id sid tid token lemma pos taxlaw-2806 1 1 sugin3 sugin3 NOUN taxlaw-2806 1 2 - - PUNCT taxlaw-2806 1 3 1 1 NUM taxlaw-2806 1 4 - - SYM taxlaw-2806 1 5 1 1 NUM taxlaw-2806 1 6 articles article NOUN taxlaw-2806 1 7 tax tax NOUN taxlaw-2806 1 8 expenditures expenditure NOUN taxlaw-2806 1 9 , , PUNCT taxlaw-2806 1 10 reform reform NOUN taxlaw-2806 1 11 , , PUNCT taxlaw-2806 1 12 and and CCONJ taxlaw-2806 1 13 distributive distributive ADJ taxlaw-2806 1 14 justice justice NOUN taxlaw-2806 1 15 linda linda PROPN taxlaw-2806 1 16 sugin sugin PROPN taxlaw-2806 1 17 * * PUNCT taxlaw-2806 1 18 abstract abstract ADJ taxlaw-2806 1 19 tax tax NOUN taxlaw-2806 1 20 reform reform NOUN taxlaw-2806 1 21 is be AUX taxlaw-2806 1 22 coming come VERB taxlaw-2806 1 23 , , PUNCT taxlaw-2806 1 24 and and CCONJ taxlaw-2806 1 25 it it PRON taxlaw-2806 1 26 will will AUX taxlaw-2806 1 27 be be AUX taxlaw-2806 1 28 an an DET taxlaw-2806 1 29 important important ADJ taxlaw-2806 1 30 part part NOUN taxlaw-2806 1 31 of of ADP taxlaw-2806 1 32 any any DET taxlaw-2806 1 33 plan plan NOUN taxlaw-2806 1 34 to to PART taxlaw-2806 1 35 avert avert VERB taxlaw-2806 1 36 national national ADJ taxlaw-2806 1 37 fiscal fiscal ADJ taxlaw-2806 1 38 disaster disaster NOUN taxlaw-2806 1 39 . . PUNCT taxlaw-2806 2 1 the the DET taxlaw-2806 2 2 president president NOUN taxlaw-2806 2 3 ’s ’s PART taxlaw-2806 2 4 fiscal fiscal ADJ taxlaw-2806 2 5 commission commission NOUN taxlaw-2806 2 6 recently recently ADV taxlaw-2806 2 7 presented present VERB taxlaw-2806 2 8 a a DET taxlaw-2806 2 9 proposal proposal NOUN taxlaw-2806 2 10 for for ADP taxlaw-2806 2 11 comprehensive comprehensive ADJ taxlaw-2806 2 12 tax tax NOUN taxlaw-2806 2 13 reform reform NOUN taxlaw-2806 2 14 that that PRON taxlaw-2806 2 15 will will AUX taxlaw-2806 2 16 form form VERB taxlaw-2806 2 17 the the DET taxlaw-2806 2 18 basis basis NOUN taxlaw-2806 2 19 for for ADP taxlaw-2806 2 20 serious serious ADJ taxlaw-2806 2 21 legislative legislative ADJ taxlaw-2806 2 22 discussion discussion NOUN taxlaw-2806 2 23 . . PUNCT taxlaw-2806 3 1 at at ADP taxlaw-2806 3 2 the the DET taxlaw-2806 3 3 center center NOUN taxlaw-2806 3 4 of of ADP taxlaw-2806 3 5 that that DET taxlaw-2806 3 6 proposal proposal NOUN taxlaw-2806 3 7 is be AUX taxlaw-2806 3 8 elimination elimination NOUN taxlaw-2806 3 9 of of ADP taxlaw-2806 3 10 “ " PUNCT taxlaw-2806 3 11 tax tax NOUN taxlaw-2806 3 12 expenditures expenditure NOUN taxlaw-2806 3 13 , , PUNCT taxlaw-2806 3 14 ” " PUNCT taxlaw-2806 3 15 which which PRON taxlaw-2806 3 16 are be AUX taxlaw-2806 3 17 provisions provision NOUN taxlaw-2806 3 18 in in ADP taxlaw-2806 3 19 the the DET taxlaw-2806 3 20 tax tax NOUN taxlaw-2806 3 21 law law NOUN taxlaw-2806 3 22 that that PRON taxlaw-2806 3 23 operate operate VERB taxlaw-2806 3 24 like like ADP taxlaw-2806 3 25 direct direct ADJ taxlaw-2806 3 26 government government NOUN taxlaw-2806 3 27 spending spending NOUN taxlaw-2806 3 28 . . PUNCT taxlaw-2806 4 1 they they PRON taxlaw-2806 4 2 include include VERB taxlaw-2806 4 3 the the DET taxlaw-2806 4 4 charitable charitable ADJ taxlaw-2806 4 5 deduction deduction NOUN taxlaw-2806 4 6 , , PUNCT taxlaw-2806 4 7 the the DET taxlaw-2806 4 8 home home NOUN taxlaw-2806 4 9 mortgage mortgage NOUN taxlaw-2806 4 10 interest interest NOUN taxlaw-2806 4 11 deduction deduction NOUN taxlaw-2806 4 12 , , PUNCT taxlaw-2806 4 13 the the DET taxlaw-2806 4 14 exclusion exclusion NOUN taxlaw-2806 4 15 for for ADP taxlaw-2806 4 16 employerprovided employerprovide VERB taxlaw-2806 4 17 health health NOUN taxlaw-2806 4 18 insurance insurance NOUN taxlaw-2806 4 19 , , PUNCT taxlaw-2806 4 20 the the DET taxlaw-2806 4 21 child child NOUN taxlaw-2806 4 22 credit credit NOUN taxlaw-2806 4 23 , , PUNCT taxlaw-2806 4 24 the the DET taxlaw-2806 4 25 earned earn VERB taxlaw-2806 4 26 income income NOUN taxlaw-2806 4 27 credit credit NOUN taxlaw-2806 4 28 , , PUNCT taxlaw-2806 4 29 education education NOUN taxlaw-2806 4 30 credits credit NOUN taxlaw-2806 4 31 and and CCONJ taxlaw-2806 4 32 deductions deduction NOUN taxlaw-2806 4 33 , , PUNCT taxlaw-2806 4 34 the the DET taxlaw-2806 4 35 tax tax NOUN taxlaw-2806 4 36 preference preference NOUN taxlaw-2806 4 37 for for ADP taxlaw-2806 4 38 retirement retirement NOUN taxlaw-2806 4 39 savings saving NOUN taxlaw-2806 4 40 accounts account NOUN taxlaw-2806 4 41 like like ADP taxlaw-2806 4 42 iras ira NOUN taxlaw-2806 4 43 and and CCONJ taxlaw-2806 4 44 401(k 401(k NOUN taxlaw-2806 4 45 ) ) PUNCT taxlaw-2806 4 46 plans plan NOUN taxlaw-2806 4 47 , , PUNCT taxlaw-2806 4 48 and and CCONJ taxlaw-2806 4 49 dozens dozen NOUN taxlaw-2806 4 50 of of ADP taxlaw-2806 4 51 others other NOUN taxlaw-2806 4 52 . . PUNCT taxlaw-2806 5 1 this this DET taxlaw-2806 5 2 article article NOUN taxlaw-2806 5 3 argues argue VERB taxlaw-2806 5 4 that that SCONJ taxlaw-2806 5 5 elimination elimination NOUN taxlaw-2806 5 6 of of ADP taxlaw-2806 5 7 tax tax NOUN taxlaw-2806 5 8 expenditures expenditure NOUN taxlaw-2806 5 9 is be AUX taxlaw-2806 5 10 a a DET taxlaw-2806 5 11 flawed flawed ADJ taxlaw-2806 5 12 approach approach NOUN taxlaw-2806 5 13 to to ADP taxlaw-2806 5 14 tax tax NOUN taxlaw-2806 5 15 reform reform NOUN taxlaw-2806 5 16 . . PUNCT taxlaw-2806 6 1 tax tax NOUN taxlaw-2806 6 2 expenditures expenditure NOUN taxlaw-2806 6 3 are be AUX taxlaw-2806 6 4 not not PART taxlaw-2806 6 5 an an DET taxlaw-2806 6 6 undifferentiated undifferentiated ADJ taxlaw-2806 6 7 mass mass NOUN taxlaw-2806 6 8 , , PUNCT taxlaw-2806 6 9 but but CCONJ taxlaw-2806 6 10 reflect reflect VERB taxlaw-2806 6 11 a a DET taxlaw-2806 6 12 wide wide ADJ taxlaw-2806 6 13 variety variety NOUN taxlaw-2806 6 14 of of ADP taxlaw-2806 6 15 federal federal ADJ taxlaw-2806 6 16 policies policy NOUN taxlaw-2806 6 17 , , PUNCT taxlaw-2806 6 18 each each PRON taxlaw-2806 6 19 of of ADP taxlaw-2806 6 20 which which PRON taxlaw-2806 6 21 requires require VERB taxlaw-2806 6 22 independent independent ADJ taxlaw-2806 6 23 evaluation evaluation NOUN taxlaw-2806 6 24 . . PUNCT taxlaw-2806 7 1 before before SCONJ taxlaw-2806 7 2 policymakers policymaker NOUN taxlaw-2806 7 3 can can AUX taxlaw-2806 7 4 decide decide VERB taxlaw-2806 7 5 whether whether SCONJ taxlaw-2806 7 6 to to PART taxlaw-2806 7 7 abolish abolish VERB taxlaw-2806 7 8 tax tax NOUN taxlaw-2806 7 9 expenditures expenditure NOUN taxlaw-2806 7 10 , , PUNCT taxlaw-2806 7 11 they they PRON taxlaw-2806 7 12 need need VERB taxlaw-2806 7 13 to to PART taxlaw-2806 7 14 know know VERB taxlaw-2806 7 15 a a DET taxlaw-2806 7 16 lot lot NOUN taxlaw-2806 7 17 more more ADJ taxlaw-2806 7 18 than than ADP taxlaw-2806 7 19 the the DET taxlaw-2806 7 20 tax tax NOUN taxlaw-2806 7 21 expenditure expenditure NOUN taxlaw-2806 7 22 budgets budget NOUN taxlaw-2806 7 23 currently currently ADV taxlaw-2806 7 24 reveal reveal VERB taxlaw-2806 7 25 about about ADP taxlaw-2806 7 26 what what PRON taxlaw-2806 7 27 tax tax NOUN taxlaw-2806 7 28 expenditures expenditure NOUN taxlaw-2806 7 29 do do AUX taxlaw-2806 7 30 , , PUNCT taxlaw-2806 7 31 who who PRON taxlaw-2806 7 32 benefits benefit VERB taxlaw-2806 7 33 from from ADP taxlaw-2806 7 34 them they PRON taxlaw-2806 7 35 , , PUNCT taxlaw-2806 7 36 and and CCONJ taxlaw-2806 7 37 how how SCONJ taxlaw-2806 7 38 much much ADJ taxlaw-2806 7 39 revenue revenue NOUN taxlaw-2806 7 40 could could AUX taxlaw-2806 7 41 be be AUX taxlaw-2806 7 42 raised raise VERB taxlaw-2806 7 43 by by ADP taxlaw-2806 7 44 their their PRON taxlaw-2806 7 45 repeal repeal NOUN taxlaw-2806 7 46 . . PUNCT taxlaw-2806 8 1 they they PRON taxlaw-2806 8 2 also also ADV taxlaw-2806 8 3 need need VERB taxlaw-2806 8 4 to to PART taxlaw-2806 8 5 decisively decisively ADV taxlaw-2806 8 6 identify identify VERB taxlaw-2806 8 7 which which DET taxlaw-2806 8 8 provisions provision NOUN taxlaw-2806 8 9 are be AUX taxlaw-2806 8 10 tax tax NOUN taxlaw-2806 8 11 expenditures expenditure NOUN taxlaw-2806 8 12 , , PUNCT taxlaw-2806 8 13 a a DET taxlaw-2806 8 14 perennial perennial ADJ taxlaw-2806 8 15 source source NOUN taxlaw-2806 8 16 of of ADP taxlaw-2806 8 17 disagreement disagreement NOUN taxlaw-2806 8 18 . . PUNCT taxlaw-2806 9 1 this this DET taxlaw-2806 9 2 article article NOUN taxlaw-2806 9 3 argues argue VERB taxlaw-2806 9 4 that that SCONJ taxlaw-2806 9 5 proposals proposal NOUN taxlaw-2806 9 6 to to PART taxlaw-2806 9 7 repeal repeal VERB taxlaw-2806 9 8 tax tax NOUN taxlaw-2806 9 9 expenditures expenditure NOUN taxlaw-2806 9 10 reflect reflect VERB taxlaw-2806 9 11 a a DET taxlaw-2806 9 12 normative normative ADJ taxlaw-2806 9 13 preference preference NOUN taxlaw-2806 9 14 for for ADP taxlaw-2806 9 15 efficiency efficiency NOUN taxlaw-2806 9 16 over over ADP taxlaw-2806 9 17 equity equity NOUN taxlaw-2806 9 18 , , PUNCT taxlaw-2806 9 19 the the DET taxlaw-2806 9 20 traditional traditional ADJ taxlaw-2806 9 21 twin twin ADJ taxlaw-2806 9 22 goals goal NOUN taxlaw-2806 9 23 of of ADP taxlaw-2806 9 24 tax tax NOUN taxlaw-2806 9 25 policy policy NOUN taxlaw-2806 9 26 , , PUNCT taxlaw-2806 9 27 squandering squander VERB taxlaw-2806 9 28 the the DET taxlaw-2806 9 29 tax tax NOUN taxlaw-2806 9 30 law law NOUN taxlaw-2806 9 31 ’s ’s PART taxlaw-2806 9 32 unique unique ADJ taxlaw-2806 9 33 role role NOUN taxlaw-2806 9 34 in in ADP taxlaw-2806 9 35 economic economic ADJ taxlaw-2806 9 36 justice justice NOUN taxlaw-2806 9 37 . . PUNCT taxlaw-2806 10 1 * * PUNCT taxlaw-2806 10 2 professor professor PROPN taxlaw-2806 10 3 , , PUNCT taxlaw-2806 10 4 fordham fordham PROPN taxlaw-2806 10 5 law law PROPN taxlaw-2806 10 6 school school NOUN taxlaw-2806 10 7 . . PUNCT taxlaw-2806 11 1 i i PRON taxlaw-2806 11 2 am be AUX taxlaw-2806 11 3 grateful grateful ADJ taxlaw-2806 11 4 to to ADP taxlaw-2806 11 5 the the DET taxlaw-2806 11 6 participants participant NOUN taxlaw-2806 11 7 in in ADP taxlaw-2806 11 8 the the DET taxlaw-2806 11 9 tax tax NOUN taxlaw-2806 11 10 policy policy NOUN taxlaw-2806 11 11 center center NOUN taxlaw-2806 11 12 conference conference NOUN taxlaw-2806 11 13 , , PUNCT taxlaw-2806 11 14 starving starve VERB taxlaw-2806 11 15 the the DET taxlaw-2806 11 16 hidden hidden ADJ taxlaw-2806 11 17 beast beast NOUN taxlaw-2806 11 18 , , PUNCT taxlaw-2806 11 19 the the DET taxlaw-2806 11 20 university university PROPN taxlaw-2806 11 21 of of ADP taxlaw-2806 11 22 colorado colorado PROPN taxlaw-2806 11 23 school school PROPN taxlaw-2806 11 24 of of ADP taxlaw-2806 11 25 law law NOUN taxlaw-2806 11 26 tax tax NOUN taxlaw-2806 11 27 policy policy NOUN taxlaw-2806 11 28 workshop workshop NOUN taxlaw-2806 11 29 , , PUNCT taxlaw-2806 11 30 the the DET taxlaw-2806 11 31 loyola loyola PROPN taxlaw-2806 11 32 law law NOUN taxlaw-2806 11 33 school school NOUN taxlaw-2806 11 34 tax tax NOUN taxlaw-2806 11 35 policy policy NOUN taxlaw-2806 11 36 colloquium colloquium NOUN taxlaw-2806 11 37 , , PUNCT taxlaw-2806 11 38 and and CCONJ taxlaw-2806 11 39 particularly particularly ADV taxlaw-2806 11 40 edward edward PROPN taxlaw-2806 11 41 kleinbard kleinbard PROPN taxlaw-2806 11 42 , , PUNCT taxlaw-2806 11 43 daniel daniel PROPN taxlaw-2806 11 44 shaviro shaviro PROPN taxlaw-2806 11 45 , , PUNCT taxlaw-2806 11 46 and and CCONJ taxlaw-2806 11 47 benjamin benjamin PROPN taxlaw-2806 11 48 zipursky zipursky PROPN taxlaw-2806 11 49 for for ADP taxlaw-2806 11 50 comments comment NOUN taxlaw-2806 11 51 on on ADP taxlaw-2806 11 52 earlier early ADJ taxlaw-2806 11 53 drafts draft NOUN taxlaw-2806 11 54 . . PUNCT taxlaw-2806 12 1 2 2 NUM taxlaw-2806 12 2 columbia columbia PROPN taxlaw-2806 12 3 journal journal NOUN taxlaw-2806 12 4 of of ADP taxlaw-2806 12 5 tax tax NOUN taxlaw-2806 12 6 law law NOUN taxlaw-2806 12 7 [ [ X taxlaw-2806 12 8 vol.3:1 vol.3:1 NOUN taxlaw-2806 12 9 i. i. NOUN taxlaw-2806 12 10 
 
 SPACE taxlaw-2806 12 11 introduction introduction NOUN taxlaw-2806 12 12 ........................................................................................................ ........................................................................................................ PROPN taxlaw-2806 12 13 3 3 NUM taxlaw-2806 12 14 
 
 SPACE taxlaw-2806 12 15 ii ii NOUN taxlaw-2806 12 16 . . PUNCT taxlaw-2806 12 17 
 
 SPACE taxlaw-2806 13 1 how how SCONJ taxlaw-2806 13 2 tax tax NOUN taxlaw-2806 13 3 expenditures expenditure NOUN taxlaw-2806 13 4 became become VERB taxlaw-2806 13 5 the the DET taxlaw-2806 13 6 problem problem NOUN taxlaw-2806 13 7 ...................................... ...................................... PUNCT taxlaw-2806 14 1 7 7 NUM taxlaw-2806 14 2 
 
 SPACE taxlaw-2806 14 3 a. a. NOUN taxlaw-2806 14 4 
 
 SPACE taxlaw-2806 14 5 tax tax NOUN taxlaw-2806 14 6 expenditures expenditure NOUN taxlaw-2806 14 7 and and CCONJ taxlaw-2806 14 8 reform reform NOUN taxlaw-2806 14 9 were be AUX taxlaw-2806 14 10 always always ADV taxlaw-2806 14 11 linked link VERB taxlaw-2806 14 12 , , PUNCT taxlaw-2806 14 13 but but CCONJ taxlaw-2806 14 14 now now ADV taxlaw-2806 14 15 we we PRON taxlaw-2806 14 16 really really ADV taxlaw-2806 14 17 need need VERB taxlaw-2806 14 18 the the DET taxlaw-2806 14 19 money money NOUN taxlaw-2806 14 20 .............................................................................................................. .............................................................................................................. PUNCT taxlaw-2806 15 1 7 7 NUM taxlaw-2806 15 2 
 
 SPACE taxlaw-2806 15 3 b. b. PROPN taxlaw-2806 15 4 
 
 SPACE taxlaw-2806 15 5 the the DET taxlaw-2806 15 6 current current ADJ taxlaw-2806 15 7 tax tax NOUN taxlaw-2806 15 8 reform reform NOUN taxlaw-2806 15 9 proposals proposal NOUN taxlaw-2806 15 10 ..................................................................... ..................................................................... PUNCT taxlaw-2806 15 11 10 10 NUM taxlaw-2806 15 12 
 
 SPACE taxlaw-2806 15 13 c. c. PROPN taxlaw-2806 15 14 
 
 SPACE taxlaw-2806 15 15 tax tax NOUN taxlaw-2806 15 16 expenditures expenditure NOUN taxlaw-2806 15 17 and and CCONJ taxlaw-2806 15 18 budget budget NOUN taxlaw-2806 15 19 policy policy NOUN taxlaw-2806 15 20 ................................................................... ................................................................... PUNCT taxlaw-2806 15 21 14 14 NUM taxlaw-2806 15 22 
 
 SPACE taxlaw-2806 15 23 iii iii NOUN taxlaw-2806 15 24 . . PUNCT taxlaw-2806 15 25 
 
 SPACE taxlaw-2806 15 26 who who PRON taxlaw-2806 15 27 really really ADV taxlaw-2806 15 28 benefits benefit VERB taxlaw-2806 15 29 from from ADP taxlaw-2806 15 30 tax tax NOUN taxlaw-2806 15 31 expenditures expenditure NOUN taxlaw-2806 15 32 ? ? PUNCT taxlaw-2806 15 33 ................................ ................................ PUNCT taxlaw-2806 16 1 17 17 NUM taxlaw-2806 16 2 
 
 SPACE taxlaw-2806 16 3 a. a. NOUN taxlaw-2806 16 4 
 
 SPACE taxlaw-2806 16 5 we we PRON taxlaw-2806 16 6 are be AUX taxlaw-2806 16 7 ignorant ignorant ADJ taxlaw-2806 16 8 about about ADP taxlaw-2806 16 9 who who PRON taxlaw-2806 16 10 really really ADV taxlaw-2806 16 11 benefits benefit VERB taxlaw-2806 16 12 from from ADP taxlaw-2806 16 13 tax tax NOUN taxlaw-2806 16 14 expenditures expenditure NOUN taxlaw-2806 16 15 ............... ............... PUNCT taxlaw-2806 16 16 17 17 NUM taxlaw-2806 16 17 
 
 SPACE taxlaw-2806 16 18 1 1 NUM taxlaw-2806 16 19 . . PUNCT taxlaw-2806 16 20 
 
 SPACE taxlaw-2806 16 21 where where SCONJ taxlaw-2806 16 22 are be AUX taxlaw-2806 16 23 the the DET taxlaw-2806 16 24 distributional distributional ADJ taxlaw-2806 16 25 tables table NOUN taxlaw-2806 16 26 ? ? PUNCT taxlaw-2806 16 27 ........................................................... ........................................................... PUNCT taxlaw-2806 17 1 17 17 NUM taxlaw-2806 17 2 
 
 SPACE taxlaw-2806 17 3 2 2 NUM taxlaw-2806 17 4 . . PUNCT taxlaw-2806 17 5 
 
 SPACE taxlaw-2806 17 6 the the DET taxlaw-2806 17 7 real real ADJ taxlaw-2806 17 8 incidence incidence NOUN taxlaw-2806 17 9 of of ADP taxlaw-2806 17 10 tax tax NOUN taxlaw-2806 17 11 benefits benefit NOUN taxlaw-2806 17 12 matters matter NOUN taxlaw-2806 17 13 .................................................. .................................................. PUNCT taxlaw-2806 18 1 19 19 NUM taxlaw-2806 18 2 
 
 SPACE taxlaw-2806 18 3 3 3 NUM taxlaw-2806 18 4 . . PUNCT taxlaw-2806 18 5 
 
 SPACE taxlaw-2806 18 6 subsidies subsidy NOUN taxlaw-2806 18 7 should should AUX taxlaw-2806 18 8 be be AUX taxlaw-2806 18 9 distinguished distinguish VERB taxlaw-2806 18 10 from from ADP taxlaw-2806 18 11 incentives incentive NOUN taxlaw-2806 18 12 .................................... .................................... PUNCT taxlaw-2806 19 1 23 23 NUM taxlaw-2806 19 2 
 
 SPACE taxlaw-2806 19 3 b. b. NOUN taxlaw-2806 19 4 
 
 SPACE taxlaw-2806 19 5 distributional distributional ADJ taxlaw-2806 19 6 neutrality neutrality NOUN taxlaw-2806 19 7 is be AUX taxlaw-2806 19 8 not not PART taxlaw-2806 19 9 distributive distributive ADJ taxlaw-2806 19 10 justice justice NOUN taxlaw-2806 19 11 ........................................... ........................................... PUNCT taxlaw-2806 20 1 26 26 NUM taxlaw-2806 20 2 
 
 SPACE taxlaw-2806 20 3 c. c. PROPN taxlaw-2806 20 4 
 
 SPACE taxlaw-2806 20 5 the the DET taxlaw-2806 20 6 distributional distributional ADJ taxlaw-2806 20 7 effects effect NOUN taxlaw-2806 20 8 of of ADP taxlaw-2806 20 9 tax tax NOUN taxlaw-2806 20 10 expenditures expenditure NOUN taxlaw-2806 20 11 have have AUX taxlaw-2806 20 12 changed change VERB taxlaw-2806 20 13 ......................... ......................... PUNCT taxlaw-2806 21 1 28 28 NUM taxlaw-2806 21 2 
 
 SPACE taxlaw-2806 21 3 iv iv NUM taxlaw-2806 21 4 . . PUNCT taxlaw-2806 21 5 
 
 SPACE taxlaw-2806 21 6 the the DET taxlaw-2806 21 7 tax tax NOUN taxlaw-2806 21 8 expenditure expenditure NOUN taxlaw-2806 21 9 budget budget NOUN taxlaw-2806 21 10 can can AUX taxlaw-2806 21 11 not not PART taxlaw-2806 21 12 bear bear VERB taxlaw-2806 21 13 the the DET taxlaw-2806 21 14 responsibility responsibility NOUN taxlaw-2806 21 15 for for ADP taxlaw-2806 21 16 reform reform NOUN taxlaw-2806 21 17 ........................................................................................................... ........................................................................................................... PUNCT taxlaw-2806 22 1 31 31 NUM taxlaw-2806 22 2 
 
 SPACE taxlaw-2806 22 3 v. v. NOUN taxlaw-2806 22 4 
 
 SPACE taxlaw-2806 22 5 reformers reformer NOUN taxlaw-2806 22 6 privilege privilege NOUN taxlaw-2806 22 7 efficiency efficiency NOUN taxlaw-2806 22 8 over over ADP taxlaw-2806 22 9 equity equity NOUN taxlaw-2806 22 10 ................................... ................................... PUNCT taxlaw-2806 22 11 35 35 NUM taxlaw-2806 22 12 
 
 SPACE taxlaw-2806 22 13 a. a. NOUN taxlaw-2806 22 14 
 
 SPACE taxlaw-2806 22 15 taxes taxis NOUN taxlaw-2806 22 16 are be AUX taxlaw-2806 22 17 bad bad ADJ taxlaw-2806 22 18 for for ADP taxlaw-2806 22 19 growth growth NOUN taxlaw-2806 22 20 .................................................................................. .................................................................................. PUNCT taxlaw-2806 23 1 36 36 NUM taxlaw-2806 23 2 
 
 SPACE taxlaw-2806 23 3 b. b. PROPN taxlaw-2806 23 4 
 
 SPACE taxlaw-2806 23 5 efficiency efficiency NOUN taxlaw-2806 23 6 is be AUX taxlaw-2806 23 7 the the DET taxlaw-2806 23 8 new new ADJ taxlaw-2806 23 9 normal normal NOUN taxlaw-2806 23 10 in in ADP taxlaw-2806 23 11 the the DET taxlaw-2806 23 12 tax tax NOUN taxlaw-2806 23 13 expenditure expenditure NOUN taxlaw-2806 23 14 baseline baseline NOUN taxlaw-2806 23 15 ......................... ......................... PUNCT taxlaw-2806 24 1 37 37 NUM taxlaw-2806 24 2 
 
 SPACE taxlaw-2806 24 3 c. c. PROPN taxlaw-2806 24 4 
 
 SPACE taxlaw-2806 24 5 tax tax NOUN taxlaw-2806 24 6 expenditures expenditure NOUN taxlaw-2806 24 7 affect affect VERB taxlaw-2806 24 8 the the DET taxlaw-2806 24 9 fairness fairness NOUN taxlaw-2806 24 10 of of ADP taxlaw-2806 24 11 the the DET taxlaw-2806 24 12 tax tax NOUN taxlaw-2806 24 13 rates rate NOUN taxlaw-2806 24 14 ...................................... ...................................... PUNCT taxlaw-2806 24 15 39 39 NUM taxlaw-2806 24 16 
 
 SPACE taxlaw-2806 24 17 vi vi PROPN taxlaw-2806 24 18 . . PUNCT taxlaw-2806 24 19 
 
 SPACE taxlaw-2806 24 20 reform reform NOUN taxlaw-2806 24 21 must must AUX taxlaw-2806 24 22 heed heed VERB taxlaw-2806 24 23 the the DET taxlaw-2806 24 24 lesson lesson NOUN taxlaw-2806 24 25 of of ADP taxlaw-2806 24 26 tax tax NOUN taxlaw-2806 24 27 expenditure expenditure NOUN taxlaw-2806 24 28 analysis analysis NOUN taxlaw-2806 24 29 .. .. PUNCT taxlaw-2806 24 30 40 40 NUM taxlaw-2806 24 31 
 
 SPACE taxlaw-2806 24 32 vii.conclusion vii.conclusion NOUN taxlaw-2806 24 33 .......................................................................................................... .......................................................................................................... PUNCT taxlaw-2806 25 1 42 42 NUM taxlaw-2806 25 2 
 
 SPACE taxlaw-2806 25 3 2011 2011 NUM taxlaw-2806 25 4 ] ] PUNCT taxlaw-2806 25 5 tax tax NOUN taxlaw-2806 25 6 expenditures expenditure NOUN taxlaw-2806 25 7 , , PUNCT taxlaw-2806 25 8 reform reform NOUN taxlaw-2806 25 9 , , PUNCT taxlaw-2806 25 10 and and CCONJ taxlaw-2806 25 11 distributive distributive ADJ taxlaw-2806 25 12 justice justice NOUN taxlaw-2806 25 13 3 3 NUM taxlaw-2806 25 14 i. i. NOUN taxlaw-2806 25 15 introduction introduction NOUN taxlaw-2806 25 16 a a DET taxlaw-2806 25 17 ballooning ballooning NOUN taxlaw-2806 25 18 federal federal ADJ taxlaw-2806 25 19 deficit deficit NOUN taxlaw-2806 25 20 and and CCONJ taxlaw-2806 25 21 growing grow VERB taxlaw-2806 25 22 populist populist ADJ taxlaw-2806 25 23 hostility hostility NOUN taxlaw-2806 25 24 to to ADP taxlaw-2806 25 25 taxation taxation NOUN taxlaw-2806 25 26 has have VERB taxlaw-2806 25 27 lawmakers lawmaker NOUN taxlaw-2806 25 28 talking talk VERB taxlaw-2806 25 29 seriously seriously ADV taxlaw-2806 25 30 about about ADP taxlaw-2806 25 31 tax tax NOUN taxlaw-2806 25 32 reform reform NOUN taxlaw-2806 25 33 . . PUNCT taxlaw-2806 26 1 today today NOUN taxlaw-2806 26 2 ’s ’s PART taxlaw-2806 26 3 internal internal ADJ taxlaw-2806 26 4 revenue revenue NOUN taxlaw-2806 26 5 code1 code1 NOUN taxlaw-2806 26 6 is be AUX taxlaw-2806 26 7 dizzyingly dizzyingly ADV taxlaw-2806 26 8 complex complex ADJ taxlaw-2806 26 9 , , PUNCT taxlaw-2806 26 10 unfair unfair ADJ taxlaw-2806 26 11 , , PUNCT taxlaw-2806 26 12 and and CCONJ taxlaw-2806 26 13 impedes impede VERB taxlaw-2806 26 14 economic economic ADJ taxlaw-2806 26 15 prosperity prosperity NOUN taxlaw-2806 26 16 . . PUNCT taxlaw-2806 27 1 it it PRON taxlaw-2806 27 2 also also ADV taxlaw-2806 27 3 fails fail VERB taxlaw-2806 27 4 to to PART taxlaw-2806 27 5 raise raise VERB taxlaw-2806 27 6 sufficient sufficient ADJ taxlaw-2806 27 7 revenue revenue NOUN taxlaw-2806 27 8 to to PART taxlaw-2806 27 9 avert avert VERB taxlaw-2806 27 10 fiscal fiscal ADJ taxlaw-2806 27 11 disaster.2 disaster.2 ADJ taxlaw-2806 27 12 serious serious ADJ taxlaw-2806 27 13 proposals proposal NOUN taxlaw-2806 27 14 for for ADP taxlaw-2806 27 15 tax tax NOUN taxlaw-2806 27 16 reform reform NOUN taxlaw-2806 27 17 are be AUX taxlaw-2806 27 18 on on ADP taxlaw-2806 27 19 the the DET taxlaw-2806 27 20 table table NOUN taxlaw-2806 27 21 , , PUNCT taxlaw-2806 27 22 and and CCONJ taxlaw-2806 27 23 they they PRON taxlaw-2806 27 24 share share VERB taxlaw-2806 27 25 a a DET taxlaw-2806 27 26 simple simple ADJ taxlaw-2806 27 27 , , PUNCT taxlaw-2806 27 28 fundamental fundamental ADJ taxlaw-2806 27 29 approach approach NOUN taxlaw-2806 27 30 to to ADP taxlaw-2806 27 31 reshaping reshape VERB taxlaw-2806 27 32 the the DET taxlaw-2806 27 33 law law NOUN taxlaw-2806 27 34 : : PUNCT taxlaw-2806 27 35 strip strip VERB taxlaw-2806 27 36 the the DET taxlaw-2806 27 37 code code NOUN taxlaw-2806 27 38 of of ADP taxlaw-2806 27 39 the the DET taxlaw-2806 27 40 myriad myriad ADJ taxlaw-2806 27 41 special special ADJ taxlaw-2806 27 42 deductions deduction NOUN taxlaw-2806 27 43 , , PUNCT taxlaw-2806 27 44 credits credit NOUN taxlaw-2806 27 45 and and CCONJ taxlaw-2806 27 46 exclusions exclusion NOUN taxlaw-2806 27 47 that that PRON taxlaw-2806 27 48 allow allow VERB taxlaw-2806 27 49 individuals individual NOUN taxlaw-2806 27 50 and and CCONJ taxlaw-2806 27 51 corporations corporation NOUN taxlaw-2806 27 52 to to PART taxlaw-2806 27 53 reduce reduce VERB taxlaw-2806 27 54 their their PRON taxlaw-2806 27 55 tax tax NOUN taxlaw-2806 27 56 liability liability NOUN taxlaw-2806 27 57 . . PUNCT taxlaw-2806 28 1 without without ADP taxlaw-2806 28 2 these these DET taxlaw-2806 28 3 preferences preference NOUN taxlaw-2806 28 4 for for ADP taxlaw-2806 28 5 particular particular ADJ taxlaw-2806 28 6 types type NOUN taxlaw-2806 28 7 of of ADP taxlaw-2806 28 8 income income NOUN taxlaw-2806 28 9 or or CCONJ taxlaw-2806 28 10 expenditure expenditure NOUN taxlaw-2806 28 11 , , PUNCT taxlaw-2806 28 12 taxable taxable ADJ taxlaw-2806 28 13 income income NOUN taxlaw-2806 28 14 and and CCONJ taxlaw-2806 28 15 tax tax NOUN taxlaw-2806 28 16 payments payment NOUN taxlaw-2806 28 17 would would AUX taxlaw-2806 28 18 be be AUX taxlaw-2806 28 19 higher high ADJ taxlaw-2806 28 20 for for ADP taxlaw-2806 28 21 many many ADJ taxlaw-2806 28 22 taxpayers taxpayer NOUN taxlaw-2806 28 23 . . PUNCT taxlaw-2806 29 1 these these DET taxlaw-2806 29 2 provisions provision NOUN taxlaw-2806 29 3 , , PUNCT taxlaw-2806 29 4 known know VERB taxlaw-2806 29 5 as as ADP taxlaw-2806 29 6 “ " PUNCT taxlaw-2806 29 7 tax tax NOUN taxlaw-2806 29 8 expenditures,”3 expenditures,”3 NOUN taxlaw-2806 29 9 include include VERB taxlaw-2806 29 10 many many ADJ taxlaw-2806 29 11 provisions provision NOUN taxlaw-2806 29 12 that that PRON taxlaw-2806 29 13 taxpayers taxpayer NOUN taxlaw-2806 29 14 have have AUX taxlaw-2806 29 15 become become VERB taxlaw-2806 29 16 accustomed accustomed ADJ taxlaw-2806 29 17 to to ADP taxlaw-2806 29 18 taking take VERB taxlaw-2806 29 19 for for SCONJ taxlaw-2806 29 20 granted grant VERB taxlaw-2806 29 21 . . PUNCT taxlaw-2806 30 1 they they PRON taxlaw-2806 30 2 include include VERB taxlaw-2806 30 3 the the DET taxlaw-2806 30 4 charitable charitable ADJ taxlaw-2806 30 5 contribution contribution NOUN taxlaw-2806 30 6 deduction deduction NOUN taxlaw-2806 30 7 , , PUNCT taxlaw-2806 30 8 the the DET taxlaw-2806 30 9 home home NOUN taxlaw-2806 30 10 mortgage mortgage NOUN taxlaw-2806 30 11 interest interest NOUN taxlaw-2806 30 12 deduction deduction NOUN taxlaw-2806 30 13 , , PUNCT taxlaw-2806 30 14 the the DET taxlaw-2806 30 15 exclusion exclusion NOUN taxlaw-2806 30 16 for for ADP taxlaw-2806 30 17 employer employer NOUN taxlaw-2806 30 18 - - PUNCT taxlaw-2806 30 19 provided provide VERB taxlaw-2806 30 20 health health NOUN taxlaw-2806 30 21 insurance insurance NOUN taxlaw-2806 30 22 , , PUNCT taxlaw-2806 30 23 the the DET taxlaw-2806 30 24 child child NOUN taxlaw-2806 30 25 credit credit NOUN taxlaw-2806 30 26 , , PUNCT taxlaw-2806 30 27 the the DET taxlaw-2806 30 28 earned earn VERB taxlaw-2806 30 29 income income NOUN taxlaw-2806 30 30 credit credit NOUN taxlaw-2806 30 31 , , PUNCT taxlaw-2806 30 32 education education NOUN taxlaw-2806 30 33 credits credit NOUN taxlaw-2806 30 34 and and CCONJ taxlaw-2806 30 35 deductions deduction NOUN taxlaw-2806 30 36 , , PUNCT taxlaw-2806 30 37 and and CCONJ taxlaw-2806 30 38 the the DET taxlaw-2806 30 39 tax tax NOUN taxlaw-2806 30 40 preference preference NOUN taxlaw-2806 30 41 for for ADP taxlaw-2806 30 42 retirement retirement NOUN taxlaw-2806 30 43 savings saving NOUN taxlaw-2806 30 44 accounts account NOUN taxlaw-2806 30 45 like like ADP taxlaw-2806 30 46 iras ira NOUN taxlaw-2806 30 47 and and CCONJ taxlaw-2806 30 48 401(k 401(k NOUN taxlaw-2806 30 49 ) ) PUNCT taxlaw-2806 30 50 plans.4 plans.4 NOUN taxlaw-2806 30 51 they they PRON taxlaw-2806 30 52 are be AUX taxlaw-2806 30 53 called call VERB taxlaw-2806 30 54 “ " PUNCT taxlaw-2806 30 55 tax tax NOUN taxlaw-2806 30 56 expenditures expenditure NOUN taxlaw-2806 30 57 ” " PUNCT taxlaw-2806 30 58 because because SCONJ taxlaw-2806 30 59 they they PRON taxlaw-2806 30 60 achieve achieve VERB taxlaw-2806 30 61 the the DET taxlaw-2806 30 62 same same ADJ taxlaw-2806 30 63 objectives objective NOUN taxlaw-2806 30 64 as as ADP taxlaw-2806 30 65 direct direct ADJ taxlaw-2806 30 66 federal federal ADJ taxlaw-2806 30 67 spending spending NOUN taxlaw-2806 30 68 , , PUNCT taxlaw-2806 30 69 but but CCONJ taxlaw-2806 30 70 they they PRON taxlaw-2806 30 71 are be AUX taxlaw-2806 30 72 administered administer VERB taxlaw-2806 30 73 through through ADP taxlaw-2806 30 74 the the DET taxlaw-2806 30 75 tax tax NOUN taxlaw-2806 30 76 law law NOUN taxlaw-2806 30 77 . . PUNCT taxlaw-2806 31 1 they they PRON taxlaw-2806 31 2 are be AUX taxlaw-2806 31 3 unlike unlike ADP taxlaw-2806 31 4 “ " PUNCT taxlaw-2806 31 5 real real ADJ taxlaw-2806 31 6 ” " PUNCT taxlaw-2806 31 7 tax tax NOUN taxlaw-2806 31 8 provisions provision NOUN taxlaw-2806 31 9 that that PRON taxlaw-2806 31 10 are be AUX taxlaw-2806 31 11 necessary necessary ADJ taxlaw-2806 31 12 to to PART taxlaw-2806 31 13 accurately accurately ADV taxlaw-2806 31 14 measure measure VERB taxlaw-2806 31 15 taxpayer taxpayer NOUN taxlaw-2806 31 16 income income NOUN taxlaw-2806 31 17 ; ; PUNCT taxlaw-2806 31 18 without without ADP taxlaw-2806 31 19 them they PRON taxlaw-2806 31 20 , , PUNCT taxlaw-2806 31 21 the the DET taxlaw-2806 31 22 tax tax NOUN taxlaw-2806 31 23 law law NOUN taxlaw-2806 31 24 could could AUX taxlaw-2806 31 25 still still ADV taxlaw-2806 31 26 carry carry VERB taxlaw-2806 31 27 out out ADP taxlaw-2806 31 28 its its PRON taxlaw-2806 31 29 revenue revenue NOUN taxlaw-2806 31 30 collection collection NOUN taxlaw-2806 31 31 function function NOUN taxlaw-2806 31 32 . . PUNCT taxlaw-2806 32 1 only only ADV taxlaw-2806 32 2 the the DET taxlaw-2806 32 3 mechanism mechanism NOUN taxlaw-2806 32 4 for for ADP taxlaw-2806 32 5 administration administration NOUN taxlaw-2806 32 6 distinguishes distinguish VERB taxlaw-2806 32 7 tax tax NOUN taxlaw-2806 32 8 expenditures expenditure NOUN taxlaw-2806 32 9 from from ADP taxlaw-2806 32 10 direct direct ADJ taxlaw-2806 32 11 expenditures expenditure NOUN taxlaw-2806 32 12 — — PUNCT taxlaw-2806 32 13 instead instead ADV taxlaw-2806 32 14 of of ADP taxlaw-2806 32 15 the the DET taxlaw-2806 32 16 government government NOUN taxlaw-2806 32 17 allocating allocate VERB taxlaw-2806 32 18 funds fund NOUN taxlaw-2806 32 19 for for ADP taxlaw-2806 32 20 particular particular ADJ taxlaw-2806 32 21 programs program NOUN taxlaw-2806 32 22 , , PUNCT taxlaw-2806 32 23 tax tax NOUN taxlaw-2806 32 24 expenditures expenditure NOUN taxlaw-2806 32 25 allow allow VERB taxlaw-2806 32 26 taxpayers taxpayer NOUN taxlaw-2806 32 27 to to PART taxlaw-2806 32 28 reduce reduce VERB taxlaw-2806 32 29 their their PRON taxlaw-2806 32 30 tax tax NOUN taxlaw-2806 32 31 payments payment NOUN taxlaw-2806 32 32 by by ADP taxlaw-2806 32 33 participating participate VERB taxlaw-2806 32 34 in in ADP taxlaw-2806 32 35 various various ADJ taxlaw-2806 32 36 activities activity NOUN taxlaw-2806 32 37 . . PUNCT taxlaw-2806 33 1 tax tax NOUN taxlaw-2806 33 2 expenditure expenditure NOUN taxlaw-2806 33 3 provisions provision NOUN taxlaw-2806 33 4 were be AUX taxlaw-2806 33 5 adopted adopt VERB taxlaw-2806 33 6 to to PART taxlaw-2806 33 7 incentivize incentivize VERB taxlaw-2806 33 8 particular particular ADJ taxlaw-2806 33 9 activities activity NOUN taxlaw-2806 33 10 or or CCONJ taxlaw-2806 33 11 to to PART taxlaw-2806 33 12 reduce reduce VERB taxlaw-2806 33 13 the the DET taxlaw-2806 33 14 burden burden NOUN taxlaw-2806 33 15 on on ADP taxlaw-2806 33 16 certain certain ADJ taxlaw-2806 33 17 individuals individual NOUN taxlaw-2806 33 18 , , PUNCT taxlaw-2806 33 19 families family NOUN taxlaw-2806 33 20 or or CCONJ taxlaw-2806 33 21 businesses business NOUN taxlaw-2806 33 22 . . PUNCT taxlaw-2806 34 1 for for ADP taxlaw-2806 34 2 example example NOUN taxlaw-2806 34 3 , , PUNCT taxlaw-2806 34 4 the the DET taxlaw-2806 34 5 home home NOUN taxlaw-2806 34 6 mortgage mortgage NOUN taxlaw-2806 34 7 interest interest NOUN taxlaw-2806 34 8 deduction deduction NOUN taxlaw-2806 34 9 was be AUX taxlaw-2806 34 10 added add VERB taxlaw-2806 34 11 to to ADP taxlaw-2806 34 12 the the DET taxlaw-2806 34 13 code code NOUN taxlaw-2806 34 14 in in ADP taxlaw-2806 34 15 order order NOUN taxlaw-2806 34 16 to to PART taxlaw-2806 34 17 encourage encourage VERB taxlaw-2806 34 18 homeownership homeownership NOUN taxlaw-2806 34 19 . . PUNCT taxlaw-2806 35 1 it it PRON taxlaw-2806 35 2 operates operate VERB taxlaw-2806 35 3 as as ADP taxlaw-2806 35 4 a a DET taxlaw-2806 35 5 federal federal ADJ taxlaw-2806 35 6 subsidy subsidy NOUN taxlaw-2806 35 7 for for ADP taxlaw-2806 35 8 home home NOUN taxlaw-2806 35 9 mortgages mortgage NOUN taxlaw-2806 35 10 because because SCONJ taxlaw-2806 35 11 the the DET taxlaw-2806 35 12 deduction deduction NOUN taxlaw-2806 35 13 reduces reduce VERB taxlaw-2806 35 14 the the DET taxlaw-2806 35 15 tax tax NOUN taxlaw-2806 35 16 liability liability NOUN taxlaw-2806 35 17 of of ADP taxlaw-2806 35 18 mortgage mortgage NOUN taxlaw-2806 35 19 holders holder NOUN taxlaw-2806 35 20 . . PUNCT taxlaw-2806 36 1 on on ADP taxlaw-2806 36 2 account account NOUN taxlaw-2806 36 3 of of ADP taxlaw-2806 36 4 the the DET taxlaw-2806 36 5 deduction deduction NOUN taxlaw-2806 36 6 , , PUNCT taxlaw-2806 36 7 an an DET taxlaw-2806 36 8 individual individual NOUN taxlaw-2806 36 9 ’s ’s PART taxlaw-2806 36 10 mortgage mortgage NOUN taxlaw-2806 36 11 interest interest NOUN taxlaw-2806 36 12 burden burden NOUN taxlaw-2806 36 13 is be AUX taxlaw-2806 36 14 reduced reduce VERB taxlaw-2806 36 15 by by ADP taxlaw-2806 36 16 an an DET taxlaw-2806 36 17 amount amount NOUN taxlaw-2806 36 18 equal equal ADJ taxlaw-2806 36 19 to to ADP taxlaw-2806 36 20 the the DET taxlaw-2806 36 21 mortgage mortgage NOUN taxlaw-2806 36 22 holder holder NOUN taxlaw-2806 36 23 ’s ’s PART taxlaw-2806 36 24 interest interest NOUN taxlaw-2806 36 25 payment payment NOUN taxlaw-2806 36 26 multiplied multiply VERB taxlaw-2806 36 27 by by ADP taxlaw-2806 36 28 his his PRON taxlaw-2806 36 29 marginal marginal ADJ taxlaw-2806 36 30 rate rate NOUN taxlaw-2806 36 31 of of ADP taxlaw-2806 36 32 tax.5 tax.5 PROPN taxlaw-2806 36 33 in in ADP taxlaw-2806 36 34 total total NOUN taxlaw-2806 36 35 , , PUNCT taxlaw-2806 36 36 the the DET taxlaw-2806 36 37 government government NOUN taxlaw-2806 36 38 estimates estimate VERB taxlaw-2806 36 39 that that SCONJ taxlaw-2806 36 40 tax tax NOUN taxlaw-2806 36 41 expenditures expenditure NOUN taxlaw-2806 36 42 are be AUX taxlaw-2806 36 43 responsible responsible ADJ taxlaw-2806 36 44 for for ADP taxlaw-2806 36 45 over over ADP taxlaw-2806 36 46 one one NUM taxlaw-2806 36 47 trillion trillion NUM taxlaw-2806 36 48 dollars dollar NOUN taxlaw-2806 36 49 of of ADP taxlaw-2806 36 50 revenue revenue NOUN taxlaw-2806 36 51 loss loss NOUN taxlaw-2806 36 52 each each DET taxlaw-2806 36 53 year.6 year.6 NOUN taxlaw-2806 36 54 to to PART taxlaw-2806 36 55 help help VERB taxlaw-2806 36 56 put put VERB taxlaw-2806 36 57 that that DET taxlaw-2806 36 58 number number NOUN taxlaw-2806 36 59 in in ADP taxlaw-2806 36 60 perspective perspective NOUN taxlaw-2806 36 61 , , PUNCT taxlaw-2806 36 62 it it PRON taxlaw-2806 36 63 1 1 NUM taxlaw-2806 36 64 i.r.c i.r.c NOUN taxlaw-2806 36 65 . . PUNCT taxlaw-2806 37 1 ( ( PUNCT taxlaw-2806 37 2 west west NOUN taxlaw-2806 37 3 supp supp PROPN taxlaw-2806 37 4 . . PUNCT taxlaw-2806 38 1 2010 2010 NUM taxlaw-2806 38 2 ) ) PUNCT taxlaw-2806 38 3 . . PUNCT taxlaw-2806 39 1 2 2 NUM taxlaw-2806 39 2 congressional congressional ADJ taxlaw-2806 39 3 budget budget NOUN taxlaw-2806 39 4 office office NOUN taxlaw-2806 39 5 , , PUNCT taxlaw-2806 39 6 pub pub NOUN taxlaw-2806 39 7 . . PUNCT taxlaw-2806 40 1 no no INTJ taxlaw-2806 40 2 . . PUNCT taxlaw-2806 41 1 4212 4212 NUM taxlaw-2806 41 2 , , PUNCT taxlaw-2806 41 3 reducing reduce VERB taxlaw-2806 41 4 the the DET taxlaw-2806 41 5 deficit deficit NOUN taxlaw-2806 41 6 : : PUNCT taxlaw-2806 41 7 spending spending NOUN taxlaw-2806 41 8 and and CCONJ taxlaw-2806 41 9 revenue revenue NOUN taxlaw-2806 41 10 options option NOUN taxlaw-2806 41 11 1 1 NUM taxlaw-2806 41 12 ( ( PUNCT taxlaw-2806 41 13 2011 2011 NUM taxlaw-2806 41 14 ) ) PUNCT taxlaw-2806 41 15 . . PUNCT taxlaw-2806 42 1 3 3 NUM taxlaw-2806 42 2 see see VERB taxlaw-2806 42 3 congressional congressional ADJ taxlaw-2806 42 4 budget budget NOUN taxlaw-2806 42 5 act act NOUN taxlaw-2806 42 6 of of ADP taxlaw-2806 42 7 1974 1974 NUM taxlaw-2806 42 8 , , PUNCT taxlaw-2806 42 9 pub pub NOUN taxlaw-2806 42 10 . . PUNCT taxlaw-2806 43 1 l. l. PROPN taxlaw-2806 43 2 no no INTJ taxlaw-2806 43 3 . . PROPN taxlaw-2806 44 1 93 93 NUM taxlaw-2806 44 2 - - SYM taxlaw-2806 44 3 344 344 NUM taxlaw-2806 44 4 , , PUNCT taxlaw-2806 44 5 § § PROPN taxlaw-2806 44 6 3 3 NUM taxlaw-2806 44 7 , , PUNCT taxlaw-2806 44 8 88 88 NUM taxlaw-2806 44 9 stat stat NOUN taxlaw-2806 44 10 . . PUNCT taxlaw-2806 45 1 297 297 NUM taxlaw-2806 45 2 , , PUNCT taxlaw-2806 45 3 299 299 NUM taxlaw-2806 45 4 . . PUNCT taxlaw-2806 46 1 this this DET taxlaw-2806 46 2 act act NOUN taxlaw-2806 46 3 mandated mandate VERB taxlaw-2806 46 4 the the DET taxlaw-2806 46 5 preparation preparation NOUN taxlaw-2806 46 6 of of ADP taxlaw-2806 46 7 a a DET taxlaw-2806 46 8 tax tax NOUN taxlaw-2806 46 9 expenditure expenditure NOUN taxlaw-2806 46 10 budget budget NOUN taxlaw-2806 46 11 and and CCONJ taxlaw-2806 46 12 defined define VERB taxlaw-2806 46 13 tax tax NOUN taxlaw-2806 46 14 expenditures expenditure NOUN taxlaw-2806 46 15 as as ADP taxlaw-2806 46 16 “ " PUNCT taxlaw-2806 46 17 revenue revenue NOUN taxlaw-2806 46 18 losses loss NOUN taxlaw-2806 46 19 attributable attributable ADJ taxlaw-2806 46 20 to to ADP taxlaw-2806 46 21 provisions provision NOUN taxlaw-2806 46 22 of of ADP taxlaw-2806 46 23 the the DET taxlaw-2806 46 24 federal federal ADJ taxlaw-2806 46 25 tax tax NOUN taxlaw-2806 46 26 laws law NOUN taxlaw-2806 46 27 which which PRON taxlaw-2806 46 28 allow allow VERB taxlaw-2806 46 29 a a DET taxlaw-2806 46 30 special special ADJ taxlaw-2806 46 31 exclusion exclusion NOUN taxlaw-2806 46 32 , , PUNCT taxlaw-2806 46 33 exemption exemption NOUN taxlaw-2806 46 34 , , PUNCT taxlaw-2806 46 35 or or CCONJ taxlaw-2806 46 36 deduction deduction NOUN taxlaw-2806 46 37 from from ADP taxlaw-2806 46 38 gross gross ADJ taxlaw-2806 46 39 income income NOUN taxlaw-2806 46 40 or or CCONJ taxlaw-2806 46 41 which which PRON taxlaw-2806 46 42 provide provide VERB taxlaw-2806 46 43 a a DET taxlaw-2806 46 44 special special ADJ taxlaw-2806 46 45 credit credit NOUN taxlaw-2806 46 46 , , PUNCT taxlaw-2806 46 47 a a DET taxlaw-2806 46 48 preferential preferential ADJ taxlaw-2806 46 49 rate rate NOUN taxlaw-2806 46 50 of of ADP taxlaw-2806 46 51 tax tax NOUN taxlaw-2806 46 52 , , PUNCT taxlaw-2806 46 53 or or CCONJ taxlaw-2806 46 54 a a DET taxlaw-2806 46 55 deferral deferral NOUN taxlaw-2806 46 56 of of ADP taxlaw-2806 46 57 tax tax NOUN taxlaw-2806 46 58 liability liability NOUN taxlaw-2806 46 59 . . PUNCT taxlaw-2806 46 60 ” " PUNCT taxlaw-2806 47 1 4 4 NUM taxlaw-2806 47 2 the the DET taxlaw-2806 47 3 list list NOUN taxlaw-2806 47 4 of of ADP taxlaw-2806 47 5 tax tax NOUN taxlaw-2806 47 6 expenditures expenditure NOUN taxlaw-2806 47 7 also also ADV taxlaw-2806 47 8 includes include VERB taxlaw-2806 47 9 numerous numerous ADJ taxlaw-2806 47 10 tax tax NOUN taxlaw-2806 47 11 preferences preference NOUN taxlaw-2806 47 12 for for ADP taxlaw-2806 47 13 businesses business NOUN taxlaw-2806 47 14 , , PUNCT taxlaw-2806 47 15 such such ADJ taxlaw-2806 47 16 as as ADP taxlaw-2806 47 17 capital capital NOUN taxlaw-2806 47 18 expensing expensing NOUN taxlaw-2806 47 19 , , PUNCT taxlaw-2806 47 20 research research NOUN taxlaw-2806 47 21 credits credit NOUN taxlaw-2806 47 22 , , PUNCT taxlaw-2806 47 23 and and CCONJ taxlaw-2806 47 24 deferral deferral NOUN taxlaw-2806 47 25 of of ADP taxlaw-2806 47 26 certain certain ADJ taxlaw-2806 47 27 types type NOUN taxlaw-2806 47 28 of of ADP taxlaw-2806 47 29 income income NOUN taxlaw-2806 47 30 . . PUNCT taxlaw-2806 48 1 this this DET taxlaw-2806 48 2 article article NOUN taxlaw-2806 48 3 is be AUX taxlaw-2806 48 4 primarily primarily ADV taxlaw-2806 48 5 concerned concerned ADJ taxlaw-2806 48 6 with with ADP taxlaw-2806 48 7 the the DET taxlaw-2806 48 8 effects effect NOUN taxlaw-2806 48 9 of of ADP taxlaw-2806 48 10 tax tax NOUN taxlaw-2806 48 11 expenditures expenditure NOUN taxlaw-2806 48 12 on on ADP taxlaw-2806 48 13 individuals individual NOUN taxlaw-2806 48 14 . . PUNCT taxlaw-2806 49 1 5 5 NUM taxlaw-2806 49 2 to to PART taxlaw-2806 49 3 illustrate illustrate VERB taxlaw-2806 49 4 , , PUNCT taxlaw-2806 49 5 consider consider VERB taxlaw-2806 49 6 a a DET taxlaw-2806 49 7 taxpayer taxpayer NOUN taxlaw-2806 49 8 with with ADP taxlaw-2806 49 9 an an DET taxlaw-2806 49 10 annual annual ADJ taxlaw-2806 49 11 mortgage mortgage NOUN taxlaw-2806 49 12 interest interest NOUN taxlaw-2806 49 13 payment payment NOUN taxlaw-2806 49 14 of of ADP taxlaw-2806 49 15 $ $ SYM taxlaw-2806 49 16 20,000 20,000 NUM taxlaw-2806 49 17 . . PUNCT taxlaw-2806 50 1 if if SCONJ taxlaw-2806 50 2 his his PRON taxlaw-2806 50 3 marginal marginal ADJ taxlaw-2806 50 4 rate rate NOUN taxlaw-2806 50 5 of of ADP taxlaw-2806 50 6 tax tax NOUN taxlaw-2806 50 7 is be AUX taxlaw-2806 50 8 35 35 NUM taxlaw-2806 50 9 % % NOUN taxlaw-2806 50 10 , , PUNCT taxlaw-2806 50 11 the the DET taxlaw-2806 50 12 deduction deduction NOUN taxlaw-2806 50 13 saves save VERB taxlaw-2806 50 14 him he PRON taxlaw-2806 50 15 $ $ SYM taxlaw-2806 50 16 7,000 7,000 NUM taxlaw-2806 50 17 in in ADP taxlaw-2806 50 18 tax tax NOUN taxlaw-2806 50 19 . . PUNCT taxlaw-2806 51 1 if if SCONJ taxlaw-2806 51 2 the the DET taxlaw-2806 51 3 government government NOUN taxlaw-2806 51 4 sent send VERB taxlaw-2806 51 5 him he PRON taxlaw-2806 51 6 a a DET taxlaw-2806 51 7 check check NOUN taxlaw-2806 51 8 for for ADP taxlaw-2806 51 9 $ $ SYM taxlaw-2806 51 10 7,000 7,000 NUM taxlaw-2806 51 11 and and CCONJ taxlaw-2806 51 12 increased increase VERB taxlaw-2806 51 13 his his PRON taxlaw-2806 51 14 tax tax NOUN taxlaw-2806 51 15 liability liability NOUN taxlaw-2806 51 16 by by ADP taxlaw-2806 51 17 $ $ SYM taxlaw-2806 51 18 7,000 7,000 NUM taxlaw-2806 51 19 , , PUNCT taxlaw-2806 51 20 he he PRON taxlaw-2806 51 21 would would AUX taxlaw-2806 51 22 be be AUX taxlaw-2806 51 23 in in ADP taxlaw-2806 51 24 the the DET taxlaw-2806 51 25 same same ADJ taxlaw-2806 51 26 economic economic ADJ taxlaw-2806 51 27 position position NOUN taxlaw-2806 51 28 as as SCONJ taxlaw-2806 51 29 he he PRON taxlaw-2806 51 30 is be AUX taxlaw-2806 51 31 with with ADP taxlaw-2806 51 32 the the DET taxlaw-2806 51 33 deduction deduction NOUN taxlaw-2806 51 34 . . PUNCT taxlaw-2806 52 1 a a DET taxlaw-2806 52 2 20 20 NUM taxlaw-2806 52 3 % % NOUN taxlaw-2806 52 4 marginal marginal ADJ taxlaw-2806 52 5 rate rate NOUN taxlaw-2806 52 6 taxpayer taxpayer NOUN taxlaw-2806 52 7 would would AUX taxlaw-2806 52 8 save save VERB taxlaw-2806 52 9 only only ADV taxlaw-2806 52 10 $ $ SYM taxlaw-2806 52 11 4,000 4,000 NUM taxlaw-2806 52 12 , , PUNCT taxlaw-2806 52 13 but but CCONJ taxlaw-2806 52 14 the the DET taxlaw-2806 52 15 analysis analysis NOUN taxlaw-2806 52 16 would would AUX taxlaw-2806 52 17 remain remain VERB taxlaw-2806 52 18 the the DET taxlaw-2806 52 19 same same ADJ taxlaw-2806 52 20 . . PUNCT taxlaw-2806 53 1 6 6 NUM taxlaw-2806 53 2 thomas thomas PROPN taxlaw-2806 53 3 hungerford hungerford PROPN taxlaw-2806 53 4 , , PUNCT taxlaw-2806 53 5 cong cong PROPN taxlaw-2806 53 6 . . PUNCT taxlaw-2806 54 1 research research NOUN taxlaw-2806 54 2 serv serv PROPN taxlaw-2806 54 3 . . PROPN taxlaw-2806 54 4 , , PUNCT taxlaw-2806 54 5 rl34622 rl34622 PROPN taxlaw-2806 54 6 , , PUNCT taxlaw-2806 54 7 tax tax NOUN taxlaw-2806 54 8 expenditures expenditure NOUN taxlaw-2806 54 9 and and CCONJ taxlaw-2806 54 10 the the DET taxlaw-2806 54 11 federal federal ADJ taxlaw-2806 54 12 budget budget NOUN taxlaw-2806 54 13 13 13 NUM taxlaw-2806 54 14 ( ( PUNCT taxlaw-2806 54 15 may may PROPN taxlaw-2806 54 16 26 26 NUM taxlaw-2806 54 17 , , PUNCT taxlaw-2806 54 18 2010 2010 NUM taxlaw-2806 54 19 ) ) PUNCT taxlaw-2806 54 20 ( ( PUNCT taxlaw-2806 54 21 “ " PUNCT taxlaw-2806 54 22 in in ADP taxlaw-2806 54 23 2009 2009 NUM taxlaw-2806 54 24 , , PUNCT taxlaw-2806 54 25 it it PRON taxlaw-2806 54 26 was be AUX taxlaw-2806 54 27 estimated estimate VERB taxlaw-2806 54 28 that that SCONJ taxlaw-2806 54 29 tax tax NOUN taxlaw-2806 54 30 expenditures expenditure NOUN taxlaw-2806 54 31 amounted amount VERB taxlaw-2806 54 32 to to ADP taxlaw-2806 54 33 about about ADP taxlaw-2806 54 34 $ $ SYM taxlaw-2806 54 35 1 1 NUM taxlaw-2806 54 36 4 4 NUM taxlaw-2806 54 37 columbia columbia PROPN taxlaw-2806 54 38 journal journal NOUN taxlaw-2806 54 39 of of ADP taxlaw-2806 54 40 tax tax NOUN taxlaw-2806 54 41 law law NOUN taxlaw-2806 54 42 [ [ X taxlaw-2806 54 43 vol.3:1 vol.3:1 NOUN taxlaw-2806 54 44 exceeds exceed VERB taxlaw-2806 54 45 the the DET taxlaw-2806 54 46 total total ADJ taxlaw-2806 54 47 amount amount NOUN taxlaw-2806 54 48 that that PRON taxlaw-2806 54 49 the the DET taxlaw-2806 54 50 federal federal ADJ taxlaw-2806 54 51 government government NOUN taxlaw-2806 54 52 spends spend VERB taxlaw-2806 54 53 through through ADP taxlaw-2806 54 54 direct direct ADJ taxlaw-2806 54 55 discretionary discretionary ADJ taxlaw-2806 54 56 appropriations.7 appropriations.7 NOUN taxlaw-2806 54 57 tax tax NOUN taxlaw-2806 54 58 expenditures expenditure NOUN taxlaw-2806 54 59 not not PART taxlaw-2806 54 60 only only ADV taxlaw-2806 54 61 operate operate VERB taxlaw-2806 54 62 to to PART taxlaw-2806 54 63 reduce reduce VERB taxlaw-2806 54 64 tax tax NOUN taxlaw-2806 54 65 liabilities liability NOUN taxlaw-2806 54 66 of of ADP taxlaw-2806 54 67 taxpayers taxpayer NOUN taxlaw-2806 54 68 , , PUNCT taxlaw-2806 54 69 they they PRON taxlaw-2806 54 70 sometimes sometimes ADV taxlaw-2806 54 71 entitle entitle VERB taxlaw-2806 54 72 individuals individual NOUN taxlaw-2806 54 73 to to PART taxlaw-2806 54 74 transfer transfer VERB taxlaw-2806 54 75 payments payment NOUN taxlaw-2806 54 76 through through ADP taxlaw-2806 54 77 the the DET taxlaw-2806 54 78 tax tax NOUN taxlaw-2806 54 79 administrative administrative NOUN taxlaw-2806 54 80 apparatus.8 apparatus.8 PROPN taxlaw-2806 54 81 because because SCONJ taxlaw-2806 54 82 they they PRON taxlaw-2806 54 83 are be AUX taxlaw-2806 54 84 the the DET taxlaw-2806 54 85 equivalent equivalent NOUN taxlaw-2806 54 86 of of ADP taxlaw-2806 54 87 direct direct ADJ taxlaw-2806 54 88 spending spending NOUN taxlaw-2806 54 89 programs program NOUN taxlaw-2806 54 90 , , PUNCT taxlaw-2806 54 91 reductions reduction NOUN taxlaw-2806 54 92 in in ADP taxlaw-2806 54 93 tax tax NOUN taxlaw-2806 54 94 due due ADP taxlaw-2806 54 95 to to ADP taxlaw-2806 54 96 tax tax NOUN taxlaw-2806 54 97 expenditures expenditure NOUN taxlaw-2806 54 98 increase increase VERB taxlaw-2806 54 99 the the DET taxlaw-2806 54 100 size size NOUN taxlaw-2806 54 101 of of ADP taxlaw-2806 54 102 government.9 government.9 PROPN taxlaw-2806 54 103 they they PRON taxlaw-2806 54 104 are be AUX taxlaw-2806 54 105 essentially essentially ADV taxlaw-2806 54 106 public public ADJ taxlaw-2806 54 107 programs program NOUN taxlaw-2806 54 108 that that PRON taxlaw-2806 54 109 are be AUX taxlaw-2806 54 110 managed manage VERB taxlaw-2806 54 111 by by ADP taxlaw-2806 54 112 the the DET taxlaw-2806 54 113 internal internal ADJ taxlaw-2806 54 114 revenue revenue NOUN taxlaw-2806 54 115 service service NOUN taxlaw-2806 54 116 . . PUNCT taxlaw-2806 55 1 this this PRON taxlaw-2806 55 2 is be AUX taxlaw-2806 55 3 in in ADP taxlaw-2806 55 4 contrast contrast NOUN taxlaw-2806 55 5 with with ADP taxlaw-2806 55 6 reductions reduction NOUN taxlaw-2806 55 7 in in ADP taxlaw-2806 55 8 tax tax NOUN taxlaw-2806 55 9 rates rate NOUN taxlaw-2806 55 10 , , PUNCT taxlaw-2806 55 11 which which PRON taxlaw-2806 55 12 shrink shrink VERB taxlaw-2806 55 13 the the DET taxlaw-2806 55 14 extent extent NOUN taxlaw-2806 55 15 of of ADP taxlaw-2806 55 16 government government NOUN taxlaw-2806 55 17 involvement involvement NOUN taxlaw-2806 55 18 in in ADP taxlaw-2806 55 19 the the DET taxlaw-2806 55 20 private private ADJ taxlaw-2806 55 21 sector sector NOUN taxlaw-2806 55 22 . . PUNCT taxlaw-2806 56 1 tax tax NOUN taxlaw-2806 56 2 reform reform NOUN taxlaw-2806 56 3 has have AUX taxlaw-2806 56 4 become become VERB taxlaw-2806 56 5 virtually virtually ADV taxlaw-2806 56 6 synonymous synonymous ADJ taxlaw-2806 56 7 with with ADP taxlaw-2806 56 8 simplification simplification NOUN taxlaw-2806 56 9 , , PUNCT taxlaw-2806 56 10 understood understand VERB taxlaw-2806 56 11 as as ADP taxlaw-2806 56 12 ( ( PUNCT taxlaw-2806 56 13 1 1 X taxlaw-2806 56 14 ) ) PUNCT taxlaw-2806 56 15 broadening broaden VERB taxlaw-2806 56 16 the the DET taxlaw-2806 56 17 tax tax NOUN taxlaw-2806 56 18 base base NOUN taxlaw-2806 56 19 by by ADP taxlaw-2806 56 20 repealing repeal VERB taxlaw-2806 56 21 tax tax NOUN taxlaw-2806 56 22 expenditures expenditure NOUN taxlaw-2806 56 23 , , PUNCT taxlaw-2806 56 24 and and CCONJ taxlaw-2806 56 25 ( ( PUNCT taxlaw-2806 56 26 2 2 X taxlaw-2806 56 27 ) ) PUNCT taxlaw-2806 56 28 lowering lower VERB taxlaw-2806 56 29 the the DET taxlaw-2806 56 30 statutory statutory ADJ taxlaw-2806 56 31 rates rate NOUN taxlaw-2806 56 32 . . PUNCT taxlaw-2806 57 1 because because SCONJ taxlaw-2806 57 2 they they PRON taxlaw-2806 57 3 are be AUX taxlaw-2806 57 4 better well ADV taxlaw-2806 57 5 conceptualized conceptualize VERB taxlaw-2806 57 6 as as ADP taxlaw-2806 57 7 spending spending NOUN taxlaw-2806 57 8 than than ADP taxlaw-2806 57 9 taxing tax VERB taxlaw-2806 57 10 , , PUNCT taxlaw-2806 57 11 reformers reformer NOUN taxlaw-2806 57 12 treat treat VERB taxlaw-2806 57 13 tax tax NOUN taxlaw-2806 57 14 expenditures expenditure NOUN taxlaw-2806 57 15 as as ADP taxlaw-2806 57 16 extraneous extraneous ADJ taxlaw-2806 57 17 to to ADP taxlaw-2806 57 18 the the DET taxlaw-2806 57 19 fundamental fundamental ADJ taxlaw-2806 57 20 purposes purpose NOUN taxlaw-2806 57 21 of of ADP taxlaw-2806 57 22 the the DET taxlaw-2806 57 23 tax tax NOUN taxlaw-2806 57 24 law law NOUN taxlaw-2806 57 25 : : PUNCT taxlaw-2806 57 26 accurately accurately ADV taxlaw-2806 57 27 measuring measure VERB taxlaw-2806 57 28 income income NOUN taxlaw-2806 57 29 and and CCONJ taxlaw-2806 57 30 collecting collect VERB taxlaw-2806 57 31 revenue revenue NOUN taxlaw-2806 57 32 . . PUNCT taxlaw-2806 58 1 two two NUM taxlaw-2806 58 2 important important ADJ taxlaw-2806 58 3 proposals proposal NOUN taxlaw-2806 58 4 reflecting reflect VERB taxlaw-2806 58 5 this this DET taxlaw-2806 58 6 fundamental fundamental ADJ taxlaw-2806 58 7 idea idea NOUN taxlaw-2806 58 8 have have AUX taxlaw-2806 58 9 been be AUX taxlaw-2806 58 10 released release VERB taxlaw-2806 58 11 in in ADP taxlaw-2806 58 12 the the DET taxlaw-2806 58 13 last last ADJ taxlaw-2806 58 14 few few ADJ taxlaw-2806 58 15 months month NOUN taxlaw-2806 58 16 , , PUNCT taxlaw-2806 58 17 and and CCONJ taxlaw-2806 58 18 they they PRON taxlaw-2806 58 19 will will AUX taxlaw-2806 58 20 lay lay VERB taxlaw-2806 58 21 the the DET taxlaw-2806 58 22 framework framework NOUN taxlaw-2806 58 23 for for ADP taxlaw-2806 58 24 future future ADJ taxlaw-2806 58 25 discussions discussion NOUN taxlaw-2806 58 26 of of ADP taxlaw-2806 58 27 tax tax NOUN taxlaw-2806 58 28 reform reform NOUN taxlaw-2806 58 29 in in ADP taxlaw-2806 58 30 congress.10 congress.10 ADP taxlaw-2806 58 31 the the DET taxlaw-2806 58 32 president president NOUN taxlaw-2806 58 33 ’s ’s PART taxlaw-2806 58 34 fiscal fiscal ADJ taxlaw-2806 58 35 commission commission NOUN taxlaw-2806 58 36 , , PUNCT taxlaw-2806 58 37 led lead VERB taxlaw-2806 58 38 by by ADP taxlaw-2806 58 39 erskine erskine PROPN taxlaw-2806 58 40 bowles bowles PROPN taxlaw-2806 58 41 and and CCONJ taxlaw-2806 58 42 alan alan PROPN taxlaw-2806 58 43 simpson,11 simpson,11 PROPN taxlaw-2806 58 44 embraced embrace VERB taxlaw-2806 58 45 the the DET taxlaw-2806 58 46 approach approach NOUN taxlaw-2806 58 47 most most ADV taxlaw-2806 58 48 enthusiastically enthusiastically ADV taxlaw-2806 58 49 : : PUNCT taxlaw-2806 58 50 it it PRON taxlaw-2806 58 51 proposed propose VERB taxlaw-2806 58 52 drastic drastic ADJ taxlaw-2806 58 53 reductions reduction NOUN taxlaw-2806 58 54 in in ADP taxlaw-2806 58 55 the the DET taxlaw-2806 58 56 statutory statutory ADJ taxlaw-2806 58 57 rates rate NOUN taxlaw-2806 58 58 and and CCONJ taxlaw-2806 58 59 repeal repeal NOUN taxlaw-2806 58 60 of of ADP taxlaw-2806 58 61 all all DET taxlaw-2806 58 62 tax tax NOUN taxlaw-2806 58 63 expenditures expenditure NOUN taxlaw-2806 58 64 in in ADP taxlaw-2806 58 65 the the DET taxlaw-2806 58 66 code.12 code.12 NOUN taxlaw-2806 58 67 in in ADP taxlaw-2806 58 68 fact fact NOUN taxlaw-2806 58 69 , , PUNCT taxlaw-2806 58 70 the the DET taxlaw-2806 58 71 fiscal fiscal ADJ taxlaw-2806 58 72 commission commission NOUN taxlaw-2806 58 73 ’s ’s PART taxlaw-2806 58 74 proposed propose VERB taxlaw-2806 58 75 simplification simplification NOUN taxlaw-2806 58 76 was be AUX taxlaw-2806 58 77 so so ADV taxlaw-2806 58 78 sweeping sweeping ADJ taxlaw-2806 58 79 that that SCONJ taxlaw-2806 58 80 it it PRON taxlaw-2806 58 81 did do AUX taxlaw-2806 58 82 not not PART taxlaw-2806 58 83 identify identify VERB taxlaw-2806 58 84 the the DET taxlaw-2806 58 85 numerous numerous ADJ taxlaw-2806 58 86 individual individual ADJ taxlaw-2806 58 87 tax tax NOUN taxlaw-2806 58 88 expenditure expenditure NOUN taxlaw-2806 58 89 provisions provision NOUN taxlaw-2806 58 90 to to PART taxlaw-2806 58 91 be be AUX taxlaw-2806 58 92 repealed repeal VERB taxlaw-2806 58 93 , , PUNCT taxlaw-2806 58 94 but but CCONJ taxlaw-2806 58 95 instead instead ADV taxlaw-2806 58 96 erased erase VERB taxlaw-2806 58 97 them they PRON taxlaw-2806 58 98 all all PRON taxlaw-2806 58 99 with with ADP taxlaw-2806 58 100 a a DET taxlaw-2806 58 101 single single ADJ taxlaw-2806 58 102 stroke stroke NOUN taxlaw-2806 58 103 . . PUNCT taxlaw-2806 59 1 it it PRON taxlaw-2806 59 2 named name VERB taxlaw-2806 59 3 the the DET taxlaw-2806 59 4 proposal proposal NOUN taxlaw-2806 59 5 the the DET taxlaw-2806 59 6 “ " PUNCT taxlaw-2806 59 7 zero zero NUM taxlaw-2806 59 8 plan,”13 plan,”13 NOUN taxlaw-2806 59 9 and and CCONJ taxlaw-2806 59 10 its its PRON taxlaw-2806 59 11 main main ADJ taxlaw-2806 59 12 tax tax NOUN taxlaw-2806 59 13 reform reform NOUN taxlaw-2806 59 14 objective objective NOUN taxlaw-2806 59 15 was be AUX taxlaw-2806 59 16 elimination elimination NOUN taxlaw-2806 59 17 of of ADP taxlaw-2806 59 18 all all DET taxlaw-2806 59 19 tax tax NOUN taxlaw-2806 59 20 expenditures expenditure NOUN taxlaw-2806 59 21 . . PUNCT taxlaw-2806 60 1 similarly similarly ADV taxlaw-2806 60 2 , , PUNCT taxlaw-2806 60 3 the the DET taxlaw-2806 60 4 bipartisan bipartisan ADJ taxlaw-2806 60 5 policy policy NOUN taxlaw-2806 60 6 center center NOUN taxlaw-2806 60 7 ’s ’s PART taxlaw-2806 60 8 debt debt NOUN taxlaw-2806 60 9 reduction reduction NOUN taxlaw-2806 60 10 task task NOUN taxlaw-2806 60 11 force force NOUN taxlaw-2806 60 12 , , PUNCT taxlaw-2806 60 13 led lead VERB taxlaw-2806 60 14 by by ADP taxlaw-2806 60 15 pete pete PROPN taxlaw-2806 60 16 domenici domenici PROPN taxlaw-2806 60 17 and and CCONJ taxlaw-2806 60 18 alice alice PROPN taxlaw-2806 60 19 rivlin rivlin PROPN taxlaw-2806 60 20 , , PUNCT taxlaw-2806 60 21 followed follow VERB taxlaw-2806 60 22 the the DET taxlaw-2806 60 23 same same ADJ taxlaw-2806 60 24 basic basic ADJ taxlaw-2806 60 25 approach approach NOUN taxlaw-2806 60 26 of of ADP taxlaw-2806 60 27 lowering lower VERB taxlaw-2806 60 28 rates rate NOUN taxlaw-2806 60 29 and and CCONJ taxlaw-2806 60 30 repealing repeal VERB taxlaw-2806 60 31 tax tax NOUN taxlaw-2806 60 32 expenditures.14 expenditures.14 PROPN taxlaw-2806 60 33 although although SCONJ taxlaw-2806 60 34 it it PRON taxlaw-2806 60 35 does do AUX taxlaw-2806 60 36 not not PART taxlaw-2806 60 37 propose propose VERB taxlaw-2806 60 38 to to ADP taxlaw-2806 60 39 lower low ADJ taxlaw-2806 60 40 rates rate NOUN taxlaw-2806 60 41 as as ADV taxlaw-2806 60 42 much much ADV taxlaw-2806 60 43 as as ADP taxlaw-2806 60 44 the the DET taxlaw-2806 60 45 fiscal fiscal ADJ taxlaw-2806 60 46 commission commission NOUN taxlaw-2806 60 47 ’s ’s PART taxlaw-2806 60 48 proposal proposal NOUN taxlaw-2806 60 49 , , PUNCT taxlaw-2806 60 50 according accord VERB taxlaw-2806 60 51 to to ADP taxlaw-2806 60 52 the the DET taxlaw-2806 60 53 bipartisan bipartisan ADJ taxlaw-2806 60 54 policy policy NOUN taxlaw-2806 60 55 center center NOUN taxlaw-2806 60 56 ’s ’s PART taxlaw-2806 60 57 plan plan NOUN taxlaw-2806 60 58 , , PUNCT taxlaw-2806 60 59 cutting cut VERB taxlaw-2806 60 60 tax tax NOUN taxlaw-2806 60 61 expenditures expenditure NOUN taxlaw-2806 60 62 will will AUX taxlaw-2806 60 63 finance finance VERB taxlaw-2806 60 64 38 38 NUM taxlaw-2806 60 65 % % NOUN taxlaw-2806 60 66 of of ADP taxlaw-2806 60 67 the the DET taxlaw-2806 60 68 plan plan NOUN taxlaw-2806 60 69 ’s ’s PART taxlaw-2806 60 70 debt debt NOUN taxlaw-2806 60 71 reduction reduction NOUN taxlaw-2806 60 72 by by ADP taxlaw-2806 60 73 2020.15 2020.15 NUM taxlaw-2806 60 74 trillion trillion NUM taxlaw-2806 60 75 … … PUNCT taxlaw-2806 60 76 . . PUNCT taxlaw-2806 60 77 ” " PUNCT taxlaw-2806 60 78 ) ) PUNCT taxlaw-2806 60 79 ; ; PUNCT taxlaw-2806 60 80 see see VERB taxlaw-2806 60 81 staff staff NOUN taxlaw-2806 60 82 of of ADP taxlaw-2806 60 83 joint joint ADJ taxlaw-2806 60 84 comm comm NOUN taxlaw-2806 60 85 . . PUNCT taxlaw-2806 61 1 on on ADP taxlaw-2806 61 2 tax’n tax’n NUM taxlaw-2806 61 3 , , PUNCT taxlaw-2806 61 4 111th 111th ADJ taxlaw-2806 61 5 cong cong NOUN taxlaw-2806 61 6 . . PUNCT taxlaw-2806 61 7 , , PUNCT taxlaw-2806 61 8 estimates estimate NOUN taxlaw-2806 61 9 of of ADP taxlaw-2806 61 10 federal federal ADJ taxlaw-2806 61 11 tax tax NOUN taxlaw-2806 61 12 expenditures expenditure NOUN taxlaw-2806 61 13 for for ADP taxlaw-2806 61 14 fiscal fiscal ADJ taxlaw-2806 61 15 years year NOUN taxlaw-2806 61 16 2009 2009 NUM taxlaw-2806 61 17 - - SYM taxlaw-2806 61 18 2013 2013 NUM taxlaw-2806 61 19 ( ( PUNCT taxlaw-2806 61 20 joint joint ADJ taxlaw-2806 61 21 comm comm NOUN taxlaw-2806 61 22 . . PUNCT taxlaw-2806 62 1 print print NOUN taxlaw-2806 62 2 2010 2010 NUM taxlaw-2806 62 3 ) ) PUNCT taxlaw-2806 62 4 . . PUNCT taxlaw-2806 63 1 7 7 NUM taxlaw-2806 63 2 see see VERB taxlaw-2806 63 3 office office NOUN taxlaw-2806 63 4 of of ADP taxlaw-2806 63 5 mgmt mgmt PROPN taxlaw-2806 63 6 . . PROPN taxlaw-2806 63 7 & & CCONJ taxlaw-2806 63 8 budget budget PROPN taxlaw-2806 63 9 , , PUNCT taxlaw-2806 63 10 exec exec NOUN taxlaw-2806 63 11 . . PUNCT taxlaw-2806 64 1 office office NOUN taxlaw-2806 64 2 of of ADP taxlaw-2806 64 3 the the DET taxlaw-2806 64 4 president president NOUN taxlaw-2806 64 5 , , PUNCT taxlaw-2806 64 6 fiscal fiscal ADJ taxlaw-2806 64 7 year year NOUN taxlaw-2806 64 8 2012 2012 NUM taxlaw-2806 64 9 : : PUNCT taxlaw-2806 64 10 historical historical ADJ taxlaw-2806 64 11 tables table NOUN taxlaw-2806 64 12 167 167 NUM taxlaw-2806 64 13 tbl.8.7 tbl.8.7 NOUN taxlaw-2806 64 14 , , PUNCT taxlaw-2806 64 15 346 346 NUM taxlaw-2806 64 16 tbl.15.4 tbl.15.4 NOUN taxlaw-2806 64 17 ( ( PUNCT taxlaw-2806 64 18 2010 2010 NUM taxlaw-2806 64 19 ) ) PUNCT taxlaw-2806 64 20 . . PUNCT taxlaw-2806 65 1 8 8 NUM taxlaw-2806 65 2 approximately approximately ADV taxlaw-2806 65 3 40 40 NUM taxlaw-2806 65 4 % % NOUN taxlaw-2806 65 5 of of ADP taxlaw-2806 65 6 filers filer NOUN taxlaw-2806 65 7 paid pay VERB taxlaw-2806 65 8 no no DET taxlaw-2806 65 9 income income NOUN taxlaw-2806 65 10 tax tax NOUN taxlaw-2806 65 11 in in ADP taxlaw-2806 65 12 2009 2009 NUM taxlaw-2806 65 13 . . PUNCT taxlaw-2806 66 1 the the DET taxlaw-2806 66 2 “ " PUNCT taxlaw-2806 66 3 refundable refundable ADJ taxlaw-2806 66 4 ” " PUNCT taxlaw-2806 66 5 credits credit NOUN taxlaw-2806 66 6 authorize authorize VERB taxlaw-2806 66 7 the the DET taxlaw-2806 66 8 government government NOUN taxlaw-2806 66 9 to to PART taxlaw-2806 66 10 send send VERB taxlaw-2806 66 11 them they PRON taxlaw-2806 66 12 checks check NOUN taxlaw-2806 66 13 through through ADP taxlaw-2806 66 14 the the DET taxlaw-2806 66 15 tax tax NOUN taxlaw-2806 66 16 system system NOUN taxlaw-2806 66 17 . . PUNCT taxlaw-2806 67 1 see see VERB taxlaw-2806 67 2 roberton roberton ADJ taxlaw-2806 67 3 williams william NOUN taxlaw-2806 67 4 , , PUNCT taxlaw-2806 67 5 who who PRON taxlaw-2806 67 6 pays pay VERB taxlaw-2806 67 7 no no DET taxlaw-2806 67 8 income income NOUN taxlaw-2806 67 9 tax tax NOUN taxlaw-2806 67 10 , , PUNCT taxlaw-2806 67 11 123 123 NUM taxlaw-2806 67 12 tax tax NOUN taxlaw-2806 67 13 notes note NOUN taxlaw-2806 67 14 1583 1583 NUM taxlaw-2806 67 15 , , PUNCT taxlaw-2806 67 16 1583 1583 NUM taxlaw-2806 67 17 ( ( PUNCT taxlaw-2806 67 18 2009 2009 NUM taxlaw-2806 67 19 ) ) PUNCT taxlaw-2806 67 20 . . PUNCT taxlaw-2806 68 1 9 9 NUM taxlaw-2806 68 2 donald donald PROPN taxlaw-2806 68 3 marron marron PROPN taxlaw-2806 68 4 & & CCONJ taxlaw-2806 68 5 eric eric PROPN taxlaw-2806 68 6 toder toder PROPN taxlaw-2806 68 7 , , PUNCT taxlaw-2806 68 8 measuring measure VERB taxlaw-2806 68 9 leviathan leviathan NOUN taxlaw-2806 68 10 : : PUNCT taxlaw-2806 68 11 how how SCONJ taxlaw-2806 68 12 big big ADJ taxlaw-2806 68 13 is be AUX taxlaw-2806 68 14 the the DET taxlaw-2806 68 15 federal federal ADJ taxlaw-2806 68 16 government government NOUN taxlaw-2806 68 17 ? ? PUNCT taxlaw-2806 68 18 , , PUNCT taxlaw-2806 68 19 presentation presentation NOUN taxlaw-2806 68 20 at at ADP taxlaw-2806 68 21 loyola loyola PROPN taxlaw-2806 68 22 law law NOUN taxlaw-2806 68 23 school school NOUN taxlaw-2806 68 24 : : PUNCT taxlaw-2806 68 25 starving starve VERB taxlaw-2806 68 26 the the DET taxlaw-2806 68 27 hidden hidden ADJ taxlaw-2806 68 28 beast beast NOUN taxlaw-2806 68 29 : : PUNCT taxlaw-2806 68 30 new new ADJ taxlaw-2806 68 31 approaches approach NOUN taxlaw-2806 68 32 to to ADP taxlaw-2806 68 33 tax tax NOUN taxlaw-2806 68 34 expenditure expenditure NOUN taxlaw-2806 68 35 reform reform NOUN taxlaw-2806 68 36 ( ( PUNCT taxlaw-2806 68 37 jan jan PROPN taxlaw-2806 68 38 . . PROPN taxlaw-2806 68 39 14 14 NUM taxlaw-2806 68 40 , , PUNCT taxlaw-2806 68 41 2011 2011 NUM taxlaw-2806 68 42 ) ) PUNCT taxlaw-2806 68 43 , , PUNCT taxlaw-2806 68 44 http://events.lls.edu/taxpolicy/documents/panel2marrontodersizeofgovernmentpresentationfinal01-06-11.pdf http://events.lls.edu/taxpolicy/documents/panel2marrontodersizeofgovernmentpresentationfinal01-06-11.pdf PROPN taxlaw-2806 68 45 ( ( PUNCT taxlaw-2806 68 46 analyzing analyze VERB taxlaw-2806 68 47 the the DET taxlaw-2806 68 48 role role NOUN taxlaw-2806 68 49 of of ADP taxlaw-2806 68 50 tax tax NOUN taxlaw-2806 68 51 expenditures expenditure NOUN taxlaw-2806 68 52 in in ADP taxlaw-2806 68 53 measuring measure VERB taxlaw-2806 68 54 the the DET taxlaw-2806 68 55 size size NOUN taxlaw-2806 68 56 of of ADP taxlaw-2806 68 57 government government NOUN taxlaw-2806 68 58 ) ) PUNCT taxlaw-2806 68 59 . . PUNCT taxlaw-2806 69 1 10 10 NUM taxlaw-2806 69 2 see see VERB taxlaw-2806 69 3 infra infra NOUN taxlaw-2806 69 4 part part NOUN taxlaw-2806 69 5 ii.b ii.b NOUN taxlaw-2806 69 6 for for ADP taxlaw-2806 69 7 an an DET taxlaw-2806 69 8 analysis analysis NOUN taxlaw-2806 69 9 of of ADP taxlaw-2806 69 10 these these DET taxlaw-2806 69 11 two two NUM taxlaw-2806 69 12 plans plan NOUN taxlaw-2806 69 13 in in ADP taxlaw-2806 69 14 greater great ADJ taxlaw-2806 69 15 detail detail NOUN taxlaw-2806 69 16 . . PUNCT taxlaw-2806 70 1 11 11 NUM taxlaw-2806 70 2 it it PRON taxlaw-2806 70 3 was be AUX taxlaw-2806 70 4 bipartisan bipartisan ADJ taxlaw-2806 70 5 in in ADP taxlaw-2806 70 6 that that SCONJ taxlaw-2806 70 7 the the DET taxlaw-2806 70 8 members member NOUN taxlaw-2806 70 9 are be AUX taxlaw-2806 70 10 associated associate VERB taxlaw-2806 70 11 with with ADP taxlaw-2806 70 12 both both CCONJ taxlaw-2806 70 13 republicans republicans PROPN taxlaw-2806 70 14 and and CCONJ taxlaw-2806 70 15 democrats democrats PROPN taxlaw-2806 70 16 . . PUNCT taxlaw-2806 71 1 12 12 NUM taxlaw-2806 71 2 nat’l nat’l NOUN taxlaw-2806 71 3 comm’n comm’n NOUN taxlaw-2806 71 4 on on ADP taxlaw-2806 71 5 fiscal fiscal ADJ taxlaw-2806 71 6 resp resp NOUN taxlaw-2806 71 7 . . PUNCT taxlaw-2806 72 1 & & CCONJ taxlaw-2806 72 2 reform reform PROPN taxlaw-2806 72 3 , , PUNCT taxlaw-2806 72 4 the the DET taxlaw-2806 72 5 moment moment NOUN taxlaw-2806 72 6 of of ADP taxlaw-2806 72 7 truth truth NOUN taxlaw-2806 72 8 29 29 NUM taxlaw-2806 72 9 ( ( PUNCT taxlaw-2806 72 10 2010 2010 NUM taxlaw-2806 72 11 ) ) PUNCT taxlaw-2806 72 12 . . PUNCT taxlaw-2806 73 1 the the DET taxlaw-2806 73 2 proposal proposal NOUN taxlaw-2806 73 3 does do AUX taxlaw-2806 73 4 contemplate contemplate VERB taxlaw-2806 73 5 the the DET taxlaw-2806 73 6 possibility possibility NOUN taxlaw-2806 73 7 of of ADP taxlaw-2806 73 8 retaining retain VERB taxlaw-2806 73 9 the the DET taxlaw-2806 73 10 earned earn VERB taxlaw-2806 73 11 income income NOUN taxlaw-2806 73 12 tax tax NOUN taxlaw-2806 73 13 credit credit NOUN taxlaw-2806 73 14 , , PUNCT taxlaw-2806 73 15 a a DET taxlaw-2806 73 16 child child NOUN taxlaw-2806 73 17 credit credit NOUN taxlaw-2806 73 18 , , PUNCT taxlaw-2806 73 19 and and CCONJ taxlaw-2806 73 20 some some DET taxlaw-2806 73 21 tax tax NOUN taxlaw-2806 73 22 preferences preference NOUN taxlaw-2806 73 23 for for ADP taxlaw-2806 73 24 mortgage mortgage NOUN taxlaw-2806 73 25 interest interest NOUN taxlaw-2806 73 26 , , PUNCT taxlaw-2806 73 27 health health NOUN taxlaw-2806 73 28 insurance insurance NOUN taxlaw-2806 73 29 , , PUNCT taxlaw-2806 73 30 charitable charitable ADJ taxlaw-2806 73 31 giving giving NOUN taxlaw-2806 73 32 and and CCONJ taxlaw-2806 73 33 retirement retirement NOUN taxlaw-2806 73 34 savings saving NOUN taxlaw-2806 73 35 . . PUNCT taxlaw-2806 74 1 see see VERB taxlaw-2806 74 2 i i PRON taxlaw-2806 74 3 d. d. PROPN taxlaw-2806 74 4 at at ADP taxlaw-2806 74 5 30 30 NUM taxlaw-2806 74 6 . . PUNCT taxlaw-2806 74 7 13 13 NUM taxlaw-2806 75 1 i i PRON taxlaw-2806 75 2 d. d. PROPN taxlaw-2806 75 3 at at ADP taxlaw-2806 75 4 29 29 NUM taxlaw-2806 75 5 . . PUNCT taxlaw-2806 76 1 14 14 NUM taxlaw-2806 76 2 bipartisan bipartisan ADJ taxlaw-2806 76 3 pol’y pol’y NOUN taxlaw-2806 76 4 ctr ctr PROPN taxlaw-2806 76 5 . . PROPN taxlaw-2806 76 6 , , PUNCT taxlaw-2806 76 7 restoring restore VERB taxlaw-2806 76 8 america america PROPN taxlaw-2806 76 9 ’s ’s PART taxlaw-2806 76 10 future future ADJ taxlaw-2806 76 11 31 31 NUM taxlaw-2806 76 12 ( ( PUNCT taxlaw-2806 76 13 2010 2010 NUM taxlaw-2806 76 14 ) ) PUNCT taxlaw-2806 76 15 . . PUNCT taxlaw-2806 77 1 the the DET taxlaw-2806 77 2 recommendation recommendation NOUN taxlaw-2806 77 3 differed differ VERB taxlaw-2806 77 4 importantly importantly ADV taxlaw-2806 77 5 in in ADP taxlaw-2806 77 6 proposing propose VERB taxlaw-2806 77 7 a a DET taxlaw-2806 77 8 value value NOUN taxlaw-2806 77 9 - - PUNCT taxlaw-2806 77 10 added add VERB taxlaw-2806 77 11 tax tax NOUN taxlaw-2806 77 12 to to PART taxlaw-2806 77 13 supplement supplement VERB taxlaw-2806 77 14 the the DET taxlaw-2806 77 15 much much ADV taxlaw-2806 77 16 simplified simplified ADJ taxlaw-2806 77 17 income income NOUN taxlaw-2806 77 18 tax tax NOUN taxlaw-2806 77 19 in in ADP taxlaw-2806 77 20 the the DET taxlaw-2806 77 21 proposal proposal NOUN taxlaw-2806 77 22 . . PUNCT taxlaw-2806 78 1 15 15 NUM taxlaw-2806 78 2 see see VERB taxlaw-2806 78 3 i i PRON taxlaw-2806 78 4 d. d. PROPN taxlaw-2806 78 5 at at ADP taxlaw-2806 78 6 15 15 NUM taxlaw-2806 78 7 . . PUNCT taxlaw-2806 79 1 nine nine NUM taxlaw-2806 79 2 percent percent NOUN taxlaw-2806 79 3 of of ADP taxlaw-2806 79 4 debt debt NOUN taxlaw-2806 79 5 reduction reduction NOUN taxlaw-2806 79 6 is be AUX taxlaw-2806 79 7 projected project VERB taxlaw-2806 79 8 to to PART taxlaw-2806 79 9 come come VERB taxlaw-2806 79 10 from from ADP taxlaw-2806 79 11 new new ADJ taxlaw-2806 79 12 revenues revenue NOUN taxlaw-2806 79 13 , , PUNCT taxlaw-2806 79 14 and and CCONJ taxlaw-2806 79 15 54 54 NUM taxlaw-2806 79 16 % % NOUN taxlaw-2806 79 17 from from ADP taxlaw-2806 79 18 spending spending NOUN taxlaw-2806 79 19 cuts cut NOUN taxlaw-2806 79 20 . . PUNCT taxlaw-2806 80 1 of of ADP taxlaw-2806 80 2 course course ADV taxlaw-2806 80 3 , , PUNCT taxlaw-2806 80 4 if if SCONJ taxlaw-2806 80 5 tax tax NOUN taxlaw-2806 80 6 expenditures expenditure NOUN taxlaw-2806 80 7 are be AUX taxlaw-2806 80 8 treated treat VERB taxlaw-2806 80 9 as as ADP taxlaw-2806 80 10 government government NOUN taxlaw-2806 80 11 spending spending NOUN taxlaw-2806 80 12 , , PUNCT taxlaw-2806 80 13 92 92 NUM taxlaw-2806 80 14 % % NOUN taxlaw-2806 80 15 of of ADP taxlaw-2806 80 16 the the DET taxlaw-2806 80 17 total total ADJ taxlaw-2806 80 18 projected project VERB taxlaw-2806 80 19 debt debt NOUN taxlaw-2806 80 20 reduction reduction NOUN taxlaw-2806 80 21 comes come VERB taxlaw-2806 80 22 from from ADP taxlaw-2806 80 23 spending spending NOUN taxlaw-2806 80 24 cuts cut NOUN taxlaw-2806 80 25 . . PUNCT taxlaw-2806 81 1 2011 2011 NUM taxlaw-2806 81 2 ] ] PUNCT taxlaw-2806 81 3 tax tax NOUN taxlaw-2806 81 4 expenditures expenditure NOUN taxlaw-2806 81 5 , , PUNCT taxlaw-2806 81 6 reform reform NOUN taxlaw-2806 81 7 , , PUNCT taxlaw-2806 81 8 and and CCONJ taxlaw-2806 81 9 distributive distributive ADJ taxlaw-2806 81 10 justice justice NOUN taxlaw-2806 81 11 5 5 NUM taxlaw-2806 81 12 the the DET taxlaw-2806 81 13 tax tax NOUN taxlaw-2806 81 14 reform reform NOUN taxlaw-2806 81 15 act act NOUN taxlaw-2806 81 16 of of ADP taxlaw-2806 81 17 1986,16 1986,16 PROPN taxlaw-2806 81 18 which which PRON taxlaw-2806 81 19 followed follow VERB taxlaw-2806 81 20 the the DET taxlaw-2806 81 21 recommendations recommendation NOUN taxlaw-2806 81 22 of of ADP taxlaw-2806 81 23 the the DET taxlaw-2806 81 24 treasury treasury PROPN taxlaw-2806 81 25 department department PROPN taxlaw-2806 81 26 ’s ’s PART taxlaw-2806 81 27 comprehensive comprehensive ADJ taxlaw-2806 81 28 study study NOUN taxlaw-2806 81 29 , , PUNCT taxlaw-2806 81 30 17 17 NUM taxlaw-2806 81 31 exemplified exemplify VERB taxlaw-2806 81 32 this this DET taxlaw-2806 81 33 base base NOUN taxlaw-2806 81 34 - - PUNCT taxlaw-2806 81 35 broadening broaden VERB taxlaw-2806 81 36 conception conception NOUN taxlaw-2806 81 37 of of ADP taxlaw-2806 81 38 tax tax NOUN taxlaw-2806 81 39 reform reform NOUN taxlaw-2806 81 40 . . PUNCT taxlaw-2806 82 1 nevertheless nevertheless ADV taxlaw-2806 82 2 , , PUNCT taxlaw-2806 82 3 in in ADP taxlaw-2806 82 4 the the DET taxlaw-2806 82 5 1986 1986 NUM taxlaw-2806 82 6 round round NOUN taxlaw-2806 82 7 of of ADP taxlaw-2806 82 8 reform reform NOUN taxlaw-2806 82 9 , , PUNCT taxlaw-2806 82 10 the the DET taxlaw-2806 82 11 middle middle ADJ taxlaw-2806 82 12 class class NOUN taxlaw-2806 82 13 ’s ’s PART taxlaw-2806 82 14 most most ADV taxlaw-2806 82 15 beloved beloved ADJ taxlaw-2806 82 16 tax tax NOUN taxlaw-2806 82 17 expenditures expenditure NOUN taxlaw-2806 82 18 , , PUNCT taxlaw-2806 82 19 such such ADJ taxlaw-2806 82 20 as as ADP taxlaw-2806 82 21 the the DET taxlaw-2806 82 22 charitable charitable ADJ taxlaw-2806 82 23 deduction deduction NOUN taxlaw-2806 82 24 and and CCONJ taxlaw-2806 82 25 the the DET taxlaw-2806 82 26 home home NOUN taxlaw-2806 82 27 mortgage mortgage NOUN taxlaw-2806 82 28 interest interest NOUN taxlaw-2806 82 29 deduction deduction NOUN taxlaw-2806 82 30 , , PUNCT taxlaw-2806 82 31 were be AUX taxlaw-2806 82 32 never never ADV taxlaw-2806 82 33 seriously seriously ADV taxlaw-2806 82 34 on on ADP taxlaw-2806 82 35 the the DET taxlaw-2806 82 36 cutting cut VERB taxlaw-2806 82 37 block block NOUN taxlaw-2806 82 38 . . PUNCT taxlaw-2806 83 1 today today NOUN taxlaw-2806 83 2 ’s ’s PART taxlaw-2806 83 3 attack attack NOUN taxlaw-2806 83 4 on on ADP taxlaw-2806 83 5 tax tax NOUN taxlaw-2806 83 6 expenditures expenditure NOUN taxlaw-2806 83 7 is be AUX taxlaw-2806 83 8 more more ADV taxlaw-2806 83 9 radical radical ADJ taxlaw-2806 83 10 than than ADP taxlaw-2806 83 11 1986 1986 NUM taxlaw-2806 83 12 ’s ’s PART taxlaw-2806 83 13 because because SCONJ taxlaw-2806 83 14 tax tax NOUN taxlaw-2806 83 15 reform reform NOUN taxlaw-2806 83 16 must must AUX taxlaw-2806 83 17 achieve achieve VERB taxlaw-2806 83 18 more more ADJ taxlaw-2806 83 19 today today NOUN taxlaw-2806 83 20 than than SCONJ taxlaw-2806 83 21 it it PRON taxlaw-2806 83 22 did do VERB taxlaw-2806 83 23 in in ADP taxlaw-2806 83 24 1986 1986 NUM taxlaw-2806 83 25 , , PUNCT taxlaw-2806 83 26 when when SCONJ taxlaw-2806 83 27 the the DET taxlaw-2806 83 28 sole sole ADJ taxlaw-2806 83 29 goal goal NOUN taxlaw-2806 83 30 of of ADP taxlaw-2806 83 31 tax tax NOUN taxlaw-2806 83 32 reform reform NOUN taxlaw-2806 83 33 was be AUX taxlaw-2806 83 34 improvement improvement NOUN taxlaw-2806 83 35 in in ADP taxlaw-2806 83 36 the the DET taxlaw-2806 83 37 tax tax NOUN taxlaw-2806 83 38 law law NOUN taxlaw-2806 83 39 . . PUNCT taxlaw-2806 84 1 tax tax NOUN taxlaw-2806 84 2 reform reform NOUN taxlaw-2806 84 3 was be AUX taxlaw-2806 84 4 purposely purposely ADV taxlaw-2806 84 5 separated separate VERB taxlaw-2806 84 6 from from ADP taxlaw-2806 84 7 deficit deficit NOUN taxlaw-2806 84 8 reduction reduction NOUN taxlaw-2806 84 9 — — PUNCT taxlaw-2806 84 10 the the DET taxlaw-2806 84 11 parameters parameter NOUN taxlaw-2806 84 12 for for ADP taxlaw-2806 84 13 the the DET taxlaw-2806 84 14 1986 1986 NUM taxlaw-2806 84 15 legislation legislation NOUN taxlaw-2806 84 16 included include VERB taxlaw-2806 84 17 a a DET taxlaw-2806 84 18 requirement requirement NOUN taxlaw-2806 84 19 that that SCONJ taxlaw-2806 84 20 the the DET taxlaw-2806 84 21 new new ADJ taxlaw-2806 84 22 law law NOUN taxlaw-2806 84 23 raise raise VERB taxlaw-2806 84 24 the the DET taxlaw-2806 84 25 same same ADJ taxlaw-2806 84 26 amount amount NOUN taxlaw-2806 84 27 of of ADP taxlaw-2806 84 28 revenue revenue NOUN taxlaw-2806 84 29 as as ADP taxlaw-2806 84 30 the the DET taxlaw-2806 84 31 prior prior ADJ taxlaw-2806 84 32 law law NOUN taxlaw-2806 84 33 . . PUNCT taxlaw-2806 85 1 to to ADP taxlaw-2806 85 2 the the DET taxlaw-2806 85 3 contrary contrary NOUN taxlaw-2806 85 4 , , PUNCT taxlaw-2806 85 5 tax tax NOUN taxlaw-2806 85 6 reform reform NOUN taxlaw-2806 85 7 today today NOUN taxlaw-2806 85 8 is be AUX taxlaw-2806 85 9 inextricably inextricably ADV taxlaw-2806 85 10 linked link VERB taxlaw-2806 85 11 to to ADP taxlaw-2806 85 12 deficit deficit NOUN taxlaw-2806 85 13 reduction reduction NOUN taxlaw-2806 85 14 , , PUNCT taxlaw-2806 85 15 so so SCONJ taxlaw-2806 85 16 overhauling overhaul VERB taxlaw-2806 85 17 the the DET taxlaw-2806 85 18 tax tax NOUN taxlaw-2806 85 19 system system NOUN taxlaw-2806 85 20 is be AUX taxlaw-2806 85 21 only only ADV taxlaw-2806 85 22 partially partially ADV taxlaw-2806 85 23 about about ADP taxlaw-2806 85 24 improving improve VERB taxlaw-2806 85 25 the the DET taxlaw-2806 85 26 efficiency efficiency NOUN taxlaw-2806 85 27 and and CCONJ taxlaw-2806 85 28 fairness fairness NOUN taxlaw-2806 85 29 of of ADP taxlaw-2806 85 30 the the DET taxlaw-2806 85 31 tax tax NOUN taxlaw-2806 85 32 law law NOUN taxlaw-2806 85 33 , , PUNCT taxlaw-2806 85 34 and and CCONJ taxlaw-2806 85 35 more more ADV taxlaw-2806 85 36 prominently prominently ADV taxlaw-2806 85 37 about about ADP taxlaw-2806 85 38 addressing address VERB taxlaw-2806 85 39 the the DET taxlaw-2806 85 40 country country NOUN taxlaw-2806 85 41 ’s ’s PART taxlaw-2806 85 42 long long ADJ taxlaw-2806 85 43 - - PUNCT taxlaw-2806 85 44 term term NOUN taxlaw-2806 85 45 fiscal fiscal ADJ taxlaw-2806 85 46 challenges challenge NOUN taxlaw-2806 85 47 by by ADP taxlaw-2806 85 48 increasing increase VERB taxlaw-2806 85 49 total total ADJ taxlaw-2806 85 50 revenue revenue NOUN taxlaw-2806 85 51 and and CCONJ taxlaw-2806 85 52 reducing reduce VERB taxlaw-2806 85 53 total total ADJ taxlaw-2806 85 54 expenditures expenditure NOUN taxlaw-2806 85 55 . . PUNCT taxlaw-2806 86 1 there there PRON taxlaw-2806 86 2 are be VERB taxlaw-2806 86 3 only only ADV taxlaw-2806 86 4 two two NUM taxlaw-2806 86 5 ways way NOUN taxlaw-2806 86 6 to to PART taxlaw-2806 86 7 increase increase VERB taxlaw-2806 86 8 revenue revenue NOUN taxlaw-2806 86 9 within within ADP taxlaw-2806 86 10 the the DET taxlaw-2806 86 11 constraints constraint NOUN taxlaw-2806 86 12 of of ADP taxlaw-2806 86 13 the the DET taxlaw-2806 86 14 current current ADJ taxlaw-2806 86 15 tax tax NOUN taxlaw-2806 86 16 system system NOUN taxlaw-2806 86 17 ’s ’s PART taxlaw-2806 86 18 design design NOUN taxlaw-2806 86 19 : : PUNCT taxlaw-2806 86 20 broaden broaden VERB taxlaw-2806 86 21 the the DET taxlaw-2806 86 22 base base NOUN taxlaw-2806 86 23 by by ADP taxlaw-2806 86 24 including include VERB taxlaw-2806 86 25 more more ADJ taxlaw-2806 86 26 in in ADP taxlaw-2806 86 27 the the DET taxlaw-2806 86 28 determination determination NOUN taxlaw-2806 86 29 of of ADP taxlaw-2806 86 30 what what PRON taxlaw-2806 86 31 is be AUX taxlaw-2806 86 32 taxed tax VERB taxlaw-2806 86 33 , , PUNCT taxlaw-2806 86 34 or or CCONJ taxlaw-2806 86 35 increase increase VERB taxlaw-2806 86 36 rates.18 rates.18 VERB taxlaw-2806 86 37 the the DET taxlaw-2806 86 38 tax tax NOUN taxlaw-2806 86 39 base base NOUN taxlaw-2806 86 40 and and CCONJ taxlaw-2806 86 41 the the DET taxlaw-2806 86 42 tax tax NOUN taxlaw-2806 86 43 rates rate NOUN taxlaw-2806 86 44 are be AUX taxlaw-2806 86 45 the the DET taxlaw-2806 86 46 only only ADV taxlaw-2806 86 47 moving move VERB taxlaw-2806 86 48 parts part NOUN taxlaw-2806 86 49 in in ADP taxlaw-2806 86 50 the the DET taxlaw-2806 86 51 system system NOUN taxlaw-2806 86 52 that that PRON taxlaw-2806 86 53 we we PRON taxlaw-2806 86 54 have have VERB taxlaw-2806 86 55 . . PUNCT taxlaw-2806 87 1 the the DET taxlaw-2806 87 2 1986 1986 NUM taxlaw-2806 87 3 tax tax NOUN taxlaw-2806 87 4 reform reform NOUN taxlaw-2806 87 5 was be AUX taxlaw-2806 87 6 devoted devote VERB taxlaw-2806 87 7 entirely entirely ADV taxlaw-2806 87 8 to to ADP taxlaw-2806 87 9 reducing reduce VERB taxlaw-2806 87 10 rates rate NOUN taxlaw-2806 87 11 , , PUNCT taxlaw-2806 87 12 slashing slash VERB taxlaw-2806 87 13 them they PRON taxlaw-2806 87 14 almost almost ADV taxlaw-2806 87 15 by by ADP taxlaw-2806 87 16 half.19 half.19 NOUN taxlaw-2806 87 17 the the DET taxlaw-2806 87 18 current current ADJ taxlaw-2806 87 19 combination combination NOUN taxlaw-2806 87 20 tax tax NOUN taxlaw-2806 87 21 reform reform NOUN taxlaw-2806 87 22 / / SYM taxlaw-2806 87 23 deficit deficit NOUN taxlaw-2806 87 24 reduction reduction NOUN taxlaw-2806 87 25 proposals proposal NOUN taxlaw-2806 87 26 reduce reduce VERB taxlaw-2806 87 27 rates rate NOUN taxlaw-2806 87 28 , , PUNCT taxlaw-2806 87 29 rather rather ADV taxlaw-2806 87 30 than than ADP taxlaw-2806 87 31 increase increase VERB taxlaw-2806 87 32 them they PRON taxlaw-2806 87 33 to to PART taxlaw-2806 87 34 raise raise VERB taxlaw-2806 87 35 revenue revenue NOUN taxlaw-2806 87 36 . . PUNCT taxlaw-2806 88 1 consequently consequently ADV taxlaw-2806 88 2 , , PUNCT taxlaw-2806 88 3 the the DET taxlaw-2806 88 4 reform reform NOUN taxlaw-2806 88 5 proposals proposal NOUN taxlaw-2806 88 6 need need VERB taxlaw-2806 88 7 to to PART taxlaw-2806 88 8 offer offer VERB taxlaw-2806 88 9 a a DET taxlaw-2806 88 10 drastic drastic ADJ taxlaw-2806 88 11 expansion expansion NOUN taxlaw-2806 88 12 of of ADP taxlaw-2806 88 13 the the DET taxlaw-2806 88 14 tax tax NOUN taxlaw-2806 88 15 base base NOUN taxlaw-2806 88 16 as as ADP taxlaw-2806 88 17 a a DET taxlaw-2806 88 18 way way NOUN taxlaw-2806 88 19 to to PART taxlaw-2806 88 20 finance finance VERB taxlaw-2806 88 21 both both PRON taxlaw-2806 88 22 increased increase VERB taxlaw-2806 88 23 revenue revenue NOUN taxlaw-2806 88 24 demands demand NOUN taxlaw-2806 88 25 and and CCONJ taxlaw-2806 88 26 a a DET taxlaw-2806 88 27 rate rate NOUN taxlaw-2806 88 28 reduction reduction NOUN taxlaw-2806 88 29 . . PUNCT taxlaw-2806 89 1 compared compare VERB taxlaw-2806 89 2 to to ADP taxlaw-2806 89 3 current current ADJ taxlaw-2806 89 4 law law NOUN taxlaw-2806 89 5 , , PUNCT taxlaw-2806 89 6 repealing repeal VERB taxlaw-2806 89 7 all all DET taxlaw-2806 89 8 tax tax NOUN taxlaw-2806 89 9 expenditures expenditure NOUN taxlaw-2806 89 10 enormously enormously ADV taxlaw-2806 89 11 expands expand VERB taxlaw-2806 89 12 the the DET taxlaw-2806 89 13 universe universe NOUN taxlaw-2806 89 14 of of ADP taxlaw-2806 89 15 what what PRON taxlaw-2806 89 16 gets get AUX taxlaw-2806 89 17 taxed tax VERB taxlaw-2806 89 18 . . PUNCT taxlaw-2806 90 1 without without ADP taxlaw-2806 90 2 tax tax NOUN taxlaw-2806 90 3 expenditures expenditure NOUN taxlaw-2806 90 4 , , PUNCT taxlaw-2806 90 5 there there PRON taxlaw-2806 90 6 are be VERB taxlaw-2806 90 7 no no DET taxlaw-2806 90 8 tax tax NOUN taxlaw-2806 90 9 - - PUNCT taxlaw-2806 90 10 free free ADJ taxlaw-2806 90 11 fringe fringe NOUN taxlaw-2806 90 12 benefits,20 benefits,20 NOUN taxlaw-2806 90 13 no no DET taxlaw-2806 90 14 tax tax NOUN taxlaw-2806 90 15 deferral deferral NOUN taxlaw-2806 90 16 for for ADP taxlaw-2806 90 17 retirement retirement NOUN taxlaw-2806 90 18 savings saving NOUN taxlaw-2806 90 19 , , PUNCT taxlaw-2806 90 20 21 21 NUM taxlaw-2806 90 21 no no DET taxlaw-2806 90 22 child child NOUN taxlaw-2806 90 23 credits credit NOUN taxlaw-2806 90 24 , , PUNCT taxlaw-2806 90 25 22 22 NUM taxlaw-2806 90 26 no no DET taxlaw-2806 90 27 capital capital NOUN taxlaw-2806 90 28 - - PUNCT taxlaw-2806 90 29 investment investment NOUN taxlaw-2806 90 30 expensing expensing NOUN taxlaw-2806 90 31 , , PUNCT taxlaw-2806 90 32 23 23 NUM taxlaw-2806 90 33 and and CCONJ taxlaw-2806 90 34 no no DET taxlaw-2806 90 35 preferential preferential ADJ taxlaw-2806 90 36 rates rate NOUN taxlaw-2806 90 37 for for ADP taxlaw-2806 90 38 capital capital NOUN taxlaw-2806 90 39 gains gain NOUN taxlaw-2806 90 40 and and CCONJ taxlaw-2806 90 41 dividends.24 dividends.24 NOUN taxlaw-2806 90 42 all all PRON taxlaw-2806 90 43 of of ADP taxlaw-2806 90 44 these these DET taxlaw-2806 90 45 provisions provision NOUN taxlaw-2806 90 46 , , PUNCT taxlaw-2806 90 47 and and CCONJ taxlaw-2806 90 48 many many ADJ taxlaw-2806 90 49 dozens dozen NOUN taxlaw-2806 90 50 of of ADP taxlaw-2806 90 51 others other NOUN taxlaw-2806 90 52 , , PUNCT taxlaw-2806 90 53 are be AUX taxlaw-2806 90 54 included include VERB taxlaw-2806 90 55 in in ADP taxlaw-2806 90 56 the the DET taxlaw-2806 90 57 list list NOUN taxlaw-2806 90 58 of of ADP taxlaw-2806 90 59 tax tax NOUN taxlaw-2806 90 60 expenditures expenditure NOUN taxlaw-2806 90 61 compiled compile VERB taxlaw-2806 90 62 by by ADP taxlaw-2806 90 63 the the DET taxlaw-2806 90 64 joint joint ADJ taxlaw-2806 90 65 committee committee NOUN taxlaw-2806 90 66 on on ADP taxlaw-2806 90 67 taxation.25 taxation.25 PROPN taxlaw-2806 90 68 other other ADJ taxlaw-2806 90 69 more more ADV taxlaw-2806 90 70 radical radical ADJ taxlaw-2806 90 71 proposals proposal NOUN taxlaw-2806 90 72 for for ADP taxlaw-2806 90 73 tax tax NOUN taxlaw-2806 90 74 reform reform NOUN taxlaw-2806 90 75 discussed discuss VERB taxlaw-2806 90 76 since since SCONJ taxlaw-2806 90 77 1986 1986 NUM taxlaw-2806 90 78 have have AUX taxlaw-2806 90 79 recommended recommend VERB taxlaw-2806 90 80 a a DET taxlaw-2806 90 81 much much ADV taxlaw-2806 90 82 broader broad ADJ taxlaw-2806 90 83 tax tax NOUN taxlaw-2806 90 84 base base NOUN taxlaw-2806 90 85 accompanied accompany VERB taxlaw-2806 90 86 by by ADP taxlaw-2806 90 87 historically historically ADV taxlaw-2806 90 88 low low ADJ taxlaw-2806 90 89 rates,26 rates,26 NOUN taxlaw-2806 90 90 including include VERB taxlaw-2806 90 91 16 16 NUM taxlaw-2806 90 92 tax tax NOUN taxlaw-2806 90 93 reform reform NOUN taxlaw-2806 90 94 act act NOUN taxlaw-2806 90 95 of of ADP taxlaw-2806 90 96 1986 1986 NUM taxlaw-2806 90 97 , , PUNCT taxlaw-2806 91 1 pub pub NOUN taxlaw-2806 91 2 . . PUNCT taxlaw-2806 92 1 l. l. PROPN taxlaw-2806 92 2 no no INTJ taxlaw-2806 92 3 . . PROPN taxlaw-2806 93 1 99 99 NUM taxlaw-2806 93 2 - - SYM taxlaw-2806 93 3 514 514 NUM taxlaw-2806 93 4 , , PUNCT taxlaw-2806 93 5 100 100 NUM taxlaw-2806 93 6 stat stat NOUN taxlaw-2806 93 7 . . PUNCT taxlaw-2806 94 1 2085 2085 NUM taxlaw-2806 94 2 . . PUNCT taxlaw-2806 95 1 17 17 NUM taxlaw-2806 95 2 office office NOUN taxlaw-2806 95 3 of of ADP taxlaw-2806 95 4 the the DET taxlaw-2806 95 5 secretary secretary PROPN taxlaw-2806 95 6 department department PROPN taxlaw-2806 95 7 of of ADP taxlaw-2806 95 8 the the DET taxlaw-2806 95 9 treasury treasury NOUN taxlaw-2806 95 10 , , PUNCT taxlaw-2806 95 11 tax tax NOUN taxlaw-2806 95 12 reform reform NOUN taxlaw-2806 95 13 for for ADP taxlaw-2806 95 14 fairness fairness NOUN taxlaw-2806 95 15 , , PUNCT taxlaw-2806 95 16 simplicity simplicity NOUN taxlaw-2806 95 17 , , PUNCT taxlaw-2806 95 18 and and CCONJ taxlaw-2806 95 19 economic economic ADJ taxlaw-2806 95 20 growth growth NOUN taxlaw-2806 95 21 , , PUNCT taxlaw-2806 95 22 at at ADP taxlaw-2806 95 23 xi xi PROPN taxlaw-2806 95 24 ( ( PUNCT taxlaw-2806 95 25 1984 1984 NUM taxlaw-2806 95 26 ) ) PUNCT taxlaw-2806 95 27 . . PUNCT taxlaw-2806 96 1 there there PRON taxlaw-2806 96 2 have have AUX taxlaw-2806 96 3 been be AUX taxlaw-2806 96 4 other other ADJ taxlaw-2806 96 5 excellent excellent ADJ taxlaw-2806 96 6 tax tax NOUN taxlaw-2806 96 7 reform reform NOUN taxlaw-2806 96 8 reports report NOUN taxlaw-2806 96 9 over over ADP taxlaw-2806 96 10 the the DET taxlaw-2806 96 11 years year NOUN taxlaw-2806 96 12 . . PUNCT taxlaw-2806 97 1 see see VERB taxlaw-2806 97 2 , , PUNCT taxlaw-2806 97 3 e.g. e.g. ADV taxlaw-2806 97 4 , , PUNCT taxlaw-2806 97 5 president president PROPN taxlaw-2806 97 6 george george PROPN taxlaw-2806 97 7 w. w. PROPN taxlaw-2806 97 8 bush bush PROPN taxlaw-2806 97 9 ’s ’s PART taxlaw-2806 97 10 2005 2005 NUM taxlaw-2806 97 11 advisory advisory ADJ taxlaw-2806 97 12 panel panel NOUN taxlaw-2806 97 13 on on ADP taxlaw-2806 97 14 fed fed PROPN taxlaw-2806 97 15 . . PUNCT taxlaw-2806 98 1 tax tax NOUN taxlaw-2806 98 2 reform reform NOUN taxlaw-2806 98 3 , , PUNCT taxlaw-2806 98 4 simple simple ADJ taxlaw-2806 98 5 , , PUNCT taxlaw-2806 98 6 fair fair ADJ taxlaw-2806 98 7 and and CCONJ taxlaw-2806 98 8 pro pro ADJ taxlaw-2806 98 9 - - ADJ taxlaw-2806 98 10 growth growth ADJ taxlaw-2806 98 11 : : PUNCT taxlaw-2806 98 12 proposals proposal NOUN taxlaw-2806 98 13 to to PART taxlaw-2806 98 14 fix fix VERB taxlaw-2806 98 15 america america PROPN taxlaw-2806 98 16 ’s ’s PART taxlaw-2806 98 17 tax tax NOUN taxlaw-2806 98 18 system system NOUN taxlaw-2806 98 19 ( ( PUNCT taxlaw-2806 98 20 2005 2005 NUM taxlaw-2806 98 21 ) ) PUNCT taxlaw-2806 98 22 ( ( PUNCT taxlaw-2806 98 23 proposing propose VERB taxlaw-2806 98 24 significant significant ADJ taxlaw-2806 98 25 simplification simplification NOUN taxlaw-2806 98 26 of of ADP taxlaw-2806 98 27 the the DET taxlaw-2806 98 28 tax tax NOUN taxlaw-2806 98 29 system system NOUN taxlaw-2806 98 30 , , PUNCT taxlaw-2806 98 31 and and CCONJ taxlaw-2806 98 32 consequently consequently ADV taxlaw-2806 98 33 , , PUNCT taxlaw-2806 98 34 reduction reduction NOUN taxlaw-2806 98 35 of of ADP taxlaw-2806 98 36 tax tax NOUN taxlaw-2806 98 37 expenditures expenditure NOUN taxlaw-2806 98 38 , , PUNCT taxlaw-2806 98 39 but but CCONJ taxlaw-2806 98 40 not not PART taxlaw-2806 98 41 to to ADP taxlaw-2806 98 42 the the DET taxlaw-2806 98 43 extent extent NOUN taxlaw-2806 98 44 of of ADP taxlaw-2806 98 45 the the DET taxlaw-2806 98 46 current current ADJ taxlaw-2806 98 47 proposals proposal NOUN taxlaw-2806 98 48 ) ) PUNCT taxlaw-2806 98 49 . . PUNCT taxlaw-2806 99 1 18 18 NUM taxlaw-2806 99 2 beyond beyond ADP taxlaw-2806 99 3 the the DET taxlaw-2806 99 4 constraints constraint NOUN taxlaw-2806 99 5 of of ADP taxlaw-2806 99 6 the the DET taxlaw-2806 99 7 current current ADJ taxlaw-2806 99 8 system system NOUN taxlaw-2806 99 9 ’s ’s PART taxlaw-2806 99 10 design design NOUN taxlaw-2806 99 11 is be AUX taxlaw-2806 99 12 the the DET taxlaw-2806 99 13 introduction introduction NOUN taxlaw-2806 99 14 of of ADP taxlaw-2806 99 15 new new ADJ taxlaw-2806 99 16 taxes taxis NOUN taxlaw-2806 99 17 , , PUNCT taxlaw-2806 99 18 such such ADJ taxlaw-2806 99 19 as as ADP taxlaw-2806 99 20 a a DET taxlaw-2806 99 21 national national ADJ taxlaw-2806 99 22 retail retail ADJ taxlaw-2806 99 23 sales sale NOUN taxlaw-2806 99 24 tax tax NOUN taxlaw-2806 99 25 or or CCONJ taxlaw-2806 99 26 value value NOUN taxlaw-2806 99 27 - - PUNCT taxlaw-2806 99 28 added add VERB taxlaw-2806 99 29 tax tax NOUN taxlaw-2806 99 30 . . PUNCT taxlaw-2806 100 1 this this PRON taxlaw-2806 100 2 is be AUX taxlaw-2806 100 3 what what PRON taxlaw-2806 100 4 the the DET taxlaw-2806 100 5 bipartisan bipartisan ADJ taxlaw-2806 100 6 policy policy NOUN taxlaw-2806 100 7 center center NOUN taxlaw-2806 100 8 has have AUX taxlaw-2806 100 9 suggested suggest VERB taxlaw-2806 100 10 . . PUNCT taxlaw-2806 101 1 see see VERB taxlaw-2806 101 2 bipartisan bipartisan ADJ taxlaw-2806 101 3 pol’y pol’y NOUN taxlaw-2806 101 4 ctr ctr PROPN taxlaw-2806 101 5 . . PROPN taxlaw-2806 101 6 , , PUNCT taxlaw-2806 101 7 supra supra PROPN taxlaw-2806 101 8 note note PROPN taxlaw-2806 101 9 14 14 NUM taxlaw-2806 101 10 , , PUNCT taxlaw-2806 101 11 at at ADP taxlaw-2806 101 12 30 30 NUM taxlaw-2806 101 13 . . PUNCT taxlaw-2806 101 14 19 19 NUM taxlaw-2806 101 15 the the DET taxlaw-2806 101 16 highest high ADJ taxlaw-2806 101 17 individual individual ADJ taxlaw-2806 101 18 statutory statutory ADJ taxlaw-2806 101 19 rate rate NOUN taxlaw-2806 101 20 immediately immediately ADV taxlaw-2806 101 21 after after SCONJ taxlaw-2806 101 22 that that DET taxlaw-2806 101 23 reform reform NOUN taxlaw-2806 101 24 was be AUX taxlaw-2806 101 25 28 28 NUM taxlaw-2806 101 26 % % NOUN taxlaw-2806 101 27 , , PUNCT taxlaw-2806 101 28 although although SCONJ taxlaw-2806 101 29 actual actual ADJ taxlaw-2806 101 30 marginal marginal ADJ taxlaw-2806 101 31 rates rate NOUN taxlaw-2806 101 32 were be AUX taxlaw-2806 101 33 as as ADV taxlaw-2806 101 34 high high ADJ taxlaw-2806 101 35 as as ADP taxlaw-2806 101 36 33 33 NUM taxlaw-2806 101 37 % % NOUN taxlaw-2806 101 38 for for ADP taxlaw-2806 101 39 some some DET taxlaw-2806 101 40 taxpayers taxpayer NOUN taxlaw-2806 101 41 . . PUNCT taxlaw-2806 102 1 prior prior ADV taxlaw-2806 102 2 to to ADP taxlaw-2806 102 3 the the DET taxlaw-2806 102 4 reform reform NOUN taxlaw-2806 102 5 , , PUNCT taxlaw-2806 102 6 the the DET taxlaw-2806 102 7 highest high ADJ taxlaw-2806 102 8 statutory statutory ADJ taxlaw-2806 102 9 rate rate NOUN taxlaw-2806 102 10 was be AUX taxlaw-2806 102 11 50 50 NUM taxlaw-2806 102 12 % % NOUN taxlaw-2806 102 13 . . PUNCT taxlaw-2806 103 1 the the DET taxlaw-2806 103 2 highest high ADJ taxlaw-2806 103 3 rate rate NOUN taxlaw-2806 103 4 today today NOUN taxlaw-2806 103 5 is be AUX taxlaw-2806 103 6 35 35 NUM taxlaw-2806 103 7 % % NOUN taxlaw-2806 103 8 . . PUNCT taxlaw-2806 104 1 20 20 NUM taxlaw-2806 104 2 see see VERB taxlaw-2806 104 3 i.r.c i.r.c NOUN taxlaw-2806 104 4 . . PUNCT taxlaw-2806 105 1 § § PROPN taxlaw-2806 105 2 132 132 NUM taxlaw-2806 105 3 ( ( PUNCT taxlaw-2806 105 4 west west NOUN taxlaw-2806 105 5 supp supp PROPN taxlaw-2806 105 6 . . PUNCT taxlaw-2806 106 1 2010 2010 NUM taxlaw-2806 106 2 ) ) PUNCT taxlaw-2806 106 3 . . PUNCT taxlaw-2806 107 1 21 21 NUM taxlaw-2806 107 2 see see VERB taxlaw-2806 107 3 i.r.c i.r.c NOUN taxlaw-2806 107 4 . . PUNCT taxlaw-2806 108 1 § § PROPN taxlaw-2806 108 2 401 401 NUM taxlaw-2806 108 3 ( ( PUNCT taxlaw-2806 108 4 west west NOUN taxlaw-2806 108 5 supp supp PROPN taxlaw-2806 108 6 . . PUNCT taxlaw-2806 109 1 2010 2010 NUM taxlaw-2806 109 2 ) ) PUNCT taxlaw-2806 109 3 . . PUNCT taxlaw-2806 110 1 22 22 NUM taxlaw-2806 110 2 see see VERB taxlaw-2806 110 3 i.r.c i.r.c NOUN taxlaw-2806 110 4 . . PUNCT taxlaw-2806 111 1 § § PROPN taxlaw-2806 111 2 24 24 NUM taxlaw-2806 111 3 ( ( PUNCT taxlaw-2806 111 4 west west NOUN taxlaw-2806 111 5 supp supp PROPN taxlaw-2806 111 6 . . PUNCT taxlaw-2806 112 1 2010 2010 NUM taxlaw-2806 112 2 ) ) PUNCT taxlaw-2806 112 3 . . PUNCT taxlaw-2806 113 1 23 23 NUM taxlaw-2806 113 2 see see VERB taxlaw-2806 113 3 i.r.c i.r.c NOUN taxlaw-2806 113 4 . . PUNCT taxlaw-2806 114 1 § § PROPN taxlaw-2806 114 2 179 179 NUM taxlaw-2806 114 3 ( ( PUNCT taxlaw-2806 114 4 west west NOUN taxlaw-2806 114 5 supp supp PROPN taxlaw-2806 114 6 . . PUNCT taxlaw-2806 115 1 2010 2010 NUM taxlaw-2806 115 2 ) ) PUNCT taxlaw-2806 115 3 . . PUNCT taxlaw-2806 116 1 24 24 NUM taxlaw-2806 116 2 see see VERB taxlaw-2806 116 3 i.r.c i.r.c NOUN taxlaw-2806 116 4 . . PUNCT taxlaw-2806 117 1 § § PROPN taxlaw-2806 117 2 1(h 1(h NUM taxlaw-2806 117 3 ) ) PUNCT taxlaw-2806 117 4 ( ( PUNCT taxlaw-2806 117 5 2006 2006 NUM taxlaw-2806 117 6 ) ) PUNCT taxlaw-2806 117 7 . . PUNCT taxlaw-2806 118 1 25 25 NUM taxlaw-2806 118 2 see see VERB taxlaw-2806 118 3 staff staff NOUN taxlaw-2806 118 4 of of ADP taxlaw-2806 118 5 joint joint ADJ taxlaw-2806 118 6 comm comm NOUN taxlaw-2806 118 7 . . PUNCT taxlaw-2806 119 1 on on ADP taxlaw-2806 119 2 tax’n tax’n NUM taxlaw-2806 119 3 , , PUNCT taxlaw-2806 119 4 111th 111th ADJ taxlaw-2806 119 5 cong cong NOUN taxlaw-2806 119 6 . . PUNCT taxlaw-2806 119 7 , , PUNCT taxlaw-2806 119 8 estimates estimate NOUN taxlaw-2806 119 9 of of ADP taxlaw-2806 119 10 federal federal ADJ taxlaw-2806 119 11 tax tax NOUN taxlaw-2806 119 12 expenditures expenditure NOUN taxlaw-2806 119 13 for for ADP taxlaw-2806 119 14 fiscal fiscal ADJ taxlaw-2806 119 15 years year NOUN taxlaw-2806 119 16 2009 2009 NUM taxlaw-2806 119 17 - - SYM taxlaw-2806 119 18 2013 2013 NUM taxlaw-2806 119 19 , , PUNCT taxlaw-2806 119 20 at at ADP taxlaw-2806 119 21 8 8 NUM taxlaw-2806 119 22 - - SYM taxlaw-2806 119 23 9 9 NUM taxlaw-2806 119 24 ( ( PUNCT taxlaw-2806 119 25 joint joint ADJ taxlaw-2806 119 26 comm comm NOUN taxlaw-2806 119 27 . . PUNCT taxlaw-2806 120 1 print print NOUN taxlaw-2806 120 2 2010 2010 NUM taxlaw-2806 120 3 ) ) PUNCT taxlaw-2806 120 4 . . PUNCT taxlaw-2806 121 1 26 26 NUM taxlaw-2806 121 2 compared compare VERB taxlaw-2806 121 3 to to ADP taxlaw-2806 121 4 a a DET taxlaw-2806 121 5 generation generation NOUN taxlaw-2806 121 6 ago ago ADV taxlaw-2806 121 7 , , PUNCT taxlaw-2806 121 8 rates rate NOUN taxlaw-2806 121 9 are be AUX taxlaw-2806 121 10 historically historically ADV taxlaw-2806 121 11 low low ADJ taxlaw-2806 121 12 now now ADV taxlaw-2806 121 13 . . PUNCT taxlaw-2806 122 1 when when SCONJ taxlaw-2806 122 2 congress congress PROPN taxlaw-2806 122 3 mandated mandate VERB taxlaw-2806 122 4 a a DET taxlaw-2806 122 5 tax tax NOUN taxlaw-2806 122 6 expenditure expenditure NOUN taxlaw-2806 122 7 budget budget NOUN taxlaw-2806 122 8 in in ADP taxlaw-2806 122 9 1974 1974 NUM taxlaw-2806 122 10 , , PUNCT taxlaw-2806 122 11 the the DET taxlaw-2806 122 12 highest high ADJ taxlaw-2806 122 13 marginal marginal ADJ taxlaw-2806 122 14 rate rate NOUN taxlaw-2806 122 15 was be AUX taxlaw-2806 122 16 70 70 NUM taxlaw-2806 122 17 % % NOUN taxlaw-2806 122 18 . . PUNCT taxlaw-2806 123 1 marginal marginal ADJ taxlaw-2806 123 2 rates rate NOUN taxlaw-2806 123 3 have have AUX taxlaw-2806 123 4 been be AUX taxlaw-2806 123 5 as as ADV taxlaw-2806 123 6 high high ADJ taxlaw-2806 123 7 as as ADP taxlaw-2806 123 8 92 92 NUM taxlaw-2806 123 9 % % NOUN taxlaw-2806 123 10 . . PUNCT taxlaw-2806 124 1 6 6 NUM taxlaw-2806 124 2 columbia columbia PROPN taxlaw-2806 124 3 journal journal PROPN taxlaw-2806 124 4 of of ADP taxlaw-2806 124 5 tax tax NOUN taxlaw-2806 124 6 law law NOUN taxlaw-2806 125 1 [ [ X taxlaw-2806 125 2 vol.3:1 vol.3:1 NOUN taxlaw-2806 125 3 replacing replace VERB taxlaw-2806 125 4 the the DET taxlaw-2806 125 5 current current ADJ taxlaw-2806 125 6 system system NOUN taxlaw-2806 125 7 with with ADP taxlaw-2806 125 8 some some DET taxlaw-2806 125 9 form form NOUN taxlaw-2806 125 10 of of ADP taxlaw-2806 125 11 a a DET taxlaw-2806 125 12 consumption consumption NOUN taxlaw-2806 125 13 tax tax NOUN taxlaw-2806 125 14 , , PUNCT taxlaw-2806 125 15 27 27 NUM taxlaw-2806 126 1 but but CCONJ taxlaw-2806 126 2 they they PRON taxlaw-2806 126 3 have have AUX taxlaw-2806 126 4 never never ADV taxlaw-2806 126 5 been be AUX taxlaw-2806 126 6 enacted enact VERB taxlaw-2806 126 7 . . PUNCT taxlaw-2806 127 1 tax tax NOUN taxlaw-2806 127 2 returns return NOUN taxlaw-2806 127 3 filed file VERB taxlaw-2806 127 4 on on ADP taxlaw-2806 127 5 a a DET taxlaw-2806 127 6 postcard postcard NOUN taxlaw-2806 127 7 have have AUX taxlaw-2806 127 8 intrigued intrigue VERB taxlaw-2806 127 9 the the DET taxlaw-2806 127 10 public public ADJ taxlaw-2806 127 11 imagination imagination NOUN taxlaw-2806 127 12 , , PUNCT taxlaw-2806 127 13 and and CCONJ taxlaw-2806 127 14 would would AUX taxlaw-2806 127 15 leave leave VERB taxlaw-2806 127 16 no no DET taxlaw-2806 127 17 physical physical ADJ taxlaw-2806 127 18 space space NOUN taxlaw-2806 127 19 for for ADP taxlaw-2806 127 20 special special ADJ taxlaw-2806 127 21 deductions deduction NOUN taxlaw-2806 127 22 or or CCONJ taxlaw-2806 127 23 credits credit NOUN taxlaw-2806 127 24 . . PUNCT taxlaw-2806 128 1 repealing repeal VERB taxlaw-2806 128 2 tax tax NOUN taxlaw-2806 128 3 expenditures expenditure NOUN taxlaw-2806 128 4 is be AUX taxlaw-2806 128 5 not not PART taxlaw-2806 128 6 the the DET taxlaw-2806 128 7 unique unique ADJ taxlaw-2806 128 8 agenda agenda NOUN taxlaw-2806 128 9 of of ADP taxlaw-2806 128 10 either either CCONJ taxlaw-2806 128 11 the the DET taxlaw-2806 128 12 political political ADJ taxlaw-2806 128 13 left left NOUN taxlaw-2806 128 14 or or CCONJ taxlaw-2806 128 15 right right ADJ taxlaw-2806 128 16 ; ; PUNCT taxlaw-2806 128 17 rather rather ADV taxlaw-2806 128 18 , , PUNCT taxlaw-2806 128 19 there there PRON taxlaw-2806 128 20 is be VERB taxlaw-2806 128 21 a a DET taxlaw-2806 128 22 call call NOUN taxlaw-2806 128 23 for for ADP taxlaw-2806 128 24 a a DET taxlaw-2806 128 25 simpler simple ADJ taxlaw-2806 128 26 tax tax NOUN taxlaw-2806 128 27 system system NOUN taxlaw-2806 128 28 across across ADP taxlaw-2806 128 29 the the DET taxlaw-2806 128 30 political political ADJ taxlaw-2806 128 31 spectrum spectrum NOUN taxlaw-2806 128 32 . . PUNCT taxlaw-2806 129 1 thus thus ADV taxlaw-2806 129 2 , , PUNCT taxlaw-2806 129 3 a a DET taxlaw-2806 129 4 consensus consensus NOUN taxlaw-2806 129 5 seems seem VERB taxlaw-2806 129 6 to to PART taxlaw-2806 129 7 be be AUX taxlaw-2806 129 8 developing develop VERB taxlaw-2806 129 9 that that SCONJ taxlaw-2806 129 10 tax tax NOUN taxlaw-2806 129 11 expenditures expenditure NOUN taxlaw-2806 129 12 are be AUX taxlaw-2806 129 13 the the DET taxlaw-2806 129 14 stumbling stumble VERB taxlaw-2806 129 15 block block NOUN taxlaw-2806 129 16 preventing prevent VERB taxlaw-2806 129 17 sensible sensible ADJ taxlaw-2806 129 18 taxation taxation NOUN taxlaw-2806 129 19 and and CCONJ taxlaw-2806 129 20 are be AUX taxlaw-2806 129 21 responsible responsible ADJ taxlaw-2806 129 22 for for ADP taxlaw-2806 129 23 uncontrollable uncontrollable ADJ taxlaw-2806 129 24 government government NOUN taxlaw-2806 129 25 spending.28 spending.28 NOUN taxlaw-2806 129 26 a a DET taxlaw-2806 129 27 broad broad ADJ taxlaw-2806 129 28 effort effort NOUN taxlaw-2806 129 29 to to PART taxlaw-2806 129 30 rein rein VERB taxlaw-2806 129 31 in in ADP taxlaw-2806 129 32 tax tax NOUN taxlaw-2806 129 33 expenditures expenditure NOUN taxlaw-2806 129 34 is be AUX taxlaw-2806 129 35 undoubtedly undoubtedly ADV taxlaw-2806 129 36 a a DET taxlaw-2806 129 37 good good ADJ taxlaw-2806 129 38 idea idea NOUN taxlaw-2806 129 39 . . PUNCT taxlaw-2806 130 1 nevertheless nevertheless ADV taxlaw-2806 130 2 , , PUNCT taxlaw-2806 130 3 this this DET taxlaw-2806 130 4 article article NOUN taxlaw-2806 130 5 advocates advocate VERB taxlaw-2806 130 6 moderation moderation NOUN taxlaw-2806 130 7 , , PUNCT taxlaw-2806 130 8 and and CCONJ taxlaw-2806 130 9 argues argue VERB taxlaw-2806 130 10 that that SCONJ taxlaw-2806 130 11 those those PRON taxlaw-2806 130 12 who who PRON taxlaw-2806 130 13 support support VERB taxlaw-2806 130 14 a a DET taxlaw-2806 130 15 “ " PUNCT taxlaw-2806 130 16 zero zero NUM taxlaw-2806 130 17 plan plan NOUN taxlaw-2806 130 18 ” " PUNCT taxlaw-2806 130 19 for for ADP taxlaw-2806 130 20 tax tax NOUN taxlaw-2806 130 21 reform reform NOUN taxlaw-2806 130 22 have have VERB taxlaw-2806 130 23 too too ADV taxlaw-2806 130 24 simplistic simplistic ADJ taxlaw-2806 130 25 an an DET taxlaw-2806 130 26 understanding understanding NOUN taxlaw-2806 130 27 of of ADP taxlaw-2806 130 28 tax tax NOUN taxlaw-2806 130 29 expenditures expenditure NOUN taxlaw-2806 130 30 , , PUNCT taxlaw-2806 130 31 and and CCONJ taxlaw-2806 130 32 too too ADV taxlaw-2806 130 33 naïve naïve ADJ taxlaw-2806 130 34 an an DET taxlaw-2806 130 35 approach approach NOUN taxlaw-2806 130 36 to to ADP taxlaw-2806 130 37 tax tax NOUN taxlaw-2806 130 38 reform.29 reform.29 NOUN taxlaw-2806 130 39 first first ADV taxlaw-2806 130 40 , , PUNCT taxlaw-2806 130 41 the the DET taxlaw-2806 130 42 conception conception NOUN taxlaw-2806 130 43 of of ADP taxlaw-2806 130 44 reform reform NOUN taxlaw-2806 130 45 that that PRON taxlaw-2806 130 46 eliminates eliminate VERB taxlaw-2806 130 47 tax tax NOUN taxlaw-2806 130 48 expenditures expenditure NOUN taxlaw-2806 130 49 erroneously erroneously ADV taxlaw-2806 130 50 treats treat VERB taxlaw-2806 130 51 them they PRON taxlaw-2806 130 52 as as ADP taxlaw-2806 130 53 an an DET taxlaw-2806 130 54 undifferentiated undifferentiated ADJ taxlaw-2806 130 55 mass mass NOUN taxlaw-2806 130 56 , , PUNCT taxlaw-2806 130 57 and and CCONJ taxlaw-2806 130 58 ignores ignore VERB taxlaw-2806 130 59 the the DET taxlaw-2806 130 60 important important ADJ taxlaw-2806 130 61 role role NOUN taxlaw-2806 130 62 that that PRON taxlaw-2806 130 63 some some PRON taxlaw-2806 130 64 of of ADP taxlaw-2806 130 65 them they PRON taxlaw-2806 130 66 play play VERB taxlaw-2806 130 67 in in ADP taxlaw-2806 130 68 federal federal ADJ taxlaw-2806 130 69 policy policy NOUN taxlaw-2806 130 70 . . PUNCT taxlaw-2806 131 1 not not PART taxlaw-2806 131 2 all all DET taxlaw-2806 131 3 tax tax NOUN taxlaw-2806 131 4 expenditures expenditure NOUN taxlaw-2806 131 5 are be AUX taxlaw-2806 131 6 giveaways giveaway NOUN taxlaw-2806 131 7 to to PART taxlaw-2806 131 8 rent rent VERB taxlaw-2806 131 9 - - PUNCT taxlaw-2806 131 10 seeking seek VERB taxlaw-2806 131 11 special special ADJ taxlaw-2806 131 12 interests interest NOUN taxlaw-2806 131 13 and and CCONJ taxlaw-2806 131 14 bad bad ADJ taxlaw-2806 131 15 federal federal ADJ taxlaw-2806 131 16 policy policy NOUN taxlaw-2806 131 17 . . PUNCT taxlaw-2806 132 1 congress congress PROPN taxlaw-2806 132 2 must must AUX taxlaw-2806 132 3 pay pay VERB taxlaw-2806 132 4 as as ADV taxlaw-2806 132 5 much much ADJ taxlaw-2806 132 6 attention attention NOUN taxlaw-2806 132 7 to to ADP taxlaw-2806 132 8 the the DET taxlaw-2806 132 9 purposes purpose NOUN taxlaw-2806 132 10 and and CCONJ taxlaw-2806 132 11 effectiveness effectiveness NOUN taxlaw-2806 132 12 of of ADP taxlaw-2806 132 13 individual individual ADJ taxlaw-2806 132 14 tax tax NOUN taxlaw-2806 132 15 expenditures expenditure NOUN taxlaw-2806 132 16 , , PUNCT taxlaw-2806 132 17 and and CCONJ taxlaw-2806 132 18 evaluate evaluate VERB taxlaw-2806 132 19 them they PRON taxlaw-2806 132 20 on on ADP taxlaw-2806 132 21 a a DET taxlaw-2806 132 22 program program NOUN taxlaw-2806 132 23 - - PUNCT taxlaw-2806 132 24 by by ADP taxlaw-2806 132 25 - - PUNCT taxlaw-2806 132 26 program program NOUN taxlaw-2806 132 27 basis basis NOUN taxlaw-2806 132 28 , , PUNCT taxlaw-2806 132 29 as as SCONJ taxlaw-2806 132 30 they they PRON taxlaw-2806 132 31 do do VERB taxlaw-2806 132 32 in in ADP taxlaw-2806 132 33 making make VERB taxlaw-2806 132 34 decisions decision NOUN taxlaw-2806 132 35 about about ADP taxlaw-2806 132 36 whether whether SCONJ taxlaw-2806 132 37 to to PART taxlaw-2806 132 38 discontinue discontinue VERB taxlaw-2806 132 39 direct direct ADJ taxlaw-2806 132 40 spending spending NOUN taxlaw-2806 132 41 programs program NOUN taxlaw-2806 132 42 . . PUNCT taxlaw-2806 133 1 some some DET taxlaw-2806 133 2 tax tax NOUN taxlaw-2806 133 3 expenditures expenditure NOUN taxlaw-2806 133 4 may may AUX taxlaw-2806 133 5 be be AUX taxlaw-2806 133 6 worth worth ADJ taxlaw-2806 133 7 their their PRON taxlaw-2806 133 8 costs cost NOUN taxlaw-2806 133 9 , , PUNCT taxlaw-2806 133 10 if if SCONJ taxlaw-2806 133 11 they they PRON taxlaw-2806 133 12 achieve achieve VERB taxlaw-2806 133 13 important important ADJ taxlaw-2806 133 14 policy policy NOUN taxlaw-2806 133 15 goals goal NOUN taxlaw-2806 133 16 . . PUNCT taxlaw-2806 134 1 as as ADP taxlaw-2806 134 2 part part NOUN taxlaw-2806 134 3 of of ADP taxlaw-2806 134 4 that that DET taxlaw-2806 134 5 critique critique NOUN taxlaw-2806 134 6 , , PUNCT taxlaw-2806 134 7 this this DET taxlaw-2806 134 8 article article NOUN taxlaw-2806 134 9 argues argue VERB taxlaw-2806 134 10 that that SCONJ taxlaw-2806 134 11 we we PRON taxlaw-2806 134 12 know know VERB taxlaw-2806 134 13 precious precious ADJ taxlaw-2806 134 14 little little ADJ taxlaw-2806 134 15 about about ADP taxlaw-2806 134 16 what what PRON taxlaw-2806 134 17 tax tax NOUN taxlaw-2806 134 18 expenditures expenditure NOUN taxlaw-2806 134 19 do do AUX taxlaw-2806 134 20 and and CCONJ taxlaw-2806 134 21 how how SCONJ taxlaw-2806 134 22 they they PRON taxlaw-2806 134 23 affect affect VERB taxlaw-2806 134 24 individuals individual NOUN taxlaw-2806 134 25 . . PUNCT taxlaw-2806 135 1 the the DET taxlaw-2806 135 2 data datum NOUN taxlaw-2806 135 3 that that PRON taxlaw-2806 135 4 the the DET taxlaw-2806 135 5 government government NOUN taxlaw-2806 135 6 provides provide VERB taxlaw-2806 135 7 about about ADP taxlaw-2806 135 8 tax tax NOUN taxlaw-2806 135 9 expenditures expenditure NOUN taxlaw-2806 135 10 sheds shed VERB taxlaw-2806 135 11 too too ADV taxlaw-2806 135 12 little little ADJ taxlaw-2806 135 13 light light NOUN taxlaw-2806 135 14 on on ADP taxlaw-2806 135 15 the the DET taxlaw-2806 135 16 issues issue NOUN taxlaw-2806 135 17 that that PRON taxlaw-2806 135 18 are be AUX taxlaw-2806 135 19 important important ADJ taxlaw-2806 135 20 in in ADP taxlaw-2806 135 21 deciding decide VERB taxlaw-2806 135 22 whether whether SCONJ taxlaw-2806 135 23 they they PRON taxlaw-2806 135 24 are be AUX taxlaw-2806 135 25 desirable desirable ADJ taxlaw-2806 135 26 elements element NOUN taxlaw-2806 135 27 of of ADP taxlaw-2806 135 28 the the DET taxlaw-2806 135 29 law law NOUN taxlaw-2806 135 30 . . PUNCT taxlaw-2806 136 1 today today NOUN taxlaw-2806 136 2 ’s ’s PART taxlaw-2806 136 3 tax tax NOUN taxlaw-2806 136 4 reform reform NOUN taxlaw-2806 136 5 debate debate NOUN taxlaw-2806 136 6 needs need VERB taxlaw-2806 136 7 a a DET taxlaw-2806 136 8 new new ADJ taxlaw-2806 136 9 kind kind NOUN taxlaw-2806 136 10 of of ADP taxlaw-2806 136 11 tax tax NOUN taxlaw-2806 136 12 expenditure expenditure NOUN taxlaw-2806 136 13 budget30 budget30 NOUN taxlaw-2806 136 14 that that PRON taxlaw-2806 136 15 would would AUX taxlaw-2806 136 16 better well ADV taxlaw-2806 136 17 inform inform VERB taxlaw-2806 136 18 policymakers policymaker NOUN taxlaw-2806 136 19 about about ADP taxlaw-2806 136 20 the the DET taxlaw-2806 136 21 nature nature NOUN taxlaw-2806 136 22 of of ADP taxlaw-2806 136 23 the the DET taxlaw-2806 136 24 benefits benefit NOUN taxlaw-2806 136 25 that that PRON taxlaw-2806 136 26 individuals individual NOUN taxlaw-2806 136 27 obtain obtain VERB taxlaw-2806 136 28 from from ADP taxlaw-2806 136 29 tax tax NOUN taxlaw-2806 136 30 expenditures expenditure NOUN taxlaw-2806 136 31 , , PUNCT taxlaw-2806 136 32 who who PRON taxlaw-2806 136 33 really really ADV taxlaw-2806 136 34 enjoys enjoy VERB taxlaw-2806 136 35 benefits benefit NOUN taxlaw-2806 136 36 , , PUNCT taxlaw-2806 136 37 and and CCONJ taxlaw-2806 136 38 who who PRON taxlaw-2806 136 39 would would AUX taxlaw-2806 136 40 bear bear VERB taxlaw-2806 136 41 the the DET taxlaw-2806 136 42 economic economic ADJ taxlaw-2806 136 43 loss loss NOUN taxlaw-2806 136 44 that that PRON taxlaw-2806 136 45 would would AUX taxlaw-2806 136 46 follow follow VERB taxlaw-2806 136 47 their their PRON taxlaw-2806 136 48 repeal repeal NOUN taxlaw-2806 136 49 . . PUNCT taxlaw-2806 137 1 second second ADJ taxlaw-2806 137 2 , , PUNCT taxlaw-2806 137 3 in in ADP taxlaw-2806 137 4 this this DET taxlaw-2806 137 5 round round NOUN taxlaw-2806 137 6 of of ADP taxlaw-2806 137 7 reform reform NOUN taxlaw-2806 137 8 , , PUNCT taxlaw-2806 137 9 revenue revenue NOUN taxlaw-2806 137 10 is be AUX taxlaw-2806 137 11 central central ADJ taxlaw-2806 137 12 . . PUNCT taxlaw-2806 138 1 to to ADP taxlaw-2806 138 2 that that DET taxlaw-2806 138 3 end end NOUN taxlaw-2806 138 4 , , PUNCT taxlaw-2806 138 5 this this DET taxlaw-2806 138 6 article article NOUN taxlaw-2806 138 7 challenges challenge VERB taxlaw-2806 138 8 the the DET taxlaw-2806 138 9 assumption assumption NOUN taxlaw-2806 138 10 implicit implicit NOUN taxlaw-2806 138 11 in in ADP taxlaw-2806 138 12 the the DET taxlaw-2806 138 13 tax tax NOUN taxlaw-2806 138 14 expenditure expenditure NOUN taxlaw-2806 138 15 budgets budget NOUN taxlaw-2806 138 16 about about ADP taxlaw-2806 138 17 how how SCONJ taxlaw-2806 138 18 much much ADJ taxlaw-2806 138 19 revenue revenue NOUN taxlaw-2806 138 20 would would AUX taxlaw-2806 138 21 be be AUX taxlaw-2806 138 22 raised raise VERB taxlaw-2806 138 23 if if SCONJ taxlaw-2806 138 24 all all DET taxlaw-2806 138 25 tax tax NOUN taxlaw-2806 138 26 expenditures expenditure NOUN taxlaw-2806 138 27 were be AUX taxlaw-2806 138 28 eliminated eliminate VERB taxlaw-2806 138 29 . . PUNCT taxlaw-2806 139 1 the the DET taxlaw-2806 139 2 revenue revenue NOUN taxlaw-2806 139 3 loss loss NOUN taxlaw-2806 139 4 data datum NOUN taxlaw-2806 139 5 that that PRON taxlaw-2806 139 6 the the DET taxlaw-2806 139 7 government government NOUN taxlaw-2806 139 8 compiles compile NOUN taxlaw-2806 139 9 do do AUX taxlaw-2806 139 10 not not PART taxlaw-2806 139 11 sufficiently sufficiently ADV taxlaw-2806 139 12 acknowledge acknowledge VERB taxlaw-2806 139 13 that that SCONJ taxlaw-2806 139 14 taxpayers taxpayer NOUN taxlaw-2806 139 15 would would AUX taxlaw-2806 139 16 change change VERB taxlaw-2806 139 17 their their PRON taxlaw-2806 139 18 behavior behavior NOUN taxlaw-2806 139 19 to to PART taxlaw-2806 139 20 avoid avoid VERB taxlaw-2806 139 21 paying pay VERB taxlaw-2806 139 22 tax tax NOUN taxlaw-2806 139 23 , , PUNCT taxlaw-2806 139 24 frustrating frustrating ADJ taxlaw-2806 139 25 revenue revenue NOUN taxlaw-2806 139 26 - - PUNCT taxlaw-2806 139 27 raising raise VERB taxlaw-2806 139 28 efforts effort NOUN taxlaw-2806 139 29 after after ADP taxlaw-2806 139 30 tax tax NOUN taxlaw-2806 139 31 expenditure expenditure NOUN taxlaw-2806 139 32 repeal repeal NOUN taxlaw-2806 139 33 . . PUNCT taxlaw-2806 140 1 third third ADJ taxlaw-2806 140 2 , , PUNCT taxlaw-2806 140 3 any any DET taxlaw-2806 140 4 legislative legislative ADJ taxlaw-2806 140 5 effort effort NOUN taxlaw-2806 140 6 that that PRON taxlaw-2806 140 7 relies rely VERB taxlaw-2806 140 8 on on ADP taxlaw-2806 140 9 the the DET taxlaw-2806 140 10 distinction distinction NOUN taxlaw-2806 140 11 between between ADP taxlaw-2806 140 12 tax tax NOUN taxlaw-2806 140 13 expenditures expenditure NOUN taxlaw-2806 140 14 and and CCONJ taxlaw-2806 140 15 structural structural ADJ taxlaw-2806 140 16 provisions provision NOUN taxlaw-2806 140 17 in in ADP taxlaw-2806 140 18 the the DET taxlaw-2806 140 19 law law NOUN taxlaw-2806 140 20 is be AUX taxlaw-2806 140 21 bound bind VERB taxlaw-2806 140 22 to to PART taxlaw-2806 140 23 get get AUX taxlaw-2806 140 24 lost lose VERB taxlaw-2806 140 25 in in ADP taxlaw-2806 140 26 the the DET taxlaw-2806 140 27 morass morass NOUN taxlaw-2806 140 28 over over ADP taxlaw-2806 140 29 the the DET taxlaw-2806 140 30 definition definition NOUN taxlaw-2806 140 31 of of ADP taxlaw-2806 140 32 a a DET taxlaw-2806 140 33 tax tax NOUN taxlaw-2806 140 34 expenditure expenditure NOUN taxlaw-2806 140 35 . . PUNCT taxlaw-2806 141 1 ever ever ADV taxlaw-2806 141 2 since since SCONJ taxlaw-2806 141 3 the the DET taxlaw-2806 141 4 term term NOUN taxlaw-2806 141 5 “ " PUNCT taxlaw-2806 141 6 tax tax NOUN taxlaw-2806 141 7 expenditure expenditure NOUN taxlaw-2806 141 8 ” " PUNCT taxlaw-2806 141 9 was be AUX taxlaw-2806 141 10 coined coin VERB taxlaw-2806 141 11 , , PUNCT taxlaw-2806 141 12 see see VERB taxlaw-2806 141 13 federal federal ADJ taxlaw-2806 141 14 individual individual ADJ taxlaw-2806 141 15 income income NOUN taxlaw-2806 141 16 tax tax NOUN taxlaw-2806 141 17 rates rate NOUN taxlaw-2806 141 18 history history NOUN taxlaw-2806 141 19 : : PUNCT taxlaw-2806 141 20 income income NOUN taxlaw-2806 141 21 years year NOUN taxlaw-2806 141 22 1913 1913 NUM taxlaw-2806 141 23 - - SYM taxlaw-2806 141 24 2010 2010 NUM taxlaw-2806 141 25 , , PUNCT taxlaw-2806 141 26 tax tax NOUN taxlaw-2806 141 27 foundation foundation NOUN taxlaw-2806 141 28 ( ( PUNCT taxlaw-2806 141 29 dec dec PROPN taxlaw-2806 141 30 . . PROPN taxlaw-2806 141 31 22 22 NUM taxlaw-2806 141 32 , , PUNCT taxlaw-2806 141 33 2010 2010 NUM taxlaw-2806 141 34 ) ) PUNCT taxlaw-2806 141 35 , , PUNCT taxlaw-2806 141 36 http://www.taxfoundation.org/files/fed_individual_rate_history-june2010.pdf http://www.taxfoundation.org/files/fed_individual_rate_history-june2010.pdf PROPN taxlaw-2806 141 37 . . PUNCT taxlaw-2806 142 1 27 27 NUM taxlaw-2806 142 2 see see VERB taxlaw-2806 142 3 , , PUNCT taxlaw-2806 142 4 e.g. e.g. ADV taxlaw-2806 142 5 , , PUNCT taxlaw-2806 142 6 robert robert PROPN taxlaw-2806 142 7 hall hall PROPN taxlaw-2806 142 8 & & CCONJ taxlaw-2806 142 9 alvin alvin PROPN taxlaw-2806 142 10 rabushka rabushka PROPN taxlaw-2806 142 11 , , PUNCT taxlaw-2806 142 12 the the DET taxlaw-2806 142 13 flat flat ADJ taxlaw-2806 142 14 tax tax NOUN taxlaw-2806 142 15 , , PUNCT taxlaw-2806 142 16 at at ADP taxlaw-2806 142 17 xiv xiv PROPN taxlaw-2806 142 18 ( ( PUNCT taxlaw-2806 142 19 2nd 2nd ADJ taxlaw-2806 142 20 ed ed NOUN taxlaw-2806 142 21 . . PROPN taxlaw-2806 142 22 1995 1995 NUM taxlaw-2806 142 23 ) ) PUNCT taxlaw-2806 142 24 ; ; PUNCT taxlaw-2806 142 25 neal neal PROPN taxlaw-2806 142 26 boortz boortz PROPN taxlaw-2806 142 27 & & CCONJ taxlaw-2806 142 28 john john PROPN taxlaw-2806 142 29 linder linder PROPN taxlaw-2806 142 30 , , PUNCT taxlaw-2806 142 31 the the DET taxlaw-2806 142 32 fairtax fairtax NOUN taxlaw-2806 142 33 book book NOUN taxlaw-2806 142 34 70 70 NUM taxlaw-2806 142 35 - - SYM taxlaw-2806 142 36 71 71 NUM taxlaw-2806 142 37 ( ( PUNCT taxlaw-2806 142 38 2005 2005 NUM taxlaw-2806 142 39 ) ) PUNCT taxlaw-2806 142 40 . . PUNCT taxlaw-2806 143 1 see see VERB taxlaw-2806 143 2 also also ADV taxlaw-2806 143 3 president president PROPN taxlaw-2806 143 4 ’s ’s PART taxlaw-2806 143 5 advisory advisory ADJ taxlaw-2806 143 6 panel panel NOUN taxlaw-2806 143 7 on on ADP taxlaw-2806 143 8 fed fed PROPN taxlaw-2806 143 9 . . PUNCT taxlaw-2806 144 1 tax tax NOUN taxlaw-2806 144 2 reform reform NOUN taxlaw-2806 144 3 , , PUNCT taxlaw-2806 144 4 supra supra PROPN taxlaw-2806 144 5 note note PROPN taxlaw-2806 144 6 17 17 NUM taxlaw-2806 144 7 , , PUNCT taxlaw-2806 144 8 at at ADP taxlaw-2806 144 9 xiv xiv PROPN taxlaw-2806 144 10 . . PUNCT taxlaw-2806 145 1 28 28 NUM taxlaw-2806 145 2 see see VERB taxlaw-2806 145 3 nat’l nat’l NOUN taxlaw-2806 145 4 comm’n comm’n NOUN taxlaw-2806 145 5 on on ADP taxlaw-2806 145 6 fiscal fiscal ADJ taxlaw-2806 145 7 resp resp NOUN taxlaw-2806 145 8 . . PUNCT taxlaw-2806 146 1 & & CCONJ taxlaw-2806 146 2 reform reform PROPN taxlaw-2806 147 1 , , PUNCT taxlaw-2806 147 2 supra supra PROPN taxlaw-2806 147 3 note note NOUN taxlaw-2806 147 4 12 12 NUM taxlaw-2806 147 5 , , PUNCT taxlaw-2806 147 6 at at ADP taxlaw-2806 147 7 28 28 NUM taxlaw-2806 147 8 . . PUNCT taxlaw-2806 147 9 29 29 NUM taxlaw-2806 147 10 entitlement entitlement NOUN taxlaw-2806 147 11 spending spending NOUN taxlaw-2806 147 12 , , PUNCT taxlaw-2806 147 13 particularly particularly ADV taxlaw-2806 147 14 health health NOUN taxlaw-2806 147 15 - - PUNCT taxlaw-2806 147 16 care care NOUN taxlaw-2806 147 17 spending spending NOUN taxlaw-2806 147 18 , , PUNCT taxlaw-2806 147 19 is be AUX taxlaw-2806 147 20 more more ADV taxlaw-2806 147 21 important important ADJ taxlaw-2806 147 22 to to ADP taxlaw-2806 147 23 the the DET taxlaw-2806 147 24 long long ADJ taxlaw-2806 147 25 - - PUNCT taxlaw-2806 147 26 term term NOUN taxlaw-2806 147 27 fiscal fiscal ADJ taxlaw-2806 147 28 challenge challenge NOUN taxlaw-2806 147 29 than than SCONJ taxlaw-2806 147 30 are be AUX taxlaw-2806 147 31 tax tax NOUN taxlaw-2806 147 32 expenditures expenditure NOUN taxlaw-2806 147 33 . . PUNCT taxlaw-2806 148 1 the the DET taxlaw-2806 148 2 fiscal fiscal ADJ taxlaw-2806 148 3 commission commission NOUN taxlaw-2806 148 4 acknowledged acknowledge VERB taxlaw-2806 148 5 this this PRON taxlaw-2806 148 6 in in ADP taxlaw-2806 148 7 its its PRON taxlaw-2806 148 8 report report NOUN taxlaw-2806 148 9 : : PUNCT taxlaw-2806 148 10 “ " PUNCT taxlaw-2806 148 11 federal federal ADJ taxlaw-2806 148 12 health health NOUN taxlaw-2806 148 13 care care NOUN taxlaw-2806 148 14 spending spending NOUN taxlaw-2806 148 15 represents represent VERB taxlaw-2806 148 16 our our PRON taxlaw-2806 148 17 single single ADJ taxlaw-2806 148 18 largest large ADJ taxlaw-2806 148 19 fiscal fiscal ADJ taxlaw-2806 148 20 challenge challenge NOUN taxlaw-2806 148 21 over over ADP taxlaw-2806 148 22 the the DET taxlaw-2806 148 23 long long ADV taxlaw-2806 148 24 - - PUNCT taxlaw-2806 148 25 run run NOUN taxlaw-2806 148 26 . . PUNCT taxlaw-2806 149 1 as as SCONJ taxlaw-2806 149 2 the the DET taxlaw-2806 149 3 baby baby NOUN taxlaw-2806 149 4 boomers boomer NOUN taxlaw-2806 149 5 retire retire VERB taxlaw-2806 149 6 and and CCONJ taxlaw-2806 149 7 overall overall ADJ taxlaw-2806 149 8 health health NOUN taxlaw-2806 149 9 care care NOUN taxlaw-2806 149 10 costs cost NOUN taxlaw-2806 149 11 continue continue VERB taxlaw-2806 149 12 to to PART taxlaw-2806 149 13 grow grow VERB taxlaw-2806 149 14 faster fast ADV taxlaw-2806 149 15 than than ADP taxlaw-2806 149 16 the the DET taxlaw-2806 149 17 economy economy NOUN taxlaw-2806 149 18 , , PUNCT taxlaw-2806 149 19 federal federal ADJ taxlaw-2806 149 20 health health NOUN taxlaw-2806 149 21 spending spending NOUN taxlaw-2806 149 22 threatens threaten VERB taxlaw-2806 149 23 to to PART taxlaw-2806 149 24 balloon balloon VERB taxlaw-2806 149 25 . . PUNCT taxlaw-2806 150 1 under under ADP taxlaw-2806 150 2 its its PRON taxlaw-2806 150 3 extended extend VERB taxlaw-2806 150 4 - - PUNCT taxlaw-2806 150 5 baseline baseline NOUN taxlaw-2806 150 6 scenario scenario NOUN taxlaw-2806 150 7 , , PUNCT taxlaw-2806 150 8 cbo cbo PROPN taxlaw-2806 150 9 projects project VERB taxlaw-2806 150 10 that that SCONJ taxlaw-2806 150 11 federal federal ADJ taxlaw-2806 150 12 health health NOUN taxlaw-2806 150 13 care care NOUN taxlaw-2806 150 14 spending spending NOUN taxlaw-2806 150 15 for for ADP taxlaw-2806 150 16 medicare medicare PROPN taxlaw-2806 150 17 , , PUNCT taxlaw-2806 150 18 medicaid medicaid PROPN taxlaw-2806 150 19 , , PUNCT taxlaw-2806 150 20 the the DET taxlaw-2806 150 21 children child NOUN taxlaw-2806 150 22 ’s ’s PART taxlaw-2806 150 23 health health NOUN taxlaw-2806 150 24 insurance insurance NOUN taxlaw-2806 150 25 program program NOUN taxlaw-2806 150 26 ( ( PUNCT taxlaw-2806 150 27 chip chip NOUN taxlaw-2806 150 28 ) ) PUNCT taxlaw-2806 150 29 , , PUNCT taxlaw-2806 150 30 and and CCONJ taxlaw-2806 150 31 the the DET taxlaw-2806 150 32 health health NOUN taxlaw-2806 150 33 insurance insurance NOUN taxlaw-2806 150 34 exchange exchange NOUN taxlaw-2806 150 35 subsidies subsidy NOUN taxlaw-2806 150 36 will will AUX taxlaw-2806 150 37 grow grow VERB taxlaw-2806 150 38 from from ADP taxlaw-2806 150 39 nearly nearly ADV taxlaw-2806 150 40 6 6 NUM taxlaw-2806 150 41 percent percent NOUN taxlaw-2806 150 42 of of ADP taxlaw-2806 150 43 gdp gdp NOUN taxlaw-2806 150 44 in in ADP taxlaw-2806 150 45 2010 2010 NUM taxlaw-2806 150 46 to to ADP taxlaw-2806 150 47 about about ADV taxlaw-2806 150 48 10 10 NUM taxlaw-2806 150 49 percent percent NOUN taxlaw-2806 150 50 in in ADP taxlaw-2806 150 51 2035 2035 NUM taxlaw-2806 150 52 , , PUNCT taxlaw-2806 150 53 and and CCONJ taxlaw-2806 150 54 continue continue VERB taxlaw-2806 150 55 to to PART taxlaw-2806 150 56 grow grow VERB taxlaw-2806 150 57 thereafter thereafter ADV taxlaw-2806 150 58 . . PUNCT taxlaw-2806 150 59 ” " PUNCT taxlaw-2806 151 1 see see VERB taxlaw-2806 151 2 i i PRON taxlaw-2806 151 3 d. d. PROPN taxlaw-2806 151 4 at at ADP taxlaw-2806 151 5 36 36 NUM taxlaw-2806 151 6 . . PUNCT taxlaw-2806 151 7 30 30 NUM taxlaw-2806 152 1 the the DET taxlaw-2806 152 2 tax tax NOUN taxlaw-2806 152 3 expenditure expenditure NOUN taxlaw-2806 152 4 budgets budget NOUN taxlaw-2806 152 5 compiled compile VERB taxlaw-2806 152 6 currently currently ADV taxlaw-2806 152 7 provide provide VERB taxlaw-2806 152 8 revenue revenue NOUN taxlaw-2806 152 9 loss loss NOUN taxlaw-2806 152 10 information information NOUN taxlaw-2806 152 11 for for ADP taxlaw-2806 152 12 a a DET taxlaw-2806 152 13 list list NOUN taxlaw-2806 152 14 of of ADP taxlaw-2806 152 15 tax tax NOUN taxlaw-2806 152 16 expenditures expenditure NOUN taxlaw-2806 152 17 and and CCONJ taxlaw-2806 152 18 very very ADV taxlaw-2806 152 19 limited limited ADJ taxlaw-2806 152 20 other other ADJ taxlaw-2806 152 21 data datum NOUN taxlaw-2806 152 22 . . PUNCT taxlaw-2806 153 1 see see VERB taxlaw-2806 153 2 infra infra NOUN taxlaw-2806 153 3 section section NOUN taxlaw-2806 153 4 ii.c ii.c VERB taxlaw-2806 153 5 . . PUNCT taxlaw-2806 154 1 2011 2011 NUM taxlaw-2806 154 2 ] ] PUNCT taxlaw-2806 154 3 tax tax NOUN taxlaw-2806 154 4 expenditures expenditure NOUN taxlaw-2806 154 5 , , PUNCT taxlaw-2806 154 6 reform reform NOUN taxlaw-2806 154 7 , , PUNCT taxlaw-2806 154 8 and and CCONJ taxlaw-2806 154 9 distributive distributive ADJ taxlaw-2806 154 10 justice justice NOUN taxlaw-2806 154 11 7 7 NUM taxlaw-2806 154 12 there there PRON taxlaw-2806 154 13 has have AUX taxlaw-2806 154 14 been be AUX taxlaw-2806 154 15 disagreement disagreement ADJ taxlaw-2806 154 16 about about ADP taxlaw-2806 154 17 which which DET taxlaw-2806 154 18 provisions provision NOUN taxlaw-2806 154 19 count count VERB taxlaw-2806 154 20 as as ADP taxlaw-2806 154 21 tax tax NOUN taxlaw-2806 154 22 expenditures.31 expenditures.31 NOUN taxlaw-2806 154 23 the the DET taxlaw-2806 154 24 two two NUM taxlaw-2806 154 25 government government NOUN taxlaw-2806 154 26 compilers compiler NOUN taxlaw-2806 154 27 of of ADP taxlaw-2806 154 28 tax tax NOUN taxlaw-2806 154 29 expenditure expenditure NOUN taxlaw-2806 154 30 budgets budget NOUN taxlaw-2806 154 31 , , PUNCT taxlaw-2806 154 32 the the DET taxlaw-2806 154 33 joint joint ADJ taxlaw-2806 154 34 committee committee NOUN taxlaw-2806 154 35 on on ADP taxlaw-2806 154 36 taxation taxation NOUN taxlaw-2806 154 37 and and CCONJ taxlaw-2806 154 38 the the DET taxlaw-2806 154 39 treasury treasury PROPN taxlaw-2806 154 40 department department PROPN taxlaw-2806 154 41 , , PUNCT taxlaw-2806 154 42 disagree disagree VERB taxlaw-2806 154 43 about about ADP taxlaw-2806 154 44 the the DET taxlaw-2806 154 45 provisions provision NOUN taxlaw-2806 154 46 to to PART taxlaw-2806 154 47 include include VERB taxlaw-2806 154 48 in in ADP taxlaw-2806 154 49 the the DET taxlaw-2806 154 50 list list NOUN taxlaw-2806 154 51 . . PUNCT taxlaw-2806 155 1 any any DET taxlaw-2806 155 2 version version NOUN taxlaw-2806 155 3 of of ADP taxlaw-2806 155 4 tax tax NOUN taxlaw-2806 155 5 reform reform NOUN taxlaw-2806 155 6 that that PRON taxlaw-2806 155 7 relies rely VERB taxlaw-2806 155 8 on on ADP taxlaw-2806 155 9 this this DET taxlaw-2806 155 10 distinction distinction NOUN taxlaw-2806 155 11 places place VERB taxlaw-2806 155 12 more more ADJ taxlaw-2806 155 13 pressure pressure NOUN taxlaw-2806 155 14 on on ADP taxlaw-2806 155 15 the the DET taxlaw-2806 155 16 definition definition NOUN taxlaw-2806 155 17 than than SCONJ taxlaw-2806 155 18 it it PRON taxlaw-2806 155 19 can can AUX taxlaw-2806 155 20 bear bear VERB taxlaw-2806 155 21 . . PUNCT taxlaw-2806 156 1 the the DET taxlaw-2806 156 2 tax tax NOUN taxlaw-2806 156 3 expenditure expenditure NOUN taxlaw-2806 156 4 budget budget NOUN taxlaw-2806 156 5 was be AUX taxlaw-2806 156 6 not not PART taxlaw-2806 156 7 designed design VERB taxlaw-2806 156 8 to to PART taxlaw-2806 156 9 be be AUX taxlaw-2806 156 10 the the DET taxlaw-2806 156 11 final final ADJ taxlaw-2806 156 12 arbiter arbiter NOUN taxlaw-2806 156 13 of of ADP taxlaw-2806 156 14 desirable desirable ADJ taxlaw-2806 156 15 law law NOUN taxlaw-2806 156 16 ; ; PUNCT taxlaw-2806 156 17 it it PRON taxlaw-2806 156 18 was be AUX taxlaw-2806 156 19 meant mean VERB taxlaw-2806 156 20 to to PART taxlaw-2806 156 21 be be AUX taxlaw-2806 156 22 an an DET taxlaw-2806 156 23 informational informational ADJ taxlaw-2806 156 24 tool tool NOUN taxlaw-2806 156 25 for for ADP taxlaw-2806 156 26 congress congress PROPN taxlaw-2806 156 27 , , PUNCT taxlaw-2806 156 28 the the DET taxlaw-2806 156 29 president president NOUN taxlaw-2806 156 30 , , PUNCT taxlaw-2806 156 31 and and CCONJ taxlaw-2806 156 32 other other ADJ taxlaw-2806 156 33 interested interested ADJ taxlaw-2806 156 34 observers observer NOUN taxlaw-2806 156 35 . . PUNCT taxlaw-2806 157 1 it it PRON taxlaw-2806 157 2 is be AUX taxlaw-2806 157 3 a a DET taxlaw-2806 157 4 mistake mistake NOUN taxlaw-2806 157 5 to to PART taxlaw-2806 157 6 make make VERB taxlaw-2806 157 7 it it PRON taxlaw-2806 157 8 the the DET taxlaw-2806 157 9 critical critical ADJ taxlaw-2806 157 10 source source NOUN taxlaw-2806 157 11 for for ADP taxlaw-2806 157 12 tax tax NOUN taxlaw-2806 157 13 reform reform NOUN taxlaw-2806 157 14 because because SCONJ taxlaw-2806 157 15 as as ADP taxlaw-2806 157 16 an an DET taxlaw-2806 157 17 informational informational ADJ taxlaw-2806 157 18 tool tool NOUN taxlaw-2806 157 19 , , PUNCT taxlaw-2806 157 20 it it PRON taxlaw-2806 157 21 lacks lack VERB taxlaw-2806 157 22 a a DET taxlaw-2806 157 23 normative normative ADJ taxlaw-2806 157 24 foundation foundation NOUN taxlaw-2806 157 25 . . PUNCT taxlaw-2806 158 1 finally finally ADV taxlaw-2806 158 2 , , PUNCT taxlaw-2806 158 3 this this DET taxlaw-2806 158 4 article article NOUN taxlaw-2806 158 5 questions question VERB taxlaw-2806 158 6 the the DET taxlaw-2806 158 7 unstated unstated ADJ taxlaw-2806 158 8 normative normative ADJ taxlaw-2806 158 9 position position NOUN taxlaw-2806 158 10 of of ADP taxlaw-2806 158 11 the the DET taxlaw-2806 158 12 tax tax NOUN taxlaw-2806 158 13 reform reform NOUN taxlaw-2806 158 14 proposals proposal NOUN taxlaw-2806 158 15 . . PUNCT taxlaw-2806 159 1 while while SCONJ taxlaw-2806 159 2 the the DET taxlaw-2806 159 3 proposals proposal NOUN taxlaw-2806 159 4 acknowledge acknowledge VERB taxlaw-2806 159 5 the the DET taxlaw-2806 159 6 need need NOUN taxlaw-2806 159 7 for for ADP taxlaw-2806 159 8 revenue revenue NOUN taxlaw-2806 159 9 and and CCONJ taxlaw-2806 159 10 the the DET taxlaw-2806 159 11 desirability desirability NOUN taxlaw-2806 159 12 of of ADP taxlaw-2806 159 13 improving improve VERB taxlaw-2806 159 14 efficiency efficiency NOUN taxlaw-2806 159 15 and and CCONJ taxlaw-2806 159 16 economic economic ADJ taxlaw-2806 159 17 growth growth NOUN taxlaw-2806 159 18 , , PUNCT taxlaw-2806 159 19 the the DET taxlaw-2806 159 20 tax tax NOUN taxlaw-2806 159 21 law law NOUN taxlaw-2806 159 22 ’s ’s PART taxlaw-2806 159 23 role role NOUN taxlaw-2806 159 24 in in ADP taxlaw-2806 159 25 promoting promote VERB taxlaw-2806 159 26 equity equity NOUN taxlaw-2806 159 27 is be AUX taxlaw-2806 159 28 largely largely ADV taxlaw-2806 159 29 ignored ignore VERB taxlaw-2806 159 30 . . PUNCT taxlaw-2806 160 1 this this PRON taxlaw-2806 160 2 is be AUX taxlaw-2806 160 3 an an DET taxlaw-2806 160 4 unfortunate unfortunate ADJ taxlaw-2806 160 5 oversight oversight NOUN taxlaw-2806 160 6 because because SCONJ taxlaw-2806 160 7 taxation taxation NOUN taxlaw-2806 160 8 is be AUX taxlaw-2806 160 9 uniquely uniquely ADV taxlaw-2806 160 10 suited suited ADJ taxlaw-2806 160 11 to to PART taxlaw-2806 160 12 promote promote VERB taxlaw-2806 160 13 economic economic ADJ taxlaw-2806 160 14 justice justice NOUN taxlaw-2806 160 15 . . PUNCT taxlaw-2806 161 1 particularly particularly ADV taxlaw-2806 161 2 where where SCONJ taxlaw-2806 161 3 other other ADJ taxlaw-2806 161 4 aspects aspect NOUN taxlaw-2806 161 5 of of ADP taxlaw-2806 161 6 the the DET taxlaw-2806 161 7 law law NOUN taxlaw-2806 161 8 aim aim VERB taxlaw-2806 161 9 for for ADP taxlaw-2806 161 10 efficiency efficiency NOUN taxlaw-2806 161 11 , , PUNCT taxlaw-2806 161 12 the the DET taxlaw-2806 161 13 tax tax NOUN taxlaw-2806 161 14 law law NOUN taxlaw-2806 161 15 ’s ’s PART taxlaw-2806 161 16 role role NOUN taxlaw-2806 161 17 in in ADP taxlaw-2806 161 18 fostering foster VERB taxlaw-2806 161 19 a a DET taxlaw-2806 161 20 fair fair ADJ taxlaw-2806 161 21 distribution distribution NOUN taxlaw-2806 161 22 of of ADP taxlaw-2806 161 23 wealth wealth NOUN taxlaw-2806 161 24 and and CCONJ taxlaw-2806 161 25 income income NOUN taxlaw-2806 161 26 is be AUX taxlaw-2806 161 27 particularly particularly ADV taxlaw-2806 161 28 important important ADJ taxlaw-2806 161 29 . . PUNCT taxlaw-2806 162 1 policymakers policymaker NOUN taxlaw-2806 162 2 may may AUX taxlaw-2806 162 3 need need VERB taxlaw-2806 162 4 to to PART taxlaw-2806 162 5 balance balance VERB taxlaw-2806 162 6 efficiency efficiency NOUN taxlaw-2806 162 7 losses loss NOUN taxlaw-2806 162 8 against against ADP taxlaw-2806 162 9 equity equity NOUN taxlaw-2806 162 10 gains gain NOUN taxlaw-2806 162 11 , , PUNCT taxlaw-2806 162 12 and and CCONJ taxlaw-2806 162 13 tax tax NOUN taxlaw-2806 162 14 expenditures expenditure NOUN taxlaw-2806 162 15 that that PRON taxlaw-2806 162 16 promote promote VERB taxlaw-2806 162 17 equity equity NOUN taxlaw-2806 162 18 may may AUX taxlaw-2806 162 19 be be AUX taxlaw-2806 162 20 worth worth ADJ taxlaw-2806 162 21 retaining retain VERB taxlaw-2806 162 22 despite despite SCONJ taxlaw-2806 162 23 the the DET taxlaw-2806 162 24 costs cost NOUN taxlaw-2806 162 25 in in ADP taxlaw-2806 162 26 revenue revenue NOUN taxlaw-2806 162 27 and and CCONJ taxlaw-2806 162 28 economic economic ADJ taxlaw-2806 162 29 distortion distortion NOUN taxlaw-2806 162 30 . . PUNCT taxlaw-2806 163 1 the the DET taxlaw-2806 163 2 article article NOUN taxlaw-2806 163 3 proceeds proceed VERB taxlaw-2806 163 4 as as SCONJ taxlaw-2806 163 5 follows follow VERB taxlaw-2806 163 6 . . PUNCT taxlaw-2806 164 1 the the DET taxlaw-2806 164 2 next next ADJ taxlaw-2806 164 3 section section NOUN taxlaw-2806 164 4 , , PUNCT taxlaw-2806 164 5 part part PROPN taxlaw-2806 164 6 ii ii PROPN taxlaw-2806 164 7 , , PUNCT taxlaw-2806 164 8 provides provide VERB taxlaw-2806 164 9 background background NOUN taxlaw-2806 164 10 that that PRON taxlaw-2806 164 11 explains explain VERB taxlaw-2806 164 12 the the DET taxlaw-2806 164 13 relevant relevant ADJ taxlaw-2806 164 14 history history NOUN taxlaw-2806 164 15 of of ADP taxlaw-2806 164 16 tax tax NOUN taxlaw-2806 164 17 expenditure expenditure NOUN taxlaw-2806 164 18 analysis analysis NOUN taxlaw-2806 164 19 and and CCONJ taxlaw-2806 164 20 the the DET taxlaw-2806 164 21 recent recent ADJ taxlaw-2806 164 22 proposals proposal NOUN taxlaw-2806 164 23 for for ADP taxlaw-2806 164 24 reform reform NOUN taxlaw-2806 164 25 that that PRON taxlaw-2806 164 26 rely rely VERB taxlaw-2806 164 27 so so ADV taxlaw-2806 164 28 heavily heavily ADV taxlaw-2806 164 29 on on ADP taxlaw-2806 164 30 repealing repeal VERB taxlaw-2806 164 31 tax tax NOUN taxlaw-2806 164 32 expenditures expenditure NOUN taxlaw-2806 164 33 . . PUNCT taxlaw-2806 165 1 part part NOUN taxlaw-2806 165 2 iii iii NUM taxlaw-2806 165 3 critiques critique NOUN taxlaw-2806 165 4 the the DET taxlaw-2806 165 5 tax tax NOUN taxlaw-2806 165 6 reform reform NOUN taxlaw-2806 165 7 proposals proposal NOUN taxlaw-2806 165 8 in in ADP taxlaw-2806 165 9 particular particular ADJ taxlaw-2806 165 10 , , PUNCT taxlaw-2806 165 11 and and CCONJ taxlaw-2806 165 12 the the DET taxlaw-2806 165 13 status status NOUN taxlaw-2806 165 14 quo quo NOUN taxlaw-2806 165 15 concerning concern VERB taxlaw-2806 165 16 tax tax NOUN taxlaw-2806 165 17 expenditures expenditure NOUN taxlaw-2806 165 18 more more ADV taxlaw-2806 165 19 generally generally ADV taxlaw-2806 165 20 . . PUNCT taxlaw-2806 166 1 the the DET taxlaw-2806 166 2 serious serious ADJ taxlaw-2806 166 3 problems problem NOUN taxlaw-2806 166 4 that that PRON taxlaw-2806 166 5 have have AUX taxlaw-2806 166 6 long long ADV taxlaw-2806 166 7 been be AUX taxlaw-2806 166 8 present present ADJ taxlaw-2806 166 9 in in ADP taxlaw-2806 166 10 the the DET taxlaw-2806 166 11 tax tax NOUN taxlaw-2806 166 12 expenditure expenditure NOUN taxlaw-2806 166 13 budget budget NOUN taxlaw-2806 166 14 are be AUX taxlaw-2806 166 15 illuminated illuminate VERB taxlaw-2806 166 16 by by ADP taxlaw-2806 166 17 the the DET taxlaw-2806 166 18 tax tax NOUN taxlaw-2806 166 19 reform reform NOUN taxlaw-2806 166 20 debate debate NOUN taxlaw-2806 166 21 , , PUNCT taxlaw-2806 166 22 but but CCONJ taxlaw-2806 166 23 the the DET taxlaw-2806 166 24 critiques critique NOUN taxlaw-2806 166 25 developed develop VERB taxlaw-2806 166 26 here here ADV taxlaw-2806 166 27 about about ADP taxlaw-2806 166 28 the the DET taxlaw-2806 166 29 dearth dearth NOUN taxlaw-2806 166 30 of of ADP taxlaw-2806 166 31 information information NOUN taxlaw-2806 166 32 concerning concern VERB taxlaw-2806 166 33 tax tax NOUN taxlaw-2806 166 34 expenditures expenditure NOUN taxlaw-2806 166 35 transcend transcend VERB taxlaw-2806 166 36 that that DET taxlaw-2806 166 37 debate debate NOUN taxlaw-2806 166 38 . . PUNCT taxlaw-2806 167 1 if if SCONJ taxlaw-2806 167 2 we we PRON taxlaw-2806 167 3 are be AUX taxlaw-2806 167 4 to to PART taxlaw-2806 167 5 continue continue VERB taxlaw-2806 167 6 compiling compile VERB taxlaw-2806 167 7 tax tax NOUN taxlaw-2806 167 8 expenditure expenditure NOUN taxlaw-2806 167 9 budgets budget NOUN taxlaw-2806 167 10 , , PUNCT taxlaw-2806 167 11 we we PRON taxlaw-2806 167 12 need need VERB taxlaw-2806 167 13 to to PART taxlaw-2806 167 14 start start VERB taxlaw-2806 167 15 collecting collect VERB taxlaw-2806 167 16 a a DET taxlaw-2806 167 17 lot lot NOUN taxlaw-2806 167 18 more more ADJ taxlaw-2806 167 19 data datum NOUN taxlaw-2806 167 20 about about ADP taxlaw-2806 167 21 who who PRON taxlaw-2806 167 22 benefits benefit VERB taxlaw-2806 167 23 from from ADP taxlaw-2806 167 24 tax tax NOUN taxlaw-2806 167 25 expenditures expenditure NOUN taxlaw-2806 167 26 and and CCONJ taxlaw-2806 167 27 whether whether SCONJ taxlaw-2806 167 28 they they PRON taxlaw-2806 167 29 are be AUX taxlaw-2806 167 30 effective effective ADJ taxlaw-2806 167 31 in in ADP taxlaw-2806 167 32 achieving achieve VERB taxlaw-2806 167 33 their their PRON taxlaw-2806 167 34 purposes purpose NOUN taxlaw-2806 167 35 . . PUNCT taxlaw-2806 168 1 part part NOUN taxlaw-2806 168 2 iv iv NUM taxlaw-2806 168 3 explains explain VERB taxlaw-2806 168 4 why why SCONJ taxlaw-2806 168 5 the the DET taxlaw-2806 168 6 tax tax NOUN taxlaw-2806 168 7 expenditure expenditure NOUN taxlaw-2806 168 8 budget budget NOUN taxlaw-2806 168 9 lacks lack VERB taxlaw-2806 168 10 the the DET taxlaw-2806 168 11 vigor vigor NOUN taxlaw-2806 168 12 to to PART taxlaw-2806 168 13 support support VERB taxlaw-2806 168 14 tax tax NOUN taxlaw-2806 168 15 reform reform NOUN taxlaw-2806 168 16 , , PUNCT taxlaw-2806 168 17 and and CCONJ taxlaw-2806 168 18 part part NOUN taxlaw-2806 168 19 v v X taxlaw-2806 168 20 explores explore NOUN taxlaw-2806 168 21 whether whether SCONJ taxlaw-2806 168 22 efficiency efficiency NOUN taxlaw-2806 168 23 has have AUX taxlaw-2806 168 24 overshadowed overshadow VERB taxlaw-2806 168 25 equity equity NOUN taxlaw-2806 168 26 in in ADP taxlaw-2806 168 27 the the DET taxlaw-2806 168 28 debate debate NOUN taxlaw-2806 168 29 about about ADP taxlaw-2806 168 30 tax tax NOUN taxlaw-2806 168 31 expenditures expenditure NOUN taxlaw-2806 168 32 and and CCONJ taxlaw-2806 168 33 reform reform NOUN taxlaw-2806 168 34 . . PUNCT taxlaw-2806 169 1 the the DET taxlaw-2806 169 2 article article NOUN taxlaw-2806 169 3 concludes conclude VERB taxlaw-2806 169 4 with with ADP taxlaw-2806 169 5 a a DET taxlaw-2806 169 6 return return NOUN taxlaw-2806 169 7 to to ADP taxlaw-2806 169 8 the the DET taxlaw-2806 169 9 basic basic ADJ taxlaw-2806 169 10 principles principle NOUN taxlaw-2806 169 11 of of ADP taxlaw-2806 169 12 tax tax NOUN taxlaw-2806 169 13 expenditure expenditure NOUN taxlaw-2806 169 14 analysis analysis NOUN taxlaw-2806 169 15 , , PUNCT taxlaw-2806 169 16 and and CCONJ taxlaw-2806 169 17 considers consider VERB taxlaw-2806 169 18 how how SCONJ taxlaw-2806 169 19 policymakers policymaker NOUN taxlaw-2806 169 20 might might AUX taxlaw-2806 169 21 use use VERB taxlaw-2806 169 22 those those DET taxlaw-2806 169 23 principles principle NOUN taxlaw-2806 169 24 in in ADP taxlaw-2806 169 25 the the DET taxlaw-2806 169 26 tax tax NOUN taxlaw-2806 169 27 reform reform NOUN taxlaw-2806 169 28 process process NOUN taxlaw-2806 169 29 . . PUNCT taxlaw-2806 170 1 ii ii PROPN taxlaw-2806 170 2 . . PUNCT taxlaw-2806 171 1 how how SCONJ taxlaw-2806 171 2 tax tax NOUN taxlaw-2806 171 3 expenditures expenditure NOUN taxlaw-2806 171 4 became became AUX taxlaw-2806 171 5 the the DET taxlaw-2806 171 6 problem problem NOUN taxlaw-2806 171 7 a. a. NOUN taxlaw-2806 171 8 tax tax NOUN taxlaw-2806 171 9 expenditures expenditure NOUN taxlaw-2806 171 10 and and CCONJ taxlaw-2806 171 11 reform reform NOUN taxlaw-2806 171 12 were be AUX taxlaw-2806 171 13 always always ADV taxlaw-2806 171 14 linked link VERB taxlaw-2806 171 15 , , PUNCT taxlaw-2806 171 16 but but CCONJ taxlaw-2806 171 17 now now ADV taxlaw-2806 171 18 we we PRON taxlaw-2806 171 19 really really ADV taxlaw-2806 171 20 need need VERB taxlaw-2806 171 21 the the DET taxlaw-2806 171 22 money money NOUN taxlaw-2806 171 23 tax tax NOUN taxlaw-2806 171 24 expenditures expenditure NOUN taxlaw-2806 171 25 , , PUNCT taxlaw-2806 171 26 such such ADJ taxlaw-2806 171 27 as as ADP taxlaw-2806 171 28 the the DET taxlaw-2806 171 29 charitable charitable ADJ taxlaw-2806 171 30 deduction deduction NOUN taxlaw-2806 171 31 and and CCONJ taxlaw-2806 171 32 the the DET taxlaw-2806 171 33 exclusion exclusion NOUN taxlaw-2806 171 34 for for ADP taxlaw-2806 171 35 employee employee NOUN taxlaw-2806 171 36 fringe fringe NOUN taxlaw-2806 171 37 benefits benefit NOUN taxlaw-2806 171 38 , , PUNCT taxlaw-2806 171 39 have have AUX taxlaw-2806 171 40 been be AUX taxlaw-2806 171 41 part part NOUN taxlaw-2806 171 42 of of ADP taxlaw-2806 171 43 the the DET taxlaw-2806 171 44 income income NOUN taxlaw-2806 171 45 tax tax NOUN taxlaw-2806 171 46 since since SCONJ taxlaw-2806 171 47 its its PRON taxlaw-2806 171 48 earliest early ADJ taxlaw-2806 171 49 days day NOUN taxlaw-2806 171 50 , , PUNCT taxlaw-2806 171 51 but but CCONJ taxlaw-2806 171 52 they they PRON taxlaw-2806 171 53 were be AUX taxlaw-2806 171 54 not not PART taxlaw-2806 171 55 identified identify VERB taxlaw-2806 171 56 as as ADP taxlaw-2806 171 57 such such ADJ taxlaw-2806 171 58 until until ADP taxlaw-2806 171 59 1967 1967 NUM taxlaw-2806 171 60 when when SCONJ taxlaw-2806 171 61 then then ADV taxlaw-2806 171 62 - - PUNCT taxlaw-2806 171 63 assistant assistant NOUN taxlaw-2806 171 64 secretary secretary NOUN taxlaw-2806 171 65 of of ADP taxlaw-2806 171 66 the the DET taxlaw-2806 171 67 treasury treasury PROPN taxlaw-2806 171 68 for for ADP taxlaw-2806 171 69 tax tax NOUN taxlaw-2806 171 70 policy policy NOUN taxlaw-2806 171 71 , , PUNCT taxlaw-2806 171 72 stanley stanley PROPN taxlaw-2806 171 73 surrey surrey PROPN taxlaw-2806 171 74 , , PUNCT taxlaw-2806 171 75 introduced introduce VERB taxlaw-2806 171 76 the the DET taxlaw-2806 171 77 term term NOUN taxlaw-2806 171 78 in in ADP taxlaw-2806 171 79 a a DET taxlaw-2806 171 80 speech.32 speech.32 PROPN taxlaw-2806 171 81 over over ADP taxlaw-2806 171 82 the the DET taxlaw-2806 171 83 course course NOUN taxlaw-2806 171 84 of of ADP taxlaw-2806 171 85 the the DET taxlaw-2806 171 86 next next ADJ taxlaw-2806 171 87 few few ADJ taxlaw-2806 171 88 years year NOUN taxlaw-2806 171 89 , , PUNCT taxlaw-2806 171 90 surrey surrey PROPN taxlaw-2806 171 91 developed develop VERB taxlaw-2806 171 92 the the DET taxlaw-2806 171 93 idea idea NOUN taxlaw-2806 171 94 in in ADP taxlaw-2806 171 95 a a DET taxlaw-2806 171 96 series series NOUN taxlaw-2806 171 97 of of ADP taxlaw-2806 171 98 articles article NOUN taxlaw-2806 171 99 and and CCONJ taxlaw-2806 171 100 a a DET taxlaw-2806 171 101 book book NOUN taxlaw-2806 171 102 , , PUNCT taxlaw-2806 171 103 which which PRON taxlaw-2806 171 104 he he PRON taxlaw-2806 171 105 31 31 NUM taxlaw-2806 171 106 see see VERB taxlaw-2806 171 107 , , PUNCT taxlaw-2806 171 108 e.g. e.g. ADV taxlaw-2806 171 109 , , PUNCT taxlaw-2806 171 110 douglas douglas PROPN taxlaw-2806 171 111 a. a. PROPN taxlaw-2806 171 112 kahn kahn PROPN taxlaw-2806 171 113 , , PUNCT taxlaw-2806 171 114 accelerated accelerate VERB taxlaw-2806 171 115 depreciation depreciation NOUN taxlaw-2806 171 116 – – PUNCT taxlaw-2806 171 117 tax tax NOUN taxlaw-2806 171 118 expenditure expenditure NOUN taxlaw-2806 171 119 or or CCONJ taxlaw-2806 171 120 proper proper ADJ taxlaw-2806 171 121 allowance allowance NOUN taxlaw-2806 171 122 for for ADP taxlaw-2806 171 123 measuring measure VERB taxlaw-2806 171 124 net net ADJ taxlaw-2806 171 125 income income NOUN taxlaw-2806 171 126 ? ? PUNCT taxlaw-2806 171 127 , , PUNCT taxlaw-2806 171 128 78 78 NUM taxlaw-2806 171 129 mich mich X taxlaw-2806 171 130 . . PUNCT taxlaw-2806 171 131 l. l. PROPN taxlaw-2806 171 132 rev rev PROPN taxlaw-2806 171 133 . . PROPN taxlaw-2806 171 134 1 1 NUM taxlaw-2806 171 135 , , PUNCT taxlaw-2806 171 136 12 12 NUM taxlaw-2806 171 137 ( ( PUNCT taxlaw-2806 171 138 1979 1979 NUM taxlaw-2806 171 139 ) ) PUNCT taxlaw-2806 171 140 ( ( PUNCT taxlaw-2806 171 141 accelerated accelerate VERB taxlaw-2806 171 142 depreciation depreciation NOUN taxlaw-2806 171 143 ) ) PUNCT taxlaw-2806 171 144 ; ; PUNCT taxlaw-2806 171 145 renee renee PROPN taxlaw-2806 171 146 judith judith PROPN taxlaw-2806 171 147 sobel sobel PROPN taxlaw-2806 171 148 , , PUNCT taxlaw-2806 171 149 u.s u.s PROPN taxlaw-2806 171 150 . . PROPN taxlaw-2806 171 151 taxation taxation NOUN taxlaw-2806 171 152 of of ADP taxlaw-2806 171 153 its its PRON taxlaw-2806 171 154 citizens citizen NOUN taxlaw-2806 171 155 abroad abroad ADV taxlaw-2806 171 156 , , PUNCT taxlaw-2806 171 157 38 38 NUM taxlaw-2806 171 158 vand vand NOUN taxlaw-2806 171 159 . . PUNCT taxlaw-2806 172 1 l. l. PROPN taxlaw-2806 172 2 rev rev PROPN taxlaw-2806 172 3 . . PROPN taxlaw-2806 172 4 101 101 NUM taxlaw-2806 172 5 , , PUNCT taxlaw-2806 172 6 102 102 NUM taxlaw-2806 172 7 - - SYM taxlaw-2806 172 8 103 103 NUM taxlaw-2806 172 9 ( ( PUNCT taxlaw-2806 172 10 1985 1985 NUM taxlaw-2806 172 11 ) ) PUNCT taxlaw-2806 172 12 ( ( PUNCT taxlaw-2806 172 13 special special ADJ taxlaw-2806 172 14 treatment treatment NOUN taxlaw-2806 172 15 of of ADP taxlaw-2806 172 16 foreign foreign ADJ taxlaw-2806 172 17 earned earn VERB taxlaw-2806 172 18 income income NOUN taxlaw-2806 172 19 ) ) PUNCT taxlaw-2806 172 20 ; ; PUNCT taxlaw-2806 172 21 edward edward PROPN taxlaw-2806 172 22 a. a. PROPN taxlaw-2806 172 23 zelinsky zelinsky PROPN taxlaw-2806 172 24 , , PUNCT taxlaw-2806 172 25 tax tax NOUN taxlaw-2806 172 26 policy policy NOUN taxlaw-2806 172 27 v. v. ADP taxlaw-2806 172 28 revenue revenue NOUN taxlaw-2806 172 29 policy policy NOUN taxlaw-2806 172 30 : : PUNCT taxlaw-2806 172 31 qualified qualified ADJ taxlaw-2806 172 32 plans plan NOUN taxlaw-2806 172 33 , , PUNCT taxlaw-2806 172 34 tax tax NOUN taxlaw-2806 172 35 expenditures expenditure NOUN taxlaw-2806 172 36 and and CCONJ taxlaw-2806 172 37 the the DET taxlaw-2806 172 38 flat flat ADJ taxlaw-2806 172 39 , , PUNCT taxlaw-2806 172 40 plan plan NOUN taxlaw-2806 172 41 level level NOUN taxlaw-2806 172 42 tax tax NOUN taxlaw-2806 172 43 , , PUNCT taxlaw-2806 172 44 13 13 NUM taxlaw-2806 172 45 va va NOUN taxlaw-2806 172 46 . . PUNCT taxlaw-2806 173 1 tax tax PROPN taxlaw-2806 173 2 rev rev PROPN taxlaw-2806 173 3 . . PROPN taxlaw-2806 173 4 591 591 NUM taxlaw-2806 173 5 , , PUNCT taxlaw-2806 173 6 592 592 NUM taxlaw-2806 173 7 - - SYM taxlaw-2806 173 8 593 593 NUM taxlaw-2806 173 9 ( ( PUNCT taxlaw-2806 173 10 1994 1994 NUM taxlaw-2806 173 11 ) ) PUNCT taxlaw-2806 173 12 ( ( PUNCT taxlaw-2806 173 13 pension pension NOUN taxlaw-2806 173 14 taxation taxation NOUN taxlaw-2806 173 15 ) ) PUNCT taxlaw-2806 173 16 ; ; PUNCT taxlaw-2806 173 17 douglas douglas PROPN taxlaw-2806 173 18 a. a. PROPN taxlaw-2806 173 19 kahn kahn PROPN taxlaw-2806 173 20 & & CCONJ taxlaw-2806 173 21 jeffrey jeffrey PROPN taxlaw-2806 173 22 s. s. PROPN taxlaw-2806 173 23 lehman lehman PROPN taxlaw-2806 173 24 , , PUNCT taxlaw-2806 173 25 tax tax NOUN taxlaw-2806 173 26 expenditure expenditure NOUN taxlaw-2806 173 27 budgets budget NOUN taxlaw-2806 173 28 : : PUNCT taxlaw-2806 173 29 a a DET taxlaw-2806 173 30 critical critical ADJ taxlaw-2806 173 31 view view NOUN taxlaw-2806 173 32 , , PUNCT taxlaw-2806 173 33 54 54 NUM taxlaw-2806 173 34 tax tax NOUN taxlaw-2806 173 35 notes note NOUN taxlaw-2806 173 36 1661 1661 NUM taxlaw-2806 173 37 , , PUNCT taxlaw-2806 173 38 1663 1663 NUM taxlaw-2806 173 39 - - SYM taxlaw-2806 173 40 4 4 NUM taxlaw-2806 173 41 ( ( PUNCT taxlaw-2806 173 42 1992 1992 NUM taxlaw-2806 173 43 ) ) PUNCT taxlaw-2806 173 44 ( ( PUNCT taxlaw-2806 173 45 lower low ADJ taxlaw-2806 173 46 rates rate NOUN taxlaw-2806 173 47 in in ADP taxlaw-2806 173 48 a a DET taxlaw-2806 173 49 progressive progressive ADJ taxlaw-2806 173 50 system system NOUN taxlaw-2806 173 51 , , PUNCT taxlaw-2806 173 52 and and CCONJ taxlaw-2806 173 53 deductions deduction NOUN taxlaw-2806 173 54 for for ADP taxlaw-2806 173 55 blind blind ADJ taxlaw-2806 173 56 and and CCONJ taxlaw-2806 173 57 elderly elderly ADJ taxlaw-2806 173 58 ) ) PUNCT taxlaw-2806 173 59 . . PUNCT taxlaw-2806 174 1 32 32 NUM taxlaw-2806 174 2 see see VERB taxlaw-2806 174 3 stanley stanley PROPN taxlaw-2806 174 4 s. s. PROPN taxlaw-2806 174 5 surrey surrey PROPN taxlaw-2806 174 6 , , PUNCT taxlaw-2806 174 7 pathways pathway NOUN taxlaw-2806 174 8 to to PART taxlaw-2806 174 9 tax tax NOUN taxlaw-2806 174 10 reform reform NOUN taxlaw-2806 174 11 : : PUNCT taxlaw-2806 174 12 the the DET taxlaw-2806 174 13 concept concept NOUN taxlaw-2806 174 14 of of ADP taxlaw-2806 174 15 tax tax NOUN taxlaw-2806 174 16 expenditures expenditure NOUN taxlaw-2806 174 17 , , PUNCT taxlaw-2806 174 18 at at ADP taxlaw-2806 174 19 vii vii PROPN taxlaw-2806 174 20 ( ( PUNCT taxlaw-2806 174 21 1973 1973 NUM taxlaw-2806 174 22 ) ) PUNCT taxlaw-2806 174 23 . . PUNCT taxlaw-2806 175 1 8 8 NUM taxlaw-2806 175 2 columbia columbia PROPN taxlaw-2806 175 3 journal journal PROPN taxlaw-2806 175 4 of of ADP taxlaw-2806 175 5 tax tax NOUN taxlaw-2806 175 6 law law NOUN taxlaw-2806 176 1 [ [ X taxlaw-2806 176 2 vol.3:1 vol.3:1 NOUN taxlaw-2806 176 3 called call VERB taxlaw-2806 176 4 pathways pathway NOUN taxlaw-2806 176 5 to to PART taxlaw-2806 176 6 tax tax NOUN taxlaw-2806 176 7 reform reform NOUN taxlaw-2806 176 8 , , PUNCT taxlaw-2806 176 9 linking link VERB taxlaw-2806 176 10 tax tax NOUN taxlaw-2806 176 11 expenditures expenditure NOUN taxlaw-2806 176 12 and and CCONJ taxlaw-2806 176 13 tax tax NOUN taxlaw-2806 176 14 reform reform NOUN taxlaw-2806 176 15 together together ADV taxlaw-2806 176 16 in in ADP taxlaw-2806 176 17 the the DET taxlaw-2806 176 18 minds mind NOUN taxlaw-2806 176 19 of of ADP taxlaw-2806 176 20 all all DET taxlaw-2806 176 21 observers observer NOUN taxlaw-2806 176 22 from from ADP taxlaw-2806 176 23 the the DET taxlaw-2806 176 24 beginning beginning NOUN taxlaw-2806 176 25 . . PUNCT taxlaw-2806 177 1 surrey surrey PROPN taxlaw-2806 177 2 ’s ’s PART taxlaw-2806 177 3 purpose purpose NOUN taxlaw-2806 177 4 was be AUX taxlaw-2806 177 5 to to PART taxlaw-2806 177 6 reveal reveal VERB taxlaw-2806 177 7 provisions provision NOUN taxlaw-2806 177 8 of of ADP taxlaw-2806 177 9 the the DET taxlaw-2806 177 10 tax tax NOUN taxlaw-2806 177 11 law law NOUN taxlaw-2806 177 12 as as ADP taxlaw-2806 177 13 expenditures expenditure NOUN taxlaw-2806 177 14 rather rather ADV taxlaw-2806 177 15 than than ADP taxlaw-2806 177 16 taxes taxis NOUN taxlaw-2806 177 17 , , PUNCT taxlaw-2806 177 18 so so SCONJ taxlaw-2806 177 19 that that SCONJ taxlaw-2806 177 20 congressional congressional ADJ taxlaw-2806 177 21 analysis analysis NOUN taxlaw-2806 177 22 of of ADP taxlaw-2806 177 23 expenditure expenditure NOUN taxlaw-2806 177 24 policy policy NOUN taxlaw-2806 177 25 would would AUX taxlaw-2806 177 26 also also ADV taxlaw-2806 177 27 include include VERB taxlaw-2806 177 28 these these DET taxlaw-2806 177 29 tax tax NOUN taxlaw-2806 177 30 provisions provision NOUN taxlaw-2806 177 31 . . PUNCT taxlaw-2806 178 1 in in ADP taxlaw-2806 178 2 order order NOUN taxlaw-2806 178 3 to to PART taxlaw-2806 178 4 enable enable VERB taxlaw-2806 178 5 lawmakers lawmaker NOUN taxlaw-2806 178 6 to to PART taxlaw-2806 178 7 consider consider VERB taxlaw-2806 178 8 tax tax NOUN taxlaw-2806 178 9 expenditures expenditure NOUN taxlaw-2806 178 10 along along ADP taxlaw-2806 178 11 with with ADP taxlaw-2806 178 12 direct direct ADJ taxlaw-2806 178 13 expenditures expenditure NOUN taxlaw-2806 178 14 , , PUNCT taxlaw-2806 178 15 a a DET taxlaw-2806 178 16 list list NOUN taxlaw-2806 178 17 of of ADP taxlaw-2806 178 18 provisions provision NOUN taxlaw-2806 178 19 that that PRON taxlaw-2806 178 20 qualified qualify VERB taxlaw-2806 178 21 as as ADP taxlaw-2806 178 22 tax tax NOUN taxlaw-2806 178 23 expenditures expenditure NOUN taxlaw-2806 178 24 needed need VERB taxlaw-2806 178 25 to to PART taxlaw-2806 178 26 be be AUX taxlaw-2806 178 27 compiled compile VERB taxlaw-2806 178 28 , , PUNCT taxlaw-2806 178 29 and and CCONJ taxlaw-2806 178 30 in in ADP taxlaw-2806 178 31 1968 1968 NUM taxlaw-2806 178 32 , , PUNCT taxlaw-2806 178 33 surrey surrey PROPN taxlaw-2806 178 34 ’s ’s PART taxlaw-2806 178 35 treasury treasury PROPN taxlaw-2806 178 36 department department PROPN taxlaw-2806 178 37 created create VERB taxlaw-2806 178 38 the the DET taxlaw-2806 178 39 first first ADJ taxlaw-2806 178 40 tax tax NOUN taxlaw-2806 178 41 expenditure expenditure NOUN taxlaw-2806 178 42 budget budget NOUN taxlaw-2806 178 43 . . PUNCT taxlaw-2806 179 1 a a DET taxlaw-2806 179 2 few few ADJ taxlaw-2806 179 3 years year NOUN taxlaw-2806 179 4 later later ADV taxlaw-2806 179 5 , , PUNCT taxlaw-2806 179 6 congress congress PROPN taxlaw-2806 179 7 mandated mandate VERB taxlaw-2806 179 8 that that SCONJ taxlaw-2806 179 9 tax tax NOUN taxlaw-2806 179 10 expenditure expenditure NOUN taxlaw-2806 179 11 budgets budget NOUN taxlaw-2806 179 12 be be AUX taxlaw-2806 179 13 prepared prepare VERB taxlaw-2806 179 14 along along ADP taxlaw-2806 179 15 with with ADP taxlaw-2806 179 16 the the DET taxlaw-2806 179 17 regular regular ADJ taxlaw-2806 179 18 budget budget NOUN taxlaw-2806 179 19 , , PUNCT taxlaw-2806 179 20 and and CCONJ taxlaw-2806 179 21 it it PRON taxlaw-2806 179 22 has have AUX taxlaw-2806 179 23 since since ADV taxlaw-2806 179 24 been be AUX taxlaw-2806 179 25 prepared prepare VERB taxlaw-2806 179 26 annually annually ADV taxlaw-2806 179 27 by by ADP taxlaw-2806 179 28 both both CCONJ taxlaw-2806 179 29 the the DET taxlaw-2806 179 30 treasury treasury PROPN taxlaw-2806 179 31 department department PROPN taxlaw-2806 179 32 as as ADP taxlaw-2806 179 33 part part NOUN taxlaw-2806 179 34 of of ADP taxlaw-2806 179 35 the the DET taxlaw-2806 179 36 president president NOUN taxlaw-2806 179 37 ’s ’s PART taxlaw-2806 179 38 annual annual ADJ taxlaw-2806 179 39 budget budget NOUN taxlaw-2806 179 40 33 33 NUM taxlaw-2806 179 41 and and CCONJ taxlaw-2806 179 42 the the DET taxlaw-2806 179 43 joint joint ADJ taxlaw-2806 179 44 committee committee NOUN taxlaw-2806 179 45 on on ADP taxlaw-2806 179 46 taxation taxation NOUN taxlaw-2806 179 47 . . PUNCT taxlaw-2806 180 1 34 34 NUM taxlaw-2806 180 2 the the DET taxlaw-2806 180 3 analysis analysis NOUN taxlaw-2806 180 4 developed develop VERB taxlaw-2806 180 5 as as ADP taxlaw-2806 180 6 part part NOUN taxlaw-2806 180 7 of of ADP taxlaw-2806 180 8 the the DET taxlaw-2806 180 9 tax tax NOUN taxlaw-2806 180 10 expenditure expenditure NOUN taxlaw-2806 180 11 concept concept NOUN taxlaw-2806 180 12 demanded demand VERB taxlaw-2806 180 13 that that SCONJ taxlaw-2806 180 14 a a DET taxlaw-2806 180 15 tax tax NOUN taxlaw-2806 180 16 provision provision NOUN taxlaw-2806 180 17 that that PRON taxlaw-2806 180 18 operates operate VERB taxlaw-2806 180 19 like like ADP taxlaw-2806 180 20 a a DET taxlaw-2806 180 21 spending spending NOUN taxlaw-2806 180 22 provision provision NOUN taxlaw-2806 180 23 be be AUX taxlaw-2806 180 24 analyzed analyze VERB taxlaw-2806 180 25 as as ADP taxlaw-2806 180 26 a a DET taxlaw-2806 180 27 spending spending NOUN taxlaw-2806 180 28 provision provision NOUN taxlaw-2806 180 29 , , PUNCT taxlaw-2806 180 30 and and CCONJ taxlaw-2806 180 31 subject subject ADJ taxlaw-2806 180 32 to to ADP taxlaw-2806 180 33 the the DET taxlaw-2806 180 34 same same ADJ taxlaw-2806 180 35 scrutiny scrutiny NOUN taxlaw-2806 180 36 as as ADP taxlaw-2806 180 37 direct direct ADJ taxlaw-2806 180 38 allocations allocation NOUN taxlaw-2806 180 39 . . PUNCT taxlaw-2806 181 1 it it PRON taxlaw-2806 181 2 is be AUX taxlaw-2806 181 3 no no DET taxlaw-2806 181 4 coincidence coincidence NOUN taxlaw-2806 181 5 that that SCONJ taxlaw-2806 181 6 the the DET taxlaw-2806 181 7 concept concept NOUN taxlaw-2806 181 8 was be AUX taxlaw-2806 181 9 developed develop VERB taxlaw-2806 181 10 in in ADP taxlaw-2806 181 11 conjunction conjunction NOUN taxlaw-2806 181 12 with with ADP taxlaw-2806 181 13 a a DET taxlaw-2806 181 14 commitment commitment NOUN taxlaw-2806 181 15 to to ADP taxlaw-2806 181 16 reforming reform VERB taxlaw-2806 181 17 the the DET taxlaw-2806 181 18 tax tax NOUN taxlaw-2806 181 19 law law NOUN taxlaw-2806 181 20 , , PUNCT taxlaw-2806 181 21 and and CCONJ taxlaw-2806 181 22 the the DET taxlaw-2806 181 23 tax tax NOUN taxlaw-2806 181 24 expenditure expenditure NOUN taxlaw-2806 181 25 concept concept NOUN taxlaw-2806 181 26 was be AUX taxlaw-2806 181 27 an an DET taxlaw-2806 181 28 important important ADJ taxlaw-2806 181 29 part part NOUN taxlaw-2806 181 30 of of ADP taxlaw-2806 181 31 the the DET taxlaw-2806 181 32 tax tax NOUN taxlaw-2806 181 33 reform reform NOUN taxlaw-2806 181 34 act act NOUN taxlaw-2806 181 35 of of ADP taxlaw-2806 181 36 1976 1976 NUM taxlaw-2806 181 37 , , PUNCT taxlaw-2806 181 38 the the DET taxlaw-2806 181 39 first first ADJ taxlaw-2806 181 40 major major ADJ taxlaw-2806 181 41 tax tax NOUN taxlaw-2806 181 42 legislation legislation NOUN taxlaw-2806 181 43 following follow VERB taxlaw-2806 181 44 the the DET taxlaw-2806 181 45 mandated mandate VERB taxlaw-2806 181 46 preparation preparation NOUN taxlaw-2806 181 47 of of ADP taxlaw-2806 181 48 tax tax NOUN taxlaw-2806 181 49 expenditure expenditure NOUN taxlaw-2806 181 50 budgets budget NOUN taxlaw-2806 181 51 . . PUNCT taxlaw-2806 182 1 surrey surrey PROPN taxlaw-2806 182 2 was be AUX taxlaw-2806 182 3 skeptical skeptical ADJ taxlaw-2806 182 4 of of ADP taxlaw-2806 182 5 these these DET taxlaw-2806 182 6 provisions provision NOUN taxlaw-2806 182 7 , , PUNCT taxlaw-2806 182 8 and and CCONJ taxlaw-2806 182 9 his his PRON taxlaw-2806 182 10 treasury treasury NOUN taxlaw-2806 182 11 was be AUX taxlaw-2806 182 12 opposed oppose VERB taxlaw-2806 182 13 to to ADP taxlaw-2806 182 14 using use VERB taxlaw-2806 182 15 the the DET taxlaw-2806 182 16 tax tax NOUN taxlaw-2806 182 17 law law NOUN taxlaw-2806 182 18 to to PART taxlaw-2806 182 19 implement implement VERB taxlaw-2806 182 20 social social ADJ taxlaw-2806 182 21 policy policy NOUN taxlaw-2806 182 22 , , PUNCT taxlaw-2806 182 23 believing believe VERB taxlaw-2806 182 24 that that SCONJ taxlaw-2806 182 25 direct direct ADJ taxlaw-2806 182 26 programs program NOUN taxlaw-2806 182 27 were be AUX taxlaw-2806 182 28 a a DET taxlaw-2806 182 29 better well ADJ taxlaw-2806 182 30 alternative.35 alternative.35 ADJ taxlaw-2806 182 31 surrey surrey NOUN taxlaw-2806 182 32 was be AUX taxlaw-2806 182 33 particularly particularly ADV taxlaw-2806 182 34 concerned concerned ADJ taxlaw-2806 182 35 about about ADP taxlaw-2806 182 36 the the DET taxlaw-2806 182 37 unfair unfair ADJ taxlaw-2806 182 38 effects effect NOUN taxlaw-2806 182 39 of of ADP taxlaw-2806 182 40 tax tax NOUN taxlaw-2806 182 41 expenditures expenditure NOUN taxlaw-2806 182 42 . . PUNCT taxlaw-2806 183 1 in in ADP taxlaw-2806 183 2 pathways pathway NOUN taxlaw-2806 183 3 for for ADP taxlaw-2806 183 4 tax tax NOUN taxlaw-2806 183 5 reform reform NOUN taxlaw-2806 183 6 , , PUNCT taxlaw-2806 183 7 he he PRON taxlaw-2806 183 8 wrote write VERB taxlaw-2806 183 9 : : PUNCT taxlaw-2806 183 10 it it PRON taxlaw-2806 183 11 is be AUX taxlaw-2806 183 12 clear clear ADJ taxlaw-2806 183 13 , , PUNCT taxlaw-2806 183 14 then then ADV taxlaw-2806 183 15 , , PUNCT taxlaw-2806 183 16 that that SCONJ taxlaw-2806 183 17 most most ADJ taxlaw-2806 183 18 tax tax NOUN taxlaw-2806 183 19 incentives incentive NOUN taxlaw-2806 183 20 have have VERB taxlaw-2806 183 21 decidedly decidedly ADV taxlaw-2806 183 22 adverse adverse ADJ taxlaw-2806 183 23 effects effect NOUN taxlaw-2806 183 24 on on ADP taxlaw-2806 183 25 equity equity NOUN taxlaw-2806 183 26 as as ADP taxlaw-2806 183 27 between between ADP taxlaw-2806 183 28 taxpayers taxpayer NOUN taxlaw-2806 183 29 at at ADP taxlaw-2806 183 30 the the DET taxlaw-2806 183 31 same same ADJ taxlaw-2806 183 32 income income NOUN taxlaw-2806 183 33 level level NOUN taxlaw-2806 183 34 , , PUNCT taxlaw-2806 183 35 and and CCONJ taxlaw-2806 183 36 also also ADV taxlaw-2806 183 37 , , PUNCT taxlaw-2806 183 38 with with ADP taxlaw-2806 183 39 respect respect NOUN taxlaw-2806 183 40 to to ADP taxlaw-2806 183 41 the the DET taxlaw-2806 183 42 individual individual ADJ taxlaw-2806 183 43 income income NOUN taxlaw-2806 183 44 tax tax NOUN taxlaw-2806 183 45 , , PUNCT taxlaw-2806 183 46 between between ADP taxlaw-2806 183 47 taxpayers taxpayer NOUN taxlaw-2806 183 48 at at ADP taxlaw-2806 183 49 different different ADJ taxlaw-2806 183 50 income income NOUN taxlaw-2806 183 51 levels level NOUN taxlaw-2806 183 52 . . PUNCT taxlaw-2806 184 1 as as ADP taxlaw-2806 184 2 a a DET taxlaw-2806 184 3 consequence consequence NOUN taxlaw-2806 184 4 of of ADP taxlaw-2806 184 5 these these DET taxlaw-2806 184 6 inequitable inequitable ADJ taxlaw-2806 184 7 effects effect NOUN taxlaw-2806 184 8 , , PUNCT taxlaw-2806 184 9 many many ADJ taxlaw-2806 184 10 tax tax NOUN taxlaw-2806 184 11 incentives incentive NOUN taxlaw-2806 184 12 look look VERB taxlaw-2806 184 13 , , PUNCT taxlaw-2806 184 14 and and CCONJ taxlaw-2806 184 15 are be AUX taxlaw-2806 184 16 , , PUNCT taxlaw-2806 184 17 highly highly ADV taxlaw-2806 184 18 irrational irrational ADJ taxlaw-2806 184 19 when when SCONJ taxlaw-2806 184 20 phrased phrase VERB taxlaw-2806 184 21 as as ADP taxlaw-2806 184 22 direct direct ADJ taxlaw-2806 184 23 expenditure expenditure NOUN taxlaw-2806 184 24 programs program NOUN taxlaw-2806 184 25 structured structure VERB taxlaw-2806 184 26 the the DET taxlaw-2806 184 27 same same ADJ taxlaw-2806 184 28 way way NOUN taxlaw-2806 184 29 . . PUNCT taxlaw-2806 185 1 indeed indeed ADV taxlaw-2806 185 2 , , PUNCT taxlaw-2806 185 3 it it PRON taxlaw-2806 185 4 is be AUX taxlaw-2806 185 5 doubtful doubtful ADJ taxlaw-2806 185 6 that that SCONJ taxlaw-2806 185 7 most most ADJ taxlaw-2806 185 8 of of ADP taxlaw-2806 185 9 our our PRON taxlaw-2806 185 10 existing exist VERB taxlaw-2806 185 11 tax tax NOUN taxlaw-2806 185 12 incentives incentive NOUN taxlaw-2806 185 13 would would AUX taxlaw-2806 185 14 ever ever ADV taxlaw-2806 185 15 have have AUX taxlaw-2806 185 16 been be AUX taxlaw-2806 185 17 introduced introduce VERB taxlaw-2806 185 18 , , PUNCT taxlaw-2806 185 19 let let VERB taxlaw-2806 185 20 alone alone ADV taxlaw-2806 185 21 accepted accept VERB taxlaw-2806 185 22 , , PUNCT taxlaw-2806 185 23 if if SCONJ taxlaw-2806 185 24 so so ADV taxlaw-2806 185 25 structured structured ADJ taxlaw-2806 185 26 , , PUNCT taxlaw-2806 185 27 and and CCONJ taxlaw-2806 185 28 many many ADJ taxlaw-2806 185 29 would would AUX taxlaw-2806 185 30 be be AUX taxlaw-2806 185 31 laughed laugh VERB taxlaw-2806 185 32 out out ADP taxlaw-2806 185 33 of of ADP taxlaw-2806 185 34 congress.36 congress.36 NOUN taxlaw-2806 185 35 surrey surrey NOUN taxlaw-2806 185 36 was be AUX taxlaw-2806 185 37 thus thus ADV taxlaw-2806 185 38 concerned concerned ADJ taxlaw-2806 185 39 about about ADP taxlaw-2806 185 40 both both CCONJ taxlaw-2806 185 41 the the DET taxlaw-2806 185 42 horizontal horizontal ADJ taxlaw-2806 185 43 inequity inequity NOUN taxlaw-2806 185 44 and and CCONJ taxlaw-2806 185 45 vertical vertical ADJ taxlaw-2806 185 46 inequity inequity NOUN taxlaw-2806 185 47 caused cause VERB taxlaw-2806 185 48 by by ADP taxlaw-2806 185 49 tax tax NOUN taxlaw-2806 185 50 expenditures expenditure NOUN taxlaw-2806 185 51 . . PUNCT taxlaw-2806 186 1 the the DET taxlaw-2806 186 2 horizontal horizontal ADJ taxlaw-2806 186 3 inequity inequity NOUN taxlaw-2806 186 4 involved involve VERB taxlaw-2806 186 5 unfairness unfairness NOUN taxlaw-2806 186 6 between between ADP taxlaw-2806 186 7 taxpayers taxpayer NOUN taxlaw-2806 186 8 in in ADP taxlaw-2806 186 9 the the DET taxlaw-2806 186 10 same same ADJ taxlaw-2806 186 11 economic economic ADJ taxlaw-2806 186 12 position position NOUN taxlaw-2806 186 13 where where SCONJ taxlaw-2806 186 14 one one NUM taxlaw-2806 186 15 taxpayer taxpayer NOUN taxlaw-2806 186 16 could could AUX taxlaw-2806 186 17 reduce reduce VERB taxlaw-2806 186 18 tax tax NOUN taxlaw-2806 186 19 by by ADP taxlaw-2806 186 20 using use VERB taxlaw-2806 186 21 incentive incentive NOUN taxlaw-2806 186 22 provisions provision NOUN taxlaw-2806 186 23 and and CCONJ taxlaw-2806 186 24 the the DET taxlaw-2806 186 25 other other ADJ taxlaw-2806 186 26 could could AUX taxlaw-2806 186 27 not not PART taxlaw-2806 186 28 . . PUNCT taxlaw-2806 187 1 the the DET taxlaw-2806 187 2 vertical vertical ADJ taxlaw-2806 187 3 inequity inequity NOUN taxlaw-2806 187 4 arose arise VERB taxlaw-2806 187 5 from from ADP taxlaw-2806 187 6 the the DET taxlaw-2806 187 7 treatment treatment NOUN taxlaw-2806 187 8 of of ADP taxlaw-2806 187 9 taxpayers taxpayer NOUN taxlaw-2806 187 10 at at ADP taxlaw-2806 187 11 different different ADJ taxlaw-2806 187 12 economic economic ADJ taxlaw-2806 187 13 levels level NOUN taxlaw-2806 187 14 ; ; PUNCT taxlaw-2806 187 15 higher high ADJ taxlaw-2806 187 16 - - PUNCT taxlaw-2806 187 17 income income NOUN taxlaw-2806 187 18 taxpayers taxpayer NOUN taxlaw-2806 187 19 enjoyed enjoy VERB taxlaw-2806 187 20 greater great ADJ taxlaw-2806 187 21 benefits benefit NOUN taxlaw-2806 187 22 from from ADP taxlaw-2806 187 23 deductions deduction NOUN taxlaw-2806 187 24 than than SCONJ taxlaw-2806 187 25 did do VERB taxlaw-2806 187 26 low low ADJ taxlaw-2806 187 27 - - PUNCT taxlaw-2806 187 28 income income NOUN taxlaw-2806 187 29 taxpayers taxpayer NOUN taxlaw-2806 187 30 because because SCONJ taxlaw-2806 187 31 the the DET taxlaw-2806 187 32 value value NOUN taxlaw-2806 187 33 of of ADP taxlaw-2806 187 34 their their PRON taxlaw-2806 187 35 deductions deduction NOUN taxlaw-2806 187 36 were be AUX taxlaw-2806 187 37 higher high ADJ taxlaw-2806 187 38 on on ADP taxlaw-2806 187 39 account account NOUN taxlaw-2806 187 40 of of ADP taxlaw-2806 187 41 their their PRON taxlaw-2806 187 42 higher high ADJ taxlaw-2806 187 43 tax tax NOUN taxlaw-2806 187 44 rate rate NOUN taxlaw-2806 187 45 . . PUNCT taxlaw-2806 188 1 this this PRON taxlaw-2806 188 2 produced produce VERB taxlaw-2806 188 3 an an DET taxlaw-2806 188 4 “ " PUNCT taxlaw-2806 188 5 upside upside ADJ taxlaw-2806 188 6 - - PUNCT taxlaw-2806 188 7 down down ADP taxlaw-2806 188 8 effect effect NOUN taxlaw-2806 188 9 ” " PUNCT taxlaw-2806 188 10 in in ADP taxlaw-2806 188 11 which which PRON taxlaw-2806 188 12 higher high ADJ taxlaw-2806 188 13 - - PUNCT taxlaw-2806 188 14 income income NOUN taxlaw-2806 188 15 taxpayers taxpayer NOUN taxlaw-2806 188 16 received receive VERB taxlaw-2806 188 17 more more ADJ taxlaw-2806 188 18 subsidy subsidy NOUN taxlaw-2806 188 19 than than ADP taxlaw-2806 188 20 lower low ADJ taxlaw-2806 188 21 - - PUNCT taxlaw-2806 188 22 income income NOUN taxlaw-2806 188 23 taxpayers taxpayer NOUN taxlaw-2806 188 24 engaged engage VERB taxlaw-2806 188 25 in in ADP taxlaw-2806 188 26 the the DET taxlaw-2806 188 27 same same ADJ taxlaw-2806 188 28 level level NOUN taxlaw-2806 188 29 of of ADP taxlaw-2806 188 30 the the DET taxlaw-2806 188 31 same same ADJ taxlaw-2806 188 32 activity.37 activity.37 NOUN taxlaw-2806 188 33 taxpayers taxpayer NOUN taxlaw-2806 188 34 too too ADV taxlaw-2806 188 35 33 33 NUM taxlaw-2806 188 36 see see NOUN taxlaw-2806 188 37 office office NOUN taxlaw-2806 188 38 of of ADP taxlaw-2806 188 39 mgmt mgmt PROPN taxlaw-2806 188 40 . . PROPN taxlaw-2806 188 41 & & CCONJ taxlaw-2806 188 42 budget budget PROPN taxlaw-2806 188 43 , , PUNCT taxlaw-2806 188 44 exec exec NOUN taxlaw-2806 188 45 . . PUNCT taxlaw-2806 189 1 office office NOUN taxlaw-2806 189 2 of of ADP taxlaw-2806 189 3 the the DET taxlaw-2806 189 4 president president NOUN taxlaw-2806 189 5 , , PUNCT taxlaw-2806 189 6 analytical analytical ADJ taxlaw-2806 189 7 perspectives perspective NOUN taxlaw-2806 189 8 , , PUNCT taxlaw-2806 189 9 budget budget NOUN taxlaw-2806 189 10 of of ADP taxlaw-2806 189 11 the the DET taxlaw-2806 189 12 united united PROPN taxlaw-2806 189 13 states states PROPN taxlaw-2806 189 14 , , PUNCT taxlaw-2806 189 15 fiscal fiscal ADJ taxlaw-2806 189 16 year year NOUN taxlaw-2806 189 17 2012 2012 NUM taxlaw-2806 189 18 ( ( PUNCT taxlaw-2806 189 19 2011 2011 NUM taxlaw-2806 189 20 ) ) PUNCT taxlaw-2806 189 21 , , PUNCT taxlaw-2806 189 22 available available ADJ taxlaw-2806 189 23 at at ADP taxlaw-2806 189 24 http://www.whitehouse.gov/omb/budget/analytical_perspectives http://www.whitehouse.gov/omb/budget/analytical_perspective NOUN taxlaw-2806 189 25 . . PUNCT taxlaw-2806 190 1 34 34 NUM taxlaw-2806 191 1 the the DET taxlaw-2806 191 2 joint joint ADJ taxlaw-2806 191 3 committee committee NOUN taxlaw-2806 191 4 prepares prepare VERB taxlaw-2806 191 5 its its PRON taxlaw-2806 191 6 tax tax NOUN taxlaw-2806 191 7 expenditure expenditure NOUN taxlaw-2806 191 8 budget budget NOUN taxlaw-2806 191 9 as as ADP taxlaw-2806 191 10 a a DET taxlaw-2806 191 11 stand stand VERB taxlaw-2806 191 12 - - PUNCT taxlaw-2806 191 13 alone alone ADV taxlaw-2806 191 14 document document NOUN taxlaw-2806 191 15 . . PUNCT taxlaw-2806 192 1 35 35 NUM taxlaw-2806 192 2 see see VERB taxlaw-2806 192 3 stanley stanley PROPN taxlaw-2806 192 4 surrey surrey PROPN taxlaw-2806 192 5 & & CCONJ taxlaw-2806 192 6 paul paul PROPN taxlaw-2806 192 7 mcdaniel mcdaniel PROPN taxlaw-2806 192 8 , , PUNCT taxlaw-2806 192 9 tax tax NOUN taxlaw-2806 192 10 expenditures expenditure NOUN taxlaw-2806 192 11 2 2 NUM taxlaw-2806 192 12 ( ( PUNCT taxlaw-2806 192 13 1985 1985 NUM taxlaw-2806 192 14 ) ) PUNCT taxlaw-2806 192 15 . . PUNCT taxlaw-2806 193 1 36 36 NUM taxlaw-2806 193 2 surrey surrey NOUN taxlaw-2806 193 3 , , PUNCT taxlaw-2806 193 4 supra supra PROPN taxlaw-2806 193 5 note note NOUN taxlaw-2806 193 6 32 32 NUM taxlaw-2806 193 7 , , PUNCT taxlaw-2806 193 8 at at ADP taxlaw-2806 193 9 136 136 NUM taxlaw-2806 193 10 . . PUNCT taxlaw-2806 193 11 37 37 NUM taxlaw-2806 193 12 for for ADP taxlaw-2806 193 13 example example NOUN taxlaw-2806 193 14 , , PUNCT taxlaw-2806 193 15 the the DET taxlaw-2806 193 16 mortgage mortgage NOUN taxlaw-2806 193 17 interest interest NOUN taxlaw-2806 193 18 deduction deduction NOUN taxlaw-2806 193 19 is be AUX taxlaw-2806 193 20 generally generally ADV taxlaw-2806 193 21 available available ADJ taxlaw-2806 193 22 , , PUNCT taxlaw-2806 193 23 but but CCONJ taxlaw-2806 193 24 a a DET taxlaw-2806 193 25 taxpayer taxpayer NOUN taxlaw-2806 193 26 in in ADP taxlaw-2806 193 27 the the DET taxlaw-2806 193 28 35 35 NUM taxlaw-2806 193 29 % % NOUN taxlaw-2806 193 30 bracket bracket NOUN taxlaw-2806 193 31 has have VERB taxlaw-2806 193 32 an an DET taxlaw-2806 193 33 after after ADP taxlaw-2806 193 34 - - PUNCT taxlaw-2806 193 35 tax tax NOUN taxlaw-2806 193 36 cost cost NOUN taxlaw-2806 193 37 of of ADP taxlaw-2806 193 38 only only ADV taxlaw-2806 193 39 65 65 NUM taxlaw-2806 193 40 cents cent NOUN taxlaw-2806 193 41 on on ADP taxlaw-2806 193 42 the the DET taxlaw-2806 193 43 dollar dollar NOUN taxlaw-2806 193 44 , , PUNCT taxlaw-2806 193 45 while while SCONJ taxlaw-2806 193 46 a a DET taxlaw-2806 193 47 taxpayer taxpayer NOUN taxlaw-2806 193 48 in in ADP taxlaw-2806 193 49 the the DET taxlaw-2806 193 50 15 15 NUM taxlaw-2806 193 51 % % NOUN taxlaw-2806 193 52 bracket bracket NOUN taxlaw-2806 193 53 has have VERB taxlaw-2806 193 54 an an DET taxlaw-2806 193 55 aftertax aftertax ADJ taxlaw-2806 193 56 cost cost NOUN taxlaw-2806 193 57 of of ADP taxlaw-2806 193 58 85 85 NUM taxlaw-2806 193 59 cents cent NOUN taxlaw-2806 193 60 on on ADP taxlaw-2806 193 61 the the DET taxlaw-2806 193 62 dollar dollar NOUN taxlaw-2806 193 63 . . PUNCT taxlaw-2806 194 1 a a DET taxlaw-2806 194 2 deduction deduction NOUN taxlaw-2806 194 3 operates operate VERB taxlaw-2806 194 4 to to PART taxlaw-2806 194 5 reduce reduce VERB taxlaw-2806 194 6 tax tax NOUN taxlaw-2806 194 7 at at ADP taxlaw-2806 194 8 the the DET taxlaw-2806 194 9 taxpayer taxpayer NOUN taxlaw-2806 194 10 ’s ’s PART taxlaw-2806 194 11 marginal marginal ADJ taxlaw-2806 194 12 rate rate NOUN taxlaw-2806 194 13 . . PUNCT taxlaw-2806 195 1 it it PRON taxlaw-2806 195 2 is be AUX taxlaw-2806 195 3 2011 2011 NUM taxlaw-2806 195 4 ] ] PUNCT taxlaw-2806 195 5 tax tax NOUN taxlaw-2806 195 6 expenditures expenditure NOUN taxlaw-2806 195 7 , , PUNCT taxlaw-2806 195 8 reform reform NOUN taxlaw-2806 195 9 , , PUNCT taxlaw-2806 195 10 and and CCONJ taxlaw-2806 195 11 distributive distributive ADJ taxlaw-2806 195 12 justice justice NOUN taxlaw-2806 195 13 9 9 NUM taxlaw-2806 195 14 poor poor ADJ taxlaw-2806 195 15 to to PART taxlaw-2806 195 16 pay pay VERB taxlaw-2806 195 17 any any DET taxlaw-2806 195 18 tax tax NOUN taxlaw-2806 195 19 were be AUX taxlaw-2806 195 20 left leave VERB taxlaw-2806 195 21 out out ADP taxlaw-2806 195 22 of of ADP taxlaw-2806 195 23 the the DET taxlaw-2806 195 24 benefits benefit NOUN taxlaw-2806 195 25 provided provide VERB taxlaw-2806 195 26 through through ADP taxlaw-2806 195 27 the the DET taxlaw-2806 195 28 tax tax NOUN taxlaw-2806 195 29 system system NOUN taxlaw-2806 195 30 because because SCONJ taxlaw-2806 195 31 they they PRON taxlaw-2806 195 32 could could AUX taxlaw-2806 195 33 not not PART taxlaw-2806 195 34 avail avail VERB taxlaw-2806 195 35 themselves themselves PRON taxlaw-2806 195 36 of of ADP taxlaw-2806 195 37 any any DET taxlaw-2806 195 38 tax tax NOUN taxlaw-2806 195 39 incentives.38 incentives.38 NOUN taxlaw-2806 195 40 on on ADP taxlaw-2806 195 41 account account NOUN taxlaw-2806 195 42 of of ADP taxlaw-2806 195 43 these these DET taxlaw-2806 195 44 issues issue NOUN taxlaw-2806 195 45 , , PUNCT taxlaw-2806 195 46 surrey surrey PROPN taxlaw-2806 195 47 was be AUX taxlaw-2806 195 48 quite quite ADV taxlaw-2806 195 49 critical critical ADJ taxlaw-2806 195 50 of of ADP taxlaw-2806 195 51 tax tax NOUN taxlaw-2806 195 52 expenditures expenditure NOUN taxlaw-2806 195 53 overall overall ADJ taxlaw-2806 195 54 . . PUNCT taxlaw-2806 196 1 congress congress PROPN taxlaw-2806 196 2 has have AUX taxlaw-2806 196 3 , , PUNCT taxlaw-2806 196 4 to to ADP taxlaw-2806 196 5 some some DET taxlaw-2806 196 6 extent extent NOUN taxlaw-2806 196 7 , , PUNCT taxlaw-2806 196 8 taken take VERB taxlaw-2806 196 9 surrey surrey PROPN taxlaw-2806 196 10 ’s ’s PART taxlaw-2806 196 11 criticisms criticism NOUN taxlaw-2806 196 12 of of ADP taxlaw-2806 196 13 the the DET taxlaw-2806 196 14 design design NOUN taxlaw-2806 196 15 of of ADP taxlaw-2806 196 16 tax tax NOUN taxlaw-2806 196 17 expenditures expenditure NOUN taxlaw-2806 196 18 to to ADP taxlaw-2806 196 19 heart heart NOUN taxlaw-2806 196 20 . . PUNCT taxlaw-2806 197 1 under under ADP taxlaw-2806 197 2 current current ADJ taxlaw-2806 197 3 law law NOUN taxlaw-2806 197 4 , , PUNCT taxlaw-2806 197 5 there there PRON taxlaw-2806 197 6 are be VERB taxlaw-2806 197 7 some some DET taxlaw-2806 197 8 tax tax NOUN taxlaw-2806 197 9 expenditures expenditure NOUN taxlaw-2806 197 10 that that PRON taxlaw-2806 197 11 are be AUX taxlaw-2806 197 12 designed design VERB taxlaw-2806 197 13 as as ADP taxlaw-2806 197 14 credits credit NOUN taxlaw-2806 197 15 rather rather ADV taxlaw-2806 197 16 than than ADP taxlaw-2806 197 17 deductions deduction NOUN taxlaw-2806 197 18 . . PUNCT taxlaw-2806 198 1 this this DET taxlaw-2806 198 2 design design NOUN taxlaw-2806 198 3 addresses address VERB taxlaw-2806 198 4 the the DET taxlaw-2806 198 5 “ " PUNCT taxlaw-2806 198 6 upside upside ADV taxlaw-2806 198 7 - - PUNCT taxlaw-2806 198 8 down down NOUN taxlaw-2806 198 9 ” " PUNCT taxlaw-2806 198 10 effect effect NOUN taxlaw-2806 198 11 39 39 NUM taxlaw-2806 198 12 of of ADP taxlaw-2806 198 13 deductions deduction NOUN taxlaw-2806 198 14 — — PUNCT taxlaw-2806 198 15 benefitting benefit VERB taxlaw-2806 198 16 high high ADJ taxlaw-2806 198 17 - - PUNCT taxlaw-2806 198 18 income income NOUN taxlaw-2806 198 19 taxpayers taxpayer NOUN taxlaw-2806 198 20 more more ADJ taxlaw-2806 198 21 than than ADP taxlaw-2806 198 22 low low ADJ taxlaw-2806 198 23 - - PUNCT taxlaw-2806 198 24 income income NOUN taxlaw-2806 198 25 taxpayers taxpayer NOUN taxlaw-2806 198 26 — — PUNCT taxlaw-2806 198 27 that that DET taxlaw-2806 198 28 concerned concerned ADJ taxlaw-2806 198 29 surrey surrey NOUN taxlaw-2806 198 30 . . PUNCT taxlaw-2806 199 1 a a DET taxlaw-2806 199 2 credit credit NOUN taxlaw-2806 199 3 reduces reduce VERB taxlaw-2806 199 4 tax tax NOUN taxlaw-2806 199 5 by by ADP taxlaw-2806 199 6 a a DET taxlaw-2806 199 7 dollar dollar NOUN taxlaw-2806 199 8 amount amount NOUN taxlaw-2806 199 9 so so SCONJ taxlaw-2806 199 10 that that SCONJ taxlaw-2806 199 11 the the DET taxlaw-2806 199 12 value value NOUN taxlaw-2806 199 13 of of ADP taxlaw-2806 199 14 a a DET taxlaw-2806 199 15 credit credit NOUN taxlaw-2806 199 16 is be AUX taxlaw-2806 199 17 not not PART taxlaw-2806 199 18 dependent dependent ADJ taxlaw-2806 199 19 on on ADP taxlaw-2806 199 20 one one NUM taxlaw-2806 199 21 ’s ’s PART taxlaw-2806 199 22 marginal marginal ADJ taxlaw-2806 199 23 rate rate NOUN taxlaw-2806 199 24 of of ADP taxlaw-2806 199 25 tax tax NOUN taxlaw-2806 199 26 . . PUNCT taxlaw-2806 200 1 for for ADP taxlaw-2806 200 2 example example NOUN taxlaw-2806 200 3 , , PUNCT taxlaw-2806 200 4 the the DET taxlaw-2806 200 5 child child NOUN taxlaw-2806 200 6 tax tax NOUN taxlaw-2806 200 7 credit40 credit40 NOUN taxlaw-2806 200 8 is be AUX taxlaw-2806 200 9 worth worth ADJ taxlaw-2806 200 10 $ $ SYM taxlaw-2806 200 11 1000 1000 NUM taxlaw-2806 200 12 to to ADP taxlaw-2806 200 13 every every DET taxlaw-2806 200 14 taxpayer taxpayer NOUN taxlaw-2806 200 15 with with ADP taxlaw-2806 200 16 a a DET taxlaw-2806 200 17 child child NOUN taxlaw-2806 200 18 . . PUNCT taxlaw-2806 201 1 some some DET taxlaw-2806 201 2 credits credit NOUN taxlaw-2806 201 3 under under ADP taxlaw-2806 201 4 current current ADJ taxlaw-2806 201 5 law law NOUN taxlaw-2806 201 6 also also ADV taxlaw-2806 201 7 ameliorate ameliorate VERB taxlaw-2806 201 8 the the DET taxlaw-2806 201 9 non non ADJ taxlaw-2806 201 10 - - ADJ taxlaw-2806 201 11 taxpayer taxpayer ADJ taxlaw-2806 201 12 problem problem NOUN taxlaw-2806 201 13 that that PRON taxlaw-2806 201 14 troubled troubled ADJ taxlaw-2806 201 15 surrey surrey NOUN taxlaw-2806 201 16 , , PUNCT taxlaw-2806 201 17 allowing allow VERB taxlaw-2806 201 18 individuals individual NOUN taxlaw-2806 201 19 who who PRON taxlaw-2806 201 20 are be AUX taxlaw-2806 201 21 too too ADV taxlaw-2806 201 22 poor poor ADJ taxlaw-2806 201 23 to to PART taxlaw-2806 201 24 have have VERB taxlaw-2806 201 25 any any DET taxlaw-2806 201 26 tax tax NOUN taxlaw-2806 201 27 liability liability NOUN taxlaw-2806 201 28 to to PART taxlaw-2806 201 29 receive receive VERB taxlaw-2806 201 30 government government NOUN taxlaw-2806 201 31 subsidy subsidy NOUN taxlaw-2806 201 32 through through ADP taxlaw-2806 201 33 the the DET taxlaw-2806 201 34 tax tax NOUN taxlaw-2806 201 35 system system NOUN taxlaw-2806 201 36 . . PUNCT taxlaw-2806 202 1 for for ADP taxlaw-2806 202 2 example example NOUN taxlaw-2806 202 3 , , PUNCT taxlaw-2806 202 4 the the DET taxlaw-2806 202 5 american american ADJ taxlaw-2806 202 6 opportunity opportunity NOUN taxlaw-2806 202 7 tax tax NOUN taxlaw-2806 202 8 credit41 credit41 NOUN taxlaw-2806 202 9 provides provide VERB taxlaw-2806 202 10 a a DET taxlaw-2806 202 11 credit credit NOUN taxlaw-2806 202 12 for for ADP taxlaw-2806 202 13 college college NOUN taxlaw-2806 202 14 expenses expense NOUN taxlaw-2806 202 15 that that PRON taxlaw-2806 202 16 is be AUX taxlaw-2806 202 17 “ " PUNCT taxlaw-2806 202 18 refundable,”42 refundable,”42 NOUN taxlaw-2806 202 19 which which PRON taxlaw-2806 202 20 means mean VERB taxlaw-2806 202 21 that that SCONJ taxlaw-2806 202 22 the the DET taxlaw-2806 202 23 government government NOUN taxlaw-2806 202 24 will will AUX taxlaw-2806 202 25 send send VERB taxlaw-2806 202 26 taxpayers taxpayer NOUN taxlaw-2806 202 27 checks check NOUN taxlaw-2806 202 28 , , PUNCT taxlaw-2806 202 29 even even ADV taxlaw-2806 202 30 if if SCONJ taxlaw-2806 202 31 they they PRON taxlaw-2806 202 32 have have VERB taxlaw-2806 202 33 no no DET taxlaw-2806 202 34 tax tax NOUN taxlaw-2806 202 35 liability liability NOUN taxlaw-2806 202 36 . . PUNCT taxlaw-2806 203 1 the the DET taxlaw-2806 203 2 term term NOUN taxlaw-2806 203 3 “ " PUNCT taxlaw-2806 203 4 refundable refundable ADJ taxlaw-2806 203 5 ” " PUNCT taxlaw-2806 203 6 is be AUX taxlaw-2806 203 7 slightly slightly ADV taxlaw-2806 203 8 misleading misleading ADJ taxlaw-2806 203 9 because because SCONJ taxlaw-2806 203 10 , , PUNCT taxlaw-2806 203 11 in in ADP taxlaw-2806 203 12 these these DET taxlaw-2806 203 13 cases case NOUN taxlaw-2806 203 14 , , PUNCT taxlaw-2806 203 15 there there PRON taxlaw-2806 203 16 is be VERB taxlaw-2806 203 17 nothing nothing PRON taxlaw-2806 203 18 to to PART taxlaw-2806 203 19 refund refund VERB taxlaw-2806 203 20 ; ; PUNCT taxlaw-2806 203 21 the the DET taxlaw-2806 203 22 government government NOUN taxlaw-2806 203 23 simply simply ADV taxlaw-2806 203 24 funds fund VERB taxlaw-2806 203 25 the the DET taxlaw-2806 203 26 expenditure expenditure NOUN taxlaw-2806 203 27 . . PUNCT taxlaw-2806 204 1 however however ADV taxlaw-2806 204 2 , , PUNCT taxlaw-2806 204 3 congress congress PROPN taxlaw-2806 204 4 has have AUX taxlaw-2806 204 5 been be AUX taxlaw-2806 204 6 quite quite ADV taxlaw-2806 204 7 stingy stingy ADJ taxlaw-2806 204 8 in in ADP taxlaw-2806 204 9 authorizing authorize VERB taxlaw-2806 204 10 refundable refundable ADJ taxlaw-2806 204 11 credits.43 credits.43 NOUN taxlaw-2806 204 12 at at ADP taxlaw-2806 204 13 the the DET taxlaw-2806 204 14 same same ADJ taxlaw-2806 204 15 time time NOUN taxlaw-2806 204 16 , , PUNCT taxlaw-2806 204 17 congress congress PROPN taxlaw-2806 204 18 has have AUX taxlaw-2806 204 19 embraced embrace VERB taxlaw-2806 204 20 tax tax NOUN taxlaw-2806 204 21 expenditures expenditure NOUN taxlaw-2806 204 22 and and CCONJ taxlaw-2806 204 23 increased increase VERB taxlaw-2806 204 24 their their PRON taxlaw-2806 204 25 number number NOUN taxlaw-2806 204 26 . . PUNCT taxlaw-2806 205 1 the the DET taxlaw-2806 205 2 treasury treasury PROPN taxlaw-2806 205 3 department department PROPN taxlaw-2806 205 4 included include VERB taxlaw-2806 205 5 165 165 NUM taxlaw-2806 205 6 tax tax NOUN taxlaw-2806 205 7 expenditure expenditure NOUN taxlaw-2806 205 8 items item NOUN taxlaw-2806 205 9 in in ADP taxlaw-2806 205 10 its its PRON taxlaw-2806 205 11 2010 2010 NUM taxlaw-2806 205 12 list,44 list,44 ADJ taxlaw-2806 205 13 while while SCONJ taxlaw-2806 205 14 the the DET taxlaw-2806 205 15 earliest early ADJ taxlaw-2806 205 16 budgets budget NOUN taxlaw-2806 205 17 had have VERB taxlaw-2806 205 18 less less ADJ taxlaw-2806 205 19 than than ADP taxlaw-2806 205 20 a a DET taxlaw-2806 205 21 third third NOUN taxlaw-2806 205 22 that that DET taxlaw-2806 205 23 many.45 many.45 NOUN taxlaw-2806 205 24 as as ADP taxlaw-2806 205 25 a a DET taxlaw-2806 205 26 percentage percentage NOUN taxlaw-2806 205 27 of of ADP taxlaw-2806 205 28 gdp gdp NOUN taxlaw-2806 205 29 , , PUNCT taxlaw-2806 205 30 tax tax NOUN taxlaw-2806 205 31 expenditures expenditure NOUN taxlaw-2806 205 32 were be AUX taxlaw-2806 205 33 almost almost ADV taxlaw-2806 205 34 6 6 NUM taxlaw-2806 205 35 % % NOUN taxlaw-2806 205 36 of of ADP taxlaw-2806 205 37 gdp gdp NOUN taxlaw-2806 205 38 when when SCONJ taxlaw-2806 205 39 the the DET taxlaw-2806 205 40 government government NOUN taxlaw-2806 205 41 started start VERB taxlaw-2806 205 42 measuring measure VERB taxlaw-2806 205 43 them they PRON taxlaw-2806 205 44 , , PUNCT taxlaw-2806 205 45 and and CCONJ taxlaw-2806 205 46 are be AUX taxlaw-2806 205 47 now now ADV taxlaw-2806 205 48 over over ADP taxlaw-2806 205 49 7 7 NUM taxlaw-2806 205 50 % % NOUN taxlaw-2806 205 51 . . PUNCT taxlaw-2806 206 1 46 46 NUM taxlaw-2806 207 1 as as ADP taxlaw-2806 207 2 a a DET taxlaw-2806 207 3 percentage percentage NOUN taxlaw-2806 207 4 of of ADP taxlaw-2806 207 5 gdp gdp NOUN taxlaw-2806 207 6 , , PUNCT taxlaw-2806 207 7 they they PRON taxlaw-2806 207 8 declined decline VERB taxlaw-2806 207 9 significantly significantly ADV taxlaw-2806 207 10 for for ADP taxlaw-2806 207 11 a a DET taxlaw-2806 207 12 few few ADJ taxlaw-2806 207 13 years year NOUN taxlaw-2806 207 14 following follow VERB taxlaw-2806 207 15 the the DET taxlaw-2806 207 16 tax tax NOUN taxlaw-2806 207 17 reform reform NOUN taxlaw-2806 207 18 of of ADP taxlaw-2806 207 19 1986 1986 NUM taxlaw-2806 207 20 , , PUNCT taxlaw-2806 207 21 but but CCONJ taxlaw-2806 207 22 have have AUX taxlaw-2806 207 23 inched inch VERB taxlaw-2806 207 24 up up ADP taxlaw-2806 207 25 since since SCONJ taxlaw-2806 207 26 then.47 then.47 NOUN taxlaw-2806 207 27 in in ADP taxlaw-2806 207 28 2009 2009 NUM taxlaw-2806 207 29 , , PUNCT taxlaw-2806 207 30 they they PRON taxlaw-2806 207 31 constituted constitute VERB taxlaw-2806 207 32 22.5 22.5 NUM taxlaw-2806 207 33 % % NOUN taxlaw-2806 207 34 of of ADP taxlaw-2806 207 35 total total ADJ taxlaw-2806 207 36 federal federal PROPN taxlaw-2806 207 37 expenditures.48 expenditures.48 PROPN taxlaw-2806 207 38 that that PRON taxlaw-2806 207 39 ’s ’ VERB taxlaw-2806 207 40 a a DET taxlaw-2806 207 41 lot lot NOUN taxlaw-2806 207 42 , , PUNCT taxlaw-2806 207 43 considering consider VERB taxlaw-2806 207 44 that that SCONJ taxlaw-2806 207 45 46.9 46.9 NUM taxlaw-2806 207 46 % % NOUN taxlaw-2806 207 47 of of ADP taxlaw-2806 207 48 spending spending NOUN taxlaw-2806 207 49 was be AUX taxlaw-2806 207 50 mandatory.49 mandatory.49 PROPN taxlaw-2806 207 51 discretionary discretionary ADJ taxlaw-2806 207 52 defense defense NOUN taxlaw-2806 207 53 spending spending NOUN taxlaw-2806 207 54 was be AUX taxlaw-2806 207 55 14.1 14.1 NUM taxlaw-2806 207 56 % % NOUN taxlaw-2806 207 57 and and CCONJ taxlaw-2806 207 58 discretionary discretionary ADJ taxlaw-2806 207 59 non non ADJ taxlaw-2806 207 60 - - ADJ taxlaw-2806 207 61 defense defense ADJ taxlaw-2806 207 62 spending spending NOUN taxlaw-2806 207 63 was be AUX taxlaw-2806 207 64 a a DET taxlaw-2806 207 65 mere mere ADJ taxlaw-2806 207 66 12.5 12.5 NUM taxlaw-2806 207 67 % % NOUN taxlaw-2806 207 68 of of ADP taxlaw-2806 207 69 total total ADJ taxlaw-2806 207 70 spending.50 spending.50 ADJ taxlaw-2806 207 71 upside upside NOUN taxlaw-2806 207 72 - - PUNCT taxlaw-2806 207 73 down down NOUN taxlaw-2806 207 74 for for ADP taxlaw-2806 207 75 tax tax NOUN taxlaw-2806 207 76 expenditures expenditure NOUN taxlaw-2806 207 77 intended intend VERB taxlaw-2806 207 78 to to PART taxlaw-2806 207 79 operate operate VERB taxlaw-2806 207 80 as as ADP taxlaw-2806 207 81 subsidies subsidy NOUN taxlaw-2806 207 82 because because SCONJ taxlaw-2806 207 83 the the DET taxlaw-2806 207 84 low low ADJ taxlaw-2806 207 85 - - PUNCT taxlaw-2806 207 86 rate rate NOUN taxlaw-2806 207 87 taxpayer taxpayer NOUN taxlaw-2806 207 88 is be AUX taxlaw-2806 207 89 presumably presumably ADV taxlaw-2806 207 90 more more ADV taxlaw-2806 207 91 needy needy ADJ taxlaw-2806 207 92 , , PUNCT taxlaw-2806 207 93 on on ADP taxlaw-2806 207 94 account account NOUN taxlaw-2806 207 95 of of ADP taxlaw-2806 207 96 lower low ADJ taxlaw-2806 207 97 income income NOUN taxlaw-2806 207 98 , , PUNCT taxlaw-2806 207 99 than than SCONJ taxlaw-2806 207 100 is be AUX taxlaw-2806 207 101 the the DET taxlaw-2806 207 102 high high ADJ taxlaw-2806 207 103 - - PUNCT taxlaw-2806 207 104 rate rate NOUN taxlaw-2806 207 105 taxpayer taxpayer NOUN taxlaw-2806 207 106 . . PUNCT taxlaw-2806 208 1 38 38 NUM taxlaw-2806 208 2 see see VERB taxlaw-2806 208 3 surrey surrey NOUN taxlaw-2806 208 4 , , PUNCT taxlaw-2806 208 5 supra supra PROPN taxlaw-2806 208 6 note note NOUN taxlaw-2806 208 7 32 32 NUM taxlaw-2806 208 8 , , PUNCT taxlaw-2806 208 9 at at ADP taxlaw-2806 208 10 136 136 NUM taxlaw-2806 208 11 . . PUNCT taxlaw-2806 209 1 39 39 NUM taxlaw-2806 209 2 see see VERB taxlaw-2806 209 3 surrey surrey PROPN taxlaw-2806 209 4 & & CCONJ taxlaw-2806 209 5 mcdaniel mcdaniel PROPN taxlaw-2806 209 6 , , PUNCT taxlaw-2806 209 7 supra supra PROPN taxlaw-2806 209 8 note note PROPN taxlaw-2806 209 9 35 35 NUM taxlaw-2806 209 10 , , PUNCT taxlaw-2806 209 11 at at ADP taxlaw-2806 209 12 71 71 NUM taxlaw-2806 209 13 . . PUNCT taxlaw-2806 209 14 40 40 NUM taxlaw-2806 209 15 i.r.c i.r.c NOUN taxlaw-2806 209 16 . . PUNCT taxlaw-2806 210 1 § § PROPN taxlaw-2806 210 2 24 24 NUM taxlaw-2806 210 3 ( ( PUNCT taxlaw-2806 210 4 west west NOUN taxlaw-2806 210 5 supp supp PROPN taxlaw-2806 210 6 . . PUNCT taxlaw-2806 211 1 2010 2010 NUM taxlaw-2806 211 2 ) ) PUNCT taxlaw-2806 211 3 . . PUNCT taxlaw-2806 212 1 41 41 NUM taxlaw-2806 212 2 i.r.c i.r.c NOUN taxlaw-2806 212 3 . . PUNCT taxlaw-2806 213 1 § § NOUN taxlaw-2806 213 2 25a(i 25a(i NUM taxlaw-2806 213 3 ) ) PUNCT taxlaw-2806 213 4 ( ( PUNCT taxlaw-2806 213 5 west west NOUN taxlaw-2806 213 6 supp supp PROPN taxlaw-2806 213 7 . . PUNCT taxlaw-2806 214 1 2009 2009 NUM taxlaw-2806 214 2 ) ) PUNCT taxlaw-2806 214 3 . . PUNCT taxlaw-2806 215 1 this this DET taxlaw-2806 215 2 provision provision NOUN taxlaw-2806 215 3 is be AUX taxlaw-2806 215 4 effective effective ADJ taxlaw-2806 215 5 through through ADP taxlaw-2806 215 6 2012 2012 NUM taxlaw-2806 215 7 . . PUNCT taxlaw-2806 216 1 tax tax NOUN taxlaw-2806 216 2 relief relief NOUN taxlaw-2806 216 3 , , PUNCT taxlaw-2806 216 4 unemployment unemployment NOUN taxlaw-2806 216 5 insurance insurance NOUN taxlaw-2806 216 6 reauthorization reauthorization NOUN taxlaw-2806 216 7 and and CCONJ taxlaw-2806 216 8 job job NOUN taxlaw-2806 216 9 creation creation NOUN taxlaw-2806 216 10 act act NOUN taxlaw-2806 216 11 of of ADP taxlaw-2806 216 12 2010 2010 NUM taxlaw-2806 216 13 , , PUNCT taxlaw-2806 216 14 pub pub NOUN taxlaw-2806 216 15 . . PUNCT taxlaw-2806 217 1 l. l. PROPN taxlaw-2806 217 2 no no INTJ taxlaw-2806 217 3 . . PROPN taxlaw-2806 218 1 111 111 NUM taxlaw-2806 218 2 - - SYM taxlaw-2806 218 3 312 312 NUM taxlaw-2806 218 4 , , PUNCT taxlaw-2806 218 5 § § PROPN taxlaw-2806 218 6 103 103 NUM taxlaw-2806 218 7 , , PUNCT taxlaw-2806 218 8 124 124 NUM taxlaw-2806 218 9 stat stat NOUN taxlaw-2806 218 10 . . PUNCT taxlaw-2806 219 1 3296 3296 NUM taxlaw-2806 219 2 . . PUNCT taxlaw-2806 220 1 42 42 NUM taxlaw-2806 220 2 i.r.c i.r.c NOUN taxlaw-2806 220 3 . . PUNCT taxlaw-2806 221 1 § § PROPN taxlaw-2806 221 2 25a(i)(6 25a(i)(6 NUM taxlaw-2806 221 3 ) ) PUNCT taxlaw-2806 221 4 ( ( PUNCT taxlaw-2806 221 5 west west NOUN taxlaw-2806 221 6 supp supp PROPN taxlaw-2806 221 7 . . PUNCT taxlaw-2806 221 8 2009 2009 NUM taxlaw-2806 221 9 ) ) PUNCT taxlaw-2806 221 10 . . PUNCT taxlaw-2806 222 1 the the DET taxlaw-2806 222 2 maximum maximum ADJ taxlaw-2806 222 3 credit credit NOUN taxlaw-2806 222 4 is be AUX taxlaw-2806 222 5 $ $ SYM taxlaw-2806 222 6 3,000 3,000 NUM taxlaw-2806 222 7 , , PUNCT taxlaw-2806 222 8 but but CCONJ taxlaw-2806 222 9 only only ADV taxlaw-2806 222 10 40 40 NUM taxlaw-2806 222 11 % % NOUN taxlaw-2806 222 12 of of ADP taxlaw-2806 222 13 it it PRON taxlaw-2806 222 14 is be AUX taxlaw-2806 222 15 refundable refundable ADJ taxlaw-2806 222 16 . . PUNCT taxlaw-2806 223 1 43 43 NUM taxlaw-2806 223 2 see see VERB taxlaw-2806 223 3 infra infra NOUN taxlaw-2806 223 4 section section NOUN taxlaw-2806 223 5 iii.c iii.c PROPN taxlaw-2806 223 6 for for ADP taxlaw-2806 223 7 a a DET taxlaw-2806 223 8 fuller full ADJ taxlaw-2806 223 9 discussion discussion NOUN taxlaw-2806 223 10 of of ADP taxlaw-2806 223 11 refundable refundable ADJ taxlaw-2806 223 12 credits credit NOUN taxlaw-2806 223 13 . . PUNCT taxlaw-2806 224 1 44 44 NUM taxlaw-2806 224 2 see see VERB taxlaw-2806 224 3 office office NOUN taxlaw-2806 224 4 of of ADP taxlaw-2806 224 5 mgmt mgmt PROPN taxlaw-2806 224 6 . . PROPN taxlaw-2806 224 7 & & CCONJ taxlaw-2806 224 8 budget budget PROPN taxlaw-2806 224 9 , , PUNCT taxlaw-2806 224 10 exec exec NOUN taxlaw-2806 224 11 . . PUNCT taxlaw-2806 225 1 office office NOUN taxlaw-2806 225 2 of of ADP taxlaw-2806 225 3 the the DET taxlaw-2806 225 4 president president NOUN taxlaw-2806 225 5 , , PUNCT taxlaw-2806 225 6 analytical analytical ADJ taxlaw-2806 225 7 perspectives perspective NOUN taxlaw-2806 225 8 , , PUNCT taxlaw-2806 225 9 budget budget NOUN taxlaw-2806 225 10 of of ADP taxlaw-2806 225 11 the the DET taxlaw-2806 225 12 united united PROPN taxlaw-2806 225 13 states states PROPN taxlaw-2806 225 14 , , PUNCT taxlaw-2806 225 15 fiscal fiscal ADJ taxlaw-2806 225 16 year year NOUN taxlaw-2806 225 17 2010 2010 NUM taxlaw-2806 225 18 , , PUNCT taxlaw-2806 225 19 at at ADP taxlaw-2806 225 20 303 303 NUM taxlaw-2806 225 21 - - SYM taxlaw-2806 225 22 306 306 NUM taxlaw-2806 225 23 ( ( PUNCT taxlaw-2806 225 24 2009 2009 NUM taxlaw-2806 225 25 ) ) PUNCT taxlaw-2806 225 26 , , PUNCT taxlaw-2806 225 27 available available ADJ taxlaw-2806 225 28 at at ADP taxlaw-2806 225 29 http://www.gpoaccess.gov/usbudget/fy10/pdf/spec.pdf http://www.gpoaccess.gov/usbudget/fy10/pdf/spec.pdf NOUN taxlaw-2806 225 30 . . PROPN taxlaw-2806 226 1 45 45 NUM taxlaw-2806 226 2 there there PRON taxlaw-2806 226 3 were be VERB taxlaw-2806 226 4 fifty fifty NUM taxlaw-2806 226 5 - - PUNCT taxlaw-2806 226 6 four four NUM taxlaw-2806 226 7 in in ADP taxlaw-2806 226 8 the the DET taxlaw-2806 226 9 1972 1972 NUM taxlaw-2806 226 10 budget budget NOUN taxlaw-2806 226 11 prepared prepare VERB taxlaw-2806 226 12 jointly jointly ADV taxlaw-2806 226 13 by by ADP taxlaw-2806 226 14 the the DET taxlaw-2806 226 15 treasury treasury PROPN taxlaw-2806 226 16 department department PROPN taxlaw-2806 226 17 and and CCONJ taxlaw-2806 226 18 the the DET taxlaw-2806 226 19 joint joint ADJ taxlaw-2806 226 20 committee committee NOUN taxlaw-2806 226 21 on on ADP taxlaw-2806 226 22 taxation taxation NOUN taxlaw-2806 226 23 . . PUNCT taxlaw-2806 227 1 see see VERB taxlaw-2806 227 2 staff staff NOUN taxlaw-2806 227 3 of of ADP taxlaw-2806 227 4 joint joint ADJ taxlaw-2806 227 5 comm comm NOUN taxlaw-2806 227 6 . . PUNCT taxlaw-2806 228 1 on on ADP taxlaw-2806 228 2 internal internal ADJ taxlaw-2806 228 3 revenue revenue NOUN taxlaw-2806 228 4 tax’n tax’n NUM taxlaw-2806 228 5 , , PUNCT taxlaw-2806 228 6 92d 92d NOUN taxlaw-2806 228 7 cong cong VERB taxlaw-2806 228 8 . . PUNCT taxlaw-2806 228 9 , , PUNCT taxlaw-2806 228 10 estimates estimate NOUN taxlaw-2806 228 11 of of ADP taxlaw-2806 228 12 fed fed PROPN taxlaw-2806 228 13 . . PUNCT taxlaw-2806 229 1 tax tax NOUN taxlaw-2806 229 2 expenditures expenditure NOUN taxlaw-2806 229 3 4 4 NUM taxlaw-2806 229 4 - - SYM taxlaw-2806 229 5 5 5 NUM taxlaw-2806 229 6 ( ( PUNCT taxlaw-2806 229 7 joint joint ADJ taxlaw-2806 229 8 comm comm NOUN taxlaw-2806 229 9 . . PUNCT taxlaw-2806 230 1 print print NOUN taxlaw-2806 230 2 1972 1972 NUM taxlaw-2806 230 3 ) ) PUNCT taxlaw-2806 230 4 . . PUNCT taxlaw-2806 231 1 46 46 NUM taxlaw-2806 231 2 see see VERB taxlaw-2806 231 3 hungerford hungerford PROPN taxlaw-2806 231 4 , , PUNCT taxlaw-2806 231 5 supra supra PROPN taxlaw-2806 231 6 note note PROPN taxlaw-2806 231 7 6 6 NUM taxlaw-2806 231 8 , , PUNCT taxlaw-2806 231 9 at at ADP taxlaw-2806 231 10 4 4 NUM taxlaw-2806 231 11 fig.2 fig.2 PROPN taxlaw-2806 231 12 . . PUNCT taxlaw-2806 232 1 47 47 NUM taxlaw-2806 233 1 i i PRON taxlaw-2806 233 2 d. d. PROPN taxlaw-2806 233 3 48 48 NUM taxlaw-2806 234 1 i i PRON taxlaw-2806 234 2 d. d. PROPN taxlaw-2806 234 3 at at ADP taxlaw-2806 234 4 5 5 NUM taxlaw-2806 234 5 fig.3 fig.3 PROPN taxlaw-2806 234 6 . . PROPN taxlaw-2806 235 1 49 49 NUM taxlaw-2806 235 2 mandatory mandatory ADJ taxlaw-2806 235 3 spending spending NOUN taxlaw-2806 235 4 includes include VERB taxlaw-2806 235 5 entitlement entitlement NOUN taxlaw-2806 235 6 programs program NOUN taxlaw-2806 235 7 like like ADP taxlaw-2806 235 8 social social ADJ taxlaw-2806 235 9 security security NOUN taxlaw-2806 235 10 , , PUNCT taxlaw-2806 235 11 medicare medicare PROPN taxlaw-2806 235 12 and and CCONJ taxlaw-2806 235 13 medicaid medicaid PROPN taxlaw-2806 235 14 , , PUNCT taxlaw-2806 235 15 which which PRON taxlaw-2806 235 16 accounted account VERB taxlaw-2806 235 17 for for ADP taxlaw-2806 235 18 29.6 29.6 NUM taxlaw-2806 235 19 % % NOUN taxlaw-2806 235 20 of of ADP taxlaw-2806 235 21 total total ADJ taxlaw-2806 235 22 spending spending NOUN taxlaw-2806 235 23 in in ADP taxlaw-2806 235 24 2009 2009 NUM taxlaw-2806 235 25 . . PUNCT taxlaw-2806 236 1 i i PRON taxlaw-2806 236 2 d. d. PROPN taxlaw-2806 236 3 at at ADP taxlaw-2806 236 4 5 5 NUM taxlaw-2806 236 5 . . NOUN taxlaw-2806 236 6 50 50 NUM taxlaw-2806 237 1 i i PRON taxlaw-2806 237 2 d. d. VERB taxlaw-2806 237 3 at at ADP taxlaw-2806 237 4 5 5 NUM taxlaw-2806 237 5 fig.3 fig.3 PROPN taxlaw-2806 237 6 . . PROPN taxlaw-2806 237 7 10 10 NUM taxlaw-2806 237 8 columbia columbia PROPN taxlaw-2806 237 9 journal journal PROPN taxlaw-2806 237 10 of of ADP taxlaw-2806 237 11 tax tax NOUN taxlaw-2806 237 12 law law NOUN taxlaw-2806 237 13 [ [ X taxlaw-2806 237 14 vol.3:1 vol.3:1 NOUN taxlaw-2806 237 15 these these DET taxlaw-2806 237 16 numbers number NOUN taxlaw-2806 237 17 illustrate illustrate VERB taxlaw-2806 237 18 why why SCONJ taxlaw-2806 237 19 tax tax NOUN taxlaw-2806 237 20 expenditures expenditure NOUN taxlaw-2806 237 21 have have AUX taxlaw-2806 237 22 become become VERB taxlaw-2806 237 23 the the DET taxlaw-2806 237 24 focus focus NOUN taxlaw-2806 237 25 of of ADP taxlaw-2806 237 26 tax tax NOUN taxlaw-2806 237 27 reform reform NOUN taxlaw-2806 237 28 in in ADP taxlaw-2806 237 29 a a DET taxlaw-2806 237 30 tax tax NOUN taxlaw-2806 237 31 reform reform NOUN taxlaw-2806 237 32 climate climate NOUN taxlaw-2806 237 33 that that PRON taxlaw-2806 237 34 is be AUX taxlaw-2806 237 35 inseparable inseparable ADJ taxlaw-2806 237 36 from from ADP taxlaw-2806 237 37 the the DET taxlaw-2806 237 38 pressure pressure NOUN taxlaw-2806 237 39 of of ADP taxlaw-2806 237 40 deficit deficit NOUN taxlaw-2806 237 41 reduction reduction NOUN taxlaw-2806 237 42 . . PUNCT taxlaw-2806 238 1 surrey surrey PROPN taxlaw-2806 238 2 ’s ’s PART taxlaw-2806 238 3 project project NOUN taxlaw-2806 238 4 was be AUX taxlaw-2806 238 5 successful successful ADJ taxlaw-2806 238 6 in in ADP taxlaw-2806 238 7 convincing convince VERB taxlaw-2806 238 8 people people NOUN taxlaw-2806 238 9 that that SCONJ taxlaw-2806 238 10 tax tax NOUN taxlaw-2806 238 11 expenditures expenditure NOUN taxlaw-2806 238 12 are be AUX taxlaw-2806 238 13 really really ADV taxlaw-2806 238 14 spending spend VERB taxlaw-2806 238 15 programs program NOUN taxlaw-2806 238 16 that that PRON taxlaw-2806 238 17 are be AUX taxlaw-2806 238 18 placed place VERB taxlaw-2806 238 19 in in ADP taxlaw-2806 238 20 the the DET taxlaw-2806 238 21 tax tax NOUN taxlaw-2806 238 22 law law NOUN taxlaw-2806 238 23 , , PUNCT taxlaw-2806 238 24 so so CCONJ taxlaw-2806 238 25 tax tax NOUN taxlaw-2806 238 26 expenditures expenditure NOUN taxlaw-2806 238 27 are be AUX taxlaw-2806 238 28 an an DET taxlaw-2806 238 29 irresistible irresistible ADJ taxlaw-2806 238 30 source source NOUN taxlaw-2806 238 31 of of ADP taxlaw-2806 238 32 funds fund NOUN taxlaw-2806 238 33 . . PUNCT taxlaw-2806 239 1 but but CCONJ taxlaw-2806 239 2 some some DET taxlaw-2806 239 3 tax tax NOUN taxlaw-2806 239 4 expenditures expenditure NOUN taxlaw-2806 239 5 are be AUX taxlaw-2806 239 6 effective effective ADJ taxlaw-2806 239 7 and and CCONJ taxlaw-2806 239 8 efficient efficient ADJ taxlaw-2806 239 9 spending spending NOUN taxlaw-2806 239 10 programs program NOUN taxlaw-2806 239 11 , , PUNCT taxlaw-2806 239 12 and and CCONJ taxlaw-2806 239 13 alternative alternative ADJ taxlaw-2806 239 14 direct direct ADJ taxlaw-2806 239 15 spending spending NOUN taxlaw-2806 239 16 programs program NOUN taxlaw-2806 239 17 would would AUX taxlaw-2806 239 18 be be AUX taxlaw-2806 239 19 inferior inferior ADJ taxlaw-2806 239 20 institutional institutional ADJ taxlaw-2806 239 21 choices choice NOUN taxlaw-2806 239 22 . . PUNCT taxlaw-2806 240 1 for for ADP taxlaw-2806 240 2 example example NOUN taxlaw-2806 240 3 , , PUNCT taxlaw-2806 240 4 the the DET taxlaw-2806 240 5 earned earn VERB taxlaw-2806 240 6 income income NOUN taxlaw-2806 240 7 tax tax NOUN taxlaw-2806 240 8 credit credit NOUN taxlaw-2806 240 9 piggybacks piggyback VERB taxlaw-2806 240 10 on on ADP taxlaw-2806 240 11 the the DET taxlaw-2806 240 12 core core NOUN taxlaw-2806 240 13 functions function NOUN taxlaw-2806 240 14 of of ADP taxlaw-2806 240 15 the the DET taxlaw-2806 240 16 tax tax NOUN taxlaw-2806 240 17 system system NOUN taxlaw-2806 240 18 , , PUNCT taxlaw-2806 240 19 delivers deliver VERB taxlaw-2806 240 20 its its PRON taxlaw-2806 240 21 benefits benefit NOUN taxlaw-2806 240 22 with with ADP taxlaw-2806 240 23 little little ADJ taxlaw-2806 240 24 cost cost NOUN taxlaw-2806 240 25 , , PUNCT taxlaw-2806 240 26 and and CCONJ taxlaw-2806 240 27 reaches reach VERB taxlaw-2806 240 28 more more ADV taxlaw-2806 240 29 intended intend VERB taxlaw-2806 240 30 recipients recipient NOUN taxlaw-2806 240 31 than than ADP taxlaw-2806 240 32 an an DET taxlaw-2806 240 33 alternative alternative ADJ taxlaw-2806 240 34 program program NOUN taxlaw-2806 240 35 would would AUX taxlaw-2806 240 36 . . PUNCT taxlaw-2806 241 1 it it PRON taxlaw-2806 241 2 is be AUX taxlaw-2806 241 3 a a DET taxlaw-2806 241 4 program program NOUN taxlaw-2806 241 5 that that PRON taxlaw-2806 241 6 may may AUX taxlaw-2806 241 7 be be AUX taxlaw-2806 241 8 more more ADV taxlaw-2806 241 9 effectively effectively ADV taxlaw-2806 241 10 administered administer VERB taxlaw-2806 241 11 through through ADP taxlaw-2806 241 12 the the DET taxlaw-2806 241 13 tax tax NOUN taxlaw-2806 241 14 system system NOUN taxlaw-2806 241 15 than than ADP taxlaw-2806 241 16 through through ADP taxlaw-2806 241 17 a a DET taxlaw-2806 241 18 direct direct ADJ taxlaw-2806 241 19 spending spending NOUN taxlaw-2806 241 20 program program NOUN taxlaw-2806 241 21 , , PUNCT taxlaw-2806 241 22 so so SCONJ taxlaw-2806 241 23 the the DET taxlaw-2806 241 24 code code NOUN taxlaw-2806 241 25 may may AUX taxlaw-2806 241 26 be be AUX taxlaw-2806 241 27 the the DET taxlaw-2806 241 28 ideal ideal ADJ taxlaw-2806 241 29 place place NOUN taxlaw-2806 241 30 for for ADP taxlaw-2806 241 31 that that DET taxlaw-2806 241 32 federal federal ADJ taxlaw-2806 241 33 policy.51 policy.51 NOUN taxlaw-2806 241 34 if if SCONJ taxlaw-2806 241 35 tax tax NOUN taxlaw-2806 241 36 reform reform NOUN taxlaw-2806 241 37 is be AUX taxlaw-2806 241 38 focused focus VERB taxlaw-2806 241 39 on on ADP taxlaw-2806 241 40 improving improve VERB taxlaw-2806 241 41 the the DET taxlaw-2806 241 42 tax tax NOUN taxlaw-2806 241 43 law law NOUN taxlaw-2806 241 44 for for ADP taxlaw-2806 241 45 its its PRON taxlaw-2806 241 46 own own ADJ taxlaw-2806 241 47 sake sake NOUN taxlaw-2806 241 48 , , PUNCT taxlaw-2806 241 49 tax tax NOUN taxlaw-2806 241 50 expenditures expenditure NOUN taxlaw-2806 241 51 that that PRON taxlaw-2806 241 52 are be AUX taxlaw-2806 241 53 well well ADV taxlaw-2806 241 54 designed design VERB taxlaw-2806 241 55 and and CCONJ taxlaw-2806 241 56 effectively effectively ADV taxlaw-2806 241 57 implemented implement VERB taxlaw-2806 241 58 in in ADP taxlaw-2806 241 59 the the DET taxlaw-2806 241 60 tax tax NOUN taxlaw-2806 241 61 system system NOUN taxlaw-2806 241 62 are be AUX taxlaw-2806 241 63 desirable desirable ADJ taxlaw-2806 241 64 . . PUNCT taxlaw-2806 242 1 but but CCONJ taxlaw-2806 242 2 if if SCONJ taxlaw-2806 242 3 tax tax NOUN taxlaw-2806 242 4 reform reform NOUN taxlaw-2806 242 5 is be AUX taxlaw-2806 242 6 in in ADP taxlaw-2806 242 7 service service NOUN taxlaw-2806 242 8 of of ADP taxlaw-2806 242 9 revenue revenue NOUN taxlaw-2806 242 10 , , PUNCT taxlaw-2806 242 11 tax tax NOUN taxlaw-2806 242 12 expenditures expenditure NOUN taxlaw-2806 242 13 become become VERB taxlaw-2806 242 14 an an DET taxlaw-2806 242 15 easy easy ADJ taxlaw-2806 242 16 target target NOUN taxlaw-2806 242 17 . . PUNCT taxlaw-2806 243 1 it it PRON taxlaw-2806 243 2 is be AUX taxlaw-2806 243 3 not not PART taxlaw-2806 243 4 surprising surprising ADJ taxlaw-2806 243 5 that that SCONJ taxlaw-2806 243 6 the the DET taxlaw-2806 243 7 deficit deficit NOUN taxlaw-2806 243 8 reduction reduction NOUN taxlaw-2806 243 9 / / SYM taxlaw-2806 243 10 tax tax NOUN taxlaw-2806 243 11 reform reform NOUN taxlaw-2806 243 12 proposals proposal NOUN taxlaw-2806 243 13 are be AUX taxlaw-2806 243 14 covetous covetous ADJ taxlaw-2806 243 15 of of ADP taxlaw-2806 243 16 the the DET taxlaw-2806 243 17 22.5 22.5 NUM taxlaw-2806 243 18 % % NOUN taxlaw-2806 243 19 of of ADP taxlaw-2806 243 20 total total ADJ taxlaw-2806 243 21 federal federal ADJ taxlaw-2806 243 22 spending spending NOUN taxlaw-2806 243 23 that that PRON taxlaw-2806 243 24 has have AUX taxlaw-2806 243 25 been be AUX taxlaw-2806 243 26 loosely loosely ADV taxlaw-2806 243 27 buried bury VERB taxlaw-2806 243 28 in in ADP taxlaw-2806 243 29 the the DET taxlaw-2806 243 30 code code NOUN taxlaw-2806 243 31 . . PUNCT taxlaw-2806 244 1 b. b. PROPN taxlaw-2806 245 1 the the DET taxlaw-2806 245 2 current current ADJ taxlaw-2806 245 3 tax tax NOUN taxlaw-2806 245 4 reform reform NOUN taxlaw-2806 245 5 proposals proposal NOUN taxlaw-2806 245 6 the the DET taxlaw-2806 245 7 fiscal fiscal ADJ taxlaw-2806 245 8 commission commission NOUN taxlaw-2806 245 9 ’s ’s PART taxlaw-2806 245 10 proposal proposal NOUN taxlaw-2806 245 11 for for ADP taxlaw-2806 245 12 tax tax NOUN taxlaw-2806 245 13 reform reform NOUN taxlaw-2806 245 14 is be AUX taxlaw-2806 245 15 part part NOUN taxlaw-2806 245 16 of of ADP taxlaw-2806 245 17 its its PRON taxlaw-2806 245 18 larger large ADJ taxlaw-2806 245 19 vision vision NOUN taxlaw-2806 245 20 to to PART taxlaw-2806 245 21 invest invest VERB taxlaw-2806 245 22 where where SCONJ taxlaw-2806 245 23 necessary necessary ADJ taxlaw-2806 245 24 to to PART taxlaw-2806 245 25 stay stay VERB taxlaw-2806 245 26 competitive competitive ADJ taxlaw-2806 245 27 , , PUNCT taxlaw-2806 245 28 maintain maintain VERB taxlaw-2806 245 29 a a DET taxlaw-2806 245 30 national national ADJ taxlaw-2806 245 31 safety safety NOUN taxlaw-2806 245 32 net net NOUN taxlaw-2806 245 33 , , PUNCT taxlaw-2806 245 34 and and CCONJ taxlaw-2806 245 35 cut cut VERB taxlaw-2806 245 36 all all DET taxlaw-2806 245 37 excess excess ADJ taxlaw-2806 245 38 spending.52 spending.52 NOUN taxlaw-2806 245 39 its its PRON taxlaw-2806 245 40 overarching overarching ADJ taxlaw-2806 245 41 project project NOUN taxlaw-2806 245 42 was be AUX taxlaw-2806 245 43 to to PART taxlaw-2806 245 44 determine determine VERB taxlaw-2806 245 45 how how SCONJ taxlaw-2806 245 46 to to PART taxlaw-2806 245 47 get get VERB taxlaw-2806 245 48 the the DET taxlaw-2806 245 49 national national ADJ taxlaw-2806 245 50 fiscal fiscal ADJ taxlaw-2806 245 51 house house NOUN taxlaw-2806 245 52 in in ADP taxlaw-2806 245 53 order order NOUN taxlaw-2806 245 54 , , PUNCT taxlaw-2806 245 55 and and CCONJ taxlaw-2806 245 56 deal deal VERB taxlaw-2806 245 57 with with ADP taxlaw-2806 245 58 what what PRON taxlaw-2806 245 59 it it PRON taxlaw-2806 245 60 identified identify VERB taxlaw-2806 245 61 as as ADP taxlaw-2806 245 62 the the DET taxlaw-2806 245 63 problem problem NOUN taxlaw-2806 245 64 of of ADP taxlaw-2806 245 65 a a DET taxlaw-2806 245 66 “ " PUNCT taxlaw-2806 245 67 crushing crush VERB taxlaw-2806 245 68 debt debt NOUN taxlaw-2806 245 69 burden burden NOUN taxlaw-2806 245 70 . . PUNCT taxlaw-2806 246 1 ”53 ”53 ADV taxlaw-2806 246 2 the the DET taxlaw-2806 246 3 commission commission NOUN taxlaw-2806 246 4 ’s ’s PART taxlaw-2806 246 5 formidable formidable ADJ taxlaw-2806 246 6 goals goal NOUN taxlaw-2806 246 7 were be AUX taxlaw-2806 246 8 ( ( PUNCT taxlaw-2806 246 9 1 1 X taxlaw-2806 246 10 ) ) PUNCT taxlaw-2806 246 11 deficit deficit NOUN taxlaw-2806 246 12 reduction reduction NOUN taxlaw-2806 246 13 , , PUNCT taxlaw-2806 246 14 ( ( PUNCT taxlaw-2806 246 15 2 2 X taxlaw-2806 246 16 ) ) PUNCT taxlaw-2806 246 17 reducing reduce VERB taxlaw-2806 246 18 the the DET taxlaw-2806 246 19 size size NOUN taxlaw-2806 246 20 of of ADP taxlaw-2806 246 21 the the DET taxlaw-2806 246 22 public public ADJ taxlaw-2806 246 23 sector,54 sector,54 NOUN taxlaw-2806 246 24 ( ( PUNCT taxlaw-2806 246 25 3 3 X taxlaw-2806 246 26 ) ) PUNCT taxlaw-2806 246 27 stabilizing stabilize VERB taxlaw-2806 246 28 debt debt NOUN taxlaw-2806 246 29 levels level NOUN taxlaw-2806 246 30 , , PUNCT taxlaw-2806 246 31 ( ( PUNCT taxlaw-2806 246 32 4 4 X taxlaw-2806 246 33 ) ) PUNCT taxlaw-2806 246 34 ensuring ensure VERB taxlaw-2806 246 35 social social ADJ taxlaw-2806 246 36 security security NOUN taxlaw-2806 246 37 solvency solvency NOUN taxlaw-2806 246 38 , , PUNCT taxlaw-2806 246 39 and and CCONJ taxlaw-2806 246 40 ( ( PUNCT taxlaw-2806 246 41 5 5 X taxlaw-2806 246 42 ) ) PUNCT taxlaw-2806 246 43 reducing reduce VERB taxlaw-2806 246 44 tax tax NOUN taxlaw-2806 246 45 rates rate NOUN taxlaw-2806 246 46 . . PUNCT taxlaw-2806 247 1 the the DET taxlaw-2806 247 2 plan plan NOUN taxlaw-2806 247 3 it it PRON taxlaw-2806 247 4 presented present VERB taxlaw-2806 247 5 was be AUX taxlaw-2806 247 6 most most ADV taxlaw-2806 247 7 ambitious ambitious ADJ taxlaw-2806 247 8 , , PUNCT taxlaw-2806 247 9 including include VERB taxlaw-2806 247 10 discretionary discretionary ADJ taxlaw-2806 247 11 spending spending NOUN taxlaw-2806 247 12 cuts cut NOUN taxlaw-2806 247 13 , , PUNCT taxlaw-2806 247 14 entitlement entitlement NOUN taxlaw-2806 247 15 reform reform NOUN taxlaw-2806 247 16 , , PUNCT taxlaw-2806 247 17 and and CCONJ taxlaw-2806 247 18 budget budget NOUN taxlaw-2806 247 19 process process NOUN taxlaw-2806 247 20 reform reform NOUN taxlaw-2806 247 21 , , PUNCT taxlaw-2806 247 22 in in ADP taxlaw-2806 247 23 addition addition NOUN taxlaw-2806 247 24 to to ADP taxlaw-2806 247 25 tax tax NOUN taxlaw-2806 247 26 reform reform NOUN taxlaw-2806 247 27 . . PUNCT taxlaw-2806 248 1 the the DET taxlaw-2806 248 2 commission commission PROPN taxlaw-2806 248 3 ’s ’s PART taxlaw-2806 248 4 plan plan NOUN taxlaw-2806 248 5 was be AUX taxlaw-2806 248 6 quite quite ADV taxlaw-2806 248 7 specific specific ADJ taxlaw-2806 248 8 in in ADP taxlaw-2806 248 9 some some PRON taxlaw-2806 248 10 of of ADP taxlaw-2806 248 11 its its PRON taxlaw-2806 248 12 recommendations recommendation NOUN taxlaw-2806 248 13 . . PUNCT taxlaw-2806 249 1 for for ADP taxlaw-2806 249 2 example example NOUN taxlaw-2806 249 3 , , PUNCT taxlaw-2806 249 4 in in ADP taxlaw-2806 249 5 its its PRON taxlaw-2806 249 6 proposal proposal NOUN taxlaw-2806 249 7 to to PART taxlaw-2806 249 8 cut cut VERB taxlaw-2806 249 9 discretionary discretionary ADJ taxlaw-2806 249 10 federal federal ADJ taxlaw-2806 249 11 spending spending NOUN taxlaw-2806 249 12 , , PUNCT taxlaw-2806 249 13 it it PRON taxlaw-2806 249 14 suggested suggest VERB taxlaw-2806 249 15 reducing reduce VERB taxlaw-2806 249 16 federal federal ADJ taxlaw-2806 249 17 travel travel NOUN taxlaw-2806 249 18 budgets budget NOUN taxlaw-2806 249 19 and and CCONJ taxlaw-2806 249 20 freezing freeze VERB taxlaw-2806 249 21 the the DET taxlaw-2806 249 22 pay pay NOUN taxlaw-2806 249 23 of of ADP taxlaw-2806 249 24 members member NOUN taxlaw-2806 249 25 of of ADP taxlaw-2806 249 26 congress.55 congress.55 NOUN taxlaw-2806 249 27 in in ADP taxlaw-2806 249 28 its its PRON taxlaw-2806 249 29 treatment treatment NOUN taxlaw-2806 249 30 of of ADP taxlaw-2806 249 31 health health NOUN taxlaw-2806 249 32 - - PUNCT taxlaw-2806 249 33 care care NOUN taxlaw-2806 249 34 savings saving NOUN taxlaw-2806 249 35 , , PUNCT taxlaw-2806 249 36 it it PRON taxlaw-2806 249 37 proposed propose VERB taxlaw-2806 249 38 a a DET taxlaw-2806 249 39 specific specific ADJ taxlaw-2806 249 40 reform reform NOUN taxlaw-2806 249 41 of of ADP taxlaw-2806 249 42 the the DET taxlaw-2806 249 43 medicare medicare PROPN taxlaw-2806 249 44 cost cost NOUN taxlaw-2806 249 45 - - PUNCT taxlaw-2806 249 46 sharing share VERB taxlaw-2806 249 47 rules rule NOUN taxlaw-2806 249 48 and and CCONJ taxlaw-2806 249 49 cuts cut NOUN taxlaw-2806 249 50 in in ADP taxlaw-2806 249 51 payments payment NOUN taxlaw-2806 249 52 to to ADP taxlaw-2806 249 53 hospitals hospital NOUN taxlaw-2806 249 54 for for ADP taxlaw-2806 249 55 medical medical ADJ taxlaw-2806 249 56 education.56 education.56 NOUN taxlaw-2806 249 57 it it PRON taxlaw-2806 249 58 also also ADV taxlaw-2806 249 59 included include VERB taxlaw-2806 249 60 recommendations recommendation NOUN taxlaw-2806 249 61 about about ADP taxlaw-2806 249 62 payments payment NOUN taxlaw-2806 249 63 to to ADP taxlaw-2806 249 64 states state NOUN taxlaw-2806 249 65 for for ADP taxlaw-2806 249 66 abandoned abandon VERB taxlaw-2806 249 67 mines mine NOUN taxlaw-2806 249 68 and and CCONJ taxlaw-2806 249 69 fcc fcc PROPN taxlaw-2806 249 70 spectrum spectrum NOUN taxlaw-2806 249 71 auctions auction NOUN taxlaw-2806 249 72 — — PUNCT taxlaw-2806 249 73 pretty pretty ADV taxlaw-2806 249 74 detailed detailed ADJ taxlaw-2806 249 75 stuff stuff NOUN taxlaw-2806 249 76 for for ADP taxlaw-2806 249 77 such such DET taxlaw-2806 249 78 a a DET taxlaw-2806 249 79 big big ADJ taxlaw-2806 249 80 report.57 report.57 NOUN taxlaw-2806 249 81 but but CCONJ taxlaw-2806 249 82 in in ADP taxlaw-2806 249 83 other other ADJ taxlaw-2806 249 84 ways way NOUN taxlaw-2806 249 85 , , PUNCT taxlaw-2806 249 86 the the DET taxlaw-2806 249 87 recommendations recommendation NOUN taxlaw-2806 249 88 were be AUX taxlaw-2806 249 89 quite quite ADV taxlaw-2806 249 90 vague vague ADJ taxlaw-2806 249 91 , , PUNCT taxlaw-2806 249 92 such such ADJ taxlaw-2806 249 93 as as ADP taxlaw-2806 249 94 suggesting suggest VERB taxlaw-2806 249 95 honest honest ADJ taxlaw-2806 249 96 budgeting budgeting NOUN taxlaw-2806 249 97 for for ADP taxlaw-2806 249 98 catastrophes catastrophe NOUN taxlaw-2806 249 99 , , PUNCT taxlaw-2806 249 100 and and CCONJ taxlaw-2806 249 101 requiring require VERB taxlaw-2806 249 102 the the DET taxlaw-2806 249 103 president president NOUN taxlaw-2806 249 104 to to PART taxlaw-2806 249 105 propose propose VERB taxlaw-2806 249 106 annual annual ADJ taxlaw-2806 249 107 limits limit NOUN taxlaw-2806 249 108 on on ADP taxlaw-2806 249 109 war war NOUN taxlaw-2806 249 110 spending.58 spending.58 VERB taxlaw-2806 249 111 the the DET taxlaw-2806 249 112 recommendations recommendation NOUN taxlaw-2806 249 113 for for ADP taxlaw-2806 249 114 tax tax NOUN taxlaw-2806 249 115 reform reform NOUN taxlaw-2806 249 116 were be AUX taxlaw-2806 249 117 somewhat somewhat ADV taxlaw-2806 249 118 inconsistent inconsistent ADJ taxlaw-2806 249 119 with with ADP taxlaw-2806 249 120 the the DET taxlaw-2806 249 121 goals goal NOUN taxlaw-2806 249 122 of of ADP taxlaw-2806 249 123 the the DET taxlaw-2806 249 124 project project NOUN taxlaw-2806 249 125 overall overall ADJ taxlaw-2806 249 126 . . PUNCT taxlaw-2806 250 1 the the DET taxlaw-2806 250 2 first first ADJ taxlaw-2806 250 3 goal goal NOUN taxlaw-2806 250 4 for for ADP taxlaw-2806 250 5 tax tax NOUN taxlaw-2806 250 6 reform reform NOUN taxlaw-2806 250 7 was be AUX taxlaw-2806 250 8 “ " PUNCT taxlaw-2806 250 9 sharply sharply ADV taxlaw-2806 250 10 reduc[ing reduc[e VERB taxlaw-2806 250 11 ] ] PUNCT taxlaw-2806 250 12 tax tax NOUN taxlaw-2806 250 13 rates,”59 rates,”59 NOUN taxlaw-2806 250 14 even even ADV taxlaw-2806 250 15 though though SCONJ taxlaw-2806 250 16 lower low ADJ taxlaw-2806 250 17 tax tax NOUN taxlaw-2806 250 18 rates rate NOUN taxlaw-2806 250 19 make make VERB taxlaw-2806 250 20 it it PRON taxlaw-2806 250 21 harder hard ADJ taxlaw-2806 250 22 to to PART taxlaw-2806 250 23 raise raise VERB taxlaw-2806 250 24 the the DET taxlaw-2806 250 25 revenue revenue NOUN taxlaw-2806 250 26 required require VERB taxlaw-2806 250 27 to to PART taxlaw-2806 250 28 address address VERB taxlaw-2806 250 29 the the DET taxlaw-2806 250 30 51 51 NUM taxlaw-2806 250 31 see see NOUN taxlaw-2806 250 32 david david PROPN taxlaw-2806 250 33 a. a. PROPN taxlaw-2806 250 34 weisbach weisbach PROPN taxlaw-2806 250 35 and and CCONJ taxlaw-2806 250 36 jacob jacob PROPN taxlaw-2806 250 37 nussim nussim PROPN taxlaw-2806 250 38 , , PUNCT taxlaw-2806 250 39 the the DET taxlaw-2806 250 40 integration integration NOUN taxlaw-2806 250 41 of of ADP taxlaw-2806 250 42 tax tax NOUN taxlaw-2806 250 43 and and CCONJ taxlaw-2806 250 44 spending spending NOUN taxlaw-2806 250 45 programs program NOUN taxlaw-2806 250 46 , , PUNCT taxlaw-2806 250 47 113 113 NUM taxlaw-2806 250 48 yale yale PROPN taxlaw-2806 250 49 l.j l.j PROPN taxlaw-2806 250 50 . . PROPN taxlaw-2806 250 51 955 955 NUM taxlaw-2806 250 52 , , PUNCT taxlaw-2806 250 53 961 961 NUM taxlaw-2806 250 54 ( ( PUNCT taxlaw-2806 250 55 2004 2004 NUM taxlaw-2806 250 56 ) ) PUNCT taxlaw-2806 250 57 . . PUNCT taxlaw-2806 251 1 52 52 NUM taxlaw-2806 251 2 nat’l nat’l NOUN taxlaw-2806 251 3 comm comm NOUN taxlaw-2806 251 4 . . PUNCT taxlaw-2806 252 1 on on ADP taxlaw-2806 252 2 fiscal fiscal ADJ taxlaw-2806 252 3 resp resp NOUN taxlaw-2806 252 4 . . PUNCT taxlaw-2806 253 1 & & CCONJ taxlaw-2806 253 2 reform reform PROPN taxlaw-2806 254 1 , , PUNCT taxlaw-2806 254 2 supra supra PROPN taxlaw-2806 254 3 note note NOUN taxlaw-2806 254 4 12 12 NUM taxlaw-2806 254 5 , , PUNCT taxlaw-2806 254 6 at at ADP taxlaw-2806 254 7 12 12 NUM taxlaw-2806 254 8 . . PUNCT taxlaw-2806 255 1 53 53 NUM taxlaw-2806 255 2 i i PROPN taxlaw-2806 255 3 d. d. PROPN taxlaw-2806 255 4 at at ADP taxlaw-2806 255 5 6 6 NUM taxlaw-2806 255 6 . . NUM taxlaw-2806 255 7 54 54 NUM taxlaw-2806 255 8 the the DET taxlaw-2806 255 9 report report NOUN taxlaw-2806 255 10 proposes propose VERB taxlaw-2806 255 11 to to PART taxlaw-2806 255 12 cap cap VERB taxlaw-2806 255 13 revenue revenue NOUN taxlaw-2806 255 14 at at ADP taxlaw-2806 255 15 21 21 NUM taxlaw-2806 255 16 % % NOUN taxlaw-2806 255 17 of of ADP taxlaw-2806 255 18 gdp gdp NOUN taxlaw-2806 255 19 and and CCONJ taxlaw-2806 255 20 bring bring VERB taxlaw-2806 255 21 spending spending NOUN taxlaw-2806 255 22 to to ADP taxlaw-2806 255 23 that that DET taxlaw-2806 255 24 level level NOUN taxlaw-2806 255 25 . . PUNCT taxlaw-2806 256 1 i i PRON taxlaw-2806 256 2 d. d. PROPN taxlaw-2806 256 3 at at ADP taxlaw-2806 256 4 14 14 NUM taxlaw-2806 256 5 . . PUNCT taxlaw-2806 257 1 in in ADP taxlaw-2806 257 2 2010 2010 NUM taxlaw-2806 257 3 , , PUNCT taxlaw-2806 257 4 outlays outlay NOUN taxlaw-2806 257 5 were be AUX taxlaw-2806 257 6 at at ADP taxlaw-2806 257 7 23.8 23.8 NUM taxlaw-2806 257 8 % % NOUN taxlaw-2806 257 9 of of ADP taxlaw-2806 257 10 gdp gdp NOUN taxlaw-2806 257 11 . . PUNCT taxlaw-2806 258 1 i i PRON taxlaw-2806 258 2 d. d. PROPN taxlaw-2806 258 3 at at ADP taxlaw-2806 258 4 16 16 NUM taxlaw-2806 258 5 . . PUNCT taxlaw-2806 259 1 but but CCONJ taxlaw-2806 259 2 revenues revenue NOUN taxlaw-2806 259 3 were be AUX taxlaw-2806 259 4 only only ADV taxlaw-2806 259 5 15 15 NUM taxlaw-2806 259 6 % % NOUN taxlaw-2806 259 7 . . PUNCT taxlaw-2806 260 1 i i PRON taxlaw-2806 260 2 d. d. PROPN taxlaw-2806 260 3 at at ADP taxlaw-2806 260 4 10 10 NUM taxlaw-2806 260 5 . . PUNCT taxlaw-2806 261 1 55 55 NUM taxlaw-2806 262 1 i i PRON taxlaw-2806 262 2 d. d. VERB taxlaw-2806 262 3 at at ADP taxlaw-2806 262 4 26 26 NUM taxlaw-2806 262 5 . . PUNCT taxlaw-2806 263 1 56 56 NUM taxlaw-2806 263 2 i i PRON taxlaw-2806 263 3 d. d. NOUN taxlaw-2806 263 4 at at ADP taxlaw-2806 263 5 37 37 NUM taxlaw-2806 263 6 - - SYM taxlaw-2806 263 7 38 38 NUM taxlaw-2806 263 8 . . PUNCT taxlaw-2806 263 9 57 57 NUM taxlaw-2806 264 1 i i PRON taxlaw-2806 264 2 d. d. PROPN taxlaw-2806 264 3 at at ADP taxlaw-2806 264 4 46 46 NUM taxlaw-2806 264 5 . . PUNCT taxlaw-2806 265 1 58 58 NUM taxlaw-2806 266 1 i i PRON taxlaw-2806 266 2 d. d. VERB taxlaw-2806 266 3 at at ADP taxlaw-2806 266 4 22 22 NUM taxlaw-2806 266 5 - - SYM taxlaw-2806 266 6 23 23 NUM taxlaw-2806 266 7 . . PUNCT taxlaw-2806 267 1 59 59 NUM taxlaw-2806 268 1 i i PRON taxlaw-2806 268 2 d. d. PROPN taxlaw-2806 268 3 at at ADP taxlaw-2806 268 4 14 14 NUM taxlaw-2806 268 5 . . PUNCT taxlaw-2806 269 1 2011 2011 NUM taxlaw-2806 269 2 ] ] PUNCT taxlaw-2806 269 3 tax tax NOUN taxlaw-2806 269 4 expenditures expenditure NOUN taxlaw-2806 269 5 , , PUNCT taxlaw-2806 269 6 reform reform NOUN taxlaw-2806 269 7 , , PUNCT taxlaw-2806 269 8 and and CCONJ taxlaw-2806 269 9 distributive distributive ADJ taxlaw-2806 269 10 justice justice NOUN taxlaw-2806 269 11 11 11 NUM taxlaw-2806 269 12 current current ADJ taxlaw-2806 269 13 debt debt NOUN taxlaw-2806 269 14 burden burden NOUN taxlaw-2806 269 15 and and CCONJ taxlaw-2806 269 16 reduce reduce VERB taxlaw-2806 269 17 the the DET taxlaw-2806 269 18 deficit deficit NOUN taxlaw-2806 269 19 that that PRON taxlaw-2806 269 20 we we PRON taxlaw-2806 269 21 face face VERB taxlaw-2806 269 22 . . PUNCT taxlaw-2806 270 1 the the DET taxlaw-2806 270 2 report report NOUN taxlaw-2806 270 3 acknowledges acknowledge VERB taxlaw-2806 270 4 that that SCONJ taxlaw-2806 270 5 more more ADJ taxlaw-2806 270 6 revenue revenue NOUN taxlaw-2806 270 7 and and CCONJ taxlaw-2806 270 8 less less ADJ taxlaw-2806 270 9 spending spending NOUN taxlaw-2806 270 10 are be AUX taxlaw-2806 270 11 both both PRON taxlaw-2806 270 12 necessary necessary ADJ taxlaw-2806 270 13 parts part NOUN taxlaw-2806 270 14 of of ADP taxlaw-2806 270 15 a a DET taxlaw-2806 270 16 responsible responsible ADJ taxlaw-2806 270 17 fiscal fiscal ADJ taxlaw-2806 270 18 plan plan NOUN taxlaw-2806 270 19 . . PUNCT taxlaw-2806 271 1 however however ADV taxlaw-2806 271 2 , , PUNCT taxlaw-2806 271 3 reducing reduce VERB taxlaw-2806 271 4 rates rate NOUN taxlaw-2806 271 5 narrows narrow VERB taxlaw-2806 271 6 the the DET taxlaw-2806 271 7 policy policy NOUN taxlaw-2806 271 8 choices choice NOUN taxlaw-2806 271 9 for for ADP taxlaw-2806 271 10 increasing increase VERB taxlaw-2806 271 11 revenue revenue NOUN taxlaw-2806 271 12 – – PUNCT taxlaw-2806 271 13 the the DET taxlaw-2806 271 14 only only ADJ taxlaw-2806 271 15 place place NOUN taxlaw-2806 271 16 to to PART taxlaw-2806 271 17 find find VERB taxlaw-2806 271 18 increased increase VERB taxlaw-2806 271 19 revenue revenue NOUN taxlaw-2806 271 20 ( ( PUNCT taxlaw-2806 271 21 without without ADP taxlaw-2806 271 22 introducing introduce VERB taxlaw-2806 271 23 other other ADJ taxlaw-2806 271 24 taxes taxis NOUN taxlaw-2806 271 25 ) ) PUNCT taxlaw-2806 271 26 is be AUX taxlaw-2806 271 27 in in ADP taxlaw-2806 271 28 including include VERB taxlaw-2806 271 29 more more ADJ taxlaw-2806 271 30 in in ADP taxlaw-2806 271 31 the the DET taxlaw-2806 271 32 tax tax NOUN taxlaw-2806 271 33 base base NOUN taxlaw-2806 271 34 . . PUNCT taxlaw-2806 272 1 consequently consequently ADV taxlaw-2806 272 2 , , PUNCT taxlaw-2806 272 3 the the DET taxlaw-2806 272 4 report report NOUN taxlaw-2806 272 5 recommends recommend VERB taxlaw-2806 272 6 broadening broaden VERB taxlaw-2806 272 7 the the DET taxlaw-2806 272 8 tax tax NOUN taxlaw-2806 272 9 base base NOUN taxlaw-2806 272 10 . . PUNCT taxlaw-2806 273 1 60 60 NUM taxlaw-2806 273 2 unfortunately unfortunately ADV taxlaw-2806 273 3 , , PUNCT taxlaw-2806 273 4 the the DET taxlaw-2806 273 5 pressure pressure NOUN taxlaw-2806 273 6 placed place VERB taxlaw-2806 273 7 on on ADP taxlaw-2806 273 8 the the DET taxlaw-2806 273 9 base base NOUN taxlaw-2806 273 10 is be AUX taxlaw-2806 273 11 extraordinary extraordinary ADJ taxlaw-2806 273 12 when when SCONJ taxlaw-2806 273 13 the the DET taxlaw-2806 273 14 objectives objective NOUN taxlaw-2806 273 15 include include VERB taxlaw-2806 273 16 both both PRON taxlaw-2806 273 17 lowering lower VERB taxlaw-2806 273 18 rates rate NOUN taxlaw-2806 273 19 and and CCONJ taxlaw-2806 273 20 raising raise VERB taxlaw-2806 273 21 significant significant ADJ taxlaw-2806 273 22 amounts amount NOUN taxlaw-2806 273 23 of of ADP taxlaw-2806 273 24 revenue revenue NOUN taxlaw-2806 273 25 . . PUNCT taxlaw-2806 274 1 this this PRON taxlaw-2806 274 2 explains explain VERB taxlaw-2806 274 3 why why SCONJ taxlaw-2806 274 4 the the DET taxlaw-2806 274 5 commission commission NOUN taxlaw-2806 274 6 ’s ’s PART taxlaw-2806 274 7 recommendation recommendation NOUN taxlaw-2806 274 8 starts start VERB taxlaw-2806 274 9 by by ADP taxlaw-2806 274 10 proposing propose VERB taxlaw-2806 274 11 the the DET taxlaw-2806 274 12 repeal repeal NOUN taxlaw-2806 274 13 of of ADP taxlaw-2806 274 14 all all DET taxlaw-2806 274 15 tax tax NOUN taxlaw-2806 274 16 expenditures expenditure NOUN taxlaw-2806 274 17 in in ADP taxlaw-2806 274 18 the the DET taxlaw-2806 274 19 code;61 code;61 NOUN taxlaw-2806 274 20 the the PRON taxlaw-2806 274 21 broader broad ADJ taxlaw-2806 274 22 the the DET taxlaw-2806 274 23 base base NOUN taxlaw-2806 274 24 , , PUNCT taxlaw-2806 274 25 the the DET taxlaw-2806 274 26 more more ADJ taxlaw-2806 274 27 revenue revenue NOUN taxlaw-2806 274 28 collected collect VERB taxlaw-2806 274 29 . . PUNCT taxlaw-2806 275 1 without without ADP taxlaw-2806 275 2 any any DET taxlaw-2806 275 3 tax tax NOUN taxlaw-2806 275 4 expenditures expenditure NOUN taxlaw-2806 275 5 , , PUNCT taxlaw-2806 275 6 the the DET taxlaw-2806 275 7 fiscal fiscal ADJ taxlaw-2806 275 8 commission commission NOUN taxlaw-2806 275 9 concluded conclude VERB taxlaw-2806 275 10 that that SCONJ taxlaw-2806 275 11 rates rate NOUN taxlaw-2806 275 12 could could AUX taxlaw-2806 275 13 be be AUX taxlaw-2806 275 14 8 8 NUM taxlaw-2806 275 15 % % NOUN taxlaw-2806 275 16 , , PUNCT taxlaw-2806 275 17 14 14 NUM taxlaw-2806 275 18 % % NOUN taxlaw-2806 275 19 , , PUNCT taxlaw-2806 275 20 and and CCONJ taxlaw-2806 275 21 23 23 NUM taxlaw-2806 275 22 % % NOUN taxlaw-2806 275 23 , , PUNCT taxlaw-2806 275 24 and and CCONJ taxlaw-2806 275 25 still still ADV taxlaw-2806 275 26 raise raise VERB taxlaw-2806 275 27 $ $ SYM taxlaw-2806 275 28 80 80 NUM taxlaw-2806 275 29 billion billion NUM taxlaw-2806 275 30 for for ADP taxlaw-2806 275 31 deficit deficit NOUN taxlaw-2806 275 32 reduction.62 reduction.62 NOUN taxlaw-2806 275 33 that that PRON taxlaw-2806 275 34 represents represent VERB taxlaw-2806 275 35 a a DET taxlaw-2806 275 36 very very ADV taxlaw-2806 275 37 substantial substantial ADJ taxlaw-2806 275 38 rate rate NOUN taxlaw-2806 275 39 cut cut NOUN taxlaw-2806 275 40 compared compare VERB taxlaw-2806 275 41 to to ADP taxlaw-2806 275 42 the the DET taxlaw-2806 275 43 current current ADJ taxlaw-2806 275 44 law law NOUN taxlaw-2806 275 45 rates rate NOUN taxlaw-2806 275 46 of of ADP taxlaw-2806 275 47 10 10 NUM taxlaw-2806 275 48 % % NOUN taxlaw-2806 275 49 , , PUNCT taxlaw-2806 275 50 15 15 NUM taxlaw-2806 275 51 % % NOUN taxlaw-2806 275 52 , , PUNCT taxlaw-2806 275 53 25 25 NUM taxlaw-2806 275 54 % % NOUN taxlaw-2806 275 55 , , PUNCT taxlaw-2806 275 56 28 28 NUM taxlaw-2806 275 57 % % NOUN taxlaw-2806 275 58 , , PUNCT taxlaw-2806 275 59 33 33 NUM taxlaw-2806 275 60 % % NOUN taxlaw-2806 275 61 , , PUNCT taxlaw-2806 275 62 and and CCONJ taxlaw-2806 275 63 35%.63 35%.63 NUM taxlaw-2806 275 64 the the DET taxlaw-2806 275 65 report report NOUN taxlaw-2806 275 66 failed fail VERB taxlaw-2806 275 67 to to PART taxlaw-2806 275 68 explain explain VERB taxlaw-2806 275 69 how how SCONJ taxlaw-2806 275 70 it it PRON taxlaw-2806 275 71 determined determine VERB taxlaw-2806 275 72 the the DET taxlaw-2806 275 73 amount amount NOUN taxlaw-2806 275 74 of of ADP taxlaw-2806 275 75 revenue revenue NOUN taxlaw-2806 275 76 that that PRON taxlaw-2806 275 77 the the DET taxlaw-2806 275 78 broader broad ADJ taxlaw-2806 275 79 tax tax NOUN taxlaw-2806 275 80 base base NOUN taxlaw-2806 275 81 raises raise VERB taxlaw-2806 275 82 , , PUNCT taxlaw-2806 275 83 and and CCONJ taxlaw-2806 275 84 the the DET taxlaw-2806 275 85 commission commission NOUN taxlaw-2806 275 86 may may AUX taxlaw-2806 275 87 be be AUX taxlaw-2806 275 88 too too ADV taxlaw-2806 275 89 optimistic optimistic ADJ taxlaw-2806 275 90 about about ADP taxlaw-2806 275 91 how how SCONJ taxlaw-2806 275 92 much much ADJ taxlaw-2806 275 93 revenue revenue NOUN taxlaw-2806 275 94 the the DET taxlaw-2806 275 95 government government NOUN taxlaw-2806 275 96 can can AUX taxlaw-2806 275 97 raise raise VERB taxlaw-2806 275 98 solely solely ADV taxlaw-2806 275 99 from from ADP taxlaw-2806 275 100 base base NOUN taxlaw-2806 275 101 broadening broadening NOUN taxlaw-2806 275 102 . . PUNCT taxlaw-2806 276 1 tax tax NOUN taxlaw-2806 276 2 expenditures expenditure NOUN taxlaw-2806 276 3 are be AUX taxlaw-2806 276 4 incentives incentive NOUN taxlaw-2806 276 5 . . PUNCT taxlaw-2806 277 1 if if SCONJ taxlaw-2806 277 2 they they PRON taxlaw-2806 277 3 successfully successfully ADV taxlaw-2806 277 4 encourage encourage VERB taxlaw-2806 277 5 taxpayers taxpayer NOUN taxlaw-2806 277 6 to to PART taxlaw-2806 277 7 do do VERB taxlaw-2806 277 8 things thing NOUN taxlaw-2806 277 9 they they PRON taxlaw-2806 277 10 would would AUX taxlaw-2806 277 11 not not PART taxlaw-2806 277 12 otherwise otherwise ADV taxlaw-2806 277 13 do do VERB taxlaw-2806 277 14 , , PUNCT taxlaw-2806 277 15 then then ADV taxlaw-2806 277 16 they they PRON taxlaw-2806 277 17 are be AUX taxlaw-2806 277 18 effective effective ADJ taxlaw-2806 277 19 incentives incentive NOUN taxlaw-2806 277 20 . . PUNCT taxlaw-2806 278 1 if if SCONJ taxlaw-2806 278 2 they they PRON taxlaw-2806 278 3 are be AUX taxlaw-2806 278 4 , , PUNCT taxlaw-2806 278 5 we we PRON taxlaw-2806 278 6 might might AUX taxlaw-2806 278 7 expect expect VERB taxlaw-2806 278 8 that that SCONJ taxlaw-2806 278 9 removal removal NOUN taxlaw-2806 278 10 of of ADP taxlaw-2806 278 11 an an DET taxlaw-2806 278 12 incentive incentive NOUN taxlaw-2806 278 13 would would AUX taxlaw-2806 278 14 discourage discourage VERB taxlaw-2806 278 15 a a DET taxlaw-2806 278 16 taxpayer taxpayer NOUN taxlaw-2806 278 17 from from ADP taxlaw-2806 278 18 continuing continue VERB taxlaw-2806 278 19 the the DET taxlaw-2806 278 20 behavior behavior NOUN taxlaw-2806 278 21 that that PRON taxlaw-2806 278 22 was be AUX taxlaw-2806 278 23 previously previously ADV taxlaw-2806 278 24 encouraged encourage VERB taxlaw-2806 278 25 . . PUNCT taxlaw-2806 279 1 consider consider VERB taxlaw-2806 279 2 , , PUNCT taxlaw-2806 279 3 for for ADP taxlaw-2806 279 4 example example NOUN taxlaw-2806 279 5 , , PUNCT taxlaw-2806 279 6 the the DET taxlaw-2806 279 7 charitable charitable ADJ taxlaw-2806 279 8 contribution contribution NOUN taxlaw-2806 279 9 deduction deduction NOUN taxlaw-2806 279 10 . . PUNCT taxlaw-2806 280 1 it it PRON taxlaw-2806 280 2 may may AUX taxlaw-2806 280 3 encourage encourage VERB taxlaw-2806 280 4 taxpayers taxpayer NOUN taxlaw-2806 280 5 to to PART taxlaw-2806 280 6 give give VERB taxlaw-2806 280 7 to to ADP taxlaw-2806 280 8 charity charity NOUN taxlaw-2806 280 9 . . PUNCT taxlaw-2806 281 1 a a DET taxlaw-2806 281 2 taxpayer taxpayer NOUN taxlaw-2806 281 3 in in ADP taxlaw-2806 281 4 the the DET taxlaw-2806 281 5 35 35 NUM taxlaw-2806 281 6 % % NOUN taxlaw-2806 281 7 bracket bracket NOUN taxlaw-2806 281 8 who who PRON taxlaw-2806 281 9 donates donate VERB taxlaw-2806 281 10 $ $ SYM taxlaw-2806 281 11 100 100 NUM taxlaw-2806 281 12 to to PART taxlaw-2806 281 13 charity charity NOUN taxlaw-2806 281 14 saves save VERB taxlaw-2806 281 15 $ $ SYM taxlaw-2806 281 16 35 35 NUM taxlaw-2806 281 17 in in ADP taxlaw-2806 281 18 taxes taxis NOUN taxlaw-2806 281 19 . . PUNCT taxlaw-2806 282 1 the the DET taxlaw-2806 282 2 tax tax NOUN taxlaw-2806 282 3 expenditure expenditure NOUN taxlaw-2806 282 4 budget budget NOUN taxlaw-2806 282 5 includes include VERB taxlaw-2806 282 6 that that SCONJ taxlaw-2806 282 7 $ $ SYM taxlaw-2806 282 8 35 35 NUM taxlaw-2806 282 9 as as ADP taxlaw-2806 282 10 revenue revenue NOUN taxlaw-2806 282 11 loss loss NOUN taxlaw-2806 282 12 to to ADP taxlaw-2806 282 13 the the DET taxlaw-2806 282 14 federal federal ADJ taxlaw-2806 282 15 treasury treasury PROPN taxlaw-2806 282 16 because because SCONJ taxlaw-2806 282 17 the the DET taxlaw-2806 282 18 congressional congressional ADJ taxlaw-2806 282 19 budget budget NOUN taxlaw-2806 282 20 act act NOUN taxlaw-2806 282 21 of of ADP taxlaw-2806 282 22 1974 1974 NUM taxlaw-2806 282 23 defined define VERB taxlaw-2806 282 24 tax tax NOUN taxlaw-2806 282 25 expenditures expenditure NOUN taxlaw-2806 282 26 as as ADP taxlaw-2806 282 27 “ " PUNCT taxlaw-2806 282 28 revenue revenue NOUN taxlaw-2806 282 29 losses loss NOUN taxlaw-2806 282 30 . . PUNCT taxlaw-2806 283 1 ”64 ”64 PROPN taxlaw-2806 283 2 however however ADV taxlaw-2806 283 3 , , PUNCT taxlaw-2806 283 4 the the DET taxlaw-2806 283 5 tax tax NOUN taxlaw-2806 283 6 expenditure expenditure NOUN taxlaw-2806 283 7 budget budget NOUN taxlaw-2806 283 8 itself itself PRON taxlaw-2806 283 9 makes make VERB taxlaw-2806 283 10 clear clear ADJ taxlaw-2806 283 11 that that SCONJ taxlaw-2806 283 12 the the DET taxlaw-2806 283 13 estimates estimate NOUN taxlaw-2806 283 14 of of ADP taxlaw-2806 283 15 revenue revenue NOUN taxlaw-2806 283 16 loss loss NOUN taxlaw-2806 283 17 included include VERB taxlaw-2806 283 18 in in ADP taxlaw-2806 283 19 the the DET taxlaw-2806 283 20 budget budget NOUN taxlaw-2806 283 21 would would AUX taxlaw-2806 283 22 “ " PUNCT taxlaw-2806 283 23 not not PART taxlaw-2806 283 24 necessarily necessarily ADV taxlaw-2806 283 25 equal equal VERB taxlaw-2806 283 26 the the DET taxlaw-2806 283 27 increase increase NOUN taxlaw-2806 283 28 in in ADP taxlaw-2806 283 29 federal federal ADJ taxlaw-2806 283 30 revenues revenue NOUN taxlaw-2806 283 31 ( ( PUNCT taxlaw-2806 283 32 or or CCONJ taxlaw-2806 283 33 the the DET taxlaw-2806 283 34 change change NOUN taxlaw-2806 283 35 in in ADP taxlaw-2806 283 36 the the DET taxlaw-2806 283 37 budget budget NOUN taxlaw-2806 283 38 balance balance NOUN taxlaw-2806 283 39 ) ) PUNCT taxlaw-2806 283 40 that that PRON taxlaw-2806 283 41 would would AUX taxlaw-2806 283 42 result result VERB taxlaw-2806 283 43 from from ADP taxlaw-2806 283 44 repealing repeal VERB taxlaw-2806 283 45 these these DET taxlaw-2806 283 46 special special ADJ taxlaw-2806 283 47 provisions provision NOUN taxlaw-2806 283 48 . . PUNCT taxlaw-2806 284 1 ”65 ”65 NOUN taxlaw-2806 284 2 if if SCONJ taxlaw-2806 284 3 that that PRON taxlaw-2806 284 4 is be AUX taxlaw-2806 284 5 the the DET taxlaw-2806 284 6 case case NOUN taxlaw-2806 284 7 , , PUNCT taxlaw-2806 284 8 then then ADV taxlaw-2806 284 9 it it PRON taxlaw-2806 284 10 is be AUX taxlaw-2806 284 11 important important ADJ taxlaw-2806 284 12 to to PART taxlaw-2806 284 13 know know VERB taxlaw-2806 284 14 how how SCONJ taxlaw-2806 284 15 the the DET taxlaw-2806 284 16 fiscal fiscal ADJ taxlaw-2806 284 17 commission commission NOUN taxlaw-2806 284 18 determined determine VERB taxlaw-2806 284 19 the the DET taxlaw-2806 284 20 amount amount NOUN taxlaw-2806 284 21 of of ADP taxlaw-2806 284 22 revenue revenue NOUN taxlaw-2806 284 23 that that PRON taxlaw-2806 284 24 would would AUX taxlaw-2806 284 25 be be AUX taxlaw-2806 284 26 increased increase VERB taxlaw-2806 284 27 on on ADP taxlaw-2806 284 28 account account NOUN taxlaw-2806 284 29 of of ADP taxlaw-2806 284 30 tax tax NOUN taxlaw-2806 284 31 expenditure expenditure NOUN taxlaw-2806 284 32 repeal repeal NOUN taxlaw-2806 284 33 . . PUNCT taxlaw-2806 285 1 the the DET taxlaw-2806 285 2 actual actual ADJ taxlaw-2806 285 3 revenue revenue NOUN taxlaw-2806 285 4 raised raise VERB taxlaw-2806 285 5 could could AUX taxlaw-2806 285 6 be be AUX taxlaw-2806 285 7 much much ADV taxlaw-2806 285 8 less less ADJ taxlaw-2806 285 9 than than SCONJ taxlaw-2806 285 10 projected project VERB taxlaw-2806 285 11 , , PUNCT taxlaw-2806 285 12 depending depend VERB taxlaw-2806 285 13 on on ADP taxlaw-2806 285 14 the the DET taxlaw-2806 285 15 effectiveness effectiveness NOUN taxlaw-2806 285 16 of of ADP taxlaw-2806 285 17 the the DET taxlaw-2806 285 18 incentives incentive NOUN taxlaw-2806 285 19 and and CCONJ taxlaw-2806 285 20 the the DET taxlaw-2806 285 21 post post ADJ taxlaw-2806 285 22 - - ADJ taxlaw-2806 285 23 reform reform ADJ taxlaw-2806 285 24 rates rate NOUN taxlaw-2806 285 25 . . PUNCT taxlaw-2806 286 1 john john PROPN taxlaw-2806 286 2 buckley buckley PROPN taxlaw-2806 286 3 recently recently ADV taxlaw-2806 286 4 suggested suggest VERB taxlaw-2806 286 5 that that SCONJ taxlaw-2806 286 6 “ " PUNCT taxlaw-2806 286 7 [ [ X taxlaw-2806 286 8 individual individual ADJ taxlaw-2806 286 9 ] ] X taxlaw-2806 286 10 tax tax NOUN taxlaw-2806 286 11 expenditure expenditure NOUN taxlaw-2806 286 12 estimates estimate NOUN taxlaw-2806 286 13 grossly grossly ADV taxlaw-2806 286 14 overstate overstate VERB taxlaw-2806 286 15 the the DET taxlaw-2806 286 16 potential potential ADJ taxlaw-2806 286 17 revenue revenue NOUN taxlaw-2806 286 18 ” " PUNCT taxlaw-2806 286 19 associated associate VERB taxlaw-2806 286 20 with with ADP taxlaw-2806 286 21 their their PRON taxlaw-2806 286 22 repeal repeal NOUN taxlaw-2806 286 23 , , PUNCT taxlaw-2806 286 24 while while SCONJ taxlaw-2806 286 25 corporate corporate ADJ taxlaw-2806 286 26 tax tax NOUN taxlaw-2806 286 27 expenditure expenditure NOUN taxlaw-2806 286 28 estimates estimate NOUN taxlaw-2806 286 29 may may AUX taxlaw-2806 286 30 underestimate underestimate VERB taxlaw-2806 286 31 the the DET taxlaw-2806 286 32 revenue revenue NOUN taxlaw-2806 286 33 that that PRON taxlaw-2806 286 34 could could AUX taxlaw-2806 286 35 be be AUX taxlaw-2806 286 36 raised raise VERB taxlaw-2806 286 37 by by ADP taxlaw-2806 286 38 their their PRON taxlaw-2806 286 39 repeal.66 repeal.66 NOUN taxlaw-2806 286 40 in in ADP taxlaw-2806 286 41 addition addition NOUN taxlaw-2806 286 42 , , PUNCT taxlaw-2806 286 43 the the DET taxlaw-2806 286 44 proposal proposal NOUN taxlaw-2806 286 45 to to PART taxlaw-2806 286 46 repeal repeal VERB taxlaw-2806 286 47 all all DET taxlaw-2806 286 48 tax tax NOUN taxlaw-2806 286 49 expenditures expenditure NOUN taxlaw-2806 286 50 is be AUX taxlaw-2806 286 51 inconsistent inconsistent ADJ taxlaw-2806 286 52 with with ADP taxlaw-2806 286 53 the the DET taxlaw-2806 286 54 commission commission NOUN taxlaw-2806 286 55 ’s ’s PART taxlaw-2806 286 56 more more ADV taxlaw-2806 286 57 nuanced nuanced ADJ taxlaw-2806 286 58 approach approach NOUN taxlaw-2806 286 59 to to ADP taxlaw-2806 286 60 discretionary discretionary ADJ taxlaw-2806 286 61 spending spending NOUN taxlaw-2806 286 62 . . PUNCT taxlaw-2806 287 1 discretionary discretionary ADJ taxlaw-2806 287 2 spending spending NOUN taxlaw-2806 287 3 and and CCONJ taxlaw-2806 287 4 tax tax NOUN taxlaw-2806 287 5 expenditures expenditure NOUN taxlaw-2806 287 6 are be AUX taxlaw-2806 287 7 policy policy NOUN taxlaw-2806 287 8 alternatives alternative NOUN taxlaw-2806 287 9 . . PUNCT taxlaw-2806 288 1 as as SCONJ taxlaw-2806 288 2 surrey surrey PROPN taxlaw-2806 288 3 pointed point VERB taxlaw-2806 288 4 out out ADP taxlaw-2806 288 5 , , PUNCT taxlaw-2806 288 6 tax tax NOUN taxlaw-2806 288 7 expenditures expenditure NOUN taxlaw-2806 288 8 are be AUX taxlaw-2806 288 9 not not PART taxlaw-2806 288 10 part part NOUN taxlaw-2806 288 11 of of ADP taxlaw-2806 288 12 the the DET taxlaw-2806 288 13 “ " PUNCT taxlaw-2806 288 14 structural structural ADJ taxlaw-2806 288 15 provisions provision NOUN taxlaw-2806 288 16 necessary necessary ADJ taxlaw-2806 288 17 to to PART taxlaw-2806 288 18 implement implement VERB taxlaw-2806 288 19 the the DET taxlaw-2806 288 20 income income NOUN taxlaw-2806 288 21 tax tax NOUN taxlaw-2806 288 22 ” " PUNCT taxlaw-2806 288 23 but but CCONJ taxlaw-2806 288 24 are be AUX taxlaw-2806 288 25 “ " PUNCT taxlaw-2806 288 26 governmental governmental ADJ taxlaw-2806 288 27 financial financial ADJ taxlaw-2806 288 28 assistance assistance NOUN taxlaw-2806 288 29 programs program NOUN taxlaw-2806 288 30 carried carry VERB taxlaw-2806 288 31 out out ADP taxlaw-2806 288 32 through through ADP taxlaw-2806 288 33 special special ADJ taxlaw-2806 288 34 tax tax NOUN taxlaw-2806 288 35 provisions provision NOUN taxlaw-2806 288 36 rather rather ADV taxlaw-2806 288 37 than than ADP taxlaw-2806 288 38 through through ADP taxlaw-2806 288 39 direct direct ADJ taxlaw-2806 288 40 government government NOUN taxlaw-2806 288 41 expenditures expenditure NOUN taxlaw-2806 288 42 . . PUNCT taxlaw-2806 289 1 ”67 ”67 PROPN taxlaw-2806 289 2 while while SCONJ taxlaw-2806 289 3 the the DET taxlaw-2806 289 4 fiscal fiscal ADJ taxlaw-2806 289 5 commission commission NOUN taxlaw-2806 289 6 explicitly explicitly ADV taxlaw-2806 289 7 supported support VERB taxlaw-2806 289 8 investments investment NOUN taxlaw-2806 289 9 in in ADP taxlaw-2806 289 10 education education NOUN taxlaw-2806 289 11 , , PUNCT taxlaw-2806 289 12 infrastructure infrastructure NOUN taxlaw-2806 289 13 , , PUNCT taxlaw-2806 289 14 and and CCONJ taxlaw-2806 289 15 research research NOUN taxlaw-2806 289 16 and and CCONJ taxlaw-2806 289 17 60 60 NUM taxlaw-2806 289 18 i i PRON taxlaw-2806 289 19 d. d. PROPN taxlaw-2806 289 20 at at ADP taxlaw-2806 289 21 28 28 NUM taxlaw-2806 289 22 . . PUNCT taxlaw-2806 290 1 61 61 NUM taxlaw-2806 291 1 i i PRON taxlaw-2806 291 2 d. d. PROPN taxlaw-2806 291 3 at at ADP taxlaw-2806 291 4 29 29 NUM taxlaw-2806 291 5 . . PUNCT taxlaw-2806 292 1 62 62 NUM taxlaw-2806 293 1 i i PRON taxlaw-2806 293 2 d. d. PROPN taxlaw-2806 293 3 at at ADP taxlaw-2806 293 4 29 29 NUM taxlaw-2806 293 5 - - SYM taxlaw-2806 293 6 30 30 NUM taxlaw-2806 293 7 . . PUNCT taxlaw-2806 294 1 63 63 NUM taxlaw-2806 294 2 i.r.c i.r.c NOUN taxlaw-2806 294 3 . . PUNCT taxlaw-2806 295 1 § § PROPN taxlaw-2806 295 2 1 1 NUM taxlaw-2806 295 3 ( ( PUNCT taxlaw-2806 295 4 west west NOUN taxlaw-2806 295 5 supp supp PROPN taxlaw-2806 295 6 . . PUNCT taxlaw-2806 295 7 2008 2008 NUM taxlaw-2806 295 8 ) ) PUNCT taxlaw-2806 295 9 . . PUNCT taxlaw-2806 296 1 64 64 NUM taxlaw-2806 296 2 see see VERB taxlaw-2806 296 3 supra supra PROPN taxlaw-2806 296 4 note note NOUN taxlaw-2806 296 5 3 3 NUM taxlaw-2806 296 6 . . SYM taxlaw-2806 296 7 65 65 NUM taxlaw-2806 296 8 office office NOUN taxlaw-2806 296 9 of of ADP taxlaw-2806 296 10 mgmt mgmt PROPN taxlaw-2806 296 11 . . PROPN taxlaw-2806 296 12 & & CCONJ taxlaw-2806 296 13 budget budget PROPN taxlaw-2806 296 14 , , PUNCT taxlaw-2806 296 15 supra supra PROPN taxlaw-2806 296 16 note note NOUN taxlaw-2806 296 17 44 44 NUM taxlaw-2806 296 18 , , PUNCT taxlaw-2806 296 19 at at ADP taxlaw-2806 296 20 298 298 NUM taxlaw-2806 296 21 . . PUNCT taxlaw-2806 297 1 66 66 NUM taxlaw-2806 297 2 john john PROPN taxlaw-2806 297 3 l. l. PROPN taxlaw-2806 297 4 buckley buckley PROPN taxlaw-2806 297 5 , , PUNCT taxlaw-2806 297 6 tax tax NOUN taxlaw-2806 297 7 expenditure expenditure NOUN taxlaw-2806 297 8 reform reform NOUN taxlaw-2806 297 9 : : PUNCT taxlaw-2806 297 10 some some DET taxlaw-2806 297 11 common common ADJ taxlaw-2806 297 12 misconceptions misconception NOUN taxlaw-2806 297 13 , , PUNCT taxlaw-2806 297 14 132 132 NUM taxlaw-2806 297 15 tax tax NOUN taxlaw-2806 297 16 notes note NOUN taxlaw-2806 297 17 255 255 NUM taxlaw-2806 297 18 , , PUNCT taxlaw-2806 297 19 259 259 NUM taxlaw-2806 297 20 ( ( PUNCT taxlaw-2806 297 21 2011 2011 NUM taxlaw-2806 297 22 ) ) PUNCT taxlaw-2806 297 23 . . PUNCT taxlaw-2806 298 1 67 67 NUM taxlaw-2806 298 2 surrey surrey NOUN taxlaw-2806 298 3 , , PUNCT taxlaw-2806 298 4 supra supra PROPN taxlaw-2806 298 5 note note NOUN taxlaw-2806 298 6 32 32 NUM taxlaw-2806 298 7 , , PUNCT taxlaw-2806 298 8 at at ADP taxlaw-2806 298 9 6 6 NUM taxlaw-2806 298 10 . . SYM taxlaw-2806 298 11 12 12 NUM taxlaw-2806 298 12 columbia columbia PROPN taxlaw-2806 298 13 journal journal PROPN taxlaw-2806 298 14 of of ADP taxlaw-2806 298 15 tax tax NOUN taxlaw-2806 298 16 law law NOUN taxlaw-2806 298 17 [ [ X taxlaw-2806 298 18 vol.3:1 vol.3:1 NOUN taxlaw-2806 298 19 development,68 development,68 X taxlaw-2806 298 20 it it PRON taxlaw-2806 298 21 failed fail VERB taxlaw-2806 298 22 to to PART taxlaw-2806 298 23 notice notice VERB taxlaw-2806 298 24 that that SCONJ taxlaw-2806 298 25 this this DET taxlaw-2806 298 26 type type NOUN taxlaw-2806 298 27 of of ADP taxlaw-2806 298 28 investment investment NOUN taxlaw-2806 298 29 is be AUX taxlaw-2806 298 30 subsidized subsidize VERB taxlaw-2806 298 31 through through ADP taxlaw-2806 298 32 tax tax NOUN taxlaw-2806 298 33 expenditures expenditure NOUN taxlaw-2806 298 34 that that SCONJ taxlaw-2806 298 35 the the DET taxlaw-2806 298 36 plan plan NOUN taxlaw-2806 298 37 would would AUX taxlaw-2806 298 38 repeal.69 repeal.69 VERB taxlaw-2806 298 39 the the DET taxlaw-2806 298 40 fiscal fiscal ADJ taxlaw-2806 298 41 commission commission NOUN taxlaw-2806 298 42 offered offer VERB taxlaw-2806 298 43 an an DET taxlaw-2806 298 44 “ " PUNCT taxlaw-2806 298 45 illustrative illustrative ADJ taxlaw-2806 298 46 ” " PUNCT taxlaw-2806 298 47 tax tax NOUN taxlaw-2806 298 48 reform reform NOUN taxlaw-2806 298 49 plan plan NOUN taxlaw-2806 298 50 that that PRON taxlaw-2806 298 51 would would AUX taxlaw-2806 298 52 retain retain VERB taxlaw-2806 298 53 a a DET taxlaw-2806 298 54 few few ADJ taxlaw-2806 298 55 tax tax NOUN taxlaw-2806 298 56 expenditures expenditure NOUN taxlaw-2806 298 57 and and CCONJ taxlaw-2806 298 58 finance finance VERB taxlaw-2806 298 59 them they PRON taxlaw-2806 298 60 with with ADP taxlaw-2806 298 61 rates rate NOUN taxlaw-2806 298 62 of of ADP taxlaw-2806 298 63 12 12 NUM taxlaw-2806 298 64 % % NOUN taxlaw-2806 298 65 , , PUNCT taxlaw-2806 298 66 22 22 NUM taxlaw-2806 298 67 % % NOUN taxlaw-2806 298 68 and and CCONJ taxlaw-2806 298 69 28 28 NUM taxlaw-2806 298 70 % % NOUN taxlaw-2806 298 71 . . PUNCT taxlaw-2806 299 1 the the DET taxlaw-2806 299 2 plan plan NOUN taxlaw-2806 299 3 would would AUX taxlaw-2806 299 4 retain retain VERB taxlaw-2806 299 5 the the DET taxlaw-2806 299 6 earned earn VERB taxlaw-2806 299 7 income income NOUN taxlaw-2806 299 8 tax tax NOUN taxlaw-2806 299 9 credit credit NOUN taxlaw-2806 299 10 and and CCONJ taxlaw-2806 299 11 the the DET taxlaw-2806 299 12 child child NOUN taxlaw-2806 299 13 tax tax NOUN taxlaw-2806 299 14 credit credit NOUN taxlaw-2806 299 15 as as SCONJ taxlaw-2806 299 16 they they PRON taxlaw-2806 299 17 are be AUX taxlaw-2806 299 18 under under ADP taxlaw-2806 299 19 current current ADJ taxlaw-2806 299 20 law law NOUN taxlaw-2806 299 21 , , PUNCT taxlaw-2806 299 22 and and CCONJ taxlaw-2806 299 23 pared pare VERB taxlaw-2806 299 24 down down ADP taxlaw-2806 299 25 tax tax NOUN taxlaw-2806 299 26 expenditures expenditure NOUN taxlaw-2806 299 27 for for ADP taxlaw-2806 299 28 mortgage mortgage NOUN taxlaw-2806 299 29 interest interest NOUN taxlaw-2806 299 30 , , PUNCT taxlaw-2806 299 31 charitable charitable ADJ taxlaw-2806 299 32 giving giving NOUN taxlaw-2806 299 33 , , PUNCT taxlaw-2806 299 34 employer employer NOUN taxlaw-2806 299 35 - - PUNCT taxlaw-2806 299 36 provided provide VERB taxlaw-2806 299 37 health health NOUN taxlaw-2806 299 38 insurance insurance NOUN taxlaw-2806 299 39 , , PUNCT taxlaw-2806 299 40 and and CCONJ taxlaw-2806 299 41 retirement retirement NOUN taxlaw-2806 299 42 savings saving NOUN taxlaw-2806 299 43 . . PUNCT taxlaw-2806 300 1 these these DET taxlaw-2806 300 2 retentions retention NOUN taxlaw-2806 300 3 follow follow VERB taxlaw-2806 300 4 the the DET taxlaw-2806 300 5 commission commission NOUN taxlaw-2806 300 6 ’s ’s PART taxlaw-2806 300 7 stated state VERB taxlaw-2806 300 8 principle principle NOUN taxlaw-2806 300 9 to to PART taxlaw-2806 300 10 protect protect VERB taxlaw-2806 300 11 the the DET taxlaw-2806 300 12 truly truly ADV taxlaw-2806 300 13 disadvantaged;70 disadvantaged;70 NOUN taxlaw-2806 300 14 the the DET taxlaw-2806 300 15 earned earn VERB taxlaw-2806 300 16 income income NOUN taxlaw-2806 300 17 tax tax NOUN taxlaw-2806 300 18 credit credit NOUN taxlaw-2806 300 19 operates operate VERB taxlaw-2806 300 20 to to PART taxlaw-2806 300 21 increase increase VERB taxlaw-2806 300 22 the the DET taxlaw-2806 300 23 take take VERB taxlaw-2806 300 24 - - PUNCT taxlaw-2806 300 25 home home NOUN taxlaw-2806 300 26 pay pay NOUN taxlaw-2806 300 27 of of ADP taxlaw-2806 300 28 low low ADJ taxlaw-2806 300 29 - - PUNCT taxlaw-2806 300 30 income income NOUN taxlaw-2806 300 31 taxpayers taxpayer NOUN taxlaw-2806 300 32 who who PRON taxlaw-2806 300 33 work work VERB taxlaw-2806 300 34 . . PUNCT taxlaw-2806 301 1 however however ADV taxlaw-2806 301 2 , , PUNCT taxlaw-2806 301 3 it it PRON taxlaw-2806 301 4 is be AUX taxlaw-2806 301 5 not not PART taxlaw-2806 301 6 clear clear ADJ taxlaw-2806 301 7 how how SCONJ taxlaw-2806 301 8 the the DET taxlaw-2806 301 9 other other ADJ taxlaw-2806 301 10 retained retain VERB taxlaw-2806 301 11 tax tax NOUN taxlaw-2806 301 12 expenditures expenditure NOUN taxlaw-2806 301 13 further far ADV taxlaw-2806 301 14 the the DET taxlaw-2806 301 15 commission commission NOUN taxlaw-2806 301 16 ’s ’s PART taxlaw-2806 301 17 central central ADJ taxlaw-2806 301 18 goals goal NOUN taxlaw-2806 301 19 . . PUNCT taxlaw-2806 302 1 the the DET taxlaw-2806 302 2 exclusion exclusion NOUN taxlaw-2806 302 3 for for ADP taxlaw-2806 302 4 employer employer NOUN taxlaw-2806 302 5 - - PUNCT taxlaw-2806 302 6 provided provide VERB taxlaw-2806 302 7 health health NOUN taxlaw-2806 302 8 insurance insurance NOUN taxlaw-2806 302 9 is be AUX taxlaw-2806 302 10 the the DET taxlaw-2806 302 11 single single ADJ taxlaw-2806 302 12 most most ADV taxlaw-2806 302 13 costly costly ADJ taxlaw-2806 302 14 tax tax NOUN taxlaw-2806 302 15 expenditure expenditure NOUN taxlaw-2806 302 16 , , PUNCT taxlaw-2806 302 17 so so SCONJ taxlaw-2806 302 18 its its PRON taxlaw-2806 302 19 repeal repeal NOUN taxlaw-2806 302 20 would would AUX taxlaw-2806 302 21 contribute contribute VERB taxlaw-2806 302 22 significantly significantly ADV taxlaw-2806 302 23 to to ADP taxlaw-2806 302 24 revenue.71 revenue.71 VERB taxlaw-2806 302 25 while while SCONJ taxlaw-2806 302 26 this this DET taxlaw-2806 302 27 article article NOUN taxlaw-2806 302 28 demurs demur VERB taxlaw-2806 302 29 in in ADP taxlaw-2806 302 30 endorsing endorse VERB taxlaw-2806 302 31 specific specific ADJ taxlaw-2806 302 32 tax tax NOUN taxlaw-2806 302 33 expenditures expenditure NOUN taxlaw-2806 302 34 , , PUNCT taxlaw-2806 302 35 it it PRON taxlaw-2806 302 36 offers offer VERB taxlaw-2806 302 37 a a DET taxlaw-2806 302 38 process process NOUN taxlaw-2806 302 39 for for ADP taxlaw-2806 302 40 analyzing analyze VERB taxlaw-2806 302 41 which which PRON taxlaw-2806 302 42 to to PART taxlaw-2806 302 43 retain retain VERB taxlaw-2806 302 44 by by ADP taxlaw-2806 302 45 emphasizing emphasize VERB taxlaw-2806 302 46 incidence incidence NOUN taxlaw-2806 302 47 and and CCONJ taxlaw-2806 302 48 equity equity NOUN taxlaw-2806 302 49 . . PUNCT taxlaw-2806 303 1 the the DET taxlaw-2806 303 2 bipartisan bipartisan ADJ taxlaw-2806 303 3 policy policy NOUN taxlaw-2806 303 4 center center NOUN taxlaw-2806 303 5 ’s ’s PART taxlaw-2806 303 6 report report NOUN taxlaw-2806 303 7 is be AUX taxlaw-2806 303 8 quite quite ADV taxlaw-2806 303 9 similar similar ADJ taxlaw-2806 303 10 to to ADP taxlaw-2806 303 11 the the DET taxlaw-2806 303 12 fiscal fiscal ADJ taxlaw-2806 303 13 commission commission NOUN taxlaw-2806 303 14 ’s ’s NOUN taxlaw-2806 303 15 . . PUNCT taxlaw-2806 304 1 like like ADP taxlaw-2806 304 2 the the DET taxlaw-2806 304 3 fiscal fiscal ADJ taxlaw-2806 304 4 commission commission NOUN taxlaw-2806 304 5 , , PUNCT taxlaw-2806 304 6 the the DET taxlaw-2806 304 7 bipartisan bipartisan ADJ taxlaw-2806 304 8 policy policy NOUN taxlaw-2806 304 9 center center NOUN taxlaw-2806 304 10 considered consider VERB taxlaw-2806 304 11 restraining restrain VERB taxlaw-2806 304 12 the the DET taxlaw-2806 304 13 federal federal ADJ taxlaw-2806 304 14 debt debt NOUN taxlaw-2806 304 15 as as SCONJ taxlaw-2806 304 16 the the DET taxlaw-2806 304 17 major major ADJ taxlaw-2806 304 18 challenge challenge NOUN taxlaw-2806 304 19 to to PART taxlaw-2806 304 20 be be AUX taxlaw-2806 304 21 addressed.72 addressed.72 NOUN taxlaw-2806 304 22 its its PRON taxlaw-2806 304 23 mission mission NOUN taxlaw-2806 304 24 was be AUX taxlaw-2806 304 25 equally equally ADV taxlaw-2806 304 26 ambitious ambitious ADJ taxlaw-2806 304 27 , , PUNCT taxlaw-2806 304 28 balancing balance VERB taxlaw-2806 304 29 the the DET taxlaw-2806 304 30 budget budget NOUN taxlaw-2806 304 31 , , PUNCT taxlaw-2806 304 32 fixing fix VERB taxlaw-2806 304 33 social social ADJ taxlaw-2806 304 34 security security NOUN taxlaw-2806 304 35 , , PUNCT taxlaw-2806 304 36 addressing address VERB taxlaw-2806 304 37 rising rise VERB taxlaw-2806 304 38 healthcare healthcare NOUN taxlaw-2806 304 39 costs cost NOUN taxlaw-2806 304 40 , , PUNCT taxlaw-2806 304 41 and and CCONJ taxlaw-2806 304 42 containing contain VERB taxlaw-2806 304 43 discretionary discretionary ADJ taxlaw-2806 304 44 spending spending NOUN taxlaw-2806 304 45 . . PUNCT taxlaw-2806 305 1 its its PRON taxlaw-2806 305 2 tax tax NOUN taxlaw-2806 305 3 reform reform NOUN taxlaw-2806 305 4 proposal proposal NOUN taxlaw-2806 305 5 resembles resemble VERB taxlaw-2806 305 6 the the DET taxlaw-2806 305 7 fiscal fiscal ADJ taxlaw-2806 305 8 commission commission NOUN taxlaw-2806 305 9 ’s ’s NOUN taxlaw-2806 305 10 in in ADP taxlaw-2806 305 11 many many ADJ taxlaw-2806 305 12 ways way NOUN taxlaw-2806 305 13 . . PUNCT taxlaw-2806 306 1 most most ADV taxlaw-2806 306 2 important important ADJ taxlaw-2806 306 3 for for ADP taxlaw-2806 306 4 purposes purpose NOUN taxlaw-2806 306 5 of of ADP taxlaw-2806 306 6 this this DET taxlaw-2806 306 7 article article NOUN taxlaw-2806 306 8 , , PUNCT taxlaw-2806 306 9 the the DET taxlaw-2806 306 10 cornerstone cornerstone NOUN taxlaw-2806 306 11 of of ADP taxlaw-2806 306 12 its its PRON taxlaw-2806 306 13 tax tax NOUN taxlaw-2806 306 14 reform reform NOUN taxlaw-2806 306 15 is be AUX taxlaw-2806 306 16 repeal repeal NOUN taxlaw-2806 306 17 of of ADP taxlaw-2806 306 18 almost almost ADV taxlaw-2806 306 19 all all PRON taxlaw-2806 306 20 tax tax NOUN taxlaw-2806 306 21 expenditures expenditure NOUN taxlaw-2806 306 22 . . PUNCT taxlaw-2806 307 1 the the DET taxlaw-2806 307 2 report report NOUN taxlaw-2806 307 3 blames blame VERB taxlaw-2806 307 4 tax tax NOUN taxlaw-2806 307 5 expenditures expenditure NOUN taxlaw-2806 307 6 for for ADP taxlaw-2806 307 7 excessive excessive ADJ taxlaw-2806 307 8 complexity complexity NOUN taxlaw-2806 307 9 , , PUNCT taxlaw-2806 307 10 reducing reduce VERB taxlaw-2806 307 11 productivity productivity NOUN taxlaw-2806 307 12 , , PUNCT taxlaw-2806 307 13 making make VERB taxlaw-2806 307 14 the the DET taxlaw-2806 307 15 tax tax NOUN taxlaw-2806 307 16 system system NOUN taxlaw-2806 307 17 unfair unfair ADJ taxlaw-2806 307 18 , , PUNCT taxlaw-2806 307 19 and and CCONJ taxlaw-2806 307 20 encouraging encourage VERB taxlaw-2806 307 21 fraud.73 fraud.73 NOUN taxlaw-2806 307 22 its its PRON taxlaw-2806 307 23 tax tax NOUN taxlaw-2806 307 24 reform reform NOUN taxlaw-2806 307 25 plan plan NOUN taxlaw-2806 307 26 sets set VERB taxlaw-2806 307 27 rates rate NOUN taxlaw-2806 307 28 at at ADP taxlaw-2806 307 29 15 15 NUM taxlaw-2806 307 30 % % NOUN taxlaw-2806 307 31 and and CCONJ taxlaw-2806 307 32 27 27 NUM taxlaw-2806 307 33 % % NOUN taxlaw-2806 307 34 , , PUNCT taxlaw-2806 307 35 somewhat somewhat ADV taxlaw-2806 307 36 higher high ADJ taxlaw-2806 307 37 than than ADP taxlaw-2806 307 38 the the DET taxlaw-2806 307 39 zero zero NUM taxlaw-2806 307 40 option option NOUN taxlaw-2806 307 41 plan plan NOUN taxlaw-2806 307 42 , , PUNCT taxlaw-2806 307 43 but but CCONJ taxlaw-2806 307 44 in in ADP taxlaw-2806 307 45 the the DET taxlaw-2806 307 46 range range NOUN taxlaw-2806 307 47 of of ADP taxlaw-2806 307 48 the the DET taxlaw-2806 307 49 fiscal fiscal ADJ taxlaw-2806 307 50 commission commission NOUN taxlaw-2806 307 51 ’s ’s PART taxlaw-2806 307 52 illustrative illustrative ADJ taxlaw-2806 307 53 plan plan NOUN taxlaw-2806 307 54 . . PUNCT taxlaw-2806 308 1 like like ADP taxlaw-2806 308 2 the the DET taxlaw-2806 308 3 illustrative illustrative ADJ taxlaw-2806 308 4 plan plan NOUN taxlaw-2806 308 5 , , PUNCT taxlaw-2806 308 6 it it PRON taxlaw-2806 308 7 also also ADV taxlaw-2806 308 8 retains retain VERB taxlaw-2806 308 9 income income NOUN taxlaw-2806 308 10 support support NOUN taxlaw-2806 308 11 for for ADP taxlaw-2806 308 12 low low ADJ taxlaw-2806 308 13 - - PUNCT taxlaw-2806 308 14 income income NOUN taxlaw-2806 308 15 taxpayers taxpayer NOUN taxlaw-2806 308 16 , , PUNCT taxlaw-2806 308 17 pared pare VERB taxlaw-2806 308 18 down down ADP taxlaw-2806 308 19 benefits benefit NOUN taxlaw-2806 308 20 for for ADP taxlaw-2806 308 21 home home NOUN taxlaw-2806 308 22 mortgages mortgage NOUN taxlaw-2806 308 23 , , PUNCT taxlaw-2806 308 24 charitable charitable ADJ taxlaw-2806 308 25 contributions contribution NOUN taxlaw-2806 308 26 , , PUNCT taxlaw-2806 308 27 and and CCONJ taxlaw-2806 308 28 retirement retirement NOUN taxlaw-2806 308 29 savings saving NOUN taxlaw-2806 308 30 , , PUNCT taxlaw-2806 308 31 and and CCONJ taxlaw-2806 308 32 taxes taxis NOUN taxlaw-2806 308 33 capital capital NOUN taxlaw-2806 308 34 gains gain NOUN taxlaw-2806 308 35 and and CCONJ taxlaw-2806 308 36 dividends dividend NOUN taxlaw-2806 308 37 at at ADP taxlaw-2806 308 38 ordinary ordinary ADJ taxlaw-2806 308 39 rates.74 rates.74 NOUN taxlaw-2806 308 40 some some DET taxlaw-2806 308 41 elements element NOUN taxlaw-2806 308 42 of of ADP taxlaw-2806 308 43 the the DET taxlaw-2806 308 44 bipartisan bipartisan ADJ taxlaw-2806 308 45 policy policy NOUN taxlaw-2806 308 46 center center NOUN taxlaw-2806 308 47 ’s ’s PART taxlaw-2806 308 48 plan plan NOUN taxlaw-2806 308 49 are be AUX taxlaw-2806 308 50 innovative innovative ADJ taxlaw-2806 308 51 . . PUNCT taxlaw-2806 309 1 for for ADP taxlaw-2806 309 2 example example NOUN taxlaw-2806 309 3 , , PUNCT taxlaw-2806 309 4 the the DET taxlaw-2806 309 5 subsidy subsidy NOUN taxlaw-2806 309 6 for for ADP taxlaw-2806 309 7 charitable charitable ADJ taxlaw-2806 309 8 contributions contribution NOUN taxlaw-2806 309 9 would would AUX taxlaw-2806 309 10 be be AUX taxlaw-2806 309 11 paid pay VERB taxlaw-2806 309 12 directly directly ADV taxlaw-2806 309 13 to to ADP taxlaw-2806 309 14 charities charity NOUN taxlaw-2806 309 15 , , PUNCT taxlaw-2806 309 16 rather rather ADV taxlaw-2806 309 17 than than ADP taxlaw-2806 309 18 to to ADP taxlaw-2806 309 19 taxpayers taxpayer NOUN taxlaw-2806 309 20 , , PUNCT taxlaw-2806 309 21 as as SCONJ taxlaw-2806 309 22 under under ADP taxlaw-2806 309 23 current current ADJ taxlaw-2806 309 24 law.75 law.75 NOUN taxlaw-2806 309 25 this this DET taxlaw-2806 309 26 approach approach NOUN taxlaw-2806 309 27 would would AUX taxlaw-2806 309 28 provide provide VERB taxlaw-2806 309 29 a a DET taxlaw-2806 309 30 federal federal ADJ taxlaw-2806 309 31 subsidy subsidy NOUN taxlaw-2806 309 32 for for ADP taxlaw-2806 309 33 all all DET taxlaw-2806 309 34 charitable charitable ADJ taxlaw-2806 309 35 giving giving NOUN taxlaw-2806 309 36 , , PUNCT taxlaw-2806 309 37 unlike unlike ADP taxlaw-2806 309 38 current current ADJ taxlaw-2806 309 39 law law NOUN taxlaw-2806 309 40 , , PUNCT taxlaw-2806 309 41 which which PRON taxlaw-2806 309 42 requires require VERB taxlaw-2806 309 43 taxpayers taxpayer NOUN taxlaw-2806 309 44 to to PART taxlaw-2806 309 45 itemize itemize VERB taxlaw-2806 309 46 deductions deduction NOUN taxlaw-2806 309 47 ( ( PUNCT taxlaw-2806 309 48 instead instead ADV taxlaw-2806 309 49 of of ADP taxlaw-2806 309 50 claiming claim VERB taxlaw-2806 309 51 the the DET taxlaw-2806 309 52 standard standard ADJ taxlaw-2806 309 53 deduction deduction NOUN taxlaw-2806 309 54 ) ) PUNCT taxlaw-2806 309 55 in in ADP taxlaw-2806 309 56 order order NOUN taxlaw-2806 309 57 to to PART taxlaw-2806 309 58 claim claim VERB taxlaw-2806 309 59 charitable charitable ADJ taxlaw-2806 309 60 contribution contribution NOUN taxlaw-2806 309 61 deductions.76 deductions.76 PROPN taxlaw-2806 309 62 the the DET taxlaw-2806 309 63 bipartisan bipartisan ADJ taxlaw-2806 309 64 policy policy NOUN taxlaw-2806 309 65 center center NOUN taxlaw-2806 309 66 plan plan NOUN taxlaw-2806 309 67 would would AUX taxlaw-2806 309 68 repeal repeal VERB taxlaw-2806 309 69 the the DET taxlaw-2806 309 70 standard standard ADJ taxlaw-2806 309 71 deduction deduction NOUN taxlaw-2806 309 72 and and CCONJ taxlaw-2806 309 73 the the DET taxlaw-2806 309 74 personal personal ADJ taxlaw-2806 309 75 exemptions exemption NOUN taxlaw-2806 309 76 , , PUNCT taxlaw-2806 309 77 but but CCONJ taxlaw-2806 309 78 in in ADP taxlaw-2806 309 79 their their PRON taxlaw-2806 309 80 place place NOUN taxlaw-2806 309 81 , , PUNCT taxlaw-2806 309 82 it it PRON taxlaw-2806 309 83 would would AUX taxlaw-2806 309 84 provide provide VERB taxlaw-2806 309 85 an an DET taxlaw-2806 309 86 earnings earning NOUN taxlaw-2806 309 87 68 68 NUM taxlaw-2806 309 88 nat’l nat’l NOUN taxlaw-2806 309 89 comm comm NOUN taxlaw-2806 309 90 . . PUNCT taxlaw-2806 310 1 on on ADP taxlaw-2806 310 2 fiscal fiscal ADJ taxlaw-2806 310 3 resp resp NOUN taxlaw-2806 310 4 . . PUNCT taxlaw-2806 311 1 & & CCONJ taxlaw-2806 311 2 reform reform PROPN taxlaw-2806 312 1 , , PUNCT taxlaw-2806 312 2 supra supra PROPN taxlaw-2806 312 3 note note NOUN taxlaw-2806 312 4 12 12 NUM taxlaw-2806 312 5 , , PUNCT taxlaw-2806 312 6 at at ADP taxlaw-2806 312 7 12 12 NUM taxlaw-2806 312 8 . . PUNCT taxlaw-2806 312 9 69 69 NUM taxlaw-2806 312 10 for for ADP taxlaw-2806 312 11 example example NOUN taxlaw-2806 312 12 , , PUNCT taxlaw-2806 312 13 education education NOUN taxlaw-2806 312 14 subsidies subsidy NOUN taxlaw-2806 312 15 are be AUX taxlaw-2806 312 16 in in ADP taxlaw-2806 312 17 various various ADJ taxlaw-2806 312 18 provisions provision NOUN taxlaw-2806 312 19 of of ADP taxlaw-2806 312 20 the the DET taxlaw-2806 312 21 code code NOUN taxlaw-2806 312 22 . . PUNCT taxlaw-2806 313 1 see see VERB taxlaw-2806 313 2 i.r.c i.r.c NOUN taxlaw-2806 313 3 . . PUNCT taxlaw-2806 314 1 § § PROPN taxlaw-2806 314 2 25a 25a NOUN taxlaw-2806 314 3 ( ( PUNCT taxlaw-2806 314 4 west west NOUN taxlaw-2806 314 5 supp supp PROPN taxlaw-2806 314 6 . . PUNCT taxlaw-2806 315 1 2010 2010 NUM taxlaw-2806 315 2 ) ) PUNCT taxlaw-2806 315 3 ; ; PUNCT taxlaw-2806 315 4 i.r.c i.r.c NOUN taxlaw-2806 315 5 . . PUNCT taxlaw-2806 316 1 § § PROPN taxlaw-2806 316 2 117 117 NUM taxlaw-2806 316 3 ( ( PUNCT taxlaw-2806 316 4 2006 2006 NUM taxlaw-2806 316 5 ) ) PUNCT taxlaw-2806 316 6 ; ; PUNCT taxlaw-2806 316 7 i.r.c i.r.c NOUN taxlaw-2806 316 8 . . PUNCT taxlaw-2806 317 1 § § PROPN taxlaw-2806 317 2 221 221 NUM taxlaw-2806 317 3 ( ( PUNCT taxlaw-2806 317 4 2006 2006 NUM taxlaw-2806 317 5 ) ) PUNCT taxlaw-2806 317 6 ; ; PUNCT taxlaw-2806 317 7 i.r.c i.r.c NOUN taxlaw-2806 317 8 . . PUNCT taxlaw-2806 318 1 § § PROPN taxlaw-2806 318 2 222 222 NUM taxlaw-2806 318 3 ( ( PUNCT taxlaw-2806 318 4 west west NOUN taxlaw-2806 318 5 supp supp PROPN taxlaw-2806 318 6 . . PUNCT taxlaw-2806 319 1 2010 2010 NUM taxlaw-2806 319 2 ) ) PUNCT taxlaw-2806 319 3 ; ; PUNCT taxlaw-2806 320 1 i.r.c i.r.c NOUN taxlaw-2806 320 2 . . PUNCT taxlaw-2806 321 1 § § PROPN taxlaw-2806 321 2 529 529 NUM taxlaw-2806 321 3 ( ( PUNCT taxlaw-2806 321 4 west west NOUN taxlaw-2806 321 5 supp supp PROPN taxlaw-2806 321 6 . . PUNCT taxlaw-2806 322 1 2009 2009 NUM taxlaw-2806 322 2 ) ) PUNCT taxlaw-2806 322 3 ; ; PUNCT taxlaw-2806 322 4 i.r.c i.r.c NOUN taxlaw-2806 322 5 . . PUNCT taxlaw-2806 323 1 § § PROPN taxlaw-2806 323 2 530 530 NUM taxlaw-2806 323 3 ( ( PUNCT taxlaw-2806 323 4 west west NOUN taxlaw-2806 323 5 supp supp PROPN taxlaw-2806 323 6 . . PUNCT taxlaw-2806 323 7 2008 2008 NUM taxlaw-2806 323 8 ) ) PUNCT taxlaw-2806 323 9 . . PUNCT taxlaw-2806 324 1 there there PRON taxlaw-2806 324 2 is be VERB taxlaw-2806 324 3 a a DET taxlaw-2806 324 4 tax tax NOUN taxlaw-2806 324 5 credit credit NOUN taxlaw-2806 324 6 for for ADP taxlaw-2806 324 7 research research NOUN taxlaw-2806 324 8 and and CCONJ taxlaw-2806 324 9 development development NOUN taxlaw-2806 324 10 . . PUNCT taxlaw-2806 325 1 see see VERB taxlaw-2806 325 2 i.r.c i.r.c NOUN taxlaw-2806 325 3 . . PUNCT taxlaw-2806 326 1 § § PROPN taxlaw-2806 326 2 41 41 NUM taxlaw-2806 326 3 ( ( PUNCT taxlaw-2806 326 4 west west NOUN taxlaw-2806 326 5 supp supp PROPN taxlaw-2806 326 6 . . PUNCT taxlaw-2806 327 1 2010 2010 NUM taxlaw-2806 327 2 ) ) PUNCT taxlaw-2806 327 3 . . PUNCT taxlaw-2806 328 1 70 70 NUM taxlaw-2806 328 2 nat’l nat’l NOUN taxlaw-2806 328 3 comm’n comm’n NOUN taxlaw-2806 328 4 on on ADP taxlaw-2806 328 5 fiscal fiscal ADJ taxlaw-2806 328 6 resp resp NOUN taxlaw-2806 328 7 . . PUNCT taxlaw-2806 329 1 & & CCONJ taxlaw-2806 329 2 reform reform PROPN taxlaw-2806 329 3 , , PUNCT taxlaw-2806 329 4 supra supra PROPN taxlaw-2806 329 5 note note NOUN taxlaw-2806 329 6 12 12 NUM taxlaw-2806 329 7 , , PUNCT taxlaw-2806 329 8 at at ADP taxlaw-2806 329 9 12 12 NUM taxlaw-2806 329 10 . . PUNCT taxlaw-2806 330 1 71 71 NUM taxlaw-2806 330 2 see see VERB taxlaw-2806 330 3 office office NOUN taxlaw-2806 330 4 of of ADP taxlaw-2806 330 5 mgmt mgmt PROPN taxlaw-2806 330 6 . . PROPN taxlaw-2806 330 7 & & CCONJ taxlaw-2806 330 8 budget budget PROPN taxlaw-2806 330 9 , , PUNCT taxlaw-2806 330 10 supra supra PROPN taxlaw-2806 330 11 note note PROPN taxlaw-2806 330 12 33 33 NUM taxlaw-2806 330 13 , , PUNCT taxlaw-2806 330 14 at at ADP taxlaw-2806 330 15 252 252 NUM taxlaw-2806 330 16 . . PUNCT taxlaw-2806 331 1 that that DET taxlaw-2806 331 2 tax tax NOUN taxlaw-2806 331 3 expenditure expenditure NOUN taxlaw-2806 331 4 alone alone ADV taxlaw-2806 331 5 is be AUX taxlaw-2806 331 6 projected project VERB taxlaw-2806 331 7 to to PART taxlaw-2806 331 8 cost cost VERB taxlaw-2806 331 9 over over ADP taxlaw-2806 331 10 a a DET taxlaw-2806 331 11 trillion trillion NUM taxlaw-2806 331 12 dollars dollar NOUN taxlaw-2806 331 13 over over ADP taxlaw-2806 331 14 the the DET taxlaw-2806 331 15 five five NUM taxlaw-2806 331 16 - - PUNCT taxlaw-2806 331 17 year year NOUN taxlaw-2806 331 18 budget budget NOUN taxlaw-2806 331 19 window window NOUN taxlaw-2806 331 20 in in ADP taxlaw-2806 331 21 the the DET taxlaw-2806 331 22 most most ADV taxlaw-2806 331 23 recent recent ADJ taxlaw-2806 331 24 estimate estimate NOUN taxlaw-2806 331 25 , , PUNCT taxlaw-2806 331 26 2012 2012 NUM taxlaw-2806 331 27 - - SYM taxlaw-2806 331 28 16 16 NUM taxlaw-2806 331 29 . . PUNCT taxlaw-2806 332 1 72 72 NUM taxlaw-2806 332 2 see see VERB taxlaw-2806 332 3 bipartisan bipartisan ADJ taxlaw-2806 332 4 pol’y pol’y NOUN taxlaw-2806 332 5 ctr ctr PROPN taxlaw-2806 332 6 . . PROPN taxlaw-2806 332 7 , , PUNCT taxlaw-2806 332 8 supra supra PROPN taxlaw-2806 332 9 note note PROPN taxlaw-2806 332 10 14 14 NUM taxlaw-2806 332 11 , , PUNCT taxlaw-2806 332 12 at at ADP taxlaw-2806 332 13 2 2 NUM taxlaw-2806 332 14 . . X taxlaw-2806 332 15 73 73 NUM taxlaw-2806 332 16 see see VERB taxlaw-2806 332 17 i i PRON taxlaw-2806 332 18 d. d. PROPN taxlaw-2806 332 19 at at ADP taxlaw-2806 332 20 31 31 NUM taxlaw-2806 332 21 . . PUNCT taxlaw-2806 333 1 74 74 NUM taxlaw-2806 334 1 i i PRON taxlaw-2806 334 2 d. d. NOUN taxlaw-2806 334 3 at at ADP taxlaw-2806 334 4 128 128 NUM taxlaw-2806 334 5 . . PUNCT taxlaw-2806 335 1 the the DET taxlaw-2806 335 2 report report NOUN taxlaw-2806 335 3 includes include VERB taxlaw-2806 335 4 a a DET taxlaw-2806 335 5 complete complete ADJ taxlaw-2806 335 6 list list NOUN taxlaw-2806 335 7 of of ADP taxlaw-2806 335 8 all all DET taxlaw-2806 335 9 tax tax NOUN taxlaw-2806 335 10 expenditures expenditure NOUN taxlaw-2806 335 11 that that PRON taxlaw-2806 335 12 would would AUX taxlaw-2806 335 13 be be AUX taxlaw-2806 335 14 retained retain VERB taxlaw-2806 335 15 . . PUNCT taxlaw-2806 336 1 i i PRON taxlaw-2806 336 2 d. d. PROPN taxlaw-2806 336 3 at at ADP taxlaw-2806 336 4 130 130 NUM taxlaw-2806 336 5 . . PUNCT taxlaw-2806 337 1 75 75 NUM taxlaw-2806 338 1 i i PRON taxlaw-2806 338 2 d. d. PROPN taxlaw-2806 338 3 at at ADP taxlaw-2806 338 4 34 34 NUM taxlaw-2806 338 5 . . PUNCT taxlaw-2806 339 1 76 76 NUM taxlaw-2806 339 2 it it PRON taxlaw-2806 339 3 would would AUX taxlaw-2806 339 4 not not PART taxlaw-2806 339 5 , , PUNCT taxlaw-2806 339 6 however however ADV taxlaw-2806 339 7 , , PUNCT taxlaw-2806 339 8 solve solve VERB taxlaw-2806 339 9 the the DET taxlaw-2806 339 10 problem problem NOUN taxlaw-2806 339 11 of of ADP taxlaw-2806 339 12 capture capture NOUN taxlaw-2806 339 13 of of ADP taxlaw-2806 339 14 the the DET taxlaw-2806 339 15 benefit benefit NOUN taxlaw-2806 339 16 by by ADP taxlaw-2806 339 17 donors donor NOUN taxlaw-2806 339 18 . . PUNCT taxlaw-2806 340 1 see see VERB taxlaw-2806 340 2 infra infra NOUN taxlaw-2806 340 3 part part NOUN taxlaw-2806 340 4 iii.a.3 iii.a.3 NUM taxlaw-2806 340 5 . . PUNCT taxlaw-2806 341 1 2011 2011 NUM taxlaw-2806 341 2 ] ] PUNCT taxlaw-2806 341 3 tax tax NOUN taxlaw-2806 341 4 expenditures expenditure NOUN taxlaw-2806 341 5 , , PUNCT taxlaw-2806 341 6 reform reform NOUN taxlaw-2806 341 7 , , PUNCT taxlaw-2806 341 8 and and CCONJ taxlaw-2806 341 9 distributive distributive ADJ taxlaw-2806 341 10 justice justice NOUN taxlaw-2806 341 11 13 13 NUM taxlaw-2806 341 12 credit credit NOUN taxlaw-2806 341 13 for for ADP taxlaw-2806 341 14 all all DET taxlaw-2806 341 15 wage wage NOUN taxlaw-2806 341 16 earners77 earners77 NOUN taxlaw-2806 341 17 that that PRON taxlaw-2806 341 18 would would AUX taxlaw-2806 341 19 prevent prevent VERB taxlaw-2806 341 20 a a DET taxlaw-2806 341 21 low low ADJ taxlaw-2806 341 22 - - PUNCT taxlaw-2806 341 23 income income NOUN taxlaw-2806 341 24 taxpayer taxpayer NOUN taxlaw-2806 341 25 from from ADP taxlaw-2806 341 26 owing owe VERB taxlaw-2806 341 27 tax tax NOUN taxlaw-2806 341 28 on on ADP taxlaw-2806 341 29 his his PRON taxlaw-2806 341 30 first first ADJ taxlaw-2806 341 31 dollar dollar NOUN taxlaw-2806 341 32 of of ADP taxlaw-2806 341 33 earnings earning NOUN taxlaw-2806 341 34 . . PUNCT taxlaw-2806 342 1 most most ADV taxlaw-2806 342 2 importantly importantly ADV taxlaw-2806 342 3 , , PUNCT taxlaw-2806 342 4 the the DET taxlaw-2806 342 5 plan plan NOUN taxlaw-2806 342 6 proposes propose VERB taxlaw-2806 342 7 that that SCONJ taxlaw-2806 342 8 a a DET taxlaw-2806 342 9 new new ADJ taxlaw-2806 342 10 “ " PUNCT taxlaw-2806 342 11 debt debt NOUN taxlaw-2806 342 12 reduction reduction NOUN taxlaw-2806 342 13 sales sale NOUN taxlaw-2806 342 14 tax tax NOUN taxlaw-2806 342 15 ” " PUNCT taxlaw-2806 342 16 be be AUX taxlaw-2806 342 17 adopted adopt VERB taxlaw-2806 342 18 to to PART taxlaw-2806 342 19 raise raise VERB taxlaw-2806 342 20 revenue.78 revenue.78 NOUN taxlaw-2806 342 21 its its PRON taxlaw-2806 342 22 design design NOUN taxlaw-2806 342 23 closely closely ADV taxlaw-2806 342 24 resembles resemble VERB taxlaw-2806 342 25 the the DET taxlaw-2806 342 26 value value NOUN taxlaw-2806 342 27 added add VERB taxlaw-2806 342 28 taxes taxis NOUN taxlaw-2806 342 29 currently currently ADV taxlaw-2806 342 30 in in ADP taxlaw-2806 342 31 use use NOUN taxlaw-2806 342 32 in in ADP taxlaw-2806 342 33 all all DET taxlaw-2806 342 34 oecd oecd PROPN taxlaw-2806 342 35 countries country NOUN taxlaw-2806 342 36 , , PUNCT taxlaw-2806 342 37 and and CCONJ taxlaw-2806 342 38 would would AUX taxlaw-2806 342 39 be be AUX taxlaw-2806 342 40 imposed impose VERB taxlaw-2806 342 41 at at ADP taxlaw-2806 342 42 a a DET taxlaw-2806 342 43 rate rate NOUN taxlaw-2806 342 44 of of ADP taxlaw-2806 342 45 6.5 6.5 NUM taxlaw-2806 342 46 % % NOUN taxlaw-2806 342 47 starting start VERB taxlaw-2806 342 48 in in ADP taxlaw-2806 342 49 2013 2013 NUM taxlaw-2806 342 50 . . PUNCT taxlaw-2806 343 1 while while SCONJ taxlaw-2806 343 2 the the DET taxlaw-2806 343 3 report report NOUN taxlaw-2806 343 4 is be AUX taxlaw-2806 343 5 highly highly ADV taxlaw-2806 343 6 critical critical ADJ taxlaw-2806 343 7 of of ADP taxlaw-2806 343 8 tax tax NOUN taxlaw-2806 343 9 expenditures expenditure NOUN taxlaw-2806 343 10 , , PUNCT taxlaw-2806 343 11 the the DET taxlaw-2806 343 12 drst drst NOUN taxlaw-2806 343 13 alleviates alleviate VERB taxlaw-2806 343 14 some some PRON taxlaw-2806 343 15 of of ADP taxlaw-2806 343 16 the the DET taxlaw-2806 343 17 pressure pressure NOUN taxlaw-2806 343 18 on on ADP taxlaw-2806 343 19 tax tax NOUN taxlaw-2806 343 20 expenditures expenditure NOUN taxlaw-2806 343 21 to to PART taxlaw-2806 343 22 do do AUX taxlaw-2806 343 23 all all DET taxlaw-2806 343 24 the the DET taxlaw-2806 343 25 work work NOUN taxlaw-2806 343 26 . . PUNCT taxlaw-2806 344 1 the the DET taxlaw-2806 344 2 bipartisan bipartisan ADJ taxlaw-2806 344 3 policy policy NOUN taxlaw-2806 344 4 center center NOUN taxlaw-2806 344 5 presented present VERB taxlaw-2806 344 6 its its PRON taxlaw-2806 344 7 plan plan NOUN taxlaw-2806 344 8 as as ADP taxlaw-2806 344 9 a a DET taxlaw-2806 344 10 combination combination NOUN taxlaw-2806 344 11 of of ADP taxlaw-2806 344 12 spending spending NOUN taxlaw-2806 344 13 cuts cut NOUN taxlaw-2806 344 14 , , PUNCT taxlaw-2806 344 15 tax tax NOUN taxlaw-2806 344 16 expenditure expenditure NOUN taxlaw-2806 344 17 cuts cut NOUN taxlaw-2806 344 18 , , PUNCT taxlaw-2806 344 19 and and CCONJ taxlaw-2806 344 20 new new ADJ taxlaw-2806 344 21 revenues revenue NOUN taxlaw-2806 344 22 . . PUNCT taxlaw-2806 345 1 a a DET taxlaw-2806 345 2 chart chart NOUN taxlaw-2806 345 3 included include VERB taxlaw-2806 345 4 in in ADP taxlaw-2806 345 5 the the DET taxlaw-2806 345 6 report report NOUN taxlaw-2806 345 7 appears appear VERB taxlaw-2806 345 8 to to PART taxlaw-2806 345 9 show show VERB taxlaw-2806 345 10 that that SCONJ taxlaw-2806 345 11 approximately approximately ADV taxlaw-2806 345 12 half half DET taxlaw-2806 345 13 the the DET taxlaw-2806 345 14 money money NOUN taxlaw-2806 345 15 comes come VERB taxlaw-2806 345 16 from from ADP taxlaw-2806 345 17 the the DET taxlaw-2806 345 18 spending spending NOUN taxlaw-2806 345 19 side side NOUN taxlaw-2806 345 20 and and CCONJ taxlaw-2806 345 21 half half DET taxlaw-2806 345 22 the the DET taxlaw-2806 345 23 money money NOUN taxlaw-2806 345 24 comes come VERB taxlaw-2806 345 25 from from ADP taxlaw-2806 345 26 the the DET taxlaw-2806 345 27 tax tax NOUN taxlaw-2806 345 28 side side NOUN taxlaw-2806 345 29 . . PUNCT taxlaw-2806 346 1 in in ADP taxlaw-2806 346 2 2020 2020 NUM taxlaw-2806 346 3 , , PUNCT taxlaw-2806 346 4 9 9 NUM taxlaw-2806 346 5 % % NOUN taxlaw-2806 346 6 of of ADP taxlaw-2806 346 7 the the DET taxlaw-2806 346 8 debt debt NOUN taxlaw-2806 346 9 reduction reduction NOUN taxlaw-2806 346 10 is be AUX taxlaw-2806 346 11 from from ADP taxlaw-2806 346 12 new new ADJ taxlaw-2806 346 13 revenues revenue NOUN taxlaw-2806 346 14 ( ( PUNCT taxlaw-2806 346 15 offset offset VERB taxlaw-2806 346 16 by by ADP taxlaw-2806 346 17 rate rate NOUN taxlaw-2806 346 18 cuts cut NOUN taxlaw-2806 346 19 ) ) PUNCT taxlaw-2806 346 20 , , PUNCT taxlaw-2806 346 21 38 38 NUM taxlaw-2806 346 22 % % NOUN taxlaw-2806 346 23 is be AUX taxlaw-2806 346 24 from from ADP taxlaw-2806 346 25 tax tax NOUN taxlaw-2806 346 26 expenditure expenditure NOUN taxlaw-2806 346 27 cuts cut NOUN taxlaw-2806 346 28 , , PUNCT taxlaw-2806 346 29 and and CCONJ taxlaw-2806 346 30 54 54 NUM taxlaw-2806 346 31 % % NOUN taxlaw-2806 346 32 is be AUX taxlaw-2806 346 33 from from ADP taxlaw-2806 346 34 spending spend VERB taxlaw-2806 346 35 cuts.79 cuts.79 NOUN taxlaw-2806 346 36 however however ADV taxlaw-2806 346 37 , , PUNCT taxlaw-2806 346 38 clear clear ADJ taxlaw-2806 346 39 understanding understanding NOUN taxlaw-2806 346 40 of of ADP taxlaw-2806 346 41 tax tax NOUN taxlaw-2806 346 42 expenditures expenditure NOUN taxlaw-2806 346 43 makes make VERB taxlaw-2806 346 44 it it PRON taxlaw-2806 346 45 apparent apparent ADJ taxlaw-2806 346 46 that that SCONJ taxlaw-2806 346 47 only only ADV taxlaw-2806 346 48 9 9 NUM taxlaw-2806 346 49 % % NOUN taxlaw-2806 346 50 is be AUX taxlaw-2806 346 51 really really ADV taxlaw-2806 346 52 from from ADP taxlaw-2806 346 53 new new ADJ taxlaw-2806 346 54 sources source NOUN taxlaw-2806 346 55 of of ADP taxlaw-2806 346 56 revenue revenue NOUN taxlaw-2806 346 57 and and CCONJ taxlaw-2806 346 58 the the DET taxlaw-2806 346 59 rest rest NOUN taxlaw-2806 346 60 is be AUX taxlaw-2806 346 61 from from ADP taxlaw-2806 346 62 cuts cut NOUN taxlaw-2806 346 63 in in ADP taxlaw-2806 346 64 spending spending NOUN taxlaw-2806 346 65 , , PUNCT taxlaw-2806 346 66 whether whether SCONJ taxlaw-2806 346 67 from from ADP taxlaw-2806 346 68 the the DET taxlaw-2806 346 69 discretionary discretionary ADJ taxlaw-2806 346 70 side side NOUN taxlaw-2806 346 71 of of ADP taxlaw-2806 346 72 the the DET taxlaw-2806 346 73 direct direct ADJ taxlaw-2806 346 74 budget budget NOUN taxlaw-2806 346 75 or or CCONJ taxlaw-2806 346 76 the the DET taxlaw-2806 346 77 tax tax NOUN taxlaw-2806 346 78 expenditure expenditure NOUN taxlaw-2806 346 79 side side NOUN taxlaw-2806 346 80 of of ADP taxlaw-2806 346 81 the the DET taxlaw-2806 346 82 tax tax NOUN taxlaw-2806 346 83 system system NOUN taxlaw-2806 346 84 . . PUNCT taxlaw-2806 347 1 it it PRON taxlaw-2806 347 2 is be AUX taxlaw-2806 347 3 important important ADJ taxlaw-2806 347 4 to to PART taxlaw-2806 347 5 know know VERB taxlaw-2806 347 6 whether whether SCONJ taxlaw-2806 347 7 the the DET taxlaw-2806 347 8 revenue revenue NOUN taxlaw-2806 347 9 comes come VERB taxlaw-2806 347 10 from from ADP taxlaw-2806 347 11 cutting cut VERB taxlaw-2806 347 12 programs program NOUN taxlaw-2806 347 13 or or CCONJ taxlaw-2806 347 14 from from ADP taxlaw-2806 347 15 raising raise VERB taxlaw-2806 347 16 taxes taxis NOUN taxlaw-2806 347 17 because because SCONJ taxlaw-2806 347 18 the the DET taxlaw-2806 347 19 individuals individual NOUN taxlaw-2806 347 20 affected affect VERB taxlaw-2806 347 21 are be AUX taxlaw-2806 347 22 likely likely ADJ taxlaw-2806 347 23 to to PART taxlaw-2806 347 24 be be AUX taxlaw-2806 347 25 different different ADJ taxlaw-2806 347 26 . . PUNCT taxlaw-2806 348 1 the the DET taxlaw-2806 348 2 recent recent ADJ taxlaw-2806 348 3 congressional congressional ADJ taxlaw-2806 348 4 insistence insistence NOUN taxlaw-2806 348 5 on on ADP taxlaw-2806 348 6 reducing reduce VERB taxlaw-2806 348 7 spending spending NOUN taxlaw-2806 348 8 , , PUNCT taxlaw-2806 348 9 but but CCONJ taxlaw-2806 348 10 not not PART taxlaw-2806 348 11 raising raise VERB taxlaw-2806 348 12 taxes taxis NOUN taxlaw-2806 348 13 , , PUNCT taxlaw-2806 348 14 as as ADP taxlaw-2806 348 15 a a DET taxlaw-2806 348 16 condition condition NOUN taxlaw-2806 348 17 to to ADP taxlaw-2806 348 18 raising raise VERB taxlaw-2806 348 19 the the DET taxlaw-2806 348 20 debt debt NOUN taxlaw-2806 348 21 ceiling ceiling NOUN taxlaw-2806 348 22 , , PUNCT taxlaw-2806 348 23 severely severely ADV taxlaw-2806 348 24 limited limit VERB taxlaw-2806 348 25 the the DET taxlaw-2806 348 26 government government NOUN taxlaw-2806 348 27 ’s ’s PART taxlaw-2806 348 28 choice choice NOUN taxlaw-2806 348 29 for for ADP taxlaw-2806 348 30 sources source NOUN taxlaw-2806 348 31 of of ADP taxlaw-2806 348 32 funds fund NOUN taxlaw-2806 348 33 , , PUNCT taxlaw-2806 348 34 and and CCONJ taxlaw-2806 348 35 will will AUX taxlaw-2806 348 36 require require VERB taxlaw-2806 348 37 significant significant ADJ taxlaw-2806 348 38 cuts cut NOUN taxlaw-2806 348 39 to to ADP taxlaw-2806 348 40 government government NOUN taxlaw-2806 348 41 programs.80 programs.80 NOUN taxlaw-2806 348 42 but but CCONJ taxlaw-2806 348 43 there there PRON taxlaw-2806 348 44 seems seem VERB taxlaw-2806 348 45 to to PART taxlaw-2806 348 46 be be AUX taxlaw-2806 348 47 an an DET taxlaw-2806 348 48 insurmountable insurmountable ADJ taxlaw-2806 348 49 political political ADJ taxlaw-2806 348 50 opposition opposition NOUN taxlaw-2806 348 51 to to ADP taxlaw-2806 348 52 tax tax NOUN taxlaw-2806 348 53 increases.81 increases.81 ADV taxlaw-2806 348 54 the the DET taxlaw-2806 348 55 fiscal fiscal ADJ taxlaw-2806 348 56 commission commission NOUN taxlaw-2806 348 57 ’s ’s PART taxlaw-2806 348 58 tax tax NOUN taxlaw-2806 348 59 reform reform NOUN taxlaw-2806 348 60 plan plan NOUN taxlaw-2806 348 61 included include VERB taxlaw-2806 348 62 the the DET taxlaw-2806 348 63 goal goal NOUN taxlaw-2806 348 64 of of ADP taxlaw-2806 348 65 maintaining maintain VERB taxlaw-2806 348 66 or or CCONJ taxlaw-2806 348 67 increasing increase VERB taxlaw-2806 348 68 progressivity.82 progressivity.82 NOUN taxlaw-2806 348 69 in in ADP taxlaw-2806 348 70 order order NOUN taxlaw-2806 348 71 to to PART taxlaw-2806 348 72 achieve achieve VERB taxlaw-2806 348 73 that that DET taxlaw-2806 348 74 goal goal NOUN taxlaw-2806 348 75 , , PUNCT taxlaw-2806 348 76 while while SCONJ taxlaw-2806 348 77 also also ADV taxlaw-2806 348 78 reducing reduce VERB taxlaw-2806 348 79 rates rate NOUN taxlaw-2806 348 80 , , PUNCT taxlaw-2806 348 81 capital capital NOUN taxlaw-2806 348 82 gains gain NOUN taxlaw-2806 348 83 and and CCONJ taxlaw-2806 348 84 dividends dividend NOUN taxlaw-2806 348 85 would would AUX taxlaw-2806 348 86 have have VERB taxlaw-2806 348 87 to to PART taxlaw-2806 348 88 be be AUX taxlaw-2806 348 89 taxed tax VERB taxlaw-2806 348 90 at at ADP taxlaw-2806 348 91 ordinary ordinary ADJ taxlaw-2806 348 92 rates rate NOUN taxlaw-2806 348 93 , , PUNCT taxlaw-2806 348 94 which which PRON taxlaw-2806 348 95 the the DET taxlaw-2806 348 96 illustrative illustrative ADJ taxlaw-2806 348 97 plan plan NOUN taxlaw-2806 348 98 does.83 does.83 ADJ taxlaw-2806 348 99 retention retention NOUN taxlaw-2806 348 100 of of ADP taxlaw-2806 348 101 the the DET taxlaw-2806 348 102 earned earn VERB taxlaw-2806 348 103 income income NOUN taxlaw-2806 348 104 tax tax NOUN taxlaw-2806 348 105 credit credit NOUN taxlaw-2806 348 106 is be AUX taxlaw-2806 348 107 also also ADV taxlaw-2806 348 108 imperative imperative ADJ taxlaw-2806 348 109 in in ADP taxlaw-2806 348 110 the the DET taxlaw-2806 348 111 proposed propose VERB taxlaw-2806 348 112 tax tax NOUN taxlaw-2806 348 113 reform reform NOUN taxlaw-2806 348 114 to to PART taxlaw-2806 348 115 conform conform VERB taxlaw-2806 348 116 with with ADP taxlaw-2806 348 117 the the DET taxlaw-2806 348 118 commission commission NOUN taxlaw-2806 348 119 ’s ’s PART taxlaw-2806 348 120 distributional distributional ADJ taxlaw-2806 348 121 goals goal NOUN taxlaw-2806 348 122 . . PUNCT taxlaw-2806 349 1 the the DET taxlaw-2806 349 2 bipartisan bipartisan ADJ taxlaw-2806 349 3 policy policy NOUN taxlaw-2806 349 4 center center NOUN taxlaw-2806 349 5 did do AUX taxlaw-2806 349 6 not not PART taxlaw-2806 349 7 include include VERB taxlaw-2806 349 8 progressivity progressivity NOUN taxlaw-2806 349 9 as as ADP taxlaw-2806 349 10 one one NUM taxlaw-2806 349 11 of of ADP taxlaw-2806 349 12 its its PRON taxlaw-2806 349 13 prime prime ADJ taxlaw-2806 349 14 objectives objective NOUN taxlaw-2806 349 15 , , PUNCT taxlaw-2806 349 16 but but CCONJ taxlaw-2806 349 17 it it PRON taxlaw-2806 349 18 did do VERB taxlaw-2806 349 19 state state NOUN taxlaw-2806 349 20 , , PUNCT taxlaw-2806 349 21 in in ADP taxlaw-2806 349 22 its its PRON taxlaw-2806 349 23 summary summary NOUN taxlaw-2806 349 24 of of ADP taxlaw-2806 349 25 recommendations recommendation NOUN taxlaw-2806 349 26 , , PUNCT taxlaw-2806 349 27 that that SCONJ taxlaw-2806 349 28 its its PRON taxlaw-2806 349 29 proposed propose VERB taxlaw-2806 349 30 reforms reform NOUN taxlaw-2806 349 31 would would AUX taxlaw-2806 349 32 make make VERB taxlaw-2806 349 33 the the DET taxlaw-2806 349 34 tax tax NOUN taxlaw-2806 349 35 system system NOUN taxlaw-2806 349 36 more more ADV taxlaw-2806 349 37 progressive,84 progressive,84 ADJ taxlaw-2806 349 38 and and CCONJ taxlaw-2806 349 39 its its PRON taxlaw-2806 349 40 plan plan NOUN taxlaw-2806 349 41 also also ADV taxlaw-2806 349 42 taxes tax VERB taxlaw-2806 349 43 capital capital NOUN taxlaw-2806 349 44 gains gain NOUN taxlaw-2806 349 45 and and CCONJ taxlaw-2806 349 46 dividends dividend NOUN taxlaw-2806 349 47 at at ADP taxlaw-2806 349 48 the the DET taxlaw-2806 349 49 same same ADJ taxlaw-2806 349 50 rate rate NOUN taxlaw-2806 349 51 as as ADP taxlaw-2806 349 52 ordinary ordinary ADJ taxlaw-2806 349 53 income income NOUN taxlaw-2806 349 54 . . PUNCT taxlaw-2806 350 1 the the DET taxlaw-2806 350 2 tax tax NOUN taxlaw-2806 350 3 policy policy NOUN taxlaw-2806 350 4 center center NOUN taxlaw-2806 350 5 has have AUX taxlaw-2806 350 6 done do VERB taxlaw-2806 350 7 a a DET taxlaw-2806 350 8 distributional distributional ADJ taxlaw-2806 350 9 analysis analysis NOUN taxlaw-2806 350 10 of of ADP taxlaw-2806 350 11 both both DET taxlaw-2806 350 12 plans plan NOUN taxlaw-2806 350 13 , , PUNCT taxlaw-2806 350 14 under under ADP taxlaw-2806 350 15 various various ADJ taxlaw-2806 350 16 baselines baseline NOUN taxlaw-2806 350 17 and and CCONJ taxlaw-2806 350 18 with with ADP taxlaw-2806 350 19 a a DET taxlaw-2806 350 20 variety variety NOUN taxlaw-2806 350 21 of of ADP taxlaw-2806 350 22 statutory statutory ADJ taxlaw-2806 350 23 reforms.85 reforms.85 NOUN taxlaw-2806 350 24 compared compare VERB taxlaw-2806 350 25 to to ADP taxlaw-2806 350 26 current current ADJ taxlaw-2806 350 27 policy policy NOUN taxlaw-2806 350 28 , , PUNCT taxlaw-2806 350 29 the the DET taxlaw-2806 350 30 fiscal fiscal ADJ taxlaw-2806 350 31 commission commission NOUN taxlaw-2806 350 32 ’s ’s PART taxlaw-2806 350 33 plan plan NOUN taxlaw-2806 350 34 reduces reduce VERB taxlaw-2806 350 35 after after ADP taxlaw-2806 350 36 - - PUNCT taxlaw-2806 350 37 tax tax NOUN taxlaw-2806 350 38 income income NOUN taxlaw-2806 350 39 at at ADP taxlaw-2806 350 40 every every DET taxlaw-2806 350 41 income income NOUN taxlaw-2806 350 42 level,86 level,86 NOUN taxlaw-2806 350 43 but but CCONJ taxlaw-2806 350 44 the the DET taxlaw-2806 350 45 share share NOUN taxlaw-2806 350 46 of of ADP taxlaw-2806 350 47 federal federal ADJ taxlaw-2806 350 48 taxes taxis NOUN taxlaw-2806 350 49 goes go VERB taxlaw-2806 350 50 down down ADV taxlaw-2806 350 51 slightly slightly ADV taxlaw-2806 350 52 for for ADP taxlaw-2806 350 53 higher high ADJ taxlaw-2806 350 54 income income NOUN taxlaw-2806 350 55 taxpayers taxpayer NOUN taxlaw-2806 350 56 and and CCONJ taxlaw-2806 350 57 goes go VERB taxlaw-2806 350 58 up up ADV taxlaw-2806 350 59 77 77 NUM taxlaw-2806 350 60 bipartisan bipartisan ADJ taxlaw-2806 350 61 pol’y pol’y NOUN taxlaw-2806 350 62 ctr ctr PROPN taxlaw-2806 350 63 . . PROPN taxlaw-2806 350 64 , , PUNCT taxlaw-2806 350 65 supra supra PROPN taxlaw-2806 350 66 note note PROPN taxlaw-2806 350 67 14 14 NUM taxlaw-2806 350 68 , , PUNCT taxlaw-2806 350 69 at at ADP taxlaw-2806 350 70 35 35 NUM taxlaw-2806 350 71 . . PUNCT taxlaw-2806 351 1 78 78 NUM taxlaw-2806 352 1 i i PRON taxlaw-2806 352 2 d. d. VERB taxlaw-2806 352 3 at at ADP taxlaw-2806 352 4 38 38 NUM taxlaw-2806 352 5 - - SYM taxlaw-2806 352 6 39 39 NUM taxlaw-2806 352 7 . . PUNCT taxlaw-2806 353 1 79 79 NUM taxlaw-2806 354 1 i i PRON taxlaw-2806 354 2 d. d. PROPN taxlaw-2806 354 3 at at ADP taxlaw-2806 354 4 15 15 NUM taxlaw-2806 354 5 . . PUNCT taxlaw-2806 355 1 80 80 NUM taxlaw-2806 355 2 congressional congressional ADJ taxlaw-2806 355 3 budget budget NOUN taxlaw-2806 355 4 control control PROPN taxlaw-2806 355 5 act act PROPN taxlaw-2806 355 6 of of ADP taxlaw-2806 355 7 2011 2011 NUM taxlaw-2806 355 8 , , PUNCT taxlaw-2806 355 9 pub pub NOUN taxlaw-2806 355 10 . . PUNCT taxlaw-2806 356 1 l. l. PROPN taxlaw-2806 356 2 no no INTJ taxlaw-2806 356 3 . . PROPN taxlaw-2806 357 1 112 112 NUM taxlaw-2806 357 2 - - SYM taxlaw-2806 357 3 25 25 NUM taxlaw-2806 357 4 , , PUNCT taxlaw-2806 357 5 § § PROPN taxlaw-2806 357 6 251(b)(2)(a 251(b)(2)(a NUM taxlaw-2806 357 7 ) ) PUNCT taxlaw-2806 357 8 , , PUNCT taxlaw-2806 357 9 125 125 NUM taxlaw-2806 357 10 stat stat NOUN taxlaw-2806 357 11 . . PUNCT taxlaw-2806 358 1 239 239 NUM taxlaw-2806 358 2 , , PUNCT taxlaw-2806 358 3 241 241 NUM taxlaw-2806 358 4 ( ( PUNCT taxlaw-2806 358 5 2011 2011 NUM taxlaw-2806 358 6 ) ) PUNCT taxlaw-2806 358 7 . . PUNCT taxlaw-2806 359 1 this this DET taxlaw-2806 359 2 act act NOUN taxlaw-2806 359 3 committed commit VERB taxlaw-2806 359 4 to to ADP taxlaw-2806 359 5 reducing reduce VERB taxlaw-2806 359 6 the the DET taxlaw-2806 359 7 federal federal ADJ taxlaw-2806 359 8 deficit deficit NOUN taxlaw-2806 359 9 by by ADP taxlaw-2806 359 10 $ $ SYM taxlaw-2806 359 11 2.1 2.1 NUM taxlaw-2806 359 12 trillion trillion NUM taxlaw-2806 359 13 over over ADP taxlaw-2806 359 14 10 10 NUM taxlaw-2806 359 15 years year NOUN taxlaw-2806 359 16 , , PUNCT taxlaw-2806 359 17 but but CCONJ taxlaw-2806 359 18 much much ADJ taxlaw-2806 359 19 of of ADP taxlaw-2806 359 20 the the DET taxlaw-2806 359 21 detail detail NOUN taxlaw-2806 359 22 is be AUX taxlaw-2806 359 23 left leave VERB taxlaw-2806 359 24 to to PART taxlaw-2806 359 25 be be AUX taxlaw-2806 359 26 determined determine VERB taxlaw-2806 359 27 by by ADP taxlaw-2806 359 28 a a DET taxlaw-2806 359 29 joint joint ADJ taxlaw-2806 359 30 congressional congressional ADJ taxlaw-2806 359 31 committee committee NOUN taxlaw-2806 359 32 . . PUNCT taxlaw-2806 360 1 81 81 NUM taxlaw-2806 360 2 see see NOUN taxlaw-2806 360 3 , , PUNCT taxlaw-2806 360 4 e.g. e.g. ADV taxlaw-2806 360 5 , , PUNCT taxlaw-2806 360 6 editorial editorial NOUN taxlaw-2806 360 7 , , PUNCT taxlaw-2806 360 8 ideology ideology NOUN taxlaw-2806 360 9 trumps trump VERB taxlaw-2806 360 10 economics economic NOUN taxlaw-2806 360 11 , , PUNCT taxlaw-2806 360 12 n.y n.y PROPN taxlaw-2806 360 13 . . PROPN taxlaw-2806 360 14 times times PROPN taxlaw-2806 360 15 , , PUNCT taxlaw-2806 360 16 july july PROPN taxlaw-2806 360 17 12 12 NUM taxlaw-2806 360 18 , , PUNCT taxlaw-2806 360 19 2011 2011 NUM taxlaw-2806 360 20 , , PUNCT taxlaw-2806 360 21 at at ADP taxlaw-2806 360 22 a22 a22 PROPN taxlaw-2806 360 23 . . PUNCT taxlaw-2806 361 1 82 82 NUM taxlaw-2806 361 2 nat’l nat’l NOUN taxlaw-2806 361 3 comm comm NOUN taxlaw-2806 361 4 . . PUNCT taxlaw-2806 362 1 on on ADP taxlaw-2806 362 2 fiscal fiscal ADJ taxlaw-2806 362 3 resp resp NOUN taxlaw-2806 362 4 . . PUNCT taxlaw-2806 363 1 & & CCONJ taxlaw-2806 363 2 reform reform PROPN taxlaw-2806 364 1 , , PUNCT taxlaw-2806 364 2 supra supra PROPN taxlaw-2806 364 3 note note NOUN taxlaw-2806 364 4 12 12 NUM taxlaw-2806 364 5 , , PUNCT taxlaw-2806 364 6 at at ADP taxlaw-2806 364 7 28 28 NUM taxlaw-2806 364 8 . . PUNCT taxlaw-2806 364 9 83 83 NUM taxlaw-2806 365 1 i i PRON taxlaw-2806 365 2 d. d. PROPN taxlaw-2806 365 3 at at ADP taxlaw-2806 365 4 31 31 NUM taxlaw-2806 365 5 . . PUNCT taxlaw-2806 366 1 the the DET taxlaw-2806 366 2 joint joint ADJ taxlaw-2806 366 3 committee committee NOUN taxlaw-2806 366 4 and and CCONJ taxlaw-2806 366 5 the the DET taxlaw-2806 366 6 treasury treasury NOUN taxlaw-2806 366 7 disagree disagree VERB taxlaw-2806 366 8 about about ADP taxlaw-2806 366 9 whether whether SCONJ taxlaw-2806 366 10 the the DET taxlaw-2806 366 11 preferential preferential ADJ taxlaw-2806 366 12 rate rate NOUN taxlaw-2806 366 13 for for ADP taxlaw-2806 366 14 capital capital NOUN taxlaw-2806 366 15 gains gain NOUN taxlaw-2806 366 16 and and CCONJ taxlaw-2806 366 17 dividends dividend NOUN taxlaw-2806 366 18 is be AUX taxlaw-2806 366 19 a a DET taxlaw-2806 366 20 tax tax NOUN taxlaw-2806 366 21 expenditure expenditure NOUN taxlaw-2806 366 22 . . PUNCT taxlaw-2806 367 1 the the DET taxlaw-2806 367 2 joint joint ADJ taxlaw-2806 367 3 committee committee NOUN taxlaw-2806 367 4 includes include VERB taxlaw-2806 367 5 it it PRON taxlaw-2806 367 6 in in ADP taxlaw-2806 367 7 its its PRON taxlaw-2806 367 8 list list NOUN taxlaw-2806 367 9 , , PUNCT taxlaw-2806 367 10 but but CCONJ taxlaw-2806 367 11 the the DET taxlaw-2806 367 12 treasury treasury NOUN taxlaw-2806 367 13 does do AUX taxlaw-2806 367 14 not not PART taxlaw-2806 367 15 on on ADP taxlaw-2806 367 16 the the DET taxlaw-2806 367 17 grounds ground NOUN taxlaw-2806 367 18 that that SCONJ taxlaw-2806 367 19 the the DET taxlaw-2806 367 20 preferential preferential ADJ taxlaw-2806 367 21 rates rate NOUN taxlaw-2806 367 22 are be AUX taxlaw-2806 367 23 offset offset VERB taxlaw-2806 367 24 by by ADP taxlaw-2806 367 25 the the DET taxlaw-2806 367 26 double double ADJ taxlaw-2806 367 27 taxation taxation NOUN taxlaw-2806 367 28 of of ADP taxlaw-2806 367 29 corporate corporate ADJ taxlaw-2806 367 30 income income NOUN taxlaw-2806 367 31 . . PUNCT taxlaw-2806 368 1 84 84 NUM taxlaw-2806 368 2 bipartisan bipartisan ADJ taxlaw-2806 368 3 pol’y pol’y NOUN taxlaw-2806 368 4 ctr ctr PROPN taxlaw-2806 368 5 . . PROPN taxlaw-2806 368 6 , , PUNCT taxlaw-2806 368 7 supra supra PROPN taxlaw-2806 368 8 note note PROPN taxlaw-2806 368 9 14 14 NUM taxlaw-2806 368 10 , , PUNCT taxlaw-2806 368 11 at at ADP taxlaw-2806 368 12 17 17 NUM taxlaw-2806 368 13 . . NOUN taxlaw-2806 368 14 85 85 NUM taxlaw-2806 368 15 see see VERB taxlaw-2806 368 16 tax tax NOUN taxlaw-2806 368 17 pol’y pol’y NOUN taxlaw-2806 368 18 ctr ctr PROPN taxlaw-2806 368 19 . . PROPN taxlaw-2806 368 20 , , PUNCT taxlaw-2806 368 21 deficit deficit NOUN taxlaw-2806 368 22 reduction reduction NOUN taxlaw-2806 368 23 proposals proposal NOUN taxlaw-2806 368 24 ( ( PUNCT taxlaw-2806 368 25 2010 2010 NUM taxlaw-2806 368 26 ) ) PUNCT taxlaw-2806 368 27 , , PUNCT taxlaw-2806 368 28 available available ADJ taxlaw-2806 368 29 at at ADP taxlaw-2806 368 30 http://www.taxpolicycenter.org/taxtopics/deficit-reduction-proposals.cfm http://www.taxpolicycenter.org/taxtopics/deficit-reduction-proposals.cfm PROPN taxlaw-2806 368 31 . . PROPN taxlaw-2806 369 1 86 86 NUM taxlaw-2806 369 2 see see VERB taxlaw-2806 369 3 tax tax NOUN taxlaw-2806 369 4 pol’y pol’y NOUN taxlaw-2806 369 5 ctr ctr PROPN taxlaw-2806 369 6 . . PROPN taxlaw-2806 369 7 , , PUNCT taxlaw-2806 369 8 “ " PUNCT taxlaw-2806 369 9 chairmen chairman NOUN taxlaw-2806 369 10 ’s ’s PART taxlaw-2806 369 11 mark mark NOUN taxlaw-2806 369 12 ” " PUNCT taxlaw-2806 369 13 option option NOUN taxlaw-2806 369 14 1 1 NUM taxlaw-2806 369 15 : : PUNCT taxlaw-2806 369 16 the the DET taxlaw-2806 369 17 zero zero NUM taxlaw-2806 369 18 plan plan NOUN taxlaw-2806 369 19 variant variant NOUN taxlaw-2806 369 20 retaining retain VERB taxlaw-2806 369 21 the the DET taxlaw-2806 369 22 child child NOUN taxlaw-2806 369 23 tax tax NOUN taxlaw-2806 369 24 credit credit NOUN taxlaw-2806 369 25 and and CCONJ taxlaw-2806 369 26 earned earn VERB taxlaw-2806 369 27 income income NOUN taxlaw-2806 369 28 tax tax NOUN taxlaw-2806 369 29 credit credit NOUN taxlaw-2806 369 30 table table NOUN taxlaw-2806 369 31 t10 t10 PROPN taxlaw-2806 369 32 - - PUNCT taxlaw-2806 369 33 0252 0252 NUM taxlaw-2806 369 34 ( ( PUNCT taxlaw-2806 369 35 2010 2010 NUM taxlaw-2806 369 36 ) ) PUNCT taxlaw-2806 369 37 , , PUNCT taxlaw-2806 369 38 available available ADJ taxlaw-2806 369 39 at at ADP taxlaw-2806 369 40 http://taxpolicycenter.org/numbers/content/pdf/t10-0252.pdf http://taxpolicycenter.org/numbers/content/pdf/t10-0252.pdf NOUN taxlaw-2806 369 41 . . PUNCT taxlaw-2806 370 1 14 14 NUM taxlaw-2806 370 2 columbia columbia PROPN taxlaw-2806 370 3 journal journal PROPN taxlaw-2806 370 4 of of ADP taxlaw-2806 370 5 tax tax NOUN taxlaw-2806 370 6 law law NOUN taxlaw-2806 370 7 [ [ X taxlaw-2806 370 8 vol.3:1 vol.3:1 NOUN taxlaw-2806 370 9 for for ADP taxlaw-2806 370 10 lower low ADJ taxlaw-2806 370 11 income income NOUN taxlaw-2806 370 12 taxpayers.87 taxpayers.87 NOUN taxlaw-2806 370 13 this this PRON taxlaw-2806 370 14 is be AUX taxlaw-2806 370 15 a a DET taxlaw-2806 370 16 reduction reduction NOUN taxlaw-2806 370 17 in in ADP taxlaw-2806 370 18 progressivity progressivity NOUN taxlaw-2806 370 19 as as SCONJ taxlaw-2806 370 20 measured measure VERB taxlaw-2806 370 21 by by ADP taxlaw-2806 370 22 one one NUM taxlaw-2806 370 23 of of ADP taxlaw-2806 370 24 the the DET taxlaw-2806 370 25 standard standard ADJ taxlaw-2806 370 26 definitions definition NOUN taxlaw-2806 370 27 under under ADP taxlaw-2806 370 28 which which PRON taxlaw-2806 370 29 progressivity progressivity NOUN taxlaw-2806 370 30 increases increase VERB taxlaw-2806 370 31 only only ADV taxlaw-2806 370 32 if if SCONJ taxlaw-2806 370 33 tax tax NOUN taxlaw-2806 370 34 shares share NOUN taxlaw-2806 370 35 for for ADP taxlaw-2806 370 36 higher high ADJ taxlaw-2806 370 37 income income NOUN taxlaw-2806 370 38 taxpayers taxpayer NOUN taxlaw-2806 370 39 increase increase VERB taxlaw-2806 370 40 . . PUNCT taxlaw-2806 371 1 88 88 NUM taxlaw-2806 371 2 an an DET taxlaw-2806 371 3 alternative alternative ADJ taxlaw-2806 371 4 approach approach NOUN taxlaw-2806 371 5 to to ADP taxlaw-2806 371 6 measuring measure VERB taxlaw-2806 371 7 changes change NOUN taxlaw-2806 371 8 in in ADP taxlaw-2806 371 9 progressivity progressivity NOUN taxlaw-2806 371 10 looks look VERB taxlaw-2806 371 11 at at ADP taxlaw-2806 371 12 relative relative ADJ taxlaw-2806 371 13 changes change NOUN taxlaw-2806 371 14 in in ADP taxlaw-2806 371 15 after after ADP taxlaw-2806 371 16 - - PUNCT taxlaw-2806 371 17 tax tax NOUN taxlaw-2806 371 18 income income NOUN taxlaw-2806 371 19 , , PUNCT taxlaw-2806 371 20 rather rather ADV taxlaw-2806 371 21 than than ADP taxlaw-2806 371 22 tax tax NOUN taxlaw-2806 371 23 shares.89 shares.89 NOUN taxlaw-2806 371 24 according accord VERB taxlaw-2806 371 25 to to ADP taxlaw-2806 371 26 the the DET taxlaw-2806 371 27 distributional distributional ADJ taxlaw-2806 371 28 tables table NOUN taxlaw-2806 371 29 prepared prepare VERB taxlaw-2806 371 30 by by ADP taxlaw-2806 371 31 the the DET taxlaw-2806 371 32 tax tax NOUN taxlaw-2806 371 33 policy policy NOUN taxlaw-2806 371 34 center center NOUN taxlaw-2806 371 35 , , PUNCT taxlaw-2806 371 36 after after ADP taxlaw-2806 371 37 - - PUNCT taxlaw-2806 371 38 tax tax NOUN taxlaw-2806 371 39 income income NOUN taxlaw-2806 371 40 goes go VERB taxlaw-2806 371 41 down down ADP taxlaw-2806 371 42 for for ADP taxlaw-2806 371 43 everyone everyone PRON taxlaw-2806 371 44 , , PUNCT taxlaw-2806 371 45 but but CCONJ taxlaw-2806 371 46 in in ADP taxlaw-2806 371 47 a a DET taxlaw-2806 371 48 somewhat somewhat ADV taxlaw-2806 371 49 inconsistent inconsistent ADJ taxlaw-2806 371 50 way way NOUN taxlaw-2806 371 51 , , PUNCT taxlaw-2806 371 52 with with ADP taxlaw-2806 371 53 the the DET taxlaw-2806 371 54 fourth fourth ADJ taxlaw-2806 371 55 ( ( PUNCT taxlaw-2806 371 56 second second ADV taxlaw-2806 371 57 highest high ADJ taxlaw-2806 371 58 ) ) PUNCT taxlaw-2806 371 59 quintile quintile NOUN taxlaw-2806 371 60 seeing see VERB taxlaw-2806 371 61 the the DET taxlaw-2806 371 62 smallest small ADJ taxlaw-2806 371 63 percentage percentage NOUN taxlaw-2806 371 64 reduction.90 reduction.90 NOUN taxlaw-2806 371 65 the the DET taxlaw-2806 371 66 bipartisan bipartisan ADJ taxlaw-2806 371 67 policy policy NOUN taxlaw-2806 371 68 center center NOUN taxlaw-2806 371 69 ’s ’s PART taxlaw-2806 371 70 proposal proposal NOUN taxlaw-2806 371 71 appears appear VERB taxlaw-2806 371 72 to to PART taxlaw-2806 371 73 be be AUX taxlaw-2806 371 74 more more ADV taxlaw-2806 371 75 progressive progressive ADJ taxlaw-2806 371 76 than than ADP taxlaw-2806 371 77 the the DET taxlaw-2806 371 78 fiscal fiscal ADJ taxlaw-2806 371 79 commission commission NOUN taxlaw-2806 371 80 ’s ’s PART taxlaw-2806 371 81 . . PUNCT taxlaw-2806 372 1 only only ADV taxlaw-2806 372 2 the the DET taxlaw-2806 372 3 top top ADJ taxlaw-2806 372 4 quintile quintile NOUN taxlaw-2806 372 5 would would AUX taxlaw-2806 372 6 see see VERB taxlaw-2806 372 7 an an DET taxlaw-2806 372 8 increase increase NOUN taxlaw-2806 372 9 in in ADP taxlaw-2806 372 10 its its PRON taxlaw-2806 372 11 percentage percentage NOUN taxlaw-2806 372 12 share share NOUN taxlaw-2806 372 13 of of ADP taxlaw-2806 372 14 federal federal ADJ taxlaw-2806 372 15 taxes taxis NOUN taxlaw-2806 372 16 paid pay VERB taxlaw-2806 372 17 under under ADP taxlaw-2806 372 18 their their PRON taxlaw-2806 372 19 proposal.91 proposal.91 NOUN taxlaw-2806 372 20 additionally additionally ADV taxlaw-2806 372 21 , , PUNCT taxlaw-2806 372 22 after after SCONJ taxlaw-2806 372 23 tax tax NOUN taxlaw-2806 372 24 - - PUNCT taxlaw-2806 372 25 income income NOUN taxlaw-2806 372 26 would would AUX taxlaw-2806 372 27 not not PART taxlaw-2806 372 28 be be AUX taxlaw-2806 372 29 reduced reduce VERB taxlaw-2806 372 30 at at ADV taxlaw-2806 372 31 all all ADV taxlaw-2806 372 32 for for ADP taxlaw-2806 372 33 the the DET taxlaw-2806 372 34 bottom bottom ADJ taxlaw-2806 372 35 quintile quintile NOUN taxlaw-2806 372 36 , , PUNCT taxlaw-2806 372 37 but but CCONJ taxlaw-2806 372 38 would would AUX taxlaw-2806 372 39 be be AUX taxlaw-2806 372 40 reduced reduce VERB taxlaw-2806 372 41 by by ADP taxlaw-2806 372 42 an an DET taxlaw-2806 372 43 increasing increase VERB taxlaw-2806 372 44 proportion proportion NOUN taxlaw-2806 372 45 in in ADP taxlaw-2806 372 46 each each DET taxlaw-2806 372 47 quintile quintile NOUN taxlaw-2806 372 48 as as SCONJ taxlaw-2806 372 49 income income NOUN taxlaw-2806 372 50 goes go VERB taxlaw-2806 372 51 up up ADP taxlaw-2806 372 52 , , PUNCT taxlaw-2806 372 53 increasing increase VERB taxlaw-2806 372 54 progressivity progressivity NOUN taxlaw-2806 372 55 compared compare VERB taxlaw-2806 372 56 to to ADP taxlaw-2806 372 57 the the DET taxlaw-2806 372 58 baseline.92 baseline.92 NOUN taxlaw-2806 372 59 c. c. PROPN taxlaw-2806 372 60 tax tax NOUN taxlaw-2806 372 61 expenditures expenditure NOUN taxlaw-2806 372 62 and and CCONJ taxlaw-2806 372 63 budget budget NOUN taxlaw-2806 372 64 policy policy NOUN taxlaw-2806 372 65 the the DET taxlaw-2806 372 66 approach approach NOUN taxlaw-2806 372 67 to to ADP taxlaw-2806 372 68 tax tax NOUN taxlaw-2806 372 69 reform reform NOUN taxlaw-2806 372 70 that that PRON taxlaw-2806 372 71 repeals repeal VERB taxlaw-2806 372 72 all all DET taxlaw-2806 372 73 ( ( PUNCT taxlaw-2806 372 74 or or CCONJ taxlaw-2806 372 75 almost almost ADV taxlaw-2806 372 76 all all PRON taxlaw-2806 372 77 ) ) PUNCT taxlaw-2806 372 78 tax tax NOUN taxlaw-2806 372 79 expenditures expenditure NOUN taxlaw-2806 372 80 in in ADP taxlaw-2806 372 81 the the DET taxlaw-2806 372 82 name name NOUN taxlaw-2806 372 83 of of ADP taxlaw-2806 372 84 deficit deficit NOUN taxlaw-2806 372 85 reduction reduction NOUN taxlaw-2806 372 86 is be AUX taxlaw-2806 372 87 consistent consistent ADJ taxlaw-2806 372 88 with with ADP taxlaw-2806 372 89 the the DET taxlaw-2806 372 90 traditional traditional ADJ taxlaw-2806 372 91 approach approach NOUN taxlaw-2806 372 92 to to ADP taxlaw-2806 372 93 the the DET taxlaw-2806 372 94 tax tax NOUN taxlaw-2806 372 95 expenditure expenditure NOUN taxlaw-2806 372 96 budget budget NOUN taxlaw-2806 372 97 — — PUNCT taxlaw-2806 372 98 as as ADP taxlaw-2806 372 99 a a DET taxlaw-2806 372 100 tool tool NOUN taxlaw-2806 372 101 of of ADP taxlaw-2806 372 102 budget budget NOUN taxlaw-2806 372 103 policy policy NOUN taxlaw-2806 372 104 . . PUNCT taxlaw-2806 373 1 repealing repeal VERB taxlaw-2806 373 2 all all DET taxlaw-2806 373 3 tax tax NOUN taxlaw-2806 373 4 expenditures expenditure NOUN taxlaw-2806 373 5 helps help VERB taxlaw-2806 373 6 achieve achieve VERB taxlaw-2806 373 7 the the DET taxlaw-2806 373 8 goals goal NOUN taxlaw-2806 373 9 of of ADP taxlaw-2806 373 10 those those PRON taxlaw-2806 373 11 concerned concern VERB taxlaw-2806 373 12 that that SCONJ taxlaw-2806 373 13 tax tax NOUN taxlaw-2806 373 14 expenditures expenditure NOUN taxlaw-2806 373 15 are be AUX taxlaw-2806 373 16 an an DET taxlaw-2806 373 17 invisible invisible ADJ taxlaw-2806 373 18 , , PUNCT taxlaw-2806 373 19 illegitimate illegitimate ADJ taxlaw-2806 373 20 , , PUNCT taxlaw-2806 373 21 and and CCONJ taxlaw-2806 373 22 unchecked unchecked ADJ taxlaw-2806 373 23 hemorrhaging hemorrhaging NOUN taxlaw-2806 373 24 of of ADP taxlaw-2806 373 25 federal federal ADJ taxlaw-2806 373 26 funds fund NOUN taxlaw-2806 373 27 . . PUNCT taxlaw-2806 374 1 it it PRON taxlaw-2806 374 2 treats treat VERB taxlaw-2806 374 3 tax tax NOUN taxlaw-2806 374 4 expenditures expenditure NOUN taxlaw-2806 374 5 as as ADP taxlaw-2806 374 6 a a DET taxlaw-2806 374 7 source source NOUN taxlaw-2806 374 8 of of ADP taxlaw-2806 374 9 funds fund NOUN taxlaw-2806 374 10 to to PART taxlaw-2806 374 11 be be AUX taxlaw-2806 374 12 garnered garner VERB taxlaw-2806 374 13 for for ADP taxlaw-2806 374 14 proper proper ADJ taxlaw-2806 374 15 federal federal ADJ taxlaw-2806 374 16 goals goal NOUN taxlaw-2806 374 17 . . PUNCT taxlaw-2806 375 1 this this PRON taxlaw-2806 375 2 was be AUX taxlaw-2806 375 3 the the DET taxlaw-2806 375 4 way way NOUN taxlaw-2806 375 5 that that PRON taxlaw-2806 375 6 surrey surrey NOUN taxlaw-2806 375 7 imagined imagine VERB taxlaw-2806 375 8 the the DET taxlaw-2806 375 9 tax tax NOUN taxlaw-2806 375 10 expenditure expenditure NOUN taxlaw-2806 375 11 budget budget NOUN taxlaw-2806 375 12 would would AUX taxlaw-2806 375 13 function function VERB taxlaw-2806 375 14 when when SCONJ taxlaw-2806 375 15 he he PRON taxlaw-2806 375 16 first first ADV taxlaw-2806 375 17 advocated advocate VERB taxlaw-2806 375 18 it it PRON taxlaw-2806 375 19 , , PUNCT taxlaw-2806 375 20 93 93 NUM taxlaw-2806 375 21 and and CCONJ taxlaw-2806 375 22 the the DET taxlaw-2806 375 23 budget budget NOUN taxlaw-2806 375 24 itself itself PRON taxlaw-2806 375 25 reflects reflect VERB taxlaw-2806 375 26 that that SCONJ taxlaw-2806 375 27 approach approach NOUN taxlaw-2806 375 28 . . PUNCT taxlaw-2806 376 1 the the DET taxlaw-2806 376 2 design design NOUN taxlaw-2806 376 3 of of ADP taxlaw-2806 376 4 the the DET taxlaw-2806 376 5 tax tax NOUN taxlaw-2806 376 6 expenditure expenditure NOUN taxlaw-2806 376 7 budget budget NOUN taxlaw-2806 376 8 mimics mimic VERB taxlaw-2806 376 9 that that PRON taxlaw-2806 376 10 of of ADP taxlaw-2806 376 11 the the DET taxlaw-2806 376 12 larger large ADJ taxlaw-2806 376 13 federal federal ADJ taxlaw-2806 376 14 budget budget NOUN taxlaw-2806 376 15 , , PUNCT taxlaw-2806 376 16 organized organize VERB taxlaw-2806 376 17 by by ADP taxlaw-2806 376 18 administrative administrative ADJ taxlaw-2806 376 19 function function NOUN taxlaw-2806 376 20 , , PUNCT taxlaw-2806 376 21 and and CCONJ taxlaw-2806 376 22 detailing detail VERB taxlaw-2806 376 23 revenue revenue NOUN taxlaw-2806 376 24 loss loss NOUN taxlaw-2806 376 25 on on ADP taxlaw-2806 376 26 account account NOUN taxlaw-2806 376 27 of of ADP taxlaw-2806 376 28 each each DET taxlaw-2806 376 29 item.94 item.94 NOUN taxlaw-2806 376 30 it it PRON taxlaw-2806 376 31 allows allow VERB taxlaw-2806 376 32 tax tax NOUN taxlaw-2806 376 33 benefits benefit NOUN taxlaw-2806 376 34 to to PART taxlaw-2806 376 35 be be AUX taxlaw-2806 376 36 readily readily ADV taxlaw-2806 376 37 compared compare VERB taxlaw-2806 376 38 to to ADP taxlaw-2806 376 39 direct direct ADJ taxlaw-2806 376 40 spending spending NOUN taxlaw-2806 376 41 . . PUNCT taxlaw-2806 377 1 congress congress PROPN taxlaw-2806 377 2 can can AUX taxlaw-2806 377 3 study study VERB taxlaw-2806 377 4 the the DET taxlaw-2806 377 5 budgets budget NOUN taxlaw-2806 377 6 , , PUNCT taxlaw-2806 377 7 evaluate evaluate VERB taxlaw-2806 377 8 the the DET taxlaw-2806 377 9 efficacy efficacy NOUN taxlaw-2806 377 10 of of ADP taxlaw-2806 377 11 the the DET taxlaw-2806 377 12 spending spending NOUN taxlaw-2806 377 13 , , PUNCT taxlaw-2806 377 14 and and CCONJ taxlaw-2806 377 15 decide decide VERB taxlaw-2806 377 16 when when SCONJ taxlaw-2806 377 17 to to PART taxlaw-2806 377 18 replace replace VERB taxlaw-2806 377 19 a a DET taxlaw-2806 377 20 tax tax NOUN taxlaw-2806 377 21 provision provision NOUN taxlaw-2806 377 22 with with ADP taxlaw-2806 377 23 a a DET taxlaw-2806 377 24 direct direct ADJ taxlaw-2806 377 25 spending spending NOUN taxlaw-2806 377 26 provision provision NOUN taxlaw-2806 377 27 or or CCONJ taxlaw-2806 377 28 repeal repeal NOUN taxlaw-2806 377 29 it it PRON taxlaw-2806 377 30 altogether altogether ADV taxlaw-2806 377 31 . . PUNCT taxlaw-2806 378 1 tax tax NOUN taxlaw-2806 378 2 expenditure expenditure NOUN taxlaw-2806 378 3 analysis analysis NOUN taxlaw-2806 378 4 — — PUNCT taxlaw-2806 378 5 the the DET taxlaw-2806 378 6 87 87 NUM taxlaw-2806 378 7 see see VERB taxlaw-2806 378 8 i i PRON taxlaw-2806 378 9 d. d. PROPN taxlaw-2806 378 10 the the DET taxlaw-2806 378 11 tables table NOUN taxlaw-2806 378 12 do do AUX taxlaw-2806 378 13 not not PART taxlaw-2806 378 14 explain explain VERB taxlaw-2806 378 15 their their PRON taxlaw-2806 378 16 results result NOUN taxlaw-2806 378 17 , , PUNCT taxlaw-2806 378 18 but but CCONJ taxlaw-2806 378 19 the the DET taxlaw-2806 378 20 overall overall ADJ taxlaw-2806 378 21 effect effect NOUN taxlaw-2806 378 22 of of ADP taxlaw-2806 378 23 the the DET taxlaw-2806 378 24 changes change NOUN taxlaw-2806 378 25 is be AUX taxlaw-2806 378 26 complex complex ADJ taxlaw-2806 378 27 , , PUNCT taxlaw-2806 378 28 with with ADP taxlaw-2806 378 29 reduced reduce VERB taxlaw-2806 378 30 rates rate NOUN taxlaw-2806 378 31 offsetting offset VERB taxlaw-2806 378 32 greater great ADJ taxlaw-2806 378 33 income income NOUN taxlaw-2806 378 34 inclusion inclusion NOUN taxlaw-2806 378 35 . . PUNCT taxlaw-2806 379 1 the the DET taxlaw-2806 379 2 tax tax NOUN taxlaw-2806 379 3 policy policy NOUN taxlaw-2806 379 4 center center NOUN taxlaw-2806 379 5 did do AUX taxlaw-2806 379 6 not not PART taxlaw-2806 379 7 run run VERB taxlaw-2806 379 8 distributional distributional ADJ taxlaw-2806 379 9 analyses analysis NOUN taxlaw-2806 379 10 for for ADP taxlaw-2806 379 11 the the DET taxlaw-2806 379 12 most most ADV taxlaw-2806 379 13 extreme extreme ADJ taxlaw-2806 379 14 version version NOUN taxlaw-2806 379 15 of of ADP taxlaw-2806 379 16 reform reform NOUN taxlaw-2806 379 17 presented present VERB taxlaw-2806 379 18 in in ADP taxlaw-2806 379 19 the the DET taxlaw-2806 379 20 report report NOUN taxlaw-2806 379 21 , , PUNCT taxlaw-2806 379 22 the the DET taxlaw-2806 379 23 pure pure ADJ taxlaw-2806 379 24 zero zero NUM taxlaw-2806 379 25 option option NOUN taxlaw-2806 379 26 . . PUNCT taxlaw-2806 380 1 however however ADV taxlaw-2806 380 2 , , PUNCT taxlaw-2806 380 3 the the DET taxlaw-2806 380 4 tax tax NOUN taxlaw-2806 380 5 policy policy NOUN taxlaw-2806 380 6 center center NOUN taxlaw-2806 380 7 ’s ’s PART taxlaw-2806 380 8 analysis analysis NOUN taxlaw-2806 380 9 shows show VERB taxlaw-2806 380 10 variations variation NOUN taxlaw-2806 380 11 depending depend VERB taxlaw-2806 380 12 on on ADP taxlaw-2806 380 13 the the DET taxlaw-2806 380 14 treatment treatment NOUN taxlaw-2806 380 15 of of ADP taxlaw-2806 380 16 payroll payroll NOUN taxlaw-2806 380 17 taxes taxis NOUN taxlaw-2806 380 18 , , PUNCT taxlaw-2806 380 19 in in ADP taxlaw-2806 380 20 addition addition NOUN taxlaw-2806 380 21 to to ADP taxlaw-2806 380 22 income income NOUN taxlaw-2806 380 23 taxes taxis NOUN taxlaw-2806 380 24 . . PUNCT taxlaw-2806 381 1 see see VERB taxlaw-2806 381 2 tax tax NOUN taxlaw-2806 381 3 pol’y pol’y NOUN taxlaw-2806 381 4 ctr ctr PROPN taxlaw-2806 381 5 . . PROPN taxlaw-2806 381 6 , , PUNCT taxlaw-2806 381 7 final final ADJ taxlaw-2806 381 8 report report NOUN taxlaw-2806 381 9 ’s ’s PART taxlaw-2806 381 10 “ " PUNCT taxlaw-2806 381 11 illustrative illustrative ADJ taxlaw-2806 381 12 tax tax NOUN taxlaw-2806 381 13 reform reform NOUN taxlaw-2806 381 14 plan plan NOUN taxlaw-2806 381 15 ” " PUNCT taxlaw-2806 381 16 ( ( PUNCT taxlaw-2806 381 17 2010 2010 NUM taxlaw-2806 381 18 ) ) PUNCT taxlaw-2806 381 19 , , PUNCT taxlaw-2806 381 20 available available ADJ taxlaw-2806 381 21 at at ADP taxlaw-2806 381 22 http://www.taxpolicycenter.org/taxtopics/fiscal_commission_table_guide.cfm http://www.taxpolicycenter.org/taxtopics/fiscal_commission_table_guide.cfm PROPN taxlaw-2806 381 23 . . PROPN taxlaw-2806 381 24 88 88 NUM taxlaw-2806 381 25 see see VERB taxlaw-2806 381 26 martin martin PROPN taxlaw-2806 381 27 sullivan sullivan PROPN taxlaw-2806 381 28 , , PUNCT taxlaw-2806 381 29 how how SCONJ taxlaw-2806 381 30 to to PART taxlaw-2806 381 31 read read VERB taxlaw-2806 381 32 tax tax NOUN taxlaw-2806 381 33 distribution distribution NOUN taxlaw-2806 381 34 tables table NOUN taxlaw-2806 381 35 , , PUNCT taxlaw-2806 381 36 90 90 NUM taxlaw-2806 381 37 tax tax NOUN taxlaw-2806 381 38 notes note NOUN taxlaw-2806 381 39 1747 1747 NUM taxlaw-2806 381 40 , , PUNCT taxlaw-2806 381 41 1749 1749 NUM taxlaw-2806 381 42 ( ( PUNCT taxlaw-2806 381 43 2001 2001 NUM taxlaw-2806 381 44 ) ) PUNCT taxlaw-2806 381 45 ( ( PUNCT taxlaw-2806 381 46 describing describe VERB taxlaw-2806 381 47 distributionally distributionally ADV taxlaw-2806 381 48 neutral neutral ADJ taxlaw-2806 381 49 tax tax NOUN taxlaw-2806 381 50 cuts cut NOUN taxlaw-2806 381 51 as as ADV taxlaw-2806 381 52 proportionate proportionate ADJ taxlaw-2806 381 53 to to ADP taxlaw-2806 381 54 tax tax NOUN taxlaw-2806 381 55 burden burden NOUN taxlaw-2806 381 56 ) ) PUNCT taxlaw-2806 381 57 . . PUNCT taxlaw-2806 382 1 89 89 NUM taxlaw-2806 382 2 william william PROPN taxlaw-2806 382 3 gale gale PROPN taxlaw-2806 382 4 & & CCONJ taxlaw-2806 382 5 peter peter PROPN taxlaw-2806 382 6 orszag orszag PROPN taxlaw-2806 382 7 , , PUNCT taxlaw-2806 382 8 bush bush PROPN taxlaw-2806 382 9 administration administration PROPN taxlaw-2806 382 10 tax tax NOUN taxlaw-2806 382 11 policy policy NOUN taxlaw-2806 382 12 : : PUNCT taxlaw-2806 382 13 distributional distributional ADJ taxlaw-2806 382 14 effects effect NOUN taxlaw-2806 382 15 , , PUNCT taxlaw-2806 382 16 104 104 NUM taxlaw-2806 382 17 tax tax NOUN taxlaw-2806 382 18 notes note NOUN taxlaw-2806 382 19 1559 1559 NUM taxlaw-2806 382 20 , , PUNCT taxlaw-2806 382 21 1560 1560 NUM taxlaw-2806 382 22 ( ( PUNCT taxlaw-2806 382 23 2004 2004 NUM taxlaw-2806 382 24 ) ) PUNCT taxlaw-2806 382 25 ( ( PUNCT taxlaw-2806 382 26 describing describe VERB taxlaw-2806 382 27 a a DET taxlaw-2806 382 28 distributionally distributionally ADV taxlaw-2806 382 29 neutral neutral ADJ taxlaw-2806 382 30 change change NOUN taxlaw-2806 382 31 as as ADP taxlaw-2806 382 32 one one NUM taxlaw-2806 382 33 that that PRON taxlaw-2806 382 34 gives give VERB taxlaw-2806 382 35 everyone everyone PRON taxlaw-2806 382 36 the the DET taxlaw-2806 382 37 same same ADJ taxlaw-2806 382 38 percentage percentage NOUN taxlaw-2806 382 39 change change NOUN taxlaw-2806 382 40 in in ADP taxlaw-2806 382 41 take take NOUN taxlaw-2806 382 42 - - PUNCT taxlaw-2806 382 43 home home NOUN taxlaw-2806 382 44 income income NOUN taxlaw-2806 382 45 ) ) PUNCT taxlaw-2806 382 46 . . PUNCT taxlaw-2806 383 1 90 90 NUM taxlaw-2806 383 2 see see VERB taxlaw-2806 383 3 tax tax NOUN taxlaw-2806 383 4 pol’y pol’y NOUN taxlaw-2806 383 5 ctr ctr PROPN taxlaw-2806 383 6 . . PROPN taxlaw-2806 383 7 , , PUNCT taxlaw-2806 383 8 supra supra PROPN taxlaw-2806 383 9 note note PROPN taxlaw-2806 383 10 86 86 NUM taxlaw-2806 383 11 . . NOUN taxlaw-2806 384 1 91 91 NUM taxlaw-2806 384 2 tax tax NOUN taxlaw-2806 384 3 pol’y pol’y NOUN taxlaw-2806 384 4 ctr ctr PROPN taxlaw-2806 384 5 . . PROPN taxlaw-2806 384 6 , , PUNCT taxlaw-2806 384 7 bipartisan bipartisan ADJ taxlaw-2806 384 8 policy policy NOUN taxlaw-2806 384 9 center center NOUN taxlaw-2806 384 10 tax tax NOUN taxlaw-2806 384 11 reform reform NOUN taxlaw-2806 384 12 plan plan NOUN taxlaw-2806 384 13 against against ADP taxlaw-2806 384 14 current current ADJ taxlaw-2806 384 15 policy policy NOUN taxlaw-2806 384 16 baseline baseline NOUN taxlaw-2806 384 17 , , PUNCT taxlaw-2806 384 18 table table NOUN taxlaw-2806 384 19 t10 t10 NOUN taxlaw-2806 384 20 - - PUNCT taxlaw-2806 384 21 0249 0249 NUM taxlaw-2806 384 22 ( ( PUNCT taxlaw-2806 384 23 2010 2010 NUM taxlaw-2806 384 24 ) ) PUNCT taxlaw-2806 384 25 , , PUNCT taxlaw-2806 384 26 available available ADJ taxlaw-2806 384 27 at at ADP taxlaw-2806 384 28 http://taxpolicycenter.org/numbers/content/pdf/t100249.pdf http://taxpolicycenter.org/numbers/content/pdf/t100249.pdf PROPN taxlaw-2806 384 29 . . PUNCT taxlaw-2806 385 1 92 92 NUM taxlaw-2806 385 2 see see VERB taxlaw-2806 385 3 i i PRON taxlaw-2806 385 4 d. d. PROPN taxlaw-2806 385 5 93 93 NUM taxlaw-2806 385 6 see see VERB taxlaw-2806 385 7 stanley stanley PROPN taxlaw-2806 385 8 surrey surrey PROPN taxlaw-2806 385 9 & & CCONJ taxlaw-2806 385 10 paul paul PROPN taxlaw-2806 385 11 mcdaniel mcdaniel PROPN taxlaw-2806 385 12 , , PUNCT taxlaw-2806 385 13 the the DET taxlaw-2806 385 14 tax tax NOUN taxlaw-2806 385 15 expenditure expenditure NOUN taxlaw-2806 385 16 concept concept NOUN taxlaw-2806 385 17 and and CCONJ taxlaw-2806 385 18 the the DET taxlaw-2806 385 19 budget budget NOUN taxlaw-2806 385 20 reform reform PROPN taxlaw-2806 385 21 act act NOUN taxlaw-2806 385 22 of of ADP taxlaw-2806 385 23 1974 1974 NUM taxlaw-2806 385 24 , , PUNCT taxlaw-2806 385 25 17 17 NUM taxlaw-2806 385 26 b.c b.c PROPN taxlaw-2806 385 27 . . PROPN taxlaw-2806 385 28 indus indus PROPN taxlaw-2806 385 29 . . PUNCT taxlaw-2806 385 30 & & CCONJ taxlaw-2806 385 31 com com PROPN taxlaw-2806 385 32 . . PROPN taxlaw-2806 385 33 l. l. PROPN taxlaw-2806 385 34 rev rev PROPN taxlaw-2806 385 35 679 679 NUM taxlaw-2806 385 36 , , PUNCT taxlaw-2806 385 37 679 679 NUM taxlaw-2806 385 38 ( ( PUNCT taxlaw-2806 385 39 1976 1976 NUM taxlaw-2806 385 40 ) ) PUNCT taxlaw-2806 385 41 ( ( PUNCT taxlaw-2806 385 42 “ " PUNCT taxlaw-2806 385 43 [ [ X taxlaw-2806 385 44 t]ax t]ax PRON taxlaw-2806 385 45 subsidies subsidy NOUN taxlaw-2806 385 46 constitute constitute VERB taxlaw-2806 385 47 a a DET taxlaw-2806 385 48 form form NOUN taxlaw-2806 385 49 of of ADP taxlaw-2806 385 50 government government NOUN taxlaw-2806 385 51 spending spending NOUN taxlaw-2806 385 52 and and CCONJ taxlaw-2806 385 53 thus thus ADV taxlaw-2806 385 54 are be AUX taxlaw-2806 385 55 essentially essentially ADV taxlaw-2806 385 56 linked link VERB taxlaw-2806 385 57 to to ADP taxlaw-2806 385 58 the the DET taxlaw-2806 385 59 methods method NOUN taxlaw-2806 385 60 of of ADP taxlaw-2806 385 61 government government NOUN taxlaw-2806 385 62 spending spending NOUN taxlaw-2806 385 63 traditionally traditionally ADV taxlaw-2806 385 64 covered cover VERB taxlaw-2806 385 65 in in ADP taxlaw-2806 385 66 budget budget NOUN taxlaw-2806 385 67 documents document NOUN taxlaw-2806 385 68 . . PUNCT taxlaw-2806 385 69 ” " PUNCT taxlaw-2806 385 70 ) ) PUNCT taxlaw-2806 385 71 . . PUNCT taxlaw-2806 386 1 94 94 NUM taxlaw-2806 387 1 both both CCONJ taxlaw-2806 387 2 the the DET taxlaw-2806 387 3 joint joint ADJ taxlaw-2806 387 4 committee committee NOUN taxlaw-2806 387 5 on on ADP taxlaw-2806 387 6 taxation taxation NOUN taxlaw-2806 387 7 and and CCONJ taxlaw-2806 387 8 the the DET taxlaw-2806 387 9 treasury treasury PROPN taxlaw-2806 387 10 department department PROPN taxlaw-2806 387 11 follow follow VERB taxlaw-2806 387 12 this this DET taxlaw-2806 387 13 design design NOUN taxlaw-2806 387 14 . . PUNCT taxlaw-2806 388 1 thus thus ADV taxlaw-2806 388 2 , , PUNCT taxlaw-2806 388 3 the the DET taxlaw-2806 388 4 budget budget NOUN taxlaw-2806 388 5 includes include VERB taxlaw-2806 388 6 a a DET taxlaw-2806 388 7 heading heading NOUN taxlaw-2806 388 8 , , PUNCT taxlaw-2806 388 9 for for ADP taxlaw-2806 388 10 example example NOUN taxlaw-2806 388 11 , , PUNCT taxlaw-2806 388 12 of of ADP taxlaw-2806 388 13 “ " PUNCT taxlaw-2806 388 14 national national ADJ taxlaw-2806 388 15 defense defense NOUN taxlaw-2806 388 16 ” " PUNCT taxlaw-2806 388 17 and and CCONJ taxlaw-2806 388 18 lists list VERB taxlaw-2806 388 19 therein therein ADV taxlaw-2806 388 20 the the DET taxlaw-2806 388 21 tax tax NOUN taxlaw-2806 388 22 expenditures expenditure NOUN taxlaw-2806 388 23 for for ADP taxlaw-2806 388 24 national national ADJ taxlaw-2806 388 25 defense defense NOUN taxlaw-2806 388 26 and and CCONJ taxlaw-2806 388 27 the the DET taxlaw-2806 388 28 estimated estimate VERB taxlaw-2806 388 29 revenue revenue NOUN taxlaw-2806 388 30 cost cost NOUN taxlaw-2806 388 31 of of ADP taxlaw-2806 388 32 each each DET taxlaw-2806 388 33 specific specific ADJ taxlaw-2806 388 34 provision provision NOUN taxlaw-2806 388 35 . . PUNCT taxlaw-2806 389 1 the the DET taxlaw-2806 389 2 treasury treasury NOUN taxlaw-2806 389 3 also also ADV taxlaw-2806 389 4 includes include VERB taxlaw-2806 389 5 a a DET taxlaw-2806 389 6 list list NOUN taxlaw-2806 389 7 of of ADP taxlaw-2806 389 8 the the DET taxlaw-2806 389 9 largest large ADJ taxlaw-2806 389 10 tax tax NOUN taxlaw-2806 389 11 expenditures expenditure NOUN taxlaw-2806 389 12 , , PUNCT taxlaw-2806 389 13 in in ADP taxlaw-2806 389 14 descending descend VERB taxlaw-2806 389 15 order order NOUN taxlaw-2806 389 16 , , PUNCT taxlaw-2806 389 17 which which PRON taxlaw-2806 389 18 is be AUX taxlaw-2806 389 19 a a DET taxlaw-2806 389 20 more more ADV taxlaw-2806 389 21 useful useful ADJ taxlaw-2806 389 22 organization organization NOUN taxlaw-2806 389 23 for for ADP taxlaw-2806 389 24 those those PRON taxlaw-2806 389 25 interested interested ADJ taxlaw-2806 389 26 in in ADP taxlaw-2806 389 27 tax tax NOUN taxlaw-2806 389 28 reform reform NOUN taxlaw-2806 389 29 . . PUNCT taxlaw-2806 390 1 2011 2011 NUM taxlaw-2806 390 2 ] ] PUNCT taxlaw-2806 390 3 tax tax NOUN taxlaw-2806 390 4 expenditures expenditure NOUN taxlaw-2806 390 5 , , PUNCT taxlaw-2806 390 6 reform reform NOUN taxlaw-2806 390 7 , , PUNCT taxlaw-2806 390 8 and and CCONJ taxlaw-2806 390 9 distributive distributive ADJ taxlaw-2806 390 10 justice justice NOUN taxlaw-2806 390 11 15 15 NUM taxlaw-2806 390 12 exercise exercise NOUN taxlaw-2806 390 13 of of ADP taxlaw-2806 390 14 evaluating evaluate VERB taxlaw-2806 390 15 a a DET taxlaw-2806 390 16 tax tax NOUN taxlaw-2806 390 17 program program NOUN taxlaw-2806 390 18 by by ADP taxlaw-2806 390 19 reference reference NOUN taxlaw-2806 390 20 to to ADP taxlaw-2806 390 21 spending spending NOUN taxlaw-2806 390 22 goals goal NOUN taxlaw-2806 390 23 — — PUNCT taxlaw-2806 390 24 was be AUX taxlaw-2806 390 25 intended intend VERB taxlaw-2806 390 26 to to PART taxlaw-2806 390 27 be be AUX taxlaw-2806 390 28 the the DET taxlaw-2806 390 29 mechanism mechanism NOUN taxlaw-2806 390 30 by by ADP taxlaw-2806 390 31 which which PRON taxlaw-2806 390 32 policymakers policymaker NOUN taxlaw-2806 390 33 could could AUX taxlaw-2806 390 34 decide decide VERB taxlaw-2806 390 35 whether whether SCONJ taxlaw-2806 390 36 a a DET taxlaw-2806 390 37 tax tax NOUN taxlaw-2806 390 38 - - PUNCT taxlaw-2806 390 39 based base VERB taxlaw-2806 390 40 spending spending NOUN taxlaw-2806 390 41 program program NOUN taxlaw-2806 390 42 was be AUX taxlaw-2806 390 43 desirable.95 desirable.95 NOUN taxlaw-2806 390 44 inclusion inclusion NOUN taxlaw-2806 390 45 in in ADP taxlaw-2806 390 46 the the DET taxlaw-2806 390 47 list list NOUN taxlaw-2806 390 48 of of ADP taxlaw-2806 390 49 tax tax NOUN taxlaw-2806 390 50 expenditures expenditure NOUN taxlaw-2806 390 51 provided provide VERB taxlaw-2806 390 52 the the DET taxlaw-2806 390 53 signal signal NOUN taxlaw-2806 390 54 that that SCONJ taxlaw-2806 390 55 a a DET taxlaw-2806 390 56 provision provision NOUN taxlaw-2806 390 57 required require VERB taxlaw-2806 390 58 scrutiny scrutiny NOUN taxlaw-2806 390 59 as as ADP taxlaw-2806 390 60 spending spending NOUN taxlaw-2806 390 61 . . PUNCT taxlaw-2806 391 1 surrey surrey PROPN taxlaw-2806 391 2 clearly clearly ADV taxlaw-2806 391 3 expected expect VERB taxlaw-2806 391 4 that that SCONJ taxlaw-2806 391 5 application application NOUN taxlaw-2806 391 6 of of ADP taxlaw-2806 391 7 tax tax NOUN taxlaw-2806 391 8 expenditure expenditure NOUN taxlaw-2806 391 9 analysis analysis NOUN taxlaw-2806 391 10 to to ADP taxlaw-2806 391 11 many many ADJ taxlaw-2806 391 12 provisions provision NOUN taxlaw-2806 391 13 included include VERB taxlaw-2806 391 14 in in ADP taxlaw-2806 391 15 the the DET taxlaw-2806 391 16 list list NOUN taxlaw-2806 391 17 would would AUX taxlaw-2806 391 18 lead lead VERB taxlaw-2806 391 19 policymakers policymaker NOUN taxlaw-2806 391 20 to to PART taxlaw-2806 391 21 decide decide VERB taxlaw-2806 391 22 that that SCONJ taxlaw-2806 391 23 the the DET taxlaw-2806 391 24 provision provision NOUN taxlaw-2806 391 25 was be AUX taxlaw-2806 391 26 not not PART taxlaw-2806 391 27 an an DET taxlaw-2806 391 28 appropriate appropriate ADJ taxlaw-2806 391 29 way way NOUN taxlaw-2806 391 30 to to PART taxlaw-2806 391 31 spend spend VERB taxlaw-2806 391 32 federal federal ADJ taxlaw-2806 391 33 funds.96 funds.96 PROPN taxlaw-2806 391 34 as as ADP taxlaw-2806 391 35 a a DET taxlaw-2806 391 36 matter matter NOUN taxlaw-2806 391 37 of of ADP taxlaw-2806 391 38 budget budget NOUN taxlaw-2806 391 39 policy policy NOUN taxlaw-2806 391 40 , , PUNCT taxlaw-2806 391 41 the the DET taxlaw-2806 391 42 challenge challenge NOUN taxlaw-2806 391 43 presented present VERB taxlaw-2806 391 44 by by ADP taxlaw-2806 391 45 tax tax NOUN taxlaw-2806 391 46 expenditure expenditure NOUN taxlaw-2806 391 47 analysis analysis NOUN taxlaw-2806 391 48 was be AUX taxlaw-2806 391 49 to to PART taxlaw-2806 391 50 justify justify VERB taxlaw-2806 391 51 individual individual ADJ taxlaw-2806 391 52 provisions provision NOUN taxlaw-2806 391 53 of of ADP taxlaw-2806 391 54 the the DET taxlaw-2806 391 55 code code NOUN taxlaw-2806 391 56 as as ADP taxlaw-2806 391 57 legitimate legitimate ADJ taxlaw-2806 391 58 spending spending NOUN taxlaw-2806 391 59 of of ADP taxlaw-2806 391 60 federal federal ADJ taxlaw-2806 391 61 funds fund NOUN taxlaw-2806 391 62 . . PUNCT taxlaw-2806 392 1 the the DET taxlaw-2806 392 2 initial initial ADJ taxlaw-2806 392 3 roadblock roadblock NOUN taxlaw-2806 392 4 to to ADP taxlaw-2806 392 5 the the DET taxlaw-2806 392 6 budget budget NOUN taxlaw-2806 392 7 - - PUNCT taxlaw-2806 392 8 policy policy NOUN taxlaw-2806 392 9 approach approach NOUN taxlaw-2806 392 10 was be AUX taxlaw-2806 392 11 convincing convince VERB taxlaw-2806 392 12 people people NOUN taxlaw-2806 392 13 that that SCONJ taxlaw-2806 392 14 these these DET taxlaw-2806 392 15 provisions provision NOUN taxlaw-2806 392 16 should should AUX taxlaw-2806 392 17 be be AUX taxlaw-2806 392 18 analyzed analyze VERB taxlaw-2806 392 19 the the DET taxlaw-2806 392 20 same same ADJ taxlaw-2806 392 21 way way NOUN taxlaw-2806 392 22 as as ADP taxlaw-2806 392 23 direct direct ADJ taxlaw-2806 392 24 spending spending NOUN taxlaw-2806 392 25 , , PUNCT taxlaw-2806 392 26 rather rather ADV taxlaw-2806 392 27 than than ADP taxlaw-2806 392 28 as as ADP taxlaw-2806 392 29 simple simple ADJ taxlaw-2806 392 30 tax tax NOUN taxlaw-2806 392 31 reductions.97 reductions.97 NOUN taxlaw-2806 392 32 eventually eventually ADV taxlaw-2806 392 33 , , PUNCT taxlaw-2806 392 34 the the DET taxlaw-2806 392 35 equivalence equivalence NOUN taxlaw-2806 392 36 between between ADP taxlaw-2806 392 37 tax tax NOUN taxlaw-2806 392 38 expenditures expenditure NOUN taxlaw-2806 392 39 and and CCONJ taxlaw-2806 392 40 direct direct ADJ taxlaw-2806 392 41 spending spending NOUN taxlaw-2806 392 42 became became AUX taxlaw-2806 392 43 widely widely ADV taxlaw-2806 392 44 accepted accept VERB taxlaw-2806 392 45 , , PUNCT taxlaw-2806 392 46 and and CCONJ taxlaw-2806 392 47 the the DET taxlaw-2806 392 48 debate debate NOUN taxlaw-2806 392 49 shifted shift VERB taxlaw-2806 392 50 to to ADP taxlaw-2806 392 51 how how SCONJ taxlaw-2806 392 52 tax tax NOUN taxlaw-2806 392 53 expenditures expenditure NOUN taxlaw-2806 392 54 should should AUX taxlaw-2806 392 55 be be AUX taxlaw-2806 392 56 integrated integrate VERB taxlaw-2806 392 57 into into ADP taxlaw-2806 392 58 budget budget NOUN taxlaw-2806 392 59 policy policy NOUN taxlaw-2806 392 60 — — PUNCT taxlaw-2806 392 61 who who PRON taxlaw-2806 392 62 should should AUX taxlaw-2806 392 63 decide decide VERB taxlaw-2806 392 64 about about ADP taxlaw-2806 392 65 tax tax NOUN taxlaw-2806 392 66 - - PUNCT taxlaw-2806 392 67 based base VERB taxlaw-2806 392 68 spending spending NOUN taxlaw-2806 392 69 , , PUNCT taxlaw-2806 392 70 and and CCONJ taxlaw-2806 392 71 the the DET taxlaw-2806 392 72 level level NOUN taxlaw-2806 392 73 of of ADP taxlaw-2806 392 74 review review NOUN taxlaw-2806 392 75 to to PART taxlaw-2806 392 76 which which PRON taxlaw-2806 392 77 tax tax NOUN taxlaw-2806 392 78 expenditures expenditure NOUN taxlaw-2806 392 79 should should AUX taxlaw-2806 392 80 be be AUX taxlaw-2806 392 81 regularly regularly ADV taxlaw-2806 392 82 subjected.98 subjected.98 VERB taxlaw-2806 392 83 unfortunately unfortunately ADV taxlaw-2806 392 84 , , PUNCT taxlaw-2806 392 85 the the DET taxlaw-2806 392 86 vision vision NOUN taxlaw-2806 392 87 for for ADP taxlaw-2806 392 88 integrating integrate VERB taxlaw-2806 392 89 tax tax NOUN taxlaw-2806 392 90 expenditure expenditure NOUN taxlaw-2806 392 91 review review NOUN taxlaw-2806 392 92 into into ADP taxlaw-2806 392 93 the the DET taxlaw-2806 392 94 budget budget NOUN taxlaw-2806 392 95 process process NOUN taxlaw-2806 392 96 never never ADV taxlaw-2806 392 97 came come VERB taxlaw-2806 392 98 to to PART taxlaw-2806 392 99 pass pass VERB taxlaw-2806 392 100 in in ADP taxlaw-2806 392 101 any any DET taxlaw-2806 392 102 substantial substantial ADJ taxlaw-2806 392 103 way way NOUN taxlaw-2806 392 104 , , PUNCT taxlaw-2806 392 105 and and CCONJ taxlaw-2806 392 106 the the DET taxlaw-2806 392 107 proliferation proliferation NOUN taxlaw-2806 392 108 of of ADP taxlaw-2806 392 109 tax tax NOUN taxlaw-2806 392 110 expenditures expenditure NOUN taxlaw-2806 392 111 is be AUX taxlaw-2806 392 112 a a DET taxlaw-2806 392 113 by by ADP taxlaw-2806 392 114 - - PUNCT taxlaw-2806 392 115 product product NOUN taxlaw-2806 392 116 of of ADP taxlaw-2806 392 117 that that DET taxlaw-2806 392 118 failure failure NOUN taxlaw-2806 392 119 . . PUNCT taxlaw-2806 393 1 instead instead ADV taxlaw-2806 393 2 of of ADP taxlaw-2806 393 3 fostering foster VERB taxlaw-2806 393 4 cooperation cooperation NOUN taxlaw-2806 393 5 between between ADP taxlaw-2806 393 6 the the DET taxlaw-2806 393 7 substantive substantive ADJ taxlaw-2806 393 8 congressional congressional ADJ taxlaw-2806 393 9 committees committee NOUN taxlaw-2806 393 10 and and CCONJ taxlaw-2806 393 11 the the DET taxlaw-2806 393 12 tax tax NOUN taxlaw-2806 393 13 - - PUNCT taxlaw-2806 393 14 writing write VERB taxlaw-2806 393 15 committees committee NOUN taxlaw-2806 393 16 , , PUNCT taxlaw-2806 393 17 the the DET taxlaw-2806 393 18 tax tax NOUN taxlaw-2806 393 19 - - PUNCT taxlaw-2806 393 20 writing write VERB taxlaw-2806 393 21 committees committee NOUN taxlaw-2806 393 22 have have AUX taxlaw-2806 393 23 become become VERB taxlaw-2806 393 24 “ " PUNCT taxlaw-2806 393 25 a a DET taxlaw-2806 393 26 congress congress NOUN taxlaw-2806 393 27 within within ADP taxlaw-2806 393 28 the the DET taxlaw-2806 393 29 congress,”99 congress,”99 NOUN taxlaw-2806 393 30 legislating legislating NOUN taxlaw-2806 393 31 on on ADP taxlaw-2806 393 32 all all DET taxlaw-2806 393 33 matters matter NOUN taxlaw-2806 393 34 of of ADP taxlaw-2806 393 35 federal federal ADJ taxlaw-2806 393 36 policy policy NOUN taxlaw-2806 393 37 and and CCONJ taxlaw-2806 393 38 spending spend VERB taxlaw-2806 393 39 federal federal ADJ taxlaw-2806 393 40 funds fund NOUN taxlaw-2806 393 41 without without ADP taxlaw-2806 393 42 coordinating coordinate VERB taxlaw-2806 393 43 with with ADP taxlaw-2806 393 44 appropriating appropriate VERB taxlaw-2806 393 45 committees committee NOUN taxlaw-2806 393 46 . . PUNCT taxlaw-2806 394 1 from from ADP taxlaw-2806 394 2 the the DET taxlaw-2806 394 3 perspective perspective NOUN taxlaw-2806 394 4 of of ADP taxlaw-2806 394 5 budget budget NOUN taxlaw-2806 394 6 policy policy NOUN taxlaw-2806 394 7 , , PUNCT taxlaw-2806 394 8 tax tax NOUN taxlaw-2806 394 9 expenditure expenditure NOUN taxlaw-2806 394 10 analysis analysis NOUN taxlaw-2806 394 11 has have AUX taxlaw-2806 394 12 been be AUX taxlaw-2806 394 13 a a DET taxlaw-2806 394 14 complete complete ADJ taxlaw-2806 394 15 failure failure NOUN taxlaw-2806 394 16 , , PUNCT taxlaw-2806 394 17 and and CCONJ taxlaw-2806 394 18 wiping wipe VERB taxlaw-2806 394 19 the the DET taxlaw-2806 394 20 slate slate NOUN taxlaw-2806 394 21 clean clean NOUN taxlaw-2806 394 22 seems seem VERB taxlaw-2806 394 23 like like ADP taxlaw-2806 394 24 an an DET taxlaw-2806 394 25 appropriate appropriate ADJ taxlaw-2806 394 26 response response NOUN taxlaw-2806 394 27 . . PUNCT taxlaw-2806 395 1 wholesale wholesale ADJ taxlaw-2806 395 2 repeal repeal NOUN taxlaw-2806 395 3 is be AUX taxlaw-2806 395 4 a a DET taxlaw-2806 395 5 quick quick ADJ taxlaw-2806 395 6 and and CCONJ taxlaw-2806 395 7 effective effective ADJ taxlaw-2806 395 8 way way NOUN taxlaw-2806 395 9 to to PART taxlaw-2806 395 10 remove remove VERB taxlaw-2806 395 11 the the DET taxlaw-2806 395 12 power power NOUN taxlaw-2806 395 13 of of ADP taxlaw-2806 395 14 the the DET taxlaw-2806 395 15 tax tax NOUN taxlaw-2806 395 16 - - PUNCT taxlaw-2806 395 17 writing write VERB taxlaw-2806 395 18 committees committee NOUN taxlaw-2806 395 19 over over ADP taxlaw-2806 395 20 federal federal ADJ taxlaw-2806 395 21 spending spending NOUN taxlaw-2806 395 22 — — PUNCT taxlaw-2806 395 23 it it PRON taxlaw-2806 395 24 effectively effectively ADV taxlaw-2806 395 25 returns return VERB taxlaw-2806 395 26 power power NOUN taxlaw-2806 395 27 to to ADP taxlaw-2806 395 28 the the DET taxlaw-2806 395 29 substantive substantive ADJ taxlaw-2806 395 30 committees committee NOUN taxlaw-2806 395 31 over over ADP taxlaw-2806 395 32 their their PRON taxlaw-2806 395 33 areas area NOUN taxlaw-2806 395 34 of of ADP taxlaw-2806 395 35 expertise expertise NOUN taxlaw-2806 395 36 . . PUNCT taxlaw-2806 396 1 but but CCONJ taxlaw-2806 396 2 it it PRON taxlaw-2806 396 3 is be AUX taxlaw-2806 396 4 not not PART taxlaw-2806 396 5 a a DET taxlaw-2806 396 6 permanent permanent ADJ taxlaw-2806 396 7 solution solution NOUN taxlaw-2806 396 8 standing stand VERB taxlaw-2806 396 9 alone alone ADV taxlaw-2806 396 10 . . PUNCT taxlaw-2806 397 1 while while SCONJ taxlaw-2806 397 2 repeal repeal NOUN taxlaw-2806 397 3 slows slow VERB taxlaw-2806 397 4 down down ADP taxlaw-2806 397 5 the the DET taxlaw-2806 397 6 work work NOUN taxlaw-2806 397 7 of of ADP taxlaw-2806 397 8 the the DET taxlaw-2806 397 9 tax tax NOUN taxlaw-2806 397 10 committees committee NOUN taxlaw-2806 397 11 , , PUNCT taxlaw-2806 397 12 without without ADP taxlaw-2806 397 13 significant significant ADJ taxlaw-2806 397 14 legislative legislative ADJ taxlaw-2806 397 15 change change NOUN taxlaw-2806 397 16 governing govern VERB taxlaw-2806 397 17 the the DET taxlaw-2806 397 18 procedures procedure NOUN taxlaw-2806 397 19 for for ADP taxlaw-2806 397 20 adopting adopt VERB taxlaw-2806 397 21 and and CCONJ taxlaw-2806 397 22 reviewing review VERB taxlaw-2806 397 23 tax tax NOUN taxlaw-2806 397 24 expenditures expenditure NOUN taxlaw-2806 397 25 , , PUNCT taxlaw-2806 397 26 the the DET taxlaw-2806 397 27 tax tax NOUN taxlaw-2806 397 28 committees committee NOUN taxlaw-2806 397 29 can can AUX taxlaw-2806 397 30 be be AUX taxlaw-2806 397 31 expected expect VERB taxlaw-2806 397 32 to to PART taxlaw-2806 397 33 return return VERB taxlaw-2806 397 34 to to ADP taxlaw-2806 397 35 their their PRON taxlaw-2806 397 36 old old ADJ taxlaw-2806 397 37 ways.100 ways.100 NOUN taxlaw-2806 397 38 from from ADP taxlaw-2806 397 39 a a DET taxlaw-2806 397 40 budget budget NOUN taxlaw-2806 397 41 policy policy NOUN taxlaw-2806 397 42 perspective perspective NOUN taxlaw-2806 397 43 , , PUNCT taxlaw-2806 397 44 the the DET taxlaw-2806 397 45 new new ADJ taxlaw-2806 397 46 provisions provision NOUN taxlaw-2806 397 47 adopted adopt VERB taxlaw-2806 397 48 might might AUX taxlaw-2806 397 49 better well ADV taxlaw-2806 397 50 reflect reflect VERB taxlaw-2806 397 51 current current ADJ taxlaw-2806 397 52 priorities priority NOUN taxlaw-2806 397 53 , , PUNCT taxlaw-2806 397 54 and and CCONJ taxlaw-2806 397 55 the the DET taxlaw-2806 397 56 overall overall ADJ taxlaw-2806 397 57 gains gain NOUN taxlaw-2806 397 58 might might AUX taxlaw-2806 397 59 be be AUX taxlaw-2806 397 60 worthwhile worthwhile ADJ taxlaw-2806 397 61 , , PUNCT taxlaw-2806 397 62 but but CCONJ taxlaw-2806 397 63 repeal repeal NOUN taxlaw-2806 397 64 might might AUX taxlaw-2806 397 65 simply simply ADV taxlaw-2806 397 66 create create VERB taxlaw-2806 397 67 new new ADJ taxlaw-2806 397 68 opportunities opportunity NOUN taxlaw-2806 397 69 for for ADP taxlaw-2806 397 70 lobbyists lobbyist NOUN taxlaw-2806 397 71 and and CCONJ taxlaw-2806 397 72 the the DET taxlaw-2806 397 73 legislators legislator NOUN taxlaw-2806 397 74 who who PRON taxlaw-2806 397 75 love love VERB taxlaw-2806 397 76 them.101 them.101 PRON taxlaw-2806 397 77 95 95 NUM taxlaw-2806 397 78 see see VERB taxlaw-2806 397 79 surrey surrey PROPN taxlaw-2806 397 80 & & CCONJ taxlaw-2806 397 81 mcdaniel mcdaniel PROPN taxlaw-2806 397 82 , , PUNCT taxlaw-2806 397 83 supra supra PROPN taxlaw-2806 397 84 note note PROPN taxlaw-2806 397 85 35 35 NUM taxlaw-2806 397 86 , , PUNCT taxlaw-2806 397 87 at at ADP taxlaw-2806 397 88 99 99 NUM taxlaw-2806 397 89 - - SYM taxlaw-2806 397 90 117 117 NUM taxlaw-2806 397 91 . . PUNCT taxlaw-2806 397 92 96 96 NUM taxlaw-2806 397 93 see see VERB taxlaw-2806 397 94 surrey surrey NOUN taxlaw-2806 397 95 , , PUNCT taxlaw-2806 397 96 supra supra PROPN taxlaw-2806 397 97 note note NOUN taxlaw-2806 397 98 32 32 NUM taxlaw-2806 397 99 , , PUNCT taxlaw-2806 397 100 at at ADP taxlaw-2806 397 101 234 234 NUM taxlaw-2806 397 102 - - SYM taxlaw-2806 397 103 35 35 NUM taxlaw-2806 397 104 ( ( PUNCT taxlaw-2806 397 105 discussing discuss VERB taxlaw-2806 397 106 the the DET taxlaw-2806 397 107 upside upside ADV taxlaw-2806 397 108 - - PUNCT taxlaw-2806 397 109 down down ADP taxlaw-2806 397 110 subsidy subsidy NOUN taxlaw-2806 397 111 of of ADP taxlaw-2806 397 112 the the DET taxlaw-2806 397 113 homemortgage homemortgage NOUN taxlaw-2806 397 114 interest interest NOUN taxlaw-2806 397 115 deduction deduction NOUN taxlaw-2806 397 116 ) ) PUNCT taxlaw-2806 397 117 . . PUNCT taxlaw-2806 398 1 97 97 NUM taxlaw-2806 398 2 even even ADV taxlaw-2806 398 3 the the DET taxlaw-2806 398 4 treasury treasury PROPN taxlaw-2806 398 5 department department NOUN taxlaw-2806 398 6 was be AUX taxlaw-2806 398 7 skeptical skeptical ADJ taxlaw-2806 398 8 a a DET taxlaw-2806 398 9 decade decade NOUN taxlaw-2806 398 10 after after ADP taxlaw-2806 398 11 surrey surrey NOUN taxlaw-2806 398 12 ’s ’s PART taxlaw-2806 398 13 introduction introduction NOUN taxlaw-2806 398 14 of of ADP taxlaw-2806 398 15 it it PRON taxlaw-2806 398 16 . . PUNCT taxlaw-2806 399 1 see see VERB taxlaw-2806 399 2 office office NOUN taxlaw-2806 399 3 of of ADP taxlaw-2806 399 4 mgmt mgmt PROPN taxlaw-2806 399 5 . . PROPN taxlaw-2806 399 6 & & CCONJ taxlaw-2806 399 7 budget budget PROPN taxlaw-2806 399 8 , , PUNCT taxlaw-2806 399 9 exec exec NOUN taxlaw-2806 399 10 . . PUNCT taxlaw-2806 400 1 office office NOUN taxlaw-2806 400 2 of of ADP taxlaw-2806 400 3 the the DET taxlaw-2806 400 4 president president NOUN taxlaw-2806 400 5 , , PUNCT taxlaw-2806 400 6 special special ADJ taxlaw-2806 400 7 analysis analysis NOUN taxlaw-2806 400 8 g g NOUN taxlaw-2806 400 9 , , PUNCT taxlaw-2806 400 10 budget budget NOUN taxlaw-2806 400 11 of of ADP taxlaw-2806 400 12 the the DET taxlaw-2806 400 13 united united PROPN taxlaw-2806 400 14 states states PROPN taxlaw-2806 400 15 government government NOUN taxlaw-2806 400 16 3 3 NUM taxlaw-2806 400 17 ( ( PUNCT taxlaw-2806 400 18 1983 1983 NUM taxlaw-2806 400 19 ) ) PUNCT taxlaw-2806 400 20 ( ( PUNCT taxlaw-2806 400 21 embracing embrace VERB taxlaw-2806 400 22 the the DET taxlaw-2806 400 23 notion notion NOUN taxlaw-2806 400 24 that that SCONJ taxlaw-2806 400 25 the the DET taxlaw-2806 400 26 tax tax NOUN taxlaw-2806 400 27 expenditure expenditure NOUN taxlaw-2806 400 28 idea idea NOUN taxlaw-2806 400 29 implies imply VERB taxlaw-2806 400 30 that that SCONJ taxlaw-2806 400 31 the the DET taxlaw-2806 400 32 government government NOUN taxlaw-2806 400 33 has have VERB taxlaw-2806 400 34 a a DET taxlaw-2806 400 35 claim claim NOUN taxlaw-2806 400 36 to to ADP taxlaw-2806 400 37 100 100 NUM taxlaw-2806 400 38 % % NOUN taxlaw-2806 400 39 of of ADP taxlaw-2806 400 40 a a DET taxlaw-2806 400 41 taxpayer taxpayer NOUN taxlaw-2806 400 42 ’s ’s PART taxlaw-2806 400 43 resources resource NOUN taxlaw-2806 400 44 ) ) PUNCT taxlaw-2806 400 45 . . PUNCT taxlaw-2806 401 1 98 98 NUM taxlaw-2806 401 2 see see VERB taxlaw-2806 401 3 , , PUNCT taxlaw-2806 401 4 e.g. e.g. ADV taxlaw-2806 401 5 , , PUNCT taxlaw-2806 401 6 linda linda PROPN taxlaw-2806 401 7 sugin sugin PROPN taxlaw-2806 401 8 , , PUNCT taxlaw-2806 401 9 tax tax NOUN taxlaw-2806 401 10 expenditure expenditure NOUN taxlaw-2806 401 11 analysis analysis NOUN taxlaw-2806 401 12 and and CCONJ taxlaw-2806 401 13 constitutional constitutional ADJ taxlaw-2806 401 14 decisions decision NOUN taxlaw-2806 401 15 , , PUNCT taxlaw-2806 401 16 50 50 NUM taxlaw-2806 401 17 hastings hastings PROPN taxlaw-2806 401 18 l.j l.j PROPN taxlaw-2806 401 19 . . PROPN taxlaw-2806 401 20 407 407 NUM taxlaw-2806 401 21 ( ( PUNCT taxlaw-2806 401 22 1999 1999 NUM taxlaw-2806 401 23 ) ) PUNCT taxlaw-2806 401 24 ( ( PUNCT taxlaw-2806 401 25 arguing argue VERB taxlaw-2806 401 26 against against ADP taxlaw-2806 401 27 constitutionalizing constitutionalize VERB taxlaw-2806 401 28 the the DET taxlaw-2806 401 29 tax tax NOUN taxlaw-2806 401 30 expenditure expenditure NOUN taxlaw-2806 401 31 concept concept NOUN taxlaw-2806 401 32 ) ) PUNCT taxlaw-2806 401 33 . . PUNCT taxlaw-2806 402 1 99 99 NUM taxlaw-2806 402 2 edward edward PROPN taxlaw-2806 402 3 kleinbard kleinbard PROPN taxlaw-2806 402 4 , , PUNCT taxlaw-2806 402 5 the the DET taxlaw-2806 402 6 congress congress PROPN taxlaw-2806 402 7 within within ADP taxlaw-2806 402 8 the the DET taxlaw-2806 402 9 congress congress NOUN taxlaw-2806 402 10 : : PUNCT taxlaw-2806 402 11 how how SCONJ taxlaw-2806 402 12 tax tax NOUN taxlaw-2806 402 13 expenditures expenditure NOUN taxlaw-2806 402 14 distort distort VERB taxlaw-2806 402 15 our our PRON taxlaw-2806 402 16 budget budget NOUN taxlaw-2806 402 17 and and CCONJ taxlaw-2806 402 18 our our PRON taxlaw-2806 402 19 political political ADJ taxlaw-2806 402 20 processes process NOUN taxlaw-2806 402 21 , , PUNCT taxlaw-2806 402 22 36 36 NUM taxlaw-2806 402 23 ohio ohio PROPN taxlaw-2806 402 24 n.u n.u PROPN taxlaw-2806 402 25 . . PROPN taxlaw-2806 402 26 l. l. PROPN taxlaw-2806 402 27 rev rev PROPN taxlaw-2806 402 28 . . PROPN taxlaw-2806 402 29 1 1 NUM taxlaw-2806 402 30 , , PUNCT taxlaw-2806 402 31 3 3 NUM taxlaw-2806 402 32 ( ( PUNCT taxlaw-2806 402 33 2010 2010 NUM taxlaw-2806 402 34 ) ) PUNCT taxlaw-2806 402 35 . . PUNCT taxlaw-2806 403 1 100 100 NUM taxlaw-2806 403 2 this this PRON taxlaw-2806 403 3 is be AUX taxlaw-2806 403 4 why why SCONJ taxlaw-2806 403 5 professor professor NOUN taxlaw-2806 403 6 kleinbard kleinbard NOUN taxlaw-2806 403 7 has have AUX taxlaw-2806 403 8 proposed propose VERB taxlaw-2806 403 9 framework framework NOUN taxlaw-2806 403 10 legislation legislation NOUN taxlaw-2806 403 11 for for ADP taxlaw-2806 403 12 tax tax NOUN taxlaw-2806 403 13 expenditures expenditure NOUN taxlaw-2806 403 14 . . PUNCT taxlaw-2806 404 1 see see VERB taxlaw-2806 404 2 edward edward PROPN taxlaw-2806 404 3 kleinbard kleinbard PROPN taxlaw-2806 404 4 , , PUNCT taxlaw-2806 404 5 tax tax NOUN taxlaw-2806 404 6 expenditure expenditure NOUN taxlaw-2806 404 7 framework framework NOUN taxlaw-2806 404 8 legislation legislation NOUN taxlaw-2806 404 9 , , PUNCT taxlaw-2806 404 10 63 63 NUM taxlaw-2806 404 11 nat’l nat’l NOUN taxlaw-2806 404 12 tax tax NOUN taxlaw-2806 404 13 j. j. PROPN taxlaw-2806 404 14 353 353 PROPN taxlaw-2806 404 15 , , PUNCT taxlaw-2806 404 16 378 378 NUM taxlaw-2806 404 17 - - SYM taxlaw-2806 404 18 379 379 NUM taxlaw-2806 404 19 ( ( PUNCT taxlaw-2806 404 20 2010 2010 NUM taxlaw-2806 404 21 ) ) PUNCT taxlaw-2806 404 22 . . PUNCT taxlaw-2806 405 1 101 101 NUM taxlaw-2806 405 2 see see VERB taxlaw-2806 405 3 , , PUNCT taxlaw-2806 405 4 e.g. e.g. ADV taxlaw-2806 405 5 , , PUNCT taxlaw-2806 405 6 richard richard PROPN taxlaw-2806 405 7 doernberg doernberg PROPN taxlaw-2806 405 8 & & CCONJ taxlaw-2806 405 9 fred fred PROPN taxlaw-2806 405 10 mcchesney mcchesney PROPN taxlaw-2806 405 11 , , PUNCT taxlaw-2806 405 12 doing do VERB taxlaw-2806 405 13 good good NOUN taxlaw-2806 405 14 or or CCONJ taxlaw-2806 405 15 doing do VERB taxlaw-2806 405 16 well well ADV taxlaw-2806 405 17 ? ? PUNCT taxlaw-2806 405 18 : : PUNCT taxlaw-2806 406 1 congress congress PROPN taxlaw-2806 406 2 and and CCONJ taxlaw-2806 406 3 the the DET taxlaw-2806 406 4 tax tax NOUN taxlaw-2806 406 5 reform reform PROPN taxlaw-2806 406 6 act act NOUN taxlaw-2806 406 7 of of ADP taxlaw-2806 406 8 1986 1986 NUM taxlaw-2806 406 9 , , PUNCT taxlaw-2806 406 10 62 62 NUM taxlaw-2806 406 11 n.y.u n.y.u NOUN taxlaw-2806 406 12 . . PUNCT taxlaw-2806 407 1 l. l. PROPN taxlaw-2806 407 2 rev rev PROPN taxlaw-2806 407 3 . . PROPN taxlaw-2806 407 4 891 891 NUM taxlaw-2806 407 5 ( ( PUNCT taxlaw-2806 407 6 1987 1987 NUM taxlaw-2806 407 7 ) ) PUNCT taxlaw-2806 407 8 ; ; PUNCT taxlaw-2806 407 9 edward edward PROPN taxlaw-2806 407 10 mccaffery mccaffery PROPN taxlaw-2806 407 11 & & CCONJ taxlaw-2806 407 12 linda linda PROPN taxlaw-2806 407 13 cohen cohen PROPN taxlaw-2806 407 14 , , PUNCT taxlaw-2806 407 15 shakedown shakedown NOUN taxlaw-2806 407 16 at at ADP taxlaw-2806 407 17 gucci gucci PROPN taxlaw-2806 407 18 gulch gulch PROPN taxlaw-2806 407 19 : : PUNCT taxlaw-2806 407 20 the the DET taxlaw-2806 407 21 new new ADJ taxlaw-2806 407 22 logic logic NOUN taxlaw-2806 407 23 of of ADP taxlaw-2806 407 24 collective collective ADJ taxlaw-2806 407 25 action action NOUN taxlaw-2806 407 26 , , PUNCT taxlaw-2806 407 27 84 84 NUM taxlaw-2806 407 28 n.c n.c PROPN taxlaw-2806 407 29 . . PROPN taxlaw-2806 407 30 l. l. PROPN taxlaw-2806 407 31 rev rev PROPN taxlaw-2806 407 32 . . PROPN taxlaw-2806 407 33 1159 1159 NUM taxlaw-2806 407 34 ( ( PUNCT taxlaw-2806 407 35 2006 2006 NUM taxlaw-2806 407 36 ) ) PUNCT taxlaw-2806 407 37 ; ; PUNCT taxlaw-2806 407 38 edward edward PROPN taxlaw-2806 407 39 zelinsky zelinsky PROPN taxlaw-2806 407 40 , , PUNCT taxlaw-2806 407 41 james james PROPN taxlaw-2806 407 42 madison madison PROPN taxlaw-2806 407 43 and and CCONJ taxlaw-2806 407 44 public public ADJ taxlaw-2806 407 45 choice choice NOUN taxlaw-2806 407 46 at at ADP taxlaw-2806 407 47 gucci gucci PROPN taxlaw-2806 407 48 gulch gulch PROPN taxlaw-2806 407 49 : : PUNCT taxlaw-2806 407 50 a a DET taxlaw-2806 407 51 procedural procedural ADJ taxlaw-2806 407 52 defense defense NOUN taxlaw-2806 407 53 of of ADP taxlaw-2806 407 54 tax tax NOUN taxlaw-2806 407 55 expenditures expenditure NOUN taxlaw-2806 407 56 and and CCONJ taxlaw-2806 407 57 tax tax NOUN taxlaw-2806 407 58 institutions institution NOUN taxlaw-2806 407 59 , , PUNCT taxlaw-2806 407 60 102 102 NUM taxlaw-2806 407 61 yale yale PROPN taxlaw-2806 407 62 l.j l.j PROPN taxlaw-2806 407 63 . . PROPN taxlaw-2806 407 64 1165 1165 NUM taxlaw-2806 407 65 ( ( PUNCT taxlaw-2806 407 66 1993 1993 NUM taxlaw-2806 407 67 ) ) PUNCT taxlaw-2806 407 68 . . PUNCT taxlaw-2806 408 1 16 16 NUM taxlaw-2806 408 2 columbia columbia PROPN taxlaw-2806 408 3 journal journal PROPN taxlaw-2806 408 4 of of ADP taxlaw-2806 408 5 tax tax NOUN taxlaw-2806 408 6 law law NOUN taxlaw-2806 409 1 [ [ X taxlaw-2806 409 2 vol.3:1 vol.3:1 NOUN taxlaw-2806 409 3 contrary contrary ADJ taxlaw-2806 409 4 to to ADP taxlaw-2806 409 5 the the DET taxlaw-2806 409 6 views view NOUN taxlaw-2806 409 7 of of ADP taxlaw-2806 409 8 those those PRON taxlaw-2806 409 9 concerned concern VERB taxlaw-2806 409 10 that that SCONJ taxlaw-2806 409 11 tax tax NOUN taxlaw-2806 409 12 expenditures expenditure NOUN taxlaw-2806 409 13 undermine undermine VERB taxlaw-2806 409 14 budget budget NOUN taxlaw-2806 409 15 policy policy NOUN taxlaw-2806 409 16 , , PUNCT taxlaw-2806 409 17 this this DET taxlaw-2806 409 18 article article NOUN taxlaw-2806 409 19 takes take VERB taxlaw-2806 409 20 the the DET taxlaw-2806 409 21 position position NOUN taxlaw-2806 409 22 that that SCONJ taxlaw-2806 409 23 tax tax NOUN taxlaw-2806 409 24 expenditures expenditure NOUN taxlaw-2806 409 25 are be AUX taxlaw-2806 409 26 more more ADV taxlaw-2806 409 27 important important ADJ taxlaw-2806 409 28 in in ADP taxlaw-2806 409 29 tax tax NOUN taxlaw-2806 409 30 policy policy NOUN taxlaw-2806 409 31 than than ADP taxlaw-2806 409 32 in in ADP taxlaw-2806 409 33 budget budget NOUN taxlaw-2806 409 34 policy policy NOUN taxlaw-2806 409 35 . . PUNCT taxlaw-2806 410 1 specifically specifically ADV taxlaw-2806 410 2 , , PUNCT taxlaw-2806 410 3 tax tax NOUN taxlaw-2806 410 4 expenditures expenditure NOUN taxlaw-2806 410 5 can can AUX taxlaw-2806 410 6 and and CCONJ taxlaw-2806 410 7 must must AUX taxlaw-2806 410 8 play play VERB taxlaw-2806 410 9 a a DET taxlaw-2806 410 10 key key ADJ taxlaw-2806 410 11 role role NOUN taxlaw-2806 410 12 in in ADP taxlaw-2806 410 13 affecting affect VERB taxlaw-2806 410 14 the the DET taxlaw-2806 410 15 distribution distribution NOUN taxlaw-2806 410 16 of of ADP taxlaw-2806 410 17 the the DET taxlaw-2806 410 18 benefits benefit NOUN taxlaw-2806 410 19 and and CCONJ taxlaw-2806 410 20 burdens burden NOUN taxlaw-2806 410 21 of of ADP taxlaw-2806 410 22 government.102 government.102 NOUN taxlaw-2806 410 23 achieving achieve VERB taxlaw-2806 410 24 distributional distributional ADJ taxlaw-2806 410 25 fairness fairness NOUN taxlaw-2806 410 26 was be AUX taxlaw-2806 410 27 long long ADV taxlaw-2806 410 28 thought think VERB taxlaw-2806 410 29 to to PART taxlaw-2806 410 30 be be AUX taxlaw-2806 410 31 a a DET taxlaw-2806 410 32 central central ADJ taxlaw-2806 410 33 normative normative ADJ taxlaw-2806 410 34 function function NOUN taxlaw-2806 410 35 of of ADP taxlaw-2806 410 36 tax tax NOUN taxlaw-2806 410 37 policy,103 policy,103 NOUN taxlaw-2806 410 38 and and CCONJ taxlaw-2806 410 39 tax tax NOUN taxlaw-2806 410 40 expenditures expenditure NOUN taxlaw-2806 410 41 play play VERB taxlaw-2806 410 42 an an DET taxlaw-2806 410 43 important important ADJ taxlaw-2806 410 44 part part NOUN taxlaw-2806 410 45 in in ADP taxlaw-2806 410 46 the the DET taxlaw-2806 410 47 fairness fairness NOUN taxlaw-2806 410 48 of of ADP taxlaw-2806 410 49 the the DET taxlaw-2806 410 50 tax tax NOUN taxlaw-2806 410 51 system system NOUN taxlaw-2806 410 52 overall overall ADJ taxlaw-2806 410 53 . . PUNCT taxlaw-2806 411 1 even even ADV taxlaw-2806 411 2 if if SCONJ taxlaw-2806 411 3 there there PRON taxlaw-2806 411 4 were be VERB taxlaw-2806 411 5 complete complete ADJ taxlaw-2806 411 6 consensus consensus NOUN taxlaw-2806 411 7 on on ADP taxlaw-2806 411 8 the the DET taxlaw-2806 411 9 exact exact ADJ taxlaw-2806 411 10 amount amount NOUN taxlaw-2806 411 11 of of ADP taxlaw-2806 411 12 revenue revenue NOUN taxlaw-2806 411 13 to to PART taxlaw-2806 411 14 be be AUX taxlaw-2806 411 15 raised raise VERB taxlaw-2806 411 16 from from ADP taxlaw-2806 411 17 the the DET taxlaw-2806 411 18 tax tax NOUN taxlaw-2806 411 19 system system NOUN taxlaw-2806 411 20 , , PUNCT taxlaw-2806 411 21 there there PRON taxlaw-2806 411 22 would would AUX taxlaw-2806 411 23 still still ADV taxlaw-2806 411 24 be be AUX taxlaw-2806 411 25 a a DET taxlaw-2806 411 26 lively lively ADJ taxlaw-2806 411 27 tax tax NOUN taxlaw-2806 411 28 policy policy NOUN taxlaw-2806 411 29 discussion discussion NOUN taxlaw-2806 411 30 about about ADP taxlaw-2806 411 31 where where SCONJ taxlaw-2806 411 32 that that DET taxlaw-2806 411 33 revenue revenue NOUN taxlaw-2806 411 34 should should AUX taxlaw-2806 411 35 come come VERB taxlaw-2806 411 36 from from ADP taxlaw-2806 411 37 . . PUNCT taxlaw-2806 412 1 tax tax NOUN taxlaw-2806 412 2 policy policy NOUN taxlaw-2806 412 3 is be AUX taxlaw-2806 412 4 important important ADJ taxlaw-2806 412 5 because because SCONJ taxlaw-2806 412 6 it it PRON taxlaw-2806 412 7 contains contain VERB taxlaw-2806 412 8 the the DET taxlaw-2806 412 9 discussion discussion NOUN taxlaw-2806 412 10 about about ADP taxlaw-2806 412 11 who who PRON taxlaw-2806 412 12 pays pay VERB taxlaw-2806 412 13 ; ; PUNCT taxlaw-2806 412 14 it it PRON taxlaw-2806 412 15 reflects reflect VERB taxlaw-2806 412 16 our our PRON taxlaw-2806 412 17 judgments judgment NOUN taxlaw-2806 412 18 about about ADP taxlaw-2806 412 19 who who PRON taxlaw-2806 412 20 is be AUX taxlaw-2806 412 21 entitled entitle VERB taxlaw-2806 412 22 to to ADP taxlaw-2806 412 23 the the DET taxlaw-2806 412 24 rewards reward NOUN taxlaw-2806 412 25 of of ADP taxlaw-2806 412 26 society society NOUN taxlaw-2806 412 27 and and CCONJ taxlaw-2806 412 28 how how SCONJ taxlaw-2806 412 29 much much ADJ taxlaw-2806 412 30 individuals individual NOUN taxlaw-2806 412 31 owe owe VERB taxlaw-2806 412 32 one one NUM taxlaw-2806 412 33 another another DET taxlaw-2806 412 34 . . PUNCT taxlaw-2806 413 1 consequently consequently ADV taxlaw-2806 413 2 , , PUNCT taxlaw-2806 413 3 it it PRON taxlaw-2806 413 4 is be AUX taxlaw-2806 413 5 troubling troubling ADJ taxlaw-2806 413 6 that that SCONJ taxlaw-2806 413 7 the the DET taxlaw-2806 413 8 current current ADJ taxlaw-2806 413 9 discussion discussion NOUN taxlaw-2806 413 10 of of ADP taxlaw-2806 413 11 tax tax NOUN taxlaw-2806 413 12 reform reform NOUN taxlaw-2806 413 13 pays pay VERB taxlaw-2806 413 14 virtually virtually ADV taxlaw-2806 413 15 no no DET taxlaw-2806 413 16 attention attention NOUN taxlaw-2806 413 17 to to ADP taxlaw-2806 413 18 how how SCONJ taxlaw-2806 413 19 the the DET taxlaw-2806 413 20 tax tax NOUN taxlaw-2806 413 21 expenditures expenditure NOUN taxlaw-2806 413 22 that that PRON taxlaw-2806 413 23 are be AUX taxlaw-2806 413 24 primed prime VERB taxlaw-2806 413 25 for for ADP taxlaw-2806 413 26 repeal repeal NOUN taxlaw-2806 413 27 affect affect VERB taxlaw-2806 413 28 the the DET taxlaw-2806 413 29 distribution distribution NOUN taxlaw-2806 413 30 of of ADP taxlaw-2806 413 31 the the DET taxlaw-2806 413 32 tax tax NOUN taxlaw-2806 413 33 burden burden NOUN taxlaw-2806 413 34 or or CCONJ taxlaw-2806 413 35 the the DET taxlaw-2806 413 36 benefits benefit NOUN taxlaw-2806 413 37 from from ADP taxlaw-2806 413 38 government government NOUN taxlaw-2806 413 39 . . PUNCT taxlaw-2806 414 1 the the DET taxlaw-2806 414 2 call call NOUN taxlaw-2806 414 3 for for ADP taxlaw-2806 414 4 repeal repeal NOUN taxlaw-2806 414 5 of of ADP taxlaw-2806 414 6 tax tax NOUN taxlaw-2806 414 7 expenditures expenditure NOUN taxlaw-2806 414 8 is be AUX taxlaw-2806 414 9 driven drive VERB taxlaw-2806 414 10 primarily primarily ADV taxlaw-2806 414 11 by by ADP taxlaw-2806 414 12 efficiency efficiency NOUN taxlaw-2806 414 13 and and CCONJ taxlaw-2806 414 14 increasing increase VERB taxlaw-2806 414 15 simplicity.104 simplicity.104 NOUN taxlaw-2806 414 16 from from ADP taxlaw-2806 414 17 the the DET taxlaw-2806 414 18 perspective perspective NOUN taxlaw-2806 414 19 of of ADP taxlaw-2806 414 20 distributive distributive ADJ taxlaw-2806 414 21 justice justice NOUN taxlaw-2806 414 22 , , PUNCT taxlaw-2806 414 23 tax tax NOUN taxlaw-2806 414 24 expenditures expenditure NOUN taxlaw-2806 414 25 are be AUX taxlaw-2806 414 26 an an DET taxlaw-2806 414 27 important important ADJ taxlaw-2806 414 28 component component NOUN taxlaw-2806 414 29 in in ADP taxlaw-2806 414 30 the the DET taxlaw-2806 414 31 institutional institutional ADJ taxlaw-2806 414 32 structure structure NOUN taxlaw-2806 414 33 of of ADP taxlaw-2806 414 34 government government NOUN taxlaw-2806 414 35 levies levy NOUN taxlaw-2806 414 36 and and CCONJ taxlaw-2806 414 37 outlays outlay NOUN taxlaw-2806 414 38 . . PUNCT taxlaw-2806 415 1 tax tax NOUN taxlaw-2806 415 2 expenditures expenditure NOUN taxlaw-2806 415 3 provide provide VERB taxlaw-2806 415 4 an an DET taxlaw-2806 415 5 important important ADJ taxlaw-2806 415 6 bridge bridge NOUN taxlaw-2806 415 7 between between ADP taxlaw-2806 415 8 the the DET taxlaw-2806 415 9 distributional distributional ADJ taxlaw-2806 415 10 analysis analysis NOUN taxlaw-2806 415 11 of of ADP taxlaw-2806 415 12 taxes taxis NOUN taxlaw-2806 415 13 and and CCONJ taxlaw-2806 415 14 the the DET taxlaw-2806 415 15 distributional distributional ADJ taxlaw-2806 415 16 analysis analysis NOUN taxlaw-2806 415 17 of of ADP taxlaw-2806 415 18 spending spending NOUN taxlaw-2806 415 19 . . PUNCT taxlaw-2806 416 1 from from ADP taxlaw-2806 416 2 this this DET taxlaw-2806 416 3 perspective perspective NOUN taxlaw-2806 416 4 , , PUNCT taxlaw-2806 416 5 any any DET taxlaw-2806 416 6 proposal proposal NOUN taxlaw-2806 416 7 to to PART taxlaw-2806 416 8 summarily summarily ADV taxlaw-2806 416 9 repeal repeal VERB taxlaw-2806 416 10 all all DET taxlaw-2806 416 11 tax tax NOUN taxlaw-2806 416 12 expenditures expenditure NOUN taxlaw-2806 416 13 is be AUX taxlaw-2806 416 14 unintelligible unintelligible ADJ taxlaw-2806 416 15 because because SCONJ taxlaw-2806 416 16 it it PRON taxlaw-2806 416 17 fails fail VERB taxlaw-2806 416 18 to to PART taxlaw-2806 416 19 acknowledge acknowledge VERB taxlaw-2806 416 20 that that SCONJ taxlaw-2806 416 21 the the DET taxlaw-2806 416 22 distributional distributional ADJ taxlaw-2806 416 23 effects effect NOUN taxlaw-2806 416 24 of of ADP taxlaw-2806 416 25 tax tax NOUN taxlaw-2806 416 26 expenditures expenditure NOUN taxlaw-2806 416 27 are be AUX taxlaw-2806 416 28 not not PART taxlaw-2806 416 29 simply simply ADV taxlaw-2806 416 30 a a DET taxlaw-2806 416 31 by by ADP taxlaw-2806 416 32 - - PUNCT taxlaw-2806 416 33 product product NOUN taxlaw-2806 416 34 of of ADP taxlaw-2806 416 35 budget budget NOUN taxlaw-2806 416 36 policy policy NOUN taxlaw-2806 416 37 , , PUNCT taxlaw-2806 416 38 but but CCONJ taxlaw-2806 416 39 part part NOUN taxlaw-2806 416 40 of of ADP taxlaw-2806 416 41 their their PRON taxlaw-2806 416 42 purpose.105 purpose.105 ADJ taxlaw-2806 416 43 shifting shift VERB taxlaw-2806 416 44 the the DET taxlaw-2806 416 45 tax tax NOUN taxlaw-2806 416 46 reform reform NOUN taxlaw-2806 416 47 debate debate NOUN taxlaw-2806 416 48 to to ADP taxlaw-2806 416 49 questions question NOUN taxlaw-2806 416 50 of of ADP taxlaw-2806 416 51 equity equity NOUN taxlaw-2806 416 52 will will AUX taxlaw-2806 416 53 be be AUX taxlaw-2806 416 54 difficult difficult ADJ taxlaw-2806 416 55 because because SCONJ taxlaw-2806 416 56 equity equity NOUN taxlaw-2806 416 57 in in ADP taxlaw-2806 416 58 taxation taxation NOUN taxlaw-2806 416 59 is be AUX taxlaw-2806 416 60 often often ADV taxlaw-2806 416 61 treated treat VERB taxlaw-2806 416 62 as as ADP taxlaw-2806 416 63 an an DET taxlaw-2806 416 64 underappreciated underappreciated ADJ taxlaw-2806 416 65 value value NOUN taxlaw-2806 416 66 . . PUNCT taxlaw-2806 417 1 because because SCONJ taxlaw-2806 417 2 of of ADP taxlaw-2806 417 3 that that PRON taxlaw-2806 417 4 , , PUNCT taxlaw-2806 417 5 we we PRON taxlaw-2806 417 6 currently currently ADV taxlaw-2806 417 7 lack lack VERB taxlaw-2806 417 8 the the DET taxlaw-2806 417 9 basic basic ADJ taxlaw-2806 417 10 tools tool NOUN taxlaw-2806 417 11 to to PART taxlaw-2806 417 12 measure measure VERB taxlaw-2806 417 13 the the DET taxlaw-2806 417 14 distributional distributional ADJ taxlaw-2806 417 15 effects effect NOUN taxlaw-2806 417 16 of of ADP taxlaw-2806 417 17 the the DET taxlaw-2806 417 18 tax tax NOUN taxlaw-2806 417 19 system system NOUN taxlaw-2806 417 20 . . PUNCT taxlaw-2806 418 1 if if SCONJ taxlaw-2806 418 2 tax tax NOUN taxlaw-2806 418 3 expenditures expenditure NOUN taxlaw-2806 418 4 are be AUX taxlaw-2806 418 5 to to PART taxlaw-2806 418 6 be be AUX taxlaw-2806 418 7 the the DET taxlaw-2806 418 8 major major ADJ taxlaw-2806 418 9 focus focus NOUN taxlaw-2806 418 10 of of ADP taxlaw-2806 418 11 tax tax NOUN taxlaw-2806 418 12 reform reform NOUN taxlaw-2806 418 13 — — PUNCT taxlaw-2806 418 14 as as SCONJ taxlaw-2806 418 15 they they PRON taxlaw-2806 418 16 seem seem VERB taxlaw-2806 418 17 to to PART taxlaw-2806 418 18 be be AUX taxlaw-2806 418 19 — — PUNCT taxlaw-2806 418 20 it it PRON taxlaw-2806 418 21 is be AUX taxlaw-2806 418 22 imperative imperative ADJ taxlaw-2806 418 23 that that SCONJ taxlaw-2806 418 24 policymakers policymaker NOUN taxlaw-2806 418 25 better well ADV taxlaw-2806 418 26 understand understand VERB taxlaw-2806 418 27 what what PRON taxlaw-2806 418 28 tax tax NOUN taxlaw-2806 418 29 expenditures expenditure NOUN taxlaw-2806 418 30 do do VERB taxlaw-2806 418 31 and and CCONJ taxlaw-2806 418 32 for for ADP taxlaw-2806 418 33 whom whom PRON taxlaw-2806 418 34 . . PUNCT taxlaw-2806 419 1 the the DET taxlaw-2806 419 2 distributional distributional ADJ taxlaw-2806 419 3 effects effect NOUN taxlaw-2806 419 4 of of ADP taxlaw-2806 419 5 tax tax NOUN taxlaw-2806 419 6 expenditures expenditure NOUN taxlaw-2806 419 7 are be AUX taxlaw-2806 419 8 not not PART taxlaw-2806 419 9 part part NOUN taxlaw-2806 419 10 of of ADP taxlaw-2806 419 11 the the DET taxlaw-2806 419 12 tax tax NOUN taxlaw-2806 419 13 reform reform NOUN taxlaw-2806 419 14 debate debate NOUN taxlaw-2806 419 15 because because SCONJ taxlaw-2806 419 16 the the DET taxlaw-2806 419 17 issues issue NOUN taxlaw-2806 419 18 that that PRON taxlaw-2806 419 19 we we PRON taxlaw-2806 419 20 treat treat VERB taxlaw-2806 419 21 as as ADV taxlaw-2806 419 22 relevant relevant ADJ taxlaw-2806 419 23 to to PART taxlaw-2806 419 24 tax tax NOUN taxlaw-2806 419 25 reform reform NOUN taxlaw-2806 419 26 have have AUX taxlaw-2806 419 27 ignored ignore VERB taxlaw-2806 419 28 the the DET taxlaw-2806 419 29 question question NOUN taxlaw-2806 419 30 of of ADP taxlaw-2806 419 31 who who PRON taxlaw-2806 419 32 really really ADV taxlaw-2806 419 33 benefits benefit VERB taxlaw-2806 419 34 from from ADP taxlaw-2806 419 35 tax tax NOUN taxlaw-2806 419 36 expenditures expenditure NOUN taxlaw-2806 419 37 . . PUNCT taxlaw-2806 420 1 but but CCONJ taxlaw-2806 420 2 before before ADP taxlaw-2806 420 3 congress congress PROPN taxlaw-2806 420 4 simply simply ADV taxlaw-2806 420 5 repeals repeal VERB taxlaw-2806 420 6 all all DET taxlaw-2806 420 7 tax tax NOUN taxlaw-2806 420 8 expenditures expenditure NOUN taxlaw-2806 420 9 , , PUNCT taxlaw-2806 420 10 it it PRON taxlaw-2806 420 11 must must AUX taxlaw-2806 420 12 identify identify VERB taxlaw-2806 420 13 the the DET taxlaw-2806 420 14 winners winner NOUN taxlaw-2806 420 15 and and CCONJ taxlaw-2806 420 16 losers loser NOUN taxlaw-2806 420 17 from from ADP taxlaw-2806 420 18 each each PRON taxlaw-2806 420 19 and and CCONJ taxlaw-2806 420 20 every every DET taxlaw-2806 420 21 one one NUM taxlaw-2806 420 22 . . PUNCT taxlaw-2806 421 1 it it PRON taxlaw-2806 421 2 must must AUX taxlaw-2806 421 3 also also ADV taxlaw-2806 421 4 evaluate evaluate VERB taxlaw-2806 421 5 the the DET taxlaw-2806 421 6 effects effect NOUN taxlaw-2806 421 7 of of ADP taxlaw-2806 421 8 each each DET taxlaw-2806 421 9 provision provision NOUN taxlaw-2806 421 10 relative relative ADJ taxlaw-2806 421 11 to to ADP taxlaw-2806 421 12 its its PRON taxlaw-2806 421 13 purpose purpose NOUN taxlaw-2806 421 14 to to PART taxlaw-2806 421 15 determine determine VERB taxlaw-2806 421 16 whether whether SCONJ taxlaw-2806 421 17 a a DET taxlaw-2806 421 18 provision provision NOUN taxlaw-2806 421 19 is be AUX taxlaw-2806 421 20 effective effective ADJ taxlaw-2806 421 21 in in ADP taxlaw-2806 421 22 carrying carry VERB taxlaw-2806 421 23 out out ADP taxlaw-2806 421 24 a a DET taxlaw-2806 421 25 desirable desirable ADJ taxlaw-2806 421 26 federal federal ADJ taxlaw-2806 421 27 policy policy NOUN taxlaw-2806 421 28 . . PUNCT taxlaw-2806 422 1 evaluation evaluation NOUN taxlaw-2806 422 2 on on ADP taxlaw-2806 422 3 these these DET taxlaw-2806 422 4 grounds ground NOUN taxlaw-2806 422 5 is be AUX taxlaw-2806 422 6 necessary necessary ADJ taxlaw-2806 422 7 for for ADP taxlaw-2806 422 8 deliberative deliberative ADJ taxlaw-2806 422 9 decision decision NOUN taxlaw-2806 422 10 making make VERB taxlaw-2806 422 11 about about ADP taxlaw-2806 422 12 tax tax NOUN taxlaw-2806 422 13 expenditures expenditure NOUN taxlaw-2806 422 14 . . PUNCT taxlaw-2806 423 1 revenue revenue NOUN taxlaw-2806 423 2 effects effect NOUN taxlaw-2806 423 3 are be AUX taxlaw-2806 423 4 important important ADJ taxlaw-2806 423 5 , , PUNCT taxlaw-2806 423 6 but but CCONJ taxlaw-2806 423 7 they they PRON taxlaw-2806 423 8 are be AUX taxlaw-2806 423 9 only only ADV taxlaw-2806 423 10 one one NUM taxlaw-2806 423 11 piece piece NOUN taxlaw-2806 423 12 of of ADP taxlaw-2806 423 13 the the DET taxlaw-2806 423 14 tax tax NOUN taxlaw-2806 423 15 reform reform NOUN taxlaw-2806 423 16 analysis analysis NOUN taxlaw-2806 423 17 . . PUNCT taxlaw-2806 424 1 with with SCONJ taxlaw-2806 424 2 the the DET taxlaw-2806 424 3 information information NOUN taxlaw-2806 424 4 available available ADJ taxlaw-2806 424 5 today today NOUN taxlaw-2806 424 6 , , PUNCT taxlaw-2806 424 7 it it PRON taxlaw-2806 424 8 is be AUX taxlaw-2806 424 9 impossible impossible ADJ taxlaw-2806 424 10 to to PART taxlaw-2806 424 11 make make VERB taxlaw-2806 424 12 any any DET taxlaw-2806 424 13 intelligent intelligent ADJ taxlaw-2806 424 14 decision decision NOUN taxlaw-2806 424 15 about about ADP taxlaw-2806 424 16 repealing repeal VERB taxlaw-2806 424 17 tax tax NOUN taxlaw-2806 424 18 expenditures expenditure NOUN taxlaw-2806 424 19 . . PUNCT taxlaw-2806 425 1 102 102 NUM taxlaw-2806 425 2 this this PRON taxlaw-2806 425 3 is be AUX taxlaw-2806 425 4 the the DET taxlaw-2806 425 5 issue issue NOUN taxlaw-2806 425 6 for for ADP taxlaw-2806 425 7 distributive distributive ADJ taxlaw-2806 425 8 justice justice NOUN taxlaw-2806 425 9 as as SCONJ taxlaw-2806 425 10 understood understand VERB taxlaw-2806 425 11 by by ADP taxlaw-2806 425 12 liberal liberal ADJ taxlaw-2806 425 13 political political ADJ taxlaw-2806 425 14 theory theory NOUN taxlaw-2806 425 15 . . PUNCT taxlaw-2806 426 1 see see VERB taxlaw-2806 426 2 generally generally ADV taxlaw-2806 426 3 linda linda PROPN taxlaw-2806 426 4 sugin sugin PROPN taxlaw-2806 426 5 , , PUNCT taxlaw-2806 426 6 a a DET taxlaw-2806 426 7 philosophical philosophical ADJ taxlaw-2806 426 8 objection objection NOUN taxlaw-2806 426 9 to to ADP taxlaw-2806 426 10 the the DET taxlaw-2806 426 11 optimal optimal ADJ taxlaw-2806 426 12 tax tax NOUN taxlaw-2806 426 13 model model NOUN taxlaw-2806 426 14 , , PUNCT taxlaw-2806 426 15 64 64 NUM taxlaw-2806 426 16 tax tax NOUN taxlaw-2806 426 17 l. l. PROPN taxlaw-2806 426 18 rev rev PROPN taxlaw-2806 426 19 . . PROPN taxlaw-2806 426 20 229 229 NUM taxlaw-2806 426 21 ( ( PUNCT taxlaw-2806 426 22 2011 2011 NUM taxlaw-2806 426 23 ) ) PUNCT taxlaw-2806 426 24 . . PUNCT taxlaw-2806 427 1 103 103 NUM taxlaw-2806 427 2 john john PROPN taxlaw-2806 427 3 stuart stuart PROPN taxlaw-2806 427 4 mill mill PROPN taxlaw-2806 427 5 , , PUNCT taxlaw-2806 427 6 principles principle NOUN taxlaw-2806 427 7 of of ADP taxlaw-2806 427 8 political political ADJ taxlaw-2806 427 9 economy economy NOUN taxlaw-2806 427 10 917 917 NUM taxlaw-2806 427 11 - - SYM taxlaw-2806 427 12 24 24 NUM taxlaw-2806 427 13 ( ( PUNCT taxlaw-2806 427 14 batoche batoche NOUN taxlaw-2806 427 15 books book NOUN taxlaw-2806 427 16 2001 2001 NUM taxlaw-2806 427 17 ) ) PUNCT taxlaw-2806 427 18 ( ( PUNCT taxlaw-2806 427 19 1848 1848 NUM taxlaw-2806 427 20 ) ) PUNCT taxlaw-2806 427 21 . . PUNCT taxlaw-2806 428 1 104 104 NUM taxlaw-2806 428 2 see see VERB taxlaw-2806 428 3 david david PROPN taxlaw-2806 428 4 kocieniewski kocieniewski PROPN taxlaw-2806 428 5 , , PUNCT taxlaw-2806 428 6 i.r.s i.r.s PROPN taxlaw-2806 428 7 . . PUNCT taxlaw-2806 429 1 watchdog watchdog NOUN taxlaw-2806 429 2 calls call VERB taxlaw-2806 429 3 for for ADP taxlaw-2806 429 4 tax tax NOUN taxlaw-2806 429 5 code code NOUN taxlaw-2806 429 6 overhaul overhaul NOUN taxlaw-2806 429 7 , , PUNCT taxlaw-2806 429 8 n.y n.y PROPN taxlaw-2806 429 9 . . PROPN taxlaw-2806 429 10 times times PROPN taxlaw-2806 429 11 , , PUNCT taxlaw-2806 429 12 jan jan PROPN taxlaw-2806 429 13 . . PROPN taxlaw-2806 429 14 6 6 NUM taxlaw-2806 429 15 , , PUNCT taxlaw-2806 429 16 2011 2011 NUM taxlaw-2806 429 17 , , PUNCT taxlaw-2806 429 18 at at ADP taxlaw-2806 429 19 b3 b3 PROPN taxlaw-2806 429 20 ( ( PUNCT taxlaw-2806 429 21 noting note VERB taxlaw-2806 429 22 that that SCONJ taxlaw-2806 429 23 the the DET taxlaw-2806 429 24 i.r.s i.r. NOUN taxlaw-2806 429 25 . . PROPN taxlaw-2806 429 26 ’s ’s PART taxlaw-2806 429 27 taxpayer taxpayer NOUN taxlaw-2806 429 28 advocate advocate NOUN taxlaw-2806 429 29 recommends recommend VERB taxlaw-2806 429 30 simplification simplification NOUN taxlaw-2806 429 31 but but CCONJ taxlaw-2806 429 32 acknowledges acknowledge VERB taxlaw-2806 429 33 that that SCONJ taxlaw-2806 429 34 tax tax NOUN taxlaw-2806 429 35 expenditures expenditure NOUN taxlaw-2806 429 36 benefit benefit VERB taxlaw-2806 429 37 everyone everyone PRON taxlaw-2806 429 38 ) ) PUNCT taxlaw-2806 429 39 . . PUNCT taxlaw-2806 430 1 105 105 NUM taxlaw-2806 430 2 the the DET taxlaw-2806 430 3 fiscal fiscal ADJ taxlaw-2806 430 4 commission commission NOUN taxlaw-2806 430 5 ’s ’s PART taxlaw-2806 430 6 “ " PUNCT taxlaw-2806 430 7 zero zero NUM taxlaw-2806 430 8 plan plan NOUN taxlaw-2806 430 9 ” " PUNCT taxlaw-2806 430 10 eliminates eliminate VERB taxlaw-2806 430 11 all all DET taxlaw-2806 430 12 tax tax NOUN taxlaw-2806 430 13 expenditures expenditure NOUN taxlaw-2806 430 14 , , PUNCT taxlaw-2806 430 15 including include VERB taxlaw-2806 430 16 the the DET taxlaw-2806 430 17 earned earn VERB taxlaw-2806 430 18 income income NOUN taxlaw-2806 430 19 tax tax NOUN taxlaw-2806 430 20 credit credit NOUN taxlaw-2806 430 21 and and CCONJ taxlaw-2806 430 22 the the DET taxlaw-2806 430 23 child child NOUN taxlaw-2806 430 24 tax tax NOUN taxlaw-2806 430 25 credit credit NOUN taxlaw-2806 430 26 and and CCONJ taxlaw-2806 430 27 proposes propose VERB taxlaw-2806 430 28 rates rate NOUN taxlaw-2806 430 29 of of ADP taxlaw-2806 430 30 8 8 NUM taxlaw-2806 430 31 % % NOUN taxlaw-2806 430 32 , , PUNCT taxlaw-2806 430 33 14 14 NUM taxlaw-2806 430 34 % % NOUN taxlaw-2806 430 35 and and CCONJ taxlaw-2806 430 36 23 23 NUM taxlaw-2806 430 37 % % NOUN taxlaw-2806 430 38 . . PUNCT taxlaw-2806 431 1 nat’l nat’l NOUN taxlaw-2806 431 2 comm’n comm’n NOUN taxlaw-2806 431 3 on on ADP taxlaw-2806 431 4 fiscal fiscal ADJ taxlaw-2806 431 5 resp resp NOUN taxlaw-2806 431 6 . . PUNCT taxlaw-2806 432 1 & & CCONJ taxlaw-2806 432 2 reform reform PROPN taxlaw-2806 433 1 , , PUNCT taxlaw-2806 433 2 supra supra PROPN taxlaw-2806 433 3 note note NOUN taxlaw-2806 433 4 12 12 NUM taxlaw-2806 433 5 , , PUNCT taxlaw-2806 433 6 at at ADP taxlaw-2806 433 7 29 29 NUM taxlaw-2806 433 8 . . PUNCT taxlaw-2806 433 9 2011 2011 NUM taxlaw-2806 433 10 ] ] PUNCT taxlaw-2806 433 11 tax tax NOUN taxlaw-2806 433 12 expenditures expenditure NOUN taxlaw-2806 433 13 , , PUNCT taxlaw-2806 433 14 reform reform NOUN taxlaw-2806 433 15 , , PUNCT taxlaw-2806 433 16 and and CCONJ taxlaw-2806 433 17 distributive distributive ADJ taxlaw-2806 433 18 justice justice NOUN taxlaw-2806 433 19 17 17 NUM taxlaw-2806 433 20 iii iii NOUN taxlaw-2806 433 21 . . PUNCT taxlaw-2806 434 1 who who PRON taxlaw-2806 434 2 really really ADV taxlaw-2806 434 3 benefits benefit VERB taxlaw-2806 434 4 from from ADP taxlaw-2806 434 5 tax tax NOUN taxlaw-2806 434 6 expenditures expenditure NOUN taxlaw-2806 434 7 ? ? PUNCT taxlaw-2806 435 1 we we PRON taxlaw-2806 435 2 need need VERB taxlaw-2806 435 3 to to PART taxlaw-2806 435 4 know know VERB taxlaw-2806 435 5 a a DET taxlaw-2806 435 6 lot lot NOUN taxlaw-2806 435 7 more more ADJ taxlaw-2806 435 8 about about ADP taxlaw-2806 435 9 tax tax NOUN taxlaw-2806 435 10 expenditures expenditure NOUN taxlaw-2806 435 11 before before ADP taxlaw-2806 435 12 deciding decide VERB taxlaw-2806 435 13 whether whether SCONJ taxlaw-2806 435 14 it it PRON taxlaw-2806 435 15 ’s ’ VERB taxlaw-2806 435 16 a a DET taxlaw-2806 435 17 good good ADJ taxlaw-2806 435 18 idea idea NOUN taxlaw-2806 435 19 to to PART taxlaw-2806 435 20 eliminate eliminate VERB taxlaw-2806 435 21 them they PRON taxlaw-2806 435 22 . . PUNCT taxlaw-2806 436 1 the the DET taxlaw-2806 436 2 distributional distributional ADJ taxlaw-2806 436 3 effects effect NOUN taxlaw-2806 436 4 of of ADP taxlaw-2806 436 5 tax tax NOUN taxlaw-2806 436 6 expenditures expenditure NOUN taxlaw-2806 436 7 have have AUX taxlaw-2806 436 8 not not PART taxlaw-2806 436 9 been be AUX taxlaw-2806 436 10 part part NOUN taxlaw-2806 436 11 of of ADP taxlaw-2806 436 12 the the DET taxlaw-2806 436 13 tax tax NOUN taxlaw-2806 436 14 reform reform NOUN taxlaw-2806 436 15 debate debate NOUN taxlaw-2806 436 16 because because SCONJ taxlaw-2806 436 17 the the DET taxlaw-2806 436 18 issues issue NOUN taxlaw-2806 436 19 that that PRON taxlaw-2806 436 20 we we PRON taxlaw-2806 436 21 treat treat VERB taxlaw-2806 436 22 as as ADV taxlaw-2806 436 23 relevant relevant ADJ taxlaw-2806 436 24 to to PART taxlaw-2806 436 25 tax tax NOUN taxlaw-2806 436 26 reform reform NOUN taxlaw-2806 436 27 — — PUNCT taxlaw-2806 436 28 revenue revenue NOUN taxlaw-2806 436 29 , , PUNCT taxlaw-2806 436 30 economic economic ADJ taxlaw-2806 436 31 growth growth NOUN taxlaw-2806 436 32 , , PUNCT taxlaw-2806 436 33 and and CCONJ taxlaw-2806 436 34 efficiency efficiency NOUN taxlaw-2806 436 35 — — PUNCT taxlaw-2806 436 36 ignore ignore VERB taxlaw-2806 436 37 the the DET taxlaw-2806 436 38 question question NOUN taxlaw-2806 436 39 of of ADP taxlaw-2806 436 40 who who PRON taxlaw-2806 436 41 benefits benefit VERB taxlaw-2806 436 42 from from ADP taxlaw-2806 436 43 tax tax NOUN taxlaw-2806 436 44 expenditures expenditure NOUN taxlaw-2806 436 45 . . PUNCT taxlaw-2806 437 1 it it PRON taxlaw-2806 437 2 is be AUX taxlaw-2806 437 3 time time NOUN taxlaw-2806 437 4 to to PART taxlaw-2806 437 5 change change VERB taxlaw-2806 437 6 that that PRON taxlaw-2806 437 7 and and CCONJ taxlaw-2806 437 8 take take VERB taxlaw-2806 437 9 the the DET taxlaw-2806 437 10 role role NOUN taxlaw-2806 437 11 of of ADP taxlaw-2806 437 12 tax tax NOUN taxlaw-2806 437 13 expenditures expenditure NOUN taxlaw-2806 437 14 in in ADP taxlaw-2806 437 15 the the DET taxlaw-2806 437 16 distribution distribution NOUN taxlaw-2806 437 17 of of ADP taxlaw-2806 437 18 government government NOUN taxlaw-2806 437 19 benefits benefit NOUN taxlaw-2806 437 20 and and CCONJ taxlaw-2806 437 21 burdens burden NOUN taxlaw-2806 437 22 more more ADV taxlaw-2806 437 23 seriously seriously ADV taxlaw-2806 437 24 . . PUNCT taxlaw-2806 438 1 tax tax NOUN taxlaw-2806 438 2 expenditures expenditure NOUN taxlaw-2806 438 3 have have AUX taxlaw-2806 438 4 become become VERB taxlaw-2806 438 5 indispensible indispensible ADJ taxlaw-2806 438 6 to to ADP taxlaw-2806 438 7 understanding understand VERB taxlaw-2806 438 8 federal federal ADJ taxlaw-2806 438 9 policy policy NOUN taxlaw-2806 438 10 , , PUNCT taxlaw-2806 438 11 but but CCONJ taxlaw-2806 438 12 their their PRON taxlaw-2806 438 13 distributional distributional ADJ taxlaw-2806 438 14 analysis analysis NOUN taxlaw-2806 438 15 has have AUX taxlaw-2806 438 16 not not PART taxlaw-2806 438 17 improved improve VERB taxlaw-2806 438 18 , , PUNCT taxlaw-2806 438 19 despite despite SCONJ taxlaw-2806 438 20 their their PRON taxlaw-2806 438 21 increasing increase VERB taxlaw-2806 438 22 importance importance NOUN taxlaw-2806 438 23 to to ADP taxlaw-2806 438 24 public public ADJ taxlaw-2806 438 25 spending spending NOUN taxlaw-2806 438 26 . . PUNCT taxlaw-2806 439 1 public public ADJ taxlaw-2806 439 2 fairness fairness NOUN taxlaw-2806 439 3 depends depend VERB taxlaw-2806 439 4 on on ADP taxlaw-2806 439 5 both both PRON taxlaw-2806 439 6 taxing tax VERB taxlaw-2806 439 7 and and CCONJ taxlaw-2806 439 8 spending spending NOUN taxlaw-2806 439 9 because because SCONJ taxlaw-2806 439 10 it it PRON taxlaw-2806 439 11 is be AUX taxlaw-2806 439 12 the the DET taxlaw-2806 439 13 sum sum NOUN taxlaw-2806 439 14 total total NOUN taxlaw-2806 439 15 of of ADP taxlaw-2806 439 16 these these DET taxlaw-2806 439 17 government government NOUN taxlaw-2806 439 18 activities activity NOUN taxlaw-2806 439 19 that that PRON taxlaw-2806 439 20 define define VERB taxlaw-2806 439 21 the the DET taxlaw-2806 439 22 relationship relationship NOUN taxlaw-2806 439 23 of of ADP taxlaw-2806 439 24 individual individual ADJ taxlaw-2806 439 25 contributions contribution NOUN taxlaw-2806 439 26 and and CCONJ taxlaw-2806 439 27 public public ADJ taxlaw-2806 439 28 entitlements entitlement NOUN taxlaw-2806 439 29 . . PUNCT taxlaw-2806 440 1 similarly similarly ADV taxlaw-2806 440 2 , , PUNCT taxlaw-2806 440 3 the the DET taxlaw-2806 440 4 level level NOUN taxlaw-2806 440 5 of of ADP taxlaw-2806 440 6 effective effective ADJ taxlaw-2806 440 7 progressivity progressivity NOUN taxlaw-2806 440 8 depends depend VERB taxlaw-2806 440 9 on on ADP taxlaw-2806 440 10 income income NOUN taxlaw-2806 440 11 shares share NOUN taxlaw-2806 440 12 , , PUNCT taxlaw-2806 440 13 tax tax NOUN taxlaw-2806 440 14 shares share NOUN taxlaw-2806 440 15 , , PUNCT taxlaw-2806 440 16 and and CCONJ taxlaw-2806 440 17 public public ADJ taxlaw-2806 440 18 benefit benefit NOUN taxlaw-2806 440 19 shares.106 shares.106 NOUN taxlaw-2806 440 20 tax tax NOUN taxlaw-2806 440 21 expenditures expenditure NOUN taxlaw-2806 440 22 are be AUX taxlaw-2806 440 23 equivalent equivalent ADJ taxlaw-2806 440 24 to to ADP taxlaw-2806 440 25 both both DET taxlaw-2806 440 26 government government NOUN taxlaw-2806 440 27 spending spending NOUN taxlaw-2806 440 28 programs program NOUN taxlaw-2806 440 29 and and CCONJ taxlaw-2806 440 30 reductions reduction NOUN taxlaw-2806 440 31 in in ADP taxlaw-2806 440 32 taxes taxis NOUN taxlaw-2806 440 33 that that PRON taxlaw-2806 440 34 individuals individual NOUN taxlaw-2806 440 35 owe owe VERB taxlaw-2806 440 36 , , PUNCT taxlaw-2806 440 37 so so SCONJ taxlaw-2806 440 38 they they PRON taxlaw-2806 440 39 are be AUX taxlaw-2806 440 40 relevant relevant ADJ taxlaw-2806 440 41 to to ADP taxlaw-2806 440 42 both both DET taxlaw-2806 440 43 parts part NOUN taxlaw-2806 440 44 of of ADP taxlaw-2806 440 45 the the DET taxlaw-2806 440 46 necessary necessary ADJ taxlaw-2806 440 47 inquiry inquiry NOUN taxlaw-2806 440 48 into into ADP taxlaw-2806 440 49 overall overall ADJ taxlaw-2806 440 50 public public ADJ taxlaw-2806 440 51 fairness fairness NOUN taxlaw-2806 440 52 . . PUNCT taxlaw-2806 441 1 to to PART taxlaw-2806 441 2 measure measure VERB taxlaw-2806 441 3 the the DET taxlaw-2806 441 4 real real ADJ taxlaw-2806 441 5 total total ADJ taxlaw-2806 441 6 level level NOUN taxlaw-2806 441 7 of of ADP taxlaw-2806 441 8 progressivity progressivity NOUN taxlaw-2806 441 9 , , PUNCT taxlaw-2806 441 10 both both DET taxlaw-2806 441 11 government government NOUN taxlaw-2806 441 12 benefits benefit NOUN taxlaw-2806 441 13 and and CCONJ taxlaw-2806 441 14 tax tax NOUN taxlaw-2806 441 15 burdens burden NOUN taxlaw-2806 441 16 must must AUX taxlaw-2806 441 17 be be AUX taxlaw-2806 441 18 taken take VERB taxlaw-2806 441 19 into into ADP taxlaw-2806 441 20 account account NOUN taxlaw-2806 441 21 , , PUNCT taxlaw-2806 441 22 and and CCONJ taxlaw-2806 441 23 changes change NOUN taxlaw-2806 441 24 to to ADP taxlaw-2806 441 25 current current ADJ taxlaw-2806 441 26 law law NOUN taxlaw-2806 441 27 must must AUX taxlaw-2806 441 28 be be AUX taxlaw-2806 441 29 evaluated evaluate VERB taxlaw-2806 441 30 by by ADP taxlaw-2806 441 31 measuring measure VERB taxlaw-2806 441 32 the the DET taxlaw-2806 441 33 consequences consequence NOUN taxlaw-2806 441 34 to to ADP taxlaw-2806 441 35 individuals individual NOUN taxlaw-2806 441 36 of of ADP taxlaw-2806 441 37 tax tax NOUN taxlaw-2806 441 38 cuts cut NOUN taxlaw-2806 441 39 or or CCONJ taxlaw-2806 441 40 increases increase NOUN taxlaw-2806 441 41 as as ADV taxlaw-2806 441 42 well well ADV taxlaw-2806 441 43 as as ADP taxlaw-2806 441 44 changes change NOUN taxlaw-2806 441 45 in in ADP taxlaw-2806 441 46 public public ADJ taxlaw-2806 441 47 benefits benefit NOUN taxlaw-2806 441 48 of of ADP taxlaw-2806 441 49 every every DET taxlaw-2806 441 50 type type NOUN taxlaw-2806 441 51 . . PUNCT taxlaw-2806 442 1 a. a. NOUN taxlaw-2806 442 2 we we PRON taxlaw-2806 442 3 are be AUX taxlaw-2806 442 4 ignorant ignorant ADJ taxlaw-2806 442 5 about about ADP taxlaw-2806 442 6 who who PRON taxlaw-2806 442 7 really really ADV taxlaw-2806 442 8 benefits benefit VERB taxlaw-2806 442 9 from from ADP taxlaw-2806 442 10 tax tax NOUN taxlaw-2806 442 11 expenditures expenditure NOUN taxlaw-2806 442 12 1 1 NUM taxlaw-2806 442 13 . . PUNCT taxlaw-2806 442 14 where where SCONJ taxlaw-2806 442 15 are be AUX taxlaw-2806 442 16 the the DET taxlaw-2806 442 17 distributional distributional ADJ taxlaw-2806 442 18 tables table NOUN taxlaw-2806 442 19 ? ? PUNCT taxlaw-2806 443 1 distributional distributional ADJ taxlaw-2806 443 2 tables table NOUN taxlaw-2806 443 3 present present ADJ taxlaw-2806 443 4 data datum NOUN taxlaw-2806 443 5 about about ADP taxlaw-2806 443 6 households household NOUN taxlaw-2806 443 7 in in ADP taxlaw-2806 443 8 different different ADJ taxlaw-2806 443 9 income income NOUN taxlaw-2806 443 10 groups group NOUN taxlaw-2806 443 11 . . PUNCT taxlaw-2806 444 1 they they PRON taxlaw-2806 444 2 may may AUX taxlaw-2806 444 3 show show VERB taxlaw-2806 444 4 the the DET taxlaw-2806 444 5 effective effective ADJ taxlaw-2806 444 6 rate rate NOUN taxlaw-2806 444 7 of of ADP taxlaw-2806 444 8 tax tax NOUN taxlaw-2806 444 9 applicable applicable ADJ taxlaw-2806 444 10 to to ADP taxlaw-2806 444 11 households household NOUN taxlaw-2806 444 12 at at ADP taxlaw-2806 444 13 different different ADJ taxlaw-2806 444 14 income income NOUN taxlaw-2806 444 15 levels level NOUN taxlaw-2806 444 16 or or CCONJ taxlaw-2806 444 17 the the DET taxlaw-2806 444 18 percentage percentage NOUN taxlaw-2806 444 19 share share NOUN taxlaw-2806 444 20 of of ADP taxlaw-2806 444 21 total total ADJ taxlaw-2806 444 22 tax tax NOUN taxlaw-2806 444 23 payments payment NOUN taxlaw-2806 444 24 made make VERB taxlaw-2806 444 25 by by ADP taxlaw-2806 444 26 households household NOUN taxlaw-2806 444 27 in in ADP taxlaw-2806 444 28 different different ADJ taxlaw-2806 444 29 categories category NOUN taxlaw-2806 444 30 . . PUNCT taxlaw-2806 445 1 more more ADV taxlaw-2806 445 2 narrowly narrowly ADV taxlaw-2806 445 3 , , PUNCT taxlaw-2806 445 4 they they PRON taxlaw-2806 445 5 may may AUX taxlaw-2806 445 6 show show VERB taxlaw-2806 445 7 how how SCONJ taxlaw-2806 445 8 many many ADJ taxlaw-2806 445 9 households household NOUN taxlaw-2806 445 10 at at ADP taxlaw-2806 445 11 different different ADJ taxlaw-2806 445 12 income income NOUN taxlaw-2806 445 13 levels level NOUN taxlaw-2806 445 14 claim claim VERB taxlaw-2806 445 15 the the DET taxlaw-2806 445 16 standard standard ADJ taxlaw-2806 445 17 deduction deduction NOUN taxlaw-2806 445 18 or or CCONJ taxlaw-2806 445 19 the the DET taxlaw-2806 445 20 dollars dollar NOUN taxlaw-2806 445 21 claimed claim VERB taxlaw-2806 445 22 as as ADP taxlaw-2806 445 23 deductions deduction NOUN taxlaw-2806 445 24 for for ADP taxlaw-2806 445 25 mortgage mortgage NOUN taxlaw-2806 445 26 interest interest NOUN taxlaw-2806 445 27 or or CCONJ taxlaw-2806 445 28 charitable charitable ADJ taxlaw-2806 445 29 contributions contribution NOUN taxlaw-2806 445 30 . . PUNCT taxlaw-2806 446 1 distributional distributional ADJ taxlaw-2806 446 2 tables table NOUN taxlaw-2806 446 3 are be AUX taxlaw-2806 446 4 often often ADV taxlaw-2806 446 5 organized organize VERB taxlaw-2806 446 6 by by ADP taxlaw-2806 446 7 quintile quintile NOUN taxlaw-2806 446 8 , , PUNCT taxlaw-2806 446 9 so so SCONJ taxlaw-2806 446 10 that that SCONJ taxlaw-2806 446 11 20 20 NUM taxlaw-2806 446 12 % % NOUN taxlaw-2806 446 13 of of ADP taxlaw-2806 446 14 all all DET taxlaw-2806 446 15 households household NOUN taxlaw-2806 446 16 are be AUX taxlaw-2806 446 17 aggregated aggregate VERB taxlaw-2806 446 18 , , PUNCT taxlaw-2806 446 19 and and CCONJ taxlaw-2806 446 20 data datum NOUN taxlaw-2806 446 21 about about ADP taxlaw-2806 446 22 their their PRON taxlaw-2806 446 23 tax tax NOUN taxlaw-2806 446 24 liability liability NOUN taxlaw-2806 446 25 displayed display VERB taxlaw-2806 446 26 . . PUNCT taxlaw-2806 447 1 the the DET taxlaw-2806 447 2 tax tax NOUN taxlaw-2806 447 3 policy policy NOUN taxlaw-2806 447 4 center center NOUN taxlaw-2806 447 5 ’s ’s PART taxlaw-2806 447 6 analysis analysis NOUN taxlaw-2806 447 7 of of ADP taxlaw-2806 447 8 the the DET taxlaw-2806 447 9 tax tax NOUN taxlaw-2806 447 10 reform reform NOUN taxlaw-2806 447 11 proposals107 proposals107 PROPN taxlaw-2806 447 12 breaks break VERB taxlaw-2806 447 13 out out ADP taxlaw-2806 447 14 the the DET taxlaw-2806 447 15 highest high ADJ taxlaw-2806 447 16 quintile quintile NOUN taxlaw-2806 447 17 into into ADP taxlaw-2806 447 18 smaller small ADJ taxlaw-2806 447 19 categories category NOUN taxlaw-2806 447 20 because because SCONJ taxlaw-2806 447 21 the the DET taxlaw-2806 447 22 top top ADJ taxlaw-2806 447 23 1 1 NUM taxlaw-2806 447 24 % % NOUN taxlaw-2806 447 25 is be AUX taxlaw-2806 447 26 a a DET taxlaw-2806 447 27 very very ADV taxlaw-2806 447 28 different different ADJ taxlaw-2806 447 29 population population NOUN taxlaw-2806 447 30 from from ADP taxlaw-2806 447 31 the the DET taxlaw-2806 447 32 top top ADJ taxlaw-2806 447 33 20 20 NUM taxlaw-2806 447 34 % % NOUN taxlaw-2806 447 35 ; ; PUNCT taxlaw-2806 447 36 data datum NOUN taxlaw-2806 447 37 about about ADP taxlaw-2806 447 38 the the DET taxlaw-2806 447 39 top top ADJ taxlaw-2806 447 40 20 20 NUM taxlaw-2806 447 41 % % NOUN taxlaw-2806 447 42 might might AUX taxlaw-2806 447 43 not not PART taxlaw-2806 447 44 present present VERB taxlaw-2806 447 45 an an DET taxlaw-2806 447 46 accurate accurate ADJ taxlaw-2806 447 47 picture picture NOUN taxlaw-2806 447 48 of of ADP taxlaw-2806 447 49 the the DET taxlaw-2806 447 50 situation situation NOUN taxlaw-2806 447 51 for for ADP taxlaw-2806 447 52 the the DET taxlaw-2806 447 53 very very ADV taxlaw-2806 447 54 top top ADJ taxlaw-2806 447 55 earners earner NOUN taxlaw-2806 447 56 . . PUNCT taxlaw-2806 448 1 distribution distribution NOUN taxlaw-2806 448 2 tables table NOUN taxlaw-2806 448 3 are be AUX taxlaw-2806 448 4 important important ADJ taxlaw-2806 448 5 because because SCONJ taxlaw-2806 448 6 they they PRON taxlaw-2806 448 7 show show VERB taxlaw-2806 448 8 how how SCONJ taxlaw-2806 448 9 the the DET taxlaw-2806 448 10 law law NOUN taxlaw-2806 448 11 affects affect VERB taxlaw-2806 448 12 taxpayers taxpayer NOUN taxlaw-2806 448 13 at at ADP taxlaw-2806 448 14 different different ADJ taxlaw-2806 448 15 points point NOUN taxlaw-2806 448 16 along along ADP taxlaw-2806 448 17 the the DET taxlaw-2806 448 18 income income NOUN taxlaw-2806 448 19 spectrum spectrum NOUN taxlaw-2806 448 20 , , PUNCT taxlaw-2806 448 21 and and CCONJ taxlaw-2806 448 22 consequently consequently ADV taxlaw-2806 448 23 how how SCONJ taxlaw-2806 448 24 progressive progressive ADJ taxlaw-2806 448 25 aspects aspect NOUN taxlaw-2806 448 26 of of ADP taxlaw-2806 448 27 the the DET taxlaw-2806 448 28 system system NOUN taxlaw-2806 448 29 are be AUX taxlaw-2806 448 30 . . PUNCT taxlaw-2806 449 1 distributional distributional ADJ taxlaw-2806 449 2 tables table NOUN taxlaw-2806 449 3 for for ADP taxlaw-2806 449 4 tax tax NOUN taxlaw-2806 449 5 expenditures expenditure NOUN taxlaw-2806 449 6 could could AUX taxlaw-2806 449 7 show show VERB taxlaw-2806 449 8 various various ADJ taxlaw-2806 449 9 things thing NOUN taxlaw-2806 449 10 . . PUNCT taxlaw-2806 450 1 the the DET taxlaw-2806 450 2 purpose purpose NOUN taxlaw-2806 450 3 of of ADP taxlaw-2806 450 4 distributional distributional ADJ taxlaw-2806 450 5 tables table NOUN taxlaw-2806 450 6 for for ADP taxlaw-2806 450 7 tax tax NOUN taxlaw-2806 450 8 expenditures expenditure NOUN taxlaw-2806 450 9 would would AUX taxlaw-2806 450 10 be be AUX taxlaw-2806 450 11 to to PART taxlaw-2806 450 12 indicate indicate VERB taxlaw-2806 450 13 how how SCONJ taxlaw-2806 450 14 much much ADJ taxlaw-2806 450 15 taxpayers taxpayer NOUN taxlaw-2806 450 16 in in ADP taxlaw-2806 450 17 different different ADJ taxlaw-2806 450 18 income income NOUN taxlaw-2806 450 19 classes class NOUN taxlaw-2806 450 20 claim claim VERB taxlaw-2806 450 21 in in ADP taxlaw-2806 450 22 tax tax NOUN taxlaw-2806 450 23 expenditure expenditure NOUN taxlaw-2806 450 24 benefits benefit NOUN taxlaw-2806 450 25 . . PUNCT taxlaw-2806 451 1 most most ADV taxlaw-2806 451 2 simply simply ADV taxlaw-2806 451 3 , , PUNCT taxlaw-2806 451 4 distributional distributional ADJ taxlaw-2806 451 5 tables table NOUN taxlaw-2806 451 6 could could AUX taxlaw-2806 451 7 show show VERB taxlaw-2806 451 8 the the DET taxlaw-2806 451 9 dollar dollar NOUN taxlaw-2806 451 10 value value NOUN taxlaw-2806 451 11 of of ADP taxlaw-2806 451 12 deductions deduction NOUN taxlaw-2806 451 13 , , PUNCT taxlaw-2806 451 14 exclusions exclusion NOUN taxlaw-2806 451 15 , , PUNCT taxlaw-2806 451 16 and and CCONJ taxlaw-2806 451 17 other other ADJ taxlaw-2806 451 18 preferences preference NOUN taxlaw-2806 451 19 claimed claim VERB taxlaw-2806 451 20 by by ADP taxlaw-2806 451 21 taxpayers taxpayer NOUN taxlaw-2806 451 22 in in ADP taxlaw-2806 451 23 different different ADJ taxlaw-2806 451 24 income income NOUN taxlaw-2806 451 25 classes class NOUN taxlaw-2806 451 26 . . PUNCT taxlaw-2806 452 1 alternatively alternatively ADV taxlaw-2806 452 2 , , PUNCT taxlaw-2806 452 3 they they PRON taxlaw-2806 452 4 could could AUX taxlaw-2806 452 5 indicate indicate VERB taxlaw-2806 452 6 the the DET taxlaw-2806 452 7 relative relative ADJ taxlaw-2806 452 8 shares share NOUN taxlaw-2806 452 9 of of ADP taxlaw-2806 452 10 total total ADJ taxlaw-2806 452 11 deductions deduction NOUN taxlaw-2806 452 12 , , PUNCT taxlaw-2806 452 13 exclusions exclusion NOUN taxlaw-2806 452 14 or or CCONJ taxlaw-2806 452 15 other other ADJ taxlaw-2806 452 16 preferences preference NOUN taxlaw-2806 452 17 , , PUNCT taxlaw-2806 452 18 the the DET taxlaw-2806 452 19 relationship relationship NOUN taxlaw-2806 452 20 of of ADP taxlaw-2806 452 21 total total ADJ taxlaw-2806 452 22 income income NOUN taxlaw-2806 452 23 to to ADP taxlaw-2806 452 24 tax tax NOUN taxlaw-2806 452 25 expenditures expenditure NOUN taxlaw-2806 452 26 claimed claim VERB taxlaw-2806 452 27 , , PUNCT taxlaw-2806 452 28 or or CCONJ taxlaw-2806 452 29 any any DET taxlaw-2806 452 30 other other ADJ taxlaw-2806 452 31 data datum NOUN taxlaw-2806 452 32 that that PRON taxlaw-2806 452 33 might might AUX taxlaw-2806 452 34 be be AUX taxlaw-2806 452 35 relevant relevant ADJ taxlaw-2806 452 36 when when SCONJ taxlaw-2806 452 37 comparing compare VERB taxlaw-2806 452 38 how how SCONJ taxlaw-2806 452 39 the the DET taxlaw-2806 452 40 tax tax NOUN taxlaw-2806 452 41 system system NOUN taxlaw-2806 452 42 affects affect VERB taxlaw-2806 452 43 taxpayers taxpayer NOUN taxlaw-2806 452 44 at at ADP taxlaw-2806 452 45 different different ADJ taxlaw-2806 452 46 income income NOUN taxlaw-2806 452 47 levels level NOUN taxlaw-2806 452 48 . . PUNCT taxlaw-2806 453 1 106 106 NUM taxlaw-2806 453 2 eugene eugene NOUN taxlaw-2806 453 3 steuerle steuerle NOUN taxlaw-2806 453 4 , , PUNCT taxlaw-2806 453 5 can can AUX taxlaw-2806 453 6 the the DET taxlaw-2806 453 7 progressivity progressivity NOUN taxlaw-2806 453 8 of of ADP taxlaw-2806 453 9 tax tax NOUN taxlaw-2806 453 10 changes change NOUN taxlaw-2806 453 11 be be AUX taxlaw-2806 453 12 measured measure VERB taxlaw-2806 453 13 in in ADP taxlaw-2806 453 14 isolation isolation NOUN taxlaw-2806 453 15 ? ? PUNCT taxlaw-2806 453 16 , , PUNCT taxlaw-2806 453 17 100 100 NUM taxlaw-2806 453 18 tax tax NOUN taxlaw-2806 453 19 notes note NOUN taxlaw-2806 453 20 1187 1187 NUM taxlaw-2806 453 21 , , PUNCT taxlaw-2806 453 22 1187 1187 NUM taxlaw-2806 453 23 - - SYM taxlaw-2806 453 24 88 88 NUM taxlaw-2806 453 25 ( ( PUNCT taxlaw-2806 453 26 2003 2003 NUM taxlaw-2806 453 27 ) ) PUNCT taxlaw-2806 453 28 . . PUNCT taxlaw-2806 454 1 107 107 NUM taxlaw-2806 454 2 see see VERB taxlaw-2806 454 3 supra supra PROPN taxlaw-2806 454 4 notes note VERB taxlaw-2806 454 5 85 85 NUM taxlaw-2806 454 6 - - SYM taxlaw-2806 454 7 91 91 NUM taxlaw-2806 454 8 . . PUNCT taxlaw-2806 454 9 18 18 NUM taxlaw-2806 454 10 columbia columbia PROPN taxlaw-2806 454 11 journal journal PROPN taxlaw-2806 454 12 of of ADP taxlaw-2806 454 13 tax tax NOUN taxlaw-2806 454 14 law law NOUN taxlaw-2806 455 1 [ [ X taxlaw-2806 455 2 vol.3:1 vol.3:1 NOUN taxlaw-2806 455 3 the the DET taxlaw-2806 455 4 treasury treasury PROPN taxlaw-2806 455 5 version version NOUN taxlaw-2806 455 6 of of ADP taxlaw-2806 455 7 the the DET taxlaw-2806 455 8 tax tax NOUN taxlaw-2806 455 9 expenditure expenditure NOUN taxlaw-2806 455 10 budget budget NOUN taxlaw-2806 455 11 provides provide VERB taxlaw-2806 455 12 no no DET taxlaw-2806 455 13 distributional distributional ADJ taxlaw-2806 455 14 data datum NOUN taxlaw-2806 455 15 , , PUNCT taxlaw-2806 455 16 and and CCONJ taxlaw-2806 455 17 the the DET taxlaw-2806 455 18 joint joint ADJ taxlaw-2806 455 19 committee committee NOUN taxlaw-2806 455 20 ’s ’s PART taxlaw-2806 455 21 report report NOUN taxlaw-2806 455 22 includes include VERB taxlaw-2806 455 23 data datum NOUN taxlaw-2806 455 24 on on ADP taxlaw-2806 455 25 only only ADV taxlaw-2806 455 26 a a DET taxlaw-2806 455 27 handful handful NOUN taxlaw-2806 455 28 of of ADP taxlaw-2806 455 29 provisions provision NOUN taxlaw-2806 455 30 . . PUNCT taxlaw-2806 456 1 the the DET taxlaw-2806 456 2 most most ADV taxlaw-2806 456 3 comprehensive comprehensive ADJ taxlaw-2806 456 4 recent recent ADJ taxlaw-2806 456 5 analysis analysis NOUN taxlaw-2806 456 6 of of ADP taxlaw-2806 456 7 individual individual ADJ taxlaw-2806 456 8 income income NOUN taxlaw-2806 456 9 tax tax NOUN taxlaw-2806 456 10 expenditures expenditure NOUN taxlaw-2806 456 11 concluded conclude VERB taxlaw-2806 456 12 that that SCONJ taxlaw-2806 456 13 all all DET taxlaw-2806 456 14 income income NOUN taxlaw-2806 456 15 groups group NOUN taxlaw-2806 456 16 benefit benefit VERB taxlaw-2806 456 17 from from ADP taxlaw-2806 456 18 tax tax NOUN taxlaw-2806 456 19 expenditures.108 expenditures.108 PART taxlaw-2806 456 20 high high ADJ taxlaw-2806 456 21 - - PUNCT taxlaw-2806 456 22 income income NOUN taxlaw-2806 456 23 taxpayers taxpayer NOUN taxlaw-2806 456 24 benefit benefit VERB taxlaw-2806 456 25 more more ADJ taxlaw-2806 456 26 than than ADP taxlaw-2806 456 27 low low ADJ taxlaw-2806 456 28 - - PUNCT taxlaw-2806 456 29 income income NOUN taxlaw-2806 456 30 taxpayers taxpayer NOUN taxlaw-2806 456 31 in in ADP taxlaw-2806 456 32 both both DET taxlaw-2806 456 33 dollar dollar NOUN taxlaw-2806 456 34 amounts amount NOUN taxlaw-2806 456 35 and and CCONJ taxlaw-2806 456 36 as as ADP taxlaw-2806 456 37 a a DET taxlaw-2806 456 38 percentage percentage NOUN taxlaw-2806 456 39 of of ADP taxlaw-2806 456 40 their their PRON taxlaw-2806 456 41 income.109 income.109 VERB taxlaw-2806 456 42 however however ADV taxlaw-2806 456 43 , , PUNCT taxlaw-2806 456 44 low low ADJ taxlaw-2806 456 45 - - PUNCT taxlaw-2806 456 46 income income NOUN taxlaw-2806 456 47 taxpayers taxpayer NOUN taxlaw-2806 456 48 benefit benefit VERB taxlaw-2806 456 49 more more ADV taxlaw-2806 456 50 in in ADP taxlaw-2806 456 51 relation relation NOUN taxlaw-2806 456 52 to to ADP taxlaw-2806 456 53 the the DET taxlaw-2806 456 54 taxes taxis NOUN taxlaw-2806 456 55 they they PRON taxlaw-2806 456 56 pay.110 pay.110 VERB taxlaw-2806 456 57 the the DET taxlaw-2806 456 58 study study NOUN taxlaw-2806 456 59 , , PUNCT taxlaw-2806 456 60 conducted conduct VERB taxlaw-2806 456 61 by by ADP taxlaw-2806 456 62 the the DET taxlaw-2806 456 63 tax tax NOUN taxlaw-2806 456 64 policy policy NOUN taxlaw-2806 456 65 center center NOUN taxlaw-2806 456 66 , , PUNCT taxlaw-2806 456 67 provided provide VERB taxlaw-2806 456 68 significantly significantly ADV taxlaw-2806 456 69 more more ADJ taxlaw-2806 456 70 information information NOUN taxlaw-2806 456 71 than than ADP taxlaw-2806 456 72 any any DET taxlaw-2806 456 73 government government NOUN taxlaw-2806 456 74 source source NOUN taxlaw-2806 456 75 , , PUNCT taxlaw-2806 456 76 but but CCONJ taxlaw-2806 456 77 still still ADV taxlaw-2806 456 78 did do AUX taxlaw-2806 456 79 not not PART taxlaw-2806 456 80 include include VERB taxlaw-2806 456 81 business business NOUN taxlaw-2806 456 82 tax tax NOUN taxlaw-2806 456 83 expenditures expenditure NOUN taxlaw-2806 456 84 , , PUNCT taxlaw-2806 456 85 which which PRON taxlaw-2806 456 86 would would AUX taxlaw-2806 456 87 have have AUX taxlaw-2806 456 88 increased increase VERB taxlaw-2806 456 89 the the DET taxlaw-2806 456 90 distribution distribution NOUN taxlaw-2806 456 91 of of ADP taxlaw-2806 456 92 benefits benefit NOUN taxlaw-2806 456 93 to to ADP taxlaw-2806 456 94 high high ADJ taxlaw-2806 456 95 - - PUNCT taxlaw-2806 456 96 income income NOUN taxlaw-2806 456 97 taxpayers.111 taxpayers.111 NOUN taxlaw-2806 456 98 the the DET taxlaw-2806 456 99 government government NOUN taxlaw-2806 456 100 was be AUX taxlaw-2806 456 101 more more ADV taxlaw-2806 456 102 forthcoming forthcoming ADJ taxlaw-2806 456 103 with with ADP taxlaw-2806 456 104 distributional distributional ADJ taxlaw-2806 456 105 data datum NOUN taxlaw-2806 456 106 in in ADP taxlaw-2806 456 107 the the DET taxlaw-2806 456 108 early early ADJ taxlaw-2806 456 109 tax tax NOUN taxlaw-2806 456 110 expenditure expenditure NOUN taxlaw-2806 456 111 budgets budget NOUN taxlaw-2806 456 112 than than SCONJ taxlaw-2806 456 113 it it PRON taxlaw-2806 456 114 is be AUX taxlaw-2806 456 115 today today NOUN taxlaw-2806 456 116 . . PUNCT taxlaw-2806 457 1 in in ADP taxlaw-2806 457 2 the the DET taxlaw-2806 457 3 first first ADJ taxlaw-2806 457 4 budget budget NOUN taxlaw-2806 457 5 , , PUNCT taxlaw-2806 457 6 prepared prepare VERB taxlaw-2806 457 7 jointly jointly ADV taxlaw-2806 457 8 by by ADP taxlaw-2806 457 9 the the DET taxlaw-2806 457 10 joint joint ADJ taxlaw-2806 457 11 committee committee NOUN taxlaw-2806 457 12 and and CCONJ taxlaw-2806 457 13 the the DET taxlaw-2806 457 14 treasury treasury NOUN taxlaw-2806 457 15 , , PUNCT taxlaw-2806 457 16 there there PRON taxlaw-2806 457 17 were be VERB taxlaw-2806 457 18 forty forty NUM taxlaw-2806 457 19 - - PUNCT taxlaw-2806 457 20 three three NUM taxlaw-2806 457 21 distributional distributional ADJ taxlaw-2806 457 22 estimates estimate NOUN taxlaw-2806 457 23 included include VERB taxlaw-2806 457 24 in in ADP taxlaw-2806 457 25 the the DET taxlaw-2806 457 26 presentation presentation NOUN taxlaw-2806 457 27 . . PUNCT taxlaw-2806 458 1 the the DET taxlaw-2806 458 2 next next ADJ taxlaw-2806 458 3 budget budget NOUN taxlaw-2806 458 4 included include VERB taxlaw-2806 458 5 forty forty NUM taxlaw-2806 458 6 - - PUNCT taxlaw-2806 458 7 five five NUM taxlaw-2806 458 8 items item NOUN taxlaw-2806 458 9 in in ADP taxlaw-2806 458 10 the the DET taxlaw-2806 458 11 distributional distributional ADJ taxlaw-2806 458 12 tables table NOUN taxlaw-2806 458 13 . . PUNCT taxlaw-2806 459 1 in in ADP taxlaw-2806 459 2 1975 1975 NUM taxlaw-2806 459 3 , , PUNCT taxlaw-2806 459 4 the the DET taxlaw-2806 459 5 joint joint ADJ taxlaw-2806 459 6 committee committee NOUN taxlaw-2806 459 7 / / SYM taxlaw-2806 459 8 treasury treasury PROPN taxlaw-2806 459 9 included include VERB taxlaw-2806 459 10 no no DET taxlaw-2806 459 11 distribution distribution NOUN taxlaw-2806 459 12 numbers number NOUN taxlaw-2806 459 13 , , PUNCT taxlaw-2806 459 14 apparently apparently ADV taxlaw-2806 459 15 because because SCONJ taxlaw-2806 459 16 the the DET taxlaw-2806 459 17 drafters drafter NOUN taxlaw-2806 459 18 of of ADP taxlaw-2806 459 19 the the DET taxlaw-2806 459 20 report report NOUN taxlaw-2806 459 21 had have VERB taxlaw-2806 459 22 insufficient insufficient ADJ taxlaw-2806 459 23 time time NOUN taxlaw-2806 459 24 to to PART taxlaw-2806 459 25 compile compile VERB taxlaw-2806 459 26 them.112 them.112 NOUN taxlaw-2806 459 27 but but CCONJ taxlaw-2806 459 28 a a DET taxlaw-2806 459 29 few few ADJ taxlaw-2806 459 30 months month NOUN taxlaw-2806 459 31 later later ADV taxlaw-2806 459 32 , , PUNCT taxlaw-2806 459 33 the the DET taxlaw-2806 459 34 1976 1976 NUM taxlaw-2806 459 35 compendium compendium NOUN taxlaw-2806 459 36 prepared prepare VERB taxlaw-2806 459 37 for for ADP taxlaw-2806 459 38 the the DET taxlaw-2806 459 39 senate senate PROPN taxlaw-2806 459 40 budget budget PROPN taxlaw-2806 459 41 committee committee NOUN taxlaw-2806 459 42 included include VERB taxlaw-2806 459 43 fifty fifty NUM taxlaw-2806 459 44 distribution distribution NOUN taxlaw-2806 459 45 tables.113 tables.113 NOUN taxlaw-2806 459 46 distributional distributional ADJ taxlaw-2806 459 47 data datum NOUN taxlaw-2806 459 48 was be AUX taxlaw-2806 459 49 provided provide VERB taxlaw-2806 459 50 for for ADP taxlaw-2806 459 51 virtually virtually ADV taxlaw-2806 459 52 all all PRON taxlaw-2806 459 53 of of ADP taxlaw-2806 459 54 the the DET taxlaw-2806 459 55 individual individual ADJ taxlaw-2806 459 56 provisions provision NOUN taxlaw-2806 459 57 included include VERB taxlaw-2806 459 58 in in ADP taxlaw-2806 459 59 the the DET taxlaw-2806 459 60 tax tax NOUN taxlaw-2806 459 61 expenditure expenditure NOUN taxlaw-2806 459 62 budget budget NOUN taxlaw-2806 459 63 ; ; PUNCT taxlaw-2806 459 64 corporate corporate ADJ taxlaw-2806 459 65 provisions provision NOUN taxlaw-2806 459 66 were be AUX taxlaw-2806 459 67 excluded exclude VERB taxlaw-2806 459 68 to to PART taxlaw-2806 459 69 avoid avoid VERB taxlaw-2806 459 70 making make VERB taxlaw-2806 459 71 assumptions assumption NOUN taxlaw-2806 459 72 about about ADP taxlaw-2806 459 73 which which DET taxlaw-2806 459 74 individuals individual NOUN taxlaw-2806 459 75 to to PART taxlaw-2806 459 76 assign assign VERB taxlaw-2806 459 77 the the DET taxlaw-2806 459 78 benefits benefit NOUN taxlaw-2806 459 79 in in ADP taxlaw-2806 459 80 the the DET taxlaw-2806 459 81 corporate corporate ADJ taxlaw-2806 459 82 tax.114 tax.114 NOUN taxlaw-2806 459 83 although although SCONJ taxlaw-2806 459 84 these these DET taxlaw-2806 459 85 early early ADJ taxlaw-2806 459 86 budgets budget NOUN taxlaw-2806 459 87 included include VERB taxlaw-2806 459 88 distribution distribution NOUN taxlaw-2806 459 89 data datum NOUN taxlaw-2806 459 90 for for ADP taxlaw-2806 459 91 so so ADV taxlaw-2806 459 92 many many ADJ taxlaw-2806 459 93 items item NOUN taxlaw-2806 459 94 , , PUNCT taxlaw-2806 459 95 the the DET taxlaw-2806 459 96 informational informational ADJ taxlaw-2806 459 97 value value NOUN taxlaw-2806 459 98 of of ADP taxlaw-2806 459 99 that that DET taxlaw-2806 459 100 data datum NOUN taxlaw-2806 459 101 was be AUX taxlaw-2806 459 102 somewhat somewhat ADV taxlaw-2806 459 103 limited limited ADJ taxlaw-2806 459 104 because because SCONJ taxlaw-2806 459 105 the the DET taxlaw-2806 459 106 reports report NOUN taxlaw-2806 459 107 did do AUX taxlaw-2806 459 108 not not PART taxlaw-2806 459 109 include include VERB taxlaw-2806 459 110 income income NOUN taxlaw-2806 459 111 distribution distribution NOUN taxlaw-2806 459 112 data datum NOUN taxlaw-2806 459 113 that that PRON taxlaw-2806 459 114 would would AUX taxlaw-2806 459 115 help help VERB taxlaw-2806 459 116 to to PART taxlaw-2806 459 117 evaluate evaluate VERB taxlaw-2806 459 118 the the DET taxlaw-2806 459 119 data datum NOUN taxlaw-2806 459 120 provided provide VERB taxlaw-2806 459 121 on on ADP taxlaw-2806 459 122 the the DET taxlaw-2806 459 123 tax tax NOUN taxlaw-2806 459 124 expenditures expenditure NOUN taxlaw-2806 459 125 . . PUNCT taxlaw-2806 460 1 the the DET taxlaw-2806 460 2 data datum NOUN taxlaw-2806 460 3 included include VERB taxlaw-2806 460 4 the the DET taxlaw-2806 460 5 total total ADJ taxlaw-2806 460 6 revenue revenue NOUN taxlaw-2806 460 7 loss loss NOUN taxlaw-2806 460 8 to to ADP taxlaw-2806 460 9 taxpayers taxpayer NOUN taxlaw-2806 460 10 in in ADP taxlaw-2806 460 11 different different ADJ taxlaw-2806 460 12 income income NOUN taxlaw-2806 460 13 classes class NOUN taxlaw-2806 460 14 as as ADV taxlaw-2806 460 15 well well ADV taxlaw-2806 460 16 as as ADP taxlaw-2806 460 17 the the DET taxlaw-2806 460 18 percentage percentage NOUN taxlaw-2806 460 19 of of ADP taxlaw-2806 460 20 taxable taxable ADJ taxlaw-2806 460 21 returns return NOUN taxlaw-2806 460 22 in in ADP taxlaw-2806 460 23 each each DET taxlaw-2806 460 24 income income NOUN taxlaw-2806 460 25 class class NOUN taxlaw-2806 460 26 , , PUNCT taxlaw-2806 460 27 but but CCONJ taxlaw-2806 460 28 it it PRON taxlaw-2806 460 29 did do AUX taxlaw-2806 460 30 not not PART taxlaw-2806 460 31 include include VERB taxlaw-2806 460 32 the the DET taxlaw-2806 460 33 total total ADJ taxlaw-2806 460 34 income income NOUN taxlaw-2806 460 35 in in ADP taxlaw-2806 460 36 each each DET taxlaw-2806 460 37 class class NOUN taxlaw-2806 460 38 or or CCONJ taxlaw-2806 460 39 nontaxable nontaxable ADJ taxlaw-2806 460 40 returns.115 returns.115 NOUN taxlaw-2806 460 41 total total ADJ taxlaw-2806 460 42 revenue revenue NOUN taxlaw-2806 460 43 loss loss NOUN taxlaw-2806 460 44 is be AUX taxlaw-2806 460 45 not not PART taxlaw-2806 460 46 an an DET taxlaw-2806 460 47 accurate accurate ADJ taxlaw-2806 460 48 measure measure NOUN taxlaw-2806 460 49 of of ADP taxlaw-2806 460 50 benefit.116 benefit.116 ADV taxlaw-2806 460 51 nevertheless nevertheless ADV taxlaw-2806 460 52 , , PUNCT taxlaw-2806 460 53 it it PRON taxlaw-2806 460 54 is be AUX taxlaw-2806 460 55 clear clear ADJ taxlaw-2806 460 56 from from ADP taxlaw-2806 460 57 the the DET taxlaw-2806 460 58 early early ADJ taxlaw-2806 460 59 budgets budget NOUN taxlaw-2806 460 60 that that PRON taxlaw-2806 460 61 high high ADJ taxlaw-2806 460 62 - - PUNCT taxlaw-2806 460 63 income income NOUN taxlaw-2806 460 64 taxpayers taxpayer NOUN taxlaw-2806 460 65 disproportionally disproportionally ADV taxlaw-2806 460 66 benefited benefit VERB taxlaw-2806 460 67 from from ADP taxlaw-2806 460 68 tax tax NOUN taxlaw-2806 460 69 expenditures expenditure NOUN taxlaw-2806 460 70 , , PUNCT taxlaw-2806 460 71 and and CCONJ taxlaw-2806 460 72 tax tax NOUN taxlaw-2806 460 73 expenditures expenditure NOUN taxlaw-2806 460 74 connected connect VERB taxlaw-2806 460 75 to to ADP taxlaw-2806 460 76 investment investment NOUN taxlaw-2806 460 77 income income NOUN taxlaw-2806 460 78 were be AUX taxlaw-2806 460 79 more more ADV taxlaw-2806 460 80 skewed skewed ADJ taxlaw-2806 460 81 to to ADP taxlaw-2806 460 82 high high ADJ taxlaw-2806 460 83 - - PUNCT taxlaw-2806 460 84 income income NOUN taxlaw-2806 460 85 taxpayers taxpayer NOUN taxlaw-2806 460 86 than than ADP taxlaw-2806 460 87 other other ADJ taxlaw-2806 460 88 tax tax NOUN taxlaw-2806 460 89 expenditure expenditure NOUN taxlaw-2806 460 90 provisions.117 provisions.117 VERB taxlaw-2806 460 91 according accord VERB taxlaw-2806 460 92 to to ADP taxlaw-2806 460 93 the the DET taxlaw-2806 460 94 tax tax NOUN taxlaw-2806 460 95 policy policy NOUN taxlaw-2806 460 96 center center NOUN taxlaw-2806 460 97 study study NOUN taxlaw-2806 460 98 , , PUNCT taxlaw-2806 460 99 it it PRON taxlaw-2806 460 100 is be AUX taxlaw-2806 460 101 still still ADV taxlaw-2806 460 102 true true ADJ taxlaw-2806 460 103 that that SCONJ taxlaw-2806 460 104 investment investment NOUN taxlaw-2806 460 105 preferences preference NOUN taxlaw-2806 460 106 are be AUX taxlaw-2806 460 107 most most ADV taxlaw-2806 460 108 beneficial beneficial ADJ taxlaw-2806 460 109 to to ADP taxlaw-2806 460 110 high high ADJ taxlaw-2806 460 111 - - PUNCT taxlaw-2806 460 112 income income NOUN taxlaw-2806 460 113 taxpayers.118 taxpayers.118 NOUN taxlaw-2806 460 114 for for ADP taxlaw-2806 460 115 2007 2007 NUM taxlaw-2806 460 116 , , PUNCT taxlaw-2806 460 117 the the DET taxlaw-2806 460 118 preferential preferential ADJ taxlaw-2806 460 119 rates rate NOUN taxlaw-2806 460 120 on on ADP taxlaw-2806 460 121 capital capital NOUN taxlaw-2806 460 122 gains gain NOUN taxlaw-2806 460 123 and and CCONJ taxlaw-2806 460 124 dividends dividend NOUN taxlaw-2806 460 125 were be AUX taxlaw-2806 460 126 enjoyed enjoy VERB taxlaw-2806 460 127 by by ADP taxlaw-2806 460 128 the the DET taxlaw-2806 460 129 “ " PUNCT taxlaw-2806 460 130 top top ADJ taxlaw-2806 460 131 1 1 NUM taxlaw-2806 460 132 percent percent NOUN taxlaw-2806 460 133 of of ADP taxlaw-2806 460 134 taxpayers taxpayer NOUN taxlaw-2806 460 135 and and CCONJ taxlaw-2806 460 136 provide[d provide[d NOUN taxlaw-2806 460 137 ] ] X taxlaw-2806 460 138 little little ADJ taxlaw-2806 460 139 income income NOUN taxlaw-2806 460 140 gain gain NOUN taxlaw-2806 460 141 for for ADP taxlaw-2806 460 142 anyone anyone PRON taxlaw-2806 460 143 else else ADV taxlaw-2806 460 144 . . PUNCT taxlaw-2806 461 1 ”119 ”119 PROPN taxlaw-2806 461 2 108 108 NUM taxlaw-2806 461 3 leonard leonard PROPN taxlaw-2806 461 4 burman burman NOUN taxlaw-2806 461 5 , , PUNCT taxlaw-2806 461 6 christopher christopher PROPN taxlaw-2806 461 7 geissler geissler PROPN taxlaw-2806 461 8 & & CCONJ taxlaw-2806 461 9 eric eric PROPN taxlaw-2806 461 10 toder toder PROPN taxlaw-2806 461 11 , , PUNCT taxlaw-2806 461 12 how how SCONJ taxlaw-2806 461 13 big big ADJ taxlaw-2806 461 14 are be AUX taxlaw-2806 461 15 total total ADJ taxlaw-2806 461 16 individual individual ADJ taxlaw-2806 461 17 income income NOUN taxlaw-2806 461 18 tax tax NOUN taxlaw-2806 461 19 expenditures expenditure NOUN taxlaw-2806 461 20 and and CCONJ taxlaw-2806 461 21 who who PRON taxlaw-2806 461 22 benefits benefit VERB taxlaw-2806 461 23 from from ADP taxlaw-2806 461 24 them they PRON taxlaw-2806 461 25 ? ? PUNCT taxlaw-2806 461 26 , , PUNCT taxlaw-2806 461 27 98 98 NUM taxlaw-2806 461 28 am be AUX taxlaw-2806 461 29 . . PUNCT taxlaw-2806 462 1 econ econ PROPN taxlaw-2806 462 2 . . PUNCT taxlaw-2806 463 1 rev rev PROPN taxlaw-2806 463 2 . . PROPN taxlaw-2806 463 3 79 79 NUM taxlaw-2806 463 4 , , PUNCT taxlaw-2806 463 5 82 82 NUM taxlaw-2806 463 6 ( ( PUNCT taxlaw-2806 463 7 2008 2008 NUM taxlaw-2806 463 8 ) ) PUNCT taxlaw-2806 463 9 ( ( PUNCT taxlaw-2806 463 10 analyzing analyze VERB taxlaw-2806 463 11 2007 2007 NUM taxlaw-2806 463 12 data datum NOUN taxlaw-2806 463 13 ) ) PUNCT taxlaw-2806 463 14 . . PUNCT taxlaw-2806 464 1 109 109 NUM taxlaw-2806 465 1 i i PRON taxlaw-2806 465 2 d. d. NOUN taxlaw-2806 465 3 110 110 NUM taxlaw-2806 465 4 i i PROPN taxlaw-2806 465 5 d. d. PROPN taxlaw-2806 465 6 111 111 NUM taxlaw-2806 466 1 i i PRON taxlaw-2806 466 2 d. d. PROPN taxlaw-2806 466 3 at at ADP taxlaw-2806 466 4 79 79 NUM taxlaw-2806 466 5 , , PUNCT taxlaw-2806 466 6 80 80 NUM taxlaw-2806 466 7 n.2 n.2 NOUN taxlaw-2806 466 8 . . NOUN taxlaw-2806 467 1 112 112 NUM taxlaw-2806 467 2 staff staff NOUN taxlaw-2806 467 3 of of ADP taxlaw-2806 467 4 joint joint ADJ taxlaw-2806 467 5 comm comm NOUN taxlaw-2806 467 6 . . PUNCT taxlaw-2806 468 1 on on ADP taxlaw-2806 468 2 tax’n tax’n NUM taxlaw-2806 468 3 , , PUNCT taxlaw-2806 468 4 94th 94th ADJ taxlaw-2806 468 5 cong cong NOUN taxlaw-2806 468 6 . . PUNCT taxlaw-2806 468 7 , , PUNCT taxlaw-2806 468 8 estimates estimate NOUN taxlaw-2806 468 9 of of ADP taxlaw-2806 468 10 federal federal ADJ taxlaw-2806 468 11 tax tax NOUN taxlaw-2806 468 12 expenditures expenditure NOUN taxlaw-2806 468 13 5 5 NUM taxlaw-2806 468 14 - - SYM taxlaw-2806 468 15 6 6 NUM taxlaw-2806 468 16 ( ( PUNCT taxlaw-2806 468 17 joint joint ADJ taxlaw-2806 468 18 comm comm NOUN taxlaw-2806 468 19 . . PUNCT taxlaw-2806 469 1 print print NOUN taxlaw-2806 469 2 1975 1975 NUM taxlaw-2806 469 3 ) ) PUNCT taxlaw-2806 469 4 . . PUNCT taxlaw-2806 470 1 113 113 NUM taxlaw-2806 470 2 staff staff NOUN taxlaw-2806 470 3 of of ADP taxlaw-2806 470 4 s. s. PROPN taxlaw-2806 470 5 budget budget PROPN taxlaw-2806 470 6 comm comm NOUN taxlaw-2806 470 7 . . PUNCT taxlaw-2806 470 8 , , PUNCT taxlaw-2806 470 9 94th 94th PROPN taxlaw-2806 470 10 cong cong NOUN taxlaw-2806 470 11 . . PUNCT taxlaw-2806 470 12 , , PUNCT taxlaw-2806 470 13 tax tax NOUN taxlaw-2806 470 14 expenditures expenditure NOUN taxlaw-2806 470 15 compendium compendium NOUN taxlaw-2806 470 16 of of ADP taxlaw-2806 470 17 background background NOUN taxlaw-2806 470 18 material material NOUN taxlaw-2806 470 19 and and CCONJ taxlaw-2806 470 20 individual individual ADJ taxlaw-2806 470 21 provisions provision NOUN taxlaw-2806 470 22 4 4 NUM taxlaw-2806 470 23 ( ( PUNCT taxlaw-2806 470 24 comm comm NOUN taxlaw-2806 470 25 . . PUNCT taxlaw-2806 471 1 print print NOUN taxlaw-2806 471 2 1976 1976 NUM taxlaw-2806 471 3 ) ) PUNCT taxlaw-2806 471 4 . . PUNCT taxlaw-2806 472 1 114 114 NUM taxlaw-2806 473 1 i i PROPN taxlaw-2806 473 2 d. d. PROPN taxlaw-2806 473 3 115 115 NUM taxlaw-2806 473 4 unlike unlike ADP taxlaw-2806 473 5 today today NOUN taxlaw-2806 473 6 , , PUNCT taxlaw-2806 473 7 in in ADP taxlaw-2806 473 8 those those DET taxlaw-2806 473 9 years year NOUN taxlaw-2806 473 10 , , PUNCT taxlaw-2806 473 11 the the DET taxlaw-2806 473 12 tax tax NOUN taxlaw-2806 473 13 policy policy NOUN taxlaw-2806 473 14 center center NOUN taxlaw-2806 473 15 did do AUX taxlaw-2806 473 16 not not PART taxlaw-2806 473 17 supplement supplement VERB taxlaw-2806 473 18 the the DET taxlaw-2806 473 19 government government NOUN taxlaw-2806 473 20 ’s ’s PART taxlaw-2806 473 21 data datum NOUN taxlaw-2806 473 22 with with ADP taxlaw-2806 473 23 additional additional ADJ taxlaw-2806 473 24 distribution distribution NOUN taxlaw-2806 473 25 tables table NOUN taxlaw-2806 473 26 . . PUNCT taxlaw-2806 474 1 116 116 NUM taxlaw-2806 474 2 see see VERB taxlaw-2806 474 3 staff staff NOUN taxlaw-2806 474 4 of of ADP taxlaw-2806 474 5 joint joint ADJ taxlaw-2806 474 6 comm comm NOUN taxlaw-2806 474 7 . . PUNCT taxlaw-2806 475 1 on on ADP taxlaw-2806 475 2 tax’n tax’n NUM taxlaw-2806 475 3 , , PUNCT taxlaw-2806 475 4 103d 103d NUM taxlaw-2806 475 5 cong cong NOUN taxlaw-2806 475 6 . . PROPN taxlaw-2806 475 7 , , PUNCT taxlaw-2806 475 8 methodology methodology NOUN taxlaw-2806 475 9 and and CCONJ taxlaw-2806 475 10 issues issue NOUN taxlaw-2806 475 11 in in ADP taxlaw-2806 475 12 measuring measure VERB taxlaw-2806 475 13 changes change NOUN taxlaw-2806 475 14 in in ADP taxlaw-2806 475 15 the the DET taxlaw-2806 475 16 distribution distribution NOUN taxlaw-2806 475 17 of of ADP taxlaw-2806 475 18 tax tax NOUN taxlaw-2806 475 19 burdens burden NOUN taxlaw-2806 475 20 3 3 NUM taxlaw-2806 475 21 ( ( PUNCT taxlaw-2806 475 22 joint joint ADJ taxlaw-2806 475 23 comm comm NOUN taxlaw-2806 475 24 . . PUNCT taxlaw-2806 476 1 print print NOUN taxlaw-2806 476 2 1993 1993 NUM taxlaw-2806 476 3 ) ) PUNCT taxlaw-2806 476 4 . . PUNCT taxlaw-2806 477 1 117 117 NUM taxlaw-2806 477 2 see see VERB taxlaw-2806 477 3 i i PROPN taxlaw-2806 477 4 d. d. PROPN taxlaw-2806 477 5 118 118 NUM taxlaw-2806 477 6 burman burman NOUN taxlaw-2806 477 7 et et PROPN taxlaw-2806 477 8 al al PROPN taxlaw-2806 477 9 . . PROPN taxlaw-2806 477 10 , , PUNCT taxlaw-2806 477 11 supra supra PROPN taxlaw-2806 477 12 note note PROPN taxlaw-2806 477 13 108 108 NUM taxlaw-2806 477 14 , , PUNCT taxlaw-2806 477 15 at at ADP taxlaw-2806 477 16 79 79 NUM taxlaw-2806 477 17 - - SYM taxlaw-2806 477 18 80 80 NUM taxlaw-2806 477 19 . . PUNCT taxlaw-2806 478 1 119 119 NUM taxlaw-2806 479 1 i i PRON taxlaw-2806 479 2 d. d. PROPN taxlaw-2806 479 3 at at ADP taxlaw-2806 479 4 82 82 NUM taxlaw-2806 479 5 . . PUNCT taxlaw-2806 479 6 2011 2011 NUM taxlaw-2806 479 7 ] ] PUNCT taxlaw-2806 479 8 tax tax NOUN taxlaw-2806 479 9 expenditures expenditure NOUN taxlaw-2806 479 10 , , PUNCT taxlaw-2806 479 11 reform reform NOUN taxlaw-2806 479 12 , , PUNCT taxlaw-2806 479 13 and and CCONJ taxlaw-2806 479 14 distributive distributive ADJ taxlaw-2806 479 15 justice justice NOUN taxlaw-2806 479 16 19 19 NUM taxlaw-2806 479 17 the the DET taxlaw-2806 479 18 joint joint ADJ taxlaw-2806 479 19 committee committee NOUN taxlaw-2806 479 20 has have AUX taxlaw-2806 479 21 long long ADV taxlaw-2806 479 22 included include VERB taxlaw-2806 479 23 about about ADP taxlaw-2806 479 24 a a DET taxlaw-2806 479 25 dozen dozen NOUN taxlaw-2806 479 26 distribution distribution NOUN taxlaw-2806 479 27 tables table NOUN taxlaw-2806 479 28 in in ADP taxlaw-2806 479 29 its its PRON taxlaw-2806 479 30 analysis.120 analysis.120 NOUN taxlaw-2806 479 31 but but CCONJ taxlaw-2806 479 32 the the DET taxlaw-2806 479 33 items item NOUN taxlaw-2806 479 34 that that PRON taxlaw-2806 479 35 are be AUX taxlaw-2806 479 36 included include VERB taxlaw-2806 479 37 in in ADP taxlaw-2806 479 38 the the DET taxlaw-2806 479 39 recent recent ADJ taxlaw-2806 479 40 tables table NOUN taxlaw-2806 479 41 and and CCONJ taxlaw-2806 479 42 appear appear VERB taxlaw-2806 479 43 most most ADV taxlaw-2806 479 44 favorable favorable ADJ taxlaw-2806 479 45 to to ADP taxlaw-2806 479 46 the the DET taxlaw-2806 479 47 rich rich ADJ taxlaw-2806 479 48 , , PUNCT taxlaw-2806 479 49 such such ADJ taxlaw-2806 479 50 as as ADP taxlaw-2806 479 51 the the DET taxlaw-2806 479 52 mortgage mortgage NOUN taxlaw-2806 479 53 interest interest NOUN taxlaw-2806 479 54 deduction deduction NOUN taxlaw-2806 479 55 , , PUNCT taxlaw-2806 479 56 are be AUX taxlaw-2806 479 57 not not PART taxlaw-2806 479 58 the the DET taxlaw-2806 479 59 ones one NOUN taxlaw-2806 479 60 that that PRON taxlaw-2806 479 61 appeared appear VERB taxlaw-2806 479 62 most most ADV taxlaw-2806 479 63 favorable favorable ADJ taxlaw-2806 479 64 to to ADP taxlaw-2806 479 65 the the DET taxlaw-2806 479 66 rich rich ADJ taxlaw-2806 479 67 in in ADP taxlaw-2806 479 68 the the DET taxlaw-2806 479 69 early early ADJ taxlaw-2806 479 70 budgets budget NOUN taxlaw-2806 479 71 . . PUNCT taxlaw-2806 480 1 in in ADP taxlaw-2806 480 2 1981 1981 NUM taxlaw-2806 480 3 , , PUNCT taxlaw-2806 480 4 consistent consistent ADJ taxlaw-2806 480 5 with with ADP taxlaw-2806 480 6 the the DET taxlaw-2806 480 7 tax tax NOUN taxlaw-2806 480 8 policy policy NOUN taxlaw-2806 480 9 center center NOUN taxlaw-2806 480 10 ’s ’s PART taxlaw-2806 480 11 analysis analysis NOUN taxlaw-2806 480 12 for for ADP taxlaw-2806 480 13 2007 2007 NUM taxlaw-2806 480 14 , , PUNCT taxlaw-2806 480 15 the the DET taxlaw-2806 480 16 joint joint ADJ taxlaw-2806 480 17 committee committee NOUN taxlaw-2806 480 18 ’s ’s PART taxlaw-2806 480 19 analysis analysis NOUN taxlaw-2806 480 20 showed show VERB taxlaw-2806 480 21 that that SCONJ taxlaw-2806 480 22 the the DET taxlaw-2806 480 23 preference preference NOUN taxlaw-2806 480 24 for for ADP taxlaw-2806 480 25 capital capital NOUN taxlaw-2806 480 26 gains gain NOUN taxlaw-2806 480 27 provided provide VERB taxlaw-2806 480 28 an an DET taxlaw-2806 480 29 enormous enormous ADJ taxlaw-2806 480 30 benefit benefit NOUN taxlaw-2806 480 31 for for ADP taxlaw-2806 480 32 high high ADJ taxlaw-2806 480 33 - - PUNCT taxlaw-2806 480 34 income income NOUN taxlaw-2806 480 35 taxpayers.121 taxpayers.121 NOUN taxlaw-2806 480 36 the the DET taxlaw-2806 480 37 most most ADV taxlaw-2806 480 38 recent recent ADJ taxlaw-2806 480 39 budget budget NOUN taxlaw-2806 480 40 included include VERB taxlaw-2806 480 41 no no DET taxlaw-2806 480 42 distribution distribution NOUN taxlaw-2806 480 43 table table NOUN taxlaw-2806 480 44 for for ADP taxlaw-2806 480 45 any any DET taxlaw-2806 480 46 investment investment NOUN taxlaw-2806 480 47 - - PUNCT taxlaw-2806 480 48 related relate VERB taxlaw-2806 480 49 tax tax NOUN taxlaw-2806 480 50 expenditure,122 expenditure,122 PROPN taxlaw-2806 480 51 and and CCONJ taxlaw-2806 480 52 the the DET taxlaw-2806 480 53 treasury treasury NOUN taxlaw-2806 480 54 no no ADV taxlaw-2806 480 55 longer long ADV taxlaw-2806 480 56 treats treat VERB taxlaw-2806 480 57 the the DET taxlaw-2806 480 58 preference preference NOUN taxlaw-2806 480 59 for for ADP taxlaw-2806 480 60 capital capital NOUN taxlaw-2806 480 61 gains gain NOUN taxlaw-2806 480 62 as as ADP taxlaw-2806 480 63 a a DET taxlaw-2806 480 64 tax tax NOUN taxlaw-2806 480 65 expenditure.123 expenditure.123 VERB taxlaw-2806 480 66 the the DET taxlaw-2806 480 67 joint joint ADJ taxlaw-2806 480 68 committee committee NOUN taxlaw-2806 480 69 ’s ’s PART taxlaw-2806 480 70 choice choice NOUN taxlaw-2806 480 71 to to PART taxlaw-2806 480 72 include include VERB taxlaw-2806 480 73 distribution distribution NOUN taxlaw-2806 480 74 tables table NOUN taxlaw-2806 480 75 for for ADP taxlaw-2806 480 76 more more ADJ taxlaw-2806 480 77 social social ADJ taxlaw-2806 480 78 - - PUNCT taxlaw-2806 480 79 policy policy NOUN taxlaw-2806 480 80 flavored flavor VERB taxlaw-2806 480 81 tax tax NOUN taxlaw-2806 480 82 expenditures expenditure NOUN taxlaw-2806 480 83 , , PUNCT taxlaw-2806 480 84 but but CCONJ taxlaw-2806 480 85 not not PART taxlaw-2806 480 86 for for ADP taxlaw-2806 480 87 investment investment NOUN taxlaw-2806 480 88 preferences preference NOUN taxlaw-2806 480 89 , , PUNCT taxlaw-2806 480 90 clearly clearly ADV taxlaw-2806 480 91 skews skew VERB taxlaw-2806 480 92 the the DET taxlaw-2806 480 93 distribution distribution NOUN taxlaw-2806 480 94 tables table NOUN taxlaw-2806 480 95 so so SCONJ taxlaw-2806 480 96 that that SCONJ taxlaw-2806 480 97 current current ADJ taxlaw-2806 480 98 tax tax NOUN taxlaw-2806 480 99 expenditures expenditure NOUN taxlaw-2806 480 100 appear appear VERB taxlaw-2806 480 101 more more ADV taxlaw-2806 480 102 favorable favorable ADJ taxlaw-2806 480 103 to to PART taxlaw-2806 480 104 lowerincome lowerincome VERB taxlaw-2806 480 105 taxpayers taxpayer NOUN taxlaw-2806 480 106 than than SCONJ taxlaw-2806 480 107 is be AUX taxlaw-2806 480 108 warranted warrant VERB taxlaw-2806 480 109 . . PUNCT taxlaw-2806 481 1 a a DET taxlaw-2806 481 2 more more ADV taxlaw-2806 481 3 extensive extensive ADJ taxlaw-2806 481 4 distributional distributional ADJ taxlaw-2806 481 5 analysis analysis NOUN taxlaw-2806 481 6 of of ADP taxlaw-2806 481 7 investment investment NOUN taxlaw-2806 481 8 provisions provision NOUN taxlaw-2806 481 9 would would AUX taxlaw-2806 481 10 provide provide VERB taxlaw-2806 481 11 a a DET taxlaw-2806 481 12 more more ADV taxlaw-2806 481 13 balanced balanced ADJ taxlaw-2806 481 14 impression impression NOUN taxlaw-2806 481 15 of of ADP taxlaw-2806 481 16 the the DET taxlaw-2806 481 17 distribution distribution NOUN taxlaw-2806 481 18 of of ADP taxlaw-2806 481 19 tax tax NOUN taxlaw-2806 481 20 expenditures expenditure NOUN taxlaw-2806 481 21 overall overall ADJ taxlaw-2806 481 22 . . PUNCT taxlaw-2806 482 1 a a DET taxlaw-2806 482 2 more more ADV taxlaw-2806 482 3 detailed detailed ADJ taxlaw-2806 482 4 set set NOUN taxlaw-2806 482 5 of of ADP taxlaw-2806 482 6 information information NOUN taxlaw-2806 482 7 would would AUX taxlaw-2806 482 8 be be AUX taxlaw-2806 482 9 helpful helpful ADJ taxlaw-2806 482 10 to to ADP taxlaw-2806 482 11 policymakers policymaker NOUN taxlaw-2806 482 12 in in ADP taxlaw-2806 482 13 evaluating evaluate VERB taxlaw-2806 482 14 who who PRON taxlaw-2806 482 15 benefits benefit VERB taxlaw-2806 482 16 from from ADP taxlaw-2806 482 17 tax tax NOUN taxlaw-2806 482 18 expenditures expenditure NOUN taxlaw-2806 482 19 . . PUNCT taxlaw-2806 483 1 in in ADP taxlaw-2806 483 2 addition addition NOUN taxlaw-2806 483 3 , , PUNCT taxlaw-2806 483 4 an an DET taxlaw-2806 483 5 integrated integrate VERB taxlaw-2806 483 6 distributional distributional ADJ taxlaw-2806 483 7 analysis analysis NOUN taxlaw-2806 483 8 of of ADP taxlaw-2806 483 9 taxes taxis NOUN taxlaw-2806 483 10 and and CCONJ taxlaw-2806 483 11 spending spending NOUN taxlaw-2806 483 12 would would AUX taxlaw-2806 483 13 give give VERB taxlaw-2806 483 14 a a DET taxlaw-2806 483 15 more more ADV taxlaw-2806 483 16 complete complete ADJ taxlaw-2806 483 17 picture picture NOUN taxlaw-2806 483 18 of of ADP taxlaw-2806 483 19 the the DET taxlaw-2806 483 20 benefits benefit NOUN taxlaw-2806 483 21 and and CCONJ taxlaw-2806 483 22 burdens burden NOUN taxlaw-2806 483 23 of of ADP taxlaw-2806 483 24 government.124 government.124 PROPN taxlaw-2806 483 25 2 2 NUM taxlaw-2806 483 26 . . PUNCT taxlaw-2806 484 1 the the DET taxlaw-2806 484 2 real real ADJ taxlaw-2806 484 3 incidence incidence NOUN taxlaw-2806 484 4 of of ADP taxlaw-2806 484 5 tax tax NOUN taxlaw-2806 484 6 benefits benefit NOUN taxlaw-2806 484 7 matters matter NOUN taxlaw-2806 484 8 while while SCONJ taxlaw-2806 484 9 distributional distributional ADJ taxlaw-2806 484 10 tables table NOUN taxlaw-2806 484 11 are be AUX taxlaw-2806 484 12 helpful helpful ADJ taxlaw-2806 484 13 , , PUNCT taxlaw-2806 484 14 they they PRON taxlaw-2806 484 15 can can AUX taxlaw-2806 484 16 also also ADV taxlaw-2806 484 17 be be AUX taxlaw-2806 484 18 misleading misleading ADJ taxlaw-2806 484 19 because because SCONJ taxlaw-2806 484 20 they they PRON taxlaw-2806 484 21 measure measure VERB taxlaw-2806 484 22 dollars dollar NOUN taxlaw-2806 484 23 claimed claim VERB taxlaw-2806 484 24 on on ADP taxlaw-2806 484 25 tax tax NOUN taxlaw-2806 484 26 returns return NOUN taxlaw-2806 484 27 . . PUNCT taxlaw-2806 485 1 the the DET taxlaw-2806 485 2 person person NOUN taxlaw-2806 485 3 who who PRON taxlaw-2806 485 4 reduces reduce VERB taxlaw-2806 485 5 her her PRON taxlaw-2806 485 6 tax tax NOUN taxlaw-2806 485 7 on on ADP taxlaw-2806 485 8 account account NOUN taxlaw-2806 485 9 of of ADP taxlaw-2806 485 10 a a DET taxlaw-2806 485 11 tax tax NOUN taxlaw-2806 485 12 expenditure expenditure NOUN taxlaw-2806 485 13 provision provision NOUN taxlaw-2806 485 14 may may AUX taxlaw-2806 485 15 not not PART taxlaw-2806 485 16 actually actually ADV taxlaw-2806 485 17 be be AUX taxlaw-2806 485 18 any any ADV taxlaw-2806 485 19 better well ADJ taxlaw-2806 485 20 off off ADV taxlaw-2806 485 21 than than SCONJ taxlaw-2806 485 22 she she PRON taxlaw-2806 485 23 would would AUX taxlaw-2806 485 24 have have AUX taxlaw-2806 485 25 been be AUX taxlaw-2806 485 26 without without ADP taxlaw-2806 485 27 the the DET taxlaw-2806 485 28 tax tax NOUN taxlaw-2806 485 29 expenditure expenditure NOUN taxlaw-2806 485 30 . . PUNCT taxlaw-2806 486 1 we we PRON taxlaw-2806 486 2 need need VERB taxlaw-2806 486 3 to to PART taxlaw-2806 486 4 know know VERB taxlaw-2806 486 5 the the DET taxlaw-2806 486 6 real real ADJ taxlaw-2806 486 7 incidence incidence NOUN taxlaw-2806 486 8 of of ADP taxlaw-2806 486 9 the the DET taxlaw-2806 486 10 benefits benefit NOUN taxlaw-2806 486 11 — — PUNCT taxlaw-2806 486 12 who who PRON taxlaw-2806 486 13 is be AUX taxlaw-2806 486 14 actually actually ADV taxlaw-2806 486 15 made make VERB taxlaw-2806 486 16 better well ADJ taxlaw-2806 486 17 off off ADP taxlaw-2806 486 18 on on ADP taxlaw-2806 486 19 account account NOUN taxlaw-2806 486 20 of of ADP taxlaw-2806 486 21 the the DET taxlaw-2806 486 22 tax tax NOUN taxlaw-2806 486 23 provision provision NOUN taxlaw-2806 486 24 . . PUNCT taxlaw-2806 487 1 there there PRON taxlaw-2806 487 2 are be VERB taxlaw-2806 487 3 no no DET taxlaw-2806 487 4 distributional distributional ADJ taxlaw-2806 487 5 tables table NOUN taxlaw-2806 487 6 prepared prepare VERB taxlaw-2806 487 7 by by ADP taxlaw-2806 487 8 anyone anyone PRON taxlaw-2806 487 9 that that PRON taxlaw-2806 487 10 provides provide VERB taxlaw-2806 487 11 this this DET taxlaw-2806 487 12 information information NOUN taxlaw-2806 487 13 , , PUNCT taxlaw-2806 487 14 but but CCONJ taxlaw-2806 487 15 it it PRON taxlaw-2806 487 16 is be AUX taxlaw-2806 487 17 crucial crucial ADJ taxlaw-2806 487 18 to to ADP taxlaw-2806 487 19 understanding understand VERB taxlaw-2806 487 20 the the DET taxlaw-2806 487 21 true true ADJ taxlaw-2806 487 22 effect effect NOUN taxlaw-2806 487 23 of of ADP taxlaw-2806 487 24 tax tax NOUN taxlaw-2806 487 25 expenditures expenditure NOUN taxlaw-2806 487 26 on on ADP taxlaw-2806 487 27 individuals individual NOUN taxlaw-2806 487 28 . . PUNCT taxlaw-2806 488 1 consider consider VERB taxlaw-2806 488 2 this this DET taxlaw-2806 488 3 example example NOUN taxlaw-2806 488 4 . . PUNCT taxlaw-2806 489 1 the the DET taxlaw-2806 489 2 tax tax NOUN taxlaw-2806 489 3 law law NOUN taxlaw-2806 489 4 might might AUX taxlaw-2806 489 5 allow allow VERB taxlaw-2806 489 6 a a DET taxlaw-2806 489 7 deduction deduction NOUN taxlaw-2806 489 8 for for ADP taxlaw-2806 489 9 installing instal VERB taxlaw-2806 489 10 energy energy NOUN taxlaw-2806 489 11 - - PUNCT taxlaw-2806 489 12 saving save VERB taxlaw-2806 489 13 windows window NOUN taxlaw-2806 489 14 . . PUNCT taxlaw-2806 490 1 such such DET taxlaw-2806 490 2 a a DET taxlaw-2806 490 3 provision provision NOUN taxlaw-2806 490 4 would would AUX taxlaw-2806 490 5 constitute constitute VERB taxlaw-2806 490 6 a a DET taxlaw-2806 490 7 tax tax NOUN taxlaw-2806 490 8 expenditure expenditure NOUN taxlaw-2806 490 9 . . PUNCT taxlaw-2806 491 1 assume assume VERB taxlaw-2806 491 2 that that SCONJ taxlaw-2806 491 3 prior prior ADV taxlaw-2806 491 4 to to ADP taxlaw-2806 491 5 such such DET taxlaw-2806 491 6 a a DET taxlaw-2806 491 7 deduction deduction NOUN taxlaw-2806 491 8 being be AUX taxlaw-2806 491 9 adopted adopt VERB taxlaw-2806 491 10 into into ADP taxlaw-2806 491 11 law law NOUN taxlaw-2806 491 12 , , PUNCT taxlaw-2806 491 13 energy energy NOUN taxlaw-2806 491 14 saving save VERB taxlaw-2806 491 15 windows window NOUN taxlaw-2806 491 16 cost cost VERB taxlaw-2806 491 17 $ $ SYM taxlaw-2806 491 18 1,000 1,000 NUM taxlaw-2806 491 19 120 120 NUM taxlaw-2806 491 20 in in ADP taxlaw-2806 491 21 1981 1981 NUM taxlaw-2806 491 22 , , PUNCT taxlaw-2806 491 23 there there PRON taxlaw-2806 491 24 were be VERB taxlaw-2806 491 25 12 12 NUM taxlaw-2806 491 26 provisions provision NOUN taxlaw-2806 491 27 in in ADP taxlaw-2806 491 28 the the DET taxlaw-2806 491 29 tables table NOUN taxlaw-2806 491 30 , , PUNCT taxlaw-2806 491 31 and and CCONJ taxlaw-2806 491 32 in in ADP taxlaw-2806 491 33 2010 2010 NUM taxlaw-2806 491 34 , , PUNCT taxlaw-2806 491 35 there there PRON taxlaw-2806 491 36 were be VERB taxlaw-2806 491 37 still still ADV taxlaw-2806 491 38 12 12 NUM taxlaw-2806 491 39 . . PUNCT taxlaw-2806 492 1 see see VERB taxlaw-2806 492 2 infra infra NOUN taxlaw-2806 492 3 notes note VERB taxlaw-2806 492 4 121 121 NUM taxlaw-2806 492 5 - - SYM taxlaw-2806 492 6 122 122 NUM taxlaw-2806 492 7 . . NOUN taxlaw-2806 492 8 121 121 NUM taxlaw-2806 492 9 staff staff NOUN taxlaw-2806 492 10 of of ADP taxlaw-2806 492 11 joint joint ADJ taxlaw-2806 492 12 comm comm NOUN taxlaw-2806 492 13 . . PUNCT taxlaw-2806 493 1 on on ADP taxlaw-2806 493 2 tax’n tax’n NUM taxlaw-2806 493 3 , , PUNCT taxlaw-2806 493 4 97th 97th ADJ taxlaw-2806 493 5 cong cong NOUN taxlaw-2806 493 6 . . PUNCT taxlaw-2806 493 7 , , PUNCT taxlaw-2806 493 8 estimates estimate NOUN taxlaw-2806 493 9 of of ADP taxlaw-2806 493 10 federal federal ADJ taxlaw-2806 493 11 tax tax NOUN taxlaw-2806 493 12 expenditures expenditure NOUN taxlaw-2806 493 13 for for ADP taxlaw-2806 493 14 fiscal fiscal ADJ taxlaw-2806 493 15 years year NOUN taxlaw-2806 493 16 1981 1981 NUM taxlaw-2806 493 17 - - SYM taxlaw-2806 493 18 1986 1986 NUM taxlaw-2806 493 19 , , PUNCT taxlaw-2806 493 20 at at ADP taxlaw-2806 493 21 19 19 NUM taxlaw-2806 493 22 ( ( PUNCT taxlaw-2806 493 23 joint joint ADJ taxlaw-2806 493 24 comm comm NOUN taxlaw-2806 493 25 . . PUNCT taxlaw-2806 494 1 print print NOUN taxlaw-2806 494 2 1981 1981 NUM taxlaw-2806 494 3 ) ) PUNCT taxlaw-2806 494 4 . . PUNCT taxlaw-2806 495 1 122 122 NUM taxlaw-2806 495 2 staff staff NOUN taxlaw-2806 495 3 of of ADP taxlaw-2806 495 4 joint joint ADJ taxlaw-2806 495 5 comm comm NOUN taxlaw-2806 495 6 . . PUNCT taxlaw-2806 496 1 on on ADP taxlaw-2806 496 2 tax’n tax’n NUM taxlaw-2806 496 3 , , PUNCT taxlaw-2806 496 4 111th 111th ADJ taxlaw-2806 496 5 cong cong NOUN taxlaw-2806 496 6 . . PUNCT taxlaw-2806 496 7 , , PUNCT taxlaw-2806 496 8 estimates estimate NOUN taxlaw-2806 496 9 of of ADP taxlaw-2806 496 10 federal federal ADJ taxlaw-2806 496 11 tax tax NOUN taxlaw-2806 496 12 expenditures expenditure NOUN taxlaw-2806 496 13 for for ADP taxlaw-2806 496 14 fiscal fiscal ADJ taxlaw-2806 496 15 years year NOUN taxlaw-2806 496 16 2009 2009 NUM taxlaw-2806 496 17 - - SYM taxlaw-2806 496 18 2013 2013 NUM taxlaw-2806 496 19 , , PUNCT taxlaw-2806 496 20 at at ADP taxlaw-2806 496 21 49 49 NUM taxlaw-2806 496 22 - - SYM taxlaw-2806 496 23 54 54 NUM taxlaw-2806 496 24 ( ( PUNCT taxlaw-2806 496 25 joint joint ADJ taxlaw-2806 496 26 comm comm NOUN taxlaw-2806 496 27 . . PUNCT taxlaw-2806 497 1 print print NOUN taxlaw-2806 497 2 2010 2010 NUM taxlaw-2806 497 3 ) ) PUNCT taxlaw-2806 497 4 . . PUNCT taxlaw-2806 498 1 the the DET taxlaw-2806 498 2 items item NOUN taxlaw-2806 498 3 included include VERB taxlaw-2806 498 4 in in ADP taxlaw-2806 498 5 the the DET taxlaw-2806 498 6 2010 2010 NUM taxlaw-2806 498 7 distribution distribution NOUN taxlaw-2806 498 8 tables table NOUN taxlaw-2806 498 9 are be AUX taxlaw-2806 498 10 : : PUNCT taxlaw-2806 498 11 medical medical ADJ taxlaw-2806 498 12 deduction deduction NOUN taxlaw-2806 498 13 , , PUNCT taxlaw-2806 498 14 real real ADJ taxlaw-2806 498 15 estate estate NOUN taxlaw-2806 498 16 tax tax NOUN taxlaw-2806 498 17 deduction deduction NOUN taxlaw-2806 498 18 , , PUNCT taxlaw-2806 498 19 salt salt NOUN taxlaw-2806 498 20 deduction deduction NOUN taxlaw-2806 498 21 , , PUNCT taxlaw-2806 498 22 charitable charitable ADJ taxlaw-2806 498 23 deduction deduction NOUN taxlaw-2806 498 24 , , PUNCT taxlaw-2806 498 25 child child NOUN taxlaw-2806 498 26 care care NOUN taxlaw-2806 498 27 credit credit NOUN taxlaw-2806 498 28 , , PUNCT taxlaw-2806 498 29 eitc eitc NOUN taxlaw-2806 498 30 , , PUNCT taxlaw-2806 498 31 social social ADJ taxlaw-2806 498 32 security security NOUN taxlaw-2806 498 33 exclusion exclusion NOUN taxlaw-2806 498 34 , , PUNCT taxlaw-2806 498 35 child child NOUN taxlaw-2806 498 36 credit credit NOUN taxlaw-2806 498 37 , , PUNCT taxlaw-2806 498 38 education education NOUN taxlaw-2806 498 39 credits credit NOUN taxlaw-2806 498 40 , , PUNCT taxlaw-2806 498 41 student student NOUN taxlaw-2806 498 42 loan loan NOUN taxlaw-2806 498 43 interest interest NOUN taxlaw-2806 498 44 deduction deduction NOUN taxlaw-2806 498 45 , , PUNCT taxlaw-2806 498 46 mortgage mortgage NOUN taxlaw-2806 498 47 interest interest NOUN taxlaw-2806 498 48 deduction deduction NOUN taxlaw-2806 498 49 , , PUNCT taxlaw-2806 498 50 and and CCONJ taxlaw-2806 498 51 the the DET taxlaw-2806 498 52 negative negative ADJ taxlaw-2806 498 53 tax tax NOUN taxlaw-2806 498 54 expenditure expenditure NOUN taxlaw-2806 498 55 for for ADP taxlaw-2806 498 56 phase phase NOUN taxlaw-2806 498 57 out out ADP taxlaw-2806 498 58 of of ADP taxlaw-2806 498 59 the the DET taxlaw-2806 498 60 personal personal ADJ taxlaw-2806 498 61 exemption exemption NOUN taxlaw-2806 498 62 . . PUNCT taxlaw-2806 499 1 123 123 NUM taxlaw-2806 499 2 in in ADP taxlaw-2806 499 3 2004 2004 NUM taxlaw-2806 499 4 , , PUNCT taxlaw-2806 499 5 the the DET taxlaw-2806 499 6 treasury treasury NOUN taxlaw-2806 499 7 stopped stop VERB taxlaw-2806 499 8 treating treat VERB taxlaw-2806 499 9 the the DET taxlaw-2806 499 10 preferential preferential ADJ taxlaw-2806 499 11 rates rate NOUN taxlaw-2806 499 12 for for ADP taxlaw-2806 499 13 capital capital NOUN taxlaw-2806 499 14 gains gain NOUN taxlaw-2806 499 15 and and CCONJ taxlaw-2806 499 16 dividend dividend NOUN taxlaw-2806 499 17 as as ADP taxlaw-2806 499 18 tax tax NOUN taxlaw-2806 499 19 expenditures expenditure NOUN taxlaw-2806 499 20 , , PUNCT taxlaw-2806 499 21 even even ADV taxlaw-2806 499 22 though though SCONJ taxlaw-2806 499 23 they they PRON taxlaw-2806 499 24 had have AUX taxlaw-2806 499 25 been be AUX taxlaw-2806 499 26 designated designate VERB taxlaw-2806 499 27 that that DET taxlaw-2806 499 28 way way NOUN taxlaw-2806 499 29 since since SCONJ taxlaw-2806 499 30 the the DET taxlaw-2806 499 31 first first ADJ taxlaw-2806 499 32 budget budget NOUN taxlaw-2806 499 33 was be AUX taxlaw-2806 499 34 prepared prepare VERB taxlaw-2806 499 35 in in ADP taxlaw-2806 499 36 1972 1972 NUM taxlaw-2806 499 37 ( ( PUNCT taxlaw-2806 499 38 in in ADP taxlaw-2806 499 39 fact fact NOUN taxlaw-2806 499 40 , , PUNCT taxlaw-2806 499 41 in in ADP taxlaw-2806 499 42 the the DET taxlaw-2806 499 43 first first ADJ taxlaw-2806 499 44 budget budget NOUN taxlaw-2806 499 45 , , PUNCT taxlaw-2806 499 46 the the DET taxlaw-2806 499 47 capital capital NOUN taxlaw-2806 499 48 gains gain NOUN taxlaw-2806 499 49 preference preference NOUN taxlaw-2806 499 50 was be AUX taxlaw-2806 499 51 the the DET taxlaw-2806 499 52 largest large ADJ taxlaw-2806 499 53 single single ADJ taxlaw-2806 499 54 item item NOUN taxlaw-2806 499 55 ) ) PUNCT taxlaw-2806 499 56 . . PUNCT taxlaw-2806 500 1 in in ADP taxlaw-2806 500 2 changing change VERB taxlaw-2806 500 3 the the DET taxlaw-2806 500 4 treatment treatment NOUN taxlaw-2806 500 5 , , PUNCT taxlaw-2806 500 6 the the DET taxlaw-2806 500 7 administration administration NOUN taxlaw-2806 500 8 explained explain VERB taxlaw-2806 500 9 that that SCONJ taxlaw-2806 500 10 the the DET taxlaw-2806 500 11 double double ADJ taxlaw-2806 500 12 taxation taxation NOUN taxlaw-2806 500 13 of of ADP taxlaw-2806 500 14 corporate corporate ADJ taxlaw-2806 500 15 income income NOUN taxlaw-2806 500 16 under under ADP taxlaw-2806 500 17 a a DET taxlaw-2806 500 18 system system NOUN taxlaw-2806 500 19 with with ADP taxlaw-2806 500 20 a a DET taxlaw-2806 500 21 separate separate ADJ taxlaw-2806 500 22 corporate corporate ADJ taxlaw-2806 500 23 tax tax NOUN taxlaw-2806 500 24 was be AUX taxlaw-2806 500 25 being be AUX taxlaw-2806 500 26 offset offset VERB taxlaw-2806 500 27 by by ADP taxlaw-2806 500 28 the the DET taxlaw-2806 500 29 reduced reduce VERB taxlaw-2806 500 30 taxation taxation NOUN taxlaw-2806 500 31 of of ADP taxlaw-2806 500 32 capital capital NOUN taxlaw-2806 500 33 gains gain NOUN taxlaw-2806 500 34 and and CCONJ taxlaw-2806 500 35 dividends dividend NOUN taxlaw-2806 500 36 , , PUNCT taxlaw-2806 500 37 making make VERB taxlaw-2806 500 38 the the DET taxlaw-2806 500 39 preference preference NOUN taxlaw-2806 500 40 an an DET taxlaw-2806 500 41 integral integral ADJ taxlaw-2806 500 42 part part NOUN taxlaw-2806 500 43 of of ADP taxlaw-2806 500 44 that that DET taxlaw-2806 500 45 structure structure NOUN taxlaw-2806 500 46 , , PUNCT taxlaw-2806 500 47 rather rather ADV taxlaw-2806 500 48 than than ADP taxlaw-2806 500 49 a a DET taxlaw-2806 500 50 tax tax NOUN taxlaw-2806 500 51 expenditure expenditure NOUN taxlaw-2806 500 52 that that PRON taxlaw-2806 500 53 provided provide VERB taxlaw-2806 500 54 a a DET taxlaw-2806 500 55 special special ADJ taxlaw-2806 500 56 rate rate NOUN taxlaw-2806 500 57 for for ADP taxlaw-2806 500 58 income income NOUN taxlaw-2806 500 59 from from ADP taxlaw-2806 500 60 particular particular ADJ taxlaw-2806 500 61 sources source NOUN taxlaw-2806 500 62 . . PUNCT taxlaw-2806 501 1 office office NOUN taxlaw-2806 501 2 of of ADP taxlaw-2806 501 3 mgmt mgmt PROPN taxlaw-2806 501 4 . . PROPN taxlaw-2806 501 5 & & CCONJ taxlaw-2806 501 6 budget budget PROPN taxlaw-2806 501 7 , , PUNCT taxlaw-2806 501 8 exec exec NOUN taxlaw-2806 501 9 . . PUNCT taxlaw-2806 502 1 office office NOUN taxlaw-2806 502 2 of of ADP taxlaw-2806 502 3 the the DET taxlaw-2806 502 4 president president NOUN taxlaw-2806 502 5 , , PUNCT taxlaw-2806 502 6 analytical analytical ADJ taxlaw-2806 502 7 perspectives perspective NOUN taxlaw-2806 502 8 , , PUNCT taxlaw-2806 502 9 budget budget NOUN taxlaw-2806 502 10 of of ADP taxlaw-2806 502 11 the the DET taxlaw-2806 502 12 united united PROPN taxlaw-2806 502 13 states states PROPN taxlaw-2806 502 14 , , PUNCT taxlaw-2806 502 15 fiscal fiscal ADJ taxlaw-2806 502 16 year year NOUN taxlaw-2806 502 17 2004 2004 NUM taxlaw-2806 502 18 , , PUNCT taxlaw-2806 502 19 at at ADP taxlaw-2806 502 20 138 138 NUM taxlaw-2806 502 21 - - SYM taxlaw-2806 502 22 39 39 NUM taxlaw-2806 502 23 ( ( PUNCT taxlaw-2806 502 24 2003 2003 NUM taxlaw-2806 502 25 ) ) PUNCT taxlaw-2806 502 26 , , PUNCT taxlaw-2806 502 27 available available ADJ taxlaw-2806 502 28 at at ADP taxlaw-2806 502 29 http://www.gpoaccess.gov/usbudget/fy04/browse.html http://www.gpoaccess.gov/usbudget/fy04/browse.html PROPN taxlaw-2806 502 30 . . PUNCT taxlaw-2806 503 1 124 124 NUM taxlaw-2806 503 2 the the DET taxlaw-2806 503 3 joint joint ADJ taxlaw-2806 503 4 committee committee NOUN taxlaw-2806 503 5 never never ADV taxlaw-2806 503 6 models model VERB taxlaw-2806 503 7 the the DET taxlaw-2806 503 8 effects effect NOUN taxlaw-2806 503 9 of of ADP taxlaw-2806 503 10 spending spending NOUN taxlaw-2806 503 11 programs program NOUN taxlaw-2806 503 12 . . PUNCT taxlaw-2806 504 1 see see VERB taxlaw-2806 504 2 staff staff NOUN taxlaw-2806 504 3 of of ADP taxlaw-2806 504 4 joint joint ADJ taxlaw-2806 504 5 comm comm NOUN taxlaw-2806 504 6 . . PUNCT taxlaw-2806 505 1 on on ADP taxlaw-2806 505 2 tax’n tax’n NUM taxlaw-2806 505 3 , , PUNCT taxlaw-2806 505 4 103d 103d NUM taxlaw-2806 505 5 cong cong NOUN taxlaw-2806 505 6 . . PROPN taxlaw-2806 505 7 , , PUNCT taxlaw-2806 505 8 methodology methodology NOUN taxlaw-2806 505 9 and and CCONJ taxlaw-2806 505 10 issues issue NOUN taxlaw-2806 505 11 in in ADP taxlaw-2806 505 12 measuring measure VERB taxlaw-2806 505 13 changes change NOUN taxlaw-2806 505 14 in in ADP taxlaw-2806 505 15 the the DET taxlaw-2806 505 16 distribution distribution NOUN taxlaw-2806 505 17 of of ADP taxlaw-2806 505 18 tax tax NOUN taxlaw-2806 505 19 burdens burden NOUN taxlaw-2806 505 20 40 40 NUM taxlaw-2806 505 21 ( ( PUNCT taxlaw-2806 505 22 joint joint ADJ taxlaw-2806 505 23 comm comm NOUN taxlaw-2806 505 24 . . PUNCT taxlaw-2806 506 1 print print NOUN taxlaw-2806 506 2 1993 1993 NUM taxlaw-2806 506 3 ) ) PUNCT taxlaw-2806 506 4 . . PUNCT taxlaw-2806 507 1 see see VERB taxlaw-2806 507 2 also also ADV taxlaw-2806 507 3 gale gale VERB taxlaw-2806 507 4 & & CCONJ taxlaw-2806 507 5 orzsag orzsag ADJ taxlaw-2806 507 6 , , PUNCT taxlaw-2806 507 7 supra supra ADJ taxlaw-2806 507 8 note note NOUN taxlaw-2806 507 9 89 89 NUM taxlaw-2806 507 10 ( ( PUNCT taxlaw-2806 507 11 arguing argue VERB taxlaw-2806 507 12 that that DET taxlaw-2806 507 13 progressivity progressivity NOUN taxlaw-2806 507 14 can can AUX taxlaw-2806 507 15 only only ADV taxlaw-2806 507 16 be be AUX taxlaw-2806 507 17 measured measure VERB taxlaw-2806 507 18 with with ADP taxlaw-2806 507 19 both both DET taxlaw-2806 507 20 taxes taxis NOUN taxlaw-2806 507 21 and and CCONJ taxlaw-2806 507 22 spending spending NOUN taxlaw-2806 507 23 ) ) PUNCT taxlaw-2806 507 24 . . PUNCT taxlaw-2806 508 1 20 20 NUM taxlaw-2806 508 2 columbia columbia PROPN taxlaw-2806 508 3 journal journal PROPN taxlaw-2806 508 4 of of ADP taxlaw-2806 508 5 tax tax NOUN taxlaw-2806 508 6 law law NOUN taxlaw-2806 509 1 [ [ X taxlaw-2806 509 2 vol.3:1 vol.3:1 NOUN taxlaw-2806 509 3 each each PRON taxlaw-2806 509 4 . . PUNCT taxlaw-2806 510 1 enactment enactment NOUN taxlaw-2806 510 2 of of ADP taxlaw-2806 510 3 the the DET taxlaw-2806 510 4 deduction deduction NOUN taxlaw-2806 510 5 should should AUX taxlaw-2806 510 6 encourage encourage VERB taxlaw-2806 510 7 people people NOUN taxlaw-2806 510 8 to to PART taxlaw-2806 510 9 buy buy VERB taxlaw-2806 510 10 energy energy NOUN taxlaw-2806 510 11 - - PUNCT taxlaw-2806 510 12 saving save VERB taxlaw-2806 510 13 windows window NOUN taxlaw-2806 510 14 . . PUNCT taxlaw-2806 511 1 an an DET taxlaw-2806 511 2 individual individual NOUN taxlaw-2806 511 3 in in ADP taxlaw-2806 511 4 the the DET taxlaw-2806 511 5 35 35 NUM taxlaw-2806 511 6 % % NOUN taxlaw-2806 511 7 bracket bracket NOUN taxlaw-2806 511 8 bears bear NOUN taxlaw-2806 511 9 an an DET taxlaw-2806 511 10 after after ADP taxlaw-2806 511 11 - - PUNCT taxlaw-2806 511 12 tax tax NOUN taxlaw-2806 511 13 cost cost NOUN taxlaw-2806 511 14 of of ADP taxlaw-2806 511 15 only only ADV taxlaw-2806 511 16 $ $ SYM taxlaw-2806 511 17 650 650 NUM taxlaw-2806 511 18 for for ADP taxlaw-2806 511 19 a a DET taxlaw-2806 511 20 $ $ SYM taxlaw-2806 511 21 1,000 1,000 NUM taxlaw-2806 511 22 window window NOUN taxlaw-2806 511 23 because because SCONJ taxlaw-2806 511 24 she she PRON taxlaw-2806 511 25 can can AUX taxlaw-2806 511 26 reduce reduce VERB taxlaw-2806 511 27 her her PRON taxlaw-2806 511 28 tax tax NOUN taxlaw-2806 511 29 liability liability NOUN taxlaw-2806 511 30 by by ADP taxlaw-2806 511 31 $ $ SYM taxlaw-2806 511 32 350 350 NUM taxlaw-2806 511 33 by by ADP taxlaw-2806 511 34 buying buy VERB taxlaw-2806 511 35 it it PRON taxlaw-2806 511 36 . . PUNCT taxlaw-2806 512 1 in in ADP taxlaw-2806 512 2 this this DET taxlaw-2806 512 3 example example NOUN taxlaw-2806 512 4 , , PUNCT taxlaw-2806 512 5 the the DET taxlaw-2806 512 6 taxpayer taxpayer NOUN taxlaw-2806 512 7 enjoys enjoy VERB taxlaw-2806 512 8 both both CCONJ taxlaw-2806 512 9 the the DET taxlaw-2806 512 10 nominal nominal ADJ taxlaw-2806 512 11 ( ( PUNCT taxlaw-2806 512 12 statutory statutory ADJ taxlaw-2806 512 13 ) ) PUNCT taxlaw-2806 512 14 incidence incidence NOUN taxlaw-2806 512 15 and and CCONJ taxlaw-2806 512 16 real real ADJ taxlaw-2806 512 17 ( ( PUNCT taxlaw-2806 512 18 economic economic ADJ taxlaw-2806 512 19 ) ) PUNCT taxlaw-2806 512 20 incidence incidence NOUN taxlaw-2806 512 21 because because SCONJ taxlaw-2806 512 22 she she PRON taxlaw-2806 512 23 claims claim VERB taxlaw-2806 512 24 the the DET taxlaw-2806 512 25 deduction deduction NOUN taxlaw-2806 512 26 on on ADP taxlaw-2806 512 27 her her PRON taxlaw-2806 512 28 return return NOUN taxlaw-2806 512 29 and and CCONJ taxlaw-2806 512 30 is be AUX taxlaw-2806 512 31 really really ADV taxlaw-2806 512 32 $ $ SYM taxlaw-2806 512 33 350 350 NUM taxlaw-2806 512 34 better well ADV taxlaw-2806 512 35 off off ADP taxlaw-2806 512 36 on on ADP taxlaw-2806 512 37 account account NOUN taxlaw-2806 512 38 of of ADP taxlaw-2806 512 39 it it PRON taxlaw-2806 512 40 . . PUNCT taxlaw-2806 513 1 but but CCONJ taxlaw-2806 513 2 the the DET taxlaw-2806 513 3 price price NOUN taxlaw-2806 513 4 of of ADP taxlaw-2806 513 5 windows window NOUN taxlaw-2806 513 6 might might AUX taxlaw-2806 513 7 rise rise VERB taxlaw-2806 513 8 on on ADP taxlaw-2806 513 9 account account NOUN taxlaw-2806 513 10 of of ADP taxlaw-2806 513 11 the the DET taxlaw-2806 513 12 deduction deduction NOUN taxlaw-2806 513 13 . . PUNCT taxlaw-2806 514 1 if if SCONJ taxlaw-2806 514 2 the the DET taxlaw-2806 514 3 price price NOUN taxlaw-2806 514 4 rises rise VERB taxlaw-2806 514 5 to to ADP taxlaw-2806 514 6 $ $ SYM taxlaw-2806 514 7 1,100 1,100 NUM taxlaw-2806 514 8 , , PUNCT taxlaw-2806 514 9 then then ADV taxlaw-2806 514 10 the the DET taxlaw-2806 514 11 taxpayer taxpayer NOUN taxlaw-2806 514 12 saves save VERB taxlaw-2806 514 13 $ $ SYM taxlaw-2806 514 14 385 385 NUM taxlaw-2806 514 15 on on ADP taxlaw-2806 514 16 account account NOUN taxlaw-2806 514 17 of of ADP taxlaw-2806 514 18 the the DET taxlaw-2806 514 19 deduction deduction NOUN taxlaw-2806 514 20 . . PUNCT taxlaw-2806 515 1 but but CCONJ taxlaw-2806 515 2 she she PRON taxlaw-2806 515 3 is be AUX taxlaw-2806 515 4 not not PART taxlaw-2806 515 5 $ $ SYM taxlaw-2806 515 6 385 385 NUM taxlaw-2806 515 7 better well ADV taxlaw-2806 515 8 off off ADP taxlaw-2806 515 9 because because SCONJ taxlaw-2806 515 10 she she PRON taxlaw-2806 515 11 had have VERB taxlaw-2806 515 12 to to PART taxlaw-2806 515 13 pay pay VERB taxlaw-2806 515 14 $ $ SYM taxlaw-2806 515 15 100 100 NUM taxlaw-2806 515 16 more more ADJ taxlaw-2806 515 17 for for ADP taxlaw-2806 515 18 the the DET taxlaw-2806 515 19 window window NOUN taxlaw-2806 515 20 . . PUNCT taxlaw-2806 516 1 the the DET taxlaw-2806 516 2 producer producer NOUN taxlaw-2806 516 3 of of ADP taxlaw-2806 516 4 the the DET taxlaw-2806 516 5 window window NOUN taxlaw-2806 516 6 enjoys enjoy VERB taxlaw-2806 516 7 that that SCONJ taxlaw-2806 516 8 $ $ SYM taxlaw-2806 516 9 100 100 NUM taxlaw-2806 516 10 benefit benefit NOUN taxlaw-2806 516 11 and and CCONJ taxlaw-2806 516 12 the the DET taxlaw-2806 516 13 purchaser purchaser NOUN taxlaw-2806 516 14 ’s ’s PART taxlaw-2806 516 15 benefit benefit NOUN taxlaw-2806 516 16 is be AUX taxlaw-2806 516 17 only only ADV taxlaw-2806 516 18 $ $ SYM taxlaw-2806 516 19 285 285 NUM taxlaw-2806 516 20 . . PUNCT taxlaw-2806 517 1 the the DET taxlaw-2806 517 2 nominal nominal ADJ taxlaw-2806 517 3 incidence incidence NOUN taxlaw-2806 517 4 is be AUX taxlaw-2806 517 5 all all PRON taxlaw-2806 517 6 on on ADP taxlaw-2806 517 7 the the DET taxlaw-2806 517 8 purchaser purchaser NOUN taxlaw-2806 517 9 , , PUNCT taxlaw-2806 517 10 but but CCONJ taxlaw-2806 517 11 the the DET taxlaw-2806 517 12 real real ADJ taxlaw-2806 517 13 incidence incidence NOUN taxlaw-2806 517 14 in in ADP taxlaw-2806 517 15 this this DET taxlaw-2806 517 16 example example NOUN taxlaw-2806 517 17 is be AUX taxlaw-2806 517 18 split split VERB taxlaw-2806 517 19 between between ADP taxlaw-2806 517 20 the the DET taxlaw-2806 517 21 producer producer NOUN taxlaw-2806 517 22 and and CCONJ taxlaw-2806 517 23 the the DET taxlaw-2806 517 24 consumer consumer NOUN taxlaw-2806 517 25 . . PUNCT taxlaw-2806 518 1 in in ADP taxlaw-2806 518 2 its its PRON taxlaw-2806 518 3 recent recent ADJ taxlaw-2806 518 4 comprehensive comprehensive ADJ taxlaw-2806 518 5 review review NOUN taxlaw-2806 518 6 of of ADP taxlaw-2806 518 7 tax tax NOUN taxlaw-2806 518 8 expenditures expenditure NOUN taxlaw-2806 518 9 , , PUNCT taxlaw-2806 518 10 the the DET taxlaw-2806 518 11 joint joint ADJ taxlaw-2806 518 12 committee committee NOUN taxlaw-2806 518 13 claimed claim VERB taxlaw-2806 518 14 that that SCONJ taxlaw-2806 518 15 the the DET taxlaw-2806 518 16 principal principal ADJ taxlaw-2806 518 17 utility utility NOUN taxlaw-2806 518 18 of of ADP taxlaw-2806 518 19 tax tax NOUN taxlaw-2806 518 20 expenditure expenditure NOUN taxlaw-2806 518 21 analysis analysis NOUN taxlaw-2806 518 22 “ " PUNCT taxlaw-2806 518 23 appears appear VERB taxlaw-2806 518 24 to to PART taxlaw-2806 518 25 have have AUX taxlaw-2806 518 26 been be AUX taxlaw-2806 518 27 as as ADP taxlaw-2806 518 28 a a DET taxlaw-2806 518 29 tool tool NOUN taxlaw-2806 518 30 of of ADP taxlaw-2806 518 31 tax tax NOUN taxlaw-2806 518 32 policy policy NOUN taxlaw-2806 518 33 and and CCONJ taxlaw-2806 518 34 tax tax NOUN taxlaw-2806 518 35 distributional distributional ADJ taxlaw-2806 518 36 analysis analysis NOUN taxlaw-2806 518 37 . . PUNCT taxlaw-2806 519 1 ”125 ”125 PUNCT taxlaw-2806 520 1 the the DET taxlaw-2806 520 2 tax tax NOUN taxlaw-2806 520 3 expenditure expenditure NOUN taxlaw-2806 520 4 budget budget NOUN taxlaw-2806 520 5 is be AUX taxlaw-2806 520 6 an an DET taxlaw-2806 520 7 informational informational ADJ taxlaw-2806 520 8 tool tool NOUN taxlaw-2806 520 9 , , PUNCT taxlaw-2806 520 10 but but CCONJ taxlaw-2806 520 11 it it PRON taxlaw-2806 520 12 fails fail VERB taxlaw-2806 520 13 to to PART taxlaw-2806 520 14 provide provide VERB taxlaw-2806 520 15 the the DET taxlaw-2806 520 16 relevant relevant ADJ taxlaw-2806 520 17 information information NOUN taxlaw-2806 520 18 necessary necessary ADJ taxlaw-2806 520 19 to to PART taxlaw-2806 520 20 decide decide VERB taxlaw-2806 520 21 whether whether SCONJ taxlaw-2806 520 22 a a DET taxlaw-2806 520 23 provision provision NOUN taxlaw-2806 520 24 should should AUX taxlaw-2806 520 25 be be AUX taxlaw-2806 520 26 repealed repeal VERB taxlaw-2806 520 27 because because SCONJ taxlaw-2806 520 28 real real ADJ taxlaw-2806 520 29 incidence incidence NOUN taxlaw-2806 520 30 is be AUX taxlaw-2806 520 31 essential essential ADJ taxlaw-2806 520 32 information information NOUN taxlaw-2806 520 33 . . PUNCT taxlaw-2806 521 1 the the DET taxlaw-2806 521 2 tax tax NOUN taxlaw-2806 521 3 expenditure expenditure NOUN taxlaw-2806 521 4 budget budget NOUN taxlaw-2806 521 5 is be AUX taxlaw-2806 521 6 unlikely unlikely ADJ taxlaw-2806 521 7 to to PART taxlaw-2806 521 8 become become VERB taxlaw-2806 521 9 an an DET taxlaw-2806 521 10 effective effective ADJ taxlaw-2806 521 11 tool tool NOUN taxlaw-2806 521 12 of of ADP taxlaw-2806 521 13 tax tax NOUN taxlaw-2806 521 14 distributional distributional ADJ taxlaw-2806 521 15 analysis analysis NOUN taxlaw-2806 521 16 without without ADP taxlaw-2806 521 17 incidence incidence ADJ taxlaw-2806 521 18 data datum NOUN taxlaw-2806 521 19 about about ADP taxlaw-2806 521 20 all all DET taxlaw-2806 521 21 tax tax NOUN taxlaw-2806 521 22 expenditures expenditure NOUN taxlaw-2806 521 23 . . PUNCT taxlaw-2806 522 1 in in ADP taxlaw-2806 522 2 the the DET taxlaw-2806 522 3 early early ADJ taxlaw-2806 522 4 reports report NOUN taxlaw-2806 522 5 , , PUNCT taxlaw-2806 522 6 when when SCONJ taxlaw-2806 522 7 the the DET taxlaw-2806 522 8 distributional distributional ADJ taxlaw-2806 522 9 tables table NOUN taxlaw-2806 522 10 were be AUX taxlaw-2806 522 11 most most ADV taxlaw-2806 522 12 extensive extensive ADJ taxlaw-2806 522 13 , , PUNCT taxlaw-2806 522 14 the the DET taxlaw-2806 522 15 provisions provision NOUN taxlaw-2806 522 16 that that PRON taxlaw-2806 522 17 were be AUX taxlaw-2806 522 18 excluded exclude VERB taxlaw-2806 522 19 from from ADP taxlaw-2806 522 20 the the DET taxlaw-2806 522 21 tables table NOUN taxlaw-2806 522 22 were be AUX taxlaw-2806 522 23 those those PRON taxlaw-2806 522 24 with with ADP taxlaw-2806 522 25 indeterminate indeterminate ADJ taxlaw-2806 522 26 incidence incidence NOUN taxlaw-2806 522 27 ; ; PUNCT taxlaw-2806 522 28 the the DET taxlaw-2806 522 29 staff staff NOUN taxlaw-2806 522 30 did do AUX taxlaw-2806 522 31 not not PART taxlaw-2806 522 32 want want VERB taxlaw-2806 522 33 to to PART taxlaw-2806 522 34 make make VERB taxlaw-2806 522 35 assumptions assumption NOUN taxlaw-2806 522 36 about about ADP taxlaw-2806 522 37 the the DET taxlaw-2806 522 38 individuals individual NOUN taxlaw-2806 522 39 who who PRON taxlaw-2806 522 40 would would AUX taxlaw-2806 522 41 have have AUX taxlaw-2806 522 42 paid pay VERB taxlaw-2806 522 43 the the DET taxlaw-2806 522 44 tax tax NOUN taxlaw-2806 522 45 if if SCONJ taxlaw-2806 522 46 a a DET taxlaw-2806 522 47 business business NOUN taxlaw-2806 522 48 incentive incentive NOUN taxlaw-2806 522 49 was be AUX taxlaw-2806 522 50 repealed.126 repealed.126 NOUN taxlaw-2806 522 51 similarly similarly ADV taxlaw-2806 522 52 in in ADP taxlaw-2806 522 53 the the DET taxlaw-2806 522 54 recent recent ADJ taxlaw-2806 522 55 distributional distributional ADJ taxlaw-2806 522 56 analysis analysis NOUN taxlaw-2806 522 57 by by ADP taxlaw-2806 522 58 the the DET taxlaw-2806 522 59 tax tax NOUN taxlaw-2806 522 60 policy policy NOUN taxlaw-2806 522 61 center center NOUN taxlaw-2806 522 62 , , PUNCT taxlaw-2806 522 63 business business NOUN taxlaw-2806 522 64 and and CCONJ taxlaw-2806 522 65 investment investment NOUN taxlaw-2806 522 66 - - PUNCT taxlaw-2806 522 67 related relate VERB taxlaw-2806 522 68 tax tax NOUN taxlaw-2806 522 69 expenditures expenditure NOUN taxlaw-2806 522 70 , , PUNCT taxlaw-2806 522 71 whose whose DET taxlaw-2806 522 72 beneficiaries beneficiary NOUN taxlaw-2806 522 73 may may AUX taxlaw-2806 522 74 be be AUX taxlaw-2806 522 75 hard hard ADJ taxlaw-2806 522 76 to to PART taxlaw-2806 522 77 identify identify VERB taxlaw-2806 522 78 because because SCONJ taxlaw-2806 522 79 the the DET taxlaw-2806 522 80 nominal nominal ADJ taxlaw-2806 522 81 taxpayer taxpayer NOUN taxlaw-2806 522 82 may may AUX taxlaw-2806 522 83 not not PART taxlaw-2806 522 84 be be AUX taxlaw-2806 522 85 the the DET taxlaw-2806 522 86 beneficiary beneficiary NOUN taxlaw-2806 522 87 , , PUNCT taxlaw-2806 522 88 were be AUX taxlaw-2806 522 89 excluded exclude VERB taxlaw-2806 522 90 from from ADP taxlaw-2806 522 91 the the DET taxlaw-2806 522 92 analysis.127 analysis.127 NOUN taxlaw-2806 522 93 in in ADP taxlaw-2806 522 94 1993 1993 NUM taxlaw-2806 522 95 , , PUNCT taxlaw-2806 522 96 the the DET taxlaw-2806 522 97 joint joint ADJ taxlaw-2806 522 98 committee committee NOUN taxlaw-2806 522 99 undertook undertake VERB taxlaw-2806 522 100 a a DET taxlaw-2806 522 101 project project NOUN taxlaw-2806 522 102 to to PART taxlaw-2806 522 103 better well ADV taxlaw-2806 522 104 present present VERB taxlaw-2806 522 105 accurate accurate ADJ taxlaw-2806 522 106 distributional distributional ADJ taxlaw-2806 522 107 data datum NOUN taxlaw-2806 522 108 and and CCONJ taxlaw-2806 522 109 produced produce VERB taxlaw-2806 522 110 a a DET taxlaw-2806 522 111 report report NOUN taxlaw-2806 522 112 , , PUNCT taxlaw-2806 522 113 but but CCONJ taxlaw-2806 522 114 the the DET taxlaw-2806 522 115 tax tax NOUN taxlaw-2806 522 116 expenditure expenditure NOUN taxlaw-2806 522 117 budgets budget NOUN taxlaw-2806 522 118 have have AUX taxlaw-2806 522 119 not not PART taxlaw-2806 522 120 followed follow VERB taxlaw-2806 522 121 through through ADP taxlaw-2806 522 122 on on ADP taxlaw-2806 522 123 the the DET taxlaw-2806 522 124 ideas idea NOUN taxlaw-2806 522 125 presented present VERB taxlaw-2806 522 126 there there ADV taxlaw-2806 522 127 and and CCONJ taxlaw-2806 522 128 the the DET taxlaw-2806 522 129 empirical empirical ADJ taxlaw-2806 522 130 work work NOUN taxlaw-2806 522 131 does do AUX taxlaw-2806 522 132 not not PART taxlaw-2806 522 133 seem seem VERB taxlaw-2806 522 134 to to PART taxlaw-2806 522 135 have have AUX taxlaw-2806 522 136 been be AUX taxlaw-2806 522 137 attempted.128 attempted.128 ADP taxlaw-2806 522 138 the the DET taxlaw-2806 522 139 distributional distributional ADJ taxlaw-2806 522 140 data datum NOUN taxlaw-2806 522 141 in in ADP taxlaw-2806 522 142 the the DET taxlaw-2806 522 143 joint joint ADJ taxlaw-2806 522 144 committee committee NOUN taxlaw-2806 522 145 ’s ’s PART taxlaw-2806 522 146 budget budget NOUN taxlaw-2806 522 147 follows follow VERB taxlaw-2806 522 148 the the DET taxlaw-2806 522 149 revenue revenue NOUN taxlaw-2806 522 150 cost cost NOUN taxlaw-2806 522 151 model model NOUN taxlaw-2806 522 152 of of ADP taxlaw-2806 522 153 the the DET taxlaw-2806 522 154 tax tax NOUN taxlaw-2806 522 155 expenditure expenditure NOUN taxlaw-2806 522 156 budget budget NOUN taxlaw-2806 522 157 . . PUNCT taxlaw-2806 523 1 but but CCONJ taxlaw-2806 523 2 loss loss NOUN taxlaw-2806 523 3 of of ADP taxlaw-2806 523 4 economic economic ADJ taxlaw-2806 523 5 well well NOUN taxlaw-2806 523 6 - - PUNCT taxlaw-2806 523 7 being being NOUN taxlaw-2806 523 8 is be AUX taxlaw-2806 523 9 not not PART taxlaw-2806 523 10 the the DET taxlaw-2806 523 11 same same ADJ taxlaw-2806 523 12 as as SCONJ taxlaw-2806 523 13 revenue revenue NOUN taxlaw-2806 523 14 collected collect VERB taxlaw-2806 523 15 from from ADP taxlaw-2806 523 16 tax.129 tax.129 ADJ taxlaw-2806 523 17 better well ADJ taxlaw-2806 523 18 distributional distributional ADJ taxlaw-2806 523 19 data datum NOUN taxlaw-2806 523 20 that that PRON taxlaw-2806 523 21 measures measure VERB taxlaw-2806 523 22 real real ADJ taxlaw-2806 523 23 costs cost NOUN taxlaw-2806 523 24 and and CCONJ taxlaw-2806 523 25 benefits benefit NOUN taxlaw-2806 523 26 to to ADP taxlaw-2806 523 27 people people NOUN taxlaw-2806 523 28 will will AUX taxlaw-2806 523 29 make make VERB taxlaw-2806 523 30 the the DET taxlaw-2806 523 31 tax tax NOUN taxlaw-2806 523 32 expenditure expenditure NOUN taxlaw-2806 523 33 budget budget NOUN taxlaw-2806 523 34 more more ADV taxlaw-2806 523 35 relevant relevant ADJ taxlaw-2806 523 36 to to ADP taxlaw-2806 523 37 the the DET taxlaw-2806 523 38 core core NOUN taxlaw-2806 523 39 concerns concern NOUN taxlaw-2806 523 40 of of ADP taxlaw-2806 523 41 tax tax NOUN taxlaw-2806 523 42 policy policy NOUN taxlaw-2806 523 43 . . PUNCT taxlaw-2806 524 1 information information NOUN taxlaw-2806 524 2 about about ADP taxlaw-2806 524 3 who who PRON taxlaw-2806 524 4 benefits benefit VERB taxlaw-2806 524 5 from from ADP taxlaw-2806 524 6 a a DET taxlaw-2806 524 7 tax tax NOUN taxlaw-2806 524 8 expenditure expenditure NOUN taxlaw-2806 524 9 should should AUX taxlaw-2806 524 10 be be AUX taxlaw-2806 524 11 considered consider VERB taxlaw-2806 524 12 at at ADV taxlaw-2806 524 13 least least ADJ taxlaw-2806 524 14 as as ADV taxlaw-2806 524 15 important important ADJ taxlaw-2806 524 16 as as ADP taxlaw-2806 524 17 information information NOUN taxlaw-2806 524 18 about about ADP taxlaw-2806 524 19 how how SCONJ taxlaw-2806 524 20 much much ADJ taxlaw-2806 524 21 revenue revenue NOUN taxlaw-2806 524 22 might might AUX taxlaw-2806 524 23 be be AUX taxlaw-2806 524 24 raised raise VERB taxlaw-2806 524 25 on on ADP taxlaw-2806 524 26 a a DET taxlaw-2806 524 27 provision provision NOUN taxlaw-2806 524 28 ’s ’s PART taxlaw-2806 524 29 repeal repeal NOUN taxlaw-2806 524 30 . . PUNCT taxlaw-2806 525 1 unfortunately unfortunately ADV taxlaw-2806 525 2 , , PUNCT taxlaw-2806 525 3 only only ADV taxlaw-2806 525 4 the the DET taxlaw-2806 525 5 latter latter ADJ taxlaw-2806 525 6 information information NOUN taxlaw-2806 525 7 is be AUX taxlaw-2806 525 8 available available ADJ taxlaw-2806 525 9 in in ADP taxlaw-2806 525 10 the the DET taxlaw-2806 525 11 government government NOUN taxlaw-2806 525 12 data datum NOUN taxlaw-2806 525 13 . . PUNCT taxlaw-2806 526 1 from from ADP taxlaw-2806 526 2 a a DET taxlaw-2806 526 3 distributional distributional ADJ taxlaw-2806 526 4 perspective perspective NOUN taxlaw-2806 526 5 , , PUNCT taxlaw-2806 526 6 we we PRON taxlaw-2806 526 7 have have VERB taxlaw-2806 526 8 to to PART taxlaw-2806 526 9 understand understand VERB taxlaw-2806 526 10 both both CCONJ taxlaw-2806 526 11 what what PRON taxlaw-2806 526 12 we we PRON taxlaw-2806 526 13 are be AUX taxlaw-2806 526 14 spending spend VERB taxlaw-2806 526 15 on on ADP taxlaw-2806 526 16 , , PUNCT taxlaw-2806 526 17 and and CCONJ taxlaw-2806 526 18 who who PRON taxlaw-2806 526 19 benefits benefit VERB taxlaw-2806 526 20 from from ADP taxlaw-2806 526 21 that that DET taxlaw-2806 526 22 spending.130 spending.130 NOUN taxlaw-2806 526 23 these these PRON taxlaw-2806 526 24 are be AUX taxlaw-2806 526 25 two two NUM taxlaw-2806 526 26 separate separate ADJ taxlaw-2806 526 27 pieces piece NOUN taxlaw-2806 526 28 of of ADP taxlaw-2806 526 29 information information NOUN taxlaw-2806 526 30 , , PUNCT taxlaw-2806 526 31 and and CCONJ taxlaw-2806 526 32 the the DET taxlaw-2806 526 33 tax tax NOUN taxlaw-2806 526 34 expenditure expenditure NOUN taxlaw-2806 526 35 budget budget NOUN taxlaw-2806 526 36 would would AUX taxlaw-2806 526 37 ideally ideally ADV taxlaw-2806 526 38 provide provide VERB taxlaw-2806 526 39 both both PRON taxlaw-2806 526 40 , , PUNCT taxlaw-2806 526 41 even even ADV taxlaw-2806 526 42 where where SCONJ taxlaw-2806 526 43 the the DET taxlaw-2806 526 44 125 125 NUM taxlaw-2806 526 45 staff staff NOUN taxlaw-2806 526 46 of of ADP taxlaw-2806 526 47 joint joint ADJ taxlaw-2806 526 48 comm comm NOUN taxlaw-2806 526 49 . . PUNCT taxlaw-2806 527 1 on on ADP taxlaw-2806 527 2 tax’n tax’n NUM taxlaw-2806 527 3 , , PUNCT taxlaw-2806 527 4 110th 110th ADJ taxlaw-2806 527 5 cong cong NOUN taxlaw-2806 527 6 . . PROPN taxlaw-2806 527 7 , , PUNCT taxlaw-2806 527 8 a a DET taxlaw-2806 527 9 reconsideration reconsideration NOUN taxlaw-2806 527 10 of of ADP taxlaw-2806 527 11 tax tax NOUN taxlaw-2806 527 12 expenditure expenditure NOUN taxlaw-2806 527 13 analysis analysis NOUN taxlaw-2806 527 14 6 6 NUM taxlaw-2806 527 15 ( ( PUNCT taxlaw-2806 527 16 joint joint ADJ taxlaw-2806 527 17 comm comm NOUN taxlaw-2806 527 18 . . PUNCT taxlaw-2806 528 1 print print NOUN taxlaw-2806 528 2 2008 2008 NUM taxlaw-2806 528 3 ) ) PUNCT taxlaw-2806 528 4 . . PUNCT taxlaw-2806 529 1 126 126 NUM taxlaw-2806 529 2 see see VERB taxlaw-2806 529 3 s. s. PROPN taxlaw-2806 529 4 budget budget PROPN taxlaw-2806 529 5 comm comm NOUN taxlaw-2806 529 6 . . PUNCT taxlaw-2806 529 7 , , PUNCT taxlaw-2806 529 8 94th 94th PROPN taxlaw-2806 529 9 cong cong NOUN taxlaw-2806 529 10 . . PUNCT taxlaw-2806 530 1 , , PUNCT taxlaw-2806 530 2 tax tax NOUN taxlaw-2806 530 3 expenditures expenditure NOUN taxlaw-2806 530 4 : : PUNCT taxlaw-2806 530 5 compendium compendium NOUN taxlaw-2806 530 6 of of ADP taxlaw-2806 530 7 background background NOUN taxlaw-2806 530 8 material material NOUN taxlaw-2806 530 9 on on ADP taxlaw-2806 530 10 individual individual ADJ taxlaw-2806 530 11 provisions provision NOUN taxlaw-2806 530 12 4 4 NUM taxlaw-2806 530 13 ( ( PUNCT taxlaw-2806 530 14 comm comm NOUN taxlaw-2806 530 15 . . PUNCT taxlaw-2806 531 1 print print NOUN taxlaw-2806 531 2 1976 1976 NUM taxlaw-2806 531 3 ) ) PUNCT taxlaw-2806 531 4 . . PUNCT taxlaw-2806 532 1 127 127 NUM taxlaw-2806 532 2 see see NOUN taxlaw-2806 532 3 burman burman NOUN taxlaw-2806 532 4 , , PUNCT taxlaw-2806 532 5 et et PROPN taxlaw-2806 532 6 al al PROPN taxlaw-2806 532 7 . . PROPN taxlaw-2806 532 8 , , PUNCT taxlaw-2806 532 9 supra supra PROPN taxlaw-2806 532 10 note note PROPN taxlaw-2806 532 11 108 108 NUM taxlaw-2806 532 12 . . NOUN taxlaw-2806 533 1 128 128 NUM taxlaw-2806 533 2 staff staff NOUN taxlaw-2806 533 3 of of ADP taxlaw-2806 533 4 joint joint ADJ taxlaw-2806 533 5 comm comm NOUN taxlaw-2806 533 6 . . PUNCT taxlaw-2806 534 1 on on ADP taxlaw-2806 534 2 tax’n tax’n NUM taxlaw-2806 534 3 , , PUNCT taxlaw-2806 534 4 103d 103d NUM taxlaw-2806 534 5 cong cong NOUN taxlaw-2806 534 6 . . PROPN taxlaw-2806 534 7 , , PUNCT taxlaw-2806 534 8 methodology methodology NOUN taxlaw-2806 534 9 and and CCONJ taxlaw-2806 534 10 issues issue NOUN taxlaw-2806 534 11 in in ADP taxlaw-2806 534 12 measuring measure VERB taxlaw-2806 534 13 changes change NOUN taxlaw-2806 534 14 in in ADP taxlaw-2806 534 15 the the DET taxlaw-2806 534 16 distribution distribution NOUN taxlaw-2806 534 17 of of ADP taxlaw-2806 534 18 tax tax NOUN taxlaw-2806 534 19 burdens burden NOUN taxlaw-2806 534 20 ( ( PUNCT taxlaw-2806 534 21 joint joint ADJ taxlaw-2806 534 22 comm comm NOUN taxlaw-2806 534 23 . . PUNCT taxlaw-2806 535 1 print print NOUN taxlaw-2806 535 2 1993 1993 NUM taxlaw-2806 535 3 ) ) PUNCT taxlaw-2806 535 4 . . PUNCT taxlaw-2806 536 1 129 129 NUM taxlaw-2806 537 1 i i PRON taxlaw-2806 537 2 d. d. PROPN taxlaw-2806 537 3 at at ADP taxlaw-2806 537 4 26 26 NUM taxlaw-2806 537 5 . . PUNCT taxlaw-2806 538 1 130 130 NUM taxlaw-2806 538 2 this this PRON taxlaw-2806 538 3 is be AUX taxlaw-2806 538 4 what what PRON taxlaw-2806 538 5 daniel daniel PROPN taxlaw-2806 538 6 shaviro shaviro PROPN taxlaw-2806 538 7 ’s ’s PART taxlaw-2806 538 8 proposed propose VERB taxlaw-2806 538 9 methodology methodology NOUN taxlaw-2806 538 10 tries try VERB taxlaw-2806 538 11 to to PART taxlaw-2806 538 12 do do VERB taxlaw-2806 538 13 . . PUNCT taxlaw-2806 539 1 see see VERB taxlaw-2806 539 2 daniel daniel PROPN taxlaw-2806 539 3 shaviro shaviro PROPN taxlaw-2806 539 4 , , PUNCT taxlaw-2806 539 5 rethinking rethink VERB taxlaw-2806 539 6 tax tax NOUN taxlaw-2806 539 7 expenditures expenditure NOUN taxlaw-2806 539 8 and and CCONJ taxlaw-2806 539 9 fiscal fiscal ADJ taxlaw-2806 539 10 language language NOUN taxlaw-2806 539 11 , , PUNCT taxlaw-2806 539 12 57 57 NUM taxlaw-2806 539 13 tax tax NOUN taxlaw-2806 539 14 l. l. PROPN taxlaw-2806 539 15 rev rev PROPN taxlaw-2806 539 16 . . PROPN taxlaw-2806 539 17 187 187 NUM taxlaw-2806 539 18 ( ( PUNCT taxlaw-2806 539 19 2004 2004 NUM taxlaw-2806 539 20 ) ) PUNCT taxlaw-2806 539 21 . . PUNCT taxlaw-2806 540 1 2011 2011 NUM taxlaw-2806 540 2 ] ] PUNCT taxlaw-2806 540 3 tax tax NOUN taxlaw-2806 540 4 expenditures expenditure NOUN taxlaw-2806 540 5 , , PUNCT taxlaw-2806 540 6 reform reform NOUN taxlaw-2806 540 7 , , PUNCT taxlaw-2806 540 8 and and CCONJ taxlaw-2806 540 9 distributive distributive ADJ taxlaw-2806 540 10 justice justice NOUN taxlaw-2806 540 11 21 21 NUM taxlaw-2806 540 12 analysis analysis NOUN taxlaw-2806 540 13 is be AUX taxlaw-2806 540 14 more more ADV taxlaw-2806 540 15 complex complex ADJ taxlaw-2806 540 16 than than ADP taxlaw-2806 540 17 the the DET taxlaw-2806 540 18 hypothetical hypothetical ADJ taxlaw-2806 540 19 windows window NOUN taxlaw-2806 540 20 in in ADP taxlaw-2806 540 21 the the DET taxlaw-2806 540 22 simple simple ADJ taxlaw-2806 540 23 example example NOUN taxlaw-2806 540 24 above above ADV taxlaw-2806 540 25 . . PUNCT taxlaw-2806 541 1 take take VERB taxlaw-2806 541 2 the the DET taxlaw-2806 541 3 classic classic ADJ taxlaw-2806 541 4 tax tax NOUN taxlaw-2806 541 5 expenditure expenditure NOUN taxlaw-2806 541 6 example example NOUN taxlaw-2806 541 7 of of ADP taxlaw-2806 541 8 the the DET taxlaw-2806 541 9 exclusion exclusion NOUN taxlaw-2806 541 10 for for ADP taxlaw-2806 541 11 interest interest NOUN taxlaw-2806 541 12 on on ADP taxlaw-2806 541 13 municipal municipal ADJ taxlaw-2806 541 14 bonds bond NOUN taxlaw-2806 541 15 . . PUNCT taxlaw-2806 542 1 the the DET taxlaw-2806 542 2 tax tax NOUN taxlaw-2806 542 3 expenditure expenditure NOUN taxlaw-2806 542 4 budget budget NOUN taxlaw-2806 542 5 treats treat VERB taxlaw-2806 542 6 this this DET taxlaw-2806 542 7 exclusion exclusion NOUN taxlaw-2806 542 8 as as ADP taxlaw-2806 542 9 a a DET taxlaw-2806 542 10 tax tax NOUN taxlaw-2806 542 11 expenditure expenditure NOUN taxlaw-2806 542 12 because because SCONJ taxlaw-2806 542 13 interest interest NOUN taxlaw-2806 542 14 income income NOUN taxlaw-2806 542 15 is be AUX taxlaw-2806 542 16 generally generally ADV taxlaw-2806 542 17 included include VERB taxlaw-2806 542 18 in in ADP taxlaw-2806 542 19 taxable taxable ADJ taxlaw-2806 542 20 income income NOUN taxlaw-2806 542 21 ; ; PUNCT taxlaw-2806 542 22 § § PROPN taxlaw-2806 542 23 103 103 NUM taxlaw-2806 542 24 is be AUX taxlaw-2806 542 25 an an DET taxlaw-2806 542 26 exception exception NOUN taxlaw-2806 542 27 to to ADP taxlaw-2806 542 28 that that DET taxlaw-2806 542 29 rule.131 rule.131 NOUN taxlaw-2806 542 30 but but CCONJ taxlaw-2806 542 31 it it PRON taxlaw-2806 542 32 would would AUX taxlaw-2806 542 33 be be AUX taxlaw-2806 542 34 a a DET taxlaw-2806 542 35 mistake mistake NOUN taxlaw-2806 542 36 to to PART taxlaw-2806 542 37 assume assume VERB taxlaw-2806 542 38 that that SCONJ taxlaw-2806 542 39 the the DET taxlaw-2806 542 40 benefit benefit NOUN taxlaw-2806 542 41 in in ADP taxlaw-2806 542 42 the the DET taxlaw-2806 542 43 budget budget NOUN taxlaw-2806 542 44 goes go VERB taxlaw-2806 542 45 to to ADP taxlaw-2806 542 46 the the DET taxlaw-2806 542 47 holders holder NOUN taxlaw-2806 542 48 of of ADP taxlaw-2806 542 49 the the DET taxlaw-2806 542 50 bonds bond NOUN taxlaw-2806 542 51 who who PRON taxlaw-2806 542 52 are be AUX taxlaw-2806 542 53 not not PART taxlaw-2806 542 54 required require VERB taxlaw-2806 542 55 to to PART taxlaw-2806 542 56 include include VERB taxlaw-2806 542 57 the the DET taxlaw-2806 542 58 interest interest NOUN taxlaw-2806 542 59 . . PUNCT taxlaw-2806 543 1 the the DET taxlaw-2806 543 2 exclusion exclusion NOUN taxlaw-2806 543 3 was be AUX taxlaw-2806 543 4 adopted adopt VERB taxlaw-2806 543 5 to to PART taxlaw-2806 543 6 provide provide VERB taxlaw-2806 543 7 a a DET taxlaw-2806 543 8 subsidy subsidy NOUN taxlaw-2806 543 9 for for ADP taxlaw-2806 543 10 state state NOUN taxlaw-2806 543 11 and and CCONJ taxlaw-2806 543 12 local local ADJ taxlaw-2806 543 13 governments government NOUN taxlaw-2806 543 14 . . PUNCT taxlaw-2806 544 1 the the DET taxlaw-2806 544 2 reduced reduced ADJ taxlaw-2806 544 3 interest interest NOUN taxlaw-2806 544 4 rate rate NOUN taxlaw-2806 544 5 paid pay VERB taxlaw-2806 544 6 by by ADP taxlaw-2806 544 7 municipalities municipality NOUN taxlaw-2806 544 8 is be AUX taxlaw-2806 544 9 an an DET taxlaw-2806 544 10 implicit implicit ADJ taxlaw-2806 544 11 tax tax NOUN taxlaw-2806 544 12 on on ADP taxlaw-2806 544 13 holders holder NOUN taxlaw-2806 544 14 . . PUNCT taxlaw-2806 545 1 if if SCONJ taxlaw-2806 545 2 the the DET taxlaw-2806 545 3 entire entire ADJ taxlaw-2806 545 4 exclusion exclusion NOUN taxlaw-2806 545 5 were be AUX taxlaw-2806 545 6 a a DET taxlaw-2806 545 7 transfer transfer NOUN taxlaw-2806 545 8 from from ADP taxlaw-2806 545 9 the the DET taxlaw-2806 545 10 federal federal ADJ taxlaw-2806 545 11 government government NOUN taxlaw-2806 545 12 to to ADP taxlaw-2806 545 13 the the DET taxlaw-2806 545 14 states state NOUN taxlaw-2806 545 15 , , PUNCT taxlaw-2806 545 16 then then ADV taxlaw-2806 545 17 holders holder NOUN taxlaw-2806 545 18 would would AUX taxlaw-2806 545 19 get get VERB taxlaw-2806 545 20 no no DET taxlaw-2806 545 21 real real ADJ taxlaw-2806 545 22 benefit benefit NOUN taxlaw-2806 545 23 from from ADP taxlaw-2806 545 24 owning own VERB taxlaw-2806 545 25 municipal municipal ADJ taxlaw-2806 545 26 bonds bond NOUN taxlaw-2806 545 27 , , PUNCT taxlaw-2806 545 28 and and CCONJ taxlaw-2806 545 29 policymakers policymaker NOUN taxlaw-2806 545 30 might might AUX taxlaw-2806 545 31 want want VERB taxlaw-2806 545 32 to to PART taxlaw-2806 545 33 maximize maximize VERB taxlaw-2806 545 34 that that DET taxlaw-2806 545 35 benefit benefit NOUN taxlaw-2806 545 36 . . PUNCT taxlaw-2806 546 1 however however ADV taxlaw-2806 546 2 , , PUNCT taxlaw-2806 546 3 for for ADP taxlaw-2806 546 4 tax tax NOUN taxlaw-2806 546 5 - - PUNCT taxlaw-2806 546 6 exempt exempt ADJ taxlaw-2806 546 7 bonds bond NOUN taxlaw-2806 546 8 , , PUNCT taxlaw-2806 546 9 it it PRON taxlaw-2806 546 10 is be AUX taxlaw-2806 546 11 well well ADV taxlaw-2806 546 12 known know VERB taxlaw-2806 546 13 that that SCONJ taxlaw-2806 546 14 the the DET taxlaw-2806 546 15 benefit benefit NOUN taxlaw-2806 546 16 does do AUX taxlaw-2806 546 17 not not PART taxlaw-2806 546 18 flow flow VERB taxlaw-2806 546 19 entirely entirely ADV taxlaw-2806 546 20 to to ADP taxlaw-2806 546 21 issuers issuer NOUN taxlaw-2806 546 22 because because SCONJ taxlaw-2806 546 23 issuers issuer NOUN taxlaw-2806 546 24 need need VERB taxlaw-2806 546 25 to to PART taxlaw-2806 546 26 pay pay VERB taxlaw-2806 546 27 a a DET taxlaw-2806 546 28 premium premium NOUN taxlaw-2806 546 29 rate rate NOUN taxlaw-2806 546 30 of of ADP taxlaw-2806 546 31 interest interest NOUN taxlaw-2806 546 32 in in ADP taxlaw-2806 546 33 order order NOUN taxlaw-2806 546 34 to to PART taxlaw-2806 546 35 attract attract VERB taxlaw-2806 546 36 sufficient sufficient ADJ taxlaw-2806 546 37 purchasers.132 purchasers.132 NOUN taxlaw-2806 546 38 it it PRON taxlaw-2806 546 39 also also ADV taxlaw-2806 546 40 flows flow VERB taxlaw-2806 546 41 to to ADP taxlaw-2806 546 42 high high ADJ taxlaw-2806 546 43 - - PUNCT taxlaw-2806 546 44 bracket bracket NOUN taxlaw-2806 546 45 taxpayers taxpayer NOUN taxlaw-2806 546 46 who who PRON taxlaw-2806 546 47 receive receive VERB taxlaw-2806 546 48 a a DET taxlaw-2806 546 49 windfall windfall NOUN taxlaw-2806 546 50 interest interest NOUN taxlaw-2806 546 51 rate rate NOUN taxlaw-2806 546 52 from from ADP taxlaw-2806 546 53 municipal municipal ADJ taxlaw-2806 546 54 bonds bond NOUN taxlaw-2806 546 55 compared compare VERB taxlaw-2806 546 56 to to ADP taxlaw-2806 546 57 the the DET taxlaw-2806 546 58 after after ADP taxlaw-2806 546 59 - - PUNCT taxlaw-2806 546 60 tax tax NOUN taxlaw-2806 546 61 rate rate NOUN taxlaw-2806 546 62 of of ADP taxlaw-2806 546 63 taxable taxable ADJ taxlaw-2806 546 64 bonds bond NOUN taxlaw-2806 546 65 of of ADP taxlaw-2806 546 66 equal equal ADJ taxlaw-2806 546 67 risk.133 risk.133 NOUN taxlaw-2806 546 68 the the DET taxlaw-2806 546 69 real real ADJ taxlaw-2806 546 70 policy policy NOUN taxlaw-2806 546 71 issue issue NOUN taxlaw-2806 546 72 in in ADP taxlaw-2806 546 73 the the DET taxlaw-2806 546 74 § § PROPN taxlaw-2806 546 75 103 103 NUM taxlaw-2806 546 76 exemption exemption NOUN taxlaw-2806 546 77 is be AUX taxlaw-2806 546 78 not not PART taxlaw-2806 546 79 the the DET taxlaw-2806 546 80 exclusion exclusion NOUN taxlaw-2806 546 81 for for ADP taxlaw-2806 546 82 the the DET taxlaw-2806 546 83 interest interest NOUN taxlaw-2806 546 84 earned earn VERB taxlaw-2806 546 85 by by ADP taxlaw-2806 546 86 all all DET taxlaw-2806 546 87 the the DET taxlaw-2806 546 88 taxpayers taxpayer NOUN taxlaw-2806 546 89 receiving receive VERB taxlaw-2806 546 90 it it PRON taxlaw-2806 546 91 , , PUNCT taxlaw-2806 546 92 but but CCONJ taxlaw-2806 546 93 the the DET taxlaw-2806 546 94 benefit benefit NOUN taxlaw-2806 546 95 to to ADP taxlaw-2806 546 96 states state NOUN taxlaw-2806 546 97 and and CCONJ taxlaw-2806 546 98 windfalls windfall NOUN taxlaw-2806 546 99 to to ADP taxlaw-2806 546 100 high high ADJ taxlaw-2806 546 101 - - PUNCT taxlaw-2806 546 102 rate rate NOUN taxlaw-2806 546 103 holders holder NOUN taxlaw-2806 546 104 . . PUNCT taxlaw-2806 547 1 the the DET taxlaw-2806 547 2 tax tax NOUN taxlaw-2806 547 3 expenditure expenditure NOUN taxlaw-2806 547 4 budget budget NOUN taxlaw-2806 547 5 could could AUX taxlaw-2806 547 6 provide provide VERB taxlaw-2806 547 7 more more ADV taxlaw-2806 547 8 useful useful ADJ taxlaw-2806 547 9 information information NOUN taxlaw-2806 547 10 if if SCONJ taxlaw-2806 547 11 it it PRON taxlaw-2806 547 12 quantified quantify VERB taxlaw-2806 547 13 these these DET taxlaw-2806 547 14 benefits benefit NOUN taxlaw-2806 547 15 , , PUNCT taxlaw-2806 547 16 which which PRON taxlaw-2806 547 17 policymakers policymaker NOUN taxlaw-2806 547 18 could could AUX taxlaw-2806 547 19 consider consider VERB taxlaw-2806 547 20 in in ADP taxlaw-2806 547 21 designing design VERB taxlaw-2806 547 22 the the DET taxlaw-2806 547 23 provision provision NOUN taxlaw-2806 547 24 and and CCONJ taxlaw-2806 547 25 deciding decide VERB taxlaw-2806 547 26 whether whether SCONJ taxlaw-2806 547 27 it it PRON taxlaw-2806 547 28 should should AUX taxlaw-2806 547 29 be be AUX taxlaw-2806 547 30 retained retain VERB taxlaw-2806 547 31 in in ADP taxlaw-2806 547 32 the the DET taxlaw-2806 547 33 tax tax NOUN taxlaw-2806 547 34 law law NOUN taxlaw-2806 547 35 . . PUNCT taxlaw-2806 548 1 we we PRON taxlaw-2806 548 2 make make VERB taxlaw-2806 548 3 the the DET taxlaw-2806 548 4 mistake mistake NOUN taxlaw-2806 548 5 of of ADP taxlaw-2806 548 6 believing believe VERB taxlaw-2806 548 7 that that SCONJ taxlaw-2806 548 8 the the DET taxlaw-2806 548 9 individuals individual NOUN taxlaw-2806 548 10 who who PRON taxlaw-2806 548 11 benefit benefit VERB taxlaw-2806 548 12 from from ADP taxlaw-2806 548 13 a a DET taxlaw-2806 548 14 tax tax NOUN taxlaw-2806 548 15 expenditure expenditure NOUN taxlaw-2806 548 16 are be AUX taxlaw-2806 548 17 the the DET taxlaw-2806 548 18 ones one NOUN taxlaw-2806 548 19 who who PRON taxlaw-2806 548 20 would would AUX taxlaw-2806 548 21 pay pay VERB taxlaw-2806 548 22 tax tax NOUN taxlaw-2806 548 23 if if SCONJ taxlaw-2806 548 24 the the DET taxlaw-2806 548 25 provision provision NOUN taxlaw-2806 548 26 did do AUX taxlaw-2806 548 27 not not PART taxlaw-2806 548 28 exist exist VERB taxlaw-2806 548 29 . . PUNCT taxlaw-2806 549 1 it it PRON taxlaw-2806 549 2 follows follow VERB taxlaw-2806 549 3 from from ADP taxlaw-2806 549 4 the the DET taxlaw-2806 549 5 way way NOUN taxlaw-2806 549 6 that that PRON taxlaw-2806 549 7 the the DET taxlaw-2806 549 8 tax tax NOUN taxlaw-2806 549 9 expenditure expenditure NOUN taxlaw-2806 549 10 budget budget NOUN taxlaw-2806 549 11 measures measure VERB taxlaw-2806 549 12 revenue revenue NOUN taxlaw-2806 549 13 loss loss NOUN taxlaw-2806 549 14 : : PUNCT taxlaw-2806 549 15 by by ADP taxlaw-2806 549 16 considering consider VERB taxlaw-2806 549 17 how how SCONJ taxlaw-2806 549 18 much much ADJ taxlaw-2806 549 19 the the DET taxlaw-2806 549 20 nominal nominal ADJ taxlaw-2806 549 21 taxpayer taxpayer NOUN taxlaw-2806 549 22 would would AUX taxlaw-2806 549 23 owe owe VERB taxlaw-2806 549 24 if if SCONJ taxlaw-2806 549 25 not not PART taxlaw-2806 549 26 for for ADP taxlaw-2806 549 27 the the DET taxlaw-2806 549 28 provision provision NOUN taxlaw-2806 549 29 . . PUNCT taxlaw-2806 550 1 but but CCONJ taxlaw-2806 550 2 this this PRON taxlaw-2806 550 3 is be AUX taxlaw-2806 550 4 a a DET taxlaw-2806 550 5 mistake mistake NOUN taxlaw-2806 550 6 . . PUNCT taxlaw-2806 551 1 revenue revenue NOUN taxlaw-2806 551 2 losses loss NOUN taxlaw-2806 551 3 attributable attributable ADJ taxlaw-2806 551 4 to to ADP taxlaw-2806 551 5 particular particular ADJ taxlaw-2806 551 6 taxpayers taxpayer NOUN taxlaw-2806 551 7 do do AUX taxlaw-2806 551 8 not not PART taxlaw-2806 551 9 imply imply VERB taxlaw-2806 551 10 that that SCONJ taxlaw-2806 551 11 those those DET taxlaw-2806 551 12 taxpayers taxpayer NOUN taxlaw-2806 551 13 actually actually ADV taxlaw-2806 551 14 receive receive VERB taxlaw-2806 551 15 windfall windfall NOUN taxlaw-2806 551 16 benefits benefit NOUN taxlaw-2806 551 17 . . PUNCT taxlaw-2806 552 1 consider consider VERB taxlaw-2806 552 2 the the DET taxlaw-2806 552 3 exclusion exclusion NOUN taxlaw-2806 552 4 for for ADP taxlaw-2806 552 5 employer employer NOUN taxlaw-2806 552 6 - - PUNCT taxlaw-2806 552 7 provided provide VERB taxlaw-2806 552 8 health health NOUN taxlaw-2806 552 9 insurance insurance NOUN taxlaw-2806 552 10 . . PUNCT taxlaw-2806 553 1 because because SCONJ taxlaw-2806 553 2 of of ADP taxlaw-2806 553 3 its its PRON taxlaw-2806 553 4 enormous enormous ADJ taxlaw-2806 553 5 revenue revenue NOUN taxlaw-2806 553 6 cost cost NOUN taxlaw-2806 553 7 , , PUNCT taxlaw-2806 553 8 it it PRON taxlaw-2806 553 9 must must AUX taxlaw-2806 553 10 be be AUX taxlaw-2806 553 11 on on ADP taxlaw-2806 553 12 the the DET taxlaw-2806 553 13 table table NOUN taxlaw-2806 553 14 in in ADP taxlaw-2806 553 15 discussions discussion NOUN taxlaw-2806 553 16 of of ADP taxlaw-2806 553 17 tax tax NOUN taxlaw-2806 553 18 reform reform NOUN taxlaw-2806 553 19 , , PUNCT taxlaw-2806 553 20 and and CCONJ taxlaw-2806 553 21 it it PRON taxlaw-2806 553 22 is be AUX taxlaw-2806 553 23 already already ADV taxlaw-2806 553 24 scheduled schedule VERB taxlaw-2806 553 25 to to PART taxlaw-2806 553 26 be be AUX taxlaw-2806 553 27 pared pare VERB taxlaw-2806 553 28 down down ADP taxlaw-2806 553 29 — — PUNCT taxlaw-2806 553 30 though though SCONJ taxlaw-2806 553 31 not not PART taxlaw-2806 553 32 eliminated eliminate VERB taxlaw-2806 553 33 — — PUNCT taxlaw-2806 553 34 under under ADP taxlaw-2806 553 35 the the DET taxlaw-2806 553 36 health health NOUN taxlaw-2806 553 37 care care NOUN taxlaw-2806 553 38 reform reform NOUN taxlaw-2806 553 39 legislation legislation NOUN taxlaw-2806 553 40 adopted adopt VERB taxlaw-2806 553 41 last last ADJ taxlaw-2806 553 42 year.134 year.134 NUM taxlaw-2806 553 43 workers worker NOUN taxlaw-2806 553 44 do do AUX taxlaw-2806 553 45 not not PART taxlaw-2806 553 46 pay pay VERB taxlaw-2806 553 47 tax tax NOUN taxlaw-2806 553 48 on on ADP taxlaw-2806 553 49 the the DET taxlaw-2806 553 50 value value NOUN taxlaw-2806 553 51 of of ADP taxlaw-2806 553 52 health health NOUN taxlaw-2806 553 53 benefits benefit NOUN taxlaw-2806 553 54 their their PRON taxlaw-2806 553 55 employers employer NOUN taxlaw-2806 553 56 give give VERB taxlaw-2806 553 57 them they PRON taxlaw-2806 553 58 . . PUNCT taxlaw-2806 554 1 the the DET taxlaw-2806 554 2 revenue revenue NOUN taxlaw-2806 554 3 - - PUNCT taxlaw-2806 554 4 cost cost NOUN taxlaw-2806 554 5 approach approach NOUN taxlaw-2806 554 6 treats treat VERB taxlaw-2806 554 7 this this DET taxlaw-2806 554 8 tax tax NOUN taxlaw-2806 554 9 expenditure expenditure NOUN taxlaw-2806 554 10 as as ADP taxlaw-2806 554 11 a a DET taxlaw-2806 554 12 benefit benefit NOUN taxlaw-2806 554 13 to to ADP taxlaw-2806 554 14 workers worker NOUN taxlaw-2806 554 15 . . PUNCT taxlaw-2806 555 1 but but CCONJ taxlaw-2806 555 2 it it PRON taxlaw-2806 555 3 might might AUX taxlaw-2806 555 4 not not PART taxlaw-2806 555 5 really really ADV taxlaw-2806 555 6 make make VERB taxlaw-2806 555 7 workers worker NOUN taxlaw-2806 555 8 better well ADV taxlaw-2806 555 9 off off ADP taxlaw-2806 555 10 because because SCONJ taxlaw-2806 555 11 tax tax NOUN taxlaw-2806 555 12 - - PUNCT taxlaw-2806 555 13 free free ADJ taxlaw-2806 555 14 fringe fringe NOUN taxlaw-2806 555 15 benefits benefit NOUN taxlaw-2806 555 16 allow allow VERB taxlaw-2806 555 17 employers employer NOUN taxlaw-2806 555 18 to to PART taxlaw-2806 555 19 pay pay VERB taxlaw-2806 555 20 their their PRON taxlaw-2806 555 21 workers worker NOUN taxlaw-2806 555 22 less less ADJ taxlaw-2806 555 23 money money NOUN taxlaw-2806 555 24 , , PUNCT taxlaw-2806 555 25 and and CCONJ taxlaw-2806 555 26 workers worker NOUN taxlaw-2806 555 27 may may AUX taxlaw-2806 555 28 not not PART taxlaw-2806 555 29 value value VERB taxlaw-2806 555 30 the the DET taxlaw-2806 555 31 benefits benefit NOUN taxlaw-2806 555 32 as as ADV taxlaw-2806 555 33 much much ADV taxlaw-2806 555 34 as as SCONJ taxlaw-2806 555 35 they they PRON taxlaw-2806 555 36 cost.135 cost.135 VERB taxlaw-2806 555 37 the the DET taxlaw-2806 555 38 exclusion exclusion NOUN taxlaw-2806 555 39 ’s ’s PART taxlaw-2806 555 40 repeal repeal NOUN taxlaw-2806 555 41 might might AUX taxlaw-2806 555 42 131 131 NUM taxlaw-2806 556 1 the the DET taxlaw-2806 556 2 reconsideration reconsideration NOUN taxlaw-2806 556 3 report report NOUN taxlaw-2806 556 4 treats treat VERB taxlaw-2806 556 5 it it PRON taxlaw-2806 556 6 as as ADP taxlaw-2806 556 7 an an DET taxlaw-2806 556 8 exception exception NOUN taxlaw-2806 556 9 to to ADP taxlaw-2806 556 10 the the DET taxlaw-2806 556 11 code code NOUN taxlaw-2806 556 12 ’s ’s PART taxlaw-2806 556 13 general general ADJ taxlaw-2806 556 14 rules rule NOUN taxlaw-2806 556 15 and and CCONJ taxlaw-2806 556 16 the the DET taxlaw-2806 556 17 traditional traditional ADJ taxlaw-2806 556 18 tax tax NOUN taxlaw-2806 556 19 expenditure expenditure NOUN taxlaw-2806 556 20 budget budget NOUN taxlaw-2806 556 21 treats treat VERB taxlaw-2806 556 22 it it PRON taxlaw-2806 556 23 as as ADP taxlaw-2806 556 24 an an DET taxlaw-2806 556 25 exception exception NOUN taxlaw-2806 556 26 from from ADP taxlaw-2806 556 27 the the DET taxlaw-2806 556 28 normal normal ADJ taxlaw-2806 556 29 tax tax NOUN taxlaw-2806 556 30 , , PUNCT taxlaw-2806 556 31 but but CCONJ taxlaw-2806 556 32 the the DET taxlaw-2806 556 33 result result NOUN taxlaw-2806 556 34 is be AUX taxlaw-2806 556 35 the the DET taxlaw-2806 556 36 same same ADJ taxlaw-2806 556 37 . . PUNCT taxlaw-2806 557 1 see see VERB taxlaw-2806 557 2 staff staff NOUN taxlaw-2806 557 3 of of ADP taxlaw-2806 557 4 joint joint ADJ taxlaw-2806 557 5 comm comm NOUN taxlaw-2806 557 6 . . PUNCT taxlaw-2806 558 1 on on ADP taxlaw-2806 558 2 tax’n tax’n NUM taxlaw-2806 558 3 , , PUNCT taxlaw-2806 558 4 110th 110th ADJ taxlaw-2806 558 5 cong cong NOUN taxlaw-2806 558 6 . . PUNCT taxlaw-2806 558 7 , , PUNCT taxlaw-2806 558 8 estimates estimate NOUN taxlaw-2806 558 9 of of ADP taxlaw-2806 558 10 federal federal ADJ taxlaw-2806 558 11 tax tax NOUN taxlaw-2806 558 12 expenditures expenditure NOUN taxlaw-2806 558 13 for for ADP taxlaw-2806 558 14 fiscal fiscal ADJ taxlaw-2806 558 15 years year NOUN taxlaw-2806 558 16 2008 2008 NUM taxlaw-2806 558 17 - - SYM taxlaw-2806 558 18 2012 2012 NUM taxlaw-2806 558 19 , , PUNCT taxlaw-2806 558 20 at at ADP taxlaw-2806 558 21 16 16 NUM taxlaw-2806 558 22 ( ( PUNCT taxlaw-2806 558 23 joint joint ADJ taxlaw-2806 558 24 comm comm NOUN taxlaw-2806 558 25 . . PUNCT taxlaw-2806 559 1 print print NOUN taxlaw-2806 559 2 2008 2008 NUM taxlaw-2806 559 3 ) ) PUNCT taxlaw-2806 559 4 . . PUNCT taxlaw-2806 560 1 this this PRON taxlaw-2806 560 2 was be AUX taxlaw-2806 560 3 the the DET taxlaw-2806 560 4 only only ADJ taxlaw-2806 560 5 budget budget NOUN taxlaw-2806 560 6 prepared prepare VERB taxlaw-2806 560 7 applying apply VERB taxlaw-2806 560 8 the the DET taxlaw-2806 560 9 methodology methodology NOUN taxlaw-2806 560 10 introduced introduce VERB taxlaw-2806 560 11 in in ADP taxlaw-2806 560 12 the the DET taxlaw-2806 560 13 reconsideration reconsideration NOUN taxlaw-2806 560 14 report report NOUN taxlaw-2806 560 15 . . PUNCT taxlaw-2806 561 1 see see VERB taxlaw-2806 561 2 staff staff NOUN taxlaw-2806 561 3 of of ADP taxlaw-2806 561 4 joint joint ADJ taxlaw-2806 561 5 comm comm NOUN taxlaw-2806 561 6 . . PUNCT taxlaw-2806 562 1 on on ADP taxlaw-2806 562 2 tax’n tax’n NUM taxlaw-2806 562 3 , , PUNCT taxlaw-2806 562 4 110th 110th ADJ taxlaw-2806 562 5 cong cong NOUN taxlaw-2806 562 6 . . PROPN taxlaw-2806 562 7 , , PUNCT taxlaw-2806 562 8 a a DET taxlaw-2806 562 9 reconsideration reconsideration NOUN taxlaw-2806 562 10 of of ADP taxlaw-2806 562 11 tax tax NOUN taxlaw-2806 562 12 expenditure expenditure NOUN taxlaw-2806 562 13 analysis analysis NOUN taxlaw-2806 562 14 6 6 NUM taxlaw-2806 562 15 ( ( PUNCT taxlaw-2806 562 16 joint joint ADJ taxlaw-2806 562 17 comm comm NOUN taxlaw-2806 562 18 . . PUNCT taxlaw-2806 563 1 print print NOUN taxlaw-2806 563 2 2008 2008 NUM taxlaw-2806 563 3 ) ) PUNCT taxlaw-2806 563 4 . . PUNCT taxlaw-2806 564 1 132 132 NUM taxlaw-2806 564 2 for for ADP taxlaw-2806 564 3 example example NOUN taxlaw-2806 564 4 , , PUNCT taxlaw-2806 564 5 if if SCONJ taxlaw-2806 564 6 corporate corporate ADJ taxlaw-2806 564 7 bonds bond NOUN taxlaw-2806 564 8 pay pay VERB taxlaw-2806 564 9 10 10 NUM taxlaw-2806 564 10 % % NOUN taxlaw-2806 564 11 , , PUNCT taxlaw-2806 564 12 then then ADV taxlaw-2806 564 13 municipal municipal ADJ taxlaw-2806 564 14 bonds bond NOUN taxlaw-2806 564 15 of of ADP taxlaw-2806 564 16 equal equal ADJ taxlaw-2806 564 17 risk risk NOUN taxlaw-2806 564 18 should should AUX taxlaw-2806 564 19 pay pay VERB taxlaw-2806 564 20 6.5 6.5 NUM taxlaw-2806 564 21 % % NOUN taxlaw-2806 564 22 if if SCONJ taxlaw-2806 564 23 they they PRON taxlaw-2806 564 24 are be AUX taxlaw-2806 564 25 marketed market VERB taxlaw-2806 564 26 to to ADP taxlaw-2806 564 27 35 35 NUM taxlaw-2806 564 28 % % NOUN taxlaw-2806 564 29 rate rate NOUN taxlaw-2806 564 30 holders holder NOUN taxlaw-2806 564 31 . . PUNCT taxlaw-2806 565 1 in in ADP taxlaw-2806 565 2 fact fact NOUN taxlaw-2806 565 3 , , PUNCT taxlaw-2806 565 4 municipalities municipality NOUN taxlaw-2806 565 5 generally generally ADV taxlaw-2806 565 6 have have VERB taxlaw-2806 565 7 to to PART taxlaw-2806 565 8 pay pay VERB taxlaw-2806 565 9 somewhat somewhat ADV taxlaw-2806 565 10 more more ADJ taxlaw-2806 565 11 than than ADP taxlaw-2806 565 12 6.5 6.5 NUM taxlaw-2806 565 13 % % NOUN taxlaw-2806 565 14 in in ADP taxlaw-2806 565 15 order order NOUN taxlaw-2806 565 16 to to PART taxlaw-2806 565 17 attract attract VERB taxlaw-2806 565 18 sufficient sufficient ADJ taxlaw-2806 565 19 buyers buyer NOUN taxlaw-2806 565 20 , , PUNCT taxlaw-2806 565 21 making make VERB taxlaw-2806 565 22 35 35 NUM taxlaw-2806 565 23 % % NOUN taxlaw-2806 565 24 rate rate NOUN taxlaw-2806 565 25 holders holder NOUN taxlaw-2806 565 26 prefer prefer VERB taxlaw-2806 565 27 municipal municipal ADJ taxlaw-2806 565 28 bonds bond NOUN taxlaw-2806 565 29 to to PART taxlaw-2806 565 30 equivalent equivalent ADJ taxlaw-2806 565 31 corporate corporate ADJ taxlaw-2806 565 32 bonds bond NOUN taxlaw-2806 565 33 solely solely ADV taxlaw-2806 565 34 for for ADP taxlaw-2806 565 35 tax tax NOUN taxlaw-2806 565 36 reasons reason NOUN taxlaw-2806 565 37 . . PUNCT taxlaw-2806 566 1 133 133 NUM taxlaw-2806 566 2 see see VERB taxlaw-2806 566 3 boris boris PROPN taxlaw-2806 566 4 bittker bittker PROPN taxlaw-2806 566 5 , , PUNCT taxlaw-2806 566 6 equity equity NOUN taxlaw-2806 566 7 , , PUNCT taxlaw-2806 566 8 efficiency efficiency NOUN taxlaw-2806 566 9 , , PUNCT taxlaw-2806 566 10 and and CCONJ taxlaw-2806 566 11 income income NOUN taxlaw-2806 566 12 tax tax NOUN taxlaw-2806 566 13 theory theory NOUN taxlaw-2806 566 14 : : PUNCT taxlaw-2806 566 15 do do AUX taxlaw-2806 566 16 misallocations misallocation NOUN taxlaw-2806 566 17 drive drive VERB taxlaw-2806 566 18 out out ADP taxlaw-2806 566 19 inequities inequity NOUN taxlaw-2806 566 20 ? ? PUNCT taxlaw-2806 567 1 16 16 NUM taxlaw-2806 567 2 san san PROPN taxlaw-2806 567 3 diego diego PROPN taxlaw-2806 567 4 l. l. PROPN taxlaw-2806 567 5 rev rev PROPN taxlaw-2806 567 6 . . PROPN taxlaw-2806 567 7 735 735 NUM taxlaw-2806 567 8 , , PUNCT taxlaw-2806 567 9 744 744 NUM taxlaw-2806 567 10 ( ( PUNCT taxlaw-2806 567 11 1979 1979 NUM taxlaw-2806 567 12 ) ) PUNCT taxlaw-2806 567 13 . . PUNCT taxlaw-2806 568 1 134 134 NUM taxlaw-2806 568 2 patient patient ADJ taxlaw-2806 568 3 protection protection NOUN taxlaw-2806 568 4 and and CCONJ taxlaw-2806 568 5 affordable affordable ADJ taxlaw-2806 568 6 care care PROPN taxlaw-2806 568 7 act act PROPN taxlaw-2806 568 8 , , PUNCT taxlaw-2806 568 9 pub pub NOUN taxlaw-2806 568 10 . . PUNCT taxlaw-2806 569 1 l. l. PROPN taxlaw-2806 569 2 no no INTJ taxlaw-2806 569 3 . . NOUN taxlaw-2806 570 1 111 111 NUM taxlaw-2806 570 2 - - SYM taxlaw-2806 570 3 148 148 NUM taxlaw-2806 570 4 , , PUNCT taxlaw-2806 570 5 § § PROPN taxlaw-2806 570 6 9001(a 9001(a NUM taxlaw-2806 570 7 ) ) PUNCT taxlaw-2806 570 8 , , PUNCT taxlaw-2806 570 9 124 124 NUM taxlaw-2806 570 10 stat stat NOUN taxlaw-2806 570 11 . . PUNCT taxlaw-2806 571 1 119 119 NUM taxlaw-2806 571 2 , , PUNCT taxlaw-2806 571 3 84854 84854 NUM taxlaw-2806 571 4 ( ( PUNCT taxlaw-2806 571 5 2010 2010 NUM taxlaw-2806 571 6 ) ) PUNCT taxlaw-2806 571 7 . . PUNCT taxlaw-2806 572 1 135 135 NUM taxlaw-2806 572 2 for for ADP taxlaw-2806 572 3 example example NOUN taxlaw-2806 572 4 , , PUNCT taxlaw-2806 572 5 $ $ SYM taxlaw-2806 572 6 100 100 NUM taxlaw-2806 572 7 of of ADP taxlaw-2806 572 8 health health NOUN taxlaw-2806 572 9 insurance insurance NOUN taxlaw-2806 572 10 is be AUX taxlaw-2806 572 11 worth worth ADJ taxlaw-2806 572 12 more more ADJ taxlaw-2806 572 13 than than ADP taxlaw-2806 572 14 $ $ SYM taxlaw-2806 572 15 100 100 NUM taxlaw-2806 572 16 cash cash NOUN taxlaw-2806 572 17 wages wage NOUN taxlaw-2806 572 18 on on ADP taxlaw-2806 572 19 account account NOUN taxlaw-2806 572 20 of of ADP taxlaw-2806 572 21 the the DET taxlaw-2806 572 22 exclusion exclusion NOUN taxlaw-2806 572 23 . . PUNCT taxlaw-2806 573 1 a a DET taxlaw-2806 573 2 worker worker NOUN taxlaw-2806 573 3 in in ADP taxlaw-2806 573 4 the the DET taxlaw-2806 573 5 15 15 NUM taxlaw-2806 573 6 % % NOUN taxlaw-2806 573 7 bracket bracket NOUN taxlaw-2806 573 8 only only ADV taxlaw-2806 573 9 has have VERB taxlaw-2806 573 10 $ $ SYM taxlaw-2806 573 11 85 85 NUM taxlaw-2806 573 12 cash cash NOUN taxlaw-2806 573 13 after after ADP taxlaw-2806 573 14 paying pay VERB taxlaw-2806 573 15 tax tax NOUN taxlaw-2806 573 16 on on ADP taxlaw-2806 573 17 the the DET taxlaw-2806 573 18 cash cash NOUN taxlaw-2806 573 19 , , PUNCT taxlaw-2806 573 20 but but CCONJ taxlaw-2806 573 21 still still ADV taxlaw-2806 573 22 has have VERB taxlaw-2806 573 23 $ $ SYM taxlaw-2806 573 24 100 100 NUM taxlaw-2806 573 25 of of ADP taxlaw-2806 573 26 insurance insurance NOUN taxlaw-2806 573 27 . . PUNCT taxlaw-2806 574 1 but but CCONJ taxlaw-2806 574 2 employers employer NOUN taxlaw-2806 574 3 know know VERB taxlaw-2806 574 4 this this PRON taxlaw-2806 574 5 and and CCONJ taxlaw-2806 574 6 may may AUX taxlaw-2806 574 7 reduce reduce VERB taxlaw-2806 574 8 the the DET taxlaw-2806 574 9 fringe fringe NOUN taxlaw-2806 574 10 benefit benefit NOUN taxlaw-2806 574 11 by by ADP taxlaw-2806 574 12 the the DET taxlaw-2806 574 13 tax tax NOUN taxlaw-2806 574 14 savings saving NOUN taxlaw-2806 574 15 so so SCONJ taxlaw-2806 574 16 that that SCONJ taxlaw-2806 574 17 workers worker NOUN taxlaw-2806 574 18 only only ADV taxlaw-2806 574 19 get get VERB taxlaw-2806 574 20 $ $ SYM taxlaw-2806 574 21 85 85 NUM taxlaw-2806 574 22 in in ADP taxlaw-2806 574 23 health health NOUN taxlaw-2806 574 24 insurance insurance NOUN taxlaw-2806 574 25 . . PUNCT taxlaw-2806 575 1 the the DET taxlaw-2806 575 2 benefit benefit NOUN taxlaw-2806 575 3 of of ADP taxlaw-2806 575 4 the the DET taxlaw-2806 575 5 exclusion exclusion NOUN taxlaw-2806 575 6 goes go VERB taxlaw-2806 575 7 to to ADP taxlaw-2806 575 8 the the DET taxlaw-2806 575 9 employers employer NOUN taxlaw-2806 575 10 , , PUNCT taxlaw-2806 575 11 who who PRON taxlaw-2806 575 12 are be AUX taxlaw-2806 575 13 able able ADJ taxlaw-2806 575 14 to to PART taxlaw-2806 575 15 save save VERB taxlaw-2806 575 16 22 22 NUM taxlaw-2806 575 17 columbia columbia PROPN taxlaw-2806 575 18 journal journal PROPN taxlaw-2806 575 19 of of ADP taxlaw-2806 575 20 tax tax NOUN taxlaw-2806 575 21 law law NOUN taxlaw-2806 575 22 [ [ X taxlaw-2806 575 23 vol.3:1 vol.3:1 NOUN taxlaw-2806 575 24 only only ADV taxlaw-2806 575 25 impose impose VERB taxlaw-2806 575 26 transition transition NOUN taxlaw-2806 575 27 losses loss NOUN taxlaw-2806 575 28 on on ADP taxlaw-2806 575 29 workers worker NOUN taxlaw-2806 575 30 , , PUNCT taxlaw-2806 575 31 depending depend VERB taxlaw-2806 575 32 on on ADP taxlaw-2806 575 33 how how SCONJ taxlaw-2806 575 34 wages wage NOUN taxlaw-2806 575 35 would would AUX taxlaw-2806 575 36 adjust adjust VERB taxlaw-2806 575 37 to to ADP taxlaw-2806 575 38 the the DET taxlaw-2806 575 39 repeal repeal NOUN taxlaw-2806 575 40 . . PUNCT taxlaw-2806 576 1 the the DET taxlaw-2806 576 2 exclusion exclusion NOUN taxlaw-2806 576 3 might might AUX taxlaw-2806 576 4 actually actually ADV taxlaw-2806 576 5 benefit benefit VERB taxlaw-2806 576 6 employers employer NOUN taxlaw-2806 576 7 more more ADJ taxlaw-2806 576 8 than than ADP taxlaw-2806 576 9 employees employee NOUN taxlaw-2806 576 10 , , PUNCT taxlaw-2806 576 11 so so SCONJ taxlaw-2806 576 12 employers employer NOUN taxlaw-2806 576 13 might might AUX taxlaw-2806 576 14 be be AUX taxlaw-2806 576 15 the the DET taxlaw-2806 576 16 losers loser NOUN taxlaw-2806 576 17 if if SCONJ taxlaw-2806 576 18 the the DET taxlaw-2806 576 19 tax tax NOUN taxlaw-2806 576 20 benefit benefit NOUN taxlaw-2806 576 21 is be AUX taxlaw-2806 576 22 removed remove VERB taxlaw-2806 576 23 . . PUNCT taxlaw-2806 577 1 with with ADP taxlaw-2806 577 2 the the DET taxlaw-2806 577 3 tax tax NOUN taxlaw-2806 577 4 expenditure expenditure NOUN taxlaw-2806 577 5 provision provision NOUN taxlaw-2806 577 6 , , PUNCT taxlaw-2806 577 7 employees employee NOUN taxlaw-2806 577 8 receive receive VERB taxlaw-2806 577 9 the the DET taxlaw-2806 577 10 benefits benefit NOUN taxlaw-2806 577 11 tax tax NOUN taxlaw-2806 577 12 - - PUNCT taxlaw-2806 577 13 free free ADJ taxlaw-2806 577 14 , , PUNCT taxlaw-2806 577 15 but but CCONJ taxlaw-2806 577 16 employers employer NOUN taxlaw-2806 577 17 can can AUX taxlaw-2806 577 18 pay pay VERB taxlaw-2806 577 19 less less ADJ taxlaw-2806 577 20 in in ADP taxlaw-2806 577 21 wages wage NOUN taxlaw-2806 577 22 on on ADP taxlaw-2806 577 23 account account NOUN taxlaw-2806 577 24 of of ADP taxlaw-2806 577 25 the the DET taxlaw-2806 577 26 exclusion exclusion NOUN taxlaw-2806 577 27 . . PUNCT taxlaw-2806 578 1 if if SCONJ taxlaw-2806 578 2 the the DET taxlaw-2806 578 3 exclusion exclusion NOUN taxlaw-2806 578 4 allows allow VERB taxlaw-2806 578 5 employers employer NOUN taxlaw-2806 578 6 to to PART taxlaw-2806 578 7 pay pay VERB taxlaw-2806 578 8 less less ADJ taxlaw-2806 578 9 in in ADP taxlaw-2806 578 10 total total ADJ taxlaw-2806 578 11 compensation compensation NOUN taxlaw-2806 578 12 , , PUNCT taxlaw-2806 578 13 then then ADV taxlaw-2806 578 14 the the DET taxlaw-2806 578 15 repeal repeal NOUN taxlaw-2806 578 16 of of ADP taxlaw-2806 578 17 the the DET taxlaw-2806 578 18 exclusion exclusion NOUN taxlaw-2806 578 19 could could AUX taxlaw-2806 578 20 make make VERB taxlaw-2806 578 21 employees employee NOUN taxlaw-2806 578 22 demand demand VERB taxlaw-2806 578 23 more more ADJ taxlaw-2806 578 24 cash cash NOUN taxlaw-2806 578 25 wages wage NOUN taxlaw-2806 578 26 , , PUNCT taxlaw-2806 578 27 increasing increase VERB taxlaw-2806 578 28 employer employer NOUN taxlaw-2806 578 29 costs cost NOUN taxlaw-2806 578 30 , , PUNCT taxlaw-2806 578 31 which which PRON taxlaw-2806 578 32 might might AUX taxlaw-2806 578 33 be be AUX taxlaw-2806 578 34 borne bear VERB taxlaw-2806 578 35 by by ADP taxlaw-2806 578 36 owners owner NOUN taxlaw-2806 578 37 or or CCONJ taxlaw-2806 578 38 customers customer NOUN taxlaw-2806 578 39 of of ADP taxlaw-2806 578 40 firms firm NOUN taxlaw-2806 578 41 , , PUNCT taxlaw-2806 578 42 and and CCONJ taxlaw-2806 578 43 not not PART taxlaw-2806 578 44 employees employee NOUN taxlaw-2806 578 45 , , PUNCT taxlaw-2806 578 46 as as SCONJ taxlaw-2806 578 47 the the DET taxlaw-2806 578 48 revenue revenue NOUN taxlaw-2806 578 49 - - PUNCT taxlaw-2806 578 50 loss loss NOUN taxlaw-2806 578 51 approach approach NOUN taxlaw-2806 578 52 suggests suggest VERB taxlaw-2806 578 53 . . PUNCT taxlaw-2806 579 1 there there PRON taxlaw-2806 579 2 are be VERB taxlaw-2806 579 3 two two NUM taxlaw-2806 579 4 levels level NOUN taxlaw-2806 579 5 at at ADP taxlaw-2806 579 6 which which PRON taxlaw-2806 579 7 we we PRON taxlaw-2806 579 8 need need VERB taxlaw-2806 579 9 to to PART taxlaw-2806 579 10 understand understand VERB taxlaw-2806 579 11 incidence incidence NOUN taxlaw-2806 579 12 in in ADP taxlaw-2806 579 13 approaching approach VERB taxlaw-2806 579 14 tax tax NOUN taxlaw-2806 579 15 reform reform NOUN taxlaw-2806 579 16 . . PUNCT taxlaw-2806 580 1 first first ADV taxlaw-2806 580 2 , , PUNCT taxlaw-2806 580 3 the the DET taxlaw-2806 580 4 standard standard ADJ taxlaw-2806 580 5 incidence incidence NOUN taxlaw-2806 580 6 question question NOUN taxlaw-2806 580 7 looks look VERB taxlaw-2806 580 8 at at ADP taxlaw-2806 580 9 real real ADJ taxlaw-2806 580 10 , , PUNCT taxlaw-2806 580 11 economic economic ADJ taxlaw-2806 580 12 incidence incidence NOUN taxlaw-2806 580 13 and and CCONJ taxlaw-2806 580 14 not not PART taxlaw-2806 580 15 just just ADV taxlaw-2806 580 16 nominal nominal ADJ taxlaw-2806 580 17 incidence incidence NOUN taxlaw-2806 580 18 . . PUNCT taxlaw-2806 581 1 second second ADJ taxlaw-2806 581 2 , , PUNCT taxlaw-2806 581 3 and and CCONJ taxlaw-2806 581 4 most most ADV taxlaw-2806 581 5 important important ADJ taxlaw-2806 581 6 for for ADP taxlaw-2806 581 7 reformers reformer NOUN taxlaw-2806 581 8 contemplating contemplate VERB taxlaw-2806 581 9 legislative legislative ADJ taxlaw-2806 581 10 change change NOUN taxlaw-2806 581 11 , , PUNCT taxlaw-2806 581 12 is be AUX taxlaw-2806 581 13 who who PRON taxlaw-2806 581 14 would would AUX taxlaw-2806 581 15 be be AUX taxlaw-2806 581 16 harmed harm VERB taxlaw-2806 581 17 by by ADP taxlaw-2806 581 18 repeal repeal NOUN taxlaw-2806 581 19 . . PUNCT taxlaw-2806 582 1 the the DET taxlaw-2806 582 2 answer answer NOUN taxlaw-2806 582 3 to to ADP taxlaw-2806 582 4 these these DET taxlaw-2806 582 5 questions question NOUN taxlaw-2806 582 6 might might AUX taxlaw-2806 582 7 be be AUX taxlaw-2806 582 8 the the DET taxlaw-2806 582 9 same same ADJ taxlaw-2806 582 10 , , PUNCT taxlaw-2806 582 11 but but CCONJ taxlaw-2806 582 12 not not PART taxlaw-2806 582 13 necessarily necessarily ADV taxlaw-2806 582 14 . . PUNCT taxlaw-2806 583 1 and and CCONJ taxlaw-2806 583 2 for for ADP taxlaw-2806 583 3 some some DET taxlaw-2806 583 4 provisions provision NOUN taxlaw-2806 583 5 , , PUNCT taxlaw-2806 583 6 the the DET taxlaw-2806 583 7 answer answer NOUN taxlaw-2806 583 8 to to ADP taxlaw-2806 583 9 the the DET taxlaw-2806 583 10 first first ADJ taxlaw-2806 583 11 inquiry inquiry NOUN taxlaw-2806 583 12 might might AUX taxlaw-2806 583 13 be be AUX taxlaw-2806 583 14 nobody nobody PRON taxlaw-2806 583 15 if if SCONJ taxlaw-2806 583 16 the the DET taxlaw-2806 583 17 market market NOUN taxlaw-2806 583 18 has have AUX taxlaw-2806 583 19 completely completely ADV taxlaw-2806 583 20 competed compete VERB taxlaw-2806 583 21 away away ADP taxlaw-2806 583 22 the the DET taxlaw-2806 583 23 benefit benefit NOUN taxlaw-2806 583 24 , , PUNCT taxlaw-2806 583 25 making make VERB taxlaw-2806 583 26 the the DET taxlaw-2806 583 27 second second ADJ taxlaw-2806 583 28 inquiry inquiry NOUN taxlaw-2806 583 29 the the DET taxlaw-2806 583 30 only only ADJ taxlaw-2806 583 31 relevant relevant ADJ taxlaw-2806 583 32 one one NUM taxlaw-2806 583 33 in in ADP taxlaw-2806 583 34 deciding decide VERB taxlaw-2806 583 35 whether whether SCONJ taxlaw-2806 583 36 the the DET taxlaw-2806 583 37 repeal repeal NOUN taxlaw-2806 583 38 is be AUX taxlaw-2806 583 39 good good ADJ taxlaw-2806 583 40 policy policy NOUN taxlaw-2806 583 41 . . PUNCT taxlaw-2806 584 1 the the DET taxlaw-2806 584 2 second second ADJ taxlaw-2806 584 3 question question NOUN taxlaw-2806 584 4 is be AUX taxlaw-2806 584 5 crucial crucial ADJ taxlaw-2806 584 6 in in ADP taxlaw-2806 584 7 any any DET taxlaw-2806 584 8 reform reform NOUN taxlaw-2806 584 9 that that PRON taxlaw-2806 584 10 repeals repeal VERB taxlaw-2806 584 11 tax tax NOUN taxlaw-2806 584 12 expenditures expenditure NOUN taxlaw-2806 584 13 because because SCONJ taxlaw-2806 584 14 repeal repeal NOUN taxlaw-2806 584 15 may may AUX taxlaw-2806 584 16 cause cause VERB taxlaw-2806 584 17 asset asset NOUN taxlaw-2806 584 18 values value NOUN taxlaw-2806 584 19 to to PART taxlaw-2806 584 20 decline decline VERB taxlaw-2806 584 21 , , PUNCT taxlaw-2806 584 22 producing produce VERB taxlaw-2806 584 23 losses loss NOUN taxlaw-2806 584 24 for for ADP taxlaw-2806 584 25 individuals individual NOUN taxlaw-2806 584 26 . . PUNCT taxlaw-2806 585 1 for for ADP taxlaw-2806 585 2 example example NOUN taxlaw-2806 585 3 , , PUNCT taxlaw-2806 585 4 the the DET taxlaw-2806 585 5 home home NOUN taxlaw-2806 585 6 mortgage mortgage NOUN taxlaw-2806 585 7 interest interest NOUN taxlaw-2806 585 8 deduction deduction NOUN taxlaw-2806 585 9 may may AUX taxlaw-2806 585 10 have have AUX taxlaw-2806 585 11 been be AUX taxlaw-2806 585 12 completely completely ADV taxlaw-2806 585 13 competed compete VERB taxlaw-2806 585 14 away away ADV taxlaw-2806 585 15 in in ADP taxlaw-2806 585 16 the the DET taxlaw-2806 585 17 market market NOUN taxlaw-2806 585 18 long long ADV taxlaw-2806 585 19 ago ago ADV taxlaw-2806 585 20 and and CCONJ taxlaw-2806 585 21 capitalized capitalize VERB taxlaw-2806 585 22 into into ADP taxlaw-2806 585 23 the the DET taxlaw-2806 585 24 price price NOUN taxlaw-2806 585 25 of of ADP taxlaw-2806 585 26 housing housing NOUN taxlaw-2806 585 27 . . PUNCT taxlaw-2806 586 1 in in ADP taxlaw-2806 586 2 that that DET taxlaw-2806 586 3 case case NOUN taxlaw-2806 586 4 , , PUNCT taxlaw-2806 586 5 the the DET taxlaw-2806 586 6 real real ADJ taxlaw-2806 586 7 beneficiaries beneficiary NOUN taxlaw-2806 586 8 of of ADP taxlaw-2806 586 9 the the DET taxlaw-2806 586 10 deduction deduction NOUN taxlaw-2806 586 11 would would AUX taxlaw-2806 586 12 be be AUX taxlaw-2806 586 13 limited limit VERB taxlaw-2806 586 14 to to ADP taxlaw-2806 586 15 those those PRON taxlaw-2806 586 16 who who PRON taxlaw-2806 586 17 owned own VERB taxlaw-2806 586 18 homes home NOUN taxlaw-2806 586 19 at at ADP taxlaw-2806 586 20 the the DET taxlaw-2806 586 21 time time NOUN taxlaw-2806 586 22 the the DET taxlaw-2806 586 23 provision provision NOUN taxlaw-2806 586 24 was be AUX taxlaw-2806 586 25 adopted adopt VERB taxlaw-2806 586 26 because because SCONJ taxlaw-2806 586 27 their their PRON taxlaw-2806 586 28 home home NOUN taxlaw-2806 586 29 rose rise VERB taxlaw-2806 586 30 in in ADP taxlaw-2806 586 31 value value NOUN taxlaw-2806 586 32 on on ADP taxlaw-2806 586 33 the the DET taxlaw-2806 586 34 adoption adoption NOUN taxlaw-2806 586 35 and and CCONJ taxlaw-2806 586 36 they they PRON taxlaw-2806 586 37 paid pay VERB taxlaw-2806 586 38 a a DET taxlaw-2806 586 39 price price NOUN taxlaw-2806 586 40 that that PRON taxlaw-2806 586 41 did do AUX taxlaw-2806 586 42 not not PART taxlaw-2806 586 43 account account VERB taxlaw-2806 586 44 for for ADP taxlaw-2806 586 45 any any DET taxlaw-2806 586 46 anticipated anticipate VERB taxlaw-2806 586 47 tax tax NOUN taxlaw-2806 586 48 deduction deduction NOUN taxlaw-2806 586 49 . . PUNCT taxlaw-2806 587 1 even even ADV taxlaw-2806 587 2 if if SCONJ taxlaw-2806 587 3 the the DET taxlaw-2806 587 4 tax tax NOUN taxlaw-2806 587 5 benefit benefit NOUN taxlaw-2806 587 6 has have AUX taxlaw-2806 587 7 not not PART taxlaw-2806 587 8 been be AUX taxlaw-2806 587 9 completely completely ADV taxlaw-2806 587 10 competed compete VERB taxlaw-2806 587 11 away away ADV taxlaw-2806 587 12 , , PUNCT taxlaw-2806 587 13 it it PRON taxlaw-2806 587 14 is be AUX taxlaw-2806 587 15 unlikely unlikely ADJ taxlaw-2806 587 16 that that SCONJ taxlaw-2806 587 17 the the DET taxlaw-2806 587 18 revenue revenue NOUN taxlaw-2806 587 19 loss loss NOUN taxlaw-2806 587 20 , , PUNCT taxlaw-2806 587 21 and and CCONJ taxlaw-2806 587 22 the the DET taxlaw-2806 587 23 taxpayers taxpayer NOUN taxlaw-2806 587 24 to to PART taxlaw-2806 587 25 whom whom PRON taxlaw-2806 587 26 that that DET taxlaw-2806 587 27 revenue revenue NOUN taxlaw-2806 587 28 loss loss NOUN taxlaw-2806 587 29 is be AUX taxlaw-2806 587 30 attributed attribute VERB taxlaw-2806 587 31 in in ADP taxlaw-2806 587 32 the the DET taxlaw-2806 587 33 tax tax NOUN taxlaw-2806 587 34 expenditure expenditure NOUN taxlaw-2806 587 35 budget budget NOUN taxlaw-2806 587 36 , , PUNCT taxlaw-2806 587 37 accurately accurately ADV taxlaw-2806 587 38 measures measure VERB taxlaw-2806 587 39 the the DET taxlaw-2806 587 40 benefits benefit NOUN taxlaw-2806 587 41 enjoyed enjoy VERB taxlaw-2806 587 42 by by ADP taxlaw-2806 587 43 the the DET taxlaw-2806 587 44 provision provision NOUN taxlaw-2806 587 45 now now ADV taxlaw-2806 587 46 . . PUNCT taxlaw-2806 588 1 repeal repeal NOUN taxlaw-2806 588 2 may may AUX taxlaw-2806 588 3 create create VERB taxlaw-2806 588 4 losers loser NOUN taxlaw-2806 588 5 out out ADP taxlaw-2806 588 6 of of ADP taxlaw-2806 588 7 people people NOUN taxlaw-2806 588 8 who who PRON taxlaw-2806 588 9 never never ADV taxlaw-2806 588 10 enjoyed enjoy VERB taxlaw-2806 588 11 an an DET taxlaw-2806 588 12 unwarranted unwarranted ADJ taxlaw-2806 588 13 windfall windfall NOUN taxlaw-2806 588 14 . . PUNCT taxlaw-2806 589 1 before before SCONJ taxlaw-2806 589 2 we we PRON taxlaw-2806 589 3 reduce reduce VERB taxlaw-2806 589 4 the the DET taxlaw-2806 589 5 tax tax NOUN taxlaw-2806 589 6 benefits benefit NOUN taxlaw-2806 589 7 for for ADP taxlaw-2806 589 8 mortgage mortgage NOUN taxlaw-2806 589 9 interest interest NOUN taxlaw-2806 589 10 , , PUNCT taxlaw-2806 589 11 we we PRON taxlaw-2806 589 12 should should AUX taxlaw-2806 589 13 know know VERB taxlaw-2806 589 14 who who PRON taxlaw-2806 589 15 will will AUX taxlaw-2806 589 16 suffer suffer VERB taxlaw-2806 589 17 the the DET taxlaw-2806 589 18 greatest great ADJ taxlaw-2806 589 19 loss loss NOUN taxlaw-2806 589 20 in in ADP taxlaw-2806 589 21 home home NOUN taxlaw-2806 589 22 value value NOUN taxlaw-2806 589 23 on on ADP taxlaw-2806 589 24 account account NOUN taxlaw-2806 589 25 of of ADP taxlaw-2806 589 26 the the DET taxlaw-2806 589 27 change change NOUN taxlaw-2806 589 28 . . PUNCT taxlaw-2806 590 1 loss loss NOUN taxlaw-2806 590 2 in in ADP taxlaw-2806 590 3 asset asset NOUN taxlaw-2806 590 4 value value NOUN taxlaw-2806 590 5 is be AUX taxlaw-2806 590 6 unlikely unlikely ADJ taxlaw-2806 590 7 to to PART taxlaw-2806 590 8 be be AUX taxlaw-2806 590 9 uniform uniform ADJ taxlaw-2806 590 10 across across ADP taxlaw-2806 590 11 all all DET taxlaw-2806 590 12 taxpayers taxpayer NOUN taxlaw-2806 590 13 or or CCONJ taxlaw-2806 590 14 all all DET taxlaw-2806 590 15 homes home NOUN taxlaw-2806 590 16 , , PUNCT taxlaw-2806 590 17 and and CCONJ taxlaw-2806 590 18 it it PRON taxlaw-2806 590 19 may may AUX taxlaw-2806 590 20 not not PART taxlaw-2806 590 21 be be AUX taxlaw-2806 590 22 concentrated concentrate VERB taxlaw-2806 590 23 at at ADP taxlaw-2806 590 24 the the DET taxlaw-2806 590 25 top top NOUN taxlaw-2806 590 26 of of ADP taxlaw-2806 590 27 the the DET taxlaw-2806 590 28 income income NOUN taxlaw-2806 590 29 spectrum spectrum NOUN taxlaw-2806 590 30 , , PUNCT taxlaw-2806 590 31 even even ADV taxlaw-2806 590 32 if if SCONJ taxlaw-2806 590 33 the the DET taxlaw-2806 590 34 highest high ADJ taxlaw-2806 590 35 earners earner NOUN taxlaw-2806 590 36 garner garner VERB taxlaw-2806 590 37 the the DET taxlaw-2806 590 38 greatest great ADJ taxlaw-2806 590 39 dollars dollar NOUN taxlaw-2806 590 40 of of ADP taxlaw-2806 590 41 revenue revenue NOUN taxlaw-2806 590 42 loss loss NOUN taxlaw-2806 590 43 from from ADP taxlaw-2806 590 44 the the DET taxlaw-2806 590 45 deduction deduction NOUN taxlaw-2806 590 46 ( ( PUNCT taxlaw-2806 590 47 as as ADP taxlaw-2806 590 48 the the DET taxlaw-2806 590 49 joint joint ADJ taxlaw-2806 590 50 committee committee NOUN taxlaw-2806 590 51 ’s ’s PART taxlaw-2806 590 52 distributional distributional ADJ taxlaw-2806 590 53 tables table NOUN taxlaw-2806 590 54 show show NOUN taxlaw-2806 590 55 ) ) PUNCT taxlaw-2806 590 56 . . PUNCT taxlaw-2806 591 1 the the DET taxlaw-2806 591 2 mortgage mortgage NOUN taxlaw-2806 591 3 interest interest NOUN taxlaw-2806 591 4 deduction deduction NOUN taxlaw-2806 591 5 may may AUX taxlaw-2806 591 6 be be AUX taxlaw-2806 591 7 more more ADV taxlaw-2806 591 8 fully fully ADV taxlaw-2806 591 9 capitalized capitalize VERB taxlaw-2806 591 10 into into ADP taxlaw-2806 591 11 the the DET taxlaw-2806 591 12 price price NOUN taxlaw-2806 591 13 of of ADP taxlaw-2806 591 14 moderate moderate ADJ taxlaw-2806 591 15 housing housing NOUN taxlaw-2806 591 16 than than ADP taxlaw-2806 591 17 expensive expensive ADJ taxlaw-2806 591 18 housing housing NOUN taxlaw-2806 591 19 because because SCONJ taxlaw-2806 591 20 rich rich ADJ taxlaw-2806 591 21 people people NOUN taxlaw-2806 591 22 have have VERB taxlaw-2806 591 23 houses house NOUN taxlaw-2806 591 24 that that PRON taxlaw-2806 591 25 can can AUX taxlaw-2806 591 26 not not PART taxlaw-2806 591 27 be be AUX taxlaw-2806 591 28 fully fully ADV taxlaw-2806 591 29 financed finance VERB taxlaw-2806 591 30 within within ADP taxlaw-2806 591 31 the the DET taxlaw-2806 591 32 million million NUM taxlaw-2806 591 33 dollar dollar NOUN taxlaw-2806 591 34 limit limit NOUN taxlaw-2806 591 35 of of ADP taxlaw-2806 591 36 § § PROPN taxlaw-2806 591 37 163(h)(3 163(h)(3 NUM taxlaw-2806 591 38 ) ) PUNCT taxlaw-2806 591 39 . . PUNCT taxlaw-2806 592 1 if if SCONJ taxlaw-2806 592 2 owners owner NOUN taxlaw-2806 592 3 of of ADP taxlaw-2806 592 4 more more ADV taxlaw-2806 592 5 modest modest ADJ taxlaw-2806 592 6 houses house NOUN taxlaw-2806 592 7 will will AUX taxlaw-2806 592 8 see see VERB taxlaw-2806 592 9 the the DET taxlaw-2806 592 10 largest large ADJ taxlaw-2806 592 11 percentage percentage NOUN taxlaw-2806 592 12 drop drop NOUN taxlaw-2806 592 13 in in ADP taxlaw-2806 592 14 the the DET taxlaw-2806 592 15 value value NOUN taxlaw-2806 592 16 of of ADP taxlaw-2806 592 17 their their PRON taxlaw-2806 592 18 homes home NOUN taxlaw-2806 592 19 from from ADP taxlaw-2806 592 20 repeal repeal NOUN taxlaw-2806 592 21 of of ADP taxlaw-2806 592 22 the the DET taxlaw-2806 592 23 deduction deduction NOUN taxlaw-2806 592 24 , , PUNCT taxlaw-2806 592 25 policymakers policymaker NOUN taxlaw-2806 592 26 should should AUX taxlaw-2806 592 27 be be AUX taxlaw-2806 592 28 aware aware ADJ taxlaw-2806 592 29 of of ADP taxlaw-2806 592 30 that that PRON taxlaw-2806 592 31 . . PUNCT taxlaw-2806 593 1 currently currently ADV taxlaw-2806 593 2 , , PUNCT taxlaw-2806 593 3 there there PRON taxlaw-2806 593 4 is be VERB taxlaw-2806 593 5 no no DET taxlaw-2806 593 6 attempt attempt NOUN taxlaw-2806 593 7 to to PART taxlaw-2806 593 8 determine determine VERB taxlaw-2806 593 9 who who PRON taxlaw-2806 593 10 would would AUX taxlaw-2806 593 11 lose lose VERB taxlaw-2806 593 12 the the DET taxlaw-2806 593 13 most most ADJ taxlaw-2806 593 14 asset asset NOUN taxlaw-2806 593 15 value value NOUN taxlaw-2806 593 16 on on ADP taxlaw-2806 593 17 account account NOUN taxlaw-2806 593 18 of of ADP taxlaw-2806 593 19 a a DET taxlaw-2806 593 20 change change NOUN taxlaw-2806 593 21 in in ADP taxlaw-2806 593 22 the the DET taxlaw-2806 593 23 law law NOUN taxlaw-2806 593 24 , , PUNCT taxlaw-2806 593 25 and and CCONJ taxlaw-2806 593 26 therefore therefore ADV taxlaw-2806 593 27 there there PRON taxlaw-2806 593 28 is be VERB taxlaw-2806 593 29 no no DET taxlaw-2806 593 30 consideration consideration NOUN taxlaw-2806 593 31 of of ADP taxlaw-2806 593 32 such such ADJ taxlaw-2806 593 33 losses loss NOUN taxlaw-2806 593 34 in in ADP taxlaw-2806 593 35 the the DET taxlaw-2806 593 36 design design NOUN taxlaw-2806 593 37 of of ADP taxlaw-2806 593 38 legislation legislation NOUN taxlaw-2806 593 39 . . PUNCT taxlaw-2806 594 1 this this PRON taxlaw-2806 594 2 is be AUX taxlaw-2806 594 3 an an DET taxlaw-2806 594 4 unfortunate unfortunate ADJ taxlaw-2806 594 5 lacuna lacuna NOUN taxlaw-2806 594 6 in in ADP taxlaw-2806 594 7 the the DET taxlaw-2806 594 8 tax tax NOUN taxlaw-2806 594 9 reform reform NOUN taxlaw-2806 594 10 discussion discussion NOUN taxlaw-2806 594 11 . . PUNCT taxlaw-2806 595 1 eliminating eliminate VERB taxlaw-2806 595 2 tax tax NOUN taxlaw-2806 595 3 expenditures expenditure NOUN taxlaw-2806 595 4 today today NOUN taxlaw-2806 595 5 , , PUNCT taxlaw-2806 595 6 without without ADP taxlaw-2806 595 7 incidence incidence NOUN taxlaw-2806 595 8 data datum NOUN taxlaw-2806 595 9 , , PUNCT taxlaw-2806 595 10 would would AUX taxlaw-2806 595 11 be be AUX taxlaw-2806 595 12 a a DET taxlaw-2806 595 13 cynical cynical ADJ taxlaw-2806 595 14 gesture gesture NOUN taxlaw-2806 595 15 . . PUNCT taxlaw-2806 596 1 but but CCONJ taxlaw-2806 596 2 congress congress PROPN taxlaw-2806 596 3 might might AUX taxlaw-2806 596 4 find find VERB taxlaw-2806 596 5 it it PRON taxlaw-2806 596 6 politically politically ADV taxlaw-2806 596 7 irresistible irresistible ADJ taxlaw-2806 596 8 for for ADP taxlaw-2806 596 9 that that DET taxlaw-2806 596 10 reason reason NOUN taxlaw-2806 596 11 . . PUNCT taxlaw-2806 597 1 it it PRON taxlaw-2806 597 2 made make VERB taxlaw-2806 597 3 a a DET taxlaw-2806 597 4 similar similar ADJ taxlaw-2806 597 5 gesture gesture NOUN taxlaw-2806 597 6 in in ADP taxlaw-2806 597 7 1986 1986 NUM taxlaw-2806 597 8 when when SCONJ taxlaw-2806 597 9 it it PRON taxlaw-2806 597 10 increased increase VERB taxlaw-2806 597 11 the the DET taxlaw-2806 597 12 corporate corporate ADJ taxlaw-2806 597 13 tax tax NOUN taxlaw-2806 597 14 . . PUNCT taxlaw-2806 598 1 in in ADP taxlaw-2806 598 2 1986 1986 NUM taxlaw-2806 598 3 , , PUNCT taxlaw-2806 598 4 the the DET taxlaw-2806 598 5 individual individual ADJ taxlaw-2806 598 6 income income NOUN taxlaw-2806 598 7 tax tax NOUN taxlaw-2806 598 8 — — PUNCT taxlaw-2806 598 9 which which PRON taxlaw-2806 598 10 is be AUX taxlaw-2806 598 11 salient salient ADJ taxlaw-2806 598 12 for for ADP taxlaw-2806 598 13 individual individual ADJ taxlaw-2806 598 14 taxpayers taxpayer NOUN taxlaw-2806 598 15 — — PUNCT taxlaw-2806 598 16 was be AUX taxlaw-2806 598 17 reduced reduce VERB taxlaw-2806 598 18 . . PUNCT taxlaw-2806 599 1 simultaneously simultaneously ADV taxlaw-2806 599 2 , , PUNCT taxlaw-2806 599 3 the the DET taxlaw-2806 599 4 corporate corporate ADJ taxlaw-2806 599 5 tax tax NOUN taxlaw-2806 599 6 — — PUNCT taxlaw-2806 599 7 which which PRON taxlaw-2806 599 8 is be AUX taxlaw-2806 599 9 hidden hide VERB taxlaw-2806 599 10 from from ADP taxlaw-2806 599 11 view view NOUN taxlaw-2806 599 12 of of ADP taxlaw-2806 599 13 the the DET taxlaw-2806 599 14 individuals individual NOUN taxlaw-2806 599 15 who who PRON taxlaw-2806 599 16 bear bear VERB taxlaw-2806 599 17 the the DET taxlaw-2806 599 18 burden burden NOUN taxlaw-2806 599 19 of of ADP taxlaw-2806 599 20 it it PRON taxlaw-2806 599 21 — — PUNCT taxlaw-2806 599 22 paid pay VERB taxlaw-2806 599 23 for for ADP taxlaw-2806 599 24 that that DET taxlaw-2806 599 25 reduction reduction NOUN taxlaw-2806 599 26 . . PUNCT taxlaw-2806 600 1 corporations corporation NOUN taxlaw-2806 600 2 are be AUX taxlaw-2806 600 3 not not PART taxlaw-2806 600 4 human human ADJ taxlaw-2806 600 5 , , PUNCT taxlaw-2806 600 6 so so SCONJ taxlaw-2806 600 7 they they PRON taxlaw-2806 600 8 can can AUX taxlaw-2806 600 9 not not PART taxlaw-2806 600 10 bear bear VERB taxlaw-2806 600 11 the the DET taxlaw-2806 600 12 burden burden NOUN taxlaw-2806 600 13 of of ADP taxlaw-2806 600 14 $ $ SYM taxlaw-2806 600 15 15 15 NUM taxlaw-2806 600 16 in in ADP taxlaw-2806 600 17 costs cost NOUN taxlaw-2806 600 18 . . PUNCT taxlaw-2806 601 1 workers worker NOUN taxlaw-2806 601 2 who who PRON taxlaw-2806 601 3 have have VERB taxlaw-2806 601 4 insurance insurance NOUN taxlaw-2806 601 5 on on ADP taxlaw-2806 601 6 their their PRON taxlaw-2806 601 7 spouse spouse NOUN taxlaw-2806 601 8 ’s ’s PART taxlaw-2806 601 9 plan plan NOUN taxlaw-2806 601 10 , , PUNCT taxlaw-2806 601 11 for for ADP taxlaw-2806 601 12 example example NOUN taxlaw-2806 601 13 , , PUNCT taxlaw-2806 601 14 do do AUX taxlaw-2806 601 15 n’t not PART taxlaw-2806 601 16 receive receive VERB taxlaw-2806 601 17 even even ADV taxlaw-2806 601 18 the the DET taxlaw-2806 601 19 $ $ SYM taxlaw-2806 601 20 85 85 NUM taxlaw-2806 601 21 value value NOUN taxlaw-2806 601 22 from from ADP taxlaw-2806 601 23 the the DET taxlaw-2806 601 24 fringe fringe NOUN taxlaw-2806 601 25 benefit benefit NOUN taxlaw-2806 601 26 and and CCONJ taxlaw-2806 601 27 would would AUX taxlaw-2806 601 28 be be AUX taxlaw-2806 601 29 better well ADJ taxlaw-2806 601 30 off off ADP taxlaw-2806 601 31 with with ADP taxlaw-2806 601 32 an an DET taxlaw-2806 601 33 even even ADV taxlaw-2806 601 34 lesser less ADJ taxlaw-2806 601 35 amount amount NOUN taxlaw-2806 601 36 of of ADP taxlaw-2806 601 37 cash cash NOUN taxlaw-2806 601 38 . . PUNCT taxlaw-2806 602 1 2011 2011 NUM taxlaw-2806 602 2 ] ] PUNCT taxlaw-2806 602 3 tax tax NOUN taxlaw-2806 602 4 expenditures expenditure NOUN taxlaw-2806 602 5 , , PUNCT taxlaw-2806 602 6 reform reform NOUN taxlaw-2806 602 7 , , PUNCT taxlaw-2806 602 8 and and CCONJ taxlaw-2806 602 9 distributive distributive ADJ taxlaw-2806 602 10 justice justice NOUN taxlaw-2806 602 11 23 23 NUM taxlaw-2806 602 12 taxation taxation NOUN taxlaw-2806 602 13 . . PUNCT taxlaw-2806 603 1 instead instead ADV taxlaw-2806 603 2 , , PUNCT taxlaw-2806 603 3 individuals individual NOUN taxlaw-2806 603 4 with with ADP taxlaw-2806 603 5 relationships relationship NOUN taxlaw-2806 603 6 to to ADP taxlaw-2806 603 7 corporations corporation NOUN taxlaw-2806 603 8 bear bear VERB taxlaw-2806 603 9 the the DET taxlaw-2806 603 10 real real ADJ taxlaw-2806 603 11 incidence incidence NOUN taxlaw-2806 603 12 of of ADP taxlaw-2806 603 13 the the DET taxlaw-2806 603 14 corporate corporate ADJ taxlaw-2806 603 15 tax tax NOUN taxlaw-2806 603 16 . . PUNCT taxlaw-2806 604 1 unfortunately unfortunately ADV taxlaw-2806 604 2 , , PUNCT taxlaw-2806 604 3 there there PRON taxlaw-2806 604 4 is be VERB taxlaw-2806 604 5 no no DET taxlaw-2806 604 6 definitive definitive ADJ taxlaw-2806 604 7 determination determination NOUN taxlaw-2806 604 8 of of ADP taxlaw-2806 604 9 who who PRON taxlaw-2806 604 10 that that PRON taxlaw-2806 604 11 is be AUX taxlaw-2806 604 12 , , PUNCT taxlaw-2806 604 13 whether whether SCONJ taxlaw-2806 604 14 shareholders shareholder NOUN taxlaw-2806 604 15 , , PUNCT taxlaw-2806 604 16 employees employee NOUN taxlaw-2806 604 17 , , PUNCT taxlaw-2806 604 18 or or CCONJ taxlaw-2806 604 19 consumers consumer NOUN taxlaw-2806 604 20 . . PUNCT taxlaw-2806 605 1 reducing reduce VERB taxlaw-2806 605 2 individual individual ADJ taxlaw-2806 605 3 taxes taxis NOUN taxlaw-2806 605 4 and and CCONJ taxlaw-2806 605 5 raising raise VERB taxlaw-2806 605 6 corporate corporate ADJ taxlaw-2806 605 7 taxes taxis NOUN taxlaw-2806 605 8 was be AUX taxlaw-2806 605 9 a a DET taxlaw-2806 605 10 sleight sleight NOUN taxlaw-2806 605 11 of of ADP taxlaw-2806 605 12 hand hand NOUN taxlaw-2806 605 13 that that PRON taxlaw-2806 605 14 made make VERB taxlaw-2806 605 15 individuals individual NOUN taxlaw-2806 605 16 believe believe VERB taxlaw-2806 605 17 that that SCONJ taxlaw-2806 605 18 their their PRON taxlaw-2806 605 19 taxes taxis NOUN taxlaw-2806 605 20 were be AUX taxlaw-2806 605 21 reduced reduce VERB taxlaw-2806 605 22 , , PUNCT taxlaw-2806 605 23 even even ADV taxlaw-2806 605 24 if if SCONJ taxlaw-2806 605 25 their their PRON taxlaw-2806 605 26 burden burden NOUN taxlaw-2806 605 27 was be AUX taxlaw-2806 605 28 not not PART taxlaw-2806 605 29 , , PUNCT taxlaw-2806 605 30 because because SCONJ taxlaw-2806 605 31 they they PRON taxlaw-2806 605 32 paid pay VERB taxlaw-2806 605 33 for for ADP taxlaw-2806 605 34 that that DET taxlaw-2806 605 35 reduction reduction NOUN taxlaw-2806 605 36 by by ADP taxlaw-2806 605 37 bearing bear VERB taxlaw-2806 605 38 the the DET taxlaw-2806 605 39 burden burden NOUN taxlaw-2806 605 40 of of ADP taxlaw-2806 605 41 the the DET taxlaw-2806 605 42 increased increase VERB taxlaw-2806 605 43 corporate corporate ADJ taxlaw-2806 605 44 tax tax NOUN taxlaw-2806 605 45 . . PUNCT taxlaw-2806 606 1 it it PRON taxlaw-2806 606 2 is be AUX taxlaw-2806 606 3 possible possible ADJ taxlaw-2806 606 4 that that SCONJ taxlaw-2806 606 5 incidence incidence NOUN taxlaw-2806 606 6 data datum NOUN taxlaw-2806 606 7 can can AUX taxlaw-2806 606 8 not not PART taxlaw-2806 606 9 be be AUX taxlaw-2806 606 10 collected collect VERB taxlaw-2806 606 11 for for ADP taxlaw-2806 606 12 some some DET taxlaw-2806 606 13 ( ( PUNCT taxlaw-2806 606 14 many many ADJ taxlaw-2806 606 15 ? ? PUNCT taxlaw-2806 606 16 ) ) PUNCT taxlaw-2806 606 17 tax tax NOUN taxlaw-2806 606 18 expenditures expenditure NOUN taxlaw-2806 606 19 . . PUNCT taxlaw-2806 607 1 economists economist NOUN taxlaw-2806 607 2 , , PUNCT taxlaw-2806 607 3 not not PART taxlaw-2806 607 4 lawyers lawyer NOUN taxlaw-2806 607 5 , , PUNCT taxlaw-2806 607 6 will will AUX taxlaw-2806 607 7 need need VERB taxlaw-2806 607 8 to to PART taxlaw-2806 607 9 carry carry VERB taxlaw-2806 607 10 out out ADP taxlaw-2806 607 11 the the DET taxlaw-2806 607 12 formidable formidable ADJ taxlaw-2806 607 13 task task NOUN taxlaw-2806 607 14 this this DET taxlaw-2806 607 15 analysis analysis NOUN taxlaw-2806 607 16 demands.136 demands.136 NOUN taxlaw-2806 607 17 nevertheless nevertheless ADV taxlaw-2806 607 18 , , PUNCT taxlaw-2806 607 19 the the DET taxlaw-2806 607 20 inability inability NOUN taxlaw-2806 607 21 to to PART taxlaw-2806 607 22 compile compile VERB taxlaw-2806 607 23 real real ADJ taxlaw-2806 607 24 distributional distributional ADJ taxlaw-2806 607 25 incidence incidence NOUN taxlaw-2806 607 26 analyses analysis NOUN taxlaw-2806 607 27 would would AUX taxlaw-2806 607 28 be be AUX taxlaw-2806 607 29 relevant relevant ADJ taxlaw-2806 607 30 in in ADP taxlaw-2806 607 31 deciding decide VERB taxlaw-2806 607 32 what what PRON taxlaw-2806 607 33 to to PART taxlaw-2806 607 34 do do VERB taxlaw-2806 607 35 about about ADP taxlaw-2806 607 36 particular particular ADJ taxlaw-2806 607 37 provisions provision NOUN taxlaw-2806 607 38 . . PUNCT taxlaw-2806 608 1 if if SCONJ taxlaw-2806 608 2 it it PRON taxlaw-2806 608 3 is be AUX taxlaw-2806 608 4 impossible impossible ADJ taxlaw-2806 608 5 to to PART taxlaw-2806 608 6 know know VERB taxlaw-2806 608 7 the the DET taxlaw-2806 608 8 incidence incidence NOUN taxlaw-2806 608 9 for for ADP taxlaw-2806 608 10 a a DET taxlaw-2806 608 11 particular particular ADJ taxlaw-2806 608 12 tax tax NOUN taxlaw-2806 608 13 or or CCONJ taxlaw-2806 608 14 provision provision NOUN taxlaw-2806 608 15 , , PUNCT taxlaw-2806 608 16 then then ADV taxlaw-2806 608 17 policymakers policymaker NOUN taxlaw-2806 608 18 might might AUX taxlaw-2806 608 19 want want VERB taxlaw-2806 608 20 to to PART taxlaw-2806 608 21 reconsider reconsider VERB taxlaw-2806 608 22 implementing implement VERB taxlaw-2806 608 23 that that DET taxlaw-2806 608 24 provision provision NOUN taxlaw-2806 608 25 . . PUNCT taxlaw-2806 609 1 the the DET taxlaw-2806 609 2 cynical cynical ADJ taxlaw-2806 609 3 approach approach NOUN taxlaw-2806 609 4 to to ADP taxlaw-2806 609 5 tax tax NOUN taxlaw-2806 609 6 reform reform NOUN taxlaw-2806 609 7 is be AUX taxlaw-2806 609 8 to to PART taxlaw-2806 609 9 impose impose VERB taxlaw-2806 609 10 the the DET taxlaw-2806 609 11 tax tax NOUN taxlaw-2806 609 12 whose whose DET taxlaw-2806 609 13 incidence incidence NOUN taxlaw-2806 609 14 is be AUX taxlaw-2806 609 15 unknown unknown ADJ taxlaw-2806 609 16 , , PUNCT taxlaw-2806 609 17 in in ADP taxlaw-2806 609 18 the the DET taxlaw-2806 609 19 hope hope NOUN taxlaw-2806 609 20 that that SCONJ taxlaw-2806 609 21 people people NOUN taxlaw-2806 609 22 will will AUX taxlaw-2806 609 23 fail fail VERB taxlaw-2806 609 24 to to PART taxlaw-2806 609 25 notice notice VERB taxlaw-2806 609 26 it it PRON taxlaw-2806 609 27 or or CCONJ taxlaw-2806 609 28 believe believe VERB taxlaw-2806 609 29 it it PRON taxlaw-2806 609 30 does do AUX taxlaw-2806 609 31 not not PART taxlaw-2806 609 32 fall fall VERB taxlaw-2806 609 33 on on ADP taxlaw-2806 609 34 them they PRON taxlaw-2806 609 35 . . PUNCT taxlaw-2806 610 1 but but CCONJ taxlaw-2806 610 2 the the DET taxlaw-2806 610 3 tax tax NOUN taxlaw-2806 610 4 provision provision NOUN taxlaw-2806 610 5 with with ADP taxlaw-2806 610 6 unknown unknown ADJ taxlaw-2806 610 7 incidence incidence NOUN taxlaw-2806 610 8 is be AUX taxlaw-2806 610 9 the the DET taxlaw-2806 610 10 one one NOUN taxlaw-2806 610 11 we we PRON taxlaw-2806 610 12 should should AUX taxlaw-2806 610 13 be be AUX taxlaw-2806 610 14 wary wary ADJ taxlaw-2806 610 15 of of ADP taxlaw-2806 610 16 , , PUNCT taxlaw-2806 610 17 and and CCONJ taxlaw-2806 610 18 tax tax NOUN taxlaw-2806 610 19 reform reform NOUN taxlaw-2806 610 20 should should AUX taxlaw-2806 610 21 make make VERB taxlaw-2806 610 22 burdens burden NOUN taxlaw-2806 610 23 and and CCONJ taxlaw-2806 610 24 benefits benefit NOUN taxlaw-2806 610 25 from from ADP taxlaw-2806 610 26 the the DET taxlaw-2806 610 27 tax tax NOUN taxlaw-2806 610 28 system system NOUN taxlaw-2806 610 29 more more ADJ taxlaw-2806 610 30 , , PUNCT taxlaw-2806 610 31 rather rather ADV taxlaw-2806 610 32 than than ADP taxlaw-2806 610 33 less less ADJ taxlaw-2806 610 34 , , PUNCT taxlaw-2806 610 35 transparent transparent ADJ taxlaw-2806 610 36 . . PUNCT taxlaw-2806 611 1 3 3 X taxlaw-2806 611 2 . . X taxlaw-2806 611 3 subsidies subsidy NOUN taxlaw-2806 611 4 should should AUX taxlaw-2806 611 5 be be AUX taxlaw-2806 611 6 distinguished distinguish VERB taxlaw-2806 611 7 from from ADP taxlaw-2806 611 8 incentives incentive NOUN taxlaw-2806 611 9 connected connect VERB taxlaw-2806 611 10 to to ADP taxlaw-2806 611 11 the the DET taxlaw-2806 611 12 question question NOUN taxlaw-2806 611 13 of of ADP taxlaw-2806 611 14 incidence incidence NOUN taxlaw-2806 611 15 is be AUX taxlaw-2806 611 16 the the DET taxlaw-2806 611 17 distinction distinction NOUN taxlaw-2806 611 18 between between ADP taxlaw-2806 611 19 subsidies subsidy NOUN taxlaw-2806 611 20 and and CCONJ taxlaw-2806 611 21 incentives incentive NOUN taxlaw-2806 611 22 , , PUNCT taxlaw-2806 611 23 a a DET taxlaw-2806 611 24 distinction distinction NOUN taxlaw-2806 611 25 that that PRON taxlaw-2806 611 26 has have AUX taxlaw-2806 611 27 never never ADV taxlaw-2806 611 28 been be AUX taxlaw-2806 611 29 clearly clearly ADV taxlaw-2806 611 30 drawn draw VERB taxlaw-2806 611 31 in in ADP taxlaw-2806 611 32 the the DET taxlaw-2806 611 33 discussion discussion NOUN taxlaw-2806 611 34 of of ADP taxlaw-2806 611 35 tax tax NOUN taxlaw-2806 611 36 expenditures expenditure NOUN taxlaw-2806 611 37 . . PUNCT taxlaw-2806 612 1 a a DET taxlaw-2806 612 2 subsidy subsidy NOUN taxlaw-2806 612 3 provides provide VERB taxlaw-2806 612 4 an an DET taxlaw-2806 612 5 economic economic ADJ taxlaw-2806 612 6 benefit benefit NOUN taxlaw-2806 612 7 to to ADP taxlaw-2806 612 8 a a DET taxlaw-2806 612 9 person person NOUN taxlaw-2806 612 10 or or CCONJ taxlaw-2806 612 11 makes make VERB taxlaw-2806 612 12 something something PRON taxlaw-2806 612 13 cheaper cheap ADJ taxlaw-2806 612 14 for for ADP taxlaw-2806 612 15 him he PRON taxlaw-2806 612 16 , , PUNCT taxlaw-2806 612 17 while while SCONJ taxlaw-2806 612 18 an an DET taxlaw-2806 612 19 incentive incentive NOUN taxlaw-2806 612 20 induces induce VERB taxlaw-2806 612 21 a a DET taxlaw-2806 612 22 person person NOUN taxlaw-2806 612 23 to to PART taxlaw-2806 612 24 behave behave VERB taxlaw-2806 612 25 in in ADP taxlaw-2806 612 26 a a DET taxlaw-2806 612 27 particular particular ADJ taxlaw-2806 612 28 way way NOUN taxlaw-2806 612 29 . . PUNCT taxlaw-2806 613 1 it it PRON taxlaw-2806 613 2 matters matter VERB taxlaw-2806 613 3 who who PRON taxlaw-2806 613 4 gets get VERB taxlaw-2806 613 5 the the DET taxlaw-2806 613 6 subsidy subsidy NOUN taxlaw-2806 613 7 , , PUNCT taxlaw-2806 613 8 but but CCONJ taxlaw-2806 613 9 not not PART taxlaw-2806 613 10 who who PRON taxlaw-2806 613 11 is be AUX taxlaw-2806 613 12 incentivized incentivize VERB taxlaw-2806 613 13 . . PUNCT taxlaw-2806 614 1 in in ADP taxlaw-2806 614 2 its its PRON taxlaw-2806 614 3 comprehensive comprehensive ADJ taxlaw-2806 614 4 study study NOUN taxlaw-2806 614 5 of of ADP taxlaw-2806 614 6 tax tax NOUN taxlaw-2806 614 7 expenditures expenditure NOUN taxlaw-2806 614 8 , , PUNCT taxlaw-2806 614 9 the the DET taxlaw-2806 614 10 joint joint ADJ taxlaw-2806 614 11 committee committee NOUN taxlaw-2806 614 12 called call VERB taxlaw-2806 614 13 its its PRON taxlaw-2806 614 14 biggest big ADJ taxlaw-2806 614 15 category category NOUN taxlaw-2806 614 16 “ " PUNCT taxlaw-2806 614 17 tax tax NOUN taxlaw-2806 614 18 subsidies subsidy NOUN taxlaw-2806 614 19 , , PUNCT taxlaw-2806 614 20 ” " PUNCT taxlaw-2806 614 21 but but CCONJ taxlaw-2806 614 22 it it PRON taxlaw-2806 614 23 described describe VERB taxlaw-2806 614 24 “ " PUNCT taxlaw-2806 614 25 social social ADJ taxlaw-2806 614 26 spending spending NOUN taxlaw-2806 614 27 ” " PUNCT taxlaw-2806 614 28 in in ADP taxlaw-2806 614 29 that that DET taxlaw-2806 614 30 category category NOUN taxlaw-2806 614 31 as as ADP taxlaw-2806 614 32 either either CCONJ taxlaw-2806 614 33 subsidizing subsidize VERB taxlaw-2806 614 34 or or CCONJ taxlaw-2806 614 35 inducing induce VERB taxlaw-2806 614 36 behavior,137 behavior,137 NOUN taxlaw-2806 614 37 as as SCONJ taxlaw-2806 614 38 though though SCONJ taxlaw-2806 614 39 the the DET taxlaw-2806 614 40 distinction distinction NOUN taxlaw-2806 614 41 was be AUX taxlaw-2806 614 42 not not PART taxlaw-2806 614 43 important important ADJ taxlaw-2806 614 44 . . PUNCT taxlaw-2806 615 1 this this PRON taxlaw-2806 615 2 is be AUX taxlaw-2806 615 3 a a DET taxlaw-2806 615 4 mistake mistake NOUN taxlaw-2806 615 5 . . PUNCT taxlaw-2806 616 1 for for ADP taxlaw-2806 616 2 policymakers policymaker NOUN taxlaw-2806 616 3 , , PUNCT taxlaw-2806 616 4 it it PRON taxlaw-2806 616 5 should should AUX taxlaw-2806 616 6 matter matter VERB taxlaw-2806 616 7 whether whether SCONJ taxlaw-2806 616 8 a a DET taxlaw-2806 616 9 provision provision NOUN taxlaw-2806 616 10 is be AUX taxlaw-2806 616 11 a a DET taxlaw-2806 616 12 subsidy subsidy NOUN taxlaw-2806 616 13 or or CCONJ taxlaw-2806 616 14 an an DET taxlaw-2806 616 15 incentive incentive NOUN taxlaw-2806 616 16 because because SCONJ taxlaw-2806 616 17 the the DET taxlaw-2806 616 18 measurement measurement NOUN taxlaw-2806 616 19 of of ADP taxlaw-2806 616 20 a a DET taxlaw-2806 616 21 program program NOUN taxlaw-2806 616 22 ’s ’s PART taxlaw-2806 616 23 success success NOUN taxlaw-2806 616 24 depends depend VERB taxlaw-2806 616 25 on on ADP taxlaw-2806 616 26 the the DET taxlaw-2806 616 27 purpose purpose NOUN taxlaw-2806 616 28 it it PRON taxlaw-2806 616 29 has have VERB taxlaw-2806 616 30 . . PUNCT taxlaw-2806 617 1 if if SCONJ taxlaw-2806 617 2 a a DET taxlaw-2806 617 3 provision provision NOUN taxlaw-2806 617 4 is be AUX taxlaw-2806 617 5 designed design VERB taxlaw-2806 617 6 to to PART taxlaw-2806 617 7 provide provide VERB taxlaw-2806 617 8 a a DET taxlaw-2806 617 9 subsidy subsidy NOUN taxlaw-2806 617 10 for for ADP taxlaw-2806 617 11 particular particular ADJ taxlaw-2806 617 12 people people NOUN taxlaw-2806 617 13 ( ( PUNCT taxlaw-2806 617 14 like like ADP taxlaw-2806 617 15 families family NOUN taxlaw-2806 617 16 with with ADP taxlaw-2806 617 17 children child NOUN taxlaw-2806 617 18 ) ) PUNCT taxlaw-2806 617 19 because because SCONJ taxlaw-2806 617 20 congress congress PROPN taxlaw-2806 617 21 wanted want VERB taxlaw-2806 617 22 to to PART taxlaw-2806 617 23 ensure ensure VERB taxlaw-2806 617 24 they they PRON taxlaw-2806 617 25 had have VERB taxlaw-2806 617 26 sufficient sufficient ADJ taxlaw-2806 617 27 resources resource NOUN taxlaw-2806 617 28 , , PUNCT taxlaw-2806 617 29 it it PRON taxlaw-2806 617 30 is be AUX taxlaw-2806 617 31 important important ADJ taxlaw-2806 617 32 that that SCONJ taxlaw-2806 617 33 the the DET taxlaw-2806 617 34 market market NOUN taxlaw-2806 617 35 not not PART taxlaw-2806 617 36 shift shift VERB taxlaw-2806 617 37 the the DET taxlaw-2806 617 38 tax tax NOUN taxlaw-2806 617 39 benefit benefit NOUN taxlaw-2806 617 40 to to ADP taxlaw-2806 617 41 other other ADJ taxlaw-2806 617 42 people people NOUN taxlaw-2806 617 43 ( ( PUNCT taxlaw-2806 617 44 who who PRON taxlaw-2806 617 45 do do AUX taxlaw-2806 617 46 not not PART taxlaw-2806 617 47 have have VERB taxlaw-2806 617 48 children child NOUN taxlaw-2806 617 49 ) ) PUNCT taxlaw-2806 617 50 . . PUNCT taxlaw-2806 618 1 if if SCONJ taxlaw-2806 618 2 congress congress PROPN taxlaw-2806 618 3 ’s ’s PART taxlaw-2806 618 4 goal goal NOUN taxlaw-2806 618 5 was be AUX taxlaw-2806 618 6 instead instead ADV taxlaw-2806 618 7 to to PART taxlaw-2806 618 8 increase increase VERB taxlaw-2806 618 9 certain certain ADJ taxlaw-2806 618 10 types type NOUN taxlaw-2806 618 11 of of ADP taxlaw-2806 618 12 activity activity NOUN taxlaw-2806 618 13 in in ADP taxlaw-2806 618 14 the the DET taxlaw-2806 618 15 economy economy NOUN taxlaw-2806 618 16 , , PUNCT taxlaw-2806 618 17 market market NOUN taxlaw-2806 618 18 shifting shifting NOUN taxlaw-2806 618 19 of of ADP taxlaw-2806 618 20 benefits benefit NOUN taxlaw-2806 618 21 would would AUX taxlaw-2806 618 22 be be AUX taxlaw-2806 618 23 less less ADJ taxlaw-2806 618 24 of of ADP taxlaw-2806 618 25 a a DET taxlaw-2806 618 26 concern concern NOUN taxlaw-2806 618 27 . . PUNCT taxlaw-2806 619 1 thus thus ADV taxlaw-2806 619 2 , , PUNCT taxlaw-2806 619 3 it it PRON taxlaw-2806 619 4 is be AUX taxlaw-2806 619 5 important important ADJ taxlaw-2806 619 6 to to PART taxlaw-2806 619 7 know know VERB taxlaw-2806 619 8 whether whether SCONJ taxlaw-2806 619 9 a a DET taxlaw-2806 619 10 provision provision NOUN taxlaw-2806 619 11 actually actually ADV taxlaw-2806 619 12 operates operate VERB taxlaw-2806 619 13 as as ADP taxlaw-2806 619 14 a a DET taxlaw-2806 619 15 subsidy subsidy NOUN taxlaw-2806 619 16 or or CCONJ taxlaw-2806 619 17 as as ADP taxlaw-2806 619 18 an an DET taxlaw-2806 619 19 incentive incentive NOUN taxlaw-2806 619 20 , , PUNCT taxlaw-2806 619 21 and and CCONJ taxlaw-2806 619 22 who who PRON taxlaw-2806 619 23 is be AUX taxlaw-2806 619 24 subsidized subsidize VERB taxlaw-2806 619 25 or or CCONJ taxlaw-2806 619 26 incentivized incentivize VERB taxlaw-2806 619 27 , , PUNCT taxlaw-2806 619 28 and and CCONJ taxlaw-2806 619 29 the the DET taxlaw-2806 619 30 tax tax NOUN taxlaw-2806 619 31 expenditure expenditure NOUN taxlaw-2806 619 32 budget budget NOUN taxlaw-2806 619 33 would would AUX taxlaw-2806 619 34 be be AUX taxlaw-2806 619 35 a a DET taxlaw-2806 619 36 more more ADV taxlaw-2806 619 37 useful useful ADJ taxlaw-2806 619 38 informational informational ADJ taxlaw-2806 619 39 tool tool NOUN taxlaw-2806 619 40 if if SCONJ taxlaw-2806 619 41 it it PRON taxlaw-2806 619 42 provided provide VERB taxlaw-2806 619 43 this this DET taxlaw-2806 619 44 information information NOUN taxlaw-2806 619 45 . . PUNCT taxlaw-2806 620 1 an an DET taxlaw-2806 620 2 incentive incentive NOUN taxlaw-2806 620 3 for for ADP taxlaw-2806 620 4 one one NUM taxlaw-2806 620 5 taxpayer taxpayer NOUN taxlaw-2806 620 6 could could AUX taxlaw-2806 620 7 operate operate VERB taxlaw-2806 620 8 as as ADP taxlaw-2806 620 9 a a DET taxlaw-2806 620 10 subsidy subsidy NOUN taxlaw-2806 620 11 for for ADP taxlaw-2806 620 12 another another PRON taxlaw-2806 620 13 . . PUNCT taxlaw-2806 621 1 recall recall VERB taxlaw-2806 621 2 the the DET taxlaw-2806 621 3 example example NOUN taxlaw-2806 621 4 of of ADP taxlaw-2806 621 5 the the DET taxlaw-2806 621 6 energy energy NOUN taxlaw-2806 621 7 - - PUNCT taxlaw-2806 621 8 saving save VERB taxlaw-2806 621 9 windows window NOUN taxlaw-2806 621 10 in in ADP taxlaw-2806 621 11 the the DET taxlaw-2806 621 12 last last ADJ taxlaw-2806 621 13 section section NOUN taxlaw-2806 621 14 and and CCONJ taxlaw-2806 621 15 how how SCONJ taxlaw-2806 621 16 the the DET taxlaw-2806 621 17 real real ADJ taxlaw-2806 621 18 incidence incidence NOUN taxlaw-2806 621 19 shifted shift VERB taxlaw-2806 621 20 , , PUNCT taxlaw-2806 621 21 in in ADP taxlaw-2806 621 22 part part NOUN taxlaw-2806 621 23 , , PUNCT taxlaw-2806 621 24 from from ADP taxlaw-2806 621 25 the the DET taxlaw-2806 621 26 consumer consumer NOUN taxlaw-2806 621 27 to to ADP taxlaw-2806 621 28 the the DET taxlaw-2806 621 29 producer producer NOUN taxlaw-2806 621 30 . . PUNCT taxlaw-2806 622 1 the the DET taxlaw-2806 622 2 tax tax NOUN taxlaw-2806 622 3 expenditure expenditure NOUN taxlaw-2806 622 4 in in ADP taxlaw-2806 622 5 that that DET taxlaw-2806 622 6 example example NOUN taxlaw-2806 622 7 was be AUX taxlaw-2806 622 8 an an DET taxlaw-2806 622 9 incentive incentive NOUN taxlaw-2806 622 10 for for ADP taxlaw-2806 622 11 the the DET taxlaw-2806 622 12 consumer consumer NOUN taxlaw-2806 622 13 , , PUNCT taxlaw-2806 622 14 but but CCONJ taxlaw-2806 622 15 a a DET taxlaw-2806 622 16 subsidy subsidy NOUN taxlaw-2806 622 17 for for ADP taxlaw-2806 622 18 both both CCONJ taxlaw-2806 622 19 the the DET taxlaw-2806 622 20 producer producer NOUN taxlaw-2806 622 21 and and CCONJ taxlaw-2806 622 22 the the DET taxlaw-2806 622 23 consumer consumer NOUN taxlaw-2806 622 24 . . PUNCT taxlaw-2806 623 1 to to PART taxlaw-2806 623 2 continue continue VERB taxlaw-2806 623 3 with with ADP taxlaw-2806 623 4 that that DET taxlaw-2806 623 5 example example NOUN taxlaw-2806 623 6 , , PUNCT taxlaw-2806 623 7 consider consider VERB taxlaw-2806 623 8 the the DET taxlaw-2806 623 9 effects effect NOUN taxlaw-2806 623 10 on on ADP taxlaw-2806 623 11 incentives incentive NOUN taxlaw-2806 623 12 and and CCONJ taxlaw-2806 623 13 subsidies subsidy NOUN taxlaw-2806 623 14 if if SCONJ taxlaw-2806 623 15 the the DET taxlaw-2806 623 16 136 136 NUM taxlaw-2806 623 17 the the DET taxlaw-2806 623 18 joint joint ADJ taxlaw-2806 623 19 committee committee NOUN taxlaw-2806 623 20 on on ADP taxlaw-2806 623 21 taxation taxation NOUN taxlaw-2806 623 22 undertook undertake VERB taxlaw-2806 623 23 a a DET taxlaw-2806 623 24 comprehensive comprehensive ADJ taxlaw-2806 623 25 analysis analysis NOUN taxlaw-2806 623 26 of of ADP taxlaw-2806 623 27 how how SCONJ taxlaw-2806 623 28 distribution distribution NOUN taxlaw-2806 623 29 tables table NOUN taxlaw-2806 623 30 should should AUX taxlaw-2806 623 31 be be AUX taxlaw-2806 623 32 compiled compile VERB taxlaw-2806 623 33 , , PUNCT taxlaw-2806 623 34 analyzing analyze VERB taxlaw-2806 623 35 all all DET taxlaw-2806 623 36 the the DET taxlaw-2806 623 37 relevant relevant ADJ taxlaw-2806 623 38 issues issue NOUN taxlaw-2806 623 39 , , PUNCT taxlaw-2806 623 40 including include VERB taxlaw-2806 623 41 the the DET taxlaw-2806 623 42 definition definition NOUN taxlaw-2806 623 43 of of ADP taxlaw-2806 623 44 economic economic ADJ taxlaw-2806 623 45 burden burden NOUN taxlaw-2806 623 46 of of ADP taxlaw-2806 623 47 tax tax NOUN taxlaw-2806 623 48 , , PUNCT taxlaw-2806 623 49 the the DET taxlaw-2806 623 50 framework framework NOUN taxlaw-2806 623 51 for for ADP taxlaw-2806 623 52 measuring measure VERB taxlaw-2806 623 53 burden burden NOUN taxlaw-2806 623 54 , , PUNCT taxlaw-2806 623 55 the the DET taxlaw-2806 623 56 time time NOUN taxlaw-2806 623 57 horizon horizon NOUN taxlaw-2806 623 58 for for ADP taxlaw-2806 623 59 measuring measure VERB taxlaw-2806 623 60 , , PUNCT taxlaw-2806 623 61 shifting shift VERB taxlaw-2806 623 62 of of ADP taxlaw-2806 623 63 burdens burden NOUN taxlaw-2806 623 64 in in ADP taxlaw-2806 623 65 the the DET taxlaw-2806 623 66 market market NOUN taxlaw-2806 623 67 , , PUNCT taxlaw-2806 623 68 and and CCONJ taxlaw-2806 623 69 the the DET taxlaw-2806 623 70 distinction distinction NOUN taxlaw-2806 623 71 between between ADP taxlaw-2806 623 72 burden burden NOUN taxlaw-2806 623 73 and and CCONJ taxlaw-2806 623 74 revenue revenue NOUN taxlaw-2806 623 75 collected collect VERB taxlaw-2806 623 76 . . PUNCT taxlaw-2806 624 1 assumptions assumption NOUN taxlaw-2806 624 2 need need VERB taxlaw-2806 624 3 to to PART taxlaw-2806 624 4 be be AUX taxlaw-2806 624 5 made make VERB taxlaw-2806 624 6 , , PUNCT taxlaw-2806 624 7 even even ADV taxlaw-2806 624 8 in in ADP taxlaw-2806 624 9 the the DET taxlaw-2806 624 10 most most ADV taxlaw-2806 624 11 rigorous rigorous ADJ taxlaw-2806 624 12 approach approach NOUN taxlaw-2806 624 13 . . PUNCT taxlaw-2806 625 1 see see VERB taxlaw-2806 625 2 staff staff NOUN taxlaw-2806 625 3 of of ADP taxlaw-2806 625 4 joint joint ADJ taxlaw-2806 625 5 comm comm NOUN taxlaw-2806 625 6 . . PUNCT taxlaw-2806 626 1 on on ADP taxlaw-2806 626 2 tax’n tax’n NUM taxlaw-2806 626 3 , , PUNCT taxlaw-2806 626 4 103d 103d NUM taxlaw-2806 626 5 cong cong NOUN taxlaw-2806 626 6 . . PROPN taxlaw-2806 626 7 , , PUNCT taxlaw-2806 626 8 methodology methodology NOUN taxlaw-2806 626 9 and and CCONJ taxlaw-2806 626 10 issues issue NOUN taxlaw-2806 626 11 in in ADP taxlaw-2806 626 12 measuring measure VERB taxlaw-2806 626 13 changes change NOUN taxlaw-2806 626 14 in in ADP taxlaw-2806 626 15 the the DET taxlaw-2806 626 16 distribution distribution NOUN taxlaw-2806 626 17 of of ADP taxlaw-2806 626 18 tax tax NOUN taxlaw-2806 626 19 burdens burden NOUN taxlaw-2806 626 20 ( ( PUNCT taxlaw-2806 626 21 joint joint ADJ taxlaw-2806 626 22 comm comm NOUN taxlaw-2806 626 23 . . PUNCT taxlaw-2806 627 1 print print NOUN taxlaw-2806 627 2 1993 1993 NUM taxlaw-2806 627 3 ) ) PUNCT taxlaw-2806 627 4 . . PUNCT taxlaw-2806 628 1 137 137 NUM taxlaw-2806 628 2 staff staff NOUN taxlaw-2806 628 3 of of ADP taxlaw-2806 628 4 joint joint ADJ taxlaw-2806 628 5 comm comm NOUN taxlaw-2806 628 6 . . PUNCT taxlaw-2806 629 1 on on ADP taxlaw-2806 629 2 tax’n tax’n NUM taxlaw-2806 629 3 , , PUNCT taxlaw-2806 629 4 110th 110th ADJ taxlaw-2806 629 5 cong cong NOUN taxlaw-2806 629 6 . . PUNCT taxlaw-2806 629 7 , , PUNCT taxlaw-2806 629 8 estimates estimate NOUN taxlaw-2806 629 9 of of ADP taxlaw-2806 629 10 federal federal ADJ taxlaw-2806 629 11 tax tax NOUN taxlaw-2806 629 12 expenditures expenditure NOUN taxlaw-2806 629 13 for for ADP taxlaw-2806 629 14 fiscal fiscal ADJ taxlaw-2806 629 15 years year NOUN taxlaw-2806 629 16 2008 2008 NUM taxlaw-2806 629 17 - - SYM taxlaw-2806 629 18 2012 2012 NUM taxlaw-2806 629 19 , , PUNCT taxlaw-2806 629 20 at at ADP taxlaw-2806 629 21 6 6 NUM taxlaw-2806 629 22 ( ( PUNCT taxlaw-2806 629 23 joint joint ADJ taxlaw-2806 629 24 comm comm NOUN taxlaw-2806 629 25 . . PUNCT taxlaw-2806 630 1 print print NOUN taxlaw-2806 630 2 2008 2008 NUM taxlaw-2806 630 3 ) ) PUNCT taxlaw-2806 630 4 . . PUNCT taxlaw-2806 631 1 24 24 NUM taxlaw-2806 631 2 columbia columbia PROPN taxlaw-2806 631 3 journal journal PROPN taxlaw-2806 631 4 of of ADP taxlaw-2806 631 5 tax tax NOUN taxlaw-2806 631 6 law law NOUN taxlaw-2806 631 7 [ [ X taxlaw-2806 631 8 vol.3:1 vol.3:1 NOUN taxlaw-2806 631 9 price price NOUN taxlaw-2806 631 10 of of ADP taxlaw-2806 631 11 the the DET taxlaw-2806 631 12 windows window NOUN taxlaw-2806 631 13 rose rise VERB taxlaw-2806 631 14 to to ADP taxlaw-2806 631 15 $ $ SYM taxlaw-2806 631 16 1,538 1,538 NUM taxlaw-2806 631 17 . . PUNCT taxlaw-2806 632 1 in in ADP taxlaw-2806 632 2 that that DET taxlaw-2806 632 3 case case NOUN taxlaw-2806 632 4 , , PUNCT taxlaw-2806 632 5 there there PRON taxlaw-2806 632 6 would would AUX taxlaw-2806 632 7 be be AUX taxlaw-2806 632 8 no no DET taxlaw-2806 632 9 subsidy subsidy NOUN taxlaw-2806 632 10 for for ADP taxlaw-2806 632 11 the the DET taxlaw-2806 632 12 consumer consumer NOUN taxlaw-2806 632 13 at at ADV taxlaw-2806 632 14 all all ADV taxlaw-2806 632 15 . . PUNCT taxlaw-2806 633 1 the the DET taxlaw-2806 633 2 consumer consumer NOUN taxlaw-2806 633 3 would would AUX taxlaw-2806 633 4 claim claim VERB taxlaw-2806 633 5 a a DET taxlaw-2806 633 6 deduction deduction NOUN taxlaw-2806 633 7 of of ADP taxlaw-2806 633 8 $ $ SYM taxlaw-2806 633 9 1,538 1,538 NUM taxlaw-2806 633 10 for for ADP taxlaw-2806 633 11 the the DET taxlaw-2806 633 12 cost cost NOUN taxlaw-2806 633 13 of of ADP taxlaw-2806 633 14 the the DET taxlaw-2806 633 15 windows window NOUN taxlaw-2806 633 16 , , PUNCT taxlaw-2806 633 17 saving save VERB taxlaw-2806 633 18 $ $ SYM taxlaw-2806 633 19 538 538 NUM taxlaw-2806 633 20 in in ADP taxlaw-2806 633 21 tax tax NOUN taxlaw-2806 633 22 , , PUNCT taxlaw-2806 633 23 and and CCONJ taxlaw-2806 633 24 bear bear VERB taxlaw-2806 633 25 the the DET taxlaw-2806 633 26 same same ADJ taxlaw-2806 633 27 $ $ SYM taxlaw-2806 633 28 1000 1000 NUM taxlaw-2806 633 29 after after ADP taxlaw-2806 633 30 - - PUNCT taxlaw-2806 633 31 tax tax NOUN taxlaw-2806 633 32 cost cost NOUN taxlaw-2806 633 33 that that PRON taxlaw-2806 633 34 she she PRON taxlaw-2806 633 35 had have VERB taxlaw-2806 633 36 prior prior ADV taxlaw-2806 633 37 to to ADP taxlaw-2806 633 38 the the DET taxlaw-2806 633 39 adoption adoption NOUN taxlaw-2806 633 40 of of ADP taxlaw-2806 633 41 the the DET taxlaw-2806 633 42 provision provision NOUN taxlaw-2806 633 43 . . PUNCT taxlaw-2806 634 1 while while SCONJ taxlaw-2806 634 2 the the DET taxlaw-2806 634 3 tax tax NOUN taxlaw-2806 634 4 deduction deduction NOUN taxlaw-2806 634 5 might might AUX taxlaw-2806 634 6 continue continue VERB taxlaw-2806 634 7 to to PART taxlaw-2806 634 8 operate operate VERB taxlaw-2806 634 9 to to PART taxlaw-2806 634 10 incentivize incentivize VERB taxlaw-2806 634 11 the the DET taxlaw-2806 634 12 behavior behavior NOUN taxlaw-2806 634 13 by by ADP taxlaw-2806 634 14 making make VERB taxlaw-2806 634 15 it it PRON taxlaw-2806 634 16 appear appear VERB taxlaw-2806 634 17 advantageous advantageous ADJ taxlaw-2806 634 18 , , PUNCT taxlaw-2806 634 19 it it PRON taxlaw-2806 634 20 really really ADV taxlaw-2806 634 21 provides provide VERB taxlaw-2806 634 22 no no DET taxlaw-2806 634 23 benefit benefit NOUN taxlaw-2806 634 24 to to ADP taxlaw-2806 634 25 the the DET taxlaw-2806 634 26 taxpayer taxpayer NOUN taxlaw-2806 634 27 . . PUNCT taxlaw-2806 635 1 for for ADP taxlaw-2806 635 2 lower low ADJ taxlaw-2806 635 3 bracket bracket NOUN taxlaw-2806 635 4 taxpayers taxpayer NOUN taxlaw-2806 635 5 , , PUNCT taxlaw-2806 635 6 the the DET taxlaw-2806 635 7 energy energy NOUN taxlaw-2806 635 8 - - PUNCT taxlaw-2806 635 9 saving save VERB taxlaw-2806 635 10 windows window NOUN taxlaw-2806 635 11 tax tax NOUN taxlaw-2806 635 12 expenditure expenditure NOUN taxlaw-2806 635 13 could could AUX taxlaw-2806 635 14 actually actually ADV taxlaw-2806 635 15 operate operate VERB taxlaw-2806 635 16 as as ADP taxlaw-2806 635 17 a a DET taxlaw-2806 635 18 negative negative ADJ taxlaw-2806 635 19 subsidy subsidy NOUN taxlaw-2806 635 20 ( ( PUNCT taxlaw-2806 635 21 i.e. i.e. X taxlaw-2806 635 22 , , PUNCT taxlaw-2806 635 23 a a DET taxlaw-2806 635 24 tax tax NOUN taxlaw-2806 635 25 ) ) PUNCT taxlaw-2806 635 26 . . PUNCT taxlaw-2806 636 1 if if SCONJ taxlaw-2806 636 2 a a DET taxlaw-2806 636 3 market market NOUN taxlaw-2806 636 4 adjustment adjustment NOUN taxlaw-2806 636 5 fully fully ADV taxlaw-2806 636 6 captures capture VERB taxlaw-2806 636 7 the the DET taxlaw-2806 636 8 benefits benefit NOUN taxlaw-2806 636 9 at at ADP taxlaw-2806 636 10 the the DET taxlaw-2806 636 11 35 35 NUM taxlaw-2806 636 12 % % NOUN taxlaw-2806 636 13 bracket bracket NOUN taxlaw-2806 636 14 level level NOUN taxlaw-2806 636 15 so so SCONJ taxlaw-2806 636 16 that that SCONJ taxlaw-2806 636 17 price price NOUN taxlaw-2806 636 18 rises rise VERB taxlaw-2806 636 19 to to ADP taxlaw-2806 636 20 $ $ SYM taxlaw-2806 636 21 1,538 1,538 NUM taxlaw-2806 636 22 , , PUNCT taxlaw-2806 636 23 a a DET taxlaw-2806 636 24 25 25 NUM taxlaw-2806 636 25 % % NOUN taxlaw-2806 636 26 bracket bracket NOUN taxlaw-2806 636 27 taxpayer taxpayer NOUN taxlaw-2806 636 28 has have VERB taxlaw-2806 636 29 an an DET taxlaw-2806 636 30 after after ADP taxlaw-2806 636 31 - - PUNCT taxlaw-2806 636 32 tax tax NOUN taxlaw-2806 636 33 cost cost NOUN taxlaw-2806 636 34 of of ADP taxlaw-2806 636 35 $ $ SYM taxlaw-2806 636 36 1,154 1,154 NUM taxlaw-2806 636 37 , , PUNCT taxlaw-2806 636 38 $ $ SYM taxlaw-2806 636 39 154 154 NUM taxlaw-2806 636 40 more more ADJ taxlaw-2806 636 41 than than SCONJ taxlaw-2806 636 42 he he PRON taxlaw-2806 636 43 would would AUX taxlaw-2806 636 44 have have AUX taxlaw-2806 636 45 paid pay VERB taxlaw-2806 636 46 if if SCONJ taxlaw-2806 636 47 the the DET taxlaw-2806 636 48 tax tax NOUN taxlaw-2806 636 49 law law NOUN taxlaw-2806 636 50 had have AUX taxlaw-2806 636 51 never never ADV taxlaw-2806 636 52 included include VERB taxlaw-2806 636 53 the the DET taxlaw-2806 636 54 provision provision NOUN taxlaw-2806 636 55 . . PUNCT taxlaw-2806 637 1 of of ADP taxlaw-2806 637 2 course course NOUN taxlaw-2806 637 3 , , PUNCT taxlaw-2806 637 4 in in ADP taxlaw-2806 637 5 this this DET taxlaw-2806 637 6 case case NOUN taxlaw-2806 637 7 , , PUNCT taxlaw-2806 637 8 the the DET taxlaw-2806 637 9 lower low ADJ taxlaw-2806 637 10 - - PUNCT taxlaw-2806 637 11 bracket bracket NOUN taxlaw-2806 637 12 taxpayer taxpayer NOUN taxlaw-2806 637 13 should should AUX taxlaw-2806 637 14 not not PART taxlaw-2806 637 15 feel feel VERB taxlaw-2806 637 16 encouraged encouraged ADJ taxlaw-2806 637 17 by by ADP taxlaw-2806 637 18 the the DET taxlaw-2806 637 19 tax tax NOUN taxlaw-2806 637 20 law law NOUN taxlaw-2806 637 21 to to PART taxlaw-2806 637 22 purchase purchase VERB taxlaw-2806 637 23 these these DET taxlaw-2806 637 24 windows window NOUN taxlaw-2806 637 25 , , PUNCT taxlaw-2806 637 26 but but CCONJ taxlaw-2806 637 27 that that PRON taxlaw-2806 637 28 assumes assume VERB taxlaw-2806 637 29 that that SCONJ taxlaw-2806 637 30 he he PRON taxlaw-2806 637 31 understands understand VERB taxlaw-2806 637 32 that that SCONJ taxlaw-2806 637 33 the the DET taxlaw-2806 637 34 market market NOUN taxlaw-2806 637 35 has have AUX taxlaw-2806 637 36 shifted shift VERB taxlaw-2806 637 37 the the DET taxlaw-2806 637 38 entire entire ADJ taxlaw-2806 637 39 benefit benefit NOUN taxlaw-2806 637 40 away away ADV taxlaw-2806 637 41 from from ADP taxlaw-2806 637 42 him he PRON taxlaw-2806 637 43 . . PUNCT taxlaw-2806 638 1 policymakers policymaker NOUN taxlaw-2806 638 2 should should AUX taxlaw-2806 638 3 be be AUX taxlaw-2806 638 4 more more ADV taxlaw-2806 638 5 concerned concerned ADJ taxlaw-2806 638 6 with with ADP taxlaw-2806 638 7 understanding understand VERB taxlaw-2806 638 8 incidence incidence NOUN taxlaw-2806 638 9 for for ADP taxlaw-2806 638 10 subsidies subsidy NOUN taxlaw-2806 638 11 than than ADP taxlaw-2806 638 12 for for ADP taxlaw-2806 638 13 incentives incentive NOUN taxlaw-2806 638 14 because because SCONJ taxlaw-2806 638 15 subsidies subsidy NOUN taxlaw-2806 638 16 constitute constitute VERB taxlaw-2806 638 17 value value NOUN taxlaw-2806 638 18 transfers transfer NOUN taxlaw-2806 638 19 to to ADP taxlaw-2806 638 20 particular particular ADJ taxlaw-2806 638 21 individuals individual NOUN taxlaw-2806 638 22 or or CCONJ taxlaw-2806 638 23 institutions institution NOUN taxlaw-2806 638 24 . . PUNCT taxlaw-2806 639 1 if if SCONJ taxlaw-2806 639 2 congress congress PROPN taxlaw-2806 639 3 wants want VERB taxlaw-2806 639 4 to to PART taxlaw-2806 639 5 subsidize subsidize VERB taxlaw-2806 639 6 individuals individual NOUN taxlaw-2806 639 7 , , PUNCT taxlaw-2806 639 8 it it PRON taxlaw-2806 639 9 should should AUX taxlaw-2806 639 10 know know VERB taxlaw-2806 639 11 whether whether SCONJ taxlaw-2806 639 12 the the DET taxlaw-2806 639 13 intended intend VERB taxlaw-2806 639 14 individuals individual NOUN taxlaw-2806 639 15 receive receive VERB taxlaw-2806 639 16 the the DET taxlaw-2806 639 17 benefit benefit NOUN taxlaw-2806 639 18 , , PUNCT taxlaw-2806 639 19 or or CCONJ taxlaw-2806 639 20 whether whether SCONJ taxlaw-2806 639 21 they they PRON taxlaw-2806 639 22 lose lose VERB taxlaw-2806 639 23 it it PRON taxlaw-2806 639 24 to to ADP taxlaw-2806 639 25 third third ADJ taxlaw-2806 639 26 parties party NOUN taxlaw-2806 639 27 in in ADP taxlaw-2806 639 28 the the DET taxlaw-2806 639 29 market market NOUN taxlaw-2806 639 30 . . PUNCT taxlaw-2806 640 1 at at ADP taxlaw-2806 640 2 the the DET taxlaw-2806 640 3 same same ADJ taxlaw-2806 640 4 time time NOUN taxlaw-2806 640 5 , , PUNCT taxlaw-2806 640 6 policymakers policymaker NOUN taxlaw-2806 640 7 must must AUX taxlaw-2806 640 8 be be AUX taxlaw-2806 640 9 concerned concern VERB taxlaw-2806 640 10 with with ADP taxlaw-2806 640 11 the the DET taxlaw-2806 640 12 effects effect NOUN taxlaw-2806 640 13 of of ADP taxlaw-2806 640 14 incentives incentive NOUN taxlaw-2806 640 15 because because SCONJ taxlaw-2806 640 16 that that PRON taxlaw-2806 640 17 will will AUX taxlaw-2806 640 18 indicate indicate VERB taxlaw-2806 640 19 whether whether SCONJ taxlaw-2806 640 20 the the DET taxlaw-2806 640 21 law law NOUN taxlaw-2806 640 22 is be AUX taxlaw-2806 640 23 successful successful ADJ taxlaw-2806 640 24 in in ADP taxlaw-2806 640 25 producing produce VERB taxlaw-2806 640 26 its its PRON taxlaw-2806 640 27 intended intend VERB taxlaw-2806 640 28 goals goal NOUN taxlaw-2806 640 29 for for ADP taxlaw-2806 640 30 society society NOUN taxlaw-2806 640 31 . . PUNCT taxlaw-2806 641 1 consider consider VERB taxlaw-2806 641 2 how how SCONJ taxlaw-2806 641 3 these these DET taxlaw-2806 641 4 analyses analysis NOUN taxlaw-2806 641 5 are be AUX taxlaw-2806 641 6 related relate VERB taxlaw-2806 641 7 by by ADP taxlaw-2806 641 8 thinking think VERB taxlaw-2806 641 9 about about ADP taxlaw-2806 641 10 the the DET taxlaw-2806 641 11 education education NOUN taxlaw-2806 641 12 subsides subside VERB taxlaw-2806 641 13 in in ADP taxlaw-2806 641 14 the the DET taxlaw-2806 641 15 code code NOUN taxlaw-2806 641 16 . . PUNCT taxlaw-2806 642 1 congress congress PROPN taxlaw-2806 642 2 may may AUX taxlaw-2806 642 3 want want VERB taxlaw-2806 642 4 to to PART taxlaw-2806 642 5 provide provide VERB taxlaw-2806 642 6 a a DET taxlaw-2806 642 7 subsidy subsidy NOUN taxlaw-2806 642 8 for for ADP taxlaw-2806 642 9 education education NOUN taxlaw-2806 642 10 because because SCONJ taxlaw-2806 642 11 students student NOUN taxlaw-2806 642 12 and and CCONJ taxlaw-2806 642 13 their their PRON taxlaw-2806 642 14 parents parent NOUN taxlaw-2806 642 15 have have VERB taxlaw-2806 642 16 a a DET taxlaw-2806 642 17 difficult difficult ADJ taxlaw-2806 642 18 time time NOUN taxlaw-2806 642 19 affording afford VERB taxlaw-2806 642 20 it it PRON taxlaw-2806 642 21 and and CCONJ taxlaw-2806 642 22 may may AUX taxlaw-2806 642 23 suffer suffer VERB taxlaw-2806 642 24 from from ADP taxlaw-2806 642 25 devoting devote VERB taxlaw-2806 642 26 too too ADV taxlaw-2806 642 27 many many ADJ taxlaw-2806 642 28 of of ADP taxlaw-2806 642 29 their their PRON taxlaw-2806 642 30 resources resource NOUN taxlaw-2806 642 31 to to ADP taxlaw-2806 642 32 it it PRON taxlaw-2806 642 33 . . PUNCT taxlaw-2806 643 1 the the DET taxlaw-2806 643 2 subsidy subsidy NOUN taxlaw-2806 643 3 would would AUX taxlaw-2806 643 4 alleviate alleviate VERB taxlaw-2806 643 5 a a DET taxlaw-2806 643 6 financial financial ADJ taxlaw-2806 643 7 burden burden NOUN taxlaw-2806 643 8 on on ADP taxlaw-2806 643 9 a a DET taxlaw-2806 643 10 needy needy ADJ taxlaw-2806 643 11 group group NOUN taxlaw-2806 643 12 , , PUNCT taxlaw-2806 643 13 reflecting reflect VERB taxlaw-2806 643 14 a a DET taxlaw-2806 643 15 distributional distributional ADJ taxlaw-2806 643 16 policy policy NOUN taxlaw-2806 643 17 judgment judgment NOUN taxlaw-2806 643 18 about about ADP taxlaw-2806 643 19 students student NOUN taxlaw-2806 643 20 and and CCONJ taxlaw-2806 643 21 their their PRON taxlaw-2806 643 22 families family NOUN taxlaw-2806 643 23 . . PUNCT taxlaw-2806 644 1 if if SCONJ taxlaw-2806 644 2 the the DET taxlaw-2806 644 3 price price NOUN taxlaw-2806 644 4 of of ADP taxlaw-2806 644 5 education education NOUN taxlaw-2806 644 6 rises rise VERB taxlaw-2806 644 7 in in ADP taxlaw-2806 644 8 response response NOUN taxlaw-2806 644 9 to to ADP taxlaw-2806 644 10 the the DET taxlaw-2806 644 11 tax tax NOUN taxlaw-2806 644 12 benefits,138 benefits,138 NOUN taxlaw-2806 644 13 the the DET taxlaw-2806 644 14 subsidy subsidy NOUN taxlaw-2806 644 15 objective objective NOUN taxlaw-2806 644 16 is be AUX taxlaw-2806 644 17 frustrated frustrate VERB taxlaw-2806 644 18 . . PUNCT taxlaw-2806 645 1 on on ADP taxlaw-2806 645 2 the the DET taxlaw-2806 645 3 other other ADJ taxlaw-2806 645 4 hand hand NOUN taxlaw-2806 645 5 , , PUNCT taxlaw-2806 645 6 congress congress PROPN taxlaw-2806 645 7 may may AUX taxlaw-2806 645 8 want want VERB taxlaw-2806 645 9 to to PART taxlaw-2806 645 10 provide provide VERB taxlaw-2806 645 11 an an DET taxlaw-2806 645 12 incentive incentive NOUN taxlaw-2806 645 13 for for ADP taxlaw-2806 645 14 education education NOUN taxlaw-2806 645 15 because because SCONJ taxlaw-2806 645 16 the the DET taxlaw-2806 645 17 american american ADJ taxlaw-2806 645 18 population population NOUN taxlaw-2806 645 19 is be AUX taxlaw-2806 645 20 too too ADV taxlaw-2806 645 21 ignorant ignorant ADJ taxlaw-2806 645 22 to to PART taxlaw-2806 645 23 produce produce VERB taxlaw-2806 645 24 the the DET taxlaw-2806 645 25 goods good NOUN taxlaw-2806 645 26 and and CCONJ taxlaw-2806 645 27 services service NOUN taxlaw-2806 645 28 necessary necessary ADJ taxlaw-2806 645 29 for for ADP taxlaw-2806 645 30 economic economic ADJ taxlaw-2806 645 31 growth growth NOUN taxlaw-2806 645 32 and and CCONJ taxlaw-2806 645 33 prosperity prosperity NOUN taxlaw-2806 645 34 . . PUNCT taxlaw-2806 646 1 if if SCONJ taxlaw-2806 646 2 that that PRON taxlaw-2806 646 3 is be AUX taxlaw-2806 646 4 the the DET taxlaw-2806 646 5 goal goal NOUN taxlaw-2806 646 6 , , PUNCT taxlaw-2806 646 7 it it PRON taxlaw-2806 646 8 may may AUX taxlaw-2806 646 9 not not PART taxlaw-2806 646 10 matter matter VERB taxlaw-2806 646 11 which which PRON taxlaw-2806 646 12 individuals individual NOUN taxlaw-2806 646 13 get get AUX taxlaw-2806 646 14 educated educate VERB taxlaw-2806 646 15 as as ADV taxlaw-2806 646 16 long long ADV taxlaw-2806 646 17 as as SCONJ taxlaw-2806 646 18 a a DET taxlaw-2806 646 19 sufficient sufficient ADJ taxlaw-2806 646 20 number number NOUN taxlaw-2806 646 21 do do VERB taxlaw-2806 646 22 . . PUNCT taxlaw-2806 647 1 that that DET taxlaw-2806 647 2 policy policy NOUN taxlaw-2806 647 3 does do AUX taxlaw-2806 647 4 not not PART taxlaw-2806 647 5 have have VERB taxlaw-2806 647 6 a a DET taxlaw-2806 647 7 distributional distributional ADJ taxlaw-2806 647 8 objective objective NOUN taxlaw-2806 647 9 since since SCONJ taxlaw-2806 647 10 it it PRON taxlaw-2806 647 11 is be AUX taxlaw-2806 647 12 not not PART taxlaw-2806 647 13 designed design VERB taxlaw-2806 647 14 to to PART taxlaw-2806 647 15 provide provide VERB taxlaw-2806 647 16 benefits benefit NOUN taxlaw-2806 647 17 to to ADP taxlaw-2806 647 18 identifiable identifiable ADJ taxlaw-2806 647 19 people people NOUN taxlaw-2806 647 20 . . PUNCT taxlaw-2806 648 1 in in ADP taxlaw-2806 648 2 that that DET taxlaw-2806 648 3 case case NOUN taxlaw-2806 648 4 , , PUNCT taxlaw-2806 648 5 the the DET taxlaw-2806 648 6 incentive incentive NOUN taxlaw-2806 648 7 is be AUX taxlaw-2806 648 8 enacted enact VERB taxlaw-2806 648 9 to to PART taxlaw-2806 648 10 produce produce VERB taxlaw-2806 648 11 a a DET taxlaw-2806 648 12 particular particular ADJ taxlaw-2806 648 13 market market NOUN taxlaw-2806 648 14 effect effect NOUN taxlaw-2806 648 15 that that PRON taxlaw-2806 648 16 corrects correct VERB taxlaw-2806 648 17 for for ADP taxlaw-2806 648 18 a a DET taxlaw-2806 648 19 market market NOUN taxlaw-2806 648 20 failure failure NOUN taxlaw-2806 648 21 in in ADP taxlaw-2806 648 22 which which PRON taxlaw-2806 648 23 too too ADV taxlaw-2806 648 24 few few ADJ taxlaw-2806 648 25 individuals individual NOUN taxlaw-2806 648 26 are be AUX taxlaw-2806 648 27 educated educate VERB taxlaw-2806 648 28 . . PUNCT taxlaw-2806 649 1 if if SCONJ taxlaw-2806 649 2 more more ADJ taxlaw-2806 649 3 people people NOUN taxlaw-2806 649 4 become become VERB taxlaw-2806 649 5 educated educate VERB taxlaw-2806 649 6 , , PUNCT taxlaw-2806 649 7 the the DET taxlaw-2806 649 8 policy policy NOUN taxlaw-2806 649 9 is be AUX taxlaw-2806 649 10 a a DET taxlaw-2806 649 11 success success NOUN taxlaw-2806 649 12 , , PUNCT taxlaw-2806 649 13 regardless regardless ADV taxlaw-2806 649 14 of of ADP taxlaw-2806 649 15 who who PRON taxlaw-2806 649 16 enjoys enjoy VERB taxlaw-2806 649 17 the the DET taxlaw-2806 649 18 benefit benefit NOUN taxlaw-2806 649 19 of of ADP taxlaw-2806 649 20 the the DET taxlaw-2806 649 21 foregone foregone NOUN taxlaw-2806 649 22 tax tax NOUN taxlaw-2806 649 23 revenue revenue NOUN taxlaw-2806 649 24 . . PUNCT taxlaw-2806 650 1 if if SCONJ taxlaw-2806 650 2 taxpayers taxpayer NOUN taxlaw-2806 650 3 perceive perceive VERB taxlaw-2806 650 4 education education NOUN taxlaw-2806 650 5 to to PART taxlaw-2806 650 6 be be AUX taxlaw-2806 650 7 cheaper cheap ADJ taxlaw-2806 650 8 on on ADP taxlaw-2806 650 9 account account NOUN taxlaw-2806 650 10 of of ADP taxlaw-2806 650 11 the the DET taxlaw-2806 650 12 tax tax NOUN taxlaw-2806 650 13 credits credit NOUN taxlaw-2806 650 14 ( ( PUNCT taxlaw-2806 650 15 even even ADV taxlaw-2806 650 16 if if SCONJ taxlaw-2806 650 17 it it PRON taxlaw-2806 650 18 was be AUX taxlaw-2806 650 19 not not PART taxlaw-2806 650 20 ) ) PUNCT taxlaw-2806 650 21 , , PUNCT taxlaw-2806 650 22 so so ADV taxlaw-2806 650 23 enroll enroll VERB taxlaw-2806 650 24 when when SCONJ taxlaw-2806 650 25 they they PRON taxlaw-2806 650 26 otherwise otherwise ADV taxlaw-2806 650 27 would would AUX taxlaw-2806 650 28 not not PART taxlaw-2806 650 29 have have VERB taxlaw-2806 650 30 , , PUNCT taxlaw-2806 650 31 then then ADV taxlaw-2806 650 32 the the DET taxlaw-2806 650 33 incentive incentive NOUN taxlaw-2806 650 34 is be AUX taxlaw-2806 650 35 effective effective ADJ taxlaw-2806 650 36 even even ADV taxlaw-2806 650 37 though though SCONJ taxlaw-2806 650 38 they they PRON taxlaw-2806 650 39 are be AUX taxlaw-2806 650 40 not not PART taxlaw-2806 650 41 subsidized subsidize VERB taxlaw-2806 650 42 . . PUNCT taxlaw-2806 651 1 alternatively alternatively ADV taxlaw-2806 651 2 , , PUNCT taxlaw-2806 651 3 if if SCONJ taxlaw-2806 651 4 educational educational ADJ taxlaw-2806 651 5 institutions institution NOUN taxlaw-2806 651 6 provide provide VERB taxlaw-2806 651 7 better well ADJ taxlaw-2806 651 8 education education NOUN taxlaw-2806 651 9 because because SCONJ taxlaw-2806 651 10 they they PRON taxlaw-2806 651 11 have have VERB taxlaw-2806 651 12 more more ADJ taxlaw-2806 651 13 resources resource NOUN taxlaw-2806 651 14 per per ADP taxlaw-2806 651 15 student student NOUN taxlaw-2806 651 16 , , PUNCT taxlaw-2806 651 17 the the DET taxlaw-2806 651 18 policy policy NOUN taxlaw-2806 651 19 goal goal NOUN taxlaw-2806 651 20 of of ADP taxlaw-2806 651 21 increasing increase VERB taxlaw-2806 651 22 the the DET taxlaw-2806 651 23 knowledge knowledge NOUN taxlaw-2806 651 24 of of ADP taxlaw-2806 651 25 the the DET taxlaw-2806 651 26 workforce workforce NOUN taxlaw-2806 651 27 may may AUX taxlaw-2806 651 28 be be AUX taxlaw-2806 651 29 accomplished accomplish VERB taxlaw-2806 651 30 . . PUNCT taxlaw-2806 652 1 so so ADV taxlaw-2806 652 2 , , PUNCT taxlaw-2806 652 3 the the DET taxlaw-2806 652 4 education education NOUN taxlaw-2806 652 5 provisions provision NOUN taxlaw-2806 652 6 in in ADP taxlaw-2806 652 7 the the DET taxlaw-2806 652 8 code code NOUN taxlaw-2806 652 9 may may AUX taxlaw-2806 652 10 be be AUX taxlaw-2806 652 11 good good ADJ taxlaw-2806 652 12 policy policy NOUN taxlaw-2806 652 13 , , PUNCT taxlaw-2806 652 14 but but CCONJ taxlaw-2806 652 15 it it PRON taxlaw-2806 652 16 depends depend VERB taxlaw-2806 652 17 on on ADP taxlaw-2806 652 18 what what PRON taxlaw-2806 652 19 the the DET taxlaw-2806 652 20 policy policy NOUN taxlaw-2806 652 21 is be AUX taxlaw-2806 652 22 . . PUNCT taxlaw-2806 653 1 the the DET taxlaw-2806 653 2 distributional distributional ADJ taxlaw-2806 653 3 story story NOUN taxlaw-2806 653 4 reflects reflect VERB taxlaw-2806 653 5 an an DET taxlaw-2806 653 6 equity equity NOUN taxlaw-2806 653 7 concern concern NOUN taxlaw-2806 653 8 , , PUNCT taxlaw-2806 653 9 while while SCONJ taxlaw-2806 653 10 the the DET taxlaw-2806 653 11 market market NOUN taxlaw-2806 653 12 failure failure NOUN taxlaw-2806 653 13 story story NOUN taxlaw-2806 653 14 reflects reflect VERB taxlaw-2806 653 15 an an DET taxlaw-2806 653 16 efficiency efficiency NOUN taxlaw-2806 653 17 concern concern NOUN taxlaw-2806 653 18 . . PUNCT taxlaw-2806 654 1 when when SCONJ taxlaw-2806 654 2 government government NOUN taxlaw-2806 654 3 designs design NOUN taxlaw-2806 654 4 and and CCONJ taxlaw-2806 654 5 138 138 NUM taxlaw-2806 654 6 there there PRON taxlaw-2806 654 7 is be VERB taxlaw-2806 654 8 some some DET taxlaw-2806 654 9 concern concern NOUN taxlaw-2806 654 10 that that SCONJ taxlaw-2806 654 11 educational educational ADJ taxlaw-2806 654 12 institutions institution NOUN taxlaw-2806 654 13 may may AUX taxlaw-2806 654 14 have have AUX taxlaw-2806 654 15 captured capture VERB taxlaw-2806 654 16 the the DET taxlaw-2806 654 17 tax tax NOUN taxlaw-2806 654 18 benefits benefit NOUN taxlaw-2806 654 19 by by ADP taxlaw-2806 654 20 raising raise VERB taxlaw-2806 654 21 tuition tuition NOUN taxlaw-2806 654 22 , , PUNCT taxlaw-2806 654 23 but but CCONJ taxlaw-2806 654 24 there there PRON taxlaw-2806 654 25 is be VERB taxlaw-2806 654 26 little little ADJ taxlaw-2806 654 27 evidence evidence NOUN taxlaw-2806 654 28 of of ADP taxlaw-2806 654 29 it it PRON taxlaw-2806 654 30 . . PUNCT taxlaw-2806 655 1 see see VERB taxlaw-2806 655 2 elaine elaine PROPN taxlaw-2806 655 3 maag maag PROPN taxlaw-2806 655 4 , , PUNCT taxlaw-2806 655 5 david david PROPN taxlaw-2806 655 6 mundel mundel PROPN taxlaw-2806 655 7 , , PUNCT taxlaw-2806 655 8 lois lois PROPN taxlaw-2806 655 9 rice rice PROPN taxlaw-2806 655 10 & & CCONJ taxlaw-2806 655 11 kim kim PROPN taxlaw-2806 655 12 rueben rueben PROPN taxlaw-2806 655 13 , , PUNCT taxlaw-2806 655 14 tax tax NOUN taxlaw-2806 655 15 pol’y pol’y NOUN taxlaw-2806 655 16 ctr ctr PROPN taxlaw-2806 655 17 . . PROPN taxlaw-2806 655 18 , , PUNCT taxlaw-2806 655 19 subsidizing subsidize VERB taxlaw-2806 655 20 higher high ADJ taxlaw-2806 655 21 education education NOUN taxlaw-2806 655 22 through through ADP taxlaw-2806 655 23 tax tax NOUN taxlaw-2806 655 24 and and CCONJ taxlaw-2806 655 25 spending spending NOUN taxlaw-2806 655 26 programs program NOUN taxlaw-2806 655 27 ( ( PUNCT taxlaw-2806 655 28 2007 2007 NUM taxlaw-2806 655 29 ) ) PUNCT taxlaw-2806 655 30 , , PUNCT taxlaw-2806 655 31 available available ADJ taxlaw-2806 655 32 at at ADP taxlaw-2806 655 33 http://www.taxpolicycenter.org/uploadedpdf/311453_education.pdf http://www.taxpolicycenter.org/uploadedpdf/311453_education.pdf PROPN taxlaw-2806 655 34 . . PUNCT taxlaw-2806 656 1 while while SCONJ taxlaw-2806 656 2 prices price NOUN taxlaw-2806 656 3 can can AUX taxlaw-2806 656 4 change change VERB taxlaw-2806 656 5 for for ADP taxlaw-2806 656 6 many many ADJ taxlaw-2806 656 7 reasons reason NOUN taxlaw-2806 656 8 , , PUNCT taxlaw-2806 656 9 economists economist NOUN taxlaw-2806 656 10 can can AUX taxlaw-2806 656 11 sometimes sometimes ADV taxlaw-2806 656 12 identify identify VERB taxlaw-2806 656 13 correlations correlation NOUN taxlaw-2806 656 14 between between ADP taxlaw-2806 656 15 prices price NOUN taxlaw-2806 656 16 and and CCONJ taxlaw-2806 656 17 taxes taxis NOUN taxlaw-2806 656 18 when when SCONJ taxlaw-2806 656 19 changes change NOUN taxlaw-2806 656 20 occur occur VERB taxlaw-2806 656 21 in in ADP taxlaw-2806 656 22 the the DET taxlaw-2806 656 23 law law NOUN taxlaw-2806 656 24 . . PUNCT taxlaw-2806 657 1 for for ADP taxlaw-2806 657 2 example example NOUN taxlaw-2806 657 3 , , PUNCT taxlaw-2806 657 4 changes change NOUN taxlaw-2806 657 5 in in ADP taxlaw-2806 657 6 rates rate NOUN taxlaw-2806 657 7 of of ADP taxlaw-2806 657 8 subsidy subsidy NOUN taxlaw-2806 657 9 under under ADP taxlaw-2806 657 10 the the DET taxlaw-2806 657 11 charitable charitable ADJ taxlaw-2806 657 12 contribution contribution NOUN taxlaw-2806 657 13 deduction deduction NOUN taxlaw-2806 657 14 have have AUX taxlaw-2806 657 15 been be AUX taxlaw-2806 657 16 correlated correlate VERB taxlaw-2806 657 17 with with ADP taxlaw-2806 657 18 changes change NOUN taxlaw-2806 657 19 in in ADP taxlaw-2806 657 20 levels level NOUN taxlaw-2806 657 21 of of ADP taxlaw-2806 657 22 giving give VERB taxlaw-2806 657 23 . . PUNCT taxlaw-2806 658 1 see see VERB taxlaw-2806 658 2 , , PUNCT taxlaw-2806 658 3 e.g. e.g. ADV taxlaw-2806 658 4 , , PUNCT taxlaw-2806 658 5 jane jane PROPN taxlaw-2806 658 6 gravelle gravelle PROPN taxlaw-2806 658 7 & & CCONJ taxlaw-2806 658 8 donald donald PROPN taxlaw-2806 658 9 marples marples PROPN taxlaw-2806 658 10 , , PUNCT taxlaw-2806 658 11 cong cong NOUN taxlaw-2806 658 12 . . PUNCT taxlaw-2806 659 1 research research NOUN taxlaw-2806 659 2 serv serv PROPN taxlaw-2806 659 3 . . PROPN taxlaw-2806 659 4 , , PUNCT taxlaw-2806 659 5 r40518 r40518 ADJ taxlaw-2806 659 6 , , PUNCT taxlaw-2806 659 7 charitable charitable ADJ taxlaw-2806 659 8 contributions contribution NOUN taxlaw-2806 659 9 : : PUNCT taxlaw-2806 659 10 the the DET taxlaw-2806 659 11 itemized itemize VERB taxlaw-2806 659 12 deduction deduction NOUN taxlaw-2806 659 13 cap cap NOUN taxlaw-2806 659 14 and and CCONJ taxlaw-2806 659 15 other other ADJ taxlaw-2806 659 16 fy2011 fy2011 NOUN taxlaw-2806 659 17 budget budget NOUN taxlaw-2806 659 18 options option NOUN taxlaw-2806 659 19 4 4 NUM taxlaw-2806 659 20 - - SYM taxlaw-2806 659 21 8 8 NUM taxlaw-2806 659 22 ( ( PUNCT taxlaw-2806 659 23 2010 2010 NUM taxlaw-2806 659 24 ) ) PUNCT taxlaw-2806 659 25 . . PUNCT taxlaw-2806 660 1 2011 2011 NUM taxlaw-2806 660 2 ] ] PUNCT taxlaw-2806 660 3 tax tax NOUN taxlaw-2806 660 4 expenditures expenditure NOUN taxlaw-2806 660 5 , , PUNCT taxlaw-2806 660 6 reform reform NOUN taxlaw-2806 660 7 , , PUNCT taxlaw-2806 660 8 and and CCONJ taxlaw-2806 660 9 distributive distributive ADJ taxlaw-2806 660 10 justice justice NOUN taxlaw-2806 660 11 25 25 NUM taxlaw-2806 660 12 implements implement NOUN taxlaw-2806 660 13 policies policy NOUN taxlaw-2806 660 14 like like ADP taxlaw-2806 660 15 the the DET taxlaw-2806 660 16 education education NOUN taxlaw-2806 660 17 credits credit NOUN taxlaw-2806 660 18 , , PUNCT taxlaw-2806 660 19 it it PRON taxlaw-2806 660 20 should should AUX taxlaw-2806 660 21 know know VERB taxlaw-2806 660 22 whether whether SCONJ taxlaw-2806 660 23 the the DET taxlaw-2806 660 24 policy policy NOUN taxlaw-2806 660 25 is be AUX taxlaw-2806 660 26 a a DET taxlaw-2806 660 27 failure failure NOUN taxlaw-2806 660 28 if if SCONJ taxlaw-2806 660 29 the the DET taxlaw-2806 660 30 benefits benefit NOUN taxlaw-2806 660 31 do do AUX taxlaw-2806 660 32 not not PART taxlaw-2806 660 33 reduce reduce VERB taxlaw-2806 660 34 the the DET taxlaw-2806 660 35 cost cost NOUN taxlaw-2806 660 36 for for ADP taxlaw-2806 660 37 the the DET taxlaw-2806 660 38 nominal nominal ADJ taxlaw-2806 660 39 taxpayers taxpayer NOUN taxlaw-2806 660 40 , , PUNCT taxlaw-2806 660 41 or or CCONJ taxlaw-2806 660 42 if if SCONJ taxlaw-2806 660 43 the the DET taxlaw-2806 660 44 same same ADJ taxlaw-2806 660 45 number number NOUN taxlaw-2806 660 46 of of ADP taxlaw-2806 660 47 people people NOUN taxlaw-2806 660 48 engage engage VERB taxlaw-2806 660 49 in in ADP taxlaw-2806 660 50 the the DET taxlaw-2806 660 51 activity activity NOUN taxlaw-2806 660 52 regardless regardless ADV taxlaw-2806 660 53 of of ADP taxlaw-2806 660 54 the the DET taxlaw-2806 660 55 provision provision NOUN taxlaw-2806 660 56 . . PUNCT taxlaw-2806 661 1 the the DET taxlaw-2806 661 2 joint joint ADJ taxlaw-2806 661 3 committee committee NOUN taxlaw-2806 661 4 used use VERB taxlaw-2806 661 5 the the DET taxlaw-2806 661 6 charitable charitable ADJ taxlaw-2806 661 7 contribution contribution NOUN taxlaw-2806 661 8 deduction deduction NOUN taxlaw-2806 661 9 as as ADP taxlaw-2806 661 10 an an DET taxlaw-2806 661 11 example example NOUN taxlaw-2806 661 12 of of ADP taxlaw-2806 661 13 a a DET taxlaw-2806 661 14 subsidy subsidy NOUN taxlaw-2806 661 15 or or CCONJ taxlaw-2806 661 16 incentive incentive NOUN taxlaw-2806 661 17 , , PUNCT taxlaw-2806 661 18 without without ADP taxlaw-2806 661 19 concern concern NOUN taxlaw-2806 661 20 for for ADP taxlaw-2806 661 21 which which PRON taxlaw-2806 661 22 it it PRON taxlaw-2806 661 23 is.139 is.139 VERB taxlaw-2806 661 24 it it PRON taxlaw-2806 661 25 might might AUX taxlaw-2806 661 26 be be AUX taxlaw-2806 661 27 either either ADV taxlaw-2806 661 28 , , PUNCT taxlaw-2806 661 29 or or CCONJ taxlaw-2806 661 30 both both PRON taxlaw-2806 661 31 , , PUNCT taxlaw-2806 661 32 and and CCONJ taxlaw-2806 661 33 it it PRON taxlaw-2806 661 34 matters matter VERB taxlaw-2806 661 35 which which PRON taxlaw-2806 661 36 it it PRON taxlaw-2806 661 37 is be AUX taxlaw-2806 661 38 . . PUNCT taxlaw-2806 662 1 if if SCONJ taxlaw-2806 662 2 the the DET taxlaw-2806 662 3 deduction deduction NOUN taxlaw-2806 662 4 is be AUX taxlaw-2806 662 5 an an DET taxlaw-2806 662 6 incentive incentive NOUN taxlaw-2806 662 7 that that PRON taxlaw-2806 662 8 causes cause VERB taxlaw-2806 662 9 donors donor NOUN taxlaw-2806 662 10 to to PART taxlaw-2806 662 11 increase increase VERB taxlaw-2806 662 12 their their PRON taxlaw-2806 662 13 gifts gift NOUN taxlaw-2806 662 14 by by ADP taxlaw-2806 662 15 at at ADV taxlaw-2806 662 16 least least ADJ taxlaw-2806 662 17 as as ADV taxlaw-2806 662 18 much much ADJ taxlaw-2806 662 19 as as ADP taxlaw-2806 662 20 the the DET taxlaw-2806 662 21 tax tax NOUN taxlaw-2806 662 22 benefit,140 benefit,140 NOUN taxlaw-2806 662 23 it it PRON taxlaw-2806 662 24 is be AUX taxlaw-2806 662 25 an an DET taxlaw-2806 662 26 incentive incentive NOUN taxlaw-2806 662 27 to to ADP taxlaw-2806 662 28 the the DET taxlaw-2806 662 29 donor donor NOUN taxlaw-2806 662 30 and and CCONJ taxlaw-2806 662 31 a a DET taxlaw-2806 662 32 subsidy subsidy NOUN taxlaw-2806 662 33 to to ADP taxlaw-2806 662 34 charity charity NOUN taxlaw-2806 662 35 . . PUNCT taxlaw-2806 663 1 policymakers policymaker NOUN taxlaw-2806 663 2 might might AUX taxlaw-2806 663 3 then then ADV taxlaw-2806 663 4 want want VERB taxlaw-2806 663 5 to to PART taxlaw-2806 663 6 tweak tweak VERB taxlaw-2806 663 7 the the DET taxlaw-2806 663 8 provision provision NOUN taxlaw-2806 663 9 to to PART taxlaw-2806 663 10 adjust adjust VERB taxlaw-2806 663 11 the the DET taxlaw-2806 663 12 overall overall ADJ taxlaw-2806 663 13 level level NOUN taxlaw-2806 663 14 of of ADP taxlaw-2806 663 15 support support NOUN taxlaw-2806 663 16 for for ADP taxlaw-2806 663 17 the the DET taxlaw-2806 663 18 work work NOUN taxlaw-2806 663 19 of of ADP taxlaw-2806 663 20 charities charity NOUN taxlaw-2806 663 21 . . PUNCT taxlaw-2806 664 1 the the DET taxlaw-2806 664 2 bipartisan bipartisan ADJ taxlaw-2806 664 3 policy policy NOUN taxlaw-2806 664 4 center center NOUN taxlaw-2806 664 5 ’s ’s PART taxlaw-2806 664 6 design design NOUN taxlaw-2806 664 7 for for ADP taxlaw-2806 664 8 the the DET taxlaw-2806 664 9 charitable charitable ADJ taxlaw-2806 664 10 credit credit NOUN taxlaw-2806 664 11 reflects reflect VERB taxlaw-2806 664 12 the the DET taxlaw-2806 664 13 assumption assumption NOUN taxlaw-2806 664 14 that that SCONJ taxlaw-2806 664 15 the the DET taxlaw-2806 664 16 tax tax NOUN taxlaw-2806 664 17 savings saving NOUN taxlaw-2806 664 18 is be AUX taxlaw-2806 664 19 an an DET taxlaw-2806 664 20 extra extra ADJ taxlaw-2806 664 21 amount amount NOUN taxlaw-2806 664 22 for for ADP taxlaw-2806 664 23 the the DET taxlaw-2806 664 24 charity charity NOUN taxlaw-2806 664 25 because because SCONJ taxlaw-2806 664 26 it it PRON taxlaw-2806 664 27 proposes propose VERB taxlaw-2806 664 28 that that SCONJ taxlaw-2806 664 29 the the DET taxlaw-2806 664 30 government government NOUN taxlaw-2806 664 31 send send VERB taxlaw-2806 664 32 matching matching NOUN taxlaw-2806 664 33 grants grant NOUN taxlaw-2806 664 34 to to ADP taxlaw-2806 664 35 the the DET taxlaw-2806 664 36 charities.141 charities.141 NOUN taxlaw-2806 664 37 but but CCONJ taxlaw-2806 664 38 donors donor NOUN taxlaw-2806 664 39 might might AUX taxlaw-2806 664 40 not not PART taxlaw-2806 664 41 allow allow VERB taxlaw-2806 664 42 the the DET taxlaw-2806 664 43 charities charity NOUN taxlaw-2806 664 44 to to PART taxlaw-2806 664 45 have have VERB taxlaw-2806 664 46 the the DET taxlaw-2806 664 47 tax tax NOUN taxlaw-2806 664 48 savings saving NOUN taxlaw-2806 664 49 . . PUNCT taxlaw-2806 665 1 in in ADP taxlaw-2806 665 2 the the DET taxlaw-2806 665 3 bipartisan bipartisan ADJ taxlaw-2806 665 4 policy policy NOUN taxlaw-2806 665 5 center center NOUN taxlaw-2806 665 6 ’s ’s PART taxlaw-2806 665 7 scheme scheme NOUN taxlaw-2806 665 8 , , PUNCT taxlaw-2806 665 9 taxpayers taxpayer NOUN taxlaw-2806 665 10 might might AUX taxlaw-2806 665 11 reduce reduce VERB taxlaw-2806 665 12 their their PRON taxlaw-2806 665 13 contributions contribution NOUN taxlaw-2806 665 14 on on ADP taxlaw-2806 665 15 account account NOUN taxlaw-2806 665 16 of of ADP taxlaw-2806 665 17 the the DET taxlaw-2806 665 18 matching matching NOUN taxlaw-2806 665 19 grant grant NOUN taxlaw-2806 665 20 . . PUNCT taxlaw-2806 666 1 under under ADP taxlaw-2806 666 2 current current ADJ taxlaw-2806 666 3 law law NOUN taxlaw-2806 666 4 , , PUNCT taxlaw-2806 666 5 in in ADP taxlaw-2806 666 6 which which PRON taxlaw-2806 666 7 charitable charitable ADJ taxlaw-2806 666 8 gifts gift NOUN taxlaw-2806 666 9 entitle entitle NOUN taxlaw-2806 666 10 donors donor NOUN taxlaw-2806 666 11 to to ADP taxlaw-2806 666 12 a a DET taxlaw-2806 666 13 deduction,142 deduction,142 DET taxlaw-2806 666 14 taxpayers taxpayer NOUN taxlaw-2806 666 15 might might AUX taxlaw-2806 666 16 not not PART taxlaw-2806 666 17 increase increase VERB taxlaw-2806 666 18 their their PRON taxlaw-2806 666 19 gifts gift NOUN taxlaw-2806 666 20 on on ADP taxlaw-2806 666 21 account account NOUN taxlaw-2806 666 22 of of ADP taxlaw-2806 666 23 the the DET taxlaw-2806 666 24 tax tax NOUN taxlaw-2806 666 25 benefits benefit NOUN taxlaw-2806 666 26 that that PRON taxlaw-2806 666 27 they they PRON taxlaw-2806 666 28 will will AUX taxlaw-2806 666 29 receive receive VERB taxlaw-2806 666 30 . . PUNCT taxlaw-2806 667 1 they they PRON taxlaw-2806 667 2 may may AUX taxlaw-2806 667 3 have have AUX taxlaw-2806 667 4 decided decide VERB taxlaw-2806 667 5 how how SCONJ taxlaw-2806 667 6 much much ADJ taxlaw-2806 667 7 to to PART taxlaw-2806 667 8 give give VERB taxlaw-2806 667 9 without without ADP taxlaw-2806 667 10 regard regard NOUN taxlaw-2806 667 11 to to ADP taxlaw-2806 667 12 the the DET taxlaw-2806 667 13 tax tax NOUN taxlaw-2806 667 14 consequences consequence NOUN taxlaw-2806 667 15 . . PUNCT taxlaw-2806 668 1 many many ADJ taxlaw-2806 668 2 non non NOUN taxlaw-2806 668 3 - - NOUN taxlaw-2806 668 4 itemizers itemizer NOUN taxlaw-2806 668 5 make make VERB taxlaw-2806 668 6 gifts gift NOUN taxlaw-2806 668 7 to to ADP taxlaw-2806 668 8 charity charity NOUN taxlaw-2806 668 9 , , PUNCT taxlaw-2806 668 10 so so CCONJ taxlaw-2806 668 11 it it PRON taxlaw-2806 668 12 is be AUX taxlaw-2806 668 13 clear clear ADJ taxlaw-2806 668 14 that that SCONJ taxlaw-2806 668 15 an an DET taxlaw-2806 668 16 incentive incentive NOUN taxlaw-2806 668 17 is be AUX taxlaw-2806 668 18 not not PART taxlaw-2806 668 19 necessary necessary ADJ taxlaw-2806 668 20 to to PART taxlaw-2806 668 21 induce induce VERB taxlaw-2806 668 22 them they PRON taxlaw-2806 668 23 to to PART taxlaw-2806 668 24 give give VERB taxlaw-2806 668 25 . . PUNCT taxlaw-2806 669 1 if if SCONJ taxlaw-2806 669 2 donors donor NOUN taxlaw-2806 669 3 give give VERB taxlaw-2806 669 4 exactly exactly ADV taxlaw-2806 669 5 what what PRON taxlaw-2806 669 6 they they PRON taxlaw-2806 669 7 would would AUX taxlaw-2806 669 8 have have AUX taxlaw-2806 669 9 given give VERB taxlaw-2806 669 10 without without ADP taxlaw-2806 669 11 the the DET taxlaw-2806 669 12 deduction deduction NOUN taxlaw-2806 669 13 , , PUNCT taxlaw-2806 669 14 then then ADV taxlaw-2806 669 15 the the DET taxlaw-2806 669 16 deduction deduction NOUN taxlaw-2806 669 17 provides provide VERB taxlaw-2806 669 18 no no DET taxlaw-2806 669 19 incentive incentive NOUN taxlaw-2806 669 20 . . PUNCT taxlaw-2806 670 1 however however ADV taxlaw-2806 670 2 , , PUNCT taxlaw-2806 670 3 there there PRON taxlaw-2806 670 4 is be VERB taxlaw-2806 670 5 still still ADV taxlaw-2806 670 6 a a DET taxlaw-2806 670 7 subsidy subsidy NOUN taxlaw-2806 670 8 for for ADP taxlaw-2806 670 9 itemizers itemizer NOUN taxlaw-2806 670 10 who who PRON taxlaw-2806 670 11 claim claim VERB taxlaw-2806 670 12 the the DET taxlaw-2806 670 13 charitable charitable ADJ taxlaw-2806 670 14 deduction deduction NOUN taxlaw-2806 670 15 because because SCONJ taxlaw-2806 670 16 there there PRON taxlaw-2806 670 17 is be VERB taxlaw-2806 670 18 a a DET taxlaw-2806 670 19 reduction reduction NOUN taxlaw-2806 670 20 in in ADP taxlaw-2806 670 21 tax tax NOUN taxlaw-2806 670 22 on on ADP taxlaw-2806 670 23 account account NOUN taxlaw-2806 670 24 of of ADP taxlaw-2806 670 25 the the DET taxlaw-2806 670 26 gift gift NOUN taxlaw-2806 670 27 . . PUNCT taxlaw-2806 671 1 but but CCONJ taxlaw-2806 671 2 the the DET taxlaw-2806 671 3 incidence incidence NOUN taxlaw-2806 671 4 of of ADP taxlaw-2806 671 5 the the DET taxlaw-2806 671 6 subsidy subsidy NOUN taxlaw-2806 671 7 is be AUX taxlaw-2806 671 8 on on ADP taxlaw-2806 671 9 the the DET taxlaw-2806 671 10 donors donor NOUN taxlaw-2806 671 11 themselves themselves PRON taxlaw-2806 671 12 — — PUNCT taxlaw-2806 671 13 i.e. i.e. X taxlaw-2806 671 14 , , PUNCT taxlaw-2806 671 15 it it PRON taxlaw-2806 671 16 rewards reward VERB taxlaw-2806 671 17 them they PRON taxlaw-2806 671 18 for for ADP taxlaw-2806 671 19 giving give VERB taxlaw-2806 671 20 to to PART taxlaw-2806 671 21 charity.143 charity.143 VERB taxlaw-2806 671 22 that that PRON taxlaw-2806 671 23 might might AUX taxlaw-2806 671 24 be be AUX taxlaw-2806 671 25 desirable desirable ADJ taxlaw-2806 671 26 if if SCONJ taxlaw-2806 671 27 public public ADJ taxlaw-2806 671 28 policy policy NOUN taxlaw-2806 671 29 is be AUX taxlaw-2806 671 30 to to PART taxlaw-2806 671 31 reward reward VERB taxlaw-2806 671 32 virtue virtue NOUN taxlaw-2806 671 33 , , PUNCT taxlaw-2806 671 34 but but CCONJ taxlaw-2806 671 35 it it PRON taxlaw-2806 671 36 is be AUX taxlaw-2806 671 37 more more ADV taxlaw-2806 671 38 likely likely ADJ taxlaw-2806 671 39 that that SCONJ taxlaw-2806 671 40 policymakers policymaker NOUN taxlaw-2806 671 41 would would AUX taxlaw-2806 671 42 be be AUX taxlaw-2806 671 43 dubious dubious ADJ taxlaw-2806 671 44 about about ADP taxlaw-2806 671 45 the the DET taxlaw-2806 671 46 provision provision NOUN taxlaw-2806 671 47 if if SCONJ taxlaw-2806 671 48 the the DET taxlaw-2806 671 49 tax tax NOUN taxlaw-2806 671 50 benefits benefit NOUN taxlaw-2806 671 51 subsidize subsidize VERB taxlaw-2806 671 52 donors donor NOUN taxlaw-2806 671 53 rather rather ADV taxlaw-2806 671 54 than than ADP taxlaw-2806 671 55 charitable charitable ADJ taxlaw-2806 671 56 organizations organization NOUN taxlaw-2806 671 57 . . PUNCT taxlaw-2806 672 1 surrey surrey PROPN taxlaw-2806 672 2 ’s ’s PART taxlaw-2806 672 3 upside upside ADV taxlaw-2806 672 4 - - PUNCT taxlaw-2806 672 5 down down ADP taxlaw-2806 672 6 subsidy subsidy NOUN taxlaw-2806 672 7 critique critique NOUN taxlaw-2806 672 8 of of ADP taxlaw-2806 672 9 tax tax NOUN taxlaw-2806 672 10 expenditure expenditure NOUN taxlaw-2806 672 11 analysis analysis NOUN taxlaw-2806 672 12 assumes assume VERB taxlaw-2806 672 13 that that SCONJ taxlaw-2806 672 14 the the DET taxlaw-2806 672 15 nominal nominal ADJ taxlaw-2806 672 16 claimant claimant NOUN taxlaw-2806 672 17 of of ADP taxlaw-2806 672 18 the the DET taxlaw-2806 672 19 deduction deduction NOUN taxlaw-2806 672 20 is be AUX taxlaw-2806 672 21 the the DET taxlaw-2806 672 22 beneficiary beneficiary NOUN taxlaw-2806 672 23 of of ADP taxlaw-2806 672 24 the the DET taxlaw-2806 672 25 subsidy subsidy NOUN taxlaw-2806 672 26 . . PUNCT taxlaw-2806 673 1 a a DET taxlaw-2806 673 2 subsidy subsidy NOUN taxlaw-2806 673 3 for for ADP taxlaw-2806 673 4 charitable charitable ADJ taxlaw-2806 673 5 donors donor NOUN taxlaw-2806 673 6 , , PUNCT taxlaw-2806 673 7 at at ADP taxlaw-2806 673 8 their their PRON taxlaw-2806 673 9 marginal marginal ADJ taxlaw-2806 673 10 rate rate NOUN taxlaw-2806 673 11 of of ADP taxlaw-2806 673 12 tax tax NOUN taxlaw-2806 673 13 , , PUNCT taxlaw-2806 673 14 means mean VERB taxlaw-2806 673 15 that that SCONJ taxlaw-2806 673 16 the the DET taxlaw-2806 673 17 rich rich ADJ taxlaw-2806 673 18 receive receive VERB taxlaw-2806 673 19 greater great ADJ taxlaw-2806 673 20 subsidy subsidy NOUN taxlaw-2806 673 21 per per ADP taxlaw-2806 673 22 dollar dollar NOUN taxlaw-2806 673 23 of of ADP taxlaw-2806 673 24 donation donation NOUN taxlaw-2806 673 25 than than SCONJ taxlaw-2806 673 26 do do VERB taxlaw-2806 673 27 the the DET taxlaw-2806 673 28 poor poor ADJ taxlaw-2806 673 29 . . PUNCT taxlaw-2806 674 1 but but CCONJ taxlaw-2806 674 2 if if SCONJ taxlaw-2806 674 3 the the DET taxlaw-2806 674 4 organizations organization NOUN taxlaw-2806 674 5 receive receive VERB taxlaw-2806 674 6 the the DET taxlaw-2806 674 7 subsidy subsidy NOUN taxlaw-2806 674 8 ( ( PUNCT taxlaw-2806 674 9 whether whether SCONJ taxlaw-2806 674 10 directly directly ADV taxlaw-2806 674 11 , , PUNCT taxlaw-2806 674 12 as as ADP taxlaw-2806 674 13 in in ADP taxlaw-2806 674 14 the the DET taxlaw-2806 674 15 bipartisan bipartisan ADJ taxlaw-2806 674 16 policy policy NOUN taxlaw-2806 674 17 center center NOUN taxlaw-2806 674 18 ’s ’s PART taxlaw-2806 674 19 proposal proposal NOUN taxlaw-2806 674 20 , , PUNCT taxlaw-2806 674 21 or or CCONJ taxlaw-2806 674 22 indirectly indirectly ADV taxlaw-2806 674 23 through through ADP taxlaw-2806 674 24 the the DET taxlaw-2806 674 25 donor donor NOUN taxlaw-2806 674 26 grossing gross VERB taxlaw-2806 674 27 up up ADP taxlaw-2806 674 28 the the DET taxlaw-2806 674 29 gift gift NOUN taxlaw-2806 674 30 ) ) PUNCT taxlaw-2806 674 31 , , PUNCT taxlaw-2806 674 32 the the DET taxlaw-2806 674 33 tax tax NOUN taxlaw-2806 674 34 rate rate NOUN taxlaw-2806 674 35 of of ADP taxlaw-2806 674 36 the the DET taxlaw-2806 674 37 donors donor NOUN taxlaw-2806 674 38 is be AUX taxlaw-2806 674 39 not not PART taxlaw-2806 674 40 relevant relevant ADJ taxlaw-2806 674 41 to to ADP taxlaw-2806 674 42 the the DET taxlaw-2806 674 43 distributional distributional ADJ taxlaw-2806 674 44 analysis analysis NOUN taxlaw-2806 674 45 . . PUNCT taxlaw-2806 675 1 rather rather ADV taxlaw-2806 675 2 , , PUNCT taxlaw-2806 675 3 the the DET taxlaw-2806 675 4 beneficiaries beneficiary NOUN taxlaw-2806 675 5 of of ADP taxlaw-2806 675 6 the the DET taxlaw-2806 675 7 charity charity NOUN taxlaw-2806 675 8 are be AUX taxlaw-2806 675 9 the the DET taxlaw-2806 675 10 relevant relevant ADJ taxlaw-2806 675 11 group group NOUN taxlaw-2806 675 12 in in ADP taxlaw-2806 675 13 the the DET taxlaw-2806 675 14 distributional distributional ADJ taxlaw-2806 675 15 analysis analysis NOUN taxlaw-2806 675 16 . . PUNCT taxlaw-2806 676 1 if if SCONJ taxlaw-2806 676 2 the the DET taxlaw-2806 676 3 organization organization NOUN taxlaw-2806 676 4 receives receive VERB taxlaw-2806 676 5 the the DET taxlaw-2806 676 6 benefit benefit NOUN taxlaw-2806 676 7 of of ADP taxlaw-2806 676 8 the the DET taxlaw-2806 676 9 subsidy subsidy NOUN taxlaw-2806 676 10 , , PUNCT taxlaw-2806 676 11 the the DET taxlaw-2806 676 12 extent extent NOUN taxlaw-2806 676 13 to to PART taxlaw-2806 676 14 which which PRON taxlaw-2806 676 15 the the DET taxlaw-2806 676 16 taxpayer taxpayer NOUN taxlaw-2806 676 17 increases increase VERB taxlaw-2806 676 18 his his PRON taxlaw-2806 676 19 contribution contribution NOUN taxlaw-2806 676 20 is be AUX taxlaw-2806 676 21 what what PRON taxlaw-2806 676 22 matters.144 matters.144 PROPN taxlaw-2806 676 23 139 139 NUM taxlaw-2806 676 24 staff staff NOUN taxlaw-2806 676 25 of of ADP taxlaw-2806 676 26 joint joint ADJ taxlaw-2806 676 27 comm comm NOUN taxlaw-2806 676 28 . . PUNCT taxlaw-2806 677 1 on on ADP taxlaw-2806 677 2 tax’n tax’n NUM taxlaw-2806 677 3 , , PUNCT taxlaw-2806 677 4 110th 110th ADJ taxlaw-2806 677 5 cong cong NOUN taxlaw-2806 677 6 . . PUNCT taxlaw-2806 677 7 , , PUNCT taxlaw-2806 677 8 estimates estimate NOUN taxlaw-2806 677 9 of of ADP taxlaw-2806 677 10 federal federal ADJ taxlaw-2806 677 11 tax tax NOUN taxlaw-2806 677 12 expenditures expenditure NOUN taxlaw-2806 677 13 for for ADP taxlaw-2806 677 14 fiscal fiscal ADJ taxlaw-2806 677 15 years year NOUN taxlaw-2806 677 16 2008 2008 NUM taxlaw-2806 677 17 - - SYM taxlaw-2806 677 18 2012 2012 NUM taxlaw-2806 677 19 , , PUNCT taxlaw-2806 677 20 at at ADP taxlaw-2806 677 21 6 6 NUM taxlaw-2806 677 22 ( ( PUNCT taxlaw-2806 677 23 joint joint ADJ taxlaw-2806 677 24 comm comm NOUN taxlaw-2806 677 25 . . PUNCT taxlaw-2806 678 1 print print NOUN taxlaw-2806 678 2 2008 2008 NUM taxlaw-2806 678 3 ) ) PUNCT taxlaw-2806 678 4 . . PUNCT taxlaw-2806 679 1 140 140 NUM taxlaw-2806 679 2 see see VERB taxlaw-2806 679 3 mark mark PROPN taxlaw-2806 679 4 p. p. PROPN taxlaw-2806 679 5 gergen gergen PROPN taxlaw-2806 679 6 , , PUNCT taxlaw-2806 679 7 the the DET taxlaw-2806 679 8 case case NOUN taxlaw-2806 679 9 for for ADP taxlaw-2806 679 10 a a DET taxlaw-2806 679 11 charitable charitable ADJ taxlaw-2806 679 12 contributions contribution NOUN taxlaw-2806 679 13 deduction deduction NOUN taxlaw-2806 679 14 , , PUNCT taxlaw-2806 679 15 74 74 NUM taxlaw-2806 679 16 va va NOUN taxlaw-2806 679 17 . . PUNCT taxlaw-2806 680 1 l. l. PROPN taxlaw-2806 680 2 rev rev PROPN taxlaw-2806 680 3 . . PROPN taxlaw-2806 680 4 1393 1393 NUM taxlaw-2806 680 5 , , PUNCT taxlaw-2806 680 6 1404 1404 NUM taxlaw-2806 680 7 ( ( PUNCT taxlaw-2806 680 8 1988 1988 NUM taxlaw-2806 680 9 ) ) PUNCT taxlaw-2806 680 10 . . PUNCT taxlaw-2806 681 1 141 141 NUM taxlaw-2806 681 2 see see VERB taxlaw-2806 681 3 bipartisan bipartisan ADJ taxlaw-2806 681 4 pol’y pol’y NOUN taxlaw-2806 681 5 ctr ctr PROPN taxlaw-2806 681 6 . . PROPN taxlaw-2806 681 7 , , PUNCT taxlaw-2806 681 8 supra supra PROPN taxlaw-2806 681 9 note note PROPN taxlaw-2806 681 10 14 14 NUM taxlaw-2806 681 11 , , PUNCT taxlaw-2806 681 12 at at ADP taxlaw-2806 681 13 33 33 NUM taxlaw-2806 681 14 - - SYM taxlaw-2806 681 15 34 34 NUM taxlaw-2806 681 16 . . PUNCT taxlaw-2806 682 1 142 142 NUM taxlaw-2806 682 2 i.r.c i.r.c NOUN taxlaw-2806 682 3 . . PUNCT taxlaw-2806 683 1 § § PROPN taxlaw-2806 683 2 170 170 NUM taxlaw-2806 683 3 ( ( PUNCT taxlaw-2806 683 4 west west NOUN taxlaw-2806 683 5 supp supp PROPN taxlaw-2806 683 6 . . PUNCT taxlaw-2806 684 1 2010 2010 NUM taxlaw-2806 684 2 ) ) PUNCT taxlaw-2806 684 3 . . PUNCT taxlaw-2806 685 1 143 143 NUM taxlaw-2806 685 2 for for ADP taxlaw-2806 685 3 example example NOUN taxlaw-2806 685 4 , , PUNCT taxlaw-2806 685 5 if if SCONJ taxlaw-2806 685 6 a a DET taxlaw-2806 685 7 taxpayer taxpayer NOUN taxlaw-2806 685 8 in in ADP taxlaw-2806 685 9 the the DET taxlaw-2806 685 10 30 30 NUM taxlaw-2806 685 11 % % NOUN taxlaw-2806 685 12 bracket bracket NOUN taxlaw-2806 685 13 would would AUX taxlaw-2806 685 14 give give VERB taxlaw-2806 685 15 $ $ SYM taxlaw-2806 685 16 100 100 NUM taxlaw-2806 685 17 to to ADP taxlaw-2806 685 18 charity charity NOUN taxlaw-2806 685 19 in in ADP taxlaw-2806 685 20 the the DET taxlaw-2806 685 21 absence absence NOUN taxlaw-2806 685 22 of of ADP taxlaw-2806 685 23 a a DET taxlaw-2806 685 24 deduction deduction NOUN taxlaw-2806 685 25 , , PUNCT taxlaw-2806 685 26 consider consider VERB taxlaw-2806 685 27 what what PRON taxlaw-2806 685 28 he he PRON taxlaw-2806 685 29 would would AUX taxlaw-2806 685 30 do do VERB taxlaw-2806 685 31 with with ADP taxlaw-2806 685 32 the the DET taxlaw-2806 685 33 deduction deduction NOUN taxlaw-2806 685 34 . . PUNCT taxlaw-2806 686 1 if if SCONJ taxlaw-2806 686 2 he he PRON taxlaw-2806 686 3 increases increase VERB taxlaw-2806 686 4 his his PRON taxlaw-2806 686 5 contribution contribution NOUN taxlaw-2806 686 6 to to ADP taxlaw-2806 686 7 $ $ SYM taxlaw-2806 686 8 143 143 NUM taxlaw-2806 686 9 , , PUNCT taxlaw-2806 686 10 then then ADV taxlaw-2806 686 11 the the DET taxlaw-2806 686 12 deduction deduction NOUN taxlaw-2806 686 13 incentivizes incentivize VERB taxlaw-2806 686 14 him he PRON taxlaw-2806 686 15 and and CCONJ taxlaw-2806 686 16 subsidizes subsidize VERB taxlaw-2806 686 17 the the DET taxlaw-2806 686 18 charity charity NOUN taxlaw-2806 686 19 because because SCONJ taxlaw-2806 686 20 the the DET taxlaw-2806 686 21 after after ADP taxlaw-2806 686 22 - - PUNCT taxlaw-2806 686 23 tax tax NOUN taxlaw-2806 686 24 cost cost NOUN taxlaw-2806 686 25 to to ADP taxlaw-2806 686 26 him he PRON taxlaw-2806 686 27 is be AUX taxlaw-2806 686 28 the the DET taxlaw-2806 686 29 same same ADJ taxlaw-2806 686 30 as as ADP taxlaw-2806 686 31 before before ADV taxlaw-2806 686 32 and and CCONJ taxlaw-2806 686 33 the the DET taxlaw-2806 686 34 charity charity NOUN taxlaw-2806 686 35 gets get VERB taxlaw-2806 686 36 the the DET taxlaw-2806 686 37 tax tax NOUN taxlaw-2806 686 38 benefits benefit NOUN taxlaw-2806 686 39 . . PUNCT taxlaw-2806 687 1 if if SCONJ taxlaw-2806 687 2 he he PRON taxlaw-2806 687 3 still still ADV taxlaw-2806 687 4 gives give VERB taxlaw-2806 687 5 $ $ SYM taxlaw-2806 687 6 100 100 NUM taxlaw-2806 687 7 , , PUNCT taxlaw-2806 687 8 then then ADV taxlaw-2806 687 9 the the DET taxlaw-2806 687 10 deduction deduction NOUN taxlaw-2806 687 11 is be AUX taxlaw-2806 687 12 no no DET taxlaw-2806 687 13 incentive incentive NOUN taxlaw-2806 687 14 but but CCONJ taxlaw-2806 687 15 subsidizes subsidize VERB taxlaw-2806 687 16 him he PRON taxlaw-2806 687 17 because because SCONJ taxlaw-2806 687 18 it it PRON taxlaw-2806 687 19 reduces reduce VERB taxlaw-2806 687 20 his his PRON taxlaw-2806 687 21 after after ADP taxlaw-2806 687 22 - - PUNCT taxlaw-2806 687 23 tax tax NOUN taxlaw-2806 687 24 cost cost NOUN taxlaw-2806 687 25 of of ADP taxlaw-2806 687 26 the the DET taxlaw-2806 687 27 gift gift NOUN taxlaw-2806 687 28 to to ADP taxlaw-2806 687 29 $ $ SYM taxlaw-2806 687 30 70 70 NUM taxlaw-2806 687 31 . . PUNCT taxlaw-2806 688 1 144 144 NUM taxlaw-2806 688 2 the the DET taxlaw-2806 688 3 code code NOUN taxlaw-2806 688 4 ’s ’s PART taxlaw-2806 688 5 longstanding longstanding ADJ taxlaw-2806 688 6 deduction deduction NOUN taxlaw-2806 688 7 for for ADP taxlaw-2806 688 8 the the DET taxlaw-2806 688 9 fair fair ADJ taxlaw-2806 688 10 market market NOUN taxlaw-2806 688 11 value value NOUN taxlaw-2806 688 12 for for ADP taxlaw-2806 688 13 appreciated appreciated ADJ taxlaw-2806 688 14 property property NOUN taxlaw-2806 688 15 has have AUX taxlaw-2806 688 16 , , PUNCT taxlaw-2806 688 17 during during ADP taxlaw-2806 688 18 times time NOUN taxlaw-2806 688 19 of of ADP taxlaw-2806 688 20 high high ADJ taxlaw-2806 688 21 tax tax NOUN taxlaw-2806 688 22 rates rate NOUN taxlaw-2806 688 23 , , PUNCT taxlaw-2806 688 24 clearly clearly ADV taxlaw-2806 688 25 operated operate VERB taxlaw-2806 688 26 as as ADP taxlaw-2806 688 27 a a DET taxlaw-2806 688 28 subsidy subsidy NOUN taxlaw-2806 688 29 to to ADP taxlaw-2806 688 30 high high ADJ taxlaw-2806 688 31 - - PUNCT taxlaw-2806 688 32 bracket bracket NOUN taxlaw-2806 688 33 donors donor NOUN taxlaw-2806 688 34 , , PUNCT taxlaw-2806 688 35 even even ADV taxlaw-2806 688 36 if if SCONJ taxlaw-2806 688 37 it it PRON taxlaw-2806 688 38 also also ADV taxlaw-2806 688 39 provided provide VERB taxlaw-2806 688 40 an an DET taxlaw-2806 688 41 incentive incentive NOUN taxlaw-2806 688 42 . . PUNCT taxlaw-2806 689 1 consider consider VERB taxlaw-2806 689 2 high high ADJ taxlaw-2806 689 3 tax tax NOUN taxlaw-2806 689 4 rates rate NOUN taxlaw-2806 689 5 : : PUNCT taxlaw-2806 689 6 if if SCONJ taxlaw-2806 689 7 t t PROPN taxlaw-2806 689 8 paid pay VERB taxlaw-2806 689 9 tax tax NOUN taxlaw-2806 689 10 at at ADP taxlaw-2806 689 11 70 70 NUM taxlaw-2806 689 12 % % NOUN taxlaw-2806 689 13 and and CCONJ taxlaw-2806 689 14 donated donate VERB taxlaw-2806 689 15 property property NOUN taxlaw-2806 689 16 worth worth ADJ taxlaw-2806 689 17 $ $ SYM taxlaw-2806 689 18 10,000 10,000 NUM taxlaw-2806 689 19 with with ADP taxlaw-2806 689 20 a a DET taxlaw-2806 689 21 basis basis NOUN taxlaw-2806 689 22 of of ADP taxlaw-2806 689 23 $ $ SYM taxlaw-2806 689 24 1,000 1,000 NUM taxlaw-2806 689 25 , , PUNCT taxlaw-2806 689 26 t t PROPN taxlaw-2806 689 27 is be AUX taxlaw-2806 689 28 entitled entitle VERB taxlaw-2806 689 29 to to ADP taxlaw-2806 689 30 a a DET taxlaw-2806 689 31 $ $ SYM taxlaw-2806 689 32 10,000 10,000 NUM taxlaw-2806 689 33 deduction deduction NOUN taxlaw-2806 689 34 worth worth ADJ taxlaw-2806 689 35 $ $ SYM taxlaw-2806 689 36 7,000 7,000 NUM taxlaw-2806 689 37 in in ADP taxlaw-2806 689 38 tax tax NOUN taxlaw-2806 689 39 savings saving NOUN taxlaw-2806 689 40 and and CCONJ taxlaw-2806 689 41 has have VERB taxlaw-2806 689 42 no no DET taxlaw-2806 689 43 income income NOUN taxlaw-2806 689 44 to to PART taxlaw-2806 689 45 include include VERB taxlaw-2806 689 46 . . PUNCT taxlaw-2806 690 1 26 26 NUM taxlaw-2806 690 2 columbia columbia PROPN taxlaw-2806 690 3 journal journal PROPN taxlaw-2806 690 4 of of ADP taxlaw-2806 690 5 tax tax NOUN taxlaw-2806 690 6 law law NOUN taxlaw-2806 690 7 [ [ X taxlaw-2806 690 8 vol.3:1 vol.3:1 NOUN taxlaw-2806 690 9 the the DET taxlaw-2806 690 10 fiscal fiscal ADJ taxlaw-2806 690 11 commission commission NOUN taxlaw-2806 690 12 included include VERB taxlaw-2806 690 13 a a DET taxlaw-2806 690 14 somewhat somewhat ADV taxlaw-2806 690 15 novel novel ADJ taxlaw-2806 690 16 proposal proposal NOUN taxlaw-2806 690 17 for for ADP taxlaw-2806 690 18 charitable charitable ADJ taxlaw-2806 690 19 contributions contribution NOUN taxlaw-2806 690 20 in in ADP taxlaw-2806 690 21 the the DET taxlaw-2806 690 22 illustrative illustrative ADJ taxlaw-2806 690 23 plan plan NOUN taxlaw-2806 690 24 ( ( PUNCT taxlaw-2806 690 25 the the DET taxlaw-2806 690 26 zero zero NUM taxlaw-2806 690 27 plan plan NOUN taxlaw-2806 690 28 would would AUX taxlaw-2806 690 29 abolish abolish VERB taxlaw-2806 690 30 tax tax NOUN taxlaw-2806 690 31 benefits benefit NOUN taxlaw-2806 690 32 for for ADP taxlaw-2806 690 33 charitable charitable ADJ taxlaw-2806 690 34 giving giving NOUN taxlaw-2806 690 35 ) ) PUNCT taxlaw-2806 690 36 . . PUNCT taxlaw-2806 691 1 it it PRON taxlaw-2806 691 2 proposed propose VERB taxlaw-2806 691 3 a a DET taxlaw-2806 691 4 12 12 NUM taxlaw-2806 691 5 % % NOUN taxlaw-2806 691 6 nonrefundable nonrefundable ADJ taxlaw-2806 691 7 credit credit NOUN taxlaw-2806 691 8 , , PUNCT taxlaw-2806 691 9 subject subject ADJ taxlaw-2806 691 10 to to ADP taxlaw-2806 691 11 a a DET taxlaw-2806 691 12 2 2 NUM taxlaw-2806 691 13 % % NOUN taxlaw-2806 691 14 adjusted adjust VERB taxlaw-2806 691 15 gross gross ADJ taxlaw-2806 691 16 income income NOUN taxlaw-2806 691 17 floor.145 floor.145 NOUN taxlaw-2806 691 18 this this DET taxlaw-2806 691 19 design design NOUN taxlaw-2806 691 20 limits limit VERB taxlaw-2806 691 21 two two NUM taxlaw-2806 691 22 things thing NOUN taxlaw-2806 691 23 about about ADP taxlaw-2806 691 24 the the DET taxlaw-2806 691 25 charitable charitable ADJ taxlaw-2806 691 26 credit credit NOUN taxlaw-2806 691 27 . . PUNCT taxlaw-2806 692 1 first first ADV taxlaw-2806 692 2 , , PUNCT taxlaw-2806 692 3 the the DET taxlaw-2806 692 4 value value NOUN taxlaw-2806 692 5 is be AUX taxlaw-2806 692 6 uniform uniform ADJ taxlaw-2806 692 7 for for ADP taxlaw-2806 692 8 all all DET taxlaw-2806 692 9 taxpayers taxpayer NOUN taxlaw-2806 692 10 , , PUNCT taxlaw-2806 692 11 regardless regardless ADV taxlaw-2806 692 12 of of ADP taxlaw-2806 692 13 marginal marginal ADJ taxlaw-2806 692 14 rate.146 rate.146 ADV taxlaw-2806 692 15 second second ADJ taxlaw-2806 692 16 , , PUNCT taxlaw-2806 692 17 a a DET taxlaw-2806 692 18 taxpayer taxpayer NOUN taxlaw-2806 692 19 ’s ’s PART taxlaw-2806 692 20 first first ADJ taxlaw-2806 692 21 gifts gift NOUN taxlaw-2806 692 22 are be AUX taxlaw-2806 692 23 non non ADJ taxlaw-2806 692 24 - - ADJ taxlaw-2806 692 25 creditable creditable ADJ taxlaw-2806 692 26 because because SCONJ taxlaw-2806 692 27 only only ADV taxlaw-2806 692 28 amounts amount NOUN taxlaw-2806 692 29 in in ADP taxlaw-2806 692 30 excess excess NOUN taxlaw-2806 692 31 of of ADP taxlaw-2806 692 32 2 2 NUM taxlaw-2806 692 33 % % NOUN taxlaw-2806 692 34 of of ADP taxlaw-2806 692 35 income income NOUN taxlaw-2806 692 36 would would AUX taxlaw-2806 692 37 be be AUX taxlaw-2806 692 38 eligible eligible ADJ taxlaw-2806 692 39 for for ADP taxlaw-2806 692 40 the the DET taxlaw-2806 692 41 credit credit NOUN taxlaw-2806 692 42 . . PUNCT taxlaw-2806 693 1 this this PRON taxlaw-2806 693 2 is be AUX taxlaw-2806 693 3 a a DET taxlaw-2806 693 4 high high ADJ taxlaw-2806 693 5 floor floor NOUN taxlaw-2806 693 6 , , PUNCT taxlaw-2806 693 7 and and CCONJ taxlaw-2806 693 8 it it PRON taxlaw-2806 693 9 reveals reveal VERB taxlaw-2806 693 10 the the DET taxlaw-2806 693 11 fiscal fiscal ADJ taxlaw-2806 693 12 commission commission NOUN taxlaw-2806 693 13 ’s ’s PART taxlaw-2806 693 14 assumption assumption NOUN taxlaw-2806 693 15 that that SCONJ taxlaw-2806 693 16 the the DET taxlaw-2806 693 17 provision provision NOUN taxlaw-2806 693 18 would would AUX taxlaw-2806 693 19 operate operate VERB taxlaw-2806 693 20 as as ADP taxlaw-2806 693 21 either either CCONJ taxlaw-2806 693 22 an an DET taxlaw-2806 693 23 incentive incentive NOUN taxlaw-2806 693 24 or or CCONJ taxlaw-2806 693 25 a a DET taxlaw-2806 693 26 subsidy subsidy NOUN taxlaw-2806 693 27 for for ADP taxlaw-2806 693 28 large large ADJ taxlaw-2806 693 29 gifts gift NOUN taxlaw-2806 693 30 , , PUNCT taxlaw-2806 693 31 but but CCONJ taxlaw-2806 693 32 not not PART taxlaw-2806 693 33 for for ADP taxlaw-2806 693 34 small small ADJ taxlaw-2806 693 35 gifts gift NOUN taxlaw-2806 693 36 . . PUNCT taxlaw-2806 694 1 it it PRON taxlaw-2806 694 2 suggests suggest VERB taxlaw-2806 694 3 that that SCONJ taxlaw-2806 694 4 taxpayers taxpayer NOUN taxlaw-2806 694 5 who who PRON taxlaw-2806 694 6 give give VERB taxlaw-2806 694 7 less less ADJ taxlaw-2806 694 8 than than ADP taxlaw-2806 694 9 2 2 NUM taxlaw-2806 694 10 % % NOUN taxlaw-2806 694 11 of of ADP taxlaw-2806 694 12 their their PRON taxlaw-2806 694 13 adjusted adjust VERB taxlaw-2806 694 14 gross gross ADJ taxlaw-2806 694 15 income income NOUN taxlaw-2806 694 16 are be AUX taxlaw-2806 694 17 either either CCONJ taxlaw-2806 694 18 inelastic inelastic ADJ taxlaw-2806 694 19 givers giver NOUN taxlaw-2806 694 20 or or CCONJ taxlaw-2806 694 21 do do AUX taxlaw-2806 694 22 not not PART taxlaw-2806 694 23 give give VERB taxlaw-2806 694 24 until until SCONJ taxlaw-2806 694 25 it it PRON taxlaw-2806 694 26 hurts hurt VERB taxlaw-2806 694 27 , , PUNCT taxlaw-2806 694 28 but but CCONJ taxlaw-2806 694 29 that that SCONJ taxlaw-2806 694 30 taxpayers taxpayer NOUN taxlaw-2806 694 31 either either CCONJ taxlaw-2806 694 32 need need VERB taxlaw-2806 694 33 a a DET taxlaw-2806 694 34 push push NOUN taxlaw-2806 694 35 ( ( PUNCT taxlaw-2806 694 36 incentive incentive NOUN taxlaw-2806 694 37 ) ) PUNCT taxlaw-2806 694 38 or or CCONJ taxlaw-2806 694 39 deserve deserve VERB taxlaw-2806 694 40 a a DET taxlaw-2806 694 41 reward reward NOUN taxlaw-2806 694 42 ( ( PUNCT taxlaw-2806 694 43 subsidy subsidy NOUN taxlaw-2806 694 44 ) ) PUNCT taxlaw-2806 694 45 if if SCONJ taxlaw-2806 694 46 they they PRON taxlaw-2806 694 47 give give VERB taxlaw-2806 694 48 above above ADP taxlaw-2806 694 49 that that DET taxlaw-2806 694 50 floor.147 floor.147 NOUN taxlaw-2806 694 51 if if SCONJ taxlaw-2806 694 52 they they PRON taxlaw-2806 694 53 are be AUX taxlaw-2806 694 54 treating treat VERB taxlaw-2806 694 55 the the DET taxlaw-2806 694 56 provision provision NOUN taxlaw-2806 694 57 as as ADP taxlaw-2806 694 58 an an DET taxlaw-2806 694 59 incentive incentive NOUN taxlaw-2806 694 60 , , PUNCT taxlaw-2806 694 61 then then ADV taxlaw-2806 694 62 below below ADP taxlaw-2806 694 63 the the DET taxlaw-2806 694 64 floor floor NOUN taxlaw-2806 694 65 , , PUNCT taxlaw-2806 694 66 the the DET taxlaw-2806 694 67 design design NOUN taxlaw-2806 694 68 of of ADP taxlaw-2806 694 69 the the DET taxlaw-2806 694 70 provision provision NOUN taxlaw-2806 694 71 presumes presume VERB taxlaw-2806 694 72 that that SCONJ taxlaw-2806 694 73 the the DET taxlaw-2806 694 74 deduction deduction NOUN taxlaw-2806 694 75 is be AUX taxlaw-2806 694 76 a a DET taxlaw-2806 694 77 subsidy subsidy NOUN taxlaw-2806 694 78 for for ADP taxlaw-2806 694 79 the the DET taxlaw-2806 694 80 taxpayer taxpayer NOUN taxlaw-2806 694 81 , , PUNCT taxlaw-2806 694 82 so so CCONJ taxlaw-2806 694 83 it it PRON taxlaw-2806 694 84 is be AUX taxlaw-2806 694 85 not not PART taxlaw-2806 694 86 desirable desirable ADJ taxlaw-2806 694 87 policy policy NOUN taxlaw-2806 694 88 . . PUNCT taxlaw-2806 695 1 b. b. PROPN taxlaw-2806 695 2 distributional distributional ADJ taxlaw-2806 695 3 neutrality neutrality NOUN taxlaw-2806 695 4 is be AUX taxlaw-2806 695 5 not not PART taxlaw-2806 695 6 distributive distributive ADJ taxlaw-2806 695 7 justice justice NOUN taxlaw-2806 695 8 the the DET taxlaw-2806 695 9 terms term NOUN taxlaw-2806 695 10 commonly commonly ADV taxlaw-2806 695 11 used use VERB taxlaw-2806 695 12 to to PART taxlaw-2806 695 13 describe describe VERB taxlaw-2806 695 14 the the DET taxlaw-2806 695 15 distributional distributional ADJ taxlaw-2806 695 16 effects effect NOUN taxlaw-2806 695 17 of of ADP taxlaw-2806 695 18 tax tax NOUN taxlaw-2806 695 19 changes change NOUN taxlaw-2806 695 20 are be AUX taxlaw-2806 695 21 misleading misleading ADJ taxlaw-2806 695 22 , , PUNCT taxlaw-2806 695 23 and and CCONJ taxlaw-2806 695 24 policymakers policymaker NOUN taxlaw-2806 695 25 need need VERB taxlaw-2806 695 26 a a DET taxlaw-2806 695 27 more more ADV taxlaw-2806 695 28 precise precise ADJ taxlaw-2806 695 29 understanding understanding NOUN taxlaw-2806 695 30 of of ADP taxlaw-2806 695 31 the the DET taxlaw-2806 695 32 effects effect NOUN taxlaw-2806 695 33 of of ADP taxlaw-2806 695 34 trading trading NOUN taxlaw-2806 695 35 tax tax NOUN taxlaw-2806 695 36 expenditures expenditure NOUN taxlaw-2806 695 37 for for ADP taxlaw-2806 695 38 rate rate NOUN taxlaw-2806 695 39 cuts cut NOUN taxlaw-2806 695 40 . . PUNCT taxlaw-2806 696 1 a a DET taxlaw-2806 696 2 “ " PUNCT taxlaw-2806 696 3 distributionally distributionally ADV taxlaw-2806 696 4 neutral neutral ADJ taxlaw-2806 696 5 ” " PUNCT taxlaw-2806 696 6 change change NOUN taxlaw-2806 696 7 in in ADP taxlaw-2806 696 8 the the DET taxlaw-2806 696 9 tax tax NOUN taxlaw-2806 696 10 law law NOUN taxlaw-2806 696 11 is be AUX taxlaw-2806 696 12 one one NUM taxlaw-2806 696 13 in in ADP taxlaw-2806 696 14 which which PRON taxlaw-2806 696 15 tax tax NOUN taxlaw-2806 696 16 shares share NOUN taxlaw-2806 696 17 do do AUX taxlaw-2806 696 18 not not PART taxlaw-2806 696 19 change change VERB taxlaw-2806 696 20 . . PUNCT taxlaw-2806 697 1 in in ADP taxlaw-2806 697 2 other other ADJ taxlaw-2806 697 3 words word NOUN taxlaw-2806 697 4 , , PUNCT taxlaw-2806 697 5 if if SCONJ taxlaw-2806 697 6 the the DET taxlaw-2806 697 7 third third ADJ taxlaw-2806 697 8 quintile quintile NOUN taxlaw-2806 697 9 pays pay VERB taxlaw-2806 697 10 10 10 NUM taxlaw-2806 697 11 % % NOUN taxlaw-2806 697 12 of of ADP taxlaw-2806 697 13 total total ADJ taxlaw-2806 697 14 tax tax NOUN taxlaw-2806 697 15 prior prior ADV taxlaw-2806 697 16 to to ADP taxlaw-2806 697 17 a a DET taxlaw-2806 697 18 change change NOUN taxlaw-2806 697 19 in in ADP taxlaw-2806 697 20 the the DET taxlaw-2806 697 21 law law NOUN taxlaw-2806 697 22 , , PUNCT taxlaw-2806 697 23 a a DET taxlaw-2806 697 24 distributionally distributionally ADV taxlaw-2806 697 25 neutral neutral ADJ taxlaw-2806 697 26 change change NOUN taxlaw-2806 697 27 would would AUX taxlaw-2806 697 28 continue continue VERB taxlaw-2806 697 29 to to PART taxlaw-2806 697 30 collect collect VERB taxlaw-2806 697 31 10 10 NUM taxlaw-2806 697 32 % % NOUN taxlaw-2806 697 33 of of ADP taxlaw-2806 697 34 total total ADJ taxlaw-2806 697 35 tax tax NOUN taxlaw-2806 697 36 from from ADP taxlaw-2806 697 37 the the DET taxlaw-2806 697 38 third third ADJ taxlaw-2806 697 39 quintile.148 quintile.148 NOUN taxlaw-2806 697 40 total total ADJ taxlaw-2806 697 41 taxes taxis NOUN taxlaw-2806 697 42 may may AUX taxlaw-2806 697 43 go go VERB taxlaw-2806 697 44 up up ADV taxlaw-2806 697 45 or or CCONJ taxlaw-2806 697 46 down down ADV taxlaw-2806 697 47 as as ADP taxlaw-2806 697 48 part part NOUN taxlaw-2806 697 49 of of ADP taxlaw-2806 697 50 the the DET taxlaw-2806 697 51 change change NOUN taxlaw-2806 697 52 , , PUNCT taxlaw-2806 697 53 but but CCONJ taxlaw-2806 697 54 if if SCONJ taxlaw-2806 697 55 the the DET taxlaw-2806 697 56 share share NOUN taxlaw-2806 697 57 of of ADP taxlaw-2806 697 58 taxes taxis NOUN taxlaw-2806 697 59 remains remain VERB taxlaw-2806 697 60 the the DET taxlaw-2806 697 61 same same ADJ taxlaw-2806 697 62 , , PUNCT taxlaw-2806 697 63 the the DET taxlaw-2806 697 64 change change NOUN taxlaw-2806 697 65 is be AUX taxlaw-2806 697 66 distributionally distributionally ADV taxlaw-2806 697 67 neutral neutral ADJ taxlaw-2806 697 68 . . PUNCT taxlaw-2806 698 1 distributional distributional ADJ taxlaw-2806 698 2 neutrality neutrality NOUN taxlaw-2806 698 3 does do AUX taxlaw-2806 698 4 not not PART taxlaw-2806 698 5 imply imply VERB taxlaw-2806 698 6 normative normative ADJ taxlaw-2806 698 7 equality equality NOUN taxlaw-2806 698 8 . . PUNCT taxlaw-2806 699 1 first first ADV taxlaw-2806 699 2 , , PUNCT taxlaw-2806 699 3 a a DET taxlaw-2806 699 4 distributionally distributionally ADV taxlaw-2806 699 5 neutral neutral ADJ taxlaw-2806 699 6 change change NOUN taxlaw-2806 699 7 that that PRON taxlaw-2806 699 8 significantly significantly ADV taxlaw-2806 699 9 raises raise VERB taxlaw-2806 699 10 revenue revenue NOUN taxlaw-2806 699 11 might might AUX taxlaw-2806 699 12 impose impose VERB taxlaw-2806 699 13 a a DET taxlaw-2806 699 14 disproportionate disproportionate ADJ taxlaw-2806 699 15 burden burden NOUN taxlaw-2806 699 16 on on ADP taxlaw-2806 699 17 low low ADJ taxlaw-2806 699 18 - - PUNCT taxlaw-2806 699 19 income income NOUN taxlaw-2806 699 20 taxpayers taxpayer NOUN taxlaw-2806 699 21 , , PUNCT taxlaw-2806 699 22 even even ADV taxlaw-2806 699 23 if if SCONJ taxlaw-2806 699 24 their their PRON taxlaw-2806 699 25 tax tax NOUN taxlaw-2806 699 26 shares share NOUN taxlaw-2806 699 27 remain remain VERB taxlaw-2806 699 28 the the DET taxlaw-2806 699 29 same same ADJ taxlaw-2806 699 30 . . PUNCT taxlaw-2806 700 1 this this PRON taxlaw-2806 700 2 is be AUX taxlaw-2806 700 3 standard standard ADJ taxlaw-2806 700 4 welfare welfare NOUN taxlaw-2806 700 5 analysis analysis NOUN taxlaw-2806 700 6 : : PUNCT taxlaw-2806 700 7 a a DET taxlaw-2806 700 8 dollar dollar NOUN taxlaw-2806 700 9 of of ADP taxlaw-2806 700 10 tax tax NOUN taxlaw-2806 700 11 is be AUX taxlaw-2806 700 12 more more ADV taxlaw-2806 700 13 burdensome burdensome ADJ taxlaw-2806 700 14 to to ADP taxlaw-2806 700 15 a a DET taxlaw-2806 700 16 lowincome lowincome NOUN taxlaw-2806 700 17 taxpayer taxpayer NOUN taxlaw-2806 700 18 than than ADP taxlaw-2806 700 19 a a DET taxlaw-2806 700 20 high high ADJ taxlaw-2806 700 21 - - PUNCT taxlaw-2806 700 22 income income NOUN taxlaw-2806 700 23 taxpayer taxpayer NOUN taxlaw-2806 700 24 . . PUNCT taxlaw-2806 701 1 consider consider VERB taxlaw-2806 701 2 x x PRON taxlaw-2806 701 3 and and CCONJ taxlaw-2806 701 4 y. y. PROPN taxlaw-2806 701 5 x x PROPN taxlaw-2806 701 6 has have VERB taxlaw-2806 701 7 $ $ SYM taxlaw-2806 701 8 10 10 NUM taxlaw-2806 701 9 in in ADP taxlaw-2806 701 10 income income NOUN taxlaw-2806 701 11 and and CCONJ taxlaw-2806 701 12 y y PROPN taxlaw-2806 701 13 has have VERB taxlaw-2806 701 14 $ $ SYM taxlaw-2806 701 15 100 100 NUM taxlaw-2806 701 16 in in ADP taxlaw-2806 701 17 income income NOUN taxlaw-2806 701 18 . . PUNCT taxlaw-2806 702 1 before before ADP taxlaw-2806 702 2 the the DET taxlaw-2806 702 3 change change NOUN taxlaw-2806 702 4 , , PUNCT taxlaw-2806 702 5 assume assume VERB taxlaw-2806 702 6 that that SCONJ taxlaw-2806 702 7 x x PRON taxlaw-2806 702 8 pays pay VERB taxlaw-2806 702 9 $ $ SYM taxlaw-2806 702 10 1 1 NUM taxlaw-2806 702 11 and and CCONJ taxlaw-2806 702 12 y y PROPN taxlaw-2806 702 13 pays pay VERB taxlaw-2806 702 14 $ $ SYM taxlaw-2806 702 15 15 15 NUM taxlaw-2806 702 16 in in ADP taxlaw-2806 702 17 tax tax NOUN taxlaw-2806 702 18 . . PUNCT taxlaw-2806 703 1 a a DET taxlaw-2806 703 2 distributionally distributionally ADV taxlaw-2806 703 3 neutral neutral ADJ taxlaw-2806 703 4 change change NOUN taxlaw-2806 703 5 that that PRON taxlaw-2806 703 6 raises raise VERB taxlaw-2806 703 7 everyone everyone PRON taxlaw-2806 703 8 ’s ’s PART taxlaw-2806 703 9 taxes taxis NOUN taxlaw-2806 703 10 might might AUX taxlaw-2806 703 11 take take VERB taxlaw-2806 703 12 $ $ SYM taxlaw-2806 703 13 4 4 NUM taxlaw-2806 703 14 from from ADP taxlaw-2806 703 15 x x PUNCT taxlaw-2806 703 16 and and CCONJ taxlaw-2806 703 17 $ $ SYM taxlaw-2806 703 18 56 56 NUM taxlaw-2806 703 19 from from ADP taxlaw-2806 703 20 y.149 y.149 NUM taxlaw-2806 703 21 this this PRON taxlaw-2806 703 22 leaves leave VERB taxlaw-2806 703 23 x x PUNCT taxlaw-2806 703 24 $ $ SYM taxlaw-2806 703 25 6 6 NUM taxlaw-2806 703 26 and and CCONJ taxlaw-2806 703 27 y y PROPN taxlaw-2806 703 28 $ $ SYM taxlaw-2806 703 29 44 44 NUM taxlaw-2806 703 30 . . PUNCT taxlaw-2806 704 1 if if SCONJ taxlaw-2806 704 2 subsistence subsistence NOUN taxlaw-2806 704 3 requires require VERB taxlaw-2806 704 4 $ $ SYM taxlaw-2806 704 5 8 8 NUM taxlaw-2806 704 6 , , PUNCT taxlaw-2806 704 7 then then ADV taxlaw-2806 704 8 x x PUNCT taxlaw-2806 704 9 is be AUX taxlaw-2806 704 10 much much ADV taxlaw-2806 704 11 worse bad ADJ taxlaw-2806 704 12 off off ADP taxlaw-2806 704 13 after after ADP taxlaw-2806 704 14 this this DET taxlaw-2806 704 15 change change NOUN taxlaw-2806 704 16 than than SCONJ taxlaw-2806 704 17 is be AUX taxlaw-2806 704 18 y y PROPN taxlaw-2806 704 19 , , PUNCT taxlaw-2806 704 20 even even ADV taxlaw-2806 704 21 though though SCONJ taxlaw-2806 704 22 the the DET taxlaw-2806 704 23 change change NOUN taxlaw-2806 704 24 is be AUX taxlaw-2806 704 25 distributionally distributionally ADV taxlaw-2806 704 26 neutral neutral ADJ taxlaw-2806 704 27 . . PUNCT taxlaw-2806 705 1 as as ADP taxlaw-2806 705 2 a a DET taxlaw-2806 705 3 result result NOUN taxlaw-2806 705 4 , , PUNCT taxlaw-2806 705 5 distributional distributional ADJ taxlaw-2806 705 6 neutrality neutrality NOUN taxlaw-2806 705 7 is be AUX taxlaw-2806 705 8 not not PART taxlaw-2806 705 9 necessarily necessarily ADV taxlaw-2806 705 10 normatively normatively ADV taxlaw-2806 705 11 neutral neutral ADJ taxlaw-2806 705 12 because because SCONJ taxlaw-2806 705 13 such such ADJ taxlaw-2806 705 14 changes change NOUN taxlaw-2806 705 15 have have VERB taxlaw-2806 705 16 effects effect NOUN taxlaw-2806 705 17 on on ADP taxlaw-2806 705 18 individuals individual NOUN taxlaw-2806 705 19 at at ADP taxlaw-2806 705 20 different different ADJ taxlaw-2806 705 21 income income NOUN taxlaw-2806 705 22 levels level NOUN taxlaw-2806 705 23 that that PRON taxlaw-2806 705 24 must must AUX taxlaw-2806 705 25 be be AUX taxlaw-2806 705 26 selling sell VERB taxlaw-2806 705 27 the the DET taxlaw-2806 705 28 property property NOUN taxlaw-2806 705 29 would would AUX taxlaw-2806 705 30 have have AUX taxlaw-2806 705 31 produced produce VERB taxlaw-2806 705 32 a a DET taxlaw-2806 705 33 $ $ SYM taxlaw-2806 705 34 9,000 9,000 NUM taxlaw-2806 705 35 taxable taxable ADJ taxlaw-2806 705 36 gain gain NOUN taxlaw-2806 705 37 , , PUNCT taxlaw-2806 705 38 which which PRON taxlaw-2806 705 39 would would AUX taxlaw-2806 705 40 have have AUX taxlaw-2806 705 41 incurred incur VERB taxlaw-2806 705 42 a a DET taxlaw-2806 705 43 $ $ SYM taxlaw-2806 705 44 6,300 6,300 NUM taxlaw-2806 705 45 tax tax NOUN taxlaw-2806 705 46 liability liability NOUN taxlaw-2806 705 47 , , PUNCT taxlaw-2806 705 48 netting net VERB taxlaw-2806 705 49 t t X taxlaw-2806 705 50 only only ADV taxlaw-2806 705 51 $ $ SYM taxlaw-2806 705 52 3,700 3,700 NUM taxlaw-2806 705 53 on on ADP taxlaw-2806 705 54 the the DET taxlaw-2806 705 55 sale sale NOUN taxlaw-2806 705 56 . . PUNCT taxlaw-2806 706 1 t t PROPN taxlaw-2806 706 2 gets get VERB taxlaw-2806 706 3 a a DET taxlaw-2806 706 4 substantial substantial ADJ taxlaw-2806 706 5 windfall windfall NOUN taxlaw-2806 706 6 — — PUNCT taxlaw-2806 706 7 almost almost ADV taxlaw-2806 706 8 double double DET taxlaw-2806 706 9 the the DET taxlaw-2806 706 10 value value NOUN taxlaw-2806 706 11 — — PUNCT taxlaw-2806 706 12 by by ADP taxlaw-2806 706 13 giving give VERB taxlaw-2806 706 14 the the DET taxlaw-2806 706 15 property property NOUN taxlaw-2806 706 16 to to PART taxlaw-2806 706 17 charity charity NOUN taxlaw-2806 706 18 rather rather ADV taxlaw-2806 706 19 than than ADP taxlaw-2806 706 20 realizing realize VERB taxlaw-2806 706 21 the the DET taxlaw-2806 706 22 gain gain NOUN taxlaw-2806 706 23 . . PUNCT taxlaw-2806 707 1 even even ADV taxlaw-2806 707 2 with with ADP taxlaw-2806 707 3 a a DET taxlaw-2806 707 4 preferential preferential ADJ taxlaw-2806 707 5 capital capital NOUN taxlaw-2806 707 6 gains gain NOUN taxlaw-2806 707 7 rate rate NOUN taxlaw-2806 707 8 cutting cut VERB taxlaw-2806 707 9 the the DET taxlaw-2806 707 10 tax tax NOUN taxlaw-2806 707 11 in in ADP taxlaw-2806 707 12 half half NOUN taxlaw-2806 707 13 , , PUNCT taxlaw-2806 707 14 the the DET taxlaw-2806 707 15 gift gift NOUN taxlaw-2806 707 16 nets net NOUN taxlaw-2806 707 17 t t NOUN taxlaw-2806 707 18 more more ADJ taxlaw-2806 707 19 than than ADP taxlaw-2806 707 20 the the DET taxlaw-2806 707 21 sale sale NOUN taxlaw-2806 707 22 . . PUNCT taxlaw-2806 708 1 gift gift NOUN taxlaw-2806 708 2 : : PUNCT taxlaw-2806 708 3 $ $ SYM taxlaw-2806 708 4 7,000 7,000 NUM taxlaw-2806 708 5 tax tax NOUN taxlaw-2806 708 6 savings saving NOUN taxlaw-2806 708 7 . . PUNCT taxlaw-2806 709 1 sale sale NOUN taxlaw-2806 709 2 : : PUNCT taxlaw-2806 709 3 $ $ SYM taxlaw-2806 709 4 10,000 10,000 NUM taxlaw-2806 709 5 proceeds proceed NOUN taxlaw-2806 709 6 – – PUNCT taxlaw-2806 709 7 $ $ SYM taxlaw-2806 709 8 3,150 3,150 NUM taxlaw-2806 709 9 tax tax NOUN taxlaw-2806 709 10 = = NOUN taxlaw-2806 709 11 $ $ SYM taxlaw-2806 709 12 6,850 6,850 NUM taxlaw-2806 709 13 cash cash NOUN taxlaw-2806 709 14 . . PUNCT taxlaw-2806 710 1 since since SCONJ taxlaw-2806 710 2 tax tax NOUN taxlaw-2806 710 3 savings saving NOUN taxlaw-2806 710 4 is be AUX taxlaw-2806 710 5 as as ADV taxlaw-2806 710 6 good good ADJ taxlaw-2806 710 7 as as ADP taxlaw-2806 710 8 cash cash NOUN taxlaw-2806 710 9 to to ADP taxlaw-2806 710 10 taxpayers taxpayer NOUN taxlaw-2806 710 11 with with ADP taxlaw-2806 710 12 sufficient sufficient ADJ taxlaw-2806 710 13 income income NOUN taxlaw-2806 710 14 , , PUNCT taxlaw-2806 710 15 t t PROPN taxlaw-2806 710 16 has have VERB taxlaw-2806 710 17 a a DET taxlaw-2806 710 18 $ $ SYM taxlaw-2806 710 19 150 150 NUM taxlaw-2806 710 20 windfall windfall NOUN taxlaw-2806 710 21 , , PUNCT taxlaw-2806 710 22 even even ADV taxlaw-2806 710 23 where where SCONJ taxlaw-2806 710 24 the the DET taxlaw-2806 710 25 gain gain NOUN taxlaw-2806 710 26 is be AUX taxlaw-2806 710 27 taxed tax VERB taxlaw-2806 710 28 at at ADP taxlaw-2806 710 29 half half DET taxlaw-2806 710 30 the the DET taxlaw-2806 710 31 rate rate NOUN taxlaw-2806 710 32 of of ADP taxlaw-2806 710 33 ordinary ordinary ADJ taxlaw-2806 710 34 income income NOUN taxlaw-2806 710 35 . . PUNCT taxlaw-2806 711 1 145 145 NUM taxlaw-2806 711 2 nat’l nat’l NOUN taxlaw-2806 711 3 comm’n comm’n NOUN taxlaw-2806 711 4 on on ADP taxlaw-2806 711 5 fiscal fiscal ADJ taxlaw-2806 711 6 resp resp NOUN taxlaw-2806 711 7 . . PUNCT taxlaw-2806 712 1 & & CCONJ taxlaw-2806 712 2 reform reform PROPN taxlaw-2806 713 1 , , PUNCT taxlaw-2806 713 2 supra supra PROPN taxlaw-2806 713 3 note note NOUN taxlaw-2806 713 4 12 12 NUM taxlaw-2806 713 5 , , PUNCT taxlaw-2806 713 6 at at ADP taxlaw-2806 713 7 31 31 NUM taxlaw-2806 713 8 . . PUNCT taxlaw-2806 714 1 146 146 NUM taxlaw-2806 714 2 it it PRON taxlaw-2806 714 3 would would AUX taxlaw-2806 714 4 not not PART taxlaw-2806 714 5 be be AUX taxlaw-2806 714 6 available available ADJ taxlaw-2806 714 7 to to ADP taxlaw-2806 714 8 non non NOUN taxlaw-2806 714 9 - - NOUN taxlaw-2806 714 10 taxpayers taxpayer NOUN taxlaw-2806 714 11 because because SCONJ taxlaw-2806 714 12 it it PRON taxlaw-2806 714 13 is be AUX taxlaw-2806 714 14 not not PART taxlaw-2806 714 15 refundable refundable ADJ taxlaw-2806 714 16 . . PUNCT taxlaw-2806 715 1 this this PRON taxlaw-2806 715 2 distinguishes distinguish VERB taxlaw-2806 715 3 the the DET taxlaw-2806 715 4 bipartisan bipartisan ADJ taxlaw-2806 715 5 policy policy NOUN taxlaw-2806 715 6 center center NOUN taxlaw-2806 715 7 ’s ’s PART taxlaw-2806 715 8 provisions provision NOUN taxlaw-2806 715 9 , , PUNCT taxlaw-2806 715 10 which which PRON taxlaw-2806 715 11 provide provide VERB taxlaw-2806 715 12 a a DET taxlaw-2806 715 13 matching matching NOUN taxlaw-2806 715 14 grant grant NOUN taxlaw-2806 715 15 to to ADP taxlaw-2806 715 16 charities charity NOUN taxlaw-2806 715 17 regardless regardless ADV taxlaw-2806 715 18 of of ADP taxlaw-2806 715 19 the the DET taxlaw-2806 715 20 donor donor NOUN taxlaw-2806 715 21 ’s ’s PART taxlaw-2806 715 22 tax tax NOUN taxlaw-2806 715 23 situation situation NOUN taxlaw-2806 715 24 . . PUNCT taxlaw-2806 716 1 147 147 NUM taxlaw-2806 716 2 the the DET taxlaw-2806 716 3 congressional congressional ADJ taxlaw-2806 716 4 budget budget NOUN taxlaw-2806 716 5 office office NOUN taxlaw-2806 716 6 estimates estimate VERB taxlaw-2806 716 7 that that SCONJ taxlaw-2806 716 8 total total ADJ taxlaw-2806 716 9 donations donation NOUN taxlaw-2806 716 10 would would AUX taxlaw-2806 716 11 generally generally ADV taxlaw-2806 716 12 decline decline VERB taxlaw-2806 716 13 with with ADP taxlaw-2806 716 14 a a DET taxlaw-2806 716 15 floor floor NOUN taxlaw-2806 716 16 , , PUNCT taxlaw-2806 716 17 but but CCONJ taxlaw-2806 716 18 that that SCONJ taxlaw-2806 716 19 the the DET taxlaw-2806 716 20 tax tax NOUN taxlaw-2806 716 21 subsidy subsidy NOUN taxlaw-2806 716 22 would would AUX taxlaw-2806 716 23 decline decline VERB taxlaw-2806 716 24 by by ADP taxlaw-2806 716 25 much much ADV taxlaw-2806 716 26 more more ADJ taxlaw-2806 716 27 . . PUNCT taxlaw-2806 717 1 a a DET taxlaw-2806 717 2 floor floor NOUN taxlaw-2806 717 3 retains retain VERB taxlaw-2806 717 4 the the DET taxlaw-2806 717 5 incentive incentive NOUN taxlaw-2806 717 6 to to PART taxlaw-2806 717 7 give give VERB taxlaw-2806 717 8 above above ADP taxlaw-2806 717 9 the the DET taxlaw-2806 717 10 floor floor NOUN taxlaw-2806 717 11 . . PUNCT taxlaw-2806 718 1 see see VERB taxlaw-2806 718 2 cong cong NOUN taxlaw-2806 718 3 . . PUNCT taxlaw-2806 719 1 budget budget NOUN taxlaw-2806 719 2 office office PROPN taxlaw-2806 719 3 , , PUNCT taxlaw-2806 719 4 pub pub NOUN taxlaw-2806 719 5 . . PUNCT taxlaw-2806 720 1 no no INTJ taxlaw-2806 720 2 . . NOUN taxlaw-2806 720 3 4030 4030 NUM taxlaw-2806 720 4 , , PUNCT taxlaw-2806 720 5 options option NOUN taxlaw-2806 720 6 for for ADP taxlaw-2806 720 7 changing change VERB taxlaw-2806 720 8 the the DET taxlaw-2806 720 9 tax tax NOUN taxlaw-2806 720 10 treatment treatment NOUN taxlaw-2806 720 11 of of ADP taxlaw-2806 720 12 charitable charitable ADJ taxlaw-2806 720 13 giving give VERB taxlaw-2806 720 14 10 10 NUM taxlaw-2806 720 15 ( ( PUNCT taxlaw-2806 720 16 2011 2011 NUM taxlaw-2806 720 17 ) ) PUNCT taxlaw-2806 720 18 . . PUNCT taxlaw-2806 721 1 148 148 NUM taxlaw-2806 721 2 see see VERB taxlaw-2806 721 3 sullivan sullivan PROPN taxlaw-2806 721 4 , , PUNCT taxlaw-2806 721 5 supra supra PROPN taxlaw-2806 721 6 note note PROPN taxlaw-2806 721 7 88 88 NUM taxlaw-2806 721 8 . . NOUN taxlaw-2806 721 9 149 149 NUM taxlaw-2806 721 10 this this DET taxlaw-2806 721 11 change change NOUN taxlaw-2806 721 12 holds hold VERB taxlaw-2806 721 13 x x SYM taxlaw-2806 721 14 constant constant ADJ taxlaw-2806 721 15 at at ADP taxlaw-2806 721 16 6.25 6.25 NUM taxlaw-2806 721 17 % % NOUN taxlaw-2806 721 18 and and CCONJ taxlaw-2806 721 19 y y PROPN taxlaw-2806 721 20 at at ADP taxlaw-2806 721 21 93.75 93.75 NUM taxlaw-2806 721 22 % % NOUN taxlaw-2806 721 23 of of ADP taxlaw-2806 721 24 total total ADJ taxlaw-2806 721 25 tax tax NOUN taxlaw-2806 721 26 paid pay VERB taxlaw-2806 721 27 , , PUNCT taxlaw-2806 721 28 with with ADP taxlaw-2806 721 29 $ $ SYM taxlaw-2806 721 30 16 16 NUM taxlaw-2806 721 31 total total NOUN taxlaw-2806 721 32 before before ADP taxlaw-2806 721 33 the the DET taxlaw-2806 721 34 change change NOUN taxlaw-2806 721 35 and and CCONJ taxlaw-2806 721 36 $ $ SYM taxlaw-2806 721 37 60 60 NUM taxlaw-2806 721 38 after after ADP taxlaw-2806 721 39 ( ( PUNCT taxlaw-2806 721 40 with with ADP taxlaw-2806 721 41 tax tax NOUN taxlaw-2806 721 42 liabilities liability NOUN taxlaw-2806 721 43 rounded round VERB taxlaw-2806 721 44 to to ADP taxlaw-2806 721 45 nearest near ADJ taxlaw-2806 721 46 dollar dollar NOUN taxlaw-2806 721 47 ) ) PUNCT taxlaw-2806 721 48 . . PUNCT taxlaw-2806 722 1 this this PRON taxlaw-2806 722 2 is be AUX taxlaw-2806 722 3 what what PRON taxlaw-2806 722 4 tax tax NOUN taxlaw-2806 722 5 shares share NOUN taxlaw-2806 722 6 are be AUX taxlaw-2806 722 7 about about ADP taxlaw-2806 722 8 . . PUNCT taxlaw-2806 723 1 2011 2011 NUM taxlaw-2806 723 2 ] ] PUNCT taxlaw-2806 723 3 tax tax NOUN taxlaw-2806 723 4 expenditures expenditure NOUN taxlaw-2806 723 5 , , PUNCT taxlaw-2806 723 6 reform reform NOUN taxlaw-2806 723 7 , , PUNCT taxlaw-2806 723 8 and and CCONJ taxlaw-2806 723 9 distributive distributive ADJ taxlaw-2806 723 10 justice justice NOUN taxlaw-2806 723 11 27 27 NUM taxlaw-2806 723 12 defended defend VERB taxlaw-2806 723 13 on on ADP taxlaw-2806 723 14 fairness fairness NOUN taxlaw-2806 723 15 grounds ground NOUN taxlaw-2806 723 16 . . PUNCT taxlaw-2806 724 1 second second ADJ taxlaw-2806 724 2 , , PUNCT taxlaw-2806 724 3 a a DET taxlaw-2806 724 4 distributionally distributionally ADV taxlaw-2806 724 5 neutral neutral ADJ taxlaw-2806 724 6 change change NOUN taxlaw-2806 724 7 redistributes redistribute NOUN taxlaw-2806 724 8 within within ADP taxlaw-2806 724 9 income income NOUN taxlaw-2806 724 10 categories category NOUN taxlaw-2806 724 11 , , PUNCT taxlaw-2806 724 12 rather rather ADV taxlaw-2806 724 13 than than ADP taxlaw-2806 724 14 across across ADP taxlaw-2806 724 15 them they PRON taxlaw-2806 724 16 . . PUNCT taxlaw-2806 725 1 for for ADP taxlaw-2806 725 2 example example NOUN taxlaw-2806 725 3 , , PUNCT taxlaw-2806 725 4 if if SCONJ taxlaw-2806 725 5 x x PRON taxlaw-2806 725 6 and and CCONJ taxlaw-2806 725 7 y y PROPN taxlaw-2806 725 8 each each PRON taxlaw-2806 725 9 earn earn VERB taxlaw-2806 725 10 $ $ SYM taxlaw-2806 725 11 100 100 NUM taxlaw-2806 725 12 , , PUNCT taxlaw-2806 725 13 a a DET taxlaw-2806 725 14 distributionally distributionally ADV taxlaw-2806 725 15 neutral neutral ADJ taxlaw-2806 725 16 change change NOUN taxlaw-2806 725 17 could could AUX taxlaw-2806 725 18 increase increase VERB taxlaw-2806 725 19 x x X taxlaw-2806 725 20 ’s ’s PART taxlaw-2806 725 21 tax tax NOUN taxlaw-2806 725 22 liability liability NOUN taxlaw-2806 725 23 by by ADP taxlaw-2806 725 24 $ $ SYM taxlaw-2806 725 25 20 20 NUM taxlaw-2806 725 26 and and CCONJ taxlaw-2806 725 27 reduce reduce VERB taxlaw-2806 725 28 y y PROPN taxlaw-2806 725 29 ’s ’s NOUN taxlaw-2806 725 30 by by ADP taxlaw-2806 725 31 the the DET taxlaw-2806 725 32 same same ADJ taxlaw-2806 725 33 $ $ SYM taxlaw-2806 725 34 20 20 NUM taxlaw-2806 725 35 . . PUNCT taxlaw-2806 726 1 there there PRON taxlaw-2806 726 2 are be VERB taxlaw-2806 726 3 individual individual ADJ taxlaw-2806 726 4 winners winner NOUN taxlaw-2806 726 5 and and CCONJ taxlaw-2806 726 6 losers loser NOUN taxlaw-2806 726 7 from from ADP taxlaw-2806 726 8 distributional distributional ADJ taxlaw-2806 726 9 changes change NOUN taxlaw-2806 726 10 , , PUNCT taxlaw-2806 726 11 but but CCONJ taxlaw-2806 726 12 they they PRON taxlaw-2806 726 13 occur occur VERB taxlaw-2806 726 14 within within ADP taxlaw-2806 726 15 income income NOUN taxlaw-2806 726 16 cohorts cohort NOUN taxlaw-2806 726 17 . . PUNCT taxlaw-2806 727 1 for for ADP taxlaw-2806 727 2 these these DET taxlaw-2806 727 3 reasons reason NOUN taxlaw-2806 727 4 , , PUNCT taxlaw-2806 727 5 distributional distributional ADJ taxlaw-2806 727 6 neutrality neutrality NOUN taxlaw-2806 727 7 is be AUX taxlaw-2806 727 8 not not PART taxlaw-2806 727 9 necessarily necessarily ADV taxlaw-2806 727 10 normatively normatively ADV taxlaw-2806 727 11 neutral neutral ADJ taxlaw-2806 727 12 because because SCONJ taxlaw-2806 727 13 such such ADJ taxlaw-2806 727 14 changes change NOUN taxlaw-2806 727 15 have have VERB taxlaw-2806 727 16 effects effect NOUN taxlaw-2806 727 17 on on ADP taxlaw-2806 727 18 individuals individual NOUN taxlaw-2806 727 19 within within ADP taxlaw-2806 727 20 income income NOUN taxlaw-2806 727 21 levels level NOUN taxlaw-2806 727 22 that that PRON taxlaw-2806 727 23 also also ADV taxlaw-2806 727 24 must must AUX taxlaw-2806 727 25 be be AUX taxlaw-2806 727 26 defended defend VERB taxlaw-2806 727 27 on on ADP taxlaw-2806 727 28 fairness fairness NOUN taxlaw-2806 727 29 grounds ground NOUN taxlaw-2806 727 30 . . PUNCT taxlaw-2806 728 1 policymakers policymaker NOUN taxlaw-2806 728 2 must must AUX taxlaw-2806 728 3 look look VERB taxlaw-2806 728 4 beyond beyond ADP taxlaw-2806 728 5 distributional distributional ADJ taxlaw-2806 728 6 neutrality neutrality NOUN taxlaw-2806 728 7 to to PART taxlaw-2806 728 8 establish establish VERB taxlaw-2806 728 9 equitable equitable ADJ taxlaw-2806 728 10 treatment treatment NOUN taxlaw-2806 728 11 of of ADP taxlaw-2806 728 12 individuals individual NOUN taxlaw-2806 728 13 . . PUNCT taxlaw-2806 729 1 from from ADP taxlaw-2806 729 2 this this DET taxlaw-2806 729 3 perspective perspective NOUN taxlaw-2806 729 4 , , PUNCT taxlaw-2806 729 5 it it PRON taxlaw-2806 729 6 is be AUX taxlaw-2806 729 7 important important ADJ taxlaw-2806 729 8 to to PART taxlaw-2806 729 9 know know VERB taxlaw-2806 729 10 the the DET taxlaw-2806 729 11 characteristics characteristic NOUN taxlaw-2806 729 12 of of ADP taxlaw-2806 729 13 the the DET taxlaw-2806 729 14 individuals individual NOUN taxlaw-2806 729 15 who who PRON taxlaw-2806 729 16 bear bear VERB taxlaw-2806 729 17 the the DET taxlaw-2806 729 18 burdens burden NOUN taxlaw-2806 729 19 of of ADP taxlaw-2806 729 20 distributionally distributionally ADV taxlaw-2806 729 21 neutral neutral ADJ taxlaw-2806 729 22 changes change NOUN taxlaw-2806 729 23 to to PART taxlaw-2806 729 24 decide decide VERB taxlaw-2806 729 25 if if SCONJ taxlaw-2806 729 26 the the DET taxlaw-2806 729 27 government government NOUN taxlaw-2806 729 28 is be AUX taxlaw-2806 729 29 favoring favor VERB taxlaw-2806 729 30 particular particular ADJ taxlaw-2806 729 31 choices choice NOUN taxlaw-2806 729 32 that that PRON taxlaw-2806 729 33 individuals individual NOUN taxlaw-2806 729 34 make make VERB taxlaw-2806 729 35 . . PUNCT taxlaw-2806 730 1 do do VERB taxlaw-2806 730 2 people people NOUN taxlaw-2806 730 3 with with ADP taxlaw-2806 730 4 children child NOUN taxlaw-2806 730 5 receive receive VERB taxlaw-2806 730 6 benefits benefit NOUN taxlaw-2806 730 7 that that PRON taxlaw-2806 730 8 are be AUX taxlaw-2806 730 9 not not PART taxlaw-2806 730 10 available available ADJ taxlaw-2806 730 11 to to ADP taxlaw-2806 730 12 those those PRON taxlaw-2806 730 13 without without ADP taxlaw-2806 730 14 ? ? PUNCT taxlaw-2806 731 1 do do AUX taxlaw-2806 731 2 twoworker twoworker NOUN taxlaw-2806 731 3 families family NOUN taxlaw-2806 731 4 receive receive VERB taxlaw-2806 731 5 benefits benefit NOUN taxlaw-2806 731 6 compared compare VERB taxlaw-2806 731 7 to to ADP taxlaw-2806 731 8 one one NUM taxlaw-2806 731 9 - - PUNCT taxlaw-2806 731 10 worker worker NOUN taxlaw-2806 731 11 households household NOUN taxlaw-2806 731 12 ? ? PUNCT taxlaw-2806 732 1 are be AUX taxlaw-2806 732 2 older old ADJ taxlaw-2806 732 3 people people NOUN taxlaw-2806 732 4 taxed tax VERB taxlaw-2806 732 5 less less ADJ taxlaw-2806 732 6 on on ADP taxlaw-2806 732 7 their their PRON taxlaw-2806 732 8 income income NOUN taxlaw-2806 732 9 ? ? PUNCT taxlaw-2806 733 1 more more ADV taxlaw-2806 733 2 educated educate VERB taxlaw-2806 733 3 people people NOUN taxlaw-2806 733 4 ? ? PUNCT taxlaw-2806 734 1 people people NOUN taxlaw-2806 734 2 who who PRON taxlaw-2806 734 3 live live VERB taxlaw-2806 734 4 on on ADP taxlaw-2806 734 5 the the DET taxlaw-2806 734 6 coasts coast NOUN taxlaw-2806 734 7 or or CCONJ taxlaw-2806 734 8 in in ADP taxlaw-2806 734 9 cities city NOUN taxlaw-2806 734 10 ? ? PUNCT taxlaw-2806 735 1 these these PRON taxlaw-2806 735 2 are be AUX taxlaw-2806 735 3 all all PRON taxlaw-2806 735 4 dimensions dimension NOUN taxlaw-2806 735 5 of of ADP taxlaw-2806 735 6 difference difference NOUN taxlaw-2806 735 7 among among ADP taxlaw-2806 735 8 individuals individual NOUN taxlaw-2806 735 9 and and CCONJ taxlaw-2806 735 10 it it PRON taxlaw-2806 735 11 is be AUX taxlaw-2806 735 12 not not PART taxlaw-2806 735 13 “ " PUNCT taxlaw-2806 735 14 neutral neutral ADJ taxlaw-2806 735 15 ” " PUNCT taxlaw-2806 735 16 to to PART taxlaw-2806 735 17 move move VERB taxlaw-2806 735 18 the the DET taxlaw-2806 735 19 tax tax NOUN taxlaw-2806 735 20 burden burden NOUN taxlaw-2806 735 21 among among ADP taxlaw-2806 735 22 them they PRON taxlaw-2806 735 23 as as ADV taxlaw-2806 735 24 long long ADV taxlaw-2806 735 25 as as SCONJ taxlaw-2806 735 26 tax tax NOUN taxlaw-2806 735 27 paid pay VERB taxlaw-2806 735 28 by by ADP taxlaw-2806 735 29 individuals individual NOUN taxlaw-2806 735 30 who who PRON taxlaw-2806 735 31 happen happen VERB taxlaw-2806 735 32 to to PART taxlaw-2806 735 33 inhabit inhabit VERB taxlaw-2806 735 34 the the DET taxlaw-2806 735 35 same same ADJ taxlaw-2806 735 36 income income NOUN taxlaw-2806 735 37 quintile quintile NOUN taxlaw-2806 735 38 remains remain VERB taxlaw-2806 735 39 a a DET taxlaw-2806 735 40 constant constant ADJ taxlaw-2806 735 41 share share NOUN taxlaw-2806 735 42 of of ADP taxlaw-2806 735 43 taxes taxis NOUN taxlaw-2806 735 44 paid pay VERB taxlaw-2806 735 45 . . PUNCT taxlaw-2806 736 1 instead instead ADV taxlaw-2806 736 2 , , PUNCT taxlaw-2806 736 3 the the DET taxlaw-2806 736 4 tax tax NOUN taxlaw-2806 736 5 reform reform NOUN taxlaw-2806 736 6 debate debate NOUN taxlaw-2806 736 7 must must AUX taxlaw-2806 736 8 be be AUX taxlaw-2806 736 9 more more ADV taxlaw-2806 736 10 explicit explicit ADJ taxlaw-2806 736 11 about about ADP taxlaw-2806 736 12 what what PRON taxlaw-2806 736 13 characteristics characteristic NOUN taxlaw-2806 736 14 are be AUX taxlaw-2806 736 15 relevant relevant ADJ taxlaw-2806 736 16 to to ADP taxlaw-2806 736 17 determining determine VERB taxlaw-2806 736 18 tax tax NOUN taxlaw-2806 736 19 burdens burden NOUN taxlaw-2806 736 20 . . PUNCT taxlaw-2806 737 1 a a DET taxlaw-2806 737 2 just just ADJ taxlaw-2806 737 3 government government NOUN taxlaw-2806 737 4 might might AUX taxlaw-2806 737 5 reduce reduce VERB taxlaw-2806 737 6 the the DET taxlaw-2806 737 7 tax tax NOUN taxlaw-2806 737 8 burden burden NOUN taxlaw-2806 737 9 on on ADP taxlaw-2806 737 10 families family NOUN taxlaw-2806 737 11 with with ADP taxlaw-2806 737 12 children child NOUN taxlaw-2806 737 13 as as ADP taxlaw-2806 737 14 a a DET taxlaw-2806 737 15 way way NOUN taxlaw-2806 737 16 to to PART taxlaw-2806 737 17 alleviate alleviate VERB taxlaw-2806 737 18 the the DET taxlaw-2806 737 19 costs cost NOUN taxlaw-2806 737 20 of of ADP taxlaw-2806 737 21 children child NOUN taxlaw-2806 737 22 , , PUNCT taxlaw-2806 737 23 but but CCONJ taxlaw-2806 737 24 it it PRON taxlaw-2806 737 25 should should AUX taxlaw-2806 737 26 be be AUX taxlaw-2806 737 27 explicit explicit ADJ taxlaw-2806 737 28 and and CCONJ taxlaw-2806 737 29 purposeful purposeful ADJ taxlaw-2806 737 30 in in ADP taxlaw-2806 737 31 taxing tax VERB taxlaw-2806 737 32 them they PRON taxlaw-2806 737 33 less less ADJ taxlaw-2806 737 34 than than ADP taxlaw-2806 737 35 families family NOUN taxlaw-2806 737 36 without without ADP taxlaw-2806 737 37 children child NOUN taxlaw-2806 737 38 . . PUNCT taxlaw-2806 738 1 income income NOUN taxlaw-2806 738 2 is be AUX taxlaw-2806 738 3 clearly clearly ADV taxlaw-2806 738 4 part part NOUN taxlaw-2806 738 5 of of ADP taxlaw-2806 738 6 the the DET taxlaw-2806 738 7 relevant relevant ADJ taxlaw-2806 738 8 measure measure NOUN taxlaw-2806 738 9 , , PUNCT taxlaw-2806 738 10 but but CCONJ taxlaw-2806 738 11 not not PART taxlaw-2806 738 12 sufficient sufficient ADJ taxlaw-2806 738 13 to to PART taxlaw-2806 738 14 determine determine VERB taxlaw-2806 738 15 a a DET taxlaw-2806 738 16 just just ADJ taxlaw-2806 738 17 tax tax NOUN taxlaw-2806 738 18 . . PUNCT taxlaw-2806 739 1 some some DET taxlaw-2806 739 2 tax tax NOUN taxlaw-2806 739 3 expenditures expenditure NOUN taxlaw-2806 739 4 are be AUX taxlaw-2806 739 5 adjustments adjustment NOUN taxlaw-2806 739 6 that that PRON taxlaw-2806 739 7 congress congress PROPN taxlaw-2806 739 8 has have AUX taxlaw-2806 739 9 used use VERB taxlaw-2806 739 10 to to PART taxlaw-2806 739 11 distinguish distinguish VERB taxlaw-2806 739 12 taxpayers taxpayer NOUN taxlaw-2806 739 13 , , PUNCT taxlaw-2806 739 14 and and CCONJ taxlaw-2806 739 15 we we PRON taxlaw-2806 739 16 must must AUX taxlaw-2806 739 17 be be AUX taxlaw-2806 739 18 careful careful ADJ taxlaw-2806 739 19 that that SCONJ taxlaw-2806 739 20 tax tax NOUN taxlaw-2806 739 21 reform reform NOUN taxlaw-2806 739 22 does do AUX taxlaw-2806 739 23 not not PART taxlaw-2806 739 24 sacrifice sacrifice VERB taxlaw-2806 739 25 any any DET taxlaw-2806 739 26 precision precision NOUN taxlaw-2806 739 27 that that PRON taxlaw-2806 739 28 has have AUX taxlaw-2806 739 29 been be AUX taxlaw-2806 739 30 honed hone VERB taxlaw-2806 739 31 in in ADP taxlaw-2806 739 32 determining determine VERB taxlaw-2806 739 33 abilities ability NOUN taxlaw-2806 739 34 to to PART taxlaw-2806 739 35 pay pay VERB taxlaw-2806 739 36 . . PUNCT taxlaw-2806 740 1 grouping group VERB taxlaw-2806 740 2 by by ADP taxlaw-2806 740 3 income income NOUN taxlaw-2806 740 4 in in ADP taxlaw-2806 740 5 distributional distributional ADJ taxlaw-2806 740 6 analyses analysis NOUN taxlaw-2806 740 7 is be AUX taxlaw-2806 740 8 also also ADV taxlaw-2806 740 9 problematic problematic ADJ taxlaw-2806 740 10 when when SCONJ taxlaw-2806 740 11 wealth wealth NOUN taxlaw-2806 740 12 might might AUX taxlaw-2806 740 13 be be AUX taxlaw-2806 740 14 a a DET taxlaw-2806 740 15 more more ADV taxlaw-2806 740 16 relevant relevant ADJ taxlaw-2806 740 17 measure measure NOUN taxlaw-2806 740 18 for for ADP taxlaw-2806 740 19 fairness fairness NOUN taxlaw-2806 740 20 . . PUNCT taxlaw-2806 741 1 all all DET taxlaw-2806 741 2 the the DET taxlaw-2806 741 3 distributional distributional ADJ taxlaw-2806 741 4 analyses analysis NOUN taxlaw-2806 741 5 performed perform VERB taxlaw-2806 741 6 by by ADP taxlaw-2806 741 7 the the DET taxlaw-2806 741 8 joint joint ADJ taxlaw-2806 741 9 committee committee NOUN taxlaw-2806 741 10 measure measure NOUN taxlaw-2806 741 11 with with ADP taxlaw-2806 741 12 reference reference NOUN taxlaw-2806 741 13 to to ADP taxlaw-2806 741 14 income income NOUN taxlaw-2806 741 15 , , PUNCT taxlaw-2806 741 16 even even ADV taxlaw-2806 741 17 when when SCONJ taxlaw-2806 741 18 the the DET taxlaw-2806 741 19 tax tax NOUN taxlaw-2806 741 20 at at ADP taxlaw-2806 741 21 issue issue NOUN taxlaw-2806 741 22 is be AUX taxlaw-2806 741 23 levied levy VERB taxlaw-2806 741 24 on on ADP taxlaw-2806 741 25 another another DET taxlaw-2806 741 26 base.150 base.150 NOUN taxlaw-2806 741 27 for for ADP taxlaw-2806 741 28 example example NOUN taxlaw-2806 741 29 , , PUNCT taxlaw-2806 741 30 a a DET taxlaw-2806 741 31 sales sale NOUN taxlaw-2806 741 32 tax tax NOUN taxlaw-2806 741 33 is be AUX taxlaw-2806 741 34 imposed impose VERB taxlaw-2806 741 35 on on ADP taxlaw-2806 741 36 consumption consumption NOUN taxlaw-2806 741 37 , , PUNCT taxlaw-2806 741 38 but but CCONJ taxlaw-2806 741 39 the the DET taxlaw-2806 741 40 distributional distributional ADJ taxlaw-2806 741 41 analysis analysis NOUN taxlaw-2806 741 42 of of ADP taxlaw-2806 741 43 a a DET taxlaw-2806 741 44 sales sale NOUN taxlaw-2806 741 45 tax tax NOUN taxlaw-2806 741 46 in in ADP taxlaw-2806 741 47 the the DET taxlaw-2806 741 48 methodology methodology NOUN taxlaw-2806 741 49 used use VERB taxlaw-2806 741 50 by by ADP taxlaw-2806 741 51 the the DET taxlaw-2806 741 52 joint joint ADJ taxlaw-2806 741 53 committee committee NOUN taxlaw-2806 741 54 allocates allocate VERB taxlaw-2806 741 55 the the DET taxlaw-2806 741 56 burden burden NOUN taxlaw-2806 741 57 by by ADP taxlaw-2806 741 58 income income NOUN taxlaw-2806 741 59 group group NOUN taxlaw-2806 741 60 as as ADP taxlaw-2806 741 61 an an DET taxlaw-2806 741 62 implicit implicit ADJ taxlaw-2806 741 63 tax tax NOUN taxlaw-2806 741 64 on on ADP taxlaw-2806 741 65 earning earn VERB taxlaw-2806 741 66 . . PUNCT taxlaw-2806 742 1 it it PRON taxlaw-2806 742 2 does do VERB taxlaw-2806 742 3 the the DET taxlaw-2806 742 4 same same ADJ taxlaw-2806 742 5 thing thing NOUN taxlaw-2806 742 6 for for ADP taxlaw-2806 742 7 wealth wealth NOUN taxlaw-2806 742 8 taxes.151 taxes.151 NOUN taxlaw-2806 742 9 this this PRON taxlaw-2806 742 10 is be AUX taxlaw-2806 742 11 helpful helpful ADJ taxlaw-2806 742 12 in in ADP taxlaw-2806 742 13 comparing compare VERB taxlaw-2806 742 14 different different ADJ taxlaw-2806 742 15 types type NOUN taxlaw-2806 742 16 of of ADP taxlaw-2806 742 17 taxes taxis NOUN taxlaw-2806 742 18 to to ADP taxlaw-2806 742 19 one one NUM taxlaw-2806 742 20 another another DET taxlaw-2806 742 21 because because SCONJ taxlaw-2806 742 22 it it PRON taxlaw-2806 742 23 gives give VERB taxlaw-2806 742 24 a a DET taxlaw-2806 742 25 standard standard ADJ taxlaw-2806 742 26 measure measure NOUN taxlaw-2806 742 27 common common ADJ taxlaw-2806 742 28 to to ADP taxlaw-2806 742 29 all all PRON taxlaw-2806 742 30 of of ADP taxlaw-2806 742 31 them they PRON taxlaw-2806 742 32 . . PUNCT taxlaw-2806 743 1 but but CCONJ taxlaw-2806 743 2 determining determine VERB taxlaw-2806 743 3 a a DET taxlaw-2806 743 4 just just ADJ taxlaw-2806 743 5 division division NOUN taxlaw-2806 743 6 of of ADP taxlaw-2806 743 7 the the DET taxlaw-2806 743 8 benefits benefit NOUN taxlaw-2806 743 9 and and CCONJ taxlaw-2806 743 10 burdens burden NOUN taxlaw-2806 743 11 of of ADP taxlaw-2806 743 12 government government NOUN taxlaw-2806 743 13 requires require VERB taxlaw-2806 743 14 more more ADJ taxlaw-2806 743 15 than than ADP taxlaw-2806 743 16 comparisons comparison NOUN taxlaw-2806 743 17 according accord VERB taxlaw-2806 743 18 to to ADP taxlaw-2806 743 19 income income NOUN taxlaw-2806 743 20 . . PUNCT taxlaw-2806 744 1 income income NOUN taxlaw-2806 744 2 is be AUX taxlaw-2806 744 3 not not PART taxlaw-2806 744 4 an an DET taxlaw-2806 744 5 ultimate ultimate ADJ taxlaw-2806 744 6 arbiter arbiter NOUN taxlaw-2806 744 7 of of ADP taxlaw-2806 744 8 difference difference NOUN taxlaw-2806 744 9 along along ADP taxlaw-2806 744 10 which which PRON taxlaw-2806 744 11 all all DET taxlaw-2806 744 12 differences difference NOUN taxlaw-2806 744 13 can can AUX taxlaw-2806 744 14 be be AUX taxlaw-2806 744 15 measured measure VERB taxlaw-2806 744 16 . . PUNCT taxlaw-2806 745 1 particularly particularly ADV taxlaw-2806 745 2 where where SCONJ taxlaw-2806 745 3 we we PRON taxlaw-2806 745 4 are be AUX taxlaw-2806 745 5 looking look VERB taxlaw-2806 745 6 at at ADP taxlaw-2806 745 7 tax tax NOUN taxlaw-2806 745 8 payments payment NOUN taxlaw-2806 745 9 , , PUNCT taxlaw-2806 745 10 consideration consideration NOUN taxlaw-2806 745 11 of of ADP taxlaw-2806 745 12 wealth wealth NOUN taxlaw-2806 745 13 is be AUX taxlaw-2806 745 14 as as ADV taxlaw-2806 745 15 relevant relevant ADJ taxlaw-2806 745 16 as as ADP taxlaw-2806 745 17 income income NOUN taxlaw-2806 745 18 . . PUNCT taxlaw-2806 746 1 distributionally distributionally ADV taxlaw-2806 746 2 neutral neutral ADJ taxlaw-2806 746 3 tax tax NOUN taxlaw-2806 746 4 changes change NOUN taxlaw-2806 746 5 highlight highlight VERB taxlaw-2806 746 6 the the DET taxlaw-2806 746 7 importance importance NOUN taxlaw-2806 746 8 of of ADP taxlaw-2806 746 9 the the DET taxlaw-2806 746 10 definition definition NOUN taxlaw-2806 746 11 of of ADP taxlaw-2806 746 12 income income NOUN taxlaw-2806 746 13 cohorts cohort NOUN taxlaw-2806 746 14 . . PUNCT taxlaw-2806 747 1 given give VERB taxlaw-2806 747 2 the the DET taxlaw-2806 747 3 increased increase VERB taxlaw-2806 747 4 income income NOUN taxlaw-2806 747 5 inequality inequality NOUN taxlaw-2806 747 6 that that PRON taxlaw-2806 747 7 has have AUX taxlaw-2806 747 8 developed develop VERB taxlaw-2806 747 9 over over ADP taxlaw-2806 747 10 the the DET taxlaw-2806 747 11 last last ADJ taxlaw-2806 747 12 generation generation NOUN taxlaw-2806 747 13 , , PUNCT taxlaw-2806 747 14 we we PRON taxlaw-2806 747 15 should should AUX taxlaw-2806 747 16 be be AUX taxlaw-2806 747 17 more more ADV taxlaw-2806 747 18 discerning discern VERB taxlaw-2806 747 19 at at ADP taxlaw-2806 747 20 the the DET taxlaw-2806 747 21 top top NOUN taxlaw-2806 747 22 . . PUNCT taxlaw-2806 748 1 there there PRON taxlaw-2806 748 2 is be VERB taxlaw-2806 748 3 a a DET taxlaw-2806 748 4 world world NOUN taxlaw-2806 748 5 of of ADP taxlaw-2806 748 6 difference difference NOUN taxlaw-2806 748 7 between between ADP taxlaw-2806 748 8 the the DET taxlaw-2806 748 9 top top ADJ taxlaw-2806 748 10 5 5 NUM taxlaw-2806 748 11 % % NOUN taxlaw-2806 748 12 and and CCONJ taxlaw-2806 748 13 the the DET taxlaw-2806 748 14 top top ADJ taxlaw-2806 748 15 1%,152 1%,152 NUM taxlaw-2806 748 16 and and CCONJ taxlaw-2806 748 17 even even ADV taxlaw-2806 748 18 the the DET taxlaw-2806 748 19 top top ADJ taxlaw-2806 748 20 tenth tenth NOUN taxlaw-2806 748 21 of of ADP taxlaw-2806 748 22 1 1 NUM taxlaw-2806 748 23 % % NOUN taxlaw-2806 748 24 , , PUNCT taxlaw-2806 748 25 so so SCONJ taxlaw-2806 748 26 that that SCONJ taxlaw-2806 748 27 any any DET taxlaw-2806 748 28 change change NOUN taxlaw-2806 748 29 150 150 NUM taxlaw-2806 748 30 see see NOUN taxlaw-2806 748 31 staff staff NOUN taxlaw-2806 748 32 of of ADP taxlaw-2806 748 33 joint joint ADJ taxlaw-2806 748 34 comm comm NOUN taxlaw-2806 748 35 . . PUNCT taxlaw-2806 749 1 on on ADP taxlaw-2806 749 2 tax’n tax’n NUM taxlaw-2806 749 3 , , PUNCT taxlaw-2806 749 4 103d 103d NUM taxlaw-2806 749 5 cong cong NOUN taxlaw-2806 749 6 . . PROPN taxlaw-2806 749 7 , , PUNCT taxlaw-2806 749 8 methodology methodology NOUN taxlaw-2806 749 9 and and CCONJ taxlaw-2806 749 10 issues issue NOUN taxlaw-2806 749 11 in in ADP taxlaw-2806 749 12 measuring measure VERB taxlaw-2806 749 13 changes change NOUN taxlaw-2806 749 14 in in ADP taxlaw-2806 749 15 the the DET taxlaw-2806 749 16 distribution distribution NOUN taxlaw-2806 749 17 of of ADP taxlaw-2806 749 18 tax tax NOUN taxlaw-2806 749 19 burdens burden NOUN taxlaw-2806 749 20 9 9 NUM taxlaw-2806 749 21 ( ( PUNCT taxlaw-2806 749 22 joint joint ADJ taxlaw-2806 749 23 comm comm NOUN taxlaw-2806 749 24 . . PUNCT taxlaw-2806 750 1 print print NOUN taxlaw-2806 750 2 1993 1993 NUM taxlaw-2806 750 3 ) ) PUNCT taxlaw-2806 750 4 . . PUNCT taxlaw-2806 751 1 151 151 NUM taxlaw-2806 751 2 i i PRON taxlaw-2806 751 3 d. d. PROPN taxlaw-2806 751 4 at at ADP taxlaw-2806 751 5 10 10 NUM taxlaw-2806 751 6 . . PUNCT taxlaw-2806 751 7 152 152 NUM taxlaw-2806 751 8 in in ADP taxlaw-2806 751 9 the the DET taxlaw-2806 751 10 tax tax NOUN taxlaw-2806 751 11 policy policy NOUN taxlaw-2806 751 12 center center NOUN taxlaw-2806 751 13 ’s ’s PART taxlaw-2806 751 14 analysis analysis NOUN taxlaw-2806 751 15 , , PUNCT taxlaw-2806 751 16 the the DET taxlaw-2806 751 17 top top ADJ taxlaw-2806 751 18 5 5 NUM taxlaw-2806 751 19 % % NOUN taxlaw-2806 751 20 has have VERB taxlaw-2806 751 21 an an DET taxlaw-2806 751 22 average average ADJ taxlaw-2806 751 23 income income NOUN taxlaw-2806 751 24 of of ADP taxlaw-2806 751 25 $ $ SYM taxlaw-2806 751 26 443,618 443,618 NUM taxlaw-2806 751 27 , , PUNCT taxlaw-2806 751 28 the the DET taxlaw-2806 751 29 top top ADJ taxlaw-2806 751 30 1 1 NUM taxlaw-2806 751 31 % % NOUN taxlaw-2806 751 32 has have VERB taxlaw-2806 751 33 an an DET taxlaw-2806 751 34 average average ADJ taxlaw-2806 751 35 income income NOUN taxlaw-2806 751 36 of of ADP taxlaw-2806 751 37 $ $ SYM taxlaw-2806 751 38 2,262,666 2,262,666 NUM taxlaw-2806 751 39 and and CCONJ taxlaw-2806 751 40 the the DET taxlaw-2806 751 41 top top ADJ taxlaw-2806 751 42 0.1 0.1 NUM taxlaw-2806 751 43 % % NOUN taxlaw-2806 751 44 has have VERB taxlaw-2806 751 45 an an DET taxlaw-2806 751 46 average average ADJ taxlaw-2806 751 47 income income NOUN taxlaw-2806 751 48 of of ADP taxlaw-2806 751 49 $ $ SYM taxlaw-2806 751 50 9,870,712 9,870,712 NUM taxlaw-2806 751 51 . . PUNCT taxlaw-2806 752 1 the the DET taxlaw-2806 752 2 breaks break NOUN taxlaw-2806 752 3 are be AUX taxlaw-2806 752 4 as as SCONJ taxlaw-2806 752 5 follows follow VERB taxlaw-2806 752 6 : : PUNCT taxlaw-2806 752 7 top top ADJ taxlaw-2806 752 8 5 5 NUM taxlaw-2806 752 9 % % NOUN taxlaw-2806 752 10 , , PUNCT taxlaw-2806 752 11 $ $ SYM taxlaw-2806 752 12 270,410 270,410 NUM taxlaw-2806 752 13 ; ; PUNCT taxlaw-2806 752 14 top top ADJ taxlaw-2806 752 15 1 1 NUM taxlaw-2806 752 16 % % NOUN taxlaw-2806 752 17 , , PUNCT taxlaw-2806 752 18 $ $ SYM taxlaw-2806 752 19 701,245 701,245 NUM taxlaw-2806 752 20 ; ; PUNCT taxlaw-2806 752 21 and and CCONJ taxlaw-2806 752 22 top top ADJ taxlaw-2806 752 23 0.1 0.1 NUM taxlaw-2806 752 24 % % NOUN taxlaw-2806 752 25 , , PUNCT taxlaw-2806 752 26 $ $ SYM taxlaw-2806 752 27 3,209,498 3,209,498 NUM taxlaw-2806 752 28 . . PUNCT taxlaw-2806 753 1 see see VERB taxlaw-2806 753 2 tax tax NOUN taxlaw-2806 753 3 pol’y pol’y NOUN taxlaw-2806 753 4 ctr ctr PROPN taxlaw-2806 753 5 . . PROPN taxlaw-2806 753 6 , , PUNCT taxlaw-2806 753 7 28 28 NUM taxlaw-2806 753 8 columbia columbia PROPN taxlaw-2806 753 9 journal journal PROPN taxlaw-2806 753 10 of of ADP taxlaw-2806 753 11 tax tax NOUN taxlaw-2806 753 12 law law NOUN taxlaw-2806 754 1 [ [ X taxlaw-2806 754 2 vol.3:1 vol.3:1 NOUN taxlaw-2806 754 3 that that PRON taxlaw-2806 754 4 increases increase VERB taxlaw-2806 754 5 the the DET taxlaw-2806 754 6 taxes taxis NOUN taxlaw-2806 754 7 of of ADP taxlaw-2806 754 8 the the DET taxlaw-2806 754 9 top top ADJ taxlaw-2806 754 10 1 1 NUM taxlaw-2806 754 11 % % NOUN taxlaw-2806 754 12 while while SCONJ taxlaw-2806 754 13 reducing reduce VERB taxlaw-2806 754 14 the the DET taxlaw-2806 754 15 rest rest NOUN taxlaw-2806 754 16 of of ADP taxlaw-2806 754 17 the the DET taxlaw-2806 754 18 top top ADJ taxlaw-2806 754 19 5 5 NUM taxlaw-2806 754 20 % % NOUN taxlaw-2806 754 21 is be AUX taxlaw-2806 754 22 not not PART taxlaw-2806 754 23 a a DET taxlaw-2806 754 24 distributionally distributionally ADV taxlaw-2806 754 25 neutral neutral ADJ taxlaw-2806 754 26 change change NOUN taxlaw-2806 754 27 ; ; PUNCT taxlaw-2806 754 28 it it PRON taxlaw-2806 754 29 is be AUX taxlaw-2806 754 30 an an DET taxlaw-2806 754 31 important important ADJ taxlaw-2806 754 32 change change NOUN taxlaw-2806 754 33 in in ADP taxlaw-2806 754 34 the the DET taxlaw-2806 754 35 level level NOUN taxlaw-2806 754 36 of of ADP taxlaw-2806 754 37 progressivity progressivity NOUN taxlaw-2806 754 38 given give VERB taxlaw-2806 754 39 the the DET taxlaw-2806 754 40 background background NOUN taxlaw-2806 754 41 of of ADP taxlaw-2806 754 42 income income NOUN taxlaw-2806 754 43 shares share NOUN taxlaw-2806 754 44 . . PUNCT taxlaw-2806 755 1 distributional distributional ADJ taxlaw-2806 755 2 analyses analysis NOUN taxlaw-2806 755 3 must must AUX taxlaw-2806 755 4 be be AUX taxlaw-2806 755 5 sensitive sensitive ADJ taxlaw-2806 755 6 to to ADP taxlaw-2806 755 7 the the DET taxlaw-2806 755 8 levels level NOUN taxlaw-2806 755 9 at at ADP taxlaw-2806 755 10 which which PRON taxlaw-2806 755 11 income income NOUN taxlaw-2806 755 12 significantly significantly ADV taxlaw-2806 755 13 changes change VERB taxlaw-2806 755 14 a a DET taxlaw-2806 755 15 person person NOUN taxlaw-2806 755 16 ’s ’s PART taxlaw-2806 755 17 options option NOUN taxlaw-2806 755 18 in in ADP taxlaw-2806 755 19 life life NOUN taxlaw-2806 755 20 . . PUNCT taxlaw-2806 756 1 quintiles quintile NOUN taxlaw-2806 756 2 are be AUX taxlaw-2806 756 3 likely likely ADV taxlaw-2806 756 4 too too ADV taxlaw-2806 756 5 wide wide ADJ taxlaw-2806 756 6 at at ADP taxlaw-2806 756 7 both both CCONJ taxlaw-2806 756 8 the the DET taxlaw-2806 756 9 bottom bottom NOUN taxlaw-2806 756 10 and and CCONJ taxlaw-2806 756 11 the the DET taxlaw-2806 756 12 top top NOUN taxlaw-2806 756 13 , , PUNCT taxlaw-2806 756 14 but but CCONJ taxlaw-2806 756 15 in in ADP taxlaw-2806 756 16 the the DET taxlaw-2806 756 17 middle middle NOUN taxlaw-2806 756 18 , , PUNCT taxlaw-2806 756 19 they they PRON taxlaw-2806 756 20 may may AUX taxlaw-2806 756 21 be be AUX taxlaw-2806 756 22 adequate adequate ADJ taxlaw-2806 756 23 . . PUNCT taxlaw-2806 757 1 the the DET taxlaw-2806 757 2 tax tax NOUN taxlaw-2806 757 3 policy policy NOUN taxlaw-2806 757 4 center center NOUN taxlaw-2806 757 5 ’s ’s PART taxlaw-2806 757 6 analyses analysis NOUN taxlaw-2806 757 7 of of ADP taxlaw-2806 757 8 the the DET taxlaw-2806 757 9 tax tax NOUN taxlaw-2806 757 10 reform reform NOUN taxlaw-2806 757 11 proposals proposal NOUN taxlaw-2806 757 12 currently currently ADV taxlaw-2806 757 13 on on ADP taxlaw-2806 757 14 the the DET taxlaw-2806 757 15 table table NOUN taxlaw-2806 757 16 are be AUX taxlaw-2806 757 17 significantly significantly ADV taxlaw-2806 757 18 more more ADV taxlaw-2806 757 19 sensitive sensitive ADJ taxlaw-2806 757 20 to to ADP taxlaw-2806 757 21 this this DET taxlaw-2806 757 22 problem problem NOUN taxlaw-2806 757 23 than than SCONJ taxlaw-2806 757 24 the the DET taxlaw-2806 757 25 government government NOUN taxlaw-2806 757 26 ’s ’ VERB taxlaw-2806 757 27 numbers,153 numbers,153 VERB taxlaw-2806 758 1 but but CCONJ taxlaw-2806 758 2 nobody nobody PRON taxlaw-2806 758 3 has have AUX taxlaw-2806 758 4 tried try VERB taxlaw-2806 758 5 to to PART taxlaw-2806 758 6 understand understand VERB taxlaw-2806 758 7 where where SCONJ taxlaw-2806 758 8 income income NOUN taxlaw-2806 758 9 breaks break NOUN taxlaw-2806 758 10 really really ADV taxlaw-2806 758 11 matter matter VERB taxlaw-2806 758 12 for for ADP taxlaw-2806 758 13 well well ADV taxlaw-2806 758 14 - - PUNCT taxlaw-2806 758 15 being being NOUN taxlaw-2806 758 16 or or CCONJ taxlaw-2806 758 17 ability ability NOUN taxlaw-2806 758 18 to to PART taxlaw-2806 758 19 pay pay VERB taxlaw-2806 758 20 tax tax NOUN taxlaw-2806 758 21 . . PUNCT taxlaw-2806 759 1 tax tax NOUN taxlaw-2806 759 2 reformers reformer NOUN taxlaw-2806 759 3 must must AUX taxlaw-2806 759 4 grapple grapple VERB taxlaw-2806 759 5 with with ADP taxlaw-2806 759 6 the the DET taxlaw-2806 759 7 fact fact NOUN taxlaw-2806 759 8 that that SCONJ taxlaw-2806 759 9 any any DET taxlaw-2806 759 10 reform reform NOUN taxlaw-2806 759 11 will will AUX taxlaw-2806 759 12 make make VERB taxlaw-2806 759 13 certain certain ADJ taxlaw-2806 759 14 individuals individual NOUN taxlaw-2806 759 15 losers loser NOUN taxlaw-2806 759 16 . . PUNCT taxlaw-2806 760 1 taking take VERB taxlaw-2806 760 2 the the DET taxlaw-2806 760 3 tax tax NOUN taxlaw-2806 760 4 reform reform NOUN taxlaw-2806 760 5 act act NOUN taxlaw-2806 760 6 of of ADP taxlaw-2806 760 7 1986 1986 NUM taxlaw-2806 760 8 and and CCONJ taxlaw-2806 760 9 our our PRON taxlaw-2806 760 10 history history NOUN taxlaw-2806 760 11 since since SCONJ taxlaw-2806 760 12 its its PRON taxlaw-2806 760 13 adoption adoption NOUN taxlaw-2806 760 14 as as ADP taxlaw-2806 760 15 a a DET taxlaw-2806 760 16 model model NOUN taxlaw-2806 760 17 , , PUNCT taxlaw-2806 760 18 we we PRON taxlaw-2806 760 19 can can AUX taxlaw-2806 760 20 expect expect VERB taxlaw-2806 760 21 a a DET taxlaw-2806 760 22 reintroduction reintroduction NOUN taxlaw-2806 760 23 of of ADP taxlaw-2806 760 24 tax tax NOUN taxlaw-2806 760 25 expenditures expenditure NOUN taxlaw-2806 760 26 after after ADP taxlaw-2806 760 27 wiping wipe VERB taxlaw-2806 760 28 the the DET taxlaw-2806 760 29 slate slate NOUN taxlaw-2806 760 30 clean clean ADJ taxlaw-2806 760 31 in in ADP taxlaw-2806 760 32 a a DET taxlaw-2806 760 33 major major ADJ taxlaw-2806 760 34 reform.154 reform.154 NOUN taxlaw-2806 760 35 if if SCONJ taxlaw-2806 760 36 the the DET taxlaw-2806 760 37 return return NOUN taxlaw-2806 760 38 of of ADP taxlaw-2806 760 39 tax tax NOUN taxlaw-2806 760 40 expenditures expenditure NOUN taxlaw-2806 760 41 is be AUX taxlaw-2806 760 42 inevitable,155 inevitable,155 ADP taxlaw-2806 760 43 then then ADV taxlaw-2806 760 44 the the DET taxlaw-2806 760 45 costs cost NOUN taxlaw-2806 760 46 to to ADP taxlaw-2806 760 47 individuals individual NOUN taxlaw-2806 760 48 of of ADP taxlaw-2806 760 49 their their PRON taxlaw-2806 760 50 repeal repeal NOUN taxlaw-2806 760 51 must must AUX taxlaw-2806 760 52 be be AUX taxlaw-2806 760 53 measured measure VERB taxlaw-2806 760 54 against against ADP taxlaw-2806 760 55 the the DET taxlaw-2806 760 56 temporary temporary ADJ taxlaw-2806 760 57 efficiency efficiency NOUN taxlaw-2806 760 58 gains gain VERB taxlaw-2806 760 59 their their PRON taxlaw-2806 760 60 repeal repeal NOUN taxlaw-2806 760 61 will will AUX taxlaw-2806 760 62 foster foster VERB taxlaw-2806 760 63 . . PUNCT taxlaw-2806 761 1 reform reform NOUN taxlaw-2806 761 2 must must AUX taxlaw-2806 761 3 tolerate tolerate VERB taxlaw-2806 761 4 losses loss NOUN taxlaw-2806 761 5 for for ADP taxlaw-2806 761 6 some some DET taxlaw-2806 761 7 individuals individual NOUN taxlaw-2806 761 8 as as ADP taxlaw-2806 761 9 the the DET taxlaw-2806 761 10 price price NOUN taxlaw-2806 761 11 for for ADP taxlaw-2806 761 12 greater great ADJ taxlaw-2806 761 13 overall overall ADJ taxlaw-2806 761 14 gains gain NOUN taxlaw-2806 761 15 . . PUNCT taxlaw-2806 762 1 but but CCONJ taxlaw-2806 762 2 we we PRON taxlaw-2806 762 3 can can AUX taxlaw-2806 762 4 not not PART taxlaw-2806 762 5 know know VERB taxlaw-2806 762 6 whether whether SCONJ taxlaw-2806 762 7 increased increase VERB taxlaw-2806 762 8 efficiency efficiency NOUN taxlaw-2806 762 9 is be AUX taxlaw-2806 762 10 worth worth ADJ taxlaw-2806 762 11 the the DET taxlaw-2806 762 12 cost cost NOUN taxlaw-2806 762 13 if if SCONJ taxlaw-2806 762 14 we we PRON taxlaw-2806 762 15 are be AUX taxlaw-2806 762 16 in in ADP taxlaw-2806 762 17 the the DET taxlaw-2806 762 18 dark dark NOUN taxlaw-2806 762 19 about about ADP taxlaw-2806 762 20 precisely precisely ADV taxlaw-2806 762 21 what what PRON taxlaw-2806 762 22 the the DET taxlaw-2806 762 23 costs cost NOUN taxlaw-2806 762 24 are be AUX taxlaw-2806 762 25 , , PUNCT taxlaw-2806 762 26 which which DET taxlaw-2806 762 27 individuals individual NOUN taxlaw-2806 762 28 will will AUX taxlaw-2806 762 29 bear bear VERB taxlaw-2806 762 30 them they PRON taxlaw-2806 762 31 , , PUNCT taxlaw-2806 762 32 and and CCONJ taxlaw-2806 762 33 what what PRON taxlaw-2806 762 34 the the DET taxlaw-2806 762 35 costs cost NOUN taxlaw-2806 762 36 are be AUX taxlaw-2806 762 37 buying buy VERB taxlaw-2806 762 38 . . PUNCT taxlaw-2806 763 1 the the DET taxlaw-2806 763 2 current current ADJ taxlaw-2806 763 3 discussion discussion NOUN taxlaw-2806 763 4 is be AUX taxlaw-2806 763 5 incomplete incomplete ADJ taxlaw-2806 763 6 in in ADP taxlaw-2806 763 7 ignoring ignore VERB taxlaw-2806 763 8 that that SCONJ taxlaw-2806 763 9 these these DET taxlaw-2806 763 10 costs cost NOUN taxlaw-2806 763 11 exist exist VERB taxlaw-2806 763 12 . . PUNCT taxlaw-2806 764 1 c. c. NOUN taxlaw-2806 764 2 the the DET taxlaw-2806 764 3 distributional distributional ADJ taxlaw-2806 764 4 effects effect NOUN taxlaw-2806 764 5 of of ADP taxlaw-2806 764 6 tax tax NOUN taxlaw-2806 764 7 expenditures expenditure NOUN taxlaw-2806 764 8 have have AUX taxlaw-2806 764 9 changed change VERB taxlaw-2806 764 10 while while SCONJ taxlaw-2806 764 11 we we PRON taxlaw-2806 764 12 are be AUX taxlaw-2806 764 13 ignorant ignorant ADJ taxlaw-2806 764 14 about about ADP taxlaw-2806 764 15 so so ADV taxlaw-2806 764 16 many many ADJ taxlaw-2806 764 17 aspects aspect NOUN taxlaw-2806 764 18 of of ADP taxlaw-2806 764 19 tax tax NOUN taxlaw-2806 764 20 expenditures expenditure NOUN taxlaw-2806 764 21 , , PUNCT taxlaw-2806 764 22 there there PRON taxlaw-2806 764 23 are be VERB taxlaw-2806 764 24 some some DET taxlaw-2806 764 25 things thing NOUN taxlaw-2806 764 26 that that PRON taxlaw-2806 764 27 we we PRON taxlaw-2806 764 28 can can AUX taxlaw-2806 764 29 be be AUX taxlaw-2806 764 30 confident confident ADJ taxlaw-2806 764 31 about about ADP taxlaw-2806 764 32 . . PUNCT taxlaw-2806 765 1 one one NUM taxlaw-2806 765 2 is be AUX taxlaw-2806 765 3 that that SCONJ taxlaw-2806 765 4 tax tax NOUN taxlaw-2806 765 5 expenditures expenditure NOUN taxlaw-2806 765 6 are be AUX taxlaw-2806 765 7 different different ADJ taxlaw-2806 765 8 today today NOUN taxlaw-2806 765 9 than than SCONJ taxlaw-2806 765 10 they they PRON taxlaw-2806 765 11 were be AUX taxlaw-2806 765 12 forty forty NUM taxlaw-2806 765 13 years year NOUN taxlaw-2806 765 14 ago ago ADV taxlaw-2806 765 15 , , PUNCT taxlaw-2806 765 16 and and CCONJ taxlaw-2806 765 17 they they PRON taxlaw-2806 765 18 are be AUX taxlaw-2806 765 19 widely widely ADV taxlaw-2806 765 20 available available ADJ taxlaw-2806 765 21 to to ADP taxlaw-2806 765 22 people people NOUN taxlaw-2806 765 23 at at ADP taxlaw-2806 765 24 all all DET taxlaw-2806 765 25 income income NOUN taxlaw-2806 765 26 levels level NOUN taxlaw-2806 765 27 . . PUNCT taxlaw-2806 766 1 nina nina PROPN taxlaw-2806 766 2 olson olson PROPN taxlaw-2806 766 3 , , PUNCT taxlaw-2806 766 4 the the DET taxlaw-2806 766 5 national national ADJ taxlaw-2806 766 6 taxpayer taxpayer PROPN taxlaw-2806 766 7 advocate advocate NOUN taxlaw-2806 766 8 , , PUNCT taxlaw-2806 766 9 recently recently ADV taxlaw-2806 766 10 wrote write VERB taxlaw-2806 766 11 in in ADP taxlaw-2806 766 12 her her PRON taxlaw-2806 766 13 annual annual ADJ taxlaw-2806 766 14 report report NOUN taxlaw-2806 766 15 to to ADP taxlaw-2806 766 16 congress congress PROPN taxlaw-2806 766 17 : : PUNCT taxlaw-2806 766 18 there there PRON taxlaw-2806 766 19 is be VERB taxlaw-2806 766 20 a a DET taxlaw-2806 766 21 widespread widespread ADJ taxlaw-2806 766 22 belief belief NOUN taxlaw-2806 766 23 that that SCONJ taxlaw-2806 766 24 the the DET taxlaw-2806 766 25 influence influence NOUN taxlaw-2806 766 26 of of ADP taxlaw-2806 766 27 “ " PUNCT taxlaw-2806 766 28 special special ADJ taxlaw-2806 766 29 interests interest NOUN taxlaw-2806 766 30 ” " PUNCT taxlaw-2806 766 31 is be AUX taxlaw-2806 766 32 the the DET taxlaw-2806 766 33 biggest big ADJ taxlaw-2806 766 34 roadblock roadblock NOUN taxlaw-2806 766 35 to to ADP taxlaw-2806 766 36 comprehensive comprehensive ADJ taxlaw-2806 766 37 tax tax NOUN taxlaw-2806 766 38 reform reform NOUN taxlaw-2806 766 39 . . PUNCT taxlaw-2806 767 1 there there PRON taxlaw-2806 767 2 is be VERB taxlaw-2806 767 3 no no DET taxlaw-2806 767 4 doubt doubt NOUN taxlaw-2806 767 5 that that SCONJ taxlaw-2806 767 6 many many ADJ taxlaw-2806 767 7 provisions provision NOUN taxlaw-2806 767 8 in in ADP taxlaw-2806 767 9 the the DET taxlaw-2806 767 10 tax tax NOUN taxlaw-2806 767 11 code code NOUN taxlaw-2806 767 12 benefit benefit NOUN taxlaw-2806 767 13 narrow narrow ADJ taxlaw-2806 767 14 groups group NOUN taxlaw-2806 767 15 of of ADP taxlaw-2806 767 16 taxpayers taxpayer NOUN taxlaw-2806 767 17 . . PUNCT taxlaw-2806 767 18 . . PUNCT taxlaw-2806 767 19 . . PUNCT taxlaw-2806 768 1 . . PUNCT taxlaw-2806 769 1 but but CCONJ taxlaw-2806 769 2 the the DET taxlaw-2806 769 3 dirty dirty ADJ taxlaw-2806 769 4 little little ADJ taxlaw-2806 769 5 secret secret NOUN taxlaw-2806 769 6 is be AUX taxlaw-2806 769 7 that that SCONJ taxlaw-2806 769 8 the the DET taxlaw-2806 769 9 largest large ADJ taxlaw-2806 769 10 special special ADJ taxlaw-2806 769 11 interests interest NOUN taxlaw-2806 769 12 are be AUX taxlaw-2806 769 13 us we PRON taxlaw-2806 769 14 — — PUNCT taxlaw-2806 769 15 the the DET taxlaw-2806 769 16 vast vast ADJ taxlaw-2806 769 17 majority majority NOUN taxlaw-2806 769 18 of of ADP taxlaw-2806 769 19 u.s u.s PROPN taxlaw-2806 769 20 . . PROPN taxlaw-2806 769 21 taxpayers taxpayer NOUN taxlaw-2806 769 22 . . PUNCT taxlaw-2806 770 1 virtually virtually ADV taxlaw-2806 770 2 all all PRON taxlaw-2806 770 3 of of ADP taxlaw-2806 770 4 us we PRON taxlaw-2806 770 5 benefit benefit VERB taxlaw-2806 770 6 from from ADP taxlaw-2806 770 7 certain certain ADJ taxlaw-2806 770 8 exclusions exclusion NOUN taxlaw-2806 770 9 from from ADP taxlaw-2806 770 10 income income NOUN taxlaw-2806 770 11 , , PUNCT taxlaw-2806 770 12 deductions deduction NOUN taxlaw-2806 770 13 from from ADP taxlaw-2806 770 14 income income NOUN taxlaw-2806 770 15 , , PUNCT taxlaw-2806 770 16 or or CCONJ taxlaw-2806 770 17 tax tax NOUN taxlaw-2806 770 18 credits credit NOUN taxlaw-2806 770 19 ( ( PUNCT taxlaw-2806 770 20 collectively collectively ADV taxlaw-2806 770 21 known know VERB taxlaw-2806 770 22 as as ADP taxlaw-2806 770 23 “ " PUNCT taxlaw-2806 770 24 tax tax NOUN taxlaw-2806 770 25 expenditures”).156 expenditures”).156 PROPN taxlaw-2806 770 26 despite despite SCONJ taxlaw-2806 770 27 the the DET taxlaw-2806 770 28 broad broad ADJ taxlaw-2806 770 29 enjoyment enjoyment NOUN taxlaw-2806 770 30 of of ADP taxlaw-2806 770 31 tax tax NOUN taxlaw-2806 770 32 expenditures expenditure NOUN taxlaw-2806 770 33 , , PUNCT taxlaw-2806 770 34 they they PRON taxlaw-2806 770 35 continue continue VERB taxlaw-2806 770 36 to to PART taxlaw-2806 770 37 be be AUX taxlaw-2806 770 38 burdened burden VERB taxlaw-2806 770 39 by by ADP taxlaw-2806 770 40 the the DET taxlaw-2806 770 41 reputation reputation NOUN taxlaw-2806 770 42 that that PRON taxlaw-2806 770 43 surrey surrey PROPN taxlaw-2806 770 44 gave give VERB taxlaw-2806 770 45 them they PRON taxlaw-2806 770 46 . . PUNCT taxlaw-2806 771 1 he he PRON taxlaw-2806 771 2 believed believe VERB taxlaw-2806 771 3 that that SCONJ taxlaw-2806 771 4 tax tax NOUN taxlaw-2806 771 5 expenditures expenditure NOUN taxlaw-2806 771 6 were be AUX taxlaw-2806 771 7 undeserved undeserved ADJ taxlaw-2806 771 8 giveaways giveaway NOUN taxlaw-2806 771 9 to to ADP taxlaw-2806 771 10 high high ADJ taxlaw-2806 771 11 - - PUNCT taxlaw-2806 771 12 income income NOUN taxlaw-2806 771 13 taxpayers.157 taxpayers.157 NOUN taxlaw-2806 771 14 his his PRON taxlaw-2806 771 15 project project NOUN taxlaw-2806 771 16 of of ADP taxlaw-2806 771 17 identifying identify VERB taxlaw-2806 771 18 and and CCONJ taxlaw-2806 771 19 measuring measure VERB taxlaw-2806 771 20 tax tax NOUN taxlaw-2806 771 21 expenditures expenditure NOUN taxlaw-2806 771 22 was be AUX taxlaw-2806 771 23 inseparable inseparable ADJ taxlaw-2806 771 24 from from ADP taxlaw-2806 771 25 his his PRON taxlaw-2806 771 26 idea idea NOUN taxlaw-2806 771 27 that that SCONJ taxlaw-2806 771 28 they they PRON taxlaw-2806 771 29 should should AUX taxlaw-2806 771 30 be be AUX taxlaw-2806 771 31 repealed repeal VERB taxlaw-2806 771 32 . . PUNCT taxlaw-2806 772 1 distribution distribution NOUN taxlaw-2806 772 2 of of ADP taxlaw-2806 772 3 federal federal ADJ taxlaw-2806 772 4 tax tax NOUN taxlaw-2806 772 5 change change NOUN taxlaw-2806 772 6 by by ADP taxlaw-2806 772 7 cash cash NOUN taxlaw-2806 772 8 income income NOUN taxlaw-2806 772 9 percentile percentile ADJ taxlaw-2806 772 10 , , PUNCT taxlaw-2806 772 11 proposal proposal NOUN taxlaw-2806 772 12 in in ADP taxlaw-2806 772 13 2022 2022 NUM taxlaw-2806 772 14 evaluated evaluate VERB taxlaw-2806 772 15 at at ADP taxlaw-2806 772 16 2018 2018 NUM taxlaw-2806 772 17 income income NOUN taxlaw-2806 772 18 levels level NOUN taxlaw-2806 772 19 , , PUNCT taxlaw-2806 772 20 available available ADJ taxlaw-2806 772 21 at at ADP taxlaw-2806 772 22 http://taxpolicycenter.org/numbers/content/pdf/t10-0249.pdf http://taxpolicycenter.org/numbers/content/pdf/t10-0249.pdf NOUN taxlaw-2806 772 23 . . PUNCT taxlaw-2806 773 1 153 153 NUM taxlaw-2806 773 2 see see VERB taxlaw-2806 773 3 tax tax NOUN taxlaw-2806 773 4 pol’y pol’y NOUN taxlaw-2806 773 5 ctr ctr PROPN taxlaw-2806 773 6 . . PROPN taxlaw-2806 773 7 , , PUNCT taxlaw-2806 773 8 supra supra PROPN taxlaw-2806 773 9 note note VERB taxlaw-2806 773 10 87 87 NUM taxlaw-2806 773 11 . . PUNCT taxlaw-2806 774 1 the the DET taxlaw-2806 774 2 joint joint ADJ taxlaw-2806 774 3 committee committee NOUN taxlaw-2806 774 4 ’s ’s PART taxlaw-2806 774 5 2010 2010 NUM taxlaw-2806 774 6 distributional distributional ADJ taxlaw-2806 774 7 tables table NOUN taxlaw-2806 774 8 define define VERB taxlaw-2806 774 9 the the DET taxlaw-2806 774 10 top top ADJ taxlaw-2806 774 11 category category NOUN taxlaw-2806 774 12 as as ADP taxlaw-2806 774 13 $ $ SYM taxlaw-2806 774 14 200,000 200,000 NUM taxlaw-2806 774 15 and and CCONJ taxlaw-2806 774 16 up up ADV taxlaw-2806 774 17 . . PUNCT taxlaw-2806 775 1 staff staff NOUN taxlaw-2806 775 2 of of ADP taxlaw-2806 775 3 joint joint ADJ taxlaw-2806 775 4 comm comm NOUN taxlaw-2806 775 5 . . PUNCT taxlaw-2806 776 1 on on ADP taxlaw-2806 776 2 tax’n tax’n NUM taxlaw-2806 776 3 , , PUNCT taxlaw-2806 776 4 111th 111th ADJ taxlaw-2806 776 5 cong cong NOUN taxlaw-2806 776 6 . . PUNCT taxlaw-2806 776 7 , , PUNCT taxlaw-2806 776 8 estimates estimate NOUN taxlaw-2806 776 9 of of ADP taxlaw-2806 776 10 federal federal ADJ taxlaw-2806 776 11 tax tax NOUN taxlaw-2806 776 12 expenditures expenditure NOUN taxlaw-2806 776 13 for for ADP taxlaw-2806 776 14 fiscal fiscal ADJ taxlaw-2806 776 15 years year NOUN taxlaw-2806 776 16 2009 2009 NUM taxlaw-2806 776 17 - - SYM taxlaw-2806 776 18 2013 2013 NUM taxlaw-2806 776 19 , , PUNCT taxlaw-2806 776 20 at at ADP taxlaw-2806 776 21 48 48 NUM taxlaw-2806 776 22 - - SYM taxlaw-2806 776 23 54 54 NUM taxlaw-2806 776 24 ( ( PUNCT taxlaw-2806 776 25 joint joint ADJ taxlaw-2806 776 26 comm comm NOUN taxlaw-2806 776 27 . . PUNCT taxlaw-2806 777 1 print print NOUN taxlaw-2806 777 2 2010 2010 NUM taxlaw-2806 777 3 ) ) PUNCT taxlaw-2806 777 4 . . PUNCT taxlaw-2806 778 1 154 154 NUM taxlaw-2806 778 2 see see VERB taxlaw-2806 778 3 hungerford hungerford PROPN taxlaw-2806 778 4 , , PUNCT taxlaw-2806 778 5 supra supra PROPN taxlaw-2806 778 6 note note NOUN taxlaw-2806 778 7 6 6 NUM taxlaw-2806 778 8 . . NOUN taxlaw-2806 778 9 155 155 NUM taxlaw-2806 778 10 given give VERB taxlaw-2806 778 11 the the DET taxlaw-2806 778 12 dynamic dynamic NOUN taxlaw-2806 778 13 between between ADP taxlaw-2806 778 14 lobbyists lobbyist NOUN taxlaw-2806 778 15 and and CCONJ taxlaw-2806 778 16 congress congress PROPN taxlaw-2806 778 17 , , PUNCT taxlaw-2806 778 18 they they PRON taxlaw-2806 778 19 probably probably ADV taxlaw-2806 778 20 are be AUX taxlaw-2806 778 21 . . PUNCT taxlaw-2806 779 1 see see VERB taxlaw-2806 779 2 richard richard PROPN taxlaw-2806 779 3 l. l. PROPN taxlaw-2806 779 4 doernberg doernberg PROPN taxlaw-2806 779 5 & & CCONJ taxlaw-2806 779 6 fred fred PROPN taxlaw-2806 779 7 s. s. PROPN taxlaw-2806 779 8 mcchesney mcchesney PROPN taxlaw-2806 779 9 , , PUNCT taxlaw-2806 779 10 doing do VERB taxlaw-2806 779 11 good good NOUN taxlaw-2806 779 12 or or CCONJ taxlaw-2806 779 13 doing do VERB taxlaw-2806 779 14 well well ADV taxlaw-2806 779 15 ? ? PUNCT taxlaw-2806 780 1 congress congress PROPN taxlaw-2806 780 2 and and CCONJ taxlaw-2806 780 3 the the DET taxlaw-2806 780 4 tax tax NOUN taxlaw-2806 780 5 reform reform PROPN taxlaw-2806 780 6 act act NOUN taxlaw-2806 780 7 of of ADP taxlaw-2806 780 8 1986 1986 NUM taxlaw-2806 780 9 , , PUNCT taxlaw-2806 780 10 62 62 NUM taxlaw-2806 780 11 n.y.u n.y.u NOUN taxlaw-2806 780 12 . . PUNCT taxlaw-2806 781 1 l. l. PROPN taxlaw-2806 781 2 rev rev PROPN taxlaw-2806 781 3 . . PROPN taxlaw-2806 781 4 891 891 NUM taxlaw-2806 781 5 , , PUNCT taxlaw-2806 781 6 925 925 NUM taxlaw-2806 781 7 ( ( PUNCT taxlaw-2806 781 8 1987 1987 NUM taxlaw-2806 781 9 ) ) PUNCT taxlaw-2806 781 10 ( ( PUNCT taxlaw-2806 781 11 offering offer VERB taxlaw-2806 781 12 a a DET taxlaw-2806 781 13 model model NOUN taxlaw-2806 781 14 of of ADP taxlaw-2806 781 15 tax tax NOUN taxlaw-2806 781 16 legislation legislation NOUN taxlaw-2806 781 17 that that PRON taxlaw-2806 781 18 produces produce VERB taxlaw-2806 781 19 constant constant ADJ taxlaw-2806 781 20 statutory statutory ADJ taxlaw-2806 781 21 change change NOUN taxlaw-2806 781 22 ) ) PUNCT taxlaw-2806 781 23 . . PUNCT taxlaw-2806 782 1 see see VERB taxlaw-2806 782 2 also also ADV taxlaw-2806 782 3 mccaffery mccaffery PROPN taxlaw-2806 782 4 & & CCONJ taxlaw-2806 782 5 cohen cohen PROPN taxlaw-2806 782 6 , , PUNCT taxlaw-2806 782 7 supra supra PROPN taxlaw-2806 782 8 note note NOUN taxlaw-2806 782 9 101 101 NUM taxlaw-2806 782 10 , , PUNCT taxlaw-2806 782 11 at at ADP taxlaw-2806 782 12 1233 1233 NUM taxlaw-2806 782 13 - - SYM taxlaw-2806 782 14 35 35 NUM taxlaw-2806 782 15 . . PUNCT taxlaw-2806 783 1 156 156 NUM taxlaw-2806 783 2 taxpayer taxpayer NOUN taxlaw-2806 783 3 advocate advocate NOUN taxlaw-2806 783 4 serv serv PROPN taxlaw-2806 783 5 . . PROPN taxlaw-2806 783 6 , , PUNCT taxlaw-2806 783 7 2010 2010 NUM taxlaw-2806 783 8 annual annual ADJ taxlaw-2806 783 9 report report NOUN taxlaw-2806 783 10 to to ADP taxlaw-2806 783 11 congress congress PROPN taxlaw-2806 783 12 9 9 NUM taxlaw-2806 783 13 ( ( PUNCT taxlaw-2806 783 14 2010 2010 NUM taxlaw-2806 783 15 ) ) PUNCT taxlaw-2806 783 16 . . PUNCT taxlaw-2806 784 1 157 157 NUM taxlaw-2806 784 2 see see VERB taxlaw-2806 784 3 surrey surrey NOUN taxlaw-2806 784 4 , , PUNCT taxlaw-2806 784 5 supra supra PROPN taxlaw-2806 784 6 note note NOUN taxlaw-2806 784 7 32 32 NUM taxlaw-2806 784 8 , , PUNCT taxlaw-2806 784 9 at at ADP taxlaw-2806 784 10 134 134 NUM taxlaw-2806 784 11 - - SYM taxlaw-2806 784 12 38 38 NUM taxlaw-2806 784 13 . . PUNCT taxlaw-2806 785 1 2011 2011 NUM taxlaw-2806 785 2 ] ] PUNCT taxlaw-2806 785 3 tax tax NOUN taxlaw-2806 785 4 expenditures expenditure NOUN taxlaw-2806 785 5 , , PUNCT taxlaw-2806 785 6 reform reform NOUN taxlaw-2806 785 7 , , PUNCT taxlaw-2806 785 8 and and CCONJ taxlaw-2806 785 9 distributive distributive ADJ taxlaw-2806 785 10 justice justice NOUN taxlaw-2806 785 11 29 29 NUM taxlaw-2806 785 12 surrey surrey PROPN taxlaw-2806 785 13 ’s ’s PART taxlaw-2806 785 14 tax tax NOUN taxlaw-2806 785 15 expenditure expenditure NOUN taxlaw-2806 785 16 budget budget NOUN taxlaw-2806 785 17 was be AUX taxlaw-2806 785 18 intended intend VERB taxlaw-2806 785 19 to to PART taxlaw-2806 785 20 increase increase VERB taxlaw-2806 785 21 their their PRON taxlaw-2806 785 22 transparency transparency NOUN taxlaw-2806 785 23 by by ADP taxlaw-2806 785 24 naming name VERB taxlaw-2806 785 25 and and CCONJ taxlaw-2806 785 26 quantifying quantify VERB taxlaw-2806 785 27 them they PRON taxlaw-2806 785 28 . . PUNCT taxlaw-2806 786 1 consistent consistent ADJ taxlaw-2806 786 2 with with ADP taxlaw-2806 786 3 surrey surrey PROPN taxlaw-2806 786 4 ’s ’s PART taxlaw-2806 786 5 preference preference NOUN taxlaw-2806 786 6 for for ADP taxlaw-2806 786 7 a a DET taxlaw-2806 786 8 more more ADV taxlaw-2806 786 9 progressive progressive ADJ taxlaw-2806 786 10 , , PUNCT taxlaw-2806 786 11 purer pure ADJ taxlaw-2806 786 12 income income NOUN taxlaw-2806 786 13 tax tax NOUN taxlaw-2806 786 14 , , PUNCT taxlaw-2806 786 15 the the DET taxlaw-2806 786 16 earliest early ADJ taxlaw-2806 786 17 budgets budget NOUN taxlaw-2806 786 18 included include VERB taxlaw-2806 786 19 distributional distributional ADJ taxlaw-2806 786 20 information information NOUN taxlaw-2806 786 21 that that PRON taxlaw-2806 786 22 showed show VERB taxlaw-2806 786 23 tax tax NOUN taxlaw-2806 786 24 expenditures expenditure NOUN taxlaw-2806 786 25 primarily primarily ADV taxlaw-2806 786 26 benefiting benefit VERB taxlaw-2806 786 27 the the DET taxlaw-2806 786 28 rich rich ADJ taxlaw-2806 786 29 by by ADP taxlaw-2806 786 30 favoring favor VERB taxlaw-2806 786 31 income income NOUN taxlaw-2806 786 32 from from ADP taxlaw-2806 786 33 capital capital NOUN taxlaw-2806 786 34 as as ADV taxlaw-2806 786 35 well well ADV taxlaw-2806 786 36 as as ADP taxlaw-2806 786 37 various various ADJ taxlaw-2806 786 38 personal personal ADJ taxlaw-2806 786 39 expenditures.158 expenditures.158 PROPN taxlaw-2806 786 40 tax tax NOUN taxlaw-2806 786 41 expenditure expenditure NOUN taxlaw-2806 786 42 reform reform NOUN taxlaw-2806 786 43 was be AUX taxlaw-2806 786 44 properly properly ADV taxlaw-2806 786 45 understood understand VERB taxlaw-2806 786 46 as as ADP taxlaw-2806 786 47 part part NOUN taxlaw-2806 786 48 of of ADP taxlaw-2806 786 49 the the DET taxlaw-2806 786 50 comprehensive comprehensive ADJ taxlaw-2806 786 51 income income NOUN taxlaw-2806 786 52 tax tax NOUN taxlaw-2806 786 53 agenda agenda NOUN taxlaw-2806 786 54 of of ADP taxlaw-2806 786 55 left left ADV taxlaw-2806 786 56 - - PUNCT taxlaw-2806 786 57 leaning lean VERB taxlaw-2806 786 58 reformers.159 reformers.159 NOUN taxlaw-2806 786 59 that that DET taxlaw-2806 786 60 story story NOUN taxlaw-2806 786 61 is be AUX taxlaw-2806 786 62 more more ADV taxlaw-2806 786 63 complex complex ADJ taxlaw-2806 786 64 today today NOUN taxlaw-2806 786 65 . . PUNCT taxlaw-2806 787 1 the the DET taxlaw-2806 787 2 advent advent NOUN taxlaw-2806 787 3 of of ADP taxlaw-2806 787 4 refundability refundability NOUN taxlaw-2806 787 5 — — PUNCT taxlaw-2806 787 6 disbursing disburse VERB taxlaw-2806 787 7 federal federal ADJ taxlaw-2806 787 8 money money NOUN taxlaw-2806 787 9 to to ADP taxlaw-2806 787 10 individuals individual NOUN taxlaw-2806 787 11 who who PRON taxlaw-2806 787 12 owe owe VERB taxlaw-2806 787 13 no no DET taxlaw-2806 787 14 income income NOUN taxlaw-2806 787 15 tax tax NOUN taxlaw-2806 787 16 — — PUNCT taxlaw-2806 787 17 has have AUX taxlaw-2806 787 18 dramatically dramatically ADV taxlaw-2806 787 19 expanded expand VERB taxlaw-2806 787 20 the the DET taxlaw-2806 787 21 potential potential ADJ taxlaw-2806 787 22 reach reach NOUN taxlaw-2806 787 23 of of ADP taxlaw-2806 787 24 federal federal ADJ taxlaw-2806 787 25 policy policy NOUN taxlaw-2806 787 26 administered administer VERB taxlaw-2806 787 27 through through ADP taxlaw-2806 787 28 the the DET taxlaw-2806 787 29 tax tax NOUN taxlaw-2806 787 30 law law NOUN taxlaw-2806 787 31 , , PUNCT taxlaw-2806 787 32 and and CCONJ taxlaw-2806 787 33 tax tax NOUN taxlaw-2806 787 34 expenditures expenditure NOUN taxlaw-2806 787 35 now now ADV taxlaw-2806 787 36 include include VERB taxlaw-2806 787 37 crucial crucial ADJ taxlaw-2806 787 38 programs program NOUN taxlaw-2806 787 39 for for ADP taxlaw-2806 787 40 the the DET taxlaw-2806 787 41 poor poor ADJ taxlaw-2806 787 42 . . PUNCT taxlaw-2806 788 1 for for ADP taxlaw-2806 788 2 decades decade NOUN taxlaw-2806 788 3 , , PUNCT taxlaw-2806 788 4 families family NOUN taxlaw-2806 788 5 with with ADP taxlaw-2806 788 6 the the DET taxlaw-2806 788 7 lowest low ADJ taxlaw-2806 788 8 incomes income NOUN taxlaw-2806 788 9 were be AUX taxlaw-2806 788 10 mostly mostly ADV taxlaw-2806 788 11 left leave VERB taxlaw-2806 788 12 out out ADP taxlaw-2806 788 13 of of ADP taxlaw-2806 788 14 tax tax NOUN taxlaw-2806 788 15 benefit benefit NOUN taxlaw-2806 788 16 largesse largesse NOUN taxlaw-2806 788 17 , , PUNCT taxlaw-2806 788 18 but but CCONJ taxlaw-2806 788 19 the the DET taxlaw-2806 788 20 recent recent ADJ taxlaw-2806 788 21 growth growth NOUN taxlaw-2806 788 22 of of ADP taxlaw-2806 788 23 refundable refundable ADJ taxlaw-2806 788 24 provisions provision NOUN taxlaw-2806 788 25 has have AUX taxlaw-2806 788 26 changed change VERB taxlaw-2806 788 27 that.160 that.160 NOUN taxlaw-2806 788 28 when when SCONJ taxlaw-2806 788 29 the the DET taxlaw-2806 788 30 tax tax NOUN taxlaw-2806 788 31 expenditure expenditure NOUN taxlaw-2806 788 32 budget budget NOUN taxlaw-2806 788 33 was be AUX taxlaw-2806 788 34 first first ADV taxlaw-2806 788 35 designed design VERB taxlaw-2806 788 36 , , PUNCT taxlaw-2806 788 37 there there PRON taxlaw-2806 788 38 were be VERB taxlaw-2806 788 39 no no DET taxlaw-2806 788 40 refundable refundable ADJ taxlaw-2806 788 41 provisions provision NOUN taxlaw-2806 788 42 in in ADP taxlaw-2806 788 43 the the DET taxlaw-2806 788 44 income income NOUN taxlaw-2806 788 45 tax.161 tax.161 NOUN taxlaw-2806 788 46 in in ADP taxlaw-2806 788 47 2010 2010 NUM taxlaw-2806 788 48 , , PUNCT taxlaw-2806 788 49 there there PRON taxlaw-2806 788 50 were be VERB taxlaw-2806 788 51 five five NUM taxlaw-2806 788 52 that that PRON taxlaw-2806 788 53 provided provide VERB taxlaw-2806 788 54 transfers transfer NOUN taxlaw-2806 788 55 to to ADP taxlaw-2806 788 56 individuals individual NOUN taxlaw-2806 788 57 too too ADV taxlaw-2806 788 58 poor poor ADJ taxlaw-2806 788 59 to to PART taxlaw-2806 788 60 owe owe VERB taxlaw-2806 788 61 tax tax NOUN taxlaw-2806 788 62 : : PUNCT taxlaw-2806 788 63 the the DET taxlaw-2806 788 64 earned earn VERB taxlaw-2806 788 65 income income NOUN taxlaw-2806 788 66 tax tax NOUN taxlaw-2806 788 67 credit,162 credit,162 PROPN taxlaw-2806 788 68 child child NOUN taxlaw-2806 788 69 credit,163 credit,163 PROPN taxlaw-2806 788 70 american american ADJ taxlaw-2806 788 71 opportunity opportunity NOUN taxlaw-2806 788 72 tax tax NOUN taxlaw-2806 788 73 credit,164 credit,164 NOUN taxlaw-2806 788 74 first first ADJ taxlaw-2806 788 75 - - PUNCT taxlaw-2806 788 76 time time NOUN taxlaw-2806 788 77 homebuyer homebuyer PROPN taxlaw-2806 788 78 credit,165 credit,165 PROPN taxlaw-2806 788 79 and and CCONJ taxlaw-2806 788 80 make make VERB taxlaw-2806 788 81 work work NOUN taxlaw-2806 788 82 pay pay VERB taxlaw-2806 788 83 credit.166 credit.166 VERB taxlaw-2806 788 84 the the DET taxlaw-2806 788 85 2008 2008 NUM taxlaw-2806 788 86 distribution distribution NOUN taxlaw-2806 788 87 tables table NOUN taxlaw-2806 788 88 included include VERB taxlaw-2806 788 89 in in ADP taxlaw-2806 788 90 the the DET taxlaw-2806 788 91 joint joint ADJ taxlaw-2806 788 92 committee committee NOUN taxlaw-2806 788 93 ’s ’s PART taxlaw-2806 788 94 budget167 budget167 DET taxlaw-2806 788 95 show show VERB taxlaw-2806 788 96 a a DET taxlaw-2806 788 97 subtle subtle ADJ taxlaw-2806 788 98 , , PUNCT taxlaw-2806 788 99 but but CCONJ taxlaw-2806 788 100 distributionally distributionally ADV taxlaw-2806 788 101 important important ADJ taxlaw-2806 788 102 , , PUNCT taxlaw-2806 788 103 shift shift VERB taxlaw-2806 788 104 from from ADP taxlaw-2806 788 105 the the DET taxlaw-2806 788 106 early early ADJ taxlaw-2806 788 107 versions version NOUN taxlaw-2806 788 108 . . PUNCT taxlaw-2806 789 1 while while SCONJ taxlaw-2806 789 2 the the DET taxlaw-2806 789 3 mortgage mortgage NOUN taxlaw-2806 789 4 interest interest NOUN taxlaw-2806 789 5 deduction deduction NOUN taxlaw-2806 789 6 and and CCONJ taxlaw-2806 789 7 the the DET taxlaw-2806 789 8 charitable charitable ADJ taxlaw-2806 789 9 contribution contribution NOUN taxlaw-2806 789 10 deduction deduction NOUN taxlaw-2806 789 11 still still ADV taxlaw-2806 789 12 provide provide VERB taxlaw-2806 789 13 disproportionate disproportionate ADJ taxlaw-2806 789 14 benefits benefit NOUN taxlaw-2806 789 15 to to ADP taxlaw-2806 789 16 high high ADJ taxlaw-2806 789 17 - - PUNCT taxlaw-2806 789 18 income income NOUN taxlaw-2806 789 19 taxpayers taxpayer NOUN taxlaw-2806 789 20 , , PUNCT taxlaw-2806 789 21 the the DET taxlaw-2806 789 22 distributional distributional ADJ taxlaw-2806 789 23 tables table NOUN taxlaw-2806 789 24 also also ADV taxlaw-2806 789 25 include include VERB taxlaw-2806 789 26 other other ADJ taxlaw-2806 789 27 tax tax NOUN taxlaw-2806 789 28 expenditures expenditure NOUN taxlaw-2806 789 29 that that PRON taxlaw-2806 789 30 are be AUX taxlaw-2806 789 31 more more ADV taxlaw-2806 789 32 beneficial beneficial ADJ taxlaw-2806 789 33 to to ADP taxlaw-2806 789 34 lowand lowand ADJ taxlaw-2806 789 35 middle middle ADJ taxlaw-2806 789 36 - - PUNCT taxlaw-2806 789 37 income income NOUN taxlaw-2806 789 38 taxpayers taxpayer NOUN taxlaw-2806 789 39 . . PUNCT taxlaw-2806 790 1 the the DET taxlaw-2806 790 2 eitc eitc NOUN taxlaw-2806 790 3 is be AUX taxlaw-2806 790 4 the the DET taxlaw-2806 790 5 starkest stark ADJ taxlaw-2806 790 6 example example NOUN taxlaw-2806 790 7 : : PUNCT taxlaw-2806 790 8 including include VERB taxlaw-2806 790 9 the the DET taxlaw-2806 790 10 refundable refundable ADJ taxlaw-2806 790 11 portion portion NOUN taxlaw-2806 790 12 of of ADP taxlaw-2806 790 13 the the DET taxlaw-2806 790 14 credit credit NOUN taxlaw-2806 790 15 , , PUNCT taxlaw-2806 790 16 taxpayers taxpayer NOUN taxlaw-2806 790 17 with with ADP taxlaw-2806 790 18 incomes income NOUN taxlaw-2806 790 19 below below ADP taxlaw-2806 790 20 $ $ SYM taxlaw-2806 790 21 20,000 20,000 NUM taxlaw-2806 790 22 enjoyed enjoy VERB taxlaw-2806 790 23 half half DET taxlaw-2806 790 24 the the DET taxlaw-2806 790 25 total total ADJ taxlaw-2806 790 26 dollar dollar NOUN taxlaw-2806 790 27 value value NOUN taxlaw-2806 790 28 of of ADP taxlaw-2806 790 29 the the DET taxlaw-2806 790 30 credit credit NOUN taxlaw-2806 790 31 , , PUNCT taxlaw-2806 790 32 while while SCONJ taxlaw-2806 790 33 taxpayers taxpayer NOUN taxlaw-2806 790 34 earning earn VERB taxlaw-2806 790 35 over over ADP taxlaw-2806 790 36 $ $ SYM taxlaw-2806 790 37 200,000 200,000 NUM taxlaw-2806 790 38 received receive VERB taxlaw-2806 790 39 none.168 none.168 NOUN taxlaw-2806 790 40 the the DET taxlaw-2806 790 41 education education NOUN taxlaw-2806 790 42 credits credit NOUN taxlaw-2806 790 43 and and CCONJ taxlaw-2806 790 44 the the DET taxlaw-2806 790 45 student student NOUN taxlaw-2806 790 46 loan loan NOUN taxlaw-2806 790 47 interest interest NOUN taxlaw-2806 790 48 deduction deduction NOUN taxlaw-2806 790 49 similarly similarly ADV taxlaw-2806 790 50 produced produce VERB taxlaw-2806 790 51 no no DET taxlaw-2806 790 52 benefit benefit NOUN taxlaw-2806 790 53 to to ADP taxlaw-2806 790 54 taxpayers taxpayer NOUN taxlaw-2806 790 55 in in ADP taxlaw-2806 790 56 the the DET taxlaw-2806 790 57 highest high ADJ taxlaw-2806 790 58 income income NOUN taxlaw-2806 790 59 category category NOUN taxlaw-2806 790 60 . . PUNCT taxlaw-2806 791 1 while while SCONJ taxlaw-2806 791 2 very very ADV taxlaw-2806 791 3 low low ADJ taxlaw-2806 791 4 - - PUNCT taxlaw-2806 791 5 income income NOUN taxlaw-2806 791 6 individuals individual NOUN taxlaw-2806 791 7 received receive VERB taxlaw-2806 791 8 scant scant ADJ taxlaw-2806 791 9 benefit benefit NOUN taxlaw-2806 791 10 from from ADP taxlaw-2806 791 11 those those DET taxlaw-2806 791 12 provisions provision NOUN taxlaw-2806 791 13 , , PUNCT taxlaw-2806 791 14 taxpayers taxpayer NOUN taxlaw-2806 791 15 with with ADP taxlaw-2806 791 16 incomes income NOUN taxlaw-2806 791 17 below below ADP taxlaw-2806 791 18 $ $ SYM taxlaw-2806 791 19 75,000 75,000 NUM taxlaw-2806 791 20 enjoyed enjoy VERB taxlaw-2806 791 21 more more ADJ taxlaw-2806 791 22 than than ADP taxlaw-2806 791 23 half half DET taxlaw-2806 791 24 the the DET taxlaw-2806 791 25 total total ADJ taxlaw-2806 791 26 dollar dollar NOUN taxlaw-2806 791 27 benefit benefit NOUN taxlaw-2806 791 28 of of ADP taxlaw-2806 791 29 both both CCONJ taxlaw-2806 791 30 those those DET taxlaw-2806 791 31 education education NOUN taxlaw-2806 791 32 subsidies subsidy NOUN taxlaw-2806 791 33 . . PUNCT taxlaw-2806 792 1 the the DET taxlaw-2806 792 2 effect effect NOUN taxlaw-2806 792 3 of of ADP taxlaw-2806 792 4 refundability refundability NOUN taxlaw-2806 792 5 ( ( PUNCT taxlaw-2806 792 6 i.e. i.e. X taxlaw-2806 792 7 , , PUNCT taxlaw-2806 792 8 the the DET taxlaw-2806 792 9 amount amount NOUN taxlaw-2806 792 10 of of ADP taxlaw-2806 792 11 transfers transfer NOUN taxlaw-2806 792 12 in in ADP taxlaw-2806 792 13 excess excess NOUN taxlaw-2806 792 14 of of ADP taxlaw-2806 792 15 tax tax NOUN taxlaw-2806 792 16 liability liability NOUN taxlaw-2806 792 17 ) ) PUNCT taxlaw-2806 792 18 of of ADP taxlaw-2806 792 19 the the DET taxlaw-2806 792 20 five five NUM taxlaw-2806 792 21 provisions provision NOUN taxlaw-2806 792 22 for for ADP taxlaw-2806 792 23 2010 2010 NUM taxlaw-2806 792 24 was be AUX taxlaw-2806 792 25 estimated estimate VERB taxlaw-2806 792 26 to to PART taxlaw-2806 792 27 be be AUX taxlaw-2806 792 28 $ $ SYM taxlaw-2806 792 29 102.7 102.7 NUM taxlaw-2806 792 30 billion.169 billion.169 NOUN taxlaw-2806 792 31 while while SCONJ taxlaw-2806 792 32 this this DET taxlaw-2806 792 33 number number NOUN taxlaw-2806 792 34 158 158 NUM taxlaw-2806 792 35 see see VERB taxlaw-2806 792 36 supra supra PROPN taxlaw-2806 792 37 part part PROPN taxlaw-2806 792 38 iii.a.1 iii.a.1 NOUN taxlaw-2806 792 39 . . PROPN taxlaw-2806 792 40 159 159 NUM taxlaw-2806 792 41 see see VERB taxlaw-2806 792 42 shaviro shaviro NOUN taxlaw-2806 792 43 , , PUNCT taxlaw-2806 792 44 supra supra PROPN taxlaw-2806 792 45 note note NOUN taxlaw-2806 792 46 130 130 NUM taxlaw-2806 792 47 , , PUNCT taxlaw-2806 792 48 at at ADP taxlaw-2806 792 49 201 201 NUM taxlaw-2806 792 50 . . PUNCT taxlaw-2806 792 51 160 160 NUM taxlaw-2806 792 52 the the DET taxlaw-2806 792 53 joint joint ADJ taxlaw-2806 792 54 committee committee NOUN taxlaw-2806 792 55 ’s ’s PART taxlaw-2806 792 56 2008 2008 NUM taxlaw-2806 792 57 budget budget NOUN taxlaw-2806 792 58 separated separate VERB taxlaw-2806 792 59 the the DET taxlaw-2806 792 60 refundable refundable ADJ taxlaw-2806 792 61 portion portion NOUN taxlaw-2806 792 62 of of ADP taxlaw-2806 792 63 tax tax NOUN taxlaw-2806 792 64 expenditures expenditure NOUN taxlaw-2806 792 65 from from ADP taxlaw-2806 792 66 the the DET taxlaw-2806 792 67 nonrefundable nonrefundable ADJ taxlaw-2806 792 68 portion portion NOUN taxlaw-2806 792 69 and and CCONJ taxlaw-2806 792 70 included include VERB taxlaw-2806 792 71 a a DET taxlaw-2806 792 72 total total NOUN taxlaw-2806 792 73 of of ADP taxlaw-2806 792 74 about about ADV taxlaw-2806 792 75 $ $ SYM taxlaw-2806 792 76 300 300 NUM taxlaw-2806 792 77 billion billion NUM taxlaw-2806 792 78 in in ADP taxlaw-2806 792 79 transfers transfer NOUN taxlaw-2806 792 80 to to ADP taxlaw-2806 792 81 the the DET taxlaw-2806 792 82 poor poor ADJ taxlaw-2806 792 83 over over ADP taxlaw-2806 792 84 the the DET taxlaw-2806 792 85 five five NUM taxlaw-2806 792 86 - - PUNCT taxlaw-2806 792 87 year year NOUN taxlaw-2806 792 88 window window NOUN taxlaw-2806 792 89 . . PUNCT taxlaw-2806 793 1 while while SCONJ taxlaw-2806 793 2 significant significant ADJ taxlaw-2806 793 3 , , PUNCT taxlaw-2806 793 4 that that DET taxlaw-2806 793 5 total total ADJ taxlaw-2806 793 6 transfer transfer NOUN taxlaw-2806 793 7 to to ADP taxlaw-2806 793 8 poor poor ADJ taxlaw-2806 793 9 people people NOUN taxlaw-2806 793 10 is be AUX taxlaw-2806 793 11 dwarfed dwarfed ADJ taxlaw-2806 793 12 by by ADP taxlaw-2806 793 13 a a DET taxlaw-2806 793 14 single single ADJ taxlaw-2806 793 15 tax tax NOUN taxlaw-2806 793 16 expenditure expenditure NOUN taxlaw-2806 793 17 , , PUNCT taxlaw-2806 793 18 the the DET taxlaw-2806 793 19 $ $ SYM taxlaw-2806 793 20 680 680 NUM taxlaw-2806 793 21 billion billion NUM taxlaw-2806 793 22 subsidy subsidy NOUN taxlaw-2806 793 23 of of ADP taxlaw-2806 793 24 employer employer NOUN taxlaw-2806 793 25 - - PUNCT taxlaw-2806 793 26 provided provide VERB taxlaw-2806 793 27 health health NOUN taxlaw-2806 793 28 insurance insurance NOUN taxlaw-2806 793 29 to to ADP taxlaw-2806 793 30 tax tax NOUN taxlaw-2806 793 31 - - PUNCT taxlaw-2806 793 32 owing owe VERB taxlaw-2806 793 33 taxpayers taxpayer NOUN taxlaw-2806 793 34 . . PUNCT taxlaw-2806 794 1 tax tax NOUN taxlaw-2806 794 2 expenditures expenditure NOUN taxlaw-2806 794 3 total total VERB taxlaw-2806 794 4 over over ADP taxlaw-2806 794 5 a a DET taxlaw-2806 794 6 trillion trillion NUM taxlaw-2806 794 7 dollars dollar NOUN taxlaw-2806 794 8 annually annually ADV taxlaw-2806 794 9 . . PUNCT taxlaw-2806 795 1 see see VERB taxlaw-2806 795 2 staff staff NOUN taxlaw-2806 795 3 of of ADP taxlaw-2806 795 4 joint joint ADJ taxlaw-2806 795 5 comm comm NOUN taxlaw-2806 795 6 . . PUNCT taxlaw-2806 796 1 on on ADP taxlaw-2806 796 2 tax’n tax’n NUM taxlaw-2806 796 3 , , PUNCT taxlaw-2806 796 4 110th 110th ADJ taxlaw-2806 796 5 cong cong NOUN taxlaw-2806 796 6 . . PUNCT taxlaw-2806 796 7 , , PUNCT taxlaw-2806 796 8 estimates estimate NOUN taxlaw-2806 796 9 of of ADP taxlaw-2806 796 10 federal federal ADJ taxlaw-2806 796 11 tax tax NOUN taxlaw-2806 796 12 expenditures expenditure NOUN taxlaw-2806 796 13 for for ADP taxlaw-2806 796 14 fiscal fiscal ADJ taxlaw-2806 796 15 years year NOUN taxlaw-2806 796 16 2008 2008 NUM taxlaw-2806 796 17 - - SYM taxlaw-2806 796 18 2012 2012 NUM taxlaw-2806 796 19 , , PUNCT taxlaw-2806 796 20 at at ADP taxlaw-2806 796 21 50 50 NUM taxlaw-2806 796 22 , , PUNCT taxlaw-2806 796 23 56 56 NUM taxlaw-2806 796 24 ( ( PUNCT taxlaw-2806 796 25 joint joint ADJ taxlaw-2806 796 26 comm comm NOUN taxlaw-2806 796 27 . . PUNCT taxlaw-2806 797 1 print print NOUN taxlaw-2806 797 2 2008 2008 NUM taxlaw-2806 797 3 ) ) PUNCT taxlaw-2806 797 4 . . PUNCT taxlaw-2806 798 1 161 161 NUM taxlaw-2806 798 2 the the DET taxlaw-2806 798 3 eitc eitc NOUN taxlaw-2806 798 4 was be AUX taxlaw-2806 798 5 first first ADV taxlaw-2806 798 6 adopted adopt VERB taxlaw-2806 798 7 in in ADP taxlaw-2806 798 8 1975 1975 NUM taxlaw-2806 798 9 as as ADP taxlaw-2806 798 10 a a DET taxlaw-2806 798 11 temporary temporary ADJ taxlaw-2806 798 12 measure measure NOUN taxlaw-2806 798 13 , , PUNCT taxlaw-2806 798 14 and and CCONJ taxlaw-2806 798 15 the the DET taxlaw-2806 798 16 maximum maximum ADJ taxlaw-2806 798 17 credit credit NOUN taxlaw-2806 798 18 was be AUX taxlaw-2806 798 19 $ $ SYM taxlaw-2806 798 20 1,452 1,452 NUM taxlaw-2806 798 21 . . PUNCT taxlaw-2806 799 1 see see VERB taxlaw-2806 799 2 john john PROPN taxlaw-2806 799 3 karl karl PROPN taxlaw-2806 799 4 scholz scholz PROPN taxlaw-2806 799 5 , , PUNCT taxlaw-2806 799 6 taxation taxation NOUN taxlaw-2806 799 7 and and CCONJ taxlaw-2806 799 8 poverty poverty NOUN taxlaw-2806 799 9 : : PUNCT taxlaw-2806 799 10 1960 1960 NUM taxlaw-2806 799 11 - - SYM taxlaw-2806 799 12 2006 2006 NUM taxlaw-2806 799 13 , , PUNCT taxlaw-2806 799 14 25 25 NUM taxlaw-2806 799 15 focus focus NOUN taxlaw-2806 799 16 52 52 NUM taxlaw-2806 799 17 , , PUNCT taxlaw-2806 799 18 54 54 NUM taxlaw-2806 799 19 ( ( PUNCT taxlaw-2806 799 20 2007 2007 NUM taxlaw-2806 799 21 ) ) PUNCT taxlaw-2806 799 22 . . PUNCT taxlaw-2806 800 1 162 162 NUM taxlaw-2806 800 2 i.r.c i.r.c NOUN taxlaw-2806 800 3 . . PUNCT taxlaw-2806 801 1 § § PROPN taxlaw-2806 801 2 32 32 NUM taxlaw-2806 801 3 ( ( PUNCT taxlaw-2806 801 4 west west NOUN taxlaw-2806 801 5 supp supp PROPN taxlaw-2806 801 6 . . PUNCT taxlaw-2806 802 1 2010 2010 NUM taxlaw-2806 802 2 ) ) PUNCT taxlaw-2806 802 3 . . PUNCT taxlaw-2806 803 1 163.i.r.c 163.i.r.c X taxlaw-2806 803 2 . . X taxlaw-2806 803 3 § § PROPN taxlaw-2806 803 4 24 24 NUM taxlaw-2806 803 5 ( ( PUNCT taxlaw-2806 803 6 west west NOUN taxlaw-2806 803 7 supp supp PROPN taxlaw-2806 803 8 . . PUNCT taxlaw-2806 804 1 2010 2010 NUM taxlaw-2806 804 2 ) ) PUNCT taxlaw-2806 804 3 . . PUNCT taxlaw-2806 805 1 164 164 NUM taxlaw-2806 805 2 i.r.c i.r.c NOUN taxlaw-2806 805 3 . . PUNCT taxlaw-2806 806 1 § § PROPN taxlaw-2806 806 2 25a 25a NOUN taxlaw-2806 806 3 ( ( PUNCT taxlaw-2806 806 4 west west NOUN taxlaw-2806 806 5 supp supp PROPN taxlaw-2806 806 6 . . PUNCT taxlaw-2806 807 1 2010 2010 NUM taxlaw-2806 807 2 ) ) PUNCT taxlaw-2806 807 3 . . PUNCT taxlaw-2806 808 1 165 165 NUM taxlaw-2806 808 2 i.r.c i.r.c NOUN taxlaw-2806 808 3 . . PUNCT taxlaw-2806 809 1 § § PROPN taxlaw-2806 809 2 36 36 NUM taxlaw-2806 809 3 ( ( PUNCT taxlaw-2806 809 4 west west NOUN taxlaw-2806 809 5 supp supp PROPN taxlaw-2806 809 6 . . PUNCT taxlaw-2806 810 1 2010 2010 NUM taxlaw-2806 810 2 ) ) PUNCT taxlaw-2806 810 3 ( ( PUNCT taxlaw-2806 810 4 expired expire VERB taxlaw-2806 810 5 april april PROPN taxlaw-2806 810 6 30 30 NUM taxlaw-2806 810 7 , , PUNCT taxlaw-2806 810 8 2010 2010 NUM taxlaw-2806 810 9 ) ) PUNCT taxlaw-2806 810 10 . . PUNCT taxlaw-2806 811 1 see see VERB taxlaw-2806 811 2 staff staff NOUN taxlaw-2806 811 3 of of ADP taxlaw-2806 811 4 joint joint ADJ taxlaw-2806 811 5 comm comm NOUN taxlaw-2806 811 6 . . PUNCT taxlaw-2806 812 1 on on ADP taxlaw-2806 812 2 tax’n tax’n NUM taxlaw-2806 812 3 , , PUNCT taxlaw-2806 812 4 112th 112th PROPN taxlaw-2806 812 5 cong cong NOUN taxlaw-2806 812 6 . . PUNCT taxlaw-2806 812 7 , , PUNCT taxlaw-2806 812 8 list list NOUN taxlaw-2806 812 9 of of ADP taxlaw-2806 812 10 expiring expire VERB taxlaw-2806 812 11 federal federal ADJ taxlaw-2806 812 12 tax tax NOUN taxlaw-2806 812 13 provisions provision NOUN taxlaw-2806 812 14 , , PUNCT taxlaw-2806 812 15 2010 2010 NUM taxlaw-2806 812 16 - - SYM taxlaw-2806 812 17 2020 2020 NUM taxlaw-2806 812 18 , , PUNCT taxlaw-2806 812 19 at at ADP taxlaw-2806 812 20 2 2 NUM taxlaw-2806 812 21 ( ( PUNCT taxlaw-2806 812 22 joint joint ADJ taxlaw-2806 812 23 comm comm NOUN taxlaw-2806 812 24 . . PUNCT taxlaw-2806 813 1 print print NOUN taxlaw-2806 813 2 2011 2011 NUM taxlaw-2806 813 3 ) ) PUNCT taxlaw-2806 813 4 . . PUNCT taxlaw-2806 814 1 166 166 NUM taxlaw-2806 814 2 i i PRON taxlaw-2806 814 3 d. d. PROPN taxlaw-2806 814 4 ; ; PUNCT taxlaw-2806 814 5 i.r.c i.r.c NOUN taxlaw-2806 814 6 . . PUNCT taxlaw-2806 815 1 § § PROPN taxlaw-2806 815 2 36a 36a PROPN taxlaw-2806 815 3 ( ( PUNCT taxlaw-2806 815 4 west west NOUN taxlaw-2806 815 5 supp supp PROPN taxlaw-2806 815 6 . . PUNCT taxlaw-2806 816 1 2009 2009 NUM taxlaw-2806 816 2 ) ) PUNCT taxlaw-2806 816 3 ( ( PUNCT taxlaw-2806 816 4 expired expire VERB taxlaw-2806 816 5 2010 2010 NUM taxlaw-2806 816 6 ) ) PUNCT taxlaw-2806 816 7 . . PUNCT taxlaw-2806 817 1 167 167 NUM taxlaw-2806 817 2 staff staff NOUN taxlaw-2806 817 3 of of ADP taxlaw-2806 817 4 joint joint ADJ taxlaw-2806 817 5 comm comm NOUN taxlaw-2806 817 6 . . PUNCT taxlaw-2806 818 1 on on ADP taxlaw-2806 818 2 tax’n tax’n NUM taxlaw-2806 818 3 , , PUNCT taxlaw-2806 818 4 111th 111th ADJ taxlaw-2806 818 5 cong cong NOUN taxlaw-2806 818 6 . . PUNCT taxlaw-2806 818 7 , , PUNCT taxlaw-2806 818 8 estimates estimate NOUN taxlaw-2806 818 9 of of ADP taxlaw-2806 818 10 federal federal ADJ taxlaw-2806 818 11 tax tax NOUN taxlaw-2806 818 12 expenditures expenditure NOUN taxlaw-2806 818 13 for for ADP taxlaw-2806 818 14 fiscal fiscal ADJ taxlaw-2806 818 15 years year NOUN taxlaw-2806 818 16 2009 2009 NUM taxlaw-2806 818 17 - - SYM taxlaw-2806 818 18 2013 2013 NUM taxlaw-2806 818 19 , , PUNCT taxlaw-2806 818 20 at at ADP taxlaw-2806 818 21 48 48 NUM taxlaw-2806 818 22 - - SYM taxlaw-2806 818 23 54 54 NUM taxlaw-2806 818 24 ( ( PUNCT taxlaw-2806 818 25 joint joint ADJ taxlaw-2806 818 26 comm comm NOUN taxlaw-2806 818 27 . . PUNCT taxlaw-2806 819 1 print print NOUN taxlaw-2806 819 2 2010 2010 NUM taxlaw-2806 819 3 ) ) PUNCT taxlaw-2806 819 4 . . PUNCT taxlaw-2806 820 1 168 168 NUM taxlaw-2806 820 2 this this PRON taxlaw-2806 820 3 is be AUX taxlaw-2806 820 4 not not PART taxlaw-2806 820 5 a a DET taxlaw-2806 820 6 surprise surprise NOUN taxlaw-2806 820 7 , , PUNCT taxlaw-2806 820 8 though though SCONJ taxlaw-2806 820 9 it it PRON taxlaw-2806 820 10 should should AUX taxlaw-2806 820 11 be be AUX taxlaw-2806 820 12 noted note VERB taxlaw-2806 820 13 that that SCONJ taxlaw-2806 820 14 the the DET taxlaw-2806 820 15 distribution distribution NOUN taxlaw-2806 820 16 tables table NOUN taxlaw-2806 820 17 use use VERB taxlaw-2806 820 18 an an DET taxlaw-2806 820 19 expanded expand VERB taxlaw-2806 820 20 definition definition NOUN taxlaw-2806 820 21 of of ADP taxlaw-2806 820 22 income income NOUN taxlaw-2806 820 23 . . PUNCT taxlaw-2806 821 1 see see VERB taxlaw-2806 821 2 i i PRON taxlaw-2806 821 3 d. d. PROPN taxlaw-2806 821 4 at at ADP taxlaw-2806 821 5 49 49 NUM taxlaw-2806 821 6 - - SYM taxlaw-2806 821 7 54 54 NUM taxlaw-2806 821 8 . . PUNCT taxlaw-2806 821 9 169 169 NUM taxlaw-2806 821 10 see see VERB taxlaw-2806 821 11 i i PRON taxlaw-2806 821 12 d. d. PROPN taxlaw-2806 821 13 at at ADP taxlaw-2806 821 14 46 46 NUM taxlaw-2806 821 15 , , PUNCT taxlaw-2806 821 16 n.4 n.4 PROPN taxlaw-2806 821 17 . . PROPN taxlaw-2806 821 18 30 30 NUM taxlaw-2806 821 19 columbia columbia PROPN taxlaw-2806 821 20 journal journal PROPN taxlaw-2806 821 21 of of ADP taxlaw-2806 821 22 tax tax NOUN taxlaw-2806 821 23 law law NOUN taxlaw-2806 821 24 [ [ X taxlaw-2806 821 25 vol.3:1 vol.3:1 NOUN taxlaw-2806 821 26 is be AUX taxlaw-2806 821 27 relatively relatively ADV taxlaw-2806 821 28 small small ADJ taxlaw-2806 821 29 compared compare VERB taxlaw-2806 821 30 to to ADP taxlaw-2806 821 31 the the DET taxlaw-2806 821 32 total total ADJ taxlaw-2806 821 33 tax tax NOUN taxlaw-2806 821 34 expenditures expenditure NOUN taxlaw-2806 821 35 for for ADP taxlaw-2806 821 36 the the DET taxlaw-2806 821 37 year year NOUN taxlaw-2806 821 38 , , PUNCT taxlaw-2806 821 39 it it PRON taxlaw-2806 821 40 is be AUX taxlaw-2806 821 41 substantial substantial ADJ taxlaw-2806 821 42 enough enough ADV taxlaw-2806 821 43 to to PART taxlaw-2806 821 44 have have VERB taxlaw-2806 821 45 weight weight NOUN taxlaw-2806 821 46 in in ADP taxlaw-2806 821 47 the the DET taxlaw-2806 821 48 debate debate NOUN taxlaw-2806 821 49 over over ADP taxlaw-2806 821 50 tax tax NOUN taxlaw-2806 821 51 expenditures expenditure NOUN taxlaw-2806 821 52 , , PUNCT taxlaw-2806 821 53 particularly particularly ADV taxlaw-2806 821 54 from from ADP taxlaw-2806 821 55 the the DET taxlaw-2806 821 56 perspective perspective NOUN taxlaw-2806 821 57 of of ADP taxlaw-2806 821 58 total total ADJ taxlaw-2806 821 59 federal federal ADJ taxlaw-2806 821 60 benefits benefit NOUN taxlaw-2806 821 61 for for ADP taxlaw-2806 821 62 low low ADJ taxlaw-2806 821 63 - - PUNCT taxlaw-2806 821 64 income income NOUN taxlaw-2806 821 65 americans americans PROPN taxlaw-2806 821 66 . . PUNCT taxlaw-2806 822 1 the the DET taxlaw-2806 822 2 latest late ADJ taxlaw-2806 822 3 numbers number NOUN taxlaw-2806 822 4 available available ADJ taxlaw-2806 822 5 are be AUX taxlaw-2806 822 6 from from ADP taxlaw-2806 822 7 2008 2008 NUM taxlaw-2806 822 8 , , PUNCT taxlaw-2806 822 9 but but CCONJ taxlaw-2806 822 10 it it PRON taxlaw-2806 822 11 is be AUX taxlaw-2806 822 12 reasonable reasonable ADJ taxlaw-2806 822 13 to to PART taxlaw-2806 822 14 expect expect VERB taxlaw-2806 822 15 that that SCONJ taxlaw-2806 822 16 the the DET taxlaw-2806 822 17 distribution distribution NOUN taxlaw-2806 822 18 of of ADP taxlaw-2806 822 19 tax tax NOUN taxlaw-2806 822 20 expenditure expenditure NOUN taxlaw-2806 822 21 benefits benefit NOUN taxlaw-2806 822 22 to to ADP taxlaw-2806 822 23 low low ADJ taxlaw-2806 822 24 - - PUNCT taxlaw-2806 822 25 income income NOUN taxlaw-2806 822 26 taxpayers taxpayer NOUN taxlaw-2806 822 27 will will AUX taxlaw-2806 822 28 increase increase VERB taxlaw-2806 822 29 in in ADP taxlaw-2806 822 30 the the DET taxlaw-2806 822 31 2009 2009 NUM taxlaw-2806 822 32 and and CCONJ taxlaw-2806 822 33 2010 2010 NUM taxlaw-2806 822 34 statistics statistic NOUN taxlaw-2806 822 35 . . PUNCT taxlaw-2806 823 1 in in ADP taxlaw-2806 823 2 those those DET taxlaw-2806 823 3 years year NOUN taxlaw-2806 823 4 , , PUNCT taxlaw-2806 823 5 the the DET taxlaw-2806 823 6 education education NOUN taxlaw-2806 823 7 credit credit NOUN taxlaw-2806 823 8 was be AUX taxlaw-2806 823 9 larger large ADJ taxlaw-2806 823 10 and and CCONJ taxlaw-2806 823 11 refundable refundable ADJ taxlaw-2806 823 12 , , PUNCT taxlaw-2806 823 13 the the DET taxlaw-2806 823 14 earned earn VERB taxlaw-2806 823 15 income income NOUN taxlaw-2806 823 16 credit credit NOUN taxlaw-2806 823 17 was be AUX taxlaw-2806 823 18 increased increase VERB taxlaw-2806 823 19 for for ADP taxlaw-2806 823 20 taxpayers taxpayer NOUN taxlaw-2806 823 21 with with ADP taxlaw-2806 823 22 three three NUM taxlaw-2806 823 23 or or CCONJ taxlaw-2806 823 24 more more ADJ taxlaw-2806 823 25 children child NOUN taxlaw-2806 823 26 , , PUNCT taxlaw-2806 823 27 and and CCONJ taxlaw-2806 823 28 the the DET taxlaw-2806 823 29 threshold threshold NOUN taxlaw-2806 823 30 for for ADP taxlaw-2806 823 31 refundability refundability NOUN taxlaw-2806 823 32 of of ADP taxlaw-2806 823 33 the the DET taxlaw-2806 823 34 child child NOUN taxlaw-2806 823 35 credit credit NOUN taxlaw-2806 823 36 was be AUX taxlaw-2806 823 37 lower.170 lower.170 ADV taxlaw-2806 823 38 at at ADP taxlaw-2806 823 39 the the DET taxlaw-2806 823 40 same same ADJ taxlaw-2806 823 41 time time NOUN taxlaw-2806 823 42 that that PRON taxlaw-2806 823 43 congress congress PROPN taxlaw-2806 823 44 has have AUX taxlaw-2806 823 45 been be AUX taxlaw-2806 823 46 adding add VERB taxlaw-2806 823 47 more more ADJ taxlaw-2806 823 48 tax tax NOUN taxlaw-2806 823 49 - - PUNCT taxlaw-2806 823 50 based base VERB taxlaw-2806 823 51 spending spending NOUN taxlaw-2806 823 52 programs program NOUN taxlaw-2806 823 53 targeted target VERB taxlaw-2806 823 54 to to ADP taxlaw-2806 823 55 low low ADJ taxlaw-2806 823 56 - - PUNCT taxlaw-2806 823 57 income income NOUN taxlaw-2806 823 58 taxpayers taxpayer NOUN taxlaw-2806 823 59 , , PUNCT taxlaw-2806 823 60 it it PRON taxlaw-2806 823 61 has have AUX taxlaw-2806 823 62 limited limit VERB taxlaw-2806 823 63 various various ADJ taxlaw-2806 823 64 tax tax NOUN taxlaw-2806 823 65 expenditures expenditure NOUN taxlaw-2806 823 66 for for ADP taxlaw-2806 823 67 high high ADJ taxlaw-2806 823 68 - - PUNCT taxlaw-2806 823 69 income income NOUN taxlaw-2806 823 70 taxpayers taxpayer NOUN taxlaw-2806 823 71 by by ADP taxlaw-2806 823 72 instituting institute VERB taxlaw-2806 823 73 income income NOUN taxlaw-2806 823 74 phaseouts phaseout NOUN taxlaw-2806 823 75 and and CCONJ taxlaw-2806 823 76 caps.171 caps.171 VERB taxlaw-2806 823 77 the the DET taxlaw-2806 823 78 code code NOUN taxlaw-2806 823 79 also also ADV taxlaw-2806 823 80 includes include VERB taxlaw-2806 823 81 provisions provision NOUN taxlaw-2806 823 82 that that PRON taxlaw-2806 823 83 claw claw VERB taxlaw-2806 823 84 back back ADP taxlaw-2806 823 85 tax tax NOUN taxlaw-2806 823 86 benefits benefit NOUN taxlaw-2806 823 87 from from ADP taxlaw-2806 823 88 high high ADJ taxlaw-2806 823 89 income income NOUN taxlaw-2806 823 90 taxpayers,172 taxpayers,172 NOUN taxlaw-2806 823 91 such such ADJ taxlaw-2806 823 92 as as ADP taxlaw-2806 823 93 the the DET taxlaw-2806 823 94 alternative alternative ADJ taxlaw-2806 823 95 minimum minimum ADJ taxlaw-2806 823 96 tax173 tax173 PROPN taxlaw-2806 823 97 , , PUNCT taxlaw-2806 823 98 the the DET taxlaw-2806 823 99 phaseout phaseout NOUN taxlaw-2806 823 100 for for ADP taxlaw-2806 823 101 personal personal PROPN taxlaw-2806 823 102 exemptions174 exemptions174 PROPN taxlaw-2806 823 103 and and CCONJ taxlaw-2806 823 104 itemized itemize VERB taxlaw-2806 823 105 deductions.175 deductions.175 NOUN taxlaw-2806 823 106 the the DET taxlaw-2806 823 107 most most ADV taxlaw-2806 823 108 recent recent ADJ taxlaw-2806 823 109 budget budget NOUN taxlaw-2806 823 110 includes include VERB taxlaw-2806 823 111 a a DET taxlaw-2806 823 112 distribution distribution NOUN taxlaw-2806 823 113 table table NOUN taxlaw-2806 823 114 that that PRON taxlaw-2806 823 115 shows show VERB taxlaw-2806 823 116 a a DET taxlaw-2806 823 117 negative negative ADJ taxlaw-2806 823 118 tax tax NOUN taxlaw-2806 823 119 expenditure expenditure NOUN taxlaw-2806 823 120 ( ( PUNCT taxlaw-2806 823 121 i.e. i.e. X taxlaw-2806 823 122 , , PUNCT taxlaw-2806 823 123 a a DET taxlaw-2806 823 124 penalty penalty NOUN taxlaw-2806 823 125 ) ) PUNCT taxlaw-2806 823 126 on on ADP taxlaw-2806 823 127 account account NOUN taxlaw-2806 823 128 of of ADP taxlaw-2806 823 129 the the DET taxlaw-2806 823 130 phaseout phaseout NOUN taxlaw-2806 823 131 of of ADP taxlaw-2806 823 132 personal personal ADJ taxlaw-2806 823 133 exemptions exemption NOUN taxlaw-2806 823 134 for for ADP taxlaw-2806 823 135 high high ADJ taxlaw-2806 823 136 - - PUNCT taxlaw-2806 823 137 income income NOUN taxlaw-2806 823 138 taxpayers taxpayer NOUN taxlaw-2806 823 139 and and CCONJ taxlaw-2806 823 140 those those PRON taxlaw-2806 823 141 subject subject ADJ taxlaw-2806 823 142 to to ADP taxlaw-2806 823 143 the the DET taxlaw-2806 823 144 alternative alternative ADJ taxlaw-2806 823 145 minimum minimum ADJ taxlaw-2806 823 146 tax tax NOUN taxlaw-2806 823 147 . . PUNCT taxlaw-2806 824 1 the the DET taxlaw-2806 824 2 table table NOUN taxlaw-2806 824 3 indicates indicate VERB taxlaw-2806 824 4 that that SCONJ taxlaw-2806 824 5 taxpayers taxpayer NOUN taxlaw-2806 824 6 earning earn VERB taxlaw-2806 824 7 over over ADP taxlaw-2806 824 8 $ $ SYM taxlaw-2806 824 9 200,000 200,000 NUM taxlaw-2806 824 10 incur incur NOUN taxlaw-2806 824 11 about about ADV taxlaw-2806 824 12 90 90 NUM taxlaw-2806 824 13 % % NOUN taxlaw-2806 824 14 of of ADP taxlaw-2806 824 15 this this DET taxlaw-2806 824 16 tax tax NOUN taxlaw-2806 824 17 penalty.176 penalty.176 NOUN taxlaw-2806 824 18 other other ADJ taxlaw-2806 824 19 changes change NOUN taxlaw-2806 824 20 in in ADP taxlaw-2806 824 21 the the DET taxlaw-2806 824 22 underlying underlie VERB taxlaw-2806 824 23 tax tax NOUN taxlaw-2806 824 24 base base NOUN taxlaw-2806 824 25 that that PRON taxlaw-2806 824 26 increase increase VERB taxlaw-2806 824 27 tax tax NOUN taxlaw-2806 824 28 expenditure expenditure NOUN taxlaw-2806 824 29 benefits benefit NOUN taxlaw-2806 824 30 to to PART taxlaw-2806 824 31 lower low ADJ taxlaw-2806 824 32 income income NOUN taxlaw-2806 824 33 individuals individual NOUN taxlaw-2806 824 34 include include VERB taxlaw-2806 824 35 growth growth NOUN taxlaw-2806 824 36 in in ADP taxlaw-2806 824 37 above above ADP taxlaw-2806 824 38 the the DET taxlaw-2806 824 39 line line NOUN taxlaw-2806 824 40 tax tax NOUN taxlaw-2806 824 41 expenditures expenditure NOUN taxlaw-2806 824 42 that that PRON taxlaw-2806 824 43 can can AUX taxlaw-2806 824 44 be be AUX taxlaw-2806 824 45 enjoyed enjoy VERB taxlaw-2806 824 46 regardless regardless ADV taxlaw-2806 824 47 of of ADP taxlaw-2806 824 48 whether whether SCONJ taxlaw-2806 824 49 a a DET taxlaw-2806 824 50 taxpayer taxpayer NOUN taxlaw-2806 824 51 itemizes itemize VERB taxlaw-2806 824 52 deductions.177 deductions.177 ADJ taxlaw-2806 824 53 low low ADJ taxlaw-2806 824 54 - - PUNCT taxlaw-2806 824 55 income income NOUN taxlaw-2806 824 56 taxpayers taxpayer NOUN taxlaw-2806 824 57 rarely rarely ADV taxlaw-2806 824 58 itemize itemize VERB taxlaw-2806 824 59 deductions deduction NOUN taxlaw-2806 824 60 because because SCONJ taxlaw-2806 824 61 those those DET taxlaw-2806 824 62 deductions deduction NOUN taxlaw-2806 824 63 must must AUX taxlaw-2806 824 64 exceed exceed VERB taxlaw-2806 824 65 the the DET taxlaw-2806 824 66 standard standard ADJ taxlaw-2806 824 67 deduction deduction NOUN taxlaw-2806 824 68 for for ADP taxlaw-2806 824 69 itemizing itemize VERB taxlaw-2806 824 70 to to PART taxlaw-2806 824 71 be be AUX taxlaw-2806 824 72 worthwhile.178 worthwhile.178 ADJ taxlaw-2806 824 73 in in ADP taxlaw-2806 824 74 all all PRON taxlaw-2806 824 75 , , PUNCT taxlaw-2806 824 76 the the DET taxlaw-2806 824 77 latest late ADJ taxlaw-2806 824 78 tables table NOUN taxlaw-2806 824 79 show show VERB taxlaw-2806 824 80 a a DET taxlaw-2806 824 81 substantially substantially ADV taxlaw-2806 824 82 different different ADJ taxlaw-2806 824 83 distribution distribution NOUN taxlaw-2806 824 84 of of ADP taxlaw-2806 824 85 tax tax NOUN taxlaw-2806 824 86 expenditures expenditure NOUN taxlaw-2806 824 87 than than SCONJ taxlaw-2806 824 88 did do VERB taxlaw-2806 824 89 the the DET taxlaw-2806 824 90 early early ADJ taxlaw-2806 824 91 tax tax NOUN taxlaw-2806 824 92 expenditure expenditure NOUN taxlaw-2806 824 93 budgets budget NOUN taxlaw-2806 824 94 . . PUNCT taxlaw-2806 825 1 today today NOUN taxlaw-2806 825 2 , , PUNCT taxlaw-2806 825 3 some some PRON taxlaw-2806 825 4 of of ADP taxlaw-2806 825 5 the the DET taxlaw-2806 825 6 most most ADV taxlaw-2806 825 7 progressive progressive ADJ taxlaw-2806 825 8 features feature NOUN taxlaw-2806 825 9 of of ADP taxlaw-2806 825 10 the the DET taxlaw-2806 825 11 tax tax NOUN taxlaw-2806 825 12 law law NOUN taxlaw-2806 825 13 are be AUX taxlaw-2806 825 14 tax tax NOUN taxlaw-2806 825 15 expenditures expenditure NOUN taxlaw-2806 825 16 . . PUNCT taxlaw-2806 826 1 repealing repeal VERB taxlaw-2806 826 2 all all DET taxlaw-2806 826 3 tax tax NOUN taxlaw-2806 826 4 expenditures expenditure NOUN taxlaw-2806 826 5 would would AUX taxlaw-2806 826 6 mean mean VERB taxlaw-2806 826 7 ending end VERB taxlaw-2806 826 8 the the DET taxlaw-2806 826 9 largest large ADJ taxlaw-2806 826 10 anti anti ADJ taxlaw-2806 826 11 - - ADJ taxlaw-2806 826 12 poverty poverty ADJ taxlaw-2806 826 13 cash cash NOUN taxlaw-2806 826 14 entitlement entitlement NOUN taxlaw-2806 826 15 program.179 program.179 NOUN taxlaw-2806 826 16 according accord VERB taxlaw-2806 826 17 to to ADP taxlaw-2806 826 18 the the DET taxlaw-2806 826 19 congressional congressional ADJ taxlaw-2806 826 20 research research NOUN taxlaw-2806 826 21 service service NOUN taxlaw-2806 826 22 , , PUNCT taxlaw-2806 826 23 virtually virtually ADV taxlaw-2806 826 24 all all DET taxlaw-2806 826 25 the the DET taxlaw-2806 826 26 federal federal ADJ taxlaw-2806 826 27 support support NOUN taxlaw-2806 826 28 for for ADP taxlaw-2806 826 29 housing housing NOUN taxlaw-2806 826 30 , , PUNCT taxlaw-2806 826 31 a a DET taxlaw-2806 826 32 majority majority NOUN taxlaw-2806 826 33 of of ADP taxlaw-2806 826 34 support support NOUN taxlaw-2806 826 35 for for ADP taxlaw-2806 826 36 education education NOUN taxlaw-2806 826 37 , , PUNCT taxlaw-2806 826 38 training training NOUN taxlaw-2806 826 39 , , PUNCT taxlaw-2806 826 40 and and CCONJ taxlaw-2806 826 41 employment employment NOUN taxlaw-2806 826 42 , , PUNCT taxlaw-2806 826 43 and and CCONJ taxlaw-2806 826 44 a a DET taxlaw-2806 826 45 substantial substantial ADJ taxlaw-2806 826 46 amount amount NOUN taxlaw-2806 826 47 for for ADP taxlaw-2806 826 48 income income NOUN taxlaw-2806 826 49 security security NOUN taxlaw-2806 826 50 were be AUX taxlaw-2806 826 51 provided provide VERB taxlaw-2806 826 52 through through ADP taxlaw-2806 826 53 tax tax NOUN taxlaw-2806 826 54 expenditures.180 expenditures.180 NOUN taxlaw-2806 826 55 these these DET taxlaw-2806 826 56 developments development NOUN taxlaw-2806 826 57 show show VERB taxlaw-2806 826 58 that that SCONJ taxlaw-2806 826 59 a a DET taxlaw-2806 826 60 subtle subtle ADJ taxlaw-2806 826 61 shift shift NOUN taxlaw-2806 826 62 has have AUX taxlaw-2806 826 63 taken take VERB taxlaw-2806 826 64 place place NOUN taxlaw-2806 826 65 , , PUNCT taxlaw-2806 826 66 and and CCONJ taxlaw-2806 826 67 an an DET taxlaw-2806 826 68 attack attack NOUN taxlaw-2806 826 69 on on ADP taxlaw-2806 826 70 tax tax NOUN taxlaw-2806 826 71 expenditures expenditure NOUN taxlaw-2806 826 72 is be AUX taxlaw-2806 826 73 no no ADV taxlaw-2806 826 74 longer long ADV taxlaw-2806 826 75 a a DET taxlaw-2806 826 76 rebuke rebuke NOUN taxlaw-2806 826 77 solely solely ADV taxlaw-2806 826 78 to to ADP taxlaw-2806 826 79 hidden hide VERB taxlaw-2806 826 80 largesse largesse NOUN taxlaw-2806 826 81 for for ADP taxlaw-2806 826 82 the the DET taxlaw-2806 826 83 rich rich ADJ taxlaw-2806 826 84 , , PUNCT taxlaw-2806 826 85 as as SCONJ taxlaw-2806 826 86 it it PRON taxlaw-2806 826 87 may may AUX taxlaw-2806 826 88 once once ADV taxlaw-2806 826 89 have have AUX taxlaw-2806 826 90 been be AUX taxlaw-2806 826 91 . . PUNCT taxlaw-2806 827 1 this this DET taxlaw-2806 827 2 shift shift NOUN taxlaw-2806 827 3 also also ADV taxlaw-2806 827 4 indicates indicate VERB taxlaw-2806 827 5 that that SCONJ taxlaw-2806 827 6 tax tax NOUN taxlaw-2806 827 7 reform reform NOUN taxlaw-2806 827 8 that that PRON taxlaw-2806 827 9 eliminates eliminate VERB taxlaw-2806 827 10 tax tax NOUN taxlaw-2806 827 11 expenditures expenditure NOUN taxlaw-2806 827 12 may may AUX taxlaw-2806 827 13 have have VERB taxlaw-2806 827 14 to to PART taxlaw-2806 827 15 be be AUX taxlaw-2806 827 16 paired pair VERB taxlaw-2806 827 17 with with ADP taxlaw-2806 827 18 new new ADJ taxlaw-2806 827 19 direct direct ADJ taxlaw-2806 827 20 170 170 NUM taxlaw-2806 827 21 these these DET taxlaw-2806 827 22 provisions provision NOUN taxlaw-2806 827 23 have have AUX taxlaw-2806 827 24 been be AUX taxlaw-2806 827 25 extended extend VERB taxlaw-2806 827 26 through through ADP taxlaw-2806 827 27 2012 2012 NUM taxlaw-2806 827 28 . . PUNCT taxlaw-2806 828 1 tax tax NOUN taxlaw-2806 828 2 relief relief NOUN taxlaw-2806 828 3 , , PUNCT taxlaw-2806 828 4 unemployment unemployment NOUN taxlaw-2806 828 5 insurance insurance NOUN taxlaw-2806 828 6 reauthorization reauthorization NOUN taxlaw-2806 828 7 , , PUNCT taxlaw-2806 828 8 job job NOUN taxlaw-2806 828 9 creation creation NOUN taxlaw-2806 828 10 act act NOUN taxlaw-2806 828 11 of of ADP taxlaw-2806 828 12 2010 2010 NUM taxlaw-2806 828 13 , , PUNCT taxlaw-2806 828 14 pub pub NOUN taxlaw-2806 828 15 . . PUNCT taxlaw-2806 829 1 l. l. PROPN taxlaw-2806 829 2 no no INTJ taxlaw-2806 829 3 . . PROPN taxlaw-2806 830 1 111 111 NUM taxlaw-2806 830 2 - - SYM taxlaw-2806 830 3 312 312 NUM taxlaw-2806 830 4 , , PUNCT taxlaw-2806 830 5 § § PROPN taxlaw-2806 830 6 103 103 NUM taxlaw-2806 830 7 , , PUNCT taxlaw-2806 830 8 124 124 NUM taxlaw-2806 830 9 stat stat NOUN taxlaw-2806 830 10 . . PUNCT taxlaw-2806 831 1 3296 3296 NUM taxlaw-2806 831 2 , , PUNCT taxlaw-2806 831 3 3299 3299 NUM taxlaw-2806 831 4 ( ( PUNCT taxlaw-2806 831 5 2010 2010 NUM taxlaw-2806 831 6 ) ) PUNCT taxlaw-2806 831 7 . . PUNCT taxlaw-2806 832 1 171 171 NUM taxlaw-2806 832 2 e.g. e.g. ADJ taxlaw-2806 832 3 , , PUNCT taxlaw-2806 832 4 i.r.c i.r.c NOUN taxlaw-2806 832 5 . . PUNCT taxlaw-2806 833 1 § § PROPN taxlaw-2806 833 2 25a 25a NOUN taxlaw-2806 833 3 ( ( PUNCT taxlaw-2806 833 4 west west NOUN taxlaw-2806 833 5 supp supp PROPN taxlaw-2806 833 6 . . PUNCT taxlaw-2806 834 1 2010 2010 NUM taxlaw-2806 834 2 ) ) PUNCT taxlaw-2806 834 3 ( ( PUNCT taxlaw-2806 834 4 phaseout phaseout NOUN taxlaw-2806 834 5 for for ADP taxlaw-2806 834 6 education education NOUN taxlaw-2806 834 7 credits credit NOUN taxlaw-2806 834 8 ) ) PUNCT taxlaw-2806 834 9 ; ; PUNCT taxlaw-2806 834 10 i.r.c i.r.c NOUN taxlaw-2806 834 11 . . PUNCT taxlaw-2806 835 1 § § PROPN taxlaw-2806 835 2 24 24 NUM taxlaw-2806 835 3 ( ( PUNCT taxlaw-2806 835 4 west west NOUN taxlaw-2806 835 5 supp supp PROPN taxlaw-2806 835 6 . . PUNCT taxlaw-2806 836 1 2010 2010 NUM taxlaw-2806 836 2 ) ) PUNCT taxlaw-2806 836 3 ( ( PUNCT taxlaw-2806 836 4 phaseout phaseout NOUN taxlaw-2806 836 5 for for ADP taxlaw-2806 836 6 child child NOUN taxlaw-2806 836 7 credit credit NOUN taxlaw-2806 836 8 ) ) PUNCT taxlaw-2806 836 9 ; ; PUNCT taxlaw-2806 836 10 i.r.c i.r.c NOUN taxlaw-2806 836 11 . . PUNCT taxlaw-2806 837 1 § § PROPN taxlaw-2806 837 2 32 32 NUM taxlaw-2806 837 3 ( ( PUNCT taxlaw-2806 837 4 west west NOUN taxlaw-2806 837 5 supp supp PROPN taxlaw-2806 837 6 . . PUNCT taxlaw-2806 838 1 2010 2010 NUM taxlaw-2806 838 2 ) ) PUNCT taxlaw-2806 838 3 ( ( PUNCT taxlaw-2806 838 4 phaseout phaseout NOUN taxlaw-2806 838 5 for for ADP taxlaw-2806 838 6 eitc eitc NOUN taxlaw-2806 838 7 ) ) PUNCT taxlaw-2806 838 8 . . PUNCT taxlaw-2806 839 1 172 172 NUM taxlaw-2806 839 2 these these PRON taxlaw-2806 839 3 may may AUX taxlaw-2806 839 4 be be AUX taxlaw-2806 839 5 understood understand VERB taxlaw-2806 839 6 as as ADP taxlaw-2806 839 7 rate rate NOUN taxlaw-2806 839 8 adjustments adjustment NOUN taxlaw-2806 839 9 . . PUNCT taxlaw-2806 840 1 see see VERB taxlaw-2806 840 2 infra infra NOUN taxlaw-2806 840 3 part part NOUN taxlaw-2806 840 4 v.c v.c PROPN taxlaw-2806 840 5 . . PROPN taxlaw-2806 840 6 173 173 NUM taxlaw-2806 840 7 i.r.c i.r.c NOUN taxlaw-2806 840 8 . . PUNCT taxlaw-2806 841 1 § § PROPN taxlaw-2806 841 2 54 54 NUM taxlaw-2806 841 3 ( ( PUNCT taxlaw-2806 841 4 west west NOUN taxlaw-2806 841 5 supp supp PROPN taxlaw-2806 841 6 . . PUNCT taxlaw-2806 842 1 2009 2009 NUM taxlaw-2806 842 2 , , PUNCT taxlaw-2806 842 3 i.r.c i.r.c NOUN taxlaw-2806 842 4 . . PUNCT taxlaw-2806 843 1 § § PROPN taxlaw-2806 843 2 56 56 NUM taxlaw-2806 843 3 ( ( PUNCT taxlaw-2806 843 4 west west NOUN taxlaw-2806 843 5 supp supp PROPN taxlaw-2806 843 6 . . PUNCT taxlaw-2806 844 1 2010 2010 NUM taxlaw-2806 844 2 ) ) PUNCT taxlaw-2806 844 3 . . PUNCT taxlaw-2806 845 1 174 174 NUM taxlaw-2806 845 2 i.r.c i.r.c NOUN taxlaw-2806 845 3 . . PUNCT taxlaw-2806 846 1 § § PROPN taxlaw-2806 846 2 151 151 NUM taxlaw-2806 846 3 ( ( PUNCT taxlaw-2806 846 4 2006 2006 NUM taxlaw-2806 846 5 ) ) PUNCT taxlaw-2806 846 6 . . PUNCT taxlaw-2806 847 1 175 175 NUM taxlaw-2806 847 2 i.r.c i.r.c NOUN taxlaw-2806 847 3 . . PUNCT taxlaw-2806 848 1 § § PROPN taxlaw-2806 848 2 68 68 NUM taxlaw-2806 848 3 ( ( PUNCT taxlaw-2806 848 4 2006 2006 NUM taxlaw-2806 848 5 ) ) PUNCT taxlaw-2806 848 6 . . PUNCT taxlaw-2806 849 1 this this DET taxlaw-2806 849 2 phaseout phaseout NOUN taxlaw-2806 849 3 is be AUX taxlaw-2806 849 4 currently currently ADV taxlaw-2806 849 5 repealed repeal VERB taxlaw-2806 849 6 through through ADP taxlaw-2806 849 7 2012 2012 NUM taxlaw-2806 849 8 . . PUNCT taxlaw-2806 850 1 tax tax NOUN taxlaw-2806 850 2 relief relief NOUN taxlaw-2806 850 3 act act NOUN taxlaw-2806 850 4 of of ADP taxlaw-2806 850 5 2010 2010 NUM taxlaw-2806 850 6 , , PUNCT taxlaw-2806 850 7 § § PROPN taxlaw-2806 850 8 101 101 NUM taxlaw-2806 850 9 . . PUNCT taxlaw-2806 851 1 176 176 NUM taxlaw-2806 851 2 staff staff NOUN taxlaw-2806 851 3 of of ADP taxlaw-2806 851 4 joint joint ADJ taxlaw-2806 851 5 comm comm NOUN taxlaw-2806 851 6 . . PUNCT taxlaw-2806 852 1 on on ADP taxlaw-2806 852 2 tax’n tax’n NUM taxlaw-2806 852 3 , , PUNCT taxlaw-2806 852 4 111th 111th ADJ taxlaw-2806 852 5 cong cong NOUN taxlaw-2806 852 6 . . PUNCT taxlaw-2806 852 7 , , PUNCT taxlaw-2806 852 8 estimates estimate NOUN taxlaw-2806 852 9 of of ADP taxlaw-2806 852 10 federal federal ADJ taxlaw-2806 852 11 tax tax NOUN taxlaw-2806 852 12 expenditures expenditure NOUN taxlaw-2806 852 13 for for ADP taxlaw-2806 852 14 fiscal fiscal ADJ taxlaw-2806 852 15 years year NOUN taxlaw-2806 852 16 2009 2009 NUM taxlaw-2806 852 17 - - SYM taxlaw-2806 852 18 2013 2013 NUM taxlaw-2806 852 19 , , PUNCT taxlaw-2806 852 20 at at ADP taxlaw-2806 852 21 54 54 NUM taxlaw-2806 852 22 ( ( PUNCT taxlaw-2806 852 23 joint joint ADJ taxlaw-2806 852 24 comm comm NOUN taxlaw-2806 852 25 . . PUNCT taxlaw-2806 853 1 print print NOUN taxlaw-2806 853 2 2010 2010 NUM taxlaw-2806 853 3 ) ) PUNCT taxlaw-2806 853 4 . . PUNCT taxlaw-2806 854 1 177 177 NUM taxlaw-2806 854 2 see see VERB taxlaw-2806 854 3 , , PUNCT taxlaw-2806 854 4 e.g. e.g. ADV taxlaw-2806 854 5 , , PUNCT taxlaw-2806 854 6 i.r.c i.r.c NOUN taxlaw-2806 854 7 . . PUNCT taxlaw-2806 855 1 § § PROPN taxlaw-2806 855 2 § § PROPN taxlaw-2806 855 3 62(a)(2 62(a)(2 NUM taxlaw-2806 855 4 ) ) PUNCT taxlaw-2806 855 5 , , PUNCT taxlaw-2806 855 6 ( ( PUNCT taxlaw-2806 855 7 17 17 NUM taxlaw-2806 855 8 ) ) PUNCT taxlaw-2806 855 9 , , PUNCT taxlaw-2806 855 10 ( ( PUNCT taxlaw-2806 855 11 18 18 NUM taxlaw-2806 855 12 ) ) PUNCT taxlaw-2806 855 13 , , PUNCT taxlaw-2806 855 14 ( ( PUNCT taxlaw-2806 855 15 19 19 NUM taxlaw-2806 855 16 ) ) PUNCT taxlaw-2806 855 17 ( ( PUNCT taxlaw-2806 855 18 west west NOUN taxlaw-2806 855 19 supp supp PROPN taxlaw-2806 855 20 . . PUNCT taxlaw-2806 856 1 2010 2010 NUM taxlaw-2806 856 2 ) ) PUNCT taxlaw-2806 856 3 . . PUNCT taxlaw-2806 857 1 178 178 NUM taxlaw-2806 857 2 for for ADP taxlaw-2806 857 3 2011 2011 NUM taxlaw-2806 857 4 , , PUNCT taxlaw-2806 857 5 the the DET taxlaw-2806 857 6 standard standard ADJ taxlaw-2806 857 7 deduction deduction NOUN taxlaw-2806 857 8 is be AUX taxlaw-2806 857 9 $ $ SYM taxlaw-2806 857 10 5,800 5,800 NUM taxlaw-2806 857 11 for for ADP taxlaw-2806 857 12 single single ADJ taxlaw-2806 857 13 taxpayers taxpayer NOUN taxlaw-2806 857 14 and and CCONJ taxlaw-2806 857 15 $ $ SYM taxlaw-2806 857 16 11,600 11,600 NUM taxlaw-2806 857 17 for for ADP taxlaw-2806 857 18 married married ADJ taxlaw-2806 857 19 taxpayers taxpayer NOUN taxlaw-2806 857 20 . . PUNCT taxlaw-2806 858 1 i.r.s i.r.s PROPN taxlaw-2806 858 2 . . PUNCT taxlaw-2806 859 1 news news NOUN taxlaw-2806 859 2 release release NOUN taxlaw-2806 859 3 ir-2010 ir-2010 NOUN taxlaw-2806 859 4 - - PUNCT taxlaw-2806 859 5 127 127 NUM taxlaw-2806 859 6 ( ( PUNCT taxlaw-2806 859 7 dec dec PROPN taxlaw-2806 859 8 . . PROPN taxlaw-2806 859 9 23 23 NUM taxlaw-2806 859 10 , , PUNCT taxlaw-2806 859 11 2010 2010 NUM taxlaw-2806 859 12 ) ) PUNCT taxlaw-2806 859 13 . . PUNCT taxlaw-2806 860 1 179 179 NUM taxlaw-2806 860 2 christine christine PROPN taxlaw-2806 860 3 scott scott PROPN taxlaw-2806 860 4 , , PUNCT taxlaw-2806 860 5 cong cong PROPN taxlaw-2806 860 6 . . PUNCT taxlaw-2806 861 1 research research NOUN taxlaw-2806 861 2 serv serv PROPN taxlaw-2806 861 3 . . PROPN taxlaw-2806 861 4 , , PUNCT taxlaw-2806 861 5 rl31768 rl31768 PROPN taxlaw-2806 861 6 , , PUNCT taxlaw-2806 861 7 the the DET taxlaw-2806 861 8 earned earn VERB taxlaw-2806 861 9 income income NOUN taxlaw-2806 861 10 tax tax NOUN taxlaw-2806 861 11 credit credit NOUN taxlaw-2806 861 12 : : PUNCT taxlaw-2806 861 13 an an DET taxlaw-2806 861 14 overview overview NOUN taxlaw-2806 861 15 1 1 NUM taxlaw-2806 861 16 ( ( PUNCT taxlaw-2806 861 17 2010 2010 NUM taxlaw-2806 861 18 ) ) PUNCT taxlaw-2806 861 19 . . PUNCT taxlaw-2806 862 1 180 180 NUM taxlaw-2806 862 2 thomas thomas PROPN taxlaw-2806 862 3 hungerford hungerford PROPN taxlaw-2806 862 4 , , PUNCT taxlaw-2806 862 5 cong cong PROPN taxlaw-2806 862 6 . . PUNCT taxlaw-2806 863 1 research research NOUN taxlaw-2806 863 2 serv serv PROPN taxlaw-2806 863 3 . . PUNCT taxlaw-2806 863 4 , , PUNCT taxlaw-2806 863 5 rl33641 rl33641 PROPN taxlaw-2806 863 6 , , PUNCT taxlaw-2806 863 7 tax tax NOUN taxlaw-2806 863 8 expenditures expenditure NOUN taxlaw-2806 863 9 : : PUNCT taxlaw-2806 863 10 trends trend NOUN taxlaw-2806 863 11 and and CCONJ taxlaw-2806 863 12 critiques critique NOUN taxlaw-2806 863 13 14 14 NUM taxlaw-2806 863 14 - - SYM taxlaw-2806 863 15 16 16 NUM taxlaw-2806 863 16 ( ( PUNCT taxlaw-2806 863 17 2008 2008 NUM taxlaw-2806 863 18 ) ) PUNCT taxlaw-2806 863 19 . . PUNCT taxlaw-2806 864 1 2011 2011 NUM taxlaw-2806 864 2 ] ] PUNCT taxlaw-2806 864 3 tax tax NOUN taxlaw-2806 864 4 expenditures expenditure NOUN taxlaw-2806 864 5 , , PUNCT taxlaw-2806 864 6 reform reform NOUN taxlaw-2806 864 7 , , PUNCT taxlaw-2806 864 8 and and CCONJ taxlaw-2806 864 9 distributive distributive ADJ taxlaw-2806 864 10 justice justice NOUN taxlaw-2806 864 11 31 31 NUM taxlaw-2806 864 12 spending spending NOUN taxlaw-2806 864 13 programs program NOUN taxlaw-2806 864 14 to to PART taxlaw-2806 864 15 replace replace VERB taxlaw-2806 864 16 the the DET taxlaw-2806 864 17 safety safety NOUN taxlaw-2806 864 18 net net NOUN taxlaw-2806 864 19 that that PRON taxlaw-2806 864 20 these these DET taxlaw-2806 864 21 tax tax NOUN taxlaw-2806 864 22 provisions provision NOUN taxlaw-2806 864 23 currently currently ADV taxlaw-2806 864 24 offer offer VERB taxlaw-2806 864 25 . . PUNCT taxlaw-2806 865 1 it it PRON taxlaw-2806 865 2 might might AUX taxlaw-2806 865 3 be be AUX taxlaw-2806 865 4 good good ADJ taxlaw-2806 865 5 policy policy NOUN taxlaw-2806 865 6 design design NOUN taxlaw-2806 865 7 to to PART taxlaw-2806 865 8 replace replace VERB taxlaw-2806 865 9 some some PRON taxlaw-2806 865 10 of of ADP taxlaw-2806 865 11 these these DET taxlaw-2806 865 12 programs program NOUN taxlaw-2806 865 13 with with ADP taxlaw-2806 865 14 direct direct ADJ taxlaw-2806 865 15 spending spending NOUN taxlaw-2806 865 16 alternatives alternative NOUN taxlaw-2806 865 17 , , PUNCT taxlaw-2806 865 18 but but CCONJ taxlaw-2806 865 19 the the DET taxlaw-2806 865 20 total total ADJ taxlaw-2806 865 21 revenue revenue NOUN taxlaw-2806 865 22 savings saving NOUN taxlaw-2806 865 23 from from ADP taxlaw-2806 865 24 tax tax NOUN taxlaw-2806 865 25 reform reform NOUN taxlaw-2806 865 26 will will AUX taxlaw-2806 865 27 be be AUX taxlaw-2806 865 28 significantly significantly ADV taxlaw-2806 865 29 less less ADJ taxlaw-2806 865 30 if if SCONJ taxlaw-2806 865 31 tax tax NOUN taxlaw-2806 865 32 expenditures expenditure NOUN taxlaw-2806 865 33 are be AUX taxlaw-2806 865 34 replaced replace VERB taxlaw-2806 865 35 with with ADP taxlaw-2806 865 36 direct direct ADJ taxlaw-2806 865 37 spending spending NOUN taxlaw-2806 865 38 , , PUNCT taxlaw-2806 865 39 than than SCONJ taxlaw-2806 865 40 if if SCONJ taxlaw-2806 865 41 they they PRON taxlaw-2806 865 42 are be AUX taxlaw-2806 865 43 simply simply ADV taxlaw-2806 865 44 repealed.181 repealed.181 VERB taxlaw-2806 865 45 the the DET taxlaw-2806 865 46 extension extension NOUN taxlaw-2806 865 47 of of ADP taxlaw-2806 865 48 tax tax NOUN taxlaw-2806 865 49 expenditures expenditure NOUN taxlaw-2806 865 50 to to PART taxlaw-2806 865 51 provide provide VERB taxlaw-2806 865 52 greater great ADJ taxlaw-2806 865 53 benefits benefit NOUN taxlaw-2806 865 54 to to PART taxlaw-2806 865 55 lower low ADJ taxlaw-2806 865 56 income income NOUN taxlaw-2806 865 57 individuals individual NOUN taxlaw-2806 865 58 has have AUX taxlaw-2806 865 59 apparently apparently ADV taxlaw-2806 865 60 made make VERB taxlaw-2806 865 61 them they PRON taxlaw-2806 865 62 more more ADV taxlaw-2806 865 63 objectionable objectionable ADJ taxlaw-2806 865 64 to to ADP taxlaw-2806 865 65 more more ADJ taxlaw-2806 865 66 people people NOUN taxlaw-2806 865 67 , , PUNCT taxlaw-2806 865 68 rather rather ADV taxlaw-2806 865 69 than than ADP taxlaw-2806 865 70 more more ADV taxlaw-2806 865 71 acceptable acceptable ADJ taxlaw-2806 865 72 to to PART taxlaw-2806 865 73 surrey surrey VERB taxlaw-2806 865 74 ’s ’s PART taxlaw-2806 865 75 successors successor NOUN taxlaw-2806 865 76 . . PUNCT taxlaw-2806 866 1 the the DET taxlaw-2806 866 2 contemporary contemporary ADJ taxlaw-2806 866 3 attack attack NOUN taxlaw-2806 866 4 on on ADP taxlaw-2806 866 5 tax tax NOUN taxlaw-2806 866 6 expenditures expenditure NOUN taxlaw-2806 866 7 comes come VERB taxlaw-2806 866 8 from from ADP taxlaw-2806 866 9 across across ADP taxlaw-2806 866 10 the the DET taxlaw-2806 866 11 political political ADJ taxlaw-2806 866 12 spectrum,182 spectrum,182 NOUN taxlaw-2806 866 13 and and CCONJ taxlaw-2806 866 14 tax tax NOUN taxlaw-2806 866 15 expenditures expenditure NOUN taxlaw-2806 866 16 currently currently ADV taxlaw-2806 866 17 reflect reflect VERB taxlaw-2806 866 18 policies policy NOUN taxlaw-2806 866 19 that that PRON taxlaw-2806 866 20 run run VERB taxlaw-2806 866 21 the the DET taxlaw-2806 866 22 gamut gamut NOUN taxlaw-2806 866 23 from from ADP taxlaw-2806 866 24 increasing increase VERB taxlaw-2806 866 25 the the DET taxlaw-2806 866 26 international international ADJ taxlaw-2806 866 27 competitiveness competitiveness NOUN taxlaw-2806 866 28 of of ADP taxlaw-2806 866 29 u.s u.s PROPN taxlaw-2806 866 30 . . PROPN taxlaw-2806 866 31 companies company NOUN taxlaw-2806 866 32 and and CCONJ taxlaw-2806 866 33 encouraging encourage VERB taxlaw-2806 866 34 business business NOUN taxlaw-2806 866 35 investment investment NOUN taxlaw-2806 866 36 to to ADP taxlaw-2806 866 37 alleviating alleviate VERB taxlaw-2806 866 38 the the DET taxlaw-2806 866 39 costs cost NOUN taxlaw-2806 866 40 of of ADP taxlaw-2806 866 41 children child NOUN taxlaw-2806 866 42 and and CCONJ taxlaw-2806 866 43 making make VERB taxlaw-2806 866 44 work work NOUN taxlaw-2806 866 45 pay pay NOUN taxlaw-2806 866 46 for for ADP taxlaw-2806 866 47 low low ADJ taxlaw-2806 866 48 - - PUNCT taxlaw-2806 866 49 income income NOUN taxlaw-2806 866 50 wage wage NOUN taxlaw-2806 866 51 - - PUNCT taxlaw-2806 866 52 earners earner NOUN taxlaw-2806 866 53 . . PUNCT taxlaw-2806 867 1 in in ADP taxlaw-2806 867 2 short short ADJ taxlaw-2806 867 3 , , PUNCT taxlaw-2806 867 4 there there PRON taxlaw-2806 867 5 are be VERB taxlaw-2806 867 6 tax tax NOUN taxlaw-2806 867 7 expenditures expenditure NOUN taxlaw-2806 867 8 for for SCONJ taxlaw-2806 867 9 everyone everyone PRON taxlaw-2806 867 10 to to PART taxlaw-2806 867 11 hate hate VERB taxlaw-2806 867 12 . . PUNCT taxlaw-2806 868 1 nevertheless nevertheless ADV taxlaw-2806 868 2 , , PUNCT taxlaw-2806 868 3 it it PRON taxlaw-2806 868 4 is be AUX taxlaw-2806 868 5 bizarre bizarre ADJ taxlaw-2806 868 6 to to PART taxlaw-2806 868 7 imagine imagine VERB taxlaw-2806 868 8 that that SCONJ taxlaw-2806 868 9 such such DET taxlaw-2806 868 10 a a DET taxlaw-2806 868 11 diverse diverse ADJ taxlaw-2806 868 12 set set NOUN taxlaw-2806 868 13 of of ADP taxlaw-2806 868 14 provisions provision NOUN taxlaw-2806 868 15 could could AUX taxlaw-2806 868 16 be be AUX taxlaw-2806 868 17 uniformly uniformly ADV taxlaw-2806 868 18 repugnant repugnant ADJ taxlaw-2806 868 19 to to ADP taxlaw-2806 868 20 so so ADV taxlaw-2806 868 21 many many ADJ taxlaw-2806 868 22 people people NOUN taxlaw-2806 868 23 . . PUNCT taxlaw-2806 869 1 these these DET taxlaw-2806 869 2 diverse diverse ADJ taxlaw-2806 869 3 federal federal ADJ taxlaw-2806 869 4 policies policy NOUN taxlaw-2806 869 5 would would AUX taxlaw-2806 869 6 never never ADV taxlaw-2806 869 7 be be AUX taxlaw-2806 869 8 lumped lump VERB taxlaw-2806 869 9 together together ADV taxlaw-2806 869 10 and and CCONJ taxlaw-2806 869 11 repealed repeal VERB taxlaw-2806 869 12 if if SCONJ taxlaw-2806 869 13 they they PRON taxlaw-2806 869 14 did do AUX taxlaw-2806 869 15 not not PART taxlaw-2806 869 16 share share VERB taxlaw-2806 869 17 the the DET taxlaw-2806 869 18 administrative administrative ADJ taxlaw-2806 869 19 mechanism mechanism NOUN taxlaw-2806 869 20 of of ADP taxlaw-2806 869 21 the the DET taxlaw-2806 869 22 tax tax NOUN taxlaw-2806 869 23 system system NOUN taxlaw-2806 869 24 . . PUNCT taxlaw-2806 870 1 the the DET taxlaw-2806 870 2 fiscal fiscal ADJ taxlaw-2806 870 3 commission commission NOUN taxlaw-2806 870 4 and and CCONJ taxlaw-2806 870 5 bipartisan bipartisan ADJ taxlaw-2806 870 6 policy policy NOUN taxlaw-2806 870 7 center center NOUN taxlaw-2806 870 8 were be AUX taxlaw-2806 870 9 significantly significantly ADV taxlaw-2806 870 10 more more ADV taxlaw-2806 870 11 reflective reflective ADJ taxlaw-2806 870 12 in in ADP taxlaw-2806 870 13 considering consider VERB taxlaw-2806 870 14 cuts cut NOUN taxlaw-2806 870 15 in in ADP taxlaw-2806 870 16 direct direct ADJ taxlaw-2806 870 17 spending spending NOUN taxlaw-2806 870 18 than than SCONJ taxlaw-2806 870 19 they they PRON taxlaw-2806 870 20 were be AUX taxlaw-2806 870 21 in in ADP taxlaw-2806 870 22 considering consider VERB taxlaw-2806 870 23 cuts cut NOUN taxlaw-2806 870 24 in in ADP taxlaw-2806 870 25 tax tax NOUN taxlaw-2806 870 26 - - PUNCT taxlaw-2806 870 27 based base VERB taxlaw-2806 870 28 spending spending NOUN taxlaw-2806 870 29 . . PUNCT taxlaw-2806 871 1 congress congress PROPN taxlaw-2806 871 2 must must AUX taxlaw-2806 871 3 approach approach VERB taxlaw-2806 871 4 tax tax NOUN taxlaw-2806 871 5 reform reform NOUN taxlaw-2806 871 6 with with ADP taxlaw-2806 871 7 the the DET taxlaw-2806 871 8 same same ADJ taxlaw-2806 871 9 attention attention NOUN taxlaw-2806 871 10 to to ADP taxlaw-2806 871 11 detail detail NOUN taxlaw-2806 871 12 . . PUNCT taxlaw-2806 872 1 iv iv X taxlaw-2806 872 2 . . PUNCT taxlaw-2806 873 1 the the DET taxlaw-2806 873 2 tax tax NOUN taxlaw-2806 873 3 expenditure expenditure NOUN taxlaw-2806 873 4 budget budget NOUN taxlaw-2806 873 5 can can AUX taxlaw-2806 873 6 not not PART taxlaw-2806 873 7 bear bear VERB taxlaw-2806 873 8 the the DET taxlaw-2806 873 9 responsibility responsibility NOUN taxlaw-2806 873 10 for for ADP taxlaw-2806 873 11 reform reform NOUN taxlaw-2806 873 12 any any DET taxlaw-2806 873 13 proposal proposal NOUN taxlaw-2806 873 14 to to PART taxlaw-2806 873 15 eliminate eliminate VERB taxlaw-2806 873 16 all all DET taxlaw-2806 873 17 tax tax NOUN taxlaw-2806 873 18 expenditures expenditure NOUN taxlaw-2806 873 19 puts put VERB taxlaw-2806 873 20 more more ADJ taxlaw-2806 873 21 pressure pressure NOUN taxlaw-2806 873 22 on on ADP taxlaw-2806 873 23 the the DET taxlaw-2806 873 24 definition definition NOUN taxlaw-2806 873 25 of of ADP taxlaw-2806 873 26 what what PRON taxlaw-2806 873 27 constitutes constitute VERB taxlaw-2806 873 28 a a DET taxlaw-2806 873 29 tax tax NOUN taxlaw-2806 873 30 expenditure expenditure NOUN taxlaw-2806 873 31 than than SCONJ taxlaw-2806 873 32 it it PRON taxlaw-2806 873 33 can can AUX taxlaw-2806 873 34 bear bear VERB taxlaw-2806 873 35 . . PUNCT taxlaw-2806 874 1 until until ADP taxlaw-2806 874 2 now now ADV taxlaw-2806 874 3 , , PUNCT taxlaw-2806 874 4 the the DET taxlaw-2806 874 5 tax tax NOUN taxlaw-2806 874 6 expenditure expenditure NOUN taxlaw-2806 874 7 budget budget NOUN taxlaw-2806 874 8 has have AUX taxlaw-2806 874 9 primarily primarily ADV taxlaw-2806 874 10 been be AUX taxlaw-2806 874 11 an an DET taxlaw-2806 874 12 informational informational ADJ taxlaw-2806 874 13 tool.183 tool.183 NOUN taxlaw-2806 874 14 but but CCONJ taxlaw-2806 874 15 the the DET taxlaw-2806 874 16 repeal repeal NOUN taxlaw-2806 874 17 of of ADP taxlaw-2806 874 18 all all DET taxlaw-2806 874 19 tax tax NOUN taxlaw-2806 874 20 expenditures expenditure NOUN taxlaw-2806 874 21 makes make VERB taxlaw-2806 874 22 that that DET taxlaw-2806 874 23 budget budget NOUN taxlaw-2806 874 24 the the DET taxlaw-2806 874 25 litmus litmus NOUN taxlaw-2806 874 26 test test NOUN taxlaw-2806 874 27 for for ADP taxlaw-2806 874 28 acceptable acceptable ADJ taxlaw-2806 874 29 tax tax NOUN taxlaw-2806 874 30 rules rule NOUN taxlaw-2806 874 31 , , PUNCT taxlaw-2806 874 32 a a DET taxlaw-2806 874 33 burden burden NOUN taxlaw-2806 874 34 too too ADV taxlaw-2806 874 35 heavy heavy ADJ taxlaw-2806 874 36 for for ADP taxlaw-2806 874 37 an an DET taxlaw-2806 874 38 informational informational ADJ taxlaw-2806 874 39 project project NOUN taxlaw-2806 874 40 . . PUNCT taxlaw-2806 875 1 even even ADV taxlaw-2806 875 2 prior prior ADV taxlaw-2806 875 3 to to ADP taxlaw-2806 875 4 the the DET taxlaw-2806 875 5 current current ADJ taxlaw-2806 875 6 plans plan NOUN taxlaw-2806 875 7 to to PART taxlaw-2806 875 8 remove remove VERB taxlaw-2806 875 9 all all DET taxlaw-2806 875 10 tax tax NOUN taxlaw-2806 875 11 expenditures expenditure NOUN taxlaw-2806 875 12 , , PUNCT taxlaw-2806 875 13 the the DET taxlaw-2806 875 14 tax tax NOUN taxlaw-2806 875 15 expenditure expenditure NOUN taxlaw-2806 875 16 budget budget NOUN taxlaw-2806 875 17 has have AUX taxlaw-2806 875 18 been be AUX taxlaw-2806 875 19 a a DET taxlaw-2806 875 20 hit hit NOUN taxlaw-2806 875 21 list list NOUN taxlaw-2806 875 22 for for ADP taxlaw-2806 875 23 lawmakers lawmaker NOUN taxlaw-2806 875 24 searching search VERB taxlaw-2806 875 25 for for ADP taxlaw-2806 875 26 revenue,184 revenue,184 NOUN taxlaw-2806 875 27 and and CCONJ taxlaw-2806 875 28 categorization categorization VERB taxlaw-2806 875 29 as as ADP taxlaw-2806 875 30 integral integral ADJ taxlaw-2806 875 31 to to ADP taxlaw-2806 875 32 the the DET taxlaw-2806 875 33 revenue revenue NOUN taxlaw-2806 875 34 - - PUNCT taxlaw-2806 875 35 raising raise VERB taxlaw-2806 875 36 function function NOUN taxlaw-2806 875 37 has have AUX taxlaw-2806 875 38 protected protect VERB taxlaw-2806 875 39 a a DET taxlaw-2806 875 40 provision provision NOUN taxlaw-2806 875 41 from from ADP taxlaw-2806 875 42 that that DET taxlaw-2806 875 43 search.185 search.185 NOUN taxlaw-2806 875 44 to to PART taxlaw-2806 875 45 hang hang VERB taxlaw-2806 875 46 tax tax NOUN taxlaw-2806 875 47 reform reform NOUN taxlaw-2806 875 48 on on ADP taxlaw-2806 875 49 an an DET taxlaw-2806 875 50 informational informational ADJ taxlaw-2806 875 51 document document NOUN taxlaw-2806 875 52 elevates elevate VERB taxlaw-2806 875 53 the the DET taxlaw-2806 875 54 purpose purpose NOUN taxlaw-2806 875 55 that that SCONJ taxlaw-2806 875 56 the the DET taxlaw-2806 875 57 document document NOUN taxlaw-2806 875 58 serves serve VERB taxlaw-2806 875 59 , , PUNCT taxlaw-2806 875 60 and and CCONJ taxlaw-2806 875 61 as as SCONJ taxlaw-2806 875 62 the the DET taxlaw-2806 875 63 stakes stake NOUN taxlaw-2806 875 64 rise rise VERB taxlaw-2806 875 65 , , PUNCT taxlaw-2806 875 66 there there PRON taxlaw-2806 875 67 is be VERB taxlaw-2806 875 68 likely likely ADJ taxlaw-2806 875 69 to to PART taxlaw-2806 875 70 be be AUX taxlaw-2806 875 71 even even ADV taxlaw-2806 875 72 less less ADJ taxlaw-2806 875 73 consensus consensus NOUN taxlaw-2806 875 74 on on ADP taxlaw-2806 875 75 the the DET taxlaw-2806 875 76 provisions provision NOUN taxlaw-2806 875 77 to to PART taxlaw-2806 875 78 be be AUX taxlaw-2806 875 79 included include VERB taxlaw-2806 875 80 as as ADP taxlaw-2806 875 81 tax tax NOUN taxlaw-2806 875 82 expenditures expenditure NOUN taxlaw-2806 875 83 . . PUNCT taxlaw-2806 876 1 if if SCONJ taxlaw-2806 876 2 provisions provision NOUN taxlaw-2806 876 3 of of ADP taxlaw-2806 876 4 the the DET taxlaw-2806 876 5 tax tax NOUN taxlaw-2806 876 6 law law NOUN taxlaw-2806 876 7 are be AUX taxlaw-2806 876 8 to to PART taxlaw-2806 876 9 be be AUX taxlaw-2806 876 10 divided divide VERB taxlaw-2806 876 11 into into ADP taxlaw-2806 876 12 tax tax NOUN taxlaw-2806 876 13 expenditures expenditure NOUN taxlaw-2806 876 14 , , PUNCT taxlaw-2806 876 15 which which PRON taxlaw-2806 876 16 are be AUX taxlaw-2806 876 17 bad bad ADJ taxlaw-2806 876 18 , , PUNCT taxlaw-2806 876 19 and and CCONJ taxlaw-2806 876 20 provisions provision NOUN taxlaw-2806 876 21 that that PRON taxlaw-2806 876 22 make make VERB taxlaw-2806 876 23 up up ADP taxlaw-2806 876 24 the the DET taxlaw-2806 876 25 necessary necessary ADJ taxlaw-2806 876 26 structure structure NOUN taxlaw-2806 876 27 of of ADP taxlaw-2806 876 28 the the DET taxlaw-2806 876 29 tax tax NOUN taxlaw-2806 876 30 , , PUNCT taxlaw-2806 876 31 which which PRON taxlaw-2806 876 32 are be AUX taxlaw-2806 876 33 good good ADJ taxlaw-2806 876 34 , , PUNCT taxlaw-2806 876 35 then then ADV taxlaw-2806 876 36 a a DET taxlaw-2806 876 37 sharp sharp ADJ taxlaw-2806 876 38 line line NOUN taxlaw-2806 876 39 between between ADP taxlaw-2806 876 40 those those DET taxlaw-2806 876 41 categories category NOUN taxlaw-2806 876 42 must must AUX taxlaw-2806 876 43 be be AUX taxlaw-2806 876 44 drawn draw VERB taxlaw-2806 876 45 . . PUNCT taxlaw-2806 877 1 for for ADP taxlaw-2806 877 2 example example NOUN taxlaw-2806 877 3 , , PUNCT taxlaw-2806 877 4 a a DET taxlaw-2806 877 5 tax tax NOUN taxlaw-2806 877 6 based base VERB taxlaw-2806 877 7 on on ADP taxlaw-2806 877 8 net net ADJ taxlaw-2806 877 9 181 181 NUM taxlaw-2806 877 10 the the DET taxlaw-2806 877 11 total total ADJ taxlaw-2806 877 12 tax tax NOUN taxlaw-2806 877 13 expenditure expenditure NOUN taxlaw-2806 877 14 for for ADP taxlaw-2806 877 15 the the DET taxlaw-2806 877 16 earned earn VERB taxlaw-2806 877 17 income income NOUN taxlaw-2806 877 18 tax tax NOUN taxlaw-2806 877 19 credit credit NOUN taxlaw-2806 877 20 for for ADP taxlaw-2806 877 21 2008 2008 NUM taxlaw-2806 877 22 - - SYM taxlaw-2806 877 23 2012 2012 NUM taxlaw-2806 877 24 , , PUNCT taxlaw-2806 877 25 including include VERB taxlaw-2806 877 26 both both CCONJ taxlaw-2806 877 27 the the DET taxlaw-2806 877 28 refundable refundable ADJ taxlaw-2806 877 29 and and CCONJ taxlaw-2806 877 30 nonrefundable nonrefundable ADJ taxlaw-2806 877 31 portions portion NOUN taxlaw-2806 877 32 , , PUNCT taxlaw-2806 877 33 was be AUX taxlaw-2806 877 34 estimated estimate VERB taxlaw-2806 877 35 to to PART taxlaw-2806 877 36 be be AUX taxlaw-2806 877 37 $ $ SYM taxlaw-2806 877 38 250 250 NUM taxlaw-2806 877 39 billion billion NUM taxlaw-2806 877 40 . . PUNCT taxlaw-2806 878 1 see see VERB taxlaw-2806 878 2 staff staff NOUN taxlaw-2806 878 3 of of ADP taxlaw-2806 878 4 joint joint ADJ taxlaw-2806 878 5 comm comm NOUN taxlaw-2806 878 6 . . PUNCT taxlaw-2806 879 1 on on ADP taxlaw-2806 879 2 tax’n tax’n NUM taxlaw-2806 879 3 , , PUNCT taxlaw-2806 879 4 110th 110th ADJ taxlaw-2806 879 5 cong cong NOUN taxlaw-2806 879 6 . . PUNCT taxlaw-2806 879 7 , , PUNCT taxlaw-2806 879 8 estimates estimate NOUN taxlaw-2806 879 9 of of ADP taxlaw-2806 879 10 federal federal ADJ taxlaw-2806 879 11 tax tax NOUN taxlaw-2806 879 12 expenditures expenditure NOUN taxlaw-2806 879 13 for for ADP taxlaw-2806 879 14 fiscal fiscal ADJ taxlaw-2806 879 15 years year NOUN taxlaw-2806 879 16 2008 2008 NUM taxlaw-2806 879 17 - - SYM taxlaw-2806 879 18 2012 2012 NUM taxlaw-2806 879 19 , , PUNCT taxlaw-2806 879 20 at at ADP taxlaw-2806 879 21 50 50 NUM taxlaw-2806 879 22 , , PUNCT taxlaw-2806 879 23 58 58 NUM taxlaw-2806 879 24 ( ( PUNCT taxlaw-2806 879 25 joint joint ADJ taxlaw-2806 879 26 comm comm NOUN taxlaw-2806 879 27 . . PUNCT taxlaw-2806 880 1 print print NOUN taxlaw-2806 880 2 2008 2008 NUM taxlaw-2806 880 3 ) ) PUNCT taxlaw-2806 880 4 . . PUNCT taxlaw-2806 881 1 182 182 NUM taxlaw-2806 881 2 on on ADP taxlaw-2806 881 3 the the DET taxlaw-2806 881 4 right right NOUN taxlaw-2806 881 5 , , PUNCT taxlaw-2806 881 6 see see VERB taxlaw-2806 881 7 martin martin PROPN taxlaw-2806 881 8 feldstein feldstein PROPN taxlaw-2806 881 9 , , PUNCT taxlaw-2806 881 10 the the DET taxlaw-2806 881 11 ‘ ' PUNCT taxlaw-2806 881 12 tax tax NOUN taxlaw-2806 881 13 expenditure expenditure NOUN taxlaw-2806 881 14 ’ ' PUNCT taxlaw-2806 881 15 solution solution NOUN taxlaw-2806 881 16 for for ADP taxlaw-2806 881 17 our our PRON taxlaw-2806 881 18 national national ADJ taxlaw-2806 881 19 debt debt NOUN taxlaw-2806 881 20 , , PUNCT taxlaw-2806 881 21 wall wall PROPN taxlaw-2806 881 22 st st PROPN taxlaw-2806 881 23 . . PROPN taxlaw-2806 881 24 j. j. PROPN taxlaw-2806 881 25 , , PUNCT taxlaw-2806 881 26 july july PROPN taxlaw-2806 881 27 20 20 NUM taxlaw-2806 881 28 , , PUNCT taxlaw-2806 881 29 2010 2010 NUM taxlaw-2806 881 30 ; ; PUNCT taxlaw-2806 881 31 bruce bruce PROPN taxlaw-2806 881 32 bartlett bartlett PROPN taxlaw-2806 881 33 , , PUNCT taxlaw-2806 881 34 spending spend VERB taxlaw-2806 881 35 through through ADP taxlaw-2806 881 36 the the DET taxlaw-2806 881 37 tax tax NOUN taxlaw-2806 881 38 code code PROPN taxlaw-2806 881 39 , , PUNCT taxlaw-2806 881 40 forbes forbes PROPN taxlaw-2806 881 41 , , PUNCT taxlaw-2806 881 42 may may AUX taxlaw-2806 881 43 28 28 NUM taxlaw-2806 881 44 , , PUNCT taxlaw-2806 881 45 2010 2010 NUM taxlaw-2806 881 46 ; ; PUNCT taxlaw-2806 881 47 n. n. PROPN taxlaw-2806 881 48 gregory gregory PROPN taxlaw-2806 881 49 mankiw mankiw PROPN taxlaw-2806 881 50 , , PUNCT taxlaw-2806 881 51 the the DET taxlaw-2806 881 52 blur blur NOUN taxlaw-2806 881 53 between between ADP taxlaw-2806 881 54 spending spending NOUN taxlaw-2806 881 55 and and CCONJ taxlaw-2806 881 56 taxes taxis NOUN taxlaw-2806 881 57 , , PUNCT taxlaw-2806 881 58 n.y n.y PROPN taxlaw-2806 881 59 . . PROPN taxlaw-2806 881 60 times times PROPN taxlaw-2806 881 61 , , PUNCT taxlaw-2806 881 62 nov nov PROPN taxlaw-2806 881 63 . . PROPN taxlaw-2806 881 64 20 20 NUM taxlaw-2806 881 65 , , PUNCT taxlaw-2806 881 66 2010 2010 NUM taxlaw-2806 881 67 , , PUNCT taxlaw-2806 881 68 at at ADP taxlaw-2806 881 69 bu5 bu5 NOUN taxlaw-2806 881 70 ; ; PUNCT taxlaw-2806 881 71 on on ADP taxlaw-2806 881 72 the the DET taxlaw-2806 881 73 left left NOUN taxlaw-2806 881 74 see see VERB taxlaw-2806 881 75 limiting limit VERB taxlaw-2806 881 76 tax tax NOUN taxlaw-2806 881 77 expenditures expenditure NOUN taxlaw-2806 881 78 must must AUX taxlaw-2806 881 79 be be AUX taxlaw-2806 881 80 part part NOUN taxlaw-2806 881 81 of of ADP taxlaw-2806 881 82 congress congress PROPN taxlaw-2806 881 83 ’s ’s PART taxlaw-2806 881 84 efforts effort NOUN taxlaw-2806 881 85 to to PART taxlaw-2806 881 86 balance balance VERB taxlaw-2806 881 87 the the DET taxlaw-2806 881 88 budget budget NOUN taxlaw-2806 881 89 , , PUNCT taxlaw-2806 881 90 citizens citizen NOUN taxlaw-2806 881 91 for for ADP taxlaw-2806 881 92 tax tax NOUN taxlaw-2806 881 93 justice justice NOUN taxlaw-2806 881 94 ( ( PUNCT taxlaw-2806 881 95 apr apr PROPN taxlaw-2806 881 96 . . PROPN taxlaw-2806 881 97 22 22 NUM taxlaw-2806 881 98 , , PUNCT taxlaw-2806 881 99 2010 2010 NUM taxlaw-2806 881 100 ) ) PUNCT taxlaw-2806 881 101 , , PUNCT taxlaw-2806 882 1 http://www.ctj.org/pdf/taxexpenditures.pdf http://www.ctj.org/pdf/taxexpenditures.pdf PROPN taxlaw-2806 882 2 ; ; PUNCT taxlaw-2806 882 3 jason jason PROPN taxlaw-2806 882 4 levitis levitis PROPN taxlaw-2806 882 5 , , PUNCT taxlaw-2806 882 6 nicholas nicholas PROPN taxlaw-2806 882 7 johnson johnson PROPN taxlaw-2806 882 8 , , PUNCT taxlaw-2806 882 9 & & CCONJ taxlaw-2806 882 10 jeremy jeremy PROPN taxlaw-2806 882 11 koulish koulish PROPN taxlaw-2806 882 12 , , PUNCT taxlaw-2806 882 13 ctr ctr PROPN taxlaw-2806 882 14 . . PUNCT taxlaw-2806 883 1 on on ADP taxlaw-2806 883 2 budget budget NOUN taxlaw-2806 883 3 & & CCONJ taxlaw-2806 883 4 pol’y pol’y NOUN taxlaw-2806 883 5 priorities priority NOUN taxlaw-2806 883 6 , , PUNCT taxlaw-2806 883 7 promoting promote VERB taxlaw-2806 883 8 state state NOUN taxlaw-2806 883 9 budget budget NOUN taxlaw-2806 883 10 accountability accountability NOUN taxlaw-2806 883 11 through through ADP taxlaw-2806 883 12 tax tax NOUN taxlaw-2806 883 13 expenditure expenditure NOUN taxlaw-2806 883 14 reporting reporting NOUN taxlaw-2806 883 15 ( ( PUNCT taxlaw-2806 883 16 2009 2009 NUM taxlaw-2806 883 17 ) ) PUNCT taxlaw-2806 883 18 . . PUNCT taxlaw-2806 884 1 the the DET taxlaw-2806 884 2 government government NOUN taxlaw-2806 884 3 agrees agree VERB taxlaw-2806 884 4 . . PUNCT taxlaw-2806 885 1 see see VERB taxlaw-2806 885 2 u.s u.s PROPN taxlaw-2806 885 3 . . PROPN taxlaw-2806 885 4 gov’t gov’t PROPN taxlaw-2806 885 5 accountability accountability NOUN taxlaw-2806 885 6 office office NOUN taxlaw-2806 885 7 , , PUNCT taxlaw-2806 885 8 gao-11 gao-11 NOUN taxlaw-2806 885 9 - - NOUN taxlaw-2806 885 10 318sp 318sp NOUN taxlaw-2806 885 11 , , PUNCT taxlaw-2806 885 12 opportunities opportunity NOUN taxlaw-2806 885 13 to to PART taxlaw-2806 885 14 reduce reduce VERB taxlaw-2806 885 15 potential potential ADJ taxlaw-2806 885 16 duplication duplication NOUN taxlaw-2806 885 17 in in ADP taxlaw-2806 885 18 government government NOUN taxlaw-2806 885 19 programs program NOUN taxlaw-2806 885 20 , , PUNCT taxlaw-2806 885 21 save save VERB taxlaw-2806 885 22 tax tax NOUN taxlaw-2806 885 23 dollars dollar NOUN taxlaw-2806 885 24 , , PUNCT taxlaw-2806 885 25 and and CCONJ taxlaw-2806 885 26 enhance enhance VERB taxlaw-2806 885 27 revenue revenue NOUN taxlaw-2806 885 28 ( ( PUNCT taxlaw-2806 885 29 2011 2011 NUM taxlaw-2806 885 30 ) ) PUNCT taxlaw-2806 885 31 . . PUNCT taxlaw-2806 886 1 183 183 NUM taxlaw-2806 886 2 see see VERB taxlaw-2806 886 3 sugin sugin NOUN taxlaw-2806 886 4 , , PUNCT taxlaw-2806 886 5 supra supra PROPN taxlaw-2806 886 6 note note NOUN taxlaw-2806 886 7 98 98 NUM taxlaw-2806 886 8 , , PUNCT taxlaw-2806 886 9 at at ADP taxlaw-2806 886 10 413 413 NUM taxlaw-2806 886 11 . . PUNCT taxlaw-2806 887 1 184 184 NUM taxlaw-2806 887 2 tax tax NOUN taxlaw-2806 887 3 expenditures expenditure NOUN taxlaw-2806 887 4 are be AUX taxlaw-2806 887 5 often often ADV taxlaw-2806 887 6 regarded regard VERB taxlaw-2806 887 7 as as ADP taxlaw-2806 887 8 “ " PUNCT taxlaw-2806 887 9 payfors payfor NOUN taxlaw-2806 887 10 ” " PUNCT taxlaw-2806 887 11 in in ADP taxlaw-2806 887 12 the the DET taxlaw-2806 887 13 budget budget NOUN taxlaw-2806 887 14 process process NOUN taxlaw-2806 887 15 . . PUNCT taxlaw-2806 888 1 see see VERB taxlaw-2806 888 2 kleinbard kleinbard ADJ taxlaw-2806 888 3 , , PUNCT taxlaw-2806 888 4 supra supra PROPN taxlaw-2806 888 5 note note NOUN taxlaw-2806 888 6 99 99 NUM taxlaw-2806 888 7 , , PUNCT taxlaw-2806 888 8 at at ADP taxlaw-2806 888 9 3 3 NUM taxlaw-2806 888 10 . . NOUN taxlaw-2806 888 11 185 185 NUM taxlaw-2806 888 12 see see NOUN taxlaw-2806 888 13 sugin sugin NOUN taxlaw-2806 888 14 , , PUNCT taxlaw-2806 888 15 supra supra PROPN taxlaw-2806 888 16 note note NOUN taxlaw-2806 888 17 98 98 NUM taxlaw-2806 888 18 , , PUNCT taxlaw-2806 888 19 at at ADP taxlaw-2806 888 20 413 413 NUM taxlaw-2806 888 21 - - SYM taxlaw-2806 888 22 17 17 NUM taxlaw-2806 888 23 . . PUNCT taxlaw-2806 888 24 32 32 NUM taxlaw-2806 888 25 columbia columbia PROPN taxlaw-2806 888 26 journal journal PROPN taxlaw-2806 888 27 of of ADP taxlaw-2806 888 28 tax tax NOUN taxlaw-2806 888 29 law law NOUN taxlaw-2806 888 30 [ [ X taxlaw-2806 888 31 vol.3:1 vol.3:1 NOUN taxlaw-2806 888 32 income income NOUN taxlaw-2806 888 33 must must AUX taxlaw-2806 888 34 include include VERB taxlaw-2806 888 35 structural structural ADJ taxlaw-2806 888 36 provisions provision NOUN taxlaw-2806 888 37 that that PRON taxlaw-2806 888 38 are be AUX taxlaw-2806 888 39 necessary necessary ADJ taxlaw-2806 888 40 to to PART taxlaw-2806 888 41 measure measure VERB taxlaw-2806 888 42 net net ADJ taxlaw-2806 888 43 income income NOUN taxlaw-2806 888 44 accurately accurately ADV taxlaw-2806 888 45 , , PUNCT taxlaw-2806 888 46 such such ADJ taxlaw-2806 888 47 as as ADP taxlaw-2806 888 48 a a DET taxlaw-2806 888 49 deduction deduction NOUN taxlaw-2806 888 50 for for ADP taxlaw-2806 888 51 business business NOUN taxlaw-2806 888 52 expenses expense NOUN taxlaw-2806 888 53 . . PUNCT taxlaw-2806 889 1 without without ADP taxlaw-2806 889 2 that that DET taxlaw-2806 889 3 deduction deduction NOUN taxlaw-2806 889 4 , , PUNCT taxlaw-2806 889 5 the the DET taxlaw-2806 889 6 tax tax NOUN taxlaw-2806 889 7 would would AUX taxlaw-2806 889 8 be be AUX taxlaw-2806 889 9 imposed impose VERB taxlaw-2806 889 10 on on ADP taxlaw-2806 889 11 gross gross ADJ taxlaw-2806 889 12 receipts receipt NOUN taxlaw-2806 889 13 , , PUNCT taxlaw-2806 889 14 not not PART taxlaw-2806 889 15 net net ADJ taxlaw-2806 889 16 income income NOUN taxlaw-2806 889 17 . . PUNCT taxlaw-2806 890 1 but but CCONJ taxlaw-2806 890 2 there there PRON taxlaw-2806 890 3 are be VERB taxlaw-2806 890 4 many many ADJ taxlaw-2806 890 5 provisions provision NOUN taxlaw-2806 890 6 that that PRON taxlaw-2806 890 7 are be AUX taxlaw-2806 890 8 not not PART taxlaw-2806 890 9 as as ADV taxlaw-2806 890 10 easily easily ADV taxlaw-2806 890 11 categorized categorize VERB taxlaw-2806 890 12 as as ADP taxlaw-2806 890 13 business business NOUN taxlaw-2806 890 14 expenses expense NOUN taxlaw-2806 890 15 , , PUNCT taxlaw-2806 890 16 like like ADP taxlaw-2806 890 17 the the DET taxlaw-2806 890 18 treatment treatment NOUN taxlaw-2806 890 19 of of ADP taxlaw-2806 890 20 the the DET taxlaw-2806 890 21 family family NOUN taxlaw-2806 890 22 and and CCONJ taxlaw-2806 890 23 the the DET taxlaw-2806 890 24 separate separate ADJ taxlaw-2806 890 25 corporate corporate ADJ taxlaw-2806 890 26 and and CCONJ taxlaw-2806 890 27 individual individual ADJ taxlaw-2806 890 28 income income NOUN taxlaw-2806 890 29 taxes taxis NOUN taxlaw-2806 890 30 . . PUNCT taxlaw-2806 891 1 even even ADV taxlaw-2806 891 2 within within ADP taxlaw-2806 891 3 business business NOUN taxlaw-2806 891 4 expenses expense NOUN taxlaw-2806 891 5 , , PUNCT taxlaw-2806 891 6 some some DET taxlaw-2806 891 7 costs cost NOUN taxlaw-2806 891 8 , , PUNCT taxlaw-2806 891 9 such such ADJ taxlaw-2806 891 10 as as ADP taxlaw-2806 891 11 business business NOUN taxlaw-2806 891 12 meals meal NOUN taxlaw-2806 891 13 , , PUNCT taxlaw-2806 891 14 are be AUX taxlaw-2806 891 15 only only ADV taxlaw-2806 891 16 partially partially ADV taxlaw-2806 891 17 connected connect VERB taxlaw-2806 891 18 to to ADP taxlaw-2806 891 19 the the DET taxlaw-2806 891 20 production production NOUN taxlaw-2806 891 21 of of ADP taxlaw-2806 891 22 income income NOUN taxlaw-2806 891 23 and and CCONJ taxlaw-2806 891 24 partially partially ADV taxlaw-2806 891 25 connected connect VERB taxlaw-2806 891 26 to to ADP taxlaw-2806 891 27 personal personal ADJ taxlaw-2806 891 28 consumption consumption NOUN taxlaw-2806 891 29 , , PUNCT taxlaw-2806 891 30 so so CCONJ taxlaw-2806 891 31 their their PRON taxlaw-2806 891 32 categorization categorization NOUN taxlaw-2806 891 33 as as ADP taxlaw-2806 891 34 structural structural ADJ taxlaw-2806 891 35 is be AUX taxlaw-2806 891 36 not not PART taxlaw-2806 891 37 completely completely ADV taxlaw-2806 891 38 accurate accurate ADJ taxlaw-2806 891 39 . . PUNCT taxlaw-2806 892 1 the the DET taxlaw-2806 892 2 treasury treasury PROPN taxlaw-2806 892 3 and and CCONJ taxlaw-2806 892 4 joint joint ADJ taxlaw-2806 892 5 committee committee NOUN taxlaw-2806 892 6 have have VERB taxlaw-2806 892 7 alternative alternative ADJ taxlaw-2806 892 8 approaches approach NOUN taxlaw-2806 892 9 to to PART taxlaw-2806 892 10 accelerated accelerate VERB taxlaw-2806 892 11 depreciation depreciation NOUN taxlaw-2806 892 12 , , PUNCT taxlaw-2806 892 13 a a DET taxlaw-2806 892 14 business business NOUN taxlaw-2806 892 15 expense expense NOUN taxlaw-2806 892 16 , , PUNCT taxlaw-2806 892 17 and and CCONJ taxlaw-2806 892 18 whether whether SCONJ taxlaw-2806 892 19 it it PRON taxlaw-2806 892 20 should should AUX taxlaw-2806 892 21 be be AUX taxlaw-2806 892 22 treated treat VERB taxlaw-2806 892 23 as as ADP taxlaw-2806 892 24 normal normal ADJ taxlaw-2806 892 25 . . PUNCT taxlaw-2806 893 1 despite despite SCONJ taxlaw-2806 893 2 decades decade NOUN taxlaw-2806 893 3 of of ADP taxlaw-2806 893 4 trying try VERB taxlaw-2806 893 5 , , PUNCT taxlaw-2806 893 6 nobody nobody PRON taxlaw-2806 893 7 has have AUX taxlaw-2806 893 8 been be AUX taxlaw-2806 893 9 able able ADJ taxlaw-2806 893 10 to to PART taxlaw-2806 893 11 decisively decisively ADV taxlaw-2806 893 12 draw draw VERB taxlaw-2806 893 13 the the DET taxlaw-2806 893 14 line line NOUN taxlaw-2806 893 15 between between ADP taxlaw-2806 893 16 structural structural ADJ taxlaw-2806 893 17 provisions provision NOUN taxlaw-2806 893 18 and and CCONJ taxlaw-2806 893 19 tax tax NOUN taxlaw-2806 893 20 expenditures expenditure NOUN taxlaw-2806 893 21 , , PUNCT taxlaw-2806 893 22 and and CCONJ taxlaw-2806 893 23 the the DET taxlaw-2806 893 24 topic topic NOUN taxlaw-2806 893 25 continues continue VERB taxlaw-2806 893 26 to to PART taxlaw-2806 893 27 be be AUX taxlaw-2806 893 28 contested contest VERB taxlaw-2806 893 29 today today NOUN taxlaw-2806 893 30 . . PUNCT taxlaw-2806 894 1 the the DET taxlaw-2806 894 2 joint joint ADJ taxlaw-2806 894 3 committee committee NOUN taxlaw-2806 894 4 on on ADP taxlaw-2806 894 5 taxation taxation NOUN taxlaw-2806 894 6 and and CCONJ taxlaw-2806 894 7 the the DET taxlaw-2806 894 8 treasury treasury PROPN taxlaw-2806 894 9 department department NOUN taxlaw-2806 894 10 each each PRON taxlaw-2806 894 11 prepare prepare VERB taxlaw-2806 894 12 a a DET taxlaw-2806 894 13 tax tax NOUN taxlaw-2806 894 14 expenditure expenditure NOUN taxlaw-2806 894 15 budget budget NOUN taxlaw-2806 894 16 , , PUNCT taxlaw-2806 894 17 and and CCONJ taxlaw-2806 894 18 the the DET taxlaw-2806 894 19 items item NOUN taxlaw-2806 894 20 included include VERB taxlaw-2806 894 21 in in ADP taxlaw-2806 894 22 the the DET taxlaw-2806 894 23 two two NUM taxlaw-2806 894 24 versions version NOUN taxlaw-2806 894 25 do do AUX taxlaw-2806 894 26 not not PART taxlaw-2806 894 27 entirely entirely ADV taxlaw-2806 894 28 overlap.186 overlap.186 PROPN taxlaw-2806 894 29 as as ADV taxlaw-2806 894 30 long long ADV taxlaw-2806 894 31 as as SCONJ taxlaw-2806 894 32 the the DET taxlaw-2806 894 33 government government NOUN taxlaw-2806 894 34 has have AUX taxlaw-2806 894 35 been be AUX taxlaw-2806 894 36 compiling compile VERB taxlaw-2806 894 37 the the DET taxlaw-2806 894 38 tax tax NOUN taxlaw-2806 894 39 expenditure expenditure NOUN taxlaw-2806 894 40 budget budget NOUN taxlaw-2806 894 41 , , PUNCT taxlaw-2806 894 42 critics critic NOUN taxlaw-2806 894 43 have have AUX taxlaw-2806 894 44 challenged challenge VERB taxlaw-2806 894 45 the the DET taxlaw-2806 894 46 “ " PUNCT taxlaw-2806 894 47 normal normal ADJ taxlaw-2806 894 48 ” " PUNCT taxlaw-2806 894 49 baseline baseline NOUN taxlaw-2806 894 50 against against ADP taxlaw-2806 894 51 which which PRON taxlaw-2806 894 52 it it PRON taxlaw-2806 894 53 measures measure VERB taxlaw-2806 894 54 spending spend VERB taxlaw-2806 894 55 for for ADP taxlaw-2806 894 56 a a DET taxlaw-2806 894 57 range range NOUN taxlaw-2806 894 58 of of ADP taxlaw-2806 894 59 reasons reason NOUN taxlaw-2806 894 60 . . PUNCT taxlaw-2806 895 1 187 187 NUM taxlaw-2806 895 2 boris boris PROPN taxlaw-2806 895 3 bittker bittker NOUN taxlaw-2806 895 4 immediately immediately ADV taxlaw-2806 895 5 found find VERB taxlaw-2806 895 6 nothing nothing PRON taxlaw-2806 895 7 normatively normatively ADV taxlaw-2806 895 8 attractive attractive ADJ taxlaw-2806 895 9 about about ADP taxlaw-2806 895 10 the the DET taxlaw-2806 895 11 normal normal ADJ taxlaw-2806 895 12 tax.188 tax.188 NOUN taxlaw-2806 895 13 others other NOUN taxlaw-2806 895 14 quibbled quibble VERB taxlaw-2806 895 15 about about ADP taxlaw-2806 895 16 which which PRON taxlaw-2806 895 17 provisions provision NOUN taxlaw-2806 895 18 should should AUX taxlaw-2806 895 19 be be AUX taxlaw-2806 895 20 treated treat VERB taxlaw-2806 895 21 as as ADP taxlaw-2806 895 22 normal normal ADJ taxlaw-2806 895 23 , , PUNCT taxlaw-2806 895 24 even even ADV taxlaw-2806 895 25 though though SCONJ taxlaw-2806 895 26 they they PRON taxlaw-2806 895 27 accepted accept VERB taxlaw-2806 895 28 the the DET taxlaw-2806 895 29 income income NOUN taxlaw-2806 895 30 - - PUNCT taxlaw-2806 895 31 centric centric ADJ taxlaw-2806 895 32 definition definition NOUN taxlaw-2806 895 33 of of ADP taxlaw-2806 895 34 normal normal ADJ taxlaw-2806 895 35 that that SCONJ taxlaw-2806 895 36 the the DET taxlaw-2806 895 37 early early ADJ taxlaw-2806 895 38 budgets budget NOUN taxlaw-2806 895 39 adopted.189 adopted.189 ADP taxlaw-2806 895 40 some some PRON taxlaw-2806 895 41 suggested suggest VERB taxlaw-2806 895 42 that that SCONJ taxlaw-2806 895 43 all all DET taxlaw-2806 895 44 provisions provision NOUN taxlaw-2806 895 45 in in ADP taxlaw-2806 895 46 the the DET taxlaw-2806 895 47 code code NOUN taxlaw-2806 895 48 should should AUX taxlaw-2806 895 49 be be AUX taxlaw-2806 895 50 evaluated evaluate VERB taxlaw-2806 895 51 like like ADP taxlaw-2806 895 52 tax tax NOUN taxlaw-2806 895 53 expenditures.190 expenditures.190 NOUN taxlaw-2806 895 54 there there ADV taxlaw-2806 895 55 have have AUX taxlaw-2806 895 56 always always ADV taxlaw-2806 895 57 been be AUX taxlaw-2806 895 58 provisions provision NOUN taxlaw-2806 895 59 excluded exclude VERB taxlaw-2806 895 60 from from ADP taxlaw-2806 895 61 the the DET taxlaw-2806 895 62 list list NOUN taxlaw-2806 895 63 because because SCONJ taxlaw-2806 895 64 they they PRON taxlaw-2806 895 65 are be AUX taxlaw-2806 895 66 administratively administratively ADV taxlaw-2806 895 67 necessary necessary ADJ taxlaw-2806 895 68 , , PUNCT taxlaw-2806 895 69 even even ADV taxlaw-2806 895 70 where where SCONJ taxlaw-2806 895 71 they they PRON taxlaw-2806 895 72 provide provide VERB taxlaw-2806 895 73 benefits benefit NOUN taxlaw-2806 895 74 or or CCONJ taxlaw-2806 895 75 incentives incentive NOUN taxlaw-2806 895 76 that that PRON taxlaw-2806 895 77 might might AUX taxlaw-2806 895 78 otherwise otherwise ADV taxlaw-2806 895 79 count count VERB taxlaw-2806 895 80 as as ADP taxlaw-2806 895 81 departures departure NOUN taxlaw-2806 895 82 from from ADP taxlaw-2806 895 83 the the DET taxlaw-2806 895 84 normal normal ADJ taxlaw-2806 895 85 baseline baseline NOUN taxlaw-2806 895 86 , , PUNCT taxlaw-2806 895 87 such such ADJ taxlaw-2806 895 88 as as ADP taxlaw-2806 895 89 the the DET taxlaw-2806 895 90 realization realization NOUN taxlaw-2806 895 91 rule.191 rule.191 NOUN taxlaw-2806 895 92 in in ADP taxlaw-2806 895 93 1983 1983 NUM taxlaw-2806 895 94 , , PUNCT taxlaw-2806 895 95 the the DET taxlaw-2806 895 96 treasury treasury PROPN taxlaw-2806 895 97 staff staff NOUN taxlaw-2806 895 98 challenged challenge VERB taxlaw-2806 895 99 the the DET taxlaw-2806 895 100 baseline baseline NOUN taxlaw-2806 895 101 used use VERB taxlaw-2806 895 102 in in ADP taxlaw-2806 895 103 the the DET taxlaw-2806 895 104 earlier early ADJ taxlaw-2806 895 105 budgets budget NOUN taxlaw-2806 895 106 with with ADP taxlaw-2806 895 107 publication publication NOUN taxlaw-2806 895 108 of of ADP taxlaw-2806 895 109 its its PRON taxlaw-2806 895 110 special special ADJ taxlaw-2806 895 111 analysis analysis NOUN taxlaw-2806 895 112 g.192 g.192 NOUN taxlaw-2806 895 113 in in ADP taxlaw-2806 895 114 that that DET taxlaw-2806 895 115 report report NOUN taxlaw-2806 895 116 , , PUNCT taxlaw-2806 895 117 surrey surrey PROPN taxlaw-2806 895 118 ’s ’s PART taxlaw-2806 895 119 key key ADJ taxlaw-2806 895 120 insight insight NOUN taxlaw-2806 895 121 about about ADP taxlaw-2806 895 122 tax tax NOUN taxlaw-2806 895 123 expenditures expenditure NOUN taxlaw-2806 895 124 — — PUNCT taxlaw-2806 895 125 that that SCONJ taxlaw-2806 895 126 some some DET taxlaw-2806 895 127 tax tax NOUN taxlaw-2806 895 128 provisions provision NOUN taxlaw-2806 895 129 are be AUX taxlaw-2806 895 130 equivalent equivalent ADJ taxlaw-2806 895 131 to to ADP taxlaw-2806 895 132 direct direct VERB taxlaw-2806 895 133 outlays outlay NOUN taxlaw-2806 895 134 — — PUNCT taxlaw-2806 895 135 was be AUX taxlaw-2806 895 136 tested.193 tested.193 NOUN taxlaw-2806 895 137 the the DET taxlaw-2806 895 138 report report NOUN taxlaw-2806 895 139 reduced reduce VERB taxlaw-2806 895 140 the the DET taxlaw-2806 895 141 definition definition NOUN taxlaw-2806 895 142 of of ADP taxlaw-2806 895 143 tax tax NOUN taxlaw-2806 895 144 expenditures expenditure NOUN taxlaw-2806 895 145 to to ADP taxlaw-2806 895 146 “ " PUNCT taxlaw-2806 895 147 tax tax NOUN taxlaw-2806 895 148 subsidies subsidy NOUN taxlaw-2806 895 149 , , PUNCT taxlaw-2806 895 150 ” " PUNCT taxlaw-2806 895 151 which which PRON taxlaw-2806 895 152 it it PRON taxlaw-2806 895 153 defined define VERB taxlaw-2806 895 154 as as ADP taxlaw-2806 895 155 provisions provision NOUN taxlaw-2806 895 156 that that PRON taxlaw-2806 895 157 apply apply VERB taxlaw-2806 895 158 to to ADP taxlaw-2806 895 159 a a DET taxlaw-2806 895 160 narrow narrow ADJ taxlaw-2806 895 161 class class NOUN taxlaw-2806 895 162 of of ADP taxlaw-2806 895 163 taxpayers taxpayer NOUN taxlaw-2806 895 164 or or CCONJ taxlaw-2806 895 165 transactions transaction NOUN taxlaw-2806 895 166 and and CCONJ taxlaw-2806 895 167 are be AUX taxlaw-2806 895 168 exceptions exception NOUN taxlaw-2806 895 169 from from ADP taxlaw-2806 895 170 general general ADJ taxlaw-2806 895 171 provisions.194 provisions.194 PROPN taxlaw-2806 895 172 the the DET taxlaw-2806 895 173 result result NOUN taxlaw-2806 895 174 was be AUX taxlaw-2806 895 175 a a DET taxlaw-2806 895 176 redefined redefined ADJ taxlaw-2806 895 177 baseline baseline NOUN taxlaw-2806 895 178 that that PRON taxlaw-2806 895 179 stopped stop VERB taxlaw-2806 895 180 treating treat VERB taxlaw-2806 895 181 items item NOUN taxlaw-2806 895 182 as as ADP taxlaw-2806 895 183 tax tax NOUN taxlaw-2806 895 184 expenditures expenditure NOUN taxlaw-2806 895 185 if if SCONJ taxlaw-2806 895 186 they they PRON taxlaw-2806 895 187 constituted constitute VERB taxlaw-2806 895 188 elements element NOUN taxlaw-2806 895 189 “ " PUNCT taxlaw-2806 895 190 necessary necessary ADJ taxlaw-2806 895 191 to to PART taxlaw-2806 895 192 make make VERB taxlaw-2806 895 193 the the DET taxlaw-2806 895 194 tax tax NOUN taxlaw-2806 895 195 operational operational ADJ taxlaw-2806 895 196 . . PUNCT taxlaw-2806 895 197 ”195 ”195 PROPN taxlaw-2806 895 198 the the DET taxlaw-2806 895 199 most most ADV taxlaw-2806 895 200 significant significant ADJ taxlaw-2806 895 201 changes change NOUN taxlaw-2806 895 202 made make VERB taxlaw-2806 895 203 to to ADP taxlaw-2806 895 204 the the DET taxlaw-2806 895 205 treasury treasury PROPN taxlaw-2806 895 206 baseline baseline NOUN taxlaw-2806 895 207 at at ADP taxlaw-2806 895 208 that that DET taxlaw-2806 895 209 time time NOUN taxlaw-2806 895 210 186 186 NUM taxlaw-2806 895 211 the the DET taxlaw-2806 895 212 joint joint ADJ taxlaw-2806 895 213 committee committee NOUN taxlaw-2806 895 214 analyzes analyze VERB taxlaw-2806 895 215 the the DET taxlaw-2806 895 216 ways way NOUN taxlaw-2806 895 217 in in ADP taxlaw-2806 895 218 which which PRON taxlaw-2806 895 219 its its PRON taxlaw-2806 895 220 estimates estimate NOUN taxlaw-2806 895 221 differ differ VERB taxlaw-2806 895 222 from from ADP taxlaw-2806 895 223 treasury treasury PROPN taxlaw-2806 895 224 ’s ’s PART taxlaw-2806 895 225 , , PUNCT taxlaw-2806 895 226 including include VERB taxlaw-2806 895 227 some some DET taxlaw-2806 895 228 differences difference NOUN taxlaw-2806 895 229 in in ADP taxlaw-2806 895 230 the the DET taxlaw-2806 895 231 base base NOUN taxlaw-2806 895 232 and and CCONJ taxlaw-2806 895 233 differences difference NOUN taxlaw-2806 895 234 in in ADP taxlaw-2806 895 235 calculations calculation NOUN taxlaw-2806 895 236 of of ADP taxlaw-2806 895 237 the the DET taxlaw-2806 895 238 estimates estimate NOUN taxlaw-2806 895 239 . . PUNCT taxlaw-2806 896 1 see see VERB taxlaw-2806 896 2 staff staff NOUN taxlaw-2806 896 3 of of ADP taxlaw-2806 896 4 joint joint ADJ taxlaw-2806 896 5 comm comm NOUN taxlaw-2806 896 6 . . PUNCT taxlaw-2806 897 1 on on ADP taxlaw-2806 897 2 tax’n tax’n NUM taxlaw-2806 897 3 , , PUNCT taxlaw-2806 897 4 111th 111th ADJ taxlaw-2806 897 5 cong cong NOUN taxlaw-2806 897 6 . . PUNCT taxlaw-2806 897 7 , , PUNCT taxlaw-2806 897 8 estimates estimate NOUN taxlaw-2806 897 9 of of ADP taxlaw-2806 897 10 federal federal ADJ taxlaw-2806 897 11 tax tax NOUN taxlaw-2806 897 12 expenditures expenditure NOUN taxlaw-2806 897 13 for for ADP taxlaw-2806 897 14 fiscal fiscal ADJ taxlaw-2806 897 15 years year NOUN taxlaw-2806 897 16 2009 2009 NUM taxlaw-2806 897 17 - - SYM taxlaw-2806 897 18 2013 2013 NUM taxlaw-2806 897 19 , , PUNCT taxlaw-2806 897 20 at at ADP taxlaw-2806 897 21 19 19 NUM taxlaw-2806 897 22 ( ( PUNCT taxlaw-2806 897 23 joint joint ADJ taxlaw-2806 897 24 comm comm NOUN taxlaw-2806 897 25 . . PUNCT taxlaw-2806 898 1 print print NOUN taxlaw-2806 898 2 2010 2010 NUM taxlaw-2806 898 3 ) ) PUNCT taxlaw-2806 898 4 . . PUNCT taxlaw-2806 899 1 187 187 NUM taxlaw-2806 899 2 see see VERB taxlaw-2806 899 3 generally generally ADV taxlaw-2806 899 4 clifton clifton PROPN taxlaw-2806 899 5 j. j. PROPN taxlaw-2806 899 6 fleming fleming PROPN taxlaw-2806 899 7 & & CCONJ taxlaw-2806 899 8 robert robert PROPN taxlaw-2806 899 9 j. j. PROPN taxlaw-2806 899 10 peroni peroni PROPN taxlaw-2806 899 11 , , PUNCT taxlaw-2806 899 12 reinvigorating reinvigorate VERB taxlaw-2806 899 13 tax tax NOUN taxlaw-2806 899 14 expenditure expenditure NOUN taxlaw-2806 899 15 analysis analysis NOUN taxlaw-2806 899 16 and and CCONJ taxlaw-2806 899 17 its its PRON taxlaw-2806 899 18 international international ADJ taxlaw-2806 899 19 dimension dimension NOUN taxlaw-2806 899 20 , , PUNCT taxlaw-2806 899 21 27 27 NUM taxlaw-2806 899 22 va va NOUN taxlaw-2806 899 23 . . PUNCT taxlaw-2806 900 1 tax tax PROPN taxlaw-2806 900 2 rev rev PROPN taxlaw-2806 900 3 . . PROPN taxlaw-2806 900 4 437 437 NUM taxlaw-2806 900 5 ( ( PUNCT taxlaw-2806 900 6 2008 2008 NUM taxlaw-2806 900 7 ) ) PUNCT taxlaw-2806 900 8 ( ( PUNCT taxlaw-2806 900 9 noting note VERB taxlaw-2806 900 10 that that SCONJ taxlaw-2806 900 11 despite despite SCONJ taxlaw-2806 900 12 numerous numerous ADJ taxlaw-2806 900 13 criticisms criticism NOUN taxlaw-2806 900 14 of of ADP taxlaw-2806 900 15 tax tax NOUN taxlaw-2806 900 16 expenditure expenditure NOUN taxlaw-2806 900 17 analysis analysis NOUN taxlaw-2806 900 18 , , PUNCT taxlaw-2806 900 19 the the DET taxlaw-2806 900 20 government government NOUN taxlaw-2806 900 21 continues continue VERB taxlaw-2806 900 22 to to PART taxlaw-2806 900 23 use use VERB taxlaw-2806 900 24 this this DET taxlaw-2806 900 25 tool tool NOUN taxlaw-2806 900 26 ) ) PUNCT taxlaw-2806 900 27 . . PUNCT taxlaw-2806 901 1 188 188 NUM taxlaw-2806 901 2 see see NOUN taxlaw-2806 901 3 boris boris PROPN taxlaw-2806 901 4 bittker bittker PROPN taxlaw-2806 901 5 , , PUNCT taxlaw-2806 901 6 a a DET taxlaw-2806 901 7 comprehensive comprehensive ADJ taxlaw-2806 901 8 tax tax NOUN taxlaw-2806 901 9 base base NOUN taxlaw-2806 901 10 as as ADP taxlaw-2806 901 11 a a DET taxlaw-2806 901 12 goal goal NOUN taxlaw-2806 901 13 of of ADP taxlaw-2806 901 14 income income NOUN taxlaw-2806 901 15 tax tax NOUN taxlaw-2806 901 16 reform reform NOUN taxlaw-2806 901 17 , , PUNCT taxlaw-2806 901 18 80 80 NUM taxlaw-2806 901 19 harv harv NOUN taxlaw-2806 901 20 . . PUNCT taxlaw-2806 902 1 l. l. PROPN taxlaw-2806 902 2 rev rev PROPN taxlaw-2806 902 3 . . PROPN taxlaw-2806 902 4 925 925 NUM taxlaw-2806 902 5 , , PUNCT taxlaw-2806 902 6 931 931 NUM taxlaw-2806 902 7 - - SYM taxlaw-2806 902 8 934 934 NUM taxlaw-2806 902 9 ( ( PUNCT taxlaw-2806 902 10 1967 1967 NUM taxlaw-2806 902 11 ) ) PUNCT taxlaw-2806 902 12 . . PUNCT taxlaw-2806 903 1 189 189 NUM taxlaw-2806 903 2 see see VERB taxlaw-2806 903 3 thomas thomas PROPN taxlaw-2806 903 4 d. d. PROPN taxlaw-2806 903 5 griffith griffith PROPN taxlaw-2806 903 6 , , PUNCT taxlaw-2806 903 7 theories theory NOUN taxlaw-2806 903 8 of of ADP taxlaw-2806 903 9 personal personal ADJ taxlaw-2806 903 10 deductions deduction NOUN taxlaw-2806 903 11 in in ADP taxlaw-2806 903 12 the the DET taxlaw-2806 903 13 income income NOUN taxlaw-2806 903 14 tax tax NOUN taxlaw-2806 903 15 , , PUNCT taxlaw-2806 903 16 40 40 NUM taxlaw-2806 903 17 hastings hastings PROPN taxlaw-2806 903 18 l.j l.j PROPN taxlaw-2806 903 19 . . PROPN taxlaw-2806 903 20 343 343 NUM taxlaw-2806 903 21 , , PUNCT taxlaw-2806 903 22 352 352 NUM taxlaw-2806 903 23 ( ( PUNCT taxlaw-2806 903 24 1989 1989 NUM taxlaw-2806 903 25 ) ) PUNCT taxlaw-2806 903 26 ; ; PUNCT taxlaw-2806 903 27 william william PROPN taxlaw-2806 903 28 d. d. PROPN taxlaw-2806 903 29 andrews andrews PROPN taxlaw-2806 903 30 , , PUNCT taxlaw-2806 903 31 personal personal ADJ taxlaw-2806 903 32 deductions deduction NOUN taxlaw-2806 903 33 in in ADP taxlaw-2806 903 34 an an DET taxlaw-2806 903 35 ideal ideal ADJ taxlaw-2806 903 36 income income NOUN taxlaw-2806 903 37 tax tax NOUN taxlaw-2806 903 38 , , PUNCT taxlaw-2806 903 39 86 86 NUM taxlaw-2806 903 40 harv harv NOUN taxlaw-2806 903 41 . . PUNCT taxlaw-2806 904 1 l. l. PROPN taxlaw-2806 904 2 rev rev PROPN taxlaw-2806 904 3 . . PROPN taxlaw-2806 904 4 309 309 NUM taxlaw-2806 904 5 ( ( PUNCT taxlaw-2806 904 6 1972 1972 NUM taxlaw-2806 904 7 ) ) PUNCT taxlaw-2806 904 8 . . PUNCT taxlaw-2806 905 1 190 190 NUM taxlaw-2806 905 2 see see VERB taxlaw-2806 905 3 douglas douglas PROPN taxlaw-2806 905 4 a. a. PROPN taxlaw-2806 905 5 kahn kahn PROPN taxlaw-2806 905 6 & & CCONJ taxlaw-2806 905 7 jeffrey jeffrey PROPN taxlaw-2806 905 8 s. s. PROPN taxlaw-2806 905 9 lehman lehman PROPN taxlaw-2806 905 10 , , PUNCT taxlaw-2806 905 11 tax tax NOUN taxlaw-2806 905 12 expenditure expenditure NOUN taxlaw-2806 905 13 budget budget NOUN taxlaw-2806 905 14 : : PUNCT taxlaw-2806 905 15 a a DET taxlaw-2806 905 16 critical critical ADJ taxlaw-2806 905 17 view view NOUN taxlaw-2806 905 18 , , PUNCT taxlaw-2806 905 19 54 54 NUM taxlaw-2806 905 20 tax tax NOUN taxlaw-2806 905 21 notes note NOUN taxlaw-2806 905 22 1661 1661 NUM taxlaw-2806 905 23 , , PUNCT taxlaw-2806 905 24 1664 1664 NUM taxlaw-2806 905 25 - - SYM taxlaw-2806 905 26 65 65 NUM taxlaw-2806 905 27 ( ( PUNCT taxlaw-2806 905 28 1992 1992 NUM taxlaw-2806 905 29 ) ) PUNCT taxlaw-2806 905 30 . . PUNCT taxlaw-2806 906 1 191 191 NUM taxlaw-2806 906 2 see see VERB taxlaw-2806 906 3 surrey surrey PROPN taxlaw-2806 906 4 & & CCONJ taxlaw-2806 906 5 mcdaniel mcdaniel PROPN taxlaw-2806 906 6 , , PUNCT taxlaw-2806 906 7 supra supra PROPN taxlaw-2806 906 8 note note PROPN taxlaw-2806 906 9 35 35 NUM taxlaw-2806 906 10 . . SYM taxlaw-2806 906 11 192 192 NUM taxlaw-2806 906 12 office office NOUN taxlaw-2806 906 13 of of ADP taxlaw-2806 906 14 mgmt mgmt PROPN taxlaw-2806 906 15 . . PROPN taxlaw-2806 906 16 & & CCONJ taxlaw-2806 906 17 budget budget PROPN taxlaw-2806 906 18 , , PUNCT taxlaw-2806 906 19 supra supra PROPN taxlaw-2806 906 20 note note NOUN taxlaw-2806 906 21 97 97 NUM taxlaw-2806 906 22 . . NOUN taxlaw-2806 906 23 193 193 NUM taxlaw-2806 907 1 i i PRON taxlaw-2806 907 2 d. d. PROPN taxlaw-2806 907 3 at at ADP taxlaw-2806 907 4 3 3 NUM taxlaw-2806 907 5 . . X taxlaw-2806 907 6 194 194 NUM taxlaw-2806 908 1 i i PRON taxlaw-2806 908 2 d. d. PROPN taxlaw-2806 908 3 at at ADP taxlaw-2806 908 4 5 5 NUM taxlaw-2806 908 5 . . X taxlaw-2806 908 6 195 195 NUM taxlaw-2806 909 1 i i PROPN taxlaw-2806 909 2 d. d. PROPN taxlaw-2806 909 3 at at ADP taxlaw-2806 909 4 3 3 NUM taxlaw-2806 909 5 . . NOUN taxlaw-2806 909 6 2011 2011 NUM taxlaw-2806 909 7 ] ] PUNCT taxlaw-2806 909 8 tax tax NOUN taxlaw-2806 909 9 expenditures expenditure NOUN taxlaw-2806 909 10 , , PUNCT taxlaw-2806 909 11 reform reform NOUN taxlaw-2806 909 12 , , PUNCT taxlaw-2806 909 13 and and CCONJ taxlaw-2806 909 14 distributive distributive ADJ taxlaw-2806 909 15 justice justice NOUN taxlaw-2806 909 16 33 33 NUM taxlaw-2806 909 17 was be AUX taxlaw-2806 909 18 treating treat VERB taxlaw-2806 909 19 accelerated accelerate VERB taxlaw-2806 909 20 depreciation depreciation NOUN taxlaw-2806 909 21 and and CCONJ taxlaw-2806 909 22 graduated graduate VERB taxlaw-2806 909 23 rates rate NOUN taxlaw-2806 909 24 for for ADP taxlaw-2806 909 25 corporations corporation NOUN taxlaw-2806 909 26 as as ADP taxlaw-2806 909 27 basic basic ADJ taxlaw-2806 909 28 structural structural ADJ taxlaw-2806 909 29 features feature NOUN taxlaw-2806 909 30 of of ADP taxlaw-2806 909 31 the the DET taxlaw-2806 909 32 tax tax NOUN taxlaw-2806 909 33 law law NOUN taxlaw-2806 909 34 . . PUNCT taxlaw-2806 910 1 the the DET taxlaw-2806 910 2 treasury treasury NOUN taxlaw-2806 910 3 made make VERB taxlaw-2806 910 4 additional additional ADJ taxlaw-2806 910 5 changes change NOUN taxlaw-2806 910 6 to to ADP taxlaw-2806 910 7 the the DET taxlaw-2806 910 8 definition definition NOUN taxlaw-2806 910 9 of of ADP taxlaw-2806 910 10 the the DET taxlaw-2806 910 11 baseline baseline ADJ taxlaw-2806 910 12 tax tax NOUN taxlaw-2806 910 13 in in ADP taxlaw-2806 910 14 2004.196 2004.196 NUM taxlaw-2806 910 15 at at ADP taxlaw-2806 910 16 that that DET taxlaw-2806 910 17 time time NOUN taxlaw-2806 910 18 , , PUNCT taxlaw-2806 910 19 it it PRON taxlaw-2806 910 20 stopped stop VERB taxlaw-2806 910 21 treating treat VERB taxlaw-2806 910 22 the the DET taxlaw-2806 910 23 preferential preferential ADJ taxlaw-2806 910 24 rates rate NOUN taxlaw-2806 910 25 for for ADP taxlaw-2806 910 26 capital capital NOUN taxlaw-2806 910 27 gains gain NOUN taxlaw-2806 910 28 and and CCONJ taxlaw-2806 910 29 dividend dividend NOUN taxlaw-2806 910 30 as as ADP taxlaw-2806 910 31 tax tax NOUN taxlaw-2806 910 32 expenditures expenditure NOUN taxlaw-2806 910 33 , , PUNCT taxlaw-2806 910 34 even even ADV taxlaw-2806 910 35 though though SCONJ taxlaw-2806 910 36 they they PRON taxlaw-2806 910 37 had have AUX taxlaw-2806 910 38 been be AUX taxlaw-2806 910 39 designated designate VERB taxlaw-2806 910 40 that that DET taxlaw-2806 910 41 way way NOUN taxlaw-2806 910 42 since since SCONJ taxlaw-2806 910 43 the the DET taxlaw-2806 910 44 first first ADJ taxlaw-2806 910 45 budget budget NOUN taxlaw-2806 910 46 was be AUX taxlaw-2806 910 47 prepared prepare VERB taxlaw-2806 910 48 in in ADP taxlaw-2806 910 49 1972 1972 NUM taxlaw-2806 910 50 ( ( PUNCT taxlaw-2806 910 51 in in ADP taxlaw-2806 910 52 fact fact NOUN taxlaw-2806 910 53 , , PUNCT taxlaw-2806 910 54 in in ADP taxlaw-2806 910 55 the the DET taxlaw-2806 910 56 first first ADJ taxlaw-2806 910 57 budget budget NOUN taxlaw-2806 910 58 , , PUNCT taxlaw-2806 910 59 the the DET taxlaw-2806 910 60 capital capital NOUN taxlaw-2806 910 61 gains gain NOUN taxlaw-2806 910 62 preference preference NOUN taxlaw-2806 910 63 was be AUX taxlaw-2806 910 64 the the DET taxlaw-2806 910 65 largest large ADJ taxlaw-2806 910 66 single single ADJ taxlaw-2806 910 67 item item NOUN taxlaw-2806 910 68 ) ) PUNCT taxlaw-2806 910 69 . . PUNCT taxlaw-2806 911 1 in in ADP taxlaw-2806 911 2 changing change VERB taxlaw-2806 911 3 the the DET taxlaw-2806 911 4 treatment treatment NOUN taxlaw-2806 911 5 , , PUNCT taxlaw-2806 911 6 the the DET taxlaw-2806 911 7 administration administration NOUN taxlaw-2806 911 8 explained explain VERB taxlaw-2806 911 9 that that SCONJ taxlaw-2806 911 10 the the DET taxlaw-2806 911 11 double double ADJ taxlaw-2806 911 12 taxation taxation NOUN taxlaw-2806 911 13 of of ADP taxlaw-2806 911 14 corporate corporate ADJ taxlaw-2806 911 15 income income NOUN taxlaw-2806 911 16 under under ADP taxlaw-2806 911 17 a a DET taxlaw-2806 911 18 system system NOUN taxlaw-2806 911 19 with with ADP taxlaw-2806 911 20 a a DET taxlaw-2806 911 21 separate separate ADJ taxlaw-2806 911 22 corporate corporate ADJ taxlaw-2806 911 23 tax tax NOUN taxlaw-2806 911 24 was be AUX taxlaw-2806 911 25 being be AUX taxlaw-2806 911 26 offset offset VERB taxlaw-2806 911 27 by by ADP taxlaw-2806 911 28 the the DET taxlaw-2806 911 29 reduced reduce VERB taxlaw-2806 911 30 taxation taxation NOUN taxlaw-2806 911 31 of of ADP taxlaw-2806 911 32 capital capital NOUN taxlaw-2806 911 33 gains gain NOUN taxlaw-2806 911 34 and and CCONJ taxlaw-2806 911 35 dividends dividend NOUN taxlaw-2806 911 36 , , PUNCT taxlaw-2806 911 37 making make VERB taxlaw-2806 911 38 the the DET taxlaw-2806 911 39 preference preference NOUN taxlaw-2806 911 40 an an DET taxlaw-2806 911 41 integral integral ADJ taxlaw-2806 911 42 part part NOUN taxlaw-2806 911 43 of of ADP taxlaw-2806 911 44 that that DET taxlaw-2806 911 45 structure structure NOUN taxlaw-2806 911 46 , , PUNCT taxlaw-2806 911 47 rather rather ADV taxlaw-2806 911 48 than than ADP taxlaw-2806 911 49 a a DET taxlaw-2806 911 50 tax tax NOUN taxlaw-2806 911 51 expenditure expenditure NOUN taxlaw-2806 911 52 that that PRON taxlaw-2806 911 53 provided provide VERB taxlaw-2806 911 54 a a DET taxlaw-2806 911 55 special special ADJ taxlaw-2806 911 56 rate rate NOUN taxlaw-2806 911 57 for for ADP taxlaw-2806 911 58 income income NOUN taxlaw-2806 911 59 from from ADP taxlaw-2806 911 60 particular particular ADJ taxlaw-2806 911 61 sources.197 sources.197 NOUN taxlaw-2806 911 62 this this PRON taxlaw-2806 911 63 was be AUX taxlaw-2806 911 64 a a DET taxlaw-2806 911 65 major major ADJ taxlaw-2806 911 66 challenge challenge NOUN taxlaw-2806 911 67 to to ADP taxlaw-2806 911 68 the the DET taxlaw-2806 911 69 reference reference NOUN taxlaw-2806 911 70 law law NOUN taxlaw-2806 911 71 baseline baseline VERB taxlaw-2806 911 72 from from ADP taxlaw-2806 911 73 special special ADJ taxlaw-2806 911 74 analysis analysis NOUN taxlaw-2806 911 75 g g NOUN taxlaw-2806 911 76 , , PUNCT taxlaw-2806 911 77 in in ADP taxlaw-2806 911 78 which which PRON taxlaw-2806 911 79 the the DET taxlaw-2806 911 80 treasury treasury NOUN taxlaw-2806 911 81 had have AUX taxlaw-2806 911 82 explicitly explicitly ADV taxlaw-2806 911 83 chosen choose VERB taxlaw-2806 911 84 to to PART taxlaw-2806 911 85 continue continue VERB taxlaw-2806 911 86 treating treat VERB taxlaw-2806 911 87 the the DET taxlaw-2806 911 88 capital capital NOUN taxlaw-2806 911 89 gains gain NOUN taxlaw-2806 911 90 preference preference NOUN taxlaw-2806 911 91 as as ADP taxlaw-2806 911 92 a a DET taxlaw-2806 911 93 tax tax NOUN taxlaw-2806 911 94 expenditure expenditure NOUN taxlaw-2806 911 95 . . PUNCT taxlaw-2806 912 1 the the DET taxlaw-2806 912 2 2004 2004 NUM taxlaw-2806 912 3 report report NOUN taxlaw-2806 912 4 included include VERB taxlaw-2806 912 5 a a DET taxlaw-2806 912 6 table table NOUN taxlaw-2806 912 7 of of ADP taxlaw-2806 912 8 negative negative ADJ taxlaw-2806 912 9 tax tax NOUN taxlaw-2806 912 10 expenditures expenditure NOUN taxlaw-2806 912 11 ( ( PUNCT taxlaw-2806 912 12 i.e. i.e. X taxlaw-2806 912 13 , , PUNCT taxlaw-2806 912 14 tax tax NOUN taxlaw-2806 912 15 penalties penalty NOUN taxlaw-2806 912 16 ) ) PUNCT taxlaw-2806 912 17 that that PRON taxlaw-2806 912 18 treats treat VERB taxlaw-2806 912 19 the the DET taxlaw-2806 912 20 tax tax NOUN taxlaw-2806 912 21 on on ADP taxlaw-2806 912 22 corporate corporate ADJ taxlaw-2806 912 23 profits profit NOUN taxlaw-2806 912 24 as as ADP taxlaw-2806 912 25 a a DET taxlaw-2806 912 26 negative negative ADJ taxlaw-2806 912 27 tax tax NOUN taxlaw-2806 912 28 expenditure.198 expenditure.198 NOUN taxlaw-2806 912 29 the the DET taxlaw-2806 912 30 $ $ SYM taxlaw-2806 912 31 25 25 NUM taxlaw-2806 912 32 billion billion NUM taxlaw-2806 912 33 negative negative ADJ taxlaw-2806 912 34 number number NOUN taxlaw-2806 912 35 for for ADP taxlaw-2806 912 36 that that DET taxlaw-2806 912 37 item item NOUN taxlaw-2806 912 38 dwarfed dwarf VERB taxlaw-2806 912 39 most most ADJ taxlaw-2806 912 40 other other ADJ taxlaw-2806 912 41 items item NOUN taxlaw-2806 912 42 in in ADP taxlaw-2806 912 43 the the DET taxlaw-2806 912 44 budget.199 budget.199 NOUN taxlaw-2806 912 45 also also ADV taxlaw-2806 912 46 in in ADP taxlaw-2806 912 47 2004 2004 NUM taxlaw-2806 912 48 , , PUNCT taxlaw-2806 912 49 the the DET taxlaw-2806 912 50 treasury treasury PROPN taxlaw-2806 912 51 budget budget NOUN taxlaw-2806 912 52 included include VERB taxlaw-2806 912 53 a a DET taxlaw-2806 912 54 small small ADJ taxlaw-2806 912 55 but but CCONJ taxlaw-2806 912 56 important important ADJ taxlaw-2806 912 57 change change NOUN taxlaw-2806 912 58 in in ADP taxlaw-2806 912 59 measuring measure VERB taxlaw-2806 912 60 the the DET taxlaw-2806 912 61 tax tax NOUN taxlaw-2806 912 62 expenditure expenditure NOUN taxlaw-2806 912 63 from from ADP taxlaw-2806 912 64 accelerated accelerated ADJ taxlaw-2806 912 65 depreciation depreciation NOUN taxlaw-2806 912 66 under under ADP taxlaw-2806 912 67 the the DET taxlaw-2806 912 68 normal normal ADJ taxlaw-2806 912 69 tax tax NOUN taxlaw-2806 912 70 . . PUNCT taxlaw-2806 913 1 in in ADP taxlaw-2806 913 2 1983 1983 NUM taxlaw-2806 913 3 , , PUNCT taxlaw-2806 913 4 the the DET taxlaw-2806 913 5 reference reference NOUN taxlaw-2806 913 6 law law NOUN taxlaw-2806 913 7 baseline baseline NOUN taxlaw-2806 913 8 was be AUX taxlaw-2806 913 9 adopted adopt VERB taxlaw-2806 913 10 without without ADP taxlaw-2806 913 11 any any DET taxlaw-2806 913 12 tax tax NOUN taxlaw-2806 913 13 expenditure expenditure NOUN taxlaw-2806 913 14 for for ADP taxlaw-2806 913 15 accelerated accelerate VERB taxlaw-2806 913 16 depreciation depreciation NOUN taxlaw-2806 913 17 , , PUNCT taxlaw-2806 913 18 but but CCONJ taxlaw-2806 913 19 the the DET taxlaw-2806 913 20 2004 2004 NUM taxlaw-2806 913 21 change change NOUN taxlaw-2806 913 22 replaced replace VERB taxlaw-2806 913 23 the the DET taxlaw-2806 913 24 prior prior ADJ taxlaw-2806 913 25 benchmark benchmark NOUN taxlaw-2806 913 26 of of ADP taxlaw-2806 913 27 straight straight ADJ taxlaw-2806 913 28 - - PUNCT taxlaw-2806 913 29 line line NOUN taxlaw-2806 913 30 depreciation depreciation NOUN taxlaw-2806 913 31 in in ADP taxlaw-2806 913 32 the the DET taxlaw-2806 913 33 normal normal ADJ taxlaw-2806 913 34 tax tax NOUN taxlaw-2806 913 35 method method NOUN taxlaw-2806 913 36 with with ADP taxlaw-2806 913 37 an an DET taxlaw-2806 913 38 inflation inflation NOUN taxlaw-2806 913 39 - - PUNCT taxlaw-2806 913 40 adjusted adjust VERB taxlaw-2806 913 41 economic economic ADJ taxlaw-2806 913 42 depreciation.200 depreciation.200 NOUN taxlaw-2806 913 43 the the DET taxlaw-2806 913 44 revised revise VERB taxlaw-2806 913 45 estimates estimate NOUN taxlaw-2806 913 46 were be AUX taxlaw-2806 913 47 much much ADV taxlaw-2806 913 48 smaller small ADJ taxlaw-2806 913 49 than than ADP taxlaw-2806 913 50 under under ADP taxlaw-2806 913 51 the the DET taxlaw-2806 913 52 prior prior ADJ taxlaw-2806 913 53 approach approach NOUN taxlaw-2806 913 54 , , PUNCT taxlaw-2806 913 55 and and CCONJ taxlaw-2806 913 56 were be AUX taxlaw-2806 913 57 negative negative ADJ taxlaw-2806 913 58 in in ADP taxlaw-2806 913 59 some some DET taxlaw-2806 913 60 years year NOUN taxlaw-2806 913 61 . . PUNCT taxlaw-2806 914 1 although although SCONJ taxlaw-2806 914 2 the the DET taxlaw-2806 914 3 treasury treasury NOUN taxlaw-2806 914 4 ’s ’s PART taxlaw-2806 914 5 explanation explanation NOUN taxlaw-2806 914 6 makes make VERB taxlaw-2806 914 7 clear clear ADJ taxlaw-2806 914 8 that that SCONJ taxlaw-2806 914 9 the the DET taxlaw-2806 914 10 negative negative ADJ taxlaw-2806 914 11 tax tax NOUN taxlaw-2806 914 12 expenditures expenditure NOUN taxlaw-2806 914 13 do do AUX taxlaw-2806 914 14 not not PART taxlaw-2806 914 15 mean mean VERB taxlaw-2806 914 16 that that SCONJ taxlaw-2806 914 17 the the DET taxlaw-2806 914 18 law law NOUN taxlaw-2806 914 19 provides provide VERB taxlaw-2806 914 20 slower slow ADJ taxlaw-2806 914 21 depreciation depreciation NOUN taxlaw-2806 914 22 than than ADP taxlaw-2806 914 23 economic economic ADJ taxlaw-2806 914 24 depreciation depreciation NOUN taxlaw-2806 914 25 would would AUX taxlaw-2806 914 26 prescribe prescribe VERB taxlaw-2806 914 27 , , PUNCT taxlaw-2806 914 28 the the DET taxlaw-2806 914 29 obvious obvious ADJ taxlaw-2806 914 30 conclusion conclusion NOUN taxlaw-2806 914 31 to to PART taxlaw-2806 914 32 draw draw VERB taxlaw-2806 914 33 from from ADP taxlaw-2806 914 34 the the DET taxlaw-2806 914 35 tables table NOUN taxlaw-2806 914 36 is be AUX taxlaw-2806 914 37 that that PRON taxlaw-2806 914 38 depreciation depreciation NOUN taxlaw-2806 914 39 is be AUX taxlaw-2806 914 40 too too ADV taxlaw-2806 914 41 slow slow ADJ taxlaw-2806 914 42 and and CCONJ taxlaw-2806 914 43 the the DET taxlaw-2806 914 44 tax tax NOUN taxlaw-2806 914 45 law law NOUN taxlaw-2806 914 46 is be AUX taxlaw-2806 914 47 penalizing penalize VERB taxlaw-2806 914 48 those those DET taxlaw-2806 914 49 subject subject NOUN taxlaw-2806 914 50 to to ADP taxlaw-2806 914 51 it it PRON taxlaw-2806 914 52 . . PUNCT taxlaw-2806 915 1 the the DET taxlaw-2806 915 2 explanation explanation NOUN taxlaw-2806 915 3 that that SCONJ taxlaw-2806 915 4 the the DET taxlaw-2806 915 5 numbers number NOUN taxlaw-2806 915 6 are be AUX taxlaw-2806 915 7 a a DET taxlaw-2806 915 8 product product NOUN taxlaw-2806 915 9 of of ADP taxlaw-2806 915 10 cash cash NOUN taxlaw-2806 915 11 - - PUNCT taxlaw-2806 915 12 flow flow NOUN taxlaw-2806 915 13 accounting201 accounting201 PROPN taxlaw-2806 915 14 is be AUX taxlaw-2806 915 15 unlikely unlikely ADJ taxlaw-2806 915 16 to to PART taxlaw-2806 915 17 be be AUX taxlaw-2806 915 18 understood understand VERB taxlaw-2806 915 19 by by ADP taxlaw-2806 915 20 most most ADJ taxlaw-2806 915 21 people people NOUN taxlaw-2806 915 22 interested interested ADJ taxlaw-2806 915 23 in in ADP taxlaw-2806 915 24 the the DET taxlaw-2806 915 25 tax tax NOUN taxlaw-2806 915 26 expenditure expenditure NOUN taxlaw-2806 915 27 budget budget NOUN taxlaw-2806 915 28 . . PUNCT taxlaw-2806 916 1 that that DET taxlaw-2806 916 2 budget budget NOUN taxlaw-2806 916 3 discontinued discontinue VERB taxlaw-2806 916 4 measuring measure VERB taxlaw-2806 916 5 the the DET taxlaw-2806 916 6 tax tax NOUN taxlaw-2806 916 7 expenditure expenditure NOUN taxlaw-2806 916 8 for for ADP taxlaw-2806 916 9 depreciation depreciation NOUN taxlaw-2806 916 10 under under ADP taxlaw-2806 916 11 the the DET taxlaw-2806 916 12 old old ADJ taxlaw-2806 916 13 system system NOUN taxlaw-2806 916 14 , , PUNCT taxlaw-2806 916 15 depriving deprive VERB taxlaw-2806 916 16 readers reader NOUN taxlaw-2806 916 17 of of ADP taxlaw-2806 916 18 comparative comparative ADJ taxlaw-2806 916 19 data202 data202 PROPN taxlaw-2806 916 20 and and CCONJ taxlaw-2806 916 21 minimizing minimize VERB taxlaw-2806 916 22 the the DET taxlaw-2806 916 23 appearance appearance NOUN taxlaw-2806 916 24 of of ADP taxlaw-2806 916 25 benefits benefit NOUN taxlaw-2806 916 26 to to ADP taxlaw-2806 916 27 taxpayers taxpayer NOUN taxlaw-2806 916 28 investing invest VERB taxlaw-2806 916 29 in in ADP taxlaw-2806 916 30 capital capital NOUN taxlaw-2806 916 31 projects project NOUN taxlaw-2806 916 32 . . PUNCT taxlaw-2806 917 1 during during ADP taxlaw-2806 917 2 the the DET taxlaw-2806 917 3 last last ADJ taxlaw-2806 917 4 decade decade NOUN taxlaw-2806 917 5 , , PUNCT taxlaw-2806 917 6 treasury treasury PROPN taxlaw-2806 917 7 has have AUX taxlaw-2806 917 8 tweaked tweak VERB taxlaw-2806 917 9 other other ADJ taxlaw-2806 917 10 aspects aspect NOUN taxlaw-2806 917 11 of of ADP taxlaw-2806 917 12 the the DET taxlaw-2806 917 13 tax tax NOUN taxlaw-2806 917 14 expenditure expenditure NOUN taxlaw-2806 917 15 budget budget NOUN taxlaw-2806 917 16 and and CCONJ taxlaw-2806 917 17 its its PRON taxlaw-2806 917 18 analysis analysis NOUN taxlaw-2806 917 19 as as ADV taxlaw-2806 917 20 well well ADV taxlaw-2806 917 21 . . PUNCT taxlaw-2806 918 1 for for ADP taxlaw-2806 918 2 example example NOUN taxlaw-2806 918 3 , , PUNCT taxlaw-2806 918 4 in in ADP taxlaw-2806 918 5 2006 2006 NUM taxlaw-2806 918 6 , , PUNCT taxlaw-2806 918 7 it it PRON taxlaw-2806 918 8 started start VERB taxlaw-2806 918 9 including include VERB taxlaw-2806 918 10 imputed impute VERB taxlaw-2806 918 11 income income NOUN taxlaw-2806 918 12 from from ADP taxlaw-2806 918 13 home home NOUN taxlaw-2806 918 14 ownership ownership NOUN taxlaw-2806 918 15 as as ADP taxlaw-2806 918 16 a a DET taxlaw-2806 918 17 tax tax NOUN taxlaw-2806 918 18 expenditure.203 expenditure.203 NOUN taxlaw-2806 918 19 in in ADP taxlaw-2806 918 20 2005 2005 NUM taxlaw-2806 918 21 , , PUNCT taxlaw-2806 918 22 treasury treasury PROPN taxlaw-2806 918 23 included include VERB taxlaw-2806 918 24 a a DET taxlaw-2806 918 25 discussion discussion NOUN taxlaw-2806 918 26 of of ADP taxlaw-2806 918 27 tax tax NOUN taxlaw-2806 918 28 expenditures expenditure NOUN taxlaw-2806 918 29 compared compare VERB taxlaw-2806 918 30 to to ADP taxlaw-2806 918 31 regulation regulation NOUN taxlaw-2806 918 32 , , PUNCT taxlaw-2806 918 33 as as ADV taxlaw-2806 918 34 well well ADV taxlaw-2806 918 35 as as ADP taxlaw-2806 918 36 direct direct ADJ taxlaw-2806 918 37 spending,204 spending,204 PROPN taxlaw-2806 918 38 196 196 NUM taxlaw-2806 918 39 office office NOUN taxlaw-2806 918 40 of of ADP taxlaw-2806 918 41 mgmt mgmt PROPN taxlaw-2806 918 42 . . PROPN taxlaw-2806 918 43 & & CCONJ taxlaw-2806 918 44 budget budget PROPN taxlaw-2806 918 45 , , PUNCT taxlaw-2806 918 46 supra supra PROPN taxlaw-2806 918 47 note note NOUN taxlaw-2806 918 48 123 123 NUM taxlaw-2806 918 49 . . PUNCT taxlaw-2806 919 1 i i PRON taxlaw-2806 919 2 critiqued critique VERB taxlaw-2806 919 3 these these DET taxlaw-2806 919 4 changes change NOUN taxlaw-2806 919 5 more more ADV taxlaw-2806 919 6 fully fully ADV taxlaw-2806 919 7 in in ADP taxlaw-2806 919 8 linda linda PROPN taxlaw-2806 919 9 sugin sugin PROPN taxlaw-2806 919 10 , , PUNCT taxlaw-2806 919 11 sustaining sustain VERB taxlaw-2806 919 12 progressivity progressivity NOUN taxlaw-2806 919 13 in in ADP taxlaw-2806 919 14 the the DET taxlaw-2806 919 15 budget budget NOUN taxlaw-2806 919 16 process process NOUN taxlaw-2806 919 17 , , PUNCT taxlaw-2806 919 18 45 45 NUM taxlaw-2806 919 19 b.c b.c PROPN taxlaw-2806 919 20 . . PROPN taxlaw-2806 919 21 l. l. PROPN taxlaw-2806 919 22 rev rev PROPN taxlaw-2806 919 23 . . PROPN taxlaw-2806 919 24 1259 1259 NUM taxlaw-2806 919 25 , , PUNCT taxlaw-2806 919 26 1274 1274 NUM taxlaw-2806 919 27 - - SYM taxlaw-2806 919 28 1282 1282 NUM taxlaw-2806 919 29 ( ( PUNCT taxlaw-2806 919 30 2004 2004 NUM taxlaw-2806 919 31 ) ) PUNCT taxlaw-2806 919 32 . . PUNCT taxlaw-2806 920 1 197 197 NUM taxlaw-2806 920 2 office office NOUN taxlaw-2806 920 3 of of ADP taxlaw-2806 920 4 mgmt mgmt PROPN taxlaw-2806 920 5 . . PROPN taxlaw-2806 920 6 & & CCONJ taxlaw-2806 920 7 budget budget PROPN taxlaw-2806 920 8 , , PUNCT taxlaw-2806 920 9 supra supra PROPN taxlaw-2806 920 10 note note NOUN taxlaw-2806 920 11 123 123 NUM taxlaw-2806 920 12 , , PUNCT taxlaw-2806 920 13 at at ADP taxlaw-2806 920 14 138 138 NUM taxlaw-2806 920 15 - - SYM taxlaw-2806 920 16 139 139 NUM taxlaw-2806 920 17 . . X taxlaw-2806 920 18 198 198 NUM taxlaw-2806 921 1 i i PRON taxlaw-2806 921 2 d. d. NOUN taxlaw-2806 921 3 at at ADP taxlaw-2806 921 4 139 139 NUM taxlaw-2806 921 5 - - SYM taxlaw-2806 921 6 140 140 NUM taxlaw-2806 921 7 . . NOUN taxlaw-2806 922 1 199 199 NUM taxlaw-2806 923 1 it it PRON taxlaw-2806 923 2 included include VERB taxlaw-2806 923 3 shareholder shareholder NOUN taxlaw-2806 923 4 level level NOUN taxlaw-2806 923 5 tax tax NOUN taxlaw-2806 923 6 on on ADP taxlaw-2806 923 7 dividends dividend NOUN taxlaw-2806 923 8 paid pay VERB taxlaw-2806 923 9 and and CCONJ taxlaw-2806 923 10 capital capital NOUN taxlaw-2806 923 11 gains gain NOUN taxlaw-2806 923 12 realized realize VERB taxlaw-2806 923 13 out out ADP taxlaw-2806 923 14 of of ADP taxlaw-2806 923 15 earnings earning NOUN taxlaw-2806 923 16 taxed tax VERB taxlaw-2806 923 17 at at ADP taxlaw-2806 923 18 the the DET taxlaw-2806 923 19 corporation corporation NOUN taxlaw-2806 923 20 , , PUNCT taxlaw-2806 923 21 and and CCONJ taxlaw-2806 923 22 corporate corporate ADJ taxlaw-2806 923 23 tax tax NOUN taxlaw-2806 923 24 on on ADP taxlaw-2806 923 25 inter inter ADJ taxlaw-2806 923 26 - - ADJ taxlaw-2806 923 27 corporate corporate ADJ taxlaw-2806 923 28 dividends dividend NOUN taxlaw-2806 923 29 and and CCONJ taxlaw-2806 923 30 corporate corporate ADJ taxlaw-2806 923 31 capital capital NOUN taxlaw-2806 923 32 gains gain NOUN taxlaw-2806 923 33 on on ADP taxlaw-2806 923 34 stock stock NOUN taxlaw-2806 923 35 sales sale NOUN taxlaw-2806 923 36 . . PUNCT taxlaw-2806 924 1 i i PRON taxlaw-2806 924 2 d. d. PROPN taxlaw-2806 924 3 at at ADP taxlaw-2806 924 4 110 110 NUM taxlaw-2806 924 5 , , PUNCT taxlaw-2806 924 6 140 140 NUM taxlaw-2806 924 7 . . NOUN taxlaw-2806 925 1 200 200 NUM taxlaw-2806 926 1 i i PROPN taxlaw-2806 926 2 d. d. PROPN taxlaw-2806 926 3 at at ADP taxlaw-2806 926 4 137 137 NUM taxlaw-2806 926 5 - - SYM taxlaw-2806 926 6 138 138 NUM taxlaw-2806 926 7 . . PUNCT taxlaw-2806 927 1 201 201 NUM taxlaw-2806 928 1 i i PRON taxlaw-2806 928 2 d. d. PROPN taxlaw-2806 928 3 at at ADP taxlaw-2806 928 4 138 138 NUM taxlaw-2806 928 5 . . PUNCT taxlaw-2806 929 1 202 202 NUM taxlaw-2806 929 2 i i PRON taxlaw-2806 929 3 d. d. PROPN taxlaw-2806 929 4 at at ADP taxlaw-2806 929 5 138 138 NUM taxlaw-2806 929 6 n.31 n.31 NOUN taxlaw-2806 929 7 . . PUNCT taxlaw-2806 930 1 203 203 NUM taxlaw-2806 930 2 office office NOUN taxlaw-2806 930 3 of of ADP taxlaw-2806 930 4 mgmt mgmt PROPN taxlaw-2806 930 5 . . PUNCT taxlaw-2806 930 6 and and CCONJ taxlaw-2806 930 7 budget budget PROPN taxlaw-2806 930 8 , , PUNCT taxlaw-2806 930 9 analytical analytical ADJ taxlaw-2806 930 10 perspectives perspective NOUN taxlaw-2806 930 11 , , PUNCT taxlaw-2806 930 12 fiscal fiscal ADJ taxlaw-2806 930 13 year year NOUN taxlaw-2806 930 14 2006 2006 NUM taxlaw-2806 930 15 , , PUNCT taxlaw-2806 930 16 at at ADP taxlaw-2806 930 17 356 356 NUM taxlaw-2806 930 18 ( ( PUNCT taxlaw-2806 930 19 2005 2005 NUM taxlaw-2806 930 20 ) ) PUNCT taxlaw-2806 930 21 . . PUNCT taxlaw-2806 931 1 204 204 NUM taxlaw-2806 931 2 office office NOUN taxlaw-2806 931 3 of of ADP taxlaw-2806 931 4 mgmt mgmt PROPN taxlaw-2806 931 5 . . PUNCT taxlaw-2806 931 6 and and CCONJ taxlaw-2806 931 7 budget budget PROPN taxlaw-2806 931 8 , , PUNCT taxlaw-2806 931 9 analytical analytical ADJ taxlaw-2806 931 10 perspectives perspective NOUN taxlaw-2806 931 11 , , PUNCT taxlaw-2806 931 12 fiscal fiscal ADJ taxlaw-2806 931 13 year year NOUN taxlaw-2806 931 14 2005 2005 NUM taxlaw-2806 931 15 , , PUNCT taxlaw-2806 931 16 at at ADP taxlaw-2806 931 17 300 300 NUM taxlaw-2806 931 18 - - SYM taxlaw-2806 931 19 302 302 NUM taxlaw-2806 931 20 ( ( PUNCT taxlaw-2806 931 21 2004 2004 NUM taxlaw-2806 931 22 ) ) PUNCT taxlaw-2806 931 23 . . PUNCT taxlaw-2806 932 1 34 34 NUM taxlaw-2806 932 2 columbia columbia PROPN taxlaw-2806 932 3 journal journal PROPN taxlaw-2806 932 4 of of ADP taxlaw-2806 932 5 tax tax NOUN taxlaw-2806 932 6 law law NOUN taxlaw-2806 933 1 [ [ X taxlaw-2806 933 2 vol.3:1 vol.3:1 NOUN taxlaw-2806 933 3 enlarging enlarge VERB taxlaw-2806 933 4 the the DET taxlaw-2806 933 5 discourse discourse NOUN taxlaw-2806 933 6 from from ADP taxlaw-2806 933 7 the the DET taxlaw-2806 933 8 joint joint ADJ taxlaw-2806 933 9 committee committee NOUN taxlaw-2806 933 10 ’s ’s PART taxlaw-2806 933 11 more more ADV taxlaw-2806 933 12 rigid rigid ADJ taxlaw-2806 933 13 approach approach NOUN taxlaw-2806 933 14 that that PRON taxlaw-2806 933 15 considered consider VERB taxlaw-2806 933 16 direct direct ADJ taxlaw-2806 933 17 spending spending NOUN taxlaw-2806 933 18 as as ADP taxlaw-2806 933 19 the the DET taxlaw-2806 933 20 paradigm paradigm NOUN taxlaw-2806 933 21 against against ADP taxlaw-2806 933 22 which which PRON taxlaw-2806 933 23 tax tax NOUN taxlaw-2806 933 24 expenditures expenditure NOUN taxlaw-2806 933 25 should should AUX taxlaw-2806 933 26 be be AUX taxlaw-2806 933 27 determined.205 determined.205 NOUN taxlaw-2806 933 28 in in ADP taxlaw-2806 933 29 recent recent ADJ taxlaw-2806 933 30 years year NOUN taxlaw-2806 933 31 , , PUNCT taxlaw-2806 933 32 critics critic NOUN taxlaw-2806 933 33 favoring favor VERB taxlaw-2806 933 34 a a DET taxlaw-2806 933 35 move move NOUN taxlaw-2806 933 36 to to ADP taxlaw-2806 933 37 consumption consumption NOUN taxlaw-2806 933 38 taxation taxation NOUN taxlaw-2806 933 39 have have AUX taxlaw-2806 933 40 challenged challenge VERB taxlaw-2806 933 41 the the DET taxlaw-2806 933 42 income income NOUN taxlaw-2806 933 43 - - PUNCT taxlaw-2806 933 44 centric centric ADJ taxlaw-2806 933 45 approach approach NOUN taxlaw-2806 933 46 that that PRON taxlaw-2806 933 47 continues continue VERB taxlaw-2806 933 48 to to PART taxlaw-2806 933 49 inform inform VERB taxlaw-2806 933 50 the the DET taxlaw-2806 933 51 tax tax NOUN taxlaw-2806 933 52 expenditure expenditure NOUN taxlaw-2806 933 53 budgets budget VERB taxlaw-2806 933 54 today.206 today.206 NOUN taxlaw-2806 933 55 in in ADP taxlaw-2806 933 56 that that DET taxlaw-2806 933 57 vein vein NOUN taxlaw-2806 933 58 , , PUNCT taxlaw-2806 933 59 a a DET taxlaw-2806 933 60 more more ADV taxlaw-2806 933 61 fundamental fundamental ADJ taxlaw-2806 933 62 challenge challenge NOUN taxlaw-2806 933 63 to to ADP taxlaw-2806 933 64 tax tax NOUN taxlaw-2806 933 65 expenditure expenditure NOUN taxlaw-2806 933 66 analysis analysis NOUN taxlaw-2806 933 67 was be AUX taxlaw-2806 933 68 presented present VERB taxlaw-2806 933 69 in in ADP taxlaw-2806 933 70 the the DET taxlaw-2806 933 71 treasury treasury NOUN taxlaw-2806 933 72 ’s ’s PART taxlaw-2806 933 73 appendices appendix NOUN taxlaw-2806 933 74 , , PUNCT taxlaw-2806 933 75 starting start VERB taxlaw-2806 933 76 in in ADP taxlaw-2806 933 77 2004.207 2004.207 NUM taxlaw-2806 933 78 in in ADP taxlaw-2806 933 79 that that DET taxlaw-2806 933 80 report report NOUN taxlaw-2806 933 81 , , PUNCT taxlaw-2806 933 82 treasury treasury PROPN taxlaw-2806 933 83 included include VERB taxlaw-2806 933 84 an an DET taxlaw-2806 933 85 analysis analysis NOUN taxlaw-2806 933 86 of of ADP taxlaw-2806 933 87 tax tax NOUN taxlaw-2806 933 88 expenditures expenditure NOUN taxlaw-2806 933 89 in in ADP taxlaw-2806 933 90 a a DET taxlaw-2806 933 91 consumption consumption NOUN taxlaw-2806 933 92 tax tax NOUN taxlaw-2806 933 93 , , PUNCT taxlaw-2806 933 94 reviewing review VERB taxlaw-2806 933 95 its its PRON taxlaw-2806 933 96 traditional traditional ADJ taxlaw-2806 933 97 list list NOUN taxlaw-2806 933 98 under under ADP taxlaw-2806 933 99 a a DET taxlaw-2806 933 100 consumption consumption NOUN taxlaw-2806 933 101 tax tax NOUN taxlaw-2806 933 102 model.208 model.208 NOUN taxlaw-2806 933 103 it it PRON taxlaw-2806 933 104 deemed deem VERB taxlaw-2806 933 105 some some DET taxlaw-2806 933 106 provisions provision NOUN taxlaw-2806 933 107 to to PART taxlaw-2806 933 108 be be AUX taxlaw-2806 933 109 tax tax NOUN taxlaw-2806 933 110 expenditures expenditure NOUN taxlaw-2806 933 111 under under ADP taxlaw-2806 933 112 both both DET taxlaw-2806 933 113 approaches approach NOUN taxlaw-2806 933 114 , , PUNCT taxlaw-2806 933 115 others other NOUN taxlaw-2806 933 116 not not PART taxlaw-2806 933 117 to to PART taxlaw-2806 933 118 be be AUX taxlaw-2806 933 119 tax tax NOUN taxlaw-2806 933 120 expenditures expenditure NOUN taxlaw-2806 933 121 under under ADP taxlaw-2806 933 122 a a DET taxlaw-2806 933 123 consumption consumption NOUN taxlaw-2806 933 124 tax tax NOUN taxlaw-2806 933 125 and and CCONJ taxlaw-2806 933 126 a a DET taxlaw-2806 933 127 remaining remain VERB taxlaw-2806 933 128 few few ADJ taxlaw-2806 933 129 to to PART taxlaw-2806 933 130 be be AUX taxlaw-2806 933 131 debatable debatable ADJ taxlaw-2806 933 132 . . PUNCT taxlaw-2806 934 1 the the DET taxlaw-2806 934 2 analysis analysis NOUN taxlaw-2806 934 3 called call VERB taxlaw-2806 934 4 into into ADP taxlaw-2806 934 5 question question NOUN taxlaw-2806 934 6 the the DET taxlaw-2806 934 7 propriety propriety NOUN taxlaw-2806 934 8 of of ADP taxlaw-2806 934 9 including include VERB taxlaw-2806 934 10 many many ADJ taxlaw-2806 934 11 provisions provision NOUN taxlaw-2806 934 12 in in ADP taxlaw-2806 934 13 the the DET taxlaw-2806 934 14 budget budget NOUN taxlaw-2806 934 15 , , PUNCT taxlaw-2806 934 16 but but CCONJ taxlaw-2806 934 17 did do AUX taxlaw-2806 934 18 not not PART taxlaw-2806 934 19 offer offer VERB taxlaw-2806 934 20 a a DET taxlaw-2806 934 21 comprehensive comprehensive ADJ taxlaw-2806 934 22 alternative alternative NOUN taxlaw-2806 934 23 pursuant pursuant ADJ taxlaw-2806 934 24 to to ADP taxlaw-2806 934 25 the the DET taxlaw-2806 934 26 alternative alternative ADJ taxlaw-2806 934 27 baselines.209 baselines.209 NOUN taxlaw-2806 934 28 the the DET taxlaw-2806 934 29 most most ADV taxlaw-2806 934 30 recent recent ADJ taxlaw-2806 934 31 development development NOUN taxlaw-2806 934 32 in in ADP taxlaw-2806 934 33 the the DET taxlaw-2806 934 34 debate debate NOUN taxlaw-2806 934 35 over over ADP taxlaw-2806 934 36 the the DET taxlaw-2806 934 37 tax tax NOUN taxlaw-2806 934 38 expenditure expenditure NOUN taxlaw-2806 934 39 baseline baseline NOUN taxlaw-2806 934 40 was be AUX taxlaw-2806 934 41 the the DET taxlaw-2806 934 42 joint joint ADJ taxlaw-2806 934 43 committee committee NOUN taxlaw-2806 934 44 ’s ’s PART taxlaw-2806 934 45 reconsideration reconsideration NOUN taxlaw-2806 934 46 report.210 report.210 NOUN taxlaw-2806 934 47 concerned concerned ADJ taxlaw-2806 934 48 that that SCONJ taxlaw-2806 934 49 disagreement disagreement VERB taxlaw-2806 934 50 over over ADP taxlaw-2806 934 51 the the DET taxlaw-2806 934 52 underlying underlie VERB taxlaw-2806 934 53 conception conception NOUN taxlaw-2806 934 54 that that PRON taxlaw-2806 934 55 supported support VERB taxlaw-2806 934 56 the the DET taxlaw-2806 934 57 tax tax NOUN taxlaw-2806 934 58 expenditure expenditure NOUN taxlaw-2806 934 59 budget budget NOUN taxlaw-2806 934 60 undermined undermine VERB taxlaw-2806 934 61 the the DET taxlaw-2806 934 62 integrity integrity NOUN taxlaw-2806 934 63 of of ADP taxlaw-2806 934 64 the the DET taxlaw-2806 934 65 budget budget NOUN taxlaw-2806 934 66 produced produce VERB taxlaw-2806 934 67 , , PUNCT taxlaw-2806 934 68 the the DET taxlaw-2806 934 69 joint joint ADJ taxlaw-2806 934 70 committee committee NOUN taxlaw-2806 934 71 presented present VERB taxlaw-2806 934 72 a a DET taxlaw-2806 934 73 new new ADJ taxlaw-2806 934 74 approach approach NOUN taxlaw-2806 934 75 to to ADP taxlaw-2806 934 76 tax tax NOUN taxlaw-2806 934 77 expenditures expenditure NOUN taxlaw-2806 934 78 that that PRON taxlaw-2806 934 79 treated treat VERB taxlaw-2806 934 80 the the DET taxlaw-2806 934 81 tax tax NOUN taxlaw-2806 934 82 law law NOUN taxlaw-2806 934 83 as as ADP taxlaw-2806 934 84 moderately moderately ADV taxlaw-2806 934 85 coherent coherent ADJ taxlaw-2806 934 86 to to PART taxlaw-2806 934 87 determine determine VERB taxlaw-2806 934 88 which which DET taxlaw-2806 934 89 provisions provision NOUN taxlaw-2806 934 90 are be AUX taxlaw-2806 934 91 included include VERB taxlaw-2806 934 92 in in ADP taxlaw-2806 934 93 the the DET taxlaw-2806 934 94 budget budget NOUN taxlaw-2806 934 95 . . PUNCT taxlaw-2806 935 1 its its PRON taxlaw-2806 935 2 first first ADJ taxlaw-2806 935 3 ( ( PUNCT taxlaw-2806 935 4 and and CCONJ taxlaw-2806 935 5 only only ADV taxlaw-2806 935 6 ) ) PUNCT taxlaw-2806 935 7 budget budget NOUN taxlaw-2806 935 8 using use VERB taxlaw-2806 935 9 the the DET taxlaw-2806 935 10 new new ADJ taxlaw-2806 935 11 methodology methodology NOUN taxlaw-2806 935 12 was be AUX taxlaw-2806 935 13 released release VERB taxlaw-2806 935 14 a a DET taxlaw-2806 935 15 few few ADJ taxlaw-2806 935 16 months month NOUN taxlaw-2806 935 17 later later ADV taxlaw-2806 935 18 . . PUNCT taxlaw-2806 936 1 the the DET taxlaw-2806 936 2 reconsideration reconsideration NOUN taxlaw-2806 936 3 report report NOUN taxlaw-2806 936 4 was be AUX taxlaw-2806 936 5 a a DET taxlaw-2806 936 6 comprehensive comprehensive ADJ taxlaw-2806 936 7 project project NOUN taxlaw-2806 936 8 , , PUNCT taxlaw-2806 936 9 and and CCONJ taxlaw-2806 936 10 it it PRON taxlaw-2806 936 11 offered offer VERB taxlaw-2806 936 12 a a DET taxlaw-2806 936 13 new new ADJ taxlaw-2806 936 14 taxonomy taxonomy NOUN taxlaw-2806 936 15 and and CCONJ taxlaw-2806 936 16 a a DET taxlaw-2806 936 17 new new ADJ taxlaw-2806 936 18 baseline baseline NOUN taxlaw-2806 936 19 that that PRON taxlaw-2806 936 20 was be AUX taxlaw-2806 936 21 designed design VERB taxlaw-2806 936 22 to to PART taxlaw-2806 936 23 be be AUX taxlaw-2806 936 24 devoid devoid ADJ taxlaw-2806 936 25 of of ADP taxlaw-2806 936 26 any any DET taxlaw-2806 936 27 normative normative ADJ taxlaw-2806 936 28 content content NOUN taxlaw-2806 936 29 . . PUNCT taxlaw-2806 937 1 in in ADP taxlaw-2806 937 2 fact fact NOUN taxlaw-2806 937 3 , , PUNCT taxlaw-2806 937 4 it it PRON taxlaw-2806 937 5 dispensed dispense VERB taxlaw-2806 937 6 with with ADP taxlaw-2806 937 7 the the DET taxlaw-2806 937 8 notion notion NOUN taxlaw-2806 937 9 of of ADP taxlaw-2806 937 10 a a DET taxlaw-2806 937 11 single single ADJ taxlaw-2806 937 12 , , PUNCT taxlaw-2806 937 13 coherent coherent ADJ taxlaw-2806 937 14 baseline baseline NOUN taxlaw-2806 937 15 altogether altogether ADV taxlaw-2806 937 16 . . PUNCT taxlaw-2806 938 1 rather rather ADV taxlaw-2806 938 2 than than SCONJ taxlaw-2806 938 3 compile compile VERB taxlaw-2806 938 4 the the DET taxlaw-2806 938 5 budget budget NOUN taxlaw-2806 938 6 by by ADP taxlaw-2806 938 7 asking ask VERB taxlaw-2806 938 8 which which PRON taxlaw-2806 938 9 provisions provision NOUN taxlaw-2806 938 10 in in ADP taxlaw-2806 938 11 the the DET taxlaw-2806 938 12 code code NOUN taxlaw-2806 938 13 are be AUX taxlaw-2806 938 14 exceptions exception NOUN taxlaw-2806 938 15 from from ADP taxlaw-2806 938 16 an an DET taxlaw-2806 938 17 extrinsic extrinsic ADJ taxlaw-2806 938 18 and and CCONJ taxlaw-2806 938 19 idealized idealize VERB taxlaw-2806 938 20 normal normal ADJ taxlaw-2806 938 21 tax tax NOUN taxlaw-2806 938 22 as as ADP taxlaw-2806 938 23 surrey surrey PROPN taxlaw-2806 938 24 and and CCONJ taxlaw-2806 938 25 the the DET taxlaw-2806 938 26 joint joint ADJ taxlaw-2806 938 27 committee committee NOUN taxlaw-2806 938 28 had have AUX taxlaw-2806 938 29 traditionally traditionally ADV taxlaw-2806 938 30 done do VERB taxlaw-2806 938 31 , , PUNCT taxlaw-2806 938 32 the the DET taxlaw-2806 938 33 new new ADJ taxlaw-2806 938 34 methodology methodology NOUN taxlaw-2806 938 35 generated generate VERB taxlaw-2806 938 36 the the DET taxlaw-2806 938 37 budget budget NOUN taxlaw-2806 938 38 by by ADP taxlaw-2806 938 39 extrapolating extrapolate VERB taxlaw-2806 938 40 from from ADP taxlaw-2806 938 41 the the DET taxlaw-2806 938 42 tax tax NOUN taxlaw-2806 938 43 law law NOUN taxlaw-2806 938 44 itself itself PRON taxlaw-2806 938 45 . . PUNCT taxlaw-2806 939 1 a a DET taxlaw-2806 939 2 new new ADJ taxlaw-2806 939 3 category category NOUN taxlaw-2806 939 4 of of ADP taxlaw-2806 939 5 “ " PUNCT taxlaw-2806 939 6 tax tax NOUN taxlaw-2806 939 7 subsidies subsidy NOUN taxlaw-2806 939 8 ” " PUNCT taxlaw-2806 939 9 was be AUX taxlaw-2806 939 10 generated generate VERB taxlaw-2806 939 11 by by ADP taxlaw-2806 939 12 reference reference NOUN taxlaw-2806 939 13 to to ADP taxlaw-2806 939 14 discernible discernible ADJ taxlaw-2806 939 15 general general ADJ taxlaw-2806 939 16 rules rule NOUN taxlaw-2806 939 17 of of ADP taxlaw-2806 939 18 current current ADJ taxlaw-2806 939 19 law law NOUN taxlaw-2806 939 20 ; ; PUNCT taxlaw-2806 939 21 the the DET taxlaw-2806 939 22 general general ADJ taxlaw-2806 939 23 rules rule NOUN taxlaw-2806 939 24 thereby thereby ADV taxlaw-2806 939 25 became become VERB taxlaw-2806 939 26 a a DET taxlaw-2806 939 27 new new ADJ taxlaw-2806 939 28 baseline.211 baseline.211 NOUN taxlaw-2806 939 29 the the DET taxlaw-2806 939 30 joint joint ADJ taxlaw-2806 939 31 committee committee NOUN taxlaw-2806 939 32 did do AUX taxlaw-2806 939 33 not not PART taxlaw-2806 939 34 explain explain VERB taxlaw-2806 939 35 how how SCONJ taxlaw-2806 939 36 it it PRON taxlaw-2806 939 37 decided decide VERB taxlaw-2806 939 38 which which DET taxlaw-2806 939 39 provisions provision NOUN taxlaw-2806 939 40 constitute constitute VERB taxlaw-2806 939 41 the the DET taxlaw-2806 939 42 general general ADJ taxlaw-2806 939 43 rules rule NOUN taxlaw-2806 939 44 , , PUNCT taxlaw-2806 939 45 and and CCONJ taxlaw-2806 939 46 there there PRON taxlaw-2806 939 47 is be VERB taxlaw-2806 939 48 no no DET taxlaw-2806 939 49 clear clear ADJ taxlaw-2806 939 50 principle principle NOUN taxlaw-2806 939 51 that that SCONJ taxlaw-2806 939 52 the the DET taxlaw-2806 939 53 report report NOUN taxlaw-2806 939 54 adopted adopt VERB taxlaw-2806 939 55 that that PRON taxlaw-2806 939 56 would would AUX taxlaw-2806 939 57 provide provide VERB taxlaw-2806 939 58 predictability predictability NOUN taxlaw-2806 939 59 and and CCONJ taxlaw-2806 939 60 consistency.212 consistency.212 NOUN taxlaw-2806 939 61 inferring infer VERB taxlaw-2806 939 62 from from ADP taxlaw-2806 939 63 the the DET taxlaw-2806 939 64 first first ADJ taxlaw-2806 939 65 budget budget NOUN taxlaw-2806 939 66 implementing implement VERB taxlaw-2806 939 67 the the DET taxlaw-2806 939 68 report report NOUN taxlaw-2806 939 69 , , PUNCT taxlaw-2806 939 70 general general ADJ taxlaw-2806 939 71 rules rule NOUN taxlaw-2806 939 72 are be AUX taxlaw-2806 939 73 those those PRON taxlaw-2806 939 74 that that PRON taxlaw-2806 939 75 have have AUX taxlaw-2806 939 76 been be AUX taxlaw-2806 939 77 around around ADP taxlaw-2806 939 78 a a DET taxlaw-2806 939 79 long long ADJ taxlaw-2806 939 80 time time NOUN taxlaw-2806 939 81 , , PUNCT taxlaw-2806 939 82 have have VERB taxlaw-2806 939 83 broad broad ADJ taxlaw-2806 939 84 sweep sweep NOUN taxlaw-2806 939 85 , , PUNCT taxlaw-2806 939 86 and and CCONJ taxlaw-2806 939 87 do do AUX taxlaw-2806 939 88 not not PART taxlaw-2806 939 89 create create VERB taxlaw-2806 939 90 structural structural ADJ taxlaw-2806 939 91 distortions.213 distortions.213 NOUN taxlaw-2806 939 92 the the DET taxlaw-2806 939 93 general general ADJ taxlaw-2806 939 94 rules rule NOUN taxlaw-2806 939 95 are be AUX taxlaw-2806 939 96 205 205 NUM taxlaw-2806 939 97 the the DET taxlaw-2806 939 98 joint joint ADJ taxlaw-2806 939 99 committee committee NOUN taxlaw-2806 939 100 ’s ’s PART taxlaw-2806 939 101 long long ADV taxlaw-2806 939 102 - - PUNCT taxlaw-2806 939 103 held hold VERB taxlaw-2806 939 104 position position NOUN taxlaw-2806 939 105 was be AUX taxlaw-2806 939 106 that that SCONJ taxlaw-2806 939 107 tax tax NOUN taxlaw-2806 939 108 provisions provision NOUN taxlaw-2806 939 109 providing provide VERB taxlaw-2806 939 110 less less ADV taxlaw-2806 939 111 favorable favorable ADJ taxlaw-2806 939 112 treatment treatment NOUN taxlaw-2806 939 113 than than ADP taxlaw-2806 939 114 a a DET taxlaw-2806 939 115 normal normal ADJ taxlaw-2806 939 116 income income NOUN taxlaw-2806 939 117 tax tax NOUN taxlaw-2806 939 118 are be AUX taxlaw-2806 939 119 not not PART taxlaw-2806 939 120 within within ADP taxlaw-2806 939 121 the the DET taxlaw-2806 939 122 statutory statutory ADJ taxlaw-2806 939 123 definition definition NOUN taxlaw-2806 939 124 of of ADP taxlaw-2806 939 125 a a DET taxlaw-2806 939 126 tax tax NOUN taxlaw-2806 939 127 expenditure expenditure NOUN taxlaw-2806 939 128 . . PUNCT taxlaw-2806 940 1 see see VERB taxlaw-2806 940 2 staff staff NOUN taxlaw-2806 940 3 of of ADP taxlaw-2806 940 4 joint joint ADJ taxlaw-2806 940 5 comm comm NOUN taxlaw-2806 940 6 . . PUNCT taxlaw-2806 941 1 on on ADP taxlaw-2806 941 2 tax’n tax’n NUM taxlaw-2806 941 3 , , PUNCT taxlaw-2806 941 4 108th 108th ADJ taxlaw-2806 941 5 cong cong NOUN taxlaw-2806 941 6 . . PUNCT taxlaw-2806 941 7 , , PUNCT taxlaw-2806 941 8 estimates estimate NOUN taxlaw-2806 941 9 of of ADP taxlaw-2806 941 10 federal federal ADJ taxlaw-2806 941 11 tax tax NOUN taxlaw-2806 941 12 expenditures expenditure NOUN taxlaw-2806 941 13 for for ADP taxlaw-2806 941 14 fiscal fiscal ADJ taxlaw-2806 941 15 years year NOUN taxlaw-2806 941 16 20042008 20042008 NUM taxlaw-2806 941 17 , , PUNCT taxlaw-2806 941 18 at at ADP taxlaw-2806 941 19 3 3 NUM taxlaw-2806 941 20 ( ( PUNCT taxlaw-2806 941 21 joint joint ADJ taxlaw-2806 941 22 comm comm NOUN taxlaw-2806 941 23 . . PUNCT taxlaw-2806 942 1 print print NOUN taxlaw-2806 942 2 2003 2003 NUM taxlaw-2806 942 3 ) ) PUNCT taxlaw-2806 942 4 . . PUNCT taxlaw-2806 943 1 206 206 NUM taxlaw-2806 943 2 see see VERB taxlaw-2806 943 3 bruce bruce PROPN taxlaw-2806 943 4 bartlett bartlett PROPN taxlaw-2806 943 5 , , PUNCT taxlaw-2806 943 6 the the DET taxlaw-2806 943 7 end end NOUN taxlaw-2806 943 8 of of ADP taxlaw-2806 943 9 tax tax NOUN taxlaw-2806 943 10 expenditures expenditure NOUN taxlaw-2806 943 11 as as SCONJ taxlaw-2806 943 12 we we PRON taxlaw-2806 943 13 know know VERB taxlaw-2806 943 14 them they PRON taxlaw-2806 943 15 ? ? PUNCT taxlaw-2806 943 16 , , PUNCT taxlaw-2806 943 17 92 92 NUM taxlaw-2806 943 18 tax tax NOUN taxlaw-2806 943 19 notes note NOUN taxlaw-2806 943 20 413 413 NUM taxlaw-2806 943 21 , , PUNCT taxlaw-2806 943 22 414415 414415 NUM taxlaw-2806 943 23 ( ( PUNCT taxlaw-2806 943 24 2001 2001 NUM taxlaw-2806 943 25 ) ) PUNCT taxlaw-2806 943 26 ; ; PUNCT taxlaw-2806 943 27 see see VERB taxlaw-2806 943 28 also also ADV taxlaw-2806 943 29 shaviro shaviro NOUN taxlaw-2806 943 30 , , PUNCT taxlaw-2806 943 31 supra supra PROPN taxlaw-2806 943 32 note note PROPN taxlaw-2806 943 33 130 130 NUM taxlaw-2806 943 34 , , PUNCT taxlaw-2806 943 35 at at ADP taxlaw-2806 943 36 189 189 NUM taxlaw-2806 943 37 . . PUNCT taxlaw-2806 943 38 207 207 NUM taxlaw-2806 943 39 later later ADV taxlaw-2806 943 40 treasury treasury PROPN taxlaw-2806 943 41 reports report NOUN taxlaw-2806 943 42 continued continue VERB taxlaw-2806 943 43 the the DET taxlaw-2806 943 44 presentation presentation NOUN taxlaw-2806 943 45 . . PUNCT taxlaw-2806 944 1 see see VERB taxlaw-2806 944 2 office office NOUN taxlaw-2806 944 3 of of ADP taxlaw-2806 944 4 mgmt mgmt PROPN taxlaw-2806 944 5 . . PUNCT taxlaw-2806 945 1 and and CCONJ taxlaw-2806 945 2 budget budget NOUN taxlaw-2806 945 3 , , PUNCT taxlaw-2806 945 4 supra supra PROPN taxlaw-2806 945 5 note note NOUN taxlaw-2806 945 6 123 123 NUM taxlaw-2806 945 7 , , PUNCT taxlaw-2806 945 8 at at ADP taxlaw-2806 945 9 314 314 NUM taxlaw-2806 945 10 - - SYM taxlaw-2806 945 11 322 322 NUM taxlaw-2806 945 12 . . NOUN taxlaw-2806 945 13 208 208 NUM taxlaw-2806 946 1 i i PROPN taxlaw-2806 946 2 d. d. NOUN taxlaw-2806 946 3 at at ADP taxlaw-2806 946 4 130 130 NUM taxlaw-2806 946 5 - - SYM taxlaw-2806 946 6 140 140 NUM taxlaw-2806 946 7 . . PUNCT taxlaw-2806 947 1 209 209 NUM taxlaw-2806 947 2 these these DET taxlaw-2806 947 3 appendices appendix NOUN taxlaw-2806 947 4 are be AUX taxlaw-2806 947 5 critiqued critique VERB taxlaw-2806 947 6 in in ADP taxlaw-2806 947 7 sugin sugin NOUN taxlaw-2806 947 8 , , PUNCT taxlaw-2806 947 9 supra supra PROPN taxlaw-2806 947 10 note note PROPN taxlaw-2806 947 11 196 196 NUM taxlaw-2806 947 12 , , PUNCT taxlaw-2806 947 13 at at ADP taxlaw-2806 947 14 1276 1276 NUM taxlaw-2806 947 15 - - SYM taxlaw-2806 947 16 1282 1282 NUM taxlaw-2806 947 17 . . PUNCT taxlaw-2806 948 1 210 210 NUM taxlaw-2806 948 2 staff staff NOUN taxlaw-2806 948 3 of of ADP taxlaw-2806 948 4 joint joint ADJ taxlaw-2806 948 5 comm comm NOUN taxlaw-2806 948 6 . . PUNCT taxlaw-2806 949 1 on on ADP taxlaw-2806 949 2 tax’n tax’n NUM taxlaw-2806 949 3 , , PUNCT taxlaw-2806 949 4 110th 110th ADJ taxlaw-2806 949 5 cong cong NOUN taxlaw-2806 949 6 . . PROPN taxlaw-2806 949 7 , , PUNCT taxlaw-2806 949 8 a a DET taxlaw-2806 949 9 reconsideration reconsideration NOUN taxlaw-2806 949 10 of of ADP taxlaw-2806 949 11 tax tax NOUN taxlaw-2806 949 12 expenditure expenditure NOUN taxlaw-2806 949 13 analysis analysis NOUN taxlaw-2806 949 14 ( ( PUNCT taxlaw-2806 949 15 joint joint ADJ taxlaw-2806 949 16 comm comm NOUN taxlaw-2806 949 17 . . PUNCT taxlaw-2806 950 1 print print NOUN taxlaw-2806 950 2 2008 2008 NUM taxlaw-2806 950 3 ) ) PUNCT taxlaw-2806 950 4 . . PUNCT taxlaw-2806 951 1 211 211 NUM taxlaw-2806 951 2 tax tax NOUN taxlaw-2806 951 3 subsidies subsidy NOUN taxlaw-2806 951 4 are be AUX taxlaw-2806 951 5 provisions provision NOUN taxlaw-2806 951 6 that that PRON taxlaw-2806 951 7 are be AUX taxlaw-2806 951 8 “ " PUNCT taxlaw-2806 951 9 deliberately deliberately ADV taxlaw-2806 951 10 inconsistent inconsistent ADJ taxlaw-2806 951 11 with with ADP taxlaw-2806 951 12 an an DET taxlaw-2806 951 13 identifiable identifiable ADJ taxlaw-2806 951 14 general general ADJ taxlaw-2806 951 15 rule rule NOUN taxlaw-2806 951 16 of of ADP taxlaw-2806 951 17 the the DET taxlaw-2806 951 18 present present ADJ taxlaw-2806 951 19 tax tax NOUN taxlaw-2806 951 20 law law NOUN taxlaw-2806 951 21 . . PUNCT taxlaw-2806 951 22 . . PUNCT taxlaw-2806 952 1 . . PUNCT taxlaw-2806 953 1 and and CCONJ taxlaw-2806 953 2 collect collect VERB taxlaw-2806 953 3 [ [ X taxlaw-2806 953 4 ] ] X taxlaw-2806 953 5 less less ADJ taxlaw-2806 953 6 revenue revenue NOUN taxlaw-2806 953 7 than than SCONJ taxlaw-2806 953 8 does do VERB taxlaw-2806 953 9 the the DET taxlaw-2806 953 10 general general ADJ taxlaw-2806 953 11 rule rule NOUN taxlaw-2806 953 12 . . PUNCT taxlaw-2806 953 13 ” " PUNCT taxlaw-2806 953 14 staff staff NOUN taxlaw-2806 953 15 of of ADP taxlaw-2806 953 16 joint joint ADJ taxlaw-2806 953 17 comm comm NOUN taxlaw-2806 953 18 . . PUNCT taxlaw-2806 954 1 on on ADP taxlaw-2806 954 2 tax’n tax’n NUM taxlaw-2806 954 3 , , PUNCT taxlaw-2806 954 4 110th 110th ADJ taxlaw-2806 954 5 cong cong NOUN taxlaw-2806 954 6 . . PROPN taxlaw-2806 954 7 , , PUNCT taxlaw-2806 954 8 a a DET taxlaw-2806 954 9 reconsideration reconsideration NOUN taxlaw-2806 954 10 of of ADP taxlaw-2806 954 11 tax tax NOUN taxlaw-2806 954 12 expenditure expenditure NOUN taxlaw-2806 954 13 analysis analysis NOUN taxlaw-2806 954 14 9 9 NUM taxlaw-2806 954 15 ( ( PUNCT taxlaw-2806 954 16 joint joint ADJ taxlaw-2806 954 17 comm comm NOUN taxlaw-2806 954 18 . . PUNCT taxlaw-2806 955 1 print print NOUN taxlaw-2806 955 2 2008 2008 NUM taxlaw-2806 955 3 ) ) PUNCT taxlaw-2806 955 4 . . PUNCT taxlaw-2806 956 1 212 212 NUM taxlaw-2806 956 2 the the DET taxlaw-2806 956 3 joint joint ADJ taxlaw-2806 956 4 committee committee NOUN taxlaw-2806 956 5 modeled model VERB taxlaw-2806 956 6 the the DET taxlaw-2806 956 7 baseline baseline NOUN taxlaw-2806 956 8 on on ADP taxlaw-2806 956 9 the the DET taxlaw-2806 956 10 work work NOUN taxlaw-2806 956 11 of of ADP taxlaw-2806 956 12 seymour seymour PROPN taxlaw-2806 956 13 fiekowsky fiekowsky PROPN taxlaw-2806 956 14 . . PUNCT taxlaw-2806 957 1 see see VERB taxlaw-2806 958 1 i i PRON taxlaw-2806 958 2 d. d. PROPN taxlaw-2806 958 3 213 213 NUM taxlaw-2806 958 4 the the DET taxlaw-2806 958 5 report report NOUN taxlaw-2806 958 6 introduced introduce VERB taxlaw-2806 958 7 the the DET taxlaw-2806 958 8 concept concept NOUN taxlaw-2806 958 9 of of ADP taxlaw-2806 958 10 “ " PUNCT taxlaw-2806 958 11 tax tax NOUN taxlaw-2806 958 12 - - PUNCT taxlaw-2806 958 13 induced induce VERB taxlaw-2806 958 14 structural structural ADJ taxlaw-2806 958 15 distortions distortion NOUN taxlaw-2806 958 16 . . PUNCT taxlaw-2806 958 17 ” " PUNCT taxlaw-2806 959 1 that that DET taxlaw-2806 959 2 category category NOUN taxlaw-2806 959 3 consists consist VERB taxlaw-2806 959 4 of of ADP taxlaw-2806 959 5 general general ADJ taxlaw-2806 959 6 rules rule NOUN taxlaw-2806 959 7 of of ADP taxlaw-2806 959 8 the the DET taxlaw-2806 959 9 code code NOUN taxlaw-2806 959 10 that that SCONJ taxlaw-2806 959 11 “ " PUNCT taxlaw-2806 959 12 materially materially ADV taxlaw-2806 959 13 affect affect VERB taxlaw-2806 959 14 economic economic ADJ taxlaw-2806 959 15 decisions decision NOUN taxlaw-2806 959 16 in in ADP taxlaw-2806 959 17 a a DET taxlaw-2806 959 18 manner manner NOUN taxlaw-2806 959 19 that that PRON taxlaw-2806 959 20 imposes impose VERB taxlaw-2806 959 21 substantial substantial ADJ taxlaw-2806 959 22 economic economic ADJ taxlaw-2806 959 23 efficiency efficiency NOUN taxlaw-2806 959 24 costs cost NOUN taxlaw-2806 959 25 ” " PUNCT taxlaw-2806 959 26 such such ADJ taxlaw-2806 959 27 as as ADP taxlaw-2806 959 28 the the DET taxlaw-2806 959 29 distinction distinction NOUN taxlaw-2806 959 30 between between ADP taxlaw-2806 959 31 debt debt NOUN taxlaw-2806 959 32 and and CCONJ taxlaw-2806 959 33 equity equity NOUN taxlaw-2806 959 34 . . PUNCT taxlaw-2806 960 1 see see VERB taxlaw-2806 960 2 staff staff NOUN taxlaw-2806 960 3 of of ADP taxlaw-2806 960 4 joint joint ADJ taxlaw-2806 960 5 comm comm NOUN taxlaw-2806 960 6 . . PUNCT taxlaw-2806 961 1 on on ADP taxlaw-2806 961 2 2011 2011 NUM taxlaw-2806 961 3 ] ] PUNCT taxlaw-2806 961 4 tax tax NOUN taxlaw-2806 961 5 expenditures expenditure NOUN taxlaw-2806 961 6 , , PUNCT taxlaw-2806 961 7 reform reform NOUN taxlaw-2806 961 8 , , PUNCT taxlaw-2806 961 9 and and CCONJ taxlaw-2806 961 10 distributive distributive ADJ taxlaw-2806 961 11 justice justice NOUN taxlaw-2806 961 12 35 35 NUM taxlaw-2806 961 13 not not PART taxlaw-2806 961 14 unlike unlike ADP taxlaw-2806 961 15 the the DET taxlaw-2806 961 16 normal normal ADJ taxlaw-2806 961 17 baseline baseline NOUN taxlaw-2806 961 18 used use VERB taxlaw-2806 961 19 in in ADP taxlaw-2806 961 20 the the DET taxlaw-2806 961 21 old old ADJ taxlaw-2806 961 22 analysis analysis NOUN taxlaw-2806 961 23 , , PUNCT taxlaw-2806 961 24 so so SCONJ taxlaw-2806 961 25 the the DET taxlaw-2806 961 26 tax tax NOUN taxlaw-2806 961 27 expenditure expenditure NOUN taxlaw-2806 961 28 budget budget NOUN taxlaw-2806 961 29 under under ADP taxlaw-2806 961 30 the the DET taxlaw-2806 961 31 reconsidered reconsidered ADJ taxlaw-2806 961 32 approach approach NOUN taxlaw-2806 961 33 resembled resemble VERB taxlaw-2806 961 34 prior prior ADJ taxlaw-2806 961 35 versions version NOUN taxlaw-2806 961 36 . . PUNCT taxlaw-2806 962 1 regardless regardless ADV taxlaw-2806 962 2 of of ADP taxlaw-2806 962 3 the the DET taxlaw-2806 962 4 merits merit NOUN taxlaw-2806 962 5 of of ADP taxlaw-2806 962 6 these these DET taxlaw-2806 962 7 numerous numerous ADJ taxlaw-2806 962 8 critiques critique NOUN taxlaw-2806 962 9 of of ADP taxlaw-2806 962 10 — — PUNCT taxlaw-2806 962 11 and and CCONJ taxlaw-2806 962 12 changes change NOUN taxlaw-2806 962 13 to to PART taxlaw-2806 962 14 — — PUNCT taxlaw-2806 962 15 the the DET taxlaw-2806 962 16 normal normal ADJ taxlaw-2806 962 17 baseline baseline NOUN taxlaw-2806 962 18 that that PRON taxlaw-2806 962 19 forms form VERB taxlaw-2806 962 20 the the DET taxlaw-2806 962 21 basis basis NOUN taxlaw-2806 962 22 of of ADP taxlaw-2806 962 23 the the DET taxlaw-2806 962 24 tax tax NOUN taxlaw-2806 962 25 expenditure expenditure NOUN taxlaw-2806 962 26 budget budget NOUN taxlaw-2806 962 27 , , PUNCT taxlaw-2806 962 28 they they PRON taxlaw-2806 962 29 do do AUX taxlaw-2806 962 30 indicate indicate VERB taxlaw-2806 962 31 that that SCONJ taxlaw-2806 962 32 there there PRON taxlaw-2806 962 33 has have AUX taxlaw-2806 962 34 not not PART taxlaw-2806 962 35 been be AUX taxlaw-2806 962 36 consistent consistent ADJ taxlaw-2806 962 37 support support NOUN taxlaw-2806 962 38 for for ADP taxlaw-2806 962 39 a a DET taxlaw-2806 962 40 single single ADJ taxlaw-2806 962 41 baseline baseline NOUN taxlaw-2806 962 42 among among ADP taxlaw-2806 962 43 important important ADJ taxlaw-2806 962 44 constituencies constituency NOUN taxlaw-2806 962 45 in in ADP taxlaw-2806 962 46 congress congress PROPN taxlaw-2806 962 47 , , PUNCT taxlaw-2806 962 48 the the DET taxlaw-2806 962 49 treasury treasury PROPN taxlaw-2806 962 50 department department NOUN taxlaw-2806 962 51 , , PUNCT taxlaw-2806 962 52 and and CCONJ taxlaw-2806 962 53 the the DET taxlaw-2806 962 54 larger large ADJ taxlaw-2806 962 55 tax tax NOUN taxlaw-2806 962 56 community community NOUN taxlaw-2806 962 57 . . PUNCT taxlaw-2806 963 1 the the DET taxlaw-2806 963 2 changes change NOUN taxlaw-2806 963 3 that that PRON taxlaw-2806 963 4 have have AUX taxlaw-2806 963 5 been be AUX taxlaw-2806 963 6 made make VERB taxlaw-2806 963 7 to to ADP taxlaw-2806 963 8 both both CCONJ taxlaw-2806 963 9 the the DET taxlaw-2806 963 10 official official ADJ taxlaw-2806 963 11 tax tax NOUN taxlaw-2806 963 12 expenditure expenditure NOUN taxlaw-2806 963 13 budgets budget NOUN taxlaw-2806 963 14 reveal reveal VERB taxlaw-2806 963 15 the the DET taxlaw-2806 963 16 malleability malleability NOUN taxlaw-2806 963 17 of of ADP taxlaw-2806 963 18 the the DET taxlaw-2806 963 19 baseline baseline NOUN taxlaw-2806 963 20 and and CCONJ taxlaw-2806 963 21 its its PRON taxlaw-2806 963 22 unavoidable unavoidable ADJ taxlaw-2806 963 23 politicization politicization NOUN taxlaw-2806 963 24 . . PUNCT taxlaw-2806 964 1 consequently consequently ADV taxlaw-2806 964 2 , , PUNCT taxlaw-2806 964 3 any any DET taxlaw-2806 964 4 project project NOUN taxlaw-2806 964 5 to to PART taxlaw-2806 964 6 use use VERB taxlaw-2806 964 7 that that DET taxlaw-2806 964 8 baseline baseline NOUN taxlaw-2806 964 9 as as ADP taxlaw-2806 964 10 the the DET taxlaw-2806 964 11 model model NOUN taxlaw-2806 964 12 for for ADP taxlaw-2806 964 13 tax tax NOUN taxlaw-2806 964 14 reform reform NOUN taxlaw-2806 964 15 stands stand VERB taxlaw-2806 964 16 on on ADP taxlaw-2806 964 17 shaky shaky ADJ taxlaw-2806 964 18 ground ground NOUN taxlaw-2806 964 19 . . PUNCT taxlaw-2806 965 1 more more ADV taxlaw-2806 965 2 importantly importantly ADV taxlaw-2806 965 3 , , PUNCT taxlaw-2806 965 4 these these DET taxlaw-2806 965 5 developments development NOUN taxlaw-2806 965 6 show show VERB taxlaw-2806 965 7 that that SCONJ taxlaw-2806 965 8 there there PRON taxlaw-2806 965 9 is be VERB taxlaw-2806 965 10 little little ADJ taxlaw-2806 965 11 normative normative ADJ taxlaw-2806 965 12 power power NOUN taxlaw-2806 965 13 in in ADP taxlaw-2806 965 14 the the DET taxlaw-2806 965 15 baseline baseline NOUN taxlaw-2806 965 16 today today NOUN taxlaw-2806 965 17 . . PUNCT taxlaw-2806 966 1 enacting enact VERB taxlaw-2806 966 2 tax tax NOUN taxlaw-2806 966 3 reform reform NOUN taxlaw-2806 966 4 that that PRON taxlaw-2806 966 5 carries carry VERB taxlaw-2806 966 6 out out ADP taxlaw-2806 966 7 such such DET taxlaw-2806 966 8 a a DET taxlaw-2806 966 9 baseline baseline NOUN taxlaw-2806 966 10 would would AUX taxlaw-2806 966 11 lack lack VERB taxlaw-2806 966 12 a a DET taxlaw-2806 966 13 coherent coherent ADJ taxlaw-2806 966 14 conception conception NOUN taxlaw-2806 966 15 of of ADP taxlaw-2806 966 16 distributive distributive ADJ taxlaw-2806 966 17 justice justice NOUN taxlaw-2806 966 18 , , PUNCT taxlaw-2806 966 19 an an DET taxlaw-2806 966 20 important important ADJ taxlaw-2806 966 21 foundation foundation NOUN taxlaw-2806 966 22 for for ADP taxlaw-2806 966 23 any any DET taxlaw-2806 966 24 tax tax NOUN taxlaw-2806 966 25 system system NOUN taxlaw-2806 966 26 . . PUNCT taxlaw-2806 967 1 v. v. ADP taxlaw-2806 967 2 reformers reformer NOUN taxlaw-2806 967 3 privilege privilege NOUN taxlaw-2806 967 4 efficiency efficiency NOUN taxlaw-2806 967 5 over over ADP taxlaw-2806 967 6 equity equity NOUN taxlaw-2806 967 7 tax tax NOUN taxlaw-2806 967 8 reform reform NOUN taxlaw-2806 967 9 that that PRON taxlaw-2806 967 10 eliminates eliminate VERB taxlaw-2806 967 11 tax tax NOUN taxlaw-2806 967 12 expenditures expenditure NOUN taxlaw-2806 967 13 from from ADP taxlaw-2806 967 14 the the DET taxlaw-2806 967 15 code code NOUN taxlaw-2806 967 16 favors favor VERB taxlaw-2806 967 17 efficiency efficiency NOUN taxlaw-2806 967 18 over over ADP taxlaw-2806 967 19 equity equity NOUN taxlaw-2806 967 20 . . PUNCT taxlaw-2806 968 1 efficiency efficiency NOUN taxlaw-2806 968 2 improves improve VERB taxlaw-2806 968 3 both both PRON taxlaw-2806 968 4 because because SCONJ taxlaw-2806 968 5 tax tax NOUN taxlaw-2806 968 6 expenditures expenditure NOUN taxlaw-2806 968 7 distort distort VERB taxlaw-2806 968 8 taxpayer taxpayer NOUN taxlaw-2806 968 9 choice choice NOUN taxlaw-2806 968 10 among among ADP taxlaw-2806 968 11 activities activity NOUN taxlaw-2806 968 12 and and CCONJ taxlaw-2806 968 13 investments investment NOUN taxlaw-2806 968 14 , , PUNCT taxlaw-2806 968 15 and and CCONJ taxlaw-2806 968 16 because because SCONJ taxlaw-2806 968 17 removing remove VERB taxlaw-2806 968 18 tax tax NOUN taxlaw-2806 968 19 expenditures expenditure NOUN taxlaw-2806 968 20 broadens broaden VERB taxlaw-2806 968 21 the the DET taxlaw-2806 968 22 base base NOUN taxlaw-2806 968 23 and and CCONJ taxlaw-2806 968 24 allows allow VERB taxlaw-2806 968 25 rates rate NOUN taxlaw-2806 968 26 to to PART taxlaw-2806 968 27 be be AUX taxlaw-2806 968 28 reduced reduce VERB taxlaw-2806 968 29 . . PUNCT taxlaw-2806 969 1 replacing replace VERB taxlaw-2806 969 2 tax tax NOUN taxlaw-2806 969 3 expenditures expenditure NOUN taxlaw-2806 969 4 with with ADP taxlaw-2806 969 5 rate rate NOUN taxlaw-2806 969 6 cuts cut NOUN taxlaw-2806 969 7 reduces reduce VERB taxlaw-2806 969 8 the the DET taxlaw-2806 969 9 tax tax NOUN taxlaw-2806 969 10 law law NOUN taxlaw-2806 969 11 ’s ’s PART taxlaw-2806 969 12 interference interference NOUN taxlaw-2806 969 13 in in ADP taxlaw-2806 969 14 market market NOUN taxlaw-2806 969 15 transactions transaction NOUN taxlaw-2806 969 16 . . PUNCT taxlaw-2806 970 1 it it PRON taxlaw-2806 970 2 is be AUX taxlaw-2806 970 3 a a DET taxlaw-2806 970 4 deceptively deceptively ADV taxlaw-2806 970 5 attractive attractive ADJ taxlaw-2806 970 6 solution solution NOUN taxlaw-2806 970 7 to to ADP taxlaw-2806 970 8 our our PRON taxlaw-2806 970 9 fiscal fiscal ADJ taxlaw-2806 970 10 problems problem NOUN taxlaw-2806 970 11 because because SCONJ taxlaw-2806 970 12 we we PRON taxlaw-2806 970 13 can can AUX taxlaw-2806 970 14 see see VERB taxlaw-2806 970 15 the the DET taxlaw-2806 970 16 cut cut NOUN taxlaw-2806 970 17 in in ADP taxlaw-2806 970 18 rates rate NOUN taxlaw-2806 970 19 that that PRON taxlaw-2806 970 20 we we PRON taxlaw-2806 970 21 enjoy enjoy VERB taxlaw-2806 970 22 , , PUNCT taxlaw-2806 970 23 but but CCONJ taxlaw-2806 970 24 the the DET taxlaw-2806 970 25 benefits benefit NOUN taxlaw-2806 970 26 and and CCONJ taxlaw-2806 970 27 burdens burden NOUN taxlaw-2806 970 28 of of ADP taxlaw-2806 970 29 tax tax NOUN taxlaw-2806 970 30 expenditure expenditure NOUN taxlaw-2806 970 31 repeal repeal NOUN taxlaw-2806 970 32 are be AUX taxlaw-2806 970 33 less less ADJ taxlaw-2806 970 34 transparent.214 transparent.214 NUM taxlaw-2806 970 35 the the DET taxlaw-2806 970 36 sacrifice sacrifice NOUN taxlaw-2806 970 37 of of ADP taxlaw-2806 970 38 equity equity NOUN taxlaw-2806 970 39 for for ADP taxlaw-2806 970 40 efficiency efficiency NOUN taxlaw-2806 970 41 is be AUX taxlaw-2806 970 42 not not PART taxlaw-2806 970 43 new new ADJ taxlaw-2806 970 44 with with ADP taxlaw-2806 970 45 these these DET taxlaw-2806 970 46 recent recent ADJ taxlaw-2806 970 47 deficit deficit NOUN taxlaw-2806 970 48 reduction reduction NOUN taxlaw-2806 970 49 proposals proposal NOUN taxlaw-2806 970 50 . . PUNCT taxlaw-2806 971 1 there there PRON taxlaw-2806 971 2 has have AUX taxlaw-2806 971 3 long long ADV taxlaw-2806 971 4 been be AUX taxlaw-2806 971 5 a a DET taxlaw-2806 971 6 trend trend NOUN taxlaw-2806 971 7 toward toward ADP taxlaw-2806 971 8 treating treat VERB taxlaw-2806 971 9 efficiency efficiency NOUN taxlaw-2806 971 10 as as ADP taxlaw-2806 971 11 the the DET taxlaw-2806 971 12 prime prime ADJ taxlaw-2806 971 13 normative normative ADJ taxlaw-2806 971 14 goal goal NOUN taxlaw-2806 971 15 of of ADP taxlaw-2806 971 16 tax tax NOUN taxlaw-2806 971 17 policy.215 policy.215 NOUN taxlaw-2806 971 18 efficiency efficiency NOUN taxlaw-2806 971 19 seems seem VERB taxlaw-2806 971 20 more more ADV taxlaw-2806 971 21 precise precise ADJ taxlaw-2806 971 22 , , PUNCT taxlaw-2806 971 23 has have VERB taxlaw-2806 971 24 a a DET taxlaw-2806 971 25 clear clear ADJ taxlaw-2806 971 26 direction direction NOUN taxlaw-2806 971 27 and and CCONJ taxlaw-2806 971 28 presents present VERB taxlaw-2806 971 29 itself itself PRON taxlaw-2806 971 30 as as ADP taxlaw-2806 971 31 a a DET taxlaw-2806 971 32 mathematically mathematically ADV taxlaw-2806 971 33 pure pure ADJ taxlaw-2806 971 34 objective.216 objective.216 NOUN taxlaw-2806 971 35 though though SCONJ taxlaw-2806 971 36 lip lip NOUN taxlaw-2806 971 37 service service NOUN taxlaw-2806 971 38 is be AUX taxlaw-2806 971 39 often often ADV taxlaw-2806 971 40 paid pay VERB taxlaw-2806 971 41 to to ADP taxlaw-2806 971 42 equity equity NOUN taxlaw-2806 971 43 , , PUNCT taxlaw-2806 971 44 the the DET taxlaw-2806 971 45 heart heart NOUN taxlaw-2806 971 46 of of ADP taxlaw-2806 971 47 tax tax NOUN taxlaw-2806 971 48 reform reform NOUN taxlaw-2806 971 49 has have AUX taxlaw-2806 971 50 been be AUX taxlaw-2806 971 51 increasingly increasingly ADV taxlaw-2806 971 52 about about ADP taxlaw-2806 971 53 efficiency efficiency NOUN taxlaw-2806 971 54 . . PUNCT taxlaw-2806 972 1 the the DET taxlaw-2806 972 2 tax tax NOUN taxlaw-2806 972 3 reform reform PROPN taxlaw-2806 972 4 act act NOUN taxlaw-2806 972 5 of of ADP taxlaw-2806 972 6 1986 1986 NUM taxlaw-2806 972 7 is be AUX taxlaw-2806 972 8 a a DET taxlaw-2806 972 9 good good ADJ taxlaw-2806 972 10 example example NOUN taxlaw-2806 972 11 . . PUNCT taxlaw-2806 973 1 in in ADP taxlaw-2806 973 2 that that DET taxlaw-2806 973 3 paradigm paradigm NOUN taxlaw-2806 973 4 of of ADP taxlaw-2806 973 5 tax tax NOUN taxlaw-2806 973 6 reform reform NOUN taxlaw-2806 973 7 , , PUNCT taxlaw-2806 973 8 statutory statutory ADJ taxlaw-2806 973 9 rates rate NOUN taxlaw-2806 973 10 were be AUX taxlaw-2806 973 11 cut cut VERB taxlaw-2806 973 12 , , PUNCT taxlaw-2806 973 13 and and CCONJ taxlaw-2806 973 14 incentives incentive VERB taxlaw-2806 973 15 to to PART taxlaw-2806 973 16 engage engage VERB taxlaw-2806 973 17 in in ADP taxlaw-2806 973 18 investments investment NOUN taxlaw-2806 973 19 solely solely ADV taxlaw-2806 973 20 for for ADP taxlaw-2806 973 21 tax tax NOUN taxlaw-2806 973 22 savings saving NOUN taxlaw-2806 973 23 were be AUX taxlaw-2806 973 24 removed remove VERB taxlaw-2806 973 25 from from ADP taxlaw-2806 973 26 the the DET taxlaw-2806 973 27 law.217 law.217 NOUN taxlaw-2806 973 28 it it PRON taxlaw-2806 973 29 had have AUX taxlaw-2806 973 30 been be AUX taxlaw-2806 973 31 wasteful wasteful ADJ taxlaw-2806 973 32 for for SCONJ taxlaw-2806 973 33 the the DET taxlaw-2806 973 34 tax tax NOUN taxlaw-2806 973 35 law law NOUN taxlaw-2806 973 36 to to PART taxlaw-2806 973 37 encourage encourage VERB taxlaw-2806 973 38 investors investor NOUN taxlaw-2806 973 39 to to PART taxlaw-2806 973 40 build build VERB taxlaw-2806 973 41 empty empty ADJ taxlaw-2806 973 42 shopping shopping NOUN taxlaw-2806 973 43 centers center NOUN taxlaw-2806 973 44 and and CCONJ taxlaw-2806 973 45 office office NOUN taxlaw-2806 973 46 buildings building NOUN taxlaw-2806 973 47 all all ADV taxlaw-2806 973 48 over over ADP taxlaw-2806 973 49 america america PROPN taxlaw-2806 973 50 . . PUNCT taxlaw-2806 974 1 nevertheless nevertheless ADV taxlaw-2806 974 2 , , PUNCT taxlaw-2806 974 3 there there PRON taxlaw-2806 974 4 were be VERB taxlaw-2806 974 5 winners winner NOUN taxlaw-2806 974 6 and and CCONJ taxlaw-2806 974 7 losers loser NOUN taxlaw-2806 974 8 in in ADP taxlaw-2806 974 9 the the DET taxlaw-2806 974 10 tax tax NOUN taxlaw-2806 974 11 reform reform NOUN taxlaw-2806 974 12 act act NOUN taxlaw-2806 974 13 of of ADP taxlaw-2806 974 14 1986 1986 NUM taxlaw-2806 974 15 , , PUNCT taxlaw-2806 974 16 and and CCONJ taxlaw-2806 974 17 policymakers policymaker NOUN taxlaw-2806 974 18 need need VERB taxlaw-2806 974 19 to to PART taxlaw-2806 974 20 be be AUX taxlaw-2806 974 21 concerned concern VERB taxlaw-2806 974 22 with with ADP taxlaw-2806 974 23 fairness fairness NOUN taxlaw-2806 974 24 to to ADP taxlaw-2806 974 25 the the DET taxlaw-2806 974 26 individuals individual NOUN taxlaw-2806 974 27 who who PRON taxlaw-2806 974 28 are be AUX taxlaw-2806 974 29 affected affect VERB taxlaw-2806 974 30 by by ADP taxlaw-2806 974 31 reform reform NOUN taxlaw-2806 974 32 . . PUNCT taxlaw-2806 975 1 both both CCONJ taxlaw-2806 975 2 the the DET taxlaw-2806 975 3 fiscal fiscal ADJ taxlaw-2806 975 4 commission commission NOUN taxlaw-2806 975 5 proposal proposal NOUN taxlaw-2806 975 6 and and CCONJ taxlaw-2806 975 7 the the DET taxlaw-2806 975 8 bipartisan bipartisan ADJ taxlaw-2806 975 9 policy policy NOUN taxlaw-2806 975 10 center center NOUN taxlaw-2806 975 11 proposal proposal NOUN taxlaw-2806 975 12 follow follow VERB taxlaw-2806 975 13 this this DET taxlaw-2806 975 14 model model NOUN taxlaw-2806 975 15 , , PUNCT taxlaw-2806 975 16 trading trade VERB taxlaw-2806 975 17 tax tax NOUN taxlaw-2806 975 18 expenditures expenditure NOUN taxlaw-2806 975 19 for for ADP taxlaw-2806 975 20 rate rate NOUN taxlaw-2806 975 21 cuts cut NOUN taxlaw-2806 975 22 . . PUNCT taxlaw-2806 976 1 in in ADP taxlaw-2806 976 2 fact fact NOUN taxlaw-2806 976 3 , , PUNCT taxlaw-2806 976 4 the the DET taxlaw-2806 976 5 insistence insistence NOUN taxlaw-2806 976 6 on on ADP taxlaw-2806 976 7 rate rate NOUN taxlaw-2806 976 8 cuts cut NOUN taxlaw-2806 976 9 reveals reveal VERB taxlaw-2806 976 10 a a DET taxlaw-2806 976 11 greater great ADJ taxlaw-2806 976 12 interest interest NOUN taxlaw-2806 976 13 in in ADP taxlaw-2806 976 14 increasing increase VERB taxlaw-2806 976 15 efficiency efficiency NOUN taxlaw-2806 976 16 than than ADP taxlaw-2806 976 17 in in ADP taxlaw-2806 976 18 deficit deficit NOUN taxlaw-2806 976 19 reduction reduction NOUN taxlaw-2806 976 20 , , PUNCT taxlaw-2806 976 21 the the DET taxlaw-2806 976 22 ostensible ostensible ADJ taxlaw-2806 976 23 goal goal NOUN taxlaw-2806 976 24 of of ADP taxlaw-2806 976 25 the the DET taxlaw-2806 976 26 project project NOUN taxlaw-2806 976 27 . . PUNCT taxlaw-2806 977 1 the the DET taxlaw-2806 977 2 fiscal fiscal ADJ taxlaw-2806 977 3 commission commission NOUN taxlaw-2806 977 4 ’s ’s PART taxlaw-2806 977 5 recommendation recommendation NOUN taxlaw-2806 977 6 to to PART taxlaw-2806 977 7 cap cap VERB taxlaw-2806 977 8 revenue revenue NOUN taxlaw-2806 977 9 at at ADP taxlaw-2806 977 10 21 21 NUM taxlaw-2806 977 11 % % NOUN taxlaw-2806 977 12 of of ADP taxlaw-2806 977 13 gdp218 gdp218 NOUN taxlaw-2806 977 14 was be AUX taxlaw-2806 977 15 also also ADV taxlaw-2806 977 16 extraneous extraneous ADJ taxlaw-2806 977 17 to to ADP taxlaw-2806 977 18 the the DET taxlaw-2806 977 19 task task NOUN taxlaw-2806 977 20 of of ADP taxlaw-2806 977 21 deficit deficit NOUN taxlaw-2806 977 22 reduction reduction NOUN taxlaw-2806 977 23 , , PUNCT taxlaw-2806 977 24 but but CCONJ taxlaw-2806 977 25 revealing reveal VERB taxlaw-2806 977 26 as as ADP taxlaw-2806 977 27 to to ADP taxlaw-2806 977 28 the the DET taxlaw-2806 977 29 real real ADJ taxlaw-2806 977 30 objective objective NOUN taxlaw-2806 977 31 of of ADP taxlaw-2806 977 32 the the DET taxlaw-2806 977 33 reform reform NOUN taxlaw-2806 977 34 . . PUNCT taxlaw-2806 978 1 although although SCONJ taxlaw-2806 978 2 the the DET taxlaw-2806 978 3 bipartisan bipartisan ADJ taxlaw-2806 978 4 policy policy NOUN taxlaw-2806 978 5 center center NOUN taxlaw-2806 978 6 included include VERB taxlaw-2806 978 7 a a DET taxlaw-2806 978 8 “ " PUNCT taxlaw-2806 978 9 national national ADJ taxlaw-2806 978 10 debt debt NOUN taxlaw-2806 978 11 reduction reduction NOUN taxlaw-2806 978 12 sales sale NOUN taxlaw-2806 978 13 tax”219 tax”219 NOUN taxlaw-2806 978 14 as as ADP taxlaw-2806 978 15 a a DET taxlaw-2806 978 16 way way NOUN taxlaw-2806 978 17 to to PART taxlaw-2806 978 18 address address VERB taxlaw-2806 978 19 the the DET taxlaw-2806 978 20 revenue revenue NOUN taxlaw-2806 978 21 concern concern NOUN taxlaw-2806 978 22 , , PUNCT taxlaw-2806 978 23 like like ADP taxlaw-2806 978 24 the the DET taxlaw-2806 978 25 tax’n tax’n NUM taxlaw-2806 978 26 , , PUNCT taxlaw-2806 978 27 110th 110th ADJ taxlaw-2806 978 28 cong cong NOUN taxlaw-2806 978 29 . . PUNCT taxlaw-2806 979 1 , , PUNCT taxlaw-2806 979 2 estimates estimate NOUN taxlaw-2806 979 3 of of ADP taxlaw-2806 979 4 federal federal ADJ taxlaw-2806 979 5 tax tax NOUN taxlaw-2806 979 6 expenditures expenditure NOUN taxlaw-2806 979 7 for for ADP taxlaw-2806 979 8 fiscal fiscal ADJ taxlaw-2806 979 9 years year NOUN taxlaw-2806 979 10 2008 2008 NUM taxlaw-2806 979 11 - - SYM taxlaw-2806 979 12 2012 2012 NUM taxlaw-2806 979 13 , , PUNCT taxlaw-2806 979 14 at at ADP taxlaw-2806 979 15 1 1 NUM taxlaw-2806 979 16 , , PUNCT taxlaw-2806 979 17 13 13 NUM taxlaw-2806 979 18 ( ( PUNCT taxlaw-2806 979 19 joint joint ADJ taxlaw-2806 979 20 comm comm NOUN taxlaw-2806 979 21 . . PUNCT taxlaw-2806 980 1 print print NOUN taxlaw-2806 980 2 2008 2008 NUM taxlaw-2806 980 3 ) ) PUNCT taxlaw-2806 980 4 . . PUNCT taxlaw-2806 981 1 214 214 NUM taxlaw-2806 981 2 see see VERB taxlaw-2806 981 3 supra supra PROPN taxlaw-2806 981 4 part part PROPN taxlaw-2806 981 5 iii.2 iii.2 PROPN taxlaw-2806 981 6 . . PROPN taxlaw-2806 982 1 215 215 NUM taxlaw-2806 982 2 boris boris PROPN taxlaw-2806 982 3 bittker bittker PROPN taxlaw-2806 982 4 considered consider VERB taxlaw-2806 982 5 himself himself PRON taxlaw-2806 982 6 an an DET taxlaw-2806 982 7 “ " PUNCT taxlaw-2806 982 8 old old ADJ taxlaw-2806 982 9 turk turk NOUN taxlaw-2806 982 10 ” " PUNCT taxlaw-2806 982 11 equity equity NOUN taxlaw-2806 982 12 sympathizer sympathizer NOUN taxlaw-2806 982 13 in in ADP taxlaw-2806 982 14 1979 1979 NUM taxlaw-2806 982 15 , , PUNCT taxlaw-2806 982 16 when when SCONJ taxlaw-2806 982 17 a a DET taxlaw-2806 982 18 new new ADJ taxlaw-2806 982 19 generation generation NOUN taxlaw-2806 982 20 of of ADP taxlaw-2806 982 21 efficiency efficiency NOUN taxlaw-2806 982 22 theorists theorist NOUN taxlaw-2806 982 23 was be AUX taxlaw-2806 982 24 on on ADP taxlaw-2806 982 25 the the DET taxlaw-2806 982 26 rise rise NOUN taxlaw-2806 982 27 . . PUNCT taxlaw-2806 983 1 see see VERB taxlaw-2806 983 2 bittker bittker NOUN taxlaw-2806 983 3 , , PUNCT taxlaw-2806 983 4 supra supra PROPN taxlaw-2806 983 5 note note PROPN taxlaw-2806 983 6 133 133 NUM taxlaw-2806 983 7 , , PUNCT taxlaw-2806 983 8 at at ADP taxlaw-2806 983 9 737 737 NUM taxlaw-2806 983 10 . . PUNCT taxlaw-2806 983 11 216 216 NUM taxlaw-2806 983 12 see see VERB taxlaw-2806 983 13 james james PROPN taxlaw-2806 983 14 repetti repetti PROPN taxlaw-2806 983 15 , , PUNCT taxlaw-2806 983 16 democracy democracy NOUN taxlaw-2806 983 17 and and CCONJ taxlaw-2806 983 18 opportunity opportunity NOUN taxlaw-2806 983 19 , , PUNCT taxlaw-2806 983 20 61 61 NUM taxlaw-2806 983 21 vand vand NOUN taxlaw-2806 983 22 . . PUNCT taxlaw-2806 984 1 l. l. PROPN taxlaw-2806 984 2 rev rev PROPN taxlaw-2806 984 3 . . PROPN taxlaw-2806 984 4 1129 1129 NUM taxlaw-2806 984 5 , , PUNCT taxlaw-2806 984 6 1130 1130 NUM taxlaw-2806 984 7 - - SYM taxlaw-2806 984 8 1131 1131 NUM taxlaw-2806 984 9 ( ( PUNCT taxlaw-2806 984 10 2008 2008 NUM taxlaw-2806 984 11 ) ) PUNCT taxlaw-2806 984 12 . . PUNCT taxlaw-2806 985 1 217 217 NUM taxlaw-2806 985 2 § § PROPN taxlaw-2806 985 3 469 469 NUM taxlaw-2806 985 4 suspended suspend VERB taxlaw-2806 985 5 the the DET taxlaw-2806 985 6 deductions deduction NOUN taxlaw-2806 985 7 from from ADP taxlaw-2806 985 8 business business NOUN taxlaw-2806 985 9 activities activity NOUN taxlaw-2806 985 10 in in ADP taxlaw-2806 985 11 which which PRON taxlaw-2806 985 12 taxpayers taxpayer NOUN taxlaw-2806 985 13 did do AUX taxlaw-2806 985 14 not not PART taxlaw-2806 985 15 actively actively ADV taxlaw-2806 985 16 participate participate VERB taxlaw-2806 985 17 . . PUNCT taxlaw-2806 986 1 see see VERB taxlaw-2806 986 2 tax tax NOUN taxlaw-2806 986 3 reform reform NOUN taxlaw-2806 986 4 act act NOUN taxlaw-2806 986 5 of of ADP taxlaw-2806 986 6 1986 1986 NUM taxlaw-2806 986 7 § § PROPN taxlaw-2806 986 8 501 501 NUM taxlaw-2806 986 9 . . PUNCT taxlaw-2806 987 1 see see VERB taxlaw-2806 987 2 also also ADV taxlaw-2806 987 3 i.r.c i.r.c NOUN taxlaw-2806 987 4 . . PUNCT taxlaw-2806 988 1 § § PROPN taxlaw-2806 988 2 469 469 NUM taxlaw-2806 988 3 ( ( PUNCT taxlaw-2806 988 4 2006 2006 NUM taxlaw-2806 988 5 ) ) PUNCT taxlaw-2806 988 6 . . PUNCT taxlaw-2806 989 1 218 218 NUM taxlaw-2806 989 2 nat’l nat’l NOUN taxlaw-2806 989 3 comm’n comm’n NOUN taxlaw-2806 989 4 on on ADP taxlaw-2806 989 5 fiscal fiscal ADJ taxlaw-2806 989 6 resp resp NOUN taxlaw-2806 989 7 . . PUNCT taxlaw-2806 990 1 & & CCONJ taxlaw-2806 990 2 reform reform PROPN taxlaw-2806 990 3 , , PUNCT taxlaw-2806 990 4 supra supra PROPN taxlaw-2806 990 5 note note NOUN taxlaw-2806 990 6 12 12 NUM taxlaw-2806 990 7 , , PUNCT taxlaw-2806 990 8 at at ADP taxlaw-2806 990 9 14 14 NUM taxlaw-2806 990 10 . . PUNCT taxlaw-2806 991 1 219 219 NUM taxlaw-2806 991 2 bipartisan bipartisan ADJ taxlaw-2806 991 3 pol’y pol’y NOUN taxlaw-2806 991 4 ctr ctr PROPN taxlaw-2806 991 5 . . PROPN taxlaw-2806 991 6 , , PUNCT taxlaw-2806 991 7 supra supra PROPN taxlaw-2806 991 8 note note PROPN taxlaw-2806 991 9 14 14 NUM taxlaw-2806 991 10 , , PUNCT taxlaw-2806 991 11 at at ADP taxlaw-2806 991 12 31 31 NUM taxlaw-2806 991 13 . . PUNCT taxlaw-2806 992 1 36 36 NUM taxlaw-2806 992 2 columbia columbia PROPN taxlaw-2806 992 3 journal journal PROPN taxlaw-2806 992 4 of of ADP taxlaw-2806 992 5 tax tax NOUN taxlaw-2806 992 6 law law NOUN taxlaw-2806 992 7 [ [ X taxlaw-2806 992 8 vol.3:1 vol.3:1 NOUN taxlaw-2806 992 9 fiscal fiscal ADJ taxlaw-2806 992 10 commission commission NOUN taxlaw-2806 992 11 , , PUNCT taxlaw-2806 992 12 it it PRON taxlaw-2806 992 13 largely largely ADV taxlaw-2806 992 14 seized seize VERB taxlaw-2806 992 15 this this DET taxlaw-2806 992 16 moment moment NOUN taxlaw-2806 992 17 of of ADP taxlaw-2806 992 18 opportunity opportunity NOUN taxlaw-2806 992 19 for for SCONJ taxlaw-2806 992 20 tax tax NOUN taxlaw-2806 992 21 reform reform NOUN taxlaw-2806 992 22 to to PART taxlaw-2806 992 23 primarily primarily ADV taxlaw-2806 992 24 make make VERB taxlaw-2806 992 25 the the DET taxlaw-2806 992 26 system system NOUN taxlaw-2806 992 27 more more ADV taxlaw-2806 992 28 efficient efficient ADJ taxlaw-2806 992 29 . . PUNCT taxlaw-2806 993 1 it it PRON taxlaw-2806 993 2 described describe VERB taxlaw-2806 993 3 its its PRON taxlaw-2806 993 4 proposed propose VERB taxlaw-2806 993 5 tax tax NOUN taxlaw-2806 993 6 as as ADP taxlaw-2806 993 7 “ " PUNCT taxlaw-2806 993 8 simple simple ADJ taxlaw-2806 993 9 , , PUNCT taxlaw-2806 993 10 progrowth progrowth NOUN taxlaw-2806 993 11 . . PUNCT taxlaw-2806 993 12 ”220 ”220 PUNCT taxlaw-2806 994 1 a. a. NOUN taxlaw-2806 994 2 taxes taxis NOUN taxlaw-2806 994 3 are be AUX taxlaw-2806 994 4 bad bad ADJ taxlaw-2806 994 5 for for ADP taxlaw-2806 994 6 growth growth NOUN taxlaw-2806 994 7 efficiency efficiency NOUN taxlaw-2806 994 8 as as ADP taxlaw-2806 994 9 a a DET taxlaw-2806 994 10 goal goal NOUN taxlaw-2806 994 11 is be AUX taxlaw-2806 994 12 a a DET taxlaw-2806 994 13 normative normative ADJ taxlaw-2806 994 14 choice choice NOUN taxlaw-2806 994 15 that that PRON taxlaw-2806 994 16 has have AUX taxlaw-2806 994 17 never never ADV taxlaw-2806 994 18 been be AUX taxlaw-2806 994 19 fully fully ADV taxlaw-2806 994 20 justified justify VERB taxlaw-2806 994 21 for for ADP taxlaw-2806 994 22 tax tax NOUN taxlaw-2806 994 23 policy policy NOUN taxlaw-2806 994 24 . . PUNCT taxlaw-2806 995 1 it it PRON taxlaw-2806 995 2 embodies embody VERB taxlaw-2806 995 3 an an DET taxlaw-2806 995 4 unreflective unreflective ADJ taxlaw-2806 995 5 belief belief NOUN taxlaw-2806 995 6 that that SCONJ taxlaw-2806 995 7 economic economic ADJ taxlaw-2806 995 8 growth growth NOUN taxlaw-2806 995 9 is be AUX taxlaw-2806 995 10 good good ADJ taxlaw-2806 995 11 and and CCONJ taxlaw-2806 995 12 that that SCONJ taxlaw-2806 995 13 market market NOUN taxlaw-2806 995 14 results result NOUN taxlaw-2806 995 15 are be AUX taxlaw-2806 995 16 just just ADV taxlaw-2806 995 17 . . PUNCT taxlaw-2806 996 1 only only ADV taxlaw-2806 996 2 on on ADP taxlaw-2806 996 3 the the DET taxlaw-2806 996 4 fringes fringe NOUN taxlaw-2806 996 5 of of ADP taxlaw-2806 996 6 tax tax NOUN taxlaw-2806 996 7 policy policy NOUN taxlaw-2806 996 8 does do AUX taxlaw-2806 996 9 anyone anyone PRON taxlaw-2806 996 10 question question VERB taxlaw-2806 996 11 this this DET taxlaw-2806 996 12 belief.221 belief.221 NOUN taxlaw-2806 996 13 while while SCONJ taxlaw-2806 996 14 market market NOUN taxlaw-2806 996 15 defenders defender NOUN taxlaw-2806 996 16 argue argue VERB taxlaw-2806 996 17 to to PART taxlaw-2806 996 18 banish banish VERB taxlaw-2806 996 19 distributional distributional ADJ taxlaw-2806 996 20 concerns concern NOUN taxlaw-2806 996 21 from from ADP taxlaw-2806 996 22 economic economic ADJ taxlaw-2806 996 23 regulation regulation NOUN taxlaw-2806 996 24 , , PUNCT taxlaw-2806 996 25 leading lead VERB taxlaw-2806 996 26 welfarists welfarist NOUN taxlaw-2806 996 27 believe believe VERB taxlaw-2806 996 28 that that SCONJ taxlaw-2806 996 29 the the DET taxlaw-2806 996 30 tax tax NOUN taxlaw-2806 996 31 system system NOUN taxlaw-2806 996 32 is be AUX taxlaw-2806 996 33 the the DET taxlaw-2806 996 34 proper proper ADJ taxlaw-2806 996 35 place place NOUN taxlaw-2806 996 36 for for ADP taxlaw-2806 996 37 such such ADJ taxlaw-2806 996 38 concerns.222 concerns.222 NOUN taxlaw-2806 996 39 economic economic ADJ taxlaw-2806 996 40 regulation regulation NOUN taxlaw-2806 996 41 has have AUX taxlaw-2806 996 42 generally generally ADV taxlaw-2806 996 43 eschewed eschew VERB taxlaw-2806 996 44 distributional distributional ADJ taxlaw-2806 996 45 concerns concern NOUN taxlaw-2806 996 46 in in ADP taxlaw-2806 996 47 favor favor NOUN taxlaw-2806 996 48 of of ADP taxlaw-2806 996 49 growth,223 growth,223 NOUN taxlaw-2806 996 50 which which PRON taxlaw-2806 996 51 is be AUX taxlaw-2806 996 52 a a DET taxlaw-2806 996 53 sensible sensible ADJ taxlaw-2806 996 54 approach approach NOUN taxlaw-2806 996 55 only only ADV taxlaw-2806 996 56 as as ADV taxlaw-2806 996 57 long long ADV taxlaw-2806 996 58 as as SCONJ taxlaw-2806 996 59 the the DET taxlaw-2806 996 60 distributional distributional ADJ taxlaw-2806 996 61 issues issue NOUN taxlaw-2806 996 62 are be AUX taxlaw-2806 996 63 better well ADV taxlaw-2806 996 64 handled handle VERB taxlaw-2806 996 65 by by ADP taxlaw-2806 996 66 an an DET taxlaw-2806 996 67 institution institution NOUN taxlaw-2806 996 68 designed design VERB taxlaw-2806 996 69 to to PART taxlaw-2806 996 70 handle handle VERB taxlaw-2806 996 71 them they PRON taxlaw-2806 996 72 well well ADV taxlaw-2806 996 73 — — PUNCT taxlaw-2806 996 74 like like ADP taxlaw-2806 996 75 the the DET taxlaw-2806 996 76 tax tax NOUN taxlaw-2806 996 77 system system NOUN taxlaw-2806 996 78 . . PUNCT taxlaw-2806 997 1 if if SCONJ taxlaw-2806 997 2 economic economic ADJ taxlaw-2806 997 3 regulation regulation NOUN taxlaw-2806 997 4 is be AUX taxlaw-2806 997 5 designed design VERB taxlaw-2806 997 6 to to PART taxlaw-2806 997 7 maximize maximize VERB taxlaw-2806 997 8 growth growth NOUN taxlaw-2806 997 9 and and CCONJ taxlaw-2806 997 10 the the DET taxlaw-2806 997 11 tax tax NOUN taxlaw-2806 997 12 system system NOUN taxlaw-2806 997 13 is be AUX taxlaw-2806 997 14 designed design VERB taxlaw-2806 997 15 to to PART taxlaw-2806 997 16 maximize maximize VERB taxlaw-2806 997 17 growth growth NOUN taxlaw-2806 997 18 , , PUNCT taxlaw-2806 997 19 there there PRON taxlaw-2806 997 20 is be VERB taxlaw-2806 997 21 precious precious ADJ taxlaw-2806 997 22 little little ADJ taxlaw-2806 997 23 opportunity opportunity NOUN taxlaw-2806 997 24 to to PART taxlaw-2806 997 25 focus focus VERB taxlaw-2806 997 26 on on ADP taxlaw-2806 997 27 distribution distribution NOUN taxlaw-2806 997 28 . . PUNCT taxlaw-2806 998 1 nevertheless nevertheless ADV taxlaw-2806 998 2 , , PUNCT taxlaw-2806 998 3 there there PRON taxlaw-2806 998 4 is be VERB taxlaw-2806 998 5 a a DET taxlaw-2806 998 6 growing grow VERB taxlaw-2806 998 7 interest interest NOUN taxlaw-2806 998 8 in in ADP taxlaw-2806 998 9 the the DET taxlaw-2806 998 10 real real ADJ taxlaw-2806 998 11 world world NOUN taxlaw-2806 998 12 in in ADP taxlaw-2806 998 13 designing design VERB taxlaw-2806 998 14 taxation taxation NOUN taxlaw-2806 998 15 for for ADP taxlaw-2806 998 16 growth growth NOUN taxlaw-2806 998 17 . . PUNCT taxlaw-2806 999 1 in in ADP taxlaw-2806 999 2 the the DET taxlaw-2806 999 3 editorial editorial ADJ taxlaw-2806 999 4 pages page NOUN taxlaw-2806 999 5 of of ADP taxlaw-2806 999 6 the the DET taxlaw-2806 999 7 wall wall PROPN taxlaw-2806 999 8 street street PROPN taxlaw-2806 999 9 journal journal PROPN taxlaw-2806 999 10 , , PUNCT taxlaw-2806 999 11 daniel daniel PROPN taxlaw-2806 999 12 henninger henninger PROPN taxlaw-2806 999 13 recently recently ADV taxlaw-2806 999 14 argued argue VERB taxlaw-2806 999 15 that that SCONJ taxlaw-2806 999 16 the the DET taxlaw-2806 999 17 primary primary ADJ taxlaw-2806 999 18 purpose purpose NOUN taxlaw-2806 999 19 of of ADP taxlaw-2806 999 20 taxation taxation NOUN taxlaw-2806 999 21 should should AUX taxlaw-2806 999 22 be be AUX taxlaw-2806 999 23 promoting promote VERB taxlaw-2806 999 24 economic economic ADJ taxlaw-2806 999 25 growth.224 growth.224 NOUN taxlaw-2806 999 26 unfortunately unfortunately ADV taxlaw-2806 999 27 , , PUNCT taxlaw-2806 999 28 growth growth NOUN taxlaw-2806 999 29 is be AUX taxlaw-2806 999 30 an an DET taxlaw-2806 999 31 incoherent incoherent ADJ taxlaw-2806 999 32 standard standard NOUN taxlaw-2806 999 33 for for ADP taxlaw-2806 999 34 a a DET taxlaw-2806 999 35 tax tax NOUN taxlaw-2806 999 36 system system NOUN taxlaw-2806 999 37 . . PUNCT taxlaw-2806 1000 1 by by ADP taxlaw-2806 1000 2 definition definition NOUN taxlaw-2806 1000 3 , , PUNCT taxlaw-2806 1000 4 taxation taxation NOUN taxlaw-2806 1000 5 produces produce VERB taxlaw-2806 1000 6 “ " PUNCT taxlaw-2806 1000 7 excess excess ADJ taxlaw-2806 1000 8 burden burden NOUN taxlaw-2806 1000 9 ” " PUNCT taxlaw-2806 1000 10 or or CCONJ taxlaw-2806 1000 11 “ " PUNCT taxlaw-2806 1000 12 deadweight deadweight ADJ taxlaw-2806 1000 13 loss loss NOUN taxlaw-2806 1000 14 , , PUNCT taxlaw-2806 1000 15 ” " PUNCT taxlaw-2806 1000 16 which which PRON taxlaw-2806 1000 17 is be AUX taxlaw-2806 1000 18 an an DET taxlaw-2806 1000 19 efficiency efficiency NOUN taxlaw-2806 1000 20 cost cost NOUN taxlaw-2806 1000 21 that that PRON taxlaw-2806 1000 22 arises arise VERB taxlaw-2806 1000 23 as as ADP taxlaw-2806 1000 24 a a DET taxlaw-2806 1000 25 by by ADP taxlaw-2806 1000 26 - - PUNCT taxlaw-2806 1000 27 product product NOUN taxlaw-2806 1000 28 of of ADP taxlaw-2806 1000 29 moving move VERB taxlaw-2806 1000 30 resources resource NOUN taxlaw-2806 1000 31 from from ADP taxlaw-2806 1000 32 private private ADJ taxlaw-2806 1000 33 hands hand NOUN taxlaw-2806 1000 34 to to ADP taxlaw-2806 1000 35 public public ADJ taxlaw-2806 1000 36 coffers.225 coffers.225 NOUN taxlaw-2806 1000 37 any any DET taxlaw-2806 1000 38 attempt attempt NOUN taxlaw-2806 1000 39 to to PART taxlaw-2806 1000 40 avoid avoid VERB taxlaw-2806 1000 41 a a DET taxlaw-2806 1000 42 tax tax NOUN taxlaw-2806 1000 43 creates create VERB taxlaw-2806 1000 44 an an DET taxlaw-2806 1000 45 efficiency efficiency NOUN taxlaw-2806 1000 46 loss loss NOUN taxlaw-2806 1000 47 . . PUNCT taxlaw-2806 1001 1 taxation taxation NOUN taxlaw-2806 1001 2 always always ADV taxlaw-2806 1001 3 reduces reduce VERB taxlaw-2806 1001 4 the the DET taxlaw-2806 1001 5 net net ADJ taxlaw-2806 1001 6 individual individual NOUN taxlaw-2806 1001 7 rewards reward VERB taxlaw-2806 1001 8 from from ADP taxlaw-2806 1001 9 economic economic ADJ taxlaw-2806 1001 10 activity activity NOUN taxlaw-2806 1001 11 and and CCONJ taxlaw-2806 1001 12 thereby thereby ADV taxlaw-2806 1001 13 burdens burden VERB taxlaw-2806 1001 14 that that SCONJ taxlaw-2806 1001 15 activity activity NOUN taxlaw-2806 1001 16 . . PUNCT taxlaw-2806 1002 1 the the DET taxlaw-2806 1002 2 only only ADJ taxlaw-2806 1002 3 way way NOUN taxlaw-2806 1002 4 to to PART taxlaw-2806 1002 5 avoid avoid VERB taxlaw-2806 1002 6 excess excess ADJ taxlaw-2806 1002 7 burden burden NOUN taxlaw-2806 1002 8 is be AUX taxlaw-2806 1002 9 through through ADP taxlaw-2806 1002 10 lump lump NOUN taxlaw-2806 1002 11 - - PUNCT taxlaw-2806 1002 12 sum sum NOUN taxlaw-2806 1002 13 taxation taxation NOUN taxlaw-2806 1002 14 , , PUNCT taxlaw-2806 1002 15 such such ADJ taxlaw-2806 1002 16 as as ADP taxlaw-2806 1002 17 a a DET taxlaw-2806 1002 18 head head NOUN taxlaw-2806 1002 19 tax tax NOUN taxlaw-2806 1002 20 that that PRON taxlaw-2806 1002 21 is be AUX taxlaw-2806 1002 22 fixed fix VERB taxlaw-2806 1002 23 regardless regardless ADV taxlaw-2806 1002 24 of of ADP taxlaw-2806 1002 25 economic economic ADJ taxlaw-2806 1002 26 activity.226 activity.226 NOUN taxlaw-2806 1002 27 every every DET taxlaw-2806 1002 28 tax tax NOUN taxlaw-2806 1002 29 system system NOUN taxlaw-2806 1002 30 actually actually ADV taxlaw-2806 1002 31 in in ADP taxlaw-2806 1002 32 use use NOUN taxlaw-2806 1002 33 impedes impede VERB taxlaw-2806 1002 34 growth growth NOUN taxlaw-2806 1002 35 in in ADP taxlaw-2806 1002 36 some some DET taxlaw-2806 1002 37 way way NOUN taxlaw-2806 1002 38 , , PUNCT taxlaw-2806 1002 39 so so CCONJ taxlaw-2806 1002 40 a a DET taxlaw-2806 1002 41 growth growth NOUN taxlaw-2806 1002 42 norm norm NOUN taxlaw-2806 1002 43 favors favor VERB taxlaw-2806 1002 44 repeal repeal NOUN taxlaw-2806 1002 45 of of ADP taxlaw-2806 1002 46 every every DET taxlaw-2806 1002 47 existing exist VERB taxlaw-2806 1002 48 tax tax NOUN taxlaw-2806 1002 49 . . PUNCT taxlaw-2806 1003 1 income income NOUN taxlaw-2806 1003 2 taxes taxis NOUN taxlaw-2806 1003 3 reduce reduce VERB taxlaw-2806 1003 4 the the DET taxlaw-2806 1003 5 gains gain NOUN taxlaw-2806 1003 6 from from ADP taxlaw-2806 1003 7 earning earn VERB taxlaw-2806 1003 8 income income NOUN taxlaw-2806 1003 9 , , PUNCT taxlaw-2806 1003 10 so so ADV taxlaw-2806 1003 11 repealing repeal VERB taxlaw-2806 1003 12 an an DET taxlaw-2806 1003 13 income income NOUN taxlaw-2806 1003 14 tax tax NOUN taxlaw-2806 1003 15 would would AUX taxlaw-2806 1003 16 promote promote VERB taxlaw-2806 1003 17 more more ADJ taxlaw-2806 1003 18 work work NOUN taxlaw-2806 1003 19 and and CCONJ taxlaw-2806 1003 20 investment investment NOUN taxlaw-2806 1003 21 , , PUNCT taxlaw-2806 1003 22 and and CCONJ taxlaw-2806 1003 23 consequently consequently ADV taxlaw-2806 1003 24 growth growth NOUN taxlaw-2806 1003 25 . . PUNCT taxlaw-2806 1004 1 consumption consumption NOUN taxlaw-2806 1004 2 taxes taxis NOUN taxlaw-2806 1004 3 deter deter VERB taxlaw-2806 1004 4 consumption consumption NOUN taxlaw-2806 1004 5 , , PUNCT taxlaw-2806 1004 6 so so CCONJ taxlaw-2806 1004 7 repealing repeal VERB taxlaw-2806 1004 8 a a DET taxlaw-2806 1004 9 consumption consumption NOUN taxlaw-2806 1004 10 tax tax NOUN taxlaw-2806 1004 11 would would AUX taxlaw-2806 1004 12 promote promote VERB taxlaw-2806 1004 13 demand demand NOUN taxlaw-2806 1004 14 , , PUNCT taxlaw-2806 1004 15 and and CCONJ taxlaw-2806 1004 16 consequently consequently ADV taxlaw-2806 1004 17 growth growth NOUN taxlaw-2806 1004 18 . . PUNCT taxlaw-2806 1005 1 wealth wealth NOUN taxlaw-2806 1005 2 taxes taxis NOUN taxlaw-2806 1005 3 reduce reduce VERB taxlaw-2806 1005 4 the the DET taxlaw-2806 1005 5 accumulation accumulation NOUN taxlaw-2806 1005 6 of of ADP taxlaw-2806 1005 7 wealth wealth NOUN taxlaw-2806 1005 8 , , PUNCT taxlaw-2806 1005 9 so so ADV taxlaw-2806 1005 10 repealing repeal VERB taxlaw-2806 1005 11 a a DET taxlaw-2806 1005 12 wealth wealth NOUN taxlaw-2806 1005 13 tax tax NOUN taxlaw-2806 1005 14 would would AUX taxlaw-2806 1005 15 better well ADV taxlaw-2806 1005 16 promote promote VERB taxlaw-2806 1005 17 savings saving NOUN taxlaw-2806 1005 18 , , PUNCT taxlaw-2806 1005 19 and and CCONJ taxlaw-2806 1005 20 consequently consequently ADV taxlaw-2806 1005 21 growth growth NOUN taxlaw-2806 1005 22 . . PUNCT taxlaw-2806 1006 1 tax tax NOUN taxlaw-2806 1006 2 policy policy NOUN taxlaw-2806 1006 3 for for ADP taxlaw-2806 1006 4 growth growth NOUN taxlaw-2806 1006 5 is be AUX taxlaw-2806 1006 6 best well ADV taxlaw-2806 1006 7 achieved achieve VERB taxlaw-2806 1006 8 without without ADP taxlaw-2806 1006 9 taxes taxis NOUN taxlaw-2806 1006 10 at at ADV taxlaw-2806 1006 11 all all ADV taxlaw-2806 1006 12 , , PUNCT taxlaw-2806 1006 13 so so SCONJ taxlaw-2806 1006 14 growth growth NOUN taxlaw-2806 1006 15 is be AUX taxlaw-2806 1006 16 an an DET taxlaw-2806 1006 17 inapt inapt ADJ taxlaw-2806 1006 18 norm norm NOUN taxlaw-2806 1006 19 for for ADP taxlaw-2806 1006 20 tax tax NOUN taxlaw-2806 1006 21 reform reform NOUN taxlaw-2806 1006 22 . . PUNCT taxlaw-2806 1007 1 tax tax NOUN taxlaw-2806 1007 2 expenditures expenditure NOUN taxlaw-2806 1007 3 are be AUX taxlaw-2806 1007 4 purposely purposely ADV taxlaw-2806 1007 5 inefficient inefficient ADJ taxlaw-2806 1007 6 . . PUNCT taxlaw-2806 1008 1 they they PRON taxlaw-2806 1008 2 are be AUX taxlaw-2806 1008 3 adopted adopt VERB taxlaw-2806 1008 4 precisely precisely ADV taxlaw-2806 1008 5 because because SCONJ taxlaw-2806 1008 6 they they PRON taxlaw-2806 1008 7 encourage encourage VERB taxlaw-2806 1008 8 individuals individual NOUN taxlaw-2806 1008 9 and and CCONJ taxlaw-2806 1008 10 businesses business NOUN taxlaw-2806 1008 11 to to PART taxlaw-2806 1008 12 engage engage VERB taxlaw-2806 1008 13 in in ADP taxlaw-2806 1008 14 activities activity NOUN taxlaw-2806 1008 15 they they PRON taxlaw-2806 1008 16 would would AUX taxlaw-2806 1008 17 not not PART taxlaw-2806 1008 18 220 220 NUM taxlaw-2806 1009 1 i i PRON taxlaw-2806 1009 2 d. d. PROPN taxlaw-2806 1009 3 at at ADP taxlaw-2806 1009 4 29 29 NUM taxlaw-2806 1009 5 . . PUNCT taxlaw-2806 1010 1 221 221 NUM taxlaw-2806 1010 2 see see VERB taxlaw-2806 1010 3 liam liam PROPN taxlaw-2806 1010 4 murphy murphy PROPN taxlaw-2806 1010 5 & & CCONJ taxlaw-2806 1010 6 thomas thomas PROPN taxlaw-2806 1010 7 nagel nagel PROPN taxlaw-2806 1010 8 , , PUNCT taxlaw-2806 1010 9 the the DET taxlaw-2806 1010 10 myth myth NOUN taxlaw-2806 1010 11 of of ADP taxlaw-2806 1010 12 ownership ownership NOUN taxlaw-2806 1010 13 : : PUNCT taxlaw-2806 1010 14 taxes taxis NOUN taxlaw-2806 1010 15 and and CCONJ taxlaw-2806 1010 16 justice justice NOUN taxlaw-2806 1010 17 103109 103109 NUM taxlaw-2806 1010 18 ( ( PUNCT taxlaw-2806 1010 19 2002 2002 NUM taxlaw-2806 1010 20 ) ) PUNCT taxlaw-2806 1010 21 . . PUNCT taxlaw-2806 1011 1 neither neither DET taxlaw-2806 1011 2 author author NOUN taxlaw-2806 1011 3 is be AUX taxlaw-2806 1011 4 a a DET taxlaw-2806 1011 5 tax tax NOUN taxlaw-2806 1011 6 lawyer lawyer NOUN taxlaw-2806 1011 7 or or CCONJ taxlaw-2806 1011 8 economist economist NOUN taxlaw-2806 1011 9 . . PUNCT taxlaw-2806 1012 1 the the DET taxlaw-2806 1012 2 most most ADV taxlaw-2806 1012 3 prominent prominent ADJ taxlaw-2806 1012 4 recent recent ADJ taxlaw-2806 1012 5 tax tax NOUN taxlaw-2806 1012 6 debates debate NOUN taxlaw-2806 1012 7 , , PUNCT taxlaw-2806 1012 8 such such ADJ taxlaw-2806 1012 9 as as ADP taxlaw-2806 1012 10 the the DET taxlaw-2806 1012 11 income income NOUN taxlaw-2806 1012 12 vs. vs. ADP taxlaw-2806 1012 13 consumption consumption NOUN taxlaw-2806 1012 14 tax tax NOUN taxlaw-2806 1012 15 debate debate NOUN taxlaw-2806 1012 16 , , PUNCT taxlaw-2806 1012 17 have have AUX taxlaw-2806 1012 18 focused focus VERB taxlaw-2806 1012 19 largely largely ADV taxlaw-2806 1012 20 on on ADP taxlaw-2806 1012 21 efficiency efficiency NOUN taxlaw-2806 1012 22 . . PUNCT taxlaw-2806 1013 1 see see VERB taxlaw-2806 1013 2 , , PUNCT taxlaw-2806 1013 3 e.g. e.g. ADV taxlaw-2806 1013 4 , , PUNCT taxlaw-2806 1013 5 joseph joseph PROPN taxlaw-2806 1013 6 bankman bankman PROPN taxlaw-2806 1013 7 & & CCONJ taxlaw-2806 1013 8 david david PROPN taxlaw-2806 1013 9 weisbach weisbach PROPN taxlaw-2806 1013 10 , , PUNCT taxlaw-2806 1013 11 the the DET taxlaw-2806 1013 12 superiority superiority NOUN taxlaw-2806 1013 13 of of ADP taxlaw-2806 1013 14 an an DET taxlaw-2806 1013 15 ideal ideal ADJ taxlaw-2806 1013 16 consumption consumption NOUN taxlaw-2806 1013 17 tax tax NOUN taxlaw-2806 1013 18 over over ADP taxlaw-2806 1013 19 an an DET taxlaw-2806 1013 20 ideal ideal ADJ taxlaw-2806 1013 21 income income NOUN taxlaw-2806 1013 22 tax tax NOUN taxlaw-2806 1013 23 , , PUNCT taxlaw-2806 1013 24 58 58 NUM taxlaw-2806 1013 25 stan stan PROPN taxlaw-2806 1013 26 . . PUNCT taxlaw-2806 1014 1 l. l. PROPN taxlaw-2806 1014 2 rev rev PROPN taxlaw-2806 1014 3 . . PROPN taxlaw-2806 1014 4 1413 1413 NUM taxlaw-2806 1014 5 , , PUNCT taxlaw-2806 1014 6 1414 1414 NUM taxlaw-2806 1014 7 ( ( PUNCT taxlaw-2806 1014 8 2005 2005 NUM taxlaw-2806 1014 9 - - SYM taxlaw-2806 1014 10 2006 2006 NUM taxlaw-2806 1014 11 ) ) PUNCT taxlaw-2806 1014 12 ; ; PUNCT taxlaw-2806 1014 13 chris chris PROPN taxlaw-2806 1014 14 william william PROPN taxlaw-2806 1014 15 sanchirico sanchirico PROPN taxlaw-2806 1014 16 , , PUNCT taxlaw-2806 1014 17 a a DET taxlaw-2806 1014 18 critical critical ADJ taxlaw-2806 1014 19 look look NOUN taxlaw-2806 1014 20 at at ADP taxlaw-2806 1014 21 the the DET taxlaw-2806 1014 22 economic economic ADJ taxlaw-2806 1014 23 argument argument NOUN taxlaw-2806 1014 24 for for ADP taxlaw-2806 1014 25 taxing tax VERB taxlaw-2806 1014 26 only only ADJ taxlaw-2806 1014 27 labor labor NOUN taxlaw-2806 1014 28 income income NOUN taxlaw-2806 1014 29 , , PUNCT taxlaw-2806 1014 30 63 63 NUM taxlaw-2806 1014 31 tax tax NOUN taxlaw-2806 1014 32 l. l. PROPN taxlaw-2806 1014 33 rev rev PROPN taxlaw-2806 1014 34 . . PROPN taxlaw-2806 1014 35 867 867 NUM taxlaw-2806 1014 36 , , PUNCT taxlaw-2806 1014 37 870 870 NUM taxlaw-2806 1014 38 - - SYM taxlaw-2806 1014 39 871 871 NUM taxlaw-2806 1014 40 ( ( PUNCT taxlaw-2806 1014 41 2010 2010 NUM taxlaw-2806 1014 42 ) ) PUNCT taxlaw-2806 1014 43 . . PUNCT taxlaw-2806 1015 1 222 222 NUM taxlaw-2806 1015 2 see see VERB taxlaw-2806 1015 3 louis louis PROPN taxlaw-2806 1015 4 kaplow kaplow PROPN taxlaw-2806 1015 5 & & CCONJ taxlaw-2806 1015 6 steven steven PROPN taxlaw-2806 1015 7 shavell shavell PROPN taxlaw-2806 1015 8 , , PUNCT taxlaw-2806 1015 9 why why SCONJ taxlaw-2806 1015 10 the the DET taxlaw-2806 1015 11 legal legal ADJ taxlaw-2806 1015 12 system system NOUN taxlaw-2806 1015 13 is be AUX taxlaw-2806 1015 14 less less ADV taxlaw-2806 1015 15 efficient efficient ADJ taxlaw-2806 1015 16 than than ADP taxlaw-2806 1015 17 the the DET taxlaw-2806 1015 18 income income NOUN taxlaw-2806 1015 19 tax tax NOUN taxlaw-2806 1015 20 in in ADP taxlaw-2806 1015 21 distributing distribute VERB taxlaw-2806 1015 22 income income NOUN taxlaw-2806 1015 23 , , PUNCT taxlaw-2806 1015 24 23 23 NUM taxlaw-2806 1015 25 j. j. PROPN taxlaw-2806 1015 26 legal legal ADJ taxlaw-2806 1015 27 stud stud NOUN taxlaw-2806 1015 28 . . PUNCT taxlaw-2806 1016 1 667 667 NUM taxlaw-2806 1016 2 , , PUNCT taxlaw-2806 1016 3 667 667 NUM taxlaw-2806 1016 4 - - SYM taxlaw-2806 1016 5 68 68 NUM taxlaw-2806 1016 6 ( ( PUNCT taxlaw-2806 1016 7 1994 1994 NUM taxlaw-2806 1016 8 ) ) PUNCT taxlaw-2806 1016 9 . . PUNCT taxlaw-2806 1017 1 223 223 NUM taxlaw-2806 1017 2 see see VERB taxlaw-2806 1017 3 , , PUNCT taxlaw-2806 1017 4 e.g. e.g. ADV taxlaw-2806 1017 5 , , PUNCT taxlaw-2806 1017 6 a. a. PROPN taxlaw-2806 1017 7 mitchell mitchell PROPN taxlaw-2806 1017 8 polinsky polinsky PROPN taxlaw-2806 1017 9 , , PUNCT taxlaw-2806 1017 10 an an DET taxlaw-2806 1017 11 introduction introduction NOUN taxlaw-2806 1017 12 to to ADP taxlaw-2806 1017 13 law law NOUN taxlaw-2806 1017 14 and and CCONJ taxlaw-2806 1017 15 economics economic NOUN taxlaw-2806 1017 16 124 124 NUM taxlaw-2806 1017 17 - - SYM taxlaw-2806 1017 18 127 127 NUM taxlaw-2806 1017 19 ( ( PUNCT taxlaw-2806 1017 20 2d 2d NUM taxlaw-2806 1017 21 ed ed NOUN taxlaw-2806 1017 22 . . PROPN taxlaw-2806 1017 23 1989 1989 NUM taxlaw-2806 1017 24 ) ) PUNCT taxlaw-2806 1017 25 . . PUNCT taxlaw-2806 1018 1 224 224 NUM taxlaw-2806 1018 2 daniel daniel PROPN taxlaw-2806 1018 3 henninger henninger PROPN taxlaw-2806 1018 4 , , PUNCT taxlaw-2806 1018 5 what what PRON taxlaw-2806 1018 6 are be AUX taxlaw-2806 1018 7 taxes taxis NOUN taxlaw-2806 1018 8 for for ADP taxlaw-2806 1018 9 ? ? PUNCT taxlaw-2806 1018 10 , , PUNCT taxlaw-2806 1018 11 wall wall PROPN taxlaw-2806 1018 12 st st PROPN taxlaw-2806 1018 13 . . PROPN taxlaw-2806 1018 14 j. j. PROPN taxlaw-2806 1018 15 ( ( PUNCT taxlaw-2806 1018 16 dec dec PROPN taxlaw-2806 1018 17 16 16 NUM taxlaw-2806 1018 18 , , PUNCT taxlaw-2806 1018 19 2010 2010 NUM taxlaw-2806 1018 20 ) ) PUNCT taxlaw-2806 1018 21 , , PUNCT taxlaw-2806 1018 22 http://online.wsj.com/article/sb10001424052748704828104576021672925440698.html http://online.wsj.com/article/sb10001424052748704828104576021672925440698.html PROPN taxlaw-2806 1018 23 . . PROPN taxlaw-2806 1018 24 225 225 NUM taxlaw-2806 1018 25 see see VERB taxlaw-2806 1018 26 david david PROPN taxlaw-2806 1018 27 f. f. PROPN taxlaw-2806 1018 28 bradford bradford PROPN taxlaw-2806 1018 29 , , PUNCT taxlaw-2806 1018 30 untangling untangle VERB taxlaw-2806 1018 31 the the DET taxlaw-2806 1018 32 income income NOUN taxlaw-2806 1018 33 tax tax NOUN taxlaw-2806 1018 34 174 174 NUM taxlaw-2806 1018 35 - - SYM taxlaw-2806 1018 36 207 207 NUM taxlaw-2806 1018 37 ( ( PUNCT taxlaw-2806 1018 38 1986 1986 NUM taxlaw-2806 1018 39 ) ) PUNCT taxlaw-2806 1018 40 . . PUNCT taxlaw-2806 1019 1 226 226 NUM taxlaw-2806 1019 2 see see VERB taxlaw-2806 1019 3 richard richard PROPN taxlaw-2806 1019 4 musgrave musgrave PROPN taxlaw-2806 1019 5 and and CCONJ taxlaw-2806 1019 6 peggy peggy PROPN taxlaw-2806 1019 7 musgrave musgrave PROPN taxlaw-2806 1019 8 , , PUNCT taxlaw-2806 1019 9 public public ADJ taxlaw-2806 1019 10 finance finance NOUN taxlaw-2806 1019 11 in in ADP taxlaw-2806 1019 12 theory theory NOUN taxlaw-2806 1019 13 and and CCONJ taxlaw-2806 1019 14 practice practice NOUN taxlaw-2806 1019 15 ( ( PUNCT taxlaw-2806 1019 16 5th 5th ADJ taxlaw-2806 1019 17 ed ed NOUN taxlaw-2806 1019 18 . . PROPN taxlaw-2806 1019 19 1989 1989 NUM taxlaw-2806 1019 20 ) ) PUNCT taxlaw-2806 1019 21 . . PUNCT taxlaw-2806 1020 1 2011 2011 NUM taxlaw-2806 1020 2 ] ] PUNCT taxlaw-2806 1020 3 tax tax NOUN taxlaw-2806 1020 4 expenditures expenditure NOUN taxlaw-2806 1020 5 , , PUNCT taxlaw-2806 1020 6 reform reform NOUN taxlaw-2806 1020 7 , , PUNCT taxlaw-2806 1020 8 and and CCONJ taxlaw-2806 1020 9 distributive distributive ADJ taxlaw-2806 1020 10 justice justice NOUN taxlaw-2806 1020 11 37 37 NUM taxlaw-2806 1020 12 undertake undertake NOUN taxlaw-2806 1020 13 in in ADP taxlaw-2806 1020 14 the the DET taxlaw-2806 1020 15 absence absence NOUN taxlaw-2806 1020 16 of of ADP taxlaw-2806 1020 17 tax tax NOUN taxlaw-2806 1020 18 inducement inducement NOUN taxlaw-2806 1020 19 , , PUNCT taxlaw-2806 1020 20 the the DET taxlaw-2806 1020 21 very very ADJ taxlaw-2806 1020 22 definition definition NOUN taxlaw-2806 1020 23 of of ADP taxlaw-2806 1020 24 an an DET taxlaw-2806 1020 25 inefficient inefficient ADJ taxlaw-2806 1020 26 tax tax NOUN taxlaw-2806 1020 27 provision provision NOUN taxlaw-2806 1020 28 . . PUNCT taxlaw-2806 1021 1 it it PRON taxlaw-2806 1021 2 is be AUX taxlaw-2806 1021 3 not not PART taxlaw-2806 1021 4 surprising surprising ADJ taxlaw-2806 1021 5 that that SCONJ taxlaw-2806 1021 6 economists economist NOUN taxlaw-2806 1021 7 are be AUX taxlaw-2806 1021 8 predisposed predispose VERB taxlaw-2806 1021 9 against against ADP taxlaw-2806 1021 10 them,227 them,227 PROPN taxlaw-2806 1022 1 but but CCONJ taxlaw-2806 1022 2 it it PRON taxlaw-2806 1022 3 is be AUX taxlaw-2806 1022 4 curious curious ADJ taxlaw-2806 1022 5 that that SCONJ taxlaw-2806 1022 6 they they PRON taxlaw-2806 1022 7 are be AUX taxlaw-2806 1022 8 criticized criticize VERB taxlaw-2806 1022 9 on on ADP taxlaw-2806 1022 10 account account NOUN taxlaw-2806 1022 11 of of ADP taxlaw-2806 1022 12 that that DET taxlaw-2806 1022 13 inefficiency inefficiency NOUN taxlaw-2806 1022 14 . . PUNCT taxlaw-2806 1023 1 the the DET taxlaw-2806 1023 2 normative normative ADJ taxlaw-2806 1023 3 goal goal NOUN taxlaw-2806 1023 4 of of ADP taxlaw-2806 1023 5 an an DET taxlaw-2806 1023 6 efficient efficient ADJ taxlaw-2806 1023 7 tax tax NOUN taxlaw-2806 1023 8 is be AUX taxlaw-2806 1023 9 at at ADP taxlaw-2806 1023 10 odds odd NOUN taxlaw-2806 1023 11 with with ADP taxlaw-2806 1023 12 the the DET taxlaw-2806 1023 13 normative normative ADJ taxlaw-2806 1023 14 goals goal NOUN taxlaw-2806 1023 15 of of ADP taxlaw-2806 1023 16 a a DET taxlaw-2806 1023 17 tax tax NOUN taxlaw-2806 1023 18 containing contain VERB taxlaw-2806 1023 19 special special ADJ taxlaw-2806 1023 20 incentives incentive NOUN taxlaw-2806 1023 21 and and CCONJ taxlaw-2806 1023 22 preferences preference NOUN taxlaw-2806 1023 23 , , PUNCT taxlaw-2806 1023 24 and and CCONJ taxlaw-2806 1023 25 an an DET taxlaw-2806 1023 26 inefficient inefficient ADJ taxlaw-2806 1023 27 tax tax NOUN taxlaw-2806 1023 28 is be AUX taxlaw-2806 1023 29 only only ADV taxlaw-2806 1023 30 bad bad ADJ taxlaw-2806 1023 31 public public ADJ taxlaw-2806 1023 32 policy policy NOUN taxlaw-2806 1023 33 if if SCONJ taxlaw-2806 1023 34 the the DET taxlaw-2806 1023 35 appropriate appropriate ADJ taxlaw-2806 1023 36 norm norm NOUN taxlaw-2806 1023 37 is be AUX taxlaw-2806 1023 38 efficiency efficiency NOUN taxlaw-2806 1023 39 . . PUNCT taxlaw-2806 1024 1 if if SCONJ taxlaw-2806 1024 2 congress congress PROPN taxlaw-2806 1024 3 has have VERB taxlaw-2806 1024 4 national national ADJ taxlaw-2806 1024 5 security security NOUN taxlaw-2806 1024 6 reasons reason NOUN taxlaw-2806 1024 7 for for ADP taxlaw-2806 1024 8 discouraging discourage VERB taxlaw-2806 1024 9 dependence dependence NOUN taxlaw-2806 1024 10 on on ADP taxlaw-2806 1024 11 fossil fossil ADJ taxlaw-2806 1024 12 fuels fuel NOUN taxlaw-2806 1024 13 , , PUNCT taxlaw-2806 1024 14 for for ADP taxlaw-2806 1024 15 example example NOUN taxlaw-2806 1024 16 , , PUNCT taxlaw-2806 1024 17 it it PRON taxlaw-2806 1024 18 is be AUX taxlaw-2806 1024 19 reasonable reasonable ADJ taxlaw-2806 1024 20 for for SCONJ taxlaw-2806 1024 21 it it PRON taxlaw-2806 1024 22 to to PART taxlaw-2806 1024 23 incentivize incentivize VERB taxlaw-2806 1024 24 the the DET taxlaw-2806 1024 25 development development NOUN taxlaw-2806 1024 26 of of ADP taxlaw-2806 1024 27 alternative alternative ADJ taxlaw-2806 1024 28 power power NOUN taxlaw-2806 1024 29 sources source NOUN taxlaw-2806 1024 30 , , PUNCT taxlaw-2806 1024 31 even even ADV taxlaw-2806 1024 32 though though SCONJ taxlaw-2806 1024 33 such such ADJ taxlaw-2806 1024 34 incentives incentive NOUN taxlaw-2806 1024 35 distort distort VERB taxlaw-2806 1024 36 the the DET taxlaw-2806 1024 37 market market NOUN taxlaw-2806 1024 38 . . PUNCT taxlaw-2806 1025 1 if if SCONJ taxlaw-2806 1025 2 congress congress PROPN taxlaw-2806 1025 3 believes believe VERB taxlaw-2806 1025 4 that that SCONJ taxlaw-2806 1025 5 two two NUM taxlaw-2806 1025 6 families family NOUN taxlaw-2806 1025 7 with with ADP taxlaw-2806 1025 8 the the DET taxlaw-2806 1025 9 same same ADJ taxlaw-2806 1025 10 income income NOUN taxlaw-2806 1025 11 have have VERB taxlaw-2806 1025 12 different different ADJ taxlaw-2806 1025 13 taxpaying taxpaying NOUN taxlaw-2806 1025 14 abilities ability NOUN taxlaw-2806 1025 15 if if SCONJ taxlaw-2806 1025 16 one one NUM taxlaw-2806 1025 17 family family NOUN taxlaw-2806 1025 18 has have VERB taxlaw-2806 1025 19 children child NOUN taxlaw-2806 1025 20 in in ADP taxlaw-2806 1025 21 college college NOUN taxlaw-2806 1025 22 , , PUNCT taxlaw-2806 1025 23 it it PRON taxlaw-2806 1025 24 might might AUX taxlaw-2806 1025 25 reduce reduce VERB taxlaw-2806 1025 26 tax tax NOUN taxlaw-2806 1025 27 in in ADP taxlaw-2806 1025 28 connection connection NOUN taxlaw-2806 1025 29 with with ADP taxlaw-2806 1025 30 the the DET taxlaw-2806 1025 31 costs cost NOUN taxlaw-2806 1025 32 of of ADP taxlaw-2806 1025 33 college college NOUN taxlaw-2806 1025 34 , , PUNCT taxlaw-2806 1025 35 even even ADV taxlaw-2806 1025 36 though though SCONJ taxlaw-2806 1025 37 that that PRON taxlaw-2806 1025 38 distorts distort VERB taxlaw-2806 1025 39 the the DET taxlaw-2806 1025 40 market market NOUN taxlaw-2806 1025 41 for for ADP taxlaw-2806 1025 42 education education NOUN taxlaw-2806 1025 43 . . PUNCT taxlaw-2806 1026 1 government government NOUN taxlaw-2806 1026 2 creates create VERB taxlaw-2806 1026 3 costs cost NOUN taxlaw-2806 1026 4 in in ADP taxlaw-2806 1026 5 the the DET taxlaw-2806 1026 6 course course NOUN taxlaw-2806 1026 7 of of ADP taxlaw-2806 1026 8 achieving achieve VERB taxlaw-2806 1026 9 public public ADJ taxlaw-2806 1026 10 policies policy NOUN taxlaw-2806 1026 11 unrelated unrelated ADJ taxlaw-2806 1026 12 to to ADP taxlaw-2806 1026 13 revenue revenue NOUN taxlaw-2806 1026 14 collection collection NOUN taxlaw-2806 1026 15 , , PUNCT taxlaw-2806 1026 16 and and CCONJ taxlaw-2806 1026 17 we we PRON taxlaw-2806 1026 18 generally generally ADV taxlaw-2806 1026 19 know know VERB taxlaw-2806 1026 20 to to PART taxlaw-2806 1026 21 consider consider VERB taxlaw-2806 1026 22 the the DET taxlaw-2806 1026 23 benefits benefit NOUN taxlaw-2806 1026 24 to to PART taxlaw-2806 1026 25 be be AUX taxlaw-2806 1026 26 gained gain VERB taxlaw-2806 1026 27 through through ADP taxlaw-2806 1026 28 those those DET taxlaw-2806 1026 29 policies policy NOUN taxlaw-2806 1026 30 and and CCONJ taxlaw-2806 1026 31 balance balance VERB taxlaw-2806 1026 32 them they PRON taxlaw-2806 1026 33 against against ADP taxlaw-2806 1026 34 the the DET taxlaw-2806 1026 35 costs cost NOUN taxlaw-2806 1026 36 . . PUNCT taxlaw-2806 1027 1 discussions discussion NOUN taxlaw-2806 1027 2 of of ADP taxlaw-2806 1027 3 tax tax NOUN taxlaw-2806 1027 4 reform reform NOUN taxlaw-2806 1027 5 seem seem VERB taxlaw-2806 1027 6 to to PART taxlaw-2806 1027 7 have have AUX taxlaw-2806 1027 8 forgotten forget VERB taxlaw-2806 1027 9 that that SCONJ taxlaw-2806 1027 10 the the DET taxlaw-2806 1027 11 inefficiencies inefficiency NOUN taxlaw-2806 1027 12 produced produce VERB taxlaw-2806 1027 13 by by ADP taxlaw-2806 1027 14 tax tax NOUN taxlaw-2806 1027 15 expenditures expenditure NOUN taxlaw-2806 1027 16 might might AUX taxlaw-2806 1027 17 be be AUX taxlaw-2806 1027 18 outweighed outweigh VERB taxlaw-2806 1027 19 by by ADP taxlaw-2806 1027 20 their their PRON taxlaw-2806 1027 21 beneficial beneficial ADJ taxlaw-2806 1027 22 effects effect NOUN taxlaw-2806 1027 23 on on ADP taxlaw-2806 1027 24 other other ADJ taxlaw-2806 1027 25 values value NOUN taxlaw-2806 1027 26 , , PUNCT taxlaw-2806 1027 27 such such ADJ taxlaw-2806 1027 28 as as ADP taxlaw-2806 1027 29 the the DET taxlaw-2806 1027 30 distribution distribution NOUN taxlaw-2806 1027 31 of of ADP taxlaw-2806 1027 32 the the DET taxlaw-2806 1027 33 benefits benefit NOUN taxlaw-2806 1027 34 and and CCONJ taxlaw-2806 1027 35 burdens burden NOUN taxlaw-2806 1027 36 of of ADP taxlaw-2806 1027 37 government government NOUN taxlaw-2806 1027 38 . . PUNCT taxlaw-2806 1028 1 the the DET taxlaw-2806 1028 2 problem problem NOUN taxlaw-2806 1028 3 is be AUX taxlaw-2806 1028 4 broadly broadly ADV taxlaw-2806 1028 5 endemic endemic ADJ taxlaw-2806 1028 6 in in ADP taxlaw-2806 1028 7 all all DET taxlaw-2806 1028 8 discussions discussion NOUN taxlaw-2806 1028 9 of of ADP taxlaw-2806 1028 10 tax tax NOUN taxlaw-2806 1028 11 reform reform NOUN taxlaw-2806 1028 12 , , PUNCT taxlaw-2806 1028 13 but but CCONJ taxlaw-2806 1028 14 particularly particularly ADV taxlaw-2806 1028 15 prominent prominent ADJ taxlaw-2806 1028 16 in in ADP taxlaw-2806 1028 17 the the DET taxlaw-2806 1028 18 debate debate NOUN taxlaw-2806 1028 19 about about ADP taxlaw-2806 1028 20 tax tax NOUN taxlaw-2806 1028 21 expenditures expenditure NOUN taxlaw-2806 1028 22 . . PUNCT taxlaw-2806 1029 1 the the DET taxlaw-2806 1029 2 tax tax NOUN taxlaw-2806 1029 3 law law NOUN taxlaw-2806 1029 4 is be AUX taxlaw-2806 1029 5 as as ADV taxlaw-2806 1029 6 complex complex ADJ taxlaw-2806 1029 7 as as SCONJ taxlaw-2806 1029 8 it it PRON taxlaw-2806 1029 9 is be AUX taxlaw-2806 1029 10 because because SCONJ taxlaw-2806 1029 11 , , PUNCT taxlaw-2806 1029 12 at at ADP taxlaw-2806 1029 13 its its PRON taxlaw-2806 1029 14 best good ADJ taxlaw-2806 1029 15 , , PUNCT taxlaw-2806 1029 16 congress congress PROPN taxlaw-2806 1029 17 has have AUX taxlaw-2806 1029 18 attempted attempt VERB taxlaw-2806 1029 19 to to PART taxlaw-2806 1029 20 make make VERB taxlaw-2806 1029 21 distinctions distinction NOUN taxlaw-2806 1029 22 among among ADP taxlaw-2806 1029 23 taxpayers taxpayer NOUN taxlaw-2806 1029 24 . . PUNCT taxlaw-2806 1030 1 these these DET taxlaw-2806 1030 2 distinctions distinction NOUN taxlaw-2806 1030 3 may may AUX taxlaw-2806 1030 4 be be AUX taxlaw-2806 1030 5 inefficient inefficient ADJ taxlaw-2806 1030 6 , , PUNCT taxlaw-2806 1030 7 but but CCONJ taxlaw-2806 1030 8 they they PRON taxlaw-2806 1030 9 are be AUX taxlaw-2806 1030 10 not not PART taxlaw-2806 1030 11 necessarily necessarily ADV taxlaw-2806 1030 12 bad bad ADJ taxlaw-2806 1030 13 . . PUNCT taxlaw-2806 1031 1 b. b. PROPN taxlaw-2806 1031 2 efficiency efficiency NOUN taxlaw-2806 1031 3 is be AUX taxlaw-2806 1031 4 the the DET taxlaw-2806 1031 5 new new ADJ taxlaw-2806 1031 6 normal normal NOUN taxlaw-2806 1031 7 in in ADP taxlaw-2806 1031 8 the the DET taxlaw-2806 1031 9 tax tax NOUN taxlaw-2806 1031 10 expenditure expenditure NOUN taxlaw-2806 1031 11 baseline baseline VERB taxlaw-2806 1031 12 the the DET taxlaw-2806 1031 13 most most ADV taxlaw-2806 1031 14 important important ADJ taxlaw-2806 1031 15 recent recent ADJ taxlaw-2806 1031 16 analysis analysis NOUN taxlaw-2806 1031 17 of of ADP taxlaw-2806 1031 18 tax tax NOUN taxlaw-2806 1031 19 expenditures expenditure NOUN taxlaw-2806 1031 20 adopted adopt VERB taxlaw-2806 1031 21 the the DET taxlaw-2806 1031 22 efficiencyfirst efficiencyfirst ADJ taxlaw-2806 1031 23 perspective perspective NOUN taxlaw-2806 1031 24 . . PUNCT taxlaw-2806 1032 1 in in ADP taxlaw-2806 1032 2 2008 2008 NUM taxlaw-2806 1032 3 , , PUNCT taxlaw-2806 1032 4 the the DET taxlaw-2806 1032 5 joint joint ADJ taxlaw-2806 1032 6 committee committee NOUN taxlaw-2806 1032 7 on on ADP taxlaw-2806 1032 8 taxation taxation NOUN taxlaw-2806 1032 9 did do VERB taxlaw-2806 1032 10 a a DET taxlaw-2806 1032 11 comprehensive comprehensive ADJ taxlaw-2806 1032 12 investigation investigation NOUN taxlaw-2806 1032 13 of of ADP taxlaw-2806 1032 14 the the DET taxlaw-2806 1032 15 analysis analysis NOUN taxlaw-2806 1032 16 used use VERB taxlaw-2806 1032 17 to to PART taxlaw-2806 1032 18 consider consider VERB taxlaw-2806 1032 19 tax tax NOUN taxlaw-2806 1032 20 expenditures228 expenditures228 PROPN taxlaw-2806 1032 21 and and CCONJ taxlaw-2806 1032 22 designed design VERB taxlaw-2806 1032 23 a a DET taxlaw-2806 1032 24 new new ADJ taxlaw-2806 1032 25 approach approach NOUN taxlaw-2806 1032 26 for for ADP taxlaw-2806 1032 27 identifying identify VERB taxlaw-2806 1032 28 tax tax NOUN taxlaw-2806 1032 29 expenditures expenditure NOUN taxlaw-2806 1032 30 that that PRON taxlaw-2806 1032 31 chose choose VERB taxlaw-2806 1032 32 efficiency efficiency NOUN taxlaw-2806 1032 33 as as ADP taxlaw-2806 1032 34 its its PRON taxlaw-2806 1032 35 unstated unstated ADJ taxlaw-2806 1032 36 normative normative ADJ taxlaw-2806 1032 37 framework framework NOUN taxlaw-2806 1032 38 . . PUNCT taxlaw-2806 1033 1 the the DET taxlaw-2806 1033 2 joint joint ADJ taxlaw-2806 1033 3 committee committee NOUN taxlaw-2806 1033 4 ’s ’s PART taxlaw-2806 1033 5 discussion discussion NOUN taxlaw-2806 1033 6 adopted adopt VERB taxlaw-2806 1033 7 the the DET taxlaw-2806 1033 8 economist economist NOUN taxlaw-2806 1033 9 ’s ’s PART taxlaw-2806 1033 10 perspective perspective NOUN taxlaw-2806 1033 11 that that SCONJ taxlaw-2806 1033 12 tax tax NOUN taxlaw-2806 1033 13 expenditures expenditure NOUN taxlaw-2806 1033 14 are be AUX taxlaw-2806 1033 15 presumptively presumptively ADV taxlaw-2806 1033 16 illegitimate illegitimate ADJ taxlaw-2806 1033 17 because because SCONJ taxlaw-2806 1033 18 inefficient inefficient ADJ taxlaw-2806 1033 19 , , PUNCT taxlaw-2806 1033 20 229 229 NUM taxlaw-2806 1033 21 and and CCONJ taxlaw-2806 1033 22 accepted accept VERB taxlaw-2806 1033 23 welfare welfare NOUN taxlaw-2806 1033 24 economics economic NOUN taxlaw-2806 1033 25 as as ADP taxlaw-2806 1033 26 the the DET taxlaw-2806 1033 27 criteria criterion NOUN taxlaw-2806 1033 28 for for ADP taxlaw-2806 1033 29 analysis.230 analysis.230 NUM taxlaw-2806 1033 30 by by ADP taxlaw-2806 1033 31 adopting adopt VERB taxlaw-2806 1033 32 a a DET taxlaw-2806 1033 33 welfarist welfarist NOUN taxlaw-2806 1033 34 paradigm paradigm NOUN taxlaw-2806 1033 35 in in ADP taxlaw-2806 1033 36 discussing discuss VERB taxlaw-2806 1033 37 tax tax NOUN taxlaw-2806 1033 38 expenditures expenditure NOUN taxlaw-2806 1033 39 , , PUNCT taxlaw-2806 1033 40 which which PRON taxlaw-2806 1033 41 are be AUX taxlaw-2806 1033 42 inherently inherently ADV taxlaw-2806 1033 43 inefficient inefficient ADJ taxlaw-2806 1033 44 , , PUNCT taxlaw-2806 1033 45 the the DET taxlaw-2806 1033 46 report report NOUN taxlaw-2806 1033 47 demanded demand VERB taxlaw-2806 1033 48 that that SCONJ taxlaw-2806 1033 49 equity equity NOUN taxlaw-2806 1033 50 benefits benefit NOUN taxlaw-2806 1033 51 overcome overcome VERB taxlaw-2806 1033 52 efficiency efficiency NOUN taxlaw-2806 1033 53 detriments detriment NOUN taxlaw-2806 1033 54 to to PART taxlaw-2806 1033 55 maximize maximize VERB taxlaw-2806 1033 56 welfare welfare NOUN taxlaw-2806 1033 57 overall.231 overall.231 NUM taxlaw-2806 1033 58 in in ADP taxlaw-2806 1033 59 addition addition NOUN taxlaw-2806 1033 60 , , PUNCT taxlaw-2806 1033 61 in in ADP taxlaw-2806 1033 62 applying apply VERB taxlaw-2806 1033 63 the the DET taxlaw-2806 1033 64 new new ADJ taxlaw-2806 1033 65 approach approach NOUN taxlaw-2806 1033 66 , , PUNCT taxlaw-2806 1033 67 the the DET taxlaw-2806 1033 68 joint joint ADJ taxlaw-2806 1033 69 committee committee NOUN taxlaw-2806 1033 70 stated state VERB taxlaw-2806 1033 71 that that SCONJ taxlaw-2806 1033 72 “ " PUNCT taxlaw-2806 1033 73 efficiency efficiency NOUN taxlaw-2806 1033 74 is be AUX taxlaw-2806 1033 75 an an DET taxlaw-2806 1033 76 227 227 NUM taxlaw-2806 1033 77 congressional congressional ADJ taxlaw-2806 1033 78 research research NOUN taxlaw-2806 1033 79 service service NOUN taxlaw-2806 1033 80 economist economist NOUN taxlaw-2806 1033 81 jane jane PROPN taxlaw-2806 1033 82 gravelle gravelle PROPN taxlaw-2806 1033 83 said say VERB taxlaw-2806 1033 84 : : PUNCT taxlaw-2806 1033 85 “ " PUNCT taxlaw-2806 1033 86 i i PRON taxlaw-2806 1033 87 have have VERB taxlaw-2806 1033 88 to to PART taxlaw-2806 1033 89 admit admit VERB taxlaw-2806 1033 90 the the DET taxlaw-2806 1033 91 first first ADJ taxlaw-2806 1033 92 thing thing NOUN taxlaw-2806 1033 93 that that PRON taxlaw-2806 1033 94 flowed flow VERB taxlaw-2806 1033 95 to to ADP taxlaw-2806 1033 96 my my PRON taxlaw-2806 1033 97 mind mind NOUN taxlaw-2806 1033 98 when when SCONJ taxlaw-2806 1033 99 i i PRON taxlaw-2806 1033 100 was be AUX taxlaw-2806 1033 101 going go VERB taxlaw-2806 1033 102 to to PART taxlaw-2806 1033 103 address address VERB taxlaw-2806 1033 104 the the DET taxlaw-2806 1033 105 question question NOUN taxlaw-2806 1033 106 of of ADP taxlaw-2806 1033 107 ‘ ' PUNCT taxlaw-2806 1033 108 do do AUX taxlaw-2806 1033 109 tax tax NOUN taxlaw-2806 1033 110 incentives incentive NOUN taxlaw-2806 1033 111 work work VERB taxlaw-2806 1033 112 , , PUNCT taxlaw-2806 1033 113 ’ ' PUNCT taxlaw-2806 1033 114 is be AUX taxlaw-2806 1033 115 i i PRON taxlaw-2806 1033 116 hope hope VERB taxlaw-2806 1033 117 not not PART taxlaw-2806 1033 118 , , PUNCT taxlaw-2806 1033 119 because because SCONJ taxlaw-2806 1033 120 the the DET taxlaw-2806 1033 121 vast vast ADJ taxlaw-2806 1033 122 majority majority NOUN taxlaw-2806 1033 123 of of ADP taxlaw-2806 1033 124 them they PRON taxlaw-2806 1033 125 are be AUX taxlaw-2806 1033 126 really really ADV taxlaw-2806 1033 127 not not PART taxlaw-2806 1033 128 consistent consistent ADJ taxlaw-2806 1033 129 with with ADP taxlaw-2806 1033 130 what what PRON taxlaw-2806 1033 131 , , PUNCT taxlaw-2806 1033 132 you you PRON taxlaw-2806 1033 133 know know VERB taxlaw-2806 1033 134 , , PUNCT taxlaw-2806 1033 135 an an DET taxlaw-2806 1033 136 economist economist NOUN taxlaw-2806 1033 137 would would AUX taxlaw-2806 1033 138 suggest suggest VERB taxlaw-2806 1033 139 . . PUNCT taxlaw-2806 1033 140 ” " PUNCT taxlaw-2806 1034 1 tax tax NOUN taxlaw-2806 1034 2 analysts analyst NOUN taxlaw-2806 1034 3 , , PUNCT taxlaw-2806 1034 4 transcript transcript NOUN taxlaw-2806 1034 5 of of ADP taxlaw-2806 1034 6 proceedings proceeding NOUN taxlaw-2806 1034 7 at at ADP taxlaw-2806 1034 8 the the DET taxlaw-2806 1034 9 2006 2006 NUM taxlaw-2806 1034 10 tax tax NOUN taxlaw-2806 1034 11 analysts analyst NOUN taxlaw-2806 1034 12 conference conference NOUN taxlaw-2806 1034 13 series series NOUN taxlaw-2806 1034 14 : : PUNCT taxlaw-2806 1034 15 tax tax NOUN taxlaw-2806 1034 16 incentives incentive NOUN taxlaw-2806 1034 17 – – PUNCT taxlaw-2806 1034 18 do do AUX taxlaw-2806 1034 19 they they PRON taxlaw-2806 1034 20 work work VERB taxlaw-2806 1034 21 , , PUNCT taxlaw-2806 1034 22 and and CCONJ taxlaw-2806 1034 23 are be AUX taxlaw-2806 1034 24 they they PRON taxlaw-2806 1034 25 worth worth ADJ taxlaw-2806 1034 26 the the DET taxlaw-2806 1034 27 cost cost NOUN taxlaw-2806 1034 28 ? ? PUNCT taxlaw-2806 1035 1 ( ( PUNCT taxlaw-2806 1035 2 april april PROPN taxlaw-2806 1035 3 6 6 NUM taxlaw-2806 1035 4 , , PUNCT taxlaw-2806 1035 5 2006 2006 NUM taxlaw-2806 1035 6 ) ) PUNCT taxlaw-2806 1035 7 , , PUNCT taxlaw-2806 1035 8 http://www.taxanalysts.com/www/conferences.nsf/keylookup/kbun7faurd?opendocument&link=transcript http://www.taxanalysts.com/www/conferences.nsf/keylookup/kbun7faurd?opendocument&link=transcript PROPN taxlaw-2806 1035 9 . . PUNCT taxlaw-2806 1036 1 228 228 NUM taxlaw-2806 1036 2 staff staff NOUN taxlaw-2806 1036 3 of of ADP taxlaw-2806 1036 4 joint joint ADJ taxlaw-2806 1036 5 comm comm NOUN taxlaw-2806 1036 6 . . PUNCT taxlaw-2806 1037 1 on on ADP taxlaw-2806 1037 2 tax’n tax’n NUM taxlaw-2806 1037 3 , , PUNCT taxlaw-2806 1037 4 110th 110th ADJ taxlaw-2806 1037 5 cong cong NOUN taxlaw-2806 1037 6 . . PROPN taxlaw-2806 1037 7 , , PUNCT taxlaw-2806 1037 8 a a DET taxlaw-2806 1037 9 reconsideration reconsideration NOUN taxlaw-2806 1037 10 of of ADP taxlaw-2806 1037 11 tax tax NOUN taxlaw-2806 1037 12 expenditure expenditure NOUN taxlaw-2806 1037 13 analysis analysis NOUN taxlaw-2806 1037 14 ( ( PUNCT taxlaw-2806 1037 15 joint joint ADJ taxlaw-2806 1037 16 comm comm NOUN taxlaw-2806 1037 17 . . PUNCT taxlaw-2806 1038 1 print print NOUN taxlaw-2806 1038 2 2008 2008 NUM taxlaw-2806 1038 3 ) ) PUNCT taxlaw-2806 1038 4 . . PUNCT taxlaw-2806 1039 1 229 229 NUM taxlaw-2806 1040 1 the the DET taxlaw-2806 1040 2 report report NOUN taxlaw-2806 1040 3 acknowledged acknowledge VERB taxlaw-2806 1040 4 that that SCONJ taxlaw-2806 1040 5 economists economist NOUN taxlaw-2806 1040 6 are be AUX taxlaw-2806 1040 7 generally generally ADV taxlaw-2806 1040 8 opposed oppose VERB taxlaw-2806 1040 9 to to ADP taxlaw-2806 1040 10 tax tax NOUN taxlaw-2806 1040 11 expenditures expenditure NOUN taxlaw-2806 1040 12 because because SCONJ taxlaw-2806 1040 13 they they PRON taxlaw-2806 1040 14 interfere interfere VERB taxlaw-2806 1040 15 with with ADP taxlaw-2806 1040 16 the the DET taxlaw-2806 1040 17 market market NOUN taxlaw-2806 1040 18 , , PUNCT taxlaw-2806 1040 19 making make VERB taxlaw-2806 1040 20 tax tax NOUN taxlaw-2806 1040 21 expenditures expenditure NOUN taxlaw-2806 1040 22 presumptively presumptively ADV taxlaw-2806 1040 23 problematic problematic ADJ taxlaw-2806 1040 24 going go VERB taxlaw-2806 1040 25 into into ADP taxlaw-2806 1040 26 the the DET taxlaw-2806 1040 27 analysis analysis NOUN taxlaw-2806 1040 28 . . PUNCT taxlaw-2806 1041 1 i i PRON taxlaw-2806 1041 2 d. d. PROPN taxlaw-2806 1041 3 at at ADP taxlaw-2806 1041 4 49 49 NUM taxlaw-2806 1041 5 . . PUNCT taxlaw-2806 1042 1 230 230 NUM taxlaw-2806 1042 2 i i PRON taxlaw-2806 1042 3 d. d. PROPN taxlaw-2806 1042 4 231 231 NUM taxlaw-2806 1042 5 even even ADV taxlaw-2806 1042 6 if if SCONJ taxlaw-2806 1042 7 tax tax NOUN taxlaw-2806 1042 8 expenditures expenditure NOUN taxlaw-2806 1042 9 were be AUX taxlaw-2806 1042 10 not not PART taxlaw-2806 1042 11 presumptively presumptively ADV taxlaw-2806 1042 12 inefficient inefficient ADJ taxlaw-2806 1042 13 , , PUNCT taxlaw-2806 1042 14 welfare welfare NOUN taxlaw-2806 1042 15 economics economic NOUN taxlaw-2806 1042 16 still still ADV taxlaw-2806 1042 17 might might AUX taxlaw-2806 1042 18 not not PART taxlaw-2806 1042 19 be be AUX taxlaw-2806 1042 20 the the DET taxlaw-2806 1042 21 best good ADJ taxlaw-2806 1042 22 tool tool NOUN taxlaw-2806 1042 23 for for ADP taxlaw-2806 1042 24 judging judge VERB taxlaw-2806 1042 25 them they PRON taxlaw-2806 1042 26 . . PUNCT taxlaw-2806 1043 1 welfare welfare NOUN taxlaw-2806 1043 2 economics economics PROPN taxlaw-2806 1043 3 presents present VERB taxlaw-2806 1043 4 one one NUM taxlaw-2806 1043 5 , , PUNCT taxlaw-2806 1043 6 narrow narrow ADJ taxlaw-2806 1043 7 view view NOUN taxlaw-2806 1043 8 of of ADP taxlaw-2806 1043 9 equity equity NOUN taxlaw-2806 1043 10 that that PRON taxlaw-2806 1043 11 should should AUX taxlaw-2806 1043 12 have have VERB taxlaw-2806 1043 13 to to PART taxlaw-2806 1043 14 compete compete VERB taxlaw-2806 1043 15 with with ADP taxlaw-2806 1043 16 other other ADJ taxlaw-2806 1043 17 conceptions conception NOUN taxlaw-2806 1043 18 of of ADP taxlaw-2806 1043 19 a a DET taxlaw-2806 1043 20 fair fair ADJ taxlaw-2806 1043 21 society society NOUN taxlaw-2806 1043 22 before before SCONJ taxlaw-2806 1043 23 it it PRON taxlaw-2806 1043 24 is be AUX taxlaw-2806 1043 25 incorporated incorporate VERB taxlaw-2806 1043 26 as as ADP taxlaw-2806 1043 27 the the DET taxlaw-2806 1043 28 standard standard NOUN taxlaw-2806 1043 29 for for ADP taxlaw-2806 1043 30 evaluating evaluate VERB taxlaw-2806 1043 31 tax tax NOUN taxlaw-2806 1043 32 expenditures expenditure NOUN taxlaw-2806 1043 33 . . PUNCT taxlaw-2806 1044 1 welfare welfare NOUN taxlaw-2806 1044 2 economics economics PROPN taxlaw-2806 1044 3 reflects reflect VERB taxlaw-2806 1044 4 a a DET taxlaw-2806 1044 5 particular particular ADJ taxlaw-2806 1044 6 conception conception NOUN taxlaw-2806 1044 7 of of ADP taxlaw-2806 1044 8 good good ADJ taxlaw-2806 1044 9 government government NOUN taxlaw-2806 1044 10 policy policy NOUN taxlaw-2806 1044 11 grounded ground VERB taxlaw-2806 1044 12 in in ADP taxlaw-2806 1044 13 utilitarian utilitarian ADJ taxlaw-2806 1044 14 principles principle NOUN taxlaw-2806 1044 15 . . PUNCT taxlaw-2806 1045 1 equity equity NOUN taxlaw-2806 1045 2 - - PUNCT taxlaw-2806 1045 3 promoting promote VERB taxlaw-2806 1045 4 tax tax NOUN taxlaw-2806 1045 5 policy policy NOUN taxlaw-2806 1045 6 might might AUX taxlaw-2806 1045 7 not not PART taxlaw-2806 1045 8 be be AUX taxlaw-2806 1045 9 welfarist welfarist NOUN taxlaw-2806 1045 10 at at ADV taxlaw-2806 1045 11 all all ADV taxlaw-2806 1045 12 , , PUNCT taxlaw-2806 1045 13 so so SCONJ taxlaw-2806 1045 14 tax tax NOUN taxlaw-2806 1045 15 expenditure expenditure NOUN taxlaw-2806 1045 16 analysis analysis NOUN taxlaw-2806 1045 17 might might AUX taxlaw-2806 1045 18 better well ADV taxlaw-2806 1045 19 reflect reflect VERB taxlaw-2806 1045 20 a a DET taxlaw-2806 1045 21 different different ADJ taxlaw-2806 1045 22 standard standard NOUN taxlaw-2806 1045 23 . . PUNCT taxlaw-2806 1046 1 38 38 NUM taxlaw-2806 1046 2 columbia columbia PROPN taxlaw-2806 1046 3 journal journal NOUN taxlaw-2806 1046 4 of of ADP taxlaw-2806 1046 5 tax tax NOUN taxlaw-2806 1046 6 law law NOUN taxlaw-2806 1046 7 [ [ X taxlaw-2806 1046 8 vol.3:1 vol.3:1 NOUN taxlaw-2806 1046 9 inherently inherently ADV taxlaw-2806 1046 10 more more ADV taxlaw-2806 1046 11 neutral neutral ADJ taxlaw-2806 1046 12 construct construct NOUN taxlaw-2806 1046 13 than than SCONJ taxlaw-2806 1046 14 is be AUX taxlaw-2806 1046 15 equity”232 equity”232 ADJ taxlaw-2806 1046 16 in in ADP taxlaw-2806 1046 17 a a DET taxlaw-2806 1046 18 project project NOUN taxlaw-2806 1046 19 in in ADP taxlaw-2806 1046 20 which which PRON taxlaw-2806 1046 21 neutrality neutrality NOUN taxlaw-2806 1046 22 was be AUX taxlaw-2806 1046 23 the the DET taxlaw-2806 1046 24 stated state VERB taxlaw-2806 1046 25 goal.233 goal.233 NOUN taxlaw-2806 1046 26 in in ADP taxlaw-2806 1046 27 the the DET taxlaw-2806 1046 28 report report NOUN taxlaw-2806 1046 29 , , PUNCT taxlaw-2806 1046 30 the the DET taxlaw-2806 1046 31 joint joint ADJ taxlaw-2806 1046 32 committee committee NOUN taxlaw-2806 1046 33 created create VERB taxlaw-2806 1046 34 a a DET taxlaw-2806 1046 35 new new ADJ taxlaw-2806 1046 36 category category NOUN taxlaw-2806 1046 37 of of ADP taxlaw-2806 1046 38 tax tax NOUN taxlaw-2806 1046 39 provisions provision NOUN taxlaw-2806 1046 40 , , PUNCT taxlaw-2806 1046 41 which which PRON taxlaw-2806 1046 42 it it PRON taxlaw-2806 1046 43 called call VERB taxlaw-2806 1046 44 “ " PUNCT taxlaw-2806 1046 45 tax tax NOUN taxlaw-2806 1046 46 - - PUNCT taxlaw-2806 1046 47 induced induce VERB taxlaw-2806 1046 48 structural structural ADJ taxlaw-2806 1046 49 distortions distortion NOUN taxlaw-2806 1046 50 , , PUNCT taxlaw-2806 1046 51 ” " PUNCT taxlaw-2806 1046 52 that that PRON taxlaw-2806 1046 53 had have AUX taxlaw-2806 1046 54 not not PART taxlaw-2806 1046 55 existed exist VERB taxlaw-2806 1046 56 in in ADP taxlaw-2806 1046 57 prior prior ADJ taxlaw-2806 1046 58 tax tax NOUN taxlaw-2806 1046 59 expenditure expenditure NOUN taxlaw-2806 1046 60 budgets budget NOUN taxlaw-2806 1046 61 . . PUNCT taxlaw-2806 1047 1 it it PRON taxlaw-2806 1047 2 described describe VERB taxlaw-2806 1047 3 tax tax NOUN taxlaw-2806 1047 4 - - PUNCT taxlaw-2806 1047 5 induced induce VERB taxlaw-2806 1047 6 structural structural ADJ taxlaw-2806 1047 7 distortions distortion NOUN taxlaw-2806 1047 8 as as ADP taxlaw-2806 1047 9 general general ADJ taxlaw-2806 1047 10 rules rule NOUN taxlaw-2806 1047 11 of of ADP taxlaw-2806 1047 12 the the DET taxlaw-2806 1047 13 code code NOUN taxlaw-2806 1047 14 that that SCONJ taxlaw-2806 1047 15 “ " PUNCT taxlaw-2806 1047 16 materially materially ADV taxlaw-2806 1047 17 affect affect VERB taxlaw-2806 1047 18 economic economic ADJ taxlaw-2806 1047 19 decisions decision NOUN taxlaw-2806 1047 20 in in ADP taxlaw-2806 1047 21 a a DET taxlaw-2806 1047 22 manner manner NOUN taxlaw-2806 1047 23 that that PRON taxlaw-2806 1047 24 imposes impose VERB taxlaw-2806 1047 25 substantial substantial ADJ taxlaw-2806 1047 26 economic economic ADJ taxlaw-2806 1047 27 efficiency efficiency NOUN taxlaw-2806 1047 28 costs cost NOUN taxlaw-2806 1047 29 . . PUNCT taxlaw-2806 1048 1 ”234 ”234 VERB taxlaw-2806 1048 2 by by ADP taxlaw-2806 1048 3 using use VERB taxlaw-2806 1048 4 efficiency efficiency NOUN taxlaw-2806 1048 5 costs cost NOUN taxlaw-2806 1048 6 as as ADP taxlaw-2806 1048 7 the the DET taxlaw-2806 1048 8 standard standard NOUN taxlaw-2806 1048 9 , , PUNCT taxlaw-2806 1048 10 the the DET taxlaw-2806 1048 11 definition definition NOUN taxlaw-2806 1048 12 for for ADP taxlaw-2806 1048 13 tax tax NOUN taxlaw-2806 1048 14 - - PUNCT taxlaw-2806 1048 15 induced induce VERB taxlaw-2806 1048 16 structural structural ADJ taxlaw-2806 1048 17 distortions distortion NOUN taxlaw-2806 1048 18 makes make VERB taxlaw-2806 1048 19 an an DET taxlaw-2806 1048 20 efficient efficient ADJ taxlaw-2806 1048 21 tax tax NOUN taxlaw-2806 1048 22 the the DET taxlaw-2806 1048 23 hypothetical hypothetical ADJ taxlaw-2806 1048 24 alternative alternative ADJ taxlaw-2806 1048 25 baseline baseline NOUN taxlaw-2806 1048 26 , , PUNCT taxlaw-2806 1048 27 replacing replace VERB taxlaw-2806 1048 28 the the DET taxlaw-2806 1048 29 traditional traditional ADJ taxlaw-2806 1048 30 normal normal ADJ taxlaw-2806 1048 31 ( ( PUNCT taxlaw-2806 1048 32 income income NOUN taxlaw-2806 1048 33 ) ) PUNCT taxlaw-2806 1048 34 tax tax NOUN taxlaw-2806 1048 35 base base NOUN taxlaw-2806 1048 36 that that PRON taxlaw-2806 1048 37 surrey surrey PROPN taxlaw-2806 1048 38 had have AUX taxlaw-2806 1048 39 designed design VERB taxlaw-2806 1048 40 in in ADP taxlaw-2806 1048 41 compiling compile VERB taxlaw-2806 1048 42 the the DET taxlaw-2806 1048 43 early early ADJ taxlaw-2806 1048 44 tax tax NOUN taxlaw-2806 1048 45 expenditure expenditure NOUN taxlaw-2806 1048 46 budgets budget NOUN taxlaw-2806 1048 47 . . PUNCT taxlaw-2806 1049 1 in in ADP taxlaw-2806 1049 2 this this DET taxlaw-2806 1049 3 revised revise VERB taxlaw-2806 1049 4 approach approach NOUN taxlaw-2806 1049 5 , , PUNCT taxlaw-2806 1049 6 only only ADV taxlaw-2806 1049 7 efficiency efficiency NOUN taxlaw-2806 1049 8 matters matter NOUN taxlaw-2806 1049 9 . . PUNCT taxlaw-2806 1050 1 equity equity NOUN taxlaw-2806 1050 2 concerns concern NOUN taxlaw-2806 1050 3 for for ADP taxlaw-2806 1050 4 tax tax NOUN taxlaw-2806 1050 5 - - PUNCT taxlaw-2806 1050 6 induced induce VERB taxlaw-2806 1050 7 structural structural ADJ taxlaw-2806 1050 8 distortions distortion NOUN taxlaw-2806 1050 9 were be AUX taxlaw-2806 1050 10 completely completely ADV taxlaw-2806 1050 11 absent absent ADJ taxlaw-2806 1050 12 from from ADP taxlaw-2806 1050 13 the the DET taxlaw-2806 1050 14 joint joint ADJ taxlaw-2806 1050 15 committee committee NOUN taxlaw-2806 1050 16 ’s ’s PART taxlaw-2806 1050 17 analysis analysis NOUN taxlaw-2806 1050 18 . . PUNCT taxlaw-2806 1051 1 the the DET taxlaw-2806 1051 2 joint joint ADJ taxlaw-2806 1051 3 committee committee NOUN taxlaw-2806 1051 4 defended defend VERB taxlaw-2806 1051 5 its its PRON taxlaw-2806 1051 6 choice choice NOUN taxlaw-2806 1051 7 of of ADP taxlaw-2806 1051 8 efficiency efficiency NOUN taxlaw-2806 1051 9 as as ADP taxlaw-2806 1051 10 the the DET taxlaw-2806 1051 11 sole sole ADJ taxlaw-2806 1051 12 criterion criterion NOUN taxlaw-2806 1051 13 for for ADP taxlaw-2806 1051 14 analyzing analyze VERB taxlaw-2806 1051 15 tax tax NOUN taxlaw-2806 1051 16 - - PUNCT taxlaw-2806 1051 17 induced induce VERB taxlaw-2806 1051 18 structural structural ADJ taxlaw-2806 1051 19 distortions distortion NOUN taxlaw-2806 1051 20 because because SCONJ taxlaw-2806 1051 21 it it PRON taxlaw-2806 1051 22 concluded conclude VERB taxlaw-2806 1051 23 that that SCONJ taxlaw-2806 1051 24 only only ADV taxlaw-2806 1051 25 its its PRON taxlaw-2806 1051 26 category category NOUN taxlaw-2806 1051 27 of of ADP taxlaw-2806 1051 28 “ " PUNCT taxlaw-2806 1051 29 tax tax NOUN taxlaw-2806 1051 30 subsidies subsidy NOUN taxlaw-2806 1051 31 ” " PUNCT taxlaw-2806 1051 32 raises raise VERB taxlaw-2806 1051 33 equity equity NOUN taxlaw-2806 1051 34 issues issue NOUN taxlaw-2806 1051 35 . . PUNCT taxlaw-2806 1052 1 it it PRON taxlaw-2806 1052 2 defined define VERB taxlaw-2806 1052 3 tax tax NOUN taxlaw-2806 1052 4 subsidies subsidy NOUN taxlaw-2806 1052 5 as as ADP taxlaw-2806 1052 6 provisions provision NOUN taxlaw-2806 1052 7 that that PRON taxlaw-2806 1052 8 are be AUX taxlaw-2806 1052 9 “ " PUNCT taxlaw-2806 1052 10 deliberately deliberately ADV taxlaw-2806 1052 11 inconsistent inconsistent ADJ taxlaw-2806 1052 12 with with ADP taxlaw-2806 1052 13 an an DET taxlaw-2806 1052 14 identifiable identifiable ADJ taxlaw-2806 1052 15 general general ADJ taxlaw-2806 1052 16 rule rule NOUN taxlaw-2806 1052 17 of of ADP taxlaw-2806 1052 18 the the DET taxlaw-2806 1052 19 present present ADJ taxlaw-2806 1052 20 tax tax NOUN taxlaw-2806 1052 21 law law NOUN taxlaw-2806 1052 22 . . PUNCT taxlaw-2806 1052 23 . . PUNCT taxlaw-2806 1053 1 . . PUNCT taxlaw-2806 1054 1 and and CCONJ taxlaw-2806 1054 2 that that PRON taxlaw-2806 1054 3 collect collect VERB taxlaw-2806 1054 4 [ [ X taxlaw-2806 1054 5 ] ] X taxlaw-2806 1054 6 less less ADJ taxlaw-2806 1054 7 revenue revenue NOUN taxlaw-2806 1054 8 than than SCONJ taxlaw-2806 1054 9 does do VERB taxlaw-2806 1054 10 the the DET taxlaw-2806 1054 11 general general ADJ taxlaw-2806 1054 12 rule rule NOUN taxlaw-2806 1054 13 . . PUNCT taxlaw-2806 1055 1 ”235 ”235 PUNCT taxlaw-2806 1055 2 the the DET taxlaw-2806 1055 3 report report NOUN taxlaw-2806 1055 4 distinguished distinguish VERB taxlaw-2806 1055 5 the the DET taxlaw-2806 1055 6 normative normative ADJ taxlaw-2806 1055 7 framework framework NOUN taxlaw-2806 1055 8 for for ADP taxlaw-2806 1055 9 tax tax NOUN taxlaw-2806 1055 10 subsidies subsidy NOUN taxlaw-2806 1055 11 from from ADP taxlaw-2806 1055 12 that that PRON taxlaw-2806 1055 13 applicable applicable ADJ taxlaw-2806 1055 14 to to ADP taxlaw-2806 1055 15 tax tax NOUN taxlaw-2806 1055 16 - - PUNCT taxlaw-2806 1055 17 induced induce VERB taxlaw-2806 1055 18 structural structural ADJ taxlaw-2806 1055 19 distortions distortion NOUN taxlaw-2806 1055 20 by by ADP taxlaw-2806 1055 21 concluding conclude VERB taxlaw-2806 1055 22 that that SCONJ taxlaw-2806 1055 23 the the DET taxlaw-2806 1055 24 latter latter ADJ taxlaw-2806 1055 25 are be AUX taxlaw-2806 1055 26 mostly mostly ADV taxlaw-2806 1055 27 about about ADP taxlaw-2806 1055 28 taxation taxation NOUN taxlaw-2806 1055 29 of of ADP taxlaw-2806 1055 30 capital capital NOUN taxlaw-2806 1055 31 income income NOUN taxlaw-2806 1055 32 where where SCONJ taxlaw-2806 1055 33 “ " PUNCT taxlaw-2806 1055 34 efficiency efficiency NOUN taxlaw-2806 1055 35 goals goal NOUN taxlaw-2806 1055 36 loom loom VERB taxlaw-2806 1055 37 largest large ADJ taxlaw-2806 1055 38 . . PUNCT taxlaw-2806 1056 1 ”236 ”236 VERB taxlaw-2806 1056 2 applying apply VERB taxlaw-2806 1056 3 efficiency efficiency NOUN taxlaw-2806 1056 4 as as SCONJ taxlaw-2806 1056 5 the the DET taxlaw-2806 1056 6 normative normative ADJ taxlaw-2806 1056 7 standard standard NOUN taxlaw-2806 1056 8 is be AUX taxlaw-2806 1056 9 inadequate inadequate ADJ taxlaw-2806 1056 10 for for ADP taxlaw-2806 1056 11 tax tax NOUN taxlaw-2806 1056 12 - - PUNCT taxlaw-2806 1056 13 induced induce VERB taxlaw-2806 1056 14 structural structural ADJ taxlaw-2806 1056 15 distortions distortion NOUN taxlaw-2806 1056 16 and and CCONJ taxlaw-2806 1056 17 any any DET taxlaw-2806 1056 18 other other ADJ taxlaw-2806 1056 19 tax tax NOUN taxlaw-2806 1056 20 provision provision NOUN taxlaw-2806 1056 21 . . PUNCT taxlaw-2806 1057 1 contrary contrary ADJ taxlaw-2806 1057 2 to to ADP taxlaw-2806 1057 3 the the DET taxlaw-2806 1057 4 joint joint ADJ taxlaw-2806 1057 5 committee committee NOUN taxlaw-2806 1057 6 ’s ’s PART taxlaw-2806 1057 7 conclusion conclusion NOUN taxlaw-2806 1057 8 , , PUNCT taxlaw-2806 1057 9 the the DET taxlaw-2806 1057 10 taxation taxation NOUN taxlaw-2806 1057 11 of of ADP taxlaw-2806 1057 12 capital capital NOUN taxlaw-2806 1057 13 income income NOUN taxlaw-2806 1057 14 presents present VERB taxlaw-2806 1057 15 one one NUM taxlaw-2806 1057 16 of of ADP taxlaw-2806 1057 17 the the DET taxlaw-2806 1057 18 most most ADV taxlaw-2806 1057 19 important important ADJ taxlaw-2806 1057 20 equity equity NOUN taxlaw-2806 1057 21 issues issue NOUN taxlaw-2806 1057 22 in in ADP taxlaw-2806 1057 23 the the DET taxlaw-2806 1057 24 tax tax NOUN taxlaw-2806 1057 25 system system NOUN taxlaw-2806 1057 26 ; ; PUNCT taxlaw-2806 1057 27 full full ADJ taxlaw-2806 1057 28 taxation taxation NOUN taxlaw-2806 1057 29 of of ADP taxlaw-2806 1057 30 capital capital NOUN taxlaw-2806 1057 31 income income NOUN taxlaw-2806 1057 32 would would AUX taxlaw-2806 1057 33 significantly significantly ADV taxlaw-2806 1057 34 increase increase VERB taxlaw-2806 1057 35 the the DET taxlaw-2806 1057 36 share share NOUN taxlaw-2806 1057 37 of of ADP taxlaw-2806 1057 38 taxes taxis NOUN taxlaw-2806 1057 39 paid pay VERB taxlaw-2806 1057 40 by by ADP taxlaw-2806 1057 41 the the DET taxlaw-2806 1057 42 rich rich ADJ taxlaw-2806 1057 43 . . PUNCT taxlaw-2806 1058 1 both both DET taxlaw-2806 1058 2 tax tax NOUN taxlaw-2806 1058 3 reform reform NOUN taxlaw-2806 1058 4 proposals proposal NOUN taxlaw-2806 1058 5 include include VERB taxlaw-2806 1058 6 capital capital NOUN taxlaw-2806 1058 7 gains gain NOUN taxlaw-2806 1058 8 and and CCONJ taxlaw-2806 1058 9 dividends dividend NOUN taxlaw-2806 1058 10 as as ADP taxlaw-2806 1058 11 ordinary ordinary ADJ taxlaw-2806 1058 12 income income NOUN taxlaw-2806 1058 13 because because SCONJ taxlaw-2806 1058 14 that that DET taxlaw-2806 1058 15 treatment treatment NOUN taxlaw-2806 1058 16 is be AUX taxlaw-2806 1058 17 crucial crucial ADJ taxlaw-2806 1058 18 to to ADP taxlaw-2806 1058 19 the the DET taxlaw-2806 1058 20 overall overall ADJ taxlaw-2806 1058 21 progressivity progressivity NOUN taxlaw-2806 1058 22 of of ADP taxlaw-2806 1058 23 the the DET taxlaw-2806 1058 24 plans plan NOUN taxlaw-2806 1058 25 . . PUNCT taxlaw-2806 1059 1 the the DET taxlaw-2806 1059 2 joint joint ADJ taxlaw-2806 1059 3 committee committee NOUN taxlaw-2806 1059 4 offers offer VERB taxlaw-2806 1059 5 the the DET taxlaw-2806 1059 6 distinction distinction NOUN taxlaw-2806 1059 7 between between ADP taxlaw-2806 1059 8 debt debt NOUN taxlaw-2806 1059 9 and and CCONJ taxlaw-2806 1059 10 equity equity NOUN taxlaw-2806 1059 11 as as ADP taxlaw-2806 1059 12 an an DET taxlaw-2806 1059 13 example example NOUN taxlaw-2806 1059 14 of of ADP taxlaw-2806 1059 15 a a DET taxlaw-2806 1059 16 tax tax NOUN taxlaw-2806 1059 17 - - PUNCT taxlaw-2806 1059 18 induced induce VERB taxlaw-2806 1059 19 structural structural ADJ taxlaw-2806 1059 20 distortion.237 distortion.237 PROPN taxlaw-2806 1059 21 from from ADP taxlaw-2806 1059 22 an an DET taxlaw-2806 1059 23 efficiency efficiency NOUN taxlaw-2806 1059 24 perspective perspective NOUN taxlaw-2806 1059 25 , , PUNCT taxlaw-2806 1059 26 the the DET taxlaw-2806 1059 27 law law NOUN taxlaw-2806 1059 28 should should AUX taxlaw-2806 1059 29 be be AUX taxlaw-2806 1059 30 consistent consistent ADJ taxlaw-2806 1059 31 in in ADP taxlaw-2806 1059 32 their their PRON taxlaw-2806 1059 33 tax tax NOUN taxlaw-2806 1059 34 treatment treatment NOUN taxlaw-2806 1059 35 , , PUNCT taxlaw-2806 1059 36 whether whether SCONJ taxlaw-2806 1059 37 we we PRON taxlaw-2806 1059 38 tax tax VERB taxlaw-2806 1059 39 them they PRON taxlaw-2806 1059 40 both both CCONJ taxlaw-2806 1059 41 in in ADP taxlaw-2806 1059 42 full full ADJ taxlaw-2806 1059 43 ( ( PUNCT taxlaw-2806 1059 44 or or CCONJ taxlaw-2806 1059 45 double double ADJ taxlaw-2806 1059 46 ) ) PUNCT taxlaw-2806 1059 47 or or CCONJ taxlaw-2806 1059 48 exempt exempt VERB taxlaw-2806 1059 49 them they PRON taxlaw-2806 1059 50 both both PRON taxlaw-2806 1059 51 from from ADP taxlaw-2806 1059 52 tax tax NOUN taxlaw-2806 1059 53 . . PUNCT taxlaw-2806 1060 1 however however ADV taxlaw-2806 1060 2 , , PUNCT taxlaw-2806 1060 3 from from ADP taxlaw-2806 1060 4 an an DET taxlaw-2806 1060 5 equity equity NOUN taxlaw-2806 1060 6 standpoint standpoint NOUN taxlaw-2806 1060 7 , , PUNCT taxlaw-2806 1060 8 it it PRON taxlaw-2806 1060 9 may may AUX taxlaw-2806 1060 10 make make VERB taxlaw-2806 1060 11 a a DET taxlaw-2806 1060 12 big big ADJ taxlaw-2806 1060 13 difference difference NOUN taxlaw-2806 1060 14 whether whether SCONJ taxlaw-2806 1060 15 we we PRON taxlaw-2806 1060 16 tax tax VERB taxlaw-2806 1060 17 them they PRON taxlaw-2806 1060 18 both both CCONJ taxlaw-2806 1060 19 in in ADP taxlaw-2806 1060 20 full full ADJ taxlaw-2806 1060 21 ( ( PUNCT taxlaw-2806 1060 22 or or CCONJ taxlaw-2806 1060 23 double double ADJ taxlaw-2806 1060 24 ) ) PUNCT taxlaw-2806 1060 25 or or CCONJ taxlaw-2806 1060 26 exempt exempt VERB taxlaw-2806 1060 27 them they PRON taxlaw-2806 1060 28 both both PRON taxlaw-2806 1060 29 from from ADP taxlaw-2806 1060 30 tax tax NOUN taxlaw-2806 1060 31 because because SCONJ taxlaw-2806 1060 32 the the DET taxlaw-2806 1060 33 rich rich ADJ taxlaw-2806 1060 34 and and CCONJ taxlaw-2806 1060 35 poor poor ADJ taxlaw-2806 1060 36 are be AUX taxlaw-2806 1060 37 likely likely ADJ taxlaw-2806 1060 38 to to PART taxlaw-2806 1060 39 be be AUX taxlaw-2806 1060 40 affected affect VERB taxlaw-2806 1060 41 differently differently ADV taxlaw-2806 1060 42 , , PUNCT taxlaw-2806 1060 43 and and CCONJ taxlaw-2806 1060 44 individuals individual NOUN taxlaw-2806 1060 45 have have VERB taxlaw-2806 1060 46 different different ADJ taxlaw-2806 1060 47 consequences consequence NOUN taxlaw-2806 1060 48 depending depend VERB taxlaw-2806 1060 49 on on ADP taxlaw-2806 1060 50 their their PRON taxlaw-2806 1060 51 holdings holding NOUN taxlaw-2806 1060 52 . . PUNCT taxlaw-2806 1061 1 at at ADP taxlaw-2806 1061 2 the the DET taxlaw-2806 1061 3 other other ADJ taxlaw-2806 1061 4 end end NOUN taxlaw-2806 1061 5 of of ADP taxlaw-2806 1061 6 the the DET taxlaw-2806 1061 7 spectrum spectrum NOUN taxlaw-2806 1061 8 , , PUNCT taxlaw-2806 1061 9 if if SCONJ taxlaw-2806 1061 10 efficiency efficiency NOUN taxlaw-2806 1061 11 is be AUX taxlaw-2806 1061 12 neutral neutral ADJ taxlaw-2806 1061 13 and and CCONJ taxlaw-2806 1061 14 neutrality neutrality NOUN taxlaw-2806 1061 15 is be AUX taxlaw-2806 1061 16 the the DET taxlaw-2806 1061 17 goal goal NOUN taxlaw-2806 1061 18 in in ADP taxlaw-2806 1061 19 designing design VERB taxlaw-2806 1061 20 taxation taxation NOUN taxlaw-2806 1061 21 , , PUNCT taxlaw-2806 1061 22 we we PRON taxlaw-2806 1061 23 should should AUX taxlaw-2806 1061 24 expect expect VERB taxlaw-2806 1061 25 that that DET taxlaw-2806 1061 26 norm norm NOUN taxlaw-2806 1061 27 to to PART taxlaw-2806 1061 28 spill spill VERB taxlaw-2806 1061 29 over over ADP taxlaw-2806 1061 30 into into ADP taxlaw-2806 1061 31 all all DET taxlaw-2806 1061 32 categories category NOUN taxlaw-2806 1061 33 of of ADP taxlaw-2806 1061 34 tax tax NOUN taxlaw-2806 1061 35 provisions provision NOUN taxlaw-2806 1061 36 , , PUNCT taxlaw-2806 1061 37 even even ADV taxlaw-2806 1061 38 those those PRON taxlaw-2806 1061 39 that that PRON taxlaw-2806 1061 40 are be AUX taxlaw-2806 1061 41 designed design VERB taxlaw-2806 1061 42 to to PART taxlaw-2806 1061 43 address address VERB taxlaw-2806 1061 44 distributional distributional ADJ taxlaw-2806 1061 45 issues issue NOUN taxlaw-2806 1061 46 . . PUNCT taxlaw-2806 1062 1 and and CCONJ taxlaw-2806 1062 2 in in ADP taxlaw-2806 1062 3 fact fact NOUN taxlaw-2806 1062 4 , , PUNCT taxlaw-2806 1062 5 the the DET taxlaw-2806 1062 6 joint joint ADJ taxlaw-2806 1062 7 committee committee NOUN taxlaw-2806 1062 8 ’s ’s PART taxlaw-2806 1062 9 report report NOUN taxlaw-2806 1062 10 was be AUX taxlaw-2806 1062 11 concerned concern VERB taxlaw-2806 1062 12 with with ADP taxlaw-2806 1062 13 efficiency efficiency NOUN taxlaw-2806 1062 14 in in ADP taxlaw-2806 1062 15 the the DET taxlaw-2806 1062 16 tax tax NOUN taxlaw-2806 1062 17 subsidy subsidy NOUN taxlaw-2806 1062 18 category category NOUN taxlaw-2806 1062 19 . . PUNCT taxlaw-2806 1063 1 for for ADP taxlaw-2806 1063 2 example example NOUN taxlaw-2806 1063 3 , , PUNCT taxlaw-2806 1063 4 the the DET taxlaw-2806 1063 5 report report NOUN taxlaw-2806 1063 6 noted note VERB taxlaw-2806 1063 7 that that SCONJ taxlaw-2806 1063 8 there there PRON taxlaw-2806 1063 9 is be VERB taxlaw-2806 1063 10 a a DET taxlaw-2806 1063 11 connection connection NOUN taxlaw-2806 1063 12 between between ADP taxlaw-2806 1063 13 the the DET taxlaw-2806 1063 14 refundable refundable ADJ taxlaw-2806 1063 15 provisions provision NOUN taxlaw-2806 1063 16 232 232 NUM taxlaw-2806 1064 1 i i PRON taxlaw-2806 1064 2 d. d. PROPN taxlaw-2806 1064 3 at at ADP taxlaw-2806 1064 4 42 42 NUM taxlaw-2806 1064 5 . . PUNCT taxlaw-2806 1064 6 233 233 NUM taxlaw-2806 1065 1 i i PRON taxlaw-2806 1065 2 d. d. PROPN taxlaw-2806 1065 3 234 234 NUM taxlaw-2806 1066 1 i i PRON taxlaw-2806 1066 2 d. d. PROPN taxlaw-2806 1066 3 at at ADP taxlaw-2806 1066 4 10 10 NUM taxlaw-2806 1066 5 . . PUNCT taxlaw-2806 1067 1 for for SCONJ taxlaw-2806 1067 2 the the DET taxlaw-2806 1067 3 only only ADJ taxlaw-2806 1067 4 tax tax NOUN taxlaw-2806 1067 5 expenditure expenditure NOUN taxlaw-2806 1067 6 budget budget NOUN taxlaw-2806 1067 7 to to PART taxlaw-2806 1067 8 implement implement VERB taxlaw-2806 1067 9 this this DET taxlaw-2806 1067 10 approach approach NOUN taxlaw-2806 1067 11 , , PUNCT taxlaw-2806 1067 12 see see VERB taxlaw-2806 1067 13 staff staff NOUN taxlaw-2806 1067 14 of of ADP taxlaw-2806 1067 15 joint joint ADJ taxlaw-2806 1067 16 comm comm NOUN taxlaw-2806 1067 17 . . PUNCT taxlaw-2806 1068 1 on on ADP taxlaw-2806 1068 2 tax’n tax’n NUM taxlaw-2806 1068 3 , , PUNCT taxlaw-2806 1068 4 110th 110th ADJ taxlaw-2806 1068 5 cong cong NOUN taxlaw-2806 1068 6 . . PUNCT taxlaw-2806 1068 7 , , PUNCT taxlaw-2806 1068 8 estimates estimate NOUN taxlaw-2806 1068 9 of of ADP taxlaw-2806 1068 10 federal federal ADJ taxlaw-2806 1068 11 tax tax NOUN taxlaw-2806 1068 12 expenditures expenditure NOUN taxlaw-2806 1068 13 for for ADP taxlaw-2806 1068 14 fiscal fiscal ADJ taxlaw-2806 1068 15 years year NOUN taxlaw-2806 1068 16 2008 2008 NUM taxlaw-2806 1068 17 - - SYM taxlaw-2806 1068 18 2012 2012 NUM taxlaw-2806 1068 19 , , PUNCT taxlaw-2806 1068 20 at at ADP taxlaw-2806 1068 21 7 7 NUM taxlaw-2806 1068 22 ( ( PUNCT taxlaw-2806 1068 23 joint joint ADJ taxlaw-2806 1068 24 comm comm NOUN taxlaw-2806 1068 25 . . PUNCT taxlaw-2806 1069 1 print print NOUN taxlaw-2806 1069 2 2008 2008 NUM taxlaw-2806 1069 3 ) ) PUNCT taxlaw-2806 1069 4 . . PUNCT taxlaw-2806 1070 1 235 235 NUM taxlaw-2806 1070 2 staff staff NOUN taxlaw-2806 1070 3 of of ADP taxlaw-2806 1070 4 joint joint ADJ taxlaw-2806 1070 5 comm comm NOUN taxlaw-2806 1070 6 . . PUNCT taxlaw-2806 1071 1 on on ADP taxlaw-2806 1071 2 tax’n tax’n NUM taxlaw-2806 1071 3 , , PUNCT taxlaw-2806 1071 4 110th 110th ADJ taxlaw-2806 1071 5 cong cong NOUN taxlaw-2806 1071 6 . . PROPN taxlaw-2806 1071 7 , , PUNCT taxlaw-2806 1071 8 a a DET taxlaw-2806 1071 9 reconsideration reconsideration NOUN taxlaw-2806 1071 10 of of ADP taxlaw-2806 1071 11 tax tax NOUN taxlaw-2806 1071 12 expenditure expenditure NOUN taxlaw-2806 1071 13 analysis analysis NOUN taxlaw-2806 1071 14 9 9 NUM taxlaw-2806 1071 15 ( ( PUNCT taxlaw-2806 1071 16 joint joint ADJ taxlaw-2806 1071 17 comm comm NOUN taxlaw-2806 1071 18 . . PUNCT taxlaw-2806 1072 1 print print NOUN taxlaw-2806 1072 2 2008 2008 NUM taxlaw-2806 1072 3 ) ) PUNCT taxlaw-2806 1072 4 . . PUNCT taxlaw-2806 1073 1 236 236 NUM taxlaw-2806 1074 1 i i PRON taxlaw-2806 1074 2 d. d. PROPN taxlaw-2806 1074 3 at at ADP taxlaw-2806 1074 4 42 42 NUM taxlaw-2806 1074 5 . . PUNCT taxlaw-2806 1074 6 237 237 NUM taxlaw-2806 1075 1 i i PRON taxlaw-2806 1075 2 d. d. PROPN taxlaw-2806 1075 3 at at ADP taxlaw-2806 1075 4 41 41 NUM taxlaw-2806 1075 5 . . PUNCT taxlaw-2806 1076 1 2011 2011 NUM taxlaw-2806 1076 2 ] ] PUNCT taxlaw-2806 1076 3 tax tax NOUN taxlaw-2806 1076 4 expenditures expenditure NOUN taxlaw-2806 1076 5 , , PUNCT taxlaw-2806 1076 6 reform reform NOUN taxlaw-2806 1076 7 , , PUNCT taxlaw-2806 1076 8 and and CCONJ taxlaw-2806 1076 9 distributive distributive ADJ taxlaw-2806 1076 10 justice justice NOUN taxlaw-2806 1076 11 39 39 NUM taxlaw-2806 1076 12 ( ( PUNCT taxlaw-2806 1076 13 like like ADP taxlaw-2806 1076 14 the the DET taxlaw-2806 1076 15 eitc eitc NOUN taxlaw-2806 1076 16 and and CCONJ taxlaw-2806 1076 17 child child NOUN taxlaw-2806 1076 18 credit credit NOUN taxlaw-2806 1076 19 ) ) PUNCT taxlaw-2806 1076 20 and and CCONJ taxlaw-2806 1076 21 income income NOUN taxlaw-2806 1076 22 distribution distribution NOUN taxlaw-2806 1076 23 , , PUNCT taxlaw-2806 1076 24 but but CCONJ taxlaw-2806 1076 25 it it PRON taxlaw-2806 1076 26 was be AUX taxlaw-2806 1076 27 primarily primarily ADV taxlaw-2806 1076 28 concerned concerned ADJ taxlaw-2806 1076 29 with with ADP taxlaw-2806 1076 30 targeting target VERB taxlaw-2806 1076 31 and and CCONJ taxlaw-2806 1076 32 incentives,238 incentives,238 NOUN taxlaw-2806 1076 33 both both PRON taxlaw-2806 1076 34 of of ADP taxlaw-2806 1076 35 which which PRON taxlaw-2806 1076 36 are be AUX taxlaw-2806 1076 37 efficiency efficiency NOUN taxlaw-2806 1076 38 concerns.239 concerns.239 PROPN taxlaw-2806 1076 39 c. c. PROPN taxlaw-2806 1076 40 tax tax NOUN taxlaw-2806 1076 41 expenditures expenditure NOUN taxlaw-2806 1076 42 affect affect VERB taxlaw-2806 1076 43 the the DET taxlaw-2806 1076 44 fairness fairness NOUN taxlaw-2806 1076 45 of of ADP taxlaw-2806 1076 46 the the DET taxlaw-2806 1076 47 tax tax NOUN taxlaw-2806 1076 48 rates rate NOUN taxlaw-2806 1076 49 the the DET taxlaw-2806 1076 50 privileging privileging NOUN taxlaw-2806 1076 51 of of ADP taxlaw-2806 1076 52 efficiency efficiency NOUN taxlaw-2806 1076 53 over over ADP taxlaw-2806 1076 54 equity equity NOUN taxlaw-2806 1076 55 constricts constrict VERB taxlaw-2806 1076 56 the the DET taxlaw-2806 1076 57 analysis analysis NOUN taxlaw-2806 1076 58 of of ADP taxlaw-2806 1076 59 tax tax NOUN taxlaw-2806 1076 60 expenditures expenditure NOUN taxlaw-2806 1076 61 to to PART taxlaw-2806 1076 62 focus focus VERB taxlaw-2806 1076 63 too too ADV taxlaw-2806 1076 64 narrowly narrowly ADV taxlaw-2806 1076 65 on on ADP taxlaw-2806 1076 66 the the DET taxlaw-2806 1076 67 definition definition NOUN taxlaw-2806 1076 68 of of ADP taxlaw-2806 1076 69 the the DET taxlaw-2806 1076 70 tax tax NOUN taxlaw-2806 1076 71 base base NOUN taxlaw-2806 1076 72 . . PUNCT taxlaw-2806 1077 1 tax tax NOUN taxlaw-2806 1077 2 expenditures expenditure NOUN taxlaw-2806 1077 3 , , PUNCT taxlaw-2806 1077 4 along along ADP taxlaw-2806 1077 5 with with ADP taxlaw-2806 1077 6 rates rate NOUN taxlaw-2806 1077 7 and and CCONJ taxlaw-2806 1077 8 exemptions exemption NOUN taxlaw-2806 1077 9 , , PUNCT taxlaw-2806 1077 10 must must AUX taxlaw-2806 1077 11 be be AUX taxlaw-2806 1077 12 part part NOUN taxlaw-2806 1077 13 of of ADP taxlaw-2806 1077 14 a a DET taxlaw-2806 1077 15 discussion discussion NOUN taxlaw-2806 1077 16 of of ADP taxlaw-2806 1077 17 overall overall ADJ taxlaw-2806 1077 18 tax tax NOUN taxlaw-2806 1077 19 progressivity progressivity NOUN taxlaw-2806 1077 20 . . PUNCT taxlaw-2806 1078 1 in in ADP taxlaw-2806 1078 2 a a DET taxlaw-2806 1078 3 debate debate NOUN taxlaw-2806 1078 4 about about ADP taxlaw-2806 1078 5 tax tax NOUN taxlaw-2806 1078 6 fairness fairness NOUN taxlaw-2806 1078 7 , , PUNCT taxlaw-2806 1078 8 the the DET taxlaw-2806 1078 9 effects effect NOUN taxlaw-2806 1078 10 of of ADP taxlaw-2806 1078 11 tax tax NOUN taxlaw-2806 1078 12 expenditures expenditure NOUN taxlaw-2806 1078 13 on on ADP taxlaw-2806 1078 14 relative relative ADJ taxlaw-2806 1078 15 burdens burden NOUN taxlaw-2806 1078 16 must must AUX taxlaw-2806 1078 17 be be AUX taxlaw-2806 1078 18 made make VERB taxlaw-2806 1078 19 apparent apparent ADJ taxlaw-2806 1078 20 . . PUNCT taxlaw-2806 1079 1 redistributive redistributive ADJ taxlaw-2806 1079 2 tax tax NOUN taxlaw-2806 1079 3 expenditures expenditure NOUN taxlaw-2806 1079 4 reflect reflect VERB taxlaw-2806 1079 5 other other ADJ taxlaw-2806 1079 6 concepts concept NOUN taxlaw-2806 1079 7 of of ADP taxlaw-2806 1079 8 justice justice NOUN taxlaw-2806 1079 9 that that PRON taxlaw-2806 1079 10 might might AUX taxlaw-2806 1079 11 not not PART taxlaw-2806 1079 12 be be AUX taxlaw-2806 1079 13 wealth wealth NOUN taxlaw-2806 1079 14 - - PUNCT taxlaw-2806 1079 15 maximizing maximize VERB taxlaw-2806 1079 16 , , PUNCT taxlaw-2806 1079 17 but but CCONJ taxlaw-2806 1079 18 deserve deserve VERB taxlaw-2806 1079 19 serious serious ADJ taxlaw-2806 1079 20 consideration consideration NOUN taxlaw-2806 1079 21 as as ADP taxlaw-2806 1079 22 public public ADJ taxlaw-2806 1079 23 policy policy NOUN taxlaw-2806 1079 24 goals goal NOUN taxlaw-2806 1079 25 . . PUNCT taxlaw-2806 1080 1 for for ADP taxlaw-2806 1080 2 example example NOUN taxlaw-2806 1080 3 , , PUNCT taxlaw-2806 1080 4 the the DET taxlaw-2806 1080 5 earned earn VERB taxlaw-2806 1080 6 income income NOUN taxlaw-2806 1080 7 tax tax NOUN taxlaw-2806 1080 8 credit credit NOUN taxlaw-2806 1080 9 may may AUX taxlaw-2806 1080 10 be be AUX taxlaw-2806 1080 11 best well ADV taxlaw-2806 1080 12 understood understand VERB taxlaw-2806 1080 13 as as ADP taxlaw-2806 1080 14 a a DET taxlaw-2806 1080 15 basic basic ADJ taxlaw-2806 1080 16 guaranteed guarantee VERB taxlaw-2806 1080 17 minimum minimum NOUN taxlaw-2806 1080 18 for for ADP taxlaw-2806 1080 19 productive productive ADJ taxlaw-2806 1080 20 members member NOUN taxlaw-2806 1080 21 of of ADP taxlaw-2806 1080 22 society,240 society,240 PROPN taxlaw-2806 1080 23 the the DET taxlaw-2806 1080 24 education education NOUN taxlaw-2806 1080 25 credits credit NOUN taxlaw-2806 1080 26 may may AUX taxlaw-2806 1080 27 be be AUX taxlaw-2806 1080 28 best well ADV taxlaw-2806 1080 29 understood understand VERB taxlaw-2806 1080 30 as as ADP taxlaw-2806 1080 31 providing provide VERB taxlaw-2806 1080 32 equal equal ADJ taxlaw-2806 1080 33 opportunity opportunity NOUN taxlaw-2806 1080 34 for for ADP taxlaw-2806 1080 35 economic economic ADJ taxlaw-2806 1080 36 success success NOUN taxlaw-2806 1080 37 , , PUNCT taxlaw-2806 1080 38 241 241 NUM taxlaw-2806 1080 39 and and CCONJ taxlaw-2806 1080 40 the the DET taxlaw-2806 1080 41 exclusion exclusion NOUN taxlaw-2806 1080 42 for for ADP taxlaw-2806 1080 43 health health NOUN taxlaw-2806 1080 44 insurance insurance NOUN taxlaw-2806 1080 45 may may AUX taxlaw-2806 1080 46 be be AUX taxlaw-2806 1080 47 best well ADV taxlaw-2806 1080 48 understood understand VERB taxlaw-2806 1080 49 as as ADP taxlaw-2806 1080 50 an an DET taxlaw-2806 1080 51 elevated elevated ADJ taxlaw-2806 1080 52 public public ADJ taxlaw-2806 1080 53 value value NOUN taxlaw-2806 1080 54 in in ADP taxlaw-2806 1080 55 bodily bodily ADJ taxlaw-2806 1080 56 integrity integrity NOUN taxlaw-2806 1080 57 that that PRON taxlaw-2806 1080 58 is be AUX taxlaw-2806 1080 59 more more ADV taxlaw-2806 1080 60 important important ADJ taxlaw-2806 1080 61 than than ADP taxlaw-2806 1080 62 protecting protect VERB taxlaw-2806 1080 63 individual individual ADJ taxlaw-2806 1080 64 property property NOUN taxlaw-2806 1080 65 interests interest NOUN taxlaw-2806 1080 66 . . PUNCT taxlaw-2806 1081 1 these these DET taxlaw-2806 1081 2 provisions provision NOUN taxlaw-2806 1081 3 may may AUX taxlaw-2806 1081 4 also also ADV taxlaw-2806 1081 5 produce produce VERB taxlaw-2806 1081 6 positive positive ADJ taxlaw-2806 1081 7 economic economic ADJ taxlaw-2806 1081 8 effects effect NOUN taxlaw-2806 1081 9 , , PUNCT taxlaw-2806 1081 10 but but CCONJ taxlaw-2806 1081 11 even even ADV taxlaw-2806 1081 12 if if SCONJ taxlaw-2806 1081 13 they they PRON taxlaw-2806 1081 14 do do VERB taxlaw-2806 1081 15 not not PART taxlaw-2806 1081 16 , , PUNCT taxlaw-2806 1081 17 they they PRON taxlaw-2806 1081 18 might might AUX taxlaw-2806 1081 19 be be AUX taxlaw-2806 1081 20 good good ADJ taxlaw-2806 1081 21 public public ADJ taxlaw-2806 1081 22 policy policy NOUN taxlaw-2806 1081 23 . . PUNCT taxlaw-2806 1082 1 in in ADP taxlaw-2806 1082 2 addition addition NOUN taxlaw-2806 1082 3 , , PUNCT taxlaw-2806 1082 4 some some DET taxlaw-2806 1082 5 tax tax NOUN taxlaw-2806 1082 6 expenditures expenditure NOUN taxlaw-2806 1082 7 may may AUX taxlaw-2806 1082 8 be be AUX taxlaw-2806 1082 9 best well ADV taxlaw-2806 1082 10 understood understand VERB taxlaw-2806 1082 11 as as ADP taxlaw-2806 1082 12 a a DET taxlaw-2806 1082 13 legitimate legitimate ADJ taxlaw-2806 1082 14 part part NOUN taxlaw-2806 1082 15 of of ADP taxlaw-2806 1082 16 the the DET taxlaw-2806 1082 17 rate rate NOUN taxlaw-2806 1082 18 structure structure NOUN taxlaw-2806 1082 19 , , PUNCT taxlaw-2806 1082 20 rather rather ADV taxlaw-2806 1082 21 than than ADP taxlaw-2806 1082 22 as as ADP taxlaw-2806 1082 23 a a DET taxlaw-2806 1082 24 problem problem NOUN taxlaw-2806 1082 25 in in ADP taxlaw-2806 1082 26 the the DET taxlaw-2806 1082 27 tax tax NOUN taxlaw-2806 1082 28 base base NOUN taxlaw-2806 1082 29 . . PUNCT taxlaw-2806 1083 1 rates rate NOUN taxlaw-2806 1083 2 are be AUX taxlaw-2806 1083 3 uniformly uniformly ADV taxlaw-2806 1083 4 treated treat VERB taxlaw-2806 1083 5 as as ADP taxlaw-2806 1083 6 part part NOUN taxlaw-2806 1083 7 of of ADP taxlaw-2806 1083 8 the the DET taxlaw-2806 1083 9 general general ADJ taxlaw-2806 1083 10 rules rule NOUN taxlaw-2806 1083 11 of of ADP taxlaw-2806 1083 12 the the DET taxlaw-2806 1083 13 code code NOUN taxlaw-2806 1083 14 , , PUNCT taxlaw-2806 1083 15 so so SCONJ taxlaw-2806 1083 16 that that SCONJ taxlaw-2806 1083 17 the the DET taxlaw-2806 1083 18 existing exist VERB taxlaw-2806 1083 19 rate rate NOUN taxlaw-2806 1083 20 schedule schedule NOUN taxlaw-2806 1083 21 at at ADP taxlaw-2806 1083 22 any any DET taxlaw-2806 1083 23 time time NOUN taxlaw-2806 1083 24 is be AUX taxlaw-2806 1083 25 part part NOUN taxlaw-2806 1083 26 of of ADP taxlaw-2806 1083 27 those those DET taxlaw-2806 1083 28 rules rule NOUN taxlaw-2806 1083 29 and and CCONJ taxlaw-2806 1083 30 never never ADV taxlaw-2806 1083 31 a a DET taxlaw-2806 1083 32 tax tax NOUN taxlaw-2806 1083 33 expenditure.242 expenditure.242 NOUN taxlaw-2806 1083 34 therefore therefore ADV taxlaw-2806 1083 35 , , PUNCT taxlaw-2806 1083 36 rate rate NOUN taxlaw-2806 1083 37 changes change NOUN taxlaw-2806 1083 38 over over ADP taxlaw-2806 1083 39 time time NOUN taxlaw-2806 1083 40 would would AUX taxlaw-2806 1083 41 never never ADV taxlaw-2806 1083 42 appear appear VERB taxlaw-2806 1083 43 in in ADP taxlaw-2806 1083 44 the the DET taxlaw-2806 1083 45 tax tax NOUN taxlaw-2806 1083 46 expenditure expenditure NOUN taxlaw-2806 1083 47 budget budget NOUN taxlaw-2806 1083 48 . . PUNCT taxlaw-2806 1084 1 rates rate NOUN taxlaw-2806 1084 2 are be AUX taxlaw-2806 1084 3 about about ADP taxlaw-2806 1084 4 individuals individual NOUN taxlaw-2806 1084 5 and and CCONJ taxlaw-2806 1084 6 their their PRON taxlaw-2806 1084 7 burdens burden NOUN taxlaw-2806 1084 8 , , PUNCT taxlaw-2806 1084 9 so so SCONJ taxlaw-2806 1084 10 they they PRON taxlaw-2806 1084 11 need need VERB taxlaw-2806 1084 12 to to PART taxlaw-2806 1084 13 be be AUX taxlaw-2806 1084 14 evaluated evaluate VERB taxlaw-2806 1084 15 on on ADP taxlaw-2806 1084 16 those those DET taxlaw-2806 1084 17 terms term NOUN taxlaw-2806 1084 18 . . PUNCT taxlaw-2806 1085 1 the the DET taxlaw-2806 1085 2 efficiency efficiency NOUN taxlaw-2806 1085 3 norm norm NOUN taxlaw-2806 1085 4 is be AUX taxlaw-2806 1085 5 inapt inapt ADJ taxlaw-2806 1085 6 as as SCONJ taxlaw-2806 1085 7 applied apply VERB taxlaw-2806 1085 8 to to ADP taxlaw-2806 1085 9 decisions decision NOUN taxlaw-2806 1085 10 about about ADP taxlaw-2806 1085 11 the the DET taxlaw-2806 1085 12 effective effective ADJ taxlaw-2806 1085 13 rates rate NOUN taxlaw-2806 1085 14 of of ADP taxlaw-2806 1085 15 tax tax NOUN taxlaw-2806 1085 16 that that PRON taxlaw-2806 1085 17 individuals individual NOUN taxlaw-2806 1085 18 bear bear VERB taxlaw-2806 1085 19 . . PUNCT taxlaw-2806 1086 1 efficiency efficiency NOUN taxlaw-2806 1086 2 may may AUX taxlaw-2806 1086 3 be be AUX taxlaw-2806 1086 4 relevant relevant ADJ taxlaw-2806 1086 5 to to ADP taxlaw-2806 1086 6 setting set VERB taxlaw-2806 1086 7 marginal marginal ADJ taxlaw-2806 1086 8 rates,243 rates,243 NOUN taxlaw-2806 1086 9 but but CCONJ taxlaw-2806 1086 10 policymakers policymaker NOUN taxlaw-2806 1086 11 must must AUX taxlaw-2806 1086 12 set set VERB taxlaw-2806 1086 13 effective effective ADJ taxlaw-2806 1086 14 rates rate NOUN taxlaw-2806 1086 15 as as ADV taxlaw-2806 1086 16 well well ADV taxlaw-2806 1086 17 as as ADP taxlaw-2806 1086 18 marginal marginal ADJ taxlaw-2806 1086 19 rates rate NOUN taxlaw-2806 1086 20 . . PUNCT taxlaw-2806 1087 1 this this PRON taxlaw-2806 1087 2 may may AUX taxlaw-2806 1087 3 be be AUX taxlaw-2806 1087 4 the the DET taxlaw-2806 1087 5 best good ADJ taxlaw-2806 1087 6 way way NOUN taxlaw-2806 1087 7 to to PART taxlaw-2806 1087 8 conceptualize conceptualize VERB taxlaw-2806 1087 9 the the DET taxlaw-2806 1087 10 role role NOUN taxlaw-2806 1087 11 of of ADP taxlaw-2806 1087 12 the the DET taxlaw-2806 1087 13 earned earn VERB taxlaw-2806 1087 14 income income NOUN taxlaw-2806 1087 15 tax tax NOUN taxlaw-2806 1087 16 credit credit NOUN taxlaw-2806 1087 17 in in ADP taxlaw-2806 1087 18 the the DET taxlaw-2806 1087 19 system system NOUN taxlaw-2806 1087 20 overall overall ADV taxlaw-2806 1087 21 , , PUNCT taxlaw-2806 1087 22 since since SCONJ taxlaw-2806 1087 23 it it PRON taxlaw-2806 1087 24 allows allow VERB taxlaw-2806 1087 25 the the DET taxlaw-2806 1087 26 lowest low ADJ taxlaw-2806 1087 27 - - PUNCT taxlaw-2806 1087 28 income income NOUN taxlaw-2806 1087 29 workers worker NOUN taxlaw-2806 1087 30 to to PART taxlaw-2806 1087 31 enjoy enjoy VERB taxlaw-2806 1087 32 a a DET taxlaw-2806 1087 33 negative negative ADJ taxlaw-2806 1087 34 rate rate NOUN taxlaw-2806 1087 35 of of ADP taxlaw-2806 1087 36 tax tax NOUN taxlaw-2806 1087 37 . . PUNCT taxlaw-2806 1088 1 similarly similarly ADV taxlaw-2806 1088 2 , , PUNCT taxlaw-2806 1088 3 the the DET taxlaw-2806 1088 4 child child NOUN taxlaw-2806 1088 5 tax tax NOUN taxlaw-2806 1088 6 credit credit NOUN taxlaw-2806 1088 7 may may AUX taxlaw-2806 1088 8 be be AUX taxlaw-2806 1088 9 about about ADP taxlaw-2806 1088 10 adjusting adjust VERB taxlaw-2806 1088 11 burdens burden NOUN taxlaw-2806 1088 12 on on ADP taxlaw-2806 1088 13 families family NOUN taxlaw-2806 1088 14 with with ADP taxlaw-2806 1088 15 children child NOUN taxlaw-2806 1088 16 . . PUNCT taxlaw-2806 1089 1 the the DET taxlaw-2806 1089 2 negative negative ADJ taxlaw-2806 1089 3 tax tax NOUN taxlaw-2806 1089 4 expenditures expenditure NOUN taxlaw-2806 1089 5 that that PRON taxlaw-2806 1089 6 have have AUX taxlaw-2806 1089 7 recently recently ADV taxlaw-2806 1089 8 appeared appear VERB taxlaw-2806 1089 9 in in ADP taxlaw-2806 1089 10 the the DET taxlaw-2806 1089 11 tax tax NOUN taxlaw-2806 1089 12 expenditure expenditure NOUN taxlaw-2806 1089 13 budgets budget NOUN taxlaw-2806 1089 14 may may AUX taxlaw-2806 1089 15 also also ADV taxlaw-2806 1089 16 be be AUX taxlaw-2806 1089 17 best well ADV taxlaw-2806 1089 18 understood understand VERB taxlaw-2806 1089 19 as as ADP taxlaw-2806 1089 20 part part NOUN taxlaw-2806 1089 21 of of ADP taxlaw-2806 1089 22 the the DET taxlaw-2806 1089 23 structure structure NOUN taxlaw-2806 1089 24 of of ADP taxlaw-2806 1089 25 distributing distribute VERB taxlaw-2806 1089 26 burdens burden NOUN taxlaw-2806 1089 27 to to ADP taxlaw-2806 1089 28 individuals individual NOUN taxlaw-2806 1089 29 . . PUNCT taxlaw-2806 1090 1 these these DET taxlaw-2806 1090 2 negative negative ADJ taxlaw-2806 1090 3 tax tax NOUN taxlaw-2806 1090 4 expenditures expenditure NOUN taxlaw-2806 1090 5 include include VERB taxlaw-2806 1090 6 the the DET taxlaw-2806 1090 7 phaseout phaseout NOUN taxlaw-2806 1090 8 of of ADP taxlaw-2806 1090 9 the the DET taxlaw-2806 1090 10 personal personal ADJ taxlaw-2806 1090 11 exemption exemption NOUN taxlaw-2806 1090 12 and and CCONJ taxlaw-2806 1090 13 the the DET taxlaw-2806 1090 14 double double ADJ taxlaw-2806 1090 15 taxation taxation NOUN taxlaw-2806 1090 16 of of ADP taxlaw-2806 1090 17 corporate corporate ADJ taxlaw-2806 1090 18 income income NOUN taxlaw-2806 1090 19 . . PUNCT taxlaw-2806 1091 1 designating designate VERB taxlaw-2806 1091 2 the the DET taxlaw-2806 1091 3 phaseout phaseout NOUN taxlaw-2806 1091 4 of of ADP taxlaw-2806 1091 5 the the DET taxlaw-2806 1091 6 personal personal ADJ taxlaw-2806 1091 7 exemption exemption NOUN taxlaw-2806 1091 8 as as ADP taxlaw-2806 1091 9 a a DET taxlaw-2806 1091 10 negative negative ADJ taxlaw-2806 1091 11 tax tax NOUN taxlaw-2806 1091 12 expenditure expenditure NOUN taxlaw-2806 1091 13 in in ADP taxlaw-2806 1091 14 the the DET taxlaw-2806 1091 15 budget budget NOUN taxlaw-2806 1091 16 , , PUNCT taxlaw-2806 1091 17 as as SCONJ taxlaw-2806 1091 18 the the DET taxlaw-2806 1091 19 joint joint ADJ taxlaw-2806 1091 20 committee committee NOUN taxlaw-2806 1091 21 did do VERB taxlaw-2806 1091 22 in in ADP taxlaw-2806 1091 23 its its PRON taxlaw-2806 1091 24 report,244 report,244 NOUN taxlaw-2806 1091 25 suggests suggest VERB taxlaw-2806 1091 26 that that SCONJ taxlaw-2806 1091 27 high high ADJ taxlaw-2806 1091 28 - - PUNCT taxlaw-2806 1091 29 income income NOUN taxlaw-2806 1091 30 taxpayers taxpayer NOUN taxlaw-2806 1091 31 subject subject ADJ taxlaw-2806 1091 32 to to ADP taxlaw-2806 1091 33 that that DET taxlaw-2806 1091 34 phaseout phaseout NOUN taxlaw-2806 1091 35 are be AUX taxlaw-2806 1091 36 being be AUX taxlaw-2806 1091 37 overtaxed overtax VERB taxlaw-2806 1091 38 . . PUNCT taxlaw-2806 1092 1 but but CCONJ taxlaw-2806 1092 2 that that DET taxlaw-2806 1092 3 phaseout phaseout NOUN taxlaw-2806 1092 4 could could AUX taxlaw-2806 1092 5 be be AUX taxlaw-2806 1092 6 understood understand VERB taxlaw-2806 1092 7 instead instead ADV taxlaw-2806 1092 8 as as ADP taxlaw-2806 1092 9 part part NOUN taxlaw-2806 1092 10 of of ADP taxlaw-2806 1092 11 the the DET taxlaw-2806 1092 12 rate rate NOUN taxlaw-2806 1092 13 structure structure NOUN taxlaw-2806 1092 14 , , PUNCT taxlaw-2806 1092 15 as as SCONJ taxlaw-2806 1092 16 the the DET taxlaw-2806 1092 17 joint joint ADJ taxlaw-2806 1092 18 committee committee NOUN taxlaw-2806 1092 19 treated treat VERB taxlaw-2806 1092 20 the the DET taxlaw-2806 1092 21 personal personal ADJ taxlaw-2806 1092 22 exemption exemption NOUN taxlaw-2806 1092 23 and and CCONJ taxlaw-2806 1092 24 standard standard ADJ taxlaw-2806 1092 25 deduction deduction NOUN taxlaw-2806 1092 26 as as ADP taxlaw-2806 1092 27 zero zero NUM taxlaw-2806 1092 28 - - PUNCT taxlaw-2806 1092 29 bracket bracket NOUN taxlaw-2806 1092 30 amounts.245 amounts.245 NOUN taxlaw-2806 1092 31 if if SCONJ taxlaw-2806 1092 32 rates rate NOUN taxlaw-2806 1092 33 are be AUX taxlaw-2806 1092 34 outside outside ADP taxlaw-2806 1092 35 tax tax NOUN taxlaw-2806 1092 36 expenditure expenditure NOUN taxlaw-2806 1092 37 analysis analysis NOUN taxlaw-2806 1092 38 , , PUNCT taxlaw-2806 1092 39 as as ADP taxlaw-2806 1092 40 this this DET taxlaw-2806 1092 41 238see 238see NUM taxlaw-2806 1092 42 i i PRON taxlaw-2806 1092 43 d. d. NOUN taxlaw-2806 1092 44 at at ADP taxlaw-2806 1092 45 6 6 NUM taxlaw-2806 1092 46 . . X taxlaw-2806 1092 47 239 239 NUM taxlaw-2806 1092 48 efficiency efficiency NOUN taxlaw-2806 1092 49 and and CCONJ taxlaw-2806 1092 50 equity equity NOUN taxlaw-2806 1092 51 are be AUX taxlaw-2806 1092 52 related relate VERB taxlaw-2806 1092 53 in in ADP taxlaw-2806 1092 54 that that SCONJ taxlaw-2806 1092 55 inefficiencies inefficiency NOUN taxlaw-2806 1092 56 can can AUX taxlaw-2806 1092 57 sometimes sometimes ADV taxlaw-2806 1092 58 change change VERB taxlaw-2806 1092 59 the the DET taxlaw-2806 1092 60 distribution distribution NOUN taxlaw-2806 1092 61 of of ADP taxlaw-2806 1092 62 tax tax NOUN taxlaw-2806 1092 63 benefits benefit NOUN taxlaw-2806 1092 64 . . PUNCT taxlaw-2806 1093 1 see see VERB taxlaw-2806 1093 2 bittker bittker NOUN taxlaw-2806 1093 3 , , PUNCT taxlaw-2806 1093 4 supra supra PROPN taxlaw-2806 1093 5 note note PROPN taxlaw-2806 1093 6 133 133 NUM taxlaw-2806 1093 7 , , PUNCT taxlaw-2806 1093 8 at at ADP taxlaw-2806 1093 9 744 744 NUM taxlaw-2806 1093 10 . . PUNCT taxlaw-2806 1093 11 240 240 NUM taxlaw-2806 1094 1 it it PRON taxlaw-2806 1094 2 is be AUX taxlaw-2806 1094 3 an an DET taxlaw-2806 1094 4 alternative alternative NOUN taxlaw-2806 1094 5 to to ADP taxlaw-2806 1094 6 the the DET taxlaw-2806 1094 7 minimum minimum ADJ taxlaw-2806 1094 8 wage wage NOUN taxlaw-2806 1094 9 . . PUNCT taxlaw-2806 1095 1 see see VERB taxlaw-2806 1095 2 daniel daniel PROPN taxlaw-2806 1095 3 shaviro shaviro PROPN taxlaw-2806 1095 4 , , PUNCT taxlaw-2806 1095 5 minimum minimum ADJ taxlaw-2806 1095 6 wage wage NOUN taxlaw-2806 1095 7 , , PUNCT taxlaw-2806 1095 8 the the DET taxlaw-2806 1095 9 earned earn VERB taxlaw-2806 1095 10 income income NOUN taxlaw-2806 1095 11 tax tax NOUN taxlaw-2806 1095 12 credit credit NOUN taxlaw-2806 1095 13 , , PUNCT taxlaw-2806 1095 14 and and CCONJ taxlaw-2806 1095 15 optimal optimal ADJ taxlaw-2806 1095 16 subsidy subsidy NOUN taxlaw-2806 1095 17 policy policy NOUN taxlaw-2806 1095 18 , , PUNCT taxlaw-2806 1095 19 64 64 NUM taxlaw-2806 1095 20 u. u. NOUN taxlaw-2806 1095 21 chi chi PROPN taxlaw-2806 1095 22 . . PUNCT taxlaw-2806 1096 1 l. l. PROPN taxlaw-2806 1096 2 rev rev PROPN taxlaw-2806 1096 3 . . PROPN taxlaw-2806 1097 1 405 405 NUM taxlaw-2806 1097 2 , , PUNCT taxlaw-2806 1097 3 408 408 NUM taxlaw-2806 1097 4 ( ( PUNCT taxlaw-2806 1097 5 1997 1997 NUM taxlaw-2806 1097 6 ) ) PUNCT taxlaw-2806 1097 7 . . PUNCT taxlaw-2806 1098 1 241 241 NUM taxlaw-2806 1098 2 this this PRON taxlaw-2806 1098 3 is be AUX taxlaw-2806 1098 4 what what PRON taxlaw-2806 1098 5 professor professor NOUN taxlaw-2806 1098 6 repetti repetti VERB taxlaw-2806 1098 7 considers consider VERB taxlaw-2806 1098 8 the the DET taxlaw-2806 1098 9 core core ADJ taxlaw-2806 1098 10 normative normative ADJ taxlaw-2806 1098 11 value value NOUN taxlaw-2806 1098 12 in in ADP taxlaw-2806 1098 13 our our PRON taxlaw-2806 1098 14 system system NOUN taxlaw-2806 1098 15 . . PUNCT taxlaw-2806 1099 1 see see VERB taxlaw-2806 1099 2 repetti repetti PROPN taxlaw-2806 1099 3 , , PUNCT taxlaw-2806 1099 4 supra supra PROPN taxlaw-2806 1099 5 note note PROPN taxlaw-2806 1099 6 216 216 NUM taxlaw-2806 1099 7 , , PUNCT taxlaw-2806 1099 8 at at ADP taxlaw-2806 1099 9 1131 1131 NUM taxlaw-2806 1099 10 . . PUNCT taxlaw-2806 1100 1 242 242 NUM taxlaw-2806 1100 2 see see VERB taxlaw-2806 1100 3 surrey surrey PROPN taxlaw-2806 1100 4 & & CCONJ taxlaw-2806 1100 5 mcdaniel mcdaniel PROPN taxlaw-2806 1100 6 , , PUNCT taxlaw-2806 1100 7 supra supra PROPN taxlaw-2806 1100 8 note note PROPN taxlaw-2806 1100 9 35 35 NUM taxlaw-2806 1100 10 , , PUNCT taxlaw-2806 1100 11 at at ADP taxlaw-2806 1100 12 3 3 NUM taxlaw-2806 1100 13 . . X taxlaw-2806 1100 14 243 243 NUM taxlaw-2806 1101 1 this this PRON taxlaw-2806 1101 2 is be AUX taxlaw-2806 1101 3 what what PRON taxlaw-2806 1101 4 the the DET taxlaw-2806 1101 5 optimal optimal ADJ taxlaw-2806 1101 6 tax tax NOUN taxlaw-2806 1101 7 model model NOUN taxlaw-2806 1101 8 determines determine NOUN taxlaw-2806 1101 9 . . PUNCT taxlaw-2806 1102 1 244 244 NUM taxlaw-2806 1102 2 staff staff NOUN taxlaw-2806 1102 3 of of ADP taxlaw-2806 1102 4 joint joint ADJ taxlaw-2806 1102 5 comm comm NOUN taxlaw-2806 1102 6 . . PUNCT taxlaw-2806 1103 1 on on ADP taxlaw-2806 1103 2 tax’n tax’n NUM taxlaw-2806 1103 3 , , PUNCT taxlaw-2806 1103 4 110th 110th ADJ taxlaw-2806 1103 5 cong cong NOUN taxlaw-2806 1103 6 . . PUNCT taxlaw-2806 1103 7 , , PUNCT taxlaw-2806 1103 8 estimates estimate NOUN taxlaw-2806 1103 9 of of ADP taxlaw-2806 1103 10 federal federal ADJ taxlaw-2806 1103 11 tax tax NOUN taxlaw-2806 1103 12 expenditures expenditure NOUN taxlaw-2806 1103 13 for for ADP taxlaw-2806 1103 14 fiscal fiscal ADJ taxlaw-2806 1103 15 years year NOUN taxlaw-2806 1103 16 2008 2008 NUM taxlaw-2806 1103 17 - - SYM taxlaw-2806 1103 18 2012 2012 NUM taxlaw-2806 1103 19 , , PUNCT taxlaw-2806 1103 20 at at ADP taxlaw-2806 1103 21 37 37 NUM taxlaw-2806 1103 22 ( ( PUNCT taxlaw-2806 1103 23 joint joint ADJ taxlaw-2806 1103 24 comm comm NOUN taxlaw-2806 1103 25 . . PUNCT taxlaw-2806 1104 1 print print NOUN taxlaw-2806 1104 2 2008 2008 NUM taxlaw-2806 1104 3 ) ) PUNCT taxlaw-2806 1104 4 . . PUNCT taxlaw-2806 1105 1 245 245 NUM taxlaw-2806 1105 2 i i PRON taxlaw-2806 1105 3 d. d. PROPN taxlaw-2806 1105 4 40 40 NUM taxlaw-2806 1105 5 columbia columbia PROPN taxlaw-2806 1105 6 journal journal PROPN taxlaw-2806 1105 7 of of ADP taxlaw-2806 1105 8 tax tax NOUN taxlaw-2806 1105 9 law law NOUN taxlaw-2806 1105 10 [ [ X taxlaw-2806 1105 11 vol.3:1 vol.3:1 NOUN taxlaw-2806 1105 12 approach approach NOUN taxlaw-2806 1105 13 suggests suggest VERB taxlaw-2806 1105 14 , , PUNCT taxlaw-2806 1105 15 and and CCONJ taxlaw-2806 1105 16 the the DET taxlaw-2806 1105 17 personal personal ADJ taxlaw-2806 1105 18 exemption exemption NOUN taxlaw-2806 1105 19 is be AUX taxlaw-2806 1105 20 a a DET taxlaw-2806 1105 21 matter matter NOUN taxlaw-2806 1105 22 of of ADP taxlaw-2806 1105 23 rates rate NOUN taxlaw-2806 1105 24 , , PUNCT taxlaw-2806 1105 25 then then ADV taxlaw-2806 1105 26 its its PRON taxlaw-2806 1105 27 reduction reduction NOUN taxlaw-2806 1105 28 is be AUX taxlaw-2806 1105 29 not not PART taxlaw-2806 1105 30 a a DET taxlaw-2806 1105 31 negative negative ADJ taxlaw-2806 1105 32 tax tax NOUN taxlaw-2806 1105 33 subsidy subsidy NOUN taxlaw-2806 1105 34 , , PUNCT taxlaw-2806 1105 35 but but CCONJ taxlaw-2806 1105 36 an an DET taxlaw-2806 1105 37 increase increase NOUN taxlaw-2806 1105 38 in in ADP taxlaw-2806 1105 39 rates rate NOUN taxlaw-2806 1105 40 . . PUNCT taxlaw-2806 1106 1 while while SCONJ taxlaw-2806 1106 2 that that DET taxlaw-2806 1106 3 rate rate NOUN taxlaw-2806 1106 4 increase increase NOUN taxlaw-2806 1106 5 may may AUX taxlaw-2806 1106 6 be be AUX taxlaw-2806 1106 7 hidden hide VERB taxlaw-2806 1106 8 from from ADP taxlaw-2806 1106 9 public public ADJ taxlaw-2806 1106 10 scrutiny scrutiny NOUN taxlaw-2806 1106 11 by by ADP taxlaw-2806 1106 12 its its PRON taxlaw-2806 1106 13 design design NOUN taxlaw-2806 1106 14 as as ADP taxlaw-2806 1106 15 an an DET taxlaw-2806 1106 16 exemption exemption NOUN taxlaw-2806 1106 17 phaseout phaseout NOUN taxlaw-2806 1106 18 , , PUNCT taxlaw-2806 1106 19 it it PRON taxlaw-2806 1106 20 is be AUX taxlaw-2806 1106 21 still still ADV taxlaw-2806 1106 22 essentially essentially ADV taxlaw-2806 1106 23 a a DET taxlaw-2806 1106 24 rate rate NOUN taxlaw-2806 1106 25 adjustment adjustment NOUN taxlaw-2806 1106 26 . . PUNCT taxlaw-2806 1107 1 because because SCONJ taxlaw-2806 1107 2 tax tax NOUN taxlaw-2806 1107 3 expenditure expenditure NOUN taxlaw-2806 1107 4 analysis analysis NOUN taxlaw-2806 1107 5 treats treat VERB taxlaw-2806 1107 6 rates rate NOUN taxlaw-2806 1107 7 as as SCONJ taxlaw-2806 1107 8 distinguished distinguish VERB taxlaw-2806 1107 9 from from ADP taxlaw-2806 1107 10 the the DET taxlaw-2806 1107 11 base base NOUN taxlaw-2806 1107 12 , , PUNCT taxlaw-2806 1107 13 it it PRON taxlaw-2806 1107 14 is be AUX taxlaw-2806 1107 15 important important ADJ taxlaw-2806 1107 16 to to PART taxlaw-2806 1107 17 properly properly ADV taxlaw-2806 1107 18 identify identify VERB taxlaw-2806 1107 19 rate rate NOUN taxlaw-2806 1107 20 elements element NOUN taxlaw-2806 1107 21 and and CCONJ taxlaw-2806 1107 22 base base NOUN taxlaw-2806 1107 23 elements element NOUN taxlaw-2806 1107 24 . . PUNCT taxlaw-2806 1108 1 reduced reduce VERB taxlaw-2806 1108 2 rates rate NOUN taxlaw-2806 1108 3 on on ADP taxlaw-2806 1108 4 particular particular ADJ taxlaw-2806 1108 5 investments investment NOUN taxlaw-2806 1108 6 are be AUX taxlaw-2806 1108 7 subsidies subsidy NOUN taxlaw-2806 1108 8 to to ADP taxlaw-2806 1108 9 those those DET taxlaw-2806 1108 10 investments investment NOUN taxlaw-2806 1108 11 , , PUNCT taxlaw-2806 1108 12 but but CCONJ taxlaw-2806 1108 13 increased increase VERB taxlaw-2806 1108 14 rates rate NOUN taxlaw-2806 1108 15 to to ADP taxlaw-2806 1108 16 particular particular ADJ taxlaw-2806 1108 17 individuals individual NOUN taxlaw-2806 1108 18 are be AUX taxlaw-2806 1108 19 simply simply ADV taxlaw-2806 1108 20 rates rate NOUN taxlaw-2806 1108 21 . . PUNCT taxlaw-2806 1109 1 the the DET taxlaw-2806 1109 2 phaseout phaseout NOUN taxlaw-2806 1109 3 of of ADP taxlaw-2806 1109 4 exemptions exemption NOUN taxlaw-2806 1109 5 is be AUX taxlaw-2806 1109 6 about about ADP taxlaw-2806 1109 7 burdens burden NOUN taxlaw-2806 1109 8 on on ADP taxlaw-2806 1109 9 individuals individual NOUN taxlaw-2806 1109 10 on on ADP taxlaw-2806 1109 11 account account NOUN taxlaw-2806 1109 12 of of ADP taxlaw-2806 1109 13 their their PRON taxlaw-2806 1109 14 total total ADJ taxlaw-2806 1109 15 income income NOUN taxlaw-2806 1109 16 , , PUNCT taxlaw-2806 1109 17 so so SCONJ taxlaw-2806 1109 18 it it PRON taxlaw-2806 1109 19 should should AUX taxlaw-2806 1109 20 be be AUX taxlaw-2806 1109 21 treated treat VERB taxlaw-2806 1109 22 as as ADP taxlaw-2806 1109 23 part part NOUN taxlaw-2806 1109 24 of of ADP taxlaw-2806 1109 25 the the DET taxlaw-2806 1109 26 rate rate NOUN taxlaw-2806 1109 27 structure structure NOUN taxlaw-2806 1109 28 , , PUNCT taxlaw-2806 1109 29 where where SCONJ taxlaw-2806 1109 30 fairness fairness NOUN taxlaw-2806 1109 31 controls control NOUN taxlaw-2806 1109 32 . . PUNCT taxlaw-2806 1110 1 vi vi X taxlaw-2806 1110 2 . . NOUN taxlaw-2806 1110 3 reform reform NOUN taxlaw-2806 1110 4 must must AUX taxlaw-2806 1110 5 heed heed VERB taxlaw-2806 1110 6 the the DET taxlaw-2806 1110 7 lesson lesson NOUN taxlaw-2806 1110 8 of of ADP taxlaw-2806 1110 9 tax tax NOUN taxlaw-2806 1110 10 expenditure expenditure NOUN taxlaw-2806 1110 11 analysis analysis NOUN taxlaw-2806 1110 12 repealing repeal VERB taxlaw-2806 1110 13 all all DET taxlaw-2806 1110 14 tax tax NOUN taxlaw-2806 1110 15 expenditures expenditure NOUN taxlaw-2806 1110 16 misunderstands misunderstand VERB taxlaw-2806 1110 17 the the DET taxlaw-2806 1110 18 demands demand NOUN taxlaw-2806 1110 19 of of ADP taxlaw-2806 1110 20 tax tax NOUN taxlaw-2806 1110 21 expenditure expenditure NOUN taxlaw-2806 1110 22 analysis analysis NOUN taxlaw-2806 1110 23 — — PUNCT taxlaw-2806 1110 24 that that SCONJ taxlaw-2806 1110 25 policymakers policymaker NOUN taxlaw-2806 1110 26 consider consider VERB taxlaw-2806 1110 27 each each DET taxlaw-2806 1110 28 tax tax NOUN taxlaw-2806 1110 29 expenditure expenditure NOUN taxlaw-2806 1110 30 to to PART taxlaw-2806 1110 31 decide decide VERB taxlaw-2806 1110 32 whether whether SCONJ taxlaw-2806 1110 33 the the DET taxlaw-2806 1110 34 policy policy NOUN taxlaw-2806 1110 35 is be AUX taxlaw-2806 1110 36 desirable desirable ADJ taxlaw-2806 1110 37 and and CCONJ taxlaw-2806 1110 38 whether whether SCONJ taxlaw-2806 1110 39 the the DET taxlaw-2806 1110 40 mechanism mechanism NOUN taxlaw-2806 1110 41 is be AUX taxlaw-2806 1110 42 the the DET taxlaw-2806 1110 43 best good ADJ taxlaw-2806 1110 44 one one NUM taxlaw-2806 1110 45 for for ADP taxlaw-2806 1110 46 carrying carry VERB taxlaw-2806 1110 47 out out ADP taxlaw-2806 1110 48 that that SCONJ taxlaw-2806 1110 49 policy.246 policy.246 PROPN taxlaw-2806 1110 50 surrey surrey VERB taxlaw-2806 1110 51 ’s ’s PART taxlaw-2806 1110 52 key key ADJ taxlaw-2806 1110 53 insight insight NOUN taxlaw-2806 1110 54 — — PUNCT taxlaw-2806 1110 55 that that SCONJ taxlaw-2806 1110 56 spending spend VERB taxlaw-2806 1110 57 through through ADP taxlaw-2806 1110 58 the the DET taxlaw-2806 1110 59 tax tax NOUN taxlaw-2806 1110 60 code code NOUN taxlaw-2806 1110 61 is be AUX taxlaw-2806 1110 62 the the DET taxlaw-2806 1110 63 same same ADJ taxlaw-2806 1110 64 as as ADP taxlaw-2806 1110 65 direct direct ADJ taxlaw-2806 1110 66 spending spending NOUN taxlaw-2806 1110 67 — — PUNCT taxlaw-2806 1110 68 has have AUX taxlaw-2806 1110 69 gained gain VERB taxlaw-2806 1110 70 widespread widespread ADJ taxlaw-2806 1110 71 acceptance acceptance NOUN taxlaw-2806 1110 72 , , PUNCT taxlaw-2806 1110 73 even even ADV taxlaw-2806 1110 74 among among ADP taxlaw-2806 1110 75 those those PRON taxlaw-2806 1110 76 who who PRON taxlaw-2806 1110 77 might might AUX taxlaw-2806 1110 78 prefer prefer VERB taxlaw-2806 1110 79 to to PART taxlaw-2806 1110 80 see see VERB taxlaw-2806 1110 81 these these DET taxlaw-2806 1110 82 provisions provision NOUN taxlaw-2806 1110 83 as as ADP taxlaw-2806 1110 84 simple simple ADJ taxlaw-2806 1110 85 tax tax NOUN taxlaw-2806 1110 86 cuts.247 cuts.247 PROPN taxlaw-2806 1110 87 lawmakers lawmaker NOUN taxlaw-2806 1110 88 who who PRON taxlaw-2806 1110 89 frame frame VERB taxlaw-2806 1110 90 their their PRON taxlaw-2806 1110 91 favorite favorite ADJ taxlaw-2806 1110 92 policies policy NOUN taxlaw-2806 1110 93 as as SCONJ taxlaw-2806 1110 94 tax tax NOUN taxlaw-2806 1110 95 provisions provision NOUN taxlaw-2806 1110 96 clearly clearly ADV taxlaw-2806 1110 97 understand understand VERB taxlaw-2806 1110 98 the the DET taxlaw-2806 1110 99 equivalence equivalence NOUN taxlaw-2806 1110 100 , , PUNCT taxlaw-2806 1110 101 and and CCONJ taxlaw-2806 1110 102 the the DET taxlaw-2806 1110 103 academic academic ADJ taxlaw-2806 1110 104 literature literature NOUN taxlaw-2806 1110 105 generally generally ADV taxlaw-2806 1110 106 treats treat VERB taxlaw-2806 1110 107 it it PRON taxlaw-2806 1110 108 as as ADP taxlaw-2806 1110 109 a a DET taxlaw-2806 1110 110 fact.248 fact.248 NUM taxlaw-2806 1110 111 tax tax NOUN taxlaw-2806 1110 112 expenditure expenditure NOUN taxlaw-2806 1110 113 analysis analysis NOUN taxlaw-2806 1110 114 has have AUX taxlaw-2806 1110 115 been be AUX taxlaw-2806 1110 116 singularly singularly ADV taxlaw-2806 1110 117 powerful powerful ADJ taxlaw-2806 1110 118 in in ADP taxlaw-2806 1110 119 providing provide VERB taxlaw-2806 1110 120 reasoning reasoning NOUN taxlaw-2806 1110 121 to to ADP taxlaw-2806 1110 122 critics critic NOUN taxlaw-2806 1110 123 of of ADP taxlaw-2806 1110 124 tax tax NOUN taxlaw-2806 1110 125 incentives incentive NOUN taxlaw-2806 1110 126 across across ADP taxlaw-2806 1110 127 the the DET taxlaw-2806 1110 128 political political ADJ taxlaw-2806 1110 129 spectrum spectrum NOUN taxlaw-2806 1110 130 ; ; PUNCT taxlaw-2806 1110 131 such such ADJ taxlaw-2806 1110 132 critics critic NOUN taxlaw-2806 1110 133 regularly regularly ADV taxlaw-2806 1110 134 argue argue VERB taxlaw-2806 1110 135 that that SCONJ taxlaw-2806 1110 136 tax tax NOUN taxlaw-2806 1110 137 expenditures expenditure NOUN taxlaw-2806 1110 138 should should AUX taxlaw-2806 1110 139 be be AUX taxlaw-2806 1110 140 subject subject ADJ taxlaw-2806 1110 141 to to ADP taxlaw-2806 1110 142 the the DET taxlaw-2806 1110 143 same same ADJ taxlaw-2806 1110 144 scrutiny scrutiny NOUN taxlaw-2806 1110 145 as as ADP taxlaw-2806 1110 146 direct direct ADJ taxlaw-2806 1110 147 expenditures expenditure NOUN taxlaw-2806 1110 148 , , PUNCT taxlaw-2806 1110 149 if if SCONJ taxlaw-2806 1110 150 not not PART taxlaw-2806 1110 151 repealed.249 repealed.249 VERB taxlaw-2806 1110 152 the the DET taxlaw-2806 1110 153 fiscal fiscal ADJ taxlaw-2806 1110 154 commission commission NOUN taxlaw-2806 1110 155 report report NOUN taxlaw-2806 1110 156 is be AUX taxlaw-2806 1110 157 inconsistent inconsistent ADJ taxlaw-2806 1110 158 in in ADP taxlaw-2806 1110 159 its its PRON taxlaw-2806 1110 160 adoption adoption NOUN taxlaw-2806 1110 161 of of ADP taxlaw-2806 1110 162 tax tax NOUN taxlaw-2806 1110 163 expenditure expenditure NOUN taxlaw-2806 1110 164 analysis analysis NOUN taxlaw-2806 1110 165 . . PUNCT taxlaw-2806 1111 1 while while SCONJ taxlaw-2806 1111 2 it it PRON taxlaw-2806 1111 3 identifies identify VERB taxlaw-2806 1111 4 tax tax NOUN taxlaw-2806 1111 5 expenditures expenditure NOUN taxlaw-2806 1111 6 as as ADP taxlaw-2806 1111 7 spending spending NOUN taxlaw-2806 1111 8 , , PUNCT taxlaw-2806 1111 9 it it PRON taxlaw-2806 1111 10 fails fail VERB taxlaw-2806 1111 11 to to PART taxlaw-2806 1111 12 subject subject VERB taxlaw-2806 1111 13 them they PRON taxlaw-2806 1111 14 to to ADP taxlaw-2806 1111 15 the the DET taxlaw-2806 1111 16 standards standard NOUN taxlaw-2806 1111 17 for for ADP taxlaw-2806 1111 18 spending spending NOUN taxlaw-2806 1111 19 reductions reduction NOUN taxlaw-2806 1111 20 that that SCONJ taxlaw-2806 1111 21 it it PRON taxlaw-2806 1111 22 applies apply VERB taxlaw-2806 1111 23 to to ADP taxlaw-2806 1111 24 direct direct ADJ taxlaw-2806 1111 25 spending spending NOUN taxlaw-2806 1111 26 in in ADP taxlaw-2806 1111 27 the the DET taxlaw-2806 1111 28 rest rest NOUN taxlaw-2806 1111 29 of of ADP taxlaw-2806 1111 30 the the DET taxlaw-2806 1111 31 report report NOUN taxlaw-2806 1111 32 , , PUNCT taxlaw-2806 1111 33 contrary contrary ADV taxlaw-2806 1111 34 to to ADP taxlaw-2806 1111 35 the the DET taxlaw-2806 1111 36 central central ADJ taxlaw-2806 1111 37 lesson lesson NOUN taxlaw-2806 1111 38 of of ADP taxlaw-2806 1111 39 tax tax NOUN taxlaw-2806 1111 40 expenditure expenditure NOUN taxlaw-2806 1111 41 analysis analysis NOUN taxlaw-2806 1111 42 . . PUNCT taxlaw-2806 1112 1 undifferentiated undifferentiated ADJ taxlaw-2806 1112 2 repeal repeal NOUN taxlaw-2806 1112 3 of of ADP taxlaw-2806 1112 4 tax tax NOUN taxlaw-2806 1112 5 expenditures expenditure NOUN taxlaw-2806 1112 6 fails fail VERB taxlaw-2806 1112 7 to to PART taxlaw-2806 1112 8 do do VERB taxlaw-2806 1112 9 the the DET taxlaw-2806 1112 10 rigorous rigorous ADJ taxlaw-2806 1112 11 work work NOUN taxlaw-2806 1112 12 that that PRON taxlaw-2806 1112 13 surrey surrey VERB taxlaw-2806 1112 14 ’s ’s PART taxlaw-2806 1112 15 key key ADJ taxlaw-2806 1112 16 insight insight NOUN taxlaw-2806 1112 17 demands demand NOUN taxlaw-2806 1112 18 . . PUNCT taxlaw-2806 1113 1 the the DET taxlaw-2806 1113 2 commission commission NOUN taxlaw-2806 1113 3 engages engage VERB taxlaw-2806 1113 4 in in ADP taxlaw-2806 1113 5 a a DET taxlaw-2806 1113 6 much much ADV taxlaw-2806 1113 7 more more ADV taxlaw-2806 1113 8 thoughtful thoughtful ADJ taxlaw-2806 1113 9 and and CCONJ taxlaw-2806 1113 10 measured measured ADJ taxlaw-2806 1113 11 approach approach NOUN taxlaw-2806 1113 12 to to ADP taxlaw-2806 1113 13 cutting cut VERB taxlaw-2806 1113 14 discretionary discretionary ADJ taxlaw-2806 1113 15 spending spending NOUN taxlaw-2806 1113 16 and and CCONJ taxlaw-2806 1113 17 entitlement entitlement NOUN taxlaw-2806 1113 18 spending spending NOUN taxlaw-2806 1113 19 than than SCONJ taxlaw-2806 1113 20 it it PRON taxlaw-2806 1113 21 does do VERB taxlaw-2806 1113 22 for for ADP taxlaw-2806 1113 23 tax tax NOUN taxlaw-2806 1113 24 - - PUNCT taxlaw-2806 1113 25 based base VERB taxlaw-2806 1113 26 spending spending NOUN taxlaw-2806 1113 27 . . PUNCT taxlaw-2806 1114 1 instead instead ADV taxlaw-2806 1114 2 , , PUNCT taxlaw-2806 1114 3 the the DET taxlaw-2806 1114 4 report report NOUN taxlaw-2806 1114 5 seeks seek VERB taxlaw-2806 1114 6 to to PART taxlaw-2806 1114 7 eliminate eliminate VERB taxlaw-2806 1114 8 spending spend VERB taxlaw-2806 1114 9 through through ADP taxlaw-2806 1114 10 the the DET taxlaw-2806 1114 11 tax tax NOUN taxlaw-2806 1114 12 law law NOUN taxlaw-2806 1114 13 simply simply ADV taxlaw-2806 1114 14 because because SCONJ taxlaw-2806 1114 15 it it PRON taxlaw-2806 1114 16 is be AUX taxlaw-2806 1114 17 administered administer VERB taxlaw-2806 1114 18 through through ADP taxlaw-2806 1114 19 the the DET taxlaw-2806 1114 20 tax tax NOUN taxlaw-2806 1114 21 law law NOUN taxlaw-2806 1114 22 . . PUNCT taxlaw-2806 1115 1 this this PRON taxlaw-2806 1115 2 is be AUX taxlaw-2806 1115 3 not not PART taxlaw-2806 1115 4 a a DET taxlaw-2806 1115 5 consistent consistent ADJ taxlaw-2806 1115 6 or or CCONJ taxlaw-2806 1115 7 principled principled ADJ taxlaw-2806 1115 8 approach approach NOUN taxlaw-2806 1115 9 to to ADP taxlaw-2806 1115 10 cutting cut VERB taxlaw-2806 1115 11 spending spending NOUN taxlaw-2806 1115 12 and and CCONJ taxlaw-2806 1115 13 it it PRON taxlaw-2806 1115 14 misunderstands misunderstand VERB taxlaw-2806 1115 15 what what PRON taxlaw-2806 1115 16 tax tax NOUN taxlaw-2806 1115 17 expenditure expenditure NOUN taxlaw-2806 1115 18 analysis analysis NOUN taxlaw-2806 1115 19 demands demand NOUN taxlaw-2806 1115 20 . . PUNCT taxlaw-2806 1116 1 if if SCONJ taxlaw-2806 1116 2 we we PRON taxlaw-2806 1116 3 are be AUX taxlaw-2806 1116 4 to to PART taxlaw-2806 1116 5 take take VERB taxlaw-2806 1116 6 the the DET taxlaw-2806 1116 7 lessons lesson NOUN taxlaw-2806 1116 8 of of ADP taxlaw-2806 1116 9 tax tax NOUN taxlaw-2806 1116 10 expenditure expenditure NOUN taxlaw-2806 1116 11 analysis analysis NOUN taxlaw-2806 1116 12 to to ADP taxlaw-2806 1116 13 heart heart NOUN taxlaw-2806 1116 14 and and CCONJ taxlaw-2806 1116 15 analyze analyze VERB taxlaw-2806 1116 16 tax tax NOUN taxlaw-2806 1116 17 expenditures expenditure NOUN taxlaw-2806 1116 18 on on ADP taxlaw-2806 1116 19 the the DET taxlaw-2806 1116 20 same same ADJ taxlaw-2806 1116 21 terms term NOUN taxlaw-2806 1116 22 as as ADP taxlaw-2806 1116 23 direct direct ADJ taxlaw-2806 1116 24 spending spending NOUN taxlaw-2806 1116 25 , , PUNCT taxlaw-2806 1116 26 we we PRON taxlaw-2806 1116 27 need need VERB taxlaw-2806 1116 28 to to PART taxlaw-2806 1116 29 understand understand VERB taxlaw-2806 1116 30 that that SCONJ taxlaw-2806 1116 31 repealing repeal VERB taxlaw-2806 1116 32 246 246 NUM taxlaw-2806 1116 33 see see VERB taxlaw-2806 1116 34 surrey surrey PROPN taxlaw-2806 1116 35 & & CCONJ taxlaw-2806 1116 36 mcdaniel mcdaniel PROPN taxlaw-2806 1116 37 , , PUNCT taxlaw-2806 1116 38 supra supra PROPN taxlaw-2806 1116 39 note note PROPN taxlaw-2806 1116 40 35 35 NUM taxlaw-2806 1116 41 ( ( PUNCT taxlaw-2806 1116 42 arguing argue VERB taxlaw-2806 1116 43 that that SCONJ taxlaw-2806 1116 44 cutting cut VERB taxlaw-2806 1116 45 tax tax NOUN taxlaw-2806 1116 46 expenditures expenditure NOUN taxlaw-2806 1116 47 are be AUX taxlaw-2806 1116 48 the the DET taxlaw-2806 1116 49 best good ADJ taxlaw-2806 1116 50 way way NOUN taxlaw-2806 1116 51 to to PART taxlaw-2806 1116 52 reduce reduce VERB taxlaw-2806 1116 53 government government NOUN taxlaw-2806 1116 54 spending spending NOUN taxlaw-2806 1116 55 ) ) PUNCT taxlaw-2806 1116 56 ; ; PUNCT taxlaw-2806 1116 57 fleming fleming PROPN taxlaw-2806 1116 58 & & CCONJ taxlaw-2806 1116 59 peroni peroni PROPN taxlaw-2806 1116 60 , , PUNCT taxlaw-2806 1116 61 supra supra PROPN taxlaw-2806 1116 62 note note PROPN taxlaw-2806 1116 63 187 187 NUM taxlaw-2806 1116 64 , , PUNCT taxlaw-2806 1116 65 at at ADP taxlaw-2806 1116 66 444 444 NUM taxlaw-2806 1116 67 - - SYM taxlaw-2806 1116 68 45 45 NUM taxlaw-2806 1116 69 . . NOUN taxlaw-2806 1116 70 247 247 NUM taxlaw-2806 1116 71 see see NOUN taxlaw-2806 1116 72 , , PUNCT taxlaw-2806 1116 73 e.g. e.g. ADV taxlaw-2806 1116 74 , , PUNCT taxlaw-2806 1116 75 feldstein feldstein NOUN taxlaw-2806 1116 76 , , PUNCT taxlaw-2806 1116 77 supra supra PROPN taxlaw-2806 1116 78 note note PROPN taxlaw-2806 1116 79 182 182 NUM taxlaw-2806 1116 80 ; ; PUNCT taxlaw-2806 1116 81 see see VERB taxlaw-2806 1116 82 also also ADV taxlaw-2806 1116 83 mankiw mankiw NOUN taxlaw-2806 1116 84 , , PUNCT taxlaw-2806 1116 85 supra supra PROPN taxlaw-2806 1116 86 note note PROPN taxlaw-2806 1116 87 182 182 NUM taxlaw-2806 1116 88 . . PUNCT taxlaw-2806 1117 1 248 248 NUM taxlaw-2806 1117 2 david david PROPN taxlaw-2806 1117 3 weisbach weisbach PROPN taxlaw-2806 1117 4 and and CCONJ taxlaw-2806 1117 5 jacob jacob PROPN taxlaw-2806 1117 6 nussim nussim PROPN taxlaw-2806 1117 7 offer offer VERB taxlaw-2806 1117 8 a a DET taxlaw-2806 1117 9 framework framework NOUN taxlaw-2806 1117 10 for for ADP taxlaw-2806 1117 11 considering consider VERB taxlaw-2806 1117 12 federal federal ADJ taxlaw-2806 1117 13 programs program NOUN taxlaw-2806 1117 14 that that PRON taxlaw-2806 1117 15 dispenses dispense VERB taxlaw-2806 1117 16 with with ADP taxlaw-2806 1117 17 the the DET taxlaw-2806 1117 18 tax tax NOUN taxlaw-2806 1117 19 expenditure expenditure NOUN taxlaw-2806 1117 20 methodology methodology NOUN taxlaw-2806 1117 21 , , PUNCT taxlaw-2806 1117 22 but but CCONJ taxlaw-2806 1117 23 adopt adopt VERB taxlaw-2806 1117 24 this this DET taxlaw-2806 1117 25 key key ADJ taxlaw-2806 1117 26 component component NOUN taxlaw-2806 1117 27 as as ADP taxlaw-2806 1117 28 part part NOUN taxlaw-2806 1117 29 of of ADP taxlaw-2806 1117 30 the the DET taxlaw-2806 1117 31 starting starting NOUN taxlaw-2806 1117 32 point point NOUN taxlaw-2806 1117 33 because because SCONJ taxlaw-2806 1117 34 they they PRON taxlaw-2806 1117 35 consider consider VERB taxlaw-2806 1117 36 how how SCONJ taxlaw-2806 1117 37 to to PART taxlaw-2806 1117 38 determine determine VERB taxlaw-2806 1117 39 when when SCONJ taxlaw-2806 1117 40 the the DET taxlaw-2806 1117 41 tax tax NOUN taxlaw-2806 1117 42 law law NOUN taxlaw-2806 1117 43 is be AUX taxlaw-2806 1117 44 the the DET taxlaw-2806 1117 45 appropriate appropriate ADJ taxlaw-2806 1117 46 vehicle vehicle NOUN taxlaw-2806 1117 47 for for ADP taxlaw-2806 1117 48 a a DET taxlaw-2806 1117 49 spending spending NOUN taxlaw-2806 1117 50 policy policy NOUN taxlaw-2806 1117 51 . . PUNCT taxlaw-2806 1118 1 weisbach weisbach NOUN taxlaw-2806 1118 2 & & CCONJ taxlaw-2806 1118 3 nussim nussim PROPN taxlaw-2806 1118 4 , , PUNCT taxlaw-2806 1118 5 supra supra PROPN taxlaw-2806 1118 6 note note NOUN taxlaw-2806 1118 7 51 51 NUM taxlaw-2806 1118 8 , , PUNCT taxlaw-2806 1118 9 at at ADP taxlaw-2806 1118 10 958 958 NUM taxlaw-2806 1118 11 . . PUNCT taxlaw-2806 1119 1 edward edward PROPN taxlaw-2806 1119 2 kleinbard kleinbard PROPN taxlaw-2806 1119 3 considers consider VERB taxlaw-2806 1119 4 how how SCONJ taxlaw-2806 1119 5 the the DET taxlaw-2806 1119 6 budget budget NOUN taxlaw-2806 1119 7 process process NOUN taxlaw-2806 1119 8 can can AUX taxlaw-2806 1119 9 be be AUX taxlaw-2806 1119 10 improved improve VERB taxlaw-2806 1119 11 through through ADP taxlaw-2806 1119 12 this this DET taxlaw-2806 1119 13 insight insight NOUN taxlaw-2806 1119 14 . . PUNCT taxlaw-2806 1120 1 see see VERB taxlaw-2806 1120 2 kleinbard kleinbard ADJ taxlaw-2806 1120 3 , , PUNCT taxlaw-2806 1120 4 supra supra PROPN taxlaw-2806 1120 5 note note NOUN taxlaw-2806 1120 6 100 100 NUM taxlaw-2806 1120 7 . . PUNCT taxlaw-2806 1121 1 i i PRON taxlaw-2806 1121 2 considered consider VERB taxlaw-2806 1121 3 the the DET taxlaw-2806 1121 4 constitutional constitutional ADJ taxlaw-2806 1121 5 implications implication NOUN taxlaw-2806 1121 6 of of ADP taxlaw-2806 1121 7 this this DET taxlaw-2806 1121 8 insight insight NOUN taxlaw-2806 1121 9 . . PUNCT taxlaw-2806 1122 1 see see VERB taxlaw-2806 1122 2 sugin sugin PROPN taxlaw-2806 1122 3 , , PUNCT taxlaw-2806 1122 4 supra supra PROPN taxlaw-2806 1122 5 note note NOUN taxlaw-2806 1122 6 98 98 NUM taxlaw-2806 1122 7 . . PUNCT taxlaw-2806 1123 1 the the DET taxlaw-2806 1123 2 treasury treasury PROPN taxlaw-2806 1123 3 ’s ’s PART taxlaw-2806 1123 4 2007 2007 NUM taxlaw-2806 1123 5 budget budget NOUN taxlaw-2806 1123 6 moved move VERB taxlaw-2806 1123 7 beyond beyond ADP taxlaw-2806 1123 8 the the DET taxlaw-2806 1123 9 taxing tax VERB taxlaw-2806 1123 10 / / SYM taxlaw-2806 1123 11 spending spending NOUN taxlaw-2806 1123 12 analysis analysis NOUN taxlaw-2806 1123 13 to to PART taxlaw-2806 1123 14 compare compare VERB taxlaw-2806 1123 15 tax tax NOUN taxlaw-2806 1123 16 expenditures expenditure NOUN taxlaw-2806 1123 17 to to ADP taxlaw-2806 1123 18 regulation regulation NOUN taxlaw-2806 1123 19 . . PUNCT taxlaw-2806 1124 1 see see VERB taxlaw-2806 1124 2 office office NOUN taxlaw-2806 1124 3 of of ADP taxlaw-2806 1124 4 mgmt mgmt PROPN taxlaw-2806 1124 5 . . PROPN taxlaw-2806 1124 6 & & CCONJ taxlaw-2806 1124 7 budget budget PROPN taxlaw-2806 1124 8 , , PUNCT taxlaw-2806 1124 9 analytical analytical ADJ taxlaw-2806 1124 10 perspectives perspective NOUN taxlaw-2806 1124 11 , , PUNCT taxlaw-2806 1124 12 budget budget NOUN taxlaw-2806 1124 13 of of ADP taxlaw-2806 1124 14 the the DET taxlaw-2806 1124 15 united united PROPN taxlaw-2806 1124 16 states states PROPN taxlaw-2806 1124 17 , , PUNCT taxlaw-2806 1124 18 fiscal fiscal ADJ taxlaw-2806 1124 19 year year NOUN taxlaw-2806 1124 20 2007 2007 NUM taxlaw-2806 1124 21 , , PUNCT taxlaw-2806 1124 22 at at ADP taxlaw-2806 1124 23 300 300 NUM taxlaw-2806 1124 24 - - SYM taxlaw-2806 1124 25 302 302 NUM taxlaw-2806 1124 26 ( ( PUNCT taxlaw-2806 1124 27 2006 2006 NUM taxlaw-2806 1124 28 ) ) PUNCT taxlaw-2806 1124 29 . . PUNCT taxlaw-2806 1125 1 249 249 NUM taxlaw-2806 1125 2 see see VERB taxlaw-2806 1125 3 , , PUNCT taxlaw-2806 1125 4 e.g. e.g. ADV taxlaw-2806 1125 5 , , PUNCT taxlaw-2806 1125 6 bruce bruce PROPN taxlaw-2806 1125 7 bartlett bartlett PROPN taxlaw-2806 1125 8 , , PUNCT taxlaw-2806 1125 9 spending spend VERB taxlaw-2806 1125 10 through through ADP taxlaw-2806 1125 11 the the DET taxlaw-2806 1125 12 tax tax NOUN taxlaw-2806 1125 13 code code NOUN taxlaw-2806 1125 14 , , PUNCT taxlaw-2806 1125 15 forbes.com forbes.com X taxlaw-2806 1125 16 ( ( PUNCT taxlaw-2806 1125 17 may may PROPN taxlaw-2806 1125 18 28 28 NUM taxlaw-2806 1125 19 , , PUNCT taxlaw-2806 1125 20 2010 2010 NUM taxlaw-2806 1125 21 ) ) PUNCT taxlaw-2806 1125 22 , , PUNCT taxlaw-2806 1125 23 http://www.forbes.com/2010/05/27/finance-economy-tax-code-opinions-columnists-brucebartlett_print.html http://www.forbes.com/2010/05/27/finance-economy-tax-code-opinions-columnists-brucebartlett_print.html PROPN taxlaw-2806 1125 24 ; ; PUNCT taxlaw-2806 1125 25 citizens citizen NOUN taxlaw-2806 1125 26 for for ADP taxlaw-2806 1125 27 tax tax NOUN taxlaw-2806 1125 28 justice justice NOUN taxlaw-2806 1125 29 , , PUNCT taxlaw-2806 1125 30 judging judge VERB taxlaw-2806 1125 31 tax tax NOUN taxlaw-2806 1125 32 expenditures expenditure NOUN taxlaw-2806 1125 33 4 4 NUM taxlaw-2806 1125 34 ( ( PUNCT taxlaw-2806 1125 35 2009 2009 NUM taxlaw-2806 1125 36 ) ) PUNCT taxlaw-2806 1125 37 , , PUNCT taxlaw-2806 1125 38 available available ADJ taxlaw-2806 1125 39 at at ADP taxlaw-2806 1125 40 http://www.ctj.org/pdf/judgingtep1109.pdf http://www.ctj.org/pdf/judgingtep1109.pdf PROPN taxlaw-2806 1125 41 ; ; PUNCT taxlaw-2806 1125 42 gen gen PROPN taxlaw-2806 1125 43 . . PROPN taxlaw-2806 1125 44 accounting accounting PROPN taxlaw-2806 1125 45 office office PROPN taxlaw-2806 1125 46 , , PUNCT taxlaw-2806 1125 47 gao gao PROPN taxlaw-2806 1125 48 / / SYM taxlaw-2806 1125 49 ggd ggd PROPN taxlaw-2806 1125 50 / / SYM taxlaw-2806 1125 51 aimd-94 aimd-94 PROPN taxlaw-2806 1125 52 - - NOUN taxlaw-2806 1125 53 122 122 NUM taxlaw-2806 1125 54 , , PUNCT taxlaw-2806 1125 55 tax tax NOUN taxlaw-2806 1125 56 expenditures expenditure NOUN taxlaw-2806 1125 57 deserve deserve VERB taxlaw-2806 1125 58 more more ADJ taxlaw-2806 1125 59 scrutiny scrutiny NOUN taxlaw-2806 1125 60 2 2 NUM taxlaw-2806 1125 61 ( ( PUNCT taxlaw-2806 1125 62 1994 1994 NUM taxlaw-2806 1125 63 ) ) PUNCT taxlaw-2806 1125 64 , , PUNCT taxlaw-2806 1125 65 available available ADJ taxlaw-2806 1125 66 at at ADP taxlaw-2806 1125 67 http://archive.gao.gov/t2pbat3/151813.pdf http://archive.gao.gov/t2pbat3/151813.pdf NOUN taxlaw-2806 1125 68 . . PUNCT taxlaw-2806 1126 1 2011 2011 NUM taxlaw-2806 1126 2 ] ] PUNCT taxlaw-2806 1126 3 tax tax NOUN taxlaw-2806 1126 4 expenditures expenditure NOUN taxlaw-2806 1126 5 , , PUNCT taxlaw-2806 1126 6 reform reform NOUN taxlaw-2806 1126 7 , , PUNCT taxlaw-2806 1126 8 and and CCONJ taxlaw-2806 1126 9 distributive distributive ADJ taxlaw-2806 1126 10 justice justice NOUN taxlaw-2806 1126 11 41 41 NUM taxlaw-2806 1126 12 tax tax NOUN taxlaw-2806 1126 13 expenditures expenditure NOUN taxlaw-2806 1126 14 will will AUX taxlaw-2806 1126 15 not not PART taxlaw-2806 1126 16 produce produce VERB taxlaw-2806 1126 17 the the DET taxlaw-2806 1126 18 $ $ SYM taxlaw-2806 1126 19 1 1 NUM taxlaw-2806 1126 20 trillion trillion NUM taxlaw-2806 1126 21 in in ADP taxlaw-2806 1126 22 revenue revenue NOUN taxlaw-2806 1126 23 that that SCONJ taxlaw-2806 1126 24 tax tax NOUN taxlaw-2806 1126 25 expenditures expenditure NOUN taxlaw-2806 1126 26 currently currently ADV taxlaw-2806 1126 27 cost cost VERB taxlaw-2806 1126 28 . . PUNCT taxlaw-2806 1127 1 this this PRON taxlaw-2806 1127 2 is be AUX taxlaw-2806 1127 3 true true ADJ taxlaw-2806 1127 4 for for ADP taxlaw-2806 1127 5 a a DET taxlaw-2806 1127 6 variety variety NOUN taxlaw-2806 1127 7 of of ADP taxlaw-2806 1127 8 reasons reason NOUN taxlaw-2806 1127 9 . . PUNCT taxlaw-2806 1128 1 first first ADV taxlaw-2806 1128 2 , , PUNCT taxlaw-2806 1128 3 a a DET taxlaw-2806 1128 4 tax tax NOUN taxlaw-2806 1128 5 expenditure expenditure NOUN taxlaw-2806 1128 6 may may AUX taxlaw-2806 1128 7 carry carry VERB taxlaw-2806 1128 8 out out ADP taxlaw-2806 1128 9 a a DET taxlaw-2806 1128 10 policy policy NOUN taxlaw-2806 1128 11 that that PRON taxlaw-2806 1128 12 congress congress PROPN taxlaw-2806 1128 13 will will AUX taxlaw-2806 1128 14 want want VERB taxlaw-2806 1128 15 to to PART taxlaw-2806 1128 16 replace replace VERB taxlaw-2806 1128 17 with with ADP taxlaw-2806 1128 18 a a DET taxlaw-2806 1128 19 direct direct ADJ taxlaw-2806 1128 20 spending spending NOUN taxlaw-2806 1128 21 program program NOUN taxlaw-2806 1128 22 . . PUNCT taxlaw-2806 1129 1 second second ADJ taxlaw-2806 1129 2 , , PUNCT taxlaw-2806 1129 3 the the DET taxlaw-2806 1129 4 revenue revenue NOUN taxlaw-2806 1129 5 cost cost NOUN taxlaw-2806 1129 6 of of ADP taxlaw-2806 1129 7 tax tax NOUN taxlaw-2806 1129 8 expenditures expenditure NOUN taxlaw-2806 1129 9 can can AUX taxlaw-2806 1129 10 not not PART taxlaw-2806 1129 11 be be AUX taxlaw-2806 1129 12 added add VERB taxlaw-2806 1129 13 up up ADP taxlaw-2806 1129 14 to to PART taxlaw-2806 1129 15 produce produce VERB taxlaw-2806 1129 16 a a DET taxlaw-2806 1129 17 total total ADJ taxlaw-2806 1129 18 revenue revenue NOUN taxlaw-2806 1129 19 loss loss NOUN taxlaw-2806 1129 20 ( ( PUNCT taxlaw-2806 1129 21 or or CCONJ taxlaw-2806 1129 22 recoupment recoupment NOUN taxlaw-2806 1129 23 ) ) PUNCT taxlaw-2806 1129 24 because because SCONJ taxlaw-2806 1129 25 tax tax NOUN taxlaw-2806 1129 26 expenditures expenditure NOUN taxlaw-2806 1129 27 may may AUX taxlaw-2806 1129 28 interact interact VERB taxlaw-2806 1129 29 in in ADP taxlaw-2806 1129 30 a a DET taxlaw-2806 1129 31 way way NOUN taxlaw-2806 1129 32 that that PRON taxlaw-2806 1129 33 misstates misstate VERB taxlaw-2806 1129 34 total total ADJ taxlaw-2806 1129 35 revenue revenue NOUN taxlaw-2806 1129 36 loss loss NOUN taxlaw-2806 1129 37 when when SCONJ taxlaw-2806 1129 38 aggregated.250 aggregated.250 ADV taxlaw-2806 1129 39 third third ADJ taxlaw-2806 1129 40 , , PUNCT taxlaw-2806 1129 41 scoring scoring NOUN taxlaw-2806 1129 42 of of ADP taxlaw-2806 1129 43 tax tax NOUN taxlaw-2806 1129 44 expenditures expenditure NOUN taxlaw-2806 1129 45 may may AUX taxlaw-2806 1129 46 be be AUX taxlaw-2806 1129 47 mistaken mistaken ADJ taxlaw-2806 1129 48 because because SCONJ taxlaw-2806 1129 49 of of ADP taxlaw-2806 1129 50 projected project VERB taxlaw-2806 1129 51 behavioral behavioral ADJ taxlaw-2806 1129 52 effects effect NOUN taxlaw-2806 1129 53 . . PUNCT taxlaw-2806 1130 1 fourth fourth ADJ taxlaw-2806 1130 2 , , PUNCT taxlaw-2806 1130 3 tax tax NOUN taxlaw-2806 1130 4 expenditures expenditure NOUN taxlaw-2806 1130 5 in in ADP taxlaw-2806 1130 6 the the DET taxlaw-2806 1130 7 form form NOUN taxlaw-2806 1130 8 of of ADP taxlaw-2806 1130 9 exclusions exclusion NOUN taxlaw-2806 1130 10 and and CCONJ taxlaw-2806 1130 11 deductions deduction NOUN taxlaw-2806 1130 12 are be AUX taxlaw-2806 1130 13 dependent dependent ADJ taxlaw-2806 1130 14 on on ADP taxlaw-2806 1130 15 tax tax NOUN taxlaw-2806 1130 16 rates rate NOUN taxlaw-2806 1130 17 , , PUNCT taxlaw-2806 1130 18 which which PRON taxlaw-2806 1130 19 would would AUX taxlaw-2806 1130 20 be be AUX taxlaw-2806 1130 21 lower low ADJ taxlaw-2806 1130 22 in in ADP taxlaw-2806 1130 23 a a DET taxlaw-2806 1130 24 code code NOUN taxlaw-2806 1130 25 without without ADP taxlaw-2806 1130 26 any any DET taxlaw-2806 1130 27 tax tax NOUN taxlaw-2806 1130 28 expenditures expenditure NOUN taxlaw-2806 1130 29 . . PUNCT taxlaw-2806 1131 1 tax tax NOUN taxlaw-2806 1131 2 expenditures expenditure NOUN taxlaw-2806 1131 3 differ differ VERB taxlaw-2806 1131 4 from from ADP taxlaw-2806 1131 5 each each DET taxlaw-2806 1131 6 other other ADJ taxlaw-2806 1131 7 because because SCONJ taxlaw-2806 1131 8 they they PRON taxlaw-2806 1131 9 reflect reflect VERB taxlaw-2806 1131 10 different different ADJ taxlaw-2806 1131 11 spending spending NOUN taxlaw-2806 1131 12 policies policy NOUN taxlaw-2806 1131 13 , , PUNCT taxlaw-2806 1131 14 and and CCONJ taxlaw-2806 1131 15 consequently consequently ADV taxlaw-2806 1131 16 can can AUX taxlaw-2806 1131 17 not not PART taxlaw-2806 1131 18 be be AUX taxlaw-2806 1131 19 treated treat VERB taxlaw-2806 1131 20 as as ADP taxlaw-2806 1131 21 monolithic monolithic ADJ taxlaw-2806 1131 22 . . PUNCT taxlaw-2806 1132 1 rather rather ADV taxlaw-2806 1132 2 than than ADP taxlaw-2806 1132 3 repealing repeal VERB taxlaw-2806 1132 4 all all DET taxlaw-2806 1132 5 tax tax NOUN taxlaw-2806 1132 6 expenditures expenditure NOUN taxlaw-2806 1132 7 , , PUNCT taxlaw-2806 1132 8 it it PRON taxlaw-2806 1132 9 might might AUX taxlaw-2806 1132 10 be be AUX taxlaw-2806 1132 11 helpful helpful ADJ taxlaw-2806 1132 12 to to PART taxlaw-2806 1132 13 categorize categorize VERB taxlaw-2806 1132 14 tax tax NOUN taxlaw-2806 1132 15 expenditures expenditure NOUN taxlaw-2806 1132 16 along along ADP taxlaw-2806 1132 17 the the DET taxlaw-2806 1132 18 lines line NOUN taxlaw-2806 1132 19 of of ADP taxlaw-2806 1132 20 the the DET taxlaw-2806 1132 21 following follow VERB taxlaw-2806 1132 22 four four NUM taxlaw-2806 1132 23 categories category NOUN taxlaw-2806 1132 24 : : PUNCT taxlaw-2806 1132 25 ( ( PUNCT taxlaw-2806 1132 26 1 1 X taxlaw-2806 1132 27 ) ) PUNCT taxlaw-2806 1132 28 modifications modification NOUN taxlaw-2806 1132 29 to to ADP taxlaw-2806 1132 30 the the DET taxlaw-2806 1132 31 base base NOUN taxlaw-2806 1132 32 that that PRON taxlaw-2806 1132 33 reflect reflect VERB taxlaw-2806 1132 34 reasonable reasonable ADJ taxlaw-2806 1132 35 differences difference NOUN taxlaw-2806 1132 36 about about ADP taxlaw-2806 1132 37 the the DET taxlaw-2806 1132 38 ideal ideal ADJ taxlaw-2806 1132 39 baseline baseline NOUN taxlaw-2806 1132 40 , , PUNCT taxlaw-2806 1132 41 such such ADJ taxlaw-2806 1132 42 as as ADP taxlaw-2806 1132 43 provisions provision NOUN taxlaw-2806 1132 44 that that PRON taxlaw-2806 1132 45 make make VERB taxlaw-2806 1132 46 the the DET taxlaw-2806 1132 47 system system NOUN taxlaw-2806 1132 48 more more ADJ taxlaw-2806 1132 49 consumption consumption NOUN taxlaw-2806 1132 50 - - PUNCT taxlaw-2806 1132 51 tax tax NOUN taxlaw-2806 1132 52 like like ADP taxlaw-2806 1132 53 and and CCONJ taxlaw-2806 1132 54 less less ADJ taxlaw-2806 1132 55 income income NOUN taxlaw-2806 1132 56 - - PUNCT taxlaw-2806 1132 57 tax tax NOUN taxlaw-2806 1132 58 like like ADP taxlaw-2806 1132 59 ; ; PUNCT taxlaw-2806 1132 60 ( ( PUNCT taxlaw-2806 1132 61 2 2 X taxlaw-2806 1132 62 ) ) PUNCT taxlaw-2806 1132 63 provisions provision NOUN taxlaw-2806 1132 64 that that PRON taxlaw-2806 1132 65 correct correct VERB taxlaw-2806 1132 66 market market NOUN taxlaw-2806 1132 67 failures failure NOUN taxlaw-2806 1132 68 or or CCONJ taxlaw-2806 1132 69 cognitive cognitive ADJ taxlaw-2806 1132 70 biases bias NOUN taxlaw-2806 1132 71 of of ADP taxlaw-2806 1132 72 taxpayers taxpayer NOUN taxlaw-2806 1132 73 ; ; PUNCT taxlaw-2806 1132 74 ( ( PUNCT taxlaw-2806 1132 75 3 3 X taxlaw-2806 1132 76 ) ) PUNCT taxlaw-2806 1132 77 giveaways giveaway NOUN taxlaw-2806 1132 78 to to ADP taxlaw-2806 1132 79 powerful powerful ADJ taxlaw-2806 1132 80 interests interest NOUN taxlaw-2806 1132 81 and and CCONJ taxlaw-2806 1132 82 special special ADJ taxlaw-2806 1132 83 constituents constituent NOUN taxlaw-2806 1132 84 ; ; PUNCT taxlaw-2806 1132 85 and and CCONJ taxlaw-2806 1132 86 ( ( PUNCT taxlaw-2806 1132 87 4 4 X taxlaw-2806 1132 88 ) ) PUNCT taxlaw-2806 1132 89 provisions provision NOUN taxlaw-2806 1132 90 that that PRON taxlaw-2806 1132 91 adjust adjust VERB taxlaw-2806 1132 92 levels level NOUN taxlaw-2806 1132 93 of of ADP taxlaw-2806 1132 94 disposable disposable ADJ taxlaw-2806 1132 95 real real ADJ taxlaw-2806 1132 96 income income NOUN taxlaw-2806 1132 97 of of ADP taxlaw-2806 1132 98 individuals individual NOUN taxlaw-2806 1132 99 . . PUNCT taxlaw-2806 1133 1 each each DET taxlaw-2806 1133 2 statutory statutory ADJ taxlaw-2806 1133 3 provision provision NOUN taxlaw-2806 1133 4 demands demand VERB taxlaw-2806 1133 5 categorization categorization NOUN taxlaw-2806 1133 6 and and CCONJ taxlaw-2806 1133 7 then then ADV taxlaw-2806 1133 8 analysis analysis NOUN taxlaw-2806 1133 9 on on ADP taxlaw-2806 1133 10 its its PRON taxlaw-2806 1133 11 own own ADJ taxlaw-2806 1133 12 terms term NOUN taxlaw-2806 1133 13 . . PUNCT taxlaw-2806 1134 1 only only ADV taxlaw-2806 1134 2 the the DET taxlaw-2806 1134 3 provisions provision NOUN taxlaw-2806 1134 4 in in ADP taxlaw-2806 1134 5 category category NOUN taxlaw-2806 1134 6 3 3 NUM taxlaw-2806 1134 7 are be AUX taxlaw-2806 1134 8 clear clear ADJ taxlaw-2806 1134 9 candidates candidate NOUN taxlaw-2806 1134 10 for for ADP taxlaw-2806 1134 11 quick quick ADJ taxlaw-2806 1134 12 repeal repeal NOUN taxlaw-2806 1134 13 . . PUNCT taxlaw-2806 1135 1 category category NOUN taxlaw-2806 1135 2 1 1 NUM taxlaw-2806 1135 3 may may AUX taxlaw-2806 1135 4 be be AUX taxlaw-2806 1135 5 the the DET taxlaw-2806 1135 6 least least ADV taxlaw-2806 1135 7 appropriate appropriate ADJ taxlaw-2806 1135 8 to to ADP taxlaw-2806 1135 9 place place NOUN taxlaw-2806 1135 10 on on ADP taxlaw-2806 1135 11 the the DET taxlaw-2806 1135 12 reform reform NOUN taxlaw-2806 1135 13 chopping chop VERB taxlaw-2806 1135 14 block block NOUN taxlaw-2806 1135 15 because because SCONJ taxlaw-2806 1135 16 these these DET taxlaw-2806 1135 17 provisions provision NOUN taxlaw-2806 1135 18 most most ADV taxlaw-2806 1135 19 closely closely ADV taxlaw-2806 1135 20 resemble resemble VERB taxlaw-2806 1135 21 the the DET taxlaw-2806 1135 22 ones one NOUN taxlaw-2806 1135 23 that that PRON taxlaw-2806 1135 24 we we PRON taxlaw-2806 1135 25 treat treat VERB taxlaw-2806 1135 26 as as ADV taxlaw-2806 1135 27 integral integral ADJ taxlaw-2806 1135 28 to to ADP taxlaw-2806 1135 29 the the DET taxlaw-2806 1135 30 tax tax NOUN taxlaw-2806 1135 31 system system NOUN taxlaw-2806 1135 32 . . PUNCT taxlaw-2806 1136 1 251 251 NUM taxlaw-2806 1136 2 these these PRON taxlaw-2806 1136 3 are be AUX taxlaw-2806 1136 4 provisions provision NOUN taxlaw-2806 1136 5 that that PRON taxlaw-2806 1136 6 make make VERB taxlaw-2806 1136 7 the the DET taxlaw-2806 1136 8 tax tax NOUN taxlaw-2806 1136 9 system system NOUN taxlaw-2806 1136 10 a a DET taxlaw-2806 1136 11 hybrid hybrid ADJ taxlaw-2806 1136 12 incomeconsumption incomeconsumption NOUN taxlaw-2806 1136 13 tax tax NOUN taxlaw-2806 1136 14 , , PUNCT taxlaw-2806 1136 15 and and CCONJ taxlaw-2806 1136 16 they they PRON taxlaw-2806 1136 17 are be AUX taxlaw-2806 1136 18 in in ADP taxlaw-2806 1136 19 the the DET taxlaw-2806 1136 20 code code NOUN taxlaw-2806 1136 21 because because SCONJ taxlaw-2806 1136 22 there there PRON taxlaw-2806 1136 23 is be VERB taxlaw-2806 1136 24 no no DET taxlaw-2806 1136 25 consensus consensus NOUN taxlaw-2806 1136 26 on on ADP taxlaw-2806 1136 27 an an DET taxlaw-2806 1136 28 ideal ideal ADJ taxlaw-2806 1136 29 tax tax NOUN taxlaw-2806 1136 30 base base NOUN taxlaw-2806 1136 31 . . PUNCT taxlaw-2806 1137 1 the the DET taxlaw-2806 1137 2 baseline baseline NOUN taxlaw-2806 1137 3 in in ADP taxlaw-2806 1137 4 the the DET taxlaw-2806 1137 5 tax tax NOUN taxlaw-2806 1137 6 expenditure expenditure NOUN taxlaw-2806 1137 7 budget budget NOUN taxlaw-2806 1137 8 does do AUX taxlaw-2806 1137 9 not not PART taxlaw-2806 1137 10 represent represent VERB taxlaw-2806 1137 11 an an DET taxlaw-2806 1137 12 ideal ideal NOUN taxlaw-2806 1137 13 to to PART taxlaw-2806 1137 14 achieve achieve VERB taxlaw-2806 1137 15 , , PUNCT taxlaw-2806 1137 16 but but CCONJ taxlaw-2806 1137 17 rather rather ADV taxlaw-2806 1137 18 a a DET taxlaw-2806 1137 19 reference reference NOUN taxlaw-2806 1137 20 for for ADP taxlaw-2806 1137 21 information information NOUN taxlaw-2806 1137 22 . . PUNCT taxlaw-2806 1138 1 the the DET taxlaw-2806 1138 2 provisions provision NOUN taxlaw-2806 1138 3 in in ADP taxlaw-2806 1138 4 the the DET taxlaw-2806 1138 5 code code NOUN taxlaw-2806 1138 6 that that PRON taxlaw-2806 1138 7 provide provide VERB taxlaw-2806 1138 8 tax tax NOUN taxlaw-2806 1138 9 benefits benefit NOUN taxlaw-2806 1138 10 to to ADP taxlaw-2806 1138 11 retirement retirement NOUN taxlaw-2806 1138 12 savings saving NOUN taxlaw-2806 1138 13 , , PUNCT taxlaw-2806 1138 14 such such ADJ taxlaw-2806 1138 15 as as ADP taxlaw-2806 1138 16 401(k 401(k NOUN taxlaw-2806 1138 17 ) ) PUNCT taxlaw-2806 1138 18 plans plan NOUN taxlaw-2806 1138 19 and and CCONJ taxlaw-2806 1138 20 roth roth NOUN taxlaw-2806 1138 21 iras ira NOUN taxlaw-2806 1138 22 , , PUNCT taxlaw-2806 1138 23 as as ADV taxlaw-2806 1138 24 well well ADV taxlaw-2806 1138 25 as as ADP taxlaw-2806 1138 26 the the DET taxlaw-2806 1138 27 deductions deduction NOUN taxlaw-2806 1138 28 for for ADP taxlaw-2806 1138 29 capital capital NOUN taxlaw-2806 1138 30 investment investment NOUN taxlaw-2806 1138 31 , , PUNCT taxlaw-2806 1138 32 252 252 NUM taxlaw-2806 1138 33 fit fit ADJ taxlaw-2806 1138 34 into into ADP taxlaw-2806 1138 35 this this DET taxlaw-2806 1138 36 category category NOUN taxlaw-2806 1138 37 . . PUNCT taxlaw-2806 1139 1 while while SCONJ taxlaw-2806 1139 2 they they PRON taxlaw-2806 1139 3 may may AUX taxlaw-2806 1139 4 be be AUX taxlaw-2806 1139 5 characterized characterize VERB taxlaw-2806 1139 6 as as ADP taxlaw-2806 1139 7 tax tax NOUN taxlaw-2806 1139 8 expenditures expenditure NOUN taxlaw-2806 1139 9 , , PUNCT taxlaw-2806 1139 10 their their PRON taxlaw-2806 1139 11 function function NOUN taxlaw-2806 1139 12 in in ADP taxlaw-2806 1139 13 the the DET taxlaw-2806 1139 14 law law NOUN taxlaw-2806 1139 15 is be AUX taxlaw-2806 1139 16 to to PART taxlaw-2806 1139 17 modulate modulate VERB taxlaw-2806 1139 18 the the DET taxlaw-2806 1139 19 income income NOUN taxlaw-2806 1139 20 base base NOUN taxlaw-2806 1139 21 . . PUNCT taxlaw-2806 1140 1 there there PRON taxlaw-2806 1140 2 is be VERB taxlaw-2806 1140 3 no no DET taxlaw-2806 1140 4 shortage shortage NOUN taxlaw-2806 1140 5 of of ADP taxlaw-2806 1140 6 debate debate NOUN taxlaw-2806 1140 7 on on ADP taxlaw-2806 1140 8 what what PRON taxlaw-2806 1140 9 the the DET taxlaw-2806 1140 10 best good ADJ taxlaw-2806 1140 11 tax tax NOUN taxlaw-2806 1140 12 base base NOUN taxlaw-2806 1140 13 is be AUX taxlaw-2806 1140 14 , , PUNCT taxlaw-2806 1140 15 and and CCONJ taxlaw-2806 1140 16 calling call VERB taxlaw-2806 1140 17 these these DET taxlaw-2806 1140 18 provisions provision NOUN taxlaw-2806 1140 19 tax tax NOUN taxlaw-2806 1140 20 expenditures expenditure NOUN taxlaw-2806 1140 21 and and CCONJ taxlaw-2806 1140 22 repealing repeal VERB taxlaw-2806 1140 23 them they PRON taxlaw-2806 1140 24 on on ADP taxlaw-2806 1140 25 that that DET taxlaw-2806 1140 26 ground ground NOUN taxlaw-2806 1140 27 ignores ignore VERB taxlaw-2806 1140 28 the the DET taxlaw-2806 1140 29 much much ADV taxlaw-2806 1140 30 more more ADV taxlaw-2806 1140 31 substantive substantive ADJ taxlaw-2806 1140 32 discussion discussion NOUN taxlaw-2806 1140 33 of of ADP taxlaw-2806 1140 34 this this DET taxlaw-2806 1140 35 issue issue NOUN taxlaw-2806 1140 36 taking take VERB taxlaw-2806 1140 37 place place NOUN taxlaw-2806 1140 38 in in ADP taxlaw-2806 1140 39 the the DET taxlaw-2806 1140 40 academic academic ADJ taxlaw-2806 1140 41 literature.253 literature.253 ADJ taxlaw-2806 1140 42 elimination elimination NOUN taxlaw-2806 1140 43 of of ADP taxlaw-2806 1140 44 the the DET taxlaw-2806 1140 45 provisions provision NOUN taxlaw-2806 1140 46 that that PRON taxlaw-2806 1140 47 fall fall VERB taxlaw-2806 1140 48 in in ADP taxlaw-2806 1140 49 category category NOUN taxlaw-2806 1140 50 2 2 NUM taxlaw-2806 1140 51 could could AUX taxlaw-2806 1140 52 undermine undermine VERB taxlaw-2806 1140 53 the the DET taxlaw-2806 1140 54 growth growth NOUN taxlaw-2806 1140 55 goals goal NOUN taxlaw-2806 1140 56 that that PRON taxlaw-2806 1140 57 are be AUX taxlaw-2806 1140 58 so so ADV taxlaw-2806 1140 59 prevalent prevalent ADJ taxlaw-2806 1140 60 in in ADP taxlaw-2806 1140 61 the the DET taxlaw-2806 1140 62 debate debate NOUN taxlaw-2806 1140 63 about about ADP taxlaw-2806 1140 64 tax tax NOUN taxlaw-2806 1140 65 reform reform NOUN taxlaw-2806 1140 66 today.254 today.254 VERB taxlaw-2806 1140 67 these these DET taxlaw-2806 1140 68 provisions provision NOUN taxlaw-2806 1140 69 are be AUX taxlaw-2806 1140 70 designed design VERB taxlaw-2806 1140 71 to to PART taxlaw-2806 1140 72 improve improve VERB taxlaw-2806 1140 73 efficiency efficiency NOUN taxlaw-2806 1140 74 , , PUNCT taxlaw-2806 1140 75 so so SCONJ taxlaw-2806 1140 76 they they PRON taxlaw-2806 1140 77 should should AUX taxlaw-2806 1140 78 be be AUX taxlaw-2806 1140 79 welcomed welcome VERB taxlaw-2806 1140 80 by by ADP taxlaw-2806 1140 81 the the DET taxlaw-2806 1140 82 tax tax NOUN taxlaw-2806 1140 83 reformers reformer NOUN taxlaw-2806 1140 84 who who PRON taxlaw-2806 1140 85 care care VERB taxlaw-2806 1140 86 most most ADJ taxlaw-2806 1140 87 about about ADP taxlaw-2806 1140 88 growth growth NOUN taxlaw-2806 1140 89 and and CCONJ taxlaw-2806 1140 90 efficiency efficiency NOUN taxlaw-2806 1140 91 . . PUNCT taxlaw-2806 1141 1 for for ADP taxlaw-2806 1141 2 example example NOUN taxlaw-2806 1141 3 , , PUNCT taxlaw-2806 1141 4 tax tax NOUN taxlaw-2806 1141 5 benefits benefit NOUN taxlaw-2806 1141 6 for for ADP taxlaw-2806 1141 7 development development NOUN taxlaw-2806 1141 8 of of ADP taxlaw-2806 1141 9 alternative alternative ADJ taxlaw-2806 1141 10 energies energy NOUN taxlaw-2806 1141 11 fall fall VERB taxlaw-2806 1141 12 in in ADP taxlaw-2806 1141 13 this this DET taxlaw-2806 1141 14 category category NOUN taxlaw-2806 1141 15 . . PUNCT taxlaw-2806 1142 1 individuals individual NOUN taxlaw-2806 1142 2 fail fail VERB taxlaw-2806 1142 3 to to PART taxlaw-2806 1142 4 account account VERB taxlaw-2806 1142 5 for for ADP taxlaw-2806 1142 6 the the DET taxlaw-2806 1142 7 environmental environmental ADJ taxlaw-2806 1142 8 and and CCONJ taxlaw-2806 1142 9 political political ADJ taxlaw-2806 1142 10 costs cost NOUN taxlaw-2806 1142 11 of of ADP taxlaw-2806 1142 12 fossil fossil ADJ taxlaw-2806 1142 13 fuels fuel NOUN taxlaw-2806 1142 14 , , PUNCT taxlaw-2806 1142 15 but but CCONJ taxlaw-2806 1142 16 alternative alternative ADJ taxlaw-2806 1142 17 energy energy NOUN taxlaw-2806 1142 18 is be AUX taxlaw-2806 1142 19 too too ADV taxlaw-2806 1142 20 expensive expensive ADJ taxlaw-2806 1142 21 to to PART taxlaw-2806 1142 22 compete compete VERB taxlaw-2806 1142 23 with with ADP taxlaw-2806 1142 24 the the DET taxlaw-2806 1142 25 artificially artificially ADV taxlaw-2806 1142 26 low low ADJ taxlaw-2806 1142 27 price price NOUN taxlaw-2806 1142 28 of of ADP taxlaw-2806 1142 29 fossil fossil ADJ taxlaw-2806 1142 30 fuels fuel NOUN taxlaw-2806 1142 31 . . PUNCT taxlaw-2806 1143 1 tax tax NOUN taxlaw-2806 1143 2 benefits benefit NOUN taxlaw-2806 1143 3 for for ADP taxlaw-2806 1143 4 alternative alternative ADJ taxlaw-2806 1143 5 energies energy NOUN taxlaw-2806 1143 6 alter alter VERB taxlaw-2806 1143 7 the the DET taxlaw-2806 1143 8 market market NOUN taxlaw-2806 1143 9 price price NOUN taxlaw-2806 1143 10 to to PART taxlaw-2806 1143 11 make make VERB taxlaw-2806 1143 12 such such ADJ taxlaw-2806 1143 13 energies energy NOUN taxlaw-2806 1143 14 more more ADV taxlaw-2806 1143 15 competitive competitive ADJ taxlaw-2806 1143 16 . . PUNCT taxlaw-2806 1144 1 correcting correct VERB taxlaw-2806 1144 2 market market NOUN taxlaw-2806 1144 3 failures failure NOUN taxlaw-2806 1144 4 improves improve VERB taxlaw-2806 1144 5 efficiency efficiency NOUN taxlaw-2806 1144 6 , , PUNCT taxlaw-2806 1144 7 so so SCONJ taxlaw-2806 1144 8 provisions provision NOUN taxlaw-2806 1144 9 that that PRON taxlaw-2806 1144 10 fall fall VERB taxlaw-2806 1144 11 into into ADP taxlaw-2806 1144 12 this this DET taxlaw-2806 1144 13 category category NOUN taxlaw-2806 1144 14 should should AUX taxlaw-2806 1144 15 not not PART taxlaw-2806 1144 16 be be AUX taxlaw-2806 1144 17 repealed repeal VERB taxlaw-2806 1144 18 in in ADP taxlaw-2806 1144 19 the the DET taxlaw-2806 1144 20 quest quest NOUN taxlaw-2806 1144 21 for for ADP taxlaw-2806 1144 22 efficiency efficiency NOUN taxlaw-2806 1144 23 . . PUNCT taxlaw-2806 1145 1 250 250 NUM taxlaw-2806 1145 2 see see VERB taxlaw-2806 1145 3 office office NOUN taxlaw-2806 1145 4 of of ADP taxlaw-2806 1145 5 mgmt mgmt PROPN taxlaw-2806 1145 6 . . PROPN taxlaw-2806 1145 7 & & CCONJ taxlaw-2806 1145 8 budget budget PROPN taxlaw-2806 1145 9 , , PUNCT taxlaw-2806 1145 10 supra supra PROPN taxlaw-2806 1145 11 note note NOUN taxlaw-2806 1145 12 44 44 NUM taxlaw-2806 1145 13 , , PUNCT taxlaw-2806 1145 14 at at ADP taxlaw-2806 1145 15 2 2 NUM taxlaw-2806 1145 16 . . NOUN taxlaw-2806 1145 17 251 251 NUM taxlaw-2806 1145 18 to to PART taxlaw-2806 1145 19 borrow borrow VERB taxlaw-2806 1145 20 from from ADP taxlaw-2806 1145 21 special special ADJ taxlaw-2806 1145 22 analysis analysis NOUN taxlaw-2806 1145 23 g g NOUN taxlaw-2806 1145 24 , , PUNCT taxlaw-2806 1145 25 these these PRON taxlaw-2806 1145 26 may may AUX taxlaw-2806 1145 27 be be AUX taxlaw-2806 1145 28 elements element NOUN taxlaw-2806 1145 29 “ " PUNCT taxlaw-2806 1145 30 necessary necessary ADJ taxlaw-2806 1145 31 to to PART taxlaw-2806 1145 32 make make VERB taxlaw-2806 1145 33 the the DET taxlaw-2806 1145 34 tax tax NOUN taxlaw-2806 1145 35 operational operational ADJ taxlaw-2806 1145 36 . . PUNCT taxlaw-2806 1145 37 ” " PUNCT taxlaw-2806 1146 1 see see VERB taxlaw-2806 1146 2 office office NOUN taxlaw-2806 1146 3 of of ADP taxlaw-2806 1146 4 mgmt mgmt PROPN taxlaw-2806 1146 5 . . PROPN taxlaw-2806 1146 6 & & CCONJ taxlaw-2806 1146 7 budget budget PROPN taxlaw-2806 1146 8 , , PUNCT taxlaw-2806 1146 9 supra supra PROPN taxlaw-2806 1146 10 note note PROPN taxlaw-2806 1146 11 97 97 NUM taxlaw-2806 1146 12 , , PUNCT taxlaw-2806 1146 13 at at ADP taxlaw-2806 1146 14 3 3 NUM taxlaw-2806 1146 15 . . NOUN taxlaw-2806 1146 16 252 252 NUM taxlaw-2806 1146 17 i.r.c i.r.c NOUN taxlaw-2806 1146 18 . . PUNCT taxlaw-2806 1147 1 § § PROPN taxlaw-2806 1147 2 § § PROPN taxlaw-2806 1147 3 168(k 168(k PROPN taxlaw-2806 1147 4 ) ) PUNCT taxlaw-2806 1147 5 , , PUNCT taxlaw-2806 1147 6 179 179 NUM taxlaw-2806 1147 7 ( ( PUNCT taxlaw-2806 1147 8 west west NOUN taxlaw-2806 1147 9 supp supp PROPN taxlaw-2806 1147 10 . . PUNCT taxlaw-2806 1148 1 2010 2010 NUM taxlaw-2806 1148 2 ) ) PUNCT taxlaw-2806 1148 3 . . PUNCT taxlaw-2806 1149 1 253 253 NUM taxlaw-2806 1149 2 the the DET taxlaw-2806 1149 3 income income NOUN taxlaw-2806 1149 4 tax tax NOUN taxlaw-2806 1149 5 / / SYM taxlaw-2806 1149 6 consumption consumption NOUN taxlaw-2806 1149 7 tax tax NOUN taxlaw-2806 1149 8 debate debate NOUN taxlaw-2806 1149 9 is be AUX taxlaw-2806 1149 10 the the DET taxlaw-2806 1149 11 most most ADV taxlaw-2806 1149 12 enduring enduring ADJ taxlaw-2806 1149 13 in in ADP taxlaw-2806 1149 14 all all DET taxlaw-2806 1149 15 tax tax NOUN taxlaw-2806 1149 16 policy policy NOUN taxlaw-2806 1149 17 . . PUNCT taxlaw-2806 1150 1 see see VERB taxlaw-2806 1150 2 , , PUNCT taxlaw-2806 1150 3 e.g. e.g. ADV taxlaw-2806 1150 4 , , PUNCT taxlaw-2806 1150 5 bankman bankman NOUN taxlaw-2806 1150 6 & & CCONJ taxlaw-2806 1150 7 weisbach weisbach NOUN taxlaw-2806 1150 8 , , PUNCT taxlaw-2806 1150 9 supra supra PROPN taxlaw-2806 1150 10 note note PROPN taxlaw-2806 1150 11 221 221 NUM taxlaw-2806 1150 12 ; ; PUNCT taxlaw-2806 1150 13 sanchirico sanchirico NOUN taxlaw-2806 1150 14 , , PUNCT taxlaw-2806 1150 15 supra supra PROPN taxlaw-2806 1150 16 note note NOUN taxlaw-2806 1150 17 221 221 NUM taxlaw-2806 1150 18 . . PUNCT taxlaw-2806 1151 1 254 254 NUM taxlaw-2806 1151 2 see see VERB taxlaw-2806 1151 3 supra supra PROPN taxlaw-2806 1151 4 part part PROPN taxlaw-2806 1151 5 v.a v.a PROPN taxlaw-2806 1151 6 . . PROPN taxlaw-2806 1151 7 42 42 NUM taxlaw-2806 1151 8 columbia columbia PROPN taxlaw-2806 1151 9 journal journal PROPN taxlaw-2806 1151 10 of of ADP taxlaw-2806 1151 11 tax tax NOUN taxlaw-2806 1151 12 law law NOUN taxlaw-2806 1151 13 [ [ X taxlaw-2806 1151 14 vol.3:1 vol.3:1 NOUN taxlaw-2806 1151 15 category category NOUN taxlaw-2806 1151 16 4 4 NUM taxlaw-2806 1151 17 includes include VERB taxlaw-2806 1151 18 all all DET taxlaw-2806 1151 19 the the DET taxlaw-2806 1151 20 provisions provision NOUN taxlaw-2806 1151 21 that that PRON taxlaw-2806 1151 22 adjust adjust VERB taxlaw-2806 1151 23 for for ADP taxlaw-2806 1151 24 taxpaying taxpaying NOUN taxlaw-2806 1151 25 ability ability NOUN taxlaw-2806 1151 26 along along ADP taxlaw-2806 1151 27 any any DET taxlaw-2806 1151 28 dimension dimension NOUN taxlaw-2806 1151 29 . . PUNCT taxlaw-2806 1152 1 it it PRON taxlaw-2806 1152 2 includes include VERB taxlaw-2806 1152 3 credits credit NOUN taxlaw-2806 1152 4 for for ADP taxlaw-2806 1152 5 earners,255 earners,255 PROPN taxlaw-2806 1152 6 child child NOUN taxlaw-2806 1152 7 - - PUNCT taxlaw-2806 1152 8 related relate VERB taxlaw-2806 1152 9 breaks break NOUN taxlaw-2806 1152 10 of of ADP taxlaw-2806 1152 11 all all DET taxlaw-2806 1152 12 kinds,256 kinds,256 PROPN taxlaw-2806 1152 13 special special ADJ taxlaw-2806 1152 14 provisions provision NOUN taxlaw-2806 1152 15 for for ADP taxlaw-2806 1152 16 the the DET taxlaw-2806 1152 17 elderly elderly ADJ taxlaw-2806 1152 18 and and CCONJ taxlaw-2806 1152 19 blind,257 blind,257 NOUN taxlaw-2806 1152 20 state state NOUN taxlaw-2806 1152 21 and and CCONJ taxlaw-2806 1152 22 local local ADJ taxlaw-2806 1152 23 taxes,258 taxes,258 NUM taxlaw-2806 1152 24 medical medical ADJ taxlaw-2806 1152 25 expenses,259 expenses,259 NOUN taxlaw-2806 1152 26 and and CCONJ taxlaw-2806 1152 27 perhaps perhaps ADV taxlaw-2806 1152 28 charitable charitable ADJ taxlaw-2806 1152 29 contributions.260 contributions.260 NOUN taxlaw-2806 1152 30 evaluating evaluate VERB taxlaw-2806 1152 31 these these DET taxlaw-2806 1152 32 provisions provision NOUN taxlaw-2806 1152 33 requires require VERB taxlaw-2806 1152 34 a a DET taxlaw-2806 1152 35 politicalphilosophical politicalphilosophical ADJ taxlaw-2806 1152 36 discussion discussion NOUN taxlaw-2806 1152 37 about about ADP taxlaw-2806 1152 38 what what PRON taxlaw-2806 1152 39 each each DET taxlaw-2806 1152 40 provision provision NOUN taxlaw-2806 1152 41 does do AUX taxlaw-2806 1152 42 and and CCONJ taxlaw-2806 1152 43 how how SCONJ taxlaw-2806 1152 44 it it PRON taxlaw-2806 1152 45 fits fit VERB taxlaw-2806 1152 46 into into ADP taxlaw-2806 1152 47 the the DET taxlaw-2806 1152 48 social social ADJ taxlaw-2806 1152 49 fabric fabric NOUN taxlaw-2806 1152 50 . . PUNCT taxlaw-2806 1153 1 some some PRON taxlaw-2806 1153 2 of of ADP taxlaw-2806 1153 3 this this DET taxlaw-2806 1153 4 discussion discussion NOUN taxlaw-2806 1153 5 has have AUX taxlaw-2806 1153 6 been be AUX taxlaw-2806 1153 7 taking take VERB taxlaw-2806 1153 8 place place NOUN taxlaw-2806 1153 9 in in ADP taxlaw-2806 1153 10 the the DET taxlaw-2806 1153 11 academic academic ADJ taxlaw-2806 1153 12 literature literature NOUN taxlaw-2806 1153 13 , , PUNCT taxlaw-2806 1153 14 but but CCONJ taxlaw-2806 1153 15 not not PART taxlaw-2806 1153 16 in in ADP taxlaw-2806 1153 17 the the DET taxlaw-2806 1153 18 current current ADJ taxlaw-2806 1153 19 discussion discussion NOUN taxlaw-2806 1153 20 of of ADP taxlaw-2806 1153 21 tax tax NOUN taxlaw-2806 1153 22 expenditure expenditure NOUN taxlaw-2806 1153 23 repeal repeal NOUN taxlaw-2806 1153 24 and and CCONJ taxlaw-2806 1153 25 reform reform NOUN taxlaw-2806 1153 26 . . PUNCT taxlaw-2806 1154 1 child child NOUN taxlaw-2806 1154 2 tax tax NOUN taxlaw-2806 1154 3 benefits benefit NOUN taxlaw-2806 1154 4 , , PUNCT taxlaw-2806 1154 5 for for ADP taxlaw-2806 1154 6 example example NOUN taxlaw-2806 1154 7 , , PUNCT taxlaw-2806 1154 8 reveal reveal VERB taxlaw-2806 1154 9 ideas idea NOUN taxlaw-2806 1154 10 about about ADP taxlaw-2806 1154 11 family family NOUN taxlaw-2806 1154 12 and and CCONJ taxlaw-2806 1154 13 community.261 community.261 NOUN taxlaw-2806 1154 14 payments payment NOUN taxlaw-2806 1154 15 per per ADP taxlaw-2806 1154 16 child child NOUN taxlaw-2806 1154 17 , , PUNCT taxlaw-2806 1154 18 like like ADP taxlaw-2806 1154 19 the the DET taxlaw-2806 1154 20 child child NOUN taxlaw-2806 1154 21 tax tax NOUN taxlaw-2806 1154 22 credit,262 credit,262 PROPN taxlaw-2806 1154 23 reflect reflect VERB taxlaw-2806 1154 24 the the DET taxlaw-2806 1154 25 notion notion NOUN taxlaw-2806 1154 26 that that SCONJ taxlaw-2806 1154 27 families family NOUN taxlaw-2806 1154 28 with with ADP taxlaw-2806 1154 29 children child NOUN taxlaw-2806 1154 30 have have AUX taxlaw-2806 1154 31 less less ADJ taxlaw-2806 1154 32 ability ability NOUN taxlaw-2806 1154 33 to to PART taxlaw-2806 1154 34 pay pay VERB taxlaw-2806 1154 35 tax tax NOUN taxlaw-2806 1154 36 and and CCONJ taxlaw-2806 1154 37 that that SCONJ taxlaw-2806 1154 38 children child NOUN taxlaw-2806 1154 39 are be AUX taxlaw-2806 1154 40 entitled entitle VERB taxlaw-2806 1154 41 to to PART taxlaw-2806 1154 42 support support VERB taxlaw-2806 1154 43 from from ADP taxlaw-2806 1154 44 other other ADJ taxlaw-2806 1154 45 members member NOUN taxlaw-2806 1154 46 of of ADP taxlaw-2806 1154 47 society society NOUN taxlaw-2806 1154 48 beside beside ADP taxlaw-2806 1154 49 their their PRON taxlaw-2806 1154 50 parents parent NOUN taxlaw-2806 1154 51 . . PUNCT taxlaw-2806 1155 1 these these PRON taxlaw-2806 1155 2 are be AUX taxlaw-2806 1155 3 the the DET taxlaw-2806 1155 4 provisions provision NOUN taxlaw-2806 1155 5 that that PRON taxlaw-2806 1155 6 affect affect VERB taxlaw-2806 1155 7 the the DET taxlaw-2806 1155 8 core core NOUN taxlaw-2806 1155 9 concerns concern NOUN taxlaw-2806 1155 10 of of ADP taxlaw-2806 1155 11 tax tax NOUN taxlaw-2806 1155 12 policy policy NOUN taxlaw-2806 1155 13 — — PUNCT taxlaw-2806 1155 14 what what PRON taxlaw-2806 1155 15 individuals individual NOUN taxlaw-2806 1155 16 and and CCONJ taxlaw-2806 1155 17 society society NOUN taxlaw-2806 1155 18 owe owe VERB taxlaw-2806 1155 19 to to ADP taxlaw-2806 1155 20 each each DET taxlaw-2806 1155 21 other other ADJ taxlaw-2806 1155 22 . . PUNCT taxlaw-2806 1156 1 these these PRON taxlaw-2806 1156 2 are be AUX taxlaw-2806 1156 3 the the DET taxlaw-2806 1156 4 provisions provision NOUN taxlaw-2806 1156 5 that that PRON taxlaw-2806 1156 6 give give VERB taxlaw-2806 1156 7 meaning meaning NOUN taxlaw-2806 1156 8 to to ADP taxlaw-2806 1156 9 who who PRON taxlaw-2806 1156 10 is be AUX taxlaw-2806 1156 11 rich rich ADJ taxlaw-2806 1156 12 and and CCONJ taxlaw-2806 1156 13 who who PRON taxlaw-2806 1156 14 is be AUX taxlaw-2806 1156 15 poor poor ADJ taxlaw-2806 1156 16 in in ADP taxlaw-2806 1156 17 our our PRON taxlaw-2806 1156 18 society society NOUN taxlaw-2806 1156 19 , , PUNCT taxlaw-2806 1156 20 and and CCONJ taxlaw-2806 1156 21 they they PRON taxlaw-2806 1156 22 are be AUX taxlaw-2806 1156 23 crucial crucial ADJ taxlaw-2806 1156 24 to to PART taxlaw-2806 1156 25 have have VERB taxlaw-2806 1156 26 as as ADP taxlaw-2806 1156 27 part part NOUN taxlaw-2806 1156 28 of of ADP taxlaw-2806 1156 29 the the DET taxlaw-2806 1156 30 tax tax NOUN taxlaw-2806 1156 31 system system NOUN taxlaw-2806 1156 32 . . PUNCT taxlaw-2806 1157 1 vii vii PROPN taxlaw-2806 1157 2 . . PROPN taxlaw-2806 1157 3 conclusion conclusion NOUN taxlaw-2806 1157 4 this this DET taxlaw-2806 1157 5 article article NOUN taxlaw-2806 1157 6 is be AUX taxlaw-2806 1157 7 a a DET taxlaw-2806 1157 8 challenge challenge NOUN taxlaw-2806 1157 9 to to ADP taxlaw-2806 1157 10 those those PRON taxlaw-2806 1157 11 who who PRON taxlaw-2806 1157 12 would would AUX taxlaw-2806 1157 13 take take VERB taxlaw-2806 1157 14 the the DET taxlaw-2806 1157 15 quick quick ADJ taxlaw-2806 1157 16 route route NOUN taxlaw-2806 1157 17 to to ADP taxlaw-2806 1157 18 tax tax NOUN taxlaw-2806 1157 19 reform reform NOUN taxlaw-2806 1157 20 by by ADP taxlaw-2806 1157 21 repealing repeal VERB taxlaw-2806 1157 22 all all DET taxlaw-2806 1157 23 tax tax NOUN taxlaw-2806 1157 24 expenditures expenditure NOUN taxlaw-2806 1157 25 . . PUNCT taxlaw-2806 1158 1 it it PRON taxlaw-2806 1158 2 argues argue VERB taxlaw-2806 1158 3 that that SCONJ taxlaw-2806 1158 4 tax tax NOUN taxlaw-2806 1158 5 expenditures expenditure NOUN taxlaw-2806 1158 6 do do AUX taxlaw-2806 1158 7 not not PART taxlaw-2806 1158 8 share share VERB taxlaw-2806 1158 9 enough enough ADJ taxlaw-2806 1158 10 characteristics characteristic NOUN taxlaw-2806 1158 11 to to PART taxlaw-2806 1158 12 warrant warrant VERB taxlaw-2806 1158 13 common common ADJ taxlaw-2806 1158 14 treatment treatment NOUN taxlaw-2806 1158 15 , , PUNCT taxlaw-2806 1158 16 and and CCONJ taxlaw-2806 1158 17 those those PRON taxlaw-2806 1158 18 who who PRON taxlaw-2806 1158 19 would would AUX taxlaw-2806 1158 20 repeal repeal VERB taxlaw-2806 1158 21 them they PRON taxlaw-2806 1158 22 all all PRON taxlaw-2806 1158 23 have have AUX taxlaw-2806 1158 24 failed fail VERB taxlaw-2806 1158 25 to to PART taxlaw-2806 1158 26 understand understand VERB taxlaw-2806 1158 27 the the DET taxlaw-2806 1158 28 role role NOUN taxlaw-2806 1158 29 they they PRON taxlaw-2806 1158 30 play play VERB taxlaw-2806 1158 31 in in ADP taxlaw-2806 1158 32 federal federal ADJ taxlaw-2806 1158 33 policy policy NOUN taxlaw-2806 1158 34 . . PUNCT taxlaw-2806 1159 1 the the DET taxlaw-2806 1159 2 movement movement NOUN taxlaw-2806 1159 3 towards towards ADP taxlaw-2806 1159 4 tax tax NOUN taxlaw-2806 1159 5 reform reform NOUN taxlaw-2806 1159 6 primarily primarily ADV taxlaw-2806 1159 7 for for ADP taxlaw-2806 1159 8 growth growth NOUN taxlaw-2806 1159 9 and and CCONJ taxlaw-2806 1159 10 efficiency efficiency NOUN taxlaw-2806 1159 11 is be AUX taxlaw-2806 1159 12 inconsistent inconsistent ADJ taxlaw-2806 1159 13 with with ADP taxlaw-2806 1159 14 the the DET taxlaw-2806 1159 15 demands demand NOUN taxlaw-2806 1159 16 of of ADP taxlaw-2806 1159 17 tax tax NOUN taxlaw-2806 1159 18 policy policy NOUN taxlaw-2806 1159 19 . . PUNCT taxlaw-2806 1160 1 the the DET taxlaw-2806 1160 2 most most ADV taxlaw-2806 1160 3 distinctive distinctive ADJ taxlaw-2806 1160 4 role role NOUN taxlaw-2806 1160 5 for for ADP taxlaw-2806 1160 6 tax tax NOUN taxlaw-2806 1160 7 policy policy NOUN taxlaw-2806 1160 8 is be AUX taxlaw-2806 1160 9 in in ADP taxlaw-2806 1160 10 distributive distributive ADJ taxlaw-2806 1160 11 justice justice NOUN taxlaw-2806 1160 12 , , PUNCT taxlaw-2806 1160 13 and and CCONJ taxlaw-2806 1160 14 tax tax NOUN taxlaw-2806 1160 15 expenditures expenditure NOUN taxlaw-2806 1160 16 are be AUX taxlaw-2806 1160 17 a a DET taxlaw-2806 1160 18 crucial crucial ADJ taxlaw-2806 1160 19 mechanism mechanism NOUN taxlaw-2806 1160 20 for for ADP taxlaw-2806 1160 21 achieving achieve VERB taxlaw-2806 1160 22 fairness fairness NOUN taxlaw-2806 1160 23 in in ADP taxlaw-2806 1160 24 the the DET taxlaw-2806 1160 25 allocation allocation NOUN taxlaw-2806 1160 26 of of ADP taxlaw-2806 1160 27 government government NOUN taxlaw-2806 1160 28 benefits benefit NOUN taxlaw-2806 1160 29 and and CCONJ taxlaw-2806 1160 30 burdens burden NOUN taxlaw-2806 1160 31 among among ADP taxlaw-2806 1160 32 individuals individual NOUN taxlaw-2806 1160 33 . . PUNCT taxlaw-2806 1161 1 this this DET taxlaw-2806 1161 2 article article NOUN taxlaw-2806 1161 3 calls call VERB taxlaw-2806 1161 4 for for ADP taxlaw-2806 1161 5 recognizing recognize VERB taxlaw-2806 1161 6 tax tax NOUN taxlaw-2806 1161 7 expenditures expenditure NOUN taxlaw-2806 1161 8 as as ADP taxlaw-2806 1161 9 the the DET taxlaw-2806 1161 10 important important ADJ taxlaw-2806 1161 11 distributive distributive ADJ taxlaw-2806 1161 12 tool tool NOUN taxlaw-2806 1161 13 that that SCONJ taxlaw-2806 1161 14 they they PRON taxlaw-2806 1161 15 are be AUX taxlaw-2806 1161 16 , , PUNCT taxlaw-2806 1161 17 and and CCONJ taxlaw-2806 1161 18 demands demand VERB taxlaw-2806 1161 19 greater great ADJ taxlaw-2806 1161 20 understanding understanding NOUN taxlaw-2806 1161 21 of of ADP taxlaw-2806 1161 22 the the DET taxlaw-2806 1161 23 role role NOUN taxlaw-2806 1161 24 of of ADP taxlaw-2806 1161 25 tax tax NOUN taxlaw-2806 1161 26 expenditures expenditure NOUN taxlaw-2806 1161 27 in in ADP taxlaw-2806 1161 28 achieving achieve VERB taxlaw-2806 1161 29 fairness fairness NOUN taxlaw-2806 1161 30 . . PUNCT taxlaw-2806 1162 1 the the DET taxlaw-2806 1162 2 debate debate NOUN taxlaw-2806 1162 3 on on ADP taxlaw-2806 1162 4 tax tax NOUN taxlaw-2806 1162 5 reform reform NOUN taxlaw-2806 1162 6 needs need VERB taxlaw-2806 1162 7 to to PART taxlaw-2806 1162 8 be be AUX taxlaw-2806 1162 9 informed inform VERB taxlaw-2806 1162 10 by by ADP taxlaw-2806 1162 11 a a DET taxlaw-2806 1162 12 richer rich ADJ taxlaw-2806 1162 13 understanding understanding NOUN taxlaw-2806 1162 14 and and CCONJ taxlaw-2806 1162 15 much much ADV taxlaw-2806 1162 16 more more ADJ taxlaw-2806 1162 17 data datum NOUN taxlaw-2806 1162 18 than than SCONJ taxlaw-2806 1162 19 we we PRON taxlaw-2806 1162 20 have have VERB taxlaw-2806 1162 21 today today NOUN taxlaw-2806 1162 22 about about ADP taxlaw-2806 1162 23 what what PRON taxlaw-2806 1162 24 tax tax NOUN taxlaw-2806 1162 25 expenditures expenditure NOUN taxlaw-2806 1162 26 do do AUX taxlaw-2806 1162 27 , , PUNCT taxlaw-2806 1162 28 who who PRON taxlaw-2806 1162 29 benefits benefit VERB taxlaw-2806 1162 30 from from ADP taxlaw-2806 1162 31 them they PRON taxlaw-2806 1162 32 , , PUNCT taxlaw-2806 1162 33 and and CCONJ taxlaw-2806 1162 34 who who PRON taxlaw-2806 1162 35 would would AUX taxlaw-2806 1162 36 bear bear VERB taxlaw-2806 1162 37 the the DET taxlaw-2806 1162 38 inevitable inevitable ADJ taxlaw-2806 1162 39 losses loss NOUN taxlaw-2806 1162 40 that that PRON taxlaw-2806 1162 41 would would AUX taxlaw-2806 1162 42 result result VERB taxlaw-2806 1162 43 from from ADP taxlaw-2806 1162 44 their their PRON taxlaw-2806 1162 45 repeal repeal NOUN taxlaw-2806 1162 46 . . PUNCT taxlaw-2806 1163 1 255 255 NUM taxlaw-2806 1163 2 i.r.c i.r.c NOUN taxlaw-2806 1163 3 . . PUNCT taxlaw-2806 1164 1 § § PROPN taxlaw-2806 1164 2 32 32 NUM taxlaw-2806 1164 3 ( ( PUNCT taxlaw-2806 1164 4 west west NOUN taxlaw-2806 1164 5 supp supp PROPN taxlaw-2806 1164 6 . . PUNCT taxlaw-2806 1165 1 2010 2010 NUM taxlaw-2806 1165 2 ) ) PUNCT taxlaw-2806 1165 3 . . PUNCT taxlaw-2806 1166 1 256 256 NUM taxlaw-2806 1166 2 i.r.c i.r.c NOUN taxlaw-2806 1166 3 . . PUNCT taxlaw-2806 1167 1 § § PROPN taxlaw-2806 1167 2 § § PROPN taxlaw-2806 1167 3 21 21 NUM taxlaw-2806 1167 4 , , PUNCT taxlaw-2806 1167 5 24 24 NUM taxlaw-2806 1167 6 , , PUNCT taxlaw-2806 1167 7 36c 36c NOUN taxlaw-2806 1167 8 , , PUNCT taxlaw-2806 1167 9 129 129 NUM taxlaw-2806 1167 10 , , PUNCT taxlaw-2806 1167 11 151(c 151(c PROPN taxlaw-2806 1167 12 ) ) PUNCT taxlaw-2806 1167 13 ( ( PUNCT taxlaw-2806 1167 14 west west NOUN taxlaw-2806 1167 15 supp supp PROPN taxlaw-2806 1167 16 . . PUNCT taxlaw-2806 1168 1 2010 2010 NUM taxlaw-2806 1168 2 ) ) PUNCT taxlaw-2806 1168 3 . . PUNCT taxlaw-2806 1169 1 257 257 NUM taxlaw-2806 1169 2 i.r.c i.r.c NOUN taxlaw-2806 1169 3 . . PUNCT taxlaw-2806 1170 1 § § PROPN taxlaw-2806 1170 2 63(f 63(f NUM taxlaw-2806 1170 3 ) ) PUNCT taxlaw-2806 1170 4 ( ( PUNCT taxlaw-2806 1170 5 2006 2006 NUM taxlaw-2806 1170 6 ) ) PUNCT taxlaw-2806 1170 7 . . PUNCT taxlaw-2806 1171 1 258 258 NUM taxlaw-2806 1171 2 i.r.c i.r.c NOUN taxlaw-2806 1171 3 . . PUNCT taxlaw-2806 1172 1 § § PROPN taxlaw-2806 1172 2 164 164 NUM taxlaw-2806 1172 3 ( ( PUNCT taxlaw-2806 1172 4 west west NOUN taxlaw-2806 1172 5 supp supp PROPN taxlaw-2806 1172 6 . . PUNCT taxlaw-2806 1173 1 2010 2010 NUM taxlaw-2806 1173 2 ) ) PUNCT taxlaw-2806 1173 3 . . PUNCT taxlaw-2806 1174 1 259 259 NUM taxlaw-2806 1174 2 i.r.c i.r.c NOUN taxlaw-2806 1174 3 . . PUNCT taxlaw-2806 1175 1 § § PROPN taxlaw-2806 1175 2 § § PROPN taxlaw-2806 1175 3 106 106 NUM taxlaw-2806 1175 4 , , PUNCT taxlaw-2806 1175 5 213 213 NUM taxlaw-2806 1175 6 ( ( PUNCT taxlaw-2806 1175 7 west west NOUN taxlaw-2806 1175 8 supp supp PROPN taxlaw-2806 1175 9 . . PUNCT taxlaw-2806 1176 1 2010 2010 NUM taxlaw-2806 1176 2 ) ) PUNCT taxlaw-2806 1176 3 . . PUNCT taxlaw-2806 1177 1 260 260 NUM taxlaw-2806 1177 2 i.r.c i.r.c NOUN taxlaw-2806 1177 3 . . PUNCT taxlaw-2806 1178 1 § § PROPN taxlaw-2806 1178 2 170 170 NUM taxlaw-2806 1178 3 ( ( PUNCT taxlaw-2806 1178 4 west west NOUN taxlaw-2806 1178 5 supp supp PROPN taxlaw-2806 1178 6 . . PUNCT taxlaw-2806 1179 1 2010 2010 NUM taxlaw-2806 1179 2 ) ) PUNCT taxlaw-2806 1179 3 . . PUNCT taxlaw-2806 1180 1 see see PROPN taxlaw-2806 1180 2 andrews andrews PROPN taxlaw-2806 1180 3 , , PUNCT taxlaw-2806 1180 4 supra supra PROPN taxlaw-2806 1180 5 note note NOUN taxlaw-2806 1180 6 189 189 NUM taxlaw-2806 1180 7 . . NOUN taxlaw-2806 1181 1 261 261 NUM taxlaw-2806 1181 2 see see VERB taxlaw-2806 1181 3 generally generally ADV taxlaw-2806 1181 4 anne anne PROPN taxlaw-2806 1181 5 l. l. PROPN taxlaw-2806 1181 6 alstott alstott PROPN taxlaw-2806 1181 7 , , PUNCT taxlaw-2806 1181 8 no no DET taxlaw-2806 1181 9 exit exit NOUN taxlaw-2806 1181 10 : : PUNCT taxlaw-2806 1181 11 what what PRON taxlaw-2806 1181 12 parents parent NOUN taxlaw-2806 1181 13 owe owe VERB taxlaw-2806 1181 14 their their PRON taxlaw-2806 1181 15 children child NOUN taxlaw-2806 1181 16 and and CCONJ taxlaw-2806 1181 17 what what PRON taxlaw-2806 1181 18 society society NOUN taxlaw-2806 1181 19 owes owe VERB taxlaw-2806 1181 20 parents parent NOUN taxlaw-2806 1181 21 ( ( PUNCT taxlaw-2806 1181 22 2005 2005 NUM taxlaw-2806 1181 23 ) ) PUNCT taxlaw-2806 1181 24 ( ( PUNCT taxlaw-2806 1181 25 discussing discuss VERB taxlaw-2806 1181 26 the the DET taxlaw-2806 1181 27 fairness fairness NOUN taxlaw-2806 1181 28 of of ADP taxlaw-2806 1181 29 a a DET taxlaw-2806 1181 30 tax tax NOUN taxlaw-2806 1181 31 system system NOUN taxlaw-2806 1181 32 where where SCONJ taxlaw-2806 1181 33 the the DET taxlaw-2806 1181 34 childless childless NOUN taxlaw-2806 1181 35 subsidize subsidize VERB taxlaw-2806 1181 36 the the DET taxlaw-2806 1181 37 costs cost NOUN taxlaw-2806 1181 38 of of ADP taxlaw-2806 1181 39 those those PRON taxlaw-2806 1181 40 who who PRON taxlaw-2806 1181 41 freely freely ADV taxlaw-2806 1181 42 decide decide VERB taxlaw-2806 1181 43 to to PART taxlaw-2806 1181 44 have have VERB taxlaw-2806 1181 45 children child NOUN taxlaw-2806 1181 46 ) ) PUNCT taxlaw-2806 1181 47 . . PUNCT taxlaw-2806 1182 1 262 262 NUM taxlaw-2806 1182 2 i.r.c i.r.c NOUN taxlaw-2806 1182 3 . . PUNCT taxlaw-2806 1183 1 § § PROPN taxlaw-2806 1183 2 24 24 NUM taxlaw-2806 1183 3 ( ( PUNCT taxlaw-2806 1183 4 west west NOUN taxlaw-2806 1183 5 supp supp PROPN taxlaw-2806 1183 6 . . PUNCT taxlaw-2806 1184 1 2010 2010 NUM taxlaw-2806 1184 2 ) ) PUNCT taxlaw-2806 1184 3 . . PUNCT