id	sid	tid	token	lemma	pos
taxlaw-2801	1	1	narrowing	narrow	VERB
taxlaw-2801	1	2	the	the	DET
taxlaw-2801	1	3	(	(	PUNCT
taxlaw-2801	1	4	massive	massive	ADJ
taxlaw-2801	1	5	)	)	PUNCT
taxlaw-2801	1	6	self	self	NOUN
taxlaw-2801	1	7	-	-	PUNCT
taxlaw-2801	1	8	employment	employment	NOUN
taxlaw-2801	1	9	tax	tax	NOUN
taxlaw-2801	1	10	gap	gap	NOUN
taxlaw-2801	1	11	narrowing	narrow	VERB
taxlaw-2801	1	12	the	the	DET
taxlaw-2801	1	13	tax	tax	NOUN
taxlaw-2801	1	14	gap	gap	NOUN
taxlaw-2801	1	15	through	through	ADP
taxlaw-2801	1	16	presumptive	presumptive	ADJ
taxlaw-2801	1	17	taxation	taxation	PROPN
taxlaw-2801	1	18	kyle	kyle	PROPN
taxlaw-2801	1	19	d.	d.	PROPN
taxlaw-2801	1	20	logue	logue	PROPN
taxlaw-2801	1	21	*	*	PROPN
taxlaw-2801	1	22	&	&	CCONJ
taxlaw-2801	1	23	gustavo	gustavo	PROPN
taxlaw-2801	1	24	g.	g.	PROPN
taxlaw-2801	1	25	vettori	vettori	PROPN
taxlaw-2801	1	26	*	*	PROPN
taxlaw-2801	1	27	*	*	PROPN
taxlaw-2801	1	28	i.	i.	NOUN
taxlaw-2801	1	29	introduction	introduction	NOUN
taxlaw-2801	1	30	................................................................................................	................................................................................................	PUNCT
taxlaw-2801	1	31	101	101	NUM
taxlaw-2801	1	32	ii	ii	NOUN
taxlaw-2801	1	33	.	.	PUNCT
taxlaw-2801	2	1	a	a	DET
taxlaw-2801	2	2	closer	close	ADJ
taxlaw-2801	2	3	look	look	NOUN
taxlaw-2801	2	4	at	at	ADP
taxlaw-2801	2	5	the	the	DET
taxlaw-2801	2	6	tax	tax	NOUN
taxlaw-2801	2	7	gap	gap	NOUN
taxlaw-2801	2	8	data	datum	NOUN
taxlaw-2801	2	9	.................................................	.................................................	PUNCT
taxlaw-2801	2	10	106	106	NUM
taxlaw-2801	2	11	a.	a.	NOUN
taxlaw-2801	2	12	what	what	PRON
taxlaw-2801	2	13	the	the	DET
taxlaw-2801	2	14	numbers	number	NOUN
taxlaw-2801	2	15	show	show	VERB
taxlaw-2801	2	16	(	(	PUNCT
taxlaw-2801	2	17	and	and	CCONJ
taxlaw-2801	2	18	do	do	AUX
taxlaw-2801	2	19	n’t	not	PART
taxlaw-2801	2	20	show	show	VERB
taxlaw-2801	2	21	)	)	PUNCT
taxlaw-2801	2	22	....................................................	....................................................	PUNCT
taxlaw-2801	3	1	106	106	NUM
taxlaw-2801	3	2	b.	b.	NOUN
taxlaw-2801	3	3	why	why	SCONJ
taxlaw-2801	3	4	we	we	PRON
taxlaw-2801	3	5	focus	focus	VERB
taxlaw-2801	3	6	on	on	ADP
taxlaw-2801	3	7	smbs	smb	NOUN
taxlaw-2801	3	8	.................................................................................	.................................................................................	PUNCT
taxlaw-2801	4	1	110	110	NUM
taxlaw-2801	4	2	iii	iii	NOUN
taxlaw-2801	4	3	.	.	PUNCT
taxlaw-2801	5	1	why	why	SCONJ
taxlaw-2801	5	2	the	the	DET
taxlaw-2801	5	3	smb	smb	PROPN
taxlaw-2801	5	4	tax	tax	NOUN
taxlaw-2801	5	5	gap	gap	NOUN
taxlaw-2801	5	6	matters	matter	NOUN
taxlaw-2801	5	7	and	and	CCONJ
taxlaw-2801	5	8	what	what	PRON
taxlaw-2801	5	9	to	to	PART
taxlaw-2801	5	10	do	do	VERB
taxlaw-2801	5	11	about	about	ADP
taxlaw-2801	5	12	it	it	PRON
taxlaw-2801	5	13	.	.	PUNCT
taxlaw-2801	6	1	111	111	NUM
taxlaw-2801	6	2	a.	a.	NOUN
taxlaw-2801	6	3	why	why	SCONJ
taxlaw-2801	6	4	it	it	PRON
taxlaw-2801	6	5	matters	matter	VERB
taxlaw-2801	6	6	.................................................................................................	.................................................................................................	PUNCT
taxlaw-2801	7	1	112	112	NUM
taxlaw-2801	7	2	b.	b.	NOUN
taxlaw-2801	7	3	explaining	explain	VERB
taxlaw-2801	7	4	smb	smb	PROPN
taxlaw-2801	7	5	noncompliance	noncompliance	NOUN
taxlaw-2801	7	6	.....................................................................	.....................................................................	PUNCT
taxlaw-2801	7	7	115	115	NUM
taxlaw-2801	7	8	c.	c.	NOUN
taxlaw-2801	7	9	obvious	obvious	ADJ
taxlaw-2801	7	10	potential	potential	ADJ
taxlaw-2801	7	11	solutions	solution	NOUN
taxlaw-2801	7	12	to	to	ADP
taxlaw-2801	7	13	the	the	DET
taxlaw-2801	7	14	smb	smb	NOUN
taxlaw-2801	7	15	tax	tax	NOUN
taxlaw-2801	7	16	gap	gap	NOUN
taxlaw-2801	7	17	(	(	PUNCT
taxlaw-2801	7	18	other	other	ADJ
taxlaw-2801	7	19	than	than	ADP
taxlaw-2801	7	20	presumptive	presumptive	ADJ
taxlaw-2801	7	21	taxation	taxation	NOUN
taxlaw-2801	7	22	)	)	PUNCT
taxlaw-2801	7	23	..................................................................................................................	..................................................................................................................	PUNCT
taxlaw-2801	7	24	118	118	NUM
taxlaw-2801	7	25	iv	iv	NOUN
taxlaw-2801	7	26	.	.	PUNCT
taxlaw-2801	7	27	introduction	introduction	NOUN
taxlaw-2801	7	28	to	to	ADP
taxlaw-2801	7	29	presumptive	presumptive	ADJ
taxlaw-2801	7	30	taxation	taxation	NOUN
taxlaw-2801	7	31	....................................	....................................	PUNCT
taxlaw-2801	8	1	121	121	NUM
taxlaw-2801	8	2	a.	a.	NOUN
taxlaw-2801	8	3	definitions	definition	NOUN
taxlaw-2801	8	4	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2801	9	1	121	121	NUM
taxlaw-2801	9	2	b.	b.	NOUN
taxlaw-2801	9	3	examples	example	NOUN
taxlaw-2801	9	4	of	of	ADP
taxlaw-2801	9	5	presumptive	presumptive	ADJ
taxlaw-2801	9	6	provisions	provision	NOUN
taxlaw-2801	9	7	in	in	ADP
taxlaw-2801	9	8	the	the	DET
taxlaw-2801	9	9	current	current	ADJ
taxlaw-2801	9	10	u.s	u.s	PROPN
taxlaw-2801	9	11	.	.	PROPN
taxlaw-2801	9	12	tax	tax	NOUN
taxlaw-2801	9	13	system	system	NOUN
taxlaw-2801	9	14	............	............	PUNCT
taxlaw-2801	9	15	122	122	NUM
taxlaw-2801	9	16	v.	v.	ADP
taxlaw-2801	9	17	building	build	VERB
taxlaw-2801	9	18	a	a	DET
taxlaw-2801	9	19	presumptive	presumptive	ADJ
taxlaw-2801	9	20	tax	tax	NOUN
taxlaw-2801	9	21	.................................................................	.................................................................	PUNCT
taxlaw-2801	9	22	124	124	NUM
taxlaw-2801	9	23	a.	a.	NOUN
taxlaw-2801	9	24	the	the	DET
taxlaw-2801	9	25	relevant	relevant	ADJ
taxlaw-2801	9	26	questions	question	NOUN
taxlaw-2801	9	27	....................................................................................	....................................................................................	PUNCT
taxlaw-2801	9	28	124	124	NUM
taxlaw-2801	9	29	b.	b.	NOUN
taxlaw-2801	9	30	choosing	choose	VERB
taxlaw-2801	9	31	a	a	DET
taxlaw-2801	9	32	presumptive	presumptive	ADJ
taxlaw-2801	9	33	tax	tax	NOUN
taxlaw-2801	9	34	base	base	NOUN
taxlaw-2801	9	35	...................................................................	...................................................................	PUNCT
taxlaw-2801	9	36	125	125	NUM
taxlaw-2801	9	37	1	1	NUM
taxlaw-2801	9	38	.	.	PUNCT
taxlaw-2801	9	39	a	a	DET
taxlaw-2801	9	40	lump	lump	NOUN
taxlaw-2801	9	41	-	-	PUNCT
taxlaw-2801	9	42	sum	sum	NOUN
taxlaw-2801	9	43	business	business	NOUN
taxlaw-2801	9	44	tax	tax	NOUN
taxlaw-2801	9	45	...........................................................................	...........................................................................	PUNCT
taxlaw-2801	9	46	125	125	NUM
taxlaw-2801	9	47	2	2	NUM
taxlaw-2801	9	48	.	.	PUNCT
taxlaw-2801	9	49	pure	pure	ADJ
taxlaw-2801	9	50	gross	gross	ADJ
taxlaw-2801	9	51	receipts	receipt	NOUN
taxlaw-2801	9	52	(	(	PUNCT
taxlaw-2801	9	53	or	or	CCONJ
taxlaw-2801	9	54	“	"	PUNCT
taxlaw-2801	9	55	turnover	turnover	NOUN
taxlaw-2801	9	56	”	"	PUNCT
taxlaw-2801	9	57	)	)	PUNCT
taxlaw-2801	9	58	tax	tax	NOUN
taxlaw-2801	9	59	...................................................	...................................................	PUNCT
taxlaw-2801	9	60	127	127	NUM
taxlaw-2801	9	61	3	3	NUM
taxlaw-2801	9	62	.	.	PUNCT
taxlaw-2801	9	63	modified	modify	VERB
taxlaw-2801	9	64	gross	gross	ADJ
taxlaw-2801	9	65	receipts	receipt	NOUN
taxlaw-2801	9	66	(	(	PUNCT
taxlaw-2801	9	67	mgr	mgr	NOUN
taxlaw-2801	9	68	)	)	PUNCT
taxlaw-2801	9	69	tax	tax	NOUN
taxlaw-2801	9	70	:	:	PUNCT
taxlaw-2801	9	71	using	use	VERB
taxlaw-2801	9	72	historical	historical	ADJ
taxlaw-2801	9	73	line	line	NOUN
taxlaw-2801	9	74	-	-	PUNCT
taxlaw-2801	9	75	of	of	ADP
taxlaw-2801	9	76	-	-	PUNCT
taxlaw-2801	9	77	business	business	NOUN
taxlaw-2801	9	78	profit	profit	NOUN
taxlaw-2801	9	79	ratios	ratio	NOUN
taxlaw-2801	9	80	to	to	PART
taxlaw-2801	9	81	estimate	estimate	VERB
taxlaw-2801	9	82	net	net	ADJ
taxlaw-2801	9	83	income	income	NOUN
taxlaw-2801	9	84	.	.	PUNCT
taxlaw-2801	9	85	............................................................................	............................................................................	PUNCT
taxlaw-2801	10	1	129	129	NUM
taxlaw-2801	10	2	4	4	NUM
taxlaw-2801	10	3	.	.	PUNCT
taxlaw-2801	10	4	taxing	tax	VERB
taxlaw-2801	10	5	asset	asset	NOUN
taxlaw-2801	10	6	values	value	NOUN
taxlaw-2801	10	7	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2801	10	8	135	135	NUM
taxlaw-2801	10	9	5	5	NUM
taxlaw-2801	10	10	.	.	PUNCT
taxlaw-2801	10	11	taxing	tax	VERB
taxlaw-2801	10	12	multiple	multiple	ADJ
taxlaw-2801	10	13	-	-	PUNCT
taxlaw-2801	10	14	factors	factor	NOUN
taxlaw-2801	10	15	...................................................................................	...................................................................................	PUNCT
taxlaw-2801	10	16	136	136	NUM
taxlaw-2801	10	17	c.	c.	NOUN
taxlaw-2801	10	18	of	of	ADP
taxlaw-2801	10	19	mandatory	mandatory	ADJ
taxlaw-2801	10	20	minimums	minimum	NOUN
taxlaw-2801	10	21	,	,	PUNCT
taxlaw-2801	10	22	optional	optional	ADJ
taxlaw-2801	10	23	presumptive	presumptive	ADJ
taxlaw-2801	10	24	regimes	regime	NOUN
taxlaw-2801	10	25	,	,	PUNCT
taxlaw-2801	10	26	and	and	CCONJ
taxlaw-2801	10	27	other	other	ADJ
taxlaw-2801	10	28	variations	variation	NOUN
taxlaw-2801	10	29	137	137	NUM
taxlaw-2801	10	30	1	1	NUM
taxlaw-2801	10	31	.	.	PUNCT
taxlaw-2801	10	32	mandatory	mandatory	ADJ
taxlaw-2801	10	33	minimum	minimum	NOUN
taxlaw-2801	10	34	....................................................................................	....................................................................................	PUNCT
taxlaw-2801	10	35	137	137	NUM
taxlaw-2801	10	36	2	2	NUM
taxlaw-2801	10	37	.	.	PUNCT
taxlaw-2801	11	1	the	the	DET
taxlaw-2801	11	2	ex	ex	NOUN
taxlaw-2801	11	3	-	-	NOUN
taxlaw-2801	11	4	post	post	ADJ
taxlaw-2801	11	5	,	,	PUNCT
taxlaw-2801	11	6	optional	optional	ADJ
taxlaw-2801	11	7	presumptive	presumptive	ADJ
taxlaw-2801	11	8	tax	tax	NOUN
taxlaw-2801	11	9	......................................................	......................................................	PUNCT
taxlaw-2801	11	10	138	138	NUM
taxlaw-2801	11	11	3	3	X
taxlaw-2801	11	12	.	.	PUNCT
taxlaw-2801	12	1	variations	variation	NOUN
taxlaw-2801	12	2	on	on	ADP
taxlaw-2801	12	3	the	the	DET
taxlaw-2801	12	4	theme	theme	NOUN
taxlaw-2801	12	5	..................................................................................	..................................................................................	PUNCT
taxlaw-2801	12	6	142	142	NUM
taxlaw-2801	12	7	vi	vi	NOUN
taxlaw-2801	12	8	.	.	PUNCT
taxlaw-2801	12	9	conclusions	conclusion	NOUN
taxlaw-2801	12	10	and	and	CCONJ
taxlaw-2801	12	11	caveats	caveat	NOUN
taxlaw-2801	12	12	......................................................................	......................................................................	PUNCT
taxlaw-2801	12	13	145	145	NUM
taxlaw-2801	12	14	a.	a.	NOUN
taxlaw-2801	12	15	general	general	ADJ
taxlaw-2801	12	16	remarks	remark	NOUN
taxlaw-2801	12	17	................................................................................................	................................................................................................	PUNCT
taxlaw-2801	13	1	145	145	NUM
taxlaw-2801	13	2	a.	a.	NOUN
taxlaw-2801	13	3	vat	vat	NOUN
taxlaw-2801	13	4	as	as	ADP
taxlaw-2801	13	5	an	an	DET
taxlaw-2801	13	6	alternative	alternative	NOUN
taxlaw-2801	13	7	......................................................................................	......................................................................................	PUNCT
taxlaw-2801	13	8	146	146	NUM
taxlaw-2801	13	9	*	*	PUNCT
taxlaw-2801	13	10	wade	wade	PROPN
taxlaw-2801	13	11	h.	h.	PROPN
taxlaw-2801	13	12	mccree	mccree	PROPN
taxlaw-2801	13	13	jr	jr	PROPN
taxlaw-2801	13	14	.	.	PROPN
taxlaw-2801	13	15	,	,	PUNCT
taxlaw-2801	13	16	collegiate	collegiate	ADJ
taxlaw-2801	13	17	professor	professor	NOUN
taxlaw-2801	13	18	of	of	ADP
taxlaw-2801	13	19	law	law	NOUN
taxlaw-2801	13	20	,	,	PUNCT
taxlaw-2801	13	21	university	university	PROPN
taxlaw-2801	13	22	of	of	ADP
taxlaw-2801	13	23	michigan	michigan	PROPN
taxlaw-2801	13	24	law	law	PROPN
taxlaw-2801	13	25	school	school	NOUN
taxlaw-2801	13	26	.	.	PUNCT
taxlaw-2801	14	1	*	*	PUNCT
taxlaw-2801	14	2	*	*	PUNCT
taxlaw-2801	14	3	l.l.m	l.l.m	NOUN
taxlaw-2801	14	4	.	.	PUNCT
taxlaw-2801	14	5	,	,	PUNCT
taxlaw-2801	14	6	university	university	PROPN
taxlaw-2801	14	7	of	of	ADP
taxlaw-2801	14	8	michigan	michigan	PROPN
taxlaw-2801	14	9	law	law	PROPN
taxlaw-2801	14	10	school	school	NOUN
taxlaw-2801	14	11	;	;	PUNCT
taxlaw-2801	14	12	doctoral	doctoral	ADJ
taxlaw-2801	14	13	candidate	candidate	NOUN
taxlaw-2801	14	14	,	,	PUNCT
taxlaw-2801	14	15	university	university	PROPN
taxlaw-2801	14	16	of	of	ADP
taxlaw-2801	14	17	são	são	PROPN
taxlaw-2801	14	18	paulo	paulo	PROPN
taxlaw-2801	14	19	.	.	PUNCT
taxlaw-2801	15	1	the	the	DET
taxlaw-2801	15	2	authors	author	NOUN
taxlaw-2801	15	3	wish	wish	VERB
taxlaw-2801	15	4	to	to	PART
taxlaw-2801	15	5	thank	thank	VERB
taxlaw-2801	15	6	reuven	reuven	VERB
taxlaw-2801	15	7	avi	avi	PROPN
taxlaw-2801	15	8	-	-	PUNCT
taxlaw-2801	15	9	yonah	yonah	ADJ
taxlaw-2801	15	10	,	,	PUNCT
taxlaw-2801	15	11	alex	alex	PROPN
taxlaw-2801	15	12	raskolknikov	raskolknikov	PROPN
taxlaw-2801	15	13	,	,	PUNCT
taxlaw-2801	15	14	chris	chris	PROPN
taxlaw-2801	15	15	sanchirico	sanchirico	PROPN
taxlaw-2801	15	16	,	,	PUNCT
taxlaw-2801	15	17	and	and	CCONJ
taxlaw-2801	15	18	joel	joel	PROPN
taxlaw-2801	15	19	slemrod	slemrod	NOUN
taxlaw-2801	15	20	as	as	ADV
taxlaw-2801	15	21	well	well	ADV
taxlaw-2801	15	22	as	as	ADP
taxlaw-2801	15	23	the	the	DET
taxlaw-2801	15	24	participants	participant	NOUN
taxlaw-2801	15	25	at	at	ADP
taxlaw-2801	15	26	the	the	DET
taxlaw-2801	15	27	2009	2009	NUM
taxlaw-2801	15	28	summer	summer	NOUN
taxlaw-2801	15	29	tax	tax	NOUN
taxlaw-2801	15	30	workshop	workshop	NOUN
taxlaw-2801	15	31	at	at	ADP
taxlaw-2801	15	32	the	the	DET
taxlaw-2801	15	33	university	university	PROPN
taxlaw-2801	15	34	of	of	ADP
taxlaw-2801	15	35	colorado	colorado	PROPN
taxlaw-2801	15	36	and	and	CCONJ
taxlaw-2801	15	37	the	the	DET
taxlaw-2801	15	38	fall	fall	NOUN
taxlaw-2801	15	39	2009	2009	NUM
taxlaw-2801	15	40	columbia	columbia	PROPN
taxlaw-2801	15	41	law	law	PROPN
taxlaw-2801	15	42	school	school	NOUN
taxlaw-2801	15	43	tax	tax	NOUN
taxlaw-2801	15	44	colloquium	colloquium	NOUN
taxlaw-2801	15	45	for	for	ADP
taxlaw-2801	15	46	their	their	PRON
taxlaw-2801	15	47	questions	question	NOUN
taxlaw-2801	15	48	and	and	CCONJ
taxlaw-2801	15	49	comments	comment	NOUN
taxlaw-2801	15	50	.	.	PUNCT
taxlaw-2801	16	1	2011	2011	NUM
taxlaw-2801	16	2	]	]	PUNCT
taxlaw-2801	16	3	narrowing	narrow	VERB
taxlaw-2801	16	4	the	the	DET
taxlaw-2801	16	5	tax	tax	NOUN
taxlaw-2801	16	6	gap	gap	NOUN
taxlaw-2801	16	7	through	through	ADP
taxlaw-2801	16	8	presumptive	presumptive	ADJ
taxlaw-2801	16	9	taxation	taxation	NOUN
taxlaw-2801	16	10	101	101	NUM
taxlaw-2801	16	11	i.	i.	NOUN
taxlaw-2801	16	12	introduction	introduction	NOUN
taxlaw-2801	16	13	can	can	AUX
taxlaw-2801	16	14	the	the	DET
taxlaw-2801	16	15	united	united	PROPN
taxlaw-2801	16	16	states	states	PROPN
taxlaw-2801	16	17	government	government	NOUN
taxlaw-2801	16	18	significantly	significantly	ADV
taxlaw-2801	16	19	reduce	reduce	VERB
taxlaw-2801	16	20	the	the	DET
taxlaw-2801	16	21	federal	federal	ADJ
taxlaw-2801	16	22	tax	tax	NOUN
taxlaw-2801	16	23	gap	gap	NOUN
taxlaw-2801	16	24	?	?	PUNCT
taxlaw-2801	17	1	this	this	DET
taxlaw-2801	17	2	question	question	NOUN
taxlaw-2801	17	3	has	have	AUX
taxlaw-2801	17	4	attracted	attract	VERB
taxlaw-2801	17	5	a	a	DET
taxlaw-2801	17	6	great	great	ADJ
taxlaw-2801	17	7	deal	deal	NOUN
taxlaw-2801	17	8	of	of	ADP
taxlaw-2801	17	9	scholarly	scholarly	ADJ
taxlaw-2801	17	10	attention	attention	NOUN
taxlaw-2801	17	11	over	over	ADP
taxlaw-2801	17	12	the	the	DET
taxlaw-2801	17	13	years	year	NOUN
taxlaw-2801	17	14	and	and	CCONJ
taxlaw-2801	17	15	has	have	AUX
taxlaw-2801	17	16	been	be	AUX
taxlaw-2801	17	17	the	the	DET
taxlaw-2801	17	18	focus	focus	NOUN
taxlaw-2801	17	19	of	of	ADP
taxlaw-2801	17	20	numerous	numerous	ADJ
taxlaw-2801	17	21	government	government	NOUN
taxlaw-2801	17	22	reports	report	NOUN
taxlaw-2801	17	23	.	.	PUNCT
taxlaw-2801	18	1	the	the	DET
taxlaw-2801	18	2	“	"	PUNCT
taxlaw-2801	18	3	tax	tax	NOUN
taxlaw-2801	18	4	gap	gap	NOUN
taxlaw-2801	18	5	”	"	PUNCT
taxlaw-2801	18	6	is	be	AUX
taxlaw-2801	18	7	the	the	DET
taxlaw-2801	18	8	official	official	ADJ
taxlaw-2801	18	9	term	term	NOUN
taxlaw-2801	18	10	for	for	ADP
taxlaw-2801	18	11	the	the	DET
taxlaw-2801	18	12	treasury	treasury	PROPN
taxlaw-2801	18	13	department	department	PROPN
taxlaw-2801	18	14	’s	’s	PART
taxlaw-2801	18	15	estimate	estimate	NOUN
taxlaw-2801	18	16	of	of	ADP
taxlaw-2801	18	17	the	the	DET
taxlaw-2801	18	18	difference	difference	NOUN
taxlaw-2801	18	19	between	between	ADP
taxlaw-2801	18	20	what	what	PRON
taxlaw-2801	18	21	american	american	ADJ
taxlaw-2801	18	22	taxpayers	taxpayer	NOUN
taxlaw-2801	18	23	should	should	AUX
taxlaw-2801	18	24	pay	pay	VERB
taxlaw-2801	18	25	to	to	ADP
taxlaw-2801	18	26	the	the	DET
taxlaw-2801	18	27	federal	federal	ADJ
taxlaw-2801	18	28	government	government	NOUN
taxlaw-2801	18	29	in	in	ADP
taxlaw-2801	18	30	a	a	DET
taxlaw-2801	18	31	given	give	VERB
taxlaw-2801	18	32	tax	tax	NOUN
taxlaw-2801	18	33	year	year	NOUN
taxlaw-2801	18	34	(	(	PUNCT
taxlaw-2801	18	35	that	that	PRON
taxlaw-2801	18	36	is	is	ADV
taxlaw-2801	18	37	,	,	PUNCT
taxlaw-2801	18	38	the	the	DET
taxlaw-2801	18	39	amount	amount	NOUN
taxlaw-2801	18	40	of	of	ADP
taxlaw-2801	18	41	tax	tax	NOUN
taxlaw-2801	18	42	they	they	PRON
taxlaw-2801	18	43	owe	owe	VERB
taxlaw-2801	18	44	,	,	PUNCT
taxlaw-2801	18	45	based	base	VERB
taxlaw-2801	18	46	on	on	ADP
taxlaw-2801	18	47	a	a	DET
taxlaw-2801	18	48	reasonable	reasonable	ADJ
taxlaw-2801	18	49	interpretation	interpretation	NOUN
taxlaw-2801	18	50	of	of	ADP
taxlaw-2801	18	51	existing	exist	VERB
taxlaw-2801	18	52	tax	tax	NOUN
taxlaw-2801	18	53	laws	law	NOUN
taxlaw-2801	18	54	as	as	SCONJ
taxlaw-2801	18	55	applied	apply	VERB
taxlaw-2801	18	56	to	to	ADP
taxlaw-2801	18	57	particular	particular	ADJ
taxlaw-2801	18	58	taxpayers	taxpayer	NOUN
taxlaw-2801	18	59	’	’	PART
taxlaw-2801	18	60	circumstances	circumstance	NOUN
taxlaw-2801	18	61	)	)	PUNCT
taxlaw-2801	18	62	and	and	CCONJ
taxlaw-2801	18	63	what	what	PRON
taxlaw-2801	18	64	they	they	PRON
taxlaw-2801	18	65	actually	actually	ADV
taxlaw-2801	18	66	pay.1	pay.1	VERB
taxlaw-2801	18	67	this	this	DET
taxlaw-2801	18	68	estimate	estimate	NOUN
taxlaw-2801	18	69	is	be	AUX
taxlaw-2801	18	70	derived	derive	VERB
taxlaw-2801	18	71	from	from	ADP
taxlaw-2801	18	72	painstaking	painstaking	ADJ
taxlaw-2801	18	73	and	and	CCONJ
taxlaw-2801	18	74	detailed	detailed	ADJ
taxlaw-2801	18	75	audits	audits	NOUN
taxlaw-2801	18	76	of	of	ADP
taxlaw-2801	18	77	randomly	randomly	ADV
taxlaw-2801	18	78	selected	select	VERB
taxlaw-2801	18	79	returns	return	NOUN
taxlaw-2801	18	80	and	and	CCONJ
taxlaw-2801	18	81	it	it	PRON
taxlaw-2801	18	82	is	be	AUX
taxlaw-2801	18	83	the	the	DET
taxlaw-2801	18	84	best	good	ADJ
taxlaw-2801	18	85	overall	overall	ADJ
taxlaw-2801	18	86	benchmark	benchmark	NOUN
taxlaw-2801	18	87	of	of	ADP
taxlaw-2801	18	88	taxpayer	taxpayer	NOUN
taxlaw-2801	18	89	noncompliance	noncompliance	NOUN
taxlaw-2801	18	90	we	we	PRON
taxlaw-2801	18	91	have	have	VERB
taxlaw-2801	18	92	.	.	PUNCT
taxlaw-2801	19	1	according	accord	VERB
taxlaw-2801	19	2	to	to	ADP
taxlaw-2801	19	3	the	the	DET
taxlaw-2801	19	4	most	most	ADV
taxlaw-2801	19	5	recent	recent	ADJ
taxlaw-2801	19	6	numbers	number	NOUN
taxlaw-2801	19	7	(	(	PUNCT
taxlaw-2801	19	8	from	from	ADP
taxlaw-2801	19	9	the	the	DET
taxlaw-2801	19	10	2001	2001	NUM
taxlaw-2801	19	11	tax	tax	NOUN
taxlaw-2801	19	12	year	year	NOUN
taxlaw-2801	19	13	)	)	PUNCT
taxlaw-2801	19	14	,	,	PUNCT
taxlaw-2801	19	15	the	the	DET
taxlaw-2801	19	16	annual	annual	ADJ
taxlaw-2801	19	17	u.s	u.s	PROPN
taxlaw-2801	19	18	.	.	PROPN
taxlaw-2801	19	19	tax	tax	NOUN
taxlaw-2801	19	20	gap	gap	NOUN
taxlaw-2801	19	21	is	be	AUX
taxlaw-2801	19	22	around	around	ADP
taxlaw-2801	19	23	$	$	SYM
taxlaw-2801	19	24	290	290	NUM
taxlaw-2801	19	25	billion	billion	NUM
taxlaw-2801	19	26	.	.	PUNCT
taxlaw-2801	20	1	this	this	PRON
taxlaw-2801	20	2	represents	represent	VERB
taxlaw-2801	20	3	a	a	DET
taxlaw-2801	20	4	noncompliance	noncompliance	NOUN
taxlaw-2801	20	5	rate	rate	NOUN
taxlaw-2801	20	6	of	of	ADP
taxlaw-2801	20	7	roughly	roughly	ADV
taxlaw-2801	20	8	15%.2	15%.2	NOUN
taxlaw-2801	20	9	it	it	PRON
taxlaw-2801	20	10	is	be	AUX
taxlaw-2801	20	11	fair	fair	ADJ
taxlaw-2801	20	12	to	to	PART
taxlaw-2801	20	13	say	say	VERB
taxlaw-2801	20	14	,	,	PUNCT
taxlaw-2801	20	15	then	then	ADV
taxlaw-2801	20	16	,	,	PUNCT
taxlaw-2801	20	17	that	that	SCONJ
taxlaw-2801	20	18	u.s	u.s	PROPN
taxlaw-2801	20	19	.	.	PROPN
taxlaw-2801	20	20	taxpayers	taxpayer	NOUN
taxlaw-2801	20	21	on	on	ADP
taxlaw-2801	20	22	average	average	ADJ
taxlaw-2801	20	23	remit	remit	NOUN
taxlaw-2801	20	24	15	15	NUM
taxlaw-2801	20	25	%	%	NOUN
taxlaw-2801	20	26	less	less	ADJ
taxlaw-2801	20	27	in	in	ADP
taxlaw-2801	20	28	tax	tax	NOUN
taxlaw-2801	20	29	to	to	ADP
taxlaw-2801	20	30	the	the	DET
taxlaw-2801	20	31	government	government	NOUN
taxlaw-2801	20	32	than	than	SCONJ
taxlaw-2801	20	33	they	they	PRON
taxlaw-2801	20	34	actually	actually	ADV
taxlaw-2801	20	35	owe.3	owe.3	ADV
taxlaw-2801	20	36	that	that	PRON
taxlaw-2801	20	37	would	would	AUX
taxlaw-2801	20	38	,	,	PUNCT
taxlaw-2801	20	39	of	of	ADP
taxlaw-2801	20	40	course	course	NOUN
taxlaw-2801	20	41	,	,	PUNCT
taxlaw-2801	20	42	mean	mean	VERB
taxlaw-2801	20	43	a	a	DET
taxlaw-2801	20	44	compliance	compliance	NOUN
taxlaw-2801	20	45	rate	rate	NOUN
taxlaw-2801	20	46	of	of	ADP
taxlaw-2801	20	47	85	85	NUM
taxlaw-2801	20	48	%	%	NOUN
taxlaw-2801	20	49	,	,	PUNCT
taxlaw-2801	20	50	which	which	PRON
taxlaw-2801	20	51	sounds	sound	VERB
taxlaw-2801	20	52	pretty	pretty	ADV
taxlaw-2801	20	53	good	good	ADJ
taxlaw-2801	20	54	for	for	ADP
taxlaw-2801	20	55	the	the	DET
taxlaw-2801	20	56	sort	sort	NOUN
taxlaw-2801	20	57	of	of	ADP
taxlaw-2801	20	58	laws	law	NOUN
taxlaw-2801	20	59	that	that	PRON
taxlaw-2801	20	60	the	the	DET
taxlaw-2801	20	61	federal	federal	ADJ
taxlaw-2801	20	62	income	income	NOUN
taxlaw-2801	20	63	tax	tax	NOUN
taxlaw-2801	20	64	laws	law	NOUN
taxlaw-2801	20	65	are	be	AUX
taxlaw-2801	20	66	.	.	PUNCT
taxlaw-2801	21	1	if	if	SCONJ
taxlaw-2801	21	2	we	we	PRON
taxlaw-2801	21	3	were	be	AUX
taxlaw-2801	21	4	talking	talk	VERB
taxlaw-2801	21	5	about	about	ADP
taxlaw-2801	21	6	murder	murder	NOUN
taxlaw-2801	21	7	or	or	CCONJ
taxlaw-2801	21	8	armed	armed	ADJ
taxlaw-2801	21	9	robbery	robbery	NOUN
taxlaw-2801	21	10	,	,	PUNCT
taxlaw-2801	21	11	a	a	DET
taxlaw-2801	21	12	compliance	compliance	NOUN
taxlaw-2801	21	13	rate	rate	NOUN
taxlaw-2801	21	14	of	of	ADP
taxlaw-2801	21	15	only	only	ADV
taxlaw-2801	21	16	85	85	NUM
taxlaw-2801	21	17	%	%	NOUN
taxlaw-2801	21	18	would	would	AUX
taxlaw-2801	21	19	obviously	obviously	ADV
taxlaw-2801	21	20	be	be	AUX
taxlaw-2801	21	21	unacceptable	unacceptable	ADJ
taxlaw-2801	21	22	.	.	PUNCT
taxlaw-2801	22	1	(	(	PUNCT
taxlaw-2801	22	2	as	as	ADP
taxlaw-2801	22	3	a	a	DET
taxlaw-2801	22	4	conceptual	conceptual	ADJ
taxlaw-2801	22	5	matter	matter	NOUN
taxlaw-2801	22	6	,	,	PUNCT
taxlaw-2801	22	7	what	what	PRON
taxlaw-2801	22	8	would	would	AUX
taxlaw-2801	22	9	an	an	DET
taxlaw-2801	22	10	85	85	NUM
taxlaw-2801	22	11	%	%	NOUN
taxlaw-2801	22	12	“	"	PUNCT
taxlaw-2801	22	13	compliance	compliance	NOUN
taxlaw-2801	22	14	”	"	PUNCT
taxlaw-2801	22	15	rate	rate	NOUN
taxlaw-2801	22	16	in	in	ADP
taxlaw-2801	22	17	that	that	DET
taxlaw-2801	22	18	context	context	NOUN
taxlaw-2801	22	19	even	even	ADV
taxlaw-2801	22	20	mean	mean	VERB
taxlaw-2801	22	21	?	?	PUNCT
taxlaw-2801	22	22	)	)	PUNCT
taxlaw-2801	23	1	but	but	CCONJ
taxlaw-2801	23	2	if	if	SCONJ
taxlaw-2801	23	3	we	we	PRON
taxlaw-2801	23	4	think	think	VERB
taxlaw-2801	23	5	of	of	ADP
taxlaw-2801	23	6	tax	tax	NOUN
taxlaw-2801	23	7	laws	law	NOUN
taxlaw-2801	23	8	as	as	ADP
taxlaw-2801	23	9	being	be	AUX
taxlaw-2801	23	10	on	on	ADP
taxlaw-2801	23	11	a	a	DET
taxlaw-2801	23	12	par	par	NOUN
taxlaw-2801	23	13	with	with	ADP
taxlaw-2801	23	14	traffic	traffic	NOUN
taxlaw-2801	23	15	laws	law	NOUN
taxlaw-2801	23	16	or	or	CCONJ
taxlaw-2801	23	17	intellectual	intellectual	ADJ
taxlaw-2801	23	18	property	property	NOUN
taxlaw-2801	23	19	rules	rule	NOUN
taxlaw-2801	23	20	(	(	PUNCT
taxlaw-2801	23	21	and	and	CCONJ
taxlaw-2801	23	22	other	other	ADJ
taxlaw-2801	23	23	laws	law	NOUN
taxlaw-2801	23	24	the	the	DET
taxlaw-2801	23	25	violation	violation	NOUN
taxlaw-2801	23	26	of	of	ADP
taxlaw-2801	23	27	which	which	PRON
taxlaw-2801	23	28	is	be	AUX
taxlaw-2801	23	29	considered	consider	VERB
taxlaw-2801	23	30	merely	merely	ADV
taxlaw-2801	23	31	mala	mala	PROPN
taxlaw-2801	23	32	prohibitum	prohibitum	PROPN
taxlaw-2801	23	33	)	)	PUNCT
taxlaw-2801	23	34	,	,	PUNCT
taxlaw-2801	23	35	an	an	DET
taxlaw-2801	23	36	85	85	NUM
taxlaw-2801	23	37	-	-	PUNCT
taxlaw-2801	23	38	percent	percent	NOUN
taxlaw-2801	23	39	compliance	compliance	NOUN
taxlaw-2801	23	40	rate	rate	NOUN
taxlaw-2801	23	41	sounds	sound	VERB
taxlaw-2801	23	42	almost	almost	ADV
taxlaw-2801	23	43	respectable	respectable	ADJ
taxlaw-2801	23	44	.	.	PUNCT
taxlaw-2801	24	1	4	4	NUM
taxlaw-2801	24	2	moreover	moreover	ADV
taxlaw-2801	24	3	,	,	PUNCT
taxlaw-2801	24	4	the	the	DET
taxlaw-2801	24	5	tax	tax	NOUN
taxlaw-2801	24	6	gap	gap	NOUN
taxlaw-2801	24	7	in	in	ADP
taxlaw-2801	24	8	the	the	DET
taxlaw-2801	24	9	united	united	PROPN
taxlaw-2801	24	10	states	states	PROPN
taxlaw-2801	24	11	is	be	AUX
taxlaw-2801	24	12	probably	probably	ADV
taxlaw-2801	24	13	smaller	small	ADJ
taxlaw-2801	24	14	than	than	ADP
taxlaw-2801	24	15	the	the	DET
taxlaw-2801	24	16	tax	tax	NOUN
taxlaw-2801	24	17	gap	gap	NOUN
taxlaw-2801	24	18	in	in	ADP
taxlaw-2801	24	19	most	most	ADJ
taxlaw-2801	24	20	other	other	ADJ
taxlaw-2801	24	21	countries	country	NOUN
taxlaw-2801	24	22	,	,	PUNCT
taxlaw-2801	24	23	including	include	VERB
taxlaw-2801	24	24	other	other	ADJ
taxlaw-2801	24	25	nations	nation	NOUN
taxlaw-2801	24	26	with	with	ADP
taxlaw-2801	24	27	developed	developed	ADJ
taxlaw-2801	24	28	economies.5	economies.5	PROPN
taxlaw-2801	24	29	1	1	NUM
taxlaw-2801	24	30	we	we	PRON
taxlaw-2801	24	31	are	be	AUX
taxlaw-2801	24	32	using	use	VERB
taxlaw-2801	24	33	the	the	DET
taxlaw-2801	24	34	term	term	NOUN
taxlaw-2801	24	35	pay	pay	VERB
taxlaw-2801	24	36	loosely	loosely	ADV
taxlaw-2801	24	37	here	here	ADV
taxlaw-2801	24	38	.	.	PUNCT
taxlaw-2801	25	1	what	what	PRON
taxlaw-2801	25	2	we	we	PRON
taxlaw-2801	25	3	really	really	ADV
taxlaw-2801	25	4	mean	mean	VERB
taxlaw-2801	25	5	is	be	AUX
taxlaw-2801	25	6	remit	remit	ADJ
taxlaw-2801	25	7	.	.	PUNCT
taxlaw-2801	26	1	the	the	DET
taxlaw-2801	26	2	party	party	NOUN
taxlaw-2801	26	3	with	with	ADP
taxlaw-2801	26	4	a	a	DET
taxlaw-2801	26	5	taxremittance	taxremittance	NOUN
taxlaw-2801	26	6	obligation	obligation	NOUN
taxlaw-2801	26	7	is	be	AUX
taxlaw-2801	26	8	the	the	DET
taxlaw-2801	26	9	party	party	NOUN
taxlaw-2801	26	10	who	who	PRON
taxlaw-2801	26	11	is	be	AUX
taxlaw-2801	26	12	required	require	VERB
taxlaw-2801	26	13	by	by	ADP
taxlaw-2801	26	14	law	law	NOUN
taxlaw-2801	26	15	to	to	PART
taxlaw-2801	26	16	write	write	VERB
taxlaw-2801	26	17	the	the	DET
taxlaw-2801	26	18	check	check	NOUN
taxlaw-2801	26	19	to	to	ADP
taxlaw-2801	26	20	the	the	DET
taxlaw-2801	26	21	government	government	NOUN
taxlaw-2801	26	22	for	for	ADP
taxlaw-2801	26	23	the	the	DET
taxlaw-2801	26	24	amount	amount	NOUN
taxlaw-2801	26	25	of	of	ADP
taxlaw-2801	26	26	the	the	DET
taxlaw-2801	26	27	tax	tax	NOUN
taxlaw-2801	26	28	.	.	PUNCT
taxlaw-2801	27	1	tax	tax	NOUN
taxlaw-2801	27	2	noncompliance	noncompliance	NOUN
taxlaw-2801	27	3	,	,	PUNCT
taxlaw-2801	27	4	therefore	therefore	ADV
taxlaw-2801	27	5	,	,	PUNCT
taxlaw-2801	27	6	is	be	AUX
taxlaw-2801	27	7	failure	failure	NOUN
taxlaw-2801	27	8	to	to	PART
taxlaw-2801	27	9	remit	remit	VERB
taxlaw-2801	27	10	the	the	DET
taxlaw-2801	27	11	taxes	taxis	NOUN
taxlaw-2801	27	12	that	that	PRON
taxlaw-2801	27	13	one	one	PRON
taxlaw-2801	27	14	owes	owe	VERB
taxlaw-2801	27	15	.	.	PUNCT
taxlaw-2801	28	1	tax	tax	NOUN
taxlaw-2801	28	2	payment	payment	NOUN
taxlaw-2801	28	3	is	be	AUX
taxlaw-2801	28	4	a	a	DET
taxlaw-2801	28	5	more	more	ADV
taxlaw-2801	28	6	vague	vague	ADJ
taxlaw-2801	28	7	term	term	NOUN
taxlaw-2801	28	8	,	,	PUNCT
taxlaw-2801	28	9	sometimes	sometimes	ADV
taxlaw-2801	28	10	used	use	VERB
taxlaw-2801	28	11	to	to	PART
taxlaw-2801	28	12	mean	mean	VERB
taxlaw-2801	28	13	remittance	remittance	NOUN
taxlaw-2801	28	14	(	(	PUNCT
taxlaw-2801	28	15	as	as	ADP
taxlaw-2801	28	16	in	in	ADP
taxlaw-2801	28	17	the	the	DET
taxlaw-2801	28	18	text	text	NOUN
taxlaw-2801	28	19	here	here	ADV
taxlaw-2801	28	20	)	)	PUNCT
taxlaw-2801	28	21	and	and	CCONJ
taxlaw-2801	28	22	sometimes	sometimes	ADV
taxlaw-2801	28	23	used	use	VERB
taxlaw-2801	28	24	to	to	PART
taxlaw-2801	28	25	mean	mean	VERB
taxlaw-2801	28	26	“	"	PUNCT
taxlaw-2801	28	27	to	to	PART
taxlaw-2801	28	28	bear	bear	VERB
taxlaw-2801	28	29	the	the	DET
taxlaw-2801	28	30	burden	burden	NOUN
taxlaw-2801	28	31	of	of	ADP
taxlaw-2801	28	32	.	.	PUNCT
taxlaw-2801	28	33	”	"	PUNCT
taxlaw-2801	29	1	joel	joel	PROPN
taxlaw-2801	29	2	slemrod	slemrod	PROPN
taxlaw-2801	29	3	,	,	PUNCT
taxlaw-2801	29	4	does	do	AUX
taxlaw-2801	29	5	it	it	PRON
taxlaw-2801	29	6	matter	matter	VERB
taxlaw-2801	29	7	who	who	PRON
taxlaw-2801	29	8	writes	write	VERB
taxlaw-2801	29	9	the	the	DET
taxlaw-2801	29	10	check	check	NOUN
taxlaw-2801	29	11	to	to	ADP
taxlaw-2801	29	12	the	the	DET
taxlaw-2801	29	13	government	government	NOUN
taxlaw-2801	29	14	?	?	PUNCT
taxlaw-2801	30	1	the	the	DET
taxlaw-2801	30	2	economics	economic	NOUN
taxlaw-2801	30	3	of	of	ADP
taxlaw-2801	30	4	tax	tax	NOUN
taxlaw-2801	30	5	remittance	remittance	NOUN
taxlaw-2801	30	6	.	.	PUNCT
taxlaw-2801	31	1	61	61	NUM
taxlaw-2801	31	2	nat’l	nat’l	NOUN
taxlaw-2801	31	3	tax	tax	NOUN
taxlaw-2801	31	4	j.	j.	PROPN
taxlaw-2801	31	5	251	251	NUM
taxlaw-2801	31	6	(	(	PUNCT
taxlaw-2801	31	7	2008	2008	NUM
taxlaw-2801	31	8	)	)	PUNCT
taxlaw-2801	31	9	.	.	PUNCT
taxlaw-2801	32	1	certainly	certainly	ADV
taxlaw-2801	32	2	u.s	u.s	PROPN
taxlaw-2801	32	3	.	.	PROPN
taxlaw-2801	32	4	tax2	tax2	PROPN
taxlaw-2801	32	5	irs	irs	PROPN
taxlaw-2801	32	6	,	,	PUNCT
taxlaw-2801	32	7	united	united	PROPN
taxlaw-2801	32	8	states	states	PROPN
taxlaw-2801	32	9	department	department	PROPN
taxlaw-2801	32	10	of	of	ADP
taxlaw-2801	32	11	the	the	DET
taxlaw-2801	32	12	treasury	treasury	NOUN
taxlaw-2801	32	13	,	,	PUNCT
taxlaw-2801	32	14	reducing	reduce	VERB
taxlaw-2801	32	15	the	the	DET
taxlaw-2801	32	16	federal	federal	ADJ
taxlaw-2801	32	17	tax	tax	NOUN
taxlaw-2801	32	18	gap	gap	NOUN
taxlaw-2801	32	19	:	:	PUNCT
taxlaw-2801	32	20	a	a	DET
taxlaw-2801	32	21	report	report	NOUN
taxlaw-2801	32	22	on	on	ADP
taxlaw-2801	32	23	improving	improve	VERB
taxlaw-2801	32	24	voluntary	voluntary	ADJ
taxlaw-2801	32	25	compliance	compliance	NOUN
taxlaw-2801	32	26	(	(	PUNCT
taxlaw-2801	32	27	2007	2007	NUM
taxlaw-2801	32	28	)	)	PUNCT
taxlaw-2801	32	29	,	,	PUNCT
taxlaw-2801	32	30	available	available	ADJ
taxlaw-2801	32	31	at	at	ADP
taxlaw-2801	32	32	http://www.irs.gov/pub/irsnews/tax_gap_report_final_080207_linked.pdf	http://www.irs.gov/pub/irsnews/tax_gap_report_final_080207_linked.pdf	PROPN
taxlaw-2801	32	33	.	.	PUNCT
taxlaw-2801	33	1	the	the	DET
taxlaw-2801	33	2	$	$	SYM
taxlaw-2801	33	3	290	290	NUM
taxlaw-2801	33	4	million	million	NUM
taxlaw-2801	33	5	figure	figure	NOUN
taxlaw-2801	33	6	is	be	AUX
taxlaw-2801	33	7	actually	actually	ADV
taxlaw-2801	33	8	the	the	DET
taxlaw-2801	33	9	“	"	PUNCT
taxlaw-2801	33	10	net	net	ADJ
taxlaw-2801	33	11	tax	tax	NOUN
taxlaw-2801	33	12	gap	gap	NOUN
taxlaw-2801	33	13	.	.	PUNCT
taxlaw-2801	33	14	”	"	PUNCT
taxlaw-2801	34	1	the	the	DET
taxlaw-2801	34	2	“	"	PUNCT
taxlaw-2801	34	3	gross	gross	ADJ
taxlaw-2801	34	4	tax	tax	NOUN
taxlaw-2801	34	5	gap	gap	NOUN
taxlaw-2801	34	6	,	,	PUNCT
taxlaw-2801	34	7	”	"	PUNCT
taxlaw-2801	34	8	which	which	PRON
taxlaw-2801	34	9	includes	include	VERB
taxlaw-2801	34	10	tax	tax	NOUN
taxlaw-2801	34	11	dollars	dollar	NOUN
taxlaw-2801	34	12	that	that	PRON
taxlaw-2801	34	13	are	be	AUX
taxlaw-2801	34	14	remitted	remit	VERB
taxlaw-2801	34	15	late	late	ADV
taxlaw-2801	34	16	or	or	CCONJ
taxlaw-2801	34	17	only	only	ADV
taxlaw-2801	34	18	after	after	ADP
taxlaw-2801	34	19	enforcement	enforcement	NOUN
taxlaw-2801	34	20	action	action	NOUN
taxlaw-2801	34	21	by	by	ADP
taxlaw-2801	34	22	the	the	DET
taxlaw-2801	34	23	irs	irs	PROPN
taxlaw-2801	34	24	,	,	PUNCT
taxlaw-2801	34	25	is	be	AUX
taxlaw-2801	34	26	obviously	obviously	ADV
taxlaw-2801	34	27	higher	high	ADJ
taxlaw-2801	34	28	.	.	PUNCT
taxlaw-2801	35	1	the	the	DET
taxlaw-2801	35	2	gross	gross	ADJ
taxlaw-2801	35	3	tax	tax	NOUN
taxlaw-2801	35	4	gap	gap	NOUN
taxlaw-2801	35	5	for	for	ADP
taxlaw-2801	35	6	the	the	DET
taxlaw-2801	35	7	2001	2001	NUM
taxlaw-2801	35	8	tax	tax	NOUN
taxlaw-2801	35	9	year	year	NOUN
taxlaw-2801	35	10	was	be	AUX
taxlaw-2801	35	11	around	around	ADV
taxlaw-2801	35	12	$	$	SYM
taxlaw-2801	35	13	345	345	NUM
taxlaw-2801	35	14	billion	billion	NUM
taxlaw-2801	35	15	.	.	PUNCT
taxlaw-2801	36	1	3	3	NUM
taxlaw-2801	36	2	this	this	DET
taxlaw-2801	36	3	statistic	statistic	NOUN
taxlaw-2801	36	4	is	be	AUX
taxlaw-2801	36	5	sometimes	sometimes	ADV
taxlaw-2801	36	6	referred	refer	VERB
taxlaw-2801	36	7	to	to	ADP
taxlaw-2801	36	8	as	as	ADP
taxlaw-2801	36	9	the	the	DET
taxlaw-2801	36	10	“	"	PUNCT
taxlaw-2801	36	11	net	net	ADJ
taxlaw-2801	36	12	misreporting	misreporte	VERB
taxlaw-2801	36	13	percentage	percentage	NOUN
taxlaw-2801	36	14	”	"	PUNCT
taxlaw-2801	36	15	or	or	CCONJ
taxlaw-2801	36	16	“	"	PUNCT
taxlaw-2801	36	17	nmp	nmp	NOUN
taxlaw-2801	36	18	.	.	PUNCT
taxlaw-2801	36	19	”	"	PUNCT
taxlaw-2801	37	1	the	the	DET
taxlaw-2801	37	2	nmp	nmp	NOUN
taxlaw-2801	37	3	is	be	AUX
taxlaw-2801	37	4	the	the	DET
taxlaw-2801	37	5	amount	amount	NOUN
taxlaw-2801	37	6	of	of	ADP
taxlaw-2801	37	7	income	income	NOUN
taxlaw-2801	37	8	misreported	misreporte	VERB
taxlaw-2801	37	9	divided	divide	VERB
taxlaw-2801	37	10	by	by	ADP
taxlaw-2801	37	11	the	the	DET
taxlaw-2801	37	12	sum	sum	NOUN
taxlaw-2801	37	13	of	of	ADP
taxlaw-2801	37	14	the	the	DET
taxlaw-2801	37	15	absolute	absolute	ADJ
taxlaw-2801	37	16	values	value	NOUN
taxlaw-2801	37	17	of	of	ADP
taxlaw-2801	37	18	the	the	DET
taxlaw-2801	37	19	amounts	amount	NOUN
taxlaw-2801	37	20	that	that	PRON
taxlaw-2801	37	21	should	should	AUX
taxlaw-2801	37	22	have	have	AUX
taxlaw-2801	37	23	been	be	AUX
taxlaw-2801	37	24	reported	report	VERB
taxlaw-2801	37	25	.	.	PUNCT
taxlaw-2801	38	1	treasury	treasury	PROPN
taxlaw-2801	38	2	,	,	PUNCT
taxlaw-2801	38	3	supra	supra	PROPN
taxlaw-2801	38	4	note	note	NOUN
taxlaw-2801	38	5	2	2	NUM
taxlaw-2801	38	6	,	,	PUNCT
taxlaw-2801	38	7	at	at	ADP
taxlaw-2801	38	8	12	12	NUM
taxlaw-2801	38	9	-	-	SYM
taxlaw-2801	38	10	13	13	NUM
taxlaw-2801	38	11	.	.	NOUN
taxlaw-2801	38	12	4	4	NUM
taxlaw-2801	38	13	with	with	ADP
taxlaw-2801	38	14	intellectual	intellectual	ADJ
taxlaw-2801	38	15	property	property	NOUN
taxlaw-2801	38	16	rules	rule	NOUN
taxlaw-2801	38	17	,	,	PUNCT
taxlaw-2801	38	18	we	we	PRON
taxlaw-2801	38	19	can	can	AUX
taxlaw-2801	38	20	at	at	ADP
taxlaw-2801	38	21	least	least	ADJ
taxlaw-2801	38	22	conceive	conceive	VERB
taxlaw-2801	38	23	of	of	ADP
taxlaw-2801	38	24	what	what	PRON
taxlaw-2801	38	25	the	the	DET
taxlaw-2801	38	26	numerator	numerator	NOUN
taxlaw-2801	38	27	and	and	CCONJ
taxlaw-2801	38	28	denominator	denominator	NOUN
taxlaw-2801	38	29	would	would	AUX
taxlaw-2801	38	30	be	be	AUX
taxlaw-2801	38	31	.	.	PUNCT
taxlaw-2801	39	1	for	for	ADP
taxlaw-2801	39	2	example	example	NOUN
taxlaw-2801	39	3	,	,	PUNCT
taxlaw-2801	39	4	the	the	DET
taxlaw-2801	39	5	numerator	numerator	NOUN
taxlaw-2801	39	6	might	might	AUX
taxlaw-2801	39	7	be	be	AUX
taxlaw-2801	39	8	the	the	DET
taxlaw-2801	39	9	total	total	ADJ
taxlaw-2801	39	10	amount	amount	NOUN
taxlaw-2801	39	11	that	that	PRON
taxlaw-2801	39	12	users	user	NOUN
taxlaw-2801	39	13	of	of	ADP
taxlaw-2801	39	14	copyrighted	copyright	VERB
taxlaw-2801	39	15	material	material	NOUN
taxlaw-2801	39	16	actually	actually	ADV
taxlaw-2801	39	17	paid	pay	VERB
taxlaw-2801	39	18	(	(	PUNCT
taxlaw-2801	39	19	directly	directly	ADV
taxlaw-2801	39	20	or	or	CCONJ
taxlaw-2801	39	21	indirectly	indirectly	ADV
taxlaw-2801	39	22	)	)	PUNCT
taxlaw-2801	39	23	to	to	ADP
taxlaw-2801	39	24	the	the	DET
taxlaw-2801	39	25	relevant	relevant	ADJ
taxlaw-2801	39	26	copyright	copyright	NOUN
taxlaw-2801	39	27	holders	holder	NOUN
taxlaw-2801	39	28	for	for	ADP
taxlaw-2801	39	29	the	the	DET
taxlaw-2801	39	30	use	use	NOUN
taxlaw-2801	39	31	of	of	ADP
taxlaw-2801	39	32	the	the	DET
taxlaw-2801	39	33	copyrighted	copyright	VERB
taxlaw-2801	39	34	material	material	NOUN
taxlaw-2801	39	35	during	during	ADP
taxlaw-2801	39	36	a	a	DET
taxlaw-2801	39	37	given	give	VERB
taxlaw-2801	39	38	period	period	NOUN
taxlaw-2801	39	39	of	of	ADP
taxlaw-2801	39	40	time	time	NOUN
taxlaw-2801	39	41	and	and	CCONJ
taxlaw-2801	39	42	the	the	DET
taxlaw-2801	39	43	denominator	denominator	NOUN
taxlaw-2801	39	44	would	would	AUX
taxlaw-2801	39	45	be	be	AUX
taxlaw-2801	39	46	the	the	DET
taxlaw-2801	39	47	total	total	ADJ
taxlaw-2801	39	48	amount	amount	NOUN
taxlaw-2801	39	49	that	that	PRON
taxlaw-2801	39	50	should	should	AUX
taxlaw-2801	39	51	have	have	AUX
taxlaw-2801	39	52	been	be	AUX
taxlaw-2801	39	53	paid	pay	VERB
taxlaw-2801	39	54	based	base	VERB
taxlaw-2801	39	55	on	on	ADP
taxlaw-2801	39	56	a	a	DET
taxlaw-2801	39	57	reasonable	reasonable	ADJ
taxlaw-2801	39	58	interpretation	interpretation	NOUN
taxlaw-2801	39	59	of	of	ADP
taxlaw-2801	39	60	copyright	copyright	NOUN
taxlaw-2801	39	61	law	law	NOUN
taxlaw-2801	39	62	.	.	PUNCT
taxlaw-2801	40	1	we	we	PRON
taxlaw-2801	40	2	are	be	AUX
taxlaw-2801	40	3	guessing	guess	VERB
taxlaw-2801	40	4	that	that	SCONJ
taxlaw-2801	40	5	copyright	copyright	NOUN
taxlaw-2801	40	6	holders	holder	NOUN
taxlaw-2801	40	7	would	would	AUX
taxlaw-2801	40	8	be	be	AUX
taxlaw-2801	40	9	thrilled	thrill	VERB
taxlaw-2801	40	10	with	with	ADP
taxlaw-2801	40	11	a	a	DET
taxlaw-2801	40	12	“	"	PUNCT
taxlaw-2801	40	13	copyright	copyright	NOUN
taxlaw-2801	40	14	gap	gap	NOUN
taxlaw-2801	40	15	”	"	PUNCT
taxlaw-2801	40	16	of	of	ADP
taxlaw-2801	40	17	only	only	ADV
taxlaw-2801	40	18	15	15	NUM
taxlaw-2801	40	19	%	%	NOUN
taxlaw-2801	40	20	.	.	PUNCT
taxlaw-2801	41	1	5	5	NUM
taxlaw-2801	41	2	we	we	PRON
taxlaw-2801	41	3	say	say	VERB
taxlaw-2801	41	4	“	"	PUNCT
taxlaw-2801	41	5	probably	probably	ADV
taxlaw-2801	41	6	”	"	PUNCT
taxlaw-2801	41	7	because	because	SCONJ
taxlaw-2801	41	8	no	no	DET
taxlaw-2801	41	9	other	other	ADJ
taxlaw-2801	41	10	country	country	NOUN
taxlaw-2801	41	11	calculates	calculate	VERB
taxlaw-2801	41	12	the	the	DET
taxlaw-2801	41	13	tax	tax	NOUN
taxlaw-2801	41	14	gap	gap	NOUN
taxlaw-2801	41	15	in	in	ADP
taxlaw-2801	41	16	precisely	precisely	ADV
taxlaw-2801	41	17	the	the	DET
taxlaw-2801	41	18	way	way	NOUN
taxlaw-2801	41	19	that	that	PRON
taxlaw-2801	41	20	the	the	DET
taxlaw-2801	41	21	united	united	PROPN
taxlaw-2801	41	22	states	states	PROPN
taxlaw-2801	41	23	does	do	VERB
taxlaw-2801	41	24	.	.	PUNCT
taxlaw-2801	42	1	indeed	indeed	ADV
taxlaw-2801	42	2	,	,	PUNCT
taxlaw-2801	42	3	few	few	ADJ
taxlaw-2801	42	4	countries	country	NOUN
taxlaw-2801	42	5	make	make	VERB
taxlaw-2801	42	6	any	any	DET
taxlaw-2801	42	7	systematic	systematic	ADJ
taxlaw-2801	42	8	effort	effort	NOUN
taxlaw-2801	42	9	to	to	PART
taxlaw-2801	42	10	measure	measure	VERB
taxlaw-2801	42	11	their	their	PRON
taxlaw-2801	42	12	tax	tax	NOUN
taxlaw-2801	42	13	gap	gap	NOUN
taxlaw-2801	42	14	at	at	ADV
taxlaw-2801	42	15	all	all	ADV
taxlaw-2801	42	16	.	.	PUNCT
taxlaw-2801	43	1	sweden	sweden	PROPN
taxlaw-2801	43	2	has	have	AUX
taxlaw-2801	43	3	done	do	VERB
taxlaw-2801	43	4	so	so	ADV
taxlaw-2801	43	5	,	,	PUNCT
taxlaw-2801	43	6	using	use	VERB
taxlaw-2801	43	7	a	a	DET
taxlaw-2801	43	8	methodology	methodology	NOUN
taxlaw-2801	43	9	very	very	ADV
taxlaw-2801	43	10	different	different	ADJ
taxlaw-2801	43	11	from	from	ADP
taxlaw-2801	43	12	that	that	PRON
taxlaw-2801	43	13	of	of	ADP
taxlaw-2801	43	14	the	the	DET
taxlaw-2801	43	15	united	united	PROPN
taxlaw-2801	43	16	states	states	PROPN
taxlaw-2801	43	17	,	,	PUNCT
taxlaw-2801	43	18	and	and	CCONJ
taxlaw-2801	43	19	has	have	AUX
taxlaw-2801	43	20	found	find	VERB
taxlaw-2801	43	21	an	an	DET
taxlaw-2801	43	22	overall	overall	ADJ
taxlaw-2801	43	23	noncompliance	noncompliance	NOUN
taxlaw-2801	43	24	rate	rate	NOUN
taxlaw-2801	43	25	in	in	ADP
taxlaw-2801	43	26	the	the	DET
taxlaw-2801	43	27	neighborhood	neighborhood	NOUN
taxlaw-2801	43	28	of	of	ADP
taxlaw-2801	43	29	10	10	NUM
taxlaw-2801	43	30	%	%	NOUN
taxlaw-2801	43	31	.	.	PUNCT
taxlaw-2801	44	1	the	the	DET
taxlaw-2801	44	2	united	united	PROPN
taxlaw-2801	44	3	kingdom	kingdom	PROPN
taxlaw-2801	44	4	has	have	AUX
taxlaw-2801	44	5	recently	recently	ADV
taxlaw-2801	44	6	made	make	VERB
taxlaw-2801	44	7	efforts	effort	NOUN
taxlaw-2801	44	8	to	to	PART
taxlaw-2801	44	9	measure	measure	VERB
taxlaw-2801	44	10	its	its	PRON
taxlaw-2801	44	11	tax	tax	NOUN
taxlaw-2801	44	12	gap	gap	NOUN
taxlaw-2801	44	13	,	,	PUNCT
taxlaw-2801	44	14	and	and	CCONJ
taxlaw-2801	44	15	it	it	PRON
taxlaw-2801	44	16	has	have	AUX
taxlaw-2801	44	17	broken	break	VERB
taxlaw-2801	44	18	it	it	PRON
taxlaw-2801	44	19	down	down	ADP
taxlaw-2801	44	20	into	into	ADP
taxlaw-2801	44	21	direct	direct	ADJ
taxlaw-2801	44	22	taxes	taxis	NOUN
taxlaw-2801	44	23	(	(	PUNCT
taxlaw-2801	44	24	individual	individual	ADJ
taxlaw-2801	44	25	and	and	CCONJ
taxlaw-2801	44	26	corporate	corporate	ADJ
taxlaw-2801	44	27	income	income	NOUN
taxlaw-2801	44	28	tax	tax	NOUN
taxlaw-2801	44	29	as	as	ADV
taxlaw-2801	44	30	well	well	ADV
taxlaw-2801	44	31	as	as	ADP
taxlaw-2801	44	32	inheritance	inheritance	NOUN
taxlaw-2801	44	33	tax	tax	NOUN
taxlaw-2801	44	34	)	)	PUNCT
taxlaw-2801	44	35	,	,	PUNCT
taxlaw-2801	44	36	and	and	CCONJ
taxlaw-2801	44	37	indirect	indirect	ADJ
taxlaw-2801	44	38	taxes	taxis	NOUN
taxlaw-2801	44	39	(	(	PUNCT
taxlaw-2801	44	40	mainly	mainly	ADV
taxlaw-2801	44	41	the	the	DET
taxlaw-2801	44	42	vat	vat	NOUN
taxlaw-2801	44	43	)	)	PUNCT
taxlaw-2801	44	44	.	.	PUNCT
taxlaw-2801	45	1	for	for	ADP
taxlaw-2801	45	2	direct	direct	ADJ
taxlaw-2801	45	3	taxes	taxis	NOUN
taxlaw-2801	45	4	,	,	PUNCT
taxlaw-2801	45	5	the	the	DET
taxlaw-2801	45	6	(	(	PUNCT
taxlaw-2801	45	7	very	very	ADV
taxlaw-2801	45	8	rough	rough	ADJ
taxlaw-2801	45	9	)	)	PUNCT
taxlaw-2801	45	10	range	range	NOUN
taxlaw-2801	45	11	estimate	estimate	NOUN
taxlaw-2801	45	12	is	be	AUX
taxlaw-2801	45	13	between	between	ADP
taxlaw-2801	45	14	5	5	NUM
taxlaw-2801	45	15	and	and	CCONJ
taxlaw-2801	45	16	15	15	NUM
taxlaw-2801	45	17	%	%	NOUN
taxlaw-2801	45	18	(	(	PUNCT
taxlaw-2801	45	19	with	with	ADP
taxlaw-2801	45	20	a	a	DET
taxlaw-2801	45	21	point	point	NOUN
taxlaw-2801	45	22	estimate	estimate	NOUN
taxlaw-2801	45	23	of	of	ADP
taxlaw-2801	45	24	around	around	ADP
taxlaw-2801	45	25	9	9	NUM
taxlaw-2801	45	26	%	%	NOUN
taxlaw-2801	45	27	)	)	PUNCT
taxlaw-2801	45	28	.	.	PUNCT
taxlaw-2801	46	1	knowledge	knowledge	NOUN
taxlaw-2801	46	2	analysis	analysis	NOUN
taxlaw-2801	46	3	and	and	CCONJ
taxlaw-2801	46	4	intelligence	intelligence	NOUN
taxlaw-2801	46	5	directorate	directorate	NOUN
taxlaw-2801	46	6	of	of	ADP
taxlaw-2801	46	7	her	her	PRON
taxlaw-2801	46	8	majesty	majesty	NOUN
taxlaw-2801	46	9	’s	’s	PART
taxlaw-2801	46	10	revenue	revenue	NOUN
taxlaw-2801	46	11	&	&	CCONJ
taxlaw-2801	46	12	customs	customs	PROPN
taxlaw-2801	46	13	,	,	PUNCT
taxlaw-2801	46	14	estimation	estimation	NOUN
taxlaw-2801	46	15	of	of	ADP
taxlaw-2801	46	16	tax	tax	NOUN
taxlaw-2801	46	17	gap	gap	NOUN
taxlaw-2801	46	18	for	for	ADP
taxlaw-2801	46	19	direct	direct	ADJ
taxlaw-2801	46	20	taxes	taxis	NOUN
taxlaw-2801	46	21	4	4	NUM
taxlaw-2801	46	22	tbl	tbl	NOUN
taxlaw-2801	46	23	.	.	PUNCT
taxlaw-2801	47	1	4.1	4.1	NUM
taxlaw-2801	47	2	(	(	PUNCT
taxlaw-2801	47	3	2005	2005	NUM
taxlaw-2801	47	4	)	)	PUNCT
taxlaw-2801	47	5	,	,	PUNCT
taxlaw-2801	47	6	available	available	ADJ
taxlaw-2801	47	7	at	at	ADP
taxlaw-2801	47	8	http://www.hmrc.gov.uk/research/direct-tax-gaps.pdf	http://www.hmrc.gov.uk/research/direct-tax-gaps.pdf	NOUN
taxlaw-2801	47	9	.	.	PUNCT
taxlaw-2801	48	1	for	for	ADP
taxlaw-2801	48	2	indirect	indirect	ADJ
taxlaw-2801	48	3	taxes	taxis	NOUN
taxlaw-2801	48	4	,	,	PUNCT
taxlaw-2801	48	5	noncompliance	noncompliance	NOUN
taxlaw-2801	48	6	is	be	AUX
taxlaw-2801	48	7	estimated	estimate	VERB
taxlaw-2801	48	8	to	to	PART
taxlaw-2801	48	9	be	be	AUX
taxlaw-2801	48	10	between	between	ADP
taxlaw-2801	48	11	12	12	NUM
taxlaw-2801	48	12	and	and	CCONJ
taxlaw-2801	48	13	16	16	NUM
taxlaw-2801	48	14	%	%	NOUN
taxlaw-2801	48	15	,	,	PUNCT
taxlaw-2801	48	16	depending	depend	VERB
taxlaw-2801	48	17	on	on	ADP
taxlaw-2801	48	18	the	the	DET
taxlaw-2801	48	19	year	year	NOUN
taxlaw-2801	48	20	.	.	PUNCT
taxlaw-2801	49	1	her	her	PRON
taxlaw-2801	49	2	majesty	majesty	NOUN
taxlaw-2801	49	3	’s	’s	PART
taxlaw-2801	49	4	revenue	revenue	NOUN
taxlaw-2801	49	5	102	102	NUM
taxlaw-2801	49	6	columbia	columbia	PROPN
taxlaw-2801	49	7	journal	journal	PROPN
taxlaw-2801	49	8	of	of	ADP
taxlaw-2801	49	9	tax	tax	NOUN
taxlaw-2801	49	10	law	law	NOUN
taxlaw-2801	49	11	[	[	X
taxlaw-2801	49	12	vol	vol	NOUN
taxlaw-2801	49	13	.	.	PUNCT
taxlaw-2801	50	1	2:100	2:100	NUM
taxlaw-2801	50	2	compliance	compliance	NOUN
taxlaw-2801	50	3	rates	rate	NOUN
taxlaw-2801	50	4	are	be	AUX
taxlaw-2801	50	5	higher	high	ADJ
taxlaw-2801	50	6	than	than	ADP
taxlaw-2801	50	7	those	those	PRON
taxlaw-2801	50	8	in	in	ADP
taxlaw-2801	50	9	developing	develop	VERB
taxlaw-2801	50	10	countries	country	NOUN
taxlaw-2801	50	11	,	,	PUNCT
taxlaw-2801	50	12	which	which	PRON
taxlaw-2801	50	13	have	have	VERB
taxlaw-2801	50	14	shadow	shadow	NOUN
taxlaw-2801	50	15	economies	economy	NOUN
taxlaw-2801	50	16	that	that	PRON
taxlaw-2801	50	17	are	be	AUX
taxlaw-2801	50	18	much	much	ADV
taxlaw-2801	50	19	larger	large	ADJ
taxlaw-2801	50	20	,	,	PUNCT
taxlaw-2801	50	21	as	as	ADP
taxlaw-2801	50	22	a	a	DET
taxlaw-2801	50	23	fraction	fraction	NOUN
taxlaw-2801	50	24	of	of	ADP
taxlaw-2801	50	25	overall	overall	ADJ
taxlaw-2801	50	26	gdp	gdp	NOUN
taxlaw-2801	50	27	,	,	PUNCT
taxlaw-2801	50	28	than	than	ADP
taxlaw-2801	50	29	the	the	DET
taxlaw-2801	50	30	one	one	NOUN
taxlaw-2801	50	31	in	in	ADP
taxlaw-2801	50	32	the	the	DET
taxlaw-2801	50	33	united	united	ADJ
taxlaw-2801	50	34	states.6	states.6	PROPN
taxlaw-2801	50	35	for	for	ADP
taxlaw-2801	50	36	all	all	PRON
taxlaw-2801	50	37	of	of	ADP
taxlaw-2801	50	38	these	these	DET
taxlaw-2801	50	39	reasons	reason	NOUN
taxlaw-2801	50	40	,	,	PUNCT
taxlaw-2801	50	41	some	some	DET
taxlaw-2801	50	42	commentators	commentator	NOUN
taxlaw-2801	50	43	hold	hold	VERB
taxlaw-2801	50	44	the	the	DET
taxlaw-2801	50	45	view	view	NOUN
taxlaw-2801	50	46	that	that	SCONJ
taxlaw-2801	50	47	the	the	DET
taxlaw-2801	50	48	tax	tax	NOUN
taxlaw-2801	50	49	gap	gap	NOUN
taxlaw-2801	50	50	is	be	AUX
taxlaw-2801	50	51	not	not	PART
taxlaw-2801	50	52	a	a	DET
taxlaw-2801	50	53	serious	serious	ADJ
taxlaw-2801	50	54	problem.7	problem.7	NOUN
taxlaw-2801	50	55	on	on	ADP
taxlaw-2801	50	56	the	the	DET
taxlaw-2801	50	57	other	other	ADJ
taxlaw-2801	50	58	hand	hand	NOUN
taxlaw-2801	50	59	,	,	PUNCT
taxlaw-2801	50	60	noncompliance	noncompliance	NOUN
taxlaw-2801	50	61	is	be	AUX
taxlaw-2801	50	62	noncompliance	noncompliance	NOUN
taxlaw-2801	50	63	.	.	PUNCT
taxlaw-2801	51	1	and	and	CCONJ
taxlaw-2801	51	2	the	the	DET
taxlaw-2801	51	3	united	united	PROPN
taxlaw-2801	51	4	states	states	PROPN
taxlaw-2801	51	5	government	government	NOUN
taxlaw-2801	51	6	could	could	AUX
taxlaw-2801	51	7	really	really	ADV
taxlaw-2801	51	8	use	use	VERB
taxlaw-2801	51	9	all	all	PRON
taxlaw-2801	51	10	of	of	ADP
taxlaw-2801	51	11	those	those	DET
taxlaw-2801	51	12	unremitted	unremitted	ADJ
taxlaw-2801	51	13	tax	tax	NOUN
taxlaw-2801	51	14	dollars	dollar	NOUN
taxlaw-2801	51	15	.	.	PUNCT
taxlaw-2801	52	1	of	of	ADP
taxlaw-2801	52	2	course	course	NOUN
taxlaw-2801	52	3	,	,	PUNCT
taxlaw-2801	52	4	this	this	PRON
taxlaw-2801	52	5	is	be	AUX
taxlaw-2801	52	6	always	always	ADV
taxlaw-2801	52	7	true	true	ADJ
taxlaw-2801	52	8	;	;	PUNCT
taxlaw-2801	52	9	there	there	PRON
taxlaw-2801	52	10	never	never	ADV
taxlaw-2801	52	11	seems	seem	VERB
taxlaw-2801	52	12	to	to	PART
taxlaw-2801	52	13	be	be	AUX
taxlaw-2801	52	14	enough	enough	ADJ
taxlaw-2801	52	15	money	money	NOUN
taxlaw-2801	52	16	to	to	PART
taxlaw-2801	52	17	pay	pay	VERB
taxlaw-2801	52	18	for	for	ADP
taxlaw-2801	52	19	all	all	PRON
taxlaw-2801	52	20	of	of	ADP
taxlaw-2801	52	21	our	our	PRON
taxlaw-2801	52	22	government	government	NOUN
taxlaw-2801	52	23	programs	program	NOUN
taxlaw-2801	52	24	.	.	PUNCT
taxlaw-2801	53	1	but	but	CCONJ
taxlaw-2801	53	2	the	the	DET
taxlaw-2801	53	3	need	need	NOUN
taxlaw-2801	53	4	for	for	ADP
taxlaw-2801	53	5	tax	tax	NOUN
taxlaw-2801	53	6	revenue	revenue	NOUN
taxlaw-2801	53	7	will	will	AUX
taxlaw-2801	53	8	grow	grow	VERB
taxlaw-2801	53	9	increasingly	increasingly	ADV
taxlaw-2801	53	10	acute	acute	ADJ
taxlaw-2801	53	11	in	in	ADP
taxlaw-2801	53	12	the	the	DET
taxlaw-2801	53	13	coming	coming	ADJ
taxlaw-2801	53	14	years	year	NOUN
taxlaw-2801	53	15	,	,	PUNCT
taxlaw-2801	53	16	as	as	SCONJ
taxlaw-2801	53	17	the	the	DET
taxlaw-2801	53	18	u.s	u.s	PROPN
taxlaw-2801	53	19	.	.	PROPN
taxlaw-2801	53	20	government	government	NOUN
taxlaw-2801	53	21	moves	move	VERB
taxlaw-2801	53	22	from	from	ADP
taxlaw-2801	53	23	stimulus	stimulus	ADJ
taxlaw-2801	53	24	mode	mode	NOUN
taxlaw-2801	53	25	into	into	ADP
taxlaw-2801	53	26	debt	debt	NOUN
taxlaw-2801	53	27	-	-	PUNCT
taxlaw-2801	53	28	reduction	reduction	NOUN
taxlaw-2801	53	29	mode	mode	NOUN
taxlaw-2801	53	30	and	and	CCONJ
taxlaw-2801	53	31	as	as	SCONJ
taxlaw-2801	53	32	the	the	DET
taxlaw-2801	53	33	country	country	NOUN
taxlaw-2801	53	34	’s	’s	PART
taxlaw-2801	53	35	obviously	obviously	ADV
taxlaw-2801	53	36	unsustainable	unsustainable	ADJ
taxlaw-2801	53	37	(	(	PUNCT
taxlaw-2801	53	38	even	even	ADV
taxlaw-2801	53	39	if	if	SCONJ
taxlaw-2801	53	40	temporarily	temporarily	ADV
taxlaw-2801	53	41	necessary	necessary	ADJ
taxlaw-2801	53	42	)	)	PUNCT
taxlaw-2801	53	43	fiscal	fiscal	ADJ
taxlaw-2801	53	44	path	path	NOUN
taxlaw-2801	53	45	becomes	become	VERB
taxlaw-2801	53	46	impossible	impossible	ADJ
taxlaw-2801	53	47	even	even	ADV
taxlaw-2801	53	48	for	for	SCONJ
taxlaw-2801	53	49	congress	congress	PROPN
taxlaw-2801	53	50	and	and	CCONJ
taxlaw-2801	53	51	the	the	DET
taxlaw-2801	53	52	president	president	NOUN
taxlaw-2801	53	53	to	to	PART
taxlaw-2801	53	54	ignore	ignore	VERB
taxlaw-2801	53	55	.	.	PUNCT
taxlaw-2801	54	1	8	8	NUM
taxlaw-2801	54	2	any	any	DET
taxlaw-2801	54	3	serious	serious	ADJ
taxlaw-2801	54	4	attempt	attempt	NOUN
taxlaw-2801	54	5	to	to	PART
taxlaw-2801	54	6	respond	respond	VERB
taxlaw-2801	54	7	to	to	ADP
taxlaw-2801	54	8	the	the	DET
taxlaw-2801	54	9	impending	impending	ADJ
taxlaw-2801	54	10	debt	debt	NOUN
taxlaw-2801	54	11	crisis	crisis	NOUN
taxlaw-2801	54	12	will	will	AUX
taxlaw-2801	54	13	almost	almost	ADV
taxlaw-2801	54	14	certainly	certainly	ADV
taxlaw-2801	54	15	entail	entail	VERB
taxlaw-2801	54	16	not	not	PART
taxlaw-2801	54	17	only	only	ADV
taxlaw-2801	54	18	a	a	DET
taxlaw-2801	54	19	cut	cut	NOUN
taxlaw-2801	54	20	in	in	ADP
taxlaw-2801	54	21	spending	spending	NOUN
taxlaw-2801	54	22	and	and	CCONJ
taxlaw-2801	54	23	an	an	DET
taxlaw-2801	54	24	increase	increase	NOUN
taxlaw-2801	54	25	in	in	ADP
taxlaw-2801	54	26	tax	tax	NOUN
taxlaw-2801	54	27	rates	rate	NOUN
taxlaw-2801	54	28	,	,	PUNCT
taxlaw-2801	54	29	but	but	CCONJ
taxlaw-2801	54	30	also	also	ADV
taxlaw-2801	54	31	some	some	DET
taxlaw-2801	54	32	sort	sort	NOUN
taxlaw-2801	54	33	of	of	ADP
taxlaw-2801	54	34	increased	increase	VERB
taxlaw-2801	54	35	effort	effort	NOUN
taxlaw-2801	54	36	to	to	PART
taxlaw-2801	54	37	collect	collect	VERB
taxlaw-2801	54	38	tax	tax	NOUN
taxlaw-2801	54	39	dollars	dollar	NOUN
taxlaw-2801	54	40	that	that	PRON
taxlaw-2801	54	41	are	be	AUX
taxlaw-2801	54	42	already	already	ADV
taxlaw-2801	54	43	owed	owe	VERB
taxlaw-2801	54	44	under	under	ADP
taxlaw-2801	54	45	existing	exist	VERB
taxlaw-2801	54	46	tax	tax	NOUN
taxlaw-2801	54	47	laws.9	laws.9	NOUN
taxlaw-2801	54	48	what	what	PRON
taxlaw-2801	54	49	’s	’	VERB
taxlaw-2801	54	50	more	more	ADJ
taxlaw-2801	54	51	,	,	PUNCT
taxlaw-2801	54	52	the	the	DET
taxlaw-2801	54	53	15	15	NUM
taxlaw-2801	54	54	%	%	NOUN
taxlaw-2801	54	55	rate	rate	NOUN
taxlaw-2801	54	56	of	of	ADP
taxlaw-2801	54	57	noncompliance	noncompliance	NOUN
taxlaw-2801	54	58	(	(	PUNCT
taxlaw-2801	54	59	or	or	CCONJ
taxlaw-2801	54	60	“	"	PUNCT
taxlaw-2801	54	61	net	net	ADJ
taxlaw-2801	54	62	misreporting	misreporte	VERB
taxlaw-2801	54	63	percentage	percentage	NOUN
taxlaw-2801	54	64	”	"	PUNCT
taxlaw-2801	54	65	)	)	PUNCT
taxlaw-2801	54	66	does	do	AUX
taxlaw-2801	54	67	not	not	PART
taxlaw-2801	54	68	fully	fully	ADV
taxlaw-2801	54	69	capture	capture	VERB
taxlaw-2801	54	70	the	the	DET
taxlaw-2801	54	71	problem	problem	NOUN
taxlaw-2801	54	72	.	.	PUNCT
taxlaw-2801	55	1	if	if	SCONJ
taxlaw-2801	55	2	someone	someone	PRON
taxlaw-2801	55	3	told	tell	VERB
taxlaw-2801	55	4	you	you	PRON
taxlaw-2801	55	5	that	that	SCONJ
taxlaw-2801	55	6	the	the	DET
taxlaw-2801	55	7	overall	overall	ADJ
taxlaw-2801	55	8	violent	violent	ADJ
taxlaw-2801	55	9	crime	crime	NOUN
taxlaw-2801	55	10	rate	rate	NOUN
taxlaw-2801	55	11	in	in	ADP
taxlaw-2801	55	12	the	the	DET
taxlaw-2801	55	13	united	united	PROPN
taxlaw-2801	55	14	states	states	PROPN
taxlaw-2801	55	15	was	be	AUX
taxlaw-2801	55	16	roughly	roughly	ADV
taxlaw-2801	55	17	five	five	NUM
taxlaw-2801	55	18	reported	report	VERB
taxlaw-2801	55	19	offenses	offense	NOUN
taxlaw-2801	55	20	per	per	ADP
taxlaw-2801	55	21	100	100	NUM
taxlaw-2801	55	22	inhabitants	inhabitant	NOUN
taxlaw-2801	55	23	,	,	PUNCT
taxlaw-2801	55	24	would	would	AUX
taxlaw-2801	55	25	this	this	PRON
taxlaw-2801	55	26	be	be	AUX
taxlaw-2801	55	27	enough	enough	ADJ
taxlaw-2801	55	28	information	information	NOUN
taxlaw-2801	55	29	to	to	PART
taxlaw-2801	55	30	give	give	VERB
taxlaw-2801	55	31	you	you	PRON
taxlaw-2801	55	32	a	a	DET
taxlaw-2801	55	33	sense	sense	NOUN
taxlaw-2801	55	34	of	of	ADP
taxlaw-2801	55	35	the	the	DET
taxlaw-2801	55	36	problem	problem	NOUN
taxlaw-2801	55	37	and	and	CCONJ
taxlaw-2801	55	38	how	how	SCONJ
taxlaw-2801	55	39	best	good	ADJ
taxlaw-2801	55	40	to	to	PART
taxlaw-2801	55	41	respond	respond	VERB
taxlaw-2801	55	42	to	to	ADP
taxlaw-2801	55	43	it	it	PRON
taxlaw-2801	55	44	?	?	PUNCT
taxlaw-2801	56	1	or	or	CCONJ
taxlaw-2801	56	2	would	would	AUX
taxlaw-2801	56	3	you	you	PRON
taxlaw-2801	56	4	also	also	ADV
taxlaw-2801	56	5	like	like	VERB
taxlaw-2801	56	6	to	to	PART
taxlaw-2801	56	7	know	know	VERB
taxlaw-2801	56	8	that	that	SCONJ
taxlaw-2801	56	9	in	in	ADP
taxlaw-2801	56	10	rural	rural	ADJ
taxlaw-2801	56	11	areas	area	NOUN
taxlaw-2801	56	12	the	the	DET
taxlaw-2801	56	13	violent	violent	ADJ
taxlaw-2801	56	14	-	-	PUNCT
taxlaw-2801	56	15	crime	crime	NOUN
taxlaw-2801	56	16	rate	rate	NOUN
taxlaw-2801	56	17	is	be	AUX
taxlaw-2801	56	18	half	half	DET
taxlaw-2801	56	19	the	the	DET
taxlaw-2801	56	20	national	national	ADJ
taxlaw-2801	56	21	average	average	NOUN
taxlaw-2801	56	22	;	;	PUNCT
taxlaw-2801	56	23	and	and	CCONJ
taxlaw-2801	56	24	,	,	PUNCT
taxlaw-2801	56	25	in	in	ADP
taxlaw-2801	56	26	the	the	DET
taxlaw-2801	56	27	large	large	ADJ
taxlaw-2801	56	28	cities	city	NOUN
taxlaw-2801	56	29	,	,	PUNCT
taxlaw-2801	56	30	it	it	PRON
taxlaw-2801	56	31	is	be	AUX
taxlaw-2801	56	32	double	double	DET
taxlaw-2801	56	33	the	the	DET
taxlaw-2801	56	34	national	national	ADJ
taxlaw-2801	56	35	average	average	NOUN
taxlaw-2801	56	36	?	?	PUNCT
taxlaw-2801	56	37	and	and	CCONJ
taxlaw-2801	56	38	in	in	ADP
taxlaw-2801	56	39	certain	certain	ADJ
taxlaw-2801	56	40	high	high	ADJ
taxlaw-2801	56	41	-	-	PUNCT
taxlaw-2801	56	42	crime	crime	NOUN
taxlaw-2801	56	43	areas	area	NOUN
taxlaw-2801	56	44	within	within	ADP
taxlaw-2801	56	45	high	high	ADJ
taxlaw-2801	56	46	-	-	PUNCT
taxlaw-2801	56	47	crime	crime	NOUN
taxlaw-2801	56	48	cities	city	NOUN
taxlaw-2801	56	49	,	,	PUNCT
taxlaw-2801	56	50	five	five	NUM
taxlaw-2801	56	51	times	time	NOUN
taxlaw-2801	56	52	the	the	DET
taxlaw-2801	56	53	national	national	ADJ
taxlaw-2801	56	54	average	average	NOUN
taxlaw-2801	56	55	?	?	PUNCT
taxlaw-2801	57	1	obviously	obviously	ADV
taxlaw-2801	57	2	,	,	PUNCT
taxlaw-2801	57	3	these	these	DET
taxlaw-2801	57	4	more	more	ADV
taxlaw-2801	57	5	fine	fine	ADV
taxlaw-2801	57	6	-	-	PUNCT
taxlaw-2801	57	7	grained	grain	VERB
taxlaw-2801	57	8	estimates	estimate	NOUN
taxlaw-2801	57	9	of	of	ADP
taxlaw-2801	57	10	legal	legal	ADJ
taxlaw-2801	57	11	“	"	PUNCT
taxlaw-2801	57	12	noncompliance	noncompliance	NOUN
taxlaw-2801	57	13	”	"	PUNCT
taxlaw-2801	57	14	would	would	AUX
taxlaw-2801	57	15	be	be	AUX
taxlaw-2801	57	16	important	important	ADJ
taxlaw-2801	57	17	data	datum	NOUN
taxlaw-2801	57	18	points	point	NOUN
taxlaw-2801	57	19	as	as	ADV
taxlaw-2801	57	20	well	well	ADV
taxlaw-2801	57	21	,	,	PUNCT
taxlaw-2801	57	22	as	as	SCONJ
taxlaw-2801	57	23	they	they	PRON
taxlaw-2801	57	24	might	might	AUX
taxlaw-2801	57	25	provide	provide	VERB
taxlaw-2801	57	26	support	support	NOUN
taxlaw-2801	57	27	for	for	ADP
taxlaw-2801	57	28	targeted	target	VERB
taxlaw-2801	57	29	law	law	NOUN
taxlaw-2801	57	30	-	-	PUNCT
taxlaw-2801	57	31	enforcement	enforcement	NOUN
taxlaw-2801	57	32	efforts	effort	NOUN
taxlaw-2801	57	33	in	in	ADP
taxlaw-2801	57	34	the	the	DET
taxlaw-2801	57	35	high	high	ADJ
taxlaw-2801	57	36	-	-	PUNCT
taxlaw-2801	57	37	crime	crime	NOUN
taxlaw-2801	57	38	regions	region	NOUN
taxlaw-2801	57	39	.	.	PUNCT
taxlaw-2801	58	1	in	in	ADP
taxlaw-2801	58	2	the	the	DET
taxlaw-2801	58	3	same	same	ADJ
taxlaw-2801	58	4	way	way	NOUN
taxlaw-2801	58	5	,	,	PUNCT
taxlaw-2801	58	6	the	the	DET
taxlaw-2801	58	7	seemingly	seemingly	ADV
taxlaw-2801	58	8	modest	modest	ADJ
taxlaw-2801	58	9	15	15	NUM
taxlaw-2801	58	10	%	%	NOUN
taxlaw-2801	58	11	historical	historical	ADJ
taxlaw-2801	58	12	tax	tax	NOUN
taxlaw-2801	58	13	noncompliance	noncompliance	NOUN
taxlaw-2801	58	14	figure	figure	NOUN
taxlaw-2801	58	15	is	be	AUX
taxlaw-2801	58	16	an	an	DET
taxlaw-2801	58	17	aggregate	aggregate	ADJ
taxlaw-2801	58	18	average	average	NOUN
taxlaw-2801	58	19	that	that	SCONJ
taxlaw-2801	58	20	masks	mask	NOUN
taxlaw-2801	58	21	smaller	small	ADJ
taxlaw-2801	58	22	areas	area	NOUN
taxlaw-2801	58	23	of	of	ADP
taxlaw-2801	58	24	serious	serious	ADJ
taxlaw-2801	58	25	abuse	abuse	NOUN
taxlaw-2801	58	26	.	.	PUNCT
taxlaw-2801	59	1	given	give	VERB
taxlaw-2801	59	2	this	this	DET
taxlaw-2801	59	3	context	context	NOUN
taxlaw-2801	59	4	,	,	PUNCT
taxlaw-2801	59	5	even	even	ADV
taxlaw-2801	59	6	a	a	DET
taxlaw-2801	59	7	15	15	NUM
taxlaw-2801	59	8	%	%	NOUN
taxlaw-2801	59	9	noncompliance	noncompliance	NOUN
taxlaw-2801	59	10	rate	rate	NOUN
taxlaw-2801	59	11	may	may	AUX
taxlaw-2801	59	12	prove	prove	VERB
taxlaw-2801	59	13	to	to	PART
taxlaw-2801	59	14	be	be	AUX
taxlaw-2801	59	15	unacceptably	unacceptably	ADV
taxlaw-2801	59	16	high	high	ADJ
taxlaw-2801	59	17	.	.	PUNCT
taxlaw-2801	60	1	&	&	CCONJ
taxlaw-2801	60	2	customs	customs	PROPN
taxlaw-2801	60	3	,	,	PUNCT
taxlaw-2801	60	4	measuring	measure	VERB
taxlaw-2801	60	5	indirect	indirect	ADJ
taxlaw-2801	60	6	tax	tax	NOUN
taxlaw-2801	60	7	losses	loss	NOUN
taxlaw-2801	60	8	–	–	PUNCT
taxlaw-2801	60	9	2007	2007	NUM
taxlaw-2801	60	10	at	at	ADP
taxlaw-2801	60	11	5	5	NUM
taxlaw-2801	60	12	tbl	tbl	NOUN
taxlaw-2801	60	13	.	.	PUNCT
taxlaw-2801	61	1	2.1	2.1	NUM
taxlaw-2801	61	2	(	(	PUNCT
taxlaw-2801	61	3	2007	2007	NUM
taxlaw-2801	61	4	)	)	PUNCT
taxlaw-2801	61	5	,	,	PUNCT
taxlaw-2801	61	6	available	available	ADJ
taxlaw-2801	61	7	at	at	ADP
taxlaw-2801	61	8	http://www.hmrc.gov.uk/pbr2007/mitl.pdf	http://www.hmrc.gov.uk/pbr2007/mitl.pdf	NOUN
taxlaw-2801	61	9	.	.	PUNCT
taxlaw-2801	62	1	6	6	NUM
taxlaw-2801	62	2	see	see	VERB
taxlaw-2801	62	3	friedrich	friedrich	PROPN
taxlaw-2801	62	4	schneider	schneider	PROPN
taxlaw-2801	62	5	&	&	CCONJ
taxlaw-2801	62	6	dominik	dominik	PROPN
taxlaw-2801	62	7	h.	h.	PROPN
taxlaw-2801	62	8	enste	enste	PROPN
taxlaw-2801	62	9	,	,	PUNCT
taxlaw-2801	62	10	shadow	shadow	NOUN
taxlaw-2801	62	11	economies	economy	NOUN
taxlaw-2801	62	12	:	:	PUNCT
taxlaw-2801	62	13	size	size	NOUN
taxlaw-2801	62	14	,	,	PUNCT
taxlaw-2801	62	15	causes	cause	NOUN
taxlaw-2801	62	16	,	,	PUNCT
taxlaw-2801	62	17	and	and	CCONJ
taxlaw-2801	62	18	consequences	consequence	NOUN
taxlaw-2801	62	19	,	,	PUNCT
taxlaw-2801	62	20	38	38	NUM
taxlaw-2801	62	21	j.	j.	PROPN
taxlaw-2801	62	22	econ	econ	PROPN
taxlaw-2801	62	23	.	.	PUNCT
taxlaw-2801	63	1	lit	lit	PROPN
taxlaw-2801	63	2	.	.	PUNCT
taxlaw-2801	64	1	77	77	NUM
taxlaw-2801	64	2	,	,	PUNCT
taxlaw-2801	64	3	82	82	NUM
taxlaw-2801	64	4	tbl	tbl	NOUN
taxlaw-2801	64	5	.	.	PUNCT
taxlaw-2801	65	1	2	2	NUM
taxlaw-2801	65	2	(	(	PUNCT
taxlaw-2801	65	3	2000	2000	NUM
taxlaw-2801	65	4	)	)	PUNCT
taxlaw-2801	65	5	(	(	PUNCT
taxlaw-2801	65	6	reporting	report	VERB
taxlaw-2801	65	7	data	datum	NOUN
taxlaw-2801	65	8	suggesting	suggest	VERB
taxlaw-2801	65	9	that	that	SCONJ
taxlaw-2801	65	10	the	the	DET
taxlaw-2801	65	11	united	united	PROPN
taxlaw-2801	65	12	states	states	PROPN
taxlaw-2801	65	13	has	have	VERB
taxlaw-2801	65	14	one	one	NUM
taxlaw-2801	65	15	of	of	ADP
taxlaw-2801	65	16	the	the	DET
taxlaw-2801	65	17	smallest	small	ADJ
taxlaw-2801	65	18	shadow	shadow	NOUN
taxlaw-2801	65	19	economies	economy	NOUN
taxlaw-2801	65	20	in	in	ADP
taxlaw-2801	65	21	the	the	DET
taxlaw-2801	65	22	world	world	NOUN
taxlaw-2801	65	23	,	,	PUNCT
taxlaw-2801	65	24	even	even	ADV
taxlaw-2801	65	25	among	among	ADP
taxlaw-2801	65	26	oecd	oecd	PROPN
taxlaw-2801	65	27	countries	country	NOUN
taxlaw-2801	65	28	)	)	PUNCT
taxlaw-2801	65	29	.	.	PUNCT
taxlaw-2801	66	1	this	this	DET
taxlaw-2801	66	2	point	point	NOUN
taxlaw-2801	66	3	is	be	AUX
taxlaw-2801	66	4	confirmed	confirm	VERB
taxlaw-2801	66	5	with	with	ADP
taxlaw-2801	66	6	somewhat	somewhat	ADV
taxlaw-2801	66	7	more	more	ADV
taxlaw-2801	66	8	recent	recent	ADJ
taxlaw-2801	66	9	data	datum	NOUN
taxlaw-2801	66	10	in	in	ADP
taxlaw-2801	66	11	friedrich	friedrich	PROPN
taxlaw-2801	66	12	schneider	schneider	PROPN
taxlaw-2801	66	13	,	,	PUNCT
taxlaw-2801	66	14	the	the	DET
taxlaw-2801	66	15	size	size	NOUN
taxlaw-2801	66	16	of	of	ADP
taxlaw-2801	66	17	the	the	DET
taxlaw-2801	66	18	shadow	shadow	NOUN
taxlaw-2801	66	19	economies	economy	NOUN
taxlaw-2801	66	20	of	of	ADP
taxlaw-2801	66	21	145	145	NUM
taxlaw-2801	66	22	countries	country	NOUN
taxlaw-2801	66	23	all	all	ADV
taxlaw-2801	66	24	over	over	ADP
taxlaw-2801	66	25	the	the	DET
taxlaw-2801	66	26	world	world	NOUN
taxlaw-2801	66	27	:	:	PUNCT
taxlaw-2801	66	28	first	first	ADJ
taxlaw-2801	66	29	results	result	VERB
taxlaw-2801	66	30	over	over	ADP
taxlaw-2801	66	31	the	the	DET
taxlaw-2801	66	32	period	period	NOUN
taxlaw-2801	66	33	1999	1999	NUM
taxlaw-2801	66	34	to	to	ADP
taxlaw-2801	66	35	2003	2003	NUM
taxlaw-2801	66	36	(	(	PUNCT
taxlaw-2801	66	37	inst	inst	NOUN
taxlaw-2801	66	38	.	.	PUNCT
taxlaw-2801	67	1	for	for	ADP
taxlaw-2801	67	2	study	study	NOUN
taxlaw-2801	67	3	lab	lab	NOUN
taxlaw-2801	67	4	.	.	PUNCT
taxlaw-2801	67	5	,	,	PUNCT
taxlaw-2801	67	6	iza	iza	PROPN
taxlaw-2801	67	7	discussion	discussion	PROPN
taxlaw-2801	67	8	paper	paper	PROPN
taxlaw-2801	67	9	no	no	NOUN
taxlaw-2801	67	10	.	.	PROPN
taxlaw-2801	67	11	1431	1431	NUM
taxlaw-2801	67	12	,	,	PUNCT
taxlaw-2801	67	13	2004	2004	NUM
taxlaw-2801	67	14	)	)	PUNCT
taxlaw-2801	67	15	,	,	PUNCT
taxlaw-2801	67	16	available	available	ADJ
taxlaw-2801	67	17	at	at	ADP
taxlaw-2801	67	18	http://ssrn.com/abstract=636661	http://ssrn.com/abstract=636661	PROPN
taxlaw-2801	67	19	;	;	PUNCT
taxlaw-2801	67	20	and	and	CCONJ
taxlaw-2801	67	21	friedrich	friedrich	PROPN
taxlaw-2801	67	22	schneider	schneider	PROPN
taxlaw-2801	67	23	&	&	CCONJ
taxlaw-2801	67	24	robert	robert	PROPN
taxlaw-2801	67	25	klinglmair	klinglmair	PROPN
taxlaw-2801	67	26	,	,	PUNCT
taxlaw-2801	67	27	shadow	shadow	NOUN
taxlaw-2801	67	28	economies	economy	NOUN
taxlaw-2801	67	29	around	around	ADP
taxlaw-2801	67	30	the	the	DET
taxlaw-2801	67	31	world	world	NOUN
taxlaw-2801	67	32	:	:	PUNCT
taxlaw-2801	67	33	what	what	PRON
taxlaw-2801	67	34	do	do	AUX
taxlaw-2801	67	35	we	we	PRON
taxlaw-2801	67	36	know	know	VERB
taxlaw-2801	67	37	?	?	PUNCT
taxlaw-2801	68	1	(	(	PUNCT
taxlaw-2801	68	2	center	center	NOUN
taxlaw-2801	68	3	for	for	ADP
taxlaw-2801	68	4	res	re	NOUN
taxlaw-2801	68	5	.	.	PUNCT
taxlaw-2801	69	1	mgmt	mgmt	PROPN
taxlaw-2801	69	2	.	.	PROPN
taxlaw-2801	69	3	&	&	CCONJ
taxlaw-2801	69	4	arts	arts	PROPN
taxlaw-2801	69	5	,	,	PUNCT
taxlaw-2801	69	6	crema	crema	ADJ
taxlaw-2801	69	7	working	working	NOUN
taxlaw-2801	69	8	paper	paper	NOUN
taxlaw-2801	69	9	no	no	INTJ
taxlaw-2801	69	10	.	.	PUNCT
taxlaw-2801	70	1	2004	2004	NUM
taxlaw-2801	70	2	-	-	SYM
taxlaw-2801	70	3	03	03	NUM
taxlaw-2801	70	4	,	,	PUNCT
taxlaw-2801	70	5	2004	2004	NUM
taxlaw-2801	70	6	)	)	PUNCT
taxlaw-2801	70	7	,	,	PUNCT
taxlaw-2801	70	8	available	available	ADJ
taxlaw-2801	70	9	at	at	ADP
taxlaw-2801	70	10	http://www.cremaresearch.ch/papers/2004-03.pdf	http://www.cremaresearch.ch/papers/2004-03.pdf	PROPN
taxlaw-2801	70	11	.	.	PUNCT
taxlaw-2801	71	1	this	this	DET
taxlaw-2801	71	2	last	last	ADJ
taxlaw-2801	71	3	paper	paper	NOUN
taxlaw-2801	71	4	shows	show	VERB
taxlaw-2801	71	5	an	an	DET
taxlaw-2801	71	6	8.6	8.6	NUM
taxlaw-2801	71	7	%	%	NOUN
taxlaw-2801	71	8	average	average	ADJ
taxlaw-2801	71	9	shadow	shadow	NOUN
taxlaw-2801	71	10	economy	economy	NOUN
taxlaw-2801	71	11	size	size	NOUN
taxlaw-2801	71	12	in	in	ADP
taxlaw-2801	71	13	the	the	DET
taxlaw-2801	71	14	united	united	PROPN
taxlaw-2801	71	15	states	states	PROPN
taxlaw-2801	71	16	for	for	ADP
taxlaw-2801	71	17	2002/2003	2002/2003	NUM
taxlaw-2801	71	18	,	,	PUNCT
taxlaw-2801	71	19	while	while	SCONJ
taxlaw-2801	71	20	the	the	DET
taxlaw-2801	71	21	oecd	oecd	PROPN
taxlaw-2801	71	22	average	average	NOUN
taxlaw-2801	71	23	for	for	ADP
taxlaw-2801	71	24	the	the	DET
taxlaw-2801	71	25	same	same	ADJ
taxlaw-2801	71	26	period	period	NOUN
taxlaw-2801	71	27	is	be	AUX
taxlaw-2801	71	28	16.4	16.4	NUM
taxlaw-2801	71	29	%	%	NOUN
taxlaw-2801	71	30	.	.	PUNCT
taxlaw-2801	72	1	brazil	brazil	PROPN
taxlaw-2801	72	2	,	,	PUNCT
taxlaw-2801	72	3	for	for	ADP
taxlaw-2801	72	4	its	its	PRON
taxlaw-2801	72	5	part	part	NOUN
taxlaw-2801	72	6	,	,	PUNCT
taxlaw-2801	72	7	had	have	VERB
taxlaw-2801	72	8	an	an	DET
taxlaw-2801	72	9	average	average	NOUN
taxlaw-2801	72	10	of	of	ADP
taxlaw-2801	72	11	39.8	39.8	NUM
taxlaw-2801	72	12	%	%	NOUN
taxlaw-2801	72	13	in	in	ADP
taxlaw-2801	72	14	1999/2000	1999/2000	NUM
taxlaw-2801	72	15	,	,	PUNCT
taxlaw-2801	72	16	and	and	CCONJ
taxlaw-2801	72	17	the	the	DET
taxlaw-2801	72	18	latin	latin	ADJ
taxlaw-2801	72	19	american	american	ADJ
taxlaw-2801	72	20	countries	country	NOUN
taxlaw-2801	72	21	averaged	average	VERB
taxlaw-2801	72	22	41	41	NUM
taxlaw-2801	72	23	%	%	NOUN
taxlaw-2801	72	24	in	in	ADP
taxlaw-2801	72	25	this	this	DET
taxlaw-2801	72	26	period	period	NOUN
taxlaw-2801	72	27	.	.	PUNCT
taxlaw-2801	73	1	african	african	ADJ
taxlaw-2801	73	2	countries	country	NOUN
taxlaw-2801	73	3	averaged	average	VERB
taxlaw-2801	73	4	41	41	NUM
taxlaw-2801	73	5	%	%	NOUN
taxlaw-2801	73	6	and	and	CCONJ
taxlaw-2801	73	7	asian	asian	ADJ
taxlaw-2801	73	8	countries	country	NOUN
taxlaw-2801	73	9	26	26	NUM
taxlaw-2801	73	10	%	%	NOUN
taxlaw-2801	73	11	.	.	PUNCT
taxlaw-2801	74	1	i	i	PRON
taxlaw-2801	74	2	d.	d.	VERB
taxlaw-2801	74	3	another	another	DET
taxlaw-2801	74	4	study	study	NOUN
taxlaw-2801	74	5	of	of	ADP
taxlaw-2801	74	6	the	the	DET
taxlaw-2801	74	7	brazilian	brazilian	ADJ
taxlaw-2801	74	8	shadow	shadow	NOUN
taxlaw-2801	74	9	economy	economy	NOUN
taxlaw-2801	74	10	came	come	VERB
taxlaw-2801	74	11	up	up	ADP
taxlaw-2801	74	12	with	with	ADP
taxlaw-2801	74	13	a	a	DET
taxlaw-2801	74	14	39.4	39.4	NUM
taxlaw-2801	74	15	%	%	NOUN
taxlaw-2801	74	16	estimate	estimate	NOUN
taxlaw-2801	74	17	.	.	PUNCT
taxlaw-2801	75	1	claudio	claudio	PROPN
taxlaw-2801	75	2	lucinda	lucinda	PROPN
taxlaw-2801	75	3	&	&	CCONJ
taxlaw-2801	75	4	paulo	paulo	PROPN
taxlaw-2801	75	5	arvate	arvate	PROPN
taxlaw-2801	75	6	,	,	PUNCT
taxlaw-2801	75	7	a	a	DET
taxlaw-2801	75	8	study	study	NOUN
taxlaw-2801	75	9	on	on	ADP
taxlaw-2801	75	10	the	the	DET
taxlaw-2801	75	11	shadow	shadow	NOUN
taxlaw-2801	75	12	economy	economy	NOUN
taxlaw-2801	75	13	and	and	CCONJ
taxlaw-2801	75	14	the	the	DET
taxlaw-2801	75	15	tax	tax	NOUN
taxlaw-2801	75	16	-	-	PUNCT
taxlaw-2801	75	17	gap	gap	NOUN
taxlaw-2801	75	18	:	:	PUNCT
taxlaw-2801	75	19	the	the	DET
taxlaw-2801	75	20	case	case	NOUN
taxlaw-2801	75	21	of	of	ADP
taxlaw-2801	75	22	cpmf	cpmf	NOUN
taxlaw-2801	75	23	in	in	ADP
taxlaw-2801	75	24	brazil	brazil	PROPN
taxlaw-2801	75	25	(	(	PUNCT
taxlaw-2801	75	26	2005	2005	NUM
taxlaw-2801	75	27	)	)	PUNCT
taxlaw-2801	75	28	(	(	PUNCT
taxlaw-2801	75	29	unpublished	unpublished	ADJ
taxlaw-2801	75	30	manuscript	manuscript	NOUN
taxlaw-2801	75	31	presented	present	VERB
taxlaw-2801	75	32	at	at	ADP
taxlaw-2801	75	33	the	the	DET
taxlaw-2801	75	34	5th	5th	ADJ
taxlaw-2801	75	35	annual	annual	ADJ
taxlaw-2801	75	36	meeting	meeting	NOUN
taxlaw-2801	75	37	of	of	ADP
taxlaw-2801	75	38	the	the	DET
taxlaw-2801	75	39	public	public	ADJ
taxlaw-2801	75	40	choice	choice	NOUN
taxlaw-2801	75	41	society	society	NOUN
taxlaw-2801	75	42	)	)	PUNCT
taxlaw-2801	75	43	,	,	PUNCT
taxlaw-2801	75	44	available	available	ADJ
taxlaw-2801	75	45	at	at	ADP
taxlaw-2801	75	46	http://www.thaigoodgovernance.org/upload/content/296/shadow%20economy%20in%20brazil.pdf	http://www.thaigoodgovernance.org/upload/content/296/shadow%20economy%20in%20brazil.pdf	NOUN
taxlaw-2801	75	47	.	.	PUNCT
taxlaw-2801	76	1	7	7	NUM
taxlaw-2801	76	2	irs	irs	PROPN
taxlaw-2801	76	3	and	and	CCONJ
taxlaw-2801	76	4	the	the	DET
taxlaw-2801	76	5	tax	tax	NOUN
taxlaw-2801	76	6	gap	gap	NOUN
taxlaw-2801	76	7	:	:	PUNCT
taxlaw-2801	76	8	hearing	hearing	NOUN
taxlaw-2801	76	9	before	before	ADP
taxlaw-2801	76	10	the	the	DET
taxlaw-2801	76	11	h.	h.	PROPN
taxlaw-2801	76	12	comm	comm	NOUN
taxlaw-2801	76	13	.	.	PUNCT
taxlaw-2801	77	1	on	on	ADP
taxlaw-2801	77	2	the	the	DET
taxlaw-2801	77	3	budget	budget	NOUN
taxlaw-2801	77	4	,	,	PUNCT
taxlaw-2801	77	5	110th	110th	ADJ
taxlaw-2801	77	6	cong	cong	NOUN
taxlaw-2801	77	7	.	.	PUNCT
taxlaw-2801	78	1	109	109	NUM
taxlaw-2801	78	2	(	(	PUNCT
taxlaw-2801	78	3	2007	2007	NUM
taxlaw-2801	78	4	)	)	PUNCT
taxlaw-2801	78	5	(	(	PUNCT
taxlaw-2801	78	6	statement	statement	NOUN
taxlaw-2801	78	7	of	of	ADP
taxlaw-2801	78	8	chris	chris	PROPN
taxlaw-2801	78	9	edwards	edwards	PROPN
taxlaw-2801	78	10	,	,	PUNCT
taxlaw-2801	78	11	director	director	NOUN
taxlaw-2801	78	12	of	of	ADP
taxlaw-2801	78	13	tax	tax	NOUN
taxlaw-2801	78	14	policy	policy	NOUN
taxlaw-2801	78	15	studies	study	NOUN
taxlaw-2801	78	16	,	,	PUNCT
taxlaw-2801	78	17	cato	cato	PROPN
taxlaw-2801	78	18	institute	institute	PROPN
taxlaw-2801	78	19	)	)	PUNCT
taxlaw-2801	78	20	(	(	PUNCT
taxlaw-2801	78	21	“	"	PUNCT
taxlaw-2801	78	22	i	i	PRON
taxlaw-2801	78	23	think	think	VERB
taxlaw-2801	78	24	to	to	ADP
taxlaw-2801	78	25	most	most	ADJ
taxlaw-2801	78	26	people	people	NOUN
taxlaw-2801	78	27	,	,	PUNCT
taxlaw-2801	78	28	that	that	SCONJ
taxlaw-2801	78	29	[	[	X
taxlaw-2801	78	30	compliance	compliance	NOUN
taxlaw-2801	78	31	rate	rate	NOUN
taxlaw-2801	78	32	,	,	PUNCT
taxlaw-2801	78	33	86	86	NUM
taxlaw-2801	78	34	%	%	NOUN
taxlaw-2801	78	35	]	]	PUNCT
taxlaw-2801	78	36	sounds	sound	VERB
taxlaw-2801	78	37	like	like	ADP
taxlaw-2801	78	38	a	a	DET
taxlaw-2801	78	39	pretty	pretty	ADV
taxlaw-2801	78	40	high	high	ADJ
taxlaw-2801	78	41	number	number	NOUN
taxlaw-2801	78	42	.	.	PUNCT
taxlaw-2801	79	1	we	we	PRON
taxlaw-2801	79	2	rarely	rarely	ADV
taxlaw-2801	79	3	get	get	VERB
taxlaw-2801	79	4	100	100	NUM
taxlaw-2801	79	5	%	%	NOUN
taxlaw-2801	79	6	compliance	compliance	NOUN
taxlaw-2801	79	7	with	with	ADP
taxlaw-2801	79	8	any	any	DET
taxlaw-2801	79	9	law	law	NOUN
taxlaw-2801	79	10	”	"	PUNCT
taxlaw-2801	79	11	)	)	PUNCT
taxlaw-2801	79	12	.	.	PUNCT
taxlaw-2801	80	1	8	8	NUM
taxlaw-2801	80	2	daniel	daniel	PROPN
taxlaw-2801	80	3	n.	n.	PROPN
taxlaw-2801	80	4	shaviro	shaviro	PROPN
taxlaw-2801	80	5	,	,	PUNCT
taxlaw-2801	80	6	taxes	taxis	NOUN
taxlaw-2801	80	7	,	,	PUNCT
taxlaw-2801	80	8	spending	spending	NOUN
taxlaw-2801	80	9	,	,	PUNCT
taxlaw-2801	80	10	and	and	CCONJ
taxlaw-2801	80	11	the	the	DET
taxlaw-2801	80	12	u.s	u.s	PROPN
taxlaw-2801	80	13	.	.	PROPN
taxlaw-2801	80	14	government	government	PROPN
taxlaw-2801	80	15	’s	’s	PART
taxlaw-2801	80	16	march	march	NOUN
taxlaw-2801	80	17	towards	towards	ADP
taxlaw-2801	80	18	bankruptcy	bankruptcy	NOUN
taxlaw-2801	80	19	(	(	PUNCT
taxlaw-2801	80	20	2006	2006	NUM
taxlaw-2801	80	21	)	)	PUNCT
taxlaw-2801	80	22	.	.	PUNCT
taxlaw-2801	81	1	9	9	NUM
taxlaw-2801	81	2	see	see	VERB
taxlaw-2801	81	3	calvin	calvin	PROPN
taxlaw-2801	81	4	h.	h.	PROPN
taxlaw-2801	81	5	johnson	johnson	PROPN
taxlaw-2801	81	6	,	,	PUNCT
taxlaw-2801	81	7	two	two	NUM
taxlaw-2801	81	8	years	year	NOUN
taxlaw-2801	81	9	of	of	ADP
taxlaw-2801	81	10	the	the	DET
taxlaw-2801	81	11	shelf	shelf	NOUN
taxlaw-2801	81	12	project	project	NOUN
taxlaw-2801	81	13	,	,	PUNCT
taxlaw-2801	81	14	126	126	NUM
taxlaw-2801	81	15	tax	tax	NOUN
taxlaw-2801	81	16	notes	note	NOUN
taxlaw-2801	81	17	513	513	NUM
taxlaw-2801	81	18	(	(	PUNCT
taxlaw-2801	81	19	2010	2010	NUM
taxlaw-2801	81	20	)	)	PUNCT
taxlaw-2801	81	21	.	.	PUNCT
taxlaw-2801	82	1	2011	2011	NUM
taxlaw-2801	82	2	]	]	PUNCT
taxlaw-2801	82	3	narrowing	narrow	VERB
taxlaw-2801	82	4	the	the	DET
taxlaw-2801	82	5	tax	tax	NOUN
taxlaw-2801	82	6	gap	gap	NOUN
taxlaw-2801	82	7	through	through	ADP
taxlaw-2801	82	8	presumptive	presumptive	ADJ
taxlaw-2801	82	9	taxation	taxation	NOUN
taxlaw-2801	82	10	103	103	NUM
taxlaw-2801	82	11	for	for	ADP
taxlaw-2801	82	12	example	example	NOUN
taxlaw-2801	82	13	,	,	PUNCT
taxlaw-2801	82	14	among	among	ADP
taxlaw-2801	82	15	the	the	DET
taxlaw-2801	82	16	most	most	ADV
taxlaw-2801	82	17	well	well	ADV
taxlaw-2801	82	18	-	-	PUNCT
taxlaw-2801	82	19	studied	study	VERB
taxlaw-2801	82	20	and	and	CCONJ
taxlaw-2801	82	21	closely	closely	ADV
taxlaw-2801	82	22	analyzed	analyze	VERB
taxlaw-2801	82	23	topics	topic	NOUN
taxlaw-2801	82	24	in	in	ADP
taxlaw-2801	82	25	the	the	DET
taxlaw-2801	82	26	tax	tax	NOUN
taxlaw-2801	82	27	field	field	NOUN
taxlaw-2801	82	28	is	be	AUX
taxlaw-2801	82	29	the	the	DET
taxlaw-2801	82	30	problem	problem	NOUN
taxlaw-2801	82	31	of	of	ADP
taxlaw-2801	82	32	corporate	corporate	ADJ
taxlaw-2801	82	33	tax	tax	NOUN
taxlaw-2801	82	34	shelters	shelter	NOUN
taxlaw-2801	82	35	.	.	PUNCT
taxlaw-2801	83	1	tax	tax	NOUN
taxlaw-2801	83	2	shelters	shelter	NOUN
taxlaw-2801	83	3	are	be	AUX
taxlaw-2801	83	4	extraordinarily	extraordinarily	ADV
taxlaw-2801	83	5	complex	complex	ADJ
taxlaw-2801	83	6	and	and	CCONJ
taxlaw-2801	83	7	highly	highly	ADV
taxlaw-2801	83	8	aggressive	aggressive	ADJ
taxlaw-2801	83	9	(	(	PUNCT
taxlaw-2801	83	10	though	though	SCONJ
taxlaw-2801	83	11	usually	usually	ADV
taxlaw-2801	83	12	not	not	PART
taxlaw-2801	83	13	patently	patently	ADV
taxlaw-2801	83	14	illegal	illegal	ADJ
taxlaw-2801	83	15	)	)	PUNCT
taxlaw-2801	83	16	transactions	transaction	NOUN
taxlaw-2801	83	17	designed	design	VERB
taxlaw-2801	83	18	entirely	entirely	ADV
taxlaw-2801	83	19	for	for	ADP
taxlaw-2801	83	20	the	the	DET
taxlaw-2801	83	21	purpose	purpose	NOUN
taxlaw-2801	83	22	of	of	ADP
taxlaw-2801	83	23	reducing	reduce	VERB
taxlaw-2801	83	24	,	,	PUNCT
taxlaw-2801	83	25	and	and	CCONJ
taxlaw-2801	83	26	in	in	ADP
taxlaw-2801	83	27	some	some	DET
taxlaw-2801	83	28	cases	case	NOUN
taxlaw-2801	83	29	eliminating	eliminate	VERB
taxlaw-2801	83	30	,	,	PUNCT
taxlaw-2801	83	31	the	the	DET
taxlaw-2801	83	32	tax	tax	NOUN
taxlaw-2801	83	33	liabilities	liability	NOUN
taxlaw-2801	83	34	of	of	ADP
taxlaw-2801	83	35	large	large	ADJ
taxlaw-2801	83	36	corporate	corporate	ADJ
taxlaw-2801	83	37	or	or	CCONJ
taxlaw-2801	83	38	wealthy	wealthy	ADJ
taxlaw-2801	83	39	individual	individual	ADJ
taxlaw-2801	83	40	taxpayers	taxpayer	NOUN
taxlaw-2801	83	41	.	.	PUNCT
taxlaw-2801	84	1	for	for	ADP
taxlaw-2801	84	2	years	year	NOUN
taxlaw-2801	84	3	these	these	DET
taxlaw-2801	84	4	shelters	shelter	NOUN
taxlaw-2801	84	5	have	have	AUX
taxlaw-2801	84	6	been	be	AUX
taxlaw-2801	84	7	a	a	DET
taxlaw-2801	84	8	serious	serious	ADJ
taxlaw-2801	84	9	concern	concern	NOUN
taxlaw-2801	84	10	,	,	PUNCT
taxlaw-2801	84	11	both	both	CCONJ
taxlaw-2801	84	12	because	because	SCONJ
taxlaw-2801	84	13	of	of	ADP
taxlaw-2801	84	14	the	the	DET
taxlaw-2801	84	15	direct	direct	ADJ
taxlaw-2801	84	16	loss	loss	NOUN
taxlaw-2801	84	17	in	in	ADP
taxlaw-2801	84	18	tax	tax	NOUN
taxlaw-2801	84	19	revenue	revenue	NOUN
taxlaw-2801	84	20	associated	associate	VERB
taxlaw-2801	84	21	with	with	ADP
taxlaw-2801	84	22	them	they	PRON
taxlaw-2801	84	23	and	and	CCONJ
taxlaw-2801	84	24	because	because	SCONJ
taxlaw-2801	84	25	of	of	ADP
taxlaw-2801	84	26	the	the	DET
taxlaw-2801	84	27	indirect	indirect	ADJ
taxlaw-2801	84	28	effect	effect	NOUN
taxlaw-2801	84	29	on	on	ADP
taxlaw-2801	84	30	taxpayer	taxpayer	NOUN
taxlaw-2801	84	31	morale	morale	NOUN
taxlaw-2801	84	32	.	.	PUNCT
taxlaw-2801	85	1	that	that	PRON
taxlaw-2801	85	2	is	be	AUX
taxlaw-2801	85	3	,	,	PUNCT
taxlaw-2801	85	4	when	when	SCONJ
taxlaw-2801	85	5	the	the	DET
taxlaw-2801	85	6	average	average	ADJ
taxlaw-2801	85	7	small	small	ADJ
taxlaw-2801	85	8	-	-	PUNCT
taxlaw-2801	85	9	business	business	NOUN
taxlaw-2801	85	10	owner	owner	NOUN
taxlaw-2801	85	11	learns	learn	VERB
taxlaw-2801	85	12	that	that	SCONJ
taxlaw-2801	85	13	a	a	DET
taxlaw-2801	85	14	bunch	bunch	NOUN
taxlaw-2801	85	15	of	of	ADP
taxlaw-2801	85	16	large	large	ADJ
taxlaw-2801	85	17	corporations	corporation	NOUN
taxlaw-2801	85	18	have	have	AUX
taxlaw-2801	85	19	been	be	AUX
taxlaw-2801	85	20	engaging	engage	VERB
taxlaw-2801	85	21	in	in	ADP
taxlaw-2801	85	22	highly	highly	ADV
taxlaw-2801	85	23	sophisticated	sophisticated	ADJ
taxlaw-2801	85	24	and	and	CCONJ
taxlaw-2801	85	25	extremely	extremely	ADV
taxlaw-2801	85	26	aggressive	aggressive	ADJ
taxlaw-2801	85	27	tax	tax	NOUN
taxlaw-2801	85	28	-	-	PUNCT
taxlaw-2801	85	29	shelter	shelter	NOUN
taxlaw-2801	85	30	activity	activity	NOUN
taxlaw-2801	85	31	,	,	PUNCT
taxlaw-2801	85	32	the	the	DET
taxlaw-2801	85	33	sort	sort	NOUN
taxlaw-2801	85	34	of	of	ADP
taxlaw-2801	85	35	aggressive	aggressive	ADJ
taxlaw-2801	85	36	,	,	PUNCT
taxlaw-2801	85	37	avoidance	avoidance	NOUN
taxlaw-2801	85	38	-	-	PUNCT
taxlaw-2801	85	39	bordering	border	VERB
taxlaw-2801	85	40	-	-	PUNCT
taxlaw-2801	85	41	on	on	ADP
taxlaw-2801	85	42	-	-	PUNCT
taxlaw-2801	85	43	evasion10	evasion10	NOUN
taxlaw-2801	85	44	as	as	ADV
taxlaw-2801	85	45	bad	bad	ADJ
taxlaw-2801	85	46	as	as	ADP
taxlaw-2801	85	47	the	the	DET
taxlaw-2801	85	48	problem	problem	NOUN
taxlaw-2801	85	49	of	of	ADP
taxlaw-2801	85	50	corporate	corporate	ADJ
taxlaw-2801	85	51	tax	tax	NOUN
taxlaw-2801	85	52	shelters	shelter	NOUN
taxlaw-2801	85	53	can	can	AUX
taxlaw-2801	85	54	be	be	AUX
taxlaw-2801	85	55	,	,	PUNCT
taxlaw-2801	85	56	however	however	ADV
taxlaw-2801	85	57	,	,	PUNCT
taxlaw-2801	85	58	it	it	PRON
taxlaw-2801	85	59	is	be	AUX
taxlaw-2801	85	60	dwarfed	dwarfed	ADJ
taxlaw-2801	85	61	by	by	ADP
taxlaw-2801	85	62	the	the	DET
taxlaw-2801	85	63	level	level	NOUN
taxlaw-2801	85	64	noncompliance	noncompliance	NOUN
taxlaw-2801	85	65	–	–	PUNCT
taxlaw-2801	85	66	often	often	ADV
taxlaw-2801	85	67	in	in	ADP
taxlaw-2801	85	68	the	the	DET
taxlaw-2801	85	69	form	form	NOUN
taxlaw-2801	85	70	of	of	ADP
taxlaw-2801	85	71	outright	outright	ADJ
taxlaw-2801	85	72	evasion	evasion	NOUN
taxlaw-2801	85	73	–	–	PUNCT
taxlaw-2801	85	74	among	among	ADP
taxlaw-2801	85	75	small	small	ADJ
taxlaw-2801	85	76	and	and	CCONJ
taxlaw-2801	85	77	medium	medium	ADJ
taxlaw-2801	85	78	-	-	PUNCT
taxlaw-2801	85	79	sized	sized	ADJ
taxlaw-2801	85	80	businesses	business	NOUN
taxlaw-2801	85	81	(	(	PUNCT
taxlaw-2801	85	82	“	"	PUNCT
taxlaw-2801	85	83	smbs	smbs	X
taxlaw-2801	85	84	”	"	PUNCT
taxlaw-2801	85	85	)	)	PUNCT
taxlaw-2801	85	86	.	.	PUNCT
taxlaw-2801	86	1	transaction	transaction	NOUN
taxlaw-2801	86	2	that	that	PRON
taxlaw-2801	86	3	is	be	AUX
taxlaw-2801	86	4	beyond	beyond	ADP
taxlaw-2801	86	5	the	the	DET
taxlaw-2801	86	6	financial	financial	ADJ
taxlaw-2801	86	7	reach	reach	NOUN
taxlaw-2801	86	8	of	of	ADP
taxlaw-2801	86	9	the	the	DET
taxlaw-2801	86	10	average	average	ADJ
taxlaw-2801	86	11	taxpayer	taxpayer	NOUN
taxlaw-2801	86	12	,	,	PUNCT
taxlaw-2801	86	13	she	she	PRON
taxlaw-2801	86	14	begins	begin	VERB
taxlaw-2801	86	15	to	to	PART
taxlaw-2801	86	16	wonder	wonder	VERB
taxlaw-2801	86	17	,	,	PUNCT
taxlaw-2801	86	18	why	why	SCONJ
taxlaw-2801	86	19	does	do	AUX
taxlaw-2801	86	20	the	the	DET
taxlaw-2801	86	21	government	government	NOUN
taxlaw-2801	86	22	allow	allow	VERB
taxlaw-2801	86	23	this	this	PRON
taxlaw-2801	86	24	?	?	PUNCT
taxlaw-2801	86	25	11	11	NUM
taxlaw-2801	86	26	by	by	ADP
taxlaw-2801	86	27	far	far	ADV
taxlaw-2801	86	28	the	the	DET
taxlaw-2801	86	29	most	most	ADV
taxlaw-2801	86	30	serious	serious	ADJ
taxlaw-2801	86	31	area	area	NOUN
taxlaw-2801	86	32	of	of	ADP
taxlaw-2801	86	33	tax	tax	NOUN
taxlaw-2801	86	34	noncompliance	noncompliance	NOUN
taxlaw-2801	86	35	in	in	ADP
taxlaw-2801	86	36	the	the	DET
taxlaw-2801	86	37	united	united	PROPN
taxlaw-2801	86	38	states	states	PROPN
taxlaw-2801	86	39	,	,	PUNCT
taxlaw-2801	86	40	and	and	CCONJ
taxlaw-2801	86	41	probably	probably	ADV
taxlaw-2801	86	42	in	in	ADP
taxlaw-2801	86	43	every	every	DET
taxlaw-2801	86	44	other	other	ADJ
taxlaw-2801	86	45	country	country	NOUN
taxlaw-2801	86	46	in	in	ADP
taxlaw-2801	86	47	the	the	DET
taxlaw-2801	86	48	world	world	NOUN
taxlaw-2801	86	49	,	,	PUNCT
taxlaw-2801	86	50	is	be	AUX
taxlaw-2801	86	51	that	that	PRON
taxlaw-2801	86	52	of	of	ADP
taxlaw-2801	86	53	smbs	smb	NOUN
taxlaw-2801	86	54	,	,	PUNCT
taxlaw-2801	86	55	whether	whether	SCONJ
taxlaw-2801	86	56	these	these	DET
taxlaw-2801	86	57	businesses	business	NOUN
taxlaw-2801	86	58	are	be	AUX
taxlaw-2801	86	59	operated	operate	VERB
taxlaw-2801	86	60	as	as	ADP
taxlaw-2801	86	61	sole	sole	ADJ
taxlaw-2801	86	62	proprietorships	proprietorship	NOUN
taxlaw-2801	86	63	,	,	PUNCT
taxlaw-2801	86	64	partnerships	partnership	NOUN
taxlaw-2801	86	65	,	,	PUNCT
taxlaw-2801	86	66	or	or	CCONJ
taxlaw-2801	86	67	corporations	corporation	NOUN
taxlaw-2801	86	68	.	.	PUNCT
taxlaw-2801	87	1	as	as	SCONJ
taxlaw-2801	87	2	we	we	PRON
taxlaw-2801	87	3	explain	explain	VERB
taxlaw-2801	87	4	in	in	ADP
taxlaw-2801	87	5	greater	great	ADJ
taxlaw-2801	87	6	detail	detail	NOUN
taxlaw-2801	87	7	below	below	ADV
taxlaw-2801	87	8	,	,	PUNCT
taxlaw-2801	87	9	the	the	DET
taxlaw-2801	87	10	smb	smb	NOUN
taxlaw-2801	87	11	netmisreporting	netmisreporte	VERB
taxlaw-2801	87	12	percentage	percentage	NOUN
taxlaw-2801	87	13	is	be	AUX
taxlaw-2801	87	14	the	the	DET
taxlaw-2801	87	15	primary	primary	ADJ
taxlaw-2801	87	16	source	source	NOUN
taxlaw-2801	87	17	of	of	ADP
taxlaw-2801	87	18	the	the	DET
taxlaw-2801	87	19	u.s	u.s	PROPN
taxlaw-2801	87	20	.	.	PROPN
taxlaw-2801	87	21	tax	tax	NOUN
taxlaw-2801	87	22	gap	gap	NOUN
taxlaw-2801	87	23	.	.	PUNCT
taxlaw-2801	88	1	what	what	PRON
taxlaw-2801	88	2	is	be	AUX
taxlaw-2801	88	3	especially	especially	ADV
taxlaw-2801	88	4	surprising	surprising	ADJ
taxlaw-2801	88	5	about	about	ADP
taxlaw-2801	88	6	the	the	DET
taxlaw-2801	88	7	smb	smb	NOUN
taxlaw-2801	88	8	tax	tax	NOUN
taxlaw-2801	88	9	gap	gap	NOUN
taxlaw-2801	88	10	in	in	ADP
taxlaw-2801	88	11	the	the	DET
taxlaw-2801	88	12	united	united	PROPN
taxlaw-2801	88	13	states	states	PROPN
taxlaw-2801	88	14	is	be	AUX
taxlaw-2801	88	15	how	how	SCONJ
taxlaw-2801	88	16	little	little	ADJ
taxlaw-2801	88	17	it	it	PRON
taxlaw-2801	88	18	has	have	AUX
taxlaw-2801	88	19	been	be	AUX
taxlaw-2801	88	20	studied	study	VERB
taxlaw-2801	88	21	.	.	PUNCT
taxlaw-2801	89	1	in	in	ADP
taxlaw-2801	89	2	fact	fact	NOUN
taxlaw-2801	89	3	,	,	PUNCT
taxlaw-2801	89	4	with	with	ADP
taxlaw-2801	89	5	a	a	DET
taxlaw-2801	89	6	few	few	ADJ
taxlaw-2801	89	7	exceptions	exception	NOUN
taxlaw-2801	89	8	,	,	PUNCT
taxlaw-2801	89	9	smb	smb	PROPN
taxlaw-2801	89	10	noncompliance	noncompliance	NOUN
taxlaw-2801	89	11	has	have	AUX
taxlaw-2801	89	12	been	be	AUX
taxlaw-2801	89	13	largely	largely	ADV
taxlaw-2801	89	14	ignored	ignore	VERB
taxlaw-2801	89	15	in	in	ADP
taxlaw-2801	89	16	the	the	DET
taxlaw-2801	89	17	legal	legal	ADJ
taxlaw-2801	89	18	literature	literature	NOUN
taxlaw-2801	89	19	on	on	ADP
taxlaw-2801	89	20	the	the	DET
taxlaw-2801	89	21	u.s	u.s	PROPN
taxlaw-2801	89	22	.	.	PROPN
taxlaw-2801	89	23	income	income	PROPN
taxlaw-2801	89	24	tax.12	tax.12	NOUN
taxlaw-2801	89	25	to	to	PART
taxlaw-2801	89	26	be	be	AUX
taxlaw-2801	89	27	a	a	DET
taxlaw-2801	89	28	bit	bit	NOUN
taxlaw-2801	89	29	more	more	ADV
taxlaw-2801	89	30	specific	specific	ADJ
taxlaw-2801	89	31	,	,	PUNCT
taxlaw-2801	89	32	in	in	ADP
taxlaw-2801	89	33	this	this	DET
taxlaw-2801	89	34	article	article	NOUN
taxlaw-2801	89	35	we	we	PRON
taxlaw-2801	89	36	suggest	suggest	VERB
taxlaw-2801	89	37	the	the	DET
taxlaw-2801	89	38	possibility	possibility	NOUN
taxlaw-2801	89	39	of	of	ADP
taxlaw-2801	89	40	shifting	shift	VERB
taxlaw-2801	89	41	from	from	ADP
taxlaw-2801	89	42	the	the	DET
taxlaw-2801	89	43	existing	exist	VERB
taxlaw-2801	89	44	income	income	NOUN
taxlaw-2801	89	45	tax	tax	NOUN
taxlaw-2801	89	46	regime	regime	NOUN
taxlaw-2801	89	47	,	,	PUNCT
taxlaw-2801	89	48	which	which	PRON
taxlaw-2801	89	49	currently	currently	ADV
taxlaw-2801	89	50	is	be	AUX
taxlaw-2801	89	51	characterized	characterize	VERB
taxlaw-2801	89	52	by	by	ADP
taxlaw-2801	89	53	a	a	DET
taxlaw-2801	89	54	large	large	ADJ
taxlaw-2801	89	55	degree	degree	NOUN
taxlaw-2801	89	56	of	of	ADP
taxlaw-2801	89	57	noncompliance	noncompliance	NOUN
taxlaw-2801	89	58	,	,	PUNCT
taxlaw-2801	89	59	to	to	ADP
taxlaw-2801	89	60	a	a	DET
taxlaw-2801	89	61	system	system	NOUN
taxlaw-2801	89	62	of	of	ADP
taxlaw-2801	89	63	presumptive	presumptive	ADJ
taxlaw-2801	89	64	taxation	taxation	NOUN
taxlaw-2801	89	65	of	of	ADP
taxlaw-2801	89	66	smb	smb	PROPN
taxlaw-2801	89	67	income	income	NOUN
taxlaw-2801	89	68	.	.	PUNCT
taxlaw-2801	90	1	a	a	DET
taxlaw-2801	90	2	presumptive	presumptive	ADJ
taxlaw-2801	90	3	tax	tax	NOUN
taxlaw-2801	90	4	imposes	impose	VERB
taxlaw-2801	90	5	a	a	DET
taxlaw-2801	90	6	levy	levy	NOUN
taxlaw-2801	90	7	on	on	ADP
taxlaw-2801	90	8	one	one	NUM
taxlaw-2801	90	9	thing	thing	NOUN
taxlaw-2801	90	10	as	as	ADP
taxlaw-2801	90	11	a	a	DET
taxlaw-2801	90	12	proxy	proxy	NOUN
taxlaw-2801	90	13	for	for	ADP
taxlaw-2801	90	14	(	(	PUNCT
taxlaw-2801	90	15	or	or	CCONJ
taxlaw-2801	90	16	rough	rough	ADJ
taxlaw-2801	90	17	approximation	approximation	NOUN
taxlaw-2801	90	18	of	of	ADP
taxlaw-2801	90	19	)	)	PUNCT
taxlaw-2801	90	20	another	another	DET
taxlaw-2801	90	21	thing	thing	NOUN
taxlaw-2801	90	22	.	.	PUNCT
taxlaw-2801	91	1	for	for	ADP
taxlaw-2801	91	2	example	example	NOUN
taxlaw-2801	91	3	,	,	PUNCT
taxlaw-2801	91	4	a	a	DET
taxlaw-2801	91	5	tax	tax	NOUN
taxlaw-2801	91	6	on	on	ADP
taxlaw-2801	91	7	some	some	DET
taxlaw-2801	91	8	percentage	percentage	NOUN
taxlaw-2801	91	9	of	of	ADP
taxlaw-2801	91	10	a	a	DET
taxlaw-2801	91	11	business	business	NOUN
taxlaw-2801	91	12	’s	’s	PART
taxlaw-2801	91	13	gross	gross	ADJ
taxlaw-2801	91	14	receipts	receipt	NOUN
taxlaw-2801	91	15	or	or	CCONJ
taxlaw-2801	91	16	its	its	PRON
taxlaw-2801	91	17	asset	asset	NOUN
taxlaw-2801	91	18	values	value	NOUN
taxlaw-2801	91	19	rather	rather	ADV
taxlaw-2801	91	20	than	than	ADP
taxlaw-2801	91	21	on	on	ADP
taxlaw-2801	91	22	a	a	DET
taxlaw-2801	91	23	precise	precise	ADJ
taxlaw-2801	91	24	measure	measure	NOUN
taxlaw-2801	91	25	of	of	ADP
taxlaw-2801	91	26	income	income	NOUN
taxlaw-2801	91	27	might	might	AUX
taxlaw-2801	91	28	be	be	AUX
taxlaw-2801	91	29	considered	consider	VERB
taxlaw-2801	91	30	a	a	DET
taxlaw-2801	91	31	rough	rough	ADJ
taxlaw-2801	91	32	proxy	proxy	NOUN
taxlaw-2801	91	33	it	it	PRON
taxlaw-2801	91	34	is	be	AUX
taxlaw-2801	91	35	the	the	DET
taxlaw-2801	91	36	aim	aim	NOUN
taxlaw-2801	91	37	of	of	ADP
taxlaw-2801	91	38	this	this	DET
taxlaw-2801	91	39	article	article	NOUN
taxlaw-2801	91	40	to	to	PART
taxlaw-2801	91	41	remedy	remedy	VERB
taxlaw-2801	91	42	that	that	DET
taxlaw-2801	91	43	omission	omission	NOUN
taxlaw-2801	91	44	,	,	PUNCT
taxlaw-2801	91	45	to	to	PART
taxlaw-2801	91	46	focus	focus	VERB
taxlaw-2801	91	47	scholarly	scholarly	ADJ
taxlaw-2801	91	48	attention	attention	NOUN
taxlaw-2801	91	49	on	on	ADP
taxlaw-2801	91	50	the	the	DET
taxlaw-2801	91	51	problem	problem	NOUN
taxlaw-2801	91	52	of	of	ADP
taxlaw-2801	91	53	smb	smb	PROPN
taxlaw-2801	91	54	tax	tax	NOUN
taxlaw-2801	91	55	noncompliance	noncompliance	NOUN
taxlaw-2801	91	56	in	in	ADP
taxlaw-2801	91	57	the	the	DET
taxlaw-2801	91	58	united	united	PROPN
taxlaw-2801	91	59	states	states	PROPN
taxlaw-2801	91	60	,	,	PUNCT
taxlaw-2801	91	61	and	and	CCONJ
taxlaw-2801	91	62	to	to	PART
taxlaw-2801	91	63	explore	explore	VERB
taxlaw-2801	91	64	some	some	DET
taxlaw-2801	91	65	new	new	ADJ
taxlaw-2801	91	66	,	,	PUNCT
taxlaw-2801	91	67	potentially	potentially	ADV
taxlaw-2801	91	68	radical	radical	ADJ
taxlaw-2801	91	69	solutions	solution	NOUN
taxlaw-2801	91	70	.	.	PUNCT
taxlaw-2801	92	1	10	10	NUM
taxlaw-2801	92	2	by	by	ADP
taxlaw-2801	92	3	tax	tax	NOUN
taxlaw-2801	92	4	“	"	PUNCT
taxlaw-2801	92	5	evasion	evasion	NOUN
taxlaw-2801	92	6	”	"	PUNCT
taxlaw-2801	92	7	we	we	PRON
taxlaw-2801	92	8	mean	mean	VERB
taxlaw-2801	92	9	intentional	intentional	ADJ
taxlaw-2801	92	10	noncompliance	noncompliance	NOUN
taxlaw-2801	92	11	with	with	ADP
taxlaw-2801	92	12	the	the	DET
taxlaw-2801	92	13	tax	tax	NOUN
taxlaw-2801	92	14	laws	law	NOUN
taxlaw-2801	92	15	:	:	PUNCT
taxlaw-2801	92	16	the	the	DET
taxlaw-2801	92	17	taking	taking	NOUN
taxlaw-2801	92	18	of	of	ADP
taxlaw-2801	92	19	tax	tax	NOUN
taxlaw-2801	92	20	positions	position	NOUN
taxlaw-2801	92	21	that	that	SCONJ
taxlaw-2801	92	22	the	the	DET
taxlaw-2801	92	23	taxpayer	taxpayer	NOUN
taxlaw-2801	92	24	knows	know	VERB
taxlaw-2801	92	25	(	(	PUNCT
taxlaw-2801	92	26	or	or	CCONJ
taxlaw-2801	92	27	should	should	AUX
taxlaw-2801	92	28	know	know	VERB
taxlaw-2801	92	29	)	)	PUNCT
taxlaw-2801	92	30	is	be	AUX
taxlaw-2801	92	31	clearly	clearly	ADV
taxlaw-2801	92	32	prohibited	prohibit	VERB
taxlaw-2801	92	33	by	by	ADP
taxlaw-2801	92	34	law	law	NOUN
taxlaw-2801	92	35	.	.	PUNCT
taxlaw-2801	93	1	the	the	DET
taxlaw-2801	93	2	more	more	ADV
taxlaw-2801	93	3	general	general	ADJ
taxlaw-2801	93	4	term	term	NOUN
taxlaw-2801	93	5	“	"	PUNCT
taxlaw-2801	93	6	noncompliance	noncompliance	NOUN
taxlaw-2801	93	7	,	,	PUNCT
taxlaw-2801	93	8	”	"	PUNCT
taxlaw-2801	93	9	by	by	ADP
taxlaw-2801	93	10	which	which	PRON
taxlaw-2801	93	11	we	we	PRON
taxlaw-2801	93	12	mean	mean	VERB
taxlaw-2801	93	13	a	a	DET
taxlaw-2801	93	14	tax	tax	NOUN
taxlaw-2801	93	15	position	position	NOUN
taxlaw-2801	93	16	that	that	SCONJ
taxlaw-2801	93	17	an	an	DET
taxlaw-2801	93	18	objective	objective	ADJ
taxlaw-2801	93	19	tax	tax	NOUN
taxlaw-2801	93	20	expert	expert	NOUN
taxlaw-2801	93	21	(	(	PUNCT
taxlaw-2801	93	22	say	say	INTJ
taxlaw-2801	93	23	,	,	PUNCT
taxlaw-2801	93	24	a	a	DET
taxlaw-2801	93	25	court	court	NOUN
taxlaw-2801	93	26	ruling	ruling	NOUN
taxlaw-2801	93	27	on	on	ADP
taxlaw-2801	93	28	the	the	DET
taxlaw-2801	93	29	position	position	NOUN
taxlaw-2801	93	30	)	)	PUNCT
taxlaw-2801	93	31	would	would	AUX
taxlaw-2801	93	32	say	say	VERB
taxlaw-2801	93	33	is	be	AUX
taxlaw-2801	93	34	in	in	ADP
taxlaw-2801	93	35	violation	violation	NOUN
taxlaw-2801	93	36	of	of	ADP
taxlaw-2801	93	37	the	the	DET
taxlaw-2801	93	38	tax	tax	NOUN
taxlaw-2801	93	39	laws	law	NOUN
taxlaw-2801	93	40	,	,	PUNCT
taxlaw-2801	93	41	includes	include	VERB
taxlaw-2801	93	42	evasion	evasion	NOUN
taxlaw-2801	93	43	but	but	CCONJ
taxlaw-2801	93	44	also	also	ADV
taxlaw-2801	93	45	includes	include	VERB
taxlaw-2801	93	46	lots	lot	NOUN
taxlaw-2801	93	47	of	of	ADP
taxlaw-2801	93	48	tax	tax	NOUN
taxlaw-2801	93	49	positions	position	NOUN
taxlaw-2801	93	50	that	that	PRON
taxlaw-2801	93	51	are	be	AUX
taxlaw-2801	93	52	not	not	PART
taxlaw-2801	93	53	evasion	evasion	NOUN
taxlaw-2801	93	54	.	.	PUNCT
taxlaw-2801	94	1	that	that	PRON
taxlaw-2801	94	2	is	is	ADV
taxlaw-2801	94	3	,	,	PUNCT
taxlaw-2801	94	4	given	give	VERB
taxlaw-2801	94	5	the	the	DET
taxlaw-2801	94	6	large	large	ADJ
taxlaw-2801	94	7	degree	degree	NOUN
taxlaw-2801	94	8	of	of	ADP
taxlaw-2801	94	9	substantive	substantive	ADJ
taxlaw-2801	94	10	uncertainty	uncertainty	NOUN
taxlaw-2801	94	11	in	in	ADP
taxlaw-2801	94	12	the	the	DET
taxlaw-2801	94	13	tax	tax	NOUN
taxlaw-2801	94	14	laws	law	NOUN
taxlaw-2801	94	15	,	,	PUNCT
taxlaw-2801	94	16	it	it	PRON
taxlaw-2801	94	17	is	be	AUX
taxlaw-2801	94	18	often	often	ADV
taxlaw-2801	94	19	the	the	DET
taxlaw-2801	94	20	case	case	NOUN
taxlaw-2801	94	21	that	that	SCONJ
taxlaw-2801	94	22	taxpayers	taxpayer	NOUN
taxlaw-2801	94	23	will	will	AUX
taxlaw-2801	94	24	take	take	VERB
taxlaw-2801	94	25	positions	position	NOUN
taxlaw-2801	94	26	that	that	PRON
taxlaw-2801	94	27	are	be	AUX
taxlaw-2801	94	28	not	not	PART
taxlaw-2801	94	29	clearly	clearly	ADV
taxlaw-2801	94	30	illegal	illegal	ADJ
taxlaw-2801	94	31	(	(	PUNCT
taxlaw-2801	94	32	that	that	PRON
taxlaw-2801	94	33	are	be	AUX
taxlaw-2801	94	34	not	not	PART
taxlaw-2801	94	35	evasion	evasion	NOUN
taxlaw-2801	94	36	)	)	PUNCT
taxlaw-2801	94	37	but	but	CCONJ
taxlaw-2801	94	38	that	that	SCONJ
taxlaw-2801	94	39	,	,	PUNCT
taxlaw-2801	94	40	if	if	SCONJ
taxlaw-2801	94	41	detected	detect	VERB
taxlaw-2801	94	42	and	and	CCONJ
taxlaw-2801	94	43	ruled	rule	VERB
taxlaw-2801	94	44	on	on	ADP
taxlaw-2801	94	45	by	by	ADP
taxlaw-2801	94	46	a	a	DET
taxlaw-2801	94	47	court	court	NOUN
taxlaw-2801	94	48	,	,	PUNCT
taxlaw-2801	94	49	would	would	AUX
taxlaw-2801	94	50	be	be	AUX
taxlaw-2801	94	51	found	find	VERB
taxlaw-2801	94	52	to	to	PART
taxlaw-2801	94	53	be	be	AUX
taxlaw-2801	94	54	examples	example	NOUN
taxlaw-2801	94	55	of	of	ADP
taxlaw-2801	94	56	noncompliance	noncompliance	NOUN
taxlaw-2801	94	57	.	.	PUNCT
taxlaw-2801	95	1	thus	thus	ADV
taxlaw-2801	95	2	,	,	PUNCT
taxlaw-2801	95	3	noncompliance	noncompliance	NOUN
taxlaw-2801	95	4	includes	include	VERB
taxlaw-2801	95	5	taking	take	VERB
taxlaw-2801	95	6	tax	tax	NOUN
taxlaw-2801	95	7	positions	position	NOUN
taxlaw-2801	95	8	that	that	PRON
taxlaw-2801	95	9	turn	turn	VERB
taxlaw-2801	95	10	out	out	ADP
taxlaw-2801	95	11	,	,	PUNCT
taxlaw-2801	95	12	when	when	SCONJ
taxlaw-2801	95	13	the	the	DET
taxlaw-2801	95	14	rules	rule	NOUN
taxlaw-2801	95	15	are	be	AUX
taxlaw-2801	95	16	applied	apply	VERB
taxlaw-2801	95	17	correctly	correctly	ADV
taxlaw-2801	95	18	,	,	PUNCT
taxlaw-2801	95	19	to	to	PART
taxlaw-2801	95	20	be	be	AUX
taxlaw-2801	95	21	unsupported	unsupported	ADJ
taxlaw-2801	95	22	by	by	ADP
taxlaw-2801	95	23	the	the	DET
taxlaw-2801	95	24	law	law	NOUN
taxlaw-2801	95	25	,	,	PUNCT
taxlaw-2801	95	26	even	even	ADV
taxlaw-2801	95	27	if	if	SCONJ
taxlaw-2801	95	28	this	this	PRON
taxlaw-2801	95	29	is	be	AUX
taxlaw-2801	95	30	not	not	PART
taxlaw-2801	95	31	the	the	DET
taxlaw-2801	95	32	taxpayer	taxpayer	NOUN
taxlaw-2801	95	33	’s	’s	PART
taxlaw-2801	95	34	intention	intention	NOUN
taxlaw-2801	95	35	.	.	PUNCT
taxlaw-2801	96	1	in	in	ADP
taxlaw-2801	96	2	defining	define	VERB
taxlaw-2801	96	3	the	the	DET
taxlaw-2801	96	4	tax	tax	NOUN
taxlaw-2801	96	5	gap	gap	NOUN
taxlaw-2801	96	6	,	,	PUNCT
taxlaw-2801	96	7	the	the	DET
taxlaw-2801	96	8	treasury	treasury	PROPN
taxlaw-2801	96	9	department	department	PROPN
taxlaw-2801	96	10	seems	seem	VERB
taxlaw-2801	96	11	to	to	PART
taxlaw-2801	96	12	be	be	AUX
taxlaw-2801	96	13	using	use	VERB
taxlaw-2801	96	14	a	a	DET
taxlaw-2801	96	15	concept	concept	NOUN
taxlaw-2801	96	16	of	of	ADP
taxlaw-2801	96	17	noncompliance	noncompliance	NOUN
taxlaw-2801	96	18	similar	similar	ADJ
taxlaw-2801	96	19	to	to	ADP
taxlaw-2801	96	20	the	the	DET
taxlaw-2801	96	21	one	one	NOUN
taxlaw-2801	96	22	just	just	ADV
taxlaw-2801	96	23	described	describe	VERB
taxlaw-2801	96	24	.	.	PUNCT
taxlaw-2801	97	1	of	of	ADP
taxlaw-2801	97	2	course	course	ADV
taxlaw-2801	97	3	,	,	PUNCT
taxlaw-2801	97	4	it	it	PRON
taxlaw-2801	97	5	is	be	AUX
taxlaw-2801	97	6	possible	possible	ADJ
taxlaw-2801	97	7	for	for	SCONJ
taxlaw-2801	97	8	taxpayers	taxpayer	NOUN
taxlaw-2801	97	9	to	to	PART
taxlaw-2801	97	10	take	take	VERB
taxlaw-2801	97	11	positions	position	NOUN
taxlaw-2801	97	12	that	that	PRON
taxlaw-2801	97	13	are	be	AUX
taxlaw-2801	97	14	not	not	PART
taxlaw-2801	97	15	clearly	clearly	ADV
taxlaw-2801	97	16	illegal	illegal	ADJ
taxlaw-2801	97	17	but	but	CCONJ
taxlaw-2801	97	18	that	that	PRON
taxlaw-2801	97	19	have	have	VERB
taxlaw-2801	97	20	a	a	DET
taxlaw-2801	97	21	small	small	ADJ
taxlaw-2801	97	22	chance	chance	NOUN
taxlaw-2801	97	23	of	of	ADP
taxlaw-2801	97	24	being	be	AUX
taxlaw-2801	97	25	upheld	uphold	VERB
taxlaw-2801	97	26	if	if	SCONJ
taxlaw-2801	97	27	reviewed	review	VERB
taxlaw-2801	97	28	.	.	PUNCT
taxlaw-2801	98	1	for	for	ADP
taxlaw-2801	98	2	a	a	DET
taxlaw-2801	98	3	general	general	ADJ
taxlaw-2801	98	4	discussion	discussion	NOUN
taxlaw-2801	98	5	of	of	ADP
taxlaw-2801	98	6	these	these	DET
taxlaw-2801	98	7	different	different	ADJ
taxlaw-2801	98	8	types	type	NOUN
taxlaw-2801	98	9	of	of	ADP
taxlaw-2801	98	10	noncompliance	noncompliance	NOUN
taxlaw-2801	98	11	,	,	PUNCT
taxlaw-2801	98	12	and	and	CCONJ
taxlaw-2801	98	13	how	how	SCONJ
taxlaw-2801	98	14	tax	tax	NOUN
taxlaw-2801	98	15	penalties	penalty	NOUN
taxlaw-2801	98	16	should	should	AUX
taxlaw-2801	98	17	be	be	AUX
taxlaw-2801	98	18	designed	design	VERB
taxlaw-2801	98	19	to	to	PART
taxlaw-2801	98	20	respond	respond	VERB
taxlaw-2801	98	21	to	to	ADP
taxlaw-2801	98	22	them	they	PRON
taxlaw-2801	98	23	,	,	PUNCT
taxlaw-2801	98	24	see	see	VERB
taxlaw-2801	98	25	kyle	kyle	PROPN
taxlaw-2801	98	26	d.	d.	PROPN
taxlaw-2801	98	27	logue	logue	PROPN
taxlaw-2801	98	28	,	,	PUNCT
taxlaw-2801	98	29	optimal	optimal	ADJ
taxlaw-2801	98	30	tax	tax	NOUN
taxlaw-2801	98	31	compliance	compliance	NOUN
taxlaw-2801	98	32	and	and	CCONJ
taxlaw-2801	98	33	penalties	penalty	NOUN
taxlaw-2801	98	34	when	when	SCONJ
taxlaw-2801	98	35	the	the	DET
taxlaw-2801	98	36	law	law	NOUN
taxlaw-2801	98	37	is	be	AUX
taxlaw-2801	98	38	uncertain	uncertain	ADJ
taxlaw-2801	98	39	,	,	PUNCT
taxlaw-2801	98	40	27	27	NUM
taxlaw-2801	98	41	va	va	NOUN
taxlaw-2801	98	42	.	.	PUNCT
taxlaw-2801	99	1	tax	tax	PROPN
taxlaw-2801	99	2	rev	rev	PROPN
taxlaw-2801	99	3	.	.	PROPN
taxlaw-2801	99	4	241	241	NUM
taxlaw-2801	99	5	(	(	PUNCT
taxlaw-2801	99	6	2007	2007	NUM
taxlaw-2801	99	7	)	)	PUNCT
taxlaw-2801	99	8	.	.	PUNCT
taxlaw-2801	100	1	11	11	NUM
taxlaw-2801	100	2	we	we	PRON
taxlaw-2801	100	3	define	define	VERB
taxlaw-2801	100	4	smbs	smb	NOUN
taxlaw-2801	100	5	more	more	ADV
taxlaw-2801	100	6	precisely	precisely	ADV
taxlaw-2801	100	7	below	below	ADV
taxlaw-2801	100	8	.	.	PUNCT
taxlaw-2801	101	1	12	12	NUM
taxlaw-2801	101	2	one	one	NUM
taxlaw-2801	101	3	important	important	ADJ
taxlaw-2801	101	4	exception	exception	NOUN
taxlaw-2801	101	5	to	to	ADP
taxlaw-2801	101	6	this	this	DET
taxlaw-2801	101	7	statement	statement	NOUN
taxlaw-2801	101	8	is	be	AUX
taxlaw-2801	101	9	susan	susan	PROPN
taxlaw-2801	101	10	cleary	cleary	PROPN
taxlaw-2801	101	11	morse	morse	PROPN
taxlaw-2801	101	12	,	,	PUNCT
taxlaw-2801	101	13	stewart	stewart	PROPN
taxlaw-2801	101	14	karlinsky	karlinsky	PROPN
taxlaw-2801	101	15	&	&	CCONJ
taxlaw-2801	101	16	joseph	joseph	PROPN
taxlaw-2801	101	17	bankman	bankman	PROPN
taxlaw-2801	101	18	,	,	PUNCT
taxlaw-2801	101	19	cash	cash	NOUN
taxlaw-2801	101	20	business	business	NOUN
taxlaw-2801	101	21	and	and	CCONJ
taxlaw-2801	101	22	tax	tax	NOUN
taxlaw-2801	101	23	evasion	evasion	NOUN
taxlaw-2801	101	24	,	,	PUNCT
taxlaw-2801	101	25	20	20	NUM
taxlaw-2801	101	26	stan	stan	NOUN
taxlaw-2801	101	27	.	.	PUNCT
taxlaw-2801	102	1	l.	l.	PROPN
taxlaw-2801	102	2	&	&	CCONJ
taxlaw-2801	102	3	pol’y	pol’y	NOUN
taxlaw-2801	102	4	rev	rev	VERB
taxlaw-2801	102	5	.	.	PROPN
taxlaw-2801	102	6	37	37	NUM
taxlaw-2801	102	7	(	(	PUNCT
taxlaw-2801	102	8	2009	2009	NUM
taxlaw-2801	102	9	)	)	PUNCT
taxlaw-2801	102	10	(	(	PUNCT
taxlaw-2801	102	11	reporting	report	VERB
taxlaw-2801	102	12	on	on	ADP
taxlaw-2801	102	13	a	a	DET
taxlaw-2801	102	14	series	series	NOUN
taxlaw-2801	102	15	of	of	ADP
taxlaw-2801	102	16	interviews	interview	NOUN
taxlaw-2801	102	17	with	with	ADP
taxlaw-2801	102	18	noncompliant	noncompliant	ADJ
taxlaw-2801	102	19	smb	smb	NOUN
taxlaw-2801	102	20	taxpayers	taxpayer	NOUN
taxlaw-2801	102	21	and	and	CCONJ
taxlaw-2801	102	22	their	their	PRON
taxlaw-2801	102	23	accountants	accountant	NOUN
taxlaw-2801	102	24	)	)	PUNCT
taxlaw-2801	102	25	.	.	PUNCT
taxlaw-2801	103	1	there	there	PRON
taxlaw-2801	103	2	has	have	AUX
taxlaw-2801	103	3	also	also	ADV
taxlaw-2801	103	4	been	be	AUX
taxlaw-2801	103	5	an	an	DET
taxlaw-2801	103	6	excellent	excellent	ADJ
taxlaw-2801	103	7	law	law	NOUN
taxlaw-2801	103	8	review	review	NOUN
taxlaw-2801	103	9	article	article	NOUN
taxlaw-2801	103	10	on	on	ADP
taxlaw-2801	103	11	smb	smb	PROPN
taxlaw-2801	103	12	(	(	PUNCT
taxlaw-2801	103	13	or	or	CCONJ
taxlaw-2801	103	14	self	self	NOUN
taxlaw-2801	103	15	-	-	PUNCT
taxlaw-2801	103	16	employment	employment	NOUN
taxlaw-2801	103	17	)	)	PUNCT
taxlaw-2801	103	18	noncompliance	noncompliance	NOUN
taxlaw-2801	103	19	problem	problem	NOUN
taxlaw-2801	103	20	in	in	ADP
taxlaw-2801	103	21	other	other	ADJ
taxlaw-2801	103	22	countries	country	NOUN
taxlaw-2801	103	23	.	.	PUNCT
taxlaw-2801	104	1	piroska	piroska	VERB
taxlaw-2801	104	2	soos	soos	NOUN
taxlaw-2801	104	3	,	,	PUNCT
taxlaw-2801	104	4	self	self	NOUN
taxlaw-2801	104	5	-	-	PUNCT
taxlaw-2801	104	6	employment	employment	NOUN
taxlaw-2801	104	7	evasion	evasion	NOUN
taxlaw-2801	104	8	and	and	CCONJ
taxlaw-2801	104	9	tax	tax	NOUN
taxlaw-2801	104	10	withholding	withholding	NOUN
taxlaw-2801	104	11	:	:	PUNCT
taxlaw-2801	104	12	a	a	DET
taxlaw-2801	104	13	comparative	comparative	ADJ
taxlaw-2801	104	14	study	study	NOUN
taxlaw-2801	104	15	and	and	CCONJ
taxlaw-2801	104	16	analysis	analysis	NOUN
taxlaw-2801	104	17	of	of	ADP
taxlaw-2801	104	18	the	the	DET
taxlaw-2801	104	19	issues	issue	NOUN
taxlaw-2801	104	20	,	,	PUNCT
taxlaw-2801	104	21	24	24	NUM
taxlaw-2801	104	22	u.c	u.c	PROPN
taxlaw-2801	104	23	.	.	PROPN
taxlaw-2801	105	1	davis	davis	PROPN
taxlaw-2801	105	2	l.	l.	PROPN
taxlaw-2801	105	3	rev	rev	PROPN
taxlaw-2801	105	4	.	.	PROPN
taxlaw-2801	105	5	107	107	NUM
taxlaw-2801	105	6	(	(	PUNCT
taxlaw-2801	105	7	1991	1991	NUM
taxlaw-2801	105	8	)	)	PUNCT
taxlaw-2801	105	9	.	.	PUNCT
taxlaw-2801	106	1	104	104	NUM
taxlaw-2801	106	2	columbia	columbia	PROPN
taxlaw-2801	106	3	journal	journal	PROPN
taxlaw-2801	106	4	of	of	ADP
taxlaw-2801	106	5	tax	tax	NOUN
taxlaw-2801	106	6	law	law	NOUN
taxlaw-2801	106	7	[	[	X
taxlaw-2801	106	8	vol	vol	NOUN
taxlaw-2801	106	9	.	.	PUNCT
taxlaw-2801	106	10	2:100	2:100	NUM
taxlaw-2801	106	11	for	for	ADP
taxlaw-2801	106	12	a	a	DET
taxlaw-2801	106	13	business	business	NOUN
taxlaw-2801	106	14	income	income	NOUN
taxlaw-2801	106	15	tax	tax	NOUN
taxlaw-2801	106	16	.	.	PUNCT
taxlaw-2801	107	1	(	(	PUNCT
taxlaw-2801	107	2	and	and	CCONJ
taxlaw-2801	107	3	as	as	SCONJ
taxlaw-2801	107	4	we	we	PRON
taxlaw-2801	107	5	shall	shall	AUX
taxlaw-2801	107	6	see	see	VERB
taxlaw-2801	107	7	,	,	PUNCT
taxlaw-2801	107	8	some	some	DET
taxlaw-2801	107	9	countries	country	NOUN
taxlaw-2801	107	10	employ	employ	VERB
taxlaw-2801	107	11	some	some	DET
taxlaw-2801	107	12	version	version	NOUN
taxlaw-2801	107	13	of	of	ADP
taxlaw-2801	107	14	an	an	DET
taxlaw-2801	107	15	smb	smb	ADJ
taxlaw-2801	107	16	gross	gross	ADJ
taxlaw-2801	107	17	receipts	receipt	NOUN
taxlaw-2801	107	18	tax	tax	NOUN
taxlaw-2801	107	19	,	,	PUNCT
taxlaw-2801	107	20	and	and	CCONJ
taxlaw-2801	107	21	some	some	PRON
taxlaw-2801	107	22	use	use	VERB
taxlaw-2801	107	23	an	an	DET
taxlaw-2801	107	24	asset	asset	NOUN
taxlaw-2801	107	25	tax	tax	NOUN
taxlaw-2801	107	26	.	.	PUNCT
taxlaw-2801	107	27	)	)	PUNCT
taxlaw-2801	108	1	what	what	PRON
taxlaw-2801	108	2	distinguishes	distinguish	VERB
taxlaw-2801	108	3	a	a	DET
taxlaw-2801	108	4	presumptive	presumptive	ADJ
taxlaw-2801	108	5	income	income	NOUN
taxlaw-2801	108	6	tax	tax	NOUN
taxlaw-2801	108	7	for	for	ADP
taxlaw-2801	108	8	the	the	DET
taxlaw-2801	108	9	purposes	purpose	NOUN
taxlaw-2801	108	10	of	of	ADP
taxlaw-2801	108	11	our	our	PRON
taxlaw-2801	108	12	analysis	analysis	NOUN
taxlaw-2801	108	13	is	be	AUX
taxlaw-2801	108	14	that	that	SCONJ
taxlaw-2801	108	15	it	it	PRON
taxlaw-2801	108	16	attempts	attempt	VERB
taxlaw-2801	108	17	to	to	PART
taxlaw-2801	108	18	tax	tax	VERB
taxlaw-2801	108	19	income	income	NOUN
taxlaw-2801	108	20	in	in	ADP
taxlaw-2801	108	21	a	a	DET
taxlaw-2801	108	22	very	very	ADV
taxlaw-2801	108	23	rough	rough	ADJ
taxlaw-2801	108	24	way	way	NOUN
taxlaw-2801	108	25	,	,	PUNCT
taxlaw-2801	108	26	sacrificing	sacrifice	VERB
taxlaw-2801	108	27	accuracy	accuracy	NOUN
taxlaw-2801	108	28	of	of	ADP
taxlaw-2801	108	29	measurement	measurement	NOUN
taxlaw-2801	108	30	for	for	ADP
taxlaw-2801	108	31	a	a	DET
taxlaw-2801	108	32	reduction	reduction	NOUN
taxlaw-2801	108	33	of	of	ADP
taxlaw-2801	108	34	compliance	compliance	NOUN
taxlaw-2801	108	35	and	and	CCONJ
taxlaw-2801	108	36	enforcement	enforcement	NOUN
taxlaw-2801	108	37	costs	cost	NOUN
taxlaw-2801	108	38	.	.	PUNCT
taxlaw-2801	109	1	every	every	DET
taxlaw-2801	109	2	tax	tax	NOUN
taxlaw-2801	109	3	system	system	NOUN
taxlaw-2801	109	4	,	,	PUNCT
taxlaw-2801	109	5	of	of	ADP
taxlaw-2801	109	6	course	course	NOUN
taxlaw-2801	109	7	,	,	PUNCT
taxlaw-2801	109	8	trades	trade	VERB
taxlaw-2801	109	9	off	off	ADP
taxlaw-2801	109	10	accuracy	accuracy	NOUN
taxlaw-2801	109	11	for	for	ADP
taxlaw-2801	109	12	simplicity	simplicity	NOUN
taxlaw-2801	109	13	to	to	ADP
taxlaw-2801	109	14	some	some	DET
taxlaw-2801	109	15	degree.13	degree.13	NOUN
taxlaw-2801	109	16	and	and	CCONJ
taxlaw-2801	109	17	how	how	SCONJ
taxlaw-2801	109	18	much	much	ADJ
taxlaw-2801	109	19	of	of	ADP
taxlaw-2801	109	20	a	a	DET
taxlaw-2801	109	21	sacrifice	sacrifice	NOUN
taxlaw-2801	109	22	in	in	ADP
taxlaw-2801	109	23	accuracy	accuracy	NOUN
taxlaw-2801	109	24	is	be	AUX
taxlaw-2801	109	25	required	require	VERB
taxlaw-2801	109	26	depends	depend	VERB
taxlaw-2801	109	27	on	on	ADP
taxlaw-2801	109	28	the	the	DET
taxlaw-2801	109	29	context	context	NOUN
taxlaw-2801	109	30	.	.	PUNCT
taxlaw-2801	110	1	the	the	DET
taxlaw-2801	110	2	term	term	NOUN
taxlaw-2801	110	3	presumptive	presumptive	ADJ
taxlaw-2801	110	4	tax	tax	NOUN
taxlaw-2801	110	5	has	have	AUX
taxlaw-2801	110	6	traditionally	traditionally	ADV
taxlaw-2801	110	7	been	be	AUX
taxlaw-2801	110	8	used	use	VERB
taxlaw-2801	110	9	to	to	PART
taxlaw-2801	110	10	describe	describe	VERB
taxlaw-2801	110	11	tax	tax	NOUN
taxlaw-2801	110	12	regimes	regime	NOUN
taxlaw-2801	110	13	in	in	ADP
taxlaw-2801	110	14	environments	environment	NOUN
taxlaw-2801	110	15	in	in	ADP
taxlaw-2801	110	16	which	which	PRON
taxlaw-2801	110	17	administrative	administrative	ADJ
taxlaw-2801	110	18	/	/	SYM
taxlaw-2801	110	19	enforcement	enforcement	NOUN
taxlaw-2801	110	20	costs	cost	NOUN
taxlaw-2801	110	21	are	be	AUX
taxlaw-2801	110	22	unusually	unusually	ADV
taxlaw-2801	110	23	high	high	ADJ
taxlaw-2801	110	24	and	and	CCONJ
taxlaw-2801	110	25	therefore	therefore	ADV
taxlaw-2801	110	26	accuracy	accuracy	NOUN
taxlaw-2801	110	27	of	of	ADP
taxlaw-2801	110	28	income	income	NOUN
taxlaw-2801	110	29	measurement	measurement	NOUN
taxlaw-2801	110	30	is	be	AUX
taxlaw-2801	110	31	unusually	unusually	ADV
taxlaw-2801	110	32	expensive	expensive	ADJ
taxlaw-2801	110	33	.	.	PUNCT
taxlaw-2801	111	1	such	such	ADJ
taxlaw-2801	111	2	environments	environment	NOUN
taxlaw-2801	111	3	are	be	AUX
taxlaw-2801	111	4	often	often	ADV
taxlaw-2801	111	5	found	find	VERB
taxlaw-2801	111	6	in	in	ADP
taxlaw-2801	111	7	developing	develop	VERB
taxlaw-2801	111	8	countries	country	NOUN
taxlaw-2801	111	9	,	,	PUNCT
taxlaw-2801	111	10	where	where	SCONJ
taxlaw-2801	111	11	it	it	PRON
taxlaw-2801	111	12	is	be	AUX
taxlaw-2801	111	13	necessary	necessary	ADJ
taxlaw-2801	111	14	to	to	PART
taxlaw-2801	111	15	make	make	VERB
taxlaw-2801	111	16	unusually	unusually	ADV
taxlaw-2801	111	17	large	large	ADJ
taxlaw-2801	111	18	sacrifices	sacrifice	NOUN
taxlaw-2801	111	19	in	in	ADP
taxlaw-2801	111	20	income	income	NOUN
taxlaw-2801	111	21	-	-	PUNCT
taxlaw-2801	111	22	measurement	measurement	NOUN
taxlaw-2801	111	23	accuracy	accuracy	NOUN
taxlaw-2801	111	24	in	in	ADP
taxlaw-2801	111	25	order	order	NOUN
taxlaw-2801	111	26	to	to	PART
taxlaw-2801	111	27	be	be	AUX
taxlaw-2801	111	28	able	able	ADJ
taxlaw-2801	111	29	to	to	PART
taxlaw-2801	111	30	collect	collect	VERB
taxlaw-2801	111	31	any	any	DET
taxlaw-2801	111	32	taxes	taxis	NOUN
taxlaw-2801	111	33	at	at	ADP
taxlaw-2801	111	34	all.14	all.14	PROPN
taxlaw-2801	111	35	indeed	indeed	ADV
taxlaw-2801	111	36	,	,	PUNCT
taxlaw-2801	111	37	as	as	SCONJ
taxlaw-2801	111	38	one	one	NUM
taxlaw-2801	111	39	commentator	commentator	NOUN
taxlaw-2801	111	40	put	put	VERB
taxlaw-2801	111	41	it	it	PRON
taxlaw-2801	111	42	,	,	PUNCT
taxlaw-2801	111	43	“	"	PUNCT
taxlaw-2801	111	44	the	the	DET
taxlaw-2801	111	45	main	main	ADJ
taxlaw-2801	111	46	virtue	virtue	NOUN
taxlaw-2801	111	47	of	of	ADP
taxlaw-2801	111	48	presumptive	presumptive	ADJ
taxlaw-2801	111	49	taxation	taxation	NOUN
taxlaw-2801	111	50	is	be	AUX
taxlaw-2801	111	51	that	that	SCONJ
taxlaw-2801	111	52	it	it	PRON
taxlaw-2801	111	53	may	may	AUX
taxlaw-2801	111	54	be	be	AUX
taxlaw-2801	111	55	the	the	DET
taxlaw-2801	111	56	only	only	ADJ
taxlaw-2801	111	57	effective	effective	ADJ
taxlaw-2801	111	58	way	way	NOUN
taxlaw-2801	111	59	to	to	PART
taxlaw-2801	111	60	tax	tax	VERB
taxlaw-2801	111	61	small	small	ADJ
taxlaw-2801	111	62	businesses	business	NOUN
taxlaw-2801	111	63	in	in	ADP
taxlaw-2801	111	64	developing	develop	VERB
taxlaw-2801	111	65	countries	country	NOUN
taxlaw-2801	111	66	.	.	PUNCT
taxlaw-2801	112	1	”15	”15	NOUN
taxlaw-2801	112	2	this	this	DET
taxlaw-2801	112	3	observation	observation	NOUN
taxlaw-2801	112	4	may	may	AUX
taxlaw-2801	112	5	apply	apply	VERB
taxlaw-2801	112	6	to	to	ADP
taxlaw-2801	112	7	developed	develop	VERB
taxlaw-2801	112	8	countries	country	NOUN
taxlaw-2801	112	9	as	as	ADV
taxlaw-2801	112	10	well	well	ADV
taxlaw-2801	112	11	,	,	PUNCT
taxlaw-2801	112	12	or	or	CCONJ
taxlaw-2801	112	13	so	so	ADV
taxlaw-2801	112	14	we	we	PRON
taxlaw-2801	112	15	argue	argue	VERB
taxlaw-2801	112	16	.	.	PUNCT
taxlaw-2801	113	1	that	that	PRON
taxlaw-2801	113	2	is	is	ADV
taxlaw-2801	113	3	,	,	PUNCT
taxlaw-2801	113	4	given	give	VERB
taxlaw-2801	113	5	the	the	DET
taxlaw-2801	113	6	extremely	extremely	ADV
taxlaw-2801	113	7	high	high	ADJ
taxlaw-2801	113	8	enforcement	enforcement	NOUN
taxlaw-2801	113	9	costs	cost	NOUN
taxlaw-2801	113	10	associated	associate	VERB
taxlaw-2801	113	11	with	with	ADP
taxlaw-2801	113	12	a	a	DET
taxlaw-2801	113	13	tax	tax	NOUN
taxlaw-2801	113	14	on	on	ADP
taxlaw-2801	113	15	net	net	ADJ
taxlaw-2801	113	16	business	business	NOUN
taxlaw-2801	113	17	income	income	NOUN
taxlaw-2801	113	18	for	for	ADP
taxlaw-2801	113	19	smbs	smb	NOUN
taxlaw-2801	113	20	,	,	PUNCT
taxlaw-2801	113	21	this	this	DET
taxlaw-2801	113	22	article	article	NOUN
taxlaw-2801	113	23	argues	argue	VERB
taxlaw-2801	113	24	that	that	SCONJ
taxlaw-2801	113	25	the	the	DET
taxlaw-2801	113	26	most	most	ADV
taxlaw-2801	113	27	efficient	efficient	ADJ
taxlaw-2801	113	28	and	and	CCONJ
taxlaw-2801	113	29	distributively	distributively	ADV
taxlaw-2801	113	30	fair	fair	ADJ
taxlaw-2801	113	31	system	system	NOUN
taxlaw-2801	113	32	of	of	ADP
taxlaw-2801	113	33	smb	smb	PROPN
taxlaw-2801	113	34	taxation	taxation	NOUN
taxlaw-2801	113	35	may	may	AUX
taxlaw-2801	113	36	include	include	VERB
taxlaw-2801	113	37	some	some	DET
taxlaw-2801	113	38	form	form	NOUN
taxlaw-2801	113	39	of	of	ADP
taxlaw-2801	113	40	presumptive	presumptive	ADJ
taxlaw-2801	113	41	income	income	NOUN
taxlaw-2801	113	42	tax	tax	NOUN
taxlaw-2801	113	43	.	.	PUNCT
taxlaw-2801	114	1	put	put	VERB
taxlaw-2801	114	2	differently	differently	ADV
taxlaw-2801	114	3	,	,	PUNCT
taxlaw-2801	114	4	we	we	PRON
taxlaw-2801	114	5	suggest	suggest	VERB
taxlaw-2801	114	6	that	that	SCONJ
taxlaw-2801	114	7	when	when	SCONJ
taxlaw-2801	114	8	it	it	PRON
taxlaw-2801	114	9	comes	come	VERB
taxlaw-2801	114	10	to	to	ADP
taxlaw-2801	114	11	the	the	DET
taxlaw-2801	114	12	taxation	taxation	NOUN
taxlaw-2801	114	13	of	of	ADP
taxlaw-2801	114	14	smb	smb	PROPN
taxlaw-2801	114	15	income	income	NOUN
taxlaw-2801	114	16	,	,	PUNCT
taxlaw-2801	114	17	policymakers	policymaker	NOUN
taxlaw-2801	114	18	in	in	ADP
taxlaw-2801	114	19	developed	develop	VERB
taxlaw-2801	114	20	economies	economy	NOUN
taxlaw-2801	114	21	should	should	AUX
taxlaw-2801	114	22	consider	consider	VERB
taxlaw-2801	114	23	approaches	approach	NOUN
taxlaw-2801	114	24	that	that	PRON
taxlaw-2801	114	25	have	have	AUX
taxlaw-2801	114	26	been	be	AUX
taxlaw-2801	114	27	used	use	VERB
taxlaw-2801	114	28	successfully	successfully	ADV
taxlaw-2801	114	29	by	by	ADP
taxlaw-2801	114	30	governments	government	NOUN
taxlaw-2801	114	31	in	in	ADP
taxlaw-2801	114	32	developing	develop	VERB
taxlaw-2801	114	33	economies	economy	NOUN
taxlaw-2801	114	34	,	,	PUNCT
taxlaw-2801	114	35	where	where	SCONJ
taxlaw-2801	114	36	the	the	DET
taxlaw-2801	114	37	smb	smb	PROPN
taxlaw-2801	114	38	tax	tax	NOUN
taxlaw-2801	114	39	noncompliance	noncompliance	NOUN
taxlaw-2801	114	40	problems	problem	NOUN
taxlaw-2801	114	41	are	be	AUX
taxlaw-2801	114	42	even	even	ADV
taxlaw-2801	114	43	more	more	ADV
taxlaw-2801	114	44	severe	severe	ADJ
taxlaw-2801	114	45	.	.	PUNCT
taxlaw-2801	115	1	one	one	NUM
taxlaw-2801	115	2	type	type	NOUN
taxlaw-2801	115	3	of	of	ADP
taxlaw-2801	115	4	presumptive	presumptive	ADJ
taxlaw-2801	115	5	tax	tax	NOUN
taxlaw-2801	115	6	that	that	PRON
taxlaw-2801	115	7	we	we	PRON
taxlaw-2801	115	8	focus	focus	VERB
taxlaw-2801	115	9	on	on	ADP
taxlaw-2801	115	10	(	(	PUNCT
taxlaw-2801	115	11	but	but	CCONJ
taxlaw-2801	115	12	do	do	AUX
taxlaw-2801	115	13	not	not	PART
taxlaw-2801	115	14	go	go	VERB
taxlaw-2801	115	15	so	so	ADV
taxlaw-2801	115	16	far	far	ADV
taxlaw-2801	115	17	as	as	SCONJ
taxlaw-2801	115	18	to	to	PART
taxlaw-2801	115	19	endorse	endorse	VERB
taxlaw-2801	115	20	)	)	PUNCT
taxlaw-2801	115	21	would	would	AUX
taxlaw-2801	115	22	ground	ground	VERB
taxlaw-2801	115	23	smb	smb	NOUN
taxlaw-2801	115	24	tax	tax	NOUN
taxlaw-2801	115	25	liability	liability	NOUN
taxlaw-2801	115	26	on	on	ADP
taxlaw-2801	115	27	presumed	presume	VERB
taxlaw-2801	115	28	profits	profit	NOUN
taxlaw-2801	115	29	rather	rather	ADV
taxlaw-2801	115	30	than	than	ADP
taxlaw-2801	115	31	on	on	ADP
taxlaw-2801	115	32	actual	actual	ADJ
taxlaw-2801	115	33	profits	profit	NOUN
taxlaw-2801	115	34	.	.	PUNCT
taxlaw-2801	116	1	under	under	ADP
taxlaw-2801	116	2	one	one	NUM
taxlaw-2801	116	3	particular	particular	ADJ
taxlaw-2801	116	4	version	version	NOUN
taxlaw-2801	116	5	of	of	ADP
taxlaw-2801	116	6	such	such	DET
taxlaw-2801	116	7	a	a	DET
taxlaw-2801	116	8	system	system	NOUN
taxlaw-2801	116	9	,	,	PUNCT
taxlaw-2801	116	10	congress	congress	PROPN
taxlaw-2801	116	11	would	would	AUX
taxlaw-2801	116	12	develop	develop	VERB
taxlaw-2801	116	13	(	(	PUNCT
taxlaw-2801	116	14	or	or	CCONJ
taxlaw-2801	116	15	would	would	AUX
taxlaw-2801	116	16	delegate	delegate	VERB
taxlaw-2801	116	17	to	to	ADP
taxlaw-2801	116	18	the	the	DET
taxlaw-2801	116	19	treasury	treasury	PROPN
taxlaw-2801	116	20	department	department	PROPN
taxlaw-2801	116	21	the	the	DET
taxlaw-2801	116	22	task	task	NOUN
taxlaw-2801	116	23	of	of	ADP
taxlaw-2801	116	24	developing	develop	VERB
taxlaw-2801	116	25	)	)	PUNCT
taxlaw-2801	116	26	a	a	DET
taxlaw-2801	116	27	range	range	NOUN
taxlaw-2801	116	28	of	of	ADP
taxlaw-2801	116	29	“	"	PUNCT
taxlaw-2801	116	30	presumed	presume	VERB
taxlaw-2801	116	31	-	-	PUNCT
taxlaw-2801	116	32	profit	profit	NOUN
taxlaw-2801	116	33	ratios	ratio	NOUN
taxlaw-2801	116	34	”	"	PUNCT
taxlaw-2801	116	35	for	for	ADP
taxlaw-2801	116	36	particular	particular	ADJ
taxlaw-2801	116	37	categories	category	NOUN
taxlaw-2801	116	38	of	of	ADP
taxlaw-2801	116	39	businesses	business	NOUN
taxlaw-2801	116	40	.	.	PUNCT
taxlaw-2801	117	1	these	these	DET
taxlaw-2801	117	2	presumed	presume	VERB
taxlaw-2801	117	3	profit	profit	NOUN
taxlaw-2801	117	4	ratios	ratio	NOUN
taxlaw-2801	117	5	,	,	PUNCT
taxlaw-2801	117	6	which	which	PRON
taxlaw-2801	117	7	would	would	AUX
taxlaw-2801	117	8	be	be	AUX
taxlaw-2801	117	9	based	base	VERB
taxlaw-2801	117	10	on	on	ADP
taxlaw-2801	117	11	historical	historical	ADJ
taxlaw-2801	117	12	experience	experience	NOUN
taxlaw-2801	117	13	within	within	ADP
taxlaw-2801	117	14	those	those	DET
taxlaw-2801	117	15	lines	line	NOUN
taxlaw-2801	117	16	-	-	PUNCT
taxlaw-2801	117	17	of	of	ADP
taxlaw-2801	117	18	-	-	PUNCT
taxlaw-2801	117	19	business	business	NOUN
taxlaw-2801	117	20	,	,	PUNCT
taxlaw-2801	117	21	would	would	AUX
taxlaw-2801	117	22	be	be	AUX
taxlaw-2801	117	23	applied	apply	VERB
taxlaw-2801	117	24	to	to	ADP
taxlaw-2801	117	25	the	the	DET
taxlaw-2801	117	26	actual	actual	ADJ
taxlaw-2801	117	27	reported	report	VERB
taxlaw-2801	117	28	gross	gross	ADJ
taxlaw-2801	117	29	receipts	receipt	NOUN
taxlaw-2801	117	30	of	of	ADP
taxlaw-2801	117	31	smb	smb	PROPN
taxlaw-2801	117	32	taxpayers	taxpayer	NOUN
taxlaw-2801	117	33	.	.	PUNCT
taxlaw-2801	118	1	the	the	DET
taxlaw-2801	118	2	primary	primary	ADJ
taxlaw-2801	118	3	benefit	benefit	NOUN
taxlaw-2801	118	4	of	of	ADP
taxlaw-2801	118	5	such	such	DET
taxlaw-2801	118	6	a	a	DET
taxlaw-2801	118	7	“	"	PUNCT
taxlaw-2801	118	8	modified	modify	VERB
taxlaw-2801	118	9	gross	gross	ADJ
taxlaw-2801	118	10	receipts	receipt	NOUN
taxlaw-2801	118	11	”	"	PUNCT
taxlaw-2801	118	12	presumptive	presumptive	ADJ
taxlaw-2801	118	13	tax	tax	NOUN
taxlaw-2801	118	14	regime	regime	NOUN
taxlaw-2801	118	15	would	would	AUX
taxlaw-2801	118	16	be	be	AUX
taxlaw-2801	118	17	that	that	SCONJ
taxlaw-2801	118	18	it	it	PRON
taxlaw-2801	118	19	would	would	AUX
taxlaw-2801	118	20	dispense	dispense	VERB
taxlaw-2801	118	21	with	with	ADP
taxlaw-2801	118	22	the	the	DET
taxlaw-2801	118	23	need	need	NOUN
taxlaw-2801	118	24	to	to	PART
taxlaw-2801	118	25	evaluate	evaluate	VERB
taxlaw-2801	118	26	taxpayers	taxpayer	NOUN
taxlaw-2801	118	27	’	'	PUNCT
taxlaw-2801	118	28	individualized	individualized	ADJ
taxlaw-2801	118	29	(	(	PUNCT
taxlaw-2801	118	30	and	and	CCONJ
taxlaw-2801	118	31	easily	easily	ADV
taxlaw-2801	118	32	overstated	overstate	VERB
taxlaw-2801	118	33	)	)	PUNCT
taxlaw-2801	118	34	business	business	NOUN
taxlaw-2801	118	35	expense	expense	NOUN
taxlaw-2801	118	36	deductions	deduction	NOUN
taxlaw-2801	118	37	,	,	PUNCT
taxlaw-2801	118	38	as	as	SCONJ
taxlaw-2801	118	39	business	business	NOUN
taxlaw-2801	118	40	deductions	deduction	NOUN
taxlaw-2801	118	41	would	would	AUX
taxlaw-2801	118	42	not	not	PART
taxlaw-2801	118	43	be	be	AUX
taxlaw-2801	118	44	relevant	relevant	ADJ
taxlaw-2801	118	45	for	for	ADP
taxlaw-2801	118	46	the	the	DET
taxlaw-2801	118	47	definition	definition	NOUN
taxlaw-2801	118	48	of	of	ADP
taxlaw-2801	118	49	the	the	DET
taxlaw-2801	118	50	tax	tax	NOUN
taxlaw-2801	118	51	base	base	NOUN
taxlaw-2801	118	52	.	.	PUNCT
taxlaw-2801	119	1	this	this	DET
taxlaw-2801	119	2	change	change	NOUN
taxlaw-2801	119	3	would	would	AUX
taxlaw-2801	119	4	dramatically	dramatically	ADV
taxlaw-2801	119	5	reduce	reduce	VERB
taxlaw-2801	119	6	the	the	DET
taxlaw-2801	119	7	costs	cost	NOUN
taxlaw-2801	119	8	of	of	ADP
taxlaw-2801	119	9	13	13	NUM
taxlaw-2801	119	10	for	for	ADP
taxlaw-2801	119	11	early	early	ADJ
taxlaw-2801	119	12	statements	statement	NOUN
taxlaw-2801	119	13	by	by	ADP
taxlaw-2801	119	14	economists	economist	NOUN
taxlaw-2801	119	15	of	of	ADP
taxlaw-2801	119	16	the	the	DET
taxlaw-2801	119	17	accuracy	accuracy	NOUN
taxlaw-2801	119	18	-	-	PUNCT
taxlaw-2801	119	19	simplicity	simplicity	NOUN
taxlaw-2801	119	20	tradeoff	tradeoff	NOUN
taxlaw-2801	119	21	in	in	ADP
taxlaw-2801	119	22	the	the	DET
taxlaw-2801	119	23	tax	tax	NOUN
taxlaw-2801	119	24	context	context	NOUN
taxlaw-2801	119	25	,	,	PUNCT
taxlaw-2801	119	26	see	see	VERB
taxlaw-2801	119	27	joel	joel	PROPN
taxlaw-2801	119	28	slemrod	slemrod	PROPN
taxlaw-2801	119	29	&	&	CCONJ
taxlaw-2801	119	30	shlomo	shlomo	PROPN
taxlaw-2801	119	31	yitzhaki	yitzhaki	NOUN
taxlaw-2801	119	32	,	,	PUNCT
taxlaw-2801	119	33	analyzing	analyze	VERB
taxlaw-2801	119	34	the	the	DET
taxlaw-2801	119	35	standard	standard	ADJ
taxlaw-2801	119	36	deduction	deduction	NOUN
taxlaw-2801	119	37	as	as	ADP
taxlaw-2801	119	38	a	a	DET
taxlaw-2801	119	39	presumptive	presumptive	ADJ
taxlaw-2801	119	40	tax	tax	NOUN
taxlaw-2801	119	41	,	,	PUNCT
taxlaw-2801	119	42	1	1	NUM
taxlaw-2801	119	43	int’l	int’l	NUM
taxlaw-2801	119	44	tax	tax	NOUN
taxlaw-2801	119	45	&	&	CCONJ
taxlaw-2801	119	46	pub	pub	NOUN
taxlaw-2801	119	47	.	.	PUNCT
taxlaw-2801	120	1	fin	fin	NOUN
taxlaw-2801	120	2	.	.	PUNCT
taxlaw-2801	121	1	25	25	NUM
taxlaw-2801	121	2	,	,	PUNCT
taxlaw-2801	121	3	32	32	NUM
taxlaw-2801	121	4	(	(	PUNCT
taxlaw-2801	121	5	1994	1994	NUM
taxlaw-2801	121	6	)	)	PUNCT
taxlaw-2801	122	1	[	[	X
taxlaw-2801	122	2	hereinafter	hereinafter	NOUN
taxlaw-2801	122	3	slemorad	slemorad	PROPN
taxlaw-2801	122	4	&	&	CCONJ
taxlaw-2801	122	5	yitzhaki	yitzhaki	PROPN
taxlaw-2801	122	6	,	,	PUNCT
taxlaw-2801	122	7	standard	standard	ADJ
taxlaw-2801	122	8	deduction	deduction	NOUN
taxlaw-2801	122	9	]	]	PUNCT
taxlaw-2801	122	10	(	(	PUNCT
taxlaw-2801	122	11	“	"	PUNCT
taxlaw-2801	122	12	whether	whether	SCONJ
taxlaw-2801	122	13	it	it	PRON
taxlaw-2801	122	14	is	be	AUX
taxlaw-2801	122	15	explicit	explicit	ADJ
taxlaw-2801	122	16	or	or	CCONJ
taxlaw-2801	122	17	implicit	implicit	ADJ
taxlaw-2801	122	18	,	,	PUNCT
taxlaw-2801	122	19	all	all	DET
taxlaw-2801	122	20	tax	tax	NOUN
taxlaw-2801	122	21	systems	system	NOUN
taxlaw-2801	122	22	must	must	AUX
taxlaw-2801	122	23	trade	trade	VERB
taxlaw-2801	122	24	off	off	ADP
taxlaw-2801	122	25	the	the	DET
taxlaw-2801	122	26	accuracy	accuracy	NOUN
taxlaw-2801	122	27	of	of	ADP
taxlaw-2801	122	28	tax	tax	NOUN
taxlaw-2801	122	29	-	-	PUNCT
taxlaw-2801	122	30	base	base	NOUN
taxlaw-2801	122	31	measurement	measurement	NOUN
taxlaw-2801	122	32	against	against	ADP
taxlaw-2801	122	33	the	the	DET
taxlaw-2801	122	34	cost	cost	NOUN
taxlaw-2801	122	35	of	of	ADP
taxlaw-2801	122	36	that	that	DET
taxlaw-2801	122	37	measurement	measurement	NOUN
taxlaw-2801	122	38	.	.	PUNCT
taxlaw-2801	122	39	”	"	PUNCT
taxlaw-2801	122	40	)	)	PUNCT
taxlaw-2801	122	41	;	;	PUNCT
taxlaw-2801	122	42	and	and	CCONJ
taxlaw-2801	122	43	louis	louis	PROPN
taxlaw-2801	122	44	kaplow	kaplow	PROPN
taxlaw-2801	122	45	,	,	PUNCT
taxlaw-2801	122	46	the	the	DET
taxlaw-2801	122	47	standard	standard	ADJ
taxlaw-2801	122	48	deduction	deduction	NOUN
taxlaw-2801	122	49	and	and	CCONJ
taxlaw-2801	122	50	floors	floor	NOUN
taxlaw-2801	122	51	in	in	ADP
taxlaw-2801	122	52	the	the	DET
taxlaw-2801	122	53	income	income	NOUN
taxlaw-2801	122	54	tax	tax	NOUN
taxlaw-2801	122	55	,	,	PUNCT
taxlaw-2801	122	56	50	50	NUM
taxlaw-2801	122	57	tax	tax	NOUN
taxlaw-2801	122	58	l.	l.	PROPN
taxlaw-2801	122	59	rev	rev	PROPN
taxlaw-2801	122	60	.	.	PROPN
taxlaw-2801	122	61	1	1	NUM
taxlaw-2801	122	62	,	,	PUNCT
taxlaw-2801	122	63	2	2	NUM
taxlaw-2801	122	64	(	(	PUNCT
taxlaw-2801	122	65	1994	1994	NUM
taxlaw-2801	122	66	)	)	PUNCT
taxlaw-2801	122	67	(	(	PUNCT
taxlaw-2801	122	68	“	"	PUNCT
taxlaw-2801	122	69	such	such	ADJ
taxlaw-2801	122	70	limits	limit	NOUN
taxlaw-2801	122	71	,	,	PUNCT
taxlaw-2801	122	72	like	like	ADP
taxlaw-2801	122	73	the	the	DET
taxlaw-2801	122	74	standard	standard	ADJ
taxlaw-2801	122	75	deduction	deduction	NOUN
taxlaw-2801	122	76	,	,	PUNCT
taxlaw-2801	122	77	save	save	VERB
taxlaw-2801	122	78	compliance	compliance	NOUN
taxlaw-2801	122	79	and	and	CCONJ
taxlaw-2801	122	80	administrative	administrative	ADJ
taxlaw-2801	122	81	costs	cost	NOUN
taxlaw-2801	122	82	but	but	CCONJ
taxlaw-2801	122	83	sacrifice	sacrifice	VERB
taxlaw-2801	122	84	accurate	accurate	ADJ
taxlaw-2801	122	85	measurement	measurement	NOUN
taxlaw-2801	122	86	”	"	PUNCT
taxlaw-2801	122	87	)	)	PUNCT
taxlaw-2801	122	88	.	.	PUNCT
taxlaw-2801	123	1	for	for	ADP
taxlaw-2801	123	2	a	a	DET
taxlaw-2801	123	3	more	more	ADV
taxlaw-2801	123	4	general	general	ADJ
taxlaw-2801	123	5	treatment	treatment	NOUN
taxlaw-2801	123	6	of	of	ADP
taxlaw-2801	123	7	the	the	DET
taxlaw-2801	123	8	point	point	NOUN
taxlaw-2801	123	9	,	,	PUNCT
taxlaw-2801	123	10	see	see	VERB
taxlaw-2801	123	11	louis	louis	PROPN
taxlaw-2801	123	12	kaplow	kaplow	NOUN
taxlaw-2801	123	13	,	,	PUNCT
taxlaw-2801	123	14	how	how	SCONJ
taxlaw-2801	123	15	tax	tax	NOUN
taxlaw-2801	123	16	complexity	complexity	NOUN
taxlaw-2801	123	17	and	and	CCONJ
taxlaw-2801	123	18	enforcement	enforcement	NOUN
taxlaw-2801	123	19	affect	affect	VERB
taxlaw-2801	123	20	the	the	DET
taxlaw-2801	123	21	equity	equity	NOUN
taxlaw-2801	123	22	and	and	CCONJ
taxlaw-2801	123	23	efficiency	efficiency	NOUN
taxlaw-2801	123	24	of	of	ADP
taxlaw-2801	123	25	the	the	DET
taxlaw-2801	123	26	income	income	NOUN
taxlaw-2801	123	27	tax	tax	NOUN
taxlaw-2801	123	28	,	,	PUNCT
taxlaw-2801	124	1	49	49	NUM
taxlaw-2801	124	2	nat’l	nat’l	NOUN
taxlaw-2801	124	3	tax	tax	NOUN
taxlaw-2801	124	4	j.	j.	PROPN
taxlaw-2801	124	5	135	135	NUM
taxlaw-2801	124	6	(	(	PUNCT
taxlaw-2801	124	7	1996	1996	NUM
taxlaw-2801	124	8	)	)	PUNCT
taxlaw-2801	125	1	[	[	X
taxlaw-2801	125	2	hereinafter	hereinafter	NOUN
taxlaw-2801	125	3	kaplow	kaplow	NOUN
taxlaw-2801	125	4	,	,	PUNCT
taxlaw-2801	125	5	complexity	complexity	NOUN
taxlaw-2801	125	6	and	and	CCONJ
taxlaw-2801	125	7	enforcement	enforcement	NOUN
taxlaw-2801	125	8	]	]	PUNCT
taxlaw-2801	125	9	;	;	PUNCT
taxlaw-2801	125	10	and	and	CCONJ
taxlaw-2801	125	11	louis	louis	PROPN
taxlaw-2801	125	12	kaplow	kaplow	NOUN
taxlaw-2801	125	13	,	,	PUNCT
taxlaw-2801	125	14	accuracy	accuracy	NOUN
taxlaw-2801	125	15	and	and	CCONJ
taxlaw-2801	125	16	complexity	complexity	NOUN
taxlaw-2801	125	17	in	in	ADP
taxlaw-2801	125	18	the	the	DET
taxlaw-2801	125	19	income	income	NOUN
taxlaw-2801	125	20	tax	tax	NOUN
taxlaw-2801	125	21	,	,	PUNCT
taxlaw-2801	125	22	14	14	NUM
taxlaw-2801	125	23	j.	j.	PROPN
taxlaw-2801	125	24	l.	l.	PROPN
taxlaw-2801	125	25	econ	econ	PROPN
taxlaw-2801	125	26	.	.	PROPN
taxlaw-2801	125	27	&	&	CCONJ
taxlaw-2801	125	28	org	org	PROPN
taxlaw-2801	125	29	.	.	PROPN
taxlaw-2801	125	30	61	61	NUM
taxlaw-2801	125	31	(	(	PUNCT
taxlaw-2801	125	32	1998	1998	NUM
taxlaw-2801	125	33	)	)	PUNCT
taxlaw-2801	126	1	[	[	X
taxlaw-2801	126	2	hereinafter	hereinafter	NOUN
taxlaw-2801	126	3	kaplow	kaplow	NOUN
taxlaw-2801	126	4	,	,	PUNCT
taxlaw-2801	126	5	accuracy	accuracy	NOUN
taxlaw-2801	126	6	]	]	PUNCT
taxlaw-2801	126	7	.	.	PUNCT
taxlaw-2801	127	1	14	14	NUM
taxlaw-2801	127	2	e.g.	e.g.	ADV
taxlaw-2801	127	3	,	,	PUNCT
taxlaw-2801	127	4	joel	joel	PROPN
taxlaw-2801	127	5	slemrod	slemrod	PROPN
taxlaw-2801	127	6	&	&	CCONJ
taxlaw-2801	127	7	shlomo	shlomo	PROPN
taxlaw-2801	127	8	yitzhaki	yitzhaki	PROPN
taxlaw-2801	127	9	,	,	PUNCT
taxlaw-2801	127	10	tax	tax	NOUN
taxlaw-2801	127	11	avoidance	avoidance	NOUN
taxlaw-2801	127	12	,	,	PUNCT
taxlaw-2801	127	13	evasion	evasion	NOUN
taxlaw-2801	127	14	,	,	PUNCT
taxlaw-2801	127	15	and	and	CCONJ
taxlaw-2801	127	16	administration	administration	NOUN
taxlaw-2801	127	17	,	,	PUNCT
taxlaw-2801	127	18	3	3	NUM
taxlaw-2801	127	19	handbook	handbook	NOUN
taxlaw-2801	127	20	pub	pub	NOUN
taxlaw-2801	127	21	.	.	PUNCT
taxlaw-2801	128	1	econ	econ	PROPN
taxlaw-2801	128	2	.	.	PUNCT
taxlaw-2801	129	1	1423	1423	NUM
taxlaw-2801	129	2	,	,	PUNCT
taxlaw-2801	129	3	1456	1456	NUM
taxlaw-2801	129	4	(	(	PUNCT
taxlaw-2801	129	5	2002	2002	NUM
taxlaw-2801	129	6	)	)	PUNCT
taxlaw-2801	130	1	[	[	X
taxlaw-2801	130	2	hereinafter	hereinafter	NOUN
taxlaw-2801	130	3	slemord	slemord	NOUN
taxlaw-2801	130	4	and	and	CCONJ
taxlaw-2801	130	5	yitzhaki	yitzhaki	NOUN
taxlaw-2801	130	6	,	,	PUNCT
taxlaw-2801	130	7	tax	tax	NOUN
taxlaw-2801	130	8	avoidance	avoidance	NOUN
taxlaw-2801	130	9	]	]	PUNCT
taxlaw-2801	130	10	(	(	PUNCT
taxlaw-2801	130	11	noting	note	VERB
taxlaw-2801	130	12	that	that	SCONJ
taxlaw-2801	130	13	presumptive	presumptive	ADJ
taxlaw-2801	130	14	taxes	taxis	NOUN
taxlaw-2801	130	15	“	"	PUNCT
taxlaw-2801	130	16	are	be	AUX
taxlaw-2801	130	17	a	a	DET
taxlaw-2801	130	18	pervasive	pervasive	ADJ
taxlaw-2801	130	19	element	element	NOUN
taxlaw-2801	130	20	in	in	ADP
taxlaw-2801	130	21	the	the	DET
taxlaw-2801	130	22	tax	tax	NOUN
taxlaw-2801	130	23	systems	system	NOUN
taxlaw-2801	130	24	of	of	ADP
taxlaw-2801	130	25	many	many	ADJ
taxlaw-2801	130	26	developing	develop	VERB
taxlaw-2801	130	27	countries	country	NOUN
taxlaw-2801	130	28	”	"	PUNCT
taxlaw-2801	130	29	)	)	PUNCT
taxlaw-2801	130	30	.	.	PUNCT
taxlaw-2801	131	1	slemrod	slemrod	NOUN
taxlaw-2801	131	2	and	and	CCONJ
taxlaw-2801	131	3	yitzhaki	yitzhaki	NOUN
taxlaw-2801	131	4	observe	observe	VERB
taxlaw-2801	131	5	that	that	SCONJ
taxlaw-2801	131	6	“	"	PUNCT
taxlaw-2801	131	7	[	[	X
taxlaw-2801	131	8	t]his	t]his	ADP
taxlaw-2801	131	9	kind	kind	NOUN
taxlaw-2801	131	10	of	of	ADP
taxlaw-2801	131	11	tax	tax	NOUN
taxlaw-2801	131	12	makes	make	VERB
taxlaw-2801	131	13	sense	sense	NOUN
taxlaw-2801	131	14	in	in	ADP
taxlaw-2801	131	15	cases	case	NOUN
taxlaw-2801	131	16	where	where	SCONJ
taxlaw-2801	131	17	the	the	DET
taxlaw-2801	131	18	otherwise	otherwise	ADV
taxlaw-2801	131	19	desirable	desirable	ADJ
taxlaw-2801	131	20	tax	tax	NOUN
taxlaw-2801	131	21	base	base	NOUN
taxlaw-2801	131	22	is	be	AUX
taxlaw-2801	131	23	difficult	difficult	ADJ
taxlaw-2801	131	24	for	for	SCONJ
taxlaw-2801	131	25	the	the	DET
taxlaw-2801	131	26	tax	tax	NOUN
taxlaw-2801	131	27	authorities	authority	NOUN
taxlaw-2801	131	28	to	to	PART
taxlaw-2801	131	29	measure	measure	VERB
taxlaw-2801	131	30	,	,	PUNCT
taxlaw-2801	131	31	verify	verify	VERB
taxlaw-2801	131	32	,	,	PUNCT
taxlaw-2801	131	33	and	and	CCONJ
taxlaw-2801	131	34	monitor	monitor	NOUN
taxlaw-2801	131	35	.	.	PUNCT
taxlaw-2801	131	36	”	"	PUNCT
taxlaw-2801	132	1	i	i	PRON
taxlaw-2801	132	2	d.	d.	PROPN
taxlaw-2801	132	3	15	15	NUM
taxlaw-2801	132	4	kenan	kenan	PROPN
taxlaw-2801	132	5	bulutoglu	bulutoglu	PROPN
taxlaw-2801	132	6	,	,	PUNCT
taxlaw-2801	132	7	presumptive	presumptive	ADJ
taxlaw-2801	132	8	taxation	taxation	NOUN
taxlaw-2801	132	9	,	,	PUNCT
taxlaw-2801	132	10	in	in	ADP
taxlaw-2801	132	11	imf	imf	PROPN
taxlaw-2801	132	12	fiscal	fiscal	PROPN
taxlaw-2801	132	13	affairs	affair	NOUN
taxlaw-2801	132	14	dep’t	dep’t	NOUN
taxlaw-2801	132	15	,	,	PUNCT
taxlaw-2801	132	16	tax	tax	NOUN
taxlaw-2801	132	17	policy	policy	NOUN
taxlaw-2801	132	18	handbook	handbook	NOUN
taxlaw-2801	132	19	(	(	PUNCT
taxlaw-2801	132	20	parthasarathi	parthasarathi	INTJ
taxlaw-2801	132	21	shome	shome	VERB
taxlaw-2801	132	22	ed	ed	NOUN
taxlaw-2801	132	23	.	.	PROPN
taxlaw-2801	132	24	,	,	PUNCT
taxlaw-2801	132	25	1995	1995	NUM
taxlaw-2801	132	26	)	)	PUNCT
taxlaw-2801	132	27	.	.	PUNCT
taxlaw-2801	133	1	2011	2011	NUM
taxlaw-2801	133	2	]	]	PUNCT
taxlaw-2801	133	3	narrowing	narrow	VERB
taxlaw-2801	133	4	the	the	DET
taxlaw-2801	133	5	tax	tax	NOUN
taxlaw-2801	133	6	gap	gap	NOUN
taxlaw-2801	133	7	through	through	ADP
taxlaw-2801	133	8	presumptive	presumptive	ADJ
taxlaw-2801	133	9	taxation	taxation	NOUN
taxlaw-2801	133	10	105	105	NUM
taxlaw-2801	133	11	enforcement	enforcement	NOUN
taxlaw-2801	133	12	.	.	PUNCT
taxlaw-2801	134	1	part	part	NOUN
taxlaw-2801	134	2	of	of	ADP
taxlaw-2801	134	3	the	the	DET
taxlaw-2801	134	4	administrative	administrative	ADJ
taxlaw-2801	134	5	-	-	PUNCT
taxlaw-2801	134	6	cost	cost	NOUN
taxlaw-2801	134	7	savings	saving	NOUN
taxlaw-2801	134	8	would	would	AUX
taxlaw-2801	134	9	come	come	VERB
taxlaw-2801	134	10	from	from	ADP
taxlaw-2801	134	11	an	an	DET
taxlaw-2801	134	12	expanded	expand	VERB
taxlaw-2801	134	13	use	use	NOUN
taxlaw-2801	134	14	of	of	ADP
taxlaw-2801	134	15	compulsory	compulsory	ADJ
taxlaw-2801	134	16	withholding	withholding	NOUN
taxlaw-2801	134	17	,	,	PUNCT
taxlaw-2801	134	18	which	which	PRON
taxlaw-2801	134	19	would	would	AUX
taxlaw-2801	134	20	include	include	VERB
taxlaw-2801	134	21	payments	payment	NOUN
taxlaw-2801	134	22	to	to	ADP
taxlaw-2801	134	23	independent	independent	ADJ
taxlaw-2801	134	24	contractors	contractor	NOUN
taxlaw-2801	134	25	as	as	ADV
taxlaw-2801	134	26	well	well	ADV
taxlaw-2801	134	27	as	as	ADP
taxlaw-2801	134	28	payments	payment	NOUN
taxlaw-2801	134	29	to	to	ADP
taxlaw-2801	134	30	other	other	ADJ
taxlaw-2801	134	31	smb	smb	NOUN
taxlaw-2801	134	32	taxpayers.16	taxpayers.16	PROPN
taxlaw-2801	134	33	the	the	DET
taxlaw-2801	134	34	beauty	beauty	NOUN
taxlaw-2801	134	35	of	of	ADP
taxlaw-2801	134	36	the	the	DET
taxlaw-2801	134	37	expanded	expand	VERB
taxlaw-2801	134	38	withholding	withholding	NOUN
taxlaw-2801	134	39	option	option	NOUN
taxlaw-2801	134	40	is	be	AUX
taxlaw-2801	134	41	that	that	SCONJ
taxlaw-2801	134	42	,	,	PUNCT
taxlaw-2801	134	43	by	by	ADP
taxlaw-2801	134	44	effectively	effectively	ADV
taxlaw-2801	134	45	making	make	VERB
taxlaw-2801	134	46	payers	payer	NOUN
taxlaw-2801	134	47	vicariously	vicariously	ADV
taxlaw-2801	134	48	responsible	responsible	ADJ
taxlaw-2801	134	49	for	for	ADP
taxlaw-2801	134	50	the	the	DET
taxlaw-2801	134	51	tax	tax	NOUN
taxlaw-2801	134	52	obligations	obligation	NOUN
taxlaw-2801	134	53	of	of	ADP
taxlaw-2801	134	54	the	the	DET
taxlaw-2801	134	55	smb	smb	NOUN
taxlaw-2801	134	56	payees	payee	NOUN
taxlaw-2801	134	57	,	,	PUNCT
taxlaw-2801	134	58	we	we	PRON
taxlaw-2801	134	59	actually	actually	ADV
taxlaw-2801	134	60	get	get	VERB
taxlaw-2801	134	61	closer	close	ADJ
taxlaw-2801	134	62	to	to	ADP
taxlaw-2801	134	63	the	the	DET
taxlaw-2801	134	64	social	social	ADJ
taxlaw-2801	134	65	optimum	optimum	NOUN
taxlaw-2801	134	66	,	,	PUNCT
taxlaw-2801	134	67	in	in	ADP
taxlaw-2801	134	68	terms	term	NOUN
taxlaw-2801	134	69	of	of	ADP
taxlaw-2801	134	70	efficiency	efficiency	NOUN
taxlaw-2801	134	71	and	and	CCONJ
taxlaw-2801	134	72	distribution.17	distribution.17	NOUN
taxlaw-2801	134	73	we	we	PRON
taxlaw-2801	134	74	should	should	AUX
taxlaw-2801	134	75	emphasize	emphasize	VERB
taxlaw-2801	134	76	here	here	ADV
taxlaw-2801	134	77	that	that	SCONJ
taxlaw-2801	134	78	the	the	DET
taxlaw-2801	134	79	presumptive	presumptive	ADJ
taxlaw-2801	134	80	-	-	PUNCT
taxlaw-2801	134	81	tax	tax	NOUN
taxlaw-2801	134	82	proposals	proposal	NOUN
taxlaw-2801	134	83	discussed	discuss	VERB
taxlaw-2801	134	84	in	in	ADP
taxlaw-2801	134	85	this	this	DET
taxlaw-2801	134	86	article	article	NOUN
taxlaw-2801	134	87	are	be	AUX
taxlaw-2801	134	88	directed	direct	VERB
taxlaw-2801	134	89	primarily	primarily	ADV
taxlaw-2801	134	90	at	at	ADP
taxlaw-2801	134	91	that	that	DET
taxlaw-2801	134	92	portion	portion	NOUN
taxlaw-2801	134	93	of	of	ADP
taxlaw-2801	134	94	the	the	DET
taxlaw-2801	134	95	u.s	u.s	PROPN
taxlaw-2801	134	96	.	.	PROPN
taxlaw-2801	134	97	smb	smb	PROPN
taxlaw-2801	134	98	noncompliance	noncompliance	PROPN
taxlaw-2801	134	99	problem	problem	NOUN
taxlaw-2801	134	100	that	that	PRON
taxlaw-2801	134	101	is	be	AUX
taxlaw-2801	134	102	attributable	attributable	ADJ
taxlaw-2801	134	103	to	to	ADP
taxlaw-2801	134	104	merchant	merchant	NOUN
taxlaw-2801	134	105	-	-	PUNCT
taxlaw-2801	134	106	to	to	ADP
taxlaw-2801	134	107	-	-	PUNCT
taxlaw-2801	134	108	merchant	merchant	NOUN
taxlaw-2801	134	109	transactions	transaction	NOUN
taxlaw-2801	134	110	–	–	PUNCT
taxlaw-2801	134	111	where	where	SCONJ
taxlaw-2801	134	112	one	one	NUM
taxlaw-2801	134	113	merchant	merchant	NOUN
taxlaw-2801	134	114	pays	pay	VERB
taxlaw-2801	134	115	another	another	DET
taxlaw-2801	134	116	merchant	merchant	NOUN
taxlaw-2801	134	117	(	(	PUNCT
taxlaw-2801	134	118	the	the	DET
taxlaw-2801	134	119	latter	latter	ADJ
taxlaw-2801	134	120	sometimes	sometimes	ADV
taxlaw-2801	134	121	being	be	AUX
taxlaw-2801	134	122	called	call	VERB
taxlaw-2801	134	123	the	the	DET
taxlaw-2801	134	124	independent	independent	ADJ
taxlaw-2801	134	125	contractor	contractor	NOUN
taxlaw-2801	134	126	)	)	PUNCT
taxlaw-2801	134	127	for	for	ADP
taxlaw-2801	134	128	services	service	NOUN
taxlaw-2801	134	129	or	or	CCONJ
taxlaw-2801	134	130	goods	good	NOUN
taxlaw-2801	134	131	.	.	PUNCT
taxlaw-2801	135	1	it	it	PRON
taxlaw-2801	135	2	is	be	AUX
taxlaw-2801	135	3	with	with	ADP
taxlaw-2801	135	4	respect	respect	NOUN
taxlaw-2801	135	5	to	to	ADP
taxlaw-2801	135	6	those	those	DET
taxlaw-2801	135	7	sorts	sort	NOUN
taxlaw-2801	135	8	of	of	ADP
taxlaw-2801	135	9	transactions	transaction	NOUN
taxlaw-2801	135	10	that	that	PRON
taxlaw-2801	135	11	the	the	DET
taxlaw-2801	135	12	use	use	NOUN
taxlaw-2801	135	13	of	of	ADP
taxlaw-2801	135	14	presumed	presume	VERB
taxlaw-2801	135	15	profit	profit	NOUN
taxlaw-2801	135	16	ratios	ratio	NOUN
taxlaw-2801	135	17	combined	combine	VERB
taxlaw-2801	135	18	with	with	ADP
taxlaw-2801	135	19	compulsory	compulsory	ADJ
taxlaw-2801	135	20	withholding	withholding	NOUN
taxlaw-2801	135	21	can	can	AUX
taxlaw-2801	135	22	provide	provide	VERB
taxlaw-2801	135	23	the	the	DET
taxlaw-2801	135	24	greatest	great	ADJ
taxlaw-2801	135	25	overall	overall	ADJ
taxlaw-2801	135	26	improvement	improvement	NOUN
taxlaw-2801	135	27	in	in	ADP
taxlaw-2801	135	28	compliance	compliance	NOUN
taxlaw-2801	135	29	-	-	PUNCT
taxlaw-2801	135	30	per	per	ADP
taxlaw-2801	135	31	-	-	PUNCT
taxlaw-2801	135	32	dollar	dollar	NOUN
taxlaw-2801	135	33	-	-	PUNCT
taxlaw-2801	135	34	of	of	ADP
taxlaw-2801	135	35	-	-	PUNCT
taxlaw-2801	135	36	administrative	administrative	ADJ
taxlaw-2801	135	37	-	-	PUNCT
taxlaw-2801	135	38	cost	cost	NOUN
taxlaw-2801	135	39	.	.	PUNCT
taxlaw-2801	136	1	in	in	ADP
taxlaw-2801	136	2	addition	addition	NOUN
taxlaw-2801	136	3	,	,	PUNCT
taxlaw-2801	136	4	our	our	PRON
taxlaw-2801	136	5	analysis	analysis	NOUN
taxlaw-2801	136	6	has	have	VERB
taxlaw-2801	136	7	relevance	relevance	NOUN
taxlaw-2801	136	8	to	to	ADP
taxlaw-2801	136	9	the	the	DET
taxlaw-2801	136	10	optimal	optimal	ADJ
taxlaw-2801	136	11	tax	tax	NOUN
taxlaw-2801	136	12	treatment	treatment	NOUN
taxlaw-2801	136	13	of	of	ADP
taxlaw-2801	136	14	merchant	merchant	NOUN
taxlaw-2801	136	15	-	-	PUNCT
taxlaw-2801	136	16	to	to	ADP
taxlaw-2801	136	17	-	-	PUNCT
taxlaw-2801	136	18	consumer	consumer	NOUN
taxlaw-2801	136	19	transactions	transaction	NOUN
taxlaw-2801	136	20	,	,	PUNCT
taxlaw-2801	136	21	insofar	insofar	ADV
taxlaw-2801	136	22	as	as	SCONJ
taxlaw-2801	136	23	those	those	DET
taxlaw-2801	136	24	transactions	transaction	NOUN
taxlaw-2801	136	25	involve	involve	VERB
taxlaw-2801	136	26	creditor	creditor	NOUN
taxlaw-2801	136	27	debit	debit	NOUN
taxlaw-2801	136	28	-	-	PUNCT
taxlaw-2801	136	29	card	card	NOUN
taxlaw-2801	136	30	purchases	purchase	NOUN
taxlaw-2801	136	31	.	.	PUNCT
taxlaw-2801	137	1	for	for	ADP
taxlaw-2801	137	2	such	such	ADJ
taxlaw-2801	137	3	transactions	transaction	NOUN
taxlaw-2801	137	4	,	,	PUNCT
taxlaw-2801	137	5	third	third	ADJ
taxlaw-2801	137	6	-	-	PUNCT
taxlaw-2801	137	7	party	party	NOUN
taxlaw-2801	137	8	(	(	PUNCT
taxlaw-2801	137	9	credit	credit	NOUN
taxlaw-2801	137	10	-	-	PUNCT
taxlaw-2801	137	11	card	card	NOUN
taxlaw-2801	137	12	-	-	PUNCT
taxlaw-2801	137	13	company	company	NOUN
taxlaw-2801	137	14	)	)	PUNCT
taxlaw-2801	137	15	reporting	report	VERB
taxlaw-2801	137	16	to	to	ADP
taxlaw-2801	137	17	the	the	DET
taxlaw-2801	137	18	irs	irs	PROPN
taxlaw-2801	137	19	would	would	AUX
taxlaw-2801	137	20	insure	insure	VERB
taxlaw-2801	137	21	that	that	SCONJ
taxlaw-2801	137	22	the	the	DET
taxlaw-2801	137	23	government	government	NOUN
taxlaw-2801	137	24	would	would	AUX
taxlaw-2801	137	25	have	have	VERB
taxlaw-2801	137	26	reliable	reliable	ADJ
taxlaw-2801	137	27	information	information	NOUN
taxlaw-2801	137	28	on	on	ADP
taxlaw-2801	137	29	at	at	ADV
taxlaw-2801	137	30	least	least	ADJ
taxlaw-2801	137	31	a	a	DET
taxlaw-2801	137	32	significant	significant	ADJ
taxlaw-2801	137	33	fraction	fraction	NOUN
taxlaw-2801	137	34	of	of	ADP
taxlaw-2801	137	35	the	the	DET
taxlaw-2801	137	36	smb	smb	PROPN
taxlaw-2801	137	37	taxpayer	taxpayer	NOUN
taxlaw-2801	137	38	gross	gross	ADJ
taxlaw-2801	137	39	receipts	receipt	NOUN
taxlaw-2801	137	40	.	.	PUNCT
taxlaw-2801	138	1	18	18	NUM
taxlaw-2801	138	2	16	16	NUM
taxlaw-2801	138	3	kyle	kyle	PROPN
taxlaw-2801	138	4	d.	d.	PROPN
taxlaw-2801	138	5	logue	logue	PROPN
taxlaw-2801	138	6	&	&	CCONJ
taxlaw-2801	138	7	joel	joel	PROPN
taxlaw-2801	138	8	slemrod	slemrod	PROPN
taxlaw-2801	138	9	,	,	PUNCT
taxlaw-2801	138	10	of	of	ADP
taxlaw-2801	138	11	coase	coase	PROPN
taxlaw-2801	138	12	,	,	PUNCT
taxlaw-2801	138	13	calabresi	calabresi	NOUN
taxlaw-2801	138	14	,	,	PUNCT
taxlaw-2801	138	15	and	and	CCONJ
taxlaw-2801	138	16	optimal	optimal	ADJ
taxlaw-2801	138	17	tax	tax	NOUN
taxlaw-2801	138	18	liability	liability	NOUN
taxlaw-2801	138	19	,	,	PUNCT
taxlaw-2801	138	20	63	63	NUM
taxlaw-2801	138	21	tax	tax	NOUN
taxlaw-2801	138	22	l.	l.	PROPN
taxlaw-2801	138	23	rev	rev	PROPN
taxlaw-2801	138	24	.	.	PROPN
taxlaw-2801	138	25	797	797	NUM
taxlaw-2801	138	26	(	(	PUNCT
taxlaw-2801	138	27	2010	2010	NUM
taxlaw-2801	138	28	)	)	PUNCT
taxlaw-2801	138	29	.	.	PUNCT
taxlaw-2801	139	1	with	with	ADP
taxlaw-2801	139	2	respect	respect	NOUN
taxlaw-2801	139	3	to	to	ADP
taxlaw-2801	139	4	cash	cash	NOUN
taxlaw-2801	139	5	transactions	transaction	NOUN
taxlaw-2801	139	6	,	,	PUNCT
taxlaw-2801	139	7	however	however	ADV
taxlaw-2801	139	8	,	,	PUNCT
taxlaw-2801	139	9	there	there	PRON
taxlaw-2801	139	10	is	be	VERB
taxlaw-2801	139	11	little	little	ADJ
taxlaw-2801	139	12	to	to	PART
taxlaw-2801	139	13	gain	gain	VERB
taxlaw-2801	139	14	(	(	PUNCT
taxlaw-2801	139	15	in	in	ADP
taxlaw-2801	139	16	terms	term	NOUN
taxlaw-2801	139	17	of	of	ADP
taxlaw-2801	139	18	improved	improved	ADJ
taxlaw-2801	139	19	enforcement	enforcement	NOUN
taxlaw-2801	139	20	per	per	ADP
taxlaw-2801	139	21	administrative	administrative	ADJ
taxlaw-2801	139	22	dollar	dollar	NOUN
taxlaw-2801	139	23	spent	spend	VERB
taxlaw-2801	139	24	)	)	PUNCT
taxlaw-2801	139	25	by	by	ADP
taxlaw-2801	139	26	imposing	impose	VERB
taxlaw-2801	139	27	a	a	DET
taxlaw-2801	139	28	presumed	presume	VERB
taxlaw-2801	139	29	-	-	PUNCT
taxlaw-2801	139	30	profit	profit	NOUN
taxlaw-2801	139	31	tax	tax	NOUN
taxlaw-2801	139	32	on	on	ADP
taxlaw-2801	139	33	reported	report	VERB
taxlaw-2801	139	34	gross	gross	ADJ
taxlaw-2801	139	35	receipts	receipt	NOUN
taxlaw-2801	139	36	.	.	PUNCT
taxlaw-2801	140	1	for	for	ADP
taxlaw-2801	140	2	one	one	NUM
taxlaw-2801	140	3	thing	thing	NOUN
taxlaw-2801	140	4	,	,	PUNCT
taxlaw-2801	140	5	in	in	ADP
taxlaw-2801	140	6	such	such	ADJ
taxlaw-2801	140	7	settings	setting	NOUN
taxlaw-2801	140	8	,	,	PUNCT
taxlaw-2801	140	9	the	the	DET
taxlaw-2801	140	10	merchants	merchant	NOUN
taxlaw-2801	140	11	receiving	receive	VERB
taxlaw-2801	140	12	payments	payment	NOUN
taxlaw-2801	140	13	from	from	ADP
taxlaw-2801	140	14	consumers	consumer	NOUN
taxlaw-2801	140	15	often	often	ADV
taxlaw-2801	140	16	simply	simply	ADV
taxlaw-2801	140	17	understate	understate	VERB
taxlaw-2801	140	18	their	their	PRON
taxlaw-2801	140	19	gross	gross	ADJ
taxlaw-2801	140	20	receipts	receipt	NOUN
taxlaw-2801	140	21	,	,	PUNCT
taxlaw-2801	140	22	which	which	PRON
taxlaw-2801	140	23	is	be	AUX
taxlaw-2801	140	24	a	a	DET
taxlaw-2801	140	25	problem	problem	NOUN
taxlaw-2801	140	26	that	that	PRON
taxlaw-2801	140	27	our	our	PRON
taxlaw-2801	140	28	modified	modify	VERB
taxlaw-2801	140	29	-	-	PUNCT
taxlaw-2801	140	30	gross	gross	ADJ
taxlaw-2801	140	31	-	-	PUNCT
taxlaw-2801	140	32	receipts	receipt	NOUN
taxlaw-2801	140	33	tax	tax	NOUN
taxlaw-2801	140	34	obviously	obviously	ADV
taxlaw-2801	140	35	can	can	AUX
taxlaw-2801	140	36	not	not	PART
taxlaw-2801	140	37	easily	easily	ADV
taxlaw-2801	140	38	address	address	VERB
taxlaw-2801	140	39	.	.	PUNCT
taxlaw-2801	141	1	although	although	SCONJ
taxlaw-2801	141	2	it	it	PRON
taxlaw-2801	141	3	is	be	AUX
taxlaw-2801	141	4	not	not	PART
taxlaw-2801	141	5	clear	clear	ADJ
taxlaw-2801	141	6	from	from	ADP
taxlaw-2801	141	7	the	the	DET
taxlaw-2801	141	8	existing	exist	VERB
taxlaw-2801	141	9	evidence	evidence	NOUN
taxlaw-2801	141	10	precisely	precisely	ADV
taxlaw-2801	141	11	what	what	DET
taxlaw-2801	141	12	fraction	fraction	NOUN
taxlaw-2801	141	13	of	of	ADP
taxlaw-2801	141	14	the	the	DET
taxlaw-2801	141	15	smb	smb	PROPN
taxlaw-2801	141	16	tax	tax	NOUN
taxlaw-2801	141	17	underpayment	underpayment	ADJ
taxlaw-2801	141	18	problem	problem	NOUN
taxlaw-2801	141	19	is	be	AUX
taxlaw-2801	141	20	attributable	attributable	ADJ
taxlaw-2801	141	21	to	to	ADP
taxlaw-2801	141	22	these	these	DET
taxlaw-2801	141	23	very	very	ADV
taxlaw-2801	141	24	small	small	ADJ
taxlaw-2801	141	25	merchant	merchant	NOUN
taxlaw-2801	141	26	-	-	PUNCT
taxlaw-2801	141	27	to	to	ADP
taxlaw-2801	141	28	-	-	PUNCT
taxlaw-2801	141	29	consumer	consumer	NOUN
taxlaw-2801	141	30	businesses	business	NOUN
taxlaw-2801	141	31	,	,	PUNCT
taxlaw-2801	141	32	many	many	ADJ
taxlaw-2801	141	33	tax	tax	NOUN
taxlaw-2801	141	34	commentators	commentator	NOUN
taxlaw-2801	141	35	believe	believe	VERB
taxlaw-2801	141	36	that	that	SCONJ
taxlaw-2801	141	37	it	it	PRON
taxlaw-2801	141	38	is	be	AUX
taxlaw-2801	141	39	the	the	DET
taxlaw-2801	141	40	dominant	dominant	ADJ
taxlaw-2801	141	41	source	source	NOUN
taxlaw-2801	141	42	of	of	ADP
taxlaw-2801	141	43	the	the	DET
taxlaw-2801	141	44	problem	problem	NOUN
taxlaw-2801	141	45	.	.	PUNCT
taxlaw-2801	142	1	we	we	PRON
taxlaw-2801	142	2	do	do	AUX
taxlaw-2801	142	3	discuss	discuss	VERB
taxlaw-2801	142	4	briefly	briefly	ADV
taxlaw-2801	142	5	how	how	SCONJ
taxlaw-2801	142	6	presumptive	presumptive	ADJ
taxlaw-2801	142	7	-	-	PUNCT
taxlaw-2801	142	8	tax	tax	NOUN
taxlaw-2801	142	9	principles	principle	NOUN
taxlaw-2801	142	10	might	might	AUX
taxlaw-2801	142	11	be	be	AUX
taxlaw-2801	142	12	used	use	VERB
taxlaw-2801	142	13	to	to	PART
taxlaw-2801	142	14	improve	improve	VERB
taxlaw-2801	142	15	compliance	compliance	NOUN
taxlaw-2801	142	16	in	in	ADP
taxlaw-2801	142	17	such	such	ADJ
taxlaw-2801	142	18	settings	setting	NOUN
taxlaw-2801	142	19	.	.	PUNCT
taxlaw-2801	143	1	moreover	moreover	ADV
taxlaw-2801	143	2	,	,	PUNCT
taxlaw-2801	143	3	we	we	PRON
taxlaw-2801	143	4	discuss	discuss	VERB
taxlaw-2801	143	5	one	one	NUM
taxlaw-2801	143	6	possible	possible	ADJ
taxlaw-2801	143	7	solution	solution	NOUN
taxlaw-2801	143	8	to	to	ADP
taxlaw-2801	143	9	the	the	DET
taxlaw-2801	143	10	problem	problem	NOUN
taxlaw-2801	143	11	of	of	ADP
taxlaw-2801	143	12	evasion	evasion	NOUN
taxlaw-2801	143	13	in	in	ADP
taxlaw-2801	143	14	cash	cash	NOUN
taxlaw-2801	143	15	transactions	transaction	NOUN
taxlaw-2801	143	16	that	that	PRON
taxlaw-2801	143	17	has	have	AUX
taxlaw-2801	143	18	been	be	AUX
taxlaw-2801	143	19	used	use	VERB
taxlaw-2801	143	20	in	in	ADP
taxlaw-2801	143	21	17	17	NUM
taxlaw-2801	143	22	our	our	PRON
taxlaw-2801	143	23	analysis	analysis	NOUN
taxlaw-2801	143	24	is	be	AUX
taxlaw-2801	143	25	entirely	entirely	ADV
taxlaw-2801	143	26	consistent	consistent	ADJ
taxlaw-2801	143	27	with	with	ADP
taxlaw-2801	143	28	,	,	PUNCT
taxlaw-2801	143	29	and	and	CCONJ
taxlaw-2801	143	30	borrows	borrow	VERB
taxlaw-2801	143	31	heavily	heavily	ADV
taxlaw-2801	143	32	from	from	ADP
taxlaw-2801	143	33	,	,	PUNCT
taxlaw-2801	143	34	the	the	DET
taxlaw-2801	143	35	part	part	NOUN
taxlaw-2801	143	36	of	of	ADP
taxlaw-2801	143	37	the	the	DET
taxlaw-2801	143	38	optimal	optimal	ADJ
taxlaw-2801	143	39	tax	tax	NOUN
taxlaw-2801	143	40	literature	literature	NOUN
taxlaw-2801	143	41	that	that	PRON
taxlaw-2801	143	42	addresses	address	VERB
taxlaw-2801	143	43	the	the	DET
taxlaw-2801	143	44	tradeoff	tradeoff	NOUN
taxlaw-2801	143	45	between	between	ADP
taxlaw-2801	143	46	accuracy	accuracy	NOUN
taxlaw-2801	143	47	and	and	CCONJ
taxlaw-2801	143	48	complexity	complexity	NOUN
taxlaw-2801	143	49	.	.	PUNCT
taxlaw-2801	144	1	see	see	VERB
taxlaw-2801	144	2	,	,	PUNCT
taxlaw-2801	144	3	e.g.	e.g.	ADV
taxlaw-2801	144	4	,	,	PUNCT
taxlaw-2801	144	5	nicholas	nichola	NOUN
taxlaw-2801	144	6	stern	stern	ADJ
taxlaw-2801	144	7	,	,	PUNCT
taxlaw-2801	144	8	optimum	optimum	ADJ
taxlaw-2801	144	9	taxes	taxis	NOUN
taxlaw-2801	144	10	with	with	ADP
taxlaw-2801	144	11	errors	error	NOUN
taxlaw-2801	144	12	in	in	ADP
taxlaw-2801	144	13	adminstration	adminstration	NOUN
taxlaw-2801	144	14	,	,	PUNCT
taxlaw-2801	144	15	17	17	NUM
taxlaw-2801	144	16	j.	j.	PROPN
taxlaw-2801	144	17	pub	pub	PROPN
taxlaw-2801	144	18	.	.	PUNCT
taxlaw-2801	145	1	econ	econ	PROPN
taxlaw-2801	145	2	.	.	PUNCT
taxlaw-2801	146	1	181	181	NUM
taxlaw-2801	146	2	(	(	PUNCT
taxlaw-2801	146	3	1982	1982	NUM
taxlaw-2801	146	4	)	)	PUNCT
taxlaw-2801	146	5	.	.	PUNCT
taxlaw-2801	147	1	the	the	DET
taxlaw-2801	147	2	article	article	NOUN
taxlaw-2801	147	3	owes	owe	VERB
taxlaw-2801	147	4	a	a	DET
taxlaw-2801	147	5	special	special	ADJ
taxlaw-2801	147	6	debt	debt	NOUN
taxlaw-2801	147	7	to	to	ADP
taxlaw-2801	147	8	the	the	DET
taxlaw-2801	147	9	work	work	NOUN
taxlaw-2801	147	10	of	of	ADP
taxlaw-2801	147	11	joel	joel	PROPN
taxlaw-2801	147	12	slemrod	slemrod	NOUN
taxlaw-2801	147	13	and	and	CCONJ
taxlaw-2801	147	14	shlomo	shlomo	NOUN
taxlaw-2801	147	15	yitzhaki	yitzhaki	NOUN
taxlaw-2801	147	16	on	on	ADP
taxlaw-2801	147	17	the	the	DET
taxlaw-2801	147	18	marginal	marginal	ADJ
taxlaw-2801	147	19	cost	cost	NOUN
taxlaw-2801	147	20	of	of	ADP
taxlaw-2801	147	21	funds	fund	NOUN
taxlaw-2801	147	22	in	in	ADP
taxlaw-2801	147	23	general	general	ADJ
taxlaw-2801	147	24	and	and	CCONJ
taxlaw-2801	147	25	on	on	ADP
taxlaw-2801	147	26	presumptive	presumptive	ADJ
taxlaw-2801	147	27	taxes	taxis	NOUN
taxlaw-2801	147	28	in	in	ADP
taxlaw-2801	147	29	particular	particular	ADJ
taxlaw-2801	147	30	,	,	PUNCT
taxlaw-2801	147	31	which	which	PRON
taxlaw-2801	147	32	is	be	AUX
taxlaw-2801	147	33	cited	cite	VERB
taxlaw-2801	147	34	throughout	throughout	ADP
taxlaw-2801	147	35	.	.	PUNCT
taxlaw-2801	148	1	a	a	DET
taxlaw-2801	148	2	seminal	seminal	ADJ
taxlaw-2801	148	3	paper	paper	NOUN
taxlaw-2801	148	4	on	on	ADP
taxlaw-2801	148	5	the	the	DET
taxlaw-2801	148	6	subject	subject	NOUN
taxlaw-2801	148	7	of	of	ADP
taxlaw-2801	148	8	the	the	DET
taxlaw-2801	148	9	efficiency	efficiency	NOUN
taxlaw-2801	148	10	and	and	CCONJ
taxlaw-2801	148	11	equity	equity	NOUN
taxlaw-2801	148	12	aspects	aspect	NOUN
taxlaw-2801	148	13	of	of	ADP
taxlaw-2801	148	14	presumptive	presumptive	ADJ
taxlaw-2801	148	15	taxation	taxation	NOUN
taxlaw-2801	148	16	is	be	AUX
taxlaw-2801	148	17	vito	vito	PROPN
taxlaw-2801	148	18	tanzi	tanzi	PROPN
taxlaw-2801	148	19	&	&	CCONJ
taxlaw-2801	148	20	milka	milka	PROPN
taxlaw-2801	148	21	casanegra	casanegra	PROPN
taxlaw-2801	148	22	de	de	PROPN
taxlaw-2801	148	23	jantscher	jantscher	PROPN
taxlaw-2801	148	24	,	,	PUNCT
taxlaw-2801	148	25	presumptive	presumptive	ADJ
taxlaw-2801	148	26	taxation	taxation	NOUN
taxlaw-2801	148	27	:	:	PUNCT
taxlaw-2801	148	28	administrative	administrative	ADJ
taxlaw-2801	148	29	,	,	PUNCT
taxlaw-2801	148	30	efficiency	efficiency	NOUN
taxlaw-2801	148	31	,	,	PUNCT
taxlaw-2801	148	32	and	and	CCONJ
taxlaw-2801	148	33	equity	equity	NOUN
taxlaw-2801	148	34	aspects	aspect	NOUN
taxlaw-2801	148	35	(	(	PUNCT
taxlaw-2801	148	36	imf	imf	PROPN
taxlaw-2801	148	37	,	,	PUNCT
taxlaw-2801	148	38	working	working	NOUN
taxlaw-2801	148	39	paper	paper	NOUN
taxlaw-2801	148	40	no	no	INTJ
taxlaw-2801	148	41	.	.	PUNCT
taxlaw-2801	149	1	87/54	87/54	NUM
taxlaw-2801	149	2	,	,	PUNCT
taxlaw-2801	149	3	1987	1987	NUM
taxlaw-2801	149	4	)	)	PUNCT
taxlaw-2801	149	5	.	.	PUNCT
taxlaw-2801	150	1	18	18	NUM
taxlaw-2801	150	2	third	third	ADJ
taxlaw-2801	150	3	-	-	PUNCT
taxlaw-2801	150	4	party	party	NOUN
taxlaw-2801	150	5	reporting	reporting	NOUN
taxlaw-2801	150	6	of	of	ADP
taxlaw-2801	150	7	electronic	electronic	ADJ
taxlaw-2801	150	8	transactions	transaction	NOUN
taxlaw-2801	150	9	has	have	AUX
taxlaw-2801	150	10	recently	recently	ADV
taxlaw-2801	150	11	been	be	AUX
taxlaw-2801	150	12	adopted	adopt	VERB
taxlaw-2801	150	13	in	in	ADP
taxlaw-2801	150	14	the	the	DET
taxlaw-2801	150	15	united	united	PROPN
taxlaw-2801	150	16	states	states	PROPN
taxlaw-2801	150	17	.	.	PUNCT
taxlaw-2801	151	1	the	the	DET
taxlaw-2801	151	2	housing	housing	NOUN
taxlaw-2801	151	3	and	and	CCONJ
taxlaw-2801	151	4	economic	economic	ADJ
taxlaw-2801	151	5	recovery	recovery	NOUN
taxlaw-2801	151	6	act	act	NOUN
taxlaw-2801	151	7	of	of	ADP
taxlaw-2801	151	8	2008	2008	NUM
taxlaw-2801	151	9	,	,	PUNCT
taxlaw-2801	151	10	pub	pub	NOUN
taxlaw-2801	151	11	.	.	PUNCT
taxlaw-2801	152	1	l.	l.	PROPN
taxlaw-2801	152	2	no	no	INTJ
taxlaw-2801	152	3	.	.	PROPN
taxlaw-2801	153	1	110	110	NUM
taxlaw-2801	153	2	-	-	SYM
taxlaw-2801	153	3	289	289	NUM
taxlaw-2801	153	4	,	,	PUNCT
taxlaw-2801	153	5	122	122	NUM
taxlaw-2801	153	6	stat	stat	NOUN
taxlaw-2801	153	7	.	.	PUNCT
taxlaw-2801	154	1	2654	2654	NUM
taxlaw-2801	154	2	,	,	PUNCT
taxlaw-2801	154	3	created	create	VERB
taxlaw-2801	154	4	26	26	NUM
taxlaw-2801	154	5	u.s.c	u.s.c	NOUN
taxlaw-2801	154	6	.	.	PUNCT
taxlaw-2801	155	1	§	§	PROPN
taxlaw-2801	155	2	6050w	6050w	NUM
taxlaw-2801	155	3	(	(	PUNCT
taxlaw-2801	155	4	2010	2010	NUM
taxlaw-2801	155	5	)	)	PUNCT
taxlaw-2801	155	6	(	(	PUNCT
taxlaw-2801	155	7	“	"	PUNCT
taxlaw-2801	155	8	returns	return	NOUN
taxlaw-2801	155	9	relating	relate	VERB
taxlaw-2801	155	10	to	to	ADP
taxlaw-2801	155	11	payments	payment	NOUN
taxlaw-2801	155	12	made	make	VERB
taxlaw-2801	155	13	in	in	ADP
taxlaw-2801	155	14	settlement	settlement	NOUN
taxlaw-2801	155	15	of	of	ADP
taxlaw-2801	155	16	payment	payment	NOUN
taxlaw-2801	155	17	card	card	NOUN
taxlaw-2801	155	18	and	and	CCONJ
taxlaw-2801	155	19	third	third	ADJ
taxlaw-2801	155	20	party	party	NOUN
taxlaw-2801	155	21	network	network	NOUN
taxlaw-2801	155	22	transactions	transaction	NOUN
taxlaw-2801	155	23	”	"	PUNCT
taxlaw-2801	155	24	)	)	PUNCT
taxlaw-2801	155	25	,	,	PUNCT
taxlaw-2801	155	26	which	which	PRON
taxlaw-2801	155	27	requires	require	VERB
taxlaw-2801	155	28	credit	credit	NOUN
taxlaw-2801	155	29	and	and	CCONJ
taxlaw-2801	155	30	debit	debit	NOUN
taxlaw-2801	155	31	card	card	NOUN
taxlaw-2801	155	32	companies	company	NOUN
taxlaw-2801	155	33	and	and	CCONJ
taxlaw-2801	155	34	other	other	ADJ
taxlaw-2801	155	35	“	"	PUNCT
taxlaw-2801	155	36	payment	payment	NOUN
taxlaw-2801	155	37	settlement	settlement	NOUN
taxlaw-2801	155	38	entities	entity	NOUN
taxlaw-2801	155	39	”	"	PUNCT
taxlaw-2801	155	40	to	to	PART
taxlaw-2801	155	41	file	file	VERB
taxlaw-2801	155	42	information	information	NOUN
taxlaw-2801	155	43	returns	return	NOUN
taxlaw-2801	155	44	with	with	ADP
taxlaw-2801	155	45	the	the	DET
taxlaw-2801	155	46	irs	irs	PROPN
taxlaw-2801	155	47	and	and	CCONJ
taxlaw-2801	155	48	the	the	DET
taxlaw-2801	155	49	merchant	merchant	NOUN
taxlaw-2801	155	50	.	.	PUNCT
taxlaw-2801	156	1	these	these	DET
taxlaw-2801	156	2	returns	return	NOUN
taxlaw-2801	156	3	are	be	AUX
taxlaw-2801	156	4	to	to	PART
taxlaw-2801	156	5	include	include	VERB
taxlaw-2801	156	6	the	the	DET
taxlaw-2801	156	7	merchant	merchant	NOUN
taxlaw-2801	156	8	's	's	PART
taxlaw-2801	156	9	name	name	NOUN
taxlaw-2801	156	10	,	,	PUNCT
taxlaw-2801	156	11	address	address	NOUN
taxlaw-2801	156	12	,	,	PUNCT
taxlaw-2801	156	13	taxpayer	taxpayer	NOUN
taxlaw-2801	156	14	identification	identification	NOUN
taxlaw-2801	156	15	number	number	NOUN
taxlaw-2801	156	16	,	,	PUNCT
taxlaw-2801	156	17	as	as	ADV
taxlaw-2801	156	18	well	well	ADV
taxlaw-2801	156	19	as	as	ADP
taxlaw-2801	156	20	the	the	DET
taxlaw-2801	156	21	gross	gross	ADJ
taxlaw-2801	156	22	amount	amount	NOUN
taxlaw-2801	156	23	of	of	ADP
taxlaw-2801	156	24	the	the	DET
taxlaw-2801	156	25	transactions	transaction	NOUN
taxlaw-2801	156	26	the	the	DET
taxlaw-2801	156	27	entity	entity	NOUN
taxlaw-2801	156	28	processed	process	VERB
taxlaw-2801	156	29	for	for	ADP
taxlaw-2801	156	30	the	the	DET
taxlaw-2801	156	31	merchant	merchant	NOUN
taxlaw-2801	156	32	.	.	PUNCT
taxlaw-2801	157	1	the	the	DET
taxlaw-2801	157	2	provision	provision	NOUN
taxlaw-2801	157	3	covers	cover	VERB
taxlaw-2801	157	4	not	not	PART
taxlaw-2801	157	5	only	only	ADV
taxlaw-2801	157	6	credit	credit	NOUN
taxlaw-2801	157	7	and	and	CCONJ
taxlaw-2801	157	8	debit	debit	VERB
taxlaw-2801	157	9	cards	card	NOUN
taxlaw-2801	157	10	but	but	CCONJ
taxlaw-2801	157	11	also	also	ADV
taxlaw-2801	157	12	thirdparty	thirdparty	NOUN
taxlaw-2801	157	13	payment	payment	NOUN
taxlaw-2801	157	14	networks	network	NOUN
taxlaw-2801	157	15	such	such	ADJ
taxlaw-2801	157	16	as	as	ADP
taxlaw-2801	157	17	online	online	ADJ
taxlaw-2801	157	18	payment	payment	NOUN
taxlaw-2801	157	19	systems	system	NOUN
taxlaw-2801	157	20	.	.	PUNCT
taxlaw-2801	158	1	morse	morse	PROPN
taxlaw-2801	158	2	,	,	PUNCT
taxlaw-2801	158	3	karlinsky	karlinsky	PROPN
taxlaw-2801	158	4	&	&	CCONJ
taxlaw-2801	158	5	bankman	bankman	PROPN
taxlaw-2801	158	6	,	,	PUNCT
taxlaw-2801	158	7	supra	supra	PROPN
taxlaw-2801	158	8	note	note	NOUN
taxlaw-2801	158	9	12	12	NUM
taxlaw-2801	158	10	,	,	PUNCT
taxlaw-2801	158	11	find	find	VERB
taxlaw-2801	158	12	that	that	SCONJ
taxlaw-2801	158	13	revenue	revenue	NOUN
taxlaw-2801	158	14	from	from	ADP
taxlaw-2801	158	15	credit	credit	NOUN
taxlaw-2801	158	16	card	card	NOUN
taxlaw-2801	158	17	transactions	transaction	NOUN
taxlaw-2801	158	18	is	be	AUX
taxlaw-2801	158	19	reasonably	reasonably	ADV
taxlaw-2801	158	20	well	well	ADV
taxlaw-2801	158	21	reported	report	VERB
taxlaw-2801	158	22	by	by	ADP
taxlaw-2801	158	23	small	small	ADJ
taxlaw-2801	158	24	businesses	business	NOUN
taxlaw-2801	158	25	(	(	PUNCT
taxlaw-2801	158	26	most	most	ADJ
taxlaw-2801	158	27	of	of	ADP
taxlaw-2801	158	28	the	the	DET
taxlaw-2801	158	29	interviewees	interviewee	NOUN
taxlaw-2801	158	30	in	in	ADP
taxlaw-2801	158	31	their	their	PRON
taxlaw-2801	158	32	survey	survey	NOUN
taxlaw-2801	158	33	said	say	VERB
taxlaw-2801	158	34	that	that	SCONJ
taxlaw-2801	158	35	they	they	PRON
taxlaw-2801	158	36	reported	report	VERB
taxlaw-2801	158	37	those	those	DET
taxlaw-2801	158	38	transactions	transaction	NOUN
taxlaw-2801	158	39	because	because	SCONJ
taxlaw-2801	158	40	they	they	PRON
taxlaw-2801	158	41	suspected	suspect	VERB
taxlaw-2801	158	42	that	that	SCONJ
taxlaw-2801	158	43	the	the	DET
taxlaw-2801	158	44	irs	irs	PROPN
taxlaw-2801	158	45	would	would	AUX
taxlaw-2801	158	46	know	know	VERB
taxlaw-2801	158	47	about	about	ADP
taxlaw-2801	158	48	them	they	PRON
taxlaw-2801	158	49	)	)	PUNCT
taxlaw-2801	158	50	,	,	PUNCT
taxlaw-2801	158	51	while	while	SCONJ
taxlaw-2801	158	52	revenue	revenue	NOUN
taxlaw-2801	158	53	from	from	ADP
taxlaw-2801	158	54	cash	cash	NOUN
taxlaw-2801	158	55	transactions	transaction	NOUN
taxlaw-2801	158	56	is	be	AUX
taxlaw-2801	158	57	less	less	ADV
taxlaw-2801	158	58	well	well	ADV
taxlaw-2801	158	59	reported	report	VERB
taxlaw-2801	158	60	.	.	PUNCT
taxlaw-2801	159	1	what	what	PRON
taxlaw-2801	159	2	this	this	PRON
taxlaw-2801	159	3	suggests	suggest	VERB
taxlaw-2801	159	4	is	be	AUX
taxlaw-2801	159	5	that	that	SCONJ
taxlaw-2801	159	6	,	,	PUNCT
taxlaw-2801	159	7	in	in	ADP
taxlaw-2801	159	8	regard	regard	NOUN
taxlaw-2801	159	9	to	to	ADP
taxlaw-2801	159	10	credit	credit	NOUN
taxlaw-2801	159	11	-	-	PUNCT
taxlaw-2801	159	12	card	card	NOUN
taxlaw-2801	159	13	transactions	transaction	NOUN
taxlaw-2801	159	14	,	,	PUNCT
taxlaw-2801	159	15	if	if	SCONJ
taxlaw-2801	159	16	there	there	PRON
taxlaw-2801	159	17	is	be	VERB
taxlaw-2801	159	18	to	to	PART
taxlaw-2801	159	19	be	be	AUX
taxlaw-2801	159	20	any	any	DET
taxlaw-2801	159	21	income	income	NOUN
taxlaw-2801	159	22	tax	tax	NOUN
taxlaw-2801	159	23	evasion	evasion	NOUN
taxlaw-2801	159	24	,	,	PUNCT
taxlaw-2801	159	25	it	it	PRON
taxlaw-2801	159	26	will	will	AUX
taxlaw-2801	159	27	likely	likely	ADV
taxlaw-2801	159	28	occur	occur	VERB
taxlaw-2801	159	29	on	on	ADP
taxlaw-2801	159	30	the	the	DET
taxlaw-2801	159	31	deductions	deduction	NOUN
taxlaw-2801	159	32	side	side	NOUN
taxlaw-2801	159	33	.	.	PUNCT
taxlaw-2801	160	1	as	as	SCONJ
taxlaw-2801	160	2	discussed	discuss	VERB
taxlaw-2801	160	3	in	in	ADP
taxlaw-2801	160	4	the	the	DET
taxlaw-2801	160	5	text	text	NOUN
taxlaw-2801	160	6	,	,	PUNCT
taxlaw-2801	160	7	it	it	PRON
taxlaw-2801	160	8	is	be	AUX
taxlaw-2801	160	9	deduction	deduction	NOUN
taxlaw-2801	160	10	-	-	PUNCT
taxlaw-2801	160	11	side	side	NOUN
taxlaw-2801	160	12	evasion	evasion	NOUN
taxlaw-2801	160	13	that	that	PRON
taxlaw-2801	160	14	the	the	DET
taxlaw-2801	160	15	presumptive	presumptive	ADJ
taxlaw-2801	160	16	income	income	NOUN
taxlaw-2801	160	17	tax	tax	NOUN
taxlaw-2801	160	18	is	be	AUX
taxlaw-2801	160	19	designed	design	VERB
taxlaw-2801	160	20	to	to	PART
taxlaw-2801	160	21	address	address	VERB
taxlaw-2801	160	22	.	.	PUNCT
taxlaw-2801	161	1	106	106	NUM
taxlaw-2801	161	2	columbia	columbia	PROPN
taxlaw-2801	161	3	journal	journal	PROPN
taxlaw-2801	161	4	of	of	ADP
taxlaw-2801	161	5	tax	tax	NOUN
taxlaw-2801	161	6	law	law	NOUN
taxlaw-2801	161	7	[	[	X
taxlaw-2801	161	8	vol	vol	NOUN
taxlaw-2801	161	9	.	.	PUNCT
taxlaw-2801	162	1	2:100	2:100	NUM
taxlaw-2801	162	2	other	other	ADJ
taxlaw-2801	162	3	countries	country	NOUN
taxlaw-2801	162	4	that	that	PRON
taxlaw-2801	162	5	is	be	AUX
taxlaw-2801	162	6	not	not	PART
taxlaw-2801	162	7	necessarily	necessarily	ADV
taxlaw-2801	162	8	related	relate	VERB
taxlaw-2801	162	9	to	to	ADP
taxlaw-2801	162	10	presumptive	presumptive	ADJ
taxlaw-2801	162	11	tax	tax	NOUN
taxlaw-2801	162	12	principles	principle	NOUN
taxlaw-2801	162	13	,	,	PUNCT
taxlaw-2801	162	14	but	but	CCONJ
taxlaw-2801	162	15	can	can	AUX
taxlaw-2801	162	16	be	be	AUX
taxlaw-2801	162	17	used	use	VERB
taxlaw-2801	162	18	in	in	ADP
taxlaw-2801	162	19	conjunction	conjunction	NOUN
taxlaw-2801	162	20	with	with	ADP
taxlaw-2801	162	21	them.19	them.19	NOUN
taxlaw-2801	162	22	therefore	therefore	ADV
taxlaw-2801	162	23	,	,	PUNCT
taxlaw-2801	162	24	the	the	DET
taxlaw-2801	162	25	article	article	NOUN
taxlaw-2801	162	26	is	be	AUX
taxlaw-2801	162	27	devoted	devote	VERB
taxlaw-2801	162	28	to	to	ADP
taxlaw-2801	162	29	developing	develop	VERB
taxlaw-2801	162	30	the	the	DET
taxlaw-2801	162	31	idea	idea	NOUN
taxlaw-2801	162	32	of	of	ADP
taxlaw-2801	162	33	a	a	DET
taxlaw-2801	162	34	presumptive	presumptive	ADJ
taxlaw-2801	162	35	business	business	NOUN
taxlaw-2801	162	36	income	income	NOUN
taxlaw-2801	162	37	tax	tax	NOUN
taxlaw-2801	162	38	alternative	alternative	NOUN
taxlaw-2801	162	39	to	to	ADP
taxlaw-2801	162	40	the	the	DET
taxlaw-2801	162	41	existing	exist	VERB
taxlaw-2801	162	42	income	income	NOUN
taxlaw-2801	162	43	tax	tax	NOUN
taxlaw-2801	162	44	regime	regime	NOUN
taxlaw-2801	162	45	that	that	PRON
taxlaw-2801	162	46	seems	seem	VERB
taxlaw-2801	162	47	to	to	PART
taxlaw-2801	162	48	be	be	AUX
taxlaw-2801	162	49	failing	fail	VERB
taxlaw-2801	162	50	and	and	CCONJ
taxlaw-2801	162	51	the	the	DET
taxlaw-2801	162	52	article	article	NOUN
taxlaw-2801	162	53	does	do	AUX
taxlaw-2801	162	54	not	not	PART
taxlaw-2801	162	55	consider	consider	VERB
taxlaw-2801	162	56	the	the	DET
taxlaw-2801	162	57	possibility	possibility	NOUN
taxlaw-2801	162	58	of	of	ADP
taxlaw-2801	162	59	simply	simply	ADV
taxlaw-2801	162	60	replacing	replace	VERB
taxlaw-2801	162	61	the	the	DET
taxlaw-2801	162	62	income	income	NOUN
taxlaw-2801	162	63	tax	tax	NOUN
taxlaw-2801	162	64	on	on	ADP
taxlaw-2801	162	65	smbs	smb	NOUN
taxlaw-2801	162	66	with	with	ADP
taxlaw-2801	162	67	a	a	DET
taxlaw-2801	162	68	vat	vat	NOUN
taxlaw-2801	162	69	,	,	PUNCT
taxlaw-2801	162	70	which	which	PRON
taxlaw-2801	162	71	might	might	AUX
taxlaw-2801	162	72	be	be	AUX
taxlaw-2801	162	73	the	the	DET
taxlaw-2801	162	74	best	good	ADJ
taxlaw-2801	162	75	alternative	alternative	NOUN
taxlaw-2801	162	76	.	.	PUNCT
taxlaw-2801	163	1	finally	finally	ADV
taxlaw-2801	163	2	,	,	PUNCT
taxlaw-2801	163	3	this	this	DET
taxlaw-2801	163	4	article	article	NOUN
taxlaw-2801	163	5	takes	take	VERB
taxlaw-2801	163	6	as	as	SCONJ
taxlaw-2801	163	7	given	give	VERB
taxlaw-2801	163	8	that	that	SCONJ
taxlaw-2801	163	9	there	there	PRON
taxlaw-2801	163	10	is	be	VERB
taxlaw-2801	163	11	a	a	DET
taxlaw-2801	163	12	societal	societal	ADJ
taxlaw-2801	163	13	preference	preference	NOUN
taxlaw-2801	163	14	for	for	ADP
taxlaw-2801	163	15	imposing	impose	VERB
taxlaw-2801	163	16	some	some	DET
taxlaw-2801	163	17	sort	sort	NOUN
taxlaw-2801	163	18	of	of	ADP
taxlaw-2801	163	19	tax	tax	NOUN
taxlaw-2801	163	20	on	on	ADP
taxlaw-2801	163	21	business	business	NOUN
taxlaw-2801	163	22	income	income	NOUN
taxlaw-2801	163	23	.	.	PUNCT
taxlaw-2801	164	1	20	20	NUM
taxlaw-2801	164	2	•	•	NOUN
taxlaw-2801	164	3	what	what	PRON
taxlaw-2801	164	4	the	the	DET
taxlaw-2801	164	5	optimal	optimal	ADJ
taxlaw-2801	164	6	presumptive	presumptive	ADJ
taxlaw-2801	164	7	tax	tax	NOUN
taxlaw-2801	164	8	base	base	NOUN
taxlaw-2801	164	9	would	would	AUX
taxlaw-2801	164	10	be	be	AUX
taxlaw-2801	164	11	;	;	PUNCT
taxlaw-2801	164	12	the	the	DET
taxlaw-2801	164	13	article	article	NOUN
taxlaw-2801	164	14	is	be	AUX
taxlaw-2801	164	15	organized	organize	VERB
taxlaw-2801	164	16	as	as	SCONJ
taxlaw-2801	164	17	follows	follow	VERB
taxlaw-2801	164	18	.	.	PUNCT
taxlaw-2801	165	1	part	part	PROPN
taxlaw-2801	165	2	ii	ii	PROPN
taxlaw-2801	165	3	provides	provide	VERB
taxlaw-2801	165	4	more	more	ADJ
taxlaw-2801	165	5	data	datum	NOUN
taxlaw-2801	165	6	on	on	ADP
taxlaw-2801	165	7	the	the	DET
taxlaw-2801	165	8	tax	tax	NOUN
taxlaw-2801	165	9	gap	gap	NOUN
taxlaw-2801	165	10	and	and	CCONJ
taxlaw-2801	165	11	explains	explain	VERB
taxlaw-2801	165	12	what	what	PRON
taxlaw-2801	165	13	we	we	PRON
taxlaw-2801	165	14	mean	mean	VERB
taxlaw-2801	165	15	by	by	ADP
taxlaw-2801	165	16	an	an	DET
taxlaw-2801	165	17	smb	smb	NOUN
taxlaw-2801	165	18	.	.	PUNCT
taxlaw-2801	166	1	part	part	NOUN
taxlaw-2801	166	2	iii	iii	NOUN
taxlaw-2801	166	3	discusses	discuss	VERB
taxlaw-2801	166	4	why	why	SCONJ
taxlaw-2801	166	5	the	the	DET
taxlaw-2801	166	6	tax	tax	NOUN
taxlaw-2801	166	7	gap	gap	NOUN
taxlaw-2801	166	8	actually	actually	ADV
taxlaw-2801	166	9	matters	matter	VERB
taxlaw-2801	166	10	,	,	PUNCT
taxlaw-2801	166	11	putting	put	VERB
taxlaw-2801	166	12	the	the	DET
taxlaw-2801	166	13	problem	problem	NOUN
taxlaw-2801	166	14	in	in	ADP
taxlaw-2801	166	15	terms	term	NOUN
taxlaw-2801	166	16	of	of	ADP
taxlaw-2801	166	17	efficiency	efficiency	NOUN
taxlaw-2801	166	18	and	and	CCONJ
taxlaw-2801	166	19	distributive	distributive	ADJ
taxlaw-2801	166	20	fairness	fairness	NOUN
taxlaw-2801	166	21	(	(	PUNCT
taxlaw-2801	166	22	which	which	PRON
taxlaw-2801	166	23	can	can	AUX
taxlaw-2801	166	24	in	in	ADP
taxlaw-2801	166	25	turn	turn	NOUN
taxlaw-2801	166	26	be	be	AUX
taxlaw-2801	166	27	put	put	VERB
taxlaw-2801	166	28	in	in	ADP
taxlaw-2801	166	29	terms	term	NOUN
taxlaw-2801	166	30	of	of	ADP
taxlaw-2801	166	31	the	the	DET
taxlaw-2801	166	32	“	"	PUNCT
taxlaw-2801	166	33	marginal	marginal	ADJ
taxlaw-2801	166	34	cost	cost	NOUN
taxlaw-2801	166	35	of	of	ADP
taxlaw-2801	166	36	funds	fund	NOUN
taxlaw-2801	166	37	”	"	PUNCT
taxlaw-2801	166	38	)	)	PUNCT
taxlaw-2801	166	39	and	and	CCONJ
taxlaw-2801	166	40	explains	explain	VERB
taxlaw-2801	166	41	why	why	SCONJ
taxlaw-2801	166	42	some	some	PRON
taxlaw-2801	166	43	of	of	ADP
taxlaw-2801	166	44	the	the	DET
taxlaw-2801	166	45	most	most	ADV
taxlaw-2801	166	46	obvious	obvious	ADJ
taxlaw-2801	166	47	solutions	solution	NOUN
taxlaw-2801	166	48	might	might	AUX
taxlaw-2801	166	49	not	not	PART
taxlaw-2801	166	50	be	be	AUX
taxlaw-2801	166	51	the	the	DET
taxlaw-2801	166	52	best	good	ADJ
taxlaw-2801	166	53	response	response	NOUN
taxlaw-2801	166	54	.	.	PUNCT
taxlaw-2801	167	1	part	part	NOUN
taxlaw-2801	167	2	iv	iv	NUM
taxlaw-2801	167	3	introduces	introduce	VERB
taxlaw-2801	167	4	the	the	DET
taxlaw-2801	167	5	idea	idea	NOUN
taxlaw-2801	167	6	of	of	ADP
taxlaw-2801	167	7	the	the	DET
taxlaw-2801	167	8	presumptive	presumptive	ADJ
taxlaw-2801	167	9	tax	tax	NOUN
taxlaw-2801	167	10	by	by	ADP
taxlaw-2801	167	11	offering	offer	VERB
taxlaw-2801	167	12	an	an	DET
taxlaw-2801	167	13	operational	operational	ADJ
taxlaw-2801	167	14	definition	definition	NOUN
taxlaw-2801	167	15	of	of	ADP
taxlaw-2801	167	16	the	the	DET
taxlaw-2801	167	17	concept	concept	NOUN
taxlaw-2801	167	18	and	and	CCONJ
taxlaw-2801	167	19	by	by	ADP
taxlaw-2801	167	20	identifying	identify	VERB
taxlaw-2801	167	21	some	some	DET
taxlaw-2801	167	22	aspects	aspect	NOUN
taxlaw-2801	167	23	of	of	ADP
taxlaw-2801	167	24	the	the	DET
taxlaw-2801	167	25	existing	exist	VERB
taxlaw-2801	167	26	u.s	u.s	PROPN
taxlaw-2801	167	27	.	.	PROPN
taxlaw-2801	167	28	income	income	NOUN
taxlaw-2801	167	29	tax	tax	NOUN
taxlaw-2801	167	30	regime	regime	NOUN
taxlaw-2801	167	31	that	that	PRON
taxlaw-2801	167	32	have	have	VERB
taxlaw-2801	167	33	presumptive	presumptive	ADJ
taxlaw-2801	167	34	-	-	PUNCT
taxlaw-2801	167	35	tax	tax	NOUN
taxlaw-2801	167	36	characteristics	characteristic	NOUN
taxlaw-2801	167	37	.	.	PUNCT
taxlaw-2801	168	1	part	part	NOUN
taxlaw-2801	168	2	v	v	NOUN
taxlaw-2801	168	3	provides	provide	VERB
taxlaw-2801	168	4	the	the	DET
taxlaw-2801	168	5	basic	basic	ADJ
taxlaw-2801	168	6	framework	framework	NOUN
taxlaw-2801	168	7	for	for	ADP
taxlaw-2801	168	8	how	how	SCONJ
taxlaw-2801	168	9	to	to	PART
taxlaw-2801	168	10	think	think	VERB
taxlaw-2801	168	11	about	about	ADP
taxlaw-2801	168	12	designing	design	VERB
taxlaw-2801	168	13	an	an	DET
taxlaw-2801	168	14	smb	smb	NOUN
taxlaw-2801	168	15	presumptive	presumptive	ADJ
taxlaw-2801	168	16	tax	tax	NOUN
taxlaw-2801	168	17	.	.	PUNCT
taxlaw-2801	169	1	in	in	ADP
taxlaw-2801	169	2	this	this	DET
taxlaw-2801	169	3	part	part	NOUN
taxlaw-2801	169	4	we	we	PRON
taxlaw-2801	169	5	address	address	VERB
taxlaw-2801	169	6	the	the	DET
taxlaw-2801	169	7	following	follow	VERB
taxlaw-2801	169	8	questions	question	NOUN
taxlaw-2801	169	9	:	:	PUNCT
taxlaw-2801	169	10	•	•	ADP
taxlaw-2801	169	11	whether	whether	SCONJ
taxlaw-2801	169	12	the	the	DET
taxlaw-2801	169	13	presumptive	presumptive	ADJ
taxlaw-2801	169	14	tax	tax	NOUN
taxlaw-2801	169	15	should	should	AUX
taxlaw-2801	169	16	be	be	AUX
taxlaw-2801	169	17	mandatory	mandatory	ADJ
taxlaw-2801	169	18	or	or	CCONJ
taxlaw-2801	169	19	optional	optional	ADJ
taxlaw-2801	169	20	;	;	PUNCT
taxlaw-2801	169	21	•	•	ADP
taxlaw-2801	169	22	whether	whether	SCONJ
taxlaw-2801	169	23	(	(	PUNCT
taxlaw-2801	169	24	if	if	SCONJ
taxlaw-2801	169	25	mandatory	mandatory	ADJ
taxlaw-2801	169	26	)	)	PUNCT
taxlaw-2801	169	27	it	it	PRON
taxlaw-2801	169	28	should	should	AUX
taxlaw-2801	169	29	be	be	AUX
taxlaw-2801	169	30	a	a	DET
taxlaw-2801	169	31	mandatory	mandatory	ADJ
taxlaw-2801	169	32	minimum	minimum	NOUN
taxlaw-2801	169	33	only	only	ADV
taxlaw-2801	169	34	(	(	PUNCT
taxlaw-2801	169	35	as	as	ADP
taxlaw-2801	169	36	with	with	ADP
taxlaw-2801	169	37	the	the	DET
taxlaw-2801	169	38	amt	amt	PROPN
taxlaw-2801	169	39	)	)	PUNCT
taxlaw-2801	169	40	or	or	CCONJ
taxlaw-2801	169	41	a	a	DET
taxlaw-2801	169	42	mandatory	mandatory	ADJ
taxlaw-2801	169	43	maximum	maximum	ADJ
taxlaw-2801	169	44	and	and	CCONJ
taxlaw-2801	169	45	minimum	minimum	ADJ
taxlaw-2801	169	46	;	;	PUNCT
taxlaw-2801	169	47	•	•	SCONJ
taxlaw-2801	169	48	whether	whether	SCONJ
taxlaw-2801	169	49	(	(	PUNCT
taxlaw-2801	169	50	if	if	SCONJ
taxlaw-2801	169	51	optional	optional	ADJ
taxlaw-2801	169	52	)	)	PUNCT
taxlaw-2801	169	53	the	the	DET
taxlaw-2801	169	54	presumptive	presumptive	NOUN
taxlaw-2801	169	55	should	should	AUX
taxlaw-2801	169	56	be	be	AUX
taxlaw-2801	169	57	accompanied	accompany	VERB
taxlaw-2801	169	58	by	by	ADP
taxlaw-2801	169	59	a	a	DET
taxlaw-2801	169	60	dual	dual	ADJ
taxlaw-2801	169	61	-	-	PUNCT
taxlaw-2801	169	62	track	track	NOUN
taxlaw-2801	169	63	enforcement	enforcement	NOUN
taxlaw-2801	169	64	regime	regime	NOUN
taxlaw-2801	169	65	(	(	PUNCT
taxlaw-2801	169	66	where	where	SCONJ
taxlaw-2801	169	67	one	one	NUM
taxlaw-2801	169	68	set	set	NOUN
taxlaw-2801	169	69	of	of	ADP
taxlaw-2801	169	70	penalties	penalty	NOUN
taxlaw-2801	169	71	applies	apply	VERB
taxlaw-2801	169	72	to	to	ADP
taxlaw-2801	169	73	those	those	PRON
taxlaw-2801	169	74	who	who	PRON
taxlaw-2801	169	75	opt	opt	VERB
taxlaw-2801	169	76	into	into	ADP
taxlaw-2801	169	77	the	the	DET
taxlaw-2801	169	78	presumptive	presumptive	ADJ
taxlaw-2801	169	79	tax	tax	NOUN
taxlaw-2801	169	80	and	and	CCONJ
taxlaw-2801	169	81	another	another	PRON
taxlaw-2801	169	82	for	for	ADP
taxlaw-2801	169	83	those	those	PRON
taxlaw-2801	169	84	who	who	PRON
taxlaw-2801	169	85	do	do	VERB
taxlaw-2801	169	86	not	not	PART
taxlaw-2801	169	87	)	)	PUNCT
taxlaw-2801	169	88	;	;	PUNCT
taxlaw-2801	169	89	and	and	CCONJ
taxlaw-2801	169	90	•	•	ADV
taxlaw-2801	169	91	whether	whether	SCONJ
taxlaw-2801	169	92	,	,	PUNCT
taxlaw-2801	169	93	if	if	SCONJ
taxlaw-2801	169	94	adopting	adopt	VERB
taxlaw-2801	169	95	a	a	DET
taxlaw-2801	169	96	statutory	statutory	ADJ
taxlaw-2801	169	97	presumptive	presumptive	ADJ
taxlaw-2801	169	98	tax	tax	NOUN
taxlaw-2801	169	99	proves	prove	VERB
taxlaw-2801	169	100	not	not	PART
taxlaw-2801	169	101	to	to	PART
taxlaw-2801	169	102	be	be	AUX
taxlaw-2801	169	103	a	a	DET
taxlaw-2801	169	104	workable	workable	ADJ
taxlaw-2801	169	105	idea	idea	NOUN
taxlaw-2801	169	106	,	,	PUNCT
taxlaw-2801	169	107	it	it	PRON
taxlaw-2801	169	108	would	would	AUX
taxlaw-2801	169	109	make	make	VERB
taxlaw-2801	169	110	sense	sense	NOUN
taxlaw-2801	169	111	to	to	PART
taxlaw-2801	169	112	make	make	VERB
taxlaw-2801	169	113	use	use	NOUN
taxlaw-2801	169	114	of	of	ADP
taxlaw-2801	169	115	presumptive	presumptive	ADJ
taxlaw-2801	169	116	-	-	PUNCT
taxlaw-2801	169	117	tax	tax	NOUN
taxlaw-2801	169	118	principles	principle	NOUN
taxlaw-2801	169	119	as	as	ADP
taxlaw-2801	169	120	part	part	NOUN
taxlaw-2801	169	121	of	of	ADP
taxlaw-2801	169	122	the	the	DET
taxlaw-2801	169	123	irs	irs	PROPN
taxlaw-2801	169	124	audit	audit	NOUN
taxlaw-2801	169	125	strategy	strategy	NOUN
taxlaw-2801	169	126	for	for	ADP
taxlaw-2801	169	127	smbs	smb	NOUN
taxlaw-2801	169	128	.	.	PUNCT
taxlaw-2801	170	1	part	part	PROPN
taxlaw-2801	170	2	vi	vi	PROPN
taxlaw-2801	170	3	contains	contain	VERB
taxlaw-2801	170	4	our	our	PRON
taxlaw-2801	170	5	conclusions	conclusion	NOUN
taxlaw-2801	170	6	and	and	CCONJ
taxlaw-2801	170	7	some	some	DET
taxlaw-2801	170	8	caveats	caveat	NOUN
taxlaw-2801	170	9	to	to	ADP
taxlaw-2801	170	10	our	our	PRON
taxlaw-2801	170	11	analysis	analysis	NOUN
taxlaw-2801	170	12	.	.	PUNCT
taxlaw-2801	171	1	ii	ii	PROPN
taxlaw-2801	171	2	.	.	PUNCT
taxlaw-2801	172	1	a	a	DET
taxlaw-2801	172	2	closer	close	ADJ
taxlaw-2801	172	3	look	look	NOUN
taxlaw-2801	172	4	at	at	ADP
taxlaw-2801	172	5	the	the	DET
taxlaw-2801	172	6	tax	tax	NOUN
taxlaw-2801	172	7	gap	gap	NOUN
taxlaw-2801	172	8	data	datum	NOUN
taxlaw-2801	172	9	a.	a.	NOUN
taxlaw-2801	172	10	what	what	PRON
taxlaw-2801	172	11	the	the	DET
taxlaw-2801	172	12	numbers	number	NOUN
taxlaw-2801	172	13	show	show	VERB
taxlaw-2801	172	14	(	(	PUNCT
taxlaw-2801	172	15	and	and	CCONJ
taxlaw-2801	172	16	do	do	AUX
taxlaw-2801	172	17	n’t	not	PART
taxlaw-2801	172	18	show	show	VERB
taxlaw-2801	172	19	)	)	PUNCT
taxlaw-2801	172	20	consider	consider	VERB
taxlaw-2801	172	21	the	the	DET
taxlaw-2801	172	22	most	most	ADV
taxlaw-2801	172	23	recent	recent	ADJ
taxlaw-2801	172	24	data	datum	NOUN
taxlaw-2801	172	25	on	on	ADP
taxlaw-2801	172	26	the	the	DET
taxlaw-2801	172	27	federal	federal	ADJ
taxlaw-2801	172	28	income	income	NOUN
taxlaw-2801	172	29	tax	tax	NOUN
taxlaw-2801	172	30	gap	gap	NOUN
taxlaw-2801	172	31	,	,	PUNCT
taxlaw-2801	172	32	based	base	VERB
taxlaw-2801	172	33	on	on	ADP
taxlaw-2801	172	34	the	the	DET
taxlaw-2801	172	35	2001	2001	NUM
taxlaw-2801	172	36	tax	tax	NOUN
taxlaw-2801	172	37	year	year	NOUN
taxlaw-2801	172	38	.	.	PUNCT
taxlaw-2801	173	1	of	of	ADP
taxlaw-2801	173	2	the	the	DET
taxlaw-2801	173	3	$	$	SYM
taxlaw-2801	173	4	345	345	NUM
taxlaw-2801	173	5	billion	billion	NUM
taxlaw-2801	173	6	total	total	ADJ
taxlaw-2801	173	7	gross	gross	ADJ
taxlaw-2801	173	8	tax	tax	NOUN
taxlaw-2801	173	9	gap	gap	NOUN
taxlaw-2801	173	10	for	for	ADP
taxlaw-2801	173	11	that	that	DET
taxlaw-2801	173	12	year	year	NOUN
taxlaw-2801	173	13	,	,	PUNCT
taxlaw-2801	173	14	$	$	SYM
taxlaw-2801	173	15	285	285	NUM
taxlaw-2801	173	16	billion	billion	NUM
taxlaw-2801	173	17	is	be	AUX
taxlaw-2801	173	18	for	for	ADP
taxlaw-2801	173	19	“	"	PUNCT
taxlaw-2801	173	20	underreporting	underreporte	VERB
taxlaw-2801	173	21	,	,	PUNCT
taxlaw-2801	173	22	”	"	PUNCT
taxlaw-2801	173	23	which	which	PRON
taxlaw-2801	173	24	means	mean	VERB
taxlaw-2801	173	25	either	either	CCONJ
taxlaw-2801	173	26	the	the	DET
taxlaw-2801	173	27	understatement	understatement	NOUN
taxlaw-2801	173	28	of	of	ADP
taxlaw-2801	173	29	receipts	receipt	NOUN
taxlaw-2801	173	30	or	or	CCONJ
taxlaw-2801	173	31	overstatement	overstatement	NOUN
taxlaw-2801	173	32	of	of	ADP
taxlaw-2801	173	33	deductions	deduction	NOUN
taxlaw-2801	173	34	,	,	PUNCT
taxlaw-2801	173	35	exemptions	exemption	NOUN
taxlaw-2801	173	36	,	,	PUNCT
taxlaw-2801	173	37	or	or	CCONJ
taxlaw-2801	173	38	credits.21	credits.21	VERB
taxlaw-2801	173	39	the	the	DET
taxlaw-2801	173	40	other	other	ADJ
taxlaw-2801	173	41	$	$	SYM
taxlaw-2801	173	42	60	60	NUM
taxlaw-2801	173	43	billion	billion	NUM
taxlaw-2801	173	44	of	of	ADP
taxlaw-2801	173	45	the	the	DET
taxlaw-2801	173	46	tax	tax	NOUN
taxlaw-2801	173	47	gap	gap	NOUN
taxlaw-2801	173	48	(	(	PUNCT
taxlaw-2801	173	49	$	$	SYM
taxlaw-2801	173	50	345	345	NUM
taxlaw-2801	173	51	billion	billion	NUM
taxlaw-2801	173	52	minus	minus	CCONJ
taxlaw-2801	173	53	$	$	SYM
taxlaw-2801	173	54	285	285	NUM
taxlaw-2801	173	55	billion	billion	NUM
taxlaw-2801	173	56	)	)	PUNCT
taxlaw-2801	173	57	is	be	AUX
taxlaw-2801	173	58	attributable	attributable	ADJ
taxlaw-2801	173	59	to	to	ADP
taxlaw-2801	173	60	the	the	DET
taxlaw-2801	173	61	nonfiling	nonfiling	NOUN
taxlaw-2801	173	62	of	of	ADP
taxlaw-2801	173	63	returns	return	NOUN
taxlaw-2801	173	64	(	(	PUNCT
taxlaw-2801	173	65	$	$	SYM
taxlaw-2801	173	66	27	27	NUM
taxlaw-2801	173	67	billion	billion	NUM
taxlaw-2801	173	68	)	)	PUNCT
taxlaw-2801	173	69	or	or	CCONJ
taxlaw-2801	173	70	the	the	DET
taxlaw-2801	173	71	underpayment	underpayment	NOUN
taxlaw-2801	173	72	of	of	ADP
taxlaw-2801	173	73	taxes	taxis	NOUN
taxlaw-2801	173	74	that	that	PRON
taxlaw-2801	173	75	the	the	DET
taxlaw-2801	173	76	taxpayer	taxpayer	NOUN
taxlaw-2801	173	77	reports	report	VERB
taxlaw-2801	173	78	as	as	ADP
taxlaw-2801	173	79	being	be	AUX
taxlaw-2801	173	80	owed	owe	VERB
taxlaw-2801	173	81	(	(	PUNCT
taxlaw-2801	173	82	$	$	SYM
taxlaw-2801	173	83	33	33	NUM
taxlaw-2801	173	84	billion).22	billion).22	NOUN
taxlaw-2801	173	85	19	19	NUM
taxlaw-2801	173	86	see	see	NOUN
taxlaw-2801	173	87	infra	infra	NOUN
taxlaw-2801	173	88	note	note	VERB
taxlaw-2801	173	89	113	113	NUM
taxlaw-2801	173	90	for	for	ADP
taxlaw-2801	173	91	a	a	DET
taxlaw-2801	173	92	discussion	discussion	NOUN
taxlaw-2801	173	93	of	of	ADP
taxlaw-2801	173	94	a	a	DET
taxlaw-2801	173	95	brazilian	brazilian	ADJ
taxlaw-2801	173	96	regime	regime	NOUN
taxlaw-2801	173	97	that	that	PRON
taxlaw-2801	173	98	uses	use	VERB
taxlaw-2801	173	99	tax	tax	NOUN
taxlaw-2801	173	100	credits	credit	NOUN
taxlaw-2801	173	101	to	to	PART
taxlaw-2801	173	102	encourage	encourage	VERB
taxlaw-2801	173	103	consumers	consumer	NOUN
taxlaw-2801	173	104	to	to	PART
taxlaw-2801	173	105	monitor	monitor	VERB
taxlaw-2801	173	106	tax	tax	NOUN
taxlaw-2801	173	107	reporting	reporting	NOUN
taxlaw-2801	173	108	by	by	ADP
taxlaw-2801	173	109	smbs	smb	NOUN
taxlaw-2801	173	110	.	.	PUNCT
taxlaw-2801	174	1	of	of	ADP
taxlaw-2801	174	2	the	the	DET
taxlaw-2801	174	3	$	$	SYM
taxlaw-2801	174	4	285	285	NUM
taxlaw-2801	174	5	billion	billion	NUM
taxlaw-2801	174	6	attributable	attributable	ADJ
taxlaw-2801	174	7	to	to	ADP
taxlaw-2801	174	8	underreporting	underreporte	VERB
taxlaw-2801	174	9	(	(	PUNCT
taxlaw-2801	174	10	which	which	PRON
taxlaw-2801	174	11	is	be	AUX
taxlaw-2801	174	12	our	our	PRON
taxlaw-2801	174	13	primary	primary	ADJ
taxlaw-2801	174	14	concern	concern	NOUN
taxlaw-2801	174	15	here	here	ADV
taxlaw-2801	174	16	)	)	PUNCT
taxlaw-2801	174	17	,	,	PUNCT
taxlaw-2801	174	18	$	$	SYM
taxlaw-2801	174	19	197	197	NUM
taxlaw-2801	174	20	billion	billion	NUM
taxlaw-2801	174	21	is	be	AUX
taxlaw-2801	174	22	attributable	attributable	ADJ
taxlaw-2801	174	23	to	to	ADP
taxlaw-2801	174	24	income	income	NOUN
taxlaw-2801	174	25	tax	tax	NOUN
taxlaw-2801	174	26	returns	return	NOUN
taxlaw-2801	174	27	filed	file	VERB
taxlaw-2801	174	28	by	by	ADP
taxlaw-2801	174	29	individuals	individual	NOUN
taxlaw-2801	174	30	,	,	PUNCT
taxlaw-2801	174	31	$	$	SYM
taxlaw-2801	174	32	30	30	NUM
taxlaw-2801	174	33	billion	billion	NUM
taxlaw-2801	174	34	to	to	PART
taxlaw-2801	174	35	income	income	NOUN
taxlaw-2801	174	36	tax	tax	NOUN
taxlaw-2801	174	37	returns	return	NOUN
taxlaw-2801	174	38	filed	file	VERB
taxlaw-2801	174	39	by	by	ADP
taxlaw-2801	174	40	corporations	corporation	NOUN
taxlaw-2801	174	41	,	,	PUNCT
taxlaw-2801	174	42	$	$	SYM
taxlaw-2801	174	43	54	54	NUM
taxlaw-2801	174	44	billion	billion	NUM
taxlaw-2801	174	45	to	to	ADP
taxlaw-2801	174	46	employment	employment	NOUN
taxlaw-2801	174	47	tax	tax	NOUN
taxlaw-2801	174	48	returns	return	NOUN
taxlaw-2801	174	49	,	,	PUNCT
taxlaw-2801	174	50	and	and	CCONJ
taxlaw-2801	174	51	$	$	SYM
taxlaw-2801	174	52	4	4	NUM
taxlaw-2801	174	53	billion	billion	NUM
taxlaw-2801	174	54	20	20	NUM
taxlaw-2801	174	55	below	below	ADV
taxlaw-2801	174	56	,	,	PUNCT
taxlaw-2801	174	57	we	we	PRON
taxlaw-2801	174	58	explain	explain	VERB
taxlaw-2801	174	59	why	why	SCONJ
taxlaw-2801	174	60	a	a	DET
taxlaw-2801	174	61	true	true	ADJ
taxlaw-2801	174	62	vat	vat	NOUN
taxlaw-2801	174	63	on	on	ADP
taxlaw-2801	174	64	smbs	smb	NOUN
taxlaw-2801	174	65	would	would	AUX
taxlaw-2801	174	66	suffer	suffer	VERB
taxlaw-2801	174	67	from	from	ADP
taxlaw-2801	174	68	problems	problem	NOUN
taxlaw-2801	174	69	of	of	ADP
taxlaw-2801	174	70	its	its	PRON
taxlaw-2801	174	71	own	own	ADJ
taxlaw-2801	174	72	.	.	PUNCT
taxlaw-2801	175	1	see	see	VERB
taxlaw-2801	175	2	infra	infra	NOUN
taxlaw-2801	175	3	part	part	NOUN
taxlaw-2801	175	4	vi	vi	PROPN
taxlaw-2801	175	5	.	.	PROPN
taxlaw-2801	175	6	21	21	NUM
taxlaw-2801	175	7	treasury	treasury	NOUN
taxlaw-2801	175	8	,	,	PUNCT
taxlaw-2801	175	9	supra	supra	PROPN
taxlaw-2801	175	10	note	note	NOUN
taxlaw-2801	175	11	2	2	NUM
taxlaw-2801	175	12	,	,	PUNCT
taxlaw-2801	175	13	at	at	ADP
taxlaw-2801	175	14	12	12	NUM
taxlaw-2801	175	15	.	.	PUNCT
taxlaw-2801	176	1	22	22	NUM
taxlaw-2801	177	1	i	i	PRON
taxlaw-2801	177	2	d.	d.	PROPN
taxlaw-2801	177	3	2011	2011	NUM
taxlaw-2801	177	4	]	]	PUNCT
taxlaw-2801	177	5	narrowing	narrow	VERB
taxlaw-2801	177	6	the	the	DET
taxlaw-2801	177	7	tax	tax	NOUN
taxlaw-2801	177	8	gap	gap	NOUN
taxlaw-2801	177	9	through	through	ADP
taxlaw-2801	177	10	presumptive	presumptive	ADJ
taxlaw-2801	177	11	taxation	taxation	NOUN
taxlaw-2801	177	12	107	107	NUM
taxlaw-2801	177	13	to	to	PART
taxlaw-2801	177	14	estate	estate	VERB
taxlaw-2801	177	15	tax	tax	NOUN
taxlaw-2801	177	16	returns.23	returns.23	NOUN
taxlaw-2801	177	17	of	of	ADP
taxlaw-2801	177	18	the	the	DET
taxlaw-2801	177	19	$	$	SYM
taxlaw-2801	177	20	197	197	NUM
taxlaw-2801	177	21	billion	billion	NUM
taxlaw-2801	177	22	of	of	ADP
taxlaw-2801	177	23	the	the	DET
taxlaw-2801	177	24	tax	tax	NOUN
taxlaw-2801	177	25	gap	gap	NOUN
taxlaw-2801	177	26	attributable	attributable	ADJ
taxlaw-2801	177	27	to	to	ADP
taxlaw-2801	177	28	individual	individual	ADJ
taxlaw-2801	177	29	income	income	NOUN
taxlaw-2801	177	30	tax	tax	NOUN
taxlaw-2801	177	31	returns	return	NOUN
taxlaw-2801	177	32	,	,	PUNCT
taxlaw-2801	177	33	$	$	SYM
taxlaw-2801	177	34	109	109	NUM
taxlaw-2801	177	35	billion	billion	NUM
taxlaw-2801	177	36	was	be	AUX
taxlaw-2801	177	37	from	from	ADP
taxlaw-2801	177	38	individual	individual	ADJ
taxlaw-2801	177	39	business	business	NOUN
taxlaw-2801	177	40	income	income	NOUN
taxlaw-2801	177	41	,	,	PUNCT
taxlaw-2801	177	42	$	$	SYM
taxlaw-2801	177	43	56	56	NUM
taxlaw-2801	177	44	billion	billion	NUM
taxlaw-2801	177	45	was	be	AUX
taxlaw-2801	177	46	from	from	ADP
taxlaw-2801	177	47	understated	understated	ADJ
taxlaw-2801	177	48	individual	individual	ADJ
taxlaw-2801	177	49	non	non	ADJ
taxlaw-2801	177	50	-	-	ADJ
taxlaw-2801	177	51	business	business	ADJ
taxlaw-2801	177	52	income	income	NOUN
taxlaw-2801	177	53	(	(	PUNCT
taxlaw-2801	177	54	understated	understate	VERB
taxlaw-2801	177	55	wages	wage	NOUN
taxlaw-2801	177	56	,	,	PUNCT
taxlaw-2801	177	57	interest	interest	NOUN
taxlaw-2801	177	58	,	,	PUNCT
taxlaw-2801	177	59	dividends	dividend	NOUN
taxlaw-2801	177	60	,	,	PUNCT
taxlaw-2801	177	61	and	and	CCONJ
taxlaw-2801	177	62	capital	capital	NOUN
taxlaw-2801	177	63	gains	gain	NOUN
taxlaw-2801	177	64	)	)	PUNCT
taxlaw-2801	177	65	,	,	PUNCT
taxlaw-2801	177	66	and	and	CCONJ
taxlaw-2801	177	67	$	$	SYM
taxlaw-2801	177	68	32	32	NUM
taxlaw-2801	177	69	billion	billion	NUM
taxlaw-2801	177	70	was	be	AUX
taxlaw-2801	177	71	attributable	attributable	ADJ
taxlaw-2801	177	72	to	to	PART
taxlaw-2801	177	73	overstated	overstate	VERB
taxlaw-2801	177	74	nonbusiness	nonbusiness	ADJ
taxlaw-2801	177	75	deductions	deduction	NOUN
taxlaw-2801	177	76	or	or	CCONJ
taxlaw-2801	177	77	exemptions	exemption	NOUN
taxlaw-2801	177	78	(	(	PUNCT
taxlaw-2801	177	79	$	$	SYM
taxlaw-2801	177	80	15	15	NUM
taxlaw-2801	177	81	billion	billion	NUM
taxlaw-2801	177	82	)	)	PUNCT
taxlaw-2801	177	83	or	or	CCONJ
taxlaw-2801	177	84	credits	credit	NOUN
taxlaw-2801	177	85	(	(	PUNCT
taxlaw-2801	177	86	$	$	SYM
taxlaw-2801	177	87	17	17	NUM
taxlaw-2801	177	88	billion).24	billion).24	NOUN
taxlaw-2801	177	89	all	all	PRON
taxlaw-2801	177	90	of	of	ADP
taxlaw-2801	177	91	this	this	PRON
taxlaw-2801	177	92	can	can	AUX
taxlaw-2801	177	93	be	be	AUX
taxlaw-2801	177	94	seen	see	VERB
taxlaw-2801	177	95	in	in	ADP
taxlaw-2801	177	96	the	the	DET
taxlaw-2801	177	97	treasury	treasury	PROPN
taxlaw-2801	177	98	department	department	PROPN
taxlaw-2801	177	99	’s	’s	PART
taxlaw-2801	177	100	“	"	PUNCT
taxlaw-2801	177	101	tax	tax	NOUN
taxlaw-2801	177	102	gap	gap	NOUN
taxlaw-2801	177	103	map	map	NOUN
taxlaw-2801	177	104	for	for	ADP
taxlaw-2801	177	105	the	the	DET
taxlaw-2801	177	106	tax	tax	NOUN
taxlaw-2801	177	107	year	year	NOUN
taxlaw-2801	177	108	2001	2001	NUM
taxlaw-2801	177	109	,	,	PUNCT
taxlaw-2801	177	110	”	"	PUNCT
taxlaw-2801	177	111	reproduced	reproduce	VERB
taxlaw-2801	177	112	here	here	ADV
taxlaw-2801	177	113	.	.	PUNCT
taxlaw-2801	178	1	notice	notice	VERB
taxlaw-2801	178	2	that	that	SCONJ
taxlaw-2801	178	3	,	,	PUNCT
taxlaw-2801	178	4	of	of	ADP
taxlaw-2801	178	5	the	the	DET
taxlaw-2801	178	6	$	$	SYM
taxlaw-2801	178	7	109	109	NUM
taxlaw-2801	178	8	billion	billion	NUM
taxlaw-2801	178	9	tax	tax	NOUN
taxlaw-2801	178	10	gap	gap	NOUN
taxlaw-2801	178	11	attributable	attributable	ADJ
taxlaw-2801	178	12	to	to	ADP
taxlaw-2801	178	13	individual	individual	ADJ
taxlaw-2801	178	14	business	business	NOUN
taxlaw-2801	178	15	income	income	NOUN
taxlaw-2801	178	16	,	,	PUNCT
taxlaw-2801	178	17	$	$	SYM
taxlaw-2801	178	18	68	68	NUM
taxlaw-2801	178	19	billion	billion	NUM
taxlaw-2801	178	20	comes	come	VERB
taxlaw-2801	178	21	from	from	ADP
taxlaw-2801	178	22	“	"	PUNCT
taxlaw-2801	178	23	non	non	ADJ
taxlaw-2801	178	24	-	-	ADJ
taxlaw-2801	178	25	farm	farm	ADJ
taxlaw-2801	178	26	sole	sole	ADJ
taxlaw-2801	178	27	proprietor	proprietor	NOUN
taxlaw-2801	178	28	income	income	NOUN
taxlaw-2801	178	29	”	"	PUNCT
taxlaw-2801	178	30	–	–	PUNCT
taxlaw-2801	178	31	or	or	CCONJ
taxlaw-2801	178	32	,	,	PUNCT
taxlaw-2801	178	33	smbs	smb	NOUN
taxlaw-2801	178	34	operated	operate	VERB
taxlaw-2801	178	35	as	as	ADP
taxlaw-2801	178	36	sole	sole	ADJ
taxlaw-2801	178	37	proprietorships	proprietorship	NOUN
taxlaw-2801	178	38	other	other	ADJ
taxlaw-2801	178	39	than	than	ADP
taxlaw-2801	178	40	farms.25	farms.25	VERB
taxlaw-2801	178	41	the	the	DET
taxlaw-2801	178	42	remaining	remain	VERB
taxlaw-2801	178	43	$	$	SYM
taxlaw-2801	178	44	41	41	NUM
taxlaw-2801	178	45	billion	billion	NUM
taxlaw-2801	178	46	of	of	ADP
taxlaw-2801	178	47	individual	individual	ADJ
taxlaw-2801	178	48	business	business	NOUN
taxlaw-2801	178	49	income	income	NOUN
taxlaw-2801	178	50	underreporting	underreporte	VERB
taxlaw-2801	178	51	tax	tax	NOUN
taxlaw-2801	178	52	gap	gap	NOUN
taxlaw-2801	178	53	is	be	AUX
taxlaw-2801	178	54	attributable	attributable	ADJ
taxlaw-2801	178	55	to	to	ADP
taxlaw-2801	178	56	small	small	ADJ
taxlaw-2801	178	57	farms	farm	NOUN
taxlaw-2801	178	58	(	(	PUNCT
taxlaw-2801	178	59	$	$	SYM
taxlaw-2801	178	60	6	6	NUM
taxlaw-2801	178	61	billion	billion	NUM
taxlaw-2801	178	62	)	)	PUNCT
taxlaw-2801	178	63	;	;	PUNCT
taxlaw-2801	178	64	rents	rent	NOUN
taxlaw-2801	178	65	and	and	CCONJ
taxlaw-2801	178	66	royalties	royalty	NOUN
taxlaw-2801	178	67	(	(	PUNCT
taxlaw-2801	178	68	$	$	SYM
taxlaw-2801	178	69	13	13	NUM
taxlaw-2801	178	70	billion	billion	NUM
taxlaw-2801	178	71	)	)	PUNCT
taxlaw-2801	178	72	;	;	PUNCT
taxlaw-2801	178	73	and	and	CCONJ
taxlaw-2801	178	74	smbs	smb	NOUN
taxlaw-2801	178	75	operated	operate	VERB
taxlaw-2801	178	76	as	as	ADP
taxlaw-2801	178	77	partnerships	partnership	NOUN
taxlaw-2801	178	78	,	,	PUNCT
taxlaw-2801	178	79	s	s	NOUN
taxlaw-2801	178	80	-	-	PUNCT
taxlaw-2801	178	81	corps	corps	NOUN
taxlaw-2801	178	82	,	,	PUNCT
taxlaw-2801	178	83	or	or	CCONJ
taxlaw-2801	178	84	through	through	ADP
taxlaw-2801	178	85	some	some	DET
taxlaw-2801	178	86	sort	sort	NOUN
taxlaw-2801	178	87	of	of	ADP
taxlaw-2801	178	88	trust	trust	NOUN
taxlaw-2801	178	89	(	(	PUNCT
taxlaw-2801	178	90	$	$	SYM
taxlaw-2801	178	91	22	22	NUM
taxlaw-2801	178	92	billion).26	billion).26	NOUN
taxlaw-2801	178	93	one	one	NUM
taxlaw-2801	178	94	fact	fact	NOUN
taxlaw-2801	178	95	to	to	PART
taxlaw-2801	178	96	take	take	VERB
taxlaw-2801	178	97	from	from	ADP
taxlaw-2801	178	98	all	all	PRON
taxlaw-2801	178	99	of	of	ADP
taxlaw-2801	178	100	these	these	DET
taxlaw-2801	178	101	numbers	number	NOUN
taxlaw-2801	178	102	is	be	AUX
taxlaw-2801	178	103	the	the	DET
taxlaw-2801	178	104	disproportionate	disproportionate	ADJ
taxlaw-2801	178	105	amount	amount	NOUN
taxlaw-2801	178	106	of	of	ADP
taxlaw-2801	178	107	the	the	DET
taxlaw-2801	178	108	income	income	NOUN
taxlaw-2801	178	109	-	-	PUNCT
taxlaw-2801	178	110	tax	tax	NOUN
taxlaw-2801	178	111	gap	gap	NOUN
taxlaw-2801	178	112	attributable	attributable	ADJ
taxlaw-2801	178	113	to	to	ADP
taxlaw-2801	178	114	sole	sole	ADJ
taxlaw-2801	178	115	proprietors	proprietor	NOUN
taxlaw-2801	178	116	.	.	PUNCT
taxlaw-2801	179	1	in	in	ADP
taxlaw-2801	179	2	fact	fact	NOUN
taxlaw-2801	179	3	,	,	PUNCT
taxlaw-2801	179	4	the	the	DET
taxlaw-2801	179	5	non	non	ADJ
taxlaw-2801	179	6	-	-	NOUN
taxlaw-2801	179	7	farm	farm	ADJ
taxlaw-2801	179	8	,	,	PUNCT
taxlaw-2801	179	9	sole	sole	ADJ
taxlaw-2801	179	10	-	-	PUNCT
taxlaw-2801	179	11	proprietor	proprietor	NOUN
taxlaw-2801	179	12	income	income	NOUN
taxlaw-2801	179	13	-	-	PUNCT
taxlaw-2801	179	14	tax	tax	NOUN
taxlaw-2801	179	15	gap	gap	NOUN
taxlaw-2801	179	16	constituted	constitute	VERB
taxlaw-2801	179	17	19.7	19.7	NUM
taxlaw-2801	179	18	%	%	NOUN
taxlaw-2801	179	19	of	of	ADP
taxlaw-2801	179	20	the	the	DET
taxlaw-2801	179	21	overall	overall	ADJ
taxlaw-2801	179	22	annual	annual	ADJ
taxlaw-2801	179	23	gross	gross	ADJ
taxlaw-2801	179	24	federal	federal	ADJ
taxlaw-2801	179	25	tax	tax	NOUN
taxlaw-2801	179	26	gap	gap	NOUN
taxlaw-2801	179	27	for	for	ADP
taxlaw-2801	179	28	2001	2001	NUM
taxlaw-2801	179	29	.	.	PUNCT
taxlaw-2801	180	1	by	by	ADP
taxlaw-2801	180	2	contrast	contrast	NOUN
taxlaw-2801	180	3	,	,	PUNCT
taxlaw-2801	180	4	a	a	DET
taxlaw-2801	180	5	relatively	relatively	ADV
taxlaw-2801	180	6	small	small	ADJ
taxlaw-2801	180	7	amount	amount	NOUN
taxlaw-2801	180	8	of	of	ADP
taxlaw-2801	180	9	the	the	DET
taxlaw-2801	180	10	tax	tax	NOUN
taxlaw-2801	180	11	gap	gap	NOUN
taxlaw-2801	180	12	–	–	PUNCT
taxlaw-2801	180	13	roughly	roughly	ADV
taxlaw-2801	180	14	16.2	16.2	NUM
taxlaw-2801	180	15	%	%	NOUN
taxlaw-2801	180	16	of	of	ADP
taxlaw-2801	180	17	the	the	DET
taxlaw-2801	180	18	total	total	NOUN
taxlaw-2801	180	19	–	–	PUNCT
taxlaw-2801	180	20	was	be	AUX
taxlaw-2801	180	21	attributable	attributable	ADJ
taxlaw-2801	180	22	to	to	ADP
taxlaw-2801	180	23	underreported	underreported	ADJ
taxlaw-2801	180	24	non	non	ADJ
taxlaw-2801	180	25	-	-	ADJ
taxlaw-2801	180	26	business	business	NOUN
taxlaw-2801	180	27	-	-	PUNCT
taxlaw-2801	180	28	related	relate	VERB
taxlaw-2801	180	29	individual	individual	ADJ
taxlaw-2801	180	30	income	income	NOUN
taxlaw-2801	180	31	,	,	PUNCT
taxlaw-2801	180	32	a	a	DET
taxlaw-2801	180	33	category	category	NOUN
taxlaw-2801	181	1	that	that	PRON
taxlaw-2801	181	2	,	,	PUNCT
taxlaw-2801	181	3	23	23	NUM
taxlaw-2801	181	4	i	i	PRON
taxlaw-2801	181	5	d.	d.	PROPN
taxlaw-2801	181	6	24	24	NUM
taxlaw-2801	182	1	i	i	PRON
taxlaw-2801	182	2	d.	d.	PROPN
taxlaw-2801	182	3	25	25	NUM
taxlaw-2801	183	1	i	i	PRON
taxlaw-2801	183	2	d.	d.	PROPN
taxlaw-2801	183	3	at	at	ADP
taxlaw-2801	183	4	13	13	NUM
taxlaw-2801	183	5	.	.	PUNCT
taxlaw-2801	183	6	26	26	NUM
taxlaw-2801	184	1	i	i	PROPN
taxlaw-2801	184	2	d.	d.	PROPN
taxlaw-2801	184	3	108	108	NUM
taxlaw-2801	184	4	columbia	columbia	PROPN
taxlaw-2801	184	5	journal	journal	PROPN
taxlaw-2801	184	6	of	of	ADP
taxlaw-2801	184	7	tax	tax	NOUN
taxlaw-2801	184	8	law	law	NOUN
taxlaw-2801	184	9	[	[	X
taxlaw-2801	184	10	vol	vol	NOUN
taxlaw-2801	184	11	.	.	PUNCT
taxlaw-2801	185	1	2:100	2:100	NUM
taxlaw-2801	185	2	again	again	ADV
taxlaw-2801	185	3	,	,	PUNCT
taxlaw-2801	185	4	would	would	AUX
taxlaw-2801	185	5	include	include	VERB
taxlaw-2801	185	6	understated	understated	ADJ
taxlaw-2801	185	7	wages	wage	NOUN
taxlaw-2801	185	8	,	,	PUNCT
taxlaw-2801	185	9	tips	tip	NOUN
taxlaw-2801	185	10	,	,	PUNCT
taxlaw-2801	185	11	interest	interest	NOUN
taxlaw-2801	185	12	,	,	PUNCT
taxlaw-2801	185	13	and	and	CCONJ
taxlaw-2801	185	14	capital	capital	NOUN
taxlaw-2801	185	15	gain	gain	NOUN
taxlaw-2801	185	16	income.27	income.27	ADP
taxlaw-2801	185	17	another	another	DET
taxlaw-2801	185	18	way	way	NOUN
taxlaw-2801	185	19	to	to	PART
taxlaw-2801	185	20	see	see	VERB
taxlaw-2801	185	21	the	the	DET
taxlaw-2801	185	22	problem	problem	NOUN
taxlaw-2801	185	23	is	be	AUX
taxlaw-2801	185	24	to	to	PART
taxlaw-2801	185	25	focus	focus	VERB
taxlaw-2801	185	26	on	on	ADP
taxlaw-2801	185	27	the	the	DET
taxlaw-2801	185	28	rates	rate	NOUN
taxlaw-2801	185	29	of	of	ADP
taxlaw-2801	185	30	noncompliance	noncompliance	NOUN
taxlaw-2801	185	31	.	.	PUNCT
taxlaw-2801	186	1	the	the	DET
taxlaw-2801	186	2	treasury	treasury	PROPN
taxlaw-2801	186	3	department	department	PROPN
taxlaw-2801	186	4	calculates	calculate	VERB
taxlaw-2801	186	5	an	an	DET
taxlaw-2801	186	6	aggregate	aggregate	ADJ
taxlaw-2801	186	7	“	"	PUNCT
taxlaw-2801	186	8	net	net	ADJ
taxlaw-2801	186	9	misreporting	misreporte	VERB
taxlaw-2801	186	10	percentage	percentage	NOUN
taxlaw-2801	186	11	”	"	PUNCT
taxlaw-2801	186	12	(	(	PUNCT
taxlaw-2801	186	13	or	or	CCONJ
taxlaw-2801	186	14	“	"	PUNCT
taxlaw-2801	186	15	nmp	nmp	NOUN
taxlaw-2801	186	16	”	"	PUNCT
taxlaw-2801	186	17	)	)	PUNCT
taxlaw-2801	186	18	for	for	ADP
taxlaw-2801	186	19	various	various	ADJ
taxlaw-2801	186	20	categories	category	NOUN
taxlaw-2801	186	21	of	of	ADP
taxlaw-2801	186	22	taxpayers	taxpayer	NOUN
taxlaw-2801	186	23	by	by	ADP
taxlaw-2801	186	24	dividing	divide	VERB
taxlaw-2801	186	25	the	the	DET
taxlaw-2801	186	26	amount	amount	NOUN
taxlaw-2801	186	27	of	of	ADP
taxlaw-2801	186	28	the	the	DET
taxlaw-2801	186	29	income	income	NOUN
taxlaw-2801	186	30	that	that	PRON
taxlaw-2801	186	31	is	be	AUX
taxlaw-2801	186	32	misreported	misreporte	VERB
taxlaw-2801	186	33	by	by	ADP
taxlaw-2801	186	34	the	the	DET
taxlaw-2801	186	35	amount	amount	NOUN
taxlaw-2801	186	36	that	that	PRON
taxlaw-2801	186	37	should	should	AUX
taxlaw-2801	186	38	have	have	AUX
taxlaw-2801	186	39	been	be	AUX
taxlaw-2801	186	40	reported	report	VERB
taxlaw-2801	186	41	.	.	PUNCT
taxlaw-2801	187	1	this	this	DET
taxlaw-2801	187	2	later	later	ADJ
taxlaw-2801	187	3	gap	gap	NOUN
taxlaw-2801	187	4	is	be	AUX
taxlaw-2801	187	5	remarkably	remarkably	ADV
taxlaw-2801	187	6	small	small	ADJ
taxlaw-2801	187	7	,	,	PUNCT
taxlaw-2801	187	8	relatively	relatively	ADV
taxlaw-2801	187	9	speaking	speak	VERB
taxlaw-2801	187	10	,	,	PUNCT
taxlaw-2801	187	11	considering	consider	VERB
taxlaw-2801	187	12	that	that	SCONJ
taxlaw-2801	187	13	the	the	DET
taxlaw-2801	187	14	total	total	ADJ
taxlaw-2801	187	15	number	number	NOUN
taxlaw-2801	187	16	for	for	ADP
taxlaw-2801	187	17	non	non	ADJ
taxlaw-2801	187	18	-	-	ADJ
taxlaw-2801	187	19	business	business	ADJ
taxlaw-2801	187	20	individual	individual	ADJ
taxlaw-2801	187	21	income	income	NOUN
taxlaw-2801	187	22	is	be	AUX
taxlaw-2801	187	23	by	by	ADP
taxlaw-2801	187	24	far	far	ADV
taxlaw-2801	187	25	larger	large	ADJ
taxlaw-2801	187	26	than	than	ADP
taxlaw-2801	187	27	the	the	DET
taxlaw-2801	187	28	total	total	ADJ
taxlaw-2801	187	29	amount	amount	NOUN
taxlaw-2801	187	30	of	of	ADP
taxlaw-2801	187	31	business	business	NOUN
taxlaw-2801	187	32	income	income	NOUN
taxlaw-2801	187	33	for	for	ADP
taxlaw-2801	187	34	individuals	individual	NOUN
taxlaw-2801	187	35	.	.	PUNCT
taxlaw-2801	188	1	28	28	NUM
taxlaw-2801	189	1	and	and	CCONJ
taxlaw-2801	189	2	using	use	VERB
taxlaw-2801	189	3	this	this	DET
taxlaw-2801	189	4	figure	figure	NOUN
taxlaw-2801	189	5	,	,	PUNCT
taxlaw-2801	189	6	there	there	PRON
taxlaw-2801	189	7	is	be	VERB
taxlaw-2801	189	8	a	a	DET
taxlaw-2801	189	9	good	good	ADJ
taxlaw-2801	189	10	deal	deal	NOUN
taxlaw-2801	189	11	of	of	ADP
taxlaw-2801	189	12	variation	variation	NOUN
taxlaw-2801	189	13	in	in	ADP
taxlaw-2801	189	14	noncompliance	noncompliance	NOUN
taxlaw-2801	189	15	rates	rate	NOUN
taxlaw-2801	189	16	depending	depend	VERB
taxlaw-2801	189	17	on	on	ADP
taxlaw-2801	189	18	the	the	DET
taxlaw-2801	189	19	type	type	NOUN
taxlaw-2801	189	20	of	of	ADP
taxlaw-2801	189	21	taxpayer	taxpayer	NOUN
taxlaw-2801	189	22	in	in	ADP
taxlaw-2801	189	23	question	question	NOUN
taxlaw-2801	189	24	.	.	PUNCT
taxlaw-2801	190	1	for	for	ADP
taxlaw-2801	190	2	example	example	NOUN
taxlaw-2801	190	3	,	,	PUNCT
taxlaw-2801	190	4	the	the	DET
taxlaw-2801	190	5	nmp	nmp	NOUN
taxlaw-2801	190	6	for	for	ADP
taxlaw-2801	190	7	non	non	ADJ
taxlaw-2801	190	8	-	-	ADJ
taxlaw-2801	190	9	business	business	ADJ
taxlaw-2801	190	10	individual	individual	ADJ
taxlaw-2801	190	11	income	income	NOUN
taxlaw-2801	190	12	is	be	AUX
taxlaw-2801	190	13	only	only	ADV
taxlaw-2801	190	14	around	around	ADP
taxlaw-2801	190	15	4	4	NUM
taxlaw-2801	190	16	%	%	NOUN
taxlaw-2801	190	17	and	and	CCONJ
taxlaw-2801	190	18	it	it	PRON
taxlaw-2801	190	19	is	be	AUX
taxlaw-2801	190	20	less	less	ADJ
taxlaw-2801	190	21	than	than	ADP
taxlaw-2801	190	22	1	1	NUM
taxlaw-2801	190	23	%	%	NOUN
taxlaw-2801	190	24	for	for	ADP
taxlaw-2801	190	25	wages	wage	NOUN
taxlaw-2801	190	26	.	.	PUNCT
taxlaw-2801	191	1	by	by	ADP
taxlaw-2801	191	2	contrast	contrast	NOUN
taxlaw-2801	191	3	,	,	PUNCT
taxlaw-2801	191	4	for	for	ADP
taxlaw-2801	191	5	non	non	ADJ
taxlaw-2801	191	6	-	-	ADJ
taxlaw-2801	191	7	farm	farm	ADJ
taxlaw-2801	191	8	soleproprietor	soleproprietor	NOUN
taxlaw-2801	191	9	income	income	NOUN
taxlaw-2801	191	10	,	,	PUNCT
taxlaw-2801	191	11	the	the	DET
taxlaw-2801	191	12	nmp	nmp	NOUN
taxlaw-2801	191	13	was	be	AUX
taxlaw-2801	191	14	calculated	calculate	VERB
taxlaw-2801	191	15	to	to	PART
taxlaw-2801	191	16	be	be	AUX
taxlaw-2801	191	17	a	a	DET
taxlaw-2801	191	18	whopping	whopping	ADJ
taxlaw-2801	191	19	57	57	NUM
taxlaw-2801	191	20	%	%	NOUN
taxlaw-2801	191	21	.	.	PUNCT
taxlaw-2801	192	1	that	that	PRON
taxlaw-2801	192	2	is	be	AUX
taxlaw-2801	192	3	,	,	PUNCT
taxlaw-2801	192	4	individuals	individual	NOUN
taxlaw-2801	192	5	who	who	PRON
taxlaw-2801	192	6	ran	run	VERB
taxlaw-2801	192	7	their	their	PRON
taxlaw-2801	192	8	own	own	ADJ
taxlaw-2801	192	9	businesses	business	NOUN
taxlaw-2801	192	10	as	as	ADP
taxlaw-2801	192	11	sole	sole	ADJ
taxlaw-2801	192	12	proprietorships	proprietorship	NOUN
taxlaw-2801	192	13	in	in	ADP
taxlaw-2801	192	14	2001	2001	NUM
taxlaw-2801	192	15	remitted	remit	VERB
taxlaw-2801	192	16	,	,	PUNCT
taxlaw-2801	192	17	in	in	ADP
taxlaw-2801	192	18	the	the	DET
taxlaw-2801	192	19	aggregate	aggregate	NOUN
taxlaw-2801	192	20	,	,	PUNCT
taxlaw-2801	192	21	only	only	ADV
taxlaw-2801	192	22	43	43	NUM
taxlaw-2801	192	23	%	%	NOUN
taxlaw-2801	192	24	of	of	ADP
taxlaw-2801	192	25	the	the	DET
taxlaw-2801	192	26	income	income	NOUN
taxlaw-2801	192	27	taxes	taxis	NOUN
taxlaw-2801	192	28	they	they	PRON
taxlaw-2801	192	29	actually	actually	ADV
taxlaw-2801	192	30	owed.29	owed.29	VERB
taxlaw-2801	193	1	but	but	CCONJ
taxlaw-2801	193	2	that	that	PRON
taxlaw-2801	193	3	was	be	AUX
taxlaw-2801	193	4	not	not	PART
taxlaw-2801	193	5	the	the	DET
taxlaw-2801	193	6	only	only	ADJ
taxlaw-2801	193	7	problem	problem	NOUN
taxlaw-2801	193	8	area	area	NOUN
taxlaw-2801	193	9	.	.	PUNCT
taxlaw-2801	194	1	the	the	DET
taxlaw-2801	194	2	noncompliance	noncompliance	NOUN
taxlaw-2801	194	3	rate	rate	NOUN
taxlaw-2801	194	4	for	for	ADP
taxlaw-2801	194	5	farm	farm	NOUN
taxlaw-2801	194	6	income	income	NOUN
taxlaw-2801	194	7	was	be	AUX
taxlaw-2801	194	8	even	even	ADV
taxlaw-2801	194	9	higher	high	ADJ
taxlaw-2801	194	10	(	(	PUNCT
taxlaw-2801	194	11	71	71	NUM
taxlaw-2801	194	12	%	%	NOUN
taxlaw-2801	194	13	)	)	PUNCT
taxlaw-2801	194	14	,	,	PUNCT
taxlaw-2801	194	15	but	but	CCONJ
taxlaw-2801	194	16	the	the	DET
taxlaw-2801	194	17	magnitude	magnitude	NOUN
taxlaw-2801	194	18	in	in	ADP
taxlaw-2801	194	19	revenue	revenue	NOUN
taxlaw-2801	194	20	terms	term	NOUN
taxlaw-2801	194	21	of	of	ADP
taxlaw-2801	194	22	the	the	DET
taxlaw-2801	194	23	problem	problem	NOUN
taxlaw-2801	194	24	there	there	PRON
taxlaw-2801	194	25	was	be	VERB
taxlaw-2801	194	26	much	much	ADV
taxlaw-2801	194	27	smaller	small	ADJ
taxlaw-2801	194	28	(	(	PUNCT
taxlaw-2801	194	29	with	with	ADP
taxlaw-2801	194	30	an	an	DET
taxlaw-2801	194	31	underreporting	underreporting	ADJ
taxlaw-2801	194	32	gap	gap	NOUN
taxlaw-2801	194	33	of	of	ADP
taxlaw-2801	194	34	only	only	ADV
taxlaw-2801	194	35	$	$	SYM
taxlaw-2801	194	36	6	6	NUM
taxlaw-2801	194	37	billion).30	billion).30	NOUN
taxlaw-2801	194	38	these	these	DET
taxlaw-2801	194	39	misreporting	misreporte	VERB
taxlaw-2801	194	40	percentages	percentage	NOUN
taxlaw-2801	194	41	far	far	ADV
taxlaw-2801	194	42	exceed	exceed	VERB
taxlaw-2801	194	43	the	the	DET
taxlaw-2801	194	44	noncompliance	noncompliance	NOUN
taxlaw-2801	194	45	rate	rate	NOUN
taxlaw-2801	194	46	attributable	attributable	ADJ
taxlaw-2801	194	47	to	to	ADP
taxlaw-2801	194	48	the	the	DET
taxlaw-2801	194	49	corporate	corporate	ADJ
taxlaw-2801	194	50	income	income	NOUN
taxlaw-2801	194	51	tax	tax	NOUN
taxlaw-2801	194	52	overall	overall	NOUN
taxlaw-2801	194	53	,	,	PUNCT
taxlaw-2801	194	54	which	which	PRON
taxlaw-2801	194	55	in	in	ADP
taxlaw-2801	194	56	the	the	DET
taxlaw-2801	194	57	aggregate	aggregate	NOUN
taxlaw-2801	194	58	was	be	AUX
taxlaw-2801	194	59	only	only	ADV
taxlaw-2801	194	60	18.5	18.5	NUM
taxlaw-2801	194	61	%	%	NOUN
taxlaw-2801	194	62	.	.	PUNCT
taxlaw-2801	195	1	this	this	DET
taxlaw-2801	195	2	estimate	estimate	NOUN
taxlaw-2801	195	3	for	for	ADP
taxlaw-2801	195	4	corporate	corporate	ADJ
taxlaw-2801	195	5	noncompliance	noncompliance	NOUN
taxlaw-2801	195	6	,	,	PUNCT
taxlaw-2801	195	7	however	however	ADV
taxlaw-2801	195	8	,	,	PUNCT
taxlaw-2801	195	9	combines	combine	VERB
taxlaw-2801	195	10	the	the	DET
taxlaw-2801	195	11	noncompliance	noncompliance	NOUN
taxlaw-2801	195	12	figures	figure	NOUN
taxlaw-2801	195	13	for	for	ADP
taxlaw-2801	195	14	large	large	ADJ
taxlaw-2801	195	15	and	and	CCONJ
taxlaw-2801	195	16	small	small	ADJ
taxlaw-2801	195	17	corporations	corporation	NOUN
taxlaw-2801	195	18	,	,	PUNCT
taxlaw-2801	195	19	and	and	CCONJ
taxlaw-2801	195	20	,	,	PUNCT
taxlaw-2801	195	21	for	for	ADP
taxlaw-2801	195	22	reasons	reason	NOUN
taxlaw-2801	195	23	discussed	discuss	VERB
taxlaw-2801	195	24	further	far	ADV
taxlaw-2801	195	25	below	below	ADV
taxlaw-2801	195	26	,	,	PUNCT
taxlaw-2801	195	27	we	we	PRON
taxlaw-2801	195	28	suspect	suspect	VERB
taxlaw-2801	195	29	that	that	SCONJ
taxlaw-2801	195	30	the	the	DET
taxlaw-2801	195	31	rate	rate	NOUN
taxlaw-2801	195	32	of	of	ADP
taxlaw-2801	195	33	noncompliance	noncompliance	NOUN
taxlaw-2801	195	34	for	for	ADP
taxlaw-2801	195	35	the	the	DET
taxlaw-2801	195	36	latter	latter	ADJ
taxlaw-2801	195	37	would	would	AUX
taxlaw-2801	195	38	be	be	AUX
taxlaw-2801	195	39	greater.31	greater.31	NOUN
taxlaw-2801	195	40	likewise	likewise	ADV
taxlaw-2801	195	41	,	,	PUNCT
taxlaw-2801	195	42	the	the	DET
taxlaw-2801	195	43	noncompliance	noncompliance	NOUN
taxlaw-2801	195	44	rate	rate	NOUN
taxlaw-2801	195	45	for	for	ADP
taxlaw-2801	195	46	the	the	DET
taxlaw-2801	195	47	category	category	NOUN
taxlaw-2801	195	48	of	of	ADP
taxlaw-2801	195	49	partnerships	partnership	NOUN
taxlaw-2801	195	50	and	and	CCONJ
taxlaw-2801	195	51	scorps	scorps	NOUN
taxlaw-2801	195	52	was	be	AUX
taxlaw-2801	195	53	in	in	ADP
taxlaw-2801	195	54	the	the	DET
taxlaw-2801	195	55	neighborhood	neighborhood	NOUN
taxlaw-2801	195	56	of	of	ADP
taxlaw-2801	195	57	18	18	NUM
taxlaw-2801	195	58	%	%	NOUN
taxlaw-2801	195	59	,	,	PUNCT
taxlaw-2801	195	60	but	but	CCONJ
taxlaw-2801	195	61	we	we	PRON
taxlaw-2801	195	62	suspect	suspect	VERB
taxlaw-2801	195	63	that	that	SCONJ
taxlaw-2801	195	64	statistic	statistic	ADJ
taxlaw-2801	195	65	masks	mask	VERB
taxlaw-2801	195	66	some	some	DET
taxlaw-2801	195	67	pockets	pocket	NOUN
taxlaw-2801	195	68	of	of	ADP
taxlaw-2801	195	69	serious	serious	ADJ
taxlaw-2801	195	70	noncompliance.32	noncompliance.32	VERB
taxlaw-2801	195	71	indeed	indeed	ADV
taxlaw-2801	195	72	,	,	PUNCT
taxlaw-2801	195	73	just	just	ADV
taxlaw-2801	195	74	as	as	SCONJ
taxlaw-2801	195	75	the	the	DET
taxlaw-2801	195	76	15	15	NUM
taxlaw-2801	195	77	%	%	NOUN
taxlaw-2801	195	78	figure	figure	NOUN
taxlaw-2801	195	79	for	for	ADP
taxlaw-2801	195	80	overall	overall	ADJ
taxlaw-2801	195	81	noncompliance	noncompliance	NOUN
taxlaw-2801	195	82	hides	hide	VERB
taxlaw-2801	195	83	areas	area	NOUN
taxlaw-2801	195	84	of	of	ADP
taxlaw-2801	195	85	much	much	ADV
taxlaw-2801	195	86	more	more	ADV
taxlaw-2801	195	87	serious	serious	ADJ
taxlaw-2801	195	88	noncompliance	noncompliance	NOUN
taxlaw-2801	195	89	,	,	PUNCT
taxlaw-2801	195	90	even	even	ADV
taxlaw-2801	195	91	the	the	DET
taxlaw-2801	195	92	more	more	ADV
taxlaw-2801	195	93	fine	fine	ADV
taxlaw-2801	195	94	-	-	PUNCT
taxlaw-2801	195	95	grained	grain	VERB
taxlaw-2801	195	96	statistics	statistic	NOUN
taxlaw-2801	195	97	above	above	ADV
taxlaw-2801	195	98	tend	tend	VERB
taxlaw-2801	195	99	to	to	PART
taxlaw-2801	195	100	mask	mask	VERB
taxlaw-2801	195	101	areas	area	NOUN
taxlaw-2801	195	102	of	of	ADP
taxlaw-2801	195	103	substantial	substantial	ADJ
taxlaw-2801	195	104	abuse	abuse	NOUN
taxlaw-2801	195	105	.	.	PUNCT
taxlaw-2801	196	1	take	take	VERB
taxlaw-2801	196	2	non	non	ADJ
taxlaw-2801	196	3	-	-	ADJ
taxlaw-2801	196	4	farm	farm	ADJ
taxlaw-2801	196	5	sole	sole	ADJ
taxlaw-2801	196	6	proprietors	proprietor	NOUN
taxlaw-2801	196	7	,	,	PUNCT
taxlaw-2801	196	8	for	for	ADP
taxlaw-2801	196	9	example	example	NOUN
taxlaw-2801	196	10	.	.	PUNCT
taxlaw-2801	197	1	the	the	DET
taxlaw-2801	197	2	2001	2001	NUM
taxlaw-2801	197	3	data	datum	NOUN
taxlaw-2801	197	4	reveal	reveal	VERB
taxlaw-2801	197	5	that	that	SCONJ
taxlaw-2801	197	6	,	,	PUNCT
taxlaw-2801	197	7	although	although	SCONJ
taxlaw-2801	197	8	sole	sole	ADJ
taxlaw-2801	197	9	proprietors	proprietor	NOUN
taxlaw-2801	197	10	as	as	ADP
taxlaw-2801	197	11	a	a	DET
taxlaw-2801	197	12	group	group	NOUN
taxlaw-2801	197	13	are	be	AUX
taxlaw-2801	197	14	among	among	ADP
taxlaw-2801	197	15	the	the	DET
taxlaw-2801	197	16	least	least	ADJ
taxlaw-2801	197	17	compliant	compliant	ADJ
taxlaw-2801	197	18	,	,	PUNCT
taxlaw-2801	197	19	not	not	PART
taxlaw-2801	197	20	all	all	DET
taxlaw-2801	197	21	sole	sole	ADJ
taxlaw-2801	197	22	proprietors	proprietor	NOUN
taxlaw-2801	197	23	wildly	wildly	ADV
taxlaw-2801	197	24	understate	understate	VERB
taxlaw-2801	197	25	their	their	PRON
taxlaw-2801	197	26	business	business	NOUN
taxlaw-2801	197	27	income	income	NOUN
taxlaw-2801	197	28	.	.	PUNCT
taxlaw-2801	198	1	although	although	SCONJ
taxlaw-2801	198	2	it	it	PRON
taxlaw-2801	198	3	is	be	AUX
taxlaw-2801	198	4	true	true	ADJ
taxlaw-2801	198	5	that	that	SCONJ
taxlaw-2801	198	6	(	(	PUNCT
taxlaw-2801	198	7	based	base	VERB
taxlaw-2801	198	8	on	on	ADP
taxlaw-2801	198	9	the	the	DET
taxlaw-2801	198	10	2001	2001	NUM
taxlaw-2801	198	11	data	datum	NOUN
taxlaw-2801	198	12	)	)	PUNCT
taxlaw-2801	198	13	most	most	ADJ
taxlaw-2801	198	14	sole	sole	ADJ
taxlaw-2801	198	15	proprietors	proprietor	NOUN
taxlaw-2801	198	16	filing	file	VERB
taxlaw-2801	198	17	schedule	schedule	NOUN
taxlaw-2801	198	18	c	c	NOUN
taxlaw-2801	198	19	returns	return	NOUN
taxlaw-2801	198	20	understated	understate	VERB
taxlaw-2801	198	21	their	their	PRON
taxlaw-2801	198	22	business	business	NOUN
taxlaw-2801	198	23	income	income	NOUN
taxlaw-2801	198	24	to	to	ADP
taxlaw-2801	198	25	some	some	DET
taxlaw-2801	198	26	extent	extent	NOUN
taxlaw-2801	198	27	,	,	PUNCT
taxlaw-2801	198	28	not	not	PART
taxlaw-2801	198	29	all	all	PRON
taxlaw-2801	198	30	did	do	VERB
taxlaw-2801	198	31	.	.	PUNCT
taxlaw-2801	199	1	in	in	ADP
taxlaw-2801	199	2	fact	fact	NOUN
taxlaw-2801	199	3	,	,	PUNCT
taxlaw-2801	199	4	the	the	DET
taxlaw-2801	199	5	majority	majority	NOUN
taxlaw-2801	199	6	of	of	ADP
taxlaw-2801	199	7	the	the	DET
taxlaw-2801	199	8	understatement	understatement	NOUN
taxlaw-2801	199	9	27	27	NUM
taxlaw-2801	199	10	i	i	PROPN
taxlaw-2801	199	11	d.	d.	PROPN
taxlaw-2801	199	12	28	28	NUM
taxlaw-2801	200	1	i	i	PRON
taxlaw-2801	200	2	d.	d.	PROPN
taxlaw-2801	200	3	29	29	NUM
taxlaw-2801	201	1	i	i	PRON
taxlaw-2801	201	2	d.	d.	PROPN
taxlaw-2801	201	3	30	30	NUM
taxlaw-2801	201	4	this	this	PRON
taxlaw-2801	201	5	is	be	AUX
taxlaw-2801	201	6	simply	simply	ADV
taxlaw-2801	201	7	because	because	SCONJ
taxlaw-2801	201	8	farm	farm	NOUN
taxlaw-2801	201	9	income	income	NOUN
taxlaw-2801	201	10	as	as	ADP
taxlaw-2801	201	11	a	a	DET
taxlaw-2801	201	12	type	type	NOUN
taxlaw-2801	201	13	of	of	ADP
taxlaw-2801	201	14	individual	individual	ADJ
taxlaw-2801	201	15	business	business	NOUN
taxlaw-2801	201	16	income	income	NOUN
taxlaw-2801	201	17	is	be	AUX
taxlaw-2801	201	18	small	small	ADJ
taxlaw-2801	201	19	relative	relative	ADJ
taxlaw-2801	201	20	to	to	ADP
taxlaw-2801	201	21	other	other	ADJ
taxlaw-2801	201	22	types	type	NOUN
taxlaw-2801	201	23	of	of	ADP
taxlaw-2801	201	24	smb	smb	PROPN
taxlaw-2801	201	25	income	income	NOUN
taxlaw-2801	201	26	.	.	PUNCT
taxlaw-2801	202	1	31	31	NUM
taxlaw-2801	202	2	treasury	treasury	PROPN
taxlaw-2801	202	3	,	,	PUNCT
taxlaw-2801	202	4	supra	supra	PROPN
taxlaw-2801	202	5	note	note	NOUN
taxlaw-2801	202	6	2	2	NUM
taxlaw-2801	202	7	,	,	PUNCT
taxlaw-2801	202	8	at	at	ADP
taxlaw-2801	202	9	11	11	NUM
taxlaw-2801	202	10	.	.	PUNCT
taxlaw-2801	203	1	according	accord	VERB
taxlaw-2801	203	2	to	to	ADP
taxlaw-2801	203	3	the	the	DET
taxlaw-2801	203	4	treasury	treasury	NOUN
taxlaw-2801	203	5	tax	tax	NOUN
taxlaw-2801	203	6	gap	gap	NOUN
taxlaw-2801	203	7	study	study	NOUN
taxlaw-2801	203	8	,	,	PUNCT
taxlaw-2801	203	9	small	small	ADJ
taxlaw-2801	203	10	corporations	corporation	NOUN
taxlaw-2801	203	11	(	(	PUNCT
taxlaw-2801	203	12	those	those	PRON
taxlaw-2801	203	13	with	with	ADP
taxlaw-2801	203	14	annual	annual	ADJ
taxlaw-2801	203	15	revenue	revenue	NOUN
taxlaw-2801	203	16	of	of	ADP
taxlaw-2801	203	17	less	less	ADJ
taxlaw-2801	203	18	than	than	ADP
taxlaw-2801	203	19	$	$	SYM
taxlaw-2801	203	20	10	10	NUM
taxlaw-2801	203	21	million	million	NUM
taxlaw-2801	203	22	)	)	PUNCT
taxlaw-2801	203	23	exhibited	exhibit	VERB
taxlaw-2801	203	24	a	a	DET
taxlaw-2801	203	25	tax	tax	NOUN
taxlaw-2801	203	26	gap	gap	NOUN
taxlaw-2801	203	27	of	of	ADP
taxlaw-2801	203	28	$	$	SYM
taxlaw-2801	203	29	5	5	NUM
taxlaw-2801	203	30	billion	billion	NUM
taxlaw-2801	203	31	;	;	PUNCT
taxlaw-2801	203	32	whereas	whereas	SCONJ
taxlaw-2801	203	33	large	large	ADJ
taxlaw-2801	203	34	corporations	corporation	NOUN
taxlaw-2801	203	35	(	(	PUNCT
taxlaw-2801	203	36	over	over	ADP
taxlaw-2801	203	37	$	$	SYM
taxlaw-2801	203	38	10	10	NUM
taxlaw-2801	203	39	million	million	NUM
taxlaw-2801	203	40	in	in	ADP
taxlaw-2801	203	41	revenues	revenue	NOUN
taxlaw-2801	203	42	)	)	PUNCT
taxlaw-2801	203	43	had	have	VERB
taxlaw-2801	203	44	a	a	DET
taxlaw-2801	203	45	tax	tax	NOUN
taxlaw-2801	203	46	gap	gap	NOUN
taxlaw-2801	203	47	of	of	ADP
taxlaw-2801	203	48	$	$	SYM
taxlaw-2801	203	49	25	25	NUM
taxlaw-2801	203	50	billion	billion	NUM
taxlaw-2801	203	51	.	.	PUNCT
taxlaw-2801	204	1	i	i	PRON
taxlaw-2801	204	2	d.	d.	PROPN
taxlaw-2801	204	3	the	the	DET
taxlaw-2801	204	4	treasury	treasury	PROPN
taxlaw-2801	204	5	study	study	NOUN
taxlaw-2801	204	6	did	do	AUX
taxlaw-2801	204	7	not	not	PART
taxlaw-2801	204	8	break	break	VERB
taxlaw-2801	204	9	the	the	DET
taxlaw-2801	204	10	corporate	corporate	ADJ
taxlaw-2801	204	11	nmp	nmp	NOUN
taxlaw-2801	204	12	down	down	ADP
taxlaw-2801	204	13	into	into	ADP
taxlaw-2801	204	14	these	these	DET
taxlaw-2801	204	15	two	two	NUM
taxlaw-2801	204	16	categories	category	NOUN
taxlaw-2801	204	17	,	,	PUNCT
taxlaw-2801	204	18	but	but	CCONJ
taxlaw-2801	204	19	reported	report	VERB
taxlaw-2801	204	20	an	an	DET
taxlaw-2801	204	21	18.5	18.5	NUM
taxlaw-2801	204	22	%	%	NOUN
taxlaw-2801	204	23	figure	figure	NOUN
taxlaw-2801	204	24	for	for	ADP
taxlaw-2801	204	25	all	all	DET
taxlaw-2801	204	26	corporations	corporation	NOUN
taxlaw-2801	204	27	.	.	PUNCT
taxlaw-2801	205	1	we	we	PRON
taxlaw-2801	205	2	suspect	suspect	VERB
taxlaw-2801	205	3	that	that	SCONJ
taxlaw-2801	205	4	the	the	DET
taxlaw-2801	205	5	noncompliance	noncompliance	NOUN
taxlaw-2801	205	6	rate	rate	NOUN
taxlaw-2801	205	7	for	for	ADP
taxlaw-2801	205	8	small	small	ADJ
taxlaw-2801	205	9	corporations	corporation	NOUN
taxlaw-2801	205	10	is	be	AUX
taxlaw-2801	205	11	significantly	significantly	ADV
taxlaw-2801	205	12	higher	high	ADJ
taxlaw-2801	205	13	than	than	ADP
taxlaw-2801	205	14	that	that	PRON
taxlaw-2801	205	15	for	for	ADP
taxlaw-2801	205	16	large	large	ADJ
taxlaw-2801	205	17	corporations	corporation	NOUN
taxlaw-2801	205	18	,	,	PUNCT
taxlaw-2801	205	19	for	for	ADP
taxlaw-2801	205	20	reasons	reason	NOUN
taxlaw-2801	205	21	we	we	PRON
taxlaw-2801	205	22	discuss	discuss	VERB
taxlaw-2801	205	23	below	below	ADV
taxlaw-2801	205	24	(	(	PUNCT
taxlaw-2801	205	25	including	include	VERB
taxlaw-2801	205	26	the	the	DET
taxlaw-2801	205	27	expectation	expectation	NOUN
taxlaw-2801	205	28	of	of	ADP
taxlaw-2801	205	29	greater	great	ADJ
taxlaw-2801	205	30	irs	irs	PROPN
taxlaw-2801	205	31	enforcement	enforcement	NOUN
taxlaw-2801	205	32	efforts	effort	NOUN
taxlaw-2801	205	33	for	for	ADP
taxlaw-2801	205	34	large	large	ADJ
taxlaw-2801	205	35	corporate	corporate	ADJ
taxlaw-2801	205	36	taxpayers	taxpayer	NOUN
taxlaw-2801	205	37	,	,	PUNCT
taxlaw-2801	205	38	given	give	VERB
taxlaw-2801	205	39	the	the	DET
taxlaw-2801	205	40	obvious	obvious	ADJ
taxlaw-2801	205	41	economies	economy	NOUN
taxlaw-2801	205	42	of	of	ADP
taxlaw-2801	205	43	scale	scale	NOUN
taxlaw-2801	205	44	of	of	ADP
taxlaw-2801	205	45	doing	do	VERB
taxlaw-2801	205	46	so	so	ADV
taxlaw-2801	205	47	)	)	PUNCT
taxlaw-2801	205	48	.	.	PUNCT
taxlaw-2801	206	1	32	32	NUM
taxlaw-2801	206	2	in	in	ADP
taxlaw-2801	206	3	other	other	ADJ
taxlaw-2801	206	4	words	word	NOUN
taxlaw-2801	206	5	,	,	PUNCT
taxlaw-2801	206	6	although	although	SCONJ
taxlaw-2801	206	7	the	the	DET
taxlaw-2801	206	8	overall	overall	ADJ
taxlaw-2801	206	9	average	average	ADJ
taxlaw-2801	206	10	rate	rate	NOUN
taxlaw-2801	206	11	of	of	ADP
taxlaw-2801	206	12	noncompliance	noncompliance	NOUN
taxlaw-2801	206	13	for	for	ADP
taxlaw-2801	206	14	individual	individual	ADJ
taxlaw-2801	206	15	returns	return	NOUN
taxlaw-2801	206	16	reporting	report	VERB
taxlaw-2801	206	17	income	income	NOUN
taxlaw-2801	206	18	from	from	ADP
taxlaw-2801	206	19	businesses	business	NOUN
taxlaw-2801	206	20	organized	organize	VERB
taxlaw-2801	206	21	in	in	ADP
taxlaw-2801	206	22	the	the	DET
taxlaw-2801	206	23	form	form	NOUN
taxlaw-2801	206	24	of	of	ADP
taxlaw-2801	206	25	s	s	PART
taxlaw-2801	206	26	corporations	corporation	NOUN
taxlaw-2801	206	27	or	or	CCONJ
taxlaw-2801	206	28	partnerships	partnership	NOUN
taxlaw-2801	206	29	was	be	AUX
taxlaw-2801	206	30	only	only	ADV
taxlaw-2801	206	31	18	18	NUM
taxlaw-2801	206	32	%	%	NOUN
taxlaw-2801	206	33	,	,	PUNCT
taxlaw-2801	206	34	it	it	PRON
taxlaw-2801	206	35	seems	seem	VERB
taxlaw-2801	206	36	likely	likely	ADJ
taxlaw-2801	206	37	that	that	SCONJ
taxlaw-2801	206	38	this	this	PRON
taxlaw-2801	206	39	results	result	VERB
taxlaw-2801	206	40	from	from	ADP
taxlaw-2801	206	41	most	most	ADJ
taxlaw-2801	206	42	s	s	PART
taxlaw-2801	206	43	corporations	corporation	NOUN
taxlaw-2801	206	44	and	and	CCONJ
taxlaw-2801	206	45	partnerships	partnership	NOUN
taxlaw-2801	206	46	reporting	report	VERB
taxlaw-2801	206	47	fairly	fairly	ADV
taxlaw-2801	206	48	accurately	accurately	ADV
taxlaw-2801	206	49	(	(	PUNCT
taxlaw-2801	206	50	with	with	ADP
taxlaw-2801	206	51	far	far	ADV
taxlaw-2801	206	52	less	less	ADJ
taxlaw-2801	206	53	than	than	ADP
taxlaw-2801	206	54	18	18	NUM
taxlaw-2801	206	55	%	%	NOUN
taxlaw-2801	206	56	noncompliance	noncompliance	NOUN
taxlaw-2801	206	57	)	)	PUNCT
taxlaw-2801	206	58	but	but	CCONJ
taxlaw-2801	206	59	with	with	ADP
taxlaw-2801	206	60	relatively	relatively	ADV
taxlaw-2801	206	61	few	few	ADJ
taxlaw-2801	206	62	attempting	attempt	VERB
taxlaw-2801	206	63	to	to	PART
taxlaw-2801	206	64	engage	engage	VERB
taxlaw-2801	206	65	in	in	ADP
taxlaw-2801	206	66	serious	serious	ADJ
taxlaw-2801	206	67	noncompliance	noncompliance	NOUN
taxlaw-2801	206	68	(	(	PUNCT
taxlaw-2801	206	69	with	with	ADP
taxlaw-2801	206	70	underreporting	underreporte	VERB
taxlaw-2801	206	71	considerably	considerably	ADV
taxlaw-2801	206	72	greater	great	ADJ
taxlaw-2801	206	73	than	than	ADP
taxlaw-2801	206	74	18	18	NUM
taxlaw-2801	206	75	%	%	NOUN
taxlaw-2801	206	76	)	)	PUNCT
taxlaw-2801	206	77	.	.	PUNCT
taxlaw-2801	207	1	in	in	ADP
taxlaw-2801	207	2	other	other	ADJ
taxlaw-2801	207	3	words	word	NOUN
taxlaw-2801	207	4	,	,	PUNCT
taxlaw-2801	207	5	it	it	PRON
taxlaw-2801	207	6	seems	seem	VERB
taxlaw-2801	207	7	likely	likely	ADJ
taxlaw-2801	207	8	that	that	SCONJ
taxlaw-2801	207	9	most	most	ADJ
taxlaw-2801	207	10	of	of	ADP
taxlaw-2801	207	11	the	the	DET
taxlaw-2801	207	12	s	s	X
taxlaw-2801	207	13	corporation	corporation	NOUN
taxlaw-2801	207	14	and	and	CCONJ
taxlaw-2801	207	15	partnership	partnership	NOUN
taxlaw-2801	207	16	noncompliance	noncompliance	NOUN
taxlaw-2801	207	17	is	be	AUX
taxlaw-2801	207	18	attributable	attributable	ADJ
taxlaw-2801	207	19	to	to	ADP
taxlaw-2801	207	20	a	a	DET
taxlaw-2801	207	21	relatively	relatively	ADV
taxlaw-2801	207	22	small	small	ADJ
taxlaw-2801	207	23	minority	minority	NOUN
taxlaw-2801	207	24	of	of	ADP
taxlaw-2801	207	25	such	such	ADJ
taxlaw-2801	207	26	taxpayers	taxpayer	NOUN
taxlaw-2801	207	27	.	.	PUNCT
taxlaw-2801	208	1	such	such	DET
taxlaw-2801	208	2	an	an	DET
taxlaw-2801	208	3	outcome	outcome	NOUN
taxlaw-2801	208	4	would	would	AUX
taxlaw-2801	208	5	be	be	AUX
taxlaw-2801	208	6	consistent	consistent	ADJ
taxlaw-2801	208	7	with	with	ADP
taxlaw-2801	208	8	what	what	PRON
taxlaw-2801	208	9	the	the	DET
taxlaw-2801	208	10	treasury	treasury	PROPN
taxlaw-2801	208	11	department	department	PROPN
taxlaw-2801	208	12	has	have	AUX
taxlaw-2801	208	13	found	find	VERB
taxlaw-2801	208	14	with	with	ADP
taxlaw-2801	208	15	respect	respect	NOUN
taxlaw-2801	208	16	to	to	ADP
taxlaw-2801	208	17	noncompliance	noncompliance	NOUN
taxlaw-2801	208	18	among	among	ADP
taxlaw-2801	208	19	sole	sole	ADJ
taxlaw-2801	208	20	proprietors	proprietor	NOUN
taxlaw-2801	208	21	,	,	PUNCT
taxlaw-2801	208	22	as	as	SCONJ
taxlaw-2801	208	23	discussed	discuss	VERB
taxlaw-2801	208	24	in	in	ADP
taxlaw-2801	208	25	the	the	DET
taxlaw-2801	208	26	text	text	NOUN
taxlaw-2801	208	27	immediately	immediately	ADV
taxlaw-2801	208	28	below	below	ADV
taxlaw-2801	208	29	.	.	PUNCT
taxlaw-2801	209	1	2011	2011	NUM
taxlaw-2801	209	2	]	]	PUNCT
taxlaw-2801	209	3	narrowing	narrow	VERB
taxlaw-2801	209	4	the	the	DET
taxlaw-2801	209	5	tax	tax	NOUN
taxlaw-2801	209	6	gap	gap	NOUN
taxlaw-2801	209	7	through	through	ADP
taxlaw-2801	209	8	presumptive	presumptive	ADJ
taxlaw-2801	209	9	taxation	taxation	NOUN
taxlaw-2801	209	10	109	109	NUM
taxlaw-2801	209	11	(	(	PUNCT
taxlaw-2801	209	12	around	around	ADP
taxlaw-2801	209	13	60	60	NUM
taxlaw-2801	209	14	%	%	NOUN
taxlaw-2801	209	15	)	)	PUNCT
taxlaw-2801	209	16	was	be	AUX
taxlaw-2801	209	17	attributable	attributable	ADJ
taxlaw-2801	209	18	to	to	ADP
taxlaw-2801	209	19	10	10	NUM
taxlaw-2801	209	20	%	%	NOUN
taxlaw-2801	209	21	of	of	ADP
taxlaw-2801	209	22	the	the	DET
taxlaw-2801	209	23	schedule	schedule	NOUN
taxlaw-2801	210	1	c	c	NOUN
taxlaw-2801	210	2	filers.33	filers.33	NOUN
taxlaw-2801	210	3	what	what	PRON
taxlaw-2801	210	4	explains	explain	VERB
taxlaw-2801	210	5	this	this	DET
taxlaw-2801	210	6	degree	degree	NOUN
taxlaw-2801	210	7	of	of	ADP
taxlaw-2801	210	8	unevenness	unevenness	NOUN
taxlaw-2801	210	9	in	in	ADP
taxlaw-2801	210	10	noncompliance	noncompliance	NOUN
taxlaw-2801	210	11	?	?	PUNCT
taxlaw-2801	211	1	as	as	SCONJ
taxlaw-2801	211	2	we	we	PRON
taxlaw-2801	211	3	discuss	discuss	VERB
taxlaw-2801	211	4	further	far	ADV
taxlaw-2801	211	5	below	below	ADV
taxlaw-2801	211	6	,	,	PUNCT
taxlaw-2801	211	7	it	it	PRON
taxlaw-2801	211	8	may	may	AUX
taxlaw-2801	211	9	be	be	AUX
taxlaw-2801	211	10	that	that	SCONJ
taxlaw-2801	211	11	most	most	ADJ
taxlaw-2801	211	12	sole	sole	ADJ
taxlaw-2801	211	13	proprietors	proprietor	NOUN
taxlaw-2801	211	14	are	be	AUX
taxlaw-2801	211	15	relatively	relatively	ADV
taxlaw-2801	211	16	honest	honest	ADJ
taxlaw-2801	211	17	or	or	CCONJ
taxlaw-2801	211	18	risk	risk	VERB
taxlaw-2801	211	19	averse	averse	ADJ
taxlaw-2801	211	20	or	or	CCONJ
taxlaw-2801	211	21	feel	feel	VERB
taxlaw-2801	211	22	bound	bind	VERB
taxlaw-2801	211	23	by	by	ADP
taxlaw-2801	211	24	social	social	ADJ
taxlaw-2801	211	25	norms	norm	NOUN
taxlaw-2801	211	26	to	to	PART
taxlaw-2801	211	27	limit	limit	VERB
taxlaw-2801	211	28	the	the	DET
taxlaw-2801	211	29	amount	amount	NOUN
taxlaw-2801	211	30	of	of	ADP
taxlaw-2801	211	31	their	their	PRON
taxlaw-2801	211	32	tax	tax	NOUN
taxlaw-2801	211	33	underpayment	underpayment	NOUN
taxlaw-2801	211	34	;	;	PUNCT
taxlaw-2801	211	35	whereas	whereas	ADV
taxlaw-2801	211	36	,	,	PUNCT
taxlaw-2801	211	37	a	a	DET
taxlaw-2801	211	38	small	small	ADJ
taxlaw-2801	211	39	subset	subset	NOUN
taxlaw-2801	211	40	of	of	ADP
taxlaw-2801	211	41	sole	sole	ADJ
taxlaw-2801	211	42	proprietors	proprietor	NOUN
taxlaw-2801	211	43	are	be	AUX
taxlaw-2801	211	44	relatively	relatively	ADV
taxlaw-2801	211	45	dishonest	dishonest	ADJ
taxlaw-2801	211	46	or	or	CCONJ
taxlaw-2801	211	47	less	less	ADV
taxlaw-2801	211	48	averse	averse	ADJ
taxlaw-2801	211	49	to	to	PART
taxlaw-2801	211	50	risk	risk	VERB
taxlaw-2801	211	51	or	or	CCONJ
taxlaw-2801	211	52	do	do	AUX
taxlaw-2801	211	53	not	not	PART
taxlaw-2801	211	54	feel	feel	VERB
taxlaw-2801	211	55	bound	bind	VERB
taxlaw-2801	211	56	by	by	ADP
taxlaw-2801	211	57	such	such	ADJ
taxlaw-2801	211	58	norms	norm	NOUN
taxlaw-2801	211	59	.	.	PUNCT
taxlaw-2801	212	1	this	this	DET
taxlaw-2801	212	2	unevenness	unevenness	NOUN
taxlaw-2801	212	3	in	in	ADP
taxlaw-2801	212	4	noncompliance	noncompliance	NOUN
taxlaw-2801	212	5	may	may	AUX
taxlaw-2801	212	6	also	also	ADV
taxlaw-2801	212	7	be	be	AUX
taxlaw-2801	212	8	explained	explain	VERB
taxlaw-2801	212	9	by	by	ADP
taxlaw-2801	212	10	the	the	DET
taxlaw-2801	212	11	fact	fact	NOUN
taxlaw-2801	212	12	that	that	SCONJ
taxlaw-2801	212	13	some	some	PRON
taxlaw-2801	212	14	of	of	ADP
taxlaw-2801	212	15	these	these	DET
taxlaw-2801	212	16	sole	sole	ADJ
taxlaw-2801	212	17	proprietors	proprietor	NOUN
taxlaw-2801	212	18	have	have	AUX
taxlaw-2801	212	19	more	more	ADJ
taxlaw-2801	212	20	opportunities	opportunity	NOUN
taxlaw-2801	212	21	to	to	PART
taxlaw-2801	212	22	evade	evade	VERB
taxlaw-2801	212	23	than	than	ADP
taxlaw-2801	212	24	others	other	NOUN
taxlaw-2801	212	25	.	.	PUNCT
taxlaw-2801	213	1	in	in	ADP
taxlaw-2801	213	2	any	any	DET
taxlaw-2801	213	3	event	event	NOUN
taxlaw-2801	213	4	,	,	PUNCT
taxlaw-2801	213	5	whether	whether	SCONJ
taxlaw-2801	213	6	the	the	DET
taxlaw-2801	213	7	cause	cause	NOUN
taxlaw-2801	213	8	is	be	AUX
taxlaw-2801	213	9	variation	variation	NOUN
taxlaw-2801	213	10	in	in	ADP
taxlaw-2801	213	11	taxpayer	taxpayer	NOUN
taxlaw-2801	213	12	honesty	honesty	NOUN
taxlaw-2801	213	13	,	,	PUNCT
taxlaw-2801	213	14	aversion	aversion	NOUN
taxlaw-2801	213	15	to	to	PART
taxlaw-2801	213	16	risk	risk	NOUN
taxlaw-2801	213	17	,	,	PUNCT
taxlaw-2801	213	18	respect	respect	NOUN
taxlaw-2801	213	19	for	for	ADP
taxlaw-2801	213	20	norms	norm	NOUN
taxlaw-2801	213	21	,	,	PUNCT
taxlaw-2801	213	22	or	or	CCONJ
taxlaw-2801	213	23	opportunities	opportunity	NOUN
taxlaw-2801	213	24	to	to	PART
taxlaw-2801	213	25	cheat	cheat	VERB
taxlaw-2801	213	26	,	,	PUNCT
taxlaw-2801	213	27	it	it	PRON
taxlaw-2801	213	28	is	be	AUX
taxlaw-2801	213	29	this	this	DET
taxlaw-2801	213	30	unevenness	unevenness	NOUN
taxlaw-2801	213	31	of	of	ADP
taxlaw-2801	213	32	compliance	compliance	NOUN
taxlaw-2801	213	33	that	that	PRON
taxlaw-2801	213	34	creates	create	VERB
taxlaw-2801	213	35	the	the	DET
taxlaw-2801	213	36	inequity	inequity	NOUN
taxlaw-2801	213	37	(	(	PUNCT
taxlaw-2801	213	38	horizontal	horizontal	ADJ
taxlaw-2801	213	39	or	or	CCONJ
taxlaw-2801	213	40	vertical	vertical	ADJ
taxlaw-2801	213	41	)	)	PUNCT
taxlaw-2801	213	42	that	that	PRON
taxlaw-2801	213	43	requires	require	VERB
taxlaw-2801	213	44	some	some	DET
taxlaw-2801	213	45	sort	sort	NOUN
taxlaw-2801	213	46	of	of	ADP
taxlaw-2801	213	47	remedy	remedy	NOUN
taxlaw-2801	213	48	,	,	PUNCT
taxlaw-2801	213	49	as	as	SCONJ
taxlaw-2801	213	50	we	we	PRON
taxlaw-2801	213	51	argue	argue	VERB
taxlaw-2801	213	52	in	in	ADP
taxlaw-2801	213	53	further	further	ADJ
taxlaw-2801	213	54	detail	detail	NOUN
taxlaw-2801	213	55	in	in	ADP
taxlaw-2801	213	56	part	part	NOUN
taxlaw-2801	213	57	iii	iii	NOUN
taxlaw-2801	213	58	below	below	ADV
taxlaw-2801	213	59	.	.	PUNCT
taxlaw-2801	214	1	given	give	VERB
taxlaw-2801	214	2	that	that	SCONJ
taxlaw-2801	214	3	corporations	corporation	NOUN
taxlaw-2801	214	4	and	and	CCONJ
taxlaw-2801	214	5	partnerships	partnership	NOUN
taxlaw-2801	214	6	face	face	VERB
taxlaw-2801	214	7	the	the	DET
taxlaw-2801	214	8	same	same	ADJ
taxlaw-2801	214	9	sorts	sort	NOUN
taxlaw-2801	214	10	of	of	ADP
taxlaw-2801	214	11	dynamics	dynamic	NOUN
taxlaw-2801	214	12	(	(	PUNCT
taxlaw-2801	214	13	that	that	PRON
taxlaw-2801	214	14	is	is	ADV
taxlaw-2801	214	15	,	,	PUNCT
taxlaw-2801	214	16	they	they	PRON
taxlaw-2801	214	17	are	be	AUX
taxlaw-2801	214	18	run	run	VERB
taxlaw-2801	214	19	by	by	ADP
taxlaw-2801	214	20	people	people	NOUN
taxlaw-2801	214	21	with	with	ADP
taxlaw-2801	214	22	different	different	ADJ
taxlaw-2801	214	23	degrees	degree	NOUN
taxlaw-2801	214	24	of	of	ADP
taxlaw-2801	214	25	honest	honest	ADJ
taxlaw-2801	214	26	or	or	CCONJ
taxlaw-2801	214	27	risk	risk	NOUN
taxlaw-2801	214	28	aversion	aversion	NOUN
taxlaw-2801	214	29	and	and	CCONJ
taxlaw-2801	214	30	different	different	ADJ
taxlaw-2801	214	31	levels	level	NOUN
taxlaw-2801	214	32	of	of	ADP
taxlaw-2801	214	33	respect	respect	NOUN
taxlaw-2801	214	34	for	for	ADP
taxlaw-2801	214	35	norms	norm	NOUN
taxlaw-2801	214	36	of	of	ADP
taxlaw-2801	214	37	legal	legal	ADJ
taxlaw-2801	214	38	compliance	compliance	NOUN
taxlaw-2801	214	39	,	,	PUNCT
taxlaw-2801	214	40	)	)	PUNCT
taxlaw-2801	214	41	we	we	PRON
taxlaw-2801	214	42	suspect	suspect	VERB
taxlaw-2801	214	43	that	that	SCONJ
taxlaw-2801	214	44	a	a	DET
taxlaw-2801	214	45	similar	similar	ADJ
taxlaw-2801	214	46	degree	degree	NOUN
taxlaw-2801	214	47	of	of	ADP
taxlaw-2801	214	48	unevenness	unevenness	NOUN
taxlaw-2801	214	49	of	of	ADP
taxlaw-2801	214	50	noncompliance	noncompliance	NOUN
taxlaw-2801	214	51	exists	exist	VERB
taxlaw-2801	214	52	among	among	ADP
taxlaw-2801	214	53	corporations	corporation	NOUN
taxlaw-2801	214	54	and	and	CCONJ
taxlaw-2801	214	55	partnerships	partnership	NOUN
taxlaw-2801	214	56	.	.	PUNCT
taxlaw-2801	215	1	indeed	indeed	ADV
taxlaw-2801	215	2	,	,	PUNCT
taxlaw-2801	215	3	half	half	NOUN
taxlaw-2801	215	4	of	of	ADP
taxlaw-2801	215	5	the	the	DET
taxlaw-2801	215	6	sole	sole	ADJ
taxlaw-2801	215	7	proprietors	proprietor	NOUN
taxlaw-2801	215	8	that	that	PRON
taxlaw-2801	215	9	filed	file	VERB
taxlaw-2801	215	10	schedule	schedule	NOUN
taxlaw-2801	215	11	cs	c	NOUN
taxlaw-2801	215	12	in	in	ADP
taxlaw-2801	215	13	2001	2001	NUM
taxlaw-2801	215	14	that	that	PRON
taxlaw-2801	215	15	were	be	AUX
taxlaw-2801	215	16	found	find	VERB
taxlaw-2801	215	17	to	to	PART
taxlaw-2801	215	18	have	have	VERB
taxlaw-2801	215	19	understatements	understatement	NOUN
taxlaw-2801	215	20	on	on	ADP
taxlaw-2801	215	21	their	their	PRON
taxlaw-2801	215	22	returns	return	NOUN
taxlaw-2801	215	23	understated	understate	VERB
taxlaw-2801	215	24	by	by	ADP
taxlaw-2801	215	25	less	less	ADJ
taxlaw-2801	215	26	than	than	ADP
taxlaw-2801	215	27	$	$	SYM
taxlaw-2801	215	28	900	900	NUM
taxlaw-2801	215	29	;	;	PUNCT
taxlaw-2801	215	30	whereas	whereas	ADV
taxlaw-2801	215	31	,	,	PUNCT
taxlaw-2801	215	32	the	the	DET
taxlaw-2801	215	33	10	10	NUM
taxlaw-2801	215	34	%	%	NOUN
taxlaw-2801	215	35	who	who	PRON
taxlaw-2801	215	36	were	be	AUX
taxlaw-2801	215	37	the	the	DET
taxlaw-2801	215	38	largest	large	ADJ
taxlaw-2801	215	39	offenders	offender	NOUN
taxlaw-2801	215	40	understated	understate	VERB
taxlaw-2801	215	41	by	by	ADP
taxlaw-2801	215	42	$	$	SYM
taxlaw-2801	215	43	6,200	6,200	NUM
taxlaw-2801	215	44	on	on	ADP
taxlaw-2801	215	45	average	average	ADJ
taxlaw-2801	215	46	;	;	PUNCT
taxlaw-2801	215	47	and	and	CCONJ
taxlaw-2801	215	48	the	the	DET
taxlaw-2801	215	49	worst	bad	ADJ
taxlaw-2801	215	50	2	2	NUM
taxlaw-2801	215	51	%	%	NOUN
taxlaw-2801	215	52	understated	understate	VERB
taxlaw-2801	215	53	by	by	ADP
taxlaw-2801	215	54	over	over	ADP
taxlaw-2801	215	55	$	$	SYM
taxlaw-2801	215	56	20,000	20,000	NUM
taxlaw-2801	215	57	on	on	ADP
taxlaw-2801	215	58	average	average	ADJ
taxlaw-2801	215	59	.	.	PUNCT
taxlaw-2801	216	1	one	one	NUM
taxlaw-2801	216	2	of	of	ADP
taxlaw-2801	216	3	the	the	DET
taxlaw-2801	216	4	key	key	ADJ
taxlaw-2801	216	5	insights	insight	NOUN
taxlaw-2801	216	6	,	,	PUNCT
taxlaw-2801	216	7	then	then	ADV
taxlaw-2801	216	8	,	,	PUNCT
taxlaw-2801	216	9	of	of	ADP
taxlaw-2801	216	10	the	the	DET
taxlaw-2801	216	11	various	various	ADJ
taxlaw-2801	216	12	studies	study	NOUN
taxlaw-2801	216	13	of	of	ADP
taxlaw-2801	216	14	the	the	DET
taxlaw-2801	216	15	u.s	u.s	PROPN
taxlaw-2801	216	16	.	.	PROPN
taxlaw-2801	216	17	tax	tax	NOUN
taxlaw-2801	216	18	gap	gap	NOUN
taxlaw-2801	216	19	is	be	AUX
taxlaw-2801	216	20	that	that	SCONJ
taxlaw-2801	216	21	individually	individually	ADV
taxlaw-2801	216	22	owned	own	VERB
taxlaw-2801	216	23	businesses	business	NOUN
taxlaw-2801	216	24	are	be	AUX
taxlaw-2801	216	25	significantly	significantly	ADV
taxlaw-2801	216	26	more	more	ADV
taxlaw-2801	216	27	likely	likely	ADJ
taxlaw-2801	216	28	to	to	PART
taxlaw-2801	216	29	under	under	ADV
taxlaw-2801	216	30	-	-	PUNCT
taxlaw-2801	216	31	comply	comply	NOUN
taxlaw-2801	216	32	with	with	ADP
taxlaw-2801	216	33	the	the	DET
taxlaw-2801	216	34	tax	tax	NOUN
taxlaw-2801	216	35	laws	law	NOUN
taxlaw-2801	216	36	than	than	SCONJ
taxlaw-2801	216	37	are	be	AUX
taxlaw-2801	216	38	other	other	ADJ
taxlaw-2801	216	39	types	type	NOUN
taxlaw-2801	216	40	of	of	ADP
taxlaw-2801	216	41	businesses.34	businesses.34	NOUN
taxlaw-2801	216	42	what	what	PRON
taxlaw-2801	216	43	the	the	DET
taxlaw-2801	216	44	studies	study	NOUN
taxlaw-2801	216	45	do	do	AUX
taxlaw-2801	216	46	not	not	PART
taxlaw-2801	216	47	reveal	reveal	VERB
taxlaw-2801	216	48	is	be	AUX
taxlaw-2801	216	49	precisely	precisely	ADV
taxlaw-2801	216	50	what	what	PRON
taxlaw-2801	216	51	those	those	DET
taxlaw-2801	216	52	individually	individually	ADV
taxlaw-2801	216	53	-	-	PUNCT
taxlaw-2801	216	54	owned	own	VERB
taxlaw-2801	216	55	businesses	business	NOUN
taxlaw-2801	216	56	look	look	VERB
taxlaw-2801	216	57	like	like	ADP
taxlaw-2801	216	58	.	.	PUNCT
taxlaw-2801	217	1	are	be	AUX
taxlaw-2801	217	2	they	they	PRON
taxlaw-2801	217	3	mostly	mostly	ADV
taxlaw-2801	217	4	businesses	business	NOUN
taxlaw-2801	217	5	that	that	PRON
taxlaw-2801	217	6	sell	sell	VERB
taxlaw-2801	217	7	directly	directly	ADV
taxlaw-2801	217	8	to	to	ADP
taxlaw-2801	217	9	consumers	consumer	NOUN
taxlaw-2801	217	10	,	,	PUNCT
taxlaw-2801	217	11	such	such	ADJ
taxlaw-2801	217	12	as	as	ADP
taxlaw-2801	217	13	local	local	ADJ
taxlaw-2801	217	14	restaurants	restaurant	NOUN
taxlaw-2801	217	15	and	and	CCONJ
taxlaw-2801	217	16	corner	corner	NOUN
taxlaw-2801	217	17	groceries	grocery	NOUN
taxlaw-2801	217	18	?	?	PUNCT
taxlaw-2801	218	1	or	or	CCONJ
taxlaw-2801	218	2	are	be	AUX
taxlaw-2801	218	3	they	they	PRON
taxlaw-2801	218	4	mostly	mostly	ADV
taxlaw-2801	218	5	independent	independent	ADJ
taxlaw-2801	218	6	contractors	contractor	NOUN
taxlaw-2801	218	7	who	who	PRON
taxlaw-2801	218	8	provide	provide	VERB
taxlaw-2801	218	9	services	service	NOUN
taxlaw-2801	218	10	and	and	CCONJ
taxlaw-2801	218	11	goods	good	NOUN
taxlaw-2801	218	12	to	to	ADP
taxlaw-2801	218	13	other	other	ADJ
taxlaw-2801	218	14	merchants	merchant	NOUN
taxlaw-2801	218	15	?	?	PUNCT
taxlaw-2801	219	1	earlier	early	ADJ
taxlaw-2801	219	2	studies	study	NOUN
taxlaw-2801	219	3	broke	break	VERB
taxlaw-2801	219	4	out	out	ADP
taxlaw-2801	219	5	“	"	PUNCT
taxlaw-2801	219	6	informal	informal	ADJ
taxlaw-2801	219	7	suppliers	supplier	NOUN
taxlaw-2801	219	8	”	"	PUNCT
taxlaw-2801	219	9	from	from	ADP
taxlaw-2801	219	10	the	the	DET
taxlaw-2801	219	11	larger	large	ADJ
taxlaw-2801	219	12	category	category	NOUN
taxlaw-2801	219	13	of	of	ADP
taxlaw-2801	219	14	“	"	PUNCT
taxlaw-2801	219	15	non	non	ADJ
taxlaw-2801	219	16	-	-	ADJ
taxlaw-2801	219	17	farm	farm	ADJ
taxlaw-2801	219	18	sole	sole	ADJ
taxlaw-2801	219	19	proprietors	proprietor	NOUN
taxlaw-2801	219	20	,	,	PUNCT
taxlaw-2801	219	21	”	"	PUNCT
taxlaw-2801	219	22	with	with	ADP
taxlaw-2801	219	23	the	the	DET
taxlaw-2801	219	24	former	former	ADJ
taxlaw-2801	219	25	being	be	AUX
taxlaw-2801	219	26	described	describe	VERB
taxlaw-2801	219	27	as	as	ADP
taxlaw-2801	219	28	businesses	business	NOUN
taxlaw-2801	219	29	that	that	PRON
taxlaw-2801	219	30	sold	sell	VERB
taxlaw-2801	219	31	predominantly	predominantly	ADV
taxlaw-2801	219	32	to	to	ADP
taxlaw-2801	219	33	consumers	consumer	NOUN
taxlaw-2801	219	34	and	and	CCONJ
taxlaw-2801	219	35	often	often	ADV
taxlaw-2801	219	36	engaged	engage	VERB
taxlaw-2801	219	37	in	in	ADP
taxlaw-2801	219	38	cash	cash	NOUN
taxlaw-2801	219	39	transactions.35	transactions.35	NOUN
taxlaw-2801	219	40	unsurprisingly	unsurprisingly	ADV
taxlaw-2801	219	41	,	,	PUNCT
taxlaw-2801	219	42	that	that	DET
taxlaw-2801	219	43	study	study	NOUN
taxlaw-2801	219	44	found	find	VERB
taxlaw-2801	219	45	that	that	SCONJ
taxlaw-2801	219	46	the	the	DET
taxlaw-2801	219	47	rate	rate	NOUN
taxlaw-2801	219	48	of	of	ADP
taxlaw-2801	219	49	noncompliance	noncompliance	NOUN
taxlaw-2801	219	50	was	be	AUX
taxlaw-2801	219	51	considerably	considerably	ADV
taxlaw-2801	219	52	higher	high	ADJ
taxlaw-2801	219	53	for	for	ADP
taxlaw-2801	219	54	the	the	DET
taxlaw-2801	219	55	informal	informal	ADJ
taxlaw-2801	219	56	-	-	PUNCT
taxlaw-2801	219	57	supplier	supplier	NOUN
taxlaw-2801	219	58	merchant	merchant	NOUN
taxlaw-2801	219	59	-	-	PUNCT
taxlaw-2801	219	60	to	to	ADP
taxlaw-2801	219	61	-	-	PUNCT
taxlaw-2801	219	62	consumer	consumer	NOUN
taxlaw-2801	219	63	group	group	NOUN
taxlaw-2801	219	64	(	(	PUNCT
taxlaw-2801	219	65	in	in	ADP
taxlaw-2801	219	66	the	the	DET
taxlaw-2801	219	67	neighborhood	neighborhood	NOUN
taxlaw-2801	219	68	of	of	ADP
taxlaw-2801	219	69	80	80	NUM
taxlaw-2801	219	70	%	%	NOUN
taxlaw-2801	219	71	)	)	PUNCT
taxlaw-2801	219	72	than	than	SCONJ
taxlaw-2801	219	73	it	it	PRON
taxlaw-2801	219	74	was	be	AUX
taxlaw-2801	219	75	for	for	ADP
taxlaw-2801	219	76	all	all	DET
taxlaw-2801	219	77	other	other	ADJ
taxlaw-2801	219	78	non	non	ADJ
taxlaw-2801	219	79	-	-	ADJ
taxlaw-2801	219	80	farm	farm	ADJ
taxlaw-2801	219	81	sole	sole	ADJ
taxlaw-2801	219	82	proprietors	proprietor	NOUN
taxlaw-2801	219	83	(	(	PUNCT
taxlaw-2801	219	84	closer	close	ADJ
taxlaw-2801	219	85	to	to	ADP
taxlaw-2801	219	86	30%).36	30%).36	NUM
taxlaw-2801	219	87	some	some	DET
taxlaw-2801	219	88	studies	study	NOUN
taxlaw-2801	219	89	estimate	estimate	VERB
taxlaw-2801	219	90	that	that	SCONJ
taxlaw-2801	219	91	consumer	consumer	NOUN
taxlaw-2801	219	92	cash	cash	NOUN
taxlaw-2801	219	93	payments	payment	NOUN
taxlaw-2801	219	94	may	may	AUX
taxlaw-2801	219	95	represent	represent	VERB
taxlaw-2801	219	96	up	up	ADP
taxlaw-2801	219	97	to	to	PART
taxlaw-2801	219	98	20	20	NUM
taxlaw-2801	219	99	%	%	NOUN
taxlaw-2801	219	100	of	of	ADP
taxlaw-2801	219	101	retail	retail	ADJ
taxlaw-2801	219	102	sales	sale	NOUN
taxlaw-2801	219	103	transactions	transaction	NOUN
taxlaw-2801	219	104	in	in	ADP
taxlaw-2801	219	105	the	the	DET
taxlaw-2801	219	106	united	united	PROPN
taxlaw-2801	219	107	states	states	PROPN
taxlaw-2801	219	108	,	,	PUNCT
taxlaw-2801	219	109	and	and	CCONJ
taxlaw-2801	219	110	most	most	ADJ
taxlaw-2801	219	111	of	of	ADP
taxlaw-2801	219	112	the	the	DET
taxlaw-2801	219	113	smbs	smb	NOUN
taxlaw-2801	219	114	evasion	evasion	NOUN
taxlaw-2801	219	115	could	could	AUX
taxlaw-2801	219	116	therefore	therefore	ADV
taxlaw-2801	219	117	be	be	AUX
taxlaw-2801	219	118	attributable	attributable	ADJ
taxlaw-2801	219	119	to	to	ADP
taxlaw-2801	219	120	the	the	DET
taxlaw-2801	219	121	underreporting	underreporting	NOUN
taxlaw-2801	219	122	of	of	ADP
taxlaw-2801	219	123	these	these	DET
taxlaw-2801	219	124	cash	cash	NOUN
taxlaw-2801	219	125	receipts	receipt	NOUN
taxlaw-2801	219	126	.	.	PUNCT
taxlaw-2801	220	1	even	even	ADV
taxlaw-2801	220	2	that	that	DET
taxlaw-2801	220	3	study	study	NOUN
taxlaw-2801	220	4	,	,	PUNCT
taxlaw-2801	220	5	however	however	ADV
taxlaw-2801	220	6	,	,	PUNCT
taxlaw-2801	220	7	did	do	AUX
taxlaw-2801	220	8	not	not	PART
taxlaw-2801	220	9	make	make	VERB
taxlaw-2801	220	10	clear	clear	ADJ
taxlaw-2801	220	11	what	what	PRON
taxlaw-2801	220	12	the	the	DET
taxlaw-2801	220	13	relative	relative	ADJ
taxlaw-2801	220	14	size	size	NOUN
taxlaw-2801	220	15	of	of	ADP
taxlaw-2801	220	16	the	the	DET
taxlaw-2801	220	17	two	two	NUM
taxlaw-2801	220	18	groups	group	NOUN
taxlaw-2801	220	19	was	be	AUX
taxlaw-2801	220	20	.	.	PUNCT
taxlaw-2801	221	1	and	and	CCONJ
taxlaw-2801	221	2	the	the	DET
taxlaw-2801	221	3	more	more	ADV
taxlaw-2801	221	4	recent	recent	ADJ
taxlaw-2801	221	5	studies	study	NOUN
taxlaw-2801	221	6	,	,	PUNCT
taxlaw-2801	221	7	the	the	DET
taxlaw-2801	221	8	ones	one	NOUN
taxlaw-2801	221	9	that	that	PRON
taxlaw-2801	221	10	look	look	VERB
taxlaw-2801	221	11	at	at	ADP
taxlaw-2801	221	12	the	the	DET
taxlaw-2801	221	13	2001	2001	NUM
taxlaw-2801	221	14	tax	tax	NOUN
taxlaw-2801	221	15	year	year	NOUN
taxlaw-2801	221	16	data	datum	NOUN
taxlaw-2801	221	17	,	,	PUNCT
taxlaw-2801	221	18	make	make	VERB
taxlaw-2801	221	19	no	no	DET
taxlaw-2801	221	20	effort	effort	NOUN
taxlaw-2801	221	21	to	to	PART
taxlaw-2801	221	22	break	break	VERB
taxlaw-2801	221	23	down	down	ADP
taxlaw-2801	221	24	the	the	DET
taxlaw-2801	221	25	data	datum	NOUN
taxlaw-2801	221	26	in	in	ADP
taxlaw-2801	221	27	this	this	DET
taxlaw-2801	221	28	way	way	NOUN
taxlaw-2801	221	29	.	.	PUNCT
taxlaw-2801	222	1	what	what	PRON
taxlaw-2801	222	2	that	that	PRON
taxlaw-2801	222	3	means	mean	VERB
taxlaw-2801	222	4	is	be	AUX
taxlaw-2801	222	5	that	that	SCONJ
taxlaw-2801	222	6	we	we	PRON
taxlaw-2801	222	7	can	can	AUX
taxlaw-2801	222	8	not	not	PART
taxlaw-2801	222	9	be	be	AUX
taxlaw-2801	222	10	certain	certain	ADJ
taxlaw-2801	222	11	as	as	ADP
taxlaw-2801	222	12	to	to	ADP
taxlaw-2801	222	13	what	what	DET
taxlaw-2801	222	14	portion	portion	NOUN
taxlaw-2801	222	15	of	of	ADP
taxlaw-2801	222	16	the	the	DET
taxlaw-2801	222	17	nonfarmsole	nonfarmsole	ADJ
taxlaw-2801	222	18	-	-	PUNCT
taxlaw-2801	222	19	proprietor	proprietor	NOUN
taxlaw-2801	222	20	tax	tax	NOUN
taxlaw-2801	222	21	gap	gap	NOUN
taxlaw-2801	222	22	involves	involve	VERB
taxlaw-2801	222	23	the	the	DET
taxlaw-2801	222	24	type	type	NOUN
taxlaw-2801	222	25	of	of	ADP
taxlaw-2801	222	26	noncompliance	noncompliance	NOUN
taxlaw-2801	222	27	this	this	DET
taxlaw-2801	222	28	article	article	NOUN
taxlaw-2801	222	29	focuses	focus	VERB
taxlaw-2801	222	30	on	on	ADP
taxlaw-2801	222	31	–	–	PUNCT
taxlaw-2801	222	32	that	that	PRON
taxlaw-2801	222	33	of	of	ADP
taxlaw-2801	222	34	independent	independent	ADJ
taxlaw-2801	222	35	contractors	contractor	NOUN
taxlaw-2801	222	36	who	who	PRON
taxlaw-2801	222	37	transact	transact	VERB
taxlaw-2801	222	38	primarily	primarily	ADV
taxlaw-2801	222	39	with	with	ADP
taxlaw-2801	222	40	other	other	ADJ
taxlaw-2801	222	41	businesses	business	NOUN
taxlaw-2801	222	42	.	.	PUNCT
taxlaw-2801	223	1	37	37	NUM
taxlaw-2801	223	2	33	33	NUM
taxlaw-2801	223	3	u.s	u.s	PROPN
taxlaw-2801	223	4	.	.	PROPN
taxlaw-2801	223	5	gov’t	gov’t	PROPN
taxlaw-2801	223	6	accountability	accountability	NOUN
taxlaw-2801	223	7	office	office	NOUN
taxlaw-2801	223	8	,	,	PUNCT
taxlaw-2801	223	9	gao-07	gao-07	NOUN
taxlaw-2801	223	10	-	-	SYM
taxlaw-2801	223	11	1014	1014	NUM
taxlaw-2801	223	12	,	,	PUNCT
taxlaw-2801	223	13	tax	tax	NOUN
taxlaw-2801	223	14	gap	gap	NOUN
taxlaw-2801	223	15	:	:	PUNCT
taxlaw-2801	223	16	the	the	DET
taxlaw-2801	223	17	strategy	strategy	NOUN
taxlaw-2801	223	18	for	for	ADP
taxlaw-2801	223	19	reducing	reduce	VERB
taxlaw-2801	223	20	the	the	DET
taxlaw-2801	223	21	gap	gap	NOUN
taxlaw-2801	223	22	should	should	AUX
taxlaw-2801	223	23	include	include	VERB
taxlaw-2801	223	24	options	option	NOUN
taxlaw-2801	223	25	for	for	ADP
taxlaw-2801	223	26	reducing	reduce	VERB
taxlaw-2801	223	27	sole	sole	ADJ
taxlaw-2801	223	28	proprietor	proprietor	NOUN
taxlaw-2801	223	29	noncompliance	noncompliance	NOUN
taxlaw-2801	223	30	,	,	PUNCT
taxlaw-2801	223	31	report	report	NOUN
taxlaw-2801	223	32	to	to	ADP
taxlaw-2801	223	33	the	the	DET
taxlaw-2801	223	34	s.	s.	PROPN
taxlaw-2801	223	35	finance	finance	PROPN
taxlaw-2801	223	36	comm	comm	NOUN
taxlaw-2801	223	37	.	.	PUNCT
taxlaw-2801	224	1	13	13	NUM
taxlaw-2801	224	2	-	-	SYM
taxlaw-2801	224	3	15	15	NUM
taxlaw-2801	224	4	(	(	PUNCT
taxlaw-2801	224	5	2007	2007	NUM
taxlaw-2801	224	6	)	)	PUNCT
taxlaw-2801	224	7	.	.	PUNCT
taxlaw-2801	225	1	with	with	ADP
taxlaw-2801	225	2	respect	respect	NOUN
taxlaw-2801	225	3	to	to	ADP
taxlaw-2801	225	4	34	34	NUM
taxlaw-2801	225	5	treasury	treasury	NOUN
taxlaw-2801	225	6	,	,	PUNCT
taxlaw-2801	225	7	supra	supra	PROPN
taxlaw-2801	225	8	note	note	NOUN
taxlaw-2801	225	9	2	2	NUM
taxlaw-2801	225	10	.	.	NUM
taxlaw-2801	225	11	35	35	NUM
taxlaw-2801	225	12	irs	irs	PROPN
taxlaw-2801	225	13	,	,	PUNCT
taxlaw-2801	225	14	united	united	PROPN
taxlaw-2801	225	15	states	states	PROPN
taxlaw-2801	225	16	department	department	PROPN
taxlaw-2801	225	17	of	of	ADP
taxlaw-2801	225	18	the	the	DET
taxlaw-2801	225	19	treasury	treasury	PROPN
taxlaw-2801	225	20	,	,	PUNCT
taxlaw-2801	225	21	federal	federal	ADJ
taxlaw-2801	225	22	tax	tax	NOUN
taxlaw-2801	225	23	compliance	compliance	NOUN
taxlaw-2801	225	24	research	research	NOUN
taxlaw-2801	225	25	:	:	PUNCT
taxlaw-2801	225	26	individual	individual	ADJ
taxlaw-2801	225	27	income	income	NOUN
taxlaw-2801	225	28	tax	tax	NOUN
taxlaw-2801	225	29	gap	gap	NOUN
taxlaw-2801	225	30	estimates	estimate	NOUN
taxlaw-2801	225	31	for	for	ADP
taxlaw-2801	225	32	1985	1985	NUM
taxlaw-2801	225	33	,	,	PUNCT
taxlaw-2801	225	34	1988	1988	NUM
taxlaw-2801	225	35	,	,	PUNCT
taxlaw-2801	225	36	and	and	CCONJ
taxlaw-2801	225	37	1992	1992	NUM
taxlaw-2801	225	38	,	,	PUNCT
taxlaw-2801	225	39	8	8	NUM
taxlaw-2801	225	40	pub	pub	NOUN
taxlaw-2801	225	41	.	.	PUNCT
taxlaw-2801	226	1	1415	1415	NUM
taxlaw-2801	226	2	(	(	PUNCT
taxlaw-2801	226	3	1996	1996	NUM
taxlaw-2801	226	4	)	)	PUNCT
taxlaw-2801	226	5	.	.	PUNCT
taxlaw-2801	227	1	36	36	NUM
taxlaw-2801	228	1	i	i	PRON
taxlaw-2801	228	2	d.	d.	PROPN
taxlaw-2801	228	3	37	37	NUM
taxlaw-2801	228	4	morse	morse	PROPN
taxlaw-2801	228	5	,	,	PUNCT
taxlaw-2801	228	6	karlinsky	karlinsky	PROPN
taxlaw-2801	228	7	&	&	CCONJ
taxlaw-2801	228	8	bankman	bankman	PROPN
taxlaw-2801	228	9	,	,	PUNCT
taxlaw-2801	228	10	supra	supra	PROPN
taxlaw-2801	228	11	note	note	NOUN
taxlaw-2801	228	12	12	12	NUM
taxlaw-2801	228	13	.	.	PUNCT
taxlaw-2801	229	1	the	the	DET
taxlaw-2801	229	2	authors	author	NOUN
taxlaw-2801	229	3	,	,	PUNCT
taxlaw-2801	229	4	citing	cite	VERB
taxlaw-2801	229	5	david	david	PROPN
taxlaw-2801	229	6	b.	b.	PROPN
taxlaw-2801	229	7	humphrey	humphrey	PROPN
taxlaw-2801	229	8	,	,	PUNCT
taxlaw-2801	229	9	replacement	replacement	NOUN
taxlaw-2801	229	10	of	of	ADP
taxlaw-2801	229	11	cash	cash	NOUN
taxlaw-2801	229	12	by	by	ADP
taxlaw-2801	229	13	cards	card	NOUN
taxlaw-2801	229	14	in	in	ADP
taxlaw-2801	229	15	u.s	u.s	PROPN
taxlaw-2801	229	16	.	.	PROPN
taxlaw-2801	229	17	consumer	consumer	NOUN
taxlaw-2801	229	18	payments	payment	NOUN
taxlaw-2801	229	19	,	,	PUNCT
taxlaw-2801	229	20	56	56	NUM
taxlaw-2801	229	21	j.	j.	PROPN
taxlaw-2801	229	22	econ	econ	PROPN
taxlaw-2801	229	23	.	.	PROPN
taxlaw-2801	229	24	&	&	CCONJ
taxlaw-2801	229	25	bus	bus	PROPN
taxlaw-2801	229	26	.	.	PUNCT
taxlaw-2801	229	27	211	211	NUM
taxlaw-2801	229	28	,	,	PUNCT
taxlaw-2801	229	29	223	223	NUM
taxlaw-2801	229	30	(	(	PUNCT
taxlaw-2801	229	31	2004	2004	NUM
taxlaw-2801	229	32	)	)	PUNCT
taxlaw-2801	229	33	,	,	PUNCT
taxlaw-2801	229	34	show	show	VERB
taxlaw-2801	229	35	that	that	SCONJ
taxlaw-2801	229	36	110	110	NUM
taxlaw-2801	229	37	columbia	columbia	PROPN
taxlaw-2801	229	38	journal	journal	PROPN
taxlaw-2801	229	39	of	of	ADP
taxlaw-2801	229	40	tax	tax	NOUN
taxlaw-2801	229	41	law	law	NOUN
taxlaw-2801	229	42	[	[	X
taxlaw-2801	229	43	vol	vol	NOUN
taxlaw-2801	229	44	.	.	PUNCT
taxlaw-2801	229	45	2:100	2:100	NUM
taxlaw-2801	229	46	cash	cash	NOUN
taxlaw-2801	229	47	transactions	transaction	NOUN
taxlaw-2801	229	48	,	,	PUNCT
taxlaw-2801	229	49	it	it	PRON
taxlaw-2801	229	50	is	be	AUX
taxlaw-2801	229	51	likely	likely	ADJ
taxlaw-2801	229	52	that	that	SCONJ
taxlaw-2801	229	53	those	those	PRON
taxlaw-2801	229	54	seeking	seek	VERB
taxlaw-2801	229	55	to	to	PART
taxlaw-2801	229	56	evade	evade	VERB
taxlaw-2801	229	57	taxes	taxis	NOUN
taxlaw-2801	229	58	would	would	AUX
taxlaw-2801	229	59	prefer	prefer	VERB
taxlaw-2801	229	60	evading	evade	VERB
taxlaw-2801	229	61	through	through	ADP
taxlaw-2801	229	62	the	the	DET
taxlaw-2801	229	63	understatement	understatement	NOUN
taxlaw-2801	229	64	of	of	ADP
taxlaw-2801	229	65	receipts	receipt	NOUN
taxlaw-2801	229	66	rather	rather	ADV
taxlaw-2801	229	67	than	than	ADP
taxlaw-2801	229	68	through	through	ADP
taxlaw-2801	229	69	the	the	DET
taxlaw-2801	229	70	overstatement	overstatement	NOUN
taxlaw-2801	229	71	of	of	ADP
taxlaw-2801	229	72	deductions	deduction	NOUN
taxlaw-2801	229	73	,	,	PUNCT
taxlaw-2801	229	74	because	because	SCONJ
taxlaw-2801	229	75	the	the	DET
taxlaw-2801	229	76	former	former	ADJ
taxlaw-2801	229	77	facilitates	facilitate	VERB
taxlaw-2801	229	78	not	not	PART
taxlaw-2801	229	79	only	only	ADV
taxlaw-2801	229	80	income	income	NOUN
taxlaw-2801	229	81	tax	tax	NOUN
taxlaw-2801	229	82	evasion	evasion	NOUN
taxlaw-2801	229	83	but	but	CCONJ
taxlaw-2801	229	84	also	also	ADV
taxlaw-2801	229	85	sales	sale	NOUN
taxlaw-2801	229	86	tax	tax	NOUN
taxlaw-2801	229	87	evasion	evasion	NOUN
taxlaw-2801	229	88	.	.	PUNCT
taxlaw-2801	230	1	the	the	DET
taxlaw-2801	230	2	use	use	NOUN
taxlaw-2801	230	3	of	of	ADP
taxlaw-2801	230	4	cash	cash	NOUN
taxlaw-2801	230	5	also	also	ADV
taxlaw-2801	230	6	facilitates	facilitate	VERB
taxlaw-2801	230	7	evasion	evasion	NOUN
taxlaw-2801	230	8	by	by	ADP
taxlaw-2801	230	9	a	a	DET
taxlaw-2801	230	10	business	business	NOUN
taxlaw-2801	230	11	’s	’s	PART
taxlaw-2801	230	12	employees	employee	NOUN
taxlaw-2801	230	13	and	and	CCONJ
taxlaw-2801	230	14	suppliers	supplier	NOUN
taxlaw-2801	230	15	,	,	PUNCT
taxlaw-2801	230	16	which	which	PRON
taxlaw-2801	230	17	further	far	ADV
taxlaw-2801	230	18	enhances	enhance	VERB
taxlaw-2801	230	19	its	its	PRON
taxlaw-2801	230	20	appeal	appeal	NOUN
taxlaw-2801	230	21	as	as	ADP
taxlaw-2801	230	22	a	a	DET
taxlaw-2801	230	23	tax	tax	NOUN
taxlaw-2801	230	24	evasion	evasion	NOUN
taxlaw-2801	230	25	“	"	PUNCT
taxlaw-2801	230	26	technology	technology	NOUN
taxlaw-2801	230	27	.	.	PUNCT
taxlaw-2801	231	1	”38	”38	NOUN
taxlaw-2801	231	2	there	there	PRON
taxlaw-2801	231	3	is	be	VERB
taxlaw-2801	231	4	,	,	PUNCT
taxlaw-2801	231	5	however	however	ADV
taxlaw-2801	231	6	,	,	PUNCT
taxlaw-2801	231	7	data	datum	NOUN
taxlaw-2801	231	8	showing	show	VERB
taxlaw-2801	231	9	that	that	SCONJ
taxlaw-2801	231	10	the	the	DET
taxlaw-2801	231	11	overstatement	overstatement	NOUN
taxlaw-2801	231	12	of	of	ADP
taxlaw-2801	231	13	deductions	deduction	NOUN
taxlaw-2801	231	14	accounts	account	VERB
taxlaw-2801	231	15	for	for	ADP
taxlaw-2801	231	16	almost	almost	ADV
taxlaw-2801	231	17	as	as	ADV
taxlaw-2801	231	18	large	large	ADJ
taxlaw-2801	231	19	a	a	DET
taxlaw-2801	231	20	share	share	NOUN
taxlaw-2801	231	21	of	of	ADP
taxlaw-2801	231	22	the	the	DET
taxlaw-2801	231	23	income	income	NOUN
taxlaw-2801	231	24	tax	tax	NOUN
taxlaw-2801	231	25	gap	gap	NOUN
taxlaw-2801	231	26	as	as	SCONJ
taxlaw-2801	231	27	does	do	VERB
taxlaw-2801	231	28	the	the	DET
taxlaw-2801	231	29	underreporting	underreporting	NOUN
taxlaw-2801	231	30	of	of	ADP
taxlaw-2801	231	31	receipts	receipt	NOUN
taxlaw-2801	231	32	.	.	PUNCT
taxlaw-2801	232	1	39	39	NUM
taxlaw-2801	232	2	these	these	DET
taxlaw-2801	232	3	two	two	NUM
taxlaw-2801	232	4	phenomena	phenomenon	NOUN
taxlaw-2801	232	5	would	would	AUX
taxlaw-2801	232	6	explain	explain	VERB
taxlaw-2801	232	7	the	the	DET
taxlaw-2801	232	8	almost	almost	ADV
taxlaw-2801	232	9	equal	equal	ADJ
taxlaw-2801	232	10	proportion	proportion	NOUN
taxlaw-2801	232	11	of	of	ADP
taxlaw-2801	232	12	concealed	conceal	VERB
taxlaw-2801	232	13	receipts	receipt	NOUN
taxlaw-2801	232	14	and	and	CCONJ
taxlaw-2801	232	15	overstated	overstate	VERB
taxlaw-2801	232	16	deductions	deduction	NOUN
taxlaw-2801	232	17	in	in	ADP
taxlaw-2801	232	18	the	the	DET
taxlaw-2801	232	19	tax	tax	NOUN
taxlaw-2801	232	20	gap	gap	NOUN
taxlaw-2801	232	21	and	and	CCONJ
taxlaw-2801	232	22	,	,	PUNCT
taxlaw-2801	232	23	at	at	ADP
taxlaw-2801	232	24	the	the	DET
taxlaw-2801	232	25	same	same	ADJ
taxlaw-2801	232	26	time	time	NOUN
taxlaw-2801	232	27	,	,	PUNCT
taxlaw-2801	232	28	the	the	DET
taxlaw-2801	232	29	unevenness	unevenness	NOUN
taxlaw-2801	232	30	of	of	ADP
taxlaw-2801	232	31	the	the	DET
taxlaw-2801	232	32	amount	amount	NOUN
taxlaw-2801	232	33	of	of	ADP
taxlaw-2801	232	34	evasion	evasion	NOUN
taxlaw-2801	232	35	between	between	ADP
taxlaw-2801	232	36	smb	smb	PROPN
taxlaw-2801	232	37	taxpayers	taxpayer	NOUN
taxlaw-2801	232	38	.	.	PUNCT
taxlaw-2801	233	1	that	that	PRON
taxlaw-2801	233	2	is	is	ADV
taxlaw-2801	233	3	,	,	PUNCT
taxlaw-2801	233	4	a	a	DET
taxlaw-2801	233	5	few	few	ADJ
taxlaw-2801	233	6	smb	smb	NOUN
taxlaw-2801	233	7	taxpayers	taxpayer	NOUN
taxlaw-2801	233	8	evade	evade	VERB
taxlaw-2801	233	9	a	a	DET
taxlaw-2801	233	10	lot	lot	NOUN
taxlaw-2801	233	11	by	by	ADP
taxlaw-2801	233	12	understating	understate	VERB
taxlaw-2801	233	13	cash	cash	NOUN
taxlaw-2801	233	14	receipts	receipt	NOUN
taxlaw-2801	233	15	,	,	PUNCT
taxlaw-2801	233	16	and	and	CCONJ
taxlaw-2801	233	17	a	a	DET
taxlaw-2801	233	18	lot	lot	NOUN
taxlaw-2801	233	19	of	of	ADP
taxlaw-2801	233	20	them	they	PRON
taxlaw-2801	233	21	evade	evade	VERB
taxlaw-2801	233	22	a	a	DET
taxlaw-2801	233	23	little	little	ADJ
taxlaw-2801	233	24	by	by	ADP
taxlaw-2801	233	25	overstating	overstate	VERB
taxlaw-2801	233	26	their	their	PRON
taxlaw-2801	233	27	deductions	deduction	NOUN
taxlaw-2801	233	28	.	.	PUNCT
taxlaw-2801	234	1	if	if	SCONJ
taxlaw-2801	234	2	the	the	DET
taxlaw-2801	234	3	picture	picture	NOUN
taxlaw-2801	234	4	just	just	ADV
taxlaw-2801	234	5	painted	paint	VERB
taxlaw-2801	234	6	is	be	AUX
taxlaw-2801	234	7	accurate	accurate	ADJ
taxlaw-2801	234	8	,	,	PUNCT
taxlaw-2801	234	9	it	it	PRON
taxlaw-2801	234	10	seems	seem	VERB
taxlaw-2801	234	11	that	that	SCONJ
taxlaw-2801	234	12	a	a	DET
taxlaw-2801	234	13	sound	sound	NOUN
taxlaw-2801	234	14	plan	plan	NOUN
taxlaw-2801	234	15	to	to	PART
taxlaw-2801	234	16	curb	curb	VERB
taxlaw-2801	234	17	smb	smb	ADJ
taxlaw-2801	234	18	evasion	evasion	NOUN
taxlaw-2801	234	19	should	should	AUX
taxlaw-2801	234	20	deal	deal	VERB
taxlaw-2801	234	21	with	with	ADP
taxlaw-2801	234	22	both	both	DET
taxlaw-2801	234	23	understatement	understatement	NOUN
taxlaw-2801	234	24	of	of	ADP
taxlaw-2801	234	25	receipts	receipt	NOUN
taxlaw-2801	234	26	and	and	CCONJ
taxlaw-2801	234	27	overstatement	overstatement	NOUN
taxlaw-2801	234	28	of	of	ADP
taxlaw-2801	234	29	deductions	deduction	NOUN
taxlaw-2801	234	30	.	.	PUNCT
taxlaw-2801	235	1	one	one	PRON
taxlaw-2801	235	2	can	can	AUX
taxlaw-2801	235	3	even	even	ADV
taxlaw-2801	235	4	argue	argue	VERB
taxlaw-2801	235	5	that	that	SCONJ
taxlaw-2801	235	6	the	the	DET
taxlaw-2801	235	7	latter	latter	ADJ
taxlaw-2801	235	8	would	would	AUX
taxlaw-2801	235	9	tend	tend	VERB
taxlaw-2801	235	10	to	to	PART
taxlaw-2801	235	11	be	be	AUX
taxlaw-2801	235	12	the	the	DET
taxlaw-2801	235	13	more	more	ADV
taxlaw-2801	235	14	rapidly	rapidly	ADV
taxlaw-2801	235	15	growing	grow	VERB
taxlaw-2801	235	16	part	part	NOUN
taxlaw-2801	235	17	of	of	ADP
taxlaw-2801	235	18	the	the	DET
taxlaw-2801	235	19	evasion	evasion	NOUN
taxlaw-2801	235	20	problem	problem	NOUN
taxlaw-2801	235	21	if	if	SCONJ
taxlaw-2801	235	22	credit	credit	NOUN
taxlaw-2801	235	23	card	card	NOUN
taxlaw-2801	235	24	payments	payment	NOUN
taxlaw-2801	235	25	continue	continue	VERB
taxlaw-2801	235	26	to	to	PART
taxlaw-2801	235	27	replace	replace	VERB
taxlaw-2801	235	28	retail	retail	ADJ
taxlaw-2801	235	29	cash	cash	NOUN
taxlaw-2801	235	30	transactions	transaction	NOUN
taxlaw-2801	235	31	.	.	PUNCT
taxlaw-2801	236	1	therefore	therefore	ADV
taxlaw-2801	236	2	,	,	PUNCT
taxlaw-2801	236	3	as	as	SCONJ
taxlaw-2801	236	4	we	we	PRON
taxlaw-2801	236	5	explain	explain	VERB
taxlaw-2801	236	6	later	later	ADV
taxlaw-2801	236	7	,	,	PUNCT
taxlaw-2801	236	8	the	the	DET
taxlaw-2801	236	9	adoption	adoption	NOUN
taxlaw-2801	236	10	of	of	ADP
taxlaw-2801	236	11	presumptive	presumptive	ADJ
taxlaw-2801	236	12	taxes	taxis	NOUN
taxlaw-2801	236	13	(	(	PUNCT
taxlaw-2801	236	14	if	if	SCONJ
taxlaw-2801	236	15	coupled	couple	VERB
taxlaw-2801	236	16	with	with	ADP
taxlaw-2801	236	17	other	other	ADJ
taxlaw-2801	236	18	audit	audit	NOUN
taxlaw-2801	236	19	mechanisms	mechanism	NOUN
taxlaw-2801	236	20	such	such	ADJ
taxlaw-2801	236	21	as	as	ADP
taxlaw-2801	236	22	third	third	ADJ
taxlaw-2801	236	23	-	-	PUNCT
taxlaw-2801	236	24	party	party	NOUN
taxlaw-2801	236	25	reporting	reporting	NOUN
taxlaw-2801	236	26	,	,	PUNCT
taxlaw-2801	236	27	withholding	withholding	NOUN
taxlaw-2801	236	28	,	,	PUNCT
taxlaw-2801	236	29	and	and	CCONJ
taxlaw-2801	236	30	programs	program	NOUN
taxlaw-2801	236	31	capable	capable	ADJ
taxlaw-2801	236	32	of	of	ADP
taxlaw-2801	236	33	monitor	monitor	NOUN
taxlaw-2801	236	34	cash	cash	NOUN
taxlaw-2801	236	35	payments	payment	NOUN
taxlaw-2801	236	36	)	)	PUNCT
taxlaw-2801	236	37	could	could	AUX
taxlaw-2801	236	38	be	be	AUX
taxlaw-2801	236	39	a	a	DET
taxlaw-2801	236	40	valuable	valuable	ADJ
taxlaw-2801	236	41	tool	tool	NOUN
taxlaw-2801	236	42	to	to	PART
taxlaw-2801	236	43	deal	deal	VERB
taxlaw-2801	236	44	with	with	ADP
taxlaw-2801	236	45	the	the	DET
taxlaw-2801	236	46	smb	smb	PROPN
taxlaw-2801	236	47	evasion	evasion	NOUN
taxlaw-2801	236	48	problem	problem	NOUN
taxlaw-2801	236	49	as	as	ADP
taxlaw-2801	236	50	a	a	DET
taxlaw-2801	236	51	whole	whole	NOUN
taxlaw-2801	236	52	.	.	PUNCT
taxlaw-2801	237	1	considering	consider	VERB
taxlaw-2801	237	2	the	the	DET
taxlaw-2801	237	3	likelihood	likelihood	NOUN
taxlaw-2801	237	4	that	that	SCONJ
taxlaw-2801	237	5	the	the	DET
taxlaw-2801	237	6	substantial	substantial	ADJ
taxlaw-2801	237	7	use	use	NOUN
taxlaw-2801	237	8	of	of	ADP
taxlaw-2801	237	9	cash	cash	NOUN
taxlaw-2801	237	10	receipts	receipt	NOUN
taxlaw-2801	237	11	as	as	ADP
taxlaw-2801	237	12	a	a	DET
taxlaw-2801	237	13	means	means	NOUN
taxlaw-2801	237	14	of	of	ADP
taxlaw-2801	237	15	exchange	exchange	NOUN
taxlaw-2801	237	16	is	be	AUX
taxlaw-2801	237	17	unevenly	unevenly	ADV
taxlaw-2801	237	18	distributed	distribute	VERB
taxlaw-2801	237	19	across	across	ADP
taxlaw-2801	237	20	smbs	smb	NOUN
taxlaw-2801	237	21	(	(	PUNCT
taxlaw-2801	237	22	that	that	PRON
taxlaw-2801	237	23	is	is	ADV
taxlaw-2801	237	24	,	,	PUNCT
taxlaw-2801	237	25	only	only	ADV
taxlaw-2801	237	26	a	a	DET
taxlaw-2801	237	27	subset	subset	NOUN
taxlaw-2801	237	28	of	of	ADP
taxlaw-2801	237	29	all	all	DET
taxlaw-2801	237	30	smbs	smb	NOUN
taxlaw-2801	237	31	receive	receive	VERB
taxlaw-2801	237	32	a	a	DET
taxlaw-2801	237	33	significant	significant	ADJ
taxlaw-2801	237	34	fraction	fraction	NOUN
taxlaw-2801	237	35	of	of	ADP
taxlaw-2801	237	36	their	their	PRON
taxlaw-2801	237	37	receipts	receipt	NOUN
taxlaw-2801	237	38	in	in	ADP
taxlaw-2801	237	39	cash	cash	NOUN
taxlaw-2801	237	40	)	)	PUNCT
taxlaw-2801	237	41	,	,	PUNCT
taxlaw-2801	237	42	it	it	PRON
taxlaw-2801	237	43	is	be	AUX
taxlaw-2801	237	44	possible	possible	ADJ
taxlaw-2801	237	45	to	to	PART
taxlaw-2801	237	46	paint	paint	VERB
taxlaw-2801	237	47	the	the	DET
taxlaw-2801	237	48	following	follow	VERB
taxlaw-2801	237	49	picture	picture	NOUN
taxlaw-2801	237	50	:	:	PUNCT
taxlaw-2801	237	51	on	on	ADP
taxlaw-2801	237	52	the	the	DET
taxlaw-2801	237	53	one	one	NUM
taxlaw-2801	237	54	hand	hand	NOUN
taxlaw-2801	237	55	,	,	PUNCT
taxlaw-2801	237	56	most	most	ADJ
taxlaw-2801	237	57	of	of	ADP
taxlaw-2801	237	58	the	the	DET
taxlaw-2801	237	59	smb	smb	PROPN
taxlaw-2801	237	60	taxpayers	taxpayer	NOUN
taxlaw-2801	237	61	who	who	PRON
taxlaw-2801	237	62	are	be	AUX
taxlaw-2801	237	63	inclined	inclined	ADJ
taxlaw-2801	237	64	towards	towards	ADP
taxlaw-2801	237	65	noncompliance	noncompliance	NOUN
taxlaw-2801	237	66	(	(	PUNCT
taxlaw-2801	237	67	are	be	AUX
taxlaw-2801	237	68	dishonest	dishonest	ADJ
taxlaw-2801	237	69	or	or	CCONJ
taxlaw-2801	237	70	risk	risk	NOUN
taxlaw-2801	237	71	preferring	prefer	VERB
taxlaw-2801	237	72	or	or	CCONJ
taxlaw-2801	237	73	unaffected	unaffected	ADJ
taxlaw-2801	237	74	by	by	ADP
taxlaw-2801	237	75	compliance	compliance	NOUN
taxlaw-2801	237	76	norms	norm	NOUN
taxlaw-2801	237	77	)	)	PUNCT
taxlaw-2801	237	78	are	be	AUX
taxlaw-2801	237	79	in	in	ADP
taxlaw-2801	237	80	fact	fact	NOUN
taxlaw-2801	237	81	not	not	PART
taxlaw-2801	237	82	able	able	ADJ
taxlaw-2801	237	83	to	to	PART
taxlaw-2801	237	84	understate	understate	VERB
taxlaw-2801	237	85	much	much	ADJ
taxlaw-2801	237	86	of	of	ADP
taxlaw-2801	237	87	their	their	PRON
taxlaw-2801	237	88	receipts	receipt	NOUN
taxlaw-2801	237	89	because	because	SCONJ
taxlaw-2801	237	90	most	most	ADJ
taxlaw-2801	237	91	of	of	ADP
taxlaw-2801	237	92	their	their	PRON
taxlaw-2801	237	93	receipts	receipt	NOUN
taxlaw-2801	237	94	are	be	AUX
taxlaw-2801	237	95	not	not	PART
taxlaw-2801	237	96	in	in	ADP
taxlaw-2801	237	97	the	the	DET
taxlaw-2801	237	98	form	form	NOUN
taxlaw-2801	237	99	of	of	ADP
taxlaw-2801	237	100	cash	cash	NOUN
taxlaw-2801	237	101	.	.	PUNCT
taxlaw-2801	238	1	rather	rather	ADV
taxlaw-2801	238	2	,	,	PUNCT
taxlaw-2801	238	3	they	they	PRON
taxlaw-2801	238	4	are	be	AUX
taxlaw-2801	238	5	in	in	ADP
taxlaw-2801	238	6	the	the	DET
taxlaw-2801	238	7	form	form	NOUN
taxlaw-2801	238	8	of	of	ADP
taxlaw-2801	238	9	credit	credit	NOUN
taxlaw-2801	238	10	or	or	CCONJ
taxlaw-2801	238	11	debit	debit	NOUN
taxlaw-2801	238	12	-	-	PUNCT
taxlaw-2801	238	13	card	card	NOUN
taxlaw-2801	238	14	purchases	purchase	NOUN
taxlaw-2801	238	15	or	or	CCONJ
taxlaw-2801	238	16	checks	check	NOUN
taxlaw-2801	238	17	,	,	PUNCT
taxlaw-2801	238	18	which	which	PRON
taxlaw-2801	238	19	are	be	AUX
taxlaw-2801	238	20	subject	subject	ADJ
taxlaw-2801	238	21	to	to	ADP
taxlaw-2801	238	22	greater	great	ADJ
taxlaw-2801	238	23	third	third	ADJ
taxlaw-2801	238	24	-	-	PUNCT
taxlaw-2801	238	25	party	party	NOUN
taxlaw-2801	238	26	reporting	reporting	NOUN
taxlaw-2801	238	27	.	.	PUNCT
taxlaw-2801	239	1	these	these	DET
taxlaw-2801	239	2	potential	potential	ADJ
taxlaw-2801	239	3	noncompliers	noncomplier	NOUN
taxlaw-2801	239	4	,	,	PUNCT
taxlaw-2801	239	5	then	then	ADV
taxlaw-2801	239	6	,	,	PUNCT
taxlaw-2801	239	7	must	must	AUX
taxlaw-2801	239	8	lean	lean	VERB
taxlaw-2801	239	9	more	more	ADV
taxlaw-2801	239	10	heavily	heavily	ADV
taxlaw-2801	239	11	on	on	ADP
taxlaw-2801	239	12	a	a	DET
taxlaw-2801	239	13	different	different	ADJ
taxlaw-2801	239	14	evasion	evasion	NOUN
taxlaw-2801	239	15	strategy	strategy	NOUN
taxlaw-2801	239	16	,	,	PUNCT
taxlaw-2801	239	17	that	that	PRON
taxlaw-2801	239	18	of	of	ADP
taxlaw-2801	239	19	overstating	overstate	VERB
taxlaw-2801	239	20	deductions	deduction	NOUN
taxlaw-2801	239	21	.	.	PUNCT
taxlaw-2801	240	1	there	there	PRON
taxlaw-2801	240	2	are	be	VERB
taxlaw-2801	240	3	limits	limit	NOUN
taxlaw-2801	240	4	,	,	PUNCT
taxlaw-2801	240	5	however	however	ADV
taxlaw-2801	240	6	,	,	PUNCT
taxlaw-2801	240	7	to	to	ADP
taxlaw-2801	240	8	the	the	DET
taxlaw-2801	240	9	extent	extent	NOUN
taxlaw-2801	240	10	taxpayers	taxpayer	NOUN
taxlaw-2801	240	11	can	can	AUX
taxlaw-2801	240	12	overstate	overstate	VERB
taxlaw-2801	240	13	their	their	PRON
taxlaw-2801	240	14	deductions	deduction	NOUN
taxlaw-2801	240	15	;	;	PUNCT
taxlaw-2801	240	16	at	at	ADP
taxlaw-2801	240	17	some	some	DET
taxlaw-2801	240	18	point	point	NOUN
taxlaw-2801	240	19	the	the	DET
taxlaw-2801	240	20	number	number	NOUN
taxlaw-2801	240	21	and	and	CCONJ
taxlaw-2801	240	22	the	the	DET
taxlaw-2801	240	23	size	size	NOUN
taxlaw-2801	240	24	of	of	ADP
taxlaw-2801	240	25	the	the	DET
taxlaw-2801	240	26	deductions	deduction	NOUN
taxlaw-2801	240	27	will	will	AUX
taxlaw-2801	240	28	raise	raise	VERB
taxlaw-2801	240	29	red	red	ADJ
taxlaw-2801	240	30	flags	flag	NOUN
taxlaw-2801	240	31	with	with	ADP
taxlaw-2801	240	32	the	the	DET
taxlaw-2801	240	33	internal	internal	ADJ
taxlaw-2801	240	34	revenue	revenue	NOUN
taxlaw-2801	240	35	service	service	NOUN
taxlaw-2801	240	36	.	.	PUNCT
taxlaw-2801	241	1	as	as	ADP
taxlaw-2801	241	2	a	a	DET
taxlaw-2801	241	3	result	result	NOUN
taxlaw-2801	241	4	,	,	PUNCT
taxlaw-2801	241	5	these	these	DET
taxlaw-2801	241	6	smb	smb	PROPN
taxlaw-2801	241	7	taxpayers	taxpayer	NOUN
taxlaw-2801	241	8	end	end	VERB
taxlaw-2801	241	9	up	up	ADP
taxlaw-2801	241	10	evading	evade	VERB
taxlaw-2801	241	11	less	less	ADV
taxlaw-2801	241	12	overall	overall	ADJ
taxlaw-2801	241	13	than	than	SCONJ
taxlaw-2801	241	14	they	they	PRON
taxlaw-2801	241	15	would	would	AUX
taxlaw-2801	241	16	if	if	SCONJ
taxlaw-2801	241	17	they	they	PRON
taxlaw-2801	241	18	could	could	AUX
taxlaw-2801	241	19	also	also	ADV
taxlaw-2801	241	20	easily	easily	ADV
taxlaw-2801	241	21	understate	understate	VERB
taxlaw-2801	241	22	their	their	PRON
taxlaw-2801	241	23	receipts	receipt	NOUN
taxlaw-2801	241	24	with	with	ADP
taxlaw-2801	241	25	impunity	impunity	NOUN
taxlaw-2801	241	26	.	.	PUNCT
taxlaw-2801	242	1	on	on	ADP
taxlaw-2801	242	2	the	the	DET
taxlaw-2801	242	3	other	other	ADJ
taxlaw-2801	242	4	hand	hand	NOUN
taxlaw-2801	242	5	,	,	PUNCT
taxlaw-2801	242	6	the	the	DET
taxlaw-2801	242	7	subset	subset	NOUN
taxlaw-2801	242	8	of	of	ADP
taxlaw-2801	242	9	smbs	smb	NOUN
taxlaw-2801	242	10	who	who	PRON
taxlaw-2801	242	11	receive	receive	VERB
taxlaw-2801	242	12	most	most	ADJ
taxlaw-2801	242	13	of	of	ADP
taxlaw-2801	242	14	their	their	PRON
taxlaw-2801	242	15	receipts	receipt	NOUN
taxlaw-2801	242	16	in	in	ADP
taxlaw-2801	242	17	the	the	DET
taxlaw-2801	242	18	form	form	NOUN
taxlaw-2801	242	19	of	of	ADP
taxlaw-2801	242	20	cash	cash	NOUN
taxlaw-2801	242	21	can	can	AUX
taxlaw-2801	242	22	engage	engage	VERB
taxlaw-2801	242	23	in	in	ADP
taxlaw-2801	242	24	massive	massive	ADJ
taxlaw-2801	242	25	concealment	concealment	NOUN
taxlaw-2801	242	26	of	of	ADP
taxlaw-2801	242	27	such	such	ADJ
taxlaw-2801	242	28	receipts	receipt	NOUN
taxlaw-2801	242	29	.	.	PUNCT
taxlaw-2801	243	1	b.	b.	PROPN
taxlaw-2801	243	2	why	why	SCONJ
taxlaw-2801	243	3	we	we	PRON
taxlaw-2801	243	4	focus	focus	VERB
taxlaw-2801	243	5	on	on	ADP
taxlaw-2801	243	6	smbs	smb	NOUN
taxlaw-2801	243	7	the	the	DET
taxlaw-2801	243	8	other	other	ADJ
taxlaw-2801	243	9	fact	fact	NOUN
taxlaw-2801	243	10	not	not	PART
taxlaw-2801	243	11	revealed	reveal	VERB
taxlaw-2801	243	12	in	in	ADP
taxlaw-2801	243	13	the	the	DET
taxlaw-2801	243	14	above	above	ADV
taxlaw-2801	243	15	-	-	PUNCT
taxlaw-2801	243	16	described	describe	VERB
taxlaw-2801	243	17	data	data	NOUN
taxlaw-2801	243	18	is	be	AUX
taxlaw-2801	243	19	the	the	DET
taxlaw-2801	243	20	precise	precise	ADJ
taxlaw-2801	243	21	relationship	relationship	NOUN
taxlaw-2801	243	22	between	between	ADP
taxlaw-2801	243	23	the	the	DET
taxlaw-2801	243	24	rate	rate	NOUN
taxlaw-2801	243	25	of	of	ADP
taxlaw-2801	243	26	noncompliance	noncompliance	NOUN
taxlaw-2801	243	27	and	and	CCONJ
taxlaw-2801	243	28	the	the	DET
taxlaw-2801	243	29	“	"	PUNCT
taxlaw-2801	243	30	size	size	NOUN
taxlaw-2801	243	31	”	"	PUNCT
taxlaw-2801	243	32	of	of	ADP
taxlaw-2801	243	33	the	the	DET
taxlaw-2801	243	34	taxpayer	taxpayer	NOUN
taxlaw-2801	243	35	.	.	PUNCT
taxlaw-2801	244	1	for	for	ADP
taxlaw-2801	244	2	reasons	reason	NOUN
taxlaw-2801	244	3	discussed	discuss	VERB
taxlaw-2801	244	4	in	in	ADP
taxlaw-2801	244	5	the	the	DET
taxlaw-2801	244	6	next	next	ADJ
taxlaw-2801	244	7	section	section	NOUN
taxlaw-2801	244	8	,	,	PUNCT
taxlaw-2801	244	9	our	our	PRON
taxlaw-2801	244	10	hypothesis	hypothesis	NOUN
taxlaw-2801	244	11	(	(	PUNCT
taxlaw-2801	244	12	consistent	consistent	ADJ
taxlaw-2801	244	13	with	with	ADP
taxlaw-2801	244	14	conventional	conventional	ADJ
taxlaw-2801	244	15	wisdom	wisdom	NOUN
taxlaw-2801	244	16	)	)	PUNCT
taxlaw-2801	244	17	is	be	AUX
taxlaw-2801	244	18	that	that	SCONJ
taxlaw-2801	244	19	noncompliance	noncompliance	NOUN
taxlaw-2801	244	20	rates	rate	NOUN
taxlaw-2801	244	21	(	(	PUNCT
taxlaw-2801	244	22	especially	especially	ADV
taxlaw-2801	244	23	evasion	evasion	NOUN
taxlaw-2801	244	24	)	)	PUNCT
taxlaw-2801	244	25	among	among	ADP
taxlaw-2801	244	26	business	business	NOUN
taxlaw-2801	244	27	taxpayers	taxpayer	NOUN
taxlaw-2801	244	28	cash	cash	NOUN
taxlaw-2801	244	29	use	use	NOUN
taxlaw-2801	244	30	in	in	ADP
taxlaw-2801	244	31	the	the	DET
taxlaw-2801	244	32	united	united	PROPN
taxlaw-2801	244	33	states	states	PROPN
taxlaw-2801	244	34	is	be	AUX
taxlaw-2801	244	35	concentrated	concentrate	VERB
taxlaw-2801	244	36	in	in	ADP
taxlaw-2801	244	37	retail	retail	ADJ
taxlaw-2801	244	38	sale	sale	NOUN
taxlaw-2801	244	39	transactions	transaction	NOUN
taxlaw-2801	244	40	and	and	CCONJ
taxlaw-2801	244	41	that	that	SCONJ
taxlaw-2801	244	42	,	,	PUNCT
taxlaw-2801	244	43	although	although	SCONJ
taxlaw-2801	244	44	credit	credit	NOUN
taxlaw-2801	244	45	and	and	CCONJ
taxlaw-2801	244	46	debit	debit	NOUN
taxlaw-2801	244	47	cards	card	NOUN
taxlaw-2801	244	48	have	have	AUX
taxlaw-2801	244	49	eroded	erode	VERB
taxlaw-2801	244	50	its	its	PRON
taxlaw-2801	244	51	use	use	NOUN
taxlaw-2801	244	52	,	,	PUNCT
taxlaw-2801	244	53	cash	cash	NOUN
taxlaw-2801	244	54	remains	remain	VERB
taxlaw-2801	244	55	an	an	DET
taxlaw-2801	244	56	important	important	ADJ
taxlaw-2801	244	57	form	form	NOUN
taxlaw-2801	244	58	of	of	ADP
taxlaw-2801	244	59	payment	payment	NOUN
taxlaw-2801	244	60	.	.	PUNCT
taxlaw-2801	245	1	in	in	ADP
taxlaw-2801	245	2	2000	2000	NUM
taxlaw-2801	245	3	cash	cash	NOUN
taxlaw-2801	245	4	represented	represent	VERB
taxlaw-2801	245	5	20	20	NUM
taxlaw-2801	245	6	%	%	NOUN
taxlaw-2801	245	7	of	of	ADP
taxlaw-2801	245	8	consumer	consumer	NOUN
taxlaw-2801	245	9	payments	payment	NOUN
taxlaw-2801	245	10	,	,	PUNCT
taxlaw-2801	245	11	down	down	ADV
taxlaw-2801	245	12	from	from	ADP
taxlaw-2801	245	13	31	31	NUM
taxlaw-2801	245	14	%	%	NOUN
taxlaw-2801	245	15	in	in	ADP
taxlaw-2801	245	16	1974	1974	NUM
taxlaw-2801	245	17	,	,	PUNCT
taxlaw-2801	245	18	and	and	CCONJ
taxlaw-2801	245	19	the	the	DET
taxlaw-2801	245	20	use	use	NOUN
taxlaw-2801	245	21	of	of	ADP
taxlaw-2801	245	22	credit	credit	NOUN
taxlaw-2801	245	23	and	and	CCONJ
taxlaw-2801	245	24	debit	debit	NOUN
taxlaw-2801	245	25	cards	card	NOUN
taxlaw-2801	245	26	rose	rise	VERB
taxlaw-2801	245	27	from	from	ADP
taxlaw-2801	245	28	13	13	NUM
taxlaw-2801	245	29	%	%	NOUN
taxlaw-2801	245	30	to	to	PART
taxlaw-2801	245	31	27	27	NUM
taxlaw-2801	245	32	%	%	NOUN
taxlaw-2801	245	33	over	over	ADP
taxlaw-2801	245	34	the	the	DET
taxlaw-2801	245	35	same	same	ADJ
taxlaw-2801	245	36	period	period	NOUN
taxlaw-2801	245	37	,	,	PUNCT
taxlaw-2801	245	38	while	while	SCONJ
taxlaw-2801	245	39	check	check	NOUN
taxlaw-2801	245	40	use	use	NOUN
taxlaw-2801	245	41	fell	fall	VERB
taxlaw-2801	245	42	from	from	ADP
taxlaw-2801	245	43	56	56	NUM
taxlaw-2801	245	44	%	%	NOUN
taxlaw-2801	245	45	to	to	PART
taxlaw-2801	245	46	46	46	NUM
taxlaw-2801	245	47	%	%	NOUN
taxlaw-2801	245	48	.	.	PUNCT
taxlaw-2801	246	1	38	38	NUM
taxlaw-2801	247	1	i	i	PRON
taxlaw-2801	247	2	d.	d.	PROPN
taxlaw-2801	247	3	in	in	ADP
taxlaw-2801	247	4	the	the	DET
taxlaw-2801	247	5	morse	morse	NOUN
taxlaw-2801	247	6	,	,	PUNCT
taxlaw-2801	247	7	karlinsky	karlinsky	NOUN
taxlaw-2801	247	8	and	and	CCONJ
taxlaw-2801	247	9	bankman	bankman	ADJ
taxlaw-2801	247	10	study	study	NOUN
taxlaw-2801	248	1	,	,	PUNCT
taxlaw-2801	248	2	the	the	DET
taxlaw-2801	248	3	interviewees	interviewee	NOUN
taxlaw-2801	248	4	expressed	express	VERB
taxlaw-2801	248	5	a	a	DET
taxlaw-2801	248	6	preference	preference	NOUN
taxlaw-2801	248	7	for	for	ADP
taxlaw-2801	248	8	cash	cash	NOUN
taxlaw-2801	248	9	receipts	receipt	NOUN
taxlaw-2801	248	10	and	and	CCONJ
taxlaw-2801	248	11	would	would	AUX
taxlaw-2801	248	12	understate	understate	VERB
taxlaw-2801	248	13	those	those	DET
taxlaw-2801	248	14	receipts	receipt	NOUN
taxlaw-2801	248	15	even	even	ADV
taxlaw-2801	248	16	if	if	SCONJ
taxlaw-2801	248	17	this	this	PRON
taxlaw-2801	248	18	would	would	AUX
taxlaw-2801	248	19	not	not	PART
taxlaw-2801	248	20	reduce	reduce	VERB
taxlaw-2801	248	21	their	their	PRON
taxlaw-2801	248	22	income	income	NOUN
taxlaw-2801	248	23	tax	tax	NOUN
taxlaw-2801	248	24	liability	liability	NOUN
taxlaw-2801	248	25	.	.	PUNCT
taxlaw-2801	249	1	39	39	NUM
taxlaw-2801	249	2	gov’t	gov’t	NUM
taxlaw-2801	249	3	accountability	accountability	NOUN
taxlaw-2801	249	4	office	office	NOUN
taxlaw-2801	249	5	,	,	PUNCT
taxlaw-2801	249	6	supra	supra	PROPN
taxlaw-2801	249	7	note	note	NOUN
taxlaw-2801	249	8	33	33	NUM
taxlaw-2801	249	9	.	.	PUNCT
taxlaw-2801	250	1	understatement	understatement	NOUN
taxlaw-2801	250	2	of	of	ADP
taxlaw-2801	250	3	receipts	receipt	NOUN
taxlaw-2801	250	4	composes	compose	VERB
taxlaw-2801	250	5	55	55	NUM
taxlaw-2801	250	6	%	%	NOUN
taxlaw-2801	250	7	of	of	ADP
taxlaw-2801	250	8	the	the	DET
taxlaw-2801	250	9	gap	gap	NOUN
taxlaw-2801	250	10	,	,	PUNCT
taxlaw-2801	250	11	while	while	SCONJ
taxlaw-2801	250	12	overstatement	overstatement	ADJ
taxlaw-2801	250	13	of	of	ADP
taxlaw-2801	250	14	deductions	deduction	NOUN
taxlaw-2801	250	15	constitutes	constitute	VERB
taxlaw-2801	250	16	45	45	NUM
taxlaw-2801	250	17	%	%	NOUN
taxlaw-2801	250	18	.	.	PUNCT
taxlaw-2801	251	1	morse	morse	PROPN
taxlaw-2801	251	2	,	,	PUNCT
taxlaw-2801	251	3	karlinsky	karlinsky	PROPN
taxlaw-2801	251	4	and	and	CCONJ
taxlaw-2801	251	5	bankman	bankman	NOUN
taxlaw-2801	251	6	recognize	recognize	VERB
taxlaw-2801	251	7	this	this	DET
taxlaw-2801	251	8	fact	fact	NOUN
taxlaw-2801	251	9	,	,	PUNCT
taxlaw-2801	251	10	although	although	SCONJ
taxlaw-2801	251	11	their	their	PRON
taxlaw-2801	251	12	research	research	NOUN
taxlaw-2801	251	13	emphasizes	emphasize	VERB
taxlaw-2801	251	14	the	the	DET
taxlaw-2801	251	15	evasion	evasion	NOUN
taxlaw-2801	251	16	of	of	ADP
taxlaw-2801	251	17	cash	cash	NOUN
taxlaw-2801	251	18	receipts	receipt	NOUN
taxlaw-2801	251	19	.	.	PUNCT
taxlaw-2801	252	1	see	see	VERB
taxlaw-2801	252	2	supra	supra	PROPN
taxlaw-2801	252	3	,	,	PUNCT
taxlaw-2801	252	4	note	note	VERB
taxlaw-2801	252	5	12	12	NUM
taxlaw-2801	252	6	.	.	PUNCT
taxlaw-2801	253	1	2011	2011	NUM
taxlaw-2801	253	2	]	]	PUNCT
taxlaw-2801	254	1	narrowing	narrow	VERB
taxlaw-2801	254	2	the	the	DET
taxlaw-2801	254	3	tax	tax	NOUN
taxlaw-2801	254	4	gap	gap	NOUN
taxlaw-2801	254	5	through	through	ADP
taxlaw-2801	254	6	presumptive	presumptive	ADJ
taxlaw-2801	254	7	taxation	taxation	NOUN
taxlaw-2801	254	8	111	111	NUM
taxlaw-2801	254	9	will	will	AUX
taxlaw-2801	254	10	tend	tend	VERB
taxlaw-2801	254	11	to	to	PART
taxlaw-2801	254	12	be	be	AUX
taxlaw-2801	254	13	negatively	negatively	ADV
taxlaw-2801	254	14	correlated	correlate	VERB
taxlaw-2801	254	15	with	with	ADP
taxlaw-2801	254	16	size	size	NOUN
taxlaw-2801	254	17	of	of	ADP
taxlaw-2801	254	18	the	the	DET
taxlaw-2801	254	19	taxpayer	taxpayer	NOUN
taxlaw-2801	254	20	,	,	PUNCT
taxlaw-2801	254	21	though	though	SCONJ
taxlaw-2801	254	22	not	not	PART
taxlaw-2801	254	23	necessarily	necessarily	ADV
taxlaw-2801	254	24	in	in	ADP
taxlaw-2801	254	25	any	any	DET
taxlaw-2801	254	26	sort	sort	NOUN
taxlaw-2801	254	27	of	of	ADP
taxlaw-2801	254	28	continuous	continuous	ADJ
taxlaw-2801	254	29	(	(	PUNCT
taxlaw-2801	254	30	or	or	CCONJ
taxlaw-2801	254	31	even	even	ADV
taxlaw-2801	254	32	precisely	precisely	ADV
taxlaw-2801	254	33	predictable	predictable	ADJ
taxlaw-2801	254	34	)	)	PUNCT
taxlaw-2801	254	35	way.40	way.40	ADP
taxlaw-2801	255	1	what	what	PRON
taxlaw-2801	255	2	do	do	AUX
taxlaw-2801	255	3	we	we	PRON
taxlaw-2801	255	4	mean	mean	VERB
taxlaw-2801	255	5	by	by	ADP
taxlaw-2801	255	6	size	size	NOUN
taxlaw-2801	255	7	here	here	ADV
taxlaw-2801	255	8	?	?	PUNCT
taxlaw-2801	256	1	one	one	NUM
taxlaw-2801	256	2	obvious	obvious	ADJ
taxlaw-2801	256	3	measure	measure	NOUN
taxlaw-2801	256	4	would	would	AUX
taxlaw-2801	256	5	be	be	AUX
taxlaw-2801	256	6	the	the	DET
taxlaw-2801	256	7	taxpayer	taxpayer	NOUN
taxlaw-2801	256	8	’s	’s	PART
taxlaw-2801	256	9	total	total	ADJ
taxlaw-2801	256	10	assets	asset	NOUN
taxlaw-2801	256	11	.	.	PUNCT
taxlaw-2801	257	1	for	for	ADP
taxlaw-2801	257	2	example	example	NOUN
taxlaw-2801	257	3	,	,	PUNCT
taxlaw-2801	257	4	the	the	DET
taxlaw-2801	257	5	irs	irs	PROPN
taxlaw-2801	257	6	has	have	VERB
taxlaw-2801	257	7	a	a	DET
taxlaw-2801	257	8	special	special	ADJ
taxlaw-2801	257	9	“	"	PUNCT
taxlaw-2801	257	10	small	small	ADJ
taxlaw-2801	257	11	business	business	NOUN
taxlaw-2801	257	12	/	/	SYM
taxlaw-2801	257	13	self	self	NOUN
taxlaw-2801	257	14	-	-	PUNCT
taxlaw-2801	257	15	employed	employ	VERB
taxlaw-2801	257	16	”	"	PUNCT
taxlaw-2801	257	17	enforcement	enforcement	NOUN
taxlaw-2801	257	18	division	division	NOUN
taxlaw-2801	257	19	that	that	PRON
taxlaw-2801	257	20	defines	define	VERB
taxlaw-2801	257	21	small	small	ADJ
taxlaw-2801	257	22	businesses	business	NOUN
taxlaw-2801	257	23	as	as	ADP
taxlaw-2801	257	24	those	those	PRON
taxlaw-2801	257	25	having	have	VERB
taxlaw-2801	257	26	assets	asset	NOUN
taxlaw-2801	257	27	less	less	ADJ
taxlaw-2801	257	28	than	than	ADP
taxlaw-2801	257	29	$	$	SYM
taxlaw-2801	257	30	10	10	NUM
taxlaw-2801	257	31	million.41	million.41	NOUN
taxlaw-2801	258	1	so	so	ADV
taxlaw-2801	258	2	why	why	SCONJ
taxlaw-2801	258	3	do	do	AUX
taxlaw-2801	258	4	we	we	PRON
taxlaw-2801	258	5	focus	focus	VERB
taxlaw-2801	258	6	on	on	ADP
taxlaw-2801	258	7	the	the	DET
taxlaw-2801	258	8	smb	smb	NOUN
taxlaw-2801	258	9	tax	tax	NOUN
taxlaw-2801	258	10	gap	gap	NOUN
taxlaw-2801	258	11	rather	rather	ADV
taxlaw-2801	258	12	than	than	ADP
taxlaw-2801	258	13	simply	simply	ADV
taxlaw-2801	258	14	on	on	ADP
taxlaw-2801	258	15	the	the	DET
taxlaw-2801	258	16	small	small	ADJ
taxlaw-2801	258	17	business	business	NOUN
taxlaw-2801	258	18	tax	tax	NOUN
taxlaw-2801	258	19	gap	gap	NOUN
taxlaw-2801	258	20	?	?	PUNCT
taxlaw-2801	259	1	we	we	PRON
taxlaw-2801	259	2	prefer	prefer	VERB
taxlaw-2801	259	3	to	to	PART
taxlaw-2801	259	4	include	include	VERB
taxlaw-2801	259	5	what	what	PRON
taxlaw-2801	259	6	we	we	PRON
taxlaw-2801	259	7	call	call	VERB
taxlaw-2801	259	8	“	"	PUNCT
taxlaw-2801	259	9	medium	medium	ADJ
taxlaw-2801	259	10	-	-	PUNCT
taxlaw-2801	259	11	size	size	NOUN
taxlaw-2801	259	12	”	"	PUNCT
taxlaw-2801	259	13	businesses	business	NOUN
taxlaw-2801	259	14	to	to	PART
taxlaw-2801	259	15	emphasize	emphasize	VERB
taxlaw-2801	259	16	the	the	DET
taxlaw-2801	259	17	fact	fact	NOUN
taxlaw-2801	259	18	that	that	SCONJ
taxlaw-2801	259	19	the	the	DET
taxlaw-2801	259	20	cutoff	cutoff	NOUN
taxlaw-2801	259	21	between	between	ADP
taxlaw-2801	259	22	small	small	ADJ
taxlaw-2801	259	23	and	and	CCONJ
taxlaw-2801	259	24	large	large	ADJ
taxlaw-2801	259	25	is	be	AUX
taxlaw-2801	259	26	ultimately	ultimately	ADV
taxlaw-2801	259	27	arbitrary	arbitrary	ADJ
taxlaw-2801	259	28	,	,	PUNCT
taxlaw-2801	259	29	to	to	PART
taxlaw-2801	259	30	establish	establish	VERB
taxlaw-2801	259	31	that	that	SCONJ
taxlaw-2801	259	32	many	many	ADJ
taxlaw-2801	259	33	of	of	ADP
taxlaw-2801	259	34	the	the	DET
taxlaw-2801	259	35	business	business	NOUN
taxlaw-2801	259	36	taxpayers	taxpayer	NOUN
taxlaw-2801	259	37	that	that	SCONJ
taxlaw-2801	259	38	we	we	PRON
taxlaw-2801	259	39	are	be	AUX
taxlaw-2801	259	40	concerned	concerned	ADJ
taxlaw-2801	259	41	about	about	ADP
taxlaw-2801	259	42	may	may	AUX
taxlaw-2801	259	43	have	have	VERB
taxlaw-2801	259	44	fairly	fairly	ADV
taxlaw-2801	259	45	large	large	ADJ
taxlaw-2801	259	46	amounts	amount	NOUN
taxlaw-2801	259	47	of	of	ADP
taxlaw-2801	259	48	assets	asset	NOUN
taxlaw-2801	259	49	or	or	CCONJ
taxlaw-2801	259	50	annual	annual	ADJ
taxlaw-2801	259	51	revenues	revenue	NOUN
taxlaw-2801	259	52	compared	compare	VERB
taxlaw-2801	259	53	with	with	ADP
taxlaw-2801	259	54	the	the	DET
taxlaw-2801	259	55	average	average	ADJ
taxlaw-2801	259	56	individual	individual	ADJ
taxlaw-2801	259	57	taxpayer	taxpayer	NOUN
taxlaw-2801	259	58	,	,	PUNCT
taxlaw-2801	259	59	and	and	CCONJ
taxlaw-2801	259	60	to	to	PART
taxlaw-2801	259	61	make	make	VERB
taxlaw-2801	259	62	clear	clear	ADJ
taxlaw-2801	259	63	that	that	SCONJ
taxlaw-2801	259	64	the	the	DET
taxlaw-2801	259	65	dividing	dividing	NOUN
taxlaw-2801	259	66	line	line	NOUN
taxlaw-2801	259	67	is	be	AUX
taxlaw-2801	259	68	not	not	PART
taxlaw-2801	259	69	necessarily	necessarily	ADV
taxlaw-2801	259	70	the	the	DET
taxlaw-2801	259	71	one	one	NOUN
taxlaw-2801	259	72	used	use	VERB
taxlaw-2801	259	73	by	by	ADP
taxlaw-2801	259	74	the	the	DET
taxlaw-2801	259	75	irs	irs	PROPN
taxlaw-2801	259	76	to	to	PART
taxlaw-2801	259	77	organize	organize	VERB
taxlaw-2801	259	78	its	its	PRON
taxlaw-2801	259	79	various	various	ADJ
taxlaw-2801	259	80	enforcement	enforcement	NOUN
taxlaw-2801	259	81	divisions	division	NOUN
taxlaw-2801	259	82	.	.	PUNCT
taxlaw-2801	260	1	the	the	DET
taxlaw-2801	260	2	point	point	NOUN
taxlaw-2801	260	3	is	be	AUX
taxlaw-2801	260	4	to	to	PART
taxlaw-2801	260	5	tailor	tailor	VERB
taxlaw-2801	260	6	a	a	DET
taxlaw-2801	260	7	presumptive	presumptive	ADJ
taxlaw-2801	260	8	tax	tax	NOUN
taxlaw-2801	260	9	regime	regime	NOUN
taxlaw-2801	260	10	that	that	PRON
taxlaw-2801	260	11	targets	target	VERB
taxlaw-2801	260	12	those	those	DET
taxlaw-2801	260	13	business	business	NOUN
taxlaw-2801	260	14	taxpayers	taxpayer	NOUN
taxlaw-2801	260	15	most	most	ADV
taxlaw-2801	260	16	likely	likely	ADJ
taxlaw-2801	260	17	to	to	PART
taxlaw-2801	260	18	engage	engage	VERB
taxlaw-2801	260	19	in	in	ADP
taxlaw-2801	260	20	evasion	evasion	NOUN
taxlaw-2801	260	21	.	.	PUNCT
taxlaw-2801	261	1	further	far	ADV
taxlaw-2801	261	2	,	,	PUNCT
taxlaw-2801	261	3	empirical	empirical	ADJ
taxlaw-2801	261	4	research	research	NOUN
taxlaw-2801	261	5	will	will	AUX
taxlaw-2801	261	6	be	be	AUX
taxlaw-2801	261	7	necessary	necessary	ADJ
taxlaw-2801	261	8	to	to	PART
taxlaw-2801	261	9	nail	nail	VERB
taxlaw-2801	261	10	down	down	ADP
taxlaw-2801	261	11	precisely	precisely	ADV
taxlaw-2801	261	12	how	how	SCONJ
taxlaw-2801	261	13	that	that	DET
taxlaw-2801	261	14	group	group	NOUN
taxlaw-2801	261	15	of	of	ADP
taxlaw-2801	261	16	taxpayers	taxpayer	NOUN
taxlaw-2801	261	17	should	should	AUX
taxlaw-2801	261	18	be	be	AUX
taxlaw-2801	261	19	defined	define	VERB
taxlaw-2801	261	20	.	.	PUNCT
taxlaw-2801	262	1	the	the	DET
taxlaw-2801	262	2	choice	choice	NOUN
taxlaw-2801	262	3	of	of	ADP
taxlaw-2801	262	4	a	a	DET
taxlaw-2801	262	5	$	$	SYM
taxlaw-2801	262	6	10	10	NUM
taxlaw-2801	262	7	-	-	PUNCT
taxlaw-2801	262	8	million	million	NUM
taxlaw-2801	262	9	cutoff	cutoff	NOUN
taxlaw-2801	262	10	is	be	AUX
taxlaw-2801	262	11	,	,	PUNCT
taxlaw-2801	262	12	of	of	ADP
taxlaw-2801	262	13	course	course	NOUN
taxlaw-2801	262	14	,	,	PUNCT
taxlaw-2801	262	15	arbitrary	arbitrary	ADJ
taxlaw-2801	262	16	;	;	PUNCT
taxlaw-2801	262	17	lots	lot	NOUN
taxlaw-2801	262	18	of	of	ADP
taxlaw-2801	262	19	other	other	ADJ
taxlaw-2801	262	20	cutoff	cutoff	NOUN
taxlaw-2801	262	21	points	point	NOUN
taxlaw-2801	262	22	could	could	AUX
taxlaw-2801	262	23	reasonably	reasonably	ADV
taxlaw-2801	262	24	have	have	AUX
taxlaw-2801	262	25	been	be	AUX
taxlaw-2801	262	26	used	use	VERB
taxlaw-2801	262	27	.	.	PUNCT
taxlaw-2801	263	1	other	other	ADJ
taxlaw-2801	263	2	measures	measure	NOUN
taxlaw-2801	263	3	besides	besides	SCONJ
taxlaw-2801	263	4	total	total	ADJ
taxlaw-2801	263	5	assets	asset	NOUN
taxlaw-2801	263	6	also	also	ADV
taxlaw-2801	263	7	could	could	AUX
taxlaw-2801	263	8	be	be	AUX
taxlaw-2801	263	9	used	use	VERB
taxlaw-2801	263	10	,	,	PUNCT
taxlaw-2801	263	11	such	such	ADJ
taxlaw-2801	263	12	as	as	ADP
taxlaw-2801	263	13	annual	annual	ADJ
taxlaw-2801	263	14	revenue	revenue	NOUN
taxlaw-2801	263	15	or	or	CCONJ
taxlaw-2801	263	16	annual	annual	ADJ
taxlaw-2801	263	17	income	income	NOUN
taxlaw-2801	263	18	.	.	PUNCT
taxlaw-2801	264	1	the	the	DET
taxlaw-2801	264	2	point	point	NOUN
taxlaw-2801	264	3	is	be	AUX
taxlaw-2801	264	4	that	that	SCONJ
taxlaw-2801	264	5	large	large	ADJ
taxlaw-2801	264	6	corporate	corporate	ADJ
taxlaw-2801	264	7	taxpayers	taxpayer	NOUN
taxlaw-2801	264	8	,	,	PUNCT
taxlaw-2801	264	9	for	for	ADP
taxlaw-2801	264	10	a	a	DET
taxlaw-2801	264	11	number	number	NOUN
taxlaw-2801	264	12	of	of	ADP
taxlaw-2801	264	13	reasons	reason	NOUN
taxlaw-2801	264	14	,	,	PUNCT
taxlaw-2801	264	15	are	be	AUX
taxlaw-2801	264	16	less	less	ADV
taxlaw-2801	264	17	likely	likely	ADJ
taxlaw-2801	264	18	to	to	PART
taxlaw-2801	264	19	engage	engage	VERB
taxlaw-2801	264	20	in	in	ADP
taxlaw-2801	264	21	outright	outright	ADJ
taxlaw-2801	264	22	tax	tax	NOUN
taxlaw-2801	264	23	evasion	evasion	NOUN
taxlaw-2801	264	24	than	than	ADP
taxlaw-2801	264	25	small	small	ADJ
taxlaw-2801	264	26	business	business	NOUN
taxlaw-2801	264	27	taxpayers	taxpayer	NOUN
taxlaw-2801	264	28	and	and	CCONJ
taxlaw-2801	264	29	the	the	DET
taxlaw-2801	264	30	choice	choice	NOUN
taxlaw-2801	264	31	of	of	ADP
taxlaw-2801	264	32	precisely	precisely	ADV
taxlaw-2801	264	33	where	where	SCONJ
taxlaw-2801	264	34	to	to	PART
taxlaw-2801	264	35	draw	draw	VERB
taxlaw-2801	264	36	the	the	DET
taxlaw-2801	264	37	line	line	NOUN
taxlaw-2801	264	38	between	between	ADP
taxlaw-2801	264	39	is	be	AUX
taxlaw-2801	264	40	(	(	PUNCT
taxlaw-2801	264	41	we	we	PRON
taxlaw-2801	264	42	freely	freely	ADV
taxlaw-2801	264	43	admit	admit	VERB
taxlaw-2801	264	44	)	)	PUNCT
taxlaw-2801	264	45	fraught	fraught	ADV
taxlaw-2801	264	46	with	with	ADP
taxlaw-2801	264	47	uncertainty	uncertainty	NOUN
taxlaw-2801	264	48	and	and	CCONJ
taxlaw-2801	264	49	on	on	ADP
taxlaw-2801	264	50	some	some	DET
taxlaw-2801	264	51	level	level	NOUN
taxlaw-2801	264	52	arbitrary	arbitrary	ADJ
taxlaw-2801	264	53	.	.	PUNCT
taxlaw-2801	265	1	iii	iii	X
taxlaw-2801	265	2	.	.	PUNCT
taxlaw-2801	266	1	why	why	SCONJ
taxlaw-2801	266	2	the	the	DET
taxlaw-2801	266	3	smb	smb	PROPN
taxlaw-2801	266	4	tax	tax	NOUN
taxlaw-2801	266	5	gap	gap	NOUN
taxlaw-2801	266	6	matters	matter	NOUN
taxlaw-2801	266	7	and	and	CCONJ
taxlaw-2801	266	8	what	what	PRON
taxlaw-2801	266	9	to	to	PART
taxlaw-2801	266	10	do	do	VERB
taxlaw-2801	266	11	about	about	ADP
taxlaw-2801	266	12	it	it	PRON
taxlaw-2801	266	13	40	40	NUM
taxlaw-2801	266	14	giampolo	giampolo	NOUN
taxlaw-2801	266	15	arachi	arachi	NOUN
taxlaw-2801	266	16	&	&	CCONJ
taxlaw-2801	266	17	alessandro	alessandro	PROPN
taxlaw-2801	266	18	santoro	santoro	PROPN
taxlaw-2801	266	19	,	,	PUNCT
taxlaw-2801	266	20	tax	tax	NOUN
taxlaw-2801	266	21	enforcement	enforcement	NOUN
taxlaw-2801	266	22	for	for	ADP
taxlaw-2801	266	23	smes	sme	NOUN
taxlaw-2801	266	24	:	:	PUNCT
taxlaw-2801	266	25	lessons	lesson	NOUN
taxlaw-2801	266	26	from	from	ADP
taxlaw-2801	266	27	the	the	DET
taxlaw-2801	266	28	italian	italian	ADJ
taxlaw-2801	266	29	experience	experience	NOUN
taxlaw-2801	266	30	?	?	PUNCT
taxlaw-2801	266	31	,	,	PUNCT
taxlaw-2801	266	32	5	5	NUM
taxlaw-2801	266	33	ejournal	ejournal	NOUN
taxlaw-2801	266	34	of	of	ADP
taxlaw-2801	266	35	tax	tax	NOUN
taxlaw-2801	266	36	res	re	NOUN
taxlaw-2801	266	37	.	.	PUNCT
taxlaw-2801	266	38	,	,	PUNCT
taxlaw-2801	266	39	dec	dec	PROPN
taxlaw-2801	266	40	.	.	PROPN
taxlaw-2801	266	41	2007	2007	NUM
taxlaw-2801	266	42	,	,	PUNCT
taxlaw-2801	266	43	at	at	ADP
taxlaw-2801	266	44	225	225	NUM
taxlaw-2801	266	45	,	,	PUNCT
taxlaw-2801	266	46	available	available	ADJ
taxlaw-2801	266	47	at	at	ADP
taxlaw-2801	266	48	http://www.atax.unsw.edu.au/ejtr/content/issues/previous/paper3_v5n2.pdf	http://www.atax.unsw.edu.au/ejtr/content/issues/previous/paper3_v5n2.pdf	NOUN
taxlaw-2801	266	49	,	,	PUNCT
taxlaw-2801	266	50	shows	show	VERB
taxlaw-2801	266	51	that	that	SCONJ
taxlaw-2801	266	52	a	a	DET
taxlaw-2801	266	53	firm	firm	NOUN
taxlaw-2801	266	54	’s	’s	PART
taxlaw-2801	266	55	size	size	NOUN
taxlaw-2801	266	56	affects	affect	VERB
taxlaw-2801	266	57	tax	tax	NOUN
taxlaw-2801	266	58	enforcement	enforcement	NOUN
taxlaw-2801	266	59	policy	policy	NOUN
taxlaw-2801	266	60	in	in	ADP
taxlaw-2801	266	61	two	two	NUM
taxlaw-2801	266	62	different	different	ADJ
taxlaw-2801	266	63	ways	way	NOUN
taxlaw-2801	266	64	.	.	PUNCT
taxlaw-2801	267	1	first	first	ADV
taxlaw-2801	267	2	,	,	PUNCT
taxlaw-2801	267	3	the	the	DET
taxlaw-2801	267	4	costs	cost	NOUN
taxlaw-2801	267	5	and	and	CCONJ
taxlaw-2801	267	6	returns	return	NOUN
taxlaw-2801	267	7	of	of	ADP
taxlaw-2801	267	8	auditing	auditing	NOUN
taxlaw-2801	267	9	depend	depend	VERB
taxlaw-2801	267	10	on	on	ADP
taxlaw-2801	267	11	the	the	DET
taxlaw-2801	267	12	firm	firm	ADJ
taxlaw-2801	267	13	size	size	NOUN
taxlaw-2801	267	14	(	(	PUNCT
taxlaw-2801	267	15	i.e.	i.e.	X
taxlaw-2801	267	16	,	,	PUNCT
taxlaw-2801	267	17	there	there	PRON
taxlaw-2801	267	18	are	be	VERB
taxlaw-2801	267	19	economies	economy	NOUN
taxlaw-2801	267	20	of	of	ADP
taxlaw-2801	267	21	scale	scale	NOUN
taxlaw-2801	267	22	in	in	ADP
taxlaw-2801	267	23	concentrating	concentrate	VERB
taxlaw-2801	267	24	audits	audits	NOUN
taxlaw-2801	267	25	in	in	ADP
taxlaw-2801	267	26	large	large	ADJ
taxlaw-2801	267	27	firms	firm	NOUN
taxlaw-2801	267	28	that	that	PRON
taxlaw-2801	267	29	account	account	VERB
taxlaw-2801	267	30	for	for	ADP
taxlaw-2801	267	31	a	a	DET
taxlaw-2801	267	32	large	large	ADJ
taxlaw-2801	267	33	share	share	NOUN
taxlaw-2801	267	34	of	of	ADP
taxlaw-2801	267	35	the	the	DET
taxlaw-2801	267	36	tax	tax	NOUN
taxlaw-2801	267	37	revenues	revenue	NOUN
taxlaw-2801	267	38	)	)	PUNCT
taxlaw-2801	267	39	.	.	PUNCT
taxlaw-2801	268	1	this	this	DET
taxlaw-2801	268	2	issue	issue	NOUN
taxlaw-2801	268	3	will	will	AUX
taxlaw-2801	268	4	be	be	AUX
taxlaw-2801	268	5	explored	explore	VERB
taxlaw-2801	268	6	in	in	ADP
taxlaw-2801	268	7	more	more	ADJ
taxlaw-2801	268	8	detail	detail	NOUN
taxlaw-2801	268	9	below	below	ADV
taxlaw-2801	268	10	.	.	PUNCT
taxlaw-2801	269	1	second	second	ADV
taxlaw-2801	269	2	,	,	PUNCT
taxlaw-2801	269	3	there	there	PRON
taxlaw-2801	269	4	can	can	AUX
taxlaw-2801	269	5	be	be	AUX
taxlaw-2801	269	6	a	a	DET
taxlaw-2801	269	7	relationship	relationship	NOUN
taxlaw-2801	269	8	between	between	ADP
taxlaw-2801	269	9	the	the	DET
taxlaw-2801	269	10	propensity	propensity	NOUN
taxlaw-2801	269	11	to	to	PART
taxlaw-2801	269	12	evade	evade	VERB
taxlaw-2801	269	13	and	and	CCONJ
taxlaw-2801	269	14	firm	firm	ADJ
taxlaw-2801	269	15	size	size	NOUN
taxlaw-2801	269	16	.	.	PUNCT
taxlaw-2801	270	1	slemrod	slemrod	NOUN
taxlaw-2801	270	2	,	,	PUNCT
taxlaw-2801	270	3	for	for	ADP
taxlaw-2801	270	4	example	example	NOUN
taxlaw-2801	270	5	,	,	PUNCT
taxlaw-2801	270	6	notes	note	VERB
taxlaw-2801	270	7	that	that	SCONJ
taxlaw-2801	270	8	closely	closely	ADV
taxlaw-2801	270	9	held	hold	VERB
taxlaw-2801	270	10	small	small	ADJ
taxlaw-2801	270	11	businesses	business	NOUN
taxlaw-2801	270	12	have	have	VERB
taxlaw-2801	270	13	different	different	ADJ
taxlaw-2801	270	14	motivations	motivation	NOUN
taxlaw-2801	270	15	for	for	ADP
taxlaw-2801	270	16	evasion	evasion	NOUN
taxlaw-2801	270	17	choices	choice	NOUN
taxlaw-2801	270	18	than	than	ADP
taxlaw-2801	270	19	those	those	PRON
taxlaw-2801	270	20	of	of	ADP
taxlaw-2801	270	21	public	public	ADJ
taxlaw-2801	270	22	corporations	corporation	NOUN
taxlaw-2801	270	23	.	.	PUNCT
taxlaw-2801	271	1	while	while	SCONJ
taxlaw-2801	271	2	small	small	ADJ
taxlaw-2801	271	3	businesses	business	NOUN
taxlaw-2801	271	4	tend	tend	VERB
taxlaw-2801	271	5	to	to	PART
taxlaw-2801	271	6	follow	follow	VERB
taxlaw-2801	271	7	the	the	DET
taxlaw-2801	271	8	rationale	rationale	NOUN
taxlaw-2801	271	9	applicable	applicable	ADJ
taxlaw-2801	271	10	to	to	ADP
taxlaw-2801	271	11	individuals	individual	NOUN
taxlaw-2801	271	12	(	(	PUNCT
taxlaw-2801	271	13	see	see	VERB
taxlaw-2801	271	14	part	part	NOUN
taxlaw-2801	271	15	iii	iii	NOUN
taxlaw-2801	271	16	below	below	ADV
taxlaw-2801	271	17	for	for	ADP
taxlaw-2801	271	18	the	the	DET
taxlaw-2801	271	19	economic	economic	ADJ
taxlaw-2801	271	20	analysis	analysis	NOUN
taxlaw-2801	271	21	on	on	ADP
taxlaw-2801	271	22	evasion	evasion	NOUN
taxlaw-2801	271	23	)	)	PUNCT
taxlaw-2801	271	24	,	,	PUNCT
taxlaw-2801	271	25	public	public	ADJ
taxlaw-2801	271	26	corporations	corporation	NOUN
taxlaw-2801	271	27	should	should	AUX
taxlaw-2801	271	28	be	be	AUX
taxlaw-2801	271	29	considered	consider	VERB
taxlaw-2801	271	30	risk	risk	NOUN
taxlaw-2801	271	31	-	-	PUNCT
taxlaw-2801	271	32	neutral	neutral	ADJ
taxlaw-2801	271	33	and	and	CCONJ
taxlaw-2801	271	34	the	the	DET
taxlaw-2801	271	35	analysis	analysis	NOUN
taxlaw-2801	271	36	should	should	AUX
taxlaw-2801	271	37	be	be	AUX
taxlaw-2801	271	38	focused	focus	VERB
taxlaw-2801	271	39	on	on	ADP
taxlaw-2801	271	40	other	other	ADJ
taxlaw-2801	271	41	kind	kind	NOUN
taxlaw-2801	271	42	of	of	ADP
taxlaw-2801	271	43	stimuli	stimulus	NOUN
taxlaw-2801	271	44	towards	towards	ADP
taxlaw-2801	271	45	evasion	evasion	NOUN
taxlaw-2801	271	46	(	(	PUNCT
taxlaw-2801	271	47	such	such	ADJ
taxlaw-2801	271	48	as	as	ADP
taxlaw-2801	271	49	principal	principal	ADJ
taxlaw-2801	271	50	-	-	PUNCT
taxlaw-2801	271	51	agent	agent	NOUN
taxlaw-2801	271	52	relationship	relationship	NOUN
taxlaw-2801	271	53	between	between	ADP
taxlaw-2801	271	54	managers	manager	NOUN
taxlaw-2801	271	55	and	and	CCONJ
taxlaw-2801	271	56	shareholders	shareholder	NOUN
taxlaw-2801	271	57	)	)	PUNCT
taxlaw-2801	271	58	.	.	PUNCT
taxlaw-2801	272	1	thus	thus	ADV
taxlaw-2801	272	2	,	,	PUNCT
taxlaw-2801	272	3	the	the	DET
taxlaw-2801	272	4	compliance	compliance	NOUN
taxlaw-2801	272	5	analysis	analysis	NOUN
taxlaw-2801	272	6	of	of	ADP
taxlaw-2801	272	7	smbs	smb	NOUN
taxlaw-2801	272	8	and	and	CCONJ
taxlaw-2801	272	9	public	public	ADJ
taxlaw-2801	272	10	corporations	corporation	NOUN
taxlaw-2801	272	11	would	would	AUX
taxlaw-2801	272	12	differ	differ	VERB
taxlaw-2801	272	13	and	and	CCONJ
taxlaw-2801	272	14	the	the	DET
taxlaw-2801	272	15	level	level	NOUN
taxlaw-2801	272	16	of	of	ADP
taxlaw-2801	272	17	evasion	evasion	NOUN
taxlaw-2801	272	18	of	of	ADP
taxlaw-2801	272	19	each	each	PRON
taxlaw-2801	272	20	of	of	ADP
taxlaw-2801	272	21	these	these	DET
taxlaw-2801	272	22	groups	group	NOUN
taxlaw-2801	272	23	would	would	AUX
taxlaw-2801	272	24	depend	depend	VERB
taxlaw-2801	272	25	on	on	ADP
taxlaw-2801	272	26	how	how	SCONJ
taxlaw-2801	272	27	they	they	PRON
taxlaw-2801	272	28	interact	interact	VERB
taxlaw-2801	272	29	with	with	ADP
taxlaw-2801	272	30	the	the	DET
taxlaw-2801	272	31	tax	tax	NOUN
taxlaw-2801	272	32	and	and	CCONJ
taxlaw-2801	272	33	enforcement	enforcement	NOUN
taxlaw-2801	272	34	systems	system	NOUN
taxlaw-2801	272	35	.	.	PUNCT
taxlaw-2801	273	1	see	see	VERB
taxlaw-2801	273	2	joel	joel	PROPN
taxlaw-2801	273	3	slemrod	slemrod	PROPN
taxlaw-2801	273	4	,	,	PUNCT
taxlaw-2801	273	5	the	the	DET
taxlaw-2801	273	6	economics	economic	NOUN
taxlaw-2801	273	7	of	of	ADP
taxlaw-2801	273	8	corporate	corporate	ADJ
taxlaw-2801	273	9	tax	tax	NOUN
taxlaw-2801	273	10	selfishness	selfishness	NOUN
taxlaw-2801	273	11	(	(	PUNCT
taxlaw-2801	273	12	nat’l	nat’l	NUM
taxlaw-2801	273	13	bureau	bureau	PROPN
taxlaw-2801	273	14	of	of	ADP
taxlaw-2801	273	15	econ	econ	PROPN
taxlaw-2801	273	16	.	.	PUNCT
taxlaw-2801	274	1	research	research	PROPN
taxlaw-2801	274	2	,	,	PUNCT
taxlaw-2801	274	3	working	work	VERB
taxlaw-2801	274	4	paper	paper	NOUN
taxlaw-2801	274	5	no	no	INTJ
taxlaw-2801	274	6	.	.	PROPN
taxlaw-2801	274	7	918	918	NUM
taxlaw-2801	274	8	,	,	PUNCT
taxlaw-2801	274	9	2004	2004	NUM
taxlaw-2801	274	10	)	)	PUNCT
taxlaw-2801	274	11	.	.	PUNCT
taxlaw-2801	275	1	cowell	cowell	PROPN
taxlaw-2801	275	2	proposes	propose	VERB
taxlaw-2801	275	3	a	a	DET
taxlaw-2801	275	4	model	model	NOUN
taxlaw-2801	275	5	of	of	ADP
taxlaw-2801	275	6	firm	firm	ADJ
taxlaw-2801	275	7	compliance	compliance	NOUN
taxlaw-2801	275	8	by	by	ADP
taxlaw-2801	275	9	which	which	DET
taxlaw-2801	275	10	evasion	evasion	NOUN
taxlaw-2801	275	11	would	would	AUX
taxlaw-2801	275	12	depend	depend	VERB
taxlaw-2801	275	13	on	on	ADP
taxlaw-2801	275	14	concealment	concealment	NOUN
taxlaw-2801	275	15	costs	cost	NOUN
taxlaw-2801	275	16	(	(	PUNCT
taxlaw-2801	275	17	assuming	assume	VERB
taxlaw-2801	275	18	risk	risk	NOUN
taxlaw-2801	275	19	-	-	PUNCT
taxlaw-2801	275	20	neutrality	neutrality	NOUN
taxlaw-2801	275	21	in	in	ADP
taxlaw-2801	275	22	all	all	DET
taxlaw-2801	275	23	cases	case	NOUN
taxlaw-2801	275	24	)	)	PUNCT
taxlaw-2801	275	25	.	.	PUNCT
taxlaw-2801	276	1	the	the	DET
taxlaw-2801	276	2	costs	cost	NOUN
taxlaw-2801	276	3	of	of	ADP
taxlaw-2801	276	4	concealment	concealment	NOUN
taxlaw-2801	276	5	would	would	AUX
taxlaw-2801	276	6	increase	increase	VERB
taxlaw-2801	276	7	depending	depend	VERB
taxlaw-2801	276	8	on	on	ADP
taxlaw-2801	276	9	certain	certain	ADJ
taxlaw-2801	276	10	variables	variable	NOUN
taxlaw-2801	276	11	,	,	PUNCT
taxlaw-2801	276	12	such	such	ADJ
taxlaw-2801	276	13	as	as	ADP
taxlaw-2801	276	14	the	the	DET
taxlaw-2801	276	15	nature	nature	NOUN
taxlaw-2801	276	16	of	of	ADP
taxlaw-2801	276	17	the	the	DET
taxlaw-2801	276	18	product	product	NOUN
taxlaw-2801	276	19	(	(	PUNCT
taxlaw-2801	276	20	products	product	NOUN
taxlaw-2801	276	21	more	more	ADV
taxlaw-2801	276	22	visible	visible	ADJ
taxlaw-2801	276	23	on	on	ADP
taxlaw-2801	276	24	the	the	DET
taxlaw-2801	276	25	market	market	NOUN
taxlaw-2801	276	26	are	be	AUX
taxlaw-2801	276	27	harder	hard	ADJ
taxlaw-2801	276	28	to	to	PART
taxlaw-2801	276	29	conceal	conceal	VERB
taxlaw-2801	276	30	)	)	PUNCT
taxlaw-2801	276	31	,	,	PUNCT
taxlaw-2801	276	32	the	the	DET
taxlaw-2801	276	33	size	size	NOUN
taxlaw-2801	276	34	and	and	CCONJ
taxlaw-2801	276	35	organizational	organizational	ADJ
taxlaw-2801	276	36	structure	structure	NOUN
taxlaw-2801	276	37	of	of	ADP
taxlaw-2801	276	38	the	the	DET
taxlaw-2801	276	39	firm	firm	NOUN
taxlaw-2801	276	40	(	(	PUNCT
taxlaw-2801	276	41	“	"	PUNCT
taxlaw-2801	276	42	firms	firm	NOUN
taxlaw-2801	276	43	with	with	ADP
taxlaw-2801	276	44	a	a	DET
taxlaw-2801	276	45	more	more	ADV
taxlaw-2801	276	46	complex	complex	ADJ
taxlaw-2801	276	47	organization	organization	NOUN
taxlaw-2801	276	48	are	be	AUX
taxlaw-2801	276	49	likely	likely	ADJ
taxlaw-2801	276	50	to	to	PART
taxlaw-2801	276	51	have	have	VERB
taxlaw-2801	276	52	higher	high	ADJ
taxlaw-2801	276	53	concealment	concealment	NOUN
taxlaw-2801	276	54	costs	cost	NOUN
taxlaw-2801	276	55	:	:	PUNCT
taxlaw-2801	276	56	the	the	DET
taxlaw-2801	276	57	more	more	ADJ
taxlaw-2801	276	58	people	people	NOUN
taxlaw-2801	276	59	you	you	PRON
taxlaw-2801	276	60	bring	bring	VERB
taxlaw-2801	276	61	into	into	ADP
taxlaw-2801	276	62	the	the	DET
taxlaw-2801	276	63	plot	plot	NOUN
taxlaw-2801	276	64	the	the	PRON
taxlaw-2801	276	65	greater	great	ADJ
taxlaw-2801	276	66	the	the	DET
taxlaw-2801	276	67	security	security	NOUN
taxlaw-2801	276	68	problem	problem	NOUN
taxlaw-2801	276	69	you	you	PRON
taxlaw-2801	276	70	face	face	VERB
taxlaw-2801	276	71	and	and	CCONJ
taxlaw-2801	276	72	the	the	PRON
taxlaw-2801	276	73	greater	great	ADJ
taxlaw-2801	276	74	the	the	DET
taxlaw-2801	276	75	risk	risk	NOUN
taxlaw-2801	276	76	of	of	ADP
taxlaw-2801	276	77	discovery	discovery	NOUN
taxlaw-2801	276	78	”	"	PUNCT
taxlaw-2801	276	79	)	)	PUNCT
taxlaw-2801	276	80	and	and	CCONJ
taxlaw-2801	276	81	the	the	DET
taxlaw-2801	276	82	role	role	NOUN
taxlaw-2801	276	83	of	of	ADP
taxlaw-2801	276	84	reputation	reputation	NOUN
taxlaw-2801	276	85	(	(	PUNCT
taxlaw-2801	276	86	the	the	PRON
taxlaw-2801	276	87	more	more	ADV
taxlaw-2801	276	88	important	important	ADJ
taxlaw-2801	276	89	the	the	DET
taxlaw-2801	276	90	brand	brand	NOUN
taxlaw-2801	276	91	name	name	NOUN
taxlaw-2801	276	92	,	,	PUNCT
taxlaw-2801	276	93	the	the	PRON
taxlaw-2801	276	94	higher	high	ADJ
taxlaw-2801	276	95	the	the	DET
taxlaw-2801	276	96	concealment	concealment	NOUN
taxlaw-2801	276	97	costs	cost	NOUN
taxlaw-2801	276	98	in	in	ADP
taxlaw-2801	276	99	virtue	virtue	NOUN
taxlaw-2801	276	100	of	of	ADP
taxlaw-2801	276	101	the	the	DET
taxlaw-2801	276	102	risk	risk	NOUN
taxlaw-2801	276	103	of	of	ADP
taxlaw-2801	276	104	brand	brand	NOUN
taxlaw-2801	276	105	defamation	defamation	NOUN
taxlaw-2801	276	106	in	in	ADP
taxlaw-2801	276	107	case	case	NOUN
taxlaw-2801	276	108	of	of	ADP
taxlaw-2801	276	109	engagement	engagement	NOUN
taxlaw-2801	276	110	in	in	ADP
taxlaw-2801	276	111	illegal	illegal	ADJ
taxlaw-2801	276	112	activities	activity	NOUN
taxlaw-2801	276	113	)	)	PUNCT
taxlaw-2801	276	114	.	.	PUNCT
taxlaw-2801	277	1	this	this	PRON
taxlaw-2801	277	2	would	would	AUX
taxlaw-2801	277	3	indicate	indicate	VERB
taxlaw-2801	277	4	a	a	DET
taxlaw-2801	277	5	negative	negative	ADJ
taxlaw-2801	277	6	relationship	relationship	NOUN
taxlaw-2801	277	7	between	between	ADP
taxlaw-2801	277	8	firm	firm	ADJ
taxlaw-2801	277	9	size	size	NOUN
taxlaw-2801	277	10	and	and	CCONJ
taxlaw-2801	277	11	evasion	evasion	NOUN
taxlaw-2801	277	12	(	(	PUNCT
taxlaw-2801	277	13	i.e.	i.e.	X
taxlaw-2801	277	14	,	,	PUNCT
taxlaw-2801	277	15	the	the	PRON
taxlaw-2801	277	16	smaller	small	ADJ
taxlaw-2801	277	17	the	the	DET
taxlaw-2801	277	18	firm	firm	NOUN
taxlaw-2801	277	19	,	,	PUNCT
taxlaw-2801	277	20	the	the	PRON
taxlaw-2801	277	21	lower	low	ADJ
taxlaw-2801	277	22	the	the	DET
taxlaw-2801	277	23	costs	cost	NOUN
taxlaw-2801	277	24	of	of	ADP
taxlaw-2801	277	25	concealment	concealment	NOUN
taxlaw-2801	277	26	and	and	CCONJ
taxlaw-2801	277	27	the	the	PRON
taxlaw-2801	277	28	higher	high	ADJ
taxlaw-2801	277	29	the	the	DET
taxlaw-2801	277	30	level	level	NOUN
taxlaw-2801	277	31	of	of	ADP
taxlaw-2801	277	32	evasion	evasion	NOUN
taxlaw-2801	277	33	)	)	PUNCT
taxlaw-2801	277	34	.	.	PUNCT
taxlaw-2801	278	1	see	see	VERB
taxlaw-2801	278	2	frank	frank	PROPN
taxlaw-2801	278	3	a.	a.	PROPN
taxlaw-2801	278	4	cowell	cowell	PROPN
taxlaw-2801	278	5	,	,	PUNCT
taxlaw-2801	278	6	sticks	stick	NOUN
taxlaw-2801	278	7	and	and	CCONJ
taxlaw-2801	278	8	carrots	carrot	NOUN
taxlaw-2801	278	9	17	17	NUM
taxlaw-2801	278	10	(	(	PUNCT
taxlaw-2801	278	11	toyota	toyota	PROPN
taxlaw-2801	278	12	int’l	int’l	NUM
taxlaw-2801	278	13	ctrs	ctrs	PROPN
taxlaw-2801	278	14	.	.	PUNCT
taxlaw-2801	279	1	for	for	ADP
taxlaw-2801	279	2	econ	econ	PROPN
taxlaw-2801	279	3	.	.	PUNCT
taxlaw-2801	280	1	&	&	CCONJ
taxlaw-2801	281	1	related	related	ADJ
taxlaw-2801	281	2	disciplines	discipline	NOUN
taxlaw-2801	281	3	,	,	PUNCT
taxlaw-2801	281	4	discussion	discussion	NOUN
taxlaw-2801	281	5	paper	paper	NOUN
taxlaw-2801	281	6	no	no	NOUN
taxlaw-2801	281	7	.	.	PROPN
taxlaw-2801	281	8	68	68	NUM
taxlaw-2801	281	9	,	,	PUNCT
taxlaw-2801	281	10	2003	2003	NUM
taxlaw-2801	281	11	)	)	PUNCT
taxlaw-2801	281	12	.	.	PUNCT
taxlaw-2801	282	1	41	41	NUM
taxlaw-2801	282	2	not	not	PART
taxlaw-2801	282	3	surprisingly	surprisingly	ADV
taxlaw-2801	282	4	,	,	PUNCT
taxlaw-2801	282	5	among	among	ADP
taxlaw-2801	282	6	the	the	DET
taxlaw-2801	282	7	top	top	ADJ
taxlaw-2801	282	8	“	"	PUNCT
taxlaw-2801	282	9	strategic	strategic	ADJ
taxlaw-2801	282	10	priorities	priority	NOUN
taxlaw-2801	282	11	”	"	PUNCT
taxlaw-2801	282	12	listed	list	VERB
taxlaw-2801	282	13	for	for	ADP
taxlaw-2801	282	14	this	this	DET
taxlaw-2801	282	15	division	division	NOUN
taxlaw-2801	282	16	is	be	AUX
taxlaw-2801	282	17	addressing	address	VERB
taxlaw-2801	282	18	the	the	DET
taxlaw-2801	282	19	tax	tax	NOUN
taxlaw-2801	282	20	gap	gap	NOUN
taxlaw-2801	282	21	.	.	PUNCT
taxlaw-2801	283	1	see	see	VERB
taxlaw-2801	283	2	irs	irs	PROPN
taxlaw-2801	283	3	,	,	PUNCT
taxlaw-2801	283	4	small	small	ADJ
taxlaw-2801	283	5	business	business	NOUN
taxlaw-2801	283	6	/	/	SYM
taxlaw-2801	283	7	self	self	NOUN
taxlaw-2801	283	8	-	-	PUNCT
taxlaw-2801	283	9	employed	employ	VERB
taxlaw-2801	283	10	division	division	NOUN
taxlaw-2801	283	11	at	at	ADP
taxlaw-2801	283	12	-	-	PUNCT
taxlaw-2801	283	13	a	a	DET
taxlaw-2801	283	14	-	-	PUNCT
taxlaw-2801	283	15	glance	glance	NOUN
taxlaw-2801	283	16	,	,	PUNCT
taxlaw-2801	283	17	http://www.irs.gov/irs/article/0,,id=101001,00.html	http://www.irs.gov/irs/article/0,,id=101001,00.html	PROPN
taxlaw-2801	283	18	(	(	PUNCT
taxlaw-2801	283	19	last	last	ADJ
taxlaw-2801	283	20	updated	update	VERB
taxlaw-2801	283	21	aug	aug	PROPN
taxlaw-2801	283	22	.	.	PROPN
taxlaw-2801	283	23	19	19	NUM
taxlaw-2801	283	24	,	,	PUNCT
taxlaw-2801	283	25	2010	2010	NUM
taxlaw-2801	283	26	)	)	PUNCT
taxlaw-2801	283	27	.	.	PUNCT
taxlaw-2801	284	1	http://www.irs.gov/irs/article/0,,id=101001,00.html	http://www.irs.gov/irs/article/0,,id=101001,00.html	PROPN
taxlaw-2801	284	2	�	�	PROPN
taxlaw-2801	284	3	112	112	NUM
taxlaw-2801	284	4	columbia	columbia	PROPN
taxlaw-2801	284	5	journal	journal	PROPN
taxlaw-2801	284	6	of	of	ADP
taxlaw-2801	284	7	tax	tax	NOUN
taxlaw-2801	284	8	law	law	NOUN
taxlaw-2801	284	9	[	[	X
taxlaw-2801	284	10	vol	vol	NOUN
taxlaw-2801	284	11	.	.	PUNCT
taxlaw-2801	285	1	2:100	2:100	NUM
taxlaw-2801	285	2	a.	a.	NOUN
taxlaw-2801	285	3	why	why	SCONJ
taxlaw-2801	285	4	it	it	PRON
taxlaw-2801	285	5	matters42	matters42	VERB
taxlaw-2801	285	6	before	before	SCONJ
taxlaw-2801	285	7	we	we	PRON
taxlaw-2801	285	8	delve	delve	VERB
taxlaw-2801	285	9	too	too	ADV
taxlaw-2801	285	10	deeply	deeply	ADV
taxlaw-2801	285	11	into	into	ADP
taxlaw-2801	285	12	potential	potential	ADJ
taxlaw-2801	285	13	solutions	solution	NOUN
taxlaw-2801	285	14	to	to	ADP
taxlaw-2801	285	15	the	the	DET
taxlaw-2801	285	16	smb	smb	PROPN
taxlaw-2801	285	17	tax	tax	NOUN
taxlaw-2801	285	18	gap	gap	NOUN
taxlaw-2801	285	19	,	,	PUNCT
taxlaw-2801	285	20	we	we	PRON
taxlaw-2801	285	21	should	should	AUX
taxlaw-2801	285	22	first	first	ADV
taxlaw-2801	285	23	clearly	clearly	ADV
taxlaw-2801	285	24	understand	understand	VERB
taxlaw-2801	285	25	why	why	SCONJ
taxlaw-2801	285	26	it	it	PRON
taxlaw-2801	285	27	is	be	AUX
taxlaw-2801	285	28	a	a	DET
taxlaw-2801	285	29	problem	problem	NOUN
taxlaw-2801	285	30	.	.	PUNCT
taxlaw-2801	286	1	indeed	indeed	ADV
taxlaw-2801	286	2	,	,	PUNCT
taxlaw-2801	286	3	if	if	SCONJ
taxlaw-2801	286	4	noncompliance	noncompliance	NOUN
taxlaw-2801	286	5	opportunities	opportunity	NOUN
taxlaw-2801	286	6	were	be	AUX
taxlaw-2801	286	7	allocated	allocate	VERB
taxlaw-2801	286	8	uniformly	uniformly	ADV
taxlaw-2801	286	9	across	across	ADP
taxlaw-2801	286	10	all	all	DET
taxlaw-2801	286	11	taxpayers	taxpayer	NOUN
taxlaw-2801	286	12	,	,	PUNCT
taxlaw-2801	286	13	it	it	PRON
taxlaw-2801	286	14	is	be	AUX
taxlaw-2801	286	15	not	not	PART
taxlaw-2801	286	16	obvious	obvious	ADJ
taxlaw-2801	286	17	that	that	SCONJ
taxlaw-2801	286	18	noncompliance	noncompliance	NOUN
taxlaw-2801	286	19	would	would	AUX
taxlaw-2801	286	20	be	be	AUX
taxlaw-2801	286	21	a	a	DET
taxlaw-2801	286	22	concern	concern	NOUN
taxlaw-2801	286	23	.	.	PUNCT
taxlaw-2801	287	1	that	that	PRON
taxlaw-2801	287	2	is	be	AUX
taxlaw-2801	287	3	,	,	PUNCT
taxlaw-2801	287	4	if	if	SCONJ
taxlaw-2801	287	5	the	the	DET
taxlaw-2801	287	6	overall	overall	ADJ
taxlaw-2801	287	7	15	15	NUM
taxlaw-2801	287	8	%	%	NOUN
taxlaw-2801	287	9	tax	tax	NOUN
taxlaw-2801	287	10	gap	gap	NOUN
taxlaw-2801	287	11	meant	mean	VERB
taxlaw-2801	287	12	that	that	SCONJ
taxlaw-2801	287	13	everyone	everyone	PRON
taxlaw-2801	287	14	simply	simply	ADV
taxlaw-2801	287	15	paid	pay	VERB
taxlaw-2801	287	16	exactly	exactly	ADV
taxlaw-2801	287	17	15	15	NUM
taxlaw-2801	287	18	%	%	NOUN
taxlaw-2801	287	19	less	less	ADJ
taxlaw-2801	287	20	than	than	SCONJ
taxlaw-2801	287	21	they	they	PRON
taxlaw-2801	287	22	ostensibly	ostensibly	ADV
taxlaw-2801	287	23	owed	owe	VERB
taxlaw-2801	287	24	under	under	ADP
taxlaw-2801	287	25	the	the	DET
taxlaw-2801	287	26	code	code	NOUN
taxlaw-2801	287	27	,	,	PUNCT
taxlaw-2801	287	28	it	it	PRON
taxlaw-2801	287	29	would	would	AUX
taxlaw-2801	287	30	be	be	AUX
taxlaw-2801	287	31	similar	similar	ADJ
taxlaw-2801	287	32	to	to	ADP
taxlaw-2801	287	33	an	an	DET
taxlaw-2801	287	34	implicit	implicit	ADJ
taxlaw-2801	287	35	reduction	reduction	NOUN
taxlaw-2801	287	36	in	in	ADP
taxlaw-2801	287	37	tax	tax	NOUN
taxlaw-2801	287	38	rates	rate	NOUN
taxlaw-2801	287	39	.	.	PUNCT
taxlaw-2801	288	1	thus	thus	ADV
taxlaw-2801	288	2	,	,	PUNCT
taxlaw-2801	288	3	if	if	SCONJ
taxlaw-2801	288	4	the	the	DET
taxlaw-2801	288	5	federal	federal	ADJ
taxlaw-2801	288	6	statutory	statutory	ADJ
taxlaw-2801	288	7	effective	effective	ADJ
taxlaw-2801	288	8	tax	tax	NOUN
taxlaw-2801	288	9	rate	rate	NOUN
taxlaw-2801	288	10	were	be	AUX
taxlaw-2801	288	11	,	,	PUNCT
taxlaw-2801	288	12	say	say	INTJ
taxlaw-2801	288	13	,	,	PUNCT
taxlaw-2801	288	14	20	20	NUM
taxlaw-2801	288	15	%	%	NOUN
taxlaw-2801	288	16	overall	overall	ADV
taxlaw-2801	288	17	(	(	PUNCT
taxlaw-2801	288	18	including	include	VERB
taxlaw-2801	288	19	all	all	DET
taxlaw-2801	288	20	federal	federal	ADJ
taxlaw-2801	288	21	taxes	taxis	NOUN
taxlaw-2801	288	22	and	and	CCONJ
taxlaw-2801	288	23	all	all	DET
taxlaw-2801	288	24	taxpayers	taxpayer	NOUN
taxlaw-2801	288	25	)	)	PUNCT
taxlaw-2801	288	26	,	,	PUNCT
taxlaw-2801	288	27	then	then	ADV
taxlaw-2801	288	28	,	,	PUNCT
taxlaw-2801	288	29	assuming	assume	VERB
taxlaw-2801	288	30	a	a	DET
taxlaw-2801	288	31	universal	universal	ADJ
taxlaw-2801	288	32	and	and	CCONJ
taxlaw-2801	288	33	uniform	uniform	ADJ
taxlaw-2801	288	34	noncompliance	noncompliance	NOUN
taxlaw-2801	288	35	rate	rate	NOUN
taxlaw-2801	288	36	of	of	ADP
taxlaw-2801	288	37	15	15	NUM
taxlaw-2801	288	38	%	%	NOUN
taxlaw-2801	288	39	,	,	PUNCT
taxlaw-2801	288	40	the	the	DET
taxlaw-2801	288	41	actual	actual	ADJ
taxlaw-2801	288	42	effective	effective	ADJ
taxlaw-2801	288	43	tax	tax	NOUN
taxlaw-2801	288	44	rate	rate	NOUN
taxlaw-2801	288	45	would	would	AUX
taxlaw-2801	288	46	be	be	AUX
taxlaw-2801	288	47	closer	close	ADJ
taxlaw-2801	288	48	to	to	ADP
taxlaw-2801	288	49	17	17	NUM
taxlaw-2801	288	50	%	%	NOUN
taxlaw-2801	288	51	.	.	PUNCT
taxlaw-2801	289	1	and	and	CCONJ
taxlaw-2801	289	2	that	that	PRON
taxlaw-2801	289	3	might	might	AUX
taxlaw-2801	289	4	be	be	AUX
taxlaw-2801	289	5	acceptable	acceptable	ADJ
taxlaw-2801	289	6	.	.	PUNCT
taxlaw-2801	290	1	43	43	NUM
taxlaw-2801	290	2	however	however	ADV
taxlaw-2801	290	3	,	,	PUNCT
taxlaw-2801	290	4	if	if	SCONJ
taxlaw-2801	290	5	an	an	DET
taxlaw-2801	290	6	overall	overall	ADJ
taxlaw-2801	290	7	effective	effective	ADJ
taxlaw-2801	290	8	rate	rate	NOUN
taxlaw-2801	290	9	of	of	ADP
taxlaw-2801	290	10	17	17	NUM
taxlaw-2801	290	11	%	%	NOUN
taxlaw-2801	290	12	were	be	AUX
taxlaw-2801	290	13	insufficient	insufficient	ADJ
taxlaw-2801	290	14	to	to	PART
taxlaw-2801	290	15	generate	generate	VERB
taxlaw-2801	290	16	the	the	DET
taxlaw-2801	290	17	level	level	NOUN
taxlaw-2801	290	18	of	of	ADP
taxlaw-2801	290	19	revenue	revenue	NOUN
taxlaw-2801	290	20	needed	need	VERB
taxlaw-2801	290	21	to	to	PART
taxlaw-2801	290	22	pay	pay	VERB
taxlaw-2801	290	23	for	for	ADP
taxlaw-2801	290	24	the	the	DET
taxlaw-2801	290	25	desired	desire	VERB
taxlaw-2801	290	26	amount	amount	NOUN
taxlaw-2801	290	27	of	of	ADP
taxlaw-2801	290	28	government	government	NOUN
taxlaw-2801	290	29	spending	spending	NOUN
taxlaw-2801	290	30	,	,	PUNCT
taxlaw-2801	290	31	policymakers	policymaker	NOUN
taxlaw-2801	290	32	could	could	AUX
taxlaw-2801	290	33	then	then	ADV
taxlaw-2801	290	34	simply	simply	ADV
taxlaw-2801	290	35	raise	raise	VERB
taxlaw-2801	290	36	statutory	statutory	ADJ
taxlaw-2801	290	37	rates	rate	NOUN
taxlaw-2801	290	38	until	until	SCONJ
taxlaw-2801	290	39	the	the	DET
taxlaw-2801	290	40	actual	actual	ADJ
taxlaw-2801	290	41	effective	effective	ADJ
taxlaw-2801	290	42	rate	rate	NOUN
taxlaw-2801	290	43	produced	produce	VERB
taxlaw-2801	290	44	the	the	DET
taxlaw-2801	290	45	desired	desire	VERB
taxlaw-2801	290	46	target	target	NOUN
taxlaw-2801	290	47	level	level	NOUN
taxlaw-2801	290	48	of	of	ADP
taxlaw-2801	290	49	funding.44	funding.44	NOUN
taxlaw-2801	290	50	but	but	CCONJ
taxlaw-2801	290	51	again	again	ADV
taxlaw-2801	290	52	,	,	PUNCT
taxlaw-2801	290	53	as	as	SCONJ
taxlaw-2801	290	54	discussed	discuss	VERB
taxlaw-2801	290	55	in	in	ADP
taxlaw-2801	290	56	the	the	DET
taxlaw-2801	290	57	previous	previous	ADJ
taxlaw-2801	290	58	section	section	NOUN
taxlaw-2801	290	59	,	,	PUNCT
taxlaw-2801	290	60	that	that	PRON
taxlaw-2801	290	61	is	be	AUX
taxlaw-2801	290	62	not	not	PART
taxlaw-2801	290	63	what	what	PRON
taxlaw-2801	290	64	the	the	DET
taxlaw-2801	290	65	actual	actual	ADJ
taxlaw-2801	290	66	tax	tax	NOUN
taxlaw-2801	290	67	gap	gap	NOUN
taxlaw-2801	290	68	looks	look	VERB
taxlaw-2801	290	69	like	like	ADP
taxlaw-2801	290	70	.	.	PUNCT
taxlaw-2801	291	1	many	many	ADJ
taxlaw-2801	291	2	taxpayers	taxpayer	NOUN
taxlaw-2801	291	3	are	be	AUX
taxlaw-2801	291	4	highly	highly	ADV
taxlaw-2801	291	5	compliant	compliant	ADJ
taxlaw-2801	291	6	.	.	PUNCT
taxlaw-2801	292	1	recall	recall	VERB
taxlaw-2801	292	2	that	that	PRON
taxlaw-2801	292	3	wage	wage	NOUN
taxlaw-2801	292	4	earners	earner	NOUN
taxlaw-2801	292	5	tend	tend	VERB
taxlaw-2801	292	6	to	to	PART
taxlaw-2801	292	7	pay	pay	VERB
taxlaw-2801	292	8	almost	almost	ADV
taxlaw-2801	292	9	100	100	NUM
taxlaw-2801	292	10	%	%	NOUN
taxlaw-2801	292	11	of	of	ADP
taxlaw-2801	292	12	the	the	DET
taxlaw-2801	292	13	taxes	taxis	NOUN
taxlaw-2801	292	14	they	they	PRON
taxlaw-2801	292	15	owe	owe	VERB
taxlaw-2801	292	16	on	on	ADP
taxlaw-2801	292	17	those	those	DET
taxlaw-2801	292	18	wages	wage	NOUN
taxlaw-2801	292	19	.	.	PUNCT
taxlaw-2801	293	1	and	and	CCONJ
taxlaw-2801	293	2	again	again	ADV
taxlaw-2801	293	3	,	,	PUNCT
taxlaw-2801	293	4	the	the	DET
taxlaw-2801	293	5	highest	high	ADJ
taxlaw-2801	293	6	degree	degree	NOUN
taxlaw-2801	293	7	of	of	ADP
taxlaw-2801	293	8	noncompliance	noncompliance	NOUN
taxlaw-2801	293	9	among	among	ADP
taxlaw-2801	293	10	is	be	AUX
taxlaw-2801	293	11	smbs	smb	NOUN
taxlaw-2801	293	12	or	or	CCONJ
taxlaw-2801	293	13	the	the	DET
taxlaw-2801	293	14	self	self	NOUN
taxlaw-2801	293	15	-	-	PUNCT
taxlaw-2801	293	16	employed	employ	VERB
taxlaw-2801	293	17	(	(	PUNCT
taxlaw-2801	293	18	at	at	ADP
taxlaw-2801	293	19	57	57	NUM
taxlaw-2801	293	20	%	%	NOUN
taxlaw-2801	293	21	)	)	PUNCT
taxlaw-2801	293	22	.	.	PUNCT
taxlaw-2801	294	1	45	45	NUM
taxlaw-2801	294	2	to	to	PART
taxlaw-2801	294	3	see	see	VERB
taxlaw-2801	294	4	this	this	DET
taxlaw-2801	294	5	point	point	NOUN
taxlaw-2801	294	6	,	,	PUNCT
taxlaw-2801	294	7	consider	consider	VERB
taxlaw-2801	294	8	a	a	DET
taxlaw-2801	294	9	simple	simple	ADJ
taxlaw-2801	294	10	example	example	NOUN
taxlaw-2801	294	11	.	.	PUNCT
taxlaw-2801	295	1	say	say	VERB
taxlaw-2801	295	2	there	there	PRON
taxlaw-2801	295	3	is	be	VERB
taxlaw-2801	295	4	a	a	DET
taxlaw-2801	295	5	self	self	NOUN
taxlaw-2801	295	6	-	-	PUNCT
taxlaw-2801	295	7	employed	employ	VERB
taxlaw-2801	295	8	individual	individual	NOUN
taxlaw-2801	295	9	,	,	PUNCT
taxlaw-2801	295	10	jim	jim	PROPN
taxlaw-2801	295	11	,	,	PUNCT
taxlaw-2801	295	12	who	who	PRON
taxlaw-2801	295	13	has	have	VERB
taxlaw-2801	295	14	a	a	DET
taxlaw-2801	295	15	small	small	ADJ
taxlaw-2801	295	16	consulting	consulting	NOUN
taxlaw-2801	295	17	business	business	NOUN
taxlaw-2801	295	18	that	that	PRON
taxlaw-2801	295	19	produces	produce	VERB
taxlaw-2801	295	20	$	$	SYM
taxlaw-2801	295	21	100,000	100,000	NUM
taxlaw-2801	295	22	of	of	ADP
taxlaw-2801	295	23	net	net	ADJ
taxlaw-2801	295	24	income	income	NOUN
taxlaw-2801	295	25	,	,	PUNCT
taxlaw-2801	295	26	but	but	CCONJ
taxlaw-2801	295	27	who	who	PRON
taxlaw-2801	295	28	knows	know	VERB
taxlaw-2801	295	29	he	he	PRON
taxlaw-2801	295	30	can	can	AUX
taxlaw-2801	295	31	get	get	VERB
taxlaw-2801	295	32	away	away	ADV
taxlaw-2801	295	33	with	with	ADP
taxlaw-2801	295	34	paying	pay	VERB
taxlaw-2801	295	35	very	very	ADV
taxlaw-2801	295	36	little	little	ADJ
taxlaw-2801	295	37	of	of	ADP
taxlaw-2801	295	38	what	what	PRON
taxlaw-2801	295	39	he	he	PRON
taxlaw-2801	295	40	owes	owe	VERB
taxlaw-2801	295	41	(	(	PUNCT
taxlaw-2801	295	42	for	for	ADP
taxlaw-2801	295	43	reasons	reason	NOUN
taxlaw-2801	295	44	having	have	VERB
taxlaw-2801	295	45	to	to	PART
taxlaw-2801	295	46	do	do	VERB
taxlaw-2801	295	47	with	with	ADP
taxlaw-2801	295	48	the	the	DET
taxlaw-2801	295	49	absence	absence	NOUN
taxlaw-2801	295	50	of	of	ADP
taxlaw-2801	295	51	withholding	withholding	NOUN
taxlaw-2801	295	52	,	,	PUNCT
taxlaw-2801	295	53	little	little	ADJ
taxlaw-2801	295	54	third	third	ADJ
taxlaw-2801	295	55	-	-	PUNCT
taxlaw-2801	295	56	party	party	NOUN
taxlaw-2801	295	57	reporting	reporting	NOUN
taxlaw-2801	295	58	,	,	PUNCT
taxlaw-2801	295	59	and	and	CCONJ
taxlaw-2801	295	60	the	the	DET
taxlaw-2801	295	61	like	like	ADJ
taxlaw-2801	295	62	,	,	PUNCT
taxlaw-2801	295	63	which	which	PRON
taxlaw-2801	295	64	we	we	PRON
taxlaw-2801	295	65	will	will	AUX
taxlaw-2801	295	66	discuss	discuss	VERB
taxlaw-2801	295	67	further	far	ADV
taxlaw-2801	295	68	below	below	ADV
taxlaw-2801	295	69	)	)	PUNCT
taxlaw-2801	295	70	.	.	PUNCT
taxlaw-2801	296	1	in	in	ADP
taxlaw-2801	296	2	addition	addition	NOUN
taxlaw-2801	296	3	,	,	PUNCT
taxlaw-2801	296	4	jim	jim	PROPN
taxlaw-2801	296	5	feels	feel	VERB
taxlaw-2801	296	6	neither	neither	CCONJ
taxlaw-2801	296	7	personal	personal	ADJ
taxlaw-2801	296	8	guilt	guilt	NOUN
taxlaw-2801	296	9	nor	nor	CCONJ
taxlaw-2801	296	10	fear	fear	NOUN
taxlaw-2801	296	11	of	of	ADP
taxlaw-2801	296	12	informal	informal	ADJ
taxlaw-2801	296	13	social	social	ADJ
taxlaw-2801	296	14	sanctions	sanction	NOUN
taxlaw-2801	296	15	when	when	SCONJ
taxlaw-2801	296	16	paying	pay	VERB
taxlaw-2801	296	17	as	as	ADV
taxlaw-2801	296	18	little	little	ADJ
taxlaw-2801	296	19	as	as	SCONJ
taxlaw-2801	296	20	he	he	PRON
taxlaw-2801	296	21	can	can	AUX
taxlaw-2801	296	22	get	get	VERB
taxlaw-2801	296	23	away	away	ADV
taxlaw-2801	296	24	with	with	ADP
taxlaw-2801	296	25	.	.	PUNCT
taxlaw-2801	297	1	so	so	ADV
taxlaw-2801	297	2	jim	jim	PROPN
taxlaw-2801	297	3	pays	pay	VERB
taxlaw-2801	297	4	nothing	nothing	PRON
taxlaw-2801	297	5	.	.	PUNCT
taxlaw-2801	298	1	joan	joan	PROPN
taxlaw-2801	298	2	,	,	PUNCT
taxlaw-2801	298	3	however	however	ADV
taxlaw-2801	298	4	,	,	PUNCT
taxlaw-2801	298	5	is	be	AUX
taxlaw-2801	298	6	a	a	DET
taxlaw-2801	298	7	wage	wage	NOUN
taxlaw-2801	298	8	earner	earner	NOUN
taxlaw-2801	298	9	who	who	PRON
taxlaw-2801	298	10	makes	make	VERB
taxlaw-2801	298	11	$	$	SYM
taxlaw-2801	298	12	100,000	100,000	NUM
taxlaw-2801	298	13	as	as	ADP
taxlaw-2801	298	14	her	her	PRON
taxlaw-2801	298	15	only	only	ADJ
taxlaw-2801	298	16	source	source	NOUN
taxlaw-2801	298	17	of	of	ADP
taxlaw-2801	298	18	income	income	NOUN
taxlaw-2801	298	19	.	.	PUNCT
taxlaw-2801	299	1	she	she	PRON
taxlaw-2801	299	2	pays	pay	VERB
taxlaw-2801	299	3	her	her	PRON
taxlaw-2801	299	4	whole	whole	ADJ
taxlaw-2801	299	5	income	income	NOUN
taxlaw-2801	299	6	tax	tax	NOUN
taxlaw-2801	299	7	liability	liability	NOUN
taxlaw-2801	299	8	,	,	PUNCT
taxlaw-2801	299	9	entirely	entirely	ADV
taxlaw-2801	299	10	through	through	ADP
taxlaw-2801	299	11	withholding	withholding	NOUN
taxlaw-2801	299	12	.	.	PUNCT
taxlaw-2801	300	1	finally	finally	ADV
taxlaw-2801	300	2	,	,	PUNCT
taxlaw-2801	300	3	there	there	PRON
taxlaw-2801	300	4	is	be	VERB
taxlaw-2801	300	5	jack	jack	PROPN
taxlaw-2801	300	6	,	,	PUNCT
taxlaw-2801	300	7	who	who	PRON
taxlaw-2801	300	8	has	have	VERB
taxlaw-2801	300	9	a	a	DET
taxlaw-2801	300	10	small	small	ADJ
taxlaw-2801	300	11	consulting	consulting	NOUN
taxlaw-2801	300	12	business	business	NOUN
taxlaw-2801	300	13	just	just	ADV
taxlaw-2801	300	14	like	like	ADP
taxlaw-2801	300	15	jim	jim	PROPN
taxlaw-2801	300	16	’s	’	VERB
taxlaw-2801	300	17	that	that	PRON
taxlaw-2801	300	18	produces	produce	VERB
taxlaw-2801	300	19	$	$	SYM
taxlaw-2801	300	20	100,000	100,000	NUM
taxlaw-2801	300	21	net	net	NOUN
taxlaw-2801	300	22	of	of	ADP
taxlaw-2801	300	23	expenses	expense	NOUN
taxlaw-2801	300	24	.	.	PUNCT
taxlaw-2801	301	1	jack	jack	PROPN
taxlaw-2801	301	2	could	could	AUX
taxlaw-2801	301	3	also	also	ADV
taxlaw-2801	301	4	get	get	VERB
taxlaw-2801	301	5	away	away	ADV
taxlaw-2801	301	6	with	with	ADP
taxlaw-2801	301	7	paying	pay	VERB
taxlaw-2801	301	8	no	no	DET
taxlaw-2801	301	9	tax	tax	NOUN
taxlaw-2801	301	10	,	,	PUNCT
taxlaw-2801	301	11	for	for	ADP
taxlaw-2801	301	12	the	the	DET
taxlaw-2801	301	13	same	same	ADJ
taxlaw-2801	301	14	reasons	reason	NOUN
taxlaw-2801	301	15	as	as	ADP
taxlaw-2801	301	16	jim	jim	PROPN
taxlaw-2801	301	17	,	,	PUNCT
taxlaw-2801	301	18	but	but	CCONJ
taxlaw-2801	301	19	he	he	PRON
taxlaw-2801	301	20	feels	feel	VERB
taxlaw-2801	301	21	morally	morally	ADV
taxlaw-2801	301	22	obligated	obligate	VERB
taxlaw-2801	301	23	to	to	PART
taxlaw-2801	301	24	pay	pay	VERB
taxlaw-2801	301	25	his	his	PRON
taxlaw-2801	301	26	full	full	ADJ
taxlaw-2801	301	27	income	income	NOUN
taxlaw-2801	301	28	-	-	PUNCT
taxlaw-2801	301	29	tax	tax	NOUN
taxlaw-2801	301	30	liability	liability	NOUN
taxlaw-2801	301	31	,	,	PUNCT
taxlaw-2801	301	32	and	and	CCONJ
taxlaw-2801	301	33	if	if	SCONJ
taxlaw-2801	301	34	he	he	PRON
taxlaw-2801	301	35	makes	make	VERB
taxlaw-2801	301	36	any	any	DET
taxlaw-2801	301	37	errors	error	NOUN
taxlaw-2801	301	38	,	,	PUNCT
taxlaw-2801	301	39	they	they	PRON
taxlaw-2801	301	40	are	be	AUX
taxlaw-2801	301	41	as	as	ADV
taxlaw-2801	301	42	likely	likely	ADJ
taxlaw-2801	301	43	to	to	PART
taxlaw-2801	301	44	be	be	AUX
taxlaw-2801	301	45	overstatements	overstatement	NOUN
taxlaw-2801	301	46	as	as	ADP
taxlaw-2801	301	47	understatements	understatement	NOUN
taxlaw-2801	301	48	of	of	ADP
taxlaw-2801	301	49	income	income	NOUN
taxlaw-2801	301	50	.	.	PUNCT
taxlaw-2801	302	1	what	what	PRON
taxlaw-2801	302	2	’s	’	VERB
taxlaw-2801	302	3	more	more	ADJ
taxlaw-2801	302	4	,	,	PUNCT
taxlaw-2801	302	5	even	even	ADV
taxlaw-2801	302	6	among	among	ADP
taxlaw-2801	302	7	the	the	DET
taxlaw-2801	302	8	self	self	NOUN
taxlaw-2801	302	9	-	-	PUNCT
taxlaw-2801	302	10	employed	employ	VERB
taxlaw-2801	302	11	,	,	PUNCT
taxlaw-2801	302	12	there	there	PRON
taxlaw-2801	302	13	must	must	AUX
taxlaw-2801	302	14	be	be	AUX
taxlaw-2801	302	15	a	a	DET
taxlaw-2801	302	16	wide	wide	ADJ
taxlaw-2801	302	17	divergence	divergence	NOUN
taxlaw-2801	302	18	of	of	ADP
taxlaw-2801	302	19	compliance	compliance	NOUN
taxlaw-2801	302	20	behavior	behavior	NOUN
taxlaw-2801	302	21	.	.	PUNCT
taxlaw-2801	303	1	that	that	PRON
taxlaw-2801	303	2	is	be	AUX
taxlaw-2801	303	3	,	,	PUNCT
taxlaw-2801	303	4	there	there	PRON
taxlaw-2801	303	5	must	must	AUX
taxlaw-2801	303	6	be	be	AUX
taxlaw-2801	303	7	some	some	DET
taxlaw-2801	303	8	self	self	NOUN
taxlaw-2801	303	9	-	-	PUNCT
taxlaw-2801	303	10	employed	employ	VERB
taxlaw-2801	303	11	individuals	individual	NOUN
taxlaw-2801	303	12	who	who	PRON
taxlaw-2801	303	13	feel	feel	VERB
taxlaw-2801	303	14	compelled	compel	VERB
taxlaw-2801	303	15	by	by	ADP
taxlaw-2801	303	16	personal	personal	ADJ
taxlaw-2801	303	17	morality	morality	NOUN
taxlaw-2801	303	18	,	,	PUNCT
taxlaw-2801	303	19	extreme	extreme	ADJ
taxlaw-2801	303	20	risk	risk	NOUN
taxlaw-2801	303	21	aversion	aversion	NOUN
taxlaw-2801	303	22	,	,	PUNCT
taxlaw-2801	303	23	fear	fear	NOUN
taxlaw-2801	303	24	of	of	ADP
taxlaw-2801	303	25	informal	informal	ADJ
taxlaw-2801	303	26	social	social	ADJ
taxlaw-2801	303	27	sanctions	sanction	NOUN
taxlaw-2801	303	28	,	,	PUNCT
taxlaw-2801	303	29	or	or	CCONJ
taxlaw-2801	303	30	whatever	whatever	PRON
taxlaw-2801	303	31	to	to	PART
taxlaw-2801	303	32	comply	comply	VERB
taxlaw-2801	303	33	with	with	ADP
taxlaw-2801	303	34	the	the	DET
taxlaw-2801	303	35	tax	tax	NOUN
taxlaw-2801	303	36	laws	law	NOUN
taxlaw-2801	303	37	;	;	PUNCT
taxlaw-2801	303	38	and	and	CCONJ
taxlaw-2801	303	39	they	they	PRON
taxlaw-2801	303	40	do	do	VERB
taxlaw-2801	303	41	.	.	PUNCT
taxlaw-2801	304	1	these	these	DET
taxlaw-2801	304	2	discrepancies	discrepancy	NOUN
taxlaw-2801	304	3	,	,	PUNCT
taxlaw-2801	304	4	which	which	PRON
taxlaw-2801	304	5	are	be	AUX
taxlaw-2801	304	6	to	to	ADP
taxlaw-2801	304	7	some	some	DET
taxlaw-2801	304	8	extent	extent	NOUN
taxlaw-2801	304	9	reflected	reflect	VERB
taxlaw-2801	304	10	in	in	ADP
taxlaw-2801	304	11	the	the	DET
taxlaw-2801	304	12	evidence	evidence	NOUN
taxlaw-2801	304	13	discussed	discuss	VERB
taxlaw-2801	304	14	above	above	ADV
taxlaw-2801	304	15	,	,	PUNCT
taxlaw-2801	304	16	produce	produce	VERB
taxlaw-2801	304	17	both	both	PRON
taxlaw-2801	304	18	unfairness	unfairness	NOUN
taxlaw-2801	304	19	and	and	CCONJ
taxlaw-2801	304	20	inefficiency	inefficiency	NOUN
taxlaw-2801	304	21	.	.	PUNCT
taxlaw-2801	305	1	the	the	DET
taxlaw-2801	305	2	disparity	disparity	NOUN
taxlaw-2801	305	3	between	between	ADP
taxlaw-2801	305	4	jim	jim	PROPN
taxlaw-2801	305	5	and	and	CCONJ
taxlaw-2801	305	6	his	his	PRON
taxlaw-2801	305	7	law	law	NOUN
taxlaw-2801	305	8	-	-	PUNCT
taxlaw-2801	305	9	abiding	abide	VERB
taxlaw-2801	305	10	counterparts	counterpart	NOUN
taxlaw-2801	305	11	is	be	AUX
taxlaw-2801	305	12	obviously	obviously	ADV
taxlaw-2801	305	13	unfair	unfair	ADJ
taxlaw-2801	305	14	.	.	PUNCT
taxlaw-2801	306	1	it	it	PRON
taxlaw-2801	306	2	is	be	AUX
taxlaw-2801	306	3	one	one	NUM
taxlaw-2801	306	4	reason	reason	NOUN
taxlaw-2801	306	5	why	why	SCONJ
taxlaw-2801	306	6	we	we	PRON
taxlaw-2801	306	7	enforce	enforce	VERB
taxlaw-2801	306	8	the	the	DET
taxlaw-2801	306	9	tax	tax	NOUN
taxlaw-2801	306	10	laws	law	NOUN
taxlaw-2801	306	11	and	and	CCONJ
taxlaw-2801	306	12	impose	impose	VERB
taxlaw-2801	306	13	penalties	penalty	NOUN
taxlaw-2801	306	14	for	for	ADP
taxlaw-2801	306	15	noncompliance	noncompliance	NOUN
taxlaw-2801	306	16	.	.	PUNCT
taxlaw-2801	307	1	we	we	PRON
taxlaw-2801	307	2	have	have	VERB
taxlaw-2801	307	3	a	a	DET
taxlaw-2801	307	4	tax	tax	NOUN
taxlaw-2801	307	5	system	system	NOUN
taxlaw-2801	307	6	that	that	PRON
taxlaw-2801	307	7	is	be	AUX
taxlaw-2801	307	8	supposed	suppose	VERB
taxlaw-2801	307	9	to	to	PART
taxlaw-2801	307	10	tax	tax	VERB
taxlaw-2801	307	11	people	people	NOUN
taxlaw-2801	307	12	roughly	roughly	ADV
taxlaw-2801	307	13	according	accord	VERB
taxlaw-2801	307	14	to	to	ADP
taxlaw-2801	307	15	their	their	PRON
taxlaw-2801	307	16	ability	ability	NOUN
taxlaw-2801	307	17	to	to	ADP
taxlaw-2801	307	18	42	42	NUM
taxlaw-2801	307	19	this	this	DET
taxlaw-2801	307	20	section	section	NOUN
taxlaw-2801	307	21	borrows	borrow	VERB
taxlaw-2801	307	22	heavily	heavily	ADV
taxlaw-2801	307	23	from	from	ADP
taxlaw-2801	307	24	joel	joel	PROPN
taxlaw-2801	307	25	slemrod	slemrod	PROPN
taxlaw-2801	307	26	&	&	CCONJ
taxlaw-2801	307	27	jon	jon	PROPN
taxlaw-2801	307	28	bakija	bakija	PROPN
taxlaw-2801	307	29	,	,	PUNCT
taxlaw-2801	307	30	taxing	tax	VERB
taxlaw-2801	307	31	ourselves	ourselves	PRON
taxlaw-2801	307	32	:	:	PUNCT
taxlaw-2801	307	33	a	a	DET
taxlaw-2801	307	34	citizen	citizen	NOUN
taxlaw-2801	307	35	’s	’s	PART
taxlaw-2801	307	36	guide	guide	NOUN
taxlaw-2801	307	37	to	to	ADP
taxlaw-2801	307	38	the	the	DET
taxlaw-2801	307	39	debate	debate	NOUN
taxlaw-2801	307	40	over	over	ADP
taxlaw-2801	307	41	taxes	taxis	NOUN
taxlaw-2801	307	42	(	(	PUNCT
taxlaw-2801	307	43	mit	mit	VERB
taxlaw-2801	307	44	press	press	NOUN
taxlaw-2801	307	45	4th	4th	ADJ
taxlaw-2801	307	46	ed	ed	NOUN
taxlaw-2801	307	47	.	.	PROPN
taxlaw-2801	307	48	2008	2008	NUM
taxlaw-2801	307	49	)	)	PUNCT
taxlaw-2801	307	50	.	.	PUNCT
taxlaw-2801	308	1	43	43	NUM
taxlaw-2801	308	2	such	such	DET
taxlaw-2801	308	3	a	a	DET
taxlaw-2801	308	4	uniform	uniform	ADJ
taxlaw-2801	308	5	implicit	implicit	ADJ
taxlaw-2801	308	6	“	"	PUNCT
taxlaw-2801	308	7	rebate	rebate	NOUN
taxlaw-2801	308	8	”	"	PUNCT
taxlaw-2801	308	9	of	of	ADP
taxlaw-2801	308	10	15	15	NUM
taxlaw-2801	308	11	%	%	NOUN
taxlaw-2801	308	12	of	of	ADP
taxlaw-2801	308	13	every	every	DET
taxlaw-2801	308	14	taxpayer	taxpayer	NOUN
taxlaw-2801	308	15	’s	’s	PART
taxlaw-2801	308	16	statutory	statutory	ADJ
taxlaw-2801	308	17	tax	tax	NOUN
taxlaw-2801	308	18	liability	liability	NOUN
taxlaw-2801	308	19	would	would	AUX
taxlaw-2801	308	20	of	of	ADP
taxlaw-2801	308	21	course	course	NOUN
taxlaw-2801	308	22	have	have	VERB
taxlaw-2801	308	23	its	its	PRON
taxlaw-2801	308	24	own	own	ADJ
taxlaw-2801	308	25	distributional	distributional	ADJ
taxlaw-2801	308	26	consequences	consequence	NOUN
taxlaw-2801	308	27	.	.	PUNCT
taxlaw-2801	309	1	it	it	PRON
taxlaw-2801	309	2	would	would	AUX
taxlaw-2801	309	3	be	be	AUX
taxlaw-2801	309	4	equivalent	equivalent	ADJ
taxlaw-2801	309	5	to	to	ADP
taxlaw-2801	309	6	a	a	DET
taxlaw-2801	309	7	tax	tax	NOUN
taxlaw-2801	309	8	credit	credit	NOUN
taxlaw-2801	309	9	of	of	ADP
taxlaw-2801	309	10	15	15	NUM
taxlaw-2801	309	11	%	%	NOUN
taxlaw-2801	309	12	of	of	ADP
taxlaw-2801	309	13	each	each	DET
taxlaw-2801	309	14	taxpayer	taxpayer	NOUN
taxlaw-2801	309	15	’s	’s	PART
taxlaw-2801	309	16	tax	tax	NOUN
taxlaw-2801	309	17	liability	liability	NOUN
taxlaw-2801	309	18	,	,	PUNCT
taxlaw-2801	309	19	an	an	DET
taxlaw-2801	309	20	amount	amount	NOUN
taxlaw-2801	309	21	that	that	PRON
taxlaw-2801	309	22	would	would	AUX
taxlaw-2801	309	23	obviously	obviously	ADV
taxlaw-2801	309	24	increase	increase	VERB
taxlaw-2801	309	25	as	as	ADP
taxlaw-2801	309	26	the	the	DET
taxlaw-2801	309	27	taxpayer	taxpayer	NOUN
taxlaw-2801	309	28	’s	’s	PART
taxlaw-2801	309	29	statutory	statutory	ADJ
taxlaw-2801	309	30	tax	tax	NOUN
taxlaw-2801	309	31	liability	liability	NOUN
taxlaw-2801	309	32	increases	increase	NOUN
taxlaw-2801	309	33	.	.	PUNCT
taxlaw-2801	310	1	44	44	NUM
taxlaw-2801	310	2	as	as	SCONJ
taxlaw-2801	310	3	we	we	PRON
taxlaw-2801	310	4	discuss	discuss	VERB
taxlaw-2801	310	5	further	far	ADV
taxlaw-2801	310	6	below	below	ADV
taxlaw-2801	310	7	,	,	PUNCT
taxlaw-2801	310	8	increasing	increase	VERB
taxlaw-2801	310	9	the	the	DET
taxlaw-2801	310	10	statutory	statutory	ADJ
taxlaw-2801	310	11	rates	rate	NOUN
taxlaw-2801	310	12	may	may	AUX
taxlaw-2801	310	13	increase	increase	VERB
taxlaw-2801	310	14	the	the	DET
taxlaw-2801	310	15	tax	tax	NOUN
taxlaw-2801	310	16	gap	gap	NOUN
taxlaw-2801	310	17	percentage	percentage	NOUN
taxlaw-2801	310	18	,	,	PUNCT
taxlaw-2801	310	19	a	a	DET
taxlaw-2801	310	20	fact	fact	NOUN
taxlaw-2801	310	21	that	that	PRON
taxlaw-2801	310	22	would	would	AUX
taxlaw-2801	310	23	have	have	VERB
taxlaw-2801	310	24	to	to	PART
taxlaw-2801	310	25	be	be	AUX
taxlaw-2801	310	26	taken	take	VERB
taxlaw-2801	310	27	into	into	ADP
taxlaw-2801	310	28	account	account	NOUN
taxlaw-2801	310	29	in	in	ADP
taxlaw-2801	310	30	setting	set	VERB
taxlaw-2801	310	31	the	the	DET
taxlaw-2801	310	32	statutory	statutory	ADJ
taxlaw-2801	310	33	rates	rate	NOUN
taxlaw-2801	310	34	as	as	ADV
taxlaw-2801	310	35	well	well	ADV
taxlaw-2801	310	36	.	.	PUNCT
taxlaw-2801	311	1	45	45	NUM
taxlaw-2801	312	1	and	and	CCONJ
taxlaw-2801	312	2	then	then	ADV
taxlaw-2801	312	3	there	there	PRON
taxlaw-2801	312	4	are	be	VERB
taxlaw-2801	312	5	the	the	DET
taxlaw-2801	312	6	farmers	farmer	NOUN
taxlaw-2801	312	7	,	,	PUNCT
taxlaw-2801	312	8	at	at	ADP
taxlaw-2801	312	9	72	72	NUM
taxlaw-2801	312	10	%	%	NOUN
taxlaw-2801	312	11	noncompliance	noncompliance	NOUN
taxlaw-2801	312	12	.	.	PUNCT
taxlaw-2801	313	1	treasury	treasury	PROPN
taxlaw-2801	313	2	,	,	PUNCT
taxlaw-2801	313	3	supra	supra	PROPN
taxlaw-2801	313	4	note	note	NOUN
taxlaw-2801	313	5	2	2	NUM
taxlaw-2801	313	6	,	,	PUNCT
taxlaw-2801	313	7	at	at	ADP
taxlaw-2801	313	8	13	13	NUM
taxlaw-2801	313	9	.	.	PUNCT
taxlaw-2801	313	10	2011	2011	NUM
taxlaw-2801	313	11	]	]	PUNCT
taxlaw-2801	313	12	narrowing	narrow	VERB
taxlaw-2801	313	13	the	the	DET
taxlaw-2801	313	14	tax	tax	NOUN
taxlaw-2801	313	15	gap	gap	NOUN
taxlaw-2801	313	16	through	through	ADP
taxlaw-2801	313	17	presumptive	presumptive	ADJ
taxlaw-2801	313	18	taxation	taxation	NOUN
taxlaw-2801	313	19	113	113	NUM
taxlaw-2801	313	20	pay	pay	NOUN
taxlaw-2801	313	21	.	.	PUNCT
taxlaw-2801	314	1	that	that	PRON
taxlaw-2801	314	2	is	be	AUX
taxlaw-2801	314	3	why	why	SCONJ
taxlaw-2801	314	4	so	so	ADV
taxlaw-2801	314	5	much	much	ADJ
taxlaw-2801	314	6	of	of	ADP
taxlaw-2801	314	7	the	the	DET
taxlaw-2801	314	8	tax	tax	NOUN
taxlaw-2801	314	9	law	law	NOUN
taxlaw-2801	314	10	is	be	AUX
taxlaw-2801	314	11	devoted	devote	VERB
taxlaw-2801	314	12	to	to	ADP
taxlaw-2801	314	13	defining	define	VERB
taxlaw-2801	314	14	the	the	DET
taxlaw-2801	314	15	income	income	NOUN
taxlaw-2801	314	16	tax	tax	NOUN
taxlaw-2801	314	17	base	base	NOUN
taxlaw-2801	314	18	accurately	accurately	ADV
taxlaw-2801	314	19	–	–	PUNCT
taxlaw-2801	314	20	to	to	PART
taxlaw-2801	314	21	make	make	VERB
taxlaw-2801	314	22	sure	sure	ADJ
taxlaw-2801	314	23	that	that	SCONJ
taxlaw-2801	314	24	individuals	individual	NOUN
taxlaw-2801	314	25	of	of	ADP
taxlaw-2801	314	26	equal	equal	ADJ
taxlaw-2801	314	27	net	net	ADJ
taxlaw-2801	314	28	income	income	NOUN
taxlaw-2801	314	29	pay	pay	VERB
taxlaw-2801	314	30	equal	equal	ADJ
taxlaw-2801	314	31	tax	tax	NOUN
taxlaw-2801	314	32	.	.	PUNCT
taxlaw-2801	315	1	(	(	PUNCT
taxlaw-2801	315	2	indeed	indeed	ADV
taxlaw-2801	315	3	,	,	PUNCT
taxlaw-2801	315	4	that	that	PRON
taxlaw-2801	315	5	is	be	AUX
taxlaw-2801	315	6	why	why	SCONJ
taxlaw-2801	315	7	we	we	PRON
taxlaw-2801	315	8	have	have	VERB
taxlaw-2801	315	9	an	an	DET
taxlaw-2801	315	10	income	income	NOUN
taxlaw-2801	315	11	tax	tax	NOUN
taxlaw-2801	315	12	rather	rather	ADV
taxlaw-2801	315	13	than	than	ADP
taxlaw-2801	315	14	,	,	PUNCT
taxlaw-2801	315	15	say	say	INTJ
taxlaw-2801	315	16	,	,	PUNCT
taxlaw-2801	315	17	a	a	DET
taxlaw-2801	315	18	head	head	NOUN
taxlaw-2801	315	19	tax	tax	NOUN
taxlaw-2801	315	20	)	)	PUNCT
taxlaw-2801	315	21	.	.	PUNCT
taxlaw-2801	316	1	and	and	CCONJ
taxlaw-2801	316	2	when	when	SCONJ
taxlaw-2801	316	3	this	this	PRON
taxlaw-2801	316	4	does	do	AUX
taxlaw-2801	316	5	not	not	PART
taxlaw-2801	316	6	happen	happen	VERB
taxlaw-2801	316	7	,	,	PUNCT
taxlaw-2801	316	8	when	when	SCONJ
taxlaw-2801	316	9	the	the	DET
taxlaw-2801	316	10	goal	goal	NOUN
taxlaw-2801	316	11	of	of	ADP
taxlaw-2801	316	12	accurate	accurate	ADJ
taxlaw-2801	316	13	measurement	measurement	NOUN
taxlaw-2801	316	14	of	of	ADP
taxlaw-2801	316	15	income	income	NOUN
taxlaw-2801	316	16	and	and	CCONJ
taxlaw-2801	316	17	assignment	assignment	NOUN
taxlaw-2801	316	18	of	of	ADP
taxlaw-2801	316	19	tax	tax	NOUN
taxlaw-2801	316	20	liability	liability	NOUN
taxlaw-2801	316	21	is	be	AUX
taxlaw-2801	316	22	not	not	PART
taxlaw-2801	316	23	achieved	achieve	VERB
taxlaw-2801	316	24	,	,	PUNCT
taxlaw-2801	316	25	it	it	PRON
taxlaw-2801	316	26	matters	matter	VERB
taxlaw-2801	316	27	.	.	PUNCT
taxlaw-2801	317	1	some	some	PRON
taxlaw-2801	317	2	would	would	AUX
taxlaw-2801	317	3	call	call	VERB
taxlaw-2801	317	4	this	this	PRON
taxlaw-2801	317	5	a	a	DET
taxlaw-2801	317	6	problem	problem	NOUN
taxlaw-2801	317	7	of	of	ADP
taxlaw-2801	317	8	horizontal	horizontal	ADJ
taxlaw-2801	317	9	inequity	inequity	NOUN
taxlaw-2801	317	10	:	:	PUNCT
taxlaw-2801	317	11	not	not	PART
taxlaw-2801	317	12	taxing	tax	VERB
taxlaw-2801	317	13	taxpayers	taxpayer	NOUN
taxlaw-2801	317	14	of	of	ADP
taxlaw-2801	317	15	similar	similar	ADJ
taxlaw-2801	317	16	ability	ability	NOUN
taxlaw-2801	317	17	to	to	PART
taxlaw-2801	317	18	pay	pay	VERB
taxlaw-2801	317	19	a	a	DET
taxlaw-2801	317	20	similar	similar	ADJ
taxlaw-2801	317	21	amount.46	amount.46	PROPN
taxlaw-2801	317	22	others	other	NOUN
taxlaw-2801	317	23	would	would	AUX
taxlaw-2801	317	24	say	say	VERB
taxlaw-2801	317	25	that	that	SCONJ
taxlaw-2801	317	26	it	it	PRON
taxlaw-2801	317	27	is	be	AUX
taxlaw-2801	317	28	a	a	DET
taxlaw-2801	317	29	problem	problem	NOUN
taxlaw-2801	317	30	of	of	ADP
taxlaw-2801	317	31	vertical	vertical	ADJ
taxlaw-2801	317	32	equity.47	equity.47	NOUN
taxlaw-2801	317	33	in	in	ADP
taxlaw-2801	317	34	the	the	DET
taxlaw-2801	317	35	example	example	NOUN
taxlaw-2801	317	36	involving	involve	VERB
taxlaw-2801	317	37	jim	jim	PROPN
taxlaw-2801	317	38	and	and	CCONJ
taxlaw-2801	317	39	joan	joan	PROPN
taxlaw-2801	317	40	,	,	PUNCT
taxlaw-2801	317	41	the	the	DET
taxlaw-2801	317	42	distributive	distributive	ADJ
taxlaw-2801	317	43	unfairness	unfairness	NOUN
taxlaw-2801	317	44	is	be	AUX
taxlaw-2801	317	45	clear	clear	ADJ
taxlaw-2801	317	46	.	.	PUNCT
taxlaw-2801	318	1	the	the	DET
taxlaw-2801	318	2	comparison	comparison	NOUN
taxlaw-2801	318	3	is	be	AUX
taxlaw-2801	318	4	between	between	ADP
taxlaw-2801	318	5	two	two	NUM
taxlaw-2801	318	6	individuals	individual	NOUN
taxlaw-2801	318	7	:	:	PUNCT
taxlaw-2801	318	8	one	one	NUM
taxlaw-2801	318	9	who	who	PRON
taxlaw-2801	318	10	earns	earn	VERB
taxlaw-2801	318	11	his	his	PRON
taxlaw-2801	318	12	living	living	NOUN
taxlaw-2801	318	13	as	as	ADP
taxlaw-2801	318	14	a	a	DET
taxlaw-2801	318	15	self	self	NOUN
taxlaw-2801	318	16	-	-	PUNCT
taxlaw-2801	318	17	employed	employ	VERB
taxlaw-2801	318	18	small	small	ADJ
taxlaw-2801	318	19	business	business	NOUN
taxlaw-2801	318	20	owner	owner	NOUN
taxlaw-2801	318	21	,	,	PUNCT
taxlaw-2801	318	22	the	the	DET
taxlaw-2801	318	23	other	other	ADJ
taxlaw-2801	318	24	who	who	PRON
taxlaw-2801	318	25	works	work	VERB
taxlaw-2801	318	26	for	for	ADP
taxlaw-2801	318	27	wages	wage	NOUN
taxlaw-2801	318	28	.	.	PUNCT
taxlaw-2801	319	1	and	and	CCONJ
taxlaw-2801	319	2	the	the	DET
taxlaw-2801	319	3	smb	smb	PROPN
taxlaw-2801	319	4	tax	tax	NOUN
taxlaw-2801	319	5	gap	gap	NOUN
taxlaw-2801	319	6	produces	produce	VERB
taxlaw-2801	319	7	precisely	precisely	ADV
taxlaw-2801	319	8	this	this	DET
taxlaw-2801	319	9	type	type	NOUN
taxlaw-2801	319	10	of	of	ADP
taxlaw-2801	319	11	distributive	distributive	ADJ
taxlaw-2801	319	12	unfairness	unfairness	NOUN
taxlaw-2801	319	13	.	.	PUNCT
taxlaw-2801	320	1	moreover	moreover	ADV
taxlaw-2801	320	2	,	,	PUNCT
taxlaw-2801	320	3	in	in	ADP
taxlaw-2801	320	4	such	such	ADJ
taxlaw-2801	320	5	situations	situation	NOUN
taxlaw-2801	320	6	,	,	PUNCT
taxlaw-2801	320	7	the	the	DET
taxlaw-2801	320	8	distributional	distributional	ADJ
taxlaw-2801	320	9	consequences	consequence	NOUN
taxlaw-2801	320	10	of	of	ADP
taxlaw-2801	320	11	noncompliance	noncompliance	NOUN
taxlaw-2801	320	12	and	and	CCONJ
taxlaw-2801	320	13	of	of	ADP
taxlaw-2801	320	14	various	various	ADJ
taxlaw-2801	320	15	responses	response	NOUN
taxlaw-2801	320	16	to	to	ADP
taxlaw-2801	320	17	noncompliance	noncompliance	NOUN
taxlaw-2801	320	18	are	be	AUX
taxlaw-2801	320	19	easier	easy	ADJ
taxlaw-2801	320	20	to	to	PART
taxlaw-2801	320	21	identify	identify	VERB
taxlaw-2801	320	22	.	.	PUNCT
taxlaw-2801	321	1	this	this	PRON
taxlaw-2801	321	2	is	be	AUX
taxlaw-2801	321	3	because	because	SCONJ
taxlaw-2801	321	4	it	it	PRON
taxlaw-2801	321	5	is	be	AUX
taxlaw-2801	321	6	generally	generally	ADV
taxlaw-2801	321	7	assumed	assume	VERB
taxlaw-2801	321	8	that	that	SCONJ
taxlaw-2801	321	9	the	the	DET
taxlaw-2801	321	10	economic	economic	ADJ
taxlaw-2801	321	11	burden	burden	NOUN
taxlaw-2801	321	12	of	of	ADP
taxlaw-2801	321	13	an	an	DET
taxlaw-2801	321	14	income	income	NOUN
taxlaw-2801	321	15	tax	tax	NOUN
taxlaw-2801	321	16	lies	lie	VERB
taxlaw-2801	321	17	predominantly	predominantly	ADV
taxlaw-2801	321	18	on	on	ADP
taxlaw-2801	321	19	the	the	DET
taxlaw-2801	321	20	income	income	NOUN
taxlaw-2801	321	21	earner	earner	NOUN
taxlaw-2801	321	22	.	.	PUNCT
taxlaw-2801	322	1	the	the	DET
taxlaw-2801	322	2	same	same	ADJ
taxlaw-2801	322	3	should	should	AUX
taxlaw-2801	322	4	be	be	AUX
taxlaw-2801	322	5	true	true	ADJ
taxlaw-2801	322	6	,	,	PUNCT
taxlaw-2801	322	7	all	all	PRON
taxlaw-2801	322	8	else	else	ADV
taxlaw-2801	322	9	equal	equal	ADJ
taxlaw-2801	322	10	,	,	PUNCT
taxlaw-2801	322	11	if	if	SCONJ
taxlaw-2801	322	12	the	the	DET
taxlaw-2801	322	13	income	income	NOUN
taxlaw-2801	322	14	in	in	ADP
taxlaw-2801	322	15	question	question	NOUN
taxlaw-2801	322	16	were	be	AUX
taxlaw-2801	322	17	earned	earn	VERB
taxlaw-2801	322	18	by	by	ADP
taxlaw-2801	322	19	a	a	DET
taxlaw-2801	322	20	self	self	NOUN
taxlaw-2801	322	21	-	-	PUNCT
taxlaw-2801	322	22	employed	employ	VERB
taxlaw-2801	322	23	individual	individual	NOUN
taxlaw-2801	322	24	.	.	PUNCT
taxlaw-2801	323	1	thus	thus	ADV
taxlaw-2801	323	2	,	,	PUNCT
taxlaw-2801	323	3	improving	improve	VERB
taxlaw-2801	323	4	compliance	compliance	NOUN
taxlaw-2801	323	5	by	by	ADP
taxlaw-2801	323	6	self	self	NOUN
taxlaw-2801	323	7	-	-	PUNCT
taxlaw-2801	323	8	employed	employ	VERB
taxlaw-2801	323	9	individuals	individual	NOUN
taxlaw-2801	323	10	should	should	AUX
taxlaw-2801	323	11	produce	produce	VERB
taxlaw-2801	323	12	an	an	DET
taxlaw-2801	323	13	unambiguous	unambiguous	ADJ
taxlaw-2801	323	14	improvement	improvement	NOUN
taxlaw-2801	323	15	in	in	ADP
taxlaw-2801	323	16	distributional	distributional	ADJ
taxlaw-2801	323	17	equity	equity	NOUN
taxlaw-2801	323	18	,	,	PUNCT
taxlaw-2801	323	19	albeit	albeit	SCONJ
taxlaw-2801	323	20	at	at	ADP
taxlaw-2801	323	21	some	some	DET
taxlaw-2801	323	22	cost	cost	NOUN
taxlaw-2801	323	23	of	of	ADP
taxlaw-2801	323	24	enforcement	enforcement	NOUN
taxlaw-2801	323	25	.	.	PUNCT
taxlaw-2801	324	1	not	not	PART
taxlaw-2801	324	2	all	all	DET
taxlaw-2801	324	3	smbs	smb	NOUN
taxlaw-2801	324	4	,	,	PUNCT
taxlaw-2801	324	5	however	however	ADV
taxlaw-2801	324	6	,	,	PUNCT
taxlaw-2801	324	7	are	be	AUX
taxlaw-2801	324	8	self	self	NOUN
taxlaw-2801	324	9	-	-	PUNCT
taxlaw-2801	324	10	employed	employ	VERB
taxlaw-2801	324	11	individuals	individual	NOUN
taxlaw-2801	324	12	.	.	PUNCT
taxlaw-2801	325	1	some	some	PRON
taxlaw-2801	325	2	of	of	ADP
taxlaw-2801	325	3	them	they	PRON
taxlaw-2801	325	4	are	be	AUX
taxlaw-2801	325	5	firms	firm	NOUN
taxlaw-2801	325	6	that	that	PRON
taxlaw-2801	325	7	have	have	VERB
taxlaw-2801	325	8	multiple	multiple	ADJ
taxlaw-2801	325	9	owners	owner	NOUN
taxlaw-2801	325	10	and	and	CCONJ
taxlaw-2801	325	11	multiple	multiple	ADJ
taxlaw-2801	325	12	employees	employee	NOUN
taxlaw-2801	325	13	and	and	CCONJ
taxlaw-2801	325	14	even	even	ADV
taxlaw-2801	325	15	multiple	multiple	ADJ
taxlaw-2801	325	16	customers	customer	NOUN
taxlaw-2801	325	17	.	.	PUNCT
taxlaw-2801	326	1	in	in	ADP
taxlaw-2801	326	2	those	those	DET
taxlaw-2801	326	3	cases	case	NOUN
taxlaw-2801	326	4	,	,	PUNCT
taxlaw-2801	326	5	the	the	DET
taxlaw-2801	326	6	distributional	distributional	ADJ
taxlaw-2801	326	7	effect	effect	NOUN
taxlaw-2801	326	8	of	of	ADP
taxlaw-2801	326	9	improved	improved	ADJ
taxlaw-2801	326	10	compliance	compliance	NOUN
taxlaw-2801	326	11	is	be	AUX
taxlaw-2801	326	12	more	more	ADV
taxlaw-2801	326	13	difficult	difficult	ADJ
taxlaw-2801	326	14	to	to	PART
taxlaw-2801	326	15	determine	determine	VERB
taxlaw-2801	326	16	due	due	ADJ
taxlaw-2801	326	17	a	a	DET
taxlaw-2801	326	18	question	question	NOUN
taxlaw-2801	326	19	of	of	ADP
taxlaw-2801	326	20	tax	tax	NOUN
taxlaw-2801	326	21	incidence	incidence	NOUN
taxlaw-2801	326	22	.	.	PUNCT
taxlaw-2801	327	1	that	that	PRON
taxlaw-2801	327	2	is	be	AUX
taxlaw-2801	327	3	,	,	PUNCT
taxlaw-2801	327	4	if	if	SCONJ
taxlaw-2801	327	5	a	a	DET
taxlaw-2801	327	6	noncompliant	noncompliant	ADJ
taxlaw-2801	327	7	smb	smb	NOUN
taxlaw-2801	327	8	with	with	ADP
taxlaw-2801	327	9	multiple	multiple	ADJ
taxlaw-2801	327	10	owners	owner	NOUN
taxlaw-2801	327	11	and	and	CCONJ
taxlaw-2801	327	12	multiple	multiple	ADJ
taxlaw-2801	327	13	employees	employee	NOUN
taxlaw-2801	327	14	and	and	CCONJ
taxlaw-2801	327	15	multiple	multiple	ADJ
taxlaw-2801	327	16	customers	customer	NOUN
taxlaw-2801	327	17	is	be	AUX
taxlaw-2801	327	18	forced	force	VERB
taxlaw-2801	327	19	to	to	PART
taxlaw-2801	327	20	pay	pay	VERB
taxlaw-2801	327	21	more	more	ADJ
taxlaw-2801	327	22	in	in	ADP
taxlaw-2801	327	23	tax	tax	NOUN
taxlaw-2801	327	24	,	,	PUNCT
taxlaw-2801	327	25	on	on	ADP
taxlaw-2801	327	26	whom	whom	PRON
taxlaw-2801	327	27	will	will	AUX
taxlaw-2801	327	28	the	the	DET
taxlaw-2801	327	29	burden	burden	NOUN
taxlaw-2801	327	30	of	of	ADP
taxlaw-2801	327	31	increased	increase	VERB
taxlaw-2801	327	32	compliance	compliance	NOUN
taxlaw-2801	327	33	ultimately	ultimately	ADV
taxlaw-2801	327	34	fall	fall	VERB
taxlaw-2801	327	35	–	–	PUNCT
taxlaw-2801	327	36	the	the	DET
taxlaw-2801	327	37	owners	owner	NOUN
taxlaw-2801	327	38	,	,	PUNCT
taxlaw-2801	327	39	the	the	DET
taxlaw-2801	327	40	employees	employee	NOUN
taxlaw-2801	327	41	,	,	PUNCT
taxlaw-2801	327	42	or	or	CCONJ
taxlaw-2801	327	43	the	the	DET
taxlaw-2801	327	44	customers	customer	NOUN
taxlaw-2801	327	45	?	?	PUNCT
taxlaw-2801	328	1	the	the	DET
taxlaw-2801	328	2	answer	answer	NOUN
taxlaw-2801	328	3	is	be	AUX
taxlaw-2801	328	4	not	not	PART
taxlaw-2801	328	5	clear	clear	ADJ
taxlaw-2801	328	6	.	.	PUNCT
taxlaw-2801	329	1	nevertheless	nevertheless	ADV
taxlaw-2801	329	2	,	,	PUNCT
taxlaw-2801	329	3	an	an	DET
taxlaw-2801	329	4	argument	argument	NOUN
taxlaw-2801	329	5	could	could	AUX
taxlaw-2801	329	6	be	be	AUX
taxlaw-2801	329	7	made	make	VERB
taxlaw-2801	329	8	that	that	SCONJ
taxlaw-2801	329	9	,	,	PUNCT
taxlaw-2801	329	10	if	if	SCONJ
taxlaw-2801	329	11	we	we	PRON
taxlaw-2801	329	12	know	know	VERB
taxlaw-2801	329	13	nothing	nothing	PRON
taxlaw-2801	329	14	of	of	ADP
taxlaw-2801	329	15	the	the	DET
taxlaw-2801	329	16	specific	specific	ADJ
taxlaw-2801	329	17	ability	ability	NOUN
taxlaw-2801	329	18	to	to	PART
taxlaw-2801	329	19	pay	pay	VERB
taxlaw-2801	329	20	of	of	ADP
taxlaw-2801	329	21	any	any	PRON
taxlaw-2801	329	22	of	of	ADP
taxlaw-2801	329	23	the	the	DET
taxlaw-2801	329	24	relevant	relevant	ADJ
taxlaw-2801	329	25	parties	party	NOUN
taxlaw-2801	329	26	,	,	PUNCT
taxlaw-2801	329	27	it	it	PRON
taxlaw-2801	329	28	is	be	AUX
taxlaw-2801	329	29	better	well	ADJ
taxlaw-2801	329	30	from	from	ADP
taxlaw-2801	329	31	a	a	DET
taxlaw-2801	329	32	distributional	distributional	ADJ
taxlaw-2801	329	33	perspective	perspective	NOUN
taxlaw-2801	329	34	to	to	PART
taxlaw-2801	329	35	shift	shift	VERB
taxlaw-2801	329	36	a	a	DET
taxlaw-2801	329	37	portion	portion	NOUN
taxlaw-2801	329	38	of	of	ADP
taxlaw-2801	329	39	the	the	DET
taxlaw-2801	329	40	tax	tax	NOUN
taxlaw-2801	329	41	burden	burden	NOUN
taxlaw-2801	329	42	from	from	ADP
taxlaw-2801	329	43	the	the	DET
taxlaw-2801	329	44	currently	currently	ADV
taxlaw-2801	329	45	compliant	compliant	ADJ
taxlaw-2801	329	46	taxpayers	taxpayer	NOUN
taxlaw-2801	329	47	(	(	PUNCT
taxlaw-2801	329	48	including	include	VERB
taxlaw-2801	329	49	the	the	DET
taxlaw-2801	329	50	owners	owner	NOUN
taxlaw-2801	329	51	,	,	PUNCT
taxlaw-2801	329	52	employees	employee	NOUN
taxlaw-2801	329	53	,	,	PUNCT
taxlaw-2801	329	54	and	and	CCONJ
taxlaw-2801	329	55	customers	customer	NOUN
taxlaw-2801	329	56	of	of	ADP
taxlaw-2801	329	57	the	the	DET
taxlaw-2801	329	58	compliant	compliant	ADJ
taxlaw-2801	329	59	firms	firm	NOUN
taxlaw-2801	329	60	)	)	PUNCT
taxlaw-2801	329	61	to	to	ADP
taxlaw-2801	329	62	the	the	DET
taxlaw-2801	329	63	owners	owner	NOUN
taxlaw-2801	329	64	,	,	PUNCT
taxlaw-2801	329	65	employees	employee	NOUN
taxlaw-2801	329	66	,	,	PUNCT
taxlaw-2801	329	67	and	and	CCONJ
taxlaw-2801	329	68	customers	customer	NOUN
taxlaw-2801	329	69	of	of	ADP
taxlaw-2801	329	70	the	the	DET
taxlaw-2801	329	71	presently	presently	ADV
taxlaw-2801	329	72	noncompliant	noncompliant	ADJ
taxlaw-2801	329	73	firms	firm	NOUN
taxlaw-2801	329	74	.	.	PUNCT
taxlaw-2801	330	1	either	either	DET
taxlaw-2801	330	2	way	way	NOUN
taxlaw-2801	330	3	,	,	PUNCT
taxlaw-2801	330	4	it	it	PRON
taxlaw-2801	330	5	is	be	AUX
taxlaw-2801	330	6	a	a	DET
taxlaw-2801	330	7	real	real	ADJ
taxlaw-2801	330	8	concern	concern	NOUN
taxlaw-2801	330	9	,	,	PUNCT
taxlaw-2801	330	10	one	one	NUM
taxlaw-2801	330	11	that	that	PRON
taxlaw-2801	330	12	we	we	PRON
taxlaw-2801	330	13	are	be	AUX
taxlaw-2801	330	14	apparently	apparently	ADV
taxlaw-2801	330	15	willing	willing	ADJ
taxlaw-2801	330	16	to	to	PART
taxlaw-2801	330	17	spend	spend	VERB
taxlaw-2801	330	18	real	real	ADJ
taxlaw-2801	330	19	resources	resource	NOUN
taxlaw-2801	330	20	to	to	PART
taxlaw-2801	330	21	eliminate	eliminate	VERB
taxlaw-2801	330	22	,	,	PUNCT
taxlaw-2801	330	23	or	or	CCONJ
taxlaw-2801	330	24	at	at	ADP
taxlaw-2801	330	25	least	least	ADJ
taxlaw-2801	330	26	to	to	PART
taxlaw-2801	330	27	reduce	reduce	VERB
taxlaw-2801	330	28	.	.	PUNCT
taxlaw-2801	331	1	48	48	NUM
taxlaw-2801	331	2	in	in	ADP
taxlaw-2801	331	3	addition	addition	NOUN
taxlaw-2801	331	4	to	to	ADP
taxlaw-2801	331	5	the	the	DET
taxlaw-2801	331	6	distributional	distributional	ADJ
taxlaw-2801	331	7	problems	problem	NOUN
taxlaw-2801	331	8	just	just	ADV
taxlaw-2801	331	9	discussed	discuss	VERB
taxlaw-2801	331	10	,	,	PUNCT
taxlaw-2801	331	11	unevenly	unevenly	ADV
taxlaw-2801	331	12	distributed	distribute	VERB
taxlaw-2801	331	13	noncompliance	noncompliance	NOUN
taxlaw-2801	331	14	opportunities	opportunity	NOUN
taxlaw-2801	331	15	also	also	ADV
taxlaw-2801	331	16	produce	produce	VERB
taxlaw-2801	331	17	allocative	allocative	ADJ
taxlaw-2801	331	18	inefficiency	inefficiency	NOUN
taxlaw-2801	331	19	,	,	PUNCT
taxlaw-2801	331	20	which	which	PRON
taxlaw-2801	331	21	may	may	AUX
taxlaw-2801	331	22	ameliorate	ameliorate	VERB
taxlaw-2801	331	23	some	some	PRON
taxlaw-2801	331	24	of	of	ADP
taxlaw-2801	331	25	the	the	DET
taxlaw-2801	331	26	distributive	distributive	ADJ
taxlaw-2801	331	27	inequities	inequity	NOUN
taxlaw-2801	331	28	just	just	ADV
taxlaw-2801	331	29	described	describe	VERB
taxlaw-2801	331	30	.	.	PUNCT
taxlaw-2801	332	1	once	once	SCONJ
taxlaw-2801	332	2	it	it	PRON
taxlaw-2801	332	3	becomes	become	VERB
taxlaw-2801	332	4	clear	clear	ADJ
taxlaw-2801	332	5	that	that	SCONJ
taxlaw-2801	332	6	46	46	NUM
taxlaw-2801	332	7	joel	joel	PROPN
taxlaw-2801	332	8	slemrod	slemrod	PROPN
taxlaw-2801	332	9	&	&	CCONJ
taxlaw-2801	332	10	shlomo	shlomo	PROPN
taxlaw-2801	332	11	yitzhaki	yitzhaki	PROPN
taxlaw-2801	332	12	,	,	PUNCT
taxlaw-2801	332	13	the	the	DET
taxlaw-2801	332	14	costs	cost	NOUN
taxlaw-2801	332	15	of	of	ADP
taxlaw-2801	332	16	taxation	taxation	NOUN
taxlaw-2801	332	17	and	and	CCONJ
taxlaw-2801	332	18	the	the	DET
taxlaw-2801	332	19	marginal	marginal	ADJ
taxlaw-2801	332	20	efficiency	efficiency	NOUN
taxlaw-2801	332	21	costs	cost	NOUN
taxlaw-2801	332	22	of	of	ADP
taxlaw-2801	332	23	funds	fund	NOUN
taxlaw-2801	332	24	,	,	PUNCT
taxlaw-2801	332	25	43	43	NUM
taxlaw-2801	332	26	imf	imf	PROPN
taxlaw-2801	332	27	staff	staff	NOUN
taxlaw-2801	332	28	papers	paper	NOUN
taxlaw-2801	332	29	172	172	NUM
taxlaw-2801	332	30	,	,	PUNCT
taxlaw-2801	332	31	191	191	NUM
taxlaw-2801	332	32	-	-	SYM
taxlaw-2801	332	33	92	92	NUM
taxlaw-2801	332	34	(	(	PUNCT
taxlaw-2801	332	35	1996	1996	NUM
taxlaw-2801	332	36	)	)	PUNCT
taxlaw-2801	333	1	[	[	X
taxlaw-2801	333	2	hereinafter	hereinafter	NOUN
taxlaw-2801	333	3	slemrod	slemrod	NOUN
taxlaw-2801	333	4	and	and	CCONJ
taxlaw-2801	333	5	yitzhaki	yitzhaki	NOUN
taxlaw-2801	333	6	,	,	PUNCT
taxlaw-2801	333	7	the	the	DET
taxlaw-2801	333	8	costs	cost	NOUN
taxlaw-2801	333	9	of	of	ADP
taxlaw-2801	333	10	taxation	taxation	NOUN
taxlaw-2801	333	11	]	]	PUNCT
taxlaw-2801	333	12	(	(	PUNCT
taxlaw-2801	333	13	discussing	discuss	VERB
taxlaw-2801	333	14	the	the	DET
taxlaw-2801	333	15	social	social	ADJ
taxlaw-2801	333	16	welfare	welfare	NOUN
taxlaw-2801	333	17	implications	implication	NOUN
taxlaw-2801	333	18	associated	associate	VERB
taxlaw-2801	333	19	with	with	ADP
taxlaw-2801	333	20	the	the	DET
taxlaw-2801	333	21	horizontal	horizontal	ADJ
taxlaw-2801	333	22	equity	equity	NOUN
taxlaw-2801	333	23	created	create	VERB
taxlaw-2801	333	24	by	by	ADP
taxlaw-2801	333	25	noncompliance	noncompliance	NOUN
taxlaw-2801	333	26	)	)	PUNCT
taxlaw-2801	333	27	.	.	PUNCT
taxlaw-2801	334	1	47	47	NUM
taxlaw-2801	334	2	see	see	VERB
taxlaw-2801	334	3	kaplow	kaplow	NOUN
taxlaw-2801	334	4	,	,	PUNCT
taxlaw-2801	334	5	complexity	complexity	NOUN
taxlaw-2801	334	6	and	and	CCONJ
taxlaw-2801	334	7	enforcement	enforcement	NOUN
taxlaw-2801	334	8	,	,	PUNCT
taxlaw-2801	334	9	supra	supra	PROPN
taxlaw-2801	334	10	note	note	PROPN
taxlaw-2801	334	11	13	13	NUM
taxlaw-2801	334	12	;	;	PUNCT
taxlaw-2801	334	13	and	and	CCONJ
taxlaw-2801	334	14	kaplow	kaplow	NOUN
taxlaw-2801	334	15	,	,	PUNCT
taxlaw-2801	334	16	accuracy	accuracy	NOUN
taxlaw-2801	334	17	,	,	PUNCT
taxlaw-2801	334	18	supra	supra	PROPN
taxlaw-2801	334	19	note	note	NOUN
taxlaw-2801	334	20	13	13	NUM
taxlaw-2801	334	21	.	.	PUNCT
taxlaw-2801	335	1	48	48	NUM
taxlaw-2801	335	2	of	of	ADP
taxlaw-2801	335	3	course	course	NOUN
taxlaw-2801	335	4	,	,	PUNCT
taxlaw-2801	335	5	if	if	SCONJ
taxlaw-2801	335	6	it	it	PRON
taxlaw-2801	335	7	could	could	AUX
taxlaw-2801	335	8	be	be	AUX
taxlaw-2801	335	9	shown	show	VERB
taxlaw-2801	335	10	that	that	SCONJ
taxlaw-2801	335	11	the	the	DET
taxlaw-2801	335	12	owners	owner	NOUN
taxlaw-2801	335	13	,	,	PUNCT
taxlaw-2801	335	14	employees	employee	NOUN
taxlaw-2801	335	15	,	,	PUNCT
taxlaw-2801	335	16	or	or	CCONJ
taxlaw-2801	335	17	customers	customer	NOUN
taxlaw-2801	335	18	of	of	ADP
taxlaw-2801	335	19	noncompliant	noncompliant	ADJ
taxlaw-2801	335	20	smbs	smb	NOUN
taxlaw-2801	335	21	tend	tend	VERB
taxlaw-2801	335	22	to	to	PART
taxlaw-2801	335	23	be	be	AUX
taxlaw-2801	335	24	poorer	poor	ADJ
taxlaw-2801	335	25	on	on	ADP
taxlaw-2801	335	26	average	average	ADJ
taxlaw-2801	335	27	than	than	ADP
taxlaw-2801	335	28	those	those	PRON
taxlaw-2801	335	29	of	of	ADP
taxlaw-2801	335	30	compliant	compliant	ADJ
taxlaw-2801	335	31	firms	firm	NOUN
taxlaw-2801	335	32	(	(	PUNCT
taxlaw-2801	335	33	or	or	CCONJ
taxlaw-2801	335	34	that	that	SCONJ
taxlaw-2801	335	35	the	the	DET
taxlaw-2801	335	36	jims	jims	PROPN
taxlaw-2801	335	37	of	of	ADP
taxlaw-2801	335	38	the	the	DET
taxlaw-2801	335	39	world	world	NOUN
taxlaw-2801	335	40	tend	tend	VERB
taxlaw-2801	335	41	to	to	PART
taxlaw-2801	335	42	be	be	AUX
taxlaw-2801	335	43	poorer	poor	ADJ
taxlaw-2801	335	44	than	than	ADP
taxlaw-2801	335	45	the	the	DET
taxlaw-2801	335	46	jack	jack	NOUN
taxlaw-2801	335	47	’s	’s	ADV
taxlaw-2801	335	48	of	of	ADP
taxlaw-2801	335	49	the	the	DET
taxlaw-2801	335	50	world	world	NOUN
taxlaw-2801	335	51	)	)	PUNCT
taxlaw-2801	335	52	,	,	PUNCT
taxlaw-2801	335	53	then	then	ADV
taxlaw-2801	335	54	the	the	DET
taxlaw-2801	335	55	analysis	analysis	NOUN
taxlaw-2801	335	56	might	might	AUX
taxlaw-2801	335	57	be	be	AUX
taxlaw-2801	335	58	different	different	ADJ
taxlaw-2801	335	59	.	.	PUNCT
taxlaw-2801	336	1	indeed	indeed	ADV
taxlaw-2801	336	2	,	,	PUNCT
taxlaw-2801	336	3	in	in	ADP
taxlaw-2801	336	4	such	such	DET
taxlaw-2801	336	5	a	a	DET
taxlaw-2801	336	6	case	case	NOUN
taxlaw-2801	336	7	,	,	PUNCT
taxlaw-2801	336	8	we	we	PRON
taxlaw-2801	336	9	might	might	AUX
taxlaw-2801	336	10	think	think	VERB
taxlaw-2801	336	11	of	of	ADP
taxlaw-2801	336	12	the	the	DET
taxlaw-2801	336	13	current	current	ADJ
taxlaw-2801	336	14	smb	smb	PROPN
taxlaw-2801	336	15	noncompliance	noncompliance	NOUN
taxlaw-2801	336	16	problem	problem	NOUN
taxlaw-2801	336	17	as	as	ADP
taxlaw-2801	336	18	a	a	DET
taxlaw-2801	336	19	nicely	nicely	ADV
taxlaw-2801	336	20	tailored	tailor	VERB
taxlaw-2801	336	21	welfare	welfare	NOUN
taxlaw-2801	336	22	program	program	NOUN
taxlaw-2801	336	23	or	or	CCONJ
taxlaw-2801	336	24	low	low	ADJ
taxlaw-2801	336	25	-	-	PUNCT
taxlaw-2801	336	26	income	income	NOUN
taxlaw-2801	336	27	subsidy	subsidy	NOUN
taxlaw-2801	336	28	.	.	PUNCT
taxlaw-2801	337	1	we	we	PRON
taxlaw-2801	337	2	are	be	AUX
taxlaw-2801	337	3	not	not	PART
taxlaw-2801	337	4	aware	aware	ADJ
taxlaw-2801	337	5	of	of	ADP
taxlaw-2801	337	6	any	any	DET
taxlaw-2801	337	7	evidence	evidence	NOUN
taxlaw-2801	337	8	,	,	PUNCT
taxlaw-2801	337	9	however	however	ADV
taxlaw-2801	337	10	,	,	PUNCT
taxlaw-2801	337	11	suggesting	suggest	VERB
taxlaw-2801	337	12	that	that	SCONJ
taxlaw-2801	337	13	this	this	PRON
taxlaw-2801	337	14	is	be	AUX
taxlaw-2801	337	15	the	the	DET
taxlaw-2801	337	16	case	case	NOUN
taxlaw-2801	337	17	.	.	PUNCT
taxlaw-2801	338	1	moreover	moreover	ADV
taxlaw-2801	338	2	,	,	PUNCT
taxlaw-2801	338	3	it	it	PRON
taxlaw-2801	338	4	seems	seem	VERB
taxlaw-2801	338	5	that	that	SCONJ
taxlaw-2801	338	6	a	a	DET
taxlaw-2801	338	7	welfare	welfare	NOUN
taxlaw-2801	338	8	program	program	NOUN
taxlaw-2801	338	9	of	of	ADP
taxlaw-2801	338	10	this	this	DET
taxlaw-2801	338	11	sort	sort	NOUN
taxlaw-2801	338	12	should	should	AUX
taxlaw-2801	338	13	be	be	AUX
taxlaw-2801	338	14	explicit	explicit	ADJ
taxlaw-2801	338	15	in	in	ADP
taxlaw-2801	338	16	the	the	DET
taxlaw-2801	338	17	law	law	NOUN
taxlaw-2801	338	18	,	,	PUNCT
taxlaw-2801	338	19	in	in	ADP
taxlaw-2801	338	20	a	a	DET
taxlaw-2801	338	21	structured	structured	ADJ
taxlaw-2801	338	22	and	and	CCONJ
taxlaw-2801	338	23	straightforward	straightforward	ADJ
taxlaw-2801	338	24	manner	manner	NOUN
taxlaw-2801	338	25	,	,	PUNCT
taxlaw-2801	338	26	instead	instead	ADV
taxlaw-2801	338	27	of	of	ADP
taxlaw-2801	338	28	hidden	hide	VERB
taxlaw-2801	338	29	under	under	ADP
taxlaw-2801	338	30	non	non	ADJ
taxlaw-2801	338	31	-	-	ADJ
taxlaw-2801	338	32	compliance	compliance	ADJ
taxlaw-2801	338	33	figures	figure	NOUN
taxlaw-2801	338	34	.	.	PUNCT
taxlaw-2801	339	1	it	it	PRON
taxlaw-2801	339	2	seems	seem	VERB
taxlaw-2801	339	3	only	only	ADV
taxlaw-2801	339	4	fair	fair	ADJ
taxlaw-2801	339	5	to	to	PART
taxlaw-2801	339	6	assume	assume	VERB
taxlaw-2801	339	7	,	,	PUNCT
taxlaw-2801	339	8	when	when	SCONJ
taxlaw-2801	339	9	talking	talk	VERB
taxlaw-2801	339	10	about	about	ADP
taxlaw-2801	339	11	curbing	curb	VERB
taxlaw-2801	339	12	evasion	evasion	NOUN
taxlaw-2801	339	13	,	,	PUNCT
taxlaw-2801	339	14	that	that	SCONJ
taxlaw-2801	339	15	the	the	DET
taxlaw-2801	339	16	tax	tax	NOUN
taxlaw-2801	339	17	law	law	NOUN
taxlaw-2801	339	18	did	do	VERB
taxlaw-2801	339	19	its	its	PRON
taxlaw-2801	339	20	job	job	NOUN
taxlaw-2801	339	21	correctly	correctly	ADV
taxlaw-2801	339	22	when	when	SCONJ
taxlaw-2801	339	23	distributing	distribute	VERB
taxlaw-2801	339	24	the	the	DET
taxlaw-2801	339	25	tax	tax	NOUN
taxlaw-2801	339	26	burden	burden	NOUN
taxlaw-2801	339	27	,	,	PUNCT
taxlaw-2801	339	28	considering	consider	VERB
taxlaw-2801	339	29	all	all	DET
taxlaw-2801	339	30	the	the	DET
taxlaw-2801	339	31	possible	possible	ADJ
taxlaw-2801	339	32	shifts	shift	NOUN
taxlaw-2801	339	33	in	in	ADP
taxlaw-2801	339	34	incidence	incidence	NOUN
taxlaw-2801	339	35	(	(	PUNCT
taxlaw-2801	339	36	of	of	ADP
taxlaw-2801	339	37	course	course	NOUN
taxlaw-2801	339	38	,	,	PUNCT
taxlaw-2801	339	39	this	this	PRON
taxlaw-2801	339	40	is	be	AUX
taxlaw-2801	339	41	a	a	DET
taxlaw-2801	339	42	utopia	utopia	NOUN
taxlaw-2801	339	43	,	,	PUNCT
taxlaw-2801	339	44	but	but	CCONJ
taxlaw-2801	339	45	one	one	PRON
taxlaw-2801	339	46	has	have	VERB
taxlaw-2801	339	47	to	to	PART
taxlaw-2801	339	48	recognize	recognize	VERB
taxlaw-2801	339	49	that	that	SCONJ
taxlaw-2801	339	50	assuming	assume	VERB
taxlaw-2801	339	51	otherwise	otherwise	ADV
taxlaw-2801	339	52	would	would	AUX
taxlaw-2801	339	53	lead	lead	VERB
taxlaw-2801	339	54	to	to	ADP
taxlaw-2801	339	55	chaos	chaos	NOUN
taxlaw-2801	339	56	)	)	PUNCT
taxlaw-2801	339	57	.	.	PUNCT
taxlaw-2801	340	1	thus	thus	ADV
taxlaw-2801	340	2	,	,	PUNCT
taxlaw-2801	340	3	the	the	DET
taxlaw-2801	340	4	goal	goal	NOUN
taxlaw-2801	340	5	of	of	ADP
taxlaw-2801	340	6	full	full	ADJ
taxlaw-2801	340	7	compliance	compliance	NOUN
taxlaw-2801	340	8	would	would	AUX
taxlaw-2801	340	9	be	be	AUX
taxlaw-2801	340	10	to	to	PART
taxlaw-2801	340	11	achieve	achieve	VERB
taxlaw-2801	340	12	the	the	DET
taxlaw-2801	340	13	distribution	distribution	NOUN
taxlaw-2801	340	14	tailored	tailor	VERB
taxlaw-2801	340	15	by	by	ADP
taxlaw-2801	340	16	the	the	DET
taxlaw-2801	340	17	tax	tax	NOUN
taxlaw-2801	340	18	law	law	NOUN
taxlaw-2801	340	19	;	;	PUNCT
taxlaw-2801	340	20	if	if	SCONJ
taxlaw-2801	340	21	such	such	ADJ
taxlaw-2801	340	22	distribution	distribution	NOUN
taxlaw-2801	340	23	is	be	AUX
taxlaw-2801	340	24	not	not	PART
taxlaw-2801	340	25	perfect	perfect	ADJ
taxlaw-2801	340	26	,	,	PUNCT
taxlaw-2801	340	27	it	it	PRON
taxlaw-2801	340	28	should	should	AUX
taxlaw-2801	340	29	not	not	PART
taxlaw-2801	340	30	be	be	AUX
taxlaw-2801	340	31	altered	alter	VERB
taxlaw-2801	340	32	by	by	ADP
taxlaw-2801	340	33	evasion	evasion	NOUN
taxlaw-2801	340	34	,	,	PUNCT
taxlaw-2801	340	35	but	but	CCONJ
taxlaw-2801	340	36	by	by	ADP
taxlaw-2801	340	37	a	a	DET
taxlaw-2801	340	38	change	change	NOUN
taxlaw-2801	340	39	in	in	ADP
taxlaw-2801	340	40	the	the	DET
taxlaw-2801	340	41	law	law	NOUN
taxlaw-2801	340	42	itself	itself	PRON
taxlaw-2801	340	43	.	.	PUNCT
taxlaw-2801	341	1	114	114	NUM
taxlaw-2801	341	2	columbia	columbia	PROPN
taxlaw-2801	341	3	journal	journal	PROPN
taxlaw-2801	341	4	of	of	ADP
taxlaw-2801	341	5	tax	tax	NOUN
taxlaw-2801	341	6	law	law	NOUN
taxlaw-2801	341	7	[	[	X
taxlaw-2801	341	8	vol	vol	NOUN
taxlaw-2801	341	9	.	.	PUNCT
taxlaw-2801	342	1	2:100	2:100	NUM
taxlaw-2801	342	2	there	there	PRON
taxlaw-2801	342	3	are	be	VERB
taxlaw-2801	342	4	types	type	NOUN
taxlaw-2801	342	5	of	of	ADP
taxlaw-2801	342	6	jobs	job	NOUN
taxlaw-2801	342	7	or	or	CCONJ
taxlaw-2801	342	8	forms	form	NOUN
taxlaw-2801	342	9	of	of	ADP
taxlaw-2801	342	10	organization	organization	NOUN
taxlaw-2801	342	11	that	that	PRON
taxlaw-2801	342	12	are	be	AUX
taxlaw-2801	342	13	largely	largely	ADV
taxlaw-2801	342	14	free	free	ADJ
taxlaw-2801	342	15	from	from	ADP
taxlaw-2801	342	16	federal	federal	ADJ
taxlaw-2801	342	17	income	income	NOUN
taxlaw-2801	342	18	taxation	taxation	NOUN
taxlaw-2801	342	19	(	(	PUNCT
taxlaw-2801	342	20	if	if	SCONJ
taxlaw-2801	342	21	one	one	PRON
taxlaw-2801	342	22	is	be	AUX
taxlaw-2801	342	23	willing	willing	ADJ
taxlaw-2801	342	24	to	to	PART
taxlaw-2801	342	25	flout	flout	VERB
taxlaw-2801	342	26	compliance	compliance	NOUN
taxlaw-2801	342	27	norms	norm	NOUN
taxlaw-2801	342	28	)	)	PUNCT
taxlaw-2801	342	29	,	,	PUNCT
taxlaw-2801	342	30	then	then	ADV
taxlaw-2801	342	31	we	we	PRON
taxlaw-2801	342	32	should	should	AUX
taxlaw-2801	342	33	expect	expect	VERB
taxlaw-2801	342	34	some	some	DET
taxlaw-2801	342	35	changes	change	NOUN
taxlaw-2801	342	36	in	in	ADP
taxlaw-2801	342	37	the	the	DET
taxlaw-2801	342	38	supply	supply	NOUN
taxlaw-2801	342	39	of	of	ADP
taxlaw-2801	342	40	labor	labor	NOUN
taxlaw-2801	342	41	and	and	CCONJ
taxlaw-2801	342	42	capital	capital	NOUN
taxlaw-2801	342	43	.	.	PUNCT
taxlaw-2801	343	1	people	people	NOUN
taxlaw-2801	343	2	and	and	CCONJ
taxlaw-2801	343	3	resources	resource	NOUN
taxlaw-2801	343	4	will	will	AUX
taxlaw-2801	343	5	tend	tend	VERB
taxlaw-2801	343	6	to	to	PART
taxlaw-2801	343	7	move	move	VERB
taxlaw-2801	343	8	into	into	ADP
taxlaw-2801	343	9	the	the	DET
taxlaw-2801	343	10	areas	area	NOUN
taxlaw-2801	343	11	of	of	ADP
taxlaw-2801	343	12	the	the	DET
taxlaw-2801	343	13	economy	economy	NOUN
taxlaw-2801	343	14	and	and	CCONJ
taxlaw-2801	343	15	forms	form	NOUN
taxlaw-2801	343	16	of	of	ADP
taxlaw-2801	343	17	organization	organization	NOUN
taxlaw-2801	343	18	with	with	ADP
taxlaw-2801	343	19	respect	respect	NOUN
taxlaw-2801	343	20	to	to	ADP
taxlaw-2801	343	21	which	which	DET
taxlaw-2801	343	22	noncompliance	noncompliance	NOUN
taxlaw-2801	343	23	is	be	AUX
taxlaw-2801	343	24	easiest	easy	ADJ
taxlaw-2801	343	25	and	and	CCONJ
taxlaw-2801	343	26	thus	thus	ADV
taxlaw-2801	343	27	taxes	taxis	NOUN
taxlaw-2801	343	28	are	be	AUX
taxlaw-2801	343	29	lowest,49	lowest,49	ADJ
taxlaw-2801	343	30	of	of	ADP
taxlaw-2801	343	31	course	course	NOUN
taxlaw-2801	343	32	,	,	PUNCT
taxlaw-2801	343	33	it	it	PRON
taxlaw-2801	343	34	is	be	AUX
taxlaw-2801	343	35	well	well	ADV
taxlaw-2801	343	36	understood	understand	VERB
taxlaw-2801	343	37	that	that	SCONJ
taxlaw-2801	343	38	there	there	PRON
taxlaw-2801	343	39	are	be	VERB
taxlaw-2801	343	40	natural	natural	ADJ
taxlaw-2801	343	41	limits	limit	NOUN
taxlaw-2801	343	42	to	to	ADP
taxlaw-2801	343	43	this	this	DET
taxlaw-2801	343	44	process	process	NOUN
taxlaw-2801	343	45	of	of	ADP
taxlaw-2801	343	46	inefficiency	inefficiency	NOUN
taxlaw-2801	343	47	crowding	crowd	VERB
taxlaw-2801	343	48	out	out	ADP
taxlaw-2801	343	49	inequity	inequity	NOUN
taxlaw-2801	343	50	.	.	PUNCT
taxlaw-2801	344	1	for	for	ADP
taxlaw-2801	344	2	one	one	NUM
taxlaw-2801	344	3	thing	thing	NOUN
taxlaw-2801	344	4	,	,	PUNCT
taxlaw-2801	344	5	some	some	DET
taxlaw-2801	344	6	taxpayers	taxpayer	NOUN
taxlaw-2801	344	7	will	will	AUX
taxlaw-2801	344	8	be	be	AUX
taxlaw-2801	344	9	too	too	ADV
taxlaw-2801	344	10	honest	honest	ADJ
taxlaw-2801	344	11	or	or	CCONJ
taxlaw-2801	344	12	risk	risk	NOUN
taxlaw-2801	344	13	-	-	PUNCT
taxlaw-2801	344	14	averse	averse	ADJ
taxlaw-2801	344	15	to	to	PART
taxlaw-2801	344	16	take	take	VERB
taxlaw-2801	344	17	advantage	advantage	NOUN
taxlaw-2801	344	18	of	of	ADP
taxlaw-2801	344	19	the	the	DET
taxlaw-2801	344	20	potential	potential	ADJ
taxlaw-2801	344	21	noncompliance	noncompliance	NOUN
taxlaw-2801	344	22	subsidy	subsidy	NOUN
taxlaw-2801	344	23	if	if	SCONJ
taxlaw-2801	344	24	they	they	PRON
taxlaw-2801	344	25	would	would	AUX
taxlaw-2801	344	26	only	only	ADV
taxlaw-2801	344	27	switch	switch	VERB
taxlaw-2801	344	28	from	from	ADP
taxlaw-2801	344	29	being	be	AUX
taxlaw-2801	344	30	a	a	DET
taxlaw-2801	344	31	wage	wage	NOUN
taxlaw-2801	344	32	earner	earner	NOUN
taxlaw-2801	344	33	to	to	ADP
taxlaw-2801	344	34	being	be	AUX
taxlaw-2801	344	35	a	a	DET
taxlaw-2801	344	36	small	small	ADJ
taxlaw-2801	344	37	business	business	NOUN
taxlaw-2801	344	38	owner	owner	NOUN
taxlaw-2801	344	39	.	.	PUNCT
taxlaw-2801	345	1	in	in	ADP
taxlaw-2801	345	2	addition	addition	NOUN
taxlaw-2801	345	3	,	,	PUNCT
taxlaw-2801	345	4	for	for	ADP
taxlaw-2801	345	5	workers	worker	NOUN
taxlaw-2801	345	6	who	who	PRON
taxlaw-2801	345	7	can	can	AUX
taxlaw-2801	345	8	easily	easily	ADV
taxlaw-2801	345	9	characterize	characterize	VERB
taxlaw-2801	345	10	themselves	themselves	PRON
taxlaw-2801	345	11	as	as	ADP
taxlaw-2801	345	12	either	either	CCONJ
taxlaw-2801	345	13	employees	employee	NOUN
taxlaw-2801	345	14	or	or	CCONJ
taxlaw-2801	345	15	independent	independent	ADJ
taxlaw-2801	345	16	contractors	contractor	NOUN
taxlaw-2801	345	17	,	,	PUNCT
taxlaw-2801	345	18	it	it	PRON
taxlaw-2801	345	19	is	be	AUX
taxlaw-2801	345	20	not	not	PART
taxlaw-2801	345	21	clear	clear	ADJ
taxlaw-2801	345	22	that	that	SCONJ
taxlaw-2801	345	23	such	such	DET
taxlaw-2801	345	24	a	a	DET
taxlaw-2801	345	25	shift	shift	NOUN
taxlaw-2801	345	26	would	would	AUX
taxlaw-2801	345	27	affect	affect	VERB
taxlaw-2801	345	28	pre	pre	ADJ
taxlaw-2801	345	29	-	-	ADJ
taxlaw-2801	345	30	tax	tax	ADJ
taxlaw-2801	345	31	prices	price	NOUN
taxlaw-2801	345	32	in	in	ADP
taxlaw-2801	345	33	those	those	DET
taxlaw-2801	345	34	sectors	sector	NOUN
taxlaw-2801	345	35	.	.	PUNCT
taxlaw-2801	346	1	and	and	CCONJ
taxlaw-2801	346	2	if	if	SCONJ
taxlaw-2801	346	3	that	that	PRON
taxlaw-2801	346	4	is	be	AUX
taxlaw-2801	346	5	the	the	DET
taxlaw-2801	346	6	case	case	NOUN
taxlaw-2801	346	7	,	,	PUNCT
taxlaw-2801	346	8	we	we	PRON
taxlaw-2801	346	9	would	would	AUX
taxlaw-2801	346	10	be	be	AUX
taxlaw-2801	346	11	left	leave	VERB
taxlaw-2801	346	12	with	with	ADP
taxlaw-2801	346	13	the	the	DET
taxlaw-2801	346	14	massive	massive	ADJ
taxlaw-2801	346	15	inequity	inequity	NOUN
taxlaw-2801	346	16	as	as	ADP
taxlaw-2801	346	17	between	between	ADP
taxlaw-2801	346	18	compliant	compliant	ADJ
taxlaw-2801	346	19	taxpayers	taxpayer	NOUN
taxlaw-2801	346	20	(	(	PUNCT
taxlaw-2801	346	21	either	either	CCONJ
taxlaw-2801	346	22	wage	wage	NOUN
taxlaw-2801	346	23	earners	earner	NOUN
taxlaw-2801	346	24	or	or	CCONJ
taxlaw-2801	346	25	honest	honest	ADJ
taxlaw-2801	346	26	smbs	smb	NOUN
taxlaw-2801	346	27	)	)	PUNCT
taxlaw-2801	346	28	and	and	CCONJ
taxlaw-2801	346	29	the	the	DET
taxlaw-2801	346	30	dishonest	dishonest	ADJ
taxlaw-2801	346	31	smbs	smb	NOUN
taxlaw-2801	346	32	.	.	PUNCT
taxlaw-2801	347	1	which	which	PRON
taxlaw-2801	347	2	in	in	ADP
taxlaw-2801	347	3	some	some	DET
taxlaw-2801	347	4	cases	case	NOUN
taxlaw-2801	347	5	will	will	AUX
taxlaw-2801	347	6	affect	affect	VERB
taxlaw-2801	347	7	supply	supply	NOUN
taxlaw-2801	347	8	and	and	CCONJ
taxlaw-2801	347	9	pre	pre	ADJ
taxlaw-2801	347	10	-	-	ADJ
taxlaw-2801	347	11	tax	tax	ADJ
taxlaw-2801	347	12	prices	price	NOUN
taxlaw-2801	347	13	in	in	ADP
taxlaw-2801	347	14	the	the	DET
taxlaw-2801	347	15	usual	usual	ADJ
taxlaw-2801	347	16	way	way	NOUN
taxlaw-2801	347	17	:	:	PUNCT
taxlaw-2801	347	18	that	that	PRON
taxlaw-2801	347	19	is	be	AUX
taxlaw-2801	347	20	,	,	PUNCT
taxlaw-2801	347	21	parties	party	NOUN
taxlaw-2801	347	22	in	in	ADP
taxlaw-2801	347	23	those	those	DET
taxlaw-2801	347	24	sectors	sector	NOUN
taxlaw-2801	347	25	will	will	AUX
taxlaw-2801	347	26	receive	receive	VERB
taxlaw-2801	347	27	lower	low	ADJ
taxlaw-2801	347	28	pre	pre	ADJ
taxlaw-2801	347	29	-	-	ADJ
taxlaw-2801	347	30	tax	tax	ADJ
taxlaw-2801	347	31	profits	profit	NOUN
taxlaw-2801	347	32	than	than	SCONJ
taxlaw-2801	347	33	can	can	AUX
taxlaw-2801	347	34	be	be	AUX
taxlaw-2801	347	35	found	find	VERB
taxlaw-2801	347	36	in	in	ADP
taxlaw-2801	347	37	the	the	DET
taxlaw-2801	347	38	non	non	ADJ
taxlaw-2801	347	39	-	-	ADJ
taxlaw-2801	347	40	tax	tax	NOUN
taxlaw-2801	347	41	-	-	PUNCT
taxlaw-2801	347	42	favored	favor	VERB
taxlaw-2801	347	43	sectors	sector	NOUN
taxlaw-2801	347	44	,	,	PUNCT
taxlaw-2801	347	45	a	a	DET
taxlaw-2801	347	46	change	change	NOUN
taxlaw-2801	347	47	that	that	PRON
taxlaw-2801	347	48	will	will	AUX
taxlaw-2801	347	49	undercut	undercut	VERB
taxlaw-2801	347	50	the	the	DET
taxlaw-2801	347	51	unfairness	unfairness	ADJ
taxlaw-2801	347	52	inherent	inherent	ADJ
taxlaw-2801	347	53	in	in	ADP
taxlaw-2801	347	54	the	the	DET
taxlaw-2801	347	55	post	post	ADJ
taxlaw-2801	347	56	-	-	ADJ
taxlaw-2801	347	57	tax	tax	ADJ
taxlaw-2801	347	58	differences	difference	NOUN
taxlaw-2801	347	59	in	in	ADP
taxlaw-2801	347	60	return	return	NOUN
taxlaw-2801	347	61	.	.	PUNCT
taxlaw-2801	348	1	what	what	PRON
taxlaw-2801	348	2	this	this	PRON
taxlaw-2801	348	3	means	mean	VERB
taxlaw-2801	348	4	,	,	PUNCT
taxlaw-2801	348	5	however	however	ADV
taxlaw-2801	348	6	,	,	PUNCT
taxlaw-2801	348	7	is	be	AUX
taxlaw-2801	348	8	that	that	SCONJ
taxlaw-2801	348	9	,	,	PUNCT
taxlaw-2801	348	10	unless	unless	SCONJ
taxlaw-2801	348	11	one	one	PRON
taxlaw-2801	348	12	can	can	AUX
taxlaw-2801	348	13	argue	argue	VERB
taxlaw-2801	348	14	that	that	SCONJ
taxlaw-2801	348	15	smbs	smb	NOUN
taxlaw-2801	348	16	produce	produce	VERB
taxlaw-2801	348	17	some	some	DET
taxlaw-2801	348	18	sort	sort	NOUN
taxlaw-2801	348	19	of	of	ADP
taxlaw-2801	348	20	beneficial	beneficial	ADJ
taxlaw-2801	348	21	externality	externality	NOUN
taxlaw-2801	348	22	to	to	ADP
taxlaw-2801	348	23	the	the	DET
taxlaw-2801	348	24	economy	economy	NOUN
taxlaw-2801	348	25	(	(	PUNCT
taxlaw-2801	348	26	more	more	ADJ
taxlaw-2801	348	27	on	on	ADP
taxlaw-2801	348	28	this	this	DET
taxlaw-2801	348	29	argument	argument	NOUN
taxlaw-2801	348	30	below	below	ADV
taxlaw-2801	348	31	)	)	PUNCT
taxlaw-2801	348	32	,	,	PUNCT
taxlaw-2801	348	33	there	there	PRON
taxlaw-2801	348	34	would	would	AUX
taxlaw-2801	348	35	be	be	AUX
taxlaw-2801	348	36	too	too	ADV
taxlaw-2801	348	37	many	many	ADJ
taxlaw-2801	348	38	resources	resource	NOUN
taxlaw-2801	348	39	being	be	AUX
taxlaw-2801	348	40	devoted	devote	VERB
taxlaw-2801	348	41	to	to	ADP
taxlaw-2801	348	42	these	these	DET
taxlaw-2801	348	43	areas	area	NOUN
taxlaw-2801	348	44	of	of	ADP
taxlaw-2801	348	45	the	the	DET
taxlaw-2801	348	46	economy	economy	NOUN
taxlaw-2801	348	47	or	or	CCONJ
taxlaw-2801	348	48	forms	form	NOUN
taxlaw-2801	348	49	of	of	ADP
taxlaw-2801	348	50	organization	organization	NOUN
taxlaw-2801	348	51	in	in	ADP
taxlaw-2801	348	52	this	this	DET
taxlaw-2801	348	53	picture	picture	NOUN
taxlaw-2801	348	54	.	.	PUNCT
taxlaw-2801	349	1	this	this	DET
taxlaw-2801	349	2	whole	whole	ADJ
taxlaw-2801	349	3	fairness	fairness	NOUN
taxlaw-2801	349	4	/	/	SYM
taxlaw-2801	349	5	efficiency	efficiency	NOUN
taxlaw-2801	349	6	argument	argument	NOUN
taxlaw-2801	349	7	can	can	AUX
taxlaw-2801	349	8	be	be	AUX
taxlaw-2801	349	9	put	put	VERB
taxlaw-2801	349	10	in	in	ADP
taxlaw-2801	349	11	terms	term	NOUN
taxlaw-2801	349	12	of	of	ADP
taxlaw-2801	349	13	the	the	DET
taxlaw-2801	349	14	public	public	ADJ
taxlaw-2801	349	15	finance	finance	NOUN
taxlaw-2801	349	16	economists	economist	NOUN
taxlaw-2801	349	17	’	’	PART
taxlaw-2801	349	18	preferred	preferred	ADJ
taxlaw-2801	349	19	framework	framework	NOUN
taxlaw-2801	349	20	for	for	ADP
taxlaw-2801	349	21	evaluating	evaluate	VERB
taxlaw-2801	349	22	incremental	incremental	ADJ
taxlaw-2801	349	23	tax	tax	NOUN
taxlaw-2801	349	24	policy	policy	NOUN
taxlaw-2801	349	25	changes	change	NOUN
taxlaw-2801	349	26	–	–	PUNCT
taxlaw-2801	349	27	the	the	DET
taxlaw-2801	349	28	so	so	ADV
taxlaw-2801	349	29	-	-	PUNCT
taxlaw-2801	349	30	called	call	VERB
taxlaw-2801	349	31	marginal	marginal	ADJ
taxlaw-2801	349	32	cost	cost	NOUN
taxlaw-2801	349	33	of	of	ADP
taxlaw-2801	349	34	funds	fund	NOUN
taxlaw-2801	349	35	(	(	PUNCT
taxlaw-2801	349	36	mcf	mcf	NOUN
taxlaw-2801	349	37	)	)	PUNCT
taxlaw-2801	349	38	.	.	PUNCT
taxlaw-2801	350	1	the	the	DET
taxlaw-2801	350	2	basic	basic	ADJ
taxlaw-2801	350	3	idea	idea	NOUN
taxlaw-2801	350	4	of	of	ADP
taxlaw-2801	350	5	mcf	mcf	NOUN
taxlaw-2801	350	6	is	be	AUX
taxlaw-2801	350	7	simple	simple	ADJ
taxlaw-2801	350	8	:	:	PUNCT
taxlaw-2801	350	9	assuming	assume	VERB
taxlaw-2801	350	10	the	the	DET
taxlaw-2801	350	11	need	need	NOUN
taxlaw-2801	350	12	to	to	PART
taxlaw-2801	350	13	raise	raise	VERB
taxlaw-2801	350	14	an	an	DET
taxlaw-2801	350	15	additional	additional	ADJ
taxlaw-2801	350	16	$	$	SYM
taxlaw-2801	350	17	1	1	NUM
taxlaw-2801	350	18	in	in	ADP
taxlaw-2801	350	19	taxes	taxis	NOUN
taxlaw-2801	350	20	,	,	PUNCT
taxlaw-2801	350	21	policymakers	policymaker	NOUN
taxlaw-2801	350	22	should	should	AUX
taxlaw-2801	350	23	identify	identify	VERB
taxlaw-2801	350	24	the	the	DET
taxlaw-2801	350	25	marginal	marginal	ADJ
taxlaw-2801	350	26	social	social	ADJ
taxlaw-2801	350	27	cost	cost	NOUN
taxlaw-2801	350	28	of	of	ADP
taxlaw-2801	350	29	raising	raise	VERB
taxlaw-2801	350	30	that	that	SCONJ
taxlaw-2801	350	31	$	$	SYM
taxlaw-2801	350	32	1	1	NUM
taxlaw-2801	350	33	through	through	ADP
taxlaw-2801	350	34	marginal	marginal	ADJ
taxlaw-2801	350	35	changes	change	NOUN
taxlaw-2801	350	36	in	in	ADP
taxlaw-2801	350	37	alternative	alternative	ADJ
taxlaw-2801	350	38	tax	tax	NOUN
taxlaw-2801	350	39	instruments	instrument	NOUN
taxlaw-2801	350	40	.	.	PUNCT
taxlaw-2801	351	1	and	and	CCONJ
taxlaw-2801	351	2	then	then	ADV
taxlaw-2801	351	3	they	they	PRON
taxlaw-2801	351	4	should	should	AUX
taxlaw-2801	351	5	choose	choose	VERB
taxlaw-2801	351	6	the	the	DET
taxlaw-2801	351	7	one	one	NOUN
taxlaw-2801	351	8	that	that	PRON
taxlaw-2801	351	9	has	have	VERB
taxlaw-2801	351	10	the	the	DET
taxlaw-2801	351	11	lowest	low	ADJ
taxlaw-2801	351	12	mcf.50	mcf.50	NOUN
taxlaw-2801	351	13	mcf	mcf	NOUN
taxlaw-2801	351	14	analysis	analysis	NOUN
taxlaw-2801	351	15	takes	take	VERB
taxlaw-2801	351	16	into	into	ADP
taxlaw-2801	351	17	account	account	NOUN
taxlaw-2801	351	18	both	both	DET
taxlaw-2801	351	19	efficiency	efficiency	NOUN
taxlaw-2801	351	20	costs	cost	NOUN
taxlaw-2801	351	21	(	(	PUNCT
taxlaw-2801	351	22	referred	refer	VERB
taxlaw-2801	351	23	to	to	ADP
taxlaw-2801	351	24	as	as	ADP
taxlaw-2801	351	25	the	the	DET
taxlaw-2801	351	26	marginal	marginal	ADJ
taxlaw-2801	351	27	efficiency	efficiency	NOUN
taxlaw-2801	351	28	cost	cost	NOUN
taxlaw-2801	351	29	of	of	ADP
taxlaw-2801	351	30	funds	fund	NOUN
taxlaw-2801	351	31	,	,	PUNCT
taxlaw-2801	351	32	or	or	CCONJ
taxlaw-2801	351	33	mecf	mecf	NOUN
taxlaw-2801	351	34	)	)	PUNCT
taxlaw-2801	351	35	and	and	CCONJ
taxlaw-2801	351	36	distributional	distributional	ADJ
taxlaw-2801	351	37	consequences	consequence	NOUN
taxlaw-2801	351	38	(	(	PUNCT
taxlaw-2801	351	39	sometimes	sometimes	ADV
taxlaw-2801	351	40	denoted	denote	VERB
taxlaw-2801	351	41	dc).51	dc).51	NOUN
taxlaw-2801	351	42	to	to	PART
taxlaw-2801	351	43	see	see	VERB
taxlaw-2801	351	44	how	how	SCONJ
taxlaw-2801	351	45	this	this	DET
taxlaw-2801	351	46	works	work	NOUN
taxlaw-2801	351	47	,	,	PUNCT
taxlaw-2801	351	48	consider	consider	VERB
taxlaw-2801	351	49	how	how	SCONJ
taxlaw-2801	351	50	we	we	PRON
taxlaw-2801	351	51	might	might	AUX
taxlaw-2801	351	52	compare	compare	VERB
taxlaw-2801	351	53	the	the	DET
taxlaw-2801	351	54	mcf	mcf	NOUN
taxlaw-2801	351	55	of	of	ADP
taxlaw-2801	351	56	two	two	NUM
taxlaw-2801	351	57	different	different	ADJ
taxlaw-2801	351	58	responses	response	NOUN
taxlaw-2801	351	59	to	to	ADP
taxlaw-2801	351	60	a	a	DET
taxlaw-2801	351	61	$	$	SYM
taxlaw-2801	351	62	1	1	NUM
taxlaw-2801	351	63	loss	loss	NOUN
taxlaw-2801	351	64	of	of	ADP
taxlaw-2801	351	65	revenue	revenue	NOUN
taxlaw-2801	351	66	due	due	ADP
taxlaw-2801	351	67	to	to	ADP
taxlaw-2801	351	68	taxpayer	taxpayer	NOUN
taxlaw-2801	351	69	noncompliance	noncompliance	NOUN
taxlaw-2801	351	70	.	.	PUNCT
taxlaw-2801	352	1	one	one	NUM
taxlaw-2801	352	2	policy	policy	NOUN
taxlaw-2801	352	3	response	response	NOUN
taxlaw-2801	352	4	would	would	AUX
taxlaw-2801	352	5	be	be	AUX
taxlaw-2801	352	6	to	to	PART
taxlaw-2801	352	7	increase	increase	VERB
taxlaw-2801	352	8	the	the	DET
taxlaw-2801	352	9	frequency	frequency	NOUN
taxlaw-2801	352	10	and	and	CCONJ
taxlaw-2801	352	11	thoroughness	thoroughness	NOUN
taxlaw-2801	352	12	of	of	ADP
taxlaw-2801	352	13	audits	audits	NOUN
taxlaw-2801	352	14	.	.	PUNCT
taxlaw-2801	353	1	the	the	DET
taxlaw-2801	353	2	other	other	ADJ
taxlaw-2801	353	3	would	would	AUX
taxlaw-2801	353	4	simply	simply	ADV
taxlaw-2801	353	5	be	be	AUX
taxlaw-2801	353	6	to	to	PART
taxlaw-2801	353	7	replace	replace	VERB
taxlaw-2801	353	8	the	the	DET
taxlaw-2801	353	9	lost	lost	ADJ
taxlaw-2801	353	10	revenue	revenue	NOUN
taxlaw-2801	353	11	with	with	ADP
taxlaw-2801	353	12	a	a	DET
taxlaw-2801	353	13	rate	rate	NOUN
taxlaw-2801	353	14	increase	increase	NOUN
taxlaw-2801	353	15	.	.	PUNCT
taxlaw-2801	354	1	raising	raise	VERB
taxlaw-2801	354	2	rates	rate	NOUN
taxlaw-2801	354	3	would	would	AUX
taxlaw-2801	354	4	be	be	AUX
taxlaw-2801	354	5	inexpensive	inexpensive	ADJ
taxlaw-2801	354	6	(	(	PUNCT
taxlaw-2801	354	7	relative	relative	ADJ
taxlaw-2801	354	8	to	to	ADP
taxlaw-2801	354	9	increased	increase	VERB
taxlaw-2801	354	10	/	/	SYM
taxlaw-2801	354	11	enhanced	enhance	VERB
taxlaw-2801	354	12	audits	audits	NOUN
taxlaw-2801	354	13	)	)	PUNCT
taxlaw-2801	354	14	in	in	ADP
taxlaw-2801	354	15	terms	term	NOUN
taxlaw-2801	354	16	of	of	ADP
taxlaw-2801	354	17	additional	additional	ADJ
taxlaw-2801	354	18	administrative	administrative	ADJ
taxlaw-2801	354	19	costs	cost	NOUN
taxlaw-2801	354	20	,	,	PUNCT
taxlaw-2801	354	21	but	but	CCONJ
taxlaw-2801	354	22	it	it	PRON
taxlaw-2801	354	23	would	would	AUX
taxlaw-2801	354	24	increase	increase	VERB
taxlaw-2801	354	25	the	the	DET
taxlaw-2801	354	26	“	"	PUNCT
taxlaw-2801	354	27	leakage	leakage	NOUN
taxlaw-2801	354	28	”	"	PUNCT
taxlaw-2801	354	29	of	of	ADP
taxlaw-2801	354	30	revenue	revenue	NOUN
taxlaw-2801	354	31	due	due	ADP
taxlaw-2801	354	32	to	to	ADP
taxlaw-2801	354	33	the	the	DET
taxlaw-2801	354	34	distorting	distorting	ADJ
taxlaw-2801	354	35	effect	effect	NOUN
taxlaw-2801	354	36	of	of	ADP
taxlaw-2801	354	37	higher	high	ADJ
taxlaw-2801	354	38	marginal	marginal	ADJ
taxlaw-2801	354	39	tax	tax	NOUN
taxlaw-2801	354	40	rates.52	rates.52	NOUN
taxlaw-2801	354	41	49	49	NUM
taxlaw-2801	354	42	arachi	arachi	NOUN
taxlaw-2801	354	43	&	&	CCONJ
taxlaw-2801	354	44	santoro	santoro	PROPN
taxlaw-2801	354	45	,	,	PUNCT
taxlaw-2801	354	46	supra	supra	PROPN
taxlaw-2801	354	47	note	note	PROPN
taxlaw-2801	354	48	40	40	NUM
taxlaw-2801	354	49	,	,	PUNCT
taxlaw-2801	354	50	at	at	ADP
taxlaw-2801	354	51	228	228	NUM
taxlaw-2801	354	52	(	(	PUNCT
taxlaw-2801	354	53	citing	cite	VERB
taxlaw-2801	354	54	simon	simon	PROPN
taxlaw-2801	354	55	c.	c.	PROPN
taxlaw-2801	354	56	parker	parker	PROPN
taxlaw-2801	354	57	,	,	PUNCT
taxlaw-2801	354	58	does	do	AUX
taxlaw-2801	354	59	tax	tax	NOUN
taxlaw-2801	354	60	evasion	evasion	NOUN
taxlaw-2801	354	61	affect	affect	VERB
taxlaw-2801	354	62	occupational	occupational	ADJ
taxlaw-2801	354	63	choice	choice	NOUN
taxlaw-2801	354	64	?	?	PUNCT
taxlaw-2801	354	65	,	,	PUNCT
taxlaw-2801	354	66	65	65	NUM
taxlaw-2801	354	67	oxford	oxford	PROPN
taxlaw-2801	354	68	bull	bull	PROPN
taxlaw-2801	354	69	.	.	PUNCT
taxlaw-2801	355	1	econ	econ	PROPN
taxlaw-2801	355	2	.	.	PUNCT
taxlaw-2801	355	3	&	&	CCONJ
taxlaw-2801	355	4	stat	stat	PROPN
taxlaw-2801	355	5	.	.	PUNCT
taxlaw-2801	356	1	379	379	NUM
taxlaw-2801	356	2	(	(	PUNCT
taxlaw-2801	356	3	2003	2003	NUM
taxlaw-2801	356	4	)	)	PUNCT
taxlaw-2801	356	5	)	)	PUNCT
taxlaw-2801	356	6	,	,	PUNCT
taxlaw-2801	356	7	show	show	VERB
taxlaw-2801	356	8	that	that	SCONJ
taxlaw-2801	356	9	“	"	PUNCT
taxlaw-2801	356	10	when	when	SCONJ
taxlaw-2801	356	11	workers	worker	NOUN
taxlaw-2801	356	12	can	can	AUX
taxlaw-2801	356	13	switch	switch	VERB
taxlaw-2801	356	14	freely	freely	ADV
taxlaw-2801	356	15	between	between	ADP
taxlaw-2801	356	16	two	two	NUM
taxlaw-2801	356	17	occupations	occupation	NOUN
taxlaw-2801	356	18	[	[	X
taxlaw-2801	356	19	i.e.	i.e.	X
taxlaw-2801	356	20	wage	wage	NOUN
taxlaw-2801	356	21	earners	earner	NOUN
taxlaw-2801	356	22	and	and	CCONJ
taxlaw-2801	356	23	self	self	NOUN
taxlaw-2801	356	24	-	-	PUNCT
taxlaw-2801	356	25	employment	employment	NOUN
taxlaw-2801	356	26	]	]	PUNCT
taxlaw-2801	356	27	their	their	PRON
taxlaw-2801	356	28	preference	preference	NOUN
taxlaw-2801	356	29	for	for	ADP
taxlaw-2801	356	30	selfemployment	selfemployment	NOUN
taxlaw-2801	356	31	would	would	AUX
taxlaw-2801	356	32	depend	depend	VERB
taxlaw-2801	356	33	on	on	ADP
taxlaw-2801	356	34	the	the	DET
taxlaw-2801	356	35	discretion	discretion	NOUN
taxlaw-2801	356	36	that	that	PRON
taxlaw-2801	356	37	self	self	NOUN
taxlaw-2801	356	38	-	-	PUNCT
taxlaw-2801	356	39	employed	employ	VERB
taxlaw-2801	356	40	workers	worker	NOUN
taxlaw-2801	356	41	have	have	VERB
taxlaw-2801	356	42	in	in	ADP
taxlaw-2801	356	43	declaring	declare	VERB
taxlaw-2801	356	44	their	their	PRON
taxlaw-2801	356	45	incomes	income	NOUN
taxlaw-2801	356	46	as	as	SCONJ
taxlaw-2801	356	47	opposed	oppose	VERB
taxlaw-2801	356	48	to	to	ADP
taxlaw-2801	356	49	the	the	DET
taxlaw-2801	356	50	relative	relative	ADJ
taxlaw-2801	356	51	lack	lack	NOUN
taxlaw-2801	356	52	of	of	ADP
taxlaw-2801	356	53	discretion	discretion	NOUN
taxlaw-2801	356	54	by	by	ADP
taxlaw-2801	356	55	employees	employee	NOUN
taxlaw-2801	356	56	who	who	PRON
taxlaw-2801	356	57	are	be	AUX
taxlaw-2801	356	58	subject	subject	ADJ
taxlaw-2801	356	59	to	to	ADP
taxlaw-2801	356	60	withdrawal	withdrawal	NOUN
taxlaw-2801	356	61	taxes	taxis	NOUN
taxlaw-2801	356	62	and	and	CCONJ
taxlaw-2801	356	63	third	third	ADJ
taxlaw-2801	356	64	party	party	NOUN
taxlaw-2801	356	65	reporting	reporting	NOUN
taxlaw-2801	356	66	.	.	PUNCT
taxlaw-2801	356	67	”	"	PUNCT
taxlaw-2801	357	1	also	also	ADV
taxlaw-2801	357	2	,	,	PUNCT
taxlaw-2801	357	3	a	a	DET
taxlaw-2801	357	4	rate	rate	NOUN
taxlaw-2801	357	5	increase	increase	NOUN
taxlaw-2801	357	6	would	would	AUX
taxlaw-2801	357	7	produce	produce	VERB
taxlaw-2801	357	8	a	a	DET
taxlaw-2801	357	9	negative	negative	ADJ
taxlaw-2801	357	10	distributional	distributional	ADJ
taxlaw-2801	357	11	consequence	consequence	NOUN
taxlaw-2801	357	12	,	,	PUNCT
taxlaw-2801	357	13	50	50	NUM
taxlaw-2801	357	14	for	for	ADP
taxlaw-2801	357	15	the	the	DET
taxlaw-2801	357	16	optimal	optimal	ADJ
taxlaw-2801	357	17	policy	policy	NOUN
taxlaw-2801	357	18	,	,	PUNCT
taxlaw-2801	357	19	the	the	DET
taxlaw-2801	357	20	mcf	mcf	NOUN
taxlaw-2801	357	21	for	for	ADP
taxlaw-2801	357	22	all	all	DET
taxlaw-2801	357	23	policy	policy	NOUN
taxlaw-2801	357	24	instruments	instrument	NOUN
taxlaw-2801	357	25	would	would	AUX
taxlaw-2801	357	26	be	be	AUX
taxlaw-2801	357	27	equal	equal	ADJ
taxlaw-2801	357	28	.	.	PUNCT
taxlaw-2801	358	1	in	in	ADP
taxlaw-2801	358	2	the	the	DET
taxlaw-2801	358	3	real	real	ADJ
taxlaw-2801	358	4	world	world	NOUN
taxlaw-2801	358	5	,	,	PUNCT
taxlaw-2801	358	6	the	the	DET
taxlaw-2801	358	7	best	good	ADJ
taxlaw-2801	358	8	that	that	PRON
taxlaw-2801	358	9	can	can	AUX
taxlaw-2801	358	10	probably	probably	ADV
taxlaw-2801	358	11	be	be	AUX
taxlaw-2801	358	12	done	do	VERB
taxlaw-2801	358	13	is	be	AUX
taxlaw-2801	358	14	to	to	PART
taxlaw-2801	358	15	figure	figure	VERB
taxlaw-2801	358	16	out	out	ADP
taxlaw-2801	358	17	which	which	DET
taxlaw-2801	358	18	instrument	instrument	NOUN
taxlaw-2801	358	19	entails	entail	VERB
taxlaw-2801	358	20	the	the	DET
taxlaw-2801	358	21	lowest	low	ADJ
taxlaw-2801	358	22	mcf	mcf	NOUN
taxlaw-2801	358	23	at	at	ADP
taxlaw-2801	358	24	any	any	DET
taxlaw-2801	358	25	given	give	VERB
taxlaw-2801	358	26	point	point	NOUN
taxlaw-2801	358	27	and	and	CCONJ
taxlaw-2801	358	28	,	,	PUNCT
taxlaw-2801	358	29	at	at	ADP
taxlaw-2801	358	30	the	the	DET
taxlaw-2801	358	31	margin	margin	NOUN
taxlaw-2801	358	32	,	,	PUNCT
taxlaw-2801	358	33	use	use	VERB
taxlaw-2801	358	34	that	that	DET
taxlaw-2801	358	35	one	one	NUM
taxlaw-2801	358	36	.	.	PUNCT
taxlaw-2801	359	1	slemrod	slemrod	NOUN
taxlaw-2801	359	2	&	&	CCONJ
taxlaw-2801	359	3	yitzshaki	yitzshaki	NOUN
taxlaw-2801	359	4	,	,	PUNCT
taxlaw-2801	359	5	tax	tax	NOUN
taxlaw-2801	359	6	avoidance	avoidance	NOUN
taxlaw-2801	359	7	,	,	PUNCT
taxlaw-2801	359	8	supra	supra	PROPN
taxlaw-2801	359	9	note	note	NOUN
taxlaw-2801	359	10	14	14	NUM
taxlaw-2801	359	11	.	.	PUNCT
taxlaw-2801	359	12	51	51	NUM
taxlaw-2801	360	1	thus	thus	ADV
taxlaw-2801	360	2	,	,	PUNCT
taxlaw-2801	360	3	the	the	DET
taxlaw-2801	360	4	mcf	mcf	NOUN
taxlaw-2801	360	5	for	for	ADP
taxlaw-2801	360	6	tax	tax	NOUN
taxlaw-2801	360	7	instrument	instrument	NOUN
taxlaw-2801	360	8	i	i	PRON
taxlaw-2801	360	9	can	can	AUX
taxlaw-2801	360	10	be	be	AUX
taxlaw-2801	360	11	written	write	VERB
taxlaw-2801	360	12	as	as	SCONJ
taxlaw-2801	360	13	follows	follow	VERB
taxlaw-2801	360	14	:	:	PUNCT
taxlaw-2801	360	15	mcfi	mcfi	NOUN
taxlaw-2801	360	16	=	=	PRON
taxlaw-2801	360	17	dci	dci	PROPN
taxlaw-2801	360	18	×	×	PROPN
taxlaw-2801	360	19	mecfi	mecfi	NOUN
taxlaw-2801	360	20	,	,	PUNCT
taxlaw-2801	360	21	where	where	SCONJ
taxlaw-2801	360	22	mecfi	mecfi	NOUN
taxlaw-2801	360	23	is	be	AUX
taxlaw-2801	360	24	the	the	DET
taxlaw-2801	360	25	marginal	marginal	ADJ
taxlaw-2801	360	26	efficiency	efficiency	NOUN
taxlaw-2801	360	27	cost	cost	NOUN
taxlaw-2801	360	28	of	of	ADP
taxlaw-2801	360	29	funds	fund	NOUN
taxlaw-2801	360	30	,	,	PUNCT
taxlaw-2801	360	31	and	and	CCONJ
taxlaw-2801	360	32	dc	dc	PROPN
taxlaw-2801	360	33	is	be	AUX
taxlaw-2801	360	34	the	the	DET
taxlaw-2801	360	35	distributional	distributional	ADJ
taxlaw-2801	360	36	component	component	NOUN
taxlaw-2801	360	37	.	.	PUNCT
taxlaw-2801	361	1	52	52	NUM
taxlaw-2801	361	2	the	the	DET
taxlaw-2801	361	3	mecf	mecf	NOUN
taxlaw-2801	361	4	formula	formula	NOUN
taxlaw-2801	361	5	that	that	PRON
taxlaw-2801	361	6	includes	include	VERB
taxlaw-2801	361	7	administrative	administrative	ADJ
taxlaw-2801	361	8	,	,	PUNCT
taxlaw-2801	361	9	compliance	compliance	NOUN
taxlaw-2801	361	10	,	,	PUNCT
taxlaw-2801	361	11	and	and	CCONJ
taxlaw-2801	361	12	excess	excess	ADJ
taxlaw-2801	361	13	burden	burden	NOUN
taxlaw-2801	361	14	is	be	AUX
taxlaw-2801	361	15	mecfi	mecfi	NOUN
taxlaw-2801	361	16	=	=	PUNCT
taxlaw-2801	362	1	[	[	X
taxlaw-2801	362	2	γ(xi	γ(xi	PROPN
taxlaw-2801	362	3	−	−	PROPN
taxlaw-2801	362	4	mri	mri	NOUN
taxlaw-2801	362	5	)	)	PUNCT
taxlaw-2801	363	1	+	+	NUM
taxlaw-2801	363	2	ci	ci	NOUN
taxlaw-2801	363	3	+	+	CCONJ
taxlaw-2801	363	4	mri]/[mri	mri]/[mri	ADJ
taxlaw-2801	363	5	−	−	NOUN
taxlaw-2801	363	6	ai	ai	NOUN
taxlaw-2801	363	7	]	]	X
taxlaw-2801	363	8	,	,	PUNCT
taxlaw-2801	363	9	where	where	SCONJ
taxlaw-2801	363	10	xi	xi	PROPN
taxlaw-2801	363	11	is	be	AUX
taxlaw-2801	363	12	the	the	DET
taxlaw-2801	363	13	amount	amount	NOUN
taxlaw-2801	363	14	of	of	ADP
taxlaw-2801	363	15	tax	tax	NOUN
taxlaw-2801	363	16	that	that	PRON
taxlaw-2801	363	17	would	would	AUX
taxlaw-2801	363	18	be	be	AUX
taxlaw-2801	363	19	collected	collect	VERB
taxlaw-2801	363	20	in	in	ADP
taxlaw-2801	363	21	the	the	DET
taxlaw-2801	363	22	absence	absence	NOUN
taxlaw-2801	363	23	of	of	ADP
taxlaw-2801	363	24	any	any	DET
taxlaw-2801	363	25	change	change	NOUN
taxlaw-2801	363	26	in	in	ADP
taxlaw-2801	363	27	behavior	behavior	NOUN
taxlaw-2801	363	28	,	,	PUNCT
taxlaw-2801	363	29	mri	mri	NOUN
taxlaw-2801	363	30	is	be	AUX
taxlaw-2801	363	31	the	the	DET
taxlaw-2801	363	32	marginal	marginal	ADJ
taxlaw-2801	363	33	revenue	revenue	NOUN
taxlaw-2801	363	34	actually	actually	ADV
taxlaw-2801	363	35	collected	collect	VERB
taxlaw-2801	363	36	(	(	PUNCT
taxlaw-2801	363	37	after	after	ADP
taxlaw-2801	363	38	distortions	distortion	NOUN
taxlaw-2801	363	39	)	)	PUNCT
taxlaw-2801	363	40	,	,	PUNCT
taxlaw-2801	363	41	xi	xi	X
taxlaw-2801	363	42	–	–	PUNCT
taxlaw-2801	363	43	mri	mri	NOUN
taxlaw-2801	363	44	is	be	AUX
taxlaw-2801	363	45	the	the	DET
taxlaw-2801	363	46	“	"	PUNCT
taxlaw-2801	363	47	leakage	leakage	NOUN
taxlaw-2801	363	48	”	"	PUNCT
taxlaw-2801	363	49	due	due	ADP
taxlaw-2801	363	50	to	to	ADP
taxlaw-2801	363	51	the	the	DET
taxlaw-2801	363	52	distortions	distortion	NOUN
taxlaw-2801	363	53	,	,	PUNCT
taxlaw-2801	363	54	γ	γ	X
taxlaw-2801	363	55	is	be	AUX
taxlaw-2801	363	56	the	the	DET
taxlaw-2801	363	57	social	social	ADJ
taxlaw-2801	363	58	value	value	NOUN
taxlaw-2801	363	59	of	of	ADP
taxlaw-2801	363	60	the	the	DET
taxlaw-2801	363	61	utility	utility	NOUN
taxlaw-2801	363	62	the	the	DET
taxlaw-2801	363	63	taxpayer	taxpayer	NOUN
taxlaw-2801	363	64	is	be	AUX
taxlaw-2801	363	65	sacrificing	sacrifice	VERB
taxlaw-2801	363	66	at	at	ADP
taxlaw-2801	363	67	the	the	DET
taxlaw-2801	363	68	margin	margin	NOUN
taxlaw-2801	363	69	in	in	ADP
taxlaw-2801	363	70	2011	2011	NUM
taxlaw-2801	363	71	]	]	PUNCT
taxlaw-2801	363	72	narrowing	narrow	VERB
taxlaw-2801	363	73	the	the	DET
taxlaw-2801	363	74	tax	tax	NOUN
taxlaw-2801	363	75	gap	gap	NOUN
taxlaw-2801	363	76	through	through	ADP
taxlaw-2801	363	77	presumptive	presumptive	ADJ
taxlaw-2801	363	78	taxation	taxation	NOUN
taxlaw-2801	363	79	115	115	NUM
taxlaw-2801	363	80	as	as	SCONJ
taxlaw-2801	363	81	the	the	DET
taxlaw-2801	363	82	horizontal	horizontal	ADJ
taxlaw-2801	363	83	inequity	inequity	NOUN
taxlaw-2801	363	84	between	between	ADP
taxlaw-2801	363	85	compliant	compliant	ADJ
taxlaw-2801	363	86	and	and	CCONJ
taxlaw-2801	363	87	noncompliant	noncompliant	ADJ
taxlaw-2801	363	88	taxpayers	taxpayer	NOUN
taxlaw-2801	363	89	would	would	AUX
taxlaw-2801	363	90	increase	increase	VERB
taxlaw-2801	363	91	.	.	PUNCT
taxlaw-2801	364	1	by	by	ADP
taxlaw-2801	364	2	contrast	contrast	NOUN
taxlaw-2801	364	3	,	,	PUNCT
taxlaw-2801	364	4	spending	spend	VERB
taxlaw-2801	364	5	more	more	ADV
taxlaw-2801	364	6	on	on	ADP
taxlaw-2801	364	7	tax	tax	NOUN
taxlaw-2801	364	8	enforcement	enforcement	NOUN
taxlaw-2801	364	9	(	(	PUNCT
taxlaw-2801	364	10	say	say	INTJ
taxlaw-2801	364	11	,	,	PUNCT
taxlaw-2801	364	12	funding	fund	VERB
taxlaw-2801	364	13	more	more	ADV
taxlaw-2801	364	14	numerous	numerous	ADJ
taxlaw-2801	364	15	and	and	CCONJ
taxlaw-2801	364	16	more	more	ADV
taxlaw-2801	364	17	thorough	thorough	ADJ
taxlaw-2801	364	18	audits	audits	NOUN
taxlaw-2801	364	19	)	)	PUNCT
taxlaw-2801	364	20	would	would	AUX
taxlaw-2801	364	21	dramatically	dramatically	ADV
taxlaw-2801	364	22	increase	increase	VERB
taxlaw-2801	364	23	administrative	administrative	ADJ
taxlaw-2801	364	24	costs	cost	NOUN
taxlaw-2801	364	25	,	,	PUNCT
taxlaw-2801	364	26	which	which	PRON
taxlaw-2801	364	27	in	in	ADP
taxlaw-2801	364	28	turn	turn	NOUN
taxlaw-2801	364	29	would	would	AUX
taxlaw-2801	364	30	increase	increase	VERB
taxlaw-2801	364	31	the	the	DET
taxlaw-2801	364	32	mecf	mecf	NOUN
taxlaw-2801	364	33	of	of	ADP
taxlaw-2801	364	34	that	that	DET
taxlaw-2801	364	35	policy	policy	NOUN
taxlaw-2801	364	36	response	response	NOUN
taxlaw-2801	364	37	.	.	PUNCT
taxlaw-2801	365	1	such	such	DET
taxlaw-2801	365	2	an	an	DET
taxlaw-2801	365	3	approach	approach	NOUN
taxlaw-2801	365	4	would	would	AUX
taxlaw-2801	365	5	have	have	VERB
taxlaw-2801	365	6	ambiguous	ambiguous	ADJ
taxlaw-2801	365	7	effects	effect	NOUN
taxlaw-2801	365	8	on	on	ADP
taxlaw-2801	365	9	the	the	DET
taxlaw-2801	365	10	leakage	leakage	NOUN
taxlaw-2801	365	11	of	of	ADP
taxlaw-2801	365	12	revenue	revenue	NOUN
taxlaw-2801	365	13	,	,	PUNCT
taxlaw-2801	365	14	since	since	SCONJ
taxlaw-2801	365	15	increased	increase	VERB
taxlaw-2801	365	16	/	/	SYM
taxlaw-2801	365	17	enhanced	enhance	VERB
taxlaw-2801	365	18	audits	audits	NOUN
taxlaw-2801	365	19	would	would	AUX
taxlaw-2801	365	20	,	,	PUNCT
taxlaw-2801	365	21	on	on	ADP
taxlaw-2801	365	22	the	the	DET
taxlaw-2801	365	23	one	one	NUM
taxlaw-2801	365	24	hand	hand	NOUN
taxlaw-2801	365	25	,	,	PUNCT
taxlaw-2801	365	26	reduce	reduce	VERB
taxlaw-2801	365	27	evasion	evasion	NOUN
taxlaw-2801	365	28	but	but	CCONJ
taxlaw-2801	365	29	,	,	PUNCT
taxlaw-2801	365	30	on	on	ADP
taxlaw-2801	365	31	the	the	DET
taxlaw-2801	365	32	other	other	ADJ
taxlaw-2801	365	33	hand	hand	NOUN
taxlaw-2801	365	34	,	,	PUNCT
taxlaw-2801	365	35	cause	cause	VERB
taxlaw-2801	365	36	greater	great	ADJ
taxlaw-2801	365	37	substitution	substitution	NOUN
taxlaw-2801	365	38	from	from	ADP
taxlaw-2801	365	39	work	work	NOUN
taxlaw-2801	365	40	to	to	AUX
taxlaw-2801	365	41	leisure.53	leisure.53	NOUN
taxlaw-2801	365	42	spending	spend	VERB
taxlaw-2801	365	43	more	more	ADV
taxlaw-2801	365	44	on	on	ADP
taxlaw-2801	365	45	tax	tax	NOUN
taxlaw-2801	365	46	enforcement	enforcement	NOUN
taxlaw-2801	365	47	,	,	PUNCT
taxlaw-2801	365	48	however	however	ADV
taxlaw-2801	365	49	,	,	PUNCT
taxlaw-2801	365	50	would	would	AUX
taxlaw-2801	365	51	have	have	VERB
taxlaw-2801	365	52	an	an	DET
taxlaw-2801	365	53	unambiguously	unambiguously	ADV
taxlaw-2801	365	54	positive	positive	ADJ
taxlaw-2801	365	55	,	,	PUNCT
taxlaw-2801	365	56	i.e.	i.e.	X
taxlaw-2801	365	57	,	,	PUNCT
taxlaw-2801	365	58	cost	cost	NOUN
taxlaw-2801	365	59	-	-	PUNCT
taxlaw-2801	365	60	reducing	reduce	VERB
taxlaw-2801	365	61	,	,	PUNCT
taxlaw-2801	365	62	effect	effect	NOUN
taxlaw-2801	365	63	on	on	ADP
taxlaw-2801	365	64	the	the	DET
taxlaw-2801	365	65	distributional	distributional	ADJ
taxlaw-2801	365	66	component	component	NOUN
taxlaw-2801	365	67	of	of	ADP
taxlaw-2801	365	68	the	the	DET
taxlaw-2801	365	69	mcf	mcf	NOUN
taxlaw-2801	365	70	.	.	PROPN
taxlaw-2801	366	1	54	54	NUM
taxlaw-2801	366	2	this	this	DET
taxlaw-2801	366	3	last	last	ADJ
taxlaw-2801	366	4	point	point	NOUN
taxlaw-2801	366	5	is	be	AUX
taxlaw-2801	366	6	the	the	DET
taxlaw-2801	366	7	intuition	intuition	NOUN
taxlaw-2801	366	8	mentioned	mention	VERB
taxlaw-2801	366	9	above	above	ADV
taxlaw-2801	366	10	,	,	PUNCT
taxlaw-2801	366	11	which	which	PRON
taxlaw-2801	366	12	can	can	AUX
taxlaw-2801	366	13	be	be	AUX
taxlaw-2801	366	14	restated	restate	VERB
taxlaw-2801	366	15	as	as	SCONJ
taxlaw-2801	366	16	follows	follow	VERB
taxlaw-2801	366	17	:	:	PUNCT
taxlaw-2801	366	18	there	there	PRON
taxlaw-2801	366	19	are	be	VERB
taxlaw-2801	366	20	social	social	ADJ
taxlaw-2801	366	21	welfare	welfare	NOUN
taxlaw-2801	366	22	costs	cost	NOUN
taxlaw-2801	366	23	(	(	PUNCT
taxlaw-2801	366	24	resulting	result	VERB
taxlaw-2801	366	25	from	from	ADP
taxlaw-2801	366	26	socially	socially	ADV
taxlaw-2801	366	27	undesirable	undesirable	ADJ
taxlaw-2801	366	28	inequities	inequity	NOUN
taxlaw-2801	366	29	)	)	PUNCT
taxlaw-2801	366	30	associated	associate	VERB
taxlaw-2801	366	31	with	with	ADP
taxlaw-2801	366	32	requiring	require	VERB
taxlaw-2801	366	33	or	or	CCONJ
taxlaw-2801	366	34	allowing	allow	VERB
taxlaw-2801	366	35	similarly	similarly	ADV
taxlaw-2801	366	36	situated	situate	VERB
taxlaw-2801	366	37	taxpayers	taxpayer	NOUN
taxlaw-2801	366	38	to	to	PART
taxlaw-2801	366	39	pay	pay	VERB
taxlaw-2801	366	40	different	different	ADJ
taxlaw-2801	366	41	amounts	amount	NOUN
taxlaw-2801	366	42	of	of	ADP
taxlaw-2801	366	43	tax	tax	NOUN
taxlaw-2801	366	44	,	,	PUNCT
taxlaw-2801	366	45	and	and	CCONJ
taxlaw-2801	366	46	this	this	PRON
taxlaw-2801	366	47	is	be	AUX
taxlaw-2801	366	48	especially	especially	ADV
taxlaw-2801	366	49	so	so	ADV
taxlaw-2801	366	50	when	when	SCONJ
taxlaw-2801	366	51	the	the	DET
taxlaw-2801	366	52	party	party	NOUN
taxlaw-2801	366	53	paying	pay	VERB
taxlaw-2801	366	54	less	less	ADJ
taxlaw-2801	366	55	is	be	AUX
taxlaw-2801	366	56	doing	do	VERB
taxlaw-2801	366	57	so	so	ADV
taxlaw-2801	366	58	through	through	ADP
taxlaw-2801	366	59	noncompliance	noncompliance	NOUN
taxlaw-2801	366	60	with	with	ADP
taxlaw-2801	366	61	the	the	DET
taxlaw-2801	366	62	rules	rule	NOUN
taxlaw-2801	366	63	.	.	PUNCT
taxlaw-2801	367	1	and	and	CCONJ
taxlaw-2801	367	2	hence	hence	ADV
taxlaw-2801	367	3	there	there	PRON
taxlaw-2801	367	4	is	be	VERB
taxlaw-2801	367	5	social	social	ADJ
taxlaw-2801	367	6	value	value	NOUN
taxlaw-2801	367	7	to	to	ADP
taxlaw-2801	367	8	eliminating	eliminate	VERB
taxlaw-2801	367	9	this	this	DET
taxlaw-2801	367	10	inequity.55	inequity.55	NOUN
taxlaw-2801	367	11	b.	b.	NOUN
taxlaw-2801	367	12	explaining	explain	VERB
taxlaw-2801	367	13	smb	smb	PROPN
taxlaw-2801	367	14	noncompliance	noncompliance	NOUN
taxlaw-2801	367	15	indeed	indeed	ADV
taxlaw-2801	367	16	,	,	PUNCT
taxlaw-2801	367	17	if	if	SCONJ
taxlaw-2801	367	18	society	society	NOUN
taxlaw-2801	367	19	values	value	VERB
taxlaw-2801	367	20	equity	equity	NOUN
taxlaw-2801	367	21	along	along	ADP
taxlaw-2801	367	22	this	this	DET
taxlaw-2801	367	23	particular	particular	ADJ
taxlaw-2801	367	24	dimension	dimension	NOUN
taxlaw-2801	367	25	highly	highly	ADV
taxlaw-2801	367	26	enough	enough	ADV
taxlaw-2801	367	27	(	(	PUNCT
taxlaw-2801	367	28	or	or	CCONJ
taxlaw-2801	367	29	,	,	PUNCT
taxlaw-2801	367	30	put	put	VERB
taxlaw-2801	367	31	the	the	DET
taxlaw-2801	367	32	other	other	ADJ
taxlaw-2801	367	33	way	way	NOUN
taxlaw-2801	367	34	,	,	PUNCT
taxlaw-2801	367	35	if	if	SCONJ
taxlaw-2801	367	36	we	we	PRON
taxlaw-2801	367	37	are	be	AUX
taxlaw-2801	367	38	sufficiently	sufficiently	ADV
taxlaw-2801	367	39	offended	offend	VERB
taxlaw-2801	367	40	by	by	ADP
taxlaw-2801	367	41	the	the	DET
taxlaw-2801	367	42	inequity	inequity	NOUN
taxlaw-2801	367	43	associated	associate	VERB
taxlaw-2801	367	44	with	with	ADP
taxlaw-2801	367	45	non	non	ADJ
taxlaw-2801	367	46	-	-	ADJ
taxlaw-2801	367	47	uniform	uniform	ADJ
taxlaw-2801	367	48	noncompliance	noncompliance	NOUN
taxlaw-2801	367	49	)	)	PUNCT
taxlaw-2801	367	50	,	,	PUNCT
taxlaw-2801	367	51	then	then	ADV
taxlaw-2801	367	52	the	the	DET
taxlaw-2801	367	53	case	case	NOUN
taxlaw-2801	367	54	for	for	ADP
taxlaw-2801	367	55	increasing	increase	VERB
taxlaw-2801	367	56	the	the	DET
taxlaw-2801	367	57	enforcement	enforcement	NOUN
taxlaw-2801	367	58	budget	budget	NOUN
taxlaw-2801	367	59	(	(	PUNCT
taxlaw-2801	367	60	and	and	CCONJ
taxlaw-2801	367	61	perhaps	perhaps	ADV
taxlaw-2801	367	62	reducing	reduce	VERB
taxlaw-2801	367	63	tax	tax	NOUN
taxlaw-2801	367	64	rates	rate	NOUN
taxlaw-2801	367	65	,	,	PUNCT
taxlaw-2801	367	66	keeping	keep	VERB
taxlaw-2801	367	67	overall	overall	ADJ
taxlaw-2801	367	68	tax	tax	NOUN
taxlaw-2801	367	69	revenues	revenue	NOUN
taxlaw-2801	367	70	the	the	DET
taxlaw-2801	367	71	same	same	ADJ
taxlaw-2801	367	72	)	)	PUNCT
taxlaw-2801	367	73	becomes	become	VERB
taxlaw-2801	367	74	stronger	strong	ADJ
taxlaw-2801	367	75	.	.	PUNCT
taxlaw-2801	368	1	the	the	DET
taxlaw-2801	368	2	next	next	ADJ
taxlaw-2801	368	3	question	question	NOUN
taxlaw-2801	368	4	is	be	AUX
taxlaw-2801	368	5	why	why	SCONJ
taxlaw-2801	368	6	so	so	ADV
taxlaw-2801	368	7	many	many	ADJ
taxlaw-2801	368	8	smb	smb	NOUN
taxlaw-2801	368	9	taxpayers	taxpayer	NOUN
taxlaw-2801	368	10	exhibit	exhibit	VERB
taxlaw-2801	368	11	such	such	ADJ
taxlaw-2801	368	12	comparatively	comparatively	ADV
taxlaw-2801	368	13	high	high	ADJ
taxlaw-2801	368	14	rates	rate	NOUN
taxlaw-2801	368	15	of	of	ADP
taxlaw-2801	368	16	noncompliance	noncompliance	NOUN
taxlaw-2801	368	17	.	.	PUNCT
taxlaw-2801	369	1	according	accord	VERB
taxlaw-2801	369	2	to	to	ADP
taxlaw-2801	369	3	standard	standard	ADJ
taxlaw-2801	369	4	deterrence	deterrence	NOUN
taxlaw-2801	369	5	theory	theory	NOUN
taxlaw-2801	369	6	,	,	PUNCT
taxlaw-2801	369	7	this	this	PRON
taxlaw-2801	369	8	is	be	AUX
taxlaw-2801	369	9	no	no	DET
taxlaw-2801	369	10	mystery	mystery	NOUN
taxlaw-2801	369	11	.	.	PUNCT
taxlaw-2801	370	1	on	on	ADP
taxlaw-2801	370	2	this	this	DET
taxlaw-2801	370	3	view	view	NOUN
taxlaw-2801	370	4	,	,	PUNCT
taxlaw-2801	370	5	taxpayers	taxpayer	NOUN
taxlaw-2801	370	6	are	be	AUX
taxlaw-2801	370	7	rational	rational	ADJ
taxlaw-2801	370	8	actors	actor	NOUN
taxlaw-2801	370	9	whose	whose	DET
taxlaw-2801	370	10	decisions	decision	NOUN
taxlaw-2801	370	11	regarding	regard	VERB
taxlaw-2801	370	12	legal	legal	ADJ
taxlaw-2801	370	13	compliance	compliance	NOUN
taxlaw-2801	370	14	depend	depend	VERB
taxlaw-2801	370	15	entirely	entirely	ADV
taxlaw-2801	370	16	on	on	ADP
taxlaw-2801	370	17	the	the	DET
taxlaw-2801	370	18	likelihood	likelihood	NOUN
taxlaw-2801	370	19	and	and	CCONJ
taxlaw-2801	370	20	magnitude	magnitude	NOUN
taxlaw-2801	370	21	of	of	ADP
taxlaw-2801	370	22	formal	formal	ADJ
taxlaw-2801	370	23	legal	legal	ADJ
taxlaw-2801	370	24	penalties	penalty	NOUN
taxlaw-2801	370	25	.	.	PUNCT
taxlaw-2801	371	1	accordingly	accordingly	ADV
taxlaw-2801	371	2	,	,	PUNCT
taxlaw-2801	371	3	the	the	DET
taxlaw-2801	371	4	answer	answer	NOUN
taxlaw-2801	371	5	to	to	ADP
taxlaw-2801	371	6	the	the	DET
taxlaw-2801	371	7	tax	tax	NOUN
taxlaw-2801	371	8	noncompliance	noncompliance	NOUN
taxlaw-2801	371	9	question	question	NOUN
taxlaw-2801	371	10	is	be	AUX
taxlaw-2801	371	11	simple	simple	ADJ
taxlaw-2801	371	12	:	:	PUNCT
taxlaw-2801	371	13	people	people	NOUN
taxlaw-2801	371	14	pay	pay	VERB
taxlaw-2801	371	15	their	their	PRON
taxlaw-2801	371	16	taxes	taxis	NOUN
taxlaw-2801	371	17	to	to	PART
taxlaw-2801	371	18	avoid	avoid	VERB
taxlaw-2801	371	19	being	be	AUX
taxlaw-2801	371	20	punished	punish	VERB
taxlaw-2801	371	21	by	by	ADP
taxlaw-2801	371	22	the	the	DET
taxlaw-2801	371	23	government	government	NOUN
taxlaw-2801	371	24	,	,	PUNCT
taxlaw-2801	371	25	in	in	ADP
taxlaw-2801	371	26	the	the	DET
taxlaw-2801	371	27	form	form	NOUN
taxlaw-2801	371	28	of	of	ADP
taxlaw-2801	371	29	fines	fine	NOUN
taxlaw-2801	371	30	or	or	CCONJ
taxlaw-2801	371	31	imprisonment	imprisonment	NOUN
taxlaw-2801	371	32	;	;	PUNCT
taxlaw-2801	371	33	and	and	CCONJ
taxlaw-2801	371	34	if	if	SCONJ
taxlaw-2801	371	35	that	that	DET
taxlaw-2801	371	36	punishment	punishment	NOUN
taxlaw-2801	371	37	is	be	AUX
taxlaw-2801	371	38	not	not	PART
taxlaw-2801	371	39	sufficiently	sufficiently	ADV
taxlaw-2801	371	40	probable	probable	ADJ
taxlaw-2801	371	41	or	or	CCONJ
taxlaw-2801	371	42	large	large	ADJ
taxlaw-2801	371	43	,	,	PUNCT
taxlaw-2801	371	44	tax	tax	NOUN
taxlaw-2801	371	45	evasion	evasion	NOUN
taxlaw-2801	371	46	will	will	AUX
taxlaw-2801	371	47	be	be	AUX
taxlaw-2801	371	48	the	the	DET
taxlaw-2801	371	49	result.56	result.56	NOUN
taxlaw-2801	371	50	order	order	NOUN
taxlaw-2801	371	51	to	to	PART
taxlaw-2801	371	52	save	save	VERB
taxlaw-2801	371	53	a	a	DET
taxlaw-2801	371	54	dollar	dollar	NOUN
taxlaw-2801	371	55	of	of	ADP
taxlaw-2801	371	56	taxes	taxis	NOUN
taxlaw-2801	371	57	,	,	PUNCT
taxlaw-2801	371	58	ci	ci	PROPN
taxlaw-2801	371	59	is	be	AUX
taxlaw-2801	371	60	the	the	DET
taxlaw-2801	371	61	marginal	marginal	ADJ
taxlaw-2801	371	62	private	private	ADJ
taxlaw-2801	371	63	compliance	compliance	NOUN
taxlaw-2801	371	64	cost	cost	NOUN
taxlaw-2801	371	65	associated	associate	VERB
taxlaw-2801	371	66	with	with	ADP
taxlaw-2801	371	67	the	the	DET
taxlaw-2801	371	68	i	i	PROPN
taxlaw-2801	371	69	instrument	instrument	NOUN
taxlaw-2801	371	70	,	,	PUNCT
taxlaw-2801	371	71	ai	ai	VERB
taxlaw-2801	371	72	is	be	AUX
taxlaw-2801	371	73	the	the	DET
taxlaw-2801	371	74	marginal	marginal	ADJ
taxlaw-2801	371	75	administrative	administrative	ADJ
taxlaw-2801	371	76	cost	cost	NOUN
taxlaw-2801	371	77	,	,	PUNCT
taxlaw-2801	371	78	and	and	CCONJ
taxlaw-2801	371	79	mri	mri	NOUN
taxlaw-2801	371	80	−	−	PROPN
taxlaw-2801	371	81	ai	ai	VERB
taxlaw-2801	371	82	is	be	AUX
taxlaw-2801	371	83	the	the	DET
taxlaw-2801	371	84	net	net	ADJ
taxlaw-2801	371	85	revenue	revenue	NOUN
taxlaw-2801	371	86	collected	collect	VERB
taxlaw-2801	371	87	at	at	ADP
taxlaw-2801	371	88	the	the	DET
taxlaw-2801	371	89	margin	margin	NOUN
taxlaw-2801	371	90	,	,	PUNCT
taxlaw-2801	371	91	after	after	ADP
taxlaw-2801	371	92	the	the	DET
taxlaw-2801	371	93	administrative	administrative	ADJ
taxlaw-2801	371	94	cost	cost	NOUN
taxlaw-2801	371	95	of	of	ADP
taxlaw-2801	371	96	collection	collection	NOUN
taxlaw-2801	371	97	.	.	PUNCT
taxlaw-2801	372	1	slemrod	slemrod	NOUN
taxlaw-2801	372	2	&	&	CCONJ
taxlaw-2801	372	3	yitzhaki	yitzhaki	NOUN
taxlaw-2801	372	4	,	,	PUNCT
taxlaw-2801	372	5	tax	tax	NOUN
taxlaw-2801	372	6	avoidance	avoidance	NOUN
taxlaw-2801	372	7	,	,	PUNCT
taxlaw-2801	372	8	supra	supra	PROPN
taxlaw-2801	372	9	note	note	NOUN
taxlaw-2801	372	10	14	14	NUM
taxlaw-2801	372	11	.	.	PUNCT
taxlaw-2801	373	1	when	when	SCONJ
taxlaw-2801	373	2	taxpayers	taxpayer	NOUN
taxlaw-2801	373	3	are	be	AUX
taxlaw-2801	373	4	deciding	decide	VERB
taxlaw-2801	373	5	whether	whether	SCONJ
taxlaw-2801	373	6	to	to	PART
taxlaw-2801	373	7	understate	understate	VERB
taxlaw-2801	373	8	their	their	PRON
taxlaw-2801	373	9	income	income	NOUN
taxlaw-2801	373	10	or	or	CCONJ
taxlaw-2801	373	11	not	not	PART
taxlaw-2801	373	12	(	(	PUNCT
taxlaw-2801	373	13	or	or	CCONJ
taxlaw-2801	373	14	whether	whether	SCONJ
taxlaw-2801	373	15	or	or	CCONJ
taxlaw-2801	373	16	not	not	PART
taxlaw-2801	373	17	to	to	PART
taxlaw-2801	373	18	file	file	VERB
taxlaw-2801	373	19	a	a	DET
taxlaw-2801	373	20	return	return	NOUN
taxlaw-2801	373	21	)	)	PUNCT
taxlaw-2801	373	22	,	,	PUNCT
taxlaw-2801	373	23	they	they	PRON
taxlaw-2801	373	24	simply	simply	ADV
taxlaw-2801	373	25	compare	compare	VERB
taxlaw-2801	373	26	the	the	DET
taxlaw-2801	373	27	tax	tax	NOUN
taxlaw-2801	373	28	savings	saving	NOUN
taxlaw-2801	373	29	attributable	attributable	ADJ
taxlaw-2801	373	30	to	to	ADP
taxlaw-2801	373	31	53	53	NUM
taxlaw-2801	373	32	if	if	SCONJ
taxlaw-2801	373	33	the	the	DET
taxlaw-2801	373	34	government	government	NOUN
taxlaw-2801	373	35	increases	increase	VERB
taxlaw-2801	373	36	its	its	PRON
taxlaw-2801	373	37	auditing	auditing	NOUN
taxlaw-2801	373	38	efforts	effort	NOUN
taxlaw-2801	373	39	of	of	ADP
taxlaw-2801	373	40	labor	labor	NOUN
taxlaw-2801	373	41	income	income	NOUN
taxlaw-2801	373	42	,	,	PUNCT
taxlaw-2801	373	43	it	it	PRON
taxlaw-2801	373	44	would	would	AUX
taxlaw-2801	373	45	have	have	VERB
taxlaw-2801	373	46	the	the	DET
taxlaw-2801	373	47	effect	effect	NOUN
taxlaw-2801	373	48	,	,	PUNCT
taxlaw-2801	373	49	much	much	ADV
taxlaw-2801	373	50	like	like	ADP
taxlaw-2801	373	51	raising	raise	VERB
taxlaw-2801	373	52	tax	tax	NOUN
taxlaw-2801	373	53	rates	rate	NOUN
taxlaw-2801	373	54	on	on	ADP
taxlaw-2801	373	55	labor	labor	NOUN
taxlaw-2801	373	56	income	income	NOUN
taxlaw-2801	373	57	,	,	PUNCT
taxlaw-2801	373	58	of	of	ADP
taxlaw-2801	373	59	raising	raise	VERB
taxlaw-2801	373	60	the	the	DET
taxlaw-2801	373	61	price	price	NOUN
taxlaw-2801	373	62	to	to	ADP
taxlaw-2801	373	63	taxpayers	taxpayer	NOUN
taxlaw-2801	373	64	of	of	ADP
taxlaw-2801	373	65	producing	produce	VERB
taxlaw-2801	373	66	labor	labor	NOUN
taxlaw-2801	373	67	income	income	NOUN
taxlaw-2801	373	68	(	(	PUNCT
taxlaw-2801	373	69	which	which	PRON
taxlaw-2801	373	70	is	be	AUX
taxlaw-2801	373	71	subject	subject	ADJ
taxlaw-2801	373	72	to	to	ADP
taxlaw-2801	373	73	taxation	taxation	NOUN
taxlaw-2801	373	74	)	)	PUNCT
taxlaw-2801	373	75	relative	relative	ADJ
taxlaw-2801	373	76	to	to	ADP
taxlaw-2801	373	77	the	the	DET
taxlaw-2801	373	78	price	price	NOUN
taxlaw-2801	373	79	of	of	ADP
taxlaw-2801	373	80	producing	produce	VERB
taxlaw-2801	373	81	non	non	ADJ
taxlaw-2801	373	82	-	-	ADJ
taxlaw-2801	373	83	labor	labor	ADJ
taxlaw-2801	373	84	income	income	NOUN
taxlaw-2801	373	85	or	or	CCONJ
taxlaw-2801	373	86	leisure	leisure	NOUN
taxlaw-2801	373	87	(	(	PUNCT
taxlaw-2801	373	88	which	which	PRON
taxlaw-2801	373	89	is	be	AUX
taxlaw-2801	373	90	not	not	PART
taxlaw-2801	373	91	taxed	tax	VERB
taxlaw-2801	373	92	)	)	PUNCT
taxlaw-2801	373	93	.	.	PUNCT
taxlaw-2801	374	1	this	this	DET
taxlaw-2801	374	2	change	change	NOUN
taxlaw-2801	374	3	in	in	ADP
taxlaw-2801	374	4	relative	relative	ADJ
taxlaw-2801	374	5	prices	price	NOUN
taxlaw-2801	374	6	causes	cause	VERB
taxlaw-2801	374	7	substitution	substitution	NOUN
taxlaw-2801	374	8	away	away	ADV
taxlaw-2801	374	9	from	from	ADP
taxlaw-2801	374	10	the	the	DET
taxlaw-2801	374	11	taxed	tax	VERB
taxlaw-2801	374	12	activity	activity	NOUN
taxlaw-2801	374	13	,	,	PUNCT
taxlaw-2801	374	14	which	which	PRON
taxlaw-2801	374	15	is	be	AUX
taxlaw-2801	374	16	generally	generally	ADV
taxlaw-2801	374	17	considered	consider	VERB
taxlaw-2801	374	18	allocatively	allocatively	ADV
taxlaw-2801	374	19	inefficient	inefficient	ADJ
taxlaw-2801	374	20	.	.	PUNCT
taxlaw-2801	375	1	54	54	NUM
taxlaw-2801	375	2	this	this	PRON
taxlaw-2801	375	3	is	be	AUX
taxlaw-2801	375	4	true	true	ADJ
taxlaw-2801	375	5	even	even	ADV
taxlaw-2801	375	6	if	if	SCONJ
taxlaw-2801	375	7	it	it	PRON
taxlaw-2801	375	8	turns	turn	VERB
taxlaw-2801	375	9	out	out	ADP
taxlaw-2801	375	10	that	that	SCONJ
taxlaw-2801	375	11	most	most	ADJ
taxlaw-2801	375	12	non	non	NOUN
taxlaw-2801	375	13	-	-	NOUN
taxlaw-2801	375	14	compliers	complier	NOUN
taxlaw-2801	375	15	have	have	VERB
taxlaw-2801	375	16	relatively	relatively	ADV
taxlaw-2801	375	17	low	low	ADJ
taxlaw-2801	375	18	incomes	income	NOUN
taxlaw-2801	375	19	.	.	PUNCT
taxlaw-2801	376	1	that	that	PRON
taxlaw-2801	376	2	is	be	AUX
taxlaw-2801	376	3	to	to	PART
taxlaw-2801	376	4	say	say	VERB
taxlaw-2801	376	5	,	,	PUNCT
taxlaw-2801	376	6	if	if	SCONJ
taxlaw-2801	376	7	we	we	PRON
taxlaw-2801	376	8	assume	assume	VERB
taxlaw-2801	376	9	that	that	SCONJ
taxlaw-2801	376	10	the	the	DET
taxlaw-2801	376	11	tax	tax	NOUN
taxlaw-2801	376	12	policymakers	policymaker	NOUN
taxlaw-2801	376	13	have	have	AUX
taxlaw-2801	376	14	chosen	choose	VERB
taxlaw-2801	376	15	a	a	DET
taxlaw-2801	376	16	statutory	statutory	ADJ
taxlaw-2801	376	17	tax	tax	NOUN
taxlaw-2801	376	18	rate	rate	NOUN
taxlaw-2801	376	19	that	that	PRON
taxlaw-2801	376	20	achieves	achieve	VERB
taxlaw-2801	376	21	optimal	optimal	ADJ
taxlaw-2801	376	22	distribution	distribution	NOUN
taxlaw-2801	376	23	under	under	ADP
taxlaw-2801	376	24	conditions	condition	NOUN
taxlaw-2801	376	25	of	of	ADP
taxlaw-2801	376	26	full	full	ADJ
taxlaw-2801	376	27	compliance	compliance	NOUN
taxlaw-2801	376	28	,	,	PUNCT
taxlaw-2801	376	29	then	then	ADV
taxlaw-2801	376	30	any	any	DET
taxlaw-2801	376	31	improvement	improvement	NOUN
taxlaw-2801	376	32	in	in	ADP
taxlaw-2801	376	33	compliance	compliance	NOUN
taxlaw-2801	376	34	would	would	AUX
taxlaw-2801	376	35	by	by	ADP
taxlaw-2801	376	36	definition	definition	NOUN
taxlaw-2801	376	37	be	be	AUX
taxlaw-2801	376	38	an	an	DET
taxlaw-2801	376	39	improvement	improvement	NOUN
taxlaw-2801	376	40	in	in	ADP
taxlaw-2801	376	41	the	the	DET
taxlaw-2801	376	42	dc	dc	PROPN
taxlaw-2801	376	43	number	number	NOUN
taxlaw-2801	376	44	in	in	ADP
taxlaw-2801	376	45	the	the	DET
taxlaw-2801	376	46	mcf	mcf	NOUN
taxlaw-2801	376	47	formula	formula	NOUN
taxlaw-2801	376	48	.	.	PUNCT
taxlaw-2801	377	1	put	put	VERB
taxlaw-2801	377	2	differently	differently	ADV
taxlaw-2801	377	3	,	,	PUNCT
taxlaw-2801	377	4	if	if	SCONJ
taxlaw-2801	377	5	the	the	DET
taxlaw-2801	377	6	optimal	optimal	ADJ
taxlaw-2801	377	7	distribution	distribution	NOUN
taxlaw-2801	377	8	of	of	ADP
taxlaw-2801	377	9	tax	tax	NOUN
taxlaw-2801	377	10	burdens	burden	NOUN
taxlaw-2801	377	11	calls	call	VERB
taxlaw-2801	377	12	for	for	SCONJ
taxlaw-2801	377	13	low	low	ADJ
taxlaw-2801	377	14	-	-	PUNCT
taxlaw-2801	377	15	income	income	NOUN
taxlaw-2801	377	16	earners	earner	NOUN
taxlaw-2801	377	17	to	to	PART
taxlaw-2801	377	18	pay	pay	VERB
taxlaw-2801	377	19	some	some	DET
taxlaw-2801	377	20	taxes	taxis	NOUN
taxlaw-2801	377	21	,	,	PUNCT
taxlaw-2801	377	22	then	then	ADV
taxlaw-2801	377	23	social	social	ADJ
taxlaw-2801	377	24	welfare	welfare	NOUN
taxlaw-2801	377	25	is	be	AUX
taxlaw-2801	377	26	enhanced	enhance	VERB
taxlaw-2801	377	27	when	when	SCONJ
taxlaw-2801	377	28	those	those	DET
taxlaw-2801	377	29	taxpayers	taxpayer	NOUN
taxlaw-2801	377	30	actually	actually	ADV
taxlaw-2801	377	31	pay	pay	VERB
taxlaw-2801	377	32	their	their	PRON
taxlaw-2801	377	33	taxes	taxis	NOUN
taxlaw-2801	377	34	–	–	PUNCT
taxlaw-2801	377	35	even	even	ADV
taxlaw-2801	377	36	though	though	SCONJ
taxlaw-2801	377	37	they	they	PRON
taxlaw-2801	377	38	are	be	AUX
taxlaw-2801	377	39	low	low	ADJ
taxlaw-2801	377	40	-	-	PUNCT
taxlaw-2801	377	41	income	income	NOUN
taxlaw-2801	377	42	individuals	individual	NOUN
taxlaw-2801	377	43	.	.	PUNCT
taxlaw-2801	378	1	this	this	PRON
taxlaw-2801	378	2	is	be	AUX
taxlaw-2801	378	3	not	not	PART
taxlaw-2801	378	4	to	to	PART
taxlaw-2801	378	5	say	say	VERB
taxlaw-2801	378	6	,	,	PUNCT
taxlaw-2801	378	7	of	of	ADP
taxlaw-2801	378	8	course	course	NOUN
taxlaw-2801	378	9	,	,	PUNCT
taxlaw-2801	378	10	that	that	SCONJ
taxlaw-2801	378	11	the	the	DET
taxlaw-2801	378	12	improvement	improvement	NOUN
taxlaw-2801	378	13	in	in	ADP
taxlaw-2801	378	14	the	the	DET
taxlaw-2801	378	15	distributional	distributional	ADJ
taxlaw-2801	378	16	component	component	NOUN
taxlaw-2801	378	17	will	will	AUX
taxlaw-2801	378	18	outweigh	outweigh	VERB
taxlaw-2801	378	19	the	the	DET
taxlaw-2801	378	20	costs	cost	NOUN
taxlaw-2801	378	21	of	of	ADP
taxlaw-2801	378	22	enforcement	enforcement	NOUN
taxlaw-2801	378	23	(	(	PUNCT
taxlaw-2801	378	24	or	or	CCONJ
taxlaw-2801	378	25	the	the	DET
taxlaw-2801	378	26	distortion	distortion	NOUN
taxlaw-2801	378	27	in	in	ADP
taxlaw-2801	378	28	behavior	behavior	NOUN
taxlaw-2801	378	29	)	)	PUNCT
taxlaw-2801	378	30	associated	associate	VERB
taxlaw-2801	378	31	with	with	ADP
taxlaw-2801	378	32	the	the	DET
taxlaw-2801	378	33	improved	improved	ADJ
taxlaw-2801	378	34	compliance	compliance	NOUN
taxlaw-2801	378	35	.	.	PUNCT
taxlaw-2801	379	1	indeed	indeed	ADV
taxlaw-2801	379	2	,	,	PUNCT
taxlaw-2801	379	3	that	that	PRON
taxlaw-2801	379	4	is	be	AUX
taxlaw-2801	379	5	one	one	NUM
taxlaw-2801	379	6	of	of	ADP
taxlaw-2801	379	7	the	the	DET
taxlaw-2801	379	8	main	main	ADJ
taxlaw-2801	379	9	implications	implication	NOUN
taxlaw-2801	379	10	of	of	ADP
taxlaw-2801	379	11	the	the	DET
taxlaw-2801	379	12	mcf	mcf	NOUN
taxlaw-2801	379	13	analysis	analysis	NOUN
taxlaw-2801	379	14	.	.	PUNCT
taxlaw-2801	380	1	55	55	NUM
taxlaw-2801	380	2	kaplow	kaplow	NOUN
taxlaw-2801	380	3	,	,	PUNCT
taxlaw-2801	380	4	accuracy	accuracy	NOUN
taxlaw-2801	380	5	,	,	PUNCT
taxlaw-2801	380	6	supra	supra	PROPN
taxlaw-2801	380	7	note	note	NOUN
taxlaw-2801	380	8	13	13	NUM
taxlaw-2801	380	9	.	.	PUNCT
taxlaw-2801	381	1	56	56	NUM
taxlaw-2801	381	2	see	see	NOUN
taxlaw-2801	381	3	,	,	PUNCT
taxlaw-2801	381	4	e.g.	e.g.	ADV
taxlaw-2801	381	5	,	,	PUNCT
taxlaw-2801	381	6	michael	michael	PROPN
taxlaw-2801	381	7	g.	g.	PROPN
taxlaw-2801	381	8	allingham	allingham	PROPN
taxlaw-2801	381	9	&	&	CCONJ
taxlaw-2801	381	10	agnar	agnar	PROPN
taxlaw-2801	381	11	sandmo	sandmo	PROPN
taxlaw-2801	381	12	,	,	PUNCT
taxlaw-2801	381	13	income	income	NOUN
taxlaw-2801	381	14	tax	tax	NOUN
taxlaw-2801	381	15	evasion	evasion	NOUN
taxlaw-2801	381	16	:	:	PUNCT
taxlaw-2801	381	17	a	a	DET
taxlaw-2801	381	18	theoretical	theoretical	ADJ
taxlaw-2801	381	19	analysis	analysis	NOUN
taxlaw-2801	381	20	,	,	PUNCT
taxlaw-2801	381	21	1	1	NUM
taxlaw-2801	381	22	j.	j.	PROPN
taxlaw-2801	381	23	pub	pub	PROPN
taxlaw-2801	381	24	.	.	PUNCT
taxlaw-2801	382	1	econ	econ	PROPN
taxlaw-2801	382	2	.	.	PUNCT
taxlaw-2801	383	1	323	323	NUM
taxlaw-2801	383	2	(	(	PUNCT
taxlaw-2801	383	3	1972	1972	NUM
taxlaw-2801	383	4	)	)	PUNCT
taxlaw-2801	383	5	;	;	PUNCT
taxlaw-2801	383	6	and	and	CCONJ
taxlaw-2801	383	7	shlomo	shlomo	PROPN
taxlaw-2801	383	8	yitzhaki	yitzhaki	NOUN
taxlaw-2801	383	9	,	,	PUNCT
taxlaw-2801	383	10	a	a	DET
taxlaw-2801	383	11	note	note	NOUN
taxlaw-2801	383	12	on	on	ADP
taxlaw-2801	383	13	income	income	NOUN
taxlaw-2801	383	14	tax	tax	NOUN
taxlaw-2801	383	15	evasion	evasion	NOUN
taxlaw-2801	383	16	:	:	PUNCT
taxlaw-2801	383	17	a	a	DET
taxlaw-2801	383	18	theoretical	theoretical	ADJ
taxlaw-2801	383	19	analysis	analysis	NOUN
taxlaw-2801	383	20	,	,	PUNCT
taxlaw-2801	383	21	3	3	NUM
taxlaw-2801	383	22	j.	j.	PROPN
taxlaw-2801	383	23	pub	pub	PROPN
taxlaw-2801	383	24	.	.	PUNCT
taxlaw-2801	384	1	econ	econ	PROPN
taxlaw-2801	384	2	.	.	PUNCT
taxlaw-2801	385	1	201	201	NUM
taxlaw-2801	385	2	(	(	PUNCT
taxlaw-2801	385	3	1974	1974	NUM
taxlaw-2801	385	4	)	)	PUNCT
taxlaw-2801	385	5	.	.	PUNCT
taxlaw-2801	386	1	this	this	DET
taxlaw-2801	386	2	tax	tax	NOUN
taxlaw-2801	386	3	enforcement	enforcement	NOUN
taxlaw-2801	386	4	literature	literature	NOUN
taxlaw-2801	386	5	,	,	PUNCT
taxlaw-2801	386	6	of	of	ADP
taxlaw-2801	386	7	course	course	NOUN
taxlaw-2801	386	8	,	,	PUNCT
taxlaw-2801	386	9	was	be	AUX
taxlaw-2801	386	10	based	base	VERB
taxlaw-2801	386	11	in	in	ADP
taxlaw-2801	386	12	part	part	NOUN
taxlaw-2801	386	13	on	on	ADP
taxlaw-2801	386	14	the	the	DET
taxlaw-2801	386	15	pioneering	pioneer	VERB
taxlaw-2801	386	16	work	work	NOUN
taxlaw-2801	386	17	by	by	ADP
taxlaw-2801	386	18	gary	gary	PROPN
taxlaw-2801	386	19	becker	becker	PROPN
taxlaw-2801	386	20	on	on	ADP
taxlaw-2801	386	21	criminal	criminal	ADJ
taxlaw-2801	386	22	law	law	NOUN
taxlaw-2801	386	23	enforcement	enforcement	NOUN
taxlaw-2801	386	24	.	.	PUNCT
taxlaw-2801	387	1	see	see	VERB
taxlaw-2801	387	2	gary	gary	PROPN
taxlaw-2801	387	3	s.	s.	PROPN
taxlaw-2801	387	4	becker	becker	PROPN
taxlaw-2801	387	5	,	,	PUNCT
taxlaw-2801	387	6	crime	crime	NOUN
taxlaw-2801	387	7	and	and	CCONJ
taxlaw-2801	387	8	punishment	punishment	NOUN
taxlaw-2801	387	9	–	–	PUNCT
taxlaw-2801	387	10	an	an	DET
taxlaw-2801	387	11	economic	economic	ADJ
taxlaw-2801	387	12	approach	approach	NOUN
taxlaw-2801	387	13	,	,	PUNCT
taxlaw-2801	387	14	76	76	NUM
taxlaw-2801	387	15	j.	j.	PROPN
taxlaw-2801	387	16	pol	pol	PROPN
taxlaw-2801	387	17	.	.	PUNCT
taxlaw-2801	388	1	econ	econ	PROPN
taxlaw-2801	388	2	.	.	PUNCT
taxlaw-2801	389	1	169	169	NUM
taxlaw-2801	389	2	(	(	PUNCT
taxlaw-2801	389	3	1968	1968	NUM
taxlaw-2801	389	4	)	)	PUNCT
taxlaw-2801	389	5	.	.	PUNCT
taxlaw-2801	390	1	116	116	NUM
taxlaw-2801	390	2	columbia	columbia	PROPN
taxlaw-2801	390	3	journal	journal	PROPN
taxlaw-2801	390	4	of	of	ADP
taxlaw-2801	390	5	tax	tax	NOUN
taxlaw-2801	390	6	law	law	NOUN
taxlaw-2801	390	7	[	[	X
taxlaw-2801	390	8	vol	vol	NOUN
taxlaw-2801	390	9	.	.	PUNCT
taxlaw-2801	391	1	2:100	2:100	NUM
taxlaw-2801	391	2	evasion	evasion	NOUN
taxlaw-2801	391	3	with	with	ADP
taxlaw-2801	391	4	the	the	DET
taxlaw-2801	391	5	expected	expect	VERB
taxlaw-2801	391	6	costs	cost	NOUN
taxlaw-2801	391	7	of	of	ADP
taxlaw-2801	391	8	the	the	DET
taxlaw-2801	391	9	potential	potential	ADJ
taxlaw-2801	391	10	legal	legal	ADJ
taxlaw-2801	391	11	sanction	sanction	NOUN
taxlaw-2801	391	12	,	,	PUNCT
taxlaw-2801	391	13	which	which	PRON
taxlaw-2801	391	14	is	be	AUX
taxlaw-2801	391	15	the	the	DET
taxlaw-2801	391	16	product	product	NOUN
taxlaw-2801	391	17	of	of	ADP
taxlaw-2801	391	18	the	the	DET
taxlaw-2801	391	19	magnitude	magnitude	NOUN
taxlaw-2801	391	20	of	of	ADP
taxlaw-2801	391	21	the	the	DET
taxlaw-2801	391	22	fine	fine	NOUN
taxlaw-2801	391	23	and	and	CCONJ
taxlaw-2801	391	24	the	the	DET
taxlaw-2801	391	25	probability	probability	NOUN
taxlaw-2801	391	26	of	of	ADP
taxlaw-2801	391	27	detection	detection	NOUN
taxlaw-2801	391	28	.	.	PUNCT
taxlaw-2801	392	1	relative	relative	ADJ
taxlaw-2801	392	2	risk	risk	NOUN
taxlaw-2801	392	3	aversion	aversion	NOUN
taxlaw-2801	392	4	plays	play	VERB
taxlaw-2801	392	5	a	a	DET
taxlaw-2801	392	6	role	role	NOUN
taxlaw-2801	392	7	,	,	PUNCT
taxlaw-2801	392	8	too	too	ADV
taxlaw-2801	392	9	,	,	PUNCT
taxlaw-2801	392	10	as	as	SCONJ
taxlaw-2801	392	11	the	the	DET
taxlaw-2801	392	12	taking	taking	NOUN
taxlaw-2801	392	13	of	of	ADP
taxlaw-2801	392	14	an	an	DET
taxlaw-2801	392	15	aggressive	aggressive	ADJ
taxlaw-2801	392	16	or	or	CCONJ
taxlaw-2801	392	17	clearly	clearly	ADV
taxlaw-2801	392	18	illegal	illegal	ADJ
taxlaw-2801	392	19	tax	tax	NOUN
taxlaw-2801	392	20	position	position	NOUN
taxlaw-2801	392	21	is	be	AUX
taxlaw-2801	392	22	akin	akin	ADJ
taxlaw-2801	392	23	to	to	ADP
taxlaw-2801	392	24	rolling	roll	VERB
taxlaw-2801	392	25	the	the	DET
taxlaw-2801	392	26	dice	dice	NOUN
taxlaw-2801	392	27	;	;	PUNCT
taxlaw-2801	392	28	hence	hence	ADV
taxlaw-2801	392	29	the	the	DET
taxlaw-2801	392	30	phrase	phrase	NOUN
taxlaw-2801	392	31	“	"	PUNCT
taxlaw-2801	392	32	playing	play	VERB
taxlaw-2801	392	33	the	the	DET
taxlaw-2801	392	34	audit	audit	NOUN
taxlaw-2801	392	35	lottery	lottery	NOUN
taxlaw-2801	392	36	.	.	PUNCT
taxlaw-2801	392	37	”	"	PUNCT
taxlaw-2801	393	1	the	the	DET
taxlaw-2801	393	2	more	more	ADV
taxlaw-2801	393	3	averse	averse	ADJ
taxlaw-2801	393	4	one	one	NUM
taxlaw-2801	393	5	is	be	AUX
taxlaw-2801	393	6	to	to	ADP
taxlaw-2801	393	7	this	this	DET
taxlaw-2801	393	8	sort	sort	NOUN
taxlaw-2801	393	9	of	of	ADP
taxlaw-2801	393	10	risk	risk	NOUN
taxlaw-2801	393	11	,	,	PUNCT
taxlaw-2801	393	12	the	the	PRON
taxlaw-2801	393	13	less	less	ADV
taxlaw-2801	393	14	appealing	appealing	ADJ
taxlaw-2801	393	15	the	the	DET
taxlaw-2801	393	16	noncompliance	noncompliance	NOUN
taxlaw-2801	393	17	gamble	gamble	NOUN
taxlaw-2801	393	18	will	will	AUX
taxlaw-2801	393	19	be	be	AUX
taxlaw-2801	393	20	.	.	PUNCT
taxlaw-2801	394	1	on	on	ADP
taxlaw-2801	394	2	this	this	DET
taxlaw-2801	394	3	view	view	NOUN
taxlaw-2801	394	4	,	,	PUNCT
taxlaw-2801	394	5	the	the	DET
taxlaw-2801	394	6	degree	degree	NOUN
taxlaw-2801	394	7	of	of	ADP
taxlaw-2801	394	8	smb	smb	PROPN
taxlaw-2801	394	9	noncompliance	noncompliance	NOUN
taxlaw-2801	394	10	should	should	AUX
taxlaw-2801	394	11	simply	simply	ADV
taxlaw-2801	394	12	be	be	AUX
taxlaw-2801	394	13	a	a	DET
taxlaw-2801	394	14	function	function	NOUN
taxlaw-2801	394	15	of	of	ADP
taxlaw-2801	394	16	the	the	DET
taxlaw-2801	394	17	lack	lack	NOUN
taxlaw-2801	394	18	of	of	ADP
taxlaw-2801	394	19	enforcement	enforcement	NOUN
taxlaw-2801	394	20	.	.	PUNCT
taxlaw-2801	395	1	and	and	CCONJ
taxlaw-2801	395	2	one	one	PRON
taxlaw-2801	395	3	could	could	AUX
taxlaw-2801	395	4	argue	argue	VERB
taxlaw-2801	395	5	that	that	SCONJ
taxlaw-2801	395	6	such	such	DET
taxlaw-2801	395	7	a	a	DET
taxlaw-2801	395	8	conclusion	conclusion	NOUN
taxlaw-2801	395	9	is	be	AUX
taxlaw-2801	395	10	largely	largely	ADV
taxlaw-2801	395	11	consistent	consistent	ADJ
taxlaw-2801	395	12	with	with	ADP
taxlaw-2801	395	13	the	the	DET
taxlaw-2801	395	14	evidence	evidence	NOUN
taxlaw-2801	395	15	.	.	PUNCT
taxlaw-2801	396	1	recall	recall	VERB
taxlaw-2801	396	2	that	that	SCONJ
taxlaw-2801	396	3	the	the	DET
taxlaw-2801	396	4	compliance	compliance	NOUN
taxlaw-2801	396	5	rate	rate	NOUN
taxlaw-2801	396	6	for	for	ADP
taxlaw-2801	396	7	taxes	taxis	NOUN
taxlaw-2801	396	8	on	on	ADP
taxlaw-2801	396	9	wages	wage	NOUN
taxlaw-2801	396	10	,	,	PUNCT
taxlaw-2801	396	11	which	which	PRON
taxlaw-2801	396	12	are	be	AUX
taxlaw-2801	396	13	subject	subject	ADJ
taxlaw-2801	396	14	to	to	ADP
taxlaw-2801	396	15	compulsory	compulsory	ADJ
taxlaw-2801	396	16	withholding	withholding	NOUN
taxlaw-2801	396	17	and	and	CCONJ
taxlaw-2801	396	18	third	third	ADJ
taxlaw-2801	396	19	-	-	PUNCT
taxlaw-2801	396	20	party	party	NOUN
taxlaw-2801	396	21	reporting	reporting	NOUN
taxlaw-2801	396	22	,	,	PUNCT
taxlaw-2801	396	23	is	be	AUX
taxlaw-2801	396	24	trivially	trivially	ADV
taxlaw-2801	396	25	less	less	ADJ
taxlaw-2801	396	26	than	than	ADP
taxlaw-2801	396	27	100	100	NUM
taxlaw-2801	396	28	%	%	NOUN
taxlaw-2801	396	29	.	.	PUNCT
taxlaw-2801	397	1	in	in	ADP
taxlaw-2801	397	2	contrast	contrast	NOUN
taxlaw-2801	397	3	,	,	PUNCT
taxlaw-2801	397	4	the	the	DET
taxlaw-2801	397	5	compliance	compliance	NOUN
taxlaw-2801	397	6	rate	rate	NOUN
taxlaw-2801	397	7	is	be	AUX
taxlaw-2801	397	8	much	much	ADV
taxlaw-2801	397	9	lower	low	ADJ
taxlaw-2801	397	10	when	when	SCONJ
taxlaw-2801	397	11	there	there	PRON
taxlaw-2801	397	12	is	be	VERB
taxlaw-2801	397	13	neither	neither	PRON
taxlaw-2801	397	14	withholding	withholding	NOUN
taxlaw-2801	397	15	nor	nor	CCONJ
taxlaw-2801	397	16	third	third	ADJ
taxlaw-2801	397	17	-	-	PUNCT
taxlaw-2801	397	18	party	party	NOUN
taxlaw-2801	397	19	reporting.57	reporting.57	PROPN
taxlaw-2801	397	20	and	and	CCONJ
taxlaw-2801	397	21	the	the	DET
taxlaw-2801	397	22	best	good	ADJ
taxlaw-2801	397	23	explanation	explanation	NOUN
taxlaw-2801	397	24	for	for	ADP
taxlaw-2801	397	25	the	the	DET
taxlaw-2801	397	26	difference	difference	NOUN
taxlaw-2801	397	27	is	be	AUX
taxlaw-2801	397	28	pure	pure	ADJ
taxlaw-2801	397	29	deterrence	deterrence	NOUN
taxlaw-2801	397	30	theory	theory	NOUN
taxlaw-2801	397	31	.	.	PUNCT
taxlaw-2801	398	1	that	that	PRON
taxlaw-2801	398	2	is	be	AUX
taxlaw-2801	398	3	,	,	PUNCT
taxlaw-2801	398	4	when	when	SCONJ
taxlaw-2801	398	5	there	there	PRON
taxlaw-2801	398	6	is	be	VERB
taxlaw-2801	398	7	third	third	ADJ
taxlaw-2801	398	8	-	-	PUNCT
taxlaw-2801	398	9	party	party	NOUN
taxlaw-2801	398	10	reporting	reporting	NOUN
taxlaw-2801	398	11	of	of	ADP
taxlaw-2801	398	12	payments	payment	NOUN
taxlaw-2801	398	13	made	make	VERB
taxlaw-2801	398	14	to	to	ADP
taxlaw-2801	398	15	taxpayers	taxpayer	NOUN
taxlaw-2801	398	16	,	,	PUNCT
taxlaw-2801	398	17	there	there	PRON
taxlaw-2801	398	18	is	be	VERB
taxlaw-2801	398	19	an	an	DET
taxlaw-2801	398	20	increase	increase	NOUN
taxlaw-2801	398	21	in	in	ADP
taxlaw-2801	398	22	the	the	DET
taxlaw-2801	398	23	probability	probability	NOUN
taxlaw-2801	398	24	that	that	SCONJ
taxlaw-2801	398	25	noncompliance	noncompliance	NOUN
taxlaw-2801	398	26	(	(	PUNCT
taxlaw-2801	398	27	at	at	ADP
taxlaw-2801	398	28	least	least	ADJ
taxlaw-2801	398	29	noncompliance	noncompliance	NOUN
taxlaw-2801	398	30	in	in	ADP
taxlaw-2801	398	31	the	the	DET
taxlaw-2801	398	32	form	form	NOUN
taxlaw-2801	398	33	of	of	ADP
taxlaw-2801	398	34	understated	understate	VERB
taxlaw-2801	398	35	receipts	receipt	NOUN
taxlaw-2801	398	36	)	)	PUNCT
taxlaw-2801	398	37	will	will	AUX
taxlaw-2801	398	38	be	be	AUX
taxlaw-2801	398	39	found	find	VERB
taxlaw-2801	398	40	out	out	ADP
taxlaw-2801	398	41	,	,	PUNCT
taxlaw-2801	398	42	as	as	SCONJ
taxlaw-2801	398	43	the	the	DET
taxlaw-2801	398	44	irs	irs	PROPN
taxlaw-2801	398	45	can	can	AUX
taxlaw-2801	398	46	cross	cross	VERB
taxlaw-2801	398	47	-	-	ADJ
taxlaw-2801	398	48	check	check	ADJ
taxlaw-2801	398	49	information	information	NOUN
taxlaw-2801	398	50	returns	return	NOUN
taxlaw-2801	398	51	submitted	submit	VERB
taxlaw-2801	398	52	by	by	ADP
taxlaw-2801	398	53	the	the	DET
taxlaw-2801	398	54	payers	payer	NOUN
taxlaw-2801	398	55	with	with	ADP
taxlaw-2801	398	56	the	the	DET
taxlaw-2801	398	57	tax	tax	NOUN
taxlaw-2801	398	58	returns	return	NOUN
taxlaw-2801	398	59	of	of	ADP
taxlaw-2801	398	60	the	the	DET
taxlaw-2801	398	61	payees	payee	NOUN
taxlaw-2801	398	62	and	and	CCONJ
taxlaw-2801	398	63	investigate	investigate	VERB
taxlaw-2801	398	64	discrepancies	discrepancy	NOUN
taxlaw-2801	398	65	.	.	PUNCT
taxlaw-2801	399	1	this	this	PRON
taxlaw-2801	399	2	means	mean	VERB
taxlaw-2801	399	3	an	an	DET
taxlaw-2801	399	4	increase	increase	NOUN
taxlaw-2801	399	5	in	in	ADP
taxlaw-2801	399	6	the	the	DET
taxlaw-2801	399	7	expected	expect	VERB
taxlaw-2801	399	8	legal	legal	ADJ
taxlaw-2801	399	9	penalty	penalty	NOUN
taxlaw-2801	399	10	for	for	ADP
taxlaw-2801	399	11	those	those	PRON
taxlaw-2801	399	12	who	who	PRON
taxlaw-2801	399	13	fail	fail	VERB
taxlaw-2801	399	14	to	to	PART
taxlaw-2801	399	15	report	report	VERB
taxlaw-2801	399	16	payments.58	payments.58	VERB
taxlaw-2801	399	17	in	in	ADP
taxlaw-2801	399	18	addition	addition	NOUN
taxlaw-2801	399	19	,	,	PUNCT
taxlaw-2801	399	20	compulsory	compulsory	ADJ
taxlaw-2801	399	21	withholding	withholding	NOUN
taxlaw-2801	399	22	drastically	drastically	ADV
taxlaw-2801	399	23	lowers	lower	VERB
taxlaw-2801	399	24	the	the	DET
taxlaw-2801	399	25	costs	cost	NOUN
taxlaw-2801	399	26	of	of	ADP
taxlaw-2801	399	27	enforcement	enforcement	NOUN
taxlaw-2801	399	28	,	,	PUNCT
taxlaw-2801	399	29	by	by	ADP
taxlaw-2801	399	30	collecting	collect	VERB
taxlaw-2801	399	31	the	the	DET
taxlaw-2801	399	32	tax	tax	NOUN
taxlaw-2801	399	33	dollars	dollar	NOUN
taxlaw-2801	399	34	from	from	ADP
taxlaw-2801	399	35	parties	party	NOUN
taxlaw-2801	399	36	(	(	PUNCT
taxlaw-2801	399	37	for	for	ADP
taxlaw-2801	399	38	example	example	NOUN
taxlaw-2801	399	39	,	,	PUNCT
taxlaw-2801	399	40	large	large	ADJ
taxlaw-2801	399	41	corporate	corporate	ADJ
taxlaw-2801	399	42	remitters	remitter	NOUN
taxlaw-2801	399	43	)	)	PUNCT
taxlaw-2801	399	44	who	who	PRON
taxlaw-2801	399	45	,	,	PUNCT
taxlaw-2801	399	46	because	because	SCONJ
taxlaw-2801	399	47	of	of	ADP
taxlaw-2801	399	48	their	their	PRON
taxlaw-2801	399	49	size	size	NOUN
taxlaw-2801	399	50	,	,	PUNCT
taxlaw-2801	399	51	are	be	AUX
taxlaw-2801	399	52	relatively	relatively	ADV
taxlaw-2801	399	53	easy	easy	ADJ
taxlaw-2801	399	54	enforcement	enforcement	NOUN
taxlaw-2801	399	55	targets	target	NOUN
taxlaw-2801	399	56	for	for	ADP
taxlaw-2801	399	57	the	the	DET
taxlaw-2801	399	58	taxing	tax	VERB
taxlaw-2801	399	59	authority	authority	NOUN
taxlaw-2801	399	60	.	.	PUNCT
taxlaw-2801	400	1	enforcement	enforcement	NOUN
taxlaw-2801	400	2	against	against	ADP
taxlaw-2801	400	3	large	large	ADJ
taxlaw-2801	400	4	corporate	corporate	ADJ
taxlaw-2801	400	5	taxpayers	taxpayer	NOUN
taxlaw-2801	400	6	is	be	AUX
taxlaw-2801	400	7	easier	easy	ADJ
taxlaw-2801	400	8	in	in	ADP
taxlaw-2801	400	9	part	part	NOUN
taxlaw-2801	400	10	because	because	SCONJ
taxlaw-2801	400	11	they	they	PRON
taxlaw-2801	400	12	are	be	AUX
taxlaw-2801	400	13	much	much	ADV
taxlaw-2801	400	14	less	less	ADV
taxlaw-2801	400	15	likely	likely	ADJ
taxlaw-2801	400	16	to	to	PART
taxlaw-2801	400	17	be	be	AUX
taxlaw-2801	400	18	judgment	judgment	NOUN
taxlaw-2801	400	19	proof	proof	NOUN
taxlaw-2801	400	20	than	than	ADP
taxlaw-2801	400	21	the	the	DET
taxlaw-2801	400	22	more	more	ADV
taxlaw-2801	400	23	numerous	numerous	ADJ
taxlaw-2801	400	24	and	and	CCONJ
taxlaw-2801	400	25	much	much	ADV
taxlaw-2801	400	26	smaller	small	ADJ
taxlaw-2801	400	27	individual	individual	ADJ
taxlaw-2801	400	28	payees	payee	NOUN
taxlaw-2801	400	29	.	.	PUNCT
taxlaw-2801	401	1	that	that	PRON
taxlaw-2801	401	2	is	is	ADV
taxlaw-2801	401	3	,	,	PUNCT
taxlaw-2801	401	4	they	they	PRON
taxlaw-2801	401	5	are	be	AUX
taxlaw-2801	401	6	more	more	ADV
taxlaw-2801	401	7	likely	likely	ADJ
taxlaw-2801	401	8	to	to	PART
taxlaw-2801	401	9	be	be	AUX
taxlaw-2801	401	10	able	able	ADJ
taxlaw-2801	401	11	to	to	PART
taxlaw-2801	401	12	pay	pay	VERB
taxlaw-2801	401	13	when	when	SCONJ
taxlaw-2801	401	14	the	the	DET
taxlaw-2801	401	15	tax	tax	NOUN
taxlaw-2801	401	16	bill	bill	NOUN
taxlaw-2801	401	17	comes	come	VERB
taxlaw-2801	401	18	due	due	ADJ
taxlaw-2801	401	19	.	.	PUNCT
taxlaw-2801	402	1	59	59	NUM
taxlaw-2801	402	2	in	in	ADP
taxlaw-2801	402	3	addition	addition	NOUN
taxlaw-2801	402	4	,	,	PUNCT
taxlaw-2801	402	5	there	there	PRON
taxlaw-2801	402	6	are	be	VERB
taxlaw-2801	402	7	economies	economy	NOUN
taxlaw-2801	402	8	of	of	ADP
taxlaw-2801	402	9	scale	scale	NOUN
taxlaw-2801	402	10	in	in	ADP
taxlaw-2801	402	11	tax	tax	NOUN
taxlaw-2801	402	12	enforcement	enforcement	NOUN
taxlaw-2801	402	13	.	.	PUNCT
taxlaw-2801	403	1	that	that	PRON
taxlaw-2801	403	2	is	be	AUX
taxlaw-2801	403	3	,	,	PUNCT
taxlaw-2801	403	4	there	there	PRON
taxlaw-2801	403	5	are	be	VERB
taxlaw-2801	403	6	certain	certain	ADJ
taxlaw-2801	403	7	fixed	fix	VERB
taxlaw-2801	403	8	costs	cost	NOUN
taxlaw-2801	403	9	that	that	PRON
taxlaw-2801	403	10	must	must	AUX
taxlaw-2801	403	11	be	be	AUX
taxlaw-2801	403	12	incurred	incur	VERB
taxlaw-2801	403	13	by	by	ADP
taxlaw-2801	403	14	the	the	DET
taxlaw-2801	403	15	tax	tax	NOUN
taxlaw-2801	403	16	authority	authority	NOUN
taxlaw-2801	403	17	with	with	ADP
taxlaw-2801	403	18	each	each	DET
taxlaw-2801	403	19	audit	audit	NOUN
taxlaw-2801	403	20	conducted	conduct	VERB
taxlaw-2801	403	21	on	on	ADP
taxlaw-2801	403	22	a	a	DET
taxlaw-2801	403	23	given	give	VERB
taxlaw-2801	403	24	taxpayer	taxpayer	NOUN
taxlaw-2801	403	25	(	(	PUNCT
taxlaw-2801	403	26	whether	whether	SCONJ
taxlaw-2801	403	27	it	it	PRON
taxlaw-2801	403	28	is	be	AUX
taxlaw-2801	403	29	an	an	DET
taxlaw-2801	403	30	individual	individual	NOUN
taxlaw-2801	403	31	or	or	CCONJ
taxlaw-2801	403	32	a	a	DET
taxlaw-2801	403	33	corporation	corporation	NOUN
taxlaw-2801	403	34	)	)	PUNCT
taxlaw-2801	403	35	,	,	PUNCT
taxlaw-2801	403	36	which	which	PRON
taxlaw-2801	403	37	cost	cost	NOUN
taxlaw-2801	403	38	can	can	AUX
taxlaw-2801	403	39	be	be	AUX
taxlaw-2801	403	40	more	more	ADV
taxlaw-2801	403	41	economically	economically	ADV
taxlaw-2801	403	42	spread	spread	VERB
taxlaw-2801	403	43	over	over	ADP
taxlaw-2801	403	44	a	a	DET
taxlaw-2801	403	45	larger	large	ADJ
taxlaw-2801	403	46	revenue	revenue	NOUN
taxlaw-2801	403	47	base	base	NOUN
taxlaw-2801	403	48	with	with	ADP
taxlaw-2801	403	49	larger	large	ADJ
taxlaw-2801	403	50	corporate	corporate	ADJ
taxlaw-2801	403	51	taxpayers.60	taxpayers.60	NOUN
taxlaw-2801	403	52	57	57	NUM
taxlaw-2801	403	53	see	see	NOUN
taxlaw-2801	403	54	treasury	treasury	NOUN
taxlaw-2801	403	55	,	,	PUNCT
taxlaw-2801	403	56	supra	supra	PROPN
taxlaw-2801	403	57	note	note	NOUN
taxlaw-2801	403	58	2	2	NUM
taxlaw-2801	403	59	,	,	PUNCT
taxlaw-2801	403	60	at	at	ADP
taxlaw-2801	403	61	15	15	NUM
taxlaw-2801	403	62	.	.	PUNCT
taxlaw-2801	404	1	without	without	SCONJ
taxlaw-2801	404	2	such	such	ADJ
taxlaw-2801	404	3	mechanisms	mechanism	NOUN
taxlaw-2801	404	4	to	to	PART
taxlaw-2801	404	5	improve	improve	VERB
taxlaw-2801	404	6	the	the	DET
taxlaw-2801	404	7	likelihood	likelihood	NOUN
taxlaw-2801	404	8	of	of	ADP
taxlaw-2801	404	9	detection	detection	NOUN
taxlaw-2801	404	10	without	without	ADP
taxlaw-2801	404	11	the	the	DET
taxlaw-2801	404	12	necessity	necessity	NOUN
taxlaw-2801	404	13	of	of	ADP
taxlaw-2801	404	14	prior	prior	ADJ
taxlaw-2801	404	15	audits	audits	NOUN
taxlaw-2801	404	16	,	,	PUNCT
taxlaw-2801	404	17	smb	smb	NOUN
taxlaw-2801	404	18	auditing	auditing	NOUN
taxlaw-2801	404	19	becomes	become	VERB
taxlaw-2801	404	20	unlikely	unlikely	ADJ
taxlaw-2801	404	21	.	.	PUNCT
taxlaw-2801	405	1	audits	audits	NOUN
taxlaw-2801	405	2	in	in	ADP
taxlaw-2801	405	3	large	large	ADJ
taxlaw-2801	405	4	businesses	business	NOUN
taxlaw-2801	405	5	are	be	AUX
taxlaw-2801	405	6	justifiable	justifiable	ADJ
taxlaw-2801	405	7	because	because	SCONJ
taxlaw-2801	405	8	of	of	ADP
taxlaw-2801	405	9	the	the	DET
taxlaw-2801	405	10	presence	presence	NOUN
taxlaw-2801	405	11	of	of	ADP
taxlaw-2801	405	12	economies	economy	NOUN
taxlaw-2801	405	13	of	of	ADP
taxlaw-2801	405	14	scale	scale	NOUN
taxlaw-2801	405	15	:	:	PUNCT
taxlaw-2801	405	16	large	large	ADJ
taxlaw-2801	405	17	businesses	business	NOUN
taxlaw-2801	405	18	are	be	AUX
taxlaw-2801	405	19	smaller	small	ADJ
taxlaw-2801	405	20	in	in	ADP
taxlaw-2801	405	21	number	number	NOUN
taxlaw-2801	405	22	and	and	CCONJ
taxlaw-2801	405	23	at	at	ADP
taxlaw-2801	405	24	the	the	DET
taxlaw-2801	405	25	same	same	ADJ
taxlaw-2801	405	26	time	time	NOUN
taxlaw-2801	405	27	have	have	VERB
taxlaw-2801	405	28	a	a	DET
taxlaw-2801	405	29	large	large	ADJ
taxlaw-2801	405	30	tax	tax	NOUN
taxlaw-2801	405	31	bill	bill	NOUN
taxlaw-2801	405	32	,	,	PUNCT
taxlaw-2801	405	33	making	make	VERB
taxlaw-2801	405	34	it	it	PRON
taxlaw-2801	405	35	worthwhile	worthwhile	ADJ
taxlaw-2801	405	36	to	to	PART
taxlaw-2801	405	37	spend	spend	VERB
taxlaw-2801	405	38	money	money	NOUN
taxlaw-2801	405	39	auditing	audit	VERB
taxlaw-2801	405	40	them	they	PRON
taxlaw-2801	405	41	.	.	PUNCT
taxlaw-2801	406	1	on	on	ADP
taxlaw-2801	406	2	the	the	DET
taxlaw-2801	406	3	other	other	ADJ
taxlaw-2801	406	4	hand	hand	NOUN
taxlaw-2801	406	5	,	,	PUNCT
taxlaw-2801	406	6	smbs	smb	NOUN
taxlaw-2801	406	7	are	be	AUX
taxlaw-2801	406	8	much	much	ADV
taxlaw-2801	406	9	larger	large	ADJ
taxlaw-2801	406	10	in	in	ADP
taxlaw-2801	406	11	number	number	NOUN
taxlaw-2801	406	12	and	and	CCONJ
taxlaw-2801	406	13	,	,	PUNCT
taxlaw-2801	406	14	individually	individually	ADV
taxlaw-2801	406	15	,	,	PUNCT
taxlaw-2801	406	16	have	have	AUX
taxlaw-2801	406	17	a	a	DET
taxlaw-2801	406	18	very	very	ADV
taxlaw-2801	406	19	low	low	ADJ
taxlaw-2801	406	20	tax	tax	NOUN
taxlaw-2801	406	21	bill	bill	NOUN
taxlaw-2801	406	22	,	,	PUNCT
taxlaw-2801	406	23	making	make	VERB
taxlaw-2801	406	24	it	it	PRON
taxlaw-2801	406	25	costineffective	costineffective	ADJ
taxlaw-2801	406	26	to	to	PART
taxlaw-2801	406	27	audit	audit	VERB
taxlaw-2801	406	28	them	they	PRON
taxlaw-2801	406	29	.	.	PUNCT
taxlaw-2801	407	1	thus	thus	ADV
taxlaw-2801	407	2	,	,	PUNCT
taxlaw-2801	407	3	unless	unless	SCONJ
taxlaw-2801	407	4	other	other	ADJ
taxlaw-2801	407	5	means	mean	NOUN
taxlaw-2801	407	6	of	of	ADP
taxlaw-2801	407	7	enforcement	enforcement	NOUN
taxlaw-2801	407	8	and	and	CCONJ
taxlaw-2801	407	9	detection	detection	NOUN
taxlaw-2801	407	10	are	be	AUX
taxlaw-2801	407	11	used	use	VERB
taxlaw-2801	407	12	,	,	PUNCT
taxlaw-2801	407	13	the	the	DET
taxlaw-2801	407	14	enforcement	enforcement	NOUN
taxlaw-2801	407	15	rate	rate	NOUN
taxlaw-2801	407	16	(	(	PUNCT
taxlaw-2801	407	17	i.e.	i.e.	X
taxlaw-2801	407	18	,	,	PUNCT
taxlaw-2801	407	19	probability	probability	NOUN
taxlaw-2801	407	20	of	of	ADP
taxlaw-2801	407	21	getting	getting	AUX
taxlaw-2801	407	22	caught	catch	VERB
taxlaw-2801	407	23	)	)	PUNCT
taxlaw-2801	407	24	on	on	ADP
taxlaw-2801	407	25	smbs	smb	NOUN
taxlaw-2801	407	26	will	will	AUX
taxlaw-2801	407	27	be	be	AUX
taxlaw-2801	407	28	low	low	ADJ
taxlaw-2801	407	29	and	and	CCONJ
taxlaw-2801	407	30	they	they	PRON
taxlaw-2801	407	31	will	will	AUX
taxlaw-2801	407	32	remain	remain	VERB
taxlaw-2801	407	33	a	a	DET
taxlaw-2801	407	34	“	"	PUNCT
taxlaw-2801	407	35	hard	hard	ADJ
taxlaw-2801	407	36	-	-	PUNCT
taxlaw-2801	407	37	to	to	ADP
taxlaw-2801	407	38	-	-	PUNCT
taxlaw-2801	407	39	tax	tax	NOUN
taxlaw-2801	407	40	”	"	PUNCT
taxlaw-2801	407	41	group	group	NOUN
taxlaw-2801	407	42	that	that	PRON
taxlaw-2801	407	43	accounts	account	VERB
taxlaw-2801	407	44	for	for	ADP
taxlaw-2801	407	45	a	a	DET
taxlaw-2801	407	46	large	large	ADJ
taxlaw-2801	407	47	share	share	NOUN
taxlaw-2801	407	48	of	of	ADP
taxlaw-2801	407	49	the	the	DET
taxlaw-2801	407	50	tax	tax	NOUN
taxlaw-2801	407	51	gap	gap	NOUN
taxlaw-2801	407	52	.	.	PUNCT
taxlaw-2801	408	1	58	58	NUM
taxlaw-2801	408	2	numerous	numerous	ADJ
taxlaw-2801	408	3	studies	study	NOUN
taxlaw-2801	408	4	attribute	attribute	VERB
taxlaw-2801	408	5	the	the	DET
taxlaw-2801	408	6	compliance	compliance	NOUN
taxlaw-2801	408	7	-	-	PUNCT
taxlaw-2801	408	8	gap	gap	NOUN
taxlaw-2801	408	9	difference	difference	NOUN
taxlaw-2801	408	10	between	between	ADP
taxlaw-2801	408	11	smb	smb	NOUN
taxlaw-2801	408	12	income	income	NOUN
taxlaw-2801	408	13	and	and	CCONJ
taxlaw-2801	408	14	wage	wage	NOUN
taxlaw-2801	408	15	income	income	NOUN
taxlaw-2801	408	16	to	to	ADP
taxlaw-2801	408	17	the	the	DET
taxlaw-2801	408	18	existence	existence	NOUN
taxlaw-2801	408	19	of	of	ADP
taxlaw-2801	408	20	third	third	ADJ
taxlaw-2801	408	21	-	-	PUNCT
taxlaw-2801	408	22	party	party	NOUN
taxlaw-2801	408	23	monitors	monitor	NOUN
taxlaw-2801	408	24	.	.	PUNCT
taxlaw-2801	409	1	see	see	VERB
taxlaw-2801	409	2	,	,	PUNCT
taxlaw-2801	409	3	e.g.	e.g.	ADV
taxlaw-2801	409	4	,	,	PUNCT
taxlaw-2801	409	5	treasury	treasury	PROPN
taxlaw-2801	409	6	supra	supra	PROPN
taxlaw-2801	409	7	note	note	NOUN
taxlaw-2801	409	8	2	2	NUM
taxlaw-2801	409	9	.	.	NUM
taxlaw-2801	409	10	59	59	NUM
taxlaw-2801	409	11	a	a	DET
taxlaw-2801	409	12	version	version	NOUN
taxlaw-2801	409	13	of	of	ADP
taxlaw-2801	409	14	the	the	DET
taxlaw-2801	409	15	judgment	judgment	NOUN
taxlaw-2801	409	16	-	-	PUNCT
taxlaw-2801	409	17	proof	proof	ADJ
taxlaw-2801	409	18	story	story	NOUN
taxlaw-2801	409	19	has	have	AUX
taxlaw-2801	409	20	been	be	AUX
taxlaw-2801	409	21	used	use	VERB
taxlaw-2801	409	22	to	to	PART
taxlaw-2801	409	23	explain	explain	VERB
taxlaw-2801	409	24	wage	wage	NOUN
taxlaw-2801	409	25	withholding	withholding	NOUN
taxlaw-2801	409	26	for	for	ADP
taxlaw-2801	409	27	income	income	NOUN
taxlaw-2801	409	28	and	and	CCONJ
taxlaw-2801	409	29	employment	employment	NOUN
taxlaw-2801	409	30	taxes	taxis	NOUN
taxlaw-2801	409	31	.	.	PUNCT
taxlaw-2801	410	1	as	as	SCONJ
taxlaw-2801	410	2	one	one	NUM
taxlaw-2801	410	3	prominent	prominent	ADJ
taxlaw-2801	410	4	tax	tax	NOUN
taxlaw-2801	410	5	expert	expert	NOUN
taxlaw-2801	410	6	put	put	VERB
taxlaw-2801	410	7	it	it	PRON
taxlaw-2801	410	8	,	,	PUNCT
taxlaw-2801	410	9	“	"	PUNCT
taxlaw-2801	410	10	[	[	X
taxlaw-2801	410	11	w]ithout	w]ithout	ADP
taxlaw-2801	410	12	a	a	DET
taxlaw-2801	410	13	pay	pay	NOUN
taxlaw-2801	410	14	-	-	PUNCT
taxlaw-2801	410	15	as	as	ADP
taxlaw-2801	410	16	-	-	PUNCT
taxlaw-2801	410	17	you	you	PRON
taxlaw-2801	410	18	-	-	PUNCT
taxlaw-2801	410	19	earn	earn	NOUN
taxlaw-2801	410	20	system	system	NOUN
taxlaw-2801	410	21	making	make	VERB
taxlaw-2801	410	22	the	the	DET
taxlaw-2801	410	23	employer	employer	NOUN
taxlaw-2801	410	24	a	a	DET
taxlaw-2801	410	25	‘	'	PUNCT
taxlaw-2801	410	26	deputy	deputy	ADJ
taxlaw-2801	410	27	tax	tax	NOUN
taxlaw-2801	410	28	collector	collector	NOUN
taxlaw-2801	410	29	,	,	PUNCT
taxlaw-2801	410	30	’	'	PUNCT
taxlaw-2801	410	31	it	it	PRON
taxlaw-2801	410	32	would	would	AUX
taxlaw-2801	410	33	be	be	AUX
taxlaw-2801	410	34	difficult	difficult	ADJ
taxlaw-2801	410	35	,	,	PUNCT
taxlaw-2801	410	36	if	if	SCONJ
taxlaw-2801	410	37	not	not	PART
taxlaw-2801	410	38	impossible	impossible	ADJ
taxlaw-2801	410	39	,	,	PUNCT
taxlaw-2801	410	40	to	to	PART
taxlaw-2801	410	41	collect	collect	VERB
taxlaw-2801	410	42	taxes	taxis	NOUN
taxlaw-2801	410	43	from	from	ADP
taxlaw-2801	410	44	employees	employee	NOUN
taxlaw-2801	410	45	who	who	PRON
taxlaw-2801	410	46	spend	spend	VERB
taxlaw-2801	410	47	their	their	PRON
taxlaw-2801	410	48	wages	wage	NOUN
taxlaw-2801	410	49	as	as	ADV
taxlaw-2801	410	50	fast	fast	ADV
taxlaw-2801	410	51	as	as	SCONJ
taxlaw-2801	410	52	they	they	PRON
taxlaw-2801	410	53	are	be	AUX
taxlaw-2801	410	54	received	receive	VERB
taxlaw-2801	410	55	.	.	PUNCT
taxlaw-2801	410	56	”	"	PUNCT
taxlaw-2801	411	1	boris	boris	PROPN
taxlaw-2801	411	2	bittker	bittker	PROPN
taxlaw-2801	411	3	&	&	CCONJ
taxlaw-2801	411	4	lawrence	lawrence	PROPN
taxlaw-2801	411	5	lokken	lokken	PROPN
taxlaw-2801	411	6	,	,	PUNCT
taxlaw-2801	411	7	federal	federal	ADJ
taxlaw-2801	411	8	income	income	NOUN
taxlaw-2801	411	9	taxation	taxation	NOUN
taxlaw-2801	411	10	of	of	ADP
taxlaw-2801	411	11	income	income	NOUN
taxlaw-2801	411	12	,	,	PUNCT
taxlaw-2801	411	13	estates	estate	NOUN
taxlaw-2801	411	14	&	&	CCONJ
taxlaw-2801	411	15	gifts	gift	NOUN
taxlaw-2801	411	16	¶	¶	PROPN
taxlaw-2801	411	17	111.5.2	111.5.2	PROPN
taxlaw-2801	411	18	(	(	PUNCT
taxlaw-2801	411	19	quoting	quote	VERB
taxlaw-2801	411	20	mcgraw	mcgraw	PROPN
taxlaw-2801	411	21	-	-	PUNCT
taxlaw-2801	411	22	hill	hill	PROPN
taxlaw-2801	411	23	,	,	PUNCT
taxlaw-2801	411	24	inc	inc	PROPN
taxlaw-2801	411	25	.	.	PROPN
taxlaw-2801	411	26	v.	v.	PROPN
taxlaw-2801	411	27	united	united	PROPN
taxlaw-2801	411	28	states	states	PROPN
taxlaw-2801	411	29	,	,	PUNCT
taxlaw-2801	411	30	623	623	NUM
taxlaw-2801	411	31	f.2d	f.2d	NOUN
taxlaw-2801	411	32	700	700	NUM
taxlaw-2801	411	33	(	(	PUNCT
taxlaw-2801	411	34	ct	ct	PROPN
taxlaw-2801	411	35	.	.	PUNCT
taxlaw-2801	411	36	cl	cl	NOUN
taxlaw-2801	411	37	.	.	PUNCT
taxlaw-2801	411	38	1980	1980	NUM
taxlaw-2801	411	39	)	)	PUNCT
taxlaw-2801	411	40	)	)	PUNCT
taxlaw-2801	411	41	.	.	PUNCT
taxlaw-2801	412	1	the	the	DET
taxlaw-2801	412	2	same	same	ADJ
taxlaw-2801	412	3	might	might	AUX
taxlaw-2801	412	4	be	be	AUX
taxlaw-2801	412	5	said	say	VERB
taxlaw-2801	412	6	of	of	ADP
taxlaw-2801	412	7	many	many	ADJ
taxlaw-2801	412	8	small	small	ADJ
taxlaw-2801	412	9	businesses	business	NOUN
taxlaw-2801	412	10	:	:	PUNCT
taxlaw-2801	412	11	because	because	SCONJ
taxlaw-2801	412	12	there	there	PRON
taxlaw-2801	412	13	is	be	VERB
taxlaw-2801	412	14	no	no	DET
taxlaw-2801	412	15	withholding	withholding	NOUN
taxlaw-2801	412	16	from	from	ADP
taxlaw-2801	412	17	payments	payment	NOUN
taxlaw-2801	412	18	made	make	VERB
taxlaw-2801	412	19	to	to	ADP
taxlaw-2801	412	20	smbs	smb	NOUN
taxlaw-2801	412	21	,	,	PUNCT
taxlaw-2801	412	22	collection	collection	NOUN
taxlaw-2801	412	23	of	of	ADP
taxlaw-2801	412	24	the	the	DET
taxlaw-2801	412	25	tax	tax	NOUN
taxlaw-2801	412	26	at	at	ADP
taxlaw-2801	412	27	the	the	DET
taxlaw-2801	412	28	payee	payee	NOUN
taxlaw-2801	412	29	level	level	NOUN
taxlaw-2801	412	30	may	may	AUX
taxlaw-2801	412	31	be	be	AUX
taxlaw-2801	412	32	impossible	impossible	ADJ
taxlaw-2801	412	33	because	because	SCONJ
taxlaw-2801	412	34	of	of	ADP
taxlaw-2801	412	35	judgment	judgment	NOUN
taxlaw-2801	412	36	-	-	PUNCT
taxlaw-2801	412	37	proof	proof	ADJ
taxlaw-2801	412	38	concerns	concern	NOUN
taxlaw-2801	412	39	.	.	PUNCT
taxlaw-2801	413	1	for	for	ADP
taxlaw-2801	413	2	a	a	DET
taxlaw-2801	413	3	fuller	full	ADJ
taxlaw-2801	413	4	discussion	discussion	NOUN
taxlaw-2801	413	5	of	of	ADP
taxlaw-2801	413	6	this	this	DET
taxlaw-2801	413	7	argument	argument	NOUN
taxlaw-2801	413	8	,	,	PUNCT
taxlaw-2801	413	9	see	see	VERB
taxlaw-2801	413	10	logue	logue	PROPN
taxlaw-2801	413	11	&	&	CCONJ
taxlaw-2801	413	12	slemrod	slemrod	PROPN
taxlaw-2801	413	13	,	,	PUNCT
taxlaw-2801	413	14	supra	supra	PROPN
taxlaw-2801	413	15	note	note	NOUN
taxlaw-2801	413	16	16	16	NUM
taxlaw-2801	413	17	.	.	PUNCT
taxlaw-2801	414	1	60	60	NUM
taxlaw-2801	414	2	in	in	ADP
taxlaw-2801	414	3	addition	addition	NOUN
taxlaw-2801	414	4	,	,	PUNCT
taxlaw-2801	414	5	larger	large	ADJ
taxlaw-2801	414	6	corporate	corporate	ADJ
taxlaw-2801	414	7	taxpayers	taxpayer	NOUN
taxlaw-2801	414	8	are	be	AUX
taxlaw-2801	414	9	more	more	ADV
taxlaw-2801	414	10	likely	likely	ADJ
taxlaw-2801	414	11	to	to	PART
taxlaw-2801	414	12	be	be	AUX
taxlaw-2801	414	13	required	require	VERB
taxlaw-2801	414	14	by	by	ADP
taxlaw-2801	414	15	non	non	ADJ
taxlaw-2801	414	16	-	-	ADJ
taxlaw-2801	414	17	tax	tax	ADJ
taxlaw-2801	414	18	regulators	regulator	NOUN
taxlaw-2801	414	19	,	,	PUNCT
taxlaw-2801	414	20	or	or	CCONJ
taxlaw-2801	414	21	perhaps	perhaps	ADV
taxlaw-2801	414	22	by	by	ADP
taxlaw-2801	414	23	financial	financial	ADJ
taxlaw-2801	414	24	markets	market	NOUN
taxlaw-2801	414	25	,	,	PUNCT
taxlaw-2801	414	26	to	to	PART
taxlaw-2801	414	27	maintain	maintain	VERB
taxlaw-2801	414	28	various	various	ADJ
taxlaw-2801	414	29	records	record	NOUN
taxlaw-2801	414	30	for	for	ADP
taxlaw-2801	414	31	non	non	ADJ
taxlaw-2801	414	32	-	-	ADJ
taxlaw-2801	414	33	tax	tax	ADJ
taxlaw-2801	414	34	regulatory	regulatory	ADJ
taxlaw-2801	414	35	purposes	purpose	NOUN
taxlaw-2801	414	36	.	.	PUNCT
taxlaw-2801	415	1	this	this	PRON
taxlaw-2801	415	2	will	will	AUX
taxlaw-2801	415	3	further	far	ADV
taxlaw-2801	415	4	reduce	reduce	VERB
taxlaw-2801	415	5	the	the	DET
taxlaw-2801	415	6	administrative	administrative	ADJ
taxlaw-2801	415	7	costs	cost	NOUN
taxlaw-2801	415	8	of	of	ADP
taxlaw-2801	415	9	tax	tax	NOUN
taxlaw-2801	415	10	law	law	NOUN
taxlaw-2801	415	11	enforcement	enforcement	NOUN
taxlaw-2801	415	12	against	against	ADP
taxlaw-2801	415	13	such	such	ADJ
taxlaw-2801	415	14	large	large	ADJ
taxlaw-2801	415	15	corporate	corporate	ADJ
taxlaw-2801	415	16	taxpayers	taxpayer	NOUN
taxlaw-2801	415	17	.	.	PUNCT
taxlaw-2801	416	1	it	it	PRON
taxlaw-2801	416	2	is	be	AUX
taxlaw-2801	416	3	also	also	ADV
taxlaw-2801	416	4	true	true	ADJ
taxlaw-2801	416	5	,	,	PUNCT
taxlaw-2801	416	6	of	of	ADP
taxlaw-2801	416	7	course	course	NOUN
taxlaw-2801	416	8	,	,	PUNCT
taxlaw-2801	416	9	that	that	SCONJ
taxlaw-2801	416	10	there	there	PRON
taxlaw-2801	416	11	are	be	VERB
taxlaw-2801	416	12	economies	economy	NOUN
taxlaw-2801	416	13	of	of	ADP
taxlaw-2801	416	14	scale	scale	NOUN
taxlaw-2801	416	15	to	to	ADP
taxlaw-2801	416	16	tax	tax	NOUN
taxlaw-2801	416	17	avoidance	avoidance	NOUN
taxlaw-2801	416	18	,	,	PUNCT
taxlaw-2801	416	19	as	as	SCONJ
taxlaw-2801	416	20	larger	large	ADJ
taxlaw-2801	416	21	taxpayers	taxpayer	NOUN
taxlaw-2801	416	22	can	can	AUX
taxlaw-2801	416	23	spread	spread	VERB
taxlaw-2801	416	24	the	the	DET
taxlaw-2801	416	25	high	high	ADJ
taxlaw-2801	416	26	2011	2011	NUM
taxlaw-2801	416	27	]	]	PUNCT
taxlaw-2801	416	28	narrowing	narrow	VERB
taxlaw-2801	416	29	the	the	DET
taxlaw-2801	416	30	tax	tax	NOUN
taxlaw-2801	416	31	gap	gap	NOUN
taxlaw-2801	416	32	through	through	ADP
taxlaw-2801	416	33	presumptive	presumptive	ADJ
taxlaw-2801	416	34	taxation	taxation	NOUN
taxlaw-2801	416	35	117	117	NUM
taxlaw-2801	416	36	given	give	VERB
taxlaw-2801	416	37	this	this	DET
taxlaw-2801	416	38	deterrence	deterrence	NOUN
taxlaw-2801	416	39	-	-	PUNCT
taxlaw-2801	416	40	based	base	VERB
taxlaw-2801	416	41	explanation	explanation	NOUN
taxlaw-2801	416	42	for	for	ADP
taxlaw-2801	416	43	the	the	DET
taxlaw-2801	416	44	divergence	divergence	NOUN
taxlaw-2801	416	45	in	in	ADP
taxlaw-2801	416	46	compliance	compliance	NOUN
taxlaw-2801	416	47	rates	rate	NOUN
taxlaw-2801	416	48	,	,	PUNCT
taxlaw-2801	416	49	with	with	ADP
taxlaw-2801	416	50	the	the	DET
taxlaw-2801	416	51	worst	bad	ADJ
taxlaw-2801	416	52	noncompliance	noncompliance	NOUN
taxlaw-2801	416	53	coming	come	VERB
taxlaw-2801	416	54	from	from	ADP
taxlaw-2801	416	55	smbs	smb	NOUN
taxlaw-2801	416	56	,	,	PUNCT
taxlaw-2801	416	57	who	who	PRON
taxlaw-2801	416	58	are	be	AUX
taxlaw-2801	416	59	not	not	PART
taxlaw-2801	416	60	subject	subject	ADJ
taxlaw-2801	416	61	to	to	ADP
taxlaw-2801	416	62	any	any	DET
taxlaw-2801	416	63	sort	sort	NOUN
taxlaw-2801	416	64	of	of	ADP
taxlaw-2801	416	65	withholding	withholding	NOUN
taxlaw-2801	416	66	regime	regime	NOUN
taxlaw-2801	416	67	and	and	CCONJ
taxlaw-2801	416	68	extremely	extremely	ADV
taxlaw-2801	416	69	expensive	expensive	ADJ
taxlaw-2801	416	70	to	to	PART
taxlaw-2801	416	71	audit	audit	VERB
taxlaw-2801	416	72	en	en	X
taxlaw-2801	416	73	masse	masse	NOUN
taxlaw-2801	416	74	,	,	PUNCT
taxlaw-2801	416	75	the	the	DET
taxlaw-2801	416	76	obvious	obvious	ADJ
taxlaw-2801	416	77	question	question	NOUN
taxlaw-2801	416	78	is	be	AUX
taxlaw-2801	416	79	why	why	SCONJ
taxlaw-2801	416	80	not	not	PART
taxlaw-2801	416	81	simply	simply	ADV
taxlaw-2801	416	82	(	(	PUNCT
taxlaw-2801	416	83	a	a	X
taxlaw-2801	416	84	)	)	PUNCT
taxlaw-2801	416	85	impose	impose	VERB
taxlaw-2801	416	86	a	a	DET
taxlaw-2801	416	87	withholding	withholding	NOUN
taxlaw-2801	416	88	regime	regime	NOUN
taxlaw-2801	416	89	and/or	and/or	CCONJ
taxlaw-2801	416	90	(	(	PUNCT
taxlaw-2801	416	91	b	b	NOUN
taxlaw-2801	416	92	)	)	PUNCT
taxlaw-2801	416	93	jack	jack	NOUN
taxlaw-2801	416	94	up	up	ADP
taxlaw-2801	416	95	the	the	DET
taxlaw-2801	416	96	penalties	penalty	NOUN
taxlaw-2801	416	97	until	until	SCONJ
taxlaw-2801	416	98	the	the	DET
taxlaw-2801	416	99	desired	desire	VERB
taxlaw-2801	416	100	level	level	NOUN
taxlaw-2801	416	101	of	of	ADP
taxlaw-2801	416	102	compliance	compliance	NOUN
taxlaw-2801	416	103	is	be	AUX
taxlaw-2801	416	104	reached	reach	VERB
taxlaw-2801	416	105	.	.	PUNCT
taxlaw-2801	417	1	we	we	PRON
taxlaw-2801	417	2	will	will	AUX
taxlaw-2801	417	3	discuss	discuss	VERB
taxlaw-2801	417	4	both	both	PRON
taxlaw-2801	417	5	of	of	ADP
taxlaw-2801	417	6	those	those	DET
taxlaw-2801	417	7	options	option	NOUN
taxlaw-2801	417	8	in	in	ADP
taxlaw-2801	417	9	due	due	ADJ
taxlaw-2801	417	10	course	course	NOUN
taxlaw-2801	417	11	.	.	PUNCT
taxlaw-2801	418	1	some	some	DET
taxlaw-2801	418	2	combination	combination	NOUN
taxlaw-2801	418	3	of	of	ADP
taxlaw-2801	418	4	those	those	DET
taxlaw-2801	418	5	two	two	NUM
taxlaw-2801	418	6	approaches	approach	NOUN
taxlaw-2801	418	7	,	,	PUNCT
taxlaw-2801	418	8	together	together	ADV
taxlaw-2801	418	9	with	with	ADP
taxlaw-2801	418	10	a	a	DET
taxlaw-2801	418	11	more	more	ADV
taxlaw-2801	418	12	focused	focused	ADJ
taxlaw-2801	418	13	audit	audit	NOUN
taxlaw-2801	418	14	strategy	strategy	NOUN
taxlaw-2801	418	15	(	(	PUNCT
taxlaw-2801	418	16	discussed	discuss	VERB
taxlaw-2801	418	17	later	later	ADV
taxlaw-2801	418	18	in	in	ADP
taxlaw-2801	418	19	the	the	DET
taxlaw-2801	418	20	article	article	NOUN
taxlaw-2801	418	21	)	)	PUNCT
taxlaw-2801	418	22	,	,	PUNCT
taxlaw-2801	418	23	is	be	AUX
taxlaw-2801	418	24	likely	likely	ADJ
taxlaw-2801	418	25	to	to	PART
taxlaw-2801	418	26	be	be	AUX
taxlaw-2801	418	27	a	a	DET
taxlaw-2801	418	28	part	part	NOUN
taxlaw-2801	418	29	of	of	ADP
taxlaw-2801	418	30	any	any	DET
taxlaw-2801	418	31	optimal	optimal	ADJ
taxlaw-2801	418	32	solution	solution	NOUN
taxlaw-2801	418	33	.	.	PUNCT
taxlaw-2801	419	1	but	but	CCONJ
taxlaw-2801	419	2	the	the	DET
taxlaw-2801	419	3	analysis	analysis	NOUN
taxlaw-2801	419	4	is	be	AUX
taxlaw-2801	419	5	more	more	ADV
taxlaw-2801	419	6	complex	complex	ADJ
taxlaw-2801	419	7	than	than	SCONJ
taxlaw-2801	419	8	suggested	suggest	VERB
taxlaw-2801	419	9	by	by	ADP
taxlaw-2801	419	10	this	this	DET
taxlaw-2801	419	11	picture	picture	NOUN
taxlaw-2801	419	12	of	of	ADP
taxlaw-2801	419	13	purely	purely	ADV
taxlaw-2801	419	14	self	self	NOUN
taxlaw-2801	419	15	-	-	PUNCT
taxlaw-2801	419	16	interested	interest	VERB
taxlaw-2801	419	17	individuals	individual	NOUN
taxlaw-2801	419	18	constrained	constrain	VERB
taxlaw-2801	419	19	only	only	ADV
taxlaw-2801	419	20	by	by	ADP
taxlaw-2801	419	21	the	the	DET
taxlaw-2801	419	22	threat	threat	NOUN
taxlaw-2801	419	23	of	of	ADP
taxlaw-2801	419	24	formal	formal	ADJ
taxlaw-2801	419	25	legal	legal	ADJ
taxlaw-2801	419	26	penalties	penalty	NOUN
taxlaw-2801	419	27	.	.	PUNCT
taxlaw-2801	420	1	the	the	DET
taxlaw-2801	420	2	degree	degree	NOUN
taxlaw-2801	420	3	of	of	ADP
taxlaw-2801	420	4	compliance	compliance	NOUN
taxlaw-2801	420	5	with	with	ADP
taxlaw-2801	420	6	the	the	DET
taxlaw-2801	420	7	tax	tax	NOUN
taxlaw-2801	420	8	laws	law	NOUN
taxlaw-2801	420	9	that	that	PRON
taxlaw-2801	420	10	we	we	PRON
taxlaw-2801	420	11	see	see	VERB
taxlaw-2801	420	12	in	in	ADP
taxlaw-2801	420	13	the	the	DET
taxlaw-2801	420	14	united	united	PROPN
taxlaw-2801	420	15	states	states	PROPN
taxlaw-2801	420	16	,	,	PUNCT
taxlaw-2801	420	17	even	even	ADV
taxlaw-2801	420	18	among	among	ADP
taxlaw-2801	420	19	smb	smb	PROPN
taxlaw-2801	420	20	taxpayers	taxpayer	NOUN
taxlaw-2801	420	21	,	,	PUNCT
taxlaw-2801	420	22	is	be	AUX
taxlaw-2801	420	23	probably	probably	ADV
taxlaw-2801	420	24	greater	great	ADJ
taxlaw-2801	420	25	than	than	SCONJ
taxlaw-2801	420	26	such	such	DET
taxlaw-2801	420	27	a	a	DET
taxlaw-2801	420	28	simplified	simplified	ADJ
taxlaw-2801	420	29	deterrence	deterrence	NOUN
taxlaw-2801	420	30	model	model	NOUN
taxlaw-2801	420	31	would	would	AUX
taxlaw-2801	420	32	predict	predict	VERB
taxlaw-2801	420	33	and	and	CCONJ
taxlaw-2801	420	34	this	this	PRON
taxlaw-2801	420	35	is	be	AUX
taxlaw-2801	420	36	true	true	ADJ
taxlaw-2801	420	37	notwithstanding	notwithstanding	ADP
taxlaw-2801	420	38	the	the	DET
taxlaw-2801	420	39	serious	serious	ADJ
taxlaw-2801	420	40	noncompliance	noncompliance	NOUN
taxlaw-2801	420	41	problem	problem	NOUN
taxlaw-2801	420	42	to	to	PART
taxlaw-2801	420	43	which	which	PRON
taxlaw-2801	420	44	this	this	DET
taxlaw-2801	420	45	article	article	NOUN
taxlaw-2801	420	46	is	be	AUX
taxlaw-2801	420	47	addressed	address	VERB
taxlaw-2801	420	48	.	.	PUNCT
taxlaw-2801	421	1	many	many	ADJ
taxlaw-2801	421	2	taxpayers	taxpayer	NOUN
taxlaw-2801	421	3	who	who	PRON
taxlaw-2801	421	4	currently	currently	ADV
taxlaw-2801	421	5	pay	pay	VERB
taxlaw-2801	421	6	taxes	taxis	NOUN
taxlaw-2801	421	7	could	could	AUX
taxlaw-2801	421	8	probably	probably	ADV
taxlaw-2801	421	9	evade	evade	VERB
taxlaw-2801	421	10	with	with	ADP
taxlaw-2801	421	11	almost	almost	ADV
taxlaw-2801	421	12	no	no	PRON
taxlaw-2801	421	13	legal	legal	ADJ
taxlaw-2801	421	14	consequence	consequence	NOUN
taxlaw-2801	421	15	,	,	PUNCT
taxlaw-2801	421	16	owing	owe	VERB
taxlaw-2801	421	17	to	to	ADP
taxlaw-2801	421	18	low	low	ADJ
taxlaw-2801	421	19	probabilities	probability	NOUN
taxlaw-2801	421	20	of	of	ADP
taxlaw-2801	421	21	detection	detection	NOUN
taxlaw-2801	421	22	and	and	CCONJ
taxlaw-2801	421	23	low	low	ADJ
taxlaw-2801	421	24	penalties	penalty	NOUN
taxlaw-2801	421	25	.	.	PUNCT
taxlaw-2801	422	1	as	as	ADV
taxlaw-2801	422	2	poor	poor	ADJ
taxlaw-2801	422	3	as	as	ADP
taxlaw-2801	422	4	smb	smb	PROPN
taxlaw-2801	422	5	compliance	compliance	NOUN
taxlaw-2801	422	6	currently	currently	ADV
taxlaw-2801	422	7	is	be	AUX
taxlaw-2801	422	8	,	,	PUNCT
taxlaw-2801	422	9	in	in	ADP
taxlaw-2801	422	10	other	other	ADJ
taxlaw-2801	422	11	words	word	NOUN
taxlaw-2801	422	12	,	,	PUNCT
taxlaw-2801	422	13	it	it	PRON
taxlaw-2801	422	14	could	could	AUX
taxlaw-2801	422	15	be	be	AUX
taxlaw-2801	422	16	worse	bad	ADJ
taxlaw-2801	422	17	,	,	PUNCT
taxlaw-2801	422	18	given	give	VERB
taxlaw-2801	422	19	the	the	DET
taxlaw-2801	422	20	very	very	ADV
taxlaw-2801	422	21	low	low	ADJ
taxlaw-2801	422	22	likelihood	likelihood	NOUN
taxlaw-2801	422	23	of	of	ADP
taxlaw-2801	422	24	detection	detection	NOUN
taxlaw-2801	422	25	.	.	PUNCT
taxlaw-2801	423	1	recall	recall	VERB
taxlaw-2801	423	2	the	the	DET
taxlaw-2801	423	3	discussion	discussion	NOUN
taxlaw-2801	423	4	in	in	ADP
taxlaw-2801	423	5	the	the	DET
taxlaw-2801	423	6	previous	previous	ADJ
taxlaw-2801	423	7	section	section	NOUN
taxlaw-2801	423	8	of	of	ADP
taxlaw-2801	423	9	the	the	DET
taxlaw-2801	423	10	compliance	compliance	NOUN
taxlaw-2801	423	11	variation	variation	NOUN
taxlaw-2801	423	12	among	among	ADP
taxlaw-2801	423	13	sole	sole	ADJ
taxlaw-2801	423	14	proprietors	proprietor	NOUN
taxlaw-2801	423	15	:	:	PUNCT
taxlaw-2801	423	16	a	a	DET
taxlaw-2801	423	17	minority	minority	NOUN
taxlaw-2801	423	18	of	of	ADP
taxlaw-2801	423	19	selfemployed	selfemploye	VERB
taxlaw-2801	423	20	individuals	individual	NOUN
taxlaw-2801	423	21	and	and	CCONJ
taxlaw-2801	423	22	small	small	ADJ
taxlaw-2801	423	23	sole	sole	ADJ
taxlaw-2801	423	24	-	-	PUNCT
taxlaw-2801	423	25	proprietors	proprietor	NOUN
taxlaw-2801	423	26	have	have	VERB
taxlaw-2801	423	27	relatively	relatively	ADV
taxlaw-2801	423	28	high	high	ADJ
taxlaw-2801	423	29	rates	rate	NOUN
taxlaw-2801	423	30	of	of	ADP
taxlaw-2801	423	31	noncompliance	noncompliance	NOUN
taxlaw-2801	423	32	(	(	PUNCT
taxlaw-2801	423	33	whereas	whereas	SCONJ
taxlaw-2801	423	34	probably	probably	ADV
taxlaw-2801	423	35	a	a	DET
taxlaw-2801	423	36	high	high	ADJ
taxlaw-2801	423	37	percentage	percentage	NOUN
taxlaw-2801	423	38	of	of	ADP
taxlaw-2801	423	39	smbs	smb	NOUN
taxlaw-2801	423	40	under	under	ADV
taxlaw-2801	423	41	-	-	PUNCT
taxlaw-2801	423	42	comply	comply	NOUN
taxlaw-2801	423	43	at	at	ADP
taxlaw-2801	423	44	least	least	ADJ
taxlaw-2801	423	45	a	a	DET
taxlaw-2801	423	46	little	little	ADJ
taxlaw-2801	423	47	)	)	PUNCT
taxlaw-2801	423	48	.	.	PUNCT
taxlaw-2801	424	1	so	so	ADV
taxlaw-2801	424	2	why	why	SCONJ
taxlaw-2801	424	3	do	do	AUX
taxlaw-2801	424	4	the	the	DET
taxlaw-2801	424	5	other	other	ADJ
taxlaw-2801	424	6	smbs	smb	NOUN
taxlaw-2801	424	7	not	not	PART
taxlaw-2801	424	8	understate	understate	VERB
taxlaw-2801	424	9	their	their	PRON
taxlaw-2801	424	10	incomes	income	NOUN
taxlaw-2801	424	11	by	by	ADP
taxlaw-2801	424	12	even	even	ADV
taxlaw-2801	424	13	more	more	ADJ
taxlaw-2801	424	14	?	?	PUNCT
taxlaw-2801	425	1	so	so	ADV
taxlaw-2801	425	2	why	why	SCONJ
taxlaw-2801	425	3	is	be	AUX
taxlaw-2801	425	4	smb	smb	PROPN
taxlaw-2801	425	5	noncompliance	noncompliance	NOUN
taxlaw-2801	425	6	not	not	PART
taxlaw-2801	425	7	worse	bad	ADJ
taxlaw-2801	425	8	than	than	SCONJ
taxlaw-2801	425	9	it	it	PRON
taxlaw-2801	425	10	is	be	AUX
taxlaw-2801	425	11	?	?	PUNCT
taxlaw-2801	426	1	there	there	PRON
taxlaw-2801	426	2	are	be	VERB
taxlaw-2801	426	3	a	a	DET
taxlaw-2801	426	4	number	number	NOUN
taxlaw-2801	426	5	of	of	ADP
taxlaw-2801	426	6	possible	possible	ADJ
taxlaw-2801	426	7	explanations	explanation	NOUN
taxlaw-2801	426	8	,	,	PUNCT
taxlaw-2801	426	9	all	all	PRON
taxlaw-2801	426	10	of	of	ADP
taxlaw-2801	426	11	which	which	PRON
taxlaw-2801	426	12	we	we	PRON
taxlaw-2801	426	13	have	have	AUX
taxlaw-2801	426	14	alluded	allude	VERB
taxlaw-2801	426	15	to	to	ADP
taxlaw-2801	426	16	in	in	ADP
taxlaw-2801	426	17	the	the	DET
taxlaw-2801	426	18	preceding	precede	VERB
taxlaw-2801	426	19	discussion	discussion	NOUN
taxlaw-2801	426	20	.	.	PUNCT
taxlaw-2801	427	1	for	for	ADP
taxlaw-2801	427	2	one	one	NUM
taxlaw-2801	427	3	thing	thing	NOUN
taxlaw-2801	427	4	,	,	PUNCT
taxlaw-2801	427	5	maybe	maybe	ADV
taxlaw-2801	427	6	smb	smb	PROPN
taxlaw-2801	427	7	taxpayers	taxpayer	NOUN
taxlaw-2801	427	8	overestimate	overestimate	VERB
taxlaw-2801	427	9	the	the	DET
taxlaw-2801	427	10	risk	risk	NOUN
taxlaw-2801	427	11	of	of	ADP
taxlaw-2801	427	12	detection	detection	NOUN
taxlaw-2801	427	13	,	,	PUNCT
taxlaw-2801	427	14	or	or	CCONJ
taxlaw-2801	427	15	perhaps	perhaps	ADV
taxlaw-2801	427	16	they	they	PRON
taxlaw-2801	427	17	are	be	AUX
taxlaw-2801	427	18	highly	highly	ADV
taxlaw-2801	427	19	risk	risk	NOUN
taxlaw-2801	427	20	averse	averse	ADJ
taxlaw-2801	427	21	.	.	PUNCT
taxlaw-2801	428	1	on	on	ADP
taxlaw-2801	428	2	the	the	DET
taxlaw-2801	428	3	other	other	ADJ
taxlaw-2801	428	4	hand	hand	NOUN
taxlaw-2801	428	5	,	,	PUNCT
taxlaw-2801	428	6	it	it	PRON
taxlaw-2801	428	7	seems	seem	VERB
taxlaw-2801	428	8	likely	likely	ADJ
taxlaw-2801	428	9	that	that	SCONJ
taxlaw-2801	428	10	there	there	PRON
taxlaw-2801	428	11	are	be	VERB
taxlaw-2801	428	12	forces	force	NOUN
taxlaw-2801	428	13	that	that	PRON
taxlaw-2801	428	14	constrain	constrain	VERB
taxlaw-2801	428	15	self	self	NOUN
taxlaw-2801	428	16	-	-	PUNCT
taxlaw-2801	428	17	interested	interest	VERB
taxlaw-2801	428	18	behavior	behavior	NOUN
taxlaw-2801	428	19	other	other	ADJ
taxlaw-2801	428	20	than	than	ADP
taxlaw-2801	428	21	the	the	DET
taxlaw-2801	428	22	threat	threat	NOUN
taxlaw-2801	428	23	of	of	ADP
taxlaw-2801	428	24	formal	formal	ADJ
taxlaw-2801	428	25	legal	legal	ADJ
taxlaw-2801	428	26	penalties	penalty	NOUN
taxlaw-2801	428	27	.	.	PUNCT
taxlaw-2801	429	1	people	people	NOUN
taxlaw-2801	429	2	obviously	obviously	ADV
taxlaw-2801	429	3	care	care	VERB
taxlaw-2801	429	4	not	not	PART
taxlaw-2801	429	5	only	only	ADV
taxlaw-2801	429	6	about	about	ADP
taxlaw-2801	429	7	the	the	DET
taxlaw-2801	429	8	possibility	possibility	NOUN
taxlaw-2801	429	9	of	of	ADP
taxlaw-2801	429	10	formal	formal	ADJ
taxlaw-2801	429	11	legal	legal	ADJ
taxlaw-2801	429	12	penalties	penalty	NOUN
taxlaw-2801	429	13	but	but	CCONJ
taxlaw-2801	429	14	also	also	ADV
taxlaw-2801	429	15	about	about	ADP
taxlaw-2801	429	16	many	many	ADJ
taxlaw-2801	429	17	other	other	ADJ
taxlaw-2801	429	18	things	thing	NOUN
taxlaw-2801	429	19	:	:	PUNCT
taxlaw-2801	429	20	they	they	PRON
taxlaw-2801	429	21	care	care	VERB
taxlaw-2801	429	22	about	about	ADP
taxlaw-2801	429	23	what	what	PRON
taxlaw-2801	429	24	others	other	NOUN
taxlaw-2801	429	25	think	think	VERB
taxlaw-2801	429	26	of	of	ADP
taxlaw-2801	429	27	them	they	PRON
taxlaw-2801	429	28	as	as	ADV
taxlaw-2801	429	29	well	well	ADV
taxlaw-2801	429	30	as	as	ADP
taxlaw-2801	429	31	what	what	PRON
taxlaw-2801	429	32	others	other	NOUN
taxlaw-2801	429	33	are	be	AUX
taxlaw-2801	429	34	getting	get	VERB
taxlaw-2801	429	35	away	away	ADV
taxlaw-2801	429	36	with	with	ADP
taxlaw-2801	429	37	.	.	PUNCT
taxlaw-2801	430	1	they	they	PRON
taxlaw-2801	430	2	care	care	VERB
taxlaw-2801	430	3	about	about	ADP
taxlaw-2801	430	4	being	be	AUX
taxlaw-2801	430	5	treated	treat	VERB
taxlaw-2801	430	6	fairly	fairly	ADV
taxlaw-2801	430	7	,	,	PUNCT
taxlaw-2801	430	8	about	about	ADP
taxlaw-2801	430	9	not	not	PART
taxlaw-2801	430	10	being	be	AUX
taxlaw-2801	430	11	the	the	DET
taxlaw-2801	430	12	only	only	ADJ
taxlaw-2801	430	13	sucker	sucker	NOUN
taxlaw-2801	430	14	paying	pay	VERB
taxlaw-2801	430	15	his	his	PRON
taxlaw-2801	430	16	taxes	taxis	NOUN
taxlaw-2801	430	17	,	,	PUNCT
taxlaw-2801	430	18	and	and	CCONJ
taxlaw-2801	430	19	about	about	ADP
taxlaw-2801	430	20	how	how	SCONJ
taxlaw-2801	430	21	their	their	PRON
taxlaw-2801	430	22	tax	tax	NOUN
taxlaw-2801	430	23	dollars	dollar	NOUN
taxlaw-2801	430	24	are	be	AUX
taxlaw-2801	430	25	being	be	AUX
taxlaw-2801	430	26	spent.61	spent.61	NOUN
taxlaw-2801	430	27	they	they	PRON
taxlaw-2801	430	28	sometimes	sometimes	ADV
taxlaw-2801	430	29	even	even	ADV
taxlaw-2801	430	30	care	care	VERB
taxlaw-2801	430	31	about	about	ADP
taxlaw-2801	430	32	obeying	obey	VERB
taxlaw-2801	430	33	the	the	DET
taxlaw-2801	430	34	law	law	NOUN
taxlaw-2801	430	35	just	just	ADV
taxlaw-2801	430	36	because	because	SCONJ
taxlaw-2801	430	37	it	it	PRON
taxlaw-2801	430	38	is	be	AUX
taxlaw-2801	430	39	the	the	DET
taxlaw-2801	430	40	law	law	NOUN
taxlaw-2801	430	41	.	.	PUNCT
taxlaw-2801	431	1	and	and	CCONJ
taxlaw-2801	431	2	they	they	PRON
taxlaw-2801	431	3	sometimes	sometimes	ADV
taxlaw-2801	431	4	comply	comply	VERB
taxlaw-2801	431	5	with	with	ADP
taxlaw-2801	431	6	the	the	DET
taxlaw-2801	431	7	law	law	NOUN
taxlaw-2801	431	8	not	not	PART
taxlaw-2801	431	9	out	out	ADP
taxlaw-2801	431	10	of	of	ADP
taxlaw-2801	431	11	respect	respect	NOUN
taxlaw-2801	431	12	for	for	ADP
taxlaw-2801	431	13	it	it	PRON
taxlaw-2801	431	14	(	(	PUNCT
taxlaw-2801	431	15	or	or	CCONJ
taxlaw-2801	431	16	fear	fear	NOUN
taxlaw-2801	431	17	of	of	ADP
taxlaw-2801	431	18	it	it	PRON
taxlaw-2801	431	19	)	)	PUNCT
taxlaw-2801	432	1	but	but	CCONJ
taxlaw-2801	432	2	out	out	ADP
taxlaw-2801	432	3	of	of	ADP
taxlaw-2801	432	4	pure	pure	ADJ
taxlaw-2801	432	5	habit	habit	NOUN
taxlaw-2801	432	6	.	.	PUNCT
taxlaw-2801	433	1	indeed	indeed	ADV
taxlaw-2801	433	2	,	,	PUNCT
taxlaw-2801	433	3	if	if	SCONJ
taxlaw-2801	433	4	it	it	PRON
taxlaw-2801	433	5	were	be	AUX
taxlaw-2801	433	6	not	not	PART
taxlaw-2801	433	7	for	for	ADP
taxlaw-2801	433	8	some	some	PRON
taxlaw-2801	433	9	of	of	ADP
taxlaw-2801	433	10	these	these	DET
taxlaw-2801	433	11	“	"	PUNCT
taxlaw-2801	433	12	softer	soft	ADJ
taxlaw-2801	433	13	”	"	PUNCT
taxlaw-2801	433	14	factors	factor	NOUN
taxlaw-2801	433	15	(	(	PUNCT
taxlaw-2801	433	16	factors	factor	NOUN
taxlaw-2801	433	17	other	other	ADJ
taxlaw-2801	433	18	than	than	ADP
taxlaw-2801	433	19	the	the	DET
taxlaw-2801	433	20	threat	threat	NOUN
taxlaw-2801	433	21	of	of	ADP
taxlaw-2801	433	22	formal	formal	ADJ
taxlaw-2801	433	23	penalties	penalty	NOUN
taxlaw-2801	433	24	)	)	PUNCT
taxlaw-2801	433	25	,	,	PUNCT
taxlaw-2801	433	26	the	the	DET
taxlaw-2801	433	27	smb	smb	PROPN
taxlaw-2801	433	28	tax	tax	NOUN
taxlaw-2801	433	29	gap	gap	NOUN
taxlaw-2801	433	30	might	might	AUX
taxlaw-2801	433	31	be	be	AUX
taxlaw-2801	433	32	even	even	ADV
taxlaw-2801	433	33	larger	large	ADJ
taxlaw-2801	433	34	than	than	SCONJ
taxlaw-2801	433	35	it	it	PRON
taxlaw-2801	433	36	is.62	is.62	VERB
taxlaw-2801	433	37	this	this	DET
taxlaw-2801	433	38	broadened	broaden	VERB
taxlaw-2801	433	39	deterrence	deterrence	NOUN
taxlaw-2801	433	40	analysis	analysis	NOUN
taxlaw-2801	433	41	is	be	AUX
taxlaw-2801	433	42	made	make	VERB
taxlaw-2801	433	43	more	more	ADV
taxlaw-2801	433	44	complicated	complicated	ADJ
taxlaw-2801	433	45	by	by	ADP
taxlaw-2801	433	46	the	the	DET
taxlaw-2801	433	47	fact	fact	NOUN
taxlaw-2801	433	48	that	that	SCONJ
taxlaw-2801	433	49	formal	formal	ADJ
taxlaw-2801	433	50	legal	legal	ADJ
taxlaw-2801	433	51	sanctions	sanction	NOUN
taxlaw-2801	433	52	and	and	CCONJ
taxlaw-2801	433	53	informal	informal	ADJ
taxlaw-2801	433	54	nonlegal	nonlegal	ADJ
taxlaw-2801	433	55	factors	factor	NOUN
taxlaw-2801	433	56	affecting	affect	VERB
taxlaw-2801	433	57	human	human	ADJ
taxlaw-2801	433	58	behavior	behavior	NOUN
taxlaw-2801	433	59	can	can	AUX
taxlaw-2801	433	60	have	have	AUX
taxlaw-2801	433	61	complex	complex	ADJ
taxlaw-2801	433	62	causal	causal	ADJ
taxlaw-2801	433	63	relationships	relationship	NOUN
taxlaw-2801	433	64	with	with	ADP
taxlaw-2801	433	65	each	each	DET
taxlaw-2801	433	66	other	other	ADJ
taxlaw-2801	433	67	.	.	PUNCT
taxlaw-2801	434	1	for	for	ADP
taxlaw-2801	434	2	example	example	NOUN
taxlaw-2801	434	3	,	,	PUNCT
taxlaw-2801	434	4	legal	legal	ADJ
taxlaw-2801	434	5	sanctions	sanction	NOUN
taxlaw-2801	434	6	and	and	CCONJ
taxlaw-2801	434	7	nonlegal	nonlegal	ADJ
taxlaw-2801	434	8	sanctions	sanction	NOUN
taxlaw-2801	434	9	can	can	AUX
taxlaw-2801	434	10	act	act	VERB
taxlaw-2801	434	11	as	as	ADP
taxlaw-2801	434	12	complements	complement	NOUN
taxlaw-2801	434	13	.	.	PUNCT
taxlaw-2801	435	1	when	when	SCONJ
taxlaw-2801	435	2	we	we	PRON
taxlaw-2801	435	3	criminalize	criminalize	VERB
taxlaw-2801	435	4	some	some	DET
taxlaw-2801	435	5	conduct	conduct	NOUN
taxlaw-2801	435	6	that	that	PRON
taxlaw-2801	435	7	was	be	AUX
taxlaw-2801	435	8	previously	previously	ADV
taxlaw-2801	435	9	legal	legal	ADJ
taxlaw-2801	435	10	,	,	PUNCT
taxlaw-2801	435	11	for	for	ADP
taxlaw-2801	435	12	example	example	NOUN
taxlaw-2801	435	13	,	,	PUNCT
taxlaw-2801	435	14	the	the	DET
taxlaw-2801	435	15	change	change	NOUN
taxlaw-2801	435	16	in	in	ADP
taxlaw-2801	435	17	the	the	DET
taxlaw-2801	435	18	formal	formal	ADJ
taxlaw-2801	435	19	legal	legal	ADJ
taxlaw-2801	435	20	rule	rule	NOUN
taxlaw-2801	435	21	will	will	AUX
taxlaw-2801	435	22	often	often	ADV
taxlaw-2801	435	23	create	create	VERB
taxlaw-2801	435	24	a	a	DET
taxlaw-2801	435	25	complementary	complementary	ADJ
taxlaw-2801	435	26	informal	informal	ADJ
taxlaw-2801	435	27	sanction	sanction	NOUN
taxlaw-2801	435	28	against	against	ADP
taxlaw-2801	435	29	violating	violate	VERB
taxlaw-2801	435	30	the	the	DET
taxlaw-2801	435	31	new	new	ADJ
taxlaw-2801	435	32	legal	legal	ADJ
taxlaw-2801	435	33	rule	rule	NOUN
taxlaw-2801	435	34	,	,	PUNCT
taxlaw-2801	435	35	at	at	ADP
taxlaw-2801	435	36	least	least	ADJ
taxlaw-2801	435	37	within	within	ADP
taxlaw-2801	435	38	cost	cost	NOUN
taxlaw-2801	435	39	of	of	ADP
taxlaw-2801	435	40	sophisticated	sophisticated	ADJ
taxlaw-2801	435	41	tax	tax	NOUN
taxlaw-2801	435	42	planning	planning	NOUN
taxlaw-2801	435	43	over	over	ADP
taxlaw-2801	435	44	a	a	DET
taxlaw-2801	435	45	larger	large	ADJ
taxlaw-2801	435	46	tax	tax	NOUN
taxlaw-2801	435	47	base	base	NOUN
taxlaw-2801	435	48	.	.	PUNCT
taxlaw-2801	436	1	outright	outright	ADJ
taxlaw-2801	436	2	evasion	evasion	NOUN
taxlaw-2801	436	3	,	,	PUNCT
taxlaw-2801	436	4	however	however	ADV
taxlaw-2801	436	5	,	,	PUNCT
taxlaw-2801	436	6	seems	seem	VERB
taxlaw-2801	436	7	to	to	PART
taxlaw-2801	436	8	move	move	VERB
taxlaw-2801	436	9	in	in	ADP
taxlaw-2801	436	10	the	the	DET
taxlaw-2801	436	11	opposite	opposite	ADJ
taxlaw-2801	436	12	direction	direction	NOUN
taxlaw-2801	436	13	:	:	PUNCT
taxlaw-2801	436	14	the	the	PRON
taxlaw-2801	436	15	larger	large	ADJ
taxlaw-2801	436	16	the	the	DET
taxlaw-2801	436	17	taxpaying	taxpaying	NOUN
taxlaw-2801	436	18	entity	entity	NOUN
taxlaw-2801	436	19	,	,	PUNCT
taxlaw-2801	436	20	the	the	DET
taxlaw-2801	436	21	more	more	ADJ
taxlaw-2801	436	22	parties	party	NOUN
taxlaw-2801	436	23	there	there	PRON
taxlaw-2801	436	24	are	be	VERB
taxlaw-2801	436	25	who	who	PRON
taxlaw-2801	436	26	must	must	AUX
taxlaw-2801	436	27	keep	keep	VERB
taxlaw-2801	436	28	secret	secret	ADJ
taxlaw-2801	436	29	the	the	DET
taxlaw-2801	436	30	fact	fact	NOUN
taxlaw-2801	436	31	of	of	ADP
taxlaw-2801	436	32	evasion	evasion	NOUN
taxlaw-2801	436	33	,	,	PUNCT
taxlaw-2801	436	34	and	and	CCONJ
taxlaw-2801	436	35	the	the	PRON
taxlaw-2801	436	36	more	more	ADV
taxlaw-2801	436	37	difficult	difficult	ADJ
taxlaw-2801	436	38	it	it	PRON
taxlaw-2801	436	39	is	be	AUX
taxlaw-2801	436	40	to	to	PART
taxlaw-2801	436	41	avoid	avoid	VERB
taxlaw-2801	436	42	being	be	AUX
taxlaw-2801	436	43	caught	catch	VERB
taxlaw-2801	436	44	.	.	PUNCT
taxlaw-2801	437	1	see	see	VERB
taxlaw-2801	437	2	generally	generally	ADV
taxlaw-2801	437	3	,	,	PUNCT
taxlaw-2801	437	4	morse	morse	PROPN
taxlaw-2801	437	5	,	,	PUNCT
taxlaw-2801	437	6	karlinsky	karlinsky	PROPN
taxlaw-2801	437	7	&	&	CCONJ
taxlaw-2801	437	8	bankman	bankman	PROPN
taxlaw-2801	437	9	,	,	PUNCT
taxlaw-2801	437	10	supra	supra	PROPN
taxlaw-2801	437	11	note	note	NOUN
taxlaw-2801	437	12	12	12	NUM
taxlaw-2801	437	13	(	(	PUNCT
taxlaw-2801	437	14	describing	describe	VERB
taxlaw-2801	437	15	how	how	SCONJ
taxlaw-2801	437	16	use	use	NOUN
taxlaw-2801	437	17	of	of	ADP
taxlaw-2801	437	18	cash	cash	NOUN
taxlaw-2801	437	19	-	-	PUNCT
taxlaw-2801	437	20	only	only	ADJ
taxlaw-2801	437	21	evasion	evasion	NOUN
taxlaw-2801	437	22	schemes	scheme	NOUN
taxlaw-2801	437	23	tends	tend	VERB
taxlaw-2801	437	24	to	to	PART
taxlaw-2801	437	25	be	be	AUX
taxlaw-2801	437	26	limited	limit	VERB
taxlaw-2801	437	27	to	to	ADP
taxlaw-2801	437	28	very	very	ADV
taxlaw-2801	437	29	small	small	ADJ
taxlaw-2801	437	30	,	,	PUNCT
taxlaw-2801	437	31	often	often	ADV
taxlaw-2801	437	32	family	family	NOUN
taxlaw-2801	437	33	-	-	PUNCT
taxlaw-2801	437	34	only	only	ADV
taxlaw-2801	437	35	businesses	business	NOUN
taxlaw-2801	437	36	)	)	PUNCT
taxlaw-2801	437	37	.	.	PUNCT
taxlaw-2801	438	1	this	this	PRON
taxlaw-2801	438	2	is	be	AUX
taxlaw-2801	438	3	a	a	DET
taxlaw-2801	438	4	version	version	NOUN
taxlaw-2801	438	5	of	of	ADP
taxlaw-2801	438	6	cowell	cowell	PROPN
taxlaw-2801	438	7	’s	’s	PART
taxlaw-2801	438	8	concealment	concealment	NOUN
taxlaw-2801	438	9	costs	cost	NOUN
taxlaw-2801	438	10	argument	argument	NOUN
taxlaw-2801	438	11	.	.	PUNCT
taxlaw-2801	439	1	see	see	VERB
taxlaw-2801	439	2	cowell	cowell	PROPN
taxlaw-2801	439	3	,	,	PUNCT
taxlaw-2801	439	4	supra	supra	PROPN
taxlaw-2801	439	5	note	note	NOUN
taxlaw-2801	439	6	40	40	NUM
taxlaw-2801	439	7	.	.	PUNCT
taxlaw-2801	440	1	61	61	NUM
taxlaw-2801	440	2	slemrod	slemrod	NOUN
taxlaw-2801	440	3	&	&	CCONJ
taxlaw-2801	440	4	bakija	bakija	NOUN
taxlaw-2801	440	5	,	,	PUNCT
taxlaw-2801	440	6	supra	supra	PROPN
taxlaw-2801	440	7	note	note	NOUN
taxlaw-2801	440	8	42	42	NUM
taxlaw-2801	440	9	.	.	PUNCT
taxlaw-2801	441	1	62	62	NUM
taxlaw-2801	441	2	james	james	PROPN
taxlaw-2801	441	3	andreoni	andreoni	PROPN
taxlaw-2801	441	4	,	,	PUNCT
taxlaw-2801	441	5	brian	brian	PROPN
taxlaw-2801	441	6	erard	erard	PROPN
taxlaw-2801	441	7	&	&	CCONJ
taxlaw-2801	441	8	jonathan	jonathan	PROPN
taxlaw-2801	441	9	feinstein	feinstein	PROPN
taxlaw-2801	441	10	,	,	PUNCT
taxlaw-2801	441	11	tax	tax	NOUN
taxlaw-2801	441	12	compliance	compliance	NOUN
taxlaw-2801	441	13	,	,	PUNCT
taxlaw-2801	441	14	36	36	NUM
taxlaw-2801	441	15	j.	j.	PROPN
taxlaw-2801	441	16	econ	econ	PROPN
taxlaw-2801	441	17	.	.	PUNCT
taxlaw-2801	442	1	lit	lit	PROPN
taxlaw-2801	442	2	.	.	PUNCT
taxlaw-2801	443	1	818	818	NUM
taxlaw-2801	443	2	,	,	PUNCT
taxlaw-2801	443	3	822	822	NUM
taxlaw-2801	443	4	(	(	PUNCT
taxlaw-2801	443	5	1998	1998	NUM
taxlaw-2801	443	6	)	)	PUNCT
taxlaw-2801	443	7	.	.	PUNCT
taxlaw-2801	444	1	118	118	NUM
taxlaw-2801	444	2	columbia	columbia	PROPN
taxlaw-2801	444	3	journal	journal	PROPN
taxlaw-2801	444	4	of	of	ADP
taxlaw-2801	444	5	tax	tax	NOUN
taxlaw-2801	444	6	law	law	NOUN
taxlaw-2801	444	7	[	[	X
taxlaw-2801	444	8	vol	vol	NOUN
taxlaw-2801	444	9	.	.	PUNCT
taxlaw-2801	445	1	2:100	2:100	NUM
taxlaw-2801	445	2	communities	community	NOUN
taxlaw-2801	445	3	in	in	ADP
taxlaw-2801	445	4	which	which	PRON
taxlaw-2801	445	5	law	law	NOUN
taxlaw-2801	445	6	abidance	abidance	NOUN
taxlaw-2801	445	7	is	be	AUX
taxlaw-2801	445	8	highly	highly	ADV
taxlaw-2801	445	9	valued.63	valued.63	ADV
taxlaw-2801	445	10	alternatively	alternatively	ADV
taxlaw-2801	445	11	,	,	PUNCT
taxlaw-2801	445	12	legal	legal	ADJ
taxlaw-2801	445	13	and	and	CCONJ
taxlaw-2801	445	14	nonlegal	nonlegal	ADJ
taxlaw-2801	445	15	sanctions	sanction	NOUN
taxlaw-2801	445	16	can	can	AUX
taxlaw-2801	445	17	also	also	ADV
taxlaw-2801	445	18	operate	operate	VERB
taxlaw-2801	445	19	as	as	ADP
taxlaw-2801	445	20	substitutes	substitute	NOUN
taxlaw-2801	445	21	.	.	PUNCT
taxlaw-2801	446	1	for	for	ADP
taxlaw-2801	446	2	example	example	NOUN
taxlaw-2801	446	3	,	,	PUNCT
taxlaw-2801	446	4	when	when	SCONJ
taxlaw-2801	446	5	the	the	DET
taxlaw-2801	446	6	introduction	introduction	NOUN
taxlaw-2801	446	7	of	of	ADP
taxlaw-2801	446	8	a	a	DET
taxlaw-2801	446	9	new	new	ADJ
taxlaw-2801	446	10	formal	formal	ADJ
taxlaw-2801	446	11	legal	legal	ADJ
taxlaw-2801	446	12	sanction	sanction	NOUN
taxlaw-2801	446	13	for	for	ADP
taxlaw-2801	446	14	a	a	DET
taxlaw-2801	446	15	given	give	VERB
taxlaw-2801	446	16	activity	activity	NOUN
taxlaw-2801	446	17	(	(	PUNCT
taxlaw-2801	446	18	such	such	ADJ
taxlaw-2801	446	19	as	as	ADP
taxlaw-2801	446	20	a	a	DET
taxlaw-2801	446	21	fine	fine	NOUN
taxlaw-2801	446	22	for	for	ADP
taxlaw-2801	446	23	being	be	AUX
taxlaw-2801	446	24	late	late	ADJ
taxlaw-2801	446	25	to	to	PART
taxlaw-2801	446	26	pick	pick	VERB
taxlaw-2801	446	27	up	up	ADP
taxlaw-2801	446	28	one	one	NUM
taxlaw-2801	446	29	’s	’s	PART
taxlaw-2801	446	30	child	child	NOUN
taxlaw-2801	446	31	from	from	ADP
taxlaw-2801	446	32	daycare	daycare	NOUN
taxlaw-2801	446	33	)	)	PUNCT
taxlaw-2801	446	34	has	have	VERB
taxlaw-2801	446	35	the	the	DET
taxlaw-2801	446	36	effect	effect	NOUN
taxlaw-2801	446	37	of	of	ADP
taxlaw-2801	446	38	“	"	PUNCT
taxlaw-2801	446	39	crowding	crowd	VERB
taxlaw-2801	446	40	out	out	ADP
taxlaw-2801	446	41	”	"	PUNCT
taxlaw-2801	446	42	or	or	CCONJ
taxlaw-2801	446	43	substituting	substitute	VERB
taxlaw-2801	446	44	for	for	ADP
taxlaw-2801	446	45	existing	exist	VERB
taxlaw-2801	446	46	social	social	ADJ
taxlaw-2801	446	47	sanctions	sanction	NOUN
taxlaw-2801	446	48	against	against	ADP
taxlaw-2801	446	49	the	the	DET
taxlaw-2801	446	50	same	same	ADJ
taxlaw-2801	446	51	activity.64	activity.64	NOUN
taxlaw-2801	446	52	as	as	ADP
taxlaw-2801	446	53	a	a	DET
taxlaw-2801	446	54	result	result	NOUN
taxlaw-2801	446	55	,	,	PUNCT
taxlaw-2801	446	56	tax	tax	NOUN
taxlaw-2801	446	57	policymakers	policymaker	NOUN
taxlaw-2801	446	58	should	should	AUX
taxlaw-2801	446	59	ask	ask	VERB
taxlaw-2801	446	60	whether	whether	SCONJ
taxlaw-2801	446	61	increased	increase	VERB
taxlaw-2801	446	62	formal	formal	ADJ
taxlaw-2801	446	63	fines	fine	NOUN
taxlaw-2801	446	64	will	will	AUX
taxlaw-2801	446	65	improve	improve	VERB
taxlaw-2801	446	66	smb	smb	NOUN
taxlaw-2801	446	67	taxpayer	taxpayer	NOUN
taxlaw-2801	446	68	compliance	compliance	NOUN
taxlaw-2801	446	69	or	or	CCONJ
taxlaw-2801	446	70	undermine	undermine	VERB
taxlaw-2801	446	71	it	it	PRON
taxlaw-2801	446	72	.	.	PUNCT
taxlaw-2801	447	1	for	for	ADP
taxlaw-2801	447	2	example	example	NOUN
taxlaw-2801	447	3	,	,	PUNCT
taxlaw-2801	447	4	if	if	SCONJ
taxlaw-2801	447	5	fines	fine	NOUN
taxlaw-2801	447	6	for	for	ADP
taxlaw-2801	447	7	noncompliance	noncompliance	NOUN
taxlaw-2801	447	8	were	be	AUX
taxlaw-2801	447	9	already	already	ADV
taxlaw-2801	447	10	set	set	VERB
taxlaw-2801	447	11	very	very	ADV
taxlaw-2801	447	12	high	high	ADJ
taxlaw-2801	447	13	,	,	PUNCT
taxlaw-2801	447	14	then	then	ADV
taxlaw-2801	447	15	raising	raise	VERB
taxlaw-2801	447	16	them	they	PRON
taxlaw-2801	447	17	further	far	ADV
taxlaw-2801	447	18	might	might	AUX
taxlaw-2801	447	19	simply	simply	ADV
taxlaw-2801	447	20	alienate	alienate	VERB
taxlaw-2801	447	21	taxpayers	taxpayer	NOUN
taxlaw-2801	447	22	and	and	CCONJ
taxlaw-2801	447	23	weaken	weaken	VERB
taxlaw-2801	447	24	existing	exist	VERB
taxlaw-2801	447	25	norms	norm	NOUN
taxlaw-2801	447	26	in	in	ADP
taxlaw-2801	447	27	favor	favor	NOUN
taxlaw-2801	447	28	of	of	ADP
taxlaw-2801	447	29	law	law	NOUN
taxlaw-2801	447	30	abidance	abidance	NOUN
taxlaw-2801	447	31	.	.	PUNCT
taxlaw-2801	448	1	(	(	PUNCT
taxlaw-2801	448	2	as	as	SCONJ
taxlaw-2801	448	3	discussed	discuss	VERB
taxlaw-2801	448	4	further	far	ADV
taxlaw-2801	448	5	below	below	ADV
taxlaw-2801	448	6	,	,	PUNCT
taxlaw-2801	448	7	however	however	ADV
taxlaw-2801	448	8	,	,	PUNCT
taxlaw-2801	448	9	we	we	PRON
taxlaw-2801	448	10	doubt	doubt	VERB
taxlaw-2801	448	11	that	that	SCONJ
taxlaw-2801	448	12	this	this	PRON
taxlaw-2801	448	13	describes	describe	VERB
taxlaw-2801	448	14	the	the	DET
taxlaw-2801	448	15	current	current	ADJ
taxlaw-2801	448	16	situation	situation	NOUN
taxlaw-2801	448	17	with	with	ADP
taxlaw-2801	448	18	smb	smb	PROPN
taxlaw-2801	448	19	taxpayers	taxpayer	NOUN
taxlaw-2801	448	20	)	)	PUNCT
taxlaw-2801	448	21	.	.	PUNCT
taxlaw-2801	449	1	policymakers	policymaker	NOUN
taxlaw-2801	449	2	should	should	AUX
taxlaw-2801	449	3	also	also	ADV
taxlaw-2801	449	4	consider	consider	VERB
taxlaw-2801	449	5	whether	whether	SCONJ
taxlaw-2801	449	6	efforts	effort	NOUN
taxlaw-2801	449	7	to	to	PART
taxlaw-2801	449	8	increase	increase	VERB
taxlaw-2801	449	9	informal	informal	ADJ
taxlaw-2801	449	10	social	social	ADJ
taxlaw-2801	449	11	sanctions	sanction	NOUN
taxlaw-2801	449	12	for	for	ADP
taxlaw-2801	449	13	noncompliance	noncompliance	NOUN
taxlaw-2801	449	14	might	might	AUX
taxlaw-2801	449	15	also	also	ADV
taxlaw-2801	449	16	be	be	AUX
taxlaw-2801	449	17	helpful	helpful	ADJ
taxlaw-2801	449	18	,	,	PUNCT
taxlaw-2801	449	19	such	such	ADJ
taxlaw-2801	449	20	as	as	ADP
taxlaw-2801	449	21	a	a	DET
taxlaw-2801	449	22	public	public	ADJ
taxlaw-2801	449	23	relations	relation	NOUN
taxlaw-2801	449	24	campaign	campaign	NOUN
taxlaw-2801	449	25	to	to	PART
taxlaw-2801	449	26	encourage	encourage	VERB
taxlaw-2801	449	27	tax	tax	NOUN
taxlaw-2801	449	28	compliance	compliance	NOUN
taxlaw-2801	449	29	65	65	NUM
taxlaw-2801	449	30	c.	c.	PROPN
taxlaw-2801	449	31	obvious	obvious	ADJ
taxlaw-2801	449	32	potential	potential	ADJ
taxlaw-2801	449	33	solutions	solution	NOUN
taxlaw-2801	449	34	to	to	ADP
taxlaw-2801	449	35	the	the	DET
taxlaw-2801	449	36	smb	smb	NOUN
taxlaw-2801	449	37	tax	tax	NOUN
taxlaw-2801	449	38	gap	gap	NOUN
taxlaw-2801	449	39	(	(	PUNCT
taxlaw-2801	449	40	other	other	ADJ
taxlaw-2801	449	41	than	than	ADP
taxlaw-2801	449	42	presumptive	presumptive	ADJ
taxlaw-2801	449	43	taxation	taxation	NOUN
taxlaw-2801	449	44	)	)	PUNCT
taxlaw-2801	449	45	or	or	CCONJ
taxlaw-2801	449	46	perhaps	perhaps	ADV
taxlaw-2801	449	47	occasional	occasional	ADJ
taxlaw-2801	449	48	public	public	ADJ
taxlaw-2801	449	49	shaming	shaming	NOUN
taxlaw-2801	449	50	for	for	ADP
taxlaw-2801	449	51	the	the	DET
taxlaw-2801	449	52	most	most	ADV
taxlaw-2801	449	53	egregious	egregious	ADJ
taxlaw-2801	449	54	(	(	PUNCT
taxlaw-2801	449	55	or	or	CCONJ
taxlaw-2801	449	56	most	most	ADV
taxlaw-2801	449	57	notorious	notorious	ADJ
taxlaw-2801	449	58	)	)	PUNCT
taxlaw-2801	449	59	examples	example	NOUN
taxlaw-2801	449	60	of	of	ADP
taxlaw-2801	449	61	evasion	evasion	NOUN
taxlaw-2801	449	62	.	.	PUNCT
taxlaw-2801	450	1	would	would	AUX
taxlaw-2801	450	2	such	such	ADJ
taxlaw-2801	450	3	efforts	effort	NOUN
taxlaw-2801	450	4	be	be	AUX
taxlaw-2801	450	5	effective	effective	ADJ
taxlaw-2801	450	6	or	or	CCONJ
taxlaw-2801	450	7	counterproductive	counterproductive	ADJ
taxlaw-2801	450	8	?	?	PUNCT
taxlaw-2801	451	1	although	although	SCONJ
taxlaw-2801	451	2	definitive	definitive	ADJ
taxlaw-2801	451	3	answers	answer	NOUN
taxlaw-2801	451	4	to	to	ADP
taxlaw-2801	451	5	any	any	PRON
taxlaw-2801	451	6	these	these	DET
taxlaw-2801	451	7	questions	question	NOUN
taxlaw-2801	451	8	are	be	AUX
taxlaw-2801	451	9	difficult	difficult	ADJ
taxlaw-2801	451	10	to	to	PART
taxlaw-2801	451	11	come	come	VERB
taxlaw-2801	451	12	by	by	ADV
taxlaw-2801	451	13	,	,	PUNCT
taxlaw-2801	451	14	no	no	DET
taxlaw-2801	451	15	drastic	drastic	ADJ
taxlaw-2801	451	16	policy	policy	NOUN
taxlaw-2801	451	17	changes	change	NOUN
taxlaw-2801	451	18	should	should	AUX
taxlaw-2801	451	19	be	be	AUX
taxlaw-2801	451	20	made	make	VERB
taxlaw-2801	451	21	until	until	SCONJ
taxlaw-2801	451	22	there	there	PRON
taxlaw-2801	451	23	are	be	VERB
taxlaw-2801	451	24	at	at	ADP
taxlaw-2801	451	25	least	least	ADJ
taxlaw-2801	451	26	some	some	DET
taxlaw-2801	451	27	educated	educate	VERB
taxlaw-2801	451	28	guesses	guess	NOUN
taxlaw-2801	451	29	.	.	PUNCT
taxlaw-2801	452	1	given	give	VERB
taxlaw-2801	452	2	all	all	PRON
taxlaw-2801	452	3	of	of	ADP
taxlaw-2801	452	4	these	these	DET
taxlaw-2801	452	5	considerations	consideration	NOUN
taxlaw-2801	452	6	,	,	PUNCT
taxlaw-2801	452	7	especially	especially	ADV
taxlaw-2801	452	8	the	the	DET
taxlaw-2801	452	9	cost	cost	NOUN
taxlaw-2801	452	10	associated	associate	VERB
taxlaw-2801	452	11	with	with	ADP
taxlaw-2801	452	12	a	a	DET
taxlaw-2801	452	13	massive	massive	ADJ
taxlaw-2801	452	14	increase	increase	NOUN
taxlaw-2801	452	15	in	in	ADP
taxlaw-2801	452	16	auditing	auditing	NOUN
taxlaw-2801	452	17	of	of	ADP
taxlaw-2801	452	18	smbs	smb	NOUN
taxlaw-2801	452	19	,	,	PUNCT
taxlaw-2801	452	20	one	one	NUM
taxlaw-2801	452	21	obvious	obvious	ADJ
taxlaw-2801	452	22	potential	potential	NOUN
taxlaw-2801	452	23	(	(	PUNCT
taxlaw-2801	452	24	and	and	CCONJ
taxlaw-2801	452	25	possibly	possibly	ADV
taxlaw-2801	452	26	low	low	ADJ
taxlaw-2801	452	27	-	-	PUNCT
taxlaw-2801	452	28	cost	cost	NOUN
taxlaw-2801	452	29	)	)	PUNCT
taxlaw-2801	452	30	solution	solution	NOUN
taxlaw-2801	452	31	to	to	ADP
taxlaw-2801	452	32	the	the	DET
taxlaw-2801	452	33	smb	smb	PROPN
taxlaw-2801	452	34	tax	tax	NOUN
taxlaw-2801	452	35	gap	gap	NOUN
taxlaw-2801	452	36	would	would	AUX
taxlaw-2801	452	37	be	be	AUX
taxlaw-2801	452	38	to	to	PART
taxlaw-2801	452	39	enact	enact	VERB
taxlaw-2801	452	40	compulsory	compulsory	ADJ
taxlaw-2801	452	41	income	income	NOUN
taxlaw-2801	452	42	-	-	PUNCT
taxlaw-2801	452	43	tax	tax	NOUN
taxlaw-2801	452	44	withholding	withholding	NOUN
taxlaw-2801	452	45	for	for	ADP
taxlaw-2801	452	46	business	business	NOUN
taxlaw-2801	452	47	63	63	NUM
taxlaw-2801	452	48	eric	eric	PROPN
taxlaw-2801	452	49	a.	a.	NOUN
taxlaw-2801	452	50	posner	posner	PROPN
taxlaw-2801	452	51	,	,	PUNCT
taxlaw-2801	452	52	law	law	NOUN
taxlaw-2801	452	53	and	and	CCONJ
taxlaw-2801	452	54	social	social	ADJ
taxlaw-2801	452	55	norms	norm	NOUN
taxlaw-2801	452	56	:	:	PUNCT
taxlaw-2801	452	57	the	the	DET
taxlaw-2801	452	58	case	case	NOUN
taxlaw-2801	452	59	of	of	ADP
taxlaw-2801	452	60	tax	tax	NOUN
taxlaw-2801	452	61	compliance	compliance	NOUN
taxlaw-2801	452	62	,	,	PUNCT
taxlaw-2801	452	63	86	86	NUM
taxlaw-2801	452	64	va	va	NOUN
taxlaw-2801	452	65	.	.	PUNCT
taxlaw-2801	453	1	l.	l.	PROPN
taxlaw-2801	453	2	rev	rev	PROPN
taxlaw-2801	453	3	.	.	PROPN
taxlaw-2801	453	4	1781	1781	NUM
taxlaw-2801	453	5	(	(	PUNCT
taxlaw-2801	453	6	2002	2002	NUM
taxlaw-2801	453	7	)	)	PUNCT
taxlaw-2801	453	8	.	.	PUNCT
taxlaw-2801	454	1	64	64	NUM
taxlaw-2801	454	2	uri	uri	PROPN
taxlaw-2801	454	3	gneezy	gneezy	PROPN
taxlaw-2801	454	4	&	&	CCONJ
taxlaw-2801	454	5	aldo	aldo	PROPN
taxlaw-2801	454	6	rustichini	rustichini	PROPN
taxlaw-2801	454	7	,	,	PUNCT
taxlaw-2801	454	8	a	a	DET
taxlaw-2801	454	9	fine	fine	NOUN
taxlaw-2801	454	10	is	be	AUX
taxlaw-2801	454	11	a	a	DET
taxlaw-2801	454	12	price	price	NOUN
taxlaw-2801	454	13	,	,	PUNCT
taxlaw-2801	454	14	29	29	NUM
taxlaw-2801	454	15	j.	j.	PROPN
taxlaw-2801	454	16	legal	legal	ADJ
taxlaw-2801	454	17	stud	stud	NOUN
taxlaw-2801	454	18	.	.	PUNCT
taxlaw-2801	455	1	1	1	NUM
taxlaw-2801	455	2	,	,	PUNCT
taxlaw-2801	455	3	3	3	NUM
taxlaw-2801	455	4	(	(	PUNCT
taxlaw-2801	455	5	2000	2000	NUM
taxlaw-2801	455	6	)	)	PUNCT
taxlaw-2801	455	7	.	.	PUNCT
taxlaw-2801	456	1	65	65	NUM
taxlaw-2801	457	1	the	the	DET
taxlaw-2801	457	2	results	result	NOUN
taxlaw-2801	457	3	of	of	ADP
taxlaw-2801	457	4	the	the	DET
taxlaw-2801	457	5	“	"	PUNCT
taxlaw-2801	457	6	minnesota	minnesota	ADJ
taxlaw-2801	457	7	experiment	experiment	NOUN
taxlaw-2801	457	8	”	"	PUNCT
taxlaw-2801	457	9	provide	provide	VERB
taxlaw-2801	457	10	interesting	interesting	ADJ
taxlaw-2801	457	11	data	datum	NOUN
taxlaw-2801	457	12	on	on	ADP
taxlaw-2801	457	13	this	this	DET
taxlaw-2801	457	14	subject	subject	NOUN
taxlaw-2801	457	15	.	.	PUNCT
taxlaw-2801	458	1	see	see	VERB
taxlaw-2801	458	2	joel	joel	PROPN
taxlaw-2801	458	3	slemrod	slemrod	PROPN
taxlaw-2801	458	4	,	,	PUNCT
taxlaw-2801	458	5	marsha	marsha	PROPN
taxlaw-2801	458	6	blumenthal	blumenthal	PROPN
taxlaw-2801	458	7	&	&	CCONJ
taxlaw-2801	458	8	charles	charles	PROPN
taxlaw-2801	458	9	christian	christian	PROPN
taxlaw-2801	458	10	,	,	PUNCT
taxlaw-2801	458	11	the	the	DET
taxlaw-2801	458	12	determinants	determinant	NOUN
taxlaw-2801	458	13	of	of	ADP
taxlaw-2801	458	14	income	income	NOUN
taxlaw-2801	458	15	tax	tax	NOUN
taxlaw-2801	458	16	compliance	compliance	NOUN
taxlaw-2801	458	17	:	:	PUNCT
taxlaw-2801	458	18	evidence	evidence	NOUN
taxlaw-2801	458	19	from	from	ADP
taxlaw-2801	458	20	a	a	DET
taxlaw-2801	458	21	controlled	control	VERB
taxlaw-2801	458	22	experiment	experiment	NOUN
taxlaw-2801	458	23	in	in	ADP
taxlaw-2801	458	24	minnesota	minnesota	PROPN
taxlaw-2801	458	25	(	(	PUNCT
taxlaw-2801	458	26	nat’l	nat’l	NUM
taxlaw-2801	458	27	bureau	bureau	PROPN
taxlaw-2801	458	28	of	of	ADP
taxlaw-2801	458	29	econ	econ	PROPN
taxlaw-2801	458	30	.	.	PUNCT
taxlaw-2801	459	1	research	research	PROPN
taxlaw-2801	459	2	,	,	PUNCT
taxlaw-2801	459	3	working	work	VERB
taxlaw-2801	459	4	paper	paper	NOUN
taxlaw-2801	459	5	no	no	NOUN
taxlaw-2801	459	6	.	.	PROPN
taxlaw-2801	459	7	6575	6575	NUM
taxlaw-2801	459	8	,	,	PUNCT
taxlaw-2801	459	9	1998	1998	NUM
taxlaw-2801	459	10	)	)	PUNCT
taxlaw-2801	459	11	.	.	PUNCT
taxlaw-2801	460	1	the	the	DET
taxlaw-2801	460	2	experiment	experiment	NOUN
taxlaw-2801	460	3	involved	involve	VERB
taxlaw-2801	460	4	five	five	NUM
taxlaw-2801	460	5	different	different	ADJ
taxlaw-2801	460	6	groups	group	NOUN
taxlaw-2801	460	7	of	of	ADP
taxlaw-2801	460	8	minnesota	minnesota	PROPN
taxlaw-2801	460	9	taxpayers	taxpayer	NOUN
taxlaw-2801	460	10	.	.	PUNCT
taxlaw-2801	461	1	one	one	NUM
taxlaw-2801	461	2	group	group	NOUN
taxlaw-2801	461	3	was	be	AUX
taxlaw-2801	461	4	offered	offer	VERB
taxlaw-2801	461	5	enhanced	enhanced	ADJ
taxlaw-2801	461	6	taxpayer	taxpayer	NOUN
taxlaw-2801	461	7	assistance	assistance	NOUN
taxlaw-2801	461	8	.	.	PUNCT
taxlaw-2801	462	1	another	another	PRON
taxlaw-2801	462	2	received	receive	VERB
taxlaw-2801	462	3	a	a	DET
taxlaw-2801	462	4	redesigned	redesign	VERB
taxlaw-2801	462	5	minnesota	minnesota	PROPN
taxlaw-2801	462	6	income	income	NOUN
taxlaw-2801	462	7	tax	tax	NOUN
taxlaw-2801	462	8	return	return	NOUN
taxlaw-2801	462	9	.	.	PUNCT
taxlaw-2801	463	1	two	two	NUM
taxlaw-2801	463	2	additional	additional	ADJ
taxlaw-2801	463	3	large	large	ADJ
taxlaw-2801	463	4	groups	group	NOUN
taxlaw-2801	463	5	received	receive	VERB
taxlaw-2801	463	6	“	"	PUNCT
taxlaw-2801	463	7	educational	educational	ADJ
taxlaw-2801	463	8	”	"	PUNCT
taxlaw-2801	463	9	letters	letter	NOUN
taxlaw-2801	463	10	from	from	ADP
taxlaw-2801	463	11	the	the	DET
taxlaw-2801	463	12	commissioner	commissioner	NOUN
taxlaw-2801	463	13	of	of	ADP
taxlaw-2801	463	14	revenue	revenue	NOUN
taxlaw-2801	463	15	that	that	PRON
taxlaw-2801	463	16	appealed	appeal	VERB
taxlaw-2801	463	17	to	to	ADP
taxlaw-2801	463	18	their	their	PRON
taxlaw-2801	463	19	sense	sense	NOUN
taxlaw-2801	463	20	of	of	ADP
taxlaw-2801	463	21	equity	equity	NOUN
taxlaw-2801	463	22	or	or	CCONJ
taxlaw-2801	463	23	appealed	appeal	VERB
taxlaw-2801	463	24	to	to	ADP
taxlaw-2801	463	25	social	social	ADJ
taxlaw-2801	463	26	norms	norm	NOUN
taxlaw-2801	463	27	of	of	ADP
taxlaw-2801	463	28	compliance	compliance	NOUN
taxlaw-2801	463	29	.	.	PUNCT
taxlaw-2801	464	1	finally	finally	ADV
taxlaw-2801	464	2	,	,	PUNCT
taxlaw-2801	464	3	a	a	DET
taxlaw-2801	464	4	fifth	fifth	ADJ
taxlaw-2801	464	5	group	group	NOUN
taxlaw-2801	464	6	was	be	AUX
taxlaw-2801	464	7	informed	inform	VERB
taxlaw-2801	464	8	by	by	ADP
taxlaw-2801	464	9	the	the	DET
taxlaw-2801	464	10	commissioner	commissioner	NOUN
taxlaw-2801	464	11	that	that	SCONJ
taxlaw-2801	464	12	the	the	DET
taxlaw-2801	464	13	returns	return	NOUN
taxlaw-2801	464	14	they	they	PRON
taxlaw-2801	464	15	were	be	AUX
taxlaw-2801	464	16	about	about	ADJ
taxlaw-2801	464	17	to	to	PART
taxlaw-2801	464	18	file	file	VERB
taxlaw-2801	464	19	,	,	PUNCT
taxlaw-2801	464	20	both	both	CCONJ
taxlaw-2801	464	21	state	state	NOUN
taxlaw-2801	464	22	and	and	CCONJ
taxlaw-2801	464	23	federal	federal	ADJ
taxlaw-2801	464	24	,	,	PUNCT
taxlaw-2801	464	25	would	would	AUX
taxlaw-2801	464	26	be	be	AUX
taxlaw-2801	464	27	“	"	PUNCT
taxlaw-2801	464	28	closely	closely	ADV
taxlaw-2801	464	29	examined	examine	VERB
taxlaw-2801	464	30	.	.	PUNCT
taxlaw-2801	464	31	”	"	PUNCT
taxlaw-2801	465	1	the	the	DET
taxlaw-2801	465	2	most	most	ADV
taxlaw-2801	465	3	interesting	interesting	ADJ
taxlaw-2801	465	4	results	result	NOUN
taxlaw-2801	465	5	from	from	ADP
taxlaw-2801	465	6	the	the	DET
taxlaw-2801	465	7	experiment	experiment	NOUN
taxlaw-2801	465	8	lie	lie	VERB
taxlaw-2801	465	9	with	with	ADP
taxlaw-2801	465	10	the	the	DET
taxlaw-2801	465	11	groups	group	NOUN
taxlaw-2801	465	12	that	that	PRON
taxlaw-2801	465	13	received	receive	VERB
taxlaw-2801	465	14	the	the	DET
taxlaw-2801	465	15	letters	letter	NOUN
taxlaw-2801	465	16	with	with	ADP
taxlaw-2801	465	17	audit	audit	NOUN
taxlaw-2801	465	18	threats	threat	NOUN
taxlaw-2801	465	19	and	and	CCONJ
taxlaw-2801	465	20	with	with	ADP
taxlaw-2801	465	21	moral	moral	ADJ
taxlaw-2801	465	22	reminders	reminder	NOUN
taxlaw-2801	465	23	.	.	PUNCT
taxlaw-2801	466	1	lowand	lowand	ADJ
taxlaw-2801	466	2	medium	medium	ADJ
taxlaw-2801	466	3	-	-	PUNCT
taxlaw-2801	466	4	income	income	NOUN
taxlaw-2801	466	5	taxpayers	taxpayer	NOUN
taxlaw-2801	466	6	responded	respond	VERB
taxlaw-2801	466	7	positively	positively	ADV
taxlaw-2801	466	8	to	to	ADP
taxlaw-2801	466	9	the	the	DET
taxlaw-2801	466	10	audit	audit	NOUN
taxlaw-2801	466	11	threats	threat	NOUN
taxlaw-2801	466	12	,	,	PUNCT
taxlaw-2801	466	13	reporting	report	VERB
taxlaw-2801	466	14	higher	high	ADJ
taxlaw-2801	466	15	incomes	income	NOUN
taxlaw-2801	466	16	in	in	ADP
taxlaw-2801	466	17	the	the	DET
taxlaw-2801	466	18	following	following	ADJ
taxlaw-2801	466	19	year	year	NOUN
taxlaw-2801	466	20	.	.	PUNCT
taxlaw-2801	467	1	within	within	ADP
taxlaw-2801	467	2	these	these	DET
taxlaw-2801	467	3	groups	group	NOUN
taxlaw-2801	467	4	,	,	PUNCT
taxlaw-2801	467	5	high	high	ADJ
taxlaw-2801	467	6	-	-	PUNCT
taxlaw-2801	467	7	evasion	evasion	NOUN
taxlaw-2801	467	8	-	-	PUNCT
taxlaw-2801	467	9	opportunity	opportunity	NOUN
taxlaw-2801	467	10	taxpayers	taxpayer	NOUN
taxlaw-2801	467	11	(	(	PUNCT
taxlaw-2801	467	12	those	those	PRON
taxlaw-2801	467	13	with	with	ADP
taxlaw-2801	467	14	small	small	ADJ
taxlaw-2801	467	15	business	business	NOUN
taxlaw-2801	467	16	income	income	NOUN
taxlaw-2801	467	17	or	or	CCONJ
taxlaw-2801	467	18	farm	farm	NOUN
taxlaw-2801	467	19	income	income	NOUN
taxlaw-2801	467	20	)	)	PUNCT
taxlaw-2801	467	21	responded	respond	VERB
taxlaw-2801	467	22	with	with	ADP
taxlaw-2801	467	23	a	a	DET
taxlaw-2801	467	24	higher	high	ADJ
taxlaw-2801	467	25	average	average	ADJ
taxlaw-2801	467	26	change	change	NOUN
taxlaw-2801	467	27	in	in	ADP
taxlaw-2801	467	28	the	the	DET
taxlaw-2801	467	29	reported	reported	ADJ
taxlaw-2801	467	30	income	income	NOUN
taxlaw-2801	467	31	than	than	ADP
taxlaw-2801	467	32	low	low	ADJ
taxlaw-2801	467	33	-	-	PUNCT
taxlaw-2801	467	34	evasion	evasion	NOUN
taxlaw-2801	467	35	-	-	PUNCT
taxlaw-2801	467	36	opportunity	opportunity	NOUN
taxlaw-2801	467	37	taxpayers	taxpayer	NOUN
taxlaw-2801	467	38	.	.	PUNCT
taxlaw-2801	468	1	high	high	ADJ
taxlaw-2801	468	2	-	-	PUNCT
taxlaw-2801	468	3	income	income	NOUN
taxlaw-2801	468	4	taxpayers	taxpayer	NOUN
taxlaw-2801	468	5	,	,	PUNCT
taxlaw-2801	468	6	however	however	ADV
taxlaw-2801	468	7	,	,	PUNCT
taxlaw-2801	468	8	did	do	AUX
taxlaw-2801	468	9	not	not	PART
taxlaw-2801	468	10	respond	respond	VERB
taxlaw-2801	468	11	in	in	ADP
taxlaw-2801	468	12	the	the	DET
taxlaw-2801	468	13	same	same	ADJ
taxlaw-2801	468	14	fashion	fashion	NOUN
taxlaw-2801	468	15	.	.	PUNCT
taxlaw-2801	469	1	some	some	PRON
taxlaw-2801	469	2	of	of	ADP
taxlaw-2801	469	3	them	they	PRON
taxlaw-2801	469	4	reported	report	VERB
taxlaw-2801	469	5	even	even	ADV
taxlaw-2801	469	6	less	less	ADJ
taxlaw-2801	469	7	tax	tax	NOUN
taxlaw-2801	469	8	after	after	ADP
taxlaw-2801	469	9	receiving	receive	VERB
taxlaw-2801	469	10	the	the	DET
taxlaw-2801	469	11	audit	audit	NOUN
taxlaw-2801	469	12	letter	letter	NOUN
taxlaw-2801	469	13	.	.	PUNCT
taxlaw-2801	470	1	slemrod	slemrod	NOUN
taxlaw-2801	470	2	,	,	PUNCT
taxlaw-2801	470	3	blumenthal	blumenthal	NOUN
taxlaw-2801	470	4	,	,	PUNCT
taxlaw-2801	470	5	and	and	CCONJ
taxlaw-2801	470	6	christian	christian	PROPN
taxlaw-2801	470	7	give	give	VERB
taxlaw-2801	470	8	two	two	NUM
taxlaw-2801	470	9	plausible	plausible	ADJ
taxlaw-2801	470	10	explanations	explanation	NOUN
taxlaw-2801	470	11	for	for	ADP
taxlaw-2801	470	12	the	the	DET
taxlaw-2801	470	13	behavior	behavior	NOUN
taxlaw-2801	470	14	of	of	ADP
taxlaw-2801	470	15	high	high	ADJ
taxlaw-2801	470	16	-	-	PUNCT
taxlaw-2801	470	17	income	income	NOUN
taxlaw-2801	470	18	taxpayers	taxpayer	NOUN
taxlaw-2801	470	19	.	.	PUNCT
taxlaw-2801	471	1	first	first	ADV
taxlaw-2801	471	2	,	,	PUNCT
taxlaw-2801	471	3	it	it	PRON
taxlaw-2801	471	4	is	be	AUX
taxlaw-2801	471	5	possible	possible	ADJ
taxlaw-2801	471	6	that	that	SCONJ
taxlaw-2801	471	7	such	such	ADJ
taxlaw-2801	471	8	taxpayers	taxpayer	NOUN
taxlaw-2801	471	9	,	,	PUNCT
taxlaw-2801	471	10	after	after	ADP
taxlaw-2801	471	11	receiving	receive	VERB
taxlaw-2801	471	12	the	the	DET
taxlaw-2801	471	13	letter	letter	NOUN
taxlaw-2801	471	14	,	,	PUNCT
taxlaw-2801	471	15	consulted	consult	VERB
taxlaw-2801	471	16	advisors	advisor	NOUN
taxlaw-2801	471	17	who	who	PRON
taxlaw-2801	471	18	then	then	ADV
taxlaw-2801	471	19	uncovered	uncover	VERB
taxlaw-2801	471	20	legitimate	legitimate	ADJ
taxlaw-2801	471	21	ways	way	NOUN
taxlaw-2801	471	22	for	for	SCONJ
taxlaw-2801	471	23	the	the	DET
taxlaw-2801	471	24	taxpayers	taxpayer	NOUN
taxlaw-2801	471	25	to	to	PART
taxlaw-2801	471	26	reduce	reduce	VERB
taxlaw-2801	471	27	their	their	PRON
taxlaw-2801	471	28	tax	tax	NOUN
taxlaw-2801	471	29	liability	liability	NOUN
taxlaw-2801	471	30	.	.	PUNCT
taxlaw-2801	472	1	second	second	ADJ
taxlaw-2801	472	2	,	,	PUNCT
taxlaw-2801	472	3	some	some	DET
taxlaw-2801	472	4	high	high	ADJ
taxlaw-2801	472	5	-	-	PUNCT
taxlaw-2801	472	6	income	income	NOUN
taxlaw-2801	472	7	taxpayers	taxpayer	NOUN
taxlaw-2801	472	8	may	may	AUX
taxlaw-2801	472	9	have	have	AUX
taxlaw-2801	472	10	perceived	perceive	VERB
taxlaw-2801	472	11	the	the	DET
taxlaw-2801	472	12	audit	audit	NOUN
taxlaw-2801	472	13	process	process	NOUN
taxlaw-2801	472	14	as	as	ADP
taxlaw-2801	472	15	a	a	DET
taxlaw-2801	472	16	sort	sort	NOUN
taxlaw-2801	472	17	of	of	ADP
taxlaw-2801	472	18	negotiation	negotiation	NOUN
taxlaw-2801	472	19	in	in	ADP
taxlaw-2801	472	20	which	which	PRON
taxlaw-2801	472	21	their	their	PRON
taxlaw-2801	472	22	reported	report	VERB
taxlaw-2801	472	23	tax	tax	NOUN
taxlaw-2801	472	24	liability	liability	NOUN
taxlaw-2801	472	25	is	be	AUX
taxlaw-2801	472	26	merely	merely	ADV
taxlaw-2801	472	27	their	their	PRON
taxlaw-2801	472	28	initial	initial	ADJ
taxlaw-2801	472	29	“	"	PUNCT
taxlaw-2801	472	30	bid	bid	NOUN
taxlaw-2801	472	31	.	.	PUNCT
taxlaw-2801	472	32	”	"	PUNCT
taxlaw-2801	473	1	as	as	ADP
taxlaw-2801	473	2	for	for	ADP
taxlaw-2801	473	3	the	the	DET
taxlaw-2801	473	4	two	two	NUM
taxlaw-2801	473	5	groups	group	NOUN
taxlaw-2801	473	6	that	that	PRON
taxlaw-2801	473	7	received	receive	VERB
taxlaw-2801	473	8	educational	educational	ADJ
taxlaw-2801	473	9	letters	letter	NOUN
taxlaw-2801	473	10	,	,	PUNCT
taxlaw-2801	473	11	one	one	NUM
taxlaw-2801	473	12	received	receive	VERB
taxlaw-2801	473	13	a	a	DET
taxlaw-2801	473	14	letter	letter	NOUN
taxlaw-2801	473	15	that	that	PRON
taxlaw-2801	473	16	was	be	AUX
taxlaw-2801	473	17	intended	intend	VERB
taxlaw-2801	473	18	to	to	PART
taxlaw-2801	473	19	appeal	appeal	VERB
taxlaw-2801	473	20	to	to	ADP
taxlaw-2801	473	21	the	the	DET
taxlaw-2801	473	22	taxpayer	taxpayer	NOUN
taxlaw-2801	473	23	’s	’s	PART
taxlaw-2801	473	24	intrinsic	intrinsic	ADJ
taxlaw-2801	473	25	sense	sense	NOUN
taxlaw-2801	473	26	of	of	ADP
taxlaw-2801	473	27	moral	moral	ADJ
taxlaw-2801	473	28	duty	duty	NOUN
taxlaw-2801	473	29	and	and	CCONJ
taxlaw-2801	473	30	the	the	DET
taxlaw-2801	473	31	other	other	ADJ
taxlaw-2801	473	32	received	receive	VERB
taxlaw-2801	473	33	a	a	DET
taxlaw-2801	473	34	letter	letter	NOUN
taxlaw-2801	473	35	that	that	PRON
taxlaw-2801	473	36	emphasized	emphasize	VERB
taxlaw-2801	473	37	social	social	ADJ
taxlaw-2801	473	38	norms	norm	NOUN
taxlaw-2801	473	39	.	.	PUNCT
taxlaw-2801	474	1	as	as	SCONJ
taxlaw-2801	474	2	it	it	PRON
taxlaw-2801	474	3	turned	turn	VERB
taxlaw-2801	474	4	out	out	ADP
taxlaw-2801	474	5	,	,	PUNCT
taxlaw-2801	474	6	the	the	DET
taxlaw-2801	474	7	first	first	ADJ
taxlaw-2801	474	8	letter	letter	NOUN
taxlaw-2801	474	9	had	have	VERB
taxlaw-2801	474	10	little	little	ADJ
taxlaw-2801	474	11	effect	effect	NOUN
taxlaw-2801	474	12	on	on	ADP
taxlaw-2801	474	13	compliance	compliance	NOUN
taxlaw-2801	474	14	,	,	PUNCT
taxlaw-2801	474	15	whereas	whereas	SCONJ
taxlaw-2801	474	16	the	the	DET
taxlaw-2801	474	17	second	second	ADJ
taxlaw-2801	474	18	letter	letter	NOUN
taxlaw-2801	474	19	led	lead	VERB
taxlaw-2801	474	20	to	to	ADP
taxlaw-2801	474	21	some	some	DET
taxlaw-2801	474	22	improvement	improvement	NOUN
taxlaw-2801	474	23	in	in	ADP
taxlaw-2801	474	24	some	some	DET
taxlaw-2801	474	25	cases	case	NOUN
taxlaw-2801	474	26	.	.	PUNCT
taxlaw-2801	475	1	stephen	stephen	PROPN
taxlaw-2801	475	2	coleman	coleman	PROPN
taxlaw-2801	475	3	,	,	PUNCT
taxlaw-2801	475	4	the	the	DET
taxlaw-2801	475	5	minnesota	minnesota	PROPN
taxlaw-2801	475	6	income	income	NOUN
taxlaw-2801	475	7	tax	tax	NOUN
taxlaw-2801	475	8	compliance	compliance	NOUN
taxlaw-2801	475	9	experiment	experiment	NOUN
taxlaw-2801	475	10	:	:	PUNCT
taxlaw-2801	475	11	state	state	NOUN
taxlaw-2801	475	12	tax	tax	NOUN
taxlaw-2801	475	13	results	result	NOUN
taxlaw-2801	475	14	(	(	PUNCT
taxlaw-2801	475	15	munich	munich	PROPN
taxlaw-2801	475	16	personal	personal	PROPN
taxlaw-2801	475	17	repec	repec	PROPN
taxlaw-2801	475	18	archive	archive	PROPN
taxlaw-2801	475	19	,	,	PUNCT
taxlaw-2801	475	20	working	working	NOUN
taxlaw-2801	475	21	paper	paper	NOUN
taxlaw-2801	475	22	no	no	INTJ
taxlaw-2801	475	23	.	.	PUNCT
taxlaw-2801	475	24	4827	4827	NUM
taxlaw-2801	475	25	,	,	PUNCT
taxlaw-2801	475	26	2007	2007	NUM
taxlaw-2801	475	27	)	)	PUNCT
taxlaw-2801	475	28	,	,	PUNCT
taxlaw-2801	475	29	available	available	ADJ
taxlaw-2801	475	30	at	at	ADP
taxlaw-2801	475	31	http://mpra.ub.uni-muenchen.de/4827/.	http://mpra.ub.uni-muenchen.de/4827/.	PROPN
taxlaw-2801	475	32	the	the	DET
taxlaw-2801	475	33	department	department	NOUN
taxlaw-2801	475	34	of	of	ADP
taxlaw-2801	475	35	revenue	revenue	NOUN
taxlaw-2801	475	36	of	of	ADP
taxlaw-2801	475	37	minnesota	minnesota	PROPN
taxlaw-2801	475	38	did	do	VERB
taxlaw-2801	475	39	a	a	DET
taxlaw-2801	475	40	follow	follow	VERB
taxlaw-2801	475	41	-	-	PUNCT
taxlaw-2801	475	42	up	up	ADP
taxlaw-2801	475	43	experiment	experiment	NOUN
taxlaw-2801	475	44	with	with	ADP
taxlaw-2801	475	45	this	this	DET
taxlaw-2801	475	46	second	second	ADJ
taxlaw-2801	475	47	letter	letter	NOUN
taxlaw-2801	475	48	confirming	confirm	VERB
taxlaw-2801	475	49	this	this	DET
taxlaw-2801	475	50	result	result	NOUN
taxlaw-2801	475	51	.	.	PUNCT
taxlaw-2801	476	1	stephen	stephen	PROPN
taxlaw-2801	476	2	coleman	coleman	PROPN
taxlaw-2801	476	3	,	,	PUNCT
taxlaw-2801	476	4	the	the	DET
taxlaw-2801	476	5	minnesota	minnesota	PROPN
taxlaw-2801	476	6	income	income	NOUN
taxlaw-2801	476	7	tax	tax	NOUN
taxlaw-2801	476	8	compliance	compliance	NOUN
taxlaw-2801	476	9	experiment	experiment	NOUN
taxlaw-2801	476	10	:	:	PUNCT
taxlaw-2801	476	11	replication	replication	NOUN
taxlaw-2801	476	12	of	of	ADP
taxlaw-2801	476	13	the	the	DET
taxlaw-2801	476	14	social	social	ADJ
taxlaw-2801	476	15	norms	norm	NOUN
taxlaw-2801	476	16	experiment	experiment	NOUN
taxlaw-2801	476	17	(	(	PUNCT
taxlaw-2801	476	18	2007	2007	NUM
taxlaw-2801	476	19	)	)	PUNCT
taxlaw-2801	476	20	,	,	PUNCT
taxlaw-2801	476	21	available	available	ADJ
taxlaw-2801	476	22	at	at	ADP
taxlaw-2801	476	23	http://ssrn.com/abstract=1393292	http://ssrn.com/abstract=1393292	PRON
taxlaw-2801	476	24	.	.	NOUN
taxlaw-2801	476	25	2011	2011	NUM
taxlaw-2801	476	26	]	]	PUNCT
taxlaw-2801	476	27	narrowing	narrow	VERB
taxlaw-2801	476	28	the	the	DET
taxlaw-2801	476	29	tax	tax	NOUN
taxlaw-2801	476	30	gap	gap	NOUN
taxlaw-2801	476	31	through	through	ADP
taxlaw-2801	476	32	presumptive	presumptive	ADJ
taxlaw-2801	476	33	taxation	taxation	NOUN
taxlaw-2801	476	34	119	119	NUM
taxlaw-2801	476	35	to	to	ADP
taxlaw-2801	476	36	-	-	PUNCT
taxlaw-2801	476	37	business	business	NOUN
taxlaw-2801	476	38	payments	payment	NOUN
taxlaw-2801	476	39	.	.	PUNCT
taxlaw-2801	477	1	under	under	ADP
taxlaw-2801	477	2	current	current	ADJ
taxlaw-2801	477	3	u.s	u.s	PROPN
taxlaw-2801	477	4	.	.	PROPN
taxlaw-2801	477	5	law	law	NOUN
taxlaw-2801	477	6	,	,	PUNCT
taxlaw-2801	477	7	businesses	business	NOUN
taxlaw-2801	477	8	are	be	AUX
taxlaw-2801	477	9	required	require	VERB
taxlaw-2801	477	10	to	to	PART
taxlaw-2801	477	11	withhold	withhold	VERB
taxlaw-2801	477	12	income	income	NOUN
taxlaw-2801	477	13	taxes	taxis	NOUN
taxlaw-2801	477	14	from	from	ADP
taxlaw-2801	477	15	wage	wage	NOUN
taxlaw-2801	477	16	payments	payment	NOUN
taxlaw-2801	477	17	to	to	ADP
taxlaw-2801	477	18	their	their	PRON
taxlaw-2801	477	19	employees	employee	NOUN
taxlaw-2801	477	20	,	,	PUNCT
taxlaw-2801	477	21	but	but	CCONJ
taxlaw-2801	477	22	they	they	PRON
taxlaw-2801	477	23	are	be	AUX
taxlaw-2801	477	24	not	not	PART
taxlaw-2801	477	25	required	require	VERB
taxlaw-2801	477	26	to	to	PART
taxlaw-2801	477	27	withhold	withhold	VERB
taxlaw-2801	477	28	on	on	ADP
taxlaw-2801	477	29	payments	payment	NOUN
taxlaw-2801	477	30	to	to	ADP
taxlaw-2801	477	31	independent	independent	ADJ
taxlaw-2801	477	32	contractors	contractor	NOUN
taxlaw-2801	477	33	or	or	CCONJ
taxlaw-2801	477	34	to	to	ADP
taxlaw-2801	477	35	corporations	corporation	NOUN
taxlaw-2801	477	36	,	,	PUNCT
taxlaw-2801	477	37	even	even	ADV
taxlaw-2801	477	38	small	small	ADJ
taxlaw-2801	477	39	corporations.66	corporations.66	NOUN
taxlaw-2801	477	40	we	we	PRON
taxlaw-2801	477	41	might	might	AUX
taxlaw-2801	477	42	simply	simply	ADV
taxlaw-2801	477	43	expand	expand	VERB
taxlaw-2801	477	44	these	these	DET
taxlaw-2801	477	45	withholding	withhold	VERB
taxlaw-2801	477	46	obligations	obligation	NOUN
taxlaw-2801	477	47	to	to	PART
taxlaw-2801	477	48	include	include	VERB
taxlaw-2801	477	49	payments	payment	NOUN
taxlaw-2801	477	50	to	to	ADP
taxlaw-2801	477	51	all	all	DET
taxlaw-2801	477	52	smbs	smb	NOUN
taxlaw-2801	477	53	and	and	CCONJ
taxlaw-2801	477	54	the	the	DET
taxlaw-2801	477	55	amounts	amount	NOUN
taxlaw-2801	477	56	withheld	withhold	VERB
taxlaw-2801	477	57	would	would	AUX
taxlaw-2801	477	58	be	be	AUX
taxlaw-2801	477	59	credited	credit	VERB
taxlaw-2801	477	60	against	against	ADP
taxlaw-2801	477	61	the	the	DET
taxlaw-2801	477	62	payeetaxpayer	payeetaxpayer	NOUN
taxlaw-2801	477	63	’s	’s	PART
taxlaw-2801	477	64	ultimate	ultimate	ADJ
taxlaw-2801	477	65	tax	tax	NOUN
taxlaw-2801	477	66	liability	liability	NOUN
taxlaw-2801	477	67	when	when	SCONJ
taxlaw-2801	477	68	the	the	DET
taxlaw-2801	477	69	payee	payee	NOUN
taxlaw-2801	477	70	-	-	PUNCT
taxlaw-2801	477	71	taxpayer	taxpayer	NOUN
taxlaw-2801	477	72	filled	fill	VERB
taxlaw-2801	477	73	her	she	PRON
taxlaw-2801	477	74	/	/	SYM
taxlaw-2801	477	75	its	its	PRON
taxlaw-2801	477	76	own	own	ADJ
taxlaw-2801	477	77	tax	tax	NOUN
taxlaw-2801	477	78	return	return	NOUN
taxlaw-2801	477	79	.	.	PUNCT
taxlaw-2801	478	1	the	the	DET
taxlaw-2801	478	2	problem	problem	NOUN
taxlaw-2801	478	3	with	with	ADP
taxlaw-2801	478	4	such	such	ADJ
taxlaw-2801	478	5	proposals	proposal	NOUN
taxlaw-2801	478	6	,	,	PUNCT
taxlaw-2801	478	7	however	however	ADV
taxlaw-2801	478	8	,	,	PUNCT
taxlaw-2801	478	9	is	be	AUX
taxlaw-2801	478	10	that	that	SCONJ
taxlaw-2801	478	11	they	they	PRON
taxlaw-2801	478	12	largely	largely	ADV
taxlaw-2801	478	13	ignore	ignore	VERB
taxlaw-2801	478	14	the	the	DET
taxlaw-2801	478	15	key	key	ADJ
taxlaw-2801	478	16	difference	difference	NOUN
taxlaw-2801	478	17	between	between	ADP
taxlaw-2801	478	18	wage	wage	NOUN
taxlaw-2801	478	19	payments	payment	NOUN
taxlaw-2801	478	20	to	to	ADP
taxlaw-2801	478	21	employees	employee	NOUN
taxlaw-2801	478	22	and	and	CCONJ
taxlaw-2801	478	23	payments	payment	NOUN
taxlaw-2801	478	24	to	to	ADP
taxlaw-2801	478	25	smbs	smb	NOUN
taxlaw-2801	478	26	:	:	PUNCT
taxlaw-2801	478	27	business	business	NOUN
taxlaw-2801	478	28	deductions	deduction	NOUN
taxlaw-2801	478	29	.	.	PUNCT
taxlaw-2801	479	1	most	most	ADJ
taxlaw-2801	479	2	employees	employee	NOUN
taxlaw-2801	479	3	have	have	VERB
taxlaw-2801	479	4	relatively	relatively	ADV
taxlaw-2801	479	5	few	few	ADJ
taxlaw-2801	479	6	deductible	deductible	ADJ
taxlaw-2801	479	7	business	business	NOUN
taxlaw-2801	479	8	expenses	expense	NOUN
taxlaw-2801	479	9	–	–	PUNCT
taxlaw-2801	479	10	at	at	ADP
taxlaw-2801	479	11	least	least	ADJ
taxlaw-2801	479	12	,	,	PUNCT
taxlaw-2801	479	13	business	business	NOUN
taxlaw-2801	479	14	expenses	expense	NOUN
taxlaw-2801	479	15	that	that	PRON
taxlaw-2801	479	16	do	do	AUX
taxlaw-2801	479	17	not	not	PART
taxlaw-2801	479	18	involve	involve	VERB
taxlaw-2801	479	19	third	third	ADJ
taxlaw-2801	479	20	-	-	PUNCT
taxlaw-2801	479	21	party	party	NOUN
taxlaw-2801	479	22	oversight	oversight	NOUN
taxlaw-2801	479	23	,	,	PUNCT
taxlaw-2801	479	24	as	as	SCONJ
taxlaw-2801	479	25	is	be	AUX
taxlaw-2801	479	26	the	the	DET
taxlaw-2801	479	27	case	case	NOUN
taxlaw-2801	479	28	with	with	ADP
taxlaw-2801	479	29	reimbursed	reimburse	VERB
taxlaw-2801	479	30	employee	employee	NOUN
taxlaw-2801	479	31	business	business	NOUN
taxlaw-2801	479	32	expenses	expense	NOUN
taxlaw-2801	479	33	.	.	PUNCT
taxlaw-2801	480	1	therefore	therefore	ADV
taxlaw-2801	480	2	,	,	PUNCT
taxlaw-2801	480	3	the	the	DET
taxlaw-2801	480	4	amount	amount	NOUN
taxlaw-2801	480	5	of	of	ADP
taxlaw-2801	480	6	income	income	NOUN
taxlaw-2801	480	7	taxes	taxis	NOUN
taxlaw-2801	480	8	withheld	withhold	VERB
taxlaw-2801	480	9	from	from	ADP
taxlaw-2801	480	10	their	their	PRON
taxlaw-2801	480	11	wages	wage	NOUN
taxlaw-2801	480	12	ends	end	VERB
taxlaw-2801	480	13	up	up	ADP
taxlaw-2801	480	14	coming	come	VERB
taxlaw-2801	480	15	close	close	ADV
taxlaw-2801	480	16	to	to	ADP
taxlaw-2801	480	17	approximating	approximate	VERB
taxlaw-2801	480	18	their	their	PRON
taxlaw-2801	480	19	ultimate	ultimate	ADJ
taxlaw-2801	480	20	income	income	NOUN
taxlaw-2801	480	21	tax	tax	NOUN
taxlaw-2801	480	22	liability.67	liability.67	NOUN
taxlaw-2801	480	23	if	if	SCONJ
taxlaw-2801	480	24	we	we	PRON
taxlaw-2801	480	25	were	be	AUX
taxlaw-2801	480	26	to	to	PART
taxlaw-2801	480	27	adopt	adopt	VERB
taxlaw-2801	480	28	a	a	DET
taxlaw-2801	480	29	regime	regime	NOUN
taxlaw-2801	480	30	of	of	ADP
taxlaw-2801	480	31	withholding	withhold	VERB
taxlaw-2801	480	32	for	for	ADP
taxlaw-2801	480	33	business	business	NOUN
taxlaw-2801	480	34	payments	payment	NOUN
taxlaw-2801	480	35	to	to	ADP
taxlaw-2801	480	36	smbs	smb	NOUN
taxlaw-2801	480	37	(	(	PUNCT
taxlaw-2801	480	38	whether	whether	SCONJ
taxlaw-2801	480	39	the	the	DET
taxlaw-2801	480	40	payees	payee	NOUN
taxlaw-2801	480	41	are	be	AUX
taxlaw-2801	480	42	independent	independent	ADJ
taxlaw-2801	480	43	contractors	contractor	NOUN
taxlaw-2801	480	44	,	,	PUNCT
taxlaw-2801	480	45	smallish	smallish	ADJ
taxlaw-2801	480	46	corporations	corporation	NOUN
taxlaw-2801	480	47	,	,	PUNCT
taxlaw-2801	480	48	or	or	CCONJ
taxlaw-2801	480	49	partnerships	partnership	NOUN
taxlaw-2801	480	50	)	)	PUNCT
taxlaw-2801	480	51	and	and	CCONJ
taxlaw-2801	480	52	we	we	PRON
taxlaw-2801	480	53	were	be	AUX
taxlaw-2801	480	54	to	to	PART
taxlaw-2801	480	55	stay	stay	VERB
taxlaw-2801	480	56	with	with	ADP
taxlaw-2801	480	57	the	the	DET
taxlaw-2801	480	58	existing	exist	VERB
taxlaw-2801	480	59	income	income	NOUN
taxlaw-2801	480	60	tax	tax	NOUN
taxlaw-2801	480	61	regime	regime	NOUN
taxlaw-2801	480	62	,	,	PUNCT
taxlaw-2801	480	63	there	there	PRON
taxlaw-2801	480	64	would	would	AUX
taxlaw-2801	480	65	likely	likely	ADV
taxlaw-2801	480	66	be	be	AUX
taxlaw-2801	480	67	some	some	DET
taxlaw-2801	480	68	reduction	reduction	NOUN
taxlaw-2801	480	69	in	in	ADP
taxlaw-2801	480	70	the	the	DET
taxlaw-2801	480	71	overall	overall	ADJ
taxlaw-2801	480	72	tax	tax	NOUN
taxlaw-2801	480	73	gap	gap	NOUN
taxlaw-2801	480	74	,	,	PUNCT
taxlaw-2801	480	75	as	as	SCONJ
taxlaw-2801	480	76	the	the	DET
taxlaw-2801	480	77	amount	amount	NOUN
taxlaw-2801	480	78	of	of	ADP
taxlaw-2801	480	79	understated	understated	ADJ
taxlaw-2801	480	80	gross	gross	ADJ
taxlaw-2801	480	81	receipts	receipt	NOUN
taxlaw-2801	480	82	would	would	AUX
taxlaw-2801	480	83	drop	drop	VERB
taxlaw-2801	480	84	.	.	PUNCT
taxlaw-2801	481	1	withholding	withholding	NOUN
taxlaw-2801	481	2	requirements	requirement	NOUN
taxlaw-2801	481	3	are	be	AUX
taxlaw-2801	481	4	obviously	obviously	ADV
taxlaw-2801	481	5	a	a	DET
taxlaw-2801	481	6	reasonable	reasonable	ADJ
taxlaw-2801	481	7	,	,	PUNCT
taxlaw-2801	481	8	albeit	albeit	SCONJ
taxlaw-2801	481	9	incomplete	incomplete	ADJ
taxlaw-2801	481	10	,	,	PUNCT
taxlaw-2801	481	11	response	response	NOUN
taxlaw-2801	481	12	to	to	ADP
taxlaw-2801	481	13	the	the	DET
taxlaw-2801	481	14	problem	problem	NOUN
taxlaw-2801	481	15	of	of	ADP
taxlaw-2801	481	16	understated	understated	ADJ
taxlaw-2801	481	17	gross	gross	ADJ
taxlaw-2801	481	18	receipts	receipt	NOUN
taxlaw-2801	481	19	.	.	PUNCT
taxlaw-2801	482	1	this	this	PRON
taxlaw-2801	482	2	is	be	AUX
taxlaw-2801	482	3	not	not	PART
taxlaw-2801	482	4	true	true	ADJ
taxlaw-2801	482	5	with	with	ADP
taxlaw-2801	482	6	smbs	smb	NOUN
taxlaw-2801	482	7	,	,	PUNCT
taxlaw-2801	482	8	which	which	PRON
taxlaw-2801	482	9	often	often	ADV
taxlaw-2801	482	10	have	have	VERB
taxlaw-2801	482	11	many	many	ADJ
taxlaw-2801	482	12	business	business	NOUN
taxlaw-2801	482	13	expenses	expense	NOUN
taxlaw-2801	482	14	.	.	PUNCT
taxlaw-2801	483	1	indeed	indeed	ADV
taxlaw-2801	483	2	,	,	PUNCT
taxlaw-2801	483	3	as	as	SCONJ
taxlaw-2801	483	4	the	the	DET
taxlaw-2801	483	5	evidence	evidence	NOUN
taxlaw-2801	483	6	discussed	discuss	VERB
taxlaw-2801	483	7	in	in	ADP
taxlaw-2801	483	8	the	the	DET
taxlaw-2801	483	9	previous	previous	ADJ
taxlaw-2801	483	10	section	section	NOUN
taxlaw-2801	483	11	makes	make	VERB
taxlaw-2801	483	12	clear	clear	ADJ
taxlaw-2801	483	13	,	,	PUNCT
taxlaw-2801	483	14	overstated	overstate	VERB
taxlaw-2801	483	15	deductions	deduction	NOUN
taxlaw-2801	483	16	are	be	AUX
taxlaw-2801	483	17	a	a	DET
taxlaw-2801	483	18	large	large	ADJ
taxlaw-2801	483	19	part	part	NOUN
taxlaw-2801	483	20	of	of	ADP
taxlaw-2801	483	21	the	the	DET
taxlaw-2801	483	22	smb	smb	PROPN
taxlaw-2801	483	23	tax	tax	NOUN
taxlaw-2801	483	24	gap	gap	NOUN
taxlaw-2801	483	25	.	.	PUNCT
taxlaw-2801	484	1	68	68	NUM
taxlaw-2801	484	2	another	another	DET
taxlaw-2801	484	3	useful	useful	ADJ
taxlaw-2801	484	4	tool	tool	NOUN
taxlaw-2801	484	5	to	to	PART
taxlaw-2801	484	6	curb	curb	VERB
taxlaw-2801	484	7	the	the	DET
taxlaw-2801	484	8	understatement	understatement	NOUN
taxlaw-2801	484	9	of	of	ADP
taxlaw-2801	484	10	receipts	receipt	NOUN
taxlaw-2801	484	11	from	from	ADP
taxlaw-2801	484	12	consumer	consumer	NOUN
taxlaw-2801	484	13	-	-	PUNCT
taxlaw-2801	484	14	to	to	ADP
taxlaw-2801	484	15	-	-	PUNCT
taxlaw-2801	484	16	business	business	NOUN
taxlaw-2801	484	17	transactions	transaction	NOUN
taxlaw-2801	484	18	would	would	AUX
taxlaw-2801	484	19	be	be	AUX
taxlaw-2801	484	20	third	third	ADJ
taxlaw-2801	484	21	-	-	PUNCT
taxlaw-2801	484	22	party	party	NOUN
taxlaw-2801	484	23	reporting	reporting	NOUN
taxlaw-2801	484	24	,	,	PUNCT
taxlaw-2801	484	25	such	such	ADJ
taxlaw-2801	484	26	as	as	ADP
taxlaw-2801	484	27	those	those	PRON
taxlaw-2801	484	28	from	from	ADP
taxlaw-2801	484	29	credit	credit	NOUN
taxlaw-2801	484	30	-	-	PUNCT
taxlaw-2801	484	31	card	card	NOUN
taxlaw-2801	484	32	companies.69	companies.69	NOUN
taxlaw-2801	484	33	66	66	NUM
taxlaw-2801	484	34	there	there	PRON
taxlaw-2801	484	35	are	be	VERB
taxlaw-2801	484	36	information	information	NOUN
taxlaw-2801	484	37	reporting	reporting	NOUN
taxlaw-2801	484	38	requirements	requirement	NOUN
taxlaw-2801	484	39	for	for	ADP
taxlaw-2801	484	40	such	such	ADJ
taxlaw-2801	484	41	payments	payment	NOUN
taxlaw-2801	484	42	,	,	PUNCT
taxlaw-2801	484	43	however	however	ADV
taxlaw-2801	484	44	.	.	PUNCT
taxlaw-2801	485	1	this	this	DET
taxlaw-2801	485	2	improvement	improvement	NOUN
taxlaw-2801	485	3	,	,	PUNCT
taxlaw-2801	485	4	however	however	ADV
taxlaw-2801	485	5	,	,	PUNCT
taxlaw-2801	485	6	would	would	AUX
taxlaw-2801	485	7	likely	likely	ADV
taxlaw-2801	485	8	be	be	AUX
taxlaw-2801	485	9	offset	offset	VERB
taxlaw-2801	485	10	to	to	ADP
taxlaw-2801	485	11	some	some	DET
taxlaw-2801	485	12	extent	extent	NOUN
taxlaw-2801	485	13	by	by	ADP
taxlaw-2801	485	14	an	an	DET
taxlaw-2801	485	15	accompanying	accompanying	ADJ
taxlaw-2801	485	16	increase	increase	NOUN
taxlaw-2801	485	17	in	in	ADP
taxlaw-2801	485	18	the	the	DET
taxlaw-2801	485	19	amount	amount	NOUN
taxlaw-2801	485	20	or	or	CCONJ
taxlaw-2801	485	21	degree	degree	NOUN
taxlaw-2801	485	22	of	of	ADP
taxlaw-2801	485	23	overstated	overstate	VERB
taxlaw-2801	485	24	business	business	NOUN
taxlaw-2801	485	25	deductions	deduction	NOUN
taxlaw-2801	485	26	by	by	ADP
taxlaw-2801	485	27	smbs	smb	NOUN
taxlaw-2801	485	28	.	.	PUNCT
taxlaw-2801	486	1	and	and	CCONJ
taxlaw-2801	486	2	this	this	DET
taxlaw-2801	486	3	increase	increase	NOUN
taxlaw-2801	486	4	in	in	ADP
taxlaw-2801	486	5	overstated	overstate	VERB
taxlaw-2801	486	6	deductions	deduction	NOUN
taxlaw-2801	486	7	would	would	AUX
taxlaw-2801	486	8	be	be	AUX
taxlaw-2801	486	9	very	very	ADV
taxlaw-2801	486	10	difficult	difficult	ADJ
taxlaw-2801	486	11	(	(	PUNCT
taxlaw-2801	486	12	that	that	PRON
taxlaw-2801	486	13	is	be	AUX
taxlaw-2801	486	14	,	,	PUNCT
taxlaw-2801	486	15	costly	costly	ADJ
taxlaw-2801	486	16	)	)	PUNCT
taxlaw-2801	486	17	for	for	SCONJ
taxlaw-2801	486	18	the	the	DET
taxlaw-2801	486	19	irs	irs	PROPN
taxlaw-2801	486	20	to	to	PART
taxlaw-2801	486	21	police	police	VERB
taxlaw-2801	486	22	for	for	ADP
taxlaw-2801	486	23	the	the	DET
taxlaw-2801	486	24	same	same	ADJ
taxlaw-2801	486	25	reasons	reason	NOUN
taxlaw-2801	486	26	already	already	ADV
taxlaw-2801	486	27	discussed	discuss	VERB
taxlaw-2801	486	28	.	.	PUNCT
taxlaw-2801	487	1	again	again	ADV
taxlaw-2801	487	2	,	,	PUNCT
taxlaw-2801	487	3	this	this	PRON
taxlaw-2801	487	4	is	be	AUX
taxlaw-2801	487	5	not	not	PART
taxlaw-2801	487	6	to	to	PART
taxlaw-2801	487	7	suggest	suggest	VERB
taxlaw-2801	487	8	that	that	SCONJ
taxlaw-2801	487	9	expanded	expand	VERB
taxlaw-2801	487	10	withholding	withholding	NOUN
taxlaw-2801	487	11	and	and	CCONJ
taxlaw-2801	487	12	thirdparty	thirdparty	NOUN
taxlaw-2801	487	13	reporting	reporting	NOUN
taxlaw-2801	487	14	should	should	AUX
taxlaw-2801	487	15	not	not	PART
taxlaw-2801	487	16	be	be	AUX
taxlaw-2801	487	17	considered	consider	VERB
taxlaw-2801	487	18	a	a	DET
taxlaw-2801	487	19	part	part	NOUN
taxlaw-2801	487	20	of	of	ADP
taxlaw-2801	487	21	the	the	DET
taxlaw-2801	487	22	eventual	eventual	ADJ
taxlaw-2801	487	23	solution	solution	NOUN
taxlaw-2801	487	24	to	to	ADP
taxlaw-2801	487	25	the	the	DET
taxlaw-2801	487	26	smb	smb	PROPN
taxlaw-2801	487	27	tax	tax	NOUN
taxlaw-2801	487	28	gap	gap	NOUN
taxlaw-2801	487	29	.	.	PUNCT
taxlaw-2801	488	1	indeed	indeed	ADV
taxlaw-2801	488	2	,	,	PUNCT
taxlaw-2801	488	3	below	below	ADP
taxlaw-2801	488	4	we	we	PRON
taxlaw-2801	488	5	suggest	suggest	VERB
taxlaw-2801	488	6	exactly	exactly	ADV
taxlaw-2801	488	7	that	that	PRON
taxlaw-2801	488	8	.	.	PUNCT
taxlaw-2801	489	1	rather	rather	ADV
taxlaw-2801	489	2	,	,	PUNCT
taxlaw-2801	489	3	the	the	DET
taxlaw-2801	489	4	point	point	NOUN
taxlaw-2801	489	5	is	be	AUX
taxlaw-2801	489	6	that	that	SCONJ
taxlaw-2801	489	7	it	it	PRON
taxlaw-2801	489	8	may	may	AUX
taxlaw-2801	489	9	not	not	PART
taxlaw-2801	489	10	be	be	AUX
taxlaw-2801	489	11	as	as	ADV
taxlaw-2801	489	12	beneficial	beneficial	ADJ
taxlaw-2801	489	13	overall	overall	ADJ
taxlaw-2801	489	14	(	(	PUNCT
taxlaw-2801	489	15	from	from	ADP
taxlaw-2801	489	16	a	a	DET
taxlaw-2801	489	17	mcf	mcf	NOUN
taxlaw-2801	489	18	perspective	perspective	NOUN
taxlaw-2801	489	19	)	)	PUNCT
taxlaw-2801	489	20	as	as	ADP
taxlaw-2801	489	21	coupling	couple	VERB
taxlaw-2801	489	22	such	such	DET
taxlaw-2801	489	23	an	an	DET
taxlaw-2801	489	24	expansion	expansion	NOUN
taxlaw-2801	489	25	of	of	ADP
taxlaw-2801	489	26	compulsory	compulsory	ADJ
taxlaw-2801	489	27	withholding	withholding	NOUN
taxlaw-2801	489	28	with	with	ADP
taxlaw-2801	489	29	a	a	DET
taxlaw-2801	489	30	switch	switch	NOUN
taxlaw-2801	489	31	to	to	ADP
taxlaw-2801	489	32	a	a	DET
taxlaw-2801	489	33	presumptive	presumptive	ADJ
taxlaw-2801	489	34	tax	tax	NOUN
taxlaw-2801	489	35	regime	regime	NOUN
taxlaw-2801	489	36	for	for	ADP
taxlaw-2801	489	37	smbs	smb	NOUN
taxlaw-2801	489	38	.	.	PUNCT
taxlaw-2801	490	1	67	67	NUM
taxlaw-2801	490	2	this	this	PRON
taxlaw-2801	490	3	is	be	AUX
taxlaw-2801	490	4	not	not	PART
taxlaw-2801	490	5	always	always	ADV
taxlaw-2801	490	6	true	true	ADJ
taxlaw-2801	490	7	,	,	PUNCT
taxlaw-2801	490	8	of	of	ADP
taxlaw-2801	490	9	course	course	NOUN
taxlaw-2801	490	10	.	.	PUNCT
taxlaw-2801	491	1	some	some	DET
taxlaw-2801	491	2	wage	wage	NOUN
taxlaw-2801	491	3	earners	earner	NOUN
taxlaw-2801	491	4	have	have	VERB
taxlaw-2801	491	5	other	other	ADJ
taxlaw-2801	491	6	businesses	business	NOUN
taxlaw-2801	491	7	on	on	ADP
taxlaw-2801	491	8	the	the	DET
taxlaw-2801	491	9	side	side	NOUN
taxlaw-2801	491	10	,	,	PUNCT
taxlaw-2801	491	11	and	and	CCONJ
taxlaw-2801	491	12	for	for	ADP
taxlaw-2801	491	13	those	those	DET
taxlaw-2801	491	14	businesses	business	NOUN
taxlaw-2801	491	15	the	the	DET
taxlaw-2801	491	16	problem	problem	NOUN
taxlaw-2801	491	17	of	of	ADP
taxlaw-2801	491	18	overstated	overstate	VERB
taxlaw-2801	491	19	deductions	deduction	NOUN
taxlaw-2801	491	20	would	would	AUX
taxlaw-2801	491	21	be	be	AUX
taxlaw-2801	491	22	present	present	ADJ
taxlaw-2801	491	23	.	.	PUNCT
taxlaw-2801	492	1	also	also	ADV
taxlaw-2801	492	2	,	,	PUNCT
taxlaw-2801	492	3	in	in	ADP
taxlaw-2801	492	4	those	those	DET
taxlaw-2801	492	5	cases	case	NOUN
taxlaw-2801	492	6	,	,	PUNCT
taxlaw-2801	492	7	withholding	withhold	VERB
taxlaw-2801	492	8	on	on	ADP
taxlaw-2801	492	9	wages	wage	NOUN
taxlaw-2801	492	10	would	would	AUX
taxlaw-2801	492	11	not	not	PART
taxlaw-2801	492	12	be	be	AUX
taxlaw-2801	492	13	expected	expect	VERB
taxlaw-2801	492	14	to	to	PART
taxlaw-2801	492	15	approximate	approximate	VERB
taxlaw-2801	492	16	overall	overall	ADJ
taxlaw-2801	492	17	taxable	taxable	ADJ
taxlaw-2801	492	18	income	income	NOUN
taxlaw-2801	492	19	,	,	PUNCT
taxlaw-2801	492	20	and	and	CCONJ
taxlaw-2801	492	21	the	the	DET
taxlaw-2801	492	22	problem	problem	NOUN
taxlaw-2801	492	23	of	of	ADP
taxlaw-2801	492	24	overstated	overstate	VERB
taxlaw-2801	492	25	deductions	deduction	NOUN
taxlaw-2801	492	26	again	again	ADV
taxlaw-2801	492	27	would	would	AUX
taxlaw-2801	492	28	be	be	AUX
taxlaw-2801	492	29	present	present	ADJ
taxlaw-2801	492	30	.	.	PUNCT
taxlaw-2801	493	1	however	however	ADV
taxlaw-2801	493	2	,	,	PUNCT
taxlaw-2801	493	3	one	one	PRON
taxlaw-2801	493	4	should	should	AUX
taxlaw-2801	493	5	note	note	VERB
taxlaw-2801	493	6	that	that	SCONJ
taxlaw-2801	493	7	the	the	DET
taxlaw-2801	493	8	cause	cause	NOUN
taxlaw-2801	493	9	of	of	ADP
taxlaw-2801	493	10	the	the	DET
taxlaw-2801	493	11	overstated	overstate	VERB
taxlaw-2801	493	12	deductions	deduction	NOUN
taxlaw-2801	493	13	,	,	PUNCT
taxlaw-2801	493	14	in	in	ADP
taxlaw-2801	493	15	this	this	DET
taxlaw-2801	493	16	case	case	NOUN
taxlaw-2801	493	17	,	,	PUNCT
taxlaw-2801	493	18	would	would	AUX
taxlaw-2801	493	19	be	be	AUX
taxlaw-2801	493	20	the	the	DET
taxlaw-2801	493	21	fact	fact	NOUN
taxlaw-2801	493	22	that	that	SCONJ
taxlaw-2801	493	23	the	the	DET
taxlaw-2801	493	24	wage	wage	NOUN
taxlaw-2801	493	25	-	-	PUNCT
taxlaw-2801	493	26	earner	earner	NOUN
taxlaw-2801	493	27	also	also	ADV
taxlaw-2801	493	28	runs	run	VERB
taxlaw-2801	493	29	an	an	DET
taxlaw-2801	493	30	smb	smb	NOUN
taxlaw-2801	493	31	,	,	PUNCT
taxlaw-2801	493	32	which	which	PRON
taxlaw-2801	493	33	is	be	AUX
taxlaw-2801	493	34	the	the	DET
taxlaw-2801	493	35	core	core	NOUN
taxlaw-2801	493	36	problem	problem	NOUN
taxlaw-2801	493	37	dealt	deal	VERB
taxlaw-2801	493	38	with	with	ADP
taxlaw-2801	493	39	in	in	ADP
taxlaw-2801	493	40	this	this	DET
taxlaw-2801	493	41	article	article	NOUN
taxlaw-2801	493	42	.	.	PUNCT
taxlaw-2801	494	1	moreover	moreover	ADV
taxlaw-2801	494	2	,	,	PUNCT
taxlaw-2801	494	3	many	many	ADJ
taxlaw-2801	494	4	wage	wage	NOUN
taxlaw-2801	494	5	earners	earner	NOUN
taxlaw-2801	494	6	actually	actually	ADV
taxlaw-2801	494	7	over	over	ADP
taxlaw-2801	494	8	-	-	PUNCT
taxlaw-2801	494	9	withhold	withhold	NOUN
taxlaw-2801	494	10	,	,	PUNCT
taxlaw-2801	494	11	which	which	PRON
taxlaw-2801	494	12	means	mean	VERB
taxlaw-2801	494	13	they	they	PRON
taxlaw-2801	494	14	end	end	VERB
taxlaw-2801	494	15	up	up	ADP
taxlaw-2801	494	16	filing	filing	NOUN
taxlaw-2801	494	17	for	for	ADP
taxlaw-2801	494	18	a	a	DET
taxlaw-2801	494	19	refund	refund	NOUN
taxlaw-2801	494	20	.	.	PUNCT
taxlaw-2801	495	1	68	68	NUM
taxlaw-2801	495	2	of	of	ADP
taxlaw-2801	495	3	course	course	NOUN
taxlaw-2801	495	4	,	,	PUNCT
taxlaw-2801	495	5	even	even	ADV
taxlaw-2801	495	6	compulsory	compulsory	ADJ
taxlaw-2801	495	7	withholding	withholding	NOUN
taxlaw-2801	495	8	will	will	AUX
taxlaw-2801	495	9	not	not	PART
taxlaw-2801	495	10	solve	solve	VERB
taxlaw-2801	495	11	all	all	PRON
taxlaw-2801	495	12	of	of	ADP
taxlaw-2801	495	13	the	the	DET
taxlaw-2801	495	14	compliance	compliance	NOUN
taxlaw-2801	495	15	problems	problem	NOUN
taxlaw-2801	495	16	in	in	ADP
taxlaw-2801	495	17	this	this	DET
taxlaw-2801	495	18	context	context	NOUN
taxlaw-2801	495	19	,	,	PUNCT
taxlaw-2801	495	20	as	as	SCONJ
taxlaw-2801	495	21	there	there	PRON
taxlaw-2801	495	22	will	will	AUX
taxlaw-2801	495	23	continue	continue	VERB
taxlaw-2801	495	24	to	to	PART
taxlaw-2801	495	25	be	be	AUX
taxlaw-2801	495	26	incentives	incentive	NOUN
taxlaw-2801	495	27	for	for	SCONJ
taxlaw-2801	495	28	payers	payer	NOUN
taxlaw-2801	495	29	and	and	CCONJ
taxlaw-2801	495	30	payees	payee	NOUN
taxlaw-2801	495	31	to	to	PART
taxlaw-2801	495	32	cooperate	cooperate	VERB
taxlaw-2801	495	33	in	in	ADP
taxlaw-2801	495	34	the	the	DET
taxlaw-2801	495	35	effort	effort	NOUN
taxlaw-2801	495	36	to	to	PART
taxlaw-2801	495	37	evade	evade	VERB
taxlaw-2801	495	38	paying	pay	VERB
taxlaw-2801	495	39	taxes	taxis	NOUN
taxlaw-2801	495	40	,	,	PUNCT
taxlaw-2801	495	41	since	since	SCONJ
taxlaw-2801	495	42	the	the	DET
taxlaw-2801	495	43	gains	gain	NOUN
taxlaw-2801	495	44	from	from	ADP
taxlaw-2801	495	45	evasion	evasion	NOUN
taxlaw-2801	495	46	can	can	AUX
taxlaw-2801	495	47	be	be	AUX
taxlaw-2801	495	48	shared	share	VERB
taxlaw-2801	495	49	between	between	ADP
taxlaw-2801	495	50	the	the	DET
taxlaw-2801	495	51	parties	party	NOUN
taxlaw-2801	495	52	.	.	PUNCT
taxlaw-2801	496	1	see	see	VERB
taxlaw-2801	496	2	logue	logue	PROPN
taxlaw-2801	496	3	&	&	CCONJ
taxlaw-2801	496	4	slemrod	slemrod	PROPN
taxlaw-2801	496	5	,	,	PUNCT
taxlaw-2801	496	6	supra	supra	PROPN
taxlaw-2801	496	7	note	note	NOUN
taxlaw-2801	496	8	16	16	NUM
taxlaw-2801	496	9	,	,	PUNCT
taxlaw-2801	496	10	at	at	ADP
taxlaw-2801	496	11	50	50	NUM
taxlaw-2801	496	12	(	(	PUNCT
taxlaw-2801	496	13	showing	show	VERB
taxlaw-2801	496	14	how	how	SCONJ
taxlaw-2801	496	15	the	the	DET
taxlaw-2801	496	16	market	market	NOUN
taxlaw-2801	496	17	allocates	allocate	VERB
taxlaw-2801	496	18	the	the	DET
taxlaw-2801	496	19	gains	gain	NOUN
taxlaw-2801	496	20	from	from	ADP
taxlaw-2801	496	21	tax	tax	NOUN
taxlaw-2801	496	22	evasion	evasion	NOUN
taxlaw-2801	496	23	between	between	ADP
taxlaw-2801	496	24	parties	party	NOUN
taxlaw-2801	496	25	to	to	ADP
taxlaw-2801	496	26	the	the	DET
taxlaw-2801	496	27	transactions	transaction	NOUN
taxlaw-2801	496	28	with	with	ADP
taxlaw-2801	496	29	respect	respect	NOUN
taxlaw-2801	496	30	to	to	ADP
taxlaw-2801	496	31	which	which	PRON
taxlaw-2801	496	32	the	the	DET
taxlaw-2801	496	33	evasion	evasion	NOUN
taxlaw-2801	496	34	takes	take	VERB
taxlaw-2801	496	35	place	place	NOUN
taxlaw-2801	496	36	)	)	PUNCT
taxlaw-2801	496	37	;	;	PUNCT
taxlaw-2801	496	38	and	and	CCONJ
taxlaw-2801	496	39	morse	morse	PROPN
taxlaw-2801	496	40	,	,	PUNCT
taxlaw-2801	496	41	karlinsky	karlinsky	PROPN
taxlaw-2801	496	42	&	&	CCONJ
taxlaw-2801	496	43	bankman	bankman	PROPN
taxlaw-2801	496	44	,	,	PUNCT
taxlaw-2801	496	45	supra	supra	PROPN
taxlaw-2801	496	46	note	note	NOUN
taxlaw-2801	496	47	12	12	NUM
taxlaw-2801	496	48	,	,	PUNCT
taxlaw-2801	496	49	at	at	ADP
taxlaw-2801	496	50	58	58	NUM
taxlaw-2801	496	51	-	-	SYM
taxlaw-2801	496	52	59	59	NUM
taxlaw-2801	496	53	(	(	PUNCT
taxlaw-2801	496	54	confirming	confirm	VERB
taxlaw-2801	496	55	through	through	ADP
taxlaw-2801	496	56	interviews	interview	NOUN
taxlaw-2801	496	57	that	that	SCONJ
taxlaw-2801	496	58	this	this	DET
taxlaw-2801	496	59	sort	sort	NOUN
taxlaw-2801	496	60	of	of	ADP
taxlaw-2801	496	61	bargaining	bargaining	NOUN
taxlaw-2801	496	62	to	to	PART
taxlaw-2801	496	63	evade	evade	VERB
taxlaw-2801	496	64	taxes	taxis	NOUN
taxlaw-2801	496	65	occurs	occur	VERB
taxlaw-2801	496	66	in	in	ADP
taxlaw-2801	496	67	practice	practice	NOUN
taxlaw-2801	496	68	)	)	PUNCT
taxlaw-2801	496	69	.	.	PUNCT
taxlaw-2801	497	1	and	and	CCONJ
taxlaw-2801	497	2	this	this	DET
taxlaw-2801	497	3	problem	problem	NOUN
taxlaw-2801	497	4	of	of	ADP
taxlaw-2801	497	5	coordinated	coordinated	ADJ
taxlaw-2801	497	6	evasion	evasion	NOUN
taxlaw-2801	497	7	to	to	PART
taxlaw-2801	497	8	avoid	avoid	VERB
taxlaw-2801	497	9	withholding	withholding	NOUN
taxlaw-2801	497	10	requirements	requirement	NOUN
taxlaw-2801	497	11	would	would	AUX
taxlaw-2801	497	12	also	also	ADV
taxlaw-2801	497	13	be	be	AUX
taxlaw-2801	497	14	present	present	ADJ
taxlaw-2801	497	15	with	with	ADP
taxlaw-2801	497	16	a	a	DET
taxlaw-2801	497	17	presumptive	presumptive	ADJ
taxlaw-2801	497	18	tax	tax	NOUN
taxlaw-2801	497	19	regime	regime	NOUN
taxlaw-2801	497	20	.	.	PUNCT
taxlaw-2801	498	1	69	69	NUM
taxlaw-2801	498	2	below	below	ADP
taxlaw-2801	498	3	we	we	PRON
taxlaw-2801	498	4	discuss	discuss	VERB
taxlaw-2801	498	5	one	one	NUM
taxlaw-2801	498	6	possible	possible	ADJ
taxlaw-2801	498	7	approach	approach	NOUN
taxlaw-2801	498	8	to	to	ADP
taxlaw-2801	498	9	reducing	reduce	VERB
taxlaw-2801	498	10	the	the	DET
taxlaw-2801	498	11	understatement	understatement	NOUN
taxlaw-2801	498	12	of	of	ADP
taxlaw-2801	498	13	cash	cash	NOUN
taxlaw-2801	498	14	receipts	receipt	NOUN
taxlaw-2801	498	15	from	from	ADP
taxlaw-2801	498	16	smb	smb	NOUN
taxlaw-2801	498	17	/	/	SYM
taxlaw-2801	498	18	consumer	consumer	NOUN
taxlaw-2801	498	19	transactions	transaction	NOUN
taxlaw-2801	498	20	.	.	PUNCT
taxlaw-2801	499	1	120	120	NUM
taxlaw-2801	499	2	columbia	columbia	PROPN
taxlaw-2801	499	3	journal	journal	PROPN
taxlaw-2801	499	4	of	of	ADP
taxlaw-2801	499	5	tax	tax	NOUN
taxlaw-2801	499	6	law	law	NOUN
taxlaw-2801	499	7	[	[	X
taxlaw-2801	499	8	vol	vol	NOUN
taxlaw-2801	499	9	.	.	PUNCT
taxlaw-2801	499	10	2:100	2:100	NUM
taxlaw-2801	499	11	another	another	DET
taxlaw-2801	499	12	obvious	obvious	ADJ
taxlaw-2801	499	13	,	,	PUNCT
taxlaw-2801	499	14	possible	possible	ADJ
taxlaw-2801	499	15	low	low	ADJ
taxlaw-2801	499	16	-	-	PUNCT
taxlaw-2801	499	17	cost	cost	NOUN
taxlaw-2801	499	18	response	response	NOUN
taxlaw-2801	499	19	to	to	ADP
taxlaw-2801	499	20	excessive	excessive	ADJ
taxlaw-2801	499	21	smb	smb	PROPN
taxlaw-2801	499	22	noncompliance	noncompliance	NOUN
taxlaw-2801	499	23	would	would	AUX
taxlaw-2801	499	24	be	be	AUX
taxlaw-2801	499	25	simply	simply	ADV
taxlaw-2801	499	26	to	to	PART
taxlaw-2801	499	27	raise	raise	VERB
taxlaw-2801	499	28	the	the	DET
taxlaw-2801	499	29	penalties	penalty	NOUN
taxlaw-2801	499	30	.	.	PUNCT
taxlaw-2801	500	1	in	in	ADP
taxlaw-2801	500	2	the	the	DET
taxlaw-2801	500	3	law	law	NOUN
taxlaw-2801	500	4	-	-	PUNCT
taxlaw-2801	500	5	and	and	CCONJ
taxlaw-2801	500	6	-	-	PUNCT
taxlaw-2801	500	7	economics	economics	NOUN
taxlaw-2801	500	8	literature	literature	NOUN
taxlaw-2801	500	9	on	on	ADP
taxlaw-2801	500	10	deterrence	deterrence	NOUN
taxlaw-2801	500	11	,	,	PUNCT
taxlaw-2801	500	12	if	if	SCONJ
taxlaw-2801	500	13	some	some	DET
taxlaw-2801	500	14	behavior	behavior	NOUN
taxlaw-2801	500	15	is	be	AUX
taxlaw-2801	500	16	clearly	clearly	ADV
taxlaw-2801	500	17	undesirable	undesirable	ADJ
taxlaw-2801	500	18	from	from	ADP
taxlaw-2801	500	19	a	a	DET
taxlaw-2801	500	20	social	social	ADJ
taxlaw-2801	500	21	welfare	welfare	NOUN
taxlaw-2801	500	22	perspective	perspective	NOUN
taxlaw-2801	500	23	,	,	PUNCT
taxlaw-2801	500	24	the	the	DET
taxlaw-2801	500	25	standard	standard	ADJ
taxlaw-2801	500	26	solution	solution	NOUN
taxlaw-2801	500	27	is	be	AUX
taxlaw-2801	500	28	to	to	PART
taxlaw-2801	500	29	raise	raise	VERB
taxlaw-2801	500	30	the	the	DET
taxlaw-2801	500	31	penalties	penalty	NOUN
taxlaw-2801	500	32	until	until	SCONJ
taxlaw-2801	500	33	that	that	DET
taxlaw-2801	500	34	behavior	behavior	NOUN
taxlaw-2801	500	35	is	be	AUX
taxlaw-2801	500	36	deterred.70	deterred.70	PROPN
taxlaw-2801	500	37	actually	actually	ADV
taxlaw-2801	500	38	imposing	impose	VERB
taxlaw-2801	500	39	much	much	ADV
taxlaw-2801	500	40	larger	large	ADJ
taxlaw-2801	500	41	penalties	penalty	NOUN
taxlaw-2801	500	42	for	for	ADP
taxlaw-2801	500	43	tax	tax	NOUN
taxlaw-2801	500	44	evasion	evasion	NOUN
taxlaw-2801	500	45	(	(	PUNCT
taxlaw-2801	500	46	including	include	VERB
taxlaw-2801	500	47	perhaps	perhaps	ADV
taxlaw-2801	500	48	criminal	criminal	ADJ
taxlaw-2801	500	49	penalties	penalty	NOUN
taxlaw-2801	500	50	)	)	PUNCT
taxlaw-2801	500	51	may	may	AUX
taxlaw-2801	500	52	,	,	PUNCT
taxlaw-2801	500	53	however	however	ADV
taxlaw-2801	500	54	,	,	PUNCT
taxlaw-2801	500	55	have	have	VERB
taxlaw-2801	500	56	unintended	unintended	ADJ
taxlaw-2801	500	57	consequences	consequence	NOUN
taxlaw-2801	500	58	.	.	PUNCT
taxlaw-2801	501	1	here	here	ADV
taxlaw-2801	501	2	,	,	PUNCT
taxlaw-2801	501	3	the	the	DET
taxlaw-2801	501	4	interaction	interaction	NOUN
taxlaw-2801	501	5	between	between	ADP
taxlaw-2801	501	6	the	the	DET
taxlaw-2801	501	7	formal	formal	ADJ
taxlaw-2801	501	8	legal	legal	ADJ
taxlaw-2801	501	9	sanction	sanction	NOUN
taxlaw-2801	501	10	and	and	CCONJ
taxlaw-2801	501	11	informal	informal	ADJ
taxlaw-2801	501	12	nonlegal	nonlegal	ADJ
taxlaw-2801	501	13	sanctions	sanction	NOUN
taxlaw-2801	501	14	would	would	AUX
taxlaw-2801	501	15	be	be	AUX
taxlaw-2801	501	16	important	important	ADJ
taxlaw-2801	501	17	.	.	PUNCT
taxlaw-2801	502	1	for	for	ADP
taxlaw-2801	502	2	example	example	NOUN
taxlaw-2801	502	3	,	,	PUNCT
taxlaw-2801	502	4	policymakers	policymaker	NOUN
taxlaw-2801	502	5	would	would	AUX
taxlaw-2801	502	6	need	need	VERB
taxlaw-2801	502	7	to	to	PART
taxlaw-2801	502	8	ask	ask	VERB
taxlaw-2801	502	9	whether	whether	SCONJ
taxlaw-2801	502	10	increasing	increase	VERB
taxlaw-2801	502	11	the	the	DET
taxlaw-2801	502	12	formal	formal	ADJ
taxlaw-2801	502	13	penalty	penalty	NOUN
taxlaw-2801	502	14	for	for	ADP
taxlaw-2801	502	15	tax	tax	NOUN
taxlaw-2801	502	16	noncompliance	noncompliance	NOUN
taxlaw-2801	502	17	would	would	AUX
taxlaw-2801	502	18	have	have	VERB
taxlaw-2801	502	19	a	a	DET
taxlaw-2801	502	20	complementary	complementary	ADJ
taxlaw-2801	502	21	or	or	CCONJ
taxlaw-2801	502	22	substitutive	substitutive	ADJ
taxlaw-2801	502	23	effect	effect	NOUN
taxlaw-2801	502	24	on	on	ADP
taxlaw-2801	502	25	non	non	ADJ
taxlaw-2801	502	26	-	-	ADJ
taxlaw-2801	502	27	legal	legal	ADJ
taxlaw-2801	502	28	social	social	ADJ
taxlaw-2801	502	29	sanctions	sanction	NOUN
taxlaw-2801	502	30	for	for	ADP
taxlaw-2801	502	31	such	such	ADJ
taxlaw-2801	502	32	behavior	behavior	NOUN
taxlaw-2801	502	33	.	.	PUNCT
taxlaw-2801	503	1	the	the	DET
taxlaw-2801	503	2	answer	answer	NOUN
taxlaw-2801	503	3	probably	probably	ADV
taxlaw-2801	503	4	depends	depend	VERB
taxlaw-2801	503	5	on	on	ADP
taxlaw-2801	503	6	how	how	SCONJ
taxlaw-2801	503	7	severe	severe	ADJ
taxlaw-2801	503	8	the	the	DET
taxlaw-2801	503	9	new	new	ADJ
taxlaw-2801	503	10	penalty	penalty	NOUN
taxlaw-2801	503	11	is	be	AUX
taxlaw-2801	503	12	:	:	PUNCT
taxlaw-2801	503	13	if	if	SCONJ
taxlaw-2801	503	14	taxpayers	taxpayer	NOUN
taxlaw-2801	503	15	perceive	perceive	VERB
taxlaw-2801	503	16	that	that	SCONJ
taxlaw-2801	503	17	tax	tax	NOUN
taxlaw-2801	503	18	penalties	penalty	NOUN
taxlaw-2801	503	19	are	be	AUX
taxlaw-2801	503	20	being	be	AUX
taxlaw-2801	503	21	set	set	VERB
taxlaw-2801	503	22	too	too	ADV
taxlaw-2801	503	23	high	high	ADJ
taxlaw-2801	503	24	without	without	ADP
taxlaw-2801	503	25	any	any	DET
taxlaw-2801	503	26	reasonable	reasonable	ADJ
taxlaw-2801	503	27	correspondence	correspondence	NOUN
taxlaw-2801	503	28	to	to	ADP
taxlaw-2801	503	29	the	the	DET
taxlaw-2801	503	30	magnitude	magnitude	NOUN
taxlaw-2801	503	31	of	of	ADP
taxlaw-2801	503	32	the	the	DET
taxlaw-2801	503	33	law	law	NOUN
taxlaw-2801	503	34	violation	violation	NOUN
taxlaw-2801	503	35	(	(	PUNCT
taxlaw-2801	503	36	but	but	CCONJ
taxlaw-2801	503	37	rather	rather	ADV
taxlaw-2801	503	38	,	,	PUNCT
taxlaw-2801	503	39	say	say	INTJ
taxlaw-2801	503	40	,	,	PUNCT
taxlaw-2801	503	41	purely	purely	ADV
taxlaw-2801	503	42	with	with	ADP
taxlaw-2801	503	43	reference	reference	NOUN
taxlaw-2801	503	44	to	to	ADP
taxlaw-2801	503	45	the	the	DET
taxlaw-2801	503	46	probability	probability	NOUN
taxlaw-2801	503	47	of	of	ADP
taxlaw-2801	503	48	detection	detection	NOUN
taxlaw-2801	503	49	)	)	PUNCT
taxlaw-2801	503	50	,	,	PUNCT
taxlaw-2801	503	51	it	it	PRON
taxlaw-2801	503	52	is	be	AUX
taxlaw-2801	503	53	possible	possible	ADJ
taxlaw-2801	503	54	that	that	SCONJ
taxlaw-2801	503	55	compliance	compliance	NOUN
taxlaw-2801	503	56	norms	norm	NOUN
taxlaw-2801	503	57	could	could	AUX
taxlaw-2801	503	58	be	be	AUX
taxlaw-2801	503	59	eroded	erode	VERB
taxlaw-2801	503	60	.	.	PUNCT
taxlaw-2801	504	1	a	a	DET
taxlaw-2801	504	2	modest	modest	ADJ
taxlaw-2801	504	3	increase	increase	NOUN
taxlaw-2801	504	4	in	in	ADP
taxlaw-2801	504	5	criminal	criminal	ADJ
taxlaw-2801	504	6	penalties	penalty	NOUN
taxlaw-2801	504	7	,	,	PUNCT
taxlaw-2801	504	8	however	however	ADV
taxlaw-2801	504	9	,	,	PUNCT
taxlaw-2801	504	10	would	would	AUX
taxlaw-2801	504	11	not	not	PART
taxlaw-2801	504	12	likely	likely	ADV
taxlaw-2801	504	13	have	have	VERB
taxlaw-2801	504	14	such	such	ADJ
taxlaw-2801	504	15	counterproductive	counterproductive	ADJ
taxlaw-2801	504	16	effects	effect	NOUN
taxlaw-2801	504	17	and	and	CCONJ
taxlaw-2801	504	18	might	might	AUX
taxlaw-2801	504	19	even	even	ADV
taxlaw-2801	504	20	enhance	enhance	VERB
taxlaw-2801	504	21	compliance	compliance	NOUN
taxlaw-2801	504	22	norms	norm	NOUN
taxlaw-2801	504	23	.	.	PUNCT
taxlaw-2801	505	1	this	this	PRON
taxlaw-2801	505	2	might	might	AUX
taxlaw-2801	505	3	especially	especially	ADV
taxlaw-2801	505	4	be	be	AUX
taxlaw-2801	505	5	likely	likely	ADJ
taxlaw-2801	505	6	if	if	SCONJ
taxlaw-2801	505	7	the	the	DET
taxlaw-2801	505	8	increase	increase	NOUN
taxlaw-2801	505	9	in	in	ADP
taxlaw-2801	505	10	penalties	penalty	NOUN
taxlaw-2801	505	11	is	be	AUX
taxlaw-2801	505	12	targeted	target	VERB
taxlaw-2801	505	13	at	at	ADP
taxlaw-2801	505	14	groups	group	NOUN
taxlaw-2801	505	15	of	of	ADP
taxlaw-2801	505	16	taxpayers	taxpayer	NOUN
taxlaw-2801	505	17	who	who	PRON
taxlaw-2801	505	18	have	have	AUX
taxlaw-2801	505	19	voluntarily	voluntarily	ADV
taxlaw-2801	505	20	opted	opt	VERB
taxlaw-2801	505	21	to	to	PART
taxlaw-2801	505	22	subject	subject	VERB
taxlaw-2801	505	23	themselves	themselves	PRON
taxlaw-2801	505	24	to	to	ADP
taxlaw-2801	505	25	a	a	DET
taxlaw-2801	505	26	regime	regime	NOUN
taxlaw-2801	505	27	of	of	ADP
taxlaw-2801	505	28	increased	increase	VERB
taxlaw-2801	505	29	penalties	penalty	NOUN
taxlaw-2801	505	30	.	.	PUNCT
taxlaw-2801	506	1	thus	thus	ADV
taxlaw-2801	506	2	,	,	PUNCT
taxlaw-2801	506	3	optimal	optimal	ADJ
taxlaw-2801	506	4	deterrence	deterrence	NOUN
taxlaw-2801	506	5	on	on	ADP
taxlaw-2801	506	6	this	this	DET
taxlaw-2801	506	7	view	view	NOUN
taxlaw-2801	506	8	can	can	AUX
taxlaw-2801	506	9	be	be	AUX
taxlaw-2801	506	10	achieved	achieve	VERB
taxlaw-2801	506	11	by	by	ADP
taxlaw-2801	506	12	a	a	DET
taxlaw-2801	506	13	prohibition	prohibition	NOUN
taxlaw-2801	506	14	of	of	ADP
taxlaw-2801	506	15	the	the	DET
taxlaw-2801	506	16	anti	anti	ADJ
taxlaw-2801	506	17	-	-	ADJ
taxlaw-2801	506	18	social	social	ADJ
taxlaw-2801	506	19	conduct	conduct	NOUN
taxlaw-2801	506	20	accompanied	accompany	VERB
taxlaw-2801	506	21	by	by	ADP
taxlaw-2801	506	22	a	a	DET
taxlaw-2801	506	23	very	very	ADV
taxlaw-2801	506	24	large	large	ADJ
taxlaw-2801	506	25	sanction	sanction	NOUN
taxlaw-2801	506	26	,	,	PUNCT
taxlaw-2801	506	27	and	and	CCONJ
taxlaw-2801	506	28	the	the	DET
taxlaw-2801	506	29	size	size	NOUN
taxlaw-2801	506	30	of	of	ADP
taxlaw-2801	506	31	the	the	DET
taxlaw-2801	506	32	penalty	penalty	NOUN
taxlaw-2801	506	33	(	(	PUNCT
taxlaw-2801	506	34	the	the	DET
taxlaw-2801	506	35	cost	cost	NOUN
taxlaw-2801	506	36	it	it	PRON
taxlaw-2801	506	37	should	should	AUX
taxlaw-2801	506	38	impose	impose	VERB
taxlaw-2801	506	39	on	on	ADP
taxlaw-2801	506	40	the	the	DET
taxlaw-2801	506	41	wrongdoer	wrongdoer	NOUN
taxlaw-2801	506	42	)	)	PUNCT
taxlaw-2801	506	43	should	should	AUX
taxlaw-2801	506	44	be	be	AUX
taxlaw-2801	506	45	inversely	inversely	ADV
taxlaw-2801	506	46	related	relate	VERB
taxlaw-2801	506	47	to	to	ADP
taxlaw-2801	506	48	the	the	DET
taxlaw-2801	506	49	probability	probability	NOUN
taxlaw-2801	506	50	of	of	ADP
taxlaw-2801	506	51	detection	detection	NOUN
taxlaw-2801	506	52	.	.	PUNCT
taxlaw-2801	507	1	furthermore	furthermore	ADV
taxlaw-2801	507	2	,	,	PUNCT
taxlaw-2801	507	3	the	the	PRON
taxlaw-2801	507	4	larger	large	ADJ
taxlaw-2801	507	5	the	the	DET
taxlaw-2801	507	6	sanction	sanction	NOUN
taxlaw-2801	507	7	is	be	AUX
taxlaw-2801	507	8	,	,	PUNCT
taxlaw-2801	507	9	the	the	PRON
taxlaw-2801	507	10	smaller	small	ADJ
taxlaw-2801	507	11	the	the	DET
taxlaw-2801	507	12	probability	probability	NOUN
taxlaw-2801	507	13	of	of	ADP
taxlaw-2801	507	14	detection	detection	NOUN
taxlaw-2801	507	15	–	–	PUNCT
taxlaw-2801	507	16	that	that	ADV
taxlaw-2801	507	17	is	is	ADV
taxlaw-2801	507	18	,	,	PUNCT
taxlaw-2801	507	19	the	the	DET
taxlaw-2801	507	20	amount	amount	NOUN
taxlaw-2801	507	21	spent	spend	VERB
taxlaw-2801	507	22	on	on	ADP
taxlaw-2801	507	23	catching	catch	VERB
taxlaw-2801	507	24	people	people	NOUN
taxlaw-2801	507	25	–	–	PUNCT
taxlaw-2801	507	26	needs	need	VERB
taxlaw-2801	507	27	to	to	PART
taxlaw-2801	507	28	be	be	AUX
taxlaw-2801	507	29	,	,	PUNCT
taxlaw-2801	507	30	which	which	PRON
taxlaw-2801	507	31	reduces	reduce	VERB
taxlaw-2801	507	32	the	the	DET
taxlaw-2801	507	33	administrative	administrative	ADJ
taxlaw-2801	507	34	costs	cost	NOUN
taxlaw-2801	507	35	of	of	ADP
taxlaw-2801	507	36	the	the	DET
taxlaw-2801	507	37	system	system	NOUN
taxlaw-2801	507	38	.	.	PUNCT
taxlaw-2801	508	1	71	71	NUM
taxlaw-2801	508	2	in	in	ADP
taxlaw-2801	508	3	sum	sum	NOUN
taxlaw-2801	508	4	,	,	PUNCT
taxlaw-2801	508	5	it	it	PRON
taxlaw-2801	508	6	seems	seem	VERB
taxlaw-2801	508	7	likely	likely	ADJ
taxlaw-2801	508	8	that	that	SCONJ
taxlaw-2801	508	9	at	at	ADV
taxlaw-2801	508	10	least	least	ADJ
taxlaw-2801	508	11	modest	modest	ADJ
taxlaw-2801	508	12	increases	increase	NOUN
taxlaw-2801	508	13	in	in	ADP
taxlaw-2801	508	14	formal	formal	ADJ
taxlaw-2801	508	15	monetary	monetary	ADJ
taxlaw-2801	508	16	penalties	penalty	NOUN
taxlaw-2801	508	17	and	and	CCONJ
taxlaw-2801	508	18	formal	formal	ADJ
taxlaw-2801	508	19	nonmonetary	nonmonetary	ADJ
taxlaw-2801	508	20	penalties	penalty	NOUN
taxlaw-2801	508	21	(	(	PUNCT
taxlaw-2801	508	22	i.e.	i.e.	X
taxlaw-2801	508	23	,	,	PUNCT
taxlaw-2801	508	24	prison	prison	NOUN
taxlaw-2801	508	25	sentences	sentence	NOUN
taxlaw-2801	508	26	)	)	PUNCT
taxlaw-2801	508	27	,	,	PUNCT
taxlaw-2801	508	28	and	and	CCONJ
taxlaw-2801	508	29	imposing	impose	VERB
taxlaw-2801	508	30	those	those	DET
taxlaw-2801	508	31	penalties	penalty	NOUN
taxlaw-2801	508	32	a	a	DET
taxlaw-2801	508	33	little	little	ADV
taxlaw-2801	508	34	more	more	ADV
taxlaw-2801	508	35	often	often	ADV
taxlaw-2801	508	36	,	,	PUNCT
taxlaw-2801	508	37	could	could	AUX
taxlaw-2801	508	38	improve	improve	VERB
taxlaw-2801	508	39	smb	smb	PROPN
taxlaw-2801	508	40	tax	tax	NOUN
taxlaw-2801	508	41	compliance	compliance	NOUN
taxlaw-2801	508	42	.	.	PUNCT
taxlaw-2801	509	1	these	these	DET
taxlaw-2801	509	2	solutions	solution	NOUN
taxlaw-2801	509	3	,	,	PUNCT
taxlaw-2801	509	4	however	however	ADV
taxlaw-2801	509	5	,	,	PUNCT
taxlaw-2801	509	6	have	have	VERB
taxlaw-2801	509	7	their	their	PRON
taxlaw-2801	509	8	own	own	ADJ
taxlaw-2801	509	9	problems	problem	NOUN
taxlaw-2801	509	10	and	and	CCONJ
taxlaw-2801	509	11	alone	alone	ADV
taxlaw-2801	509	12	may	may	AUX
taxlaw-2801	509	13	not	not	PART
taxlaw-2801	509	14	be	be	AUX
taxlaw-2801	509	15	sufficient	sufficient	ADJ
taxlaw-2801	509	16	.	.	PUNCT
taxlaw-2801	510	1	an	an	DET
taxlaw-2801	510	2	increased	increase	VERB
taxlaw-2801	510	3	use	use	NOUN
taxlaw-2801	510	4	of	of	ADP
taxlaw-2801	510	5	jail	jail	NOUN
taxlaw-2801	510	6	time	time	NOUN
taxlaw-2801	510	7	might	might	AUX
taxlaw-2801	510	8	mean	mean	VERB
taxlaw-2801	510	9	higher	high	ADJ
taxlaw-2801	510	10	overall	overall	ADJ
taxlaw-2801	510	11	administrative	administrative	ADJ
taxlaw-2801	510	12	costs	cost	NOUN
taxlaw-2801	510	13	,	,	PUNCT
taxlaw-2801	510	14	both	both	CCONJ
taxlaw-2801	510	15	because	because	SCONJ
taxlaw-2801	510	16	of	of	ADP
taxlaw-2801	510	17	the	the	DET
taxlaw-2801	510	18	costs	cost	NOUN
taxlaw-2801	510	19	of	of	ADP
taxlaw-2801	510	20	prison	prison	NOUN
taxlaw-2801	510	21	beds	bed	NOUN
taxlaw-2801	510	22	but	but	CCONJ
taxlaw-2801	510	23	also	also	ADV
taxlaw-2801	510	24	because	because	SCONJ
taxlaw-2801	510	25	of	of	ADP
taxlaw-2801	510	26	the	the	DET
taxlaw-2801	510	27	increased	increase	VERB
taxlaw-2801	510	28	costs	cost	NOUN
taxlaw-2801	510	29	of	of	ADP
taxlaw-2801	510	30	providing	provide	VERB
taxlaw-2801	510	31	due	due	ADJ
taxlaw-2801	510	32	process	process	NOUN
taxlaw-2801	510	33	to	to	ADP
taxlaw-2801	510	34	a	a	DET
taxlaw-2801	510	35	larger	large	ADJ
taxlaw-2801	510	36	number	number	NOUN
taxlaw-2801	510	37	of	of	ADP
taxlaw-2801	510	38	taxpayers	taxpayer	NOUN
taxlaw-2801	510	39	.	.	PUNCT
taxlaw-2801	511	1	moreover	moreover	ADV
taxlaw-2801	511	2	,	,	PUNCT
taxlaw-2801	511	3	jail	jail	NOUN
taxlaw-2801	511	4	time	time	NOUN
taxlaw-2801	511	5	costs	cost	VERB
taxlaw-2801	511	6	society	society	NOUN
taxlaw-2801	511	7	in	in	ADP
taxlaw-2801	511	8	terms	term	NOUN
taxlaw-2801	511	9	of	of	ADP
taxlaw-2801	511	10	the	the	DET
taxlaw-2801	511	11	lost	lost	ADJ
taxlaw-2801	511	12	liberty	liberty	NOUN
taxlaw-2801	511	13	and	and	CCONJ
taxlaw-2801	511	14	productivity	productivity	NOUN
taxlaw-2801	511	15	of	of	ADP
taxlaw-2801	511	16	the	the	DET
taxlaw-2801	511	17	criminals	criminal	NOUN
taxlaw-2801	511	18	.	.	PUNCT
taxlaw-2801	512	1	(	(	PUNCT
taxlaw-2801	512	2	of	of	ADP
taxlaw-2801	512	3	course	course	NOUN
taxlaw-2801	512	4	,	,	PUNCT
taxlaw-2801	512	5	if	if	SCONJ
taxlaw-2801	512	6	the	the	DET
taxlaw-2801	512	7	increased	increase	VERB
taxlaw-2801	512	8	criminal	criminal	ADJ
taxlaw-2801	512	9	fines	fine	NOUN
taxlaw-2801	512	10	are	be	AUX
taxlaw-2801	512	11	effective	effective	ADJ
taxlaw-2801	512	12	,	,	PUNCT
taxlaw-2801	512	13	there	there	PRON
taxlaw-2801	512	14	would	would	AUX
taxlaw-2801	512	15	also	also	ADV
taxlaw-2801	512	16	be	be	AUX
taxlaw-2801	512	17	a	a	DET
taxlaw-2801	512	18	reduction	reduction	NOUN
taxlaw-2801	512	19	in	in	ADP
taxlaw-2801	512	20	administrative	administrative	ADJ
taxlaw-2801	512	21	costs	cost	NOUN
taxlaw-2801	512	22	insofar	insofar	ADV
taxlaw-2801	512	23	as	as	SCONJ
taxlaw-2801	512	24	there	there	PRON
taxlaw-2801	512	25	would	would	AUX
taxlaw-2801	512	26	be	be	AUX
taxlaw-2801	512	27	less	less	ADJ
taxlaw-2801	512	28	noncompliance	noncompliance	NOUN
taxlaw-2801	512	29	to	to	PART
taxlaw-2801	512	30	deal	deal	VERB
taxlaw-2801	512	31	with	with	ADP
taxlaw-2801	512	32	)	)	PUNCT
taxlaw-2801	512	33	.	.	PUNCT
taxlaw-2801	513	1	increasing	increase	VERB
taxlaw-2801	513	2	monetary	monetary	ADJ
taxlaw-2801	513	3	fines	fine	NOUN
taxlaw-2801	513	4	might	might	AUX
taxlaw-2801	513	5	,	,	PUNCT
taxlaw-2801	513	6	for	for	ADP
taxlaw-2801	513	7	these	these	DET
taxlaw-2801	513	8	reasons	reason	NOUN
taxlaw-2801	513	9	,	,	PUNCT
taxlaw-2801	513	10	be	be	AUX
taxlaw-2801	513	11	a	a	DET
taxlaw-2801	513	12	better	well	ADJ
taxlaw-2801	513	13	way	way	NOUN
taxlaw-2801	513	14	to	to	PART
taxlaw-2801	513	15	go	go	VERB
taxlaw-2801	513	16	,	,	PUNCT
taxlaw-2801	513	17	but	but	CCONJ
taxlaw-2801	513	18	there	there	PRON
taxlaw-2801	513	19	are	be	VERB
taxlaw-2801	513	20	limits	limit	NOUN
taxlaw-2801	513	21	to	to	ADP
taxlaw-2801	513	22	how	how	SCONJ
taxlaw-2801	513	23	much	much	ADJ
taxlaw-2801	513	24	fines	fine	NOUN
taxlaw-2801	513	25	can	can	AUX
taxlaw-2801	513	26	be	be	AUX
taxlaw-2801	513	27	raised	raise	VERB
taxlaw-2801	513	28	as	as	ADV
taxlaw-2801	513	29	well	well	ADV
taxlaw-2801	513	30	.	.	PUNCT
taxlaw-2801	514	1	first	first	ADV
taxlaw-2801	514	2	,	,	PUNCT
taxlaw-2801	514	3	the	the	DET
taxlaw-2801	514	4	deterrence	deterrence	NOUN
taxlaw-2801	514	5	function	function	NOUN
taxlaw-2801	514	6	of	of	ADP
taxlaw-2801	514	7	fines	fine	NOUN
taxlaw-2801	514	8	is	be	AUX
taxlaw-2801	514	9	limited	limit	VERB
taxlaw-2801	514	10	by	by	ADP
taxlaw-2801	514	11	the	the	DET
taxlaw-2801	514	12	assets	asset	NOUN
taxlaw-2801	514	13	of	of	ADP
taxlaw-2801	514	14	the	the	DET
taxlaw-2801	514	15	noncompliant	noncompliant	ADJ
taxlaw-2801	514	16	taxpayers	taxpayer	NOUN
taxlaw-2801	514	17	.	.	PUNCT
taxlaw-2801	515	1	this	this	PRON
taxlaw-2801	515	2	is	be	AUX
taxlaw-2801	515	3	a	a	DET
taxlaw-2801	515	4	version	version	NOUN
taxlaw-2801	515	5	of	of	ADP
taxlaw-2801	515	6	the	the	DET
taxlaw-2801	515	7	judgment	judgment	NOUN
taxlaw-2801	515	8	-	-	PUNCT
taxlaw-2801	515	9	proof	proof	ADJ
taxlaw-2801	515	10	problem	problem	NOUN
taxlaw-2801	515	11	mentioned	mention	VERB
taxlaw-2801	515	12	above	above	ADV
taxlaw-2801	515	13	.	.	PUNCT
taxlaw-2801	516	1	second	second	ADV
taxlaw-2801	516	2	,	,	PUNCT
taxlaw-2801	516	3	as	as	ADP
taxlaw-2801	516	4	with	with	ADP
taxlaw-2801	516	5	prison	prison	NOUN
taxlaw-2801	516	6	sentences	sentence	NOUN
taxlaw-2801	516	7	,	,	PUNCT
taxlaw-2801	516	8	there	there	PRON
taxlaw-2801	516	9	will	will	AUX
taxlaw-2801	516	10	be	be	AUX
taxlaw-2801	516	11	political	political	ADJ
taxlaw-2801	516	12	resistance	resistance	NOUN
taxlaw-2801	516	13	to	to	ADP
taxlaw-2801	516	14	large	large	ADJ
taxlaw-2801	516	15	fines	fine	NOUN
taxlaw-2801	516	16	based	base	VERB
taxlaw-2801	516	17	on	on	ADP
taxlaw-2801	516	18	probabilities	probability	NOUN
taxlaw-2801	516	19	of	of	ADP
taxlaw-2801	516	20	detection	detection	NOUN
taxlaw-2801	516	21	rather	rather	ADV
taxlaw-2801	516	22	than	than	ADP
taxlaw-2801	516	23	purely	purely	ADV
taxlaw-2801	516	24	on	on	ADP
taxlaw-2801	516	25	the	the	DET
taxlaw-2801	516	26	magnitude	magnitude	NOUN
taxlaw-2801	516	27	of	of	ADP
taxlaw-2801	516	28	the	the	DET
taxlaw-2801	516	29	offense	offense	NOUN
taxlaw-2801	516	30	for	for	ADP
taxlaw-2801	516	31	which	which	PRON
taxlaw-2801	516	32	the	the	DET
taxlaw-2801	516	33	fines	fine	NOUN
taxlaw-2801	516	34	are	be	AUX
taxlaw-2801	516	35	imposed	impose	VERB
taxlaw-2801	516	36	.	.	PUNCT
taxlaw-2801	517	1	third	third	ADJ
taxlaw-2801	517	2	,	,	PUNCT
taxlaw-2801	517	3	increasing	increase	VERB
taxlaw-2801	517	4	penalties	penalty	NOUN
taxlaw-2801	517	5	alone	alone	ADV
taxlaw-2801	517	6	has	have	VERB
taxlaw-2801	517	7	the	the	DET
taxlaw-2801	517	8	problem	problem	NOUN
taxlaw-2801	517	9	of	of	ADP
taxlaw-2801	517	10	giving	give	VERB
taxlaw-2801	517	11	taxpayers	taxpayer	NOUN
taxlaw-2801	517	12	additional	additional	ADJ
taxlaw-2801	517	13	incentives	incentive	NOUN
taxlaw-2801	517	14	to	to	PART
taxlaw-2801	517	15	spend	spend	VERB
taxlaw-2801	517	16	resources	resource	NOUN
taxlaw-2801	517	17	on	on	ADP
taxlaw-2801	517	18	avoiding	avoid	VERB
taxlaw-2801	517	19	those	those	DET
taxlaw-2801	517	20	penalties	penalty	NOUN
taxlaw-2801	517	21	,	,	PUNCT
taxlaw-2801	517	22	expenditures	expenditure	NOUN
taxlaw-2801	517	23	which	which	PRON
taxlaw-2801	517	24	are	be	AUX
taxlaw-2801	517	25	pure	pure	ADJ
taxlaw-2801	517	26	deadweight	deadweight	ADJ
taxlaw-2801	517	27	loss	loss	NOUN
taxlaw-2801	517	28	.	.	PUNCT
taxlaw-2801	518	1	72	72	NUM
taxlaw-2801	518	2	70	70	NUM
taxlaw-2801	518	3	becker	becker	NOUN
taxlaw-2801	518	4	,	,	PUNCT
taxlaw-2801	518	5	supra	supra	PROPN
taxlaw-2801	518	6	note	note	PROPN
taxlaw-2801	518	7	56	56	NUM
taxlaw-2801	518	8	,	,	PUNCT
taxlaw-2801	518	9	at	at	ADP
taxlaw-2801	518	10	191	191	NUM
taxlaw-2801	518	11	.	.	PUNCT
taxlaw-2801	518	12	71	71	NUM
taxlaw-2801	518	13	alex	alex	PROPN
taxlaw-2801	518	14	raskolnikov	raskolnikov	PROPN
taxlaw-2801	518	15	,	,	PUNCT
taxlaw-2801	518	16	revealing	reveal	VERB
taxlaw-2801	518	17	choices	choice	NOUN
taxlaw-2801	518	18	:	:	PUNCT
taxlaw-2801	518	19	using	use	VERB
taxlaw-2801	518	20	taxpayer	taxpayer	NOUN
taxlaw-2801	518	21	choice	choice	NOUN
taxlaw-2801	518	22	to	to	PART
taxlaw-2801	518	23	target	target	VERB
taxlaw-2801	518	24	tax	tax	NOUN
taxlaw-2801	518	25	enforcement	enforcement	NOUN
taxlaw-2801	518	26	,	,	PUNCT
taxlaw-2801	518	27	109	109	NUM
taxlaw-2801	518	28	colum	colum	NOUN
taxlaw-2801	518	29	.	.	PUNCT
taxlaw-2801	519	1	l.	l.	PROPN
taxlaw-2801	519	2	rev	rev	PROPN
taxlaw-2801	519	3	.	.	PROPN
taxlaw-2801	520	1	689	689	NUM
taxlaw-2801	520	2	(	(	PUNCT
taxlaw-2801	520	3	2009	2009	NUM
taxlaw-2801	520	4	)	)	PUNCT
taxlaw-2801	520	5	.	.	PUNCT
taxlaw-2801	521	1	we	we	PRON
taxlaw-2801	521	2	discuss	discuss	VERB
taxlaw-2801	521	3	more	more	ADJ
taxlaw-2801	521	4	on	on	ADP
taxlaw-2801	521	5	this	this	DET
taxlaw-2801	521	6	possibility	possibility	NOUN
taxlaw-2801	521	7	in	in	ADP
taxlaw-2801	521	8	part	part	NOUN
taxlaw-2801	521	9	iv	iv	ADP
taxlaw-2801	521	10	below	below	ADV
taxlaw-2801	521	11	.	.	PUNCT
taxlaw-2801	522	1	72	72	NUM
taxlaw-2801	522	2	see	see	VERB
taxlaw-2801	522	3	chris	chris	PROPN
taxlaw-2801	522	4	sanchirico	sanchirico	PROPN
taxlaw-2801	522	5	,	,	PUNCT
taxlaw-2801	522	6	detection	detection	NOUN
taxlaw-2801	522	7	avoidance	avoidance	NOUN
taxlaw-2801	522	8	,	,	PUNCT
taxlaw-2801	522	9	81	81	NUM
taxlaw-2801	522	10	n.y.u	n.y.u	NOUN
taxlaw-2801	522	11	.	.	PUNCT
taxlaw-2801	523	1	l.	l.	PROPN
taxlaw-2801	523	2	rev	rev	PROPN
taxlaw-2801	523	3	.	.	PROPN
taxlaw-2801	523	4	1331	1331	NUM
taxlaw-2801	523	5	,	,	PUNCT
taxlaw-2801	523	6	1337	1337	NUM
taxlaw-2801	523	7	(	(	PUNCT
taxlaw-2801	523	8	2006	2006	NUM
taxlaw-2801	523	9	)	)	PUNCT
taxlaw-2801	523	10	.	.	PUNCT
taxlaw-2801	524	1	2011	2011	NUM
taxlaw-2801	524	2	]	]	PUNCT
taxlaw-2801	524	3	narrowing	narrow	VERB
taxlaw-2801	524	4	the	the	DET
taxlaw-2801	524	5	tax	tax	NOUN
taxlaw-2801	524	6	gap	gap	NOUN
taxlaw-2801	524	7	through	through	ADP
taxlaw-2801	524	8	presumptive	presumptive	ADJ
taxlaw-2801	524	9	taxation	taxation	NOUN
taxlaw-2801	524	10	121	121	NUM
taxlaw-2801	524	11	ultimately	ultimately	ADV
taxlaw-2801	524	12	,	,	PUNCT
taxlaw-2801	524	13	we	we	PRON
taxlaw-2801	524	14	will	will	AUX
taxlaw-2801	524	15	suggest	suggest	VERB
taxlaw-2801	524	16	a	a	DET
taxlaw-2801	524	17	reform	reform	NOUN
taxlaw-2801	524	18	that	that	PRON
taxlaw-2801	524	19	incorporates	incorporate	VERB
taxlaw-2801	524	20	some	some	DET
taxlaw-2801	524	21	aspects	aspect	NOUN
taxlaw-2801	524	22	of	of	ADP
taxlaw-2801	524	23	both	both	PRON
taxlaw-2801	524	24	of	of	ADP
taxlaw-2801	524	25	these	these	DET
taxlaw-2801	524	26	ideas	idea	NOUN
taxlaw-2801	524	27	–	–	PUNCT
taxlaw-2801	524	28	expanded	expand	VERB
taxlaw-2801	524	29	withholding	withholding	NOUN
taxlaw-2801	524	30	and	and	CCONJ
taxlaw-2801	524	31	higher	high	ADJ
taxlaw-2801	524	32	penalties	penalty	NOUN
taxlaw-2801	524	33	for	for	ADP
taxlaw-2801	524	34	noncompliance	noncompliance	NOUN
taxlaw-2801	524	35	.	.	PUNCT
taxlaw-2801	525	1	but	but	CCONJ
taxlaw-2801	525	2	we	we	PRON
taxlaw-2801	525	3	will	will	AUX
taxlaw-2801	525	4	suggest	suggest	VERB
taxlaw-2801	525	5	that	that	SCONJ
taxlaw-2801	525	6	this	this	PRON
taxlaw-2801	525	7	should	should	AUX
taxlaw-2801	525	8	be	be	AUX
taxlaw-2801	525	9	done	do	VERB
taxlaw-2801	525	10	in	in	ADP
taxlaw-2801	525	11	combination	combination	NOUN
taxlaw-2801	525	12	with	with	ADP
taxlaw-2801	525	13	a	a	DET
taxlaw-2801	525	14	shift	shift	NOUN
taxlaw-2801	525	15	to	to	ADP
taxlaw-2801	525	16	some	some	DET
taxlaw-2801	525	17	sort	sort	NOUN
taxlaw-2801	525	18	of	of	ADP
taxlaw-2801	525	19	presumptive	presumptive	ADJ
taxlaw-2801	525	20	tax	tax	NOUN
taxlaw-2801	525	21	regime	regime	NOUN
taxlaw-2801	525	22	for	for	ADP
taxlaw-2801	525	23	small	small	ADJ
taxlaw-2801	525	24	and	and	CCONJ
taxlaw-2801	525	25	medium	medium	ADJ
taxlaw-2801	525	26	-	-	PUNCT
taxlaw-2801	525	27	sized	sized	ADJ
taxlaw-2801	525	28	businesses	business	NOUN
taxlaw-2801	525	29	.	.	PUNCT
taxlaw-2801	526	1	iv	iv	X
taxlaw-2801	526	2	.	.	PUNCT
taxlaw-2801	526	3	introduction	introduction	NOUN
taxlaw-2801	526	4	to	to	ADP
taxlaw-2801	526	5	presumptive	presumptive	ADJ
taxlaw-2801	526	6	taxation	taxation	NOUN
taxlaw-2801	526	7	a.	a.	NOUN
taxlaw-2801	526	8	definitions	definition	NOUN
taxlaw-2801	526	9	before	before	SCONJ
taxlaw-2801	526	10	we	we	PRON
taxlaw-2801	526	11	address	address	VERB
taxlaw-2801	526	12	the	the	DET
taxlaw-2801	526	13	pros	pro	NOUN
taxlaw-2801	526	14	and	and	CCONJ
taxlaw-2801	526	15	cons	con	NOUN
taxlaw-2801	526	16	of	of	ADP
taxlaw-2801	526	17	any	any	DET
taxlaw-2801	526	18	particular	particular	ADJ
taxlaw-2801	526	19	presumptive	presumptive	ADJ
taxlaw-2801	526	20	tax	tax	NOUN
taxlaw-2801	526	21	solution	solution	NOUN
taxlaw-2801	526	22	to	to	ADP
taxlaw-2801	526	23	the	the	DET
taxlaw-2801	526	24	smb	smb	PROPN
taxlaw-2801	526	25	tax	tax	NOUN
taxlaw-2801	526	26	gap	gap	NOUN
taxlaw-2801	526	27	,	,	PUNCT
taxlaw-2801	526	28	we	we	PRON
taxlaw-2801	526	29	should	should	AUX
taxlaw-2801	526	30	first	first	ADV
taxlaw-2801	526	31	be	be	AUX
taxlaw-2801	526	32	clear	clear	ADJ
taxlaw-2801	526	33	on	on	ADP
taxlaw-2801	526	34	what	what	PRON
taxlaw-2801	526	35	we	we	PRON
taxlaw-2801	526	36	mean	mean	VERB
taxlaw-2801	526	37	by	by	ADP
taxlaw-2801	526	38	the	the	DET
taxlaw-2801	526	39	concept	concept	NOUN
taxlaw-2801	526	40	generally	generally	ADV
taxlaw-2801	526	41	.	.	PUNCT
taxlaw-2801	527	1	a	a	DET
taxlaw-2801	527	2	number	number	NOUN
taxlaw-2801	527	3	of	of	ADP
taxlaw-2801	527	4	definitions	definition	NOUN
taxlaw-2801	527	5	have	have	AUX
taxlaw-2801	527	6	been	be	AUX
taxlaw-2801	527	7	suggested	suggest	VERB
taxlaw-2801	527	8	.	.	PUNCT
taxlaw-2801	528	1	for	for	ADP
taxlaw-2801	528	2	example	example	NOUN
taxlaw-2801	528	3	,	,	PUNCT
taxlaw-2801	528	4	victor	victor	PROPN
taxlaw-2801	528	5	thuronyi	thuronyi	PROPN
taxlaw-2801	528	6	has	have	AUX
taxlaw-2801	528	7	said	say	VERB
taxlaw-2801	528	8	that	that	SCONJ
taxlaw-2801	528	9	a	a	DET
taxlaw-2801	528	10	presumptive	presumptive	ADJ
taxlaw-2801	528	11	tax	tax	NOUN
taxlaw-2801	528	12	“	"	PUNCT
taxlaw-2801	528	13	involves	involve	VERB
taxlaw-2801	528	14	the	the	DET
taxlaw-2801	528	15	use	use	NOUN
taxlaw-2801	528	16	of	of	ADP
taxlaw-2801	528	17	indirect	indirect	ADJ
taxlaw-2801	528	18	means	mean	NOUN
taxlaw-2801	528	19	to	to	PART
taxlaw-2801	528	20	ascertain	ascertain	VERB
taxlaw-2801	528	21	tax	tax	NOUN
taxlaw-2801	528	22	liability	liability	NOUN
taxlaw-2801	528	23	,	,	PUNCT
taxlaw-2801	528	24	which	which	PRON
taxlaw-2801	528	25	differ	differ	VERB
taxlaw-2801	528	26	from	from	ADP
taxlaw-2801	528	27	the	the	DET
taxlaw-2801	528	28	usual	usual	ADJ
taxlaw-2801	528	29	rules	rule	NOUN
taxlaw-2801	528	30	based	base	VERB
taxlaw-2801	528	31	on	on	ADP
taxlaw-2801	528	32	the	the	DET
taxlaw-2801	528	33	taxpayer	taxpayer	NOUN
taxlaw-2801	528	34	's	's	PART
taxlaw-2801	528	35	accounts	account	NOUN
taxlaw-2801	528	36	.	.	PUNCT
taxlaw-2801	529	1	”73	”73	PUNCT
taxlaw-2801	529	2	thus	thus	ADV
taxlaw-2801	529	3	,	,	PUNCT
taxlaw-2801	529	4	thuronyi	thuronyi	PROPN
taxlaw-2801	529	5	emphasizes	emphasize	VERB
taxlaw-2801	529	6	that	that	SCONJ
taxlaw-2801	529	7	a	a	DET
taxlaw-2801	529	8	key	key	ADJ
taxlaw-2801	529	9	aspect	aspect	NOUN
taxlaw-2801	529	10	of	of	ADP
taxlaw-2801	529	11	any	any	DET
taxlaw-2801	529	12	presumptive	presumptive	ADJ
taxlaw-2801	529	13	tax	tax	NOUN
taxlaw-2801	529	14	is	be	AUX
taxlaw-2801	529	15	that	that	SCONJ
taxlaw-2801	529	16	it	it	PRON
taxlaw-2801	529	17	is	be	AUX
taxlaw-2801	529	18	not	not	PART
taxlaw-2801	529	19	based	base	VERB
taxlaw-2801	529	20	entirely	entirely	ADV
taxlaw-2801	529	21	on	on	ADP
taxlaw-2801	529	22	the	the	DET
taxlaw-2801	529	23	taxpayer	taxpayer	NOUN
taxlaw-2801	529	24	’s	’s	PART
taxlaw-2801	529	25	records	record	NOUN
taxlaw-2801	529	26	,	,	PUNCT
taxlaw-2801	529	27	which	which	PRON
taxlaw-2801	529	28	are	be	AUX
taxlaw-2801	529	29	subject	subject	ADJ
taxlaw-2801	529	30	to	to	ADP
taxlaw-2801	529	31	manipulation	manipulation	NOUN
taxlaw-2801	529	32	and	and	CCONJ
taxlaw-2801	529	33	abuse	abuse	NOUN
taxlaw-2801	529	34	.	.	PUNCT
taxlaw-2801	530	1	joel	joel	PROPN
taxlaw-2801	530	2	slemrod	slemrod	PROPN
taxlaw-2801	530	3	and	and	CCONJ
taxlaw-2801	530	4	shlomo	shlomo	PROPN
taxlaw-2801	530	5	yitzhaki	yitzhaki	NOUN
taxlaw-2801	530	6	define	define	VERB
taxlaw-2801	530	7	a	a	DET
taxlaw-2801	530	8	presumptive	presumptive	ADJ
taxlaw-2801	530	9	tax	tax	NOUN
taxlaw-2801	530	10	involving	involve	VERB
taxlaw-2801	530	11	“	"	PUNCT
taxlaw-2801	530	12	tax	tax	NOUN
taxlaw-2801	530	13	bases	basis	NOUN
taxlaw-2801	530	14	,	,	PUNCT
taxlaw-2801	530	15	or	or	CCONJ
taxlaw-2801	530	16	indicators	indicator	NOUN
taxlaw-2801	530	17	,	,	PUNCT
taxlaw-2801	530	18	that	that	PRON
taxlaw-2801	530	19	can	can	AUX
taxlaw-2801	530	20	serve	serve	VERB
taxlaw-2801	530	21	as	as	ADP
taxlaw-2801	530	22	proxies	proxy	NOUN
taxlaw-2801	530	23	for	for	ADP
taxlaw-2801	530	24	ideal	ideal	ADJ
taxlaw-2801	530	25	tax	tax	NOUN
taxlaw-2801	530	26	bases	basis	NOUN
taxlaw-2801	530	27	but	but	CCONJ
taxlaw-2801	530	28	which	which	PRON
taxlaw-2801	530	29	are	be	AUX
taxlaw-2801	530	30	less	less	ADV
taxlaw-2801	530	31	easily	easily	ADV
taxlaw-2801	530	32	manipulated	manipulate	VERB
taxlaw-2801	530	33	and	and	CCONJ
taxlaw-2801	530	34	more	more	ADV
taxlaw-2801	530	35	easily	easily	ADV
taxlaw-2801	530	36	monitored	monitor	VERB
taxlaw-2801	530	37	than	than	ADP
taxlaw-2801	530	38	the	the	DET
taxlaw-2801	530	39	otherwise	otherwise	ADV
taxlaw-2801	530	40	ideal	ideal	ADJ
taxlaw-2801	530	41	tax	tax	NOUN
taxlaw-2801	530	42	base	base	NOUN
taxlaw-2801	530	43	.	.	PUNCT
taxlaw-2801	531	1	”74	”74	PUNCT
taxlaw-2801	531	2	to	to	PART
taxlaw-2801	531	3	get	get	VERB
taxlaw-2801	531	4	a	a	DET
taxlaw-2801	531	5	better	well	ADJ
taxlaw-2801	531	6	sense	sense	NOUN
taxlaw-2801	531	7	of	of	ADP
taxlaw-2801	531	8	the	the	DET
taxlaw-2801	531	9	idea	idea	NOUN
taxlaw-2801	531	10	,	,	PUNCT
taxlaw-2801	531	11	take	take	VERB
taxlaw-2801	531	12	one	one	NUM
taxlaw-2801	531	13	example	example	NOUN
taxlaw-2801	531	14	.	.	PUNCT
taxlaw-2801	532	1	imagine	imagine	VERB
taxlaw-2801	532	2	that	that	SCONJ
taxlaw-2801	532	3	policymakers	policymaker	NOUN
taxlaw-2801	532	4	have	have	AUX
taxlaw-2801	532	5	decided	decide	VERB
taxlaw-2801	532	6	that	that	SCONJ
taxlaw-2801	532	7	the	the	DET
taxlaw-2801	532	8	ideal	ideal	ADJ
taxlaw-2801	532	9	tax	tax	NOUN
taxlaw-2801	532	10	base	base	NOUN
taxlaw-2801	532	11	is	be	AUX
taxlaw-2801	532	12	something	something	PRON
taxlaw-2801	532	13	like	like	ADP
taxlaw-2801	532	14	“	"	PUNCT
taxlaw-2801	532	15	ability	ability	NOUN
taxlaw-2801	532	16	to	to	PART
taxlaw-2801	532	17	pay	pay	VERB
taxlaw-2801	532	18	.	.	PUNCT
taxlaw-2801	532	19	”	"	PUNCT
taxlaw-2801	533	1	this	this	DET
taxlaw-2801	533	2	definition	definition	NOUN
taxlaw-2801	533	3	emphasizes	emphasize	VERB
taxlaw-2801	533	4	the	the	DET
taxlaw-2801	533	5	extent	extent	NOUN
taxlaw-2801	533	6	to	to	PART
taxlaw-2801	533	7	which	which	PRON
taxlaw-2801	533	8	a	a	DET
taxlaw-2801	533	9	presumptive	presumptive	ADJ
taxlaw-2801	533	10	tax	tax	NOUN
taxlaw-2801	533	11	,	,	PUNCT
taxlaw-2801	533	12	when	when	SCONJ
taxlaw-2801	533	13	designed	design	VERB
taxlaw-2801	533	14	properly	properly	ADV
taxlaw-2801	533	15	,	,	PUNCT
taxlaw-2801	533	16	should	should	AUX
taxlaw-2801	533	17	approximate	approximate	VERB
taxlaw-2801	533	18	the	the	DET
taxlaw-2801	533	19	ideal	ideal	ADJ
taxlaw-2801	533	20	target	target	NOUN
taxlaw-2801	533	21	tax	tax	NOUN
taxlaw-2801	533	22	,	,	PUNCT
taxlaw-2801	533	23	but	but	CCONJ
taxlaw-2801	533	24	at	at	ADP
taxlaw-2801	533	25	a	a	DET
taxlaw-2801	533	26	lower	low	ADJ
taxlaw-2801	533	27	administrative	administrative	ADJ
taxlaw-2801	533	28	/	/	SYM
taxlaw-2801	533	29	enforcement	enforcement	NOUN
taxlaw-2801	533	30	cost	cost	NOUN
taxlaw-2801	533	31	.	.	PUNCT
taxlaw-2801	534	1	75	75	NUM
taxlaw-2801	534	2	73	73	NUM
taxlaw-2801	534	3	victor	victor	NOUN
taxlaw-2801	534	4	thuronyi	thuronyi	PROPN
taxlaw-2801	534	5	,	,	PUNCT
taxlaw-2801	534	6	presumptive	presumptive	ADJ
taxlaw-2801	534	7	taxation	taxation	NOUN
taxlaw-2801	534	8	,	,	PUNCT
taxlaw-2801	534	9	in	in	ADP
taxlaw-2801	534	10	1	1	NUM
taxlaw-2801	534	11	tax	tax	NOUN
taxlaw-2801	534	12	law	law	NOUN
taxlaw-2801	534	13	design	design	NOUN
taxlaw-2801	534	14	and	and	CCONJ
taxlaw-2801	534	15	drafting	draft	VERB
taxlaw-2801	534	16	401	401	NUM
taxlaw-2801	534	17	(	(	PUNCT
taxlaw-2801	534	18	victor	victor	PROPN
taxlaw-2801	534	19	thuronyi	thuronyi	PROPN
taxlaw-2801	534	20	ed	ed	PROPN
taxlaw-2801	534	21	.	.	PROPN
taxlaw-2801	534	22	,	,	PUNCT
taxlaw-2801	534	23	1996	1996	NUM
taxlaw-2801	534	24	)	)	PUNCT
taxlaw-2801	534	25	.	.	PUNCT
taxlaw-2801	535	1	bird	bird	NOUN
taxlaw-2801	535	2	and	and	CCONJ
taxlaw-2801	535	3	zolt	zolt	PROPN
taxlaw-2801	535	4	contend	contend	VERB
taxlaw-2801	535	5	that	that	SCONJ
taxlaw-2801	535	6	a	a	DET
taxlaw-2801	535	7	presumptive	presumptive	ADJ
taxlaw-2801	535	8	tax	tax	NOUN
taxlaw-2801	535	9	generally	generally	ADV
taxlaw-2801	535	10	is	be	AUX
taxlaw-2801	535	11	characterized	characterize	VERB
taxlaw-2801	535	12	by	by	ADP
taxlaw-2801	535	13	an	an	DET
taxlaw-2801	535	14	“	"	PUNCT
taxlaw-2801	535	15	administrative	administrative	ADJ
taxlaw-2801	535	16	”	"	PUNCT
taxlaw-2801	535	17	or	or	CCONJ
taxlaw-2801	535	18	“	"	PUNCT
taxlaw-2801	535	19	involuntary	involuntary	ADJ
taxlaw-2801	535	20	”	"	PUNCT
taxlaw-2801	535	21	assessment	assessment	NOUN
taxlaw-2801	535	22	.	.	PUNCT
taxlaw-2801	536	1	richard	richard	PROPN
taxlaw-2801	536	2	m.	m.	PROPN
taxlaw-2801	536	3	bird	bird	PROPN
taxlaw-2801	536	4	&	&	CCONJ
taxlaw-2801	536	5	eric	eric	PROPN
taxlaw-2801	536	6	m.	m.	PROPN
taxlaw-2801	536	7	zolt	zolt	PROPN
taxlaw-2801	536	8	,	,	PUNCT
taxlaw-2801	536	9	redistribution	redistribution	NOUN
taxlaw-2801	536	10	via	via	ADP
taxlaw-2801	536	11	taxation	taxation	NOUN
taxlaw-2801	536	12	:	:	PUNCT
taxlaw-2801	536	13	the	the	DET
taxlaw-2801	536	14	limited	limited	ADJ
taxlaw-2801	536	15	role	role	NOUN
taxlaw-2801	536	16	of	of	ADP
taxlaw-2801	536	17	the	the	DET
taxlaw-2801	536	18	personal	personal	ADJ
taxlaw-2801	536	19	income	income	NOUN
taxlaw-2801	536	20	tax	tax	NOUN
taxlaw-2801	536	21	in	in	ADP
taxlaw-2801	536	22	developing	develop	VERB
taxlaw-2801	536	23	countries	country	NOUN
taxlaw-2801	536	24	,	,	PUNCT
taxlaw-2801	536	25	52	52	NUM
taxlaw-2801	536	26	u.c.l.a	u.c.l.a	NOUN
taxlaw-2801	536	27	.	.	PUNCT
taxlaw-2801	536	28	l.	l.	PROPN
taxlaw-2801	536	29	rev	rev	PROPN
taxlaw-2801	536	30	.	.	PROPN
taxlaw-2801	536	31	1627	1627	NUM
taxlaw-2801	536	32	,	,	PUNCT
taxlaw-2801	536	33	1685	1685	NUM
taxlaw-2801	536	34	(	(	PUNCT
taxlaw-2801	536	35	2005	2005	NUM
taxlaw-2801	536	36	)	)	PUNCT
taxlaw-2801	536	37	.	.	PUNCT
taxlaw-2801	537	1	such	such	DET
taxlaw-2801	537	2	a	a	DET
taxlaw-2801	537	3	tax	tax	NOUN
taxlaw-2801	537	4	base	base	NOUN
taxlaw-2801	537	5	would	would	AUX
taxlaw-2801	537	6	satisfy	satisfy	VERB
taxlaw-2801	537	7	society	society	NOUN
taxlaw-2801	537	8	’s	’s	PART
taxlaw-2801	537	9	distributional	distributional	ADJ
taxlaw-2801	537	10	preferences	preference	NOUN
taxlaw-2801	537	11	or	or	CCONJ
taxlaw-2801	537	12	values	value	NOUN
taxlaw-2801	537	13	(	(	PUNCT
taxlaw-2801	537	14	if	if	SCONJ
taxlaw-2801	537	15	we	we	PRON
taxlaw-2801	537	16	think	think	VERB
taxlaw-2801	537	17	that	that	SCONJ
taxlaw-2801	537	18	those	those	PRON
taxlaw-2801	537	19	with	with	ADP
taxlaw-2801	537	20	greater	great	ADJ
taxlaw-2801	537	21	ability	ability	NOUN
taxlaw-2801	537	22	to	to	PART
taxlaw-2801	537	23	pay	pay	VERB
taxlaw-2801	537	24	taxes	taxis	NOUN
taxlaw-2801	537	25	should	should	AUX
taxlaw-2801	537	26	be	be	AUX
taxlaw-2801	537	27	expected	expect	VERB
taxlaw-2801	537	28	to	to	PART
taxlaw-2801	537	29	pay	pay	VERB
taxlaw-2801	537	30	more	more	ADJ
taxlaw-2801	537	31	in	in	ADP
taxlaw-2801	537	32	taxes	taxis	NOUN
taxlaw-2801	537	33	)	)	PUNCT
taxlaw-2801	537	34	and	and	CCONJ
taxlaw-2801	537	35	it	it	PRON
taxlaw-2801	537	36	would	would	AUX
taxlaw-2801	537	37	have	have	VERB
taxlaw-2801	537	38	efficiency	efficiency	NOUN
taxlaw-2801	537	39	advantages	advantage	NOUN
taxlaw-2801	537	40	(	(	PUNCT
taxlaw-2801	537	41	if	if	SCONJ
taxlaw-2801	537	42	we	we	PRON
taxlaw-2801	537	43	think	think	VERB
taxlaw-2801	537	44	that	that	SCONJ
taxlaw-2801	537	45	ability	ability	NOUN
taxlaw-2801	537	46	is	be	AUX
taxlaw-2801	537	47	an	an	DET
taxlaw-2801	537	48	innate	innate	ADJ
taxlaw-2801	537	49	quality	quality	NOUN
taxlaw-2801	537	50	that	that	PRON
taxlaw-2801	537	51	can	can	AUX
taxlaw-2801	537	52	not	not	PART
taxlaw-2801	537	53	be	be	AUX
taxlaw-2801	537	54	altered	alter	VERB
taxlaw-2801	537	55	or	or	CCONJ
taxlaw-2801	537	56	manipulated	manipulate	VERB
taxlaw-2801	537	57	)	)	PUNCT
taxlaw-2801	537	58	.	.	PUNCT
taxlaw-2801	538	1	however	however	ADV
taxlaw-2801	538	2	,	,	PUNCT
taxlaw-2801	538	3	because	because	SCONJ
taxlaw-2801	538	4	directly	directly	ADV
taxlaw-2801	538	5	measuring	measure	VERB
taxlaw-2801	538	6	ability	ability	NOUN
taxlaw-2801	538	7	is	be	AUX
taxlaw-2801	538	8	administratively	administratively	ADV
taxlaw-2801	538	9	costly	costly	ADJ
taxlaw-2801	538	10	(	(	PUNCT
taxlaw-2801	538	11	or	or	CCONJ
taxlaw-2801	538	12	impossible	impossible	ADJ
taxlaw-2801	538	13	)	)	PUNCT
taxlaw-2801	538	14	,	,	PUNCT
taxlaw-2801	538	15	the	the	DET
taxlaw-2801	538	16	best	good	ADJ
taxlaw-2801	538	17	alternative	alternative	NOUN
taxlaw-2801	538	18	might	might	AUX
taxlaw-2801	538	19	be	be	AUX
taxlaw-2801	538	20	to	to	PART
taxlaw-2801	538	21	impose	impose	VERB
taxlaw-2801	538	22	a	a	DET
taxlaw-2801	538	23	tax	tax	NOUN
taxlaw-2801	538	24	on	on	ADP
taxlaw-2801	538	25	some	some	DET
taxlaw-2801	538	26	proxy	proxy	NOUN
taxlaw-2801	538	27	for	for	ADP
taxlaw-2801	538	28	ability	ability	NOUN
taxlaw-2801	538	29	,	,	PUNCT
taxlaw-2801	538	30	such	such	ADJ
taxlaw-2801	538	31	as	as	ADP
taxlaw-2801	538	32	annual	annual	ADJ
taxlaw-2801	538	33	income	income	NOUN
taxlaw-2801	538	34	.	.	PUNCT
taxlaw-2801	539	1	and	and	CCONJ
taxlaw-2801	539	2	indeed	indeed	ADV
taxlaw-2801	539	3	,	,	PUNCT
taxlaw-2801	539	4	a	a	DET
taxlaw-2801	539	5	tax	tax	NOUN
taxlaw-2801	539	6	on	on	ADP
taxlaw-2801	539	7	income	income	NOUN
taxlaw-2801	539	8	could	could	AUX
taxlaw-2801	539	9	be	be	AUX
taxlaw-2801	539	10	,	,	PUNCT
taxlaw-2801	539	11	and	and	CCONJ
taxlaw-2801	539	12	often	often	ADV
taxlaw-2801	539	13	is	be	AUX
taxlaw-2801	539	14	,	,	PUNCT
taxlaw-2801	539	15	thought	think	VERB
taxlaw-2801	539	16	of	of	ADP
taxlaw-2801	539	17	as	as	ADP
taxlaw-2801	539	18	a	a	DET
taxlaw-2801	539	19	presumptive	presumptive	ADJ
taxlaw-2801	539	20	tax	tax	NOUN
taxlaw-2801	539	21	on	on	ADP
taxlaw-2801	539	22	ability	ability	NOUN
taxlaw-2801	539	23	to	to	PART
taxlaw-2801	539	24	pay	pay	VERB
taxlaw-2801	539	25	.	.	PUNCT
taxlaw-2801	540	1	but	but	CCONJ
taxlaw-2801	540	2	the	the	DET
taxlaw-2801	540	3	story	story	NOUN
taxlaw-2801	540	4	does	do	AUX
taxlaw-2801	540	5	n’t	not	PART
taxlaw-2801	540	6	end	end	VERB
taxlaw-2801	540	7	there	there	ADV
taxlaw-2801	540	8	.	.	PUNCT
taxlaw-2801	541	1	even	even	ADV
taxlaw-2801	541	2	if	if	SCONJ
taxlaw-2801	541	3	we	we	PRON
taxlaw-2801	541	4	have	have	AUX
taxlaw-2801	541	5	decided	decide	VERB
taxlaw-2801	541	6	to	to	PART
taxlaw-2801	541	7	tax	tax	VERB
taxlaw-2801	541	8	income	income	NOUN
taxlaw-2801	541	9	instead	instead	ADV
taxlaw-2801	541	10	of	of	ADP
taxlaw-2801	541	11	ability	ability	NOUN
taxlaw-2801	541	12	directly	directly	ADV
taxlaw-2801	541	13	,	,	PUNCT
taxlaw-2801	541	14	the	the	DET
taxlaw-2801	541	15	task	task	NOUN
taxlaw-2801	541	16	of	of	ADP
taxlaw-2801	541	17	measuring	measure	VERB
taxlaw-2801	541	18	and	and	CCONJ
taxlaw-2801	541	19	monitoring	monitor	VERB
taxlaw-2801	541	20	some	some	DET
taxlaw-2801	541	21	idealized	idealized	ADJ
taxlaw-2801	541	22	notion	notion	NOUN
taxlaw-2801	541	23	of	of	ADP
taxlaw-2801	541	24	income	income	NOUN
taxlaw-2801	541	25	will	will	AUX
taxlaw-2801	541	26	also	also	ADV
taxlaw-2801	541	27	present	present	VERB
taxlaw-2801	541	28	an	an	DET
taxlaw-2801	541	29	administrative	administrative	ADJ
taxlaw-2801	541	30	nightmare	nightmare	NOUN
taxlaw-2801	541	31	.	.	PUNCT
taxlaw-2801	542	1	this	this	PRON
taxlaw-2801	542	2	is	be	AUX
taxlaw-2801	542	3	why	why	SCONJ
taxlaw-2801	542	4	any	any	DET
taxlaw-2801	542	5	real	real	ADJ
taxlaw-2801	542	6	-	-	PUNCT
taxlaw-2801	542	7	world	world	NOUN
taxlaw-2801	542	8	income	income	NOUN
taxlaw-2801	542	9	tax	tax	NOUN
taxlaw-2801	542	10	base	base	NOUN
taxlaw-2801	542	11	will	will	AUX
taxlaw-2801	542	12	necessarily	necessarily	ADV
taxlaw-2801	542	13	74	74	NUM
taxlaw-2801	542	14	slemrod	slemrod	NOUN
taxlaw-2801	542	15	&	&	CCONJ
taxlaw-2801	542	16	yitzhaki	yitzhaki	NOUN
taxlaw-2801	542	17	,	,	PUNCT
taxlaw-2801	542	18	costs	cost	NOUN
taxlaw-2801	542	19	of	of	ADP
taxlaw-2801	542	20	taxation	taxation	NOUN
taxlaw-2801	542	21	,	,	PUNCT
taxlaw-2801	542	22	supra	supra	PROPN
taxlaw-2801	542	23	note	note	NOUN
taxlaw-2801	542	24	46	46	NUM
taxlaw-2801	542	25	,	,	PUNCT
taxlaw-2801	542	26	at	at	ADP
taxlaw-2801	542	27	192	192	NUM
taxlaw-2801	542	28	;	;	PUNCT
taxlaw-2801	542	29	see	see	VERB
taxlaw-2801	542	30	also	also	ADV
taxlaw-2801	542	31	shlomo	shlomo	PROPN
taxlaw-2801	542	32	yitzhaki	yitzhaki	NOUN
taxlaw-2801	542	33	,	,	PUNCT
taxlaw-2801	542	34	cost	cost	NOUN
taxlaw-2801	542	35	benefit	benefit	NOUN
taxlaw-2801	542	36	analysis	analysis	NOUN
taxlaw-2801	542	37	of	of	ADP
taxlaw-2801	542	38	presumptive	presumptive	ADJ
taxlaw-2801	542	39	taxation	taxation	NOUN
taxlaw-2801	542	40	,	,	PUNCT
taxlaw-2801	542	41	63	63	NUM
taxlaw-2801	542	42	finanzarchiv	finanzarchiv	NOUN
taxlaw-2801	542	43	:	:	PUNCT
taxlaw-2801	543	1	pub	pub	NOUN
taxlaw-2801	543	2	.	.	PUNCT
taxlaw-2801	544	1	fin	fin	NOUN
taxlaw-2801	544	2	.	.	PUNCT
taxlaw-2801	545	1	analysis	analysis	NOUN
taxlaw-2801	545	2	311	311	NUM
taxlaw-2801	545	3	,	,	PUNCT
taxlaw-2801	545	4	312	312	NUM
taxlaw-2801	545	5	(	(	PUNCT
taxlaw-2801	545	6	2007	2007	NUM
taxlaw-2801	545	7	)	)	PUNCT
taxlaw-2801	546	1	[	[	X
taxlaw-2801	546	2	hereinafter	hereinafter	NOUN
taxlaw-2801	546	3	yitzhaki	yitzhaki	NOUN
taxlaw-2801	546	4	,	,	PUNCT
taxlaw-2801	546	5	cost	cost	NOUN
taxlaw-2801	546	6	benefit	benefit	NOUN
taxlaw-2801	546	7	analysis	analysis	NOUN
taxlaw-2801	546	8	]	]	PUNCT
taxlaw-2801	546	9	(	(	PUNCT
taxlaw-2801	546	10	“	"	PUNCT
taxlaw-2801	546	11	in	in	ADP
taxlaw-2801	546	12	other	other	ADJ
taxlaw-2801	546	13	words	word	NOUN
taxlaw-2801	546	14	,	,	PUNCT
taxlaw-2801	546	15	presumptive	presumptive	ADJ
taxlaw-2801	546	16	taxation	taxation	NOUN
taxlaw-2801	546	17	exists	exist	VERB
taxlaw-2801	546	18	whenever	whenever	SCONJ
taxlaw-2801	546	19	the	the	DET
taxlaw-2801	546	20	legislator	legislator	NOUN
taxlaw-2801	546	21	is	be	AUX
taxlaw-2801	546	22	using	use	VERB
taxlaw-2801	546	23	one	one	NUM
taxlaw-2801	546	24	tax	tax	NOUN
taxlaw-2801	546	25	base	base	NOUN
taxlaw-2801	546	26	in	in	ADP
taxlaw-2801	546	27	order	order	NOUN
taxlaw-2801	546	28	to	to	PART
taxlaw-2801	546	29	approximate	approximate	VERB
taxlaw-2801	546	30	another	another	DET
taxlaw-2801	546	31	tax	tax	NOUN
taxlaw-2801	546	32	base	base	NOUN
taxlaw-2801	546	33	.	.	PUNCT
taxlaw-2801	546	34	”	"	PUNCT
taxlaw-2801	546	35	)	)	PUNCT
taxlaw-2801	546	36	.	.	PUNCT
taxlaw-2801	547	1	in	in	ADP
taxlaw-2801	547	2	some	some	DET
taxlaw-2801	547	3	ways	way	NOUN
taxlaw-2801	547	4	,	,	PUNCT
taxlaw-2801	547	5	then	then	ADV
taxlaw-2801	547	6	,	,	PUNCT
taxlaw-2801	547	7	the	the	DET
taxlaw-2801	547	8	presumptive	presumptive	ADJ
taxlaw-2801	547	9	tax	tax	NOUN
taxlaw-2801	547	10	idea	idea	NOUN
taxlaw-2801	547	11	is	be	AUX
taxlaw-2801	547	12	a	a	DET
taxlaw-2801	547	13	repacking	repacking	NOUN
taxlaw-2801	547	14	of	of	ADP
taxlaw-2801	547	15	the	the	DET
taxlaw-2801	547	16	concept	concept	NOUN
taxlaw-2801	547	17	of	of	ADP
taxlaw-2801	547	18	“	"	PUNCT
taxlaw-2801	547	19	tagging	tagging	NOUN
taxlaw-2801	547	20	,	,	PUNCT
taxlaw-2801	547	21	”	"	PUNCT
taxlaw-2801	547	22	first	first	ADV
taxlaw-2801	547	23	introduced	introduce	VERB
taxlaw-2801	547	24	in	in	ADP
taxlaw-2801	547	25	george	george	PROPN
taxlaw-2801	547	26	akerlof	akerlof	PROPN
taxlaw-2801	547	27	,	,	PUNCT
taxlaw-2801	547	28	the	the	DET
taxlaw-2801	547	29	economics	economic	NOUN
taxlaw-2801	547	30	of	of	ADP
taxlaw-2801	547	31	“	"	PUNCT
taxlaw-2801	547	32	tagging	tagging	NOUN
taxlaw-2801	547	33	”	"	PUNCT
taxlaw-2801	547	34	as	as	SCONJ
taxlaw-2801	547	35	applied	apply	VERB
taxlaw-2801	547	36	to	to	ADP
taxlaw-2801	547	37	the	the	DET
taxlaw-2801	547	38	optimal	optimal	ADJ
taxlaw-2801	547	39	income	income	NOUN
taxlaw-2801	547	40	tax	tax	NOUN
taxlaw-2801	547	41	,	,	PUNCT
taxlaw-2801	547	42	welfare	welfare	NOUN
taxlaw-2801	547	43	programs	program	NOUN
taxlaw-2801	547	44	,	,	PUNCT
taxlaw-2801	547	45	and	and	CCONJ
taxlaw-2801	547	46	manpower	manpower	NOUN
taxlaw-2801	547	47	planning	planning	NOUN
taxlaw-2801	547	48	,	,	PUNCT
taxlaw-2801	547	49	68	68	NUM
taxlaw-2801	547	50	am	am	NOUN
taxlaw-2801	547	51	.	.	PUNCT
taxlaw-2801	548	1	econ	econ	PROPN
taxlaw-2801	548	2	.	.	PUNCT
taxlaw-2801	549	1	rev	rev	PROPN
taxlaw-2801	549	2	.	.	PROPN
taxlaw-2801	549	3	8	8	NUM
taxlaw-2801	549	4	(	(	PUNCT
taxlaw-2801	549	5	1978	1978	NUM
taxlaw-2801	549	6	)	)	PUNCT
taxlaw-2801	549	7	.	.	PUNCT
taxlaw-2801	550	1	75	75	NUM
taxlaw-2801	550	2	note	note	VERB
taxlaw-2801	550	3	that	that	SCONJ
taxlaw-2801	550	4	ability	ability	NOUN
taxlaw-2801	550	5	to	to	PART
taxlaw-2801	550	6	pay	pay	VERB
taxlaw-2801	550	7	may	may	AUX
taxlaw-2801	550	8	in	in	ADP
taxlaw-2801	550	9	turn	turn	NOUN
taxlaw-2801	550	10	be	be	AUX
taxlaw-2801	550	11	a	a	DET
taxlaw-2801	550	12	proxy	proxy	NOUN
taxlaw-2801	550	13	for	for	ADP
taxlaw-2801	550	14	something	something	PRON
taxlaw-2801	550	15	deeper	deep	ADJ
taxlaw-2801	550	16	,	,	PUNCT
taxlaw-2801	550	17	like	like	ADP
taxlaw-2801	550	18	well	well	ADV
taxlaw-2801	550	19	-	-	PUNCT
taxlaw-2801	550	20	being	being	NOUN
taxlaw-2801	550	21	or	or	CCONJ
taxlaw-2801	550	22	potential	potential	ADJ
taxlaw-2801	550	23	well	well	ADV
taxlaw-2801	550	24	-	-	PUNCT
taxlaw-2801	550	25	being	being	NOUN
taxlaw-2801	550	26	or	or	CCONJ
taxlaw-2801	550	27	some	some	DET
taxlaw-2801	550	28	other	other	ADJ
taxlaw-2801	550	29	fundamental	fundamental	ADJ
taxlaw-2801	550	30	criterion	criterion	NOUN
taxlaw-2801	550	31	by	by	ADP
taxlaw-2801	550	32	which	which	PRON
taxlaw-2801	550	33	human	human	ADJ
taxlaw-2801	550	34	flourishing	flourishing	NOUN
taxlaw-2801	550	35	can	can	AUX
taxlaw-2801	550	36	be	be	AUX
taxlaw-2801	550	37	measured	measure	VERB
taxlaw-2801	550	38	and	and	CCONJ
taxlaw-2801	550	39	compared	compare	VERB
taxlaw-2801	550	40	.	.	PUNCT
taxlaw-2801	550	41	122	122	NUM
taxlaw-2801	550	42	columbia	columbia	PROPN
taxlaw-2801	550	43	journal	journal	PROPN
taxlaw-2801	550	44	of	of	ADP
taxlaw-2801	550	45	tax	tax	NOUN
taxlaw-2801	550	46	law	law	NOUN
taxlaw-2801	550	47	[	[	X
taxlaw-2801	550	48	vol	vol	NOUN
taxlaw-2801	550	49	.	.	PUNCT
taxlaw-2801	551	1	2:100	2:100	NUM
taxlaw-2801	551	2	be	be	AUX
taxlaw-2801	551	3	only	only	ADV
taxlaw-2801	551	4	a	a	DET
taxlaw-2801	551	5	rough	rough	ADJ
taxlaw-2801	551	6	approximation	approximation	NOUN
taxlaw-2801	551	7	of	of	ADP
taxlaw-2801	551	8	whatever	whatever	DET
taxlaw-2801	551	9	idealized	idealized	ADJ
taxlaw-2801	551	10	definition	definition	NOUN
taxlaw-2801	551	11	of	of	ADP
taxlaw-2801	551	12	income	income	NOUN
taxlaw-2801	551	13	serves	serve	VERB
taxlaw-2801	551	14	as	as	ADP
taxlaw-2801	551	15	the	the	DET
taxlaw-2801	551	16	base	base	NOUN
taxlaw-2801	551	17	’s	’s	PART
taxlaw-2801	551	18	benchmark.76	benchmark.76	NOUN
taxlaw-2801	551	19	as	as	ADP
taxlaw-2801	551	20	slemrod	slemrod	NOUN
taxlaw-2801	551	21	and	and	CCONJ
taxlaw-2801	551	22	yitzhaki	yitzhaki	NOUN
taxlaw-2801	551	23	note	note	NOUN
taxlaw-2801	551	24	,	,	PUNCT
taxlaw-2801	551	25	“	"	PUNCT
taxlaw-2801	551	26	all	all	DET
taxlaw-2801	551	27	taxes	taxis	NOUN
taxlaw-2801	551	28	are	be	AUX
taxlaw-2801	551	29	presumptive	presumptive	ADJ
taxlaw-2801	551	30	,	,	PUNCT
taxlaw-2801	551	31	to	to	ADP
taxlaw-2801	551	32	some	some	DET
taxlaw-2801	551	33	degree	degree	NOUN
taxlaw-2801	551	34	.	.	PUNCT
taxlaw-2801	551	35	”	"	PUNCT
taxlaw-2801	552	1	77	77	NUM
taxlaw-2801	552	2	true	true	ADJ
taxlaw-2801	552	3	enough	enough	ADV
taxlaw-2801	552	4	.	.	PUNCT
taxlaw-2801	553	1	nevertheless	nevertheless	ADV
taxlaw-2801	553	2	,	,	PUNCT
taxlaw-2801	553	3	our	our	PRON
taxlaw-2801	553	4	focus	focus	NOUN
taxlaw-2801	553	5	will	will	AUX
taxlaw-2801	553	6	be	be	AUX
taxlaw-2801	553	7	somewhat	somewhat	ADV
taxlaw-2801	553	8	narrower	narrow	ADJ
taxlaw-2801	553	9	than	than	ADP
taxlaw-2801	553	10	“	"	PUNCT
taxlaw-2801	553	11	all	all	DET
taxlaw-2801	553	12	taxes	taxis	NOUN
taxlaw-2801	553	13	.	.	PUNCT
taxlaw-2801	553	14	”	"	PUNCT
taxlaw-2801	554	1	we	we	PRON
taxlaw-2801	554	2	will	will	AUX
taxlaw-2801	554	3	be	be	AUX
taxlaw-2801	554	4	looking	look	VERB
taxlaw-2801	554	5	at	at	ADP
taxlaw-2801	554	6	real	real	ADJ
taxlaw-2801	554	7	-	-	PUNCT
taxlaw-2801	554	8	world	world	NOUN
taxlaw-2801	554	9	regimes	regime	NOUN
taxlaw-2801	554	10	that	that	SCONJ
taxlaw-2801	554	11	both	both	PRON
taxlaw-2801	554	12	are	be	AUX
taxlaw-2801	554	13	intended	intend	VERB
taxlaw-2801	554	14	to	to	PART
taxlaw-2801	554	15	be	be	AUX
taxlaw-2801	554	16	proxies	proxy	NOUN
taxlaw-2801	554	17	for	for	ADP
taxlaw-2801	554	18	an	an	DET
taxlaw-2801	554	19	income	income	NOUN
taxlaw-2801	554	20	tax	tax	NOUN
taxlaw-2801	554	21	and	and	CCONJ
taxlaw-2801	554	22	are	be	AUX
taxlaw-2801	554	23	expressly	expressly	ADV
taxlaw-2801	554	24	designed	design	VERB
taxlaw-2801	554	25	to	to	PART
taxlaw-2801	554	26	sacrifice	sacrifice	VERB
taxlaw-2801	554	27	accuracy	accuracy	NOUN
taxlaw-2801	554	28	of	of	ADP
taxlaw-2801	554	29	measurement	measurement	NOUN
taxlaw-2801	554	30	to	to	PART
taxlaw-2801	554	31	achieve	achieve	VERB
taxlaw-2801	554	32	substantially	substantially	ADV
taxlaw-2801	554	33	better	well	ADJ
taxlaw-2801	554	34	compliance	compliance	NOUN
taxlaw-2801	554	35	or	or	CCONJ
taxlaw-2801	554	36	lower	low	ADJ
taxlaw-2801	554	37	enforcement	enforcement	NOUN
taxlaw-2801	554	38	costs	cost	NOUN
taxlaw-2801	554	39	or	or	CCONJ
taxlaw-2801	554	40	both	both	PRON
taxlaw-2801	554	41	.	.	PUNCT
taxlaw-2801	555	1	before	before	SCONJ
taxlaw-2801	555	2	we	we	PRON
taxlaw-2801	555	3	get	get	VERB
taxlaw-2801	555	4	to	to	ADP
taxlaw-2801	555	5	these	these	DET
taxlaw-2801	555	6	examples	example	NOUN
taxlaw-2801	555	7	,	,	PUNCT
taxlaw-2801	555	8	however	however	ADV
taxlaw-2801	555	9	,	,	PUNCT
taxlaw-2801	555	10	it	it	PRON
taxlaw-2801	555	11	is	be	AUX
taxlaw-2801	555	12	important	important	ADJ
taxlaw-2801	555	13	to	to	PART
taxlaw-2801	555	14	emphasize	emphasize	VERB
taxlaw-2801	555	15	that	that	SCONJ
taxlaw-2801	555	16	the	the	PRON
taxlaw-2801	555	17	more	more	ADV
taxlaw-2801	555	18	closely	closely	ADV
taxlaw-2801	555	19	a	a	DET
taxlaw-2801	555	20	presumptive	presumptive	ADJ
taxlaw-2801	555	21	tax	tax	NOUN
taxlaw-2801	555	22	base	base	NOUN
taxlaw-2801	555	23	approximates	approximate	VERB
taxlaw-2801	555	24	the	the	DET
taxlaw-2801	555	25	ideal	ideal	ADJ
taxlaw-2801	555	26	target	target	NOUN
taxlaw-2801	555	27	tax	tax	NOUN
taxlaw-2801	555	28	base	base	NOUN
taxlaw-2801	555	29	,	,	PUNCT
taxlaw-2801	555	30	the	the	PRON
taxlaw-2801	555	31	closer	close	ADV
taxlaw-2801	555	32	the	the	DET
taxlaw-2801	555	33	approximation	approximation	NOUN
taxlaw-2801	555	34	will	will	AUX
taxlaw-2801	555	35	be	be	AUX
taxlaw-2801	555	36	to	to	ADP
taxlaw-2801	555	37	the	the	DET
taxlaw-2801	555	38	idealized	idealized	ADJ
taxlaw-2801	555	39	distributional	distributional	ADJ
taxlaw-2801	555	40	consequences	consequence	NOUN
taxlaw-2801	555	41	of	of	ADP
taxlaw-2801	555	42	that	that	DET
taxlaw-2801	555	43	target	target	NOUN
taxlaw-2801	555	44	tax	tax	NOUN
taxlaw-2801	555	45	base	base	NOUN
taxlaw-2801	555	46	and	and	CCONJ
taxlaw-2801	555	47	the	the	DET
taxlaw-2801	555	48	more	more	ADV
taxlaw-2801	555	49	equitable	equitable	ADJ
taxlaw-2801	555	50	(	(	PUNCT
taxlaw-2801	555	51	whether	whether	SCONJ
taxlaw-2801	555	52	horizontally	horizontally	ADV
taxlaw-2801	555	53	or	or	CCONJ
taxlaw-2801	555	54	vertically	vertically	ADV
taxlaw-2801	555	55	)	)	PUNCT
taxlaw-2801	555	56	the	the	DET
taxlaw-2801	555	57	tax	tax	NOUN
taxlaw-2801	555	58	system	system	NOUN
taxlaw-2801	555	59	will	will	AUX
taxlaw-2801	555	60	be.78	be.78	VERB
taxlaw-2801	555	61	also	also	ADV
taxlaw-2801	555	62	,	,	PUNCT
taxlaw-2801	555	63	insofar	insofar	ADV
taxlaw-2801	555	64	as	as	SCONJ
taxlaw-2801	555	65	the	the	DET
taxlaw-2801	555	66	presumptive	presumptive	ADJ
taxlaw-2801	555	67	tax	tax	NOUN
taxlaw-2801	555	68	uses	use	VERB
taxlaw-2801	555	69	a	a	DET
taxlaw-2801	555	70	proxy	proxy	NOUN
taxlaw-2801	555	71	for	for	ADP
taxlaw-2801	555	72	income	income	NOUN
taxlaw-2801	555	73	that	that	PRON
taxlaw-2801	555	74	is	be	AUX
taxlaw-2801	555	75	less	less	ADV
taxlaw-2801	555	76	manipulable	manipulable	ADJ
taxlaw-2801	555	77	(	(	PUNCT
taxlaw-2801	555	78	and	and	CCONJ
taxlaw-2801	555	79	generally	generally	ADV
taxlaw-2801	555	80	less	less	ADV
taxlaw-2801	555	81	subject	subject	ADJ
taxlaw-2801	555	82	to	to	ADP
taxlaw-2801	555	83	change	change	NOUN
taxlaw-2801	555	84	)	)	PUNCT
taxlaw-2801	555	85	than	than	ADP
taxlaw-2801	555	86	the	the	DET
taxlaw-2801	555	87	ideal	ideal	ADJ
taxlaw-2801	555	88	definition	definition	NOUN
taxlaw-2801	555	89	of	of	ADP
taxlaw-2801	555	90	income	income	NOUN
taxlaw-2801	555	91	,	,	PUNCT
taxlaw-2801	555	92	the	the	DET
taxlaw-2801	555	93	presumptive	presumptive	ADJ
taxlaw-2801	555	94	tax	tax	NOUN
taxlaw-2801	555	95	actually	actually	ADV
taxlaw-2801	555	96	produces	produce	VERB
taxlaw-2801	555	97	an	an	DET
taxlaw-2801	555	98	efficiency	efficiency	NOUN
taxlaw-2801	555	99	advantage	advantage	NOUN
taxlaw-2801	555	100	over	over	ADP
taxlaw-2801	555	101	the	the	DET
taxlaw-2801	555	102	ideal	ideal	ADJ
taxlaw-2801	555	103	base	base	NOUN
taxlaw-2801	555	104	.	.	PUNCT
taxlaw-2801	556	1	put	put	VERB
taxlaw-2801	556	2	differently	differently	ADV
taxlaw-2801	556	3	,	,	PUNCT
taxlaw-2801	556	4	a	a	DET
taxlaw-2801	556	5	good	good	ADJ
taxlaw-2801	556	6	presumptive	presumptive	ADJ
taxlaw-2801	556	7	tax	tax	NOUN
taxlaw-2801	556	8	should	should	AUX
taxlaw-2801	556	9	have	have	VERB
taxlaw-2801	556	10	some	some	DET
taxlaw-2801	556	11	lump	lump	NOUN
taxlaw-2801	556	12	-	-	PUNCT
taxlaw-2801	556	13	sum	sum	NOUN
taxlaw-2801	556	14	element	element	NOUN
taxlaw-2801	556	15	to	to	ADP
taxlaw-2801	556	16	it.79	it.79	NOUN
taxlaw-2801	556	17	and	and	CCONJ
taxlaw-2801	556	18	,	,	PUNCT
taxlaw-2801	556	19	of	of	ADP
taxlaw-2801	556	20	course	course	NOUN
taxlaw-2801	556	21	,	,	PUNCT
taxlaw-2801	556	22	a	a	DET
taxlaw-2801	556	23	good	good	ADJ
taxlaw-2801	556	24	presumptive	presumptive	ADJ
taxlaw-2801	556	25	tax	tax	NOUN
taxlaw-2801	556	26	should	should	AUX
taxlaw-2801	556	27	entail	entail	VERB
taxlaw-2801	556	28	significantly	significantly	ADV
taxlaw-2801	556	29	lower	low	ADJ
taxlaw-2801	556	30	administrative	administrative	ADJ
taxlaw-2801	556	31	costs	cost	NOUN
taxlaw-2801	556	32	than	than	SCONJ
taxlaw-2801	556	33	does	do	VERB
taxlaw-2801	556	34	the	the	DET
taxlaw-2801	556	35	underlying	underlie	VERB
taxlaw-2801	556	36	ideal	ideal	NOUN
taxlaw-2801	556	37	base.80	base.80	PROPN
taxlaw-2801	556	38	b.	b.	PROPN
taxlaw-2801	556	39	examples	example	NOUN
taxlaw-2801	556	40	of	of	ADP
taxlaw-2801	556	41	presumptive	presumptive	ADJ
taxlaw-2801	556	42	provisions	provision	NOUN
taxlaw-2801	556	43	in	in	ADP
taxlaw-2801	556	44	the	the	DET
taxlaw-2801	556	45	current	current	ADJ
taxlaw-2801	556	46	u.s	u.s	PROPN
taxlaw-2801	556	47	.	.	PROPN
taxlaw-2801	556	48	tax	tax	NOUN
taxlaw-2801	556	49	system	system	NOUN
taxlaw-2801	556	50	we	we	PRON
taxlaw-2801	556	51	will	will	AUX
taxlaw-2801	556	52	return	return	VERB
taxlaw-2801	556	53	to	to	ADP
taxlaw-2801	556	54	all	all	PRON
taxlaw-2801	556	55	of	of	ADP
taxlaw-2801	556	56	these	these	DET
taxlaw-2801	556	57	points	point	NOUN
taxlaw-2801	556	58	below	below	ADV
taxlaw-2801	556	59	.	.	PUNCT
taxlaw-2801	557	1	it	it	PRON
taxlaw-2801	557	2	is	be	AUX
taxlaw-2801	557	3	possible	possible	ADJ
taxlaw-2801	557	4	to	to	PART
taxlaw-2801	557	5	find	find	VERB
taxlaw-2801	557	6	examples	example	NOUN
taxlaw-2801	557	7	of	of	ADP
taxlaw-2801	557	8	presumptive	presumptive	ADJ
taxlaw-2801	557	9	tax	tax	NOUN
taxlaw-2801	557	10	provisions	provision	NOUN
taxlaw-2801	557	11	,	,	PUNCT
taxlaw-2801	557	12	in	in	ADP
taxlaw-2801	557	13	the	the	DET
taxlaw-2801	557	14	sense	sense	NOUN
taxlaw-2801	557	15	in	in	ADP
taxlaw-2801	557	16	which	which	PRON
taxlaw-2801	557	17	we	we	PRON
taxlaw-2801	557	18	are	be	AUX
taxlaw-2801	557	19	now	now	ADV
taxlaw-2801	557	20	using	use	VERB
taxlaw-2801	557	21	the	the	DET
taxlaw-2801	557	22	term	term	NOUN
taxlaw-2801	557	23	,	,	PUNCT
taxlaw-2801	557	24	within	within	ADP
taxlaw-2801	557	25	the	the	DET
taxlaw-2801	557	26	current	current	ADJ
taxlaw-2801	557	27	u.s	u.s	PROPN
taxlaw-2801	557	28	.	.	PROPN
taxlaw-2801	557	29	income	income	NOUN
taxlaw-2801	557	30	tax	tax	NOUN
taxlaw-2801	557	31	system	system	NOUN
taxlaw-2801	557	32	.	.	PUNCT
taxlaw-2801	558	1	for	for	ADP
taxlaw-2801	558	2	example	example	NOUN
taxlaw-2801	558	3	,	,	PUNCT
taxlaw-2801	558	4	consider	consider	VERB
taxlaw-2801	558	5	the	the	DET
taxlaw-2801	558	6	standard	standard	ADJ
taxlaw-2801	558	7	deduction	deduction	NOUN
taxlaw-2801	558	8	.	.	PUNCT
taxlaw-2801	559	1	the	the	DET
taxlaw-2801	559	2	u.s	u.s	PROPN
taxlaw-2801	559	3	.	.	PROPN
taxlaw-2801	559	4	system	system	NOUN
taxlaw-2801	559	5	allows	allow	VERB
taxlaw-2801	559	6	individual	individual	ADJ
taxlaw-2801	559	7	taxpayers	taxpayer	NOUN
taxlaw-2801	559	8	to	to	PART
taxlaw-2801	559	9	choose	choose	VERB
taxlaw-2801	559	10	between	between	ADP
taxlaw-2801	559	11	reducing	reduce	VERB
taxlaw-2801	559	12	their	their	PRON
taxlaw-2801	559	13	adjusted	adjust	VERB
taxlaw-2801	559	14	gross	gross	ADJ
taxlaw-2801	559	15	income	income	NOUN
taxlaw-2801	559	16	by	by	ADP
taxlaw-2801	559	17	the	the	DET
taxlaw-2801	559	18	sum	sum	NOUN
taxlaw-2801	559	19	of	of	ADP
taxlaw-2801	559	20	their	their	PRON
taxlaw-2801	559	21	actual	actual	ADJ
taxlaw-2801	559	22	itemized	itemize	VERB
taxlaw-2801	559	23	deductions	deduction	NOUN
taxlaw-2801	559	24	or	or	CCONJ
taxlaw-2801	559	25	by	by	ADP
taxlaw-2801	559	26	the	the	DET
taxlaw-2801	559	27	amount	amount	NOUN
taxlaw-2801	559	28	of	of	ADP
taxlaw-2801	559	29	the	the	DET
taxlaw-2801	559	30	so	so	ADV
taxlaw-2801	559	31	-	-	PUNCT
taxlaw-2801	559	32	called	call	VERB
taxlaw-2801	559	33	standard	standard	ADJ
taxlaw-2801	559	34	deduction	deduction	NOUN
taxlaw-2801	559	35	,	,	PUNCT
taxlaw-2801	559	36	which	which	PRON
taxlaw-2801	559	37	is	be	AUX
taxlaw-2801	559	38	a	a	DET
taxlaw-2801	559	39	predetermined	predetermine	VERB
taxlaw-2801	559	40	lump	lump	NOUN
taxlaw-2801	559	41	sum	sum	NOUN
taxlaw-2801	559	42	amount	amount	NOUN
taxlaw-2801	559	43	that	that	PRON
taxlaw-2801	559	44	varies	vary	VERB
taxlaw-2801	559	45	only	only	ADV
taxlaw-2801	559	46	according	accord	VERB
taxlaw-2801	559	47	to	to	ADP
taxlaw-2801	559	48	the	the	DET
taxlaw-2801	559	49	taxpayer	taxpayer	NOUN
taxlaw-2801	559	50	’s	’s	PART
taxlaw-2801	559	51	filing	filing	NOUN
taxlaw-2801	560	1	status.81	status.81	PROPN
taxlaw-2801	560	2	76	76	NUM
taxlaw-2801	560	3	it	it	PRON
taxlaw-2801	560	4	is	be	AUX
taxlaw-2801	560	5	possible	possible	ADJ
taxlaw-2801	560	6	to	to	PART
taxlaw-2801	560	7	conceive	conceive	VERB
taxlaw-2801	560	8	of	of	ADP
taxlaw-2801	560	9	the	the	DET
taxlaw-2801	560	10	haig	haig	PROPN
taxlaw-2801	560	11	-	-	PUNCT
taxlaw-2801	560	12	simons	simons	PROPN
taxlaw-2801	560	13	definition	definition	NOUN
taxlaw-2801	560	14	of	of	ADP
taxlaw-2801	560	15	income	income	NOUN
taxlaw-2801	560	16	as	as	ADP
taxlaw-2801	560	17	the	the	DET
taxlaw-2801	560	18	theoretical	theoretical	ADJ
taxlaw-2801	560	19	benchmark	benchmark	NOUN
taxlaw-2801	560	20	for	for	ADP
taxlaw-2801	560	21	the	the	DET
taxlaw-2801	560	22	u.s	u.s	PROPN
taxlaw-2801	560	23	.	.	PROPN
taxlaw-2801	560	24	individual	individual	ADJ
taxlaw-2801	560	25	income	income	NOUN
taxlaw-2801	560	26	tax	tax	NOUN
taxlaw-2801	560	27	.	.	PUNCT
taxlaw-2801	561	1	see	see	VERB
taxlaw-2801	561	2	,	,	PUNCT
taxlaw-2801	561	3	e.g.	e.g.	ADV
taxlaw-2801	561	4	,	,	PUNCT
taxlaw-2801	561	5	jonathan	jonathan	PROPN
taxlaw-2801	561	6	gruber	gruber	PROPN
taxlaw-2801	561	7	,	,	PUNCT
taxlaw-2801	561	8	public	public	ADJ
taxlaw-2801	561	9	finance	finance	NOUN
taxlaw-2801	561	10	and	and	CCONJ
taxlaw-2801	561	11	public	public	ADJ
taxlaw-2801	561	12	policy	policy	NOUN
taxlaw-2801	561	13	498	498	NUM
taxlaw-2801	561	14	(	(	PUNCT
taxlaw-2801	561	15	2005	2005	NUM
taxlaw-2801	561	16	)	)	PUNCT
taxlaw-2801	561	17	(	(	PUNCT
taxlaw-2801	561	18	“	"	PUNCT
taxlaw-2801	561	19	the	the	DET
taxlaw-2801	561	20	benchmark	benchmark	NOUN
taxlaw-2801	561	21	that	that	PRON
taxlaw-2801	561	22	public	public	ADJ
taxlaw-2801	561	23	finance	finance	NOUN
taxlaw-2801	561	24	economists	economist	NOUN
taxlaw-2801	561	25	use	use	VERB
taxlaw-2801	561	26	for	for	ADP
taxlaw-2801	561	27	defining	define	VERB
taxlaw-2801	561	28	income	income	NOUN
taxlaw-2801	561	29	is	be	AUX
taxlaw-2801	561	30	the	the	DET
taxlaw-2801	561	31	haig	haig	PROPN
taxlaw-2801	561	32	-	-	PUNCT
taxlaw-2801	561	33	simons	simons	PROPN
taxlaw-2801	561	34	comprehensive	comprehensive	ADJ
taxlaw-2801	561	35	income	income	NOUN
taxlaw-2801	561	36	definition	definition	NOUN
taxlaw-2801	561	37	,	,	PUNCT
taxlaw-2801	561	38	which	which	PRON
taxlaw-2801	561	39	defines	define	VERB
taxlaw-2801	561	40	taxable	taxable	ADJ
taxlaw-2801	561	41	resources	resource	NOUN
taxlaw-2801	561	42	as	as	ADP
taxlaw-2801	561	43	the	the	DET
taxlaw-2801	561	44	change	change	NOUN
taxlaw-2801	561	45	in	in	ADP
taxlaw-2801	561	46	an	an	DET
taxlaw-2801	561	47	individual	individual	NOUN
taxlaw-2801	561	48	’s	’s	PART
taxlaw-2801	561	49	power	power	NOUN
taxlaw-2801	561	50	to	to	PART
taxlaw-2801	561	51	consume	consume	VERB
taxlaw-2801	561	52	during	during	ADP
taxlaw-2801	561	53	the	the	DET
taxlaw-2801	561	54	year	year	NOUN
taxlaw-2801	561	55	.	.	PUNCT
taxlaw-2801	561	56	”	"	PUNCT
taxlaw-2801	561	57	)	)	PUNCT
taxlaw-2801	562	1	(	(	PUNCT
taxlaw-2801	562	2	emphasis	emphasis	NOUN
taxlaw-2801	562	3	in	in	ADP
taxlaw-2801	562	4	original	original	ADJ
taxlaw-2801	562	5	)	)	PUNCT
taxlaw-2801	562	6	.	.	PUNCT
taxlaw-2801	563	1	the	the	DET
taxlaw-2801	563	2	notion	notion	NOUN
taxlaw-2801	563	3	that	that	SCONJ
taxlaw-2801	563	4	the	the	DET
taxlaw-2801	563	5	haig	haig	PROPN
taxlaw-2801	563	6	-	-	PUNCT
taxlaw-2801	563	7	simons	simons	PROPN
taxlaw-2801	563	8	definition	definition	NOUN
taxlaw-2801	563	9	of	of	ADP
taxlaw-2801	563	10	income	income	NOUN
taxlaw-2801	563	11	represents	represent	VERB
taxlaw-2801	563	12	the	the	DET
taxlaw-2801	563	13	benchmark	benchmark	NOUN
taxlaw-2801	563	14	against	against	ADP
taxlaw-2801	563	15	which	which	PRON
taxlaw-2801	563	16	the	the	DET
taxlaw-2801	563	17	existing	exist	VERB
taxlaw-2801	563	18	federal	federal	ADJ
taxlaw-2801	563	19	income	income	NOUN
taxlaw-2801	563	20	tax	tax	NOUN
taxlaw-2801	563	21	should	should	AUX
taxlaw-2801	563	22	be	be	AUX
taxlaw-2801	563	23	judged	judge	VERB
taxlaw-2801	563	24	underlies	underlie	VERB
taxlaw-2801	563	25	the	the	DET
taxlaw-2801	563	26	concept	concept	NOUN
taxlaw-2801	563	27	of	of	ADP
taxlaw-2801	563	28	the	the	DET
taxlaw-2801	563	29	“	"	PUNCT
taxlaw-2801	563	30	tax	tax	NOUN
taxlaw-2801	563	31	expenditure	expenditure	NOUN
taxlaw-2801	563	32	budget	budget	NOUN
taxlaw-2801	563	33	.	.	PUNCT
taxlaw-2801	563	34	”	"	PUNCT
taxlaw-2801	564	1	see	see	VERB
taxlaw-2801	564	2	,	,	PUNCT
taxlaw-2801	564	3	e.g.	e.g.	ADV
taxlaw-2801	564	4	,	,	PUNCT
taxlaw-2801	564	5	staff	staff	NOUN
taxlaw-2801	564	6	of	of	ADP
taxlaw-2801	564	7	joint	joint	ADJ
taxlaw-2801	564	8	comm	comm	NOUN
taxlaw-2801	564	9	.	.	PUNCT
taxlaw-2801	565	1	on	on	ADP
taxlaw-2801	565	2	taxation	taxation	NOUN
taxlaw-2801	565	3	,	,	PUNCT
taxlaw-2801	565	4	110th	110th	ADJ
taxlaw-2801	565	5	cong	cong	NOUN
taxlaw-2801	565	6	.	.	PROPN
taxlaw-2801	565	7	,	,	PUNCT
taxlaw-2801	565	8	a	a	DET
taxlaw-2801	565	9	reconsideration	reconsideration	NOUN
taxlaw-2801	565	10	of	of	ADP
taxlaw-2801	565	11	tax	tax	NOUN
taxlaw-2801	565	12	expenditure	expenditure	NOUN
taxlaw-2801	565	13	analysis	analysis	NOUN
taxlaw-2801	565	14	19	19	NUM
taxlaw-2801	565	15	(	(	PUNCT
taxlaw-2801	565	16	comm	comm	NOUN
taxlaw-2801	565	17	.	.	PUNCT
taxlaw-2801	565	18	print	print	NOUN
taxlaw-2801	565	19	2008	2008	NUM
taxlaw-2801	565	20	)	)	PUNCT
taxlaw-2801	565	21	available	available	ADJ
taxlaw-2801	565	22	at	at	ADP
taxlaw-2801	565	23	http://www.jct.gov/x-37-08.pdf	http://www.jct.gov/x-37-08.pdf	NOUN
taxlaw-2801	565	24	.	.	PUNCT
taxlaw-2801	566	1	some	some	DET
taxlaw-2801	566	2	critics	critic	NOUN
taxlaw-2801	566	3	of	of	ADP
taxlaw-2801	566	4	tax	tax	NOUN
taxlaw-2801	566	5	expenditure	expenditure	NOUN
taxlaw-2801	566	6	analysis	analysis	NOUN
taxlaw-2801	566	7	have	have	AUX
taxlaw-2801	566	8	famously	famously	ADV
taxlaw-2801	566	9	disagreed	disagree	VERB
taxlaw-2801	566	10	that	that	SCONJ
taxlaw-2801	566	11	the	the	DET
taxlaw-2801	566	12	haig	haig	PROPN
taxlaw-2801	566	13	-	-	PUNCT
taxlaw-2801	566	14	simons	simon	NOUN
taxlaw-2801	566	15	definition	definition	NOUN
taxlaw-2801	566	16	should	should	AUX
taxlaw-2801	566	17	be	be	AUX
taxlaw-2801	566	18	the	the	DET
taxlaw-2801	566	19	theoretical	theoretical	ADJ
taxlaw-2801	566	20	benchmark	benchmark	NOUN
taxlaw-2801	566	21	against	against	ADP
taxlaw-2801	566	22	which	which	PRON
taxlaw-2801	566	23	the	the	DET
taxlaw-2801	566	24	federal	federal	ADJ
taxlaw-2801	566	25	income	income	NOUN
taxlaw-2801	566	26	tax	tax	NOUN
taxlaw-2801	566	27	should	should	AUX
taxlaw-2801	566	28	be	be	AUX
taxlaw-2801	566	29	analyzed	analyze	VERB
taxlaw-2801	566	30	.	.	PUNCT
taxlaw-2801	567	1	see	see	VERB
taxlaw-2801	567	2	,	,	PUNCT
taxlaw-2801	567	3	e.g.	e.g.	ADV
taxlaw-2801	567	4	,	,	PUNCT
taxlaw-2801	567	5	boris	boris	PROPN
taxlaw-2801	567	6	i.	i.	PROPN
taxlaw-2801	567	7	bittker	bittker	PROPN
taxlaw-2801	567	8	,	,	PUNCT
taxlaw-2801	567	9	accounting	account	VERB
taxlaw-2801	567	10	for	for	ADP
taxlaw-2801	567	11	federal	federal	ADJ
taxlaw-2801	567	12	“	"	PUNCT
taxlaw-2801	567	13	tax	tax	NOUN
taxlaw-2801	567	14	subsidies	subsidy	NOUN
taxlaw-2801	567	15	”	"	PUNCT
taxlaw-2801	567	16	in	in	ADP
taxlaw-2801	567	17	the	the	DET
taxlaw-2801	567	18	national	national	ADJ
taxlaw-2801	567	19	budget	budget	NOUN
taxlaw-2801	567	20	,	,	PUNCT
taxlaw-2801	567	21	22	22	NUM
taxlaw-2801	567	22	nat’l	nat’l	NOUN
taxlaw-2801	567	23	tax	tax	NOUN
taxlaw-2801	567	24	j.	j.	PROPN
taxlaw-2801	567	25	244	244	NUM
taxlaw-2801	567	26	(	(	PUNCT
taxlaw-2801	567	27	1969	1969	NUM
taxlaw-2801	567	28	)	)	PUNCT
taxlaw-2801	567	29	.	.	PUNCT
taxlaw-2801	568	1	it	it	PRON
taxlaw-2801	568	2	is	be	AUX
taxlaw-2801	568	3	generally	generally	ADV
taxlaw-2801	568	4	thought	think	VERB
taxlaw-2801	568	5	that	that	SCONJ
taxlaw-2801	568	6	the	the	DET
taxlaw-2801	568	7	presence	presence	NOUN
taxlaw-2801	568	8	of	of	ADP
taxlaw-2801	568	9	itemized	itemize	VERB
taxlaw-2801	568	10	deductions	deduction	NOUN
taxlaw-2801	568	11	improves	improve	VERB
taxlaw-2801	568	12	the	the	DET
taxlaw-2801	568	13	accuracy	accuracy	NOUN
taxlaw-2801	568	14	of	of	ADP
taxlaw-2801	568	15	measurement	measurement	NOUN
taxlaw-2801	568	16	of	of	ADP
taxlaw-2801	568	17	taxpayers	taxpayer	NOUN
taxlaw-2801	568	18	’	’	PART
taxlaw-2801	568	19	ability	ability	NOUN
taxlaw-2801	568	20	to	to	PART
taxlaw-2801	568	21	pay	pay	VERB
taxlaw-2801	568	22	and	and	CCONJ
taxlaw-2801	568	23	thus	thus	ADV
taxlaw-2801	568	24	improves	improve	VERB
taxlaw-2801	568	25	the	the	DET
taxlaw-2801	568	26	horizontal	horizontal	ADJ
taxlaw-2801	568	27	and	and	CCONJ
taxlaw-2801	568	28	vertical	vertical	ADJ
taxlaw-2801	568	29	equity	equity	NOUN
taxlaw-2801	568	30	of	of	ADP
taxlaw-2801	568	31	the	the	DET
taxlaw-2801	568	32	system	system	NOUN
taxlaw-2801	568	33	(	(	PUNCT
taxlaw-2801	568	34	for	for	ADP
taxlaw-2801	568	35	example	example	NOUN
taxlaw-2801	568	36	,	,	PUNCT
taxlaw-2801	568	37	by	by	ADP
taxlaw-2801	568	38	providing	provide	VERB
taxlaw-2801	568	39	deductions	deduction	NOUN
taxlaw-2801	568	40	for	for	ADP
taxlaw-2801	568	41	large	large	ADJ
taxlaw-2801	568	42	uninsured	uninsured	ADJ
taxlaw-2801	568	43	medical	medical	ADJ
taxlaw-2801	568	44	expenses	expense	NOUN
taxlaw-2801	568	45	or	or	CCONJ
taxlaw-2801	568	46	casualty	casualty	NOUN
taxlaw-2801	568	47	losses	loss	NOUN
taxlaw-2801	568	48	)	)	PUNCT
taxlaw-2801	568	49	,	,	PUNCT
taxlaw-2801	568	50	such	such	ADJ
taxlaw-2801	568	51	increased	increase	VERB
taxlaw-2801	568	52	accuracy	accuracy	NOUN
taxlaw-2801	568	53	and	and	CCONJ
taxlaw-2801	568	54	fairness	fairness	NOUN
taxlaw-2801	568	55	77	77	NUM
taxlaw-2801	568	56	slemrod	slemrod	NOUN
taxlaw-2801	568	57	and	and	CCONJ
taxlaw-2801	568	58	yitzhaki	yitzhaki	NOUN
taxlaw-2801	568	59	,	,	PUNCT
taxlaw-2801	568	60	tax	tax	NOUN
taxlaw-2801	568	61	avoidance	avoidance	NOUN
taxlaw-2801	568	62	,	,	PUNCT
taxlaw-2801	568	63	supra	supra	PROPN
taxlaw-2801	568	64	note	note	PROPN
taxlaw-2801	568	65	14	14	NUM
taxlaw-2801	568	66	,	,	PUNCT
taxlaw-2801	568	67	at	at	ADP
taxlaw-2801	568	68	1457	1457	NUM
taxlaw-2801	568	69	(	(	PUNCT
taxlaw-2801	568	70	“	"	PUNCT
taxlaw-2801	568	71	the	the	DET
taxlaw-2801	568	72	conceptually	conceptually	ADV
taxlaw-2801	568	73	pure	pure	ADJ
taxlaw-2801	568	74	tax	tax	NOUN
taxlaw-2801	568	75	base	base	NOUN
taxlaw-2801	568	76	–	–	PUNCT
taxlaw-2801	568	77	be	be	AUX
taxlaw-2801	568	78	it	it	PRON
taxlaw-2801	568	79	the	the	DET
taxlaw-2801	568	80	flow	flow	NOUN
taxlaw-2801	568	81	of	of	ADP
taxlaw-2801	568	82	income	income	NOUN
taxlaw-2801	568	83	,	,	PUNCT
taxlaw-2801	568	84	wealth	wealth	NOUN
taxlaw-2801	568	85	,	,	PUNCT
taxlaw-2801	568	86	sales	sale	NOUN
taxlaw-2801	568	87	revenue	revenue	NOUN
taxlaw-2801	568	88	,	,	PUNCT
taxlaw-2801	568	89	or	or	CCONJ
taxlaw-2801	568	90	something	something	PRON
taxlaw-2801	568	91	else	else	ADV
taxlaw-2801	568	92	–	–	PUNCT
taxlaw-2801	568	93	can	can	AUX
taxlaw-2801	568	94	not	not	PART
taxlaw-2801	568	95	be	be	AUX
taxlaw-2801	568	96	perfectly	perfectly	ADV
taxlaw-2801	568	97	measured	measure	VERB
taxlaw-2801	568	98	,	,	PUNCT
taxlaw-2801	568	99	and	and	CCONJ
taxlaw-2801	568	100	the	the	DET
taxlaw-2801	568	101	tax	tax	NOUN
taxlaw-2801	568	102	authority	authority	NOUN
taxlaw-2801	568	103	is	be	AUX
taxlaw-2801	568	104	constrained	constrain	VERB
taxlaw-2801	568	105	to	to	PART
taxlaw-2801	568	106	rely	rely	VERB
taxlaw-2801	568	107	on	on	ADP
taxlaw-2801	568	108	some	some	DET
taxlaw-2801	568	109	correlate	correlate	NOUN
taxlaw-2801	568	110	of	of	ADP
taxlaw-2801	568	111	the	the	DET
taxlaw-2801	568	112	concept	concept	NOUN
taxlaw-2801	568	113	”	"	PUNCT
taxlaw-2801	568	114	)	)	PUNCT
taxlaw-2801	568	115	.	.	PUNCT
taxlaw-2801	569	1	78	78	NUM
taxlaw-2801	569	2	and	and	CCONJ
taxlaw-2801	569	3	the	the	DET
taxlaw-2801	569	4	smaller	small	ADJ
taxlaw-2801	569	5	will	will	AUX
taxlaw-2801	569	6	be	be	AUX
taxlaw-2801	569	7	the	the	DET
taxlaw-2801	569	8	negative	negative	ADJ
taxlaw-2801	569	9	distributional	distributional	ADJ
taxlaw-2801	569	10	consequences	consequence	NOUN
taxlaw-2801	569	11	(	(	PUNCT
taxlaw-2801	569	12	the	the	DET
taxlaw-2801	569	13	dc	dc	PROPN
taxlaw-2801	569	14	variable	variable	NOUN
taxlaw-2801	569	15	)	)	PUNCT
taxlaw-2801	569	16	in	in	ADP
taxlaw-2801	569	17	the	the	DET
taxlaw-2801	569	18	mcf	mcf	NOUN
taxlaw-2801	569	19	analysis	analysis	NOUN
taxlaw-2801	569	20	.	.	PUNCT
taxlaw-2801	570	1	79	79	NUM
taxlaw-2801	570	2	in	in	ADP
taxlaw-2801	570	3	mcf	mcf	NOUN
taxlaw-2801	570	4	terms	term	NOUN
taxlaw-2801	570	5	,	,	PUNCT
taxlaw-2801	570	6	the	the	DET
taxlaw-2801	570	7	xi	xi	PROPN
taxlaw-2801	570	8	–	–	PUNCT
taxlaw-2801	570	9	mri	mri	NOUN
taxlaw-2801	570	10	term	term	NOUN
taxlaw-2801	570	11	in	in	ADP
taxlaw-2801	570	12	the	the	DET
taxlaw-2801	570	13	numerator	numerator	NOUN
taxlaw-2801	570	14	of	of	ADP
taxlaw-2801	570	15	the	the	DET
taxlaw-2801	570	16	mecf	mecf	NOUN
taxlaw-2801	570	17	formula	formula	NOUN
taxlaw-2801	570	18	should	should	AUX
taxlaw-2801	570	19	be	be	AUX
taxlaw-2801	570	20	smaller	small	ADJ
taxlaw-2801	570	21	under	under	ADP
taxlaw-2801	570	22	a	a	DET
taxlaw-2801	570	23	good	good	ADJ
taxlaw-2801	570	24	presumptive	presumptive	ADJ
taxlaw-2801	570	25	/	/	SYM
taxlaw-2801	570	26	proxy	proxy	NOUN
taxlaw-2801	570	27	tax	tax	NOUN
taxlaw-2801	570	28	than	than	ADP
taxlaw-2801	570	29	under	under	ADP
taxlaw-2801	570	30	the	the	DET
taxlaw-2801	570	31	ideal	ideal	NOUN
taxlaw-2801	570	32	.	.	PUNCT
taxlaw-2801	571	1	that	that	PRON
taxlaw-2801	571	2	is	be	AUX
taxlaw-2801	571	3	,	,	PUNCT
taxlaw-2801	571	4	there	there	PRON
taxlaw-2801	571	5	should	should	AUX
taxlaw-2801	571	6	be	be	AUX
taxlaw-2801	571	7	less	less	ADJ
taxlaw-2801	571	8	leakage	leakage	NOUN
taxlaw-2801	571	9	,	,	PUNCT
taxlaw-2801	571	10	whether	whether	SCONJ
taxlaw-2801	571	11	from	from	ADP
taxlaw-2801	571	12	substitution	substitution	NOUN
taxlaw-2801	571	13	effects	effect	NOUN
taxlaw-2801	571	14	or	or	CCONJ
taxlaw-2801	571	15	evasion	evasion	NOUN
taxlaw-2801	571	16	.	.	PUNCT
taxlaw-2801	572	1	80	80	NUM
taxlaw-2801	573	1	the	the	DET
taxlaw-2801	573	2	ai	ai	ADJ
taxlaw-2801	573	3	term	term	NOUN
taxlaw-2801	573	4	in	in	ADP
taxlaw-2801	573	5	the	the	DET
taxlaw-2801	573	6	denominator	denominator	NOUN
taxlaw-2801	573	7	of	of	ADP
taxlaw-2801	573	8	mecf	mecf	NOUN
taxlaw-2801	573	9	should	should	AUX
taxlaw-2801	573	10	be	be	AUX
taxlaw-2801	573	11	smaller	small	ADJ
taxlaw-2801	573	12	,	,	PUNCT
taxlaw-2801	573	13	increasing	increase	VERB
taxlaw-2801	573	14	the	the	DET
taxlaw-2801	573	15	amount	amount	NOUN
taxlaw-2801	573	16	of	of	ADP
taxlaw-2801	573	17	revenue	revenue	NOUN
taxlaw-2801	573	18	available	available	ADJ
taxlaw-2801	573	19	to	to	ADP
taxlaw-2801	573	20	spending	spend	VERB
taxlaw-2801	573	21	on	on	ADP
taxlaw-2801	573	22	public	public	ADJ
taxlaw-2801	573	23	goods	good	NOUN
taxlaw-2801	573	24	.	.	PUNCT
taxlaw-2801	574	1	81	81	NUM
taxlaw-2801	574	2	i.r.c	i.r.c	NOUN
taxlaw-2801	574	3	.	.	PUNCT
taxlaw-2801	575	1	§	§	PROPN
taxlaw-2801	575	2	63(b	63(b	NUM
taxlaw-2801	575	3	)	)	PUNCT
taxlaw-2801	575	4	(	(	PUNCT
taxlaw-2801	575	5	2010	2010	NUM
taxlaw-2801	575	6	)	)	PUNCT
taxlaw-2801	575	7	.	.	PUNCT
taxlaw-2801	576	1	2011	2011	NUM
taxlaw-2801	576	2	]	]	PUNCT
taxlaw-2801	576	3	narrowing	narrow	VERB
taxlaw-2801	576	4	the	the	DET
taxlaw-2801	576	5	tax	tax	NOUN
taxlaw-2801	576	6	gap	gap	NOUN
taxlaw-2801	576	7	through	through	ADP
taxlaw-2801	576	8	presumptive	presumptive	ADJ
taxlaw-2801	576	9	taxation	taxation	NOUN
taxlaw-2801	576	10	123	123	NUM
taxlaw-2801	576	11	come	come	VERB
taxlaw-2801	576	12	at	at	ADP
taxlaw-2801	576	13	the	the	DET
taxlaw-2801	576	14	price	price	NOUN
taxlaw-2801	576	15	of	of	ADP
taxlaw-2801	576	16	increased	increase	VERB
taxlaw-2801	576	17	compliance	compliance	NOUN
taxlaw-2801	576	18	and	and	CCONJ
taxlaw-2801	576	19	administrative	administrative	ADJ
taxlaw-2801	576	20	costs	cost	NOUN
taxlaw-2801	576	21	.	.	PUNCT
taxlaw-2801	577	1	(	(	PUNCT
taxlaw-2801	577	2	think	think	VERB
taxlaw-2801	577	3	of	of	ADP
taxlaw-2801	577	4	the	the	DET
taxlaw-2801	577	5	taxpayers	taxpayer	NOUN
taxlaw-2801	577	6	’	’	PART
taxlaw-2801	577	7	costs	cost	NOUN
taxlaw-2801	577	8	of	of	ADP
taxlaw-2801	577	9	maintaining	maintain	VERB
taxlaw-2801	577	10	records	record	NOUN
taxlaw-2801	577	11	to	to	PART
taxlaw-2801	577	12	support	support	VERB
taxlaw-2801	577	13	such	such	ADJ
taxlaw-2801	577	14	deductions	deduction	NOUN
taxlaw-2801	577	15	and	and	CCONJ
taxlaw-2801	577	16	of	of	ADP
taxlaw-2801	577	17	the	the	DET
taxlaw-2801	577	18	necessary	necessary	ADJ
taxlaw-2801	577	19	irs	irs	PROPN
taxlaw-2801	577	20	enforcement	enforcement	NOUN
taxlaw-2801	577	21	expenditures	expenditure	NOUN
taxlaw-2801	577	22	to	to	PART
taxlaw-2801	577	23	ensure	ensure	VERB
taxlaw-2801	577	24	the	the	DET
taxlaw-2801	577	25	validity	validity	NOUN
taxlaw-2801	577	26	of	of	ADP
taxlaw-2801	577	27	such	such	ADJ
taxlaw-2801	577	28	deductions	deduction	NOUN
taxlaw-2801	577	29	)	)	PUNCT
taxlaw-2801	577	30	.	.	PUNCT
taxlaw-2801	578	1	thus	thus	ADV
taxlaw-2801	578	2	,	,	PUNCT
taxlaw-2801	578	3	the	the	DET
taxlaw-2801	578	4	much	much	ADV
taxlaw-2801	578	5	simpler	simple	ADJ
taxlaw-2801	578	6	and	and	CCONJ
taxlaw-2801	578	7	,	,	PUNCT
taxlaw-2801	578	8	in	in	ADP
taxlaw-2801	578	9	a	a	DET
taxlaw-2801	578	10	sense	sense	NOUN
taxlaw-2801	578	11	,	,	PUNCT
taxlaw-2801	578	12	less	less	ADV
taxlaw-2801	578	13	accurate	accurate	ADJ
taxlaw-2801	578	14	standard	standard	ADJ
taxlaw-2801	578	15	deduction	deduction	NOUN
taxlaw-2801	578	16	can	can	AUX
taxlaw-2801	578	17	be	be	AUX
taxlaw-2801	578	18	understood	understand	VERB
taxlaw-2801	578	19	as	as	ADP
taxlaw-2801	578	20	a	a	DET
taxlaw-2801	578	21	rough	rough	ADJ
taxlaw-2801	578	22	(	(	PUNCT
taxlaw-2801	578	23	and	and	CCONJ
taxlaw-2801	578	24	administratively	administratively	ADV
taxlaw-2801	578	25	cheap	cheap	ADJ
taxlaw-2801	578	26	)	)	PUNCT
taxlaw-2801	578	27	approximation	approximation	NOUN
taxlaw-2801	578	28	of	of	ADP
taxlaw-2801	578	29	the	the	DET
taxlaw-2801	578	30	more	more	ADV
taxlaw-2801	578	31	finetuned	finetuned	ADJ
taxlaw-2801	578	32	itemized	itemized	ADJ
taxlaw-2801	578	33	deductions.82	deductions.82	NOUN
taxlaw-2801	578	34	another	another	DET
taxlaw-2801	578	35	example	example	NOUN
taxlaw-2801	578	36	of	of	ADP
taxlaw-2801	578	37	a	a	DET
taxlaw-2801	578	38	presumptive	presumptive	ADJ
taxlaw-2801	578	39	tax	tax	NOUN
taxlaw-2801	578	40	element	element	NOUN
taxlaw-2801	578	41	in	in	ADP
taxlaw-2801	578	42	the	the	DET
taxlaw-2801	578	43	u.s	u.s	PROPN
taxlaw-2801	578	44	.	.	PROPN
taxlaw-2801	578	45	system	system	NOUN
taxlaw-2801	578	46	is	be	AUX
taxlaw-2801	578	47	the	the	DET
taxlaw-2801	578	48	alternative	alternative	ADJ
taxlaw-2801	578	49	minimum	minimum	ADJ
taxlaw-2801	578	50	tax	tax	NOUN
taxlaw-2801	578	51	(	(	PUNCT
taxlaw-2801	578	52	“	"	PUNCT
taxlaw-2801	578	53	amt	amt	PROPN
taxlaw-2801	578	54	”	"	PUNCT
taxlaw-2801	578	55	)	)	PUNCT
taxlaw-2801	578	56	.	.	PUNCT
taxlaw-2801	579	1	the	the	DET
taxlaw-2801	579	2	amt	amt	PROPN
taxlaw-2801	579	3	is	be	AUX
taxlaw-2801	579	4	a	a	DET
taxlaw-2801	579	5	parallel	parallel	ADJ
taxlaw-2801	579	6	tax	tax	NOUN
taxlaw-2801	579	7	system	system	NOUN
taxlaw-2801	579	8	that	that	PRON
taxlaw-2801	579	9	runs	run	VERB
taxlaw-2801	579	10	alongside	alongside	ADP
taxlaw-2801	579	11	the	the	DET
taxlaw-2801	579	12	normal	normal	ADJ
taxlaw-2801	579	13	income	income	NOUN
taxlaw-2801	579	14	tax	tax	NOUN
taxlaw-2801	579	15	,	,	PUNCT
taxlaw-2801	579	16	with	with	ADP
taxlaw-2801	579	17	the	the	DET
taxlaw-2801	579	18	basic	basic	ADJ
taxlaw-2801	579	19	difference	difference	NOUN
taxlaw-2801	579	20	being	be	AUX
taxlaw-2801	579	21	that	that	SCONJ
taxlaw-2801	579	22	the	the	DET
taxlaw-2801	579	23	amt	amt	PROPN
taxlaw-2801	579	24	disallows	disallow	VERB
taxlaw-2801	579	25	certain	certain	ADJ
taxlaw-2801	579	26	deductions	deduction	NOUN
taxlaw-2801	579	27	,	,	PUNCT
taxlaw-2801	579	28	exemptions	exemption	NOUN
taxlaw-2801	579	29	,	,	PUNCT
taxlaw-2801	579	30	and	and	CCONJ
taxlaw-2801	579	31	credits	credit	NOUN
taxlaw-2801	579	32	that	that	PRON
taxlaw-2801	579	33	are	be	AUX
taxlaw-2801	579	34	available	available	ADJ
taxlaw-2801	579	35	under	under	ADP
taxlaw-2801	579	36	the	the	DET
taxlaw-2801	579	37	normal	normal	ADJ
taxlaw-2801	579	38	tax	tax	NOUN
taxlaw-2801	579	39	and	and	CCONJ
taxlaw-2801	579	40	the	the	DET
taxlaw-2801	579	41	amt	amt	PROPN
taxlaw-2801	579	42	applies	apply	VERB
taxlaw-2801	579	43	a	a	DET
taxlaw-2801	579	44	flatter	flatter	ADJ
taxlaw-2801	579	45	rate	rate	NOUN
taxlaw-2801	579	46	structure	structure	NOUN
taxlaw-2801	579	47	than	than	SCONJ
taxlaw-2801	579	48	does	do	VERB
taxlaw-2801	579	49	the	the	DET
taxlaw-2801	579	50	normal	normal	ADJ
taxlaw-2801	579	51	tax	tax	NOUN
taxlaw-2801	579	52	.	.	PUNCT
taxlaw-2801	580	1	taxpayers	taxpayer	NOUN
taxlaw-2801	580	2	are	be	AUX
taxlaw-2801	580	3	required	require	VERB
taxlaw-2801	580	4	each	each	DET
taxlaw-2801	580	5	year	year	NOUN
taxlaw-2801	580	6	to	to	PART
taxlaw-2801	580	7	figure	figure	VERB
taxlaw-2801	580	8	out	out	ADP
taxlaw-2801	580	9	both	both	CCONJ
taxlaw-2801	580	10	their	their	PRON
taxlaw-2801	580	11	normal	normal	ADJ
taxlaw-2801	580	12	and	and	CCONJ
taxlaw-2801	580	13	amt	amt	PROPN
taxlaw-2801	580	14	tax	tax	NOUN
taxlaw-2801	580	15	liability	liability	NOUN
taxlaw-2801	580	16	(	(	PUNCT
taxlaw-2801	580	17	called	call	VERB
taxlaw-2801	580	18	their	their	PRON
taxlaw-2801	580	19	“	"	PUNCT
taxlaw-2801	580	20	tentative	tentative	ADJ
taxlaw-2801	580	21	tax	tax	NOUN
taxlaw-2801	580	22	liability	liability	NOUN
taxlaw-2801	580	23	”	"	PUNCT
taxlaw-2801	580	24	)	)	PUNCT
taxlaw-2801	580	25	and	and	CCONJ
taxlaw-2801	580	26	remit	remit	VERB
taxlaw-2801	580	27	whichever	whichever	DET
taxlaw-2801	580	28	amount	amount	NOUN
taxlaw-2801	580	29	is	be	AUX
taxlaw-2801	580	30	larger	large	ADJ
taxlaw-2801	580	31	.	.	PUNCT
taxlaw-2801	581	1	on	on	ADP
taxlaw-2801	581	2	the	the	DET
taxlaw-2801	581	3	assumption	assumption	NOUN
taxlaw-2801	581	4	that	that	SCONJ
taxlaw-2801	581	5	most	most	ADJ
taxlaw-2801	581	6	of	of	ADP
taxlaw-2801	581	7	the	the	DET
taxlaw-2801	581	8	deductions	deduction	NOUN
taxlaw-2801	581	9	made	make	VERB
taxlaw-2801	581	10	available	available	ADJ
taxlaw-2801	581	11	under	under	ADP
taxlaw-2801	581	12	the	the	DET
taxlaw-2801	581	13	normal	normal	ADJ
taxlaw-2801	581	14	tax	tax	NOUN
taxlaw-2801	581	15	were	be	AUX
taxlaw-2801	581	16	put	put	VERB
taxlaw-2801	581	17	there	there	ADV
taxlaw-2801	581	18	to	to	PART
taxlaw-2801	581	19	provide	provide	VERB
taxlaw-2801	581	20	greater	great	ADJ
taxlaw-2801	581	21	accuracy	accuracy	NOUN
taxlaw-2801	581	22	in	in	ADP
taxlaw-2801	581	23	terms	term	NOUN
taxlaw-2801	581	24	of	of	ADP
taxlaw-2801	581	25	measuring	measure	VERB
taxlaw-2801	581	26	ability	ability	NOUN
taxlaw-2801	581	27	to	to	PART
taxlaw-2801	581	28	pay	pay	VERB
taxlaw-2801	581	29	,	,	PUNCT
taxlaw-2801	581	30	then	then	ADV
taxlaw-2801	581	31	,	,	PUNCT
taxlaw-2801	581	32	the	the	DET
taxlaw-2801	581	33	amt	amt	PROPN
taxlaw-2801	581	34	–	–	PUNCT
taxlaw-2801	581	35	with	with	ADP
taxlaw-2801	581	36	its	its	PRON
taxlaw-2801	581	37	lower	low	ADJ
taxlaw-2801	581	38	enforcement	enforcement	NOUN
taxlaw-2801	581	39	and	and	CCONJ
taxlaw-2801	581	40	compliance	compliance	NOUN
taxlaw-2801	581	41	costs	cost	NOUN
taxlaw-2801	581	42	–	–	PUNCT
taxlaw-2801	581	43	might	might	AUX
taxlaw-2801	581	44	be	be	AUX
taxlaw-2801	581	45	viewed	view	VERB
taxlaw-2801	581	46	as	as	ADP
taxlaw-2801	581	47	a	a	DET
taxlaw-2801	581	48	type	type	NOUN
taxlaw-2801	581	49	of	of	ADP
taxlaw-2801	581	50	presumptive	presumptive	ADJ
taxlaw-2801	581	51	tax	tax	NOUN
taxlaw-2801	581	52	.	.	PUNCT
taxlaw-2801	582	1	83	83	NUM
taxlaw-2801	582	2	in	in	ADP
taxlaw-2801	582	3	both	both	PRON
taxlaw-2801	582	4	of	of	ADP
taxlaw-2801	582	5	these	these	DET
taxlaw-2801	582	6	examples	example	NOUN
taxlaw-2801	582	7	,	,	PUNCT
taxlaw-2801	582	8	the	the	DET
taxlaw-2801	582	9	standard	standard	ADJ
taxlaw-2801	582	10	deduction	deduction	NOUN
taxlaw-2801	582	11	and	and	CCONJ
taxlaw-2801	582	12	the	the	DET
taxlaw-2801	582	13	amt	amt	PROPN
taxlaw-2801	582	14	,	,	PUNCT
taxlaw-2801	582	15	notice	notice	VERB
taxlaw-2801	582	16	that	that	SCONJ
taxlaw-2801	582	17	the	the	DET
taxlaw-2801	582	18	code	code	NOUN
taxlaw-2801	582	19	is	be	AUX
taxlaw-2801	582	20	using	use	VERB
taxlaw-2801	582	21	a	a	DET
taxlaw-2801	582	22	rough	rough	ADJ
taxlaw-2801	582	23	proxy	proxy	NOUN
taxlaw-2801	582	24	for	for	ADP
taxlaw-2801	582	25	ability	ability	NOUN
taxlaw-2801	582	26	to	to	PART
taxlaw-2801	582	27	pay	pay	VERB
taxlaw-2801	582	28	–	–	PUNCT
taxlaw-2801	582	29	indeed	indeed	ADV
taxlaw-2801	582	30	,	,	PUNCT
taxlaw-2801	582	31	an	an	DET
taxlaw-2801	582	32	even	even	ADV
taxlaw-2801	582	33	rougher	rough	ADJ
taxlaw-2801	582	34	proxy	proxy	NOUN
taxlaw-2801	582	35	than	than	SCONJ
taxlaw-2801	582	36	is	be	AUX
taxlaw-2801	582	37	taxable	taxable	ADJ
taxlaw-2801	582	38	income	income	NOUN
taxlaw-2801	582	39	under	under	ADP
taxlaw-2801	582	40	the	the	DET
taxlaw-2801	582	41	normal	normal	ADJ
taxlaw-2801	582	42	income	income	NOUN
taxlaw-2801	582	43	tax	tax	NOUN
taxlaw-2801	582	44	rules	rule	NOUN
taxlaw-2801	582	45	.	.	PUNCT
taxlaw-2801	583	1	that	that	PRON
taxlaw-2801	583	2	is	be	AUX
taxlaw-2801	583	3	the	the	DET
taxlaw-2801	583	4	idea	idea	NOUN
taxlaw-2801	583	5	:	:	PUNCT
taxlaw-2801	583	6	to	to	PART
taxlaw-2801	583	7	sacrifice	sacrifice	VERB
taxlaw-2801	583	8	some	some	DET
taxlaw-2801	583	9	accuracy	accuracy	NOUN
taxlaw-2801	583	10	in	in	ADP
taxlaw-2801	583	11	measurement	measurement	NOUN
taxlaw-2801	583	12	for	for	ADP
taxlaw-2801	583	13	administrative	administrative	ADJ
taxlaw-2801	583	14	savings	saving	NOUN
taxlaw-2801	583	15	and	and	CCONJ
taxlaw-2801	583	16	improved	improved	ADJ
taxlaw-2801	583	17	enforcement	enforcement	NOUN
taxlaw-2801	583	18	.	.	PUNCT
taxlaw-2801	584	1	the	the	DET
taxlaw-2801	584	2	reader	reader	NOUN
taxlaw-2801	584	3	can	can	AUX
taxlaw-2801	584	4	probably	probably	ADV
taxlaw-2801	584	5	rattle	rattle	VERB
taxlaw-2801	584	6	off	off	ADP
taxlaw-2801	584	7	a	a	DET
taxlaw-2801	584	8	list	list	NOUN
taxlaw-2801	584	9	of	of	ADP
taxlaw-2801	584	10	other	other	ADJ
taxlaw-2801	584	11	presumptive	presumptive	ADJ
taxlaw-2801	584	12	-	-	PUNCT
taxlaw-2801	584	13	tax	tax	NOUN
taxlaw-2801	584	14	elements	element	NOUN
taxlaw-2801	584	15	in	in	ADP
taxlaw-2801	584	16	the	the	DET
taxlaw-2801	584	17	internal	internal	ADJ
taxlaw-2801	584	18	revenue	revenue	NOUN
taxlaw-2801	584	19	code	code	NOUN
taxlaw-2801	584	20	.	.	PUNCT
taxlaw-2801	585	1	depreciation	depreciation	NOUN
taxlaw-2801	585	2	deductions	deduction	NOUN
taxlaw-2801	585	3	,	,	PUNCT
taxlaw-2801	585	4	for	for	ADP
taxlaw-2801	585	5	example	example	NOUN
taxlaw-2801	585	6	,	,	PUNCT
taxlaw-2801	585	7	which	which	PRON
taxlaw-2801	585	8	are	be	AUX
taxlaw-2801	585	9	fixed	fix	VERB
taxlaw-2801	585	10	in	in	ADP
taxlaw-2801	585	11	the	the	DET
taxlaw-2801	585	12	code	code	NOUN
taxlaw-2801	585	13	(	(	PUNCT
taxlaw-2801	585	14	to	to	PART
taxlaw-2801	585	15	reduce	reduce	VERB
taxlaw-2801	585	16	compliance	compliance	NOUN
taxlaw-2801	585	17	and	and	CCONJ
taxlaw-2801	585	18	administrative	administrative	ADJ
taxlaw-2801	585	19	costs	cost	NOUN
taxlaw-2801	585	20	)	)	PUNCT
taxlaw-2801	585	21	and	and	CCONJ
taxlaw-2801	585	22	bear	bear	VERB
taxlaw-2801	585	23	no	no	DET
taxlaw-2801	585	24	precise	precise	ADJ
taxlaw-2801	585	25	relationship	relationship	NOUN
taxlaw-2801	585	26	to	to	ADP
taxlaw-2801	585	27	actual	actual	ADJ
taxlaw-2801	585	28	changes	change	NOUN
taxlaw-2801	585	29	in	in	ADP
taxlaw-2801	585	30	the	the	DET
taxlaw-2801	585	31	value	value	NOUN
taxlaw-2801	585	32	of	of	ADP
taxlaw-2801	585	33	business	business	NOUN
taxlaw-2801	585	34	assets	asset	NOUN
taxlaw-2801	585	35	,	,	PUNCT
taxlaw-2801	585	36	have	have	VERB
taxlaw-2801	585	37	the	the	DET
taxlaw-2801	585	38	flavor	flavor	NOUN
taxlaw-2801	585	39	of	of	ADP
taxlaw-2801	585	40	a	a	DET
taxlaw-2801	585	41	presumptive	presumptive	ADJ
taxlaw-2801	585	42	device	device	NOUN
taxlaw-2801	585	43	.	.	PUNCT
taxlaw-2801	586	1	even	even	ADV
taxlaw-2801	586	2	the	the	DET
taxlaw-2801	586	3	50	50	NUM
taxlaw-2801	586	4	%	%	NOUN
taxlaw-2801	586	5	limitation	limitation	NOUN
taxlaw-2801	586	6	on	on	ADP
taxlaw-2801	586	7	deductions	deduction	NOUN
taxlaw-2801	586	8	for	for	ADP
taxlaw-2801	586	9	business	business	NOUN
taxlaw-2801	586	10	meals	meal	NOUN
taxlaw-2801	586	11	can	can	AUX
taxlaw-2801	586	12	be	be	AUX
taxlaw-2801	586	13	viewed	view	VERB
taxlaw-2801	586	14	this	this	DET
taxlaw-2801	586	15	way	way	NOUN
taxlaw-2801	586	16	,	,	PUNCT
taxlaw-2801	586	17	on	on	ADP
taxlaw-2801	586	18	the	the	DET
taxlaw-2801	586	19	theory	theory	NOUN
taxlaw-2801	586	20	that	that	SCONJ
taxlaw-2801	586	21	the	the	DET
taxlaw-2801	586	22	limitation	limitation	NOUN
taxlaw-2801	586	23	roughly	roughly	ADV
taxlaw-2801	586	24	approximates	approximate	VERB
taxlaw-2801	586	25	the	the	DET
taxlaw-2801	586	26	average	average	ADJ
taxlaw-2801	586	27	non	non	ADJ
taxlaw-2801	586	28	-	-	ADJ
taxlaw-2801	586	29	business	business	ADJ
taxlaw-2801	586	30	element	element	NOUN
taxlaw-2801	586	31	of	of	ADP
taxlaw-2801	586	32	even	even	ADV
taxlaw-2801	586	33	business	business	NOUN
taxlaw-2801	586	34	-	-	PUNCT
taxlaw-2801	586	35	related	relate	VERB
taxlaw-2801	586	36	meals	meal	NOUN
taxlaw-2801	586	37	and	and	CCONJ
taxlaw-2801	586	38	,	,	PUNCT
taxlaw-2801	586	39	though	though	SCONJ
taxlaw-2801	586	40	less	less	ADV
taxlaw-2801	586	41	accurate	accurate	ADJ
taxlaw-2801	586	42	,	,	PUNCT
taxlaw-2801	586	43	is	be	AUX
taxlaw-2801	586	44	cheaper	cheap	ADJ
taxlaw-2801	586	45	than	than	ADP
taxlaw-2801	586	46	doing	do	VERB
taxlaw-2801	586	47	an	an	DET
taxlaw-2801	586	48	individualized	individualized	ADJ
taxlaw-2801	586	49	analysis	analysis	NOUN
taxlaw-2801	586	50	of	of	ADP
taxlaw-2801	586	51	every	every	DET
taxlaw-2801	586	52	case	case	NOUN
taxlaw-2801	586	53	to	to	PART
taxlaw-2801	586	54	sort	sort	VERB
taxlaw-2801	586	55	out	out	ADP
taxlaw-2801	586	56	the	the	DET
taxlaw-2801	586	57	personal	personal	ADJ
taxlaw-2801	586	58	components	component	NOUN
taxlaw-2801	586	59	from	from	ADP
taxlaw-2801	586	60	the	the	DET
taxlaw-2801	586	61	business	business	NOUN
taxlaw-2801	586	62	components.84	components.84	PROPN
taxlaw-2801	586	63	moreover	moreover	ADV
taxlaw-2801	586	64	,	,	PUNCT
taxlaw-2801	586	65	presumptive	presumptive	ADJ
taxlaw-2801	586	66	tax	tax	NOUN
taxlaw-2801	586	67	elements	element	NOUN
taxlaw-2801	586	68	can	can	AUX
taxlaw-2801	586	69	be	be	AUX
taxlaw-2801	586	70	found	find	VERB
taxlaw-2801	586	71	not	not	PART
taxlaw-2801	586	72	only	only	ADV
taxlaw-2801	586	73	in	in	ADP
taxlaw-2801	586	74	the	the	DET
taxlaw-2801	586	75	internal	internal	ADJ
taxlaw-2801	586	76	revenue	revenue	NOUN
taxlaw-2801	586	77	code	code	NOUN
taxlaw-2801	586	78	;	;	PUNCT
taxlaw-2801	586	79	they	they	PRON
taxlaw-2801	586	80	have	have	AUX
taxlaw-2801	586	81	also	also	ADV
taxlaw-2801	586	82	been	be	AUX
taxlaw-2801	586	83	incorporated	incorporate	VERB
taxlaw-2801	586	84	into	into	ADP
taxlaw-2801	586	85	the	the	DET
taxlaw-2801	586	86	enforcement	enforcement	NOUN
taxlaw-2801	586	87	practices	practice	NOUN
taxlaw-2801	586	88	of	of	ADP
taxlaw-2801	586	89	the	the	PRON
taxlaw-2801	586	90	and	and	CCONJ
taxlaw-2801	586	91	so	so	ADV
taxlaw-2801	586	92	on	on	ADV
taxlaw-2801	586	93	.	.	PUNCT
taxlaw-2801	587	1	82	82	NUM
taxlaw-2801	587	2	indeed	indeed	ADV
taxlaw-2801	587	3	,	,	PUNCT
taxlaw-2801	587	4	this	this	PRON
taxlaw-2801	587	5	is	be	AUX
taxlaw-2801	587	6	precisely	precisely	ADV
taxlaw-2801	587	7	how	how	SCONJ
taxlaw-2801	587	8	slemrod	slemrod	NOUN
taxlaw-2801	587	9	and	and	CCONJ
taxlaw-2801	587	10	yitzhaki	yitzhaki	NOUN
taxlaw-2801	587	11	analyzed	analyze	VERB
taxlaw-2801	587	12	the	the	DET
taxlaw-2801	587	13	standard	standard	ADJ
taxlaw-2801	587	14	deduction	deduction	NOUN
taxlaw-2801	587	15	.	.	PUNCT
taxlaw-2801	588	1	slemrod	slemrod	NOUN
taxlaw-2801	588	2	&	&	CCONJ
taxlaw-2801	588	3	yitzhaki	yitzhaki	NOUN
taxlaw-2801	588	4	,	,	PUNCT
taxlaw-2801	588	5	standard	standard	ADJ
taxlaw-2801	588	6	deduction	deduction	NOUN
taxlaw-2801	588	7	,	,	PUNCT
taxlaw-2801	588	8	supra	supra	PROPN
taxlaw-2801	588	9	note	note	NOUN
taxlaw-2801	588	10	13	13	NUM
taxlaw-2801	588	11	.	.	PUNCT
taxlaw-2801	589	1	as	as	SCONJ
taxlaw-2801	589	2	we	we	PRON
taxlaw-2801	589	3	explain	explain	VERB
taxlaw-2801	589	4	more	more	ADV
taxlaw-2801	589	5	fully	fully	ADV
taxlaw-2801	589	6	below	below	ADV
taxlaw-2801	589	7	,	,	PUNCT
taxlaw-2801	589	8	the	the	DET
taxlaw-2801	589	9	standard	standard	ADJ
taxlaw-2801	589	10	deduction	deduction	NOUN
taxlaw-2801	589	11	would	would	AUX
taxlaw-2801	589	12	be	be	AUX
taxlaw-2801	589	13	an	an	DET
taxlaw-2801	589	14	example	example	NOUN
taxlaw-2801	589	15	of	of	ADP
taxlaw-2801	589	16	an	an	DET
taxlaw-2801	589	17	ex	ex	ADJ
taxlaw-2801	589	18	-	-	ADJ
taxlaw-2801	589	19	post	post	ADJ
taxlaw-2801	589	20	optional	optional	ADJ
taxlaw-2801	589	21	presumptive	presumptive	ADJ
taxlaw-2801	589	22	tax	tax	NOUN
taxlaw-2801	589	23	,	,	PUNCT
taxlaw-2801	589	24	or	or	CCONJ
taxlaw-2801	589	25	alternative	alternative	ADJ
taxlaw-2801	589	26	maximum	maximum	ADJ
taxlaw-2801	589	27	tax	tax	NOUN
taxlaw-2801	589	28	.	.	PUNCT
taxlaw-2801	590	1	as	as	SCONJ
taxlaw-2801	590	2	it	it	PRON
taxlaw-2801	590	3	turns	turn	VERB
taxlaw-2801	590	4	out	out	ADP
taxlaw-2801	590	5	,	,	PUNCT
taxlaw-2801	590	6	the	the	DET
taxlaw-2801	590	7	standard	standard	ADJ
taxlaw-2801	590	8	deduction	deduction	NOUN
taxlaw-2801	590	9	is	be	AUX
taxlaw-2801	590	10	a	a	DET
taxlaw-2801	590	11	very	very	ADV
taxlaw-2801	590	12	imprecise	imprecise	ADJ
taxlaw-2801	590	13	proxy	proxy	NOUN
taxlaw-2801	590	14	for	for	ADP
taxlaw-2801	590	15	itemized	itemize	VERB
taxlaw-2801	590	16	deductions	deduction	NOUN
taxlaw-2801	590	17	.	.	PUNCT
taxlaw-2801	591	1	to	to	PART
taxlaw-2801	591	2	see	see	VERB
taxlaw-2801	591	3	this	this	DET
taxlaw-2801	591	4	point	point	NOUN
taxlaw-2801	591	5	,	,	PUNCT
taxlaw-2801	591	6	note	note	VERB
taxlaw-2801	591	7	that	that	SCONJ
taxlaw-2801	591	8	the	the	DET
taxlaw-2801	591	9	standard	standard	ADJ
taxlaw-2801	591	10	deduction	deduction	NOUN
taxlaw-2801	591	11	for	for	ADP
taxlaw-2801	591	12	individuals	individual	NOUN
taxlaw-2801	591	13	is	be	AUX
taxlaw-2801	591	14	in	in	ADP
taxlaw-2801	591	15	the	the	DET
taxlaw-2801	591	16	neighborhood	neighborhood	NOUN
taxlaw-2801	591	17	of	of	ADP
taxlaw-2801	591	18	$	$	SYM
taxlaw-2801	591	19	5,000	5,000	NUM
taxlaw-2801	591	20	and	and	CCONJ
taxlaw-2801	591	21	for	for	ADP
taxlaw-2801	591	22	married	married	ADJ
taxlaw-2801	591	23	couples	couple	NOUN
taxlaw-2801	591	24	filing	file	VERB
taxlaw-2801	591	25	jointly	jointly	ADV
taxlaw-2801	591	26	,	,	PUNCT
taxlaw-2801	591	27	$	$	SYM
taxlaw-2801	591	28	10,000	10,000	NUM
taxlaw-2801	591	29	.	.	PUNCT
taxlaw-2801	592	1	however	however	ADV
taxlaw-2801	592	2	,	,	PUNCT
taxlaw-2801	592	3	the	the	DET
taxlaw-2801	592	4	average	average	ADJ
taxlaw-2801	592	5	total	total	ADJ
taxlaw-2801	592	6	itemized	itemize	VERB
taxlaw-2801	592	7	deduction	deduction	NOUN
taxlaw-2801	592	8	taken	take	VERB
taxlaw-2801	592	9	by	by	ADP
taxlaw-2801	592	10	individual	individual	ADJ
taxlaw-2801	592	11	filers	filer	NOUN
taxlaw-2801	592	12	who	who	PRON
taxlaw-2801	592	13	itemize	itemize	VERB
taxlaw-2801	592	14	is	be	AUX
taxlaw-2801	592	15	around	around	ADV
taxlaw-2801	592	16	$	$	SYM
taxlaw-2801	592	17	18,000	18,000	NUM
taxlaw-2801	592	18	and	and	CCONJ
taxlaw-2801	592	19	the	the	DET
taxlaw-2801	592	20	average	average	ADJ
taxlaw-2801	592	21	total	total	ADJ
taxlaw-2801	592	22	itemized	itemize	VERB
taxlaw-2801	592	23	deduction	deduction	NOUN
taxlaw-2801	592	24	taken	take	VERB
taxlaw-2801	592	25	by	by	ADP
taxlaw-2801	592	26	married	married	ADJ
taxlaw-2801	592	27	joint	joint	ADJ
taxlaw-2801	592	28	-	-	PUNCT
taxlaw-2801	592	29	filers	filer	NOUN
taxlaw-2801	592	30	is	be	AUX
taxlaw-2801	592	31	around	around	ADV
taxlaw-2801	592	32	$	$	SYM
taxlaw-2801	592	33	29,000	29,000	NUM
taxlaw-2801	592	34	.	.	PUNCT
taxlaw-2801	593	1	see	see	VERB
taxlaw-2801	593	2	roberton	roberton	ADJ
taxlaw-2801	593	3	williams	william	NOUN
taxlaw-2801	593	4	,	,	PUNCT
taxlaw-2801	593	5	tax	tax	NOUN
taxlaw-2801	593	6	policy	policy	NOUN
taxlaw-2801	593	7	center	center	NOUN
taxlaw-2801	593	8	,	,	PUNCT
taxlaw-2801	593	9	income	income	NOUN
taxlaw-2801	593	10	tax	tax	NOUN
taxlaw-2801	593	11	issues	issue	NOUN
taxlaw-2801	593	12	:	:	PUNCT
taxlaw-2801	593	13	how	how	SCONJ
taxlaw-2801	593	14	do	do	AUX
taxlaw-2801	593	15	the	the	DET
taxlaw-2801	593	16	standard	standard	ADJ
taxlaw-2801	593	17	and	and	CCONJ
taxlaw-2801	593	18	itemized	itemize	VERB
taxlaw-2801	593	19	deductions	deduction	NOUN
taxlaw-2801	593	20	compare	compare	VERB
taxlaw-2801	593	21	?	?	PUNCT
taxlaw-2801	594	1	82	82	NUM
taxlaw-2801	594	2	(	(	PUNCT
taxlaw-2801	594	3	2008	2008	NUM
taxlaw-2801	594	4	)	)	PUNCT
taxlaw-2801	594	5	,	,	PUNCT
taxlaw-2801	594	6	http://www.taxpolicycenter.org/briefingbook/tpc_briefingbook_full.pdf	http://www.taxpolicycenter.org/briefingbook/tpc_briefingbook_full.pdf	NOUN
taxlaw-2801	594	7	.	.	PUNCT
taxlaw-2801	595	1	of	of	ADP
taxlaw-2801	595	2	course	course	NOUN
taxlaw-2801	595	3	,	,	PUNCT
taxlaw-2801	595	4	for	for	ADP
taxlaw-2801	595	5	many	many	ADJ
taxlaw-2801	595	6	(	(	PUNCT
taxlaw-2801	595	7	indeed	indeed	ADV
taxlaw-2801	595	8	most	most	ADJ
taxlaw-2801	595	9	)	)	PUNCT
taxlaw-2801	595	10	individual	individual	ADJ
taxlaw-2801	595	11	taxpayers	taxpayer	NOUN
taxlaw-2801	595	12	,	,	PUNCT
taxlaw-2801	595	13	their	their	PRON
taxlaw-2801	595	14	itemized	itemize	VERB
taxlaw-2801	595	15	deductions	deduction	NOUN
taxlaw-2801	595	16	are	be	AUX
taxlaw-2801	595	17	less	less	ADJ
taxlaw-2801	595	18	than	than	ADP
taxlaw-2801	595	19	the	the	DET
taxlaw-2801	595	20	standard	standard	ADJ
taxlaw-2801	595	21	deduction	deduction	NOUN
taxlaw-2801	595	22	.	.	PUNCT
taxlaw-2801	596	1	indeed	indeed	ADV
taxlaw-2801	596	2	,	,	PUNCT
taxlaw-2801	596	3	that	that	PRON
taxlaw-2801	596	4	is	be	AUX
taxlaw-2801	596	5	why	why	SCONJ
taxlaw-2801	596	6	roughly	roughly	ADV
taxlaw-2801	596	7	56	56	NUM
taxlaw-2801	596	8	%	%	NOUN
taxlaw-2801	596	9	of	of	ADP
taxlaw-2801	596	10	individual	individual	ADJ
taxlaw-2801	596	11	taxpayers	taxpayer	NOUN
taxlaw-2801	596	12	opt	opt	VERB
taxlaw-2801	596	13	for	for	ADP
taxlaw-2801	596	14	the	the	DET
taxlaw-2801	596	15	standard	standard	ADJ
taxlaw-2801	596	16	deduction	deduction	NOUN
taxlaw-2801	596	17	.	.	PUNCT
taxlaw-2801	597	1	i	i	PRON
taxlaw-2801	597	2	d.	d.	PROPN
taxlaw-2801	597	3	83	83	NUM
taxlaw-2801	597	4	that	that	PRON
taxlaw-2801	597	5	is	be	AUX
taxlaw-2801	597	6	,	,	PUNCT
taxlaw-2801	597	7	the	the	DET
taxlaw-2801	597	8	amt	amt	PROPN
taxlaw-2801	597	9	itself	itself	PRON
taxlaw-2801	597	10	has	have	VERB
taxlaw-2801	597	11	lower	low	ADJ
taxlaw-2801	597	12	administrative	administrative	ADJ
taxlaw-2801	597	13	and	and	CCONJ
taxlaw-2801	597	14	compliance	compliance	NOUN
taxlaw-2801	597	15	costs	cost	NOUN
taxlaw-2801	597	16	than	than	SCONJ
taxlaw-2801	597	17	does	do	VERB
taxlaw-2801	597	18	the	the	DET
taxlaw-2801	597	19	normal	normal	ADJ
taxlaw-2801	597	20	tax	tax	NOUN
taxlaw-2801	597	21	.	.	PUNCT
taxlaw-2801	598	1	one	one	NUM
taxlaw-2801	598	2	serious	serious	ADJ
taxlaw-2801	598	3	problem	problem	NOUN
taxlaw-2801	598	4	with	with	ADP
taxlaw-2801	598	5	the	the	DET
taxlaw-2801	598	6	amt	amt	PROPN
taxlaw-2801	598	7	is	be	AUX
taxlaw-2801	598	8	that	that	SCONJ
taxlaw-2801	598	9	the	the	DET
taxlaw-2801	598	10	administrative	administrative	ADJ
taxlaw-2801	598	11	and	and	CCONJ
taxlaw-2801	598	12	compliance	compliance	NOUN
taxlaw-2801	598	13	costs	cost	NOUN
taxlaw-2801	598	14	it	it	PRON
taxlaw-2801	598	15	creates	create	VERB
taxlaw-2801	598	16	must	must	AUX
taxlaw-2801	598	17	be	be	AUX
taxlaw-2801	598	18	incurred	incur	VERB
taxlaw-2801	598	19	in	in	ADP
taxlaw-2801	598	20	addition	addition	NOUN
taxlaw-2801	598	21	to	to	ADP
taxlaw-2801	598	22	the	the	DET
taxlaw-2801	598	23	administrative	administrative	ADJ
taxlaw-2801	598	24	and	and	CCONJ
taxlaw-2801	598	25	compliance	compliance	NOUN
taxlaw-2801	598	26	costs	cost	NOUN
taxlaw-2801	598	27	of	of	ADP
taxlaw-2801	598	28	the	the	DET
taxlaw-2801	598	29	normal	normal	ADJ
taxlaw-2801	598	30	income	income	NOUN
taxlaw-2801	598	31	tax	tax	NOUN
taxlaw-2801	598	32	.	.	PUNCT
taxlaw-2801	599	1	as	as	SCONJ
taxlaw-2801	599	2	we	we	PRON
taxlaw-2801	599	3	discuss	discuss	VERB
taxlaw-2801	599	4	below	below	ADV
taxlaw-2801	599	5	,	,	PUNCT
taxlaw-2801	599	6	this	this	PRON
taxlaw-2801	599	7	is	be	AUX
taxlaw-2801	599	8	a	a	DET
taxlaw-2801	599	9	problem	problem	NOUN
taxlaw-2801	599	10	generally	generally	ADV
taxlaw-2801	599	11	with	with	ADP
taxlaw-2801	599	12	mandatory	mandatory	ADJ
taxlaw-2801	599	13	minimum	minimum	ADJ
taxlaw-2801	599	14	presumptive	presumptive	ADJ
taxlaw-2801	599	15	tax	tax	NOUN
taxlaw-2801	599	16	regimes	regime	NOUN
taxlaw-2801	599	17	,	,	PUNCT
taxlaw-2801	599	18	of	of	ADP
taxlaw-2801	599	19	which	which	PRON
taxlaw-2801	599	20	the	the	DET
taxlaw-2801	599	21	amt	amt	PROPN
taxlaw-2801	599	22	is	be	AUX
taxlaw-2801	599	23	one	one	NUM
taxlaw-2801	599	24	example	example	NOUN
taxlaw-2801	599	25	.	.	PUNCT
taxlaw-2801	600	1	84	84	NUM
taxlaw-2801	600	2	i.r.c	i.r.c	NOUN
taxlaw-2801	600	3	.	.	PUNCT
taxlaw-2801	601	1	§	§	PROPN
taxlaw-2801	601	2	274(n	274(n	PROPN
taxlaw-2801	601	3	)	)	PUNCT
taxlaw-2801	601	4	(	(	PUNCT
taxlaw-2801	601	5	2010	2010	NUM
taxlaw-2801	601	6	)	)	PUNCT
taxlaw-2801	601	7	.	.	PUNCT
taxlaw-2801	602	1	124	124	NUM
taxlaw-2801	602	2	columbia	columbia	PROPN
taxlaw-2801	602	3	journal	journal	PROPN
taxlaw-2801	602	4	of	of	ADP
taxlaw-2801	602	5	tax	tax	NOUN
taxlaw-2801	602	6	law	law	NOUN
taxlaw-2801	602	7	[	[	X
taxlaw-2801	602	8	vol	vol	NOUN
taxlaw-2801	602	9	.	.	PUNCT
taxlaw-2801	603	1	2:100	2:100	NUM
taxlaw-2801	603	2	irs	irs	PROPN
taxlaw-2801	603	3	.	.	PUNCT
taxlaw-2801	604	1	for	for	ADP
taxlaw-2801	604	2	example	example	NOUN
taxlaw-2801	604	3	,	,	PUNCT
taxlaw-2801	604	4	so	so	ADV
taxlaw-2801	604	5	-	-	PUNCT
taxlaw-2801	604	6	called	call	VERB
taxlaw-2801	604	7	advanced	advanced	ADJ
taxlaw-2801	604	8	pricing	pricing	NOUN
taxlaw-2801	604	9	agreements	agreement	NOUN
taxlaw-2801	604	10	result	result	VERB
taxlaw-2801	604	11	in	in	ADP
taxlaw-2801	604	12	a	a	DET
taxlaw-2801	604	13	type	type	NOUN
taxlaw-2801	604	14	of	of	ADP
taxlaw-2801	604	15	presumptive	presumptive	ADJ
taxlaw-2801	604	16	taxation	taxation	NOUN
taxlaw-2801	604	17	of	of	ADP
taxlaw-2801	604	18	multinational	multinational	ADJ
taxlaw-2801	604	19	corporations.85	corporations.85	NOUN
taxlaw-2801	604	20	under	under	ADP
taxlaw-2801	604	21	such	such	ADJ
taxlaw-2801	604	22	agreements	agreement	NOUN
taxlaw-2801	604	23	,	,	PUNCT
taxlaw-2801	604	24	the	the	DET
taxlaw-2801	604	25	irs	irs	PROPN
taxlaw-2801	604	26	and	and	CCONJ
taxlaw-2801	604	27	the	the	DET
taxlaw-2801	604	28	taxpayer	taxpayer	NOUN
taxlaw-2801	604	29	contractually	contractually	ADV
taxlaw-2801	604	30	agree	agree	VERB
taxlaw-2801	604	31	to	to	ADP
taxlaw-2801	604	32	a	a	DET
taxlaw-2801	604	33	particular	particular	ADJ
taxlaw-2801	604	34	approach	approach	NOUN
taxlaw-2801	604	35	to	to	ADP
taxlaw-2801	604	36	transfer	transfer	NOUN
taxlaw-2801	604	37	-	-	PUNCT
taxlaw-2801	604	38	pricing	pricing	NOUN
taxlaw-2801	604	39	and	and	CCONJ
taxlaw-2801	604	40	those	those	DET
taxlaw-2801	604	41	transfer	transfer	NOUN
taxlaw-2801	604	42	-	-	PUNCT
taxlaw-2801	604	43	pricing	pricing	NOUN
taxlaw-2801	604	44	agreements	agreement	NOUN
taxlaw-2801	604	45	,	,	PUNCT
taxlaw-2801	604	46	by	by	ADP
taxlaw-2801	604	47	all	all	DET
taxlaw-2801	604	48	accounts	account	NOUN
taxlaw-2801	604	49	,	,	PUNCT
taxlaw-2801	604	50	only	only	ADV
taxlaw-2801	604	51	roughly	roughly	ADV
taxlaw-2801	604	52	approximate	approximate	VERB
taxlaw-2801	604	53	the	the	DET
taxlaw-2801	604	54	multinational	multinational	ADJ
taxlaw-2801	604	55	corporation	corporation	NOUN
taxlaw-2801	604	56	’s	’s	PART
taxlaw-2801	604	57	actual	actual	ADJ
taxlaw-2801	604	58	income	income	NOUN
taxlaw-2801	604	59	.	.	PUNCT
taxlaw-2801	605	1	another	another	DET
taxlaw-2801	605	2	example	example	NOUN
taxlaw-2801	605	3	of	of	ADP
taxlaw-2801	605	4	presumptive	presumptive	ADJ
taxlaw-2801	605	5	taxation	taxation	NOUN
taxlaw-2801	605	6	through	through	ADP
taxlaw-2801	605	7	enforcement	enforcement	NOUN
taxlaw-2801	605	8	policy	policy	NOUN
taxlaw-2801	605	9	would	would	AUX
taxlaw-2801	605	10	be	be	AUX
taxlaw-2801	605	11	when	when	SCONJ
taxlaw-2801	605	12	tax	tax	NOUN
taxlaw-2801	605	13	administrators	administrator	NOUN
taxlaw-2801	605	14	make	make	VERB
taxlaw-2801	605	15	use	use	NOUN
taxlaw-2801	605	16	of	of	ADP
taxlaw-2801	605	17	proxies	proxy	NOUN
taxlaw-2801	605	18	to	to	PART
taxlaw-2801	605	19	determine	determine	VERB
taxlaw-2801	605	20	a	a	DET
taxlaw-2801	605	21	taxpayer	taxpayer	NOUN
taxlaw-2801	605	22	’s	’s	PART
taxlaw-2801	605	23	income	income	NOUN
taxlaw-2801	605	24	when	when	SCONJ
taxlaw-2801	605	25	the	the	DET
taxlaw-2801	605	26	taxpayer	taxpayer	NOUN
taxlaw-2801	605	27	has	have	VERB
taxlaw-2801	605	28	no	no	DET
taxlaw-2801	605	29	records	record	NOUN
taxlaw-2801	605	30	to	to	PART
taxlaw-2801	605	31	support	support	VERB
taxlaw-2801	605	32	her	her	PRON
taxlaw-2801	605	33	reported	report	VERB
taxlaw-2801	605	34	deductions	deduction	NOUN
taxlaw-2801	605	35	.	.	PUNCT
taxlaw-2801	606	1	in	in	ADP
taxlaw-2801	606	2	such	such	DET
taxlaw-2801	606	3	a	a	DET
taxlaw-2801	606	4	case	case	NOUN
taxlaw-2801	606	5	,	,	PUNCT
taxlaw-2801	606	6	the	the	DET
taxlaw-2801	606	7	irs	irs	PROPN
taxlaw-2801	606	8	is	be	AUX
taxlaw-2801	606	9	allowed	allow	VERB
taxlaw-2801	606	10	to	to	PART
taxlaw-2801	606	11	“	"	PUNCT
taxlaw-2801	606	12	reconstruct	reconstruct	VERB
taxlaw-2801	606	13	”	"	PUNCT
taxlaw-2801	606	14	the	the	DET
taxlaw-2801	606	15	taxpayer	taxpayer	NOUN
taxlaw-2801	606	16	’s	’s	PART
taxlaw-2801	606	17	income	income	NOUN
taxlaw-2801	606	18	using	use	VERB
taxlaw-2801	606	19	other	other	ADJ
taxlaw-2801	606	20	sources	source	NOUN
taxlaw-2801	606	21	of	of	ADP
taxlaw-2801	606	22	data	datum	NOUN
taxlaw-2801	606	23	,	,	PUNCT
taxlaw-2801	606	24	including	include	VERB
taxlaw-2801	606	25	information	information	NOUN
taxlaw-2801	606	26	from	from	ADP
taxlaw-2801	606	27	the	the	DET
taxlaw-2801	606	28	bureau	bureau	NOUN
taxlaw-2801	606	29	of	of	ADP
taxlaw-2801	606	30	labor	labor	PROPN
taxlaw-2801	606	31	statistics	statistic	NOUN
taxlaw-2801	606	32	or	or	CCONJ
taxlaw-2801	606	33	the	the	DET
taxlaw-2801	606	34	irs	irs	PROPN
taxlaw-2801	606	35	’s	’s	PART
taxlaw-2801	606	36	own	own	ADJ
taxlaw-2801	606	37	surveys	survey	NOUN
taxlaw-2801	606	38	of	of	ADP
taxlaw-2801	606	39	individuals	individual	NOUN
taxlaw-2801	606	40	or	or	CCONJ
taxlaw-2801	606	41	firms	firm	NOUN
taxlaw-2801	606	42	in	in	ADP
taxlaw-2801	606	43	comparable	comparable	ADJ
taxlaw-2801	606	44	businesses.86	businesses.86	NOUN
taxlaw-2801	606	45	even	even	ADV
taxlaw-2801	606	46	the	the	DET
taxlaw-2801	606	47	way	way	NOUN
taxlaw-2801	606	48	in	in	ADP
taxlaw-2801	606	49	which	which	PRON
taxlaw-2801	606	50	the	the	DET
taxlaw-2801	606	51	u.s	u.s	PROPN
taxlaw-2801	606	52	.	.	PROPN
taxlaw-2801	606	53	system	system	NOUN
taxlaw-2801	606	54	enforces	enforce	VERB
taxlaw-2801	606	55	the	the	DET
taxlaw-2801	606	56	tax	tax	NOUN
taxlaw-2801	606	57	on	on	ADP
taxlaw-2801	606	58	tipping	tipping	NOUN
taxlaw-2801	606	59	can	can	AUX
taxlaw-2801	606	60	be	be	AUX
taxlaw-2801	606	61	seen	see	VERB
taxlaw-2801	606	62	as	as	ADP
taxlaw-2801	606	63	a	a	DET
taxlaw-2801	606	64	presumptive	presumptive	ADJ
taxlaw-2801	606	65	tax	tax	NOUN
taxlaw-2801	606	66	of	of	ADP
taxlaw-2801	606	67	sorts	sort	NOUN
taxlaw-2801	606	68	.	.	PUNCT
taxlaw-2801	607	1	that	that	PRON
taxlaw-2801	607	2	is	be	AUX
taxlaw-2801	607	3	,	,	PUNCT
taxlaw-2801	607	4	for	for	ADP
taxlaw-2801	607	5	large	large	ADJ
taxlaw-2801	607	6	restaurant	restaurant	NOUN
taxlaw-2801	607	7	employers	employer	NOUN
taxlaw-2801	607	8	,	,	PUNCT
taxlaw-2801	607	9	the	the	DET
taxlaw-2801	607	10	amount	amount	NOUN
taxlaw-2801	607	11	that	that	PRON
taxlaw-2801	607	12	must	must	AUX
taxlaw-2801	607	13	be	be	AUX
taxlaw-2801	607	14	reported	report	VERB
taxlaw-2801	607	15	to	to	ADP
taxlaw-2801	607	16	the	the	DET
taxlaw-2801	607	17	irs	irs	PROPN
taxlaw-2801	607	18	on	on	ADP
taxlaw-2801	607	19	w2	w2	NOUN
taxlaw-2801	607	20	forms	form	NOUN
taxlaw-2801	607	21	as	as	SCONJ
taxlaw-2801	607	22	tip	tip	NOUN
taxlaw-2801	607	23	income	income	NOUN
taxlaw-2801	607	24	paid	pay	VERB
taxlaw-2801	607	25	to	to	PART
taxlaw-2801	607	26	wait	wait	VERB
taxlaw-2801	607	27	staff	staff	NOUN
taxlaw-2801	607	28	is	be	AUX
taxlaw-2801	607	29	based	base	VERB
taxlaw-2801	607	30	on	on	ADP
taxlaw-2801	607	31	a	a	DET
taxlaw-2801	607	32	fixed	fix	VERB
taxlaw-2801	607	33	percentage	percentage	NOUN
taxlaw-2801	607	34	(	(	PUNCT
taxlaw-2801	607	35	8	8	NUM
taxlaw-2801	607	36	%	%	NOUN
taxlaw-2801	607	37	,	,	PUNCT
taxlaw-2801	607	38	to	to	PART
taxlaw-2801	607	39	be	be	AUX
taxlaw-2801	607	40	precise	precise	ADJ
taxlaw-2801	607	41	)	)	PUNCT
taxlaw-2801	607	42	of	of	ADP
taxlaw-2801	607	43	the	the	DET
taxlaw-2801	607	44	restaurant	restaurant	NOUN
taxlaw-2801	607	45	’s	’s	PART
taxlaw-2801	607	46	gross	gross	ADJ
taxlaw-2801	607	47	receipts	receipt	NOUN
taxlaw-2801	607	48	,	,	PUNCT
taxlaw-2801	607	49	although	although	SCONJ
taxlaw-2801	607	50	employeetaxpayers	employeetaxpayer	NOUN
taxlaw-2801	607	51	can	can	AUX
taxlaw-2801	607	52	attempt	attempt	VERB
taxlaw-2801	607	53	to	to	PART
taxlaw-2801	607	54	justify	justify	VERB
taxlaw-2801	607	55	a	a	DET
taxlaw-2801	607	56	lower	low	ADJ
taxlaw-2801	607	57	amount	amount	NOUN
taxlaw-2801	607	58	of	of	ADP
taxlaw-2801	607	59	tax	tax	NOUN
taxlaw-2801	607	60	ex	ex	X
taxlaw-2801	607	61	post	post	NOUN
taxlaw-2801	607	62	if	if	SCONJ
taxlaw-2801	607	63	they	they	PRON
taxlaw-2801	607	64	can	can	AUX
taxlaw-2801	607	65	prove	prove	VERB
taxlaw-2801	607	66	their	their	PRON
taxlaw-2801	607	67	tips	tip	NOUN
taxlaw-2801	607	68	were	be	AUX
taxlaw-2801	607	69	less	less	ADJ
taxlaw-2801	607	70	than	than	SCONJ
taxlaw-2801	607	71	that	that	PRON
taxlaw-2801	607	72	presumed	presume	VERB
taxlaw-2801	607	73	amount.87	amount.87	ADP
taxlaw-2801	607	74	the	the	DET
taxlaw-2801	607	75	following	follow	VERB
taxlaw-2801	607	76	section	section	NOUN
taxlaw-2801	607	77	examines	examine	VERB
taxlaw-2801	607	78	the	the	DET
taxlaw-2801	607	79	different	different	ADJ
taxlaw-2801	607	80	possible	possible	ADJ
taxlaw-2801	607	81	designs	design	NOUN
taxlaw-2801	607	82	of	of	ADP
taxlaw-2801	607	83	a	a	DET
taxlaw-2801	607	84	presumptive	presumptive	ADJ
taxlaw-2801	607	85	tax	tax	NOUN
taxlaw-2801	607	86	and	and	CCONJ
taxlaw-2801	607	87	highlights	highlight	NOUN
taxlaw-2801	607	88	the	the	DET
taxlaw-2801	607	89	key	key	ADJ
taxlaw-2801	607	90	issues	issue	NOUN
taxlaw-2801	607	91	policymakers	policymaker	NOUN
taxlaw-2801	607	92	must	must	AUX
taxlaw-2801	607	93	consider	consider	VERB
taxlaw-2801	607	94	in	in	ADP
taxlaw-2801	607	95	choosing	choose	VERB
taxlaw-2801	607	96	among	among	ADP
taxlaw-2801	607	97	them	they	PRON
taxlaw-2801	607	98	.	.	PUNCT
taxlaw-2801	608	1	the	the	DET
taxlaw-2801	608	2	point	point	NOUN
taxlaw-2801	608	3	of	of	ADP
taxlaw-2801	608	4	the	the	DET
taxlaw-2801	608	5	discussion	discussion	NOUN
taxlaw-2801	608	6	is	be	AUX
taxlaw-2801	608	7	to	to	PART
taxlaw-2801	608	8	identify	identify	VERB
taxlaw-2801	608	9	the	the	DET
taxlaw-2801	608	10	key	key	ADJ
taxlaw-2801	608	11	structural	structural	ADJ
taxlaw-2801	608	12	choices	choice	NOUN
taxlaw-2801	608	13	that	that	PRON
taxlaw-2801	608	14	must	must	AUX
taxlaw-2801	608	15	be	be	AUX
taxlaw-2801	608	16	made	make	VERB
taxlaw-2801	608	17	in	in	ADP
taxlaw-2801	608	18	setting	set	VERB
taxlaw-2801	608	19	up	up	ADP
taxlaw-2801	608	20	such	such	DET
taxlaw-2801	608	21	a	a	DET
taxlaw-2801	608	22	system	system	NOUN
taxlaw-2801	608	23	and	and	CCONJ
taxlaw-2801	608	24	to	to	PART
taxlaw-2801	608	25	examine	examine	VERB
taxlaw-2801	608	26	how	how	SCONJ
taxlaw-2801	608	27	those	those	DET
taxlaw-2801	608	28	choices	choice	NOUN
taxlaw-2801	608	29	affect	affect	VERB
taxlaw-2801	608	30	the	the	DET
taxlaw-2801	608	31	overall	overall	ADJ
taxlaw-2801	608	32	efficiency	efficiency	NOUN
taxlaw-2801	608	33	and	and	CCONJ
taxlaw-2801	608	34	distributional	distributional	ADJ
taxlaw-2801	608	35	consequences	consequence	NOUN
taxlaw-2801	608	36	of	of	ADP
taxlaw-2801	608	37	the	the	DET
taxlaw-2801	608	38	tax	tax	NOUN
taxlaw-2801	608	39	regime	regime	NOUN
taxlaw-2801	608	40	.	.	PUNCT
taxlaw-2801	609	1	v.	v.	ADP
taxlaw-2801	609	2	building	build	VERB
taxlaw-2801	609	3	a	a	DET
taxlaw-2801	609	4	presumptive	presumptive	ADJ
taxlaw-2801	609	5	tax88	tax88	ADJ
taxlaw-2801	609	6	a.	a.	NOUN
taxlaw-2801	609	7	the	the	DET
taxlaw-2801	609	8	relevant	relevant	ADJ
taxlaw-2801	609	9	questions	question	NOUN
taxlaw-2801	609	10	of	of	ADP
taxlaw-2801	609	11	course	course	NOUN
taxlaw-2801	609	12	,	,	PUNCT
taxlaw-2801	609	13	it	it	PRON
taxlaw-2801	609	14	is	be	AUX
taxlaw-2801	609	15	controversial	controversial	ADJ
taxlaw-2801	609	16	what	what	PRON
taxlaw-2801	609	17	the	the	DET
taxlaw-2801	609	18	ideal	ideal	ADJ
taxlaw-2801	609	19	business	business	NOUN
taxlaw-2801	609	20	tax	tax	NOUN
taxlaw-2801	609	21	base	base	NOUN
taxlaw-2801	609	22	is	be	AUX
taxlaw-2801	609	23	.	.	PUNCT
taxlaw-2801	610	1	but	but	CCONJ
taxlaw-2801	610	2	if	if	SCONJ
taxlaw-2801	610	3	we	we	PRON
taxlaw-2801	610	4	take	take	VERB
taxlaw-2801	610	5	as	as	SCONJ
taxlaw-2801	610	6	given	give	VERB
taxlaw-2801	610	7	the	the	DET
taxlaw-2801	610	8	apparent	apparent	ADJ
taxlaw-2801	610	9	preference	preference	NOUN
taxlaw-2801	610	10	for	for	ADP
taxlaw-2801	610	11	taxing	tax	VERB
taxlaw-2801	610	12	business	business	NOUN
taxlaw-2801	610	13	income	income	NOUN
taxlaw-2801	610	14	in	in	ADP
taxlaw-2801	610	15	the	the	DET
taxlaw-2801	610	16	united	united	PROPN
taxlaw-2801	610	17	states	states	PROPN
taxlaw-2801	610	18	,	,	PUNCT
taxlaw-2801	610	19	then	then	ADV
taxlaw-2801	610	20	the	the	DET
taxlaw-2801	610	21	ideal	ideal	ADJ
taxlaw-2801	610	22	target	target	NOUN
taxlaw-2801	610	23	for	for	ADP
taxlaw-2801	610	24	an	an	DET
taxlaw-2801	610	25	smb	smb	NOUN
taxlaw-2801	610	26	tax	tax	NOUN
taxlaw-2801	610	27	is	be	AUX
taxlaw-2801	610	28	a	a	DET
taxlaw-2801	610	29	tax	tax	NOUN
taxlaw-2801	610	30	on	on	ADP
taxlaw-2801	610	31	net	net	ADJ
taxlaw-2801	610	32	income	income	NOUN
taxlaw-2801	610	33	.	.	PUNCT
taxlaw-2801	611	1	(	(	PUNCT
taxlaw-2801	611	2	it	it	PRON
taxlaw-2801	611	3	is	be	AUX
taxlaw-2801	611	4	,	,	PUNCT
taxlaw-2801	611	5	after	after	ADV
taxlaw-2801	611	6	all	all	ADV
taxlaw-2801	611	7	,	,	PUNCT
taxlaw-2801	611	8	the	the	DET
taxlaw-2801	611	9	income	income	NOUN
taxlaw-2801	611	10	tax	tax	NOUN
taxlaw-2801	611	11	gap	gap	NOUN
taxlaw-2801	611	12	that	that	PRON
taxlaw-2801	611	13	is	be	AUX
taxlaw-2801	611	14	motivating	motivate	VERB
taxlaw-2801	611	15	this	this	DET
taxlaw-2801	611	16	analysis89	analysis89	NOUN
taxlaw-2801	611	17	•	•	ADP
taxlaw-2801	611	18	what	what	PRON
taxlaw-2801	611	19	should	should	AUX
taxlaw-2801	611	20	the	the	DET
taxlaw-2801	611	21	smb	smb	NOUN
taxlaw-2801	611	22	presumptive	presumptive	ADJ
taxlaw-2801	611	23	tax	tax	NOUN
taxlaw-2801	611	24	base	base	NOUN
taxlaw-2801	611	25	be	be	AUX
taxlaw-2801	611	26	?	?	PUNCT
taxlaw-2801	611	27	)	)	PUNCT
taxlaw-2801	611	28	.	.	PUNCT
taxlaw-2801	612	1	given	give	VERB
taxlaw-2801	612	2	that	that	DET
taxlaw-2801	612	3	assumption	assumption	NOUN
taxlaw-2801	612	4	,	,	PUNCT
taxlaw-2801	612	5	the	the	DET
taxlaw-2801	612	6	next	next	ADJ
taxlaw-2801	612	7	question	question	NOUN
taxlaw-2801	612	8	is	be	AUX
taxlaw-2801	612	9	how	how	SCONJ
taxlaw-2801	612	10	best	good	ADJ
taxlaw-2801	612	11	to	to	PART
taxlaw-2801	612	12	structure	structure	VERB
taxlaw-2801	612	13	a	a	DET
taxlaw-2801	612	14	presumptive	presumptive	ADJ
taxlaw-2801	612	15	tax	tax	NOUN
taxlaw-2801	612	16	that	that	PRON
taxlaw-2801	612	17	aims	aim	VERB
taxlaw-2801	612	18	to	to	PART
taxlaw-2801	612	19	approximate	approximate	VERB
taxlaw-2801	612	20	such	such	DET
taxlaw-2801	612	21	an	an	DET
taxlaw-2801	612	22	ideal	ideal	ADJ
taxlaw-2801	612	23	regime	regime	NOUN
taxlaw-2801	612	24	.	.	PUNCT
taxlaw-2801	613	1	and	and	CCONJ
taxlaw-2801	613	2	that	that	DET
taxlaw-2801	613	3	question	question	NOUN
taxlaw-2801	613	4	can	can	AUX
taxlaw-2801	613	5	be	be	AUX
taxlaw-2801	613	6	broken	break	VERB
taxlaw-2801	613	7	into	into	ADP
taxlaw-2801	613	8	a	a	DET
taxlaw-2801	613	9	series	series	NOUN
taxlaw-2801	613	10	of	of	ADP
taxlaw-2801	613	11	sub	sub	NOUN
taxlaw-2801	613	12	-	-	NOUN
taxlaw-2801	613	13	questions	question	NOUN
taxlaw-2801	613	14	.	.	PUNCT
taxlaw-2801	614	1	•	•	NUM
taxlaw-2801	614	2	would	would	AUX
taxlaw-2801	614	3	the	the	DET
taxlaw-2801	614	4	new	new	ADJ
taxlaw-2801	614	5	presumptive	presumptive	ADJ
taxlaw-2801	614	6	tax	tax	NOUN
taxlaw-2801	614	7	regime	regime	NOUN
taxlaw-2801	614	8	be	be	AUX
taxlaw-2801	614	9	mandatory	mandatory	ADJ
taxlaw-2801	614	10	or	or	CCONJ
taxlaw-2801	614	11	optional	optional	ADJ
taxlaw-2801	614	12	?	?	PUNCT
taxlaw-2801	615	1	85	85	NUM
taxlaw-2801	615	2	transfer	transfer	NOUN
taxlaw-2801	615	3	pricing	pricing	NOUN
taxlaw-2801	615	4	methods	method	NOUN
taxlaw-2801	615	5	themselves	themselves	PRON
taxlaw-2801	615	6	,	,	PUNCT
taxlaw-2801	615	7	or	or	CCONJ
taxlaw-2801	615	8	at	at	ADP
taxlaw-2801	615	9	least	least	ADJ
taxlaw-2801	615	10	some	some	PRON
taxlaw-2801	615	11	of	of	ADP
taxlaw-2801	615	12	the	the	DET
taxlaw-2801	615	13	methods	method	NOUN
taxlaw-2801	615	14	,	,	PUNCT
taxlaw-2801	615	15	can	can	AUX
taxlaw-2801	615	16	also	also	ADV
taxlaw-2801	615	17	be	be	AUX
taxlaw-2801	615	18	viewed	view	VERB
taxlaw-2801	615	19	as	as	ADP
taxlaw-2801	615	20	presumptive	presumptive	ADJ
taxlaw-2801	615	21	provisions	provision	NOUN
taxlaw-2801	615	22	.	.	PUNCT
taxlaw-2801	616	1	although	although	SCONJ
taxlaw-2801	616	2	some	some	DET
taxlaw-2801	616	3	methods	method	NOUN
taxlaw-2801	616	4	,	,	PUNCT
taxlaw-2801	616	5	such	such	ADJ
taxlaw-2801	616	6	as	as	ADP
taxlaw-2801	616	7	the	the	DET
taxlaw-2801	616	8	comparable	comparable	ADJ
taxlaw-2801	616	9	unrelated	unrelated	ADJ
taxlaw-2801	616	10	prices	price	NOUN
taxlaw-2801	616	11	(	(	PUNCT
taxlaw-2801	616	12	cup	cup	NOUN
taxlaw-2801	616	13	)	)	PUNCT
taxlaw-2801	616	14	method	method	NOUN
taxlaw-2801	616	15	,	,	PUNCT
taxlaw-2801	616	16	aim	aim	VERB
taxlaw-2801	616	17	at	at	ADP
taxlaw-2801	616	18	getting	get	VERB
taxlaw-2801	616	19	as	as	ADV
taxlaw-2801	616	20	close	close	ADJ
taxlaw-2801	616	21	as	as	ADP
taxlaw-2801	616	22	possible	possible	ADJ
taxlaw-2801	616	23	to	to	ADP
taxlaw-2801	616	24	the	the	DET
taxlaw-2801	616	25	arm	arm	NOUN
taxlaw-2801	616	26	’s	’s	PART
taxlaw-2801	616	27	length	length	NOUN
taxlaw-2801	616	28	standard	standard	NOUN
taxlaw-2801	616	29	and	and	CCONJ
taxlaw-2801	616	30	,	,	PUNCT
taxlaw-2801	616	31	thus	thus	ADV
taxlaw-2801	616	32	,	,	PUNCT
taxlaw-2801	616	33	to	to	ADP
taxlaw-2801	616	34	an	an	DET
taxlaw-2801	616	35	ability	ability	NOUN
taxlaw-2801	616	36	-	-	PUNCT
taxlaw-2801	616	37	to	to	ADP
taxlaw-2801	616	38	-	-	PUNCT
taxlaw-2801	616	39	pay	pay	VERB
taxlaw-2801	616	40	income	income	NOUN
taxlaw-2801	616	41	tax	tax	NOUN
taxlaw-2801	616	42	base	base	NOUN
taxlaw-2801	616	43	,	,	PUNCT
taxlaw-2801	616	44	other	other	ADJ
taxlaw-2801	616	45	methods	method	NOUN
taxlaw-2801	616	46	,	,	PUNCT
taxlaw-2801	616	47	such	such	ADJ
taxlaw-2801	616	48	as	as	ADP
taxlaw-2801	616	49	the	the	DET
taxlaw-2801	616	50	formulary	formulary	ADJ
taxlaw-2801	616	51	apportionment	apportionment	NOUN
taxlaw-2801	616	52	(	(	PUNCT
taxlaw-2801	616	53	still	still	ADV
taxlaw-2801	616	54	not	not	PART
taxlaw-2801	616	55	accepted	accept	VERB
taxlaw-2801	616	56	by	by	ADP
taxlaw-2801	616	57	the	the	DET
taxlaw-2801	616	58	oecd	oecd	PROPN
taxlaw-2801	616	59	and	and	CCONJ
taxlaw-2801	616	60	not	not	PART
taxlaw-2801	616	61	used	use	VERB
taxlaw-2801	616	62	by	by	ADP
taxlaw-2801	616	63	the	the	DET
taxlaw-2801	616	64	irs	irs	PROPN
taxlaw-2801	616	65	,	,	PUNCT
taxlaw-2801	616	66	but	but	CCONJ
taxlaw-2801	616	67	currently	currently	ADV
taxlaw-2801	616	68	used	use	VERB
taxlaw-2801	616	69	by	by	ADP
taxlaw-2801	616	70	the	the	DET
taxlaw-2801	616	71	state	state	NOUN
taxlaw-2801	616	72	of	of	ADP
taxlaw-2801	616	73	california	california	PROPN
taxlaw-2801	616	74	)	)	PUNCT
taxlaw-2801	616	75	,	,	PUNCT
taxlaw-2801	616	76	intentionally	intentionally	ADV
taxlaw-2801	616	77	depart	depart	VERB
taxlaw-2801	616	78	from	from	ADP
taxlaw-2801	616	79	the	the	DET
taxlaw-2801	616	80	arm	arm	NOUN
taxlaw-2801	616	81	’s	’s	PART
taxlaw-2801	616	82	length	length	NOUN
taxlaw-2801	616	83	standard	standard	NOUN
taxlaw-2801	616	84	,	,	PUNCT
taxlaw-2801	616	85	seeking	seek	VERB
taxlaw-2801	616	86	lower	low	ADJ
taxlaw-2801	616	87	administrative	administrative	ADJ
taxlaw-2801	616	88	and	and	CCONJ
taxlaw-2801	616	89	compliance	compliance	NOUN
taxlaw-2801	616	90	costs	cost	NOUN
taxlaw-2801	616	91	.	.	PUNCT
taxlaw-2801	617	1	86	86	NUM
taxlaw-2801	617	2	in	in	ADP
taxlaw-2801	617	3	the	the	DET
taxlaw-2801	617	4	case	case	NOUN
taxlaw-2801	617	5	of	of	ADP
taxlaw-2801	617	6	individual	individual	ADJ
taxlaw-2801	617	7	taxpayers	taxpayer	NOUN
taxlaw-2801	617	8	,	,	PUNCT
taxlaw-2801	617	9	the	the	DET
taxlaw-2801	617	10	irs	irs	PROPN
taxlaw-2801	617	11	will	will	AUX
taxlaw-2801	617	12	generally	generally	ADV
taxlaw-2801	617	13	bear	bear	VERB
taxlaw-2801	617	14	the	the	DET
taxlaw-2801	617	15	burden	burden	NOUN
taxlaw-2801	617	16	of	of	ADP
taxlaw-2801	617	17	proving	prove	VERB
taxlaw-2801	617	18	the	the	DET
taxlaw-2801	617	19	taxpayer	taxpayer	NOUN
taxlaw-2801	617	20	’s	’s	PART
taxlaw-2801	617	21	“	"	PUNCT
taxlaw-2801	617	22	reconstructed	reconstructed	ADJ
taxlaw-2801	617	23	”	"	PUNCT
taxlaw-2801	617	24	tax	tax	NOUN
taxlaw-2801	617	25	liability	liability	NOUN
taxlaw-2801	617	26	insofar	insofar	ADV
taxlaw-2801	617	27	as	as	SCONJ
taxlaw-2801	617	28	that	that	DET
taxlaw-2801	617	29	reconstruction	reconstruction	NOUN
taxlaw-2801	617	30	is	be	AUX
taxlaw-2801	617	31	based	base	VERB
taxlaw-2801	617	32	on	on	ADP
taxlaw-2801	617	33	“	"	PUNCT
taxlaw-2801	617	34	statistical	statistical	ADJ
taxlaw-2801	617	35	information	information	NOUN
taxlaw-2801	617	36	on	on	ADP
taxlaw-2801	617	37	unrelated	unrelated	ADJ
taxlaw-2801	617	38	taxpayers	taxpayer	NOUN
taxlaw-2801	617	39	.	.	PUNCT
taxlaw-2801	617	40	”	"	PUNCT
taxlaw-2801	617	41	i.r.c	i.r.c	NOUN
taxlaw-2801	617	42	.	.	PUNCT
taxlaw-2801	618	1	§	§	PROPN
taxlaw-2801	618	2	7491(b	7491(b	PROPN
taxlaw-2801	618	3	)	)	PUNCT
taxlaw-2801	618	4	(	(	PUNCT
taxlaw-2801	618	5	2010	2010	NUM
taxlaw-2801	618	6	)	)	PUNCT
taxlaw-2801	618	7	.	.	PUNCT
taxlaw-2801	619	1	the	the	DET
taxlaw-2801	619	2	service	service	NOUN
taxlaw-2801	619	3	interprets	interpret	VERB
taxlaw-2801	619	4	the	the	DET
taxlaw-2801	619	5	quoted	quote	VERB
taxlaw-2801	619	6	phrase	phrase	NOUN
taxlaw-2801	619	7	as	as	ADP
taxlaw-2801	619	8	not	not	PART
taxlaw-2801	619	9	applying	apply	VERB
taxlaw-2801	619	10	to	to	ADP
taxlaw-2801	619	11	the	the	DET
taxlaw-2801	619	12	service	service	NOUN
taxlaw-2801	619	13	’s	’s	PART
taxlaw-2801	619	14	own	own	ADJ
taxlaw-2801	619	15	surveys	survey	NOUN
taxlaw-2801	619	16	of	of	ADP
taxlaw-2801	619	17	comparable	comparable	ADJ
taxlaw-2801	619	18	taxpayers	taxpayer	NOUN
taxlaw-2801	619	19	.	.	PUNCT
taxlaw-2801	620	1	i.r.s	i.r.s	PROPN
taxlaw-2801	620	2	.	.	PUNCT
taxlaw-2801	620	3	field	field	PROPN
taxlaw-2801	620	4	serv	serv	PROPN
taxlaw-2801	620	5	.	.	PUNCT
taxlaw-2801	621	1	adv	adv	PROPN
taxlaw-2801	621	2	.	.	PUNCT
taxlaw-2801	621	3	200140078	200140078	NUM
taxlaw-2801	621	4	(	(	PUNCT
taxlaw-2801	621	5	oct	oct	PROPN
taxlaw-2801	621	6	.	.	PROPN
taxlaw-2801	621	7	5	5	NUM
taxlaw-2801	621	8	,	,	PUNCT
taxlaw-2801	621	9	2001	2001	NUM
taxlaw-2801	621	10	)	)	PUNCT
taxlaw-2801	621	11	.	.	PUNCT
taxlaw-2801	622	1	87	87	NUM
taxlaw-2801	622	2	see	see	VERB
taxlaw-2801	622	3	,	,	PUNCT
taxlaw-2801	622	4	e.g.	e.g.	ADV
taxlaw-2801	622	5	,	,	PUNCT
taxlaw-2801	622	6	i.r.c	i.r.c	NOUN
taxlaw-2801	622	7	.	.	PUNCT
taxlaw-2801	623	1	§	§	PROPN
taxlaw-2801	623	2	6053	6053	NUM
taxlaw-2801	623	3	(	(	PUNCT
taxlaw-2801	623	4	2010	2010	NUM
taxlaw-2801	623	5	)	)	PUNCT
taxlaw-2801	623	6	.	.	PUNCT
taxlaw-2801	624	1	the	the	DET
taxlaw-2801	624	2	presumption	presumption	NOUN
taxlaw-2801	624	3	in	in	ADP
taxlaw-2801	624	4	this	this	DET
taxlaw-2801	624	5	case	case	NOUN
taxlaw-2801	624	6	also	also	ADV
taxlaw-2801	624	7	operates	operate	VERB
taxlaw-2801	624	8	to	to	PART
taxlaw-2801	624	9	invert	invert	VERB
taxlaw-2801	624	10	the	the	DET
taxlaw-2801	624	11	burden	burden	NOUN
taxlaw-2801	624	12	of	of	ADP
taxlaw-2801	624	13	proof	proof	NOUN
taxlaw-2801	624	14	,	,	PUNCT
taxlaw-2801	624	15	which	which	PRON
taxlaw-2801	624	16	is	be	AUX
taxlaw-2801	624	17	a	a	DET
taxlaw-2801	624	18	common	common	ADJ
taxlaw-2801	624	19	characteristic	characteristic	NOUN
taxlaw-2801	624	20	of	of	ADP
taxlaw-2801	624	21	legal	legal	ADJ
taxlaw-2801	624	22	presumptions	presumption	NOUN
taxlaw-2801	624	23	in	in	ADP
taxlaw-2801	624	24	general	general	ADJ
taxlaw-2801	624	25	,	,	PUNCT
taxlaw-2801	624	26	but	but	CCONJ
taxlaw-2801	624	27	not	not	PART
taxlaw-2801	624	28	necessarily	necessarily	ADV
taxlaw-2801	624	29	of	of	ADP
taxlaw-2801	624	30	presumptive	presumptive	ADJ
taxlaw-2801	624	31	tax	tax	NOUN
taxlaw-2801	624	32	systems	system	NOUN
taxlaw-2801	624	33	.	.	PUNCT
taxlaw-2801	625	1	88	88	NUM
taxlaw-2801	625	2	the	the	DET
taxlaw-2801	625	3	basic	basic	ADJ
taxlaw-2801	625	4	structure	structure	NOUN
taxlaw-2801	625	5	of	of	ADP
taxlaw-2801	625	6	this	this	DET
taxlaw-2801	625	7	section	section	NOUN
taxlaw-2801	625	8	borrows	borrow	VERB
taxlaw-2801	625	9	heavily	heavily	ADV
taxlaw-2801	625	10	from	from	ADP
taxlaw-2801	625	11	thuronyi	thuronyi	PROPN
taxlaw-2801	625	12	,	,	PUNCT
taxlaw-2801	625	13	supra	supra	PROPN
taxlaw-2801	625	14	note	note	VERB
taxlaw-2801	625	15	73	73	NUM
taxlaw-2801	625	16	;	;	PUNCT
taxlaw-2801	625	17	and	and	CCONJ
taxlaw-2801	625	18	yitzhaki	yitzhaki	NOUN
taxlaw-2801	625	19	,	,	PUNCT
taxlaw-2801	625	20	cost	cost	NOUN
taxlaw-2801	625	21	benefit	benefit	NOUN
taxlaw-2801	625	22	analysis	analysis	NOUN
taxlaw-2801	625	23	,	,	PUNCT
taxlaw-2801	625	24	supra	supra	PROPN
taxlaw-2801	625	25	note	note	NOUN
taxlaw-2801	625	26	74	74	NUM
taxlaw-2801	625	27	.	.	SYM
taxlaw-2801	625	28	89	89	NUM
taxlaw-2801	625	29	part	part	NOUN
taxlaw-2801	625	30	vi	vi	NOUN
taxlaw-2801	625	31	of	of	ADP
taxlaw-2801	625	32	this	this	DET
taxlaw-2801	625	33	article	article	NOUN
taxlaw-2801	625	34	will	will	AUX
taxlaw-2801	625	35	deal	deal	VERB
taxlaw-2801	625	36	with	with	ADP
taxlaw-2801	625	37	the	the	DET
taxlaw-2801	625	38	option	option	NOUN
taxlaw-2801	625	39	of	of	ADP
taxlaw-2801	625	40	a	a	DET
taxlaw-2801	625	41	vat	vat	NOUN
taxlaw-2801	625	42	instead	instead	ADV
taxlaw-2801	625	43	of	of	ADP
taxlaw-2801	625	44	a	a	DET
taxlaw-2801	625	45	presumptive	presumptive	ADJ
taxlaw-2801	625	46	income	income	NOUN
taxlaw-2801	625	47	tax	tax	NOUN
taxlaw-2801	625	48	.	.	PUNCT
taxlaw-2801	626	1	2011	2011	NUM
taxlaw-2801	626	2	]	]	PUNCT
taxlaw-2801	626	3	narrowing	narrow	VERB
taxlaw-2801	626	4	the	the	DET
taxlaw-2801	626	5	tax	tax	NOUN
taxlaw-2801	626	6	gap	gap	NOUN
taxlaw-2801	626	7	through	through	ADP
taxlaw-2801	626	8	presumptive	presumptive	ADJ
taxlaw-2801	626	9	taxation	taxation	NOUN
taxlaw-2801	626	10	125	125	NUM
taxlaw-2801	626	11	•	•	NOUN
taxlaw-2801	626	12	if	if	SCONJ
taxlaw-2801	626	13	the	the	DET
taxlaw-2801	626	14	presumptive	presumptive	ADJ
taxlaw-2801	626	15	tax	tax	NOUN
taxlaw-2801	626	16	is	be	AUX
taxlaw-2801	626	17	to	to	PART
taxlaw-2801	626	18	be	be	AUX
taxlaw-2801	626	19	mandatory	mandatory	ADJ
taxlaw-2801	626	20	,	,	PUNCT
taxlaw-2801	626	21	would	would	AUX
taxlaw-2801	626	22	it	it	PRON
taxlaw-2801	626	23	be	be	AUX
taxlaw-2801	626	24	a	a	DET
taxlaw-2801	626	25	mandatory	mandatory	ADJ
taxlaw-2801	626	26	minimum	minimum	ADJ
taxlaw-2801	626	27	tax	tax	NOUN
taxlaw-2801	626	28	only	only	ADV
taxlaw-2801	626	29	or	or	CCONJ
taxlaw-2801	626	30	is	be	AUX
taxlaw-2801	626	31	it	it	PRON
taxlaw-2801	626	32	both	both	CCONJ
taxlaw-2801	626	33	a	a	DET
taxlaw-2801	626	34	minimum	minimum	NOUN
taxlaw-2801	626	35	and	and	CCONJ
taxlaw-2801	626	36	maximum	maximum	ADJ
taxlaw-2801	626	37	(	(	PUNCT
taxlaw-2801	626	38	or	or	CCONJ
taxlaw-2801	626	39	“	"	PUNCT
taxlaw-2801	626	40	exclusive	exclusive	ADJ
taxlaw-2801	626	41	”	"	PUNCT
taxlaw-2801	626	42	)	)	PUNCT
taxlaw-2801	626	43	tax	tax	NOUN
taxlaw-2801	626	44	?	?	PUNCT
taxlaw-2801	627	1	•	•	NOUN
taxlaw-2801	627	2	if	if	SCONJ
taxlaw-2801	627	3	the	the	DET
taxlaw-2801	627	4	presumptive	presumptive	ADJ
taxlaw-2801	627	5	tax	tax	NOUN
taxlaw-2801	627	6	is	be	AUX
taxlaw-2801	627	7	to	to	PART
taxlaw-2801	627	8	be	be	AUX
taxlaw-2801	627	9	optional	optional	ADJ
taxlaw-2801	627	10	(	(	PUNCT
taxlaw-2801	627	11	which	which	PRON
taxlaw-2801	627	12	of	of	ADP
taxlaw-2801	627	13	course	course	NOUN
taxlaw-2801	627	14	makes	make	VERB
taxlaw-2801	627	15	it	it	PRON
taxlaw-2801	627	16	a	a	DET
taxlaw-2801	627	17	maximum	maximum	ADJ
taxlaw-2801	627	18	tax	tax	NOUN
taxlaw-2801	627	19	only	only	ADV
taxlaw-2801	627	20	)	)	PUNCT
taxlaw-2801	627	21	,	,	PUNCT
taxlaw-2801	627	22	at	at	ADP
taxlaw-2801	627	23	what	what	DET
taxlaw-2801	627	24	point	point	NOUN
taxlaw-2801	627	25	would	would	AUX
taxlaw-2801	627	26	the	the	DET
taxlaw-2801	627	27	taxpayer	taxpayer	NOUN
taxlaw-2801	627	28	be	be	AUX
taxlaw-2801	627	29	required	require	VERB
taxlaw-2801	627	30	to	to	PART
taxlaw-2801	627	31	make	make	VERB
taxlaw-2801	627	32	the	the	DET
taxlaw-2801	627	33	election	election	NOUN
taxlaw-2801	627	34	to	to	PART
taxlaw-2801	627	35	be	be	AUX
taxlaw-2801	627	36	taxed	tax	VERB
taxlaw-2801	627	37	under	under	ADP
taxlaw-2801	627	38	the	the	DET
taxlaw-2801	627	39	presumptive	presumptive	ADJ
taxlaw-2801	627	40	regime	regime	NOUN
taxlaw-2801	627	41	rather	rather	ADV
taxlaw-2801	627	42	than	than	ADP
taxlaw-2801	627	43	under	under	ADP
taxlaw-2801	627	44	the	the	DET
taxlaw-2801	627	45	normal	normal	ADJ
taxlaw-2801	627	46	tax	tax	NOUN
taxlaw-2801	627	47	:	:	PUNCT
taxlaw-2801	627	48	at	at	ADP
taxlaw-2801	627	49	the	the	DET
taxlaw-2801	627	50	beginning	beginning	NOUN
taxlaw-2801	627	51	of	of	ADP
taxlaw-2801	627	52	the	the	DET
taxlaw-2801	627	53	taxable	taxable	ADJ
taxlaw-2801	627	54	period	period	NOUN
taxlaw-2801	627	55	or	or	CCONJ
taxlaw-2801	627	56	at	at	ADP
taxlaw-2801	627	57	the	the	DET
taxlaw-2801	627	58	end	end	NOUN
taxlaw-2801	627	59	?	?	PUNCT
taxlaw-2801	628	1	•	•	NOUN
taxlaw-2801	628	2	would	would	AUX
taxlaw-2801	628	3	the	the	DET
taxlaw-2801	628	4	presumptive	presumptive	ADJ
taxlaw-2801	628	5	tax	tax	NOUN
taxlaw-2801	628	6	regime	regime	NOUN
taxlaw-2801	628	7	be	be	AUX
taxlaw-2801	628	8	a	a	DET
taxlaw-2801	628	9	formal	formal	ADJ
taxlaw-2801	628	10	part	part	NOUN
taxlaw-2801	628	11	of	of	ADP
taxlaw-2801	628	12	statutory	statutory	ADJ
taxlaw-2801	628	13	law	law	NOUN
taxlaw-2801	628	14	(	(	PUNCT
taxlaw-2801	628	15	as	as	ADP
taxlaw-2801	628	16	with	with	ADP
taxlaw-2801	628	17	the	the	DET
taxlaw-2801	628	18	amt	amt	PROPN
taxlaw-2801	628	19	or	or	CCONJ
taxlaw-2801	628	20	the	the	DET
taxlaw-2801	628	21	standard	standard	ADJ
taxlaw-2801	628	22	deduction	deduction	NOUN
taxlaw-2801	628	23	)	)	PUNCT
taxlaw-2801	628	24	,	,	PUNCT
taxlaw-2801	628	25	or	or	CCONJ
taxlaw-2801	628	26	would	would	AUX
taxlaw-2801	628	27	it	it	PRON
taxlaw-2801	628	28	instead	instead	ADV
taxlaw-2801	628	29	be	be	AUX
taxlaw-2801	628	30	part	part	NOUN
taxlaw-2801	628	31	of	of	ADP
taxlaw-2801	628	32	the	the	DET
taxlaw-2801	628	33	government	government	NOUN
taxlaw-2801	628	34	’s	’s	PART
taxlaw-2801	628	35	informal	informal	ADJ
taxlaw-2801	628	36	,	,	PUNCT
taxlaw-2801	628	37	nonstatutory	nonstatutory	ADJ
taxlaw-2801	628	38	tax	tax	NOUN
taxlaw-2801	628	39	-	-	PUNCT
taxlaw-2801	628	40	enforcement	enforcement	NOUN
taxlaw-2801	628	41	practices	practice	NOUN
taxlaw-2801	628	42	?	?	PUNCT
taxlaw-2801	629	1	all	all	PRON
taxlaw-2801	629	2	of	of	ADP
taxlaw-2801	629	3	these	these	DET
taxlaw-2801	629	4	related	relate	VERB
taxlaw-2801	629	5	questions	question	NOUN
taxlaw-2801	629	6	are	be	AUX
taxlaw-2801	629	7	taken	take	VERB
taxlaw-2801	629	8	up	up	ADP
taxlaw-2801	629	9	below	below	ADV
taxlaw-2801	629	10	.	.	PUNCT
taxlaw-2801	630	1	b.	b.	PROPN
taxlaw-2801	630	2	choosing	choose	VERB
taxlaw-2801	630	3	a	a	DET
taxlaw-2801	630	4	presumptive	presumptive	ADJ
taxlaw-2801	630	5	tax	tax	NOUN
taxlaw-2801	630	6	base	base	NOUN
taxlaw-2801	630	7	the	the	DET
taxlaw-2801	630	8	first	first	ADJ
taxlaw-2801	630	9	question	question	NOUN
taxlaw-2801	630	10	is	be	AUX
taxlaw-2801	630	11	what	what	PRON
taxlaw-2801	630	12	to	to	PART
taxlaw-2801	630	13	tax	tax	VERB
taxlaw-2801	630	14	.	.	PUNCT
taxlaw-2801	631	1	in	in	ADP
taxlaw-2801	631	2	designing	design	VERB
taxlaw-2801	631	3	a	a	DET
taxlaw-2801	631	4	presumptive	presumptive	ADJ
taxlaw-2801	631	5	smb	smb	NOUN
taxlaw-2801	631	6	tax	tax	NOUN
taxlaw-2801	631	7	,	,	PUNCT
taxlaw-2801	631	8	policymakers	policymaker	NOUN
taxlaw-2801	631	9	should	should	AUX
taxlaw-2801	631	10	select	select	VERB
taxlaw-2801	631	11	some	some	DET
taxlaw-2801	631	12	observable	observable	ADJ
taxlaw-2801	631	13	factor	factor	NOUN
taxlaw-2801	631	14	or	or	CCONJ
taxlaw-2801	631	15	combination	combination	NOUN
taxlaw-2801	631	16	of	of	ADP
taxlaw-2801	631	17	factors	factor	NOUN
taxlaw-2801	631	18	that	that	PRON
taxlaw-2801	631	19	could	could	AUX
taxlaw-2801	631	20	be	be	AUX
taxlaw-2801	631	21	used	use	VERB
taxlaw-2801	631	22	to	to	PART
taxlaw-2801	631	23	determine	determine	VERB
taxlaw-2801	631	24	how	how	SCONJ
taxlaw-2801	631	25	much	much	ADJ
taxlaw-2801	631	26	each	each	DET
taxlaw-2801	631	27	smb	smb	NOUN
taxlaw-2801	631	28	taxpayer	taxpayer	NOUN
taxlaw-2801	631	29	must	must	AUX
taxlaw-2801	631	30	remit	remit	VERB
taxlaw-2801	631	31	to	to	ADP
taxlaw-2801	631	32	the	the	DET
taxlaw-2801	631	33	government	government	NOUN
taxlaw-2801	631	34	.	.	PUNCT
taxlaw-2801	632	1	again	again	ADV
taxlaw-2801	632	2	,	,	PUNCT
taxlaw-2801	632	3	the	the	DET
taxlaw-2801	632	4	object	object	NOUN
taxlaw-2801	632	5	is	be	AUX
taxlaw-2801	632	6	to	to	PART
taxlaw-2801	632	7	choose	choose	VERB
taxlaw-2801	632	8	a	a	DET
taxlaw-2801	632	9	base	base	NOUN
taxlaw-2801	632	10	that	that	PRON
taxlaw-2801	632	11	is	be	AUX
taxlaw-2801	632	12	easier	easy	ADJ
taxlaw-2801	632	13	to	to	PART
taxlaw-2801	632	14	monitor	monitor	VERB
taxlaw-2801	632	15	and	and	CCONJ
taxlaw-2801	632	16	less	less	ADV
taxlaw-2801	632	17	manipulable	manipulable	ADJ
taxlaw-2801	632	18	than	than	SCONJ
taxlaw-2801	632	19	reported	report	VERB
taxlaw-2801	632	20	income	income	NOUN
taxlaw-2801	632	21	but	but	CCONJ
taxlaw-2801	632	22	that	that	SCONJ
taxlaw-2801	632	23	sacrifices	sacrifice	NOUN
taxlaw-2801	632	24	as	as	ADV
taxlaw-2801	632	25	little	little	ADJ
taxlaw-2801	632	26	as	as	ADP
taxlaw-2801	632	27	possible	possible	ADJ
taxlaw-2801	632	28	the	the	DET
taxlaw-2801	632	29	other	other	ADJ
taxlaw-2801	632	30	main	main	ADJ
taxlaw-2801	632	31	objectives	objective	NOUN
taxlaw-2801	632	32	of	of	ADP
taxlaw-2801	632	33	the	the	DET
taxlaw-2801	632	34	tax	tax	NOUN
taxlaw-2801	632	35	system	system	NOUN
taxlaw-2801	632	36	–	–	PUNCT
taxlaw-2801	632	37	distributional	distributional	ADJ
taxlaw-2801	632	38	equity	equity	NOUN
taxlaw-2801	632	39	or	or	CCONJ
taxlaw-2801	632	40	fairness	fairness	NOUN
taxlaw-2801	632	41	and	and	CCONJ
taxlaw-2801	632	42	efficiency	efficiency	NOUN
taxlaw-2801	632	43	.	.	PUNCT
taxlaw-2801	633	1	in	in	ADP
taxlaw-2801	633	2	the	the	DET
taxlaw-2801	633	3	design	design	NOUN
taxlaw-2801	633	4	of	of	ADP
taxlaw-2801	633	5	the	the	DET
taxlaw-2801	633	6	presumptive	presumptive	ADJ
taxlaw-2801	633	7	smb	smb	NOUN
taxlaw-2801	633	8	tax	tax	NOUN
taxlaw-2801	633	9	base	base	NOUN
taxlaw-2801	633	10	,	,	PUNCT
taxlaw-2801	633	11	policymakers	policymaker	NOUN
taxlaw-2801	633	12	would	would	AUX
taxlaw-2801	633	13	have	have	VERB
taxlaw-2801	633	14	to	to	PART
taxlaw-2801	633	15	compare	compare	VERB
taxlaw-2801	633	16	the	the	DET
taxlaw-2801	633	17	new	new	ADJ
taxlaw-2801	633	18	tax	tax	NOUN
taxlaw-2801	633	19	base	base	NOUN
taxlaw-2801	633	20	to	to	ADP
taxlaw-2801	633	21	the	the	DET
taxlaw-2801	633	22	income	income	NOUN
taxlaw-2801	633	23	tax	tax	NOUN
taxlaw-2801	633	24	base	base	NOUN
taxlaw-2801	633	25	in	in	ADP
taxlaw-2801	633	26	terms	term	NOUN
taxlaw-2801	633	27	of	of	ADP
taxlaw-2801	633	28	the	the	DET
taxlaw-2801	633	29	overall	overall	ADJ
taxlaw-2801	633	30	effect	effect	NOUN
taxlaw-2801	633	31	on	on	ADP
taxlaw-2801	633	32	incentives	incentive	NOUN
taxlaw-2801	633	33	.	.	PUNCT
taxlaw-2801	634	1	the	the	DET
taxlaw-2801	634	2	income	income	NOUN
taxlaw-2801	634	3	tax	tax	NOUN
taxlaw-2801	634	4	,	,	PUNCT
taxlaw-2801	634	5	for	for	ADP
taxlaw-2801	634	6	example	example	NOUN
taxlaw-2801	634	7	,	,	PUNCT
taxlaw-2801	634	8	is	be	AUX
taxlaw-2801	634	9	known	know	VERB
taxlaw-2801	634	10	for	for	ADP
taxlaw-2801	634	11	its	its	PRON
taxlaw-2801	634	12	distortive	distortive	ADJ
taxlaw-2801	634	13	effects	effect	NOUN
taxlaw-2801	634	14	on	on	ADP
taxlaw-2801	634	15	taxpayers	taxpayer	NOUN
taxlaw-2801	634	16	’	’	PART
taxlaw-2801	634	17	work	work	NOUN
taxlaw-2801	634	18	/	/	SYM
taxlaw-2801	634	19	leisure	leisure	NOUN
taxlaw-2801	634	20	decisions	decision	NOUN
taxlaw-2801	634	21	.	.	PUNCT
taxlaw-2801	635	1	would	would	AUX
taxlaw-2801	635	2	the	the	DET
taxlaw-2801	635	3	presumptive	presumptive	ADJ
taxlaw-2801	635	4	tax	tax	NOUN
taxlaw-2801	635	5	be	be	AUX
taxlaw-2801	635	6	equally	equally	ADV
taxlaw-2801	635	7	distortive	distortive	ADJ
taxlaw-2801	635	8	of	of	ADP
taxlaw-2801	635	9	those	those	DET
taxlaw-2801	635	10	decisions	decision	NOUN
taxlaw-2801	635	11	?	?	PUNCT
taxlaw-2801	636	1	more	more	ADV
taxlaw-2801	636	2	so	so	ADV
taxlaw-2801	636	3	?	?	PUNCT
taxlaw-2801	637	1	less	less	ADV
taxlaw-2801	637	2	so	so	ADV
taxlaw-2801	637	3	?	?	PUNCT
taxlaw-2801	638	1	would	would	AUX
taxlaw-2801	638	2	the	the	DET
taxlaw-2801	638	3	presumptive	presumptive	ADJ
taxlaw-2801	638	4	tax	tax	NOUN
taxlaw-2801	638	5	entail	entail	VERB
taxlaw-2801	638	6	other	other	ADJ
taxlaw-2801	638	7	distortions	distortion	NOUN
taxlaw-2801	638	8	not	not	PART
taxlaw-2801	638	9	associated	associate	VERB
taxlaw-2801	638	10	with	with	ADP
taxlaw-2801	638	11	the	the	DET
taxlaw-2801	638	12	income	income	NOUN
taxlaw-2801	638	13	tax	tax	NOUN
taxlaw-2801	638	14	?	?	PUNCT
taxlaw-2801	639	1	in	in	ADP
taxlaw-2801	639	2	answering	answer	VERB
taxlaw-2801	639	3	these	these	DET
taxlaw-2801	639	4	questions	question	NOUN
taxlaw-2801	639	5	,	,	PUNCT
taxlaw-2801	639	6	it	it	PRON
taxlaw-2801	639	7	is	be	AUX
taxlaw-2801	639	8	critical	critical	ADJ
taxlaw-2801	639	9	that	that	SCONJ
taxlaw-2801	639	10	the	the	DET
taxlaw-2801	639	11	proposed	propose	VERB
taxlaw-2801	639	12	presumptive	presumptive	ADJ
taxlaw-2801	639	13	tax	tax	NOUN
taxlaw-2801	639	14	not	not	PART
taxlaw-2801	639	15	be	be	AUX
taxlaw-2801	639	16	judged	judge	VERB
taxlaw-2801	639	17	against	against	ADP
taxlaw-2801	639	18	an	an	DET
taxlaw-2801	639	19	ideal	ideal	ADJ
taxlaw-2801	639	20	(	(	PUNCT
taxlaw-2801	639	21	fully	fully	ADV
taxlaw-2801	639	22	complied	comply	VERB
taxlaw-2801	639	23	with	with	ADP
taxlaw-2801	639	24	)	)	PUNCT
taxlaw-2801	639	25	smb	smb	PROPN
taxlaw-2801	639	26	income	income	NOUN
taxlaw-2801	639	27	tax	tax	NOUN
taxlaw-2801	639	28	,	,	PUNCT
taxlaw-2801	639	29	but	but	CCONJ
taxlaw-2801	639	30	instead	instead	ADV
taxlaw-2801	639	31	should	should	AUX
taxlaw-2801	639	32	be	be	AUX
taxlaw-2801	639	33	judged	judge	VERB
taxlaw-2801	639	34	against	against	ADP
taxlaw-2801	639	35	the	the	DET
taxlaw-2801	639	36	actual	actual	ADJ
taxlaw-2801	639	37	smb	smb	NOUN
taxlaw-2801	639	38	income	income	NOUN
taxlaw-2801	639	39	tax	tax	NOUN
taxlaw-2801	639	40	as	as	SCONJ
taxlaw-2801	639	41	it	it	PRON
taxlaw-2801	639	42	works	work	VERB
taxlaw-2801	639	43	in	in	ADP
taxlaw-2801	639	44	the	the	DET
taxlaw-2801	639	45	real	real	ADJ
taxlaw-2801	639	46	world	world	NOUN
taxlaw-2801	639	47	.	.	PUNCT
taxlaw-2801	640	1	in	in	ADP
taxlaw-2801	640	2	the	the	DET
taxlaw-2801	640	3	section	section	NOUN
taxlaw-2801	640	4	that	that	PRON
taxlaw-2801	640	5	follows	follow	VERB
taxlaw-2801	640	6	,	,	PUNCT
taxlaw-2801	640	7	we	we	PRON
taxlaw-2801	640	8	discuss	discuss	VERB
taxlaw-2801	640	9	a	a	DET
taxlaw-2801	640	10	number	number	NOUN
taxlaw-2801	640	11	of	of	ADP
taxlaw-2801	640	12	potential	potential	ADJ
taxlaw-2801	640	13	presumptive	presumptive	ADJ
taxlaw-2801	640	14	tax	tax	NOUN
taxlaw-2801	640	15	bases	basis	NOUN
taxlaw-2801	640	16	.	.	PUNCT
taxlaw-2801	641	1	for	for	ADP
taxlaw-2801	641	2	now	now	ADV
taxlaw-2801	641	3	,	,	PUNCT
taxlaw-2801	641	4	we	we	PRON
taxlaw-2801	641	5	limit	limit	VERB
taxlaw-2801	641	6	the	the	DET
taxlaw-2801	641	7	discussion	discussion	NOUN
taxlaw-2801	641	8	to	to	ADP
taxlaw-2801	641	9	presumptive	presumptive	ADJ
taxlaw-2801	641	10	taxes	taxis	NOUN
taxlaw-2801	641	11	that	that	PRON
taxlaw-2801	641	12	are	be	AUX
taxlaw-2801	641	13	both	both	ADV
taxlaw-2801	641	14	mandatory	mandatory	ADJ
taxlaw-2801	641	15	(	(	PUNCT
taxlaw-2801	641	16	non	non	ADJ
taxlaw-2801	641	17	-	-	ADJ
taxlaw-2801	641	18	optional	optional	ADJ
taxlaw-2801	641	19	)	)	PUNCT
taxlaw-2801	641	20	and	and	CCONJ
taxlaw-2801	641	21	exclusive	exclusive	ADJ
taxlaw-2801	641	22	(	(	PUNCT
taxlaw-2801	641	23	both	both	DET
taxlaw-2801	641	24	maximums	maximum	NOUN
taxlaw-2801	641	25	and	and	CCONJ
taxlaw-2801	641	26	minimums	minimum	NOUN
taxlaw-2801	641	27	)	)	PUNCT
taxlaw-2801	641	28	.	.	PUNCT
taxlaw-2801	642	1	in	in	ADP
taxlaw-2801	642	2	the	the	DET
taxlaw-2801	642	3	subsequent	subsequent	ADJ
taxlaw-2801	642	4	sections	section	NOUN
taxlaw-2801	642	5	we	we	PRON
taxlaw-2801	642	6	consider	consider	VERB
taxlaw-2801	642	7	how	how	SCONJ
taxlaw-2801	642	8	the	the	DET
taxlaw-2801	642	9	analysis	analysis	NOUN
taxlaw-2801	642	10	of	of	ADP
taxlaw-2801	642	11	these	these	DET
taxlaw-2801	642	12	presumptive	presumptive	ADJ
taxlaw-2801	642	13	tax	tax	NOUN
taxlaw-2801	642	14	bases	basis	NOUN
taxlaw-2801	642	15	would	would	AUX
taxlaw-2801	642	16	change	change	VERB
taxlaw-2801	642	17	if	if	SCONJ
taxlaw-2801	642	18	the	the	DET
taxlaw-2801	642	19	regime	regime	NOUN
taxlaw-2801	642	20	were	be	AUX
taxlaw-2801	642	21	merely	merely	ADV
taxlaw-2801	642	22	a	a	DET
taxlaw-2801	642	23	mandatory	mandatory	ADJ
taxlaw-2801	642	24	minimum	minimum	NOUN
taxlaw-2801	642	25	or	or	CCONJ
taxlaw-2801	642	26	maximum	maximum	ADJ
taxlaw-2801	642	27	,	,	PUNCT
taxlaw-2801	642	28	or	or	CCONJ
taxlaw-2801	642	29	if	if	SCONJ
taxlaw-2801	642	30	it	it	PRON
taxlaw-2801	642	31	were	be	AUX
taxlaw-2801	642	32	made	make	VERB
taxlaw-2801	642	33	optional	optional	ADJ
taxlaw-2801	642	34	.	.	PUNCT
taxlaw-2801	643	1	1	1	X
taxlaw-2801	643	2	.	.	X
taxlaw-2801	643	3	a	a	DET
taxlaw-2801	643	4	lump	lump	NOUN
taxlaw-2801	643	5	-	-	PUNCT
taxlaw-2801	643	6	sum	sum	NOUN
taxlaw-2801	643	7	business	business	NOUN
taxlaw-2801	643	8	tax	tax	NOUN
taxlaw-2801	643	9	we	we	PRON
taxlaw-2801	643	10	begin	begin	VERB
taxlaw-2801	643	11	with	with	ADP
taxlaw-2801	643	12	the	the	DET
taxlaw-2801	643	13	simplest	simple	ADJ
taxlaw-2801	643	14	presumptive	presumptive	ADJ
taxlaw-2801	643	15	business	business	NOUN
taxlaw-2801	643	16	-	-	PUNCT
taxlaw-2801	643	17	tax	tax	NOUN
taxlaw-2801	643	18	option	option	NOUN
taxlaw-2801	643	19	one	one	PRON
taxlaw-2801	643	20	could	could	AUX
taxlaw-2801	643	21	imagine	imagine	VERB
taxlaw-2801	643	22	:	:	PUNCT
taxlaw-2801	643	23	a	a	DET
taxlaw-2801	643	24	lump	lump	NOUN
taxlaw-2801	643	25	-	-	PUNCT
taxlaw-2801	643	26	sum	sum	NOUN
taxlaw-2801	643	27	tax	tax	NOUN
taxlaw-2801	643	28	on	on	ADP
taxlaw-2801	643	29	all	all	DET
taxlaw-2801	643	30	businesses.90	businesses.90	PROPN
taxlaw-2801	643	31	90	90	NUM
taxlaw-2801	643	32	thuronyi	thuronyi	NOUN
taxlaw-2801	643	33	,	,	PUNCT
taxlaw-2801	643	34	supra	supra	PROPN
taxlaw-2801	643	35	note	note	PROPN
taxlaw-2801	643	36	73	73	NUM
taxlaw-2801	643	37	,	,	PUNCT
taxlaw-2801	643	38	at	at	ADP
taxlaw-2801	643	39	iii.d.3	iii.d.3	NOUN
taxlaw-2801	643	40	mentions	mention	VERB
taxlaw-2801	643	41	the	the	DET
taxlaw-2801	643	42	possibility	possibility	NOUN
taxlaw-2801	643	43	of	of	ADP
taxlaw-2801	643	44	a	a	DET
taxlaw-2801	643	45	slightly	slightly	ADV
taxlaw-2801	643	46	more	more	ADJ
taxlaw-2801	643	47	refined	refined	ADJ
taxlaw-2801	643	48	lumpsum	lumpsum	NOUN
taxlaw-2801	643	49	tax	tax	NOUN
taxlaw-2801	643	50	that	that	PRON
taxlaw-2801	643	51	divides	divide	VERB
taxlaw-2801	643	52	taxpayers	taxpayer	NOUN
taxlaw-2801	643	53	within	within	ADP
taxlaw-2801	643	54	a	a	DET
taxlaw-2801	643	55	given	give	VERB
taxlaw-2801	643	56	industry	industry	NOUN
taxlaw-2801	643	57	into	into	ADP
taxlaw-2801	643	58	classes	class	NOUN
taxlaw-2801	643	59	based	base	VERB
taxlaw-2801	643	60	on	on	ADP
taxlaw-2801	643	61	turnover	turnover	NOUN
taxlaw-2801	643	62	,	,	PUNCT
taxlaw-2801	643	63	with	with	ADP
taxlaw-2801	643	64	a	a	DET
taxlaw-2801	643	65	fixed	fix	VERB
taxlaw-2801	643	66	tax	tax	NOUN
taxlaw-2801	643	67	within	within	ADP
taxlaw-2801	643	68	each	each	DET
taxlaw-2801	643	69	band	band	NOUN
taxlaw-2801	643	70	.	.	PUNCT
taxlaw-2801	644	1	taxpayers	taxpayer	NOUN
taxlaw-2801	644	2	could	could	AUX
taxlaw-2801	644	3	also	also	ADV
taxlaw-2801	644	4	be	be	AUX
taxlaw-2801	644	5	divided	divide	VERB
taxlaw-2801	644	6	into	into	ADP
taxlaw-2801	644	7	categories	category	NOUN
taxlaw-2801	644	8	based	base	VERB
taxlaw-2801	644	9	on	on	ADP
taxlaw-2801	644	10	the	the	DET
taxlaw-2801	644	11	type	type	NOUN
taxlaw-2801	644	12	and	and	CCONJ
taxlaw-2801	644	13	amount	amount	NOUN
taxlaw-2801	644	14	of	of	ADP
taxlaw-2801	644	15	capital	capital	NOUN
taxlaw-2801	644	16	equipment	equipment	NOUN
taxlaw-2801	644	17	used	use	VERB
taxlaw-2801	644	18	in	in	ADP
taxlaw-2801	644	19	the	the	DET
taxlaw-2801	644	20	business	business	NOUN
taxlaw-2801	644	21	.	.	PUNCT
taxlaw-2801	645	1	the	the	DET
taxlaw-2801	645	2	more	more	ADJ
taxlaw-2801	645	3	distinctions	distinction	NOUN
taxlaw-2801	645	4	made	make	VERB
taxlaw-2801	645	5	between	between	ADP
taxlaw-2801	645	6	the	the	DET
taxlaw-2801	645	7	taxpayers	taxpayer	NOUN
taxlaw-2801	645	8	to	to	PART
taxlaw-2801	645	9	apply	apply	VERB
taxlaw-2801	645	10	a	a	DET
taxlaw-2801	645	11	lump	lump	NOUN
taxlaw-2801	645	12	-	-	PUNCT
taxlaw-2801	645	13	sum	sum	NOUN
taxlaw-2801	645	14	presumptive	presumptive	ADJ
taxlaw-2801	645	15	tax	tax	NOUN
taxlaw-2801	645	16	in	in	ADP
taxlaw-2801	645	17	different	different	ADJ
taxlaw-2801	645	18	amounts	amount	NOUN
taxlaw-2801	645	19	,	,	PUNCT
taxlaw-2801	645	20	the	the	DET
taxlaw-2801	645	21	more	more	ADV
taxlaw-2801	645	22	such	such	ADJ
taxlaw-2801	645	23	tax	tax	NOUN
taxlaw-2801	645	24	starts	start	NOUN
taxlaw-2801	645	25	looking	look	VERB
taxlaw-2801	645	26	like	like	ADP
taxlaw-2801	645	27	a	a	DET
taxlaw-2801	645	28	multiple	multiple	ADJ
taxlaw-2801	645	29	-	-	PUNCT
taxlaw-2801	645	30	factors	factor	NOUN
taxlaw-2801	645	31	presumptive	presumptive	ADJ
taxlaw-2801	645	32	tax	tax	NOUN
taxlaw-2801	645	33	,	,	PUNCT
taxlaw-2801	645	34	which	which	PRON
taxlaw-2801	645	35	will	will	AUX
taxlaw-2801	645	36	be	be	AUX
taxlaw-2801	645	37	analyzed	analyze	VERB
taxlaw-2801	645	38	below	below	ADV
taxlaw-2801	645	39	.	.	PUNCT
taxlaw-2801	646	1	the	the	DET
taxlaw-2801	646	2	government	government	NOUN
taxlaw-2801	646	3	’s	’s	PART
taxlaw-2801	646	4	only	only	ADV
taxlaw-2801	646	5	enforcement	enforcement	NOUN
taxlaw-2801	646	6	task	task	NOUN
taxlaw-2801	646	7	would	would	AUX
taxlaw-2801	646	8	be	be	AUX
taxlaw-2801	646	9	to	to	PART
taxlaw-2801	646	10	make	make	VERB
taxlaw-2801	646	11	sure	sure	ADJ
taxlaw-2801	646	12	that	that	SCONJ
taxlaw-2801	646	13	each	each	DET
taxlaw-2801	646	14	business	business	NOUN
taxlaw-2801	646	15	taxpayer	taxpayer	NOUN
taxlaw-2801	646	16	actually	actually	ADV
taxlaw-2801	646	17	remitted	remit	VERB
taxlaw-2801	646	18	the	the	DET
taxlaw-2801	646	19	fixed	fix	VERB
taxlaw-2801	646	20	amount	amount	NOUN
taxlaw-2801	646	21	of	of	ADP
taxlaw-2801	646	22	presumptive	presumptive	ADJ
taxlaw-2801	646	23	tax	tax	NOUN
taxlaw-2801	646	24	it	it	PRON
taxlaw-2801	646	25	owed	owe	VERB
taxlaw-2801	646	26	.	.	PUNCT
taxlaw-2801	647	1	such	such	DET
taxlaw-2801	647	2	a	a	DET
taxlaw-2801	647	3	tax	tax	NOUN
taxlaw-2801	647	4	would	would	AUX
taxlaw-2801	647	5	be	be	AUX
taxlaw-2801	647	6	akin	akin	ADJ
taxlaw-2801	647	7	to	to	ADP
taxlaw-2801	647	8	a	a	DET
taxlaw-2801	647	9	federal	federal	ADJ
taxlaw-2801	647	10	,	,	PUNCT
taxlaw-2801	647	11	business	business	NOUN
taxlaw-2801	647	12	licensing	licensing	NOUN
taxlaw-2801	647	13	fee	fee	NOUN
taxlaw-2801	647	14	,	,	PUNCT
taxlaw-2801	647	15	where	where	SCONJ
taxlaw-2801	647	16	the	the	DET
taxlaw-2801	647	17	only	only	ADJ
taxlaw-2801	647	18	requirement	requirement	NOUN
taxlaw-2801	647	19	to	to	PART
taxlaw-2801	647	20	receive	receive	VERB
taxlaw-2801	647	21	a	a	DET
taxlaw-2801	647	22	business	business	NOUN
taxlaw-2801	647	23	license	license	NOUN
taxlaw-2801	647	24	would	would	AUX
taxlaw-2801	647	25	be	be	AUX
taxlaw-2801	647	26	the	the	DET
taxlaw-2801	647	27	payment	payment	NOUN
taxlaw-2801	647	28	of	of	ADP
taxlaw-2801	647	29	126	126	NUM
taxlaw-2801	647	30	columbia	columbia	PROPN
taxlaw-2801	647	31	journal	journal	PROPN
taxlaw-2801	647	32	of	of	ADP
taxlaw-2801	647	33	tax	tax	NOUN
taxlaw-2801	647	34	law	law	NOUN
taxlaw-2801	648	1	[	[	X
taxlaw-2801	648	2	vol	vol	NOUN
taxlaw-2801	648	3	.	.	PUNCT
taxlaw-2801	649	1	2:100	2:100	NUM
taxlaw-2801	650	1	the	the	DET
taxlaw-2801	650	2	annual	annual	ADJ
taxlaw-2801	650	3	fee.91	fee.91	NOUN
taxlaw-2801	650	4	there	there	PRON
taxlaw-2801	650	5	would	would	AUX
taxlaw-2801	650	6	also	also	ADV
taxlaw-2801	650	7	be	be	AUX
taxlaw-2801	650	8	some	some	DET
taxlaw-2801	650	9	efficiency	efficiency	NOUN
taxlaw-2801	650	10	advantages	advantage	NOUN
taxlaw-2801	650	11	,	,	PUNCT
taxlaw-2801	650	12	efficiency	efficiency	NOUN
taxlaw-2801	650	13	advantages	advantage	NOUN
taxlaw-2801	650	14	similar	similar	ADJ
taxlaw-2801	650	15	to	to	ADP
taxlaw-2801	650	16	,	,	PUNCT
taxlaw-2801	650	17	but	but	CCONJ
taxlaw-2801	650	18	not	not	PART
taxlaw-2801	650	19	precisely	precisely	ADV
taxlaw-2801	650	20	the	the	DET
taxlaw-2801	650	21	same	same	ADJ
taxlaw-2801	650	22	as	as	ADP
taxlaw-2801	650	23	,	,	PUNCT
taxlaw-2801	650	24	those	those	PRON
taxlaw-2801	650	25	associated	associate	VERB
taxlaw-2801	650	26	with	with	ADP
taxlaw-2801	650	27	a	a	DET
taxlaw-2801	650	28	lump	lump	NOUN
taxlaw-2801	650	29	-	-	PUNCT
taxlaw-2801	650	30	sum	sum	NOUN
taxlaw-2801	650	31	tax	tax	NOUN
taxlaw-2801	650	32	on	on	ADP
taxlaw-2801	650	33	individuals	individual	NOUN
taxlaw-2801	650	34	.	.	PUNCT
taxlaw-2801	651	1	under	under	ADP
taxlaw-2801	651	2	a	a	DET
taxlaw-2801	651	3	head	head	NOUN
taxlaw-2801	651	4	tax	tax	NOUN
taxlaw-2801	651	5	,	,	PUNCT
taxlaw-2801	651	6	every	every	DET
taxlaw-2801	651	7	individual	individual	NOUN
taxlaw-2801	651	8	pays	pay	VERB
taxlaw-2801	651	9	the	the	DET
taxlaw-2801	651	10	same	same	ADJ
taxlaw-2801	651	11	fixed	fix	VERB
taxlaw-2801	651	12	amount	amount	NOUN
taxlaw-2801	651	13	of	of	ADP
taxlaw-2801	651	14	tax	tax	NOUN
taxlaw-2801	651	15	regardless	regardless	ADV
taxlaw-2801	651	16	of	of	ADP
taxlaw-2801	651	17	what	what	PRON
taxlaw-2801	651	18	she	she	PRON
taxlaw-2801	651	19	earns	earn	VERB
taxlaw-2801	651	20	,	,	PUNCT
taxlaw-2801	651	21	indeed	indeed	ADV
taxlaw-2801	651	22	,	,	PUNCT
taxlaw-2801	651	23	regardless	regardless	ADV
taxlaw-2801	651	24	of	of	ADP
taxlaw-2801	651	25	any	any	DET
taxlaw-2801	651	26	choice	choice	NOUN
taxlaw-2801	651	27	the	the	DET
taxlaw-2801	651	28	taxpayer	taxpayer	NOUN
taxlaw-2801	651	29	makes	make	VERB
taxlaw-2801	651	30	,	,	PUNCT
taxlaw-2801	651	31	other	other	ADJ
taxlaw-2801	651	32	than	than	ADP
taxlaw-2801	651	33	the	the	DET
taxlaw-2801	651	34	choice	choice	NOUN
taxlaw-2801	651	35	to	to	PART
taxlaw-2801	651	36	leave	leave	VERB
taxlaw-2801	651	37	the	the	DET
taxlaw-2801	651	38	taxing	tax	VERB
taxlaw-2801	651	39	jurisdiction	jurisdiction	NOUN
taxlaw-2801	651	40	.	.	PUNCT
taxlaw-2801	652	1	as	as	ADP
taxlaw-2801	652	2	a	a	DET
taxlaw-2801	652	3	result	result	NOUN
taxlaw-2801	652	4	,	,	PUNCT
taxlaw-2801	652	5	a	a	DET
taxlaw-2801	652	6	head	head	NOUN
taxlaw-2801	652	7	tax	tax	NOUN
taxlaw-2801	652	8	is	be	AUX
taxlaw-2801	652	9	utterly	utterly	ADV
taxlaw-2801	652	10	neutral	neutral	ADJ
taxlaw-2801	652	11	with	with	ADP
taxlaw-2801	652	12	respect	respect	NOUN
taxlaw-2801	652	13	to	to	ADP
taxlaw-2801	652	14	the	the	DET
taxlaw-2801	652	15	work	work	NOUN
taxlaw-2801	652	16	/	/	SYM
taxlaw-2801	652	17	leisure	leisure	NOUN
taxlaw-2801	652	18	choice	choice	NOUN
taxlaw-2801	652	19	.	.	PUNCT
taxlaw-2801	653	1	a	a	DET
taxlaw-2801	653	2	lump	lump	NOUN
taxlaw-2801	653	3	-	-	PUNCT
taxlaw-2801	653	4	sum	sum	NOUN
taxlaw-2801	653	5	business	business	NOUN
taxlaw-2801	653	6	tax	tax	NOUN
taxlaw-2801	653	7	would	would	AUX
taxlaw-2801	653	8	be	be	AUX
taxlaw-2801	653	9	different	different	ADJ
taxlaw-2801	653	10	.	.	PUNCT
taxlaw-2801	654	1	only	only	ADV
taxlaw-2801	654	2	individuals	individual	NOUN
taxlaw-2801	654	3	who	who	PRON
taxlaw-2801	654	4	undertake	undertake	VERB
taxlaw-2801	654	5	a	a	DET
taxlaw-2801	654	6	business	business	NOUN
taxlaw-2801	654	7	would	would	AUX
taxlaw-2801	654	8	have	have	VERB
taxlaw-2801	654	9	to	to	PART
taxlaw-2801	654	10	pay	pay	VERB
taxlaw-2801	654	11	the	the	DET
taxlaw-2801	654	12	tax	tax	NOUN
taxlaw-2801	654	13	.	.	PUNCT
taxlaw-2801	655	1	thus	thus	ADV
taxlaw-2801	655	2	,	,	PUNCT
taxlaw-2801	655	3	it	it	PRON
taxlaw-2801	655	4	would	would	AUX
taxlaw-2801	655	5	be	be	AUX
taxlaw-2801	655	6	distortive	distortive	ADJ
taxlaw-2801	655	7	for	for	ADP
taxlaw-2801	655	8	those	those	DET
taxlaw-2801	655	9	taxpayers	taxpayer	NOUN
taxlaw-2801	655	10	who	who	PRON
taxlaw-2801	655	11	happen	happen	VERB
taxlaw-2801	655	12	to	to	PART
taxlaw-2801	655	13	be	be	AUX
taxlaw-2801	655	14	on	on	ADP
taxlaw-2801	655	15	the	the	DET
taxlaw-2801	655	16	fence	fence	NOUN
taxlaw-2801	655	17	between	between	ADP
taxlaw-2801	655	18	deciding	decide	VERB
taxlaw-2801	655	19	whether	whether	SCONJ
taxlaw-2801	655	20	or	or	CCONJ
taxlaw-2801	655	21	not	not	PART
taxlaw-2801	655	22	to	to	PART
taxlaw-2801	655	23	start	start	VERB
taxlaw-2801	655	24	a	a	DET
taxlaw-2801	655	25	new	new	ADJ
taxlaw-2801	655	26	business	business	NOUN
taxlaw-2801	655	27	.	.	PUNCT
taxlaw-2801	656	1	(	(	PUNCT
taxlaw-2801	656	2	we	we	PRON
taxlaw-2801	656	3	are	be	AUX
taxlaw-2801	656	4	assuming	assume	VERB
taxlaw-2801	656	5	,	,	PUNCT
taxlaw-2801	656	6	of	of	ADP
taxlaw-2801	656	7	course	course	NOUN
taxlaw-2801	656	8	,	,	PUNCT
taxlaw-2801	656	9	that	that	SCONJ
taxlaw-2801	656	10	the	the	DET
taxlaw-2801	656	11	lump	lump	NOUN
taxlaw-2801	656	12	-	-	PUNCT
taxlaw-2801	656	13	sum	sum	NOUN
taxlaw-2801	656	14	business	business	NOUN
taxlaw-2801	656	15	tax	tax	NOUN
taxlaw-2801	656	16	would	would	AUX
taxlaw-2801	656	17	not	not	PART
taxlaw-2801	656	18	tax	tax	VERB
taxlaw-2801	656	19	leisure	leisure	NOUN
taxlaw-2801	656	20	)	)	PUNCT
taxlaw-2801	656	21	.	.	PUNCT
taxlaw-2801	657	1	a	a	DET
taxlaw-2801	657	2	lump	lump	NOUN
taxlaw-2801	657	3	-	-	PUNCT
taxlaw-2801	657	4	sum	sum	NOUN
taxlaw-2801	657	5	,	,	PUNCT
taxlaw-2801	657	6	presumptive	presumptive	ADJ
taxlaw-2801	657	7	tax	tax	NOUN
taxlaw-2801	657	8	,	,	PUNCT
taxlaw-2801	657	9	then	then	ADV
taxlaw-2801	657	10	,	,	PUNCT
taxlaw-2801	657	11	has	have	VERB
taxlaw-2801	657	12	the	the	DET
taxlaw-2801	657	13	effect	effect	NOUN
taxlaw-2801	657	14	of	of	ADP
taxlaw-2801	657	15	erecting	erect	VERB
taxlaw-2801	657	16	a	a	DET
taxlaw-2801	657	17	barrier	barrier	NOUN
taxlaw-2801	657	18	to	to	ADP
taxlaw-2801	657	19	entry	entry	NOUN
taxlaw-2801	657	20	for	for	ADP
taxlaw-2801	657	21	small	small	ADJ
taxlaw-2801	657	22	or	or	CCONJ
taxlaw-2801	657	23	unprofitable	unprofitable	ADJ
taxlaw-2801	657	24	companies	company	NOUN
taxlaw-2801	657	25	,	,	PUNCT
taxlaw-2801	657	26	just	just	ADV
taxlaw-2801	657	27	as	as	SCONJ
taxlaw-2801	657	28	any	any	DET
taxlaw-2801	657	29	fixed	fix	VERB
taxlaw-2801	657	30	business	business	NOUN
taxlaw-2801	657	31	cost	cost	NOUN
taxlaw-2801	657	32	might	might	AUX
taxlaw-2801	657	33	act	act	VERB
taxlaw-2801	657	34	as	as	ADP
taxlaw-2801	657	35	a	a	DET
taxlaw-2801	657	36	barrier	barrier	NOUN
taxlaw-2801	657	37	to	to	ADP
taxlaw-2801	657	38	entry	entry	NOUN
taxlaw-2801	657	39	.	.	PUNCT
taxlaw-2801	658	1	for	for	ADP
taxlaw-2801	658	2	those	those	DET
taxlaw-2801	658	3	individuals	individual	NOUN
taxlaw-2801	658	4	who	who	PRON
taxlaw-2801	658	5	have	have	AUX
taxlaw-2801	658	6	already	already	ADV
taxlaw-2801	658	7	made	make	VERB
taxlaw-2801	658	8	the	the	DET
taxlaw-2801	658	9	decision	decision	NOUN
taxlaw-2801	658	10	to	to	PART
taxlaw-2801	658	11	start	start	VERB
taxlaw-2801	658	12	a	a	DET
taxlaw-2801	658	13	business	business	NOUN
taxlaw-2801	658	14	and	and	CCONJ
taxlaw-2801	658	15	paid	pay	VERB
taxlaw-2801	658	16	the	the	DET
taxlaw-2801	658	17	fixed	fix	VERB
taxlaw-2801	658	18	tax	tax	NOUN
taxlaw-2801	658	19	/	/	SYM
taxlaw-2801	658	20	fee	fee	NOUN
taxlaw-2801	658	21	(	(	PUNCT
taxlaw-2801	658	22	that	that	PRON
taxlaw-2801	658	23	is	is	ADV
taxlaw-2801	658	24	,	,	PUNCT
taxlaw-2801	658	25	those	those	PRON
taxlaw-2801	658	26	for	for	ADP
taxlaw-2801	658	27	whom	whom	PRON
taxlaw-2801	658	28	the	the	DET
taxlaw-2801	658	29	lump	lump	NOUN
taxlaw-2801	658	30	sum	sum	NOUN
taxlaw-2801	658	31	tax	tax	NOUN
taxlaw-2801	658	32	is	be	AUX
taxlaw-2801	658	33	now	now	ADV
taxlaw-2801	658	34	a	a	DET
taxlaw-2801	658	35	sunk	sunk	ADJ
taxlaw-2801	658	36	cost	cost	NOUN
taxlaw-2801	658	37	)	)	PUNCT
taxlaw-2801	658	38	,	,	PUNCT
taxlaw-2801	658	39	subsequent	subsequent	ADJ
taxlaw-2801	658	40	decisions	decision	NOUN
taxlaw-2801	658	41	(	(	PUNCT
taxlaw-2801	658	42	regarding	regard	VERB
taxlaw-2801	658	43	work	work	NOUN
taxlaw-2801	658	44	,	,	PUNCT
taxlaw-2801	658	45	leisure	leisure	NOUN
taxlaw-2801	658	46	,	,	PUNCT
taxlaw-2801	658	47	or	or	CCONJ
taxlaw-2801	658	48	whatever	whatever	PRON
taxlaw-2801	658	49	)	)	PUNCT
taxlaw-2801	658	50	would	would	AUX
taxlaw-2801	658	51	be	be	AUX
taxlaw-2801	658	52	largely	largely	ADV
taxlaw-2801	658	53	unaffected	unaffected	ADJ
taxlaw-2801	658	54	;	;	PUNCT
taxlaw-2801	658	55	at	at	ADP
taxlaw-2801	658	56	that	that	DET
taxlaw-2801	658	57	point	point	NOUN
taxlaw-2801	658	58	,	,	PUNCT
taxlaw-2801	658	59	the	the	DET
taxlaw-2801	658	60	lump	lump	NOUN
taxlaw-2801	658	61	-	-	PUNCT
taxlaw-2801	658	62	sum	sum	NOUN
taxlaw-2801	658	63	business	business	NOUN
taxlaw-2801	658	64	tax	tax	NOUN
taxlaw-2801	658	65	would	would	AUX
taxlaw-2801	658	66	have	have	VERB
taxlaw-2801	658	67	the	the	DET
taxlaw-2801	658	68	efficiency	efficiency	NOUN
taxlaw-2801	658	69	properties	property	NOUN
taxlaw-2801	658	70	of	of	ADP
taxlaw-2801	658	71	a	a	DET
taxlaw-2801	658	72	head	head	NOUN
taxlaw-2801	658	73	tax	tax	NOUN
taxlaw-2801	658	74	.	.	PUNCT
taxlaw-2801	659	1	the	the	DET
taxlaw-2801	659	2	primary	primary	ADJ
taxlaw-2801	659	3	benefit	benefit	NOUN
taxlaw-2801	659	4	of	of	ADP
taxlaw-2801	659	5	such	such	DET
taxlaw-2801	659	6	a	a	DET
taxlaw-2801	659	7	tax	tax	NOUN
taxlaw-2801	659	8	would	would	AUX
taxlaw-2801	659	9	be	be	AUX
taxlaw-2801	659	10	the	the	DET
taxlaw-2801	659	11	relatively	relatively	ADV
taxlaw-2801	659	12	low	low	ADJ
taxlaw-2801	659	13	administrative	administrative	ADJ
taxlaw-2801	659	14	costs	cost	NOUN
taxlaw-2801	659	15	.	.	PUNCT
taxlaw-2801	660	1	the	the	DET
taxlaw-2801	660	2	main	main	ADJ
taxlaw-2801	660	3	problem	problem	NOUN
taxlaw-2801	660	4	with	with	ADP
taxlaw-2801	660	5	a	a	DET
taxlaw-2801	660	6	pure	pure	ADJ
taxlaw-2801	660	7	,	,	PUNCT
taxlaw-2801	660	8	lump	lump	NOUN
taxlaw-2801	660	9	-	-	PUNCT
taxlaw-2801	660	10	sum	sum	NOUN
taxlaw-2801	660	11	business	business	NOUN
taxlaw-2801	660	12	tax	tax	NOUN
taxlaw-2801	660	13	is	be	AUX
taxlaw-2801	660	14	the	the	DET
taxlaw-2801	660	15	distributional	distributional	ADJ
taxlaw-2801	660	16	consequence	consequence	NOUN
taxlaw-2801	660	17	.	.	PUNCT
taxlaw-2801	661	1	any	any	DET
taxlaw-2801	661	2	lump	lump	NOUN
taxlaw-2801	661	3	-	-	PUNCT
taxlaw-2801	661	4	sum	sum	NOUN
taxlaw-2801	661	5	tax	tax	NOUN
taxlaw-2801	661	6	is	be	AUX
taxlaw-2801	661	7	highly	highly	ADV
taxlaw-2801	661	8	regressive	regressive	ADJ
taxlaw-2801	661	9	,	,	PUNCT
taxlaw-2801	661	10	assuming	assume	VERB
taxlaw-2801	661	11	there	there	PRON
taxlaw-2801	661	12	is	be	VERB
taxlaw-2801	661	13	a	a	DET
taxlaw-2801	661	14	range	range	NOUN
taxlaw-2801	661	15	of	of	ADP
taxlaw-2801	661	16	incomes	income	NOUN
taxlaw-2801	661	17	(	(	PUNCT
taxlaw-2801	661	18	or	or	CCONJ
taxlaw-2801	661	19	as	as	SCONJ
taxlaw-2801	661	20	economists	economist	NOUN
taxlaw-2801	661	21	would	would	AUX
taxlaw-2801	661	22	say	say	VERB
taxlaw-2801	661	23	,	,	PUNCT
taxlaw-2801	661	24	heterogeneity	heterogeneity	NOUN
taxlaw-2801	661	25	)	)	PUNCT
taxlaw-2801	661	26	among	among	ADP
taxlaw-2801	661	27	taxpayers	taxpayer	NOUN
taxlaw-2801	661	28	.	.	PUNCT
taxlaw-2801	662	1	the	the	DET
taxlaw-2801	662	2	fixed	fix	VERB
taxlaw-2801	662	3	levy	levy	NOUN
taxlaw-2801	662	4	would	would	AUX
taxlaw-2801	662	5	obviously	obviously	ADV
taxlaw-2801	662	6	constitute	constitute	VERB
taxlaw-2801	662	7	a	a	DET
taxlaw-2801	662	8	smaller	small	ADJ
taxlaw-2801	662	9	percentage	percentage	NOUN
taxlaw-2801	662	10	of	of	ADP
taxlaw-2801	662	11	income	income	NOUN
taxlaw-2801	662	12	as	as	ADP
taxlaw-2801	662	13	for	for	ADP
taxlaw-2801	662	14	high	high	ADJ
taxlaw-2801	662	15	-	-	PUNCT
taxlaw-2801	662	16	income	income	NOUN
taxlaw-2801	662	17	or	or	CCONJ
taxlaw-2801	662	18	highprofit	highprofit	NOUN
taxlaw-2801	662	19	taxpayers	taxpayer	NOUN
taxlaw-2801	662	20	than	than	SCONJ
taxlaw-2801	662	21	it	it	PRON
taxlaw-2801	662	22	would	would	AUX
taxlaw-2801	662	23	for	for	ADP
taxlaw-2801	662	24	low	low	ADJ
taxlaw-2801	662	25	-	-	PUNCT
taxlaw-2801	662	26	profit	profit	NOUN
taxlaw-2801	662	27	(	(	PUNCT
taxlaw-2801	662	28	or	or	CCONJ
taxlaw-2801	662	29	no	no	DET
taxlaw-2801	662	30	-	-	PUNCT
taxlaw-2801	662	31	profit	profit	NOUN
taxlaw-2801	662	32	)	)	PUNCT
taxlaw-2801	662	33	businesses	business	NOUN
taxlaw-2801	662	34	.	.	PUNCT
taxlaw-2801	663	1	and	and	CCONJ
taxlaw-2801	663	2	some	some	DET
taxlaw-2801	663	3	businesses	business	NOUN
taxlaw-2801	663	4	would	would	AUX
taxlaw-2801	663	5	be	be	AUX
taxlaw-2801	663	6	pushed	push	VERB
taxlaw-2801	663	7	out	out	ADP
taxlaw-2801	663	8	of	of	ADP
taxlaw-2801	663	9	the	the	DET
taxlaw-2801	663	10	market	market	NOUN
taxlaw-2801	663	11	entirely	entirely	ADV
taxlaw-2801	663	12	simply	simply	ADV
taxlaw-2801	663	13	because	because	SCONJ
taxlaw-2801	663	14	they	they	PRON
taxlaw-2801	663	15	would	would	AUX
taxlaw-2801	663	16	have	have	VERB
taxlaw-2801	663	17	no	no	DET
taxlaw-2801	663	18	means	mean	NOUN
taxlaw-2801	663	19	to	to	PART
taxlaw-2801	663	20	pay	pay	VERB
taxlaw-2801	663	21	the	the	DET
taxlaw-2801	663	22	levy	levy	NOUN
taxlaw-2801	663	23	.	.	PUNCT
taxlaw-2801	664	1	this	this	PRON
taxlaw-2801	664	2	is	be	AUX
taxlaw-2801	664	3	another	another	DET
taxlaw-2801	664	4	way	way	NOUN
taxlaw-2801	664	5	of	of	ADP
taxlaw-2801	664	6	stating	state	VERB
taxlaw-2801	664	7	the	the	DET
taxlaw-2801	664	8	barrier	barrier	NOUN
taxlaw-2801	664	9	-	-	PUNCT
taxlaw-2801	664	10	to	to	ADP
taxlaw-2801	664	11	-	-	PUNCT
taxlaw-2801	664	12	entry	entry	NOUN
taxlaw-2801	664	13	point	point	NOUN
taxlaw-2801	664	14	mentioned	mention	VERB
taxlaw-2801	664	15	above	above	ADV
taxlaw-2801	664	16	,	,	PUNCT
taxlaw-2801	664	17	which	which	PRON
taxlaw-2801	664	18	is	be	AUX
taxlaw-2801	664	19	both	both	PRON
taxlaw-2801	664	20	an	an	DET
taxlaw-2801	664	21	efficiency	efficiency	NOUN
taxlaw-2801	664	22	and	and	CCONJ
taxlaw-2801	664	23	a	a	DET
taxlaw-2801	664	24	fairness	fairness	NOUN
taxlaw-2801	664	25	concern	concern	NOUN
taxlaw-2801	664	26	.	.	PUNCT
taxlaw-2801	665	1	because	because	SCONJ
taxlaw-2801	665	2	of	of	ADP
taxlaw-2801	665	3	these	these	DET
taxlaw-2801	665	4	distributional	distributional	ADJ
taxlaw-2801	665	5	and	and	CCONJ
taxlaw-2801	665	6	efficiency	efficiency	NOUN
taxlaw-2801	665	7	concerns	concern	NOUN
taxlaw-2801	665	8	,	,	PUNCT
taxlaw-2801	665	9	a	a	DET
taxlaw-2801	665	10	pure	pure	ADJ
taxlaw-2801	665	11	lump	lump	NOUN
taxlaw-2801	665	12	-	-	PUNCT
taxlaw-2801	665	13	sum	sum	NOUN
taxlaw-2801	665	14	business	business	NOUN
taxlaw-2801	665	15	tax	tax	NOUN
taxlaw-2801	665	16	of	of	ADP
taxlaw-2801	665	17	any	any	DET
taxlaw-2801	665	18	substantial	substantial	ADJ
taxlaw-2801	665	19	size	size	NOUN
taxlaw-2801	665	20	is	be	AUX
taxlaw-2801	665	21	almost	almost	ADV
taxlaw-2801	665	22	certainly	certainly	ADV
taxlaw-2801	665	23	out	out	ADP
taxlaw-2801	665	24	of	of	ADP
taxlaw-2801	665	25	the	the	DET
taxlaw-2801	665	26	question	question	NOUN
taxlaw-2801	665	27	.	.	PUNCT
taxlaw-2801	666	1	a	a	DET
taxlaw-2801	666	2	lumpsum	lumpsum	NOUN
taxlaw-2801	666	3	business	business	NOUN
taxlaw-2801	666	4	tax	tax	NOUN
taxlaw-2801	666	5	large	large	ADJ
taxlaw-2801	666	6	enough	enough	ADV
taxlaw-2801	666	7	to	to	PART
taxlaw-2801	666	8	fully	fully	ADV
taxlaw-2801	666	9	replace	replace	VERB
taxlaw-2801	666	10	the	the	DET
taxlaw-2801	666	11	income	income	NOUN
taxlaw-2801	666	12	tax	tax	NOUN
taxlaw-2801	666	13	on	on	ADP
taxlaw-2801	666	14	smbs	smb	NOUN
taxlaw-2801	666	15	would	would	AUX
taxlaw-2801	666	16	be	be	AUX
taxlaw-2801	666	17	a	a	DET
taxlaw-2801	666	18	nonstarter	nonstarter	NOUN
taxlaw-2801	666	19	.	.	PUNCT
taxlaw-2801	667	1	nevertheless	nevertheless	ADV
taxlaw-2801	667	2	,	,	PUNCT
taxlaw-2801	667	3	a	a	DET
taxlaw-2801	667	4	small	small	ADJ
taxlaw-2801	667	5	,	,	PUNCT
taxlaw-2801	667	6	lump	lump	NOUN
taxlaw-2801	667	7	-	-	PUNCT
taxlaw-2801	667	8	sum	sum	NOUN
taxlaw-2801	667	9	smb	smb	NOUN
taxlaw-2801	667	10	tax	tax	NOUN
taxlaw-2801	667	11	,	,	PUNCT
taxlaw-2801	667	12	if	if	SCONJ
taxlaw-2801	667	13	it	it	PRON
taxlaw-2801	667	14	were	be	AUX
taxlaw-2801	667	15	accompanied	accompany	VERB
taxlaw-2801	667	16	by	by	ADP
taxlaw-2801	667	17	a	a	DET
taxlaw-2801	667	18	commensurate	commensurate	ADJ
taxlaw-2801	667	19	reduction	reduction	NOUN
taxlaw-2801	667	20	in	in	ADP
taxlaw-2801	667	21	federal	federal	ADJ
taxlaw-2801	667	22	income	income	NOUN
taxlaw-2801	667	23	tax	tax	NOUN
taxlaw-2801	667	24	rates	rate	NOUN
taxlaw-2801	667	25	on	on	ADP
taxlaw-2801	667	26	business	business	NOUN
taxlaw-2801	667	27	income	income	NOUN
taxlaw-2801	667	28	(	(	PUNCT
taxlaw-2801	667	29	or	or	CCONJ
taxlaw-2801	667	30	if	if	SCONJ
taxlaw-2801	667	31	it	it	PRON
taxlaw-2801	667	32	were	be	AUX
taxlaw-2801	667	33	made	make	VERB
taxlaw-2801	667	34	creditable	creditable	ADJ
taxlaw-2801	667	35	against	against	ADP
taxlaw-2801	667	36	an	an	DET
taxlaw-2801	667	37	outstanding	outstanding	ADJ
taxlaw-2801	667	38	income	income	NOUN
taxlaw-2801	667	39	tax	tax	NOUN
taxlaw-2801	667	40	liability	liability	NOUN
taxlaw-2801	667	41	)	)	PUNCT
taxlaw-2801	667	42	,	,	PUNCT
taxlaw-2801	667	43	is	be	AUX
taxlaw-2801	667	44	at	at	ADP
taxlaw-2801	667	45	least	least	ADJ
taxlaw-2801	667	46	a	a	DET
taxlaw-2801	667	47	plausible	plausible	ADJ
taxlaw-2801	667	48	policy	policy	NOUN
taxlaw-2801	667	49	response	response	NOUN
taxlaw-2801	667	50	to	to	ADP
taxlaw-2801	667	51	the	the	DET
taxlaw-2801	667	52	smb	smb	PROPN
taxlaw-2801	667	53	noncompliance	noncompliance	NOUN
taxlaw-2801	667	54	problem	problem	NOUN
taxlaw-2801	667	55	and	and	CCONJ
taxlaw-2801	667	56	could	could	AUX
taxlaw-2801	667	57	conceivably	conceivably	ADV
taxlaw-2801	667	58	be	be	AUX
taxlaw-2801	667	59	welfare	welfare	NOUN
taxlaw-2801	667	60	enhancing	enhancing	NOUN
taxlaw-2801	667	61	.	.	PUNCT
taxlaw-2801	668	1	that	that	PRON
taxlaw-2801	668	2	is	be	AUX
taxlaw-2801	668	3	,	,	PUNCT
taxlaw-2801	668	4	it	it	PRON
taxlaw-2801	668	5	could	could	AUX
taxlaw-2801	668	6	,	,	PUNCT
taxlaw-2801	668	7	by	by	ADP
taxlaw-2801	668	8	allowing	allow	VERB
taxlaw-2801	668	9	income	income	NOUN
taxlaw-2801	668	10	tax	tax	NOUN
taxlaw-2801	668	11	rates	rate	NOUN
taxlaw-2801	668	12	to	to	PART
taxlaw-2801	668	13	be	be	AUX
taxlaw-2801	668	14	lowered	lower	VERB
taxlaw-2801	668	15	,	,	PUNCT
taxlaw-2801	668	16	reduce	reduce	VERB
taxlaw-2801	668	17	the	the	DET
taxlaw-2801	668	18	labor	labor	NOUN
taxlaw-2801	668	19	/	/	SYM
taxlaw-2801	668	20	leisure	leisure	NOUN
taxlaw-2801	668	21	distortion	distortion	NOUN
taxlaw-2801	668	22	and	and	CCONJ
taxlaw-2801	668	23	thereby	thereby	ADV
taxlaw-2801	668	24	the	the	DET
taxlaw-2801	668	25	marginal	marginal	ADJ
taxlaw-2801	668	26	cost	cost	NOUN
taxlaw-2801	668	27	of	of	ADP
taxlaw-2801	668	28	funds	fund	NOUN
taxlaw-2801	668	29	.	.	PUNCT
taxlaw-2801	669	1	and	and	CCONJ
taxlaw-2801	669	2	those	those	DET
taxlaw-2801	669	3	efficiency	efficiency	NOUN
taxlaw-2801	669	4	gains	gain	NOUN
taxlaw-2801	669	5	might	might	AUX
taxlaw-2801	669	6	outweigh	outweigh	VERB
taxlaw-2801	669	7	the	the	DET
taxlaw-2801	669	8	distributive	distributive	ADJ
taxlaw-2801	669	9	costs	cost	NOUN
taxlaw-2801	669	10	mentioned	mention	VERB
taxlaw-2801	669	11	above	above	ADV
taxlaw-2801	669	12	.	.	PUNCT
taxlaw-2801	670	1	moreover	moreover	ADV
taxlaw-2801	670	2	,	,	PUNCT
taxlaw-2801	670	3	there	there	PRON
taxlaw-2801	670	4	could	could	AUX
taxlaw-2801	670	5	be	be	AUX
taxlaw-2801	670	6	some	some	DET
taxlaw-2801	670	7	ancillary	ancillary	ADJ
taxlaw-2801	670	8	administrative	administrative	ADJ
taxlaw-2801	670	9	benefits	benefit	NOUN
taxlaw-2801	670	10	to	to	ADP
taxlaw-2801	670	11	the	the	DET
taxlaw-2801	670	12	creation	creation	NOUN
taxlaw-2801	670	13	of	of	ADP
taxlaw-2801	670	14	a	a	DET
taxlaw-2801	670	15	new	new	ADJ
taxlaw-2801	670	16	comprehensive	comprehensive	ADJ
taxlaw-2801	670	17	federal	federal	PROPN
taxlaw-2801	670	18	smb	smb	PROPN
taxlaw-2801	670	19	licensing	licensing	NOUN
taxlaw-2801	670	20	fee	fee	NOUN
taxlaw-2801	670	21	.	.	PUNCT
taxlaw-2801	671	1	such	such	DET
taxlaw-2801	671	2	a	a	DET
taxlaw-2801	671	3	program	program	NOUN
taxlaw-2801	671	4	might	might	AUX
taxlaw-2801	671	5	make	make	VERB
taxlaw-2801	671	6	simpler	simple	ADJ
taxlaw-2801	671	7	the	the	DET
taxlaw-2801	671	8	task	task	NOUN
taxlaw-2801	671	9	of	of	ADP
taxlaw-2801	671	10	tracking	track	VERB
taxlaw-2801	671	11	small	small	ADJ
taxlaw-2801	671	12	businesses	business	NOUN
taxlaw-2801	671	13	that	that	PRON
taxlaw-2801	671	14	receive	receive	VERB
taxlaw-2801	671	15	payments	payment	NOUN
taxlaw-2801	671	16	mostly	mostly	ADV
taxlaw-2801	671	17	in	in	ADP
taxlaw-2801	671	18	cash	cash	NOUN
taxlaw-2801	671	19	and	and	CCONJ
taxlaw-2801	671	20	often	often	ADV
taxlaw-2801	671	21	stay	stay	VERB
taxlaw-2801	671	22	entirely	entirely	ADV
taxlaw-2801	671	23	off	off	ADP
taxlaw-2801	671	24	the	the	DET
taxlaw-2801	671	25	federal	federal	ADJ
taxlaw-2801	671	26	tax	tax	NOUN
taxlaw-2801	671	27	roles	role	NOUN
taxlaw-2801	671	28	,	,	PUNCT
taxlaw-2801	671	29	a	a	DET
taxlaw-2801	671	30	problem	problem	NOUN
taxlaw-2801	671	31	that	that	PRON
taxlaw-2801	671	32	will	will	AUX
taxlaw-2801	671	33	bedevil	bedevil	VERB
taxlaw-2801	671	34	even	even	ADV
taxlaw-2801	671	35	most	most	ADV
taxlaw-2801	671	36	presumptive	presumptive	ADJ
taxlaw-2801	671	37	tax	tax	NOUN
taxlaw-2801	671	38	regimes	regime	NOUN
taxlaw-2801	671	39	.	.	PUNCT
taxlaw-2801	672	1	however	however	ADV
taxlaw-2801	672	2	,	,	PUNCT
taxlaw-2801	672	3	if	if	SCONJ
taxlaw-2801	672	4	we	we	PRON
taxlaw-2801	672	5	can	can	AUX
taxlaw-2801	672	6	afford	afford	VERB
taxlaw-2801	672	7	the	the	DET
taxlaw-2801	672	8	cost	cost	NOUN
taxlaw-2801	672	9	of	of	ADP
taxlaw-2801	672	10	hiring	hire	VERB
taxlaw-2801	672	11	an	an	DET
taxlaw-2801	672	12	army	army	NOUN
taxlaw-2801	672	13	of	of	ADP
taxlaw-2801	672	14	irs	irs	PROPN
taxlaw-2801	672	15	agents	agent	NOUN
taxlaw-2801	672	16	to	to	ADP
taxlaw-2801	672	17	fan	fan	VERB
taxlaw-2801	672	18	out	out	ADP
taxlaw-2801	672	19	across	across	ADP
taxlaw-2801	672	20	the	the	DET
taxlaw-2801	672	21	countryside	countryside	NOUN
taxlaw-2801	672	22	to	to	PART
taxlaw-2801	672	23	check	check	VERB
taxlaw-2801	672	24	for	for	ADP
taxlaw-2801	672	25	valid	valid	ADJ
taxlaw-2801	672	26	federal	federal	ADJ
taxlaw-2801	672	27	smb	smb	PROPN
taxlaw-2801	672	28	business	business	NOUN
taxlaw-2801	672	29	licenses	license	NOUN
taxlaw-2801	672	30	,	,	PUNCT
taxlaw-2801	672	31	that	that	PRON
taxlaw-2801	672	32	would	would	AUX
taxlaw-2801	672	33	suggest	suggest	VERB
taxlaw-2801	672	34	a	a	DET
taxlaw-2801	672	35	more	more	ADV
taxlaw-2801	672	36	direct	direct	ADJ
taxlaw-2801	672	37	solution	solution	NOUN
taxlaw-2801	672	38	to	to	ADP
taxlaw-2801	672	39	the	the	DET
taxlaw-2801	672	40	smb	smb	NOUN
taxlaw-2801	672	41	tax	tax	NOUN
taxlaw-2801	672	42	gap	gap	NOUN
taxlaw-2801	672	43	than	than	SCONJ
taxlaw-2801	672	44	this	this	DET
taxlaw-2801	672	45	article	article	NOUN
taxlaw-2801	672	46	is	be	AUX
taxlaw-2801	672	47	proposing	propose	VERB
taxlaw-2801	672	48	–	–	PUNCT
taxlaw-2801	672	49	simply	simply	ADV
taxlaw-2801	672	50	91	91	NUM
taxlaw-2801	672	51	the	the	DET
taxlaw-2801	672	52	tax	tax	NOUN
taxlaw-2801	672	53	could	could	AUX
taxlaw-2801	672	54	be	be	AUX
taxlaw-2801	672	55	limited	limit	VERB
taxlaw-2801	672	56	only	only	ADV
taxlaw-2801	672	57	to	to	ADP
taxlaw-2801	672	58	smbs	smb	NOUN
taxlaw-2801	672	59	and	and	CCONJ
taxlaw-2801	672	60	not	not	PART
taxlaw-2801	672	61	applied	apply	VERB
taxlaw-2801	672	62	to	to	ADP
taxlaw-2801	672	63	larger	large	ADJ
taxlaw-2801	672	64	businesses	business	NOUN
taxlaw-2801	672	65	,	,	PUNCT
taxlaw-2801	672	66	but	but	CCONJ
taxlaw-2801	672	67	it	it	PRON
taxlaw-2801	672	68	is	be	AUX
taxlaw-2801	672	69	not	not	PART
taxlaw-2801	672	70	clear	clear	ADJ
taxlaw-2801	672	71	what	what	PRON
taxlaw-2801	672	72	the	the	DET
taxlaw-2801	672	73	advantage	advantage	NOUN
taxlaw-2801	672	74	of	of	ADP
taxlaw-2801	672	75	that	that	DET
taxlaw-2801	672	76	limitation	limitation	NOUN
taxlaw-2801	672	77	would	would	AUX
taxlaw-2801	672	78	be	be	AUX
taxlaw-2801	672	79	.	.	PUNCT
taxlaw-2801	673	1	larger	large	ADJ
taxlaw-2801	673	2	business	business	NOUN
taxlaw-2801	673	3	taxpayers	taxpayer	NOUN
taxlaw-2801	673	4	,	,	PUNCT
taxlaw-2801	673	5	of	of	ADP
taxlaw-2801	673	6	course	course	NOUN
taxlaw-2801	673	7	,	,	PUNCT
taxlaw-2801	673	8	would	would	AUX
taxlaw-2801	673	9	pay	pay	VERB
taxlaw-2801	673	10	both	both	PRON
taxlaw-2801	673	11	the	the	DET
taxlaw-2801	673	12	lump	lump	NOUN
taxlaw-2801	673	13	-	-	PUNCT
taxlaw-2801	673	14	sum	sum	NOUN
taxlaw-2801	673	15	tax	tax	NOUN
taxlaw-2801	673	16	and	and	CCONJ
taxlaw-2801	673	17	their	their	PRON
taxlaw-2801	673	18	regular	regular	ADJ
taxlaw-2801	673	19	income	income	NOUN
taxlaw-2801	673	20	tax	tax	NOUN
taxlaw-2801	673	21	,	,	PUNCT
taxlaw-2801	673	22	which	which	PRON
taxlaw-2801	673	23	could	could	AUX
taxlaw-2801	673	24	be	be	AUX
taxlaw-2801	673	25	somewhat	somewhat	ADV
taxlaw-2801	673	26	lower	low	ADJ
taxlaw-2801	673	27	because	because	SCONJ
taxlaw-2801	673	28	of	of	ADP
taxlaw-2801	673	29	the	the	DET
taxlaw-2801	673	30	existence	existence	NOUN
taxlaw-2801	673	31	of	of	ADP
taxlaw-2801	673	32	the	the	DET
taxlaw-2801	673	33	lump	lump	NOUN
taxlaw-2801	673	34	-	-	PUNCT
taxlaw-2801	673	35	sum	sum	NOUN
taxlaw-2801	673	36	tax	tax	NOUN
taxlaw-2801	673	37	.	.	PUNCT
taxlaw-2801	674	1	2011	2011	NUM
taxlaw-2801	674	2	]	]	PUNCT
taxlaw-2801	675	1	narrowing	narrow	VERB
taxlaw-2801	675	2	the	the	DET
taxlaw-2801	675	3	tax	tax	NOUN
taxlaw-2801	675	4	gap	gap	NOUN
taxlaw-2801	675	5	through	through	ADP
taxlaw-2801	675	6	presumptive	presumptive	ADJ
taxlaw-2801	675	7	taxation	taxation	NOUN
taxlaw-2801	675	8	127	127	NUM
taxlaw-2801	675	9	increasing	increase	VERB
taxlaw-2801	675	10	the	the	DET
taxlaw-2801	675	11	audit	audit	NOUN
taxlaw-2801	675	12	budget	budget	NOUN
taxlaw-2801	675	13	.	.	PUNCT
taxlaw-2801	676	1	in	in	ADP
taxlaw-2801	676	2	any	any	DET
taxlaw-2801	676	3	event	event	NOUN
taxlaw-2801	676	4	,	,	PUNCT
taxlaw-2801	676	5	as	as	SCONJ
taxlaw-2801	676	6	mentioned	mention	VERB
taxlaw-2801	676	7	,	,	PUNCT
taxlaw-2801	676	8	such	such	DET
taxlaw-2801	676	9	a	a	DET
taxlaw-2801	676	10	fee	fee	NOUN
taxlaw-2801	676	11	would	would	AUX
taxlaw-2801	676	12	not	not	PART
taxlaw-2801	676	13	be	be	AUX
taxlaw-2801	676	14	a	a	DET
taxlaw-2801	676	15	significant	significant	ADJ
taxlaw-2801	676	16	response	response	NOUN
taxlaw-2801	676	17	to	to	ADP
taxlaw-2801	676	18	the	the	DET
taxlaw-2801	676	19	current	current	ADJ
taxlaw-2801	676	20	large	large	ADJ
taxlaw-2801	676	21	and	and	CCONJ
taxlaw-2801	676	22	persistent	persistent	ADJ
taxlaw-2801	676	23	smb	smb	PROPN
taxlaw-2801	676	24	income	income	NOUN
taxlaw-2801	676	25	tax	tax	NOUN
taxlaw-2801	676	26	gap	gap	NOUN
taxlaw-2801	676	27	.	.	PUNCT
taxlaw-2801	677	1	although	although	SCONJ
taxlaw-2801	677	2	such	such	ADJ
taxlaw-2801	677	3	taxes	taxis	NOUN
taxlaw-2801	677	4	have	have	AUX
taxlaw-2801	677	5	been	be	AUX
taxlaw-2801	677	6	used	use	VERB
taxlaw-2801	677	7	in	in	ADP
taxlaw-2801	677	8	some	some	DET
taxlaw-2801	677	9	developing	develop	VERB
taxlaw-2801	677	10	countries	country	NOUN
taxlaw-2801	677	11	where	where	SCONJ
taxlaw-2801	677	12	the	the	DET
taxlaw-2801	677	13	problem	problem	NOUN
taxlaw-2801	677	14	of	of	ADP
taxlaw-2801	677	15	noncompliance	noncompliance	NOUN
taxlaw-2801	677	16	is	be	AUX
taxlaw-2801	677	17	considerably	considerably	ADV
taxlaw-2801	677	18	greater	great	ADJ
taxlaw-2801	677	19	even	even	ADV
taxlaw-2801	677	20	than	than	ADP
taxlaw-2801	677	21	in	in	ADP
taxlaw-2801	677	22	the	the	DET
taxlaw-2801	677	23	united	united	PROPN
taxlaw-2801	677	24	states	states	PROPN
taxlaw-2801	677	25	,	,	PUNCT
taxlaw-2801	677	26	the	the	DET
taxlaw-2801	677	27	amounts	amount	NOUN
taxlaw-2801	677	28	have	have	AUX
taxlaw-2801	677	29	(	(	PUNCT
taxlaw-2801	677	30	unsurprisingly	unsurprisingly	ADV
taxlaw-2801	677	31	)	)	PUNCT
taxlaw-2801	677	32	been	be	AUX
taxlaw-2801	677	33	quite	quite	ADV
taxlaw-2801	677	34	small.92	small.92	ADJ
taxlaw-2801	677	35	2	2	NUM
taxlaw-2801	677	36	.	.	PUNCT
taxlaw-2801	678	1	pure	pure	ADJ
taxlaw-2801	678	2	gross	gross	ADJ
taxlaw-2801	678	3	receipts	receipt	NOUN
taxlaw-2801	678	4	(	(	PUNCT
taxlaw-2801	678	5	or	or	CCONJ
taxlaw-2801	678	6	“	"	PUNCT
taxlaw-2801	678	7	turnover	turnover	NOUN
taxlaw-2801	678	8	”	"	PUNCT
taxlaw-2801	678	9	)	)	PUNCT
taxlaw-2801	678	10	tax	tax	NOUN
taxlaw-2801	678	11	another	another	DET
taxlaw-2801	678	12	possible	possible	ADJ
taxlaw-2801	678	13	presumptive	presumptive	ADJ
taxlaw-2801	678	14	tax	tax	NOUN
taxlaw-2801	678	15	,	,	PUNCT
taxlaw-2801	678	16	which	which	PRON
taxlaw-2801	678	17	has	have	VERB
taxlaw-2801	678	18	the	the	DET
taxlaw-2801	678	19	potential	potential	NOUN
taxlaw-2801	678	20	to	to	PART
taxlaw-2801	678	21	reduce	reduce	VERB
taxlaw-2801	678	22	administrative	administrative	ADJ
taxlaw-2801	678	23	costs	cost	NOUN
taxlaw-2801	678	24	dramatically	dramatically	ADV
taxlaw-2801	678	25	,	,	PUNCT
taxlaw-2801	678	26	would	would	AUX
taxlaw-2801	678	27	be	be	AUX
taxlaw-2801	678	28	a	a	DET
taxlaw-2801	678	29	tax	tax	NOUN
taxlaw-2801	678	30	on	on	ADP
taxlaw-2801	678	31	smbs	smb	NOUN
taxlaw-2801	678	32	’	'	PUNCT
taxlaw-2801	678	33	gross	gross	ADJ
taxlaw-2801	678	34	receipts.93	receipts.93	NOUN
taxlaw-2801	678	35	there	there	PRON
taxlaw-2801	678	36	are	be	VERB
taxlaw-2801	678	37	,	,	PUNCT
taxlaw-2801	678	38	of	of	ADP
taxlaw-2801	678	39	course	course	NOUN
taxlaw-2801	678	40	,	,	PUNCT
taxlaw-2801	678	41	well	well	ADV
taxlaw-2801	678	42	known	know	VERB
taxlaw-2801	678	43	distributional	distributional	ADJ
taxlaw-2801	678	44	and	and	CCONJ
taxlaw-2801	678	45	efficiency	efficiency	NOUN
taxlaw-2801	678	46	problems	problem	NOUN
taxlaw-2801	678	47	with	with	ADP
taxlaw-2801	678	48	a	a	DET
taxlaw-2801	678	49	gross	gross	ADJ
taxlaw-2801	678	50	receipts	receipt	NOUN
taxlaw-2801	678	51	tax	tax	NOUN
taxlaw-2801	678	52	,	,	PUNCT
taxlaw-2801	678	53	problems	problem	NOUN
taxlaw-2801	678	54	that	that	PRON
taxlaw-2801	678	55	would	would	AUX
taxlaw-2801	678	56	ultimately	ultimately	ADV
taxlaw-2801	678	57	disqualify	disqualify	VERB
taxlaw-2801	678	58	such	such	DET
taxlaw-2801	678	59	a	a	DET
taxlaw-2801	678	60	tax	tax	NOUN
taxlaw-2801	678	61	(	(	PUNCT
taxlaw-2801	678	62	in	in	ADP
taxlaw-2801	678	63	its	its	PRON
taxlaw-2801	678	64	purest	pure	ADJ
taxlaw-2801	678	65	form	form	NOUN
taxlaw-2801	678	66	)	)	PUNCT
taxlaw-2801	678	67	as	as	ADP
taxlaw-2801	678	68	a	a	DET
taxlaw-2801	678	69	serious	serious	ADJ
taxlaw-2801	678	70	solution	solution	NOUN
taxlaw-2801	678	71	to	to	ADP
taxlaw-2801	678	72	the	the	DET
taxlaw-2801	678	73	smb	smb	PROPN
taxlaw-2801	678	74	income	income	NOUN
taxlaw-2801	678	75	tax	tax	NOUN
taxlaw-2801	678	76	gap	gap	NOUN
taxlaw-2801	678	77	in	in	ADP
taxlaw-2801	678	78	the	the	DET
taxlaw-2801	678	79	united	united	PROPN
taxlaw-2801	678	80	states	states	PROPN
taxlaw-2801	678	81	.	.	PUNCT
taxlaw-2801	679	1	the	the	DET
taxlaw-2801	679	2	flaws	flaw	NOUN
taxlaw-2801	679	3	are	be	AUX
taxlaw-2801	679	4	easy	easy	ADJ
taxlaw-2801	679	5	to	to	PART
taxlaw-2801	679	6	spot	spot	VERB
taxlaw-2801	679	7	.	.	PUNCT
taxlaw-2801	680	1	on	on	ADP
taxlaw-2801	680	2	the	the	DET
taxlaw-2801	680	3	distributional	distributional	ADJ
taxlaw-2801	680	4	side	side	NOUN
taxlaw-2801	680	5	,	,	PUNCT
taxlaw-2801	680	6	a	a	DET
taxlaw-2801	680	7	business	business	NOUN
taxlaw-2801	680	8	taxpayer	taxpayer	NOUN
taxlaw-2801	680	9	’s	’s	PART
taxlaw-2801	680	10	gross	gross	ADJ
taxlaw-2801	680	11	revenues	revenue	NOUN
taxlaw-2801	680	12	can	can	AUX
taxlaw-2801	680	13	not	not	PART
taxlaw-2801	680	14	be	be	AUX
taxlaw-2801	680	15	expected	expect	VERB
taxlaw-2801	680	16	even	even	ADV
taxlaw-2801	680	17	remotely	remotely	ADV
taxlaw-2801	680	18	to	to	PART
taxlaw-2801	680	19	approximate	approximate	VERB
taxlaw-2801	680	20	that	that	DET
taxlaw-2801	680	21	taxpayer	taxpayer	NOUN
taxlaw-2801	680	22	’s	’s	PART
taxlaw-2801	680	23	ability	ability	NOUN
taxlaw-2801	680	24	to	to	PART
taxlaw-2801	680	25	pay	pay	VERB
taxlaw-2801	680	26	,	,	PUNCT
taxlaw-2801	680	27	except	except	SCONJ
taxlaw-2801	680	28	by	by	ADP
taxlaw-2801	680	29	sheer	sheer	ADJ
taxlaw-2801	680	30	accident	accident	NOUN
taxlaw-2801	680	31	.	.	PUNCT
taxlaw-2801	681	1	thus	thus	ADV
taxlaw-2801	681	2	,	,	PUNCT
taxlaw-2801	681	3	if	if	SCONJ
taxlaw-2801	681	4	individual	individual	ADJ
taxlaw-2801	681	5	a	a	DET
taxlaw-2801	681	6	’s	’s	ADJ
taxlaw-2801	681	7	small	small	ADJ
taxlaw-2801	681	8	business	business	NOUN
taxlaw-2801	681	9	brings	bring	VERB
taxlaw-2801	681	10	in	in	ADP
taxlaw-2801	681	11	revenue	revenue	NOUN
taxlaw-2801	681	12	of	of	ADP
taxlaw-2801	681	13	$	$	SYM
taxlaw-2801	681	14	100,000	100,000	NUM
taxlaw-2801	681	15	but	but	CCONJ
taxlaw-2801	681	16	also	also	ADV
taxlaw-2801	681	17	produces	produce	VERB
taxlaw-2801	681	18	business	business	NOUN
taxlaw-2801	681	19	-	-	PUNCT
taxlaw-2801	681	20	related	relate	VERB
taxlaw-2801	681	21	expenses	expense	NOUN
taxlaw-2801	681	22	of	of	ADP
taxlaw-2801	681	23	$	$	SYM
taxlaw-2801	681	24	100,000	100,000	NUM
taxlaw-2801	681	25	,	,	PUNCT
taxlaw-2801	681	26	individual	individual	NOUN
taxlaw-2801	681	27	a	a	PRON
taxlaw-2801	681	28	is	be	AUX
taxlaw-2801	681	29	,	,	PUNCT
taxlaw-2801	681	30	from	from	ADP
taxlaw-2801	681	31	the	the	DET
taxlaw-2801	681	32	ability	ability	NOUN
taxlaw-2801	681	33	-	-	PUNCT
taxlaw-2801	681	34	to	to	ADP
taxlaw-2801	681	35	-	-	PUNCT
taxlaw-2801	681	36	pay	pay	NOUN
taxlaw-2801	681	37	perspective	perspective	NOUN
taxlaw-2801	681	38	,	,	PUNCT
taxlaw-2801	681	39	no	no	ADV
taxlaw-2801	681	40	better	well	ADJ
taxlaw-2801	681	41	off	off	ADV
taxlaw-2801	681	42	than	than	ADP
taxlaw-2801	681	43	individual	individual	ADJ
taxlaw-2801	681	44	b	b	PROPN
taxlaw-2801	681	45	who	who	PRON
taxlaw-2801	681	46	spends	spend	VERB
taxlaw-2801	681	47	the	the	DET
taxlaw-2801	681	48	year	year	NOUN
taxlaw-2801	681	49	lounging	lounge	VERB
taxlaw-2801	681	50	on	on	ADP
taxlaw-2801	681	51	the	the	DET
taxlaw-2801	681	52	beach	beach	NOUN
taxlaw-2801	681	53	and	and	CCONJ
taxlaw-2801	681	54	earns	earn	VERB
taxlaw-2801	681	55	no	no	DET
taxlaw-2801	681	56	income	income	NOUN
taxlaw-2801	681	57	.	.	PUNCT
taxlaw-2801	682	1	imagine	imagine	VERB
taxlaw-2801	682	2	replacing	replace	VERB
taxlaw-2801	682	3	the	the	DET
taxlaw-2801	682	4	existing	exist	VERB
taxlaw-2801	682	5	income	income	NOUN
taxlaw-2801	682	6	tax	tax	NOUN
taxlaw-2801	682	7	on	on	ADP
taxlaw-2801	682	8	those	those	DET
taxlaw-2801	682	9	businesses	business	NOUN
taxlaw-2801	682	10	that	that	PRON
taxlaw-2801	682	11	qualify	qualify	VERB
taxlaw-2801	682	12	as	as	ADP
taxlaw-2801	682	13	smbs	smb	NOUN
taxlaw-2801	682	14	with	with	ADP
taxlaw-2801	682	15	a	a	DET
taxlaw-2801	682	16	tax	tax	NOUN
taxlaw-2801	682	17	on	on	ADP
taxlaw-2801	682	18	all	all	DET
taxlaw-2801	682	19	revenue	revenue	NOUN
taxlaw-2801	682	20	received	receive	VERB
taxlaw-2801	682	21	by	by	ADP
taxlaw-2801	682	22	those	those	DET
taxlaw-2801	682	23	businesses	business	NOUN
taxlaw-2801	682	24	during	during	ADP
taxlaw-2801	682	25	the	the	DET
taxlaw-2801	682	26	relevant	relevant	ADJ
taxlaw-2801	682	27	period	period	NOUN
taxlaw-2801	682	28	with	with	ADP
taxlaw-2801	682	29	no	no	DET
taxlaw-2801	682	30	deductions	deduction	NOUN
taxlaw-2801	682	31	for	for	ADP
taxlaw-2801	682	32	business	business	NOUN
taxlaw-2801	682	33	expenses	expense	NOUN
taxlaw-2801	682	34	.	.	PUNCT
taxlaw-2801	683	1	recall	recall	VERB
taxlaw-2801	683	2	that	that	SCONJ
taxlaw-2801	683	3	a	a	DET
taxlaw-2801	683	4	large	large	ADJ
taxlaw-2801	683	5	part	part	NOUN
taxlaw-2801	683	6	of	of	ADP
taxlaw-2801	683	7	the	the	DET
taxlaw-2801	683	8	smb	smb	PROPN
taxlaw-2801	683	9	income	income	NOUN
taxlaw-2801	683	10	tax	tax	NOUN
taxlaw-2801	683	11	gap	gap	NOUN
taxlaw-2801	683	12	is	be	AUX
taxlaw-2801	683	13	attributable	attributable	ADJ
taxlaw-2801	683	14	to	to	ADP
taxlaw-2801	683	15	overstated	overstate	VERB
taxlaw-2801	683	16	deductions	deduction	NOUN
taxlaw-2801	683	17	.	.	PUNCT
taxlaw-2801	684	1	therefore	therefore	ADV
taxlaw-2801	684	2	,	,	PUNCT
taxlaw-2801	684	3	the	the	DET
taxlaw-2801	684	4	main	main	ADJ
taxlaw-2801	684	5	advantage	advantage	NOUN
taxlaw-2801	684	6	of	of	ADP
taxlaw-2801	684	7	a	a	DET
taxlaw-2801	684	8	gross	gross	ADJ
taxlaw-2801	684	9	receipts	receipt	NOUN
taxlaw-2801	684	10	or	or	CCONJ
taxlaw-2801	684	11	turnover	turnover	NOUN
taxlaw-2801	684	12	tax	tax	NOUN
taxlaw-2801	684	13	would	would	AUX
taxlaw-2801	684	14	be	be	AUX
taxlaw-2801	684	15	to	to	PART
taxlaw-2801	684	16	eliminate	eliminate	VERB
taxlaw-2801	684	17	the	the	DET
taxlaw-2801	684	18	need	need	NOUN
taxlaw-2801	684	19	for	for	ADP
taxlaw-2801	684	20	the	the	DET
taxlaw-2801	684	21	taxing	tax	VERB
taxlaw-2801	684	22	authority	authority	NOUN
taxlaw-2801	684	23	to	to	PART
taxlaw-2801	684	24	monitor	monitor	VERB
taxlaw-2801	684	25	and	and	CCONJ
taxlaw-2801	684	26	verify	verify	VERB
taxlaw-2801	684	27	smb	smb	PROPN
taxlaw-2801	684	28	taxpayers	taxpayer	NOUN
taxlaw-2801	684	29	’	’	PART
taxlaw-2801	684	30	deductions	deduction	NOUN
taxlaw-2801	684	31	as	as	ADV
taxlaw-2801	684	32	well	well	ADV
taxlaw-2801	684	33	as	as	ADP
taxlaw-2801	684	34	to	to	PART
taxlaw-2801	684	35	eliminate	eliminate	VERB
taxlaw-2801	684	36	the	the	DET
taxlaw-2801	684	37	taxpayers	taxpayer	NOUN
taxlaw-2801	684	38	’	'	PUNCT
taxlaw-2801	684	39	need	need	VERB
taxlaw-2801	684	40	to	to	PART
taxlaw-2801	684	41	keep	keep	VERB
taxlaw-2801	684	42	track	track	NOUN
taxlaw-2801	684	43	of	of	ADP
taxlaw-2801	684	44	their	their	PRON
taxlaw-2801	684	45	expenses	expense	NOUN
taxlaw-2801	684	46	for	for	ADP
taxlaw-2801	684	47	tax	tax	NOUN
taxlaw-2801	684	48	purposes	purpose	NOUN
taxlaw-2801	684	49	.	.	PUNCT
taxlaw-2801	685	1	if	if	SCONJ
taxlaw-2801	685	2	such	such	DET
taxlaw-2801	685	3	a	a	DET
taxlaw-2801	685	4	tax	tax	NOUN
taxlaw-2801	685	5	were	be	AUX
taxlaw-2801	685	6	adopted	adopt	VERB
taxlaw-2801	685	7	,	,	PUNCT
taxlaw-2801	685	8	it	it	PRON
taxlaw-2801	685	9	could	could	AUX
taxlaw-2801	685	10	be	be	AUX
taxlaw-2801	685	11	administered	administer	VERB
taxlaw-2801	685	12	through	through	ADP
taxlaw-2801	685	13	a	a	DET
taxlaw-2801	685	14	new	new	ADJ
taxlaw-2801	685	15	compulsory	compulsory	ADJ
taxlaw-2801	685	16	withholding	withholding	NOUN
taxlaw-2801	685	17	regime	regime	NOUN
taxlaw-2801	685	18	for	for	ADP
taxlaw-2801	685	19	payments	payment	NOUN
taxlaw-2801	685	20	to	to	ADP
taxlaw-2801	685	21	smbs	smb	NOUN
taxlaw-2801	685	22	,	,	PUNCT
taxlaw-2801	685	23	thus	thus	ADV
taxlaw-2801	685	24	minimizing	minimize	VERB
taxlaw-2801	685	25	the	the	DET
taxlaw-2801	685	26	problem	problem	NOUN
taxlaw-2801	685	27	of	of	ADP
taxlaw-2801	685	28	understated	understated	ADJ
taxlaw-2801	685	29	gross	gross	ADJ
taxlaw-2801	685	30	receipts	receipt	NOUN
taxlaw-2801	685	31	.	.	PUNCT
taxlaw-2801	686	1	94	94	NUM
taxlaw-2801	686	2	92	92	NUM
taxlaw-2801	686	3	pakistan	pakistan	PROPN
taxlaw-2801	686	4	enacted	enact	VERB
taxlaw-2801	686	5	something	something	PRON
taxlaw-2801	686	6	like	like	ADP
taxlaw-2801	686	7	this	this	PRON
taxlaw-2801	686	8	in	in	ADP
taxlaw-2801	686	9	1991	1991	NUM
taxlaw-2801	686	10	.	.	PUNCT
taxlaw-2801	687	1	the	the	DET
taxlaw-2801	687	2	pakistani	pakistani	PROPN
taxlaw-2801	687	3	version	version	PROPN
taxlaw-2801	687	4	was	be	AUX
taxlaw-2801	687	5	a	a	DET
taxlaw-2801	687	6	fixed	fixed	ADJ
taxlaw-2801	687	7	tax	tax	NOUN
taxlaw-2801	687	8	on	on	ADP
taxlaw-2801	687	9	small	small	ADJ
taxlaw-2801	687	10	businesses	business	NOUN
taxlaw-2801	687	11	,	,	PUNCT
taxlaw-2801	687	12	including	include	VERB
taxlaw-2801	687	13	small	small	ADJ
taxlaw-2801	687	14	shopkeepers	shopkeeper	NOUN
taxlaw-2801	687	15	,	,	PUNCT
taxlaw-2801	687	16	traders	trader	NOUN
taxlaw-2801	687	17	,	,	PUNCT
taxlaw-2801	687	18	and	and	CCONJ
taxlaw-2801	687	19	various	various	ADJ
taxlaw-2801	687	20	other	other	ADJ
taxlaw-2801	687	21	professionals	professional	NOUN
taxlaw-2801	687	22	.	.	PUNCT
taxlaw-2801	688	1	the	the	DET
taxlaw-2801	688	2	tax	tax	NOUN
taxlaw-2801	688	3	provided	provide	VERB
taxlaw-2801	688	4	for	for	ADP
taxlaw-2801	688	5	a	a	DET
taxlaw-2801	688	6	fixed	fix	VERB
taxlaw-2801	688	7	charge	charge	NOUN
taxlaw-2801	688	8	for	for	ADP
taxlaw-2801	688	9	all	all	DET
taxlaw-2801	688	10	businesses	business	NOUN
taxlaw-2801	688	11	,	,	PUNCT
taxlaw-2801	688	12	with	with	ADP
taxlaw-2801	688	13	the	the	DET
taxlaw-2801	688	14	only	only	ADJ
taxlaw-2801	688	15	differentiation	differentiation	NOUN
taxlaw-2801	688	16	being	be	AUX
taxlaw-2801	688	17	between	between	ADP
taxlaw-2801	688	18	businesses	business	NOUN
taxlaw-2801	688	19	in	in	ADP
taxlaw-2801	688	20	rural	rural	ADJ
taxlaw-2801	688	21	and	and	CCONJ
taxlaw-2801	688	22	urban	urban	ADJ
taxlaw-2801	688	23	areas	area	NOUN
taxlaw-2801	688	24	.	.	PUNCT
taxlaw-2801	689	1	the	the	DET
taxlaw-2801	689	2	point	point	NOUN
taxlaw-2801	689	3	of	of	ADP
taxlaw-2801	689	4	the	the	DET
taxlaw-2801	689	5	tax	tax	NOUN
taxlaw-2801	689	6	was	be	AUX
taxlaw-2801	689	7	explicitly	explicitly	ADV
taxlaw-2801	689	8	to	to	PART
taxlaw-2801	689	9	respond	respond	VERB
taxlaw-2801	689	10	to	to	ADP
taxlaw-2801	689	11	the	the	DET
taxlaw-2801	689	12	government	government	NOUN
taxlaw-2801	689	13	’s	’s	PART
taxlaw-2801	689	14	inability	inability	NOUN
taxlaw-2801	689	15	,	,	PUNCT
taxlaw-2801	689	16	at	at	ADP
taxlaw-2801	689	17	reasonable	reasonable	ADJ
taxlaw-2801	689	18	expense	expense	NOUN
taxlaw-2801	689	19	,	,	PUNCT
taxlaw-2801	689	20	to	to	PART
taxlaw-2801	689	21	reach	reach	VERB
taxlaw-2801	689	22	these	these	DET
taxlaw-2801	689	23	small	small	ADJ
taxlaw-2801	689	24	-	-	PUNCT
taxlaw-2801	689	25	business	business	NOUN
taxlaw-2801	689	26	taxpayers	taxpayer	NOUN
taxlaw-2801	689	27	through	through	ADP
taxlaw-2801	689	28	the	the	DET
taxlaw-2801	689	29	normal	normal	ADJ
taxlaw-2801	689	30	modes	mode	NOUN
taxlaw-2801	689	31	of	of	ADP
taxlaw-2801	689	32	taxation	taxation	NOUN
taxlaw-2801	689	33	.	.	PUNCT
taxlaw-2801	690	1	but	but	CCONJ
taxlaw-2801	690	2	the	the	DET
taxlaw-2801	690	3	amount	amount	NOUN
taxlaw-2801	690	4	of	of	ADP
taxlaw-2801	690	5	the	the	DET
taxlaw-2801	690	6	tax	tax	NOUN
taxlaw-2801	690	7	was	be	AUX
taxlaw-2801	690	8	small	small	ADJ
taxlaw-2801	690	9	.	.	PUNCT
taxlaw-2801	691	1	ahmad	ahmad	PROPN
taxlaw-2801	691	2	kahn	kahn	PROPN
taxlaw-2801	691	3	,	,	PUNCT
taxlaw-2801	691	4	presumptive	presumptive	ADJ
taxlaw-2801	691	5	tax	tax	NOUN
taxlaw-2801	691	6	as	as	ADP
taxlaw-2801	691	7	alternate	alternate	ADJ
taxlaw-2801	691	8	income	income	NOUN
taxlaw-2801	691	9	tax	tax	NOUN
taxlaw-2801	691	10	base	base	NOUN
taxlaw-2801	691	11	:	:	PUNCT
taxlaw-2801	691	12	a	a	DET
taxlaw-2801	691	13	case	case	NOUN
taxlaw-2801	691	14	study	study	NOUN
taxlaw-2801	691	15	of	of	ADP
taxlaw-2801	691	16	pakistan	pakistan	PROPN
taxlaw-2801	691	17	,	,	PUNCT
taxlaw-2801	691	18	32	32	NUM
taxlaw-2801	691	19	pak	pak	PROPN
taxlaw-2801	691	20	.	.	PUNCT
taxlaw-2801	692	1	dev	dev	PROPN
taxlaw-2801	692	2	.	.	PUNCT
taxlaw-2801	693	1	rev	rev	PROPN
taxlaw-2801	693	2	.	.	PROPN
taxlaw-2801	693	3	991	991	NUM
taxlaw-2801	693	4	,	,	PUNCT
taxlaw-2801	693	5	997	997	NUM
taxlaw-2801	693	6	,	,	PUNCT
taxlaw-2801	693	7	1000	1000	NUM
taxlaw-2801	693	8	(	(	PUNCT
taxlaw-2801	693	9	1993	1993	NUM
taxlaw-2801	693	10	)	)	PUNCT
taxlaw-2801	693	11	;	;	PUNCT
taxlaw-2801	693	12	see	see	VERB
taxlaw-2801	693	13	also	also	ADV
taxlaw-2801	693	14	thuronyi	thuronyi	PROPN
taxlaw-2801	693	15	,	,	PUNCT
taxlaw-2801	693	16	supra	supra	PROPN
taxlaw-2801	693	17	note	note	NOUN
taxlaw-2801	693	18	73	73	NUM
taxlaw-2801	693	19	.	.	PUNCT
taxlaw-2801	694	1	thus	thus	ADV
taxlaw-2801	694	2	,	,	PUNCT
taxlaw-2801	694	3	a	a	DET
taxlaw-2801	694	4	regime	regime	NOUN
taxlaw-2801	694	5	that	that	PRON
taxlaw-2801	694	6	forced	force	VERB
taxlaw-2801	694	7	a	a	PRON
taxlaw-2801	694	8	to	to	PART
taxlaw-2801	694	9	pay	pay	VERB
taxlaw-2801	694	10	a	a	DET
taxlaw-2801	694	11	hefty	hefty	ADJ
taxlaw-2801	694	12	tax	tax	NOUN
taxlaw-2801	694	13	while	while	SCONJ
taxlaw-2801	694	14	allowing	allow	VERB
taxlaw-2801	694	15	b	b	NOUN
taxlaw-2801	694	16	to	to	PART
taxlaw-2801	694	17	pay	pay	VERB
taxlaw-2801	694	18	nothing	nothing	PRON
taxlaw-2801	694	19	would	would	AUX
taxlaw-2801	694	20	be	be	AUX
taxlaw-2801	694	21	wildly	wildly	ADV
taxlaw-2801	694	22	unfair	unfair	ADJ
taxlaw-2801	694	23	.	.	PUNCT
taxlaw-2801	695	1	or	or	CCONJ
taxlaw-2801	695	2	consider	consider	VERB
taxlaw-2801	695	3	individual	individual	ADJ
taxlaw-2801	695	4	c	c	NOUN
taxlaw-2801	695	5	,	,	PUNCT
taxlaw-2801	695	6	who	who	PRON
taxlaw-2801	695	7	has	have	VERB
taxlaw-2801	695	8	the	the	DET
taxlaw-2801	695	9	same	same	ADJ
taxlaw-2801	695	10	gross	gross	ADJ
taxlaw-2801	695	11	revenue	revenue	NOUN
taxlaw-2801	695	12	as	as	ADP
taxlaw-2801	695	13	a	a	PRON
taxlaw-2801	695	14	for	for	ADP
taxlaw-2801	695	15	the	the	DET
taxlaw-2801	695	16	year	year	NOUN
taxlaw-2801	695	17	(	(	PUNCT
taxlaw-2801	695	18	$	$	SYM
taxlaw-2801	695	19	100,000	100,000	NUM
taxlaw-2801	695	20	)	)	PUNCT
taxlaw-2801	695	21	but	but	CCONJ
taxlaw-2801	695	22	who	who	PRON
taxlaw-2801	695	23	has	have	VERB
taxlaw-2801	695	24	essentially	essentially	ADV
taxlaw-2801	695	25	no	no	DET
taxlaw-2801	695	26	business	business	NOUN
taxlaw-2801	695	27	expenses	expense	NOUN
taxlaw-2801	695	28	.	.	PUNCT
taxlaw-2801	696	1	few	few	ADJ
taxlaw-2801	696	2	would	would	AUX
taxlaw-2801	696	3	disagree	disagree	VERB
taxlaw-2801	696	4	that	that	SCONJ
taxlaw-2801	696	5	it	it	PRON
taxlaw-2801	696	6	would	would	AUX
taxlaw-2801	696	7	be	be	AUX
taxlaw-2801	696	8	unfair	unfair	ADJ
taxlaw-2801	696	9	,	,	PUNCT
taxlaw-2801	696	10	or	or	CCONJ
taxlaw-2801	696	11	distributively	distributively	ADV
taxlaw-2801	696	12	unjust	unjust	ADJ
taxlaw-2801	696	13	,	,	PUNCT
taxlaw-2801	696	14	to	to	PART
taxlaw-2801	696	15	impose	impose	VERB
taxlaw-2801	696	16	on	on	ADP
taxlaw-2801	696	17	a	a	PRON
taxlaw-2801	696	18	,	,	PUNCT
taxlaw-2801	696	19	who	who	PRON
taxlaw-2801	696	20	has	have	VERB
taxlaw-2801	696	21	no	no	DET
taxlaw-2801	696	22	net	net	ADJ
taxlaw-2801	696	23	income	income	NOUN
taxlaw-2801	696	24	,	,	PUNCT
taxlaw-2801	696	25	the	the	DET
taxlaw-2801	696	26	same	same	ADJ
taxlaw-2801	696	27	tax	tax	NOUN
taxlaw-2801	696	28	that	that	PRON
taxlaw-2801	696	29	we	we	PRON
taxlaw-2801	696	30	impose	impose	VERB
taxlaw-2801	696	31	on	on	ADP
taxlaw-2801	696	32	c	c	PROPN
taxlaw-2801	696	33	,	,	PUNCT
taxlaw-2801	696	34	who	who	PRON
taxlaw-2801	696	35	has	have	VERB
taxlaw-2801	696	36	a	a	DET
taxlaw-2801	696	37	net	net	ADJ
taxlaw-2801	696	38	income	income	NOUN
taxlaw-2801	696	39	of	of	ADP
taxlaw-2801	696	40	$	$	SYM
taxlaw-2801	696	41	100,000	100,000	NUM
taxlaw-2801	696	42	.	.	PUNCT
taxlaw-2801	697	1	but	but	CCONJ
taxlaw-2801	697	2	that	that	PRON
taxlaw-2801	697	3	is	be	AUX
taxlaw-2801	697	4	exactly	exactly	ADV
taxlaw-2801	697	5	what	what	PRON
taxlaw-2801	697	6	a	a	DET
taxlaw-2801	697	7	pure	pure	ADJ
taxlaw-2801	697	8	gross	gross	ADJ
taxlaw-2801	697	9	receipts	receipt	NOUN
taxlaw-2801	697	10	tax	tax	NOUN
taxlaw-2801	697	11	would	would	AUX
taxlaw-2801	697	12	do	do	VERB
taxlaw-2801	697	13	.	.	PUNCT
taxlaw-2801	698	1	it	it	PRON
taxlaw-2801	698	2	is	be	AUX
taxlaw-2801	698	3	possible	possible	ADJ
taxlaw-2801	698	4	that	that	SCONJ
taxlaw-2801	698	5	behavioral	behavioral	ADJ
taxlaw-2801	698	6	changes	change	NOUN
taxlaw-2801	698	7	in	in	ADP
taxlaw-2801	698	8	response	response	NOUN
taxlaw-2801	698	9	to	to	ADP
taxlaw-2801	698	10	a	a	DET
taxlaw-2801	698	11	pure	pure	ADJ
taxlaw-2801	698	12	mandatory	mandatory	ADJ
taxlaw-2801	698	13	gross	gross	ADJ
taxlaw-2801	698	14	receipts	receipt	NOUN
taxlaw-2801	698	15	tax	tax	NOUN
taxlaw-2801	698	16	might	might	AUX
taxlaw-2801	698	17	eliminate	eliminate	VERB
taxlaw-2801	698	18	some	some	PRON
taxlaw-2801	698	19	of	of	ADP
taxlaw-2801	698	20	this	this	DET
taxlaw-2801	698	21	distributive	distributive	ADJ
taxlaw-2801	698	22	unfairness	unfairness	NOUN
taxlaw-2801	698	23	,	,	PUNCT
taxlaw-2801	698	24	as	as	SCONJ
taxlaw-2801	698	25	investment	investment	NOUN
taxlaw-2801	698	26	would	would	AUX
taxlaw-2801	698	27	shift	shift	VERB
taxlaw-2801	698	28	away	away	ADV
taxlaw-2801	698	29	from	from	ADP
taxlaw-2801	698	30	businesses	business	NOUN
taxlaw-2801	698	31	that	that	PRON
taxlaw-2801	698	32	have	have	VERB
taxlaw-2801	698	33	high	high	ADJ
taxlaw-2801	698	34	expenses	expense	NOUN
taxlaw-2801	698	35	to	to	ADP
taxlaw-2801	698	36	businesses	business	NOUN
taxlaw-2801	698	37	with	with	ADP
taxlaw-2801	698	38	relatively	relatively	ADV
taxlaw-2801	698	39	low	low	ADJ
taxlaw-2801	698	40	expenses	expense	NOUN
taxlaw-2801	698	41	,	,	PUNCT
taxlaw-2801	698	42	but	but	CCONJ
taxlaw-2801	698	43	it	it	PRON
taxlaw-2801	698	44	seems	seem	VERB
taxlaw-2801	698	45	likely	likely	ADJ
taxlaw-2801	698	46	that	that	SCONJ
taxlaw-2801	698	47	the	the	DET
taxlaw-2801	698	48	distributional	distributional	ADJ
taxlaw-2801	698	49	consequence	consequence	NOUN
taxlaw-2801	698	50	would	would	AUX
taxlaw-2801	698	51	not	not	PART
taxlaw-2801	698	52	be	be	AUX
taxlaw-2801	698	53	fully	fully	ADV
taxlaw-2801	698	54	eliminated	eliminate	VERB
taxlaw-2801	698	55	.	.	PUNCT
taxlaw-2801	699	1	93	93	NUM
taxlaw-2801	699	2	vito	vito	NOUN
taxlaw-2801	699	3	tanzi	tanzi	PROPN
taxlaw-2801	699	4	and	and	CCONJ
taxlaw-2801	699	5	milka	milka	PROPN
taxlaw-2801	699	6	casanegra	casanegra	PROPN
taxlaw-2801	699	7	de	de	PROPN
taxlaw-2801	699	8	jantscher	jantscher	PROPN
taxlaw-2801	699	9	notice	notice	VERB
taxlaw-2801	699	10	that	that	SCONJ
taxlaw-2801	699	11	some	some	DET
taxlaw-2801	699	12	francophone	francophone	ADJ
taxlaw-2801	699	13	african	african	ADJ
taxlaw-2801	699	14	countries	country	NOUN
taxlaw-2801	699	15	that	that	PRON
taxlaw-2801	699	16	originally	originally	ADV
taxlaw-2801	699	17	had	have	VERB
taxlaw-2801	699	18	a	a	DET
taxlaw-2801	699	19	lump	lump	NOUN
taxlaw-2801	699	20	-	-	PUNCT
taxlaw-2801	699	21	sum	sum	NOUN
taxlaw-2801	699	22	presumptive	presumptive	ADJ
taxlaw-2801	699	23	tax	tax	NOUN
taxlaw-2801	699	24	have	have	AUX
taxlaw-2801	699	25	replaced	replace	VERB
taxlaw-2801	699	26	it	it	PRON
taxlaw-2801	699	27	with	with	ADP
taxlaw-2801	699	28	a	a	DET
taxlaw-2801	699	29	presumptive	presumptive	ADJ
taxlaw-2801	699	30	tax	tax	NOUN
taxlaw-2801	699	31	on	on	ADP
taxlaw-2801	699	32	gross	gross	ADJ
taxlaw-2801	699	33	receipts	receipt	NOUN
taxlaw-2801	699	34	.	.	PUNCT
taxlaw-2801	700	1	tanzi	tanzi	PROPN
taxlaw-2801	700	2	&	&	CCONJ
taxlaw-2801	700	3	casanegra	casanegra	PROPN
taxlaw-2801	700	4	de	de	PROPN
taxlaw-2801	700	5	jantscher	jantscher	PROPN
taxlaw-2801	700	6	,	,	PUNCT
taxlaw-2801	700	7	supra	supra	PROPN
taxlaw-2801	700	8	note	note	PROPN
taxlaw-2801	700	9	17	17	NUM
taxlaw-2801	700	10	,	,	PUNCT
taxlaw-2801	700	11	at	at	ADP
taxlaw-2801	700	12	10	10	NUM
taxlaw-2801	700	13	-	-	SYM
taxlaw-2801	700	14	11	11	NUM
taxlaw-2801	700	15	.	.	PUNCT
taxlaw-2801	701	1	the	the	DET
taxlaw-2801	701	2	same	same	ADJ
taxlaw-2801	701	3	authors	author	NOUN
taxlaw-2801	701	4	also	also	ADV
taxlaw-2801	701	5	report	report	VERB
taxlaw-2801	701	6	that	that	SCONJ
taxlaw-2801	701	7	colombia	colombia	PROPN
taxlaw-2801	701	8	,	,	PUNCT
taxlaw-2801	701	9	in	in	ADP
taxlaw-2801	701	10	1983	1983	NUM
taxlaw-2801	701	11	,	,	PUNCT
taxlaw-2801	701	12	established	establish	VERB
taxlaw-2801	701	13	a	a	DET
taxlaw-2801	701	14	general	general	ADJ
taxlaw-2801	701	15	presumption	presumption	NOUN
taxlaw-2801	701	16	of	of	ADP
taxlaw-2801	701	17	net	net	ADJ
taxlaw-2801	701	18	income	income	NOUN
taxlaw-2801	701	19	based	base	VERB
taxlaw-2801	701	20	on	on	ADP
taxlaw-2801	701	21	gross	gross	ADJ
taxlaw-2801	701	22	receipts	receipt	NOUN
taxlaw-2801	701	23	.	.	PUNCT
taxlaw-2801	702	1	i	i	PRON
taxlaw-2801	702	2	d.	d.	PROPN
taxlaw-2801	702	3	at	at	ADP
taxlaw-2801	702	4	11	11	NUM
taxlaw-2801	702	5	.	.	PUNCT
taxlaw-2801	703	1	94	94	NUM
taxlaw-2801	703	2	individual	individual	NOUN
taxlaw-2801	703	3	a	a	DET
taxlaw-2801	703	4	would	would	AUX
taxlaw-2801	703	5	,	,	PUNCT
taxlaw-2801	703	6	in	in	ADP
taxlaw-2801	703	7	fact	fact	NOUN
taxlaw-2801	703	8	,	,	PUNCT
taxlaw-2801	703	9	be	be	AUX
taxlaw-2801	703	10	worse	bad	ADJ
taxlaw-2801	703	11	off	off	ADV
taxlaw-2801	703	12	,	,	PUNCT
taxlaw-2801	703	13	from	from	ADP
taxlaw-2801	703	14	a	a	DET
taxlaw-2801	703	15	work	work	NOUN
taxlaw-2801	703	16	/	/	SYM
taxlaw-2801	703	17	leisure	leisure	NOUN
taxlaw-2801	703	18	perspective	perspective	NOUN
taxlaw-2801	703	19	.	.	PUNCT
taxlaw-2801	704	1	128	128	NUM
taxlaw-2801	704	2	columbia	columbia	PROPN
taxlaw-2801	704	3	journal	journal	PROPN
taxlaw-2801	704	4	of	of	ADP
taxlaw-2801	704	5	tax	tax	NOUN
taxlaw-2801	704	6	law	law	NOUN
taxlaw-2801	704	7	[	[	X
taxlaw-2801	704	8	vol	vol	NOUN
taxlaw-2801	704	9	.	.	PUNCT
taxlaw-2801	705	1	2:100	2:100	NUM
taxlaw-2801	705	2	on	on	ADP
taxlaw-2801	705	3	the	the	DET
taxlaw-2801	705	4	efficiency	efficiency	NOUN
taxlaw-2801	705	5	side	side	NOUN
taxlaw-2801	705	6	,	,	PUNCT
taxlaw-2801	705	7	a	a	DET
taxlaw-2801	705	8	gross	gross	ADJ
taxlaw-2801	705	9	receipts	receipt	NOUN
taxlaw-2801	705	10	tax	tax	NOUN
taxlaw-2801	705	11	is	be	AUX
taxlaw-2801	705	12	a	a	DET
taxlaw-2801	705	13	disaster	disaster	NOUN
taxlaw-2801	705	14	.	.	PUNCT
taxlaw-2801	706	1	first	first	ADV
taxlaw-2801	706	2	,	,	PUNCT
taxlaw-2801	706	3	a	a	DET
taxlaw-2801	706	4	gross	gross	ADJ
taxlaw-2801	706	5	receipts	receipt	NOUN
taxlaw-2801	706	6	tax	tax	NOUN
taxlaw-2801	706	7	would	would	AUX
taxlaw-2801	706	8	distort	distort	VERB
taxlaw-2801	706	9	all	all	DET
taxlaw-2801	706	10	sorts	sort	NOUN
taxlaw-2801	706	11	of	of	ADP
taxlaw-2801	706	12	business	business	NOUN
taxlaw-2801	706	13	decisions	decision	NOUN
taxlaw-2801	706	14	,	,	PUNCT
taxlaw-2801	706	15	discouraging	discourage	VERB
taxlaw-2801	706	16	efficient	efficient	ADJ
taxlaw-2801	706	17	investments	investment	NOUN
taxlaw-2801	706	18	in	in	ADP
taxlaw-2801	706	19	high	high	ADJ
taxlaw-2801	706	20	-	-	PUNCT
taxlaw-2801	706	21	expense	expense	NOUN
taxlaw-2801	706	22	but	but	CCONJ
taxlaw-2801	706	23	high	high	ADJ
taxlaw-2801	706	24	-	-	PUNCT
taxlaw-2801	706	25	profit	profit	NOUN
taxlaw-2801	706	26	fields	field	NOUN
taxlaw-2801	706	27	and	and	CCONJ
taxlaw-2801	706	28	inducing	induce	VERB
taxlaw-2801	706	29	cost	cost	NOUN
taxlaw-2801	706	30	-	-	PUNCT
taxlaw-2801	706	31	cutting	cut	VERB
taxlaw-2801	706	32	measures	measure	NOUN
taxlaw-2801	706	33	that	that	PRON
taxlaw-2801	706	34	actually	actually	ADV
taxlaw-2801	706	35	lower	low	ADJ
taxlaw-2801	706	36	pre	pre	ADJ
taxlaw-2801	706	37	-	-	ADJ
taxlaw-2801	706	38	tax	tax	ADJ
taxlaw-2801	706	39	profits	profit	NOUN
taxlaw-2801	706	40	.	.	PUNCT
taxlaw-2801	707	1	to	to	PART
taxlaw-2801	707	2	see	see	VERB
taxlaw-2801	707	3	these	these	DET
taxlaw-2801	707	4	points	point	NOUN
taxlaw-2801	707	5	,	,	PUNCT
taxlaw-2801	707	6	consider	consider	VERB
taxlaw-2801	707	7	investor	investor	NOUN
taxlaw-2801	707	8	d	d	NOUN
taxlaw-2801	707	9	,	,	PUNCT
taxlaw-2801	707	10	who	who	PRON
taxlaw-2801	707	11	is	be	AUX
taxlaw-2801	707	12	trying	try	VERB
taxlaw-2801	707	13	to	to	PART
taxlaw-2801	707	14	decide	decide	VERB
taxlaw-2801	707	15	between	between	ADP
taxlaw-2801	707	16	investing	invest	VERB
taxlaw-2801	707	17	in	in	ADP
taxlaw-2801	707	18	either	either	PRON
taxlaw-2801	707	19	of	of	ADP
taxlaw-2801	707	20	two	two	NUM
taxlaw-2801	707	21	businesses	business	NOUN
taxlaw-2801	707	22	:	:	PUNCT
taxlaw-2801	707	23	business	business	NOUN
taxlaw-2801	707	24	x	x	NOUN
taxlaw-2801	707	25	,	,	PUNCT
taxlaw-2801	707	26	which	which	PRON
taxlaw-2801	707	27	produces	produce	VERB
taxlaw-2801	707	28	$	$	SYM
taxlaw-2801	707	29	200,000	200,000	NUM
taxlaw-2801	707	30	in	in	ADP
taxlaw-2801	707	31	gross	gross	ADJ
taxlaw-2801	707	32	receipts	receipt	NOUN
taxlaw-2801	707	33	and	and	CCONJ
taxlaw-2801	707	34	$	$	SYM
taxlaw-2801	707	35	100,000	100,000	NUM
taxlaw-2801	707	36	in	in	ADP
taxlaw-2801	707	37	expenses	expense	NOUN
taxlaw-2801	707	38	and	and	CCONJ
taxlaw-2801	707	39	business	business	NOUN
taxlaw-2801	707	40	y	y	PROPN
taxlaw-2801	707	41	,	,	PUNCT
taxlaw-2801	707	42	which	which	PRON
taxlaw-2801	707	43	produces	produce	VERB
taxlaw-2801	707	44	gross	gross	ADJ
taxlaw-2801	707	45	receipts	receipt	NOUN
taxlaw-2801	707	46	of	of	ADP
taxlaw-2801	707	47	$	$	SYM
taxlaw-2801	707	48	100,000	100,000	NUM
taxlaw-2801	707	49	but	but	CCONJ
taxlaw-2801	707	50	zero	zero	NUM
taxlaw-2801	707	51	business	business	NOUN
taxlaw-2801	707	52	expenses	expense	NOUN
taxlaw-2801	707	53	.	.	PUNCT
taxlaw-2801	708	1	each	each	DET
taxlaw-2801	708	2	business	business	NOUN
taxlaw-2801	708	3	is	be	AUX
taxlaw-2801	708	4	assumed	assume	VERB
taxlaw-2801	708	5	to	to	PART
taxlaw-2801	708	6	be	be	AUX
taxlaw-2801	708	7	maximizing	maximize	VERB
taxlaw-2801	708	8	the	the	DET
taxlaw-2801	708	9	profit	profit	NOUN
taxlaw-2801	708	10	available	available	ADJ
taxlaw-2801	708	11	to	to	ADP
taxlaw-2801	708	12	that	that	DET
taxlaw-2801	708	13	business	business	NOUN
taxlaw-2801	708	14	.	.	PUNCT
taxlaw-2801	709	1	in	in	ADP
taxlaw-2801	709	2	a	a	DET
taxlaw-2801	709	3	world	world	NOUN
taxlaw-2801	709	4	without	without	ADP
taxlaw-2801	709	5	taxation	taxation	NOUN
taxlaw-2801	709	6	,	,	PUNCT
taxlaw-2801	709	7	or	or	CCONJ
taxlaw-2801	709	8	in	in	ADP
taxlaw-2801	709	9	a	a	DET
taxlaw-2801	709	10	world	world	NOUN
taxlaw-2801	709	11	with	with	ADP
taxlaw-2801	709	12	an	an	DET
taxlaw-2801	709	13	ideal	ideal	ADJ
taxlaw-2801	709	14	income	income	NOUN
taxlaw-2801	709	15	tax	tax	NOUN
taxlaw-2801	709	16	regime	regime	NOUN
taxlaw-2801	709	17	that	that	PRON
taxlaw-2801	709	18	is	be	AUX
taxlaw-2801	709	19	fully	fully	ADV
taxlaw-2801	709	20	enforced	enforce	VERB
taxlaw-2801	709	21	,	,	PUNCT
taxlaw-2801	709	22	d	d	PRON
taxlaw-2801	709	23	would	would	AUX
taxlaw-2801	709	24	be	be	AUX
taxlaw-2801	709	25	indifferent	indifferent	ADJ
taxlaw-2801	709	26	as	as	ADP
taxlaw-2801	709	27	between	between	ADP
taxlaw-2801	709	28	the	the	DET
taxlaw-2801	709	29	two	two	NUM
taxlaw-2801	709	30	investments	investment	NOUN
taxlaw-2801	709	31	,	,	PUNCT
taxlaw-2801	709	32	since	since	SCONJ
taxlaw-2801	709	33	both	both	DET
taxlaw-2801	709	34	options	option	NOUN
taxlaw-2801	709	35	would	would	AUX
taxlaw-2801	709	36	produce	produce	VERB
taxlaw-2801	709	37	the	the	DET
taxlaw-2801	709	38	same	same	ADJ
taxlaw-2801	709	39	net	net	NOUN
taxlaw-2801	709	40	after	after	ADP
taxlaw-2801	709	41	-	-	PUNCT
taxlaw-2801	709	42	tax	tax	NOUN
taxlaw-2801	709	43	return	return	NOUN
taxlaw-2801	709	44	.	.	PUNCT
taxlaw-2801	710	1	and	and	CCONJ
taxlaw-2801	710	2	that	that	PRON
taxlaw-2801	710	3	is	be	AUX
taxlaw-2801	710	4	the	the	DET
taxlaw-2801	710	5	efficient	efficient	ADJ
taxlaw-2801	710	6	result	result	NOUN
taxlaw-2801	710	7	;	;	PUNCT
taxlaw-2801	710	8	assuming	assume	VERB
taxlaw-2801	710	9	a	a	DET
taxlaw-2801	710	10	competitive	competitive	ADJ
taxlaw-2801	710	11	market	market	NOUN
taxlaw-2801	710	12	,	,	PUNCT
taxlaw-2801	710	13	societal	societal	ADJ
taxlaw-2801	710	14	wealth	wealth	NOUN
taxlaw-2801	710	15	is	be	AUX
taxlaw-2801	710	16	maximized	maximize	VERB
taxlaw-2801	710	17	when	when	SCONJ
taxlaw-2801	710	18	firms	firm	NOUN
taxlaw-2801	710	19	seek	seek	VERB
taxlaw-2801	710	20	to	to	PART
taxlaw-2801	710	21	maximize	maximize	VERB
taxlaw-2801	710	22	profits	profit	NOUN
taxlaw-2801	710	23	,	,	PUNCT
taxlaw-2801	710	24	not	not	PART
taxlaw-2801	710	25	when	when	SCONJ
taxlaw-2801	710	26	they	they	PRON
taxlaw-2801	710	27	seek	seek	VERB
taxlaw-2801	710	28	solely	solely	ADV
taxlaw-2801	710	29	to	to	PART
taxlaw-2801	710	30	minimize	minimize	VERB
taxlaw-2801	710	31	costs	cost	NOUN
taxlaw-2801	710	32	.	.	PUNCT
taxlaw-2801	711	1	under	under	ADP
taxlaw-2801	711	2	a	a	DET
taxlaw-2801	711	3	pure	pure	ADJ
taxlaw-2801	711	4	,	,	PUNCT
taxlaw-2801	711	5	gross	gross	ADJ
taxlaw-2801	711	6	receipts	receipt	NOUN
taxlaw-2801	711	7	tax	tax	NOUN
taxlaw-2801	711	8	,	,	PUNCT
taxlaw-2801	711	9	however	however	ADV
taxlaw-2801	711	10	,	,	PUNCT
taxlaw-2801	711	11	there	there	PRON
taxlaw-2801	711	12	would	would	AUX
taxlaw-2801	711	13	be	be	AUX
taxlaw-2801	711	14	an	an	DET
taxlaw-2801	711	15	incentive	incentive	NOUN
taxlaw-2801	711	16	to	to	PART
taxlaw-2801	711	17	minimize	minimize	VERB
taxlaw-2801	711	18	costs	cost	NOUN
taxlaw-2801	711	19	even	even	ADV
taxlaw-2801	711	20	when	when	SCONJ
taxlaw-2801	711	21	doing	do	VERB
taxlaw-2801	711	22	so	so	ADV
taxlaw-2801	711	23	might	might	AUX
taxlaw-2801	711	24	not	not	PART
taxlaw-2801	711	25	maximize	maximize	VERB
taxlaw-2801	711	26	overall	overall	ADJ
taxlaw-2801	711	27	profits	profit	NOUN
taxlaw-2801	711	28	.	.	PUNCT
taxlaw-2801	712	1	thus	thus	ADV
taxlaw-2801	712	2	,	,	PUNCT
taxlaw-2801	712	3	in	in	ADP
taxlaw-2801	712	4	the	the	DET
taxlaw-2801	712	5	case	case	NOUN
taxlaw-2801	712	6	above	above	ADV
taxlaw-2801	712	7	,	,	PUNCT
taxlaw-2801	712	8	under	under	ADP
taxlaw-2801	712	9	a	a	DET
taxlaw-2801	712	10	gross	gross	ADJ
taxlaw-2801	712	11	receipts	receipt	NOUN
taxlaw-2801	712	12	tax	tax	NOUN
taxlaw-2801	712	13	,	,	PUNCT
taxlaw-2801	712	14	business	business	NOUN
taxlaw-2801	712	15	y	y	PROPN
taxlaw-2801	712	16	would	would	AUX
taxlaw-2801	712	17	be	be	AUX
taxlaw-2801	712	18	strongly	strongly	ADV
taxlaw-2801	712	19	preferred	preferred	ADJ
taxlaw-2801	712	20	to	to	ADP
taxlaw-2801	712	21	business	business	NOUN
taxlaw-2801	712	22	x	x	NOUN
taxlaw-2801	712	23	,	,	PUNCT
taxlaw-2801	712	24	even	even	ADV
taxlaw-2801	712	25	though	though	SCONJ
taxlaw-2801	712	26	in	in	ADP
taxlaw-2801	712	27	a	a	DET
taxlaw-2801	712	28	taxless	taxless	ADJ
taxlaw-2801	712	29	world	world	NOUN
taxlaw-2801	712	30	,	,	PUNCT
taxlaw-2801	712	31	investor	investor	NOUN
taxlaw-2801	712	32	d	d	NOUN
taxlaw-2801	712	33	would	would	AUX
taxlaw-2801	712	34	be	be	AUX
taxlaw-2801	712	35	indifferent	indifferent	ADJ
taxlaw-2801	712	36	as	as	ADP
taxlaw-2801	712	37	between	between	ADP
taxlaw-2801	712	38	the	the	DET
taxlaw-2801	712	39	two	two	NUM
taxlaw-2801	712	40	.	.	PUNCT
taxlaw-2801	713	1	one	one	PRON
taxlaw-2801	713	2	might	might	AUX
taxlaw-2801	713	3	be	be	AUX
taxlaw-2801	713	4	tempted	tempt	VERB
taxlaw-2801	713	5	to	to	PART
taxlaw-2801	713	6	conclude	conclude	VERB
taxlaw-2801	713	7	that	that	SCONJ
taxlaw-2801	713	8	a	a	DET
taxlaw-2801	713	9	gross	gross	ADJ
taxlaw-2801	713	10	receipts	receipt	NOUN
taxlaw-2801	713	11	tax	tax	NOUN
taxlaw-2801	713	12	at	at	ADP
taxlaw-2801	713	13	least	least	ADJ
taxlaw-2801	713	14	has	have	VERB
taxlaw-2801	713	15	the	the	DET
taxlaw-2801	713	16	efficiency	efficiency	NOUN
taxlaw-2801	713	17	advantage	advantage	NOUN
taxlaw-2801	713	18	of	of	ADP
taxlaw-2801	713	19	encouraging	encourage	VERB
taxlaw-2801	713	20	cost	cost	NOUN
taxlaw-2801	713	21	cutting	cutting	NOUN
taxlaw-2801	713	22	,	,	PUNCT
taxlaw-2801	713	23	since	since	SCONJ
taxlaw-2801	713	24	under	under	ADP
taxlaw-2801	713	25	such	such	DET
taxlaw-2801	713	26	a	a	DET
taxlaw-2801	713	27	regime	regime	NOUN
taxlaw-2801	713	28	a	a	DET
taxlaw-2801	713	29	business	business	NOUN
taxlaw-2801	713	30	can	can	AUX
taxlaw-2801	713	31	generate	generate	VERB
taxlaw-2801	713	32	additional	additional	ADJ
taxlaw-2801	713	33	tax	tax	NOUN
taxlaw-2801	713	34	-	-	PUNCT
taxlaw-2801	713	35	free	free	ADJ
taxlaw-2801	713	36	income	income	NOUN
taxlaw-2801	713	37	simply	simply	ADV
taxlaw-2801	713	38	by	by	ADP
taxlaw-2801	713	39	cutting	cut	VERB
taxlaw-2801	713	40	expenses	expense	NOUN
taxlaw-2801	713	41	and	and	CCONJ
taxlaw-2801	713	42	holding	hold	VERB
taxlaw-2801	713	43	revenue	revenue	NOUN
taxlaw-2801	713	44	constant	constant	ADJ
taxlaw-2801	713	45	.	.	PUNCT
taxlaw-2801	714	1	the	the	DET
taxlaw-2801	714	2	problem	problem	NOUN
taxlaw-2801	714	3	with	with	ADP
taxlaw-2801	714	4	that	that	DET
taxlaw-2801	714	5	suggestion	suggestion	NOUN
taxlaw-2801	714	6	,	,	PUNCT
taxlaw-2801	714	7	however	however	ADV
taxlaw-2801	714	8	,	,	PUNCT
taxlaw-2801	714	9	is	be	AUX
taxlaw-2801	714	10	that	that	SCONJ
taxlaw-2801	714	11	a	a	DET
taxlaw-2801	714	12	gross	gross	ADJ
taxlaw-2801	714	13	receipts	receipt	NOUN
taxlaw-2801	714	14	tax	tax	NOUN
taxlaw-2801	714	15	can	can	AUX
taxlaw-2801	714	16	encourage	encourage	VERB
taxlaw-2801	714	17	cost	cost	NOUN
taxlaw-2801	714	18	-	-	PUNCT
taxlaw-2801	714	19	cutting	cutting	NOUN
taxlaw-2801	714	20	that	that	PRON
taxlaw-2801	714	21	is	be	AUX
taxlaw-2801	714	22	not	not	PART
taxlaw-2801	714	23	profit	profit	NOUN
taxlaw-2801	714	24	maximizing	maximizing	NOUN
taxlaw-2801	714	25	from	from	ADP
taxlaw-2801	714	26	a	a	DET
taxlaw-2801	714	27	pre	pre	ADJ
taxlaw-2801	714	28	-	-	ADJ
taxlaw-2801	714	29	tax	tax	ADJ
taxlaw-2801	714	30	perspective	perspective	NOUN
taxlaw-2801	714	31	.	.	PUNCT
taxlaw-2801	715	1	for	for	ADP
taxlaw-2801	715	2	example	example	NOUN
taxlaw-2801	715	3	,	,	PUNCT
taxlaw-2801	715	4	imagine	imagine	VERB
taxlaw-2801	715	5	a	a	DET
taxlaw-2801	715	6	taxpayer	taxpayer	NOUN
taxlaw-2801	715	7	who	who	PRON
taxlaw-2801	715	8	is	be	AUX
taxlaw-2801	715	9	maximizing	maximize	VERB
taxlaw-2801	715	10	available	available	ADJ
taxlaw-2801	715	11	profit	profit	NOUN
taxlaw-2801	715	12	within	within	ADP
taxlaw-2801	715	13	her	her	PRON
taxlaw-2801	715	14	business	business	NOUN
taxlaw-2801	715	15	such	such	ADJ
taxlaw-2801	715	16	that	that	SCONJ
taxlaw-2801	715	17	if	if	SCONJ
taxlaw-2801	715	18	she	she	PRON
taxlaw-2801	715	19	reduced	reduce	VERB
taxlaw-2801	715	20	her	her	PRON
taxlaw-2801	715	21	business	business	NOUN
taxlaw-2801	715	22	expenses	expense	NOUN
taxlaw-2801	715	23	by	by	ADP
taxlaw-2801	715	24	$	$	SYM
taxlaw-2801	715	25	1	1	NUM
taxlaw-2801	715	26	she	she	PRON
taxlaw-2801	715	27	would	would	AUX
taxlaw-2801	715	28	lose	lose	VERB
taxlaw-2801	715	29	,	,	PUNCT
taxlaw-2801	715	30	say	say	INTJ
taxlaw-2801	715	31	,	,	PUNCT
taxlaw-2801	715	32	$	$	SYM
taxlaw-2801	715	33	1.10	1.10	NUM
taxlaw-2801	715	34	in	in	ADP
taxlaw-2801	715	35	revenue.95	revenue.95	NOUN
taxlaw-2801	715	36	in	in	ADP
taxlaw-2801	715	37	the	the	DET
taxlaw-2801	715	38	absence	absence	NOUN
taxlaw-2801	715	39	of	of	ADP
taxlaw-2801	715	40	taxes	taxis	NOUN
taxlaw-2801	715	41	,	,	PUNCT
taxlaw-2801	715	42	or	or	CCONJ
taxlaw-2801	715	43	even	even	ADV
taxlaw-2801	715	44	under	under	ADP
taxlaw-2801	715	45	an	an	DET
taxlaw-2801	715	46	income	income	NOUN
taxlaw-2801	715	47	tax	tax	NOUN
taxlaw-2801	715	48	,	,	PUNCT
taxlaw-2801	715	49	she	she	PRON
taxlaw-2801	715	50	would	would	AUX
taxlaw-2801	715	51	not	not	PART
taxlaw-2801	715	52	do	do	VERB
taxlaw-2801	715	53	such	such	DET
taxlaw-2801	715	54	a	a	DET
taxlaw-2801	715	55	thing	thing	NOUN
taxlaw-2801	715	56	,	,	PUNCT
taxlaw-2801	715	57	as	as	SCONJ
taxlaw-2801	715	58	it	it	PRON
taxlaw-2801	715	59	would	would	AUX
taxlaw-2801	715	60	reduce	reduce	VERB
taxlaw-2801	715	61	her	her	PRON
taxlaw-2801	715	62	profit	profit	NOUN
taxlaw-2801	715	63	.	.	PUNCT
taxlaw-2801	716	1	under	under	ADP
taxlaw-2801	716	2	a	a	DET
taxlaw-2801	716	3	gross	gross	ADJ
taxlaw-2801	716	4	receipts	receipt	NOUN
taxlaw-2801	716	5	tax	tax	NOUN
taxlaw-2801	716	6	,	,	PUNCT
taxlaw-2801	716	7	however	however	ADV
taxlaw-2801	716	8	,	,	PUNCT
taxlaw-2801	716	9	she	she	PRON
taxlaw-2801	716	10	might	might	AUX
taxlaw-2801	716	11	.	.	PUNCT
taxlaw-2801	717	1	for	for	ADP
taxlaw-2801	717	2	example	example	NOUN
taxlaw-2801	717	3	,	,	PUNCT
taxlaw-2801	717	4	if	if	SCONJ
taxlaw-2801	717	5	the	the	DET
taxlaw-2801	717	6	gross	gross	ADJ
taxlaw-2801	717	7	receipts	receipt	NOUN
taxlaw-2801	717	8	tax	tax	NOUN
taxlaw-2801	717	9	rate	rate	NOUN
taxlaw-2801	717	10	were	be	AUX
taxlaw-2801	717	11	12	12	NUM
taxlaw-2801	717	12	%	%	NOUN
taxlaw-2801	717	13	,	,	PUNCT
taxlaw-2801	717	14	such	such	DET
taxlaw-2801	717	15	a	a	DET
taxlaw-2801	717	16	cut	cut	NOUN
taxlaw-2801	717	17	would	would	AUX
taxlaw-2801	717	18	be	be	AUX
taxlaw-2801	717	19	after	after	ADP
taxlaw-2801	717	20	-	-	PUNCT
taxlaw-2801	717	21	tax	tax	NOUN
taxlaw-2801	717	22	worthwhile	worthwhile	NOUN
taxlaw-2801	717	23	,	,	PUNCT
taxlaw-2801	717	24	though	though	SCONJ
taxlaw-2801	717	25	a	a	DET
taxlaw-2801	717	26	pre	pre	ADJ
taxlaw-2801	717	27	-	-	ADJ
taxlaw-2801	717	28	tax	tax	ADJ
taxlaw-2801	717	29	loss.96	loss.96	NOUN
taxlaw-2801	717	30	in	in	ADP
taxlaw-2801	717	31	fact	fact	NOUN
taxlaw-2801	717	32	,	,	PUNCT
taxlaw-2801	717	33	so	so	ADV
taxlaw-2801	717	34	long	long	ADV
taxlaw-2801	717	35	as	as	SCONJ
taxlaw-2801	717	36	the	the	DET
taxlaw-2801	717	37	gross	gross	ADJ
taxlaw-2801	717	38	receipts	receipt	NOUN
taxlaw-2801	717	39	rate	rate	NOUN
taxlaw-2801	717	40	is	be	AUX
taxlaw-2801	717	41	greater	great	ADJ
taxlaw-2801	717	42	than	than	ADP
taxlaw-2801	717	43	the	the	DET
taxlaw-2801	717	44	marginal	marginal	ADJ
taxlaw-2801	717	45	profit	profit	NOUN
taxlaw-2801	717	46	on	on	ADP
taxlaw-2801	717	47	the	the	DET
taxlaw-2801	717	48	last	last	ADJ
taxlaw-2801	717	49	dollar	dollar	NOUN
taxlaw-2801	717	50	spent	spend	VERB
taxlaw-2801	717	51	on	on	ADP
taxlaw-2801	717	52	business	business	NOUN
taxlaw-2801	717	53	expenses	expense	NOUN
taxlaw-2801	717	54	,	,	PUNCT
taxlaw-2801	717	55	the	the	DET
taxlaw-2801	717	56	taxpayer	taxpayer	NOUN
taxlaw-2801	717	57	would	would	AUX
taxlaw-2801	717	58	maximize	maximize	VERB
taxlaw-2801	717	59	her	she	PRON
taxlaw-2801	717	60	after	after	ADP
taxlaw-2801	717	61	-	-	PUNCT
taxlaw-2801	717	62	tax	tax	NOUN
taxlaw-2801	717	63	profit	profit	NOUN
taxlaw-2801	717	64	by	by	ADP
taxlaw-2801	717	65	continuing	continue	VERB
taxlaw-2801	717	66	to	to	PART
taxlaw-2801	717	67	cut	cut	VERB
taxlaw-2801	717	68	costs	cost	NOUN
taxlaw-2801	717	69	even	even	ADV
taxlaw-2801	717	70	though	though	SCONJ
taxlaw-2801	717	71	such	such	ADJ
taxlaw-2801	717	72	cost	cost	NOUN
taxlaw-2801	717	73	-	-	PUNCT
taxlaw-2801	717	74	cutting	cutting	NOUN
taxlaw-2801	717	75	reduces	reduce	VERB
taxlaw-2801	717	76	her	her	PRON
taxlaw-2801	717	77	pre	pre	ADJ
taxlaw-2801	717	78	-	-	ADJ
taxlaw-2801	717	79	tax	tax	ADJ
taxlaw-2801	717	80	profits	profit	NOUN
taxlaw-2801	717	81	.	.	PUNCT
taxlaw-2801	718	1	obviously	obviously	ADV
taxlaw-2801	718	2	,	,	PUNCT
taxlaw-2801	718	3	a	a	DET
taxlaw-2801	718	4	gross	gross	ADJ
taxlaw-2801	718	5	receipts	receipt	NOUN
taxlaw-2801	718	6	tax	tax	NOUN
taxlaw-2801	718	7	in	in	ADP
taxlaw-2801	718	8	this	this	DET
taxlaw-2801	718	9	situation	situation	NOUN
taxlaw-2801	718	10	would	would	AUX
taxlaw-2801	718	11	induce	induce	VERB
taxlaw-2801	718	12	inefficient	inefficient	ADJ
taxlaw-2801	718	13	cost	cost	NOUN
taxlaw-2801	718	14	cutting.97	cutting.97	NOUN
taxlaw-2801	718	15	another	another	DET
taxlaw-2801	718	16	distortion	distortion	NOUN
taxlaw-2801	718	17	associated	associate	VERB
taxlaw-2801	718	18	with	with	ADP
taxlaw-2801	718	19	a	a	DET
taxlaw-2801	718	20	gross	gross	ADJ
taxlaw-2801	718	21	receipts	receipt	NOUN
taxlaw-2801	718	22	tax	tax	NOUN
taxlaw-2801	718	23	is	be	AUX
taxlaw-2801	718	24	the	the	DET
taxlaw-2801	718	25	so	so	ADV
taxlaw-2801	718	26	-	-	PUNCT
taxlaw-2801	718	27	called	call	VERB
taxlaw-2801	718	28	“	"	PUNCT
taxlaw-2801	718	29	cascading	cascade	VERB
taxlaw-2801	718	30	”	"	PUNCT
taxlaw-2801	718	31	effect	effect	NOUN
taxlaw-2801	718	32	.	.	PUNCT
taxlaw-2801	719	1	a	a	DET
taxlaw-2801	719	2	particular	particular	ADJ
taxlaw-2801	719	3	tax	tax	NOUN
taxlaw-2801	719	4	is	be	AUX
taxlaw-2801	719	5	said	say	VERB
taxlaw-2801	719	6	to	to	PART
taxlaw-2801	719	7	cascade	cascade	VERB
taxlaw-2801	719	8	when	when	SCONJ
taxlaw-2801	719	9	it	it	PRON
taxlaw-2801	719	10	ends	end	VERB
taxlaw-2801	719	11	up	up	ADP
taxlaw-2801	719	12	being	be	AUX
taxlaw-2801	719	13	imposed	impose	VERB
taxlaw-2801	719	14	at	at	ADP
taxlaw-2801	719	15	every	every	DET
taxlaw-2801	719	16	level	level	NOUN
taxlaw-2801	719	17	of	of	ADP
taxlaw-2801	719	18	production	production	NOUN
taxlaw-2801	719	19	with	with	ADP
taxlaw-2801	719	20	no	no	DET
taxlaw-2801	719	21	offset	offset	NOUN
taxlaw-2801	719	22	or	or	CCONJ
taxlaw-2801	719	23	credit	credit	NOUN
taxlaw-2801	719	24	for	for	ADP
taxlaw-2801	719	25	taxes	taxis	NOUN
taxlaw-2801	719	26	paid	pay	VERB
taxlaw-2801	719	27	at	at	ADP
taxlaw-2801	719	28	prior	prior	ADJ
taxlaw-2801	719	29	levels	level	NOUN
taxlaw-2801	719	30	.	.	PUNCT
taxlaw-2801	720	1	thus	thus	ADV
taxlaw-2801	720	2	,	,	PUNCT
taxlaw-2801	720	3	under	under	ADP
taxlaw-2801	720	4	a	a	DET
taxlaw-2801	720	5	cascading	cascade	VERB
taxlaw-2801	720	6	tax	tax	NOUN
taxlaw-2801	720	7	,	,	PUNCT
taxlaw-2801	720	8	two	two	NUM
taxlaw-2801	720	9	businesses	business	NOUN
taxlaw-2801	720	10	that	that	PRON
taxlaw-2801	720	11	are	be	AUX
taxlaw-2801	720	12	identical	identical	ADJ
taxlaw-2801	720	13	in	in	ADP
taxlaw-2801	720	14	all	all	DET
taxlaw-2801	720	15	respects	respect	NOUN
taxlaw-2801	720	16	except	except	SCONJ
taxlaw-2801	720	17	for	for	ADP
taxlaw-2801	720	18	the	the	DET
taxlaw-2801	720	19	degree	degree	NOUN
taxlaw-2801	720	20	of	of	ADP
taxlaw-2801	720	21	vertical	vertical	ADJ
taxlaw-2801	720	22	integration	integration	NOUN
taxlaw-2801	720	23	will	will	AUX
taxlaw-2801	720	24	be	be	AUX
taxlaw-2801	720	25	taxed	tax	VERB
taxlaw-2801	720	26	very	very	ADV
taxlaw-2801	720	27	differently	differently	ADV
taxlaw-2801	720	28	,	,	PUNCT
taxlaw-2801	720	29	as	as	SCONJ
taxlaw-2801	720	30	the	the	DET
taxlaw-2801	720	31	more	more	ADV
taxlaw-2801	720	32	vertically	vertically	ADV
taxlaw-2801	720	33	integrated	integrate	VERB
taxlaw-2801	720	34	firm	firm	NOUN
taxlaw-2801	720	35	will	will	AUX
taxlaw-2801	720	36	pay	pay	VERB
taxlaw-2801	720	37	a	a	DET
taxlaw-2801	720	38	lower	low	ADJ
taxlaw-2801	720	39	gross	gross	ADJ
taxlaw-2801	720	40	receipts	receipt	NOUN
taxlaw-2801	720	41	tax	tax	NOUN
taxlaw-2801	720	42	than	than	ADP
taxlaw-2801	720	43	the	the	DET
taxlaw-2801	720	44	less	less	ADV
taxlaw-2801	720	45	vertically	vertically	ADV
taxlaw-2801	720	46	integrated	integrate	VERB
taxlaw-2801	720	47	firm	firm	NOUN
taxlaw-2801	720	48	,	,	PUNCT
taxlaw-2801	720	49	since	since	SCONJ
taxlaw-2801	720	50	the	the	DET
taxlaw-2801	720	51	gross	gross	ADJ
taxlaw-2801	720	52	receipts	receipt	NOUN
taxlaw-2801	720	53	tax	tax	NOUN
taxlaw-2801	720	54	is	be	AUX
taxlaw-2801	720	55	imposed	impose	VERB
taxlaw-2801	720	56	only	only	ADV
taxlaw-2801	720	57	on	on	ADP
taxlaw-2801	720	58	transactions	transaction	NOUN
taxlaw-2801	720	59	between	between	ADP
taxlaw-2801	720	60	firms	firm	NOUN
taxlaw-2801	720	61	and	and	CCONJ
taxlaw-2801	720	62	never	never	ADV
taxlaw-2801	720	63	on	on	ADP
taxlaw-2801	720	64	transactions	transaction	NOUN
taxlaw-2801	720	65	within	within	ADP
taxlaw-2801	720	66	firms	firm	NOUN
taxlaw-2801	720	67	.	.	PUNCT
taxlaw-2801	721	1	this	this	PRON
taxlaw-2801	721	2	leads	lead	VERB
taxlaw-2801	721	3	to	to	ADP
taxlaw-2801	721	4	purely	purely	ADV
taxlaw-2801	721	5	tax	tax	NOUN
taxlaw-2801	721	6	-	-	PUNCT
taxlaw-2801	721	7	induced	induce	VERB
taxlaw-2801	721	8	vertical	vertical	ADJ
taxlaw-2801	721	9	integration	integration	NOUN
taxlaw-2801	721	10	of	of	ADP
taxlaw-2801	721	11	firms	firm	NOUN
taxlaw-2801	721	12	within	within	ADP
taxlaw-2801	721	13	particular	particular	ADJ
taxlaw-2801	721	14	industries	industry	NOUN
taxlaw-2801	721	15	;	;	PUNCT
taxlaw-2801	721	16	and	and	CCONJ
taxlaw-2801	721	17	it	it	PRON
taxlaw-2801	721	18	is	be	AUX
taxlaw-2801	721	19	obviously	obviously	ADV
taxlaw-2801	721	20	inefficient	inefficient	ADJ
taxlaw-2801	721	21	(	(	PUNCT
taxlaw-2801	721	22	unless	unless	SCONJ
taxlaw-2801	721	23	one	one	PRON
taxlaw-2801	721	24	has	have	VERB
taxlaw-2801	721	25	a	a	DET
taxlaw-2801	721	26	theory	theory	NOUN
taxlaw-2801	721	27	for	for	ADP
taxlaw-2801	721	28	why	why	SCONJ
taxlaw-2801	721	29	there	there	PRON
taxlaw-2801	721	30	should	should	AUX
taxlaw-2801	721	31	be	be	AUX
taxlaw-2801	721	32	a	a	DET
taxlaw-2801	721	33	tax	tax	NOUN
taxlaw-2801	721	34	-	-	PUNCT
taxlaw-2801	721	35	induced	induce	VERB
taxlaw-2801	721	36	vertical	vertical	ADJ
taxlaw-2801	721	37	integration	integration	NOUN
taxlaw-2801	721	38	of	of	ADP
taxlaw-2801	721	39	firms	firm	NOUN
taxlaw-2801	721	40	)	)	PUNCT
taxlaw-2801	721	41	.	.	PUNCT
taxlaw-2801	722	1	95	95	NUM
taxlaw-2801	723	1	and	and	CCONJ
taxlaw-2801	723	2	if	if	SCONJ
taxlaw-2801	723	3	she	she	PRON
taxlaw-2801	723	4	increased	increase	VERB
taxlaw-2801	723	5	her	her	PRON
taxlaw-2801	723	6	business	business	NOUN
taxlaw-2801	723	7	expenses	expense	NOUN
taxlaw-2801	723	8	by	by	ADP
taxlaw-2801	723	9	another	another	DET
taxlaw-2801	723	10	$	$	SYM
taxlaw-2801	723	11	1	1	NUM
taxlaw-2801	723	12	,	,	PUNCT
taxlaw-2801	723	13	she	she	PRON
taxlaw-2801	723	14	would	would	AUX
taxlaw-2801	723	15	generate	generate	VERB
taxlaw-2801	723	16	,	,	PUNCT
taxlaw-2801	723	17	say	say	INTJ
taxlaw-2801	723	18	,	,	PUNCT
taxlaw-2801	723	19	only	only	ADV
taxlaw-2801	723	20	$	$	SYM
taxlaw-2801	723	21	0.90	0.90	NUM
taxlaw-2801	723	22	in	in	ADP
taxlaw-2801	723	23	additional	additional	ADJ
taxlaw-2801	723	24	revenue	revenue	NOUN
taxlaw-2801	723	25	.	.	PUNCT
taxlaw-2801	724	1	thus	thus	ADV
taxlaw-2801	724	2	,	,	PUNCT
taxlaw-2801	724	3	the	the	DET
taxlaw-2801	724	4	business	business	NOUN
taxlaw-2801	724	5	is	be	AUX
taxlaw-2801	724	6	currently	currently	ADV
taxlaw-2801	724	7	maximizing	maximize	VERB
taxlaw-2801	724	8	profits	profit	NOUN
taxlaw-2801	724	9	.	.	PUNCT
taxlaw-2801	725	1	96	96	NUM
taxlaw-2801	725	2	she	she	PRON
taxlaw-2801	725	3	would	would	AUX
taxlaw-2801	725	4	save	save	VERB
taxlaw-2801	725	5	$	$	SYM
taxlaw-2801	725	6	0.12	0.12	NUM
taxlaw-2801	725	7	from	from	ADP
taxlaw-2801	725	8	the	the	DET
taxlaw-2801	725	9	reduction	reduction	NOUN
taxlaw-2801	725	10	in	in	ADP
taxlaw-2801	725	11	taxes	taxis	NOUN
taxlaw-2801	725	12	,	,	PUNCT
taxlaw-2801	725	13	which	which	PRON
taxlaw-2801	725	14	is	be	AUX
taxlaw-2801	725	15	greater	great	ADJ
taxlaw-2801	725	16	than	than	ADP
taxlaw-2801	725	17	the	the	DET
taxlaw-2801	725	18	additional	additional	ADJ
taxlaw-2801	725	19	$	$	SYM
taxlaw-2801	725	20	0.10	0.10	NUM
taxlaw-2801	725	21	return	return	NOUN
taxlaw-2801	725	22	on	on	ADP
taxlaw-2801	725	23	the	the	DET
taxlaw-2801	725	24	$	$	SYM
taxlaw-2801	725	25	1	1	NUM
taxlaw-2801	725	26	investment	investment	NOUN
taxlaw-2801	725	27	she	she	PRON
taxlaw-2801	725	28	had	have	AUX
taxlaw-2801	725	29	been	be	AUX
taxlaw-2801	725	30	getting	get	VERB
taxlaw-2801	725	31	.	.	PUNCT
taxlaw-2801	726	1	97	97	NUM
taxlaw-2801	726	2	of	of	ADP
taxlaw-2801	726	3	course	course	NOUN
taxlaw-2801	726	4	,	,	PUNCT
taxlaw-2801	726	5	if	if	SCONJ
taxlaw-2801	726	6	a	a	DET
taxlaw-2801	726	7	taxpayer	taxpayer	NOUN
taxlaw-2801	726	8	could	could	AUX
taxlaw-2801	726	9	cut	cut	VERB
taxlaw-2801	726	10	business	business	NOUN
taxlaw-2801	726	11	expenses	expense	NOUN
taxlaw-2801	726	12	without	without	ADP
taxlaw-2801	726	13	losing	lose	VERB
taxlaw-2801	726	14	any	any	DET
taxlaw-2801	726	15	pre	pre	ADJ
taxlaw-2801	726	16	-	-	ADJ
taxlaw-2801	726	17	tax	tax	ADJ
taxlaw-2801	726	18	revenue	revenue	NOUN
taxlaw-2801	726	19	(	(	PUNCT
taxlaw-2801	726	20	say	say	INTJ
taxlaw-2801	726	21	,	,	PUNCT
taxlaw-2801	726	22	when	when	SCONJ
taxlaw-2801	726	23	cutting	cut	VERB
taxlaw-2801	726	24	$	$	SYM
taxlaw-2801	726	25	1	1	NUM
taxlaw-2801	726	26	produces	produce	VERB
taxlaw-2801	726	27	a	a	DET
taxlaw-2801	726	28	$	$	SYM
taxlaw-2801	726	29	0.90	0.90	NUM
taxlaw-2801	726	30	loss	loss	NOUN
taxlaw-2801	726	31	of	of	ADP
taxlaw-2801	726	32	revenue	revenue	NOUN
taxlaw-2801	726	33	)	)	PUNCT
taxlaw-2801	726	34	,	,	PUNCT
taxlaw-2801	726	35	she	she	PRON
taxlaw-2801	726	36	would	would	AUX
taxlaw-2801	726	37	have	have	VERB
taxlaw-2801	726	38	an	an	DET
taxlaw-2801	726	39	incentive	incentive	NOUN
taxlaw-2801	726	40	to	to	PART
taxlaw-2801	726	41	do	do	AUX
taxlaw-2801	726	42	that	that	PRON
taxlaw-2801	726	43	even	even	ADV
taxlaw-2801	726	44	without	without	ADP
taxlaw-2801	726	45	a	a	DET
taxlaw-2801	726	46	gross	gross	ADJ
taxlaw-2801	726	47	receipts	receipt	NOUN
taxlaw-2801	726	48	tax	tax	NOUN
taxlaw-2801	726	49	.	.	PUNCT
taxlaw-2801	727	1	2011	2011	NUM
taxlaw-2801	727	2	]	]	PUNCT
taxlaw-2801	728	1	narrowing	narrow	VERB
taxlaw-2801	728	2	the	the	DET
taxlaw-2801	728	3	tax	tax	NOUN
taxlaw-2801	728	4	gap	gap	NOUN
taxlaw-2801	728	5	through	through	ADP
taxlaw-2801	728	6	presumptive	presumptive	ADJ
taxlaw-2801	728	7	taxation	taxation	NOUN
taxlaw-2801	728	8	129	129	NUM
taxlaw-2801	728	9	what	what	PRON
taxlaw-2801	728	10	’s	’	VERB
taxlaw-2801	728	11	more	more	ADJ
taxlaw-2801	728	12	,	,	PUNCT
taxlaw-2801	728	13	neither	neither	CCONJ
taxlaw-2801	728	14	an	an	DET
taxlaw-2801	728	15	income	income	NOUN
taxlaw-2801	728	16	tax	tax	NOUN
taxlaw-2801	728	17	nor	nor	CCONJ
taxlaw-2801	728	18	a	a	DET
taxlaw-2801	728	19	consumption	consumption	NOUN
taxlaw-2801	728	20	tax	tax	NOUN
taxlaw-2801	728	21	,	,	PUNCT
taxlaw-2801	728	22	at	at	ADP
taxlaw-2801	728	23	least	least	ADJ
taxlaw-2801	728	24	in	in	ADP
taxlaw-2801	728	25	their	their	PRON
taxlaw-2801	728	26	ideal	ideal	ADJ
taxlaw-2801	728	27	forms	form	NOUN
taxlaw-2801	728	28	,	,	PUNCT
taxlaw-2801	728	29	would	would	AUX
taxlaw-2801	728	30	have	have	VERB
taxlaw-2801	728	31	this	this	DET
taxlaw-2801	728	32	cascading	cascade	VERB
taxlaw-2801	728	33	effect	effect	NOUN
taxlaw-2801	728	34	,	,	PUNCT
taxlaw-2801	728	35	as	as	SCONJ
taxlaw-2801	728	36	those	those	DET
taxlaw-2801	728	37	taxes	taxis	NOUN
taxlaw-2801	728	38	(	(	PUNCT
taxlaw-2801	728	39	assuming	assume	VERB
taxlaw-2801	728	40	full	full	ADJ
taxlaw-2801	728	41	compliance	compliance	NOUN
taxlaw-2801	728	42	)	)	PUNCT
taxlaw-2801	728	43	are	be	AUX
taxlaw-2801	728	44	generally	generally	ADV
taxlaw-2801	728	45	neutral	neutral	ADJ
taxlaw-2801	728	46	with	with	ADP
taxlaw-2801	728	47	respect	respect	NOUN
taxlaw-2801	728	48	to	to	ADP
taxlaw-2801	728	49	the	the	DET
taxlaw-2801	728	50	vertical	vertical	ADJ
taxlaw-2801	728	51	integration	integration	NOUN
taxlaw-2801	728	52	of	of	ADP
taxlaw-2801	728	53	the	the	DET
taxlaw-2801	728	54	firm.98	firm.98	PROPN
taxlaw-2801	728	55	and	and	CCONJ
taxlaw-2801	728	56	finally	finally	ADV
taxlaw-2801	728	57	,	,	PUNCT
taxlaw-2801	728	58	a	a	DET
taxlaw-2801	728	59	gross	gross	ADJ
taxlaw-2801	728	60	receipts	receipt	NOUN
taxlaw-2801	728	61	tax	tax	NOUN
taxlaw-2801	728	62	produces	produce	VERB
taxlaw-2801	728	63	much	much	ADJ
taxlaw-2801	728	64	the	the	DET
taxlaw-2801	728	65	same	same	ADJ
taxlaw-2801	728	66	labor	labor	NOUN
taxlaw-2801	728	67	-	-	PUNCT
taxlaw-2801	728	68	leisure	leisure	NOUN
taxlaw-2801	728	69	distortion	distortion	NOUN
taxlaw-2801	728	70	that	that	SCONJ
taxlaw-2801	728	71	an	an	DET
taxlaw-2801	728	72	income	income	NOUN
taxlaw-2801	728	73	or	or	CCONJ
taxlaw-2801	728	74	consumption	consumption	NOUN
taxlaw-2801	728	75	tax	tax	NOUN
taxlaw-2801	728	76	does	do	VERB
taxlaw-2801	728	77	.	.	PUNCT
taxlaw-2801	729	1	thus	thus	ADV
taxlaw-2801	729	2	,	,	PUNCT
taxlaw-2801	729	3	if	if	SCONJ
taxlaw-2801	729	4	a	a	DET
taxlaw-2801	729	5	taxpayer	taxpayer	NOUN
taxlaw-2801	729	6	can	can	AUX
taxlaw-2801	729	7	choose	choose	VERB
taxlaw-2801	729	8	between	between	ADP
taxlaw-2801	729	9	working	work	VERB
taxlaw-2801	729	10	another	another	DET
taxlaw-2801	729	11	hour	hour	NOUN
taxlaw-2801	729	12	and	and	CCONJ
taxlaw-2801	729	13	producing	produce	VERB
taxlaw-2801	729	14	taxable	taxable	ADJ
taxlaw-2801	729	15	gross	gross	ADJ
taxlaw-2801	729	16	receipts	receipt	NOUN
taxlaw-2801	729	17	,	,	PUNCT
taxlaw-2801	729	18	on	on	ADP
taxlaw-2801	729	19	the	the	DET
taxlaw-2801	729	20	one	one	NUM
taxlaw-2801	729	21	hand	hand	NOUN
taxlaw-2801	729	22	,	,	PUNCT
taxlaw-2801	729	23	or	or	CCONJ
taxlaw-2801	729	24	engaging	engage	VERB
taxlaw-2801	729	25	in	in	ADP
taxlaw-2801	729	26	untaxed	untaxed	ADJ
taxlaw-2801	729	27	leisure	leisure	NOUN
taxlaw-2801	729	28	,	,	PUNCT
taxlaw-2801	729	29	on	on	ADP
taxlaw-2801	729	30	the	the	DET
taxlaw-2801	729	31	other	other	ADJ
taxlaw-2801	729	32	,	,	PUNCT
taxlaw-2801	729	33	there	there	PRON
taxlaw-2801	729	34	will	will	AUX
taxlaw-2801	729	35	be	be	AUX
taxlaw-2801	729	36	a	a	DET
taxlaw-2801	729	37	tax	tax	NOUN
taxlaw-2801	729	38	inducement	inducement	NOUN
taxlaw-2801	729	39	toward	toward	ADP
taxlaw-2801	729	40	the	the	DET
taxlaw-2801	729	41	latter	latter	ADJ
taxlaw-2801	729	42	.	.	PUNCT
taxlaw-2801	730	1	the	the	DET
taxlaw-2801	730	2	distributional	distributional	ADJ
taxlaw-2801	730	3	and	and	CCONJ
taxlaw-2801	730	4	efficiency	efficiency	NOUN
taxlaw-2801	730	5	problems	problem	NOUN
taxlaw-2801	730	6	associated	associate	VERB
taxlaw-2801	730	7	with	with	ADP
taxlaw-2801	730	8	a	a	DET
taxlaw-2801	730	9	pure	pure	ADJ
taxlaw-2801	730	10	gross	gross	ADJ
taxlaw-2801	730	11	receipts	receipt	NOUN
taxlaw-2801	730	12	tax	tax	NOUN
taxlaw-2801	730	13	seem	seem	NOUN
taxlaw-2801	730	14	disqualifying	disqualify	VERB
taxlaw-2801	730	15	.	.	PUNCT
taxlaw-2801	731	1	however	however	ADV
taxlaw-2801	731	2	,	,	PUNCT
taxlaw-2801	731	3	it	it	PRON
taxlaw-2801	731	4	should	should	AUX
taxlaw-2801	731	5	be	be	AUX
taxlaw-2801	731	6	kept	keep	VERB
taxlaw-2801	731	7	in	in	ADP
taxlaw-2801	731	8	mind	mind	NOUN
taxlaw-2801	731	9	that	that	SCONJ
taxlaw-2801	731	10	the	the	DET
taxlaw-2801	731	11	relevant	relevant	ADJ
taxlaw-2801	731	12	choice	choice	NOUN
taxlaw-2801	731	13	is	be	AUX
taxlaw-2801	731	14	between	between	ADP
taxlaw-2801	731	15	a	a	DET
taxlaw-2801	731	16	poorly	poorly	ADV
taxlaw-2801	731	17	enforced	enforce	VERB
taxlaw-2801	731	18	smb	smb	NOUN
taxlaw-2801	731	19	income	income	NOUN
taxlaw-2801	731	20	tax	tax	NOUN
taxlaw-2801	731	21	and	and	CCONJ
taxlaw-2801	731	22	a	a	DET
taxlaw-2801	731	23	somewhat	somewhat	ADV
taxlaw-2801	731	24	-	-	PUNCT
taxlaw-2801	731	25	better	well	ADJ
taxlaw-2801	731	26	enforced	enforce	VERB
taxlaw-2801	731	27	gross	gross	ADJ
taxlaw-2801	731	28	receipts	receipt	NOUN
taxlaw-2801	731	29	tax	tax	NOUN
taxlaw-2801	731	30	.	.	PUNCT
taxlaw-2801	732	1	3	3	X
taxlaw-2801	732	2	.	.	X
taxlaw-2801	732	3	modified	modify	VERB
taxlaw-2801	732	4	gross	gross	ADJ
taxlaw-2801	732	5	receipts	receipt	NOUN
taxlaw-2801	732	6	(	(	PUNCT
taxlaw-2801	732	7	mgr	mgr	NOUN
taxlaw-2801	732	8	)	)	PUNCT
taxlaw-2801	732	9	tax	tax	NOUN
taxlaw-2801	732	10	:	:	PUNCT
taxlaw-2801	732	11	using	use	VERB
taxlaw-2801	732	12	historical	historical	ADJ
taxlaw-2801	732	13	line	line	NOUN
taxlaw-2801	732	14	-	-	PUNCT
taxlaw-2801	732	15	ofbusiness	ofbusiness	NOUN
taxlaw-2801	732	16	profit	profit	NOUN
taxlaw-2801	732	17	ratios	ratio	NOUN
taxlaw-2801	732	18	to	to	PART
taxlaw-2801	732	19	estimate	estimate	VERB
taxlaw-2801	732	20	net	net	ADJ
taxlaw-2801	732	21	income	income	NOUN
taxlaw-2801	732	22	.	.	PUNCT
taxlaw-2801	733	1	a.	a.	NOUN
taxlaw-2801	734	1	the	the	DET
taxlaw-2801	734	2	basic	basic	ADJ
taxlaw-2801	734	3	idea	idea	NOUN
taxlaw-2801	734	4	if	if	SCONJ
taxlaw-2801	734	5	the	the	DET
taxlaw-2801	734	6	regular	regular	ADJ
taxlaw-2801	734	7	income	income	NOUN
taxlaw-2801	734	8	tax	tax	NOUN
taxlaw-2801	734	9	concentrates	concentrate	VERB
taxlaw-2801	734	10	too	too	ADV
taxlaw-2801	734	11	much	much	ADV
taxlaw-2801	734	12	on	on	ADP
taxlaw-2801	734	13	achieving	achieve	VERB
taxlaw-2801	734	14	accuracy	accuracy	NOUN
taxlaw-2801	734	15	in	in	ADP
taxlaw-2801	734	16	the	the	DET
taxlaw-2801	734	17	measurement	measurement	NOUN
taxlaw-2801	734	18	of	of	ADP
taxlaw-2801	734	19	smb	smb	PROPN
taxlaw-2801	734	20	income	income	NOUN
taxlaw-2801	734	21	while	while	SCONJ
taxlaw-2801	734	22	sacrificing	sacrifice	VERB
taxlaw-2801	734	23	too	too	ADV
taxlaw-2801	734	24	much	much	ADJ
taxlaw-2801	734	25	in	in	ADP
taxlaw-2801	734	26	terms	term	NOUN
taxlaw-2801	734	27	of	of	ADP
taxlaw-2801	734	28	ease	ease	NOUN
taxlaw-2801	734	29	of	of	ADP
taxlaw-2801	734	30	enforcement	enforcement	NOUN
taxlaw-2801	734	31	(	(	PUNCT
taxlaw-2801	734	32	thus	thus	ADV
taxlaw-2801	734	33	resulting	result	VERB
taxlaw-2801	734	34	in	in	ADP
taxlaw-2801	734	35	the	the	DET
taxlaw-2801	734	36	current	current	ADJ
taxlaw-2801	734	37	large	large	ADJ
taxlaw-2801	734	38	smb	smb	NOUN
taxlaw-2801	734	39	tax	tax	NOUN
taxlaw-2801	734	40	gap	gap	NOUN
taxlaw-2801	734	41	and	and	CCONJ
taxlaw-2801	734	42	a	a	DET
taxlaw-2801	734	43	failure	failure	NOUN
taxlaw-2801	734	44	to	to	PART
taxlaw-2801	734	45	measure	measure	VERB
taxlaw-2801	734	46	income	income	NOUN
taxlaw-2801	734	47	accurately	accurately	ADV
taxlaw-2801	734	48	in	in	ADP
taxlaw-2801	734	49	any	any	DET
taxlaw-2801	734	50	event	event	NOUN
taxlaw-2801	734	51	)	)	PUNCT
taxlaw-2801	734	52	,	,	PUNCT
taxlaw-2801	734	53	and	and	CCONJ
taxlaw-2801	734	54	if	if	SCONJ
taxlaw-2801	734	55	a	a	DET
taxlaw-2801	734	56	pure	pure	ADJ
taxlaw-2801	734	57	gross	gross	ADJ
taxlaw-2801	734	58	receipts	receipt	NOUN
taxlaw-2801	734	59	tax	tax	NOUN
taxlaw-2801	734	60	is	be	AUX
taxlaw-2801	734	61	unacceptably	unacceptably	ADV
taxlaw-2801	734	62	inaccurate	inaccurate	ADJ
taxlaw-2801	734	63	(	(	PUNCT
taxlaw-2801	734	64	producing	produce	VERB
taxlaw-2801	734	65	the	the	DET
taxlaw-2801	734	66	inefficiencies	inefficiency	NOUN
taxlaw-2801	734	67	and	and	CCONJ
taxlaw-2801	734	68	distributive	distributive	ADJ
taxlaw-2801	734	69	inequities	inequity	NOUN
taxlaw-2801	734	70	described	describe	VERB
taxlaw-2801	734	71	above	above	ADP
taxlaw-2801	734	72	)	)	PUNCT
taxlaw-2801	734	73	,	,	PUNCT
taxlaw-2801	734	74	perhaps	perhaps	ADV
taxlaw-2801	734	75	the	the	DET
taxlaw-2801	734	76	best	good	ADJ
taxlaw-2801	734	77	approach	approach	NOUN
taxlaw-2801	734	78	might	might	AUX
taxlaw-2801	734	79	be	be	AUX
taxlaw-2801	734	80	a	a	DET
taxlaw-2801	734	81	compromise	compromise	NOUN
taxlaw-2801	734	82	between	between	ADP
taxlaw-2801	734	83	the	the	DET
taxlaw-2801	734	84	two	two	NUM
taxlaw-2801	734	85	.	.	PUNCT
taxlaw-2801	735	1	specifically	specifically	ADV
taxlaw-2801	735	2	,	,	PUNCT
taxlaw-2801	735	3	consider	consider	VERB
taxlaw-2801	735	4	a	a	DET
taxlaw-2801	735	5	tax	tax	NOUN
taxlaw-2801	735	6	regime	regime	NOUN
taxlaw-2801	735	7	that	that	PRON
taxlaw-2801	735	8	requires	require	VERB
taxlaw-2801	735	9	each	each	DET
taxlaw-2801	735	10	smb	smb	NOUN
taxlaw-2801	735	11	taxpayer	taxpayer	NOUN
taxlaw-2801	735	12	to	to	PART
taxlaw-2801	735	13	report	report	VERB
taxlaw-2801	735	14	her	her	PRON
taxlaw-2801	735	15	gross	gross	ADJ
taxlaw-2801	735	16	receipts	receipt	NOUN
taxlaw-2801	735	17	for	for	ADP
taxlaw-2801	735	18	the	the	DET
taxlaw-2801	735	19	year	year	NOUN
taxlaw-2801	735	20	just	just	ADV
taxlaw-2801	735	21	as	as	ADP
taxlaw-2801	735	22	under	under	ADP
taxlaw-2801	735	23	the	the	DET
taxlaw-2801	735	24	present	present	ADJ
taxlaw-2801	735	25	income	income	NOUN
taxlaw-2801	735	26	tax	tax	NOUN
taxlaw-2801	735	27	,	,	PUNCT
taxlaw-2801	735	28	but	but	CCONJ
taxlaw-2801	735	29	that	that	PRON
taxlaw-2801	735	30	disallows	disallow	VERB
taxlaw-2801	735	31	all	all	DET
taxlaw-2801	735	32	business	business	NOUN
taxlaw-2801	735	33	expense	expense	NOUN
taxlaw-2801	735	34	deductions	deduction	NOUN
taxlaw-2801	735	35	and	and	CCONJ
taxlaw-2801	735	36	instead	instead	ADV
taxlaw-2801	735	37	imposes	imposes	AUX
taxlaw-2801	735	38	presumed	presume	VERB
taxlaw-2801	735	39	profit	profit	NOUN
taxlaw-2801	735	40	percentages	percentage	NOUN
taxlaw-2801	735	41	based	base	VERB
taxlaw-2801	735	42	on	on	ADP
taxlaw-2801	735	43	historical	historical	ADJ
taxlaw-2801	735	44	average	average	ADJ
taxlaw-2801	735	45	profit	profit	NOUN
taxlaw-2801	735	46	ratios	ratio	NOUN
taxlaw-2801	735	47	within	within	ADP
taxlaw-2801	735	48	the	the	DET
taxlaw-2801	735	49	taxpayer	taxpayer	NOUN
taxlaw-2801	735	50	’s	’s	PART
taxlaw-2801	735	51	line	line	NOUN
taxlaw-2801	735	52	of	of	ADP
taxlaw-2801	735	53	business.99	business.99	PROPN
taxlaw-2801	735	54	these	these	DET
taxlaw-2801	735	55	presumed	presume	VERB
taxlaw-2801	735	56	profit	profit	NOUN
taxlaw-2801	735	57	ratios	ratio	NOUN
taxlaw-2801	735	58	could	could	AUX
taxlaw-2801	735	59	be	be	AUX
taxlaw-2801	735	60	either	either	CCONJ
taxlaw-2801	735	61	set	set	VERB
taxlaw-2801	735	62	by	by	ADP
taxlaw-2801	735	63	congress	congress	PROPN
taxlaw-2801	735	64	or	or	CCONJ
taxlaw-2801	735	65	perhaps	perhaps	ADV
taxlaw-2801	735	66	promulgated	promulgate	VERB
taxlaw-2801	735	67	by	by	ADP
taxlaw-2801	735	68	the	the	DET
taxlaw-2801	735	69	treasury	treasury	PROPN
taxlaw-2801	735	70	department	department	PROPN
taxlaw-2801	735	71	(	(	PUNCT
taxlaw-2801	735	72	under	under	ADP
taxlaw-2801	735	73	authority	authority	NOUN
taxlaw-2801	735	74	delegated	delegate	VERB
taxlaw-2801	735	75	from	from	ADP
taxlaw-2801	735	76	congress	congress	PROPN
taxlaw-2801	735	77	)	)	PUNCT
taxlaw-2801	735	78	and	and	CCONJ
taxlaw-2801	735	79	would	would	AUX
taxlaw-2801	735	80	be	be	AUX
taxlaw-2801	735	81	based	base	VERB
taxlaw-2801	735	82	on	on	ADP
taxlaw-2801	735	83	their	their	PRON
taxlaw-2801	735	84	study	study	NOUN
taxlaw-2801	735	85	of	of	ADP
taxlaw-2801	735	86	actual	actual	ADJ
taxlaw-2801	735	87	historical	historical	ADJ
taxlaw-2801	735	88	profit	profit	NOUN
taxlaw-2801	735	89	margins	margin	NOUN
taxlaw-2801	735	90	for	for	ADP
taxlaw-2801	735	91	particular	particular	ADJ
taxlaw-2801	735	92	industries	industry	NOUN
taxlaw-2801	735	93	and	and	CCONJ
taxlaw-2801	735	94	lines	line	NOUN
taxlaw-2801	735	95	of	of	ADP
taxlaw-2801	735	96	business	business	NOUN
taxlaw-2801	735	97	within	within	ADP
taxlaw-2801	735	98	industries	industry	NOUN
taxlaw-2801	735	99	(	(	PUNCT
taxlaw-2801	735	100	based	base	VERB
taxlaw-2801	735	101	on	on	ADP
taxlaw-2801	735	102	tcmp	tcmp	ADJ
taxlaw-2801	735	103	-	-	PUNCT
taxlaw-2801	735	104	type	type	NOUN
taxlaw-2801	735	105	audits	audits	NOUN
taxlaw-2801	735	106	of	of	ADP
taxlaw-2801	735	107	a	a	DET
taxlaw-2801	735	108	random	random	ADJ
taxlaw-2801	735	109	sample	sample	NOUN
taxlaw-2801	735	110	of	of	ADP
taxlaw-2801	735	111	smbs	smb	NOUN
taxlaw-2801	735	112	in	in	ADP
taxlaw-2801	735	113	each	each	DET
taxlaw-2801	735	114	industry	industry	NOUN
taxlaw-2801	735	115	)	)	PUNCT
taxlaw-2801	735	116	.	.	PUNCT
taxlaw-2801	736	1	100	100	NUM
taxlaw-2801	736	2	these	these	DET
taxlaw-2801	736	3	industry	industry	NOUN
taxlaw-2801	736	4	-	-	PUNCT
taxlaw-2801	736	5	specific	specific	ADJ
taxlaw-2801	736	6	presumed	presume	VERB
taxlaw-2801	736	7	profit	profit	NOUN
taxlaw-2801	736	8	ratios	ratio	NOUN
taxlaw-2801	736	9	could	could	AUX
taxlaw-2801	736	10	be	be	AUX
taxlaw-2801	736	11	made	make	VERB
taxlaw-2801	736	12	fixed	fix	VERB
taxlaw-2801	736	13	or	or	CCONJ
taxlaw-2801	736	14	variable	variable	ADJ
taxlaw-2801	736	15	.	.	PUNCT
taxlaw-2801	737	1	if	if	SCONJ
taxlaw-2801	737	2	they	they	PRON
taxlaw-2801	737	3	were	be	AUX
taxlaw-2801	737	4	fixed	fix	VERB
taxlaw-2801	737	5	,	,	PUNCT
taxlaw-2801	737	6	they	they	PRON
taxlaw-2801	737	7	would	would	AUX
taxlaw-2801	737	8	presumably	presumably	ADV
taxlaw-2801	737	9	be	be	AUX
taxlaw-2801	737	10	based	base	VERB
taxlaw-2801	737	11	on	on	ADP
taxlaw-2801	737	12	the	the	DET
taxlaw-2801	737	13	best	good	ADJ
taxlaw-2801	737	14	available	available	ADJ
taxlaw-2801	737	15	evidence	evidence	NOUN
taxlaw-2801	737	16	of	of	ADP
taxlaw-2801	737	17	actual	actual	ADJ
taxlaw-2801	737	18	industry	industry	NOUN
taxlaw-2801	737	19	profit	profit	NOUN
taxlaw-2801	737	20	margins	margin	NOUN
taxlaw-2801	737	21	at	at	ADP
taxlaw-2801	737	22	the	the	DET
taxlaw-2801	737	23	time	time	NOUN
taxlaw-2801	737	24	the	the	DET
taxlaw-2801	737	25	regime	regime	NOUN
taxlaw-2801	737	26	was	be	AUX
taxlaw-2801	737	27	adopted	adopt	VERB
taxlaw-2801	737	28	.	.	PUNCT
taxlaw-2801	738	1	if	if	SCONJ
taxlaw-2801	738	2	they	they	PRON
taxlaw-2801	738	3	were	be	AUX
taxlaw-2801	738	4	variable	variable	ADJ
taxlaw-2801	738	5	,	,	PUNCT
taxlaw-2801	738	6	although	although	SCONJ
taxlaw-2801	738	7	they	they	PRON
taxlaw-2801	738	8	would	would	AUX
taxlaw-2801	738	9	start	start	VERB
taxlaw-2801	738	10	off	off	ADP
taxlaw-2801	738	11	based	base	VERB
taxlaw-2801	738	12	on	on	ADP
taxlaw-2801	738	13	the	the	DET
taxlaw-2801	738	14	industry	industry	NOUN
taxlaw-2801	738	15	profit	profit	NOUN
taxlaw-2801	738	16	margins	margin	NOUN
taxlaw-2801	738	17	at	at	ADP
taxlaw-2801	738	18	the	the	DET
taxlaw-2801	738	19	time	time	NOUN
taxlaw-2801	738	20	of	of	ADP
taxlaw-2801	738	21	adoption	adoption	NOUN
taxlaw-2801	738	22	,	,	PUNCT
taxlaw-2801	738	23	they	they	PRON
taxlaw-2801	738	24	would	would	AUX
taxlaw-2801	738	25	periodically	periodically	ADV
taxlaw-2801	738	26	be	be	AUX
taxlaw-2801	738	27	updated	update	VERB
taxlaw-2801	738	28	to	to	PART
taxlaw-2801	738	29	reflect	reflect	VERB
taxlaw-2801	738	30	more	more	ADJ
taxlaw-2801	738	31	current	current	ADJ
taxlaw-2801	738	32	data	datum	NOUN
taxlaw-2801	738	33	,	,	PUNCT
taxlaw-2801	738	34	either	either	CCONJ
taxlaw-2801	738	35	98	98	NUM
taxlaw-2801	738	36	appendix	appendix	NOUN
taxlaw-2801	738	37	a	a	DET
taxlaw-2801	738	38	includes	include	VERB
taxlaw-2801	738	39	an	an	DET
taxlaw-2801	738	40	example	example	NOUN
taxlaw-2801	738	41	illustrating	illustrate	VERB
taxlaw-2801	738	42	this	this	DET
taxlaw-2801	738	43	difference	difference	NOUN
taxlaw-2801	738	44	between	between	ADP
taxlaw-2801	738	45	a	a	DET
taxlaw-2801	738	46	gross	gross	ADJ
taxlaw-2801	738	47	receipts	receipt	NOUN
taxlaw-2801	738	48	tax	tax	NOUN
taxlaw-2801	738	49	and	and	CCONJ
taxlaw-2801	738	50	either	either	CCONJ
taxlaw-2801	738	51	an	an	DET
taxlaw-2801	738	52	income	income	NOUN
taxlaw-2801	738	53	or	or	CCONJ
taxlaw-2801	738	54	a	a	DET
taxlaw-2801	738	55	consumption	consumption	NOUN
taxlaw-2801	738	56	tax	tax	NOUN
taxlaw-2801	738	57	,	,	PUNCT
taxlaw-2801	738	58	both	both	PRON
taxlaw-2801	738	59	of	of	ADP
taxlaw-2801	738	60	which	which	PRON
taxlaw-2801	738	61	are	be	AUX
taxlaw-2801	738	62	,	,	PUNCT
taxlaw-2801	738	63	in	in	ADP
taxlaw-2801	738	64	their	their	PRON
taxlaw-2801	738	65	ideal	ideal	ADJ
taxlaw-2801	738	66	forms	form	NOUN
taxlaw-2801	738	67	(	(	PUNCT
taxlaw-2801	738	68	including	include	VERB
taxlaw-2801	738	69	full	full	ADJ
taxlaw-2801	738	70	enforcement	enforcement	NOUN
taxlaw-2801	738	71	and	and	CCONJ
taxlaw-2801	738	72	compliance	compliance	NOUN
taxlaw-2801	738	73	)	)	PUNCT
taxlaw-2801	738	74	neutral	neutral	ADJ
taxlaw-2801	738	75	with	with	ADP
taxlaw-2801	738	76	respect	respect	NOUN
taxlaw-2801	738	77	to	to	ADP
taxlaw-2801	738	78	the	the	DET
taxlaw-2801	738	79	level	level	NOUN
taxlaw-2801	738	80	of	of	ADP
taxlaw-2801	738	81	vertical	vertical	ADJ
taxlaw-2801	738	82	integration	integration	NOUN
taxlaw-2801	738	83	.	.	PUNCT
taxlaw-2801	739	1	there	there	PRON
taxlaw-2801	739	2	is	be	VERB
taxlaw-2801	739	3	also	also	ADV
taxlaw-2801	739	4	an	an	DET
taxlaw-2801	739	5	example	example	NOUN
taxlaw-2801	739	6	explaining	explain	VERB
taxlaw-2801	739	7	the	the	DET
taxlaw-2801	739	8	cross	cross	ADJ
taxlaw-2801	739	9	-	-	ADJ
taxlaw-2801	739	10	border	border	ADJ
taxlaw-2801	739	11	inefficiencies	inefficiency	NOUN
taxlaw-2801	739	12	associated	associate	VERB
taxlaw-2801	739	13	with	with	ADP
taxlaw-2801	739	14	a	a	DET
taxlaw-2801	739	15	gross	gross	ADJ
taxlaw-2801	739	16	receipts	receipt	NOUN
taxlaw-2801	739	17	tax	tax	NOUN
taxlaw-2801	739	18	.	.	PUNCT
taxlaw-2801	740	1	99	99	NUM
taxlaw-2801	740	2	brazil	brazil	PROPN
taxlaw-2801	740	3	uses	use	VERB
taxlaw-2801	740	4	an	an	DET
taxlaw-2801	740	5	optional	optional	ADJ
taxlaw-2801	740	6	system	system	NOUN
taxlaw-2801	740	7	along	along	ADP
taxlaw-2801	740	8	these	these	DET
taxlaw-2801	740	9	lines	line	NOUN
taxlaw-2801	740	10	to	to	PART
taxlaw-2801	740	11	tax	tax	VERB
taxlaw-2801	740	12	smbs	smb	NOUN
taxlaw-2801	740	13	,	,	PUNCT
taxlaw-2801	740	14	as	as	SCONJ
taxlaw-2801	740	15	we	we	PRON
taxlaw-2801	740	16	explain	explain	VERB
taxlaw-2801	740	17	below	below	ADV
taxlaw-2801	740	18	.	.	PUNCT
taxlaw-2801	741	1	100	100	NUM
taxlaw-2801	741	2	this	this	PRON
taxlaw-2801	741	3	is	be	AUX
taxlaw-2801	741	4	similar	similar	ADJ
taxlaw-2801	741	5	to	to	ADP
taxlaw-2801	741	6	what	what	PRON
taxlaw-2801	741	7	is	be	AUX
taxlaw-2801	741	8	already	already	ADV
taxlaw-2801	741	9	done	do	VERB
taxlaw-2801	741	10	under	under	ADP
taxlaw-2801	741	11	the	the	DET
taxlaw-2801	741	12	comparable	comparable	ADJ
taxlaw-2801	741	13	profit	profit	NOUN
taxlaw-2801	741	14	method	method	NOUN
taxlaw-2801	741	15	(	(	PUNCT
taxlaw-2801	741	16	cpm	cpm	PROPN
taxlaw-2801	741	17	)	)	PUNCT
taxlaw-2801	741	18	for	for	ADP
taxlaw-2801	741	19	transfer	transfer	NOUN
taxlaw-2801	741	20	pricing	pricing	NOUN
taxlaw-2801	741	21	adjustments	adjustment	NOUN
taxlaw-2801	741	22	.	.	PUNCT
taxlaw-2801	742	1	under	under	ADP
taxlaw-2801	742	2	the	the	DET
taxlaw-2801	742	3	cpm	cpm	NOUN
taxlaw-2801	742	4	,	,	PUNCT
taxlaw-2801	742	5	the	the	DET
taxlaw-2801	742	6	irs	irs	PROPN
taxlaw-2801	742	7	relies	rely	VERB
taxlaw-2801	742	8	on	on	ADP
taxlaw-2801	742	9	the	the	DET
taxlaw-2801	742	10	standard	standard	ADJ
taxlaw-2801	742	11	industrial	industrial	ADJ
taxlaw-2801	742	12	classification	classification	NOUN
taxlaw-2801	742	13	,	,	PUNCT
taxlaw-2801	742	14	published	publish	VERB
taxlaw-2801	742	15	by	by	ADP
taxlaw-2801	742	16	the	the	DET
taxlaw-2801	742	17	u.s	u.s	PROPN
taxlaw-2801	742	18	.	.	PROPN
taxlaw-2801	742	19	department	department	PROPN
taxlaw-2801	742	20	of	of	ADP
taxlaw-2801	742	21	commerce	commerce	PROPN
taxlaw-2801	742	22	,	,	PUNCT
taxlaw-2801	742	23	which	which	PRON
taxlaw-2801	742	24	classifies	classify	VERB
taxlaw-2801	742	25	all	all	DET
taxlaw-2801	742	26	businesses	business	NOUN
taxlaw-2801	742	27	into	into	ADP
taxlaw-2801	742	28	categories	category	NOUN
taxlaw-2801	742	29	.	.	PUNCT
taxlaw-2801	743	1	for	for	ADP
taxlaw-2801	743	2	all	all	DET
taxlaw-2801	743	3	companies	company	NOUN
taxlaw-2801	743	4	within	within	ADP
taxlaw-2801	743	5	a	a	DET
taxlaw-2801	743	6	category	category	NOUN
taxlaw-2801	743	7	,	,	PUNCT
taxlaw-2801	743	8	the	the	DET
taxlaw-2801	743	9	irs	irs	PROPN
taxlaw-2801	743	10	takes	take	VERB
taxlaw-2801	743	11	the	the	DET
taxlaw-2801	743	12	tax	tax	NOUN
taxlaw-2801	743	13	returns	return	NOUN
taxlaw-2801	743	14	data	datum	NOUN
taxlaw-2801	743	15	and	and	CCONJ
taxlaw-2801	743	16	calculates	calculate	VERB
taxlaw-2801	743	17	the	the	DET
taxlaw-2801	743	18	profit	profit	NOUN
taxlaw-2801	743	19	margins	margin	NOUN
taxlaw-2801	743	20	,	,	PUNCT
taxlaw-2801	743	21	arranging	arrange	VERB
taxlaw-2801	743	22	them	they	PRON
taxlaw-2801	743	23	in	in	ADP
taxlaw-2801	743	24	a	a	DET
taxlaw-2801	743	25	continuum	continuum	NOUN
taxlaw-2801	743	26	from	from	ADP
taxlaw-2801	743	27	0	0	NUM
taxlaw-2801	743	28	to	to	PART
taxlaw-2801	743	29	100	100	NUM
taxlaw-2801	743	30	%	%	NOUN
taxlaw-2801	743	31	(	(	PUNCT
taxlaw-2801	743	32	from	from	ADP
taxlaw-2801	743	33	least	least	ADJ
taxlaw-2801	743	34	to	to	ADP
taxlaw-2801	743	35	most	most	ADV
taxlaw-2801	743	36	profitable	profitable	ADJ
taxlaw-2801	743	37	)	)	PUNCT
taxlaw-2801	743	38	,	,	PUNCT
taxlaw-2801	743	39	thus	thus	ADV
taxlaw-2801	743	40	creating	create	VERB
taxlaw-2801	743	41	a	a	DET
taxlaw-2801	743	42	bell	bell	NOUN
taxlaw-2801	743	43	-	-	PUNCT
taxlaw-2801	743	44	curve	curve	NOUN
taxlaw-2801	743	45	distribution	distribution	NOUN
taxlaw-2801	743	46	.	.	PUNCT
taxlaw-2801	744	1	the	the	DET
taxlaw-2801	744	2	area	area	NOUN
taxlaw-2801	744	3	between	between	ADP
taxlaw-2801	744	4	the	the	DET
taxlaw-2801	744	5	25th	25th	ADJ
taxlaw-2801	744	6	and	and	CCONJ
taxlaw-2801	744	7	75th	75th	ADJ
taxlaw-2801	744	8	percentiles	percentile	NOUN
taxlaw-2801	744	9	of	of	ADP
taxlaw-2801	744	10	this	this	DET
taxlaw-2801	744	11	curve	curve	NOUN
taxlaw-2801	744	12	is	be	AUX
taxlaw-2801	744	13	considered	consider	VERB
taxlaw-2801	744	14	“	"	PUNCT
taxlaw-2801	744	15	arm	arm	VERB
taxlaw-2801	744	16	’s	’s	PART
taxlaw-2801	744	17	length	length	NOUN
taxlaw-2801	744	18	”	"	PUNCT
taxlaw-2801	744	19	(	(	PUNCT
taxlaw-2801	744	20	or	or	CCONJ
taxlaw-2801	744	21	presumptively	presumptively	ADV
taxlaw-2801	744	22	valid	valid	ADJ
taxlaw-2801	744	23	)	)	PUNCT
taxlaw-2801	744	24	under	under	ADP
taxlaw-2801	744	25	the	the	DET
taxlaw-2801	744	26	cpm	cpm	PROPN
taxlaw-2801	744	27	method	method	NOUN
taxlaw-2801	744	28	.	.	PUNCT
taxlaw-2801	745	1	see	see	VERB
taxlaw-2801	745	2	reuven	reuven	PROPN
taxlaw-2801	745	3	s.	s.	PROPN
taxlaw-2801	745	4	avi	avi	PROPN
taxlaw-2801	745	5	-	-	PUNCT
taxlaw-2801	745	6	yonah	yonah	ADJ
taxlaw-2801	745	7	,	,	PUNCT
taxlaw-2801	745	8	international	international	ADJ
taxlaw-2801	745	9	tax	tax	NOUN
taxlaw-2801	745	10	as	as	ADP
taxlaw-2801	745	11	international	international	ADJ
taxlaw-2801	745	12	law	law	NOUN
taxlaw-2801	745	13	:	:	PUNCT
taxlaw-2801	745	14	an	an	DET
taxlaw-2801	745	15	analysis	analysis	NOUN
taxlaw-2801	745	16	of	of	ADP
taxlaw-2801	745	17	the	the	DET
taxlaw-2801	745	18	int’l	int’l	NUM
taxlaw-2801	745	19	tax	tax	NOUN
taxlaw-2801	745	20	regime	regime	NOUN
taxlaw-2801	745	21	215	215	NUM
taxlaw-2801	745	22	(	(	PUNCT
taxlaw-2801	745	23	2007	2007	NUM
taxlaw-2801	745	24	)	)	PUNCT
taxlaw-2801	745	25	.	.	PUNCT
taxlaw-2801	746	1	130	130	NUM
taxlaw-2801	746	2	columbia	columbia	PROPN
taxlaw-2801	746	3	journal	journal	PROPN
taxlaw-2801	746	4	of	of	ADP
taxlaw-2801	746	5	tax	tax	NOUN
taxlaw-2801	746	6	law	law	NOUN
taxlaw-2801	746	7	[	[	X
taxlaw-2801	746	8	vol	vol	NOUN
taxlaw-2801	746	9	.	.	PUNCT
taxlaw-2801	747	1	2:100	2:100	NUM
taxlaw-2801	747	2	through	through	ADP
taxlaw-2801	747	3	the	the	DET
taxlaw-2801	747	4	regulatory	regulatory	ADJ
taxlaw-2801	747	5	process	process	NOUN
taxlaw-2801	747	6	or	or	CCONJ
taxlaw-2801	747	7	through	through	ADP
taxlaw-2801	747	8	direct	direct	ADJ
taxlaw-2801	747	9	negotiations	negotiation	NOUN
taxlaw-2801	747	10	with	with	ADP
taxlaw-2801	747	11	representatives	representative	NOUN
taxlaw-2801	747	12	of	of	ADP
taxlaw-2801	747	13	the	the	DET
taxlaw-2801	747	14	various	various	ADJ
taxlaw-2801	747	15	industry	industry	NOUN
taxlaw-2801	747	16	groups	group	NOUN
taxlaw-2801	747	17	.	.	PUNCT
taxlaw-2801	748	1	the	the	DET
taxlaw-2801	748	2	advantage	advantage	NOUN
taxlaw-2801	748	3	of	of	ADP
taxlaw-2801	748	4	using	use	VERB
taxlaw-2801	748	5	the	the	DET
taxlaw-2801	748	6	fixed	fix	VERB
taxlaw-2801	748	7	profit	profit	NOUN
taxlaw-2801	748	8	ratios	ratio	NOUN
taxlaw-2801	748	9	is	be	AUX
taxlaw-2801	748	10	that	that	SCONJ
taxlaw-2801	748	11	the	the	DET
taxlaw-2801	748	12	available	available	ADJ
taxlaw-2801	748	13	evidence	evidence	NOUN
taxlaw-2801	748	14	on	on	ADP
taxlaw-2801	748	15	actual	actual	ADJ
taxlaw-2801	748	16	profit	profit	NOUN
taxlaw-2801	748	17	margins	margin	NOUN
taxlaw-2801	748	18	is	be	AUX
taxlaw-2801	748	19	likely	likely	ADJ
taxlaw-2801	748	20	to	to	PART
taxlaw-2801	748	21	be	be	AUX
taxlaw-2801	748	22	most	most	ADV
taxlaw-2801	748	23	accurate	accurate	ADJ
taxlaw-2801	748	24	at	at	ADP
taxlaw-2801	748	25	the	the	DET
taxlaw-2801	748	26	creation	creation	NOUN
taxlaw-2801	748	27	of	of	ADP
taxlaw-2801	748	28	the	the	DET
taxlaw-2801	748	29	program	program	NOUN
taxlaw-2801	748	30	.	.	PUNCT
taxlaw-2801	749	1	this	this	PRON
taxlaw-2801	749	2	is	be	AUX
taxlaw-2801	749	3	because	because	SCONJ
taxlaw-2801	749	4	,	,	PUNCT
taxlaw-2801	749	5	with	with	ADP
taxlaw-2801	749	6	the	the	DET
taxlaw-2801	749	7	adoption	adoption	NOUN
taxlaw-2801	749	8	of	of	ADP
taxlaw-2801	749	9	a	a	DET
taxlaw-2801	749	10	presumptive	presumptive	ADJ
taxlaw-2801	749	11	regime	regime	NOUN
taxlaw-2801	749	12	,	,	PUNCT
taxlaw-2801	749	13	many	many	ADJ
taxlaw-2801	749	14	smb	smb	NOUN
taxlaw-2801	749	15	taxpayers	taxpayer	NOUN
taxlaw-2801	749	16	might	might	AUX
taxlaw-2801	749	17	decide	decide	VERB
taxlaw-2801	749	18	not	not	PART
taxlaw-2801	749	19	to	to	PART
taxlaw-2801	749	20	keep	keep	VERB
taxlaw-2801	749	21	records	record	NOUN
taxlaw-2801	749	22	of	of	ADP
taxlaw-2801	749	23	their	their	PRON
taxlaw-2801	749	24	expenses	expense	NOUN
taxlaw-2801	749	25	since	since	SCONJ
taxlaw-2801	749	26	they	they	PRON
taxlaw-2801	749	27	would	would	AUX
taxlaw-2801	749	28	no	no	ADV
taxlaw-2801	749	29	longer	long	ADV
taxlaw-2801	749	30	be	be	AUX
taxlaw-2801	749	31	allowed	allow	VERB
taxlaw-2801	749	32	to	to	PART
taxlaw-2801	749	33	deduct	deduct	VERB
taxlaw-2801	749	34	their	their	PRON
taxlaw-2801	749	35	business	business	NOUN
taxlaw-2801	749	36	costs	cost	NOUN
taxlaw-2801	749	37	for	for	ADP
taxlaw-2801	749	38	tax	tax	NOUN
taxlaw-2801	749	39	purposes.101	purposes.101	PROPN
taxlaw-2801	749	40	the	the	DET
taxlaw-2801	749	41	actual	actual	ADJ
taxlaw-2801	749	42	details	detail	NOUN
taxlaw-2801	749	43	of	of	ADP
taxlaw-2801	749	44	an	an	DET
taxlaw-2801	749	45	mgr	mgr	NOUN
taxlaw-2801	749	46	presumptive	presumptive	ADJ
taxlaw-2801	749	47	regime	regime	NOUN
taxlaw-2801	749	48	are	be	AUX
taxlaw-2801	749	49	beyond	beyond	ADP
taxlaw-2801	749	50	the	the	DET
taxlaw-2801	749	51	scope	scope	NOUN
taxlaw-2801	749	52	of	of	ADP
taxlaw-2801	749	53	this	this	DET
taxlaw-2801	749	54	article	article	NOUN
taxlaw-2801	749	55	.	.	PUNCT
taxlaw-2801	750	1	however	however	ADV
taxlaw-2801	750	2	,	,	PUNCT
taxlaw-2801	750	3	for	for	ADP
taxlaw-2801	750	4	the	the	DET
taxlaw-2801	750	5	sake	sake	NOUN
taxlaw-2801	750	6	of	of	ADP
taxlaw-2801	750	7	discussion	discussion	NOUN
taxlaw-2801	750	8	we	we	PRON
taxlaw-2801	750	9	will	will	AUX
taxlaw-2801	750	10	work	work	VERB
taxlaw-2801	750	11	through	through	ADP
taxlaw-2801	750	12	a	a	DET
taxlaw-2801	750	13	simple	simple	ADJ
taxlaw-2801	750	14	illustration	illustration	NOUN
taxlaw-2801	750	15	.	.	PUNCT
taxlaw-2801	751	1	start	start	VERB
taxlaw-2801	751	2	by	by	ADP
taxlaw-2801	751	3	imagining	imagine	VERB
taxlaw-2801	751	4	a	a	DET
taxlaw-2801	751	5	regular	regular	ADJ
taxlaw-2801	751	6	income	income	NOUN
taxlaw-2801	751	7	tax	tax	NOUN
taxlaw-2801	751	8	regime	regime	NOUN
taxlaw-2801	751	9	that	that	PRON
taxlaw-2801	751	10	imposes	impose	VERB
taxlaw-2801	751	11	a	a	DET
taxlaw-2801	751	12	35	35	NUM
taxlaw-2801	751	13	%	%	NOUN
taxlaw-2801	751	14	levy	levy	NOUN
taxlaw-2801	751	15	on	on	ADP
taxlaw-2801	751	16	all	all	DET
taxlaw-2801	751	17	business	business	NOUN
taxlaw-2801	751	18	profits	profit	NOUN
taxlaw-2801	751	19	,	,	PUNCT
taxlaw-2801	751	20	and	and	CCONJ
taxlaw-2801	751	21	assume	assume	VERB
taxlaw-2801	751	22	further	far	ADV
taxlaw-2801	751	23	that	that	SCONJ
taxlaw-2801	751	24	policymakers	policymaker	NOUN
taxlaw-2801	751	25	have	have	AUX
taxlaw-2801	751	26	decided	decide	VERB
taxlaw-2801	751	27	to	to	PART
taxlaw-2801	751	28	impose	impose	VERB
taxlaw-2801	751	29	roughly	roughly	ADV
taxlaw-2801	751	30	that	that	DET
taxlaw-2801	751	31	level	level	NOUN
taxlaw-2801	751	32	of	of	ADP
taxlaw-2801	751	33	taxation	taxation	NOUN
taxlaw-2801	751	34	on	on	ADP
taxlaw-2801	751	35	smb	smb	PROPN
taxlaw-2801	751	36	profits	profit	NOUN
taxlaw-2801	751	37	as	as	ADV
taxlaw-2801	751	38	well	well	ADV
taxlaw-2801	751	39	.	.	PUNCT
taxlaw-2801	752	1	now	now	ADV
taxlaw-2801	752	2	suppose	suppose	VERB
taxlaw-2801	752	3	that	that	SCONJ
taxlaw-2801	752	4	,	,	PUNCT
taxlaw-2801	752	5	because	because	SCONJ
taxlaw-2801	752	6	of	of	ADP
taxlaw-2801	752	7	the	the	DET
taxlaw-2801	752	8	difficulty	difficulty	NOUN
taxlaw-2801	752	9	of	of	ADP
taxlaw-2801	752	10	policing	police	VERB
taxlaw-2801	752	11	an	an	DET
taxlaw-2801	752	12	smb	smb	NOUN
taxlaw-2801	752	13	income	income	NOUN
taxlaw-2801	752	14	tax	tax	NOUN
taxlaw-2801	752	15	,	,	PUNCT
taxlaw-2801	752	16	policymakers	policymaker	NOUN
taxlaw-2801	752	17	adopt	adopt	VERB
taxlaw-2801	752	18	an	an	DET
taxlaw-2801	752	19	mgr	mgr	NOUN
taxlaw-2801	752	20	presumptive	presumptive	ADJ
taxlaw-2801	752	21	tax	tax	NOUN
taxlaw-2801	752	22	regime	regime	NOUN
taxlaw-2801	752	23	that	that	PRON
taxlaw-2801	752	24	has	have	AUX
taxlaw-2801	752	25	,	,	PUNCT
taxlaw-2801	752	26	say	say	INTJ
taxlaw-2801	752	27	,	,	PUNCT
taxlaw-2801	752	28	five	five	NUM
taxlaw-2801	752	29	different	different	ADJ
taxlaw-2801	752	30	smb	smb	NOUN
taxlaw-2801	752	31	business	business	NOUN
taxlaw-2801	752	32	categories	category	NOUN
taxlaw-2801	752	33	,	,	PUNCT
taxlaw-2801	752	34	each	each	PRON
taxlaw-2801	752	35	with	with	ADP
taxlaw-2801	752	36	a	a	DET
taxlaw-2801	752	37	different	different	ADJ
taxlaw-2801	752	38	presumed	presume	VERB
taxlaw-2801	752	39	profit	profit	NOUN
taxlaw-2801	752	40	percentage	percentage	NOUN
taxlaw-2801	752	41	.	.	PUNCT
taxlaw-2801	753	1	for	for	ADP
taxlaw-2801	753	2	example	example	NOUN
taxlaw-2801	753	3	,	,	PUNCT
taxlaw-2801	753	4	all	all	DET
taxlaw-2801	753	5	smbs	smb	NOUN
taxlaw-2801	753	6	might	might	AUX
taxlaw-2801	753	7	be	be	AUX
taxlaw-2801	753	8	grouped	group	VERB
taxlaw-2801	753	9	into	into	ADP
taxlaw-2801	753	10	2	2	NUM
taxlaw-2801	753	11	%	%	NOUN
taxlaw-2801	753	12	,	,	PUNCT
taxlaw-2801	753	13	10	10	NUM
taxlaw-2801	753	14	%	%	NOUN
taxlaw-2801	753	15	,	,	PUNCT
taxlaw-2801	753	16	20	20	NUM
taxlaw-2801	753	17	%	%	NOUN
taxlaw-2801	753	18	,	,	PUNCT
taxlaw-2801	753	19	30	30	NUM
taxlaw-2801	753	20	%	%	NOUN
taxlaw-2801	753	21	,	,	PUNCT
taxlaw-2801	753	22	and	and	CCONJ
taxlaw-2801	753	23	80	80	NUM
taxlaw-2801	753	24	%	%	NOUN
taxlaw-2801	753	25	profit	profit	NOUN
taxlaw-2801	753	26	-	-	PUNCT
taxlaw-2801	753	27	percentage	percentage	NOUN
taxlaw-2801	753	28	categories	category	NOUN
taxlaw-2801	753	29	,	,	PUNCT
taxlaw-2801	753	30	again	again	ADV
taxlaw-2801	753	31	based	base	VERB
taxlaw-2801	753	32	on	on	ADP
taxlaw-2801	753	33	past	past	ADJ
taxlaw-2801	753	34	profit	profit	NOUN
taxlaw-2801	753	35	experience	experience	NOUN
taxlaw-2801	753	36	tweaked	tweak	VERB
taxlaw-2801	753	37	for	for	ADP
taxlaw-2801	753	38	future	future	ADJ
taxlaw-2801	753	39	expectations	expectation	NOUN
taxlaw-2801	753	40	.	.	PUNCT
taxlaw-2801	754	1	under	under	ADP
taxlaw-2801	754	2	this	this	DET
taxlaw-2801	754	3	regime	regime	NOUN
taxlaw-2801	754	4	,	,	PUNCT
taxlaw-2801	754	5	then	then	ADV
taxlaw-2801	754	6	,	,	PUNCT
taxlaw-2801	754	7	if	if	SCONJ
taxlaw-2801	754	8	a	a	DET
taxlaw-2801	754	9	business	business	NOUN
taxlaw-2801	754	10	in	in	ADP
taxlaw-2801	754	11	the	the	DET
taxlaw-2801	754	12	30	30	NUM
taxlaw-2801	754	13	%	%	NOUN
taxlaw-2801	754	14	presumed	presume	VERB
taxlaw-2801	754	15	-	-	PUNCT
taxlaw-2801	754	16	profit	profit	NOUN
taxlaw-2801	754	17	category	category	NOUN
taxlaw-2801	754	18	earned	earn	VERB
taxlaw-2801	754	19	$	$	SYM
taxlaw-2801	754	20	100	100	NUM
taxlaw-2801	754	21	of	of	ADP
taxlaw-2801	754	22	gross	gross	ADJ
taxlaw-2801	754	23	receipts	receipt	NOUN
taxlaw-2801	754	24	during	during	ADP
taxlaw-2801	754	25	the	the	DET
taxlaw-2801	754	26	year	year	NOUN
taxlaw-2801	754	27	it	it	PRON
taxlaw-2801	754	28	would	would	AUX
taxlaw-2801	754	29	owe	owe	VERB
taxlaw-2801	754	30	$	$	SYM
taxlaw-2801	754	31	10.50	10.50	NUM
taxlaw-2801	754	32	(	(	PUNCT
taxlaw-2801	754	33	.3	.3	NUM
taxlaw-2801	754	34	x	x	SYM
taxlaw-2801	754	35	.35	.35	NUM
taxlaw-2801	754	36	x	x	SYM
taxlaw-2801	754	37	100	100	NUM
taxlaw-2801	754	38	)	)	PUNCT
taxlaw-2801	754	39	in	in	ADP
taxlaw-2801	754	40	federal	federal	PROPN
taxlaw-2801	754	41	smb	smb	PROPN
taxlaw-2801	754	42	presumptive	presumptive	ADJ
taxlaw-2801	754	43	income	income	NOUN
taxlaw-2801	754	44	tax	tax	NOUN
taxlaw-2801	754	45	.	.	PUNCT
taxlaw-2801	755	1	all	all	DET
taxlaw-2801	755	2	smbs	smb	NOUN
taxlaw-2801	755	3	would	would	AUX
taxlaw-2801	755	4	be	be	AUX
taxlaw-2801	755	5	grouped	group	VERB
taxlaw-2801	755	6	into	into	ADP
taxlaw-2801	755	7	one	one	NUM
taxlaw-2801	755	8	category	category	NOUN
taxlaw-2801	755	9	or	or	CCONJ
taxlaw-2801	755	10	another	another	PRON
taxlaw-2801	755	11	based	base	VERB
taxlaw-2801	755	12	entirely	entirely	ADV
taxlaw-2801	755	13	on	on	ADP
taxlaw-2801	755	14	the	the	DET
taxlaw-2801	755	15	historical	historical	ADJ
taxlaw-2801	755	16	profit	profit	NOUN
taxlaw-2801	755	17	experience	experience	NOUN
taxlaw-2801	755	18	for	for	ADP
taxlaw-2801	755	19	that	that	DET
taxlaw-2801	755	20	type	type	NOUN
taxlaw-2801	755	21	of	of	ADP
taxlaw-2801	755	22	business	business	NOUN
taxlaw-2801	755	23	.	.	PUNCT
taxlaw-2801	756	1	how	how	SCONJ
taxlaw-2801	756	2	many	many	ADJ
taxlaw-2801	756	3	separate	separate	ADJ
taxlaw-2801	756	4	line	line	NOUN
taxlaw-2801	756	5	-	-	PUNCT
taxlaw-2801	756	6	of	of	ADP
taxlaw-2801	756	7	-	-	PUNCT
taxlaw-2801	756	8	business	business	NOUN
taxlaw-2801	756	9	presumed	presume	VERB
taxlaw-2801	756	10	profit	profit	NOUN
taxlaw-2801	756	11	classes	class	NOUN
taxlaw-2801	756	12	should	should	AUX
taxlaw-2801	756	13	there	there	PRON
taxlaw-2801	756	14	be	be	AUX
taxlaw-2801	756	15	?	?	PUNCT
taxlaw-2801	757	1	how	how	SCONJ
taxlaw-2801	757	2	specifically	specifically	ADV
taxlaw-2801	757	3	and	and	CCONJ
taxlaw-2801	757	4	narrowly	narrowly	ADV
taxlaw-2801	757	5	should	should	AUX
taxlaw-2801	757	6	they	they	PRON
taxlaw-2801	757	7	be	be	AUX
taxlaw-2801	757	8	drawn	draw	VERB
taxlaw-2801	757	9	?	?	PUNCT
taxlaw-2801	758	1	these	these	PRON
taxlaw-2801	758	2	are	be	AUX
taxlaw-2801	758	3	difficult	difficult	ADJ
taxlaw-2801	758	4	questions	question	NOUN
taxlaw-2801	758	5	that	that	PRON
taxlaw-2801	758	6	raise	raise	VERB
taxlaw-2801	758	7	precisely	precisely	ADV
taxlaw-2801	758	8	the	the	DET
taxlaw-2801	758	9	sorts	sort	NOUN
taxlaw-2801	758	10	of	of	ADP
taxlaw-2801	758	11	tradeoffs	tradeoff	NOUN
taxlaw-2801	758	12	between	between	ADP
taxlaw-2801	758	13	accuracy	accuracy	NOUN
taxlaw-2801	758	14	and	and	CCONJ
taxlaw-2801	758	15	simplicity	simplicity	NOUN
taxlaw-2801	758	16	that	that	SCONJ
taxlaw-2801	758	17	we	we	PRON
taxlaw-2801	758	18	discussed	discuss	VERB
taxlaw-2801	758	19	above	above	ADV
taxlaw-2801	758	20	.	.	PUNCT
taxlaw-2801	759	1	the	the	DET
taxlaw-2801	759	2	more	more	ADJ
taxlaw-2801	759	3	profit	profit	NOUN
taxlaw-2801	759	4	-	-	PUNCT
taxlaw-2801	759	5	percentage	percentage	NOUN
taxlaw-2801	759	6	classes	class	NOUN
taxlaw-2801	759	7	there	there	PRON
taxlaw-2801	759	8	are	be	VERB
taxlaw-2801	759	9	,	,	PUNCT
taxlaw-2801	759	10	the	the	DET
taxlaw-2801	759	11	more	more	ADV
taxlaw-2801	759	12	accurate	accurate	ADJ
taxlaw-2801	759	13	the	the	DET
taxlaw-2801	759	14	approximation	approximation	NOUN
taxlaw-2801	759	15	to	to	ADP
taxlaw-2801	759	16	actual	actual	ADJ
taxlaw-2801	759	17	income	income	NOUN
taxlaw-2801	759	18	will	will	AUX
taxlaw-2801	759	19	be	be	AUX
taxlaw-2801	759	20	,	,	PUNCT
taxlaw-2801	759	21	but	but	CCONJ
taxlaw-2801	759	22	also	also	ADV
taxlaw-2801	759	23	the	the	DET
taxlaw-2801	759	24	more	more	ADV
taxlaw-2801	759	25	complex	complex	ADJ
taxlaw-2801	759	26	and	and	CCONJ
taxlaw-2801	759	27	costly	costly	ADJ
taxlaw-2801	759	28	the	the	DET
taxlaw-2801	759	29	regime	regime	NOUN
taxlaw-2801	759	30	would	would	AUX
taxlaw-2801	759	31	be	be	AUX
taxlaw-2801	759	32	to	to	PART
taxlaw-2801	759	33	administer	administer	VERB
taxlaw-2801	759	34	.	.	PUNCT
taxlaw-2801	760	1	moreover	moreover	ADV
taxlaw-2801	760	2	,	,	PUNCT
taxlaw-2801	760	3	not	not	PART
taxlaw-2801	760	4	only	only	ADV
taxlaw-2801	760	5	would	would	AUX
taxlaw-2801	760	6	it	it	PRON
taxlaw-2801	760	7	be	be	AUX
taxlaw-2801	760	8	difficult	difficult	ADJ
taxlaw-2801	760	9	for	for	SCONJ
taxlaw-2801	760	10	the	the	DET
taxlaw-2801	760	11	tax	tax	NOUN
taxlaw-2801	760	12	administrator	administrator	NOUN
taxlaw-2801	760	13	to	to	PART
taxlaw-2801	760	14	enforce	enforce	VERB
taxlaw-2801	760	15	a	a	DET
taxlaw-2801	760	16	system	system	NOUN
taxlaw-2801	760	17	with	with	ADP
taxlaw-2801	760	18	many	many	ADJ
taxlaw-2801	760	19	lines	line	NOUN
taxlaw-2801	760	20	of	of	ADP
taxlaw-2801	760	21	business	business	NOUN
taxlaw-2801	760	22	,	,	PUNCT
taxlaw-2801	760	23	but	but	CCONJ
taxlaw-2801	760	24	in	in	ADP
taxlaw-2801	760	25	contrast	contrast	NOUN
taxlaw-2801	760	26	,	,	PUNCT
taxlaw-2801	760	27	the	the	DET
taxlaw-2801	760	28	advantage	advantage	NOUN
taxlaw-2801	760	29	of	of	ADP
taxlaw-2801	760	30	variable	variable	ADJ
taxlaw-2801	760	31	profit	profit	NOUN
taxlaw-2801	760	32	ratios	ratio	NOUN
taxlaw-2801	760	33	is	be	AUX
taxlaw-2801	760	34	that	that	SCONJ
taxlaw-2801	760	35	actual	actual	ADJ
taxlaw-2801	760	36	profit	profit	NOUN
taxlaw-2801	760	37	margins	margin	NOUN
taxlaw-2801	760	38	within	within	ADP
taxlaw-2801	760	39	various	various	ADJ
taxlaw-2801	760	40	lines	line	NOUN
taxlaw-2801	760	41	of	of	ADP
taxlaw-2801	760	42	business	business	NOUN
taxlaw-2801	760	43	could	could	AUX
taxlaw-2801	760	44	change	change	VERB
taxlaw-2801	760	45	over	over	ADP
taxlaw-2801	760	46	time	time	NOUN
taxlaw-2801	760	47	;	;	PUNCT
taxlaw-2801	760	48	and	and	CCONJ
taxlaw-2801	760	49	if	if	SCONJ
taxlaw-2801	760	50	such	such	ADJ
taxlaw-2801	760	51	changes	change	NOUN
taxlaw-2801	760	52	could	could	AUX
taxlaw-2801	760	53	be	be	AUX
taxlaw-2801	760	54	taken	take	VERB
taxlaw-2801	760	55	into	into	ADP
taxlaw-2801	760	56	account	account	NOUN
taxlaw-2801	760	57	,	,	PUNCT
taxlaw-2801	760	58	the	the	DET
taxlaw-2801	760	59	divergence	divergence	NOUN
taxlaw-2801	760	60	between	between	ADP
taxlaw-2801	760	61	the	the	DET
taxlaw-2801	760	62	presumptive	presumptive	ADJ
taxlaw-2801	760	63	income	income	NOUN
taxlaw-2801	760	64	tax	tax	NOUN
taxlaw-2801	760	65	base	base	NOUN
taxlaw-2801	760	66	and	and	CCONJ
taxlaw-2801	760	67	the	the	DET
taxlaw-2801	760	68	actual	actual	ADJ
taxlaw-2801	760	69	income	income	NOUN
taxlaw-2801	760	70	tax	tax	NOUN
taxlaw-2801	760	71	base	base	NOUN
taxlaw-2801	760	72	would	would	AUX
taxlaw-2801	760	73	be	be	AUX
taxlaw-2801	760	74	reduced	reduce	VERB
taxlaw-2801	760	75	.	.	PUNCT
taxlaw-2801	761	1	101	101	NUM
taxlaw-2801	761	2	this	this	DET
taxlaw-2801	761	3	concern	concern	NOUN
taxlaw-2801	761	4	would	would	AUX
taxlaw-2801	761	5	be	be	AUX
taxlaw-2801	761	6	somewhat	somewhat	ADV
taxlaw-2801	761	7	mitigated	mitigate	VERB
taxlaw-2801	761	8	if	if	SCONJ
taxlaw-2801	761	9	the	the	DET
taxlaw-2801	761	10	particular	particular	ADJ
taxlaw-2801	761	11	presumptive	presumptive	ADJ
taxlaw-2801	761	12	regime	regime	NOUN
taxlaw-2801	761	13	that	that	PRON
taxlaw-2801	761	14	is	be	AUX
taxlaw-2801	761	15	adopted	adopt	VERB
taxlaw-2801	761	16	is	be	AUX
taxlaw-2801	761	17	made	make	VERB
taxlaw-2801	761	18	elective	elective	ADJ
taxlaw-2801	761	19	by	by	ADP
taxlaw-2801	761	20	taxpayers	taxpayer	NOUN
taxlaw-2801	761	21	on	on	ADP
taxlaw-2801	761	22	a	a	DET
taxlaw-2801	761	23	year	year	NOUN
taxlaw-2801	761	24	-	-	PUNCT
taxlaw-2801	761	25	to	to	ADP
taxlaw-2801	761	26	-	-	PUNCT
taxlaw-2801	761	27	year	year	NOUN
taxlaw-2801	761	28	basis	basis	NOUN
taxlaw-2801	761	29	,	,	PUNCT
taxlaw-2801	761	30	as	as	SCONJ
taxlaw-2801	761	31	discussed	discuss	VERB
taxlaw-2801	761	32	in	in	ADP
taxlaw-2801	761	33	the	the	DET
taxlaw-2801	761	34	text	text	NOUN
taxlaw-2801	761	35	below	below	ADV
taxlaw-2801	761	36	.	.	PUNCT
taxlaw-2801	762	1	if	if	SCONJ
taxlaw-2801	762	2	an	an	DET
taxlaw-2801	762	3	smb	smb	NOUN
taxlaw-2801	762	4	taxpayer	taxpayer	NOUN
taxlaw-2801	762	5	knew	know	VERB
taxlaw-2801	762	6	that	that	SCONJ
taxlaw-2801	762	7	it	it	PRON
taxlaw-2801	762	8	would	would	AUX
taxlaw-2801	762	9	be	be	AUX
taxlaw-2801	762	10	allowed	allow	VERB
taxlaw-2801	762	11	each	each	DET
taxlaw-2801	762	12	year	year	NOUN
taxlaw-2801	762	13	to	to	PART
taxlaw-2801	762	14	choose	choose	VERB
taxlaw-2801	762	15	between	between	ADP
taxlaw-2801	762	16	the	the	DET
taxlaw-2801	762	17	presumptive	presumptive	NOUN
taxlaw-2801	762	18	and	and	CCONJ
taxlaw-2801	762	19	the	the	DET
taxlaw-2801	762	20	regular	regular	ADJ
taxlaw-2801	762	21	business	business	NOUN
taxlaw-2801	762	22	income	income	NOUN
taxlaw-2801	762	23	tax	tax	NOUN
taxlaw-2801	762	24	,	,	PUNCT
taxlaw-2801	762	25	it	it	PRON
taxlaw-2801	762	26	would	would	AUX
taxlaw-2801	762	27	have	have	VERB
taxlaw-2801	762	28	an	an	DET
taxlaw-2801	762	29	incentive	incentive	NOUN
taxlaw-2801	762	30	to	to	PART
taxlaw-2801	762	31	keep	keep	VERB
taxlaw-2801	762	32	track	track	NOUN
taxlaw-2801	762	33	of	of	ADP
taxlaw-2801	762	34	its	its	PRON
taxlaw-2801	762	35	business	business	NOUN
taxlaw-2801	762	36	expenses	expense	NOUN
taxlaw-2801	762	37	.	.	PUNCT
taxlaw-2801	763	1	also	also	ADV
taxlaw-2801	763	2	,	,	PUNCT
taxlaw-2801	763	3	it	it	PRON
taxlaw-2801	763	4	might	might	AUX
taxlaw-2801	763	5	be	be	AUX
taxlaw-2801	763	6	possible	possible	ADJ
taxlaw-2801	763	7	to	to	PART
taxlaw-2801	763	8	incentivize	incentivize	VERB
taxlaw-2801	763	9	smbs	smb	NOUN
taxlaw-2801	763	10	to	to	PART
taxlaw-2801	763	11	keep	keep	VERB
taxlaw-2801	763	12	track	track	NOUN
taxlaw-2801	763	13	of	of	ADP
taxlaw-2801	763	14	their	their	PRON
taxlaw-2801	763	15	expenses	expense	NOUN
taxlaw-2801	763	16	and	and	CCONJ
taxlaw-2801	763	17	to	to	PART
taxlaw-2801	763	18	make	make	VERB
taxlaw-2801	763	19	those	those	DET
taxlaw-2801	763	20	records	record	NOUN
taxlaw-2801	763	21	available	available	ADJ
taxlaw-2801	763	22	for	for	ADP
taxlaw-2801	763	23	government	government	NOUN
taxlaw-2801	763	24	audits	audits	NOUN
taxlaw-2801	763	25	.	.	PUNCT
taxlaw-2801	764	1	for	for	ADP
taxlaw-2801	764	2	example	example	NOUN
taxlaw-2801	764	3	,	,	PUNCT
taxlaw-2801	764	4	most	most	ADJ
taxlaw-2801	764	5	smbs	smb	NOUN
taxlaw-2801	764	6	will	will	AUX
taxlaw-2801	764	7	have	have	VERB
taxlaw-2801	764	8	non	non	ADJ
taxlaw-2801	764	9	-	-	ADJ
taxlaw-2801	764	10	tax	tax	ADJ
taxlaw-2801	764	11	incentives	incentive	NOUN
taxlaw-2801	764	12	to	to	PART
taxlaw-2801	764	13	keep	keep	VERB
taxlaw-2801	764	14	expense	expense	NOUN
taxlaw-2801	764	15	records	record	NOUN
taxlaw-2801	764	16	,	,	PUNCT
taxlaw-2801	764	17	and	and	CCONJ
taxlaw-2801	764	18	if	if	SCONJ
taxlaw-2801	764	19	(	(	PUNCT
taxlaw-2801	764	20	a	a	X
taxlaw-2801	764	21	)	)	PUNCT
taxlaw-2801	764	22	smbs	smb	NOUN
taxlaw-2801	764	23	that	that	PRON
taxlaw-2801	764	24	get	get	AUX
taxlaw-2801	764	25	audited	audit	VERB
taxlaw-2801	764	26	are	be	AUX
taxlaw-2801	764	27	paid	pay	VERB
taxlaw-2801	764	28	a	a	DET
taxlaw-2801	764	29	subsidy	subsidy	NOUN
taxlaw-2801	764	30	to	to	PART
taxlaw-2801	764	31	compensate	compensate	VERB
taxlaw-2801	764	32	them	they	PRON
taxlaw-2801	764	33	for	for	ADP
taxlaw-2801	764	34	the	the	DET
taxlaw-2801	764	35	cost	cost	NOUN
taxlaw-2801	764	36	and	and	CCONJ
taxlaw-2801	764	37	inconvenience	inconvenience	NOUN
taxlaw-2801	764	38	and	and	CCONJ
taxlaw-2801	764	39	(	(	PUNCT
taxlaw-2801	764	40	b	b	X
taxlaw-2801	764	41	)	)	PUNCT
taxlaw-2801	764	42	they	they	PRON
taxlaw-2801	764	43	are	be	AUX
taxlaw-2801	764	44	also	also	ADV
taxlaw-2801	764	45	guaranteed	guarantee	VERB
taxlaw-2801	764	46	that	that	SCONJ
taxlaw-2801	764	47	the	the	DET
taxlaw-2801	764	48	data	datum	NOUN
taxlaw-2801	764	49	gathered	gather	VERB
taxlaw-2801	764	50	from	from	ADP
taxlaw-2801	764	51	the	the	DET
taxlaw-2801	764	52	audit	audit	NOUN
taxlaw-2801	764	53	will	will	AUX
taxlaw-2801	764	54	not	not	PART
taxlaw-2801	764	55	be	be	AUX
taxlaw-2801	764	56	used	use	VERB
taxlaw-2801	764	57	to	to	PART
taxlaw-2801	764	58	against	against	ADP
taxlaw-2801	764	59	them	they	PRON
taxlaw-2801	764	60	(	(	PUNCT
taxlaw-2801	764	61	except	except	SCONJ
taxlaw-2801	764	62	insofar	insofar	ADV
taxlaw-2801	764	63	as	as	SCONJ
taxlaw-2801	764	64	they	they	PRON
taxlaw-2801	764	65	contribute	contribute	VERB
taxlaw-2801	764	66	to	to	ADP
taxlaw-2801	764	67	the	the	DET
taxlaw-2801	764	68	general	general	ADJ
taxlaw-2801	764	69	pool	pool	NOUN
taxlaw-2801	764	70	of	of	ADP
taxlaw-2801	764	71	data	datum	NOUN
taxlaw-2801	764	72	that	that	PRON
taxlaw-2801	764	73	might	might	AUX
taxlaw-2801	764	74	affect	affect	VERB
taxlaw-2801	764	75	the	the	DET
taxlaw-2801	764	76	overall	overall	ADJ
taxlaw-2801	764	77	presumed	presume	VERB
taxlaw-2801	764	78	profit	profit	NOUN
taxlaw-2801	764	79	margins	margin	NOUN
taxlaw-2801	764	80	)	)	PUNCT
taxlaw-2801	764	81	,	,	PUNCT
taxlaw-2801	764	82	the	the	DET
taxlaw-2801	764	83	resulting	result	VERB
taxlaw-2801	764	84	incentives	incentive	NOUN
taxlaw-2801	764	85	might	might	AUX
taxlaw-2801	764	86	be	be	AUX
taxlaw-2801	764	87	sufficient	sufficient	ADJ
taxlaw-2801	764	88	to	to	PART
taxlaw-2801	764	89	produce	produce	VERB
taxlaw-2801	764	90	reliable	reliable	ADJ
taxlaw-2801	764	91	updated	update	VERB
taxlaw-2801	764	92	data	datum	NOUN
taxlaw-2801	764	93	on	on	ADP
taxlaw-2801	764	94	industry	industry	NOUN
taxlaw-2801	764	95	-	-	PUNCT
taxlaw-2801	764	96	group	group	NOUN
taxlaw-2801	764	97	profit	profit	NOUN
taxlaw-2801	764	98	margins	margin	NOUN
taxlaw-2801	764	99	.	.	PUNCT
taxlaw-2801	765	1	alternatively	alternatively	ADV
taxlaw-2801	765	2	,	,	PUNCT
taxlaw-2801	765	3	if	if	SCONJ
taxlaw-2801	765	4	the	the	DET
taxlaw-2801	765	5	regime	regime	NOUN
taxlaw-2801	765	6	were	be	AUX
taxlaw-2801	765	7	set	set	VERB
taxlaw-2801	765	8	up	up	ADP
taxlaw-2801	765	9	so	so	SCONJ
taxlaw-2801	765	10	that	that	SCONJ
taxlaw-2801	765	11	the	the	DET
taxlaw-2801	765	12	presumed	presume	VERB
taxlaw-2801	765	13	profit	profit	NOUN
taxlaw-2801	765	14	ratios	ratio	NOUN
taxlaw-2801	765	15	could	could	AUX
taxlaw-2801	765	16	be	be	AUX
taxlaw-2801	765	17	adjusted	adjust	VERB
taxlaw-2801	765	18	over	over	ADP
taxlaw-2801	765	19	time	time	NOUN
taxlaw-2801	765	20	,	,	PUNCT
taxlaw-2801	765	21	presumably	presumably	ADV
taxlaw-2801	765	22	such	such	ADJ
taxlaw-2801	765	23	adjustments	adjustment	NOUN
taxlaw-2801	765	24	would	would	AUX
taxlaw-2801	765	25	come	come	VERB
taxlaw-2801	765	26	through	through	ADP
taxlaw-2801	765	27	the	the	DET
taxlaw-2801	765	28	normal	normal	ADJ
taxlaw-2801	765	29	notice	notice	NOUN
taxlaw-2801	765	30	-	-	PUNCT
taxlaw-2801	765	31	and	and	CCONJ
taxlaw-2801	765	32	-	-	PUNCT
taxlaw-2801	765	33	comment	comment	NOUN
taxlaw-2801	765	34	rulemaking	rulemaking	NOUN
taxlaw-2801	765	35	process	process	NOUN
taxlaw-2801	765	36	.	.	PUNCT
taxlaw-2801	766	1	this	this	DET
taxlaw-2801	766	2	process	process	NOUN
taxlaw-2801	766	3	would	would	AUX
taxlaw-2801	766	4	allow	allow	VERB
taxlaw-2801	766	5	input	input	NOUN
taxlaw-2801	766	6	from	from	ADP
taxlaw-2801	766	7	the	the	DET
taxlaw-2801	766	8	representatives	representative	NOUN
taxlaw-2801	766	9	of	of	ADP
taxlaw-2801	766	10	various	various	ADJ
taxlaw-2801	766	11	industry	industry	NOUN
taxlaw-2801	766	12	groups	group	NOUN
taxlaw-2801	766	13	who	who	PRON
taxlaw-2801	766	14	wish	wish	VERB
taxlaw-2801	766	15	to	to	PART
taxlaw-2801	766	16	make	make	VERB
taxlaw-2801	766	17	the	the	DET
taxlaw-2801	766	18	case	case	NOUN
taxlaw-2801	766	19	(	(	PUNCT
taxlaw-2801	766	20	and	and	CCONJ
taxlaw-2801	766	21	present	present	VERB
taxlaw-2801	766	22	the	the	DET
taxlaw-2801	766	23	evidence	evidence	NOUN
taxlaw-2801	766	24	)	)	PUNCT
taxlaw-2801	766	25	that	that	SCONJ
taxlaw-2801	766	26	their	their	PRON
taxlaw-2801	766	27	group	group	NOUN
taxlaw-2801	766	28	’s	’s	PART
taxlaw-2801	766	29	profit	profit	NOUN
taxlaw-2801	766	30	ratio	ratio	NOUN
taxlaw-2801	766	31	has	have	AUX
taxlaw-2801	766	32	declined	decline	VERB
taxlaw-2801	766	33	,	,	PUNCT
taxlaw-2801	766	34	which	which	PRON
taxlaw-2801	766	35	should	should	AUX
taxlaw-2801	766	36	be	be	AUX
taxlaw-2801	766	37	reflected	reflect	VERB
taxlaw-2801	766	38	in	in	ADP
taxlaw-2801	766	39	the	the	DET
taxlaw-2801	766	40	presumed	presume	VERB
taxlaw-2801	766	41	profit	profit	NOUN
taxlaw-2801	766	42	for	for	ADP
taxlaw-2801	766	43	that	that	DET
taxlaw-2801	766	44	line	line	NOUN
taxlaw-2801	766	45	of	of	ADP
taxlaw-2801	766	46	business	business	NOUN
taxlaw-2801	766	47	.	.	PUNCT
taxlaw-2801	767	1	there	there	PRON
taxlaw-2801	767	2	would	would	AUX
taxlaw-2801	767	3	obviously	obviously	ADV
taxlaw-2801	767	4	be	be	AUX
taxlaw-2801	767	5	a	a	DET
taxlaw-2801	767	6	natural	natural	ADJ
taxlaw-2801	767	7	asymmetry	asymmetry	NOUN
taxlaw-2801	767	8	in	in	ADP
taxlaw-2801	767	9	such	such	DET
taxlaw-2801	767	10	a	a	DET
taxlaw-2801	767	11	process	process	NOUN
taxlaw-2801	767	12	,	,	PUNCT
taxlaw-2801	767	13	as	as	SCONJ
taxlaw-2801	767	14	few	few	ADJ
taxlaw-2801	767	15	line	line	NOUN
taxlaw-2801	767	16	-	-	PUNCT
taxlaw-2801	767	17	of	of	ADP
taxlaw-2801	767	18	-	-	PUNCT
taxlaw-2801	767	19	business	business	NOUN
taxlaw-2801	767	20	reps	rep	NOUN
taxlaw-2801	767	21	would	would	AUX
taxlaw-2801	767	22	argue	argue	VERB
taxlaw-2801	767	23	that	that	SCONJ
taxlaw-2801	767	24	their	their	PRON
taxlaw-2801	767	25	business	business	NOUN
taxlaw-2801	767	26	has	have	AUX
taxlaw-2801	767	27	enjoyed	enjoy	VERB
taxlaw-2801	767	28	increased	increase	VERB
taxlaw-2801	767	29	profit	profit	NOUN
taxlaw-2801	767	30	margins	margin	NOUN
taxlaw-2801	767	31	and	and	CCONJ
taxlaw-2801	767	32	thus	thus	ADV
taxlaw-2801	767	33	should	should	AUX
taxlaw-2801	767	34	be	be	AUX
taxlaw-2801	767	35	subject	subject	ADJ
taxlaw-2801	767	36	to	to	ADP
taxlaw-2801	767	37	higher	high	ADJ
taxlaw-2801	767	38	progressive	progressive	ADJ
taxlaw-2801	767	39	rates	rate	NOUN
taxlaw-2801	767	40	.	.	PUNCT
taxlaw-2801	768	1	but	but	CCONJ
taxlaw-2801	768	2	this	this	DET
taxlaw-2801	768	3	bias	bias	NOUN
taxlaw-2801	768	4	in	in	ADP
taxlaw-2801	768	5	the	the	DET
taxlaw-2801	768	6	process	process	NOUN
taxlaw-2801	768	7	is	be	AUX
taxlaw-2801	768	8	not	not	PART
taxlaw-2801	768	9	different	different	ADJ
taxlaw-2801	768	10	in	in	ADP
taxlaw-2801	768	11	kind	kind	NOUN
taxlaw-2801	768	12	from	from	ADP
taxlaw-2801	768	13	the	the	DET
taxlaw-2801	768	14	sort	sort	NOUN
taxlaw-2801	768	15	of	of	ADP
taxlaw-2801	768	16	bias	bias	NOUN
taxlaw-2801	768	17	that	that	PRON
taxlaw-2801	768	18	is	be	AUX
taxlaw-2801	768	19	built	build	VERB
taxlaw-2801	768	20	into	into	ADP
taxlaw-2801	768	21	many	many	ADJ
taxlaw-2801	768	22	notice	notice	NOUN
taxlaw-2801	768	23	-	-	PUNCT
taxlaw-2801	768	24	and	and	CCONJ
taxlaw-2801	768	25	-	-	PUNCT
taxlaw-2801	768	26	comment	comment	NOUN
taxlaw-2801	768	27	rule	rule	NOUN
taxlaw-2801	768	28	-	-	PUNCT
taxlaw-2801	768	29	making	make	VERB
taxlaw-2801	768	30	situations	situation	NOUN
taxlaw-2801	768	31	.	.	PUNCT
taxlaw-2801	769	1	2011	2011	NUM
taxlaw-2801	769	2	]	]	PUNCT
taxlaw-2801	769	3	narrowing	narrow	VERB
taxlaw-2801	769	4	the	the	DET
taxlaw-2801	769	5	tax	tax	NOUN
taxlaw-2801	769	6	gap	gap	NOUN
taxlaw-2801	769	7	through	through	ADP
taxlaw-2801	769	8	presumptive	presumptive	ADJ
taxlaw-2801	769	9	taxation	taxation	NOUN
taxlaw-2801	769	10	131	131	NUM
taxlaw-2801	769	11	also	also	ADV
taxlaw-2801	769	12	it	it	PRON
taxlaw-2801	769	13	would	would	AUX
taxlaw-2801	769	14	be	be	AUX
taxlaw-2801	769	15	difficult	difficult	ADJ
taxlaw-2801	769	16	for	for	ADP
taxlaw-2801	769	17	the	the	DET
taxlaw-2801	769	18	taxpayer	taxpayer	NOUN
taxlaw-2801	769	19	to	to	ADP
taxlaw-2801	769	20	self	self	NOUN
taxlaw-2801	769	21	-	-	PUNCT
taxlaw-2801	769	22	assess	assess	NOUN
taxlaw-2801	769	23	which	which	DET
taxlaw-2801	769	24	line	line	NOUN
taxlaw-2801	769	25	of	of	ADP
taxlaw-2801	769	26	business	business	NOUN
taxlaw-2801	769	27	she	she	PRON
taxlaw-2801	769	28	falls	fall	VERB
taxlaw-2801	769	29	into	into	ADP
taxlaw-2801	769	30	.	.	PUNCT
taxlaw-2801	770	1	our	our	PRON
taxlaw-2801	770	2	aim	aim	NOUN
taxlaw-2801	770	3	here	here	ADV
taxlaw-2801	770	4	is	be	AUX
taxlaw-2801	770	5	not	not	PART
taxlaw-2801	770	6	to	to	PART
taxlaw-2801	770	7	resolve	resolve	VERB
taxlaw-2801	770	8	the	the	DET
taxlaw-2801	770	9	tradeoff	tradeoff	NOUN
taxlaw-2801	770	10	but	but	CCONJ
taxlaw-2801	770	11	to	to	PART
taxlaw-2801	770	12	highlight	highlight	VERB
taxlaw-2801	770	13	it.102	it.102	PRON
taxlaw-2801	770	14	because	because	SCONJ
taxlaw-2801	770	15	the	the	DET
taxlaw-2801	770	16	mgr	mgr	NOUN
taxlaw-2801	770	17	regime	regime	NOUN
taxlaw-2801	770	18	would	would	AUX
taxlaw-2801	770	19	be	be	AUX
taxlaw-2801	770	20	a	a	DET
taxlaw-2801	770	21	compromise	compromise	NOUN
taxlaw-2801	770	22	between	between	ADP
taxlaw-2801	770	23	an	an	DET
taxlaw-2801	770	24	income	income	NOUN
taxlaw-2801	770	25	tax	tax	NOUN
taxlaw-2801	770	26	and	and	CCONJ
taxlaw-2801	770	27	a	a	DET
taxlaw-2801	770	28	gross	gross	ADJ
taxlaw-2801	770	29	receipts	receipt	NOUN
taxlaw-2801	770	30	tax	tax	NOUN
taxlaw-2801	770	31	,	,	PUNCT
taxlaw-2801	770	32	it	it	PRON
taxlaw-2801	770	33	would	would	AUX
taxlaw-2801	770	34	have	have	VERB
taxlaw-2801	770	35	some	some	PRON
taxlaw-2801	770	36	of	of	ADP
taxlaw-2801	770	37	the	the	DET
taxlaw-2801	770	38	same	same	ADJ
taxlaw-2801	770	39	advantages	advantage	NOUN
taxlaw-2801	770	40	and	and	CCONJ
taxlaw-2801	770	41	disadvantages	disadvantage	NOUN
taxlaw-2801	770	42	of	of	ADP
taxlaw-2801	770	43	each	each	PRON
taxlaw-2801	770	44	of	of	ADP
taxlaw-2801	770	45	those	those	DET
taxlaw-2801	770	46	regimes	regime	NOUN
taxlaw-2801	770	47	.	.	PUNCT
taxlaw-2801	771	1	there	there	PRON
taxlaw-2801	771	2	would	would	AUX
taxlaw-2801	771	3	be	be	AUX
taxlaw-2801	771	4	some	some	PRON
taxlaw-2801	771	5	but	but	CCONJ
taxlaw-2801	771	6	not	not	PART
taxlaw-2801	771	7	all	all	PRON
taxlaw-2801	771	8	of	of	ADP
taxlaw-2801	771	9	the	the	DET
taxlaw-2801	771	10	allocative	allocative	ADJ
taxlaw-2801	771	11	inefficiency	inefficiency	NOUN
taxlaw-2801	771	12	and	and	CCONJ
taxlaw-2801	771	13	distributive	distributive	ADJ
taxlaw-2801	771	14	unfairness	unfairness	NOUN
taxlaw-2801	771	15	associated	associate	VERB
taxlaw-2801	771	16	with	with	ADP
taxlaw-2801	771	17	a	a	DET
taxlaw-2801	771	18	gross	gross	ADJ
taxlaw-2801	771	19	receipts	receipt	NOUN
taxlaw-2801	771	20	tax	tax	NOUN
taxlaw-2801	771	21	.	.	PUNCT
taxlaw-2801	771	22	103	103	NUM
taxlaw-2801	771	23	thus	thus	ADV
taxlaw-2801	771	24	,	,	PUNCT
taxlaw-2801	771	25	because	because	SCONJ
taxlaw-2801	771	26	an	an	DET
taxlaw-2801	771	27	mgr	mgr	NOUN
taxlaw-2801	771	28	tax	tax	NOUN
taxlaw-2801	771	29	would	would	AUX
taxlaw-2801	771	30	(	(	PUNCT
taxlaw-2801	771	31	by	by	ADP
taxlaw-2801	771	32	definition	definition	NOUN
taxlaw-2801	771	33	)	)	PUNCT
taxlaw-2801	771	34	be	be	AUX
taxlaw-2801	771	35	a	a	DET
taxlaw-2801	771	36	function	function	NOUN
taxlaw-2801	771	37	of	of	ADP
taxlaw-2801	771	38	gross	gross	ADJ
taxlaw-2801	771	39	receipts	receipt	NOUN
taxlaw-2801	771	40	,	,	PUNCT
taxlaw-2801	771	41	there	there	PRON
taxlaw-2801	771	42	would	would	AUX
taxlaw-2801	771	43	,	,	PUNCT
taxlaw-2801	771	44	as	as	ADP
taxlaw-2801	771	45	with	with	ADP
taxlaw-2801	771	46	a	a	DET
taxlaw-2801	771	47	pure	pure	ADJ
taxlaw-2801	771	48	gross	gross	ADJ
taxlaw-2801	771	49	-	-	PUNCT
taxlaw-2801	771	50	receipts	receipt	NOUN
taxlaw-2801	771	51	tax	tax	NOUN
taxlaw-2801	771	52	,	,	PUNCT
taxlaw-2801	771	53	be	be	AUX
taxlaw-2801	771	54	a	a	DET
taxlaw-2801	771	55	tax	tax	NOUN
taxlaw-2801	771	56	-	-	PUNCT
taxlaw-2801	771	57	based	base	VERB
taxlaw-2801	771	58	incentive	incentive	NOUN
taxlaw-2801	771	59	for	for	SCONJ
taxlaw-2801	771	60	smbs	smb	NOUN
taxlaw-2801	771	61	to	to	PART
taxlaw-2801	771	62	minimize	minimize	VERB
taxlaw-2801	771	63	costs	cost	NOUN
taxlaw-2801	771	64	even	even	ADV
taxlaw-2801	771	65	in	in	ADP
taxlaw-2801	771	66	situations	situation	NOUN
taxlaw-2801	771	67	in	in	ADP
taxlaw-2801	771	68	which	which	PRON
taxlaw-2801	771	69	doing	do	VERB
taxlaw-2801	771	70	so	so	ADV
taxlaw-2801	771	71	would	would	AUX
taxlaw-2801	771	72	not	not	PART
taxlaw-2801	771	73	necessarily	necessarily	ADV
taxlaw-2801	771	74	maximize	maximize	VERB
taxlaw-2801	771	75	pre	pre	ADJ
taxlaw-2801	771	76	-	-	ADJ
taxlaw-2801	771	77	tax	tax	ADJ
taxlaw-2801	771	78	profits	profit	NOUN
taxlaw-2801	771	79	;	;	PUNCT
taxlaw-2801	771	80	and	and	CCONJ
taxlaw-2801	771	81	there	there	PRON
taxlaw-2801	771	82	would	would	AUX
taxlaw-2801	771	83	be	be	AUX
taxlaw-2801	771	84	an	an	DET
taxlaw-2801	771	85	incentive	incentive	NOUN
taxlaw-2801	771	86	to	to	PART
taxlaw-2801	771	87	avoid	avoid	VERB
taxlaw-2801	771	88	high	high	ADJ
taxlaw-2801	771	89	-	-	PUNCT
taxlaw-2801	771	90	cost	cost	NOUN
taxlaw-2801	771	91	but	but	CCONJ
taxlaw-2801	771	92	high	high	ADJ
taxlaw-2801	771	93	-	-	PUNCT
taxlaw-2801	771	94	profit	profit	NOUN
taxlaw-2801	771	95	industries	industry	NOUN
taxlaw-2801	771	96	.	.	PUNCT
taxlaw-2801	772	1	these	these	DET
taxlaw-2801	772	2	effects	effect	NOUN
taxlaw-2801	772	3	,	,	PUNCT
taxlaw-2801	772	4	however	however	ADV
taxlaw-2801	772	5	,	,	PUNCT
taxlaw-2801	772	6	would	would	AUX
taxlaw-2801	772	7	be	be	AUX
taxlaw-2801	772	8	smaller	small	ADJ
taxlaw-2801	772	9	than	than	ADP
taxlaw-2801	772	10	in	in	ADP
taxlaw-2801	772	11	the	the	DET
taxlaw-2801	772	12	case	case	NOUN
taxlaw-2801	772	13	of	of	ADP
taxlaw-2801	772	14	a	a	DET
taxlaw-2801	772	15	pure	pure	ADJ
taxlaw-2801	772	16	,	,	PUNCT
taxlaw-2801	772	17	gross	gross	ADJ
taxlaw-2801	772	18	receipts	receipt	NOUN
taxlaw-2801	772	19	tax.104	tax.104	NOUN
taxlaw-2801	772	20	one	one	NUM
taxlaw-2801	772	21	advantage	advantage	NOUN
taxlaw-2801	772	22	of	of	ADP
taxlaw-2801	772	23	such	such	DET
taxlaw-2801	772	24	a	a	DET
taxlaw-2801	772	25	line	line	NOUN
taxlaw-2801	772	26	-	-	PUNCT
taxlaw-2801	772	27	of	of	ADP
taxlaw-2801	772	28	-	-	PUNCT
taxlaw-2801	772	29	business	business	NOUN
taxlaw-2801	772	30	presumed	presume	VERB
taxlaw-2801	772	31	-	-	PUNCT
taxlaw-2801	772	32	profit	profit	NOUN
taxlaw-2801	772	33	approach	approach	NOUN
taxlaw-2801	772	34	to	to	ADP
taxlaw-2801	772	35	taxing	tax	VERB
taxlaw-2801	772	36	smbs	smb	NOUN
taxlaw-2801	772	37	over	over	ADP
taxlaw-2801	772	38	the	the	DET
taxlaw-2801	772	39	current	current	ADJ
taxlaw-2801	772	40	individualized	individualized	ADJ
taxlaw-2801	772	41	actual	actual	ADJ
taxlaw-2801	772	42	-	-	PUNCT
taxlaw-2801	772	43	profit	profit	NOUN
taxlaw-2801	772	44	approach	approach	NOUN
taxlaw-2801	772	45	would	would	AUX
taxlaw-2801	772	46	be	be	AUX
taxlaw-2801	772	47	the	the	DET
taxlaw-2801	772	48	reduced	reduce	VERB
taxlaw-2801	772	49	administrative	administrative	ADJ
taxlaw-2801	772	50	or	or	CCONJ
taxlaw-2801	772	51	enforcement	enforcement	NOUN
taxlaw-2801	772	52	costs	cost	NOUN
taxlaw-2801	772	53	,	,	PUNCT
taxlaw-2801	772	54	which	which	PRON
taxlaw-2801	772	55	(	(	PUNCT
taxlaw-2801	772	56	ironically	ironically	ADV
taxlaw-2801	772	57	)	)	PUNCT
taxlaw-2801	772	58	could	could	AUX
taxlaw-2801	772	59	translate	translate	VERB
taxlaw-2801	772	60	into	into	ADP
taxlaw-2801	772	61	greater	great	ADJ
taxlaw-2801	772	62	accuracy	accuracy	NOUN
taxlaw-2801	772	63	and	and	CCONJ
taxlaw-2801	772	64	therefore	therefore	ADV
taxlaw-2801	772	65	improved	improve	VERB
taxlaw-2801	772	66	distributional	distributional	ADJ
taxlaw-2801	772	67	consequences	consequence	NOUN
taxlaw-2801	772	68	.	.	PUNCT
taxlaw-2801	773	1	under	under	ADP
taxlaw-2801	773	2	a	a	DET
taxlaw-2801	773	3	line	line	NOUN
taxlaw-2801	773	4	-	-	PUNCT
taxlaw-2801	773	5	ofbusiness	ofbusiness	NOUN
taxlaw-2801	773	6	presumed	presume	VERB
taxlaw-2801	773	7	-	-	PUNCT
taxlaw-2801	773	8	profit	profit	NOUN
taxlaw-2801	773	9	tax	tax	NOUN
taxlaw-2801	773	10	,	,	PUNCT
taxlaw-2801	773	11	there	there	PRON
taxlaw-2801	773	12	would	would	AUX
taxlaw-2801	773	13	be	be	AUX
taxlaw-2801	773	14	no	no	DET
taxlaw-2801	773	15	need	need	NOUN
taxlaw-2801	773	16	for	for	SCONJ
taxlaw-2801	773	17	the	the	DET
taxlaw-2801	773	18	government	government	NOUN
taxlaw-2801	773	19	to	to	PART
taxlaw-2801	773	20	monitor	monitor	VERB
taxlaw-2801	773	21	smb	smb	PROPN
taxlaw-2801	773	22	taxpayers	taxpayer	NOUN
taxlaw-2801	773	23	’	’	PART
taxlaw-2801	773	24	individualized	individualized	ADJ
taxlaw-2801	773	25	expenses	expense	NOUN
taxlaw-2801	773	26	.	.	PUNCT
taxlaw-2801	774	1	as	as	ADP
taxlaw-2801	774	2	a	a	DET
taxlaw-2801	774	3	result	result	NOUN
taxlaw-2801	774	4	,	,	PUNCT
taxlaw-2801	774	5	it	it	PRON
taxlaw-2801	774	6	would	would	AUX
taxlaw-2801	774	7	be	be	AUX
taxlaw-2801	774	8	relatively	relatively	ADV
taxlaw-2801	774	9	easy	easy	ADJ
taxlaw-2801	774	10	(	(	PUNCT
taxlaw-2801	774	11	i.e.	i.e.	X
taxlaw-2801	774	12	,	,	PUNCT
taxlaw-2801	774	13	relatively	relatively	ADV
taxlaw-2801	774	14	cheap	cheap	ADJ
taxlaw-2801	774	15	)	)	PUNCT
taxlaw-2801	774	16	for	for	SCONJ
taxlaw-2801	774	17	the	the	DET
taxlaw-2801	774	18	government	government	NOUN
taxlaw-2801	774	19	to	to	PART
taxlaw-2801	774	20	enforce	enforce	VERB
taxlaw-2801	774	21	remittance	remittance	NOUN
taxlaw-2801	774	22	of	of	ADP
taxlaw-2801	774	23	smb	smb	PROPN
taxlaw-2801	774	24	tax	tax	NOUN
taxlaw-2801	774	25	liabilities	liability	NOUN
taxlaw-2801	774	26	.	.	PUNCT
taxlaw-2801	775	1	the	the	DET
taxlaw-2801	775	2	only	only	ADJ
taxlaw-2801	775	3	information	information	NOUN
taxlaw-2801	775	4	that	that	PRON
taxlaw-2801	775	5	the	the	DET
taxlaw-2801	775	6	irs	irs	PROPN
taxlaw-2801	775	7	would	would	AUX
taxlaw-2801	775	8	need	need	VERB
taxlaw-2801	775	9	in	in	ADP
taxlaw-2801	775	10	order	order	NOUN
taxlaw-2801	775	11	to	to	PART
taxlaw-2801	775	12	verify	verify	VERB
taxlaw-2801	775	13	a	a	DET
taxlaw-2801	775	14	taxpayer	taxpayer	NOUN
taxlaw-2801	775	15	’s	’s	PART
taxlaw-2801	775	16	tax	tax	NOUN
taxlaw-2801	775	17	liability	liability	NOUN
taxlaw-2801	775	18	would	would	AUX
taxlaw-2801	775	19	be	be	AUX
taxlaw-2801	775	20	the	the	DET
taxlaw-2801	775	21	taxpayer	taxpayer	NOUN
taxlaw-2801	775	22	’s	’s	PART
taxlaw-2801	775	23	gross	gross	ADJ
taxlaw-2801	775	24	receipts	receipt	NOUN
taxlaw-2801	775	25	for	for	ADP
taxlaw-2801	775	26	the	the	DET
taxlaw-2801	775	27	year	year	NOUN
taxlaw-2801	775	28	and	and	CCONJ
taxlaw-2801	775	29	its	its	PRON
taxlaw-2801	775	30	designated	designate	VERB
taxlaw-2801	775	31	line	line	NOUN
taxlaw-2801	775	32	-	-	PUNCT
taxlaw-2801	775	33	of	of	ADP
taxlaw-2801	775	34	-	-	PUNCT
taxlaw-2801	775	35	business	business	NOUN
taxlaw-2801	775	36	.	.	PUNCT
taxlaw-2801	776	1	if	if	SCONJ
taxlaw-2801	776	2	we	we	PRON
taxlaw-2801	776	3	combine	combine	VERB
taxlaw-2801	776	4	such	such	DET
taxlaw-2801	776	5	a	a	DET
taxlaw-2801	776	6	tax	tax	NOUN
taxlaw-2801	776	7	with	with	ADP
taxlaw-2801	776	8	an	an	DET
taxlaw-2801	776	9	expanded	expand	VERB
taxlaw-2801	776	10	regime	regime	NOUN
taxlaw-2801	776	11	of	of	ADP
taxlaw-2801	776	12	federal	federal	ADJ
taxlaw-2801	776	13	withholding	withholding	NOUN
taxlaw-2801	776	14	(	(	PUNCT
taxlaw-2801	776	15	including	include	VERB
taxlaw-2801	776	16	payments	payment	NOUN
taxlaw-2801	776	17	to	to	ADP
taxlaw-2801	776	18	independent	independent	ADJ
taxlaw-2801	776	19	contractors	contractor	NOUN
taxlaw-2801	776	20	and	and	CCONJ
taxlaw-2801	776	21	small	small	ADJ
taxlaw-2801	776	22	corporations	corporation	NOUN
taxlaw-2801	776	23	as	as	ADV
taxlaw-2801	776	24	well	well	ADV
taxlaw-2801	776	25	as	as	ADP
taxlaw-2801	776	26	wage	wage	NOUN
taxlaw-2801	776	27	payments	payment	NOUN
taxlaw-2801	776	28	to	to	ADP
taxlaw-2801	776	29	employees	employee	NOUN
taxlaw-2801	776	30	)	)	PUNCT
taxlaw-2801	776	31	and	and	CCONJ
taxlaw-2801	776	32	other	other	ADJ
taxlaw-2801	776	33	means	mean	NOUN
taxlaw-2801	776	34	of	of	ADP
taxlaw-2801	776	35	third	third	ADJ
taxlaw-2801	776	36	party	party	NOUN
taxlaw-2801	776	37	reporting	reporting	NOUN
taxlaw-2801	776	38	(	(	PUNCT
taxlaw-2801	776	39	such	such	ADJ
taxlaw-2801	776	40	as	as	ADP
taxlaw-2801	776	41	credit	credit	NOUN
taxlaw-2801	776	42	card	card	NOUN
taxlaw-2801	776	43	payments	payment	NOUN
taxlaw-2801	776	44	)	)	PUNCT
taxlaw-2801	776	45	,	,	PUNCT
taxlaw-2801	776	46	it	it	PRON
taxlaw-2801	776	47	is	be	AUX
taxlaw-2801	776	48	possible	possible	ADJ
taxlaw-2801	776	49	that	that	SCONJ
taxlaw-2801	776	50	such	such	DET
taxlaw-2801	776	51	a	a	DET
taxlaw-2801	776	52	tax	tax	NOUN
taxlaw-2801	776	53	on	on	ADP
taxlaw-2801	776	54	smbs	smb	NOUN
taxlaw-2801	776	55	could	could	AUX
taxlaw-2801	776	56	be	be	AUX
taxlaw-2801	776	57	a	a	DET
taxlaw-2801	776	58	significant	significant	ADJ
taxlaw-2801	776	59	improvement	improvement	NOUN
taxlaw-2801	776	60	over	over	ADP
taxlaw-2801	776	61	the	the	DET
taxlaw-2801	776	62	current	current	ADJ
taxlaw-2801	776	63	regime	regime	NOUN
taxlaw-2801	776	64	–	–	PUNCT
taxlaw-2801	776	65	that	that	ADV
taxlaw-2801	776	66	is	is	ADV
taxlaw-2801	776	67	,	,	PUNCT
taxlaw-2801	776	68	it	it	PRON
taxlaw-2801	776	69	could	could	AUX
taxlaw-2801	776	70	present	present	VERB
taxlaw-2801	776	71	a	a	DET
taxlaw-2801	776	72	significantly	significantly	ADV
taxlaw-2801	776	73	lower	low	ADJ
taxlaw-2801	776	74	mcf	mcf	NOUN
taxlaw-2801	776	75	.	.	PUNCT
taxlaw-2801	777	1	indeed	indeed	ADV
taxlaw-2801	777	2	,	,	PUNCT
taxlaw-2801	777	3	if	if	SCONJ
taxlaw-2801	777	4	the	the	DET
taxlaw-2801	777	5	presumed	presume	VERB
taxlaw-2801	777	6	profits	profit	NOUN
taxlaw-2801	777	7	under	under	ADP
taxlaw-2801	777	8	such	such	DET
taxlaw-2801	777	9	a	a	DET
taxlaw-2801	777	10	regime	regime	NOUN
taxlaw-2801	777	11	were	be	AUX
taxlaw-2801	777	12	even	even	ADV
taxlaw-2801	777	13	roughly	roughly	ADV
taxlaw-2801	777	14	correlated	correlate	VERB
taxlaw-2801	777	15	with	with	ADP
taxlaw-2801	777	16	most	most	ADJ
taxlaw-2801	777	17	smb	smb	PROPN
taxlaw-2801	777	18	taxpayers	taxpayer	NOUN
taxlaw-2801	777	19	’	’	PART
taxlaw-2801	777	20	actual	actual	ADJ
taxlaw-2801	777	21	profits	profit	NOUN
taxlaw-2801	777	22	,	,	PUNCT
taxlaw-2801	777	23	then	then	ADV
taxlaw-2801	777	24	the	the	DET
taxlaw-2801	777	25	actual	actual	ADJ
taxlaw-2801	777	26	taxes	taxis	NOUN
taxlaw-2801	777	27	remitted	remit	VERB
taxlaw-2801	777	28	,	,	PUNCT
taxlaw-2801	777	29	and	and	CCONJ
taxlaw-2801	777	30	the	the	DET
taxlaw-2801	777	31	accompanying	accompanying	ADJ
taxlaw-2801	777	32	distribution	distribution	NOUN
taxlaw-2801	777	33	of	of	ADP
taxlaw-2801	777	34	the	the	DET
taxlaw-2801	777	35	tax	tax	NOUN
taxlaw-2801	777	36	burden	burden	NOUN
taxlaw-2801	777	37	,	,	PUNCT
taxlaw-2801	777	38	could	could	AUX
taxlaw-2801	777	39	end	end	VERB
taxlaw-2801	777	40	up	up	ADP
taxlaw-2801	777	41	being	be	AUX
taxlaw-2801	777	42	much	much	ADV
taxlaw-2801	777	43	closer	close	ADJ
taxlaw-2801	777	44	to	to	ADP
taxlaw-2801	777	45	the	the	DET
taxlaw-2801	777	46	distributive	distributive	ADJ
taxlaw-2801	777	47	ideal	ideal	NOUN
taxlaw-2801	777	48	than	than	SCONJ
taxlaw-2801	777	49	is	be	AUX
taxlaw-2801	777	50	the	the	DET
taxlaw-2801	777	51	case	case	NOUN
taxlaw-2801	777	52	under	under	ADP
taxlaw-2801	777	53	the	the	DET
taxlaw-2801	777	54	current	current	ADJ
taxlaw-2801	777	55	individualized	individualized	NOUN
taxlaw-2801	777	56	(	(	PUNCT
taxlaw-2801	777	57	and	and	CCONJ
taxlaw-2801	777	58	largely	largely	ADV
taxlaw-2801	777	59	cheated	cheat	VERB
taxlaw-2801	777	60	)	)	PUNCT
taxlaw-2801	777	61	income	income	NOUN
taxlaw-2801	777	62	tax	tax	NOUN
taxlaw-2801	777	63	regime	regime	NOUN
taxlaw-2801	777	64	.	.	PUNCT
taxlaw-2801	778	1	and	and	CCONJ
taxlaw-2801	778	2	the	the	DET
taxlaw-2801	778	3	more	more	ADV
taxlaw-2801	778	4	fine	fine	ADV
taxlaw-2801	778	5	-	-	PUNCT
taxlaw-2801	778	6	tuned	tune	VERB
taxlaw-2801	778	7	the	the	DET
taxlaw-2801	778	8	line	line	NOUN
taxlaw-2801	778	9	-	-	PUNCT
taxlaw-2801	778	10	of	of	ADP
taxlaw-2801	778	11	-	-	PUNCT
taxlaw-2801	778	12	business	business	NOUN
taxlaw-2801	778	13	presumed	presume	VERB
taxlaw-2801	778	14	profit	profit	NOUN
taxlaw-2801	778	15	ratios	ratio	NOUN
taxlaw-2801	778	16	are	be	AUX
taxlaw-2801	778	17	,	,	PUNCT
taxlaw-2801	778	18	the	the	PRON
taxlaw-2801	778	19	closer	close	ADV
taxlaw-2801	778	20	the	the	DET
taxlaw-2801	778	21	regime	regime	NOUN
taxlaw-2801	778	22	would	would	AUX
taxlaw-2801	778	23	approximate	approximate	VERB
taxlaw-2801	778	24	an	an	DET
taxlaw-2801	778	25	actual	actual	ADJ
taxlaw-2801	778	26	income	income	NOUN
taxlaw-2801	778	27	tax	tax	NOUN
taxlaw-2801	778	28	,	,	PUNCT
taxlaw-2801	778	29	and	and	CCONJ
taxlaw-2801	778	30	the	the	DET
taxlaw-2801	778	31	smaller	small	ADJ
taxlaw-2801	778	32	these	these	DET
taxlaw-2801	778	33	inefficiencies	inefficiency	NOUN
taxlaw-2801	778	34	would	would	AUX
taxlaw-2801	778	35	be	be	AUX
taxlaw-2801	778	36	.	.	PUNCT
taxlaw-2801	779	1	of	of	ADP
taxlaw-2801	779	2	course	course	NOUN
taxlaw-2801	779	3	,	,	PUNCT
taxlaw-2801	779	4	the	the	DET
taxlaw-2801	779	5	more	more	ADV
taxlaw-2801	779	6	fine	fine	ADV
taxlaw-2801	779	7	-	-	PUNCT
taxlaw-2801	779	8	tuning	tuning	NOUN
taxlaw-2801	779	9	there	there	PRON
taxlaw-2801	779	10	is	be	VERB
taxlaw-2801	779	11	,	,	PUNCT
taxlaw-2801	779	12	the	the	PRON
taxlaw-2801	779	13	greater	great	ADJ
taxlaw-2801	779	14	the	the	DET
taxlaw-2801	779	15	administrative	administrative	ADJ
taxlaw-2801	779	16	cost	cost	NOUN
taxlaw-2801	779	17	of	of	ADP
taxlaw-2801	779	18	the	the	DET
taxlaw-2801	779	19	regime	regime	NOUN
taxlaw-2801	779	20	,	,	PUNCT
taxlaw-2801	779	21	and	and	CCONJ
taxlaw-2801	779	22	hence	hence	ADV
taxlaw-2801	779	23	the	the	PRON
taxlaw-2801	779	24	weaker	weak	ADJ
taxlaw-2801	779	25	the	the	DET
taxlaw-2801	779	26	justification	justification	NOUN
taxlaw-2801	779	27	for	for	ADP
taxlaw-2801	779	28	moving	move	VERB
taxlaw-2801	779	29	away	away	ADV
taxlaw-2801	779	30	from	from	ADP
taxlaw-2801	779	31	current	current	ADJ
taxlaw-2801	779	32	income	income	NOUN
taxlaw-2801	779	33	tax	tax	NOUN
taxlaw-2801	779	34	system	system	NOUN
taxlaw-2801	779	35	for	for	ADP
taxlaw-2801	779	36	smbs	smb	NOUN
taxlaw-2801	779	37	.	.	PUNCT
taxlaw-2801	780	1	105	105	NUM
taxlaw-2801	780	2	102	102	NUM
taxlaw-2801	780	3	note	note	NOUN
taxlaw-2801	780	4	that	that	SCONJ
taxlaw-2801	780	5	the	the	DET
taxlaw-2801	780	6	irs	irs	PROPN
taxlaw-2801	780	7	organizes	organize	VERB
taxlaw-2801	780	8	all	all	DET
taxlaw-2801	780	9	business	business	NOUN
taxlaw-2801	780	10	-	-	PUNCT
taxlaw-2801	780	11	related	relate	VERB
taxlaw-2801	780	12	income	income	NOUN
taxlaw-2801	780	13	into	into	ADP
taxlaw-2801	780	14	20	20	NUM
taxlaw-2801	780	15	or	or	CCONJ
taxlaw-2801	780	16	so	so	ADV
taxlaw-2801	780	17	categories	category	NOUN
taxlaw-2801	780	18	,	,	PUNCT
taxlaw-2801	780	19	including	include	VERB
taxlaw-2801	780	20	agriculture	agriculture	NOUN
taxlaw-2801	780	21	,	,	PUNCT
taxlaw-2801	780	22	construction	construction	NOUN
taxlaw-2801	780	23	,	,	PUNCT
taxlaw-2801	780	24	manufacturing	manufacturing	NOUN
taxlaw-2801	780	25	,	,	PUNCT
taxlaw-2801	780	26	transportation	transportation	NOUN
taxlaw-2801	780	27	,	,	PUNCT
taxlaw-2801	780	28	arts	art	NOUN
taxlaw-2801	780	29	and	and	CCONJ
taxlaw-2801	780	30	entertainment	entertainment	NOUN
taxlaw-2801	780	31	,	,	PUNCT
taxlaw-2801	780	32	professional	professional	ADJ
taxlaw-2801	780	33	services	service	NOUN
taxlaw-2801	780	34	,	,	PUNCT
taxlaw-2801	780	35	“	"	PUNCT
taxlaw-2801	780	36	other	other	ADJ
taxlaw-2801	780	37	services	service	NOUN
taxlaw-2801	780	38	,	,	PUNCT
taxlaw-2801	780	39	”	"	PUNCT
taxlaw-2801	780	40	and	and	CCONJ
taxlaw-2801	780	41	so	so	ADV
taxlaw-2801	780	42	on	on	ADV
taxlaw-2801	780	43	.	.	PUNCT
taxlaw-2801	781	1	the	the	DET
taxlaw-2801	781	2	object	object	NOUN
taxlaw-2801	781	3	would	would	AUX
taxlaw-2801	781	4	be	be	AUX
taxlaw-2801	781	5	to	to	PART
taxlaw-2801	781	6	group	group	VERB
taxlaw-2801	781	7	these	these	PRON
taxlaw-2801	781	8	together	together	ADV
taxlaw-2801	781	9	according	accord	VERB
taxlaw-2801	781	10	to	to	ADP
taxlaw-2801	781	11	historical	historical	ADJ
taxlaw-2801	781	12	profit	profit	NOUN
taxlaw-2801	781	13	percentages	percentage	NOUN
taxlaw-2801	781	14	,	,	PUNCT
taxlaw-2801	781	15	and	and	CCONJ
taxlaw-2801	781	16	to	to	PART
taxlaw-2801	781	17	combine	combine	VERB
taxlaw-2801	781	18	them	they	PRON
taxlaw-2801	781	19	into	into	ADP
taxlaw-2801	781	20	fewer	few	ADJ
taxlaw-2801	781	21	categories	category	NOUN
taxlaw-2801	781	22	.	.	PUNCT
taxlaw-2801	782	1	103	103	NUM
taxlaw-2801	782	2	see	see	VERB
taxlaw-2801	782	3	appendix	appendix	VERB
taxlaw-2801	782	4	a	a	PRON
taxlaw-2801	782	5	for	for	ADP
taxlaw-2801	782	6	the	the	DET
taxlaw-2801	782	7	cascading	cascade	VERB
taxlaw-2801	782	8	effects	effect	NOUN
taxlaw-2801	782	9	of	of	ADP
taxlaw-2801	782	10	the	the	DET
taxlaw-2801	782	11	mgr	mgr	NOUN
taxlaw-2801	782	12	presumptive	presumptive	ADJ
taxlaw-2801	782	13	tax	tax	NOUN
taxlaw-2801	782	14	,	,	PUNCT
taxlaw-2801	782	15	when	when	SCONJ
taxlaw-2801	782	16	compared	compare	VERB
taxlaw-2801	782	17	to	to	ADP
taxlaw-2801	782	18	taxes	taxis	NOUN
taxlaw-2801	782	19	on	on	ADP
taxlaw-2801	782	20	gross	gross	ADJ
taxlaw-2801	782	21	receipts	receipt	NOUN
taxlaw-2801	782	22	,	,	PUNCT
taxlaw-2801	782	23	income	income	NOUN
taxlaw-2801	782	24	and	and	CCONJ
taxlaw-2801	782	25	consumption	consumption	NOUN
taxlaw-2801	782	26	.	.	PUNCT
taxlaw-2801	783	1	104	104	NUM
taxlaw-2801	783	2	moreover	moreover	ADV
taxlaw-2801	783	3	,	,	PUNCT
taxlaw-2801	783	4	high	high	ADJ
taxlaw-2801	783	5	-	-	PUNCT
taxlaw-2801	783	6	cost	cost	NOUN
taxlaw-2801	783	7	but	but	CCONJ
taxlaw-2801	783	8	high	high	ADJ
taxlaw-2801	783	9	-	-	PUNCT
taxlaw-2801	783	10	profit	profit	NOUN
taxlaw-2801	783	11	ventures	venture	NOUN
taxlaw-2801	783	12	are	be	AUX
taxlaw-2801	783	13	not	not	PART
taxlaw-2801	783	14	usually	usually	ADV
taxlaw-2801	783	15	undertaken	undertake	VERB
taxlaw-2801	783	16	by	by	ADP
taxlaw-2801	783	17	small	small	ADJ
taxlaw-2801	783	18	businesses	business	NOUN
taxlaw-2801	783	19	.	.	PUNCT
taxlaw-2801	784	1	with	with	ADP
taxlaw-2801	784	2	the	the	DET
taxlaw-2801	784	3	possible	possible	ADJ
taxlaw-2801	784	4	exception	exception	NOUN
taxlaw-2801	784	5	of	of	ADP
taxlaw-2801	784	6	high	high	ADJ
taxlaw-2801	784	7	-	-	PUNCT
taxlaw-2801	784	8	tech	tech	NOUN
taxlaw-2801	784	9	start	start	NOUN
taxlaw-2801	784	10	-	-	PUNCT
taxlaw-2801	784	11	ups	up	NOUN
taxlaw-2801	784	12	that	that	PRON
taxlaw-2801	784	13	can	can	AUX
taxlaw-2801	784	14	attract	attract	VERB
taxlaw-2801	784	15	venture	venture	NOUN
taxlaw-2801	784	16	capital	capital	NOUN
taxlaw-2801	784	17	investment	investment	NOUN
taxlaw-2801	784	18	,	,	PUNCT
taxlaw-2801	784	19	such	such	ADJ
taxlaw-2801	784	20	investments	investment	NOUN
taxlaw-2801	784	21	usually	usually	ADV
taxlaw-2801	784	22	require	require	VERB
taxlaw-2801	784	23	the	the	DET
taxlaw-2801	784	24	sort	sort	NOUN
taxlaw-2801	784	25	of	of	ADP
taxlaw-2801	784	26	access	access	NOUN
taxlaw-2801	784	27	to	to	ADP
taxlaw-2801	784	28	large	large	ADJ
taxlaw-2801	784	29	amounts	amount	NOUN
taxlaw-2801	784	30	of	of	ADP
taxlaw-2801	784	31	capital	capital	NOUN
taxlaw-2801	784	32	that	that	PRON
taxlaw-2801	784	33	only	only	ADV
taxlaw-2801	784	34	big	big	ADJ
taxlaw-2801	784	35	corporations	corporation	NOUN
taxlaw-2801	784	36	(	(	PUNCT
taxlaw-2801	784	37	and	and	CCONJ
taxlaw-2801	784	38	certainly	certainly	ADV
taxlaw-2801	784	39	not	not	PART
taxlaw-2801	784	40	smbs	smb	NOUN
taxlaw-2801	784	41	)	)	PUNCT
taxlaw-2801	784	42	can	can	AUX
taxlaw-2801	784	43	manage	manage	VERB
taxlaw-2801	784	44	.	.	PUNCT
taxlaw-2801	785	1	105	105	NUM
taxlaw-2801	785	2	the	the	DET
taxlaw-2801	785	3	other	other	ADJ
taxlaw-2801	785	4	significant	significant	ADJ
taxlaw-2801	785	5	advantage	advantage	NOUN
taxlaw-2801	785	6	of	of	ADP
taxlaw-2801	785	7	a	a	DET
taxlaw-2801	785	8	mgr	mgr	NOUN
taxlaw-2801	785	9	presumptive	presumptive	ADJ
taxlaw-2801	785	10	tax	tax	NOUN
taxlaw-2801	785	11	regime	regime	NOUN
taxlaw-2801	785	12	is	be	AUX
taxlaw-2801	785	13	the	the	DET
taxlaw-2801	785	14	potential	potential	ADJ
taxlaw-2801	785	15	savings	saving	NOUN
taxlaw-2801	785	16	in	in	ADP
taxlaw-2801	785	17	compliance	compliance	NOUN
taxlaw-2801	785	18	costs	cost	NOUN
taxlaw-2801	785	19	.	.	PUNCT
taxlaw-2801	786	1	again	again	ADV
taxlaw-2801	786	2	,	,	PUNCT
taxlaw-2801	786	3	under	under	ADP
taxlaw-2801	786	4	a	a	DET
taxlaw-2801	786	5	mgr	mgr	NOUN
taxlaw-2801	786	6	tax	tax	NOUN
taxlaw-2801	786	7	,	,	PUNCT
taxlaw-2801	786	8	smb	smb	PROPN
taxlaw-2801	786	9	taxpayers	taxpayer	NOUN
taxlaw-2801	786	10	would	would	AUX
taxlaw-2801	786	11	not	not	PART
taxlaw-2801	786	12	have	have	VERB
taxlaw-2801	786	13	to	to	PART
taxlaw-2801	786	14	justify	justify	VERB
taxlaw-2801	786	15	their	their	PRON
taxlaw-2801	786	16	business	business	NOUN
taxlaw-2801	786	17	expenses	expense	NOUN
taxlaw-2801	786	18	for	for	ADP
taxlaw-2801	786	19	tax	tax	NOUN
taxlaw-2801	786	20	purposes	purpose	NOUN
taxlaw-2801	786	21	;	;	PUNCT
taxlaw-2801	786	22	as	as	ADP
taxlaw-2801	786	23	a	a	DET
taxlaw-2801	786	24	result	result	NOUN
taxlaw-2801	786	25	,	,	PUNCT
taxlaw-2801	786	26	they	they	PRON
taxlaw-2801	786	27	would	would	AUX
taxlaw-2801	786	28	not	not	PART
taxlaw-2801	786	29	have	have	VERB
taxlaw-2801	786	30	to	to	PART
taxlaw-2801	786	31	maintain	maintain	VERB
taxlaw-2801	786	32	all	all	PRON
taxlaw-2801	786	33	of	of	ADP
taxlaw-2801	786	34	the	the	DET
taxlaw-2801	786	35	documentation	documentation	NOUN
taxlaw-2801	786	36	required	require	VERB
taxlaw-2801	786	37	to	to	PART
taxlaw-2801	786	38	substantiate	substantiate	VERB
taxlaw-2801	786	39	their	their	PRON
taxlaw-2801	786	40	expenses	expense	NOUN
taxlaw-2801	786	41	,	,	PUNCT
taxlaw-2801	786	42	at	at	ADP
taxlaw-2801	786	43	least	least	ADJ
taxlaw-2801	786	44	not	not	PART
taxlaw-2801	786	45	at	at	ADP
taxlaw-2801	786	46	the	the	DET
taxlaw-2801	786	47	level	level	NOUN
taxlaw-2801	786	48	required	require	VERB
taxlaw-2801	786	49	under	under	ADP
taxlaw-2801	786	50	current	current	ADJ
taxlaw-2801	786	51	u.s	u.s	PROPN
taxlaw-2801	786	52	.	.	PROPN
taxlaw-2801	786	53	income	income	NOUN
taxlaw-2801	786	54	tax	tax	NOUN
taxlaw-2801	786	55	law	law	NOUN
taxlaw-2801	786	56	.	.	PUNCT
taxlaw-2801	787	1	the	the	DET
taxlaw-2801	787	2	132	132	NUM
taxlaw-2801	787	3	columbia	columbia	PROPN
taxlaw-2801	787	4	journal	journal	PROPN
taxlaw-2801	787	5	of	of	ADP
taxlaw-2801	787	6	tax	tax	NOUN
taxlaw-2801	787	7	law	law	NOUN
taxlaw-2801	787	8	[	[	X
taxlaw-2801	787	9	vol	vol	NOUN
taxlaw-2801	787	10	.	.	PUNCT
taxlaw-2801	787	11	2:100	2:100	NUM
taxlaw-2801	787	12	whether	whether	SCONJ
taxlaw-2801	787	13	such	such	DET
taxlaw-2801	787	14	a	a	DET
taxlaw-2801	787	15	regime	regime	NOUN
taxlaw-2801	787	16	would	would	AUX
taxlaw-2801	787	17	actually	actually	ADV
taxlaw-2801	787	18	work	work	VERB
taxlaw-2801	787	19	and	and	CCONJ
taxlaw-2801	787	20	be	be	AUX
taxlaw-2801	787	21	an	an	DET
taxlaw-2801	787	22	improvement	improvement	NOUN
taxlaw-2801	787	23	over	over	ADP
taxlaw-2801	787	24	the	the	DET
taxlaw-2801	787	25	current	current	ADJ
taxlaw-2801	787	26	system	system	NOUN
taxlaw-2801	787	27	is	be	AUX
taxlaw-2801	787	28	a	a	DET
taxlaw-2801	787	29	question	question	NOUN
taxlaw-2801	787	30	that	that	PRON
taxlaw-2801	787	31	would	would	AUX
taxlaw-2801	787	32	turn	turn	VERB
taxlaw-2801	787	33	on	on	ADP
taxlaw-2801	787	34	,	,	PUNCT
taxlaw-2801	787	35	among	among	ADP
taxlaw-2801	787	36	other	other	ADJ
taxlaw-2801	787	37	things	thing	NOUN
taxlaw-2801	787	38	,	,	PUNCT
taxlaw-2801	787	39	the	the	DET
taxlaw-2801	787	40	accuracy	accuracy	NOUN
taxlaw-2801	787	41	and	and	CCONJ
taxlaw-2801	787	42	variability	variability	NOUN
taxlaw-2801	787	43	of	of	ADP
taxlaw-2801	787	44	the	the	DET
taxlaw-2801	787	45	irs	irs	PROPN
taxlaw-2801	787	46	estimates	estimate	NOUN
taxlaw-2801	787	47	of	of	ADP
taxlaw-2801	787	48	mean	mean	ADJ
taxlaw-2801	787	49	profit	profit	NOUN
taxlaw-2801	787	50	ratios	ratio	NOUN
taxlaw-2801	787	51	.	.	PUNCT
taxlaw-2801	788	1	the	the	DET
taxlaw-2801	788	2	more	more	ADV
taxlaw-2801	788	3	accurate	accurate	ADJ
taxlaw-2801	788	4	the	the	DET
taxlaw-2801	788	5	estimated	estimate	VERB
taxlaw-2801	788	6	mean	mean	ADJ
taxlaw-2801	788	7	profit	profit	NOUN
taxlaw-2801	788	8	ratios	ratio	NOUN
taxlaw-2801	788	9	for	for	ADP
taxlaw-2801	788	10	particular	particular	ADJ
taxlaw-2801	788	11	lines	line	NOUN
taxlaw-2801	788	12	of	of	ADP
taxlaw-2801	788	13	business	business	NOUN
taxlaw-2801	788	14	and	and	CCONJ
taxlaw-2801	788	15	the	the	DET
taxlaw-2801	788	16	less	less	ADV
taxlaw-2801	788	17	variable	variable	ADJ
taxlaw-2801	788	18	the	the	DET
taxlaw-2801	788	19	estimates	estimate	NOUN
taxlaw-2801	788	20	(	(	PUNCT
taxlaw-2801	788	21	i.e.	i.e.	X
taxlaw-2801	788	22	,	,	PUNCT
taxlaw-2801	788	23	the	the	PRON
taxlaw-2801	788	24	smaller	small	ADJ
taxlaw-2801	788	25	the	the	DET
taxlaw-2801	788	26	standard	standard	ADJ
taxlaw-2801	788	27	deviation	deviation	NOUN
taxlaw-2801	788	28	around	around	ADP
taxlaw-2801	788	29	the	the	DET
taxlaw-2801	788	30	mean	mean	NOUN
taxlaw-2801	788	31	)	)	PUNCT
taxlaw-2801	788	32	,	,	PUNCT
taxlaw-2801	788	33	the	the	PRON
taxlaw-2801	788	34	more	more	ADV
taxlaw-2801	788	35	closely	closely	ADV
taxlaw-2801	788	36	the	the	DET
taxlaw-2801	788	37	regime	regime	NOUN
taxlaw-2801	788	38	would	would	AUX
taxlaw-2801	788	39	approximate	approximate	VERB
taxlaw-2801	788	40	the	the	DET
taxlaw-2801	788	41	actual	actual	ADJ
taxlaw-2801	788	42	income	income	NOUN
taxlaw-2801	788	43	-	-	PUNCT
taxlaw-2801	788	44	tax	tax	NOUN
taxlaw-2801	788	45	ideal	ideal	NOUN
taxlaw-2801	788	46	.	.	PUNCT
taxlaw-2801	789	1	at	at	ADP
taxlaw-2801	789	2	the	the	DET
taxlaw-2801	789	3	extreme	extreme	NOUN
taxlaw-2801	789	4	,	,	PUNCT
taxlaw-2801	789	5	for	for	ADP
taxlaw-2801	789	6	example	example	NOUN
taxlaw-2801	789	7	,	,	PUNCT
taxlaw-2801	789	8	if	if	SCONJ
taxlaw-2801	789	9	the	the	DET
taxlaw-2801	789	10	historical	historical	ADJ
taxlaw-2801	789	11	mean	mean	ADJ
taxlaw-2801	789	12	profit	profit	NOUN
taxlaw-2801	789	13	ratio	ratio	NOUN
taxlaw-2801	789	14	for	for	ADP
taxlaw-2801	789	15	a	a	DET
taxlaw-2801	789	16	given	give	VERB
taxlaw-2801	789	17	line	line	NOUN
taxlaw-2801	789	18	of	of	ADP
taxlaw-2801	789	19	business	business	NOUN
taxlaw-2801	789	20	were	be	AUX
taxlaw-2801	789	21	10	10	NUM
taxlaw-2801	789	22	%	%	NOUN
taxlaw-2801	789	23	,	,	PUNCT
taxlaw-2801	789	24	and	and	CCONJ
taxlaw-2801	789	25	the	the	DET
taxlaw-2801	789	26	standard	standard	ADJ
taxlaw-2801	789	27	deviation	deviation	NOUN
taxlaw-2801	789	28	within	within	ADP
taxlaw-2801	789	29	that	that	DET
taxlaw-2801	789	30	profit	profit	NOUN
taxlaw-2801	789	31	-	-	PUNCT
taxlaw-2801	789	32	ratio	ratio	NOUN
taxlaw-2801	789	33	class	class	NOUN
taxlaw-2801	789	34	were	be	AUX
taxlaw-2801	789	35	literally	literally	ADV
taxlaw-2801	789	36	zero	zero	NUM
taxlaw-2801	789	37	,	,	PUNCT
taxlaw-2801	789	38	there	there	PRON
taxlaw-2801	789	39	would	would	AUX
taxlaw-2801	789	40	be	be	AUX
taxlaw-2801	789	41	essentially	essentially	ADV
taxlaw-2801	789	42	no	no	DET
taxlaw-2801	789	43	difference	difference	NOUN
taxlaw-2801	789	44	between	between	ADP
taxlaw-2801	789	45	the	the	DET
taxlaw-2801	789	46	presumed	presume	VERB
taxlaw-2801	789	47	-	-	PUNCT
taxlaw-2801	789	48	income	income	NOUN
taxlaw-2801	789	49	,	,	PUNCT
taxlaw-2801	789	50	mgr	mgr	NOUN
taxlaw-2801	789	51	approach	approach	NOUN
taxlaw-2801	789	52	and	and	CCONJ
taxlaw-2801	789	53	the	the	DET
taxlaw-2801	789	54	regular	regular	ADJ
taxlaw-2801	789	55	income	income	NOUN
taxlaw-2801	789	56	tax	tax	NOUN
taxlaw-2801	789	57	,	,	PUNCT
taxlaw-2801	789	58	except	except	SCONJ
taxlaw-2801	789	59	that	that	SCONJ
taxlaw-2801	789	60	the	the	DET
taxlaw-2801	789	61	former	former	ADJ
taxlaw-2801	789	62	would	would	AUX
taxlaw-2801	789	63	be	be	AUX
taxlaw-2801	789	64	much	much	ADV
taxlaw-2801	789	65	cheaper	cheap	ADJ
taxlaw-2801	789	66	to	to	PART
taxlaw-2801	789	67	enforce	enforce	VERB
taxlaw-2801	789	68	.	.	PUNCT
taxlaw-2801	790	1	in	in	ADP
taxlaw-2801	790	2	that	that	DET
taxlaw-2801	790	3	case	case	NOUN
taxlaw-2801	790	4	,	,	PUNCT
taxlaw-2801	790	5	presumed	presume	VERB
taxlaw-2801	790	6	profits	profit	NOUN
taxlaw-2801	790	7	for	for	ADP
taxlaw-2801	790	8	everyone	everyone	PRON
taxlaw-2801	790	9	in	in	ADP
taxlaw-2801	790	10	that	that	DET
taxlaw-2801	790	11	line	line	NOUN
taxlaw-2801	790	12	of	of	ADP
taxlaw-2801	790	13	business	business	NOUN
taxlaw-2801	790	14	would	would	AUX
taxlaw-2801	790	15	equal	equal	VERB
taxlaw-2801	790	16	actual	actual	ADJ
taxlaw-2801	790	17	profits	profit	NOUN
taxlaw-2801	790	18	.	.	PUNCT
taxlaw-2801	791	1	such	such	ADJ
taxlaw-2801	791	2	accuracy	accuracy	NOUN
taxlaw-2801	791	3	,	,	PUNCT
taxlaw-2801	791	4	of	of	ADP
taxlaw-2801	791	5	course	course	NOUN
taxlaw-2801	791	6	,	,	PUNCT
taxlaw-2801	791	7	would	would	AUX
taxlaw-2801	791	8	not	not	PART
taxlaw-2801	791	9	be	be	AUX
taxlaw-2801	791	10	achieved	achieve	VERB
taxlaw-2801	791	11	.	.	PUNCT
taxlaw-2801	792	1	there	there	PRON
taxlaw-2801	792	2	would	would	AUX
taxlaw-2801	792	3	inevitably	inevitably	ADV
taxlaw-2801	792	4	some	some	DET
taxlaw-2801	792	5	variation	variation	NOUN
taxlaw-2801	792	6	within	within	ADP
taxlaw-2801	792	7	the	the	DET
taxlaw-2801	792	8	profit	profit	NOUN
taxlaw-2801	792	9	-	-	PUNCT
taxlaw-2801	792	10	ratio	ratio	NOUN
taxlaw-2801	792	11	classes	class	NOUN
taxlaw-2801	792	12	and	and	CCONJ
taxlaw-2801	792	13	the	the	PRON
taxlaw-2801	792	14	greater	great	ADJ
taxlaw-2801	792	15	the	the	DET
taxlaw-2801	792	16	standard	standard	ADJ
taxlaw-2801	792	17	deviation	deviation	NOUN
taxlaw-2801	792	18	within	within	ADP
taxlaw-2801	792	19	the	the	DET
taxlaw-2801	792	20	profit	profit	NOUN
taxlaw-2801	792	21	-	-	PUNCT
taxlaw-2801	792	22	ratio	ratio	NOUN
taxlaw-2801	792	23	classes	class	NOUN
taxlaw-2801	792	24	,	,	PUNCT
taxlaw-2801	792	25	the	the	PRON
taxlaw-2801	792	26	greater	great	ADJ
taxlaw-2801	792	27	the	the	DET
taxlaw-2801	792	28	inaccuracy	inaccuracy	NOUN
taxlaw-2801	792	29	of	of	ADP
taxlaw-2801	792	30	income	income	NOUN
taxlaw-2801	792	31	measurement.106	measurement.106	PROPN
taxlaw-2801	792	32	b.	b.	PROPN
taxlaw-2801	792	33	enforcement	enforcement	NOUN
taxlaw-2801	792	34	concerns	concern	NOUN
taxlaw-2801	792	35	(	(	PUNCT
taxlaw-2801	792	36	and	and	CCONJ
taxlaw-2801	792	37	potential	potential	ADJ
taxlaw-2801	792	38	solutions	solution	NOUN
taxlaw-2801	792	39	)	)	PUNCT
taxlaw-2801	792	40	the	the	DET
taxlaw-2801	792	41	interesting	interesting	ADJ
taxlaw-2801	792	42	questions	question	NOUN
taxlaw-2801	792	43	then	then	ADV
taxlaw-2801	792	44	would	would	AUX
taxlaw-2801	792	45	be	be	AUX
taxlaw-2801	792	46	how	how	SCONJ
taxlaw-2801	792	47	narrowly	narrowly	ADV
taxlaw-2801	792	48	these	these	DET
taxlaw-2801	792	49	profit	profit	NOUN
taxlaw-2801	792	50	-	-	PUNCT
taxlaw-2801	792	51	ratio	ratio	NOUN
taxlaw-2801	792	52	,	,	PUNCT
taxlaw-2801	792	53	line	line	NOUN
taxlaw-2801	792	54	-	-	PUNCT
taxlaw-2801	792	55	of	of	ADP
taxlaw-2801	792	56	-	-	PUNCT
taxlaw-2801	792	57	business	business	NOUN
taxlaw-2801	792	58	categories	category	NOUN
taxlaw-2801	792	59	can	can	AUX
taxlaw-2801	792	60	be	be	AUX
taxlaw-2801	792	61	drawn	draw	VERB
taxlaw-2801	792	62	and	and	CCONJ
taxlaw-2801	792	63	at	at	ADP
taxlaw-2801	792	64	what	what	DET
taxlaw-2801	792	65	cost	cost	NOUN
taxlaw-2801	792	66	.	.	PUNCT
taxlaw-2801	793	1	even	even	ADV
taxlaw-2801	793	2	if	if	SCONJ
taxlaw-2801	793	3	an	an	DET
taxlaw-2801	793	4	mgr	mgr	NOUN
taxlaw-2801	793	5	regime	regime	NOUN
taxlaw-2801	793	6	could	could	AUX
taxlaw-2801	793	7	be	be	AUX
taxlaw-2801	793	8	designed	design	VERB
taxlaw-2801	793	9	with	with	ADP
taxlaw-2801	793	10	relatively	relatively	ADV
taxlaw-2801	793	11	narrow	narrow	ADJ
taxlaw-2801	793	12	and	and	CCONJ
taxlaw-2801	793	13	accurate	accurate	ADJ
taxlaw-2801	793	14	profit	profit	NOUN
taxlaw-2801	793	15	-	-	PUNCT
taxlaw-2801	793	16	ratio	ratio	NOUN
taxlaw-2801	793	17	classes	class	NOUN
taxlaw-2801	793	18	,	,	PUNCT
taxlaw-2801	793	19	such	such	DET
taxlaw-2801	793	20	a	a	DET
taxlaw-2801	793	21	regime	regime	NOUN
taxlaw-2801	793	22	obviously	obviously	ADV
taxlaw-2801	793	23	would	would	AUX
taxlaw-2801	793	24	not	not	PART
taxlaw-2801	793	25	eliminate	eliminate	VERB
taxlaw-2801	793	26	all	all	DET
taxlaw-2801	793	27	smb	smb	NOUN
taxlaw-2801	793	28	compliance	compliance	NOUN
taxlaw-2801	793	29	concerns	concern	NOUN
taxlaw-2801	793	30	.	.	PUNCT
taxlaw-2801	794	1	for	for	ADP
taxlaw-2801	794	2	one	one	NUM
taxlaw-2801	794	3	thing	thing	NOUN
taxlaw-2801	794	4	,	,	PUNCT
taxlaw-2801	794	5	the	the	DET
taxlaw-2801	794	6	problem	problem	NOUN
taxlaw-2801	794	7	of	of	ADP
taxlaw-2801	794	8	understated	understated	ADJ
taxlaw-2801	794	9	gross	gross	ADJ
taxlaw-2801	794	10	receipts	receipt	NOUN
taxlaw-2801	794	11	would	would	AUX
taxlaw-2801	794	12	remain	remain	VERB
taxlaw-2801	794	13	for	for	ADP
taxlaw-2801	794	14	certain	certain	ADJ
taxlaw-2801	794	15	classes	class	NOUN
taxlaw-2801	794	16	of	of	ADP
taxlaw-2801	794	17	taxpayers	taxpayer	NOUN
taxlaw-2801	794	18	–	–	PUNCT
taxlaw-2801	794	19	most	most	ADV
taxlaw-2801	794	20	obviously	obviously	ADV
taxlaw-2801	794	21	,	,	PUNCT
taxlaw-2801	794	22	businesses	business	NOUN
taxlaw-2801	794	23	that	that	PRON
taxlaw-2801	794	24	provide	provide	VERB
taxlaw-2801	794	25	goods	good	NOUN
taxlaw-2801	794	26	or	or	CCONJ
taxlaw-2801	794	27	services	service	NOUN
taxlaw-2801	794	28	directly	directly	ADV
taxlaw-2801	794	29	to	to	ADP
taxlaw-2801	794	30	consumers	consumer	NOUN
taxlaw-2801	794	31	.	.	PUNCT
taxlaw-2801	795	1	for	for	ADP
taxlaw-2801	795	2	those	those	DET
taxlaw-2801	795	3	transactions	transaction	NOUN
taxlaw-2801	795	4	,	,	PUNCT
taxlaw-2801	795	5	compulsory	compulsory	ADJ
taxlaw-2801	795	6	payer	payer	NOUN
taxlaw-2801	795	7	withholding	withholding	NOUN
taxlaw-2801	795	8	and	and	CCONJ
taxlaw-2801	795	9	information	information	NOUN
taxlaw-2801	795	10	reporting	reporting	NOUN
taxlaw-2801	795	11	would	would	AUX
taxlaw-2801	795	12	simply	simply	ADV
taxlaw-2801	795	13	not	not	PART
taxlaw-2801	795	14	be	be	AUX
taxlaw-2801	795	15	feasible	feasible	ADJ
taxlaw-2801	795	16	,	,	PUNCT
taxlaw-2801	795	17	for	for	ADP
taxlaw-2801	795	18	essentially	essentially	ADV
taxlaw-2801	795	19	the	the	DET
taxlaw-2801	795	20	same	same	ADJ
taxlaw-2801	795	21	reasons	reason	NOUN
taxlaw-2801	795	22	that	that	PRON
taxlaw-2801	795	23	it	it	PRON
taxlaw-2801	795	24	does	do	AUX
taxlaw-2801	795	25	not	not	PART
taxlaw-2801	795	26	work	work	VERB
taxlaw-2801	795	27	to	to	PART
taxlaw-2801	795	28	enforce	enforce	VERB
taxlaw-2801	795	29	the	the	DET
taxlaw-2801	795	30	income	income	NOUN
taxlaw-2801	795	31	tax	tax	NOUN
taxlaw-2801	795	32	against	against	ADP
taxlaw-2801	795	33	the	the	DET
taxlaw-2801	795	34	self	self	NOUN
taxlaw-2801	795	35	-	-	PUNCT
taxlaw-2801	795	36	employed	employ	VERB
taxlaw-2801	795	37	:	:	PUNCT
taxlaw-2801	795	38	there	there	PRON
taxlaw-2801	795	39	are	be	VERB
taxlaw-2801	795	40	just	just	ADV
taxlaw-2801	795	41	too	too	ADV
taxlaw-2801	795	42	many	many	ADJ
taxlaw-2801	795	43	of	of	ADP
taxlaw-2801	795	44	them	they	PRON
taxlaw-2801	795	45	,	,	PUNCT
taxlaw-2801	795	46	and	and	CCONJ
taxlaw-2801	795	47	they	they	PRON
taxlaw-2801	795	48	are	be	AUX
taxlaw-2801	795	49	too	too	ADV
taxlaw-2801	795	50	small	small	ADJ
taxlaw-2801	795	51	to	to	PART
taxlaw-2801	795	52	be	be	AUX
taxlaw-2801	795	53	worth	worth	ADJ
taxlaw-2801	795	54	going	go	VERB
taxlaw-2801	795	55	after	after	ADP
taxlaw-2801	795	56	en	en	X
taxlaw-2801	795	57	masse	masse	NOUN
taxlaw-2801	795	58	.	.	PUNCT
taxlaw-2801	796	1	indeed	indeed	ADV
taxlaw-2801	796	2	,	,	PUNCT
taxlaw-2801	796	3	this	this	PRON
taxlaw-2801	796	4	is	be	AUX
taxlaw-2801	796	5	precisely	precisely	ADV
taxlaw-2801	796	6	why	why	SCONJ
taxlaw-2801	796	7	state	state	NOUN
taxlaw-2801	796	8	governments	government	NOUN
taxlaw-2801	796	9	that	that	PRON
taxlaw-2801	796	10	use	use	VERB
taxlaw-2801	796	11	retail	retail	ADJ
taxlaw-2801	796	12	sales	sale	NOUN
taxlaw-2801	796	13	taxes	taxis	NOUN
taxlaw-2801	796	14	always	always	ADV
taxlaw-2801	796	15	place	place	VERB
taxlaw-2801	796	16	the	the	DET
taxlaw-2801	796	17	primary	primary	ADJ
taxlaw-2801	796	18	remittance	remittance	NOUN
taxlaw-2801	796	19	and	and	CCONJ
taxlaw-2801	796	20	information	information	NOUN
taxlaw-2801	796	21	-	-	PUNCT
taxlaw-2801	796	22	reporting	report	VERB
taxlaw-2801	796	23	responsibilities	responsibility	NOUN
taxlaw-2801	796	24	on	on	ADP
taxlaw-2801	796	25	retail	retail	ADJ
taxlaw-2801	796	26	sellers	seller	NOUN
taxlaw-2801	796	27	rather	rather	ADV
taxlaw-2801	796	28	than	than	ADP
taxlaw-2801	796	29	buyers	buyer	NOUN
taxlaw-2801	796	30	;	;	PUNCT
taxlaw-2801	796	31	the	the	DET
taxlaw-2801	796	32	compliance	compliance	NOUN
taxlaw-2801	796	33	and	and	CCONJ
taxlaw-2801	796	34	administrative	administrative	ADJ
taxlaw-2801	796	35	costs	cost	NOUN
taxlaw-2801	796	36	of	of	ADP
taxlaw-2801	796	37	the	the	DET
taxlaw-2801	796	38	alternative	alternative	ADJ
taxlaw-2801	796	39	remittance	remittance	NOUN
taxlaw-2801	796	40	burden	burden	NOUN
taxlaw-2801	796	41	would	would	AUX
taxlaw-2801	796	42	be	be	AUX
taxlaw-2801	796	43	prohibitive.107	prohibitive.107	PROPN
taxlaw-2801	796	44	thus	thus	ADV
taxlaw-2801	796	45	,	,	PUNCT
taxlaw-2801	796	46	it	it	PRON
taxlaw-2801	796	47	should	should	AUX
taxlaw-2801	796	48	not	not	PART
taxlaw-2801	796	49	be	be	AUX
taxlaw-2801	796	50	surprising	surprising	ADJ
taxlaw-2801	796	51	that	that	SCONJ
taxlaw-2801	796	52	all	all	PRON
taxlaw-2801	796	53	of	of	ADP
taxlaw-2801	796	54	the	the	DET
taxlaw-2801	796	55	proposals	proposal	NOUN
taxlaw-2801	796	56	to	to	PART
taxlaw-2801	796	57	expand	expand	VERB
taxlaw-2801	796	58	compulsory	compulsory	ADJ
taxlaw-2801	796	59	federal	federal	ADJ
taxlaw-2801	796	60	withholding	withholding	NOUN
taxlaw-2801	796	61	to	to	PART
taxlaw-2801	796	62	include	include	VERB
taxlaw-2801	796	63	payments	payment	NOUN
taxlaw-2801	796	64	to	to	ADP
taxlaw-2801	796	65	ics	ics	PROPN
taxlaw-2801	796	66	have	have	AUX
taxlaw-2801	796	67	been	be	AUX
taxlaw-2801	796	68	limited	limit	VERB
taxlaw-2801	796	69	to	to	ADP
taxlaw-2801	796	70	payments	payment	NOUN
taxlaw-2801	796	71	made	make	VERB
taxlaw-2801	796	72	by	by	ADP
taxlaw-2801	796	73	business	business	NOUN
taxlaw-2801	796	74	clients.108	clients.108	NOUN
taxlaw-2801	796	75	resulting	result	VERB
taxlaw-2801	796	76	savings	saving	NOUN
taxlaw-2801	796	77	could	could	AUX
taxlaw-2801	796	78	be	be	AUX
taxlaw-2801	796	79	significant	significant	ADJ
taxlaw-2801	796	80	.	.	PUNCT
taxlaw-2801	797	1	the	the	DET
taxlaw-2801	797	2	downside	downside	NOUN
taxlaw-2801	797	3	of	of	ADP
taxlaw-2801	797	4	these	these	DET
taxlaw-2801	797	5	compliance	compliance	NOUN
taxlaw-2801	797	6	-	-	PUNCT
taxlaw-2801	797	7	cost	cost	NOUN
taxlaw-2801	797	8	savings	saving	NOUN
taxlaw-2801	797	9	,	,	PUNCT
taxlaw-2801	797	10	again	again	ADV
taxlaw-2801	797	11	,	,	PUNCT
taxlaw-2801	797	12	is	be	AUX
taxlaw-2801	797	13	that	that	SCONJ
taxlaw-2801	797	14	over	over	ADP
taxlaw-2801	797	15	time	time	NOUN
taxlaw-2801	797	16	there	there	PRON
taxlaw-2801	797	17	would	would	AUX
taxlaw-2801	797	18	be	be	AUX
taxlaw-2801	797	19	less	less	ADJ
taxlaw-2801	797	20	taxpayer	taxpayer	NOUN
taxlaw-2801	797	21	-	-	PUNCT
taxlaw-2801	797	22	specific	specific	ADJ
taxlaw-2801	797	23	information	information	NOUN
taxlaw-2801	797	24	regarding	regard	VERB
taxlaw-2801	797	25	actual	actual	ADJ
taxlaw-2801	797	26	smb	smb	NOUN
taxlaw-2801	797	27	profit	profit	NOUN
taxlaw-2801	797	28	margins	margin	NOUN
taxlaw-2801	797	29	.	.	PUNCT
taxlaw-2801	798	1	this	this	PRON
taxlaw-2801	798	2	could	could	AUX
taxlaw-2801	798	3	be	be	AUX
taxlaw-2801	798	4	a	a	DET
taxlaw-2801	798	5	problem	problem	NOUN
taxlaw-2801	798	6	if	if	SCONJ
taxlaw-2801	798	7	,	,	PUNCT
taxlaw-2801	798	8	in	in	ADP
taxlaw-2801	798	9	the	the	DET
taxlaw-2801	798	10	future	future	NOUN
taxlaw-2801	798	11	,	,	PUNCT
taxlaw-2801	798	12	tax	tax	NOUN
taxlaw-2801	798	13	policymakers	policymaker	NOUN
taxlaw-2801	798	14	wanted	want	VERB
taxlaw-2801	798	15	to	to	PART
taxlaw-2801	798	16	update	update	VERB
taxlaw-2801	798	17	the	the	DET
taxlaw-2801	798	18	presumed	presume	VERB
taxlaw-2801	798	19	profit	profit	NOUN
taxlaw-2801	798	20	ratios	ratio	NOUN
taxlaw-2801	798	21	.	.	PUNCT
taxlaw-2801	799	1	still	still	ADV
taxlaw-2801	799	2	,	,	PUNCT
taxlaw-2801	799	3	at	at	ADP
taxlaw-2801	799	4	least	least	ADJ
taxlaw-2801	799	5	for	for	ADP
taxlaw-2801	799	6	those	those	DET
taxlaw-2801	799	7	independent	independent	ADJ
taxlaw-2801	799	8	contractors	contractor	NOUN
taxlaw-2801	799	9	,	,	PUNCT
taxlaw-2801	799	10	self	self	NOUN
taxlaw-2801	799	11	-	-	PUNCT
taxlaw-2801	799	12	employed	employ	VERB
taxlaw-2801	799	13	individuals	individual	NOUN
taxlaw-2801	799	14	,	,	PUNCT
taxlaw-2801	799	15	and	and	CCONJ
taxlaw-2801	799	16	small	small	ADJ
taxlaw-2801	799	17	corporate	corporate	ADJ
taxlaw-2801	799	18	businesses	business	NOUN
taxlaw-2801	799	19	106	106	NUM
taxlaw-2801	799	20	if	if	SCONJ
taxlaw-2801	799	21	,	,	PUNCT
taxlaw-2801	799	22	for	for	ADP
taxlaw-2801	799	23	example	example	NOUN
taxlaw-2801	799	24	,	,	PUNCT
taxlaw-2801	799	25	the	the	DET
taxlaw-2801	799	26	standard	standard	ADJ
taxlaw-2801	799	27	deviation	deviation	NOUN
taxlaw-2801	799	28	within	within	ADP
taxlaw-2801	799	29	a	a	DET
taxlaw-2801	799	30	given	give	VERB
taxlaw-2801	799	31	profit	profit	NOUN
taxlaw-2801	799	32	-	-	PUNCT
taxlaw-2801	799	33	ratio	ratio	NOUN
taxlaw-2801	799	34	class	class	NOUN
taxlaw-2801	799	35	were	be	AUX
taxlaw-2801	799	36	,	,	PUNCT
taxlaw-2801	799	37	say	say	INTJ
taxlaw-2801	799	38	,	,	PUNCT
taxlaw-2801	799	39	4	4	NUM
taxlaw-2801	799	40	percentage	percentage	NOUN
taxlaw-2801	799	41	points	point	NOUN
taxlaw-2801	799	42	(	(	PUNCT
taxlaw-2801	799	43	and	and	CCONJ
taxlaw-2801	799	44	we	we	PRON
taxlaw-2801	799	45	assume	assume	VERB
taxlaw-2801	799	46	a	a	DET
taxlaw-2801	799	47	normal	normal	ADJ
taxlaw-2801	799	48	distribution	distribution	NOUN
taxlaw-2801	799	49	)	)	PUNCT
taxlaw-2801	799	50	,	,	PUNCT
taxlaw-2801	799	51	it	it	PRON
taxlaw-2801	799	52	would	would	AUX
taxlaw-2801	799	53	mean	mean	VERB
taxlaw-2801	799	54	that	that	SCONJ
taxlaw-2801	799	55	roughly	roughly	ADV
taxlaw-2801	799	56	32	32	NUM
taxlaw-2801	799	57	%	%	NOUN
taxlaw-2801	799	58	of	of	ADP
taxlaw-2801	799	59	the	the	DET
taxlaw-2801	799	60	taxpayers	taxpayer	NOUN
taxlaw-2801	799	61	within	within	ADP
taxlaw-2801	799	62	that	that	DET
taxlaw-2801	799	63	profit	profit	NOUN
taxlaw-2801	799	64	-	-	PUNCT
taxlaw-2801	799	65	ratio	ratio	NOUN
taxlaw-2801	799	66	class	class	NOUN
taxlaw-2801	799	67	have	have	VERB
taxlaw-2801	799	68	profits	profit	NOUN
taxlaw-2801	799	69	for	for	ADP
taxlaw-2801	799	70	the	the	DET
taxlaw-2801	799	71	year	year	NOUN
taxlaw-2801	799	72	that	that	PRON
taxlaw-2801	799	73	were	be	AUX
taxlaw-2801	799	74	either	either	CCONJ
taxlaw-2801	799	75	below	below	ADP
taxlaw-2801	799	76	6	6	NUM
taxlaw-2801	799	77	%	%	NOUN
taxlaw-2801	799	78	or	or	CCONJ
taxlaw-2801	799	79	above	above	ADP
taxlaw-2801	799	80	14	14	NUM
taxlaw-2801	799	81	%	%	NOUN
taxlaw-2801	799	82	.	.	PUNCT
taxlaw-2801	800	1	that	that	DET
taxlaw-2801	800	2	degree	degree	NOUN
taxlaw-2801	800	3	of	of	ADP
taxlaw-2801	800	4	profit	profit	NOUN
taxlaw-2801	800	5	variability	variability	NOUN
taxlaw-2801	800	6	within	within	ADP
taxlaw-2801	800	7	a	a	DET
taxlaw-2801	800	8	given	give	VERB
taxlaw-2801	800	9	presumed	presume	VERB
taxlaw-2801	800	10	profit	profit	NOUN
taxlaw-2801	800	11	-	-	PUNCT
taxlaw-2801	800	12	ratio	ratio	NOUN
taxlaw-2801	800	13	class	class	NOUN
taxlaw-2801	800	14	would	would	AUX
taxlaw-2801	800	15	produce	produce	VERB
taxlaw-2801	800	16	the	the	DET
taxlaw-2801	800	17	same	same	ADJ
taxlaw-2801	800	18	types	type	NOUN
taxlaw-2801	800	19	of	of	ADP
taxlaw-2801	800	20	efficiency	efficiency	NOUN
taxlaw-2801	800	21	and	and	CCONJ
taxlaw-2801	800	22	distributional	distributional	ADJ
taxlaw-2801	800	23	consequences	consequence	NOUN
taxlaw-2801	800	24	discussed	discuss	VERB
taxlaw-2801	800	25	above	above	ADV
taxlaw-2801	800	26	in	in	ADP
taxlaw-2801	800	27	connection	connection	NOUN
taxlaw-2801	800	28	with	with	ADP
taxlaw-2801	800	29	a	a	DET
taxlaw-2801	800	30	pure	pure	ADJ
taxlaw-2801	800	31	gross	gross	ADJ
taxlaw-2801	800	32	receipts	receipt	NOUN
taxlaw-2801	800	33	tax	tax	NOUN
taxlaw-2801	800	34	.	.	PUNCT
taxlaw-2801	801	1	it	it	PRON
taxlaw-2801	801	2	would	would	AUX
taxlaw-2801	801	3	be	be	AUX
taxlaw-2801	801	4	to	to	ADP
taxlaw-2801	801	5	a	a	DET
taxlaw-2801	801	6	lesser	less	ADJ
taxlaw-2801	801	7	degree	degree	NOUN
taxlaw-2801	801	8	,	,	PUNCT
taxlaw-2801	801	9	however	however	ADV
taxlaw-2801	801	10	,	,	PUNCT
taxlaw-2801	801	11	since	since	SCONJ
taxlaw-2801	801	12	(	(	PUNCT
taxlaw-2801	801	13	again	again	ADV
taxlaw-2801	801	14	assuming	assume	VERB
taxlaw-2801	801	15	a	a	DET
taxlaw-2801	801	16	normal	normal	ADJ
taxlaw-2801	801	17	distribution	distribution	NOUN
taxlaw-2801	801	18	)	)	PUNCT
taxlaw-2801	801	19	roughly	roughly	ADV
taxlaw-2801	801	20	68	68	NUM
taxlaw-2801	801	21	%	%	NOUN
taxlaw-2801	801	22	of	of	ADP
taxlaw-2801	801	23	the	the	DET
taxlaw-2801	801	24	taxpayers	taxpayer	NOUN
taxlaw-2801	801	25	within	within	ADP
taxlaw-2801	801	26	that	that	DET
taxlaw-2801	801	27	10	10	NUM
taxlaw-2801	801	28	%	%	NOUN
taxlaw-2801	801	29	presumed	presume	VERB
taxlaw-2801	801	30	-	-	PUNCT
taxlaw-2801	801	31	profit	profit	NOUN
taxlaw-2801	801	32	-	-	PUNCT
taxlaw-2801	801	33	ratio	ratio	NOUN
taxlaw-2801	801	34	class	class	NOUN
taxlaw-2801	801	35	would	would	AUX
taxlaw-2801	801	36	have	have	VERB
taxlaw-2801	801	37	profits	profit	NOUN
taxlaw-2801	801	38	between	between	ADP
taxlaw-2801	801	39	6	6	NUM
taxlaw-2801	801	40	%	%	NOUN
taxlaw-2801	801	41	and	and	CCONJ
taxlaw-2801	801	42	14	14	NUM
taxlaw-2801	801	43	%	%	NOUN
taxlaw-2801	801	44	–	–	PUNCT
taxlaw-2801	801	45	which	which	PRON
taxlaw-2801	801	46	of	of	ADP
taxlaw-2801	801	47	course	course	NOUN
taxlaw-2801	801	48	is	be	AUX
taxlaw-2801	801	49	within	within	ADP
taxlaw-2801	801	50	4	4	NUM
taxlaw-2801	801	51	percentage	percentage	NOUN
taxlaw-2801	801	52	points	point	NOUN
taxlaw-2801	801	53	of	of	ADP
taxlaw-2801	801	54	the	the	DET
taxlaw-2801	801	55	mean	mean	NOUN
taxlaw-2801	801	56	.	.	PUNCT
taxlaw-2801	802	1	that	that	PRON
taxlaw-2801	802	2	does	do	AUX
taxlaw-2801	802	3	not	not	PART
taxlaw-2801	802	4	measure	measure	VERB
taxlaw-2801	802	5	income	income	NOUN
taxlaw-2801	802	6	with	with	ADP
taxlaw-2801	802	7	perfect	perfect	ADJ
taxlaw-2801	802	8	accuracy	accuracy	NOUN
taxlaw-2801	802	9	,	,	PUNCT
taxlaw-2801	802	10	but	but	CCONJ
taxlaw-2801	802	11	it	it	PRON
taxlaw-2801	802	12	may	may	AUX
taxlaw-2801	802	13	come	come	VERB
taxlaw-2801	802	14	closer	close	ADJ
taxlaw-2801	802	15	than	than	SCONJ
taxlaw-2801	802	16	we	we	PRON
taxlaw-2801	802	17	currently	currently	ADV
taxlaw-2801	802	18	see	see	VERB
taxlaw-2801	802	19	with	with	ADP
taxlaw-2801	802	20	the	the	DET
taxlaw-2801	802	21	income	income	NOUN
taxlaw-2801	802	22	taxation	taxation	NOUN
taxlaw-2801	802	23	of	of	ADP
taxlaw-2801	802	24	smb	smb	PROPN
taxlaw-2801	802	25	taxpayers	taxpayer	NOUN
taxlaw-2801	802	26	as	as	ADP
taxlaw-2801	802	27	a	a	DET
taxlaw-2801	802	28	class	class	NOUN
taxlaw-2801	802	29	.	.	PUNCT
taxlaw-2801	803	1	107	107	NUM
taxlaw-2801	803	2	although	although	SCONJ
taxlaw-2801	803	3	placing	place	VERB
taxlaw-2801	803	4	the	the	DET
taxlaw-2801	803	5	remittance	remittance	NOUN
taxlaw-2801	803	6	burden	burden	NOUN
taxlaw-2801	803	7	on	on	ADP
taxlaw-2801	803	8	the	the	DET
taxlaw-2801	803	9	retail	retail	ADJ
taxlaw-2801	803	10	sellers	seller	NOUN
taxlaw-2801	803	11	instead	instead	ADV
taxlaw-2801	803	12	of	of	ADP
taxlaw-2801	803	13	on	on	ADP
taxlaw-2801	803	14	consumers	consumer	NOUN
taxlaw-2801	803	15	makes	make	VERB
taxlaw-2801	803	16	enforcement	enforcement	NOUN
taxlaw-2801	803	17	of	of	ADP
taxlaw-2801	803	18	a	a	DET
taxlaw-2801	803	19	retail	retail	ADJ
taxlaw-2801	803	20	sales	sale	NOUN
taxlaw-2801	803	21	tax	tax	NOUN
taxlaw-2801	803	22	viable	viable	ADJ
taxlaw-2801	803	23	,	,	PUNCT
taxlaw-2801	803	24	it	it	PRON
taxlaw-2801	803	25	is	be	AUX
taxlaw-2801	803	26	still	still	ADV
taxlaw-2801	803	27	the	the	DET
taxlaw-2801	803	28	case	case	NOUN
taxlaw-2801	803	29	that	that	SCONJ
taxlaw-2801	803	30	a	a	DET
taxlaw-2801	803	31	vat	vat	NOUN
taxlaw-2801	803	32	,	,	PUNCT
taxlaw-2801	803	33	with	with	ADP
taxlaw-2801	803	34	remittance	remittance	NOUN
taxlaw-2801	803	35	obligations	obligation	NOUN
taxlaw-2801	803	36	at	at	ADP
taxlaw-2801	803	37	every	every	DET
taxlaw-2801	803	38	level	level	NOUN
taxlaw-2801	803	39	of	of	ADP
taxlaw-2801	803	40	production	production	NOUN
taxlaw-2801	803	41	,	,	PUNCT
taxlaw-2801	803	42	is	be	AUX
taxlaw-2801	803	43	generally	generally	ADV
taxlaw-2801	803	44	thought	think	VERB
taxlaw-2801	803	45	to	to	PART
taxlaw-2801	803	46	be	be	AUX
taxlaw-2801	803	47	the	the	DET
taxlaw-2801	803	48	more	more	ADV
taxlaw-2801	803	49	easily	easily	ADV
taxlaw-2801	803	50	enforced	enforce	VERB
taxlaw-2801	803	51	type	type	NOUN
taxlaw-2801	803	52	of	of	ADP
taxlaw-2801	803	53	consumption	consumption	NOUN
taxlaw-2801	803	54	tax	tax	NOUN
taxlaw-2801	803	55	.	.	PUNCT
taxlaw-2801	804	1	108	108	NUM
taxlaw-2801	804	2	likewise	likewise	ADV
taxlaw-2801	804	3	,	,	PUNCT
taxlaw-2801	804	4	when	when	SCONJ
taxlaw-2801	804	5	other	other	ADJ
taxlaw-2801	804	6	countries	country	NOUN
taxlaw-2801	804	7	have	have	AUX
taxlaw-2801	804	8	expanded	expand	VERB
taxlaw-2801	804	9	withholding	withholding	NOUN
taxlaw-2801	804	10	to	to	PART
taxlaw-2801	804	11	include	include	VERB
taxlaw-2801	804	12	payments	payment	NOUN
taxlaw-2801	804	13	to	to	ADP
taxlaw-2801	804	14	the	the	DET
taxlaw-2801	804	15	self	self	NOUN
taxlaw-2801	804	16	employed	employ	VERB
taxlaw-2801	804	17	,	,	PUNCT
taxlaw-2801	804	18	they	they	PRON
taxlaw-2801	804	19	have	have	AUX
taxlaw-2801	804	20	limited	limit	VERB
taxlaw-2801	804	21	the	the	DET
taxlaw-2801	804	22	withholding	withholding	NOUN
taxlaw-2801	804	23	requirements	requirement	NOUN
taxlaw-2801	804	24	to	to	ADP
taxlaw-2801	804	25	business	business	NOUN
taxlaw-2801	804	26	payers	payer	NOUN
taxlaw-2801	804	27	.	.	PUNCT
taxlaw-2801	805	1	see	see	VERB
taxlaw-2801	805	2	generally	generally	ADV
taxlaw-2801	805	3	soos	soos	ADJ
taxlaw-2801	805	4	,	,	PUNCT
taxlaw-2801	805	5	supra	supra	PROPN
taxlaw-2801	805	6	note	note	NOUN
taxlaw-2801	805	7	12	12	NUM
taxlaw-2801	805	8	.	.	PUNCT
taxlaw-2801	806	1	2011	2011	NUM
taxlaw-2801	806	2	]	]	PUNCT
taxlaw-2801	807	1	narrowing	narrow	VERB
taxlaw-2801	807	2	the	the	DET
taxlaw-2801	807	3	tax	tax	NOUN
taxlaw-2801	807	4	gap	gap	NOUN
taxlaw-2801	807	5	through	through	ADP
taxlaw-2801	807	6	presumptive	presumptive	ADJ
taxlaw-2801	807	7	taxation	taxation	NOUN
taxlaw-2801	807	8	133	133	NUM
taxlaw-2801	807	9	who	who	PRON
taxlaw-2801	807	10	receive	receive	VERB
taxlaw-2801	807	11	a	a	DET
taxlaw-2801	807	12	significant	significant	ADJ
taxlaw-2801	807	13	portion	portion	NOUN
taxlaw-2801	807	14	of	of	ADP
taxlaw-2801	807	15	their	their	PRON
taxlaw-2801	807	16	payments	payment	NOUN
taxlaw-2801	807	17	from	from	ADP
taxlaw-2801	807	18	business	business	NOUN
taxlaw-2801	807	19	-	-	PUNCT
taxlaw-2801	807	20	client	client	NOUN
taxlaw-2801	807	21	payers	payer	NOUN
taxlaw-2801	807	22	,	,	PUNCT
taxlaw-2801	807	23	expanded	expand	VERB
taxlaw-2801	807	24	compulsory	compulsory	ADJ
taxlaw-2801	807	25	withholding	withholding	NOUN
taxlaw-2801	807	26	and	and	CCONJ
taxlaw-2801	807	27	reporting	reporting	NOUN
taxlaw-2801	807	28	requirements	requirement	NOUN
taxlaw-2801	807	29	would	would	AUX
taxlaw-2801	807	30	be	be	AUX
taxlaw-2801	807	31	a	a	DET
taxlaw-2801	807	32	relatively	relatively	ADV
taxlaw-2801	807	33	cheap	cheap	ADJ
taxlaw-2801	807	34	and	and	CCONJ
taxlaw-2801	807	35	simple	simple	ADJ
taxlaw-2801	807	36	solution	solution	NOUN
taxlaw-2801	807	37	to	to	ADP
taxlaw-2801	807	38	the	the	DET
taxlaw-2801	807	39	problem	problem	NOUN
taxlaw-2801	807	40	of	of	ADP
taxlaw-2801	807	41	understated	understated	ADJ
taxlaw-2801	807	42	gross	gross	ADJ
taxlaw-2801	807	43	receipts	receipt	NOUN
taxlaw-2801	807	44	.	.	PUNCT
taxlaw-2801	808	1	for	for	ADP
taxlaw-2801	808	2	those	those	DET
taxlaw-2801	808	3	pesky	pesky	ADJ
taxlaw-2801	808	4	business	business	NOUN
taxlaw-2801	808	5	-	-	PUNCT
taxlaw-2801	808	6	to	to	ADP
taxlaw-2801	808	7	-	-	PUNCT
taxlaw-2801	808	8	consumer	consumer	NOUN
taxlaw-2801	808	9	transactions	transaction	NOUN
taxlaw-2801	808	10	,	,	PUNCT
taxlaw-2801	808	11	something	something	PRON
taxlaw-2801	808	12	other	other	ADJ
taxlaw-2801	808	13	than	than	ADP
taxlaw-2801	808	14	expanded	expand	VERB
taxlaw-2801	808	15	compulsory	compulsory	ADJ
taxlaw-2801	808	16	withholding	withholding	NOUN
taxlaw-2801	808	17	will	will	AUX
taxlaw-2801	808	18	have	have	VERB
taxlaw-2801	808	19	to	to	PART
taxlaw-2801	808	20	be	be	AUX
taxlaw-2801	808	21	tried	try	VERB
taxlaw-2801	808	22	.	.	PUNCT
taxlaw-2801	809	1	as	as	SCONJ
taxlaw-2801	809	2	mentioned	mention	VERB
taxlaw-2801	809	3	above	above	ADV
taxlaw-2801	809	4	,	,	PUNCT
taxlaw-2801	809	5	insofar	insofar	ADV
taxlaw-2801	809	6	as	as	SCONJ
taxlaw-2801	809	7	those	those	DET
taxlaw-2801	809	8	transactions	transaction	NOUN
taxlaw-2801	809	9	involve	involve	VERB
taxlaw-2801	809	10	credit	credit	NOUN
taxlaw-2801	809	11	-	-	PUNCT
taxlaw-2801	809	12	card	card	NOUN
taxlaw-2801	809	13	or	or	CCONJ
taxlaw-2801	809	14	debit	debit	NOUN
taxlaw-2801	809	15	-	-	PUNCT
taxlaw-2801	809	16	card	card	NOUN
taxlaw-2801	809	17	receipts	receipt	NOUN
taxlaw-2801	809	18	where	where	SCONJ
taxlaw-2801	809	19	third	third	ADJ
taxlaw-2801	809	20	-	-	PUNCT
taxlaw-2801	809	21	party	party	NOUN
taxlaw-2801	809	22	monitoring	monitoring	NOUN
taxlaw-2801	809	23	can	can	AUX
taxlaw-2801	809	24	be	be	AUX
taxlaw-2801	809	25	employed	employ	VERB
taxlaw-2801	809	26	,	,	PUNCT
taxlaw-2801	809	27	the	the	DET
taxlaw-2801	809	28	problem	problem	NOUN
taxlaw-2801	809	29	is	be	AUX
taxlaw-2801	809	30	somewhat	somewhat	ADV
taxlaw-2801	809	31	mitigated.109	mitigated.109	ADJ
taxlaw-2801	809	32	we	we	PRON
taxlaw-2801	809	33	have	have	AUX
taxlaw-2801	809	34	already	already	ADV
taxlaw-2801	809	35	mentioned	mention	VERB
taxlaw-2801	809	36	that	that	SCONJ
taxlaw-2801	809	37	credit	credit	NOUN
taxlaw-2801	809	38	-	-	PUNCT
taxlaw-2801	809	39	card	card	NOUN
taxlaw-2801	809	40	and	and	CCONJ
taxlaw-2801	809	41	debit	debit	NOUN
taxlaw-2801	809	42	-	-	PUNCT
taxlaw-2801	809	43	card	card	NOUN
taxlaw-2801	809	44	receipts	receipt	NOUN
taxlaw-2801	809	45	are	be	AUX
taxlaw-2801	809	46	subject	subject	ADJ
taxlaw-2801	809	47	to	to	ADP
taxlaw-2801	809	48	third	third	ADJ
taxlaw-2801	809	49	-	-	PUNCT
taxlaw-2801	809	50	party	party	NOUN
taxlaw-2801	809	51	monitoring	monitoring	NOUN
taxlaw-2801	809	52	,	,	PUNCT
taxlaw-2801	809	53	which	which	PRON
taxlaw-2801	809	54	enables	enable	VERB
taxlaw-2801	809	55	the	the	DET
taxlaw-2801	809	56	irs	irs	PROPN
taxlaw-2801	809	57	to	to	PART
taxlaw-2801	809	58	determine	determine	VERB
taxlaw-2801	809	59	if	if	SCONJ
taxlaw-2801	809	60	such	such	ADJ
taxlaw-2801	809	61	receipts	receipt	NOUN
taxlaw-2801	809	62	have	have	AUX
taxlaw-2801	809	63	gone	go	VERB
taxlaw-2801	809	64	unreported	unreported	ADJ
taxlaw-2801	809	65	by	by	ADP
taxlaw-2801	809	66	smbs.110	smbs.110	PROPN
taxlaw-2801	809	67	in	in	ADP
taxlaw-2801	809	68	addition	addition	NOUN
taxlaw-2801	809	69	,	,	PUNCT
taxlaw-2801	809	70	credit	credit	NOUN
taxlaw-2801	809	71	-	-	PUNCT
taxlaw-2801	809	72	card	card	NOUN
taxlaw-2801	809	73	reporting	reporting	NOUN
taxlaw-2801	809	74	may	may	AUX
taxlaw-2801	809	75	be	be	AUX
taxlaw-2801	809	76	a	a	DET
taxlaw-2801	809	77	useful	useful	ADJ
taxlaw-2801	809	78	method	method	NOUN
taxlaw-2801	809	79	of	of	ADP
taxlaw-2801	809	80	estimating	estimate	VERB
taxlaw-2801	809	81	cash	cash	NOUN
taxlaw-2801	809	82	income	income	NOUN
taxlaw-2801	809	83	.	.	PUNCT
taxlaw-2801	810	1	if	if	SCONJ
taxlaw-2801	810	2	the	the	DET
taxlaw-2801	810	3	irs	irs	PROPN
taxlaw-2801	810	4	were	be	AUX
taxlaw-2801	810	5	able	able	ADJ
taxlaw-2801	810	6	to	to	PART
taxlaw-2801	810	7	determine	determine	VERB
taxlaw-2801	810	8	an	an	DET
taxlaw-2801	810	9	average	average	ADJ
taxlaw-2801	810	10	ratio	ratio	NOUN
taxlaw-2801	810	11	of	of	ADP
taxlaw-2801	810	12	cash	cash	NOUN
taxlaw-2801	810	13	to	to	ADP
taxlaw-2801	810	14	card	card	NOUN
taxlaw-2801	810	15	receipts	receipt	NOUN
taxlaw-2801	810	16	(	(	PUNCT
taxlaw-2801	810	17	this	this	DET
taxlaw-2801	810	18	ratio	ratio	NOUN
taxlaw-2801	810	19	could	could	AUX
taxlaw-2801	810	20	be	be	AUX
taxlaw-2801	810	21	tweaked	tweak	VERB
taxlaw-2801	810	22	by	by	ADP
taxlaw-2801	810	23	types	type	NOUN
taxlaw-2801	810	24	of	of	ADP
taxlaw-2801	810	25	business	business	NOUN
taxlaw-2801	810	26	,	,	PUNCT
taxlaw-2801	810	27	size	size	NOUN
taxlaw-2801	810	28	,	,	PUNCT
taxlaw-2801	810	29	region	region	NOUN
taxlaw-2801	810	30	etc	etc	X
taxlaw-2801	810	31	.	.	X
taxlaw-2801	810	32	)	)	PUNCT
taxlaw-2801	810	33	,	,	PUNCT
taxlaw-2801	810	34	it	it	PRON
taxlaw-2801	810	35	could	could	AUX
taxlaw-2801	810	36	trigger	trigger	VERB
taxlaw-2801	810	37	audits	audits	NOUN
taxlaw-2801	810	38	on	on	ADP
taxlaw-2801	810	39	smbs	smb	NOUN
taxlaw-2801	810	40	that	that	PRON
taxlaw-2801	810	41	do	do	AUX
taxlaw-2801	810	42	not	not	PART
taxlaw-2801	810	43	report	report	VERB
taxlaw-2801	810	44	cash	cash	NOUN
taxlaw-2801	810	45	receipts	receipt	NOUN
taxlaw-2801	810	46	in	in	ADP
taxlaw-2801	810	47	an	an	DET
taxlaw-2801	810	48	adequate	adequate	ADJ
taxlaw-2801	810	49	proportion	proportion	NOUN
taxlaw-2801	810	50	to	to	ADP
taxlaw-2801	810	51	their	their	PRON
taxlaw-2801	810	52	(	(	PUNCT
taxlaw-2801	810	53	already	already	ADV
taxlaw-2801	810	54	known	know	VERB
taxlaw-2801	810	55	by	by	ADP
taxlaw-2801	810	56	the	the	DET
taxlaw-2801	810	57	irs	irs	PROPN
taxlaw-2801	810	58	)	)	PUNCT
taxlaw-2801	810	59	card	card	NOUN
taxlaw-2801	810	60	receipts.111	receipts.111	NOUN
taxlaw-2801	810	61	also	also	ADV
taxlaw-2801	810	62	,	,	PUNCT
taxlaw-2801	810	63	money	money	NOUN
taxlaw-2801	810	64	deposited	deposit	VERB
taxlaw-2801	810	65	in	in	ADP
taxlaw-2801	810	66	(	(	PUNCT
taxlaw-2801	810	67	or	or	CCONJ
taxlaw-2801	810	68	that	that	PRON
taxlaw-2801	810	69	flows	flow	VERB
taxlaw-2801	810	70	through	through	ADP
taxlaw-2801	810	71	)	)	PUNCT
taxlaw-2801	810	72	financial	financial	ADJ
taxlaw-2801	810	73	institutions	institution	NOUN
taxlaw-2801	810	74	leaves	leave	VERB
taxlaw-2801	810	75	a	a	DET
taxlaw-2801	810	76	paper	paper	NOUN
taxlaw-2801	810	77	trail	trail	NOUN
taxlaw-2801	810	78	that	that	PRON
taxlaw-2801	810	79	could	could	AUX
taxlaw-2801	810	80	be	be	AUX
taxlaw-2801	810	81	used	use	VERB
taxlaw-2801	810	82	to	to	PART
taxlaw-2801	810	83	trigger	trigger	VERB
taxlaw-2801	810	84	audits	audits	NOUN
taxlaw-2801	810	85	by	by	ADP
taxlaw-2801	810	86	the	the	DET
taxlaw-2801	810	87	irs	irs	PROPN
taxlaw-2801	810	88	.	.	PUNCT
taxlaw-2801	811	1	many	many	ADJ
taxlaw-2801	811	2	smb	smb	PROPN
taxlaw-2801	811	3	taxpayers	taxpayer	NOUN
taxlaw-2801	811	4	intent	intent	ADJ
taxlaw-2801	811	5	on	on	ADP
taxlaw-2801	811	6	tax	tax	NOUN
taxlaw-2801	811	7	evasion	evasion	NOUN
taxlaw-2801	811	8	,	,	PUNCT
taxlaw-2801	811	9	of	of	ADP
taxlaw-2801	811	10	course	course	NOUN
taxlaw-2801	811	11	,	,	PUNCT
taxlaw-2801	811	12	will	will	AUX
taxlaw-2801	811	13	be	be	AUX
taxlaw-2801	811	14	careful	careful	ADJ
taxlaw-2801	811	15	not	not	PART
taxlaw-2801	811	16	to	to	PART
taxlaw-2801	811	17	put	put	VERB
taxlaw-2801	811	18	their	their	PRON
taxlaw-2801	811	19	unreported	unreported	ADJ
taxlaw-2801	811	20	cash	cash	NOUN
taxlaw-2801	811	21	receipts	receipt	NOUN
taxlaw-2801	811	22	in	in	ADP
taxlaw-2801	811	23	the	the	DET
taxlaw-2801	811	24	bank	bank	NOUN
taxlaw-2801	811	25	.	.	PUNCT
taxlaw-2801	812	1	rather	rather	ADV
taxlaw-2801	812	2	,	,	PUNCT
taxlaw-2801	812	3	they	they	PRON
taxlaw-2801	812	4	will	will	AUX
taxlaw-2801	812	5	spend	spend	VERB
taxlaw-2801	812	6	this	this	DET
taxlaw-2801	812	7	money	money	NOUN
taxlaw-2801	812	8	on	on	ADP
taxlaw-2801	812	9	direct	direct	ADJ
taxlaw-2801	812	10	payments	payment	NOUN
taxlaw-2801	812	11	to	to	ADP
taxlaw-2801	812	12	certain	certain	ADJ
taxlaw-2801	812	13	suppliers	supplier	NOUN
taxlaw-2801	812	14	or	or	CCONJ
taxlaw-2801	812	15	to	to	ADP
taxlaw-2801	812	16	employees	employee	NOUN
taxlaw-2801	812	17	who	who	PRON
taxlaw-2801	812	18	have	have	VERB
taxlaw-2801	812	19	a	a	DET
taxlaw-2801	812	20	preference	preference	NOUN
taxlaw-2801	812	21	for	for	ADP
taxlaw-2801	812	22	receiving	receive	VERB
taxlaw-2801	812	23	cash	cash	NOUN
taxlaw-2801	812	24	payments.112	payments.112	NOUN
taxlaw-2801	812	25	thus	thus	ADV
taxlaw-2801	812	26	,	,	PUNCT
taxlaw-2801	812	27	other	other	ADJ
taxlaw-2801	812	28	solutions	solution	NOUN
taxlaw-2801	812	29	to	to	ADP
taxlaw-2801	812	30	the	the	DET
taxlaw-2801	812	31	problem	problem	NOUN
taxlaw-2801	812	32	of	of	ADP
taxlaw-2801	812	33	cash	cash	NOUN
taxlaw-2801	812	34	receipts	receipt	NOUN
taxlaw-2801	812	35	will	will	AUX
taxlaw-2801	812	36	need	need	VERB
taxlaw-2801	812	37	to	to	PART
taxlaw-2801	812	38	be	be	AUX
taxlaw-2801	812	39	tried.113	tried.113	NOUN
taxlaw-2801	812	40	109	109	NUM
taxlaw-2801	812	41	see	see	NOUN
taxlaw-2801	812	42	supra	supra	PROPN
taxlaw-2801	812	43	note	note	PROPN
taxlaw-2801	812	44	18	18	NUM
taxlaw-2801	812	45	.	.	NOUN
taxlaw-2801	813	1	110	110	NUM
taxlaw-2801	813	2	indeed	indeed	ADV
taxlaw-2801	813	3	,	,	PUNCT
taxlaw-2801	813	4	the	the	DET
taxlaw-2801	813	5	morse	morse	NOUN
taxlaw-2801	813	6	,	,	PUNCT
taxlaw-2801	813	7	karlinsky	karlinsky	PROPN
taxlaw-2801	813	8	&	&	CCONJ
taxlaw-2801	813	9	bankman	bankman	ADJ
taxlaw-2801	813	10	article	article	NOUN
taxlaw-2801	813	11	suggests	suggest	VERB
taxlaw-2801	813	12	that	that	SCONJ
taxlaw-2801	813	13	most	most	ADJ
taxlaw-2801	813	14	smbs	smb	NOUN
taxlaw-2801	813	15	already	already	ADV
taxlaw-2801	813	16	report	report	VERB
taxlaw-2801	813	17	these	these	DET
taxlaw-2801	813	18	transactions	transaction	NOUN
taxlaw-2801	813	19	out	out	ADP
taxlaw-2801	813	20	of	of	ADP
taxlaw-2801	813	21	fear	fear	NOUN
taxlaw-2801	813	22	of	of	ADP
taxlaw-2801	813	23	getting	getting	AUX
taxlaw-2801	813	24	caught	catch	VERB
taxlaw-2801	813	25	.	.	PUNCT
taxlaw-2801	814	1	see	see	VERB
taxlaw-2801	814	2	morse	morse	PROPN
taxlaw-2801	814	3	,	,	PUNCT
taxlaw-2801	814	4	karlinsky	karlinsky	PROPN
taxlaw-2801	814	5	&	&	CCONJ
taxlaw-2801	814	6	bankman	bankman	PROPN
taxlaw-2801	814	7	,	,	PUNCT
taxlaw-2801	814	8	supra	supra	PROPN
taxlaw-2801	814	9	note	note	NOUN
taxlaw-2801	814	10	12	12	NUM
taxlaw-2801	814	11	.	.	SYM
taxlaw-2801	814	12	111	111	NUM
taxlaw-2801	815	1	i	i	PROPN
taxlaw-2801	815	2	d.	d.	PROPN
taxlaw-2801	815	3	112	112	NUM
taxlaw-2801	816	1	i	i	PRON
taxlaw-2801	816	2	d.	d.	PROPN
taxlaw-2801	816	3	informal	informal	ADJ
taxlaw-2801	816	4	payments	payment	NOUN
taxlaw-2801	816	5	and	and	CCONJ
taxlaw-2801	816	6	personal	personal	ADJ
taxlaw-2801	816	7	consumption	consumption	NOUN
taxlaw-2801	816	8	might	might	AUX
taxlaw-2801	816	9	not	not	PART
taxlaw-2801	816	10	be	be	AUX
taxlaw-2801	816	11	able	able	ADJ
taxlaw-2801	816	12	to	to	PART
taxlaw-2801	816	13	absorb	absorb	VERB
taxlaw-2801	816	14	all	all	DET
taxlaw-2801	816	15	the	the	DET
taxlaw-2801	816	16	concealed	conceal	VERB
taxlaw-2801	816	17	tax	tax	NOUN
taxlaw-2801	816	18	receipts	receipt	NOUN
taxlaw-2801	816	19	,	,	PUNCT
taxlaw-2801	816	20	leading	lead	VERB
taxlaw-2801	816	21	some	some	DET
taxlaw-2801	816	22	taxpayer	taxpayer	NOUN
taxlaw-2801	816	23	to	to	PART
taxlaw-2801	816	24	acquire	acquire	VERB
taxlaw-2801	816	25	durable	durable	ADJ
taxlaw-2801	816	26	consumption	consumption	NOUN
taxlaw-2801	816	27	assets	asset	NOUN
taxlaw-2801	816	28	like	like	ADP
taxlaw-2801	816	29	boats	boat	NOUN
taxlaw-2801	816	30	,	,	PUNCT
taxlaw-2801	816	31	cars	car	NOUN
taxlaw-2801	816	32	and	and	CCONJ
taxlaw-2801	816	33	housing	housing	NOUN
taxlaw-2801	816	34	,	,	PUNCT
taxlaw-2801	816	35	or	or	CCONJ
taxlaw-2801	816	36	to	to	PART
taxlaw-2801	816	37	adopt	adopt	VERB
taxlaw-2801	816	38	otherwise	otherwise	ADV
taxlaw-2801	816	39	lavish	lavish	ADJ
taxlaw-2801	816	40	consumption	consumption	NOUN
taxlaw-2801	816	41	standards	standard	NOUN
taxlaw-2801	816	42	,	,	PUNCT
taxlaw-2801	816	43	such	such	ADJ
taxlaw-2801	816	44	as	as	ADP
taxlaw-2801	816	45	traveling	travel	VERB
taxlaw-2801	816	46	,	,	PUNCT
taxlaw-2801	816	47	hotels	hotel	NOUN
taxlaw-2801	816	48	,	,	PUNCT
taxlaw-2801	816	49	etc	etc	X
taxlaw-2801	816	50	.	.	X
taxlaw-2801	816	51	if	if	SCONJ
taxlaw-2801	816	52	this	this	PRON
taxlaw-2801	816	53	is	be	AUX
taxlaw-2801	816	54	the	the	DET
taxlaw-2801	816	55	case	case	NOUN
taxlaw-2801	816	56	,	,	PUNCT
taxlaw-2801	816	57	audits	audits	NOUN
taxlaw-2801	816	58	based	base	VERB
taxlaw-2801	816	59	on	on	ADP
taxlaw-2801	816	60	lifestyle	lifestyle	NOUN
taxlaw-2801	816	61	-	-	PUNCT
taxlaw-2801	816	62	standards	standard	NOUN
taxlaw-2801	816	63	may	may	AUX
taxlaw-2801	816	64	be	be	AUX
taxlaw-2801	816	65	a	a	DET
taxlaw-2801	816	66	good	good	ADJ
taxlaw-2801	816	67	way	way	NOUN
taxlaw-2801	816	68	to	to	PART
taxlaw-2801	816	69	target	target	VERB
taxlaw-2801	816	70	the	the	DET
taxlaw-2801	816	71	taxpayers	taxpayer	NOUN
taxlaw-2801	816	72	that	that	PRON
taxlaw-2801	816	73	underreport	underreport	ADJ
taxlaw-2801	816	74	receipts	receipt	NOUN
taxlaw-2801	816	75	.	.	PUNCT
taxlaw-2801	817	1	a	a	DET
taxlaw-2801	817	2	presumptive	presumptive	ADJ
taxlaw-2801	817	3	tax	tax	NOUN
taxlaw-2801	817	4	may	may	AUX
taxlaw-2801	817	5	also	also	ADV
taxlaw-2801	817	6	be	be	AUX
taxlaw-2801	817	7	based	base	VERB
taxlaw-2801	817	8	on	on	ADP
taxlaw-2801	817	9	these	these	DET
taxlaw-2801	817	10	standards	standard	NOUN
taxlaw-2801	817	11	as	as	SCONJ
taxlaw-2801	817	12	we	we	PRON
taxlaw-2801	817	13	will	will	AUX
taxlaw-2801	817	14	see	see	VERB
taxlaw-2801	817	15	below	below	ADV
taxlaw-2801	817	16	,	,	PUNCT
taxlaw-2801	817	17	but	but	CCONJ
taxlaw-2801	817	18	keeping	keep	VERB
taxlaw-2801	817	19	them	they	PRON
taxlaw-2801	817	20	as	as	ADP
taxlaw-2801	817	21	a	a	DET
taxlaw-2801	817	22	guideline	guideline	NOUN
taxlaw-2801	817	23	for	for	ADP
taxlaw-2801	817	24	auditing	auditing	NOUN
taxlaw-2801	817	25	,	,	PUNCT
taxlaw-2801	817	26	instead	instead	ADV
taxlaw-2801	817	27	of	of	ADP
taxlaw-2801	817	28	transforming	transform	VERB
taxlaw-2801	817	29	them	they	PRON
taxlaw-2801	817	30	into	into	ADP
taxlaw-2801	817	31	an	an	DET
taxlaw-2801	817	32	element	element	NOUN
taxlaw-2801	817	33	of	of	ADP
taxlaw-2801	817	34	the	the	DET
taxlaw-2801	817	35	tax	tax	NOUN
taxlaw-2801	817	36	base	base	NOUN
taxlaw-2801	817	37	seems	seem	VERB
taxlaw-2801	817	38	more	more	ADV
taxlaw-2801	817	39	sensible	sensible	ADJ
taxlaw-2801	817	40	.	.	PUNCT
taxlaw-2801	818	1	113	113	NUM
taxlaw-2801	818	2	one	one	NUM
taxlaw-2801	818	3	jurisdiction	jurisdiction	NOUN
taxlaw-2801	818	4	in	in	ADP
taxlaw-2801	818	5	brazil	brazil	PROPN
taxlaw-2801	818	6	is	be	AUX
taxlaw-2801	818	7	experimenting	experiment	VERB
taxlaw-2801	818	8	with	with	ADP
taxlaw-2801	818	9	a	a	DET
taxlaw-2801	818	10	way	way	NOUN
taxlaw-2801	818	11	to	to	ADP
taxlaw-2801	818	12	harness	harness	NOUN
taxlaw-2801	818	13	both	both	CCONJ
taxlaw-2801	818	14	the	the	DET
taxlaw-2801	818	15	power	power	NOUN
taxlaw-2801	818	16	of	of	ADP
taxlaw-2801	818	17	the	the	DET
taxlaw-2801	818	18	internet	internet	NOUN
taxlaw-2801	818	19	and	and	CCONJ
taxlaw-2801	818	20	the	the	DET
taxlaw-2801	818	21	self	self	NOUN
taxlaw-2801	818	22	-	-	PUNCT
taxlaw-2801	818	23	interest	interest	NOUN
taxlaw-2801	818	24	of	of	ADP
taxlaw-2801	818	25	consumers	consumer	NOUN
taxlaw-2801	818	26	to	to	PART
taxlaw-2801	818	27	help	help	VERB
taxlaw-2801	818	28	the	the	DET
taxlaw-2801	818	29	taxing	tax	VERB
taxlaw-2801	818	30	authorities	authority	NOUN
taxlaw-2801	818	31	monitor	monitor	VERB
taxlaw-2801	818	32	cash	cash	NOUN
taxlaw-2801	818	33	transactions	transaction	NOUN
taxlaw-2801	818	34	between	between	ADP
taxlaw-2801	818	35	consumers	consumer	NOUN
taxlaw-2801	818	36	and	and	CCONJ
taxlaw-2801	818	37	businesses	business	NOUN
taxlaw-2801	818	38	.	.	PUNCT
taxlaw-2801	819	1	the	the	DET
taxlaw-2801	819	2	program	program	NOUN
taxlaw-2801	819	3	is	be	AUX
taxlaw-2801	819	4	designed	design	VERB
taxlaw-2801	819	5	to	to	PART
taxlaw-2801	819	6	help	help	VERB
taxlaw-2801	819	7	with	with	ADP
taxlaw-2801	819	8	the	the	DET
taxlaw-2801	819	9	implementation	implementation	NOUN
taxlaw-2801	819	10	of	of	ADP
taxlaw-2801	819	11	the	the	DET
taxlaw-2801	819	12	brazilian	brazilian	ADJ
taxlaw-2801	819	13	state	state	NOUN
taxlaw-2801	819	14	vat	vat	NOUN
taxlaw-2801	819	15	in	in	ADP
taxlaw-2801	819	16	the	the	DET
taxlaw-2801	819	17	state	state	NOUN
taxlaw-2801	819	18	of	of	ADP
taxlaw-2801	819	19	são	são	PROPN
taxlaw-2801	819	20	paulo	paulo	PROPN
taxlaw-2801	819	21	,	,	PUNCT
taxlaw-2801	819	22	but	but	CCONJ
taxlaw-2801	819	23	it	it	PRON
taxlaw-2801	819	24	could	could	AUX
taxlaw-2801	819	25	be	be	AUX
taxlaw-2801	819	26	adapted	adapt	VERB
taxlaw-2801	819	27	to	to	PART
taxlaw-2801	819	28	aid	aid	VERB
taxlaw-2801	819	29	enforcement	enforcement	NOUN
taxlaw-2801	819	30	of	of	ADP
taxlaw-2801	819	31	a	a	DET
taxlaw-2801	819	32	presumptive	presumptive	ADJ
taxlaw-2801	819	33	smb	smb	NOUN
taxlaw-2801	819	34	tax	tax	NOUN
taxlaw-2801	819	35	just	just	ADV
taxlaw-2801	819	36	as	as	ADV
taxlaw-2801	819	37	well	well	ADV
taxlaw-2801	819	38	.	.	PUNCT
taxlaw-2801	820	1	it	it	PRON
taxlaw-2801	820	2	works	work	VERB
taxlaw-2801	820	3	as	as	SCONJ
taxlaw-2801	820	4	follows	follow	VERB
taxlaw-2801	820	5	:	:	PUNCT
taxlaw-2801	820	6	when	when	SCONJ
taxlaw-2801	820	7	an	an	DET
taxlaw-2801	820	8	individual	individual	NOUN
taxlaw-2801	820	9	(	(	PUNCT
taxlaw-2801	820	10	or	or	CCONJ
taxlaw-2801	820	11	a	a	DET
taxlaw-2801	820	12	legal	legal	ADJ
taxlaw-2801	820	13	entity	entity	NOUN
taxlaw-2801	820	14	)	)	PUNCT
taxlaw-2801	820	15	makes	make	VERB
taxlaw-2801	820	16	a	a	DET
taxlaw-2801	820	17	purchase	purchase	NOUN
taxlaw-2801	820	18	that	that	PRON
taxlaw-2801	820	19	is	be	AUX
taxlaw-2801	820	20	subject	subject	ADJ
taxlaw-2801	820	21	to	to	ADP
taxlaw-2801	820	22	the	the	DET
taxlaw-2801	820	23	tax	tax	NOUN
taxlaw-2801	820	24	,	,	PUNCT
taxlaw-2801	820	25	the	the	DET
taxlaw-2801	820	26	purchaser	purchaser	NOUN
taxlaw-2801	820	27	asks	ask	VERB
taxlaw-2801	820	28	the	the	DET
taxlaw-2801	820	29	seller	seller	NOUN
taxlaw-2801	820	30	to	to	PART
taxlaw-2801	820	31	record	record	VERB
taxlaw-2801	820	32	the	the	DET
taxlaw-2801	820	33	purchaser	purchaser	NOUN
taxlaw-2801	820	34	’s	’s	PART
taxlaw-2801	820	35	taxpayer	taxpayer	NOUN
taxlaw-2801	820	36	identification	identification	NOUN
taxlaw-2801	820	37	number	number	NOUN
taxlaw-2801	820	38	and	and	CCONJ
taxlaw-2801	820	39	give	give	VERB
taxlaw-2801	820	40	the	the	DET
taxlaw-2801	820	41	purchaser	purchaser	NOUN
taxlaw-2801	820	42	the	the	DET
taxlaw-2801	820	43	invoice	invoice	NOUN
taxlaw-2801	820	44	with	with	ADP
taxlaw-2801	820	45	the	the	DET
taxlaw-2801	820	46	seller	seller	NOUN
taxlaw-2801	820	47	’s	’s	PART
taxlaw-2801	820	48	taxpayer	taxpayer	NOUN
taxlaw-2801	820	49	identification	identification	NOUN
taxlaw-2801	820	50	number	number	NOUN
taxlaw-2801	820	51	.	.	PUNCT
taxlaw-2801	821	1	the	the	DET
taxlaw-2801	821	2	purchaser	purchaser	NOUN
taxlaw-2801	821	3	can	can	AUX
taxlaw-2801	821	4	then	then	ADV
taxlaw-2801	821	5	file	file	VERB
taxlaw-2801	821	6	a	a	DET
taxlaw-2801	821	7	form	form	NOUN
taxlaw-2801	821	8	with	with	SCONJ
taxlaw-2801	821	9	the	the	DET
taxlaw-2801	821	10	government	government	NOUN
taxlaw-2801	821	11	to	to	PART
taxlaw-2801	821	12	receive	receive	VERB
taxlaw-2801	821	13	a	a	DET
taxlaw-2801	821	14	credit	credit	NOUN
taxlaw-2801	821	15	or	or	CCONJ
taxlaw-2801	821	16	cash	cash	NOUN
taxlaw-2801	821	17	rebate	rebate	NOUN
taxlaw-2801	821	18	from	from	ADP
taxlaw-2801	821	19	the	the	DET
taxlaw-2801	821	20	state	state	NOUN
taxlaw-2801	821	21	equal	equal	ADJ
taxlaw-2801	821	22	to	to	ADP
taxlaw-2801	821	23	some	some	DET
taxlaw-2801	821	24	percentage	percentage	NOUN
taxlaw-2801	821	25	of	of	ADP
taxlaw-2801	821	26	the	the	DET
taxlaw-2801	821	27	tax	tax	NOUN
taxlaw-2801	821	28	that	that	PRON
taxlaw-2801	821	29	is	be	AUX
taxlaw-2801	821	30	paid	pay	VERB
taxlaw-2801	821	31	.	.	PUNCT
taxlaw-2801	822	1	this	this	DET
taxlaw-2801	822	2	way	way	NOUN
taxlaw-2801	822	3	,	,	PUNCT
taxlaw-2801	822	4	if	if	SCONJ
taxlaw-2801	822	5	the	the	DET
taxlaw-2801	822	6	seller	seller	NOUN
taxlaw-2801	822	7	has	have	AUX
taxlaw-2801	822	8	not	not	PART
taxlaw-2801	822	9	paid	pay	VERB
taxlaw-2801	822	10	the	the	DET
taxlaw-2801	822	11	tax	tax	NOUN
taxlaw-2801	822	12	and	and	CCONJ
taxlaw-2801	822	13	recorded	record	VERB
taxlaw-2801	822	14	the	the	DET
taxlaw-2801	822	15	transaction	transaction	NOUN
taxlaw-2801	822	16	with	with	ADP
taxlaw-2801	822	17	the	the	DET
taxlaw-2801	822	18	government	government	NOUN
taxlaw-2801	822	19	,	,	PUNCT
taxlaw-2801	822	20	the	the	DET
taxlaw-2801	822	21	purchaser	purchaser	NOUN
taxlaw-2801	822	22	will	will	AUX
taxlaw-2801	822	23	not	not	PART
taxlaw-2801	822	24	get	get	VERB
taxlaw-2801	822	25	the	the	DET
taxlaw-2801	822	26	rebate	rebate	NOUN
taxlaw-2801	822	27	.	.	PUNCT
taxlaw-2801	823	1	to	to	PART
taxlaw-2801	823	2	make	make	VERB
taxlaw-2801	823	3	sure	sure	ADJ
taxlaw-2801	823	4	that	that	SCONJ
taxlaw-2801	823	5	the	the	DET
taxlaw-2801	823	6	seller	seller	NOUN
taxlaw-2801	823	7	records	record	VERB
taxlaw-2801	823	8	the	the	DET
taxlaw-2801	823	9	purchase	purchase	NOUN
taxlaw-2801	823	10	and	and	CCONJ
taxlaw-2801	823	11	pays	pay	VERB
taxlaw-2801	823	12	the	the	DET
taxlaw-2801	823	13	tax	tax	NOUN
taxlaw-2801	823	14	,	,	PUNCT
taxlaw-2801	823	15	the	the	DET
taxlaw-2801	823	16	government	government	NOUN
taxlaw-2801	823	17	has	have	AUX
taxlaw-2801	823	18	set	set	VERB
taxlaw-2801	823	19	up	up	ADP
taxlaw-2801	823	20	an	an	DET
taxlaw-2801	823	21	internet	internet	NOUN
taxlaw-2801	823	22	site	site	NOUN
taxlaw-2801	823	23	where	where	SCONJ
taxlaw-2801	823	24	the	the	DET
taxlaw-2801	823	25	purchaser	purchaser	NOUN
taxlaw-2801	823	26	can	can	AUX
taxlaw-2801	823	27	go	go	VERB
taxlaw-2801	823	28	to	to	PART
taxlaw-2801	823	29	see	see	VERB
taxlaw-2801	823	30	if	if	SCONJ
taxlaw-2801	823	31	the	the	DET
taxlaw-2801	823	32	seller	seller	NOUN
taxlaw-2801	823	33	has	have	AUX
taxlaw-2801	823	34	complied	comply	VERB
taxlaw-2801	823	35	.	.	PUNCT
taxlaw-2801	824	1	the	the	DET
taxlaw-2801	824	2	beauty	beauty	NOUN
taxlaw-2801	824	3	of	of	ADP
taxlaw-2801	824	4	the	the	DET
taxlaw-2801	824	5	system	system	NOUN
taxlaw-2801	824	6	is	be	AUX
taxlaw-2801	824	7	,	,	PUNCT
taxlaw-2801	824	8	if	if	SCONJ
taxlaw-2801	824	9	the	the	DET
taxlaw-2801	824	10	individual	individual	NOUN
taxlaw-2801	824	11	has	have	AUX
taxlaw-2801	824	12	made	make	VERB
taxlaw-2801	824	13	a	a	DET
taxlaw-2801	824	14	purchase	purchase	NOUN
taxlaw-2801	824	15	and	and	CCONJ
taxlaw-2801	824	16	it	it	PRON
taxlaw-2801	824	17	does	do	AUX
taxlaw-2801	824	18	not	not	PART
taxlaw-2801	824	19	appear	appear	VERB
taxlaw-2801	824	20	on	on	ADP
taxlaw-2801	824	21	the	the	DET
taxlaw-2801	824	22	website	website	NOUN
taxlaw-2801	824	23	,	,	PUNCT
taxlaw-2801	824	24	she	she	PRON
taxlaw-2801	824	25	can	can	AUX
taxlaw-2801	824	26	report	report	VERB
taxlaw-2801	824	27	directly	directly	ADV
taxlaw-2801	824	28	to	to	ADP
taxlaw-2801	824	29	the	the	DET
taxlaw-2801	824	30	government	government	NOUN
taxlaw-2801	824	31	that	that	SCONJ
taxlaw-2801	824	32	the	the	DET
taxlaw-2801	824	33	purchase	purchase	NOUN
taxlaw-2801	824	34	has	have	AUX
taxlaw-2801	824	35	occurred	occur	VERB
taxlaw-2801	824	36	.	.	PUNCT
taxlaw-2801	825	1	the	the	DET
taxlaw-2801	825	2	report	report	NOUN
taxlaw-2801	825	3	can	can	AUX
taxlaw-2801	825	4	then	then	ADV
taxlaw-2801	825	5	trigger	trigger	VERB
taxlaw-2801	825	6	an	an	DET
taxlaw-2801	825	7	audit	audit	NOUN
taxlaw-2801	825	8	on	on	ADP
taxlaw-2801	825	9	the	the	DET
taxlaw-2801	825	10	noncompliant	noncompliant	ADJ
taxlaw-2801	825	11	seller	seller	NOUN
taxlaw-2801	825	12	.	.	PUNCT
taxlaw-2801	826	1	the	the	DET
taxlaw-2801	826	2	overall	overall	ADJ
taxlaw-2801	826	3	effect	effect	NOUN
taxlaw-2801	826	4	is	be	AUX
taxlaw-2801	826	5	that	that	SCONJ
taxlaw-2801	826	6	purchasers	purchaser	NOUN
taxlaw-2801	826	7	are	be	AUX
taxlaw-2801	826	8	induced	induce	VERB
taxlaw-2801	826	9	to	to	PART
taxlaw-2801	826	10	ask	ask	VERB
taxlaw-2801	826	11	for	for	ADP
taxlaw-2801	826	12	the	the	DET
taxlaw-2801	826	13	relevant	relevant	ADJ
taxlaw-2801	826	14	documentation	documentation	NOUN
taxlaw-2801	826	15	from	from	ADP
taxlaw-2801	826	16	sellers	seller	NOUN
taxlaw-2801	826	17	and	and	CCONJ
taxlaw-2801	826	18	sellers	seller	NOUN
taxlaw-2801	826	19	,	,	PUNCT
taxlaw-2801	826	20	competing	compete	VERB
taxlaw-2801	826	21	for	for	ADP
taxlaw-2801	826	22	business	business	NOUN
taxlaw-2801	826	23	,	,	PUNCT
taxlaw-2801	826	24	are	be	AUX
taxlaw-2801	826	25	induced	induce	VERB
taxlaw-2801	826	26	to	to	PART
taxlaw-2801	826	27	provide	provide	VERB
taxlaw-2801	826	28	that	that	DET
taxlaw-2801	826	29	documentation	documentation	NOUN
taxlaw-2801	826	30	;	;	PUNCT
taxlaw-2801	826	31	and	and	CCONJ
taxlaw-2801	826	32	the	the	DET
taxlaw-2801	826	33	overall	overall	ADJ
taxlaw-2801	826	34	enforcement	enforcement	NOUN
taxlaw-2801	826	35	of	of	ADP
taxlaw-2801	826	36	the	the	DET
taxlaw-2801	826	37	tax	tax	NOUN
taxlaw-2801	826	38	system	system	NOUN
taxlaw-2801	826	39	is	be	AUX
taxlaw-2801	826	40	improved	improve	VERB
taxlaw-2801	826	41	.	.	PUNCT
taxlaw-2801	827	1	again	again	ADV
taxlaw-2801	827	2	,	,	PUNCT
taxlaw-2801	827	3	this	this	DET
taxlaw-2801	827	4	program	program	NOUN
taxlaw-2801	827	5	is	be	AUX
taxlaw-2801	827	6	used	use	VERB
taxlaw-2801	827	7	in	in	ADP
taxlaw-2801	827	8	brazil	brazil	PROPN
taxlaw-2801	827	9	for	for	ADP
taxlaw-2801	827	10	vat	vat	NOUN
taxlaw-2801	827	11	enforcement	enforcement	NOUN
taxlaw-2801	827	12	,	,	PUNCT
taxlaw-2801	827	13	but	but	CCONJ
taxlaw-2801	827	14	it	it	PRON
taxlaw-2801	827	15	could	could	AUX
taxlaw-2801	827	16	be	be	AUX
taxlaw-2801	827	17	used	use	VERB
taxlaw-2801	827	18	in	in	ADP
taxlaw-2801	827	19	the	the	DET
taxlaw-2801	827	20	united	united	PROPN
taxlaw-2801	827	21	states	states	PROPN
taxlaw-2801	827	22	to	to	PART
taxlaw-2801	827	23	tighten	tighten	VERB
taxlaw-2801	827	24	the	the	DET
taxlaw-2801	827	25	control	control	NOUN
taxlaw-2801	827	26	over	over	ADP
taxlaw-2801	827	27	the	the	DET
taxlaw-2801	827	28	reported	report	VERB
taxlaw-2801	827	29	gross	gross	ADJ
taxlaw-2801	827	30	receipts	receipt	NOUN
taxlaw-2801	827	31	of	of	ADP
taxlaw-2801	827	32	smbs	smb	NOUN
taxlaw-2801	827	33	.	.	PUNCT
taxlaw-2801	828	1	if	if	SCONJ
taxlaw-2801	828	2	such	such	DET
taxlaw-2801	828	3	a	a	DET
taxlaw-2801	828	4	program	program	NOUN
taxlaw-2801	828	5	is	be	AUX
taxlaw-2801	828	6	to	to	PART
taxlaw-2801	828	7	work	work	VERB
taxlaw-2801	828	8	,	,	PUNCT
taxlaw-2801	828	9	however	however	ADV
taxlaw-2801	828	10	,	,	PUNCT
taxlaw-2801	828	11	a	a	DET
taxlaw-2801	828	12	number	number	NOUN
taxlaw-2801	828	13	of	of	ADP
taxlaw-2801	828	14	inherent	inherent	ADJ
taxlaw-2801	828	15	problems	problem	NOUN
taxlaw-2801	828	16	would	would	AUX
taxlaw-2801	828	17	have	have	VERB
taxlaw-2801	828	18	to	to	PART
taxlaw-2801	828	19	be	be	AUX
taxlaw-2801	828	20	overcome	overcome	VERB
taxlaw-2801	828	21	.	.	PUNCT
taxlaw-2801	829	1	for	for	ADP
taxlaw-2801	829	2	example	example	NOUN
taxlaw-2801	829	3	,	,	PUNCT
taxlaw-2801	829	4	in	in	ADP
taxlaw-2801	829	5	the	the	DET
taxlaw-2801	829	6	brazilian	brazilian	ADJ
taxlaw-2801	829	7	experience	experience	NOUN
taxlaw-2801	829	8	,	,	PUNCT
taxlaw-2801	829	9	many	many	ADJ
taxlaw-2801	829	10	consumers	consumer	NOUN
taxlaw-2801	829	11	have	have	AUX
taxlaw-2801	829	12	been	be	AUX
taxlaw-2801	829	13	reluctant	reluctant	ADJ
taxlaw-2801	829	14	to	to	PART
taxlaw-2801	829	15	participate	participate	VERB
taxlaw-2801	829	16	because	because	SCONJ
taxlaw-2801	829	17	of	of	ADP
taxlaw-2801	829	18	the	the	DET
taxlaw-2801	829	19	fear	fear	NOUN
taxlaw-2801	829	20	that	that	SCONJ
taxlaw-2801	829	21	the	the	DET
taxlaw-2801	829	22	government	government	NOUN
taxlaw-2801	829	23	might	might	AUX
taxlaw-2801	829	24	somehow	somehow	ADV
taxlaw-2801	829	25	use	use	VERB
taxlaw-2801	829	26	the	the	DET
taxlaw-2801	829	27	information	information	NOUN
taxlaw-2801	829	28	against	against	ADP
taxlaw-2801	829	29	them	they	PRON
taxlaw-2801	829	30	rather	rather	ADV
taxlaw-2801	829	31	than	than	ADP
taxlaw-2801	829	32	against	against	ADP
taxlaw-2801	829	33	the	the	DET
taxlaw-2801	829	34	noncompliant	noncompliant	ADJ
taxlaw-2801	829	35	sellers	seller	NOUN
taxlaw-2801	829	36	.	.	PUNCT
taxlaw-2801	830	1	brazil	brazil	PROPN
taxlaw-2801	830	2	is	be	AUX
taxlaw-2801	830	3	taking	take	VERB
taxlaw-2801	830	4	a	a	DET
taxlaw-2801	830	5	number	number	NOUN
taxlaw-2801	830	6	of	of	ADP
taxlaw-2801	830	7	steps	step	NOUN
taxlaw-2801	830	8	to	to	PART
taxlaw-2801	830	9	overcome	overcome	VERB
taxlaw-2801	830	10	this	this	DET
taxlaw-2801	830	11	concern	concern	NOUN
taxlaw-2801	830	12	,	,	PUNCT
taxlaw-2801	830	13	including	include	VERB
taxlaw-2801	830	14	134	134	NUM
taxlaw-2801	830	15	columbia	columbia	PROPN
taxlaw-2801	830	16	journal	journal	NOUN
taxlaw-2801	830	17	of	of	ADP
taxlaw-2801	830	18	tax	tax	NOUN
taxlaw-2801	830	19	law	law	NOUN
taxlaw-2801	831	1	[	[	X
taxlaw-2801	831	2	vol	vol	NOUN
taxlaw-2801	831	3	.	.	PUNCT
taxlaw-2801	832	1	2:100	2:100	NUM
taxlaw-2801	832	2	in	in	ADP
taxlaw-2801	832	3	addition	addition	NOUN
taxlaw-2801	832	4	to	to	ADP
taxlaw-2801	832	5	the	the	DET
taxlaw-2801	832	6	issue	issue	NOUN
taxlaw-2801	832	7	of	of	ADP
taxlaw-2801	832	8	under	under	ADV
taxlaw-2801	832	9	-	-	PUNCT
taxlaw-2801	832	10	stated	state	VERB
taxlaw-2801	832	11	gross	gross	ADJ
taxlaw-2801	832	12	receipts	receipt	NOUN
taxlaw-2801	832	13	just	just	ADV
taxlaw-2801	832	14	discussed	discuss	VERB
taxlaw-2801	832	15	,	,	PUNCT
taxlaw-2801	832	16	the	the	DET
taxlaw-2801	832	17	mgr	mgr	NOUN
taxlaw-2801	832	18	presumptive	presumptive	ADJ
taxlaw-2801	832	19	income	income	NOUN
taxlaw-2801	832	20	tax	tax	NOUN
taxlaw-2801	832	21	would	would	AUX
taxlaw-2801	832	22	also	also	ADV
taxlaw-2801	832	23	be	be	AUX
taxlaw-2801	832	24	subject	subject	ADJ
taxlaw-2801	832	25	to	to	ADP
taxlaw-2801	832	26	other	other	ADJ
taxlaw-2801	832	27	types	type	NOUN
taxlaw-2801	832	28	of	of	ADP
taxlaw-2801	832	29	evasion	evasion	NOUN
taxlaw-2801	832	30	and	and	CCONJ
taxlaw-2801	832	31	avoidance	avoidance	NOUN
taxlaw-2801	832	32	.	.	PUNCT
taxlaw-2801	833	1	for	for	ADP
taxlaw-2801	833	2	example	example	NOUN
taxlaw-2801	833	3	,	,	PUNCT
taxlaw-2801	833	4	smbs	smb	NOUN
taxlaw-2801	833	5	could	could	AUX
taxlaw-2801	833	6	evade	evade	VERB
taxlaw-2801	833	7	by	by	ADP
taxlaw-2801	833	8	simply	simply	ADV
taxlaw-2801	833	9	disguising	disguise	VERB
taxlaw-2801	833	10	their	their	PRON
taxlaw-2801	833	11	high	high	ADJ
taxlaw-2801	833	12	-	-	PUNCT
taxlaw-2801	833	13	profit	profit	NOUN
taxlaw-2801	833	14	businesses	business	NOUN
taxlaw-2801	833	15	as	as	ADP
taxlaw-2801	833	16	low	low	ADJ
taxlaw-2801	833	17	-	-	PUNCT
taxlaw-2801	833	18	profit	profit	NOUN
taxlaw-2801	833	19	ones	one	NOUN
taxlaw-2801	833	20	.	.	PUNCT
taxlaw-2801	834	1	that	that	PRON
taxlaw-2801	834	2	is	be	AUX
taxlaw-2801	834	3	,	,	PUNCT
taxlaw-2801	834	4	if	if	SCONJ
taxlaw-2801	834	5	an	an	DET
taxlaw-2801	834	6	smb	smb	NOUN
taxlaw-2801	834	7	’s	’s	PART
taxlaw-2801	834	8	tax	tax	NOUN
taxlaw-2801	834	9	liability	liability	NOUN
taxlaw-2801	834	10	under	under	ADP
taxlaw-2801	834	11	the	the	DET
taxlaw-2801	834	12	presumptive	presumptive	ADJ
taxlaw-2801	834	13	system	system	NOUN
taxlaw-2801	834	14	depends	depend	VERB
taxlaw-2801	834	15	on	on	ADP
taxlaw-2801	834	16	its	its	PRON
taxlaw-2801	834	17	line	line	NOUN
taxlaw-2801	834	18	of	of	ADP
taxlaw-2801	834	19	business	business	NOUN
taxlaw-2801	834	20	,	,	PUNCT
taxlaw-2801	834	21	there	there	PRON
taxlaw-2801	834	22	would	would	AUX
taxlaw-2801	834	23	obviously	obviously	ADV
taxlaw-2801	834	24	be	be	AUX
taxlaw-2801	834	25	an	an	DET
taxlaw-2801	834	26	incentive	incentive	NOUN
taxlaw-2801	834	27	to	to	PART
taxlaw-2801	834	28	manipulate	manipulate	VERB
taxlaw-2801	834	29	(	(	PUNCT
taxlaw-2801	834	30	or	or	CCONJ
taxlaw-2801	834	31	simply	simply	ADV
taxlaw-2801	834	32	to	to	PART
taxlaw-2801	834	33	lie	lie	VERB
taxlaw-2801	834	34	about	about	ADP
taxlaw-2801	834	35	)	)	PUNCT
taxlaw-2801	834	36	one	one	NUM
taxlaw-2801	834	37	’s	’s	PART
taxlaw-2801	834	38	line	line	NOUN
taxlaw-2801	834	39	-	-	PUNCT
taxlaw-2801	834	40	of	of	ADP
taxlaw-2801	834	41	-	-	PUNCT
taxlaw-2801	834	42	business	business	NOUN
taxlaw-2801	834	43	designation	designation	NOUN
taxlaw-2801	834	44	.	.	PUNCT
taxlaw-2801	835	1	determining	determine	VERB
taxlaw-2801	835	2	whether	whether	SCONJ
taxlaw-2801	835	3	a	a	DET
taxlaw-2801	835	4	taxpayer	taxpayer	NOUN
taxlaw-2801	835	5	has	have	AUX
taxlaw-2801	835	6	assessed	assess	VERB
taxlaw-2801	835	7	her	her	PRON
taxlaw-2801	835	8	line	line	NOUN
taxlaw-2801	835	9	of	of	ADP
taxlaw-2801	835	10	business	business	NOUN
taxlaw-2801	835	11	correctly	correctly	ADV
taxlaw-2801	835	12	would	would	AUX
taxlaw-2801	835	13	require	require	VERB
taxlaw-2801	835	14	some	some	DET
taxlaw-2801	835	15	amount	amount	NOUN
taxlaw-2801	835	16	of	of	ADP
taxlaw-2801	835	17	auditing	auditing	NOUN
taxlaw-2801	835	18	,	,	PUNCT
taxlaw-2801	835	19	which	which	PRON
taxlaw-2801	835	20	would	would	AUX
taxlaw-2801	835	21	contribute	contribute	VERB
taxlaw-2801	835	22	to	to	ADP
taxlaw-2801	835	23	the	the	DET
taxlaw-2801	835	24	administrative	administrative	ADJ
taxlaw-2801	835	25	costs	cost	NOUN
taxlaw-2801	835	26	that	that	PRON
taxlaw-2801	835	27	the	the	DET
taxlaw-2801	835	28	mgr	mgr	NOUN
taxlaw-2801	835	29	tax	tax	NOUN
taxlaw-2801	835	30	is	be	AUX
taxlaw-2801	835	31	intended	intend	VERB
taxlaw-2801	835	32	to	to	PART
taxlaw-2801	835	33	reduce	reduce	VERB
taxlaw-2801	835	34	.	.	PUNCT
taxlaw-2801	836	1	these	these	DET
taxlaw-2801	836	2	costs	cost	NOUN
taxlaw-2801	836	3	can	can	AUX
taxlaw-2801	836	4	be	be	AUX
taxlaw-2801	836	5	reduced	reduce	VERB
taxlaw-2801	836	6	by	by	ADP
taxlaw-2801	836	7	minimizing	minimize	VERB
taxlaw-2801	836	8	the	the	DET
taxlaw-2801	836	9	number	number	NOUN
taxlaw-2801	836	10	of	of	ADP
taxlaw-2801	836	11	lines	line	NOUN
taxlaw-2801	836	12	of	of	ADP
taxlaw-2801	836	13	business	business	NOUN
taxlaw-2801	836	14	;	;	PUNCT
taxlaw-2801	836	15	however	however	ADV
taxlaw-2801	836	16	,	,	PUNCT
taxlaw-2801	836	17	as	as	SCONJ
taxlaw-2801	836	18	mentioned	mention	VERB
taxlaw-2801	836	19	,	,	PUNCT
taxlaw-2801	836	20	this	this	DET
taxlaw-2801	836	21	solution	solution	NOUN
taxlaw-2801	836	22	would	would	AUX
taxlaw-2801	836	23	also	also	ADV
taxlaw-2801	836	24	reduce	reduce	VERB
taxlaw-2801	836	25	the	the	DET
taxlaw-2801	836	26	system	system	NOUN
taxlaw-2801	836	27	’s	’s	PART
taxlaw-2801	836	28	fairness	fairness	NOUN
taxlaw-2801	836	29	.	.	PUNCT
taxlaw-2801	837	1	one	one	NUM
taxlaw-2801	837	2	relatively	relatively	ADV
taxlaw-2801	837	3	cheap	cheap	ADJ
taxlaw-2801	837	4	means	mean	NOUN
taxlaw-2801	837	5	of	of	ADP
taxlaw-2801	837	6	line	line	NOUN
taxlaw-2801	837	7	-	-	PUNCT
taxlaw-2801	837	8	of	of	ADP
taxlaw-2801	837	9	-	-	PUNCT
taxlaw-2801	837	10	business	business	NOUN
taxlaw-2801	837	11	auditing	auditing	NOUN
taxlaw-2801	837	12	would	would	AUX
taxlaw-2801	837	13	be	be	AUX
taxlaw-2801	837	14	to	to	ADP
taxlaw-2801	837	15	cross	cross	ADJ
taxlaw-2801	837	16	-	-	ADJ
taxlaw-2801	837	17	reference	reference	ADJ
taxlaw-2801	837	18	taxpayers	taxpayer	NOUN
taxlaw-2801	837	19	’	’	PART
taxlaw-2801	837	20	line	line	NOUN
taxlaw-2801	837	21	-	-	PUNCT
taxlaw-2801	837	22	of	of	ADP
taxlaw-2801	837	23	-	-	PUNCT
taxlaw-2801	837	24	business	business	NOUN
taxlaw-2801	837	25	tax	tax	NOUN
taxlaw-2801	837	26	designations	designation	NOUN
taxlaw-2801	837	27	with	with	ADP
taxlaw-2801	837	28	their	their	PRON
taxlaw-2801	837	29	business	business	NOUN
taxlaw-2801	837	30	designations	designation	NOUN
taxlaw-2801	837	31	for	for	ADP
taxlaw-2801	837	32	other	other	ADJ
taxlaw-2801	837	33	purposes	purpose	NOUN
taxlaw-2801	837	34	.	.	PUNCT
taxlaw-2801	838	1	for	for	ADP
taxlaw-2801	838	2	example	example	NOUN
taxlaw-2801	838	3	,	,	PUNCT
taxlaw-2801	838	4	if	if	SCONJ
taxlaw-2801	838	5	a	a	DET
taxlaw-2801	838	6	taxpayer	taxpayer	NOUN
taxlaw-2801	838	7	registers	register	NOUN
taxlaw-2801	838	8	as	as	ADP
taxlaw-2801	838	9	a	a	DET
taxlaw-2801	838	10	lawyer	lawyer	NOUN
taxlaw-2801	838	11	with	with	ADP
taxlaw-2801	838	12	the	the	DET
taxlaw-2801	838	13	bar	bar	NOUN
taxlaw-2801	838	14	association	association	NOUN
taxlaw-2801	838	15	,	,	PUNCT
taxlaw-2801	838	16	it	it	PRON
taxlaw-2801	838	17	will	will	AUX
taxlaw-2801	838	18	be	be	AUX
taxlaw-2801	838	19	difficult	difficult	ADJ
taxlaw-2801	838	20	for	for	SCONJ
taxlaw-2801	838	21	that	that	DET
taxlaw-2801	838	22	same	same	ADJ
taxlaw-2801	838	23	taxpayer	taxpayer	NOUN
taxlaw-2801	838	24	to	to	AUX
taxlaw-2801	838	25	self	self	NOUN
taxlaw-2801	838	26	-	-	PUNCT
taxlaw-2801	838	27	designate	designate	ADJ
taxlaw-2801	838	28	with	with	ADP
taxlaw-2801	838	29	the	the	DET
taxlaw-2801	838	30	tax	tax	NOUN
taxlaw-2801	838	31	system	system	NOUN
taxlaw-2801	838	32	as	as	ADP
taxlaw-2801	838	33	anything	anything	PRON
taxlaw-2801	838	34	other	other	ADJ
taxlaw-2801	838	35	than	than	ADP
taxlaw-2801	838	36	a	a	DET
taxlaw-2801	838	37	lawyer	lawyer	NOUN
taxlaw-2801	838	38	.	.	PUNCT
taxlaw-2801	839	1	besides	besides	SCONJ
taxlaw-2801	839	2	the	the	DET
taxlaw-2801	839	3	problem	problem	NOUN
taxlaw-2801	839	4	of	of	ADP
taxlaw-2801	839	5	taxpayers	taxpayer	NOUN
taxlaw-2801	839	6	blatantly	blatantly	ADV
taxlaw-2801	839	7	mischaracterizing	mischaracterize	VERB
taxlaw-2801	839	8	their	their	PRON
taxlaw-2801	839	9	smb	smb	NOUN
taxlaw-2801	839	10	’s	’s	PART
taxlaw-2801	839	11	line	line	NOUN
taxlaw-2801	839	12	of	of	ADP
taxlaw-2801	839	13	business	business	NOUN
taxlaw-2801	839	14	,	,	PUNCT
taxlaw-2801	839	15	there	there	PRON
taxlaw-2801	839	16	is	be	VERB
taxlaw-2801	839	17	also	also	ADV
taxlaw-2801	839	18	the	the	DET
taxlaw-2801	839	19	more	more	ADJ
taxlaw-2801	839	20	pedestrian	pedestrian	NOUN
taxlaw-2801	839	21	but	but	CCONJ
taxlaw-2801	839	22	no	no	DET
taxlaw-2801	839	23	less	less	ADV
taxlaw-2801	839	24	thorny	thorny	ADJ
taxlaw-2801	839	25	issues	issue	NOUN
taxlaw-2801	839	26	of	of	ADP
taxlaw-2801	839	27	line	line	NOUN
taxlaw-2801	839	28	-	-	PUNCT
taxlaw-2801	839	29	drawing	drawing	NOUN
taxlaw-2801	839	30	in	in	ADP
taxlaw-2801	839	31	marginal	marginal	ADJ
taxlaw-2801	839	32	cases	case	NOUN
taxlaw-2801	839	33	.	.	PUNCT
taxlaw-2801	840	1	for	for	ADP
taxlaw-2801	840	2	example	example	NOUN
taxlaw-2801	840	3	,	,	PUNCT
taxlaw-2801	840	4	it	it	PRON
taxlaw-2801	840	5	is	be	AUX
taxlaw-2801	840	6	safe	safe	ADJ
taxlaw-2801	840	7	to	to	PART
taxlaw-2801	840	8	assume	assume	VERB
taxlaw-2801	840	9	that	that	SCONJ
taxlaw-2801	840	10	an	an	DET
taxlaw-2801	840	11	mgr	mgr	NOUN
taxlaw-2801	840	12	presumptive	presumptive	ADJ
taxlaw-2801	840	13	tax	tax	NOUN
taxlaw-2801	840	14	system	system	NOUN
taxlaw-2801	840	15	would	would	AUX
taxlaw-2801	840	16	presume	presume	VERB
taxlaw-2801	840	17	a	a	DET
taxlaw-2801	840	18	higher	high	ADJ
taxlaw-2801	840	19	profit	profit	NOUN
taxlaw-2801	840	20	ratio	ratio	NOUN
taxlaw-2801	840	21	for	for	ADP
taxlaw-2801	840	22	service	service	NOUN
taxlaw-2801	840	23	providers	provider	NOUN
taxlaw-2801	840	24	than	than	ADP
taxlaw-2801	840	25	for	for	ADP
taxlaw-2801	840	26	merchandise	merchandise	NOUN
taxlaw-2801	840	27	sellers	seller	NOUN
taxlaw-2801	840	28	/	/	SYM
taxlaw-2801	840	29	producers	producer	NOUN
taxlaw-2801	840	30	.	.	PUNCT
taxlaw-2801	841	1	but	but	CCONJ
taxlaw-2801	841	2	what	what	PRON
taxlaw-2801	841	3	about	about	ADP
taxlaw-2801	841	4	an	an	DET
taxlaw-2801	841	5	smb	smb	NOUN
taxlaw-2801	841	6	that	that	PRON
taxlaw-2801	841	7	straddles	straddle	VERB
taxlaw-2801	841	8	this	this	DET
taxlaw-2801	841	9	line	line	NOUN
taxlaw-2801	841	10	?	?	PUNCT
taxlaw-2801	842	1	imagine	imagine	VERB
taxlaw-2801	842	2	an	an	DET
taxlaw-2801	842	3	smb	smb	NOUN
taxlaw-2801	842	4	construction	construction	NOUN
taxlaw-2801	842	5	contractor	contractor	NOUN
taxlaw-2801	842	6	who	who	PRON
taxlaw-2801	842	7	provides	provide	VERB
taxlaw-2801	842	8	both	both	DET
taxlaw-2801	842	9	labor	labor	NOUN
taxlaw-2801	842	10	and	and	CCONJ
taxlaw-2801	842	11	materials	material	NOUN
taxlaw-2801	842	12	for	for	ADP
taxlaw-2801	842	13	her	her	PRON
taxlaw-2801	842	14	construction	construction	NOUN
taxlaw-2801	842	15	projects	project	NOUN
taxlaw-2801	842	16	.	.	PUNCT
taxlaw-2801	843	1	which	which	DET
taxlaw-2801	843	2	category	category	NOUN
taxlaw-2801	843	3	should	should	AUX
taxlaw-2801	843	4	she	she	PRON
taxlaw-2801	843	5	fall	fall	VERB
taxlaw-2801	843	6	into	into	ADP
taxlaw-2801	843	7	?	?	PUNCT
taxlaw-2801	844	1	the	the	DET
taxlaw-2801	844	2	correct	correct	ADJ
taxlaw-2801	844	3	answer	answer	NOUN
taxlaw-2801	844	4	,	,	PUNCT
taxlaw-2801	844	5	of	of	ADP
taxlaw-2801	844	6	course	course	NOUN
taxlaw-2801	844	7	,	,	PUNCT
taxlaw-2801	844	8	would	would	AUX
taxlaw-2801	844	9	depend	depend	VERB
taxlaw-2801	844	10	on	on	ADP
taxlaw-2801	844	11	the	the	DET
taxlaw-2801	844	12	relation	relation	NOUN
taxlaw-2801	844	13	between	between	ADP
taxlaw-2801	844	14	the	the	DET
taxlaw-2801	844	15	cost	cost	NOUN
taxlaw-2801	844	16	of	of	ADP
taxlaw-2801	844	17	the	the	DET
taxlaw-2801	844	18	inputs	input	NOUN
taxlaw-2801	844	19	and	and	CCONJ
taxlaw-2801	844	20	the	the	DET
taxlaw-2801	844	21	value	value	NOUN
taxlaw-2801	844	22	of	of	ADP
taxlaw-2801	844	23	the	the	DET
taxlaw-2801	844	24	service	service	NOUN
taxlaw-2801	844	25	rendered	render	VERB
taxlaw-2801	844	26	,	,	PUNCT
taxlaw-2801	844	27	but	but	CCONJ
taxlaw-2801	844	28	we	we	PRON
taxlaw-2801	844	29	can	can	AUX
taxlaw-2801	844	30	not	not	PART
taxlaw-2801	844	31	draw	draw	VERB
taxlaw-2801	844	32	the	the	DET
taxlaw-2801	844	33	line	line	NOUN
taxlaw-2801	844	34	based	base	VERB
taxlaw-2801	844	35	on	on	ADP
taxlaw-2801	844	36	costs	cost	NOUN
taxlaw-2801	844	37	,	,	PUNCT
taxlaw-2801	844	38	because	because	SCONJ
taxlaw-2801	844	39	the	the	DET
taxlaw-2801	844	40	whole	whole	ADJ
taxlaw-2801	844	41	point	point	NOUN
taxlaw-2801	844	42	of	of	ADP
taxlaw-2801	844	43	the	the	DET
taxlaw-2801	844	44	mgr	mgr	NOUN
taxlaw-2801	844	45	presumptive	presumptive	ADJ
taxlaw-2801	844	46	system	system	NOUN
taxlaw-2801	844	47	is	be	AUX
taxlaw-2801	844	48	to	to	PART
taxlaw-2801	844	49	ignore	ignore	VERB
taxlaw-2801	844	50	the	the	DET
taxlaw-2801	844	51	role	role	NOUN
taxlaw-2801	844	52	of	of	ADP
taxlaw-2801	844	53	expenses	expense	NOUN
taxlaw-2801	844	54	in	in	ADP
taxlaw-2801	844	55	determining	determine	VERB
taxlaw-2801	844	56	the	the	DET
taxlaw-2801	844	57	tax	tax	NOUN
taxlaw-2801	844	58	base	base	NOUN
taxlaw-2801	844	59	.	.	PUNCT
taxlaw-2801	845	1	thus	thus	ADV
taxlaw-2801	845	2	,	,	PUNCT
taxlaw-2801	845	3	some	some	DET
taxlaw-2801	845	4	objective	objective	ADJ
taxlaw-2801	845	5	line	line	NOUN
taxlaw-2801	845	6	must	must	AUX
taxlaw-2801	845	7	be	be	AUX
taxlaw-2801	845	8	drawn	draw	VERB
taxlaw-2801	845	9	,	,	PUNCT
taxlaw-2801	845	10	and	and	CCONJ
taxlaw-2801	845	11	some	some	DET
taxlaw-2801	845	12	inequities	inequity	NOUN
taxlaw-2801	845	13	will	will	AUX
taxlaw-2801	845	14	necessarily	necessarily	ADV
taxlaw-2801	845	15	emerge	emerge	VERB
taxlaw-2801	845	16	.	.	PUNCT
taxlaw-2801	846	1	and	and	CCONJ
taxlaw-2801	846	2	of	of	ADP
taxlaw-2801	846	3	course	course	NOUN
taxlaw-2801	846	4	taxpayers	taxpayer	NOUN
taxlaw-2801	846	5	will	will	AUX
taxlaw-2801	846	6	exercise	exercise	VERB
taxlaw-2801	846	7	whatever	whatever	DET
taxlaw-2801	846	8	discretion	discretion	NOUN
taxlaw-2801	846	9	the	the	DET
taxlaw-2801	846	10	rules	rule	NOUN
taxlaw-2801	846	11	give	give	VERB
taxlaw-2801	846	12	them	they	PRON
taxlaw-2801	846	13	to	to	PART
taxlaw-2801	846	14	push	push	VERB
taxlaw-2801	846	15	these	these	DET
taxlaw-2801	846	16	margins	margin	NOUN
taxlaw-2801	846	17	in	in	ADP
taxlaw-2801	846	18	their	their	PRON
taxlaw-2801	846	19	favor	favor	NOUN
taxlaw-2801	846	20	.	.	PUNCT
taxlaw-2801	847	1	finally	finally	ADV
taxlaw-2801	847	2	,	,	PUNCT
taxlaw-2801	847	3	in	in	ADP
taxlaw-2801	847	4	addition	addition	NOUN
taxlaw-2801	847	5	to	to	ADP
taxlaw-2801	847	6	the	the	DET
taxlaw-2801	847	7	problems	problem	NOUN
taxlaw-2801	847	8	of	of	ADP
taxlaw-2801	847	9	outright	outright	ADJ
taxlaw-2801	847	10	evasion	evasion	NOUN
taxlaw-2801	847	11	and	and	CCONJ
taxlaw-2801	847	12	borderline	borderline	NOUN
taxlaw-2801	847	13	cases	case	NOUN
taxlaw-2801	847	14	,	,	PUNCT
taxlaw-2801	847	15	it	it	PRON
taxlaw-2801	847	16	is	be	AUX
taxlaw-2801	847	17	inevitable	inevitable	ADJ
taxlaw-2801	847	18	that	that	SCONJ
taxlaw-2801	847	19	sophisticated	sophisticated	ADJ
taxlaw-2801	847	20	taxpayers	taxpayer	NOUN
taxlaw-2801	847	21	would	would	AUX
taxlaw-2801	847	22	find	find	VERB
taxlaw-2801	847	23	ways	way	NOUN
taxlaw-2801	847	24	to	to	PART
taxlaw-2801	847	25	use	use	VERB
taxlaw-2801	847	26	an	an	DET
taxlaw-2801	847	27	mgr	mgr	NOUN
taxlaw-2801	847	28	system	system	NOUN
taxlaw-2801	847	29	to	to	PART
taxlaw-2801	847	30	engage	engage	VERB
taxlaw-2801	847	31	in	in	ADP
taxlaw-2801	847	32	tax	tax	NOUN
taxlaw-2801	847	33	-	-	PUNCT
taxlaw-2801	847	34	planning	planning	NOUN
taxlaw-2801	847	35	or	or	CCONJ
taxlaw-2801	847	36	tax	tax	NOUN
taxlaw-2801	847	37	-	-	PUNCT
taxlaw-2801	847	38	sheltering	shelter	VERB
taxlaw-2801	847	39	activity	activity	NOUN
taxlaw-2801	847	40	.	.	PUNCT
taxlaw-2801	848	1	for	for	ADP
taxlaw-2801	848	2	example	example	NOUN
taxlaw-2801	848	3	,	,	PUNCT
taxlaw-2801	848	4	non	non	ADJ
taxlaw-2801	848	5	-	-	ADJ
taxlaw-2801	848	6	smb	smb	ADJ
taxlaw-2801	848	7	businesses	business	NOUN
taxlaw-2801	848	8	that	that	PRON
taxlaw-2801	848	9	are	be	AUX
taxlaw-2801	848	10	taxed	tax	VERB
taxlaw-2801	848	11	under	under	ADP
taxlaw-2801	848	12	the	the	DET
taxlaw-2801	848	13	regular	regular	ADJ
taxlaw-2801	848	14	business	business	NOUN
taxlaw-2801	848	15	income	income	NOUN
taxlaw-2801	848	16	tax	tax	NOUN
taxlaw-2801	848	17	but	but	CCONJ
taxlaw-2801	848	18	that	that	PRON
taxlaw-2801	848	19	conduct	conduct	VERB
taxlaw-2801	848	20	more	more	ADJ
taxlaw-2801	848	21	than	than	ADP
taxlaw-2801	848	22	one	one	NUM
taxlaw-2801	848	23	type	type	NOUN
taxlaw-2801	848	24	of	of	ADP
taxlaw-2801	848	25	business	business	NOUN
taxlaw-2801	848	26	activity	activity	NOUN
taxlaw-2801	848	27	would	would	AUX
taxlaw-2801	848	28	be	be	AUX
taxlaw-2801	848	29	tempted	tempt	VERB
taxlaw-2801	848	30	to	to	PART
taxlaw-2801	848	31	restructure	restructure	VERB
taxlaw-2801	848	32	their	their	PRON
taxlaw-2801	848	33	operations	operation	NOUN
taxlaw-2801	848	34	into	into	ADP
taxlaw-2801	848	35	several	several	ADJ
taxlaw-2801	848	36	smaller	small	ADJ
taxlaw-2801	848	37	businesses	business	NOUN
taxlaw-2801	848	38	,	,	PUNCT
taxlaw-2801	848	39	at	at	ADP
taxlaw-2801	848	40	least	least	ADV
taxlaw-2801	848	41	one	one	NUM
taxlaw-2801	848	42	or	or	CCONJ
taxlaw-2801	848	43	more	more	ADJ
taxlaw-2801	848	44	of	of	ADP
taxlaw-2801	848	45	which	which	PRON
taxlaw-2801	848	46	could	could	AUX
taxlaw-2801	848	47	be	be	AUX
taxlaw-2801	848	48	taxed	tax	VERB
taxlaw-2801	848	49	under	under	ADP
taxlaw-2801	848	50	the	the	DET
taxlaw-2801	848	51	relatively	relatively	ADV
taxlaw-2801	848	52	low	low	ADJ
taxlaw-2801	848	53	rates	rate	NOUN
taxlaw-2801	848	54	of	of	ADP
taxlaw-2801	848	55	the	the	DET
taxlaw-2801	848	56	presumptive	presumptive	ADJ
taxlaw-2801	848	57	tax	tax	NOUN
taxlaw-2801	848	58	.	.	PUNCT
taxlaw-2801	849	1	moreover	moreover	ADV
taxlaw-2801	849	2	,	,	PUNCT
taxlaw-2801	849	3	such	such	ADJ
taxlaw-2801	849	4	restructuring	restructuring	NOUN
taxlaw-2801	849	5	would	would	AUX
taxlaw-2801	849	6	provide	provide	VERB
taxlaw-2801	849	7	taxpayers	taxpayer	NOUN
taxlaw-2801	849	8	with	with	ADP
taxlaw-2801	849	9	the	the	DET
taxlaw-2801	849	10	opportunity	opportunity	NOUN
taxlaw-2801	849	11	to	to	PART
taxlaw-2801	849	12	engage	engage	VERB
taxlaw-2801	849	13	what	what	PRON
taxlaw-2801	849	14	amounts	amount	VERB
taxlaw-2801	849	15	to	to	ADP
taxlaw-2801	849	16	a	a	DET
taxlaw-2801	849	17	type	type	NOUN
taxlaw-2801	849	18	of	of	ADP
taxlaw-2801	849	19	transfer	transfer	NOUN
taxlaw-2801	849	20	-	-	PUNCT
taxlaw-2801	849	21	pricing	price	VERB
taxlaw-2801	849	22	manipulation	manipulation	NOUN
taxlaw-2801	849	23	under	under	ADP
taxlaw-2801	849	24	which	which	PRON
taxlaw-2801	849	25	income	income	NOUN
taxlaw-2801	849	26	is	be	AUX
taxlaw-2801	849	27	shifting	shift	VERB
taxlaw-2801	849	28	from	from	ADP
taxlaw-2801	849	29	one	one	NUM
taxlaw-2801	849	30	business	business	NOUN
taxlaw-2801	849	31	,	,	PUNCT
taxlaw-2801	849	32	which	which	PRON
taxlaw-2801	849	33	is	be	AUX
taxlaw-2801	849	34	taxed	tax	VERB
taxlaw-2801	849	35	under	under	ADP
taxlaw-2801	849	36	the	the	DET
taxlaw-2801	849	37	normal	normal	ADJ
taxlaw-2801	849	38	income	income	NOUN
taxlaw-2801	849	39	tax	tax	NOUN
taxlaw-2801	849	40	,	,	PUNCT
taxlaw-2801	849	41	to	to	ADP
taxlaw-2801	849	42	another	another	DET
taxlaw-2801	849	43	business	business	NOUN
taxlaw-2801	849	44	,	,	PUNCT
taxlaw-2801	849	45	which	which	PRON
taxlaw-2801	849	46	is	be	AUX
taxlaw-2801	849	47	taxed	tax	VERB
taxlaw-2801	849	48	under	under	ADP
taxlaw-2801	849	49	the	the	DET
taxlaw-2801	849	50	relatively	relatively	ADV
taxlaw-2801	849	51	low	low	ADJ
taxlaw-2801	849	52	presumptive	presumptive	ADJ
taxlaw-2801	849	53	rates	rate	NOUN
taxlaw-2801	849	54	.	.	PUNCT
taxlaw-2801	850	1	to	to	PART
taxlaw-2801	850	2	see	see	VERB
taxlaw-2801	850	3	this	this	DET
taxlaw-2801	850	4	last	last	ADJ
taxlaw-2801	850	5	point	point	NOUN
taxlaw-2801	850	6	,	,	PUNCT
taxlaw-2801	850	7	imagine	imagine	VERB
taxlaw-2801	850	8	a	a	DET
taxlaw-2801	850	9	business	business	NOUN
taxlaw-2801	850	10	that	that	PRON
taxlaw-2801	850	11	initially	initially	ADV
taxlaw-2801	850	12	produces	produce	VERB
taxlaw-2801	850	13	and	and	CCONJ
taxlaw-2801	850	14	delivers	deliver	VERB
taxlaw-2801	850	15	merchandise	merchandise	NOUN
taxlaw-2801	850	16	to	to	ADP
taxlaw-2801	850	17	its	its	PRON
taxlaw-2801	850	18	customers	customer	NOUN
taxlaw-2801	850	19	and	and	CCONJ
taxlaw-2801	850	20	is	be	AUX
taxlaw-2801	850	21	taxed	tax	VERB
taxlaw-2801	850	22	under	under	ADP
taxlaw-2801	850	23	the	the	DET
taxlaw-2801	850	24	regular	regular	ADJ
taxlaw-2801	850	25	income	income	NOUN
taxlaw-2801	850	26	tax	tax	NOUN
taxlaw-2801	850	27	of	of	ADP
taxlaw-2801	850	28	40	40	NUM
taxlaw-2801	850	29	%	%	NOUN
taxlaw-2801	850	30	.	.	PUNCT
taxlaw-2801	851	1	let	let	VERB
taxlaw-2801	851	2	’s	’s	PRON
taxlaw-2801	851	3	say	say	VERB
taxlaw-2801	851	4	this	this	DET
taxlaw-2801	851	5	business	business	NOUN
taxlaw-2801	851	6	has	have	VERB
taxlaw-2801	851	7	receipts	receipt	NOUN
taxlaw-2801	851	8	of	of	ADP
taxlaw-2801	851	9	$	$	SYM
taxlaw-2801	851	10	1,000	1,000	NUM
taxlaw-2801	851	11	,	,	PUNCT
taxlaw-2801	851	12	production	production	NOUN
taxlaw-2801	851	13	costs	cost	NOUN
taxlaw-2801	851	14	of	of	ADP
taxlaw-2801	851	15	$	$	SYM
taxlaw-2801	851	16	400	400	NUM
taxlaw-2801	851	17	(	(	PUNCT
taxlaw-2801	851	18	for	for	ADP
taxlaw-2801	851	19	raw	raw	ADJ
taxlaw-2801	851	20	material	material	NOUN
taxlaw-2801	851	21	,	,	PUNCT
taxlaw-2801	851	22	labor	labor	NOUN
taxlaw-2801	851	23	,	,	PUNCT
taxlaw-2801	851	24	machinery	machinery	NOUN
taxlaw-2801	851	25	depreciation	depreciation	NOUN
taxlaw-2801	851	26	,	,	PUNCT
taxlaw-2801	851	27	and	and	CCONJ
taxlaw-2801	851	28	the	the	DET
taxlaw-2801	851	29	like	like	ADJ
taxlaw-2801	851	30	)	)	PUNCT
taxlaw-2801	851	31	,	,	PUNCT
taxlaw-2801	851	32	and	and	CCONJ
taxlaw-2801	851	33	transportation	transportation	NOUN
taxlaw-2801	851	34	costs	cost	NOUN
taxlaw-2801	851	35	of	of	ADP
taxlaw-2801	851	36	$	$	SYM
taxlaw-2801	851	37	200	200	NUM
taxlaw-2801	851	38	(	(	PUNCT
taxlaw-2801	851	39	also	also	ADV
taxlaw-2801	851	40	for	for	ADP
taxlaw-2801	851	41	labor	labor	NOUN
taxlaw-2801	851	42	and	and	CCONJ
taxlaw-2801	851	43	other	other	ADJ
taxlaw-2801	851	44	assorted	assorted	ADJ
taxlaw-2801	851	45	costs	cost	NOUN
taxlaw-2801	851	46	)	)	PUNCT
taxlaw-2801	851	47	.	.	PUNCT
taxlaw-2801	852	1	thus	thus	ADV
taxlaw-2801	852	2	,	,	PUNCT
taxlaw-2801	852	3	the	the	DET
taxlaw-2801	852	4	pre	pre	ADJ
taxlaw-2801	852	5	-	-	ADJ
taxlaw-2801	852	6	tax	tax	ADJ
taxlaw-2801	852	7	profit	profit	NOUN
taxlaw-2801	852	8	for	for	ADP
taxlaw-2801	852	9	the	the	DET
taxlaw-2801	852	10	business	business	NOUN
taxlaw-2801	852	11	would	would	AUX
taxlaw-2801	852	12	be	be	AUX
taxlaw-2801	852	13	$	$	SYM
taxlaw-2801	852	14	400	400	NUM
taxlaw-2801	852	15	,	,	PUNCT
taxlaw-2801	852	16	which	which	PRON
taxlaw-2801	852	17	would	would	AUX
taxlaw-2801	852	18	be	be	AUX
taxlaw-2801	852	19	taxable	taxable	ADJ
taxlaw-2801	852	20	under	under	ADP
taxlaw-2801	852	21	the	the	DET
taxlaw-2801	852	22	normal	normal	ADJ
taxlaw-2801	852	23	income	income	NOUN
taxlaw-2801	852	24	tax	tax	NOUN
taxlaw-2801	852	25	.	.	PUNCT
taxlaw-2801	853	1	given	give	VERB
taxlaw-2801	853	2	an	an	DET
taxlaw-2801	853	3	income	income	NOUN
taxlaw-2801	853	4	tax	tax	NOUN
taxlaw-2801	853	5	rate	rate	NOUN
taxlaw-2801	853	6	corrective	corrective	ADJ
taxlaw-2801	853	7	advertising	advertising	NOUN
taxlaw-2801	853	8	campaigns	campaign	NOUN
taxlaw-2801	853	9	,	,	PUNCT
taxlaw-2801	853	10	but	but	CCONJ
taxlaw-2801	853	11	these	these	DET
taxlaw-2801	853	12	remedial	remedial	ADJ
taxlaw-2801	853	13	measures	measure	NOUN
taxlaw-2801	853	14	(	(	PUNCT
taxlaw-2801	853	15	and	and	CCONJ
taxlaw-2801	853	16	the	the	DET
taxlaw-2801	853	17	program	program	NOUN
taxlaw-2801	853	18	itself	itself	PRON
taxlaw-2801	853	19	)	)	PUNCT
taxlaw-2801	853	20	are	be	AUX
taxlaw-2801	853	21	still	still	ADV
taxlaw-2801	853	22	too	too	ADV
taxlaw-2801	853	23	young	young	ADJ
taxlaw-2801	853	24	to	to	PART
taxlaw-2801	853	25	be	be	AUX
taxlaw-2801	853	26	definitively	definitively	ADV
taxlaw-2801	853	27	evaluated	evaluate	VERB
taxlaw-2801	853	28	.	.	PUNCT
taxlaw-2801	854	1	2011	2011	NUM
taxlaw-2801	854	2	]	]	PUNCT
taxlaw-2801	854	3	narrowing	narrow	VERB
taxlaw-2801	854	4	the	the	DET
taxlaw-2801	854	5	tax	tax	NOUN
taxlaw-2801	854	6	gap	gap	NOUN
taxlaw-2801	854	7	through	through	ADP
taxlaw-2801	854	8	presumptive	presumptive	ADJ
taxlaw-2801	854	9	taxation	taxation	NOUN
taxlaw-2801	854	10	135	135	NUM
taxlaw-2801	854	11	of	of	ADP
taxlaw-2801	854	12	40	40	NUM
taxlaw-2801	854	13	%	%	NOUN
taxlaw-2801	854	14	,	,	PUNCT
taxlaw-2801	854	15	the	the	DET
taxlaw-2801	854	16	final	final	ADJ
taxlaw-2801	854	17	tax	tax	NOUN
taxlaw-2801	854	18	liability	liability	NOUN
taxlaw-2801	854	19	would	would	AUX
taxlaw-2801	854	20	be	be	AUX
taxlaw-2801	854	21	$	$	SYM
taxlaw-2801	854	22	160	160	NUM
taxlaw-2801	854	23	,	,	PUNCT
taxlaw-2801	854	24	and	and	CCONJ
taxlaw-2801	854	25	the	the	DET
taxlaw-2801	854	26	after	after	ADP
taxlaw-2801	854	27	-	-	PUNCT
taxlaw-2801	854	28	tax	tax	NOUN
taxlaw-2801	854	29	profit	profit	NOUN
taxlaw-2801	854	30	would	would	AUX
taxlaw-2801	854	31	be	be	AUX
taxlaw-2801	854	32	$	$	SYM
taxlaw-2801	854	33	240	240	NUM
taxlaw-2801	854	34	.	.	PUNCT
taxlaw-2801	855	1	now	now	ADV
taxlaw-2801	855	2	let	let	VERB
taxlaw-2801	855	3	’s	’s	NOUN
taxlaw-2801	855	4	say	say	VERB
taxlaw-2801	855	5	the	the	DET
taxlaw-2801	855	6	production	production	NOUN
taxlaw-2801	855	7	and	and	CCONJ
taxlaw-2801	855	8	transportation	transportation	NOUN
taxlaw-2801	855	9	businesses	business	NOUN
taxlaw-2801	855	10	are	be	AUX
taxlaw-2801	855	11	separated	separate	VERB
taxlaw-2801	855	12	into	into	ADP
taxlaw-2801	855	13	two	two	NUM
taxlaw-2801	855	14	different	different	ADJ
taxlaw-2801	855	15	businesses	business	NOUN
taxlaw-2801	855	16	(	(	PUNCT
taxlaw-2801	855	17	owned	own	VERB
taxlaw-2801	855	18	by	by	ADP
taxlaw-2801	855	19	the	the	DET
taxlaw-2801	855	20	same	same	ADJ
taxlaw-2801	855	21	people	people	NOUN
taxlaw-2801	855	22	)	)	PUNCT
taxlaw-2801	855	23	and	and	CCONJ
taxlaw-2801	855	24	the	the	DET
taxlaw-2801	855	25	transportation	transportation	NOUN
taxlaw-2801	855	26	business	business	NOUN
taxlaw-2801	855	27	qualifies	qualify	VERB
taxlaw-2801	855	28	as	as	ADP
taxlaw-2801	855	29	an	an	DET
taxlaw-2801	855	30	smb	smb	NOUN
taxlaw-2801	855	31	while	while	SCONJ
taxlaw-2801	855	32	the	the	DET
taxlaw-2801	855	33	production	production	NOUN
taxlaw-2801	855	34	business	business	NOUN
taxlaw-2801	855	35	remains	remain	VERB
taxlaw-2801	855	36	under	under	ADP
taxlaw-2801	855	37	the	the	DET
taxlaw-2801	855	38	regular	regular	ADJ
taxlaw-2801	855	39	income	income	NOUN
taxlaw-2801	855	40	tax	tax	NOUN
taxlaw-2801	855	41	.	.	PUNCT
taxlaw-2801	856	1	assume	assume	VERB
taxlaw-2801	856	2	further	far	ADV
taxlaw-2801	856	3	that	that	SCONJ
taxlaw-2801	856	4	under	under	ADP
taxlaw-2801	856	5	the	the	DET
taxlaw-2801	856	6	mgr	mgr	NOUN
taxlaw-2801	856	7	presumptive	presumptive	ADJ
taxlaw-2801	856	8	tax	tax	NOUN
taxlaw-2801	856	9	system	system	NOUN
taxlaw-2801	856	10	,	,	PUNCT
taxlaw-2801	856	11	transportation	transportation	NOUN
taxlaw-2801	856	12	smbs	smb	NOUN
taxlaw-2801	856	13	are	be	AUX
taxlaw-2801	856	14	taxed	tax	VERB
taxlaw-2801	856	15	at	at	ADP
taxlaw-2801	856	16	a	a	DET
taxlaw-2801	856	17	40	40	NUM
taxlaw-2801	856	18	%	%	NOUN
taxlaw-2801	856	19	rate	rate	NOUN
taxlaw-2801	856	20	on	on	ADP
taxlaw-2801	856	21	a	a	DET
taxlaw-2801	856	22	presumed	presume	VERB
taxlaw-2801	856	23	profit	profit	NOUN
taxlaw-2801	856	24	of	of	ADP
taxlaw-2801	856	25	32	32	NUM
taxlaw-2801	856	26	%	%	NOUN
taxlaw-2801	856	27	of	of	ADP
taxlaw-2801	856	28	gross	gross	ADJ
taxlaw-2801	856	29	receipts	receipt	NOUN
taxlaw-2801	856	30	.	.	PUNCT
taxlaw-2801	857	1	in	in	ADP
taxlaw-2801	857	2	this	this	DET
taxlaw-2801	857	3	case	case	NOUN
taxlaw-2801	857	4	,	,	PUNCT
taxlaw-2801	857	5	the	the	DET
taxlaw-2801	857	6	transportation	transportation	NOUN
taxlaw-2801	857	7	smb	smb	NOUN
taxlaw-2801	857	8	would	would	AUX
taxlaw-2801	857	9	have	have	VERB
taxlaw-2801	857	10	the	the	DET
taxlaw-2801	857	11	same	same	ADJ
taxlaw-2801	857	12	$	$	SYM
taxlaw-2801	857	13	200	200	NUM
taxlaw-2801	857	14	costs	cost	NOUN
taxlaw-2801	857	15	as	as	ADP
taxlaw-2801	857	16	before	before	ADV
taxlaw-2801	857	17	,	,	PUNCT
taxlaw-2801	857	18	but	but	CCONJ
taxlaw-2801	857	19	imagine	imagine	VERB
taxlaw-2801	857	20	that	that	SCONJ
taxlaw-2801	857	21	it	it	PRON
taxlaw-2801	857	22	would	would	AUX
taxlaw-2801	857	23	charge	charge	VERB
taxlaw-2801	857	24	the	the	DET
taxlaw-2801	857	25	production	production	NOUN
taxlaw-2801	857	26	business	business	NOUN
taxlaw-2801	857	27	$	$	SYM
taxlaw-2801	857	28	400	400	NUM
taxlaw-2801	857	29	for	for	ADP
taxlaw-2801	857	30	the	the	DET
taxlaw-2801	857	31	transportation	transportation	NOUN
taxlaw-2801	857	32	services	service	NOUN
taxlaw-2801	857	33	that	that	PRON
taxlaw-2801	857	34	it	it	PRON
taxlaw-2801	857	35	provides	provide	VERB
taxlaw-2801	857	36	.	.	PUNCT
taxlaw-2801	858	1	thus	thus	ADV
taxlaw-2801	858	2	,	,	PUNCT
taxlaw-2801	858	3	the	the	DET
taxlaw-2801	858	4	transportation	transportation	NOUN
taxlaw-2801	858	5	smb	smb	NOUN
taxlaw-2801	858	6	’s	’s	PART
taxlaw-2801	858	7	pre	pre	ADJ
taxlaw-2801	858	8	-	-	ADJ
taxlaw-2801	858	9	tax	tax	ADJ
taxlaw-2801	858	10	profit	profit	NOUN
taxlaw-2801	858	11	would	would	AUX
taxlaw-2801	858	12	be	be	AUX
taxlaw-2801	858	13	$	$	SYM
taxlaw-2801	858	14	200	200	NUM
taxlaw-2801	858	15	:	:	PUNCT
taxlaw-2801	858	16	$	$	SYM
taxlaw-2801	858	17	400	400	NUM
taxlaw-2801	858	18	of	of	ADP
taxlaw-2801	858	19	receipts	receipt	NOUN
taxlaw-2801	858	20	from	from	ADP
taxlaw-2801	858	21	the	the	DET
taxlaw-2801	858	22	production	production	NOUN
taxlaw-2801	858	23	company	company	NOUN
taxlaw-2801	858	24	less	less	ADJ
taxlaw-2801	858	25	the	the	DET
taxlaw-2801	858	26	$	$	SYM
taxlaw-2801	858	27	200	200	NUM
taxlaw-2801	858	28	of	of	ADP
taxlaw-2801	858	29	expenses	expense	NOUN
taxlaw-2801	858	30	.	.	PUNCT
taxlaw-2801	859	1	the	the	DET
taxlaw-2801	859	2	income	income	NOUN
taxlaw-2801	859	3	tax	tax	NOUN
taxlaw-2801	859	4	would	would	AUX
taxlaw-2801	859	5	then	then	ADV
taxlaw-2801	859	6	be	be	AUX
taxlaw-2801	859	7	levied	levy	VERB
taxlaw-2801	859	8	on	on	ADP
taxlaw-2801	859	9	the	the	DET
taxlaw-2801	859	10	transportation	transportation	NOUN
taxlaw-2801	859	11	company	company	NOUN
taxlaw-2801	859	12	’s	’s	PART
taxlaw-2801	859	13	presumptive	presumptive	ADJ
taxlaw-2801	859	14	profit	profit	NOUN
taxlaw-2801	859	15	,	,	PUNCT
taxlaw-2801	859	16	calculated	calculate	VERB
taxlaw-2801	859	17	by	by	ADP
taxlaw-2801	859	18	applying	apply	VERB
taxlaw-2801	859	19	32	32	NUM
taxlaw-2801	859	20	%	%	NOUN
taxlaw-2801	859	21	over	over	ADP
taxlaw-2801	859	22	the	the	DET
taxlaw-2801	859	23	receipts	receipt	NOUN
taxlaw-2801	859	24	of	of	ADP
taxlaw-2801	859	25	$	$	SYM
taxlaw-2801	859	26	400	400	NUM
taxlaw-2801	859	27	.	.	PUNCT
taxlaw-2801	860	1	thus	thus	ADV
taxlaw-2801	860	2	,	,	PUNCT
taxlaw-2801	860	3	the	the	DET
taxlaw-2801	860	4	income	income	NOUN
taxlaw-2801	860	5	tax	tax	NOUN
taxlaw-2801	860	6	due	due	ADJ
taxlaw-2801	860	7	by	by	ADP
taxlaw-2801	860	8	the	the	DET
taxlaw-2801	860	9	transportation	transportation	NOUN
taxlaw-2801	860	10	smb	smb	NOUN
taxlaw-2801	860	11	would	would	AUX
taxlaw-2801	860	12	be	be	AUX
taxlaw-2801	860	13	$	$	SYM
taxlaw-2801	860	14	51.20	51.20	NUM
taxlaw-2801	860	15	(	(	PUNCT
taxlaw-2801	860	16	i.e.	i.e.	X
taxlaw-2801	860	17	40%*32%*$400	40%*32%*$400	NOUN
taxlaw-2801	860	18	)	)	PUNCT
taxlaw-2801	860	19	.	.	PUNCT
taxlaw-2801	861	1	its	its	PRON
taxlaw-2801	861	2	after	after	ADP
taxlaw-2801	861	3	-	-	PUNCT
taxlaw-2801	861	4	tax	tax	NOUN
taxlaw-2801	861	5	profits	profit	NOUN
taxlaw-2801	861	6	would	would	AUX
taxlaw-2801	861	7	be	be	AUX
taxlaw-2801	861	8	$	$	SYM
taxlaw-2801	861	9	148.80	148.80	NUM
taxlaw-2801	861	10	.	.	PUNCT
taxlaw-2801	862	1	the	the	DET
taxlaw-2801	862	2	production	production	NOUN
taxlaw-2801	862	3	business	business	NOUN
taxlaw-2801	862	4	,	,	PUNCT
taxlaw-2801	862	5	however	however	ADV
taxlaw-2801	862	6	,	,	PUNCT
taxlaw-2801	862	7	would	would	AUX
taxlaw-2801	862	8	still	still	ADV
taxlaw-2801	862	9	have	have	VERB
taxlaw-2801	862	10	the	the	DET
taxlaw-2801	862	11	same	same	ADJ
taxlaw-2801	862	12	$	$	SYM
taxlaw-2801	862	13	1,000	1,000	NUM
taxlaw-2801	862	14	in	in	ADP
taxlaw-2801	862	15	gross	gross	ADJ
taxlaw-2801	862	16	receipts	receipt	NOUN
taxlaw-2801	862	17	,	,	PUNCT
taxlaw-2801	862	18	but	but	CCONJ
taxlaw-2801	862	19	would	would	AUX
taxlaw-2801	862	20	now	now	ADV
taxlaw-2801	862	21	have	have	VERB
taxlaw-2801	862	22	costs	cost	NOUN
taxlaw-2801	862	23	of	of	ADP
taxlaw-2801	862	24	$	$	SYM
taxlaw-2801	862	25	800	800	NUM
taxlaw-2801	862	26	(	(	PUNCT
taxlaw-2801	862	27	$	$	SYM
taxlaw-2801	862	28	400	400	NUM
taxlaw-2801	862	29	from	from	ADP
taxlaw-2801	862	30	production	production	NOUN
taxlaw-2801	862	31	and	and	CCONJ
taxlaw-2801	862	32	$	$	SYM
taxlaw-2801	862	33	400	400	NUM
taxlaw-2801	862	34	from	from	ADP
taxlaw-2801	862	35	transportation	transportation	NOUN
taxlaw-2801	862	36	)	)	PUNCT
taxlaw-2801	862	37	.	.	PUNCT
taxlaw-2801	863	1	its	its	PRON
taxlaw-2801	863	2	pre	pre	ADJ
taxlaw-2801	863	3	-	-	ADJ
taxlaw-2801	863	4	tax	tax	ADJ
taxlaw-2801	863	5	profit	profit	NOUN
taxlaw-2801	863	6	would	would	AUX
taxlaw-2801	863	7	be	be	AUX
taxlaw-2801	863	8	$	$	SYM
taxlaw-2801	863	9	200	200	NUM
taxlaw-2801	863	10	on	on	ADP
taxlaw-2801	863	11	which	which	PRON
taxlaw-2801	863	12	the	the	DET
taxlaw-2801	863	13	40	40	NUM
taxlaw-2801	863	14	%	%	NOUN
taxlaw-2801	863	15	income	income	NOUN
taxlaw-2801	863	16	tax	tax	NOUN
taxlaw-2801	863	17	would	would	AUX
taxlaw-2801	863	18	be	be	AUX
taxlaw-2801	863	19	levied	levy	VERB
taxlaw-2801	863	20	.	.	PUNCT
taxlaw-2801	864	1	the	the	DET
taxlaw-2801	864	2	tax	tax	NOUN
taxlaw-2801	864	3	due	due	ADJ
taxlaw-2801	864	4	would	would	AUX
taxlaw-2801	864	5	be	be	AUX
taxlaw-2801	864	6	$	$	SYM
taxlaw-2801	864	7	80	80	NUM
taxlaw-2801	864	8	and	and	CCONJ
taxlaw-2801	864	9	the	the	DET
taxlaw-2801	864	10	after	after	ADP
taxlaw-2801	864	11	-	-	PUNCT
taxlaw-2801	864	12	tax	tax	NOUN
taxlaw-2801	864	13	profit	profit	NOUN
taxlaw-2801	864	14	of	of	ADP
taxlaw-2801	864	15	the	the	DET
taxlaw-2801	864	16	production	production	NOUN
taxlaw-2801	864	17	business	business	NOUN
taxlaw-2801	864	18	would	would	AUX
taxlaw-2801	864	19	be	be	AUX
taxlaw-2801	864	20	$	$	SYM
taxlaw-2801	864	21	120	120	NUM
taxlaw-2801	864	22	.	.	PUNCT
taxlaw-2801	865	1	adding	add	VERB
taxlaw-2801	865	2	the	the	DET
taxlaw-2801	865	3	transportation	transportation	NOUN
taxlaw-2801	865	4	smb	smb	NOUN
taxlaw-2801	865	5	and	and	CCONJ
taxlaw-2801	865	6	the	the	DET
taxlaw-2801	865	7	production	production	NOUN
taxlaw-2801	865	8	business	business	NOUN
taxlaw-2801	865	9	’s	’s	PART
taxlaw-2801	865	10	after	after	ADP
taxlaw-2801	865	11	-	-	PUNCT
taxlaw-2801	865	12	tax	tax	NOUN
taxlaw-2801	865	13	profits	profit	NOUN
taxlaw-2801	865	14	together	together	ADV
taxlaw-2801	865	15	,	,	PUNCT
taxlaw-2801	865	16	we	we	PRON
taxlaw-2801	865	17	would	would	AUX
taxlaw-2801	865	18	end	end	VERB
taxlaw-2801	865	19	up	up	ADP
taxlaw-2801	865	20	with	with	ADP
taxlaw-2801	865	21	$	$	SYM
taxlaw-2801	865	22	268.80	268.80	NUM
taxlaw-2801	865	23	of	of	ADP
taxlaw-2801	865	24	after	after	ADP
taxlaw-2801	865	25	-	-	PUNCT
taxlaw-2801	865	26	tax	tax	NOUN
taxlaw-2801	865	27	profits	profit	NOUN
taxlaw-2801	865	28	.	.	PUNCT
taxlaw-2801	866	1	this	this	PRON
taxlaw-2801	866	2	means	mean	VERB
taxlaw-2801	866	3	that	that	SCONJ
taxlaw-2801	866	4	the	the	DET
taxlaw-2801	866	5	separation	separation	NOUN
taxlaw-2801	866	6	of	of	ADP
taxlaw-2801	866	7	the	the	DET
taxlaw-2801	866	8	two	two	NUM
taxlaw-2801	866	9	businesses	business	NOUN
taxlaw-2801	866	10	and	and	CCONJ
taxlaw-2801	866	11	the	the	DET
taxlaw-2801	866	12	shifting	shifting	NOUN
taxlaw-2801	866	13	of	of	ADP
taxlaw-2801	866	14	some	some	PRON
taxlaw-2801	866	15	of	of	ADP
taxlaw-2801	866	16	the	the	DET
taxlaw-2801	866	17	profits	profit	NOUN
taxlaw-2801	866	18	to	to	ADP
taxlaw-2801	866	19	the	the	DET
taxlaw-2801	866	20	low	low	ADJ
taxlaw-2801	866	21	-	-	PUNCT
taxlaw-2801	866	22	rate	rate	NOUN
taxlaw-2801	866	23	presumptive	presumptive	ADJ
taxlaw-2801	866	24	tax	tax	NOUN
taxlaw-2801	866	25	generated	generate	VERB
taxlaw-2801	866	26	an	an	DET
taxlaw-2801	866	27	extra	extra	ADJ
taxlaw-2801	866	28	$	$	SYM
taxlaw-2801	866	29	28.80	28.80	NUM
taxlaw-2801	866	30	in	in	ADP
taxlaw-2801	866	31	after	after	ADP
taxlaw-2801	866	32	-	-	PUNCT
taxlaw-2801	866	33	tax	tax	NOUN
taxlaw-2801	866	34	profits	profit	NOUN
taxlaw-2801	866	35	overall	overall	ADV
taxlaw-2801	866	36	.	.	PUNCT
taxlaw-2801	867	1	these	these	PRON
taxlaw-2801	867	2	are	be	AUX
taxlaw-2801	867	3	only	only	ADV
taxlaw-2801	867	4	a	a	DET
taxlaw-2801	867	5	few	few	ADJ
taxlaw-2801	867	6	of	of	ADP
taxlaw-2801	867	7	the	the	DET
taxlaw-2801	867	8	numerous	numerous	ADJ
taxlaw-2801	867	9	ways	way	NOUN
taxlaw-2801	867	10	in	in	ADP
taxlaw-2801	867	11	which	which	PRON
taxlaw-2801	867	12	even	even	ADV
taxlaw-2801	867	13	moderately	moderately	ADV
taxlaw-2801	867	14	clever	clever	ADJ
taxlaw-2801	867	15	taxpayers	taxpayer	NOUN
taxlaw-2801	867	16	would	would	AUX
taxlaw-2801	867	17	try	try	VERB
taxlaw-2801	867	18	to	to	PART
taxlaw-2801	867	19	exploit	exploit	VERB
taxlaw-2801	867	20	the	the	DET
taxlaw-2801	867	21	existence	existence	NOUN
taxlaw-2801	867	22	of	of	ADP
taxlaw-2801	867	23	two	two	NUM
taxlaw-2801	867	24	parallel	parallel	ADJ
taxlaw-2801	867	25	systems	system	NOUN
taxlaw-2801	867	26	of	of	ADP
taxlaw-2801	867	27	taxing	tax	VERB
taxlaw-2801	867	28	business	business	NOUN
taxlaw-2801	867	29	income	income	NOUN
taxlaw-2801	867	30	.	.	PUNCT
taxlaw-2801	868	1	what	what	PRON
taxlaw-2801	868	2	this	this	PRON
taxlaw-2801	868	3	means	mean	VERB
taxlaw-2801	868	4	is	be	AUX
taxlaw-2801	868	5	that	that	SCONJ
taxlaw-2801	868	6	the	the	DET
taxlaw-2801	868	7	irs	irs	PROPN
taxlaw-2801	868	8	would	would	AUX
taxlaw-2801	868	9	have	have	VERB
taxlaw-2801	868	10	to	to	PART
taxlaw-2801	868	11	respond	respond	VERB
taxlaw-2801	868	12	in	in	ADP
taxlaw-2801	868	13	some	some	DET
taxlaw-2801	868	14	way	way	NOUN
taxlaw-2801	868	15	by	by	ADP
taxlaw-2801	868	16	applying	apply	VERB
taxlaw-2801	868	17	section	section	NOUN
taxlaw-2801	868	18	482	482	NUM
taxlaw-2801	868	19	or	or	CCONJ
taxlaw-2801	868	20	the	the	DET
taxlaw-2801	868	21	economic	economic	ADJ
taxlaw-2801	868	22	substance	substance	NOUN
taxlaw-2801	868	23	doctrine	doctrine	NOUN
taxlaw-2801	868	24	or	or	CCONJ
taxlaw-2801	868	25	some	some	DET
taxlaw-2801	868	26	other	other	ADJ
taxlaw-2801	868	27	anti	anti	ADJ
taxlaw-2801	868	28	-	-	ADJ
taxlaw-2801	868	29	avoidance	avoidance	ADJ
taxlaw-2801	868	30	rules	rule	NOUN
taxlaw-2801	868	31	.	.	PUNCT
taxlaw-2801	869	1	and	and	CCONJ
taxlaw-2801	869	2	these	these	DET
taxlaw-2801	869	3	responses	response	NOUN
taxlaw-2801	869	4	will	will	AUX
taxlaw-2801	869	5	add	add	VERB
taxlaw-2801	869	6	complexity	complexity	NOUN
taxlaw-2801	869	7	to	to	ADP
taxlaw-2801	869	8	the	the	DET
taxlaw-2801	869	9	system	system	NOUN
taxlaw-2801	869	10	,	,	PUNCT
taxlaw-2801	869	11	which	which	PRON
taxlaw-2801	869	12	in	in	ADP
taxlaw-2801	869	13	turn	turn	NOUN
taxlaw-2801	869	14	will	will	AUX
taxlaw-2801	869	15	add	add	VERB
taxlaw-2801	869	16	the	the	DET
taxlaw-2801	869	17	administrative	administrative	ADJ
taxlaw-2801	869	18	costs	cost	NOUN
taxlaw-2801	869	19	of	of	ADP
taxlaw-2801	869	20	the	the	DET
taxlaw-2801	869	21	regime	regime	NOUN
taxlaw-2801	869	22	.	.	PUNCT
taxlaw-2801	870	1	4	4	X
taxlaw-2801	870	2	.	.	X
taxlaw-2801	870	3	taxing	tax	VERB
taxlaw-2801	870	4	asset	asset	NOUN
taxlaw-2801	870	5	values	value	NOUN
taxlaw-2801	870	6	an	an	DET
taxlaw-2801	870	7	alternative	alternative	ADJ
taxlaw-2801	870	8	presumptive	presumptive	ADJ
taxlaw-2801	870	9	tax	tax	NOUN
taxlaw-2801	870	10	base	base	NOUN
taxlaw-2801	870	11	would	would	AUX
taxlaw-2801	870	12	be	be	AUX
taxlaw-2801	870	13	wealth	wealth	NOUN
taxlaw-2801	870	14	.	.	PUNCT
taxlaw-2801	871	1	more	more	ADV
taxlaw-2801	871	2	specifically	specifically	ADV
taxlaw-2801	871	3	,	,	PUNCT
taxlaw-2801	871	4	treat	treat	VERB
taxlaw-2801	871	5	some	some	DET
taxlaw-2801	871	6	percentage	percentage	NOUN
taxlaw-2801	871	7	of	of	ADP
taxlaw-2801	871	8	a	a	DET
taxlaw-2801	871	9	smbs	smb	NOUN
taxlaw-2801	871	10	’	'	PUNCT
taxlaw-2801	871	11	net	net	ADJ
taxlaw-2801	871	12	asset	asset	NOUN
taxlaw-2801	871	13	values	value	NOUN
taxlaw-2801	871	14	as	as	ADP
taxlaw-2801	871	15	presumptive	presumptive	ADJ
taxlaw-2801	871	16	income	income	NOUN
taxlaw-2801	871	17	.	.	PUNCT
taxlaw-2801	872	1	this	this	DET
taxlaw-2801	872	2	idea	idea	NOUN
taxlaw-2801	872	3	has	have	VERB
taxlaw-2801	872	4	some	some	DET
taxlaw-2801	872	5	merit	merit	NOUN
taxlaw-2801	872	6	.	.	PUNCT
taxlaw-2801	873	1	indeed	indeed	ADV
taxlaw-2801	873	2	,	,	PUNCT
taxlaw-2801	873	3	some	some	DET
taxlaw-2801	873	4	developing	develop	VERB
taxlaw-2801	873	5	countries	country	NOUN
taxlaw-2801	873	6	do	do	VERB
taxlaw-2801	873	7	just	just	ADV
taxlaw-2801	873	8	that	that	PRON
taxlaw-2801	873	9	,	,	PUNCT
taxlaw-2801	873	10	using	use	VERB
taxlaw-2801	873	11	asset	asset	NOUN
taxlaw-2801	873	12	taxes	taxis	NOUN
taxlaw-2801	873	13	to	to	PART
taxlaw-2801	873	14	supplement	supplement	VERB
taxlaw-2801	873	15	,	,	PUNCT
taxlaw-2801	873	16	or	or	CCONJ
taxlaw-2801	873	17	substitute	substitute	NOUN
taxlaw-2801	873	18	for	for	ADP
taxlaw-2801	873	19	,	,	PUNCT
taxlaw-2801	873	20	the	the	DET
taxlaw-2801	873	21	income	income	NOUN
taxlaw-2801	873	22	tax	tax	NOUN
taxlaw-2801	873	23	on	on	ADP
taxlaw-2801	873	24	smbs	smb	NOUN
taxlaw-2801	873	25	.	.	PUNCT
taxlaw-2801	874	1	and	and	CCONJ
taxlaw-2801	874	2	it	it	PRON
taxlaw-2801	874	3	is	be	AUX
taxlaw-2801	874	4	an	an	DET
taxlaw-2801	874	5	idea	idea	NOUN
taxlaw-2801	874	6	that	that	PRON
taxlaw-2801	874	7	should	should	AUX
taxlaw-2801	874	8	not	not	PART
taxlaw-2801	874	9	be	be	AUX
taxlaw-2801	874	10	dismissed	dismiss	VERB
taxlaw-2801	874	11	out	out	ADP
taxlaw-2801	874	12	of	of	ADP
taxlaw-2801	874	13	hand	hand	NOUN
taxlaw-2801	874	14	for	for	ADP
taxlaw-2801	874	15	smbs	smb	NOUN
taxlaw-2801	874	16	in	in	ADP
taxlaw-2801	874	17	this	this	DET
taxlaw-2801	874	18	country	country	NOUN
taxlaw-2801	874	19	.	.	PUNCT
taxlaw-2801	875	1	many	many	ADJ
taxlaw-2801	875	2	of	of	ADP
taxlaw-2801	875	3	the	the	DET
taxlaw-2801	875	4	issues	issue	NOUN
taxlaw-2801	875	5	that	that	PRON
taxlaw-2801	875	6	would	would	AUX
taxlaw-2801	875	7	need	need	VERB
taxlaw-2801	875	8	to	to	PART
taxlaw-2801	875	9	be	be	AUX
taxlaw-2801	875	10	addressed	address	VERB
taxlaw-2801	875	11	here	here	ADV
taxlaw-2801	875	12	–	–	PUNCT
taxlaw-2801	875	13	i.e.	i.e.	X
taxlaw-2801	875	14	,	,	PUNCT
taxlaw-2801	875	15	the	the	DET
taxlaw-2801	875	16	difficulty	difficulty	NOUN
taxlaw-2801	875	17	involved	involve	VERB
taxlaw-2801	875	18	in	in	ADP
taxlaw-2801	875	19	the	the	DET
taxlaw-2801	875	20	valuation	valuation	NOUN
taxlaw-2801	875	21	of	of	ADP
taxlaw-2801	875	22	the	the	DET
taxlaw-2801	875	23	assets	asset	NOUN
taxlaw-2801	875	24	,	,	PUNCT
taxlaw-2801	875	25	the	the	DET
taxlaw-2801	875	26	fact	fact	NOUN
taxlaw-2801	875	27	that	that	SCONJ
taxlaw-2801	875	28	the	the	DET
taxlaw-2801	875	29	tax	tax	NOUN
taxlaw-2801	875	30	is	be	AUX
taxlaw-2801	875	31	regressive	regressive	ADJ
taxlaw-2801	875	32	,	,	PUNCT
taxlaw-2801	875	33	and	and	CCONJ
taxlaw-2801	875	34	so	so	ADV
taxlaw-2801	875	35	on	on	ADV
taxlaw-2801	875	36	–	–	PUNCT
taxlaw-2801	875	37	have	have	AUX
taxlaw-2801	875	38	been	be	AUX
taxlaw-2801	875	39	discussed	discuss	VERB
taxlaw-2801	875	40	in	in	ADP
taxlaw-2801	875	41	the	the	DET
taxlaw-2801	875	42	literature	literature	NOUN
taxlaw-2801	875	43	on	on	ADP
taxlaw-2801	875	44	wealth	wealth	NOUN
taxlaw-2801	875	45	taxes	taxis	NOUN
taxlaw-2801	875	46	or	or	CCONJ
taxlaw-2801	875	47	property	property	NOUN
taxlaw-2801	875	48	taxes	taxis	NOUN
taxlaw-2801	875	49	generally.114	generally.114	NOUN
taxlaw-2801	875	50	114	114	NUM
taxlaw-2801	875	51	other	other	ADJ
taxlaw-2801	875	52	specific	specific	ADJ
taxlaw-2801	875	53	issues	issue	NOUN
taxlaw-2801	875	54	(	(	PUNCT
taxlaw-2801	875	55	e.g.	e.g.	ADV
taxlaw-2801	875	56	,	,	PUNCT
taxlaw-2801	875	57	integration	integration	NOUN
taxlaw-2801	875	58	,	,	PUNCT
taxlaw-2801	875	59	foreign	foreign	ADJ
taxlaw-2801	875	60	tax	tax	NOUN
taxlaw-2801	875	61	credit	credit	NOUN
taxlaw-2801	875	62	and	and	CCONJ
taxlaw-2801	875	63	taxation	taxation	NOUN
taxlaw-2801	875	64	of	of	ADP
taxlaw-2801	875	65	financial	financial	ADJ
taxlaw-2801	875	66	activities	activity	NOUN
taxlaw-2801	875	67	)	)	PUNCT
taxlaw-2801	875	68	would	would	AUX
taxlaw-2801	875	69	have	have	VERB
taxlaw-2801	875	70	to	to	PART
taxlaw-2801	875	71	be	be	AUX
taxlaw-2801	875	72	addressed	address	VERB
taxlaw-2801	875	73	if	if	SCONJ
taxlaw-2801	875	74	one	one	NUM
taxlaw-2801	875	75	was	be	AUX
taxlaw-2801	875	76	dealing	deal	VERB
taxlaw-2801	875	77	with	with	ADP
taxlaw-2801	875	78	a	a	DET
taxlaw-2801	875	79	presumptive	presumptive	ADJ
taxlaw-2801	875	80	assets	asset	NOUN
taxlaw-2801	875	81	tax	tax	NOUN
taxlaw-2801	875	82	as	as	ADP
taxlaw-2801	875	83	a	a	DET
taxlaw-2801	875	84	substitute	substitute	NOUN
taxlaw-2801	875	85	(	(	PUNCT
taxlaw-2801	875	86	or	or	CCONJ
taxlaw-2801	875	87	minimum	minimum	NOUN
taxlaw-2801	875	88	)	)	PUNCT
taxlaw-2801	875	89	for	for	ADP
taxlaw-2801	875	90	the	the	DET
taxlaw-2801	875	91	corporate	corporate	ADJ
taxlaw-2801	875	92	tax	tax	NOUN
taxlaw-2801	875	93	.	.	PUNCT
taxlaw-2801	876	1	see	see	VERB
taxlaw-2801	876	2	thuronyi	thuronyi	PROPN
taxlaw-2801	876	3	,	,	PUNCT
taxlaw-2801	876	4	supra	supra	PROPN
taxlaw-2801	876	5	note	note	PROPN
taxlaw-2801	876	6	73	73	NUM
taxlaw-2801	876	7	;	;	PUNCT
taxlaw-2801	876	8	efraim	efraim	VERB
taxlaw-2801	876	9	sadka	sadka	PROPN
taxlaw-2801	876	10	&	&	CCONJ
taxlaw-2801	876	11	vito	vito	PROPN
taxlaw-2801	876	12	tanzi	tanzi	PROPN
taxlaw-2801	876	13	,	,	PUNCT
taxlaw-2801	876	14	a	a	DET
taxlaw-2801	876	15	tax	tax	NOUN
taxlaw-2801	876	16	on	on	ADP
taxlaw-2801	876	17	gross	gross	ADJ
taxlaw-2801	876	18	assets	asset	NOUN
taxlaw-2801	876	19	of	of	ADP
taxlaw-2801	876	20	enterprises	enterprise	NOUN
taxlaw-2801	876	21	as	as	ADP
taxlaw-2801	876	22	a	a	DET
taxlaw-2801	876	23	form	form	NOUN
taxlaw-2801	876	24	of	of	ADP
taxlaw-2801	876	25	presumptive	presumptive	ADJ
taxlaw-2801	876	26	taxation	taxation	NOUN
taxlaw-2801	876	27	(	(	PUNCT
taxlaw-2801	876	28	int’l	int’l	NUM
taxlaw-2801	876	29	monetary	monetary	ADJ
taxlaw-2801	876	30	fund	fund	NOUN
taxlaw-2801	876	31	,	,	PUNCT
taxlaw-2801	876	32	working	working	NOUN
taxlaw-2801	876	33	paper	paper	NOUN
taxlaw-2801	876	34	no	no	INTJ
taxlaw-2801	876	35	.	.	PUNCT
taxlaw-2801	877	1	92/16	92/16	NUM
taxlaw-2801	877	2	,	,	PUNCT
taxlaw-2801	877	3	1992	1992	NUM
taxlaw-2801	877	4	)	)	PUNCT
taxlaw-2801	877	5	for	for	ADP
taxlaw-2801	877	6	discussions	discussion	NOUN
taxlaw-2801	877	7	on	on	ADP
taxlaw-2801	877	8	the	the	DET
taxlaw-2801	877	9	fundamental	fundamental	ADJ
taxlaw-2801	877	10	aspects	aspect	NOUN
taxlaw-2801	877	11	of	of	ADP
taxlaw-2801	877	12	this	this	DET
taxlaw-2801	877	13	presumptive	presumptive	ADJ
taxlaw-2801	877	14	tax	tax	NOUN
taxlaw-2801	877	15	.	.	PUNCT
taxlaw-2801	878	1	the	the	DET
taxlaw-2801	878	2	upside	upside	NOUN
taxlaw-2801	878	3	of	of	ADP
taxlaw-2801	878	4	such	such	DET
taxlaw-2801	878	5	a	a	DET
taxlaw-2801	878	6	tax	tax	NOUN
taxlaw-2801	878	7	is	be	AUX
taxlaw-2801	878	8	that	that	SCONJ
taxlaw-2801	878	9	asset	asset	NOUN
taxlaw-2801	878	10	values	value	NOUN
taxlaw-2801	878	11	correlate	correlate	VERB
taxlaw-2801	878	12	with	with	ADP
taxlaw-2801	878	13	ability	ability	NOUN
taxlaw-2801	878	14	to	to	PART
taxlaw-2801	878	15	pay	pay	VERB
taxlaw-2801	878	16	,	,	PUNCT
taxlaw-2801	878	17	in	in	ADP
taxlaw-2801	878	18	some	some	DET
taxlaw-2801	878	19	ways	way	NOUN
taxlaw-2801	878	20	better	well	ADV
taxlaw-2801	878	21	even	even	ADV
taxlaw-2801	878	22	than	than	SCONJ
taxlaw-2801	878	23	income	income	NOUN
taxlaw-2801	878	24	does	do	VERB
taxlaw-2801	878	25	.	.	PUNCT
taxlaw-2801	879	1	also	also	ADV
taxlaw-2801	879	2	,	,	PUNCT
taxlaw-2801	879	3	reported	report	VERB
taxlaw-2801	879	4	asset	asset	NOUN
taxlaw-2801	879	5	values	value	NOUN
taxlaw-2801	879	6	are	be	AUX
taxlaw-2801	879	7	not	not	PART
taxlaw-2801	879	8	contingent	contingent	ADJ
taxlaw-2801	879	9	on	on	ADP
taxlaw-2801	879	10	reported	report	VERB
taxlaw-2801	879	11	business	business	NOUN
taxlaw-2801	879	12	expense	expense	NOUN
taxlaw-2801	879	13	deductions	deduction	NOUN
taxlaw-2801	879	14	,	,	PUNCT
taxlaw-2801	879	15	which	which	PRON
taxlaw-2801	879	16	is	be	AUX
taxlaw-2801	879	17	one	one	NUM
taxlaw-2801	879	18	of	of	ADP
taxlaw-2801	879	19	the	the	DET
taxlaw-2801	879	20	problems	problem	NOUN
taxlaw-2801	879	21	with	with	ADP
taxlaw-2801	879	22	the	the	DET
taxlaw-2801	879	23	income	income	NOUN
taxlaw-2801	879	24	tax	tax	NOUN
taxlaw-2801	879	25	.	.	PUNCT
taxlaw-2801	880	1	nor	nor	CCONJ
taxlaw-2801	880	2	would	would	AUX
taxlaw-2801	880	3	an	an	DET
taxlaw-2801	880	4	asset	asset	NOUN
taxlaw-2801	880	5	tax	tax	NOUN
taxlaw-2801	880	6	require	require	VERB
taxlaw-2801	880	7	regular	regular	ADJ
taxlaw-2801	880	8	estimates	estimate	NOUN
taxlaw-2801	880	9	of	of	ADP
taxlaw-2801	880	10	industry	industry	NOUN
taxlaw-2801	880	11	or	or	CCONJ
taxlaw-2801	880	12	line	line	NOUN
taxlaw-2801	880	13	-	-	PUNCT
taxlaw-2801	880	14	of	of	ADP
taxlaw-2801	880	15	-	-	PUNCT
taxlaw-2801	880	16	business	business	NOUN
taxlaw-2801	880	17	profit	profit	NOUN
taxlaw-2801	880	18	ratios	ratio	NOUN
taxlaw-2801	880	19	,	,	PUNCT
taxlaw-2801	880	20	which	which	PRON
taxlaw-2801	880	21	is	be	AUX
taxlaw-2801	880	22	a	a	DET
taxlaw-2801	880	23	problem	problem	NOUN
taxlaw-2801	880	24	with	with	ADP
taxlaw-2801	880	25	modified	modify	VERB
taxlaw-2801	880	26	gross	gross	ADJ
taxlaw-2801	880	27	receipts	receipt	NOUN
taxlaw-2801	880	28	tax	tax	NOUN
taxlaw-2801	880	29	.	.	PUNCT
taxlaw-2801	881	1	perhaps	perhaps	ADV
taxlaw-2801	881	2	the	the	DET
taxlaw-2801	881	3	most	most	ADJ
taxlaw-2801	881	4	136	136	NUM
taxlaw-2801	881	5	columbia	columbia	PROPN
taxlaw-2801	881	6	journal	journal	NOUN
taxlaw-2801	881	7	of	of	ADP
taxlaw-2801	881	8	tax	tax	NOUN
taxlaw-2801	881	9	law	law	NOUN
taxlaw-2801	881	10	[	[	X
taxlaw-2801	881	11	vol	vol	NOUN
taxlaw-2801	881	12	.	.	PUNCT
taxlaw-2801	882	1	2:100	2:100	NUM
taxlaw-2801	882	2	important	important	ADJ
taxlaw-2801	882	3	advantage	advantage	NOUN
taxlaw-2801	882	4	of	of	ADP
taxlaw-2801	882	5	using	use	VERB
taxlaw-2801	882	6	asset	asset	NOUN
taxlaw-2801	882	7	values	value	NOUN
taxlaw-2801	882	8	in	in	ADP
taxlaw-2801	882	9	the	the	DET
taxlaw-2801	882	10	context	context	NOUN
taxlaw-2801	882	11	of	of	ADP
taxlaw-2801	882	12	smbs	smb	NOUN
taxlaw-2801	882	13	is	be	AUX
taxlaw-2801	882	14	that	that	SCONJ
taxlaw-2801	882	15	it	it	PRON
taxlaw-2801	882	16	would	would	AUX
taxlaw-2801	882	17	respond	respond	VERB
taxlaw-2801	882	18	to	to	ADP
taxlaw-2801	882	19	the	the	DET
taxlaw-2801	882	20	problem	problem	NOUN
taxlaw-2801	882	21	of	of	ADP
taxlaw-2801	882	22	consumer	consumer	NOUN
taxlaw-2801	882	23	-	-	PUNCT
taxlaw-2801	882	24	to	to	ADP
taxlaw-2801	882	25	-	-	PUNCT
taxlaw-2801	882	26	business	business	NOUN
taxlaw-2801	882	27	payments	payment	NOUN
taxlaw-2801	882	28	,	,	PUNCT
taxlaw-2801	882	29	which	which	PRON
taxlaw-2801	882	30	even	even	ADV
taxlaw-2801	882	31	the	the	DET
taxlaw-2801	882	32	mgr	mgr	NOUN
taxlaw-2801	882	33	approach	approach	NOUN
taxlaw-2801	882	34	(	(	PUNCT
taxlaw-2801	882	35	with	with	ADP
taxlaw-2801	882	36	compulsory	compulsory	ADJ
taxlaw-2801	882	37	withholding	withholding	NOUN
taxlaw-2801	882	38	)	)	PUNCT
taxlaw-2801	882	39	can	can	AUX
taxlaw-2801	882	40	not	not	PART
taxlaw-2801	882	41	fully	fully	ADV
taxlaw-2801	882	42	address	address	VERB
taxlaw-2801	882	43	.	.	PUNCT
taxlaw-2801	883	1	arguably	arguably	ADV
taxlaw-2801	883	2	,	,	PUNCT
taxlaw-2801	883	3	it	it	PRON
taxlaw-2801	883	4	would	would	AUX
taxlaw-2801	883	5	be	be	AUX
taxlaw-2801	883	6	easier	easy	ADJ
taxlaw-2801	883	7	for	for	SCONJ
taxlaw-2801	883	8	the	the	DET
taxlaw-2801	883	9	irs	irs	PROPN
taxlaw-2801	883	10	to	to	PART
taxlaw-2801	883	11	identify	identify	VERB
taxlaw-2801	883	12	the	the	DET
taxlaw-2801	883	13	taxpayers	taxpayer	NOUN
taxlaw-2801	883	14	’	’	PART
taxlaw-2801	883	15	assets	asset	NOUN
taxlaw-2801	883	16	than	than	SCONJ
taxlaw-2801	883	17	to	to	PART
taxlaw-2801	883	18	monitor	monitor	VERB
taxlaw-2801	883	19	all	all	PRON
taxlaw-2801	883	20	of	of	ADP
taxlaw-2801	883	21	her	her	PRON
taxlaw-2801	883	22	cash	cash	NOUN
taxlaw-2801	883	23	gross	gross	ADJ
taxlaw-2801	883	24	receipts	receipt	NOUN
taxlaw-2801	883	25	.	.	PUNCT
taxlaw-2801	884	1	it	it	PRON
taxlaw-2801	884	2	is	be	AUX
taxlaw-2801	884	3	harder	hard	ADJ
taxlaw-2801	884	4	to	to	PART
taxlaw-2801	884	5	hide	hide	VERB
taxlaw-2801	884	6	land	land	NOUN
taxlaw-2801	884	7	,	,	PUNCT
taxlaw-2801	884	8	buildings	building	NOUN
taxlaw-2801	884	9	,	,	PUNCT
taxlaw-2801	884	10	and	and	CCONJ
taxlaw-2801	884	11	other	other	ADJ
taxlaw-2801	884	12	property	property	NOUN
taxlaw-2801	884	13	.	.	PUNCT
taxlaw-2801	885	1	also	also	ADV
taxlaw-2801	885	2	,	,	PUNCT
taxlaw-2801	885	3	these	these	DET
taxlaw-2801	885	4	items	item	NOUN
taxlaw-2801	885	5	are	be	AUX
taxlaw-2801	885	6	often	often	ADV
taxlaw-2801	885	7	already	already	ADV
taxlaw-2801	885	8	being	be	AUX
taxlaw-2801	885	9	taxed	tax	VERB
taxlaw-2801	885	10	by	by	ADP
taxlaw-2801	885	11	the	the	DET
taxlaw-2801	885	12	state	state	NOUN
taxlaw-2801	885	13	authorities	authority	NOUN
taxlaw-2801	885	14	,	,	PUNCT
taxlaw-2801	885	15	and	and	CCONJ
taxlaw-2801	885	16	the	the	DET
taxlaw-2801	885	17	federal	federal	ADJ
taxlaw-2801	885	18	government	government	NOUN
taxlaw-2801	885	19	could	could	AUX
taxlaw-2801	885	20	conceivably	conceivably	ADV
taxlaw-2801	885	21	piggyback	piggyback	VERB
taxlaw-2801	885	22	on	on	ADP
taxlaw-2801	885	23	the	the	DET
taxlaw-2801	885	24	state	state	NOUN
taxlaw-2801	885	25	’s	’s	PART
taxlaw-2801	885	26	enforcement	enforcement	NOUN
taxlaw-2801	885	27	regime	regime	NOUN
taxlaw-2801	885	28	.	.	PUNCT
taxlaw-2801	886	1	again	again	ADV
taxlaw-2801	886	2	,	,	PUNCT
taxlaw-2801	886	3	some	some	DET
taxlaw-2801	886	4	developing	develop	VERB
taxlaw-2801	886	5	countries	country	NOUN
taxlaw-2801	886	6	already	already	ADV
taxlaw-2801	886	7	do	do	VERB
taxlaw-2801	886	8	this	this	PRON
taxlaw-2801	886	9	.	.	PUNCT
taxlaw-2801	887	1	the	the	DET
taxlaw-2801	887	2	main	main	ADJ
taxlaw-2801	887	3	problem	problem	NOUN
taxlaw-2801	887	4	with	with	ADP
taxlaw-2801	887	5	using	use	VERB
taxlaw-2801	887	6	an	an	DET
taxlaw-2801	887	7	asset	asset	NOUN
taxlaw-2801	887	8	tax	tax	NOUN
taxlaw-2801	887	9	for	for	ADP
taxlaw-2801	887	10	smbs	smb	NOUN
taxlaw-2801	887	11	,	,	PUNCT
taxlaw-2801	887	12	though	though	ADV
taxlaw-2801	887	13	,	,	PUNCT
taxlaw-2801	887	14	is	be	AUX
taxlaw-2801	887	15	that	that	SCONJ
taxlaw-2801	887	16	many	many	ADJ
taxlaw-2801	887	17	smbs	smb	NOUN
taxlaw-2801	887	18	have	have	VERB
taxlaw-2801	887	19	few	few	ADJ
taxlaw-2801	887	20	tangible	tangible	ADJ
taxlaw-2801	887	21	assets	asset	NOUN
taxlaw-2801	887	22	.	.	PUNCT
taxlaw-2801	888	1	indeed	indeed	ADV
taxlaw-2801	888	2	,	,	PUNCT
taxlaw-2801	888	3	the	the	DET
taxlaw-2801	888	4	type	type	NOUN
taxlaw-2801	888	5	of	of	ADP
taxlaw-2801	888	6	businesses	business	NOUN
taxlaw-2801	888	7	for	for	ADP
taxlaw-2801	888	8	which	which	PRON
taxlaw-2801	888	9	this	this	DET
taxlaw-2801	888	10	type	type	NOUN
taxlaw-2801	888	11	of	of	ADP
taxlaw-2801	888	12	evasion	evasion	NOUN
taxlaw-2801	888	13	is	be	AUX
taxlaw-2801	888	14	most	most	ADV
taxlaw-2801	888	15	likely	likely	ADJ
taxlaw-2801	888	16	(	(	PUNCT
taxlaw-2801	888	17	the	the	DET
taxlaw-2801	888	18	non	non	ADJ
taxlaw-2801	888	19	-	-	ADJ
taxlaw-2801	888	20	farm	farm	ADJ
taxlaw-2801	888	21	sole	sole	ADJ
taxlaw-2801	888	22	proprietors	proprietor	NOUN
taxlaw-2801	888	23	)	)	PUNCT
taxlaw-2801	888	24	,	,	PUNCT
taxlaw-2801	888	25	the	the	DET
taxlaw-2801	888	26	primary	primary	ADJ
taxlaw-2801	888	27	asset	asset	NOUN
taxlaw-2801	888	28	is	be	AUX
taxlaw-2801	888	29	the	the	DET
taxlaw-2801	888	30	skill	skill	NOUN
taxlaw-2801	888	31	of	of	ADP
taxlaw-2801	888	32	the	the	DET
taxlaw-2801	888	33	sole	sole	ADJ
taxlaw-2801	888	34	proprietor	proprietor	NOUN
taxlaw-2801	888	35	/	/	SYM
taxlaw-2801	888	36	entrepreneur	entrepreneur	NOUN
taxlaw-2801	888	37	,	,	PUNCT
taxlaw-2801	888	38	an	an	DET
taxlaw-2801	888	39	asset	asset	NOUN
taxlaw-2801	888	40	that	that	PRON
taxlaw-2801	888	41	is	be	AUX
taxlaw-2801	888	42	notoriously	notoriously	ADV
taxlaw-2801	888	43	difficult	difficult	ADJ
taxlaw-2801	888	44	to	to	PART
taxlaw-2801	888	45	value	value	VERB
taxlaw-2801	888	46	for	for	ADP
taxlaw-2801	888	47	the	the	DET
taxlaw-2801	888	48	purpose	purpose	NOUN
taxlaw-2801	888	49	of	of	ADP
taxlaw-2801	888	50	taxation	taxation	NOUN
taxlaw-2801	888	51	.	.	PUNCT
taxlaw-2801	889	1	this	this	PRON
taxlaw-2801	889	2	is	be	AUX
taxlaw-2801	889	3	why	why	SCONJ
taxlaw-2801	889	4	the	the	DET
taxlaw-2801	889	5	international	international	ADJ
taxlaw-2801	889	6	experience	experience	NOUN
taxlaw-2801	889	7	shows	show	VERB
taxlaw-2801	889	8	that	that	SCONJ
taxlaw-2801	889	9	presumptive	presumptive	ADJ
taxlaw-2801	889	10	assets	asset	NOUN
taxlaw-2801	889	11	taxes	taxis	NOUN
taxlaw-2801	889	12	are	be	AUX
taxlaw-2801	889	13	typically	typically	ADV
taxlaw-2801	889	14	used	use	VERB
taxlaw-2801	889	15	to	to	PART
taxlaw-2801	889	16	address	address	VERB
taxlaw-2801	889	17	problems	problem	NOUN
taxlaw-2801	889	18	other	other	ADJ
taxlaw-2801	889	19	than	than	ADP
taxlaw-2801	889	20	the	the	DET
taxlaw-2801	889	21	smb	smb	PROPN
taxlaw-2801	889	22	tax	tax	NOUN
taxlaw-2801	889	23	gap.115	gap.115	NOUN
taxlaw-2801	889	24	5	5	NUM
taxlaw-2801	889	25	.	.	PUNCT
taxlaw-2801	889	26	taxing	tax	VERB
taxlaw-2801	889	27	multiple	multiple	ADJ
taxlaw-2801	889	28	-	-	PUNCT
taxlaw-2801	889	29	factors	factor	NOUN
taxlaw-2801	889	30	another	another	DET
taxlaw-2801	889	31	presumptive	presumptive	ADJ
taxlaw-2801	889	32	tax	tax	NOUN
taxlaw-2801	889	33	base	base	NOUN
taxlaw-2801	889	34	of	of	ADP
taxlaw-2801	889	35	sorts	sort	NOUN
taxlaw-2801	889	36	would	would	AUX
taxlaw-2801	889	37	be	be	AUX
taxlaw-2801	889	38	to	to	PART
taxlaw-2801	889	39	use	use	VERB
taxlaw-2801	889	40	a	a	DET
taxlaw-2801	889	41	multitude	multitude	NOUN
taxlaw-2801	889	42	of	of	ADP
taxlaw-2801	889	43	factors	factor	NOUN
taxlaw-2801	889	44	that	that	PRON
taxlaw-2801	889	45	tend	tend	VERB
taxlaw-2801	889	46	to	to	PART
taxlaw-2801	889	47	correlate	correlate	VERB
taxlaw-2801	889	48	with	with	ADP
taxlaw-2801	889	49	income	income	NOUN
taxlaw-2801	889	50	.	.	PUNCT
taxlaw-2801	890	1	the	the	DET
taxlaw-2801	890	2	best	good	ADJ
taxlaw-2801	890	3	example	example	NOUN
taxlaw-2801	890	4	of	of	ADP
taxlaw-2801	890	5	such	such	DET
taxlaw-2801	890	6	a	a	DET
taxlaw-2801	890	7	regime	regime	NOUN
taxlaw-2801	890	8	,	,	PUNCT
taxlaw-2801	890	9	or	or	CCONJ
taxlaw-2801	890	10	the	the	DET
taxlaw-2801	890	11	one	one	NOUN
taxlaw-2801	890	12	that	that	PRON
taxlaw-2801	890	13	gets	get	VERB
taxlaw-2801	890	14	the	the	DET
taxlaw-2801	890	15	most	most	ADJ
taxlaw-2801	890	16	attention	attention	NOUN
taxlaw-2801	890	17	in	in	ADP
taxlaw-2801	890	18	the	the	DET
taxlaw-2801	890	19	tax	tax	NOUN
taxlaw-2801	890	20	literature	literature	NOUN
taxlaw-2801	890	21	,	,	PUNCT
taxlaw-2801	890	22	is	be	AUX
taxlaw-2801	890	23	the	the	DET
taxlaw-2801	890	24	israeli	israeli	ADJ
taxlaw-2801	890	25	tachshiv	tachshiv	PROPN
taxlaw-2801	890	26	(	(	PUNCT
taxlaw-2801	890	27	or	or	CCONJ
taxlaw-2801	890	28	,	,	PUNCT
taxlaw-2801	890	29	as	as	SCONJ
taxlaw-2801	890	30	it	it	PRON
taxlaw-2801	890	31	is	be	AUX
taxlaw-2801	890	32	sometimes	sometimes	ADV
taxlaw-2801	890	33	called	call	VERB
taxlaw-2801	890	34	,	,	PUNCT
taxlaw-2801	890	35	the	the	DET
taxlaw-2801	890	36	standard	standard	ADJ
taxlaw-2801	890	37	assessments	assessment	NOUN
taxlaw-2801	890	38	guide	guide	NOUN
taxlaw-2801	890	39	)	)	PUNCT
taxlaw-2801	890	40	.	.	PUNCT
taxlaw-2801	891	1	this	this	DET
taxlaw-2801	891	2	method	method	NOUN
taxlaw-2801	891	3	of	of	ADP
taxlaw-2801	891	4	taxing	tax	VERB
taxlaw-2801	891	5	income	income	NOUN
taxlaw-2801	891	6	was	be	AUX
taxlaw-2801	891	7	introduced	introduce	VERB
taxlaw-2801	891	8	in	in	ADP
taxlaw-2801	891	9	1954	1954	NUM
taxlaw-2801	891	10	,	,	PUNCT
taxlaw-2801	891	11	and	and	CCONJ
taxlaw-2801	891	12	,	,	PUNCT
taxlaw-2801	891	13	although	although	SCONJ
taxlaw-2801	891	14	formally	formally	ADV
taxlaw-2801	891	15	ended	end	VERB
taxlaw-2801	891	16	legislatively	legislatively	ADV
taxlaw-2801	891	17	in	in	ADP
taxlaw-2801	891	18	1975	1975	NUM
taxlaw-2801	891	19	,	,	PUNCT
taxlaw-2801	891	20	was	be	AUX
taxlaw-2801	891	21	used	use	VERB
taxlaw-2801	891	22	for	for	ADP
taxlaw-2801	891	23	several	several	ADJ
taxlaw-2801	891	24	years	year	NOUN
taxlaw-2801	891	25	after	after	ADP
taxlaw-2801	891	26	that	that	PRON
taxlaw-2801	891	27	by	by	ADP
taxlaw-2801	891	28	the	the	DET
taxlaw-2801	891	29	israeli	israeli	ADJ
taxlaw-2801	891	30	taxing	tax	VERB
taxlaw-2801	891	31	authorities	authority	NOUN
taxlaw-2801	891	32	as	as	ADP
taxlaw-2801	891	33	an	an	DET
taxlaw-2801	891	34	informal	informal	ADJ
taxlaw-2801	891	35	guide	guide	NOUN
taxlaw-2801	891	36	to	to	ADP
taxlaw-2801	891	37	taxing	tax	VERB
taxlaw-2801	891	38	self	self	NOUN
taxlaw-2801	891	39	-	-	PUNCT
taxlaw-2801	891	40	employed	employ	VERB
taxlaw-2801	891	41	taxpayers.116	taxpayers.116	NOUN
taxlaw-2801	891	42	under	under	ADP
taxlaw-2801	891	43	the	the	DET
taxlaw-2801	891	44	tachshiv	tachshiv	NOUN
taxlaw-2801	891	45	,	,	PUNCT
taxlaw-2801	891	46	the	the	DET
taxlaw-2801	891	47	taxation	taxation	NOUN
taxlaw-2801	891	48	of	of	ADP
taxlaw-2801	891	49	smbs	smb	NOUN
taxlaw-2801	891	50	was	be	AUX
taxlaw-2801	891	51	based	base	VERB
taxlaw-2801	891	52	on	on	ADP
taxlaw-2801	891	53	a	a	DET
taxlaw-2801	891	54	sometimes	sometimes	ADV
taxlaw-2801	891	55	long	long	ADJ
taxlaw-2801	891	56	list	list	NOUN
taxlaw-2801	891	57	of	of	ADP
taxlaw-2801	891	58	readily	readily	ADV
taxlaw-2801	891	59	identifiable	identifiable	ADJ
taxlaw-2801	891	60	characteristics	characteristic	NOUN
taxlaw-2801	891	61	.	.	PUNCT
taxlaw-2801	892	1	included	include	VERB
taxlaw-2801	892	2	among	among	ADP
taxlaw-2801	892	3	these	these	DET
taxlaw-2801	892	4	characteristics	characteristic	NOUN
taxlaw-2801	892	5	,	,	PUNCT
taxlaw-2801	892	6	for	for	ADP
taxlaw-2801	892	7	example	example	NOUN
taxlaw-2801	892	8	,	,	PUNCT
taxlaw-2801	892	9	was	be	AUX
taxlaw-2801	892	10	the	the	DET
taxlaw-2801	892	11	type	type	NOUN
taxlaw-2801	892	12	of	of	ADP
taxlaw-2801	892	13	business	business	NOUN
taxlaw-2801	892	14	the	the	DET
taxlaw-2801	892	15	taxpayer	taxpayer	NOUN
taxlaw-2801	892	16	is	be	AUX
taxlaw-2801	892	17	operating	operate	VERB
taxlaw-2801	892	18	,	,	PUNCT
taxlaw-2801	892	19	and	and	CCONJ
taxlaw-2801	892	20	not	not	PART
taxlaw-2801	892	21	just	just	ADV
taxlaw-2801	892	22	whether	whether	SCONJ
taxlaw-2801	892	23	it	it	PRON
taxlaw-2801	892	24	is	be	AUX
taxlaw-2801	892	25	a	a	DET
taxlaw-2801	892	26	restaurant	restaurant	NOUN
taxlaw-2801	892	27	or	or	CCONJ
taxlaw-2801	892	28	a	a	DET
taxlaw-2801	892	29	flower	flower	NOUN
taxlaw-2801	892	30	shop	shop	NOUN
taxlaw-2801	892	31	(	(	PUNCT
taxlaw-2801	892	32	although	although	SCONJ
taxlaw-2801	892	33	the	the	DET
taxlaw-2801	892	34	restaurant	restaurant	NOUN
taxlaw-2801	892	35	/	/	SYM
taxlaw-2801	892	36	flower	flower	NOUN
taxlaw-2801	892	37	-	-	PUNCT
taxlaw-2801	892	38	shop	shop	NOUN
taxlaw-2801	892	39	distinction	distinction	NOUN
taxlaw-2801	892	40	was	be	AUX
taxlaw-2801	892	41	one	one	NUM
taxlaw-2801	892	42	that	that	PRON
taxlaw-2801	892	43	mattered	matter	VERB
taxlaw-2801	892	44	)	)	PUNCT
taxlaw-2801	892	45	but	but	CCONJ
taxlaw-2801	892	46	also	also	ADV
taxlaw-2801	892	47	the	the	DET
taxlaw-2801	892	48	restaurant	restaurant	NOUN
taxlaw-2801	892	49	’s	’s	PART
taxlaw-2801	892	50	hours	hour	NOUN
taxlaw-2801	892	51	of	of	ADP
taxlaw-2801	892	52	operation	operation	NOUN
taxlaw-2801	892	53	,	,	PUNCT
taxlaw-2801	892	54	how	how	SCONJ
taxlaw-2801	892	55	many	many	ADJ
taxlaw-2801	892	56	waiters	waiter	NOUN
taxlaw-2801	892	57	it	it	PRON
taxlaw-2801	892	58	employs	employ	VERB
taxlaw-2801	892	59	,	,	PUNCT
taxlaw-2801	892	60	where	where	SCONJ
taxlaw-2801	892	61	the	the	DET
taxlaw-2801	892	62	building	building	NOUN
taxlaw-2801	892	63	is	be	AUX
taxlaw-2801	892	64	located	locate	VERB
taxlaw-2801	892	65	,	,	PUNCT
taxlaw-2801	892	66	what	what	DET
taxlaw-2801	892	67	type	type	NOUN
taxlaw-2801	892	68	of	of	ADP
taxlaw-2801	892	69	food	food	NOUN
taxlaw-2801	892	70	the	the	DET
taxlaw-2801	892	71	restaurant	restaurant	NOUN
taxlaw-2801	892	72	serves	serve	VERB
taxlaw-2801	892	73	,	,	PUNCT
taxlaw-2801	892	74	and	and	CCONJ
taxlaw-2801	892	75	so	so	ADV
taxlaw-2801	892	76	on	on	ADV
taxlaw-2801	892	77	.	.	PUNCT
taxlaw-2801	893	1	and	and	CCONJ
taxlaw-2801	893	2	there	there	PRON
taxlaw-2801	893	3	were	be	VERB
taxlaw-2801	893	4	similarly	similarly	ADV
taxlaw-2801	893	5	detailed	detailed	ADJ
taxlaw-2801	893	6	breakdowns	breakdown	NOUN
taxlaw-2801	893	7	for	for	ADP
taxlaw-2801	893	8	lots	lot	NOUN
taxlaw-2801	893	9	of	of	ADP
taxlaw-2801	893	10	other	other	ADJ
taxlaw-2801	893	11	types	type	NOUN
taxlaw-2801	893	12	of	of	ADP
taxlaw-2801	893	13	businesses	business	NOUN
taxlaw-2801	893	14	.	.	PUNCT
taxlaw-2801	894	1	all	all	PRON
taxlaw-2801	894	2	of	of	ADP
taxlaw-2801	894	3	these	these	DET
taxlaw-2801	894	4	factors	factor	NOUN
taxlaw-2801	894	5	had	have	AUX
taxlaw-2801	894	6	been	be	AUX
taxlaw-2801	894	7	determined	determine	VERB
taxlaw-2801	894	8	to	to	PART
taxlaw-2801	894	9	correlate	correlate	VERB
taxlaw-2801	894	10	with	with	ADP
taxlaw-2801	894	11	varying	vary	VERB
taxlaw-2801	894	12	levels	level	NOUN
taxlaw-2801	894	13	of	of	ADP
taxlaw-2801	894	14	net	net	ADJ
taxlaw-2801	894	15	income	income	NOUN
taxlaw-2801	894	16	and	and	CCONJ
taxlaw-2801	894	17	thus	thus	ADV
taxlaw-2801	894	18	were	be	AUX
taxlaw-2801	894	19	used	use	VERB
taxlaw-2801	894	20	by	by	ADP
taxlaw-2801	894	21	the	the	DET
taxlaw-2801	894	22	taxing	tax	VERB
taxlaw-2801	894	23	authority	authority	NOUN
taxlaw-2801	894	24	to	to	PART
taxlaw-2801	894	25	generate	generate	VERB
taxlaw-2801	894	26	a	a	DET
taxlaw-2801	894	27	presumed	presume	VERB
taxlaw-2801	894	28	amount	amount	NOUN
taxlaw-2801	894	29	of	of	ADP
taxlaw-2801	894	30	income	income	NOUN
taxlaw-2801	894	31	for	for	ADP
taxlaw-2801	894	32	each	each	DET
taxlaw-2801	894	33	very	very	ADV
taxlaw-2801	894	34	narrowly	narrowly	ADV
taxlaw-2801	894	35	defined	define	VERB
taxlaw-2801	894	36	type	type	NOUN
taxlaw-2801	894	37	of	of	ADP
taxlaw-2801	894	38	business	business	NOUN
taxlaw-2801	894	39	.	.	PUNCT
taxlaw-2801	895	1	and	and	CCONJ
taxlaw-2801	895	2	that	that	DET
taxlaw-2801	895	3	amount	amount	NOUN
taxlaw-2801	895	4	was	be	AUX
taxlaw-2801	895	5	taxed.117	taxed.117	NUM
taxlaw-2801	895	6	115	115	NUM
taxlaw-2801	895	7	as	as	SCONJ
taxlaw-2801	895	8	reported	report	VERB
taxlaw-2801	895	9	by	by	ADP
taxlaw-2801	895	10	thuronyi	thuronyi	PROPN
taxlaw-2801	895	11	,	,	PUNCT
taxlaw-2801	895	12	supra	supra	PROPN
taxlaw-2801	895	13	note	note	PROPN
taxlaw-2801	895	14	73	73	NUM
taxlaw-2801	895	15	,	,	PUNCT
taxlaw-2801	895	16	presumptive	presumptive	ADJ
taxlaw-2801	895	17	assets	asset	NOUN
taxlaw-2801	895	18	taxes	taxis	NOUN
taxlaw-2801	895	19	have	have	AUX
taxlaw-2801	895	20	been	be	AUX
taxlaw-2801	895	21	adopted	adopt	VERB
taxlaw-2801	895	22	by	by	ADP
taxlaw-2801	895	23	argentina	argentina	PROPN
taxlaw-2801	895	24	,	,	PUNCT
taxlaw-2801	895	25	colombia	colombia	PROPN
taxlaw-2801	895	26	,	,	PUNCT
taxlaw-2801	895	27	mexico	mexico	PROPN
taxlaw-2801	895	28	,	,	PUNCT
taxlaw-2801	895	29	and	and	CCONJ
taxlaw-2801	895	30	venezuela	venezuela	PROPN
taxlaw-2801	895	31	.	.	PUNCT
taxlaw-2801	896	1	these	these	DET
taxlaw-2801	896	2	taxes	taxis	NOUN
taxlaw-2801	896	3	,	,	PUNCT
taxlaw-2801	896	4	in	in	ADP
taxlaw-2801	896	5	effect	effect	NOUN
taxlaw-2801	896	6	,	,	PUNCT
taxlaw-2801	896	7	operate	operate	VERB
taxlaw-2801	896	8	as	as	ADP
taxlaw-2801	896	9	alternative	alternative	ADJ
taxlaw-2801	896	10	minimum	minimum	ADJ
taxlaw-2801	896	11	taxes	taxis	NOUN
taxlaw-2801	896	12	.	.	PUNCT
taxlaw-2801	897	1	additionally	additionally	ADV
taxlaw-2801	897	2	,	,	PUNCT
taxlaw-2801	897	3	bolivia	bolivia	PROPN
taxlaw-2801	897	4	experimented	experiment	VERB
taxlaw-2801	897	5	with	with	ADP
taxlaw-2801	897	6	replacing	replace	VERB
taxlaw-2801	897	7	its	its	PRON
taxlaw-2801	897	8	corporate	corporate	ADJ
taxlaw-2801	897	9	income	income	NOUN
taxlaw-2801	897	10	tax	tax	NOUN
taxlaw-2801	897	11	with	with	ADP
taxlaw-2801	897	12	a	a	DET
taxlaw-2801	897	13	presumptive	presumptive	ADJ
taxlaw-2801	897	14	asset	asset	NOUN
taxlaw-2801	897	15	tax	tax	NOUN
taxlaw-2801	897	16	.	.	PUNCT
taxlaw-2801	898	1	in	in	ADP
taxlaw-2801	898	2	all	all	PRON
taxlaw-2801	898	3	of	of	ADP
taxlaw-2801	898	4	these	these	DET
taxlaw-2801	898	5	cases	case	NOUN
taxlaw-2801	898	6	,	,	PUNCT
taxlaw-2801	898	7	the	the	DET
taxlaw-2801	898	8	presumptive	presumptive	ADJ
taxlaw-2801	898	9	tax	tax	NOUN
taxlaw-2801	898	10	was	be	AUX
taxlaw-2801	898	11	not	not	PART
taxlaw-2801	898	12	designed	design	VERB
taxlaw-2801	898	13	to	to	PART
taxlaw-2801	898	14	deal	deal	VERB
taxlaw-2801	898	15	with	with	ADP
taxlaw-2801	898	16	the	the	DET
taxlaw-2801	898	17	smb	smb	PROPN
taxlaw-2801	898	18	tax	tax	NOUN
taxlaw-2801	898	19	gap	gap	NOUN
taxlaw-2801	898	20	problem	problem	NOUN
taxlaw-2801	898	21	,	,	PUNCT
taxlaw-2801	898	22	but	but	CCONJ
taxlaw-2801	898	23	to	to	PART
taxlaw-2801	898	24	serve	serve	VERB
taxlaw-2801	898	25	as	as	ADP
taxlaw-2801	898	26	a	a	DET
taxlaw-2801	898	27	general	general	ADJ
taxlaw-2801	898	28	means	mean	NOUN
taxlaw-2801	898	29	of	of	ADP
taxlaw-2801	898	30	taxation	taxation	NOUN
taxlaw-2801	898	31	of	of	ADP
taxlaw-2801	898	32	corporations	corporation	NOUN
taxlaw-2801	898	33	or	or	CCONJ
taxlaw-2801	898	34	individuals	individual	NOUN
taxlaw-2801	898	35	.	.	PUNCT
taxlaw-2801	899	1	see	see	VERB
taxlaw-2801	899	2	also	also	ADV
taxlaw-2801	899	3	sadka	sadka	PROPN
taxlaw-2801	899	4	&	&	CCONJ
taxlaw-2801	899	5	tanzi	tanzi	PROPN
taxlaw-2801	899	6	,	,	PUNCT
taxlaw-2801	899	7	supra	supra	PROPN
taxlaw-2801	899	8	note	note	PROPN
taxlaw-2801	899	9	114	114	NUM
taxlaw-2801	899	10	(	(	PUNCT
taxlaw-2801	899	11	explaining	explain	VERB
taxlaw-2801	899	12	why	why	SCONJ
taxlaw-2801	899	13	developing	develop	VERB
taxlaw-2801	899	14	countries	country	NOUN
taxlaw-2801	899	15	adopted	adopt	VERB
taxlaw-2801	899	16	presumptive	presumptive	ADJ
taxlaw-2801	899	17	assets	asset	NOUN
taxlaw-2801	899	18	taxes	taxis	NOUN
taxlaw-2801	899	19	as	as	ADP
taxlaw-2801	899	20	a	a	DET
taxlaw-2801	899	21	minimum	minimum	ADJ
taxlaw-2801	899	22	tax	tax	NOUN
taxlaw-2801	899	23	or	or	CCONJ
taxlaw-2801	899	24	as	as	ADP
taxlaw-2801	899	25	a	a	DET
taxlaw-2801	899	26	substitute	substitute	NOUN
taxlaw-2801	899	27	for	for	ADP
taxlaw-2801	899	28	the	the	DET
taxlaw-2801	899	29	corporate	corporate	ADJ
taxlaw-2801	899	30	tax	tax	NOUN
taxlaw-2801	899	31	)	)	PUNCT
taxlaw-2801	899	32	;	;	PUNCT
taxlaw-2801	899	33	sijbren	sijbren	PROPN
taxlaw-2801	899	34	cnossen	cnossen	PROPN
taxlaw-2801	899	35	&	&	CCONJ
taxlaw-2801	899	36	lans	lans	PROPN
taxlaw-2801	899	37	bovenberg	bovenberg	PROPN
taxlaw-2801	899	38	,	,	PUNCT
taxlaw-2801	899	39	fundamental	fundamental	ADJ
taxlaw-2801	899	40	tax	tax	NOUN
taxlaw-2801	899	41	reform	reform	NOUN
taxlaw-2801	899	42	in	in	ADP
taxlaw-2801	899	43	the	the	DET
taxlaw-2801	899	44	netherlands	netherlands	PROPN
taxlaw-2801	899	45	(	(	PUNCT
taxlaw-2801	899	46	ctr	ctr	PROPN
taxlaw-2801	899	47	.	.	PROPN
taxlaw-2801	900	1	for	for	ADP
taxlaw-2801	900	2	econ	econ	PROPN
taxlaw-2801	900	3	.	.	PUNCT
taxlaw-2801	901	1	studies	study	NOUN
taxlaw-2801	901	2	&	&	CCONJ
taxlaw-2801	901	3	inst	inst	PROPN
taxlaw-2801	901	4	.	.	PROPN
taxlaw-2801	902	1	for	for	ADP
taxlaw-2801	902	2	econ	econ	PROPN
taxlaw-2801	902	3	.	.	PUNCT
taxlaw-2801	903	1	research	research	PROPN
taxlaw-2801	903	2	,	,	PUNCT
taxlaw-2801	903	3	working	work	VERB
taxlaw-2801	903	4	paper	paper	NOUN
taxlaw-2801	903	5	no	no	INTJ
taxlaw-2801	903	6	.	.	PROPN
taxlaw-2801	903	7	342	342	NUM
taxlaw-2801	903	8	,	,	PUNCT
taxlaw-2801	903	9	2000	2000	NUM
taxlaw-2801	903	10	)	)	PUNCT
taxlaw-2801	904	1	(	(	PUNCT
taxlaw-2801	904	2	commenting	comment	VERB
taxlaw-2801	904	3	on	on	ADP
taxlaw-2801	904	4	the	the	DET
taxlaw-2801	904	5	dutch	dutch	ADJ
taxlaw-2801	904	6	presumptive	presumptive	ADJ
taxlaw-2801	904	7	capital	capital	PROPN
taxlaw-2801	904	8	income	income	NOUN
taxlaw-2801	904	9	tax	tax	NOUN
taxlaw-2801	904	10	,	,	PUNCT
taxlaw-2801	904	11	which	which	PRON
taxlaw-2801	904	12	substitutes	substitute	VERB
taxlaw-2801	904	13	for	for	ADP
taxlaw-2801	904	14	a	a	DET
taxlaw-2801	904	15	tax	tax	NOUN
taxlaw-2801	904	16	on	on	ADP
taxlaw-2801	904	17	capital	capital	NOUN
taxlaw-2801	904	18	gains	gain	NOUN
taxlaw-2801	904	19	and	and	CCONJ
taxlaw-2801	904	20	is	be	AUX
taxlaw-2801	904	21	levied	levy	VERB
taxlaw-2801	904	22	at	at	ADP
taxlaw-2801	904	23	a	a	DET
taxlaw-2801	904	24	30	30	NUM
taxlaw-2801	904	25	%	%	NOUN
taxlaw-2801	904	26	rate	rate	NOUN
taxlaw-2801	904	27	on	on	ADP
taxlaw-2801	904	28	a	a	DET
taxlaw-2801	904	29	4	4	NUM
taxlaw-2801	904	30	%	%	NOUN
taxlaw-2801	904	31	presumptive	presumptive	ADJ
taxlaw-2801	904	32	rate	rate	NOUN
taxlaw-2801	904	33	of	of	ADP
taxlaw-2801	904	34	return	return	NOUN
taxlaw-2801	904	35	on	on	ADP
taxlaw-2801	904	36	individuals	individual	NOUN
taxlaw-2801	904	37	’	'	PUNCT
taxlaw-2801	904	38	assets	asset	NOUN
taxlaw-2801	904	39	)	)	PUNCT
taxlaw-2801	904	40	.	.	PUNCT
taxlaw-2801	905	1	116	116	NUM
taxlaw-2801	905	2	yitzhaki	yitzhaki	NOUN
taxlaw-2801	905	3	,	,	PUNCT
taxlaw-2801	905	4	cost	cost	NOUN
taxlaw-2801	905	5	benefit	benefit	NOUN
taxlaw-2801	905	6	analysis	analysis	NOUN
taxlaw-2801	905	7	,	,	PUNCT
taxlaw-2801	905	8	supra	supra	PROPN
taxlaw-2801	905	9	note	note	NOUN
taxlaw-2801	905	10	74	74	NUM
taxlaw-2801	905	11	,	,	PUNCT
taxlaw-2801	905	12	at	at	ADP
taxlaw-2801	905	13	316	316	NUM
taxlaw-2801	905	14	.	.	PUNCT
taxlaw-2801	906	1	a	a	DET
taxlaw-2801	906	2	version	version	NOUN
taxlaw-2801	906	3	of	of	ADP
taxlaw-2801	906	4	it	it	PRON
taxlaw-2801	906	5	was	be	AUX
taxlaw-2801	906	6	also	also	ADV
taxlaw-2801	906	7	used	use	VERB
taxlaw-2801	906	8	by	by	ADP
taxlaw-2801	906	9	spain	spain	PROPN
taxlaw-2801	906	10	and	and	CCONJ
taxlaw-2801	906	11	turkey	turkey	PROPN
taxlaw-2801	906	12	as	as	ADV
taxlaw-2801	906	13	well	well	ADV
taxlaw-2801	906	14	.	.	PUNCT
taxlaw-2801	907	1	thuronyi	thuronyi	PROPN
taxlaw-2801	907	2	,	,	PUNCT
taxlaw-2801	907	3	supra	supra	PROPN
taxlaw-2801	907	4	note	note	NOUN
taxlaw-2801	907	5	73	73	NUM
taxlaw-2801	907	6	,	,	PUNCT
taxlaw-2801	907	7	at	at	ADP
taxlaw-2801	907	8	23	23	NUM
taxlaw-2801	907	9	n.65	n.65	ADP
taxlaw-2801	907	10	(	(	PUNCT
taxlaw-2801	907	11	citing	cite	VERB
taxlaw-2801	907	12	arye	arye	PROPN
taxlaw-2801	907	13	lapidoth	lapidoth	PROPN
taxlaw-2801	907	14	,	,	PUNCT
taxlaw-2801	907	15	the	the	DET
taxlaw-2801	907	16	israeli	israeli	ADJ
taxlaw-2801	907	17	experience	experience	NOUN
taxlaw-2801	907	18	of	of	ADP
taxlaw-2801	907	19	using	use	VERB
taxlaw-2801	907	20	the	the	DET
taxlaw-2801	907	21	tachshiv	tachshiv	NOUN
taxlaw-2801	907	22	for	for	ADP
taxlaw-2801	907	23	estimating	estimate	VERB
taxlaw-2801	907	24	the	the	DET
taxlaw-2801	907	25	taxable	taxable	ADJ
taxlaw-2801	907	26	income	income	NOUN
taxlaw-2801	907	27	,	,	PUNCT
taxlaw-2801	907	28	31	31	NUM
taxlaw-2801	907	29	bull	bull	NOUN
taxlaw-2801	907	30	.	.	PUNCT
taxlaw-2801	908	1	for	for	ADP
taxlaw-2801	908	2	int’l	int’l	NUM
taxlaw-2801	908	3	fiscal	fiscal	ADJ
taxlaw-2801	908	4	doc	doc	PROPN
taxlaw-2801	908	5	.	.	PROPN
taxlaw-2801	908	6	99	99	NUM
taxlaw-2801	908	7	(	(	PUNCT
taxlaw-2801	908	8	1977	1977	NUM
taxlaw-2801	908	9	)	)	PUNCT
taxlaw-2801	908	10	)	)	PUNCT
taxlaw-2801	908	11	.	.	PUNCT
taxlaw-2801	909	1	117	117	NUM
taxlaw-2801	909	2	actually	actually	ADV
taxlaw-2801	909	3	,	,	PUNCT
taxlaw-2801	909	4	the	the	DET
taxlaw-2801	909	5	tachshiv	tachshiv	NOUN
taxlaw-2801	909	6	was	be	AUX
taxlaw-2801	909	7	never	never	ADV
taxlaw-2801	909	8	a	a	DET
taxlaw-2801	909	9	mandatory	mandatory	ADJ
taxlaw-2801	909	10	exclusive	exclusive	ADJ
taxlaw-2801	909	11	tax	tax	NOUN
taxlaw-2801	909	12	,	,	PUNCT
taxlaw-2801	909	13	but	but	CCONJ
taxlaw-2801	909	14	rather	rather	ADV
taxlaw-2801	909	15	an	an	DET
taxlaw-2801	909	16	optional	optional	ADJ
taxlaw-2801	909	17	presumptive	presumptive	ADJ
taxlaw-2801	909	18	tax	tax	NOUN
taxlaw-2801	909	19	–	–	PUNCT
taxlaw-2801	909	20	or	or	CCONJ
taxlaw-2801	909	21	alternative	alternative	ADJ
taxlaw-2801	909	22	presumptive	presumptive	ADJ
taxlaw-2801	909	23	smb	smb	ADJ
taxlaw-2801	909	24	maximum	maximum	ADJ
taxlaw-2801	909	25	tax	tax	NOUN
taxlaw-2801	909	26	.	.	PUNCT
taxlaw-2801	910	1	see	see	VERB
taxlaw-2801	910	2	infra	infra	NOUN
taxlaw-2801	910	3	.	.	PUNCT
taxlaw-2801	911	1	2011	2011	NUM
taxlaw-2801	911	2	]	]	PUNCT
taxlaw-2801	911	3	narrowing	narrow	VERB
taxlaw-2801	911	4	the	the	DET
taxlaw-2801	911	5	tax	tax	NOUN
taxlaw-2801	911	6	gap	gap	NOUN
taxlaw-2801	911	7	through	through	ADP
taxlaw-2801	911	8	presumptive	presumptive	ADJ
taxlaw-2801	911	9	taxation	taxation	NOUN
taxlaw-2801	911	10	137	137	NUM
taxlaw-2801	911	11	something	something	PRON
taxlaw-2801	911	12	like	like	ADP
taxlaw-2801	911	13	this	this	DET
taxlaw-2801	911	14	approach	approach	NOUN
taxlaw-2801	911	15	could	could	AUX
taxlaw-2801	911	16	be	be	AUX
taxlaw-2801	911	17	useful	useful	ADJ
taxlaw-2801	911	18	for	for	ADP
taxlaw-2801	911	19	the	the	DET
taxlaw-2801	911	20	taxation	taxation	NOUN
taxlaw-2801	911	21	of	of	ADP
taxlaw-2801	911	22	smbs	smb	NOUN
taxlaw-2801	911	23	that	that	PRON
taxlaw-2801	911	24	sell	sell	VERB
taxlaw-2801	911	25	directly	directly	ADV
taxlaw-2801	911	26	to	to	ADP
taxlaw-2801	911	27	consumers	consumer	NOUN
taxlaw-2801	911	28	,	,	PUNCT
taxlaw-2801	911	29	especially	especially	ADV
taxlaw-2801	911	30	those	those	PRON
taxlaw-2801	911	31	that	that	PRON
taxlaw-2801	911	32	do	do	VERB
taxlaw-2801	911	33	business	business	NOUN
taxlaw-2801	911	34	mostly	mostly	ADV
taxlaw-2801	911	35	in	in	ADP
taxlaw-2801	911	36	cash	cash	NOUN
taxlaw-2801	911	37	.	.	PUNCT
taxlaw-2801	912	1	the	the	DET
taxlaw-2801	912	2	obvious	obvious	ADJ
taxlaw-2801	912	3	disadvantage	disadvantage	NOUN
taxlaw-2801	912	4	of	of	ADP
taxlaw-2801	912	5	the	the	DET
taxlaw-2801	912	6	multiple	multiple	ADJ
taxlaw-2801	912	7	-	-	PUNCT
taxlaw-2801	912	8	factor	factor	NOUN
taxlaw-2801	912	9	approach	approach	NOUN
taxlaw-2801	912	10	to	to	ADP
taxlaw-2801	912	11	presumptive	presumptive	ADJ
taxlaw-2801	912	12	taxation	taxation	NOUN
taxlaw-2801	912	13	is	be	AUX
taxlaw-2801	912	14	the	the	DET
taxlaw-2801	912	15	complexity	complexity	NOUN
taxlaw-2801	912	16	and	and	CCONJ
taxlaw-2801	912	17	high	high	ADJ
taxlaw-2801	912	18	costs	cost	NOUN
taxlaw-2801	912	19	of	of	ADP
taxlaw-2801	912	20	administration	administration	NOUN
taxlaw-2801	912	21	.	.	PUNCT
taxlaw-2801	913	1	in	in	ADP
taxlaw-2801	913	2	addition	addition	NOUN
taxlaw-2801	913	3	,	,	PUNCT
taxlaw-2801	913	4	there	there	PRON
taxlaw-2801	913	5	would	would	AUX
taxlaw-2801	913	6	be	be	AUX
taxlaw-2801	913	7	unfairness	unfairness	ADJ
taxlaw-2801	913	8	and	and	CCONJ
taxlaw-2801	913	9	inefficiency	inefficiency	NOUN
taxlaw-2801	913	10	if	if	SCONJ
taxlaw-2801	913	11	,	,	PUNCT
taxlaw-2801	913	12	say	say	INTJ
taxlaw-2801	913	13	,	,	PUNCT
taxlaw-2801	913	14	a	a	DET
taxlaw-2801	913	15	restaurant	restaurant	NOUN
taxlaw-2801	913	16	of	of	ADP
taxlaw-2801	913	17	particular	particular	ADJ
taxlaw-2801	913	18	type	type	NOUN
taxlaw-2801	913	19	,	,	PUNCT
taxlaw-2801	913	20	size	size	NOUN
taxlaw-2801	913	21	,	,	PUNCT
taxlaw-2801	913	22	location	location	NOUN
taxlaw-2801	913	23	,	,	PUNCT
taxlaw-2801	913	24	number	number	NOUN
taxlaw-2801	913	25	of	of	ADP
taxlaw-2801	913	26	employees	employee	NOUN
taxlaw-2801	913	27	,	,	PUNCT
taxlaw-2801	913	28	and	and	CCONJ
taxlaw-2801	913	29	such	such	ADJ
taxlaw-2801	913	30	happens	happen	VERB
taxlaw-2801	913	31	to	to	PART
taxlaw-2801	913	32	have	have	VERB
taxlaw-2801	913	33	unusually	unusually	ADV
taxlaw-2801	913	34	high	high	ADJ
taxlaw-2801	913	35	business	business	NOUN
taxlaw-2801	913	36	expenses	expense	NOUN
taxlaw-2801	913	37	and	and	CCONJ
taxlaw-2801	913	38	thus	thus	ADV
taxlaw-2801	913	39	low	low	ADJ
taxlaw-2801	913	40	profits	profit	NOUN
taxlaw-2801	913	41	in	in	ADP
taxlaw-2801	913	42	a	a	DET
taxlaw-2801	913	43	given	give	VERB
taxlaw-2801	913	44	year.118	year.118	PROPN
taxlaw-2801	913	45	c.	c.	NOUN
taxlaw-2801	913	46	of	of	ADP
taxlaw-2801	913	47	mandatory	mandatory	ADJ
taxlaw-2801	913	48	minimums	minimum	NOUN
taxlaw-2801	913	49	,	,	PUNCT
taxlaw-2801	913	50	optional	optional	ADJ
taxlaw-2801	913	51	presumptive	presumptive	ADJ
taxlaw-2801	913	52	regimes	regime	NOUN
taxlaw-2801	913	53	,	,	PUNCT
taxlaw-2801	913	54	and	and	CCONJ
taxlaw-2801	913	55	other	other	ADJ
taxlaw-2801	913	56	variations	variation	NOUN
taxlaw-2801	913	57	but	but	CCONJ
taxlaw-2801	913	58	this	this	PRON
taxlaw-2801	913	59	is	be	AUX
taxlaw-2801	913	60	the	the	DET
taxlaw-2801	913	61	sort	sort	NOUN
taxlaw-2801	913	62	of	of	ADP
taxlaw-2801	913	63	problem	problem	NOUN
taxlaw-2801	913	64	that	that	PRON
taxlaw-2801	913	65	would	would	AUX
taxlaw-2801	913	66	face	face	VERB
taxlaw-2801	913	67	any	any	DET
taxlaw-2801	913	68	presumptive	presumptive	ADJ
taxlaw-2801	913	69	tax	tax	NOUN
taxlaw-2801	913	70	regime	regime	NOUN
taxlaw-2801	913	71	.	.	PUNCT
taxlaw-2801	914	1	to	to	ADP
taxlaw-2801	914	2	this	this	DET
taxlaw-2801	914	3	point	point	NOUN
taxlaw-2801	914	4	in	in	ADP
taxlaw-2801	914	5	the	the	DET
taxlaw-2801	914	6	analysis	analysis	NOUN
taxlaw-2801	914	7	we	we	PRON
taxlaw-2801	914	8	have	have	AUX
taxlaw-2801	914	9	assumed	assume	VERB
taxlaw-2801	914	10	that	that	SCONJ
taxlaw-2801	914	11	the	the	DET
taxlaw-2801	914	12	presumptive	presumptive	ADJ
taxlaw-2801	914	13	regime	regime	NOUN
taxlaw-2801	914	14	would	would	AUX
taxlaw-2801	914	15	be	be	AUX
taxlaw-2801	914	16	mandatory	mandatory	ADJ
taxlaw-2801	914	17	and	and	CCONJ
taxlaw-2801	914	18	exclusive	exclusive	ADJ
taxlaw-2801	914	19	,	,	PUNCT
taxlaw-2801	914	20	in	in	ADP
taxlaw-2801	914	21	the	the	DET
taxlaw-2801	914	22	following	follow	VERB
taxlaw-2801	914	23	sense	sense	NOUN
taxlaw-2801	914	24	:	:	PUNCT
taxlaw-2801	914	25	if	if	SCONJ
taxlaw-2801	914	26	a	a	DET
taxlaw-2801	914	27	business	business	NOUN
taxlaw-2801	914	28	qualifies	qualify	VERB
taxlaw-2801	914	29	as	as	ADP
taxlaw-2801	914	30	an	an	DET
taxlaw-2801	914	31	smb	smb	NOUN
taxlaw-2801	914	32	(	(	PUNCT
taxlaw-2801	914	33	for	for	ADP
taxlaw-2801	914	34	example	example	NOUN
taxlaw-2801	914	35	,	,	PUNCT
taxlaw-2801	914	36	its	its	PRON
taxlaw-2801	914	37	gross	gross	ADJ
taxlaw-2801	914	38	receipts	receipt	NOUN
taxlaw-2801	914	39	fall	fall	VERB
taxlaw-2801	914	40	below	below	ADP
taxlaw-2801	914	41	the	the	DET
taxlaw-2801	914	42	smb	smb	PROPN
taxlaw-2801	914	43	threshold	threshold	NOUN
taxlaw-2801	914	44	)	)	PUNCT
taxlaw-2801	914	45	,	,	PUNCT
taxlaw-2801	914	46	then	then	ADV
taxlaw-2801	914	47	that	that	SCONJ
taxlaw-2801	914	48	business	business	NOUN
taxlaw-2801	914	49	taxpayer	taxpayer	NOUN
taxlaw-2801	914	50	must	must	AUX
taxlaw-2801	914	51	pay	pay	VERB
taxlaw-2801	914	52	the	the	DET
taxlaw-2801	914	53	presumptive	presumptive	ADJ
taxlaw-2801	914	54	tax	tax	NOUN
taxlaw-2801	914	55	liability	liability	NOUN
taxlaw-2801	914	56	.	.	PUNCT
taxlaw-2801	915	1	thus	thus	ADV
taxlaw-2801	915	2	,	,	PUNCT
taxlaw-2801	915	3	not	not	PART
taxlaw-2801	915	4	only	only	ADV
taxlaw-2801	915	5	is	be	AUX
taxlaw-2801	915	6	the	the	DET
taxlaw-2801	915	7	regime	regime	NOUN
taxlaw-2801	915	8	compulsory	compulsory	NOUN
taxlaw-2801	915	9	,	,	PUNCT
taxlaw-2801	915	10	but	but	CCONJ
taxlaw-2801	915	11	it	it	PRON
taxlaw-2801	915	12	is	be	AUX
taxlaw-2801	915	13	also	also	ADV
taxlaw-2801	915	14	exclusive	exclusive	ADJ
taxlaw-2801	915	15	in	in	SCONJ
taxlaw-2801	915	16	that	that	SCONJ
taxlaw-2801	915	17	the	the	DET
taxlaw-2801	915	18	presumptive	presumptive	ADJ
taxlaw-2801	915	19	tax	tax	NOUN
taxlaw-2801	915	20	liability	liability	NOUN
taxlaw-2801	915	21	represents	represent	VERB
taxlaw-2801	915	22	both	both	CCONJ
taxlaw-2801	915	23	the	the	DET
taxlaw-2801	915	24	taxpayer	taxpayer	NOUN
taxlaw-2801	915	25	’s	’s	PART
taxlaw-2801	915	26	maximum	maximum	ADJ
taxlaw-2801	915	27	and	and	CCONJ
taxlaw-2801	915	28	its	its	PRON
taxlaw-2801	915	29	minimum	minimum	ADJ
taxlaw-2801	915	30	federal	federal	ADJ
taxlaw-2801	915	31	tax	tax	NOUN
taxlaw-2801	915	32	liability	liability	NOUN
taxlaw-2801	915	33	.	.	PUNCT
taxlaw-2801	916	1	as	as	SCONJ
taxlaw-2801	916	2	we	we	PRON
taxlaw-2801	916	3	have	have	AUX
taxlaw-2801	916	4	pointed	point	VERB
taxlaw-2801	916	5	out	out	ADP
taxlaw-2801	916	6	,	,	PUNCT
taxlaw-2801	916	7	such	such	DET
taxlaw-2801	916	8	a	a	DET
taxlaw-2801	916	9	mandatory	mandatory	ADJ
taxlaw-2801	916	10	-	-	PUNCT
taxlaw-2801	916	11	exclusive	exclusive	ADJ
taxlaw-2801	916	12	presumptive	presumptive	ADJ
taxlaw-2801	916	13	regime	regime	NOUN
taxlaw-2801	916	14	would	would	AUX
taxlaw-2801	916	15	entail	entail	VERB
taxlaw-2801	916	16	certain	certain	ADJ
taxlaw-2801	916	17	advantages	advantage	NOUN
taxlaw-2801	916	18	,	,	PUNCT
taxlaw-2801	916	19	such	such	ADJ
taxlaw-2801	916	20	as	as	ADP
taxlaw-2801	916	21	reduced	reduced	ADJ
taxlaw-2801	916	22	administrative	administrative	ADJ
taxlaw-2801	916	23	and	and	CCONJ
taxlaw-2801	916	24	enforcement	enforcement	NOUN
taxlaw-2801	916	25	costs	cost	NOUN
taxlaw-2801	916	26	,	,	PUNCT
taxlaw-2801	916	27	but	but	CCONJ
taxlaw-2801	916	28	also	also	ADV
taxlaw-2801	916	29	would	would	AUX
taxlaw-2801	916	30	come	come	VERB
taxlaw-2801	916	31	with	with	ADP
taxlaw-2801	916	32	certain	certain	ADJ
taxlaw-2801	916	33	distributional	distributional	ADJ
taxlaw-2801	916	34	and	and	CCONJ
taxlaw-2801	916	35	efficiency	efficiency	NOUN
taxlaw-2801	916	36	disadvantages	disadvantage	NOUN
taxlaw-2801	916	37	.	.	PUNCT
taxlaw-2801	917	1	it	it	PRON
taxlaw-2801	917	2	is	be	AUX
taxlaw-2801	917	3	possible	possible	ADJ
taxlaw-2801	917	4	that	that	SCONJ
taxlaw-2801	917	5	these	these	DET
taxlaw-2801	917	6	disadvantages	disadvantage	NOUN
taxlaw-2801	917	7	could	could	AUX
taxlaw-2801	917	8	be	be	AUX
taxlaw-2801	917	9	reduced	reduce	VERB
taxlaw-2801	917	10	if	if	SCONJ
taxlaw-2801	917	11	the	the	DET
taxlaw-2801	917	12	presumptive	presumptive	ADJ
taxlaw-2801	917	13	regime	regime	NOUN
taxlaw-2801	917	14	were	be	AUX
taxlaw-2801	917	15	made	make	VERB
taxlaw-2801	917	16	either	either	CCONJ
taxlaw-2801	917	17	optional	optional	ADJ
taxlaw-2801	917	18	or	or	CCONJ
taxlaw-2801	917	19	,	,	PUNCT
taxlaw-2801	917	20	if	if	SCONJ
taxlaw-2801	917	21	mandatory	mandatory	ADJ
taxlaw-2801	917	22	,	,	PUNCT
taxlaw-2801	917	23	non	non	ADJ
taxlaw-2801	917	24	-	-	ADJ
taxlaw-2801	917	25	exclusive	exclusive	ADJ
taxlaw-2801	917	26	.	.	PUNCT
taxlaw-2801	918	1	as	as	SCONJ
taxlaw-2801	918	2	we	we	PRON
taxlaw-2801	918	3	shall	shall	AUX
taxlaw-2801	918	4	see	see	VERB
taxlaw-2801	918	5	,	,	PUNCT
taxlaw-2801	918	6	however	however	ADV
taxlaw-2801	918	7	,	,	PUNCT
taxlaw-2801	918	8	such	such	ADJ
taxlaw-2801	918	9	changes	change	NOUN
taxlaw-2801	918	10	would	would	AUX
taxlaw-2801	918	11	bring	bring	VERB
taxlaw-2801	918	12	problems	problem	NOUN
taxlaw-2801	918	13	of	of	ADP
taxlaw-2801	918	14	their	their	PRON
taxlaw-2801	918	15	own	own	ADJ
taxlaw-2801	918	16	.	.	PUNCT
taxlaw-2801	919	1	1	1	X
taxlaw-2801	919	2	.	.	X
taxlaw-2801	919	3	mandatory	mandatory	ADJ
taxlaw-2801	919	4	minimum	minimum	NOUN
taxlaw-2801	919	5	a	a	DET
taxlaw-2801	919	6	mandatory	mandatory	ADJ
taxlaw-2801	919	7	presumptive	presumptive	ADJ
taxlaw-2801	919	8	tax	tax	NOUN
taxlaw-2801	919	9	need	need	AUX
taxlaw-2801	919	10	not	not	PART
taxlaw-2801	919	11	be	be	AUX
taxlaw-2801	919	12	exclusive	exclusive	ADJ
taxlaw-2801	919	13	.	.	PUNCT
taxlaw-2801	920	1	the	the	DET
taxlaw-2801	920	2	amt	amt	PROPN
taxlaw-2801	920	3	,	,	PUNCT
taxlaw-2801	920	4	for	for	ADP
taxlaw-2801	920	5	example	example	NOUN
taxlaw-2801	920	6	,	,	PUNCT
taxlaw-2801	920	7	is	be	AUX
taxlaw-2801	920	8	a	a	DET
taxlaw-2801	920	9	mandatory	mandatory	ADJ
taxlaw-2801	920	10	tax	tax	NOUN
taxlaw-2801	920	11	,	,	PUNCT
taxlaw-2801	920	12	but	but	CCONJ
taxlaw-2801	920	13	it	it	PRON
taxlaw-2801	920	14	is	be	AUX
taxlaw-2801	920	15	only	only	ADV
taxlaw-2801	920	16	a	a	DET
taxlaw-2801	920	17	mandatory	mandatory	ADJ
taxlaw-2801	920	18	minimum	minimum	NOUN
taxlaw-2801	920	19	.	.	PUNCT
taxlaw-2801	921	1	under	under	ADP
taxlaw-2801	921	2	the	the	DET
taxlaw-2801	921	3	amt	amt	PROPN
taxlaw-2801	921	4	,	,	PUNCT
taxlaw-2801	921	5	a	a	DET
taxlaw-2801	921	6	taxpayer	taxpayer	NOUN
taxlaw-2801	921	7	must	must	AUX
taxlaw-2801	921	8	calculate	calculate	VERB
taxlaw-2801	921	9	both	both	CCONJ
taxlaw-2801	921	10	her	her	PRON
taxlaw-2801	921	11	amt	amt	PROPN
taxlaw-2801	921	12	tax	tax	NOUN
taxlaw-2801	921	13	liability	liability	NOUN
taxlaw-2801	921	14	(	(	PUNCT
taxlaw-2801	921	15	called	call	VERB
taxlaw-2801	921	16	her	her	PRON
taxlaw-2801	921	17	“	"	PUNCT
taxlaw-2801	921	18	tentative	tentative	ADJ
taxlaw-2801	921	19	minimum	minimum	NOUN
taxlaw-2801	921	20	tax	tax	NOUN
taxlaw-2801	921	21	”	"	PUNCT
taxlaw-2801	921	22	)	)	PUNCT
taxlaw-2801	921	23	and	and	CCONJ
taxlaw-2801	921	24	her	her	PRON
taxlaw-2801	921	25	regular	regular	ADJ
taxlaw-2801	921	26	income	income	NOUN
taxlaw-2801	921	27	tax	tax	NOUN
taxlaw-2801	921	28	liability	liability	NOUN
taxlaw-2801	921	29	and	and	CCONJ
taxlaw-2801	921	30	then	then	ADV
taxlaw-2801	921	31	must	must	AUX
taxlaw-2801	921	32	pay	pay	VERB
taxlaw-2801	921	33	the	the	DET
taxlaw-2801	921	34	higher	high	ADJ
taxlaw-2801	921	35	of	of	ADP
taxlaw-2801	921	36	the	the	DET
taxlaw-2801	921	37	two	two	NUM
taxlaw-2801	921	38	.	.	PUNCT
taxlaw-2801	922	1	a	a	DET
taxlaw-2801	922	2	mandatory	mandatory	ADJ
taxlaw-2801	922	3	minimum	minimum	ADJ
taxlaw-2801	922	4	presumptive	presumptive	ADJ
taxlaw-2801	922	5	smb	smb	NOUN
taxlaw-2801	922	6	tax	tax	NOUN
taxlaw-2801	922	7	would	would	AUX
taxlaw-2801	922	8	presumably	presumably	ADV
taxlaw-2801	922	9	work	work	VERB
taxlaw-2801	922	10	the	the	DET
taxlaw-2801	922	11	same	same	ADJ
taxlaw-2801	922	12	way.119	way.119	NOUN
taxlaw-2801	922	13	what	what	PRON
taxlaw-2801	922	14	would	would	AUX
taxlaw-2801	922	15	be	be	AUX
taxlaw-2801	922	16	the	the	DET
taxlaw-2801	922	17	benefits	benefit	NOUN
taxlaw-2801	922	18	of	of	ADP
taxlaw-2801	922	19	such	such	DET
taxlaw-2801	922	20	an	an	DET
taxlaw-2801	922	21	alternative	alternative	NOUN
taxlaw-2801	922	22	to	to	ADP
taxlaw-2801	922	23	the	the	DET
taxlaw-2801	922	24	mandatory	mandatory	ADJ
taxlaw-2801	922	25	exclusive	exclusive	ADJ
taxlaw-2801	922	26	regime	regime	NOUN
taxlaw-2801	922	27	discussed	discuss	VERB
taxlaw-2801	922	28	above	above	ADV
taxlaw-2801	922	29	?	?	PUNCT
taxlaw-2801	923	1	for	for	ADP
taxlaw-2801	923	2	one	one	NUM
taxlaw-2801	923	3	thing	thing	NOUN
taxlaw-2801	923	4	,	,	PUNCT
taxlaw-2801	923	5	the	the	DET
taxlaw-2801	923	6	mandatory	mandatory	ADJ
taxlaw-2801	923	7	minimum	minimum	ADJ
taxlaw-2801	923	8	version	version	NOUN
taxlaw-2801	923	9	would	would	AUX
taxlaw-2801	923	10	be	be	AUX
taxlaw-2801	923	11	somewhat	somewhat	ADV
taxlaw-2801	923	12	less	less	ADV
taxlaw-2801	923	13	regressive	regressive	ADJ
taxlaw-2801	923	14	than	than	ADP
taxlaw-2801	923	15	the	the	DET
taxlaw-2801	923	16	mandatory	mandatory	ADJ
taxlaw-2801	923	17	exclusive	exclusive	ADJ
taxlaw-2801	923	18	version	version	NOUN
taxlaw-2801	923	19	.	.	PUNCT
taxlaw-2801	924	1	smbs	smb	NOUN
taxlaw-2801	924	2	whose	whose	DET
taxlaw-2801	924	3	incomes	income	NOUN
taxlaw-2801	924	4	turn	turn	VERB
taxlaw-2801	924	5	out	out	ADP
taxlaw-2801	924	6	to	to	PART
taxlaw-2801	924	7	be	be	AUX
taxlaw-2801	924	8	high	high	ADJ
taxlaw-2801	924	9	enough	enough	ADV
taxlaw-2801	924	10	to	to	PART
taxlaw-2801	924	11	generate	generate	VERB
taxlaw-2801	924	12	a	a	DET
taxlaw-2801	924	13	regular	regular	ADJ
taxlaw-2801	924	14	income	income	NOUN
taxlaw-2801	924	15	tax	tax	NOUN
taxlaw-2801	924	16	liability	liability	NOUN
taxlaw-2801	924	17	in	in	ADP
taxlaw-2801	924	18	excess	excess	NOUN
taxlaw-2801	924	19	of	of	ADP
taxlaw-2801	924	20	the	the	DET
taxlaw-2801	924	21	amount	amount	NOUN
taxlaw-2801	924	22	owed	owe	VERB
taxlaw-2801	924	23	on	on	ADP
taxlaw-2801	924	24	the	the	DET
taxlaw-2801	924	25	presumptive	presumptive	ADJ
taxlaw-2801	924	26	amount	amount	NOUN
taxlaw-2801	924	27	would	would	AUX
taxlaw-2801	924	28	face	face	VERB
taxlaw-2801	924	29	whatever	whatever	DET
taxlaw-2801	924	30	degree	degree	NOUN
taxlaw-2801	924	31	of	of	ADP
taxlaw-2801	924	32	progressivity	progressivity	NOUN
taxlaw-2801	924	33	is	be	AUX
taxlaw-2801	924	34	built	build	VERB
taxlaw-2801	924	35	into	into	ADP
taxlaw-2801	924	36	the	the	DET
taxlaw-2801	924	37	income	income	NOUN
taxlaw-2801	924	38	tax	tax	NOUN
taxlaw-2801	924	39	regime	regime	NOUN
taxlaw-2801	924	40	.	.	PUNCT
taxlaw-2801	925	1	for	for	ADP
taxlaw-2801	925	2	those	those	DET
taxlaw-2801	925	3	smbs	smb	NOUN
taxlaw-2801	925	4	who	who	PRON
taxlaw-2801	925	5	end	end	VERB
taxlaw-2801	925	6	up	up	ADP
taxlaw-2801	925	7	paying	pay	VERB
taxlaw-2801	925	8	only	only	ADV
taxlaw-2801	925	9	the	the	DET
taxlaw-2801	925	10	thus	thus	ADV
taxlaw-2801	925	11	,	,	PUNCT
taxlaw-2801	925	12	a	a	DET
taxlaw-2801	925	13	qualifying	qualify	VERB
taxlaw-2801	925	14	smb	smb	NOUN
taxlaw-2801	925	15	would	would	AUX
taxlaw-2801	925	16	have	have	VERB
taxlaw-2801	925	17	to	to	PART
taxlaw-2801	925	18	calculate	calculate	VERB
taxlaw-2801	925	19	both	both	CCONJ
taxlaw-2801	925	20	its	its	PRON
taxlaw-2801	925	21	presumptive	presumptive	ADJ
taxlaw-2801	925	22	tax	tax	NOUN
taxlaw-2801	925	23	liability	liability	NOUN
taxlaw-2801	925	24	and	and	CCONJ
taxlaw-2801	925	25	its	its	PRON
taxlaw-2801	925	26	regular	regular	ADJ
taxlaw-2801	925	27	,	,	PUNCT
taxlaw-2801	925	28	income	income	NOUN
taxlaw-2801	925	29	-	-	PUNCT
taxlaw-2801	925	30	tax	tax	NOUN
taxlaw-2801	925	31	liability	liability	NOUN
taxlaw-2801	925	32	and	and	CCONJ
taxlaw-2801	925	33	pay	pay	VERB
taxlaw-2801	925	34	whichever	whichever	PRON
taxlaw-2801	925	35	is	be	AUX
taxlaw-2801	925	36	greater	great	ADJ
taxlaw-2801	925	37	.	.	PUNCT
taxlaw-2801	926	1	118	118	NUM
taxlaw-2801	926	2	the	the	DET
taxlaw-2801	926	3	system	system	NOUN
taxlaw-2801	926	4	would	would	AUX
taxlaw-2801	926	5	also	also	ADV
taxlaw-2801	926	6	be	be	AUX
taxlaw-2801	926	7	inefficient	inefficient	ADJ
taxlaw-2801	926	8	because	because	SCONJ
taxlaw-2801	926	9	it	it	PRON
taxlaw-2801	926	10	would	would	AUX
taxlaw-2801	926	11	serve	serve	VERB
taxlaw-2801	926	12	as	as	ADP
taxlaw-2801	926	13	a	a	DET
taxlaw-2801	926	14	negative	negative	ADJ
taxlaw-2801	926	15	stimulus	stimulus	NOUN
taxlaw-2801	926	16	towards	towards	ADP
taxlaw-2801	926	17	some	some	DET
taxlaw-2801	926	18	expenses	expense	NOUN
taxlaw-2801	926	19	and/or	and/or	CCONJ
taxlaw-2801	926	20	investments	investment	NOUN
taxlaw-2801	926	21	that	that	PRON
taxlaw-2801	926	22	are	be	AUX
taxlaw-2801	926	23	used	use	VERB
taxlaw-2801	926	24	as	as	ADP
taxlaw-2801	926	25	tags	tag	NOUN
taxlaw-2801	926	26	for	for	ADP
taxlaw-2801	926	27	the	the	DET
taxlaw-2801	926	28	presumptive	presumptive	ADJ
taxlaw-2801	926	29	system	system	NOUN
taxlaw-2801	926	30	,	,	PUNCT
taxlaw-2801	926	31	even	even	ADV
taxlaw-2801	926	32	though	though	SCONJ
taxlaw-2801	926	33	such	such	ADJ
taxlaw-2801	926	34	expenses	expense	NOUN
taxlaw-2801	926	35	/	/	SYM
taxlaw-2801	926	36	investments	investment	NOUN
taxlaw-2801	926	37	would	would	AUX
taxlaw-2801	926	38	be	be	AUX
taxlaw-2801	926	39	profit	profit	NOUN
taxlaw-2801	926	40	maximizing	maximizing	NOUN
taxlaw-2801	926	41	in	in	ADP
taxlaw-2801	926	42	a	a	DET
taxlaw-2801	926	43	non	non	ADJ
taxlaw-2801	926	44	-	-	ADJ
taxlaw-2801	926	45	tax	tax	ADJ
taxlaw-2801	926	46	world	world	NOUN
taxlaw-2801	926	47	.	.	PUNCT
taxlaw-2801	927	1	for	for	ADP
taxlaw-2801	927	2	example	example	NOUN
taxlaw-2801	927	3	,	,	PUNCT
taxlaw-2801	927	4	if	if	SCONJ
taxlaw-2801	927	5	the	the	DET
taxlaw-2801	927	6	number	number	NOUN
taxlaw-2801	927	7	of	of	ADP
taxlaw-2801	927	8	tables	table	NOUN
taxlaw-2801	927	9	in	in	ADP
taxlaw-2801	927	10	a	a	DET
taxlaw-2801	927	11	restaurant	restaurant	NOUN
taxlaw-2801	927	12	is	be	AUX
taxlaw-2801	927	13	decisive	decisive	ADJ
taxlaw-2801	927	14	for	for	ADP
taxlaw-2801	927	15	taxation	taxation	NOUN
taxlaw-2801	927	16	,	,	PUNCT
taxlaw-2801	927	17	the	the	DET
taxlaw-2801	927	18	taxpayer	taxpayer	NOUN
taxlaw-2801	927	19	might	might	AUX
taxlaw-2801	927	20	decide	decide	VERB
taxlaw-2801	927	21	to	to	PART
taxlaw-2801	927	22	use	use	VERB
taxlaw-2801	927	23	fewer	few	ADJ
taxlaw-2801	927	24	tables	table	NOUN
taxlaw-2801	927	25	because	because	SCONJ
taxlaw-2801	927	26	the	the	DET
taxlaw-2801	927	27	additional	additional	ADJ
taxlaw-2801	927	28	tax	tax	NOUN
taxlaw-2801	927	29	burden	burden	NOUN
taxlaw-2801	927	30	would	would	AUX
taxlaw-2801	927	31	exceed	exceed	VERB
taxlaw-2801	927	32	the	the	DET
taxlaw-2801	927	33	additional	additional	ADJ
taxlaw-2801	927	34	profit	profit	NOUN
taxlaw-2801	927	35	derived	derive	VERB
taxlaw-2801	927	36	from	from	ADP
taxlaw-2801	927	37	the	the	DET
taxlaw-2801	927	38	extra	extra	ADJ
taxlaw-2801	927	39	tables	table	NOUN
taxlaw-2801	927	40	,	,	PUNCT
taxlaw-2801	927	41	although	although	SCONJ
taxlaw-2801	927	42	in	in	ADP
taxlaw-2801	927	43	a	a	DET
taxlaw-2801	927	44	non	non	ADJ
taxlaw-2801	927	45	-	-	ADJ
taxlaw-2801	927	46	tax	tax	ADJ
taxlaw-2801	927	47	world	world	NOUN
taxlaw-2801	927	48	,	,	PUNCT
taxlaw-2801	927	49	or	or	CCONJ
taxlaw-2801	927	50	even	even	ADV
taxlaw-2801	927	51	in	in	ADP
taxlaw-2801	927	52	a	a	DET
taxlaw-2801	927	53	regular	regular	ADJ
taxlaw-2801	927	54	income	income	NOUN
taxlaw-2801	927	55	tax	tax	NOUN
taxlaw-2801	927	56	world	world	NOUN
taxlaw-2801	927	57	,	,	PUNCT
taxlaw-2801	927	58	the	the	DET
taxlaw-2801	927	59	additional	additional	ADJ
taxlaw-2801	927	60	table	table	NOUN
taxlaw-2801	927	61	would	would	AUX
taxlaw-2801	927	62	be	be	AUX
taxlaw-2801	927	63	a	a	DET
taxlaw-2801	927	64	profit	profit	NOUN
taxlaw-2801	927	65	-	-	PUNCT
taxlaw-2801	927	66	maximizing	maximize	VERB
taxlaw-2801	927	67	decision	decision	NOUN
taxlaw-2801	927	68	.	.	PUNCT
taxlaw-2801	928	1	see	see	VERB
taxlaw-2801	928	2	yitzhaki	yitzhaki	NOUN
taxlaw-2801	928	3	,	,	PUNCT
taxlaw-2801	928	4	cost	cost	NOUN
taxlaw-2801	928	5	benefit	benefit	NOUN
taxlaw-2801	928	6	analysis	analysis	NOUN
taxlaw-2801	928	7	,	,	PUNCT
taxlaw-2801	928	8	supra	supra	PROPN
taxlaw-2801	928	9	note	note	NOUN
taxlaw-2801	928	10	74	74	NUM
taxlaw-2801	928	11	,	,	PUNCT
taxlaw-2801	928	12	at	at	ADP
taxlaw-2801	928	13	321	321	NUM
taxlaw-2801	928	14	.	.	PUNCT
taxlaw-2801	929	1	119	119	NUM
taxlaw-2801	929	2	this	this	DET
taxlaw-2801	929	3	name	name	NOUN
taxlaw-2801	929	4	would	would	AUX
taxlaw-2801	929	5	be	be	AUX
taxlaw-2801	929	6	a	a	DET
taxlaw-2801	929	7	bit	bit	NOUN
taxlaw-2801	929	8	misleading	misleading	ADJ
taxlaw-2801	929	9	,	,	PUNCT
taxlaw-2801	929	10	however	however	ADV
taxlaw-2801	929	11	.	.	PUNCT
taxlaw-2801	930	1	while	while	SCONJ
taxlaw-2801	930	2	the	the	DET
taxlaw-2801	930	3	current	current	ADJ
taxlaw-2801	930	4	amt	amt	PROPN
taxlaw-2801	930	5	is	be	AUX
taxlaw-2801	930	6	a	a	DET
taxlaw-2801	930	7	sort	sort	NOUN
taxlaw-2801	930	8	of	of	ADP
taxlaw-2801	930	9	presumptive	presumptive	ADJ
taxlaw-2801	930	10	tax	tax	NOUN
taxlaw-2801	930	11	,	,	PUNCT
taxlaw-2801	930	12	it	it	PRON
taxlaw-2801	930	13	is	be	AUX
taxlaw-2801	930	14	not	not	PART
taxlaw-2801	930	15	a	a	DET
taxlaw-2801	930	16	presumptive	presumptive	ADJ
taxlaw-2801	930	17	tax	tax	NOUN
taxlaw-2801	930	18	that	that	PRON
taxlaw-2801	930	19	is	be	AUX
taxlaw-2801	930	20	directed	direct	VERB
taxlaw-2801	930	21	at	at	ADP
taxlaw-2801	930	22	the	the	DET
taxlaw-2801	930	23	problem	problem	NOUN
taxlaw-2801	930	24	of	of	ADP
taxlaw-2801	930	25	noncompliance	noncompliance	NOUN
taxlaw-2801	930	26	.	.	PUNCT
taxlaw-2801	931	1	rather	rather	ADV
taxlaw-2801	931	2	,	,	PUNCT
taxlaw-2801	931	3	the	the	DET
taxlaw-2801	931	4	amt	amt	PROPN
taxlaw-2801	931	5	responds	respond	VERB
taxlaw-2801	931	6	to	to	ADP
taxlaw-2801	931	7	a	a	DET
taxlaw-2801	931	8	different	different	ADJ
taxlaw-2801	931	9	type	type	NOUN
taxlaw-2801	931	10	of	of	ADP
taxlaw-2801	931	11	problem	problem	NOUN
taxlaw-2801	931	12	:	:	PUNCT
taxlaw-2801	931	13	taxpayers	taxpayer	NOUN
taxlaw-2801	931	14	combining	combine	VERB
taxlaw-2801	931	15	a	a	DET
taxlaw-2801	931	16	number	number	NOUN
taxlaw-2801	931	17	of	of	ADP
taxlaw-2801	931	18	(	(	PUNCT
taxlaw-2801	931	19	entirely	entirely	ADV
taxlaw-2801	931	20	legal	legal	ADJ
taxlaw-2801	931	21	)	)	PUNCT
taxlaw-2801	931	22	deductions	deduction	NOUN
taxlaw-2801	931	23	,	,	PUNCT
taxlaw-2801	931	24	exclusions	exclusion	NOUN
taxlaw-2801	931	25	,	,	PUNCT
taxlaw-2801	931	26	and	and	CCONJ
taxlaw-2801	931	27	credits	credit	NOUN
taxlaw-2801	931	28	to	to	PART
taxlaw-2801	931	29	reduce	reduce	VERB
taxlaw-2801	931	30	their	their	PRON
taxlaw-2801	931	31	regular	regular	ADJ
taxlaw-2801	931	32	tax	tax	NOUN
taxlaw-2801	931	33	liability	liability	NOUN
taxlaw-2801	931	34	to	to	ADP
taxlaw-2801	931	35	zero	zero	NUM
taxlaw-2801	931	36	–	–	PUNCT
taxlaw-2801	931	37	or	or	CCONJ
taxlaw-2801	931	38	at	at	ADP
taxlaw-2801	931	39	least	least	ADJ
taxlaw-2801	931	40	to	to	ADP
taxlaw-2801	931	41	a	a	DET
taxlaw-2801	931	42	very	very	ADV
taxlaw-2801	931	43	low	low	ADJ
taxlaw-2801	931	44	number	number	NOUN
taxlaw-2801	931	45	.	.	PUNCT
taxlaw-2801	932	1	the	the	DET
taxlaw-2801	932	2	smb	smb	PROPN
taxlaw-2801	932	3	presumptive	presumptive	ADJ
taxlaw-2801	932	4	tax	tax	NOUN
taxlaw-2801	932	5	(	(	PUNCT
taxlaw-2801	932	6	or	or	CCONJ
taxlaw-2801	932	7	alt	alt	ADJ
taxlaw-2801	932	8	-	-	PUNCT
taxlaw-2801	932	9	smb	smb	NOUN
taxlaw-2801	932	10	tax	tax	NOUN
taxlaw-2801	932	11	)	)	PUNCT
taxlaw-2801	932	12	would	would	AUX
taxlaw-2801	932	13	be	be	AUX
taxlaw-2801	932	14	all	all	ADV
taxlaw-2801	932	15	about	about	ADP
taxlaw-2801	932	16	dealing	deal	VERB
taxlaw-2801	932	17	with	with	ADP
taxlaw-2801	932	18	noncompliance	noncompliance	NOUN
taxlaw-2801	932	19	,	,	PUNCT
taxlaw-2801	932	20	mostly	mostly	ADV
taxlaw-2801	932	21	evasion	evasion	NOUN
taxlaw-2801	932	22	.	.	PUNCT
taxlaw-2801	933	1	138	138	NUM
taxlaw-2801	933	2	columbia	columbia	PROPN
taxlaw-2801	933	3	journal	journal	PROPN
taxlaw-2801	933	4	of	of	ADP
taxlaw-2801	933	5	tax	tax	NOUN
taxlaw-2801	933	6	law	law	NOUN
taxlaw-2801	933	7	[	[	X
taxlaw-2801	933	8	vol	vol	NOUN
taxlaw-2801	933	9	.	.	PUNCT
taxlaw-2801	934	1	2:100	2:100	NUM
taxlaw-2801	934	2	presumptive	presumptive	ADJ
taxlaw-2801	934	3	tax	tax	NOUN
taxlaw-2801	934	4	,	,	PUNCT
taxlaw-2801	934	5	however	however	ADV
taxlaw-2801	934	6	,	,	PUNCT
taxlaw-2801	934	7	there	there	PRON
taxlaw-2801	934	8	would	would	AUX
taxlaw-2801	934	9	only	only	ADV
taxlaw-2801	934	10	be	be	AUX
taxlaw-2801	934	11	the	the	DET
taxlaw-2801	934	12	degree	degree	NOUN
taxlaw-2801	934	13	of	of	ADP
taxlaw-2801	934	14	progressivity	progressivity	NOUN
taxlaw-2801	934	15	built	build	VERB
taxlaw-2801	934	16	into	into	ADP
taxlaw-2801	934	17	the	the	DET
taxlaw-2801	934	18	presumptive	presumptive	ADJ
taxlaw-2801	934	19	regime	regime	NOUN
taxlaw-2801	934	20	,	,	PUNCT
taxlaw-2801	934	21	whatever	whatever	PRON
taxlaw-2801	934	22	that	that	PRON
taxlaw-2801	934	23	happens	happen	VERB
taxlaw-2801	934	24	to	to	PART
taxlaw-2801	934	25	be	be	AUX
taxlaw-2801	934	26	.	.	PUNCT
taxlaw-2801	935	1	thus	thus	ADV
taxlaw-2801	935	2	,	,	PUNCT
taxlaw-2801	935	3	with	with	ADP
taxlaw-2801	935	4	a	a	DET
taxlaw-2801	935	5	lump	lump	NOUN
taxlaw-2801	935	6	-	-	PUNCT
taxlaw-2801	935	7	sum	sum	NOUN
taxlaw-2801	935	8	presumptive	presumptive	ADJ
taxlaw-2801	935	9	tax	tax	NOUN
taxlaw-2801	935	10	,	,	PUNCT
taxlaw-2801	935	11	for	for	ADP
taxlaw-2801	935	12	those	those	PRON
taxlaw-2801	935	13	who	who	PRON
taxlaw-2801	935	14	pay	pay	VERB
taxlaw-2801	935	15	the	the	DET
taxlaw-2801	935	16	presumptive	presumptive	ADJ
taxlaw-2801	935	17	tax	tax	NOUN
taxlaw-2801	935	18	,	,	PUNCT
taxlaw-2801	935	19	there	there	PRON
taxlaw-2801	935	20	would	would	AUX
taxlaw-2801	935	21	be	be	AUX
taxlaw-2801	935	22	no	no	DET
taxlaw-2801	935	23	progressivity	progressivity	NOUN
taxlaw-2801	935	24	;	;	PUNCT
taxlaw-2801	935	25	with	with	ADP
taxlaw-2801	935	26	the	the	DET
taxlaw-2801	935	27	mrg	mrg	PROPN
taxlaw-2801	935	28	presumptive	presumptive	ADJ
taxlaw-2801	935	29	tax	tax	NOUN
taxlaw-2801	935	30	,	,	PUNCT
taxlaw-2801	935	31	there	there	PRON
taxlaw-2801	935	32	would	would	AUX
taxlaw-2801	935	33	be	be	AUX
taxlaw-2801	935	34	some	some	DET
taxlaw-2801	935	35	progressivity	progressivity	NOUN
taxlaw-2801	935	36	;	;	PUNCT
taxlaw-2801	935	37	and	and	CCONJ
taxlaw-2801	935	38	so	so	ADV
taxlaw-2801	935	39	on	on	ADV
taxlaw-2801	935	40	.	.	PUNCT
taxlaw-2801	936	1	from	from	ADP
taxlaw-2801	936	2	an	an	DET
taxlaw-2801	936	3	efficiency	efficiency	NOUN
taxlaw-2801	936	4	perspective	perspective	NOUN
taxlaw-2801	936	5	,	,	PUNCT
taxlaw-2801	936	6	the	the	DET
taxlaw-2801	936	7	results	result	NOUN
taxlaw-2801	936	8	would	would	AUX
taxlaw-2801	936	9	again	again	ADV
taxlaw-2801	936	10	be	be	AUX
taxlaw-2801	936	11	mixed	mix	VERB
taxlaw-2801	936	12	.	.	PUNCT
taxlaw-2801	937	1	if	if	SCONJ
taxlaw-2801	937	2	we	we	PRON
taxlaw-2801	937	3	consider	consider	VERB
taxlaw-2801	937	4	only	only	ADV
taxlaw-2801	937	5	the	the	DET
taxlaw-2801	937	6	taxpayers	taxpayer	NOUN
taxlaw-2801	937	7	who	who	PRON
taxlaw-2801	937	8	pay	pay	VERB
taxlaw-2801	937	9	the	the	DET
taxlaw-2801	937	10	minimum	minimum	ADJ
taxlaw-2801	937	11	presumptive	presumptive	ADJ
taxlaw-2801	937	12	amount	amount	NOUN
taxlaw-2801	937	13	,	,	PUNCT
taxlaw-2801	937	14	the	the	DET
taxlaw-2801	937	15	results	result	NOUN
taxlaw-2801	937	16	would	would	AUX
taxlaw-2801	937	17	be	be	AUX
taxlaw-2801	937	18	the	the	DET
taxlaw-2801	937	19	same	same	ADJ
taxlaw-2801	937	20	as	as	ADP
taxlaw-2801	937	21	under	under	ADP
taxlaw-2801	937	22	the	the	DET
taxlaw-2801	937	23	exclusive	exclusive	ADJ
taxlaw-2801	937	24	presumptive	presumptive	ADJ
taxlaw-2801	937	25	system	system	NOUN
taxlaw-2801	937	26	,	,	PUNCT
taxlaw-2801	937	27	which	which	PRON
taxlaw-2801	937	28	again	again	ADV
taxlaw-2801	937	29	would	would	AUX
taxlaw-2801	937	30	depend	depend	VERB
taxlaw-2801	937	31	on	on	ADP
taxlaw-2801	937	32	which	which	PRON
taxlaw-2801	937	33	presumptive	presumptive	ADJ
taxlaw-2801	937	34	base	base	NOUN
taxlaw-2801	937	35	was	be	AUX
taxlaw-2801	937	36	used	use	VERB
taxlaw-2801	937	37	.	.	PUNCT
taxlaw-2801	938	1	for	for	ADP
taxlaw-2801	938	2	those	those	DET
taxlaw-2801	938	3	taxpayers	taxpayer	NOUN
taxlaw-2801	938	4	who	who	PRON
taxlaw-2801	938	5	end	end	VERB
taxlaw-2801	938	6	up	up	ADP
taxlaw-2801	938	7	having	have	VERB
taxlaw-2801	938	8	to	to	PART
taxlaw-2801	938	9	pay	pay	VERB
taxlaw-2801	938	10	the	the	DET
taxlaw-2801	938	11	regular	regular	ADJ
taxlaw-2801	938	12	income	income	NOUN
taxlaw-2801	938	13	tax	tax	NOUN
taxlaw-2801	938	14	,	,	PUNCT
taxlaw-2801	938	15	the	the	DET
taxlaw-2801	938	16	efficiency	efficiency	NOUN
taxlaw-2801	938	17	concerns	concern	NOUN
taxlaw-2801	938	18	would	would	AUX
taxlaw-2801	938	19	be	be	AUX
taxlaw-2801	938	20	the	the	DET
taxlaw-2801	938	21	same	same	ADJ
taxlaw-2801	938	22	as	as	ADP
taxlaw-2801	938	23	those	those	PRON
taxlaw-2801	938	24	presented	present	VERB
taxlaw-2801	938	25	by	by	ADP
taxlaw-2801	938	26	an	an	DET
taxlaw-2801	938	27	income	income	NOUN
taxlaw-2801	938	28	tax	tax	NOUN
taxlaw-2801	938	29	.	.	PUNCT
taxlaw-2801	939	1	the	the	DET
taxlaw-2801	939	2	one	one	NUM
taxlaw-2801	939	3	difference	difference	NOUN
taxlaw-2801	939	4	might	might	AUX
taxlaw-2801	939	5	be	be	AUX
taxlaw-2801	939	6	additional	additional	ADJ
taxlaw-2801	939	7	pressure	pressure	NOUN
taxlaw-2801	939	8	of	of	ADP
taxlaw-2801	939	9	a	a	DET
taxlaw-2801	939	10	potential	potential	ADJ
taxlaw-2801	939	11	“	"	PUNCT
taxlaw-2801	939	12	cliff	cliff	NOUN
taxlaw-2801	939	13	effect	effect	NOUN
taxlaw-2801	939	14	”	"	PUNCT
taxlaw-2801	939	15	for	for	ADP
taxlaw-2801	939	16	taxpayers	taxpayer	NOUN
taxlaw-2801	939	17	whose	whose	DET
taxlaw-2801	939	18	income	income	NOUN
taxlaw-2801	939	19	levels	level	NOUN
taxlaw-2801	939	20	are	be	AUX
taxlaw-2801	939	21	close	close	ADJ
taxlaw-2801	939	22	to	to	ADP
taxlaw-2801	939	23	the	the	DET
taxlaw-2801	939	24	regular	regular	ADJ
taxlaw-2801	939	25	tax	tax	NOUN
taxlaw-2801	939	26	threshold	threshold	NOUN
taxlaw-2801	939	27	;	;	PUNCT
taxlaw-2801	939	28	that	that	PRON
taxlaw-2801	939	29	is	is	ADV
taxlaw-2801	939	30	,	,	PUNCT
taxlaw-2801	939	31	if	if	SCONJ
taxlaw-2801	939	32	an	an	DET
taxlaw-2801	939	33	smb	smb	NOUN
taxlaw-2801	939	34	’s	’s	PART
taxlaw-2801	939	35	regular	regular	ADJ
taxlaw-2801	939	36	income	income	NOUN
taxlaw-2801	939	37	tax	tax	NOUN
taxlaw-2801	939	38	liability	liability	NOUN
taxlaw-2801	939	39	would	would	AUX
taxlaw-2801	939	40	be	be	AUX
taxlaw-2801	939	41	significantly	significantly	ADV
taxlaw-2801	939	42	higher	high	ADJ
taxlaw-2801	939	43	than	than	ADP
taxlaw-2801	939	44	its	its	PRON
taxlaw-2801	939	45	presumptive	presumptive	ADJ
taxlaw-2801	939	46	tax	tax	NOUN
taxlaw-2801	939	47	liability	liability	NOUN
taxlaw-2801	939	48	,	,	PUNCT
taxlaw-2801	939	49	the	the	DET
taxlaw-2801	939	50	work	work	NOUN
taxlaw-2801	939	51	/	/	SYM
taxlaw-2801	939	52	leisure	leisure	NOUN
taxlaw-2801	939	53	distortion	distortion	NOUN
taxlaw-2801	939	54	may	may	AUX
taxlaw-2801	939	55	be	be	AUX
taxlaw-2801	939	56	especially	especially	ADV
taxlaw-2801	939	57	large	large	ADJ
taxlaw-2801	939	58	at	at	ADP
taxlaw-2801	939	59	the	the	DET
taxlaw-2801	939	60	regular	regular	ADJ
taxlaw-2801	939	61	-	-	PUNCT
taxlaw-2801	939	62	tax	tax	NOUN
taxlaw-2801	939	63	/	/	SYM
taxlaw-2801	939	64	presumptive	presumptive	ADJ
taxlaw-2801	939	65	-	-	PUNCT
taxlaw-2801	939	66	tax	tax	NOUN
taxlaw-2801	939	67	threshold	threshold	NOUN
taxlaw-2801	939	68	.	.	PUNCT
taxlaw-2801	940	1	the	the	DET
taxlaw-2801	940	2	big	big	ADJ
taxlaw-2801	940	3	downside	downside	NOUN
taxlaw-2801	940	4	of	of	ADP
taxlaw-2801	940	5	the	the	DET
taxlaw-2801	940	6	mandatory	mandatory	ADJ
taxlaw-2801	940	7	minimum	minimum	ADJ
taxlaw-2801	940	8	presumptive	presumptive	ADJ
taxlaw-2801	940	9	smb	smb	NOUN
taxlaw-2801	940	10	tax	tax	NOUN
taxlaw-2801	940	11	is	be	AUX
taxlaw-2801	940	12	that	that	SCONJ
taxlaw-2801	940	13	it	it	PRON
taxlaw-2801	940	14	does	do	AUX
taxlaw-2801	940	15	not	not	PART
taxlaw-2801	940	16	significantly	significantly	ADV
taxlaw-2801	940	17	reduce	reduce	VERB
taxlaw-2801	940	18	administrative	administrative	ADJ
taxlaw-2801	940	19	/	/	SYM
taxlaw-2801	940	20	enforcement	enforcement	NOUN
taxlaw-2801	940	21	costs	cost	NOUN
taxlaw-2801	940	22	associated	associate	VERB
taxlaw-2801	940	23	with	with	ADP
taxlaw-2801	940	24	policing	police	VERB
taxlaw-2801	940	25	the	the	DET
taxlaw-2801	940	26	smb	smb	PROPN
taxlaw-2801	940	27	income	income	NOUN
taxlaw-2801	940	28	tax	tax	NOUN
taxlaw-2801	940	29	after	after	SCONJ
taxlaw-2801	940	30	the	the	DET
taxlaw-2801	940	31	income	income	NOUN
taxlaw-2801	940	32	threshold	threshold	NOUN
taxlaw-2801	940	33	is	be	AUX
taxlaw-2801	940	34	surpassed	surpass	VERB
taxlaw-2801	940	35	.	.	PUNCT
taxlaw-2801	941	1	that	that	PRON
taxlaw-2801	941	2	is	be	AUX
taxlaw-2801	941	3	,	,	PUNCT
taxlaw-2801	941	4	high	high	ADJ
taxlaw-2801	941	5	-	-	PUNCT
taxlaw-2801	941	6	income	income	NOUN
taxlaw-2801	941	7	smbs	smb	NOUN
taxlaw-2801	941	8	would	would	AUX
taxlaw-2801	941	9	still	still	ADV
taxlaw-2801	941	10	have	have	VERB
taxlaw-2801	941	11	an	an	DET
taxlaw-2801	941	12	incentive	incentive	NOUN
taxlaw-2801	941	13	to	to	PART
taxlaw-2801	941	14	overstate	overstate	VERB
taxlaw-2801	941	15	deductions	deduction	NOUN
taxlaw-2801	941	16	or	or	CCONJ
taxlaw-2801	941	17	understate	understate	VERB
taxlaw-2801	941	18	gross	gross	ADJ
taxlaw-2801	941	19	receipts	receipt	NOUN
taxlaw-2801	941	20	in	in	ADP
taxlaw-2801	941	21	order	order	NOUN
taxlaw-2801	941	22	to	to	PART
taxlaw-2801	941	23	avoid	avoid	VERB
taxlaw-2801	941	24	paying	pay	VERB
taxlaw-2801	941	25	the	the	DET
taxlaw-2801	941	26	income	income	NOUN
taxlaw-2801	941	27	tax	tax	NOUN
taxlaw-2801	941	28	.	.	PUNCT
taxlaw-2801	942	1	the	the	DET
taxlaw-2801	942	2	presence	presence	NOUN
taxlaw-2801	942	3	of	of	ADP
taxlaw-2801	942	4	the	the	DET
taxlaw-2801	942	5	mandatory	mandatory	ADJ
taxlaw-2801	942	6	minimum	minimum	ADJ
taxlaw-2801	942	7	smb	smb	NOUN
taxlaw-2801	942	8	tax	tax	NOUN
taxlaw-2801	942	9	would	would	AUX
taxlaw-2801	942	10	limit	limit	VERB
taxlaw-2801	942	11	this	this	DET
taxlaw-2801	942	12	incentive	incentive	NOUN
taxlaw-2801	942	13	but	but	CCONJ
taxlaw-2801	942	14	would	would	AUX
taxlaw-2801	942	15	not	not	PART
taxlaw-2801	942	16	eliminate	eliminate	VERB
taxlaw-2801	942	17	it	it	PRON
taxlaw-2801	942	18	.	.	PUNCT
taxlaw-2801	943	1	the	the	DET
taxlaw-2801	943	2	effect	effect	NOUN
taxlaw-2801	943	3	might	might	AUX
taxlaw-2801	943	4	be	be	AUX
taxlaw-2801	943	5	that	that	SCONJ
taxlaw-2801	943	6	most	most	ADJ
taxlaw-2801	943	7	smbs	smb	NOUN
taxlaw-2801	943	8	would	would	AUX
taxlaw-2801	943	9	end	end	VERB
taxlaw-2801	943	10	up	up	ADP
taxlaw-2801	943	11	paying	pay	VERB
taxlaw-2801	943	12	the	the	DET
taxlaw-2801	943	13	presumptive	presumptive	ADJ
taxlaw-2801	943	14	tax	tax	NOUN
taxlaw-2801	943	15	:	:	PUNCT
taxlaw-2801	943	16	low	low	ADJ
taxlaw-2801	943	17	-	-	PUNCT
taxlaw-2801	943	18	income	income	NOUN
taxlaw-2801	943	19	smbs	smb	NOUN
taxlaw-2801	943	20	would	would	AUX
taxlaw-2801	943	21	pay	pay	VERB
taxlaw-2801	943	22	because	because	SCONJ
taxlaw-2801	943	23	it	it	PRON
taxlaw-2801	943	24	would	would	AUX
taxlaw-2801	943	25	exceed	exceed	VERB
taxlaw-2801	943	26	their	their	PRON
taxlaw-2801	943	27	income	income	NOUN
taxlaw-2801	943	28	tax	tax	NOUN
taxlaw-2801	943	29	liability	liability	NOUN
taxlaw-2801	943	30	;	;	PUNCT
taxlaw-2801	943	31	and	and	CCONJ
taxlaw-2801	943	32	many	many	ADJ
taxlaw-2801	943	33	high	high	ADJ
taxlaw-2801	943	34	-	-	PUNCT
taxlaw-2801	943	35	income	income	NOUN
taxlaw-2801	943	36	smbs	smb	NOUN
taxlaw-2801	943	37	(	(	PUNCT
taxlaw-2801	943	38	those	those	PRON
taxlaw-2801	943	39	willing	willing	ADJ
taxlaw-2801	943	40	to	to	PART
taxlaw-2801	943	41	understate	understate	VERB
taxlaw-2801	943	42	their	their	PRON
taxlaw-2801	943	43	actual	actual	ADJ
taxlaw-2801	943	44	tax	tax	NOUN
taxlaw-2801	943	45	liability	liability	NOUN
taxlaw-2801	943	46	)	)	PUNCT
taxlaw-2801	943	47	would	would	AUX
taxlaw-2801	943	48	end	end	VERB
taxlaw-2801	943	49	up	up	ADP
taxlaw-2801	943	50	paying	pay	VERB
taxlaw-2801	943	51	it	it	PRON
taxlaw-2801	943	52	by	by	ADP
taxlaw-2801	943	53	default	default	NOUN
taxlaw-2801	943	54	.	.	PUNCT
taxlaw-2801	944	1	and	and	CCONJ
taxlaw-2801	944	2	only	only	ADV
taxlaw-2801	944	3	the	the	DET
taxlaw-2801	944	4	honest	honest	ADJ
taxlaw-2801	944	5	(	(	PUNCT
taxlaw-2801	944	6	or	or	CCONJ
taxlaw-2801	944	7	well	well	ADV
taxlaw-2801	944	8	socialized	socialized	ADJ
taxlaw-2801	944	9	)	)	PUNCT
taxlaw-2801	944	10	high	high	ADJ
taxlaw-2801	944	11	-	-	PUNCT
taxlaw-2801	944	12	income	income	NOUN
taxlaw-2801	944	13	smbs	smb	NOUN
taxlaw-2801	944	14	would	would	AUX
taxlaw-2801	944	15	pay	pay	VERB
taxlaw-2801	944	16	the	the	DET
taxlaw-2801	944	17	regular	regular	ADJ
taxlaw-2801	944	18	income	income	NOUN
taxlaw-2801	944	19	tax	tax	NOUN
taxlaw-2801	944	20	.	.	PUNCT
taxlaw-2801	945	1	what	what	PRON
taxlaw-2801	945	2	’s	’	VERB
taxlaw-2801	945	3	more	more	ADJ
taxlaw-2801	945	4	,	,	PUNCT
taxlaw-2801	945	5	the	the	DET
taxlaw-2801	945	6	government	government	NOUN
taxlaw-2801	945	7	would	would	AUX
taxlaw-2801	945	8	not	not	PART
taxlaw-2801	945	9	be	be	AUX
taxlaw-2801	945	10	able	able	ADJ
taxlaw-2801	945	11	to	to	PART
taxlaw-2801	945	12	prevent	prevent	VERB
taxlaw-2801	945	13	this	this	DET
taxlaw-2801	945	14	sort	sort	ADJ
taxlaw-2801	945	15	race	race	NOUN
taxlaw-2801	945	16	to	to	ADP
taxlaw-2801	945	17	the	the	DET
taxlaw-2801	945	18	bottom	bottom	NOUN
taxlaw-2801	945	19	from	from	ADP
taxlaw-2801	945	20	happening	happen	VERB
taxlaw-2801	945	21	unless	unless	SCONJ
taxlaw-2801	945	22	it	it	PRON
taxlaw-2801	945	23	could	could	AUX
taxlaw-2801	945	24	drastically	drastically	ADV
taxlaw-2801	945	25	improve	improve	VERB
taxlaw-2801	945	26	its	its	PRON
taxlaw-2801	945	27	ability	ability	NOUN
taxlaw-2801	945	28	to	to	PART
taxlaw-2801	945	29	enforce	enforce	VERB
taxlaw-2801	945	30	the	the	DET
taxlaw-2801	945	31	income	income	NOUN
taxlaw-2801	945	32	tax	tax	NOUN
taxlaw-2801	945	33	.	.	PUNCT
taxlaw-2801	946	1	but	but	CCONJ
taxlaw-2801	946	2	if	if	SCONJ
taxlaw-2801	946	3	we	we	PRON
taxlaw-2801	946	4	could	could	AUX
taxlaw-2801	946	5	do	do	VERB
taxlaw-2801	946	6	that	that	PRON
taxlaw-2801	946	7	cheaply	cheaply	ADV
taxlaw-2801	946	8	,	,	PUNCT
taxlaw-2801	946	9	we	we	PRON
taxlaw-2801	946	10	would	would	AUX
taxlaw-2801	946	11	not	not	PART
taxlaw-2801	946	12	need	need	VERB
taxlaw-2801	946	13	the	the	DET
taxlaw-2801	946	14	smb	smb	ADJ
taxlaw-2801	946	15	presumptive	presumptive	ADJ
taxlaw-2801	946	16	tax	tax	NOUN
taxlaw-2801	946	17	in	in	ADP
taxlaw-2801	946	18	the	the	DET
taxlaw-2801	946	19	first	first	ADJ
taxlaw-2801	946	20	place	place	NOUN
taxlaw-2801	946	21	.	.	PUNCT
taxlaw-2801	947	1	2	2	X
taxlaw-2801	947	2	.	.	X
taxlaw-2801	947	3	the	the	DET
taxlaw-2801	947	4	ex	ex	NOUN
taxlaw-2801	947	5	-	-	NOUN
taxlaw-2801	947	6	post	post	ADJ
taxlaw-2801	947	7	,	,	PUNCT
taxlaw-2801	947	8	optional	optional	ADJ
taxlaw-2801	947	9	presumptive	presumptive	ADJ
taxlaw-2801	947	10	tax	tax	NOUN
taxlaw-2801	947	11	if	if	SCONJ
taxlaw-2801	947	12	policymakers	policymaker	NOUN
taxlaw-2801	947	13	find	find	VERB
taxlaw-2801	947	14	the	the	DET
taxlaw-2801	947	15	distributional	distributional	ADJ
taxlaw-2801	947	16	and	and	CCONJ
taxlaw-2801	947	17	efficiency	efficiency	NOUN
taxlaw-2801	947	18	concerns	concern	NOUN
taxlaw-2801	947	19	associated	associate	VERB
taxlaw-2801	947	20	with	with	ADP
taxlaw-2801	947	21	a	a	DET
taxlaw-2801	947	22	mandatory	mandatory	ADJ
taxlaw-2801	947	23	presumptive	presumptive	ADJ
taxlaw-2801	947	24	tax	tax	NOUN
taxlaw-2801	947	25	unacceptable	unacceptable	ADJ
taxlaw-2801	947	26	,	,	PUNCT
taxlaw-2801	947	27	there	there	PRON
taxlaw-2801	947	28	is	be	VERB
taxlaw-2801	947	29	always	always	ADV
taxlaw-2801	947	30	the	the	DET
taxlaw-2801	947	31	optional	optional	ADJ
taxlaw-2801	947	32	or	or	CCONJ
taxlaw-2801	947	33	elective	elective	ADJ
taxlaw-2801	947	34	approach	approach	NOUN
taxlaw-2801	947	35	.	.	PUNCT
taxlaw-2801	948	1	consider	consider	VERB
taxlaw-2801	948	2	for	for	ADP
taxlaw-2801	948	3	example	example	NOUN
taxlaw-2801	948	4	an	an	DET
taxlaw-2801	948	5	optional	optional	ADJ
taxlaw-2801	948	6	presumptive	presumptive	ADJ
taxlaw-2801	948	7	tax	tax	NOUN
taxlaw-2801	948	8	regime	regime	NOUN
taxlaw-2801	948	9	that	that	PRON
taxlaw-2801	948	10	allows	allow	VERB
taxlaw-2801	948	11	a	a	DET
taxlaw-2801	948	12	taxpayer	taxpayer	NOUN
taxlaw-2801	948	13	to	to	PART
taxlaw-2801	948	14	make	make	VERB
taxlaw-2801	948	15	the	the	DET
taxlaw-2801	948	16	choice	choice	NOUN
taxlaw-2801	948	17	–	–	PUNCT
taxlaw-2801	948	18	whether	whether	SCONJ
taxlaw-2801	948	19	to	to	PART
taxlaw-2801	948	20	opt	opt	VERB
taxlaw-2801	948	21	into	into	ADP
taxlaw-2801	948	22	the	the	DET
taxlaw-2801	948	23	presumptive	presumptive	ADJ
taxlaw-2801	948	24	tax	tax	NOUN
taxlaw-2801	948	25	regime	regime	NOUN
taxlaw-2801	948	26	or	or	CCONJ
taxlaw-2801	948	27	whether	whether	SCONJ
taxlaw-2801	948	28	to	to	PART
taxlaw-2801	948	29	pay	pay	VERB
taxlaw-2801	948	30	the	the	DET
taxlaw-2801	948	31	regular	regular	ADJ
taxlaw-2801	948	32	income	income	NOUN
taxlaw-2801	948	33	tax	tax	NOUN
taxlaw-2801	948	34	liability	liability	NOUN
taxlaw-2801	948	35	–	–	PUNCT
taxlaw-2801	948	36	at	at	ADP
taxlaw-2801	948	37	the	the	DET
taxlaw-2801	948	38	end	end	NOUN
taxlaw-2801	948	39	of	of	ADP
taxlaw-2801	948	40	the	the	DET
taxlaw-2801	948	41	taxable	taxable	ADJ
taxlaw-2801	948	42	year	year	NOUN
taxlaw-2801	948	43	.	.	PUNCT
taxlaw-2801	949	1	under	under	ADP
taxlaw-2801	949	2	such	such	DET
taxlaw-2801	949	3	an	an	DET
taxlaw-2801	949	4	“	"	PUNCT
taxlaw-2801	949	5	ex	ex	NOUN
taxlaw-2801	949	6	-	-	NOUN
taxlaw-2801	949	7	post	post	ADJ
taxlaw-2801	949	8	,	,	PUNCT
taxlaw-2801	949	9	optional	optional	ADJ
taxlaw-2801	949	10	regime	regime	NOUN
taxlaw-2801	949	11	,	,	PUNCT
taxlaw-2801	949	12	”	"	PUNCT
taxlaw-2801	949	13	it	it	PRON
taxlaw-2801	949	14	is	be	AUX
taxlaw-2801	949	15	obvious	obvious	ADJ
taxlaw-2801	949	16	that	that	SCONJ
taxlaw-2801	949	17	the	the	DET
taxlaw-2801	949	18	taxpayer	taxpayer	NOUN
taxlaw-2801	949	19	would	would	AUX
taxlaw-2801	949	20	choose	choose	VERB
taxlaw-2801	949	21	the	the	DET
taxlaw-2801	949	22	system	system	NOUN
taxlaw-2801	949	23	that	that	PRON
taxlaw-2801	949	24	produced	produce	VERB
taxlaw-2801	949	25	the	the	DET
taxlaw-2801	949	26	lower	low	ADJ
taxlaw-2801	949	27	tax	tax	NOUN
taxlaw-2801	949	28	liability.120	liability.120	NUM
taxlaw-2801	949	29	one	one	NUM
taxlaw-2801	949	30	thing	thing	NOUN
taxlaw-2801	949	31	this	this	PRON
taxlaw-2801	949	32	would	would	AUX
taxlaw-2801	949	33	mean	mean	VERB
taxlaw-2801	949	34	,	,	PUNCT
taxlaw-2801	949	35	of	of	ADP
taxlaw-2801	949	36	course	course	NOUN
taxlaw-2801	949	37	,	,	PUNCT
taxlaw-2801	949	38	is	be	AUX
taxlaw-2801	949	39	that	that	SCONJ
taxlaw-2801	949	40	less	less	ADJ
taxlaw-2801	949	41	revenue	revenue	NOUN
taxlaw-2801	949	42	would	would	AUX
taxlaw-2801	949	43	be	be	AUX
taxlaw-2801	949	44	collected	collect	VERB
taxlaw-2801	949	45	under	under	ADP
taxlaw-2801	949	46	an	an	DET
taxlaw-2801	949	47	elective	elective	ADJ
taxlaw-2801	949	48	regime	regime	NOUN
taxlaw-2801	949	49	than	than	ADP
taxlaw-2801	949	50	under	under	ADP
taxlaw-2801	949	51	a	a	DET
taxlaw-2801	949	52	mandatory	mandatory	ADJ
taxlaw-2801	949	53	presumptive	presumptive	ADJ
taxlaw-2801	949	54	regime	regime	NOUN
taxlaw-2801	949	55	that	that	PRON
taxlaw-2801	949	56	employs	employ	VERB
taxlaw-2801	949	57	the	the	DET
taxlaw-2801	949	58	same	same	ADJ
taxlaw-2801	949	59	rate	rate	NOUN
taxlaw-2801	949	60	structure	structure	NOUN
taxlaw-2801	949	61	.	.	PUNCT
taxlaw-2801	950	1	to	to	PART
taxlaw-2801	950	2	see	see	VERB
taxlaw-2801	950	3	this	this	PRON
taxlaw-2801	950	4	,	,	PUNCT
taxlaw-2801	950	5	return	return	VERB
taxlaw-2801	950	6	to	to	ADP
taxlaw-2801	950	7	our	our	PRON
taxlaw-2801	950	8	hypothetical	hypothetical	ADJ
taxlaw-2801	950	9	tax	tax	NOUN
taxlaw-2801	950	10	regime	regime	NOUN
taxlaw-2801	950	11	that	that	PRON
taxlaw-2801	950	12	taxes	tax	VERB
taxlaw-2801	950	13	business	business	NOUN
taxlaw-2801	950	14	profits	profit	NOUN
taxlaw-2801	950	15	at	at	ADP
taxlaw-2801	950	16	35	35	NUM
taxlaw-2801	950	17	%	%	NOUN
taxlaw-2801	950	18	and	and	CCONJ
taxlaw-2801	950	19	that	that	PRON
taxlaw-2801	950	20	has	have	VERB
taxlaw-2801	950	21	five	five	NUM
taxlaw-2801	950	22	presumed	presume	VERB
taxlaw-2801	950	23	-	-	PUNCT
taxlaw-2801	950	24	profit	profit	NOUN
taxlaw-2801	950	25	business	business	NOUN
taxlaw-2801	950	26	classes	class	NOUN
taxlaw-2801	950	27	for	for	ADP
taxlaw-2801	950	28	smbs	smb	NOUN
taxlaw-2801	950	29	ranging	range	VERB
taxlaw-2801	950	30	from	from	ADP
taxlaw-2801	950	31	2	2	NUM
taxlaw-2801	950	32	%	%	NOUN
taxlaw-2801	950	33	to	to	PART
taxlaw-2801	950	34	80	80	NUM
taxlaw-2801	950	35	%	%	NOUN
taxlaw-2801	950	36	.	.	PUNCT
taxlaw-2801	951	1	now	now	ADV
taxlaw-2801	951	2	assume	assume	VERB
taxlaw-2801	951	3	that	that	SCONJ
taxlaw-2801	951	4	a	a	DET
taxlaw-2801	951	5	particular	particular	ADJ
taxlaw-2801	951	6	line	line	NOUN
taxlaw-2801	951	7	of	of	ADP
taxlaw-2801	951	8	business	business	NOUN
taxlaw-2801	951	9	falls	fall	VERB
taxlaw-2801	951	10	into	into	ADP
taxlaw-2801	951	11	the	the	DET
taxlaw-2801	951	12	30	30	NUM
taxlaw-2801	951	13	%	%	NOUN
taxlaw-2801	951	14	presumed	presume	VERB
taxlaw-2801	951	15	-	-	PUNCT
taxlaw-2801	951	16	profit	profit	NOUN
taxlaw-2801	951	17	category	category	NOUN
taxlaw-2801	951	18	.	.	PUNCT
taxlaw-2801	952	1	if	if	SCONJ
taxlaw-2801	952	2	the	the	DET
taxlaw-2801	952	3	mgr	mgr	NOUN
taxlaw-2801	952	4	regime	regime	NOUN
taxlaw-2801	952	5	were	be	AUX
taxlaw-2801	952	6	mandatory	mandatory	ADJ
taxlaw-2801	952	7	,	,	PUNCT
taxlaw-2801	952	8	all	all	DET
taxlaw-2801	952	9	smb	smb	NOUN
taxlaw-2801	952	10	thus	thus	ADV
taxlaw-2801	952	11	,	,	PUNCT
taxlaw-2801	952	12	an	an	DET
taxlaw-2801	952	13	ex	ex	NOUN
taxlaw-2801	952	14	-	-	NOUN
taxlaw-2801	952	15	post	post	ADJ
taxlaw-2801	952	16	,	,	PUNCT
taxlaw-2801	952	17	optional	optional	ADJ
taxlaw-2801	952	18	presumptive	presumptive	ADJ
taxlaw-2801	952	19	system	system	NOUN
taxlaw-2801	952	20	would	would	AUX
taxlaw-2801	952	21	be	be	AUX
taxlaw-2801	952	22	a	a	DET
taxlaw-2801	952	23	sort	sort	NOUN
taxlaw-2801	952	24	of	of	ADP
taxlaw-2801	952	25	alternative	alternative	ADJ
taxlaw-2801	952	26	maximum	maximum	ADJ
taxlaw-2801	952	27	tax	tax	NOUN
taxlaw-2801	952	28	:	:	PUNCT
taxlaw-2801	952	29	taxpayers	taxpayer	NOUN
taxlaw-2801	952	30	would	would	AUX
taxlaw-2801	952	31	never	never	ADV
taxlaw-2801	952	32	pay	pay	VERB
taxlaw-2801	952	33	more	more	ADJ
taxlaw-2801	952	34	than	than	ADP
taxlaw-2801	952	35	the	the	DET
taxlaw-2801	952	36	presumptive	presumptive	ADJ
taxlaw-2801	952	37	tax	tax	NOUN
taxlaw-2801	952	38	,	,	PUNCT
taxlaw-2801	952	39	but	but	CCONJ
taxlaw-2801	952	40	might	might	AUX
taxlaw-2801	952	41	pay	pay	VERB
taxlaw-2801	952	42	less	less	ADJ
taxlaw-2801	952	43	if	if	SCONJ
taxlaw-2801	952	44	their	their	PRON
taxlaw-2801	952	45	regular	regular	ADJ
taxlaw-2801	952	46	income	income	NOUN
taxlaw-2801	952	47	tax	tax	NOUN
taxlaw-2801	952	48	liability	liability	NOUN
taxlaw-2801	952	49	proved	prove	VERB
taxlaw-2801	952	50	to	to	PART
taxlaw-2801	952	51	be	be	AUX
taxlaw-2801	952	52	lower	low	ADJ
taxlaw-2801	952	53	.	.	PUNCT
taxlaw-2801	953	1	120	120	NUM
taxlaw-2801	953	2	this	this	DET
taxlaw-2801	953	3	regime	regime	NOUN
taxlaw-2801	953	4	is	be	AUX
taxlaw-2801	953	5	comparable	comparable	ADJ
taxlaw-2801	953	6	to	to	ADP
taxlaw-2801	953	7	the	the	DET
taxlaw-2801	953	8	current	current	ADJ
taxlaw-2801	953	9	standard	standard	ADJ
taxlaw-2801	953	10	deduction	deduction	NOUN
taxlaw-2801	953	11	in	in	ADP
taxlaw-2801	953	12	the	the	DET
taxlaw-2801	953	13	united	united	PROPN
taxlaw-2801	953	14	states	states	PROPN
taxlaw-2801	953	15	.	.	PUNCT
taxlaw-2801	954	1	see	see	VERB
taxlaw-2801	954	2	discussion	discussion	NOUN
taxlaw-2801	954	3	,	,	PUNCT
taxlaw-2801	954	4	supra	supra	PROPN
taxlaw-2801	954	5	note	note	NOUN
taxlaw-2801	954	6	82	82	NUM
taxlaw-2801	954	7	.	.	PUNCT
taxlaw-2801	954	8	2011	2011	NUM
taxlaw-2801	954	9	]	]	PUNCT
taxlaw-2801	955	1	narrowing	narrow	VERB
taxlaw-2801	955	2	the	the	DET
taxlaw-2801	955	3	tax	tax	NOUN
taxlaw-2801	955	4	gap	gap	NOUN
taxlaw-2801	955	5	through	through	ADP
taxlaw-2801	955	6	presumptive	presumptive	ADJ
taxlaw-2801	955	7	taxation	taxation	NOUN
taxlaw-2801	955	8	139	139	NUM
taxlaw-2801	955	9	taxpayers	taxpayer	NOUN
taxlaw-2801	955	10	in	in	ADP
taxlaw-2801	955	11	that	that	DET
taxlaw-2801	955	12	line	line	NOUN
taxlaw-2801	955	13	of	of	ADP
taxlaw-2801	955	14	business	business	NOUN
taxlaw-2801	955	15	would	would	AUX
taxlaw-2801	955	16	expect	expect	VERB
taxlaw-2801	955	17	to	to	PART
taxlaw-2801	955	18	pay	pay	VERB
taxlaw-2801	955	19	a	a	DET
taxlaw-2801	955	20	presumptive	presumptive	ADJ
taxlaw-2801	955	21	tax	tax	NOUN
taxlaw-2801	955	22	of	of	ADP
taxlaw-2801	955	23	$	$	SYM
taxlaw-2801	955	24	10.50	10.50	NUM
taxlaw-2801	955	25	on	on	ADP
taxlaw-2801	955	26	every	every	DET
taxlaw-2801	955	27	$	$	SYM
taxlaw-2801	955	28	100	100	NUM
taxlaw-2801	955	29	of	of	ADP
taxlaw-2801	955	30	gross	gross	ADJ
taxlaw-2801	955	31	receipts	receipt	NOUN
taxlaw-2801	955	32	earned	earn	VERB
taxlaw-2801	955	33	(	(	PUNCT
taxlaw-2801	955	34	30	30	NUM
taxlaw-2801	955	35	%	%	NOUN
taxlaw-2801	955	36	of	of	ADP
taxlaw-2801	955	37	35	35	NUM
taxlaw-2801	955	38	%	%	NOUN
taxlaw-2801	955	39	)	)	PUNCT
taxlaw-2801	955	40	.	.	PUNCT
taxlaw-2801	956	1	if	if	SCONJ
taxlaw-2801	956	2	1000	1000	NUM
taxlaw-2801	956	3	such	such	ADJ
taxlaw-2801	956	4	smbs	smb	NOUN
taxlaw-2801	956	5	each	each	PRON
taxlaw-2801	956	6	earned	earn	VERB
taxlaw-2801	956	7	$	$	SYM
taxlaw-2801	956	8	100	100	NUM
taxlaw-2801	956	9	of	of	ADP
taxlaw-2801	956	10	gross	gross	ADJ
taxlaw-2801	956	11	receipts	receipt	NOUN
taxlaw-2801	956	12	for	for	ADP
taxlaw-2801	956	13	the	the	DET
taxlaw-2801	956	14	year	year	NOUN
taxlaw-2801	956	15	,	,	PUNCT
taxlaw-2801	956	16	$	$	SYM
taxlaw-2801	956	17	10,500	10,500	NUM
taxlaw-2801	956	18	would	would	AUX
taxlaw-2801	956	19	be	be	AUX
taxlaw-2801	956	20	collected	collect	VERB
taxlaw-2801	956	21	in	in	ADP
taxlaw-2801	956	22	presumptive	presumptive	ADJ
taxlaw-2801	956	23	tax	tax	NOUN
taxlaw-2801	956	24	from	from	ADP
taxlaw-2801	956	25	the	the	DET
taxlaw-2801	956	26	group	group	NOUN
taxlaw-2801	956	27	.	.	PUNCT
taxlaw-2801	957	1	of	of	ADP
taxlaw-2801	957	2	course	course	NOUN
taxlaw-2801	957	3	,	,	PUNCT
taxlaw-2801	957	4	the	the	DET
taxlaw-2801	957	5	actual	actual	ADJ
taxlaw-2801	957	6	profit	profit	NOUN
taxlaw-2801	957	7	percentages	percentage	NOUN
taxlaw-2801	957	8	within	within	ADP
taxlaw-2801	957	9	this	this	DET
taxlaw-2801	957	10	line	line	NOUN
taxlaw-2801	957	11	of	of	ADP
taxlaw-2801	957	12	business	business	NOUN
taxlaw-2801	957	13	would	would	AUX
taxlaw-2801	957	14	vary	vary	VERB
taxlaw-2801	957	15	,	,	PUNCT
taxlaw-2801	957	16	with	with	ADP
taxlaw-2801	957	17	30	30	NUM
taxlaw-2801	957	18	%	%	NOUN
taxlaw-2801	957	19	perhaps	perhaps	ADV
taxlaw-2801	957	20	being	be	AUX
taxlaw-2801	957	21	the	the	DET
taxlaw-2801	957	22	mean	mean	NOUN
taxlaw-2801	957	23	.	.	PUNCT
taxlaw-2801	958	1	as	as	ADP
taxlaw-2801	958	2	a	a	DET
taxlaw-2801	958	3	result	result	NOUN
taxlaw-2801	958	4	,	,	PUNCT
taxlaw-2801	958	5	there	there	PRON
taxlaw-2801	958	6	would	would	AUX
taxlaw-2801	958	7	be	be	AUX
taxlaw-2801	958	8	some	some	DET
taxlaw-2801	958	9	inaccuracy	inaccuracy	NOUN
taxlaw-2801	958	10	and	and	CCONJ
taxlaw-2801	958	11	unfairness	unfairness	NOUN
taxlaw-2801	958	12	owing	owe	VERB
taxlaw-2801	958	13	to	to	ADP
taxlaw-2801	958	14	the	the	DET
taxlaw-2801	958	15	cross	cross	NOUN
taxlaw-2801	958	16	-	-	NOUN
taxlaw-2801	958	17	subsidization	subsidization	NOUN
taxlaw-2801	958	18	within	within	ADP
taxlaw-2801	958	19	the	the	DET
taxlaw-2801	958	20	line	line	NOUN
taxlaw-2801	958	21	-	-	PUNCT
taxlaw-2801	958	22	of	of	ADP
taxlaw-2801	958	23	-	-	PUNCT
taxlaw-2801	958	24	business	business	NOUN
taxlaw-2801	958	25	presumptive	presumptive	ADJ
taxlaw-2801	958	26	tax	tax	NOUN
taxlaw-2801	958	27	pool	pool	NOUN
taxlaw-2801	958	28	,	,	PUNCT
taxlaw-2801	958	29	with	with	ADP
taxlaw-2801	958	30	the	the	DET
taxlaw-2801	958	31	degree	degree	NOUN
taxlaw-2801	958	32	of	of	ADP
taxlaw-2801	958	33	cross	cross	NOUN
taxlaw-2801	958	34	-	-	NOUN
taxlaw-2801	958	35	subsidization	subsidization	NOUN
taxlaw-2801	958	36	depending	depend	VERB
taxlaw-2801	958	37	on	on	ADP
taxlaw-2801	958	38	the	the	DET
taxlaw-2801	958	39	standard	standard	ADJ
taxlaw-2801	958	40	deviation	deviation	NOUN
taxlaw-2801	958	41	of	of	ADP
taxlaw-2801	958	42	actual	actual	ADJ
taxlaw-2801	958	43	profit	profit	NOUN
taxlaw-2801	958	44	percentages	percentage	NOUN
taxlaw-2801	958	45	within	within	ADP
taxlaw-2801	958	46	a	a	DET
taxlaw-2801	958	47	group	group	NOUN
taxlaw-2801	958	48	.	.	PUNCT
taxlaw-2801	959	1	this	this	PRON
taxlaw-2801	959	2	is	be	AUX
taxlaw-2801	959	3	just	just	ADV
taxlaw-2801	959	4	a	a	DET
taxlaw-2801	959	5	restatement	restatement	NOUN
taxlaw-2801	959	6	of	of	ADP
taxlaw-2801	959	7	the	the	DET
taxlaw-2801	959	8	inherent	inherent	ADJ
taxlaw-2801	959	9	inaccuracy	inaccuracy	NOUN
taxlaw-2801	959	10	of	of	ADP
taxlaw-2801	959	11	any	any	DET
taxlaw-2801	959	12	presumptive	presumptive	ADJ
taxlaw-2801	959	13	regime	regime	NOUN
taxlaw-2801	959	14	that	that	PRON
taxlaw-2801	959	15	relies	rely	VERB
taxlaw-2801	959	16	on	on	ADP
taxlaw-2801	959	17	presumed	presume	VERB
taxlaw-2801	959	18	profit	profit	NOUN
taxlaw-2801	959	19	ratios	ratio	NOUN
taxlaw-2801	959	20	.	.	PUNCT
taxlaw-2801	960	1	if	if	SCONJ
taxlaw-2801	960	2	,	,	PUNCT
taxlaw-2801	960	3	however	however	ADV
taxlaw-2801	960	4	,	,	PUNCT
taxlaw-2801	960	5	the	the	DET
taxlaw-2801	960	6	regime	regime	NOUN
taxlaw-2801	960	7	were	be	AUX
taxlaw-2801	960	8	made	make	VERB
taxlaw-2801	960	9	optional	optional	ADJ
taxlaw-2801	960	10	,	,	PUNCT
taxlaw-2801	960	11	those	those	DET
taxlaw-2801	960	12	taxpayers	taxpayer	NOUN
taxlaw-2801	960	13	whose	whose	DET
taxlaw-2801	960	14	actual	actual	ADJ
taxlaw-2801	960	15	profits	profit	NOUN
taxlaw-2801	960	16	for	for	ADP
taxlaw-2801	960	17	the	the	DET
taxlaw-2801	960	18	year	year	NOUN
taxlaw-2801	960	19	were	be	AUX
taxlaw-2801	960	20	less	less	ADJ
taxlaw-2801	960	21	than	than	ADP
taxlaw-2801	960	22	30	30	NUM
taxlaw-2801	960	23	%	%	NOUN
taxlaw-2801	960	24	would	would	AUX
taxlaw-2801	960	25	do	do	VERB
taxlaw-2801	960	26	better	well	ADV
taxlaw-2801	960	27	to	to	PART
taxlaw-2801	960	28	opt	opt	VERB
taxlaw-2801	960	29	for	for	ADP
taxlaw-2801	960	30	the	the	DET
taxlaw-2801	960	31	income	income	NOUN
taxlaw-2801	960	32	tax	tax	NOUN
taxlaw-2801	960	33	,	,	PUNCT
taxlaw-2801	960	34	and	and	CCONJ
taxlaw-2801	960	35	those	those	PRON
taxlaw-2801	960	36	whose	whose	DET
taxlaw-2801	960	37	actual	actual	ADJ
taxlaw-2801	960	38	profits	profit	NOUN
taxlaw-2801	960	39	were	be	AUX
taxlaw-2801	960	40	greater	great	ADJ
taxlaw-2801	960	41	than	than	ADP
taxlaw-2801	960	42	30	30	NUM
taxlaw-2801	960	43	%	%	NOUN
taxlaw-2801	960	44	should	should	AUX
taxlaw-2801	960	45	opt	opt	VERB
taxlaw-2801	960	46	for	for	ADP
taxlaw-2801	960	47	the	the	DET
taxlaw-2801	960	48	presumptive	presumptive	ADJ
taxlaw-2801	960	49	tax	tax	NOUN
taxlaw-2801	960	50	.	.	PUNCT
taxlaw-2801	961	1	obviously	obviously	ADV
taxlaw-2801	961	2	,	,	PUNCT
taxlaw-2801	961	3	assuming	assume	VERB
taxlaw-2801	961	4	at	at	ADP
taxlaw-2801	961	5	least	least	ADJ
taxlaw-2801	961	6	some	some	PRON
taxlaw-2801	961	7	variation	variation	NOUN
taxlaw-2801	961	8	in	in	ADP
taxlaw-2801	961	9	actual	actual	ADJ
taxlaw-2801	961	10	profits	profit	NOUN
taxlaw-2801	961	11	within	within	ADP
taxlaw-2801	961	12	the	the	DET
taxlaw-2801	961	13	line	line	NOUN
taxlaw-2801	961	14	of	of	ADP
taxlaw-2801	961	15	business	business	NOUN
taxlaw-2801	961	16	(	(	PUNCT
taxlaw-2801	961	17	as	as	SCONJ
taxlaw-2801	961	18	would	would	AUX
taxlaw-2801	961	19	obviously	obviously	ADV
taxlaw-2801	961	20	be	be	AUX
taxlaw-2801	961	21	the	the	DET
taxlaw-2801	961	22	case	case	NOUN
taxlaw-2801	961	23	)	)	PUNCT
taxlaw-2801	961	24	,	,	PUNCT
taxlaw-2801	961	25	less	less	ADJ
taxlaw-2801	961	26	than	than	ADP
taxlaw-2801	961	27	$	$	SYM
taxlaw-2801	961	28	10,500	10,500	NUM
taxlaw-2801	961	29	would	would	AUX
taxlaw-2801	961	30	be	be	AUX
taxlaw-2801	961	31	collected	collect	VERB
taxlaw-2801	961	32	from	from	ADP
taxlaw-2801	961	33	the	the	DET
taxlaw-2801	961	34	group	group	NOUN
taxlaw-2801	961	35	in	in	ADP
taxlaw-2801	961	36	this	this	DET
taxlaw-2801	961	37	example	example	NOUN
taxlaw-2801	961	38	.	.	PUNCT
taxlaw-2801	962	1	and	and	CCONJ
taxlaw-2801	962	2	so	so	ADV
taxlaw-2801	962	3	it	it	PRON
taxlaw-2801	962	4	would	would	AUX
taxlaw-2801	962	5	be	be	AUX
taxlaw-2801	962	6	with	with	ADP
taxlaw-2801	962	7	an	an	DET
taxlaw-2801	962	8	actual	actual	ADJ
taxlaw-2801	962	9	optional	optional	ADJ
taxlaw-2801	962	10	presumptive	presumptive	ADJ
taxlaw-2801	962	11	tax	tax	NOUN
taxlaw-2801	962	12	.	.	PUNCT
taxlaw-2801	963	1	how	how	SCONJ
taxlaw-2801	963	2	much	much	ADV
taxlaw-2801	963	3	the	the	DET
taxlaw-2801	963	4	revenue	revenue	NOUN
taxlaw-2801	963	5	from	from	ADP
taxlaw-2801	963	6	the	the	DET
taxlaw-2801	963	7	group	group	NOUN
taxlaw-2801	963	8	would	would	AUX
taxlaw-2801	963	9	drop	drop	VERB
taxlaw-2801	963	10	below	below	ADP
taxlaw-2801	963	11	the	the	DET
taxlaw-2801	963	12	amount	amount	NOUN
taxlaw-2801	963	13	collected	collect	VERB
taxlaw-2801	963	14	under	under	ADP
taxlaw-2801	963	15	the	the	DET
taxlaw-2801	963	16	mandatory	mandatory	ADJ
taxlaw-2801	963	17	presumptive	presumptive	ADJ
taxlaw-2801	963	18	tax	tax	NOUN
taxlaw-2801	963	19	would	would	AUX
taxlaw-2801	963	20	depend	depend	VERB
taxlaw-2801	963	21	on	on	ADP
taxlaw-2801	963	22	the	the	DET
taxlaw-2801	963	23	amount	amount	NOUN
taxlaw-2801	963	24	of	of	ADP
taxlaw-2801	963	25	the	the	DET
taxlaw-2801	963	26	variation	variation	NOUN
taxlaw-2801	963	27	in	in	ADP
taxlaw-2801	963	28	profits	profit	NOUN
taxlaw-2801	963	29	within	within	ADP
taxlaw-2801	963	30	the	the	DET
taxlaw-2801	963	31	group	group	NOUN
taxlaw-2801	963	32	:	:	PUNCT
taxlaw-2801	963	33	the	the	DET
taxlaw-2801	963	34	larger	large	ADJ
taxlaw-2801	963	35	the	the	DET
taxlaw-2801	963	36	profitability	profitability	NOUN
taxlaw-2801	963	37	variance	variance	NOUN
taxlaw-2801	963	38	within	within	ADP
taxlaw-2801	963	39	the	the	DET
taxlaw-2801	963	40	presumptive	presumptive	ADJ
taxlaw-2801	963	41	pool	pool	NOUN
taxlaw-2801	963	42	of	of	ADP
taxlaw-2801	963	43	smb	smb	PROPN
taxlaw-2801	963	44	taxpayers	taxpayer	NOUN
taxlaw-2801	963	45	,	,	PUNCT
taxlaw-2801	963	46	the	the	DET
taxlaw-2801	963	47	larger	large	ADJ
taxlaw-2801	963	48	would	would	AUX
taxlaw-2801	963	49	be	be	AUX
taxlaw-2801	963	50	the	the	DET
taxlaw-2801	963	51	degree	degree	NOUN
taxlaw-2801	963	52	of	of	ADP
taxlaw-2801	963	53	inaccuracy	inaccuracy	ADJ
taxlaw-2801	963	54	and	and	CCONJ
taxlaw-2801	963	55	distributive	distributive	ADJ
taxlaw-2801	963	56	unfairness	unfairness	NOUN
taxlaw-2801	963	57	inherent	inherent	ADJ
taxlaw-2801	963	58	in	in	ADP
taxlaw-2801	963	59	a	a	DET
taxlaw-2801	963	60	mandatory	mandatory	ADJ
taxlaw-2801	963	61	regime	regime	NOUN
taxlaw-2801	963	62	.	.	PUNCT
taxlaw-2801	964	1	by	by	ADP
taxlaw-2801	964	2	the	the	DET
taxlaw-2801	964	3	same	same	ADJ
taxlaw-2801	964	4	token	token	ADJ
taxlaw-2801	964	5	,	,	PUNCT
taxlaw-2801	964	6	greater	great	ADJ
taxlaw-2801	964	7	profit	profit	NOUN
taxlaw-2801	964	8	variance	variance	NOUN
taxlaw-2801	964	9	within	within	ADP
taxlaw-2801	964	10	the	the	DET
taxlaw-2801	964	11	group	group	NOUN
taxlaw-2801	964	12	would	would	AUX
taxlaw-2801	964	13	also	also	ADV
taxlaw-2801	964	14	mean	mean	VERB
taxlaw-2801	964	15	a	a	DET
taxlaw-2801	964	16	larger	large	ADJ
taxlaw-2801	964	17	loss	loss	NOUN
taxlaw-2801	964	18	of	of	ADP
taxlaw-2801	964	19	revenue	revenue	NOUN
taxlaw-2801	964	20	(	(	PUNCT
taxlaw-2801	964	21	in	in	ADP
taxlaw-2801	964	22	comparison	comparison	NOUN
taxlaw-2801	964	23	with	with	ADP
taxlaw-2801	964	24	the	the	DET
taxlaw-2801	964	25	mandatory	mandatory	ADJ
taxlaw-2801	964	26	exclusive	exclusive	ADJ
taxlaw-2801	964	27	regime	regime	NOUN
taxlaw-2801	964	28	)	)	PUNCT
taxlaw-2801	964	29	if	if	SCONJ
taxlaw-2801	964	30	the	the	DET
taxlaw-2801	964	31	regime	regime	NOUN
taxlaw-2801	964	32	is	be	AUX
taxlaw-2801	964	33	instead	instead	ADV
taxlaw-2801	964	34	made	make	VERB
taxlaw-2801	964	35	optional.121	optional.121	PROPN
taxlaw-2801	964	36	a	a	DET
taxlaw-2801	964	37	similar	similar	ADJ
taxlaw-2801	964	38	sort	sort	NOUN
taxlaw-2801	964	39	of	of	ADP
taxlaw-2801	964	40	story	story	NOUN
taxlaw-2801	964	41	could	could	AUX
taxlaw-2801	964	42	be	be	AUX
taxlaw-2801	964	43	told	tell	VERB
taxlaw-2801	964	44	about	about	ADP
taxlaw-2801	964	45	other	other	ADJ
taxlaw-2801	964	46	presumptive	presumptive	ADJ
taxlaw-2801	964	47	tax	tax	NOUN
taxlaw-2801	964	48	bases	basis	NOUN
taxlaw-2801	964	49	.	.	PUNCT
taxlaw-2801	965	1	the	the	DET
taxlaw-2801	965	2	same	same	ADJ
taxlaw-2801	965	3	basic	basic	ADJ
taxlaw-2801	965	4	point	point	NOUN
taxlaw-2801	965	5	would	would	AUX
taxlaw-2801	965	6	hold	hold	VERB
taxlaw-2801	965	7	true	true	ADJ
taxlaw-2801	965	8	:	:	PUNCT
taxlaw-2801	965	9	relatively	relatively	ADV
taxlaw-2801	965	10	high	high	ADJ
taxlaw-2801	965	11	income	income	NOUN
taxlaw-2801	965	12	taxpayers	taxpayer	NOUN
taxlaw-2801	965	13	(	(	PUNCT
taxlaw-2801	965	14	those	those	PRON
taxlaw-2801	965	15	who	who	PRON
taxlaw-2801	965	16	would	would	AUX
taxlaw-2801	965	17	pay	pay	VERB
taxlaw-2801	965	18	more	more	ADJ
taxlaw-2801	965	19	under	under	ADP
taxlaw-2801	965	20	the	the	DET
taxlaw-2801	965	21	income	income	NOUN
taxlaw-2801	965	22	tax	tax	NOUN
taxlaw-2801	965	23	)	)	PUNCT
taxlaw-2801	965	24	would	would	AUX
taxlaw-2801	965	25	opt	opt	VERB
taxlaw-2801	965	26	into	into	ADP
taxlaw-2801	965	27	the	the	DET
taxlaw-2801	965	28	presumptive	presumptive	ADJ
taxlaw-2801	965	29	tax	tax	NOUN
taxlaw-2801	965	30	;	;	PUNCT
taxlaw-2801	965	31	and	and	CCONJ
taxlaw-2801	965	32	relatively	relatively	ADV
taxlaw-2801	965	33	low	low	ADJ
taxlaw-2801	965	34	-	-	PUNCT
taxlaw-2801	965	35	income	income	NOUN
taxlaw-2801	965	36	taxpayers	taxpayer	NOUN
taxlaw-2801	965	37	(	(	PUNCT
taxlaw-2801	965	38	those	those	PRON
taxlaw-2801	965	39	with	with	ADP
taxlaw-2801	965	40	a	a	DET
taxlaw-2801	965	41	lower	low	ADJ
taxlaw-2801	965	42	profit	profit	NOUN
taxlaw-2801	965	43	margin	margin	NOUN
taxlaw-2801	965	44	than	than	SCONJ
taxlaw-2801	965	45	their	their	PRON
taxlaw-2801	965	46	proxy	proxy	NOUN
taxlaw-2801	965	47	indicia	indicia	NOUN
taxlaw-2801	965	48	would	would	AUX
taxlaw-2801	965	49	suggest	suggest	VERB
taxlaw-2801	965	50	)	)	PUNCT
taxlaw-2801	965	51	would	would	AUX
taxlaw-2801	965	52	opt	opt	VERB
taxlaw-2801	965	53	for	for	ADP
taxlaw-2801	965	54	the	the	DET
taxlaw-2801	965	55	income	income	NOUN
taxlaw-2801	965	56	tax	tax	NOUN
taxlaw-2801	965	57	in	in	ADP
taxlaw-2801	965	58	order	order	NOUN
taxlaw-2801	965	59	to	to	PART
taxlaw-2801	965	60	pay	pay	VERB
taxlaw-2801	965	61	the	the	DET
taxlaw-2801	965	62	lower	low	ADJ
taxlaw-2801	965	63	amount	amount	NOUN
taxlaw-2801	965	64	.	.	PUNCT
taxlaw-2801	966	1	if	if	SCONJ
taxlaw-2801	966	2	policymakers	policymaker	NOUN
taxlaw-2801	966	3	had	have	VERB
taxlaw-2801	966	4	a	a	DET
taxlaw-2801	966	5	particular	particular	ADJ
taxlaw-2801	966	6	target	target	NOUN
taxlaw-2801	966	7	level	level	NOUN
taxlaw-2801	966	8	of	of	ADP
taxlaw-2801	966	9	revenue	revenue	NOUN
taxlaw-2801	966	10	in	in	ADP
taxlaw-2801	966	11	mind	mind	NOUN
taxlaw-2801	966	12	,	,	PUNCT
taxlaw-2801	966	13	then	then	ADV
taxlaw-2801	966	14	they	they	PRON
taxlaw-2801	966	15	would	would	AUX
taxlaw-2801	966	16	have	have	VERB
taxlaw-2801	966	17	to	to	PART
taxlaw-2801	966	18	make	make	VERB
taxlaw-2801	966	19	up	up	ADP
taxlaw-2801	966	20	the	the	DET
taxlaw-2801	966	21	lost	lost	ADJ
taxlaw-2801	966	22	revenue	revenue	NOUN
taxlaw-2801	966	23	resulting	result	VERB
taxlaw-2801	966	24	from	from	ADP
taxlaw-2801	966	25	making	make	VERB
taxlaw-2801	966	26	the	the	DET
taxlaw-2801	966	27	presumptive	presumptive	ADJ
taxlaw-2801	966	28	tax	tax	NOUN
taxlaw-2801	966	29	optional	optional	NOUN
taxlaw-2801	966	30	from	from	ADP
taxlaw-2801	966	31	some	some	DET
taxlaw-2801	966	32	other	other	ADJ
taxlaw-2801	966	33	source	source	NOUN
taxlaw-2801	966	34	,	,	PUNCT
taxlaw-2801	966	35	perhaps	perhaps	ADV
taxlaw-2801	966	36	by	by	ADP
taxlaw-2801	966	37	raising	raise	VERB
taxlaw-2801	966	38	rates	rate	NOUN
taxlaw-2801	966	39	on	on	ADP
taxlaw-2801	966	40	all	all	DET
taxlaw-2801	966	41	income	income	NOUN
taxlaw-2801	966	42	.	.	PUNCT
taxlaw-2801	967	1	so	so	ADV
taxlaw-2801	967	2	long	long	ADV
taxlaw-2801	967	3	as	as	SCONJ
taxlaw-2801	967	4	they	they	PRON
taxlaw-2801	967	5	raise	raise	VERB
taxlaw-2801	967	6	rates	rate	NOUN
taxlaw-2801	967	7	on	on	ADP
taxlaw-2801	967	8	both	both	PRON
taxlaw-2801	967	9	actual	actual	ADJ
taxlaw-2801	967	10	income	income	NOUN
taxlaw-2801	967	11	and	and	CCONJ
taxlaw-2801	967	12	presumptive	presumptive	ADJ
taxlaw-2801	967	13	income	income	NOUN
taxlaw-2801	967	14	,	,	PUNCT
taxlaw-2801	967	15	however	however	ADV
taxlaw-2801	967	16	,	,	PUNCT
taxlaw-2801	967	17	the	the	DET
taxlaw-2801	967	18	rate	rate	NOUN
taxlaw-2801	967	19	increase	increase	NOUN
taxlaw-2801	967	20	should	should	AUX
taxlaw-2801	967	21	not	not	PART
taxlaw-2801	967	22	exacerbate	exacerbate	VERB
taxlaw-2801	967	23	the	the	DET
taxlaw-2801	967	24	revenue	revenue	NOUN
taxlaw-2801	967	25	loss	loss	NOUN
taxlaw-2801	967	26	.	.	PUNCT
taxlaw-2801	968	1	it	it	PRON
taxlaw-2801	968	2	should	should	AUX
taxlaw-2801	968	3	also	also	ADV
taxlaw-2801	968	4	be	be	AUX
taxlaw-2801	968	5	clear	clear	ADJ
taxlaw-2801	968	6	that	that	SCONJ
taxlaw-2801	968	7	,	,	PUNCT
taxlaw-2801	968	8	if	if	SCONJ
taxlaw-2801	968	9	the	the	DET
taxlaw-2801	968	10	presumed	presume	VERB
taxlaw-2801	968	11	profit	profit	NOUN
taxlaw-2801	968	12	margins	margin	NOUN
taxlaw-2801	968	13	set	set	VERB
taxlaw-2801	968	14	by	by	ADP
taxlaw-2801	968	15	the	the	DET
taxlaw-2801	968	16	government	government	NOUN
taxlaw-2801	968	17	were	be	AUX
taxlaw-2801	968	18	to	to	PART
taxlaw-2801	968	19	be	be	AUX
taxlaw-2801	968	20	adjusted	adjust	VERB
taxlaw-2801	968	21	periodically	periodically	ADV
taxlaw-2801	968	22	to	to	PART
taxlaw-2801	968	23	reflect	reflect	VERB
taxlaw-2801	968	24	changes	change	NOUN
taxlaw-2801	968	25	in	in	ADP
taxlaw-2801	968	26	actual	actual	ADJ
taxlaw-2801	968	27	line	line	NOUN
taxlaw-2801	968	28	-	-	PUNCT
taxlaw-2801	968	29	ofbusiness	ofbusiness	NOUN
taxlaw-2801	968	30	profit	profit	NOUN
taxlaw-2801	968	31	margins	margin	NOUN
taxlaw-2801	968	32	,	,	PUNCT
taxlaw-2801	968	33	such	such	ADJ
taxlaw-2801	968	34	adjustments	adjustment	NOUN
taxlaw-2801	968	35	should	should	AUX
taxlaw-2801	968	36	not	not	PART
taxlaw-2801	968	37	be	be	AUX
taxlaw-2801	968	38	based	base	VERB
taxlaw-2801	968	39	on	on	ADP
taxlaw-2801	968	40	which	which	PRON
taxlaw-2801	968	41	smbs	smb	VERB
taxlaw-2801	968	42	opt	opt	VERB
taxlaw-2801	968	43	into	into	ADP
taxlaw-2801	968	44	the	the	DET
taxlaw-2801	968	45	presumptive	presumptive	ADJ
taxlaw-2801	968	46	regime	regime	NOUN
taxlaw-2801	968	47	and	and	CCONJ
taxlaw-2801	968	48	which	which	PRON
taxlaw-2801	968	49	do	do	VERB
taxlaw-2801	968	50	not	not	PART
taxlaw-2801	968	51	.	.	PUNCT
taxlaw-2801	969	1	if	if	SCONJ
taxlaw-2801	969	2	that	that	PRON
taxlaw-2801	969	3	were	be	AUX
taxlaw-2801	969	4	done	do	VERB
taxlaw-2801	969	5	,	,	PUNCT
taxlaw-2801	969	6	it	it	PRON
taxlaw-2801	969	7	would	would	AUX
taxlaw-2801	969	8	cause	cause	VERB
taxlaw-2801	969	9	a	a	DET
taxlaw-2801	969	10	sort	sort	NOUN
taxlaw-2801	969	11	of	of	ADP
taxlaw-2801	969	12	line	line	NOUN
taxlaw-2801	969	13	-	-	PUNCT
taxlaw-2801	969	14	of	of	ADP
taxlaw-2801	969	15	-	-	PUNCT
taxlaw-2801	969	16	business	business	NOUN
taxlaw-2801	969	17	,	,	PUNCT
taxlaw-2801	969	18	profit	profit	NOUN
taxlaw-2801	969	19	-	-	PUNCT
taxlaw-2801	969	20	margin	margin	NOUN
taxlaw-2801	969	21	“	"	PUNCT
taxlaw-2801	969	22	unraveling	unravel	VERB
taxlaw-2801	969	23	”	"	PUNCT
taxlaw-2801	969	24	akin	akin	ADJ
taxlaw-2801	969	25	to	to	ADP
taxlaw-2801	969	26	what	what	PRON
taxlaw-2801	969	27	can	can	AUX
taxlaw-2801	969	28	happen	happen	VERB
taxlaw-2801	969	29	with	with	ADP
taxlaw-2801	969	30	insurance	insurance	NOUN
taxlaw-2801	969	31	pools	pool	NOUN
taxlaw-2801	969	32	.	.	PUNCT
taxlaw-2801	970	1	that	that	PRON
taxlaw-2801	970	2	is	be	AUX
taxlaw-2801	970	3	,	,	PUNCT
taxlaw-2801	970	4	with	with	ADP
taxlaw-2801	970	5	an	an	DET
taxlaw-2801	970	6	insurance	insurance	NOUN
taxlaw-2801	970	7	pool	pool	NOUN
taxlaw-2801	970	8	,	,	PUNCT
taxlaw-2801	970	9	where	where	SCONJ
taxlaw-2801	970	10	premiums	premium	NOUN
taxlaw-2801	970	11	are	be	AUX
taxlaw-2801	970	12	set	set	VERB
taxlaw-2801	970	13	at	at	ADP
taxlaw-2801	970	14	the	the	DET
taxlaw-2801	970	15	average	average	ADJ
taxlaw-2801	970	16	expected	expect	VERB
taxlaw-2801	970	17	costs	cost	NOUN
taxlaw-2801	970	18	of	of	ADP
taxlaw-2801	970	19	the	the	DET
taxlaw-2801	970	20	pool	pool	NOUN
taxlaw-2801	970	21	,	,	PUNCT
taxlaw-2801	970	22	individuals	individual	NOUN
taxlaw-2801	970	23	with	with	ADP
taxlaw-2801	970	24	higher	high	ADJ
taxlaw-2801	970	25	than	than	ADP
taxlaw-2801	970	26	average	average	ADJ
taxlaw-2801	970	27	expected	expect	VERB
taxlaw-2801	970	28	costs	cost	NOUN
taxlaw-2801	970	29	will	will	AUX
taxlaw-2801	970	30	tend	tend	VERB
taxlaw-2801	970	31	to	to	PART
taxlaw-2801	970	32	opt	opt	VERB
taxlaw-2801	970	33	into	into	ADP
taxlaw-2801	970	34	the	the	DET
taxlaw-2801	970	35	insurance	insurance	NOUN
taxlaw-2801	970	36	pool	pool	NOUN
taxlaw-2801	970	37	and	and	CCONJ
taxlaw-2801	970	38	individuals	individual	NOUN
taxlaw-2801	970	39	with	with	ADP
taxlaw-2801	970	40	lower	low	ADJ
taxlaw-2801	970	41	-	-	PUNCT
taxlaw-2801	970	42	than	than	ADP
taxlaw-2801	970	43	-	-	PUNCT
taxlaw-2801	970	44	average	average	ADJ
taxlaw-2801	970	45	expected	expect	VERB
taxlaw-2801	970	46	cost	cost	NOUN
taxlaw-2801	970	47	will	will	AUX
taxlaw-2801	970	48	opt	opt	VERB
taxlaw-2801	970	49	121	121	NUM
taxlaw-2801	970	50	of	of	ADP
taxlaw-2801	970	51	course	course	NOUN
taxlaw-2801	970	52	,	,	PUNCT
taxlaw-2801	970	53	the	the	DET
taxlaw-2801	970	54	actual	actual	ADJ
taxlaw-2801	970	55	loss	loss	NOUN
taxlaw-2801	970	56	of	of	ADP
taxlaw-2801	970	57	revenue	revenue	NOUN
taxlaw-2801	970	58	that	that	PRON
taxlaw-2801	970	59	an	an	DET
taxlaw-2801	970	60	optional	optional	ADJ
taxlaw-2801	970	61	presumptive	presumptive	ADJ
taxlaw-2801	970	62	tax	tax	NOUN
taxlaw-2801	970	63	would	would	AUX
taxlaw-2801	970	64	produce	produce	VERB
taxlaw-2801	970	65	when	when	SCONJ
taxlaw-2801	970	66	compared	compare	VERB
taxlaw-2801	970	67	with	with	ADP
taxlaw-2801	970	68	a	a	DET
taxlaw-2801	970	69	mandatory	mandatory	ADJ
taxlaw-2801	970	70	exclusive	exclusive	ADJ
taxlaw-2801	970	71	presumptive	presumptive	ADJ
taxlaw-2801	970	72	tax	tax	NOUN
taxlaw-2801	970	73	would	would	AUX
taxlaw-2801	970	74	depend	depend	VERB
taxlaw-2801	970	75	on	on	ADP
taxlaw-2801	970	76	how	how	SCONJ
taxlaw-2801	970	77	close	close	ADJ
taxlaw-2801	970	78	the	the	DET
taxlaw-2801	970	79	presumptive	presumptive	ADJ
taxlaw-2801	970	80	profit	profit	NOUN
taxlaw-2801	970	81	margins	margin	NOUN
taxlaw-2801	970	82	were	be	AUX
taxlaw-2801	970	83	to	to	ADP
taxlaw-2801	970	84	the	the	DET
taxlaw-2801	970	85	mean	mean	NOUN
taxlaw-2801	970	86	within	within	ADP
taxlaw-2801	970	87	a	a	DET
taxlaw-2801	970	88	given	give	VERB
taxlaw-2801	970	89	line	line	NOUN
taxlaw-2801	970	90	of	of	ADP
taxlaw-2801	970	91	business	business	NOUN
taxlaw-2801	970	92	.	.	PUNCT
taxlaw-2801	971	1	if	if	SCONJ
taxlaw-2801	971	2	the	the	DET
taxlaw-2801	971	3	presumptive	presumptive	ADJ
taxlaw-2801	971	4	margins	margin	NOUN
taxlaw-2801	971	5	are	be	AUX
taxlaw-2801	971	6	set	set	VERB
taxlaw-2801	971	7	at	at	ADP
taxlaw-2801	971	8	the	the	DET
taxlaw-2801	971	9	actual	actual	ADJ
taxlaw-2801	971	10	mean	mean	NOUN
taxlaw-2801	971	11	profit	profit	NOUN
taxlaw-2801	971	12	percentage	percentage	NOUN
taxlaw-2801	971	13	within	within	ADP
taxlaw-2801	971	14	a	a	DET
taxlaw-2801	971	15	line	line	NOUN
taxlaw-2801	971	16	of	of	ADP
taxlaw-2801	971	17	business	business	NOUN
taxlaw-2801	971	18	,	,	PUNCT
taxlaw-2801	971	19	then	then	ADV
taxlaw-2801	971	20	the	the	DET
taxlaw-2801	971	21	degree	degree	NOUN
taxlaw-2801	971	22	of	of	ADP
taxlaw-2801	971	23	variance	variance	NOUN
taxlaw-2801	971	24	within	within	ADP
taxlaw-2801	971	25	that	that	DET
taxlaw-2801	971	26	line	line	NOUN
taxlaw-2801	971	27	of	of	ADP
taxlaw-2801	971	28	business	business	NOUN
taxlaw-2801	971	29	around	around	ADP
taxlaw-2801	971	30	the	the	DET
taxlaw-2801	971	31	mean	mean	NOUN
taxlaw-2801	971	32	will	will	AUX
taxlaw-2801	971	33	be	be	AUX
taxlaw-2801	971	34	directly	directly	ADV
taxlaw-2801	971	35	related	relate	VERB
taxlaw-2801	971	36	to	to	ADP
taxlaw-2801	971	37	the	the	DET
taxlaw-2801	971	38	loss	loss	NOUN
taxlaw-2801	971	39	of	of	ADP
taxlaw-2801	971	40	revenue	revenue	NOUN
taxlaw-2801	971	41	on	on	ADP
taxlaw-2801	971	42	the	the	DET
taxlaw-2801	971	43	optional	optional	ADJ
taxlaw-2801	971	44	system	system	NOUN
taxlaw-2801	971	45	.	.	PUNCT
taxlaw-2801	972	1	however	however	ADV
taxlaw-2801	972	2	,	,	PUNCT
taxlaw-2801	972	3	if	if	SCONJ
taxlaw-2801	972	4	the	the	DET
taxlaw-2801	972	5	presumptive	presumptive	ADJ
taxlaw-2801	972	6	profit	profit	NOUN
taxlaw-2801	972	7	margin	margin	NOUN
taxlaw-2801	972	8	were	be	AUX
taxlaw-2801	972	9	for	for	ADP
taxlaw-2801	972	10	some	some	DET
taxlaw-2801	972	11	reason	reason	NOUN
taxlaw-2801	972	12	set	set	VERB
taxlaw-2801	972	13	below	below	ADP
taxlaw-2801	972	14	the	the	DET
taxlaw-2801	972	15	actual	actual	ADJ
taxlaw-2801	972	16	mean	mean	ADJ
taxlaw-2801	972	17	profit	profit	NOUN
taxlaw-2801	972	18	margin	margin	NOUN
taxlaw-2801	972	19	,	,	PUNCT
taxlaw-2801	972	20	some	some	DET
taxlaw-2801	972	21	variance	variance	NOUN
taxlaw-2801	972	22	might	might	AUX
taxlaw-2801	972	23	not	not	PART
taxlaw-2801	972	24	be	be	AUX
taxlaw-2801	972	25	enough	enough	ADJ
taxlaw-2801	972	26	to	to	PART
taxlaw-2801	972	27	cause	cause	VERB
taxlaw-2801	972	28	a	a	DET
taxlaw-2801	972	29	loss	loss	NOUN
taxlaw-2801	972	30	.	.	PUNCT
taxlaw-2801	973	1	140	140	NUM
taxlaw-2801	973	2	columbia	columbia	PROPN
taxlaw-2801	973	3	journal	journal	PROPN
taxlaw-2801	973	4	of	of	ADP
taxlaw-2801	973	5	tax	tax	NOUN
taxlaw-2801	973	6	law	law	NOUN
taxlaw-2801	973	7	[	[	X
taxlaw-2801	973	8	vol	vol	NOUN
taxlaw-2801	973	9	.	.	PUNCT
taxlaw-2801	974	1	2:100	2:100	NUM
taxlaw-2801	974	2	out.122	out.122	VERB
taxlaw-2801	974	3	an	an	DET
taxlaw-2801	974	4	ex	ex	NOUN
taxlaw-2801	974	5	-	-	NOUN
taxlaw-2801	974	6	post	post	ADJ
taxlaw-2801	974	7	,	,	PUNCT
taxlaw-2801	974	8	optional	optional	ADJ
taxlaw-2801	974	9	presumptive	presumptive	ADJ
taxlaw-2801	974	10	tax	tax	NOUN
taxlaw-2801	974	11	would	would	AUX
taxlaw-2801	974	12	also	also	ADV
taxlaw-2801	974	13	be	be	AUX
taxlaw-2801	974	14	especially	especially	ADV
taxlaw-2801	974	15	vulnerable	vulnerable	ADJ
taxlaw-2801	974	16	to	to	ADP
taxlaw-2801	974	17	noncompliant	noncompliant	ADJ
taxlaw-2801	974	18	taxpayers	taxpayer	NOUN
taxlaw-2801	974	19	,	,	PUNCT
taxlaw-2801	974	20	those	those	PRON
taxlaw-2801	974	21	not	not	PART
taxlaw-2801	974	22	burdened	burden	VERB
taxlaw-2801	974	23	by	by	ADP
taxlaw-2801	974	24	conscience	conscience	NOUN
taxlaw-2801	974	25	or	or	CCONJ
taxlaw-2801	974	26	fear	fear	NOUN
taxlaw-2801	974	27	of	of	ADP
taxlaw-2801	974	28	informal	informal	ADJ
taxlaw-2801	974	29	sanctions	sanction	NOUN
taxlaw-2801	974	30	when	when	SCONJ
taxlaw-2801	974	31	it	it	PRON
taxlaw-2801	974	32	comes	come	VERB
taxlaw-2801	974	33	to	to	ADP
taxlaw-2801	974	34	gaming	game	VERB
taxlaw-2801	974	35	the	the	DET
taxlaw-2801	974	36	tax	tax	NOUN
taxlaw-2801	974	37	system	system	NOUN
taxlaw-2801	974	38	.	.	PUNCT
taxlaw-2801	975	1	the	the	DET
taxlaw-2801	975	2	above	above	ADV
taxlaw-2801	975	3	-	-	PUNCT
taxlaw-2801	975	4	described	describe	VERB
taxlaw-2801	975	5	self	self	NOUN
taxlaw-2801	975	6	-	-	PUNCT
taxlaw-2801	975	7	selection	selection	NOUN
taxlaw-2801	975	8	process	process	NOUN
taxlaw-2801	975	9	,	,	PUNCT
taxlaw-2801	975	10	where	where	SCONJ
taxlaw-2801	975	11	the	the	DET
taxlaw-2801	975	12	high	high	ADJ
taxlaw-2801	975	13	-	-	PUNCT
taxlaw-2801	975	14	profit	profit	NOUN
taxlaw-2801	975	15	businesses	business	NOUN
taxlaw-2801	975	16	opt	opt	VERB
taxlaw-2801	975	17	into	into	ADP
taxlaw-2801	975	18	the	the	DET
taxlaw-2801	975	19	presumptive	presumptive	ADJ
taxlaw-2801	975	20	regime	regime	NOUN
taxlaw-2801	975	21	and	and	CCONJ
taxlaw-2801	975	22	the	the	DET
taxlaw-2801	975	23	lowprofit	lowprofit	NOUN
taxlaw-2801	975	24	businesses	business	NOUN
taxlaw-2801	975	25	op	op	VERB
taxlaw-2801	975	26	out	out	ADP
taxlaw-2801	975	27	,	,	PUNCT
taxlaw-2801	975	28	would	would	AUX
taxlaw-2801	975	29	occur	occur	VERB
taxlaw-2801	975	30	even	even	ADV
taxlaw-2801	975	31	if	if	SCONJ
taxlaw-2801	975	32	we	we	PRON
taxlaw-2801	975	33	assume	assume	VERB
taxlaw-2801	975	34	everyone	everyone	PRON
taxlaw-2801	975	35	is	be	AUX
taxlaw-2801	975	36	seeking	seek	VERB
taxlaw-2801	975	37	to	to	PART
taxlaw-2801	975	38	comply	comply	VERB
taxlaw-2801	975	39	fully	fully	ADV
taxlaw-2801	975	40	with	with	ADP
taxlaw-2801	975	41	the	the	DET
taxlaw-2801	975	42	tax	tax	NOUN
taxlaw-2801	975	43	laws	law	NOUN
taxlaw-2801	975	44	.	.	PUNCT
taxlaw-2801	976	1	in	in	ADP
taxlaw-2801	976	2	addition	addition	NOUN
taxlaw-2801	976	3	,	,	PUNCT
taxlaw-2801	976	4	those	those	DET
taxlaw-2801	976	5	relatively	relatively	ADV
taxlaw-2801	976	6	high	high	ADJ
taxlaw-2801	976	7	-	-	PUNCT
taxlaw-2801	976	8	profit	profit	NOUN
taxlaw-2801	976	9	smbs	smb	NOUN
taxlaw-2801	976	10	who	who	PRON
taxlaw-2801	976	11	are	be	AUX
taxlaw-2801	976	12	most	most	ADV
taxlaw-2801	976	13	willing	willing	ADJ
taxlaw-2801	976	14	and	and	CCONJ
taxlaw-2801	976	15	able	able	ADJ
taxlaw-2801	976	16	to	to	PART
taxlaw-2801	976	17	engage	engage	VERB
taxlaw-2801	976	18	in	in	ADP
taxlaw-2801	976	19	noncompliance	noncompliance	NOUN
taxlaw-2801	976	20	would	would	AUX
taxlaw-2801	976	21	have	have	VERB
taxlaw-2801	976	22	an	an	DET
taxlaw-2801	976	23	extra	extra	ADJ
taxlaw-2801	976	24	incentive	incentive	NOUN
taxlaw-2801	976	25	to	to	PART
taxlaw-2801	976	26	opt	opt	VERB
taxlaw-2801	976	27	into	into	ADP
taxlaw-2801	976	28	the	the	DET
taxlaw-2801	976	29	regular	regular	ADJ
taxlaw-2801	976	30	income	income	NOUN
taxlaw-2801	976	31	tax	tax	NOUN
taxlaw-2801	976	32	regime	regime	NOUN
taxlaw-2801	976	33	,	,	PUNCT
taxlaw-2801	976	34	where	where	SCONJ
taxlaw-2801	976	35	they	they	PRON
taxlaw-2801	976	36	can	can	AUX
taxlaw-2801	976	37	use	use	VERB
taxlaw-2801	976	38	their	their	PRON
taxlaw-2801	976	39	comparative	comparative	ADJ
taxlaw-2801	976	40	advantage	advantage	NOUN
taxlaw-2801	976	41	to	to	PART
taxlaw-2801	976	42	exploit	exploit	VERB
taxlaw-2801	976	43	the	the	DET
taxlaw-2801	976	44	enforcement	enforcement	NOUN
taxlaw-2801	976	45	difficulties	difficulty	NOUN
taxlaw-2801	976	46	associated	associate	VERB
taxlaw-2801	976	47	with	with	ADP
taxlaw-2801	976	48	the	the	DET
taxlaw-2801	976	49	net	net	ADJ
taxlaw-2801	976	50	income	income	NOUN
taxlaw-2801	976	51	taxation	taxation	NOUN
taxlaw-2801	976	52	of	of	ADP
taxlaw-2801	976	53	smbs	smbs	PROPN
taxlaw-2801	976	54	.	.	PUNCT
taxlaw-2801	977	1	this	this	DET
taxlaw-2801	977	2	incentive	incentive	NOUN
taxlaw-2801	977	3	would	would	AUX
taxlaw-2801	977	4	cut	cut	VERB
taxlaw-2801	977	5	in	in	ADP
taxlaw-2801	977	6	the	the	DET
taxlaw-2801	977	7	opposite	opposite	ADJ
taxlaw-2801	977	8	direction	direction	NOUN
taxlaw-2801	977	9	of	of	ADP
taxlaw-2801	977	10	the	the	DET
taxlaw-2801	977	11	incentives	incentive	NOUN
taxlaw-2801	977	12	facing	face	VERB
taxlaw-2801	977	13	the	the	DET
taxlaw-2801	977	14	compliant	compliant	ADJ
taxlaw-2801	977	15	,	,	PUNCT
taxlaw-2801	977	16	high	high	ADJ
taxlaw-2801	977	17	-	-	PUNCT
taxlaw-2801	977	18	income	income	NOUN
taxlaw-2801	977	19	smbs	smb	NOUN
taxlaw-2801	977	20	,	,	PUNCT
taxlaw-2801	977	21	who	who	PRON
taxlaw-2801	977	22	would	would	AUX
taxlaw-2801	977	23	,	,	PUNCT
taxlaw-2801	977	24	again	again	ADV
taxlaw-2801	977	25	,	,	PUNCT
taxlaw-2801	977	26	tend	tend	VERB
taxlaw-2801	977	27	to	to	PART
taxlaw-2801	977	28	opt	opt	VERB
taxlaw-2801	977	29	for	for	ADP
taxlaw-2801	977	30	the	the	DET
taxlaw-2801	977	31	presumptive	presumptive	ADJ
taxlaw-2801	977	32	tax	tax	NOUN
taxlaw-2801	977	33	.	.	PUNCT
taxlaw-2801	978	1	and	and	CCONJ
taxlaw-2801	978	2	assuming	assume	VERB
taxlaw-2801	978	3	that	that	SCONJ
taxlaw-2801	978	4	smb	smb	PROPN
taxlaw-2801	978	5	noncompliance	noncompliance	NOUN
taxlaw-2801	978	6	under	under	ADP
taxlaw-2801	978	7	the	the	DET
taxlaw-2801	978	8	income	income	NOUN
taxlaw-2801	978	9	tax	tax	NOUN
taxlaw-2801	978	10	is	be	AUX
taxlaw-2801	978	11	difficult	difficult	ADJ
taxlaw-2801	978	12	to	to	ADP
taxlaw-2801	978	13	police	police	VERB
taxlaw-2801	978	14	,	,	PUNCT
taxlaw-2801	978	15	we	we	PRON
taxlaw-2801	978	16	would	would	AUX
taxlaw-2801	978	17	again	again	ADV
taxlaw-2801	978	18	see	see	VERB
taxlaw-2801	978	19	the	the	DET
taxlaw-2801	978	20	same	same	ADJ
taxlaw-2801	978	21	sort	sort	NOUN
taxlaw-2801	978	22	of	of	ADP
taxlaw-2801	978	23	inequity	inequity	NOUN
taxlaw-2801	978	24	that	that	SCONJ
taxlaw-2801	978	25	we	we	PRON
taxlaw-2801	978	26	see	see	VERB
taxlaw-2801	978	27	today	today	NOUN
taxlaw-2801	978	28	between	between	ADP
taxlaw-2801	978	29	the	the	DET
taxlaw-2801	978	30	tax	tax	NOUN
taxlaw-2801	978	31	burden	burden	NOUN
taxlaw-2801	978	32	imposed	impose	VERB
taxlaw-2801	978	33	on	on	ADP
taxlaw-2801	978	34	the	the	DET
taxlaw-2801	978	35	compliant	compliant	NOUN
taxlaw-2801	978	36	and	and	CCONJ
taxlaw-2801	978	37	that	that	SCONJ
taxlaw-2801	978	38	imposed	impose	VERB
taxlaw-2801	978	39	on	on	ADP
taxlaw-2801	978	40	the	the	DET
taxlaw-2801	978	41	noncompliant	noncompliant	NOUN
taxlaw-2801	978	42	.	.	PUNCT
taxlaw-2801	979	1	although	although	SCONJ
taxlaw-2801	979	2	at	at	ADP
taxlaw-2801	979	3	least	least	ADJ
taxlaw-2801	979	4	under	under	ADP
taxlaw-2801	979	5	an	an	DET
taxlaw-2801	979	6	optional	optional	ADJ
taxlaw-2801	979	7	regime	regime	NOUN
taxlaw-2801	979	8	,	,	PUNCT
taxlaw-2801	979	9	the	the	DET
taxlaw-2801	979	10	high	high	ADJ
taxlaw-2801	979	11	-	-	PUNCT
taxlaw-2801	979	12	income	income	NOUN
taxlaw-2801	979	13	,	,	PUNCT
taxlaw-2801	979	14	compliant	compliant	ADJ
taxlaw-2801	979	15	taxpayer	taxpayer	NOUN
taxlaw-2801	979	16	would	would	AUX
taxlaw-2801	979	17	get	get	VERB
taxlaw-2801	979	18	to	to	PART
taxlaw-2801	979	19	pay	pay	VERB
taxlaw-2801	979	20	the	the	DET
taxlaw-2801	979	21	lower	low	ADJ
taxlaw-2801	979	22	of	of	ADP
taxlaw-2801	979	23	her	her	PRON
taxlaw-2801	979	24	income	income	NOUN
taxlaw-2801	979	25	tax	tax	NOUN
taxlaw-2801	979	26	liability	liability	NOUN
taxlaw-2801	979	27	or	or	CCONJ
taxlaw-2801	979	28	her	her	PRON
taxlaw-2801	979	29	presumptive	presumptive	ADJ
taxlaw-2801	979	30	tax	tax	NOUN
taxlaw-2801	979	31	liability	liability	NOUN
taxlaw-2801	979	32	.	.	PUNCT
taxlaw-2801	980	1	and	and	CCONJ
taxlaw-2801	980	2	because	because	SCONJ
taxlaw-2801	980	3	the	the	DET
taxlaw-2801	980	4	premium	premium	NOUN
taxlaw-2801	980	5	is	be	AUX
taxlaw-2801	980	6	based	base	VERB
taxlaw-2801	980	7	on	on	ADP
taxlaw-2801	980	8	average	average	ADJ
taxlaw-2801	980	9	risks	risk	NOUN
taxlaw-2801	980	10	,	,	PUNCT
taxlaw-2801	980	11	the	the	DET
taxlaw-2801	980	12	premium	premium	NOUN
taxlaw-2801	980	13	will	will	AUX
taxlaw-2801	980	14	rise	rise	VERB
taxlaw-2801	980	15	as	as	SCONJ
taxlaw-2801	980	16	adverse	adverse	ADJ
taxlaw-2801	980	17	selection	selection	NOUN
taxlaw-2801	980	18	occurs	occur	VERB
taxlaw-2801	980	19	;	;	PUNCT
taxlaw-2801	980	20	and	and	CCONJ
taxlaw-2801	980	21	the	the	DET
taxlaw-2801	980	22	spiral	spiral	NOUN
taxlaw-2801	980	23	can	can	AUX
taxlaw-2801	980	24	continue	continue	VERB
taxlaw-2801	980	25	,	,	PUNCT
taxlaw-2801	980	26	as	as	SCONJ
taxlaw-2801	980	27	opting	opt	VERB
taxlaw-2801	980	28	out	out	ADP
taxlaw-2801	980	29	of	of	ADP
taxlaw-2801	980	30	the	the	DET
taxlaw-2801	980	31	pool	pool	NOUN
taxlaw-2801	980	32	becomes	become	VERB
taxlaw-2801	980	33	attractive	attractive	ADJ
taxlaw-2801	980	34	for	for	ADP
taxlaw-2801	980	35	more	more	ADJ
taxlaw-2801	980	36	insureds	insured	NOUN
taxlaw-2801	980	37	,	,	PUNCT
taxlaw-2801	980	38	until	until	ADP
taxlaw-2801	980	39	at	at	ADP
taxlaw-2801	980	40	some	some	DET
taxlaw-2801	980	41	point	point	NOUN
taxlaw-2801	981	1	either	either	CCONJ
taxlaw-2801	981	2	only	only	ADV
taxlaw-2801	981	3	very	very	ADV
taxlaw-2801	981	4	high	high	ADJ
taxlaw-2801	981	5	-	-	PUNCT
taxlaw-2801	981	6	cost	cost	NOUN
taxlaw-2801	981	7	individuals	individual	NOUN
taxlaw-2801	981	8	are	be	AUX
taxlaw-2801	981	9	willing	willing	ADJ
taxlaw-2801	981	10	to	to	PART
taxlaw-2801	981	11	buy	buy	VERB
taxlaw-2801	981	12	the	the	DET
taxlaw-2801	981	13	insurance	insurance	NOUN
taxlaw-2801	981	14	,	,	PUNCT
taxlaw-2801	981	15	or	or	CCONJ
taxlaw-2801	981	16	the	the	DET
taxlaw-2801	981	17	market	market	NOUN
taxlaw-2801	981	18	entirely	entirely	ADV
taxlaw-2801	981	19	unravels	unravel	VERB
taxlaw-2801	981	20	.	.	PUNCT
taxlaw-2801	982	1	what	what	PRON
taxlaw-2801	982	2	would	would	AUX
taxlaw-2801	982	3	prevent	prevent	VERB
taxlaw-2801	982	4	this	this	DET
taxlaw-2801	982	5	unraveling	unraveling	NOUN
taxlaw-2801	982	6	from	from	ADP
taxlaw-2801	982	7	occurring	occur	VERB
taxlaw-2801	982	8	with	with	ADP
taxlaw-2801	982	9	the	the	DET
taxlaw-2801	982	10	use	use	NOUN
taxlaw-2801	982	11	of	of	ADP
taxlaw-2801	982	12	presumed	presume	VERB
taxlaw-2801	982	13	profit	profit	NOUN
taxlaw-2801	982	14	margins	margin	NOUN
taxlaw-2801	982	15	based	base	VERB
taxlaw-2801	982	16	on	on	ADP
taxlaw-2801	982	17	industry	industry	NOUN
taxlaw-2801	982	18	means	mean	VERB
taxlaw-2801	982	19	is	be	AUX
taxlaw-2801	982	20	that	that	SCONJ
taxlaw-2801	982	21	the	the	DET
taxlaw-2801	982	22	presumed	presume	VERB
taxlaw-2801	982	23	margins	margin	NOUN
taxlaw-2801	982	24	would	would	AUX
taxlaw-2801	982	25	either	either	CCONJ
taxlaw-2801	982	26	be	be	AUX
taxlaw-2801	982	27	fixed	fix	VERB
taxlaw-2801	982	28	(	(	PUNCT
taxlaw-2801	982	29	based	base	VERB
taxlaw-2801	982	30	on	on	ADP
taxlaw-2801	982	31	the	the	DET
taxlaw-2801	982	32	margins	margin	NOUN
taxlaw-2801	982	33	at	at	ADP
taxlaw-2801	982	34	the	the	DET
taxlaw-2801	982	35	time	time	NOUN
taxlaw-2801	982	36	the	the	DET
taxlaw-2801	982	37	regime	regime	NOUN
taxlaw-2801	982	38	is	be	AUX
taxlaw-2801	982	39	adopted	adopt	VERB
taxlaw-2801	982	40	)	)	PUNCT
taxlaw-2801	982	41	or	or	CCONJ
taxlaw-2801	982	42	they	they	PRON
taxlaw-2801	982	43	would	would	AUX
taxlaw-2801	982	44	be	be	AUX
taxlaw-2801	982	45	updated	update	VERB
taxlaw-2801	982	46	periodically	periodically	ADV
taxlaw-2801	982	47	based	base	VERB
taxlaw-2801	982	48	on	on	ADP
taxlaw-2801	982	49	industry	industry	NOUN
taxlaw-2801	982	50	-	-	PUNCT
taxlaw-2801	982	51	wide	wide	ADJ
taxlaw-2801	982	52	data	datum	NOUN
taxlaw-2801	982	53	–	–	PUNCT
taxlaw-2801	982	54	and	and	CCONJ
taxlaw-2801	982	55	not	not	PART
taxlaw-2801	982	56	on	on	ADP
taxlaw-2801	982	57	who	who	PRON
taxlaw-2801	982	58	opts	opt	VERB
taxlaw-2801	982	59	into	into	ADP
taxlaw-2801	982	60	or	or	CCONJ
taxlaw-2801	982	61	out	out	ADP
taxlaw-2801	982	62	of	of	ADP
taxlaw-2801	982	63	the	the	DET
taxlaw-2801	982	64	system	system	NOUN
taxlaw-2801	982	65	.	.	PUNCT
taxlaw-2801	983	1	as	as	SCONJ
taxlaw-2801	983	2	we	we	PRON
taxlaw-2801	983	3	mentioned	mention	VERB
taxlaw-2801	983	4	above	above	ADV
taxlaw-2801	983	5	(	(	PUNCT
taxlaw-2801	983	6	and	and	CCONJ
taxlaw-2801	983	7	discuss	discuss	VERB
taxlaw-2801	983	8	in	in	ADP
taxlaw-2801	983	9	further	further	ADJ
taxlaw-2801	983	10	detail	detail	NOUN
taxlaw-2801	983	11	below	below	ADV
taxlaw-2801	983	12	)	)	PUNCT
taxlaw-2801	983	13	,	,	PUNCT
taxlaw-2801	983	14	the	the	DET
taxlaw-2801	983	15	best	good	ADJ
taxlaw-2801	983	16	system	system	NOUN
taxlaw-2801	983	17	for	for	ADP
taxlaw-2801	983	18	updating	update	VERB
taxlaw-2801	983	19	presumed	presume	VERB
taxlaw-2801	983	20	profit	profit	NOUN
taxlaw-2801	983	21	margins	margin	NOUN
taxlaw-2801	983	22	would	would	AUX
taxlaw-2801	983	23	likely	likely	ADV
taxlaw-2801	983	24	involve	involve	VERB
taxlaw-2801	983	25	negotiations	negotiation	NOUN
taxlaw-2801	983	26	between	between	ADP
taxlaw-2801	983	27	the	the	DET
taxlaw-2801	983	28	irs	irs	PROPN
taxlaw-2801	983	29	and	and	CCONJ
taxlaw-2801	983	30	industry	industry	NOUN
taxlaw-2801	983	31	representatives	representative	NOUN
taxlaw-2801	983	32	.	.	PUNCT
taxlaw-2801	984	1	the	the	DET
taxlaw-2801	984	2	problem	problem	NOUN
taxlaw-2801	984	3	of	of	ADP
taxlaw-2801	984	4	the	the	DET
taxlaw-2801	984	5	noncompliant	noncompliant	ADJ
taxlaw-2801	984	6	,	,	PUNCT
taxlaw-2801	984	7	high	high	ADJ
taxlaw-2801	984	8	-	-	PUNCT
taxlaw-2801	984	9	income	income	NOUN
taxlaw-2801	984	10	smbs	smb	NOUN
taxlaw-2801	984	11	opting	opt	VERB
taxlaw-2801	984	12	for	for	ADP
taxlaw-2801	984	13	the	the	DET
taxlaw-2801	984	14	regular	regular	ADJ
taxlaw-2801	984	15	income	income	NOUN
taxlaw-2801	984	16	tax	tax	NOUN
taxlaw-2801	984	17	under	under	ADP
taxlaw-2801	984	18	an	an	DET
taxlaw-2801	984	19	optional	optional	ADJ
taxlaw-2801	984	20	presumptive	presumptive	ADJ
taxlaw-2801	984	21	tax	tax	NOUN
taxlaw-2801	984	22	might	might	AUX
taxlaw-2801	984	23	be	be	AUX
taxlaw-2801	984	24	dealt	deal	VERB
taxlaw-2801	984	25	with	with	ADP
taxlaw-2801	984	26	by	by	ADP
taxlaw-2801	984	27	adopting	adopt	VERB
taxlaw-2801	984	28	separate	separate	ADJ
taxlaw-2801	984	29	penalties	penalty	NOUN
taxlaw-2801	984	30	for	for	ADP
taxlaw-2801	984	31	the	the	DET
taxlaw-2801	984	32	presumptive	presumptive	ADJ
taxlaw-2801	984	33	tax	tax	NOUN
taxlaw-2801	984	34	and	and	CCONJ
taxlaw-2801	984	35	the	the	DET
taxlaw-2801	984	36	regular	regular	ADJ
taxlaw-2801	984	37	income	income	NOUN
taxlaw-2801	984	38	tax	tax	NOUN
taxlaw-2801	984	39	.	.	PUNCT
taxlaw-2801	985	1	that	that	PRON
taxlaw-2801	985	2	is	is	ADV
taxlaw-2801	985	3	,	,	PUNCT
taxlaw-2801	985	4	we	we	PRON
taxlaw-2801	985	5	might	might	AUX
taxlaw-2801	985	6	imagine	imagine	VERB
taxlaw-2801	985	7	a	a	DET
taxlaw-2801	985	8	penalty	penalty	NOUN
taxlaw-2801	985	9	regime	regime	NOUN
taxlaw-2801	985	10	that	that	PRON
taxlaw-2801	985	11	says	say	VERB
taxlaw-2801	985	12	,	,	PUNCT
taxlaw-2801	985	13	if	if	SCONJ
taxlaw-2801	985	14	you	you	PRON
taxlaw-2801	985	15	opt	opt	VERB
taxlaw-2801	985	16	into	into	ADP
taxlaw-2801	985	17	the	the	DET
taxlaw-2801	985	18	presumptive	presumptive	ADJ
taxlaw-2801	985	19	tax	tax	NOUN
taxlaw-2801	985	20	regime	regime	NOUN
taxlaw-2801	985	21	,	,	PUNCT
taxlaw-2801	985	22	assuming	assume	VERB
taxlaw-2801	985	23	you	you	PRON
taxlaw-2801	985	24	do	do	AUX
taxlaw-2801	985	25	not	not	PART
taxlaw-2801	985	26	fraudulently	fraudulently	ADV
taxlaw-2801	985	27	hide	hide	VERB
taxlaw-2801	985	28	gross	gross	ADJ
taxlaw-2801	985	29	receipts	receipt	NOUN
taxlaw-2801	985	30	or	or	CCONJ
taxlaw-2801	985	31	lie	lie	VERB
taxlaw-2801	985	32	about	about	ADP
taxlaw-2801	985	33	your	your	PRON
taxlaw-2801	985	34	line	line	NOUN
taxlaw-2801	985	35	of	of	ADP
taxlaw-2801	985	36	business	business	NOUN
taxlaw-2801	985	37	and	and	CCONJ
taxlaw-2801	985	38	assuming	assume	VERB
taxlaw-2801	985	39	you	you	PRON
taxlaw-2801	985	40	do	do	AUX
taxlaw-2801	985	41	not	not	PART
taxlaw-2801	985	42	engage	engage	VERB
taxlaw-2801	985	43	in	in	ADP
taxlaw-2801	985	44	any	any	DET
taxlaw-2801	985	45	clearly	clearly	ADV
taxlaw-2801	985	46	illegal	illegal	ADJ
taxlaw-2801	985	47	presumptive	presumptive	ADJ
taxlaw-2801	985	48	-	-	PUNCT
taxlaw-2801	985	49	tax	tax	NOUN
taxlaw-2801	985	50	-	-	PUNCT
taxlaw-2801	985	51	shelter	shelter	NOUN
taxlaw-2801	985	52	activity	activity	NOUN
taxlaw-2801	985	53	(	(	PUNCT
taxlaw-2801	985	54	described	describe	VERB
taxlaw-2801	985	55	above	above	ADV
taxlaw-2801	985	56	)	)	PUNCT
taxlaw-2801	985	57	,	,	PUNCT
taxlaw-2801	985	58	you	you	PRON
taxlaw-2801	985	59	will	will	AUX
taxlaw-2801	985	60	face	face	VERB
taxlaw-2801	985	61	a	a	DET
taxlaw-2801	985	62	relatively	relatively	ADV
taxlaw-2801	985	63	favorable	favorable	ADJ
taxlaw-2801	985	64	and	and	CCONJ
taxlaw-2801	985	65	friendly	friendly	ADJ
taxlaw-2801	985	66	enforcement	enforcement	NOUN
taxlaw-2801	985	67	environment	environment	NOUN
taxlaw-2801	985	68	,	,	PUNCT
taxlaw-2801	985	69	one	one	NUM
taxlaw-2801	985	70	that	that	PRON
taxlaw-2801	985	71	will	will	AUX
taxlaw-2801	985	72	also	also	ADV
taxlaw-2801	985	73	be	be	AUX
taxlaw-2801	985	74	relatively	relatively	ADV
taxlaw-2801	985	75	cheap	cheap	ADJ
taxlaw-2801	985	76	for	for	SCONJ
taxlaw-2801	985	77	the	the	DET
taxlaw-2801	985	78	irs	irs	PROPN
taxlaw-2801	985	79	to	to	PART
taxlaw-2801	985	80	administer	administer	VERB
taxlaw-2801	985	81	.	.	PUNCT
taxlaw-2801	986	1	123	123	NUM
taxlaw-2801	986	2	if	if	SCONJ
taxlaw-2801	986	3	,	,	PUNCT
taxlaw-2801	986	4	however	however	ADV
taxlaw-2801	986	5	,	,	PUNCT
taxlaw-2801	986	6	you	you	PRON
taxlaw-2801	986	7	are	be	AUX
taxlaw-2801	986	8	an	an	DET
taxlaw-2801	986	9	smb	smb	NOUN
taxlaw-2801	986	10	that	that	PRON
taxlaw-2801	986	11	opts	opt	VERB
taxlaw-2801	986	12	to	to	PART
taxlaw-2801	986	13	be	be	AUX
taxlaw-2801	986	14	taxed	tax	VERB
taxlaw-2801	986	15	under	under	ADP
taxlaw-2801	986	16	the	the	DET
taxlaw-2801	986	17	regular	regular	ADJ
taxlaw-2801	986	18	income	income	NOUN
taxlaw-2801	986	19	tax	tax	NOUN
taxlaw-2801	986	20	,	,	PUNCT
taxlaw-2801	986	21	you	you	PRON
taxlaw-2801	986	22	will	will	AUX
taxlaw-2801	986	23	face	face	VERB
taxlaw-2801	986	24	a	a	DET
taxlaw-2801	986	25	more	more	ADV
taxlaw-2801	986	26	aggressive	aggressive	ADJ
taxlaw-2801	986	27	enforcement	enforcement	NOUN
taxlaw-2801	986	28	environment	environment	NOUN
taxlaw-2801	986	29	,	,	PUNCT
taxlaw-2801	986	30	with	with	ADP
taxlaw-2801	986	31	a	a	DET
taxlaw-2801	986	32	higher	high	ADJ
taxlaw-2801	986	33	probability	probability	NOUN
taxlaw-2801	986	34	of	of	ADP
taxlaw-2801	986	35	audit	audit	NOUN
taxlaw-2801	986	36	and	and	CCONJ
taxlaw-2801	986	37	a	a	DET
taxlaw-2801	986	38	more	more	ADV
taxlaw-2801	986	39	searching	searching	ADJ
taxlaw-2801	986	40	and	and	CCONJ
taxlaw-2801	986	41	intrusive	intrusive	ADJ
taxlaw-2801	986	42	audit	audit	NOUN
taxlaw-2801	986	43	if	if	SCONJ
taxlaw-2801	986	44	you	you	PRON
taxlaw-2801	986	45	get	get	AUX
taxlaw-2801	986	46	audited	audit	VERB
taxlaw-2801	986	47	.	.	PUNCT
taxlaw-2801	987	1	also	also	ADV
taxlaw-2801	987	2	,	,	PUNCT
taxlaw-2801	987	3	if	if	SCONJ
taxlaw-2801	987	4	you	you	PRON
taxlaw-2801	987	5	happen	happen	VERB
taxlaw-2801	987	6	to	to	PART
taxlaw-2801	987	7	be	be	AUX
taxlaw-2801	987	8	found	find	VERB
taxlaw-2801	987	9	guilty	guilty	ADJ
taxlaw-2801	987	10	of	of	ADP
taxlaw-2801	987	11	any	any	DET
taxlaw-2801	987	12	sort	sort	NOUN
taxlaw-2801	987	13	of	of	ADP
taxlaw-2801	987	14	noncompliance	noncompliance	NOUN
taxlaw-2801	987	15	,	,	PUNCT
taxlaw-2801	987	16	you	you	PRON
taxlaw-2801	987	17	would	would	AUX
taxlaw-2801	987	18	face	face	VERB
taxlaw-2801	987	19	a	a	DET
taxlaw-2801	987	20	very	very	ADV
taxlaw-2801	987	21	stiff	stiff	ADJ
taxlaw-2801	987	22	penalty.124	penalty.124	NOUN
taxlaw-2801	987	23	122	122	NUM
taxlaw-2801	987	24	this	this	DET
taxlaw-2801	987	25	phenomenon	phenomenon	NOUN
taxlaw-2801	987	26	,	,	PUNCT
taxlaw-2801	987	27	known	know	VERB
taxlaw-2801	987	28	as	as	ADP
taxlaw-2801	987	29	adverse	adverse	ADJ
taxlaw-2801	987	30	selection	selection	NOUN
taxlaw-2801	987	31	,	,	PUNCT
taxlaw-2801	987	32	arises	arise	VERB
taxlaw-2801	987	33	because	because	SCONJ
taxlaw-2801	987	34	of	of	ADP
taxlaw-2801	987	35	information	information	NOUN
taxlaw-2801	987	36	asymmetry	asymmetry	NOUN
taxlaw-2801	987	37	:	:	PUNCT
taxlaw-2801	987	38	whereas	whereas	SCONJ
taxlaw-2801	987	39	the	the	DET
taxlaw-2801	987	40	insurer	insurer	NOUN
taxlaw-2801	987	41	can	can	AUX
taxlaw-2801	987	42	observe	observe	VERB
taxlaw-2801	987	43	only	only	ADV
taxlaw-2801	987	44	the	the	DET
taxlaw-2801	987	45	average	average	ADJ
taxlaw-2801	987	46	expected	expect	VERB
taxlaw-2801	987	47	cost	cost	NOUN
taxlaw-2801	987	48	of	of	ADP
taxlaw-2801	987	49	the	the	DET
taxlaw-2801	987	50	pool	pool	NOUN
taxlaw-2801	987	51	,	,	PUNCT
taxlaw-2801	987	52	individuals	individual	NOUN
taxlaw-2801	987	53	are	be	AUX
taxlaw-2801	987	54	assumed	assume	VERB
taxlaw-2801	987	55	to	to	PART
taxlaw-2801	987	56	know	know	VERB
taxlaw-2801	987	57	if	if	SCONJ
taxlaw-2801	987	58	their	their	PRON
taxlaw-2801	987	59	expected	expect	VERB
taxlaw-2801	987	60	costs	cost	NOUN
taxlaw-2801	987	61	are	be	AUX
taxlaw-2801	987	62	higher	high	ADJ
taxlaw-2801	987	63	or	or	CCONJ
taxlaw-2801	987	64	lower	low	ADJ
taxlaw-2801	987	65	than	than	ADP
taxlaw-2801	987	66	average	average	ADJ
taxlaw-2801	987	67	.	.	PUNCT
taxlaw-2801	988	1	of	of	ADP
taxlaw-2801	988	2	123	123	NUM
taxlaw-2801	988	3	this	this	PRON
taxlaw-2801	988	4	does	do	AUX
taxlaw-2801	988	5	not	not	PART
taxlaw-2801	988	6	mean	mean	VERB
taxlaw-2801	988	7	,	,	PUNCT
taxlaw-2801	988	8	however	however	ADV
taxlaw-2801	988	9	,	,	PUNCT
taxlaw-2801	988	10	that	that	SCONJ
taxlaw-2801	988	11	the	the	DET
taxlaw-2801	988	12	probability	probability	NOUN
taxlaw-2801	988	13	of	of	ADP
taxlaw-2801	988	14	getting	getting	AUX
taxlaw-2801	988	15	caught	catch	VERB
taxlaw-2801	988	16	under	under	ADP
taxlaw-2801	988	17	this	this	DET
taxlaw-2801	988	18	system	system	NOUN
taxlaw-2801	988	19	is	be	AUX
taxlaw-2801	988	20	lower	low	ADJ
taxlaw-2801	988	21	than	than	ADP
taxlaw-2801	988	22	under	under	ADP
taxlaw-2801	988	23	the	the	DET
taxlaw-2801	988	24	regular	regular	ADJ
taxlaw-2801	988	25	system	system	NOUN
taxlaw-2801	988	26	.	.	PUNCT
taxlaw-2801	989	1	the	the	DET
taxlaw-2801	989	2	whole	whole	ADJ
taxlaw-2801	989	3	idea	idea	NOUN
taxlaw-2801	989	4	is	be	AUX
taxlaw-2801	989	5	to	to	PART
taxlaw-2801	989	6	make	make	VERB
taxlaw-2801	989	7	the	the	DET
taxlaw-2801	989	8	presumptive	presumptive	ADJ
taxlaw-2801	989	9	system	system	NOUN
taxlaw-2801	989	10	easy	easy	ADJ
taxlaw-2801	989	11	and	and	CCONJ
taxlaw-2801	989	12	cheap	cheap	ADJ
taxlaw-2801	989	13	to	to	PART
taxlaw-2801	989	14	administer	administer	VERB
taxlaw-2801	989	15	,	,	PUNCT
taxlaw-2801	989	16	and	and	CCONJ
taxlaw-2801	989	17	with	with	ADP
taxlaw-2801	989	18	a	a	DET
taxlaw-2801	989	19	high	high	ADJ
taxlaw-2801	989	20	probability	probability	NOUN
taxlaw-2801	989	21	of	of	ADP
taxlaw-2801	989	22	detection	detection	NOUN
taxlaw-2801	989	23	(	(	PUNCT
taxlaw-2801	989	24	thus	thus	ADV
taxlaw-2801	989	25	,	,	PUNCT
taxlaw-2801	989	26	with	with	ADP
taxlaw-2801	989	27	no	no	DET
taxlaw-2801	989	28	need	need	NOUN
taxlaw-2801	989	29	for	for	ADP
taxlaw-2801	989	30	high	high	ADJ
taxlaw-2801	989	31	penalties	penalty	NOUN
taxlaw-2801	989	32	or	or	CCONJ
taxlaw-2801	989	33	costly	costly	ADJ
taxlaw-2801	989	34	audits	audits	NOUN
taxlaw-2801	989	35	)	)	PUNCT
taxlaw-2801	989	36	.	.	PUNCT
taxlaw-2801	990	1	124	124	NUM
taxlaw-2801	990	2	this	this	DET
taxlaw-2801	990	3	idea	idea	NOUN
taxlaw-2801	990	4	has	have	VERB
taxlaw-2801	990	5	much	much	ADJ
taxlaw-2801	990	6	in	in	ADP
taxlaw-2801	990	7	common	common	ADJ
taxlaw-2801	990	8	with	with	ADP
taxlaw-2801	990	9	alex	alex	PROPN
taxlaw-2801	990	10	raskolnikov	raskolnikov	PROPN
taxlaw-2801	990	11	’s	’s	PART
taxlaw-2801	990	12	proposal	proposal	NOUN
taxlaw-2801	990	13	for	for	ADP
taxlaw-2801	990	14	tailoring	tailor	VERB
taxlaw-2801	990	15	enforcement	enforcement	NOUN
taxlaw-2801	990	16	regimes	regime	NOUN
taxlaw-2801	990	17	to	to	ADP
taxlaw-2801	990	18	the	the	DET
taxlaw-2801	990	19	type	type	NOUN
taxlaw-2801	990	20	of	of	ADP
taxlaw-2801	990	21	taxpayer	taxpayer	NOUN
taxlaw-2801	990	22	in	in	ADP
taxlaw-2801	990	23	question	question	NOUN
taxlaw-2801	990	24	.	.	PUNCT
taxlaw-2801	991	1	alex	alex	PROPN
taxlaw-2801	991	2	raskolnikov	raskolnikov	PROPN
taxlaw-2801	991	3	,	,	PUNCT
taxlaw-2801	991	4	supra	supra	PROPN
taxlaw-2801	991	5	note	note	NOUN
taxlaw-2801	991	6	71	71	NUM
taxlaw-2801	991	7	,	,	PUNCT
taxlaw-2801	991	8	at	at	ADP
taxlaw-2801	991	9	689	689	NUM
taxlaw-2801	991	10	.	.	PUNCT
taxlaw-2801	992	1	raskolnikov	raskolnikov	PROPN
taxlaw-2801	992	2	’s	’s	PART
taxlaw-2801	992	3	idea	idea	NOUN
taxlaw-2801	992	4	is	be	AUX
taxlaw-2801	992	5	to	to	PART
taxlaw-2801	992	6	structure	structure	VERB
taxlaw-2801	992	7	the	the	DET
taxlaw-2801	992	8	tax	tax	NOUN
taxlaw-2801	992	9	enforcement	enforcement	NOUN
taxlaw-2801	992	10	regime	regime	NOUN
taxlaw-2801	992	11	so	so	SCONJ
taxlaw-2801	992	12	that	that	SCONJ
taxlaw-2801	992	13	it	it	PRON
taxlaw-2801	992	14	distinguishes	distinguish	VERB
taxlaw-2801	992	15	between	between	ADP
taxlaw-2801	992	16	taxpayers	taxpayer	NOUN
taxlaw-2801	992	17	who	who	PRON
taxlaw-2801	992	18	are	be	AUX
taxlaw-2801	992	19	“	"	PUNCT
taxlaw-2801	992	20	gamers	gamer	NOUN
taxlaw-2801	992	21	”	"	PUNCT
taxlaw-2801	992	22	(	(	PUNCT
taxlaw-2801	992	23	the	the	DET
taxlaw-2801	992	24	ones	one	NOUN
taxlaw-2801	992	25	who	who	PRON
taxlaw-2801	992	26	are	be	AUX
taxlaw-2801	992	27	the	the	DET
taxlaw-2801	992	28	classic	classic	ADJ
taxlaw-2801	992	29	rational	rational	ADJ
taxlaw-2801	992	30	actors	actor	NOUN
taxlaw-2801	992	31	of	of	ADP
taxlaw-2801	992	32	standard	standard	ADJ
taxlaw-2801	992	33	deterrence	deterrence	NOUN
taxlaw-2801	992	34	theory	theory	NOUN
taxlaw-2801	992	35	)	)	PUNCT
taxlaw-2801	992	36	and	and	CCONJ
taxlaw-2801	992	37	those	those	PRON
taxlaw-2801	992	38	who	who	PRON
taxlaw-2801	992	39	are	be	AUX
taxlaw-2801	992	40	not	not	PART
taxlaw-2801	992	41	gamers	gamer	NOUN
taxlaw-2801	992	42	,	,	PUNCT
taxlaw-2801	992	43	who	who	PRON
taxlaw-2801	992	44	2011	2011	NUM
taxlaw-2801	992	45	]	]	PUNCT
taxlaw-2801	992	46	narrowing	narrow	VERB
taxlaw-2801	992	47	the	the	DET
taxlaw-2801	992	48	tax	tax	NOUN
taxlaw-2801	992	49	gap	gap	NOUN
taxlaw-2801	992	50	through	through	ADP
taxlaw-2801	992	51	presumptive	presumptive	ADJ
taxlaw-2801	992	52	taxation	taxation	NOUN
taxlaw-2801	992	53	141	141	NUM
taxlaw-2801	992	54	course	course	NOUN
taxlaw-2801	992	55	,	,	PUNCT
taxlaw-2801	992	56	the	the	DET
taxlaw-2801	992	57	enhanced	enhanced	ADJ
taxlaw-2801	992	58	enforcement	enforcement	NOUN
taxlaw-2801	992	59	under	under	ADP
taxlaw-2801	992	60	the	the	DET
taxlaw-2801	992	61	income	income	NOUN
taxlaw-2801	992	62	tax	tax	NOUN
taxlaw-2801	992	63	for	for	ADP
taxlaw-2801	992	64	smbs	smb	NOUN
taxlaw-2801	992	65	would	would	AUX
taxlaw-2801	992	66	be	be	AUX
taxlaw-2801	992	67	expensive	expensive	ADJ
taxlaw-2801	992	68	(	(	PUNCT
taxlaw-2801	992	69	as	as	SCONJ
taxlaw-2801	992	70	we	we	PRON
taxlaw-2801	992	71	have	have	AUX
taxlaw-2801	992	72	said	say	VERB
taxlaw-2801	992	73	all	all	ADV
taxlaw-2801	992	74	along	along	ADV
taxlaw-2801	992	75	)	)	PUNCT
taxlaw-2801	992	76	,	,	PUNCT
taxlaw-2801	992	77	but	but	CCONJ
taxlaw-2801	992	78	perhaps	perhaps	ADV
taxlaw-2801	992	79	enough	enough	ADJ
taxlaw-2801	992	80	money	money	NOUN
taxlaw-2801	992	81	could	could	AUX
taxlaw-2801	992	82	be	be	AUX
taxlaw-2801	992	83	saved	save	VERB
taxlaw-2801	992	84	from	from	ADP
taxlaw-2801	992	85	the	the	DET
taxlaw-2801	992	86	lower	low	ADJ
taxlaw-2801	992	87	enforcement	enforcement	NOUN
taxlaw-2801	992	88	costs	cost	NOUN
taxlaw-2801	992	89	on	on	ADP
taxlaw-2801	992	90	the	the	DET
taxlaw-2801	992	91	presumptive	presumptive	ADJ
taxlaw-2801	992	92	tax	tax	NOUN
taxlaw-2801	992	93	side	side	NOUN
taxlaw-2801	992	94	to	to	PART
taxlaw-2801	992	95	fund	fund	VERB
taxlaw-2801	992	96	the	the	DET
taxlaw-2801	992	97	increase	increase	NOUN
taxlaw-2801	992	98	on	on	ADP
taxlaw-2801	992	99	the	the	DET
taxlaw-2801	992	100	regular	regular	ADJ
taxlaw-2801	992	101	income	income	NOUN
taxlaw-2801	992	102	tax	tax	NOUN
taxlaw-2801	992	103	side	side	NOUN
taxlaw-2801	992	104	.	.	PUNCT
taxlaw-2801	993	1	one	one	NUM
taxlaw-2801	993	2	difficulty	difficulty	NOUN
taxlaw-2801	993	3	with	with	ADP
taxlaw-2801	993	4	this	this	DET
taxlaw-2801	993	5	suggestion	suggestion	NOUN
taxlaw-2801	993	6	is	be	AUX
taxlaw-2801	993	7	that	that	SCONJ
taxlaw-2801	993	8	it	it	PRON
taxlaw-2801	993	9	would	would	AUX
taxlaw-2801	993	10	be	be	AUX
taxlaw-2801	993	11	hard	hard	ADJ
taxlaw-2801	993	12	for	for	SCONJ
taxlaw-2801	993	13	policymakers	policymaker	NOUN
taxlaw-2801	993	14	to	to	PART
taxlaw-2801	993	15	calibrate	calibrate	VERB
taxlaw-2801	993	16	the	the	DET
taxlaw-2801	993	17	distinctions	distinction	NOUN
taxlaw-2801	993	18	between	between	ADP
taxlaw-2801	993	19	the	the	DET
taxlaw-2801	993	20	two	two	NUM
taxlaw-2801	993	21	enforcement	enforcement	NOUN
taxlaw-2801	993	22	regimes	regime	NOUN
taxlaw-2801	993	23	such	such	ADJ
taxlaw-2801	993	24	that	that	SCONJ
taxlaw-2801	993	25	the	the	DET
taxlaw-2801	993	26	appropriate	appropriate	ADJ
taxlaw-2801	993	27	incentives	incentive	NOUN
taxlaw-2801	993	28	would	would	AUX
taxlaw-2801	993	29	be	be	AUX
taxlaw-2801	993	30	created	create	VERB
taxlaw-2801	993	31	.	.	PUNCT
taxlaw-2801	994	1	for	for	ADP
taxlaw-2801	994	2	example	example	NOUN
taxlaw-2801	994	3	,	,	PUNCT
taxlaw-2801	994	4	if	if	SCONJ
taxlaw-2801	994	5	the	the	DET
taxlaw-2801	994	6	enforcement	enforcement	NOUN
taxlaw-2801	994	7	environment	environment	NOUN
taxlaw-2801	994	8	of	of	ADP
taxlaw-2801	994	9	the	the	DET
taxlaw-2801	994	10	presumptive	presumptive	ADJ
taxlaw-2801	994	11	tax	tax	NOUN
taxlaw-2801	994	12	regime	regime	NOUN
taxlaw-2801	994	13	were	be	AUX
taxlaw-2801	994	14	made	make	VERB
taxlaw-2801	994	15	too	too	ADV
taxlaw-2801	994	16	friendly	friendly	ADJ
taxlaw-2801	994	17	and	and	CCONJ
taxlaw-2801	994	18	cooperative	cooperative	ADJ
taxlaw-2801	994	19	,	,	PUNCT
taxlaw-2801	994	20	it	it	PRON
taxlaw-2801	994	21	might	might	AUX
taxlaw-2801	994	22	be	be	AUX
taxlaw-2801	994	23	subject	subject	ADJ
taxlaw-2801	994	24	to	to	ADP
taxlaw-2801	994	25	exploitation	exploitation	NOUN
taxlaw-2801	994	26	–	–	PUNCT
taxlaw-2801	994	27	so	so	ADV
taxlaw-2801	994	28	much	much	ADV
taxlaw-2801	994	29	so	so	ADV
taxlaw-2801	994	30	,	,	PUNCT
taxlaw-2801	994	31	in	in	ADP
taxlaw-2801	994	32	fact	fact	NOUN
taxlaw-2801	994	33	,	,	PUNCT
taxlaw-2801	994	34	that	that	SCONJ
taxlaw-2801	994	35	high	high	ADJ
taxlaw-2801	994	36	-	-	PUNCT
taxlaw-2801	994	37	profit	profit	NOUN
taxlaw-2801	994	38	taxpayers	taxpayer	NOUN
taxlaw-2801	994	39	bent	bent	ADJ
taxlaw-2801	994	40	on	on	ADP
taxlaw-2801	994	41	noncompliance	noncompliance	NOUN
taxlaw-2801	994	42	would	would	AUX
taxlaw-2801	994	43	actually	actually	ADV
taxlaw-2801	994	44	do	do	VERB
taxlaw-2801	994	45	better	well	ADV
taxlaw-2801	994	46	by	by	ADP
taxlaw-2801	994	47	opting	opt	VERB
taxlaw-2801	994	48	into	into	ADP
taxlaw-2801	994	49	the	the	DET
taxlaw-2801	994	50	presumptive	presumptive	ADJ
taxlaw-2801	994	51	regime	regime	NOUN
taxlaw-2801	994	52	.	.	PUNCT
taxlaw-2801	995	1	the	the	DET
taxlaw-2801	995	2	more	more	ADV
taxlaw-2801	995	3	likely	likely	ADJ
taxlaw-2801	995	4	outcome	outcome	NOUN
taxlaw-2801	995	5	,	,	PUNCT
taxlaw-2801	995	6	however	however	ADV
taxlaw-2801	995	7	,	,	PUNCT
taxlaw-2801	995	8	is	be	AUX
taxlaw-2801	995	9	that	that	SCONJ
taxlaw-2801	995	10	some	some	PRON
taxlaw-2801	995	11	of	of	ADP
taxlaw-2801	995	12	the	the	DET
taxlaw-2801	995	13	high	high	ADJ
taxlaw-2801	995	14	-	-	PUNCT
taxlaw-2801	995	15	income	income	NOUN
taxlaw-2801	995	16	noncompliers	noncomplier	NOUN
taxlaw-2801	995	17	(	(	PUNCT
taxlaw-2801	995	18	or	or	CCONJ
taxlaw-2801	995	19	gamers	gamer	NOUN
taxlaw-2801	995	20	)	)	PUNCT
taxlaw-2801	995	21	would	would	AUX
taxlaw-2801	995	22	opt	opt	VERB
taxlaw-2801	995	23	into	into	ADP
taxlaw-2801	995	24	the	the	DET
taxlaw-2801	995	25	presumptive	presumptive	ADJ
taxlaw-2801	995	26	regime	regime	NOUN
taxlaw-2801	995	27	,	,	PUNCT
taxlaw-2801	995	28	not	not	PART
taxlaw-2801	995	29	to	to	PART
taxlaw-2801	995	30	exploit	exploit	VERB
taxlaw-2801	995	31	the	the	DET
taxlaw-2801	995	32	enhanced	enhanced	ADJ
taxlaw-2801	995	33	opportunity	opportunity	NOUN
taxlaw-2801	995	34	to	to	PART
taxlaw-2801	995	35	engage	engage	VERB
taxlaw-2801	995	36	in	in	ADP
taxlaw-2801	995	37	noncompliance	noncompliance	NOUN
taxlaw-2801	995	38	but	but	CCONJ
taxlaw-2801	995	39	,	,	PUNCT
taxlaw-2801	995	40	to	to	ADP
taxlaw-2801	995	41	the	the	DET
taxlaw-2801	995	42	contrary	contrary	NOUN
taxlaw-2801	995	43	,	,	PUNCT
taxlaw-2801	995	44	to	to	PART
taxlaw-2801	995	45	avoid	avoid	VERB
taxlaw-2801	995	46	the	the	DET
taxlaw-2801	995	47	enhanced	enhanced	ADJ
taxlaw-2801	995	48	penalties	penalty	NOUN
taxlaw-2801	995	49	in	in	ADP
taxlaw-2801	995	50	the	the	DET
taxlaw-2801	995	51	other	other	ADJ
taxlaw-2801	995	52	regime	regime	NOUN
taxlaw-2801	995	53	and	and	CCONJ
taxlaw-2801	995	54	,	,	PUNCT
taxlaw-2801	995	55	simply	simply	ADV
taxlaw-2801	995	56	,	,	PUNCT
taxlaw-2801	995	57	to	to	PART
taxlaw-2801	995	58	pay	pay	VERB
taxlaw-2801	995	59	the	the	DET
taxlaw-2801	995	60	lower	low	ADJ
taxlaw-2801	995	61	tax	tax	NOUN
taxlaw-2801	995	62	.	.	PUNCT
taxlaw-2801	996	1	and	and	CCONJ
taxlaw-2801	996	2	if	if	SCONJ
taxlaw-2801	996	3	this	this	PRON
taxlaw-2801	996	4	happens	happen	VERB
taxlaw-2801	996	5	,	,	PUNCT
taxlaw-2801	996	6	it	it	PRON
taxlaw-2801	996	7	would	would	AUX
taxlaw-2801	996	8	produce	produce	VERB
taxlaw-2801	996	9	further	further	ADJ
taxlaw-2801	996	10	administrative	administrative	ADJ
taxlaw-2801	996	11	cost	cost	NOUN
taxlaw-2801	996	12	savings	saving	NOUN
taxlaw-2801	996	13	that	that	PRON
taxlaw-2801	996	14	could	could	AUX
taxlaw-2801	996	15	also	also	ADV
taxlaw-2801	996	16	be	be	AUX
taxlaw-2801	996	17	used	use	VERB
taxlaw-2801	996	18	to	to	PART
taxlaw-2801	996	19	fund	fund	VERB
taxlaw-2801	996	20	the	the	DET
taxlaw-2801	996	21	increased	increase	VERB
taxlaw-2801	996	22	enforcement	enforcement	NOUN
taxlaw-2801	996	23	efforts	effort	NOUN
taxlaw-2801	996	24	under	under	ADP
taxlaw-2801	996	25	the	the	DET
taxlaw-2801	996	26	regular	regular	ADJ
taxlaw-2801	996	27	smb	smb	NOUN
taxlaw-2801	996	28	income	income	NOUN
taxlaw-2801	996	29	tax	tax	NOUN
taxlaw-2801	996	30	.	.	PUNCT
taxlaw-2801	997	1	in	in	ADP
taxlaw-2801	997	2	sum	sum	NOUN
taxlaw-2801	997	3	,	,	PUNCT
taxlaw-2801	997	4	under	under	ADP
taxlaw-2801	997	5	the	the	DET
taxlaw-2801	997	6	dual	dual	ADJ
taxlaw-2801	997	7	-	-	PUNCT
taxlaw-2801	997	8	track	track	NOUN
taxlaw-2801	997	9	enforcement	enforcement	NOUN
taxlaw-2801	997	10	regime	regime	NOUN
taxlaw-2801	997	11	,	,	PUNCT
taxlaw-2801	997	12	two	two	NUM
taxlaw-2801	997	13	optional	optional	ADJ
taxlaw-2801	997	14	and	and	CCONJ
taxlaw-2801	997	15	parallel	parallel	ADJ
taxlaw-2801	997	16	systems	system	NOUN
taxlaw-2801	997	17	of	of	ADP
taxlaw-2801	997	18	smb	smb	PROPN
taxlaw-2801	997	19	taxation	taxation	NOUN
taxlaw-2801	997	20	would	would	AUX
taxlaw-2801	997	21	be	be	AUX
taxlaw-2801	997	22	created	create	VERB
taxlaw-2801	997	23	.	.	PUNCT
taxlaw-2801	998	1	the	the	DET
taxlaw-2801	998	2	first	first	ADJ
taxlaw-2801	998	3	one	one	NUM
taxlaw-2801	998	4	would	would	AUX
taxlaw-2801	998	5	be	be	AUX
taxlaw-2801	998	6	the	the	DET
taxlaw-2801	998	7	presumptive	presumptive	ADJ
taxlaw-2801	998	8	system	system	NOUN
taxlaw-2801	998	9	,	,	PUNCT
taxlaw-2801	998	10	which	which	PRON
taxlaw-2801	998	11	would	would	AUX
taxlaw-2801	998	12	be	be	AUX
taxlaw-2801	998	13	by	by	ADP
taxlaw-2801	998	14	its	its	PRON
taxlaw-2801	998	15	nature	nature	NOUN
taxlaw-2801	998	16	difficult	difficult	ADJ
taxlaw-2801	998	17	to	to	ADP
taxlaw-2801	998	18	game	game	NOUN
taxlaw-2801	998	19	(	(	PUNCT
taxlaw-2801	998	20	because	because	SCONJ
taxlaw-2801	998	21	of	of	ADP
taxlaw-2801	998	22	the	the	DET
taxlaw-2801	998	23	compulsory	compulsory	ADJ
taxlaw-2801	998	24	withholding	withholding	NOUN
taxlaw-2801	998	25	and	and	CCONJ
taxlaw-2801	998	26	the	the	DET
taxlaw-2801	998	27	disallowance	disallowance	NOUN
taxlaw-2801	998	28	of	of	ADP
taxlaw-2801	998	29	all	all	DET
taxlaw-2801	998	30	deductions	deduction	NOUN
taxlaw-2801	998	31	)	)	PUNCT
taxlaw-2801	998	32	and	and	CCONJ
taxlaw-2801	998	33	in	in	ADP
taxlaw-2801	998	34	which	which	PRON
taxlaw-2801	998	35	high	high	ADJ
taxlaw-2801	998	36	levels	level	NOUN
taxlaw-2801	998	37	of	of	ADP
taxlaw-2801	998	38	compliance	compliance	NOUN
taxlaw-2801	998	39	could	could	AUX
taxlaw-2801	998	40	be	be	AUX
taxlaw-2801	998	41	achieved	achieve	VERB
taxlaw-2801	998	42	even	even	ADV
taxlaw-2801	998	43	in	in	ADP
taxlaw-2801	998	44	an	an	DET
taxlaw-2801	998	45	environment	environment	NOUN
taxlaw-2801	998	46	with	with	ADP
taxlaw-2801	998	47	low	low	ADJ
taxlaw-2801	998	48	audit	audit	NOUN
taxlaw-2801	998	49	costs	cost	NOUN
taxlaw-2801	998	50	per	per	ADP
taxlaw-2801	998	51	taxpayer	taxpayer	NOUN
taxlaw-2801	998	52	.	.	PUNCT
taxlaw-2801	999	1	the	the	DET
taxlaw-2801	999	2	second	second	ADJ
taxlaw-2801	999	3	system	system	NOUN
taxlaw-2801	999	4	would	would	AUX
taxlaw-2801	999	5	be	be	AUX
taxlaw-2801	999	6	the	the	DET
taxlaw-2801	999	7	regular	regular	ADJ
taxlaw-2801	999	8	income	income	NOUN
taxlaw-2801	999	9	tax	tax	NOUN
taxlaw-2801	999	10	,	,	PUNCT
taxlaw-2801	999	11	which	which	PRON
taxlaw-2801	999	12	would	would	AUX
taxlaw-2801	999	13	be	be	AUX
taxlaw-2801	999	14	structurally	structurally	ADV
taxlaw-2801	999	15	easier	easy	ADJ
taxlaw-2801	999	16	to	to	ADP
taxlaw-2801	999	17	game	game	NOUN
taxlaw-2801	999	18	(	(	PUNCT
taxlaw-2801	999	19	overstating	overstate	VERB
taxlaw-2801	999	20	deductions	deduction	NOUN
taxlaw-2801	999	21	would	would	AUX
taxlaw-2801	999	22	still	still	ADV
taxlaw-2801	999	23	be	be	AUX
taxlaw-2801	999	24	possible	possible	ADJ
taxlaw-2801	999	25	)	)	PUNCT
taxlaw-2801	999	26	and	and	CCONJ
taxlaw-2801	999	27	where	where	SCONJ
taxlaw-2801	999	28	high	high	ADJ
taxlaw-2801	999	29	level	level	NOUN
taxlaw-2801	999	30	compliance	compliance	NOUN
taxlaw-2801	999	31	could	could	AUX
taxlaw-2801	999	32	only	only	ADV
taxlaw-2801	999	33	be	be	AUX
taxlaw-2801	999	34	reached	reach	VERB
taxlaw-2801	999	35	with	with	ADP
taxlaw-2801	999	36	either	either	CCONJ
taxlaw-2801	999	37	very	very	ADV
taxlaw-2801	999	38	high	high	ADJ
taxlaw-2801	999	39	penalties	penalty	NOUN
taxlaw-2801	999	40	or	or	CCONJ
taxlaw-2801	999	41	high	high	ADJ
taxlaw-2801	999	42	audit	audit	NOUN
taxlaw-2801	999	43	costs	cost	NOUN
taxlaw-2801	999	44	per	per	ADP
taxlaw-2801	999	45	taxpayer	taxpayer	NOUN
taxlaw-2801	999	46	.	.	PUNCT
taxlaw-2801	1000	1	the	the	PRON
taxlaw-2801	1000	2	larger	large	ADJ
taxlaw-2801	1000	3	the	the	DET
taxlaw-2801	1000	4	number	number	NOUN
taxlaw-2801	1000	5	of	of	ADP
taxlaw-2801	1000	6	taxpayers	taxpayer	NOUN
taxlaw-2801	1000	7	that	that	PRON
taxlaw-2801	1000	8	opt	opt	VERB
taxlaw-2801	1000	9	into	into	ADP
taxlaw-2801	1000	10	the	the	DET
taxlaw-2801	1000	11	presumptive	presumptive	ADJ
taxlaw-2801	1000	12	system	system	NOUN
taxlaw-2801	1000	13	,	,	PUNCT
taxlaw-2801	1000	14	the	the	PRON
taxlaw-2801	1000	15	higher	high	ADJ
taxlaw-2801	1000	16	the	the	DET
taxlaw-2801	1000	17	amount	amount	NOUN
taxlaw-2801	1000	18	of	of	ADP
taxlaw-2801	1000	19	resources	resource	NOUN
taxlaw-2801	1000	20	that	that	PRON
taxlaw-2801	1000	21	would	would	AUX
taxlaw-2801	1000	22	be	be	AUX
taxlaw-2801	1000	23	freed	free	VERB
taxlaw-2801	1000	24	to	to	PART
taxlaw-2801	1000	25	enforce	enforce	VERB
taxlaw-2801	1000	26	the	the	DET
taxlaw-2801	1000	27	regular	regular	ADJ
taxlaw-2801	1000	28	system	system	NOUN
taxlaw-2801	1000	29	,	,	PUNCT
taxlaw-2801	1000	30	leading	lead	VERB
taxlaw-2801	1000	31	to	to	ADP
taxlaw-2801	1000	32	a	a	DET
taxlaw-2801	1000	33	higher	high	ADJ
taxlaw-2801	1000	34	overall	overall	ADJ
taxlaw-2801	1000	35	compliance	compliance	NOUN
taxlaw-2801	1000	36	environment	environment	NOUN
taxlaw-2801	1000	37	.	.	PUNCT
taxlaw-2801	1001	1	having	having	AUX
taxlaw-2801	1001	2	said	say	VERB
taxlaw-2801	1001	3	all	all	PRON
taxlaw-2801	1001	4	of	of	ADP
taxlaw-2801	1001	5	this	this	PRON
taxlaw-2801	1001	6	,	,	PUNCT
taxlaw-2801	1001	7	what	what	PRON
taxlaw-2801	1001	8	is	be	AUX
taxlaw-2801	1001	9	the	the	DET
taxlaw-2801	1001	10	benefit	benefit	NOUN
taxlaw-2801	1001	11	of	of	ADP
taxlaw-2801	1001	12	making	make	VERB
taxlaw-2801	1001	13	the	the	DET
taxlaw-2801	1001	14	presumptive	presumptive	ADJ
taxlaw-2801	1001	15	tax	tax	NOUN
taxlaw-2801	1001	16	expost	expost	ADP
taxlaw-2801	1001	17	optional	optional	NOUN
taxlaw-2801	1001	18	in	in	ADP
taxlaw-2801	1001	19	the	the	DET
taxlaw-2801	1001	20	first	first	ADJ
taxlaw-2801	1001	21	place	place	NOUN
taxlaw-2801	1001	22	?	?	PUNCT
taxlaw-2801	1002	1	the	the	DET
taxlaw-2801	1002	2	answer	answer	NOUN
taxlaw-2801	1002	3	is	be	AUX
taxlaw-2801	1002	4	that	that	SCONJ
taxlaw-2801	1002	5	by	by	ADP
taxlaw-2801	1002	6	doing	do	VERB
taxlaw-2801	1002	7	so	so	ADV
taxlaw-2801	1002	8	we	we	PRON
taxlaw-2801	1002	9	reduce	reduce	VERB
taxlaw-2801	1002	10	a	a	DET
taxlaw-2801	1002	11	particular	particular	ADJ
taxlaw-2801	1002	12	type	type	NOUN
taxlaw-2801	1002	13	of	of	ADP
taxlaw-2801	1002	14	inequity	inequity	NOUN
taxlaw-2801	1002	15	:	:	PUNCT
taxlaw-2801	1002	16	that	that	SCONJ
taxlaw-2801	1002	17	of	of	ADP
taxlaw-2801	1002	18	taxing	tax	VERB
taxlaw-2801	1002	19	the	the	DET
taxlaw-2801	1002	20	lower	low	ADJ
taxlaw-2801	1002	21	-	-	PUNCT
taxlaw-2801	1002	22	than	than	ADP
taxlaw-2801	1002	23	-	-	PUNCT
taxlaw-2801	1002	24	average	average	ADJ
taxlaw-2801	1002	25	-	-	PUNCT
taxlaw-2801	1002	26	profit	profit	NOUN
taxlaw-2801	1002	27	business	business	NOUN
taxlaw-2801	1002	28	as	as	SCONJ
taxlaw-2801	1002	29	if	if	SCONJ
taxlaw-2801	1002	30	it	it	PRON
taxlaw-2801	1002	31	were	be	AUX
taxlaw-2801	1002	32	an	an	DET
taxlaw-2801	1002	33	average	average	ADJ
taxlaw-2801	1002	34	-	-	PUNCT
taxlaw-2801	1002	35	profit	profit	NOUN
taxlaw-2801	1002	36	business	business	NOUN
taxlaw-2801	1002	37	.	.	PUNCT
taxlaw-2801	1003	1	hence	hence	ADV
taxlaw-2801	1003	2	,	,	PUNCT
taxlaw-2801	1003	3	the	the	DET
taxlaw-2801	1003	4	taxpayer	taxpayer	NOUN
taxlaw-2801	1003	5	who	who	PRON
taxlaw-2801	1003	6	happens	happen	VERB
taxlaw-2801	1003	7	to	to	PART
taxlaw-2801	1003	8	incur	incur	VERB
taxlaw-2801	1003	9	larger	large	ADJ
taxlaw-2801	1003	10	expenses	expense	NOUN
taxlaw-2801	1003	11	in	in	ADP
taxlaw-2801	1003	12	a	a	DET
taxlaw-2801	1003	13	given	give	VERB
taxlaw-2801	1003	14	year	year	NOUN
taxlaw-2801	1003	15	than	than	ADP
taxlaw-2801	1003	16	others	other	NOUN
taxlaw-2801	1003	17	in	in	ADP
taxlaw-2801	1003	18	the	the	DET
taxlaw-2801	1003	19	same	same	ADJ
taxlaw-2801	1003	20	line	line	NOUN
taxlaw-2801	1003	21	of	of	ADP
taxlaw-2801	1003	22	business	business	NOUN
taxlaw-2801	1003	23	(	(	PUNCT
taxlaw-2801	1003	24	under	under	ADP
taxlaw-2801	1003	25	the	the	DET
taxlaw-2801	1003	26	mgr	mgr	NOUN
taxlaw-2801	1003	27	tax	tax	NOUN
taxlaw-2801	1003	28	)	)	PUNCT
taxlaw-2801	1003	29	or	or	CCONJ
taxlaw-2801	1003	30	others	other	NOUN
taxlaw-2801	1003	31	with	with	ADP
taxlaw-2801	1003	32	the	the	DET
taxlaw-2801	1003	33	same	same	ADJ
taxlaw-2801	1003	34	multi	multi	ADJ
taxlaw-2801	1003	35	-	-	ADJ
taxlaw-2801	1003	36	factor	factor	ADJ
taxlaw-2801	1003	37	profile	profile	NOUN
taxlaw-2801	1003	38	(	(	PUNCT
taxlaw-2801	1003	39	under	under	ADP
taxlaw-2801	1003	40	the	the	DET
taxlaw-2801	1003	41	tachshiv	tachshiv	NOUN
taxlaw-2801	1003	42	-	-	PUNCT
taxlaw-2801	1003	43	like	like	ADJ
taxlaw-2801	1003	44	tax	tax	NOUN
taxlaw-2801	1003	45	)	)	PUNCT
taxlaw-2801	1003	46	can	can	AUX
taxlaw-2801	1003	47	opt	opt	VERB
taxlaw-2801	1003	48	for	for	ADP
taxlaw-2801	1003	49	the	the	DET
taxlaw-2801	1003	50	more	more	ADV
taxlaw-2801	1003	51	accurate	accurate	ADJ
taxlaw-2801	1003	52	and	and	CCONJ
taxlaw-2801	1003	53	fine	fine	ADV
taxlaw-2801	1003	54	-	-	PUNCT
taxlaw-2801	1003	55	grained	grain	VERB
taxlaw-2801	1003	56	calculation	calculation	NOUN
taxlaw-2801	1003	57	of	of	ADP
taxlaw-2801	1003	58	income	income	NOUN
taxlaw-2801	1003	59	under	under	ADP
taxlaw-2801	1003	60	the	the	DET
taxlaw-2801	1003	61	regular	regular	ADJ
taxlaw-2801	1003	62	income	income	NOUN
taxlaw-2801	1003	63	tax	tax	NOUN
taxlaw-2801	1003	64	.	.	PUNCT
taxlaw-2801	1004	1	this	this	PRON
taxlaw-2801	1004	2	would	would	AUX
taxlaw-2801	1004	3	be	be	AUX
taxlaw-2801	1004	4	an	an	DET
taxlaw-2801	1004	5	especially	especially	ADV
taxlaw-2801	1004	6	useful	useful	ADJ
taxlaw-2801	1004	7	option	option	NOUN
taxlaw-2801	1004	8	for	for	ADP
taxlaw-2801	1004	9	start	start	VERB
taxlaw-2801	1004	10	-	-	PUNCT
taxlaw-2801	1004	11	up	up	ADP
taxlaw-2801	1004	12	firms	firm	NOUN
taxlaw-2801	1004	13	,	,	PUNCT
taxlaw-2801	1004	14	which	which	PRON
taxlaw-2801	1004	15	almost	almost	ADV
taxlaw-2801	1004	16	always	always	ADV
taxlaw-2801	1004	17	will	will	AUX
taxlaw-2801	1004	18	have	have	VERB
taxlaw-2801	1004	19	lower	low	ADJ
taxlaw-2801	1004	20	-	-	PUNCT
taxlaw-2801	1004	21	thanaverage	thanaverage	NOUN
taxlaw-2801	1004	22	profits	profit	NOUN
taxlaw-2801	1004	23	in	in	ADP
taxlaw-2801	1004	24	their	their	PRON
taxlaw-2801	1004	25	early	early	ADJ
taxlaw-2801	1004	26	years	year	NOUN
taxlaw-2801	1004	27	of	of	ADP
taxlaw-2801	1004	28	operation.125	operation.125	NOUN
taxlaw-2801	1004	29	want	want	VERB
taxlaw-2801	1004	30	to	to	PART
taxlaw-2801	1004	31	pay	pay	VERB
taxlaw-2801	1004	32	their	their	PRON
taxlaw-2801	1004	33	taxes	taxis	NOUN
taxlaw-2801	1004	34	out	out	ADP
taxlaw-2801	1004	35	of	of	ADP
taxlaw-2801	1004	36	a	a	DET
taxlaw-2801	1004	37	sense	sense	NOUN
taxlaw-2801	1004	38	of	of	ADP
taxlaw-2801	1004	39	duty	duty	NOUN
taxlaw-2801	1004	40	or	or	CCONJ
taxlaw-2801	1004	41	out	out	ADP
taxlaw-2801	1004	42	of	of	ADP
taxlaw-2801	1004	43	habit	habit	NOUN
taxlaw-2801	1004	44	and	and	CCONJ
taxlaw-2801	1004	45	have	have	VERB
taxlaw-2801	1004	46	no	no	DET
taxlaw-2801	1004	47	interest	interest	NOUN
taxlaw-2801	1004	48	in	in	ADP
taxlaw-2801	1004	49	trying	try	VERB
taxlaw-2801	1004	50	to	to	PART
taxlaw-2801	1004	51	exploit	exploit	VERB
taxlaw-2801	1004	52	loopholes	loophole	NOUN
taxlaw-2801	1004	53	or	or	CCONJ
taxlaw-2801	1004	54	play	play	VERB
taxlaw-2801	1004	55	the	the	DET
taxlaw-2801	1004	56	audit	audit	NOUN
taxlaw-2801	1004	57	lottery	lottery	NOUN
taxlaw-2801	1004	58	.	.	PUNCT
taxlaw-2801	1005	1	those	those	PRON
taxlaw-2801	1005	2	who	who	PRON
taxlaw-2801	1005	3	are	be	AUX
taxlaw-2801	1005	4	in	in	ADP
taxlaw-2801	1005	5	the	the	DET
taxlaw-2801	1005	6	former	former	ADJ
taxlaw-2801	1005	7	group	group	NOUN
taxlaw-2801	1005	8	would	would	AUX
taxlaw-2801	1005	9	elect	elect	VERB
taxlaw-2801	1005	10	to	to	PART
taxlaw-2801	1005	11	be	be	AUX
taxlaw-2801	1005	12	subject	subject	ADJ
taxlaw-2801	1005	13	to	to	ADP
taxlaw-2801	1005	14	what	what	PRON
taxlaw-2801	1005	15	raskolnikov	raskolnikov	PROPN
taxlaw-2801	1005	16	calls	call	VERB
taxlaw-2801	1005	17	the	the	DET
taxlaw-2801	1005	18	“	"	PUNCT
taxlaw-2801	1005	19	traditional	traditional	ADJ
taxlaw-2801	1005	20	enforcement	enforcement	NOUN
taxlaw-2801	1005	21	regime	regime	NOUN
taxlaw-2801	1005	22	,	,	PUNCT
taxlaw-2801	1005	23	”	"	PUNCT
taxlaw-2801	1005	24	with	with	ADP
taxlaw-2801	1005	25	high	high	ADJ
taxlaw-2801	1005	26	penalties	penalty	NOUN
taxlaw-2801	1005	27	,	,	PUNCT
taxlaw-2801	1005	28	high	high	ADJ
taxlaw-2801	1005	29	risk	risk	NOUN
taxlaw-2801	1005	30	of	of	ADP
taxlaw-2801	1005	31	audits	audits	NOUN
taxlaw-2801	1005	32	,	,	PUNCT
taxlaw-2801	1005	33	and	and	CCONJ
taxlaw-2801	1005	34	the	the	DET
taxlaw-2801	1005	35	like	like	ADJ
taxlaw-2801	1005	36	.	.	PUNCT
taxlaw-2801	1006	1	those	those	PRON
taxlaw-2801	1006	2	who	who	PRON
taxlaw-2801	1006	3	are	be	AUX
taxlaw-2801	1006	4	in	in	ADP
taxlaw-2801	1006	5	the	the	DET
taxlaw-2801	1006	6	latter	latter	ADJ
taxlaw-2801	1006	7	group	group	NOUN
taxlaw-2801	1006	8	would	would	AUX
taxlaw-2801	1006	9	face	face	VERB
taxlaw-2801	1006	10	a	a	DET
taxlaw-2801	1006	11	more	more	ADV
taxlaw-2801	1006	12	cooperative	cooperative	ADJ
taxlaw-2801	1006	13	enforcement	enforcement	NOUN
taxlaw-2801	1006	14	environment	environment	NOUN
taxlaw-2801	1006	15	.	.	PUNCT
taxlaw-2801	1007	1	the	the	DET
taxlaw-2801	1007	2	reduction	reduction	NOUN
taxlaw-2801	1007	3	of	of	ADP
taxlaw-2801	1007	4	this	this	DET
taxlaw-2801	1007	5	horizontal	horizontal	ADJ
taxlaw-2801	1007	6	inequity	inequity	NOUN
taxlaw-2801	1007	7	is	be	AUX
taxlaw-2801	1007	8	what	what	PRON
taxlaw-2801	1007	9	makes	make	VERB
taxlaw-2801	1007	10	the	the	DET
taxlaw-2801	1007	11	optional	optional	ADJ
taxlaw-2801	1007	12	approach	approach	NOUN
taxlaw-2801	1007	13	so	so	ADV
taxlaw-2801	1007	14	appealing	appealing	ADJ
taxlaw-2801	1007	15	.	.	PUNCT
taxlaw-2801	1008	1	there	there	PRON
taxlaw-2801	1008	2	is	be	VERB
taxlaw-2801	1008	3	also	also	ADV
taxlaw-2801	1008	4	some	some	DET
taxlaw-2801	1008	5	enhanced	enhanced	ADJ
taxlaw-2801	1008	6	efficiency	efficiency	NOUN
taxlaw-2801	1008	7	associated	associate	VERB
taxlaw-2801	1008	8	with	with	ADP
taxlaw-2801	1008	9	this	this	DET
taxlaw-2801	1008	10	approach	approach	NOUN
taxlaw-2801	1008	11	,	,	PUNCT
taxlaw-2801	1008	12	if	if	SCONJ
taxlaw-2801	1008	13	only	only	ADV
taxlaw-2801	1008	14	because	because	SCONJ
taxlaw-2801	1008	15	,	,	PUNCT
taxlaw-2801	1008	16	by	by	ADP
taxlaw-2801	1008	17	lowering	lower	VERB
taxlaw-2801	1008	18	the	the	DET
taxlaw-2801	1008	19	overall	overall	ADJ
taxlaw-2801	1008	20	tax	tax	NOUN
taxlaw-2801	1008	21	burden	burden	NOUN
taxlaw-2801	1008	22	(	(	PUNCT
taxlaw-2801	1008	23	because	because	SCONJ
taxlaw-2801	1008	24	of	of	ADP
taxlaw-2801	1008	25	the	the	DET
taxlaw-2801	1008	26	option	option	NOUN
taxlaw-2801	1008	27	to	to	PART
taxlaw-2801	1008	28	pay	pay	VERB
taxlaw-2801	1008	29	the	the	DET
taxlaw-2801	1008	30	lower	low	ADJ
taxlaw-2801	1008	31	tax	tax	NOUN
taxlaw-2801	1008	32	)	)	PUNCT
taxlaw-2801	1008	33	we	we	PRON
taxlaw-2801	1008	34	reduce	reduce	VERB
taxlaw-2801	1008	35	the	the	DET
taxlaw-2801	1008	36	potential	potential	ADJ
taxlaw-2801	1008	37	work	work	NOUN
taxlaw-2801	1008	38	/	/	SYM
taxlaw-2801	1008	39	leisure	leisure	NOUN
taxlaw-2801	1008	40	distortion	distortion	NOUN
taxlaw-2801	1008	41	and	and	CCONJ
taxlaw-2801	1008	42	the	the	DET
taxlaw-2801	1008	43	tax	tax	NOUN
taxlaw-2801	1008	44	-	-	PUNCT
taxlaw-2801	1008	45	induced	induce	VERB
taxlaw-2801	1008	46	incentive	incentive	NOUN
taxlaw-2801	1008	47	towards	towards	ADP
taxlaw-2801	1008	48	vertical	vertical	ADJ
taxlaw-2801	1008	49	integration	integration	NOUN
taxlaw-2801	1008	50	.	.	PUNCT
taxlaw-2801	1009	1	whether	whether	SCONJ
taxlaw-2801	1009	2	the	the	DET
taxlaw-2801	1009	3	optional	optional	ADJ
taxlaw-2801	1009	4	approach	approach	NOUN
taxlaw-2801	1009	5	makes	make	VERB
taxlaw-2801	1009	6	overall	overall	ADJ
taxlaw-2801	1009	7	sense	sense	NOUN
taxlaw-2801	1009	8	,	,	PUNCT
taxlaw-2801	1009	9	then	then	ADV
taxlaw-2801	1009	10	(	(	PUNCT
taxlaw-2801	1009	11	compared	compare	VERB
taxlaw-2801	1009	12	with	with	ADP
taxlaw-2801	1009	13	,	,	PUNCT
taxlaw-2801	1009	14	say	say	INTJ
taxlaw-2801	1009	15	,	,	PUNCT
taxlaw-2801	1009	16	the	the	DET
taxlaw-2801	1009	17	125	125	NUM
taxlaw-2801	1009	18	in	in	ADP
taxlaw-2801	1009	19	fact	fact	NOUN
taxlaw-2801	1009	20	,	,	PUNCT
taxlaw-2801	1009	21	given	give	VERB
taxlaw-2801	1009	22	this	this	DET
taxlaw-2801	1009	23	characteristic	characteristic	NOUN
taxlaw-2801	1009	24	of	of	ADP
taxlaw-2801	1009	25	start	start	ADJ
taxlaw-2801	1009	26	ups	up	NOUN
taxlaw-2801	1009	27	,	,	PUNCT
taxlaw-2801	1009	28	it	it	PRON
taxlaw-2801	1009	29	would	would	AUX
taxlaw-2801	1009	30	make	make	VERB
taxlaw-2801	1009	31	sense	sense	NOUN
taxlaw-2801	1009	32	,	,	PUNCT
taxlaw-2801	1009	33	even	even	ADV
taxlaw-2801	1009	34	under	under	ADP
taxlaw-2801	1009	35	a	a	DET
taxlaw-2801	1009	36	mandatory	mandatory	ADJ
taxlaw-2801	1009	37	presumptive	presumptive	ADJ
taxlaw-2801	1009	38	tax	tax	NOUN
taxlaw-2801	1009	39	regime	regime	NOUN
taxlaw-2801	1009	40	,	,	PUNCT
taxlaw-2801	1009	41	to	to	PART
taxlaw-2801	1009	42	make	make	VERB
taxlaw-2801	1009	43	the	the	DET
taxlaw-2801	1009	44	regime	regime	NOUN
taxlaw-2801	1009	45	optional	optional	ADJ
taxlaw-2801	1009	46	for	for	ADP
taxlaw-2801	1009	47	start	start	VERB
taxlaw-2801	1009	48	-	-	PUNCT
taxlaw-2801	1009	49	up	up	ADP
taxlaw-2801	1009	50	companies	company	NOUN
taxlaw-2801	1009	51	for	for	ADP
taxlaw-2801	1009	52	the	the	DET
taxlaw-2801	1009	53	first	first	ADJ
taxlaw-2801	1009	54	several	several	ADJ
taxlaw-2801	1009	55	years	year	NOUN
taxlaw-2801	1009	56	of	of	ADP
taxlaw-2801	1009	57	their	their	PRON
taxlaw-2801	1009	58	existence	existence	NOUN
taxlaw-2801	1009	59	.	.	PUNCT
taxlaw-2801	1010	1	how	how	SCONJ
taxlaw-2801	1010	2	many	many	ADJ
taxlaw-2801	1010	3	years	year	NOUN
taxlaw-2801	1010	4	they	they	PRON
taxlaw-2801	1010	5	should	should	AUX
taxlaw-2801	1010	6	get	get	VERB
taxlaw-2801	1010	7	the	the	DET
taxlaw-2801	1010	8	regular	regular	ADJ
taxlaw-2801	1010	9	income	income	NOUN
taxlaw-2801	1010	10	tax	tax	NOUN
taxlaw-2801	1010	11	option	option	NOUN
taxlaw-2801	1010	12	would	would	AUX
taxlaw-2801	1010	13	be	be	AUX
taxlaw-2801	1010	14	determined	determine	VERB
taxlaw-2801	1010	15	by	by	ADP
taxlaw-2801	1010	16	the	the	DET
taxlaw-2801	1010	17	service	service	NOUN
taxlaw-2801	1010	18	and	and	CCONJ
taxlaw-2801	1010	19	could	could	AUX
taxlaw-2801	1010	20	vary	vary	VERB
taxlaw-2801	1010	21	across	across	ADP
taxlaw-2801	1010	22	lines	line	NOUN
taxlaw-2801	1010	23	of	of	ADP
taxlaw-2801	1010	24	business	business	NOUN
taxlaw-2801	1010	25	.	.	PUNCT
taxlaw-2801	1011	1	142	142	NUM
taxlaw-2801	1011	2	columbia	columbia	PROPN
taxlaw-2801	1011	3	journal	journal	PROPN
taxlaw-2801	1011	4	of	of	ADP
taxlaw-2801	1011	5	tax	tax	NOUN
taxlaw-2801	1011	6	law	law	NOUN
taxlaw-2801	1011	7	[	[	X
taxlaw-2801	1011	8	vol	vol	NOUN
taxlaw-2801	1011	9	.	.	PUNCT
taxlaw-2801	1012	1	2:100	2:100	NUM
taxlaw-2801	1012	2	mandatory	mandatory	ADJ
taxlaw-2801	1012	3	version	version	NOUN
taxlaw-2801	1012	4	of	of	ADP
taxlaw-2801	1012	5	the	the	DET
taxlaw-2801	1012	6	same	same	ADJ
taxlaw-2801	1012	7	tax	tax	NOUN
taxlaw-2801	1012	8	)	)	PUNCT
taxlaw-2801	1012	9	,	,	PUNCT
taxlaw-2801	1012	10	would	would	AUX
taxlaw-2801	1012	11	depend	depend	VERB
taxlaw-2801	1012	12	on	on	ADP
taxlaw-2801	1012	13	an	an	DET
taxlaw-2801	1012	14	analysis	analysis	NOUN
taxlaw-2801	1012	15	of	of	ADP
taxlaw-2801	1012	16	whether	whether	SCONJ
taxlaw-2801	1012	17	the	the	DET
taxlaw-2801	1012	18	particular	particular	ADJ
taxlaw-2801	1012	19	horizontal	horizontal	ADJ
taxlaw-2801	1012	20	equity	equity	NOUN
taxlaw-2801	1012	21	improvement	improvement	NOUN
taxlaw-2801	1012	22	described	describe	VERB
taxlaw-2801	1012	23	above	above	ADV
taxlaw-2801	1012	24	,	,	PUNCT
taxlaw-2801	1012	25	plus	plus	CCONJ
taxlaw-2801	1012	26	the	the	DET
taxlaw-2801	1012	27	slight	slight	ADJ
taxlaw-2801	1012	28	efficiency	efficiency	NOUN
taxlaw-2801	1012	29	improvement	improvement	NOUN
taxlaw-2801	1012	30	,	,	PUNCT
taxlaw-2801	1012	31	would	would	AUX
taxlaw-2801	1012	32	outweigh	outweigh	VERB
taxlaw-2801	1012	33	the	the	DET
taxlaw-2801	1012	34	various	various	ADJ
taxlaw-2801	1012	35	costs	cost	NOUN
taxlaw-2801	1012	36	identified	identify	VERB
taxlaw-2801	1012	37	above	above	ADV
taxlaw-2801	1012	38	,	,	PUNCT
taxlaw-2801	1012	39	including	include	VERB
taxlaw-2801	1012	40	the	the	DET
taxlaw-2801	1012	41	loss	loss	NOUN
taxlaw-2801	1012	42	of	of	ADP
taxlaw-2801	1012	43	revenue.126	revenue.126	NOUN
taxlaw-2801	1012	44	3	3	NUM
taxlaw-2801	1012	45	.	.	PUNCT
taxlaw-2801	1013	1	variations	variation	NOUN
taxlaw-2801	1013	2	on	on	ADP
taxlaw-2801	1013	3	the	the	DET
taxlaw-2801	1013	4	theme	theme	NOUN
taxlaw-2801	1013	5	the	the	DET
taxlaw-2801	1013	6	ex	ex	NOUN
taxlaw-2801	1013	7	-	-	NOUN
taxlaw-2801	1013	8	ante	ante	ADJ
taxlaw-2801	1013	9	,	,	PUNCT
taxlaw-2801	1013	10	optional	optional	ADJ
taxlaw-2801	1013	11	presumptive	presumptive	ADJ
taxlaw-2801	1013	12	tax	tax	NOUN
taxlaw-2801	1013	13	.	.	PUNCT
taxlaw-2801	1014	1	would	would	AUX
taxlaw-2801	1014	2	anything	anything	PRON
taxlaw-2801	1014	3	change	change	VERB
taxlaw-2801	1014	4	if	if	SCONJ
taxlaw-2801	1014	5	the	the	DET
taxlaw-2801	1014	6	election	election	NOUN
taxlaw-2801	1014	7	to	to	PART
taxlaw-2801	1014	8	be	be	AUX
taxlaw-2801	1014	9	taxed	tax	VERB
taxlaw-2801	1014	10	under	under	ADP
taxlaw-2801	1014	11	the	the	DET
taxlaw-2801	1014	12	presumptive	presumptive	ADJ
taxlaw-2801	1014	13	tax	tax	NOUN
taxlaw-2801	1014	14	or	or	CCONJ
taxlaw-2801	1014	15	the	the	DET
taxlaw-2801	1014	16	regular	regular	ADJ
taxlaw-2801	1014	17	income	income	NOUN
taxlaw-2801	1014	18	tax	tax	NOUN
taxlaw-2801	1014	19	had	have	VERB
taxlaw-2801	1014	20	to	to	PART
taxlaw-2801	1014	21	be	be	AUX
taxlaw-2801	1014	22	exercised	exercise	VERB
taxlaw-2801	1014	23	ex	ex	PRON
taxlaw-2801	1014	24	ante	ante	NOUN
taxlaw-2801	1014	25	(	(	PUNCT
taxlaw-2801	1014	26	at	at	ADP
taxlaw-2801	1014	27	the	the	DET
taxlaw-2801	1014	28	beginning	beginning	NOUN
taxlaw-2801	1014	29	of	of	ADP
taxlaw-2801	1014	30	the	the	DET
taxlaw-2801	1014	31	year	year	NOUN
taxlaw-2801	1014	32	or	or	CCONJ
taxlaw-2801	1014	33	at	at	ADP
taxlaw-2801	1014	34	the	the	DET
taxlaw-2801	1014	35	beginning	beginning	NOUN
taxlaw-2801	1014	36	of	of	ADP
taxlaw-2801	1014	37	some	some	DET
taxlaw-2801	1014	38	period	period	NOUN
taxlaw-2801	1014	39	of	of	ADP
taxlaw-2801	1014	40	time	time	NOUN
taxlaw-2801	1014	41	,	,	PUNCT
taxlaw-2801	1014	42	before	before	SCONJ
taxlaw-2801	1014	43	the	the	DET
taxlaw-2801	1014	44	taxpayer	taxpayer	NOUN
taxlaw-2801	1014	45	’s	’s	PART
taxlaw-2801	1014	46	income	income	NOUN
taxlaw-2801	1014	47	is	be	AUX
taxlaw-2801	1014	48	known	know	VERB
taxlaw-2801	1014	49	)	)	PUNCT
taxlaw-2801	1014	50	rather	rather	ADV
taxlaw-2801	1014	51	than	than	ADP
taxlaw-2801	1014	52	ex	ex	PRON
taxlaw-2801	1014	53	post	post	NOUN
taxlaw-2801	1014	54	(	(	PUNCT
taxlaw-2801	1014	55	after	after	SCONJ
taxlaw-2801	1014	56	the	the	DET
taxlaw-2801	1014	57	taxpayer	taxpayer	NOUN
taxlaw-2801	1014	58	knows	know	VERB
taxlaw-2801	1014	59	her	her	PRON
taxlaw-2801	1014	60	income)?127	income)?127	NOUN
taxlaw-2801	1014	61	in	in	ADP
taxlaw-2801	1014	62	such	such	DET
taxlaw-2801	1014	63	a	a	DET
taxlaw-2801	1014	64	case	case	NOUN
taxlaw-2801	1014	65	(	(	PUNCT
taxlaw-2801	1014	66	assuming	assume	VERB
taxlaw-2801	1014	67	,	,	PUNCT
taxlaw-2801	1014	68	of	of	ADP
taxlaw-2801	1014	69	course	course	NOUN
taxlaw-2801	1014	70	,	,	PUNCT
taxlaw-2801	1014	71	that	that	SCONJ
taxlaw-2801	1014	72	the	the	DET
taxlaw-2801	1014	73	option	option	NOUN
taxlaw-2801	1014	74	can	can	AUX
taxlaw-2801	1014	75	not	not	PART
taxlaw-2801	1014	76	be	be	AUX
taxlaw-2801	1014	77	changed	change	VERB
taxlaw-2801	1014	78	during	during	ADP
taxlaw-2801	1014	79	the	the	DET
taxlaw-2801	1014	80	year	year	NOUN
taxlaw-2801	1014	81	)	)	PUNCT
taxlaw-2801	1014	82	,	,	PUNCT
taxlaw-2801	1014	83	the	the	DET
taxlaw-2801	1014	84	taxpayer	taxpayer	NOUN
taxlaw-2801	1014	85	would	would	AUX
taxlaw-2801	1014	86	not	not	PART
taxlaw-2801	1014	87	base	base	VERB
taxlaw-2801	1014	88	her	her	PRON
taxlaw-2801	1014	89	decision	decision	NOUN
taxlaw-2801	1014	90	on	on	ADP
taxlaw-2801	1014	91	a	a	DET
taxlaw-2801	1014	92	comparison	comparison	NOUN
taxlaw-2801	1014	93	of	of	ADP
taxlaw-2801	1014	94	known	know	VERB
taxlaw-2801	1014	95	tax	tax	NOUN
taxlaw-2801	1014	96	liabilities	liability	NOUN
taxlaw-2801	1014	97	,	,	PUNCT
taxlaw-2801	1014	98	but	but	CCONJ
taxlaw-2801	1014	99	rather	rather	ADV
taxlaw-2801	1014	100	on	on	ADP
taxlaw-2801	1014	101	an	an	DET
taxlaw-2801	1014	102	educated	educate	VERB
taxlaw-2801	1014	103	guess	guess	NOUN
taxlaw-2801	1014	104	as	as	ADP
taxlaw-2801	1014	105	to	to	ADP
taxlaw-2801	1014	106	what	what	PRON
taxlaw-2801	1014	107	her	her	PRON
taxlaw-2801	1014	108	future	future	ADJ
taxlaw-2801	1014	109	income	income	NOUN
taxlaw-2801	1014	110	may	may	AUX
taxlaw-2801	1014	111	be	be	AUX
taxlaw-2801	1014	112	.	.	PUNCT
taxlaw-2801	1015	1	still	still	ADV
taxlaw-2801	1015	2	,	,	PUNCT
taxlaw-2801	1015	3	the	the	DET
taxlaw-2801	1015	4	analysis	analysis	NOUN
taxlaw-2801	1015	5	would	would	AUX
taxlaw-2801	1015	6	be	be	AUX
taxlaw-2801	1015	7	much	much	ADV
taxlaw-2801	1015	8	the	the	DET
taxlaw-2801	1015	9	same	same	ADJ
taxlaw-2801	1015	10	:	:	PUNCT
taxlaw-2801	1015	11	taxpayers	taxpayer	NOUN
taxlaw-2801	1015	12	who	who	PRON
taxlaw-2801	1015	13	expect	expect	VERB
taxlaw-2801	1015	14	to	to	PART
taxlaw-2801	1015	15	have	have	VERB
taxlaw-2801	1015	16	a	a	DET
taxlaw-2801	1015	17	relatively	relatively	ADV
taxlaw-2801	1015	18	high	high	ADJ
taxlaw-2801	1015	19	income	income	NOUN
taxlaw-2801	1015	20	would	would	AUX
taxlaw-2801	1015	21	opt	opt	VERB
taxlaw-2801	1015	22	into	into	ADP
taxlaw-2801	1015	23	the	the	DET
taxlaw-2801	1015	24	presumptive	presumptive	ADJ
taxlaw-2801	1015	25	system	system	NOUN
taxlaw-2801	1015	26	and	and	CCONJ
taxlaw-2801	1015	27	taxpayers	taxpayer	NOUN
taxlaw-2801	1015	28	expecting	expect	VERB
taxlaw-2801	1015	29	a	a	DET
taxlaw-2801	1015	30	relatively	relatively	ADV
taxlaw-2801	1015	31	low	low	ADJ
taxlaw-2801	1015	32	income	income	NOUN
taxlaw-2801	1015	33	would	would	AUX
taxlaw-2801	1015	34	opt	opt	VERB
taxlaw-2801	1015	35	out	out	ADP
taxlaw-2801	1015	36	.	.	PUNCT
taxlaw-2801	1016	1	and	and	CCONJ
taxlaw-2801	1016	2	for	for	ADP
taxlaw-2801	1016	3	those	those	PRON
taxlaw-2801	1016	4	who	who	PRON
taxlaw-2801	1016	5	guess	guess	VERB
taxlaw-2801	1016	6	correctly	correctly	ADV
taxlaw-2801	1016	7	,	,	PUNCT
taxlaw-2801	1016	8	the	the	DET
taxlaw-2801	1016	9	analysis	analysis	NOUN
taxlaw-2801	1016	10	of	of	ADP
taxlaw-2801	1016	11	the	the	DET
taxlaw-2801	1016	12	inequities	inequity	NOUN
taxlaw-2801	1016	13	and	and	CCONJ
taxlaw-2801	1016	14	inefficiencies	inefficiency	NOUN
taxlaw-2801	1016	15	would	would	AUX
taxlaw-2801	1016	16	be	be	AUX
taxlaw-2801	1016	17	the	the	DET
taxlaw-2801	1016	18	same	same	ADJ
taxlaw-2801	1016	19	as	as	ADP
taxlaw-2801	1016	20	under	under	ADP
taxlaw-2801	1016	21	the	the	DET
taxlaw-2801	1016	22	ex	ex	NOUN
taxlaw-2801	1016	23	-	-	NOUN
taxlaw-2801	1016	24	post	post	ADJ
taxlaw-2801	1016	25	,	,	PUNCT
taxlaw-2801	1016	26	optional	optional	ADJ
taxlaw-2801	1016	27	regime	regime	NOUN
taxlaw-2801	1016	28	.	.	PUNCT
taxlaw-2801	1017	1	for	for	ADP
taxlaw-2801	1017	2	those	those	PRON
taxlaw-2801	1017	3	who	who	PRON
taxlaw-2801	1017	4	guess	guess	VERB
taxlaw-2801	1017	5	wrong	wrong	ADJ
taxlaw-2801	1017	6	,	,	PUNCT
taxlaw-2801	1017	7	however	however	ADV
taxlaw-2801	1017	8	,	,	PUNCT
taxlaw-2801	1017	9	the	the	DET
taxlaw-2801	1017	10	outcome	outcome	NOUN
taxlaw-2801	1017	11	is	be	AUX
taxlaw-2801	1017	12	mixed	mixed	ADJ
taxlaw-2801	1017	13	.	.	PUNCT
taxlaw-2801	1018	1	for	for	ADP
taxlaw-2801	1018	2	those	those	PRON
taxlaw-2801	1018	3	who	who	PRON
taxlaw-2801	1018	4	wrongly	wrongly	ADV
taxlaw-2801	1018	5	opt	opt	VERB
taxlaw-2801	1018	6	into	into	ADP
taxlaw-2801	1018	7	the	the	DET
taxlaw-2801	1018	8	presumptive	presumptive	ADJ
taxlaw-2801	1018	9	system	system	NOUN
taxlaw-2801	1018	10	–	–	PUNCT
taxlaw-2801	1018	11	i.e.	i.e.	X
taxlaw-2801	1018	12	,	,	PUNCT
taxlaw-2801	1018	13	they	they	PRON
taxlaw-2801	1018	14	thought	think	VERB
taxlaw-2801	1018	15	that	that	SCONJ
taxlaw-2801	1018	16	their	their	PRON
taxlaw-2801	1018	17	tax	tax	NOUN
taxlaw-2801	1018	18	liability	liability	NOUN
taxlaw-2801	1018	19	under	under	ADP
taxlaw-2801	1018	20	the	the	DET
taxlaw-2801	1018	21	regular	regular	ADJ
taxlaw-2801	1018	22	system	system	NOUN
taxlaw-2801	1018	23	would	would	AUX
taxlaw-2801	1018	24	be	be	AUX
taxlaw-2801	1018	25	higher	high	ADJ
taxlaw-2801	1018	26	than	than	ADP
taxlaw-2801	1018	27	the	the	DET
taxlaw-2801	1018	28	presumptive	presumptive	ADJ
taxlaw-2801	1018	29	amount	amount	NOUN
taxlaw-2801	1018	30	,	,	PUNCT
taxlaw-2801	1018	31	but	but	CCONJ
taxlaw-2801	1018	32	it	it	PRON
taxlaw-2801	1018	33	ended	end	VERB
taxlaw-2801	1018	34	up	up	ADP
taxlaw-2801	1018	35	being	be	AUX
taxlaw-2801	1018	36	lower	low	ADJ
taxlaw-2801	1018	37	–	–	PUNCT
taxlaw-2801	1018	38	the	the	DET
taxlaw-2801	1018	39	ex	ex	NOUN
taxlaw-2801	1018	40	-	-	NOUN
taxlaw-2801	1018	41	ante	ante	ADJ
taxlaw-2801	1018	42	,	,	PUNCT
taxlaw-2801	1018	43	optional	optional	ADJ
taxlaw-2801	1018	44	system	system	NOUN
taxlaw-2801	1018	45	is	be	AUX
taxlaw-2801	1018	46	more	more	ADV
taxlaw-2801	1018	47	regressive	regressive	ADJ
taxlaw-2801	1018	48	than	than	ADP
taxlaw-2801	1018	49	the	the	DET
taxlaw-2801	1018	50	ex	ex	NOUN
taxlaw-2801	1018	51	-	-	NOUN
taxlaw-2801	1018	52	post	post	ADJ
taxlaw-2801	1018	53	one	one	NUM
taxlaw-2801	1018	54	,	,	PUNCT
taxlaw-2801	1018	55	though	though	SCONJ
taxlaw-2801	1018	56	no	no	PRON
taxlaw-2801	1018	57	more	more	ADV
taxlaw-2801	1018	58	regressive	regressive	ADJ
taxlaw-2801	1018	59	than	than	ADP
taxlaw-2801	1018	60	the	the	DET
taxlaw-2801	1018	61	mandatory	mandatory	ADJ
taxlaw-2801	1018	62	approach	approach	NOUN
taxlaw-2801	1018	63	.	.	PUNCT
taxlaw-2801	1019	1	for	for	ADP
taxlaw-2801	1019	2	those	those	DET
taxlaw-2801	1019	3	taxpayers	taxpayer	NOUN
taxlaw-2801	1019	4	who	who	PRON
taxlaw-2801	1019	5	wrongly	wrongly	ADV
taxlaw-2801	1019	6	opt	opt	VERB
taxlaw-2801	1019	7	for	for	ADP
taxlaw-2801	1019	8	the	the	DET
taxlaw-2801	1019	9	regular	regular	ADJ
taxlaw-2801	1019	10	system	system	NOUN
taxlaw-2801	1019	11	(	(	PUNCT
taxlaw-2801	1019	12	expecting	expect	VERB
taxlaw-2801	1019	13	to	to	PART
taxlaw-2801	1019	14	have	have	VERB
taxlaw-2801	1019	15	a	a	DET
taxlaw-2801	1019	16	relatively	relatively	ADV
taxlaw-2801	1019	17	low	low	ADJ
taxlaw-2801	1019	18	income	income	NOUN
taxlaw-2801	1019	19	but	but	CCONJ
taxlaw-2801	1019	20	in	in	ADP
taxlaw-2801	1019	21	fact	fact	NOUN
taxlaw-2801	1019	22	experiencing	experience	VERB
taxlaw-2801	1019	23	a	a	DET
taxlaw-2801	1019	24	relatively	relatively	ADV
taxlaw-2801	1019	25	high	high	ADJ
taxlaw-2801	1019	26	income	income	NOUN
taxlaw-2801	1019	27	)	)	PUNCT
taxlaw-2801	1019	28	,	,	PUNCT
taxlaw-2801	1019	29	the	the	DET
taxlaw-2801	1019	30	ex	ex	NOUN
taxlaw-2801	1019	31	-	-	ADJ
taxlaw-2801	1019	32	ante	ante	NOUN
taxlaw-2801	1019	33	system	system	NOUN
taxlaw-2801	1019	34	is	be	AUX
taxlaw-2801	1019	35	more	more	ADV
taxlaw-2801	1019	36	progressive	progressive	ADJ
taxlaw-2801	1019	37	than	than	ADP
taxlaw-2801	1019	38	the	the	DET
taxlaw-2801	1019	39	ex	ex	X
taxlaw-2801	1019	40	–	–	NOUN
taxlaw-2801	1019	41	post	post	ADJ
taxlaw-2801	1019	42	,	,	PUNCT
taxlaw-2801	1019	43	optional	optional	ADJ
taxlaw-2801	1019	44	system	system	NOUN
taxlaw-2801	1019	45	,	,	PUNCT
taxlaw-2801	1019	46	and	and	CCONJ
taxlaw-2801	1019	47	indeed	indeed	ADV
taxlaw-2801	1019	48	more	more	ADV
taxlaw-2801	1019	49	progressive	progressive	ADJ
taxlaw-2801	1019	50	than	than	ADP
taxlaw-2801	1019	51	the	the	DET
taxlaw-2801	1019	52	mandatory	mandatory	ADJ
taxlaw-2801	1019	53	presumptive	presumptive	ADJ
taxlaw-2801	1019	54	regime	regime	NOUN
taxlaw-2801	1019	55	.	.	PUNCT
taxlaw-2801	1020	1	that	that	PRON
taxlaw-2801	1020	2	is	is	ADV
taxlaw-2801	1020	3	,	,	PUNCT
taxlaw-2801	1020	4	the	the	DET
taxlaw-2801	1020	5	taxpayer	taxpayer	NOUN
taxlaw-2801	1020	6	essentially	essentially	ADV
taxlaw-2801	1020	7	would	would	AUX
taxlaw-2801	1020	8	be	be	AUX
taxlaw-2801	1020	9	opting	opt	VERB
taxlaw-2801	1020	10	to	to	PART
taxlaw-2801	1020	11	be	be	AUX
taxlaw-2801	1020	12	taxed	tax	VERB
taxlaw-2801	1020	13	under	under	ADP
taxlaw-2801	1020	14	the	the	DET
taxlaw-2801	1020	15	higher	high	ADJ
taxlaw-2801	1020	16	-	-	PUNCT
taxlaw-2801	1020	17	income	income	NOUN
taxlaw-2801	1020	18	,	,	PUNCT
taxlaw-2801	1020	19	tax	tax	NOUN
taxlaw-2801	1020	20	regime.128	regime.128	NOUN
taxlaw-2801	1020	21	negotiated	negotiate	VERB
taxlaw-2801	1020	22	approach	approach	NOUN
taxlaw-2801	1020	23	.	.	PUNCT
taxlaw-2801	1021	1	rather	rather	ADV
taxlaw-2801	1021	2	than	than	ADP
taxlaw-2801	1021	3	imposing	impose	VERB
taxlaw-2801	1021	4	a	a	DET
taxlaw-2801	1021	5	presumptive	presumptive	ADJ
taxlaw-2801	1021	6	tax	tax	NOUN
taxlaw-2801	1021	7	from	from	ADP
taxlaw-2801	1021	8	the	the	DET
taxlaw-2801	1021	9	top	top	NOUN
taxlaw-2801	1021	10	down	down	ADP
taxlaw-2801	1021	11	,	,	PUNCT
taxlaw-2801	1021	12	with	with	ADP
taxlaw-2801	1021	13	congress	congress	PROPN
taxlaw-2801	1021	14	and	and	CCONJ
taxlaw-2801	1021	15	the	the	DET
taxlaw-2801	1021	16	irs	irs	PROPN
taxlaw-2801	1021	17	imposing	impose	VERB
taxlaw-2801	1021	18	a	a	DET
taxlaw-2801	1021	19	given	give	VERB
taxlaw-2801	1021	20	set	set	NOUN
taxlaw-2801	1021	21	of	of	ADP
taxlaw-2801	1021	22	rules	rule	NOUN
taxlaw-2801	1021	23	,	,	PUNCT
taxlaw-2801	1021	24	it	it	PRON
taxlaw-2801	1021	25	might	might	AUX
taxlaw-2801	1021	26	be	be	AUX
taxlaw-2801	1021	27	better	well	ADJ
taxlaw-2801	1021	28	(	(	PUNCT
taxlaw-2801	1021	29	and	and	CCONJ
taxlaw-2801	1021	30	more	more	ADV
taxlaw-2801	1021	31	feasible	feasible	ADJ
taxlaw-2801	1021	32	)	)	PUNCT
taxlaw-2801	1021	33	to	to	PART
taxlaw-2801	1021	34	imagine	imagine	VERB
taxlaw-2801	1021	35	a	a	DET
taxlaw-2801	1021	36	greater	great	ADJ
taxlaw-2801	1021	37	degree	degree	NOUN
taxlaw-2801	1021	38	of	of	ADP
taxlaw-2801	1021	39	cooperation	cooperation	NOUN
taxlaw-2801	1021	40	between	between	ADP
taxlaw-2801	1021	41	the	the	DET
taxlaw-2801	1021	42	regulators	regulator	NOUN
taxlaw-2801	1021	43	and	and	CCONJ
taxlaw-2801	1021	44	the	the	DET
taxlaw-2801	1021	45	regulatees	regulatee	NOUN
taxlaw-2801	1021	46	in	in	ADP
taxlaw-2801	1021	47	this	this	DET
taxlaw-2801	1021	48	case	case	NOUN
taxlaw-2801	1021	49	.	.	PUNCT
taxlaw-2801	1022	1	in	in	ADP
taxlaw-2801	1022	2	some	some	DET
taxlaw-2801	1022	3	countries	country	NOUN
taxlaw-2801	1022	4	that	that	PRON
taxlaw-2801	1022	5	use	use	VERB
taxlaw-2801	1022	6	presumptive	presumptive	ADJ
taxlaw-2801	1022	7	taxes	taxis	NOUN
taxlaw-2801	1022	8	,	,	PUNCT
taxlaw-2801	1022	9	this	this	DET
taxlaw-2801	1022	10	approach	approach	NOUN
taxlaw-2801	1022	11	is	be	AUX
taxlaw-2801	1022	12	taken	take	VERB
taxlaw-2801	1022	13	to	to	ADP
taxlaw-2801	1022	14	the	the	DET
taxlaw-2801	1022	15	extreme	extreme	NOUN
taxlaw-2801	1022	16	in	in	ADP
taxlaw-2801	1022	17	the	the	DET
taxlaw-2801	1022	18	following	follow	VERB
taxlaw-2801	1022	19	sense	sense	NOUN
taxlaw-2801	1022	20	:	:	PUNCT
taxlaw-2801	1022	21	taxpayers	taxpayer	NOUN
taxlaw-2801	1022	22	are	be	AUX
taxlaw-2801	1022	23	actually	actually	ADV
taxlaw-2801	1022	24	allowed	allow	VERB
taxlaw-2801	1022	25	to	to	PART
taxlaw-2801	1022	26	enter	enter	VERB
taxlaw-2801	1022	27	into	into	ADP
taxlaw-2801	1022	28	contractually	contractually	ADV
taxlaw-2801	1022	29	binding	bind	VERB
taxlaw-2801	1022	30	agreements	agreement	NOUN
taxlaw-2801	1022	31	with	with	ADP
taxlaw-2801	1022	32	the	the	DET
taxlaw-2801	1022	33	taxing	tax	VERB
taxlaw-2801	1022	34	authority	authority	NOUN
taxlaw-2801	1022	35	about	about	ADP
taxlaw-2801	1022	36	what	what	PRON
taxlaw-2801	1022	37	their	their	PRON
taxlaw-2801	1022	38	tax	tax	NOUN
taxlaw-2801	1022	39	liability	liability	NOUN
taxlaw-2801	1022	40	will	will	AUX
taxlaw-2801	1022	41	be	be	AUX
taxlaw-2801	1022	42	.	.	PUNCT
taxlaw-2801	1023	1	france	france	PROPN
taxlaw-2801	1023	2	,	,	PUNCT
taxlaw-2801	1023	3	for	for	ADP
taxlaw-2801	1023	4	example	example	NOUN
taxlaw-2801	1023	5	,	,	PUNCT
taxlaw-2801	1023	6	has	have	AUX
taxlaw-2801	1023	7	done	do	VERB
taxlaw-2801	1023	8	this	this	PRON
taxlaw-2801	1023	9	since	since	SCONJ
taxlaw-2801	1023	10	the	the	DET
taxlaw-2801	1023	11	1960s	1960	NOUN
taxlaw-2801	1023	12	under	under	ADP
taxlaw-2801	1023	13	a	a	DET
taxlaw-2801	1023	14	system	system	NOUN
taxlaw-2801	1023	15	known	know	VERB
taxlaw-2801	1023	16	as	as	ADP
taxlaw-2801	1023	17	the	the	DET
taxlaw-2801	1023	18	forfait	forfait	PROPN
taxlaw-2801	1023	19	,	,	PUNCT
taxlaw-2801	1023	20	which	which	PRON
taxlaw-2801	1023	21	has	have	AUX
taxlaw-2801	1023	22	been	be	AUX
taxlaw-2801	1023	23	applied	apply	VERB
taxlaw-2801	1023	24	to	to	ADP
taxlaw-2801	1023	25	as	as	ADV
taxlaw-2801	1023	26	many	many	ADJ
taxlaw-2801	1023	27	as	as	ADP
taxlaw-2801	1023	28	a	a	DET
taxlaw-2801	1023	29	million	million	NUM
taxlaw-2801	1023	30	individual	individual	ADJ
taxlaw-2801	1023	31	taxpayers	taxpayer	NOUN
taxlaw-2801	1023	32	in	in	ADP
taxlaw-2801	1023	33	a	a	DET
taxlaw-2801	1023	34	given	give	VERB
taxlaw-2801	1023	35	year	year	NOUN
taxlaw-2801	1023	36	.	.	PUNCT
taxlaw-2801	1024	1	129	129	NUM
taxlaw-2801	1024	2	126	126	NUM
taxlaw-2801	1024	3	the	the	DET
taxlaw-2801	1024	4	tachshiv	tachshiv	NOUN
taxlaw-2801	1024	5	,	,	PUNCT
taxlaw-2801	1024	6	when	when	SCONJ
taxlaw-2801	1024	7	it	it	PRON
taxlaw-2801	1024	8	was	be	AUX
taxlaw-2801	1024	9	still	still	ADV
taxlaw-2801	1024	10	on	on	ADP
taxlaw-2801	1024	11	the	the	DET
taxlaw-2801	1024	12	books	book	NOUN
taxlaw-2801	1024	13	,	,	PUNCT
taxlaw-2801	1024	14	was	be	AUX
taxlaw-2801	1024	15	an	an	DET
taxlaw-2801	1024	16	ex	ex	ADJ
taxlaw-2801	1024	17	-	-	ADJ
taxlaw-2801	1024	18	post	post	ADJ
taxlaw-2801	1024	19	optional	optional	ADJ
taxlaw-2801	1024	20	presumptive	presumptive	ADJ
taxlaw-2801	1024	21	regime	regime	NOUN
taxlaw-2801	1024	22	.	.	PUNCT
taxlaw-2801	1025	1	now	now	ADV
taxlaw-2801	1025	2	it	it	PRON
taxlaw-2801	1025	3	is	be	AUX
taxlaw-2801	1025	4	an	an	DET
taxlaw-2801	1025	5	audit	audit	NOUN
taxlaw-2801	1025	6	strategy	strategy	NOUN
taxlaw-2801	1025	7	with	with	ADP
taxlaw-2801	1025	8	commitment	commitment	NOUN
taxlaw-2801	1025	9	.	.	PUNCT
taxlaw-2801	1026	1	a	a	DET
taxlaw-2801	1026	2	forfait	forfait	ADJ
taxlaw-2801	1026	3	-	-	PUNCT
taxlaw-2801	1026	4	type	type	NOUN
taxlaw-2801	1026	5	regime	regime	NOUN
taxlaw-2801	1026	6	would	would	AUX
taxlaw-2801	1026	7	almost	almost	ADV
taxlaw-2801	1026	8	certainly	certainly	ADV
taxlaw-2801	1026	9	not	not	PART
taxlaw-2801	1026	10	be	be	AUX
taxlaw-2801	1026	11	administratively	administratively	ADV
taxlaw-2801	1026	12	feasible	feasible	ADJ
taxlaw-2801	1026	13	for	for	ADP
taxlaw-2801	1026	14	the	the	DET
taxlaw-2801	1026	15	u.s	u.s	PROPN
taxlaw-2801	1026	16	.	.	PROPN
taxlaw-2801	1026	17	tax	tax	NOUN
taxlaw-2801	1026	18	system	system	NOUN
taxlaw-2801	1026	19	,	,	PUNCT
taxlaw-2801	1026	20	given	give	VERB
taxlaw-2801	1026	21	the	the	DET
taxlaw-2801	1026	22	large	large	ADJ
taxlaw-2801	1026	23	number	number	NOUN
taxlaw-2801	1026	24	of	of	ADP
taxlaw-2801	1026	25	smbs	smb	NOUN
taxlaw-2801	1026	26	involved	involve	VERB
taxlaw-2801	1026	27	.	.	PUNCT
taxlaw-2801	1027	1	still	still	ADV
taxlaw-2801	1027	2	,	,	PUNCT
taxlaw-2801	1027	3	for	for	ADP
taxlaw-2801	1027	4	some	some	DET
taxlaw-2801	1027	5	types	type	NOUN
taxlaw-2801	1027	6	of	of	ADP
taxlaw-2801	1027	7	presumptive	presumptive	ADJ
taxlaw-2801	1027	8	tax	tax	NOUN
taxlaw-2801	1027	9	regimes	regime	NOUN
taxlaw-2801	1027	10	,	,	PUNCT
taxlaw-2801	1027	11	it	it	PRON
taxlaw-2801	1027	12	might	might	AUX
taxlaw-2801	1027	13	be	be	AUX
taxlaw-2801	1027	14	possible	possible	ADJ
taxlaw-2801	1027	15	to	to	PART
taxlaw-2801	1027	16	allow	allow	VERB
taxlaw-2801	1027	17	large	large	ADJ
taxlaw-2801	1027	18	groups	group	NOUN
taxlaw-2801	1027	19	of	of	ADP
taxlaw-2801	1027	20	smbs	smb	NOUN
taxlaw-2801	1027	21	collectively	collectively	ADV
taxlaw-2801	1027	22	to	to	PART
taxlaw-2801	1027	23	negotiate	negotiate	VERB
taxlaw-2801	1027	24	some	some	DET
taxlaw-2801	1027	25	aspect	aspect	NOUN
taxlaw-2801	1027	26	of	of	ADP
taxlaw-2801	1027	27	the	the	DET
taxlaw-2801	1027	28	presumptive	presumptive	ADJ
taxlaw-2801	1027	29	tax	tax	NOUN
taxlaw-2801	1027	30	with	with	ADP
taxlaw-2801	1027	31	the	the	DET
taxlaw-2801	1027	32	irs	irs	PROPN
taxlaw-2801	1027	33	.	.	PUNCT
taxlaw-2801	1028	1	imagine	imagine	VERB
taxlaw-2801	1028	2	,	,	PUNCT
taxlaw-2801	1028	3	for	for	ADP
taxlaw-2801	1028	4	example	example	NOUN
taxlaw-2801	1028	5	,	,	PUNCT
taxlaw-2801	1028	6	an	an	DET
taxlaw-2801	1028	7	mgr	mgr	NOUN
taxlaw-2801	1028	8	presumptive	presumptive	ADJ
taxlaw-2801	1028	9	income	income	NOUN
taxlaw-2801	1028	10	tax	tax	NOUN
taxlaw-2801	1028	11	under	under	ADP
taxlaw-2801	1028	12	which	which	PRON
taxlaw-2801	1028	13	smbs	smb	VERB
taxlaw-2801	1028	14	that	that	PRON
taxlaw-2801	1028	15	work	work	VERB
taxlaw-2801	1028	16	within	within	ADP
taxlaw-2801	1028	17	the	the	DET
taxlaw-2801	1028	18	same	same	ADJ
taxlaw-2801	1028	19	line	line	NOUN
taxlaw-2801	1028	20	of	of	ADP
taxlaw-2801	1028	21	business	business	NOUN
taxlaw-2801	1028	22	could	could	AUX
taxlaw-2801	1028	23	,	,	PUNCT
taxlaw-2801	1028	24	as	as	ADP
taxlaw-2801	1028	25	a	a	DET
taxlaw-2801	1028	26	group	group	NOUN
taxlaw-2801	1028	27	and	and	CCONJ
taxlaw-2801	1028	28	through	through	ADP
taxlaw-2801	1028	29	group	group	NOUN
taxlaw-2801	1028	30	127	127	NUM
taxlaw-2801	1028	31	the	the	DET
taxlaw-2801	1028	32	brazilian	brazilian	ADJ
taxlaw-2801	1028	33	regime	regime	NOUN
taxlaw-2801	1028	34	is	be	AUX
taxlaw-2801	1028	35	an	an	DET
taxlaw-2801	1028	36	ex	ex	NOUN
taxlaw-2801	1028	37	-	-	ADJ
taxlaw-2801	1028	38	ante	ante	ADJ
taxlaw-2801	1028	39	optional	optional	ADJ
taxlaw-2801	1028	40	mgr	mgr	NOUN
taxlaw-2801	1028	41	presumptive	presumptive	ADJ
taxlaw-2801	1028	42	regime	regime	NOUN
taxlaw-2801	1028	43	.	.	PUNCT
taxlaw-2801	1029	1	128	128	NUM
taxlaw-2801	1030	1	as	as	ADP
taxlaw-2801	1030	2	with	with	ADP
taxlaw-2801	1030	3	the	the	DET
taxlaw-2801	1030	4	distributional	distributional	ADJ
taxlaw-2801	1030	5	effect	effect	NOUN
taxlaw-2801	1030	6	,	,	PUNCT
taxlaw-2801	1030	7	the	the	DET
taxlaw-2801	1030	8	efficiency	efficiency	NOUN
taxlaw-2801	1030	9	effect	effect	NOUN
taxlaw-2801	1030	10	of	of	ADP
taxlaw-2801	1030	11	taxing	tax	VERB
taxlaw-2801	1030	12	people	people	NOUN
taxlaw-2801	1030	13	on	on	ADP
taxlaw-2801	1030	14	their	their	PRON
taxlaw-2801	1030	15	ex	ex	NOUN
taxlaw-2801	1030	16	-	-	NOUN
taxlaw-2801	1030	17	ante	ante	NOUN
taxlaw-2801	1030	18	guess	guess	NOUN
taxlaw-2801	1030	19	about	about	ADP
taxlaw-2801	1030	20	their	their	PRON
taxlaw-2801	1030	21	ex	ex	ADJ
taxlaw-2801	1030	22	-	-	ADJ
taxlaw-2801	1030	23	post	post	ADJ
taxlaw-2801	1030	24	profit	profit	NOUN
taxlaw-2801	1030	25	situation	situation	NOUN
taxlaw-2801	1030	26	is	be	AUX
taxlaw-2801	1030	27	also	also	ADV
taxlaw-2801	1030	28	mixed	mix	VERB
taxlaw-2801	1030	29	,	,	PUNCT
taxlaw-2801	1030	30	depending	depend	VERB
taxlaw-2801	1030	31	on	on	ADP
taxlaw-2801	1030	32	the	the	DET
taxlaw-2801	1030	33	direction	direction	NOUN
taxlaw-2801	1030	34	of	of	ADP
taxlaw-2801	1030	35	the	the	DET
taxlaw-2801	1030	36	mistakes	mistake	NOUN
taxlaw-2801	1030	37	.	.	PUNCT
taxlaw-2801	1031	1	129	129	NUM
taxlaw-2801	1031	2	see	see	VERB
taxlaw-2801	1031	3	thuronyi	thuronyi	PROPN
taxlaw-2801	1031	4	,	,	PUNCT
taxlaw-2801	1031	5	supra	supra	PROPN
taxlaw-2801	1031	6	note	note	NOUN
taxlaw-2801	1031	7	73	73	NUM
taxlaw-2801	1031	8	.	.	PUNCT
taxlaw-2801	1032	1	the	the	DET
taxlaw-2801	1032	2	tachshiv	tachshiv	NOUN
taxlaw-2801	1032	3	also	also	ADV
taxlaw-2801	1032	4	had	have	VERB
taxlaw-2801	1032	5	some	some	DET
taxlaw-2801	1032	6	features	feature	NOUN
taxlaw-2801	1032	7	that	that	SCONJ
taxlaw-2801	1032	8	representatives	representative	NOUN
taxlaw-2801	1032	9	from	from	ADP
taxlaw-2801	1032	10	each	each	DET
taxlaw-2801	1032	11	economic	economic	ADJ
taxlaw-2801	1032	12	sector	sector	NOUN
taxlaw-2801	1032	13	could	could	AUX
taxlaw-2801	1032	14	negotiate	negotiate	VERB
taxlaw-2801	1032	15	with	with	ADP
taxlaw-2801	1032	16	the	the	DET
taxlaw-2801	1032	17	tax	tax	NOUN
taxlaw-2801	1032	18	agency	agency	NOUN
taxlaw-2801	1032	19	.	.	PUNCT
taxlaw-2801	1033	1	see	see	VERB
taxlaw-2801	1033	2	arachi	arachi	NOUN
taxlaw-2801	1033	3	&	&	CCONJ
taxlaw-2801	1033	4	santoro	santoro	PROPN
taxlaw-2801	1033	5	,	,	PUNCT
taxlaw-2801	1033	6	supra	supra	PROPN
taxlaw-2801	1033	7	note	note	PROPN
taxlaw-2801	1033	8	40	40	NUM
taxlaw-2801	1033	9	,	,	PUNCT
taxlaw-2801	1033	10	at	at	ADP
taxlaw-2801	1033	11	230	230	NUM
taxlaw-2801	1033	12	.	.	PUNCT
taxlaw-2801	1033	13	2011	2011	NUM
taxlaw-2801	1033	14	]	]	PUNCT
taxlaw-2801	1033	15	narrowing	narrow	VERB
taxlaw-2801	1033	16	the	the	DET
taxlaw-2801	1033	17	tax	tax	NOUN
taxlaw-2801	1033	18	gap	gap	NOUN
taxlaw-2801	1033	19	through	through	ADP
taxlaw-2801	1033	20	presumptive	presumptive	ADJ
taxlaw-2801	1033	21	taxation	taxation	NOUN
taxlaw-2801	1033	22	143	143	PRON
taxlaw-2801	1033	23	representatives	representative	NOUN
taxlaw-2801	1033	24	,	,	PUNCT
taxlaw-2801	1033	25	negotiate	negotiate	VERB
taxlaw-2801	1033	26	the	the	DET
taxlaw-2801	1033	27	presumptive	presumptive	ADJ
taxlaw-2801	1033	28	profit	profit	NOUN
taxlaw-2801	1033	29	margins	margin	NOUN
taxlaw-2801	1033	30	for	for	ADP
taxlaw-2801	1033	31	their	their	PRON
taxlaw-2801	1033	32	line	line	NOUN
taxlaw-2801	1033	33	of	of	ADP
taxlaw-2801	1033	34	business	business	NOUN
taxlaw-2801	1033	35	with	with	ADP
taxlaw-2801	1033	36	the	the	DET
taxlaw-2801	1033	37	irs	irs	PROPN
taxlaw-2801	1033	38	.	.	PUNCT
taxlaw-2801	1034	1	this	this	DET
taxlaw-2801	1034	2	process	process	NOUN
taxlaw-2801	1034	3	,	,	PUNCT
taxlaw-2801	1034	4	which	which	PRON
taxlaw-2801	1034	5	would	would	AUX
taxlaw-2801	1034	6	be	be	AUX
taxlaw-2801	1034	7	similar	similar	ADJ
taxlaw-2801	1034	8	to	to	ADP
taxlaw-2801	1034	9	the	the	DET
taxlaw-2801	1034	10	notice	notice	NOUN
taxlaw-2801	1034	11	-	-	PUNCT
taxlaw-2801	1034	12	and	and	CCONJ
taxlaw-2801	1034	13	-	-	PUNCT
taxlaw-2801	1034	14	comment	comment	NOUN
taxlaw-2801	1034	15	rulemaking	rulemaking	NOUN
taxlaw-2801	1034	16	that	that	PRON
taxlaw-2801	1034	17	already	already	ADV
taxlaw-2801	1034	18	exists	exist	VERB
taxlaw-2801	1034	19	,	,	PUNCT
taxlaw-2801	1034	20	would	would	AUX
taxlaw-2801	1034	21	stimulate	stimulate	VERB
taxlaw-2801	1034	22	smbs	smb	NOUN
taxlaw-2801	1034	23	to	to	PART
taxlaw-2801	1034	24	keep	keep	VERB
taxlaw-2801	1034	25	track	track	NOUN
taxlaw-2801	1034	26	of	of	ADP
taxlaw-2801	1034	27	their	their	PRON
taxlaw-2801	1034	28	business	business	NOUN
taxlaw-2801	1034	29	expenses	expense	NOUN
taxlaw-2801	1034	30	in	in	ADP
taxlaw-2801	1034	31	order	order	NOUN
taxlaw-2801	1034	32	to	to	PART
taxlaw-2801	1034	33	show	show	VERB
taxlaw-2801	1034	34	the	the	DET
taxlaw-2801	1034	35	irs	irs	PROPN
taxlaw-2801	1034	36	,	,	PUNCT
taxlaw-2801	1034	37	in	in	ADP
taxlaw-2801	1034	38	a	a	DET
taxlaw-2801	1034	39	negotiation	negotiation	NOUN
taxlaw-2801	1034	40	,	,	PUNCT
taxlaw-2801	1034	41	what	what	PRON
taxlaw-2801	1034	42	the	the	DET
taxlaw-2801	1034	43	average	average	ADJ
taxlaw-2801	1034	44	profit	profit	NOUN
taxlaw-2801	1034	45	margin	margin	NOUN
taxlaw-2801	1034	46	of	of	ADP
taxlaw-2801	1034	47	their	their	PRON
taxlaw-2801	1034	48	group	group	NOUN
taxlaw-2801	1034	49	actually	actually	ADV
taxlaw-2801	1034	50	is	be	AUX
taxlaw-2801	1034	51	.	.	PUNCT
taxlaw-2801	1035	1	if	if	SCONJ
taxlaw-2801	1035	2	such	such	DET
taxlaw-2801	1035	3	an	an	DET
taxlaw-2801	1035	4	approach	approach	NOUN
taxlaw-2801	1035	5	worked	work	VERB
taxlaw-2801	1035	6	properly	properly	ADV
taxlaw-2801	1035	7	,	,	PUNCT
taxlaw-2801	1035	8	it	it	PRON
taxlaw-2801	1035	9	would	would	AUX
taxlaw-2801	1035	10	make	make	VERB
taxlaw-2801	1035	11	possible	possible	ADJ
taxlaw-2801	1035	12	regular	regular	ADJ
taxlaw-2801	1035	13	updating	updating	NOUN
taxlaw-2801	1035	14	of	of	ADP
taxlaw-2801	1035	15	the	the	DET
taxlaw-2801	1035	16	mgr	mgr	NOUN
taxlaw-2801	1035	17	presumed	presume	VERB
taxlaw-2801	1035	18	profit	profit	NOUN
taxlaw-2801	1035	19	margins	margin	NOUN
taxlaw-2801	1035	20	.	.	PUNCT
taxlaw-2801	1036	1	moreover	moreover	ADV
taxlaw-2801	1036	2	,	,	PUNCT
taxlaw-2801	1036	3	such	such	DET
taxlaw-2801	1036	4	a	a	DET
taxlaw-2801	1036	5	system	system	NOUN
taxlaw-2801	1036	6	would	would	AUX
taxlaw-2801	1036	7	reduce	reduce	VERB
taxlaw-2801	1036	8	the	the	DET
taxlaw-2801	1036	9	possibility	possibility	NOUN
taxlaw-2801	1036	10	of	of	ADP
taxlaw-2801	1036	11	taxpayers	taxpayer	NOUN
taxlaw-2801	1036	12	’	'	PUNCT
taxlaw-2801	1036	13	lying	lie	VERB
taxlaw-2801	1036	14	to	to	ADP
taxlaw-2801	1036	15	the	the	DET
taxlaw-2801	1036	16	irs	irs	PROPN
taxlaw-2801	1036	17	about	about	ADP
taxlaw-2801	1036	18	their	their	PRON
taxlaw-2801	1036	19	line	line	NOUN
taxlaw-2801	1036	20	of	of	ADP
taxlaw-2801	1036	21	business	business	NOUN
taxlaw-2801	1036	22	(	(	PUNCT
taxlaw-2801	1036	23	in	in	ADP
taxlaw-2801	1036	24	order	order	NOUN
taxlaw-2801	1036	25	to	to	PART
taxlaw-2801	1036	26	be	be	AUX
taxlaw-2801	1036	27	taxed	tax	VERB
taxlaw-2801	1036	28	under	under	ADP
taxlaw-2801	1036	29	a	a	DET
taxlaw-2801	1036	30	lower	low	ADJ
taxlaw-2801	1036	31	mgr	mgr	NOUN
taxlaw-2801	1036	32	margin	margin	NOUN
taxlaw-2801	1036	33	)	)	PUNCT
taxlaw-2801	1036	34	,	,	PUNCT
taxlaw-2801	1036	35	because	because	SCONJ
taxlaw-2801	1036	36	the	the	DET
taxlaw-2801	1036	37	smbs	smb	NOUN
taxlaw-2801	1036	38	themselves	themselves	PRON
taxlaw-2801	1036	39	would	would	AUX
taxlaw-2801	1036	40	police	police	VERB
taxlaw-2801	1036	41	who	who	PRON
taxlaw-2801	1036	42	would	would	AUX
taxlaw-2801	1036	43	be	be	AUX
taxlaw-2801	1036	44	allowed	allow	VERB
taxlaw-2801	1036	45	into	into	ADP
taxlaw-2801	1036	46	their	their	PRON
taxlaw-2801	1036	47	group	group	NOUN
taxlaw-2801	1036	48	(	(	PUNCT
taxlaw-2801	1036	49	in	in	ADP
taxlaw-2801	1036	50	order	order	NOUN
taxlaw-2801	1036	51	to	to	PART
taxlaw-2801	1036	52	avoid	avoid	VERB
taxlaw-2801	1036	53	outsiders	outsider	NOUN
taxlaw-2801	1036	54	having	have	VERB
taxlaw-2801	1036	55	a	a	DET
taxlaw-2801	1036	56	say	say	NOUN
taxlaw-2801	1036	57	with	with	ADP
taxlaw-2801	1036	58	respect	respect	NOUN
taxlaw-2801	1036	59	to	to	ADP
taxlaw-2801	1036	60	the	the	DET
taxlaw-2801	1036	61	reported	report	VERB
taxlaw-2801	1036	62	margins	margin	NOUN
taxlaw-2801	1036	63	)	)	PUNCT
taxlaw-2801	1036	64	.	.	PUNCT
taxlaw-2801	1037	1	thus	thus	ADV
taxlaw-2801	1037	2	,	,	PUNCT
taxlaw-2801	1037	3	even	even	ADV
taxlaw-2801	1037	4	though	though	SCONJ
taxlaw-2801	1037	5	individual	individual	ADJ
taxlaw-2801	1037	6	contracts	contract	NOUN
taxlaw-2801	1037	7	between	between	ADP
taxlaw-2801	1037	8	individual	individual	ADJ
taxlaw-2801	1037	9	smbs	smb	NOUN
taxlaw-2801	1037	10	and	and	CCONJ
taxlaw-2801	1037	11	the	the	DET
taxlaw-2801	1037	12	irs	irs	PROPN
taxlaw-2801	1037	13	are	be	AUX
taxlaw-2801	1037	14	a	a	DET
taxlaw-2801	1037	15	nonstarter	nonstarter	NOUN
taxlaw-2801	1037	16	to	to	PART
taxlaw-2801	1037	17	solve	solve	VERB
taxlaw-2801	1037	18	the	the	DET
taxlaw-2801	1037	19	smb	smb	NOUN
taxlaw-2801	1037	20	tax	tax	NOUN
taxlaw-2801	1037	21	gap	gap	NOUN
taxlaw-2801	1037	22	problem	problem	NOUN
taxlaw-2801	1037	23	,	,	PUNCT
taxlaw-2801	1037	24	other	other	ADJ
taxlaw-2801	1037	25	types	type	NOUN
taxlaw-2801	1037	26	of	of	ADP
taxlaw-2801	1037	27	collectively	collectively	ADV
taxlaw-2801	1037	28	negotiated	negotiate	VERB
taxlaw-2801	1037	29	outcomes	outcome	NOUN
taxlaw-2801	1037	30	may	may	AUX
taxlaw-2801	1037	31	in	in	ADP
taxlaw-2801	1037	32	fact	fact	NOUN
taxlaw-2801	1037	33	work	work	NOUN
taxlaw-2801	1037	34	.	.	PUNCT
taxlaw-2801	1038	1	the	the	DET
taxlaw-2801	1038	2	presumptive	presumptive	ADJ
taxlaw-2801	1038	3	tax	tax	NOUN
taxlaw-2801	1038	4	idea	idea	NOUN
taxlaw-2801	1038	5	as	as	ADP
taxlaw-2801	1038	6	audit	audit	NOUN
taxlaw-2801	1038	7	strategy	strategy	NOUN
taxlaw-2801	1038	8	.	.	PUNCT
taxlaw-2801	1039	1	the	the	DET
taxlaw-2801	1039	2	irs	irs	PROPN
taxlaw-2801	1039	3	might	might	AUX
taxlaw-2801	1039	4	also	also	ADV
taxlaw-2801	1039	5	consider	consider	VERB
taxlaw-2801	1039	6	using	use	VERB
taxlaw-2801	1039	7	one	one	NUM
taxlaw-2801	1039	8	or	or	CCONJ
taxlaw-2801	1039	9	another	another	DET
taxlaw-2801	1039	10	presumptive	presumptive	ADJ
taxlaw-2801	1039	11	tax	tax	NOUN
taxlaw-2801	1039	12	regime	regime	NOUN
taxlaw-2801	1039	13	as	as	ADP
taxlaw-2801	1039	14	an	an	DET
taxlaw-2801	1039	15	audit	audit	NOUN
taxlaw-2801	1039	16	tool	tool	NOUN
taxlaw-2801	1039	17	for	for	ADP
taxlaw-2801	1039	18	enforcing	enforce	VERB
taxlaw-2801	1039	19	the	the	DET
taxlaw-2801	1039	20	existing	exist	VERB
taxlaw-2801	1039	21	regular	regular	ADJ
taxlaw-2801	1039	22	income	income	NOUN
taxlaw-2801	1039	23	tax	tax	NOUN
taxlaw-2801	1039	24	rather	rather	ADV
taxlaw-2801	1039	25	than	than	ADP
taxlaw-2801	1039	26	as	as	ADP
taxlaw-2801	1039	27	an	an	DET
taxlaw-2801	1039	28	actual	actual	ADJ
taxlaw-2801	1039	29	separate	separate	ADJ
taxlaw-2801	1039	30	presumptive	presumptive	ADJ
taxlaw-2801	1039	31	tax	tax	NOUN
taxlaw-2801	1039	32	system	system	NOUN
taxlaw-2801	1039	33	.	.	PUNCT
taxlaw-2801	1040	1	under	under	ADP
taxlaw-2801	1040	2	such	such	DET
taxlaw-2801	1040	3	an	an	DET
taxlaw-2801	1040	4	enforcement	enforcement	NOUN
taxlaw-2801	1040	5	approach	approach	NOUN
taxlaw-2801	1040	6	,	,	PUNCT
taxlaw-2801	1040	7	the	the	DET
taxlaw-2801	1040	8	regular	regular	ADJ
taxlaw-2801	1040	9	income	income	NOUN
taxlaw-2801	1040	10	tax	tax	NOUN
taxlaw-2801	1040	11	would	would	AUX
taxlaw-2801	1040	12	continue	continue	VERB
taxlaw-2801	1040	13	to	to	PART
taxlaw-2801	1040	14	be	be	AUX
taxlaw-2801	1040	15	the	the	DET
taxlaw-2801	1040	16	only	only	ADJ
taxlaw-2801	1040	17	tax	tax	NOUN
taxlaw-2801	1040	18	system	system	NOUN
taxlaw-2801	1040	19	that	that	PRON
taxlaw-2801	1040	20	would	would	AUX
taxlaw-2801	1040	21	apply	apply	VERB
taxlaw-2801	1040	22	to	to	ADP
taxlaw-2801	1040	23	smb	smb	NOUN
taxlaw-2801	1040	24	taxpayers	taxpayer	NOUN
taxlaw-2801	1040	25	,	,	PUNCT
taxlaw-2801	1040	26	but	but	CCONJ
taxlaw-2801	1040	27	the	the	DET
taxlaw-2801	1040	28	service	service	NOUN
taxlaw-2801	1040	29	would	would	AUX
taxlaw-2801	1040	30	use	use	VERB
taxlaw-2801	1040	31	some	some	DET
taxlaw-2801	1040	32	presumptive	presumptive	ADJ
taxlaw-2801	1040	33	tax	tax	NOUN
taxlaw-2801	1040	34	formula	formula	NOUN
taxlaw-2801	1040	35	(	(	PUNCT
taxlaw-2801	1040	36	one	one	NUM
taxlaw-2801	1040	37	like	like	ADP
taxlaw-2801	1040	38	the	the	DET
taxlaw-2801	1040	39	mgr	mgr	NOUN
taxlaw-2801	1040	40	or	or	CCONJ
taxlaw-2801	1040	41	the	the	DET
taxlaw-2801	1040	42	multi	multi	ADJ
taxlaw-2801	1040	43	-	-	ADJ
taxlaw-2801	1040	44	factor	factor	ADJ
taxlaw-2801	1040	45	presumptive	presumptive	ADJ
taxlaw-2801	1040	46	tax	tax	NOUN
taxlaw-2801	1040	47	discussed	discuss	VERB
taxlaw-2801	1040	48	above	above	ADV
taxlaw-2801	1040	49	)	)	PUNCT
taxlaw-2801	1040	50	to	to	PART
taxlaw-2801	1040	51	calculate	calculate	VERB
taxlaw-2801	1040	52	the	the	DET
taxlaw-2801	1040	53	taxpayers	taxpayer	NOUN
taxlaw-2801	1040	54	’	’	PART
taxlaw-2801	1040	55	hypothetical	hypothetical	ADJ
taxlaw-2801	1040	56	presumptive	presumptive	ADJ
taxlaw-2801	1040	57	tax	tax	NOUN
taxlaw-2801	1040	58	liability.130	liability.130	ADP
taxlaw-2801	1040	59	under	under	ADP
taxlaw-2801	1040	60	one	one	NUM
taxlaw-2801	1040	61	version	version	NOUN
taxlaw-2801	1040	62	of	of	ADP
taxlaw-2801	1040	63	this	this	DET
taxlaw-2801	1040	64	audit	audit	NOUN
taxlaw-2801	1040	65	-	-	PUNCT
taxlaw-2801	1040	66	strategy	strategy	NOUN
taxlaw-2801	1040	67	approach	approach	NOUN
taxlaw-2801	1040	68	,	,	PUNCT
taxlaw-2801	1040	69	the	the	DET
taxlaw-2801	1040	70	service	service	NOUN
taxlaw-2801	1040	71	would	would	AUX
taxlaw-2801	1040	72	(	(	PUNCT
taxlaw-2801	1040	73	a	a	X
taxlaw-2801	1040	74	)	)	PUNCT
taxlaw-2801	1040	75	tell	tell	VERB
taxlaw-2801	1040	76	taxpayers	taxpayer	NOUN
taxlaw-2801	1040	77	how	how	SCONJ
taxlaw-2801	1040	78	to	to	PART
taxlaw-2801	1040	79	calculate	calculate	VERB
taxlaw-2801	1040	80	their	their	PRON
taxlaw-2801	1040	81	hypothetical	hypothetical	ADJ
taxlaw-2801	1040	82	presumptive	presumptive	ADJ
taxlaw-2801	1040	83	tax	tax	NOUN
taxlaw-2801	1040	84	liability	liability	NOUN
taxlaw-2801	1040	85	and	and	CCONJ
taxlaw-2801	1040	86	(	(	PUNCT
taxlaw-2801	1040	87	b	b	NOUN
taxlaw-2801	1040	88	)	)	PUNCT
taxlaw-2801	1040	89	credibly	credibly	ADV
taxlaw-2801	1040	90	commit	commit	VERB
taxlaw-2801	1040	91	to	to	PART
taxlaw-2801	1040	92	audit	audit	VERB
taxlaw-2801	1040	93	only	only	ADV
taxlaw-2801	1040	94	those	those	DET
taxlaw-2801	1040	95	taxpayers	taxpayer	NOUN
taxlaw-2801	1040	96	who	who	PRON
taxlaw-2801	1040	97	declare	declare	VERB
taxlaw-2801	1040	98	income	income	NOUN
taxlaw-2801	1040	99	that	that	PRON
taxlaw-2801	1040	100	falls	fall	VERB
taxlaw-2801	1040	101	below	below	ADP
taxlaw-2801	1040	102	the	the	DET
taxlaw-2801	1040	103	hypothetical	hypothetical	ADJ
taxlaw-2801	1040	104	presumptive	presumptive	ADJ
taxlaw-2801	1040	105	amount	amount	NOUN
taxlaw-2801	1040	106	.	.	PUNCT
taxlaw-2801	1041	1	the	the	DET
taxlaw-2801	1041	2	result	result	NOUN
taxlaw-2801	1041	3	would	would	AUX
taxlaw-2801	1041	4	be	be	AUX
taxlaw-2801	1041	5	similar	similar	ADJ
taxlaw-2801	1041	6	to	to	ADP
taxlaw-2801	1041	7	that	that	PRON
taxlaw-2801	1041	8	under	under	ADP
taxlaw-2801	1041	9	the	the	DET
taxlaw-2801	1041	10	ex	ex	NOUN
taxlaw-2801	1041	11	–	–	PUNCT
taxlaw-2801	1041	12	post	post	ADJ
taxlaw-2801	1041	13	,	,	PUNCT
taxlaw-2801	1041	14	optional	optional	ADJ
taxlaw-2801	1041	15	presumptive	presumptive	ADJ
taxlaw-2801	1041	16	tax	tax	NOUN
taxlaw-2801	1041	17	system	system	NOUN
taxlaw-2801	1041	18	discussed	discuss	VERB
taxlaw-2801	1041	19	above	above	ADV
taxlaw-2801	1041	20	.	.	PUNCT
taxlaw-2801	1042	1	relatively	relatively	ADV
taxlaw-2801	1042	2	high	high	ADJ
taxlaw-2801	1042	3	-	-	PUNCT
taxlaw-2801	1042	4	profit	profit	NOUN
taxlaw-2801	1042	5	smbs	smb	NOUN
taxlaw-2801	1042	6	(	(	PUNCT
taxlaw-2801	1042	7	those	those	PRON
taxlaw-2801	1042	8	with	with	ADP
taxlaw-2801	1042	9	high	high	ADJ
taxlaw-2801	1042	10	enough	enough	ADJ
taxlaw-2801	1042	11	profits	profit	NOUN
taxlaw-2801	1042	12	to	to	PART
taxlaw-2801	1042	13	generate	generate	VERB
taxlaw-2801	1042	14	a	a	DET
taxlaw-2801	1042	15	tax	tax	NOUN
taxlaw-2801	1042	16	liability	liability	NOUN
taxlaw-2801	1042	17	under	under	ADP
taxlaw-2801	1042	18	the	the	DET
taxlaw-2801	1042	19	regular	regular	ADJ
taxlaw-2801	1042	20	income	income	NOUN
taxlaw-2801	1042	21	tax	tax	NOUN
taxlaw-2801	1042	22	that	that	PRON
taxlaw-2801	1042	23	is	be	AUX
taxlaw-2801	1042	24	greater	great	ADJ
taxlaw-2801	1042	25	than	than	ADP
taxlaw-2801	1042	26	their	their	PRON
taxlaw-2801	1042	27	presumed	presume	VERB
taxlaw-2801	1042	28	tax	tax	NOUN
taxlaw-2801	1042	29	liability	liability	NOUN
taxlaw-2801	1042	30	)	)	PUNCT
taxlaw-2801	1042	31	would	would	AUX
taxlaw-2801	1042	32	report	report	VERB
taxlaw-2801	1042	33	only	only	ADV
taxlaw-2801	1042	34	the	the	DET
taxlaw-2801	1042	35	presumed	presume	VERB
taxlaw-2801	1042	36	amount	amount	NOUN
taxlaw-2801	1042	37	on	on	ADP
taxlaw-2801	1042	38	their	their	PRON
taxlaw-2801	1042	39	income	income	NOUN
taxlaw-2801	1042	40	tax	tax	NOUN
taxlaw-2801	1042	41	return	return	NOUN
taxlaw-2801	1042	42	:	:	PUNCT
taxlaw-2801	1042	43	any	any	PRON
taxlaw-2801	1042	44	less	less	ADV
taxlaw-2801	1042	45	would	would	AUX
taxlaw-2801	1042	46	trigger	trigger	VERB
taxlaw-2801	1042	47	an	an	DET
taxlaw-2801	1042	48	audit	audit	NOUN
taxlaw-2801	1042	49	:	:	PUNCT
taxlaw-2801	1042	50	any	any	PRON
taxlaw-2801	1042	51	more	more	ADV
taxlaw-2801	1042	52	would	would	AUX
taxlaw-2801	1042	53	subject	subject	VERB
taxlaw-2801	1042	54	them	they	PRON
taxlaw-2801	1042	55	to	to	ADP
taxlaw-2801	1042	56	unnecessary	unnecessary	ADJ
taxlaw-2801	1042	57	taxation	taxation	NOUN
taxlaw-2801	1042	58	,	,	PUNCT
taxlaw-2801	1042	59	given	give	VERB
taxlaw-2801	1042	60	the	the	DET
taxlaw-2801	1042	61	administration	administration	NOUN
taxlaw-2801	1042	62	’s	’s	PART
taxlaw-2801	1042	63	credible	credible	ADJ
taxlaw-2801	1042	64	commitment	commitment	NOUN
taxlaw-2801	1042	65	not	not	PART
taxlaw-2801	1042	66	to	to	PART
taxlaw-2801	1042	67	audit	audit	VERB
taxlaw-2801	1042	68	them	they	PRON
taxlaw-2801	1042	69	if	if	SCONJ
taxlaw-2801	1042	70	they	they	PRON
taxlaw-2801	1042	71	report	report	VERB
taxlaw-2801	1042	72	at	at	ADP
taxlaw-2801	1042	73	least	least	ADJ
taxlaw-2801	1042	74	the	the	DET
taxlaw-2801	1042	75	presumptive	presumptive	ADJ
taxlaw-2801	1042	76	amount	amount	NOUN
taxlaw-2801	1042	77	.	.	PUNCT
taxlaw-2801	1043	1	on	on	ADP
taxlaw-2801	1043	2	the	the	DET
taxlaw-2801	1043	3	other	other	ADJ
taxlaw-2801	1043	4	hand	hand	NOUN
taxlaw-2801	1043	5	,	,	PUNCT
taxlaw-2801	1043	6	smbs	smb	VERB
taxlaw-2801	1043	7	with	with	ADP
taxlaw-2801	1043	8	a	a	DET
taxlaw-2801	1043	9	tax	tax	NOUN
taxlaw-2801	1043	10	liability	liability	NOUN
taxlaw-2801	1043	11	below	below	ADP
taxlaw-2801	1043	12	the	the	DET
taxlaw-2801	1043	13	presumed	presume	VERB
taxlaw-2801	1043	14	amount	amount	NOUN
taxlaw-2801	1043	15	(	(	PUNCT
taxlaw-2801	1043	16	at	at	ADP
taxlaw-2801	1043	17	least	least	ADJ
taxlaw-2801	1043	18	the	the	DET
taxlaw-2801	1043	19	ones	one	NOUN
taxlaw-2801	1043	20	willing	willing	ADJ
taxlaw-2801	1043	21	to	to	PART
taxlaw-2801	1043	22	be	be	AUX
taxlaw-2801	1043	23	noncompliant	noncompliant	ADJ
taxlaw-2801	1043	24	with	with	ADP
taxlaw-2801	1043	25	the	the	DET
taxlaw-2801	1043	26	statutory	statutory	ADJ
taxlaw-2801	1043	27	law	law	NOUN
taxlaw-2801	1043	28	given	give	VERB
taxlaw-2801	1043	29	that	that	DET
taxlaw-2801	1043	30	tax	tax	NOUN
taxlaw-2801	1043	31	authority	authority	NOUN
taxlaw-2801	1043	32	’s	’s	PART
taxlaw-2801	1043	33	stated	state	VERB
taxlaw-2801	1043	34	audit	audit	NOUN
taxlaw-2801	1043	35	policy	policy	NOUN
taxlaw-2801	1043	36	)	)	PUNCT
taxlaw-2801	1043	37	would	would	AUX
taxlaw-2801	1043	38	declare	declare	VERB
taxlaw-2801	1043	39	their	their	PRON
taxlaw-2801	1043	40	actual	actual	ADJ
taxlaw-2801	1043	41	income	income	NOUN
taxlaw-2801	1043	42	and	and	CCONJ
taxlaw-2801	1043	43	expect	expect	VERB
taxlaw-2801	1043	44	to	to	PART
taxlaw-2801	1043	45	be	be	AUX
taxlaw-2801	1043	46	audited	audit	VERB
taxlaw-2801	1043	47	,	,	PUNCT
taxlaw-2801	1043	48	which	which	PRON
taxlaw-2801	1043	49	would	would	AUX
taxlaw-2801	1043	50	be	be	AUX
taxlaw-2801	1043	51	the	the	DET
taxlaw-2801	1043	52	equivalent	equivalent	NOUN
taxlaw-2801	1043	53	of	of	ADP
taxlaw-2801	1043	54	opting	opt	VERB
taxlaw-2801	1043	55	out	out	ADP
taxlaw-2801	1043	56	of	of	ADP
taxlaw-2801	1043	57	the	the	DET
taxlaw-2801	1043	58	presumptive	presumptive	ADJ
taxlaw-2801	1043	59	system	system	NOUN
taxlaw-2801	1043	60	as	as	SCONJ
taxlaw-2801	1043	61	discussed	discuss	VERB
taxlaw-2801	1043	62	above	above	ADV
taxlaw-2801	1043	63	.	.	PUNCT
taxlaw-2801	1044	1	the	the	DET
taxlaw-2801	1044	2	import	import	NOUN
taxlaw-2801	1044	3	of	of	ADP
taxlaw-2801	1044	4	this	this	DET
taxlaw-2801	1044	5	analysis	analysis	NOUN
taxlaw-2801	1044	6	is	be	AUX
taxlaw-2801	1044	7	that	that	SCONJ
taxlaw-2801	1044	8	the	the	DET
taxlaw-2801	1044	9	tax	tax	NOUN
taxlaw-2801	1044	10	enforcement	enforcement	NOUN
taxlaw-2801	1044	11	authority	authority	NOUN
taxlaw-2801	1044	12	(	(	PUNCT
taxlaw-2801	1044	13	the	the	DET
taxlaw-2801	1044	14	irs	irs	PROPN
taxlaw-2801	1044	15	)	)	PUNCT
taxlaw-2801	1044	16	could	could	AUX
taxlaw-2801	1044	17	,	,	PUNCT
taxlaw-2801	1044	18	by	by	ADP
taxlaw-2801	1044	19	announcing	announce	VERB
taxlaw-2801	1044	20	and	and	CCONJ
taxlaw-2801	1044	21	credibly	credibly	ADV
taxlaw-2801	1044	22	committing	commit	VERB
taxlaw-2801	1044	23	to	to	ADP
taxlaw-2801	1044	24	this	this	DET
taxlaw-2801	1044	25	sort	sort	NOUN
taxlaw-2801	1044	26	of	of	ADP
taxlaw-2801	1044	27	presumptive	presumptive	ADJ
taxlaw-2801	1044	28	-	-	PUNCT
taxlaw-2801	1044	29	tax	tax	NOUN
taxlaw-2801	1044	30	type	type	NOUN
taxlaw-2801	1044	31	of	of	ADP
taxlaw-2801	1044	32	audit	audit	NOUN
taxlaw-2801	1044	33	strategy	strategy	NOUN
taxlaw-2801	1044	34	,	,	PUNCT
taxlaw-2801	1044	35	roughly	roughly	ADV
taxlaw-2801	1044	36	approximate	approximate	VERB
taxlaw-2801	1044	37	the	the	DET
taxlaw-2801	1044	38	result	result	NOUN
taxlaw-2801	1044	39	that	that	PRON
taxlaw-2801	1044	40	could	could	AUX
taxlaw-2801	1044	41	otherwise	otherwise	ADV
taxlaw-2801	1044	42	be	be	AUX
taxlaw-2801	1044	43	achieved	achieve	VERB
taxlaw-2801	1044	44	only	only	ADV
taxlaw-2801	1044	45	with	with	ADP
taxlaw-2801	1044	46	the	the	DET
taxlaw-2801	1044	47	legislative	legislative	ADJ
taxlaw-2801	1044	48	adoption	adoption	NOUN
taxlaw-2801	1044	49	of	of	ADP
taxlaw-2801	1044	50	a	a	DET
taxlaw-2801	1044	51	new	new	ADJ
taxlaw-2801	1044	52	optional	optional	ADJ
taxlaw-2801	1044	53	presumptive	presumptive	ADJ
taxlaw-2801	1044	54	tax	tax	NOUN
taxlaw-2801	1044	55	regime	regime	NOUN
taxlaw-2801	1044	56	.	.	PUNCT
taxlaw-2801	1045	1	we	we	PRON
taxlaw-2801	1045	2	say	say	VERB
taxlaw-2801	1045	3	“	"	PUNCT
taxlaw-2801	1045	4	roughly	roughly	ADV
taxlaw-2801	1045	5	approximate	approximate	ADJ
taxlaw-2801	1045	6	”	"	PUNCT
taxlaw-2801	1045	7	because	because	SCONJ
taxlaw-2801	1045	8	at	at	ADV
taxlaw-2801	1045	9	least	least	ADJ
taxlaw-2801	1045	10	some	some	PRON
taxlaw-2801	1045	11	honest	honest	ADJ
taxlaw-2801	1045	12	taxpayers	taxpayer	NOUN
taxlaw-2801	1045	13	would	would	AUX
taxlaw-2801	1045	14	see	see	VERB
taxlaw-2801	1045	15	a	a	DET
taxlaw-2801	1045	16	difference	difference	NOUN
taxlaw-2801	1045	17	between	between	ADP
taxlaw-2801	1045	18	the	the	DET
taxlaw-2801	1045	19	presumptive	presumptive	ADJ
taxlaw-2801	1045	20	tax	tax	NOUN
taxlaw-2801	1045	21	audit	audit	NOUN
taxlaw-2801	1045	22	strategy	strategy	NOUN
taxlaw-2801	1045	23	and	and	CCONJ
taxlaw-2801	1045	24	the	the	DET
taxlaw-2801	1045	25	statutory	statutory	ADJ
taxlaw-2801	1045	26	optional	optional	ADJ
taxlaw-2801	1045	27	presumptive	presumptive	ADJ
taxlaw-2801	1045	28	tax	tax	NOUN
taxlaw-2801	1045	29	regime	regime	NOUN
taxlaw-2801	1045	30	.	.	PUNCT
taxlaw-2801	1046	1	that	that	PRON
taxlaw-2801	1046	2	is	be	AUX
taxlaw-2801	1046	3	,	,	PUNCT
taxlaw-2801	1046	4	these	these	DET
taxlaw-2801	1046	5	honest	honest	ADJ
taxlaw-2801	1046	6	(	(	PUNCT
taxlaw-2801	1046	7	pathologically	pathologically	ADV
taxlaw-2801	1046	8	compliant	compliant	ADJ
taxlaw-2801	1046	9	)	)	PUNCT
taxlaw-2801	1046	10	high	high	ADJ
taxlaw-2801	1046	11	-	-	PUNCT
taxlaw-2801	1046	12	income	income	NOUN
taxlaw-2801	1046	13	taxpayers	taxpayer	NOUN
taxlaw-2801	1046	14	would	would	AUX
taxlaw-2801	1046	15	be	be	AUX
taxlaw-2801	1046	16	more	more	ADJ
taxlaw-2801	1046	17	than	than	ADP
taxlaw-2801	1046	18	happy	happy	ADJ
taxlaw-2801	1046	19	to	to	PART
taxlaw-2801	1046	20	opt	opt	VERB
taxlaw-2801	1046	21	into	into	ADP
taxlaw-2801	1046	22	a	a	DET
taxlaw-2801	1046	23	statutorily	statutorily	ADV
taxlaw-2801	1046	24	-	-	PUNCT
taxlaw-2801	1046	25	provided	provide	VERB
taxlaw-2801	1046	26	presumptive	presumptive	ADJ
taxlaw-2801	1046	27	regime	regime	NOUN
taxlaw-2801	1046	28	and	and	CCONJ
taxlaw-2801	1046	29	forego	forego	NOUN
taxlaw-2801	1046	30	paying	pay	VERB
taxlaw-2801	1046	31	the	the	DET
taxlaw-2801	1046	32	higher	high	ADJ
taxlaw-2801	1046	33	-	-	PUNCT
taxlaw-2801	1046	34	income	income	NOUN
taxlaw-2801	1046	35	,	,	PUNCT
taxlaw-2801	1046	36	tax	tax	NOUN
taxlaw-2801	1046	37	liability	liability	NOUN
taxlaw-2801	1046	38	but	but	CCONJ
taxlaw-2801	1046	39	would	would	AUX
taxlaw-2801	1046	40	be	be	AUX
taxlaw-2801	1046	41	very	very	ADV
taxlaw-2801	1046	42	reluctant	reluctant	ADJ
taxlaw-2801	1046	43	to	to	PART
taxlaw-2801	1046	44	respond	respond	VERB
taxlaw-2801	1046	45	to	to	ADP
taxlaw-2801	1046	46	an	an	DET
taxlaw-2801	1046	47	announced	announce	VERB
taxlaw-2801	1046	48	presumptive	presumptive	ADJ
taxlaw-2801	1046	49	-	-	PUNCT
taxlaw-2801	1046	50	tax	tax	NOUN
taxlaw-2801	1046	51	,	,	PUNCT
taxlaw-2801	1046	52	audit	audit	NOUN
taxlaw-2801	1046	53	policy	policy	NOUN
taxlaw-2801	1046	54	by	by	ADP
taxlaw-2801	1046	55	gaming	game	VERB
taxlaw-2801	1046	56	the	the	DET
taxlaw-2801	1046	57	system	system	NOUN
taxlaw-2801	1046	58	and	and	CCONJ
taxlaw-2801	1046	59	declaring	declare	VERB
taxlaw-2801	1046	60	less	less	ADJ
taxlaw-2801	1046	61	tax	tax	NOUN
taxlaw-2801	1046	62	than	than	SCONJ
taxlaw-2801	1046	63	they	they	PRON
taxlaw-2801	1046	64	actually	actually	ADV
taxlaw-2801	1046	65	owe	owe	VERB
taxlaw-2801	1046	66	under	under	ADP
taxlaw-2801	1046	67	the	the	DET
taxlaw-2801	1046	68	statute	statute	NOUN
taxlaw-2801	1046	69	.	.	PUNCT
taxlaw-2801	1047	1	130	130	NUM
taxlaw-2801	1047	2	the	the	DET
taxlaw-2801	1047	3	israeli	israeli	ADJ
taxlaw-2801	1047	4	system	system	NOUN
taxlaw-2801	1047	5	currently	currently	ADV
taxlaw-2801	1047	6	uses	use	VERB
taxlaw-2801	1047	7	the	the	DET
taxlaw-2801	1047	8	tachshiv	tachshiv	NOUN
taxlaw-2801	1047	9	as	as	ADP
taxlaw-2801	1047	10	a	a	DET
taxlaw-2801	1047	11	sort	sort	NOUN
taxlaw-2801	1047	12	of	of	ADP
taxlaw-2801	1047	13	audit	audit	NOUN
taxlaw-2801	1047	14	strategy	strategy	NOUN
taxlaw-2801	1047	15	.	.	PUNCT
taxlaw-2801	1048	1	arachi	arachi	PROPN
taxlaw-2801	1048	2	&	&	CCONJ
taxlaw-2801	1048	3	santoro	santoro	PROPN
taxlaw-2801	1048	4	,	,	PUNCT
taxlaw-2801	1048	5	supra	supra	PROPN
taxlaw-2801	1048	6	note	note	PROPN
taxlaw-2801	1048	7	40	40	NUM
taxlaw-2801	1048	8	,	,	PUNCT
taxlaw-2801	1048	9	at	at	ADP
taxlaw-2801	1048	10	230	230	NUM
taxlaw-2801	1048	11	.	.	PUNCT
taxlaw-2801	1049	1	see	see	VERB
taxlaw-2801	1049	2	also	also	ADV
taxlaw-2801	1049	3	thuronyi	thuronyi	PROPN
taxlaw-2801	1049	4	,	,	PUNCT
taxlaw-2801	1049	5	supra	supra	PROPN
taxlaw-2801	1049	6	note	note	NOUN
taxlaw-2801	1049	7	73	73	NUM
taxlaw-2801	1049	8	.	.	PUNCT
taxlaw-2801	1050	1	144	144	NUM
taxlaw-2801	1050	2	columbia	columbia	PROPN
taxlaw-2801	1050	3	journal	journal	PROPN
taxlaw-2801	1050	4	of	of	ADP
taxlaw-2801	1050	5	tax	tax	NOUN
taxlaw-2801	1050	6	law	law	NOUN
taxlaw-2801	1050	7	[	[	X
taxlaw-2801	1050	8	vol	vol	NOUN
taxlaw-2801	1050	9	.	.	PUNCT
taxlaw-2801	1051	1	2:100	2:100	NUM
taxlaw-2801	1051	2	if	if	SCONJ
taxlaw-2801	1051	3	such	such	DET
taxlaw-2801	1051	4	an	an	DET
taxlaw-2801	1051	5	approach	approach	NOUN
taxlaw-2801	1051	6	were	be	AUX
taxlaw-2801	1051	7	to	to	PART
taxlaw-2801	1051	8	be	be	AUX
taxlaw-2801	1051	9	followed	follow	VERB
taxlaw-2801	1051	10	,	,	PUNCT
taxlaw-2801	1051	11	these	these	DET
taxlaw-2801	1051	12	new	new	ADJ
taxlaw-2801	1051	13	audits	audits	NOUN
taxlaw-2801	1051	14	of	of	ADP
taxlaw-2801	1051	15	smbs	smb	NOUN
taxlaw-2801	1051	16	who	who	PRON
taxlaw-2801	1051	17	report	report	VERB
taxlaw-2801	1051	18	income	income	NOUN
taxlaw-2801	1051	19	below	below	ADP
taxlaw-2801	1051	20	the	the	DET
taxlaw-2801	1051	21	presumptive	presumptive	ADJ
taxlaw-2801	1051	22	amount	amount	NOUN
taxlaw-2801	1051	23	would	would	AUX
taxlaw-2801	1051	24	be	be	AUX
taxlaw-2801	1051	25	administratively	administratively	ADV
taxlaw-2801	1051	26	costly	costly	ADJ
taxlaw-2801	1051	27	.	.	PUNCT
taxlaw-2801	1052	1	if	if	SCONJ
taxlaw-2801	1052	2	enough	enough	ADJ
taxlaw-2801	1052	3	smbs	smb	NOUN
taxlaw-2801	1052	4	declare	declare	VERB
taxlaw-2801	1052	5	at	at	ADP
taxlaw-2801	1052	6	least	least	ADJ
taxlaw-2801	1052	7	the	the	DET
taxlaw-2801	1052	8	presumed	presume	VERB
taxlaw-2801	1052	9	amount	amount	NOUN
taxlaw-2801	1052	10	(	(	PUNCT
taxlaw-2801	1052	11	which	which	PRON
taxlaw-2801	1052	12	,	,	PUNCT
taxlaw-2801	1052	13	as	as	SCONJ
taxlaw-2801	1052	14	already	already	ADV
taxlaw-2801	1052	15	discussed	discuss	VERB
taxlaw-2801	1052	16	is	be	AUX
taxlaw-2801	1052	17	inherently	inherently	ADV
taxlaw-2801	1052	18	cheaper	cheap	ADJ
taxlaw-2801	1052	19	to	to	PART
taxlaw-2801	1052	20	enforce	enforce	VERB
taxlaw-2801	1052	21	)	)	PUNCT
taxlaw-2801	1052	22	,	,	PUNCT
taxlaw-2801	1052	23	however	however	ADV
taxlaw-2801	1052	24	,	,	PUNCT
taxlaw-2801	1052	25	then	then	ADV
taxlaw-2801	1052	26	audit	audit	NOUN
taxlaw-2801	1052	27	resources	resource	NOUN
taxlaw-2801	1052	28	would	would	AUX
taxlaw-2801	1052	29	be	be	AUX
taxlaw-2801	1052	30	freed	free	VERB
taxlaw-2801	1052	31	up	up	ADP
taxlaw-2801	1052	32	and	and	CCONJ
taxlaw-2801	1052	33	could	could	AUX
taxlaw-2801	1052	34	be	be	AUX
taxlaw-2801	1052	35	redirected	redirect	VERB
taxlaw-2801	1052	36	towards	towards	ADP
taxlaw-2801	1052	37	those	those	PRON
taxlaw-2801	1052	38	who	who	PRON
taxlaw-2801	1052	39	declare	declare	VERB
taxlaw-2801	1052	40	income	income	NOUN
taxlaw-2801	1052	41	below	below	ADP
taxlaw-2801	1052	42	the	the	DET
taxlaw-2801	1052	43	presumptive	presumptive	ADJ
taxlaw-2801	1052	44	level.131	level.131	NOUN
taxlaw-2801	1052	45	the	the	DET
taxlaw-2801	1052	46	previous	previous	ADJ
taxlaw-2801	1052	47	example	example	NOUN
taxlaw-2801	1052	48	assumed	assume	VERB
taxlaw-2801	1052	49	that	that	SCONJ
taxlaw-2801	1052	50	the	the	DET
taxlaw-2801	1052	51	irs	irs	PROPN
taxlaw-2801	1052	52	could	could	AUX
taxlaw-2801	1052	53	credibly	credibly	ADV
taxlaw-2801	1052	54	commit	commit	VERB
taxlaw-2801	1052	55	to	to	ADP
taxlaw-2801	1052	56	its	its	PRON
taxlaw-2801	1052	57	audit	audit	NOUN
taxlaw-2801	1052	58	policy	policy	NOUN
taxlaw-2801	1052	59	.	.	PUNCT
taxlaw-2801	1053	1	but	but	CCONJ
taxlaw-2801	1053	2	what	what	PRON
taxlaw-2801	1053	3	if	if	SCONJ
taxlaw-2801	1053	4	it	it	PRON
taxlaw-2801	1053	5	could	could	AUX
taxlaw-2801	1053	6	n’t	not	PART
taxlaw-2801	1053	7	?	?	PUNCT
taxlaw-2801	1054	1	in	in	ADP
taxlaw-2801	1054	2	that	that	DET
taxlaw-2801	1054	3	case	case	NOUN
taxlaw-2801	1054	4	,	,	PUNCT
taxlaw-2801	1054	5	the	the	DET
taxlaw-2801	1054	6	results	result	NOUN
taxlaw-2801	1054	7	might	might	AUX
taxlaw-2801	1054	8	be	be	AUX
taxlaw-2801	1054	9	very	very	ADV
taxlaw-2801	1054	10	different	different	ADJ
taxlaw-2801	1054	11	.	.	PUNCT
taxlaw-2801	1055	1	for	for	ADP
taxlaw-2801	1055	2	example	example	NOUN
taxlaw-2801	1055	3	,	,	PUNCT
taxlaw-2801	1055	4	if	if	SCONJ
taxlaw-2801	1055	5	the	the	DET
taxlaw-2801	1055	6	irs	irs	PROPN
taxlaw-2801	1055	7	publicized	publicize	VERB
taxlaw-2801	1055	8	its	its	PRON
taxlaw-2801	1055	9	presumptive	presumptive	ADJ
taxlaw-2801	1055	10	tax	tax	NOUN
taxlaw-2801	1055	11	audit	audit	NOUN
taxlaw-2801	1055	12	strategy	strategy	NOUN
taxlaw-2801	1055	13	and	and	CCONJ
taxlaw-2801	1055	14	taxpayers	taxpayer	NOUN
taxlaw-2801	1055	15	initially	initially	ADV
taxlaw-2801	1055	16	believed	believe	VERB
taxlaw-2801	1055	17	them	they	PRON
taxlaw-2801	1055	18	,	,	PUNCT
taxlaw-2801	1055	19	then	then	ADV
taxlaw-2801	1055	20	taxpayers	taxpayer	NOUN
taxlaw-2801	1055	21	willing	willing	ADJ
taxlaw-2801	1055	22	to	to	PART
taxlaw-2801	1055	23	be	be	AUX
taxlaw-2801	1055	24	noncompliant	noncompliant	ADJ
taxlaw-2801	1055	25	would	would	AUX
taxlaw-2801	1055	26	do	do	VERB
taxlaw-2801	1055	27	so	so	ADV
taxlaw-2801	1055	28	.	.	PUNCT
taxlaw-2801	1056	1	that	that	PRON
taxlaw-2801	1056	2	is	is	ADV
taxlaw-2801	1056	3	,	,	PUNCT
taxlaw-2801	1056	4	the	the	DET
taxlaw-2801	1056	5	relatively	relatively	ADV
taxlaw-2801	1056	6	high	high	ADJ
taxlaw-2801	1056	7	-	-	PUNCT
taxlaw-2801	1056	8	income	income	NOUN
taxlaw-2801	1056	9	taxpayers	taxpayer	NOUN
taxlaw-2801	1056	10	would	would	AUX
taxlaw-2801	1056	11	declare	declare	VERB
taxlaw-2801	1056	12	the	the	DET
taxlaw-2801	1056	13	presumptive	presumptive	ADJ
taxlaw-2801	1056	14	amount	amount	NOUN
taxlaw-2801	1056	15	though	though	ADV
taxlaw-2801	1056	16	,	,	PUNCT
taxlaw-2801	1056	17	under	under	ADP
taxlaw-2801	1056	18	the	the	DET
taxlaw-2801	1056	19	statute	statute	NOUN
taxlaw-2801	1056	20	,	,	PUNCT
taxlaw-2801	1056	21	they	they	PRON
taxlaw-2801	1056	22	owe	owe	VERB
taxlaw-2801	1056	23	more	more	ADJ
taxlaw-2801	1056	24	.	.	PUNCT
taxlaw-2801	1057	1	the	the	DET
taxlaw-2801	1057	2	problem	problem	NOUN
taxlaw-2801	1057	3	is	be	AUX
taxlaw-2801	1057	4	that	that	SCONJ
taxlaw-2801	1057	5	the	the	DET
taxlaw-2801	1057	6	irs	irs	PROPN
taxlaw-2801	1057	7	,	,	PUNCT
taxlaw-2801	1057	8	anticipating	anticipate	VERB
taxlaw-2801	1057	9	this	this	DET
taxlaw-2801	1057	10	behavior	behavior	NOUN
taxlaw-2801	1057	11	by	by	ADP
taxlaw-2801	1057	12	taxpayers	taxpayer	NOUN
taxlaw-2801	1057	13	and	and	CCONJ
taxlaw-2801	1057	14	being	be	AUX
taxlaw-2801	1057	15	unable	unable	ADJ
taxlaw-2801	1057	16	to	to	PART
taxlaw-2801	1057	17	pre	pre	VERB
taxlaw-2801	1057	18	-	-	VERB
taxlaw-2801	1057	19	commit	commit	ADJ
taxlaw-2801	1057	20	,	,	PUNCT
taxlaw-2801	1057	21	would	would	AUX
taxlaw-2801	1057	22	then	then	ADV
taxlaw-2801	1057	23	find	find	VERB
taxlaw-2801	1057	24	it	it	PRON
taxlaw-2801	1057	25	impossible	impossible	ADJ
taxlaw-2801	1057	26	to	to	PART
taxlaw-2801	1057	27	resist	resist	VERB
taxlaw-2801	1057	28	auditing	audit	VERB
taxlaw-2801	1057	29	some	some	DET
taxlaw-2801	1057	30	fraction	fraction	NOUN
taxlaw-2801	1057	31	of	of	ADP
taxlaw-2801	1057	32	the	the	DET
taxlaw-2801	1057	33	ones	one	NOUN
taxlaw-2801	1057	34	who	who	PRON
taxlaw-2801	1057	35	declared	declare	VERB
taxlaw-2801	1057	36	the	the	DET
taxlaw-2801	1057	37	presumptive	presumptive	ADJ
taxlaw-2801	1057	38	amount	amount	NOUN
taxlaw-2801	1057	39	.	.	PUNCT
taxlaw-2801	1058	1	of	of	ADP
taxlaw-2801	1058	2	course	course	NOUN
taxlaw-2801	1058	3	,	,	PUNCT
taxlaw-2801	1058	4	once	once	SCONJ
taxlaw-2801	1058	5	the	the	DET
taxlaw-2801	1058	6	irs	irs	PROPN
taxlaw-2801	1058	7	discovered	discover	VERB
taxlaw-2801	1058	8	some	some	DET
taxlaw-2801	1058	9	taxpayers	taxpayer	NOUN
taxlaw-2801	1058	10	who	who	PRON
taxlaw-2801	1058	11	were	be	AUX
taxlaw-2801	1058	12	noncompliant	noncompliant	ADJ
taxlaw-2801	1058	13	,	,	PUNCT
taxlaw-2801	1058	14	it	it	PRON
taxlaw-2801	1058	15	would	would	AUX
taxlaw-2801	1058	16	want	want	VERB
taxlaw-2801	1058	17	to	to	PART
taxlaw-2801	1058	18	stick	stick	VERB
taxlaw-2801	1058	19	them	they	PRON
taxlaw-2801	1058	20	for	for	ADP
taxlaw-2801	1058	21	the	the	DET
taxlaw-2801	1058	22	additional	additional	ADJ
taxlaw-2801	1058	23	tax	tax	NOUN
taxlaw-2801	1058	24	and	and	CCONJ
taxlaw-2801	1058	25	penalties	penalty	NOUN
taxlaw-2801	1058	26	.	.	PUNCT
taxlaw-2801	1059	1	assuming	assume	VERB
taxlaw-2801	1059	2	taxpayers	taxpayer	NOUN
taxlaw-2801	1059	3	are	be	AUX
taxlaw-2801	1059	4	rational	rational	ADJ
taxlaw-2801	1059	5	,	,	PUNCT
taxlaw-2801	1059	6	of	of	ADP
taxlaw-2801	1059	7	course	course	NOUN
taxlaw-2801	1059	8	,	,	PUNCT
taxlaw-2801	1059	9	they	they	PRON
taxlaw-2801	1059	10	will	will	AUX
taxlaw-2801	1059	11	see	see	VERB
taxlaw-2801	1059	12	this	this	DET
taxlaw-2801	1059	13	bait	bait	NOUN
taxlaw-2801	1059	14	-	-	PUNCT
taxlaw-2801	1059	15	and	and	CCONJ
taxlaw-2801	1059	16	-	-	PUNCT
taxlaw-2801	1059	17	switch	switch	NOUN
taxlaw-2801	1059	18	coming	coming	NOUN
taxlaw-2801	1059	19	;	;	PUNCT
taxlaw-2801	1059	20	and	and	CCONJ
taxlaw-2801	1059	21	the	the	DET
taxlaw-2801	1059	22	high	high	ADJ
taxlaw-2801	1059	23	-	-	PUNCT
taxlaw-2801	1059	24	income	income	NOUN
taxlaw-2801	1059	25	gamers	gamer	NOUN
taxlaw-2801	1059	26	,	,	PUNCT
taxlaw-2801	1059	27	knowing	know	VERB
taxlaw-2801	1059	28	that	that	SCONJ
taxlaw-2801	1059	29	the	the	DET
taxlaw-2801	1059	30	irs	irs	PROPN
taxlaw-2801	1059	31	could	could	AUX
taxlaw-2801	1059	32	not	not	PART
taxlaw-2801	1059	33	credibly	credibly	ADV
taxlaw-2801	1059	34	commit	commit	VERB
taxlaw-2801	1059	35	to	to	ADP
taxlaw-2801	1059	36	its	its	PRON
taxlaw-2801	1059	37	stated	state	VERB
taxlaw-2801	1059	38	audit	audit	NOUN
taxlaw-2801	1059	39	policy	policy	NOUN
taxlaw-2801	1059	40	(	(	PUNCT
taxlaw-2801	1059	41	or	or	CCONJ
taxlaw-2801	1059	42	could	could	AUX
taxlaw-2801	1059	43	not	not	PART
taxlaw-2801	1059	44	be	be	AUX
taxlaw-2801	1059	45	trusted	trust	VERB
taxlaw-2801	1059	46	to	to	PART
taxlaw-2801	1059	47	follow	follow	VERB
taxlaw-2801	1059	48	it	it	PRON
taxlaw-2801	1059	49	)	)	PUNCT
taxlaw-2801	1059	50	,	,	PUNCT
taxlaw-2801	1059	51	would	would	AUX
taxlaw-2801	1059	52	ex	ex	VERB
taxlaw-2801	1059	53	ante	ante	NOUN
taxlaw-2801	1059	54	decide	decide	VERB
taxlaw-2801	1059	55	not	not	PART
taxlaw-2801	1059	56	to	to	PART
taxlaw-2801	1059	57	declare	declare	VERB
taxlaw-2801	1059	58	the	the	DET
taxlaw-2801	1059	59	presumptive	presumptive	ADJ
taxlaw-2801	1059	60	amount	amount	NOUN
taxlaw-2801	1059	61	–	–	PUNCT
taxlaw-2801	1059	62	or	or	CCONJ
taxlaw-2801	1059	63	at	at	ADP
taxlaw-2801	1059	64	least	least	ADJ
taxlaw-2801	1059	65	their	their	PRON
taxlaw-2801	1059	66	incentive	incentive	NOUN
taxlaw-2801	1059	67	to	to	PART
taxlaw-2801	1059	68	do	do	AUX
taxlaw-2801	1059	69	so	so	ADV
taxlaw-2801	1059	70	would	would	AUX
taxlaw-2801	1059	71	be	be	AUX
taxlaw-2801	1059	72	diminished	diminish	VERB
taxlaw-2801	1059	73	.	.	PUNCT
taxlaw-2801	1060	1	and	and	CCONJ
taxlaw-2801	1060	2	the	the	DET
taxlaw-2801	1060	3	whole	whole	ADJ
taxlaw-2801	1060	4	point	point	NOUN
taxlaw-2801	1060	5	of	of	ADP
taxlaw-2801	1060	6	the	the	DET
taxlaw-2801	1060	7	audit	audit	NOUN
taxlaw-2801	1060	8	-	-	PUNCT
taxlaw-2801	1060	9	policy	policy	NOUN
taxlaw-2801	1060	10	would	would	AUX
taxlaw-2801	1060	11	be	be	AUX
taxlaw-2801	1060	12	defeated	defeat	VERB
taxlaw-2801	1060	13	.	.	PUNCT
taxlaw-2801	1061	1	moreover	moreover	ADV
taxlaw-2801	1061	2	,	,	PUNCT
taxlaw-2801	1061	3	as	as	ADP
taxlaw-2801	1061	4	with	with	ADP
taxlaw-2801	1061	5	the	the	DET
taxlaw-2801	1061	6	optional	optional	ADJ
taxlaw-2801	1061	7	presumptive	presumptive	ADJ
taxlaw-2801	1061	8	tax	tax	NOUN
taxlaw-2801	1061	9	,	,	PUNCT
taxlaw-2801	1061	10	there	there	PRON
taxlaw-2801	1061	11	could	could	AUX
taxlaw-2801	1061	12	be	be	AUX
taxlaw-2801	1061	13	an	an	DET
taxlaw-2801	1061	14	enhanced	enhanced	ADJ
taxlaw-2801	1061	15	penalty	penalty	NOUN
taxlaw-2801	1061	16	for	for	ADP
taxlaw-2801	1061	17	the	the	DET
taxlaw-2801	1061	18	regular	regular	ADJ
taxlaw-2801	1061	19	income	income	NOUN
taxlaw-2801	1061	20	tax	tax	NOUN
taxlaw-2801	1061	21	system	system	NOUN
taxlaw-2801	1061	22	.	.	PUNCT
taxlaw-2801	1062	1	given	give	VERB
taxlaw-2801	1062	2	the	the	DET
taxlaw-2801	1062	3	fact	fact	NOUN
taxlaw-2801	1062	4	that	that	SCONJ
taxlaw-2801	1062	5	the	the	DET
taxlaw-2801	1062	6	taxpayers	taxpayer	NOUN
taxlaw-2801	1062	7	that	that	PRON
taxlaw-2801	1062	8	pay	pay	VERB
taxlaw-2801	1062	9	the	the	DET
taxlaw-2801	1062	10	presumptive	presumptive	ADJ
taxlaw-2801	1062	11	amount	amount	NOUN
taxlaw-2801	1062	12	are	be	AUX
taxlaw-2801	1062	13	under	under	ADP
taxlaw-2801	1062	14	an	an	DET
taxlaw-2801	1062	15	audit	audit	NOUN
taxlaw-2801	1062	16	“	"	PUNCT
taxlaw-2801	1062	17	safe	safe	ADJ
taxlaw-2801	1062	18	harbor	harbor	NOUN
taxlaw-2801	1062	19	,	,	PUNCT
taxlaw-2801	1062	20	”	"	PUNCT
taxlaw-2801	1062	21	a	a	DET
taxlaw-2801	1062	22	simple	simple	ADJ
taxlaw-2801	1062	23	increase	increase	NOUN
taxlaw-2801	1062	24	in	in	ADP
taxlaw-2801	1062	25	penalties	penalty	NOUN
taxlaw-2801	1062	26	for	for	ADP
taxlaw-2801	1062	27	smbs	smb	NOUN
taxlaw-2801	1062	28	would	would	AUX
taxlaw-2801	1062	29	hit	hit	VERB
taxlaw-2801	1062	30	only	only	ADV
taxlaw-2801	1062	31	those	those	PRON
taxlaw-2801	1062	32	that	that	PRON
taxlaw-2801	1062	33	declare	declare	VERB
taxlaw-2801	1062	34	amounts	amount	NOUN
taxlaw-2801	1062	35	lower	low	ADJ
taxlaw-2801	1062	36	than	than	ADP
taxlaw-2801	1062	37	the	the	DET
taxlaw-2801	1062	38	presumptive	presumptive	ADJ
taxlaw-2801	1062	39	one	one	NUM
taxlaw-2801	1062	40	,	,	PUNCT
taxlaw-2801	1062	41	i.e.	i.e.	X
taxlaw-2801	1062	42	,	,	PUNCT
taxlaw-2801	1062	43	those	those	PRON
taxlaw-2801	1062	44	that	that	PRON
taxlaw-2801	1062	45	are	be	AUX
taxlaw-2801	1062	46	still	still	ADV
taxlaw-2801	1062	47	under	under	ADP
taxlaw-2801	1062	48	the	the	DET
taxlaw-2801	1062	49	regular	regular	ADJ
taxlaw-2801	1062	50	income	income	NOUN
taxlaw-2801	1062	51	tax	tax	NOUN
taxlaw-2801	1062	52	system	system	NOUN
taxlaw-2801	1062	53	.	.	PUNCT
taxlaw-2801	1063	1	of	of	ADP
taxlaw-2801	1063	2	course	course	NOUN
taxlaw-2801	1063	3	,	,	PUNCT
taxlaw-2801	1063	4	an	an	DET
taxlaw-2801	1063	5	increase	increase	NOUN
taxlaw-2801	1063	6	in	in	ADP
taxlaw-2801	1063	7	formal	formal	ADJ
taxlaw-2801	1063	8	penalties	penalty	NOUN
taxlaw-2801	1063	9	for	for	ADP
taxlaw-2801	1063	10	noncompliance	noncompliance	NOUN
taxlaw-2801	1063	11	would	would	AUX
taxlaw-2801	1063	12	probably	probably	ADV
taxlaw-2801	1063	13	have	have	VERB
taxlaw-2801	1063	14	to	to	PART
taxlaw-2801	1063	15	be	be	AUX
taxlaw-2801	1063	16	enacted	enact	VERB
taxlaw-2801	1063	17	by	by	ADP
taxlaw-2801	1063	18	congress	congress	PROPN
taxlaw-2801	1063	19	.	.	PUNCT
taxlaw-2801	1064	1	132	132	NUM
taxlaw-2801	1064	2	there	there	PRON
taxlaw-2801	1064	3	is	be	VERB
taxlaw-2801	1064	4	also	also	ADV
taxlaw-2801	1064	5	a	a	DET
taxlaw-2801	1064	6	third	third	ADJ
taxlaw-2801	1064	7	possibility	possibility	NOUN
taxlaw-2801	1064	8	.	.	PUNCT
taxlaw-2801	1065	1	what	what	PRON
taxlaw-2801	1065	2	would	would	AUX
taxlaw-2801	1065	3	happen	happen	VERB
taxlaw-2801	1065	4	if	if	SCONJ
taxlaw-2801	1065	5	the	the	DET
taxlaw-2801	1065	6	irs	irs	PROPN
taxlaw-2801	1065	7	used	use	VERB
taxlaw-2801	1065	8	a	a	DET
taxlaw-2801	1065	9	presumptive	presumptive	ADJ
taxlaw-2801	1065	10	audit	audit	NOUN
taxlaw-2801	1065	11	strategy	strategy	NOUN
taxlaw-2801	1065	12	without	without	ADP
taxlaw-2801	1065	13	the	the	DET
taxlaw-2801	1065	14	taxpayers	taxpayer	NOUN
taxlaw-2801	1065	15	’	’	PART
taxlaw-2801	1065	16	knowledge	knowledge	NOUN
taxlaw-2801	1065	17	of	of	ADP
taxlaw-2801	1065	18	it	it	PRON
taxlaw-2801	1065	19	?	?	PUNCT
taxlaw-2801	1066	1	this	this	PRON
taxlaw-2801	1066	2	would	would	AUX
taxlaw-2801	1066	3	be	be	AUX
taxlaw-2801	1066	4	another	another	DET
taxlaw-2801	1066	5	version	version	NOUN
taxlaw-2801	1066	6	of	of	ADP
taxlaw-2801	1066	7	the	the	DET
taxlaw-2801	1066	8	discriminant	discriminant	ADJ
taxlaw-2801	1066	9	index	index	NOUN
taxlaw-2801	1066	10	function	function	NOUN
taxlaw-2801	1066	11	(	(	PUNCT
taxlaw-2801	1066	12	dif	dif	ADV
taxlaw-2801	1066	13	)	)	PUNCT
taxlaw-2801	1066	14	currently	currently	ADV
taxlaw-2801	1066	15	used	use	VERB
taxlaw-2801	1066	16	by	by	ADP
taxlaw-2801	1066	17	the	the	DET
taxlaw-2801	1066	18	irs	irs	PROPN
taxlaw-2801	1066	19	(	(	PUNCT
taxlaw-2801	1066	20	or	or	CCONJ
taxlaw-2801	1066	21	a	a	DET
taxlaw-2801	1066	22	mere	mere	ADJ
taxlaw-2801	1066	23	addition	addition	NOUN
taxlaw-2801	1066	24	of	of	ADP
taxlaw-2801	1066	25	data	datum	NOUN
taxlaw-2801	1066	26	and	and	CCONJ
taxlaw-2801	1066	27	variables	variable	NOUN
taxlaw-2801	1066	28	to	to	ADP
taxlaw-2801	1066	29	the	the	DET
taxlaw-2801	1066	30	dif	dif	NOUN
taxlaw-2801	1066	31	)	)	PUNCT
taxlaw-2801	1066	32	,	,	PUNCT
taxlaw-2801	1066	33	but	but	CCONJ
taxlaw-2801	1066	34	specifically	specifically	ADV
taxlaw-2801	1066	35	targeted	target	VERB
taxlaw-2801	1066	36	at	at	ADP
taxlaw-2801	1066	37	smbs	smb	NOUN
taxlaw-2801	1066	38	.	.	PUNCT
taxlaw-2801	1067	1	if	if	SCONJ
taxlaw-2801	1067	2	taxpayers	taxpayer	NOUN
taxlaw-2801	1067	3	are	be	AUX
taxlaw-2801	1067	4	(	(	PUNCT
taxlaw-2801	1067	5	and	and	CCONJ
taxlaw-2801	1067	6	remain	remain	VERB
taxlaw-2801	1067	7	)	)	PUNCT
taxlaw-2801	1067	8	unaware	unaware	ADJ
taxlaw-2801	1067	9	of	of	ADP
taxlaw-2801	1067	10	the	the	DET
taxlaw-2801	1067	11	audit	audit	NOUN
taxlaw-2801	1067	12	strategy	strategy	NOUN
taxlaw-2801	1067	13	used	use	VERB
taxlaw-2801	1067	14	by	by	ADP
taxlaw-2801	1067	15	the	the	DET
taxlaw-2801	1067	16	irs	irs	PROPN
taxlaw-2801	1067	17	,	,	PUNCT
taxlaw-2801	1067	18	they	they	PRON
taxlaw-2801	1067	19	will	will	AUX
taxlaw-2801	1067	20	keep	keep	VERB
taxlaw-2801	1067	21	reporting	report	VERB
taxlaw-2801	1067	22	income	income	NOUN
taxlaw-2801	1067	23	as	as	ADP
taxlaw-2801	1067	24	under	under	ADP
taxlaw-2801	1067	25	the	the	DET
taxlaw-2801	1067	26	current	current	ADJ
taxlaw-2801	1067	27	system	system	NOUN
taxlaw-2801	1067	28	.	.	PUNCT
taxlaw-2801	1068	1	however	however	ADV
taxlaw-2801	1068	2	,	,	PUNCT
taxlaw-2801	1068	3	it	it	PRON
taxlaw-2801	1068	4	is	be	AUX
taxlaw-2801	1068	5	possible	possible	ADJ
taxlaw-2801	1068	6	that	that	SCONJ
taxlaw-2801	1068	7	several	several	ADJ
taxlaw-2801	1068	8	“	"	PUNCT
taxlaw-2801	1068	9	gamers	gamer	NOUN
taxlaw-2801	1068	10	”	"	PUNCT
taxlaw-2801	1068	11	who	who	PRON
taxlaw-2801	1068	12	nowadays	nowadays	ADV
taxlaw-2801	1068	13	get	get	VERB
taxlaw-2801	1068	14	away	away	ADV
taxlaw-2801	1068	15	with	with	ADP
taxlaw-2801	1068	16	evasion	evasion	NOUN
taxlaw-2801	1068	17	will	will	AUX
taxlaw-2801	1068	18	start	start	VERB
taxlaw-2801	1068	19	being	be	AUX
taxlaw-2801	1068	20	audited	audit	VERB
taxlaw-2801	1068	21	under	under	ADP
taxlaw-2801	1068	22	the	the	DET
taxlaw-2801	1068	23	new	new	ADJ
taxlaw-2801	1068	24	strategy	strategy	NOUN
taxlaw-2801	1068	25	.	.	PUNCT
taxlaw-2801	1069	1	if	if	SCONJ
taxlaw-2801	1069	2	that	that	PRON
taxlaw-2801	1069	3	is	be	AUX
taxlaw-2801	1069	4	the	the	DET
taxlaw-2801	1069	5	case	case	NOUN
taxlaw-2801	1069	6	,	,	PUNCT
taxlaw-2801	1069	7	smbs	smb	NOUN
taxlaw-2801	1069	8	will	will	AUX
taxlaw-2801	1069	9	perceive	perceive	VERB
taxlaw-2801	1069	10	a	a	DET
taxlaw-2801	1069	11	higher	high	ADJ
taxlaw-2801	1069	12	enforcement	enforcement	NOUN
taxlaw-2801	1069	13	rate	rate	NOUN
taxlaw-2801	1069	14	and	and	CCONJ
taxlaw-2801	1069	15	may	may	AUX
taxlaw-2801	1069	16	start	start	VERB
taxlaw-2801	1069	17	evading	evade	VERB
taxlaw-2801	1069	18	less	less	ADJ
taxlaw-2801	1069	19	.	.	PUNCT
taxlaw-2801	1070	1	however	however	ADV
taxlaw-2801	1070	2	,	,	PUNCT
taxlaw-2801	1070	3	it	it	PRON
taxlaw-2801	1070	4	is	be	AUX
taxlaw-2801	1070	5	also	also	ADV
taxlaw-2801	1070	6	possible	possible	ADJ
taxlaw-2801	1070	7	that	that	SCONJ
taxlaw-2801	1070	8	over	over	ADP
taxlaw-2801	1070	9	the	the	DET
taxlaw-2801	1070	10	years	year	NOUN
taxlaw-2801	1070	11	(	(	PUNCT
taxlaw-2801	1070	12	after	after	ADP
taxlaw-2801	1070	13	sequential	sequential	ADJ
taxlaw-2801	1070	14	“	"	PUNCT
taxlaw-2801	1070	15	games	game	NOUN
taxlaw-2801	1070	16	”	"	PUNCT
taxlaw-2801	1070	17	)	)	PUNCT
taxlaw-2801	1070	18	,	,	PUNCT
taxlaw-2801	1070	19	taxpayers	taxpayer	NOUN
taxlaw-2801	1070	20	(	(	PUNCT
taxlaw-2801	1070	21	and	and	CCONJ
taxlaw-2801	1070	22	preparers	preparer	NOUN
taxlaw-2801	1070	23	)	)	PUNCT
taxlaw-2801	1070	24	realize	realize	VERB
taxlaw-2801	1070	25	the	the	DET
taxlaw-2801	1070	26	formula	formula	NOUN
taxlaw-2801	1070	27	used	use	VERB
taxlaw-2801	1070	28	by	by	ADP
taxlaw-2801	1070	29	the	the	DET
taxlaw-2801	1070	30	irs	irs	PROPN
taxlaw-2801	1070	31	to	to	PART
taxlaw-2801	1070	32	select	select	VERB
taxlaw-2801	1070	33	the	the	DET
taxlaw-2801	1070	34	returns	return	NOUN
taxlaw-2801	1070	35	that	that	PRON
taxlaw-2801	1070	36	will	will	AUX
taxlaw-2801	1070	37	be	be	AUX
taxlaw-2801	1070	38	audited	audit	VERB
taxlaw-2801	1070	39	.	.	PUNCT
taxlaw-2801	1071	1	if	if	SCONJ
taxlaw-2801	1071	2	that	that	PRON
taxlaw-2801	1071	3	happens	happen	VERB
taxlaw-2801	1071	4	,	,	PUNCT
taxlaw-2801	1071	5	taxpayers	taxpayer	NOUN
taxlaw-2801	1071	6	might	might	AUX
taxlaw-2801	1071	7	start	start	VERB
taxlaw-2801	1071	8	declaring	declare	VERB
taxlaw-2801	1071	9	not	not	PART
taxlaw-2801	1071	10	more	more	ADJ
taxlaw-2801	1071	11	than	than	ADP
taxlaw-2801	1071	12	the	the	DET
taxlaw-2801	1071	13	presumptive	presumptive	ADJ
taxlaw-2801	1071	14	amount	amount	NOUN
taxlaw-2801	1071	15	and	and	CCONJ
taxlaw-2801	1071	16	a	a	DET
taxlaw-2801	1071	17	result	result	NOUN
taxlaw-2801	1071	18	similar	similar	ADJ
taxlaw-2801	1071	19	to	to	ADP
taxlaw-2801	1071	20	the	the	DET
taxlaw-2801	1071	21	audit	audit	NOUN
taxlaw-2801	1071	22	policy	policy	NOUN
taxlaw-2801	1071	23	with	with	ADP
taxlaw-2801	1071	24	commitment	commitment	NOUN
taxlaw-2801	1071	25	would	would	AUX
taxlaw-2801	1071	26	be	be	AUX
taxlaw-2801	1071	27	reached	reach	VERB
taxlaw-2801	1071	28	.	.	PUNCT
taxlaw-2801	1072	1	to	to	PART
taxlaw-2801	1072	2	avoid	avoid	VERB
taxlaw-2801	1072	3	this	this	DET
taxlaw-2801	1072	4	outcome	outcome	NOUN
taxlaw-2801	1072	5	(	(	PUNCT
taxlaw-2801	1072	6	if	if	SCONJ
taxlaw-2801	1072	7	,	,	PUNCT
taxlaw-2801	1072	8	in	in	ADP
taxlaw-2801	1072	9	fact	fact	NOUN
taxlaw-2801	1072	10	,	,	PUNCT
taxlaw-2801	1072	11	keeping	keep	VERB
taxlaw-2801	1072	12	the	the	DET
taxlaw-2801	1072	13	presumptive	presumptive	ADJ
taxlaw-2801	1072	14	method	method	NOUN
taxlaw-2801	1072	15	a	a	DET
taxlaw-2801	1072	16	secret	secret	NOUN
taxlaw-2801	1072	17	is	be	AUX
taxlaw-2801	1072	18	more	more	ADV
taxlaw-2801	1072	19	efficient	efficient	ADJ
taxlaw-2801	1072	20	than	than	ADP
taxlaw-2801	1072	21	making	make	VERB
taxlaw-2801	1072	22	it	it	PRON
taxlaw-2801	1072	23	public	public	ADJ
taxlaw-2801	1072	24	and	and	CCONJ
taxlaw-2801	1072	25	credibly	credibly	ADV
taxlaw-2801	1072	26	committing	commit	VERB
taxlaw-2801	1072	27	to	to	ADP
taxlaw-2801	1072	28	it	it	PRON
taxlaw-2801	1072	29	)	)	PUNCT
taxlaw-2801	1072	30	,	,	PUNCT
taxlaw-2801	1072	31	the	the	DET
taxlaw-2801	1072	32	irs	irs	PROPN
taxlaw-2801	1072	33	should	should	AUX
taxlaw-2801	1072	34	make	make	VERB
taxlaw-2801	1072	35	constant	constant	ADJ
taxlaw-2801	1072	36	updates	update	NOUN
taxlaw-2801	1072	37	to	to	ADP
taxlaw-2801	1072	38	the	the	DET
taxlaw-2801	1072	39	presumptive	presumptive	ADJ
taxlaw-2801	1072	40	system	system	NOUN
taxlaw-2801	1072	41	and	and	CCONJ
taxlaw-2801	1072	42	avoid	avoid	VERB
taxlaw-2801	1072	43	giving	give	VERB
taxlaw-2801	1072	44	away	away	ADP
taxlaw-2801	1072	45	their	their	PRON
taxlaw-2801	1072	46	audit	audit	NOUN
taxlaw-2801	1072	47	strategy	strategy	NOUN
taxlaw-2801	1072	48	.	.	PUNCT
taxlaw-2801	1073	1	131	131	NUM
taxlaw-2801	1073	2	this	this	PRON
taxlaw-2801	1073	3	is	be	AUX
taxlaw-2801	1073	4	a	a	DET
taxlaw-2801	1073	5	version	version	NOUN
taxlaw-2801	1073	6	of	of	ADP
taxlaw-2801	1073	7	the	the	DET
taxlaw-2801	1073	8	optimal	optimal	ADJ
taxlaw-2801	1073	9	audit	audit	NOUN
taxlaw-2801	1073	10	policy	policy	NOUN
taxlaw-2801	1073	11	with	with	ADP
taxlaw-2801	1073	12	commitment	commitment	NOUN
taxlaw-2801	1073	13	,	,	PUNCT
taxlaw-2801	1073	14	as	as	SCONJ
taxlaw-2801	1073	15	portrayed	portray	VERB
taxlaw-2801	1073	16	by	by	ADP
taxlaw-2801	1073	17	arachi	arachi	NOUN
taxlaw-2801	1073	18	&	&	CCONJ
taxlaw-2801	1073	19	santoro	santoro	PROPN
taxlaw-2801	1073	20	,	,	PUNCT
taxlaw-2801	1073	21	supra	supra	PROPN
taxlaw-2801	1073	22	note	note	PROPN
taxlaw-2801	1073	23	40	40	NUM
taxlaw-2801	1073	24	,	,	PUNCT
taxlaw-2801	1073	25	at	at	ADP
taxlaw-2801	1073	26	229	229	NUM
taxlaw-2801	1073	27	.	.	PUNCT
taxlaw-2801	1074	1	the	the	DET
taxlaw-2801	1074	2	authors	author	NOUN
taxlaw-2801	1074	3	describe	describe	VERB
taxlaw-2801	1074	4	the	the	DET
taxlaw-2801	1074	5	italian	italian	ADJ
taxlaw-2801	1074	6	study	study	NOUN
taxlaw-2801	1074	7	di	di	NOUN
taxlaw-2801	1074	8	settore	settore	NOUN
taxlaw-2801	1074	9	as	as	ADP
taxlaw-2801	1074	10	an	an	DET
taxlaw-2801	1074	11	audit	audit	NOUN
taxlaw-2801	1074	12	strategy	strategy	NOUN
taxlaw-2801	1074	13	with	with	ADP
taxlaw-2801	1074	14	commitment	commitment	NOUN
taxlaw-2801	1074	15	and	and	CCONJ
taxlaw-2801	1074	16	reach	reach	VERB
taxlaw-2801	1074	17	similar	similar	ADJ
taxlaw-2801	1074	18	conclusions	conclusion	NOUN
taxlaw-2801	1074	19	as	as	ADP
taxlaw-2801	1074	20	the	the	DET
taxlaw-2801	1074	21	ones	one	NOUN
taxlaw-2801	1074	22	described	describe	VERB
taxlaw-2801	1074	23	above	above	ADV
taxlaw-2801	1074	24	.	.	PUNCT
taxlaw-2801	1075	1	i	i	PRON
taxlaw-2801	1075	2	d.	d.	PROPN
taxlaw-2801	1075	3	at	at	ADP
taxlaw-2801	1075	4	237	237	NUM
taxlaw-2801	1075	5	.	.	PUNCT
taxlaw-2801	1076	1	132	132	NUM
taxlaw-2801	1076	2	michael	michael	PROPN
taxlaw-2801	1076	3	j.	j.	PROPN
taxlaw-2801	1076	4	graetz	graetz	PROPN
taxlaw-2801	1076	5	,	,	PUNCT
taxlaw-2801	1076	6	jennifer	jennifer	PROPN
taxlaw-2801	1076	7	f.	f.	PROPN
taxlaw-2801	1076	8	reinganum	reinganum	PROPN
taxlaw-2801	1076	9	&	&	CCONJ
taxlaw-2801	1076	10	louis	louis	PROPN
taxlaw-2801	1076	11	l.	l.	PROPN
taxlaw-2801	1076	12	wilde	wilde	PROPN
taxlaw-2801	1076	13	,	,	PUNCT
taxlaw-2801	1076	14	the	the	DET
taxlaw-2801	1076	15	tax	tax	NOUN
taxlaw-2801	1076	16	compliance	compliance	NOUN
taxlaw-2801	1076	17	game	game	NOUN
taxlaw-2801	1076	18	:	:	PUNCT
taxlaw-2801	1076	19	toward	toward	ADP
taxlaw-2801	1076	20	an	an	DET
taxlaw-2801	1076	21	interactive	interactive	ADJ
taxlaw-2801	1076	22	theory	theory	NOUN
taxlaw-2801	1076	23	of	of	ADP
taxlaw-2801	1076	24	law	law	NOUN
taxlaw-2801	1076	25	enforcement	enforcement	NOUN
taxlaw-2801	1076	26	,	,	PUNCT
taxlaw-2801	1076	27	2	2	NUM
taxlaw-2801	1076	28	j.	j.	PROPN
taxlaw-2801	1076	29	l.	l.	PROPN
taxlaw-2801	1076	30	econ	econ	PROPN
taxlaw-2801	1076	31	.	.	PROPN
taxlaw-2801	1076	32	&	&	CCONJ
taxlaw-2801	1076	33	org	org	PROPN
taxlaw-2801	1076	34	.	.	PROPN
taxlaw-2801	1076	35	1	1	NUM
taxlaw-2801	1076	36	(	(	PUNCT
taxlaw-2801	1076	37	1986	1986	NUM
taxlaw-2801	1076	38	)	)	PUNCT
taxlaw-2801	1076	39	.	.	PUNCT
taxlaw-2801	1077	1	2011	2011	NUM
taxlaw-2801	1077	2	]	]	PUNCT
taxlaw-2801	1077	3	narrowing	narrow	VERB
taxlaw-2801	1077	4	the	the	DET
taxlaw-2801	1077	5	tax	tax	NOUN
taxlaw-2801	1077	6	gap	gap	NOUN
taxlaw-2801	1077	7	through	through	ADP
taxlaw-2801	1077	8	presumptive	presumptive	ADJ
taxlaw-2801	1077	9	taxation	taxation	NOUN
taxlaw-2801	1077	10	145	145	NUM
taxlaw-2801	1077	11	vi	vi	NOUN
taxlaw-2801	1077	12	.	.	PUNCT
taxlaw-2801	1078	1	conclusions	conclusion	NOUN
taxlaw-2801	1078	2	and	and	CCONJ
taxlaw-2801	1078	3	caveats	caveat	NOUN
taxlaw-2801	1078	4	a.	a.	PROPN
taxlaw-2801	1078	5	general	general	PROPN
taxlaw-2801	1078	6	remarks	remark	VERB
taxlaw-2801	1078	7	the	the	DET
taxlaw-2801	1078	8	aim	aim	NOUN
taxlaw-2801	1078	9	of	of	ADP
taxlaw-2801	1078	10	this	this	DET
taxlaw-2801	1078	11	article	article	NOUN
taxlaw-2801	1078	12	has	have	AUX
taxlaw-2801	1078	13	been	be	AUX
taxlaw-2801	1078	14	to	to	PART
taxlaw-2801	1078	15	highlight	highlight	VERB
taxlaw-2801	1078	16	the	the	DET
taxlaw-2801	1078	17	primary	primary	ADJ
taxlaw-2801	1078	18	tax	tax	NOUN
taxlaw-2801	1078	19	enforcement	enforcement	NOUN
taxlaw-2801	1078	20	problem	problem	NOUN
taxlaw-2801	1078	21	in	in	ADP
taxlaw-2801	1078	22	the	the	DET
taxlaw-2801	1078	23	united	united	PROPN
taxlaw-2801	1078	24	states	states	PROPN
taxlaw-2801	1078	25	,	,	PUNCT
taxlaw-2801	1078	26	that	that	PRON
taxlaw-2801	1078	27	of	of	ADP
taxlaw-2801	1078	28	noncompliant	noncompliant	ADJ
taxlaw-2801	1078	29	small	small	ADJ
taxlaw-2801	1078	30	and	and	CCONJ
taxlaw-2801	1078	31	medium	medium	ADJ
taxlaw-2801	1078	32	-	-	PUNCT
taxlaw-2801	1078	33	sized	sized	ADJ
taxlaw-2801	1078	34	businesses	business	NOUN
taxlaw-2801	1078	35	(	(	PUNCT
taxlaw-2801	1078	36	“	"	PUNCT
taxlaw-2801	1078	37	smbs	smbs	X
taxlaw-2801	1078	38	”	"	PUNCT
taxlaw-2801	1078	39	)	)	PUNCT
taxlaw-2801	1078	40	,	,	PUNCT
taxlaw-2801	1078	41	and	and	CCONJ
taxlaw-2801	1078	42	to	to	PART
taxlaw-2801	1078	43	explore	explore	VERB
taxlaw-2801	1078	44	the	the	DET
taxlaw-2801	1078	45	possibility	possibility	NOUN
taxlaw-2801	1078	46	of	of	ADP
taxlaw-2801	1078	47	a	a	DET
taxlaw-2801	1078	48	radical	radical	ADJ
taxlaw-2801	1078	49	solution	solution	NOUN
taxlaw-2801	1078	50	:	:	PUNCT
taxlaw-2801	1078	51	shifting	shift	VERB
taxlaw-2801	1078	52	away	away	ADV
taxlaw-2801	1078	53	from	from	ADP
taxlaw-2801	1078	54	the	the	DET
taxlaw-2801	1078	55	current	current	ADJ
taxlaw-2801	1078	56	system	system	NOUN
taxlaw-2801	1078	57	that	that	PRON
taxlaw-2801	1078	58	attempts	attempt	VERB
taxlaw-2801	1078	59	to	to	PART
taxlaw-2801	1078	60	tax	tax	VERB
taxlaw-2801	1078	61	the	the	DET
taxlaw-2801	1078	62	actual	actual	ADJ
taxlaw-2801	1078	63	individualized	individualized	ADJ
taxlaw-2801	1078	64	income	income	NOUN
taxlaw-2801	1078	65	of	of	ADP
taxlaw-2801	1078	66	those	those	DET
taxlaw-2801	1078	67	businesses	business	NOUN
taxlaw-2801	1078	68	and	and	CCONJ
taxlaw-2801	1078	69	toward	toward	ADP
taxlaw-2801	1078	70	a	a	DET
taxlaw-2801	1078	71	system	system	NOUN
taxlaw-2801	1078	72	that	that	PRON
taxlaw-2801	1078	73	taxes	tax	VERB
taxlaw-2801	1078	74	only	only	ADV
taxlaw-2801	1078	75	a	a	DET
taxlaw-2801	1078	76	very	very	ADV
taxlaw-2801	1078	77	rough	rough	ADJ
taxlaw-2801	1078	78	approximation	approximation	NOUN
taxlaw-2801	1078	79	of	of	ADP
taxlaw-2801	1078	80	business	business	NOUN
taxlaw-2801	1078	81	income	income	NOUN
taxlaw-2801	1078	82	.	.	PUNCT
taxlaw-2801	1079	1	this	this	DET
taxlaw-2801	1079	2	sort	sort	NOUN
taxlaw-2801	1079	3	of	of	ADP
taxlaw-2801	1079	4	presumptive	presumptive	ADJ
taxlaw-2801	1079	5	tax	tax	NOUN
taxlaw-2801	1079	6	approach	approach	NOUN
taxlaw-2801	1079	7	has	have	AUX
taxlaw-2801	1079	8	been	be	AUX
taxlaw-2801	1079	9	used	use	VERB
taxlaw-2801	1079	10	for	for	ADP
taxlaw-2801	1079	11	years	year	NOUN
taxlaw-2801	1079	12	in	in	ADP
taxlaw-2801	1079	13	developing	develop	VERB
taxlaw-2801	1079	14	economies	economy	NOUN
taxlaw-2801	1079	15	,	,	PUNCT
taxlaw-2801	1079	16	where	where	SCONJ
taxlaw-2801	1079	17	the	the	DET
taxlaw-2801	1079	18	problem	problem	NOUN
taxlaw-2801	1079	19	of	of	ADP
taxlaw-2801	1079	20	smb	smb	PROPN
taxlaw-2801	1079	21	noncompliance	noncompliance	NOUN
taxlaw-2801	1079	22	is	be	AUX
taxlaw-2801	1079	23	even	even	ADV
taxlaw-2801	1079	24	worse	bad	ADJ
taxlaw-2801	1079	25	.	.	PUNCT
taxlaw-2801	1080	1	our	our	PRON
taxlaw-2801	1080	2	argument	argument	NOUN
taxlaw-2801	1080	3	is	be	AUX
taxlaw-2801	1080	4	that	that	SCONJ
taxlaw-2801	1080	5	the	the	DET
taxlaw-2801	1080	6	time	time	NOUN
taxlaw-2801	1080	7	may	may	AUX
taxlaw-2801	1080	8	have	have	AUX
taxlaw-2801	1080	9	come	come	VERB
taxlaw-2801	1080	10	for	for	ADP
taxlaw-2801	1080	11	taxing	tax	VERB
taxlaw-2801	1080	12	smbs	smb	NOUN
taxlaw-2801	1080	13	in	in	ADP
taxlaw-2801	1080	14	the	the	DET
taxlaw-2801	1080	15	united	united	PROPN
taxlaw-2801	1080	16	states	states	PROPN
taxlaw-2801	1080	17	on	on	ADP
taxlaw-2801	1080	18	a	a	DET
taxlaw-2801	1080	19	presumptive	presumptive	ADJ
taxlaw-2801	1080	20	basis	basis	NOUN
taxlaw-2801	1080	21	as	as	ADV
taxlaw-2801	1080	22	well	well	ADV
taxlaw-2801	1080	23	.	.	PUNCT
taxlaw-2801	1081	1	but	but	CCONJ
taxlaw-2801	1081	2	we	we	PRON
taxlaw-2801	1081	3	do	do	AUX
taxlaw-2801	1081	4	not	not	PART
taxlaw-2801	1081	5	go	go	VERB
taxlaw-2801	1081	6	quite	quite	ADV
taxlaw-2801	1081	7	so	so	ADV
taxlaw-2801	1081	8	far	far	ADV
taxlaw-2801	1081	9	as	as	SCONJ
taxlaw-2801	1081	10	to	to	PART
taxlaw-2801	1081	11	advocate	advocate	VERB
taxlaw-2801	1081	12	such	such	DET
taxlaw-2801	1081	13	a	a	DET
taxlaw-2801	1081	14	change	change	NOUN
taxlaw-2801	1081	15	.	.	PUNCT
taxlaw-2801	1082	1	as	as	SCONJ
taxlaw-2801	1082	2	we	we	PRON
taxlaw-2801	1082	3	set	set	VERB
taxlaw-2801	1082	4	out	out	ADP
taxlaw-2801	1082	5	in	in	ADP
taxlaw-2801	1082	6	some	some	DET
taxlaw-2801	1082	7	detail	detail	NOUN
taxlaw-2801	1082	8	above	above	ADV
taxlaw-2801	1082	9	,	,	PUNCT
taxlaw-2801	1082	10	such	such	DET
taxlaw-2801	1082	11	a	a	DET
taxlaw-2801	1082	12	shift	shift	NOUN
taxlaw-2801	1082	13	would	would	AUX
taxlaw-2801	1082	14	amount	amount	VERB
taxlaw-2801	1082	15	to	to	ADP
taxlaw-2801	1082	16	a	a	DET
taxlaw-2801	1082	17	massive	massive	ADJ
taxlaw-2801	1082	18	tradeoff	tradeoff	NOUN
taxlaw-2801	1082	19	of	of	ADP
taxlaw-2801	1082	20	accuracy	accuracy	NOUN
taxlaw-2801	1082	21	of	of	ADP
taxlaw-2801	1082	22	income	income	NOUN
taxlaw-2801	1082	23	measurement	measurement	NOUN
taxlaw-2801	1082	24	for	for	ADP
taxlaw-2801	1082	25	lowered	lowered	ADJ
taxlaw-2801	1082	26	costs	cost	NOUN
taxlaw-2801	1082	27	of	of	ADP
taxlaw-2801	1082	28	tax	tax	NOUN
taxlaw-2801	1082	29	enforcement	enforcement	NOUN
taxlaw-2801	1082	30	,	,	PUNCT
taxlaw-2801	1082	31	and	and	CCONJ
taxlaw-2801	1082	32	more	more	ADJ
taxlaw-2801	1082	33	research	research	NOUN
taxlaw-2801	1082	34	is	be	AUX
taxlaw-2801	1082	35	needed	need	VERB
taxlaw-2801	1082	36	on	on	ADP
taxlaw-2801	1082	37	both	both	DET
taxlaw-2801	1082	38	sides	side	NOUN
taxlaw-2801	1082	39	of	of	ADP
taxlaw-2801	1082	40	that	that	DET
taxlaw-2801	1082	41	question	question	NOUN
taxlaw-2801	1082	42	.	.	PUNCT
taxlaw-2801	1083	1	how	how	SCONJ
taxlaw-2801	1083	2	much	much	ADJ
taxlaw-2801	1083	3	of	of	ADP
taxlaw-2801	1083	4	a	a	DET
taxlaw-2801	1083	5	loss	loss	NOUN
taxlaw-2801	1083	6	of	of	ADP
taxlaw-2801	1083	7	accuracy	accuracy	NOUN
taxlaw-2801	1083	8	would	would	AUX
taxlaw-2801	1083	9	result	result	VERB
taxlaw-2801	1083	10	from	from	ADP
taxlaw-2801	1083	11	the	the	DET
taxlaw-2801	1083	12	various	various	ADJ
taxlaw-2801	1083	13	presumptive	presumptive	ADJ
taxlaw-2801	1083	14	-	-	PUNCT
taxlaw-2801	1083	15	tax	tax	NOUN
taxlaw-2801	1083	16	regimes	regime	NOUN
taxlaw-2801	1083	17	discussed	discuss	VERB
taxlaw-2801	1083	18	above	above	ADV
taxlaw-2801	1083	19	?	?	PUNCT
taxlaw-2801	1084	1	what	what	PRON
taxlaw-2801	1084	2	would	would	AUX
taxlaw-2801	1084	3	be	be	AUX
taxlaw-2801	1084	4	the	the	DET
taxlaw-2801	1084	5	enforcement	enforcement	NOUN
taxlaw-2801	1084	6	-	-	PUNCT
taxlaw-2801	1084	7	cost	cost	NOUN
taxlaw-2801	1084	8	savings	saving	NOUN
taxlaw-2801	1084	9	?	?	PUNCT
taxlaw-2801	1085	1	the	the	DET
taxlaw-2801	1085	2	particular	particular	ADJ
taxlaw-2801	1085	3	regime	regime	NOUN
taxlaw-2801	1085	4	that	that	PRON
taxlaw-2801	1085	5	we	we	PRON
taxlaw-2801	1085	6	spend	spend	VERB
taxlaw-2801	1085	7	the	the	DET
taxlaw-2801	1085	8	most	most	ADJ
taxlaw-2801	1085	9	time	time	NOUN
taxlaw-2801	1085	10	developing	develop	VERB
taxlaw-2801	1085	11	is	be	AUX
taxlaw-2801	1085	12	a	a	DET
taxlaw-2801	1085	13	type	type	NOUN
taxlaw-2801	1085	14	of	of	ADP
taxlaw-2801	1085	15	modified	modified	ADJ
taxlaw-2801	1085	16	gross	gross	ADJ
taxlaw-2801	1085	17	receipts	receipt	NOUN
taxlaw-2801	1085	18	tax	tax	NOUN
taxlaw-2801	1085	19	,	,	PUNCT
taxlaw-2801	1085	20	which	which	PRON
taxlaw-2801	1085	21	would	would	AUX
taxlaw-2801	1085	22	tax	tax	VERB
taxlaw-2801	1085	23	smbs	smb	NOUN
taxlaw-2801	1085	24	on	on	ADP
taxlaw-2801	1085	25	a	a	DET
taxlaw-2801	1085	26	rough	rough	ADJ
taxlaw-2801	1085	27	estimate	estimate	NOUN
taxlaw-2801	1085	28	of	of	ADP
taxlaw-2801	1085	29	their	their	PRON
taxlaw-2801	1085	30	annual	annual	ADJ
taxlaw-2801	1085	31	income	income	NOUN
taxlaw-2801	1085	32	using	use	VERB
taxlaw-2801	1085	33	their	their	PRON
taxlaw-2801	1085	34	reported	report	VERB
taxlaw-2801	1085	35	receipts	receipt	NOUN
taxlaw-2801	1085	36	and	and	CCONJ
taxlaw-2801	1085	37	historical	historical	ADJ
taxlaw-2801	1085	38	line	line	NOUN
taxlaw-2801	1085	39	-	-	PUNCT
taxlaw-2801	1085	40	ofbusiness	ofbusiness	NOUN
taxlaw-2801	1085	41	profit	profit	NOUN
taxlaw-2801	1085	42	percentages	percentage	NOUN
taxlaw-2801	1085	43	,	,	PUNCT
taxlaw-2801	1085	44	coupled	couple	VERB
taxlaw-2801	1085	45	with	with	ADP
taxlaw-2801	1085	46	mandatory	mandatory	ADJ
taxlaw-2801	1085	47	withholding	withholding	NOUN
taxlaw-2801	1085	48	requirements	requirement	NOUN
taxlaw-2801	1085	49	.	.	PUNCT
taxlaw-2801	1086	1	there	there	ADV
taxlaw-2801	1086	2	,	,	PUNCT
taxlaw-2801	1086	3	the	the	DET
taxlaw-2801	1086	4	key	key	ADJ
taxlaw-2801	1086	5	questions	question	NOUN
taxlaw-2801	1086	6	would	would	AUX
taxlaw-2801	1086	7	be	be	AUX
taxlaw-2801	1086	8	:	:	PUNCT
taxlaw-2801	1086	9	how	how	SCONJ
taxlaw-2801	1086	10	narrowly	narrowly	ADV
taxlaw-2801	1086	11	and	and	CCONJ
taxlaw-2801	1086	12	accurately	accurately	ADV
taxlaw-2801	1086	13	can	can	AUX
taxlaw-2801	1086	14	such	such	ADJ
taxlaw-2801	1086	15	line	line	NOUN
taxlaw-2801	1086	16	-	-	PUNCT
taxlaw-2801	1086	17	of	of	ADP
taxlaw-2801	1086	18	-	-	PUNCT
taxlaw-2801	1086	19	business	business	NOUN
taxlaw-2801	1086	20	profit	profit	NOUN
taxlaw-2801	1086	21	percentages	percentage	NOUN
taxlaw-2801	1086	22	be	be	AUX
taxlaw-2801	1086	23	drawn	draw	VERB
taxlaw-2801	1086	24	and	and	CCONJ
taxlaw-2801	1086	25	at	at	ADP
taxlaw-2801	1086	26	what	what	DET
taxlaw-2801	1086	27	cost	cost	NOUN
taxlaw-2801	1086	28	?	?	PUNCT
taxlaw-2801	1087	1	if	if	SCONJ
taxlaw-2801	1087	2	the	the	DET
taxlaw-2801	1087	3	answers	answer	NOUN
taxlaw-2801	1087	4	are	be	AUX
taxlaw-2801	1087	5	very	very	ADV
taxlaw-2801	1087	6	narrowly	narrowly	ADV
taxlaw-2801	1087	7	,	,	PUNCT
taxlaw-2801	1087	8	very	very	ADV
taxlaw-2801	1087	9	accurately	accurately	ADV
taxlaw-2801	1087	10	,	,	PUNCT
taxlaw-2801	1087	11	and	and	CCONJ
taxlaw-2801	1087	12	very	very	ADV
taxlaw-2801	1087	13	cheaply	cheaply	ADV
taxlaw-2801	1087	14	,	,	PUNCT
taxlaw-2801	1087	15	then	then	ADV
taxlaw-2801	1087	16	an	an	DET
taxlaw-2801	1087	17	argument	argument	NOUN
taxlaw-2801	1087	18	could	could	AUX
taxlaw-2801	1087	19	be	be	AUX
taxlaw-2801	1087	20	made	make	VERB
taxlaw-2801	1087	21	for	for	ADP
taxlaw-2801	1087	22	replacing	replace	VERB
taxlaw-2801	1087	23	the	the	DET
taxlaw-2801	1087	24	income	income	NOUN
taxlaw-2801	1087	25	tax	tax	NOUN
taxlaw-2801	1087	26	for	for	ADP
taxlaw-2801	1087	27	smbs	smb	NOUN
taxlaw-2801	1087	28	with	with	ADP
taxlaw-2801	1087	29	a	a	DET
taxlaw-2801	1087	30	mandatory	mandatory	ADJ
taxlaw-2801	1087	31	modified	modify	VERB
taxlaw-2801	1087	32	gross	gross	ADJ
taxlaw-2801	1087	33	receipts	receipt	NOUN
taxlaw-2801	1087	34	tax	tax	NOUN
taxlaw-2801	1087	35	.	.	PUNCT
taxlaw-2801	1088	1	if	if	SCONJ
taxlaw-2801	1088	2	,	,	PUNCT
taxlaw-2801	1088	3	however	however	ADV
taxlaw-2801	1088	4	,	,	PUNCT
taxlaw-2801	1088	5	the	the	DET
taxlaw-2801	1088	6	line	line	NOUN
taxlaw-2801	1088	7	-	-	PUNCT
taxlaw-2801	1088	8	ofbusiness	ofbusiness	NOUN
taxlaw-2801	1088	9	,	,	PUNCT
taxlaw-2801	1088	10	profit	profit	NOUN
taxlaw-2801	1088	11	-	-	PUNCT
taxlaw-2801	1088	12	percentages	percentage	NOUN
taxlaw-2801	1088	13	exhibit	exhibit	VERB
taxlaw-2801	1088	14	considerable	considerable	ADJ
taxlaw-2801	1088	15	variability	variability	NOUN
taxlaw-2801	1088	16	,	,	PUNCT
taxlaw-2801	1088	17	then	then	ADV
taxlaw-2801	1088	18	making	make	VERB
taxlaw-2801	1088	19	such	such	DET
taxlaw-2801	1088	20	a	a	DET
taxlaw-2801	1088	21	regime	regime	NOUN
taxlaw-2801	1088	22	optional	optional	NOUN
taxlaw-2801	1088	23	becomes	become	VERB
taxlaw-2801	1088	24	much	much	ADV
taxlaw-2801	1088	25	more	more	ADV
taxlaw-2801	1088	26	appealing	appealing	ADJ
taxlaw-2801	1088	27	because	because	SCONJ
taxlaw-2801	1088	28	it	it	PRON
taxlaw-2801	1088	29	would	would	AUX
taxlaw-2801	1088	30	reduce	reduce	VERB
taxlaw-2801	1088	31	(	(	PUNCT
taxlaw-2801	1088	32	though	though	SCONJ
taxlaw-2801	1088	33	not	not	PART
taxlaw-2801	1088	34	eliminate	eliminate	VERB
taxlaw-2801	1088	35	)	)	PUNCT
taxlaw-2801	1088	36	the	the	DET
taxlaw-2801	1088	37	unfairness	unfairness	NOUN
taxlaw-2801	1088	38	associated	associate	VERB
taxlaw-2801	1088	39	with	with	ADP
taxlaw-2801	1088	40	cross	cross	NOUN
taxlaw-2801	1088	41	-	-	NOUN
taxlaw-2801	1088	42	subsidization	subsidization	NOUN
taxlaw-2801	1088	43	within	within	ADP
taxlaw-2801	1088	44	the	the	DET
taxlaw-2801	1088	45	profitpercentage	profitpercentage	NOUN
taxlaw-2801	1088	46	groups	group	NOUN
taxlaw-2801	1088	47	.	.	PUNCT
taxlaw-2801	1089	1	also	also	ADV
taxlaw-2801	1089	2	,	,	PUNCT
taxlaw-2801	1089	3	if	if	SCONJ
taxlaw-2801	1089	4	an	an	DET
taxlaw-2801	1089	5	optional	optional	ADJ
taxlaw-2801	1089	6	presumptive	presumptive	ADJ
taxlaw-2801	1089	7	regime	regime	NOUN
taxlaw-2801	1089	8	were	be	AUX
taxlaw-2801	1089	9	adopted	adopt	VERB
taxlaw-2801	1089	10	,	,	PUNCT
taxlaw-2801	1089	11	serious	serious	ADJ
taxlaw-2801	1089	12	consideration	consideration	NOUN
taxlaw-2801	1089	13	should	should	AUX
taxlaw-2801	1089	14	be	be	AUX
taxlaw-2801	1089	15	given	give	VERB
taxlaw-2801	1089	16	to	to	ADP
taxlaw-2801	1089	17	imposing	impose	VERB
taxlaw-2801	1089	18	a	a	DET
taxlaw-2801	1089	19	dual	dual	ADJ
taxlaw-2801	1089	20	-	-	PUNCT
taxlaw-2801	1089	21	track	track	NOUN
taxlaw-2801	1089	22	enforcement	enforcement	NOUN
taxlaw-2801	1089	23	regime	regime	NOUN
taxlaw-2801	1089	24	,	,	PUNCT
taxlaw-2801	1089	25	under	under	ADP
taxlaw-2801	1089	26	which	which	PRON
taxlaw-2801	1089	27	naturally	naturally	ADV
taxlaw-2801	1089	28	compliant	compliant	ADJ
taxlaw-2801	1089	29	(	(	PUNCT
taxlaw-2801	1089	30	non	non	ADJ
taxlaw-2801	1089	31	-	-	ADJ
taxlaw-2801	1089	32	gaming	gaming	ADJ
taxlaw-2801	1089	33	)	)	PUNCT
taxlaw-2801	1089	34	taxpayers	taxpayer	NOUN
taxlaw-2801	1089	35	would	would	AUX
taxlaw-2801	1089	36	be	be	AUX
taxlaw-2801	1089	37	enticed	entice	VERB
taxlaw-2801	1089	38	into	into	ADP
taxlaw-2801	1089	39	the	the	DET
taxlaw-2801	1089	40	presumptive	presumptive	ADJ
taxlaw-2801	1089	41	tax	tax	NOUN
taxlaw-2801	1089	42	system	system	NOUN
taxlaw-2801	1089	43	,	,	PUNCT
taxlaw-2801	1089	44	thereby	thereby	ADV
taxlaw-2801	1089	45	saving	save	VERB
taxlaw-2801	1089	46	administrative	administrative	ADJ
taxlaw-2801	1089	47	dollars	dollar	NOUN
taxlaw-2801	1089	48	that	that	PRON
taxlaw-2801	1089	49	could	could	AUX
taxlaw-2801	1089	50	be	be	AUX
taxlaw-2801	1089	51	spent	spend	VERB
taxlaw-2801	1089	52	on	on	ADP
taxlaw-2801	1089	53	enforcing	enforce	VERB
taxlaw-2801	1089	54	the	the	DET
taxlaw-2801	1089	55	income	income	NOUN
taxlaw-2801	1089	56	tax	tax	NOUN
taxlaw-2801	1089	57	against	against	ADP
taxlaw-2801	1089	58	those	those	DET
taxlaw-2801	1089	59	taxpayers	taxpayer	NOUN
taxlaw-2801	1089	60	more	more	ADV
taxlaw-2801	1089	61	willing	willing	ADJ
taxlaw-2801	1089	62	to	to	PART
taxlaw-2801	1089	63	engage	engage	VERB
taxlaw-2801	1089	64	in	in	ADP
taxlaw-2801	1089	65	noncompliance	noncompliance	NOUN
taxlaw-2801	1089	66	.	.	PUNCT
taxlaw-2801	1090	1	the	the	DET
taxlaw-2801	1090	2	changes	change	NOUN
taxlaw-2801	1090	3	just	just	ADV
taxlaw-2801	1090	4	described	describe	VERB
taxlaw-2801	1090	5	would	would	AUX
taxlaw-2801	1090	6	require	require	VERB
taxlaw-2801	1090	7	a	a	DET
taxlaw-2801	1090	8	major	major	ADJ
taxlaw-2801	1090	9	reform	reform	NOUN
taxlaw-2801	1090	10	of	of	ADP
taxlaw-2801	1090	11	the	the	DET
taxlaw-2801	1090	12	internal	internal	ADJ
taxlaw-2801	1090	13	revenue	revenue	NOUN
taxlaw-2801	1090	14	code	code	NOUN
taxlaw-2801	1090	15	.	.	PUNCT
taxlaw-2801	1091	1	as	as	ADP
taxlaw-2801	1091	2	a	a	DET
taxlaw-2801	1091	3	more	more	ADV
taxlaw-2801	1091	4	modest	modest	ADJ
taxlaw-2801	1091	5	alternative	alternative	NOUN
taxlaw-2801	1091	6	that	that	PRON
taxlaw-2801	1091	7	might	might	AUX
taxlaw-2801	1091	8	be	be	AUX
taxlaw-2801	1091	9	able	able	ADJ
taxlaw-2801	1091	10	to	to	PART
taxlaw-2801	1091	11	achieve	achieve	VERB
taxlaw-2801	1091	12	some	some	PRON
taxlaw-2801	1091	13	of	of	ADP
taxlaw-2801	1091	14	the	the	DET
taxlaw-2801	1091	15	same	same	ADJ
taxlaw-2801	1091	16	results	result	NOUN
taxlaw-2801	1091	17	,	,	PUNCT
taxlaw-2801	1091	18	it	it	PRON
taxlaw-2801	1091	19	might	might	AUX
taxlaw-2801	1091	20	also	also	ADV
taxlaw-2801	1091	21	be	be	AUX
taxlaw-2801	1091	22	worth	worth	ADJ
taxlaw-2801	1091	23	considering	consider	VERB
taxlaw-2801	1091	24	having	have	VERB
taxlaw-2801	1091	25	the	the	DET
taxlaw-2801	1091	26	irs	irs	PROPN
taxlaw-2801	1091	27	begin	begin	VERB
taxlaw-2801	1091	28	to	to	PART
taxlaw-2801	1091	29	use	use	VERB
taxlaw-2801	1091	30	presumptive	presumptive	ADJ
taxlaw-2801	1091	31	-	-	PUNCT
taxlaw-2801	1091	32	tax	tax	NOUN
taxlaw-2801	1091	33	principles	principle	NOUN
taxlaw-2801	1091	34	as	as	ADP
taxlaw-2801	1091	35	part	part	NOUN
taxlaw-2801	1091	36	of	of	ADP
taxlaw-2801	1091	37	their	their	PRON
taxlaw-2801	1091	38	audit	audit	NOUN
taxlaw-2801	1091	39	strategies	strategy	NOUN
taxlaw-2801	1091	40	.	.	PUNCT
taxlaw-2801	1092	1	if	if	SCONJ
taxlaw-2801	1092	2	the	the	DET
taxlaw-2801	1092	3	service	service	NOUN
taxlaw-2801	1092	4	could	could	AUX
taxlaw-2801	1092	5	credibly	credibly	ADV
taxlaw-2801	1092	6	commit	commit	VERB
taxlaw-2801	1092	7	to	to	ADP
taxlaw-2801	1092	8	applying	apply	VERB
taxlaw-2801	1092	9	some	some	DET
taxlaw-2801	1092	10	form	form	NOUN
taxlaw-2801	1092	11	of	of	ADP
taxlaw-2801	1092	12	presumptive	presumptive	ADJ
taxlaw-2801	1092	13	tax	tax	NOUN
taxlaw-2801	1092	14	system	system	NOUN
taxlaw-2801	1092	15	in	in	ADP
taxlaw-2801	1092	16	its	its	PRON
taxlaw-2801	1092	17	auditing	auditing	NOUN
taxlaw-2801	1092	18	decisions	decision	NOUN
taxlaw-2801	1092	19	(	(	PUNCT
taxlaw-2801	1092	20	as	as	ADP
taxlaw-2801	1092	21	part	part	NOUN
taxlaw-2801	1092	22	of	of	ADP
taxlaw-2801	1092	23	the	the	DET
taxlaw-2801	1092	24	discriminate	discriminate	ADJ
taxlaw-2801	1092	25	index	index	NOUN
taxlaw-2801	1092	26	function	function	NOUN
taxlaw-2801	1092	27	,	,	PUNCT
taxlaw-2801	1092	28	say	say	VERB
taxlaw-2801	1092	29	)	)	PUNCT
taxlaw-2801	1092	30	,	,	PUNCT
taxlaw-2801	1092	31	and	and	CCONJ
taxlaw-2801	1092	32	if	if	SCONJ
taxlaw-2801	1092	33	taxpayers	taxpayer	NOUN
taxlaw-2801	1092	34	reacted	react	VERB
taxlaw-2801	1092	35	rationally	rationally	ADV
taxlaw-2801	1092	36	to	to	ADP
taxlaw-2801	1092	37	such	such	DET
taxlaw-2801	1092	38	an	an	DET
taxlaw-2801	1092	39	audit	audit	NOUN
taxlaw-2801	1092	40	policy	policy	NOUN
taxlaw-2801	1092	41	,	,	PUNCT
taxlaw-2801	1092	42	the	the	DET
taxlaw-2801	1092	43	results	result	NOUN
taxlaw-2801	1092	44	could	could	AUX
taxlaw-2801	1092	45	be	be	AUX
taxlaw-2801	1092	46	similar	similar	ADJ
taxlaw-2801	1092	47	to	to	ADP
taxlaw-2801	1092	48	an	an	DET
taxlaw-2801	1092	49	optional	optional	ADJ
taxlaw-2801	1092	50	presumptive	presumptive	ADJ
taxlaw-2801	1092	51	business	business	NOUN
taxlaw-2801	1092	52	income	income	NOUN
taxlaw-2801	1092	53	tax	tax	NOUN
taxlaw-2801	1092	54	.	.	PUNCT
taxlaw-2801	1093	1	such	such	DET
taxlaw-2801	1093	2	an	an	DET
taxlaw-2801	1093	3	approach	approach	NOUN
taxlaw-2801	1093	4	,	,	PUNCT
taxlaw-2801	1093	5	however	however	ADV
taxlaw-2801	1093	6	,	,	PUNCT
taxlaw-2801	1093	7	would	would	AUX
taxlaw-2801	1093	8	have	have	VERB
taxlaw-2801	1093	9	at	at	ADV
taxlaw-2801	1093	10	least	least	ADV
taxlaw-2801	1093	11	two	two	NUM
taxlaw-2801	1093	12	significant	significant	ADJ
taxlaw-2801	1093	13	problems	problem	NOUN
taxlaw-2801	1093	14	.	.	PUNCT
taxlaw-2801	1094	1	first	first	ADV
taxlaw-2801	1094	2	,	,	PUNCT
taxlaw-2801	1094	3	it	it	PRON
taxlaw-2801	1094	4	would	would	AUX
taxlaw-2801	1094	5	be	be	AUX
taxlaw-2801	1094	6	difficult	difficult	ADJ
taxlaw-2801	1094	7	for	for	SCONJ
taxlaw-2801	1094	8	the	the	DET
taxlaw-2801	1094	9	service	service	NOUN
taxlaw-2801	1094	10	to	to	PART
taxlaw-2801	1094	11	make	make	VERB
taxlaw-2801	1094	12	such	such	DET
taxlaw-2801	1094	13	a	a	DET
taxlaw-2801	1094	14	commitment	commitment	NOUN
taxlaw-2801	1094	15	credible	credible	ADJ
taxlaw-2801	1094	16	.	.	PUNCT
taxlaw-2801	1095	1	second	second	ADJ
taxlaw-2801	1095	2	,	,	PUNCT
taxlaw-2801	1095	3	even	even	ADV
taxlaw-2801	1095	4	if	if	SCONJ
taxlaw-2801	1095	5	such	such	DET
taxlaw-2801	1095	6	an	an	DET
taxlaw-2801	1095	7	approach	approach	NOUN
taxlaw-2801	1095	8	worked	work	VERB
taxlaw-2801	1095	9	to	to	ADP
taxlaw-2801	1095	10	perfection	perfection	NOUN
taxlaw-2801	1095	11	(	(	PUNCT
taxlaw-2801	1095	12	the	the	DET
taxlaw-2801	1095	13	service	service	NOUN
taxlaw-2801	1095	14	was	be	AUX
taxlaw-2801	1095	15	able	able	ADJ
taxlaw-2801	1095	16	to	to	PART
taxlaw-2801	1095	17	precommit	precommit	VERB
taxlaw-2801	1095	18	and	and	CCONJ
taxlaw-2801	1095	19	taxpayers	taxpayer	NOUN
taxlaw-2801	1095	20	responded	respond	VERB
taxlaw-2801	1095	21	rationally	rationally	ADV
taxlaw-2801	1095	22	)	)	PUNCT
taxlaw-2801	1095	23	,	,	PUNCT
taxlaw-2801	1095	24	the	the	DET
taxlaw-2801	1095	25	way	way	NOUN
taxlaw-2801	1095	26	in	in	ADP
taxlaw-2801	1095	27	which	which	PRON
taxlaw-2801	1095	28	such	such	DET
taxlaw-2801	1095	29	a	a	DET
taxlaw-2801	1095	30	regime	regime	NOUN
taxlaw-2801	1095	31	would	would	AUX
taxlaw-2801	1095	32	“	"	PUNCT
taxlaw-2801	1095	33	work	work	VERB
taxlaw-2801	1095	34	”	"	PUNCT
taxlaw-2801	1095	35	would	would	AUX
taxlaw-2801	1095	36	be	be	AUX
taxlaw-2801	1095	37	to	to	PART
taxlaw-2801	1095	38	induce	induce	VERB
taxlaw-2801	1095	39	those	those	DET
taxlaw-2801	1095	40	taxpayers	taxpayer	NOUN
taxlaw-2801	1095	41	willing	willing	ADJ
taxlaw-2801	1095	42	to	to	PART
taxlaw-2801	1095	43	understate	understate	VERB
taxlaw-2801	1095	44	their	their	PRON
taxlaw-2801	1095	45	taxes	taxis	NOUN
taxlaw-2801	1095	46	(	(	PUNCT
taxlaw-2801	1095	47	the	the	DET
taxlaw-2801	1095	48	gamers	gamer	NOUN
taxlaw-2801	1095	49	or	or	CCONJ
taxlaw-2801	1095	50	cheaters	cheater	NOUN
taxlaw-2801	1095	51	)	)	PUNCT
taxlaw-2801	1095	52	to	to	PART
taxlaw-2801	1095	53	pay	pay	VERB
taxlaw-2801	1095	54	only	only	ADV
taxlaw-2801	1095	55	the	the	DET
taxlaw-2801	1095	56	presumptive	presumptive	ADJ
taxlaw-2801	1095	57	amount	amount	NOUN
taxlaw-2801	1095	58	while	while	SCONJ
taxlaw-2801	1095	59	the	the	DET
taxlaw-2801	1095	60	non146	non146	PROPN
taxlaw-2801	1095	61	columbia	columbia	PROPN
taxlaw-2801	1095	62	journal	journal	PROPN
taxlaw-2801	1095	63	of	of	ADP
taxlaw-2801	1095	64	tax	tax	NOUN
taxlaw-2801	1095	65	law	law	NOUN
taxlaw-2801	1096	1	[	[	X
taxlaw-2801	1096	2	vol	vol	NOUN
taxlaw-2801	1096	3	.	.	PUNCT
taxlaw-2801	1097	1	2:100	2:100	NUM
taxlaw-2801	1097	2	gaming	game	VERB
taxlaw-2801	1097	3	taxpayers	taxpayer	NOUN
taxlaw-2801	1097	4	with	with	ADP
taxlaw-2801	1097	5	the	the	DET
taxlaw-2801	1097	6	same	same	ADJ
taxlaw-2801	1097	7	level	level	NOUN
taxlaw-2801	1097	8	of	of	ADP
taxlaw-2801	1097	9	income	income	NOUN
taxlaw-2801	1097	10	would	would	AUX
taxlaw-2801	1097	11	pay	pay	VERB
taxlaw-2801	1097	12	the	the	DET
taxlaw-2801	1097	13	higher	high	ADJ
taxlaw-2801	1097	14	income	income	NOUN
taxlaw-2801	1097	15	tax	tax	NOUN
taxlaw-2801	1097	16	liability	liability	NOUN
taxlaw-2801	1097	17	.	.	PUNCT
taxlaw-2801	1098	1	many	many	ADJ
taxlaw-2801	1098	2	other	other	ADJ
taxlaw-2801	1098	3	questions	question	NOUN
taxlaw-2801	1098	4	remain	remain	VERB
taxlaw-2801	1098	5	as	as	ADV
taxlaw-2801	1098	6	well	well	ADV
taxlaw-2801	1098	7	.	.	PUNCT
taxlaw-2801	1099	1	for	for	ADP
taxlaw-2801	1099	2	example	example	NOUN
taxlaw-2801	1099	3	,	,	PUNCT
taxlaw-2801	1099	4	what	what	PRON
taxlaw-2801	1099	5	should	should	AUX
taxlaw-2801	1099	6	be	be	AUX
taxlaw-2801	1099	7	done	do	VERB
taxlaw-2801	1099	8	about	about	ADP
taxlaw-2801	1099	9	noncompliant	noncompliant	ADJ
taxlaw-2801	1099	10	,	,	PUNCT
taxlaw-2801	1099	11	smb	smb	NOUN
taxlaw-2801	1099	12	taxpayers	taxpayer	NOUN
taxlaw-2801	1099	13	who	who	PRON
taxlaw-2801	1099	14	do	do	AUX
taxlaw-2801	1099	15	not	not	PART
taxlaw-2801	1099	16	receive	receive	VERB
taxlaw-2801	1099	17	most	most	ADJ
taxlaw-2801	1099	18	of	of	ADP
taxlaw-2801	1099	19	their	their	PRON
taxlaw-2801	1099	20	payments	payment	NOUN
taxlaw-2801	1099	21	from	from	ADP
taxlaw-2801	1099	22	other	other	ADJ
taxlaw-2801	1099	23	businesses	business	NOUN
taxlaw-2801	1099	24	(	(	PUNCT
taxlaw-2801	1099	25	but	but	CCONJ
taxlaw-2801	1099	26	rather	rather	ADV
taxlaw-2801	1099	27	receive	receive	VERB
taxlaw-2801	1099	28	payments	payment	NOUN
taxlaw-2801	1099	29	mostly	mostly	ADV
taxlaw-2801	1099	30	from	from	ADP
taxlaw-2801	1099	31	individual	individual	ADJ
taxlaw-2801	1099	32	consumers	consumer	NOUN
taxlaw-2801	1099	33	)	)	PUNCT
taxlaw-2801	1099	34	,	,	PUNCT
taxlaw-2801	1099	35	and	and	CCONJ
taxlaw-2801	1099	36	thus	thus	ADV
taxlaw-2801	1099	37	for	for	ADP
taxlaw-2801	1099	38	whom	whom	PRON
taxlaw-2801	1099	39	compulsory	compulsory	ADJ
taxlaw-2801	1099	40	withholding	withholding	NOUN
taxlaw-2801	1099	41	would	would	AUX
taxlaw-2801	1099	42	not	not	PART
taxlaw-2801	1099	43	be	be	AUX
taxlaw-2801	1099	44	practical	practical	ADJ
taxlaw-2801	1099	45	.	.	PUNCT
taxlaw-2801	1100	1	in	in	ADP
taxlaw-2801	1100	2	this	this	DET
taxlaw-2801	1100	3	article	article	NOUN
taxlaw-2801	1100	4	we	we	PRON
taxlaw-2801	1100	5	have	have	AUX
taxlaw-2801	1100	6	suggested	suggest	VERB
taxlaw-2801	1100	7	some	some	DET
taxlaw-2801	1100	8	possible	possible	ADJ
taxlaw-2801	1100	9	ideas	idea	NOUN
taxlaw-2801	1100	10	,	,	PUNCT
taxlaw-2801	1100	11	such	such	ADJ
taxlaw-2801	1100	12	as	as	ADP
taxlaw-2801	1100	13	the	the	DET
taxlaw-2801	1100	14	expanded	expand	VERB
taxlaw-2801	1100	15	use	use	NOUN
taxlaw-2801	1100	16	of	of	ADP
taxlaw-2801	1100	17	third	third	ADJ
taxlaw-2801	1100	18	-	-	PUNCT
taxlaw-2801	1100	19	party	party	NOUN
taxlaw-2801	1100	20	reporting	reporting	NOUN
taxlaw-2801	1100	21	,	,	PUNCT
taxlaw-2801	1100	22	like	like	ADP
taxlaw-2801	1100	23	financial	financial	ADJ
taxlaw-2801	1100	24	institutions	institution	NOUN
taxlaw-2801	1100	25	that	that	PRON
taxlaw-2801	1100	26	administer	administer	VERB
taxlaw-2801	1100	27	credit	credit	NOUN
taxlaw-2801	1100	28	and	and	CCONJ
taxlaw-2801	1100	29	debit	debit	NOUN
taxlaw-2801	1100	30	-	-	PUNCT
taxlaw-2801	1100	31	card	card	NOUN
taxlaw-2801	1100	32	purchases	purchase	NOUN
taxlaw-2801	1100	33	.	.	PUNCT
taxlaw-2801	1101	1	(	(	PUNCT
taxlaw-2801	1101	2	not	not	PART
taxlaw-2801	1101	3	only	only	ADV
taxlaw-2801	1101	4	are	be	AUX
taxlaw-2801	1101	5	such	such	ADJ
taxlaw-2801	1101	6	transactions	transaction	NOUN
taxlaw-2801	1101	7	easier	easy	ADJ
taxlaw-2801	1101	8	to	to	PART
taxlaw-2801	1101	9	monitor	monitor	VERB
taxlaw-2801	1101	10	than	than	ADP
taxlaw-2801	1101	11	cash	cash	NOUN
taxlaw-2801	1101	12	transactions	transaction	NOUN
taxlaw-2801	1101	13	,	,	PUNCT
taxlaw-2801	1101	14	they	they	PRON
taxlaw-2801	1101	15	can	can	AUX
taxlaw-2801	1101	16	also	also	ADV
taxlaw-2801	1101	17	be	be	AUX
taxlaw-2801	1101	18	used	use	VERB
taxlaw-2801	1101	19	to	to	PART
taxlaw-2801	1101	20	estimate	estimate	VERB
taxlaw-2801	1101	21	the	the	DET
taxlaw-2801	1101	22	amount	amount	NOUN
taxlaw-2801	1101	23	of	of	ADP
taxlaw-2801	1101	24	cash	cash	NOUN
taxlaw-2801	1101	25	being	be	AUX
taxlaw-2801	1101	26	received	receive	VERB
taxlaw-2801	1101	27	by	by	ADP
taxlaw-2801	1101	28	businesses	business	NOUN
taxlaw-2801	1101	29	)	)	PUNCT
taxlaw-2801	1101	30	.	.	PUNCT
taxlaw-2801	1102	1	in	in	ADP
taxlaw-2801	1102	2	addition	addition	NOUN
taxlaw-2801	1102	3	,	,	PUNCT
taxlaw-2801	1102	4	there	there	PRON
taxlaw-2801	1102	5	are	be	VERB
taxlaw-2801	1102	6	various	various	ADJ
taxlaw-2801	1102	7	innovative	innovative	ADJ
taxlaw-2801	1102	8	solutions	solution	NOUN
taxlaw-2801	1102	9	that	that	PRON
taxlaw-2801	1102	10	might	might	AUX
taxlaw-2801	1102	11	be	be	AUX
taxlaw-2801	1102	12	tried	try	VERB
taxlaw-2801	1102	13	,	,	PUNCT
taxlaw-2801	1102	14	such	such	ADJ
taxlaw-2801	1102	15	as	as	ADP
taxlaw-2801	1102	16	the	the	DET
taxlaw-2801	1102	17	brazilian	brazilian	ADJ
taxlaw-2801	1102	18	experiment	experiment	NOUN
taxlaw-2801	1102	19	with	with	ADP
taxlaw-2801	1102	20	consumer	consumer	NOUN
taxlaw-2801	1102	21	-	-	PUNCT
taxlaw-2801	1102	22	based	base	VERB
taxlaw-2801	1102	23	monitoring	monitoring	NOUN
taxlaw-2801	1102	24	and	and	CCONJ
taxlaw-2801	1102	25	reporting	reporting	NOUN
taxlaw-2801	1102	26	of	of	ADP
taxlaw-2801	1102	27	smb	smb	PROPN
taxlaw-2801	1102	28	tax	tax	NOUN
taxlaw-2801	1102	29	compliance	compliance	NOUN
taxlaw-2801	1102	30	using	use	VERB
taxlaw-2801	1102	31	the	the	DET
taxlaw-2801	1102	32	internet	internet	NOUN
taxlaw-2801	1102	33	,	,	PUNCT
taxlaw-2801	1102	34	although	although	SCONJ
taxlaw-2801	1102	35	most	most	ADJ
taxlaw-2801	1102	36	such	such	ADJ
taxlaw-2801	1102	37	experiments	experiment	NOUN
taxlaw-2801	1102	38	are	be	AUX
taxlaw-2801	1102	39	still	still	ADV
taxlaw-2801	1102	40	too	too	ADV
taxlaw-2801	1102	41	young	young	ADJ
taxlaw-2801	1102	42	to	to	PART
taxlaw-2801	1102	43	be	be	AUX
taxlaw-2801	1102	44	definitively	definitively	ADV
taxlaw-2801	1102	45	evaluated	evaluate	VERB
taxlaw-2801	1102	46	.	.	PUNCT
taxlaw-2801	1103	1	at	at	ADP
taxlaw-2801	1103	2	the	the	DET
taxlaw-2801	1103	3	end	end	NOUN
taxlaw-2801	1103	4	of	of	ADP
taxlaw-2801	1103	5	the	the	DET
taxlaw-2801	1103	6	day	day	NOUN
taxlaw-2801	1103	7	,	,	PUNCT
taxlaw-2801	1103	8	for	for	ADP
taxlaw-2801	1103	9	those	those	DET
taxlaw-2801	1103	10	smbs	smb	NOUN
taxlaw-2801	1103	11	that	that	PRON
taxlaw-2801	1103	12	tend	tend	VERB
taxlaw-2801	1103	13	to	to	PART
taxlaw-2801	1103	14	do	do	VERB
taxlaw-2801	1103	15	a	a	DET
taxlaw-2801	1103	16	large	large	ADJ
taxlaw-2801	1103	17	fraction	fraction	NOUN
taxlaw-2801	1103	18	of	of	ADP
taxlaw-2801	1103	19	their	their	PRON
taxlaw-2801	1103	20	business	business	NOUN
taxlaw-2801	1103	21	in	in	ADP
taxlaw-2801	1103	22	cash	cash	NOUN
taxlaw-2801	1103	23	,	,	PUNCT
taxlaw-2801	1103	24	something	something	PRON
taxlaw-2801	1103	25	like	like	ADP
taxlaw-2801	1103	26	the	the	DET
taxlaw-2801	1103	27	israeli	israeli	ADJ
taxlaw-2801	1103	28	-	-	PUNCT
taxlaw-2801	1103	29	style	style	NOUN
taxlaw-2801	1103	30	,	,	PUNCT
taxlaw-2801	1103	31	multi	multi	ADJ
taxlaw-2801	1103	32	-	-	ADJ
taxlaw-2801	1103	33	factor	factor	NOUN
taxlaw-2801	1103	34	approach	approach	NOUN
taxlaw-2801	1103	35	may	may	AUX
taxlaw-2801	1103	36	be	be	AUX
taxlaw-2801	1103	37	necessary	necessary	ADJ
taxlaw-2801	1103	38	,	,	PUNCT
taxlaw-2801	1103	39	at	at	ADV
taxlaw-2801	1103	40	least	least	ADJ
taxlaw-2801	1103	41	as	as	ADP
taxlaw-2801	1103	42	part	part	NOUN
taxlaw-2801	1103	43	of	of	ADP
taxlaw-2801	1103	44	the	the	DET
taxlaw-2801	1103	45	irs	irs	PROPN
taxlaw-2801	1103	46	’s	’s	PART
taxlaw-2801	1103	47	auditing	auditing	NOUN
taxlaw-2801	1103	48	strategy	strategy	NOUN
taxlaw-2801	1103	49	.	.	PUNCT
taxlaw-2801	1104	1	moreover	moreover	ADV
taxlaw-2801	1104	2	,	,	PUNCT
taxlaw-2801	1104	3	even	even	ADV
taxlaw-2801	1104	4	if	if	SCONJ
taxlaw-2801	1104	5	one	one	NUM
taxlaw-2801	1104	6	were	be	AUX
taxlaw-2801	1104	7	persuaded	persuade	VERB
taxlaw-2801	1104	8	that	that	SCONJ
taxlaw-2801	1104	9	some	some	DET
taxlaw-2801	1104	10	sort	sort	NOUN
taxlaw-2801	1104	11	of	of	ADP
taxlaw-2801	1104	12	new	new	ADJ
taxlaw-2801	1104	13	tax	tax	NOUN
taxlaw-2801	1104	14	enforcement	enforcement	NOUN
taxlaw-2801	1104	15	initiative	initiative	NOUN
taxlaw-2801	1104	16	for	for	ADP
taxlaw-2801	1104	17	noncompliant	noncompliant	ADJ
taxlaw-2801	1104	18	smbs	smb	NOUN
taxlaw-2801	1104	19	(	(	PUNCT
taxlaw-2801	1104	20	whether	whether	SCONJ
taxlaw-2801	1104	21	shifting	shift	VERB
taxlaw-2801	1104	22	to	to	ADP
taxlaw-2801	1104	23	a	a	DET
taxlaw-2801	1104	24	presumptive	presumptive	ADJ
taxlaw-2801	1104	25	tax	tax	NOUN
taxlaw-2801	1104	26	or	or	CCONJ
taxlaw-2801	1104	27	simply	simply	ADV
taxlaw-2801	1104	28	raising	raise	VERB
taxlaw-2801	1104	29	penalties	penalty	NOUN
taxlaw-2801	1104	30	or	or	CCONJ
taxlaw-2801	1104	31	having	have	VERB
taxlaw-2801	1104	32	more	more	ADJ
taxlaw-2801	1104	33	audits	audits	NOUN
taxlaw-2801	1104	34	)	)	PUNCT
taxlaw-2801	1104	35	might	might	AUX
taxlaw-2801	1104	36	make	make	VERB
taxlaw-2801	1104	37	sense	sense	NOUN
taxlaw-2801	1104	38	in	in	ADP
taxlaw-2801	1104	39	the	the	DET
taxlaw-2801	1104	40	abstract	abstract	NOUN
taxlaw-2801	1104	41	,	,	PUNCT
taxlaw-2801	1104	42	it	it	PRON
taxlaw-2801	1104	43	could	could	AUX
taxlaw-2801	1104	44	be	be	AUX
taxlaw-2801	1104	45	argued	argue	VERB
taxlaw-2801	1104	46	that	that	SCONJ
taxlaw-2801	1104	47	now	now	ADV
taxlaw-2801	1104	48	is	be	AUX
taxlaw-2801	1104	49	not	not	PART
taxlaw-2801	1104	50	the	the	DET
taxlaw-2801	1104	51	time	time	NOUN
taxlaw-2801	1104	52	.	.	PUNCT
taxlaw-2801	1105	1	small	small	ADJ
taxlaw-2801	1105	2	businesses	business	NOUN
taxlaw-2801	1105	3	are	be	AUX
taxlaw-2801	1105	4	the	the	DET
taxlaw-2801	1105	5	primary	primary	ADJ
taxlaw-2801	1105	6	producers	producer	NOUN
taxlaw-2801	1105	7	of	of	ADP
taxlaw-2801	1105	8	new	new	ADJ
taxlaw-2801	1105	9	jobs	job	NOUN
taxlaw-2801	1105	10	in	in	ADP
taxlaw-2801	1105	11	the	the	DET
taxlaw-2801	1105	12	economy	economy	NOUN
taxlaw-2801	1105	13	,	,	PUNCT
taxlaw-2801	1105	14	the	the	DET
taxlaw-2801	1105	15	argument	argument	NOUN
taxlaw-2801	1105	16	would	would	AUX
taxlaw-2801	1105	17	go	go	VERB
taxlaw-2801	1105	18	,	,	PUNCT
taxlaw-2801	1105	19	and	and	CCONJ
taxlaw-2801	1105	20	the	the	DET
taxlaw-2801	1105	21	current	current	ADJ
taxlaw-2801	1105	22	tax	tax	NOUN
taxlaw-2801	1105	23	system	system	NOUN
taxlaw-2801	1105	24	,	,	PUNCT
taxlaw-2801	1105	25	under	under	ADP
taxlaw-2801	1105	26	which	which	PRON
taxlaw-2801	1105	27	smbs	smb	NOUN
taxlaw-2801	1105	28	are	be	AUX
taxlaw-2801	1105	29	essentially	essentially	ADV
taxlaw-2801	1105	30	allowed	allow	VERB
taxlaw-2801	1105	31	to	to	PART
taxlaw-2801	1105	32	“	"	PUNCT
taxlaw-2801	1105	33	get	get	VERB
taxlaw-2801	1105	34	away	away	ADV
taxlaw-2801	1105	35	with	with	ADP
taxlaw-2801	1105	36	”	"	PUNCT
taxlaw-2801	1105	37	substantial	substantial	ADJ
taxlaw-2801	1105	38	noncompliance	noncompliance	NOUN
taxlaw-2801	1105	39	,	,	PUNCT
taxlaw-2801	1105	40	amounts	amount	VERB
taxlaw-2801	1105	41	to	to	ADP
taxlaw-2801	1105	42	a	a	DET
taxlaw-2801	1105	43	type	type	NOUN
taxlaw-2801	1105	44	of	of	ADP
taxlaw-2801	1105	45	implicit	implicit	ADJ
taxlaw-2801	1105	46	federal	federal	ADJ
taxlaw-2801	1105	47	tax	tax	NOUN
taxlaw-2801	1105	48	subsidy	subsidy	NOUN
taxlaw-2801	1105	49	for	for	ADP
taxlaw-2801	1105	50	job	job	NOUN
taxlaw-2801	1105	51	-	-	PUNCT
taxlaw-2801	1105	52	creating	create	VERB
taxlaw-2801	1105	53	smbs.133	smbs.133	NOUN
taxlaw-2801	1105	54	and	and	CCONJ
taxlaw-2801	1105	55	this	this	PRON
taxlaw-2801	1105	56	is	be	AUX
taxlaw-2801	1105	57	a	a	DET
taxlaw-2801	1105	58	good	good	ADJ
taxlaw-2801	1105	59	thing	thing	NOUN
taxlaw-2801	1105	60	.	.	PUNCT
taxlaw-2801	1106	1	any	any	PRON
taxlaw-2801	1106	2	of	of	ADP
taxlaw-2801	1106	3	the	the	DET
taxlaw-2801	1106	4	presumptive	presumptive	ADJ
taxlaw-2801	1106	5	-	-	PUNCT
taxlaw-2801	1106	6	tax	tax	NOUN
taxlaw-2801	1106	7	solutions	solution	NOUN
taxlaw-2801	1106	8	discussed	discuss	VERB
taxlaw-2801	1106	9	above	above	ADV
taxlaw-2801	1106	10	,	,	PUNCT
taxlaw-2801	1106	11	therefore	therefore	ADV
taxlaw-2801	1106	12	,	,	PUNCT
taxlaw-2801	1106	13	would	would	AUX
taxlaw-2801	1106	14	undercut	undercut	VERB
taxlaw-2801	1106	15	that	that	DET
taxlaw-2801	1106	16	subsidy	subsidy	NOUN
taxlaw-2801	1106	17	and	and	CCONJ
taxlaw-2801	1106	18	further	further	ADJ
taxlaw-2801	1106	19	harm	harm	VERB
taxlaw-2801	1106	20	the	the	DET
taxlaw-2801	1106	21	economy	economy	NOUN
taxlaw-2801	1106	22	.	.	PUNCT
taxlaw-2801	1107	1	our	our	PRON
taxlaw-2801	1107	2	response	response	NOUN
taxlaw-2801	1107	3	to	to	ADP
taxlaw-2801	1107	4	this	this	DET
taxlaw-2801	1107	5	type	type	NOUN
taxlaw-2801	1107	6	of	of	ADP
taxlaw-2801	1107	7	argument	argument	NOUN
taxlaw-2801	1107	8	is	be	AUX
taxlaw-2801	1107	9	twofold	twofold	ADJ
taxlaw-2801	1107	10	.	.	PUNCT
taxlaw-2801	1108	1	first	first	ADV
taxlaw-2801	1108	2	,	,	PUNCT
taxlaw-2801	1108	3	it	it	PRON
taxlaw-2801	1108	4	is	be	AUX
taxlaw-2801	1108	5	actually	actually	ADV
taxlaw-2801	1108	6	far	far	ADV
taxlaw-2801	1108	7	from	from	ADP
taxlaw-2801	1108	8	clear	clear	ADJ
taxlaw-2801	1108	9	that	that	SCONJ
taxlaw-2801	1108	10	small	small	ADJ
taxlaw-2801	1108	11	businesses	business	NOUN
taxlaw-2801	1108	12	provide	provide	VERB
taxlaw-2801	1108	13	any	any	DET
taxlaw-2801	1108	14	more	more	ADJ
taxlaw-2801	1108	15	job	job	NOUN
taxlaw-2801	1108	16	creation	creation	NOUN
taxlaw-2801	1108	17	(	(	PUNCT
taxlaw-2801	1108	18	net	net	NOUN
taxlaw-2801	1108	19	of	of	ADP
taxlaw-2801	1108	20	“	"	PUNCT
taxlaw-2801	1108	21	job	job	NOUN
taxlaw-2801	1108	22	destruction	destruction	NOUN
taxlaw-2801	1108	23	”	"	PUNCT
taxlaw-2801	1108	24	)	)	PUNCT
taxlaw-2801	1108	25	than	than	SCONJ
taxlaw-2801	1108	26	do	do	VERB
taxlaw-2801	1108	27	larger	large	ADJ
taxlaw-2801	1108	28	businesses	business	NOUN
taxlaw-2801	1108	29	.	.	PUNCT
taxlaw-2801	1109	1	at	at	ADV
taxlaw-2801	1109	2	least	least	ADJ
taxlaw-2801	1109	3	not	not	PART
taxlaw-2801	1109	4	so	so	ADV
taxlaw-2801	1109	5	much	much	ADJ
taxlaw-2801	1109	6	that	that	SCONJ
taxlaw-2801	1109	7	they	they	PRON
taxlaw-2801	1109	8	should	should	AUX
taxlaw-2801	1109	9	be	be	AUX
taxlaw-2801	1109	10	singled	single	VERB
taxlaw-2801	1109	11	out	out	ADP
taxlaw-2801	1109	12	for	for	ADP
taxlaw-2801	1109	13	a	a	DET
taxlaw-2801	1109	14	special	special	ADJ
taxlaw-2801	1109	15	subsidy.134	subsidy.134	NOUN
taxlaw-2801	1109	16	a.	a.	NOUN
taxlaw-2801	1109	17	vat	vat	NOUN
taxlaw-2801	1109	18	as	as	ADP
taxlaw-2801	1109	19	an	an	DET
taxlaw-2801	1109	20	alternative	alternative	NOUN
taxlaw-2801	1109	21	second	second	ADJ
taxlaw-2801	1109	22	,	,	PUNCT
taxlaw-2801	1109	23	even	even	ADV
taxlaw-2801	1109	24	if	if	SCONJ
taxlaw-2801	1109	25	one	one	PRON
taxlaw-2801	1109	26	disagrees	disagree	VERB
taxlaw-2801	1109	27	with	with	ADP
taxlaw-2801	1109	28	that	that	DET
taxlaw-2801	1109	29	conclusion	conclusion	NOUN
taxlaw-2801	1109	30	and	and	CCONJ
taxlaw-2801	1109	31	believes	believe	VERB
taxlaw-2801	1109	32	it	it	PRON
taxlaw-2801	1109	33	necessary	necessary	ADJ
taxlaw-2801	1109	34	and	and	CCONJ
taxlaw-2801	1109	35	appropriate	appropriate	ADJ
taxlaw-2801	1109	36	to	to	PART
taxlaw-2801	1109	37	subsidize	subsidize	VERB
taxlaw-2801	1109	38	small	small	ADJ
taxlaw-2801	1109	39	businesses	business	NOUN
taxlaw-2801	1109	40	,	,	PUNCT
taxlaw-2801	1109	41	there	there	PRON
taxlaw-2801	1109	42	are	be	VERB
taxlaw-2801	1109	43	much	much	ADV
taxlaw-2801	1109	44	better	well	ADJ
taxlaw-2801	1109	45	(	(	PUNCT
taxlaw-2801	1109	46	more	more	ADV
taxlaw-2801	1109	47	efficient	efficient	ADJ
taxlaw-2801	1109	48	,	,	PUNCT
taxlaw-2801	1109	49	more	more	ADV
taxlaw-2801	1109	50	distributively	distributively	ADV
taxlaw-2801	1109	51	sensible	sensible	ADJ
taxlaw-2801	1109	52	and	and	CCONJ
taxlaw-2801	1109	53	transparent	transparent	ADJ
taxlaw-2801	1109	54	)	)	PUNCT
taxlaw-2801	1109	55	ways	way	NOUN
taxlaw-2801	1109	56	of	of	ADP
taxlaw-2801	1109	57	subsidizing	subsidize	VERB
taxlaw-2801	1109	58	small	small	ADJ
taxlaw-2801	1109	59	businesses	business	NOUN
taxlaw-2801	1109	60	than	than	ADP
taxlaw-2801	1109	61	by	by	ADP
taxlaw-2801	1109	62	essentially	essentially	ADV
taxlaw-2801	1109	63	giving	give	VERB
taxlaw-2801	1109	64	money	money	NOUN
taxlaw-2801	1109	65	to	to	ADP
taxlaw-2801	1109	66	the	the	DET
taxlaw-2801	1109	67	ones	one	NOUN
taxlaw-2801	1109	68	that	that	PRON
taxlaw-2801	1109	69	are	be	AUX
taxlaw-2801	1109	70	in	in	ADP
taxlaw-2801	1109	71	industries	industry	NOUN
taxlaw-2801	1109	72	(	(	PUNCT
taxlaw-2801	1109	73	or	or	CCONJ
taxlaw-2801	1109	74	in	in	ADP
taxlaw-2801	1109	75	forms	form	NOUN
taxlaw-2801	1109	76	of	of	ADP
taxlaw-2801	1109	77	organization	organization	NOUN
taxlaw-2801	1109	78	)	)	PUNCT
taxlaw-2801	1109	79	that	that	PRON
taxlaw-2801	1109	80	find	find	VERB
taxlaw-2801	1109	81	it	it	PRON
taxlaw-2801	1109	82	easiest	easiest	ADJ
taxlaw-2801	1109	83	to	to	PART
taxlaw-2801	1109	84	evade	evade	VERB
taxlaw-2801	1109	85	taxation	taxation	NOUN
taxlaw-2801	1109	86	and	and	CCONJ
taxlaw-2801	1109	87	those	those	PRON
taxlaw-2801	1109	88	most	most	ADV
taxlaw-2801	1109	89	willing	willing	ADJ
taxlaw-2801	1109	90	to	to	PART
taxlaw-2801	1109	91	ignore	ignore	VERB
taxlaw-2801	1109	92	the	the	DET
taxlaw-2801	1109	93	law	law	NOUN
taxlaw-2801	1109	94	and	and	CCONJ
taxlaw-2801	1109	95	social	social	ADJ
taxlaw-2801	1109	96	norms	norm	NOUN
taxlaw-2801	1109	97	of	of	ADP
taxlaw-2801	1109	98	legal	legal	ADJ
taxlaw-2801	1109	99	compliance	compliance	NOUN
taxlaw-2801	1109	100	.	.	PUNCT
taxlaw-2801	1110	1	there	there	PRON
taxlaw-2801	1110	2	is	be	VERB
taxlaw-2801	1110	3	one	one	NUM
taxlaw-2801	1110	4	critique	critique	NOUN
taxlaw-2801	1110	5	of	of	ADP
taxlaw-2801	1110	6	our	our	PRON
taxlaw-2801	1110	7	proposal	proposal	NOUN
taxlaw-2801	1110	8	that	that	PRON
taxlaw-2801	1110	9	deserves	deserve	VERB
taxlaw-2801	1110	10	a	a	DET
taxlaw-2801	1110	11	separate	separate	ADJ
taxlaw-2801	1110	12	and	and	CCONJ
taxlaw-2801	1110	13	sustained	sustained	ADJ
taxlaw-2801	1110	14	response	response	NOUN
taxlaw-2801	1110	15	.	.	PUNCT
taxlaw-2801	1111	1	one	one	PRON
taxlaw-2801	1111	2	could	could	AUX
taxlaw-2801	1111	3	argue	argue	VERB
taxlaw-2801	1111	4	that	that	SCONJ
taxlaw-2801	1111	5	if	if	SCONJ
taxlaw-2801	1111	6	we	we	PRON
taxlaw-2801	1111	7	are	be	AUX
taxlaw-2801	1111	8	willing	willing	ADJ
taxlaw-2801	1111	9	to	to	PART
taxlaw-2801	1111	10	enact	enact	VERB
taxlaw-2801	1111	11	a	a	DET
taxlaw-2801	1111	12	change	change	NOUN
taxlaw-2801	1111	13	in	in	ADP
taxlaw-2801	1111	14	the	the	DET
taxlaw-2801	1111	15	law	law	NOUN
taxlaw-2801	1111	16	as	as	ADV
taxlaw-2801	1111	17	radical	radical	ADJ
taxlaw-2801	1111	18	as	as	ADP
taxlaw-2801	1111	19	the	the	DET
taxlaw-2801	1111	20	introduction	introduction	NOUN
taxlaw-2801	1111	21	of	of	ADP
taxlaw-2801	1111	22	a	a	DET
taxlaw-2801	1111	23	presumptive	presumptive	ADJ
taxlaw-2801	1111	24	system	system	NOUN
taxlaw-2801	1111	25	of	of	ADP
taxlaw-2801	1111	26	income	income	NOUN
taxlaw-2801	1111	27	taxation	taxation	NOUN
taxlaw-2801	1111	28	,	,	PUNCT
taxlaw-2801	1111	29	it	it	PRON
taxlaw-2801	1111	30	would	would	AUX
taxlaw-2801	1111	31	make	make	VERB
taxlaw-2801	1111	32	more	more	ADJ
taxlaw-2801	1111	33	sense	sense	NOUN
taxlaw-2801	1111	34	simply	simply	ADV
taxlaw-2801	1111	35	to	to	PART
taxlaw-2801	1111	36	enact	enact	VERB
taxlaw-2801	1111	37	a	a	DET
taxlaw-2801	1111	38	value	value	NOUN
taxlaw-2801	1111	39	added	add	VERB
taxlaw-2801	1111	40	tax	tax	NOUN
taxlaw-2801	1111	41	(	(	PUNCT
taxlaw-2801	1111	42	or	or	CCONJ
taxlaw-2801	1111	43	vat	vat	NOUN
taxlaw-2801	1111	44	)	)	PUNCT
taxlaw-2801	1111	45	,	,	PUNCT
taxlaw-2801	1111	46	a	a	DET
taxlaw-2801	1111	47	change	change	NOUN
taxlaw-2801	1111	48	that	that	PRON
taxlaw-2801	1111	49	has	have	AUX
taxlaw-2801	1111	50	been	be	AUX
taxlaw-2801	1111	51	discussed	discuss	VERB
taxlaw-2801	1111	52	133	133	NUM
taxlaw-2801	1111	53	indeed	indeed	ADV
taxlaw-2801	1111	54	,	,	PUNCT
taxlaw-2801	1111	55	morse	morse	ADJ
taxlaw-2801	1111	56	,	,	PUNCT
taxlaw-2801	1111	57	karlinsky	karlinsky	NOUN
taxlaw-2801	1111	58	,	,	PUNCT
taxlaw-2801	1111	59	and	and	CCONJ
taxlaw-2801	1111	60	bankman	bankman	NOUN
taxlaw-2801	1111	61	found	find	VERB
taxlaw-2801	1111	62	that	that	SCONJ
taxlaw-2801	1111	63	many	many	ADJ
taxlaw-2801	1111	64	smb	smb	NOUN
taxlaw-2801	1111	65	taxpayers	taxpayer	NOUN
taxlaw-2801	1111	66	who	who	PRON
taxlaw-2801	1111	67	engaged	engage	VERB
taxlaw-2801	1111	68	in	in	ADP
taxlaw-2801	1111	69	evasion	evasion	NOUN
taxlaw-2801	1111	70	were	be	AUX
taxlaw-2801	1111	71	of	of	ADP
taxlaw-2801	1111	72	the	the	DET
taxlaw-2801	1111	73	view	view	NOUN
taxlaw-2801	1111	74	that	that	SCONJ
taxlaw-2801	1111	75	the	the	DET
taxlaw-2801	1111	76	irs	irs	PROPN
taxlaw-2801	1111	77	’s	’s	PART
taxlaw-2801	1111	78	underenforcement	underenforcement	NOUN
taxlaw-2801	1111	79	in	in	ADP
taxlaw-2801	1111	80	this	this	DET
taxlaw-2801	1111	81	area	area	NOUN
taxlaw-2801	1111	82	was	be	AUX
taxlaw-2801	1111	83	“	"	PUNCT
taxlaw-2801	1111	84	sound	sound	ADJ
taxlaw-2801	1111	85	government	government	NOUN
taxlaw-2801	1111	86	policy	policy	NOUN
taxlaw-2801	1111	87	”	"	PUNCT
taxlaw-2801	1111	88	and	and	CCONJ
taxlaw-2801	1111	89	equivalent	equivalent	ADJ
taxlaw-2801	1111	90	to	to	ADP
taxlaw-2801	1111	91	a	a	DET
taxlaw-2801	1111	92	small	small	ADJ
taxlaw-2801	1111	93	-	-	PUNCT
taxlaw-2801	1111	94	business	business	NOUN
taxlaw-2801	1111	95	subsidy	subsidy	NOUN
taxlaw-2801	1111	96	,	,	PUNCT
taxlaw-2801	1111	97	similar	similar	ADJ
taxlaw-2801	1111	98	to	to	ADP
taxlaw-2801	1111	99	(	(	PUNCT
taxlaw-2801	1111	100	and	and	CCONJ
taxlaw-2801	1111	101	justified	justify	VERB
taxlaw-2801	1111	102	in	in	ADP
taxlaw-2801	1111	103	the	the	DET
taxlaw-2801	1111	104	same	same	ADJ
taxlaw-2801	1111	105	way	way	NOUN
taxlaw-2801	1111	106	as	as	ADP
taxlaw-2801	1111	107	)	)	PUNCT
taxlaw-2801	1111	108	direct	direct	ADJ
taxlaw-2801	1111	109	subsidies	subsidy	NOUN
taxlaw-2801	1111	110	to	to	ADP
taxlaw-2801	1111	111	farmers	farmer	NOUN
taxlaw-2801	1111	112	and	and	CCONJ
taxlaw-2801	1111	113	other	other	ADJ
taxlaw-2801	1111	114	industries	industry	NOUN
taxlaw-2801	1111	115	)	)	PUNCT
taxlaw-2801	1111	116	.	.	PUNCT
taxlaw-2801	1112	1	see	see	VERB
taxlaw-2801	1112	2	morse	morse	PROPN
taxlaw-2801	1112	3	,	,	PUNCT
taxlaw-2801	1112	4	karlinsky	karlinsky	PROPN
taxlaw-2801	1112	5	&	&	CCONJ
taxlaw-2801	1112	6	bankman	bankman	PROPN
taxlaw-2801	1112	7	,	,	PUNCT
taxlaw-2801	1112	8	supra	supra	PROPN
taxlaw-2801	1112	9	note	note	NOUN
taxlaw-2801	1112	10	12	12	NUM
taxlaw-2801	1112	11	,	,	PUNCT
taxlaw-2801	1112	12	at	at	ADP
taxlaw-2801	1112	13	67	67	NUM
taxlaw-2801	1112	14	.	.	PUNCT
taxlaw-2801	1113	1	some	some	PRON
taxlaw-2801	1113	2	of	of	ADP
taxlaw-2801	1113	3	the	the	DET
taxlaw-2801	1113	4	interviewees	interviewee	NOUN
taxlaw-2801	1113	5	also	also	ADV
taxlaw-2801	1113	6	expressed	express	VERB
taxlaw-2801	1113	7	the	the	DET
taxlaw-2801	1113	8	view	view	NOUN
taxlaw-2801	1113	9	that	that	SCONJ
taxlaw-2801	1113	10	,	,	PUNCT
taxlaw-2801	1113	11	if	if	SCONJ
taxlaw-2801	1113	12	the	the	DET
taxlaw-2801	1113	13	irs	irs	PROPN
taxlaw-2801	1113	14	were	be	AUX
taxlaw-2801	1113	15	to	to	PART
taxlaw-2801	1113	16	require	require	VERB
taxlaw-2801	1113	17	full	full	ADJ
taxlaw-2801	1113	18	tax	tax	NOUN
taxlaw-2801	1113	19	compliance	compliance	NOUN
taxlaw-2801	1113	20	among	among	ADP
taxlaw-2801	1113	21	smbs	smb	NOUN
taxlaw-2801	1113	22	,	,	PUNCT
taxlaw-2801	1113	23	many	many	ADJ
taxlaw-2801	1113	24	of	of	ADP
taxlaw-2801	1113	25	them	they	PRON
taxlaw-2801	1113	26	would	would	AUX
taxlaw-2801	1113	27	be	be	AUX
taxlaw-2801	1113	28	forced	force	VERB
taxlaw-2801	1113	29	out	out	ADP
taxlaw-2801	1113	30	of	of	ADP
taxlaw-2801	1113	31	business	business	NOUN
taxlaw-2801	1113	32	.	.	PUNCT
taxlaw-2801	1114	1	i	i	PRON
taxlaw-2801	1114	2	d.	d.	PROPN
taxlaw-2801	1114	3	134	134	NUM
taxlaw-2801	1114	4	see	see	VERB
taxlaw-2801	1114	5	steven	steven	PROPN
taxlaw-2801	1114	6	j.	j.	PROPN
taxlaw-2801	1114	7	davis	davis	PROPN
taxlaw-2801	1114	8	,	,	PUNCT
taxlaw-2801	1114	9	john	john	PROPN
taxlaw-2801	1114	10	c.	c.	PROPN
taxlaw-2801	1114	11	haltiwanger	haltiwanger	PROPN
taxlaw-2801	1114	12	&	&	CCONJ
taxlaw-2801	1114	13	scott	scott	PROPN
taxlaw-2801	1114	14	schuh	schuh	PROPN
taxlaw-2801	1114	15	,	,	PUNCT
taxlaw-2801	1114	16	job	job	NOUN
taxlaw-2801	1114	17	creation	creation	NOUN
taxlaw-2801	1114	18	and	and	CCONJ
taxlaw-2801	1114	19	destruction	destruction	NOUN
taxlaw-2801	1114	20	57	57	NUM
taxlaw-2801	1114	21	-	-	SYM
taxlaw-2801	1114	22	75	75	NUM
taxlaw-2801	1114	23	(	(	PUNCT
taxlaw-2801	1114	24	1997	1997	NUM
taxlaw-2801	1114	25	)	)	PUNCT
taxlaw-2801	1114	26	.	.	PUNCT
taxlaw-2801	1115	1	2011	2011	NUM
taxlaw-2801	1115	2	]	]	PUNCT
taxlaw-2801	1115	3	narrowing	narrow	VERB
taxlaw-2801	1115	4	the	the	DET
taxlaw-2801	1115	5	tax	tax	NOUN
taxlaw-2801	1115	6	gap	gap	NOUN
taxlaw-2801	1115	7	through	through	ADP
taxlaw-2801	1115	8	presumptive	presumptive	ADJ
taxlaw-2801	1115	9	taxation	taxation	NOUN
taxlaw-2801	1115	10	147	147	NUM
taxlaw-2801	1115	11	and	and	CCONJ
taxlaw-2801	1115	12	advocated	advocate	VERB
taxlaw-2801	1115	13	by	by	ADP
taxlaw-2801	1115	14	some	some	PRON
taxlaw-2801	1115	15	in	in	ADP
taxlaw-2801	1115	16	the	the	DET
taxlaw-2801	1115	17	united	united	PROPN
taxlaw-2801	1115	18	states	states	PROPN
taxlaw-2801	1115	19	for	for	ADP
taxlaw-2801	1115	20	quite	quite	DET
taxlaw-2801	1115	21	some	some	DET
taxlaw-2801	1115	22	time	time	NOUN
taxlaw-2801	1115	23	.	.	PUNCT
taxlaw-2801	1116	1	it	it	PRON
taxlaw-2801	1116	2	is	be	AUX
taxlaw-2801	1116	3	beyond	beyond	ADP
taxlaw-2801	1116	4	the	the	DET
taxlaw-2801	1116	5	scope	scope	NOUN
taxlaw-2801	1116	6	of	of	ADP
taxlaw-2801	1116	7	this	this	DET
taxlaw-2801	1116	8	article	article	NOUN
taxlaw-2801	1116	9	to	to	PART
taxlaw-2801	1116	10	discuss	discuss	VERB
taxlaw-2801	1116	11	all	all	PRON
taxlaw-2801	1116	12	of	of	ADP
taxlaw-2801	1116	13	the	the	DET
taxlaw-2801	1116	14	pros	pro	NOUN
taxlaw-2801	1116	15	and	and	CCONJ
taxlaw-2801	1116	16	cons	con	NOUN
taxlaw-2801	1116	17	of	of	ADP
taxlaw-2801	1116	18	the	the	DET
taxlaw-2801	1116	19	migration	migration	NOUN
taxlaw-2801	1116	20	from	from	ADP
taxlaw-2801	1116	21	an	an	DET
taxlaw-2801	1116	22	income	income	NOUN
taxlaw-2801	1116	23	-	-	PUNCT
taxlaw-2801	1116	24	tax	tax	NOUN
taxlaw-2801	1116	25	regime	regime	NOUN
taxlaw-2801	1116	26	to	to	ADP
taxlaw-2801	1116	27	a	a	DET
taxlaw-2801	1116	28	consumption	consumption	NOUN
taxlaw-2801	1116	29	-	-	PUNCT
taxlaw-2801	1116	30	type	type	NOUN
taxlaw-2801	1116	31	tax	tax	NOUN
taxlaw-2801	1116	32	such	such	ADJ
taxlaw-2801	1116	33	as	as	ADP
taxlaw-2801	1116	34	the	the	DET
taxlaw-2801	1116	35	vat	vat	NOUN
taxlaw-2801	1116	36	.	.	PUNCT
taxlaw-2801	1117	1	however	however	ADV
taxlaw-2801	1117	2	,	,	PUNCT
taxlaw-2801	1117	3	we	we	PRON
taxlaw-2801	1117	4	should	should	AUX
taxlaw-2801	1117	5	say	say	VERB
taxlaw-2801	1117	6	something	something	PRON
taxlaw-2801	1117	7	about	about	ADP
taxlaw-2801	1117	8	the	the	DET
taxlaw-2801	1117	9	ability	ability	NOUN
taxlaw-2801	1117	10	of	of	ADP
taxlaw-2801	1117	11	the	the	DET
taxlaw-2801	1117	12	vat	vat	NOUN
taxlaw-2801	1117	13	,	,	PUNCT
taxlaw-2801	1117	14	in	in	ADP
taxlaw-2801	1117	15	comparison	comparison	NOUN
taxlaw-2801	1117	16	with	with	ADP
taxlaw-2801	1117	17	a	a	DET
taxlaw-2801	1117	18	presumptive	presumptive	ADJ
taxlaw-2801	1117	19	tax	tax	NOUN
taxlaw-2801	1117	20	,	,	PUNCT
taxlaw-2801	1117	21	to	to	PART
taxlaw-2801	1117	22	solve	solve	VERB
taxlaw-2801	1117	23	the	the	DET
taxlaw-2801	1117	24	problem	problem	NOUN
taxlaw-2801	1117	25	of	of	ADP
taxlaw-2801	1117	26	smb	smb	PROPN
taxlaw-2801	1117	27	tax	tax	NOUN
taxlaw-2801	1117	28	noncompliance	noncompliance	NOUN
taxlaw-2801	1117	29	.	.	PUNCT
taxlaw-2801	1118	1	first	first	ADV
taxlaw-2801	1118	2	,	,	PUNCT
taxlaw-2801	1118	3	we	we	PRON
taxlaw-2801	1118	4	need	need	VERB
taxlaw-2801	1118	5	to	to	PART
taxlaw-2801	1118	6	clarify	clarify	VERB
taxlaw-2801	1118	7	what	what	PRON
taxlaw-2801	1118	8	we	we	PRON
taxlaw-2801	1118	9	mean	mean	VERB
taxlaw-2801	1118	10	by	by	ADP
taxlaw-2801	1118	11	a	a	DET
taxlaw-2801	1118	12	vat	vat	NOUN
taxlaw-2801	1118	13	and	and	CCONJ
taxlaw-2801	1118	14	whether	whether	SCONJ
taxlaw-2801	1118	15	we	we	PRON
taxlaw-2801	1118	16	mean	mean	VERB
taxlaw-2801	1118	17	for	for	SCONJ
taxlaw-2801	1118	18	the	the	DET
taxlaw-2801	1118	19	vat	vat	NOUN
taxlaw-2801	1118	20	to	to	PART
taxlaw-2801	1118	21	replace	replace	VERB
taxlaw-2801	1118	22	or	or	CCONJ
taxlaw-2801	1118	23	supplement	supplement	VERB
taxlaw-2801	1118	24	the	the	DET
taxlaw-2801	1118	25	income	income	NOUN
taxlaw-2801	1118	26	tax	tax	NOUN
taxlaw-2801	1118	27	.	.	PUNCT
taxlaw-2801	1119	1	a	a	DET
taxlaw-2801	1119	2	vat	vat	NOUN
taxlaw-2801	1119	3	is	be	AUX
taxlaw-2801	1119	4	very	very	ADV
taxlaw-2801	1119	5	much	much	ADV
taxlaw-2801	1119	6	like	like	ADP
taxlaw-2801	1119	7	retail	retail	ADJ
taxlaw-2801	1119	8	sales	sale	NOUN
taxlaw-2801	1119	9	taxes	taxis	NOUN
taxlaw-2801	1119	10	,	,	PUNCT
taxlaw-2801	1119	11	with	with	ADP
taxlaw-2801	1119	12	one	one	NUM
taxlaw-2801	1119	13	important	important	ADJ
taxlaw-2801	1119	14	difference	difference	NOUN
taxlaw-2801	1119	15	:	:	PUNCT
taxlaw-2801	1119	16	the	the	DET
taxlaw-2801	1119	17	tax	tax	NOUN
taxlaw-2801	1119	18	is	be	AUX
taxlaw-2801	1119	19	levied	levy	VERB
taxlaw-2801	1119	20	on	on	ADP
taxlaw-2801	1119	21	(	(	PUNCT
taxlaw-2801	1119	22	or	or	CCONJ
taxlaw-2801	1119	23	remitted	remit	VERB
taxlaw-2801	1119	24	by	by	ADP
taxlaw-2801	1119	25	)	)	PUNCT
taxlaw-2801	1119	26	taxpayers	taxpayer	NOUN
taxlaw-2801	1119	27	at	at	ADP
taxlaw-2801	1119	28	every	every	DET
taxlaw-2801	1119	29	step	step	NOUN
taxlaw-2801	1119	30	of	of	ADP
taxlaw-2801	1119	31	the	the	DET
taxlaw-2801	1119	32	production	production	NOUN
taxlaw-2801	1119	33	/	/	SYM
taxlaw-2801	1119	34	sales	sale	NOUN
taxlaw-2801	1119	35	chain	chain	NOUN
taxlaw-2801	1119	36	.	.	PUNCT
taxlaw-2801	1120	1	to	to	PART
taxlaw-2801	1120	2	avoid	avoid	VERB
taxlaw-2801	1120	3	a	a	DET
taxlaw-2801	1120	4	cascading	cascade	VERB
taxlaw-2801	1120	5	effect	effect	NOUN
taxlaw-2801	1120	6	of	of	ADP
taxlaw-2801	1120	7	multiple	multiple	ADJ
taxlaw-2801	1120	8	taxes	taxis	NOUN
taxlaw-2801	1120	9	on	on	ADP
taxlaw-2801	1120	10	the	the	DET
taxlaw-2801	1120	11	same	same	ADJ
taxlaw-2801	1120	12	good	good	NOUN
taxlaw-2801	1120	13	,	,	PUNCT
taxlaw-2801	1120	14	each	each	DET
taxlaw-2801	1120	15	taxpayer	taxpayer	NOUN
taxlaw-2801	1120	16	within	within	ADP
taxlaw-2801	1120	17	the	the	DET
taxlaw-2801	1120	18	chain	chain	NOUN
taxlaw-2801	1120	19	of	of	ADP
taxlaw-2801	1120	20	production	production	NOUN
taxlaw-2801	1120	21	is	be	AUX
taxlaw-2801	1120	22	allowed	allow	VERB
taxlaw-2801	1120	23	a	a	DET
taxlaw-2801	1120	24	credit	credit	NOUN
taxlaw-2801	1120	25	for	for	ADP
taxlaw-2801	1120	26	the	the	DET
taxlaw-2801	1120	27	amount	amount	NOUN
taxlaw-2801	1120	28	of	of	ADP
taxlaw-2801	1120	29	vat	vat	NOUN
taxlaw-2801	1120	30	that	that	PRON
taxlaw-2801	1120	31	has	have	AUX
taxlaw-2801	1120	32	already	already	ADV
taxlaw-2801	1120	33	been	be	AUX
taxlaw-2801	1120	34	remitted	remit	VERB
taxlaw-2801	1120	35	by	by	ADP
taxlaw-2801	1120	36	the	the	DET
taxlaw-2801	1120	37	previous	previous	ADJ
taxlaw-2801	1120	38	taxpayers	taxpayer	NOUN
taxlaw-2801	1120	39	in	in	ADP
taxlaw-2801	1120	40	the	the	DET
taxlaw-2801	1120	41	chain	chain	NOUN
taxlaw-2801	1120	42	.	.	PUNCT
taxlaw-2801	1121	1	the	the	DET
taxlaw-2801	1121	2	advantages	advantage	NOUN
taxlaw-2801	1121	3	of	of	ADP
taxlaw-2801	1121	4	this	this	DET
taxlaw-2801	1121	5	difference	difference	NOUN
taxlaw-2801	1121	6	from	from	ADP
taxlaw-2801	1121	7	the	the	DET
taxlaw-2801	1121	8	retail	retail	ADJ
taxlaw-2801	1121	9	sales	sale	NOUN
taxlaw-2801	1121	10	tax	tax	NOUN
taxlaw-2801	1121	11	,	,	PUNCT
taxlaw-2801	1121	12	which	which	PRON
taxlaw-2801	1121	13	calls	call	VERB
taxlaw-2801	1121	14	for	for	ADP
taxlaw-2801	1121	15	remittance	remittance	NOUN
taxlaw-2801	1121	16	only	only	ADV
taxlaw-2801	1121	17	on	on	ADP
taxlaw-2801	1121	18	the	the	DET
taxlaw-2801	1121	19	final	final	ADJ
taxlaw-2801	1121	20	retail	retail	ADJ
taxlaw-2801	1121	21	sale	sale	NOUN
taxlaw-2801	1121	22	,	,	PUNCT
taxlaw-2801	1121	23	are	be	AUX
taxlaw-2801	1121	24	twofold	twofold	ADJ
taxlaw-2801	1121	25	.	.	PUNCT
taxlaw-2801	1122	1	from	from	ADP
taxlaw-2801	1122	2	a	a	DET
taxlaw-2801	1122	3	fairness	fairness	NOUN
taxlaw-2801	1122	4	perspective	perspective	NOUN
taxlaw-2801	1122	5	,	,	PUNCT
taxlaw-2801	1122	6	it	it	PRON
taxlaw-2801	1122	7	allows	allow	VERB
taxlaw-2801	1122	8	for	for	SCONJ
taxlaw-2801	1122	9	the	the	DET
taxlaw-2801	1122	10	vat	vat	NOUN
taxlaw-2801	1122	11	to	to	PART
taxlaw-2801	1122	12	be	be	AUX
taxlaw-2801	1122	13	levied	levy	VERB
taxlaw-2801	1122	14	on	on	ADP
taxlaw-2801	1122	15	the	the	DET
taxlaw-2801	1122	16	same	same	ADJ
taxlaw-2801	1122	17	overall	overall	ADJ
taxlaw-2801	1122	18	base	base	NOUN
taxlaw-2801	1122	19	as	as	ADP
taxlaw-2801	1122	20	the	the	DET
taxlaw-2801	1122	21	retail	retail	ADJ
taxlaw-2801	1122	22	sales	sale	NOUN
taxlaw-2801	1122	23	tax	tax	NOUN
taxlaw-2801	1122	24	,	,	PUNCT
taxlaw-2801	1122	25	i.e.	i.e.	X
taxlaw-2801	1122	26	,	,	PUNCT
taxlaw-2801	1122	27	the	the	DET
taxlaw-2801	1122	28	sale	sale	NOUN
taxlaw-2801	1122	29	price	price	NOUN
taxlaw-2801	1122	30	to	to	ADP
taxlaw-2801	1122	31	the	the	DET
taxlaw-2801	1122	32	consumer.135	consumer.135	NOUN
taxlaw-2801	1122	33	that	that	PRON
taxlaw-2801	1122	34	is	be	AUX
taxlaw-2801	1122	35	the	the	DET
taxlaw-2801	1122	36	vat	vat	NOUN
taxlaw-2801	1122	37	.	.	PUNCT
taxlaw-2801	1123	1	the	the	DET
taxlaw-2801	1123	2	next	next	ADJ
taxlaw-2801	1123	3	question	question	NOUN
taxlaw-2801	1123	4	,	,	PUNCT
taxlaw-2801	1123	5	when	when	SCONJ
taxlaw-2801	1123	6	comparing	compare	VERB
taxlaw-2801	1123	7	the	the	DET
taxlaw-2801	1123	8	vat	vat	NOUN
taxlaw-2801	1123	9	to	to	ADP
taxlaw-2801	1123	10	the	the	DET
taxlaw-2801	1123	11	presumptive	presumptive	ADJ
taxlaw-2801	1123	12	tax	tax	NOUN
taxlaw-2801	1123	13	in	in	ADP
taxlaw-2801	1123	14	addressing	address	VERB
taxlaw-2801	1123	15	the	the	DET
taxlaw-2801	1123	16	smb	smb	NOUN
taxlaw-2801	1123	17	gap	gap	NOUN
taxlaw-2801	1123	18	,	,	PUNCT
taxlaw-2801	1123	19	is	be	AUX
taxlaw-2801	1123	20	whether	whether	SCONJ
taxlaw-2801	1123	21	we	we	PRON
taxlaw-2801	1123	22	have	have	VERB
taxlaw-2801	1123	23	in	in	ADP
taxlaw-2801	1123	24	mind	mind	NOUN
taxlaw-2801	1123	25	a	a	DET
taxlaw-2801	1123	26	complete	complete	ADJ
taxlaw-2801	1123	27	overhaul	overhaul	NOUN
taxlaw-2801	1123	28	of	of	ADP
taxlaw-2801	1123	29	the	the	DET
taxlaw-2801	1123	30	current	current	ADJ
taxlaw-2801	1123	31	income	income	NOUN
taxlaw-2801	1123	32	tax	tax	NOUN
taxlaw-2801	1123	33	system	system	NOUN
taxlaw-2801	1123	34	,	,	PUNCT
taxlaw-2801	1123	35	that	that	ADV
taxlaw-2801	1123	36	is	is	ADV
taxlaw-2801	1123	37	,	,	PUNCT
taxlaw-2801	1123	38	an	an	DET
taxlaw-2801	1123	39	outright	outright	ADJ
taxlaw-2801	1123	40	repeal	repeal	NOUN
taxlaw-2801	1123	41	of	of	ADP
taxlaw-2801	1123	42	the	the	DET
taxlaw-2801	1123	43	existing	exist	VERB
taxlaw-2801	1123	44	income	income	NOUN
taxlaw-2801	1123	45	tax	tax	NOUN
taxlaw-2801	1123	46	and	and	CCONJ
taxlaw-2801	1123	47	the	the	DET
taxlaw-2801	1123	48	replacement	replacement	NOUN
taxlaw-2801	1123	49	of	of	ADP
taxlaw-2801	1123	50	it	it	PRON
taxlaw-2801	1123	51	with	with	ADP
taxlaw-2801	1123	52	a	a	DET
taxlaw-2801	1123	53	vat	vat	NOUN
taxlaw-2801	1123	54	?	?	PUNCT
taxlaw-2801	1123	55	or	or	CCONJ
taxlaw-2801	1123	56	are	be	AUX
taxlaw-2801	1123	57	we	we	PRON
taxlaw-2801	1123	58	talking	talk	VERB
taxlaw-2801	1123	59	about	about	ADP
taxlaw-2801	1123	60	the	the	DET
taxlaw-2801	1123	61	enactment	enactment	NOUN
taxlaw-2801	1123	62	of	of	ADP
taxlaw-2801	1123	63	a	a	DET
taxlaw-2801	1123	64	vat	vat	NOUN
taxlaw-2801	1123	65	as	as	ADP
taxlaw-2801	1123	66	a	a	DET
taxlaw-2801	1123	67	new	new	ADJ
taxlaw-2801	1123	68	tax	tax	NOUN
taxlaw-2801	1123	69	on	on	ADP
taxlaw-2801	1123	70	top	top	NOUN
taxlaw-2801	1123	71	of	of	ADP
taxlaw-2801	1123	72	the	the	DET
taxlaw-2801	1123	73	current	current	ADJ
taxlaw-2801	1123	74	income	income	NOUN
taxlaw-2801	1123	75	tax	tax	NOUN
taxlaw-2801	1123	76	?	?	PUNCT
taxlaw-2801	1124	1	from	from	ADP
taxlaw-2801	1124	2	an	an	DET
taxlaw-2801	1124	3	enforcement	enforcement	NOUN
taxlaw-2801	1124	4	perspective	perspective	NOUN
taxlaw-2801	1124	5	,	,	PUNCT
taxlaw-2801	1124	6	the	the	DET
taxlaw-2801	1124	7	vat	vat	NOUN
taxlaw-2801	1124	8	is	be	AUX
taxlaw-2801	1124	9	superior	superior	ADJ
taxlaw-2801	1124	10	to	to	ADP
taxlaw-2801	1124	11	the	the	DET
taxlaw-2801	1124	12	sales	sale	NOUN
taxlaw-2801	1124	13	tax	tax	NOUN
taxlaw-2801	1124	14	because	because	SCONJ
taxlaw-2801	1124	15	it	it	PRON
taxlaw-2801	1124	16	does	do	AUX
taxlaw-2801	1124	17	not	not	PART
taxlaw-2801	1124	18	focus	focus	VERB
taxlaw-2801	1124	19	the	the	DET
taxlaw-2801	1124	20	remittance	remittance	NOUN
taxlaw-2801	1124	21	obligation	obligation	NOUN
taxlaw-2801	1124	22	exclusively	exclusively	ADV
taxlaw-2801	1124	23	on	on	ADP
taxlaw-2801	1124	24	the	the	DET
taxlaw-2801	1124	25	retail	retail	ADJ
taxlaw-2801	1124	26	sellers	seller	NOUN
taxlaw-2801	1124	27	,	,	PUNCT
taxlaw-2801	1124	28	which	which	PRON
taxlaw-2801	1124	29	are	be	AUX
taxlaw-2801	1124	30	often	often	ADV
taxlaw-2801	1124	31	the	the	DET
taxlaw-2801	1124	32	hardest	hard	ADV
taxlaw-2801	1124	33	-	-	PUNCT
taxlaw-2801	1124	34	to	to	ADP
taxlaw-2801	1124	35	-	-	PUNCT
taxlaw-2801	1124	36	enforce	enforce	NOUN
taxlaw-2801	1124	37	link	link	NOUN
taxlaw-2801	1124	38	of	of	ADP
taxlaw-2801	1124	39	the	the	DET
taxlaw-2801	1124	40	chain	chain	NOUN
taxlaw-2801	1124	41	.	.	PUNCT
taxlaw-2801	1125	1	it	it	PRON
taxlaw-2801	1125	2	rather	rather	ADV
taxlaw-2801	1125	3	spreads	spread	VERB
taxlaw-2801	1125	4	the	the	DET
taxlaw-2801	1125	5	liability	liability	NOUN
taxlaw-2801	1125	6	and	and	CCONJ
taxlaw-2801	1125	7	remittance	remittance	NOUN
taxlaw-2801	1125	8	obligation	obligation	NOUN
taxlaw-2801	1125	9	over	over	ADP
taxlaw-2801	1125	10	all	all	DET
taxlaw-2801	1125	11	the	the	DET
taxlaw-2801	1125	12	steps	step	NOUN
taxlaw-2801	1125	13	of	of	ADP
taxlaw-2801	1125	14	the	the	DET
taxlaw-2801	1125	15	chain	chain	NOUN
taxlaw-2801	1125	16	,	,	PUNCT
taxlaw-2801	1125	17	making	make	VERB
taxlaw-2801	1125	18	the	the	DET
taxlaw-2801	1125	19	revenue	revenue	NOUN
taxlaw-2801	1125	20	impact	impact	NOUN
taxlaw-2801	1125	21	of	of	ADP
taxlaw-2801	1125	22	evasion	evasion	NOUN
taxlaw-2801	1125	23	by	by	ADP
taxlaw-2801	1125	24	one	one	NUM
taxlaw-2801	1125	25	particular	particular	ADJ
taxlaw-2801	1125	26	taxpayer	taxpayer	NOUN
taxlaw-2801	1125	27	less	less	ADV
taxlaw-2801	1125	28	relevant	relevant	ADJ
taxlaw-2801	1125	29	.	.	PUNCT
taxlaw-2801	1126	1	also	also	ADV
taxlaw-2801	1126	2	,	,	PUNCT
taxlaw-2801	1126	3	the	the	DET
taxlaw-2801	1126	4	creditnote	creditnote	NOUN
taxlaw-2801	1126	5	method	method	NOUN
taxlaw-2801	1126	6	provides	provide	VERB
taxlaw-2801	1126	7	a	a	DET
taxlaw-2801	1126	8	useful	useful	ADJ
taxlaw-2801	1126	9	third	third	ADJ
taxlaw-2801	1126	10	-	-	PUNCT
taxlaw-2801	1126	11	party	party	NOUN
taxlaw-2801	1126	12	reporting	reporting	NOUN
taxlaw-2801	1126	13	enforcement	enforcement	NOUN
taxlaw-2801	1126	14	tool	tool	NOUN
taxlaw-2801	1126	15	:	:	PUNCT
taxlaw-2801	1126	16	a	a	DET
taxlaw-2801	1126	17	taxpayer	taxpayer	NOUN
taxlaw-2801	1126	18	is	be	AUX
taxlaw-2801	1126	19	only	only	ADV
taxlaw-2801	1126	20	allowed	allow	VERB
taxlaw-2801	1126	21	to	to	PART
taxlaw-2801	1126	22	claim	claim	VERB
taxlaw-2801	1126	23	a	a	DET
taxlaw-2801	1126	24	vat	vat	NOUN
taxlaw-2801	1126	25	credit	credit	NOUN
taxlaw-2801	1126	26	if	if	SCONJ
taxlaw-2801	1126	27	she	she	PRON
taxlaw-2801	1126	28	has	have	VERB
taxlaw-2801	1126	29	documentation	documentation	NOUN
taxlaw-2801	1126	30	proving	prove	VERB
taxlaw-2801	1126	31	that	that	SCONJ
taxlaw-2801	1126	32	the	the	DET
taxlaw-2801	1126	33	previous	previous	ADJ
taxlaw-2801	1126	34	taxpayer	taxpayer	NOUN
taxlaw-2801	1126	35	on	on	ADP
taxlaw-2801	1126	36	the	the	DET
taxlaw-2801	1126	37	production	production	NOUN
taxlaw-2801	1126	38	/	/	SYM
taxlaw-2801	1126	39	sales	sale	NOUN
taxlaw-2801	1126	40	chain	chain	NOUN
taxlaw-2801	1126	41	has	have	AUX
taxlaw-2801	1126	42	effectively	effectively	ADV
taxlaw-2801	1126	43	remitted	remit	VERB
taxlaw-2801	1126	44	the	the	DET
taxlaw-2801	1126	45	vat	vat	NOUN
taxlaw-2801	1126	46	.	.	PUNCT
taxlaw-2801	1127	1	this	this	PRON
taxlaw-2801	1127	2	means	mean	VERB
taxlaw-2801	1127	3	that	that	SCONJ
taxlaw-2801	1127	4	,	,	PUNCT
taxlaw-2801	1127	5	at	at	ADP
taxlaw-2801	1127	6	least	least	ADJ
taxlaw-2801	1127	7	to	to	ADP
taxlaw-2801	1127	8	some	some	DET
taxlaw-2801	1127	9	extent	extent	NOUN
taxlaw-2801	1127	10	,	,	PUNCT
taxlaw-2801	1127	11	taxpayers	taxpayer	NOUN
taxlaw-2801	1127	12	will	will	AUX
taxlaw-2801	1127	13	self	self	NOUN
taxlaw-2801	1127	14	-	-	PUNCT
taxlaw-2801	1127	15	enforce	enforce	VERB
taxlaw-2801	1127	16	the	the	DET
taxlaw-2801	1127	17	vat	vat	NOUN
taxlaw-2801	1127	18	upon	upon	SCONJ
taxlaw-2801	1127	19	each	each	DET
taxlaw-2801	1127	20	other	other	ADJ
taxlaw-2801	1127	21	and	and	CCONJ
taxlaw-2801	1127	22	will	will	AUX
taxlaw-2801	1127	23	provide	provide	VERB
taxlaw-2801	1127	24	the	the	DET
taxlaw-2801	1127	25	irs	irs	PROPN
taxlaw-2801	1127	26	with	with	ADP
taxlaw-2801	1127	27	relevant	relevant	ADJ
taxlaw-2801	1127	28	cross	cross	ADJ
taxlaw-2801	1127	29	-	-	ADJ
taxlaw-2801	1127	30	referenceable	referenceable	ADJ
taxlaw-2801	1127	31	data	datum	NOUN
taxlaw-2801	1127	32	on	on	ADP
taxlaw-2801	1127	33	the	the	DET
taxlaw-2801	1127	34	receipts	receipt	NOUN
taxlaw-2801	1127	35	/	/	SYM
taxlaw-2801	1127	36	expenses	expense	NOUN
taxlaw-2801	1127	37	of	of	ADP
taxlaw-2801	1127	38	one	one	NUM
taxlaw-2801	1127	39	another	another	DET
taxlaw-2801	1127	40	.	.	PUNCT
taxlaw-2801	1128	1	136	136	NUM
taxlaw-2801	1128	2	if	if	SCONJ
taxlaw-2801	1128	3	it	it	PRON
taxlaw-2801	1128	4	is	be	AUX
taxlaw-2801	1128	5	the	the	DET
taxlaw-2801	1128	6	latter	latter	ADJ
taxlaw-2801	1128	7	,	,	PUNCT
taxlaw-2801	1128	8	then	then	ADV
taxlaw-2801	1128	9	smb	smb	PROPN
taxlaw-2801	1128	10	income	income	NOUN
taxlaw-2801	1128	11	-	-	PUNCT
taxlaw-2801	1128	12	tax	tax	NOUN
taxlaw-2801	1128	13	noncompliance	noncompliance	NOUN
taxlaw-2801	1128	14	would	would	AUX
taxlaw-2801	1128	15	continue	continue	VERB
taxlaw-2801	1128	16	to	to	PART
taxlaw-2801	1128	17	be	be	AUX
taxlaw-2801	1128	18	an	an	DET
taxlaw-2801	1128	19	issue	issue	NOUN
taxlaw-2801	1128	20	,	,	PUNCT
taxlaw-2801	1128	21	simply	simply	ADV
taxlaw-2801	1128	22	because	because	SCONJ
taxlaw-2801	1128	23	the	the	DET
taxlaw-2801	1128	24	income	income	NOUN
taxlaw-2801	1128	25	tax	tax	NOUN
taxlaw-2801	1128	26	(	(	PUNCT
taxlaw-2801	1128	27	and	and	CCONJ
taxlaw-2801	1128	28	the	the	DET
taxlaw-2801	1128	29	income	income	NOUN
taxlaw-2801	1128	30	tax	tax	NOUN
taxlaw-2801	1128	31	gap	gap	NOUN
taxlaw-2801	1128	32	)	)	PUNCT
taxlaw-2801	1128	33	would	would	AUX
taxlaw-2801	1128	34	not	not	PART
taxlaw-2801	1128	35	cease	cease	VERB
taxlaw-2801	1128	36	to	to	PART
taxlaw-2801	1128	37	exist	exist	VERB
taxlaw-2801	1128	38	.	.	PUNCT
taxlaw-2801	1129	1	although	although	SCONJ
taxlaw-2801	1129	2	one	one	PRON
taxlaw-2801	1129	3	could	could	AUX
taxlaw-2801	1129	4	argue	argue	VERB
taxlaw-2801	1129	5	that	that	SCONJ
taxlaw-2801	1129	6	the	the	DET
taxlaw-2801	1129	7	vat	vat	NOUN
taxlaw-2801	1129	8	enforcement	enforcement	NOUN
taxlaw-2801	1129	9	would	would	AUX
taxlaw-2801	1129	10	bring	bring	VERB
taxlaw-2801	1129	11	positive	positive	ADJ
taxlaw-2801	1129	12	externalities	externality	NOUN
taxlaw-2801	1129	13	to	to	ADP
taxlaw-2801	1129	14	the	the	DET
taxlaw-2801	1129	15	income	income	NOUN
taxlaw-2801	1129	16	tax	tax	NOUN
taxlaw-2801	1129	17	enforcement,137	enforcement,137	NOUN
taxlaw-2801	1129	18	135	135	NUM
taxlaw-2801	1129	19	if	if	SCONJ
taxlaw-2801	1129	20	one	one	PRON
taxlaw-2801	1129	21	adds	add	VERB
taxlaw-2801	1129	22	all	all	DET
taxlaw-2801	1129	23	the	the	DET
taxlaw-2801	1129	24	vat	vat	NOUN
taxlaw-2801	1129	25	effectively	effectively	ADV
taxlaw-2801	1129	26	remitted	remit	VERB
taxlaw-2801	1129	27	by	by	ADP
taxlaw-2801	1129	28	each	each	DET
taxlaw-2801	1129	29	taxpayer	taxpayer	NOUN
taxlaw-2801	1129	30	over	over	ADP
taxlaw-2801	1129	31	a	a	DET
taxlaw-2801	1129	32	certain	certain	ADJ
taxlaw-2801	1129	33	production	production	NOUN
taxlaw-2801	1129	34	/	/	SYM
taxlaw-2801	1129	35	sales	sale	NOUN
taxlaw-2801	1129	36	chain	chain	NOUN
taxlaw-2801	1129	37	–	–	PUNCT
taxlaw-2801	1129	38	i.e.	i.e.	X
taxlaw-2801	1129	39	,	,	PUNCT
taxlaw-2801	1129	40	vat	vat	NOUN
taxlaw-2801	1129	41	liability	liability	NOUN
taxlaw-2801	1129	42	minus	minus	NOUN
taxlaw-2801	1129	43	vat	vat	NOUN
taxlaw-2801	1129	44	credits	credit	NOUN
taxlaw-2801	1129	45	–	–	PUNCT
taxlaw-2801	1129	46	the	the	DET
taxlaw-2801	1129	47	overall	overall	ADJ
taxlaw-2801	1129	48	amount	amount	NOUN
taxlaw-2801	1129	49	of	of	ADP
taxlaw-2801	1129	50	vat	vat	NOUN
taxlaw-2801	1129	51	remitted	remit	VERB
taxlaw-2801	1129	52	is	be	AUX
taxlaw-2801	1129	53	roughly	roughly	ADV
taxlaw-2801	1129	54	the	the	DET
taxlaw-2801	1129	55	same	same	ADJ
taxlaw-2801	1129	56	as	as	ADP
taxlaw-2801	1129	57	the	the	DET
taxlaw-2801	1129	58	amount	amount	NOUN
taxlaw-2801	1129	59	of	of	ADP
taxlaw-2801	1129	60	sales	sale	NOUN
taxlaw-2801	1129	61	tax	tax	NOUN
taxlaw-2801	1129	62	that	that	PRON
taxlaw-2801	1129	63	would	would	AUX
taxlaw-2801	1129	64	be	be	AUX
taxlaw-2801	1129	65	remitted	remit	VERB
taxlaw-2801	1129	66	if	if	SCONJ
taxlaw-2801	1129	67	only	only	ADV
taxlaw-2801	1129	68	a	a	DET
taxlaw-2801	1129	69	sales	sale	NOUN
taxlaw-2801	1129	70	tax	tax	NOUN
taxlaw-2801	1129	71	at	at	ADP
taxlaw-2801	1129	72	the	the	DET
taxlaw-2801	1129	73	same	same	ADJ
taxlaw-2801	1129	74	rate	rate	NOUN
taxlaw-2801	1129	75	had	have	AUX
taxlaw-2801	1129	76	been	be	AUX
taxlaw-2801	1129	77	levied	levy	VERB
taxlaw-2801	1129	78	on	on	ADP
taxlaw-2801	1129	79	the	the	DET
taxlaw-2801	1129	80	sale	sale	NOUN
taxlaw-2801	1129	81	by	by	ADP
taxlaw-2801	1129	82	the	the	DET
taxlaw-2801	1129	83	retailer	retailer	NOUN
taxlaw-2801	1129	84	.	.	PUNCT
taxlaw-2801	1130	1	see	see	VERB
taxlaw-2801	1130	2	appendix	appendix	VERB
taxlaw-2801	1130	3	a	a	PRON
taxlaw-2801	1130	4	for	for	ADP
taxlaw-2801	1130	5	more	more	ADJ
taxlaw-2801	1130	6	details	detail	NOUN
taxlaw-2801	1130	7	on	on	ADP
taxlaw-2801	1130	8	this	this	PRON
taxlaw-2801	1130	9	.	.	PUNCT
taxlaw-2801	1131	1	of	of	ADP
taxlaw-2801	1131	2	course	course	ADV
taxlaw-2801	1131	3	,	,	PUNCT
taxlaw-2801	1131	4	this	this	PRON
taxlaw-2801	1131	5	assumes	assume	VERB
taxlaw-2801	1131	6	a	a	DET
taxlaw-2801	1131	7	vat	vat	NOUN
taxlaw-2801	1131	8	that	that	PRON
taxlaw-2801	1131	9	allows	allow	VERB
taxlaw-2801	1131	10	for	for	ADP
taxlaw-2801	1131	11	instant	instant	ADJ
taxlaw-2801	1131	12	credit	credit	NOUN
taxlaw-2801	1131	13	of	of	ADP
taxlaw-2801	1131	14	capital	capital	NOUN
taxlaw-2801	1131	15	goods	good	NOUN
taxlaw-2801	1131	16	(	(	PUNCT
taxlaw-2801	1131	17	i.e.	i.e.	X
taxlaw-2801	1131	18	,	,	PUNCT
taxlaw-2801	1131	19	expensing	expensing	NOUN
taxlaw-2801	1131	20	)	)	PUNCT
taxlaw-2801	1131	21	,	,	PUNCT
taxlaw-2801	1131	22	which	which	PRON
taxlaw-2801	1131	23	would	would	AUX
taxlaw-2801	1131	24	be	be	AUX
taxlaw-2801	1131	25	the	the	DET
taxlaw-2801	1131	26	case	case	NOUN
taxlaw-2801	1131	27	with	with	ADP
taxlaw-2801	1131	28	a	a	DET
taxlaw-2801	1131	29	vat	vat	NOUN
taxlaw-2801	1131	30	that	that	PRON
taxlaw-2801	1131	31	seeks	seek	VERB
taxlaw-2801	1131	32	to	to	PART
taxlaw-2801	1131	33	tax	tax	VERB
taxlaw-2801	1131	34	only	only	ADJ
taxlaw-2801	1131	35	consumption	consumption	NOUN
taxlaw-2801	1131	36	.	.	PUNCT
taxlaw-2801	1132	1	see	see	VERB
taxlaw-2801	1132	2	richard	richard	PROPN
taxlaw-2801	1132	3	a.	a.	PROPN
taxlaw-2801	1132	4	musgrave	musgrave	PROPN
taxlaw-2801	1132	5	&	&	CCONJ
taxlaw-2801	1132	6	peggy	peggy	PROPN
taxlaw-2801	1132	7	b.	b.	PROPN
taxlaw-2801	1132	8	musgrave	musgrave	PROPN
taxlaw-2801	1132	9	,	,	PUNCT
taxlaw-2801	1132	10	public	public	ADJ
taxlaw-2801	1132	11	finance	finance	NOUN
taxlaw-2801	1132	12	in	in	ADP
taxlaw-2801	1132	13	theory	theory	NOUN
taxlaw-2801	1132	14	and	and	CCONJ
taxlaw-2801	1132	15	practice	practice	NOUN
taxlaw-2801	1132	16	441	441	NUM
taxlaw-2801	1132	17	-	-	SYM
taxlaw-2801	1132	18	445	445	NUM
taxlaw-2801	1132	19	(	(	PUNCT
taxlaw-2801	1132	20	4th	4th	ADJ
taxlaw-2801	1132	21	ed	ed	NOUN
taxlaw-2801	1132	22	.	.	PROPN
taxlaw-2801	1132	23	1984	1984	NUM
taxlaw-2801	1132	24	)	)	PUNCT
taxlaw-2801	1132	25	.	.	PUNCT
taxlaw-2801	1133	1	it	it	PRON
taxlaw-2801	1133	2	is	be	AUX
taxlaw-2801	1133	3	highly	highly	ADV
taxlaw-2801	1133	4	uncertain	uncertain	ADJ
taxlaw-2801	1133	5	if	if	SCONJ
taxlaw-2801	1133	6	such	such	ADJ
taxlaw-2801	1133	7	externalities	externality	NOUN
taxlaw-2801	1133	8	would	would	AUX
taxlaw-2801	1133	9	suffice	suffice	VERB
taxlaw-2801	1133	10	to	to	PART
taxlaw-2801	1133	11	solve	solve	VERB
taxlaw-2801	1133	12	(	(	PUNCT
taxlaw-2801	1133	13	or	or	CCONJ
taxlaw-2801	1133	14	relevantly	relevantly	ADV
taxlaw-2801	1133	15	improve	improve	VERB
taxlaw-2801	1133	16	)	)	PUNCT
taxlaw-2801	1133	17	the	the	DET
taxlaw-2801	1133	18	smb	smb	PROPN
taxlaw-2801	1133	19	income	income	NOUN
taxlaw-2801	1133	20	tax	tax	NOUN
taxlaw-2801	1133	21	enforcement	enforcement	NOUN
taxlaw-2801	1133	22	issues	issue	NOUN
taxlaw-2801	1133	23	.	.	PUNCT
taxlaw-2801	1134	1	136	136	NUM
taxlaw-2801	1134	2	graetz	graetz	NOUN
taxlaw-2801	1134	3	,	,	PUNCT
taxlaw-2801	1134	4	reinganum	reinganum	PROPN
taxlaw-2801	1134	5	&	&	CCONJ
taxlaw-2801	1134	6	wilde	wilde	PROPN
taxlaw-2801	1134	7	,	,	PUNCT
taxlaw-2801	1134	8	supra	supra	PROPN
taxlaw-2801	1134	9	note	note	PROPN
taxlaw-2801	1134	10	132	132	NUM
taxlaw-2801	1134	11	;	;	PUNCT
taxlaw-2801	1134	12	reuven	reuven	PROPN
taxlaw-2801	1134	13	s.	s.	PROPN
taxlaw-2801	1134	14	avi	avi	PROPN
taxlaw-2801	1134	15	-	-	PUNCT
taxlaw-2801	1134	16	yonah	yonah	PROPN
taxlaw-2801	1134	17	,	,	PUNCT
taxlaw-2801	1134	18	the	the	DET
taxlaw-2801	1134	19	three	three	NUM
taxlaw-2801	1134	20	goals	goal	NOUN
taxlaw-2801	1134	21	of	of	ADP
taxlaw-2801	1134	22	taxation	taxation	NOUN
taxlaw-2801	1134	23	,	,	PUNCT
taxlaw-2801	1134	24	60	60	NUM
taxlaw-2801	1134	25	tax	tax	NOUN
taxlaw-2801	1134	26	l.	l.	NOUN
taxlaw-2801	1134	27	rev	rev	VERB
taxlaw-2801	1134	28	1	1	NUM
taxlaw-2801	1134	29	(	(	PUNCT
taxlaw-2801	1134	30	2006	2006	NUM
taxlaw-2801	1134	31	)	)	PUNCT
taxlaw-2801	1134	32	;	;	PUNCT
taxlaw-2801	1134	33	reuven	reuven	PROPN
taxlaw-2801	1134	34	s.	s.	PROPN
taxlaw-2801	1134	35	avi	avi	PROPN
taxlaw-2801	1134	36	-	-	PUNCT
taxlaw-2801	1134	37	yonah	yonah	ADJ
taxlaw-2801	1134	38	,	,	PUNCT
taxlaw-2801	1134	39	designing	design	VERB
taxlaw-2801	1134	40	a	a	DET
taxlaw-2801	1134	41	federal	federal	ADJ
taxlaw-2801	1134	42	vat	vat	NOUN
taxlaw-2801	1134	43	:	:	PUNCT
taxlaw-2801	1134	44	summary	summary	NOUN
taxlaw-2801	1134	45	and	and	CCONJ
taxlaw-2801	1134	46	recommendations	recommendation	NOUN
taxlaw-2801	1134	47	(	(	PUNCT
taxlaw-2801	1134	48	john	john	PROPN
taxlaw-2801	1134	49	m.	m.	PROPN
taxlaw-2801	1134	50	olin	olin	PROPN
taxlaw-2801	1134	51	ctr	ctr	PROPN
taxlaw-2801	1134	52	.	.	PUNCT
taxlaw-2801	1135	1	for	for	ADP
taxlaw-2801	1135	2	l.	l.	PROPN
taxlaw-2801	1135	3	&	&	CCONJ
taxlaw-2801	1135	4	econ	econ	PROPN
taxlaw-2801	1135	5	.	.	PROPN
taxlaw-2801	1135	6	,	,	PUNCT
taxlaw-2801	1135	7	working	work	VERB
taxlaw-2801	1135	8	paper	paper	NOUN
taxlaw-2801	1135	9	no	no	INTJ
taxlaw-2801	1135	10	.	.	PROPN
taxlaw-2801	1135	11	104	104	NUM
taxlaw-2801	1135	12	,	,	PUNCT
taxlaw-2801	1135	13	2009	2009	NUM
taxlaw-2801	1135	14	)	)	PUNCT
taxlaw-2801	1135	15	.	.	PUNCT
taxlaw-2801	1136	1	137	137	NUM
taxlaw-2801	1136	2	for	for	ADP
taxlaw-2801	1136	3	example	example	NOUN
taxlaw-2801	1136	4	,	,	PUNCT
taxlaw-2801	1136	5	we	we	PRON
taxlaw-2801	1136	6	will	will	AUX
taxlaw-2801	1136	7	see	see	VERB
taxlaw-2801	1136	8	below	below	ADP
taxlaw-2801	1136	9	that	that	PRON
taxlaw-2801	1136	10	a	a	DET
taxlaw-2801	1136	11	credit	credit	NOUN
taxlaw-2801	1136	12	-	-	PUNCT
taxlaw-2801	1136	13	invoice	invoice	NOUN
taxlaw-2801	1136	14	based	base	VERB
taxlaw-2801	1136	15	vat	vat	NOUN
taxlaw-2801	1136	16	would	would	AUX
taxlaw-2801	1136	17	provide	provide	VERB
taxlaw-2801	1136	18	the	the	DET
taxlaw-2801	1136	19	irs	irs	PROPN
taxlaw-2801	1136	20	with	with	ADP
taxlaw-2801	1136	21	extra	extra	ADJ
taxlaw-2801	1136	22	third	third	ADJ
taxlaw-2801	1136	23	-	-	PUNCT
taxlaw-2801	1136	24	party	party	NOUN
taxlaw-2801	1136	25	reporting	reporting	NOUN
taxlaw-2801	1136	26	,	,	PUNCT
taxlaw-2801	1136	27	which	which	PRON
taxlaw-2801	1136	28	could	could	AUX
taxlaw-2801	1136	29	be	be	AUX
taxlaw-2801	1136	30	used	use	VERB
taxlaw-2801	1136	31	for	for	ADP
taxlaw-2801	1136	32	income	income	NOUN
taxlaw-2801	1136	33	tax	tax	NOUN
taxlaw-2801	1136	34	purposes	purpose	NOUN
taxlaw-2801	1136	35	,	,	PUNCT
taxlaw-2801	1136	36	to	to	PART
taxlaw-2801	1136	37	check	check	VERB
taxlaw-2801	1136	38	some	some	PRON
taxlaw-2801	1136	39	of	of	ADP
taxlaw-2801	1136	40	the	the	DET
taxlaw-2801	1136	41	taxpayer	taxpayer	NOUN
taxlaw-2801	1136	42	receipts	receipt	NOUN
taxlaw-2801	1136	43	and	and	CCONJ
taxlaw-2801	1136	44	deductions	deduction	NOUN
taxlaw-2801	1136	45	.	.	PUNCT
taxlaw-2801	1137	1	148	148	NUM
taxlaw-2801	1137	2	columbia	columbia	PROPN
taxlaw-2801	1137	3	journal	journal	NOUN
taxlaw-2801	1137	4	of	of	ADP
taxlaw-2801	1137	5	tax	tax	NOUN
taxlaw-2801	1137	6	law	law	NOUN
taxlaw-2801	1137	7	[	[	X
taxlaw-2801	1137	8	vol	vol	NOUN
taxlaw-2801	1137	9	.	.	PUNCT
taxlaw-2801	1138	1	2:100	2:100	NUM
taxlaw-2801	1139	1	but	but	CCONJ
taxlaw-2801	1139	2	what	what	PRON
taxlaw-2801	1139	3	if	if	SCONJ
taxlaw-2801	1139	4	the	the	DET
taxlaw-2801	1139	5	proposal	proposal	NOUN
taxlaw-2801	1139	6	were	be	AUX
taxlaw-2801	1139	7	to	to	PART
taxlaw-2801	1139	8	replace	replace	VERB
taxlaw-2801	1139	9	the	the	DET
taxlaw-2801	1139	10	income	income	NOUN
taxlaw-2801	1139	11	tax	tax	NOUN
taxlaw-2801	1139	12	entirely	entirely	ADV
taxlaw-2801	1139	13	,	,	PUNCT
taxlaw-2801	1139	14	along	along	ADP
taxlaw-2801	1139	15	with	with	ADP
taxlaw-2801	1139	16	whatever	whatever	DET
taxlaw-2801	1139	17	version	version	NOUN
taxlaw-2801	1139	18	of	of	ADP
taxlaw-2801	1139	19	our	our	PRON
taxlaw-2801	1139	20	presumptive	presumptive	ADJ
taxlaw-2801	1139	21	income	income	NOUN
taxlaw-2801	1139	22	tax	tax	NOUN
taxlaw-2801	1139	23	were	be	AUX
taxlaw-2801	1139	24	to	to	PART
taxlaw-2801	1139	25	get	get	AUX
taxlaw-2801	1139	26	adopted	adopt	VERB
taxlaw-2801	1139	27	for	for	ADP
taxlaw-2801	1139	28	smb	smb	NOUN
taxlaw-2801	1139	29	income	income	NOUN
taxlaw-2801	1139	30	,	,	PUNCT
taxlaw-2801	1139	31	with	with	ADP
taxlaw-2801	1139	32	a	a	DET
taxlaw-2801	1139	33	vat	vat	NOUN
taxlaw-2801	1139	34	?	?	PUNCT
taxlaw-2801	1140	1	then	then	ADV
taxlaw-2801	1140	2	the	the	DET
taxlaw-2801	1140	3	question	question	NOUN
taxlaw-2801	1140	4	of	of	ADP
taxlaw-2801	1140	5	which	which	PRON
taxlaw-2801	1140	6	regime	regime	VERB
taxlaw-2801	1140	7	better	well	ADJ
taxlaw-2801	1140	8	deals	deal	NOUN
taxlaw-2801	1140	9	with	with	ADP
taxlaw-2801	1140	10	the	the	DET
taxlaw-2801	1140	11	smb	smb	PROPN
taxlaw-2801	1140	12	tax	tax	NOUN
taxlaw-2801	1140	13	gap	gap	NOUN
taxlaw-2801	1140	14	would	would	AUX
taxlaw-2801	1140	15	depend	depend	VERB
taxlaw-2801	1140	16	heavily	heavily	ADV
taxlaw-2801	1140	17	on	on	ADP
taxlaw-2801	1140	18	comparative	comparative	ADJ
taxlaw-2801	1140	19	abilities	ability	NOUN
taxlaw-2801	1140	20	of	of	ADP
taxlaw-2801	1140	21	the	the	DET
taxlaw-2801	1140	22	presumptive	presumptive	ADJ
taxlaw-2801	1140	23	regime	regime	NOUN
taxlaw-2801	1140	24	and	and	CCONJ
taxlaw-2801	1140	25	the	the	DET
taxlaw-2801	1140	26	vat	vat	NOUN
taxlaw-2801	1140	27	alternative	alternative	NOUN
taxlaw-2801	1140	28	to	to	PART
taxlaw-2801	1140	29	deal	deal	VERB
taxlaw-2801	1140	30	with	with	ADP
taxlaw-2801	1140	31	the	the	DET
taxlaw-2801	1140	32	two	two	NUM
taxlaw-2801	1140	33	general	general	ADJ
taxlaw-2801	1140	34	types	type	NOUN
taxlaw-2801	1140	35	of	of	ADP
taxlaw-2801	1140	36	evasion	evasion	NOUN
taxlaw-2801	1140	37	:	:	PUNCT
taxlaw-2801	1140	38	the	the	DET
taxlaw-2801	1140	39	overstatement	overstatement	NOUN
taxlaw-2801	1140	40	of	of	ADP
taxlaw-2801	1140	41	deductions	deduction	NOUN
taxlaw-2801	1140	42	and	and	CCONJ
taxlaw-2801	1140	43	understatement	understatement	NOUN
taxlaw-2801	1140	44	of	of	ADP
taxlaw-2801	1140	45	receipts	receipt	NOUN
taxlaw-2801	1140	46	.	.	PUNCT
taxlaw-2801	1141	1	and	and	CCONJ
taxlaw-2801	1141	2	this	this	DET
taxlaw-2801	1141	3	comparison	comparison	NOUN
taxlaw-2801	1141	4	will	will	AUX
taxlaw-2801	1141	5	depend	depend	VERB
taxlaw-2801	1141	6	,	,	PUNCT
taxlaw-2801	1141	7	in	in	ADP
taxlaw-2801	1141	8	turn	turn	NOUN
taxlaw-2801	1141	9	,	,	PUNCT
taxlaw-2801	1141	10	on	on	ADP
taxlaw-2801	1141	11	which	which	DET
taxlaw-2801	1141	12	type	type	NOUN
taxlaw-2801	1141	13	of	of	ADP
taxlaw-2801	1141	14	presumptive	presumptive	ADJ
taxlaw-2801	1141	15	tax	tax	NOUN
taxlaw-2801	1141	16	we	we	PRON
taxlaw-2801	1141	17	have	have	VERB
taxlaw-2801	1141	18	in	in	ADP
taxlaw-2801	1141	19	mind	mind	NOUN
taxlaw-2801	1141	20	.	.	PUNCT
taxlaw-2801	1142	1	as	as	SCONJ
taxlaw-2801	1142	2	mentioned	mention	VERB
taxlaw-2801	1142	3	above	above	ADV
taxlaw-2801	1142	4	,	,	PUNCT
taxlaw-2801	1142	5	an	an	DET
taxlaw-2801	1142	6	mgr	mgr	NOUN
taxlaw-2801	1142	7	presumptive	presumptive	ADJ
taxlaw-2801	1142	8	tax	tax	NOUN
taxlaw-2801	1142	9	would	would	AUX
taxlaw-2801	1142	10	deal	deal	VERB
taxlaw-2801	1142	11	with	with	ADP
taxlaw-2801	1142	12	the	the	DET
taxlaw-2801	1142	13	overstatement	overstatement	NOUN
taxlaw-2801	1142	14	of	of	ADP
taxlaw-2801	1142	15	deductions	deduction	NOUN
taxlaw-2801	1142	16	by	by	ADP
taxlaw-2801	1142	17	simply	simply	ADV
taxlaw-2801	1142	18	disallowing	disallow	VERB
taxlaw-2801	1142	19	them	they	PRON
taxlaw-2801	1142	20	and	and	CCONJ
taxlaw-2801	1142	21	substituting	substitute	VERB
taxlaw-2801	1142	22	instead	instead	ADV
taxlaw-2801	1142	23	a	a	DET
taxlaw-2801	1142	24	presumed	presume	VERB
taxlaw-2801	1142	25	profit	profit	NOUN
taxlaw-2801	1142	26	based	base	VERB
taxlaw-2801	1142	27	on	on	ADP
taxlaw-2801	1142	28	some	some	DET
taxlaw-2801	1142	29	measure	measure	NOUN
taxlaw-2801	1142	30	of	of	ADP
taxlaw-2801	1142	31	average	average	ADJ
taxlaw-2801	1142	32	expenses	expense	NOUN
taxlaw-2801	1142	33	within	within	ADP
taxlaw-2801	1142	34	the	the	DET
taxlaw-2801	1142	35	relevant	relevant	ADJ
taxlaw-2801	1142	36	line	line	NOUN
taxlaw-2801	1142	37	of	of	ADP
taxlaw-2801	1142	38	business	business	NOUN
taxlaw-2801	1142	39	.	.	PUNCT
taxlaw-2801	1143	1	moreover	moreover	ADV
taxlaw-2801	1143	2	,	,	PUNCT
taxlaw-2801	1143	3	by	by	ADP
taxlaw-2801	1143	4	means	mean	NOUN
taxlaw-2801	1143	5	of	of	ADP
taxlaw-2801	1143	6	withholding	withholding	NOUN
taxlaw-2801	1143	7	and	and	CCONJ
taxlaw-2801	1143	8	third	third	ADJ
taxlaw-2801	1143	9	party	party	NOUN
taxlaw-2801	1143	10	reporting	reporting	NOUN
taxlaw-2801	1143	11	,	,	PUNCT
taxlaw-2801	1143	12	it	it	PRON
taxlaw-2801	1143	13	would	would	AUX
taxlaw-2801	1143	14	be	be	AUX
taxlaw-2801	1143	15	able	able	ADJ
taxlaw-2801	1143	16	to	to	PART
taxlaw-2801	1143	17	deal	deal	VERB
taxlaw-2801	1143	18	with	with	ADP
taxlaw-2801	1143	19	the	the	DET
taxlaw-2801	1143	20	understatement	understatement	NOUN
taxlaw-2801	1143	21	of	of	ADP
taxlaw-2801	1143	22	smb	smb	PROPN
taxlaw-2801	1143	23	’s	’s	PART
taxlaw-2801	1143	24	receipts	receipt	NOUN
taxlaw-2801	1143	25	from	from	ADP
taxlaw-2801	1143	26	other	other	ADJ
taxlaw-2801	1143	27	business	business	NOUN
taxlaw-2801	1143	28	or	or	CCONJ
taxlaw-2801	1143	29	credit	credit	NOUN
taxlaw-2801	1143	30	card	card	NOUN
taxlaw-2801	1143	31	receipts	receipt	NOUN
taxlaw-2801	1143	32	from	from	ADP
taxlaw-2801	1143	33	consumers	consumer	NOUN
taxlaw-2801	1143	34	.	.	PUNCT
taxlaw-2801	1144	1	as	as	SCONJ
taxlaw-2801	1144	2	we	we	PRON
taxlaw-2801	1144	3	have	have	AUX
taxlaw-2801	1144	4	mentioned	mention	VERB
taxlaw-2801	1144	5	,	,	PUNCT
taxlaw-2801	1144	6	the	the	DET
taxlaw-2801	1144	7	mgr	mgr	NOUN
taxlaw-2801	1144	8	presumptive	presumptive	ADJ
taxlaw-2801	1144	9	tax	tax	NOUN
taxlaw-2801	1144	10	would	would	AUX
taxlaw-2801	1144	11	have	have	VERB
taxlaw-2801	1144	12	no	no	DET
taxlaw-2801	1144	13	good	good	ADJ
taxlaw-2801	1144	14	answer	answer	NOUN
taxlaw-2801	1144	15	to	to	ADP
taxlaw-2801	1144	16	the	the	DET
taxlaw-2801	1144	17	problem	problem	NOUN
taxlaw-2801	1144	18	of	of	ADP
taxlaw-2801	1144	19	smb	smb	ADJ
taxlaw-2801	1144	20	evasion	evasion	NOUN
taxlaw-2801	1144	21	through	through	ADP
taxlaw-2801	1144	22	the	the	DET
taxlaw-2801	1144	23	understatement	understatement	NOUN
taxlaw-2801	1144	24	of	of	ADP
taxlaw-2801	1144	25	cash	cash	NOUN
taxlaw-2801	1144	26	receipts	receipt	NOUN
taxlaw-2801	1144	27	.	.	PUNCT
taxlaw-2801	1145	1	conversely	conversely	ADV
taxlaw-2801	1145	2	,	,	PUNCT
taxlaw-2801	1145	3	the	the	DET
taxlaw-2801	1145	4	vat	vat	NOUN
taxlaw-2801	1145	5	,	,	PUNCT
taxlaw-2801	1145	6	when	when	SCONJ
taxlaw-2801	1145	7	applied	apply	VERB
taxlaw-2801	1145	8	to	to	ADP
taxlaw-2801	1145	9	smbs	smb	NOUN
taxlaw-2801	1145	10	,	,	PUNCT
taxlaw-2801	1145	11	would	would	AUX
taxlaw-2801	1145	12	need	need	VERB
taxlaw-2801	1145	13	to	to	PART
taxlaw-2801	1145	14	deal	deal	VERB
taxlaw-2801	1145	15	with	with	ADP
taxlaw-2801	1145	16	the	the	DET
taxlaw-2801	1145	17	problem	problem	NOUN
taxlaw-2801	1145	18	of	of	ADP
taxlaw-2801	1145	19	smbs	smb	NOUN
taxlaw-2801	1145	20	understating	understate	VERB
taxlaw-2801	1145	21	their	their	PRON
taxlaw-2801	1145	22	receipts	receipt	NOUN
taxlaw-2801	1145	23	and	and	CCONJ
taxlaw-2801	1145	24	overstating	overstate	VERB
taxlaw-2801	1145	25	their	their	PRON
taxlaw-2801	1145	26	expenses	expense	NOUN
taxlaw-2801	1145	27	.	.	PUNCT
taxlaw-2801	1146	1	on	on	ADP
taxlaw-2801	1146	2	the	the	DET
taxlaw-2801	1146	3	expenses	expense	NOUN
taxlaw-2801	1146	4	’	'	PUNCT
taxlaw-2801	1146	5	side	side	NOUN
taxlaw-2801	1146	6	,	,	PUNCT
taxlaw-2801	1146	7	we	we	PRON
taxlaw-2801	1146	8	concede	concede	VERB
taxlaw-2801	1146	9	that	that	SCONJ
taxlaw-2801	1146	10	there	there	PRON
taxlaw-2801	1146	11	are	be	VERB
taxlaw-2801	1146	12	reasons	reason	NOUN
taxlaw-2801	1146	13	to	to	PART
taxlaw-2801	1146	14	believe	believe	VERB
taxlaw-2801	1146	15	that	that	SCONJ
taxlaw-2801	1146	16	the	the	DET
taxlaw-2801	1146	17	problem	problem	NOUN
taxlaw-2801	1146	18	of	of	ADP
taxlaw-2801	1146	19	expense	expense	NOUN
taxlaw-2801	1146	20	overstatements	overstatement	NOUN
taxlaw-2801	1146	21	under	under	ADP
taxlaw-2801	1146	22	the	the	DET
taxlaw-2801	1146	23	vat	vat	NOUN
taxlaw-2801	1146	24	is	be	AUX
taxlaw-2801	1146	25	less	less	ADV
taxlaw-2801	1146	26	severe	severe	ADJ
taxlaw-2801	1146	27	than	than	ADP
taxlaw-2801	1146	28	the	the	DET
taxlaw-2801	1146	29	problem	problem	NOUN
taxlaw-2801	1146	30	of	of	ADP
taxlaw-2801	1146	31	deduction	deduction	NOUN
taxlaw-2801	1146	32	overstatements	overstatement	NOUN
taxlaw-2801	1146	33	under	under	ADP
taxlaw-2801	1146	34	a	a	DET
taxlaw-2801	1146	35	standard	standard	ADJ
taxlaw-2801	1146	36	income	income	NOUN
taxlaw-2801	1146	37	tax	tax	NOUN
taxlaw-2801	1146	38	.	.	PUNCT
taxlaw-2801	1147	1	first	first	ADV
taxlaw-2801	1147	2	,	,	PUNCT
taxlaw-2801	1147	3	there	there	PRON
taxlaw-2801	1147	4	are	be	VERB
taxlaw-2801	1147	5	fewer	few	ADJ
taxlaw-2801	1147	6	vat	vat	NOUN
taxlaw-2801	1147	7	creditable	creditable	ADJ
taxlaw-2801	1147	8	items	item	NOUN
taxlaw-2801	1147	9	than	than	ADP
taxlaw-2801	1147	10	income	income	NOUN
taxlaw-2801	1147	11	-	-	PUNCT
taxlaw-2801	1147	12	tax	tax	NOUN
taxlaw-2801	1147	13	deductible	deductible	ADJ
taxlaw-2801	1147	14	expenses	expense	NOUN
taxlaw-2801	1147	15	.	.	PUNCT
taxlaw-2801	1148	1	(	(	PUNCT
taxlaw-2801	1148	2	under	under	ADP
taxlaw-2801	1148	3	a	a	DET
taxlaw-2801	1148	4	vat	vat	NOUN
taxlaw-2801	1148	5	,	,	PUNCT
taxlaw-2801	1148	6	deprecation	deprecation	NOUN
taxlaw-2801	1148	7	is	be	AUX
taxlaw-2801	1148	8	not	not	PART
taxlaw-2801	1148	9	deductible	deductible	ADJ
taxlaw-2801	1148	10	,	,	PUNCT
taxlaw-2801	1148	11	for	for	ADP
taxlaw-2801	1148	12	example	example	NOUN
taxlaw-2801	1148	13	;	;	PUNCT
taxlaw-2801	1148	14	whereas	whereas	SCONJ
taxlaw-2801	1148	15	,	,	PUNCT
taxlaw-2801	1148	16	under	under	ADP
taxlaw-2801	1148	17	an	an	DET
taxlaw-2801	1148	18	income	income	NOUN
taxlaw-2801	1148	19	tax	tax	NOUN
taxlaw-2801	1148	20	it	it	PRON
taxlaw-2801	1148	21	is	be	AUX
taxlaw-2801	1148	22	)	)	PUNCT
taxlaw-2801	1148	23	.	.	PUNCT
taxlaw-2801	1149	1	this	this	DET
taxlaw-2801	1149	2	simple	simple	ADJ
taxlaw-2801	1149	3	fact	fact	NOUN
taxlaw-2801	1149	4	means	mean	VERB
taxlaw-2801	1149	5	there	there	PRON
taxlaw-2801	1149	6	are	be	VERB
taxlaw-2801	1149	7	fewer	few	ADJ
taxlaw-2801	1149	8	opportunities	opportunity	NOUN
taxlaw-2801	1149	9	to	to	PART
taxlaw-2801	1149	10	overstate	overstate	VERB
taxlaw-2801	1149	11	expenses	expense	NOUN
taxlaw-2801	1149	12	under	under	ADP
taxlaw-2801	1149	13	the	the	DET
taxlaw-2801	1149	14	vat	vat	NOUN
taxlaw-2801	1149	15	.	.	PUNCT
taxlaw-2801	1150	1	second	second	ADJ
taxlaw-2801	1150	2	,	,	PUNCT
taxlaw-2801	1150	3	vat	vat	NOUN
taxlaw-2801	1150	4	credits	credit	NOUN
taxlaw-2801	1150	5	are	be	AUX
taxlaw-2801	1150	6	only	only	ADV
taxlaw-2801	1150	7	allowed	allow	VERB
taxlaw-2801	1150	8	for	for	ADP
taxlaw-2801	1150	9	expenses	expense	NOUN
taxlaw-2801	1150	10	in	in	ADP
taxlaw-2801	1150	11	goods	good	NOUN
taxlaw-2801	1150	12	and	and	CCONJ
taxlaw-2801	1150	13	services	service	NOUN
taxlaw-2801	1150	14	that	that	PRON
taxlaw-2801	1150	15	have	have	AUX
taxlaw-2801	1150	16	been	be	AUX
taxlaw-2801	1150	17	taxed	tax	VERB
taxlaw-2801	1150	18	by	by	ADP
taxlaw-2801	1150	19	the	the	DET
taxlaw-2801	1150	20	vat	vat	NOUN
taxlaw-2801	1150	21	.	.	PUNCT
taxlaw-2801	1151	1	this	this	PRON
taxlaw-2801	1151	2	means	mean	VERB
taxlaw-2801	1151	3	that	that	SCONJ
taxlaw-2801	1151	4	one	one	NUM
taxlaw-2801	1151	5	taxpayer	taxpayer	NOUN
taxlaw-2801	1151	6	’s	’s	PART
taxlaw-2801	1151	7	credit	credit	NOUN
taxlaw-2801	1151	8	is	be	AUX
taxlaw-2801	1151	9	matched	match	VERB
taxlaw-2801	1151	10	with	with	ADP
taxlaw-2801	1151	11	another	another	DET
taxlaw-2801	1151	12	taxpayer	taxpayer	NOUN
taxlaw-2801	1151	13	’s	’s	PART
taxlaw-2801	1151	14	vat	vat	NOUN
taxlaw-2801	1151	15	liability	liability	NOUN
taxlaw-2801	1151	16	.	.	PUNCT
taxlaw-2801	1152	1	thus	thus	ADV
taxlaw-2801	1152	2	,	,	PUNCT
taxlaw-2801	1152	3	if	if	SCONJ
taxlaw-2801	1152	4	the	the	DET
taxlaw-2801	1152	5	irs	irs	PROPN
taxlaw-2801	1152	6	has	have	VERB
taxlaw-2801	1152	7	a	a	DET
taxlaw-2801	1152	8	powerful	powerful	ADJ
taxlaw-2801	1152	9	enough	enough	ADJ
taxlaw-2801	1152	10	data	datum	NOUN
taxlaw-2801	1152	11	cross	cross	ADJ
taxlaw-2801	1152	12	-	-	ADJ
taxlaw-2801	1152	13	reference	reference	ADJ
taxlaw-2801	1152	14	system	system	NOUN
taxlaw-2801	1152	15	,	,	PUNCT
taxlaw-2801	1152	16	overstated	overstate	VERB
taxlaw-2801	1152	17	credits	credit	NOUN
taxlaw-2801	1152	18	could	could	AUX
taxlaw-2801	1152	19	ideally	ideally	ADV
taxlaw-2801	1152	20	be	be	AUX
taxlaw-2801	1152	21	caught	catch	VERB
taxlaw-2801	1152	22	on	on	ADP
taxlaw-2801	1152	23	the	the	DET
taxlaw-2801	1152	24	spot	spot	NOUN
taxlaw-2801	1152	25	,	,	PUNCT
taxlaw-2801	1152	26	without	without	ADP
taxlaw-2801	1152	27	the	the	DET
taxlaw-2801	1152	28	need	need	NOUN
taxlaw-2801	1152	29	for	for	ADP
taxlaw-2801	1152	30	auditing	auditing	NOUN
taxlaw-2801	1152	31	.	.	PUNCT
taxlaw-2801	1153	1	this	this	PRON
taxlaw-2801	1153	2	means	mean	VERB
taxlaw-2801	1153	3	that	that	SCONJ
taxlaw-2801	1153	4	the	the	DET
taxlaw-2801	1153	5	vat	vat	NOUN
taxlaw-2801	1153	6	is	be	AUX
taxlaw-2801	1153	7	probably	probably	ADV
taxlaw-2801	1153	8	superior	superior	ADJ
taxlaw-2801	1153	9	to	to	ADP
taxlaw-2801	1153	10	the	the	DET
taxlaw-2801	1153	11	regular	regular	ADJ
taxlaw-2801	1153	12	income	income	NOUN
taxlaw-2801	1153	13	tax	tax	NOUN
taxlaw-2801	1153	14	in	in	ADP
taxlaw-2801	1153	15	dealing	deal	VERB
taxlaw-2801	1153	16	with	with	ADP
taxlaw-2801	1153	17	the	the	DET
taxlaw-2801	1153	18	expenses	expense	NOUN
taxlaw-2801	1153	19	’	'	PUNCT
taxlaw-2801	1153	20	(	(	PUNCT
taxlaw-2801	1153	21	deductions	deduction	NOUN
taxlaw-2801	1153	22	/	/	SYM
taxlaw-2801	1153	23	credits	credit	NOUN
taxlaw-2801	1153	24	)	)	PUNCT
taxlaw-2801	1153	25	overstatement	overstatement	ADJ
taxlaw-2801	1153	26	problem	problem	NOUN
taxlaw-2801	1153	27	.	.	PUNCT
taxlaw-2801	1154	1	however	however	ADV
taxlaw-2801	1154	2	,	,	PUNCT
taxlaw-2801	1154	3	the	the	DET
taxlaw-2801	1154	4	vat	vat	NOUN
taxlaw-2801	1154	5	’s	’s	PART
taxlaw-2801	1154	6	system	system	NOUN
taxlaw-2801	1154	7	is	be	AUX
taxlaw-2801	1154	8	not	not	PART
taxlaw-2801	1154	9	as	as	ADV
taxlaw-2801	1154	10	effective	effective	ADJ
taxlaw-2801	1154	11	as	as	ADP
taxlaw-2801	1154	12	the	the	DET
taxlaw-2801	1154	13	disallowance	disallowance	NOUN
taxlaw-2801	1154	14	of	of	ADP
taxlaw-2801	1154	15	all	all	DET
taxlaw-2801	1154	16	deductions	deduction	NOUN
taxlaw-2801	1154	17	by	by	ADP
taxlaw-2801	1154	18	the	the	DET
taxlaw-2801	1154	19	mgr	mgr	NOUN
taxlaw-2801	1154	20	presumptive	presumptive	ADJ
taxlaw-2801	1154	21	tax	tax	NOUN
taxlaw-2801	1154	22	,	,	PUNCT
taxlaw-2801	1154	23	simply	simply	ADV
taxlaw-2801	1154	24	because	because	SCONJ
taxlaw-2801	1154	25	no	no	DET
taxlaw-2801	1154	26	third	third	ADJ
taxlaw-2801	1154	27	party	party	NOUN
taxlaw-2801	1154	28	reporting	reporting	NOUN
taxlaw-2801	1154	29	mechanism	mechanism	NOUN
taxlaw-2801	1154	30	beats	beat	VERB
taxlaw-2801	1154	31	the	the	DET
taxlaw-2801	1154	32	plain	plain	ADJ
taxlaw-2801	1154	33	removal	removal	NOUN
taxlaw-2801	1154	34	of	of	ADP
taxlaw-2801	1154	35	the	the	DET
taxlaw-2801	1154	36	expenses	expense	NOUN
taxlaw-2801	1154	37	from	from	ADP
taxlaw-2801	1154	38	the	the	DET
taxlaw-2801	1154	39	equation	equation	NOUN
taxlaw-2801	1154	40	.	.	PUNCT
taxlaw-2801	1155	1	on	on	ADP
taxlaw-2801	1155	2	the	the	DET
taxlaw-2801	1155	3	receipts	receipt	NOUN
taxlaw-2801	1155	4	side	side	NOUN
taxlaw-2801	1155	5	,	,	PUNCT
taxlaw-2801	1155	6	the	the	DET
taxlaw-2801	1155	7	vat	vat	NOUN
taxlaw-2801	1155	8	would	would	AUX
taxlaw-2801	1155	9	also	also	ADV
taxlaw-2801	1155	10	count	count	VERB
taxlaw-2801	1155	11	on	on	ADP
taxlaw-2801	1155	12	the	the	DET
taxlaw-2801	1155	13	credit	credit	NOUN
taxlaw-2801	1155	14	-	-	PUNCT
taxlaw-2801	1155	15	note	note	NOUN
taxlaw-2801	1155	16	method	method	NOUN
taxlaw-2801	1155	17	to	to	PART
taxlaw-2801	1155	18	provide	provide	VERB
taxlaw-2801	1155	19	sufficient	sufficient	ADJ
taxlaw-2801	1155	20	self	self	NOUN
taxlaw-2801	1155	21	-	-	PUNCT
taxlaw-2801	1155	22	enforcement	enforcement	NOUN
taxlaw-2801	1155	23	and	and	CCONJ
taxlaw-2801	1155	24	third	third	ADJ
taxlaw-2801	1155	25	party	party	NOUN
taxlaw-2801	1155	26	reporting	reporting	NOUN
taxlaw-2801	1155	27	that	that	PRON
taxlaw-2801	1155	28	would	would	AUX
taxlaw-2801	1155	29	undermine	undermine	VERB
taxlaw-2801	1155	30	underreporting	underreporte	VERB
taxlaw-2801	1155	31	on	on	ADP
taxlaw-2801	1155	32	transactions	transaction	NOUN
taxlaw-2801	1155	33	between	between	ADP
taxlaw-2801	1155	34	taxpayers.138	taxpayers.138	PROPN
taxlaw-2801	1155	35	also	also	ADV
taxlaw-2801	1155	36	,	,	PUNCT
taxlaw-2801	1155	37	the	the	DET
taxlaw-2801	1155	38	vat	vat	NOUN
taxlaw-2801	1155	39	could	could	AUX
taxlaw-2801	1155	40	rely	rely	VERB
taxlaw-2801	1155	41	on	on	ADP
taxlaw-2801	1155	42	credit	credit	NOUN
taxlaw-2801	1155	43	card	card	NOUN
taxlaw-2801	1155	44	companies	company	NOUN
taxlaw-2801	1155	45	’	'	PUNCT
taxlaw-2801	1155	46	reporting	report	VERB
taxlaw-2801	1155	47	to	to	PART
taxlaw-2801	1155	48	deal	deal	VERB
taxlaw-2801	1155	49	with	with	ADP
taxlaw-2801	1155	50	business	business	NOUN
taxlaw-2801	1155	51	-	-	PUNCT
taxlaw-2801	1155	52	to	to	ADP
taxlaw-2801	1155	53	-	-	PUNCT
taxlaw-2801	1155	54	consumer	consumer	NOUN
taxlaw-2801	1155	55	transactions	transaction	NOUN
taxlaw-2801	1155	56	.	.	PUNCT
taxlaw-2801	1156	1	however	however	ADV
taxlaw-2801	1156	2	,	,	PUNCT
taxlaw-2801	1156	3	much	much	ADV
taxlaw-2801	1156	4	like	like	ADP
taxlaw-2801	1156	5	the	the	DET
taxlaw-2801	1156	6	mgr	mgr	NOUN
taxlaw-2801	1156	7	presumptive	presumptive	ADJ
taxlaw-2801	1156	8	tax	tax	NOUN
taxlaw-2801	1156	9	,	,	PUNCT
taxlaw-2801	1156	10	the	the	DET
taxlaw-2801	1156	11	vat	vat	NOUN
taxlaw-2801	1156	12	would	would	AUX
taxlaw-2801	1156	13	not	not	PART
taxlaw-2801	1156	14	be	be	AUX
taxlaw-2801	1156	15	able	able	ADJ
taxlaw-2801	1156	16	to	to	PART
taxlaw-2801	1156	17	deal	deal	VERB
taxlaw-2801	1156	18	with	with	ADP
taxlaw-2801	1156	19	business	business	NOUN
taxlaw-2801	1156	20	-	-	PUNCT
taxlaw-2801	1156	21	to	to	ADP
taxlaw-2801	1156	22	-	-	PUNCT
taxlaw-2801	1156	23	consumer	consumer	NOUN
taxlaw-2801	1156	24	cash	cash	NOUN
taxlaw-2801	1156	25	transactions	transaction	NOUN
taxlaw-2801	1156	26	.	.	PUNCT
taxlaw-2801	1157	1	other	other	ADJ
taxlaw-2801	1157	2	presumptive	presumptive	ADJ
taxlaw-2801	1157	3	income	income	NOUN
taxlaw-2801	1157	4	taxes	taxis	NOUN
taxlaw-2801	1157	5	,	,	PUNCT
taxlaw-2801	1157	6	such	such	ADJ
taxlaw-2801	1157	7	as	as	ADP
taxlaw-2801	1157	8	multiple	multiple	ADJ
taxlaw-2801	1157	9	factor	factor	NOUN
taxlaw-2801	1157	10	,	,	PUNCT
taxlaw-2801	1157	11	assets	asset	NOUN
taxlaw-2801	1157	12	,	,	PUNCT
taxlaw-2801	1157	13	or	or	CCONJ
taxlaw-2801	1157	14	lump	lump	NOUN
taxlaw-2801	1157	15	-	-	PUNCT
taxlaw-2801	1157	16	sum	sum	NOUN
taxlaw-2801	1157	17	taxes	taxis	NOUN
taxlaw-2801	1157	18	discussed	discuss	VERB
taxlaw-2801	1157	19	above	above	ADV
taxlaw-2801	1157	20	might	might	AUX
taxlaw-2801	1157	21	be	be	AUX
taxlaw-2801	1157	22	superior	superior	ADJ
taxlaw-2801	1157	23	to	to	ADP
taxlaw-2801	1157	24	either	either	CCONJ
taxlaw-2801	1157	25	the	the	DET
taxlaw-2801	1157	26	vat	vat	NOUN
taxlaw-2801	1157	27	or	or	CCONJ
taxlaw-2801	1157	28	the	the	DET
taxlaw-2801	1157	29	mgr	mgr	NOUN
taxlaw-2801	1157	30	presumptive	presumptive	ADJ
taxlaw-2801	1157	31	tax	tax	NOUN
taxlaw-2801	1157	32	for	for	ADP
taxlaw-2801	1157	33	dealing	deal	VERB
taxlaw-2801	1157	34	with	with	ADP
taxlaw-2801	1157	35	cash	cash	NOUN
taxlaw-2801	1157	36	transactions	transaction	NOUN
taxlaw-2801	1157	37	and	and	CCONJ
taxlaw-2801	1157	38	overstated	overstate	VERB
taxlaw-2801	1157	39	deductions	deduction	NOUN
taxlaw-2801	1157	40	,	,	PUNCT
taxlaw-2801	1157	41	but	but	CCONJ
taxlaw-2801	1157	42	would	would	AUX
taxlaw-2801	1157	43	have	have	VERB
taxlaw-2801	1157	44	fairness	fairness	NOUN
taxlaw-2801	1157	45	,	,	PUNCT
taxlaw-2801	1157	46	efficiency	efficiency	NOUN
taxlaw-2801	1157	47	,	,	PUNCT
taxlaw-2801	1157	48	and	and	CCONJ
taxlaw-2801	1157	49	even	even	ADV
taxlaw-2801	1157	50	administrability	administrability	NOUN
taxlaw-2801	1157	51	issues	issue	NOUN
taxlaw-2801	1157	52	of	of	ADP
taxlaw-2801	1157	53	their	their	PRON
taxlaw-2801	1157	54	own	own	ADJ
taxlaw-2801	1157	55	,	,	PUNCT
taxlaw-2801	1157	56	as	as	SCONJ
taxlaw-2801	1157	57	we	we	PRON
taxlaw-2801	1157	58	have	have	AUX
taxlaw-2801	1157	59	already	already	ADV
taxlaw-2801	1157	60	analyzed	analyze	VERB
taxlaw-2801	1157	61	earlier.139	earlier.139	ADJ
taxlaw-2801	1157	62	138	138	NUM
taxlaw-2801	1157	63	this	this	PRON
taxlaw-2801	1157	64	would	would	AUX
taxlaw-2801	1157	65	not	not	PART
taxlaw-2801	1157	66	deal	deal	VERB
taxlaw-2801	1157	67	,	,	PUNCT
taxlaw-2801	1157	68	however	however	ADV
taxlaw-2801	1157	69	,	,	PUNCT
taxlaw-2801	1157	70	with	with	ADP
taxlaw-2801	1157	71	the	the	DET
taxlaw-2801	1157	72	judgment	judgment	NOUN
taxlaw-2801	1157	73	-	-	PUNCT
taxlaw-2801	1157	74	proof	proof	ADJ
taxlaw-2801	1157	75	issue	issue	NOUN
taxlaw-2801	1157	76	that	that	SCONJ
taxlaw-2801	1157	77	income	income	NOUN
taxlaw-2801	1157	78	tax	tax	NOUN
taxlaw-2801	1157	79	withholding	withholding	NOUN
taxlaw-2801	1157	80	would	would	AUX
taxlaw-2801	1157	81	address	address	VERB
taxlaw-2801	1157	82	.	.	PUNCT
taxlaw-2801	1158	1	in	in	ADP
taxlaw-2801	1158	2	sum	sum	NOUN
taxlaw-2801	1158	3	,	,	PUNCT
taxlaw-2801	1158	4	the	the	DET
taxlaw-2801	1158	5	vat	vat	NOUN
taxlaw-2801	1158	6	would	would	AUX
taxlaw-2801	1158	7	address	address	VERB
taxlaw-2801	1158	8	some	some	PRON
taxlaw-2801	1158	9	of	of	ADP
taxlaw-2801	1158	10	the	the	DET
taxlaw-2801	1158	11	smb	smb	PROPN
taxlaw-2801	1158	12	tax	tax	NOUN
taxlaw-2801	1158	13	gap	gap	NOUN
taxlaw-2801	1158	14	issues	issue	NOUN
taxlaw-2801	1158	15	addressed	address	VERB
taxlaw-2801	1158	16	by	by	ADP
taxlaw-2801	1158	17	presumptive	presumptive	ADJ
taxlaw-2801	1158	18	taxes	taxis	NOUN
taxlaw-2801	1158	19	,	,	PUNCT
taxlaw-2801	1158	20	but	but	CCONJ
taxlaw-2801	1158	21	not	not	PART
taxlaw-2801	1158	22	all	all	PRON
taxlaw-2801	1158	23	of	of	ADP
taxlaw-2801	1158	24	such	such	ADJ
taxlaw-2801	1158	25	issues	issue	NOUN
taxlaw-2801	1158	26	and	and	CCONJ
taxlaw-2801	1158	27	probably	probably	ADV
taxlaw-2801	1158	28	not	not	PART
taxlaw-2801	1158	29	as	as	ADV
taxlaw-2801	1158	30	well	well	ADV
taxlaw-2801	1158	31	as	as	ADP
taxlaw-2801	1158	32	the	the	DET
taxlaw-2801	1158	33	presumptive	presumptive	ADJ
taxlaw-2801	1158	34	systems	system	NOUN
taxlaw-2801	1158	35	in	in	ADP
taxlaw-2801	1158	36	some	some	DET
taxlaw-2801	1158	37	cases	case	NOUN
taxlaw-2801	1158	38	.	.	PUNCT
taxlaw-2801	1159	1	139	139	NUM
taxlaw-2801	1159	2	as	as	SCONJ
taxlaw-2801	1159	3	mentioned	mention	VERB
taxlaw-2801	1159	4	in	in	ADP
taxlaw-2801	1159	5	an	an	DET
taxlaw-2801	1159	6	earlier	early	ADJ
taxlaw-2801	1159	7	note	note	NOUN
taxlaw-2801	1159	8	,	,	PUNCT
taxlaw-2801	1159	9	there	there	PRON
taxlaw-2801	1159	10	might	might	AUX
taxlaw-2801	1159	11	be	be	AUX
taxlaw-2801	1159	12	some	some	DET
taxlaw-2801	1159	13	mechanisms	mechanism	NOUN
taxlaw-2801	1159	14	that	that	PRON
taxlaw-2801	1159	15	could	could	AUX
taxlaw-2801	1159	16	deal	deal	VERB
taxlaw-2801	1159	17	with	with	ADP
taxlaw-2801	1159	18	the	the	DET
taxlaw-2801	1159	19	underreporting	underreporting	NOUN
taxlaw-2801	1159	20	of	of	ADP
taxlaw-2801	1159	21	cash	cash	NOUN
taxlaw-2801	1159	22	transactions	transaction	NOUN
taxlaw-2801	1159	23	,	,	PUNCT
taxlaw-2801	1159	24	be	be	AUX
taxlaw-2801	1159	25	it	it	PRON
taxlaw-2801	1159	26	for	for	ADP
taxlaw-2801	1159	27	income	income	NOUN
taxlaw-2801	1159	28	tax	tax	NOUN
taxlaw-2801	1159	29	,	,	PUNCT
taxlaw-2801	1159	30	sales	sale	NOUN
taxlaw-2801	1159	31	tax	tax	NOUN
taxlaw-2801	1159	32	or	or	CCONJ
taxlaw-2801	1159	33	vat	vat	NOUN
taxlaw-2801	1159	34	purposes	purpose	NOUN
taxlaw-2801	1159	35	.	.	PUNCT
taxlaw-2801	1160	1	2011	2011	NUM
taxlaw-2801	1160	2	]	]	PUNCT
taxlaw-2801	1160	3	narrowing	narrow	VERB
taxlaw-2801	1160	4	the	the	DET
taxlaw-2801	1160	5	tax	tax	NOUN
taxlaw-2801	1160	6	gap	gap	NOUN
taxlaw-2801	1160	7	through	through	ADP
taxlaw-2801	1160	8	presumptive	presumptive	ADJ
taxlaw-2801	1160	9	taxation	taxation	NOUN
taxlaw-2801	1160	10	149	149	NUM
taxlaw-2801	1160	11	if	if	SCONJ
taxlaw-2801	1160	12	one	one	PRON
taxlaw-2801	1160	13	is	be	AUX
taxlaw-2801	1160	14	truly	truly	ADV
taxlaw-2801	1160	15	committed	committed	ADJ
taxlaw-2801	1160	16	to	to	ADP
taxlaw-2801	1160	17	moving	move	VERB
taxlaw-2801	1160	18	towards	towards	ADP
taxlaw-2801	1160	19	a	a	DET
taxlaw-2801	1160	20	vat	vat	NOUN
taxlaw-2801	1160	21	,	,	PUNCT
taxlaw-2801	1160	22	but	but	CCONJ
taxlaw-2801	1160	23	is	be	AUX
taxlaw-2801	1160	24	concerned	concerned	ADJ
taxlaw-2801	1160	25	about	about	ADP
taxlaw-2801	1160	26	the	the	DET
taxlaw-2801	1160	27	problem	problem	NOUN
taxlaw-2801	1160	28	of	of	ADP
taxlaw-2801	1160	29	noncompliance	noncompliance	NOUN
taxlaw-2801	1160	30	among	among	ADP
taxlaw-2801	1160	31	smb	smb	PROPN
taxlaw-2801	1160	32	taxpayers	taxpayer	NOUN
taxlaw-2801	1160	33	,	,	PUNCT
taxlaw-2801	1160	34	there	there	PRON
taxlaw-2801	1160	35	are	be	VERB
taxlaw-2801	1160	36	other	other	ADJ
taxlaw-2801	1160	37	alternatives	alternative	NOUN
taxlaw-2801	1160	38	as	as	ADV
taxlaw-2801	1160	39	well	well	ADV
taxlaw-2801	1160	40	.	.	PUNCT
taxlaw-2801	1161	1	for	for	ADP
taxlaw-2801	1161	2	example	example	NOUN
taxlaw-2801	1161	3	,	,	PUNCT
taxlaw-2801	1161	4	the	the	DET
taxlaw-2801	1161	5	vat	vat	NOUN
taxlaw-2801	1161	6	regime	regime	NOUN
taxlaw-2801	1161	7	could	could	AUX
taxlaw-2801	1161	8	simply	simply	ADV
taxlaw-2801	1161	9	exempt	exempt	VERB
taxlaw-2801	1161	10	from	from	ADP
taxlaw-2801	1161	11	taxation	taxation	NOUN
taxlaw-2801	1161	12	smb	smb	NOUN
taxlaw-2801	1161	13	taxpayers	taxpayer	NOUN
taxlaw-2801	1161	14	whose	whose	DET
taxlaw-2801	1161	15	revenues	revenue	NOUN
taxlaw-2801	1161	16	fall	fall	VERB
taxlaw-2801	1161	17	below	below	ADP
taxlaw-2801	1161	18	a	a	DET
taxlaw-2801	1161	19	certain	certain	ADJ
taxlaw-2801	1161	20	threshold	threshold	NOUN
taxlaw-2801	1161	21	,	,	PUNCT
taxlaw-2801	1161	22	or	or	CCONJ
taxlaw-2801	1161	23	noncompliance	noncompliance	NOUN
taxlaw-2801	1161	24	by	by	ADP
taxlaw-2801	1161	25	such	such	ADJ
taxlaw-2801	1161	26	taxpayers	taxpayer	NOUN
taxlaw-2801	1161	27	could	could	AUX
taxlaw-2801	1161	28	simply	simply	ADV
taxlaw-2801	1161	29	be	be	AUX
taxlaw-2801	1161	30	ignored	ignore	VERB
taxlaw-2801	1161	31	.	.	PUNCT
taxlaw-2801	1162	1	this	this	DET
taxlaw-2801	1162	2	approach	approach	NOUN
taxlaw-2801	1162	3	has	have	VERB
taxlaw-2801	1162	4	its	its	PRON
taxlaw-2801	1162	5	own	own	ADJ
taxlaw-2801	1162	6	disadvantages	disadvantage	NOUN
taxlaw-2801	1162	7	,	,	PUNCT
taxlaw-2801	1162	8	as	as	SCONJ
taxlaw-2801	1162	9	we	we	PRON
taxlaw-2801	1162	10	discussed	discuss	VERB
taxlaw-2801	1162	11	above	above	ADV
taxlaw-2801	1162	12	in	in	ADP
taxlaw-2801	1162	13	connection	connection	NOUN
taxlaw-2801	1162	14	with	with	ADP
taxlaw-2801	1162	15	the	the	DET
taxlaw-2801	1162	16	idea	idea	NOUN
taxlaw-2801	1162	17	of	of	ADP
taxlaw-2801	1162	18	simply	simply	ADV
taxlaw-2801	1162	19	regarding	regard	VERB
taxlaw-2801	1162	20	smb	smb	PROPN
taxlaw-2801	1162	21	income	income	NOUN
taxlaw-2801	1162	22	tax	tax	NOUN
taxlaw-2801	1162	23	noncompliance	noncompliance	NOUN
taxlaw-2801	1162	24	as	as	ADP
taxlaw-2801	1162	25	a	a	DET
taxlaw-2801	1162	26	subsidy	subsidy	NOUN
taxlaw-2801	1162	27	for	for	ADP
taxlaw-2801	1162	28	smbs.140	smbs.140	ADJ
taxlaw-2801	1162	29	in	in	ADP
taxlaw-2801	1162	30	any	any	DET
taxlaw-2801	1162	31	event	event	NOUN
taxlaw-2801	1162	32	,	,	PUNCT
taxlaw-2801	1162	33	one	one	PRON
taxlaw-2801	1162	34	should	should	AUX
taxlaw-2801	1162	35	note	note	VERB
taxlaw-2801	1162	36	that	that	SCONJ
taxlaw-2801	1162	37	a	a	DET
taxlaw-2801	1162	38	vat	vat	NOUN
taxlaw-2801	1162	39	reform	reform	NOUN
taxlaw-2801	1162	40	would	would	AUX
taxlaw-2801	1162	41	be	be	AUX
taxlaw-2801	1162	42	much	much	ADV
taxlaw-2801	1162	43	more	more	ADV
taxlaw-2801	1162	44	far	far	ADV
taxlaw-2801	1162	45	reaching	reach	VERB
taxlaw-2801	1162	46	than	than	ADP
taxlaw-2801	1162	47	the	the	DET
taxlaw-2801	1162	48	enactment	enactment	NOUN
taxlaw-2801	1162	49	of	of	ADP
taxlaw-2801	1162	50	any	any	DET
taxlaw-2801	1162	51	presumptive	presumptive	ADJ
taxlaw-2801	1162	52	smb	smb	NOUN
taxlaw-2801	1162	53	tax	tax	NOUN
taxlaw-2801	1162	54	.	.	PUNCT
taxlaw-2801	1163	1	while	while	SCONJ
taxlaw-2801	1163	2	the	the	DET
taxlaw-2801	1163	3	presumptive	presumptive	ADJ
taxlaw-2801	1163	4	tax	tax	NOUN
taxlaw-2801	1163	5	reforms	reform	NOUN
taxlaw-2801	1163	6	would	would	AUX
taxlaw-2801	1163	7	not	not	PART
taxlaw-2801	1163	8	go	go	VERB
taxlaw-2801	1163	9	beyond	beyond	ADP
taxlaw-2801	1163	10	the	the	DET
taxlaw-2801	1163	11	smb	smb	PROPN
taxlaw-2801	1163	12	issues	issue	NOUN
taxlaw-2801	1163	13	analyzed	analyze	VERB
taxlaw-2801	1163	14	herein	herein	NOUN
taxlaw-2801	1163	15	,	,	PUNCT
taxlaw-2801	1163	16	a	a	DET
taxlaw-2801	1163	17	vat	vat	NOUN
taxlaw-2801	1163	18	reform	reform	NOUN
taxlaw-2801	1163	19	would	would	AUX
taxlaw-2801	1163	20	affect	affect	VERB
taxlaw-2801	1163	21	all	all	DET
taxlaw-2801	1163	22	taxpayers	taxpayer	NOUN
taxlaw-2801	1163	23	with	with	ADP
taxlaw-2801	1163	24	major	major	ADJ
taxlaw-2801	1163	25	fairness	fairness	NOUN
taxlaw-2801	1163	26	,	,	PUNCT
taxlaw-2801	1163	27	efficiency	efficiency	NOUN
taxlaw-2801	1163	28	,	,	PUNCT
taxlaw-2801	1163	29	and	and	CCONJ
taxlaw-2801	1163	30	administrability	administrability	NOUN
taxlaw-2801	1163	31	consequences	consequence	NOUN
taxlaw-2801	1163	32	for	for	ADP
taxlaw-2801	1163	33	all	all	PRON
taxlaw-2801	1163	34	of	of	ADP
taxlaw-2801	1163	35	them	they	PRON
taxlaw-2801	1163	36	.	.	PUNCT
taxlaw-2801	1164	1	as	as	ADP
taxlaw-2801	1164	2	an	an	DET
taxlaw-2801	1164	3	alternative	alternative	NOUN
taxlaw-2801	1164	4	,	,	PUNCT
taxlaw-2801	1164	5	if	if	SCONJ
taxlaw-2801	1164	6	one	one	PRON
taxlaw-2801	1164	7	wanted	want	VERB
taxlaw-2801	1164	8	to	to	PART
taxlaw-2801	1164	9	go	go	VERB
taxlaw-2801	1164	10	with	with	ADP
taxlaw-2801	1164	11	a	a	DET
taxlaw-2801	1164	12	vat	vat	NOUN
taxlaw-2801	1164	13	but	but	CCONJ
taxlaw-2801	1164	14	did	do	AUX
taxlaw-2801	1164	15	not	not	PART
taxlaw-2801	1164	16	want	want	VERB
taxlaw-2801	1164	17	to	to	PART
taxlaw-2801	1164	18	exempt	exempt	VERB
taxlaw-2801	1164	19	all	all	DET
taxlaw-2801	1164	20	smb	smb	NOUN
taxlaw-2801	1164	21	transactions	transaction	NOUN
taxlaw-2801	1164	22	,	,	PUNCT
taxlaw-2801	1164	23	it	it	PRON
taxlaw-2801	1164	24	would	would	AUX
taxlaw-2801	1164	25	be	be	AUX
taxlaw-2801	1164	26	possible	possible	ADJ
taxlaw-2801	1164	27	to	to	PART
taxlaw-2801	1164	28	adopt	adopt	VERB
taxlaw-2801	1164	29	a	a	DET
taxlaw-2801	1164	30	presumptive	presumptive	ADJ
taxlaw-2801	1164	31	vat	vat	NOUN
taxlaw-2801	1164	32	.	.	PUNCT
taxlaw-2801	1165	1	under	under	ADP
taxlaw-2801	1165	2	such	such	DET
taxlaw-2801	1165	3	a	a	DET
taxlaw-2801	1165	4	regime	regime	NOUN
taxlaw-2801	1165	5	,	,	PUNCT
taxlaw-2801	1165	6	the	the	DET
taxlaw-2801	1165	7	presumptive	presumptive	ADJ
taxlaw-2801	1165	8	vat	vat	NOUN
taxlaw-2801	1165	9	would	would	AUX
taxlaw-2801	1165	10	require	require	VERB
taxlaw-2801	1165	11	taxpayers	taxpayer	NOUN
taxlaw-2801	1165	12	,	,	PUNCT
taxlaw-2801	1165	13	in	in	ADP
taxlaw-2801	1165	14	calculating	calculate	VERB
taxlaw-2801	1165	15	their	their	PRON
taxlaw-2801	1165	16	vat	vat	NOUN
taxlaw-2801	1165	17	remittance	remittance	NOUN
taxlaw-2801	1165	18	responsibility	responsibility	NOUN
taxlaw-2801	1165	19	,	,	PUNCT
taxlaw-2801	1165	20	to	to	PART
taxlaw-2801	1165	21	rely	rely	VERB
taxlaw-2801	1165	22	on	on	ADP
taxlaw-2801	1165	23	some	some	DET
taxlaw-2801	1165	24	proxy	proxy	NOUN
taxlaw-2801	1165	25	for	for	ADP
taxlaw-2801	1165	26	a	a	DET
taxlaw-2801	1165	27	business	business	NOUN
taxlaw-2801	1165	28	’s	’s	PART
taxlaw-2801	1165	29	expenses	expense	NOUN
taxlaw-2801	1165	30	,	,	PUNCT
taxlaw-2801	1165	31	rather	rather	ADV
taxlaw-2801	1165	32	than	than	ADP
taxlaw-2801	1165	33	the	the	DET
taxlaw-2801	1165	34	actual	actual	ADJ
taxlaw-2801	1165	35	expenses	expense	NOUN
taxlaw-2801	1165	36	.	.	PUNCT
taxlaw-2801	1166	1	and	and	CCONJ
taxlaw-2801	1166	2	the	the	DET
taxlaw-2801	1166	3	idea	idea	NOUN
taxlaw-2801	1166	4	would	would	AUX
taxlaw-2801	1166	5	be	be	AUX
taxlaw-2801	1166	6	for	for	SCONJ
taxlaw-2801	1166	7	this	this	DET
taxlaw-2801	1166	8	proxy	proxy	NOUN
taxlaw-2801	1166	9	to	to	PART
taxlaw-2801	1166	10	be	be	AUX
taxlaw-2801	1166	11	something	something	PRON
taxlaw-2801	1166	12	that	that	PRON
taxlaw-2801	1166	13	is	be	AUX
taxlaw-2801	1166	14	substantially	substantially	ADV
taxlaw-2801	1166	15	easier	easy	ADJ
taxlaw-2801	1166	16	for	for	SCONJ
taxlaw-2801	1166	17	the	the	DET
taxlaw-2801	1166	18	tax	tax	NOUN
taxlaw-2801	1166	19	authorities	authority	NOUN
taxlaw-2801	1166	20	to	to	PART
taxlaw-2801	1166	21	measure	measure	VERB
taxlaw-2801	1166	22	and	and	CCONJ
taxlaw-2801	1166	23	,	,	PUNCT
taxlaw-2801	1166	24	thus	thus	ADV
taxlaw-2801	1166	25	,	,	PUNCT
taxlaw-2801	1166	26	enforce	enforce	PROPN
taxlaw-2801	1166	27	.	.	PUNCT
taxlaw-2801	1167	1	then	then	ADV
taxlaw-2801	1167	2	this	this	DET
taxlaw-2801	1167	3	presumptive	presumptive	ADJ
taxlaw-2801	1167	4	deductible	deductible	ADJ
taxlaw-2801	1167	5	amount	amount	NOUN
taxlaw-2801	1167	6	would	would	AUX
taxlaw-2801	1167	7	be	be	AUX
taxlaw-2801	1167	8	credited	credit	VERB
taxlaw-2801	1167	9	to	to	ADP
taxlaw-2801	1167	10	the	the	DET
taxlaw-2801	1167	11	next	next	ADJ
taxlaw-2801	1167	12	taxpayer	taxpayer	NOUN
taxlaw-2801	1167	13	in	in	ADP
taxlaw-2801	1167	14	the	the	DET
taxlaw-2801	1167	15	chain	chain	NOUN
taxlaw-2801	1167	16	of	of	ADP
taxlaw-2801	1167	17	production	production	NOUN
taxlaw-2801	1167	18	.	.	PUNCT
taxlaw-2801	1168	1	such	such	DET
taxlaw-2801	1168	2	a	a	DET
taxlaw-2801	1168	3	regime	regime	NOUN
taxlaw-2801	1168	4	would	would	AUX
taxlaw-2801	1168	5	have	have	VERB
taxlaw-2801	1168	6	much	much	ADJ
taxlaw-2801	1168	7	the	the	DET
taxlaw-2801	1168	8	same	same	ADJ
taxlaw-2801	1168	9	advantages	advantage	NOUN
taxlaw-2801	1168	10	and	and	CCONJ
taxlaw-2801	1168	11	disadvantages	disadvantage	NOUN
taxlaw-2801	1168	12	of	of	ADP
taxlaw-2801	1168	13	a	a	DET
taxlaw-2801	1168	14	presumptive	presumptive	ADJ
taxlaw-2801	1168	15	income	income	NOUN
taxlaw-2801	1168	16	tax	tax	NOUN
taxlaw-2801	1168	17	regime	regime	NOUN
taxlaw-2801	1168	18	.	.	PUNCT
taxlaw-2801	1169	1	141	141	NUM
taxlaw-2801	1169	2	140	140	NUM
taxlaw-2801	1169	3	however	however	ADV
taxlaw-2801	1169	4	,	,	PUNCT
taxlaw-2801	1169	5	there	there	PRON
taxlaw-2801	1169	6	might	might	AUX
taxlaw-2801	1169	7	be	be	AUX
taxlaw-2801	1169	8	relevant	relevant	ADJ
taxlaw-2801	1169	9	incidence	incidence	NOUN
taxlaw-2801	1169	10	differences	difference	NOUN
taxlaw-2801	1169	11	between	between	ADP
taxlaw-2801	1169	12	the	the	DET
taxlaw-2801	1169	13	vat	vat	NOUN
taxlaw-2801	1169	14	and	and	CCONJ
taxlaw-2801	1169	15	the	the	DET
taxlaw-2801	1169	16	income	income	NOUN
taxlaw-2801	1169	17	tax	tax	NOUN
taxlaw-2801	1169	18	that	that	PRON
taxlaw-2801	1169	19	would	would	AUX
taxlaw-2801	1169	20	make	make	VERB
taxlaw-2801	1169	21	a	a	DET
taxlaw-2801	1169	22	vat	vat	NOUN
taxlaw-2801	1169	23	smb	smb	NOUN
taxlaw-2801	1169	24	exemption	exemption	NOUN
taxlaw-2801	1169	25	very	very	ADV
taxlaw-2801	1169	26	different	different	ADJ
taxlaw-2801	1169	27	from	from	ADP
taxlaw-2801	1169	28	an	an	DET
taxlaw-2801	1169	29	income	income	NOUN
taxlaw-2801	1169	30	tax	tax	NOUN
taxlaw-2801	1169	31	smb	smb	NOUN
taxlaw-2801	1169	32	exemption	exemption	NOUN
taxlaw-2801	1169	33	.	.	PUNCT
taxlaw-2801	1170	1	thus	thus	ADV
taxlaw-2801	1170	2	,	,	PUNCT
taxlaw-2801	1170	3	although	although	SCONJ
taxlaw-2801	1170	4	we	we	PRON
taxlaw-2801	1170	5	focused	focus	VERB
taxlaw-2801	1170	6	above	above	ADP
taxlaw-2801	1170	7	only	only	ADV
taxlaw-2801	1170	8	on	on	ADP
taxlaw-2801	1170	9	the	the	DET
taxlaw-2801	1170	10	vat	vat	NOUN
taxlaw-2801	1170	11	’s	’s	PART
taxlaw-2801	1170	12	ability	ability	NOUN
taxlaw-2801	1170	13	to	to	PART
taxlaw-2801	1170	14	deal	deal	VERB
taxlaw-2801	1170	15	with	with	ADP
taxlaw-2801	1170	16	smb	smb	PROPN
taxlaw-2801	1170	17	enforcement	enforcement	NOUN
taxlaw-2801	1170	18	,	,	PUNCT
taxlaw-2801	1170	19	this	this	PRON
taxlaw-2801	1170	20	is	be	AUX
taxlaw-2801	1170	21	just	just	ADV
taxlaw-2801	1170	22	one	one	NUM
taxlaw-2801	1170	23	(	(	PUNCT
taxlaw-2801	1170	24	minor	minor	ADJ
taxlaw-2801	1170	25	)	)	PUNCT
taxlaw-2801	1170	26	point	point	NOUN
taxlaw-2801	1170	27	to	to	PART
taxlaw-2801	1170	28	consider	consider	VERB
taxlaw-2801	1170	29	in	in	ADP
taxlaw-2801	1170	30	the	the	DET
taxlaw-2801	1170	31	debate	debate	NOUN
taxlaw-2801	1170	32	of	of	ADP
taxlaw-2801	1170	33	a	a	DET
taxlaw-2801	1170	34	vat	vat	NOUN
taxlaw-2801	1170	35	reform	reform	NOUN
taxlaw-2801	1170	36	.	.	PUNCT
taxlaw-2801	1171	1	141	141	NUM
taxlaw-2801	1171	2	these	these	DET
taxlaw-2801	1171	3	issues	issue	NOUN
taxlaw-2801	1171	4	have	have	AUX
taxlaw-2801	1171	5	already	already	ADV
taxlaw-2801	1171	6	been	be	AUX
taxlaw-2801	1171	7	reviewed	review	VERB
taxlaw-2801	1171	8	in	in	ADP
taxlaw-2801	1171	9	literature	literature	NOUN
taxlaw-2801	1171	10	and	and	CCONJ
taxlaw-2801	1171	11	fall	fall	VERB
taxlaw-2801	1171	12	out	out	ADP
taxlaw-2801	1171	13	of	of	ADP
taxlaw-2801	1171	14	the	the	DET
taxlaw-2801	1171	15	scope	scope	NOUN
taxlaw-2801	1171	16	of	of	ADP
taxlaw-2801	1171	17	this	this	DET
taxlaw-2801	1171	18	article	article	NOUN
taxlaw-2801	1171	19	.	.	PUNCT
taxlaw-2801	1172	1	1	1	X
taxlaw-2801	1172	2	.	.	X
taxlaw-2801	1172	3	a	a	DET
taxlaw-2801	1172	4	lump	lump	NOUN
taxlaw-2801	1172	5	-	-	PUNCT
taxlaw-2801	1172	6	sum	sum	NOUN
taxlaw-2801	1172	7	business	business	NOUN
taxlaw-2801	1172	8	tax	tax	NOUN
taxlaw-2801	1172	9	2	2	NUM
taxlaw-2801	1172	10	.	.	PUNCT
taxlaw-2801	1173	1	pure	pure	ADJ
taxlaw-2801	1173	2	gross	gross	ADJ
taxlaw-2801	1173	3	receipts	receipt	NOUN
taxlaw-2801	1173	4	(	(	PUNCT
taxlaw-2801	1173	5	or	or	CCONJ
taxlaw-2801	1173	6	“	"	PUNCT
taxlaw-2801	1173	7	turnover	turnover	NOUN
taxlaw-2801	1173	8	”	"	PUNCT
taxlaw-2801	1173	9	)	)	PUNCT
taxlaw-2801	1173	10	tax	tax	NOUN
taxlaw-2801	1173	11	3	3	NUM
taxlaw-2801	1173	12	.	.	PUNCT
taxlaw-2801	1173	13	modified	modify	VERB
taxlaw-2801	1173	14	gross	gross	ADJ
taxlaw-2801	1173	15	receipts	receipt	NOUN
taxlaw-2801	1173	16	(	(	PUNCT
taxlaw-2801	1173	17	mgr	mgr	NOUN
taxlaw-2801	1173	18	)	)	PUNCT
taxlaw-2801	1173	19	tax	tax	NOUN
taxlaw-2801	1173	20	:	:	PUNCT
taxlaw-2801	1173	21	using	use	VERB
taxlaw-2801	1173	22	historical	historical	ADJ
taxlaw-2801	1173	23	line	line	NOUN
taxlaw-2801	1173	24	-	-	PUNCT
taxlaw-2801	1173	25	of	of	ADP
taxlaw-2801	1173	26	-	-	PUNCT
taxlaw-2801	1173	27	business	business	NOUN
taxlaw-2801	1173	28	profit	profit	NOUN
taxlaw-2801	1173	29	ratios	ratio	NOUN
taxlaw-2801	1173	30	to	to	PART
taxlaw-2801	1173	31	estimate	estimate	VERB
taxlaw-2801	1173	32	net	net	ADJ
taxlaw-2801	1173	33	income	income	NOUN
taxlaw-2801	1173	34	.	.	PUNCT
taxlaw-2801	1174	1	4	4	X
taxlaw-2801	1174	2	.	.	X
taxlaw-2801	1174	3	taxing	tax	VERB
taxlaw-2801	1174	4	asset	asset	NOUN
taxlaw-2801	1174	5	values	value	NOUN
taxlaw-2801	1174	6	5	5	NUM
taxlaw-2801	1174	7	.	.	PUNCT
taxlaw-2801	1174	8	taxing	tax	VERB
taxlaw-2801	1174	9	multiple	multiple	ADJ
taxlaw-2801	1174	10	-	-	PUNCT
taxlaw-2801	1174	11	factors	factor	NOUN
taxlaw-2801	1174	12	3	3	NUM
taxlaw-2801	1174	13	.	.	PUNCT
taxlaw-2801	1175	1	variations	variation	NOUN
taxlaw-2801	1175	2	on	on	ADP
taxlaw-2801	1175	3	the	the	DET
taxlaw-2801	1175	4	theme	theme	NOUN
taxlaw-2801	1175	5	vi	vi	PROPN
taxlaw-2801	1175	6	.	.	PUNCT
taxlaw-2801	1175	7	conclusions	conclusion	NOUN
taxlaw-2801	1175	8	and	and	CCONJ
taxlaw-2801	1175	9	caveats	caveat	NOUN
taxlaw-2801	1175	10	a.	a.	PROPN
taxlaw-2801	1175	11	general	general	PROPN
taxlaw-2801	1175	12	remarks	remark	VERB
taxlaw-2801	1175	13	a.	a.	NOUN
taxlaw-2801	1175	14	vat	vat	NOUN
taxlaw-2801	1175	15	as	as	ADP
taxlaw-2801	1175	16	an	an	DET
taxlaw-2801	1175	17	alternative	alternative	NOUN