id	sid	tid	token	lemma	pos
taxlaw-2824	1	1	the	the	DET
taxlaw-2824	1	2	intricacies	intricacy	NOUN
taxlaw-2824	1	3	of	of	ADP
taxlaw-2824	1	4	tax	tax	NOUN
taxlaw-2824	1	5	and	and	CCONJ
taxlaw-2824	1	6	globalization	globalization	NOUN
taxlaw-2824	1	7	sagit	sagit	VERB
taxlaw-2824	1	8	leviner	leviner	VERB
taxlaw-2824	1	9	reviewing	reviewing	NOUN
taxlaw-2824	1	10	:	:	PUNCT
taxlaw-2824	1	11	global	global	ADJ
taxlaw-2824	1	12	perspectives	perspective	NOUN
taxlaw-2824	1	13	on	on	ADP
taxlaw-2824	1	14	income	income	NOUN
taxlaw-2824	1	15	taxation	taxation	NOUN
taxlaw-2824	1	16	law	law	NOUN
taxlaw-2824	1	17	by	by	ADP
taxlaw-2824	1	18	reuven	reuven	VERB
taxlaw-2824	1	19	s.	s.	PROPN
taxlaw-2824	1	20	avi	avi	PROPN
taxlaw-2824	1	21	-	-	PUNCT
taxlaw-2824	1	22	yonah	yonah	PROPN
taxlaw-2824	1	23	,	,	PUNCT
taxlaw-2824	1	24	nicola	nicola	PROPN
taxlaw-2824	1	25	sartori	sartori	PROPN
taxlaw-2824	1	26	,	,	PUNCT
taxlaw-2824	1	27	&	&	CCONJ
taxlaw-2824	1	28	omri	omri	PROPN
taxlaw-2824	1	29	marian	marian	PROPN
taxlaw-2824	1	30	(	(	PUNCT
taxlaw-2824	1	31	oxford	oxford	PROPN
taxlaw-2824	1	32	,	,	PUNCT
taxlaw-2824	1	33	2011	2011	NUM
taxlaw-2824	1	34	)	)	PUNCT
taxlaw-2824	1	35	abstract	abstract	ADP
taxlaw-2824	1	36	the	the	DET
taxlaw-2824	1	37	intricacies	intricacy	NOUN
taxlaw-2824	1	38	of	of	ADP
taxlaw-2824	1	39	tax	tax	NOUN
taxlaw-2824	1	40	&	&	CCONJ
taxlaw-2824	1	41	globalization	globalization	NOUN
taxlaw-2824	1	42	review	review	NOUN
taxlaw-2824	1	43	explores	explore	VERB
taxlaw-2824	1	44	the	the	DET
taxlaw-2824	1	45	effect	effect	NOUN
taxlaw-2824	1	46	of	of	ADP
taxlaw-2824	1	47	globalization	globalization	NOUN
taxlaw-2824	1	48	on	on	ADP
taxlaw-2824	1	49	taxation	taxation	NOUN
taxlaw-2824	1	50	.	.	PUNCT
taxlaw-2824	2	1	it	it	PRON
taxlaw-2824	2	2	looks	look	VERB
taxlaw-2824	2	3	into	into	ADP
taxlaw-2824	2	4	the	the	DET
taxlaw-2824	2	5	available	available	ADJ
taxlaw-2824	2	6	data	datum	NOUN
taxlaw-2824	2	7	(	(	PUNCT
taxlaw-2824	2	8	particularly	particularly	ADV
taxlaw-2824	2	9	from	from	ADP
taxlaw-2824	2	10	the	the	DET
taxlaw-2824	2	11	oecd	oecd	PROPN
taxlaw-2824	2	12	and	and	CCONJ
taxlaw-2824	2	13	eu	eu	PROPN
taxlaw-2824	2	14	)	)	PUNCT
taxlaw-2824	2	15	to	to	PART
taxlaw-2824	2	16	explore	explore	VERB
taxlaw-2824	2	17	global	global	ADJ
taxlaw-2824	2	18	trends	trend	NOUN
taxlaw-2824	2	19	in	in	ADP
taxlaw-2824	2	20	taxation	taxation	NOUN
taxlaw-2824	2	21	over	over	ADP
taxlaw-2824	2	22	the	the	DET
taxlaw-2824	2	23	past	past	ADJ
taxlaw-2824	2	24	three	three	NUM
taxlaw-2824	2	25	decades	decade	NOUN
taxlaw-2824	2	26	to	to	PART
taxlaw-2824	2	27	evaluate	evaluate	VERB
taxlaw-2824	2	28	whether	whether	SCONJ
taxlaw-2824	2	29	and	and	CCONJ
taxlaw-2824	2	30	to	to	ADP
taxlaw-2824	2	31	what	what	DET
taxlaw-2824	2	32	extent	extent	NOUN
taxlaw-2824	2	33	globalization	globalization	NOUN
taxlaw-2824	2	34	leads	lead	VERB
taxlaw-2824	2	35	to	to	ADP
taxlaw-2824	2	36	convergence	convergence	NOUN
taxlaw-2824	2	37	or	or	CCONJ
taxlaw-2824	2	38	divergence	divergence	NOUN
taxlaw-2824	2	39	of	of	ADP
taxlaw-2824	2	40	national	national	ADJ
taxlaw-2824	2	41	tax	tax	NOUN
taxlaw-2824	2	42	policies	policy	NOUN
taxlaw-2824	2	43	,	,	PUNCT
taxlaw-2824	2	44	and	and	CCONJ
taxlaw-2824	2	45	to	to	PART
taxlaw-2824	2	46	assess	assess	VERB
taxlaw-2824	2	47	the	the	DET
taxlaw-2824	2	48	merit	merit	NOUN
taxlaw-2824	2	49	of	of	ADP
taxlaw-2824	2	50	such	such	ADJ
taxlaw-2824	2	51	changes	change	NOUN
taxlaw-2824	2	52	.	.	PUNCT
taxlaw-2824	3	1			PROPN
taxlaw-2824	3	2	sagit	sagit	VERB
taxlaw-2824	3	3	leviner	levin	ADJ
taxlaw-2824	3	4	is	be	AUX
taxlaw-2824	3	5	an	an	DET
taxlaw-2824	3	6	associate	associate	ADJ
taxlaw-2824	3	7	professor	professor	NOUN
taxlaw-2824	3	8	of	of	ADP
taxlaw-2824	3	9	law	law	NOUN
taxlaw-2824	3	10	at	at	ADP
taxlaw-2824	3	11	suny	suny	PROPN
taxlaw-2824	3	12	buffalo	buffalo	PROPN
taxlaw-2824	3	13	law	law	PROPN
taxlaw-2824	3	14	school	school	NOUN
taxlaw-2824	3	15	and	and	CCONJ
taxlaw-2824	3	16	an	an	DET
taxlaw-2824	3	17	overseas	overseas	ADJ
taxlaw-2824	3	18	affiliated	affiliated	ADJ
taxlaw-2824	3	19	faculty	faculty	NOUN
taxlaw-2824	3	20	with	with	ADP
taxlaw-2824	3	21	ono	ono	PROPN
taxlaw-2824	3	22	academic	academic	PROPN
taxlaw-2824	3	23	college	college	PROPN
taxlaw-2824	3	24	faculty	faculty	NOUN
taxlaw-2824	3	25	of	of	ADP
taxlaw-2824	3	26	law	law	NOUN
taxlaw-2824	3	27	in	in	ADP
taxlaw-2824	3	28	israel	israel	PROPN
taxlaw-2824	3	29	.	.	PUNCT
taxlaw-2824	4	1	the	the	DET
taxlaw-2824	4	2	author	author	NOUN
taxlaw-2824	4	3	is	be	AUX
taxlaw-2824	4	4	thankful	thankful	ADJ
taxlaw-2824	4	5	for	for	ADP
taxlaw-2824	4	6	the	the	DET
taxlaw-2824	4	7	insightful	insightful	ADJ
taxlaw-2824	4	8	contribution	contribution	NOUN
taxlaw-2824	4	9	of	of	ADP
taxlaw-2824	4	10	eric	eric	PROPN
taxlaw-2824	4	11	toder	toder	NOUN
taxlaw-2824	4	12	to	to	ADP
taxlaw-2824	4	13	this	this	DET
taxlaw-2824	4	14	review	review	NOUN
taxlaw-2824	4	15	.	.	PUNCT
taxlaw-2824	5	1	valuable	valuable	ADJ
taxlaw-2824	5	2	comments	comment	NOUN
taxlaw-2824	5	3	on	on	ADP
taxlaw-2824	5	4	and	and	CCONJ
taxlaw-2824	5	5	discussions	discussion	NOUN
taxlaw-2824	5	6	of	of	ADP
taxlaw-2824	5	7	earlier	early	ADJ
taxlaw-2824	5	8	versions	version	NOUN
taxlaw-2824	5	9	of	of	ADP
taxlaw-2824	5	10	this	this	DET
taxlaw-2824	5	11	review	review	NOUN
taxlaw-2824	5	12	were	be	AUX
taxlaw-2824	5	13	also	also	ADV
taxlaw-2824	5	14	offered	offer	VERB
taxlaw-2824	5	15	by	by	ADP
taxlaw-2824	5	16	yariv	yariv	PROPN
taxlaw-2824	5	17	brauner	brauner	NOUN
taxlaw-2824	5	18	,	,	PUNCT
taxlaw-2824	5	19	tsilly	tsilly	ADV
taxlaw-2824	5	20	dagan	dagan	PROPN
taxlaw-2824	5	21	,	,	PUNCT
taxlaw-2824	5	22	david	david	PROPN
taxlaw-2824	5	23	gliksberg	gliksberg	PROPN
taxlaw-2824	5	24	,	,	PUNCT
taxlaw-2824	5	25	victor	victor	PROPN
taxlaw-2824	5	26	fleischer	fleischer	PROPN
taxlaw-2824	5	27	,	,	PUNCT
taxlaw-2824	5	28	diane	diane	NOUN
taxlaw-2824	5	29	ring	ring	PROPN
taxlaw-2824	5	30	,	,	PUNCT
taxlaw-2824	5	31	kirk	kirk	PROPN
taxlaw-2824	5	32	stark	stark	PROPN
taxlaw-2824	5	33	,	,	PUNCT
taxlaw-2824	5	34	nancy	nancy	PROPN
taxlaw-2824	5	35	staudt	staudt	NOUN
taxlaw-2824	5	36	and	and	CCONJ
taxlaw-2824	5	37	the	the	DET
taxlaw-2824	5	38	participants	participant	NOUN
taxlaw-2824	5	39	of	of	ADP
taxlaw-2824	5	40	the	the	DET
taxlaw-2824	5	41	interdisciplinary	interdisciplinary	ADJ
taxlaw-2824	5	42	center	center	NOUN
taxlaw-2824	5	43	faculty	faculty	NOUN
taxlaw-2824	5	44	of	of	ADP
taxlaw-2824	5	45	law	law	PROPN
taxlaw-2824	5	46	international	international	ADJ
taxlaw-2824	5	47	tax	tax	NOUN
taxlaw-2824	5	48	symposium	symposium	NOUN
taxlaw-2824	5	49	,	,	PUNCT
taxlaw-2824	5	50	herzliya	herzliya	PROPN
taxlaw-2824	5	51	,	,	PUNCT
taxlaw-2824	5	52	israel	israel	PROPN
taxlaw-2824	5	53	(	(	PUNCT
taxlaw-2824	5	54	april	april	PROPN
taxlaw-2824	5	55	3013	3013	NUM
taxlaw-2824	5	56	)	)	PUNCT
taxlaw-2824	5	57	,	,	PUNCT
taxlaw-2824	5	58	the	the	DET
taxlaw-2824	5	59	hebrew	hebrew	ADJ
taxlaw-2824	5	60	university	university	NOUN
taxlaw-2824	5	61	faculty	faculty	NOUN
taxlaw-2824	5	62	of	of	ADP
taxlaw-2824	5	63	law	law	NOUN
taxlaw-2824	5	64	tax	tax	NOUN
taxlaw-2824	5	65	colloquium	colloquium	NOUN
taxlaw-2824	5	66	,	,	PUNCT
taxlaw-2824	5	67	jerusalem	jerusalem	PROPN
taxlaw-2824	5	68	,	,	PUNCT
taxlaw-2824	5	69	israel	israel	PROPN
taxlaw-2824	5	70	(	(	PUNCT
taxlaw-2824	5	71	january	january	PROPN
taxlaw-2824	5	72	2013	2013	NUM
taxlaw-2824	5	73	)	)	PUNCT
taxlaw-2824	5	74	,	,	PUNCT
taxlaw-2824	5	75	the	the	DET
taxlaw-2824	5	76	6th	6th	ADJ
taxlaw-2824	5	77	annual	annual	ADJ
taxlaw-2824	5	78	joint	joint	ADJ
taxlaw-2824	5	79	conference	conference	NOUN
taxlaw-2824	5	80	of	of	ADP
taxlaw-2824	5	81	columbia	columbia	PROPN
taxlaw-2824	5	82	university	university	PROPN
taxlaw-2824	5	83	law	law	NOUN
taxlaw-2824	5	84	school	school	NOUN
taxlaw-2824	5	85	and	and	CCONJ
taxlaw-2824	5	86	ono	ono	PROPN
taxlaw-2824	5	87	academic	academic	PROPN
taxlaw-2824	5	88	college	college	PROPN
taxlaw-2824	5	89	,	,	PUNCT
taxlaw-2824	5	90	kiryat	kiryat	PROPN
taxlaw-2824	5	91	ono	ono	PROPN
taxlaw-2824	5	92	,	,	PUNCT
taxlaw-2824	5	93	israel	israel	PROPN
taxlaw-2824	5	94	,	,	PUNCT
taxlaw-2824	5	95	(	(	PUNCT
taxlaw-2824	5	96	june	june	PROPN
taxlaw-2824	5	97	2012	2012	NUM
taxlaw-2824	5	98	)	)	PUNCT
taxlaw-2824	5	99	,	,	PUNCT
taxlaw-2824	5	100	and	and	CCONJ
taxlaw-2824	5	101	the	the	DET
taxlaw-2824	5	102	international	international	ADJ
taxlaw-2824	5	103	society	society	NOUN
taxlaw-2824	5	104	for	for	ADP
taxlaw-2824	5	105	new	new	ADJ
taxlaw-2824	5	106	institutional	institutional	ADJ
taxlaw-2824	5	107	economics	economic	NOUN
taxlaw-2824	5	108	annual	annual	ADJ
taxlaw-2824	5	109	conference	conference	NOUN
taxlaw-2824	5	110	,	,	PUNCT
taxlaw-2824	5	111	usc	usc	PROPN
taxlaw-2824	5	112	gould	gould	PROPN
taxlaw-2824	5	113	school	school	PROPN
taxlaw-2824	5	114	of	of	ADP
taxlaw-2824	5	115	law	law	NOUN
taxlaw-2824	5	116	,	,	PUNCT
taxlaw-2824	5	117	los	los	PROPN
taxlaw-2824	5	118	angeles	angeles	PROPN
taxlaw-2824	5	119	,	,	PUNCT
taxlaw-2824	5	120	ca	can	AUX
taxlaw-2824	5	121	(	(	PUNCT
taxlaw-2824	5	122	june	june	PROPN
taxlaw-2824	5	123	2012	2012	NUM
taxlaw-2824	5	124	)	)	PUNCT
taxlaw-2824	5	125	.	.	PUNCT
taxlaw-2824	6	1	suny	suny	PROPN
taxlaw-2824	6	2	buffalo	buffalo	PROPN
taxlaw-2824	6	3	law	law	PROPN
taxlaw-2824	6	4	student	student	NOUN
taxlaw-2824	6	5	vanessa	vanessa	PROPN
taxlaw-2824	6	6	glushefski	glushefski	PROPN
taxlaw-2824	6	7	provided	provide	VERB
taxlaw-2824	6	8	excellent	excellent	ADJ
taxlaw-2824	6	9	research	research	NOUN
taxlaw-2824	6	10	assistance	assistance	NOUN
taxlaw-2824	6	11	.	.	PUNCT
taxlaw-2824	7	1	208	208	NUM
taxlaw-2824	7	2	columbia	columbia	PROPN
taxlaw-2824	7	3	journal	journal	PROPN
taxlaw-2824	7	4	of	of	ADP
taxlaw-2824	7	5	tax	tax	NOUN
taxlaw-2824	7	6	law	law	NOUN
taxlaw-2824	7	7	[	[	X
taxlaw-2824	7	8	vol.5:207	vol.5:207	PROPN
taxlaw-2824	7	9	i.	i.	PROPN
taxlaw-2824	7	10	introduction	introduction	NOUN
taxlaw-2824	7	11	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2824	8	1	209	209	NUM
taxlaw-2824	8	2	ii	ii	NOUN
taxlaw-2824	8	3	.	.	PUNCT
taxlaw-2824	9	1	globalization	globalization	NOUN
taxlaw-2824	9	2	and	and	CCONJ
taxlaw-2824	9	3	taxation	taxation	NOUN
taxlaw-2824	9	4	law	law	NOUN
taxlaw-2824	9	5	:	:	PUNCT
taxlaw-2824	9	6	the	the	DET
taxlaw-2824	9	7	emergence	emergence	NOUN
taxlaw-2824	9	8	of	of	ADP
taxlaw-2824	9	9	a	a	DET
taxlaw-2824	9	10	closerknit	closerknit	NOUN
taxlaw-2824	9	11	world	world	NOUN
taxlaw-2824	9	12	.........................................................................................................	.........................................................................................................	PROPN
taxlaw-2824	9	13	211	211	NUM
taxlaw-2824	9	14	iii	iii	NOUN
taxlaw-2824	9	15	.	.	PUNCT
taxlaw-2824	9	16	avoiding	avoid	VERB
taxlaw-2824	9	17	the	the	DET
taxlaw-2824	9	18	strains	strain	NOUN
taxlaw-2824	9	19	of	of	ADP
taxlaw-2824	9	20	globalization	globalization	NOUN
taxlaw-2824	9	21	–	–	PUNCT
taxlaw-2824	9	22	cooperation	cooperation	NOUN
taxlaw-2824	9	23	,	,	PUNCT
taxlaw-2824	9	24	harmonization	harmonization	NOUN
taxlaw-2824	9	25	and	and	CCONJ
taxlaw-2824	9	26	other	other	ADJ
taxlaw-2824	9	27	tax	tax	NOUN
taxlaw-2824	9	28	related	relate	VERB
taxlaw-2824	9	29	initiatives	initiative	NOUN
taxlaw-2824	9	30	...................	...................	PUNCT
taxlaw-2824	10	1	219	219	NUM
taxlaw-2824	10	2	iv	iv	NOUN
taxlaw-2824	10	3	.	.	PUNCT
taxlaw-2824	10	4	trends	trend	NOUN
taxlaw-2824	10	5	of	of	ADP
taxlaw-2824	10	6	convergence	convergence	NOUN
taxlaw-2824	10	7	and	and	CCONJ
taxlaw-2824	10	8	divergence	divergence	NOUN
taxlaw-2824	10	9	in	in	ADP
taxlaw-2824	10	10	an	an	DET
taxlaw-2824	10	11	interdependent	interdependent	ADJ
taxlaw-2824	10	12	world	world	NOUN
taxlaw-2824	10	13	...................................................................................................................	...................................................................................................................	PUNCT
taxlaw-2824	11	1	223	223	NUM
taxlaw-2824	11	2	2014	2014	NUM
taxlaw-2824	11	3	]	]	PUNCT
taxlaw-2824	11	4	the	the	DET
taxlaw-2824	11	5	intricacies	intricacy	NOUN
taxlaw-2824	11	6	of	of	ADP
taxlaw-2824	11	7	tax	tax	NOUN
taxlaw-2824	11	8	and	and	CCONJ
taxlaw-2824	11	9	globalization	globalization	NOUN
taxlaw-2824	11	10	209	209	NUM
taxlaw-2824	11	11	i.	i.	NOUN
taxlaw-2824	11	12	introduction	introduction	NOUN
taxlaw-2824	11	13	“	"	PUNCT
taxlaw-2824	11	14	[	[	X
taxlaw-2824	11	15	t]he	t]he	ADV
taxlaw-2824	11	16	comparative	comparative	ADJ
taxlaw-2824	11	17	study	study	NOUN
taxlaw-2824	11	18	of	of	ADP
taxlaw-2824	11	19	tax	tax	NOUN
taxlaw-2824	11	20	law	law	NOUN
taxlaw-2824	11	21	is	be	AUX
taxlaw-2824	11	22	not	not	PART
taxlaw-2824	11	23	strictly	strictly	ADV
taxlaw-2824	11	24	theoretically	theoretically	ADV
taxlaw-2824	11	25	oriented	orient	VERB
taxlaw-2824	11	26	.	.	PUNCT
taxlaw-2824	11	27	.	.	PUNCT
taxlaw-2824	12	1	.	.	PUNCT
taxlaw-2824	13	1	rather	rather	ADV
taxlaw-2824	13	2	it	it	PRON
taxlaw-2824	13	3	is	be	AUX
taxlaw-2824	13	4	a	a	DET
taxlaw-2824	13	5	study	study	NOUN
taxlaw-2824	13	6	of	of	ADP
taxlaw-2824	13	7	what	what	PRON
taxlaw-2824	13	8	may	may	AUX
taxlaw-2824	13	9	indeed	indeed	ADV
taxlaw-2824	13	10	become	become	VERB
taxlaw-2824	13	11	a	a	DET
taxlaw-2824	13	12	reality	reality	NOUN
taxlaw-2824	13	13	in	in	ADP
taxlaw-2824	13	14	the	the	DET
taxlaw-2824	13	15	foreseeable	foreseeable	ADJ
taxlaw-2824	13	16	future	future	NOUN
taxlaw-2824	13	17	.	.	PUNCT
taxlaw-2824	13	18	.	.	PUNCT
taxlaw-2824	13	19	.	.	PUNCT
taxlaw-2824	14	1	.”1	.”1	PUNCT
taxlaw-2824	15	1	the	the	DET
taxlaw-2824	15	2	field	field	NOUN
taxlaw-2824	15	3	of	of	ADP
taxlaw-2824	15	4	taxation	taxation	NOUN
taxlaw-2824	15	5	is	be	AUX
taxlaw-2824	15	6	often	often	ADV
taxlaw-2824	15	7	criticized	criticize	VERB
taxlaw-2824	15	8	for	for	ADP
taxlaw-2824	15	9	being	be	AUX
taxlaw-2824	15	10	technical	technical	ADJ
taxlaw-2824	15	11	in	in	ADP
taxlaw-2824	15	12	nature	nature	NOUN
taxlaw-2824	15	13	and	and	CCONJ
taxlaw-2824	15	14	lacking	lack	VERB
taxlaw-2824	15	15	a	a	DET
taxlaw-2824	15	16	broad	broad	ADJ
taxlaw-2824	15	17	contextual	contextual	ADJ
taxlaw-2824	15	18	perspective.2	perspective.2	NOUN
taxlaw-2824	15	19	with	with	ADP
taxlaw-2824	15	20	their	their	PRON
taxlaw-2824	15	21	expansive	expansive	ADJ
taxlaw-2824	15	22	comparative	comparative	ADJ
taxlaw-2824	15	23	analysis	analysis	NOUN
taxlaw-2824	15	24	,	,	PUNCT
taxlaw-2824	15	25	avi	avi	NOUN
taxlaw-2824	15	26	-	-	PUNCT
taxlaw-2824	15	27	yonah	yonah	ADJ
taxlaw-2824	15	28	,	,	PUNCT
taxlaw-2824	15	29	sartori	sartori	NOUN
taxlaw-2824	15	30	,	,	PUNCT
taxlaw-2824	15	31	and	and	CCONJ
taxlaw-2824	15	32	marian	marian	PROPN
taxlaw-2824	15	33	(	(	PUNCT
taxlaw-2824	15	34	hereinafter	hereinafter	NOUN
taxlaw-2824	15	35	"	"	PUNCT
taxlaw-2824	15	36	the	the	DET
taxlaw-2824	15	37	authors	author	NOUN
taxlaw-2824	15	38	"	"	PUNCT
taxlaw-2824	15	39	)	)	PUNCT
taxlaw-2824	15	40	underscore	underscore	VERB
taxlaw-2824	15	41	a	a	DET
taxlaw-2824	15	42	new	new	ADJ
taxlaw-2824	15	43	trend	trend	NOUN
taxlaw-2824	15	44	in	in	ADP
taxlaw-2824	15	45	the	the	DET
taxlaw-2824	15	46	study	study	NOUN
taxlaw-2824	15	47	and	and	CCONJ
taxlaw-2824	15	48	teaching	teaching	NOUN
taxlaw-2824	15	49	of	of	ADP
taxlaw-2824	15	50	tax	tax	NOUN
taxlaw-2824	15	51	law	law	NOUN
taxlaw-2824	15	52	by	by	ADP
taxlaw-2824	15	53	relying	rely	VERB
taxlaw-2824	15	54	on	on	ADP
taxlaw-2824	15	55	and	and	CCONJ
taxlaw-2824	15	56	appreciating	appreciate	VERB
taxlaw-2824	15	57	the	the	DET
taxlaw-2824	15	58	value	value	NOUN
taxlaw-2824	15	59	of	of	ADP
taxlaw-2824	15	60	local	local	ADJ
taxlaw-2824	15	61	and	and	CCONJ
taxlaw-2824	15	62	international	international	ADJ
taxlaw-2824	15	63	conditions	condition	NOUN
taxlaw-2824	15	64	that	that	PRON
taxlaw-2824	15	65	affect	affect	VERB
taxlaw-2824	15	66	taxation.3	taxation.3	PROPN
taxlaw-2824	15	67	global	global	ADJ
taxlaw-2824	15	68	perspectives	perspective	NOUN
taxlaw-2824	15	69	on	on	ADP
taxlaw-2824	15	70	income	income	NOUN
taxlaw-2824	15	71	taxation	taxation	NOUN
taxlaw-2824	15	72	law	law	NOUN
taxlaw-2824	15	73	comes	come	VERB
taxlaw-2824	15	74	at	at	ADP
taxlaw-2824	15	75	a	a	DET
taxlaw-2824	15	76	time	time	NOUN
taxlaw-2824	15	77	when	when	SCONJ
taxlaw-2824	15	78	increased	increase	VERB
taxlaw-2824	15	79	forces	force	NOUN
taxlaw-2824	15	80	of	of	ADP
taxlaw-2824	15	81	globalization	globalization	NOUN
taxlaw-2824	15	82	have	have	AUX
taxlaw-2824	15	83	fueled	fuel	VERB
taxlaw-2824	15	84	a	a	DET
taxlaw-2824	15	85	resurgence	resurgence	NOUN
taxlaw-2824	15	86	in	in	ADP
taxlaw-2824	15	87	comparative	comparative	ADJ
taxlaw-2824	15	88	legal	legal	ADJ
taxlaw-2824	15	89	analysis,4	analysis,4	NOUN
taxlaw-2824	15	90	and	and	CCONJ
taxlaw-2824	15	91	comparative	comparative	ADJ
taxlaw-2824	15	92	taxation	taxation	NOUN
taxlaw-2824	15	93	law	law	NOUN
taxlaw-2824	15	94	is	be	AUX
taxlaw-2824	15	95	concurrently	concurrently	ADV
taxlaw-2824	15	96	beginning	begin	VERB
taxlaw-2824	15	97	to	to	PART
taxlaw-2824	15	98	develop	develop	VERB
taxlaw-2824	15	99	into	into	ADP
taxlaw-2824	15	100	its	its	PRON
taxlaw-2824	15	101	own	own	ADJ
taxlaw-2824	15	102	sub	sub	NOUN
taxlaw-2824	15	103	-	-	NOUN
taxlaw-2824	15	104	discipline	discipline	ADJ
taxlaw-2824	15	105	,	,	PUNCT
taxlaw-2824	15	106	introducing	introduce	VERB
taxlaw-2824	15	107	a	a	DET
taxlaw-2824	15	108	rich	rich	ADJ
taxlaw-2824	15	109	literature	literature	NOUN
taxlaw-2824	15	110	of	of	ADP
taxlaw-2824	15	111	growing	grow	VERB
taxlaw-2824	15	112	value.5	value.5	ADJ
taxlaw-2824	15	113	avi	avi	NOUN
taxlaw-2824	15	114	-	-	PUNCT
taxlaw-2824	15	115	yonah	yonah	ADJ
taxlaw-2824	15	116	,	,	PUNCT
taxlaw-2824	15	117	sartori	sartori	NOUN
taxlaw-2824	15	118	,	,	PUNCT
taxlaw-2824	15	119	and	and	CCONJ
taxlaw-2824	15	120	marian	marian	PROPN
taxlaw-2824	15	121	cautiously	cautiously	ADV
taxlaw-2824	15	122	assert	assert	VERB
taxlaw-2824	15	123	that	that	SCONJ
taxlaw-2824	15	124	to	to	ADP
taxlaw-2824	15	125	date	date	NOUN
taxlaw-2824	15	126	,	,	PUNCT
taxlaw-2824	15	127	no	no	DET
taxlaw-2824	15	128	distinct	distinct	ADJ
taxlaw-2824	15	129	method	method	NOUN
taxlaw-2824	15	130	of	of	ADP
taxlaw-2824	15	131	comparative	comparative	ADJ
taxlaw-2824	15	132	taxation	taxation	NOUN
taxlaw-2824	15	133	law	law	NOUN
taxlaw-2824	15	134	—	—	PUNCT
taxlaw-2824	15	135	with	with	ADP
taxlaw-2824	15	136	its	its	PRON
taxlaw-2824	15	137	unique	unique	ADJ
taxlaw-2824	15	138	characteristics	characteristic	NOUN
taxlaw-2824	15	139	,	,	PUNCT
taxlaw-2824	15	140	processes	process	NOUN
taxlaw-2824	15	141	,	,	PUNCT
taxlaw-2824	15	142	techniques	technique	NOUN
taxlaw-2824	15	143	,	,	PUNCT
taxlaw-2824	15	144	and	and	CCONJ
taxlaw-2824	15	145	approach	approach	NOUN
taxlaw-2824	15	146	to	to	ADP
taxlaw-2824	15	147	evaluation	evaluation	NOUN
taxlaw-2824	15	148	—	—	PUNCT
taxlaw-2824	15	149	has	have	VERB
taxlaw-2824	15	150	emerged.6	emerged.6	PROPN
taxlaw-2824	15	151	for	for	ADP
taxlaw-2824	15	152	this	this	DET
taxlaw-2824	15	153	reason	reason	NOUN
taxlaw-2824	15	154	,	,	PUNCT
taxlaw-2824	15	155	the	the	DET
taxlaw-2824	15	156	authors	author	NOUN
taxlaw-2824	15	157	rely	rely	VERB
taxlaw-2824	15	158	on	on	ADP
taxlaw-2824	15	159	what	what	PRON
taxlaw-2824	15	160	they	they	PRON
taxlaw-2824	15	161	1	1	NUM
taxlaw-2824	15	162	reuven	reuven	VERB
taxlaw-2824	15	163	s.	s.	PROPN
taxlaw-2824	15	164	avi	avi	PROPN
taxlaw-2824	15	165	-	-	PUNCT
taxlaw-2824	15	166	yonah	yonah	PROPN
taxlaw-2824	15	167	,	,	PUNCT
taxlaw-2824	15	168	nicola	nicola	PROPN
taxlaw-2824	15	169	sartori	sartori	PROPN
taxlaw-2824	15	170	&	&	CCONJ
taxlaw-2824	15	171	omri	omri	PROPN
taxlaw-2824	15	172	marian	marian	PROPN
taxlaw-2824	15	173	,	,	PUNCT
taxlaw-2824	15	174	global	global	ADJ
taxlaw-2824	15	175	perspectives	perspective	NOUN
taxlaw-2824	15	176	on	on	ADP
taxlaw-2824	15	177	income	income	NOUN
taxlaw-2824	15	178	taxation	taxation	NOUN
taxlaw-2824	15	179	law	law	NOUN
taxlaw-2824	15	180	,	,	PUNCT
taxlaw-2824	15	181	xviii	xviii	PROPN
taxlaw-2824	15	182	(	(	PUNCT
taxlaw-2824	15	183	2011	2011	NUM
taxlaw-2824	15	184	)	)	PUNCT
taxlaw-2824	15	185	.	.	PUNCT
taxlaw-2824	16	1	2	2	NUM
taxlaw-2824	16	2	see	see	VERB
taxlaw-2824	16	3	,	,	PUNCT
taxlaw-2824	16	4	e.g.	e.g.	ADV
taxlaw-2824	16	5	,	,	PUNCT
taxlaw-2824	16	6	omri	omri	PROPN
taxlaw-2824	16	7	marian	marian	PROPN
taxlaw-2824	16	8	,	,	PUNCT
taxlaw-2824	16	9	the	the	DET
taxlaw-2824	16	10	discursive	discursive	ADJ
taxlaw-2824	16	11	failure	failure	NOUN
taxlaw-2824	16	12	in	in	ADP
taxlaw-2824	16	13	comparative	comparative	ADJ
taxlaw-2824	16	14	tax	tax	NOUN
taxlaw-2824	16	15	law	law	NOUN
taxlaw-2824	16	16	,	,	PUNCT
taxlaw-2824	16	17	58	58	NUM
taxlaw-2824	16	18	am	am	NOUN
taxlaw-2824	16	19	.	.	PUNCT
taxlaw-2824	17	1	j.	j.	PROPN
taxlaw-2824	17	2	comp	comp	PROPN
taxlaw-2824	17	3	.	.	PUNCT
taxlaw-2824	18	1	l.	l.	PROPN
taxlaw-2824	18	2	415	415	NUM
taxlaw-2824	18	3	(	(	PUNCT
taxlaw-2824	18	4	2010	2010	NUM
taxlaw-2824	18	5	)	)	PUNCT
taxlaw-2824	18	6	;	;	PUNCT
taxlaw-2824	18	7	carlo	carlo	PROPN
taxlaw-2824	18	8	garbarino	garbarino	PROPN
taxlaw-2824	18	9	,	,	PUNCT
taxlaw-2824	18	10	comparative	comparative	ADJ
taxlaw-2824	18	11	taxation	taxation	NOUN
taxlaw-2824	18	12	and	and	CCONJ
taxlaw-2824	18	13	legal	legal	ADJ
taxlaw-2824	18	14	theory	theory	NOUN
taxlaw-2824	18	15	:	:	PUNCT
taxlaw-2824	18	16	the	the	DET
taxlaw-2824	18	17	tax	tax	NOUN
taxlaw-2824	18	18	design	design	NOUN
taxlaw-2824	18	19	case	case	NOUN
taxlaw-2824	18	20	of	of	ADP
taxlaw-2824	18	21	transplant	transplant	NOUN
taxlaw-2824	18	22	of	of	ADP
taxlaw-2824	18	23	general	general	ADJ
taxlaw-2824	18	24	anti	anti	ADJ
taxlaw-2824	18	25	-	-	ADJ
taxlaw-2824	18	26	avoidance	avoidance	ADJ
taxlaw-2824	18	27	rules	rule	NOUN
taxlaw-2824	18	28	,	,	PUNCT
taxlaw-2824	18	29	11	11	NUM
taxlaw-2824	18	30	theoretical	theoretical	ADJ
taxlaw-2824	18	31	inquiries	inquiry	NOUN
taxlaw-2824	18	32	law	law	NOUN
taxlaw-2824	18	33	765	765	NUM
taxlaw-2824	18	34	(	(	PUNCT
taxlaw-2824	18	35	2010	2010	NUM
taxlaw-2824	18	36	)	)	PUNCT
taxlaw-2824	18	37	(	(	PUNCT
taxlaw-2824	18	38	discussing	discuss	VERB
taxlaw-2824	18	39	the	the	DET
taxlaw-2824	18	40	missed	miss	VERB
taxlaw-2824	18	41	promise	promise	NOUN
taxlaw-2824	18	42	of	of	ADP
taxlaw-2824	18	43	comparative	comparative	ADJ
taxlaw-2824	18	44	taxation	taxation	NOUN
taxlaw-2824	18	45	)	)	PUNCT
taxlaw-2824	18	46	;	;	PUNCT
taxlaw-2824	18	47	carlo	carlo	PROPN
taxlaw-2824	18	48	garbarino	garbarino	PROPN
taxlaw-2824	18	49	,	,	PUNCT
taxlaw-2824	18	50	an	an	DET
taxlaw-2824	18	51	evolutionary	evolutionary	ADJ
taxlaw-2824	18	52	and	and	CCONJ
taxlaw-2824	18	53	structural	structural	ADJ
taxlaw-2824	18	54	approach	approach	NOUN
taxlaw-2824	18	55	to	to	ADP
taxlaw-2824	18	56	comparative	comparative	ADJ
taxlaw-2824	18	57	taxation	taxation	NOUN
taxlaw-2824	18	58	:	:	PUNCT
taxlaw-2824	18	59	methods	method	NOUN
taxlaw-2824	18	60	and	and	CCONJ
taxlaw-2824	18	61	agenda	agenda	NOUN
taxlaw-2824	18	62	for	for	ADP
taxlaw-2824	18	63	research	research	NOUN
taxlaw-2824	18	64	,	,	PUNCT
taxlaw-2824	18	65	57	57	NUM
taxlaw-2824	18	66	am	am	NOUN
taxlaw-2824	18	67	.	.	PUNCT
taxlaw-2824	19	1	j.	j.	PROPN
taxlaw-2824	19	2	comp	comp	PROPN
taxlaw-2824	19	3	.	.	PUNCT
taxlaw-2824	20	1	l.	l.	PROPN
taxlaw-2824	20	2	677	677	NUM
taxlaw-2824	20	3	(	(	PUNCT
taxlaw-2824	20	4	2009	2009	NUM
taxlaw-2824	20	5	)	)	PUNCT
taxlaw-2824	20	6	(	(	PUNCT
taxlaw-2824	20	7	exploring	explore	VERB
taxlaw-2824	20	8	methods	method	NOUN
taxlaw-2824	20	9	of	of	ADP
taxlaw-2824	20	10	comparative	comparative	ADJ
taxlaw-2824	20	11	taxation	taxation	NOUN
taxlaw-2824	20	12	and	and	CCONJ
taxlaw-2824	20	13	offering	offer	VERB
taxlaw-2824	20	14	an	an	DET
taxlaw-2824	20	15	outline	outline	NOUN
taxlaw-2824	20	16	of	of	ADP
taxlaw-2824	20	17	an	an	DET
taxlaw-2824	20	18	evolutionary	evolutionary	ADJ
taxlaw-2824	20	19	approach	approach	NOUN
taxlaw-2824	20	20	to	to	ADP
taxlaw-2824	20	21	this	this	DET
taxlaw-2824	20	22	emerging	emerge	VERB
taxlaw-2824	20	23	field	field	NOUN
taxlaw-2824	20	24	)	)	PUNCT
taxlaw-2824	20	25	.	.	PUNCT
taxlaw-2824	21	1	3	3	NUM
taxlaw-2824	21	2	see	see	VERB
taxlaw-2824	21	3	,	,	PUNCT
taxlaw-2824	21	4	e.g.	e.g.	ADV
taxlaw-2824	21	5	,	,	PUNCT
taxlaw-2824	21	6	introduction	introduction	NOUN
taxlaw-2824	21	7	,	,	PUNCT
taxlaw-2824	21	8	11	11	NUM
taxlaw-2824	21	9	theoretical	theoretical	ADJ
taxlaw-2824	21	10	inquiries	inquiry	NOUN
taxlaw-2824	21	11	law	law	NOUN
taxlaw-2824	21	12	469	469	NUM
taxlaw-2824	21	13	,	,	PUNCT
taxlaw-2824	21	14	469	469	NUM
taxlaw-2824	21	15	(	(	PUNCT
taxlaw-2824	21	16	2010	2010	NUM
taxlaw-2824	21	17	)	)	PUNCT
taxlaw-2824	21	18	(	(	PUNCT
taxlaw-2824	21	19	according	accord	VERB
taxlaw-2824	21	20	to	to	ADP
taxlaw-2824	21	21	the	the	DET
taxlaw-2824	21	22	editors	editor	NOUN
taxlaw-2824	21	23	,	,	PUNCT
taxlaw-2824	21	24	this	this	DET
taxlaw-2824	21	25	volume	volume	NOUN
taxlaw-2824	21	26	is	be	AUX
taxlaw-2824	21	27	dedicated	dedicate	VERB
taxlaw-2824	21	28	to	to	PART
taxlaw-2824	21	29	comparative	comparative	VERB
taxlaw-2824	21	30	tax	tax	NOUN
taxlaw-2824	21	31	scholarship	scholarship	NOUN
taxlaw-2824	21	32	and	and	CCONJ
taxlaw-2824	21	33	"	"	PUNCT
taxlaw-2824	21	34	evokes	evoke	VERB
taxlaw-2824	21	35	a	a	DET
taxlaw-2824	21	36	tension	tension	NOUN
taxlaw-2824	21	37	inherent	inherent	ADJ
taxlaw-2824	21	38	in	in	ADP
taxlaw-2824	21	39	the	the	DET
taxlaw-2824	21	40	study	study	NOUN
taxlaw-2824	21	41	of	of	ADP
taxlaw-2824	21	42	comparative	comparative	ADJ
taxlaw-2824	21	43	law	law	NOUN
taxlaw-2824	21	44	under	under	ADP
taxlaw-2824	21	45	conditions	condition	NOUN
taxlaw-2824	21	46	of	of	ADP
taxlaw-2824	21	47	globalization	globalization	NOUN
taxlaw-2824	21	48	,	,	PUNCT
taxlaw-2824	21	49	between	between	ADP
taxlaw-2824	21	50	global	global	ADJ
taxlaw-2824	21	51	legal	legal	ADJ
taxlaw-2824	21	52	convergence	convergence	NOUN
taxlaw-2824	21	53	and	and	CCONJ
taxlaw-2824	21	54	[	[	X
taxlaw-2824	21	55	social	social	ADJ
taxlaw-2824	21	56	,	,	PUNCT
taxlaw-2824	21	57	political	political	ADJ
taxlaw-2824	21	58	,	,	PUNCT
taxlaw-2824	21	59	and	and	CCONJ
taxlaw-2824	21	60	economic	economic	ADJ
taxlaw-2824	21	61	]	]	PUNCT
taxlaw-2824	21	62	diversity	diversity	NOUN
taxlaw-2824	21	63	.	.	PUNCT
taxlaw-2824	21	64	"	"	PUNCT
taxlaw-2824	21	65	)	)	PUNCT
taxlaw-2824	21	66	.	.	PUNCT
taxlaw-2824	22	1	these	these	DET
taxlaw-2824	22	2	issues	issue	NOUN
taxlaw-2824	22	3	concern	concern	VERB
taxlaw-2824	22	4	contextual	contextual	ADJ
taxlaw-2824	22	5	questions	question	NOUN
taxlaw-2824	22	6	such	such	ADJ
taxlaw-2824	22	7	as	as	ADP
taxlaw-2824	22	8	:	:	PUNCT
taxlaw-2824	22	9	"	"	PUNCT
taxlaw-2824	22	10	can	can	AUX
taxlaw-2824	22	11	law	law	NOUN
taxlaw-2824	22	12	be	be	AUX
taxlaw-2824	22	13	productively	productively	ADV
taxlaw-2824	22	14	compared	compare	VERB
taxlaw-2824	22	15	across	across	ADP
taxlaw-2824	22	16	cultures	culture	NOUN
taxlaw-2824	22	17	?	?	PUNCT
taxlaw-2824	23	1	can	can	AUX
taxlaw-2824	23	2	it	it	PRON
taxlaw-2824	23	3	be	be	AUX
taxlaw-2824	23	4	effectively	effectively	ADV
taxlaw-2824	23	5	transferred	transfer	VERB
taxlaw-2824	23	6	across	across	ADP
taxlaw-2824	23	7	cultures	culture	NOUN
taxlaw-2824	23	8	?	?	PUNCT
taxlaw-2824	24	1	which	which	DET
taxlaw-2824	24	2	elements	element	NOUN
taxlaw-2824	24	3	in	in	ADP
taxlaw-2824	24	4	law	law	NOUN
taxlaw-2824	24	5	.	.	PUNCT
taxlaw-2824	24	6	.	.	PUNCT
taxlaw-2824	25	1	.	.	PUNCT
taxlaw-2824	26	1	ought	ought	AUX
taxlaw-2824	26	2	to	to	PART
taxlaw-2824	26	3	be	be	AUX
taxlaw-2824	26	4	examined	examine	VERB
taxlaw-2824	26	5	by	by	ADP
taxlaw-2824	26	6	scholars	scholar	NOUN
taxlaw-2824	26	7	interested	interested	ADJ
taxlaw-2824	26	8	in	in	ADP
taxlaw-2824	26	9	comparative	comparative	ADJ
taxlaw-2824	26	10	analysis	analysis	NOUN
taxlaw-2824	26	11	and	and	CCONJ
taxlaw-2824	26	12	in	in	ADP
taxlaw-2824	26	13	the	the	DET
taxlaw-2824	26	14	assessment	assessment	NOUN
taxlaw-2824	26	15	of	of	ADP
taxlaw-2824	26	16	global	global	ADJ
taxlaw-2824	26	17	process	process	NOUN
taxlaw-2824	26	18	?	?	PUNCT
taxlaw-2824	27	1	and	and	CCONJ
taxlaw-2824	27	2	what	what	PRON
taxlaw-2824	27	3	,	,	PUNCT
taxlaw-2824	27	4	if	if	SCONJ
taxlaw-2824	27	5	anything	anything	PRON
taxlaw-2824	27	6	,	,	PUNCT
taxlaw-2824	27	7	can	can	AUX
taxlaw-2824	27	8	such	such	ADJ
taxlaw-2824	27	9	comparison	comparison	NOUN
taxlaw-2824	27	10	teach	teach	VERB
taxlaw-2824	27	11	us	we	PRON
taxlaw-2824	27	12	for	for	ADP
taxlaw-2824	27	13	local	local	ADJ
taxlaw-2824	27	14	purposes	purpose	NOUN
taxlaw-2824	27	15	?	?	PUNCT
taxlaw-2824	27	16	"	"	PUNCT
taxlaw-2824	28	1	i	i	PRON
taxlaw-2824	28	2	d.	d.	PROPN
taxlaw-2824	28	3	4	4	NUM
taxlaw-2824	28	4	see	see	VERB
taxlaw-2824	28	5	,	,	PUNCT
taxlaw-2824	28	6	e.g.	e.g.	ADV
taxlaw-2824	28	7	,	,	PUNCT
taxlaw-2824	28	8	dani	dani	PROPN
taxlaw-2824	28	9	rodrik	rodrik	PROPN
taxlaw-2824	28	10	,	,	PUNCT
taxlaw-2824	28	11	the	the	DET
taxlaw-2824	28	12	globalization	globalization	NOUN
taxlaw-2824	28	13	paradox	paradox	NOUN
taxlaw-2824	28	14	:	:	PUNCT
taxlaw-2824	28	15	democracy	democracy	NOUN
taxlaw-2824	28	16	&	&	CCONJ
taxlaw-2824	28	17	the	the	DET
taxlaw-2824	28	18	future	future	NOUN
taxlaw-2824	28	19	of	of	ADP
taxlaw-2824	28	20	world	world	NOUN
taxlaw-2824	28	21	economy	economy	NOUN
taxlaw-2824	28	22	(	(	PUNCT
taxlaw-2824	28	23	2012	2012	NUM
taxlaw-2824	28	24	)	)	PUNCT
taxlaw-2824	28	25	;	;	PUNCT
taxlaw-2824	28	26	joseph	joseph	PROPN
taxlaw-2824	28	27	e.	e.	PROPN
taxlaw-2824	28	28	stiglitz	stiglitz	PROPN
taxlaw-2824	28	29	,	,	PUNCT
taxlaw-2824	28	30	making	make	VERB
taxlaw-2824	28	31	globalization	globalization	NOUN
taxlaw-2824	28	32	work	work	NOUN
taxlaw-2824	28	33	(	(	PUNCT
taxlaw-2824	28	34	2007	2007	NUM
taxlaw-2824	28	35	)	)	PUNCT
taxlaw-2824	28	36	;	;	PUNCT
taxlaw-2824	28	37	joseph	joseph	PROPN
taxlaw-2824	28	38	e.	e.	PROPN
taxlaw-2824	28	39	stiglitz	stiglitz	PROPN
taxlaw-2824	28	40	,	,	PUNCT
taxlaw-2824	28	41	globalization	globalization	NOUN
taxlaw-2824	28	42	and	and	CCONJ
taxlaw-2824	28	43	egalitarian	egalitarian	ADJ
taxlaw-2824	28	44	redistribution	redistribution	NOUN
taxlaw-2824	28	45	(	(	PUNCT
taxlaw-2824	28	46	pranab	pranab	PROPN
taxlaw-2824	28	47	bardhan	bardhan	PROPN
taxlaw-2824	28	48	,	,	PUNCT
taxlaw-2824	28	49	samuel	samuel	PROPN
taxlaw-2824	28	50	bowles	bowles	PROPN
taxlaw-2824	28	51	&	&	CCONJ
taxlaw-2824	28	52	michael	michael	PROPN
taxlaw-2824	28	53	wallerstein	wallerstein	PROPN
taxlaw-2824	28	54	eds	eds	PROPN
taxlaw-2824	28	55	.	.	PROPN
taxlaw-2824	28	56	,	,	PUNCT
taxlaw-2824	28	57	2006	2006	NUM
taxlaw-2824	28	58	)	)	PUNCT
taxlaw-2824	28	59	;	;	PUNCT
taxlaw-2824	28	60	thomas	thomas	PROPN
taxlaw-2824	28	61	l.	l.	PROPN
taxlaw-2824	28	62	friedman	friedman	PROPN
taxlaw-2824	28	63	,	,	PUNCT
taxlaw-2824	28	64	the	the	DET
taxlaw-2824	28	65	world	world	NOUN
taxlaw-2824	28	66	is	be	AUX
taxlaw-2824	28	67	flat	flat	ADJ
taxlaw-2824	28	68	(	(	PUNCT
taxlaw-2824	28	69	2005	2005	NUM
taxlaw-2824	28	70	)	)	PUNCT
taxlaw-2824	28	71	;	;	PUNCT
taxlaw-2824	28	72	joseph	joseph	PROPN
taxlaw-2824	28	73	e.	e.	PROPN
taxlaw-2824	28	74	stiglitz	stiglitz	PROPN
taxlaw-2824	28	75	,	,	PUNCT
taxlaw-2824	28	76	globalization	globalization	NOUN
taxlaw-2824	28	77	and	and	CCONJ
taxlaw-2824	28	78	its	its	PRON
taxlaw-2824	28	79	discontents	discontent	NOUN
taxlaw-2824	28	80	(	(	PUNCT
taxlaw-2824	28	81	2002	2002	NUM
taxlaw-2824	28	82	)	)	PUNCT
taxlaw-2824	28	83	.	.	PUNCT
taxlaw-2824	29	1	5	5	NUM
taxlaw-2824	29	2	garbarino	garbarino	NOUN
taxlaw-2824	29	3	,	,	PUNCT
taxlaw-2824	29	4	comparative	comparative	ADJ
taxlaw-2824	29	5	taxation	taxation	NOUN
taxlaw-2824	29	6	and	and	CCONJ
taxlaw-2824	29	7	legal	legal	ADJ
taxlaw-2824	29	8	theory	theory	NOUN
taxlaw-2824	29	9	,	,	PUNCT
taxlaw-2824	29	10	supra	supra	PROPN
taxlaw-2824	29	11	note	note	NOUN
taxlaw-2824	29	12	2	2	NUM
taxlaw-2824	29	13	,	,	PUNCT
taxlaw-2824	29	14	at	at	ADP
taxlaw-2824	29	15	766	766	NUM
taxlaw-2824	29	16	(	(	PUNCT
taxlaw-2824	29	17	"	"	PUNCT
taxlaw-2824	29	18	[	[	X
taxlaw-2824	29	19	a]fter	a]fter	NOUN
taxlaw-2824	29	20	a	a	DET
taxlaw-2824	29	21	long	long	ADJ
taxlaw-2824	29	22	period	period	NOUN
taxlaw-2824	29	23	of	of	ADP
taxlaw-2824	29	24	poor	poor	ADJ
taxlaw-2824	29	25	development	development	NOUN
taxlaw-2824	29	26	,	,	PUNCT
taxlaw-2824	29	27	the	the	DET
taxlaw-2824	29	28	debate	debate	NOUN
taxlaw-2824	29	29	among	among	ADP
taxlaw-2824	29	30	scholars	scholar	NOUN
taxlaw-2824	29	31	of	of	ADP
taxlaw-2824	29	32	comparative	comparative	ADJ
taxlaw-2824	29	33	tax	tax	NOUN
taxlaw-2824	29	34	law	law	NOUN
taxlaw-2824	29	35	is	be	AUX
taxlaw-2824	29	36	now	now	ADV
taxlaw-2824	29	37	building	build	VERB
taxlaw-2824	29	38	up	up	ADP
taxlaw-2824	29	39	and	and	CCONJ
taxlaw-2824	29	40	a	a	DET
taxlaw-2824	29	41	new	new	ADJ
taxlaw-2824	29	42	web	web	NOUN
taxlaw-2824	29	43	of	of	ADP
taxlaw-2824	29	44	communication	communication	NOUN
taxlaw-2824	29	45	and	and	CCONJ
taxlaw-2824	29	46	methods	method	NOUN
taxlaw-2824	29	47	is	be	AUX
taxlaw-2824	29	48	beginning	begin	VERB
taxlaw-2824	29	49	to	to	PART
taxlaw-2824	29	50	evolve	evolve	VERB
taxlaw-2824	29	51	.	.	PUNCT
taxlaw-2824	29	52	"	"	PUNCT
taxlaw-2824	29	53	)	)	PUNCT
taxlaw-2824	29	54	;	;	PUNCT
taxlaw-2824	29	55	see	see	VERB
taxlaw-2824	29	56	also	also	ADV
taxlaw-2824	29	57	vito	vito	PROPN
taxlaw-2824	29	58	tanzi	tanzi	PROPN
taxlaw-2824	29	59	,	,	PUNCT
taxlaw-2824	29	60	taxation	taxation	NOUN
taxlaw-2824	29	61	in	in	ADP
taxlaw-2824	29	62	an	an	DET
taxlaw-2824	29	63	integrating	integrate	VERB
taxlaw-2824	29	64	world	world	NOUN
taxlaw-2824	29	65	(	(	PUNCT
taxlaw-2824	29	66	1995	1995	NUM
taxlaw-2824	29	67	)	)	PUNCT
taxlaw-2824	29	68	;	;	PUNCT
taxlaw-2824	29	69	int’l	int’l	NUM
taxlaw-2824	29	70	monetary	monetary	ADJ
taxlaw-2824	29	71	fund	fund	NOUN
taxlaw-2824	29	72	,	,	PUNCT
taxlaw-2824	29	73	tax	tax	NOUN
taxlaw-2824	29	74	law	law	NOUN
taxlaw-2824	29	75	design	design	NOUN
taxlaw-2824	29	76	and	and	CCONJ
taxlaw-2824	29	77	drafting	draft	VERB
taxlaw-2824	29	78	i	i	PRON
taxlaw-2824	29	79	(	(	PUNCT
taxlaw-2824	29	80	victor	victor	PROPN
taxlaw-2824	29	81	thuronyi	thuronyi	PROPN
taxlaw-2824	29	82	ed	ed	PROPN
taxlaw-2824	29	83	.	.	PROPN
taxlaw-2824	29	84	1996	1996	NUM
taxlaw-2824	29	85	)	)	PUNCT
taxlaw-2824	29	86	;	;	PUNCT
taxlaw-2824	29	87	hugh	hugh	PROPN
taxlaw-2824	29	88	ault	ault	PROPN
taxlaw-2824	29	89	&	&	CCONJ
taxlaw-2824	29	90	brian	brian	PROPN
taxlaw-2824	29	91	j.	j.	PROPN
taxlaw-2824	29	92	arnold	arnold	PROPN
taxlaw-2824	29	93	,	,	PUNCT
taxlaw-2824	29	94	comparative	comparative	ADJ
taxlaw-2824	29	95	income	income	NOUN
taxlaw-2824	29	96	taxation	taxation	NOUN
taxlaw-2824	29	97	:	:	PUNCT
taxlaw-2824	29	98	a	a	DET
taxlaw-2824	29	99	structural	structural	ADJ
taxlaw-2824	29	100	analysis	analysis	NOUN
taxlaw-2824	29	101	(	(	PUNCT
taxlaw-2824	29	102	1997	1997	NUM
taxlaw-2824	29	103	)	)	PUNCT
taxlaw-2824	29	104	;	;	PUNCT
taxlaw-2824	29	105	int’l	int’l	NUM
taxlaw-2824	29	106	monetary	monetary	ADJ
taxlaw-2824	29	107	fund	fund	NOUN
taxlaw-2824	29	108	,	,	PUNCT
taxlaw-2824	29	109	tax	tax	NOUN
taxlaw-2824	29	110	law	law	NOUN
taxlaw-2824	29	111	design	design	NOUN
taxlaw-2824	29	112	and	and	CCONJ
taxlaw-2824	29	113	drafting	draft	VERB
taxlaw-2824	29	114	ii	ii	NOUN
taxlaw-2824	29	115	(	(	PUNCT
taxlaw-2824	29	116	victor	victor	PROPN
taxlaw-2824	29	117	thuronyi	thuronyi	PROPN
taxlaw-2824	29	118	ed	ed	PROPN
taxlaw-2824	29	119	.	.	PROPN
taxlaw-2824	29	120	,	,	PUNCT
taxlaw-2824	29	121	1998	1998	NUM
taxlaw-2824	29	122	)	)	PUNCT
taxlaw-2824	29	123	;	;	PUNCT
taxlaw-2824	29	124	victor	victor	PROPN
taxlaw-2824	29	125	thuronyi	thuronyi	PROPN
taxlaw-2824	29	126	,	,	PUNCT
taxlaw-2824	29	127	comparative	comparative	ADJ
taxlaw-2824	29	128	tax	tax	NOUN
taxlaw-2824	29	129	law	law	NOUN
taxlaw-2824	29	130	(	(	PUNCT
taxlaw-2824	29	131	2003	2003	NUM
taxlaw-2824	29	132	)	)	PUNCT
taxlaw-2824	29	133	;	;	PUNCT
taxlaw-2824	29	134	michael	michael	PROPN
taxlaw-2824	29	135	a.	a.	PROPN
taxlaw-2824	29	136	livingston	livingston	PROPN
taxlaw-2824	29	137	,	,	PUNCT
taxlaw-2824	29	138	law	law	NOUN
taxlaw-2824	29	139	,	,	PUNCT
taxlaw-2824	29	140	culture	culture	NOUN
taxlaw-2824	29	141	,	,	PUNCT
taxlaw-2824	29	142	and	and	CCONJ
taxlaw-2824	29	143	anthropology	anthropology	NOUN
taxlaw-2824	29	144	:	:	PUNCT
taxlaw-2824	29	145	on	on	ADP
taxlaw-2824	29	146	the	the	DET
taxlaw-2824	29	147	hopes	hope	NOUN
taxlaw-2824	29	148	and	and	CCONJ
taxlaw-2824	29	149	limits	limit	NOUN
taxlaw-2824	29	150	of	of	ADP
taxlaw-2824	29	151	comparative	comparative	ADJ
taxlaw-2824	29	152	tax	tax	NOUN
taxlaw-2824	29	153	,	,	PUNCT
taxlaw-2824	29	154	18	18	NUM
taxlaw-2824	29	155	can	can	NOUN
taxlaw-2824	29	156	.	.	PUNCT
taxlaw-2824	30	1	j.	j.	PROPN
taxlaw-2824	30	2	l.	l.	PROPN
taxlaw-2824	30	3	&	&	CCONJ
taxlaw-2824	30	4	juris	juris	PROPN
taxlaw-2824	30	5	.	.	PROPN
taxlaw-2824	31	1	119	119	NUM
taxlaw-2824	31	2	(	(	PUNCT
taxlaw-2824	31	3	2005	2005	NUM
taxlaw-2824	31	4	)	)	PUNCT
taxlaw-2824	31	5	;	;	PUNCT
taxlaw-2824	32	1	garbarino	garbarino	PROPN
taxlaw-2824	32	2	,	,	PUNCT
taxlaw-2824	32	3	an	an	DET
taxlaw-2824	32	4	evolutionary	evolutionary	ADJ
taxlaw-2824	32	5	approach	approach	NOUN
taxlaw-2824	32	6	to	to	ADP
taxlaw-2824	32	7	comparative	comparative	ADJ
taxlaw-2824	32	8	taxation	taxation	NOUN
taxlaw-2824	32	9	:	:	PUNCT
taxlaw-2824	32	10	methods	method	NOUN
taxlaw-2824	32	11	and	and	CCONJ
taxlaw-2824	32	12	agenda	agenda	NOUN
taxlaw-2824	32	13	for	for	ADP
taxlaw-2824	32	14	research	research	NOUN
taxlaw-2824	32	15	,	,	PUNCT
taxlaw-2824	32	16	supra	supra	PROPN
taxlaw-2824	32	17	note	note	NOUN
taxlaw-2824	32	18	2	2	NUM
taxlaw-2824	32	19	;	;	PUNCT
taxlaw-2824	32	20	gianluigi	gianluigi	PROPN
taxlaw-2824	32	21	bizioli	bizioli	PROPN
taxlaw-2824	32	22	&	&	CCONJ
taxlaw-2824	32	23	claudio	claudio	PROPN
taxlaw-2824	32	24	sacchetto	sacchetto	NOUN
taxlaw-2824	32	25	,	,	PUNCT
taxlaw-2824	32	26	tax	tax	NOUN
taxlaw-2824	32	27	aspects	aspect	NOUN
taxlaw-2824	32	28	of	of	ADP
taxlaw-2824	32	29	fiscal	fiscal	ADJ
taxlaw-2824	32	30	federalism	federalism	NOUN
taxlaw-2824	32	31	–	–	PUNCT
taxlaw-2824	32	32	a	a	DET
taxlaw-2824	32	33	comparative	comparative	ADJ
taxlaw-2824	32	34	analysis	analysis	NOUN
taxlaw-2824	32	35	(	(	PUNCT
taxlaw-2824	32	36	2011	2011	NUM
taxlaw-2824	32	37	)	)	PUNCT
taxlaw-2824	32	38	;	;	PUNCT
taxlaw-2824	32	39	tax	tax	NOUN
taxlaw-2824	32	40	law	law	NOUN
taxlaw-2824	32	41	and	and	CCONJ
taxlaw-2824	32	42	development	development	NOUN
taxlaw-2824	32	43	(	(	PUNCT
taxlaw-2824	32	44	yariv	yariv	NOUN
taxlaw-2824	32	45	brauner	brauner	PROPN
taxlaw-2824	32	46	&	&	CCONJ
taxlaw-2824	32	47	miranda	miranda	PROPN
taxlaw-2824	32	48	stewart	stewart	PROPN
taxlaw-2824	32	49	eds	eds	PROPN
taxlaw-2824	32	50	.	.	PROPN
taxlaw-2824	32	51	,	,	PUNCT
taxlaw-2824	32	52	2013	2013	NUM
taxlaw-2824	32	53	)	)	PUNCT
taxlaw-2824	32	54	.	.	PUNCT
taxlaw-2824	33	1	6	6	NUM
taxlaw-2824	33	2	avi	avi	NOUN
taxlaw-2824	33	3	-	-	PUNCT
taxlaw-2824	33	4	yonah	yonah	ADJ
taxlaw-2824	33	5	,	,	PUNCT
taxlaw-2824	33	6	sartori	sartori	NOUN
taxlaw-2824	33	7	&	&	CCONJ
taxlaw-2824	33	8	marian	marian	PROPN
taxlaw-2824	33	9	,	,	PUNCT
taxlaw-2824	33	10	supra	supra	PROPN
taxlaw-2824	33	11	note	note	PROPN
taxlaw-2824	33	12	1	1	NUM
taxlaw-2824	33	13	,	,	PUNCT
taxlaw-2824	33	14	at	at	ADP
taxlaw-2824	33	15	1	1	NUM
taxlaw-2824	33	16	(	(	PUNCT
taxlaw-2824	33	17	"	"	PUNCT
taxlaw-2824	33	18	[	[	X
taxlaw-2824	33	19	l]egal	l]egal	ADJ
taxlaw-2824	33	20	corporatists	corporatist	NOUN
taxlaw-2824	33	21	have	have	AUX
taxlaw-2824	33	22	usually	usually	ADV
taxlaw-2824	33	23	adopted	adopt	VERB
taxlaw-2824	33	24	well	well	ADV
taxlaw-2824	33	25	-	-	PUNCT
taxlaw-2824	33	26	defined	define	VERB
taxlaw-2824	33	27	comparative	comparative	ADJ
taxlaw-2824	33	28	methods	method	NOUN
taxlaw-2824	33	29	that	that	PRON
taxlaw-2824	33	30	are	be	AUX
taxlaw-2824	33	31	used	use	VERB
taxlaw-2824	33	32	in	in	ADP
taxlaw-2824	33	33	general	general	ADJ
taxlaw-2824	33	34	comparative	comparative	ADJ
taxlaw-2824	33	35	legal	legal	ADJ
taxlaw-2824	33	36	studies	study	NOUN
taxlaw-2824	33	37	.	.	PUNCT
taxlaw-2824	33	38	"	"	PUNCT
taxlaw-2824	33	39	)	)	PUNCT
taxlaw-2824	33	40	.	.	PUNCT
taxlaw-2824	34	1	in	in	ADP
taxlaw-2824	34	2	particular	particular	ADJ
taxlaw-2824	34	3	,	,	PUNCT
taxlaw-2824	34	4	the	the	DET
taxlaw-2824	34	5	authors	author	NOUN
taxlaw-2824	34	6	suggest	suggest	VERB
taxlaw-2824	34	7	that	that	SCONJ
taxlaw-2824	34	8	given	give	VERB
taxlaw-2824	34	9	the	the	DET
taxlaw-2824	34	10	breadth	breadth	NOUN
taxlaw-2824	34	11	of	of	ADP
taxlaw-2824	34	12	methods	method	NOUN
taxlaw-2824	34	13	available	available	ADJ
taxlaw-2824	34	14	for	for	ADP
taxlaw-2824	34	15	legal	legal	ADJ
taxlaw-2824	34	16	comparison	comparison	NOUN
taxlaw-2824	34	17	,	,	PUNCT
taxlaw-2824	34	18	there	there	PRON
taxlaw-2824	34	19	may	may	AUX
taxlaw-2824	34	20	be	be	AUX
taxlaw-2824	34	21	little	little	ADJ
taxlaw-2824	34	22	actual	actual	ADJ
taxlaw-2824	34	23	need	need	NOUN
taxlaw-2824	34	24	for	for	ADP
taxlaw-2824	34	25	a	a	DET
taxlaw-2824	34	26	single	single	ADJ
taxlaw-2824	34	27	,	,	PUNCT
taxlaw-2824	34	28	all	all	PRON
taxlaw-2824	34	29	-	-	PUNCT
taxlaw-2824	34	30	inclusive	inclusive	ADJ
taxlaw-2824	34	31	method	method	NOUN
taxlaw-2824	34	32	of	of	ADP
taxlaw-2824	34	33	comparative	comparative	ADJ
taxlaw-2824	34	34	taxation	taxation	NOUN
taxlaw-2824	34	35	law	law	NOUN
taxlaw-2824	34	36	.	.	PUNCT
taxlaw-2824	35	1	they	they	PRON
taxlaw-2824	35	2	explain	explain	VERB
taxlaw-2824	35	3	:	:	PUNCT
taxlaw-2824	36	1	[	[	X
taxlaw-2824	36	2	o]ne	o]ne	NOUN
taxlaw-2824	36	3	of	of	ADP
taxlaw-2824	36	4	the	the	DET
taxlaw-2824	36	5	main	main	ADJ
taxlaw-2824	36	6	problems	problem	NOUN
taxlaw-2824	36	7	with	with	ADP
taxlaw-2824	36	8	comparative	comparative	ADJ
taxlaw-2824	36	9	study	study	NOUN
taxlaw-2824	36	10	of	of	ADP
taxlaw-2824	36	11	law	law	NOUN
taxlaw-2824	36	12	is	be	AUX
taxlaw-2824	36	13	that	that	SCONJ
taxlaw-2824	36	14	there	there	PRON
taxlaw-2824	36	15	are	be	VERB
taxlaw-2824	36	16	probably	probably	ADV
taxlaw-2824	36	17	as	as	ADV
taxlaw-2824	36	18	many	many	ADJ
taxlaw-2824	36	19	approaches	approach	NOUN
taxlaw-2824	36	20	to	to	ADP
taxlaw-2824	36	21	it	it	PRON
taxlaw-2824	36	22	as	as	SCONJ
taxlaw-2824	36	23	there	there	PRON
taxlaw-2824	36	24	are	be	VERB
taxlaw-2824	36	25	comparative	comparative	ADJ
taxlaw-2824	36	26	scholars	scholar	NOUN
taxlaw-2824	36	27	.	.	PUNCT
taxlaw-2824	37	1	although	although	SCONJ
taxlaw-2824	37	2	over	over	ADP
taxlaw-2824	37	3	the	the	DET
taxlaw-2824	37	4	past	past	ADJ
taxlaw-2824	37	5	three	three	NUM
taxlaw-2824	37	6	decades	decade	NOUN
taxlaw-2824	37	7	or	or	CCONJ
taxlaw-2824	37	8	so	so	ADV
taxlaw-2824	37	9	,	,	PUNCT
taxlaw-2824	37	10	legal	legal	ADJ
taxlaw-2824	37	11	comparatists	comparatist	NOUN
taxlaw-2824	37	12	have	have	AUX
taxlaw-2824	37	13	fiercely	fiercely	ADV
taxlaw-2824	37	14	debated	debate	VERB
taxlaw-2824	37	15	what	what	PRON
taxlaw-2824	37	16	approaches	approach	NOUN
taxlaw-2824	37	17	should	should	AUX
taxlaw-2824	37	18	be	be	AUX
taxlaw-2824	37	19	deemed	deem	VERB
taxlaw-2824	37	20	appropriate	appropriate	ADJ
taxlaw-2824	37	21	when	when	SCONJ
taxlaw-2824	37	22	conducting	conduct	VERB
taxlaw-2824	37	23	a	a	DET
taxlaw-2824	37	24	comparative	comparative	ADJ
taxlaw-2824	37	25	study	study	NOUN
taxlaw-2824	37	26	of	of	ADP
taxlaw-2824	37	27	law	law	NOUN
taxlaw-2824	37	28	,	,	PUNCT
taxlaw-2824	37	29	they	they	PRON
taxlaw-2824	37	30	have	have	AUX
taxlaw-2824	37	31	failed	fail	VERB
taxlaw-2824	37	32	to	to	PART
taxlaw-2824	37	33	produce	produce	VERB
taxlaw-2824	37	34	any	any	DET
taxlaw-2824	37	35	coherent	coherent	ADJ
taxlaw-2824	37	36	outcome	outcome	NOUN
taxlaw-2824	37	37	.	.	PUNCT
taxlaw-2824	37	38	.	.	PUNCT
taxlaw-2824	38	1	.	.	PUNCT
taxlaw-2824	39	1	we	we	PRON
taxlaw-2824	39	2	can	can	AUX
taxlaw-2824	39	3	not	not	PART
taxlaw-2824	39	4	possibly	possibly	ADV
taxlaw-2824	39	5	point	point	VERB
taxlaw-2824	39	6	to	to	ADP
taxlaw-2824	39	7	a	a	DET
taxlaw-2824	39	8	single	single	ADJ
taxlaw-2824	39	9	approach	approach	NOUN
taxlaw-2824	39	10	that	that	PRON
taxlaw-2824	39	11	can	can	AUX
taxlaw-2824	39	12	be	be	AUX
taxlaw-2824	39	13	regarded	regard	VERB
taxlaw-2824	39	14	as	as	ADP
taxlaw-2824	39	15	superior	superior	ADJ
taxlaw-2824	39	16	to	to	ADP
taxlaw-2824	39	17	others	other	NOUN
taxlaw-2824	39	18	.	.	PUNCT
taxlaw-2824	40	1	indeed	indeed	ADV
taxlaw-2824	40	2	,	,	PUNCT
taxlaw-2824	40	3	given	give	VERB
taxlaw-2824	40	4	210	210	NUM
taxlaw-2824	40	5	columbia	columbia	PROPN
taxlaw-2824	40	6	journal	journal	NOUN
taxlaw-2824	40	7	of	of	ADP
taxlaw-2824	40	8	tax	tax	NOUN
taxlaw-2824	40	9	law	law	NOUN
taxlaw-2824	40	10	[	[	X
taxlaw-2824	40	11	vol.5:207	vol.5:207	NOUN
taxlaw-2824	40	12	describe	describe	VERB
taxlaw-2824	40	13	as	as	ADP
taxlaw-2824	40	14	a	a	DET
taxlaw-2824	40	15	functional	functional	ADJ
taxlaw-2824	40	16	,	,	PUNCT
taxlaw-2824	40	17	problem	problem	NOUN
taxlaw-2824	40	18	-	-	PUNCT
taxlaw-2824	40	19	solving	solve	VERB
taxlaw-2824	40	20	method	method	NOUN
taxlaw-2824	40	21	in	in	ADP
taxlaw-2824	40	22	their	their	PRON
taxlaw-2824	40	23	analysis.7	analysis.7	NOUN
taxlaw-2824	40	24	specifically	specifically	ADV
taxlaw-2824	40	25	,	,	PUNCT
taxlaw-2824	40	26	global	global	ADJ
taxlaw-2824	40	27	perspectives	perspective	NOUN
taxlaw-2824	40	28	on	on	ADP
taxlaw-2824	40	29	income	income	NOUN
taxlaw-2824	40	30	taxation	taxation	NOUN
taxlaw-2824	40	31	law	law	NOUN
taxlaw-2824	40	32	covers	cover	VERB
taxlaw-2824	40	33	those	those	DET
taxlaw-2824	40	34	topics	topic	NOUN
taxlaw-2824	40	35	customarily	customarily	ADV
taxlaw-2824	40	36	taught	teach	VERB
taxlaw-2824	40	37	in	in	ADP
taxlaw-2824	40	38	a	a	DET
taxlaw-2824	40	39	basic	basic	ADJ
taxlaw-2824	40	40	u.s	u.s	PROPN
taxlaw-2824	40	41	.	.	PROPN
taxlaw-2824	40	42	income	income	NOUN
taxlaw-2824	40	43	taxation	taxation	NOUN
taxlaw-2824	40	44	law	law	NOUN
taxlaw-2824	40	45	course	course	NOUN
taxlaw-2824	40	46	,	,	PUNCT
taxlaw-2824	40	47	but	but	CCONJ
taxlaw-2824	40	48	through	through	ADP
taxlaw-2824	40	49	a	a	DET
taxlaw-2824	40	50	less	less	ADV
taxlaw-2824	40	51	commonly	commonly	ADV
taxlaw-2824	40	52	explored	explore	VERB
taxlaw-2824	40	53	comparative	comparative	ADJ
taxlaw-2824	40	54	prism.8	prism.8	NOUN
taxlaw-2824	40	55	the	the	DET
taxlaw-2824	40	56	authors	author	NOUN
taxlaw-2824	40	57	discuss	discuss	VERB
taxlaw-2824	40	58	topics	topic	NOUN
taxlaw-2824	40	59	that	that	PRON
taxlaw-2824	40	60	range	range	VERB
taxlaw-2824	40	61	from	from	ADP
taxlaw-2824	40	62	the	the	DET
taxlaw-2824	40	63	concepts	concept	NOUN
taxlaw-2824	40	64	of	of	ADP
taxlaw-2824	40	65	taxable	taxable	ADJ
taxlaw-2824	40	66	income	income	NOUN
taxlaw-2824	40	67	and	and	CCONJ
taxlaw-2824	40	68	tax	tax	NOUN
taxlaw-2824	40	69	deductions	deduction	NOUN
taxlaw-2824	40	70	,	,	PUNCT
taxlaw-2824	40	71	through	through	ADP
taxlaw-2824	40	72	the	the	DET
taxlaw-2824	40	73	taxpaying	taxpaying	NOUN
taxlaw-2824	40	74	unit	unit	NOUN
taxlaw-2824	40	75	,	,	PUNCT
taxlaw-2824	40	76	tax	tax	NOUN
taxlaw-2824	40	77	accounting	accounting	NOUN
taxlaw-2824	40	78	,	,	PUNCT
taxlaw-2824	40	79	and	and	CCONJ
taxlaw-2824	40	80	the	the	DET
taxlaw-2824	40	81	taxation	taxation	NOUN
taxlaw-2824	40	82	of	of	ADP
taxlaw-2824	40	83	capital	capital	NOUN
taxlaw-2824	40	84	gains	gain	NOUN
taxlaw-2824	40	85	and	and	CCONJ
taxlaw-2824	40	86	losses	loss	NOUN
taxlaw-2824	40	87	,	,	PUNCT
taxlaw-2824	40	88	to	to	ADP
taxlaw-2824	40	89	the	the	DET
taxlaw-2824	40	90	problem	problem	NOUN
taxlaw-2824	40	91	of	of	ADP
taxlaw-2824	40	92	tax	tax	NOUN
taxlaw-2824	40	93	avoidance	avoidance	NOUN
taxlaw-2824	40	94	,	,	PUNCT
taxlaw-2824	40	95	issues	issue	NOUN
taxlaw-2824	40	96	in	in	ADP
taxlaw-2824	40	97	business	business	NOUN
taxlaw-2824	40	98	taxation	taxation	NOUN
taxlaw-2824	40	99	,	,	PUNCT
taxlaw-2824	40	100	and	and	CCONJ
taxlaw-2824	40	101	selected	select	VERB
taxlaw-2824	40	102	topics	topic	NOUN
taxlaw-2824	40	103	in	in	ADP
taxlaw-2824	40	104	international	international	ADJ
taxlaw-2824	40	105	tax	tax	NOUN
taxlaw-2824	40	106	law.9	law.9	PROPN
taxlaw-2824	40	107	the	the	DET
taxlaw-2824	40	108	authors	author	NOUN
taxlaw-2824	40	109	frequently	frequently	ADV
taxlaw-2824	40	110	consider	consider	VERB
taxlaw-2824	40	111	the	the	DET
taxlaw-2824	40	112	approach	approach	NOUN
taxlaw-2824	40	113	followed	follow	VERB
taxlaw-2824	40	114	in	in	ADP
taxlaw-2824	40	115	the	the	DET
taxlaw-2824	40	116	u.s	u.s	PROPN
taxlaw-2824	40	117	.	.	PROPN
taxlaw-2824	40	118	as	as	ADP
taxlaw-2824	40	119	a	a	DET
taxlaw-2824	40	120	benchmark	benchmark	NOUN
taxlaw-2824	40	121	for	for	ADP
taxlaw-2824	40	122	analysis	analysis	NOUN
taxlaw-2824	40	123	.	.	PUNCT
taxlaw-2824	41	1	for	for	ADP
taxlaw-2824	41	2	each	each	DET
taxlaw-2824	41	3	topic	topic	NOUN
taxlaw-2824	41	4	,	,	PUNCT
taxlaw-2824	41	5	however	however	ADV
taxlaw-2824	41	6	,	,	PUNCT
taxlaw-2824	41	7	they	they	PRON
taxlaw-2824	41	8	also	also	ADV
taxlaw-2824	41	9	explore	explore	VERB
taxlaw-2824	41	10	the	the	DET
taxlaw-2824	41	11	tax	tax	NOUN
taxlaw-2824	41	12	policy	policy	NOUN
taxlaw-2824	41	13	alternatives	alternative	NOUN
taxlaw-2824	41	14	implemented	implement	VERB
taxlaw-2824	41	15	in	in	ADP
taxlaw-2824	41	16	other	other	ADJ
taxlaw-2824	41	17	countries	country	NOUN
taxlaw-2824	41	18	,	,	PUNCT
taxlaw-2824	41	19	including	include	VERB
taxlaw-2824	41	20	australia	australia	PROPN
taxlaw-2824	41	21	,	,	PUNCT
taxlaw-2824	41	22	canada	canada	PROPN
taxlaw-2824	41	23	,	,	PUNCT
taxlaw-2824	41	24	france	france	PROPN
taxlaw-2824	41	25	,	,	PUNCT
taxlaw-2824	41	26	germany	germany	PROPN
taxlaw-2824	41	27	,	,	PUNCT
taxlaw-2824	41	28	japan	japan	PROPN
taxlaw-2824	41	29	,	,	PUNCT
taxlaw-2824	41	30	the	the	DET
taxlaw-2824	41	31	netherlands	netherlands	PROPN
taxlaw-2824	41	32	,	,	PUNCT
taxlaw-2824	41	33	sweden	sweden	PROPN
taxlaw-2824	41	34	,	,	PUNCT
taxlaw-2824	41	35	the	the	DET
taxlaw-2824	41	36	united	united	PROPN
taxlaw-2824	41	37	kingdom	kingdom	PROPN
taxlaw-2824	41	38	,	,	PUNCT
taxlaw-2824	41	39	italy	italy	PROPN
taxlaw-2824	41	40	,	,	PUNCT
taxlaw-2824	41	41	and	and	CCONJ
taxlaw-2824	41	42	israel.10	israel.10	ADP
taxlaw-2824	41	43	the	the	DET
taxlaw-2824	41	44	underlying	underlie	VERB
taxlaw-2824	41	45	premise	premise	NOUN
taxlaw-2824	41	46	of	of	ADP
taxlaw-2824	41	47	the	the	DET
taxlaw-2824	41	48	book	book	NOUN
taxlaw-2824	41	49	is	be	AUX
taxlaw-2824	41	50	that	that	SCONJ
taxlaw-2824	41	51	tax	tax	NOUN
taxlaw-2824	41	52	law	law	NOUN
taxlaw-2824	41	53	is	be	AUX
taxlaw-2824	41	54	best	well	ADV
taxlaw-2824	41	55	understood	understand	VERB
taxlaw-2824	41	56	by	by	ADP
taxlaw-2824	41	57	exploring	explore	VERB
taxlaw-2824	41	58	its	its	PRON
taxlaw-2824	41	59	variable	variable	ADJ
taxlaw-2824	41	60	development	development	NOUN
taxlaw-2824	41	61	in	in	ADP
taxlaw-2824	41	62	the	the	DET
taxlaw-2824	41	63	global	global	ADJ
taxlaw-2824	41	64	sphere	sphere	NOUN
taxlaw-2824	41	65	.	.	PUNCT
taxlaw-2824	42	1	such	such	DET
taxlaw-2824	42	2	a	a	DET
taxlaw-2824	42	3	broad	broad	ADJ
taxlaw-2824	42	4	perspective	perspective	NOUN
taxlaw-2824	42	5	facilitates	facilitate	VERB
taxlaw-2824	42	6	a	a	DET
taxlaw-2824	42	7	better	well	ADJ
taxlaw-2824	42	8	understanding	understanding	NOUN
taxlaw-2824	42	9	of	of	ADP
taxlaw-2824	42	10	not	not	PART
taxlaw-2824	42	11	only	only	ADV
taxlaw-2824	42	12	the	the	DET
taxlaw-2824	42	13	u.s	u.s	PROPN
taxlaw-2824	42	14	.	.	PROPN
taxlaw-2824	42	15	tax	tax	NOUN
taxlaw-2824	42	16	system	system	NOUN
taxlaw-2824	42	17	,	,	PUNCT
taxlaw-2824	42	18	but	but	CCONJ
taxlaw-2824	42	19	also	also	ADV
taxlaw-2824	42	20	the	the	DET
taxlaw-2824	42	21	range	range	NOUN
taxlaw-2824	42	22	of	of	ADP
taxlaw-2824	42	23	tax	tax	NOUN
taxlaw-2824	42	24	policy	policy	NOUN
taxlaw-2824	42	25	alternatives	alternative	NOUN
taxlaw-2824	42	26	for	for	ADP
taxlaw-2824	42	27	meeting	meeting	NOUN
taxlaw-2824	42	28	challenges	challenge	NOUN
taxlaw-2824	42	29	that	that	PRON
taxlaw-2824	42	30	often	often	ADV
taxlaw-2824	42	31	have	have	VERB
taxlaw-2824	42	32	much	much	ADJ
taxlaw-2824	42	33	in	in	ADP
taxlaw-2824	42	34	common	common	ADJ
taxlaw-2824	42	35	across	across	ADP
taxlaw-2824	42	36	different	different	ADJ
taxlaw-2824	42	37	countries	country	NOUN
taxlaw-2824	42	38	and	and	CCONJ
taxlaw-2824	42	39	tax	tax	NOUN
taxlaw-2824	42	40	jurisdictions	jurisdiction	NOUN
taxlaw-2824	42	41	.	.	PUNCT
taxlaw-2824	43	1	11	11	NUM
taxlaw-2824	43	2	in	in	ADP
taxlaw-2824	43	3	addition	addition	NOUN
taxlaw-2824	43	4	,	,	PUNCT
taxlaw-2824	43	5	a	a	DET
taxlaw-2824	43	6	comparative	comparative	ADJ
taxlaw-2824	43	7	perspective	perspective	NOUN
taxlaw-2824	43	8	is	be	AUX
taxlaw-2824	43	9	particularly	particularly	ADV
taxlaw-2824	43	10	useful	useful	ADJ
taxlaw-2824	43	11	in	in	ADP
taxlaw-2824	43	12	taxation	taxation	NOUN
taxlaw-2824	43	13	because	because	SCONJ
taxlaw-2824	43	14	of	of	ADP
taxlaw-2824	43	15	the	the	DET
taxlaw-2824	43	16	constantly	constantly	ADV
taxlaw-2824	43	17	changing	change	VERB
taxlaw-2824	43	18	and	and	CCONJ
taxlaw-2824	43	19	contingent	contingent	ADJ
taxlaw-2824	43	20	nature	nature	NOUN
taxlaw-2824	43	21	of	of	ADP
taxlaw-2824	43	22	taxation	taxation	NOUN
taxlaw-2824	43	23	law	law	NOUN
taxlaw-2824	43	24	,	,	PUNCT
taxlaw-2824	43	25	which	which	PRON
taxlaw-2824	43	26	virtually	virtually	ADV
taxlaw-2824	43	27	makes	make	VERB
taxlaw-2824	43	28	it	it	PRON
taxlaw-2824	43	29	a	a	DET
taxlaw-2824	43	30	cross	cross	ADJ
taxlaw-2824	43	31	-	-	ADJ
taxlaw-2824	43	32	border	border	ADJ
taxlaw-2824	43	33	field.12	field.12	NOUN
taxlaw-2824	43	34	against	against	ADP
taxlaw-2824	43	35	this	this	DET
taxlaw-2824	43	36	backdrop	backdrop	NOUN
taxlaw-2824	43	37	,	,	PUNCT
taxlaw-2824	43	38	a	a	DET
taxlaw-2824	43	39	globally	globally	ADV
taxlaw-2824	43	40	centered	center	VERB
taxlaw-2824	43	41	tax	tax	NOUN
taxlaw-2824	43	42	analysis	analysis	NOUN
taxlaw-2824	43	43	facilitates	facilitate	VERB
taxlaw-2824	43	44	discussions	discussion	NOUN
taxlaw-2824	43	45	and	and	CCONJ
taxlaw-2824	43	46	strategies	strategy	NOUN
taxlaw-2824	43	47	that	that	PRON
taxlaw-2824	43	48	reach	reach	VERB
taxlaw-2824	43	49	beyond	beyond	ADP
taxlaw-2824	43	50	that	that	PRON
taxlaw-2824	43	51	these	these	DET
taxlaw-2824	43	52	approaches	approach	NOUN
taxlaw-2824	43	53	represent	represent	VERB
taxlaw-2824	43	54	different	different	ADJ
taxlaw-2824	43	55	ideological	ideological	ADJ
taxlaw-2824	43	56	views	view	NOUN
taxlaw-2824	43	57	,	,	PUNCT
taxlaw-2824	43	58	we	we	PRON
taxlaw-2824	43	59	should	should	AUX
taxlaw-2824	43	60	probably	probably	ADV
taxlaw-2824	43	61	not	not	PART
taxlaw-2824	43	62	be	be	AUX
taxlaw-2824	43	63	able	able	ADJ
taxlaw-2824	43	64	to	to	PART
taxlaw-2824	43	65	reach	reach	VERB
taxlaw-2824	43	66	an	an	DET
taxlaw-2824	43	67	agreement	agreement	NOUN
taxlaw-2824	43	68	among	among	ADP
taxlaw-2824	43	69	ourselves	ourselves	PRON
taxlaw-2824	43	70	as	as	ADP
taxlaw-2824	43	71	to	to	ADP
taxlaw-2824	43	72	the	the	DET
taxlaw-2824	43	73	most	most	ADV
taxlaw-2824	43	74	promising	promising	ADJ
taxlaw-2824	43	75	method	method	NOUN
taxlaw-2824	43	76	of	of	ADP
taxlaw-2824	43	77	comparative	comparative	ADJ
taxlaw-2824	43	78	tax	tax	NOUN
taxlaw-2824	43	79	research	research	NOUN
taxlaw-2824	43	80	.	.	PUNCT
taxlaw-2824	44	1	i	i	PRON
taxlaw-2824	44	2	d.	d.	PROPN
taxlaw-2824	44	3	at	at	ADP
taxlaw-2824	44	4	2–3	2–3	NUM
taxlaw-2824	44	5	;	;	PUNCT
taxlaw-2824	44	6	see	see	VERB
taxlaw-2824	44	7	also	also	ADV
taxlaw-2824	44	8	i	i	PROPN
taxlaw-2824	44	9	d.	d.	PROPN
taxlaw-2824	44	10	at	at	ADP
taxlaw-2824	44	11	xvi	xvi	NOUN
taxlaw-2824	44	12	(	(	PUNCT
taxlaw-2824	44	13	"	"	PUNCT
taxlaw-2824	44	14	[	[	X
taxlaw-2824	44	15	w]hat	w]hat	ADP
taxlaw-2824	44	16	we	we	PRON
taxlaw-2824	44	17	are	be	AUX
taxlaw-2824	44	18	.	.	PUNCT
taxlaw-2824	44	19	.	.	PUNCT
taxlaw-2824	44	20	.	.	PUNCT
taxlaw-2824	45	1	offering	offer	VERB
taxlaw-2824	45	2	here	here	ADV
taxlaw-2824	45	3	is	be	AUX
taxlaw-2824	45	4	a	a	DET
taxlaw-2824	45	5	general	general	ADJ
taxlaw-2824	45	6	approach	approach	NOUN
taxlaw-2824	45	7	to	to	ADP
taxlaw-2824	45	8	comparative	comparative	ADJ
taxlaw-2824	45	9	tax	tax	NOUN
taxlaw-2824	45	10	studies	study	NOUN
taxlaw-2824	45	11	that	that	PRON
taxlaw-2824	45	12	goes	go	VERB
taxlaw-2824	45	13	beyond	beyond	ADP
taxlaw-2824	45	14	the	the	DET
taxlaw-2824	45	15	view	view	NOUN
taxlaw-2824	45	16	of	of	ADP
taxlaw-2824	45	17	comparative	comparative	ADJ
taxlaw-2824	45	18	taxation	taxation	NOUN
taxlaw-2824	45	19	as	as	ADP
taxlaw-2824	45	20	an	an	DET
taxlaw-2824	45	21	autonomous	autonomous	ADJ
taxlaw-2824	45	22	field	field	NOUN
taxlaw-2824	45	23	of	of	ADP
taxlaw-2824	45	24	legal	legal	ADJ
taxlaw-2824	45	25	studies	study	NOUN
taxlaw-2824	45	26	.	.	PUNCT
taxlaw-2824	45	27	"	"	PUNCT
taxlaw-2824	45	28	)	)	PUNCT
taxlaw-2824	45	29	.	.	PUNCT
taxlaw-2824	46	1	7	7	NUM
taxlaw-2824	47	1	i	i	PRON
taxlaw-2824	47	2	d.	d.	NOUN
taxlaw-2824	47	3	at	at	ADP
taxlaw-2824	47	4	4	4	NUM
taxlaw-2824	47	5	(	(	PUNCT
taxlaw-2824	47	6	"	"	PUNCT
taxlaw-2824	47	7	[	[	X
taxlaw-2824	47	8	t]he	t]he	ADV
taxlaw-2824	47	9	functional	functional	ADJ
taxlaw-2824	47	10	approach	approach	NOUN
taxlaw-2824	47	11	to	to	ADP
taxlaw-2824	47	12	comparative	comparative	ADJ
taxlaw-2824	47	13	law	law	NOUN
taxlaw-2824	47	14	has	have	VERB
taxlaw-2824	47	15	a	a	DET
taxlaw-2824	47	16	long	long	ADV
taxlaw-2824	47	17	-	-	PUNCT
taxlaw-2824	47	18	established	establish	VERB
taxlaw-2824	47	19	tradition	tradition	NOUN
taxlaw-2824	47	20	and	and	CCONJ
taxlaw-2824	47	21	is	be	AUX
taxlaw-2824	47	22	probably	probably	ADV
taxlaw-2824	47	23	the	the	DET
taxlaw-2824	47	24	most	most	ADV
taxlaw-2824	47	25	widely	widely	ADV
taxlaw-2824	47	26	adopted	adopt	VERB
taxlaw-2824	47	27	.	.	PUNCT
taxlaw-2824	48	1	comparative	comparative	ADJ
taxlaw-2824	48	2	legal	legal	ADJ
taxlaw-2824	48	3	functionalism	functionalism	NOUN
taxlaw-2824	48	4	rests	rest	VERB
taxlaw-2824	48	5	on	on	ADP
taxlaw-2824	48	6	the	the	DET
taxlaw-2824	48	7	assumption	assumption	NOUN
taxlaw-2824	48	8	that	that	SCONJ
taxlaw-2824	48	9	'	'	PUNCT
taxlaw-2824	48	10	the	the	DET
taxlaw-2824	48	11	legal	legal	ADJ
taxlaw-2824	48	12	system	system	NOUN
taxlaw-2824	48	13	of	of	ADP
taxlaw-2824	48	14	every	every	DET
taxlaw-2824	48	15	society	society	NOUN
taxlaw-2824	48	16	faces	face	VERB
taxlaw-2824	48	17	essentially	essentially	ADV
taxlaw-2824	48	18	the	the	DET
taxlaw-2824	48	19	same	same	ADJ
taxlaw-2824	48	20	problems	problem	NOUN
taxlaw-2824	48	21	,	,	PUNCT
taxlaw-2824	48	22	and	and	CCONJ
taxlaw-2824	48	23	solves	solve	VERB
taxlaw-2824	48	24	these	these	DET
taxlaw-2824	48	25	problems	problem	NOUN
taxlaw-2824	48	26	by	by	ADP
taxlaw-2824	48	27	quite	quite	ADV
taxlaw-2824	48	28	different	different	ADJ
taxlaw-2824	48	29	means	mean	NOUN
taxlaw-2824	48	30	,	,	PUNCT
taxlaw-2824	48	31	though	though	SCONJ
taxlaw-2824	48	32	very	very	ADV
taxlaw-2824	48	33	often	often	ADV
taxlaw-2824	48	34	with	with	ADP
taxlaw-2824	48	35	similar	similar	ADJ
taxlaw-2824	48	36	results	result	NOUN
taxlaw-2824	48	37	.	.	PUNCT
taxlaw-2824	48	38	'	'	PUNCT
taxlaw-2824	48	39	"	"	PUNCT
taxlaw-2824	48	40	)	)	PUNCT
taxlaw-2824	48	41	(	(	PUNCT
taxlaw-2824	48	42	citing	cite	VERB
taxlaw-2824	48	43	konrad	konrad	PROPN
taxlaw-2824	48	44	zweigert	zweigert	PROPN
taxlaw-2824	48	45	&	&	CCONJ
taxlaw-2824	48	46	hein	hein	PROPN
taxlaw-2824	48	47	kotz	kotz	PROPN
taxlaw-2824	48	48	,	,	PUNCT
taxlaw-2824	48	49	an	an	DET
taxlaw-2824	48	50	introduction	introduction	NOUN
taxlaw-2824	48	51	to	to	ADP
taxlaw-2824	48	52	comparative	comparative	ADJ
taxlaw-2824	48	53	law	law	NOUN
taxlaw-2824	48	54	34	34	NUM
taxlaw-2824	48	55	(	(	PUNCT
taxlaw-2824	48	56	1998	1998	NUM
taxlaw-2824	48	57	)	)	PUNCT
taxlaw-2824	48	58	)	)	PUNCT
taxlaw-2824	48	59	;	;	PUNCT
taxlaw-2824	48	60	see	see	VERB
taxlaw-2824	48	61	also	also	ADV
taxlaw-2824	48	62	i	i	PROPN
taxlaw-2824	48	63	d.	d.	PROPN
taxlaw-2824	48	64	at	at	ADP
taxlaw-2824	48	65	12	12	NUM
taxlaw-2824	48	66	(	(	PUNCT
taxlaw-2824	48	67	"	"	PUNCT
taxlaw-2824	48	68	[	[	X
taxlaw-2824	48	69	the	the	DET
taxlaw-2824	48	70	book	book	NOUN
taxlaw-2824	48	71	]	]	PUNCT
taxlaw-2824	48	72	follows	follow	VERB
taxlaw-2824	48	73	,	,	PUNCT
taxlaw-2824	48	74	to	to	ADP
taxlaw-2824	48	75	a	a	DET
taxlaw-2824	48	76	certain	certain	ADJ
taxlaw-2824	48	77	extent	extent	NOUN
taxlaw-2824	48	78	,	,	PUNCT
taxlaw-2824	48	79	a	a	DET
taxlaw-2824	48	80	comparative	comparative	ADJ
taxlaw-2824	48	81	law	law	NOUN
taxlaw-2824	48	82	and	and	CCONJ
taxlaw-2824	48	83	economics	economic	NOUN
taxlaw-2824	48	84	perspective	perspective	NOUN
taxlaw-2824	48	85	in	in	ADP
taxlaw-2824	48	86	a	a	DET
taxlaw-2824	48	87	problem	problem	NOUN
taxlaw-2824	48	88	-	-	PUNCT
taxlaw-2824	48	89	solving	solving	NOUN
taxlaw-2824	48	90	-	-	PUNCT
taxlaw-2824	48	91	oriented	orient	VERB
taxlaw-2824	48	92	manner	manner	NOUN
taxlaw-2824	48	93	.	.	PUNCT
taxlaw-2824	48	94	"	"	PUNCT
taxlaw-2824	48	95	)	)	PUNCT
taxlaw-2824	48	96	;	;	PUNCT
taxlaw-2824	48	97	but	but	CCONJ
taxlaw-2824	48	98	cf	cf	X
taxlaw-2824	48	99	.	.	PUNCT
taxlaw-2824	49	1	i	i	PRON
taxlaw-2824	49	2	d	d	PROPN
taxlaw-2824	49	3	(	(	PUNCT
taxlaw-2824	49	4	"	"	PUNCT
taxlaw-2824	49	5	[	[	X
taxlaw-2824	49	6	t]his	t]his	ADP
taxlaw-2824	49	7	mode	mode	NOUN
taxlaw-2824	49	8	of	of	ADP
taxlaw-2824	49	9	explanatory	explanatory	ADJ
taxlaw-2824	49	10	analysis	analysis	NOUN
taxlaw-2824	49	11	is	be	AUX
taxlaw-2824	49	12	primarily	primarily	ADV
taxlaw-2824	49	13	technical	technical	ADJ
taxlaw-2824	49	14	.	.	PUNCT
taxlaw-2824	50	1	namely	namely	ADV
taxlaw-2824	50	2	,	,	PUNCT
taxlaw-2824	50	3	it	it	PRON
taxlaw-2824	50	4	does	do	AUX
taxlaw-2824	50	5	not	not	PART
taxlaw-2824	50	6	seek	seek	VERB
taxlaw-2824	50	7	to	to	PART
taxlaw-2824	50	8	advance	advance	VERB
taxlaw-2824	50	9	a	a	DET
taxlaw-2824	50	10	particular	particular	ADJ
taxlaw-2824	50	11	normative	normative	ADJ
taxlaw-2824	50	12	choice	choice	NOUN
taxlaw-2824	50	13	.	.	PUNCT
taxlaw-2824	50	14	"	"	PUNCT
taxlaw-2824	50	15	)	)	PUNCT
taxlaw-2824	50	16	.	.	PUNCT
taxlaw-2824	51	1	8	8	NUM
taxlaw-2824	52	1	i	i	PRON
taxlaw-2824	52	2	d.	d.	NOUN
taxlaw-2824	52	3	at	at	ADP
taxlaw-2824	52	4	16	16	NUM
taxlaw-2824	52	5	(	(	PUNCT
taxlaw-2824	52	6	"	"	PUNCT
taxlaw-2824	52	7	[	[	X
taxlaw-2824	52	8	t]he	t]he	X
taxlaw-2824	52	9	organization	organization	NOUN
taxlaw-2824	52	10	of	of	ADP
taxlaw-2824	52	11	the	the	DET
taxlaw-2824	52	12	book	book	NOUN
taxlaw-2824	52	13	is	be	AUX
taxlaw-2824	52	14	designed	design	VERB
taxlaw-2824	52	15	to	to	PART
taxlaw-2824	52	16	help	help	VERB
taxlaw-2824	52	17	the	the	DET
taxlaw-2824	52	18	tax	tax	NOUN
taxlaw-2824	52	19	student	student	NOUN
taxlaw-2824	52	20	follow	follow	VERB
taxlaw-2824	52	21	the	the	DET
taxlaw-2824	52	22	book	book	NOUN
taxlaw-2824	52	23	in	in	ADP
taxlaw-2824	52	24	parallel	parallel	NOUN
taxlaw-2824	52	25	with	with	ADP
taxlaw-2824	52	26	the	the	DET
taxlaw-2824	52	27	regular	regular	ADJ
taxlaw-2824	52	28	casebook	casebook	NOUN
taxlaw-2824	52	29	that	that	PRON
taxlaw-2824	52	30	he	he	PRON
taxlaw-2824	52	31	or	or	CCONJ
taxlaw-2824	52	32	she	she	PRON
taxlaw-2824	52	33	is	be	AUX
taxlaw-2824	52	34	using	use	VERB
taxlaw-2824	52	35	.	.	PUNCT
taxlaw-2824	53	1	since	since	SCONJ
taxlaw-2824	53	2	most	most	ADJ
taxlaw-2824	53	3	u.s	u.s	PROPN
taxlaw-2824	53	4	.	.	PROPN
taxlaw-2824	53	5	tax	tax	NOUN
taxlaw-2824	53	6	casebooks	casebook	NOUN
taxlaw-2824	53	7	follow	follow	VERB
taxlaw-2824	53	8	a	a	DET
taxlaw-2824	53	9	basic	basic	ADJ
taxlaw-2824	53	10	pattern	pattern	NOUN
taxlaw-2824	53	11	(	(	PUNCT
taxlaw-2824	53	12	income	income	NOUN
taxlaw-2824	53	13	,	,	PUNCT
taxlaw-2824	53	14	deductions	deduction	NOUN
taxlaw-2824	53	15	,	,	PUNCT
taxlaw-2824	53	16	the	the	DET
taxlaw-2824	53	17	taxable	taxable	ADJ
taxlaw-2824	53	18	unit	unit	NOUN
taxlaw-2824	53	19	,	,	PUNCT
taxlaw-2824	53	20	timing	timing	NOUN
taxlaw-2824	53	21	,	,	PUNCT
taxlaw-2824	53	22	capital	capital	NOUN
taxlaw-2824	53	23	gains	gain	NOUN
taxlaw-2824	53	24	,	,	PUNCT
taxlaw-2824	53	25	and	and	CCONJ
taxlaw-2824	53	26	so	so	ADV
taxlaw-2824	53	27	on	on	ADV
taxlaw-2824	53	28	)	)	PUNCT
taxlaw-2824	53	29	,	,	PUNCT
taxlaw-2824	53	30	the	the	DET
taxlaw-2824	53	31	book	book	NOUN
taxlaw-2824	53	32	will	will	AUX
taxlaw-2824	53	33	follow	follow	VERB
taxlaw-2824	53	34	the	the	DET
taxlaw-2824	53	35	same	same	ADJ
taxlaw-2824	53	36	order	order	NOUN
taxlaw-2824	53	37	.	.	PUNCT
taxlaw-2824	54	1	"	"	PUNCT
taxlaw-2824	54	2	)	)	PUNCT
taxlaw-2824	54	3	.	.	PUNCT
taxlaw-2824	55	1	9	9	NUM
taxlaw-2824	55	2	i	i	PRON
taxlaw-2824	55	3	d.	d.	PROPN
taxlaw-2824	55	4	at	at	ADP
taxlaw-2824	55	5	vii	vii	PROPN
taxlaw-2824	55	6	–	–	PUNCT
taxlaw-2824	55	7	x	x	INTJ
taxlaw-2824	55	8	(	(	PUNCT
taxlaw-2824	55	9	table	table	NOUN
taxlaw-2824	55	10	of	of	ADP
taxlaw-2824	55	11	contents	content	NOUN
taxlaw-2824	55	12	)	)	PUNCT
taxlaw-2824	55	13	.	.	PUNCT
taxlaw-2824	56	1	10	10	NUM
taxlaw-2824	57	1	but	but	CCONJ
taxlaw-2824	57	2	see	see	VERB
taxlaw-2824	57	3	i	i	PRON
taxlaw-2824	57	4	d.	d.	PROPN
taxlaw-2824	57	5	at	at	ADP
taxlaw-2824	57	6	16	16	NUM
taxlaw-2824	57	7	(	(	PUNCT
taxlaw-2824	57	8	"	"	PUNCT
taxlaw-2824	57	9	a	a	DET
taxlaw-2824	57	10	critical	critical	ADJ
taxlaw-2824	57	11	comparatist	comparatist	NOUN
taxlaw-2824	57	12	will	will	AUX
taxlaw-2824	57	13	probably	probably	ADV
taxlaw-2824	57	14	be	be	AUX
taxlaw-2824	57	15	quick	quick	ADJ
taxlaw-2824	57	16	to	to	PART
taxlaw-2824	57	17	note	note	VERB
taxlaw-2824	57	18	this	this	DET
taxlaw-2824	57	19	construction	construction	NOUN
taxlaw-2824	57	20	and	and	CCONJ
taxlaw-2824	57	21	may	may	AUX
taxlaw-2824	57	22	even	even	ADV
taxlaw-2824	57	23	criticize	criticize	VERB
taxlaw-2824	57	24	us	we	PRON
taxlaw-2824	57	25	for	for	ADP
taxlaw-2824	57	26	trying	try	VERB
taxlaw-2824	57	27	to	to	PART
taxlaw-2824	57	28	manipulate	manipulate	VERB
taxlaw-2824	57	29	foreign	foreign	ADJ
taxlaw-2824	57	30	tax	tax	NOUN
taxlaw-2824	57	31	systems	system	NOUN
taxlaw-2824	57	32	to	to	PART
taxlaw-2824	57	33	accommodate	accommodate	VERB
taxlaw-2824	57	34	the	the	DET
taxlaw-2824	57	35	'	'	PUNCT
taxlaw-2824	57	36	mainstream	mainstream	NOUN
taxlaw-2824	57	37	'	'	PUNCT
taxlaw-2824	57	38	american	american	ADJ
taxlaw-2824	57	39	discourse	discourse	NOUN
taxlaw-2824	57	40	.	.	PUNCT
taxlaw-2824	58	1	point	point	NOUN
taxlaw-2824	58	2	taken	take	VERB
taxlaw-2824	58	3	.	.	PUNCT
taxlaw-2824	59	1	we	we	PRON
taxlaw-2824	59	2	invite	invite	VERB
taxlaw-2824	59	3	,	,	PUNCT
taxlaw-2824	59	4	by	by	ADP
taxlaw-2824	59	5	all	all	DET
taxlaw-2824	59	6	means	mean	NOUN
taxlaw-2824	59	7	,	,	PUNCT
taxlaw-2824	59	8	critical	critical	ADJ
taxlaw-2824	59	9	tax	tax	NOUN
taxlaw-2824	59	10	comparatists	comparatist	NOUN
taxlaw-2824	59	11	to	to	PART
taxlaw-2824	59	12	bring	bring	VERB
taxlaw-2824	59	13	forward	forward	ADV
taxlaw-2824	59	14	a	a	DET
taxlaw-2824	59	15	critical	critical	ADJ
taxlaw-2824	59	16	analysis	analysis	NOUN
taxlaw-2824	59	17	on	on	ADP
taxlaw-2824	59	18	the	the	DET
taxlaw-2824	59	19	construction	construction	NOUN
taxlaw-2824	59	20	of	of	ADP
taxlaw-2824	59	21	comparative	comparative	ADJ
taxlaw-2824	59	22	tax	tax	NOUN
taxlaw-2824	59	23	discourse	discourse	NOUN
taxlaw-2824	59	24	around	around	ADP
taxlaw-2824	59	25	these	these	DET
taxlaw-2824	59	26	usual	usual	ADJ
taxlaw-2824	59	27	focal	focal	ADJ
taxlaw-2824	59	28	points	point	NOUN
taxlaw-2824	59	29	.	.	PUNCT
taxlaw-2824	60	1	this	this	PRON
taxlaw-2824	60	2	would	would	AUX
taxlaw-2824	60	3	be	be	AUX
taxlaw-2824	60	4	a	a	DET
taxlaw-2824	60	5	much	much	ADV
taxlaw-2824	60	6	needed	need	VERB
taxlaw-2824	60	7	(	(	PUNCT
taxlaw-2824	60	8	and	and	CCONJ
taxlaw-2824	60	9	long	long	ADV
taxlaw-2824	60	10	overdue	overdue	ADJ
taxlaw-2824	60	11	)	)	PUNCT
taxlaw-2824	60	12	contribution	contribution	NOUN
taxlaw-2824	61	1	[	[	X
taxlaw-2824	61	2	to	to	ADP
taxlaw-2824	61	3	]	]	X
taxlaw-2824	61	4	the	the	DET
taxlaw-2824	61	5	comparative	comparative	ADJ
taxlaw-2824	61	6	tax	tax	NOUN
taxlaw-2824	61	7	discourse	discourse	NOUN
taxlaw-2824	61	8	.	.	PUNCT
taxlaw-2824	62	1	"	"	PUNCT
taxlaw-2824	62	2	)	)	PUNCT
taxlaw-2824	62	3	.	.	PUNCT
taxlaw-2824	63	1	11	11	NUM
taxlaw-2824	63	2	see	see	VERB
taxlaw-2824	63	3	,	,	PUNCT
taxlaw-2824	63	4	e.g.	e.g.	ADV
taxlaw-2824	63	5	,	,	PUNCT
taxlaw-2824	63	6	geoffery	geoffery	NOUN
taxlaw-2824	63	7	hornsey	hornsey	NOUN
taxlaw-2824	63	8	,	,	PUNCT
taxlaw-2824	63	9	corporate	corporate	ADJ
taxlaw-2824	63	10	taxation	taxation	NOUN
taxlaw-2824	63	11	–	–	PUNCT
taxlaw-2824	63	12	a	a	DET
taxlaw-2824	63	13	comparative	comparative	ADJ
taxlaw-2824	63	14	study	study	NOUN
taxlaw-2824	63	15	,	,	PUNCT
taxlaw-2824	63	16	16	16	NUM
taxlaw-2824	63	17	mod	mod	NOUN
taxlaw-2824	63	18	.	.	PUNCT
taxlaw-2824	64	1	l.	l.	PROPN
taxlaw-2824	64	2	rev	rev	PROPN
taxlaw-2824	64	3	.	.	PROPN
taxlaw-2824	64	4	26	26	NUM
taxlaw-2824	64	5	(	(	PUNCT
taxlaw-2824	64	6	1953	1953	NUM
taxlaw-2824	64	7	)	)	PUNCT
taxlaw-2824	64	8	(	(	PUNCT
taxlaw-2824	64	9	concluding	conclude	VERB
taxlaw-2824	64	10	from	from	ADP
taxlaw-2824	64	11	a	a	DET
taxlaw-2824	64	12	comparative	comparative	ADJ
taxlaw-2824	64	13	study	study	NOUN
taxlaw-2824	64	14	conducted	conduct	VERB
taxlaw-2824	64	15	on	on	ADP
taxlaw-2824	64	16	corporate	corporate	ADJ
taxlaw-2824	64	17	taxation	taxation	NOUN
taxlaw-2824	64	18	in	in	ADP
taxlaw-2824	64	19	the	the	DET
taxlaw-2824	64	20	united	united	PROPN
taxlaw-2824	64	21	states	states	PROPN
taxlaw-2824	64	22	,	,	PUNCT
taxlaw-2824	64	23	the	the	DET
taxlaw-2824	64	24	united	united	ADJ
taxlaw-2824	64	25	kingdom	kingdom	PROPN
taxlaw-2824	64	26	,	,	PUNCT
taxlaw-2824	64	27	and	and	CCONJ
taxlaw-2824	64	28	france	france	PROPN
taxlaw-2824	64	29	during	during	ADP
taxlaw-2824	64	30	the	the	DET
taxlaw-2824	64	31	1950s	1950	NOUN
taxlaw-2824	64	32	that	that	SCONJ
taxlaw-2824	64	33	"	"	PUNCT
taxlaw-2824	64	34	the	the	DET
taxlaw-2824	64	35	one	one	NUM
taxlaw-2824	64	36	striking	striking	ADJ
taxlaw-2824	64	37	fact	fact	NOUN
taxlaw-2824	64	38	which	which	PRON
taxlaw-2824	64	39	does	do	AUX
taxlaw-2824	64	40	emerge	emerge	VERB
taxlaw-2824	64	41	is	be	AUX
taxlaw-2824	64	42	the	the	DET
taxlaw-2824	64	43	universality	universality	NOUN
taxlaw-2824	64	44	of	of	ADP
taxlaw-2824	64	45	the	the	DET
taxlaw-2824	64	46	problems	problem	NOUN
taxlaw-2824	64	47	involved	involve	VERB
taxlaw-2824	64	48	and	and	CCONJ
taxlaw-2824	64	49	the	the	DET
taxlaw-2824	64	50	similarity	similarity	NOUN
taxlaw-2824	64	51	of	of	ADP
taxlaw-2824	64	52	the	the	DET
taxlaw-2824	64	53	solutions	solution	NOUN
taxlaw-2824	64	54	achieved	achieve	VERB
taxlaw-2824	64	55	.	.	PUNCT
taxlaw-2824	64	56	"	"	PUNCT
taxlaw-2824	64	57	)	)	PUNCT
taxlaw-2824	64	58	;	;	PUNCT
taxlaw-2824	64	59	avi	avi	NOUN
taxlaw-2824	64	60	-	-	PUNCT
taxlaw-2824	64	61	yonah	yonah	ADJ
taxlaw-2824	64	62	,	,	PUNCT
taxlaw-2824	64	63	sartori	sartori	NOUN
taxlaw-2824	64	64	&	&	CCONJ
taxlaw-2824	64	65	marian	marian	PROPN
taxlaw-2824	64	66	,	,	PUNCT
taxlaw-2824	64	67	supra	supra	PROPN
taxlaw-2824	64	68	note	note	PROPN
taxlaw-2824	64	69	1	1	NUM
taxlaw-2824	64	70	,	,	PUNCT
taxlaw-2824	64	71	at	at	ADP
taxlaw-2824	64	72	22	22	NUM
taxlaw-2824	64	73	(	(	PUNCT
taxlaw-2824	64	74	"	"	PUNCT
taxlaw-2824	64	75	[	[	X
taxlaw-2824	64	76	a]t	a]t	ADJ
taxlaw-2824	64	77	least	least	ADJ
taxlaw-2824	64	78	from	from	ADP
taxlaw-2824	64	79	a	a	DET
taxlaw-2824	64	80	functional	functional	ADJ
taxlaw-2824	64	81	perspective	perspective	NOUN
taxlaw-2824	64	82	,	,	PUNCT
taxlaw-2824	64	83	the	the	DET
taxlaw-2824	64	84	design	design	NOUN
taxlaw-2824	64	85	problems	problem	NOUN
taxlaw-2824	64	86	facing	face	VERB
taxlaw-2824	64	87	an	an	DET
taxlaw-2824	64	88	income	income	NOUN
taxlaw-2824	64	89	tax	tax	NOUN
taxlaw-2824	64	90	are	be	AUX
taxlaw-2824	64	91	,	,	PUNCT
taxlaw-2824	64	92	to	to	ADP
taxlaw-2824	64	93	a	a	DET
taxlaw-2824	64	94	significant	significant	ADJ
taxlaw-2824	64	95	extent	extent	NOUN
taxlaw-2824	64	96	,	,	PUNCT
taxlaw-2824	64	97	identical	identical	ADJ
taxlaw-2824	64	98	across	across	ADP
taxlaw-2824	64	99	jurisdictions	jurisdiction	NOUN
taxlaw-2824	64	100	.	.	PUNCT
taxlaw-2824	64	101	"	"	PUNCT
taxlaw-2824	64	102	)	)	PUNCT
taxlaw-2824	64	103	.	.	PUNCT
taxlaw-2824	65	1	note	note	VERB
taxlaw-2824	65	2	,	,	PUNCT
taxlaw-2824	65	3	however	however	ADV
taxlaw-2824	65	4	,	,	PUNCT
taxlaw-2824	65	5	the	the	DET
taxlaw-2824	65	6	risk	risk	NOUN
taxlaw-2824	65	7	of	of	ADP
taxlaw-2824	65	8	a	a	DET
taxlaw-2824	65	9	sampling	sample	VERB
taxlaw-2824	65	10	issue	issue	NOUN
taxlaw-2824	65	11	with	with	ADP
taxlaw-2824	65	12	respect	respect	NOUN
taxlaw-2824	65	13	to	to	ADP
taxlaw-2824	65	14	the	the	DET
taxlaw-2824	65	15	countries	country	NOUN
taxlaw-2824	65	16	selected	select	VERB
taxlaw-2824	65	17	for	for	ADP
taxlaw-2824	65	18	comparison	comparison	NOUN
taxlaw-2824	65	19	:	:	PUNCT
taxlaw-2824	65	20	these	these	DET
taxlaw-2824	65	21	countries	country	NOUN
taxlaw-2824	65	22	already	already	ADV
taxlaw-2824	65	23	have	have	VERB
taxlaw-2824	65	24	much	much	ADJ
taxlaw-2824	65	25	in	in	ADP
taxlaw-2824	65	26	common	common	ADJ
taxlaw-2824	65	27	so	so	SCONJ
taxlaw-2824	65	28	they	they	PRON
taxlaw-2824	65	29	are	be	AUX
taxlaw-2824	65	30	likely	likely	ADJ
taxlaw-2824	65	31	to	to	PART
taxlaw-2824	65	32	produce	produce	VERB
taxlaw-2824	65	33	similar	similar	ADJ
taxlaw-2824	65	34	tax	tax	NOUN
taxlaw-2824	65	35	challenges	challenge	NOUN
taxlaw-2824	65	36	and	and	CCONJ
taxlaw-2824	65	37	solutions	solution	NOUN
taxlaw-2824	65	38	.	.	PUNCT
taxlaw-2824	66	1	see	see	VERB
taxlaw-2824	66	2	also	also	ADV
taxlaw-2824	66	3	supra	supra	ADJ
taxlaw-2824	66	4	note	note	NOUN
taxlaw-2824	66	5	10	10	NUM
taxlaw-2824	66	6	.	.	PUNCT
taxlaw-2824	66	7	12	12	NUM
taxlaw-2824	66	8	avi	avi	NOUN
taxlaw-2824	66	9	-	-	PUNCT
taxlaw-2824	66	10	yonah	yonah	ADJ
taxlaw-2824	66	11	,	,	PUNCT
taxlaw-2824	66	12	sartori	sartori	NOUN
taxlaw-2824	66	13	&	&	CCONJ
taxlaw-2824	66	14	marian	marian	PROPN
taxlaw-2824	66	15	,	,	PUNCT
taxlaw-2824	66	16	supra	supra	PROPN
taxlaw-2824	66	17	note	note	PROPN
taxlaw-2824	66	18	1	1	NUM
taxlaw-2824	66	19	,	,	PUNCT
taxlaw-2824	66	20	at	at	ADP
taxlaw-2824	66	21	xvii	xvii	PROPN
taxlaw-2824	66	22	(	(	PUNCT
taxlaw-2824	66	23	"	"	PUNCT
taxlaw-2824	66	24	[	[	X
taxlaw-2824	66	25	t]hese	t]hese	ADJ
taxlaw-2824	66	26	issues	issue	NOUN
taxlaw-2824	66	27	are	be	AUX
taxlaw-2824	66	28	of	of	ADP
taxlaw-2824	66	29	real	real	ADJ
taxlaw-2824	66	30	importance	importance	NOUN
taxlaw-2824	66	31	,	,	PUNCT
taxlaw-2824	66	32	first	first	ADV
taxlaw-2824	66	33	and	and	CCONJ
taxlaw-2824	66	34	foremost	foremost	ADV
taxlaw-2824	66	35	,	,	PUNCT
taxlaw-2824	66	36	because	because	SCONJ
taxlaw-2824	66	37	one	one	NUM
taxlaw-2824	66	38	of	of	ADP
taxlaw-2824	66	39	the	the	DET
taxlaw-2824	66	40	defining	define	VERB
taxlaw-2824	66	41	characteristics	characteristic	NOUN
taxlaw-2824	66	42	of	of	ADP
taxlaw-2824	66	43	tax	tax	NOUN
taxlaw-2824	66	44	laws	law	NOUN
taxlaw-2824	66	45	is	be	AUX
taxlaw-2824	66	46	that	that	SCONJ
taxlaw-2824	66	47	they	they	PRON
taxlaw-2824	66	48	are	be	AUX
taxlaw-2824	66	49	constantly	constantly	ADV
taxlaw-2824	66	50	changing	change	VERB
taxlaw-2824	66	51	at	at	ADP
taxlaw-2824	66	52	an	an	DET
taxlaw-2824	66	53	amazingly	amazingly	ADV
taxlaw-2824	66	54	rapid	rapid	ADJ
taxlaw-2824	66	55	pace	pace	NOUN
taxlaw-2824	66	56	.	.	PUNCT
taxlaw-2824	66	57	.	.	PUNCT
taxlaw-2824	66	58	.	.	PUNCT
taxlaw-2824	66	59	.	.	PUNCT
taxlaw-2824	67	1	"	"	PUNCT
taxlaw-2824	67	2	)	)	PUNCT
taxlaw-2824	67	3	;	;	PUNCT
taxlaw-2824	67	4	see	see	VERB
taxlaw-2824	67	5	also	also	ADV
taxlaw-2824	67	6	infra	infra	VERB
taxlaw-2824	67	7	notes	note	VERB
taxlaw-2824	67	8	24–43	24–43	NUM
taxlaw-2824	67	9	,	,	PUNCT
taxlaw-2824	67	10	72–81	72–81	NUM
taxlaw-2824	67	11	and	and	CCONJ
taxlaw-2824	67	12	accompanying	accompany	VERB
taxlaw-2824	67	13	text	text	NOUN
taxlaw-2824	67	14	(	(	PUNCT
taxlaw-2824	67	15	addressing	address	VERB
taxlaw-2824	67	16	the	the	DET
taxlaw-2824	67	17	interdependency	interdependency	NOUN
taxlaw-2824	67	18	of	of	ADP
taxlaw-2824	67	19	taxation	taxation	NOUN
taxlaw-2824	67	20	among	among	ADP
taxlaw-2824	67	21	nations	nation	NOUN
taxlaw-2824	67	22	and	and	CCONJ
taxlaw-2824	67	23	suggesting	suggest	VERB
taxlaw-2824	67	24	it	it	PRON
taxlaw-2824	67	25	is	be	AUX
taxlaw-2824	67	26	particularly	particularly	ADV
taxlaw-2824	67	27	exacerbated	exacerbate	VERB
taxlaw-2824	67	28	by	by	ADP
taxlaw-2824	67	29	globalization	globalization	NOUN
taxlaw-2824	67	30	)	)	PUNCT
taxlaw-2824	67	31	.	.	PUNCT
taxlaw-2824	68	1	2014	2014	NUM
taxlaw-2824	68	2	]	]	PUNCT
taxlaw-2824	69	1	the	the	DET
taxlaw-2824	69	2	intricacies	intricacy	NOUN
taxlaw-2824	69	3	of	of	ADP
taxlaw-2824	69	4	tax	tax	NOUN
taxlaw-2824	69	5	and	and	CCONJ
taxlaw-2824	69	6	globalization	globalization	NOUN
taxlaw-2824	69	7	211	211	NUM
taxlaw-2824	69	8	immediate	immediate	ADJ
taxlaw-2824	69	9	domestic	domestic	ADJ
taxlaw-2824	69	10	rules	rule	NOUN
taxlaw-2824	69	11	and	and	CCONJ
taxlaw-2824	69	12	mechanisms	mechanism	NOUN
taxlaw-2824	69	13	to	to	PART
taxlaw-2824	69	14	allow	allow	VERB
taxlaw-2824	69	15	both	both	PRON
taxlaw-2824	69	16	the	the	DET
taxlaw-2824	69	17	expression	expression	NOUN
taxlaw-2824	69	18	of	of	ADP
taxlaw-2824	69	19	and	and	CCONJ
taxlaw-2824	69	20	reflection	reflection	NOUN
taxlaw-2824	69	21	on	on	ADP
taxlaw-2824	69	22	underlying	underlie	VERB
taxlaw-2824	69	23	tax	tax	NOUN
taxlaw-2824	69	24	policy	policy	NOUN
taxlaw-2824	69	25	issues	issue	NOUN
taxlaw-2824	69	26	and	and	CCONJ
taxlaw-2824	69	27	solutions	solution	NOUN
taxlaw-2824	69	28	in	in	ADP
taxlaw-2824	69	29	a	a	DET
taxlaw-2824	69	30	world	world	NOUN
taxlaw-2824	69	31	that	that	PRON
taxlaw-2824	69	32	is	be	AUX
taxlaw-2824	69	33	closely	closely	ADV
taxlaw-2824	69	34	interconnected	interconnected	ADJ
taxlaw-2824	69	35	and	and	CCONJ
taxlaw-2824	69	36	constantly	constantly	ADV
taxlaw-2824	69	37	evolving.13	evolving.13	VERB
taxlaw-2824	69	38	avi	avi	PROPN
taxlaw-2824	69	39	-	-	PUNCT
taxlaw-2824	69	40	yonah	yonah	ADJ
taxlaw-2824	69	41	,	,	PUNCT
taxlaw-2824	69	42	sartori	sartori	NOUN
taxlaw-2824	69	43	,	,	PUNCT
taxlaw-2824	69	44	and	and	CCONJ
taxlaw-2824	69	45	marian	marian	PROPN
taxlaw-2824	69	46	’s	’s	PART
taxlaw-2824	69	47	aim	aim	NOUN
taxlaw-2824	69	48	is	be	AUX
taxlaw-2824	69	49	not	not	PART
taxlaw-2824	69	50	to	to	PART
taxlaw-2824	69	51	make	make	VERB
taxlaw-2824	69	52	the	the	DET
taxlaw-2824	69	53	reader	reader	NOUN
taxlaw-2824	69	54	of	of	ADP
taxlaw-2824	69	55	global	global	ADJ
taxlaw-2824	69	56	perspectives	perspective	NOUN
taxlaw-2824	69	57	on	on	ADP
taxlaw-2824	69	58	income	income	NOUN
taxlaw-2824	69	59	taxation	taxation	NOUN
taxlaw-2824	69	60	law	law	NOUN
taxlaw-2824	69	61	a	a	DET
taxlaw-2824	69	62	foreign	foreign	ADJ
taxlaw-2824	69	63	tax	tax	NOUN
taxlaw-2824	69	64	expert	expert	NOUN
taxlaw-2824	69	65	,	,	PUNCT
taxlaw-2824	69	66	but	but	CCONJ
taxlaw-2824	69	67	to	to	PART
taxlaw-2824	69	68	provide	provide	VERB
taxlaw-2824	69	69	readers	reader	NOUN
taxlaw-2824	69	70	with	with	ADP
taxlaw-2824	69	71	a	a	DET
taxlaw-2824	69	72	wide	wide	ADJ
taxlaw-2824	69	73	comparative	comparative	ADJ
taxlaw-2824	69	74	outlook	outlook	NOUN
taxlaw-2824	69	75	on	on	ADP
taxlaw-2824	69	76	fundamental	fundamental	ADJ
taxlaw-2824	69	77	elements	element	NOUN
taxlaw-2824	69	78	of	of	ADP
taxlaw-2824	69	79	income	income	NOUN
taxlaw-2824	69	80	taxation	taxation	NOUN
taxlaw-2824	69	81	law.14	law.14	NOUN
taxlaw-2824	69	82	while	while	SCONJ
taxlaw-2824	69	83	much	much	ADJ
taxlaw-2824	69	84	of	of	ADP
taxlaw-2824	69	85	the	the	DET
taxlaw-2824	69	86	legal	legal	ADJ
taxlaw-2824	69	87	tax	tax	NOUN
taxlaw-2824	69	88	education	education	NOUN
taxlaw-2824	69	89	still	still	ADV
taxlaw-2824	69	90	lags	lag	VERB
taxlaw-2824	69	91	behind	behind	ADP
taxlaw-2824	69	92	actual	actual	ADJ
taxlaw-2824	69	93	tax	tax	NOUN
taxlaw-2824	69	94	practice	practice	NOUN
taxlaw-2824	69	95	due	due	ADP
taxlaw-2824	69	96	to	to	ADP
taxlaw-2824	69	97	its	its	PRON
taxlaw-2824	69	98	predominantly	predominantly	ADV
taxlaw-2824	69	99	self	self	NOUN
taxlaw-2824	69	100	-	-	PUNCT
taxlaw-2824	69	101	reliant	reliant	ADJ
taxlaw-2824	69	102	approach	approach	NOUN
taxlaw-2824	69	103	,	,	PUNCT
taxlaw-2824	69	104	global	global	ADJ
taxlaw-2824	69	105	perspectives	perspective	NOUN
taxlaw-2824	69	106	on	on	ADP
taxlaw-2824	69	107	income	income	NOUN
taxlaw-2824	69	108	taxation	taxation	NOUN
taxlaw-2824	69	109	law	law	NOUN
taxlaw-2824	69	110	adds	add	VERB
taxlaw-2824	69	111	indispensible	indispensible	ADJ
taxlaw-2824	69	112	value	value	NOUN
taxlaw-2824	69	113	by	by	ADP
taxlaw-2824	69	114	redirecting	redirect	VERB
taxlaw-2824	69	115	and	and	CCONJ
taxlaw-2824	69	116	broadening	broaden	VERB
taxlaw-2824	69	117	the	the	DET
taxlaw-2824	69	118	discussion	discussion	NOUN
taxlaw-2824	69	119	on	on	ADP
taxlaw-2824	69	120	tax	tax	NOUN
taxlaw-2824	69	121	.	.	PUNCT
taxlaw-2824	70	1	although	although	SCONJ
taxlaw-2824	70	2	it	it	PRON
taxlaw-2824	70	3	is	be	AUX
taxlaw-2824	70	4	tailored	tailor	VERB
taxlaw-2824	70	5	to	to	ADP
taxlaw-2824	70	6	the	the	DET
taxlaw-2824	70	7	prospective	prospective	ADJ
taxlaw-2824	70	8	attorney	attorney	NOUN
taxlaw-2824	70	9	first	first	ADV
taxlaw-2824	70	10	and	and	CCONJ
taxlaw-2824	70	11	foremost	foremost	ADV
taxlaw-2824	70	12	,	,	PUNCT
taxlaw-2824	70	13	15	15	NUM
taxlaw-2824	70	14	the	the	DET
taxlaw-2824	70	15	book	book	NOUN
taxlaw-2824	70	16	reaches	reach	VERB
taxlaw-2824	70	17	beyond	beyond	ADP
taxlaw-2824	70	18	classroom	classroom	NOUN
taxlaw-2824	70	19	borders	border	NOUN
taxlaw-2824	70	20	.	.	PUNCT
taxlaw-2824	71	1	it	it	PRON
taxlaw-2824	71	2	is	be	AUX
taxlaw-2824	71	3	designed	design	VERB
taxlaw-2824	71	4	to	to	PART
taxlaw-2824	71	5	be	be	AUX
taxlaw-2824	71	6	"	"	PUNCT
taxlaw-2824	71	7	the	the	DET
taxlaw-2824	71	8	start	start	NOUN
taxlaw-2824	71	9	,	,	PUNCT
taxlaw-2824	71	10	not	not	PART
taxlaw-2824	71	11	the	the	DET
taxlaw-2824	71	12	end	end	NOUN
taxlaw-2824	71	13	"	"	PUNCT
taxlaw-2824	71	14	and	and	CCONJ
taxlaw-2824	71	15	serves	serve	VERB
taxlaw-2824	71	16	"	"	PUNCT
taxlaw-2824	71	17	to	to	PART
taxlaw-2824	71	18	ignite	ignite	VERB
taxlaw-2824	71	19	modes	mode	NOUN
taxlaw-2824	71	20	of	of	ADP
taxlaw-2824	71	21	thinking	thinking	NOUN
taxlaw-2824	71	22	.	.	PUNCT
taxlaw-2824	72	1	"16	"16	NOUN
taxlaw-2824	72	2	the	the	DET
taxlaw-2824	72	3	authors	author	NOUN
taxlaw-2824	72	4	posit	posit	VERB
taxlaw-2824	72	5	that	that	SCONJ
taxlaw-2824	72	6	the	the	DET
taxlaw-2824	72	7	reader	reader	NOUN
taxlaw-2824	72	8	is	be	AUX
taxlaw-2824	72	9	free	free	ADJ
taxlaw-2824	72	10	to	to	PART
taxlaw-2824	72	11	choose	choose	VERB
taxlaw-2824	72	12	how	how	SCONJ
taxlaw-2824	72	13	to	to	PART
taxlaw-2824	72	14	utilize	utilize	VERB
taxlaw-2824	72	15	the	the	DET
taxlaw-2824	72	16	information	information	NOUN
taxlaw-2824	72	17	the	the	DET
taxlaw-2824	72	18	book	book	NOUN
taxlaw-2824	72	19	provides.17	provides.17	ADJ
taxlaw-2824	72	20	to	to	ADP
taxlaw-2824	72	21	this	this	DET
taxlaw-2824	72	22	end	end	NOUN
taxlaw-2824	72	23	they	they	PRON
taxlaw-2824	72	24	present	present	VERB
taxlaw-2824	72	25	a	a	DET
taxlaw-2824	72	26	manuscript	manuscript	NOUN
taxlaw-2824	72	27	that	that	PRON
taxlaw-2824	72	28	advances	advance	VERB
taxlaw-2824	72	29	the	the	DET
taxlaw-2824	72	30	comparative	comparative	ADJ
taxlaw-2824	72	31	tax	tax	NOUN
taxlaw-2824	72	32	law	law	NOUN
taxlaw-2824	72	33	dialogue	dialogue	NOUN
taxlaw-2824	72	34	in	in	ADP
taxlaw-2824	72	35	a	a	DET
taxlaw-2824	72	36	meaningful	meaningful	ADJ
taxlaw-2824	72	37	yet	yet	CCONJ
taxlaw-2824	72	38	accessible	accessible	ADJ
taxlaw-2824	72	39	manner	manner	NOUN
taxlaw-2824	72	40	.	.	PUNCT
taxlaw-2824	73	1	ii	ii	PROPN
taxlaw-2824	73	2	.	.	PUNCT
taxlaw-2824	74	1	globalization	globalization	NOUN
taxlaw-2824	74	2	and	and	CCONJ
taxlaw-2824	74	3	taxation	taxation	NOUN
taxlaw-2824	74	4	law	law	NOUN
taxlaw-2824	74	5	:	:	PUNCT
taxlaw-2824	74	6	the	the	DET
taxlaw-2824	74	7	emergence	emergence	NOUN
taxlaw-2824	74	8	of	of	ADP
taxlaw-2824	74	9	a	a	DET
taxlaw-2824	74	10	closer	close	ADV
taxlaw-2824	74	11	-	-	PUNCT
taxlaw-2824	74	12	knit	knit	VERB
taxlaw-2824	74	13	world	world	NOUN
taxlaw-2824	74	14	global	global	ADJ
taxlaw-2824	74	15	perspectives	perspective	NOUN
taxlaw-2824	74	16	on	on	ADP
taxlaw-2824	74	17	income	income	NOUN
taxlaw-2824	74	18	taxation	taxation	NOUN
taxlaw-2824	74	19	law	law	NOUN
taxlaw-2824	74	20	describes	describe	VERB
taxlaw-2824	74	21	and	and	CCONJ
taxlaw-2824	74	22	examines	examine	VERB
taxlaw-2824	74	23	tax	tax	NOUN
taxlaw-2824	74	24	policy	policy	NOUN
taxlaw-2824	74	25	arrangements	arrangement	NOUN
taxlaw-2824	74	26	across	across	ADP
taxlaw-2824	74	27	different	different	ADJ
taxlaw-2824	74	28	jurisdictions	jurisdiction	NOUN
taxlaw-2824	74	29	,	,	PUNCT
taxlaw-2824	74	30	focusing	focus	VERB
taxlaw-2824	74	31	on	on	ADP
taxlaw-2824	74	32	the	the	DET
taxlaw-2824	74	33	law	law	NOUN
taxlaw-2824	74	34	of	of	ADP
taxlaw-2824	74	35	income	income	NOUN
taxlaw-2824	74	36	taxation	taxation	NOUN
taxlaw-2824	74	37	,	,	PUNCT
taxlaw-2824	74	38	particularly	particularly	ADV
taxlaw-2824	74	39	personal	personal	ADJ
taxlaw-2824	74	40	income	income	NOUN
taxlaw-2824	74	41	taxation	taxation	NOUN
taxlaw-2824	74	42	.	.	PUNCT
taxlaw-2824	75	1	this	this	DET
taxlaw-2824	75	2	comparative	comparative	ADJ
taxlaw-2824	75	3	endeavor	endeavor	NOUN
taxlaw-2824	75	4	provides	provide	VERB
taxlaw-2824	75	5	unique	unique	ADJ
taxlaw-2824	75	6	insight	insight	NOUN
taxlaw-2824	75	7	into	into	ADP
taxlaw-2824	75	8	global	global	ADJ
taxlaw-2824	75	9	tax	tax	NOUN
taxlaw-2824	75	10	trends	trend	NOUN
taxlaw-2824	75	11	of	of	ADP
taxlaw-2824	75	12	the	the	DET
taxlaw-2824	75	13	past	past	ADJ
taxlaw-2824	75	14	three	three	NUM
taxlaw-2824	75	15	and	and	CCONJ
taxlaw-2824	75	16	a	a	DET
taxlaw-2824	75	17	half	half	NOUN
taxlaw-2824	75	18	decades	decade	NOUN
taxlaw-2824	75	19	,	,	PUNCT
taxlaw-2824	75	20	especially	especially	ADV
taxlaw-2824	75	21	those	those	DET
taxlaw-2824	75	22	trends	trend	NOUN
taxlaw-2824	75	23	that	that	PRON
taxlaw-2824	75	24	involve	involve	VERB
taxlaw-2824	75	25	national	national	ADJ
taxlaw-2824	75	26	decisions	decision	NOUN
taxlaw-2824	75	27	on	on	ADP
taxlaw-2824	75	28	the	the	DET
taxlaw-2824	75	29	tax	tax	NOUN
taxlaw-2824	75	30	mix	mix	NOUN
taxlaw-2824	75	31	,	,	PUNCT
taxlaw-2824	75	32	including	include	VERB
taxlaw-2824	75	33	:	:	PUNCT
taxlaw-2824	75	34	what	what	DET
taxlaw-2824	75	35	forms	form	NOUN
taxlaw-2824	75	36	of	of	ADP
taxlaw-2824	75	37	economic	economic	ADJ
taxlaw-2824	75	38	income	income	NOUN
taxlaw-2824	75	39	,	,	PUNCT
taxlaw-2824	75	40	goods	good	NOUN
taxlaw-2824	75	41	,	,	PUNCT
taxlaw-2824	75	42	and	and	CCONJ
taxlaw-2824	75	43	services	service	NOUN
taxlaw-2824	75	44	to	to	ADP
taxlaw-2824	75	45	tax	tax	NOUN
taxlaw-2824	75	46	;	;	PUNCT
taxlaw-2824	75	47	to	to	ADP
taxlaw-2824	75	48	what	what	DET
taxlaw-2824	75	49	extent	extent	NOUN
taxlaw-2824	75	50	to	to	PART
taxlaw-2824	75	51	tax	tax	VERB
taxlaw-2824	75	52	these	these	DET
taxlaw-2824	75	53	items	item	NOUN
taxlaw-2824	75	54	;	;	PUNCT
taxlaw-2824	75	55	and	and	CCONJ
taxlaw-2824	75	56	how	how	SCONJ
taxlaw-2824	75	57	globalization	globalization	NOUN
taxlaw-2824	75	58	limits	limit	VERB
taxlaw-2824	75	59	and	and	CCONJ
taxlaw-2824	75	60	otherwise	otherwise	ADV
taxlaw-2824	75	61	affects	affect	VERB
taxlaw-2824	75	62	taxation	taxation	NOUN
taxlaw-2824	75	63	in	in	ADP
taxlaw-2824	75	64	the	the	DET
taxlaw-2824	75	65	twenty	twenty	NUM
taxlaw-2824	75	66	-	-	PUNCT
taxlaw-2824	75	67	first	first	ADJ
taxlaw-2824	75	68	century.18	century.18	NOUN
taxlaw-2824	75	69	this	this	DET
taxlaw-2824	75	70	insight	insight	NOUN
taxlaw-2824	75	71	is	be	AUX
taxlaw-2824	75	72	essential	essential	ADJ
taxlaw-2824	75	73	for	for	ADP
taxlaw-2824	75	74	evaluating	evaluate	VERB
taxlaw-2824	75	75	globalization	globalization	NOUN
taxlaw-2824	75	76	’s	’s	PART
taxlaw-2824	75	77	effects	effect	NOUN
taxlaw-2824	75	78	on	on	ADP
taxlaw-2824	75	79	taxation	taxation	NOUN
taxlaw-2824	75	80	,	,	PUNCT
taxlaw-2824	75	81	taking	take	VERB
taxlaw-2824	75	82	into	into	ADP
taxlaw-2824	75	83	account	account	NOUN
taxlaw-2824	75	84	13	13	NUM
taxlaw-2824	75	85	avi	avi	NOUN
taxlaw-2824	75	86	-	-	PUNCT
taxlaw-2824	75	87	yonah	yonah	ADJ
taxlaw-2824	75	88	,	,	PUNCT
taxlaw-2824	75	89	sartori	sartori	NOUN
taxlaw-2824	75	90	&	&	CCONJ
taxlaw-2824	75	91	marian	marian	PROPN
taxlaw-2824	75	92	,	,	PUNCT
taxlaw-2824	75	93	supra	supra	PROPN
taxlaw-2824	75	94	note	note	PROPN
taxlaw-2824	75	95	1	1	NUM
taxlaw-2824	75	96	,	,	PUNCT
taxlaw-2824	75	97	at	at	ADP
taxlaw-2824	75	98	xiii	xiii	PROPN
taxlaw-2824	75	99	.	.	PUNCT
taxlaw-2824	76	1	jinyan	jinyan	PROPN
taxlaw-2824	76	2	li	li	PROPN
taxlaw-2824	76	3	’s	’s	PART
taxlaw-2824	76	4	analysis	analysis	NOUN
taxlaw-2824	76	5	of	of	ADP
taxlaw-2824	76	6	the	the	DET
taxlaw-2824	76	7	gaar	gaar	NOUN
taxlaw-2824	76	8	implementation	implementation	NOUN
taxlaw-2824	76	9	in	in	ADP
taxlaw-2824	76	10	canada	canada	PROPN
taxlaw-2824	76	11	and	and	CCONJ
taxlaw-2824	76	12	china	china	PROPN
taxlaw-2824	76	13	is	be	AUX
taxlaw-2824	76	14	a	a	DET
taxlaw-2824	76	15	good	good	ADJ
taxlaw-2824	76	16	example	example	NOUN
taxlaw-2824	76	17	of	of	ADP
taxlaw-2824	76	18	how	how	SCONJ
taxlaw-2824	76	19	globally	globally	ADV
taxlaw-2824	76	20	centered	center	VERB
taxlaw-2824	76	21	tax	tax	NOUN
taxlaw-2824	76	22	analysis	analysis	NOUN
taxlaw-2824	76	23	offers	offer	VERB
taxlaw-2824	76	24	a	a	DET
taxlaw-2824	76	25	particularly	particularly	ADV
taxlaw-2824	76	26	useful	useful	ADJ
taxlaw-2824	76	27	and	and	CCONJ
taxlaw-2824	76	28	in	in	ADP
taxlaw-2824	76	29	-	-	PUNCT
taxlaw-2824	76	30	depth	depth	NOUN
taxlaw-2824	76	31	perspective	perspective	NOUN
taxlaw-2824	76	32	.	.	PUNCT
taxlaw-2824	77	1	li	li	PROPN
taxlaw-2824	77	2	notes	note	VERB
taxlaw-2824	77	3	that	that	SCONJ
taxlaw-2824	77	4	while	while	SCONJ
taxlaw-2824	77	5	the	the	DET
taxlaw-2824	77	6	purpose	purpose	NOUN
taxlaw-2824	77	7	of	of	ADP
taxlaw-2824	77	8	both	both	DET
taxlaw-2824	77	9	gaars	gaar	NOUN
taxlaw-2824	77	10	is	be	AUX
taxlaw-2824	77	11	antiavoidance	antiavoidance	NOUN
taxlaw-2824	77	12	,	,	PUNCT
taxlaw-2824	77	13	the	the	DET
taxlaw-2824	77	14	policy	policy	NOUN
taxlaw-2824	77	15	underlying	underlie	VERB
taxlaw-2824	77	16	this	this	DET
taxlaw-2824	77	17	legislation	legislation	NOUN
taxlaw-2824	77	18	does	do	AUX
taxlaw-2824	77	19	not	not	PART
taxlaw-2824	77	20	automatically	automatically	ADV
taxlaw-2824	77	21	translate	translate	VERB
taxlaw-2824	77	22	into	into	ADP
taxlaw-2824	77	23	the	the	DET
taxlaw-2824	77	24	chinese	chinese	ADJ
taxlaw-2824	77	25	culture	culture	NOUN
taxlaw-2824	77	26	.	.	PUNCT
taxlaw-2824	78	1	this	this	DET
taxlaw-2824	78	2	mismatch	mismatch	NOUN
taxlaw-2824	78	3	leads	lead	VERB
taxlaw-2824	78	4	to	to	ADP
taxlaw-2824	78	5	a	a	DET
taxlaw-2824	78	6	very	very	ADV
taxlaw-2824	78	7	different	different	ADJ
taxlaw-2824	78	8	gaar	gaar	NOUN
taxlaw-2824	78	9	implementation	implementation	NOUN
taxlaw-2824	78	10	in	in	ADP
taxlaw-2824	78	11	the	the	DET
taxlaw-2824	78	12	two	two	NUM
taxlaw-2824	78	13	countries	country	NOUN
taxlaw-2824	78	14	.	.	PUNCT
taxlaw-2824	79	1	jinyan	jinyan	PROPN
taxlaw-2824	79	2	li	li	PROPN
taxlaw-2824	79	3	,	,	PUNCT
taxlaw-2824	79	4	tax	tax	NOUN
taxlaw-2824	79	5	transplants	transplant	NOUN
taxlaw-2824	79	6	and	and	CCONJ
taxlaw-2824	79	7	local	local	ADJ
taxlaw-2824	79	8	culture	culture	NOUN
taxlaw-2824	79	9	:	:	PUNCT
taxlaw-2824	79	10	a	a	DET
taxlaw-2824	79	11	comparative	comparative	ADJ
taxlaw-2824	79	12	study	study	NOUN
taxlaw-2824	79	13	of	of	ADP
taxlaw-2824	79	14	the	the	DET
taxlaw-2824	79	15	chinese	chinese	ADJ
taxlaw-2824	79	16	and	and	CCONJ
taxlaw-2824	79	17	canadian	canadian	ADJ
taxlaw-2824	79	18	gaar	gaar	NOUN
taxlaw-2824	79	19	,	,	PUNCT
taxlaw-2824	79	20	11	11	NUM
taxlaw-2824	79	21	theoretical	theoretical	ADJ
taxlaw-2824	79	22	inquiries	inquiry	NOUN
taxlaw-2824	79	23	law	law	NOUN
taxlaw-2824	79	24	655	655	NUM
taxlaw-2824	79	25	,	,	PUNCT
taxlaw-2824	79	26	681	681	NUM
taxlaw-2824	79	27	(	(	PUNCT
taxlaw-2824	79	28	2010	2010	NUM
taxlaw-2824	79	29	)	)	PUNCT
taxlaw-2824	79	30	.	.	PUNCT
taxlaw-2824	80	1	a	a	DET
taxlaw-2824	80	2	similar	similar	ADJ
taxlaw-2824	80	3	argument	argument	NOUN
taxlaw-2824	80	4	in	in	ADP
taxlaw-2824	80	5	favor	favor	NOUN
taxlaw-2824	80	6	of	of	ADP
taxlaw-2824	80	7	exploring	explore	VERB
taxlaw-2824	80	8	underlying	underlie	VERB
taxlaw-2824	80	9	tax	tax	NOUN
taxlaw-2824	80	10	policy	policy	NOUN
taxlaw-2824	80	11	decisions	decision	NOUN
taxlaw-2824	80	12	before	before	ADP
taxlaw-2824	80	13	transplanting	transplant	VERB
taxlaw-2824	80	14	them	they	PRON
taxlaw-2824	80	15	is	be	AUX
taxlaw-2824	80	16	also	also	ADV
taxlaw-2824	80	17	one	one	NUM
taxlaw-2824	80	18	of	of	ADP
taxlaw-2824	80	19	the	the	DET
taxlaw-2824	80	20	main	main	ADJ
taxlaw-2824	80	21	points	point	NOUN
taxlaw-2824	80	22	made	make	VERB
taxlaw-2824	80	23	in	in	ADP
taxlaw-2824	80	24	omri	omri	PROPN
taxlaw-2824	80	25	marian	marian	PROPN
taxlaw-2824	80	26	,	,	PUNCT
taxlaw-2824	80	27	meaningless	meaningless	ADJ
taxlaw-2824	80	28	comparisons	comparison	NOUN
taxlaw-2824	80	29	:	:	PUNCT
taxlaw-2824	80	30	corporate	corporate	ADJ
taxlaw-2824	80	31	tax	tax	NOUN
taxlaw-2824	80	32	reform	reform	NOUN
taxlaw-2824	80	33	discourse	discourse	NOUN
taxlaw-2824	80	34	in	in	ADP
taxlaw-2824	80	35	the	the	DET
taxlaw-2824	80	36	united	united	PROPN
taxlaw-2824	80	37	states	states	PROPN
taxlaw-2824	80	38	,	,	PUNCT
taxlaw-2824	80	39	32	32	NUM
taxlaw-2824	80	40	va	va	NOUN
taxlaw-2824	80	41	.	.	PUNCT
taxlaw-2824	81	1	tax	tax	PROPN
taxlaw-2824	81	2	rev	rev	PROPN
taxlaw-2824	81	3	.	.	PROPN
taxlaw-2824	81	4	133	133	NUM
taxlaw-2824	81	5	,	,	PUNCT
taxlaw-2824	81	6	203	203	NUM
taxlaw-2824	81	7	(	(	PUNCT
taxlaw-2824	81	8	2012	2012	NUM
taxlaw-2824	81	9	)	)	PUNCT
taxlaw-2824	81	10	(	(	PUNCT
taxlaw-2824	81	11	"	"	PUNCT
taxlaw-2824	81	12	[	[	X
taxlaw-2824	81	13	a]s	a]	VERB
taxlaw-2824	81	14	much	much	ADV
taxlaw-2824	81	15	as	as	ADP
taxlaw-2824	81	16	a	a	DET
taxlaw-2824	81	17	comparative	comparative	ADJ
taxlaw-2824	81	18	approach	approach	NOUN
taxlaw-2824	81	19	[	[	X
taxlaw-2824	81	20	in	in	ADP
taxlaw-2824	81	21	the	the	DET
taxlaw-2824	81	22	corporate	corporate	ADJ
taxlaw-2824	81	23	tax	tax	NOUN
taxlaw-2824	81	24	context	context	NOUN
taxlaw-2824	81	25	]	]	PUNCT
taxlaw-2824	81	26	is	be	AUX
taxlaw-2824	81	27	desirable	desirable	ADJ
taxlaw-2824	81	28	,	,	PUNCT
taxlaw-2824	81	29	it	it	PRON
taxlaw-2824	81	30	is	be	AUX
taxlaw-2824	81	31	also	also	ADV
taxlaw-2824	81	32	dangerous	dangerous	ADJ
taxlaw-2824	81	33	if	if	SCONJ
taxlaw-2824	81	34	ill	ill	ADJ
taxlaw-2824	81	35	executed	execute	VERB
taxlaw-2824	81	36	.	.	PUNCT
taxlaw-2824	82	1	bad	bad	ADJ
taxlaw-2824	82	2	comparisons	comparison	NOUN
taxlaw-2824	82	3	produce	produce	VERB
taxlaw-2824	82	4	inaccurate	inaccurate	ADJ
taxlaw-2824	82	5	guidance	guidance	NOUN
taxlaw-2824	82	6	that	that	PRON
taxlaw-2824	82	7	may	may	AUX
taxlaw-2824	82	8	not	not	PART
taxlaw-2824	82	9	bring	bring	VERB
taxlaw-2824	82	10	about	about	ADP
taxlaw-2824	82	11	the	the	DET
taxlaw-2824	82	12	desired	desire	VERB
taxlaw-2824	82	13	results	result	NOUN
taxlaw-2824	82	14	of	of	ADP
taxlaw-2824	82	15	tax	tax	NOUN
taxlaw-2824	82	16	reform	reform	NOUN
taxlaw-2824	82	17	.	.	PUNCT
taxlaw-2824	82	18	"	"	PUNCT
taxlaw-2824	82	19	)	)	PUNCT
taxlaw-2824	82	20	.	.	PUNCT
taxlaw-2824	83	1	14	14	NUM
taxlaw-2824	83	2	exploring	explore	VERB
taxlaw-2824	83	3	key	key	ADJ
taxlaw-2824	83	4	elements	element	NOUN
taxlaw-2824	83	5	of	of	ADP
taxlaw-2824	83	6	income	income	NOUN
taxlaw-2824	83	7	taxation	taxation	NOUN
taxlaw-2824	83	8	law	law	NOUN
taxlaw-2824	83	9	from	from	ADP
taxlaw-2824	83	10	a	a	DET
taxlaw-2824	83	11	comparative	comparative	ADJ
taxlaw-2824	83	12	perspective	perspective	NOUN
taxlaw-2824	83	13	is	be	AUX
taxlaw-2824	83	14	a	a	DET
taxlaw-2824	83	15	key	key	ADJ
taxlaw-2824	83	16	goal	goal	NOUN
taxlaw-2824	83	17	for	for	ADP
taxlaw-2824	83	18	the	the	DET
taxlaw-2824	83	19	authors	author	NOUN
taxlaw-2824	83	20	.	.	PUNCT
taxlaw-2824	84	1	see	see	VERB
taxlaw-2824	84	2	,	,	PUNCT
taxlaw-2824	84	3	e.g.	e.g.	ADV
taxlaw-2824	84	4	,	,	PUNCT
taxlaw-2824	84	5	avi	avi	NOUN
taxlaw-2824	84	6	-	-	PUNCT
taxlaw-2824	84	7	yonah	yonah	ADJ
taxlaw-2824	84	8	,	,	PUNCT
taxlaw-2824	84	9	sartori	sartori	NOUN
taxlaw-2824	84	10	&	&	CCONJ
taxlaw-2824	84	11	marian	marian	PROPN
taxlaw-2824	84	12	,	,	PUNCT
taxlaw-2824	84	13	supra	supra	PROPN
taxlaw-2824	84	14	note	note	PROPN
taxlaw-2824	84	15	1	1	NUM
taxlaw-2824	84	16	,	,	PUNCT
taxlaw-2824	84	17	at	at	ADP
taxlaw-2824	84	18	xix	xix	PROPN
taxlaw-2824	84	19	(	(	PUNCT
taxlaw-2824	84	20	"	"	PUNCT
taxlaw-2824	84	21	[	[	X
taxlaw-2824	84	22	a]ny	a]ny	NUM
taxlaw-2824	84	23	future	future	ADJ
taxlaw-2824	84	24	lawyer	lawyer	NOUN
taxlaw-2824	84	25	should	should	AUX
taxlaw-2824	84	26	,	,	PUNCT
taxlaw-2824	84	27	at	at	ADP
taxlaw-2824	84	28	the	the	DET
taxlaw-2824	84	29	minimum	minimum	NOUN
taxlaw-2824	84	30	,	,	PUNCT
taxlaw-2824	84	31	understand	understand	VERB
taxlaw-2824	84	32	some	some	DET
taxlaw-2824	84	33	basic	basic	ADJ
taxlaw-2824	84	34	notions	notion	NOUN
taxlaw-2824	84	35	of	of	ADP
taxlaw-2824	84	36	foreign	foreign	ADJ
taxlaw-2824	84	37	taxation	taxation	NOUN
taxlaw-2824	84	38	.	.	PUNCT
taxlaw-2824	84	39	"	"	PUNCT
taxlaw-2824	84	40	)	)	PUNCT
taxlaw-2824	84	41	.	.	PUNCT
taxlaw-2824	85	1	15	15	NUM
taxlaw-2824	85	2	see	see	VERB
taxlaw-2824	85	3	,	,	PUNCT
taxlaw-2824	85	4	e.g.	e.g.	ADV
taxlaw-2824	85	5	,	,	PUNCT
taxlaw-2824	85	6	i	i	PRON
taxlaw-2824	85	7	d.	d.	VERB
taxlaw-2824	85	8	at	at	ADP
taxlaw-2824	85	9	xiii	xiii	PROPN
taxlaw-2824	85	10	(	(	PUNCT
taxlaw-2824	85	11	addressing	address	VERB
taxlaw-2824	85	12	the	the	DET
taxlaw-2824	85	13	issue	issue	NOUN
taxlaw-2824	85	14	of	of	ADP
taxlaw-2824	85	15	student	student	NOUN
taxlaw-2824	85	16	readership	readership	NOUN
taxlaw-2824	85	17	and	and	CCONJ
taxlaw-2824	85	18	noting	note	VERB
taxlaw-2824	85	19	that	that	SCONJ
taxlaw-2824	85	20	,	,	PUNCT
taxlaw-2824	85	21	despite	despite	SCONJ
taxlaw-2824	85	22	a	a	DET
taxlaw-2824	85	23	revival	revival	NOUN
taxlaw-2824	85	24	of	of	ADP
taxlaw-2824	85	25	comparative	comparative	ADJ
taxlaw-2824	85	26	tax	tax	NOUN
taxlaw-2824	85	27	law	law	NOUN
taxlaw-2824	85	28	scholarship	scholarship	NOUN
taxlaw-2824	85	29	,	,	PUNCT
taxlaw-2824	85	30	no	no	DET
taxlaw-2824	85	31	book	book	NOUN
taxlaw-2824	85	32	currently	currently	ADV
taxlaw-2824	85	33	exists	exist	VERB
taxlaw-2824	85	34	for	for	ADP
taxlaw-2824	85	35	student	student	NOUN
taxlaw-2824	85	36	consumption	consumption	NOUN
taxlaw-2824	85	37	)	)	PUNCT
taxlaw-2824	85	38	.	.	PUNCT
taxlaw-2824	86	1	16	16	NUM
taxlaw-2824	87	1	i	i	PRON
taxlaw-2824	87	2	d.	d.	PROPN
taxlaw-2824	87	3	at	at	ADP
taxlaw-2824	87	4	16	16	NUM
taxlaw-2824	87	5	.	.	PUNCT
taxlaw-2824	88	1	17	17	NUM
taxlaw-2824	89	1	i	i	PRON
taxlaw-2824	89	2	d.	d.	PROPN
taxlaw-2824	89	3	18	18	NUM
taxlaw-2824	89	4	cf	cf	NOUN
taxlaw-2824	89	5	.	.	PUNCT
taxlaw-2824	90	1	neil	neil	PROPN
taxlaw-2824	90	2	brooks	brooks	PROPN
taxlaw-2824	90	3	&	&	CCONJ
taxlaw-2824	90	4	thaddeus	thaddeus	PROPN
taxlaw-2824	90	5	hwong	hwong	PROPN
taxlaw-2824	90	6	,	,	PUNCT
taxlaw-2824	90	7	tax	tax	NOUN
taxlaw-2824	90	8	levels	level	NOUN
taxlaw-2824	90	9	,	,	PUNCT
taxlaw-2824	90	10	structures	structure	NOUN
taxlaw-2824	90	11	,	,	PUNCT
taxlaw-2824	90	12	and	and	CCONJ
taxlaw-2824	90	13	reforms	reform	NOUN
taxlaw-2824	90	14	:	:	PUNCT
taxlaw-2824	90	15	convergence	convergence	NOUN
taxlaw-2824	90	16	or	or	CCONJ
taxlaw-2824	90	17	persistence	persistence	NOUN
taxlaw-2824	90	18	,	,	PUNCT
taxlaw-2824	90	19	11	11	NUM
taxlaw-2824	90	20	theoretical	theoretical	ADJ
taxlaw-2824	90	21	inquiries	inquiry	NOUN
taxlaw-2824	90	22	law	law	NOUN
taxlaw-2824	90	23	791	791	NUM
taxlaw-2824	90	24	(	(	PUNCT
taxlaw-2824	90	25	2010	2010	NUM
taxlaw-2824	90	26	)	)	PUNCT
taxlaw-2824	90	27	(	(	PUNCT
taxlaw-2824	90	28	exploring	explore	VERB
taxlaw-2824	90	29	the	the	DET
taxlaw-2824	90	30	effect	effect	NOUN
taxlaw-2824	90	31	of	of	ADP
taxlaw-2824	90	32	globalization	globalization	NOUN
taxlaw-2824	90	33	on	on	ADP
taxlaw-2824	90	34	three	three	NUM
taxlaw-2824	90	35	components	component	NOUN
taxlaw-2824	90	36	of	of	ADP
taxlaw-2824	90	37	the	the	DET
taxlaw-2824	90	38	tax	tax	NOUN
taxlaw-2824	90	39	mix	mix	NOUN
taxlaw-2824	90	40	:	:	PUNCT
taxlaw-2824	90	41	(	(	PUNCT
taxlaw-2824	90	42	1	1	X
taxlaw-2824	90	43	)	)	PUNCT
taxlaw-2824	90	44	individual	individual	ADJ
taxlaw-2824	90	45	tax	tax	NOUN
taxlaw-2824	90	46	rates	rate	NOUN
taxlaw-2824	90	47	and	and	CCONJ
taxlaw-2824	90	48	revenue	revenue	NOUN
taxlaw-2824	90	49	;	;	PUNCT
taxlaw-2824	90	50	(	(	PUNCT
taxlaw-2824	90	51	2	2	X
taxlaw-2824	90	52	)	)	PUNCT
taxlaw-2824	90	53	corporate	corporate	ADJ
taxlaw-2824	90	54	tax	tax	NOUN
taxlaw-2824	90	55	rates	rate	NOUN
taxlaw-2824	90	56	and	and	CCONJ
taxlaw-2824	90	57	revenue	revenue	NOUN
taxlaw-2824	90	58	;	;	PUNCT
taxlaw-2824	90	59	and	and	CCONJ
taxlaw-2824	90	60	(	(	PUNCT
taxlaw-2824	90	61	3	3	X
taxlaw-2824	90	62	)	)	PUNCT
taxlaw-2824	90	63	the	the	DET
taxlaw-2824	90	64	tax	tax	NOUN
taxlaw-2824	90	65	base	base	NOUN
taxlaw-2824	90	66	,	,	PUNCT
taxlaw-2824	90	67	particularly	particularly	ADV
taxlaw-2824	90	68	vat	vat	NOUN
taxlaw-2824	90	69	and	and	CCONJ
taxlaw-2824	90	70	its	its	PRON
taxlaw-2824	90	71	expansion	expansion	NOUN
taxlaw-2824	90	72	)	)	PUNCT
taxlaw-2824	90	73	;	;	PUNCT
taxlaw-2824	90	74	reuven	reuven	PROPN
taxlaw-2824	90	75	s.	s.	PROPN
taxlaw-2824	90	76	avi	avi	PROPN
taxlaw-2824	90	77	-	-	PUNCT
taxlaw-2824	90	78	yonah	yonah	ADJ
taxlaw-2824	90	79	,	,	PUNCT
taxlaw-2824	90	80	tax	tax	NOUN
taxlaw-2824	90	81	convergence	convergence	NOUN
taxlaw-2824	90	82	and	and	CCONJ
taxlaw-2824	90	83	globalization	globalization	NOUN
taxlaw-2824	90	84	1	1	NUM
taxlaw-2824	90	85	(	(	PUNCT
taxlaw-2824	90	86	pub	pub	NOUN
taxlaw-2824	90	87	.	.	PUNCT
taxlaw-2824	91	1	l.	l.	PROPN
taxlaw-2824	91	2	and	and	CCONJ
taxlaw-2824	91	3	legal	legal	ADJ
taxlaw-2824	91	4	theory	theory	NOUN
taxlaw-2824	91	5	working	working	NOUN
taxlaw-2824	91	6	paper	paper	NOUN
taxlaw-2824	91	7	series	series	NOUN
taxlaw-2824	91	8	,	,	PUNCT
taxlaw-2824	91	9	working	working	NOUN
taxlaw-2824	91	10	paper	paper	NOUN
taxlaw-2824	91	11	no	no	INTJ
taxlaw-2824	91	12	.	.	PROPN
taxlaw-2824	91	13	214	214	NUM
taxlaw-2824	91	14	,	,	PUNCT
taxlaw-2824	91	15	2010	2010	NUM
taxlaw-2824	91	16	)	)	PUNCT
taxlaw-2824	91	17	(	(	PUNCT
taxlaw-2824	91	18	arguing	argue	VERB
taxlaw-2824	91	19	that	that	SCONJ
taxlaw-2824	91	20	,	,	PUNCT
taxlaw-2824	91	21	due	due	ADP
taxlaw-2824	91	22	to	to	ADP
taxlaw-2824	91	23	globalization	globalization	NOUN
taxlaw-2824	91	24	,	,	PUNCT
taxlaw-2824	91	25	convergence	convergence	NOUN
taxlaw-2824	91	26	can	can	AUX
taxlaw-2824	91	27	be	be	AUX
taxlaw-2824	91	28	detected	detect	VERB
taxlaw-2824	91	29	in	in	ADP
taxlaw-2824	91	30	several	several	ADJ
taxlaw-2824	91	31	areas	area	NOUN
taxlaw-2824	91	32	of	of	ADP
taxlaw-2824	91	33	taxation	taxation	NOUN
taxlaw-2824	91	34	,	,	PUNCT
taxlaw-2824	91	35	including	include	VERB
taxlaw-2824	91	36	:	:	PUNCT
taxlaw-2824	91	37	(	(	PUNCT
taxlaw-2824	91	38	1	1	X
taxlaw-2824	91	39	)	)	PUNCT
taxlaw-2824	91	40	countries	country	NOUN
taxlaw-2824	91	41	'	'	PART
taxlaw-2824	91	42	overall	overall	ADJ
taxlaw-2824	91	43	tax	tax	NOUN
taxlaw-2824	91	44	mix	mix	NOUN
taxlaw-2824	91	45	(	(	PUNCT
taxlaw-2824	91	46	defined	define	VERB
taxlaw-2824	91	47	as	as	ADP
taxlaw-2824	91	48	the	the	DET
taxlaw-2824	91	49	composition	composition	NOUN
taxlaw-2824	91	50	of	of	ADP
taxlaw-2824	91	51	total	total	ADJ
taxlaw-2824	91	52	tax	tax	NOUN
taxlaw-2824	91	53	revenue	revenue	NOUN
taxlaw-2824	91	54	that	that	PRON
taxlaw-2824	91	55	usually	usually	ADV
taxlaw-2824	91	56	includes	include	VERB
taxlaw-2824	91	57	personal	personal	ADJ
taxlaw-2824	91	58	and	and	CCONJ
taxlaw-2824	91	59	corporate	corporate	ADJ
taxlaw-2824	91	60	income	income	NOUN
taxlaw-2824	91	61	taxes	taxis	NOUN
taxlaw-2824	91	62	,	,	PUNCT
taxlaw-2824	91	63	social	social	ADJ
taxlaw-2824	91	64	security	security	NOUN
taxlaw-2824	91	65	contributions	contribution	NOUN
taxlaw-2824	91	66	,	,	PUNCT
taxlaw-2824	91	67	property	property	NOUN
taxlaw-2824	91	68	taxes	taxis	NOUN
taxlaw-2824	91	69	,	,	PUNCT
taxlaw-2824	91	70	excise	excise	NOUN
taxlaw-2824	91	71	taxes	taxis	NOUN
taxlaw-2824	91	72	,	,	PUNCT
taxlaw-2824	91	73	and	and	CCONJ
taxlaw-2824	91	74	the	the	DET
taxlaw-2824	91	75	like	like	ADJ
taxlaw-2824	91	76	)	)	PUNCT
taxlaw-2824	91	77	;	;	PUNCT
taxlaw-2824	91	78	(	(	PUNCT
taxlaw-2824	91	79	2	2	X
taxlaw-2824	91	80	)	)	PUNCT
taxlaw-2824	91	81	issues	issue	NOUN
taxlaw-2824	91	82	of	of	ADP
taxlaw-2824	91	83	corporate	corporate	ADJ
taxlaw-2824	91	84	/	/	SYM
taxlaw-2824	91	85	shareholder	shareholder	NOUN
taxlaw-2824	91	86	tax	tax	NOUN
taxlaw-2824	91	87	integration	integration	NOUN
taxlaw-2824	91	88	;	;	PUNCT
taxlaw-2824	91	89	and	and	CCONJ
taxlaw-2824	91	90	(	(	PUNCT
taxlaw-2824	91	91	3	3	X
taxlaw-2824	91	92	)	)	PUNCT
taxlaw-2824	91	93	the	the	DET
taxlaw-2824	91	94	choice	choice	NOUN
taxlaw-2824	91	95	between	between	ADP
taxlaw-2824	91	96	worldwide	worldwide	ADJ
taxlaw-2824	91	97	and	and	CCONJ
taxlaw-2824	91	98	territorial	territorial	ADJ
taxlaw-2824	91	99	taxation	taxation	NOUN
taxlaw-2824	91	100	)	)	PUNCT
taxlaw-2824	91	101	.	.	PUNCT
taxlaw-2824	92	1	212	212	NUM
taxlaw-2824	92	2	columbia	columbia	PROPN
taxlaw-2824	92	3	journal	journal	PROPN
taxlaw-2824	92	4	of	of	ADP
taxlaw-2824	92	5	tax	tax	NOUN
taxlaw-2824	92	6	law	law	NOUN
taxlaw-2824	92	7	[	[	X
taxlaw-2824	92	8	vol.5:207	vol.5:207	VERB
taxlaw-2824	92	9	its	its	PRON
taxlaw-2824	92	10	risks	risk	NOUN
taxlaw-2824	92	11	and	and	CCONJ
taxlaw-2824	92	12	benefits	benefit	NOUN
taxlaw-2824	92	13	,	,	PUNCT
taxlaw-2824	92	14	and	and	CCONJ
taxlaw-2824	92	15	exploring	explore	VERB
taxlaw-2824	92	16	the	the	DET
taxlaw-2824	92	17	mechanisms	mechanism	NOUN
taxlaw-2824	92	18	available	available	ADJ
taxlaw-2824	92	19	to	to	ADP
taxlaw-2824	92	20	governments	government	NOUN
taxlaw-2824	92	21	to	to	PART
taxlaw-2824	92	22	manage	manage	VERB
taxlaw-2824	92	23	and	and	CCONJ
taxlaw-2824	92	24	otherwise	otherwise	ADV
taxlaw-2824	92	25	address	address	VERB
taxlaw-2824	92	26	these	these	DET
taxlaw-2824	92	27	effects	effect	NOUN
taxlaw-2824	92	28	.	.	PUNCT
taxlaw-2824	93	1	tax	tax	NOUN
taxlaw-2824	93	2	law	law	NOUN
taxlaw-2824	93	3	comparatists	comparatist	VERB
taxlaw-2824	93	4	generally	generally	ADV
taxlaw-2824	93	5	share	share	VERB
taxlaw-2824	93	6	the	the	DET
taxlaw-2824	93	7	belief	belief	NOUN
taxlaw-2824	93	8	that	that	SCONJ
taxlaw-2824	93	9	the	the	DET
taxlaw-2824	93	10	world	world	NOUN
taxlaw-2824	93	11	has	have	AUX
taxlaw-2824	93	12	become	become	AUX
taxlaw-2824	93	13	increasingly	increasingly	ADV
taxlaw-2824	93	14	globalized	globalize	VERB
taxlaw-2824	93	15	after	after	ADP
taxlaw-2824	93	16	the	the	DET
taxlaw-2824	93	17	mid-1980s.19	mid-1980s.19	NOUN
taxlaw-2824	93	18	as	as	ADP
taxlaw-2824	93	19	a	a	DET
taxlaw-2824	93	20	historical	historical	ADJ
taxlaw-2824	93	21	process	process	NOUN
taxlaw-2824	93	22	above	above	ADP
taxlaw-2824	93	23	all	all	PRON
taxlaw-2824	93	24	else	else	ADV
taxlaw-2824	93	25	,	,	PUNCT
taxlaw-2824	93	26	globalization	globalization	NOUN
taxlaw-2824	93	27	has	have	VERB
taxlaw-2824	93	28	significantly	significantly	ADV
taxlaw-2824	93	29	,	,	PUNCT
taxlaw-2824	93	30	albeit	albeit	SCONJ
taxlaw-2824	93	31	sometimes	sometimes	ADV
taxlaw-2824	93	32	subtly	subtly	ADV
taxlaw-2824	93	33	,	,	PUNCT
taxlaw-2824	93	34	affected	affect	VERB
taxlaw-2824	93	35	key	key	ADJ
taxlaw-2824	93	36	aspects	aspect	NOUN
taxlaw-2824	93	37	of	of	ADP
taxlaw-2824	93	38	national	national	ADJ
taxlaw-2824	93	39	performance.20	performance.20	PROPN
taxlaw-2824	93	40	the	the	DET
taxlaw-2824	93	41	term	term	NOUN
taxlaw-2824	93	42	globalization	globalization	NOUN
taxlaw-2824	93	43	usually	usually	ADV
taxlaw-2824	93	44	refers	refer	VERB
taxlaw-2824	93	45	to	to	ADP
taxlaw-2824	93	46	the	the	DET
taxlaw-2824	93	47	increased	increase	VERB
taxlaw-2824	93	48	integration	integration	NOUN
taxlaw-2824	93	49	and	and	CCONJ
taxlaw-2824	93	50	liberalization	liberalization	NOUN
taxlaw-2824	93	51	of	of	ADP
taxlaw-2824	93	52	markets	market	NOUN
taxlaw-2824	93	53	around	around	ADP
taxlaw-2824	93	54	the	the	DET
taxlaw-2824	93	55	world.21	world.21	PROPN
taxlaw-2824	93	56	globalization	globalization	NOUN
taxlaw-2824	93	57	,	,	PUNCT
taxlaw-2824	93	58	however	however	ADV
taxlaw-2824	93	59	,	,	PUNCT
taxlaw-2824	93	60	encompasses	encompass	VERB
taxlaw-2824	93	61	a	a	DET
taxlaw-2824	93	62	wider	wide	ADJ
taxlaw-2824	93	63	array	array	NOUN
taxlaw-2824	93	64	of	of	ADP
taxlaw-2824	93	65	forces	force	NOUN
taxlaw-2824	93	66	,	,	PUNCT
taxlaw-2824	93	67	including	include	VERB
taxlaw-2824	93	68	human	human	ADJ
taxlaw-2824	93	69	innovation	innovation	NOUN
taxlaw-2824	93	70	,	,	PUNCT
taxlaw-2824	93	71	technological	technological	ADJ
taxlaw-2824	93	72	progress	progress	NOUN
taxlaw-2824	93	73	,	,	PUNCT
taxlaw-2824	93	74	and	and	CCONJ
taxlaw-2824	93	75	the	the	DET
taxlaw-2824	93	76	convergence	convergence	NOUN
taxlaw-2824	93	77	of	of	ADP
taxlaw-2824	93	78	social	social	ADJ
taxlaw-2824	93	79	and	and	CCONJ
taxlaw-2824	93	80	cultural	cultural	ADJ
taxlaw-2824	93	81	norms.22	norms.22	NOUN
taxlaw-2824	93	82	these	these	DET
taxlaw-2824	93	83	forces	force	NOUN
taxlaw-2824	93	84	are	be	AUX
taxlaw-2824	93	85	often	often	ADV
taxlaw-2824	93	86	understood	understand	VERB
taxlaw-2824	93	87	to	to	PART
taxlaw-2824	93	88	pull	pull	VERB
taxlaw-2824	93	89	nations	nation	NOUN
taxlaw-2824	93	90	together	together	ADV
taxlaw-2824	93	91	,	,	PUNCT
taxlaw-2824	93	92	forming	form	VERB
taxlaw-2824	93	93	a	a	DET
taxlaw-2824	93	94	close	close	ADV
taxlaw-2824	93	95	-	-	PUNCT
taxlaw-2824	93	96	knit	knit	VERB
taxlaw-2824	93	97	world	world	NOUN
taxlaw-2824	93	98	.	.	PUNCT
taxlaw-2824	94	1	23	23	NUM
taxlaw-2824	94	2	despite	despite	SCONJ
taxlaw-2824	94	3	vast	vast	ADJ
taxlaw-2824	94	4	differences	difference	NOUN
taxlaw-2824	94	5	in	in	ADP
taxlaw-2824	94	6	national	national	ADJ
taxlaw-2824	94	7	characteristics	characteristic	NOUN
taxlaw-2824	94	8	—	—	PUNCT
taxlaw-2824	94	9	including	include	VERB
taxlaw-2824	94	10	language	language	NOUN
taxlaw-2824	94	11	,	,	PUNCT
taxlaw-2824	94	12	history	history	NOUN
taxlaw-2824	94	13	,	,	PUNCT
taxlaw-2824	94	14	location	location	NOUN
taxlaw-2824	94	15	,	,	PUNCT
taxlaw-2824	94	16	and	and	CCONJ
taxlaw-2824	94	17	natural	natural	ADJ
taxlaw-2824	94	18	resources	resource	NOUN
taxlaw-2824	94	19	—	—	PUNCT
taxlaw-2824	94	20	one	one	NUM
taxlaw-2824	94	21	implication	implication	NOUN
taxlaw-2824	94	22	of	of	ADP
taxlaw-2824	94	23	globalization	globalization	NOUN
taxlaw-2824	94	24	’s	’s	PART
taxlaw-2824	94	25	increased	increase	VERB
taxlaw-2824	94	26	closeness	closeness	NOUN
taxlaw-2824	94	27	is	be	AUX
taxlaw-2824	94	28	that	that	SCONJ
taxlaw-2824	94	29	forces	force	NOUN
taxlaw-2824	94	30	at	at	ADP
taxlaw-2824	94	31	play	play	NOUN
taxlaw-2824	94	32	within	within	ADP
taxlaw-2824	94	33	any	any	DET
taxlaw-2824	94	34	one	one	NUM
taxlaw-2824	94	35	country	country	NOUN
taxlaw-2824	94	36	can	can	AUX
taxlaw-2824	94	37	easily	easily	ADV
taxlaw-2824	94	38	cause	cause	VERB
taxlaw-2824	94	39	a	a	DET
taxlaw-2824	94	40	chain	chain	NOUN
taxlaw-2824	94	41	reaction	reaction	NOUN
taxlaw-2824	94	42	,	,	PUNCT
taxlaw-2824	94	43	transcending	transcend	VERB
taxlaw-2824	94	44	traditional	traditional	ADJ
taxlaw-2824	94	45	borders	border	NOUN
taxlaw-2824	94	46	to	to	PART
taxlaw-2824	94	47	shape	shape	VERB
taxlaw-2824	94	48	and	and	CCONJ
taxlaw-2824	94	49	affect	affect	VERB
taxlaw-2824	94	50	other	other	ADJ
taxlaw-2824	94	51	sovereign	sovereign	ADJ
taxlaw-2824	94	52	nations.24	nations.24	NOUN
taxlaw-2824	94	53	this	this	DET
taxlaw-2824	94	54	cross	cross	ADJ
taxlaw-2824	94	55	-	-	ADJ
taxlaw-2824	94	56	country	country	ADJ
taxlaw-2824	94	57	dependency	dependency	NOUN
taxlaw-2824	94	58	generates	generate	VERB
taxlaw-2824	94	59	ripples	ripple	NOUN
taxlaw-2824	94	60	of	of	ADP
taxlaw-2824	94	61	19	19	NUM
taxlaw-2824	94	62	see	see	NOUN
taxlaw-2824	94	63	,	,	PUNCT
taxlaw-2824	94	64	e.g.	e.g.	ADV
taxlaw-2824	94	65	,	,	PUNCT
taxlaw-2824	94	66	avi	avi	NOUN
taxlaw-2824	94	67	-	-	PUNCT
taxlaw-2824	94	68	yonah	yonah	ADJ
taxlaw-2824	94	69	,	,	PUNCT
taxlaw-2824	94	70	tax	tax	NOUN
taxlaw-2824	94	71	convergence	convergence	NOUN
taxlaw-2824	94	72	and	and	CCONJ
taxlaw-2824	94	73	globalization	globalization	NOUN
taxlaw-2824	94	74	,	,	PUNCT
taxlaw-2824	94	75	supra	supra	PROPN
taxlaw-2824	94	76	note	note	PROPN
taxlaw-2824	94	77	18	18	NUM
taxlaw-2824	94	78	,	,	PUNCT
taxlaw-2824	94	79	at	at	ADP
taxlaw-2824	94	80	1	1	NUM
taxlaw-2824	94	81	(	(	PUNCT
taxlaw-2824	94	82	indicating	indicate	VERB
taxlaw-2824	94	83	that	that	SCONJ
taxlaw-2824	94	84	the	the	DET
taxlaw-2824	94	85	"	"	PUNCT
taxlaw-2824	94	86	period	period	NOUN
taxlaw-2824	94	87	of	of	ADP
taxlaw-2824	94	88	globalization	globalization	NOUN
taxlaw-2824	94	89	"	"	PUNCT
taxlaw-2824	94	90	commenced	commence	VERB
taxlaw-2824	94	91	"	"	PUNCT
taxlaw-2824	94	92	from	from	ADP
taxlaw-2824	94	93	around	around	ADP
taxlaw-2824	94	94	1980	1980	NUM
taxlaw-2824	94	95	,	,	PUNCT
taxlaw-2824	94	96	[	[	X
taxlaw-2824	94	97	when	when	SCONJ
taxlaw-2824	94	98	]	]	PRON
taxlaw-2824	94	99	most	most	ADJ
taxlaw-2824	94	100	countries	country	NOUN
taxlaw-2824	94	101	began	begin	VERB
taxlaw-2824	94	102	relaxing	relax	VERB
taxlaw-2824	94	103	restrictions	restriction	NOUN
taxlaw-2824	94	104	on	on	ADP
taxlaw-2824	94	105	capital	capital	NOUN
taxlaw-2824	94	106	mobility	mobility	NOUN
taxlaw-2824	94	107	"	"	PUNCT
taxlaw-2824	94	108	)	)	PUNCT
taxlaw-2824	94	109	;	;	PUNCT
taxlaw-2824	94	110	james	james	PROPN
taxlaw-2824	94	111	r.	r.	PROPN
taxlaw-2824	94	112	hines	hines	PROPN
taxlaw-2824	94	113	,	,	PUNCT
taxlaw-2824	94	114	jr	jr	PROPN
taxlaw-2824	94	115	.	.	PROPN
taxlaw-2824	94	116	&	&	CCONJ
taxlaw-2824	94	117	lawrence	lawrence	PROPN
taxlaw-2824	94	118	h.	h.	PROPN
taxlaw-2824	94	119	summers	summers	PROPN
taxlaw-2824	94	120	,	,	PUNCT
taxlaw-2824	94	121	how	how	SCONJ
taxlaw-2824	94	122	globalization	globalization	NOUN
taxlaw-2824	94	123	affects	affect	VERB
taxlaw-2824	94	124	tax	tax	NOUN
taxlaw-2824	94	125	design	design	NOUN
taxlaw-2824	94	126	,	,	PUNCT
taxlaw-2824	94	127	23	23	NUM
taxlaw-2824	94	128	tax	tax	NOUN
taxlaw-2824	94	129	policy	policy	NOUN
taxlaw-2824	94	130	and	and	CCONJ
taxlaw-2824	94	131	the	the	DET
taxlaw-2824	94	132	economy	economy	NOUN
taxlaw-2824	94	133	123	123	NUM
taxlaw-2824	94	134	,	,	PUNCT
taxlaw-2824	94	135	134	134	NUM
taxlaw-2824	94	136	(	(	PUNCT
taxlaw-2824	94	137	jeffrey	jeffrey	PROPN
taxlaw-2824	94	138	r.	r.	PROPN
taxlaw-2824	94	139	brown	brown	PROPN
taxlaw-2824	94	140	et	et	PROPN
taxlaw-2824	94	141	al	al	PROPN
taxlaw-2824	94	142	.	.	PUNCT
taxlaw-2824	95	1	eds	eds	PROPN
taxlaw-2824	95	2	.	.	PROPN
taxlaw-2824	95	3	,	,	PUNCT
taxlaw-2824	95	4	2009	2009	NUM
taxlaw-2824	95	5	)	)	PUNCT
taxlaw-2824	95	6	(	(	PUNCT
taxlaw-2824	95	7	"	"	PUNCT
taxlaw-2824	95	8	the	the	DET
taxlaw-2824	95	9	incentive	incentive	NOUN
taxlaw-2824	95	10	to	to	PART
taxlaw-2824	95	11	reduce	reduce	VERB
taxlaw-2824	95	12	corporate	corporate	ADJ
taxlaw-2824	95	13	tax	tax	NOUN
taxlaw-2824	95	14	rates	rate	NOUN
taxlaw-2824	95	15	in	in	ADP
taxlaw-2824	95	16	order	order	NOUN
taxlaw-2824	95	17	to	to	PART
taxlaw-2824	95	18	attract	attract	VERB
taxlaw-2824	95	19	foreign	foreign	ADJ
taxlaw-2824	95	20	direct	direct	ADJ
taxlaw-2824	95	21	investment	investment	NOUN
taxlaw-2824	95	22	has	have	AUX
taxlaw-2824	95	23	increased	increase	VERB
taxlaw-2824	95	24	since	since	SCONJ
taxlaw-2824	95	25	the	the	DET
taxlaw-2824	95	26	early	early	ADJ
taxlaw-2824	95	27	1980s	1980s	NUM
taxlaw-2824	95	28	,	,	PUNCT
taxlaw-2824	95	29	as	as	SCONJ
taxlaw-2824	95	30	levels	level	NOUN
taxlaw-2824	95	31	of	of	ADP
taxlaw-2824	95	32	world	world	NOUN
taxlaw-2824	95	33	foreign	foreign	ADJ
taxlaw-2824	95	34	direct	direct	ADJ
taxlaw-2824	95	35	investment	investment	NOUN
taxlaw-2824	95	36	rose	rise	VERB
taxlaw-2824	95	37	sharply	sharply	ADV
taxlaw-2824	95	38	during	during	ADP
taxlaw-2824	95	39	that	that	DET
taxlaw-2824	95	40	time	time	NOUN
taxlaw-2824	95	41	.	.	PUNCT
taxlaw-2824	96	1	"	"	PUNCT
taxlaw-2824	96	2	)	)	PUNCT
taxlaw-2824	96	3	;	;	PUNCT
taxlaw-2824	96	4	international	international	ADJ
taxlaw-2824	96	5	monetary	monetary	ADJ
taxlaw-2824	96	6	fund	fund	NOUN
taxlaw-2824	96	7	(	(	PUNCT
taxlaw-2824	96	8	imf	imf	PROPN
taxlaw-2824	96	9	)	)	PUNCT
taxlaw-2824	96	10	staff	staff	NOUN
taxlaw-2824	96	11	,	,	PUNCT
taxlaw-2824	96	12	globalization	globalization	NOUN
taxlaw-2824	96	13	:	:	PUNCT
taxlaw-2824	96	14	a	a	DET
taxlaw-2824	96	15	brief	brief	ADJ
taxlaw-2824	96	16	overview	overview	NOUN
taxlaw-2824	96	17	,	,	PUNCT
taxlaw-2824	96	18	2	2	NUM
taxlaw-2824	96	19	imf	imf	PROPN
taxlaw-2824	96	20	issues	issue	NOUN
taxlaw-2824	96	21	brief	brief	VERB
taxlaw-2824	96	22	1–2	1–2	PRON
taxlaw-2824	96	23	(	(	PUNCT
taxlaw-2824	96	24	may	may	PROPN
taxlaw-2824	96	25	2008	2008	NUM
taxlaw-2824	96	26	)	)	PUNCT
taxlaw-2824	96	27	,	,	PUNCT
taxlaw-2824	96	28	available	available	ADJ
taxlaw-2824	96	29	at	at	ADP
taxlaw-2824	96	30	http://www.imf.org/external/index.htm	http://www.imf.org/external/index.htm	PROPN
taxlaw-2824	96	31	(	(	PUNCT
taxlaw-2824	96	32	"	"	PUNCT
taxlaw-2824	96	33	the	the	DET
taxlaw-2824	96	34	term	term	NOUN
taxlaw-2824	96	35	'	'	PUNCT
taxlaw-2824	96	36	globalization	globalization	NOUN
taxlaw-2824	96	37	'	'	PUNCT
taxlaw-2824	96	38	began	begin	VERB
taxlaw-2824	96	39	to	to	PART
taxlaw-2824	96	40	be	be	AUX
taxlaw-2824	96	41	used	use	VERB
taxlaw-2824	96	42	more	more	ADV
taxlaw-2824	96	43	commonly	commonly	ADV
taxlaw-2824	96	44	in	in	ADP
taxlaw-2824	96	45	the	the	DET
taxlaw-2824	96	46	1980s	1980s	NUM
taxlaw-2824	96	47	,	,	PUNCT
taxlaw-2824	96	48	reflecting	reflect	VERB
taxlaw-2824	96	49	technological	technological	ADJ
taxlaw-2824	96	50	advances	advance	NOUN
taxlaw-2824	96	51	that	that	PRON
taxlaw-2824	96	52	made	make	VERB
taxlaw-2824	96	53	it	it	PRON
taxlaw-2824	96	54	easier	easy	ADJ
taxlaw-2824	96	55	and	and	CCONJ
taxlaw-2824	96	56	quicker	quick	ADV
taxlaw-2824	96	57	to	to	PART
taxlaw-2824	96	58	complete	complete	VERB
taxlaw-2824	96	59	international	international	ADJ
taxlaw-2824	96	60	transactions	transaction	NOUN
taxlaw-2824	96	61	–	–	PUNCT
taxlaw-2824	96	62	both	both	CCONJ
taxlaw-2824	96	63	trade	trade	NOUN
taxlaw-2824	96	64	and	and	CCONJ
taxlaw-2824	96	65	financial	financial	ADJ
taxlaw-2824	96	66	flows	flow	NOUN
taxlaw-2824	96	67	.	.	PUNCT
taxlaw-2824	97	1	"	"	PUNCT
taxlaw-2824	97	2	)	)	PUNCT
taxlaw-2824	97	3	.	.	PUNCT
taxlaw-2824	98	1	20	20	NUM
taxlaw-2824	98	2	the	the	DET
taxlaw-2824	98	3	precise	precise	ADJ
taxlaw-2824	98	4	origin	origin	NOUN
taxlaw-2824	98	5	of	of	ADP
taxlaw-2824	98	6	globalization	globalization	NOUN
taxlaw-2824	98	7	is	be	AUX
taxlaw-2824	98	8	debatable	debatable	ADJ
taxlaw-2824	98	9	and	and	CCONJ
taxlaw-2824	98	10	generally	generally	ADV
taxlaw-2824	98	11	depends	depend	VERB
taxlaw-2824	98	12	on	on	ADP
taxlaw-2824	98	13	the	the	DET
taxlaw-2824	98	14	scope	scope	NOUN
taxlaw-2824	98	15	and	and	CCONJ
taxlaw-2824	98	16	breadth	breadth	NOUN
taxlaw-2824	98	17	of	of	ADP
taxlaw-2824	98	18	one	one	NUM
taxlaw-2824	98	19	’s	’s	PART
taxlaw-2824	98	20	conceptualization	conceptualization	NOUN
taxlaw-2824	98	21	of	of	ADP
taxlaw-2824	98	22	it	it	PRON
taxlaw-2824	98	23	.	.	PUNCT
taxlaw-2824	99	1	some	some	DET
taxlaw-2824	99	2	historians	historians	PROPN
taxlaw-2824	99	3	date	date	NOUN
taxlaw-2824	99	4	globalization	globalization	NOUN
taxlaw-2824	99	5	as	as	ADV
taxlaw-2824	99	6	far	far	ADV
taxlaw-2824	99	7	back	back	ADV
taxlaw-2824	99	8	as	as	ADP
taxlaw-2824	99	9	the	the	DET
taxlaw-2824	99	10	third	third	ADJ
taxlaw-2824	99	11	millennium	millennium	PROPN
taxlaw-2824	99	12	b.c	b.c	PROPN
taxlaw-2824	99	13	.	.	PROPN
taxlaw-2824	99	14	,	,	PUNCT
taxlaw-2824	99	15	while	while	SCONJ
taxlaw-2824	99	16	modern	modern	ADJ
taxlaw-2824	99	17	globalization	globalization	NOUN
taxlaw-2824	99	18	is	be	AUX
taxlaw-2824	99	19	generally	generally	ADV
taxlaw-2824	99	20	understood	understand	VERB
taxlaw-2824	99	21	to	to	PART
taxlaw-2824	99	22	have	have	AUX
taxlaw-2824	99	23	begun	begin	VERB
taxlaw-2824	99	24	in	in	ADP
taxlaw-2824	99	25	the	the	DET
taxlaw-2824	99	26	late	late	ADJ
taxlaw-2824	99	27	nineteenth	nineteenth	ADJ
taxlaw-2824	99	28	century	century	NOUN
taxlaw-2824	99	29	.	.	PUNCT
taxlaw-2824	100	1	notwithstanding	notwithstanding	ADP
taxlaw-2824	100	2	the	the	DET
taxlaw-2824	100	3	exact	exact	ADJ
taxlaw-2824	100	4	origin	origin	NOUN
taxlaw-2824	100	5	of	of	ADP
taxlaw-2824	100	6	globalization	globalization	NOUN
taxlaw-2824	100	7	,	,	PUNCT
taxlaw-2824	100	8	its	its	PRON
taxlaw-2824	100	9	definition	definition	NOUN
taxlaw-2824	100	10	and	and	CCONJ
taxlaw-2824	100	11	various	various	ADJ
taxlaw-2824	100	12	applications	application	NOUN
taxlaw-2824	100	13	continue	continue	VERB
taxlaw-2824	100	14	to	to	PART
taxlaw-2824	100	15	evolve	evolve	VERB
taxlaw-2824	100	16	.	.	PUNCT
taxlaw-2824	101	1	for	for	ADP
taxlaw-2824	101	2	instance	instance	NOUN
taxlaw-2824	101	3	,	,	PUNCT
taxlaw-2824	101	4	debates	debate	NOUN
taxlaw-2824	101	5	over	over	ADP
taxlaw-2824	101	6	globalization	globalization	NOUN
taxlaw-2824	101	7	and	and	CCONJ
taxlaw-2824	101	8	its	its	PRON
taxlaw-2824	101	9	effect	effect	NOUN
taxlaw-2824	101	10	on	on	ADP
taxlaw-2824	101	11	international	international	ADJ
taxlaw-2824	101	12	tax	tax	NOUN
taxlaw-2824	101	13	neutrality	neutrality	NOUN
taxlaw-2824	101	14	began	begin	VERB
taxlaw-2824	101	15	as	as	ADV
taxlaw-2824	101	16	early	early	ADV
taxlaw-2824	101	17	as	as	ADP
taxlaw-2824	101	18	the	the	DET
taxlaw-2824	101	19	kennedy	kennedy	PROPN
taxlaw-2824	101	20	administration	administration	PROPN
taxlaw-2824	101	21	and	and	CCONJ
taxlaw-2824	101	22	continue	continue	VERB
taxlaw-2824	101	23	to	to	ADP
taxlaw-2824	101	24	this	this	DET
taxlaw-2824	101	25	date	date	NOUN
taxlaw-2824	101	26	.	.	PUNCT
taxlaw-2824	102	1	see	see	VERB
taxlaw-2824	102	2	,	,	PUNCT
taxlaw-2824	102	3	e.g.	e.g.	ADV
taxlaw-2824	102	4	,	,	PUNCT
taxlaw-2824	102	5	michael	michael	PROPN
taxlaw-2824	102	6	s.	s.	PROPN
taxlaw-2824	102	7	knoll	knoll	PROPN
taxlaw-2824	102	8	,	,	PUNCT
taxlaw-2824	102	9	the	the	DET
taxlaw-2824	102	10	connection	connection	NOUN
taxlaw-2824	102	11	between	between	ADP
taxlaw-2824	102	12	competitiveness	competitiveness	NOUN
taxlaw-2824	102	13	and	and	CCONJ
taxlaw-2824	102	14	international	international	ADJ
taxlaw-2824	102	15	taxation	taxation	NOUN
taxlaw-2824	102	16	,	,	PUNCT
taxlaw-2824	102	17	65	65	NUM
taxlaw-2824	102	18	tax	tax	NOUN
taxlaw-2824	102	19	l.	l.	PROPN
taxlaw-2824	102	20	rev	rev	PROPN
taxlaw-2824	102	21	.	.	PROPN
taxlaw-2824	102	22	349	349	NUM
taxlaw-2824	102	23	,	,	PUNCT
taxlaw-2824	102	24	363	363	NUM
taxlaw-2824	102	25	(	(	PUNCT
taxlaw-2824	102	26	2012	2012	NUM
taxlaw-2824	102	27	)	)	PUNCT
taxlaw-2824	102	28	(	(	PUNCT
taxlaw-2824	102	29	explaining	explain	VERB
taxlaw-2824	102	30	that	that	SCONJ
taxlaw-2824	102	31	"	"	PUNCT
taxlaw-2824	102	32	since	since	SCONJ
taxlaw-2824	102	33	the	the	DET
taxlaw-2824	102	34	kennedy	kennedy	PROPN
taxlaw-2824	102	35	administration	administration	PROPN
taxlaw-2824	102	36	,	,	PUNCT
taxlaw-2824	102	37	two	two	NUM
taxlaw-2824	102	38	neutrality	neutrality	NOUN
taxlaw-2824	102	39	principles	principle	NOUN
taxlaw-2824	102	40	have	have	AUX
taxlaw-2824	102	41	dominated	dominate	VERB
taxlaw-2824	102	42	u.s	u.s	PROPN
taxlaw-2824	102	43	.	.	PROPN
taxlaw-2824	102	44	international	international	ADJ
taxlaw-2824	102	45	tax	tax	NOUN
taxlaw-2824	102	46	policy	policy	NOUN
taxlaw-2824	102	47	and	and	CCONJ
taxlaw-2824	102	48	the	the	DET
taxlaw-2824	102	49	debate	debate	NOUN
taxlaw-2824	102	50	over	over	ADP
taxlaw-2824	102	51	what	what	PRON
taxlaw-2824	102	52	that	that	DET
taxlaw-2824	102	53	policy	policy	NOUN
taxlaw-2824	102	54	should	should	AUX
taxlaw-2824	102	55	be	be	AUX
taxlaw-2824	102	56	:	:	PUNCT
taxlaw-2824	102	57	capital	capital	NOUN
taxlaw-2824	102	58	export	export	NOUN
taxlaw-2824	102	59	neutrality	neutrality	NOUN
taxlaw-2824	102	60	(	(	PUNCT
taxlaw-2824	102	61	cen	cen	PROPN
taxlaw-2824	102	62	)	)	PUNCT
taxlaw-2824	102	63	and	and	CCONJ
taxlaw-2824	102	64	capital	capital	NOUN
taxlaw-2824	102	65	import	import	NOUN
taxlaw-2824	102	66	neutrality	neutrality	NOUN
taxlaw-2824	102	67	(	(	PUNCT
taxlaw-2824	102	68	cin	cin	PROPN
taxlaw-2824	102	69	)	)	PUNCT
taxlaw-2824	102	70	.	.	PUNCT
taxlaw-2824	102	71	"	"	PUNCT
taxlaw-2824	102	72	)	)	PUNCT
taxlaw-2824	102	73	.	.	PUNCT
taxlaw-2824	103	1	see	see	VERB
taxlaw-2824	103	2	also	also	ADV
taxlaw-2824	103	3	i	i	PROPN
taxlaw-2824	103	4	d.	d.	PROPN
taxlaw-2824	103	5	at	at	ADP
taxlaw-2824	103	6	363–69	363–69	X
taxlaw-2824	103	7	(	(	PUNCT
taxlaw-2824	103	8	further	far	ADV
taxlaw-2824	103	9	discussing	discuss	VERB
taxlaw-2824	103	10	cen	cen	NOUN
taxlaw-2824	103	11	and	and	CCONJ
taxlaw-2824	103	12	cin	cin	PROPN
taxlaw-2824	103	13	)	)	PUNCT
taxlaw-2824	103	14	.	.	PUNCT
taxlaw-2824	104	1	21	21	NUM
taxlaw-2824	104	2	imf	imf	PROPN
taxlaw-2824	104	3	staff	staff	NOUN
taxlaw-2824	104	4	,	,	PUNCT
taxlaw-2824	104	5	supra	supra	PROPN
taxlaw-2824	104	6	note	note	PROPN
taxlaw-2824	104	7	19	19	NUM
taxlaw-2824	104	8	,	,	PUNCT
taxlaw-2824	104	9	at	at	ADP
taxlaw-2824	104	10	3–4	3–4	NUM
taxlaw-2824	104	11	(	(	PUNCT
taxlaw-2824	104	12	indicating	indicate	VERB
taxlaw-2824	104	13	,	,	PUNCT
taxlaw-2824	104	14	for	for	ADP
taxlaw-2824	104	15	example	example	NOUN
taxlaw-2824	104	16	,	,	PUNCT
taxlaw-2824	104	17	that	that	SCONJ
taxlaw-2824	104	18	"	"	PUNCT
taxlaw-2824	104	19	[	[	X
taxlaw-2824	104	20	a	a	X
taxlaw-2824	104	21	]	]	X
taxlaw-2824	104	22	core	core	NOUN
taxlaw-2824	104	23	element	element	NOUN
taxlaw-2824	104	24	of	of	ADP
taxlaw-2824	104	25	globalization	globalization	NOUN
taxlaw-2824	104	26	is	be	AUX
taxlaw-2824	104	27	the	the	DET
taxlaw-2824	104	28	expansion	expansion	NOUN
taxlaw-2824	104	29	of	of	ADP
taxlaw-2824	104	30	world	world	NOUN
taxlaw-2824	104	31	trade	trade	VERB
taxlaw-2824	104	32	through	through	ADP
taxlaw-2824	104	33	the	the	DET
taxlaw-2824	104	34	elimination	elimination	NOUN
taxlaw-2824	104	35	or	or	CCONJ
taxlaw-2824	104	36	reduction	reduction	NOUN
taxlaw-2824	104	37	of	of	ADP
taxlaw-2824	104	38	trade	trade	NOUN
taxlaw-2824	104	39	barriers	barrier	NOUN
taxlaw-2824	104	40	"	"	PUNCT
taxlaw-2824	104	41	)	)	PUNCT
taxlaw-2824	104	42	.	.	PUNCT
taxlaw-2824	105	1	22	22	NUM
taxlaw-2824	105	2	see	see	VERB
taxlaw-2824	105	3	,	,	PUNCT
taxlaw-2824	105	4	e.g.	e.g.	ADV
taxlaw-2824	105	5	,	,	PUNCT
taxlaw-2824	105	6	dani	dani	PROPN
taxlaw-2824	105	7	rodrik	rodrik	PROPN
taxlaw-2824	105	8	,	,	PUNCT
taxlaw-2824	105	9	sense	sense	NOUN
taxlaw-2824	105	10	and	and	CCONJ
taxlaw-2824	105	11	nonsense	nonsense	NOUN
taxlaw-2824	105	12	in	in	ADP
taxlaw-2824	105	13	the	the	DET
taxlaw-2824	105	14	globalization	globalization	NOUN
taxlaw-2824	105	15	debate	debate	NOUN
taxlaw-2824	105	16	,	,	PUNCT
taxlaw-2824	105	17	foreign	foreign	ADJ
taxlaw-2824	105	18	pol’y	pol’y	NOUN
taxlaw-2824	105	19	,	,	PUNCT
taxlaw-2824	105	20	summer	summer	NOUN
taxlaw-2824	105	21	1997	1997	NUM
taxlaw-2824	105	22	,	,	PUNCT
taxlaw-2824	105	23	at	at	ADP
taxlaw-2824	105	24	19	19	NUM
taxlaw-2824	105	25	,	,	PUNCT
taxlaw-2824	105	26	27	27	NUM
taxlaw-2824	105	27	(	(	PUNCT
taxlaw-2824	105	28	"	"	PUNCT
taxlaw-2824	105	29	as	as	SCONJ
taxlaw-2824	105	30	the	the	DET
taxlaw-2824	105	31	technology	technology	NOUN
taxlaw-2824	105	32	for	for	ADP
taxlaw-2824	105	33	manufactured	manufacture	VERB
taxlaw-2824	105	34	goods	good	NOUN
taxlaw-2824	105	35	becomes	become	VERB
taxlaw-2824	105	36	standardized	standardized	ADJ
taxlaw-2824	105	37	and	and	CCONJ
taxlaw-2824	105	38	diffused	diffused	ADJ
taxlaw-2824	105	39	internationally	internationally	ADV
taxlaw-2824	105	40	,	,	PUNCT
taxlaw-2824	105	41	nations	nation	NOUN
taxlaw-2824	105	42	with	with	ADP
taxlaw-2824	105	43	different	different	ADJ
taxlaw-2824	105	44	sets	set	NOUN
taxlaw-2824	105	45	of	of	ADP
taxlaw-2824	105	46	values	value	NOUN
taxlaw-2824	105	47	,	,	PUNCT
taxlaw-2824	105	48	norms	norm	NOUN
taxlaw-2824	105	49	,	,	PUNCT
taxlaw-2824	105	50	institutions	institution	NOUN
taxlaw-2824	105	51	,	,	PUNCT
taxlaw-2824	105	52	and	and	CCONJ
taxlaw-2824	105	53	collective	collective	ADJ
taxlaw-2824	105	54	preferences	preference	NOUN
taxlaw-2824	105	55	begin	begin	VERB
taxlaw-2824	105	56	to	to	PART
taxlaw-2824	105	57	compete	compete	VERB
taxlaw-2824	105	58	head	head	NOUN
taxlaw-2824	105	59	on	on	ADP
taxlaw-2824	105	60	in	in	ADP
taxlaw-2824	105	61	markets	market	NOUN
taxlaw-2824	105	62	for	for	ADP
taxlaw-2824	105	63	similar	similar	ADJ
taxlaw-2824	105	64	goods	good	NOUN
taxlaw-2824	105	65	.	.	PUNCT
taxlaw-2824	105	66	”	"	PUNCT
taxlaw-2824	105	67	)	)	PUNCT
taxlaw-2824	105	68	;	;	PUNCT
taxlaw-2824	105	69	see	see	VERB
taxlaw-2824	105	70	also	also	ADV
taxlaw-2824	105	71	hines	hine	VERB
taxlaw-2824	105	72	&	&	CCONJ
taxlaw-2824	105	73	summers	summer	NOUN
taxlaw-2824	105	74	,	,	PUNCT
taxlaw-2824	105	75	supra	supra	PROPN
taxlaw-2824	105	76	note	note	PROPN
taxlaw-2824	105	77	19	19	NUM
taxlaw-2824	105	78	,	,	PUNCT
taxlaw-2824	105	79	at	at	ADP
taxlaw-2824	105	80	126–27	126–27	NUM
taxlaw-2824	105	81	(	(	PUNCT
taxlaw-2824	105	82	"	"	PUNCT
taxlaw-2824	105	83	the	the	DET
taxlaw-2824	105	84	world	world	NOUN
taxlaw-2824	105	85	economy	economy	NOUN
taxlaw-2824	105	86	has	have	AUX
taxlaw-2824	105	87	grown	grow	VERB
taxlaw-2824	105	88	considerably	considerably	ADV
taxlaw-2824	105	89	more	more	ADV
taxlaw-2824	105	90	open	open	ADJ
taxlaw-2824	105	91	and	and	CCONJ
taxlaw-2824	105	92	integrated	integrate	VERB
taxlaw-2824	105	93	in	in	ADP
taxlaw-2824	105	94	every	every	DET
taxlaw-2824	105	95	decade	decade	NOUN
taxlaw-2824	105	96	since	since	SCONJ
taxlaw-2824	105	97	the	the	DET
taxlaw-2824	105	98	second	second	ADJ
taxlaw-2824	105	99	world	world	NOUN
taxlaw-2824	105	100	war	war	NOUN
taxlaw-2824	105	101	.	.	PUNCT
taxlaw-2824	105	102	.	.	PUNCT
taxlaw-2824	105	103	.	.	PUNCT
taxlaw-2824	105	104	.	.	PUNCT
taxlaw-2824	106	1	while	while	SCONJ
taxlaw-2824	106	2	this	this	PRON
taxlaw-2824	106	3	reflects	reflect	VERB
taxlaw-2824	106	4	in	in	ADP
taxlaw-2824	106	5	part	part	NOUN
taxlaw-2824	106	6	the	the	DET
taxlaw-2824	106	7	growth	growth	NOUN
taxlaw-2824	106	8	of	of	ADP
taxlaw-2824	106	9	the	the	DET
taxlaw-2824	106	10	world	world	NOUN
taxlaw-2824	106	11	economy	economy	NOUN
taxlaw-2824	106	12	,	,	PUNCT
taxlaw-2824	106	13	it	it	PRON
taxlaw-2824	106	14	also	also	ADV
taxlaw-2824	106	15	reflects	reflect	VERB
taxlaw-2824	106	16	the	the	DET
taxlaw-2824	106	17	impact	impact	NOUN
taxlaw-2824	106	18	of	of	ADP
taxlaw-2824	106	19	reduced	reduced	ADJ
taxlaw-2824	106	20	transportation	transportation	NOUN
taxlaw-2824	106	21	and	and	CCONJ
taxlaw-2824	106	22	communication	communication	NOUN
taxlaw-2824	106	23	costs	cost	NOUN
taxlaw-2824	106	24	,	,	PUNCT
taxlaw-2824	106	25	falling	fall	VERB
taxlaw-2824	106	26	tariff	tariff	NOUN
taxlaw-2824	106	27	rates	rate	NOUN
taxlaw-2824	106	28	,	,	PUNCT
taxlaw-2824	106	29	and	and	CCONJ
taxlaw-2824	106	30	reductions	reduction	NOUN
taxlaw-2824	106	31	in	in	ADP
taxlaw-2824	106	32	other	other	ADJ
taxlaw-2824	106	33	impediments	impediment	NOUN
taxlaw-2824	106	34	to	to	ADP
taxlaw-2824	106	35	international	international	ADJ
taxlaw-2824	106	36	business	business	NOUN
taxlaw-2824	106	37	.	.	PUNCT
taxlaw-2824	107	1	"	"	PUNCT
taxlaw-2824	107	2	)	)	PUNCT
taxlaw-2824	107	3	.	.	PUNCT
taxlaw-2824	108	1	23	23	NUM
taxlaw-2824	108	2	see	see	VERB
taxlaw-2824	108	3	,	,	PUNCT
taxlaw-2824	108	4	e.g.	e.g.	ADV
taxlaw-2824	108	5	,	,	PUNCT
taxlaw-2824	108	6	imf	imf	PROPN
taxlaw-2824	108	7	staff	staff	NOUN
taxlaw-2824	108	8	,	,	PUNCT
taxlaw-2824	108	9	supra	supra	PROPN
taxlaw-2824	108	10	note	note	PROPN
taxlaw-2824	108	11	19	19	NUM
taxlaw-2824	108	12	,	,	PUNCT
taxlaw-2824	108	13	at	at	ADP
taxlaw-2824	108	14	7	7	NUM
taxlaw-2824	108	15	(	(	PUNCT
taxlaw-2824	108	16	using	use	VERB
taxlaw-2824	108	17	the	the	DET
taxlaw-2824	108	18	2007	2007	NUM
taxlaw-2824	108	19	-	-	SYM
taxlaw-2824	108	20	2008	2008	NUM
taxlaw-2824	108	21	financial	financial	ADJ
taxlaw-2824	108	22	crisis	crisis	NOUN
taxlaw-2824	108	23	to	to	PART
taxlaw-2824	108	24	illustrate	illustrate	VERB
taxlaw-2824	108	25	how	how	SCONJ
taxlaw-2824	108	26	close	close	ADV
taxlaw-2824	108	27	-	-	PUNCT
taxlaw-2824	108	28	knit	knit	VERB
taxlaw-2824	108	29	the	the	DET
taxlaw-2824	108	30	world	world	NOUN
taxlaw-2824	108	31	has	have	AUX
taxlaw-2824	108	32	become	become	VERB
taxlaw-2824	108	33	as	as	ADP
taxlaw-2824	108	34	a	a	DET
taxlaw-2824	108	35	result	result	NOUN
taxlaw-2824	108	36	of	of	ADP
taxlaw-2824	108	37	globalization	globalization	NOUN
taxlaw-2824	108	38	:	:	PUNCT
taxlaw-2824	108	39	"	"	PUNCT
taxlaw-2824	108	40	credit	credit	NOUN
taxlaw-2824	108	41	market	market	NOUN
taxlaw-2824	108	42	strains	strain	NOUN
taxlaw-2824	108	43	have	have	AUX
taxlaw-2824	108	44	intensified	intensify	VERB
taxlaw-2824	108	45	and	and	CCONJ
taxlaw-2824	108	46	spread	spread	VERB
taxlaw-2824	108	47	across	across	ADP
taxlaw-2824	108	48	asset	asset	NOUN
taxlaw-2824	108	49	classes	class	NOUN
taxlaw-2824	108	50	and	and	CCONJ
taxlaw-2824	108	51	banks	bank	NOUN
taxlaw-2824	108	52	,	,	PUNCT
taxlaw-2824	108	53	precipitating	precipitate	VERB
taxlaw-2824	108	54	a	a	DET
taxlaw-2824	108	55	financial	financial	ADJ
taxlaw-2824	108	56	shock	shock	NOUN
taxlaw-2824	108	57	that	that	PRON
taxlaw-2824	108	58	many	many	ADJ
taxlaw-2824	108	59	have	have	AUX
taxlaw-2824	108	60	characterized	characterize	VERB
taxlaw-2824	108	61	as	as	ADP
taxlaw-2824	108	62	the	the	DET
taxlaw-2824	108	63	most	most	ADV
taxlaw-2824	108	64	serious	serious	ADJ
taxlaw-2824	108	65	since	since	SCONJ
taxlaw-2824	108	66	the	the	DET
taxlaw-2824	108	67	1930	1930	NUM
taxlaw-2824	108	68	’s	’s	NOUN
taxlaw-2824	108	69	.	.	PUNCT
taxlaw-2824	109	1	[	[	X
taxlaw-2824	109	2	this	this	DET
taxlaw-2824	109	3	episode	episode	NOUN
taxlaw-2824	109	4	is	be	AUX
taxlaw-2824	109	5	a	a	DET
taxlaw-2824	109	6	reminder	reminder	NOUN
taxlaw-2824	109	7	]	]	PUNCT
taxlaw-2824	109	8	that	that	SCONJ
taxlaw-2824	109	9	a	a	DET
taxlaw-2824	109	10	breakdown	breakdown	NOUN
taxlaw-2824	109	11	in	in	ADP
taxlaw-2824	109	12	globalization	globalization	NOUN
taxlaw-2824	109	13	—	—	PUNCT
taxlaw-2824	109	14	meaning	mean	VERB
taxlaw-2824	109	15	a	a	DET
taxlaw-2824	109	16	slowdown	slowdown	NOUN
taxlaw-2824	109	17	in	in	ADP
taxlaw-2824	109	18	the	the	DET
taxlaw-2824	109	19	global	global	ADJ
taxlaw-2824	109	20	flows	flow	NOUN
taxlaw-2824	109	21	of	of	ADP
taxlaw-2824	109	22	goods	good	NOUN
taxlaw-2824	109	23	,	,	PUNCT
taxlaw-2824	109	24	services	service	NOUN
taxlaw-2824	109	25	,	,	PUNCT
taxlaw-2824	109	26	capital	capital	NOUN
taxlaw-2824	109	27	,	,	PUNCT
taxlaw-2824	109	28	and	and	CCONJ
taxlaw-2824	109	29	people	people	NOUN
taxlaw-2824	109	30	—	—	PUNCT
taxlaw-2824	109	31	can	can	AUX
taxlaw-2824	109	32	have	have	AUX
taxlaw-2824	109	33	extremely	extremely	ADV
taxlaw-2824	109	34	adverse	adverse	ADJ
taxlaw-2824	109	35	consequences	consequence	NOUN
taxlaw-2824	109	36	.	.	PUNCT
taxlaw-2824	110	1	"	"	PUNCT
taxlaw-2824	110	2	)	)	PUNCT
taxlaw-2824	110	3	;	;	PUNCT
taxlaw-2824	110	4	see	see	VERB
taxlaw-2824	110	5	also	also	ADV
taxlaw-2824	110	6	thomas	thomas	PROPN
taxlaw-2824	110	7	friedman	friedman	PROPN
taxlaw-2824	110	8	,	,	PUNCT
taxlaw-2824	110	9	the	the	DET
taxlaw-2824	110	10	dell	dell	PROPN
taxlaw-2824	110	11	theory	theory	NOUN
taxlaw-2824	110	12	of	of	ADP
taxlaw-2824	110	13	conflict	conflict	NOUN
taxlaw-2824	110	14	prevention	prevention	NOUN
taxlaw-2824	110	15	,	,	PUNCT
taxlaw-2824	110	16	emerging	emerge	VERB
taxlaw-2824	110	17	:	:	PUNCT
taxlaw-2824	110	18	a	a	DET
taxlaw-2824	110	19	reader	reader	NOUN
taxlaw-2824	110	20	49	49	NUM
taxlaw-2824	110	21	(	(	PUNCT
taxlaw-2824	110	22	barclay	barclay	NOUN
taxlaw-2824	110	23	barrios	barrio	NOUN
taxlaw-2824	110	24	.	.	PUNCT
taxlaw-2824	111	1	ed	ed	X
taxlaw-2824	111	2	.	.	NOUN
taxlaw-2824	111	3	2008	2008	NUM
taxlaw-2824	111	4	)	)	PUNCT
taxlaw-2824	111	5	(	(	PUNCT
taxlaw-2824	111	6	examining	examine	VERB
taxlaw-2824	111	7	the	the	DET
taxlaw-2824	111	8	impact	impact	NOUN
taxlaw-2824	111	9	of	of	ADP
taxlaw-2824	111	10	the	the	DET
taxlaw-2824	111	11	"	"	PUNCT
taxlaw-2824	111	12	flattening	flattening	NOUN
taxlaw-2824	111	13	"	"	PUNCT
taxlaw-2824	111	14	of	of	ADP
taxlaw-2824	111	15	the	the	DET
taxlaw-2824	111	16	world	world	NOUN
taxlaw-2824	111	17	due	due	ADP
taxlaw-2824	111	18	to	to	ADP
taxlaw-2824	111	19	forces	force	NOUN
taxlaw-2824	111	20	of	of	ADP
taxlaw-2824	111	21	globalization	globalization	NOUN
taxlaw-2824	111	22	and	and	CCONJ
taxlaw-2824	111	23	stating	state	VERB
taxlaw-2824	111	24	that	that	SCONJ
taxlaw-2824	111	25	"	"	PUNCT
taxlaw-2824	111	26	globalized	globalized	ADJ
taxlaw-2824	111	27	trade	trade	NOUN
taxlaw-2824	111	28	,	,	PUNCT
taxlaw-2824	111	29	outsourcing	outsourcing	NOUN
taxlaw-2824	111	30	,	,	PUNCT
taxlaw-2824	111	31	supply	supply	NOUN
taxlaw-2824	111	32	-	-	PUNCT
taxlaw-2824	111	33	chaining	chain	VERB
taxlaw-2824	111	34	,	,	PUNCT
taxlaw-2824	111	35	and	and	CCONJ
taxlaw-2824	111	36	political	political	ADJ
taxlaw-2824	111	37	forces	force	NOUN
taxlaw-2824	111	38	have	have	VERB
taxlaw-2824	111	39	[	[	X
taxlaw-2824	111	40	all	all	PRON
taxlaw-2824	111	41	]	]	PUNCT
taxlaw-2824	111	42	changed	change	VERB
taxlaw-2824	111	43	the	the	DET
taxlaw-2824	111	44	world	world	NOUN
taxlaw-2824	111	45	permanently	permanently	ADV
taxlaw-2824	111	46	,	,	PUNCT
taxlaw-2824	111	47	for	for	ADP
taxlaw-2824	111	48	both	both	CCONJ
taxlaw-2824	111	49	better	well	ADJ
taxlaw-2824	111	50	and	and	CCONJ
taxlaw-2824	111	51	worse	bad	ADJ
taxlaw-2824	111	52	.	.	PUNCT
taxlaw-2824	112	1	"	"	PUNCT
taxlaw-2824	112	2	)	)	PUNCT
taxlaw-2824	112	3	.	.	PUNCT
taxlaw-2824	113	1	24	24	NUM
taxlaw-2824	113	2	for	for	ADP
taxlaw-2824	113	3	a	a	DET
taxlaw-2824	113	4	pragmatic	pragmatic	ADJ
taxlaw-2824	113	5	view	view	NOUN
taxlaw-2824	113	6	of	of	ADP
taxlaw-2824	113	7	the	the	DET
taxlaw-2824	113	8	cross	cross	ADJ
taxlaw-2824	113	9	-	-	ADJ
taxlaw-2824	113	10	border	border	ADJ
taxlaw-2824	113	11	tax	tax	NOUN
taxlaw-2824	113	12	dependency	dependency	NOUN
taxlaw-2824	113	13	effect	effect	NOUN
taxlaw-2824	113	14	of	of	ADP
taxlaw-2824	113	15	globalization	globalization	NOUN
taxlaw-2824	113	16	,	,	PUNCT
taxlaw-2824	113	17	see	see	VERB
taxlaw-2824	113	18	,	,	PUNCT
taxlaw-2824	113	19	e.g.	e.g.	ADV
taxlaw-2824	113	20	,	,	PUNCT
taxlaw-2824	113	21	brian	brian	PROPN
taxlaw-2824	113	22	purcell	purcell	PROPN
taxlaw-2824	113	23	,	,	PUNCT
taxlaw-2824	113	24	how	how	SCONJ
taxlaw-2824	113	25	the	the	DET
taxlaw-2824	113	26	u.s	u.s	PROPN
taxlaw-2824	113	27	.	.	PROPN
taxlaw-2824	113	28	corporate	corporate	ADJ
taxlaw-2824	113	29	rate	rate	NOUN
taxlaw-2824	113	30	could	could	AUX
taxlaw-2824	113	31	compete	compete	VERB
taxlaw-2824	113	32	with	with	ADP
taxlaw-2824	113	33	ireland	ireland	NOUN
taxlaw-2824	113	34	,	,	PUNCT
taxlaw-2824	113	35	int’l	int’l	NUM
taxlaw-2824	113	36	tax	tax	NOUN
taxlaw-2824	113	37	rev	rev	PROPN
taxlaw-2824	113	38	.	.	PROPN
taxlaw-2824	113	39	,	,	PUNCT
taxlaw-2824	113	40	dec.-jan	dec.-jan	PROPN
taxlaw-2824	113	41	.	.	PROPN
taxlaw-2824	113	42	2012	2012	NUM
taxlaw-2824	113	43	,	,	PUNCT
taxlaw-2824	113	44	at	at	ADP
taxlaw-2824	113	45	21	21	NUM
taxlaw-2824	113	46	,	,	PUNCT
taxlaw-2824	113	47	2014	2014	NUM
taxlaw-2824	113	48	]	]	PUNCT
taxlaw-2824	113	49	the	the	DET
taxlaw-2824	113	50	intricacies	intricacy	NOUN
taxlaw-2824	113	51	of	of	ADP
taxlaw-2824	113	52	tax	tax	NOUN
taxlaw-2824	113	53	and	and	CCONJ
taxlaw-2824	113	54	globalization	globalization	NOUN
taxlaw-2824	113	55	213	213	NUM
taxlaw-2824	113	56	cause	cause	NOUN
taxlaw-2824	113	57	and	and	CCONJ
taxlaw-2824	113	58	effect	effect	NOUN
taxlaw-2824	113	59	so	so	ADV
taxlaw-2824	113	60	powerful	powerful	ADJ
taxlaw-2824	113	61	that	that	SCONJ
taxlaw-2824	113	62	taxation	taxation	NOUN
taxlaw-2824	113	63	runs	run	VERB
taxlaw-2824	113	64	the	the	DET
taxlaw-2824	113	65	risk	risk	NOUN
taxlaw-2824	113	66	—	—	PUNCT
taxlaw-2824	113	67	or	or	CCONJ
taxlaw-2824	113	68	enjoys	enjoy	VERB
taxlaw-2824	113	69	the	the	DET
taxlaw-2824	113	70	benefit	benefit	NOUN
taxlaw-2824	113	71	—	—	PUNCT
taxlaw-2824	113	72	of	of	ADP
taxlaw-2824	113	73	being	be	AUX
taxlaw-2824	113	74	redefined	redefine	VERB
taxlaw-2824	113	75	on	on	ADP
taxlaw-2824	113	76	a	a	DET
taxlaw-2824	113	77	national	national	ADJ
taxlaw-2824	113	78	,	,	PUNCT
taxlaw-2824	113	79	as	as	ADV
taxlaw-2824	113	80	well	well	ADV
taxlaw-2824	113	81	as	as	ADP
taxlaw-2824	113	82	international	international	ADJ
taxlaw-2824	113	83	,	,	PUNCT
taxlaw-2824	113	84	level.25	level.25	NOUN
taxlaw-2824	113	85	importantly	importantly	ADV
taxlaw-2824	113	86	,	,	PUNCT
taxlaw-2824	113	87	as	as	SCONJ
taxlaw-2824	113	88	nations	nation	NOUN
taxlaw-2824	113	89	become	become	VERB
taxlaw-2824	113	90	increasingly	increasingly	ADV
taxlaw-2824	113	91	interdependent	interdependent	ADJ
taxlaw-2824	113	92	,	,	PUNCT
taxlaw-2824	113	93	their	their	PRON
taxlaw-2824	113	94	risk	risk	NOUN
taxlaw-2824	113	95	of	of	ADP
taxlaw-2824	113	96	being	be	AUX
taxlaw-2824	113	97	pressured	pressure	VERB
taxlaw-2824	113	98	into	into	ADP
taxlaw-2824	113	99	tax	tax	NOUN
taxlaw-2824	113	100	competition	competition	NOUN
taxlaw-2824	113	101	also	also	ADV
taxlaw-2824	113	102	intensifies	intensify	VERB
taxlaw-2824	113	103	.	.	PUNCT
taxlaw-2824	114	1	broadly	broadly	ADV
taxlaw-2824	114	2	stated	state	VERB
taxlaw-2824	114	3	,	,	PUNCT
taxlaw-2824	114	4	tax	tax	NOUN
taxlaw-2824	114	5	competition	competition	NOUN
taxlaw-2824	114	6	involves	involve	VERB
taxlaw-2824	114	7	a	a	DET
taxlaw-2824	114	8	strategic	strategic	ADJ
taxlaw-2824	114	9	,	,	PUNCT
taxlaw-2824	114	10	non	non	ADJ
taxlaw-2824	114	11	-	-	ADJ
taxlaw-2824	114	12	cooperative	cooperative	ADJ
taxlaw-2824	114	13	interaction	interaction	NOUN
taxlaw-2824	114	14	among	among	ADP
taxlaw-2824	114	15	nations,26	nations,26	NOUN
taxlaw-2824	114	16	with	with	ADP
taxlaw-2824	114	17	each	each	DET
taxlaw-2824	114	18	nation	nation	NOUN
taxlaw-2824	114	19	designing	design	VERB
taxlaw-2824	114	20	its	its	PRON
taxlaw-2824	114	21	tax	tax	NOUN
taxlaw-2824	114	22	system	system	NOUN
taxlaw-2824	114	23	in	in	ADP
taxlaw-2824	114	24	response	response	NOUN
taxlaw-2824	114	25	to	to	ADP
taxlaw-2824	114	26	the	the	DET
taxlaw-2824	114	27	tax	tax	NOUN
taxlaw-2824	114	28	arrangements	arrangement	NOUN
taxlaw-2824	114	29	of	of	ADP
taxlaw-2824	114	30	other	other	ADJ
taxlaw-2824	114	31	countries	country	NOUN
taxlaw-2824	114	32	to	to	PART
taxlaw-2824	114	33	attract	attract	VERB
taxlaw-2824	114	34	and	and	CCONJ
taxlaw-2824	114	35	retain	retain	VERB
taxlaw-2824	114	36	productive	productive	ADJ
taxlaw-2824	114	37	resources	resource	NOUN
taxlaw-2824	114	38	.	.	PUNCT
taxlaw-2824	115	1	27	27	NUM
taxlaw-2824	115	2	to	to	PART
taxlaw-2824	115	3	be	be	AUX
taxlaw-2824	115	4	exact	exact	ADJ
taxlaw-2824	115	5	,	,	PUNCT
taxlaw-2824	115	6	competitive	competitive	ADJ
taxlaw-2824	115	7	tax	tax	NOUN
taxlaw-2824	115	8	interactions	interaction	NOUN
taxlaw-2824	115	9	are	be	AUX
taxlaw-2824	115	10	not	not	PART
taxlaw-2824	115	11	limited	limit	VERB
taxlaw-2824	115	12	to	to	ADP
taxlaw-2824	115	13	nations	nation	NOUN
taxlaw-2824	115	14	and	and	CCONJ
taxlaw-2824	115	15	generally	generally	ADV
taxlaw-2824	115	16	require	require	VERB
taxlaw-2824	115	17	additional	additional	ADJ
taxlaw-2824	115	18	parties	party	NOUN
taxlaw-2824	115	19	,	,	PUNCT
taxlaw-2824	115	20	particularly	particularly	ADV
taxlaw-2824	115	21	multinational	multinational	ADJ
taxlaw-2824	115	22	corporations	corporation	NOUN
taxlaw-2824	115	23	,	,	PUNCT
taxlaw-2824	115	24	but	but	CCONJ
taxlaw-2824	115	25	also	also	ADV
taxlaw-2824	115	26	other	other	ADJ
taxlaw-2824	115	27	incorporated	incorporated	ADJ
taxlaw-2824	115	28	entities	entity	NOUN
taxlaw-2824	115	29	,	,	PUNCT
taxlaw-2824	115	30	households	household	NOUN
taxlaw-2824	115	31	,	,	PUNCT
taxlaw-2824	115	32	and	and	CCONJ
taxlaw-2824	115	33	individuals.28	individuals.28	PROPN
taxlaw-2824	115	34	21	21	NUM
taxlaw-2824	115	35	(	(	PUNCT
taxlaw-2824	115	36	arguing	argue	VERB
taxlaw-2824	115	37	that	that	SCONJ
taxlaw-2824	115	38	the	the	DET
taxlaw-2824	115	39	u.s	u.s	PROPN
taxlaw-2824	115	40	.	.	PROPN
taxlaw-2824	115	41	and	and	CCONJ
taxlaw-2824	115	42	the	the	DET
taxlaw-2824	115	43	e.u	e.u	PROPN
taxlaw-2824	115	44	.	.	PUNCT
taxlaw-2824	115	45	should	should	AUX
taxlaw-2824	115	46	stop	stop	VERB
taxlaw-2824	115	47	complaining	complain	VERB
taxlaw-2824	115	48	that	that	PRON
taxlaw-2824	115	49	ireland	ireland	NOUN
taxlaw-2824	115	50	’s	’s	PART
taxlaw-2824	115	51	corporate	corporate	ADJ
taxlaw-2824	115	52	tax	tax	NOUN
taxlaw-2824	115	53	rate	rate	NOUN
taxlaw-2824	115	54	is	be	AUX
taxlaw-2824	115	55	"	"	PUNCT
taxlaw-2824	115	56	unfair	unfair	ADJ
taxlaw-2824	115	57	"	"	PUNCT
taxlaw-2824	115	58	and	and	CCONJ
taxlaw-2824	115	59	,	,	PUNCT
taxlaw-2824	115	60	instead	instead	ADV
taxlaw-2824	115	61	,	,	PUNCT
taxlaw-2824	115	62	lower	lower	VERB
taxlaw-2824	115	63	their	their	PRON
taxlaw-2824	115	64	own	own	ADJ
taxlaw-2824	115	65	corporate	corporate	ADJ
taxlaw-2824	115	66	rates	rate	NOUN
taxlaw-2824	115	67	)	)	PUNCT
taxlaw-2824	115	68	.	.	PUNCT
taxlaw-2824	116	1	25	25	NUM
taxlaw-2824	116	2	see	see	VERB
taxlaw-2824	116	3	org	org	NOUN
taxlaw-2824	116	4	.	.	PUNCT
taxlaw-2824	117	1	for	for	ADP
taxlaw-2824	117	2	econ	econ	PROPN
taxlaw-2824	117	3	.	.	PUNCT
taxlaw-2824	118	1	co	co	NOUN
taxlaw-2824	118	2	-	-	NOUN
taxlaw-2824	118	3	operation	operation	NOUN
taxlaw-2824	118	4	and	and	CCONJ
taxlaw-2824	118	5	dev	dev	PROPN
taxlaw-2824	118	6	.	.	PUNCT
taxlaw-2824	119	1	(	(	PUNCT
taxlaw-2824	119	2	oecd	oecd	PROPN
taxlaw-2824	119	3	)	)	PUNCT
taxlaw-2824	119	4	,	,	PUNCT
taxlaw-2824	119	5	tax	tax	NOUN
taxlaw-2824	119	6	policy	policy	NOUN
taxlaw-2824	119	7	reform	reform	NOUN
taxlaw-2824	119	8	and	and	CCONJ
taxlaw-2824	119	9	economic	economic	ADJ
taxlaw-2824	119	10	growth	growth	NOUN
taxlaw-2824	119	11	20	20	NUM
taxlaw-2824	119	12	at	at	ADP
taxlaw-2824	119	13	box	box	PROPN
taxlaw-2824	119	14	1.1	1.1	NUM
taxlaw-2824	119	15	(	(	PUNCT
taxlaw-2824	119	16	2010	2010	NUM
taxlaw-2824	119	17	)	)	PUNCT
taxlaw-2824	119	18	,	,	PUNCT
taxlaw-2824	119	19	available	available	ADJ
taxlaw-2824	119	20	at	at	ADP
taxlaw-2824	119	21	http://www.oecd.org/ctp/tax-policy/taxpolicystudyno20taxpolicyreformandeconomicgrowth.htm	http://www.oecd.org/ctp/tax-policy/taxpolicystudyno20taxpolicyreformandeconomicgrowth.htm	PROPN
taxlaw-2824	119	22	(	(	PUNCT
taxlaw-2824	119	23	"	"	PUNCT
taxlaw-2824	119	24	[	[	X
taxlaw-2824	119	25	the	the	DET
taxlaw-2824	119	26	effects	effect	NOUN
taxlaw-2824	119	27	of	of	ADP
taxlaw-2824	119	28	globalization	globalization	NOUN
taxlaw-2824	119	29	]	]	PUNCT
taxlaw-2824	119	30	mean	mean	VERB
taxlaw-2824	119	31	that	that	SCONJ
taxlaw-2824	119	32	individual	individual	ADJ
taxlaw-2824	119	33	countries	country	NOUN
taxlaw-2824	119	34	are	be	AUX
taxlaw-2824	119	35	likely	likely	ADJ
taxlaw-2824	119	36	to	to	PART
taxlaw-2824	119	37	make	make	VERB
taxlaw-2824	119	38	different	different	ADJ
taxlaw-2824	119	39	tax	tax	NOUN
taxlaw-2824	119	40	policy	policy	NOUN
taxlaw-2824	119	41	choices	choice	NOUN
taxlaw-2824	119	42	from	from	ADP
taxlaw-2824	119	43	those	those	PRON
taxlaw-2824	119	44	they	they	PRON
taxlaw-2824	119	45	would	would	AUX
taxlaw-2824	119	46	have	have	AUX
taxlaw-2824	119	47	made	make	VERB
taxlaw-2824	119	48	in	in	ADP
taxlaw-2824	119	49	the	the	DET
taxlaw-2824	119	50	past	past	NOUN
taxlaw-2824	119	51	,	,	PUNCT
taxlaw-2824	119	52	when	when	SCONJ
taxlaw-2824	119	53	there	there	PRON
taxlaw-2824	119	54	was	be	VERB
taxlaw-2824	119	55	less	less	ADJ
taxlaw-2824	119	56	mobility	mobility	NOUN
taxlaw-2824	119	57	.	.	PUNCT
taxlaw-2824	120	1	"	"	PUNCT
taxlaw-2824	120	2	)	)	PUNCT
taxlaw-2824	120	3	;	;	PUNCT
taxlaw-2824	120	4	see	see	VERB
taxlaw-2824	120	5	also	also	ADV
taxlaw-2824	120	6	vito	vito	PROPN
taxlaw-2824	120	7	tanzi	tanzi	PROPN
taxlaw-2824	120	8	,	,	PUNCT
taxlaw-2824	120	9	remarks	remark	NOUN
taxlaw-2824	120	10	at	at	ADP
taxlaw-2824	120	11	the	the	DET
taxlaw-2824	120	12	conference	conference	NOUN
taxlaw-2824	120	13	organized	organize	VERB
taxlaw-2824	120	14	by	by	ADP
taxlaw-2824	120	15	the	the	DET
taxlaw-2824	120	16	school	school	NOUN
taxlaw-2824	120	17	of	of	ADP
taxlaw-2824	120	18	international	international	ADJ
taxlaw-2824	120	19	studies	study	NOUN
taxlaw-2824	120	20	,	,	PUNCT
taxlaw-2824	120	21	university	university	NOUN
taxlaw-2824	120	22	of	of	ADP
taxlaw-2824	120	23	trento	trento	PROPN
taxlaw-2824	120	24	:	:	PUNCT
taxlaw-2824	120	25	globalization	globalization	NOUN
taxlaw-2824	120	26	and	and	CCONJ
taxlaw-2824	120	27	international	international	ADJ
taxlaw-2824	120	28	harmonization	harmonization	NOUN
taxlaw-2824	120	29	of	of	ADP
taxlaw-2824	120	30	tax	tax	NOUN
taxlaw-2824	120	31	systems	system	NOUN
taxlaw-2824	120	32	8	8	NUM
taxlaw-2824	120	33	(	(	PUNCT
taxlaw-2824	120	34	may	may	PROPN
taxlaw-2824	120	35	27	27	NUM
taxlaw-2824	120	36	,	,	PUNCT
taxlaw-2824	120	37	2004	2004	NUM
taxlaw-2824	120	38	)	)	PUNCT
taxlaw-2824	120	39	,	,	PUNCT
taxlaw-2824	120	40	transcript	transcript	NOUN
taxlaw-2824	120	41	available	available	ADJ
taxlaw-2824	120	42	at	at	ADP
taxlaw-2824	120	43	http://www.unitn.it/files/download/9722/wptanzitanno.pdf	http://www.unitn.it/files/download/9722/wptanzitanno.pdf	PROPN
taxlaw-2824	120	44	(	(	PUNCT
taxlaw-2824	120	45	"	"	PUNCT
taxlaw-2824	120	46	what	what	PRON
taxlaw-2824	120	47	has	have	AUX
taxlaw-2824	120	48	happened	happen	VERB
taxlaw-2824	120	49	during	during	ADP
taxlaw-2824	120	50	the	the	DET
taxlaw-2824	120	51	last	last	ADJ
taxlaw-2824	120	52	20	20	NUM
taxlaw-2824	120	53	years	year	NOUN
taxlaw-2824	120	54	is	be	AUX
taxlaw-2824	120	55	that	that	SCONJ
taxlaw-2824	120	56	with	with	ADP
taxlaw-2824	120	57	the	the	DET
taxlaw-2824	120	58	liberalisation	liberalisation	NOUN
taxlaw-2824	120	59	of	of	ADP
taxlaw-2824	120	60	trade	trade	NOUN
taxlaw-2824	120	61	,	,	PUNCT
taxlaw-2824	120	62	and	and	CCONJ
taxlaw-2824	120	63	the	the	DET
taxlaw-2824	120	64	enormous	enormous	ADJ
taxlaw-2824	120	65	movements	movement	NOUN
taxlaw-2824	120	66	of	of	ADP
taxlaw-2824	120	67	capital	capital	NOUN
taxlaw-2824	120	68	at	at	ADP
taxlaw-2824	120	69	an	an	DET
taxlaw-2824	120	70	incredible	incredible	ADJ
taxlaw-2824	120	71	pace	pace	NOUN
taxlaw-2824	120	72	(	(	PUNCT
taxlaw-2824	120	73	each	each	DET
taxlaw-2824	120	74	day	day	NOUN
taxlaw-2824	120	75	the	the	DET
taxlaw-2824	120	76	equivalent	equivalent	NOUN
taxlaw-2824	120	77	of	of	ADP
taxlaw-2824	120	78	the	the	DET
taxlaw-2824	120	79	italian	italian	ADJ
taxlaw-2824	120	80	gdp	gdp	NOUN
taxlaw-2824	121	1	[	[	X
taxlaw-2824	121	2	from	from	ADP
taxlaw-2824	121	3	one	one	NUM
taxlaw-2824	121	4	country	country	NOUN
taxlaw-2824	121	5	to	to	ADP
taxlaw-2824	121	6	another	another	PRON
taxlaw-2824	121	7	]	]	PUNCT
taxlaw-2824	121	8	)	)	PUNCT
taxlaw-2824	121	9	.	.	PUNCT
taxlaw-2824	121	10	.	.	PUNCT
taxlaw-2824	121	11	.	.	PUNCT
taxlaw-2824	122	1	domestic	domestic	ADJ
taxlaw-2824	122	2	fiscal	fiscal	ADJ
taxlaw-2824	122	3	problems	problem	NOUN
taxlaw-2824	122	4	start	start	VERB
taxlaw-2824	122	5	to	to	PART
taxlaw-2824	122	6	become	become	VERB
taxlaw-2824	122	7	international	international	ADJ
taxlaw-2824	122	8	problems	problem	NOUN
taxlaw-2824	122	9	,	,	PUNCT
taxlaw-2824	122	10	and	and	CCONJ
taxlaw-2824	122	11	this	this	PRON
taxlaw-2824	122	12	has	have	VERB
taxlaw-2824	122	13	consequences	consequence	NOUN
taxlaw-2824	122	14	.	.	PUNCT
taxlaw-2824	122	15	"	"	PUNCT
taxlaw-2824	122	16	)	)	PUNCT
taxlaw-2824	122	17	.	.	PUNCT
taxlaw-2824	123	1	26	26	NUM
taxlaw-2824	123	2	see	see	VERB
taxlaw-2824	123	3	,	,	PUNCT
taxlaw-2824	123	4	e.g.	e.g.	ADV
taxlaw-2824	123	5	,	,	PUNCT
taxlaw-2824	123	6	tanzi	tanzi	NOUN
taxlaw-2824	123	7	,	,	PUNCT
taxlaw-2824	123	8	supra	supra	PROPN
taxlaw-2824	123	9	note	note	PROPN
taxlaw-2824	123	10	25	25	NUM
taxlaw-2824	123	11	,	,	PUNCT
taxlaw-2824	123	12	at	at	ADP
taxlaw-2824	123	13	8	8	NUM
taxlaw-2824	123	14	(	(	PUNCT
taxlaw-2824	123	15	"	"	PUNCT
taxlaw-2824	123	16	the	the	DET
taxlaw-2824	123	17	global	global	ADJ
taxlaw-2824	123	18	economy	economy	NOUN
taxlaw-2824	123	19	has	have	AUX
taxlaw-2824	123	20	become	become	VERB
taxlaw-2824	123	21	a	a	DET
taxlaw-2824	123	22	sort	sort	NOUN
taxlaw-2824	123	23	of	of	ADP
taxlaw-2824	123	24	commons	common	NOUN
taxlaw-2824	123	25	,	,	PUNCT
taxlaw-2824	123	26	like	like	ADP
taxlaw-2824	123	27	the	the	DET
taxlaw-2824	123	28	oceans	ocean	NOUN
taxlaw-2824	123	29	or	or	CCONJ
taxlaw-2824	123	30	the	the	DET
taxlaw-2824	123	31	atmosphere	atmosphere	NOUN
taxlaw-2824	123	32	,	,	PUNCT
taxlaw-2824	123	33	which	which	PRON
taxlaw-2824	123	34	a	a	DET
taxlaw-2824	123	35	shrewd	shrewd	ADJ
taxlaw-2824	123	36	country	country	NOUN
taxlaw-2824	123	37	may	may	AUX
taxlaw-2824	123	38	exploit	exploit	VERB
taxlaw-2824	123	39	for	for	ADP
taxlaw-2824	123	40	its	its	PRON
taxlaw-2824	123	41	own	own	ADJ
taxlaw-2824	123	42	purposes	purpose	NOUN
taxlaw-2824	123	43	.	.	PUNCT
taxlaw-2824	124	1	for	for	ADP
taxlaw-2824	124	2	example	example	NOUN
taxlaw-2824	124	3	,	,	PUNCT
taxlaw-2824	124	4	by	by	ADP
taxlaw-2824	124	5	radically	radically	ADV
taxlaw-2824	124	6	lowering	lower	VERB
taxlaw-2824	124	7	tax	tax	NOUN
taxlaw-2824	124	8	rates	rate	NOUN
taxlaw-2824	124	9	on	on	ADP
taxlaw-2824	124	10	incomes	income	NOUN
taxlaw-2824	124	11	from	from	ADP
taxlaw-2824	124	12	financial	financial	ADJ
taxlaw-2824	124	13	activities	activity	NOUN
taxlaw-2824	124	14	one	one	PRON
taxlaw-2824	124	15	can	can	AUX
taxlaw-2824	124	16	attract	attract	VERB
taxlaw-2824	124	17	capital	capital	NOUN
taxlaw-2824	124	18	from	from	ADP
taxlaw-2824	124	19	other	other	ADJ
taxlaw-2824	124	20	countries	country	NOUN
taxlaw-2824	124	21	.	.	PUNCT
taxlaw-2824	125	1	"	"	PUNCT
taxlaw-2824	125	2	)	)	PUNCT
taxlaw-2824	125	3	;	;	PUNCT
taxlaw-2824	125	4	see	see	VERB
taxlaw-2824	125	5	also	also	ADV
taxlaw-2824	125	6	vito	vito	PROPN
taxlaw-2824	125	7	tanzi	tanzi	PROPN
taxlaw-2824	125	8	,	,	PUNCT
taxlaw-2824	125	9	taxation	taxation	NOUN
taxlaw-2824	125	10	in	in	ADP
taxlaw-2824	125	11	an	an	DET
taxlaw-2824	125	12	integrating	integrate	VERB
taxlaw-2824	125	13	world	world	NOUN
taxlaw-2824	125	14	6	6	NUM
taxlaw-2824	125	15	(	(	PUNCT
taxlaw-2824	125	16	1994	1994	NUM
taxlaw-2824	125	17	)	)	PUNCT
taxlaw-2824	125	18	(	(	PUNCT
taxlaw-2824	125	19	"	"	PUNCT
taxlaw-2824	125	20	like	like	ADP
taxlaw-2824	125	21	tectonic	tectonic	ADJ
taxlaw-2824	125	22	plates	plate	NOUN
taxlaw-2824	125	23	grinding	grind	VERB
taxlaw-2824	125	24	against	against	ADP
taxlaw-2824	125	25	each	each	DET
taxlaw-2824	125	26	other	other	ADJ
taxlaw-2824	125	27	,	,	PUNCT
taxlaw-2824	125	28	the	the	DET
taxlaw-2824	125	29	tax	tax	NOUN
taxlaw-2824	125	30	systems	system	NOUN
taxlaw-2824	125	31	of	of	ADP
taxlaw-2824	125	32	different	different	ADJ
taxlaw-2824	125	33	countries	country	NOUN
taxlaw-2824	125	34	will	will	AUX
taxlaw-2824	125	35	develop	develop	VERB
taxlaw-2824	125	36	arbitrage	arbitrage	NOUN
taxlaw-2824	125	37	pressures	pressure	NOUN
taxlaw-2824	125	38	created	create	VERB
taxlaw-2824	125	39	by	by	ADP
taxlaw-2824	125	40	different	different	ADJ
taxlaw-2824	125	41	tax	tax	NOUN
taxlaw-2824	125	42	rates	rate	NOUN
taxlaw-2824	125	43	,	,	PUNCT
taxlaw-2824	125	44	by	by	ADP
taxlaw-2824	125	45	differences	difference	NOUN
taxlaw-2824	125	46	in	in	ADP
taxlaw-2824	125	47	the	the	DET
taxlaw-2824	125	48	bases	basis	NOUN
taxlaw-2824	125	49	that	that	PRON
taxlaw-2824	125	50	are	be	AUX
taxlaw-2824	125	51	taxed	tax	VERB
taxlaw-2824	125	52	,	,	PUNCT
taxlaw-2824	125	53	by	by	ADP
taxlaw-2824	125	54	different	different	ADJ
taxlaw-2824	125	55	possibilities	possibility	NOUN
taxlaw-2824	125	56	of	of	ADP
taxlaw-2824	125	57	avoidance	avoidance	NOUN
taxlaw-2824	125	58	and	and	CCONJ
taxlaw-2824	125	59	evasion	evasion	NOUN
taxlaw-2824	125	60	,	,	PUNCT
taxlaw-2824	125	61	and	and	CCONJ
taxlaw-2824	125	62	so	so	ADV
taxlaw-2824	125	63	forth	forth	ADV
taxlaw-2824	125	64	.	.	PUNCT
taxlaw-2824	125	65	"	"	PUNCT
taxlaw-2824	125	66	)	)	PUNCT
taxlaw-2824	125	67	.	.	PUNCT
taxlaw-2824	126	1	importantly	importantly	ADV
taxlaw-2824	126	2	,	,	PUNCT
taxlaw-2824	126	3	tax	tax	NOUN
taxlaw-2824	126	4	competition	competition	NOUN
taxlaw-2824	126	5	may	may	AUX
taxlaw-2824	126	6	also	also	ADV
taxlaw-2824	126	7	occur	occur	VERB
taxlaw-2824	126	8	on	on	ADP
taxlaw-2824	126	9	a	a	DET
taxlaw-2824	126	10	sub	sub	ADJ
taxlaw-2824	126	11	-	-	ADJ
taxlaw-2824	126	12	national	national	ADJ
taxlaw-2824	126	13	level	level	NOUN
taxlaw-2824	126	14	.	.	PUNCT
taxlaw-2824	127	1	for	for	ADP
taxlaw-2824	127	2	an	an	DET
taxlaw-2824	127	3	empirical	empirical	ADJ
taxlaw-2824	127	4	analysis	analysis	NOUN
taxlaw-2824	127	5	of	of	ADP
taxlaw-2824	127	6	this	this	DET
taxlaw-2824	127	7	phenomenon	phenomenon	NOUN
taxlaw-2824	127	8	,	,	PUNCT
taxlaw-2824	127	9	see	see	VERB
taxlaw-2824	127	10	,	,	PUNCT
taxlaw-2824	127	11	e.g.	e.g.	ADV
taxlaw-2824	127	12	,	,	PUNCT
taxlaw-2824	127	13	oecd	oecd	PROPN
taxlaw-2824	127	14	,	,	PUNCT
taxlaw-2824	127	15	tax	tax	NOUN
taxlaw-2824	127	16	competition	competition	NOUN
taxlaw-2824	127	17	between	between	ADP
taxlaw-2824	127	18	sub	sub	ADJ
taxlaw-2824	127	19	-	-	ADJ
taxlaw-2824	127	20	central	central	ADJ
taxlaw-2824	127	21	governments	government	NOUN
taxlaw-2824	127	22	(	(	PUNCT
taxlaw-2824	127	23	2011	2011	NUM
taxlaw-2824	127	24	)	)	PUNCT
taxlaw-2824	127	25	,	,	PUNCT
taxlaw-2824	127	26	available	available	ADJ
taxlaw-2824	127	27	at	at	ADP
taxlaw-2824	127	28	http://www.oecd.org/ctp/federalism/48817035.pdf	http://www.oecd.org/ctp/federalism/48817035.pdf	NOUN
taxlaw-2824	127	29	(	(	PUNCT
taxlaw-2824	127	30	finding	find	VERB
taxlaw-2824	127	31	,	,	PUNCT
taxlaw-2824	127	32	for	for	ADP
taxlaw-2824	127	33	example	example	NOUN
taxlaw-2824	127	34	,	,	PUNCT
taxlaw-2824	127	35	that	that	SCONJ
taxlaw-2824	127	36	"	"	PUNCT
taxlaw-2824	127	37	tax	tax	NOUN
taxlaw-2824	127	38	competition	competition	NOUN
taxlaw-2824	127	39	is	be	AUX
taxlaw-2824	127	40	not	not	PART
taxlaw-2824	127	41	only	only	ADV
taxlaw-2824	127	42	an	an	DET
taxlaw-2824	127	43	issue	issue	NOUN
taxlaw-2824	127	44	for	for	ADP
taxlaw-2824	127	45	federal	federal	ADJ
taxlaw-2824	127	46	countries	country	NOUN
taxlaw-2824	127	47	,	,	PUNCT
taxlaw-2824	127	48	but	but	CCONJ
taxlaw-2824	127	49	also	also	ADV
taxlaw-2824	127	50	for	for	ADP
taxlaw-2824	127	51	unitary	unitary	ADJ
taxlaw-2824	127	52	countries	country	NOUN
taxlaw-2824	127	53	where	where	SCONJ
taxlaw-2824	127	54	local	local	ADJ
taxlaw-2824	127	55	governments	government	NOUN
taxlaw-2824	127	56	often	often	ADV
taxlaw-2824	127	57	have	have	VERB
taxlaw-2824	127	58	far	far	ADV
taxlaw-2824	127	59	-	-	PUNCT
taxlaw-2824	127	60	reaching	reach	VERB
taxlaw-2824	127	61	tax	tax	NOUN
taxlaw-2824	127	62	autonomy	autonomy	NOUN
taxlaw-2824	127	63	"	"	PUNCT
taxlaw-2824	127	64	)	)	PUNCT
taxlaw-2824	127	65	.	.	PUNCT
taxlaw-2824	128	1	i	i	PRON
taxlaw-2824	128	2	d.	d.	PROPN
taxlaw-2824	128	3	at	at	ADP
taxlaw-2824	128	4	5	5	NUM
taxlaw-2824	128	5	;	;	PUNCT
taxlaw-2824	128	6	see	see	VERB
taxlaw-2824	128	7	also	also	ADV
taxlaw-2824	128	8	i	i	PROPN
taxlaw-2824	128	9	d.	d.	PROPN
taxlaw-2824	128	10	at	at	ADP
taxlaw-2824	128	11	7–8	7–8	PROPN
taxlaw-2824	128	12	(	(	PUNCT
taxlaw-2824	128	13	introducing	introduce	VERB
taxlaw-2824	128	14	the	the	DET
taxlaw-2824	128	15	concepts	concept	NOUN
taxlaw-2824	128	16	of	of	ADP
taxlaw-2824	128	17	"	"	PUNCT
taxlaw-2824	128	18	vertical	vertical	ADJ
taxlaw-2824	128	19	and	and	CCONJ
taxlaw-2824	128	20	horizontal	horizontal	ADJ
taxlaw-2824	128	21	tax	tax	NOUN
taxlaw-2824	128	22	competition	competition	NOUN
taxlaw-2824	128	23	"	"	PUNCT
taxlaw-2824	128	24	)	)	PUNCT
taxlaw-2824	128	25	.	.	PUNCT
taxlaw-2824	129	1	27	27	NUM
taxlaw-2824	129	2	importantly	importantly	ADV
taxlaw-2824	129	3	,	,	PUNCT
taxlaw-2824	129	4	the	the	DET
taxlaw-2824	129	5	strategic	strategic	ADJ
taxlaw-2824	129	6	,	,	PUNCT
taxlaw-2824	129	7	non	non	ADJ
taxlaw-2824	129	8	-	-	ADJ
taxlaw-2824	129	9	cooperative	cooperative	ADJ
taxlaw-2824	129	10	interaction	interaction	NOUN
taxlaw-2824	129	11	entailed	entail	VERB
taxlaw-2824	129	12	in	in	ADP
taxlaw-2824	129	13	tax	tax	NOUN
taxlaw-2824	129	14	competition	competition	NOUN
taxlaw-2824	129	15	presumes	presume	VERB
taxlaw-2824	129	16	that	that	SCONJ
taxlaw-2824	129	17	any	any	DET
taxlaw-2824	129	18	benefit	benefit	NOUN
taxlaw-2824	129	19	for	for	ADP
taxlaw-2824	129	20	one	one	NUM
taxlaw-2824	129	21	economic	economic	ADJ
taxlaw-2824	129	22	actor	actor	NOUN
taxlaw-2824	129	23	is	be	AUX
taxlaw-2824	129	24	necessarily	necessarily	ADV
taxlaw-2824	129	25	gained	gain	VERB
taxlaw-2824	129	26	at	at	ADP
taxlaw-2824	129	27	the	the	DET
taxlaw-2824	129	28	expense	expense	NOUN
taxlaw-2824	129	29	of	of	ADP
taxlaw-2824	129	30	other	other	ADJ
taxlaw-2824	129	31	actors	actor	NOUN
taxlaw-2824	129	32	,	,	PUNCT
taxlaw-2824	129	33	under	under	ADP
taxlaw-2824	129	34	the	the	DET
taxlaw-2824	129	35	framework	framework	NOUN
taxlaw-2824	129	36	of	of	ADP
taxlaw-2824	129	37	a	a	DET
taxlaw-2824	129	38	zero	zero	NUM
taxlaw-2824	129	39	-	-	PUNCT
taxlaw-2824	129	40	sum	sum	NOUN
taxlaw-2824	129	41	game	game	NOUN
taxlaw-2824	129	42	.	.	PUNCT
taxlaw-2824	130	1	from	from	ADP
taxlaw-2824	130	2	the	the	DET
taxlaw-2824	130	3	early	early	ADJ
taxlaw-2824	130	4	1980s	1980	NOUN
taxlaw-2824	130	5	to	to	ADP
taxlaw-2824	130	6	about	about	ADV
taxlaw-2824	130	7	the	the	DET
taxlaw-2824	130	8	late	late	ADJ
taxlaw-2824	130	9	1990s	1990	NOUN
taxlaw-2824	130	10	,	,	PUNCT
taxlaw-2824	130	11	a	a	DET
taxlaw-2824	130	12	key	key	ADJ
taxlaw-2824	130	13	manifestation	manifestation	NOUN
taxlaw-2824	130	14	of	of	ADP
taxlaw-2824	130	15	the	the	DET
taxlaw-2824	130	16	noncooperative	noncooperative	ADJ
taxlaw-2824	130	17	tax	tax	NOUN
taxlaw-2824	130	18	dynamics	dynamic	NOUN
taxlaw-2824	130	19	among	among	ADP
taxlaw-2824	130	20	nations	nation	NOUN
taxlaw-2824	130	21	took	take	VERB
taxlaw-2824	130	22	the	the	DET
taxlaw-2824	130	23	form	form	NOUN
taxlaw-2824	130	24	of	of	ADP
taxlaw-2824	130	25	traditional	traditional	ADJ
taxlaw-2824	130	26	tax	tax	NOUN
taxlaw-2824	130	27	havens	haven	NOUN
taxlaw-2824	130	28	,	,	PUNCT
taxlaw-2824	130	29	where	where	SCONJ
taxlaw-2824	130	30	jurisdictions	jurisdiction	NOUN
taxlaw-2824	130	31	offered	offer	VERB
taxlaw-2824	130	32	no	no	NOUN
taxlaw-2824	130	33	—	—	PUNCT
taxlaw-2824	130	34	or	or	CCONJ
taxlaw-2824	130	35	significantly	significantly	ADV
taxlaw-2824	130	36	reduced	reduce	VERB
taxlaw-2824	130	37	—	—	PUNCT
taxlaw-2824	130	38	tax	tax	NOUN
taxlaw-2824	130	39	on	on	ADP
taxlaw-2824	130	40	investments	investment	NOUN
taxlaw-2824	130	41	with	with	ADP
taxlaw-2824	130	42	little	little	ADJ
taxlaw-2824	130	43	or	or	CCONJ
taxlaw-2824	130	44	no	no	PRON
taxlaw-2824	130	45	commitment	commitment	NOUN
taxlaw-2824	130	46	to	to	ADP
taxlaw-2824	130	47	the	the	DET
taxlaw-2824	130	48	region	region	NOUN
taxlaw-2824	130	49	.	.	PUNCT
taxlaw-2824	131	1	more	more	ADV
taxlaw-2824	131	2	recently	recently	ADV
taxlaw-2824	131	3	,	,	PUNCT
taxlaw-2824	131	4	tax	tax	NOUN
taxlaw-2824	131	5	competition	competition	NOUN
taxlaw-2824	131	6	often	often	ADV
taxlaw-2824	131	7	takes	take	VERB
taxlaw-2824	131	8	the	the	DET
taxlaw-2824	131	9	form	form	NOUN
taxlaw-2824	131	10	of	of	ADP
taxlaw-2824	131	11	production	production	NOUN
taxlaw-2824	131	12	tax	tax	NOUN
taxlaw-2824	131	13	havens	haven	NOUN
taxlaw-2824	131	14	,	,	PUNCT
taxlaw-2824	131	15	which	which	PRON
taxlaw-2824	131	16	became	become	VERB
taxlaw-2824	131	17	common	common	ADJ
taxlaw-2824	131	18	in	in	ADP
taxlaw-2824	131	19	countries	country	NOUN
taxlaw-2824	131	20	like	like	ADP
taxlaw-2824	131	21	ireland	ireland	PROPN
taxlaw-2824	131	22	,	,	PUNCT
taxlaw-2824	131	23	where	where	SCONJ
taxlaw-2824	131	24	a	a	DET
taxlaw-2824	131	25	low	low	ADJ
taxlaw-2824	131	26	rate	rate	NOUN
taxlaw-2824	131	27	(	(	PUNCT
taxlaw-2824	131	28	12.5	12.5	NUM
taxlaw-2824	131	29	%	%	NOUN
taxlaw-2824	131	30	)	)	PUNCT
taxlaw-2824	131	31	is	be	AUX
taxlaw-2824	131	32	given	give	VERB
taxlaw-2824	131	33	to	to	ADP
taxlaw-2824	131	34	foreign	foreign	ADJ
taxlaw-2824	131	35	corporations	corporation	NOUN
taxlaw-2824	131	36	who	who	PRON
taxlaw-2824	131	37	move	move	VERB
taxlaw-2824	131	38	their	their	PRON
taxlaw-2824	131	39	manufacturing	manufacturing	NOUN
taxlaw-2824	131	40	to	to	ADP
taxlaw-2824	131	41	that	that	DET
taxlaw-2824	131	42	country	country	NOUN
taxlaw-2824	131	43	.	.	PUNCT
taxlaw-2824	132	1	see	see	VERB
taxlaw-2824	132	2	reuven	reuven	PROPN
taxlaw-2824	132	3	s.	s.	PROPN
taxlaw-2824	132	4	avi	avi	PROPN
taxlaw-2824	132	5	-	-	PUNCT
taxlaw-2824	132	6	yonah	yonah	ADJ
taxlaw-2824	132	7	,	,	PUNCT
taxlaw-2824	132	8	globalization	globalization	NOUN
taxlaw-2824	132	9	,	,	PUNCT
taxlaw-2824	132	10	tax	tax	NOUN
taxlaw-2824	132	11	competition	competition	NOUN
taxlaw-2824	132	12	,	,	PUNCT
taxlaw-2824	132	13	and	and	CCONJ
taxlaw-2824	132	14	the	the	DET
taxlaw-2824	132	15	fiscal	fiscal	ADJ
taxlaw-2824	132	16	crisis	crisis	NOUN
taxlaw-2824	132	17	of	of	ADP
taxlaw-2824	132	18	the	the	DET
taxlaw-2824	132	19	welfare	welfare	NOUN
taxlaw-2824	132	20	state	state	NOUN
taxlaw-2824	132	21	,	,	PUNCT
taxlaw-2824	132	22	113	113	NUM
taxlaw-2824	132	23	harv	harv	NOUN
taxlaw-2824	132	24	.	.	PUNCT
taxlaw-2824	133	1	l.	l.	PROPN
taxlaw-2824	133	2	rev	rev	PROPN
taxlaw-2824	133	3	.	.	PROPN
taxlaw-2824	133	4	1573	1573	NUM
taxlaw-2824	133	5	,	,	PUNCT
taxlaw-2824	133	6	1579	1579	NUM
taxlaw-2824	133	7	,	,	PUNCT
taxlaw-2824	133	8	1601	1601	NUM
taxlaw-2824	133	9	(	(	PUNCT
taxlaw-2824	133	10	2000	2000	NUM
taxlaw-2824	133	11	)	)	PUNCT
taxlaw-2824	133	12	;	;	PUNCT
taxlaw-2824	133	13	rodrik	rodrik	VERB
taxlaw-2824	133	14	,	,	PUNCT
taxlaw-2824	133	15	sense	sense	NOUN
taxlaw-2824	133	16	and	and	CCONJ
taxlaw-2824	133	17	nonsense	nonsense	NOUN
taxlaw-2824	133	18	in	in	ADP
taxlaw-2824	133	19	the	the	DET
taxlaw-2824	133	20	globalization	globalization	NOUN
taxlaw-2824	133	21	debate	debate	NOUN
taxlaw-2824	133	22	,	,	PUNCT
taxlaw-2824	133	23	supra	supra	PROPN
taxlaw-2824	133	24	note	note	NOUN
taxlaw-2824	133	25	22	22	NUM
taxlaw-2824	133	26	,	,	PUNCT
taxlaw-2824	133	27	at	at	ADP
taxlaw-2824	133	28	23	23	NUM
taxlaw-2824	133	29	(	(	PUNCT
taxlaw-2824	133	30	explaining	explain	VERB
taxlaw-2824	133	31	that	that	SCONJ
taxlaw-2824	133	32	globalization	globalization	NOUN
taxlaw-2824	133	33	allows	allow	VERB
taxlaw-2824	133	34	corporations	corporation	NOUN
taxlaw-2824	133	35	to	to	PART
taxlaw-2824	133	36	"	"	PUNCT
taxlaw-2824	133	37	go	go	VERB
taxlaw-2824	133	38	abroad	abroad	ADV
taxlaw-2824	133	39	"	"	PUNCT
taxlaw-2824	133	40	to	to	PART
taxlaw-2824	133	41	find	find	VERB
taxlaw-2824	133	42	the	the	DET
taxlaw-2824	133	43	best	good	ADJ
taxlaw-2824	133	44	"	"	PUNCT
taxlaw-2824	133	45	prices	price	NOUN
taxlaw-2824	133	46	,	,	PUNCT
taxlaw-2824	133	47	"	"	PUNCT
taxlaw-2824	133	48	putting	put	VERB
taxlaw-2824	133	49	nations	nation	NOUN
taxlaw-2824	133	50	in	in	ADP
taxlaw-2824	133	51	a	a	DET
taxlaw-2824	133	52	competitive	competitive	ADJ
taxlaw-2824	133	53	stance	stance	NOUN
taxlaw-2824	133	54	against	against	ADP
taxlaw-2824	133	55	each	each	DET
taxlaw-2824	133	56	other	other	ADJ
taxlaw-2824	133	57	for	for	ADP
taxlaw-2824	133	58	corporate	corporate	ADJ
taxlaw-2824	133	59	investment	investment	NOUN
taxlaw-2824	133	60	)	)	PUNCT
taxlaw-2824	133	61	.	.	PUNCT
taxlaw-2824	134	1	28	28	NUM
taxlaw-2824	134	2	eric	eric	PROPN
taxlaw-2824	134	3	toder	toder	NOUN
taxlaw-2824	134	4	explains	explain	VERB
taxlaw-2824	134	5	:	:	PUNCT
taxlaw-2824	134	6	we	we	PRON
taxlaw-2824	134	7	[	[	X
taxlaw-2824	134	8	the	the	DET
taxlaw-2824	134	9	united	united	PROPN
taxlaw-2824	134	10	states	states	PROPN
taxlaw-2824	134	11	]	]	PUNCT
taxlaw-2824	134	12	.	.	PUNCT
taxlaw-2824	134	13	.	.	PUNCT
taxlaw-2824	134	14	.	.	PUNCT
taxlaw-2824	135	1	compete	compete	VERB
taxlaw-2824	135	2	with	with	ADP
taxlaw-2824	135	3	other	other	ADJ
taxlaw-2824	135	4	nations	nation	NOUN
taxlaw-2824	135	5	.	.	PUNCT
taxlaw-2824	135	6	.	.	PUNCT
taxlaw-2824	136	1	.	.	PUNCT
taxlaw-2824	137	1	we	we	PRON
taxlaw-2824	137	2	compete	compete	VERB
taxlaw-2824	137	3	to	to	PART
taxlaw-2824	137	4	attract	attract	VERB
taxlaw-2824	137	5	productive	productive	ADJ
taxlaw-2824	137	6	resources	resource	NOUN
taxlaw-2824	137	7	,	,	PUNCT
taxlaw-2824	137	8	such	such	ADJ
taxlaw-2824	137	9	as	as	ADP
taxlaw-2824	137	10	high	high	ADJ
taxlaw-2824	137	11	-	-	PUNCT
taxlaw-2824	137	12	skilled	skilled	ADJ
taxlaw-2824	137	13	workers	worker	NOUN
taxlaw-2824	137	14	or	or	CCONJ
taxlaw-2824	137	15	investment	investment	NOUN
taxlaw-2824	137	16	capital	capital	NOUN
taxlaw-2824	137	17	.	.	PUNCT
taxlaw-2824	138	1	u.s	u.s	PROPN
taxlaw-2824	138	2	.	.	PROPN
taxlaw-2824	138	3	and	and	CCONJ
taxlaw-2824	138	4	foreign	foreign	ADJ
taxlaw-2824	138	5	-	-	PUNCT
taxlaw-2824	138	6	resident	resident	NOUN
taxlaw-2824	138	7	corporations	corporation	NOUN
taxlaw-2824	138	8	compete	compete	VERB
taxlaw-2824	138	9	with	with	ADP
taxlaw-2824	138	10	each	each	DET
taxlaw-2824	138	11	other	other	ADJ
taxlaw-2824	138	12	in	in	ADP
taxlaw-2824	138	13	international	international	ADJ
taxlaw-2824	138	14	markets	market	NOUN
taxlaw-2824	138	15	,	,	PUNCT
taxlaw-2824	138	16	and	and	CCONJ
taxlaw-2824	138	17	corporations	corporation	NOUN
taxlaw-2824	138	18	can	can	AUX
taxlaw-2824	138	19	exert	exert	VERB
taxlaw-2824	138	20	some	some	DET
taxlaw-2824	138	21	choice	choice	NOUN
taxlaw-2824	138	22	about	about	ADP
taxlaw-2824	138	23	where	where	SCONJ
taxlaw-2824	138	24	to	to	PART
taxlaw-2824	138	25	establish	establish	VERB
taxlaw-2824	138	26	and	and	CCONJ
taxlaw-2824	138	27	maintain	maintain	VERB
taxlaw-2824	138	28	residence	residence	NOUN
taxlaw-2824	138	29	.	.	PUNCT
taxlaw-2824	139	1	governments	government	NOUN
taxlaw-2824	139	2	may	may	AUX
taxlaw-2824	139	3	exert	exert	VERB
taxlaw-2824	139	4	competing	compete	VERB
taxlaw-2824	139	5	claims	claim	NOUN
taxlaw-2824	139	6	against	against	ADP
taxlaw-2824	139	7	each	each	DET
taxlaw-2824	139	8	other	other	ADJ
taxlaw-2824	139	9	for	for	ADP
taxlaw-2824	139	10	tax	tax	NOUN
taxlaw-2824	139	11	revenues	revenue	NOUN
taxlaw-2824	139	12	associated	associate	VERB
taxlaw-2824	139	13	with	with	ADP
taxlaw-2824	139	14	economic	economic	ADJ
taxlaw-2824	139	15	activities	activity	NOUN
taxlaw-2824	139	16	that	that	PRON
taxlaw-2824	139	17	transcend	transcend	VERB
taxlaw-2824	139	18	national	national	ADJ
taxlaw-2824	139	19	boundaries	boundary	NOUN
taxlaw-2824	139	20	.	.	PUNCT
taxlaw-2824	140	1	eric	eric	PROPN
taxlaw-2824	140	2	toder	toder	PROPN
taxlaw-2824	140	3	,	,	PUNCT
taxlaw-2824	140	4	urban	urban	ADJ
taxlaw-2824	140	5	-	-	PUNCT
taxlaw-2824	140	6	brookings	brookings	PROPN
taxlaw-2824	140	7	tax	tax	NOUN
taxlaw-2824	140	8	pol’y	pol’y	NOUN
taxlaw-2824	140	9	ctr	ctr	PROPN
taxlaw-2824	140	10	,	,	PUNCT
taxlaw-2824	140	11	international	international	ADJ
taxlaw-2824	140	12	competitiveness	competitiveness	NOUN
taxlaw-2824	140	13	:	:	PUNCT
taxlaw-2824	140	14	who	who	PRON
taxlaw-2824	140	15	competes	compete	VERB
taxlaw-2824	140	16	against	against	ADP
taxlaw-2824	140	17	whom	whom	PRON
taxlaw-2824	140	18	for	for	ADP
taxlaw-2824	140	19	what	what	PRON
taxlaw-2824	140	20	?	?	PUNCT
taxlaw-2824	140	21	5	5	NUM
taxlaw-2824	140	22	(	(	PUNCT
taxlaw-2824	140	23	2012	2012	NUM
taxlaw-2824	140	24	)	)	PUNCT
taxlaw-2824	140	25	,	,	PUNCT
taxlaw-2824	140	26	available	available	ADJ
taxlaw-2824	140	27	at	at	ADP
taxlaw-2824	140	28	https://www.law.upenn.edu/live/files/368-toderpdf	https://www.law.upenn.edu/live/files/368-toderpdf	PROPN
taxlaw-2824	140	29	.	.	PUNCT
taxlaw-2824	141	1	but	but	CCONJ
taxlaw-2824	141	2	cf	cf	X
taxlaw-2824	141	3	.	.	PUNCT
taxlaw-2824	142	1	hearing	hear	VERB
taxlaw-2824	142	2	on	on	ADP
taxlaw-2824	142	3	the	the	DET
taxlaw-2824	142	4	need	need	NOUN
taxlaw-2824	142	5	for	for	ADP
taxlaw-2824	142	6	comprehensive	comprehensive	ADJ
taxlaw-2824	142	7	tax	tax	NOUN
taxlaw-2824	142	8	reform	reform	NOUN
taxlaw-2824	142	9	to	to	PART
taxlaw-2824	142	10	help	help	VERB
taxlaw-2824	142	11	american	american	ADJ
taxlaw-2824	142	12	companies	company	NOUN
taxlaw-2824	142	13	compete	compete	VERB
taxlaw-2824	142	14	in	in	ADP
taxlaw-2824	142	15	the	the	DET
taxlaw-2824	142	16	global	global	ADJ
taxlaw-2824	142	17	market	market	NOUN
taxlaw-2824	142	18	and	and	CCONJ
taxlaw-2824	142	19	create	create	VERB
taxlaw-2824	142	20	jobs	job	NOUN
taxlaw-2824	142	21	for	for	ADP
taxlaw-2824	142	22	american	american	ADJ
taxlaw-2824	142	23	workers	worker	NOUN
taxlaw-2824	142	24	,	,	PUNCT
taxlaw-2824	142	25	before	before	ADP
taxlaw-2824	142	26	the	the	DET
taxlaw-2824	142	27	h.	h.	PROPN
taxlaw-2824	142	28	comm	comm	NOUN
taxlaw-2824	142	29	.	.	PUNCT
taxlaw-2824	143	1	on	on	ADP
taxlaw-2824	143	2	ways	way	NOUN
taxlaw-2824	143	3	and	and	CCONJ
taxlaw-2824	143	4	means	mean	NOUN
taxlaw-2824	143	5	,	,	PUNCT
taxlaw-2824	143	6	112th	112th	PROPN
taxlaw-2824	143	7	cong	cong	NOUN
taxlaw-2824	143	8	.	.	PUNCT
taxlaw-2824	144	1	9	9	NUM
taxlaw-2824	144	2	2	2	NUM
taxlaw-2824	144	3	-	-	SYM
taxlaw-2824	144	4	3	3	NUM
taxlaw-2824	144	5	(	(	PUNCT
taxlaw-2824	144	6	2011	2011	NUM
taxlaw-2824	144	7	)	)	PUNCT
taxlaw-2824	144	8	(	(	PUNCT
taxlaw-2824	144	9	statement	statement	NOUN
taxlaw-2824	144	10	of	of	ADP
taxlaw-2824	144	11	jane	jane	PROPN
taxlaw-2824	144	12	gravelle	gravelle	PROPN
taxlaw-2824	144	13	,	,	PUNCT
taxlaw-2824	144	14	senior	senior	ADJ
taxlaw-2824	144	15	specialist	specialist	NOUN
taxlaw-2824	144	16	in	in	ADP
taxlaw-2824	144	17	economic	economic	ADJ
taxlaw-2824	144	18	policy	policy	NOUN
taxlaw-2824	144	19	,	,	PUNCT
taxlaw-2824	144	20	congressional	congressional	ADJ
taxlaw-2824	144	21	research	research	NOUN
taxlaw-2824	144	22	service	service	NOUN
taxlaw-2824	144	23	)	)	PUNCT
taxlaw-2824	144	24	,	,	PUNCT
taxlaw-2824	144	25	214	214	NUM
taxlaw-2824	144	26	columbia	columbia	PROPN
taxlaw-2824	144	27	journal	journal	PROPN
taxlaw-2824	144	28	of	of	ADP
taxlaw-2824	144	29	tax	tax	NOUN
taxlaw-2824	144	30	law	law	NOUN
taxlaw-2824	145	1	[	[	X
taxlaw-2824	145	2	vol.5:207	vol.5:207	PROPN
taxlaw-2824	145	3	one	one	NUM
taxlaw-2824	145	4	commonly	commonly	ADV
taxlaw-2824	145	5	invoked	invoke	VERB
taxlaw-2824	145	6	example	example	NOUN
taxlaw-2824	145	7	of	of	ADP
taxlaw-2824	145	8	the	the	DET
taxlaw-2824	145	9	strain	strain	NOUN
taxlaw-2824	145	10	that	that	SCONJ
taxlaw-2824	145	11	globalization	globalization	NOUN
taxlaw-2824	145	12	places	place	VERB
taxlaw-2824	145	13	on	on	ADP
taxlaw-2824	145	14	the	the	DET
taxlaw-2824	145	15	dynamics	dynamic	NOUN
taxlaw-2824	145	16	among	among	ADP
taxlaw-2824	145	17	nations	nation	NOUN
taxlaw-2824	145	18	—	—	PUNCT
taxlaw-2824	145	19	particularly	particularly	ADV
taxlaw-2824	145	20	its	its	PRON
taxlaw-2824	145	21	inducement	inducement	NOUN
taxlaw-2824	145	22	of	of	ADP
taxlaw-2824	145	23	national	national	ADJ
taxlaw-2824	145	24	and	and	CCONJ
taxlaw-2824	145	25	international	international	ADJ
taxlaw-2824	145	26	tax	tax	NOUN
taxlaw-2824	145	27	competition	competition	NOUN
taxlaw-2824	145	28	—	—	PUNCT
taxlaw-2824	145	29	concerns	concern	VERB
taxlaw-2824	145	30	the	the	DET
taxlaw-2824	145	31	taxation	taxation	NOUN
taxlaw-2824	145	32	of	of	ADP
taxlaw-2824	145	33	capital	capital	NOUN
taxlaw-2824	145	34	income	income	NOUN
taxlaw-2824	145	35	,	,	PUNCT
taxlaw-2824	145	36	or	or	CCONJ
taxlaw-2824	145	37	the	the	DET
taxlaw-2824	145	38	deficiency	deficiency	NOUN
taxlaw-2824	145	39	thereof.29	thereof.29	NOUN
taxlaw-2824	145	40	many	many	ADJ
taxlaw-2824	145	41	consider	consider	VERB
taxlaw-2824	145	42	it	it	PRON
taxlaw-2824	145	43	to	to	PART
taxlaw-2824	145	44	be	be	AUX
taxlaw-2824	145	45	an	an	DET
taxlaw-2824	145	46	axiom	axiom	NOUN
taxlaw-2824	145	47	of	of	ADP
taxlaw-2824	145	48	modern	modern	ADJ
taxlaw-2824	145	49	globalization	globalization	NOUN
taxlaw-2824	145	50	that	that	SCONJ
taxlaw-2824	145	51	it	it	PRON
taxlaw-2824	145	52	involves	involve	VERB
taxlaw-2824	145	53	the	the	DET
taxlaw-2824	145	54	relaxation	relaxation	NOUN
taxlaw-2824	145	55	of	of	ADP
taxlaw-2824	145	56	trade	trade	NOUN
taxlaw-2824	145	57	barriers	barrier	NOUN
taxlaw-2824	145	58	,	,	PUNCT
taxlaw-2824	145	59	leading	lead	VERB
taxlaw-2824	145	60	to	to	ADP
taxlaw-2824	145	61	the	the	DET
taxlaw-2824	145	62	enhanced	enhanced	ADJ
taxlaw-2824	145	63	mobility	mobility	NOUN
taxlaw-2824	145	64	of	of	ADP
taxlaw-2824	145	65	productive	productive	ADJ
taxlaw-2824	145	66	resources	resource	NOUN
taxlaw-2824	145	67	,	,	PUNCT
taxlaw-2824	145	68	especially	especially	ADV
taxlaw-2824	145	69	capital.30	capital.30	NOUN
taxlaw-2824	145	70	as	as	SCONJ
taxlaw-2824	145	71	capital	capital	NOUN
taxlaw-2824	145	72	increases	increase	VERB
taxlaw-2824	145	73	its	its	PRON
taxlaw-2824	145	74	mobility	mobility	NOUN
taxlaw-2824	145	75	relative	relative	ADJ
taxlaw-2824	145	76	to	to	ADP
taxlaw-2824	145	77	other	other	ADJ
taxlaw-2824	145	78	economic	economic	ADJ
taxlaw-2824	145	79	resources	resource	NOUN
taxlaw-2824	145	80	,	,	PUNCT
taxlaw-2824	145	81	there	there	PRON
taxlaw-2824	145	82	is	be	VERB
taxlaw-2824	145	83	a	a	DET
taxlaw-2824	145	84	natural	natural	ADJ
taxlaw-2824	145	85	shift	shift	NOUN
taxlaw-2824	145	86	in	in	ADP
taxlaw-2824	145	87	the	the	DET
taxlaw-2824	145	88	tax	tax	NOUN
taxlaw-2824	145	89	base	base	NOUN
taxlaw-2824	145	90	from	from	ADP
taxlaw-2824	145	91	capital	capital	NOUN
taxlaw-2824	145	92	to	to	ADP
taxlaw-2824	145	93	other	other	ADJ
taxlaw-2824	145	94	,	,	PUNCT
taxlaw-2824	145	95	less	less	ADV
taxlaw-2824	145	96	agile	agile	ADJ
taxlaw-2824	145	97	,	,	PUNCT
taxlaw-2824	145	98	sources.31	sources.31	NOUN
taxlaw-2824	145	99	for	for	ADP
taxlaw-2824	145	100	example	example	NOUN
taxlaw-2824	145	101	,	,	PUNCT
taxlaw-2824	145	102	consumption	consumption	NOUN
taxlaw-2824	145	103	taxes	taxis	NOUN
taxlaw-2824	145	104	,	,	PUNCT
taxlaw-2824	145	105	such	such	ADJ
taxlaw-2824	145	106	as	as	ADP
taxlaw-2824	145	107	the	the	DET
taxlaw-2824	145	108	value	value	NOUN
taxlaw-2824	145	109	added	add	VERB
taxlaw-2824	145	110	tax	tax	NOUN
taxlaw-2824	145	111	(	(	PUNCT
taxlaw-2824	145	112	vat	vat	NOUN
taxlaw-2824	145	113	)	)	PUNCT
taxlaw-2824	145	114	and	and	CCONJ
taxlaw-2824	145	115	general	general	ADJ
taxlaw-2824	145	116	sale	sale	NOUN
taxlaw-2824	145	117	tax	tax	NOUN
taxlaw-2824	145	118	(	(	PUNCT
taxlaw-2824	145	119	gst	gst	NOUN
taxlaw-2824	145	120	)	)	PUNCT
taxlaw-2824	145	121	,	,	PUNCT
taxlaw-2824	145	122	tend	tend	VERB
taxlaw-2824	145	123	to	to	PART
taxlaw-2824	145	124	fall	fall	VERB
taxlaw-2824	145	125	on	on	ADP
taxlaw-2824	145	126	consumers	consumer	NOUN
taxlaw-2824	145	127	who	who	PRON
taxlaw-2824	145	128	are	be	AUX
taxlaw-2824	145	129	generally	generally	ADV
taxlaw-2824	145	130	less	less	ADV
taxlaw-2824	145	131	mobile	mobile	ADJ
taxlaw-2824	145	132	than	than	ADP
taxlaw-2824	145	133	capital	capital	NOUN
taxlaw-2824	145	134	holders	holder	NOUN
taxlaw-2824	145	135	and	and	CCONJ
taxlaw-2824	145	136	producers.32	producers.32	VERB
taxlaw-2824	145	137	the	the	DET
taxlaw-2824	145	138	latter	latter	ADJ
taxlaw-2824	145	139	groups	group	NOUN
taxlaw-2824	145	140	possess	possess	VERB
taxlaw-2824	145	141	a	a	DET
taxlaw-2824	145	142	greater	great	ADJ
taxlaw-2824	145	143	ability	ability	NOUN
taxlaw-2824	145	144	to	to	PART
taxlaw-2824	145	145	respond	respond	VERB
taxlaw-2824	145	146	to	to	ADP
taxlaw-2824	145	147	taxation	taxation	NOUN
taxlaw-2824	145	148	by	by	ADP
taxlaw-2824	145	149	strategically	strategically	ADV
taxlaw-2824	145	150	adjusting	adjust	VERB
taxlaw-2824	145	151	their	their	PRON
taxlaw-2824	145	152	economic	economic	ADJ
taxlaw-2824	145	153	choices	choice	NOUN
taxlaw-2824	145	154	to	to	PART
taxlaw-2824	145	155	minimize	minimize	VERB
taxlaw-2824	145	156	their	their	PRON
taxlaw-2824	145	157	tax	tax	NOUN
taxlaw-2824	145	158	liability.33	liability.33	NOUN
taxlaw-2824	145	159	in	in	ADP
taxlaw-2824	145	160	recognition	recognition	NOUN
taxlaw-2824	145	161	of	of	ADP
taxlaw-2824	145	162	this	this	DET
taxlaw-2824	145	163	propensity	propensity	NOUN
taxlaw-2824	145	164	,	,	PUNCT
taxlaw-2824	145	165	available	available	ADJ
taxlaw-2824	145	166	at	at	ADP
taxlaw-2824	145	167	http://waysandmeans.house.gov/uploadedfiles/gravelle.pdf	http://waysandmeans.house.gov/uploadedfiles/gravelle.pdf	PROPN
taxlaw-2824	145	168	(	(	PUNCT
taxlaw-2824	145	169	suggesting	suggest	VERB
taxlaw-2824	145	170	that	that	SCONJ
taxlaw-2824	145	171	,	,	PUNCT
taxlaw-2824	145	172	despite	despite	SCONJ
taxlaw-2824	145	173	its	its	PRON
taxlaw-2824	145	174	widespread	widespread	ADJ
taxlaw-2824	145	175	use	use	NOUN
taxlaw-2824	145	176	,	,	PUNCT
taxlaw-2824	145	177	the	the	DET
taxlaw-2824	145	178	term	term	NOUN
taxlaw-2824	145	179	competitiveness	competitiveness	NOUN
taxlaw-2824	145	180	is	be	AUX
taxlaw-2824	145	181	ill	ill	ADV
taxlaw-2824	145	182	fitted	fit	VERB
taxlaw-2824	145	183	when	when	SCONJ
taxlaw-2824	145	184	it	it	PRON
taxlaw-2824	145	185	comes	come	VERB
taxlaw-2824	145	186	to	to	ADP
taxlaw-2824	145	187	nations	nation	NOUN
taxlaw-2824	145	188	:	:	PUNCT
taxlaw-2824	145	189	"	"	PUNCT
taxlaw-2824	145	190	although	although	SCONJ
taxlaw-2824	145	191	the	the	DET
taxlaw-2824	145	192	term	term	NOUN
taxlaw-2824	145	193	competitiveness	competitiveness	NOUN
taxlaw-2824	145	194	has	have	AUX
taxlaw-2824	145	195	been	be	AUX
taxlaw-2824	145	196	invoked	invoke	VERB
taxlaw-2824	145	197	in	in	ADP
taxlaw-2824	145	198	the	the	DET
taxlaw-2824	145	199	debate	debate	NOUN
taxlaw-2824	145	200	about	about	ADP
taxlaw-2824	145	201	u.s	u.s	PROPN
taxlaw-2824	145	202	.	.	PROPN
taxlaw-2824	145	203	policy	policy	NOUN
taxlaw-2824	145	204	in	in	ADP
taxlaw-2824	145	205	the	the	DET
taxlaw-2824	145	206	global	global	ADJ
taxlaw-2824	145	207	economy	economy	NOUN
taxlaw-2824	145	208	,	,	PUNCT
taxlaw-2824	145	209	it	it	PRON
taxlaw-2824	145	210	is	be	AUX
taxlaw-2824	145	211	not	not	PART
taxlaw-2824	145	212	countries	country	NOUN
taxlaw-2824	145	213	that	that	PRON
taxlaw-2824	145	214	are	be	AUX
taxlaw-2824	145	215	competitive	competitive	ADJ
taxlaw-2824	145	216	,	,	PUNCT
taxlaw-2824	145	217	it	it	PRON
taxlaw-2824	145	218	is	be	AUX
taxlaw-2824	145	219	companies	company	NOUN
taxlaw-2824	145	220	that	that	PRON
taxlaw-2824	145	221	are	be	AUX
taxlaw-2824	145	222	.	.	PUNCT
taxlaw-2824	146	1	a	a	DET
taxlaw-2824	146	2	company	company	NOUN
taxlaw-2824	146	3	generally	generally	ADV
taxlaw-2824	146	4	thinks	think	VERB
taxlaw-2824	146	5	of	of	ADP
taxlaw-2824	146	6	itself	itself	PRON
taxlaw-2824	146	7	as	as	ADV
taxlaw-2824	146	8	competitive	competitive	ADJ
taxlaw-2824	146	9	if	if	SCONJ
taxlaw-2824	146	10	it	it	PRON
taxlaw-2824	146	11	can	can	AUX
taxlaw-2824	146	12	produce	produce	VERB
taxlaw-2824	146	13	at	at	ADP
taxlaw-2824	146	14	the	the	DET
taxlaw-2824	146	15	same	same	ADJ
taxlaw-2824	146	16	cost	cost	NOUN
taxlaw-2824	146	17	as	as	ADP
taxlaw-2824	146	18	,	,	PUNCT
taxlaw-2824	146	19	or	or	CCONJ
taxlaw-2824	146	20	a	a	DET
taxlaw-2824	146	21	lower	low	ADJ
taxlaw-2824	146	22	cost	cost	NOUN
taxlaw-2824	146	23	than	than	ADP
taxlaw-2824	146	24	,	,	PUNCT
taxlaw-2824	146	25	other	other	ADJ
taxlaw-2824	146	26	firms	firm	NOUN
taxlaw-2824	146	27	.	.	PUNCT
taxlaw-2824	147	1	but	but	CCONJ
taxlaw-2824	147	2	a	a	DET
taxlaw-2824	147	3	county	county	NOUN
taxlaw-2824	147	4	’s	’s	PART
taxlaw-2824	147	5	firms	firm	NOUN
taxlaw-2824	147	6	can	can	AUX
taxlaw-2824	147	7	not	not	PART
taxlaw-2824	147	8	be	be	AUX
taxlaw-2824	147	9	competitive	competitive	ADJ
taxlaw-2824	147	10	in	in	ADP
taxlaw-2824	147	11	all	all	DET
taxlaw-2824	147	12	areas	area	NOUN
taxlaw-2824	147	13	.	.	PUNCT
taxlaw-2824	148	1	indeed	indeed	ADV
taxlaw-2824	148	2	,	,	PUNCT
taxlaw-2824	148	3	even	even	ADV
taxlaw-2824	148	4	if	if	SCONJ
taxlaw-2824	148	5	firms	firm	NOUN
taxlaw-2824	148	6	in	in	ADP
taxlaw-2824	148	7	a	a	DET
taxlaw-2824	148	8	county	county	NOUN
taxlaw-2824	148	9	are	be	AUX
taxlaw-2824	148	10	more	more	ADV
taxlaw-2824	148	11	productive	productive	ADJ
taxlaw-2824	148	12	in	in	ADP
taxlaw-2824	148	13	all	all	DET
taxlaw-2824	148	14	other	other	ADJ
taxlaw-2824	148	15	countries	country	NOUN
taxlaw-2824	148	16	in	in	ADP
taxlaw-2824	148	17	every	every	DET
taxlaw-2824	148	18	respect	respect	NOUN
taxlaw-2824	148	19	,	,	PUNCT
taxlaw-2824	148	20	a	a	DET
taxlaw-2824	148	21	county	county	NOUN
taxlaw-2824	148	22	would	would	AUX
taxlaw-2824	148	23	still	still	ADV
taxlaw-2824	148	24	tend	tend	VERB
taxlaw-2824	148	25	to	to	PART
taxlaw-2824	148	26	produce	produce	VERB
taxlaw-2824	148	27	those	those	DET
taxlaw-2824	148	28	goods	good	NOUN
taxlaw-2824	148	29	in	in	ADP
taxlaw-2824	148	30	which	which	PRON
taxlaw-2824	148	31	its	its	PRON
taxlaw-2824	148	32	relative	relative	ADJ
taxlaw-2824	148	33	advantage	advantage	NOUN
taxlaw-2824	148	34	is	be	AUX
taxlaw-2824	148	35	greatest	great	ADJ
taxlaw-2824	148	36	and	and	CCONJ
taxlaw-2824	148	37	trade	trade	VERB
taxlaw-2824	148	38	with	with	ADP
taxlaw-2824	148	39	other	other	ADJ
taxlaw-2824	148	40	countries	country	NOUN
taxlaw-2824	148	41	for	for	ADP
taxlaw-2824	148	42	the	the	DET
taxlaw-2824	148	43	goods	good	NOUN
taxlaw-2824	148	44	they	they	PRON
taxlaw-2824	148	45	do	do	AUX
taxlaw-2824	148	46	not	not	PART
taxlaw-2824	148	47	have	have	VERB
taxlaw-2824	148	48	a	a	DET
taxlaw-2824	148	49	relative	relative	ADJ
taxlaw-2824	148	50	advantage	advantage	NOUN
taxlaw-2824	148	51	in	in	ADP
taxlaw-2824	148	52	productivity	productivity	NOUN
taxlaw-2824	148	53	.	.	PUNCT
taxlaw-2824	148	54	.	.	PUNCT
taxlaw-2824	148	55	.	.	PUNCT
taxlaw-2824	149	1	.	.	PUNCT
taxlaw-2824	150	1	in	in	ADP
taxlaw-2824	150	2	sum	sum	NOUN
taxlaw-2824	150	3	,	,	PUNCT
taxlaw-2824	150	4	companies	company	NOUN
taxlaw-2824	150	5	compete	compete	VERB
taxlaw-2824	150	6	,	,	PUNCT
taxlaw-2824	150	7	and	and	CCONJ
taxlaw-2824	150	8	countries	country	NOUN
taxlaw-2824	150	9	trade	trade	VERB
taxlaw-2824	150	10	.	.	PUNCT
taxlaw-2824	150	11	"	"	PUNCT
taxlaw-2824	150	12	)	)	PUNCT
taxlaw-2824	150	13	.	.	PUNCT
taxlaw-2824	151	1	29	29	NUM
taxlaw-2824	151	2	in	in	ADP
taxlaw-2824	151	3	the	the	DET
taxlaw-2824	151	4	context	context	NOUN
taxlaw-2824	151	5	of	of	ADP
taxlaw-2824	151	6	capital	capital	PROPN
taxlaw-2824	151	7	taxation	taxation	NOUN
taxlaw-2824	151	8	,	,	PUNCT
taxlaw-2824	151	9	the	the	DET
taxlaw-2824	151	10	data	data	NOUN
taxlaw-2824	151	11	suggests	suggest	VERB
taxlaw-2824	151	12	that	that	SCONJ
taxlaw-2824	151	13	the	the	DET
taxlaw-2824	151	14	real	real	ADJ
taxlaw-2824	151	15	difficulty	difficulty	NOUN
taxlaw-2824	151	16	concerns	concern	VERB
taxlaw-2824	151	17	capital	capital	NOUN
taxlaw-2824	151	18	income	income	NOUN
taxlaw-2824	151	19	taxes	taxis	NOUN
taxlaw-2824	151	20	that	that	PRON
taxlaw-2824	151	21	are	be	AUX
taxlaw-2824	151	22	source	source	NOUN
taxlaw-2824	151	23	-	-	PUNCT
taxlaw-2824	151	24	based	base	VERB
taxlaw-2824	151	25	(	(	PUNCT
taxlaw-2824	151	26	such	such	ADJ
taxlaw-2824	151	27	as	as	ADP
taxlaw-2824	151	28	the	the	DET
taxlaw-2824	151	29	corporate	corporate	ADJ
taxlaw-2824	151	30	income	income	NOUN
taxlaw-2824	151	31	tax	tax	NOUN
taxlaw-2824	151	32	)	)	PUNCT
taxlaw-2824	151	33	or	or	CCONJ
taxlaw-2824	151	34	that	that	PRON
taxlaw-2824	151	35	are	be	AUX
taxlaw-2824	151	36	based	base	VERB
taxlaw-2824	151	37	on	on	ADP
taxlaw-2824	151	38	corporate	corporate	ADJ
taxlaw-2824	151	39	residence	residence	NOUN
taxlaw-2824	151	40	,	,	PUNCT
taxlaw-2824	151	41	which	which	PRON
taxlaw-2824	151	42	is	be	AUX
taxlaw-2824	151	43	more	more	ADV
taxlaw-2824	151	44	easy	easy	ADJ
taxlaw-2824	151	45	to	to	PART
taxlaw-2824	151	46	shift	shift	VERB
taxlaw-2824	151	47	overseas	overseas	ADV
taxlaw-2824	151	48	than	than	ADP
taxlaw-2824	151	49	individual	individual	ADJ
taxlaw-2824	151	50	residence	residence	NOUN
taxlaw-2824	151	51	.	.	PUNCT
taxlaw-2824	152	1	this	this	PRON
taxlaw-2824	152	2	is	be	AUX
taxlaw-2824	152	3	compared	compare	VERB
taxlaw-2824	152	4	with	with	ADP
taxlaw-2824	152	5	capital	capital	NOUN
taxlaw-2824	152	6	income	income	NOUN
taxlaw-2824	152	7	taxes	taxis	NOUN
taxlaw-2824	152	8	that	that	PRON
taxlaw-2824	152	9	are	be	AUX
taxlaw-2824	152	10	residence	residence	NOUN
taxlaw-2824	152	11	-	-	PUNCT
taxlaw-2824	152	12	based	base	VERB
taxlaw-2824	152	13	at	at	ADP
taxlaw-2824	152	14	the	the	DET
taxlaw-2824	152	15	individual	individual	ADJ
taxlaw-2824	152	16	taxpayers	taxpayer	NOUN
taxlaw-2824	152	17	level	level	VERB
taxlaw-2824	152	18	,	,	PUNCT
taxlaw-2824	152	19	that	that	PRON
taxlaw-2824	152	20	do	do	AUX
taxlaw-2824	152	21	not	not	PART
taxlaw-2824	152	22	suffer	suffer	VERB
taxlaw-2824	152	23	from	from	ADP
taxlaw-2824	152	24	the	the	DET
taxlaw-2824	152	25	same	same	ADJ
taxlaw-2824	152	26	movable	movable	ADJ
taxlaw-2824	152	27	tax	tax	NOUN
taxlaw-2824	152	28	bases	basis	NOUN
taxlaw-2824	152	29	problems	problem	NOUN
taxlaw-2824	152	30	.	.	PUNCT
taxlaw-2824	153	1	see	see	VERB
taxlaw-2824	153	2	rosanne	rosanne	PROPN
taxlaw-2824	153	3	altshuler	altshuler	PROPN
taxlaw-2824	153	4	et	et	PROPN
taxlaw-2824	153	5	.	.	PUNCT
taxlaw-2824	154	1	al	al	PROPN
taxlaw-2824	154	2	.	.	PROPN
taxlaw-2824	154	3	,	,	PUNCT
taxlaw-2824	154	4	capital	capital	NOUN
taxlaw-2824	154	5	income	income	NOUN
taxlaw-2824	154	6	taxation	taxation	NOUN
taxlaw-2824	154	7	and	and	CCONJ
taxlaw-2824	154	8	progressivity	progressivity	NOUN
taxlaw-2824	154	9	in	in	ADP
taxlaw-2824	154	10	global	global	ADJ
taxlaw-2824	154	11	economy	economy	NOUN
taxlaw-2824	154	12	,	,	PUNCT
taxlaw-2824	154	13	30	30	NUM
taxlaw-2824	154	14	va	va	NOUN
taxlaw-2824	154	15	.	.	PUNCT
taxlaw-2824	154	16	tax	tax	PROPN
taxlaw-2824	154	17	rev	rev	PROPN
taxlaw-2824	154	18	.	.	PROPN
taxlaw-2824	154	19	355	355	NUM
taxlaw-2824	154	20	(	(	PUNCT
taxlaw-2824	154	21	2010	2010	NUM
taxlaw-2824	154	22	)	)	PUNCT
taxlaw-2824	154	23	(	(	PUNCT
taxlaw-2824	154	24	making	make	VERB
taxlaw-2824	154	25	the	the	DET
taxlaw-2824	154	26	assertion	assertion	NOUN
taxlaw-2824	154	27	that	that	SCONJ
taxlaw-2824	154	28	because	because	SCONJ
taxlaw-2824	154	29	the	the	DET
taxlaw-2824	154	30	u.s	u.s	PROPN
taxlaw-2824	154	31	.	.	PROPN
taxlaw-2824	154	32	taxes	taxis	NOUN
taxlaw-2824	154	33	on	on	ADP
taxlaw-2824	154	34	capital	capital	NOUN
taxlaw-2824	154	35	gains	gain	NOUN
taxlaw-2824	154	36	and	and	CCONJ
taxlaw-2824	154	37	dividends	dividend	NOUN
taxlaw-2824	154	38	do	do	AUX
taxlaw-2824	154	39	not	not	PART
taxlaw-2824	154	40	distinguish	distinguish	VERB
taxlaw-2824	154	41	between	between	ADP
taxlaw-2824	154	42	gains	gain	NOUN
taxlaw-2824	154	43	and	and	CCONJ
taxlaw-2824	154	44	dividends	dividend	NOUN
taxlaw-2824	154	45	arising	arise	VERB
taxlaw-2824	154	46	from	from	ADP
taxlaw-2824	154	47	assets	asset	NOUN
taxlaw-2824	154	48	in	in	ADP
taxlaw-2824	154	49	the	the	DET
taxlaw-2824	154	50	u.s	u.s	PROPN
taxlaw-2824	154	51	.	.	PROPN
taxlaw-2824	154	52	and	and	CCONJ
taxlaw-2824	154	53	assets	asset	NOUN
taxlaw-2824	154	54	located	locate	VERB
taxlaw-2824	154	55	elsewhere	elsewhere	ADV
taxlaw-2824	154	56	,	,	PUNCT
taxlaw-2824	154	57	they	they	PRON
taxlaw-2824	154	58	do	do	AUX
taxlaw-2824	154	59	not	not	PART
taxlaw-2824	154	60	cause	cause	VERB
taxlaw-2824	154	61	an	an	DET
taxlaw-2824	154	62	outflow	outflow	NOUN
taxlaw-2824	154	63	of	of	ADP
taxlaw-2824	154	64	capital	capital	NOUN
taxlaw-2824	154	65	from	from	ADP
taxlaw-2824	154	66	the	the	DET
taxlaw-2824	154	67	us	us	PROPN
taxlaw-2824	154	68	.	.	PUNCT
taxlaw-2824	155	1	accordingly	accordingly	ADV
taxlaw-2824	155	2	,	,	PUNCT
taxlaw-2824	155	3	the	the	DET
taxlaw-2824	155	4	author	author	NOUN
taxlaw-2824	155	5	advance	advance	VERB
taxlaw-2824	155	6	a	a	DET
taxlaw-2824	155	7	proposition	proposition	NOUN
taxlaw-2824	155	8	for	for	ADP
taxlaw-2824	155	9	reducing	reduce	VERB
taxlaw-2824	155	10	the	the	DET
taxlaw-2824	155	11	(	(	PUNCT
taxlaw-2824	155	12	source	source	NOUN
taxlaw-2824	155	13	-	-	PUNCT
taxlaw-2824	155	14	based	base	VERB
taxlaw-2824	155	15	)	)	PUNCT
taxlaw-2824	155	16	u.s	u.s	PROPN
taxlaw-2824	155	17	.	.	PROPN
taxlaw-2824	155	18	corporate	corporate	ADJ
taxlaw-2824	155	19	tax	tax	NOUN
taxlaw-2824	155	20	rate	rate	NOUN
taxlaw-2824	155	21	and	and	CCONJ
taxlaw-2824	155	22	increasing	increase	VERB
taxlaw-2824	155	23	the	the	DET
taxlaw-2824	155	24	(	(	PUNCT
taxlaw-2824	155	25	residence	residence	NOUN
taxlaw-2824	155	26	-	-	PUNCT
taxlaw-2824	155	27	based	base	VERB
taxlaw-2824	155	28	)	)	PUNCT
taxlaw-2824	155	29	u.s	u.s	PROPN
taxlaw-2824	155	30	.	.	PROPN
taxlaw-2824	155	31	tax	tax	NOUN
taxlaw-2824	155	32	on	on	ADP
taxlaw-2824	155	33	individuals	individual	NOUN
taxlaw-2824	155	34	’	'	PUNCT
taxlaw-2824	155	35	capital	capital	NOUN
taxlaw-2824	155	36	gains	gain	NOUN
taxlaw-2824	155	37	and	and	CCONJ
taxlaw-2824	155	38	dividends	dividend	NOUN
taxlaw-2824	155	39	)	)	PUNCT
taxlaw-2824	155	40	.	.	PUNCT
taxlaw-2824	156	1	30	30	NUM
taxlaw-2824	156	2	see	see	VERB
taxlaw-2824	156	3	,	,	PUNCT
taxlaw-2824	156	4	e.g.	e.g.	ADV
taxlaw-2824	156	5	,	,	PUNCT
taxlaw-2824	156	6	imf	imf	PROPN
taxlaw-2824	156	7	staff	staff	NOUN
taxlaw-2824	156	8	,	,	PUNCT
taxlaw-2824	156	9	globalization	globalization	NOUN
taxlaw-2824	156	10	:	:	PUNCT
taxlaw-2824	156	11	a	a	DET
taxlaw-2824	156	12	brief	brief	ADJ
taxlaw-2824	156	13	overview	overview	NOUN
taxlaw-2824	156	14	,	,	PUNCT
taxlaw-2824	156	15	supra	supra	PROPN
taxlaw-2824	156	16	note	note	PROPN
taxlaw-2824	156	17	19	19	NUM
taxlaw-2824	156	18	,	,	PUNCT
taxlaw-2824	156	19	at	at	ADP
taxlaw-2824	156	20	4	4	NUM
taxlaw-2824	156	21	(	(	PUNCT
taxlaw-2824	156	22	"	"	PUNCT
taxlaw-2824	156	23	global	global	ADJ
taxlaw-2824	156	24	capital	capital	NOUN
taxlaw-2824	156	25	flows	flow	NOUN
taxlaw-2824	156	26	fluctuated	fluctuate	VERB
taxlaw-2824	156	27	between	between	ADP
taxlaw-2824	156	28	2	2	NUM
taxlaw-2824	156	29	and	and	CCONJ
taxlaw-2824	156	30	6	6	NUM
taxlaw-2824	156	31	%	%	NOUN
taxlaw-2824	156	32	of	of	ADP
taxlaw-2824	156	33	world	world	NOUN
taxlaw-2824	156	34	gdp	gdp	NOUN
taxlaw-2824	156	35	during	during	ADP
taxlaw-2824	156	36	the	the	DET
taxlaw-2824	156	37	period	period	NOUN
taxlaw-2824	156	38	1980–95	1980–95	NUM
taxlaw-2824	156	39	,	,	PUNCT
taxlaw-2824	156	40	but	but	CCONJ
taxlaw-2824	156	41	since	since	SCONJ
taxlaw-2824	156	42	then	then	ADV
taxlaw-2824	156	43	they	they	PRON
taxlaw-2824	156	44	have	have	AUX
taxlaw-2824	156	45	risen	rise	VERB
taxlaw-2824	156	46	to	to	ADP
taxlaw-2824	156	47	14.8	14.8	NUM
taxlaw-2824	156	48	%	%	NOUN
taxlaw-2824	156	49	of	of	ADP
taxlaw-2824	156	50	gdp	gdp	NOUN
taxlaw-2824	156	51	,	,	PUNCT
taxlaw-2824	156	52	and	and	CCONJ
taxlaw-2824	156	53	in	in	ADP
taxlaw-2824	156	54	2006	2006	NUM
taxlaw-2824	156	55	they	they	PRON
taxlaw-2824	156	56	totaled	total	VERB
taxlaw-2824	156	57	$	$	SYM
taxlaw-2824	156	58	7.2	7.2	NUM
taxlaw-2824	156	59	trillion	trillion	NUM
taxlaw-2824	156	60	,	,	PUNCT
taxlaw-2824	156	61	more	more	ADJ
taxlaw-2824	156	62	than	than	ADP
taxlaw-2824	156	63	tripling	triple	VERB
taxlaw-2824	156	64	since	since	SCONJ
taxlaw-2824	156	65	1995	1995	NUM
taxlaw-2824	156	66	.	.	PUNCT
taxlaw-2824	156	67	"	"	PUNCT
taxlaw-2824	156	68	)	)	PUNCT
taxlaw-2824	156	69	.	.	PUNCT
taxlaw-2824	157	1	31	31	NUM
taxlaw-2824	157	2	reuven	reuven	PROPN
taxlaw-2824	157	3	s.	s.	PROPN
taxlaw-2824	157	4	avi	avi	PROPN
taxlaw-2824	157	5	-	-	PUNCT
taxlaw-2824	157	6	yonah	yonah	PROPN
taxlaw-2824	157	7	,	,	PUNCT
taxlaw-2824	157	8	the	the	DET
taxlaw-2824	157	9	oecd	oecd	PROPN
taxlaw-2824	157	10	harmful	harmful	ADJ
taxlaw-2824	157	11	tax	tax	NOUN
taxlaw-2824	157	12	competition	competition	NOUN
taxlaw-2824	157	13	report	report	NOUN
taxlaw-2824	157	14	:	:	PUNCT
taxlaw-2824	157	15	a	a	DET
taxlaw-2824	157	16	retrospective	retrospective	NOUN
taxlaw-2824	157	17	after	after	ADP
taxlaw-2824	157	18	a	a	DET
taxlaw-2824	157	19	decade	decade	NOUN
taxlaw-2824	157	20	,	,	PUNCT
taxlaw-2824	157	21	34	34	NUM
taxlaw-2824	157	22	brook	brook	NOUN
taxlaw-2824	157	23	.	.	PUNCT
taxlaw-2824	158	1	j.	j.	PROPN
taxlaw-2824	158	2	int’l	int’l	PRON
taxlaw-2824	158	3	l.	l.	PROPN
taxlaw-2824	158	4	783	783	NUM
taxlaw-2824	158	5	,	,	PUNCT
taxlaw-2824	158	6	789–90	789–90	NUM
taxlaw-2824	158	7	(	(	PUNCT
taxlaw-2824	158	8	2008–2009	2008–2009	NUM
taxlaw-2824	158	9	)	)	PUNCT
taxlaw-2824	158	10	;	;	PUNCT
taxlaw-2824	158	11	but	but	CCONJ
taxlaw-2824	158	12	see	see	VERB
taxlaw-2824	158	13	oecd	oecd	PROPN
taxlaw-2824	158	14	,	,	PUNCT
taxlaw-2824	158	15	supra	supra	PROPN
taxlaw-2824	158	16	note	note	PROPN
taxlaw-2824	158	17	25	25	NUM
taxlaw-2824	158	18	,	,	PUNCT
taxlaw-2824	158	19	at	at	ADP
taxlaw-2824	158	20	20	20	NUM
taxlaw-2824	158	21	,	,	PUNCT
taxlaw-2824	158	22	box	box	NOUN
taxlaw-2824	158	23	1.1	1.1	NUM
taxlaw-2824	158	24	(	(	PUNCT
taxlaw-2824	158	25	addressing	address	VERB
taxlaw-2824	158	26	the	the	DET
taxlaw-2824	158	27	increased	increase	VERB
taxlaw-2824	158	28	mobility	mobility	NOUN
taxlaw-2824	158	29	of	of	ADP
taxlaw-2824	158	30	labor	labor	NOUN
taxlaw-2824	158	31	and	and	CCONJ
taxlaw-2824	158	32	explaining	explain	VERB
taxlaw-2824	158	33	that	that	SCONJ
taxlaw-2824	158	34	"	"	PUNCT
taxlaw-2824	158	35	[	[	X
taxlaw-2824	158	36	i]t	i]t	NOUN
taxlaw-2824	158	37	is	be	AUX
taxlaw-2824	158	38	generally	generally	ADV
taxlaw-2824	158	39	assumed	assume	VERB
taxlaw-2824	158	40	that	that	SCONJ
taxlaw-2824	158	41	choices	choice	NOUN
taxlaw-2824	158	42	related	relate	VERB
taxlaw-2824	158	43	to	to	ADP
taxlaw-2824	158	44	corporate	corporate	ADJ
taxlaw-2824	158	45	taxation	taxation	NOUN
taxlaw-2824	158	46	are	be	AUX
taxlaw-2824	158	47	most	most	ADV
taxlaw-2824	158	48	affected	affect	VERB
taxlaw-2824	158	49	by	by	ADP
taxlaw-2824	158	50	globalization	globalization	NOUN
taxlaw-2824	158	51	because	because	SCONJ
taxlaw-2824	158	52	of	of	ADP
taxlaw-2824	158	53	the	the	DET
taxlaw-2824	158	54	ease	ease	NOUN
taxlaw-2824	158	55	with	with	ADP
taxlaw-2824	158	56	which	which	PRON
taxlaw-2824	158	57	multinational	multinational	ADJ
taxlaw-2824	158	58	enterprises	enterprise	NOUN
taxlaw-2824	158	59	can	can	AUX
taxlaw-2824	158	60	move	move	VERB
taxlaw-2824	158	61	the	the	DET
taxlaw-2824	158	62	location	location	NOUN
taxlaw-2824	158	63	of	of	ADP
taxlaw-2824	158	64	at	at	ADP
taxlaw-2824	158	65	least	least	ADJ
taxlaw-2824	158	66	some	some	PRON
taxlaw-2824	158	67	of	of	ADP
taxlaw-2824	158	68	their	their	PRON
taxlaw-2824	158	69	activities	activity	NOUN
taxlaw-2824	158	70	.	.	PUNCT
taxlaw-2824	159	1	however	however	ADV
taxlaw-2824	159	2	,	,	PUNCT
taxlaw-2824	159	3	highly	highly	ADV
taxlaw-2824	159	4	skilled	skilled	ADJ
taxlaw-2824	159	5	workers	worker	NOUN
taxlaw-2824	159	6	are	be	AUX
taxlaw-2824	159	7	also	also	ADV
taxlaw-2824	159	8	becoming	become	VERB
taxlaw-2824	159	9	more	more	ADV
taxlaw-2824	159	10	mobile	mobile	ADJ
taxlaw-2824	159	11	and	and	CCONJ
taxlaw-2824	159	12	some	some	DET
taxlaw-2824	159	13	countries	country	NOUN
taxlaw-2824	159	14	are	be	AUX
taxlaw-2824	159	15	taking	take	VERB
taxlaw-2824	159	16	this	this	PRON
taxlaw-2824	159	17	into	into	ADP
taxlaw-2824	159	18	account	account	NOUN
taxlaw-2824	159	19	in	in	ADP
taxlaw-2824	159	20	designing	design	VERB
taxlaw-2824	159	21	their	their	PRON
taxlaw-2824	159	22	personal	personal	ADJ
taxlaw-2824	159	23	tax	tax	NOUN
taxlaw-2824	159	24	systems	system	NOUN
taxlaw-2824	159	25	.	.	PUNCT
taxlaw-2824	160	1	in	in	ADP
taxlaw-2824	160	2	contrast	contrast	NOUN
taxlaw-2824	160	3	,	,	PUNCT
taxlaw-2824	160	4	the	the	DET
taxlaw-2824	160	5	taxation	taxation	NOUN
taxlaw-2824	160	6	of	of	ADP
taxlaw-2824	160	7	lower	lower	ADV
taxlaw-2824	160	8	-	-	PUNCT
taxlaw-2824	160	9	skilled	skilled	ADJ
taxlaw-2824	160	10	workers	worker	NOUN
taxlaw-2824	160	11	and	and	CCONJ
taxlaw-2824	160	12	of	of	ADP
taxlaw-2824	160	13	consumption	consumption	NOUN
taxlaw-2824	160	14	is	be	AUX
taxlaw-2824	160	15	seen	see	VERB
taxlaw-2824	160	16	as	as	ADP
taxlaw-2824	160	17	being	be	AUX
taxlaw-2824	160	18	less	less	ADV
taxlaw-2824	160	19	affected	affect	VERB
taxlaw-2824	160	20	by	by	ADP
taxlaw-2824	160	21	globalization	globalization	NOUN
taxlaw-2824	160	22	because	because	SCONJ
taxlaw-2824	160	23	these	these	DET
taxlaw-2824	160	24	taxes	taxis	NOUN
taxlaw-2824	160	25	are	be	AUX
taxlaw-2824	160	26	less	less	ADV
taxlaw-2824	160	27	mobile	mobile	ADJ
taxlaw-2824	160	28	.	.	PUNCT
taxlaw-2824	160	29	"	"	PUNCT
taxlaw-2824	160	30	)	)	PUNCT
taxlaw-2824	160	31	.	.	PUNCT
taxlaw-2824	161	1	32	32	NUM
taxlaw-2824	162	1	the	the	DET
taxlaw-2824	162	2	vat	vat	NOUN
taxlaw-2824	162	3	and	and	CCONJ
taxlaw-2824	162	4	gst	gst	NOUN
taxlaw-2824	162	5	are	be	AUX
taxlaw-2824	162	6	different	different	ADJ
taxlaw-2824	162	7	names	name	NOUN
taxlaw-2824	162	8	for	for	ADP
taxlaw-2824	162	9	what	what	PRON
taxlaw-2824	162	10	is	be	AUX
taxlaw-2824	162	11	essentially	essentially	ADV
taxlaw-2824	162	12	the	the	DET
taxlaw-2824	162	13	same	same	ADJ
taxlaw-2824	162	14	type	type	NOUN
taxlaw-2824	162	15	of	of	ADP
taxlaw-2824	162	16	tax	tax	NOUN
taxlaw-2824	162	17	.	.	PUNCT
taxlaw-2824	163	1	to	to	PART
taxlaw-2824	163	2	illustrate	illustrate	VERB
taxlaw-2824	163	3	the	the	DET
taxlaw-2824	163	4	relatively	relatively	ADV
taxlaw-2824	163	5	inelastic	inelastic	ADJ
taxlaw-2824	163	6	and	and	CCONJ
taxlaw-2824	163	7	regressive	regressive	ADJ
taxlaw-2824	163	8	nature	nature	NOUN
taxlaw-2824	163	9	of	of	ADP
taxlaw-2824	163	10	this	this	DET
taxlaw-2824	163	11	tax	tax	NOUN
taxlaw-2824	163	12	,	,	PUNCT
taxlaw-2824	163	13	consider	consider	VERB
taxlaw-2824	163	14	the	the	DET
taxlaw-2824	163	15	following	follow	VERB
taxlaw-2824	163	16	excerpt	excerpt	NOUN
taxlaw-2824	163	17	during	during	ADP
taxlaw-2824	163	18	a	a	DET
taxlaw-2824	163	19	u.s	u.s	PROPN
taxlaw-2824	163	20	.	.	PROPN
taxlaw-2824	163	21	congressional	congressional	ADJ
taxlaw-2824	163	22	hearing	hearing	NOUN
taxlaw-2824	163	23	on	on	ADP
taxlaw-2824	163	24	the	the	DET
taxlaw-2824	163	25	value	value	NOUN
taxlaw-2824	163	26	added	add	VERB
taxlaw-2824	163	27	tax	tax	NOUN
taxlaw-2824	163	28	,	,	PUNCT
taxlaw-2824	163	29	in	in	ADP
taxlaw-2824	163	30	response	response	NOUN
taxlaw-2824	163	31	to	to	ADP
taxlaw-2824	163	32	a	a	DET
taxlaw-2824	163	33	question	question	NOUN
taxlaw-2824	163	34	on	on	ADP
taxlaw-2824	163	35	who	who	PRON
taxlaw-2824	163	36	bears	bear	VERB
taxlaw-2824	163	37	the	the	DET
taxlaw-2824	163	38	burden	burden	NOUN
taxlaw-2824	163	39	of	of	ADP
taxlaw-2824	163	40	vat	vat	NOUN
taxlaw-2824	163	41	:	:	PUNCT
taxlaw-2824	164	1	[	[	X
taxlaw-2824	164	2	with	with	ADP
taxlaw-2824	164	3	a	a	DET
taxlaw-2824	164	4	consumption	consumption	NOUN
taxlaw-2824	164	5	tax	tax	NOUN
taxlaw-2824	164	6	,	,	PUNCT
taxlaw-2824	164	7	such	such	ADJ
taxlaw-2824	164	8	as	as	ADP
taxlaw-2824	164	9	the	the	DET
taxlaw-2824	164	10	vat	vat	NOUN
taxlaw-2824	164	11	]	]	X
taxlaw-2824	164	12	[	[	X
taxlaw-2824	164	13	t]he	t]he	ADJ
taxlaw-2824	164	14	burden	burden	NOUN
taxlaw-2824	164	15	is	be	AUX
taxlaw-2824	164	16	borne	bear	VERB
taxlaw-2824	164	17	by	by	ADP
taxlaw-2824	164	18	consumption	consumption	NOUN
taxlaw-2824	164	19	.	.	PUNCT
taxlaw-2824	165	1	and	and	CCONJ
taxlaw-2824	165	2	so	so	ADV
taxlaw-2824	165	3	,	,	PUNCT
taxlaw-2824	165	4	it	it	PRON
taxlaw-2824	165	5	depends	depend	VERB
taxlaw-2824	165	6	on	on	ADP
taxlaw-2824	165	7	what	what	PRON
taxlaw-2824	165	8	your	your	PRON
taxlaw-2824	165	9	consumption	consumption	NOUN
taxlaw-2824	165	10	is	be	AUX
taxlaw-2824	165	11	relative	relative	ADJ
taxlaw-2824	165	12	to	to	ADP
taxlaw-2824	165	13	your	your	PRON
taxlaw-2824	165	14	income	income	NOUN
taxlaw-2824	165	15	.	.	PUNCT
taxlaw-2824	166	1	people	people	NOUN
taxlaw-2824	166	2	with	with	ADP
taxlaw-2824	166	3	low	low	ADJ
taxlaw-2824	166	4	incomes	income	NOUN
taxlaw-2824	166	5	consume	consume	VERB
taxlaw-2824	166	6	virtually	virtually	ADV
taxlaw-2824	166	7	all	all	PRON
taxlaw-2824	166	8	of	of	ADP
taxlaw-2824	166	9	their	their	PRON
taxlaw-2824	166	10	income	income	NOUN
taxlaw-2824	166	11	.	.	PUNCT
taxlaw-2824	167	1	people	people	NOUN
taxlaw-2824	167	2	in	in	ADP
taxlaw-2824	167	3	the	the	DET
taxlaw-2824	167	4	middle	middle	ADJ
taxlaw-2824	167	5	bracket	bracket	NOUN
taxlaw-2824	167	6	save	save	VERB
taxlaw-2824	167	7	some	some	PRON
taxlaw-2824	167	8	.	.	PUNCT
taxlaw-2824	168	1	that	that	PRON
taxlaw-2824	168	2	would	would	AUX
taxlaw-2824	168	3	not	not	PART
taxlaw-2824	168	4	be	be	AUX
taxlaw-2824	168	5	taxed	tax	VERB
taxlaw-2824	168	6	.	.	PUNCT
taxlaw-2824	169	1	people	people	NOUN
taxlaw-2824	169	2	in	in	ADP
taxlaw-2824	169	3	the	the	DET
taxlaw-2824	169	4	upper	upper	ADJ
taxlaw-2824	169	5	brackets	bracket	NOUN
taxlaw-2824	169	6	save	save	VERB
taxlaw-2824	169	7	almost	almost	ADV
taxlaw-2824	169	8	all	all	PRON
taxlaw-2824	169	9	of	of	ADP
taxlaw-2824	169	10	their	their	PRON
taxlaw-2824	169	11	income	income	NOUN
taxlaw-2824	169	12	.	.	PUNCT
taxlaw-2824	169	13	.	.	PUNCT
taxlaw-2824	169	14	.	.	PUNCT
taxlaw-2824	169	15	.	.	PUNCT
taxlaw-2824	170	1	tax	tax	NOUN
taxlaw-2824	170	2	reform	reform	NOUN
taxlaw-2824	170	3	and	and	CCONJ
taxlaw-2824	170	4	consumptionbased	consumptionbase	VERB
taxlaw-2824	170	5	tax	tax	NOUN
taxlaw-2824	170	6	systems	system	NOUN
taxlaw-2824	170	7	:	:	PUNCT
taxlaw-2824	170	8	hearing	hear	VERB
taxlaw-2824	170	9	before	before	ADP
taxlaw-2824	170	10	the	the	DET
taxlaw-2824	170	11	h.	h.	PROPN
taxlaw-2824	170	12	comm	comm	NOUN
taxlaw-2824	170	13	.	.	PUNCT
taxlaw-2824	171	1	on	on	ADP
taxlaw-2824	171	2	ways	way	NOUN
taxlaw-2824	171	3	and	and	CCONJ
taxlaw-2824	171	4	means	mean	NOUN
taxlaw-2824	171	5	,	,	PUNCT
taxlaw-2824	171	6	112th	112th	PROPN
taxlaw-2824	171	7	cong	cong	NOUN
taxlaw-2824	171	8	.	.	PROPN
taxlaw-2824	172	1	15	15	NUM
taxlaw-2824	172	2	(	(	PUNCT
taxlaw-2824	172	3	2011	2011	NUM
taxlaw-2824	172	4	)	)	PUNCT
taxlaw-2824	172	5	(	(	PUNCT
taxlaw-2824	172	6	statement	statement	NOUN
taxlaw-2824	172	7	of	of	ADP
taxlaw-2824	172	8	mr	mr	PROPN
taxlaw-2824	172	9	.	.	PROPN
taxlaw-2824	172	10	bruce	bruce	PROPN
taxlaw-2824	172	11	bartlett	bartlett	PROPN
taxlaw-2824	172	12	,	,	PUNCT
taxlaw-2824	172	13	former	former	ADJ
taxlaw-2824	172	14	domestic	domestic	ADJ
taxlaw-2824	172	15	policy	policy	NOUN
taxlaw-2824	172	16	adviser	adviser	NOUN
taxlaw-2824	172	17	to	to	ADP
taxlaw-2824	172	18	president	president	PROPN
taxlaw-2824	172	19	ronald	ronald	PROPN
taxlaw-2824	172	20	reagan	reagan	PROPN
taxlaw-2824	172	21	,	,	PUNCT
taxlaw-2824	172	22	columnist	columnist	NOUN
taxlaw-2824	172	23	,	,	PUNCT
taxlaw-2824	172	24	tax	tax	NOUN
taxlaw-2824	172	25	notes	note	NOUN
taxlaw-2824	172	26	,	,	PUNCT
taxlaw-2824	172	27	the	the	DET
taxlaw-2824	172	28	fiscal	fiscal	ADJ
taxlaw-2824	172	29	times	time	NOUN
taxlaw-2824	172	30	,	,	PUNCT
taxlaw-2824	172	31	contributor	contributor	NOUN
taxlaw-2824	172	32	to	to	ADP
taxlaw-2824	172	33	the	the	DET
taxlaw-2824	172	34	new	new	PROPN
taxlaw-2824	172	35	york	york	PROPN
taxlaw-2824	172	36	times	times	PROPN
taxlaw-2824	172	37	)	)	PUNCT
taxlaw-2824	172	38	(	(	PUNCT
taxlaw-2824	172	39	emphasis	emphasis	NOUN
taxlaw-2824	172	40	added	add	VERB
taxlaw-2824	172	41	)	)	PUNCT
taxlaw-2824	172	42	,	,	PUNCT
taxlaw-2824	172	43	available	available	ADJ
taxlaw-2824	172	44	at	at	ADP
taxlaw-2824	172	45	http://waysandmeans.house.gov/news/documentsingle.aspx?documentid=289865	http://waysandmeans.house.gov/news/documentsingle.aspx?documentid=289865	PROPN
taxlaw-2824	172	46	.	.	PROPN
taxlaw-2824	172	47	see	see	VERB
taxlaw-2824	172	48	also	also	ADV
taxlaw-2824	172	49	infra	infra	NOUN
taxlaw-2824	172	50	note	note	VERB
taxlaw-2824	172	51	47	47	NUM
taxlaw-2824	172	52	and	and	CCONJ
taxlaw-2824	172	53	accompanying	accompany	VERB
taxlaw-2824	172	54	text	text	NOUN
taxlaw-2824	172	55	.	.	PUNCT
taxlaw-2824	173	1	33	33	NUM
taxlaw-2824	173	2	see	see	VERB
taxlaw-2824	173	3	,	,	PUNCT
taxlaw-2824	173	4	e.g.	e.g.	ADV
taxlaw-2824	173	5	,	,	PUNCT
taxlaw-2824	173	6	brooks	brooks	PROPN
taxlaw-2824	173	7	&	&	CCONJ
taxlaw-2824	173	8	hwong	hwong	PROPN
taxlaw-2824	173	9	,	,	PUNCT
taxlaw-2824	173	10	supra	supra	PROPN
taxlaw-2824	173	11	note	note	PROPN
taxlaw-2824	173	12	18	18	NUM
taxlaw-2824	173	13	,	,	PUNCT
taxlaw-2824	173	14	at	at	ADP
taxlaw-2824	173	15	793	793	NUM
taxlaw-2824	173	16	(	(	PUNCT
taxlaw-2824	173	17	"	"	PUNCT
taxlaw-2824	173	18	[	[	X
taxlaw-2824	173	19	t]axes	t]axes	X
taxlaw-2824	173	20	on	on	ADP
taxlaw-2824	173	21	capital	capital	NOUN
taxlaw-2824	173	22	income	income	NOUN
taxlaw-2824	173	23	will	will	AUX
taxlaw-2824	173	24	be	be	AUX
taxlaw-2824	173	25	reduced	reduce	VERB
taxlaw-2824	173	26	as	as	SCONJ
taxlaw-2824	173	27	countries	country	NOUN
taxlaw-2824	173	28	compete	compete	VERB
taxlaw-2824	173	29	for	for	ADP
taxlaw-2824	173	30	corporate	corporate	ADJ
taxlaw-2824	173	31	investments	investment	NOUN
taxlaw-2824	173	32	and	and	CCONJ
taxlaw-2824	173	33	as	as	SCONJ
taxlaw-2824	173	34	the	the	DET
taxlaw-2824	173	35	increased	increase	VERB
taxlaw-2824	173	36	mobility	mobility	NOUN
taxlaw-2824	173	37	of	of	ADP
taxlaw-2824	173	38	capital	capital	NOUN
taxlaw-2824	173	39	makes	make	VERB
taxlaw-2824	173	40	enforcement	enforcement	NOUN
taxlaw-2824	173	41	of	of	ADP
taxlaw-2824	173	42	capital	capital	NOUN
taxlaw-2824	173	43	taxes	taxis	NOUN
taxlaw-2824	173	44	difficult	difficult	ADJ
taxlaw-2824	173	45	or	or	CCONJ
taxlaw-2824	173	46	impossible	impossible	ADJ
taxlaw-2824	173	47	.	.	PUNCT
taxlaw-2824	173	48	.	.	PUNCT
taxlaw-2824	173	49	.	.	PUNCT
taxlaw-2824	173	50	.	.	PUNCT
taxlaw-2824	174	1	"	"	PUNCT
taxlaw-2824	174	2	)	)	PUNCT
taxlaw-2824	174	3	.	.	PUNCT
taxlaw-2824	175	1	cf	cf	NOUN
taxlaw-2824	175	2	.	.	PUNCT
taxlaw-2824	176	1	hines	hines	PROPN
taxlaw-2824	176	2	&	&	CCONJ
taxlaw-2824	176	3	summers	summer	NOUN
taxlaw-2824	176	4	,	,	PUNCT
taxlaw-2824	176	5	supra	supra	PROPN
taxlaw-2824	176	6	note	note	PROPN
taxlaw-2824	176	7	19	19	NUM
taxlaw-2824	176	8	,	,	PUNCT
taxlaw-2824	176	9	at	at	ADP
taxlaw-2824	176	10	126	126	NUM
taxlaw-2824	176	11	(	(	PUNCT
taxlaw-2824	176	12	explaining	explain	VERB
taxlaw-2824	176	13	that	that	SCONJ
taxlaw-2824	176	14	:	:	PUNCT
taxlaw-2824	176	15	"	"	PUNCT
taxlaw-2824	176	16	in	in	ADP
taxlaw-2824	176	17	2014	2014	NUM
taxlaw-2824	176	18	]	]	PUNCT
taxlaw-2824	176	19	the	the	DET
taxlaw-2824	176	20	intricacies	intricacy	NOUN
taxlaw-2824	176	21	of	of	ADP
taxlaw-2824	176	22	tax	tax	NOUN
taxlaw-2824	176	23	and	and	CCONJ
taxlaw-2824	176	24	globalization	globalization	NOUN
taxlaw-2824	176	25	215	215	NUM
taxlaw-2824	176	26	governments	government	NOUN
taxlaw-2824	176	27	seek	seek	VERB
taxlaw-2824	176	28	to	to	PART
taxlaw-2824	176	29	stabilize	stabilize	VERB
taxlaw-2824	176	30	revenues	revenue	NOUN
taxlaw-2824	176	31	and	and	CCONJ
taxlaw-2824	176	32	limit	limit	VERB
taxlaw-2824	176	33	the	the	DET
taxlaw-2824	176	34	economic	economic	ADJ
taxlaw-2824	176	35	distortions	distortion	NOUN
taxlaw-2824	176	36	stemming	stem	VERB
taxlaw-2824	176	37	from	from	ADP
taxlaw-2824	176	38	tax	tax	NOUN
taxlaw-2824	176	39	planning	planning	NOUN
taxlaw-2824	176	40	by	by	ADP
taxlaw-2824	176	41	levying	levy	VERB
taxlaw-2824	176	42	taxes	taxis	NOUN
taxlaw-2824	176	43	in	in	ADP
taxlaw-2824	176	44	circumstances	circumstance	NOUN
taxlaw-2824	176	45	,	,	PUNCT
taxlaw-2824	176	46	and	and	CCONJ
taxlaw-2824	176	47	with	with	ADP
taxlaw-2824	176	48	respect	respect	NOUN
taxlaw-2824	176	49	to	to	ADP
taxlaw-2824	176	50	resources	resource	NOUN
taxlaw-2824	176	51	,	,	PUNCT
taxlaw-2824	176	52	that	that	PRON
taxlaw-2824	176	53	are	be	AUX
taxlaw-2824	176	54	less	less	ADV
taxlaw-2824	176	55	responsive	responsive	ADJ
taxlaw-2824	176	56	to	to	ADP
taxlaw-2824	176	57	tax	tax	NOUN
taxlaw-2824	176	58	;	;	PUNCT
taxlaw-2824	176	59	the	the	DET
taxlaw-2824	176	60	result	result	NOUN
taxlaw-2824	176	61	has	have	AUX
taxlaw-2824	176	62	been	be	AUX
taxlaw-2824	176	63	,	,	PUNCT
taxlaw-2824	176	64	inter	inter	PROPN
taxlaw-2824	176	65	alia	alia	PROPN
taxlaw-2824	176	66	,	,	PUNCT
taxlaw-2824	176	67	a	a	DET
taxlaw-2824	176	68	worldwide	worldwide	ADJ
taxlaw-2824	176	69	rise	rise	NOUN
taxlaw-2824	176	70	of	of	ADP
taxlaw-2824	176	71	the	the	DET
taxlaw-2824	176	72	vat	vat	NOUN
taxlaw-2824	176	73	and	and	CCONJ
taxlaw-2824	176	74	gst	gst	NOUN
taxlaw-2824	176	75	and	and	CCONJ
taxlaw-2824	176	76	a	a	DET
taxlaw-2824	176	77	corresponding	corresponding	ADJ
taxlaw-2824	176	78	aversion	aversion	NOUN
taxlaw-2824	176	79	towards	towards	ADP
taxlaw-2824	176	80	the	the	DET
taxlaw-2824	176	81	taxation	taxation	NOUN
taxlaw-2824	176	82	of	of	ADP
taxlaw-2824	176	83	capital	capital	NOUN
taxlaw-2824	176	84	,	,	PUNCT
taxlaw-2824	176	85	especially	especially	ADV
taxlaw-2824	176	86	on	on	ADP
taxlaw-2824	176	87	the	the	DET
taxlaw-2824	176	88	corporate	corporate	ADJ
taxlaw-2824	176	89	end.34	end.34	NOUN
taxlaw-2824	176	90	furthermore	furthermore	ADV
taxlaw-2824	176	91	,	,	PUNCT
taxlaw-2824	176	92	the	the	DET
taxlaw-2824	176	93	increased	increase	VERB
taxlaw-2824	176	94	mobility	mobility	NOUN
taxlaw-2824	176	95	of	of	ADP
taxlaw-2824	176	96	productive	productive	ADJ
taxlaw-2824	176	97	resources	resource	NOUN
taxlaw-2824	176	98	intensifies	intensify	VERB
taxlaw-2824	176	99	the	the	DET
taxlaw-2824	176	100	pressure	pressure	NOUN
taxlaw-2824	176	101	on	on	ADP
taxlaw-2824	176	102	all	all	DET
taxlaw-2824	176	103	countries	country	NOUN
taxlaw-2824	176	104	to	to	PART
taxlaw-2824	176	105	compete	compete	VERB
taxlaw-2824	176	106	for	for	ADP
taxlaw-2824	176	107	these	these	DET
taxlaw-2824	176	108	resources	resource	NOUN
taxlaw-2824	176	109	by	by	ADP
taxlaw-2824	176	110	lowering	lower	VERB
taxlaw-2824	176	111	their	their	PRON
taxlaw-2824	176	112	tax	tax	NOUN
taxlaw-2824	176	113	rates	rate	NOUN
taxlaw-2824	176	114	and	and	CCONJ
taxlaw-2824	176	115	,	,	PUNCT
taxlaw-2824	176	116	subsequently	subsequently	ADV
taxlaw-2824	176	117	,	,	PUNCT
taxlaw-2824	176	118	strategically	strategically	ADV
taxlaw-2824	176	119	broadening	broaden	VERB
taxlaw-2824	176	120	their	their	PRON
taxlaw-2824	176	121	bases.35	bases.35	NOUN
taxlaw-2824	176	122	it	it	PRON
taxlaw-2824	176	123	is	be	AUX
taxlaw-2824	176	124	against	against	ADP
taxlaw-2824	176	125	this	this	DET
taxlaw-2824	176	126	backdrop	backdrop	NOUN
taxlaw-2824	176	127	that	that	SCONJ
taxlaw-2824	176	128	tax	tax	NOUN
taxlaw-2824	176	129	comparatists	comparatist	NOUN
taxlaw-2824	176	130	commonly	commonly	ADV
taxlaw-2824	176	131	argue	argue	VERB
taxlaw-2824	176	132	that	that	SCONJ
taxlaw-2824	176	133	globalization	globalization	NOUN
taxlaw-2824	176	134	has	have	AUX
taxlaw-2824	176	135	resulted	result	VERB
taxlaw-2824	176	136	in	in	ADP
taxlaw-2824	176	137	an	an	DET
taxlaw-2824	176	138	increased	increase	VERB
taxlaw-2824	176	139	worldwide	worldwide	ADJ
taxlaw-2824	176	140	reliance	reliance	NOUN
taxlaw-2824	176	141	on	on	ADP
taxlaw-2824	176	142	consumption	consumption	NOUN
taxlaw-2824	176	143	taxes	taxis	NOUN
taxlaw-2824	176	144	,	,	PUNCT
taxlaw-2824	176	145	accompanied	accompany	VERB
taxlaw-2824	176	146	by	by	ADP
taxlaw-2824	176	147	a	a	DET
taxlaw-2824	176	148	corresponding	correspond	VERB
taxlaw-2824	176	149	"	"	PUNCT
taxlaw-2824	176	150	flattening	flattening	NOUN
taxlaw-2824	176	151	"	"	PUNCT
taxlaw-2824	176	152	of	of	ADP
taxlaw-2824	176	153	personal	personal	ADJ
taxlaw-2824	176	154	income	income	NOUN
taxlaw-2824	176	155	tax	tax	NOUN
taxlaw-2824	176	156	rates	rate	NOUN
taxlaw-2824	176	157	and	and	CCONJ
taxlaw-2824	176	158	drastic	drastic	ADJ
taxlaw-2824	176	159	reduction	reduction	NOUN
taxlaw-2824	176	160	in	in	ADP
taxlaw-2824	176	161	corporate	corporate	ADJ
taxlaw-2824	176	162	income	income	NOUN
taxlaw-2824	176	163	tax	tax	NOUN
taxlaw-2824	176	164	brackets.36	brackets.36	NOUN
taxlaw-2824	176	165	according	accord	VERB
taxlaw-2824	176	166	to	to	ADP
taxlaw-2824	176	167	a	a	DET
taxlaw-2824	176	168	2011	2011	NUM
taxlaw-2824	176	169	oecd	oecd	PROPN
taxlaw-2824	176	170	report	report	NOUN
taxlaw-2824	176	171	on	on	ADP
taxlaw-2824	176	172	tax	tax	NOUN
taxlaw-2824	176	173	trends	trend	NOUN
taxlaw-2824	176	174	among	among	ADP
taxlaw-2824	176	175	oecd	oecd	PROPN
taxlaw-2824	176	176	member	member	NOUN
taxlaw-2824	176	177	countries	country	NOUN
taxlaw-2824	176	178	:	:	PUNCT
taxlaw-2824	176	179	in	in	ADP
taxlaw-2824	176	180	the	the	DET
taxlaw-2824	176	181	mid-1980s	mid-1980	NOUN
taxlaw-2824	176	182	,	,	PUNCT
taxlaw-2824	176	183	many	many	ADJ
taxlaw-2824	176	184	oecd	oecd	NOUN
taxlaw-2824	176	185	countries	country	NOUN
taxlaw-2824	176	186	had	have	VERB
taxlaw-2824	176	187	top	top	ADJ
taxlaw-2824	176	188	marginal	marginal	ADJ
taxlaw-2824	176	189	personal	personal	ADJ
taxlaw-2824	176	190	income	income	NOUN
taxlaw-2824	176	191	tax	tax	NOUN
taxlaw-2824	176	192	(	(	PUNCT
taxlaw-2824	176	193	pit	pit	NOUN
taxlaw-2824	176	194	)	)	PUNCT
taxlaw-2824	176	195	rates	rate	NOUN
taxlaw-2824	176	196	in	in	ADP
taxlaw-2824	176	197	the	the	DET
taxlaw-2824	176	198	excess	excess	NOUN
taxlaw-2824	176	199	of	of	ADP
taxlaw-2824	176	200	65	65	NUM
taxlaw-2824	176	201	%	%	NOUN
taxlaw-2824	176	202	.	.	PUNCT
taxlaw-2824	177	1	today	today	NOUN
taxlaw-2824	177	2	most	most	ADJ
taxlaw-2824	177	3	top	top	ADJ
taxlaw-2824	177	4	rates	rate	NOUN
taxlaw-2824	177	5	are	be	AUX
taxlaw-2824	177	6	below	below	ADV
taxlaw-2824	177	7	,	,	PUNCT
taxlaw-2824	177	8	and	and	CCONJ
taxlaw-2824	177	9	in	in	ADP
taxlaw-2824	177	10	some	some	DET
taxlaw-2824	177	11	cases	case	NOUN
taxlaw-2824	177	12	substantially	substantially	ADV
taxlaw-2824	177	13	below	below	ADV
taxlaw-2824	177	14	,	,	PUNCT
taxlaw-2824	177	15	50	50	NUM
taxlaw-2824	177	16	%	%	NOUN
taxlaw-2824	177	17	.	.	PUNCT
taxlaw-2824	177	18	.	.	PUNCT
taxlaw-2824	177	19	.	.	PUNCT
taxlaw-2824	178	1	.	.	PUNCT
taxlaw-2824	179	1	similarly	similarly	ADV
taxlaw-2824	179	2	,	,	PUNCT
taxlaw-2824	179	3	top	top	ADJ
taxlaw-2824	179	4	statutory	statutory	ADJ
taxlaw-2824	179	5	corporate	corporate	ADJ
taxlaw-2824	179	6	income	income	NOUN
taxlaw-2824	179	7	tax	tax	NOUN
taxlaw-2824	179	8	rates	rate	NOUN
taxlaw-2824	179	9	in	in	ADP
taxlaw-2824	179	10	the	the	DET
taxlaw-2824	179	11	1980s	1980	NOUN
taxlaw-2824	179	12	were	be	AUX
taxlaw-2824	179	13	rarely	rarely	ADV
taxlaw-2824	179	14	less	less	ADJ
taxlaw-2824	179	15	than	than	ADP
taxlaw-2824	179	16	45	45	NUM
taxlaw-2824	179	17	%	%	NOUN
taxlaw-2824	179	18	.	.	PUNCT
taxlaw-2824	180	1	in	in	ADP
taxlaw-2824	180	2	2011	2011	NUM
taxlaw-2824	180	3	,	,	PUNCT
taxlaw-2824	180	4	the	the	DET
taxlaw-2824	180	5	oecd	oecd	PROPN
taxlaw-2824	180	6	average	average	ADJ
taxlaw-2824	180	7	rate	rate	NOUN
taxlaw-2824	180	8	was	be	AUX
taxlaw-2824	180	9	below	below	ADP
taxlaw-2824	180	10	26%.37	26%.37	NUM
taxlaw-2824	180	11	compared	compare	VERB
taxlaw-2824	180	12	with	with	ADP
taxlaw-2824	180	13	personal	personal	ADJ
taxlaw-2824	180	14	income	income	NOUN
taxlaw-2824	180	15	taxation	taxation	NOUN
taxlaw-2824	180	16	,	,	PUNCT
taxlaw-2824	180	17	corporate	corporate	ADJ
taxlaw-2824	180	18	tax	tax	NOUN
taxlaw-2824	180	19	rates	rate	NOUN
taxlaw-2824	180	20	exhibit	exhibit	VERB
taxlaw-2824	180	21	a	a	DET
taxlaw-2824	180	22	particularly	particularly	ADV
taxlaw-2824	180	23	steep	steep	ADJ
taxlaw-2824	180	24	decline	decline	NOUN
taxlaw-2824	180	25	during	during	ADP
taxlaw-2824	180	26	the	the	DET
taxlaw-2824	180	27	past	past	ADJ
taxlaw-2824	180	28	three	three	NUM
taxlaw-2824	180	29	and	and	CCONJ
taxlaw-2824	180	30	a	a	DET
taxlaw-2824	180	31	half	half	NOUN
taxlaw-2824	180	32	decades	decade	NOUN
taxlaw-2824	180	33	.	.	PUNCT
taxlaw-2824	181	1	the	the	DET
taxlaw-2824	181	2	2010	2010	NUM
taxlaw-2824	181	3	u.s	u.s	PROPN
taxlaw-2824	181	4	.	.	PROPN
taxlaw-2824	181	5	president	president	PROPN
taxlaw-2824	181	6	’s	’s	PART
taxlaw-2824	181	7	economic	economic	PROPN
taxlaw-2824	181	8	advisory	advisory	PROPN
taxlaw-2824	181	9	board	board	NOUN
taxlaw-2824	181	10	report	report	NOUN
taxlaw-2824	181	11	on	on	ADP
taxlaw-2824	181	12	tax	tax	NOUN
taxlaw-2824	181	13	reform	reform	NOUN
taxlaw-2824	181	14	options	option	NOUN
taxlaw-2824	181	15	illustrates	illustrate	VERB
taxlaw-2824	181	16	this	this	DET
taxlaw-2824	181	17	drop	drop	NOUN
taxlaw-2824	181	18	in	in	ADP
taxlaw-2824	181	19	both	both	CCONJ
taxlaw-2824	181	20	the	the	DET
taxlaw-2824	181	21	u.s	u.s	PROPN
taxlaw-2824	181	22	.	.	PROPN
taxlaw-2824	181	23	corporate	corporate	ADJ
taxlaw-2824	181	24	tax	tax	NOUN
taxlaw-2824	181	25	rate	rate	NOUN
taxlaw-2824	181	26	and	and	CCONJ
taxlaw-2824	181	27	the	the	DET
taxlaw-2824	181	28	average	average	ADJ
taxlaw-2824	181	29	and	and	CCONJ
taxlaw-2824	181	30	median	median	ADJ
taxlaw-2824	181	31	corporate	corporate	ADJ
taxlaw-2824	181	32	tax	tax	NOUN
taxlaw-2824	181	33	rates	rate	NOUN
taxlaw-2824	181	34	a	a	DET
taxlaw-2824	181	35	globalizing	globalize	VERB
taxlaw-2824	181	36	world	world	NOUN
taxlaw-2824	181	37	,	,	PUNCT
taxlaw-2824	181	38	expenditures	expenditure	NOUN
taxlaw-2824	181	39	have	have	VERB
taxlaw-2824	181	40	relatively	relatively	ADV
taxlaw-2824	181	41	clear	clear	ADJ
taxlaw-2824	181	42	geographic	geographic	ADJ
taxlaw-2824	181	43	associations	association	NOUN
taxlaw-2824	181	44	,	,	PUNCT
taxlaw-2824	181	45	reducing	reduce	VERB
taxlaw-2824	181	46	the	the	DET
taxlaw-2824	181	47	potential	potential	NOUN
taxlaw-2824	181	48	for	for	ADP
taxlaw-2824	181	49	international	international	ADJ
taxlaw-2824	181	50	tax	tax	NOUN
taxlaw-2824	181	51	avoidance	avoidance	NOUN
taxlaw-2824	181	52	and	and	CCONJ
taxlaw-2824	181	53	generally	generally	ADV
taxlaw-2824	181	54	reducing	reduce	VERB
taxlaw-2824	181	55	the	the	DET
taxlaw-2824	181	56	mobility	mobility	NOUN
taxlaw-2824	181	57	of	of	ADP
taxlaw-2824	181	58	the	the	DET
taxlaw-2824	181	59	tax	tax	NOUN
taxlaw-2824	181	60	base	base	NOUN
taxlaw-2824	181	61	compared	compare	VERB
taxlaw-2824	181	62	to	to	ADP
taxlaw-2824	181	63	alternatives	alternative	NOUN
taxlaw-2824	181	64	such	such	ADJ
taxlaw-2824	181	65	as	as	ADP
taxlaw-2824	181	66	personal	personal	ADJ
taxlaw-2824	181	67	income	income	NOUN
taxlaw-2824	181	68	taxes	taxis	NOUN
taxlaw-2824	181	69	or	or	CCONJ
taxlaw-2824	181	70	source	source	NOUN
taxlaw-2824	181	71	-	-	PUNCT
taxlaw-2824	181	72	based	base	VERB
taxlaw-2824	181	73	business	business	NOUN
taxlaw-2824	181	74	taxes	taxis	NOUN
taxlaw-2824	181	75	including	include	VERB
taxlaw-2824	181	76	corporate	corporate	ADJ
taxlaw-2824	181	77	income	income	NOUN
taxlaw-2824	181	78	tax	tax	NOUN
taxlaw-2824	181	79	.	.	PUNCT
taxlaw-2824	181	80	"	"	PUNCT
taxlaw-2824	181	81	)	)	PUNCT
taxlaw-2824	181	82	.	.	PUNCT
taxlaw-2824	182	1	34	34	NUM
taxlaw-2824	182	2	see	see	VERB
taxlaw-2824	182	3	supra	supra	PROPN
taxlaw-2824	182	4	note	note	PROPN
taxlaw-2824	182	5	29	29	NUM
taxlaw-2824	182	6	and	and	CCONJ
taxlaw-2824	182	7	accompanying	accompany	VERB
taxlaw-2824	182	8	text	text	NOUN
taxlaw-2824	182	9	.	.	PUNCT
taxlaw-2824	183	1	see	see	VERB
taxlaw-2824	183	2	also	also	ADV
taxlaw-2824	183	3	oecd	oecd	PROPN
taxlaw-2824	183	4	,	,	PUNCT
taxlaw-2824	183	5	consumption	consumption	NOUN
taxlaw-2824	183	6	tax	tax	NOUN
taxlaw-2824	183	7	trends	trend	NOUN
taxlaw-2824	183	8	2012	2012	NUM
taxlaw-2824	183	9	:	:	PUNCT
taxlaw-2824	183	10	vat	vat	NOUN
taxlaw-2824	183	11	/	/	SYM
taxlaw-2824	183	12	gst	gst	NOUN
taxlaw-2824	183	13	and	and	CCONJ
taxlaw-2824	183	14	excise	excise	NOUN
taxlaw-2824	183	15	rates	rate	NOUN
taxlaw-2824	183	16	,	,	PUNCT
taxlaw-2824	183	17	trends	trend	NOUN
taxlaw-2824	183	18	and	and	CCONJ
taxlaw-2824	183	19	administration	administration	NOUN
taxlaw-2824	183	20	issues	issue	NOUN
taxlaw-2824	183	21	11	11	NUM
taxlaw-2824	183	22	(	(	PUNCT
taxlaw-2824	183	23	2012	2012	NUM
taxlaw-2824	183	24	)	)	PUNCT
taxlaw-2824	183	25	,	,	PUNCT
taxlaw-2824	183	26	available	available	ADJ
taxlaw-2824	183	27	at	at	ADP
taxlaw-2824	183	28	http://www.oecdilibrary	http://www.oecdilibrary	PROPN
taxlaw-2824	183	29	.	.	PUNCT
taxlaw-2824	184	1	org	org	PROPN
taxlaw-2824	184	2	/	/	SYM
taxlaw-2824	184	3	taxation	taxation	NOUN
taxlaw-2824	184	4	/	/	SYM
taxlaw-2824	184	5	consumption	consumption	NOUN
taxlaw-2824	184	6	-	-	PUNCT
taxlaw-2824	184	7	tax	tax	NOUN
taxlaw-2824	184	8	-	-	PUNCT
taxlaw-2824	184	9	trends-2012_ctt-2012	trends-2012_ctt-2012	NOUN
taxlaw-2824	184	10	-	-	PUNCT
taxlaw-2824	184	11	en	en	NOUN
taxlaw-2824	184	12	(	(	PUNCT
taxlaw-2824	184	13	"	"	PUNCT
taxlaw-2824	184	14	vat	vat	NOUN
taxlaw-2824	184	15	is	be	AUX
taxlaw-2824	184	16	the	the	DET
taxlaw-2824	184	17	most	most	ADV
taxlaw-2824	184	18	widespread	widespread	ADJ
taxlaw-2824	184	19	general	general	ADJ
taxlaw-2824	184	20	consumption	consumption	NOUN
taxlaw-2824	184	21	tax	tax	NOUN
taxlaw-2824	184	22	in	in	ADP
taxlaw-2824	184	23	the	the	DET
taxlaw-2824	184	24	world	world	NOUN
taxlaw-2824	184	25	having	having	AUX
taxlaw-2824	184	26	been	be	AUX
taxlaw-2824	184	27	implemented	implement	VERB
taxlaw-2824	184	28	by	by	ADP
taxlaw-2824	184	29	over	over	ADP
taxlaw-2824	184	30	150	150	NUM
taxlaw-2824	184	31	countries	country	NOUN
taxlaw-2824	184	32	and	and	CCONJ
taxlaw-2824	184	33	in	in	ADP
taxlaw-2824	184	34	33	33	NUM
taxlaw-2824	184	35	of	of	ADP
taxlaw-2824	184	36	the	the	DET
taxlaw-2824	184	37	34	34	NUM
taxlaw-2824	184	38	oecd	oecd	PROPN
taxlaw-2824	184	39	countries	country	NOUN
taxlaw-2824	184	40	.	.	PUNCT
taxlaw-2824	185	1	"	"	PUNCT
taxlaw-2824	185	2	)	)	PUNCT
taxlaw-2824	185	3	;	;	PUNCT
taxlaw-2824	185	4	brooks	brooks	PROPN
taxlaw-2824	185	5	&	&	CCONJ
taxlaw-2824	185	6	hwong	hwong	PROPN
taxlaw-2824	185	7	,	,	PUNCT
taxlaw-2824	185	8	supra	supra	PROPN
taxlaw-2824	185	9	note	note	PROPN
taxlaw-2824	185	10	18	18	NUM
taxlaw-2824	185	11	,	,	PUNCT
taxlaw-2824	185	12	at	at	ADP
taxlaw-2824	185	13	793	793	NUM
taxlaw-2824	185	14	(	(	PUNCT
taxlaw-2824	185	15	indicating	indicate	VERB
taxlaw-2824	185	16	that	that	SCONJ
taxlaw-2824	185	17	"	"	PUNCT
taxlaw-2824	185	18	there	there	PRON
taxlaw-2824	185	19	will	will	AUX
taxlaw-2824	185	20	be	be	AUX
taxlaw-2824	185	21	a	a	DET
taxlaw-2824	185	22	shift	shift	NOUN
taxlaw-2824	185	23	to	to	PART
taxlaw-2824	185	24	immobile	immobile	ADJ
taxlaw-2824	185	25	and	and	CCONJ
taxlaw-2824	185	26	more	more	ADV
taxlaw-2824	185	27	regressive	regressive	ADJ
taxlaw-2824	185	28	tax	tax	NOUN
taxlaw-2824	185	29	bases	basis	NOUN
taxlaw-2824	185	30	such	such	ADJ
taxlaw-2824	185	31	as	as	ADP
taxlaw-2824	185	32	consumption	consumption	NOUN
taxlaw-2824	185	33	,	,	PUNCT
taxlaw-2824	185	34	payrolls	payroll	NOUN
taxlaw-2824	185	35	,	,	PUNCT
taxlaw-2824	185	36	and	and	CCONJ
taxlaw-2824	185	37	real	real	ADJ
taxlaw-2824	185	38	property	property	NOUN
taxlaw-2824	185	39	"	"	PUNCT
taxlaw-2824	185	40	)	)	PUNCT
taxlaw-2824	185	41	;	;	PUNCT
taxlaw-2824	185	42	avi	avi	NOUN
taxlaw-2824	185	43	-	-	PUNCT
taxlaw-2824	185	44	yonah	yonah	ADJ
taxlaw-2824	185	45	,	,	PUNCT
taxlaw-2824	185	46	tax	tax	NOUN
taxlaw-2824	185	47	convergence	convergence	NOUN
taxlaw-2824	185	48	and	and	CCONJ
taxlaw-2824	185	49	globalization	globalization	NOUN
taxlaw-2824	185	50	,	,	PUNCT
taxlaw-2824	185	51	supra	supra	PROPN
taxlaw-2824	185	52	note	note	PROPN
taxlaw-2824	185	53	18	18	NUM
taxlaw-2824	185	54	,	,	PUNCT
taxlaw-2824	185	55	at	at	ADP
taxlaw-2824	185	56	3–4	3–4	NUM
taxlaw-2824	185	57	(	(	PUNCT
taxlaw-2824	185	58	exploring	explore	VERB
taxlaw-2824	185	59	the	the	DET
taxlaw-2824	185	60	implications	implication	NOUN
taxlaw-2824	185	61	of	of	ADP
taxlaw-2824	185	62	tax	tax	NOUN
taxlaw-2824	185	63	-	-	PUNCT
taxlaw-2824	185	64	base	base	NOUN
taxlaw-2824	185	65	mobility	mobility	NOUN
taxlaw-2824	185	66	and	and	CCONJ
taxlaw-2824	185	67	noting	note	VERB
taxlaw-2824	185	68	that	that	SCONJ
taxlaw-2824	185	69	"	"	PUNCT
taxlaw-2824	185	70	[	[	X
taxlaw-2824	185	71	t]he	t]he	ADV
taxlaw-2824	185	72	shift	shift	NOUN
taxlaw-2824	185	73	to	to	ADP
taxlaw-2824	185	74	dual	dual	ADJ
taxlaw-2824	185	75	income	income	NOUN
taxlaw-2824	185	76	taxes	taxis	NOUN
taxlaw-2824	185	77	and	and	CCONJ
taxlaw-2824	185	78	the	the	DET
taxlaw-2824	185	79	shift	shift	NOUN
taxlaw-2824	185	80	in	in	ADP
taxlaw-2824	185	81	the	the	DET
taxlaw-2824	185	82	corporate	corporate	ADJ
taxlaw-2824	185	83	tax	tax	NOUN
taxlaw-2824	185	84	from	from	ADP
taxlaw-2824	185	85	production	production	NOUN
taxlaw-2824	185	86	to	to	ADP
taxlaw-2824	185	87	consumption	consumption	NOUN
taxlaw-2824	185	88	locations	location	NOUN
taxlaw-2824	185	89	reflect	reflect	VERB
taxlaw-2824	185	90	the	the	DET
taxlaw-2824	185	91	same	same	ADJ
taxlaw-2824	185	92	concern	concern	NOUN
taxlaw-2824	185	93	about	about	ADP
taxlaw-2824	185	94	the	the	DET
taxlaw-2824	185	95	vanishing	vanishing	NOUN
taxlaw-2824	185	96	[	[	X
taxlaw-2824	185	97	income	income	NOUN
taxlaw-2824	185	98	tax	tax	NOUN
taxlaw-2824	185	99	]	]	X
taxlaw-2824	185	100	base	base	NOUN
taxlaw-2824	185	101	"	"	PUNCT
taxlaw-2824	185	102	)	)	PUNCT
taxlaw-2824	185	103	.	.	PUNCT
taxlaw-2824	186	1	35	35	NUM
taxlaw-2824	186	2	oecd	oecd	NOUN
taxlaw-2824	186	3	,	,	PUNCT
taxlaw-2824	186	4	tax	tax	NOUN
taxlaw-2824	186	5	reform	reform	NOUN
taxlaw-2824	186	6	trends	trend	NOUN
taxlaw-2824	186	7	in	in	ADP
taxlaw-2824	186	8	oecd	oecd	PROPN
taxlaw-2824	186	9	countries	country	NOUN
taxlaw-2824	186	10	3	3	NUM
taxlaw-2824	186	11	(	(	PUNCT
taxlaw-2824	186	12	2011	2011	NUM
taxlaw-2824	186	13	)	)	PUNCT
taxlaw-2824	186	14	,	,	PUNCT
taxlaw-2824	186	15	available	available	ADJ
taxlaw-2824	186	16	at	at	ADP
taxlaw-2824	186	17	http://www.oecd.org/ctp/48193734.pdf	http://www.oecd.org/ctp/48193734.pdf	PROPN
taxlaw-2824	186	18	importantly	importantly	ADV
taxlaw-2824	186	19	,	,	PUNCT
taxlaw-2824	186	20	broadening	broaden	VERB
taxlaw-2824	186	21	the	the	DET
taxlaw-2824	186	22	tax	tax	NOUN
taxlaw-2824	186	23	base	base	NOUN
taxlaw-2824	186	24	is	be	AUX
taxlaw-2824	186	25	not	not	PART
taxlaw-2824	186	26	necessarily	necessarily	ADV
taxlaw-2824	186	27	beneficial	beneficial	ADJ
taxlaw-2824	186	28	in	in	ADP
taxlaw-2824	186	29	the	the	DET
taxlaw-2824	186	30	competition	competition	NOUN
taxlaw-2824	186	31	for	for	ADP
taxlaw-2824	186	32	investments	investment	NOUN
taxlaw-2824	186	33	because	because	SCONJ
taxlaw-2824	186	34	this	this	PRON
taxlaw-2824	186	35	generally	generally	ADV
taxlaw-2824	186	36	raises	raise	VERB
taxlaw-2824	186	37	the	the	DET
taxlaw-2824	186	38	effective	effective	ADJ
taxlaw-2824	186	39	tax	tax	NOUN
taxlaw-2824	186	40	rate	rate	NOUN
taxlaw-2824	186	41	.	.	PUNCT
taxlaw-2824	187	1	a	a	DET
taxlaw-2824	187	2	lower	low	ADJ
taxlaw-2824	187	3	rate	rate	NOUN
taxlaw-2824	187	4	broader	broad	ADJ
taxlaw-2824	187	5	base	base	NOUN
taxlaw-2824	187	6	tax	tax	NOUN
taxlaw-2824	187	7	,	,	PUNCT
taxlaw-2824	187	8	however	however	ADV
taxlaw-2824	187	9	,	,	PUNCT
taxlaw-2824	187	10	may	may	AUX
taxlaw-2824	187	11	lead	lead	VERB
taxlaw-2824	187	12	to	to	ADP
taxlaw-2824	187	13	a	a	DET
taxlaw-2824	187	14	shift	shift	NOUN
taxlaw-2824	187	15	in	in	ADP
taxlaw-2824	187	16	reported	report	VERB
taxlaw-2824	187	17	income	income	NOUN
taxlaw-2824	187	18	,	,	PUNCT
taxlaw-2824	187	19	which	which	PRON
taxlaw-2824	187	20	is	be	AUX
taxlaw-2824	187	21	more	more	ADV
taxlaw-2824	187	22	sensitive	sensitive	ADJ
taxlaw-2824	187	23	to	to	ADP
taxlaw-2824	187	24	the	the	DET
taxlaw-2824	187	25	statutory	statutory	ADJ
taxlaw-2824	187	26	tax	tax	NOUN
taxlaw-2824	187	27	rate	rate	NOUN
taxlaw-2824	187	28	than	than	ADP
taxlaw-2824	187	29	real	real	ADJ
taxlaw-2824	187	30	investments	investment	NOUN
taxlaw-2824	187	31	.	.	PUNCT
taxlaw-2824	188	1	see	see	VERB
taxlaw-2824	188	2	toder	toder	NOUN
taxlaw-2824	188	3	,	,	PUNCT
taxlaw-2824	188	4	supra	supra	PROPN
taxlaw-2824	188	5	note	note	NOUN
taxlaw-2824	188	6	28	28	NUM
taxlaw-2824	188	7	.	.	PUNCT
taxlaw-2824	189	1	see	see	VERB
taxlaw-2824	189	2	also	also	ADV
taxlaw-2824	189	3	michael	michael	PROPN
taxlaw-2824	189	4	keen	keen	PROPN
taxlaw-2824	189	5	,	,	PUNCT
taxlaw-2824	189	6	tax	tax	NOUN
taxlaw-2824	189	7	competition	competition	NOUN
taxlaw-2824	189	8	,	,	PUNCT
taxlaw-2824	189	9	in	in	ADP
taxlaw-2824	189	10	new	new	ADJ
taxlaw-2824	189	11	palgrave	palgrave	ADJ
taxlaw-2824	189	12	dictionary	dictionary	NOUN
taxlaw-2824	189	13	of	of	ADP
taxlaw-2824	189	14	economics	economic	NOUN
taxlaw-2824	189	15	(	(	PUNCT
taxlaw-2824	189	16	2008	2008	NUM
taxlaw-2824	189	17	)	)	PUNCT
taxlaw-2824	189	18	;	;	PUNCT
taxlaw-2824	189	19	michael	michael	PROPN
taxlaw-2824	189	20	devereux	devereux	PROPN
taxlaw-2824	189	21	,	,	PUNCT
taxlaw-2824	189	22	ben	ben	PROPN
taxlaw-2824	189	23	lockwood	lockwood	PROPN
taxlaw-2824	189	24	,	,	PUNCT
taxlaw-2824	189	25	&	&	CCONJ
taxlaw-2824	189	26	michaela	michaela	PROPN
taxlaw-2824	189	27	redoano	redoano	PROPN
taxlaw-2824	189	28	,	,	PUNCT
taxlaw-2824	189	29	capital	capital	NOUN
taxlaw-2824	189	30	account	account	NOUN
taxlaw-2824	189	31	liberalization	liberalization	NOUN
taxlaw-2824	189	32	and	and	CCONJ
taxlaw-2824	189	33	corporate	corporate	ADJ
taxlaw-2824	189	34	tax	tax	NOUN
taxlaw-2824	189	35	(	(	PUNCT
taxlaw-2824	190	1	imf	imf	PROPN
taxlaw-2824	190	2	working	working	PROPN
taxlaw-2824	190	3	paper	paper	NOUN
taxlaw-2824	190	4	no	no	INTJ
taxlaw-2824	190	5	.	.	PUNCT
taxlaw-2824	191	1	03/180	03/180	PROPN
taxlaw-2824	191	2	,	,	PUNCT
taxlaw-2824	191	3	2003	2003	NUM
taxlaw-2824	191	4	)	)	PUNCT
taxlaw-2824	191	5	,	,	PUNCT
taxlaw-2824	191	6	available	available	ADJ
taxlaw-2824	191	7	at	at	ADP
taxlaw-2824	191	8	http://www.imf.org/external/index.htm	http://www.imf.org/external/index.htm	PROPN
taxlaw-2824	191	9	(	(	PUNCT
taxlaw-2824	191	10	demonstrating	demonstrate	VERB
taxlaw-2824	191	11	how	how	SCONJ
taxlaw-2824	191	12	capital	capital	NOUN
taxlaw-2824	191	13	account	account	NOUN
taxlaw-2824	191	14	liberalization	liberalization	NOUN
taxlaw-2824	191	15	,	,	PUNCT
taxlaw-2824	191	16	in	in	ADP
taxlaw-2824	191	17	particular	particular	ADJ
taxlaw-2824	191	18	,	,	PUNCT
taxlaw-2824	191	19	tends	tend	VERB
taxlaw-2824	191	20	to	to	PART
taxlaw-2824	191	21	lead	lead	VERB
taxlaw-2824	191	22	to	to	ADP
taxlaw-2824	191	23	lower	low	ADJ
taxlaw-2824	191	24	corporate	corporate	ADJ
taxlaw-2824	191	25	tax	tax	NOUN
taxlaw-2824	191	26	rates	rate	NOUN
taxlaw-2824	191	27	and	and	CCONJ
taxlaw-2824	191	28	increases	increase	VERB
taxlaw-2824	191	29	strategic	strategic	ADJ
taxlaw-2824	191	30	interactions	interaction	NOUN
taxlaw-2824	191	31	among	among	ADP
taxlaw-2824	191	32	countries	country	NOUN
taxlaw-2824	191	33	)	)	PUNCT
taxlaw-2824	191	34	.	.	PUNCT
taxlaw-2824	192	1	36	36	NUM
taxlaw-2824	192	2	note	note	NOUN
taxlaw-2824	192	3	,	,	PUNCT
taxlaw-2824	192	4	however	however	ADV
taxlaw-2824	192	5	,	,	PUNCT
taxlaw-2824	192	6	that	that	SCONJ
taxlaw-2824	192	7	personal	personal	ADJ
taxlaw-2824	192	8	rates	rate	NOUN
taxlaw-2824	192	9	have	have	AUX
taxlaw-2824	192	10	been	be	AUX
taxlaw-2824	192	11	undergoing	undergo	VERB
taxlaw-2824	192	12	a	a	DET
taxlaw-2824	192	13	process	process	NOUN
taxlaw-2824	192	14	of	of	ADP
taxlaw-2824	192	15	"	"	PUNCT
taxlaw-2824	192	16	flattening	flattening	NOUN
taxlaw-2824	192	17	"	"	PUNCT
taxlaw-2824	192	18	over	over	ADP
taxlaw-2824	192	19	approximately	approximately	ADV
taxlaw-2824	192	20	the	the	DET
taxlaw-2824	192	21	past	past	ADJ
taxlaw-2824	192	22	20	20	NUM
taxlaw-2824	192	23	years	year	NOUN
taxlaw-2824	192	24	,	,	PUNCT
taxlaw-2824	192	25	while	while	SCONJ
taxlaw-2824	192	26	the	the	DET
taxlaw-2824	192	27	reduction	reduction	NOUN
taxlaw-2824	192	28	in	in	ADP
taxlaw-2824	192	29	marginal	marginal	ADJ
taxlaw-2824	192	30	personal	personal	ADJ
taxlaw-2824	192	31	and	and	CCONJ
taxlaw-2824	192	32	corporate	corporate	ADJ
taxlaw-2824	192	33	rates	rate	NOUN
taxlaw-2824	192	34	has	have	AUX
taxlaw-2824	192	35	been	be	AUX
taxlaw-2824	192	36	evident	evident	ADJ
taxlaw-2824	192	37	for	for	ADP
taxlaw-2824	192	38	a	a	DET
taxlaw-2824	192	39	period	period	NOUN
taxlaw-2824	192	40	of	of	ADP
taxlaw-2824	192	41	about	about	ADV
taxlaw-2824	192	42	30	30	NUM
taxlaw-2824	192	43	years	year	NOUN
taxlaw-2824	192	44	.	.	PUNCT
taxlaw-2824	193	1	brooks	brooks	PROPN
taxlaw-2824	193	2	&	&	CCONJ
taxlaw-2824	193	3	hwong	hwong	PROPN
taxlaw-2824	193	4	,	,	PUNCT
taxlaw-2824	193	5	supra	supra	PROPN
taxlaw-2824	193	6	note	note	PROPN
taxlaw-2824	193	7	18	18	NUM
taxlaw-2824	193	8	,	,	PUNCT
taxlaw-2824	193	9	at	at	ADP
taxlaw-2824	193	10	802–14	802–14	NOUN
taxlaw-2824	193	11	.	.	PUNCT
taxlaw-2824	194	1	for	for	ADP
taxlaw-2824	194	2	an	an	DET
taxlaw-2824	194	3	argument	argument	NOUN
taxlaw-2824	194	4	suggesting	suggest	VERB
taxlaw-2824	194	5	that	that	SCONJ
taxlaw-2824	194	6	over	over	ADP
taxlaw-2824	194	7	a	a	DET
taxlaw-2824	194	8	longer	long	ADJ
taxlaw-2824	194	9	-	-	PUNCT
taxlaw-2824	194	10	term	term	NOUN
taxlaw-2824	194	11	perspective	perspective	NOUN
taxlaw-2824	194	12	no	no	DET
taxlaw-2824	194	13	convergence	convergence	NOUN
taxlaw-2824	194	14	of	of	ADP
taxlaw-2824	194	15	nominal	nominal	ADJ
taxlaw-2824	194	16	corporate	corporate	ADJ
taxlaw-2824	194	17	tax	tax	NOUN
taxlaw-2824	194	18	rates	rate	NOUN
taxlaw-2824	194	19	can	can	AUX
taxlaw-2824	194	20	be	be	AUX
taxlaw-2824	194	21	seen	see	VERB
taxlaw-2824	194	22	,	,	PUNCT
taxlaw-2824	194	23	see	see	VERB
taxlaw-2824	194	24	omri	omri	PROPN
taxlaw-2824	194	25	marian	marian	PROPN
taxlaw-2824	194	26	,	,	PUNCT
taxlaw-2824	194	27	do	do	AUX
taxlaw-2824	194	28	tax	tax	NOUN
taxlaw-2824	194	29	laws	law	NOUN
taxlaw-2824	194	30	truly	truly	ADV
taxlaw-2824	194	31	converge	converge	VERB
taxlaw-2824	194	32	?	?	PUNCT
taxlaw-2824	195	1	a	a	DET
taxlaw-2824	195	2	case	case	NOUN
taxlaw-2824	195	3	study	study	NOUN
taxlaw-2824	195	4	of	of	ADP
taxlaw-2824	195	5	corporate	corporate	ADJ
taxlaw-2824	195	6	tax	tax	NOUN
taxlaw-2824	195	7	rates	rate	NOUN
taxlaw-2824	195	8	in	in	ADP
taxlaw-2824	195	9	11	11	NUM
taxlaw-2824	195	10	industrialized	industrialize	VERB
taxlaw-2824	195	11	countries	country	NOUN
taxlaw-2824	195	12	,	,	PUNCT
taxlaw-2824	195	13	in	in	ADP
taxlaw-2824	195	14	the	the	DET
taxlaw-2824	195	15	discursive	discursive	ADJ
taxlaw-2824	195	16	failure	failure	NOUN
taxlaw-2824	195	17	in	in	ADP
taxlaw-2824	195	18	comparative	comparative	ADJ
taxlaw-2824	195	19	tax	tax	NOUN
taxlaw-2824	195	20	law	law	NOUN
taxlaw-2824	195	21	,	,	PUNCT
taxlaw-2824	195	22	121	121	NUM
taxlaw-2824	195	23	,	,	PUNCT
taxlaw-2824	195	24	137–43	137–43	X
taxlaw-2824	195	25	(	(	PUNCT
taxlaw-2824	195	26	unpublished	unpublished	ADJ
taxlaw-2824	195	27	s.j.d	s.j.d	NOUN
taxlaw-2824	195	28	.	.	PUNCT
taxlaw-2824	196	1	thesis	thesis	NOUN
taxlaw-2824	196	2	presented	present	VERB
taxlaw-2824	196	3	at	at	ADP
taxlaw-2824	196	4	the	the	DET
taxlaw-2824	196	5	university	university	PROPN
taxlaw-2824	196	6	of	of	ADP
taxlaw-2824	196	7	michigan	michigan	PROPN
taxlaw-2824	196	8	law	law	PROPN
taxlaw-2824	196	9	school	school	NOUN
taxlaw-2824	196	10	)	)	PUNCT
taxlaw-2824	196	11	(	(	PUNCT
taxlaw-2824	196	12	2009	2009	NUM
taxlaw-2824	196	13	)	)	PUNCT
taxlaw-2824	196	14	.	.	PUNCT
taxlaw-2824	197	1	37	37	NUM
taxlaw-2824	197	2	oecd	oecd	PROPN
taxlaw-2824	197	3	,	,	PUNCT
taxlaw-2824	197	4	supra	supra	PROPN
taxlaw-2824	197	5	note	note	PROPN
taxlaw-2824	197	6	35	35	NUM
taxlaw-2824	197	7	,	,	PUNCT
taxlaw-2824	197	8	at	at	ADP
taxlaw-2824	197	9	3	3	NUM
taxlaw-2824	197	10	.	.	PUNCT
taxlaw-2824	197	11	see	see	VERB
taxlaw-2824	197	12	also	also	ADV
taxlaw-2824	197	13	i	i	PROPN
taxlaw-2824	197	14	d.	d.	PROPN
taxlaw-2824	197	15	at	at	ADP
taxlaw-2824	197	16	4	4	NUM
taxlaw-2824	197	17	,	,	PUNCT
taxlaw-2824	197	18	fig.1	fig.1	PROPN
taxlaw-2824	197	19	(	(	PUNCT
taxlaw-2824	197	20	"	"	PUNCT
taxlaw-2824	197	21	the	the	DET
taxlaw-2824	197	22	trend	trend	NOUN
taxlaw-2824	197	23	toward	toward	ADP
taxlaw-2824	197	24	reduced	reduce	VERB
taxlaw-2824	197	25	[	[	PUNCT
taxlaw-2824	197	26	personal	personal	ADJ
taxlaw-2824	197	27	income	income	NOUN
taxlaw-2824	197	28	]	]	X
taxlaw-2824	197	29	marginal	marginal	ADJ
taxlaw-2824	197	30	tax	tax	NOUN
taxlaw-2824	197	31	rates	rate	NOUN
taxlaw-2824	197	32	started	start	VERB
taxlaw-2824	197	33	in	in	ADP
taxlaw-2824	197	34	the	the	DET
taxlaw-2824	197	35	mid-1980s	mid-1980	NOUN
taxlaw-2824	197	36	in	in	ADP
taxlaw-2824	197	37	most	most	ADJ
taxlaw-2824	197	38	countries	country	NOUN
taxlaw-2824	197	39	,	,	PUNCT
taxlaw-2824	197	40	with	with	ADP
taxlaw-2824	197	41	the	the	DET
taxlaw-2824	197	42	u.s	u.s	PROPN
taxlaw-2824	197	43	.	.	PROPN
taxlaw-2824	197	44	reforms	reform	NOUN
taxlaw-2824	197	45	of	of	ADP
taxlaw-2824	197	46	1986	1986	NUM
taxlaw-2824	197	47	being	be	AUX
taxlaw-2824	197	48	particularly	particularly	ADV
taxlaw-2824	197	49	influential	influential	ADJ
taxlaw-2824	197	50	.	.	PUNCT
taxlaw-2824	198	1	in	in	ADP
taxlaw-2824	198	2	the	the	DET
taxlaw-2824	198	3	late	late	ADJ
taxlaw-2824	198	4	1970s	1970	NOUN
taxlaw-2824	198	5	it	it	PRON
taxlaw-2824	198	6	was	be	AUX
taxlaw-2824	198	7	not	not	PART
taxlaw-2824	198	8	uncommon	uncommon	ADJ
taxlaw-2824	198	9	to	to	PART
taxlaw-2824	198	10	find	find	VERB
taxlaw-2824	198	11	top	top	ADJ
taxlaw-2824	198	12	marginal	marginal	ADJ
taxlaw-2824	198	13	personal	personal	ADJ
taxlaw-2824	198	14	income	income	NOUN
taxlaw-2824	198	15	tax	tax	NOUN
taxlaw-2824	198	16	rates	rate	NOUN
taxlaw-2824	198	17	above	above	ADP
taxlaw-2824	198	18	70	70	NUM
taxlaw-2824	198	19	%	%	NOUN
taxlaw-2824	198	20	,	,	PUNCT
taxlaw-2824	198	21	while	while	SCONJ
taxlaw-2824	198	22	these	these	DET
taxlaw-2824	198	23	rates	rate	NOUN
taxlaw-2824	198	24	are	be	AUX
taxlaw-2824	198	25	now	now	ADV
taxlaw-2824	198	26	well	well	ADV
taxlaw-2824	198	27	below	below	ADP
taxlaw-2824	198	28	50	50	NUM
taxlaw-2824	198	29	%	%	NOUN
taxlaw-2824	198	30	in	in	ADP
taxlaw-2824	198	31	a	a	DET
taxlaw-2824	198	32	majority	majority	NOUN
taxlaw-2824	198	33	of	of	ADP
taxlaw-2824	198	34	oecd	oecd	PROPN
taxlaw-2824	198	35	countries	country	NOUN
taxlaw-2824	198	36	.	.	PUNCT
taxlaw-2824	199	1	"	"	PUNCT
taxlaw-2824	199	2	)	)	PUNCT
taxlaw-2824	199	3	.	.	PUNCT
taxlaw-2824	200	1	216	216	NUM
taxlaw-2824	200	2	columbia	columbia	PROPN
taxlaw-2824	200	3	journal	journal	PROPN
taxlaw-2824	200	4	of	of	ADP
taxlaw-2824	200	5	tax	tax	NOUN
taxlaw-2824	200	6	law	law	NOUN
taxlaw-2824	200	7	[	[	X
taxlaw-2824	200	8	vol.5:207	vol.5:207	NOUN
taxlaw-2824	200	9	for	for	ADP
taxlaw-2824	200	10	oecd	oecd	PROPN
taxlaw-2824	200	11	member	member	NOUN
taxlaw-2824	200	12	countries	country	NOUN
taxlaw-2824	200	13	.	.	PUNCT
taxlaw-2824	201	1	the	the	DET
taxlaw-2824	201	2	u.s	u.s	PROPN
taxlaw-2824	201	3	.	.	PROPN
taxlaw-2824	201	4	statutory	statutory	ADJ
taxlaw-2824	201	5	corporate	corporate	ADJ
taxlaw-2824	201	6	tax	tax	NOUN
taxlaw-2824	201	7	rate	rate	NOUN
taxlaw-2824	201	8	dropped	drop	VERB
taxlaw-2824	201	9	from	from	ADP
taxlaw-2824	201	10	50	50	NUM
taxlaw-2824	201	11	%	%	NOUN
taxlaw-2824	201	12	in	in	ADP
taxlaw-2824	201	13	1981	1981	NUM
taxlaw-2824	201	14	to	to	PART
taxlaw-2824	201	15	close	close	VERB
taxlaw-2824	201	16	to	to	PART
taxlaw-2824	201	17	40	40	NUM
taxlaw-2824	201	18	%	%	NOUN
taxlaw-2824	201	19	in	in	ADP
taxlaw-2824	201	20	2009	2009	NUM
taxlaw-2824	201	21	,	,	PUNCT
taxlaw-2824	201	22	while	while	SCONJ
taxlaw-2824	201	23	oecd	oecd	PROPN
taxlaw-2824	201	24	member	member	NOUN
taxlaw-2824	201	25	countries	country	NOUN
taxlaw-2824	201	26	experienced	experience	VERB
taxlaw-2824	201	27	a	a	DET
taxlaw-2824	201	28	decrease	decrease	NOUN
taxlaw-2824	201	29	in	in	ADP
taxlaw-2824	201	30	median	median	ADJ
taxlaw-2824	201	31	and	and	CCONJ
taxlaw-2824	201	32	average	average	ADJ
taxlaw-2824	201	33	rates	rate	NOUN
taxlaw-2824	201	34	from	from	ADP
taxlaw-2824	201	35	approximately	approximately	ADV
taxlaw-2824	201	36	47	47	NUM
taxlaw-2824	201	37	%	%	NOUN
taxlaw-2824	201	38	in	in	ADP
taxlaw-2824	201	39	1981	1981	NUM
taxlaw-2824	201	40	to	to	ADP
taxlaw-2824	201	41	about	about	ADV
taxlaw-2824	201	42	28	28	NUM
taxlaw-2824	201	43	%	%	NOUN
taxlaw-2824	201	44	in	in	ADP
taxlaw-2824	201	45	2009.38	2009.38	NUM
taxlaw-2824	201	46	likewise	likewise	ADV
taxlaw-2824	201	47	,	,	PUNCT
taxlaw-2824	201	48	according	accord	VERB
taxlaw-2824	201	49	to	to	ADP
taxlaw-2824	201	50	the	the	DET
taxlaw-2824	201	51	international	international	ADJ
taxlaw-2824	201	52	monetary	monetary	ADJ
taxlaw-2824	201	53	fund	fund	NOUN
taxlaw-2824	201	54	(	(	PUNCT
taxlaw-2824	201	55	imf	imf	PROPN
taxlaw-2824	201	56	)	)	PUNCT
taxlaw-2824	201	57	globalization	globalization	NOUN
taxlaw-2824	201	58	,	,	PUNCT
taxlaw-2824	201	59	financial	financial	ADJ
taxlaw-2824	201	60	markets	market	NOUN
taxlaw-2824	201	61	,	,	PUNCT
taxlaw-2824	201	62	and	and	CCONJ
taxlaw-2824	201	63	fiscal	fiscal	ADJ
taxlaw-2824	201	64	policy	policy	NOUN
taxlaw-2824	201	65	report	report	NOUN
taxlaw-2824	201	66	,	,	PUNCT
taxlaw-2824	201	67	since	since	SCONJ
taxlaw-2824	201	68	the	the	DET
taxlaw-2824	201	69	mid-1980s	mid-1980s	NUM
taxlaw-2824	201	70	statutory	statutory	ADJ
taxlaw-2824	201	71	corporate	corporate	ADJ
taxlaw-2824	201	72	tax	tax	NOUN
taxlaw-2824	201	73	rates	rate	NOUN
taxlaw-2824	201	74	in	in	ADP
taxlaw-2824	201	75	industrial	industrial	ADJ
taxlaw-2824	201	76	countries	country	NOUN
taxlaw-2824	201	77	have	have	AUX
taxlaw-2824	201	78	declined	decline	VERB
taxlaw-2824	201	79	from	from	ADP
taxlaw-2824	201	80	an	an	DET
taxlaw-2824	201	81	average	average	NOUN
taxlaw-2824	201	82	of	of	ADP
taxlaw-2824	201	83	about	about	ADV
taxlaw-2824	201	84	45	45	NUM
taxlaw-2824	201	85	percent	percent	NOUN
taxlaw-2824	201	86	in	in	ADP
taxlaw-2824	201	87	1982	1982	NUM
taxlaw-2824	201	88	to	to	ADP
taxlaw-2824	201	89	approximately	approximately	ADV
taxlaw-2824	201	90	35	35	NUM
taxlaw-2824	201	91	percent	percent	NOUN
taxlaw-2824	201	92	in	in	ADP
taxlaw-2824	201	93	2004	2004	NUM
taxlaw-2824	201	94	,	,	PUNCT
taxlaw-2824	201	95	with	with	ADP
taxlaw-2824	201	96	a	a	DET
taxlaw-2824	201	97	similar	similar	ADJ
taxlaw-2824	201	98	downward	downward	ADJ
taxlaw-2824	201	99	trend	trend	NOUN
taxlaw-2824	201	100	in	in	ADP
taxlaw-2824	201	101	effective	effective	ADJ
taxlaw-2824	201	102	rates.39	rates.39	NOUN
taxlaw-2824	201	103	despite	despite	SCONJ
taxlaw-2824	201	104	drastic	drastic	ADJ
taxlaw-2824	201	105	reductions	reduction	NOUN
taxlaw-2824	201	106	in	in	ADP
taxlaw-2824	201	107	corporate	corporate	ADJ
taxlaw-2824	201	108	income	income	NOUN
taxlaw-2824	201	109	tax	tax	NOUN
taxlaw-2824	201	110	rates	rate	NOUN
taxlaw-2824	201	111	,	,	PUNCT
taxlaw-2824	201	112	evidence	evidence	NOUN
taxlaw-2824	201	113	for	for	ADP
taxlaw-2824	201	114	the	the	DET
taxlaw-2824	201	115	period	period	NOUN
taxlaw-2824	201	116	from	from	ADP
taxlaw-2824	201	117	1965	1965	NUM
taxlaw-2824	201	118	to	to	ADP
taxlaw-2824	201	119	2010	2010	NUM
taxlaw-2824	201	120	shows	show	VERB
taxlaw-2824	201	121	that	that	SCONJ
taxlaw-2824	201	122	,	,	PUNCT
taxlaw-2824	201	123	over	over	ADP
taxlaw-2824	201	124	time	time	NOUN
taxlaw-2824	201	125	,	,	PUNCT
taxlaw-2824	201	126	total	total	ADJ
taxlaw-2824	201	127	oecd	oecd	PROPN
taxlaw-2824	201	128	corporate	corporate	ADJ
taxlaw-2824	201	129	revenues	revenue	NOUN
taxlaw-2824	201	130	as	as	ADP
taxlaw-2824	201	131	a	a	DET
taxlaw-2824	201	132	percentage	percentage	NOUN
taxlaw-2824	201	133	of	of	ADP
taxlaw-2824	201	134	total	total	ADJ
taxlaw-2824	201	135	receipts	receipt	NOUN
taxlaw-2824	201	136	not	not	PART
taxlaw-2824	201	137	only	only	ADV
taxlaw-2824	201	138	remained	remain	VERB
taxlaw-2824	201	139	stable	stable	ADJ
taxlaw-2824	201	140	but	but	CCONJ
taxlaw-2824	201	141	,	,	PUNCT
taxlaw-2824	201	142	in	in	ADP
taxlaw-2824	201	143	fact	fact	NOUN
taxlaw-2824	201	144	,	,	PUNCT
taxlaw-2824	201	145	slightly	slightly	ADV
taxlaw-2824	201	146	increased	increase	VERB
taxlaw-2824	201	147	.	.	PUNCT
taxlaw-2824	202	1	40	40	NUM
taxlaw-2824	202	2	notwithstanding	notwithstanding	ADP
taxlaw-2824	202	3	the	the	DET
taxlaw-2824	202	4	significance	significance	NOUN
taxlaw-2824	202	5	of	of	ADP
taxlaw-2824	202	6	this	this	DET
taxlaw-2824	202	7	finding	finding	NOUN
taxlaw-2824	202	8	,	,	PUNCT
taxlaw-2824	202	9	even	even	ADV
taxlaw-2824	202	10	though	though	SCONJ
taxlaw-2824	202	11	corporate	corporate	ADJ
taxlaw-2824	202	12	tax	tax	NOUN
taxlaw-2824	202	13	revenues	revenue	NOUN
taxlaw-2824	202	14	may	may	AUX
taxlaw-2824	202	15	appear	appear	VERB
taxlaw-2824	202	16	robust	robust	ADJ
taxlaw-2824	202	17	,	,	PUNCT
taxlaw-2824	202	18	they	they	PRON
taxlaw-2824	202	19	could	could	AUX
taxlaw-2824	202	20	easily	easily	ADV
taxlaw-2824	202	21	decline	decline	VERB
taxlaw-2824	202	22	if	if	SCONJ
taxlaw-2824	202	23	tax	tax	NOUN
taxlaw-2824	202	24	competition	competition	NOUN
taxlaw-2824	202	25	intensifies	intensifie	NOUN
taxlaw-2824	202	26	,	,	PUNCT
taxlaw-2824	202	27	as	as	SCONJ
taxlaw-2824	202	28	globalization	globalization	NOUN
taxlaw-2824	202	29	might	might	AUX
taxlaw-2824	202	30	entail	entail	VERB
taxlaw-2824	202	31	.	.	PUNCT
taxlaw-2824	203	1	for	for	ADP
taxlaw-2824	203	2	example	example	NOUN
taxlaw-2824	203	3	,	,	PUNCT
taxlaw-2824	203	4	according	accord	VERB
taxlaw-2824	203	5	to	to	ADP
taxlaw-2824	203	6	jane	jane	PROPN
taxlaw-2824	203	7	gravelle	gravelle	PROPN
taxlaw-2824	203	8	,	,	PUNCT
taxlaw-2824	203	9	senior	senior	ADJ
taxlaw-2824	203	10	specialist	specialist	NOUN
taxlaw-2824	203	11	in	in	ADP
taxlaw-2824	203	12	economic	economic	ADJ
taxlaw-2824	203	13	38	38	NUM
taxlaw-2824	203	14	the	the	DET
taxlaw-2824	203	15	president	president	NOUN
taxlaw-2824	203	16	’s	’s	PART
taxlaw-2824	203	17	economic	economic	PROPN
taxlaw-2824	203	18	advisory	advisory	PROPN
taxlaw-2824	203	19	board	board	NOUN
taxlaw-2824	203	20	report	report	NOUN
taxlaw-2824	203	21	on	on	ADP
taxlaw-2824	203	22	tax	tax	NOUN
taxlaw-2824	203	23	reform	reform	NOUN
taxlaw-2824	203	24	options	option	NOUN
taxlaw-2824	203	25	:	:	PUNCT
taxlaw-2824	203	26	simplification	simplification	NOUN
taxlaw-2824	203	27	,	,	PUNCT
taxlaw-2824	203	28	compliance	compliance	NOUN
taxlaw-2824	203	29	,	,	PUNCT
taxlaw-2824	203	30	and	and	CCONJ
taxlaw-2824	203	31	corporate	corporate	ADJ
taxlaw-2824	203	32	taxation	taxation	NOUN
taxlaw-2824	203	33	68	68	NUM
taxlaw-2824	203	34	,	,	PUNCT
taxlaw-2824	203	35	fig	fig	NOUN
taxlaw-2824	203	36	.	.	PUNCT
taxlaw-2824	203	37	4	4	NUM
taxlaw-2824	203	38	(	(	PUNCT
taxlaw-2824	203	39	2010	2010	NUM
taxlaw-2824	203	40	)	)	PUNCT
taxlaw-2824	203	41	,	,	PUNCT
taxlaw-2824	203	42	available	available	ADJ
taxlaw-2824	203	43	at	at	ADP
taxlaw-2824	203	44	http://www.whitehouse.gov/sites/default/files/microsites/perab_tax_reform_report.pdf	http://www.whitehouse.gov/sites/default/files/microsites/perab_tax_reform_report.pdf	PROPN
taxlaw-2824	203	45	(	(	PUNCT
taxlaw-2824	203	46	exploring	explore	VERB
taxlaw-2824	203	47	the	the	DET
taxlaw-2824	203	48	combined	combined	ADJ
taxlaw-2824	203	49	federal	federal	ADJ
taxlaw-2824	203	50	and	and	CCONJ
taxlaw-2824	203	51	state	state	NOUN
taxlaw-2824	203	52	corporate	corporate	ADJ
taxlaw-2824	203	53	tax	tax	NOUN
taxlaw-2824	203	54	rate	rate	NOUN
taxlaw-2824	203	55	and	and	CCONJ
taxlaw-2824	203	56	explaining	explain	VERB
taxlaw-2824	203	57	that	that	SCONJ
taxlaw-2824	203	58	"	"	PUNCT
taxlaw-2824	203	59	as	as	ADP
taxlaw-2824	203	60	a	a	DET
taxlaw-2824	203	61	result	result	NOUN
taxlaw-2824	203	62	of	of	ADP
taxlaw-2824	203	63	these	these	DET
taxlaw-2824	203	64	differences	difference	NOUN
taxlaw-2824	203	65	between	between	ADP
taxlaw-2824	203	66	the	the	DET
taxlaw-2824	203	67	u.s	u.s	PROPN
taxlaw-2824	203	68	.	.	PROPN
taxlaw-2824	203	69	and	and	CCONJ
taxlaw-2824	203	70	the	the	DET
taxlaw-2824	203	71	oecd	oecd	PROPN
taxlaw-2824	203	72	countries	countries	PROPN
taxlaw-2824	203	73	,	,	PUNCT
taxlaw-2824	203	74	u.s	u.s	PROPN
taxlaw-2824	203	75	.	.	PROPN
taxlaw-2824	203	76	firms	firm	NOUN
taxlaw-2824	203	77	operating	operate	VERB
taxlaw-2824	203	78	abroad	abroad	ADV
taxlaw-2824	203	79	report	report	VERB
taxlaw-2824	203	80	that	that	SCONJ
taxlaw-2824	203	81	they	they	PRON
taxlaw-2824	203	82	often	often	ADV
taxlaw-2824	203	83	face	face	VERB
taxlaw-2824	203	84	higher	high	ADJ
taxlaw-2824	203	85	effective	effective	ADJ
taxlaw-2824	203	86	tax	tax	NOUN
taxlaw-2824	203	87	rates	rate	NOUN
taxlaw-2824	203	88	on	on	ADP
taxlaw-2824	203	89	their	their	PRON
taxlaw-2824	203	90	overseas	overseas	ADJ
taxlaw-2824	203	91	activities	activity	NOUN
taxlaw-2824	203	92	than	than	ADP
taxlaw-2824	203	93	foreign	foreign	ADJ
taxlaw-2824	203	94	competitor	competitor	NOUN
taxlaw-2824	203	95	firms	firm	NOUN
taxlaw-2824	203	96	.	.	PUNCT
taxlaw-2824	204	1	in	in	ADP
taxlaw-2824	204	2	addition	addition	NOUN
taxlaw-2824	204	3	to	to	ADP
taxlaw-2824	204	4	affecting	affect	VERB
taxlaw-2824	204	5	the	the	DET
taxlaw-2824	204	6	international	international	ADJ
taxlaw-2824	204	7	competitiveness	competitiveness	NOUN
taxlaw-2824	204	8	of	of	ADP
taxlaw-2824	204	9	u.s	u.s	PROPN
taxlaw-2824	204	10	.	.	PROPN
taxlaw-2824	204	11	firms	firm	NOUN
taxlaw-2824	204	12	,	,	PUNCT
taxlaw-2824	204	13	the	the	DET
taxlaw-2824	204	14	growing	grow	VERB
taxlaw-2824	204	15	gap	gap	NOUN
taxlaw-2824	204	16	between	between	ADP
taxlaw-2824	204	17	the	the	DET
taxlaw-2824	204	18	u.s	u.s	PROPN
taxlaw-2824	204	19	.	.	PROPN
taxlaw-2824	205	1	[	[	X
taxlaw-2824	205	2	statutory	statutory	ADJ
taxlaw-2824	205	3	]	]	X
taxlaw-2824	205	4	corporate	corporate	ADJ
taxlaw-2824	205	5	tax	tax	NOUN
taxlaw-2824	205	6	rate	rate	NOUN
taxlaw-2824	205	7	and	and	CCONJ
taxlaw-2824	205	8	the	the	DET
taxlaw-2824	205	9	corporate	corporate	ADJ
taxlaw-2824	205	10	tax	tax	NOUN
taxlaw-2824	205	11	rates	rate	NOUN
taxlaw-2824	205	12	of	of	ADP
taxlaw-2824	205	13	most	most	ADJ
taxlaw-2824	205	14	other	other	ADJ
taxlaw-2824	205	15	countries	country	NOUN
taxlaw-2824	205	16	generates	generate	VERB
taxlaw-2824	205	17	incentives	incentive	NOUN
taxlaw-2824	205	18	for	for	SCONJ
taxlaw-2824	205	19	u.s	u.s	PROPN
taxlaw-2824	205	20	.	.	PROPN
taxlaw-2824	205	21	corporations	corporation	NOUN
taxlaw-2824	205	22	to	to	PART
taxlaw-2824	205	23	shift	shift	VERB
taxlaw-2824	205	24	their	their	PRON
taxlaw-2824	205	25	income	income	NOUN
taxlaw-2824	205	26	and	and	CCONJ
taxlaw-2824	205	27	operations	operation	NOUN
taxlaw-2824	205	28	to	to	ADP
taxlaw-2824	205	29	foreign	foreign	ADJ
taxlaw-2824	205	30	locations	location	NOUN
taxlaw-2824	205	31	with	with	ADP
taxlaw-2824	205	32	lower	low	ADJ
taxlaw-2824	205	33	corporate	corporate	ADJ
taxlaw-2824	205	34	tax	tax	NOUN
taxlaw-2824	205	35	rates	rate	NOUN
taxlaw-2824	205	36	to	to	PART
taxlaw-2824	205	37	avoid	avoid	VERB
taxlaw-2824	205	38	u.s	u.s	PROPN
taxlaw-2824	205	39	.	.	PROPN
taxlaw-2824	205	40	taxes	taxis	NOUN
taxlaw-2824	205	41	.	.	PUNCT
taxlaw-2824	206	1	over	over	ADP
taxlaw-2824	206	2	time	time	NOUN
taxlaw-2824	206	3	as	as	SCONJ
taxlaw-2824	206	4	corporate	corporate	ADJ
taxlaw-2824	206	5	tax	tax	NOUN
taxlaw-2824	206	6	rates	rate	NOUN
taxlaw-2824	206	7	have	have	AUX
taxlaw-2824	206	8	fallen	fall	VERB
taxlaw-2824	206	9	around	around	ADP
taxlaw-2824	206	10	the	the	DET
taxlaw-2824	206	11	world	world	NOUN
taxlaw-2824	206	12	,	,	PUNCT
taxlaw-2824	206	13	these	these	DET
taxlaw-2824	206	14	incentives	incentive	NOUN
taxlaw-2824	206	15	have	have	AUX
taxlaw-2824	206	16	become	become	VERB
taxlaw-2824	206	17	stronger	strong	ADJ
taxlaw-2824	206	18	.	.	PUNCT
taxlaw-2824	207	1	"	"	PUNCT
taxlaw-2824	207	2	)	)	PUNCT
taxlaw-2824	207	3	.	.	PUNCT
taxlaw-2824	208	1	i	i	PRON
taxlaw-2824	208	2	d.	d.	PROPN
taxlaw-2824	208	3	at	at	ADP
taxlaw-2824	208	4	69	69	NUM
taxlaw-2824	208	5	;	;	PUNCT
taxlaw-2824	208	6	cf	cf	X
taxlaw-2824	208	7	.	.	PUNCT
taxlaw-2824	209	1	i	i	PRON
taxlaw-2824	209	2	d.	d.	PROPN
taxlaw-2824	209	3	at	at	ADP
taxlaw-2824	209	4	65	65	NUM
taxlaw-2824	209	5	(	(	PUNCT
taxlaw-2824	209	6	"	"	PUNCT
taxlaw-2824	209	7	the	the	DET
taxlaw-2824	209	8	united	united	PROPN
taxlaw-2824	209	9	states	states	PROPN
taxlaw-2824	209	10	has	have	VERB
taxlaw-2824	209	11	the	the	DET
taxlaw-2824	209	12	second	second	ADJ
taxlaw-2824	209	13	highest	high	ADJ
taxlaw-2824	209	14	statutory	statutory	ADJ
taxlaw-2824	209	15	corporate	corporate	ADJ
taxlaw-2824	209	16	income	income	NOUN
taxlaw-2824	209	17	tax	tax	NOUN
taxlaw-2824	209	18	rate	rate	NOUN
taxlaw-2824	209	19	in	in	ADP
taxlaw-2824	209	20	the	the	DET
taxlaw-2824	209	21	organization	organization	NOUN
taxlaw-2824	209	22	for	for	ADP
taxlaw-2824	209	23	economic	economic	ADJ
taxlaw-2824	209	24	co	co	NOUN
taxlaw-2824	209	25	-	-	NOUN
taxlaw-2824	209	26	operation	operation	NOUN
taxlaw-2824	209	27	and	and	CCONJ
taxlaw-2824	209	28	development	development	NOUN
taxlaw-2824	209	29	(	(	PUNCT
taxlaw-2824	209	30	oecd	oecd	PROPN
taxlaw-2824	209	31	)	)	PUNCT
taxlaw-2824	209	32	behind	behind	ADP
taxlaw-2824	209	33	japan	japan	PROPN
taxlaw-2824	209	34	.	.	PUNCT
taxlaw-2824	210	1	despite	despite	SCONJ
taxlaw-2824	210	2	the	the	DET
taxlaw-2824	210	3	high	high	ADJ
taxlaw-2824	210	4	statutory	statutory	ADJ
taxlaw-2824	210	5	rate	rate	NOUN
taxlaw-2824	210	6	,	,	PUNCT
taxlaw-2824	210	7	the	the	DET
taxlaw-2824	210	8	average	average	ADJ
taxlaw-2824	210	9	effective	effective	ADJ
taxlaw-2824	210	10	tax	tax	NOUN
taxlaw-2824	210	11	rate	rate	NOUN
taxlaw-2824	210	12	paid	pay	VERB
taxlaw-2824	210	13	by	by	ADP
taxlaw-2824	210	14	corporations	corporation	NOUN
taxlaw-2824	210	15	is	be	AUX
taxlaw-2824	210	16	close	close	ADJ
taxlaw-2824	210	17	to	to	ADP
taxlaw-2824	210	18	the	the	DET
taxlaw-2824	210	19	oecd	oecd	PROPN
taxlaw-2824	210	20	median	median	PROPN
taxlaw-2824	210	21	,	,	PUNCT
taxlaw-2824	210	22	and	and	CCONJ
taxlaw-2824	210	23	the	the	DET
taxlaw-2824	210	24	corporate	corporate	ADJ
taxlaw-2824	210	25	tax	tax	NOUN
taxlaw-2824	210	26	raises	raise	VERB
taxlaw-2824	210	27	relatively	relatively	ADV
taxlaw-2824	210	28	little	little	ADJ
taxlaw-2824	210	29	revenue	revenue	NOUN
taxlaw-2824	210	30	—	—	PUNCT
taxlaw-2824	210	31	the	the	DET
taxlaw-2824	210	32	fourth	fourth	ADJ
taxlaw-2824	210	33	lowest	low	ADJ
taxlaw-2824	210	34	in	in	ADP
taxlaw-2824	210	35	the	the	DET
taxlaw-2824	210	36	oecd	oecd	PROPN
taxlaw-2824	210	37	as	as	ADP
taxlaw-2824	210	38	a	a	DET
taxlaw-2824	210	39	share	share	NOUN
taxlaw-2824	210	40	of	of	ADP
taxlaw-2824	210	41	gdp	gdp	NOUN
taxlaw-2824	210	42	.	.	PUNCT
taxlaw-2824	210	43	"	"	PUNCT
taxlaw-2824	210	44	)	)	PUNCT
taxlaw-2824	210	45	.	.	PUNCT
taxlaw-2824	211	1	39	39	NUM
taxlaw-2824	211	2	imf	imf	PROPN
taxlaw-2824	211	3	,	,	PUNCT
taxlaw-2824	211	4	fiscal	fiscal	ADJ
taxlaw-2824	211	5	affairs	affair	NOUN
taxlaw-2824	211	6	department	department	PROPN
taxlaw-2824	211	7	,	,	PUNCT
taxlaw-2824	211	8	globalization	globalization	NOUN
taxlaw-2824	211	9	,	,	PUNCT
taxlaw-2824	211	10	financial	financial	ADJ
taxlaw-2824	211	11	markets	market	NOUN
taxlaw-2824	211	12	,	,	PUNCT
taxlaw-2824	211	13	and	and	CCONJ
taxlaw-2824	211	14	fiscal	fiscal	ADJ
taxlaw-2824	211	15	policy	policy	NOUN
taxlaw-2824	211	16	,	,	PUNCT
taxlaw-2824	211	17	international	international	ADJ
taxlaw-2824	211	18	monetary	monetary	ADJ
taxlaw-2824	211	19	fund	fund	NOUN
taxlaw-2824	211	20	6	6	NUM
taxlaw-2824	211	21	(	(	PUNCT
taxlaw-2824	211	22	2007	2007	NUM
taxlaw-2824	211	23	)	)	PUNCT
taxlaw-2824	211	24	,	,	PUNCT
taxlaw-2824	211	25	available	available	ADJ
taxlaw-2824	211	26	at	at	ADP
taxlaw-2824	211	27	http://www.imf.org/external/index.htm	http://www.imf.org/external/index.htm	PROPN
taxlaw-2824	211	28	(	(	PUNCT
taxlaw-2824	211	29	indicating	indicate	VERB
taxlaw-2824	211	30	,	,	PUNCT
taxlaw-2824	211	31	however	however	ADV
taxlaw-2824	211	32	,	,	PUNCT
taxlaw-2824	211	33	that	that	SCONJ
taxlaw-2824	211	34	not	not	PART
taxlaw-2824	211	35	all	all	DET
taxlaw-2824	211	36	countries	country	NOUN
taxlaw-2824	211	37	react	react	VERB
taxlaw-2824	211	38	to	to	ADP
taxlaw-2824	211	39	globalization	globalization	NOUN
taxlaw-2824	211	40	in	in	ADP
taxlaw-2824	211	41	a	a	DET
taxlaw-2824	211	42	similar	similar	ADJ
taxlaw-2824	211	43	manner	manner	NOUN
taxlaw-2824	211	44	,	,	PUNCT
taxlaw-2824	211	45	with	with	ADP
taxlaw-2824	211	46	some	some	DET
taxlaw-2824	211	47	countries	country	NOUN
taxlaw-2824	211	48	affected	affect	VERB
taxlaw-2824	211	49	more	more	ADV
taxlaw-2824	211	50	adversely	adversely	ADV
taxlaw-2824	211	51	than	than	ADP
taxlaw-2824	211	52	others	other	NOUN
taxlaw-2824	211	53	)	)	PUNCT
taxlaw-2824	211	54	.	.	PUNCT
taxlaw-2824	212	1	for	for	ADP
taxlaw-2824	212	2	example	example	NOUN
taxlaw-2824	212	3	,	,	PUNCT
taxlaw-2824	212	4	"	"	PUNCT
taxlaw-2824	212	5	the	the	DET
taxlaw-2824	212	6	decline	decline	NOUN
taxlaw-2824	212	7	[	[	X
taxlaw-2824	212	8	in	in	ADP
taxlaw-2824	212	9	corporate	corporate	ADJ
taxlaw-2824	212	10	tax	tax	NOUN
taxlaw-2824	212	11	rates	rate	NOUN
taxlaw-2824	212	12	]	]	PUNCT
taxlaw-2824	212	13	has	have	AUX
taxlaw-2824	212	14	been	be	AUX
taxlaw-2824	212	15	especially	especially	ADV
taxlaw-2824	212	16	pronounced	pronounce	VERB
taxlaw-2824	212	17	in	in	ADP
taxlaw-2824	212	18	some	some	DET
taxlaw-2824	212	19	eu	eu	PROPN
taxlaw-2824	212	20	countries	country	NOUN
taxlaw-2824	212	21	such	such	ADJ
taxlaw-2824	212	22	as	as	ADP
taxlaw-2824	212	23	austria	austria	PROPN
taxlaw-2824	212	24	,	,	PUNCT
taxlaw-2824	212	25	denmark	denmark	PROPN
taxlaw-2824	212	26	,	,	PUNCT
taxlaw-2824	212	27	finland	finland	PROPN
taxlaw-2824	212	28	,	,	PUNCT
taxlaw-2824	212	29	portugal	portugal	PROPN
taxlaw-2824	212	30	and	and	CCONJ
taxlaw-2824	212	31	sweden	sweden	ADJ
taxlaw-2824	212	32	,	,	PUNCT
taxlaw-2824	212	33	and	and	CCONJ
taxlaw-2824	212	34	also	also	ADV
taxlaw-2824	212	35	in	in	ADP
taxlaw-2824	212	36	emerging	emerge	VERB
taxlaw-2824	212	37	market	market	NOUN
taxlaw-2824	212	38	countries	country	NOUN
taxlaw-2824	212	39	in	in	ADP
taxlaw-2824	212	40	europe	europe	PROPN
taxlaw-2824	212	41	.	.	PUNCT
taxlaw-2824	212	42	.	.	PUNCT
taxlaw-2824	212	43	.	.	PUNCT
taxlaw-2824	213	1	the	the	DET
taxlaw-2824	213	2	evidence	evidence	NOUN
taxlaw-2824	213	3	for	for	ADP
taxlaw-2824	213	4	emerging	emerge	VERB
taxlaw-2824	213	5	markets	market	NOUN
taxlaw-2824	213	6	in	in	ADP
taxlaw-2824	213	7	asia	asia	PROPN
taxlaw-2824	213	8	and	and	CCONJ
taxlaw-2824	213	9	latin	latin	PROPN
taxlaw-2824	213	10	america	america	PROPN
taxlaw-2824	213	11	also	also	ADV
taxlaw-2824	213	12	suggests	suggest	VERB
taxlaw-2824	213	13	a	a	DET
taxlaw-2824	213	14	recent	recent	ADJ
taxlaw-2824	213	15	decline	decline	NOUN
taxlaw-2824	213	16	in	in	ADP
taxlaw-2824	213	17	corporate	corporate	ADJ
taxlaw-2824	213	18	tax	tax	NOUN
taxlaw-2824	213	19	rates	rate	NOUN
taxlaw-2824	213	20	.	.	PUNCT
taxlaw-2824	213	21	"	"	PUNCT
taxlaw-2824	214	1	i	i	PRON
taxlaw-2824	214	2	d.	d.	PROPN
taxlaw-2824	214	3	;	;	PUNCT
taxlaw-2824	214	4	avi	avi	PROPN
taxlaw-2824	214	5	-	-	PUNCT
taxlaw-2824	214	6	yonah	yonah	ADJ
taxlaw-2824	214	7	,	,	PUNCT
taxlaw-2824	214	8	sartori	sartori	NOUN
taxlaw-2824	214	9	,	,	PUNCT
taxlaw-2824	214	10	&	&	CCONJ
taxlaw-2824	214	11	marian	marian	PROPN
taxlaw-2824	214	12	,	,	PUNCT
taxlaw-2824	214	13	supra	supra	PROPN
taxlaw-2824	214	14	note	note	PROPN
taxlaw-2824	214	15	1	1	NUM
taxlaw-2824	214	16	,	,	PUNCT
taxlaw-2824	214	17	at	at	ADP
taxlaw-2824	214	18	129–30	129–30	NUM
taxlaw-2824	214	19	,	,	PUNCT
taxlaw-2824	214	20	n.138	n.138	PROPN
taxlaw-2824	214	21	(	(	PUNCT
taxlaw-2824	214	22	citing	cite	VERB
taxlaw-2824	214	23	an	an	DET
taxlaw-2824	214	24	oecd	oecd	PROPN
taxlaw-2824	214	25	report	report	NOUN
taxlaw-2824	214	26	indicating	indicate	VERB
taxlaw-2824	214	27	that	that	SCONJ
taxlaw-2824	214	28	17	17	NUM
taxlaw-2824	214	29	oecd	oecd	PROPN
taxlaw-2824	214	30	member	member	NOUN
taxlaw-2824	214	31	countries	country	NOUN
taxlaw-2824	214	32	experienced	experience	VERB
taxlaw-2824	214	33	a	a	DET
taxlaw-2824	214	34	decline	decline	NOUN
taxlaw-2824	214	35	in	in	ADP
taxlaw-2824	214	36	average	average	ADJ
taxlaw-2824	214	37	statutory	statutory	ADJ
taxlaw-2824	214	38	corporate	corporate	ADJ
taxlaw-2824	214	39	tax	tax	NOUN
taxlaw-2824	214	40	rate	rate	NOUN
taxlaw-2824	214	41	from	from	ADP
taxlaw-2824	214	42	50.9	50.9	NUM
taxlaw-2824	214	43	%	%	NOUN
taxlaw-2824	214	44	in	in	ADP
taxlaw-2824	214	45	1982	1982	NUM
taxlaw-2824	214	46	to	to	ADP
taxlaw-2824	214	47	38.3	38.3	NUM
taxlaw-2824	214	48	%	%	NOUN
taxlaw-2824	214	49	in	in	ADP
taxlaw-2824	214	50	1997	1997	NUM
taxlaw-2824	214	51	)	)	PUNCT
taxlaw-2824	214	52	;	;	PUNCT
taxlaw-2824	214	53	i	i	PRON
taxlaw-2824	214	54	d.	d.	PROPN
taxlaw-2824	214	55	at	at	ADP
taxlaw-2824	214	56	138	138	NUM
taxlaw-2824	214	57	(	(	PUNCT
taxlaw-2824	214	58	suggesting	suggest	VERB
taxlaw-2824	214	59	that	that	DET
taxlaw-2824	214	60	evidence	evidence	NOUN
taxlaw-2824	214	61	for	for	ADP
taxlaw-2824	214	62	all	all	DET
taxlaw-2824	214	63	oecd	oecd	PROPN
taxlaw-2824	214	64	member	member	NOUN
taxlaw-2824	214	65	countries	country	NOUN
taxlaw-2824	214	66	demonstrates	demonstrate	VERB
taxlaw-2824	214	67	a	a	DET
taxlaw-2824	214	68	consistent	consistent	ADJ
taxlaw-2824	214	69	drop	drop	NOUN
taxlaw-2824	214	70	from	from	ADP
taxlaw-2824	214	71	an	an	DET
taxlaw-2824	214	72	average	average	ADJ
taxlaw-2824	214	73	statutory	statutory	ADJ
taxlaw-2824	214	74	corporate	corporate	ADJ
taxlaw-2824	214	75	tax	tax	NOUN
taxlaw-2824	214	76	rate	rate	NOUN
taxlaw-2824	214	77	of	of	ADP
taxlaw-2824	214	78	33.6	33.6	NUM
taxlaw-2824	214	79	%	%	NOUN
taxlaw-2824	214	80	in	in	ADP
taxlaw-2824	214	81	2000	2000	NUM
taxlaw-2824	214	82	to	to	ADP
taxlaw-2824	214	83	an	an	DET
taxlaw-2824	214	84	average	average	NOUN
taxlaw-2824	214	85	of	of	ADP
taxlaw-2824	214	86	28.4	28.4	NUM
taxlaw-2824	214	87	%	%	NOUN
taxlaw-2824	214	88	in	in	ADP
taxlaw-2824	214	89	2006	2006	NUM
taxlaw-2824	214	90	,	,	PUNCT
taxlaw-2824	214	91	and	and	CCONJ
taxlaw-2824	214	92	adding	add	VERB
taxlaw-2824	214	93	that	that	SCONJ
taxlaw-2824	214	94	similar	similar	ADJ
taxlaw-2824	214	95	findings	finding	NOUN
taxlaw-2824	214	96	are	be	AUX
taxlaw-2824	214	97	available	available	ADJ
taxlaw-2824	214	98	for	for	ADP
taxlaw-2824	214	99	corporate	corporate	ADJ
taxlaw-2824	214	100	effective	effective	ADJ
taxlaw-2824	214	101	marginal	marginal	ADJ
taxlaw-2824	214	102	and	and	CCONJ
taxlaw-2824	214	103	effective	effective	ADJ
taxlaw-2824	214	104	average	average	ADJ
taxlaw-2824	214	105	rates	rate	NOUN
taxlaw-2824	214	106	)	)	PUNCT
taxlaw-2824	214	107	;	;	PUNCT
taxlaw-2824	215	1	cf	cf	X
taxlaw-2824	215	2	.	.	PUNCT
taxlaw-2824	216	1	congressional	congressional	ADJ
taxlaw-2824	216	2	budget	budget	NOUN
taxlaw-2824	216	3	office	office	NOUN
taxlaw-2824	216	4	,	,	PUNCT
taxlaw-2824	216	5	corporate	corporate	ADJ
taxlaw-2824	216	6	income	income	NOUN
taxlaw-2824	216	7	tax	tax	NOUN
taxlaw-2824	216	8	rates	rate	NOUN
taxlaw-2824	216	9	:	:	PUNCT
taxlaw-2824	216	10	international	international	ADJ
taxlaw-2824	216	11	comparisons	comparison	NOUN
taxlaw-2824	216	12	36	36	NUM
taxlaw-2824	216	13	,	,	PUNCT
taxlaw-2824	216	14	39	39	NUM
taxlaw-2824	216	15	(	(	PUNCT
taxlaw-2824	216	16	2005	2005	NUM
taxlaw-2824	216	17	)	)	PUNCT
taxlaw-2824	216	18	,	,	PUNCT
taxlaw-2824	216	19	available	available	ADJ
taxlaw-2824	216	20	at	at	ADP
taxlaw-2824	216	21	http://cbo.gov/sites/default/files/cbofiles/ftpdocs/69xx/doc6902/11-28-corporatetax.pdf	http://cbo.gov/sites/default/files/cbofiles/ftpdocs/69xx/doc6902/11-28-corporatetax.pdf	NUM
taxlaw-2824	216	22	;	;	PUNCT
taxlaw-2824	216	23	oecd	oecd	PROPN
taxlaw-2824	216	24	,	,	PUNCT
taxlaw-2824	216	25	policy	policy	NOUN
taxlaw-2824	216	26	brief	brief	NOUN
taxlaw-2824	216	27	,	,	PUNCT
taxlaw-2824	216	28	reforming	reform	VERB
taxlaw-2824	216	29	corporate	corporate	ADJ
taxlaw-2824	216	30	income	income	NOUN
taxlaw-2824	216	31	tax	tax	NOUN
taxlaw-2824	216	32	,	,	PUNCT
taxlaw-2824	216	33	oecd	oecd	PROPN
taxlaw-2824	216	34	observer	observer	PROPN
taxlaw-2824	216	35	,	,	PUNCT
taxlaw-2824	216	36	july	july	PROPN
taxlaw-2824	216	37	2008	2008	NUM
taxlaw-2824	216	38	,	,	PUNCT
taxlaw-2824	216	39	at	at	ADP
taxlaw-2824	216	40	3	3	NUM
taxlaw-2824	216	41	fig.2	fig.2	PROPN
taxlaw-2824	216	42	,	,	PUNCT
taxlaw-2824	216	43	available	available	ADJ
taxlaw-2824	216	44	at	at	ADP
taxlaw-2824	216	45	http://www.oecd.org/tax/taxpolicyanalysis/41069272.pdf	http://www.oecd.org/tax/taxpolicyanalysis/41069272.pdf	PROPN
taxlaw-2824	216	46	(	(	PUNCT
taxlaw-2824	216	47	illustrating	illustrate	VERB
taxlaw-2824	216	48	the	the	DET
taxlaw-2824	216	49	decline	decline	NOUN
taxlaw-2824	216	50	in	in	ADP
taxlaw-2824	216	51	average	average	ADJ
taxlaw-2824	216	52	effective	effective	ADJ
taxlaw-2824	216	53	corporate	corporate	ADJ
taxlaw-2824	216	54	tax	tax	NOUN
taxlaw-2824	216	55	rates	rate	NOUN
taxlaw-2824	216	56	(	(	PUNCT
taxlaw-2824	216	57	aetr	aetr	NOUN
taxlaw-2824	216	58	)	)	PUNCT
taxlaw-2824	216	59	from	from	ADP
taxlaw-2824	216	60	1982	1982	NUM
taxlaw-2824	216	61	to	to	ADP
taxlaw-2824	216	62	2005	2005	NUM
taxlaw-2824	216	63	)	)	PUNCT
taxlaw-2824	216	64	.	.	PUNCT
taxlaw-2824	217	1	avi	avi	PROPN
taxlaw-2824	217	2	-	-	PUNCT
taxlaw-2824	217	3	yonah	yonah	ADJ
taxlaw-2824	217	4	,	,	PUNCT
taxlaw-2824	217	5	saratori	saratori	ADJ
taxlaw-2824	217	6	and	and	CCONJ
taxlaw-2824	217	7	marian	marian	PROPN
taxlaw-2824	217	8	suggest	suggest	VERB
taxlaw-2824	217	9	that	that	SCONJ
taxlaw-2824	217	10	the	the	DET
taxlaw-2824	217	11	trend	trend	NOUN
taxlaw-2824	217	12	of	of	ADP
taxlaw-2824	217	13	rate	rate	NOUN
taxlaw-2824	217	14	reduction	reduction	NOUN
taxlaw-2824	217	15	is	be	AUX
taxlaw-2824	217	16	also	also	ADV
taxlaw-2824	217	17	evident	evident	ADJ
taxlaw-2824	217	18	for	for	ADP
taxlaw-2824	217	19	developing	develop	VERB
taxlaw-2824	217	20	countries	country	NOUN
taxlaw-2824	217	21	.	.	PUNCT
taxlaw-2824	218	1	avi	avi	PROPN
taxlaw-2824	218	2	-	-	PUNCT
taxlaw-2824	218	3	yonah	yonah	ADJ
taxlaw-2824	218	4	,	,	PUNCT
taxlaw-2824	218	5	sartori	sartori	NOUN
taxlaw-2824	218	6	,	,	PUNCT
taxlaw-2824	218	7	&	&	CCONJ
taxlaw-2824	218	8	marian	marian	PROPN
taxlaw-2824	218	9	,	,	PUNCT
taxlaw-2824	218	10	supra	supra	PROPN
taxlaw-2824	218	11	note	note	PROPN
taxlaw-2824	218	12	1	1	NUM
taxlaw-2824	218	13	,	,	PUNCT
taxlaw-2824	218	14	at	at	ADP
taxlaw-2824	218	15	138–39	138–39	NUM
taxlaw-2824	218	16	.	.	PUNCT
taxlaw-2824	219	1	40	40	NUM
taxlaw-2824	219	2	see	see	VERB
taxlaw-2824	219	3	avi	avi	NOUN
taxlaw-2824	219	4	-	-	PUNCT
taxlaw-2824	219	5	yonah	yonah	ADJ
taxlaw-2824	219	6	,	,	PUNCT
taxlaw-2824	219	7	saratori	saratori	PROPN
taxlaw-2824	219	8	&	&	CCONJ
taxlaw-2824	219	9	marian	marian	PROPN
taxlaw-2824	219	10	,	,	PUNCT
taxlaw-2824	219	11	supra	supra	PROPN
taxlaw-2824	219	12	note	note	PROPN
taxlaw-2824	219	13	1	1	NUM
taxlaw-2824	219	14	,	,	PUNCT
taxlaw-2824	219	15	at	at	ADP
taxlaw-2824	219	16	141	141	NUM
taxlaw-2824	219	17	n.144	n.144	NUM
taxlaw-2824	219	18	(	(	PUNCT
taxlaw-2824	219	19	citing	cite	VERB
taxlaw-2824	219	20	an	an	DET
taxlaw-2824	219	21	nber	nber	PROPN
taxlaw-2824	219	22	study	study	NOUN
taxlaw-2824	219	23	reporting	report	VERB
taxlaw-2824	219	24	that	that	SCONJ
taxlaw-2824	219	25	since	since	SCONJ
taxlaw-2824	219	26	the	the	DET
taxlaw-2824	219	27	1970s	1970	NOUN
taxlaw-2824	219	28	,	,	PUNCT
taxlaw-2824	219	29	of	of	ADP
taxlaw-2824	219	30	all	all	DET
taxlaw-2824	219	31	the	the	DET
taxlaw-2824	219	32	g7	g7	PROPN
taxlaw-2824	219	33	countries	country	NOUN
taxlaw-2824	219	34	,	,	PUNCT
taxlaw-2824	219	35	only	only	ADV
taxlaw-2824	219	36	japan	japan	PROPN
taxlaw-2824	219	37	showed	show	VERB
taxlaw-2824	219	38	evidence	evidence	NOUN
taxlaw-2824	219	39	of	of	ADP
taxlaw-2824	219	40	a	a	DET
taxlaw-2824	219	41	substantial	substantial	ADJ
taxlaw-2824	219	42	decline	decline	NOUN
taxlaw-2824	219	43	in	in	ADP
taxlaw-2824	219	44	corporate	corporate	ADJ
taxlaw-2824	219	45	tax	tax	NOUN
taxlaw-2824	219	46	revenues	revenue	NOUN
taxlaw-2824	219	47	)	)	PUNCT
taxlaw-2824	219	48	;	;	PUNCT
taxlaw-2824	219	49	imf	imf	PROPN
taxlaw-2824	219	50	,	,	PUNCT
taxlaw-2824	219	51	supra	supra	PROPN
taxlaw-2824	219	52	note	note	NOUN
taxlaw-2824	219	53	39	39	NUM
taxlaw-2824	219	54	,	,	PUNCT
taxlaw-2824	219	55	at	at	ADP
taxlaw-2824	219	56	6	6	NUM
taxlaw-2824	219	57	(	(	PUNCT
taxlaw-2824	219	58	"	"	PUNCT
taxlaw-2824	219	59	[	[	X
taxlaw-2824	219	60	d]espite	d]espite	VERB
taxlaw-2824	219	61	the	the	DET
taxlaw-2824	219	62	reduction	reduction	NOUN
taxlaw-2824	219	63	in	in	ADP
taxlaw-2824	219	64	statutory	statutory	ADJ
taxlaw-2824	219	65	and	and	CCONJ
taxlaw-2824	219	66	effective	effective	ADJ
taxlaw-2824	219	67	tax	tax	NOUN
taxlaw-2824	219	68	rates	rate	NOUN
taxlaw-2824	219	69	,	,	PUNCT
taxlaw-2824	219	70	corporate	corporate	ADJ
taxlaw-2824	219	71	tax	tax	NOUN
taxlaw-2824	219	72	revenue	revenue	NOUN
taxlaw-2824	219	73	had	have	AUX
taxlaw-2824	219	74	held	hold	VERB
taxlaw-2824	219	75	up	up	ADP
taxlaw-2824	219	76	well	well	ADV
taxlaw-2824	219	77	.	.	PUNCT
taxlaw-2824	220	1	indeed	indeed	ADV
taxlaw-2824	220	2	,	,	PUNCT
taxlaw-2824	220	3	industrial	industrial	ADJ
taxlaw-2824	220	4	countries	country	NOUN
taxlaw-2824	220	5	have	have	AUX
taxlaw-2824	220	6	experienced	experience	VERB
taxlaw-2824	220	7	an	an	DET
taxlaw-2824	220	8	increase	increase	NOUN
taxlaw-2824	220	9	in	in	ADP
taxlaw-2824	220	10	corporate	corporate	ADJ
taxlaw-2824	220	11	tax	tax	NOUN
taxlaw-2824	220	12	revenue	revenue	NOUN
taxlaw-2824	220	13	on	on	ADP
taxlaw-2824	220	14	average	average	ADJ
taxlaw-2824	220	15	,	,	PUNCT
taxlaw-2824	220	16	both	both	PRON
taxlaw-2824	220	17	relative	relative	ADJ
taxlaw-2824	220	18	to	to	ADP
taxlaw-2824	220	19	gdp	gdp	NOUN
taxlaw-2824	220	20	and	and	CCONJ
taxlaw-2824	220	21	to	to	PART
taxlaw-2824	220	22	total	total	VERB
taxlaw-2824	220	23	tax	tax	NOUN
taxlaw-2824	220	24	revenue	revenue	NOUN
taxlaw-2824	220	25	.	.	PUNCT
taxlaw-2824	220	26	"	"	PUNCT
taxlaw-2824	220	27	)	)	PUNCT
taxlaw-2824	220	28	.	.	PUNCT
taxlaw-2824	221	1	however	however	ADV
taxlaw-2824	221	2	,	,	PUNCT
taxlaw-2824	221	3	while	while	SCONJ
taxlaw-2824	221	4	the	the	DET
taxlaw-2824	221	5	overall	overall	ADJ
taxlaw-2824	221	6	oecd	oecd	PROPN
taxlaw-2824	221	7	total	total	NOUN
taxlaw-2824	221	8	suggests	suggest	VERB
taxlaw-2824	221	9	that	that	SCONJ
taxlaw-2824	221	10	corporate	corporate	ADJ
taxlaw-2824	221	11	revenues	revenue	NOUN
taxlaw-2824	221	12	as	as	ADP
taxlaw-2824	221	13	a	a	DET
taxlaw-2824	221	14	percentage	percentage	NOUN
taxlaw-2824	221	15	of	of	ADP
taxlaw-2824	221	16	total	total	ADJ
taxlaw-2824	221	17	receipts	receipt	NOUN
taxlaw-2824	221	18	has	have	AUX
taxlaw-2824	221	19	slightly	slightly	ADV
taxlaw-2824	221	20	increased	increase	VERB
taxlaw-2824	221	21	over	over	ADP
taxlaw-2824	221	22	time	time	NOUN
taxlaw-2824	221	23	,	,	PUNCT
taxlaw-2824	221	24	this	this	DET
taxlaw-2824	221	25	trend	trend	NOUN
taxlaw-2824	221	26	varies	vary	VERB
taxlaw-2824	221	27	from	from	ADP
taxlaw-2824	221	28	nation	nation	NOUN
taxlaw-2824	221	29	to	to	ADP
taxlaw-2824	221	30	nation	nation	NOUN
taxlaw-2824	221	31	.	.	PUNCT
taxlaw-2824	222	1	see	see	VERB
taxlaw-2824	222	2	oecd	oecd	PROPN
taxlaw-2824	222	3	,	,	PUNCT
taxlaw-2824	222	4	revenue	revenue	NOUN
taxlaw-2824	222	5	statistics	statistic	NOUN
taxlaw-2824	222	6	2012	2012	NUM
taxlaw-2824	222	7	,	,	PUNCT
taxlaw-2824	222	8	at	at	ADP
taxlaw-2824	222	9	110	110	NUM
taxlaw-2824	222	10	tbl.12	tbl.12	NOUN
taxlaw-2824	222	11	(	(	PUNCT
taxlaw-2824	222	12	2012	2012	NUM
taxlaw-2824	222	13	)	)	PUNCT
taxlaw-2824	222	14	,	,	PUNCT
taxlaw-2824	222	15	available	available	ADJ
taxlaw-2824	222	16	at	at	ADP
taxlaw-2824	222	17	http://www.oecdilibrary.org/taxation/revenue-statistics-2012_rev_stats-2012-en-fr	http://www.oecdilibrary.org/taxation/revenue-statistics-2012_rev_stats-2012-en-fr	PROPN
taxlaw-2824	222	18	(	(	PUNCT
taxlaw-2824	222	19	comparing	compare	VERB
taxlaw-2824	222	20	corporate	corporate	ADJ
taxlaw-2824	222	21	taxes	taxis	NOUN
taxlaw-2824	222	22	as	as	ADP
taxlaw-2824	222	23	a	a	DET
taxlaw-2824	222	24	percentage	percentage	NOUN
taxlaw-2824	222	25	of	of	ADP
taxlaw-2824	222	26	total	total	ADJ
taxlaw-2824	222	27	receipts	receipt	NOUN
taxlaw-2824	222	28	from	from	ADP
taxlaw-2824	222	29	1965	1965	NUM
taxlaw-2824	222	30	to	to	ADP
taxlaw-2824	222	31	2010	2010	NUM
taxlaw-2824	222	32	)	)	PUNCT
taxlaw-2824	222	33	.	.	PUNCT
taxlaw-2824	223	1	2014	2014	NUM
taxlaw-2824	223	2	]	]	PUNCT
taxlaw-2824	224	1	the	the	DET
taxlaw-2824	224	2	intricacies	intricacy	NOUN
taxlaw-2824	224	3	of	of	ADP
taxlaw-2824	224	4	tax	tax	NOUN
taxlaw-2824	224	5	and	and	CCONJ
taxlaw-2824	224	6	globalization	globalization	NOUN
taxlaw-2824	224	7	217	217	NUM
taxlaw-2824	224	8	policy	policy	NOUN
taxlaw-2824	224	9	of	of	ADP
taxlaw-2824	224	10	the	the	DET
taxlaw-2824	224	11	congressional	congressional	ADJ
taxlaw-2824	224	12	research	research	NOUN
taxlaw-2824	224	13	service	service	NOUN
taxlaw-2824	224	14	,	,	PUNCT
taxlaw-2824	224	15	any	any	DET
taxlaw-2824	224	16	gains	gain	NOUN
taxlaw-2824	224	17	from	from	ADP
taxlaw-2824	224	18	cutting	cut	VERB
taxlaw-2824	224	19	corporate	corporate	ADJ
taxlaw-2824	224	20	rates	rate	NOUN
taxlaw-2824	224	21	"	"	PUNCT
taxlaw-2824	224	22	would	would	AUX
taxlaw-2824	224	23	be	be	AUX
taxlaw-2824	224	24	reduced	reduce	VERB
taxlaw-2824	224	25	if	if	SCONJ
taxlaw-2824	224	26	other	other	ADJ
taxlaw-2824	224	27	countries	country	NOUN
taxlaw-2824	224	28	responded	respond	VERB
taxlaw-2824	224	29	to	to	ADP
taxlaw-2824	224	30	a	a	DET
taxlaw-2824	224	31	u.s	u.s	PROPN
taxlaw-2824	224	32	.	.	PROPN
taxlaw-2824	224	33	rate	rate	NOUN
taxlaw-2824	224	34	cut	cut	VERB
taxlaw-2824	224	35	by	by	ADP
taxlaw-2824	224	36	reducing	reduce	VERB
taxlaw-2824	224	37	their	their	PRON
taxlaw-2824	224	38	own	own	ADJ
taxlaw-2824	224	39	taxes	taxis	NOUN
taxlaw-2824	224	40	.	.	PUNCT
taxlaw-2824	225	1	"41	"41	PUNCT
taxlaw-2824	226	1	this	this	DET
taxlaw-2824	226	2	domino	domino	NOUN
taxlaw-2824	226	3	effect	effect	NOUN
taxlaw-2824	226	4	in	in	ADP
taxlaw-2824	226	5	tax	tax	NOUN
taxlaw-2824	226	6	rate	rate	NOUN
taxlaw-2824	226	7	cuts	cut	NOUN
taxlaw-2824	226	8	is	be	AUX
taxlaw-2824	226	9	a	a	DET
taxlaw-2824	226	10	very	very	ADV
taxlaw-2824	226	11	real	real	ADJ
taxlaw-2824	226	12	possibility	possibility	NOUN
taxlaw-2824	226	13	,	,	PUNCT
taxlaw-2824	226	14	as	as	SCONJ
taxlaw-2824	226	15	"	"	PUNCT
taxlaw-2824	226	16	evidence	evidence	NOUN
taxlaw-2824	226	17	suggests	suggest	VERB
taxlaw-2824	226	18	that	that	SCONJ
taxlaw-2824	226	19	the	the	DET
taxlaw-2824	226	20	u.s	u.s	PROPN
taxlaw-2824	226	21	.	.	PROPN
taxlaw-2824	227	1	[	[	X
taxlaw-2824	227	2	corporate	corporate	ADJ
taxlaw-2824	227	3	tax	tax	NOUN
taxlaw-2824	227	4	]	]	PUNCT
taxlaw-2824	227	5	rate	rate	NOUN
taxlaw-2824	227	6	cut	cut	NOUN
taxlaw-2824	227	7	in	in	ADP
taxlaw-2824	227	8	the	the	DET
taxlaw-2824	227	9	tax	tax	NOUN
taxlaw-2824	227	10	reform	reform	NOUN
taxlaw-2824	227	11	act	act	NOUN
taxlaw-2824	227	12	of	of	ADP
taxlaw-2824	227	13	1986	1986	NUM
taxlaw-2824	227	14	might	might	AUX
taxlaw-2824	227	15	have	have	AUX
taxlaw-2824	227	16	triggered	trigger	VERB
taxlaw-2824	227	17	rate	rate	NOUN
taxlaw-2824	227	18	cuts	cut	NOUN
taxlaw-2824	227	19	in	in	ADP
taxlaw-2824	227	20	other	other	ADJ
taxlaw-2824	227	21	countries	country	NOUN
taxlaw-2824	227	22	.	.	PUNCT
taxlaw-2824	228	1	"42	"42	NOUN
taxlaw-2824	228	2	in	in	ADP
taxlaw-2824	228	3	fact	fact	NOUN
taxlaw-2824	228	4	,	,	PUNCT
taxlaw-2824	228	5	data	datum	NOUN
taxlaw-2824	228	6	for	for	ADP
taxlaw-2824	228	7	the	the	DET
taxlaw-2824	228	8	u.s	u.s	PROPN
taxlaw-2824	228	9	.	.	PROPN
taxlaw-2824	228	10	depicts	depict	VERB
taxlaw-2824	228	11	a	a	DET
taxlaw-2824	228	12	drastic	drastic	ADJ
taxlaw-2824	228	13	drop	drop	NOUN
taxlaw-2824	228	14	in	in	ADP
taxlaw-2824	228	15	corporate	corporate	ADJ
taxlaw-2824	228	16	tax	tax	NOUN
taxlaw-2824	228	17	revenues	revenue	NOUN
taxlaw-2824	228	18	since	since	SCONJ
taxlaw-2824	228	19	1950	1950	NUM
taxlaw-2824	228	20	,	,	PUNCT
taxlaw-2824	228	21	from	from	ADP
taxlaw-2824	228	22	approximately	approximately	ADV
taxlaw-2824	228	23	26	26	NUM
taxlaw-2824	228	24	%	%	NOUN
taxlaw-2824	228	25	of	of	ADP
taxlaw-2824	228	26	total	total	ADJ
taxlaw-2824	228	27	tax	tax	NOUN
taxlaw-2824	228	28	receipts	receipt	NOUN
taxlaw-2824	228	29	to	to	ADP
taxlaw-2824	228	30	only	only	ADV
taxlaw-2824	228	31	8	8	NUM
taxlaw-2824	228	32	%	%	NOUN
taxlaw-2824	228	33	in	in	ADP
taxlaw-2824	228	34	2010.43	2010.43	NUM
taxlaw-2824	228	35	in	in	ADP
taxlaw-2824	228	36	addition	addition	NOUN
taxlaw-2824	228	37	,	,	PUNCT
taxlaw-2824	228	38	the	the	DET
taxlaw-2824	228	39	observed	observe	VERB
taxlaw-2824	228	40	upward	upward	ADJ
taxlaw-2824	228	41	trend	trend	NOUN
taxlaw-2824	228	42	in	in	ADP
taxlaw-2824	228	43	total	total	ADJ
taxlaw-2824	228	44	oecd	oecd	PROPN
taxlaw-2824	228	45	corporate	corporate	ADJ
taxlaw-2824	228	46	tax	tax	NOUN
taxlaw-2824	228	47	revenues	revenue	NOUN
taxlaw-2824	228	48	,	,	PUNCT
taxlaw-2824	228	49	as	as	ADP
taxlaw-2824	228	50	a	a	DET
taxlaw-2824	228	51	percentage	percentage	NOUN
taxlaw-2824	228	52	of	of	ADP
taxlaw-2824	228	53	total	total	ADJ
taxlaw-2824	228	54	receipts	receipt	NOUN
taxlaw-2824	228	55	,	,	PUNCT
taxlaw-2824	228	56	is	be	AUX
taxlaw-2824	228	57	likely	likely	ADJ
taxlaw-2824	228	58	to	to	PART
taxlaw-2824	228	59	be	be	AUX
taxlaw-2824	228	60	the	the	DET
taxlaw-2824	228	61	result	result	NOUN
taxlaw-2824	228	62	of	of	ADP
taxlaw-2824	228	63	a	a	DET
taxlaw-2824	228	64	number	number	NOUN
taxlaw-2824	228	65	of	of	ADP
taxlaw-2824	228	66	factors	factor	NOUN
taxlaw-2824	228	67	.	.	PUNCT
taxlaw-2824	229	1	some	some	PRON
taxlaw-2824	229	2	of	of	ADP
taxlaw-2824	229	3	these	these	DET
taxlaw-2824	229	4	factors	factor	NOUN
taxlaw-2824	229	5	may	may	AUX
taxlaw-2824	229	6	not	not	PART
taxlaw-2824	229	7	necessarily	necessarily	ADV
taxlaw-2824	229	8	represent	represent	VERB
taxlaw-2824	229	9	a	a	DET
taxlaw-2824	229	10	true	true	ADJ
taxlaw-2824	229	11	increase	increase	NOUN
taxlaw-2824	229	12	in	in	ADP
taxlaw-2824	229	13	collection	collection	NOUN
taxlaw-2824	229	14	,	,	PUNCT
taxlaw-2824	229	15	but	but	CCONJ
taxlaw-2824	229	16	rather	rather	ADV
taxlaw-2824	229	17	mask	mask	VERB
taxlaw-2824	229	18	other	other	ADJ
taxlaw-2824	229	19	economic	economic	ADJ
taxlaw-2824	229	20	developments	development	NOUN
taxlaw-2824	229	21	.	.	PUNCT
taxlaw-2824	230	1	such	such	ADJ
taxlaw-2824	230	2	are	be	AUX
taxlaw-2824	230	3	,	,	PUNCT
taxlaw-2824	230	4	for	for	ADP
taxlaw-2824	230	5	example	example	NOUN
taxlaw-2824	230	6	,	,	PUNCT
taxlaw-2824	230	7	greater	great	ADJ
taxlaw-2824	230	8	corporate	corporate	ADJ
taxlaw-2824	230	9	profitability	profitability	NOUN
taxlaw-2824	230	10	and	and	CCONJ
taxlaw-2824	230	11	a	a	DET
taxlaw-2824	230	12	shift	shift	NOUN
taxlaw-2824	230	13	in	in	ADP
taxlaw-2824	230	14	the	the	DET
taxlaw-2824	230	15	income	income	NOUN
taxlaw-2824	230	16	tax	tax	NOUN
taxlaw-2824	230	17	base	base	NOUN
taxlaw-2824	230	18	from	from	ADP
taxlaw-2824	230	19	personal	personal	ADJ
taxlaw-2824	230	20	to	to	ADP
taxlaw-2824	230	21	corporate	corporate	ADJ
taxlaw-2824	230	22	,	,	PUNCT
taxlaw-2824	230	23	as	as	SCONJ
taxlaw-2824	230	24	taxpayers	taxpayer	NOUN
taxlaw-2824	230	25	take	take	VERB
taxlaw-2824	230	26	advantage	advantage	NOUN
taxlaw-2824	230	27	of	of	ADP
taxlaw-2824	230	28	incorporation	incorporation	NOUN
taxlaw-2824	230	29	and	and	CCONJ
taxlaw-2824	230	30	the	the	DET
taxlaw-2824	230	31	associated	associate	VERB
taxlaw-2824	230	32	lower	low	ADJ
taxlaw-2824	230	33	tax	tax	NOUN
taxlaw-2824	230	34	rates.44	rates.44	NOUN
taxlaw-2824	230	35	this	this	PRON
taxlaw-2824	230	36	,	,	PUNCT
taxlaw-2824	230	37	in	in	ADP
taxlaw-2824	230	38	turn	turn	NOUN
taxlaw-2824	230	39	,	,	PUNCT
taxlaw-2824	230	40	leads	lead	VERB
taxlaw-2824	230	41	to	to	ADP
taxlaw-2824	230	42	a	a	DET
taxlaw-2824	230	43	growing	grow	VERB
taxlaw-2824	230	44	corporate	corporate	ADJ
taxlaw-2824	230	45	sector	sector	NOUN
taxlaw-2824	230	46	that	that	PRON
taxlaw-2824	230	47	yields	yield	VERB
taxlaw-2824	230	48	more	more	ADJ
taxlaw-2824	230	49	taxes	taxis	NOUN
taxlaw-2824	230	50	mainly	mainly	ADV
taxlaw-2824	230	51	due	due	ADP
taxlaw-2824	230	52	to	to	ADP
taxlaw-2824	230	53	its	its	PRON
taxlaw-2824	230	54	increased	increase	VERB
taxlaw-2824	230	55	volume.45	volume.45	NOUN
taxlaw-2824	230	56	worldwide	worldwide	ADJ
taxlaw-2824	230	57	corporate	corporate	ADJ
taxlaw-2824	230	58	tax	tax	NOUN
taxlaw-2824	230	59	-	-	PUNCT
taxlaw-2824	230	60	base	base	NOUN
taxlaw-2824	230	61	broadening	broadening	NOUN
taxlaw-2824	230	62	,	,	PUNCT
taxlaw-2824	230	63	particularly	particularly	ADV
taxlaw-2824	230	64	among	among	ADP
taxlaw-2824	230	65	oecd	oecd	PROPN
taxlaw-2824	230	66	member	member	NOUN
taxlaw-2824	230	67	countries	country	NOUN
taxlaw-2824	230	68	,	,	PUNCT
taxlaw-2824	230	69	is	be	AUX
taxlaw-2824	230	70	another	another	DET
taxlaw-2824	230	71	potential	potential	ADJ
taxlaw-2824	230	72	contributor	contributor	NOUN
taxlaw-2824	230	73	to	to	ADP
taxlaw-2824	230	74	the	the	DET
taxlaw-2824	230	75	improved	improve	VERB
taxlaw-2824	230	76	corporate	corporate	ADJ
taxlaw-2824	230	77	revenue	revenue	NOUN
taxlaw-2824	230	78	yield.46	yield.46	PROPN
taxlaw-2824	230	79	41	41	NUM
taxlaw-2824	230	80	hearing	hearing	NOUN
taxlaw-2824	230	81	on	on	ADP
taxlaw-2824	230	82	the	the	DET
taxlaw-2824	230	83	need	need	NOUN
taxlaw-2824	230	84	for	for	ADP
taxlaw-2824	230	85	comprehensive	comprehensive	ADJ
taxlaw-2824	230	86	tax	tax	NOUN
taxlaw-2824	230	87	reform	reform	NOUN
taxlaw-2824	230	88	to	to	PART
taxlaw-2824	230	89	help	help	VERB
taxlaw-2824	230	90	american	american	ADJ
taxlaw-2824	230	91	companies	company	NOUN
taxlaw-2824	230	92	compete	compete	VERB
taxlaw-2824	230	93	in	in	ADP
taxlaw-2824	230	94	the	the	DET
taxlaw-2824	230	95	global	global	ADJ
taxlaw-2824	230	96	market	market	NOUN
taxlaw-2824	230	97	and	and	CCONJ
taxlaw-2824	230	98	create	create	VERB
taxlaw-2824	230	99	jobs	job	NOUN
taxlaw-2824	230	100	for	for	ADP
taxlaw-2824	230	101	american	american	ADJ
taxlaw-2824	230	102	workers	worker	NOUN
taxlaw-2824	230	103	,	,	PUNCT
taxlaw-2824	230	104	supra	supra	PROPN
taxlaw-2824	230	105	note	note	PROPN
taxlaw-2824	230	106	28	28	NUM
taxlaw-2824	230	107	,	,	PUNCT
taxlaw-2824	230	108	at	at	ADP
taxlaw-2824	230	109	before	before	ADP
taxlaw-2824	230	110	the	the	DET
taxlaw-2824	230	111	h.	h.	PROPN
taxlaw-2824	230	112	comm	comm	NOUN
taxlaw-2824	230	113	.	.	PUNCT
taxlaw-2824	231	1	on	on	ADP
taxlaw-2824	231	2	ways	way	NOUN
taxlaw-2824	231	3	and	and	CCONJ
taxlaw-2824	231	4	means	mean	NOUN
taxlaw-2824	231	5	,	,	PUNCT
taxlaw-2824	231	6	112th	112th	PROPN
taxlaw-2824	231	7	cong	cong	NOUN
taxlaw-2824	231	8	.	.	PUNCT
taxlaw-2824	232	1	9	9	NUM
taxlaw-2824	232	2	(	(	PUNCT
taxlaw-2824	232	3	2011	2011	NUM
taxlaw-2824	232	4	)	)	PUNCT
taxlaw-2824	232	5	(	(	PUNCT
taxlaw-2824	232	6	statement	statement	NOUN
taxlaw-2824	232	7	of	of	ADP
taxlaw-2824	232	8	jane	jane	PROPN
taxlaw-2824	232	9	gravelle	gravelle	PROPN
taxlaw-2824	232	10	,	,	PUNCT
taxlaw-2824	232	11	senior	senior	ADJ
taxlaw-2824	232	12	specialist	specialist	NOUN
taxlaw-2824	232	13	in	in	ADP
taxlaw-2824	232	14	economic	economic	ADJ
taxlaw-2824	232	15	policy	policy	NOUN
taxlaw-2824	232	16	,	,	PUNCT
taxlaw-2824	232	17	congressional	congressional	ADJ
taxlaw-2824	232	18	research	research	NOUN
taxlaw-2824	232	19	service	service	NOUN
taxlaw-2824	232	20	)	)	PUNCT
taxlaw-2824	232	21	,	,	PUNCT
taxlaw-2824	232	22	available	available	ADJ
taxlaw-2824	232	23	at	at	ADP
taxlaw-2824	232	24	http://waysandmeans.house.gov/uploadedfiles/gravelle.pdf	http://waysandmeans.house.gov/uploadedfiles/gravelle.pdf	NOUN
taxlaw-2824	232	25	;	;	PUNCT
taxlaw-2824	232	26	see	see	VERB
taxlaw-2824	232	27	also	also	ADV
taxlaw-2824	232	28	oecd	oecd	PROPN
taxlaw-2824	232	29	,	,	PUNCT
taxlaw-2824	232	30	supra	supra	PROPN
taxlaw-2824	232	31	note	note	PROPN
taxlaw-2824	232	32	35	35	NUM
taxlaw-2824	232	33	,	,	PUNCT
taxlaw-2824	232	34	at	at	ADP
taxlaw-2824	232	35	6	6	NUM
taxlaw-2824	232	36	fig.6	fig.6	PROPN
taxlaw-2824	232	37	(	(	PUNCT
taxlaw-2824	232	38	"	"	PUNCT
taxlaw-2824	232	39	the	the	DET
taxlaw-2824	232	40	tax	tax	NOUN
taxlaw-2824	232	41	cuts	cut	NOUN
taxlaw-2824	232	42	introduced	introduce	VERB
taxlaw-2824	232	43	by	by	ADP
taxlaw-2824	232	44	[	[	PUNCT
taxlaw-2824	232	45	corporate	corporate	ADJ
taxlaw-2824	232	46	and	and	CCONJ
taxlaw-2824	232	47	personal	personal	ADJ
taxlaw-2824	232	48	tax	tax	NOUN
taxlaw-2824	232	49	reforms	reform	NOUN
taxlaw-2824	232	50	]	]	PUNCT
taxlaw-2824	232	51	have	have	AUX
taxlaw-2824	232	52	not	not	PART
taxlaw-2824	232	53	led	lead	VERB
taxlaw-2824	232	54	to	to	ADP
taxlaw-2824	232	55	a	a	DET
taxlaw-2824	232	56	fall	fall	NOUN
taxlaw-2824	232	57	in	in	ADP
taxlaw-2824	232	58	the	the	DET
taxlaw-2824	232	59	overall	overall	ADJ
taxlaw-2824	232	60	tax	tax	NOUN
taxlaw-2824	232	61	burden	burden	NOUN
taxlaw-2824	232	62	(	(	PUNCT
taxlaw-2824	232	63	measured	measure	VERB
taxlaw-2824	232	64	by	by	ADP
taxlaw-2824	232	65	the	the	DET
taxlaw-2824	232	66	tax	tax	NOUN
taxlaw-2824	232	67	-	-	PUNCT
taxlaw-2824	232	68	to	to	ADP
taxlaw-2824	232	69	-	-	PUNCT
taxlaw-2824	232	70	gdp	gdp	NOUN
taxlaw-2824	232	71	ratio	ratio	NOUN
taxlaw-2824	232	72	)	)	PUNCT
taxlaw-2824	232	73	.	.	PUNCT
taxlaw-2824	233	1	.	.	PUNCT
taxlaw-2824	233	2	.	.	PUNCT
taxlaw-2824	234	1	indeed	indeed	ADV
taxlaw-2824	234	2	,	,	PUNCT
taxlaw-2824	234	3	the	the	DET
taxlaw-2824	234	4	overall	overall	ADJ
taxlaw-2824	234	5	trend	trend	NOUN
taxlaw-2824	234	6	in	in	ADP
taxlaw-2824	234	7	tax	tax	NOUN
taxlaw-2824	234	8	burdens	burden	NOUN
taxlaw-2824	234	9	was	be	AUX
taxlaw-2824	234	10	upward	upward	ADJ
taxlaw-2824	234	11	until	until	ADP
taxlaw-2824	234	12	2000	2000	NUM
taxlaw-2824	234	13	"	"	PUNCT
taxlaw-2824	234	14	and	and	CCONJ
taxlaw-2824	234	15	increased	increase	VERB
taxlaw-2824	234	16	again	again	ADV
taxlaw-2824	234	17	in	in	ADP
taxlaw-2824	234	18	2006	2006	NUM
taxlaw-2824	234	19	and	and	CCONJ
taxlaw-2824	234	20	2007	2007	NUM
taxlaw-2824	234	21	,	,	PUNCT
taxlaw-2824	234	22	with	with	ADP
taxlaw-2824	234	23	another	another	DET
taxlaw-2824	234	24	dip	dip	NOUN
taxlaw-2824	234	25	after	after	ADP
taxlaw-2824	234	26	the	the	DET
taxlaw-2824	234	27	fiscal	fiscal	ADJ
taxlaw-2824	234	28	crisis	crisis	NOUN
taxlaw-2824	234	29	due	due	ADP
taxlaw-2824	234	30	to	to	ADP
taxlaw-2824	234	31	decreased	decrease	VERB
taxlaw-2824	234	32	economic	economic	ADJ
taxlaw-2824	234	33	activity	activity	NOUN
taxlaw-2824	234	34	)	)	PUNCT
taxlaw-2824	234	35	;	;	PUNCT
taxlaw-2824	234	36	but	but	CCONJ
taxlaw-2824	234	37	see	see	VERB
taxlaw-2824	234	38	avi	avi	NOUN
taxlaw-2824	234	39	-	-	PUNCT
taxlaw-2824	234	40	yonah	yonah	ADJ
taxlaw-2824	234	41	,	,	PUNCT
taxlaw-2824	234	42	the	the	DET
taxlaw-2824	234	43	oecd	oecd	PROPN
taxlaw-2824	234	44	harmful	harmful	ADJ
taxlaw-2824	234	45	tax	tax	NOUN
taxlaw-2824	234	46	competition	competition	NOUN
taxlaw-2824	234	47	report	report	NOUN
taxlaw-2824	234	48	,	,	PUNCT
taxlaw-2824	234	49	supra	supra	PROPN
taxlaw-2824	234	50	note	note	NOUN
taxlaw-2824	234	51	31	31	NUM
taxlaw-2824	234	52	,	,	PUNCT
taxlaw-2824	234	53	at	at	ADP
taxlaw-2824	234	54	790	790	NUM
taxlaw-2824	234	55	(	(	PUNCT
taxlaw-2824	234	56	"	"	PUNCT
taxlaw-2824	234	57	while	while	SCONJ
taxlaw-2824	234	58	in	in	ADP
taxlaw-2824	234	59	developed	developed	ADJ
taxlaw-2824	234	60	countries	country	NOUN
taxlaw-2824	234	61	this	this	DET
taxlaw-2824	234	62	decline	decline	NOUN
taxlaw-2824	234	63	in	in	ADP
taxlaw-2824	234	64	rates	rate	NOUN
taxlaw-2824	234	65	was	be	AUX
taxlaw-2824	234	66	matched	match	VERB
taxlaw-2824	234	67	by	by	ADP
taxlaw-2824	234	68	a	a	DET
taxlaw-2824	234	69	broadening	broadening	NOUN
taxlaw-2824	234	70	of	of	ADP
taxlaw-2824	234	71	the	the	DET
taxlaw-2824	234	72	tax	tax	NOUN
taxlaw-2824	234	73	base	base	NOUN
taxlaw-2824	234	74	,	,	PUNCT
taxlaw-2824	234	75	so	so	SCONJ
taxlaw-2824	234	76	that	that	SCONJ
taxlaw-2824	234	77	no	no	DET
taxlaw-2824	234	78	decline	decline	NOUN
taxlaw-2824	234	79	in	in	ADP
taxlaw-2824	234	80	revenues	revenue	NOUN
taxlaw-2824	234	81	can	can	AUX
taxlaw-2824	234	82	be	be	AUX
taxlaw-2824	234	83	observed	observe	VERB
taxlaw-2824	234	84	,	,	PUNCT
taxlaw-2824	234	85	in	in	ADP
taxlaw-2824	234	86	developing	develop	VERB
taxlaw-2824	234	87	countries	country	NOUN
taxlaw-2824	234	88	the	the	DET
taxlaw-2824	234	89	same	same	ADJ
taxlaw-2824	234	90	period	period	NOUN
taxlaw-2824	234	91	witnessed	witness	VERB
taxlaw-2824	234	92	a	a	DET
taxlaw-2824	234	93	decline	decline	NOUN
taxlaw-2824	234	94	of	of	ADP
taxlaw-2824	234	95	corporate	corporate	ADJ
taxlaw-2824	234	96	tax	tax	NOUN
taxlaw-2824	234	97	revenues	revenue	NOUN
taxlaw-2824	234	98	by	by	ADP
taxlaw-2824	234	99	about	about	ADV
taxlaw-2824	234	100	20	20	NUM
taxlaw-2824	234	101	%	%	NOUN
taxlaw-2824	234	102	on	on	ADP
taxlaw-2824	234	103	average	average	ADJ
taxlaw-2824	234	104	.	.	PUNCT
taxlaw-2824	235	1	this	this	DET
taxlaw-2824	235	2	decline	decline	NOUN
taxlaw-2824	235	3	is	be	AUX
taxlaw-2824	235	4	particularly	particularly	ADV
taxlaw-2824	235	5	important	important	ADJ
taxlaw-2824	235	6	in	in	ADP
taxlaw-2824	235	7	light	light	NOUN
taxlaw-2824	235	8	of	of	ADP
taxlaw-2824	235	9	the	the	DET
taxlaw-2824	235	10	larger	large	ADJ
taxlaw-2824	235	11	share	share	NOUN
taxlaw-2824	235	12	of	of	ADP
taxlaw-2824	235	13	tax	tax	NOUN
taxlaw-2824	235	14	revenues	revenue	NOUN
taxlaw-2824	235	15	produced	produce	VERB
taxlaw-2824	235	16	by	by	ADP
taxlaw-2824	235	17	the	the	DET
taxlaw-2824	235	18	corporate	corporate	ADJ
taxlaw-2824	235	19	tax	tax	NOUN
taxlaw-2824	235	20	in	in	ADP
taxlaw-2824	235	21	developing	develop	VERB
taxlaw-2824	235	22	countries	country	NOUN
taxlaw-2824	235	23	(	(	PUNCT
taxlaw-2824	235	24	an	an	DET
taxlaw-2824	235	25	average	average	NOUN
taxlaw-2824	235	26	of	of	ADP
taxlaw-2824	235	27	17	17	NUM
taxlaw-2824	235	28	%	%	NOUN
taxlaw-2824	235	29	)	)	PUNCT
taxlaw-2824	235	30	as	as	SCONJ
taxlaw-2824	235	31	opposed	oppose	VERB
taxlaw-2824	235	32	to	to	ADP
taxlaw-2824	235	33	developed	develop	VERB
taxlaw-2824	235	34	countries	country	NOUN
taxlaw-2824	235	35	(	(	PUNCT
taxlaw-2824	235	36	an	an	DET
taxlaw-2824	235	37	average	average	NOUN
taxlaw-2824	235	38	of	of	ADP
taxlaw-2824	235	39	7	7	NUM
taxlaw-2824	235	40	%	%	NOUN
taxlaw-2824	235	41	)	)	PUNCT
taxlaw-2824	235	42	.	.	PUNCT
taxlaw-2824	236	1	"	"	PUNCT
taxlaw-2824	236	2	)	)	PUNCT
taxlaw-2824	236	3	.	.	PUNCT
taxlaw-2824	237	1	42	42	NUM
taxlaw-2824	237	2	hearing	hearing	NOUN
taxlaw-2824	237	3	on	on	ADP
taxlaw-2824	237	4	the	the	DET
taxlaw-2824	237	5	need	need	NOUN
taxlaw-2824	237	6	for	for	ADP
taxlaw-2824	237	7	comprehensive	comprehensive	ADJ
taxlaw-2824	237	8	tax	tax	NOUN
taxlaw-2824	237	9	reform	reform	NOUN
taxlaw-2824	237	10	to	to	PART
taxlaw-2824	237	11	help	help	VERB
taxlaw-2824	237	12	american	american	ADJ
taxlaw-2824	237	13	companies	company	NOUN
taxlaw-2824	237	14	compete	compete	VERB
taxlaw-2824	237	15	in	in	ADP
taxlaw-2824	237	16	the	the	DET
taxlaw-2824	237	17	global	global	ADJ
taxlaw-2824	237	18	market	market	NOUN
taxlaw-2824	237	19	and	and	CCONJ
taxlaw-2824	237	20	create	create	VERB
taxlaw-2824	237	21	jobs	job	NOUN
taxlaw-2824	237	22	for	for	ADP
taxlaw-2824	237	23	american	american	ADJ
taxlaw-2824	237	24	workers	worker	NOUN
taxlaw-2824	237	25	,	,	PUNCT
taxlaw-2824	237	26	supra	supra	PROPN
taxlaw-2824	237	27	note	note	PROPN
taxlaw-2824	237	28	28	28	NUM
taxlaw-2824	237	29	,	,	PUNCT
taxlaw-2824	237	30	at	at	ADP
taxlaw-2824	237	31	9	9	NUM
taxlaw-2824	237	32	(	(	PUNCT
taxlaw-2824	237	33	statement	statement	NOUN
taxlaw-2824	237	34	of	of	ADP
taxlaw-2824	237	35	jane	jane	PROPN
taxlaw-2824	237	36	gravelle	gravelle	PROPN
taxlaw-2824	237	37	)	)	PUNCT
taxlaw-2824	237	38	.	.	PUNCT
taxlaw-2824	238	1	cf	cf	NOUN
taxlaw-2824	238	2	.	.	PUNCT
taxlaw-2824	239	1	oecd	oecd	PROPN
taxlaw-2824	239	2	,	,	PUNCT
taxlaw-2824	239	3	supra	supra	PROPN
taxlaw-2824	239	4	note	note	PROPN
taxlaw-2824	239	5	35	35	NUM
taxlaw-2824	239	6	,	,	PUNCT
taxlaw-2824	239	7	at	at	ADP
taxlaw-2824	239	8	5	5	NUM
taxlaw-2824	239	9	(	(	PUNCT
taxlaw-2824	239	10	attributing	attribute	VERB
taxlaw-2824	239	11	the	the	DET
taxlaw-2824	239	12	inception	inception	NOUN
taxlaw-2824	239	13	of	of	ADP
taxlaw-2824	239	14	the	the	DET
taxlaw-2824	239	15	corporate	corporate	ADJ
taxlaw-2824	239	16	income	income	NOUN
taxlaw-2824	239	17	tax	tax	NOUN
taxlaw-2824	239	18	rate	rate	NOUN
taxlaw-2824	239	19	reduction	reduction	NOUN
taxlaw-2824	239	20	trend	trend	NOUN
taxlaw-2824	239	21	to	to	ADP
taxlaw-2824	239	22	the	the	DET
taxlaw-2824	239	23	uk	uk	PROPN
taxlaw-2824	239	24	and	and	CCONJ
taxlaw-2824	239	25	usa	usa	PROPN
taxlaw-2824	239	26	tax	tax	NOUN
taxlaw-2824	239	27	reforms	reform	NOUN
taxlaw-2824	239	28	undertaken	undertake	VERB
taxlaw-2824	239	29	in	in	ADP
taxlaw-2824	239	30	the	the	DET
taxlaw-2824	239	31	mid-1980s	mid-1980	NOUN
taxlaw-2824	239	32	)	)	PUNCT
taxlaw-2824	239	33	.	.	PUNCT
taxlaw-2824	240	1	43	43	NUM
taxlaw-2824	240	2	memorandum	memorandum	NOUN
taxlaw-2824	240	3	from	from	ADP
taxlaw-2824	240	4	senator	senator	PROPN
taxlaw-2824	240	5	carl	carl	PROPN
taxlaw-2824	240	6	levin	levin	PROPN
taxlaw-2824	240	7	,	,	PUNCT
taxlaw-2824	240	8	permanent	permanent	ADJ
taxlaw-2824	240	9	subcomm	subcomm	NOUN
taxlaw-2824	240	10	.	.	PUNCT
taxlaw-2824	241	1	on	on	ADP
taxlaw-2824	241	2	investigations	investigation	NOUN
taxlaw-2824	241	3	,	,	PUNCT
taxlaw-2824	241	4	hearings	hearing	NOUN
taxlaw-2824	241	5	on	on	ADP
taxlaw-2824	241	6	offshore	offshore	ADJ
taxlaw-2824	241	7	profit	profit	NOUN
taxlaw-2824	241	8	shifting	shifting	NOUN
taxlaw-2824	241	9	,	,	PUNCT
taxlaw-2824	241	10	submitted	submit	VERB
taxlaw-2824	241	11	as	as	ADP
taxlaw-2824	241	12	evidence	evidence	NOUN
taxlaw-2824	241	13	for	for	ADP
taxlaw-2824	241	14	the	the	DET
taxlaw-2824	241	15	congressional	congressional	ADJ
taxlaw-2824	241	16	hearing	hearing	NOUN
taxlaw-2824	241	17	on	on	ADP
taxlaw-2824	241	18	sept	sept	PROPN
taxlaw-2824	241	19	.	.	PROPN
taxlaw-2824	241	20	20	20	NUM
taxlaw-2824	241	21	,	,	PUNCT
taxlaw-2824	241	22	2012	2012	NUM
taxlaw-2824	241	23	,	,	PUNCT
taxlaw-2824	241	24	exhibit	exhibit	VERB
taxlaw-2824	241	25	#	#	SYM
taxlaw-2824	241	26	1b	1b	NUM
taxlaw-2824	241	27	,	,	PUNCT
taxlaw-2824	241	28	available	available	ADJ
taxlaw-2824	241	29	at	at	ADP
taxlaw-2824	241	30	http://www.levin.senate.gov/newsroom/press/release/subcommittee-hearing-to-examine-billionsof-dollars-in-us-tax-avoidance-by-multinational-corporations/?section=alltypes	http://www.levin.senate.gov/newsroom/press/release/subcommittee-hearing-to-examine-billionsof-dollars-in-us-tax-avoidance-by-multinational-corporations/?section=alltype	NOUN
taxlaw-2824	241	31	(	(	PUNCT
taxlaw-2824	241	32	follow	follow	VERB
taxlaw-2824	241	33	the	the	DET
taxlaw-2824	241	34	hyperlink	hyperlink	NOUN
taxlaw-2824	241	35	to	to	PART
taxlaw-2824	241	36	"	"	PUNCT
taxlaw-2824	241	37	psi	psi	VERB
taxlaw-2824	241	38	charts	chart	NOUN
taxlaw-2824	241	39	on	on	ADP
taxlaw-2824	241	40	offshore	offshore	ADJ
taxlaw-2824	241	41	profit	profit	NOUN
taxlaw-2824	241	42	shifting	shift	VERB
taxlaw-2824	241	43	"	"	PUNCT
taxlaw-2824	241	44	)	)	PUNCT
taxlaw-2824	241	45	(	(	PUNCT
taxlaw-2824	241	46	depicting	depict	VERB
taxlaw-2824	241	47	a	a	DET
taxlaw-2824	241	48	downward	downward	ADJ
taxlaw-2824	241	49	trend	trend	NOUN
taxlaw-2824	241	50	in	in	ADP
taxlaw-2824	241	51	u.s	u.s	PROPN
taxlaw-2824	241	52	.	.	PROPN
taxlaw-2824	241	53	corporate	corporate	ADJ
taxlaw-2824	241	54	revenues	revenue	NOUN
taxlaw-2824	241	55	from	from	ADP
taxlaw-2824	241	56	the	the	DET
taxlaw-2824	241	57	1950s	1950	NOUN
taxlaw-2824	241	58	and	and	CCONJ
taxlaw-2824	241	59	a	a	DET
taxlaw-2824	241	60	plateau	plateau	NOUN
taxlaw-2824	241	61	since	since	SCONJ
taxlaw-2824	241	62	the	the	DET
taxlaw-2824	241	63	1990s	1990s	NUM
taxlaw-2824	241	64	)	)	PUNCT
taxlaw-2824	241	65	.	.	PUNCT
taxlaw-2824	242	1	the	the	DET
taxlaw-2824	242	2	memorandum	memorandum	NOUN
taxlaw-2824	242	3	also	also	ADV
taxlaw-2824	242	4	indicates	indicate	VERB
taxlaw-2824	242	5	that	that	SCONJ
taxlaw-2824	242	6	as	as	SCONJ
taxlaw-2824	242	7	corporate	corporate	ADJ
taxlaw-2824	242	8	revenues	revenue	NOUN
taxlaw-2824	242	9	decreased	decrease	VERB
taxlaw-2824	242	10	from	from	ADP
taxlaw-2824	242	11	1950	1950	NUM
taxlaw-2824	242	12	to	to	ADP
taxlaw-2824	242	13	2010	2010	NUM
taxlaw-2824	242	14	,	,	PUNCT
taxlaw-2824	242	15	payroll	payroll	NOUN
taxlaw-2824	242	16	taxes	taxis	NOUN
taxlaw-2824	242	17	increased	increase	VERB
taxlaw-2824	242	18	from	from	ADP
taxlaw-2824	242	19	about	about	ADP
taxlaw-2824	242	20	8	8	NUM
taxlaw-2824	242	21	%	%	NOUN
taxlaw-2824	242	22	of	of	ADP
taxlaw-2824	242	23	tax	tax	NOUN
taxlaw-2824	242	24	revenue	revenue	NOUN
taxlaw-2824	242	25	in	in	ADP
taxlaw-2824	242	26	1950	1950	NUM
taxlaw-2824	242	27	to	to	ADP
taxlaw-2824	242	28	approximately	approximately	ADV
taxlaw-2824	242	29	40	40	NUM
taxlaw-2824	242	30	%	%	NOUN
taxlaw-2824	242	31	in	in	ADP
taxlaw-2824	242	32	2010	2010	NUM
taxlaw-2824	242	33	.	.	PUNCT
taxlaw-2824	243	1	i	i	PRON
taxlaw-2824	243	2	d.	d.	PROPN
taxlaw-2824	243	3	at	at	ADP
taxlaw-2824	243	4	4–5	4–5	PROPN
taxlaw-2824	243	5	(	(	PUNCT
taxlaw-2824	243	6	follow	follow	VERB
taxlaw-2824	243	7	the	the	DET
taxlaw-2824	243	8	hyperlink	hyperlink	NOUN
taxlaw-2824	243	9	to	to	PART
taxlaw-2824	243	10	"	"	PUNCT
taxlaw-2824	243	11	psi	psi	VERB
taxlaw-2824	243	12	memo	memo	NOUN
taxlaw-2824	243	13	on	on	ADP
taxlaw-2824	243	14	offshore	offshore	ADJ
taxlaw-2824	243	15	profit	profit	NOUN
taxlaw-2824	243	16	shifting	shift	VERB
taxlaw-2824	243	17	and	and	CCONJ
taxlaw-2824	243	18	the	the	DET
taxlaw-2824	243	19	u.s	u.s	PROPN
taxlaw-2824	243	20	.	.	PROPN
taxlaw-2824	243	21	tax	tax	PROPN
taxlaw-2824	243	22	code	code	PROPN
taxlaw-2824	243	23	"	"	PUNCT
taxlaw-2824	243	24	.	.	PUNCT
taxlaw-2824	243	25	)	)	PUNCT
taxlaw-2824	243	26	.	.	PUNCT
taxlaw-2824	244	1	44	44	NUM
taxlaw-2824	244	2	this	this	PRON
taxlaw-2824	244	3	is	be	AUX
taxlaw-2824	244	4	true	true	ADJ
taxlaw-2824	244	5	in	in	ADP
taxlaw-2824	244	6	most	most	ADJ
taxlaw-2824	244	7	of	of	ADP
taxlaw-2824	244	8	the	the	DET
taxlaw-2824	244	9	oecd	oecd	PROPN
taxlaw-2824	244	10	where	where	SCONJ
taxlaw-2824	244	11	the	the	DET
taxlaw-2824	244	12	personal	personal	ADJ
taxlaw-2824	244	13	rate	rate	NOUN
taxlaw-2824	244	14	is	be	AUX
taxlaw-2824	244	15	higher	high	ADJ
taxlaw-2824	244	16	than	than	ADP
taxlaw-2824	244	17	the	the	DET
taxlaw-2824	244	18	corporate	corporate	ADJ
taxlaw-2824	244	19	rate	rate	NOUN
taxlaw-2824	244	20	,	,	PUNCT
taxlaw-2824	244	21	but	but	CCONJ
taxlaw-2824	244	22	not	not	PART
taxlaw-2824	244	23	so	so	ADV
taxlaw-2824	244	24	much	much	ADV
taxlaw-2824	244	25	in	in	ADP
taxlaw-2824	244	26	the	the	DET
taxlaw-2824	244	27	u.s	u.s	PROPN
taxlaw-2824	244	28	.	.	PROPN
taxlaw-2824	244	29	,	,	PUNCT
taxlaw-2824	244	30	where	where	SCONJ
taxlaw-2824	244	31	the	the	DET
taxlaw-2824	244	32	top	top	ADJ
taxlaw-2824	244	33	statutory	statutory	ADJ
taxlaw-2824	244	34	rates	rate	NOUN
taxlaw-2824	244	35	have	have	AUX
taxlaw-2824	244	36	differed	differ	VERB
taxlaw-2824	244	37	little	little	ADJ
taxlaw-2824	244	38	in	in	ADP
taxlaw-2824	244	39	the	the	DET
taxlaw-2824	244	40	past	past	ADJ
taxlaw-2824	244	41	25	25	NUM
taxlaw-2824	244	42	years	year	NOUN
taxlaw-2824	244	43	.	.	PUNCT
taxlaw-2824	245	1	see	see	VERB
taxlaw-2824	245	2	,	,	PUNCT
taxlaw-2824	245	3	e.g.	e.g.	ADV
taxlaw-2824	245	4	,	,	PUNCT
taxlaw-2824	245	5	brooks	brooks	PROPN
taxlaw-2824	245	6	&	&	CCONJ
taxlaw-2824	245	7	hwong	hwong	PROPN
taxlaw-2824	245	8	,	,	PUNCT
taxlaw-2824	245	9	supra	supra	PROPN
taxlaw-2824	245	10	note	note	PROPN
taxlaw-2824	245	11	18	18	NUM
taxlaw-2824	245	12	,	,	PUNCT
taxlaw-2824	245	13	at	at	ADP
taxlaw-2824	245	14	809	809	NUM
taxlaw-2824	245	15	(	(	PUNCT
taxlaw-2824	245	16	"	"	PUNCT
taxlaw-2824	245	17	one	one	NUM
taxlaw-2824	245	18	important	important	ADJ
taxlaw-2824	245	19	reason	reason	NOUN
taxlaw-2824	245	20	why	why	SCONJ
taxlaw-2824	245	21	corporate	corporate	ADJ
taxlaw-2824	245	22	tax	tax	NOUN
taxlaw-2824	245	23	revenues	revenue	NOUN
taxlaw-2824	246	1	[	[	X
taxlaw-2824	246	2	among	among	ADP
taxlaw-2824	246	3	oecd	oecd	PROPN
taxlaw-2824	246	4	member	member	NOUN
taxlaw-2824	246	5	countries	country	NOUN
taxlaw-2824	246	6	]	]	PUNCT
taxlaw-2824	246	7	have	have	AUX
taxlaw-2824	246	8	increased	increase	VERB
taxlaw-2824	246	9	even	even	ADV
taxlaw-2824	246	10	though	though	SCONJ
taxlaw-2824	246	11	rates	rate	NOUN
taxlaw-2824	246	12	have	have	AUX
taxlaw-2824	246	13	been	be	AUX
taxlaw-2824	246	14	reduced	reduce	VERB
taxlaw-2824	246	15	is	be	AUX
taxlaw-2824	246	16	that	that	DET
taxlaw-2824	246	17	corporate	corporate	ADJ
taxlaw-2824	246	18	tax	tax	NOUN
taxlaw-2824	246	19	profits	profit	NOUN
taxlaw-2824	246	20	as	as	ADP
taxlaw-2824	246	21	a	a	DET
taxlaw-2824	246	22	share	share	NOUN
taxlaw-2824	246	23	of	of	ADP
taxlaw-2824	246	24	gdp	gdp	NOUN
taxlaw-2824	246	25	have	have	AUX
taxlaw-2824	246	26	increased	increase	VERB
taxlaw-2824	246	27	greatly	greatly	ADV
taxlaw-2824	246	28	over	over	ADP
taxlaw-2824	246	29	the	the	DET
taxlaw-2824	246	30	past	past	ADJ
taxlaw-2824	246	31	twenty	twenty	NUM
taxlaw-2824	246	32	or	or	CCONJ
taxlaw-2824	246	33	so	so	ADV
taxlaw-2824	246	34	years	year	NOUN
taxlaw-2824	246	35	.	.	PUNCT
taxlaw-2824	246	36	"	"	PUNCT
taxlaw-2824	246	37	)	)	PUNCT
taxlaw-2824	246	38	.	.	PUNCT
taxlaw-2824	247	1	45	45	NUM
taxlaw-2824	248	1	i	i	PROPN
taxlaw-2824	248	2	d.	d.	PROPN
taxlaw-2824	248	3	(	(	PUNCT
taxlaw-2824	248	4	"	"	PUNCT
taxlaw-2824	248	5	in	in	ADP
taxlaw-2824	248	6	many	many	ADJ
taxlaw-2824	248	7	countries	country	NOUN
taxlaw-2824	248	8	.	.	PUNCT
taxlaw-2824	248	9	.	.	PUNCT
taxlaw-2824	248	10	.	.	PUNCT
taxlaw-2824	249	1	corporate	corporate	ADJ
taxlaw-2824	249	2	profits	profit	NOUN
taxlaw-2824	249	3	as	as	ADP
taxlaw-2824	249	4	a	a	DET
taxlaw-2824	249	5	percentage	percentage	NOUN
taxlaw-2824	249	6	of	of	ADP
taxlaw-2824	249	7	gdp	gdp	NOUN
taxlaw-2824	249	8	had	have	AUX
taxlaw-2824	249	9	reached	reach	VERB
taxlaw-2824	249	10	historically	historically	ADV
taxlaw-2824	249	11	unprecedented	unprecedented	ADJ
taxlaw-2824	249	12	levels	level	NOUN
taxlaw-2824	249	13	just	just	ADV
taxlaw-2824	249	14	before	before	ADP
taxlaw-2824	249	15	the	the	DET
taxlaw-2824	249	16	worldwide	worldwide	ADJ
taxlaw-2824	249	17	economic	economic	ADJ
taxlaw-2824	249	18	meltdown	meltdown	NOUN
taxlaw-2824	249	19	.	.	PUNCT
taxlaw-2824	250	1	"	"	PUNCT
taxlaw-2824	250	2	)	)	PUNCT
taxlaw-2824	250	3	.	.	PUNCT
taxlaw-2824	251	1	46	46	NUM
taxlaw-2824	251	2	see	see	VERB
taxlaw-2824	251	3	avi	avi	NOUN
taxlaw-2824	251	4	-	-	PUNCT
taxlaw-2824	251	5	yonah	yonah	ADJ
taxlaw-2824	251	6	,	,	PUNCT
taxlaw-2824	251	7	sartori	sartori	NOUN
taxlaw-2824	251	8	,	,	PUNCT
taxlaw-2824	251	9	&	&	CCONJ
taxlaw-2824	251	10	marian	marian	PROPN
taxlaw-2824	251	11	,	,	PUNCT
taxlaw-2824	251	12	supra	supra	PROPN
taxlaw-2824	251	13	note	note	PROPN
taxlaw-2824	251	14	1	1	NUM
taxlaw-2824	251	15	,	,	PUNCT
taxlaw-2824	251	16	at	at	ADP
taxlaw-2824	251	17	142	142	NUM
taxlaw-2824	251	18	;	;	PUNCT
taxlaw-2824	251	19	brooks	brooks	PROPN
taxlaw-2824	251	20	&	&	CCONJ
taxlaw-2824	251	21	hwong	hwong	PROPN
taxlaw-2824	251	22	,	,	PUNCT
taxlaw-2824	251	23	supra	supra	PROPN
taxlaw-2824	251	24	note	note	PROPN
taxlaw-2824	251	25	18	18	NUM
taxlaw-2824	251	26	,	,	PUNCT
taxlaw-2824	251	27	at	at	ADP
taxlaw-2824	251	28	804	804	NUM
taxlaw-2824	251	29	(	(	PUNCT
taxlaw-2824	251	30	"	"	PUNCT
taxlaw-2824	251	31	[	[	X
taxlaw-2824	251	32	the	the	DET
taxlaw-2824	251	33	reduction	reduction	NOUN
taxlaw-2824	251	34	in	in	ADP
taxlaw-2824	251	35	the	the	DET
taxlaw-2824	251	36	corporate	corporate	ADJ
taxlaw-2824	251	37	tax	tax	NOUN
taxlaw-2824	251	38	rate	rate	NOUN
taxlaw-2824	251	39	as	as	ADP
taxlaw-2824	251	40	a	a	DET
taxlaw-2824	251	41	result	result	NOUN
taxlaw-2824	251	42	of	of	ADP
taxlaw-2824	251	43	the	the	DET
taxlaw-2824	251	44	1986	1986	NUM
taxlaw-2824	251	45	tax	tax	NOUN
taxlaw-2824	251	46	act	act	NOUN
taxlaw-2824	251	47	]	]	PUNCT
taxlaw-2824	251	48	cut	cut	VERB
taxlaw-2824	251	49	the	the	DET
taxlaw-2824	251	50	u.s	u.s	PROPN
taxlaw-2824	251	51	.	.	PROPN
taxlaw-2824	251	52	tax	tax	NOUN
taxlaw-2824	251	53	rate	rate	NOUN
taxlaw-2824	251	54	from	from	ADP
taxlaw-2824	251	55	46	46	NUM
taxlaw-2824	251	56	to	to	PART
taxlaw-2824	251	57	34	34	NUM
taxlaw-2824	251	58	percent	percent	NOUN
taxlaw-2824	251	59	.	.	PUNCT
taxlaw-2824	252	1	this	this	DET
taxlaw-2824	252	2	reduced	reduce	VERB
taxlaw-2824	252	3	rate	rate	NOUN
taxlaw-2824	252	4	was	be	AUX
taxlaw-2824	252	5	more	more	ADJ
taxlaw-2824	252	6	than	than	SCONJ
taxlaw-2824	252	7	compensated	compensate	VERB
taxlaw-2824	252	8	by	by	ADP
taxlaw-2824	252	9	base	base	NOUN
taxlaw-2824	252	10	-	-	PUNCT
taxlaw-2824	252	11	broadening	broaden	VERB
taxlaw-2824	252	12	measures	measure	NOUN
taxlaw-2824	252	13	.	.	PUNCT
taxlaw-2824	252	14	"	"	PUNCT
taxlaw-2824	252	15	)	)	PUNCT
taxlaw-2824	252	16	;	;	PUNCT
taxlaw-2824	252	17	but	but	CCONJ
taxlaw-2824	252	18	see	see	VERB
taxlaw-2824	252	19	i	i	PRON
taxlaw-2824	252	20	d.	d.	PROPN
taxlaw-2824	252	21	at	at	ADP
taxlaw-2824	252	22	810–11	810–11	NUM
taxlaw-2824	252	23	(	(	PUNCT
taxlaw-2824	252	24	"	"	PUNCT
taxlaw-2824	252	25	mooij	mooij	NOUN
taxlaw-2824	252	26	and	and	CCONJ
taxlaw-2824	252	27	nicodème	nicodème	NOUN
taxlaw-2824	252	28	have	have	AUX
taxlaw-2824	252	29	recently	recently	ADV
taxlaw-2824	252	30	estimated	estimate	VERB
taxlaw-2824	252	31	that	that	SCONJ
taxlaw-2824	252	32	as	as	ADV
taxlaw-2824	252	33	high	high	ADJ
taxlaw-2824	252	34	as	as	ADP
taxlaw-2824	252	35	over	over	ADP
taxlaw-2824	252	36	20	20	NUM
taxlaw-2824	252	37	percent	percent	NOUN
taxlaw-2824	252	38	of	of	ADP
taxlaw-2824	252	39	annual	annual	ADJ
taxlaw-2824	252	40	corporate	corporate	ADJ
taxlaw-2824	252	41	218	218	NUM
taxlaw-2824	252	42	columbia	columbia	PROPN
taxlaw-2824	252	43	journal	journal	NOUN
taxlaw-2824	252	44	of	of	ADP
taxlaw-2824	252	45	tax	tax	NOUN
taxlaw-2824	252	46	law	law	NOUN
taxlaw-2824	252	47	[	[	X
taxlaw-2824	252	48	vol.5:207	vol.5:207	NOUN
taxlaw-2824	252	49	over	over	ADP
taxlaw-2824	252	50	the	the	DET
taxlaw-2824	252	51	past	past	ADJ
taxlaw-2824	252	52	few	few	ADJ
taxlaw-2824	252	53	years	year	NOUN
taxlaw-2824	252	54	,	,	PUNCT
taxlaw-2824	252	55	prominent	prominent	ADJ
taxlaw-2824	252	56	tax	tax	NOUN
taxlaw-2824	252	57	scholars	scholar	NOUN
taxlaw-2824	252	58	and	and	CCONJ
taxlaw-2824	252	59	analysts	analyst	NOUN
taxlaw-2824	252	60	have	have	AUX
taxlaw-2824	252	61	more	more	ADV
taxlaw-2824	252	62	vocally	vocally	ADV
taxlaw-2824	252	63	endorsed	endorse	VERB
taxlaw-2824	252	64	the	the	DET
taxlaw-2824	252	65	proposition	proposition	NOUN
taxlaw-2824	252	66	that	that	SCONJ
taxlaw-2824	252	67	the	the	DET
taxlaw-2824	252	68	long	long	ADV
taxlaw-2824	252	69	-	-	PUNCT
taxlaw-2824	252	70	run	run	NOUN
taxlaw-2824	252	71	flattening	flattening	NOUN
taxlaw-2824	252	72	of	of	ADP
taxlaw-2824	252	73	personal	personal	ADJ
taxlaw-2824	252	74	and	and	CCONJ
taxlaw-2824	252	75	corporate	corporate	ADJ
taxlaw-2824	252	76	income	income	NOUN
taxlaw-2824	252	77	tax	tax	NOUN
taxlaw-2824	252	78	rates	rate	NOUN
taxlaw-2824	252	79	,	,	PUNCT
taxlaw-2824	252	80	and	and	CCONJ
taxlaw-2824	252	81	the	the	DET
taxlaw-2824	252	82	move	move	NOUN
taxlaw-2824	252	83	away	away	ADV
taxlaw-2824	252	84	from	from	ADP
taxlaw-2824	252	85	taxation	taxation	NOUN
taxlaw-2824	252	86	of	of	ADP
taxlaw-2824	252	87	capital	capital	NOUN
taxlaw-2824	252	88	and	and	CCONJ
taxlaw-2824	252	89	high	high	ADJ
taxlaw-2824	252	90	-	-	PUNCT
taxlaw-2824	252	91	income	income	NOUN
taxlaw-2824	252	92	taxpayers	taxpayer	NOUN
taxlaw-2824	252	93	more	more	ADV
taxlaw-2824	252	94	generally	generally	ADV
taxlaw-2824	252	95	to	to	ADP
taxlaw-2824	252	96	less	less	ADJ
taxlaw-2824	252	97	mobile	mobile	ADJ
taxlaw-2824	252	98	taxpayers	taxpayer	NOUN
taxlaw-2824	252	99	and	and	CCONJ
taxlaw-2824	252	100	resources	resource	NOUN
taxlaw-2824	252	101	such	such	ADJ
taxlaw-2824	252	102	as	as	ADP
taxlaw-2824	252	103	consumption	consumption	NOUN
taxlaw-2824	252	104	and	and	CCONJ
taxlaw-2824	252	105	labor	labor	NOUN
taxlaw-2824	252	106	,	,	PUNCT
taxlaw-2824	252	107	seriously	seriously	ADV
taxlaw-2824	252	108	distort	distort	VERB
taxlaw-2824	252	109	tax	tax	NOUN
taxlaw-2824	252	110	structures	structure	NOUN
taxlaw-2824	252	111	while	while	SCONJ
taxlaw-2824	252	112	rendering	render	VERB
taxlaw-2824	252	113	tax	tax	NOUN
taxlaw-2824	252	114	systems	system	NOUN
taxlaw-2824	252	115	around	around	ADP
taxlaw-2824	252	116	the	the	DET
taxlaw-2824	252	117	world	world	NOUN
taxlaw-2824	252	118	more	more	ADV
taxlaw-2824	252	119	regressive.47	regressive.47	PROPN
taxlaw-2824	252	120	reuven	reuven	VERB
taxlaw-2824	252	121	avi	avi	PROPN
taxlaw-2824	252	122	-	-	PUNCT
taxlaw-2824	252	123	yonah	yonah	PROPN
taxlaw-2824	252	124	explains	explain	VERB
taxlaw-2824	252	125	:	:	PUNCT
taxlaw-2824	252	126	"	"	PUNCT
taxlaw-2824	252	127	[	[	X
taxlaw-2824	252	128	c]ountries	c]ountrie	NOUN
taxlaw-2824	252	129	that	that	PRON
taxlaw-2824	252	130	formerly	formerly	ADV
taxlaw-2824	252	131	relied	rely	VERB
taxlaw-2824	252	132	on	on	ADP
taxlaw-2824	252	133	income	income	NOUN
taxlaw-2824	252	134	tax	tax	NOUN
taxlaw-2824	252	135	revenues	revenue	NOUN
taxlaw-2824	252	136	now	now	ADV
taxlaw-2824	252	137	must	must	AUX
taxlaw-2824	252	138	increase	increase	VERB
taxlaw-2824	252	139	relatively	relatively	ADV
taxlaw-2824	252	140	regressive	regressive	ADJ
taxlaw-2824	252	141	taxes	taxis	NOUN
taxlaw-2824	252	142	,	,	PUNCT
taxlaw-2824	252	143	such	such	ADJ
taxlaw-2824	252	144	as	as	ADP
taxlaw-2824	252	145	consumption	consumption	NOUN
taxlaw-2824	252	146	and	and	CCONJ
taxlaw-2824	252	147	payroll	payroll	NOUN
taxlaw-2824	252	148	taxes	taxis	NOUN
taxlaw-2824	252	149	,	,	PUNCT
taxlaw-2824	252	150	which	which	PRON
taxlaw-2824	252	151	in	in	ADP
taxlaw-2824	252	152	recent	recent	ADJ
taxlaw-2824	252	153	years	year	NOUN
taxlaw-2824	252	154	have	have	AUX
taxlaw-2824	252	155	been	be	AUX
taxlaw-2824	252	156	the	the	DET
taxlaw-2824	252	157	fastest	fast	ADJ
taxlaw-2824	252	158	growing	grow	VERB
taxlaw-2824	252	159	taxes	taxis	NOUN
taxlaw-2824	252	160	in	in	ADP
taxlaw-2824	252	161	the	the	DET
taxlaw-2824	252	162	member	member	NOUN
taxlaw-2824	252	163	countries	country	NOUN
taxlaw-2824	252	164	of	of	ADP
taxlaw-2824	252	165	the	the	DET
taxlaw-2824	252	166	organization	organization	NOUN
taxlaw-2824	252	167	for	for	ADP
taxlaw-2824	252	168	economic	economic	ADJ
taxlaw-2824	252	169	co	co	NOUN
taxlaw-2824	252	170	-	-	NOUN
taxlaw-2824	252	171	operation	operation	NOUN
taxlaw-2824	252	172	and	and	CCONJ
taxlaw-2824	252	173	development	development	NOUN
taxlaw-2824	252	174	(	(	PUNCT
taxlaw-2824	252	175	oecd)."48	oecd)."48	X
taxlaw-2824	252	176	a	a	DET
taxlaw-2824	252	177	holistic	holistic	ADJ
taxlaw-2824	252	178	view	view	NOUN
taxlaw-2824	252	179	of	of	ADP
taxlaw-2824	252	180	global	global	ADJ
taxlaw-2824	252	181	tax	tax	NOUN
taxlaw-2824	252	182	trends	trend	NOUN
taxlaw-2824	252	183	during	during	ADP
taxlaw-2824	252	184	the	the	DET
taxlaw-2824	252	185	past	past	ADJ
taxlaw-2824	252	186	thirty	thirty	NUM
taxlaw-2824	252	187	-	-	PUNCT
taxlaw-2824	252	188	five	five	NUM
taxlaw-2824	252	189	years	year	NOUN
taxlaw-2824	252	190	thus	thus	ADV
taxlaw-2824	252	191	suggests	suggest	VERB
taxlaw-2824	252	192	that	that	SCONJ
taxlaw-2824	252	193	,	,	PUNCT
taxlaw-2824	252	194	in	in	ADP
taxlaw-2824	252	195	order	order	NOUN
taxlaw-2824	252	196	to	to	PART
taxlaw-2824	252	197	meet	meet	VERB
taxlaw-2824	252	198	present	present	ADJ
taxlaw-2824	252	199	-	-	PUNCT
taxlaw-2824	252	200	day	day	NOUN
taxlaw-2824	252	201	challenges	challenge	NOUN
taxlaw-2824	252	202	,	,	PUNCT
taxlaw-2824	252	203	nations	nation	NOUN
taxlaw-2824	252	204	and	and	CCONJ
taxlaw-2824	252	205	their	their	PRON
taxlaw-2824	252	206	tax	tax	NOUN
taxlaw-2824	252	207	systems	system	NOUN
taxlaw-2824	252	208	must	must	AUX
taxlaw-2824	252	209	reconsider	reconsider	VERB
taxlaw-2824	252	210	the	the	DET
taxlaw-2824	252	211	available	available	ADJ
taxlaw-2824	252	212	revenue	revenue	NOUN
taxlaw-2824	252	213	sources	source	NOUN
taxlaw-2824	252	214	—	—	PUNCT
taxlaw-2824	252	215	either	either	CCONJ
taxlaw-2824	252	216	within	within	ADP
taxlaw-2824	252	217	or	or	CCONJ
taxlaw-2824	252	218	outside	outside	ADP
taxlaw-2824	252	219	the	the	DET
taxlaw-2824	252	220	tax	tax	NOUN
taxlaw-2824	252	221	realm	realm	NOUN
taxlaw-2824	252	222	—	—	PUNCT
taxlaw-2824	252	223	as	as	ADV
taxlaw-2824	252	224	well	well	ADV
taxlaw-2824	252	225	as	as	ADP
taxlaw-2824	252	226	the	the	DET
taxlaw-2824	252	227	alternative	alternative	NOUN
taxlaw-2824	252	228	of	of	ADP
taxlaw-2824	252	229	cutting	cut	VERB
taxlaw-2824	252	230	back	back	ADP
taxlaw-2824	252	231	on	on	ADP
taxlaw-2824	252	232	government	government	NOUN
taxlaw-2824	252	233	spending	spending	NOUN
taxlaw-2824	252	234	,	,	PUNCT
taxlaw-2824	252	235	given	give	VERB
taxlaw-2824	252	236	the	the	DET
taxlaw-2824	252	237	risk	risk	NOUN
taxlaw-2824	252	238	of	of	ADP
taxlaw-2824	252	239	revenue	revenue	NOUN
taxlaw-2824	252	240	decline.49	decline.49	PROPN
taxlaw-2824	252	241	while	while	SCONJ
taxlaw-2824	252	242	either	either	DET
taxlaw-2824	252	243	option	option	NOUN
taxlaw-2824	252	244	has	have	VERB
taxlaw-2824	252	245	significant	significant	ADJ
taxlaw-2824	252	246	tax	tax	NOUN
taxlaw-2824	252	247	implications	implication	NOUN
taxlaw-2824	252	248	,	,	PUNCT
taxlaw-2824	252	249	both	both	PRON
taxlaw-2824	252	250	also	also	ADV
taxlaw-2824	252	251	concern	concern	VERB
taxlaw-2824	252	252	a	a	DET
taxlaw-2824	252	253	range	range	NOUN
taxlaw-2824	252	254	tax	tax	NOUN
taxlaw-2824	252	255	revenue	revenue	NOUN
taxlaw-2824	252	256	can	can	AUX
taxlaw-2824	252	257	be	be	AUX
taxlaw-2824	252	258	explained	explain	VERB
taxlaw-2824	252	259	by	by	ADP
taxlaw-2824	252	260	the	the	DET
taxlaw-2824	252	261	shift	shift	NOUN
taxlaw-2824	252	262	in	in	ADP
taxlaw-2824	252	263	the	the	DET
taxlaw-2824	252	264	tax	tax	NOUN
taxlaw-2824	252	265	base	base	NOUN
taxlaw-2824	252	266	from	from	ADP
taxlaw-2824	252	267	relatively	relatively	ADV
taxlaw-2824	252	268	higher	higher	ADV
taxlaw-2824	252	269	-	-	PUNCT
taxlaw-2824	252	270	taxed	tax	VERB
taxlaw-2824	252	271	personal	personal	ADJ
taxlaw-2824	252	272	income	income	NOUN
taxlaw-2824	252	273	to	to	ADP
taxlaw-2824	252	274	lower	lower	ADV
taxlaw-2824	252	275	-	-	PUNCT
taxlaw-2824	252	276	taxed	tax	VERB
taxlaw-2824	252	277	corporate	corporate	ADJ
taxlaw-2824	252	278	income	income	NOUN
taxlaw-2824	252	279	.	.	PUNCT
taxlaw-2824	252	280	"	"	PUNCT
taxlaw-2824	252	281	)	)	PUNCT
taxlaw-2824	252	282	.	.	PUNCT
taxlaw-2824	253	1	47	47	NUM
taxlaw-2824	253	2	see	see	VERB
taxlaw-2824	253	3	,	,	PUNCT
taxlaw-2824	253	4	e.g.	e.g.	ADV
taxlaw-2824	253	5	,	,	PUNCT
taxlaw-2824	253	6	permanent	permanent	ADJ
taxlaw-2824	253	7	subcomm	subcomm	NOUN
taxlaw-2824	253	8	.	.	PUNCT
taxlaw-2824	254	1	on	on	ADP
taxlaw-2824	254	2	investigations	investigation	NOUN
taxlaw-2824	254	3	,	,	PUNCT
taxlaw-2824	254	4	offshore	offshore	ADJ
taxlaw-2824	254	5	profit	profit	NOUN
taxlaw-2824	254	6	shifting	shift	VERB
taxlaw-2824	254	7	memorandum	memorandum	NOUN
taxlaw-2824	254	8	,	,	PUNCT
taxlaw-2824	254	9	supra	supra	PROPN
taxlaw-2824	254	10	note	note	NOUN
taxlaw-2824	254	11	43	43	NUM
taxlaw-2824	254	12	(	(	PUNCT
taxlaw-2824	254	13	indicating	indicate	VERB
taxlaw-2824	254	14	an	an	DET
taxlaw-2824	254	15	erosion	erosion	NOUN
taxlaw-2824	254	16	in	in	ADP
taxlaw-2824	254	17	corporate	corporate	ADJ
taxlaw-2824	254	18	tax	tax	NOUN
taxlaw-2824	254	19	revenue	revenue	NOUN
taxlaw-2824	254	20	and	and	CCONJ
taxlaw-2824	254	21	a	a	DET
taxlaw-2824	254	22	parallel	parallel	ADJ
taxlaw-2824	254	23	increase	increase	NOUN
taxlaw-2824	254	24	in	in	ADP
taxlaw-2824	254	25	payroll	payroll	NOUN
taxlaw-2824	254	26	taxes	taxis	NOUN
taxlaw-2824	254	27	from	from	ADP
taxlaw-2824	254	28	1950	1950	NUM
taxlaw-2824	254	29	to	to	ADP
taxlaw-2824	254	30	2010	2010	NUM
taxlaw-2824	254	31	)	)	PUNCT
taxlaw-2824	254	32	;	;	PUNCT
taxlaw-2824	254	33	avi	avi	NOUN
taxlaw-2824	254	34	-	-	PUNCT
taxlaw-2824	254	35	yonah	yonah	ADJ
taxlaw-2824	254	36	,	,	PUNCT
taxlaw-2824	254	37	supra	supra	ADJ
taxlaw-2824	254	38	note	note	NOUN
taxlaw-2824	254	39	31	31	NUM
taxlaw-2824	254	40	,	,	PUNCT
taxlaw-2824	254	41	at	at	ADP
taxlaw-2824	254	42	795	795	NUM
taxlaw-2824	254	43	(	(	PUNCT
taxlaw-2824	254	44	concluding	conclude	VERB
taxlaw-2824	254	45	that	that	SCONJ
taxlaw-2824	254	46	if	if	SCONJ
taxlaw-2824	254	47	harmful	harmful	ADJ
taxlaw-2824	254	48	tax	tax	NOUN
taxlaw-2824	254	49	competition	competition	NOUN
taxlaw-2824	254	50	is	be	AUX
taxlaw-2824	254	51	"	"	PUNCT
taxlaw-2824	254	52	left	leave	VERB
taxlaw-2824	254	53	unchecked	unchecked	ADJ
taxlaw-2824	254	54	,	,	PUNCT
taxlaw-2824	254	55	the	the	DET
taxlaw-2824	254	56	dire	dire	ADJ
taxlaw-2824	254	57	predictions	prediction	NOUN
taxlaw-2824	254	58	of	of	ADP
taxlaw-2824	254	59	a	a	DET
taxlaw-2824	254	60	twenty	twenty	NUM
taxlaw-2824	254	61	-	-	PUNCT
taxlaw-2824	254	62	first	first	ADJ
taxlaw-2824	254	63	century	century	NOUN
taxlaw-2824	254	64	world	world	NOUN
taxlaw-2824	254	65	based	base	VERB
taxlaw-2824	254	66	on	on	ADP
taxlaw-2824	254	67	the	the	DET
taxlaw-2824	254	68	vat	vat	NOUN
taxlaw-2824	254	69	,	,	PUNCT
taxlaw-2824	254	70	while	while	SCONJ
taxlaw-2824	254	71	perhaps	perhaps	ADV
taxlaw-2824	254	72	premature	premature	ADJ
taxlaw-2824	254	73	,	,	PUNCT
taxlaw-2824	254	74	could	could	AUX
taxlaw-2824	254	75	in	in	ADP
taxlaw-2824	254	76	time	time	NOUN
taxlaw-2824	254	77	still	still	ADV
taxlaw-2824	254	78	be	be	AUX
taxlaw-2824	254	79	borne	bear	VERB
taxlaw-2824	254	80	out	out	ADP
taxlaw-2824	254	81	"	"	PUNCT
taxlaw-2824	254	82	)	)	PUNCT
taxlaw-2824	254	83	.	.	PUNCT
taxlaw-2824	255	1	for	for	ADP
taxlaw-2824	255	2	a	a	DET
taxlaw-2824	255	3	discussion	discussion	NOUN
taxlaw-2824	255	4	of	of	ADP
taxlaw-2824	255	5	opposing	oppose	VERB
taxlaw-2824	255	6	claims	claim	NOUN
taxlaw-2824	255	7	that	that	SCONJ
taxlaw-2824	255	8	the	the	DET
taxlaw-2824	255	9	move	move	NOUN
taxlaw-2824	255	10	toward	toward	ADP
taxlaw-2824	255	11	a	a	DET
taxlaw-2824	255	12	greater	great	ADJ
taxlaw-2824	255	13	usage	usage	NOUN
taxlaw-2824	255	14	of	of	ADP
taxlaw-2824	255	15	consumption	consumption	NOUN
taxlaw-2824	255	16	and	and	CCONJ
taxlaw-2824	255	17	payroll	payroll	NOUN
taxlaw-2824	255	18	taxes	taxis	NOUN
taxlaw-2824	255	19	may	may	AUX
taxlaw-2824	255	20	not	not	PART
taxlaw-2824	255	21	be	be	AUX
taxlaw-2824	255	22	troubling	troubling	ADJ
taxlaw-2824	255	23	and	and	CCONJ
taxlaw-2824	255	24	,	,	PUNCT
taxlaw-2824	255	25	moreover	moreover	ADV
taxlaw-2824	255	26	,	,	PUNCT
taxlaw-2824	255	27	that	that	SCONJ
taxlaw-2824	255	28	it	it	PRON
taxlaw-2824	255	29	is	be	AUX
taxlaw-2824	255	30	the	the	DET
taxlaw-2824	255	31	very	very	ADJ
taxlaw-2824	255	32	reason	reason	NOUN
taxlaw-2824	255	33	why	why	SCONJ
taxlaw-2824	255	34	welfare	welfare	NOUN
taxlaw-2824	255	35	states	state	NOUN
taxlaw-2824	255	36	have	have	AUX
taxlaw-2824	255	37	been	be	AUX
taxlaw-2824	255	38	able	able	ADJ
taxlaw-2824	255	39	to	to	PART
taxlaw-2824	255	40	continue	continue	VERB
taxlaw-2824	255	41	to	to	PART
taxlaw-2824	255	42	fund	fund	VERB
taxlaw-2824	255	43	their	their	PRON
taxlaw-2824	255	44	growing	grow	VERB
taxlaw-2824	255	45	expenditures	expenditure	NOUN
taxlaw-2824	255	46	,	,	PUNCT
taxlaw-2824	255	47	see	see	VERB
taxlaw-2824	255	48	,	,	PUNCT
taxlaw-2824	255	49	e.g.	e.g.	ADV
taxlaw-2824	255	50	,	,	PUNCT
taxlaw-2824	255	51	brooks	brooks	PROPN
taxlaw-2824	255	52	&	&	CCONJ
taxlaw-2824	255	53	hwong	hwong	PROPN
taxlaw-2824	255	54	,	,	PUNCT
taxlaw-2824	255	55	supra	supra	PROPN
taxlaw-2824	255	56	note	note	PROPN
taxlaw-2824	255	57	18	18	NUM
taxlaw-2824	255	58	,	,	PUNCT
taxlaw-2824	255	59	at	at	ADP
taxlaw-2824	255	60	815	815	NUM
taxlaw-2824	255	61	(	(	PUNCT
taxlaw-2824	255	62	noting	note	VERB
taxlaw-2824	255	63	that	that	SCONJ
taxlaw-2824	255	64	one	one	NUM
taxlaw-2824	255	65	possible	possible	ADJ
taxlaw-2824	255	66	argument	argument	NOUN
taxlaw-2824	255	67	for	for	ADP
taxlaw-2824	255	68	consumption	consumption	NOUN
taxlaw-2824	255	69	taxes	taxis	NOUN
taxlaw-2824	255	70	is	be	AUX
taxlaw-2824	255	71	that	that	SCONJ
taxlaw-2824	255	72	"	"	PUNCT
taxlaw-2824	255	73	'	'	PUNCT
taxlaw-2824	255	74	a	a	DET
taxlaw-2824	255	75	revenue	revenue	NOUN
taxlaw-2824	255	76	shift	shift	NOUN
taxlaw-2824	255	77	to	to	ADP
taxlaw-2824	255	78	regressive	regressive	ADJ
taxlaw-2824	255	79	taxes	taxis	NOUN
taxlaw-2824	255	80	makes	make	VERB
taxlaw-2824	255	81	it	it	PRON
taxlaw-2824	255	82	politically	politically	ADV
taxlaw-2824	255	83	easier	easy	ADJ
taxlaw-2824	255	84	to	to	PART
taxlaw-2824	255	85	maintain	maintain	VERB
taxlaw-2824	255	86	a	a	DET
taxlaw-2824	255	87	large	large	ADJ
taxlaw-2824	255	88	public	public	ADJ
taxlaw-2824	255	89	sector	sector	NOUN
taxlaw-2824	255	90	'	'	PUNCT
taxlaw-2824	255	91	"	"	PUNCT
taxlaw-2824	255	92	)	)	PUNCT
taxlaw-2824	255	93	(	(	PUNCT
taxlaw-2824	255	94	quoting	quote	VERB
taxlaw-2824	255	95	juno	juno	PROPN
taxlaw-2824	255	96	kato	kato	PROPN
taxlaw-2824	255	97	,	,	PUNCT
taxlaw-2824	255	98	regressive	regressive	ADJ
taxlaw-2824	255	99	taxation	taxation	NOUN
taxlaw-2824	255	100	and	and	CCONJ
taxlaw-2824	255	101	the	the	DET
taxlaw-2824	255	102	welfare	welfare	NOUN
taxlaw-2824	255	103	state	state	NOUN
taxlaw-2824	255	104	(	(	PUNCT
taxlaw-2824	255	105	2003	2003	NUM
taxlaw-2824	255	106	)	)	PUNCT
taxlaw-2824	255	107	)	)	PUNCT
taxlaw-2824	255	108	.	.	PUNCT
taxlaw-2824	256	1	see	see	VERB
taxlaw-2824	256	2	also	also	ADV
taxlaw-2824	256	3	neil	neil	PROPN
taxlaw-2824	256	4	brooks	brooks	PROPN
taxlaw-2824	256	5	,	,	PUNCT
taxlaw-2824	256	6	a	a	DET
taxlaw-2824	256	7	restatement	restatement	NOUN
taxlaw-2824	256	8	of	of	ADP
taxlaw-2824	256	9	the	the	DET
taxlaw-2824	256	10	case	case	NOUN
taxlaw-2824	256	11	for	for	ADP
taxlaw-2824	256	12	progressive	progressive	ADJ
taxlaw-2824	256	13	income	income	NOUN
taxlaw-2824	256	14	tax	tax	NOUN
taxlaw-2824	256	15	,	,	PUNCT
taxlaw-2824	256	16	in	in	ADP
taxlaw-2824	256	17	tax	tax	NOUN
taxlaw-2824	256	18	reform	reform	NOUN
taxlaw-2824	256	19	in	in	ADP
taxlaw-2824	256	20	the	the	DET
taxlaw-2824	256	21	21st	21st	ADJ
taxlaw-2824	256	22	century	century	NOUN
taxlaw-2824	256	23	:	:	PUNCT
taxlaw-2824	256	24	a	a	DET
taxlaw-2824	256	25	volume	volume	NOUN
taxlaw-2824	256	26	in	in	ADP
taxlaw-2824	256	27	memory	memory	NOUN
taxlaw-2824	256	28	of	of	ADP
taxlaw-2824	256	29	richard	richard	PROPN
taxlaw-2824	256	30	musgrave	musgrave	PROPN
taxlaw-2824	256	31	277	277	NUM
taxlaw-2824	256	32	,	,	PUNCT
taxlaw-2824	256	33	333	333	NUM
taxlaw-2824	256	34	(	(	PUNCT
taxlaw-2824	256	35	john	john	PROPN
taxlaw-2824	256	36	g.	g.	PROPN
taxlaw-2824	256	37	head	head	PROPN
taxlaw-2824	256	38	&	&	CCONJ
taxlaw-2824	256	39	richard	richard	PROPN
taxlaw-2824	256	40	e.	e.	PROPN
taxlaw-2824	256	41	krever	krever	PROPN
taxlaw-2824	256	42	eds	eds	PROPN
taxlaw-2824	256	43	.	.	PROPN
taxlaw-2824	256	44	,	,	PUNCT
taxlaw-2824	256	45	2009	2009	NUM
taxlaw-2824	256	46	)	)	PUNCT
taxlaw-2824	256	47	(	(	PUNCT
taxlaw-2824	256	48	"	"	PUNCT
taxlaw-2824	256	49	[	[	X
taxlaw-2824	256	50	t]he	t]he	ADV
taxlaw-2824	256	51	fact	fact	NOUN
taxlaw-2824	256	52	that	that	SCONJ
taxlaw-2824	256	53	transfers	transfer	NOUN
taxlaw-2824	256	54	can	can	AUX
taxlaw-2824	256	55	be	be	AUX
taxlaw-2824	256	56	relatively	relatively	ADV
taxlaw-2824	256	57	effective	effective	ADJ
taxlaw-2824	256	58	at	at	ADP
taxlaw-2824	256	59	reducing	reduce	VERB
taxlaw-2824	256	60	inequalities	inequality	NOUN
taxlaw-2824	256	61	has	have	AUX
taxlaw-2824	256	62	led	lead	VERB
taxlaw-2824	256	63	some	some	DET
taxlaw-2824	256	64	commentators	commentator	NOUN
taxlaw-2824	256	65	to	to	PART
taxlaw-2824	256	66	suggest	suggest	VERB
taxlaw-2824	256	67	that	that	SCONJ
taxlaw-2824	256	68	progressive	progressive	ADJ
taxlaw-2824	256	69	taxes	taxis	NOUN
taxlaw-2824	256	70	are	be	AUX
taxlaw-2824	256	71	not	not	PART
taxlaw-2824	256	72	needed	need	VERB
taxlaw-2824	256	73	for	for	ADP
taxlaw-2824	256	74	achieving	achieve	VERB
taxlaw-2824	256	75	a	a	DET
taxlaw-2824	256	76	more	more	ADV
taxlaw-2824	256	77	equal	equal	ADJ
taxlaw-2824	256	78	society	society	NOUN
taxlaw-2824	256	79	.	.	PUNCT
taxlaw-2824	256	80	"	"	PUNCT
taxlaw-2824	256	81	)	)	PUNCT
taxlaw-2824	256	82	;	;	PUNCT
taxlaw-2824	256	83	but	but	CCONJ
taxlaw-2824	256	84	see	see	VERB
taxlaw-2824	256	85	brooks	brooks	PROPN
taxlaw-2824	256	86	&	&	CCONJ
taxlaw-2824	256	87	hwong	hwong	PROPN
taxlaw-2824	256	88	,	,	PUNCT
taxlaw-2824	256	89	supra	supra	PROPN
taxlaw-2824	256	90	note	note	PROPN
taxlaw-2824	256	91	18	18	NUM
taxlaw-2824	256	92	,	,	PUNCT
taxlaw-2824	256	93	at	at	ADP
taxlaw-2824	256	94	818	818	NUM
taxlaw-2824	256	95	(	(	PUNCT
taxlaw-2824	256	96	"	"	PUNCT
taxlaw-2824	256	97	however	however	ADV
taxlaw-2824	256	98	,	,	PUNCT
taxlaw-2824	256	99	if	if	SCONJ
taxlaw-2824	256	100	there	there	PRON
taxlaw-2824	256	101	is	be	VERB
taxlaw-2824	256	102	a	a	DET
taxlaw-2824	256	103	case	case	NOUN
taxlaw-2824	256	104	for	for	ADP
taxlaw-2824	256	105	redistributing	redistribute	VERB
taxlaw-2824	256	106	from	from	ADP
taxlaw-2824	256	107	the	the	DET
taxlaw-2824	256	108	very	very	ADV
taxlaw-2824	256	109	rich	rich	ADJ
taxlaw-2824	256	110	,	,	PUNCT
taxlaw-2824	256	111	because	because	SCONJ
taxlaw-2824	256	112	they	they	PRON
taxlaw-2824	256	113	have	have	VERB
taxlaw-2824	256	114	no	no	DET
taxlaw-2824	256	115	moral	moral	ADJ
taxlaw-2824	256	116	claims	claim	NOUN
taxlaw-2824	256	117	to	to	ADP
taxlaw-2824	256	118	their	their	PRON
taxlaw-2824	256	119	vast	vast	ADJ
taxlaw-2824	256	120	incomes	income	NOUN
taxlaw-2824	256	121	or	or	CCONJ
taxlaw-2824	256	122	because	because	SCONJ
taxlaw-2824	256	123	their	their	PRON
taxlaw-2824	256	124	economic	economic	ADJ
taxlaw-2824	256	125	power	power	NOUN
taxlaw-2824	256	126	threatens	threaten	VERB
taxlaw-2824	256	127	democratic	democratic	ADJ
taxlaw-2824	256	128	values	value	NOUN
taxlaw-2824	256	129	and	and	CCONJ
taxlaw-2824	256	130	the	the	DET
taxlaw-2824	256	131	quality	quality	NOUN
taxlaw-2824	256	132	of	of	ADP
taxlaw-2824	256	133	life	life	NOUN
taxlaw-2824	256	134	in	in	ADP
taxlaw-2824	256	135	a	a	DET
taxlaw-2824	256	136	society	society	NOUN
taxlaw-2824	256	137	,	,	PUNCT
taxlaw-2824	256	138	then	then	ADV
taxlaw-2824	256	139	transfer	transfer	VERB
taxlaw-2824	256	140	payments	payment	NOUN
taxlaw-2824	256	141	can	can	AUX
taxlaw-2824	256	142	not	not	PART
taxlaw-2824	256	143	,	,	PUNCT
taxlaw-2824	256	144	obviously	obviously	ADV
taxlaw-2824	256	145	,	,	PUNCT
taxlaw-2824	256	146	be	be	AUX
taxlaw-2824	256	147	used	use	VERB
taxlaw-2824	256	148	for	for	ADP
taxlaw-2824	256	149	this	this	DET
taxlaw-2824	256	150	purpose	purpose	NOUN
taxlaw-2824	256	151	.	.	PUNCT
taxlaw-2824	256	152	"	"	PUNCT
taxlaw-2824	256	153	)	)	PUNCT
taxlaw-2824	256	154	.	.	PUNCT
taxlaw-2824	257	1	furthermore	furthermore	ADV
taxlaw-2824	257	2	,	,	PUNCT
taxlaw-2824	257	3	with	with	ADP
taxlaw-2824	257	4	respect	respect	NOUN
taxlaw-2824	257	5	to	to	ADP
taxlaw-2824	257	6	taxing	tax	VERB
taxlaw-2824	257	7	labor	labor	NOUN
taxlaw-2824	257	8	,	,	PUNCT
taxlaw-2824	257	9	such	such	ADJ
taxlaw-2824	257	10	measures	measure	NOUN
taxlaw-2824	257	11	may	may	AUX
taxlaw-2824	257	12	ultimately	ultimately	ADV
taxlaw-2824	257	13	undermine	undermine	VERB
taxlaw-2824	257	14	the	the	DET
taxlaw-2824	257	15	supposed	suppose	VERB
taxlaw-2824	257	16	economic	economic	ADJ
taxlaw-2824	257	17	growth	growth	NOUN
taxlaw-2824	257	18	rationale	rationale	NOUN
taxlaw-2824	257	19	they	they	PRON
taxlaw-2824	257	20	are	be	AUX
taxlaw-2824	257	21	meant	mean	VERB
taxlaw-2824	257	22	to	to	PART
taxlaw-2824	257	23	encourage	encourage	VERB
taxlaw-2824	257	24	.	.	PUNCT
taxlaw-2824	258	1	see	see	VERB
taxlaw-2824	258	2	,	,	PUNCT
taxlaw-2824	258	3	e.g.	e.g.	ADV
taxlaw-2824	258	4	,	,	PUNCT
taxlaw-2824	258	5	oecd	oecd	PROPN
taxlaw-2824	258	6	,	,	PUNCT
taxlaw-2824	258	7	supra	supra	PROPN
taxlaw-2824	258	8	note	note	PROPN
taxlaw-2824	258	9	25	25	NUM
taxlaw-2824	258	10	,	,	PUNCT
taxlaw-2824	258	11	at	at	ADP
taxlaw-2824	258	12	122	122	NUM
taxlaw-2824	258	13	(	(	PUNCT
taxlaw-2824	258	14	"	"	PUNCT
taxlaw-2824	258	15	it	it	PRON
taxlaw-2824	258	16	is	be	AUX
taxlaw-2824	258	17	also	also	ADV
taxlaw-2824	258	18	possible	possible	ADJ
taxlaw-2824	258	19	that	that	SCONJ
taxlaw-2824	258	20	labour	labour	ADJ
taxlaw-2824	258	21	taxes	taxis	NOUN
taxlaw-2824	258	22	influence	influence	VERB
taxlaw-2824	258	23	foreign	foreign	ADJ
taxlaw-2824	258	24	direct	direct	ADJ
taxlaw-2824	258	25	investment	investment	NOUN
taxlaw-2824	258	26	adversely	adversely	ADV
taxlaw-2824	258	27	by	by	ADP
taxlaw-2824	258	28	increasing	increase	VERB
taxlaw-2824	258	29	labour	labour	ADJ
taxlaw-2824	258	30	cost	cost	NOUN
taxlaw-2824	258	31	in	in	ADP
taxlaw-2824	258	32	the	the	DET
taxlaw-2824	258	33	host	host	NOUN
taxlaw-2824	258	34	country	country	NOUN
taxlaw-2824	258	35	.	.	PUNCT
taxlaw-2824	259	1	for	for	ADP
taxlaw-2824	259	2	instance	instance	NOUN
taxlaw-2824	259	3	,	,	PUNCT
taxlaw-2824	259	4	[	[	X
taxlaw-2824	259	5	one	one	NUM
taxlaw-2824	259	6	scholar	scholar	NOUN
taxlaw-2824	259	7	]	]	PUNCT
taxlaw-2824	259	8	found	find	VERB
taxlaw-2824	259	9	that	that	SCONJ
taxlaw-2824	259	10	the	the	DET
taxlaw-2824	259	11	impact	impact	NOUN
taxlaw-2824	259	12	on	on	ADP
taxlaw-2824	259	13	fdi	fdi	NOUN
taxlaw-2824	259	14	of	of	ADP
taxlaw-2824	259	15	labour	labour	ADJ
taxlaw-2824	259	16	taxes	taxis	NOUN
taxlaw-2824	259	17	is	be	AUX
taxlaw-2824	259	18	generally	generally	ADV
taxlaw-2824	259	19	substantially	substantially	ADV
taxlaw-2824	259	20	larger	large	ADJ
taxlaw-2824	259	21	than	than	ADP
taxlaw-2824	259	22	that	that	PRON
taxlaw-2824	259	23	of	of	ADP
taxlaw-2824	259	24	cross	cross	ADJ
taxlaw-2824	259	25	-	-	ADJ
taxlaw-2824	259	26	border	border	ADJ
taxlaw-2824	259	27	effective	effective	ADJ
taxlaw-2824	259	28	corporate	corporate	ADJ
taxlaw-2824	259	29	tax	tax	NOUN
taxlaw-2824	259	30	rates	rate	NOUN
taxlaw-2824	259	31	.	.	PUNCT
taxlaw-2824	259	32	.	.	PUNCT
taxlaw-2824	259	33	.	.	PUNCT
taxlaw-2824	260	1	this	this	PRON
taxlaw-2824	260	2	can	can	AUX
taxlaw-2824	260	3	hinder	hinder	VERB
taxlaw-2824	260	4	technology	technology	NOUN
taxlaw-2824	260	5	transfers	transfer	NOUN
taxlaw-2824	260	6	and	and	CCONJ
taxlaw-2824	260	7	spillovers	spillover	NOUN
taxlaw-2824	260	8	of	of	ADP
taxlaw-2824	260	9	best	good	ADJ
taxlaw-2824	260	10	practices	practice	NOUN
taxlaw-2824	260	11	from	from	ADP
taxlaw-2824	260	12	multinationals	multinational	NOUN
taxlaw-2824	260	13	to	to	ADP
taxlaw-2824	260	14	domestic	domestic	ADJ
taxlaw-2824	260	15	firms	firm	NOUN
taxlaw-2824	260	16	.	.	PUNCT
taxlaw-2824	260	17	.	.	PUNCT
taxlaw-2824	260	18	.	.	PUNCT
taxlaw-2824	260	19	.	.	PUNCT
taxlaw-2824	261	1	"	"	PUNCT
taxlaw-2824	261	2	)	)	PUNCT
taxlaw-2824	261	3	.	.	PUNCT
taxlaw-2824	262	1	48	48	NUM
taxlaw-2824	262	2	avi	avi	PROPN
taxlaw-2824	262	3	-	-	PUNCT
taxlaw-2824	262	4	yonah	yonah	ADJ
taxlaw-2824	262	5	,	,	PUNCT
taxlaw-2824	262	6	supra	supra	ADJ
taxlaw-2824	262	7	note	note	NOUN
taxlaw-2824	262	8	27	27	NUM
taxlaw-2824	262	9	,	,	PUNCT
taxlaw-2824	262	10	at	at	ADP
taxlaw-2824	262	11	1577	1577	NUM
taxlaw-2824	262	12	;	;	PUNCT
taxlaw-2824	262	13	see	see	VERB
taxlaw-2824	262	14	also	also	ADV
taxlaw-2824	262	15	oecd	oecd	PROPN
taxlaw-2824	262	16	,	,	PUNCT
taxlaw-2824	262	17	supra	supra	PROPN
taxlaw-2824	262	18	note	note	PROPN
taxlaw-2824	262	19	25	25	NUM
taxlaw-2824	262	20	,	,	PUNCT
taxlaw-2824	262	21	at	at	ADP
taxlaw-2824	262	22	27	27	NUM
taxlaw-2824	262	23	(	(	PUNCT
taxlaw-2824	262	24	"	"	PUNCT
taxlaw-2824	262	25	there	there	PRON
taxlaw-2824	262	26	has	have	AUX
taxlaw-2824	262	27	been	be	AUX
taxlaw-2824	262	28	a	a	DET
taxlaw-2824	262	29	continuously	continuously	ADV
taxlaw-2824	262	30	growing	grow	VERB
taxlaw-2824	262	31	share	share	NOUN
taxlaw-2824	262	32	of	of	ADP
taxlaw-2824	262	33	social	social	ADJ
taxlaw-2824	262	34	security	security	NOUN
taxlaw-2824	262	35	contributions	contribution	NOUN
taxlaw-2824	262	36	,	,	PUNCT
taxlaw-2824	262	37	which	which	PRON
taxlaw-2824	262	38	by	by	ADP
taxlaw-2824	262	39	2007	2007	NUM
taxlaw-2824	262	40	accounted	account	VERB
taxlaw-2824	262	41	for	for	ADP
taxlaw-2824	262	42	25	25	NUM
taxlaw-2824	262	43	per	per	NOUN
taxlaw-2824	262	44	cent	cent	NOUN
taxlaw-2824	262	45	of	of	ADP
taxlaw-2824	262	46	total	total	ADJ
taxlaw-2824	262	47	revenues	revenue	NOUN
taxlaw-2824	262	48	,	,	PUNCT
taxlaw-2824	262	49	apart	apart	ADV
taxlaw-2824	262	50	from	from	ADP
taxlaw-2824	262	51	france	france	PROPN
taxlaw-2824	262	52	,	,	PUNCT
taxlaw-2824	262	53	italy	italy	PROPN
taxlaw-2824	262	54	,	,	PUNCT
taxlaw-2824	262	55	the	the	DET
taxlaw-2824	262	56	netherlands	netherlands	PROPN
taxlaw-2824	262	57	,	,	PUNCT
taxlaw-2824	262	58	and	and	CCONJ
taxlaw-2824	262	59	spain	spain	PROPN
taxlaw-2824	262	60	,	,	PUNCT
taxlaw-2824	262	61	where	where	SCONJ
taxlaw-2824	262	62	the	the	DET
taxlaw-2824	262	63	share	share	NOUN
taxlaw-2824	262	64	has	have	AUX
taxlaw-2824	262	65	decreased	decrease	VERB
taxlaw-2824	262	66	.	.	PUNCT
taxlaw-2824	262	67	"	"	PUNCT
taxlaw-2824	262	68	)	)	PUNCT
taxlaw-2824	262	69	;	;	PUNCT
taxlaw-2824	262	70	avi	avi	VERB
taxlaw-2824	262	71	yonah	yonah	PROPN
taxlaw-2824	262	72	,	,	PUNCT
taxlaw-2824	262	73	supra	supra	PROPN
taxlaw-2824	262	74	note	note	NOUN
taxlaw-2824	262	75	31	31	NUM
taxlaw-2824	262	76	,	,	PUNCT
taxlaw-2824	262	77	at	at	ADP
taxlaw-2824	262	78	789	789	NUM
taxlaw-2824	262	79	(	(	PUNCT
taxlaw-2824	262	80	addressing	address	VERB
taxlaw-2824	262	81	the	the	DET
taxlaw-2824	262	82	regressive	regressive	ADJ
taxlaw-2824	262	83	nature	nature	NOUN
taxlaw-2824	262	84	of	of	ADP
taxlaw-2824	262	85	alternative	alternative	ADJ
taxlaw-2824	262	86	methods	method	NOUN
taxlaw-2824	262	87	of	of	ADP
taxlaw-2824	262	88	raising	raise	VERB
taxlaw-2824	262	89	revenue	revenue	NOUN
taxlaw-2824	262	90	and	and	CCONJ
taxlaw-2824	262	91	arguing	argue	VERB
taxlaw-2824	262	92	that	that	SCONJ
taxlaw-2824	262	93	"	"	PUNCT
taxlaw-2824	262	94	[	[	X
taxlaw-2824	262	95	j]urisdictions	j]urisdiction	NOUN
taxlaw-2824	262	96	that	that	PRON
taxlaw-2824	262	97	had	have	AUX
taxlaw-2824	262	98	previously	previously	ADV
taxlaw-2824	262	99	relied	rely	VERB
taxlaw-2824	262	100	on	on	ADP
taxlaw-2824	262	101	income	income	NOUN
taxlaw-2824	262	102	tax	tax	NOUN
taxlaw-2824	262	103	revenues	revenue	NOUN
taxlaw-2824	262	104	must	must	AUX
taxlaw-2824	262	105	resultantly	resultantly	ADV
taxlaw-2824	262	106	supplement	supplement	VERB
taxlaw-2824	262	107	their	their	PRON
taxlaw-2824	262	108	tax	tax	NOUN
taxlaw-2824	262	109	revenue	revenue	NOUN
taxlaw-2824	262	110	by	by	ADP
taxlaw-2824	262	111	raising	raise	VERB
taxlaw-2824	262	112	more	more	ADV
taxlaw-2824	262	113	regressive	regressive	ADJ
taxlaw-2824	262	114	taxes	taxis	NOUN
taxlaw-2824	262	115	,	,	PUNCT
taxlaw-2824	262	116	"	"	PUNCT
taxlaw-2824	262	117	such	such	ADJ
taxlaw-2824	262	118	as	as	ADP
taxlaw-2824	262	119	taxes	taxis	NOUN
taxlaw-2824	262	120	on	on	ADP
taxlaw-2824	262	121	labor	labor	NOUN
taxlaw-2824	262	122	and	and	CCONJ
taxlaw-2824	262	123	consumption	consumption	NOUN
taxlaw-2824	262	124	)	)	PUNCT
taxlaw-2824	262	125	.	.	PUNCT
taxlaw-2824	263	1	relatively	relatively	ADV
taxlaw-2824	263	2	speaking	speak	VERB
taxlaw-2824	263	3	,	,	PUNCT
taxlaw-2824	263	4	the	the	DET
taxlaw-2824	263	5	regressive	regressive	ADJ
taxlaw-2824	263	6	shift	shift	NOUN
taxlaw-2824	263	7	in	in	ADP
taxlaw-2824	263	8	revenue	revenue	NOUN
taxlaw-2824	263	9	sources	source	NOUN
taxlaw-2824	263	10	is	be	AUX
taxlaw-2824	263	11	less	less	ADV
taxlaw-2824	263	12	evident	evident	ADJ
taxlaw-2824	263	13	in	in	ADP
taxlaw-2824	263	14	the	the	DET
taxlaw-2824	263	15	united	united	PROPN
taxlaw-2824	263	16	states	states	PROPN
taxlaw-2824	263	17	.	.	PUNCT
taxlaw-2824	264	1	here	here	ADV
taxlaw-2824	264	2	,	,	PUNCT
taxlaw-2824	264	3	the	the	DET
taxlaw-2824	264	4	shift	shift	NOUN
taxlaw-2824	264	5	toward	toward	ADP
taxlaw-2824	264	6	more	more	ADJ
taxlaw-2824	264	7	regressive	regressive	ADJ
taxlaw-2824	264	8	revenue	revenue	NOUN
taxlaw-2824	264	9	sources	source	NOUN
taxlaw-2824	264	10	at	at	ADP
taxlaw-2824	264	11	the	the	DET
taxlaw-2824	264	12	federal	federal	ADJ
taxlaw-2824	264	13	level	level	NOUN
taxlaw-2824	264	14	(	(	PUNCT
taxlaw-2824	264	15	e.g.	e.g.	ADV
taxlaw-2824	264	16	,	,	PUNCT
taxlaw-2824	264	17	the	the	DET
taxlaw-2824	264	18	payroll	payroll	NOUN
taxlaw-2824	264	19	tax	tax	NOUN
taxlaw-2824	264	20	)	)	PUNCT
taxlaw-2824	264	21	has	have	AUX
taxlaw-2824	264	22	been	be	AUX
taxlaw-2824	264	23	largely	largely	ADV
taxlaw-2824	264	24	offset	offset	VERB
taxlaw-2824	264	25	by	by	ADP
taxlaw-2824	264	26	increased	increase	VERB
taxlaw-2824	264	27	progressivity	progressivity	NOUN
taxlaw-2824	264	28	of	of	ADP
taxlaw-2824	264	29	the	the	DET
taxlaw-2824	264	30	individual	individual	ADJ
taxlaw-2824	264	31	income	income	NOUN
taxlaw-2824	264	32	tax	tax	NOUN
taxlaw-2824	264	33	,	,	PUNCT
taxlaw-2824	264	34	especially	especially	ADV
taxlaw-2824	264	35	at	at	ADP
taxlaw-2824	264	36	the	the	DET
taxlaw-2824	264	37	bottom	bottom	ADJ
taxlaw-2824	264	38	end	end	NOUN
taxlaw-2824	264	39	where	where	SCONJ
taxlaw-2824	264	40	there	there	PRON
taxlaw-2824	264	41	has	have	AUX
taxlaw-2824	264	42	been	be	AUX
taxlaw-2824	264	43	a	a	DET
taxlaw-2824	264	44	large	large	ADJ
taxlaw-2824	264	45	growth	growth	NOUN
taxlaw-2824	264	46	in	in	ADP
taxlaw-2824	264	47	refundable	refundable	ADJ
taxlaw-2824	264	48	credits	credit	NOUN
taxlaw-2824	264	49	,	,	PUNCT
taxlaw-2824	264	50	especially	especially	ADV
taxlaw-2824	264	51	for	for	ADP
taxlaw-2824	264	52	families	family	NOUN
taxlaw-2824	264	53	with	with	ADP
taxlaw-2824	264	54	children	child	NOUN
taxlaw-2824	264	55	.	.	PUNCT
taxlaw-2824	265	1	however	however	ADV
taxlaw-2824	265	2	,	,	PUNCT
taxlaw-2824	265	3	putting	put	VERB
taxlaw-2824	265	4	aside	aside	ADP
taxlaw-2824	265	5	the	the	DET
taxlaw-2824	265	6	less	less	ADJ
taxlaw-2824	265	7	than	than	ADP
taxlaw-2824	265	8	ideal	ideal	ADJ
taxlaw-2824	265	9	trade	trade	NOUN
taxlaw-2824	265	10	-	-	PUNCT
taxlaw-2824	265	11	off	off	NOUN
taxlaw-2824	265	12	,	,	PUNCT
taxlaw-2824	265	13	these	these	DET
taxlaw-2824	265	14	trends	trend	NOUN
taxlaw-2824	265	15	have	have	AUX
taxlaw-2824	265	16	substantially	substantially	ADV
taxlaw-2824	265	17	restrained	restrain	VERB
taxlaw-2824	265	18	the	the	DET
taxlaw-2824	265	19	u.s	u.s	PROPN
taxlaw-2824	265	20	.	.	PROPN
taxlaw-2824	265	21	from	from	ADP
taxlaw-2824	265	22	making	make	VERB
taxlaw-2824	265	23	its	its	PRON
taxlaw-2824	265	24	tax	tax	NOUN
taxlaw-2824	265	25	system	system	NOUN
taxlaw-2824	265	26	more	more	ADV
taxlaw-2824	265	27	progressive	progressive	ADJ
taxlaw-2824	265	28	in	in	ADP
taxlaw-2824	265	29	response	response	NOUN
taxlaw-2824	265	30	to	to	ADP
taxlaw-2824	265	31	growing	grow	VERB
taxlaw-2824	265	32	inequality	inequality	NOUN
taxlaw-2824	265	33	of	of	ADP
taxlaw-2824	265	34	pretax	pretax	ADJ
taxlaw-2824	265	35	incomes	income	NOUN
taxlaw-2824	265	36	.	.	PUNCT
taxlaw-2824	266	1	see	see	VERB
taxlaw-2824	266	2	,	,	PUNCT
taxlaw-2824	266	3	e.g.	e.g.	ADV
taxlaw-2824	266	4	,	,	PUNCT
taxlaw-2824	266	5	congressional	congressional	ADJ
taxlaw-2824	266	6	budget	budget	NOUN
taxlaw-2824	266	7	office	office	NOUN
taxlaw-2824	266	8	(	(	PUNCT
taxlaw-2824	266	9	cbo	cbo	PROPN
taxlaw-2824	266	10	)	)	PUNCT
taxlaw-2824	266	11	,	,	PUNCT
taxlaw-2824	266	12	the	the	DET
taxlaw-2824	266	13	distribution	distribution	NOUN
taxlaw-2824	266	14	of	of	ADP
taxlaw-2824	266	15	household	household	NOUN
taxlaw-2824	266	16	income	income	NOUN
taxlaw-2824	266	17	and	and	CCONJ
taxlaw-2824	266	18	federal	federal	ADJ
taxlaw-2824	266	19	taxes	taxis	NOUN
taxlaw-2824	266	20	,	,	PUNCT
taxlaw-2824	266	21	2010	2010	NUM
taxlaw-2824	266	22	(	(	PUNCT
taxlaw-2824	266	23	december	december	PROPN
taxlaw-2824	266	24	2013	2013	NUM
taxlaw-2824	266	25	)	)	PUNCT
taxlaw-2824	266	26	,	,	PUNCT
taxlaw-2824	266	27	available	available	ADJ
taxlaw-2824	266	28	at	at	ADP
taxlaw-2824	266	29	http://cbo.gov/sites/default/files/cbofiles/attachments/44604-averagetaxrates.pdf	http://cbo.gov/sites/default/files/cbofiles/attachments/44604-averagetaxrates.pdf	NOUN
taxlaw-2824	266	30	.	.	PUNCT
taxlaw-2824	267	1	49	49	NUM
taxlaw-2824	267	2	see	see	VERB
taxlaw-2824	267	3	,	,	PUNCT
taxlaw-2824	267	4	e.g.	e.g.	ADV
taxlaw-2824	267	5	,	,	PUNCT
taxlaw-2824	267	6	rodrik	rodrik	ADJ
taxlaw-2824	267	7	,	,	PUNCT
taxlaw-2824	267	8	supra	supra	PROPN
taxlaw-2824	267	9	note	note	NOUN
taxlaw-2824	267	10	22	22	NUM
taxlaw-2824	267	11	,	,	PUNCT
taxlaw-2824	267	12	at	at	ADP
taxlaw-2824	267	13	23	23	NUM
taxlaw-2824	267	14	(	(	PUNCT
taxlaw-2824	267	15	addressing	address	VERB
taxlaw-2824	267	16	the	the	DET
taxlaw-2824	267	17	tenuous	tenuous	ADJ
taxlaw-2824	267	18	trade	trade	NOUN
taxlaw-2824	267	19	-	-	PUNCT
taxlaw-2824	267	20	off	off	NOUN
taxlaw-2824	267	21	between	between	ADP
taxlaw-2824	267	22	increased	increase	VERB
taxlaw-2824	267	23	globalization	globalization	NOUN
taxlaw-2824	267	24	and	and	CCONJ
taxlaw-2824	267	25	government	government	NOUN
taxlaw-2824	267	26	provision	provision	NOUN
taxlaw-2824	267	27	of	of	ADP
taxlaw-2824	267	28	a	a	DET
taxlaw-2824	267	29	social	social	ADJ
taxlaw-2824	267	30	safety	safety	NOUN
taxlaw-2824	267	31	net	net	NOUN
taxlaw-2824	267	32	and	and	CCONJ
taxlaw-2824	267	33	stating	state	VERB
taxlaw-2824	267	34	that	that	SCONJ
taxlaw-2824	267	35	"	"	PUNCT
taxlaw-2824	267	36	a	a	DET
taxlaw-2824	267	37	key	key	ADJ
taxlaw-2824	267	38	component	component	NOUN
taxlaw-2824	267	39	of	of	ADP
taxlaw-2824	267	40	the	the	DET
taxlaw-2824	267	41	2014	2014	NUM
taxlaw-2824	267	42	]	]	PUNCT
taxlaw-2824	267	43	the	the	DET
taxlaw-2824	267	44	intricacies	intricacy	NOUN
taxlaw-2824	267	45	of	of	ADP
taxlaw-2824	267	46	tax	tax	NOUN
taxlaw-2824	267	47	and	and	CCONJ
taxlaw-2824	267	48	globalization	globalization	NOUN
taxlaw-2824	267	49	219	219	NUM
taxlaw-2824	267	50	of	of	ADP
taxlaw-2824	267	51	broader	broad	ADJ
taxlaw-2824	267	52	and	and	CCONJ
taxlaw-2824	267	53	more	more	ADV
taxlaw-2824	267	54	nuanced	nuanced	ADJ
taxlaw-2824	267	55	policy	policy	NOUN
taxlaw-2824	267	56	dilemmas	dilemma	NOUN
taxlaw-2824	267	57	,	,	PUNCT
taxlaw-2824	267	58	such	such	ADJ
taxlaw-2824	267	59	as	as	ADP
taxlaw-2824	267	60	distribution	distribution	NOUN
taxlaw-2824	267	61	,	,	PUNCT
taxlaw-2824	267	62	efficiency	efficiency	NOUN
taxlaw-2824	267	63	,	,	PUNCT
taxlaw-2824	267	64	and	and	CCONJ
taxlaw-2824	267	65	national	national	ADJ
taxlaw-2824	267	66	and	and	CCONJ
taxlaw-2824	267	67	societal	societal	ADJ
taxlaw-2824	267	68	identity	identity	NOUN
taxlaw-2824	267	69	.	.	PUNCT
taxlaw-2824	268	1	discussing	discuss	VERB
taxlaw-2824	268	2	some	some	PRON
taxlaw-2824	268	3	of	of	ADP
taxlaw-2824	268	4	these	these	DET
taxlaw-2824	268	5	dilemmas	dilemma	NOUN
taxlaw-2824	268	6	,	,	PUNCT
taxlaw-2824	268	7	tsilly	tsilly	ADV
taxlaw-2824	268	8	dagan	dagan	PROPN
taxlaw-2824	268	9	argues	argue	VERB
taxlaw-2824	268	10	that	that	SCONJ
taxlaw-2824	268	11	with	with	ADP
taxlaw-2824	268	12	increased	increase	VERB
taxlaw-2824	268	13	globalization	globalization	NOUN
taxlaw-2824	268	14	the	the	DET
taxlaw-2824	268	15	focal	focal	ADJ
taxlaw-2824	268	16	point	point	NOUN
taxlaw-2824	268	17	of	of	ADP
taxlaw-2824	268	18	nations	nation	NOUN
taxlaw-2824	268	19	’	'	PUNCT
taxlaw-2824	268	20	public	public	ADJ
taxlaw-2824	268	21	policy	policy	NOUN
taxlaw-2824	268	22	has	have	AUX
taxlaw-2824	268	23	been	be	AUX
taxlaw-2824	268	24	profoundly	profoundly	ADV
taxlaw-2824	268	25	altered	alter	VERB
taxlaw-2824	268	26	.	.	PUNCT
taxlaw-2824	269	1	according	accord	VERB
taxlaw-2824	269	2	to	to	ADP
taxlaw-2824	269	3	dagan	dagan	PROPN
taxlaw-2824	269	4	:	:	PUNCT
taxlaw-2824	269	5	the	the	DET
taxlaw-2824	269	6	incentive	incentive	NOUN
taxlaw-2824	269	7	to	to	PART
taxlaw-2824	269	8	cater	cater	VERB
taxlaw-2824	269	9	to	to	ADP
taxlaw-2824	269	10	the	the	DET
taxlaw-2824	269	11	preferences	preference	NOUN
taxlaw-2824	269	12	of	of	ADP
taxlaw-2824	269	13	the	the	DET
taxlaw-2824	269	14	more	more	ADV
taxlaw-2824	269	15	attractive	attractive	ADJ
taxlaw-2824	269	16	and	and	CCONJ
taxlaw-2824	269	17	mobile	mobile	ADJ
taxlaw-2824	269	18	among	among	ADP
taxlaw-2824	269	19	the	the	DET
taxlaw-2824	269	20	potential	potential	ADJ
taxlaw-2824	269	21	residents	resident	NOUN
taxlaw-2824	269	22	and	and	CCONJ
taxlaw-2824	269	23	investors	investor	NOUN
taxlaw-2824	269	24	pushes	push	VERB
taxlaw-2824	269	25	policy	policy	NOUN
taxlaw-2824	269	26	makers	maker	NOUN
taxlaw-2824	269	27	to	to	PART
taxlaw-2824	269	28	curtail	curtail	VERB
taxlaw-2824	269	29	states	state	NOUN
taxlaw-2824	269	30	’	'	PUNCT
taxlaw-2824	269	31	redistribution	redistribution	NOUN
taxlaw-2824	269	32	functions	function	NOUN
taxlaw-2824	269	33	.	.	PUNCT
taxlaw-2824	270	1	it	it	PRON
taxlaw-2824	270	2	requires	require	VERB
taxlaw-2824	270	3	them	they	PRON
taxlaw-2824	270	4	to	to	PART
taxlaw-2824	270	5	choose	choose	VERB
taxlaw-2824	270	6	between	between	ADP
taxlaw-2824	270	7	their	their	PRON
taxlaw-2824	270	8	original	original	ADJ
taxlaw-2824	270	9	constituents	constituent	NOUN
taxlaw-2824	270	10	and	and	CCONJ
taxlaw-2824	270	11	others	other	NOUN
taxlaw-2824	270	12	—	—	PUNCT
taxlaw-2824	270	13	possibly	possibly	ADV
taxlaw-2824	270	14	more	more	ADV
taxlaw-2824	270	15	attractive	attractive	ADJ
taxlaw-2824	270	16	ones	one	NOUN
taxlaw-2824	270	17	(	(	PUNCT
taxlaw-2824	270	18	in	in	ADP
taxlaw-2824	270	19	terms	term	NOUN
taxlaw-2824	270	20	of	of	ADP
taxlaw-2824	270	21	their	their	PRON
taxlaw-2824	270	22	own	own	ADJ
taxlaw-2824	270	23	political	political	ADJ
taxlaw-2824	270	24	interests	interest	NOUN
taxlaw-2824	270	25	as	as	ADV
taxlaw-2824	270	26	well	well	ADV
taxlaw-2824	270	27	as	as	ADP
taxlaw-2824	270	28	.	.	PUNCT
taxlaw-2824	270	29	.	.	PUNCT
taxlaw-2824	270	30	.	.	PUNCT
taxlaw-2824	271	1	the	the	DET
taxlaw-2824	271	2	collective	collective	ADJ
taxlaw-2824	271	3	welfare	welfare	NOUN
taxlaw-2824	271	4	pie).50	pie).50	NOUN
taxlaw-2824	271	5	underscoring	underscore	VERB
taxlaw-2824	271	6	similar	similar	ADJ
taxlaw-2824	271	7	issues	issue	NOUN
taxlaw-2824	271	8	,	,	PUNCT
taxlaw-2824	271	9	a	a	DET
taxlaw-2824	271	10	2010	2010	NUM
taxlaw-2824	271	11	oecd	oecd	PROPN
taxlaw-2824	271	12	tax	tax	NOUN
taxlaw-2824	271	13	policy	policy	NOUN
taxlaw-2824	271	14	reform	reform	NOUN
taxlaw-2824	271	15	and	and	CCONJ
taxlaw-2824	271	16	economic	economic	ADJ
taxlaw-2824	271	17	growth	growth	NOUN
taxlaw-2824	271	18	report	report	NOUN
taxlaw-2824	271	19	further	far	ADV
taxlaw-2824	271	20	asserts	assert	VERB
taxlaw-2824	271	21	that	that	SCONJ
taxlaw-2824	271	22	"	"	PUNCT
taxlaw-2824	271	23	policy	policy	NOUN
taxlaw-2824	271	24	makers	maker	NOUN
taxlaw-2824	271	25	will	will	AUX
taxlaw-2824	271	26	need	need	VERB
taxlaw-2824	271	27	to	to	PART
taxlaw-2824	271	28	examine	examine	VERB
taxlaw-2824	271	29	very	very	ADV
taxlaw-2824	271	30	carefully	carefully	ADV
taxlaw-2824	271	31	the	the	DET
taxlaw-2824	271	32	tradeoff	tradeoff	NOUN
taxlaw-2824	271	33	between	between	ADP
taxlaw-2824	271	34	.	.	PUNCT
taxlaw-2824	271	35	.	.	PUNCT
taxlaw-2824	271	36	.	.	PUNCT
taxlaw-2824	272	1	growth	growth	NOUN
taxlaw-2824	272	2	-	-	PUNCT
taxlaw-2824	272	3	enhancing	enhance	VERB
taxlaw-2824	272	4	proposals	proposal	NOUN
taxlaw-2824	272	5	and	and	CCONJ
taxlaw-2824	272	6	other	other	ADJ
taxlaw-2824	272	7	objectives	objective	NOUN
taxlaw-2824	272	8	.	.	PUNCT
taxlaw-2824	272	9	.	.	PUNCT
taxlaw-2824	272	10	.	.	PUNCT
taxlaw-2824	273	1	particularly	particularly	ADV
taxlaw-2824	273	2	equity	equity	NOUN
taxlaw-2824	273	3	.	.	PUNCT
taxlaw-2824	274	1	"51	"51	PROPN
taxlaw-2824	274	2	iii	iii	PROPN
taxlaw-2824	274	3	.	.	PUNCT
taxlaw-2824	274	4	avoiding	avoid	VERB
taxlaw-2824	274	5	the	the	DET
taxlaw-2824	274	6	strains	strain	NOUN
taxlaw-2824	274	7	of	of	ADP
taxlaw-2824	274	8	globalization	globalization	NOUN
taxlaw-2824	274	9	–	–	PUNCT
taxlaw-2824	274	10	cooperation	cooperation	NOUN
taxlaw-2824	274	11	,	,	PUNCT
taxlaw-2824	274	12	harmonization	harmonization	NOUN
taxlaw-2824	274	13	and	and	CCONJ
taxlaw-2824	274	14	other	other	ADJ
taxlaw-2824	274	15	tax	tax	NOUN
taxlaw-2824	274	16	related	relate	VERB
taxlaw-2824	274	17	initiatives	initiative	NOUN
taxlaw-2824	274	18	whatever	whatever	PRON
taxlaw-2824	274	19	form	form	VERB
taxlaw-2824	274	20	the	the	DET
taxlaw-2824	274	21	future	future	ADJ
taxlaw-2824	274	22	nation	nation	NOUN
taxlaw-2824	274	23	-	-	PUNCT
taxlaw-2824	274	24	state	state	NOUN
taxlaw-2824	274	25	takes	take	NOUN
taxlaw-2824	274	26	,	,	PUNCT
taxlaw-2824	274	27	globalization	globalization	NOUN
taxlaw-2824	274	28	offers	offer	VERB
taxlaw-2824	274	29	nations	nation	NOUN
taxlaw-2824	274	30	and	and	CCONJ
taxlaw-2824	274	31	their	their	PRON
taxlaw-2824	274	32	tax	tax	NOUN
taxlaw-2824	274	33	systems	system	NOUN
taxlaw-2824	274	34	both	both	CCONJ
taxlaw-2824	274	35	an	an	DET
taxlaw-2824	274	36	abundance	abundance	NOUN
taxlaw-2824	274	37	of	of	ADP
taxlaw-2824	274	38	benefits	benefit	NOUN
taxlaw-2824	274	39	and	and	CCONJ
taxlaw-2824	274	40	some	some	DET
taxlaw-2824	274	41	embedded	embed	VERB
taxlaw-2824	274	42	perils.52	perils.52	NOUN
taxlaw-2824	274	43	importantly	importantly	ADV
taxlaw-2824	274	44	,	,	PUNCT
taxlaw-2824	274	45	globalization	globalization	NOUN
taxlaw-2824	274	46	highlights	highlight	VERB
taxlaw-2824	274	47	the	the	DET
taxlaw-2824	274	48	value	value	NOUN
taxlaw-2824	274	49	of	of	ADP
taxlaw-2824	274	50	imposing	impose	VERB
taxlaw-2824	274	51	a	a	DET
taxlaw-2824	274	52	measure	measure	NOUN
taxlaw-2824	274	53	of	of	ADP
taxlaw-2824	274	54	restraint	restraint	NOUN
taxlaw-2824	274	55	on	on	ADP
taxlaw-2824	274	56	the	the	DET
taxlaw-2824	274	57	competitive	competitive	ADJ
taxlaw-2824	274	58	dynamics	dynamic	NOUN
taxlaw-2824	274	59	among	among	ADP
taxlaw-2824	274	60	nations	nation	NOUN
taxlaw-2824	274	61	.	.	PUNCT
taxlaw-2824	275	1	an	an	DET
taxlaw-2824	275	2	imf	imf	PROPN
taxlaw-2824	275	3	report	report	NOUN
taxlaw-2824	275	4	advises	advise	VERB
taxlaw-2824	275	5	:	:	PUNCT
taxlaw-2824	275	6	implicit	implicit	ADJ
taxlaw-2824	275	7	postwar	postwar	ADJ
taxlaw-2824	275	8	social	social	ADJ
taxlaw-2824	275	9	bargain	bargain	NOUN
taxlaw-2824	275	10	in	in	ADP
taxlaw-2824	275	11	the	the	DET
taxlaw-2824	275	12	advanced	advanced	ADJ
taxlaw-2824	275	13	industrial	industrial	ADJ
taxlaw-2824	275	14	countries	country	NOUN
taxlaw-2824	275	15	has	have	AUX
taxlaw-2824	275	16	been	be	AUX
taxlaw-2824	275	17	the	the	DET
taxlaw-2824	275	18	provision	provision	NOUN
taxlaw-2824	275	19	of	of	ADP
taxlaw-2824	275	20	social	social	ADJ
taxlaw-2824	275	21	insurance	insurance	NOUN
taxlaw-2824	275	22	and	and	CCONJ
taxlaw-2824	275	23	safety	safety	NOUN
taxlaw-2824	275	24	nets	net	NOUN
taxlaw-2824	275	25	at	at	ADP
taxlaw-2824	275	26	home	home	NOUN
taxlaw-2824	275	27	(	(	PUNCT
taxlaw-2824	275	28	unemployment	unemployment	NOUN
taxlaw-2824	275	29	compensation	compensation	NOUN
taxlaw-2824	275	30	,	,	PUNCT
taxlaw-2824	275	31	severance	severance	NOUN
taxlaw-2824	275	32	payments	payment	NOUN
taxlaw-2824	275	33	,	,	PUNCT
taxlaw-2824	275	34	and	and	CCONJ
taxlaw-2824	275	35	adjustment	adjustment	NOUN
taxlaw-2824	275	36	assistance	assistance	NOUN
taxlaw-2824	275	37	,	,	PUNCT
taxlaw-2824	275	38	for	for	ADP
taxlaw-2824	275	39	example	example	NOUN
taxlaw-2824	275	40	)	)	PUNCT
taxlaw-2824	275	41	in	in	ADP
taxlaw-2824	275	42	exchange	exchange	NOUN
taxlaw-2824	275	43	for	for	ADP
taxlaw-2824	275	44	the	the	DET
taxlaw-2824	275	45	adoption	adoption	NOUN
taxlaw-2824	275	46	of	of	ADP
taxlaw-2824	275	47	freer	free	ADJ
taxlaw-2824	275	48	trade	trade	NOUN
taxlaw-2824	275	49	policies	policy	NOUN
taxlaw-2824	275	50	"	"	PUNCT
taxlaw-2824	275	51	)	)	PUNCT
taxlaw-2824	275	52	;	;	PUNCT
taxlaw-2824	275	53	i	i	PRON
taxlaw-2824	275	54	d.	d.	PROPN
taxlaw-2824	275	55	at	at	ADP
taxlaw-2824	275	56	26	26	NUM
taxlaw-2824	275	57	(	(	PUNCT
taxlaw-2824	275	58	"	"	PUNCT
taxlaw-2824	275	59	globalization	globalization	NOUN
taxlaw-2824	275	60	[	[	X
taxlaw-2824	275	61	and	and	CCONJ
taxlaw-2824	275	62	the	the	DET
taxlaw-2824	275	63	related	related	ADJ
taxlaw-2824	275	64	competition	competition	NOUN
taxlaw-2824	275	65	it	it	PRON
taxlaw-2824	275	66	entails	entail	VERB
taxlaw-2824	275	67	]	]	PUNCT
taxlaw-2824	275	68	increas[es	increas[es	PROPN
taxlaw-2824	275	69	]	]	PUNCT
taxlaw-2824	275	70	the	the	DET
taxlaw-2824	275	71	demand	demand	NOUN
taxlaw-2824	275	72	for	for	ADP
taxlaw-2824	275	73	social	social	ADJ
taxlaw-2824	275	74	insurance	insurance	NOUN
taxlaw-2824	275	75	while	while	SCONJ
taxlaw-2824	275	76	simultaneously	simultaneously	ADV
taxlaw-2824	275	77	constraining	constrain	VERB
taxlaw-2824	275	78	the	the	DET
taxlaw-2824	275	79	ability	ability	NOUN
taxlaw-2824	275	80	of	of	ADP
taxlaw-2824	275	81	governments	government	NOUN
taxlaw-2824	275	82	to	to	PART
taxlaw-2824	275	83	respond	respond	VERB
taxlaw-2824	275	84	effectively	effectively	ADV
taxlaw-2824	275	85	to	to	ADP
taxlaw-2824	275	86	that	that	DET
taxlaw-2824	275	87	demand	demand	NOUN
taxlaw-2824	275	88	.	.	PUNCT
taxlaw-2824	275	89	"	"	PUNCT
taxlaw-2824	275	90	)	)	PUNCT
taxlaw-2824	276	1	(	(	PUNCT
taxlaw-2824	276	2	emphasis	emphasis	NOUN
taxlaw-2824	276	3	added	add	VERB
taxlaw-2824	276	4	)	)	PUNCT
taxlaw-2824	276	5	.	.	PUNCT
taxlaw-2824	277	1	50	50	NUM
taxlaw-2824	277	2	tsilly	tsilly	ADV
taxlaw-2824	277	3	dagan	dagan	NOUN
taxlaw-2824	277	4	,	,	PUNCT
taxlaw-2824	277	5	dilemmas	dilemma	NOUN
taxlaw-2824	277	6	of	of	ADP
taxlaw-2824	277	7	tax	tax	NOUN
taxlaw-2824	277	8	policy	policy	NOUN
taxlaw-2824	277	9	in	in	ADP
taxlaw-2824	277	10	a	a	DET
taxlaw-2824	277	11	globalized	globalized	ADJ
taxlaw-2824	277	12	world	world	NOUN
taxlaw-2824	277	13	,	,	PUNCT
taxlaw-2824	277	14	in	in	ADP
taxlaw-2824	277	15	tax	tax	NOUN
taxlaw-2824	277	16	law	law	NOUN
taxlaw-2824	277	17	and	and	CCONJ
taxlaw-2824	277	18	development	development	NOUN
taxlaw-2824	277	19	57	57	NUM
taxlaw-2824	277	20	,	,	PUNCT
taxlaw-2824	277	21	59	59	NUM
taxlaw-2824	277	22	(	(	PUNCT
taxlaw-2824	277	23	yariv	yariv	NOUN
taxlaw-2824	277	24	brauner	brauner	PROPN
taxlaw-2824	277	25	&	&	CCONJ
taxlaw-2824	277	26	miranda	miranda	PROPN
taxlaw-2824	277	27	stewart	stewart	PROPN
taxlaw-2824	277	28	eds	eds	PROPN
taxlaw-2824	277	29	.	.	PROPN
taxlaw-2824	277	30	,	,	PUNCT
taxlaw-2824	277	31	2013	2013	NUM
taxlaw-2824	277	32	)	)	PUNCT
taxlaw-2824	277	33	.	.	PUNCT
taxlaw-2824	278	1	see	see	AUX
taxlaw-2824	278	2	also	also	ADV
taxlaw-2824	278	3	rodrik	rodrik	ADJ
taxlaw-2824	278	4	,	,	PUNCT
taxlaw-2824	278	5	supra	supra	PROPN
taxlaw-2824	278	6	note	note	NOUN
taxlaw-2824	278	7	22	22	NUM
taxlaw-2824	278	8	,	,	PUNCT
taxlaw-2824	278	9	at	at	ADP
taxlaw-2824	278	10	23	23	NUM
taxlaw-2824	278	11	(	(	PUNCT
taxlaw-2824	278	12	explaining	explain	VERB
taxlaw-2824	278	13	that	that	SCONJ
taxlaw-2824	278	14	nations	nation	NOUN
taxlaw-2824	278	15	are	be	AUX
taxlaw-2824	278	16	making	make	VERB
taxlaw-2824	278	17	drastic	drastic	ADJ
taxlaw-2824	278	18	changes	change	NOUN
taxlaw-2824	278	19	that	that	PRON
taxlaw-2824	278	20	significantly	significantly	ADV
taxlaw-2824	278	21	affect	affect	VERB
taxlaw-2824	278	22	longtime	longtime	ADJ
taxlaw-2824	278	23	social	social	ADJ
taxlaw-2824	278	24	customs	custom	NOUN
taxlaw-2824	278	25	in	in	ADP
taxlaw-2824	278	26	order	order	NOUN
taxlaw-2824	278	27	to	to	PART
taxlaw-2824	278	28	increase	increase	VERB
taxlaw-2824	278	29	their	their	PRON
taxlaw-2824	278	30	competitiveness	competitiveness	NOUN
taxlaw-2824	278	31	in	in	ADP
taxlaw-2824	278	32	the	the	DET
taxlaw-2824	278	33	global	global	ADJ
taxlaw-2824	278	34	economy	economy	NOUN
taxlaw-2824	278	35	.	.	PUNCT
taxlaw-2824	279	1	such	such	ADJ
taxlaw-2824	279	2	changes	change	NOUN
taxlaw-2824	279	3	include	include	VERB
taxlaw-2824	279	4	,	,	PUNCT
taxlaw-2824	279	5	for	for	ADP
taxlaw-2824	279	6	instance	instance	NOUN
taxlaw-2824	279	7	,	,	PUNCT
taxlaw-2824	279	8	japan	japan	PROPN
taxlaw-2824	279	9	’s	’s	PART
taxlaw-2824	279	10	dismantling	dismantle	VERB
taxlaw-2824	279	11	of	of	ADP
taxlaw-2824	279	12	its	its	PRON
taxlaw-2824	279	13	policy	policy	NOUN
taxlaw-2824	279	14	of	of	ADP
taxlaw-2824	279	15	lifetime	lifetime	NOUN
taxlaw-2824	279	16	employment	employment	NOUN
taxlaw-2824	279	17	and	and	CCONJ
taxlaw-2824	279	18	south	south	PROPN
taxlaw-2824	279	19	korea	korea	PROPN
taxlaw-2824	279	20	’s	’s	PART
taxlaw-2824	279	21	relaxation	relaxation	NOUN
taxlaw-2824	279	22	of	of	ADP
taxlaw-2824	279	23	its	its	PRON
taxlaw-2824	279	24	firing	firing	NOUN
taxlaw-2824	279	25	restrictions	restriction	NOUN
taxlaw-2824	279	26	)	)	PUNCT
taxlaw-2824	279	27	.	.	PUNCT
taxlaw-2824	280	1	for	for	ADP
taxlaw-2824	280	2	a	a	DET
taxlaw-2824	280	3	more	more	ADV
taxlaw-2824	280	4	recent	recent	ADJ
taxlaw-2824	280	5	example	example	NOUN
taxlaw-2824	280	6	,	,	PUNCT
taxlaw-2824	280	7	consider	consider	VERB
taxlaw-2824	280	8	michigan	michigan	PROPN
taxlaw-2824	280	9	’s	’s	PART
taxlaw-2824	280	10	legislation	legislation	NOUN
taxlaw-2824	280	11	seeking	seek	VERB
taxlaw-2824	280	12	to	to	PART
taxlaw-2824	280	13	limit	limit	VERB
taxlaw-2824	280	14	the	the	DET
taxlaw-2824	280	15	ability	ability	NOUN
taxlaw-2824	280	16	of	of	ADP
taxlaw-2824	280	17	unions	union	NOUN
taxlaw-2824	280	18	to	to	PART
taxlaw-2824	280	19	negotiate	negotiate	VERB
taxlaw-2824	280	20	.	.	PUNCT
taxlaw-2824	281	1	one	one	NUM
taxlaw-2824	281	2	key	key	ADJ
taxlaw-2824	281	3	justification	justification	NOUN
taxlaw-2824	281	4	for	for	ADP
taxlaw-2824	281	5	this	this	DET
taxlaw-2824	281	6	legislation	legislation	NOUN
taxlaw-2824	281	7	was	be	AUX
taxlaw-2824	281	8	that	that	SCONJ
taxlaw-2824	281	9	it	it	PRON
taxlaw-2824	281	10	would	would	AUX
taxlaw-2824	281	11	encourage	encourage	VERB
taxlaw-2824	281	12	u.s	u.s	PROPN
taxlaw-2824	281	13	.	.	PROPN
taxlaw-2824	281	14	companies	company	NOUN
taxlaw-2824	281	15	to	to	PART
taxlaw-2824	281	16	"	"	PUNCT
taxlaw-2824	281	17	bring	bring	VERB
taxlaw-2824	281	18	jobs	job	NOUN
taxlaw-2824	281	19	back	back	ADV
taxlaw-2824	281	20	to	to	ADP
taxlaw-2824	281	21	the	the	DET
taxlaw-2824	281	22	states	state	NOUN
taxlaw-2824	281	23	.	.	PUNCT
taxlaw-2824	281	24	"	"	PUNCT
taxlaw-2824	282	1	see	see	VERB
taxlaw-2824	282	2	brian	brian	PROPN
taxlaw-2824	282	3	montopoli	montopoli	PROPN
taxlaw-2824	282	4	,	,	PUNCT
taxlaw-2824	282	5	right	right	NOUN
taxlaw-2824	282	6	-	-	PUNCT
taxlaw-2824	282	7	to	to	ADP
taxlaw-2824	282	8	-	-	PUNCT
taxlaw-2824	282	9	work	work	NOUN
taxlaw-2824	282	10	signed	sign	VERB
taxlaw-2824	282	11	into	into	ADP
taxlaw-2824	282	12	law	law	NOUN
taxlaw-2824	282	13	in	in	ADP
taxlaw-2824	282	14	michigan	michigan	PROPN
taxlaw-2824	282	15	,	,	PUNCT
taxlaw-2824	282	16	cbs	cbs	PROPN
taxlaw-2824	282	17	news	news	PROPN
taxlaw-2824	282	18	,	,	PUNCT
taxlaw-2824	282	19	dec	dec	PROPN
taxlaw-2824	282	20	.	.	PROPN
taxlaw-2824	282	21	11	11	NUM
taxlaw-2824	282	22	,	,	PUNCT
taxlaw-2824	282	23	2012	2012	NUM
taxlaw-2824	282	24	,	,	PUNCT
taxlaw-2824	282	25	available	available	ADJ
taxlaw-2824	282	26	at	at	ADP
taxlaw-2824	282	27	http://www.cbsnews.com/8301-250_162-57558532/right-to-workpoised-to-become-law-in-michigan/.	http://www.cbsnews.com/8301-250_162-57558532/right-to-workpoised-to-become-law-in-michigan/.	PROPN
taxlaw-2824	282	28	51	51	NUM
taxlaw-2824	282	29	oecd	oecd	PROPN
taxlaw-2824	282	30	,	,	PUNCT
taxlaw-2824	282	31	supra	supra	PROPN
taxlaw-2824	282	32	note	note	PROPN
taxlaw-2824	282	33	25	25	NUM
taxlaw-2824	282	34	,	,	PUNCT
taxlaw-2824	282	35	at	at	ADP
taxlaw-2824	282	36	24	24	NUM
taxlaw-2824	282	37	;	;	PUNCT
taxlaw-2824	282	38	but	but	CCONJ
taxlaw-2824	282	39	see	see	VERB
taxlaw-2824	282	40	michael	michael	PROPN
taxlaw-2824	282	41	livingston	livingston	PROPN
taxlaw-2824	282	42	,	,	PUNCT
taxlaw-2824	282	43	from	from	ADP
taxlaw-2824	282	44	mumbai	mumbai	PROPN
taxlaw-2824	282	45	to	to	ADP
taxlaw-2824	282	46	shanghai	shanghai	PROPN
taxlaw-2824	282	47	with	with	ADP
taxlaw-2824	282	48	a	a	DET
taxlaw-2824	282	49	side	side	NOUN
taxlaw-2824	282	50	trip	trip	NOUN
taxlaw-2824	282	51	to	to	ADP
taxlaw-2824	282	52	washington	washington	PROPN
taxlaw-2824	282	53	:	:	PUNCT
taxlaw-2824	282	54	china	china	PROPN
taxlaw-2824	282	55	,	,	PUNCT
taxlaw-2824	282	56	india	india	PROPN
taxlaw-2824	282	57	,	,	PUNCT
taxlaw-2824	282	58	and	and	CCONJ
taxlaw-2824	282	59	the	the	DET
taxlaw-2824	282	60	future	future	NOUN
taxlaw-2824	282	61	of	of	ADP
taxlaw-2824	282	62	progressive	progressive	ADJ
taxlaw-2824	282	63	taxation	taxation	NOUN
taxlaw-2824	282	64	in	in	ADP
taxlaw-2824	282	65	an	an	DET
taxlaw-2824	282	66	asian	asian	ADJ
taxlaw-2824	282	67	-	-	PUNCT
taxlaw-2824	282	68	led	lead	VERB
taxlaw-2824	282	69	world	world	NOUN
taxlaw-2824	282	70	,	,	PUNCT
taxlaw-2824	282	71	11	11	NUM
taxlaw-2824	282	72	theoretical	theoretical	ADJ
taxlaw-2824	282	73	inquiries	inquiry	NOUN
taxlaw-2824	282	74	law	law	NOUN
taxlaw-2824	282	75	539	539	NUM
taxlaw-2824	282	76	,	,	PUNCT
taxlaw-2824	282	77	544–45	544–45	PROPN
taxlaw-2824	282	78	(	(	PUNCT
taxlaw-2824	282	79	2010	2010	NUM
taxlaw-2824	282	80	)	)	PUNCT
taxlaw-2824	282	81	(	(	PUNCT
taxlaw-2824	282	82	"	"	PUNCT
taxlaw-2824	282	83	even	even	ADV
taxlaw-2824	282	84	when	when	SCONJ
taxlaw-2824	282	85	[	[	X
taxlaw-2824	282	86	progressivity	progressivity	NOUN
taxlaw-2824	282	87	]	]	PUNCT
taxlaw-2824	282	88	is	be	AUX
taxlaw-2824	282	89	accepted	accept	VERB
taxlaw-2824	282	90	as	as	ADP
taxlaw-2824	282	91	a	a	DET
taxlaw-2824	282	92	goal	goal	NOUN
taxlaw-2824	282	93	of	of	ADP
taxlaw-2824	282	94	tax	tax	NOUN
taxlaw-2824	282	95	policy	policy	NOUN
taxlaw-2824	282	96	,	,	PUNCT
taxlaw-2824	282	97	[	[	X
taxlaw-2824	282	98	it	it	PRON
taxlaw-2824	282	99	]	]	PUNCT
taxlaw-2824	282	100	may	may	AUX
taxlaw-2824	282	101	clash	clash	VERB
taxlaw-2824	282	102	with	with	ADP
taxlaw-2824	282	103	other	other	ADJ
taxlaw-2824	282	104	goals	goal	NOUN
taxlaw-2824	282	105	such	such	ADJ
taxlaw-2824	282	106	as	as	ADP
taxlaw-2824	282	107	economic	economic	ADJ
taxlaw-2824	282	108	efficiency	efficiency	NOUN
taxlaw-2824	282	109	,	,	PUNCT
taxlaw-2824	282	110	simplicity	simplicity	NOUN
taxlaw-2824	282	111	,	,	PUNCT
taxlaw-2824	282	112	or	or	CCONJ
taxlaw-2824	282	113	administrability	administrability	NOUN
taxlaw-2824	282	114	,	,	PUNCT
taxlaw-2824	282	115	and	and	CCONJ
taxlaw-2824	282	116	competitiveness	competitiveness	NOUN
taxlaw-2824	282	117	with	with	ADP
taxlaw-2824	282	118	other	other	ADJ
taxlaw-2824	282	119	nations	nation	NOUN
taxlaw-2824	282	120	.	.	PUNCT
taxlaw-2824	282	121	.	.	PUNCT
taxlaw-2824	283	1	.	.	PUNCT
taxlaw-2824	284	1	beyond	beyond	ADP
taxlaw-2824	284	2	that	that	PRON
taxlaw-2824	284	3	,	,	PUNCT
taxlaw-2824	284	4	some	some	PRON
taxlaw-2824	284	5	.	.	PUNCT
taxlaw-2824	284	6	.	.	PUNCT
taxlaw-2824	284	7	.	.	PUNCT
taxlaw-2824	285	1	nations	nation	NOUN
taxlaw-2824	285	2	may	may	AUX
taxlaw-2824	285	3	simply	simply	ADV
taxlaw-2824	285	4	assign	assign	VERB
taxlaw-2824	285	5	a	a	DET
taxlaw-2824	285	6	low	low	ADJ
taxlaw-2824	285	7	priority	priority	NOUN
taxlaw-2824	285	8	to	to	ADP
taxlaw-2824	285	9	tax	tax	NOUN
taxlaw-2824	285	10	equity	equity	NOUN
taxlaw-2824	285	11	,	,	PUNCT
taxlaw-2824	285	12	believing	believe	VERB
taxlaw-2824	285	13	that	that	SCONJ
taxlaw-2824	285	14	it	it	PRON
taxlaw-2824	285	15	is	be	AUX
taxlaw-2824	285	16	more	more	ADV
taxlaw-2824	285	17	important	important	ADJ
taxlaw-2824	285	18	to	to	PART
taxlaw-2824	285	19	let	let	VERB
taxlaw-2824	285	20	the	the	DET
taxlaw-2824	285	21	'	'	PUNCT
taxlaw-2824	285	22	pie	pie	NOUN
taxlaw-2824	285	23	get	get	VERB
taxlaw-2824	285	24	bigger	big	ADJ
taxlaw-2824	285	25	for	for	ADP
taxlaw-2824	285	26	everyone	everyone	PRON
taxlaw-2824	285	27	.	.	PUNCT
taxlaw-2824	285	28	'	'	PUNCT
taxlaw-2824	285	29	"	"	PUNCT
taxlaw-2824	285	30	)	)	PUNCT
taxlaw-2824	285	31	.	.	PUNCT
taxlaw-2824	286	1	52	52	NUM
taxlaw-2824	286	2	see	see	VERB
taxlaw-2824	286	3	,	,	PUNCT
taxlaw-2824	286	4	e.g.	e.g.	ADV
taxlaw-2824	286	5	,	,	PUNCT
taxlaw-2824	286	6	oecd	oecd	PROPN
taxlaw-2824	286	7	,	,	PUNCT
taxlaw-2824	286	8	supra	supra	PROPN
taxlaw-2824	286	9	note	note	PROPN
taxlaw-2824	286	10	26	26	NUM
taxlaw-2824	286	11	,	,	PUNCT
taxlaw-2824	286	12	at	at	ADP
taxlaw-2824	286	13	5	5	NUM
taxlaw-2824	286	14	(	(	PUNCT
taxlaw-2824	286	15	discussing	discuss	VERB
taxlaw-2824	286	16	the	the	DET
taxlaw-2824	286	17	issue	issue	NOUN
taxlaw-2824	286	18	of	of	ADP
taxlaw-2824	286	19	sub	sub	ADJ
taxlaw-2824	286	20	-	-	ADJ
taxlaw-2824	286	21	central	central	ADJ
taxlaw-2824	286	22	tax	tax	NOUN
taxlaw-2824	286	23	competition	competition	NOUN
taxlaw-2824	286	24	and	and	CCONJ
taxlaw-2824	286	25	outlining	outline	VERB
taxlaw-2824	286	26	arguments	argument	NOUN
taxlaw-2824	286	27	both	both	CCONJ
taxlaw-2824	286	28	for	for	ADP
taxlaw-2824	286	29	and	and	CCONJ
taxlaw-2824	286	30	against	against	ADP
taxlaw-2824	286	31	tax	tax	NOUN
taxlaw-2824	286	32	competition	competition	NOUN
taxlaw-2824	286	33	)	)	PUNCT
taxlaw-2824	286	34	.	.	PUNCT
taxlaw-2824	287	1	for	for	ADP
taxlaw-2824	287	2	a	a	DET
taxlaw-2824	287	3	helpful	helpful	ADJ
taxlaw-2824	287	4	discussion	discussion	NOUN
taxlaw-2824	287	5	on	on	ADP
taxlaw-2824	287	6	the	the	DET
taxlaw-2824	287	7	benefits	benefit	NOUN
taxlaw-2824	287	8	of	of	ADP
taxlaw-2824	287	9	globalization	globalization	NOUN
taxlaw-2824	287	10	,	,	PUNCT
taxlaw-2824	287	11	see	see	VERB
taxlaw-2824	287	12	,	,	PUNCT
taxlaw-2824	287	13	e.g.	e.g.	ADV
taxlaw-2824	287	14	,	,	PUNCT
taxlaw-2824	287	15	tanzi	tanzi	NOUN
taxlaw-2824	287	16	,	,	PUNCT
taxlaw-2824	287	17	supra	supra	PROPN
taxlaw-2824	287	18	note	note	PROPN
taxlaw-2824	287	19	25	25	NUM
taxlaw-2824	287	20	,	,	PUNCT
taxlaw-2824	287	21	at	at	ADP
taxlaw-2824	287	22	6	6	NUM
taxlaw-2824	287	23	(	(	PUNCT
taxlaw-2824	287	24	"	"	PUNCT
taxlaw-2824	287	25	globalisation	globalisation	NOUN
taxlaw-2824	287	26	obviously	obviously	ADV
taxlaw-2824	287	27	leads	lead	VERB
taxlaw-2824	287	28	to	to	ADP
taxlaw-2824	287	29	a	a	DET
taxlaw-2824	287	30	more	more	ADV
taxlaw-2824	287	31	efficient	efficient	ADJ
taxlaw-2824	287	32	use	use	NOUN
taxlaw-2824	287	33	of	of	ADP
taxlaw-2824	287	34	capital	capital	NOUN
taxlaw-2824	287	35	.	.	PUNCT
taxlaw-2824	288	1	in	in	ADP
taxlaw-2824	288	2	theory	theory	NOUN
taxlaw-2824	288	3	the	the	DET
taxlaw-2824	288	4	capital	capital	NOUN
taxlaw-2824	288	5	produced	produce	VERB
taxlaw-2824	288	6	.	.	PUNCT
taxlaw-2824	288	7	.	.	PUNCT
taxlaw-2824	289	1	.	.	PUNCT
taxlaw-2824	290	1	can	can	AUX
taxlaw-2824	290	2	be	be	AUX
taxlaw-2824	290	3	invested	invest	VERB
taxlaw-2824	290	4	in	in	ADP
taxlaw-2824	290	5	those	those	DET
taxlaw-2824	290	6	areas	area	NOUN
taxlaw-2824	290	7	and	and	CCONJ
taxlaw-2824	290	8	countries	country	NOUN
taxlaw-2824	290	9	where	where	SCONJ
taxlaw-2824	290	10	they	they	PRON
taxlaw-2824	290	11	yield	yield	VERB
taxlaw-2824	290	12	more	more	ADJ
taxlaw-2824	290	13	.	.	PUNCT
taxlaw-2824	290	14	.	.	PUNCT
taxlaw-2824	291	1	.	.	PUNCT
taxlaw-2824	292	1	i	i	PRON
taxlaw-2824	292	2	myself	myself	PRON
taxlaw-2824	292	3	have	have	AUX
taxlaw-2824	292	4	argued	argue	VERB
taxlaw-2824	292	5	repeatedly	repeatedly	ADV
taxlaw-2824	292	6	that	that	SCONJ
taxlaw-2824	292	7	perhaps	perhaps	ADV
taxlaw-2824	292	8	[	[	X
taxlaw-2824	292	9	the	the	DET
taxlaw-2824	292	10	capital	capital	NOUN
taxlaw-2824	292	11	flight	flight	NOUN
taxlaw-2824	292	12	from	from	ADP
taxlaw-2824	292	13	latin	latin	PROPN
taxlaw-2824	292	14	america	america	PROPN
taxlaw-2824	292	15	]	]	PUNCT
taxlaw-2824	292	16	was	be	AUX
taxlaw-2824	292	17	not	not	PART
taxlaw-2824	292	18	altogether	altogether	ADV
taxlaw-2824	292	19	a	a	DET
taxlaw-2824	292	20	bad	bad	ADJ
taxlaw-2824	292	21	phenomenon	phenomenon	NOUN
taxlaw-2824	292	22	,	,	PUNCT
taxlaw-2824	292	23	because	because	SCONJ
taxlaw-2824	292	24	.	.	PUNCT
taxlaw-2824	292	25	.	.	PUNCT
taxlaw-2824	292	26	.	.	PUNCT
taxlaw-2824	293	1	while	while	SCONJ
taxlaw-2824	293	2	they	they	PRON
taxlaw-2824	293	3	were	be	AUX
taxlaw-2824	293	4	abroad	abroad	ADV
taxlaw-2824	293	5	they	they	PRON
taxlaw-2824	293	6	yielded	yield	VERB
taxlaw-2824	293	7	fairly	fairly	ADV
taxlaw-2824	293	8	high	high	ADJ
taxlaw-2824	293	9	interest	interest	NOUN
taxlaw-2824	293	10	rates	rate	NOUN
taxlaw-2824	293	11	,	,	PUNCT
taxlaw-2824	293	12	they	they	PRON
taxlaw-2824	293	13	did	do	AUX
taxlaw-2824	293	14	not	not	PART
taxlaw-2824	293	15	pay	pay	VERB
taxlaw-2824	293	16	taxes	taxis	NOUN
taxlaw-2824	293	17	and	and	CCONJ
taxlaw-2824	293	18	accumulated	accumulate	VERB
taxlaw-2824	293	19	fortunes	fortune	NOUN
taxlaw-2824	293	20	,	,	PUNCT
taxlaw-2824	293	21	which	which	PRON
taxlaw-2824	293	22	in	in	ADP
taxlaw-2824	293	23	theory	theory	NOUN
taxlaw-2824	293	24	,	,	PUNCT
taxlaw-2824	293	25	could	could	AUX
taxlaw-2824	293	26	return	return	VERB
taxlaw-2824	293	27	to	to	ADP
taxlaw-2824	293	28	latin	latin	PROPN
taxlaw-2824	293	29	america	america	PROPN
taxlaw-2824	293	30	.	.	PUNCT
taxlaw-2824	294	1	"	"	PUNCT
taxlaw-2824	294	2	)	)	PUNCT
taxlaw-2824	294	3	;	;	PUNCT
taxlaw-2824	294	4	tyler	tyler	PROPN
taxlaw-2824	294	5	cowen	cowen	PROPN
taxlaw-2824	294	6	,	,	PUNCT
taxlaw-2824	294	7	creative	creative	ADJ
taxlaw-2824	294	8	destruction	destruction	NOUN
taxlaw-2824	294	9	(	(	PUNCT
taxlaw-2824	294	10	2002	2002	NUM
taxlaw-2824	294	11	)	)	PUNCT
taxlaw-2824	294	12	(	(	PUNCT
taxlaw-2824	294	13	embracing	embrace	VERB
taxlaw-2824	294	14	cross	cross	ADJ
taxlaw-2824	294	15	-	-	ADJ
taxlaw-2824	294	16	cultural	cultural	ADJ
taxlaw-2824	294	17	exchanges	exchange	NOUN
taxlaw-2824	294	18	brought	bring	VERB
taxlaw-2824	294	19	about	about	ADP
taxlaw-2824	294	20	by	by	ADP
taxlaw-2824	294	21	globalization	globalization	NOUN
taxlaw-2824	294	22	)	)	PUNCT
taxlaw-2824	294	23	.	.	PUNCT
taxlaw-2824	295	1	for	for	ADP
taxlaw-2824	295	2	the	the	DET
taxlaw-2824	295	3	perils	peril	NOUN
taxlaw-2824	295	4	of	of	ADP
taxlaw-2824	295	5	globalization	globalization	NOUN
taxlaw-2824	295	6	,	,	PUNCT
taxlaw-2824	295	7	see	see	VERB
taxlaw-2824	295	8	,	,	PUNCT
taxlaw-2824	295	9	e.g.	e.g.	ADV
taxlaw-2824	295	10	,	,	PUNCT
taxlaw-2824	295	11	joseph	joseph	PROPN
taxlaw-2824	295	12	e.	e.	PROPN
taxlaw-2824	295	13	stiglitz	stiglitz	PROPN
taxlaw-2824	295	14	,	,	PUNCT
taxlaw-2824	295	15	globalization	globalization	NOUN
taxlaw-2824	295	16	and	and	CCONJ
taxlaw-2824	295	17	its	its	PRON
taxlaw-2824	295	18	discontents	discontent	NOUN
taxlaw-2824	295	19	(	(	PUNCT
taxlaw-2824	295	20	2002	2002	NUM
taxlaw-2824	295	21	)	)	PUNCT
taxlaw-2824	295	22	(	(	PUNCT
taxlaw-2824	295	23	discussing	discuss	VERB
taxlaw-2824	295	24	the	the	DET
taxlaw-2824	295	25	shortcoming	shortcoming	NOUN
taxlaw-2824	295	26	of	of	ADP
taxlaw-2824	295	27	global	global	ADJ
taxlaw-2824	295	28	economic	economic	ADJ
taxlaw-2824	295	29	theory	theory	NOUN
taxlaw-2824	295	30	and	and	CCONJ
taxlaw-2824	295	31	the	the	DET
taxlaw-2824	295	32	manner	manner	NOUN
taxlaw-2824	295	33	in	in	ADP
taxlaw-2824	295	34	which	which	PRON
taxlaw-2824	295	35	key	key	ADJ
taxlaw-2824	295	36	institutions	institution	NOUN
taxlaw-2824	295	37	of	of	ADP
taxlaw-2824	295	38	globalization	globalization	NOUN
taxlaw-2824	295	39	have	have	AUX
taxlaw-2824	295	40	failed	fail	VERB
taxlaw-2824	295	41	developing	develop	VERB
taxlaw-2824	295	42	countries	country	NOUN
taxlaw-2824	295	43	they	they	PRON
taxlaw-2824	295	44	were	be	AUX
taxlaw-2824	295	45	meant	mean	VERB
taxlaw-2824	295	46	to	to	PART
taxlaw-2824	295	47	help	help	VERB
taxlaw-2824	295	48	)	)	PUNCT
taxlaw-2824	295	49	.	.	PUNCT
taxlaw-2824	296	1	220	220	NUM
taxlaw-2824	296	2	columbia	columbia	PROPN
taxlaw-2824	296	3	journal	journal	PROPN
taxlaw-2824	296	4	of	of	ADP
taxlaw-2824	296	5	tax	tax	NOUN
taxlaw-2824	296	6	law	law	NOUN
taxlaw-2824	296	7	[	[	X
taxlaw-2824	296	8	vol.5:207	vol.5:207	NOUN
taxlaw-2824	296	9	globalization	globalization	NOUN
taxlaw-2824	296	10	can	can	AUX
taxlaw-2824	296	11	.	.	PUNCT
taxlaw-2824	296	12	.	.	PUNCT
taxlaw-2824	296	13	.	.	PUNCT
taxlaw-2824	297	1	create	create	VERB
taxlaw-2824	297	2	a	a	DET
taxlaw-2824	297	3	framework	framework	NOUN
taxlaw-2824	297	4	for	for	ADP
taxlaw-2824	297	5	cooperation	cooperation	NOUN
taxlaw-2824	297	6	among	among	ADP
taxlaw-2824	297	7	nations	nation	NOUN
taxlaw-2824	297	8	on	on	ADP
taxlaw-2824	297	9	a	a	DET
taxlaw-2824	297	10	range	range	NOUN
taxlaw-2824	297	11	of	of	ADP
taxlaw-2824	297	12	non	non	ADJ
taxlaw-2824	297	13	-	-	ADJ
taxlaw-2824	297	14	economic	economic	ADJ
taxlaw-2824	297	15	issues	issue	NOUN
taxlaw-2824	297	16	that	that	PRON
taxlaw-2824	297	17	have	have	VERB
taxlaw-2824	297	18	cross	cross	ADJ
taxlaw-2824	297	19	-	-	ADJ
taxlaw-2824	297	20	border	border	ADJ
taxlaw-2824	297	21	implications	implication	NOUN
taxlaw-2824	297	22	,	,	PUNCT
taxlaw-2824	297	23	such	such	ADJ
taxlaw-2824	297	24	as	as	ADP
taxlaw-2824	297	25	immigration	immigration	NOUN
taxlaw-2824	297	26	,	,	PUNCT
taxlaw-2824	297	27	the	the	DET
taxlaw-2824	297	28	environment	environment	NOUN
taxlaw-2824	297	29	,	,	PUNCT
taxlaw-2824	297	30	and	and	CCONJ
taxlaw-2824	297	31	legal	legal	ADJ
taxlaw-2824	297	32	issues	issue	NOUN
taxlaw-2824	297	33	.	.	PUNCT
taxlaw-2824	298	1	at	at	ADP
taxlaw-2824	298	2	the	the	DET
taxlaw-2824	298	3	same	same	ADJ
taxlaw-2824	298	4	time	time	NOUN
taxlaw-2824	298	5	,	,	PUNCT
taxlaw-2824	298	6	the	the	DET
taxlaw-2824	298	7	influx	influx	NOUN
taxlaw-2824	298	8	of	of	ADP
taxlaw-2824	298	9	foreign	foreign	ADJ
taxlaw-2824	298	10	goods	good	NOUN
taxlaw-2824	298	11	,	,	PUNCT
taxlaw-2824	298	12	services	service	NOUN
taxlaw-2824	298	13	,	,	PUNCT
taxlaw-2824	298	14	and	and	CCONJ
taxlaw-2824	298	15	capital	capital	NOUN
taxlaw-2824	298	16	into	into	ADP
taxlaw-2824	298	17	a	a	DET
taxlaw-2824	298	18	country	country	NOUN
taxlaw-2824	298	19	can	can	AUX
taxlaw-2824	298	20	create	create	VERB
taxlaw-2824	298	21	incentives	incentive	NOUN
taxlaw-2824	298	22	and	and	CCONJ
taxlaw-2824	298	23	demands	demand	NOUN
taxlaw-2824	298	24	for	for	ADP
taxlaw-2824	298	25	strengthening	strengthen	VERB
taxlaw-2824	298	26	the	the	DET
taxlaw-2824	298	27	education	education	NOUN
taxlaw-2824	298	28	system	system	NOUN
taxlaw-2824	298	29	[	[	X
taxlaw-2824	298	30	among	among	ADP
taxlaw-2824	298	31	other	other	ADJ
taxlaw-2824	298	32	national	national	ADJ
taxlaw-2824	298	33	infrastructures	infrastructure	NOUN
taxlaw-2824	298	34	]	]	PUNCT
taxlaw-2824	298	35	,	,	PUNCT
taxlaw-2824	298	36	as	as	SCONJ
taxlaw-2824	298	37	a	a	DET
taxlaw-2824	298	38	country	country	NOUN
taxlaw-2824	298	39	’s	’s	PART
taxlaw-2824	298	40	citizens	citizen	NOUN
taxlaw-2824	298	41	recognize	recognize	VERB
taxlaw-2824	298	42	the	the	DET
taxlaw-2824	298	43	competitive	competitive	ADJ
taxlaw-2824	298	44	challenge	challenge	NOUN
taxlaw-2824	298	45	before	before	ADP
taxlaw-2824	298	46	them.53	them.53	NOUN
taxlaw-2824	298	47	monitoring	monitoring	NOUN
taxlaw-2824	298	48	,	,	PUNCT
taxlaw-2824	298	49	defusing	defuse	VERB
taxlaw-2824	298	50	,	,	PUNCT
taxlaw-2824	298	51	and	and	CCONJ
taxlaw-2824	298	52	otherwise	otherwise	ADV
taxlaw-2824	298	53	addressing	address	VERB
taxlaw-2824	298	54	tax	tax	NOUN
taxlaw-2824	298	55	competition	competition	NOUN
taxlaw-2824	298	56	would	would	AUX
taxlaw-2824	298	57	allow	allow	VERB
taxlaw-2824	298	58	nations	nation	NOUN
taxlaw-2824	298	59	to	to	PART
taxlaw-2824	298	60	manage	manage	VERB
taxlaw-2824	298	61	the	the	DET
taxlaw-2824	298	62	threat	threat	NOUN
taxlaw-2824	298	63	of	of	ADP
taxlaw-2824	298	64	a	a	DET
taxlaw-2824	298	65	competition	competition	NOUN
taxlaw-2824	298	66	-	-	PUNCT
taxlaw-2824	298	67	driven	drive	VERB
taxlaw-2824	298	68	race	race	NOUN
taxlaw-2824	298	69	to	to	ADP
taxlaw-2824	298	70	the	the	DET
taxlaw-2824	298	71	bottom	bottom	NOUN
taxlaw-2824	298	72	among	among	ADP
taxlaw-2824	298	73	them	they	PRON
taxlaw-2824	298	74	.	.	PUNCT
taxlaw-2824	299	1	this	this	DET
taxlaw-2824	299	2	race	race	NOUN
taxlaw-2824	299	3	undermines	undermine	VERB
taxlaw-2824	299	4	their	their	PRON
taxlaw-2824	299	5	ability	ability	NOUN
taxlaw-2824	299	6	to	to	PART
taxlaw-2824	299	7	tax	tax	VERB
taxlaw-2824	299	8	and	and	CCONJ
taxlaw-2824	299	9	raise	raise	VERB
taxlaw-2824	299	10	revenue	revenue	NOUN
taxlaw-2824	299	11	,	,	PUNCT
taxlaw-2824	299	12	particularly	particularly	ADV
taxlaw-2824	299	13	from	from	ADP
taxlaw-2824	299	14	the	the	DET
taxlaw-2824	299	15	most	most	ADV
taxlaw-2824	299	16	mobile	mobile	ADJ
taxlaw-2824	299	17	resources	resource	NOUN
taxlaw-2824	299	18	and	and	CCONJ
taxlaw-2824	299	19	taxpayers	taxpayer	NOUN
taxlaw-2824	299	20	.	.	PUNCT
taxlaw-2824	300	1	54	54	NUM
taxlaw-2824	300	2	similarly	similarly	ADV
taxlaw-2824	300	3	,	,	PUNCT
taxlaw-2824	300	4	monitoring	monitoring	NOUN
taxlaw-2824	300	5	and	and	CCONJ
taxlaw-2824	300	6	thoughtfully	thoughtfully	ADV
taxlaw-2824	300	7	addressing	address	VERB
taxlaw-2824	300	8	the	the	DET
taxlaw-2824	300	9	competitive	competitive	ADJ
taxlaw-2824	300	10	cycle	cycle	NOUN
taxlaw-2824	300	11	may	may	AUX
taxlaw-2824	300	12	also	also	ADV
taxlaw-2824	300	13	safeguard	safeguard	VERB
taxlaw-2824	300	14	the	the	DET
taxlaw-2824	300	15	capacity	capacity	NOUN
taxlaw-2824	300	16	of	of	ADP
taxlaw-2824	300	17	nations	nation	NOUN
taxlaw-2824	300	18	to	to	PART
taxlaw-2824	300	19	utilize	utilize	VERB
taxlaw-2824	300	20	their	their	PRON
taxlaw-2824	300	21	tax	tax	NOUN
taxlaw-2824	300	22	systems	system	NOUN
taxlaw-2824	300	23	toward	toward	ADP
taxlaw-2824	300	24	goals	goal	NOUN
taxlaw-2824	300	25	other	other	ADJ
taxlaw-2824	300	26	than	than	ADP
taxlaw-2824	300	27	financing	finance	VERB
taxlaw-2824	300	28	basic	basic	ADJ
taxlaw-2824	300	29	government	government	NOUN
taxlaw-2824	300	30	goods	good	NOUN
taxlaw-2824	300	31	and	and	CCONJ
taxlaw-2824	300	32	services	service	NOUN
taxlaw-2824	300	33	,	,	PUNCT
taxlaw-2824	300	34	such	such	ADJ
taxlaw-2824	300	35	as	as	ADP
taxlaw-2824	300	36	redistributing	redistribute	VERB
taxlaw-2824	300	37	income	income	NOUN
taxlaw-2824	300	38	and	and	CCONJ
taxlaw-2824	300	39	improving	improve	VERB
taxlaw-2824	300	40	societal	societal	ADJ
taxlaw-2824	300	41	well	well	ADJ
taxlaw-2824	300	42	-	-	PUNCT
taxlaw-2824	300	43	being.55	being.55	NOUN
taxlaw-2824	300	44	policies	policy	NOUN
taxlaw-2824	300	45	aimed	aim	VERB
taxlaw-2824	300	46	at	at	ADP
taxlaw-2824	300	47	addressing	address	VERB
taxlaw-2824	300	48	international	international	ADJ
taxlaw-2824	300	49	tax	tax	NOUN
taxlaw-2824	300	50	competition	competition	NOUN
taxlaw-2824	300	51	have	have	AUX
taxlaw-2824	300	52	been	be	AUX
taxlaw-2824	300	53	traditionally	traditionally	ADV
taxlaw-2824	300	54	understood	understand	VERB
taxlaw-2824	300	55	to	to	PART
taxlaw-2824	300	56	include	include	VERB
taxlaw-2824	300	57	measures	measure	NOUN
taxlaw-2824	300	58	that	that	PRON
taxlaw-2824	300	59	advance	advance	VERB
taxlaw-2824	300	60	cooperation	cooperation	NOUN
taxlaw-2824	300	61	,	,	PUNCT
taxlaw-2824	300	62	harmonization	harmonization	NOUN
taxlaw-2824	300	63	,	,	PUNCT
taxlaw-2824	300	64	and	and	CCONJ
taxlaw-2824	300	65	integration	integration	NOUN
taxlaw-2824	300	66	of	of	ADP
taxlaw-2824	300	67	national	national	ADJ
taxlaw-2824	300	68	tax	tax	NOUN
taxlaw-2824	300	69	structures	structure	NOUN
taxlaw-2824	300	70	,	,	PUNCT
taxlaw-2824	300	71	policies	policy	NOUN
taxlaw-2824	300	72	,	,	PUNCT
taxlaw-2824	300	73	and	and	CCONJ
taxlaw-2824	300	74	administrations.56	administrations.56	PROPN
taxlaw-2824	300	75	until	until	ADP
taxlaw-2824	300	76	recently	recently	ADV
taxlaw-2824	300	77	,	,	PUNCT
taxlaw-2824	300	78	however	however	ADV
taxlaw-2824	300	79	,	,	PUNCT
taxlaw-2824	300	80	such	such	ADJ
taxlaw-2824	300	81	53	53	NUM
taxlaw-2824	300	82	imf	imf	PROPN
taxlaw-2824	300	83	staff	staff	NOUN
taxlaw-2824	300	84	,	,	PUNCT
taxlaw-2824	300	85	supra	supra	PROPN
taxlaw-2824	300	86	note	note	PROPN
taxlaw-2824	300	87	19	19	NUM
taxlaw-2824	300	88	,	,	PUNCT
taxlaw-2824	300	89	at	at	ADP
taxlaw-2824	300	90	2	2	NUM
taxlaw-2824	300	91	;	;	PUNCT
taxlaw-2824	300	92	see	see	VERB
taxlaw-2824	300	93	also	also	ADV
taxlaw-2824	300	94	allison	allison	PROPN
taxlaw-2824	300	95	christians	christians	PROPN
taxlaw-2824	300	96	,	,	PUNCT
taxlaw-2824	300	97	steven	steven	PROPN
taxlaw-2824	300	98	dean	dean	PROPN
taxlaw-2824	300	99	,	,	PUNCT
taxlaw-2824	300	100	diane	diane	NOUN
taxlaw-2824	300	101	ring	ring	NOUN
taxlaw-2824	300	102	,	,	PUNCT
taxlaw-2824	300	103	&	&	CCONJ
taxlaw-2824	300	104	adam	adam	PROPN
taxlaw-2824	300	105	rosenzweig	rosenzweig	PROPN
taxlaw-2824	300	106	,	,	PUNCT
taxlaw-2824	300	107	taxation	taxation	NOUN
taxlaw-2824	300	108	as	as	ADP
taxlaw-2824	300	109	a	a	DET
taxlaw-2824	300	110	global	global	ADJ
taxlaw-2824	300	111	socio	socio	NOUN
taxlaw-2824	300	112	-	-	PUNCT
taxlaw-2824	300	113	legal	legal	ADJ
taxlaw-2824	300	114	phenomenon	phenomenon	NOUN
taxlaw-2824	300	115	,	,	PUNCT
taxlaw-2824	300	116	14	14	NUM
taxlaw-2824	300	117	ilsa	ilsa	PROPN
taxlaw-2824	300	118	j.	j.	PROPN
taxlaw-2824	300	119	int’l	int’l	PROPN
taxlaw-2824	300	120	&	&	CCONJ
taxlaw-2824	300	121	comp	comp	PROPN
taxlaw-2824	300	122	.	.	PUNCT
taxlaw-2824	301	1	l.	l.	PROPN
taxlaw-2824	301	2	303	303	NUM
taxlaw-2824	301	3	,	,	PUNCT
taxlaw-2824	301	4	305	305	NUM
taxlaw-2824	301	5	(	(	PUNCT
taxlaw-2824	301	6	2008	2008	NUM
taxlaw-2824	301	7	)	)	PUNCT
taxlaw-2824	301	8	(	(	PUNCT
taxlaw-2824	301	9	"	"	PUNCT
taxlaw-2824	301	10	[	[	X
taxlaw-2824	301	11	t]he	t]he	ADV
taxlaw-2824	301	12	miracle	miracle	NOUN
taxlaw-2824	302	1	[	[	X
taxlaw-2824	302	2	of	of	ADP
taxlaw-2824	302	3	an	an	DET
taxlaw-2824	302	4	international	international	ADJ
taxlaw-2824	302	5	tax	tax	NOUN
taxlaw-2824	302	6	regime	regime	NOUN
taxlaw-2824	302	7	]	]	PUNCT
taxlaw-2824	302	8	is	be	AUX
taxlaw-2824	302	9	flawed	flawed	ADJ
taxlaw-2824	302	10	because	because	SCONJ
taxlaw-2824	302	11	of	of	ADP
taxlaw-2824	302	12	the	the	DET
taxlaw-2824	302	13	failure	failure	NOUN
taxlaw-2824	302	14	of	of	ADP
taxlaw-2824	302	15	states	state	NOUN
taxlaw-2824	302	16	to	to	PART
taxlaw-2824	302	17	agree	agree	VERB
taxlaw-2824	302	18	on	on	ADP
taxlaw-2824	302	19	an	an	DET
taxlaw-2824	302	20	increasingly	increasingly	ADV
taxlaw-2824	302	21	lengthy	lengthy	ADJ
taxlaw-2824	302	22	list	list	NOUN
taxlaw-2824	302	23	of	of	ADP
taxlaw-2824	302	24	key	key	ADJ
taxlaw-2824	302	25	areas	area	NOUN
taxlaw-2824	302	26	.	.	PUNCT
taxlaw-2824	302	27	.	.	PUNCT
taxlaw-2824	303	1	.	.	PUNCT
taxlaw-2824	304	1	in	in	ADP
taxlaw-2824	304	2	effect	effect	NOUN
taxlaw-2824	304	3	,	,	PUNCT
taxlaw-2824	304	4	the	the	DET
taxlaw-2824	304	5	flaw	flaw	NOUN
taxlaw-2824	304	6	.	.	PUNCT
taxlaw-2824	304	7	.	.	PUNCT
taxlaw-2824	304	8	.	.	PUNCT
taxlaw-2824	304	9	is	be	AUX
taxlaw-2824	304	10	a	a	DET
taxlaw-2824	304	11	series	series	NOUN
taxlaw-2824	304	12	of	of	ADP
taxlaw-2824	304	13	unrelieved	unrelieved	ADJ
taxlaw-2824	304	14	collective	collective	ADJ
taxlaw-2824	304	15	action	action	NOUN
taxlaw-2824	304	16	problems	problem	NOUN
taxlaw-2824	304	17	among	among	ADP
taxlaw-2824	304	18	states	state	NOUN
taxlaw-2824	304	19	,	,	PUNCT
taxlaw-2824	304	20	each	each	PRON
taxlaw-2824	304	21	multiplying	multiply	VERB
taxlaw-2824	304	22	the	the	DET
taxlaw-2824	304	23	harm	harm	NOUN
taxlaw-2824	304	24	of	of	ADP
taxlaw-2824	304	25	the	the	DET
taxlaw-2824	304	26	other	other	ADJ
taxlaw-2824	304	27	.	.	PUNCT
taxlaw-2824	304	28	.	.	PUNCT
taxlaw-2824	304	29	.	.	PUNCT
taxlaw-2824	305	1	the	the	DET
taxlaw-2824	305	2	need	need	NOUN
taxlaw-2824	305	3	for	for	SCONJ
taxlaw-2824	305	4	revenue	revenue	NOUN
taxlaw-2824	305	5	to	to	PART
taxlaw-2824	305	6	address	address	VERB
taxlaw-2824	305	7	[	[	X
taxlaw-2824	305	8	growing	grow	VERB
taxlaw-2824	305	9	inequality	inequality	NOUN
taxlaw-2824	305	10	and	and	CCONJ
taxlaw-2824	305	11	growing	grow	VERB
taxlaw-2824	305	12	social	social	ADJ
taxlaw-2824	305	13	needs	need	NOUN
taxlaw-2824	305	14	]	]	PUNCT
taxlaw-2824	305	15	and	and	CCONJ
taxlaw-2824	305	16	the	the	DET
taxlaw-2824	305	17	increasing	increase	VERB
taxlaw-2824	305	18	unease	unease	NOUN
taxlaw-2824	305	19	about	about	ADP
taxlaw-2824	305	20	the	the	DET
taxlaw-2824	305	21	distributional	distributional	ADJ
taxlaw-2824	305	22	effects	effect	NOUN
taxlaw-2824	305	23	of	of	ADP
taxlaw-2824	305	24	regulation	regulation	NOUN
taxlaw-2824	305	25	in	in	ADP
taxlaw-2824	305	26	an	an	DET
taxlaw-2824	305	27	economically	economically	ADV
taxlaw-2824	305	28	integrated	integrate	VERB
taxlaw-2824	305	29	world	world	NOUN
taxlaw-2824	305	30	,	,	PUNCT
taxlaw-2824	305	31	require	require	VERB
taxlaw-2824	305	32	that	that	SCONJ
taxlaw-2824	305	33	this	this	DET
taxlaw-2824	305	34	web	web	NOUN
taxlaw-2824	305	35	of	of	ADP
taxlaw-2824	305	36	collective	collective	ADJ
taxlaw-2824	305	37	actions	action	NOUN
taxlaw-2824	305	38	be	be	AUX
taxlaw-2824	305	39	addressed	address	VERB
taxlaw-2824	305	40	and	and	CCONJ
taxlaw-2824	305	41	,	,	PUNCT
taxlaw-2824	305	42	if	if	SCONJ
taxlaw-2824	305	43	possible	possible	ADJ
taxlaw-2824	305	44	,	,	PUNCT
taxlaw-2824	305	45	overcome	overcome	VERB
taxlaw-2824	305	46	.	.	PUNCT
taxlaw-2824	305	47	.	.	PUNCT
taxlaw-2824	305	48	.	.	PUNCT
taxlaw-2824	306	1	further	far	ADV
taxlaw-2824	306	2	,	,	PUNCT
taxlaw-2824	306	3	states	state	NOUN
taxlaw-2824	306	4	can	can	AUX
taxlaw-2824	306	5	not	not	PART
taxlaw-2824	306	6	raise	raise	VERB
taxlaw-2824	306	7	revenue	revenue	NOUN
taxlaw-2824	306	8	effectively	effectively	ADV
taxlaw-2824	306	9	or	or	CCONJ
taxlaw-2824	306	10	fairly	fairly	ADV
taxlaw-2824	306	11	in	in	ADP
taxlaw-2824	306	12	the	the	DET
taxlaw-2824	306	13	modern	modern	ADJ
taxlaw-2824	306	14	international	international	ADJ
taxlaw-2824	306	15	economic	economic	ADJ
taxlaw-2824	306	16	regime	regime	NOUN
taxlaw-2824	306	17	without	without	ADP
taxlaw-2824	306	18	interacting	interact	VERB
taxlaw-2824	306	19	with	with	ADP
taxlaw-2824	306	20	other	other	ADJ
taxlaw-2824	306	21	states	state	NOUN
taxlaw-2824	306	22	and	and	CCONJ
taxlaw-2824	306	23	their	their	PRON
taxlaw-2824	306	24	citizens	citizen	NOUN
taxlaw-2824	306	25	,	,	PUNCT
taxlaw-2824	306	26	as	as	ADP
taxlaw-2824	306	27	people	people	NOUN
taxlaw-2824	306	28	,	,	PUNCT
taxlaw-2824	306	29	goods	good	NOUN
taxlaw-2824	306	30	,	,	PUNCT
taxlaw-2824	306	31	services	service	NOUN
taxlaw-2824	306	32	,	,	PUNCT
taxlaw-2824	306	33	and	and	CCONJ
taxlaw-2824	306	34	capital	capital	NOUN
taxlaw-2824	306	35	increasingly	increasingly	ADV
taxlaw-2824	306	36	cross	cross	VERB
taxlaw-2824	306	37	global	global	ADJ
taxlaw-2824	306	38	borders	border	NOUN
taxlaw-2824	306	39	.	.	PUNCT
taxlaw-2824	306	40	"	"	PUNCT
taxlaw-2824	306	41	)	)	PUNCT
taxlaw-2824	306	42	.	.	PUNCT
taxlaw-2824	307	1	54	54	NUM
taxlaw-2824	307	2	for	for	ADP
taxlaw-2824	307	3	example	example	NOUN
taxlaw-2824	307	4	,	,	PUNCT
taxlaw-2824	307	5	the	the	DET
taxlaw-2824	307	6	u.s	u.s	PROPN
taxlaw-2824	307	7	.	.	PROPN
taxlaw-2824	307	8	congress	congress	PROPN
taxlaw-2824	307	9	is	be	AUX
taxlaw-2824	307	10	concerned	concerned	ADJ
taxlaw-2824	307	11	about	about	ADP
taxlaw-2824	307	12	the	the	DET
taxlaw-2824	307	13	ability	ability	NOUN
taxlaw-2824	307	14	of	of	ADP
taxlaw-2824	307	15	multinational	multinational	ADJ
taxlaw-2824	307	16	entities	entity	NOUN
taxlaw-2824	307	17	to	to	PART
taxlaw-2824	307	18	escape	escape	VERB
taxlaw-2824	307	19	paying	pay	VERB
taxlaw-2824	307	20	income	income	NOUN
taxlaw-2824	307	21	tax	tax	NOUN
taxlaw-2824	307	22	.	.	PUNCT
taxlaw-2824	308	1	the	the	DET
taxlaw-2824	308	2	permanent	permanent	ADJ
taxlaw-2824	308	3	subcommittee	subcommittee	NOUN
taxlaw-2824	308	4	on	on	ADP
taxlaw-2824	308	5	investigations	investigation	NOUN
taxlaw-2824	308	6	hearings	hearing	NOUN
taxlaw-2824	308	7	on	on	ADP
taxlaw-2824	308	8	offshore	offshore	ADJ
taxlaw-2824	308	9	profit	profit	NOUN
taxlaw-2824	308	10	shifting	shift	VERB
taxlaw-2824	308	11	been	be	AUX
taxlaw-2824	308	12	examined	examine	VERB
taxlaw-2824	308	13	the	the	DET
taxlaw-2824	308	14	issue	issue	NOUN
taxlaw-2824	308	15	of	of	ADP
taxlaw-2824	308	16	corporate	corporate	ADJ
taxlaw-2824	308	17	tax	tax	NOUN
taxlaw-2824	308	18	avoidance	avoidance	NOUN
taxlaw-2824	308	19	for	for	ADP
taxlaw-2824	308	20	the	the	DET
taxlaw-2824	308	21	past	past	ADJ
taxlaw-2824	308	22	few	few	ADJ
taxlaw-2824	308	23	years	year	NOUN
taxlaw-2824	308	24	,	,	PUNCT
taxlaw-2824	308	25	yet	yet	CCONJ
taxlaw-2824	308	26	not	not	PART
taxlaw-2824	308	27	much	much	ADJ
taxlaw-2824	308	28	has	have	AUX
taxlaw-2824	308	29	been	be	AUX
taxlaw-2824	308	30	accomplished	accomplish	VERB
taxlaw-2824	308	31	because	because	SCONJ
taxlaw-2824	308	32	of	of	ADP
taxlaw-2824	308	33	sentiments	sentiment	NOUN
taxlaw-2824	308	34	similar	similar	ADJ
taxlaw-2824	308	35	to	to	ADP
taxlaw-2824	308	36	those	those	PRON
taxlaw-2824	308	37	of	of	ADP
taxlaw-2824	308	38	senator	senator	PROPN
taxlaw-2824	308	39	coburn	coburn	PROPN
taxlaw-2824	308	40	’s	’s	PART
taxlaw-2824	308	41	,	,	PUNCT
taxlaw-2824	308	42	who	who	PRON
taxlaw-2824	308	43	wondered	wonder	VERB
taxlaw-2824	308	44	whether	whether	SCONJ
taxlaw-2824	308	45	"	"	PUNCT
taxlaw-2824	308	46	it	it	PRON
taxlaw-2824	308	47	’s	’	VERB
taxlaw-2824	308	48	too	too	ADV
taxlaw-2824	308	49	risky	risky	ADJ
taxlaw-2824	308	50	to	to	PART
taxlaw-2824	308	51	tidy	tidy	VERB
taxlaw-2824	308	52	up	up	ADP
taxlaw-2824	308	53	the	the	DET
taxlaw-2824	308	54	mess	mess	NOUN
taxlaw-2824	308	55	?	?	PUNCT
taxlaw-2824	308	56	"	"	PUNCT
taxlaw-2824	309	1	(	(	PUNCT
taxlaw-2824	309	2	referring	refer	VERB
taxlaw-2824	309	3	to	to	ADP
taxlaw-2824	309	4	offshore	offshore	ADJ
taxlaw-2824	309	5	profit	profit	NOUN
taxlaw-2824	309	6	shifting	shift	VERB
taxlaw-2824	309	7	engaged	engage	VERB
taxlaw-2824	309	8	in	in	ADP
taxlaw-2824	309	9	by	by	ADP
taxlaw-2824	309	10	multinational	multinational	ADJ
taxlaw-2824	309	11	corporations	corporation	NOUN
taxlaw-2824	309	12	)	)	PUNCT
taxlaw-2824	309	13	.	.	PUNCT
taxlaw-2824	310	1	see	see	VERB
taxlaw-2824	310	2	permanent	permanent	ADJ
taxlaw-2824	310	3	subcomm	subcomm	NOUN
taxlaw-2824	310	4	.	.	PUNCT
taxlaw-2824	311	1	on	on	ADP
taxlaw-2824	311	2	investigations	investigation	NOUN
taxlaw-2824	311	3	,	,	PUNCT
taxlaw-2824	311	4	offshore	offshore	ADJ
taxlaw-2824	311	5	profit	profit	NOUN
taxlaw-2824	311	6	shifting	shift	VERB
taxlaw-2824	311	7	memorandum	memorandum	NOUN
taxlaw-2824	311	8	,	,	PUNCT
taxlaw-2824	311	9	supra	supra	PROPN
taxlaw-2824	311	10	note	note	NOUN
taxlaw-2824	311	11	43	43	NUM
taxlaw-2824	311	12	.	.	PUNCT
taxlaw-2824	312	1	furthermore	furthermore	ADV
taxlaw-2824	312	2	,	,	PUNCT
taxlaw-2824	312	3	ceos	ceo	NOUN
taxlaw-2824	312	4	have	have	AUX
taxlaw-2824	312	5	been	be	AUX
taxlaw-2824	312	6	circumventing	circumvent	VERB
taxlaw-2824	312	7	the	the	DET
taxlaw-2824	312	8	issue	issue	NOUN
taxlaw-2824	312	9	by	by	ADP
taxlaw-2824	312	10	arguing	argue	VERB
taxlaw-2824	312	11	that	that	SCONJ
taxlaw-2824	312	12	there	there	PRON
taxlaw-2824	312	13	will	will	AUX
taxlaw-2824	312	14	be	be	AUX
taxlaw-2824	312	15	no	no	DET
taxlaw-2824	312	16	issue	issue	NOUN
taxlaw-2824	312	17	to	to	PART
taxlaw-2824	312	18	worry	worry	VERB
taxlaw-2824	312	19	about	about	ADP
taxlaw-2824	312	20	if	if	SCONJ
taxlaw-2824	312	21	the	the	DET
taxlaw-2824	312	22	u.s	u.s	PROPN
taxlaw-2824	312	23	.	.	PROPN
taxlaw-2824	312	24	merely	merely	ADV
taxlaw-2824	312	25	lowers	lower	VERB
taxlaw-2824	312	26	its	its	PRON
taxlaw-2824	312	27	corporate	corporate	ADJ
taxlaw-2824	312	28	rates	rate	NOUN
taxlaw-2824	312	29	.	.	PUNCT
taxlaw-2824	313	1	see	see	VERB
taxlaw-2824	313	2	60	60	NUM
taxlaw-2824	313	3	minutes	minute	NOUN
taxlaw-2824	313	4	:	:	PUNCT
taxlaw-2824	313	5	the	the	DET
taxlaw-2824	313	6	new	new	ADJ
taxlaw-2824	313	7	tax	tax	NOUN
taxlaw-2824	313	8	havens	haven	NOUN
taxlaw-2824	313	9	(	(	PUNCT
taxlaw-2824	313	10	cbs	cbs	PROPN
taxlaw-2824	313	11	television	television	PROPN
taxlaw-2824	313	12	broadcast	broadcast	PROPN
taxlaw-2824	313	13	mar	mar	PROPN
taxlaw-2824	313	14	.	.	PROPN
taxlaw-2824	313	15	26	26	NUM
taxlaw-2824	313	16	,	,	PUNCT
taxlaw-2824	313	17	2011	2011	NUM
taxlaw-2824	313	18	)	)	PUNCT
taxlaw-2824	313	19	,	,	PUNCT
taxlaw-2824	313	20	available	available	ADJ
taxlaw-2824	313	21	at	at	ADP
taxlaw-2824	313	22	:	:	PUNCT
taxlaw-2824	313	23	http://www.cbsnews.com/video/watch/?id=7376848n	http://www.cbsnews.com/video/watch/?id=7376848n	NOUN
taxlaw-2824	313	24	(	(	PUNCT
taxlaw-2824	313	25	reporting	report	VERB
taxlaw-2824	313	26	recent	recent	ADJ
taxlaw-2824	313	27	data	datum	NOUN
taxlaw-2824	313	28	showing	show	VERB
taxlaw-2824	313	29	that	that	SCONJ
taxlaw-2824	313	30	ge	ge	PROPN
taxlaw-2824	313	31	paid	pay	VERB
taxlaw-2824	313	32	an	an	DET
taxlaw-2824	313	33	effective	effective	ADJ
taxlaw-2824	313	34	rate	rate	NOUN
taxlaw-2824	313	35	of	of	ADP
taxlaw-2824	313	36	3.6	3.6	NUM
taxlaw-2824	313	37	%	%	NOUN
taxlaw-2824	313	38	in	in	ADP
taxlaw-2824	313	39	2009	2009	NUM
taxlaw-2824	313	40	and	and	CCONJ
taxlaw-2824	313	41	quoting	quote	VERB
taxlaw-2824	313	42	the	the	DET
taxlaw-2824	313	43	cisco	cisco	PROPN
taxlaw-2824	313	44	ceo	ceo	PROPN
taxlaw-2824	313	45	as	as	ADP
taxlaw-2824	313	46	stating	state	VERB
taxlaw-2824	313	47	that	that	SCONJ
taxlaw-2824	313	48	he	he	PRON
taxlaw-2824	313	49	would	would	AUX
taxlaw-2824	313	50	love	love	VERB
taxlaw-2824	313	51	to	to	PART
taxlaw-2824	313	52	bring	bring	VERB
taxlaw-2824	313	53	jobs	job	NOUN
taxlaw-2824	313	54	back	back	ADV
taxlaw-2824	313	55	to	to	ADP
taxlaw-2824	313	56	the	the	DET
taxlaw-2824	313	57	u.s	u.s	PROPN
taxlaw-2824	313	58	.	.	PROPN
taxlaw-2824	313	59	,	,	PUNCT
taxlaw-2824	313	60	provided	provide	VERB
taxlaw-2824	313	61	that	that	SCONJ
taxlaw-2824	313	62	the	the	DET
taxlaw-2824	313	63	u.s	u.s	PROPN
taxlaw-2824	313	64	.	.	PROPN
taxlaw-2824	313	65	lowers	lower	VERB
taxlaw-2824	313	66	its	its	PRON
taxlaw-2824	313	67	corporate	corporate	ADJ
taxlaw-2824	313	68	tax	tax	NOUN
taxlaw-2824	313	69	rates	rate	NOUN
taxlaw-2824	313	70	)	)	PUNCT
taxlaw-2824	313	71	.	.	PUNCT
taxlaw-2824	314	1	55	55	NUM
taxlaw-2824	314	2	this	this	PRON
taxlaw-2824	314	3	is	be	AUX
taxlaw-2824	314	4	desirable	desirable	ADJ
taxlaw-2824	314	5	because	because	SCONJ
taxlaw-2824	314	6	a	a	DET
taxlaw-2824	314	7	society	society	NOUN
taxlaw-2824	314	8	in	in	ADP
taxlaw-2824	314	9	which	which	PRON
taxlaw-2824	314	10	some	some	DET
taxlaw-2824	314	11	taxpayers	taxpayer	NOUN
taxlaw-2824	314	12	,	,	PUNCT
taxlaw-2824	314	13	such	such	ADJ
taxlaw-2824	314	14	as	as	ADP
taxlaw-2824	314	15	multinational	multinational	ADJ
taxlaw-2824	314	16	entities	entity	NOUN
taxlaw-2824	314	17	and	and	CCONJ
taxlaw-2824	314	18	highly	highly	ADV
taxlaw-2824	314	19	skilled	skilled	ADJ
taxlaw-2824	314	20	workers	worker	NOUN
taxlaw-2824	314	21	,	,	PUNCT
taxlaw-2824	314	22	receive	receive	VERB
taxlaw-2824	314	23	tax	tax	NOUN
taxlaw-2824	314	24	breaks	break	NOUN
taxlaw-2824	314	25	simply	simply	ADV
taxlaw-2824	314	26	because	because	SCONJ
taxlaw-2824	314	27	they	they	PRON
taxlaw-2824	314	28	are	be	AUX
taxlaw-2824	314	29	more	more	ADV
taxlaw-2824	314	30	mobile	mobile	ADJ
taxlaw-2824	314	31	while	while	SCONJ
taxlaw-2824	314	32	other	other	ADJ
taxlaw-2824	314	33	,	,	PUNCT
taxlaw-2824	314	34	less	less	ADJ
taxlaw-2824	314	35	mobile	mobile	ADJ
taxlaw-2824	314	36	taxpayers	taxpayer	NOUN
taxlaw-2824	314	37	,	,	PUNCT
taxlaw-2824	314	38	such	such	ADJ
taxlaw-2824	314	39	as	as	ADP
taxlaw-2824	314	40	lower	lower	ADV
taxlaw-2824	314	41	-	-	PUNCT
taxlaw-2824	314	42	skilled	skilled	ADJ
taxlaw-2824	314	43	workers	worker	NOUN
taxlaw-2824	314	44	and	and	CCONJ
taxlaw-2824	314	45	consumers	consumer	NOUN
taxlaw-2824	314	46	,	,	PUNCT
taxlaw-2824	314	47	are	be	AUX
taxlaw-2824	314	48	forced	force	VERB
taxlaw-2824	314	49	to	to	PART
taxlaw-2824	314	50	shoulder	shoulder	VERB
taxlaw-2824	314	51	a	a	DET
taxlaw-2824	314	52	larger	large	ADJ
taxlaw-2824	314	53	share	share	NOUN
taxlaw-2824	314	54	of	of	ADP
taxlaw-2824	314	55	the	the	DET
taxlaw-2824	314	56	tax	tax	NOUN
taxlaw-2824	314	57	burden	burden	NOUN
taxlaw-2824	314	58	,	,	PUNCT
taxlaw-2824	314	59	is	be	AUX
taxlaw-2824	314	60	highly	highly	ADV
taxlaw-2824	314	61	inequitable	inequitable	ADJ
taxlaw-2824	314	62	.	.	PUNCT
taxlaw-2824	315	1	in	in	ADP
taxlaw-2824	315	2	this	this	DET
taxlaw-2824	315	3	scenario	scenario	NOUN
taxlaw-2824	315	4	"	"	PUNCT
taxlaw-2824	315	5	less	less	ADV
taxlaw-2824	315	6	desirable	desirable	ADJ
taxlaw-2824	315	7	[	[	PUNCT
taxlaw-2824	315	8	also	also	ADV
taxlaw-2824	315	9	read	read	VERB
taxlaw-2824	315	10	mobile	mobile	NOUN
taxlaw-2824	315	11	]	]	PUNCT
taxlaw-2824	315	12	individuals	individual	NOUN
taxlaw-2824	315	13	may	may	AUX
taxlaw-2824	315	14	include	include	VERB
taxlaw-2824	315	15	sick	sick	ADJ
taxlaw-2824	315	16	,	,	PUNCT
taxlaw-2824	315	17	elderly	elderly	ADJ
taxlaw-2824	315	18	,	,	PUNCT
taxlaw-2824	315	19	and	and	CCONJ
taxlaw-2824	315	20	poor	poor	ADJ
taxlaw-2824	315	21	individuals	individual	NOUN
taxlaw-2824	315	22	.	.	PUNCT
taxlaw-2824	315	23	"	"	PUNCT
taxlaw-2824	316	1	dagan	dagan	PROPN
taxlaw-2824	316	2	,	,	PUNCT
taxlaw-2824	316	3	supra	supra	PROPN
taxlaw-2824	316	4	note	note	VERB
taxlaw-2824	316	5	50	50	NUM
taxlaw-2824	316	6	,	,	PUNCT
taxlaw-2824	316	7	at	at	ADP
taxlaw-2824	316	8	65	65	NUM
taxlaw-2824	316	9	.	.	PUNCT
taxlaw-2824	317	1	56	56	NUM
taxlaw-2824	317	2	pragmatically	pragmatically	ADV
taxlaw-2824	317	3	,	,	PUNCT
taxlaw-2824	317	4	breaking	break	VERB
taxlaw-2824	317	5	down	down	ADP
taxlaw-2824	317	6	or	or	CCONJ
taxlaw-2824	317	7	otherwise	otherwise	ADV
taxlaw-2824	317	8	defusing	defuse	VERB
taxlaw-2824	317	9	the	the	DET
taxlaw-2824	317	10	competitive	competitive	ADJ
taxlaw-2824	317	11	cycle	cycle	NOUN
taxlaw-2824	317	12	among	among	ADP
taxlaw-2824	317	13	nations	nation	NOUN
taxlaw-2824	317	14	is	be	AUX
taxlaw-2824	317	15	politically	politically	ADV
taxlaw-2824	317	16	challenging	challenging	ADJ
taxlaw-2824	317	17	.	.	PUNCT
taxlaw-2824	318	1	consider	consider	VERB
taxlaw-2824	318	2	the	the	DET
taxlaw-2824	318	3	extremely	extremely	ADV
taxlaw-2824	318	4	difficult	difficult	ADJ
taxlaw-2824	318	5	political	political	ADJ
taxlaw-2824	318	6	battles	battle	NOUN
taxlaw-2824	318	7	for	for	ADP
taxlaw-2824	318	8	tax	tax	NOUN
taxlaw-2824	318	9	revenue	revenue	NOUN
taxlaw-2824	318	10	centralization	centralization	NOUN
taxlaw-2824	318	11	within	within	ADP
taxlaw-2824	318	12	various	various	ADJ
taxlaw-2824	318	13	countries	country	NOUN
taxlaw-2824	318	14	alone	alone	ADV
taxlaw-2824	318	15	,	,	PUNCT
taxlaw-2824	318	16	let	let	VERB
taxlaw-2824	318	17	alone	alone	ADV
taxlaw-2824	318	18	on	on	ADP
taxlaw-2824	318	19	a	a	DET
taxlaw-2824	318	20	global	global	ADJ
taxlaw-2824	318	21	scale	scale	NOUN
taxlaw-2824	318	22	.	.	PUNCT
taxlaw-2824	319	1	see	see	VERB
taxlaw-2824	319	2	,	,	PUNCT
taxlaw-2824	319	3	e.g.	e.g.	ADV
taxlaw-2824	319	4	,	,	PUNCT
taxlaw-2824	319	5	christina	christina	PROPN
taxlaw-2824	319	6	wagner	wagner	PROPN
taxlaw-2824	319	7	faegri	faegri	PROPN
taxlaw-2824	319	8	&	&	CCONJ
taxlaw-2824	319	9	carol	carol	PROPN
taxlaw-2824	319	10	wise	wise	ADJ
taxlaw-2824	319	11	,	,	PUNCT
taxlaw-2824	319	12	economic	economic	ADJ
taxlaw-2824	319	13	and	and	CCONJ
taxlaw-2824	319	14	fiscal	fiscal	ADJ
taxlaw-2824	319	15	policy	policy	NOUN
taxlaw-2824	319	16	in	in	ADP
taxlaw-2824	319	17	latin	latin	PROPN
taxlaw-2824	319	18	america	america	PROPN
taxlaw-2824	319	19	,	,	PUNCT
taxlaw-2824	319	20	46	46	NUM
taxlaw-2824	319	21	latin	latin	PROPN
taxlaw-2824	319	22	am	be	AUX
taxlaw-2824	319	23	.	.	PUNCT
taxlaw-2824	320	1	res	re	NOUN
taxlaw-2824	320	2	.	.	PUNCT
taxlaw-2824	321	1	rev	rev	PROPN
taxlaw-2824	321	2	.	.	PROPN
taxlaw-2824	321	3	240	240	NUM
taxlaw-2824	321	4	(	(	PUNCT
taxlaw-2824	321	5	2011	2011	NUM
taxlaw-2824	321	6	)	)	PUNCT
taxlaw-2824	321	7	(	(	PUNCT
taxlaw-2824	321	8	"	"	PUNCT
taxlaw-2824	321	9	the	the	DET
taxlaw-2824	321	10	fiscal	fiscal	ADJ
taxlaw-2824	321	11	relationship	relationship	NOUN
taxlaw-2824	321	12	between	between	ADP
taxlaw-2824	321	13	the	the	DET
taxlaw-2824	321	14	provinces	province	NOUN
taxlaw-2824	321	15	and	and	CCONJ
taxlaw-2824	321	16	the	the	DET
taxlaw-2824	321	17	central	central	ADJ
taxlaw-2824	321	18	government	government	NOUN
taxlaw-2824	321	19	in	in	ADP
taxlaw-2824	321	20	argentina	argentina	PROPN
taxlaw-2824	321	21	stands	stand	VERB
taxlaw-2824	321	22	out	out	ADP
taxlaw-2824	321	23	as	as	ADP
taxlaw-2824	321	24	the	the	DET
taxlaw-2824	321	25	most	most	ADV
taxlaw-2824	321	26	complex	complex	ADJ
taxlaw-2824	321	27	and	and	CCONJ
taxlaw-2824	321	28	volatile	volatile	ADJ
taxlaw-2824	321	29	[	[	X
taxlaw-2824	321	30	compared	compare	VERB
taxlaw-2824	321	31	to	to	ADP
taxlaw-2824	321	32	other	other	ADJ
taxlaw-2824	321	33	latin	latin	ADJ
taxlaw-2824	321	34	american	american	ADJ
taxlaw-2824	321	35	countries	country	NOUN
taxlaw-2824	321	36	]	]	PUNCT
taxlaw-2824	321	37	,	,	PUNCT
taxlaw-2824	321	38	and	and	CCONJ
taxlaw-2824	321	39	,	,	PUNCT
taxlaw-2824	321	40	despite	despite	SCONJ
taxlaw-2824	321	41	several	several	ADJ
taxlaw-2824	321	42	concrete	concrete	ADJ
taxlaw-2824	321	43	attempts	attempt	NOUN
taxlaw-2824	321	44	at	at	ADP
taxlaw-2824	321	45	centralizing	centralize	VERB
taxlaw-2824	321	46	tax	tax	NOUN
taxlaw-2824	321	47	revenue	revenue	NOUN
taxlaw-2824	321	48	,	,	PUNCT
taxlaw-2824	321	49	a	a	DET
taxlaw-2824	321	50	fiscal	fiscal	ADJ
taxlaw-2824	321	51	bargain	bargain	NOUN
taxlaw-2824	321	52	similar	similar	ADJ
taxlaw-2824	321	53	to	to	ADP
taxlaw-2824	321	54	that	that	PRON
taxlaw-2824	321	55	of	of	ADP
taxlaw-2824	321	56	mexico	mexico	PROPN
taxlaw-2824	321	57	was	be	AUX
taxlaw-2824	321	58	never	never	ADV
taxlaw-2824	321	59	reached	reach	VERB
taxlaw-2824	321	60	.	.	PUNCT
taxlaw-2824	321	61	"	"	PUNCT
taxlaw-2824	321	62	)	)	PUNCT
taxlaw-2824	321	63	;	;	PUNCT
taxlaw-2824	321	64	kathryn	kathryn	PROPN
taxlaw-2824	321	65	james	james	PROPN
taxlaw-2824	321	66	,	,	PUNCT
taxlaw-2824	321	67	an	an	DET
taxlaw-2824	321	68	examination	examination	NOUN
taxlaw-2824	321	69	of	of	ADP
taxlaw-2824	321	70	convergence	convergence	NOUN
taxlaw-2824	321	71	and	and	CCONJ
taxlaw-2824	321	72	resistance	resistance	NOUN
taxlaw-2824	321	73	in	in	ADP
taxlaw-2824	321	74	global	global	ADJ
taxlaw-2824	321	75	tax	tax	NOUN
taxlaw-2824	321	76	reform	reform	NOUN
taxlaw-2824	321	77	trends	trend	NOUN
taxlaw-2824	321	78	,	,	PUNCT
taxlaw-2824	321	79	11	11	NUM
taxlaw-2824	321	80	theoretical	theoretical	ADJ
taxlaw-2824	321	81	inquiries	inquiry	NOUN
taxlaw-2824	321	82	law	law	NOUN
taxlaw-2824	321	83	475	475	NUM
taxlaw-2824	321	84	,	,	PUNCT
taxlaw-2824	321	85	484	484	NUM
taxlaw-2824	321	86	(	(	PUNCT
taxlaw-2824	321	87	2010	2010	NUM
taxlaw-2824	321	88	)	)	PUNCT
taxlaw-2824	321	89	(	(	PUNCT
taxlaw-2824	321	90	discussing	discuss	VERB
taxlaw-2824	321	91	state	state	NOUN
taxlaw-2824	321	92	and	and	CCONJ
taxlaw-2824	321	93	local	local	ADJ
taxlaw-2824	321	94	reactions	reaction	NOUN
taxlaw-2824	321	95	to	to	ADP
taxlaw-2824	321	96	the	the	DET
taxlaw-2824	321	97	vat	vat	NOUN
taxlaw-2824	321	98	in	in	ADP
taxlaw-2824	321	99	the	the	DET
taxlaw-2824	321	100	u.s	u.s	PROPN
taxlaw-2824	321	101	.	.	PROPN
taxlaw-2824	321	102	and	and	CCONJ
taxlaw-2824	321	103	explaining	explain	VERB
taxlaw-2824	321	104	that	that	SCONJ
taxlaw-2824	321	105	"	"	PUNCT
taxlaw-2824	321	106	state	state	NOUN
taxlaw-2824	321	107	and	and	CCONJ
taxlaw-2824	321	108	local	local	ADJ
taxlaw-2824	321	109	government	government	NOUN
taxlaw-2824	321	110	representatives	representative	NOUN
taxlaw-2824	321	111	were	be	AUX
taxlaw-2824	321	112	concerned	concerned	ADJ
taxlaw-2824	321	113	about	about	ADP
taxlaw-2824	321	114	the	the	DET
taxlaw-2824	321	115	balance	balance	NOUN
taxlaw-2824	321	116	of	of	ADP
taxlaw-2824	321	117	federal	federal	ADJ
taxlaw-2824	321	118	taxing	taxing	NOUN
taxlaw-2824	321	119	power	power	NOUN
taxlaw-2824	321	120	and	and	CCONJ
taxlaw-2824	321	121	feared	fear	VERB
taxlaw-2824	321	122	any	any	DET
taxlaw-2824	321	123	intrusion	intrusion	NOUN
taxlaw-2824	321	124	into	into	ADP
taxlaw-2824	321	125	the	the	DET
taxlaw-2824	321	126	sales	sale	NOUN
taxlaw-2824	321	127	tax	tax	NOUN
taxlaw-2824	321	128	area	area	NOUN
taxlaw-2824	321	129	,	,	PUNCT
taxlaw-2824	321	130	which	which	PRON
taxlaw-2824	321	131	is	be	AUX
taxlaw-2824	321	132	dominated	dominate	VERB
taxlaw-2824	321	133	by	by	ADP
taxlaw-2824	321	134	state	state	NOUN
taxlaw-2824	321	135	and	and	CCONJ
taxlaw-2824	321	136	local	local	ADJ
taxlaw-2824	321	137	governments	government	NOUN
taxlaw-2824	321	138	.	.	PUNCT
taxlaw-2824	321	139	.	.	PUNCT
taxlaw-2824	321	140	.	.	PUNCT
taxlaw-2824	321	141	.	.	PUNCT
taxlaw-2824	322	1	"	"	PUNCT
taxlaw-2824	322	2	)	)	PUNCT
taxlaw-2824	322	3	.	.	PUNCT
taxlaw-2824	323	1	2014	2014	NUM
taxlaw-2824	323	2	]	]	PUNCT
taxlaw-2824	324	1	the	the	DET
taxlaw-2824	324	2	intricacies	intricacy	NOUN
taxlaw-2824	324	3	of	of	ADP
taxlaw-2824	324	4	tax	tax	NOUN
taxlaw-2824	324	5	and	and	CCONJ
taxlaw-2824	324	6	globalization	globalization	NOUN
taxlaw-2824	324	7	221	221	NUM
taxlaw-2824	324	8	measures	measure	NOUN
taxlaw-2824	324	9	have	have	AUX
taxlaw-2824	324	10	focused	focus	VERB
taxlaw-2824	324	11	more	more	ADV
taxlaw-2824	324	12	on	on	ADP
taxlaw-2824	324	13	addressing	address	VERB
taxlaw-2824	324	14	what	what	PRON
taxlaw-2824	324	15	are	be	AUX
taxlaw-2824	324	16	known	know	VERB
taxlaw-2824	324	17	today	today	NOUN
taxlaw-2824	324	18	as	as	ADP
taxlaw-2824	324	19	"	"	PUNCT
taxlaw-2824	324	20	tax	tax	NOUN
taxlaw-2824	324	21	havens	haven	NOUN
taxlaw-2824	324	22	"	"	PUNCT
taxlaw-2824	324	23	or	or	CCONJ
taxlaw-2824	324	24	"	"	PUNCT
taxlaw-2824	324	25	harmful	harmful	ADJ
taxlaw-2824	324	26	tax	tax	NOUN
taxlaw-2824	324	27	practices	practice	NOUN
taxlaw-2824	324	28	,	,	PUNCT
taxlaw-2824	324	29	"	"	PUNCT
taxlaw-2824	324	30	than	than	ADP
taxlaw-2824	324	31	on	on	ADP
taxlaw-2824	324	32	advancing	advance	VERB
taxlaw-2824	324	33	broader	broad	ADJ
taxlaw-2824	324	34	integration	integration	NOUN
taxlaw-2824	324	35	or	or	CCONJ
taxlaw-2824	324	36	harmonization.57	harmonization.57	NOUN
taxlaw-2824	324	37	in	in	ADP
taxlaw-2824	324	38	1998	1998	NUM
taxlaw-2824	324	39	,	,	PUNCT
taxlaw-2824	324	40	the	the	DET
taxlaw-2824	324	41	oecd	oecd	PROPN
taxlaw-2824	324	42	established	establish	VERB
taxlaw-2824	324	43	a	a	DET
taxlaw-2824	324	44	special	special	ADJ
taxlaw-2824	324	45	task	task	NOUN
taxlaw-2824	324	46	force	force	NOUN
taxlaw-2824	324	47	to	to	PART
taxlaw-2824	324	48	counter	counter	VERB
taxlaw-2824	324	49	the	the	DET
taxlaw-2824	324	50	spread	spread	NOUN
taxlaw-2824	324	51	of	of	ADP
taxlaw-2824	324	52	abusive	abusive	ADJ
taxlaw-2824	324	53	tax	tax	NOUN
taxlaw-2824	324	54	practices	practice	NOUN
taxlaw-2824	324	55	and	and	CCONJ
taxlaw-2824	324	56	to	to	PART
taxlaw-2824	324	57	implement	implement	VERB
taxlaw-2824	324	58	a	a	DET
taxlaw-2824	324	59	code	code	NOUN
taxlaw-2824	324	60	of	of	ADP
taxlaw-2824	324	61	conduct	conduct	NOUN
taxlaw-2824	324	62	for	for	ADP
taxlaw-2824	324	63	business	business	NOUN
taxlaw-2824	324	64	taxation.58	taxation.58	NOUN
taxlaw-2824	324	65	among	among	ADP
taxlaw-2824	324	66	other	other	ADJ
taxlaw-2824	324	67	actions	action	NOUN
taxlaw-2824	324	68	,	,	PUNCT
taxlaw-2824	324	69	the	the	DET
taxlaw-2824	324	70	task	task	NOUN
taxlaw-2824	324	71	force	force	NOUN
taxlaw-2824	324	72	drafted	draft	VERB
taxlaw-2824	324	73	an	an	DET
taxlaw-2824	324	74	unofficial	unofficial	ADJ
taxlaw-2824	324	75	list	list	NOUN
taxlaw-2824	324	76	of	of	ADP
taxlaw-2824	324	77	35	35	NUM
taxlaw-2824	324	78	jurisdictions	jurisdiction	NOUN
taxlaw-2824	324	79	deemed	deem	VERB
taxlaw-2824	324	80	"	"	PUNCT
taxlaw-2824	324	81	uncooperative	uncooperative	ADJ
taxlaw-2824	324	82	.	.	PUNCT
taxlaw-2824	325	1	"59	"59	PUNCT
taxlaw-2824	326	1	the	the	DET
taxlaw-2824	326	2	oecd	oecd	PROPN
taxlaw-2824	326	3	threatened	threaten	VERB
taxlaw-2824	326	4	to	to	PART
taxlaw-2824	326	5	include	include	VERB
taxlaw-2824	326	6	these	these	DET
taxlaw-2824	326	7	jurisdictions	jurisdiction	NOUN
taxlaw-2824	326	8	on	on	ADP
taxlaw-2824	326	9	a	a	DET
taxlaw-2824	326	10	"	"	PUNCT
taxlaw-2824	326	11	black	black	ADJ
taxlaw-2824	326	12	list	list	NOUN
taxlaw-2824	326	13	,	,	PUNCT
taxlaw-2824	326	14	"	"	PUNCT
taxlaw-2824	326	15	pledging	pledge	VERB
taxlaw-2824	326	16	severe	severe	ADJ
taxlaw-2824	326	17	sanctions	sanction	NOUN
taxlaw-2824	326	18	if	if	SCONJ
taxlaw-2824	326	19	they	they	PRON
taxlaw-2824	326	20	refused	refuse	VERB
taxlaw-2824	326	21	to	to	PART
taxlaw-2824	326	22	commit	commit	VERB
taxlaw-2824	326	23	to	to	ADP
taxlaw-2824	326	24	several	several	ADJ
taxlaw-2824	326	25	steps	step	NOUN
taxlaw-2824	326	26	including	include	VERB
taxlaw-2824	326	27	a	a	DET
taxlaw-2824	326	28	tax	tax	NOUN
taxlaw-2824	326	29	transparency	transparency	NOUN
taxlaw-2824	326	30	and	and	CCONJ
taxlaw-2824	326	31	information	information	NOUN
taxlaw-2824	326	32	exchange	exchange	NOUN
taxlaw-2824	326	33	program	program	NOUN
taxlaw-2824	326	34	.	.	PUNCT
taxlaw-2824	327	1	60	60	NUM
taxlaw-2824	327	2	as	as	ADV
taxlaw-2824	327	3	early	early	ADV
taxlaw-2824	327	4	as	as	ADP
taxlaw-2824	327	5	2008	2008	NUM
taxlaw-2824	327	6	,	,	PUNCT
taxlaw-2824	327	7	all	all	PRON
taxlaw-2824	327	8	but	but	SCONJ
taxlaw-2824	327	9	three	three	NUM
taxlaw-2824	327	10	jurisdictions	jurisdiction	NOUN
taxlaw-2824	327	11	complied	comply	VERB
taxlaw-2824	327	12	with	with	ADP
taxlaw-2824	327	13	the	the	DET
taxlaw-2824	327	14	oecd	oecd	PROPN
taxlaw-2824	327	15	task	task	PROPN
taxlaw-2824	327	16	force	force	PROPN
taxlaw-2824	327	17	demands,61	demands,61	NOUN
taxlaw-2824	327	18	with	with	ADP
taxlaw-2824	327	19	none	none	NOUN
taxlaw-2824	327	20	remaining	remain	VERB
taxlaw-2824	327	21	on	on	ADP
taxlaw-2824	327	22	the	the	DET
taxlaw-2824	327	23	list	list	NOUN
taxlaw-2824	327	24	by	by	ADP
taxlaw-2824	327	25	2009.62	2009.62	NUM
taxlaw-2824	327	26	57	57	NUM
taxlaw-2824	327	27	while	while	SCONJ
taxlaw-2824	327	28	not	not	PART
taxlaw-2824	327	29	without	without	ADP
taxlaw-2824	327	30	its	its	PRON
taxlaw-2824	327	31	flaws	flaw	NOUN
taxlaw-2824	327	32	,	,	PUNCT
taxlaw-2824	327	33	the	the	DET
taxlaw-2824	327	34	oecd	oecd	PROPN
taxlaw-2824	327	35	’s	’s	PART
taxlaw-2824	327	36	1998	1998	NUM
taxlaw-2824	327	37	initiative	initiative	NOUN
taxlaw-2824	327	38	played	play	VERB
taxlaw-2824	327	39	an	an	DET
taxlaw-2824	327	40	important	important	ADJ
taxlaw-2824	327	41	role	role	NOUN
taxlaw-2824	327	42	in	in	ADP
taxlaw-2824	327	43	forming	form	VERB
taxlaw-2824	327	44	international	international	ADJ
taxlaw-2824	327	45	tax	tax	NOUN
taxlaw-2824	327	46	relationships	relationship	NOUN
taxlaw-2824	327	47	for	for	ADP
taxlaw-2824	327	48	the	the	DET
taxlaw-2824	327	49	past	past	ADJ
taxlaw-2824	327	50	decade	decade	NOUN
taxlaw-2824	327	51	and	and	CCONJ
taxlaw-2824	327	52	a	a	DET
taxlaw-2824	327	53	half	half	NOUN
taxlaw-2824	327	54	.	.	PUNCT
taxlaw-2824	328	1	see	see	VERB
taxlaw-2824	328	2	oecd	oecd	PROPN
taxlaw-2824	328	3	,	,	PUNCT
taxlaw-2824	328	4	harmful	harmful	ADJ
taxlaw-2824	328	5	tax	tax	NOUN
taxlaw-2824	328	6	competition	competition	NOUN
taxlaw-2824	328	7	:	:	PUNCT
taxlaw-2824	328	8	an	an	DET
taxlaw-2824	328	9	emerging	emerge	VERB
taxlaw-2824	328	10	global	global	ADJ
taxlaw-2824	328	11	issue	issue	NOUN
taxlaw-2824	328	12	(	(	PUNCT
taxlaw-2824	328	13	1998	1998	NUM
taxlaw-2824	328	14	)	)	PUNCT
taxlaw-2824	328	15	,	,	PUNCT
taxlaw-2824	328	16	available	available	ADJ
taxlaw-2824	328	17	at	at	ADP
taxlaw-2824	328	18	http://www.oecd.org/tax/transparency/44430243.pdf	http://www.oecd.org/tax/transparency/44430243.pdf	PROPN
taxlaw-2824	328	19	;	;	PUNCT
taxlaw-2824	328	20	oecd	oecd	PROPN
taxlaw-2824	328	21	,	,	PUNCT
taxlaw-2824	328	22	2000	2000	NUM
taxlaw-2824	328	23	progress	progress	NOUN
taxlaw-2824	328	24	report	report	NOUN
taxlaw-2824	328	25	:	:	PUNCT
taxlaw-2824	328	26	towards	towards	ADP
taxlaw-2824	328	27	global	global	ADJ
taxlaw-2824	328	28	tax	tax	NOUN
taxlaw-2824	328	29	co	co	NOUN
taxlaw-2824	328	30	-	-	NOUN
taxlaw-2824	328	31	operation	operation	NOUN
taxlaw-2824	328	32	:	:	PUNCT
taxlaw-2824	328	33	progress	progress	NOUN
taxlaw-2824	328	34	in	in	ADP
taxlaw-2824	328	35	identifying	identify	VERB
taxlaw-2824	328	36	and	and	CCONJ
taxlaw-2824	328	37	eliminating	eliminate	VERB
taxlaw-2824	328	38	harmful	harmful	ADJ
taxlaw-2824	328	39	tax	tax	NOUN
taxlaw-2824	328	40	practices	practice	NOUN
taxlaw-2824	328	41	(	(	PUNCT
taxlaw-2824	328	42	2000	2000	NUM
taxlaw-2824	328	43	)	)	PUNCT
taxlaw-2824	328	44	,	,	PUNCT
taxlaw-2824	328	45	available	available	ADJ
taxlaw-2824	328	46	at	at	ADP
taxlaw-2824	328	47	http://www.oecd.org/ctp/harmful/2090192.pdf	http://www.oecd.org/ctp/harmful/2090192.pdf	NOUN
taxlaw-2824	328	48	;	;	PUNCT
taxlaw-2824	328	49	oecd	oecd	PROPN
taxlaw-2824	328	50	,	,	PUNCT
taxlaw-2824	328	51	the	the	DET
taxlaw-2824	328	52	oecd	oecd	PROPN
taxlaw-2824	328	53	’s	’s	PART
taxlaw-2824	328	54	project	project	NOUN
taxlaw-2824	328	55	on	on	ADP
taxlaw-2824	328	56	harmful	harmful	ADJ
taxlaw-2824	328	57	tax	tax	NOUN
taxlaw-2824	328	58	practices	practice	NOUN
taxlaw-2824	328	59	:	:	PUNCT
taxlaw-2824	328	60	2004	2004	NUM
taxlaw-2824	328	61	progress	progress	NOUN
taxlaw-2824	328	62	report	report	NOUN
taxlaw-2824	328	63	(	(	PUNCT
taxlaw-2824	328	64	2004	2004	NUM
taxlaw-2824	328	65	)	)	PUNCT
taxlaw-2824	328	66	,	,	PUNCT
taxlaw-2824	328	67	available	available	ADJ
taxlaw-2824	328	68	at	at	ADP
taxlaw-2824	328	69	http://www.oecd.org/ctp/harmful/30901115.pdf	http://www.oecd.org/ctp/harmful/30901115.pdf	PROPN
taxlaw-2824	328	70	;	;	PUNCT
taxlaw-2824	328	71	oecd	oecd	PROPN
taxlaw-2824	328	72	,	,	PUNCT
taxlaw-2824	328	73	the	the	DET
taxlaw-2824	328	74	oecd	oecd	PROPN
taxlaw-2824	328	75	’s	’s	PART
taxlaw-2824	328	76	project	project	NOUN
taxlaw-2824	328	77	on	on	ADP
taxlaw-2824	328	78	harmful	harmful	ADJ
taxlaw-2824	328	79	tax	tax	NOUN
taxlaw-2824	328	80	practices	practice	NOUN
taxlaw-2824	328	81	:	:	PUNCT
taxlaw-2824	328	82	2006	2006	NUM
taxlaw-2824	328	83	update	update	NOUN
taxlaw-2824	328	84	on	on	ADP
taxlaw-2824	328	85	progress	progress	NOUN
taxlaw-2824	328	86	in	in	ADP
taxlaw-2824	328	87	member	member	NOUN
taxlaw-2824	328	88	counties	county	NOUN
taxlaw-2824	328	89	(	(	PUNCT
taxlaw-2824	328	90	2006	2006	NUM
taxlaw-2824	328	91	)	)	PUNCT
taxlaw-2824	328	92	,	,	PUNCT
taxlaw-2824	328	93	available	available	ADJ
taxlaw-2824	328	94	at	at	ADP
taxlaw-2824	328	95	http://www.oecd.org/ctp/harmful/37446434.pdf	http://www.oecd.org/ctp/harmful/37446434.pdf	NOUN
taxlaw-2824	328	96	.	.	PUNCT
taxlaw-2824	329	1	58	58	NUM
taxlaw-2824	329	2	oecd	oecd	NOUN
taxlaw-2824	329	3	,	,	PUNCT
taxlaw-2824	329	4	harmful	harmful	ADJ
taxlaw-2824	329	5	tax	tax	NOUN
taxlaw-2824	329	6	competition	competition	NOUN
taxlaw-2824	329	7	,	,	PUNCT
taxlaw-2824	329	8	supra	supra	PROPN
taxlaw-2824	329	9	note	note	NOUN
taxlaw-2824	329	10	57	57	NUM
taxlaw-2824	329	11	,	,	PUNCT
taxlaw-2824	329	12	at	at	ADP
taxlaw-2824	329	13	8	8	NUM
taxlaw-2824	329	14	(	(	PUNCT
taxlaw-2824	329	15	"	"	PUNCT
taxlaw-2824	329	16	the	the	DET
taxlaw-2824	329	17	report	report	NOUN
taxlaw-2824	329	18	is	be	AUX
taxlaw-2824	329	19	intended	intend	VERB
taxlaw-2824	329	20	to	to	PART
taxlaw-2824	329	21	develop	develop	VERB
taxlaw-2824	329	22	a	a	DET
taxlaw-2824	329	23	better	well	ADJ
taxlaw-2824	329	24	understanding	understanding	NOUN
taxlaw-2824	329	25	of	of	ADP
taxlaw-2824	329	26	how	how	SCONJ
taxlaw-2824	329	27	tax	tax	NOUN
taxlaw-2824	329	28	havens	haven	NOUN
taxlaw-2824	329	29	and	and	CCONJ
taxlaw-2824	329	30	harmful	harmful	ADJ
taxlaw-2824	329	31	preferential	preferential	ADJ
taxlaw-2824	329	32	tax	tax	NOUN
taxlaw-2824	329	33	regimes	regime	NOUN
taxlaw-2824	329	34	,	,	PUNCT
taxlaw-2824	329	35	collectively	collectively	ADV
taxlaw-2824	329	36	referred	refer	VERB
taxlaw-2824	329	37	to	to	ADP
taxlaw-2824	329	38	as	as	ADP
taxlaw-2824	329	39	harmful	harmful	ADJ
taxlaw-2824	329	40	tax	tax	NOUN
taxlaw-2824	329	41	practices	practice	NOUN
taxlaw-2824	329	42	,	,	PUNCT
taxlaw-2824	329	43	affect	affect	VERB
taxlaw-2824	329	44	the	the	DET
taxlaw-2824	329	45	location	location	NOUN
taxlaw-2824	329	46	of	of	ADP
taxlaw-2824	329	47	financial	financial	ADJ
taxlaw-2824	329	48	and	and	CCONJ
taxlaw-2824	329	49	other	other	ADJ
taxlaw-2824	329	50	service	service	NOUN
taxlaw-2824	329	51	activities	activity	NOUN
taxlaw-2824	329	52	,	,	PUNCT
taxlaw-2824	329	53	erode	erode	VERB
taxlaw-2824	329	54	the	the	DET
taxlaw-2824	329	55	tax	tax	NOUN
taxlaw-2824	329	56	bases	basis	NOUN
taxlaw-2824	329	57	of	of	ADP
taxlaw-2824	329	58	other	other	ADJ
taxlaw-2824	329	59	countries	country	NOUN
taxlaw-2824	329	60	,	,	PUNCT
taxlaw-2824	329	61	distort	distort	VERB
taxlaw-2824	329	62	trade	trade	NOUN
taxlaw-2824	329	63	and	and	CCONJ
taxlaw-2824	329	64	investment	investment	NOUN
taxlaw-2824	329	65	patterns	pattern	NOUN
taxlaw-2824	329	66	and	and	CCONJ
taxlaw-2824	329	67	undermine	undermine	VERB
taxlaw-2824	329	68	the	the	DET
taxlaw-2824	329	69	fairness	fairness	NOUN
taxlaw-2824	329	70	,	,	PUNCT
taxlaw-2824	329	71	neutrality	neutrality	NOUN
taxlaw-2824	329	72	and	and	CCONJ
taxlaw-2824	329	73	broad	broad	ADJ
taxlaw-2824	329	74	social	social	ADJ
taxlaw-2824	329	75	acceptance	acceptance	NOUN
taxlaw-2824	329	76	of	of	ADP
taxlaw-2824	329	77	tax	tax	NOUN
taxlaw-2824	329	78	systems	system	NOUN
taxlaw-2824	329	79	generally	generally	ADV
taxlaw-2824	329	80	.	.	PUNCT
taxlaw-2824	330	1	such	such	ADJ
taxlaw-2824	330	2	harmful	harmful	ADJ
taxlaw-2824	330	3	tax	tax	NOUN
taxlaw-2824	330	4	competition	competition	NOUN
taxlaw-2824	330	5	diminishes	diminish	VERB
taxlaw-2824	330	6	global	global	ADJ
taxlaw-2824	330	7	welfare	welfare	NOUN
taxlaw-2824	330	8	and	and	CCONJ
taxlaw-2824	330	9	undermines	undermine	VERB
taxlaw-2824	330	10	taxpayer	taxpayer	NOUN
taxlaw-2824	330	11	confidence	confidence	NOUN
taxlaw-2824	330	12	in	in	ADP
taxlaw-2824	330	13	the	the	DET
taxlaw-2824	330	14	integrity	integrity	NOUN
taxlaw-2824	330	15	of	of	ADP
taxlaw-2824	330	16	tax	tax	NOUN
taxlaw-2824	330	17	systems	system	NOUN
taxlaw-2824	330	18	.	.	PUNCT
taxlaw-2824	330	19	.	.	PUNCT
taxlaw-2824	330	20	.	.	PUNCT
taxlaw-2824	331	1	by	by	ADP
taxlaw-2824	331	2	discouraging	discourage	VERB
taxlaw-2824	331	3	the	the	DET
taxlaw-2824	331	4	spread	spread	NOUN
taxlaw-2824	331	5	of	of	ADP
taxlaw-2824	331	6	tax	tax	NOUN
taxlaw-2824	331	7	havens	haven	NOUN
taxlaw-2824	331	8	and	and	CCONJ
taxlaw-2824	331	9	harmful	harmful	ADJ
taxlaw-2824	331	10	preferential	preferential	ADJ
taxlaw-2824	331	11	tax	tax	NOUN
taxlaw-2824	331	12	regimes	regime	NOUN
taxlaw-2824	331	13	and	and	CCONJ
taxlaw-2824	331	14	encouraging	encourage	VERB
taxlaw-2824	331	15	those	those	DET
taxlaw-2824	331	16	countries	country	NOUN
taxlaw-2824	331	17	which	which	PRON
taxlaw-2824	331	18	presently	presently	ADV
taxlaw-2824	331	19	engage	engage	VERB
taxlaw-2824	331	20	in	in	ADP
taxlaw-2824	331	21	harmful	harmful	ADJ
taxlaw-2824	331	22	tax	tax	NOUN
taxlaw-2824	331	23	practices	practice	NOUN
taxlaw-2824	331	24	to	to	PART
taxlaw-2824	331	25	review	review	VERB
taxlaw-2824	331	26	their	their	PRON
taxlaw-2824	331	27	existing	exist	VERB
taxlaw-2824	331	28	measures	measure	NOUN
taxlaw-2824	331	29	,	,	PUNCT
taxlaw-2824	331	30	the	the	DET
taxlaw-2824	331	31	report	report	NOUN
taxlaw-2824	331	32	will	will	AUX
taxlaw-2824	331	33	serve	serve	VERB
taxlaw-2824	331	34	to	to	PART
taxlaw-2824	331	35	strengthen	strengthen	VERB
taxlaw-2824	331	36	and	and	CCONJ
taxlaw-2824	331	37	to	to	PART
taxlaw-2824	331	38	improve	improve	VERB
taxlaw-2824	331	39	tax	tax	NOUN
taxlaw-2824	331	40	policies	policy	NOUN
taxlaw-2824	331	41	internationally	internationally	ADV
taxlaw-2824	331	42	.	.	PUNCT
taxlaw-2824	331	43	"	"	PUNCT
taxlaw-2824	331	44	)	)	PUNCT
taxlaw-2824	331	45	.	.	PUNCT
taxlaw-2824	332	1	59	59	NUM
taxlaw-2824	332	2	avi	avi	PROPN
taxlaw-2824	332	3	-	-	PUNCT
taxlaw-2824	332	4	yonah	yonah	ADJ
taxlaw-2824	332	5	,	,	PUNCT
taxlaw-2824	332	6	supra	supra	ADJ
taxlaw-2824	332	7	note	note	NOUN
taxlaw-2824	332	8	31	31	NUM
taxlaw-2824	332	9	,	,	PUNCT
taxlaw-2824	332	10	at	at	ADP
taxlaw-2824	332	11	784–85	784–85	NOUN
taxlaw-2824	332	12	(	(	PUNCT
taxlaw-2824	332	13	explaining	explain	VERB
taxlaw-2824	332	14	that	that	SCONJ
taxlaw-2824	332	15	the	the	DET
taxlaw-2824	332	16	list	list	NOUN
taxlaw-2824	332	17	of	of	ADP
taxlaw-2824	332	18	uncooperative	uncooperative	ADJ
taxlaw-2824	332	19	jurisdictions	jurisdiction	NOUN
taxlaw-2824	332	20	was	be	AUX
taxlaw-2824	332	21	drafted	draft	VERB
taxlaw-2824	332	22	based	base	VERB
taxlaw-2824	332	23	on	on	ADP
taxlaw-2824	332	24	the	the	DET
taxlaw-2824	332	25	1998	1998	NUM
taxlaw-2824	332	26	oecd	oecd	PROPN
taxlaw-2824	332	27	report	report	NOUN
taxlaw-2824	332	28	on	on	ADP
taxlaw-2824	332	29	harmful	harmful	ADJ
taxlaw-2824	332	30	tax	tax	NOUN
taxlaw-2824	332	31	competition	competition	NOUN
taxlaw-2824	332	32	as	as	ADV
taxlaw-2824	332	33	well	well	ADV
taxlaw-2824	332	34	as	as	ADP
taxlaw-2824	332	35	a	a	DET
taxlaw-2824	332	36	second	second	ADJ
taxlaw-2824	332	37	report	report	NOUN
taxlaw-2824	332	38	,	,	PUNCT
taxlaw-2824	332	39	published	publish	VERB
taxlaw-2824	332	40	in	in	ADP
taxlaw-2824	332	41	2000	2000	NUM
taxlaw-2824	332	42	,	,	PUNCT
taxlaw-2824	332	43	titled	title	VERB
taxlaw-2824	332	44	"	"	PUNCT
taxlaw-2824	332	45	improving	improve	VERB
taxlaw-2824	332	46	access	access	NOUN
taxlaw-2824	332	47	to	to	ADP
taxlaw-2824	332	48	bank	bank	NOUN
taxlaw-2824	332	49	information	information	NOUN
taxlaw-2824	332	50	for	for	ADP
taxlaw-2824	332	51	tax	tax	NOUN
taxlaw-2824	332	52	purposes	purpose	NOUN
taxlaw-2824	332	53	"	"	PUNCT
taxlaw-2824	332	54	)	)	PUNCT
taxlaw-2824	332	55	.	.	PUNCT
taxlaw-2824	333	1	60	60	NUM
taxlaw-2824	334	1	i	i	PRON
taxlaw-2824	334	2	d.	d.	PROPN
taxlaw-2824	334	3	at	at	ADP
taxlaw-2824	334	4	785–87	785–87	PROPN
taxlaw-2824	334	5	.	.	PUNCT
taxlaw-2824	335	1	among	among	ADP
taxlaw-2824	335	2	other	other	ADJ
taxlaw-2824	335	3	relevant	relevant	ADJ
taxlaw-2824	335	4	steps	step	NOUN
taxlaw-2824	335	5	,	,	PUNCT
taxlaw-2824	335	6	the	the	DET
taxlaw-2824	335	7	oecd	oecd	PROPN
taxlaw-2824	335	8	global	global	PROPN
taxlaw-2824	335	9	forum	forum	PROPN
taxlaw-2824	335	10	on	on	ADP
taxlaw-2824	335	11	tax	tax	NOUN
taxlaw-2824	335	12	information	information	NOUN
taxlaw-2824	335	13	exchange	exchange	NOUN
taxlaw-2824	335	14	was	be	AUX
taxlaw-2824	335	15	established	establish	VERB
taxlaw-2824	335	16	in	in	ADP
taxlaw-2824	335	17	2001	2001	NUM
taxlaw-2824	335	18	and	and	CCONJ
taxlaw-2824	335	19	in	in	ADP
taxlaw-2824	335	20	2002	2002	NUM
taxlaw-2824	335	21	the	the	DET
taxlaw-2824	335	22	oecd	oecd	PROPN
taxlaw-2824	335	23	issued	issue	VERB
taxlaw-2824	335	24	a	a	DET
taxlaw-2824	335	25	model	model	NOUN
taxlaw-2824	335	26	agreement	agreement	NOUN
taxlaw-2824	335	27	on	on	ADP
taxlaw-2824	335	28	exchange	exchange	NOUN
taxlaw-2824	335	29	of	of	ADP
taxlaw-2824	335	30	information	information	NOUN
taxlaw-2824	335	31	issues	issue	NOUN
taxlaw-2824	335	32	.	.	PUNCT
taxlaw-2824	336	1	i	i	PRON
taxlaw-2824	336	2	d.	d.	PROPN
taxlaw-2824	336	3	at	at	ADP
taxlaw-2824	336	4	786	786	NUM
taxlaw-2824	336	5	.	.	PUNCT
taxlaw-2824	337	1	61	61	NUM
taxlaw-2824	338	1	i	i	PRON
taxlaw-2824	338	2	d.	d.	PROPN
taxlaw-2824	338	3	62	62	NUM
taxlaw-2824	338	4	see	see	VERB
taxlaw-2824	338	5	list	list	NOUN
taxlaw-2824	338	6	of	of	ADP
taxlaw-2824	338	7	unco	unco	NOUN
taxlaw-2824	338	8	-	-	PUNCT
taxlaw-2824	338	9	operative	operative	ADJ
taxlaw-2824	338	10	tax	tax	NOUN
taxlaw-2824	338	11	havens	haven	NOUN
taxlaw-2824	338	12	,	,	PUNCT
taxlaw-2824	338	13	oecd	oecd	PROPN
taxlaw-2824	338	14	,	,	PUNCT
taxlaw-2824	338	15	http://www.oecd.org/countries/monaco/listofunco-operativetaxhavens.htm	http://www.oecd.org/countries/monaco/listofunco-operativetaxhavens.htm	PROPN
taxlaw-2824	338	16	(	(	PUNCT
taxlaw-2824	338	17	last	last	ADJ
taxlaw-2824	338	18	visited	visit	VERB
taxlaw-2824	338	19	may	may	PROPN
taxlaw-2824	338	20	7	7	NUM
taxlaw-2824	338	21	,	,	PUNCT
taxlaw-2824	338	22	2014	2014	NUM
taxlaw-2824	338	23	)	)	PUNCT
taxlaw-2824	338	24	(	(	PUNCT
taxlaw-2824	338	25	"	"	PUNCT
taxlaw-2824	338	26	in	in	ADP
taxlaw-2824	338	27	a	a	DET
taxlaw-2824	338	28	report	report	NOUN
taxlaw-2824	338	29	issued	issue	VERB
taxlaw-2824	338	30	in	in	ADP
taxlaw-2824	338	31	2000	2000	NUM
taxlaw-2824	338	32	,	,	PUNCT
taxlaw-2824	338	33	the	the	DET
taxlaw-2824	338	34	oecd	oecd	PROPN
taxlaw-2824	338	35	identified	identify	VERB
taxlaw-2824	338	36	a	a	DET
taxlaw-2824	338	37	number	number	NOUN
taxlaw-2824	338	38	of	of	ADP
taxlaw-2824	338	39	jurisdictions	jurisdiction	NOUN
taxlaw-2824	338	40	as	as	ADP
taxlaw-2824	338	41	tax	tax	NOUN
taxlaw-2824	338	42	havens	haven	NOUN
taxlaw-2824	338	43	according	accord	VERB
taxlaw-2824	338	44	to	to	ADP
taxlaw-2824	338	45	criteria	criterion	NOUN
taxlaw-2824	338	46	it	it	PRON
taxlaw-2824	338	47	had	have	AUX
taxlaw-2824	338	48	established	establish	VERB
taxlaw-2824	338	49	.	.	PUNCT
taxlaw-2824	339	1	between	between	ADP
taxlaw-2824	339	2	2000	2000	NUM
taxlaw-2824	339	3	and	and	CCONJ
taxlaw-2824	339	4	april	april	PROPN
taxlaw-2824	339	5	2002	2002	NUM
taxlaw-2824	339	6	,	,	PUNCT
taxlaw-2824	339	7	31	31	NUM
taxlaw-2824	339	8	jurisdictions	jurisdiction	NOUN
taxlaw-2824	339	9	made	make	VERB
taxlaw-2824	339	10	formal	formal	ADJ
taxlaw-2824	339	11	commitments	commitment	NOUN
taxlaw-2824	339	12	to	to	PART
taxlaw-2824	339	13	implement	implement	VERB
taxlaw-2824	339	14	the	the	DET
taxlaw-2824	339	15	oecd	oecd	PROPN
taxlaw-2824	339	16	’s	’s	PART
taxlaw-2824	339	17	standards	standard	NOUN
taxlaw-2824	339	18	of	of	ADP
taxlaw-2824	339	19	transparency	transparency	NOUN
taxlaw-2824	339	20	and	and	CCONJ
taxlaw-2824	339	21	exchange	exchange	NOUN
taxlaw-2824	339	22	of	of	ADP
taxlaw-2824	339	23	information	information	NOUN
taxlaw-2824	339	24	.	.	PUNCT
taxlaw-2824	340	1	seven	seven	NUM
taxlaw-2824	340	2	jurisdictions	jurisdiction	NOUN
taxlaw-2824	340	3	(	(	PUNCT
taxlaw-2824	340	4	andorra	andorra	PROPN
taxlaw-2824	340	5	,	,	PUNCT
taxlaw-2824	340	6	the	the	DET
taxlaw-2824	340	7	principality	principality	NOUN
taxlaw-2824	340	8	of	of	ADP
taxlaw-2824	340	9	liechtenstein	liechtenstein	PROPN
taxlaw-2824	340	10	,	,	PUNCT
taxlaw-2824	340	11	liberia	liberia	PROPN
taxlaw-2824	340	12	,	,	PUNCT
taxlaw-2824	340	13	the	the	DET
taxlaw-2824	340	14	principality	principality	NOUN
taxlaw-2824	340	15	of	of	ADP
taxlaw-2824	340	16	monaco	monaco	PROPN
taxlaw-2824	340	17	,	,	PUNCT
taxlaw-2824	340	18	the	the	DET
taxlaw-2824	340	19	republic	republic	NOUN
taxlaw-2824	340	20	of	of	ADP
taxlaw-2824	340	21	the	the	DET
taxlaw-2824	340	22	marshall	marshall	PROPN
taxlaw-2824	340	23	islands	islands	PROPN
taxlaw-2824	340	24	,	,	PUNCT
taxlaw-2824	340	25	the	the	DET
taxlaw-2824	340	26	republic	republic	NOUN
taxlaw-2824	340	27	of	of	ADP
taxlaw-2824	340	28	nauru	nauru	PROPN
taxlaw-2824	340	29	and	and	CCONJ
taxlaw-2824	340	30	the	the	DET
taxlaw-2824	340	31	republic	republic	NOUN
taxlaw-2824	340	32	of	of	ADP
taxlaw-2824	340	33	vanuatu	vanuatu	NOUN
taxlaw-2824	340	34	)	)	PUNCT
taxlaw-2824	340	35	did	do	AUX
taxlaw-2824	340	36	not	not	PART
taxlaw-2824	340	37	make	make	VERB
taxlaw-2824	340	38	commitments	commitment	NOUN
taxlaw-2824	340	39	to	to	ADP
taxlaw-2824	340	40	transparency	transparency	NOUN
taxlaw-2824	340	41	and	and	CCONJ
taxlaw-2824	340	42	exchange	exchange	NOUN
taxlaw-2824	340	43	of	of	ADP
taxlaw-2824	340	44	information	information	NOUN
taxlaw-2824	340	45	at	at	ADP
taxlaw-2824	340	46	that	that	DET
taxlaw-2824	340	47	time	time	NOUN
taxlaw-2824	340	48	and	and	CCONJ
taxlaw-2824	340	49	were	be	AUX
taxlaw-2824	340	50	identified	identify	VERB
taxlaw-2824	340	51	in	in	ADP
taxlaw-2824	340	52	april	april	PROPN
taxlaw-2824	340	53	2002	2002	NUM
taxlaw-2824	340	54	by	by	ADP
taxlaw-2824	340	55	the	the	DET
taxlaw-2824	340	56	oecd	oecd	PROPN
taxlaw-2824	340	57	’s	’s	PART
taxlaw-2824	340	58	committee	committee	NOUN
taxlaw-2824	340	59	on	on	ADP
taxlaw-2824	340	60	fiscal	fiscal	ADJ
taxlaw-2824	340	61	affairs	affair	NOUN
taxlaw-2824	340	62	as	as	ADP
taxlaw-2824	340	63	unco	unco	NOUN
taxlaw-2824	340	64	-	-	PUNCT
taxlaw-2824	340	65	operative	operative	ADJ
taxlaw-2824	340	66	tax	tax	NOUN
taxlaw-2824	340	67	havens	haven	NOUN
taxlaw-2824	340	68	.	.	PUNCT
taxlaw-2824	341	1	all	all	PRON
taxlaw-2824	341	2	of	of	ADP
taxlaw-2824	341	3	these	these	DET
taxlaw-2824	341	4	jurisdictions	jurisdiction	NOUN
taxlaw-2824	341	5	subsequently	subsequently	ADV
taxlaw-2824	341	6	made	make	VERB
taxlaw-2824	341	7	commitments	commitment	NOUN
taxlaw-2824	341	8	and	and	CCONJ
taxlaw-2824	341	9	were	be	AUX
taxlaw-2824	341	10	removed	remove	VERB
taxlaw-2824	341	11	from	from	ADP
taxlaw-2824	341	12	the	the	DET
taxlaw-2824	341	13	list	list	NOUN
taxlaw-2824	341	14	of	of	ADP
taxlaw-2824	341	15	unco	unco	NOUN
taxlaw-2824	341	16	-	-	PUNCT
taxlaw-2824	341	17	operative	operative	ADJ
taxlaw-2824	341	18	tax	tax	NOUN
taxlaw-2824	341	19	havens	haven	NOUN
taxlaw-2824	341	20	.	.	PUNCT
taxlaw-2824	341	21	.	.	PUNCT
taxlaw-2824	341	22	.	.	PUNCT
taxlaw-2824	341	23	.	.	PUNCT
taxlaw-2824	342	1	in	in	ADP
taxlaw-2824	342	2	may	may	PROPN
taxlaw-2824	342	3	2009	2009	NUM
taxlaw-2824	342	4	,	,	PUNCT
taxlaw-2824	342	5	the	the	DET
taxlaw-2824	342	6	committee	committee	NOUN
taxlaw-2824	342	7	on	on	ADP
taxlaw-2824	342	8	fiscal	fiscal	ADJ
taxlaw-2824	342	9	affairs	affair	NOUN
taxlaw-2824	342	10	decided	decide	VERB
taxlaw-2824	342	11	to	to	PART
taxlaw-2824	342	12	remove	remove	VERB
taxlaw-2824	342	13	all	all	DET
taxlaw-2824	342	14	three	three	NUM
taxlaw-2824	342	15	remaining	remain	VERB
taxlaw-2824	342	16	jurisdictions	jurisdiction	NOUN
taxlaw-2824	342	17	(	(	PUNCT
taxlaw-2824	342	18	andorra	andorra	PROPN
taxlaw-2824	342	19	,	,	PUNCT
taxlaw-2824	342	20	the	the	DET
taxlaw-2824	342	21	principality	principality	NOUN
taxlaw-2824	342	22	of	of	ADP
taxlaw-2824	342	23	liechtenstein	liechtenstein	PROPN
taxlaw-2824	342	24	and	and	CCONJ
taxlaw-2824	342	25	the	the	DET
taxlaw-2824	342	26	principality	principality	NOUN
taxlaw-2824	342	27	of	of	ADP
taxlaw-2824	342	28	monaco	monaco	NOUN
taxlaw-2824	342	29	)	)	PUNCT
taxlaw-2824	342	30	from	from	ADP
taxlaw-2824	342	31	the	the	DET
taxlaw-2824	342	32	list	list	NOUN
taxlaw-2824	342	33	of	of	ADP
taxlaw-2824	342	34	uncooperative	uncooperative	ADJ
taxlaw-2824	342	35	tax	tax	NOUN
taxlaw-2824	342	36	havens	haven	NOUN
taxlaw-2824	342	37	in	in	ADP
taxlaw-2824	342	38	the	the	DET
taxlaw-2824	342	39	light	light	NOUN
taxlaw-2824	342	40	of	of	ADP
taxlaw-2824	342	41	their	their	PRON
taxlaw-2824	342	42	commitments	commitment	NOUN
taxlaw-2824	342	43	to	to	PART
taxlaw-2824	342	44	implement	implement	VERB
taxlaw-2824	342	45	the	the	DET
taxlaw-2824	342	46	oecd	oecd	PROPN
taxlaw-2824	342	47	standards	standard	NOUN
taxlaw-2824	342	48	of	of	ADP
taxlaw-2824	342	49	transparency	transparency	NOUN
taxlaw-2824	342	50	and	and	CCONJ
taxlaw-2824	342	51	effective	effective	ADJ
taxlaw-2824	342	52	exchange	exchange	NOUN
taxlaw-2824	342	53	of	of	ADP
taxlaw-2824	342	54	information	information	NOUN
taxlaw-2824	342	55	and	and	CCONJ
taxlaw-2824	342	56	the	the	DET
taxlaw-2824	342	57	timetable	timetable	NOUN
taxlaw-2824	342	58	they	they	PRON
taxlaw-2824	342	59	set	set	VERB
taxlaw-2824	342	60	for	for	ADP
taxlaw-2824	342	61	the	the	DET
taxlaw-2824	342	62	implementation	implementation	NOUN
taxlaw-2824	342	63	.	.	PUNCT
taxlaw-2824	343	1	as	as	ADP
taxlaw-2824	343	2	a	a	DET
taxlaw-2824	343	3	result	result	NOUN
taxlaw-2824	343	4	,	,	PUNCT
taxlaw-2824	343	5	no	no	DET
taxlaw-2824	343	6	jurisdiction	jurisdiction	NOUN
taxlaw-2824	343	7	is	be	AUX
taxlaw-2824	343	8	currently	currently	ADV
taxlaw-2824	343	9	listed	list	VERB
taxlaw-2824	343	10	as	as	ADP
taxlaw-2824	343	11	an	an	DET
taxlaw-2824	343	12	unco	unco	NOUN
taxlaw-2824	343	13	-	-	PUNCT
taxlaw-2824	343	14	operative	operative	ADJ
taxlaw-2824	343	15	tax	tax	NOUN
taxlaw-2824	343	16	haven	haven	NOUN
taxlaw-2824	343	17	by	by	ADP
taxlaw-2824	343	18	the	the	DET
taxlaw-2824	343	19	committee	committee	NOUN
taxlaw-2824	343	20	on	on	ADP
taxlaw-2824	343	21	fiscal	fiscal	ADJ
taxlaw-2824	343	22	affairs	affair	NOUN
taxlaw-2824	343	23	.	.	PUNCT
taxlaw-2824	343	24	"	"	PUNCT
taxlaw-2824	343	25	)	)	PUNCT
taxlaw-2824	343	26	.	.	PUNCT
taxlaw-2824	344	1	see	see	VERB
taxlaw-2824	344	2	also	also	ADV
taxlaw-2824	344	3	oecd	oecd	PROPN
taxlaw-2824	344	4	,	,	PUNCT
taxlaw-2824	344	5	better	well	ADJ
taxlaw-2824	344	6	policies	policy	NOUN
taxlaw-2824	344	7	for	for	ADP
taxlaw-2824	344	8	development	development	NOUN
taxlaw-2824	344	9	:	:	PUNCT
taxlaw-2824	344	10	recommendations	recommendation	NOUN
taxlaw-2824	344	11	for	for	ADP
taxlaw-2824	344	12	policy	policy	NOUN
taxlaw-2824	344	13	coherence	coherence	NOUN
taxlaw-2824	344	14	25	25	NUM
taxlaw-2824	344	15	(	(	PUNCT
taxlaw-2824	344	16	2011	2011	NUM
taxlaw-2824	344	17	)	)	PUNCT
taxlaw-2824	344	18	,	,	PUNCT
taxlaw-2824	344	19	available	available	ADJ
taxlaw-2824	344	20	at	at	ADP
taxlaw-2824	344	21	http://www.oecd.org/pcd/48110465.pdf	http://www.oecd.org/pcd/48110465.pdf	PROPN
taxlaw-2824	344	22	(	(	PUNCT
taxlaw-2824	344	23	"	"	PUNCT
taxlaw-2824	344	24	the	the	DET
taxlaw-2824	344	25	economic	economic	ADJ
taxlaw-2824	344	26	crisis	crisis	NOUN
taxlaw-2824	344	27	and	and	CCONJ
taxlaw-2824	344	28	recent	recent	ADJ
taxlaw-2824	344	29	cross	cross	ADJ
taxlaw-2824	344	30	-	-	ADJ
taxlaw-2824	344	31	border	border	ADJ
taxlaw-2824	344	32	tax	tax	NOUN
taxlaw-2824	344	33	evasion	evasion	NOUN
taxlaw-2824	344	34	scandals	scandal	NOUN
taxlaw-2824	344	35	have	have	AUX
taxlaw-2824	344	36	heightened	heighten	VERB
taxlaw-2824	344	37	the	the	DET
taxlaw-2824	344	38	political	political	ADJ
taxlaw-2824	344	39	drive	drive	NOUN
taxlaw-2824	344	40	to	to	PART
taxlaw-2824	344	41	ensure	ensure	VERB
taxlaw-2824	344	42	rapid	rapid	ADJ
taxlaw-2824	344	43	implementation	implementation	NOUN
taxlaw-2824	344	44	of	of	ADP
taxlaw-2824	344	45	the	the	DET
taxlaw-2824	344	46	oecd	oecd	PROPN
taxlaw-2824	344	47	’s	’s	PART
taxlaw-2824	344	48	tax	tax	NOUN
taxlaw-2824	344	49	transparency	transparency	NOUN
taxlaw-2824	344	50	and	and	CCONJ
taxlaw-2824	344	51	information	information	NOUN
taxlaw-2824	344	52	exchange	exchange	NOUN
taxlaw-2824	344	53	standards	standard	NOUN
taxlaw-2824	344	54	,	,	PUNCT
taxlaw-2824	344	55	through	through	ADP
taxlaw-2824	344	56	the	the	DET
taxlaw-2824	344	57	oecdhosted	oecdhoste	VERB
taxlaw-2824	344	58	global	global	PROPN
taxlaw-2824	344	59	forum	forum	PROPN
taxlaw-2824	344	60	.	.	PUNCT
taxlaw-2824	344	61	.	.	PUNCT
taxlaw-2824	344	62	.	.	PUNCT
taxlaw-2824	345	1	.	.	PUNCT
taxlaw-2824	346	1	more	more	ADJ
taxlaw-2824	346	2	than	than	ADP
taxlaw-2824	346	3	600	600	NUM
taxlaw-2824	346	4	agreements	agreement	NOUN
taxlaw-2824	346	5	have	have	AUX
taxlaw-2824	346	6	been	be	AUX
taxlaw-2824	346	7	signed	sign	VERB
taxlaw-2824	346	8	since	since	SCONJ
taxlaw-2824	346	9	april	april	PROPN
taxlaw-2824	346	10	2009	2009	NUM
taxlaw-2824	346	11	and	and	CCONJ
taxlaw-2824	346	12	many	many	ADJ
taxlaw-2824	346	13	more	more	ADJ
taxlaw-2824	346	14	are	be	AUX
taxlaw-2824	346	15	under	under	ADP
taxlaw-2824	346	16	negotiation	negotiation	NOUN
taxlaw-2824	346	17	.	.	PUNCT
taxlaw-2824	346	18	"	"	PUNCT
taxlaw-2824	346	19	)	)	PUNCT
taxlaw-2824	346	20	.	.	PUNCT
taxlaw-2824	347	1	http://www.oecd.org/ctp/harmful/42826270.pdf	http://www.oecd.org/ctp/harmful/42826270.pdf	PROPN
taxlaw-2824	347	2	http://www.oecd.org/ctp/harmful/42826280.pdf	http://www.oecd.org/ctp/harmful/42826280.pdf	PROPN
taxlaw-2824	347	3	http://www.oecd.org/ctp/harmful/42826253.pdf	http://www.oecd.org/ctp/harmful/42826253.pdf	PROPN
taxlaw-2824	347	4	http://www.oecd.org/ctp/harmful/42826253.pdf	http://www.oecd.org/ctp/harmful/42826253.pdf	PROPN
taxlaw-2824	347	5	222	222	NUM
taxlaw-2824	347	6	columbia	columbia	PROPN
taxlaw-2824	347	7	journal	journal	PROPN
taxlaw-2824	347	8	of	of	ADP
taxlaw-2824	347	9	tax	tax	NOUN
taxlaw-2824	347	10	law	law	NOUN
taxlaw-2824	347	11	[	[	X
taxlaw-2824	347	12	vol.5:207	vol.5:207	NOUN
taxlaw-2824	347	13	the	the	DET
taxlaw-2824	347	14	emphasis	emphasis	NOUN
taxlaw-2824	347	15	on	on	ADP
taxlaw-2824	347	16	tax	tax	NOUN
taxlaw-2824	347	17	havens	haven	NOUN
taxlaw-2824	347	18	and	and	CCONJ
taxlaw-2824	347	19	harmful	harmful	ADJ
taxlaw-2824	347	20	tax	tax	NOUN
taxlaw-2824	347	21	practices	practice	NOUN
taxlaw-2824	347	22	is	be	AUX
taxlaw-2824	347	23	not	not	PART
taxlaw-2824	347	24	self	self	NOUN
taxlaw-2824	347	25	-	-	PUNCT
taxlaw-2824	347	26	evident	evident	ADJ
taxlaw-2824	347	27	and	and	CCONJ
taxlaw-2824	347	28	has	have	AUX
taxlaw-2824	347	29	in	in	ADP
taxlaw-2824	347	30	fact	fact	NOUN
taxlaw-2824	347	31	drawn	draw	VERB
taxlaw-2824	347	32	harsh	harsh	ADJ
taxlaw-2824	347	33	criticism	criticism	NOUN
taxlaw-2824	347	34	over	over	ADP
taxlaw-2824	347	35	the	the	DET
taxlaw-2824	347	36	years	year	NOUN
taxlaw-2824	347	37	.	.	PUNCT
taxlaw-2824	348	1	some	some	DET
taxlaw-2824	348	2	critics	critic	NOUN
taxlaw-2824	348	3	have	have	AUX
taxlaw-2824	348	4	doubted	doubt	VERB
taxlaw-2824	348	5	the	the	DET
taxlaw-2824	348	6	actual	actual	ADJ
taxlaw-2824	348	7	success	success	NOUN
taxlaw-2824	348	8	of	of	ADP
taxlaw-2824	348	9	the	the	DET
taxlaw-2824	348	10	oecd	oecd	PROPN
taxlaw-2824	348	11	initiative63	initiative63	NOUN
taxlaw-2824	348	12	while	while	SCONJ
taxlaw-2824	348	13	others	other	NOUN
taxlaw-2824	348	14	have	have	AUX
taxlaw-2824	348	15	viewed	view	VERB
taxlaw-2824	348	16	it	it	PRON
taxlaw-2824	348	17	as	as	ADP
taxlaw-2824	348	18	a	a	DET
taxlaw-2824	348	19	smoke	smoke	NOUN
taxlaw-2824	348	20	screen	screen	NOUN
taxlaw-2824	348	21	fashioned	fashion	VERB
taxlaw-2824	348	22	to	to	PART
taxlaw-2824	348	23	target	target	VERB
taxlaw-2824	348	24	a	a	DET
taxlaw-2824	348	25	politically	politically	ADV
taxlaw-2824	348	26	safe	safe	ADJ
taxlaw-2824	348	27	problem	problem	NOUN
taxlaw-2824	348	28	in	in	ADP
taxlaw-2824	348	29	order	order	NOUN
taxlaw-2824	348	30	to	to	PART
taxlaw-2824	348	31	avoid	avoid	VERB
taxlaw-2824	348	32	more	more	ADV
taxlaw-2824	348	33	difficult	difficult	ADJ
taxlaw-2824	348	34	conversations	conversation	NOUN
taxlaw-2824	348	35	about	about	ADP
taxlaw-2824	348	36	fundamental	fundamental	ADJ
taxlaw-2824	348	37	tax	tax	NOUN
taxlaw-2824	348	38	reform.64	reform.64	NOUN
taxlaw-2824	348	39	according	accord	VERB
taxlaw-2824	348	40	to	to	ADP
taxlaw-2824	348	41	this	this	DET
taxlaw-2824	348	42	proposition	proposition	NOUN
taxlaw-2824	348	43	,	,	PUNCT
taxlaw-2824	348	44	the	the	DET
taxlaw-2824	348	45	oecd	oecd	PROPN
taxlaw-2824	348	46	initiative	initiative	NOUN
taxlaw-2824	348	47	"	"	PUNCT
taxlaw-2824	348	48	may	may	AUX
taxlaw-2824	348	49	.	.	PUNCT
taxlaw-2824	348	50	.	.	PUNCT
taxlaw-2824	349	1	.	.	PUNCT
taxlaw-2824	350	1	be	be	AUX
taxlaw-2824	350	2	seen	see	VERB
taxlaw-2824	350	3	,	,	PUNCT
taxlaw-2824	350	4	at	at	ADP
taxlaw-2824	350	5	best	good	ADJ
taxlaw-2824	350	6	,	,	PUNCT
taxlaw-2824	350	7	as	as	ADP
taxlaw-2824	350	8	a	a	DET
taxlaw-2824	350	9	modest	modest	ADJ
taxlaw-2824	350	10	and	and	CCONJ
taxlaw-2824	350	11	inadequate	inadequate	ADJ
taxlaw-2824	350	12	effort	effort	NOUN
taxlaw-2824	350	13	to	to	PART
taxlaw-2824	350	14	counter	counter	VERB
taxlaw-2824	350	15	declining	decline	VERB
taxlaw-2824	350	16	national	national	ADJ
taxlaw-2824	350	17	revenues	revenue	NOUN
taxlaw-2824	350	18	,	,	PUNCT
taxlaw-2824	350	19	and	and	CCONJ
taxlaw-2824	350	20	perhaps	perhaps	ADV
taxlaw-2824	350	21	as	as	ADP
taxlaw-2824	350	22	an	an	DET
taxlaw-2824	350	23	issue	issue	NOUN
taxlaw-2824	350	24	around	around	ADP
taxlaw-2824	350	25	which	which	PRON
taxlaw-2824	350	26	countries	country	NOUN
taxlaw-2824	350	27	can	can	AUX
taxlaw-2824	350	28	choose	choose	VERB
taxlaw-2824	350	29	to	to	PART
taxlaw-2824	350	30	coalesce	coalesce	VERB
taxlaw-2824	350	31	in	in	ADP
taxlaw-2824	350	32	order	order	NOUN
taxlaw-2824	350	33	to	to	PART
taxlaw-2824	350	34	create	create	VERB
taxlaw-2824	350	35	a	a	DET
taxlaw-2824	350	36	basis	basis	NOUN
taxlaw-2824	350	37	for	for	ADP
taxlaw-2824	350	38	further	further	ADJ
taxlaw-2824	350	39	cooperation	cooperation	NOUN
taxlaw-2824	350	40	on	on	ADP
taxlaw-2824	350	41	tax	tax	NOUN
taxlaw-2824	350	42	policy	policy	NOUN
taxlaw-2824	350	43	matters	matter	NOUN
taxlaw-2824	350	44	.	.	PUNCT
taxlaw-2824	351	1	"65	"65	PUNCT
taxlaw-2824	352	1	likewise	likewise	ADV
taxlaw-2824	352	2	,	,	PUNCT
taxlaw-2824	352	3	harmonization	harmonization	NOUN
taxlaw-2824	352	4	efforts	effort	NOUN
taxlaw-2824	352	5	have	have	AUX
taxlaw-2824	352	6	also	also	ADV
taxlaw-2824	352	7	received	receive	VERB
taxlaw-2824	352	8	their	their	PRON
taxlaw-2824	352	9	share	share	NOUN
taxlaw-2824	352	10	of	of	ADP
taxlaw-2824	352	11	scrutiny	scrutiny	NOUN
taxlaw-2824	352	12	.	.	PUNCT
taxlaw-2824	353	1	specifically	specifically	ADV
taxlaw-2824	353	2	,	,	PUNCT
taxlaw-2824	353	3	given	give	VERB
taxlaw-2824	353	4	the	the	DET
taxlaw-2824	353	5	distinctive	distinctive	ADJ
taxlaw-2824	353	6	characteristics	characteristic	NOUN
taxlaw-2824	353	7	of	of	ADP
taxlaw-2824	353	8	nations	nation	NOUN
taxlaw-2824	353	9	and	and	CCONJ
taxlaw-2824	353	10	the	the	DET
taxlaw-2824	353	11	importance	importance	NOUN
taxlaw-2824	353	12	of	of	ADP
taxlaw-2824	353	13	national	national	ADJ
taxlaw-2824	353	14	sovereignty	sovereignty	NOUN
taxlaw-2824	353	15	,	,	PUNCT
taxlaw-2824	353	16	autonomy	autonomy	NOUN
taxlaw-2824	353	17	and	and	CCONJ
taxlaw-2824	353	18	self	self	NOUN
taxlaw-2824	353	19	-	-	PUNCT
taxlaw-2824	353	20	expression	expression	NOUN
taxlaw-2824	353	21	,	,	PUNCT
taxlaw-2824	353	22	the	the	DET
taxlaw-2824	353	23	efficiency	efficiency	NOUN
taxlaw-2824	353	24	advantage	advantage	NOUN
taxlaw-2824	353	25	of	of	ADP
taxlaw-2824	353	26	harmonization	harmonization	NOUN
taxlaw-2824	353	27	,	,	PUNCT
taxlaw-2824	353	28	and	and	CCONJ
taxlaw-2824	353	29	its	its	PRON
taxlaw-2824	353	30	merit	merit	NOUN
taxlaw-2824	353	31	more	more	ADV
taxlaw-2824	353	32	generally	generally	ADV
taxlaw-2824	353	33	,	,	PUNCT
taxlaw-2824	353	34	have	have	AUX
taxlaw-2824	353	35	become	become	VERB
taxlaw-2824	353	36	widely	widely	ADV
taxlaw-2824	353	37	disputed.66	disputed.66	PROPN
taxlaw-2824	353	38	vito	vito	PROPN
taxlaw-2824	353	39	tanzi	tanzi	PROPN
taxlaw-2824	353	40	,	,	PUNCT
taxlaw-2824	353	41	for	for	ADP
taxlaw-2824	353	42	example	example	NOUN
taxlaw-2824	353	43	,	,	PUNCT
taxlaw-2824	353	44	cautions	caution	VERB
taxlaw-2824	353	45	that	that	SCONJ
taxlaw-2824	353	46	"	"	PUNCT
taxlaw-2824	353	47	[	[	X
taxlaw-2824	353	48	we	we	PRON
taxlaw-2824	353	49	]	]	PUNCT
taxlaw-2824	353	50	need	need	VERB
taxlaw-2824	353	51	[	[	X
taxlaw-2824	353	52	]	]	X
taxlaw-2824	353	53	to	to	PART
taxlaw-2824	353	54	be	be	AUX
taxlaw-2824	353	55	very	very	ADV
taxlaw-2824	353	56	careful	careful	ADJ
taxlaw-2824	353	57	with	with	ADP
taxlaw-2824	353	58	harmonisation	harmonisation	NOUN
taxlaw-2824	353	59	,	,	PUNCT
taxlaw-2824	353	60	because	because	SCONJ
taxlaw-2824	353	61	harmonisation	harmonisation	NOUN
taxlaw-2824	353	62	can	can	AUX
taxlaw-2824	353	63	take	take	VERB
taxlaw-2824	353	64	place	place	NOUN
taxlaw-2824	353	65	around	around	ADP
taxlaw-2824	353	66	the	the	DET
taxlaw-2824	353	67	most	most	ADV
taxlaw-2824	353	68	burdensome	burdensome	ADJ
taxlaw-2824	353	69	tax	tax	NOUN
taxlaw-2824	353	70	system	system	NOUN
taxlaw-2824	353	71	of	of	ADP
taxlaw-2824	353	72	the	the	DET
taxlaw-2824	353	73	group	group	NOUN
taxlaw-2824	353	74	of	of	ADP
taxlaw-2824	353	75	countries	country	NOUN
taxlaw-2824	353	76	or	or	CCONJ
taxlaw-2824	353	77	can	can	AUX
taxlaw-2824	353	78	take	take	VERB
taxlaw-2824	353	79	place	place	NOUN
taxlaw-2824	353	80	around	around	ADP
taxlaw-2824	353	81	a	a	DET
taxlaw-2824	353	82	tax	tax	NOUN
taxlaw-2824	353	83	system	system	NOUN
taxlaw-2824	353	84	that	that	PRON
taxlaw-2824	353	85	is	be	AUX
taxlaw-2824	353	86	so	so	ADV
taxlaw-2824	353	87	inefficient	inefficient	ADJ
taxlaw-2824	353	88	that	that	SCONJ
taxlaw-2824	353	89	the	the	DET
taxlaw-2824	353	90	inefficiencies	inefficiency	NOUN
taxlaw-2824	353	91	63	63	NUM
taxlaw-2824	353	92	see	see	VERB
taxlaw-2824	353	93	,	,	PUNCT
taxlaw-2824	353	94	e.g.	e.g.	ADV
taxlaw-2824	353	95	,	,	PUNCT
taxlaw-2824	353	96	jason	jason	PROPN
taxlaw-2824	353	97	c.	c.	PROPN
taxlaw-2824	353	98	sharman	sharman	PROPN
taxlaw-2824	353	99	,	,	PUNCT
taxlaw-2824	353	100	havens	haven	NOUN
taxlaw-2824	353	101	in	in	ADP
taxlaw-2824	353	102	a	a	DET
taxlaw-2824	353	103	storm	storm	NOUN
taxlaw-2824	353	104	,	,	PUNCT
taxlaw-2824	353	105	the	the	DET
taxlaw-2824	353	106	struggle	struggle	NOUN
taxlaw-2824	353	107	for	for	ADP
taxlaw-2824	353	108	global	global	ADJ
taxlaw-2824	353	109	tax	tax	NOUN
taxlaw-2824	353	110	regulation	regulation	NOUN
taxlaw-2824	353	111	(	(	PUNCT
taxlaw-2824	353	112	2006	2006	NUM
taxlaw-2824	353	113	)	)	PUNCT
taxlaw-2824	353	114	(	(	PUNCT
taxlaw-2824	353	115	suggesting	suggest	VERB
taxlaw-2824	353	116	that	that	SCONJ
taxlaw-2824	353	117	the	the	DET
taxlaw-2824	353	118	reduction	reduction	NOUN
taxlaw-2824	353	119	in	in	ADP
taxlaw-2824	353	120	the	the	DET
taxlaw-2824	353	121	oecd	oecd	PROPN
taxlaw-2824	353	122	black	black	ADJ
taxlaw-2824	353	123	list	list	NOUN
taxlaw-2824	353	124	was	be	AUX
taxlaw-2824	353	125	more	more	ADV
taxlaw-2824	353	126	attributed	attribute	VERB
taxlaw-2824	353	127	to	to	ADP
taxlaw-2824	353	128	the	the	DET
taxlaw-2824	353	129	u.s	u.s	PROPN
taxlaw-2824	353	130	.	.	PROPN
taxlaw-2824	353	131	withdrawal	withdrawal	NOUN
taxlaw-2824	353	132	of	of	ADP
taxlaw-2824	353	133	support	support	NOUN
taxlaw-2824	353	134	in	in	ADP
taxlaw-2824	353	135	2001	2001	NUM
taxlaw-2824	353	136	than	than	ADP
taxlaw-2824	353	137	to	to	ADP
taxlaw-2824	353	138	actual	actual	ADJ
taxlaw-2824	353	139	progress	progress	NOUN
taxlaw-2824	353	140	in	in	ADP
taxlaw-2824	353	141	international	international	ADJ
taxlaw-2824	353	142	cooperation	cooperation	NOUN
taxlaw-2824	353	143	)	)	PUNCT
taxlaw-2824	353	144	.	.	PUNCT
taxlaw-2824	354	1	see	see	VERB
taxlaw-2824	354	2	also	also	ADV
taxlaw-2824	354	3	david	david	PROPN
taxlaw-2824	354	4	spancer	spancer	PROPN
taxlaw-2824	354	5	&	&	CCONJ
taxlaw-2824	354	6	jason	jason	PROPN
taxlaw-2824	354	7	c.	c.	PROPN
taxlaw-2824	354	8	sharman	sharman	PROPN
taxlaw-2824	354	9	,	,	PUNCT
taxlaw-2824	354	10	international	international	ADJ
taxlaw-2824	354	11	tax	tax	NOUN
taxlaw-2824	354	12	cooperation	cooperation	NOUN
taxlaw-2824	354	13	,	,	PUNCT
taxlaw-2824	354	14	journal	journal	NOUN
taxlaw-2824	354	15	of	of	ADP
taxlaw-2824	354	16	international	international	ADJ
taxlaw-2824	354	17	taxation	taxation	NOUN
taxlaw-2824	354	18	35	35	NUM
taxlaw-2824	354	19	(	(	PUNCT
taxlaw-2824	354	20	2007	2007	NUM
taxlaw-2824	354	21	)	)	PUNCT
taxlaw-2824	354	22	;	;	PUNCT
taxlaw-2824	354	23	david	david	PROPN
taxlaw-2824	354	24	spancer	spancer	PROPN
taxlaw-2824	354	25	&	&	CCONJ
taxlaw-2824	354	26	jason	jason	PROPN
taxlaw-2824	354	27	c.	c.	PROPN
taxlaw-2824	354	28	sharman	sharman	PROPN
taxlaw-2824	354	29	,	,	PUNCT
taxlaw-2824	354	30	international	international	ADJ
taxlaw-2824	354	31	tax	tax	NOUN
taxlaw-2824	354	32	cooperation	cooperation	NOUN
taxlaw-2824	354	33	,	,	PUNCT
taxlaw-2824	354	34	journal	journal	NOUN
taxlaw-2824	354	35	of	of	ADP
taxlaw-2824	354	36	international	international	ADJ
taxlaw-2824	354	37	taxation	taxation	NOUN
taxlaw-2824	354	38	27	27	NUM
taxlaw-2824	354	39	(	(	PUNCT
taxlaw-2824	354	40	2008	2008	NUM
taxlaw-2824	354	41	)	)	PUNCT
taxlaw-2824	354	42	;	;	PUNCT
taxlaw-2824	354	43	david	david	PROPN
taxlaw-2824	354	44	spancer	spancer	PROPN
taxlaw-2824	354	45	&	&	CCONJ
taxlaw-2824	354	46	jason	jason	PROPN
taxlaw-2824	354	47	c.	c.	PROPN
taxlaw-2824	354	48	sharman	sharman	PROPN
taxlaw-2824	354	49	,	,	PUNCT
taxlaw-2824	354	50	international	international	ADJ
taxlaw-2824	354	51	tax	tax	NOUN
taxlaw-2824	354	52	cooperation	cooperation	NOUN
taxlaw-2824	354	53	,	,	PUNCT
taxlaw-2824	354	54	journal	journal	NOUN
taxlaw-2824	354	55	of	of	ADP
taxlaw-2824	354	56	international	international	ADJ
taxlaw-2824	354	57	taxation	taxation	NOUN
taxlaw-2824	354	58	39	39	NUM
taxlaw-2824	354	59	(	(	PUNCT
taxlaw-2824	354	60	2008	2008	NUM
taxlaw-2824	354	61	)	)	PUNCT
taxlaw-2824	354	62	(	(	PUNCT
taxlaw-2824	354	63	finding	find	VERB
taxlaw-2824	354	64	that	that	SCONJ
taxlaw-2824	354	65	little	little	ADJ
taxlaw-2824	354	66	progress	progress	NOUN
taxlaw-2824	354	67	has	have	AUX
taxlaw-2824	354	68	been	be	AUX
taxlaw-2824	354	69	made	make	VERB
taxlaw-2824	354	70	in	in	ADP
taxlaw-2824	354	71	reducing	reduce	VERB
taxlaw-2824	354	72	tax	tax	NOUN
taxlaw-2824	354	73	havens	haven	NOUN
taxlaw-2824	354	74	practices	practice	NOUN
taxlaw-2824	354	75	)	)	PUNCT
taxlaw-2824	354	76	.	.	PUNCT
taxlaw-2824	355	1	but	but	CCONJ
taxlaw-2824	355	2	cf	cf	INTJ
taxlaw-2824	355	3	.	.	PUNCT
taxlaw-2824	356	1	avi	avi	PROPN
taxlaw-2824	356	2	-	-	PUNCT
taxlaw-2824	356	3	yonah	yonah	ADJ
taxlaw-2824	356	4	,	,	PUNCT
taxlaw-2824	356	5	supra	supra	PROPN
taxlaw-2824	356	6	note	note	NOUN
taxlaw-2824	356	7	31	31	NUM
taxlaw-2824	356	8	(	(	PUNCT
taxlaw-2824	356	9	concluding	conclude	VERB
taxlaw-2824	356	10	that	that	SCONJ
taxlaw-2824	356	11	the	the	DET
taxlaw-2824	356	12	oecd	oecd	PROPN
taxlaw-2824	356	13	efforts	effort	NOUN
taxlaw-2824	356	14	have	have	AUX
taxlaw-2824	356	15	been	be	AUX
taxlaw-2824	356	16	successful	successful	ADJ
taxlaw-2824	356	17	based	base	VERB
taxlaw-2824	356	18	on	on	ADP
taxlaw-2824	356	19	data	datum	NOUN
taxlaw-2824	356	20	that	that	PRON
taxlaw-2824	356	21	suggests	suggest	VERB
taxlaw-2824	356	22	no	no	DET
taxlaw-2824	356	23	decline	decline	NOUN
taxlaw-2824	356	24	in	in	ADP
taxlaw-2824	356	25	individual	individual	ADJ
taxlaw-2824	356	26	or	or	CCONJ
taxlaw-2824	356	27	corporate	corporate	ADJ
taxlaw-2824	356	28	tax	tax	NOUN
taxlaw-2824	356	29	revenues	revenue	NOUN
taxlaw-2824	356	30	in	in	ADP
taxlaw-2824	356	31	oecd	oecd	PROPN
taxlaw-2824	356	32	member	member	NOUN
taxlaw-2824	356	33	countries	country	NOUN
taxlaw-2824	356	34	over	over	ADP
taxlaw-2824	356	35	the	the	DET
taxlaw-2824	356	36	decade	decade	NOUN
taxlaw-2824	356	37	proceeding	proceed	VERB
taxlaw-2824	356	38	the	the	DET
taxlaw-2824	356	39	1998	1998	NUM
taxlaw-2824	356	40	initiative	initiative	NOUN
taxlaw-2824	356	41	while	while	SCONJ
taxlaw-2824	356	42	showing	show	VERB
taxlaw-2824	356	43	a	a	DET
taxlaw-2824	356	44	decline	decline	NOUN
taxlaw-2824	356	45	in	in	ADP
taxlaw-2824	356	46	corporate	corporate	ADJ
taxlaw-2824	356	47	tax	tax	NOUN
taxlaw-2824	356	48	revenues	revenue	NOUN
taxlaw-2824	356	49	in	in	ADP
taxlaw-2824	356	50	non	non	ADJ
taxlaw-2824	356	51	-	-	ADJ
taxlaw-2824	356	52	oecd	oecd	ADJ
taxlaw-2824	356	53	countries	country	NOUN
taxlaw-2824	356	54	over	over	ADP
taxlaw-2824	356	55	the	the	DET
taxlaw-2824	356	56	same	same	ADJ
taxlaw-2824	356	57	period	period	NOUN
taxlaw-2824	356	58	)	)	PUNCT
taxlaw-2824	356	59	.	.	PUNCT
taxlaw-2824	357	1	64	64	NUM
taxlaw-2824	357	2	allison	allison	PROPN
taxlaw-2824	357	3	christians	christians	PROPN
taxlaw-2824	357	4	,	,	PUNCT
taxlaw-2824	357	5	taxation	taxation	NOUN
taxlaw-2824	357	6	in	in	ADP
taxlaw-2824	357	7	the	the	DET
taxlaw-2824	357	8	time	time	NOUN
taxlaw-2824	357	9	of	of	ADP
taxlaw-2824	357	10	crisis	crisis	NOUN
taxlaw-2824	357	11	:	:	PUNCT
taxlaw-2824	357	12	policy	policy	NOUN
taxlaw-2824	357	13	leadership	leadership	NOUN
taxlaw-2824	357	14	from	from	ADP
taxlaw-2824	357	15	the	the	DET
taxlaw-2824	357	16	oecd	oecd	PROPN
taxlaw-2824	357	17	to	to	ADP
taxlaw-2824	357	18	the	the	DET
taxlaw-2824	357	19	g20	g20	NOUN
taxlaw-2824	357	20	,	,	PUNCT
taxlaw-2824	357	21	5	5	NUM
taxlaw-2824	357	22	nw	nw	PROPN
taxlaw-2824	357	23	.	.	PROPN
taxlaw-2824	357	24	j.	j.	PROPN
taxlaw-2824	357	25	l.	l.	PROPN
taxlaw-2824	357	26	&	&	CCONJ
taxlaw-2824	357	27	soc	soc	PROPN
taxlaw-2824	357	28	.	.	PUNCT
taxlaw-2824	357	29	pol’y	pol’y	NOUN
taxlaw-2824	357	30	19	19	NUM
taxlaw-2824	357	31	,	,	PUNCT
taxlaw-2824	357	32	28	28	NUM
taxlaw-2824	357	33	(	(	PUNCT
taxlaw-2824	357	34	2010	2010	NUM
taxlaw-2824	357	35	)	)	PUNCT
taxlaw-2824	357	36	(	(	PUNCT
taxlaw-2824	357	37	discussing	discuss	VERB
taxlaw-2824	357	38	the	the	DET
taxlaw-2824	357	39	g20	g20	NOUN
taxlaw-2824	357	40	and	and	CCONJ
taxlaw-2824	357	41	explaining	explain	VERB
taxlaw-2824	357	42	that	that	SCONJ
taxlaw-2824	357	43	"	"	PUNCT
taxlaw-2824	357	44	[	[	X
taxlaw-2824	357	45	t]hese	t]hese	ADP
taxlaw-2824	357	46	troublesome	troublesome	ADJ
taxlaw-2824	357	47	factors	factor	NOUN
taxlaw-2824	357	48	raise	raise	VERB
taxlaw-2824	357	49	difficult	difficult	ADJ
taxlaw-2824	357	50	questions	question	NOUN
taxlaw-2824	357	51	about	about	ADP
taxlaw-2824	357	52	the	the	DET
taxlaw-2824	357	53	g20	g20	NOUN
taxlaw-2824	357	54	’s	’s	PART
taxlaw-2824	357	55	focus	focus	NOUN
taxlaw-2824	357	56	on	on	ADP
taxlaw-2824	357	57	tax	tax	NOUN
taxlaw-2824	357	58	havens	haven	NOUN
taxlaw-2824	357	59	,	,	PUNCT
taxlaw-2824	357	60	especially	especially	ADV
taxlaw-2824	357	61	since	since	SCONJ
taxlaw-2824	357	62	there	there	PRON
taxlaw-2824	357	63	is	be	VERB
taxlaw-2824	357	64	no	no	DET
taxlaw-2824	357	65	indication	indication	NOUN
taxlaw-2824	357	66	offered	offer	VERB
taxlaw-2824	357	67	to	to	ADP
taxlaw-2824	357	68	date	date	NOUN
taxlaw-2824	357	69	that	that	SCONJ
taxlaw-2824	357	70	the	the	DET
taxlaw-2824	357	71	elimination	elimination	NOUN
taxlaw-2824	357	72	of	of	ADP
taxlaw-2824	357	73	tax	tax	NOUN
taxlaw-2824	357	74	havens	haven	NOUN
taxlaw-2824	357	75	is	be	AUX
taxlaw-2824	357	76	a	a	DET
taxlaw-2824	357	77	top	top	ADJ
taxlaw-2824	357	78	priority	priority	NOUN
taxlaw-2824	357	79	for	for	ADP
taxlaw-2824	357	80	developing	develop	VERB
taxlaw-2824	357	81	countries	country	NOUN
taxlaw-2824	357	82	.	.	PUNCT
taxlaw-2824	358	1	instead	instead	ADV
taxlaw-2824	358	2	,	,	PUNCT
taxlaw-2824	358	3	the	the	DET
taxlaw-2824	358	4	g20	g20	NOUN
taxlaw-2824	358	5	’s	’s	PART
taxlaw-2824	358	6	attention	attention	NOUN
taxlaw-2824	358	7	to	to	ADP
taxlaw-2824	358	8	global	global	ADJ
taxlaw-2824	358	9	tax	tax	NOUN
taxlaw-2824	358	10	policy	policy	NOUN
taxlaw-2824	358	11	appears	appear	VERB
taxlaw-2824	358	12	to	to	PART
taxlaw-2824	358	13	be	be	AUX
taxlaw-2824	358	14	an	an	DET
taxlaw-2824	358	15	effort	effort	NOUN
taxlaw-2824	358	16	to	to	PART
taxlaw-2824	358	17	both	both	PRON
taxlaw-2824	358	18	attain	attain	VERB
taxlaw-2824	358	19	a	a	DET
taxlaw-2824	358	20	greater	great	ADJ
taxlaw-2824	358	21	international	international	ADJ
taxlaw-2824	358	22	acceptance	acceptance	NOUN
taxlaw-2824	358	23	of	of	ADP
taxlaw-2824	358	24	tax	tax	NOUN
taxlaw-2824	358	25	policy	policy	NOUN
taxlaw-2824	358	26	priorities	priority	NOUN
taxlaw-2824	358	27	articulated	articulate	VERB
taxlaw-2824	358	28	by	by	ADP
taxlaw-2824	358	29	the	the	DET
taxlaw-2824	358	30	oecd	oecd	PROPN
taxlaw-2824	358	31	and	and	CCONJ
taxlaw-2824	358	32	to	to	PART
taxlaw-2824	358	33	avoid	avoid	VERB
taxlaw-2824	358	34	a	a	DET
taxlaw-2824	358	35	more	more	ADV
taxlaw-2824	358	36	politically	politically	ADV
taxlaw-2824	358	37	difficult	difficult	ADJ
taxlaw-2824	358	38	conversation	conversation	NOUN
taxlaw-2824	358	39	about	about	ADP
taxlaw-2824	358	40	the	the	DET
taxlaw-2824	358	41	increasing	increase	VERB
taxlaw-2824	358	42	incapacity	incapacity	NOUN
taxlaw-2824	358	43	of	of	ADP
taxlaw-2824	358	44	national	national	ADJ
taxlaw-2824	358	45	tax	tax	NOUN
taxlaw-2824	358	46	systems	system	NOUN
taxlaw-2824	358	47	to	to	PART
taxlaw-2824	358	48	meet	meet	VERB
taxlaw-2824	358	49	revenue	revenue	NOUN
taxlaw-2824	358	50	demands	demand	NOUN
taxlaw-2824	358	51	,	,	PUNCT
taxlaw-2824	358	52	especially	especially	ADV
taxlaw-2824	358	53	in	in	ADP
taxlaw-2824	358	54	times	time	NOUN
taxlaw-2824	358	55	of	of	ADP
taxlaw-2824	358	56	economic	economic	ADJ
taxlaw-2824	358	57	instability	instability	NOUN
taxlaw-2824	358	58	.	.	PUNCT
taxlaw-2824	359	1	"	"	PUNCT
taxlaw-2824	359	2	)	)	PUNCT
taxlaw-2824	359	3	.	.	PUNCT
taxlaw-2824	360	1	65	65	NUM
taxlaw-2824	361	1	i	i	PRON
taxlaw-2824	361	2	d.	d.	PROPN
taxlaw-2824	361	3	at	at	ADP
taxlaw-2824	361	4	28	28	NUM
taxlaw-2824	361	5	.	.	PUNCT
taxlaw-2824	362	1	the	the	DET
taxlaw-2824	362	2	oecd	oecd	PROPN
taxlaw-2824	362	3	task	task	PROPN
taxlaw-2824	362	4	force	force	NOUN
taxlaw-2824	362	5	was	be	AUX
taxlaw-2824	362	6	also	also	ADV
taxlaw-2824	362	7	criticized	criticize	VERB
taxlaw-2824	362	8	for	for	ADP
taxlaw-2824	362	9	ignoring	ignore	VERB
taxlaw-2824	362	10	tax	tax	NOUN
taxlaw-2824	362	11	haven	haven	NOUN
taxlaw-2824	362	12	-	-	PUNCT
taxlaw-2824	362	13	like	like	ADJ
taxlaw-2824	362	14	behavior	behavior	NOUN
taxlaw-2824	362	15	in	in	ADP
taxlaw-2824	362	16	many	many	ADJ
taxlaw-2824	362	17	countries	country	NOUN
taxlaw-2824	362	18	,	,	PUNCT
taxlaw-2824	362	19	including	include	VERB
taxlaw-2824	362	20	the	the	DET
taxlaw-2824	362	21	u.s	u.s	PROPN
taxlaw-2824	362	22	.	.	PROPN
taxlaw-2824	362	23	see	see	PROPN
taxlaw-2824	362	24	,	,	PUNCT
taxlaw-2824	362	25	e.g.	e.g.	ADV
taxlaw-2824	362	26	,	,	PUNCT
taxlaw-2824	362	27	jane	jane	PROPN
taxlaw-2824	362	28	g.	g.	PROPN
taxlaw-2824	362	29	gravelle	gravelle	PROPN
taxlaw-2824	362	30	,	,	PUNCT
taxlaw-2824	362	31	cong	cong	PROPN
taxlaw-2824	362	32	.	.	PUNCT
taxlaw-2824	363	1	research	research	NOUN
taxlaw-2824	363	2	serv	serv	PROPN
taxlaw-2824	363	3	.	.	PUNCT
taxlaw-2824	363	4	,	,	PUNCT
taxlaw-2824	363	5	r40623	r40623	NOUN
taxlaw-2824	363	6	,	,	PUNCT
taxlaw-2824	363	7	tax	tax	NOUN
taxlaw-2824	363	8	havens	haven	NOUN
taxlaw-2824	363	9	:	:	PUNCT
taxlaw-2824	363	10	international	international	ADJ
taxlaw-2824	363	11	tax	tax	NOUN
taxlaw-2824	363	12	avoidance	avoidance	NOUN
taxlaw-2824	363	13	and	and	CCONJ
taxlaw-2824	363	14	evasion	evasion	NOUN
taxlaw-2824	363	15	6	6	NUM
taxlaw-2824	363	16	(	(	PUNCT
taxlaw-2824	363	17	2013	2013	NUM
taxlaw-2824	363	18	)	)	PUNCT
taxlaw-2824	363	19	,	,	PUNCT
taxlaw-2824	363	20	available	available	ADJ
taxlaw-2824	363	21	at	at	ADP
taxlaw-2824	363	22	http://www.fas.org/sgp/crs/misc/r40623.pdf	http://www.fas.org/sgp/crs/misc/r40623.pdf	X
taxlaw-2824	363	23	(	(	PUNCT
taxlaw-2824	363	24	questioning	question	VERB
taxlaw-2824	363	25	the	the	DET
taxlaw-2824	363	26	credibility	credibility	NOUN
taxlaw-2824	363	27	and	and	CCONJ
taxlaw-2824	363	28	motivation	motivation	NOUN
taxlaw-2824	363	29	behind	behind	ADP
taxlaw-2824	363	30	the	the	DET
taxlaw-2824	363	31	oecd	oecd	PROPN
taxlaw-2824	363	32	"	"	PUNCT
taxlaw-2824	363	33	black	black	ADJ
taxlaw-2824	363	34	list	list	NOUN
taxlaw-2824	363	35	"	"	PUNCT
taxlaw-2824	363	36	)	)	PUNCT
taxlaw-2824	363	37	;	;	PUNCT
taxlaw-2824	363	38	allison	allison	PROPN
taxlaw-2824	363	39	christians	christians	PROPN
taxlaw-2824	363	40	,	,	PUNCT
taxlaw-2824	363	41	sovereignty	sovereignty	NOUN
taxlaw-2824	363	42	taxation	taxation	NOUN
taxlaw-2824	363	43	and	and	CCONJ
taxlaw-2824	363	44	social	social	ADJ
taxlaw-2824	363	45	contract	contract	NOUN
taxlaw-2824	363	46	,	,	PUNCT
taxlaw-2824	363	47	18	18	NUM
taxlaw-2824	363	48	minn	minn	NOUN
taxlaw-2824	363	49	.	.	PUNCT
taxlaw-2824	364	1	j.	j.	PROPN
taxlaw-2824	364	2	int’l	int’l	PROPN
taxlaw-2824	364	3	l.	l.	PROPN
taxlaw-2824	364	4	99	99	NUM
taxlaw-2824	364	5	,	,	PUNCT
taxlaw-2824	364	6	119	119	NUM
taxlaw-2824	364	7	(	(	PUNCT
taxlaw-2824	364	8	2009	2009	NUM
taxlaw-2824	364	9	)	)	PUNCT
taxlaw-2824	364	10	(	(	PUNCT
taxlaw-2824	364	11	"	"	PUNCT
taxlaw-2824	364	12	what	what	PRON
taxlaw-2824	364	13	the	the	DET
taxlaw-2824	364	14	oecd	oecd	PROPN
taxlaw-2824	364	15	calls	call	VERB
taxlaw-2824	364	16	'	'	PUNCT
taxlaw-2824	364	17	encouraging	encouraging	ADJ
taxlaw-2824	364	18	'	'	PUNCT
taxlaw-2824	364	19	and	and	CCONJ
taxlaw-2824	364	20	'	'	PUNCT
taxlaw-2824	364	21	assisting	assisting	NOUN
taxlaw-2824	364	22	'	'	PUNCT
taxlaw-2824	364	23	is	be	AUX
taxlaw-2824	364	24	interpreted	interpret	VERB
taxlaw-2824	364	25	by	by	ADP
taxlaw-2824	364	26	some	some	PRON
taxlaw-2824	364	27	as	as	ADP
taxlaw-2824	364	28	an	an	DET
taxlaw-2824	364	29	unjustified	unjustified	ADJ
taxlaw-2824	364	30	use	use	NOUN
taxlaw-2824	364	31	of	of	ADP
taxlaw-2824	364	32	force	force	NOUN
taxlaw-2824	364	33	purely	purely	ADV
taxlaw-2824	364	34	for	for	ADP
taxlaw-2824	364	35	self	self	NOUN
taxlaw-2824	364	36	-	-	PUNCT
taxlaw-2824	364	37	interested	interested	ADJ
taxlaw-2824	364	38	ends	end	NOUN
taxlaw-2824	364	39	.	.	PUNCT
taxlaw-2824	364	40	"	"	PUNCT
taxlaw-2824	364	41	)	)	PUNCT
taxlaw-2824	364	42	.	.	PUNCT
taxlaw-2824	365	1	furthermore	furthermore	ADV
taxlaw-2824	365	2	,	,	PUNCT
taxlaw-2824	365	3	the	the	DET
taxlaw-2824	365	4	political	political	ADJ
taxlaw-2824	365	5	feasibility	feasibility	NOUN
taxlaw-2824	365	6	of	of	ADP
taxlaw-2824	365	7	the	the	DET
taxlaw-2824	365	8	oecd	oecd	PROPN
taxlaw-2824	365	9	’s	’s	PART
taxlaw-2824	365	10	ending	end	VERB
taxlaw-2824	365	11	all	all	DET
taxlaw-2824	365	12	competitive	competitive	ADJ
taxlaw-2824	365	13	activities	activity	NOUN
taxlaw-2824	365	14	is	be	AUX
taxlaw-2824	365	15	low	low	ADJ
taxlaw-2824	365	16	.	.	PUNCT
taxlaw-2824	366	1	see	see	VERB
taxlaw-2824	366	2	discussion	discussion	NOUN
taxlaw-2824	366	3	on	on	ADP
taxlaw-2824	366	4	globalization	globalization	NOUN
taxlaw-2824	366	5	and	and	CCONJ
taxlaw-2824	366	6	tax	tax	NOUN
taxlaw-2824	366	7	competition	competition	NOUN
taxlaw-2824	366	8	in	in	ADP
taxlaw-2824	366	9	supra	supra	PROPN
taxlaw-2824	366	10	notes	note	NOUN
taxlaw-2824	366	11	26–28	26–28	NUM
taxlaw-2824	366	12	and	and	CCONJ
taxlaw-2824	366	13	accompanying	accompany	VERB
taxlaw-2824	366	14	text	text	NOUN
taxlaw-2824	366	15	as	as	ADV
taxlaw-2824	366	16	well	well	ADV
taxlaw-2824	366	17	as	as	ADP
taxlaw-2824	366	18	infra	infra	NOUN
taxlaw-2824	366	19	notes	note	VERB
taxlaw-2824	366	20	86–90	86–90	NUM
taxlaw-2824	366	21	and	and	CCONJ
taxlaw-2824	366	22	accompanying	accompany	VERB
taxlaw-2824	366	23	text	text	NOUN
taxlaw-2824	366	24	.	.	PUNCT
taxlaw-2824	367	1	66	66	NUM
taxlaw-2824	367	2	see	see	VERB
taxlaw-2824	367	3	,	,	PUNCT
taxlaw-2824	367	4	e.g.	e.g.	ADV
taxlaw-2824	367	5	,	,	PUNCT
taxlaw-2824	367	6	richard	richard	PROPN
taxlaw-2824	367	7	e.	e.	PROPN
taxlaw-2824	367	8	baldwin	baldwin	PROPN
taxlaw-2824	367	9	&	&	CCONJ
taxlaw-2824	367	10	paul	paul	PROPN
taxlaw-2824	367	11	krugman	krugman	PROPN
taxlaw-2824	367	12	,	,	PUNCT
taxlaw-2824	367	13	agglomeration	agglomeration	NOUN
taxlaw-2824	367	14	,	,	PUNCT
taxlaw-2824	367	15	integrations	integration	NOUN
taxlaw-2824	367	16	,	,	PUNCT
taxlaw-2824	367	17	and	and	CCONJ
taxlaw-2824	367	18	tax	tax	NOUN
taxlaw-2824	367	19	harmonization	harmonization	NOUN
taxlaw-2824	367	20	,	,	PUNCT
taxlaw-2824	367	21	48	48	NUM
taxlaw-2824	367	22	eur	eur	NOUN
taxlaw-2824	367	23	.	.	PUNCT
taxlaw-2824	368	1	econ	econ	PROPN
taxlaw-2824	368	2	.	.	PUNCT
taxlaw-2824	369	1	rev	rev	PROPN
taxlaw-2824	369	2	.	.	PROPN
taxlaw-2824	369	3	1	1	NUM
taxlaw-2824	369	4	,	,	PUNCT
taxlaw-2824	369	5	21	21	NUM
taxlaw-2824	369	6	(	(	PUNCT
taxlaw-2824	369	7	2004	2004	NUM
taxlaw-2824	369	8	)	)	PUNCT
taxlaw-2824	369	9	;	;	PUNCT
taxlaw-2824	369	10	yariv	yariv	NOUN
taxlaw-2824	369	11	brauner	brauner	NOUN
taxlaw-2824	369	12	,	,	PUNCT
taxlaw-2824	369	13	an	an	DET
taxlaw-2824	369	14	international	international	ADJ
taxlaw-2824	369	15	tax	tax	NOUN
taxlaw-2824	369	16	regime	regime	NOUN
taxlaw-2824	369	17	in	in	ADP
taxlaw-2824	369	18	crystallization	crystallization	NOUN
taxlaw-2824	369	19	,	,	PUNCT
taxlaw-2824	369	20	56	56	NUM
taxlaw-2824	369	21	tax	tax	NOUN
taxlaw-2824	369	22	l.	l.	PROPN
taxlaw-2824	369	23	rev	rev	PROPN
taxlaw-2824	369	24	.	.	PROPN
taxlaw-2824	369	25	259	259	NUM
taxlaw-2824	369	26	(	(	PUNCT
taxlaw-2824	369	27	2003	2003	NUM
taxlaw-2824	369	28	)	)	PUNCT
taxlaw-2824	369	29	;	;	PUNCT
taxlaw-2824	369	30	carl	carl	PROPN
taxlaw-2824	369	31	gaigne	gaigne	PROPN
taxlaw-2824	369	32	&	&	CCONJ
taxlaw-2824	369	33	stephane	stephane	PROPN
taxlaw-2824	369	34	riou	riou	PROPN
taxlaw-2824	369	35	,	,	PUNCT
taxlaw-2824	369	36	globalization	globalization	NOUN
taxlaw-2824	369	37	,	,	PUNCT
taxlaw-2824	369	38	asymmetric	asymmetric	ADJ
taxlaw-2824	369	39	tax	tax	NOUN
taxlaw-2824	369	40	competition	competition	NOUN
taxlaw-2824	369	41	,	,	PUNCT
taxlaw-2824	369	42	and	and	CCONJ
taxlaw-2824	369	43	fiscal	fiscal	ADJ
taxlaw-2824	369	44	equalization	equalization	NOUN
taxlaw-2824	369	45	,	,	PUNCT
taxlaw-2824	369	46	9	9	NUM
taxlaw-2824	369	47	j.	j.	PROPN
taxlaw-2824	369	48	pub	pub	PROPN
taxlaw-2824	369	49	.	.	PUNCT
taxlaw-2824	370	1	econ	econ	PROPN
taxlaw-2824	370	2	.	.	PUNCT
taxlaw-2824	370	3	theory	theory	PROPN
taxlaw-2824	370	4	910	910	NUM
taxlaw-2824	370	5	,	,	PUNCT
taxlaw-2824	370	6	920	920	NUM
taxlaw-2824	370	7	(	(	PUNCT
taxlaw-2824	370	8	2007	2007	NUM
taxlaw-2824	370	9	)	)	PUNCT
taxlaw-2824	370	10	;	;	PUNCT
taxlaw-2824	370	11	michael	michael	PROPN
taxlaw-2824	370	12	j.	j.	PROPN
taxlaw-2824	370	13	graetz	graetz	PROPN
taxlaw-2824	370	14	,	,	PUNCT
taxlaw-2824	370	15	taxing	tax	VERB
taxlaw-2824	370	16	international	international	ADJ
taxlaw-2824	370	17	income	income	NOUN
taxlaw-2824	370	18	:	:	PUNCT
taxlaw-2824	370	19	inadequate	inadequate	ADJ
taxlaw-2824	370	20	principles	principle	NOUN
taxlaw-2824	370	21	,	,	PUNCT
taxlaw-2824	370	22	outdated	outdated	ADJ
taxlaw-2824	370	23	concepts	concept	NOUN
taxlaw-2824	370	24	,	,	PUNCT
taxlaw-2824	370	25	and	and	CCONJ
taxlaw-2824	370	26	unsatisfactory	unsatisfactory	ADJ
taxlaw-2824	370	27	policies	policy	NOUN
taxlaw-2824	370	28	,	,	PUNCT
taxlaw-2824	370	29	26	26	NUM
taxlaw-2824	370	30	brook	brook	NOUN
taxlaw-2824	370	31	.	.	PUNCT
taxlaw-2824	371	1	j.	j.	PROPN
taxlaw-2824	371	2	int'l	int'l	PROPN
taxlaw-2824	371	3	l.	l.	PROPN
taxlaw-2824	371	4	1357	1357	NUM
taxlaw-2824	371	5	(	(	PUNCT
taxlaw-2824	371	6	2001	2001	NUM
taxlaw-2824	371	7	)	)	PUNCT
taxlaw-2824	371	8	;	;	PUNCT
taxlaw-2824	371	9	julie	julie	PROPN
taxlaw-2824	371	10	roin	roin	PROPN
taxlaw-2824	371	11	,	,	PUNCT
taxlaw-2824	371	12	competition	competition	NOUN
taxlaw-2824	371	13	and	and	CCONJ
taxlaw-2824	371	14	evasion	evasion	NOUN
taxlaw-2824	371	15	:	:	PUNCT
taxlaw-2824	371	16	another	another	DET
taxlaw-2824	371	17	perspective	perspective	NOUN
taxlaw-2824	371	18	on	on	ADP
taxlaw-2824	371	19	international	international	ADJ
taxlaw-2824	371	20	tax	tax	NOUN
taxlaw-2824	371	21	competition	competition	NOUN
taxlaw-2824	371	22	,	,	PUNCT
taxlaw-2824	372	1	89	89	NUM
taxlaw-2824	372	2	geo	geo	PROPN
taxlaw-2824	372	3	.	.	PUNCT
taxlaw-2824	372	4	l.j	l.j	PROPN
taxlaw-2824	372	5	.	.	PROPN
taxlaw-2824	373	1	543	543	NUM
taxlaw-2824	373	2	(	(	PUNCT
taxlaw-2824	373	3	2001	2001	NUM
taxlaw-2824	373	4	)	)	PUNCT
taxlaw-2824	373	5	.	.	PUNCT
taxlaw-2824	374	1	dean	dean	PROPN
taxlaw-2824	374	2	,	,	PUNCT
taxlaw-2824	374	3	for	for	ADP
taxlaw-2824	374	4	example	example	NOUN
taxlaw-2824	374	5	,	,	PUNCT
taxlaw-2824	374	6	questions	question	VERB
taxlaw-2824	374	7	the	the	DET
taxlaw-2824	374	8	emphasis	emphasis	NOUN
taxlaw-2824	374	9	on	on	ADP
taxlaw-2824	374	10	tax	tax	NOUN
taxlaw-2824	374	11	harmonization	harmonization	NOUN
taxlaw-2824	374	12	as	as	ADP
taxlaw-2824	374	13	the	the	DET
taxlaw-2824	374	14	solution	solution	NOUN
taxlaw-2824	374	15	for	for	SCONJ
taxlaw-2824	374	16	nations	nation	NOUN
taxlaw-2824	374	17	to	to	PART
taxlaw-2824	374	18	avoid	avoid	VERB
taxlaw-2824	374	19	international	international	ADJ
taxlaw-2824	374	20	tax	tax	NOUN
taxlaw-2824	374	21	conflicts	conflict	NOUN
taxlaw-2824	374	22	by	by	ADP
taxlaw-2824	374	23	becoming	become	VERB
taxlaw-2824	374	24	more	more	ADV
taxlaw-2824	374	25	alike	alike	ADV
taxlaw-2824	374	26	.	.	PUNCT
taxlaw-2824	375	1	see	see	VERB
taxlaw-2824	375	2	steven	steven	PROPN
taxlaw-2824	375	3	dean	dean	PROPN
taxlaw-2824	375	4	,	,	PUNCT
taxlaw-2824	375	5	more	more	ADJ
taxlaw-2824	375	6	cooperation	cooperation	NOUN
taxlaw-2824	375	7	,	,	PUNCT
taxlaw-2824	375	8	less	less	ADJ
taxlaw-2824	375	9	uniformity	uniformity	NOUN
taxlaw-2824	375	10	:	:	PUNCT
taxlaw-2824	375	11	tax	tax	NOUN
taxlaw-2824	375	12	deharmonization	deharmonization	NOUN
taxlaw-2824	375	13	and	and	CCONJ
taxlaw-2824	375	14	the	the	DET
taxlaw-2824	375	15	future	future	NOUN
taxlaw-2824	375	16	of	of	ADP
taxlaw-2824	375	17	the	the	DET
taxlaw-2824	375	18	international	international	ADJ
taxlaw-2824	375	19	tax	tax	NOUN
taxlaw-2824	375	20	regime	regime	NOUN
taxlaw-2824	375	21	,	,	PUNCT
taxlaw-2824	375	22	84	84	NUM
taxlaw-2824	375	23	tul	tul	NOUN
taxlaw-2824	375	24	.	.	PUNCT
taxlaw-2824	375	25	l.	l.	PROPN
taxlaw-2824	375	26	rev	rev	PROPN
taxlaw-2824	375	27	.	.	PROPN
taxlaw-2824	375	28	125	125	NUM
taxlaw-2824	375	29	,	,	PUNCT
taxlaw-2824	375	30	128–29	128–29	PROPN
taxlaw-2824	375	31	(	(	PUNCT
taxlaw-2824	375	32	2009	2009	NUM
taxlaw-2824	375	33	)	)	PUNCT
taxlaw-2824	375	34	.	.	PUNCT
taxlaw-2824	376	1	he	he	PRON
taxlaw-2824	376	2	subsequently	subsequently	ADV
taxlaw-2824	376	3	makes	make	VERB
taxlaw-2824	376	4	a	a	DET
taxlaw-2824	376	5	case	case	NOUN
taxlaw-2824	376	6	for	for	ADP
taxlaw-2824	376	7	deharmonization	deharmonization	NOUN
taxlaw-2824	376	8	—	—	PUNCT
taxlaw-2824	376	9	cooperation	cooperation	NOUN
taxlaw-2824	376	10	without	without	ADP
taxlaw-2824	376	11	uniformity	uniformity	NOUN
taxlaw-2824	376	12	—	—	PUNCT
taxlaw-2824	376	13	as	as	ADP
taxlaw-2824	376	14	a	a	DET
taxlaw-2824	376	15	viable	viable	ADJ
taxlaw-2824	376	16	alternative	alternative	NOUN
taxlaw-2824	376	17	.	.	PUNCT
taxlaw-2824	377	1	i	i	PRON
taxlaw-2824	377	2	d.	d.	PROPN
taxlaw-2824	377	3	2014	2014	NUM
taxlaw-2824	377	4	]	]	PUNCT
taxlaw-2824	378	1	the	the	DET
taxlaw-2824	378	2	intricacies	intricacy	NOUN
taxlaw-2824	378	3	of	of	ADP
taxlaw-2824	378	4	tax	tax	NOUN
taxlaw-2824	378	5	and	and	CCONJ
taxlaw-2824	378	6	globalization	globalization	NOUN
taxlaw-2824	378	7	223	223	NUM
taxlaw-2824	378	8	of	of	ADP
taxlaw-2824	378	9	one	one	NUM
taxlaw-2824	378	10	country	country	NOUN
taxlaw-2824	378	11	are	be	AUX
taxlaw-2824	378	12	passed	pass	VERB
taxlaw-2824	378	13	on	on	ADP
taxlaw-2824	378	14	to	to	ADP
taxlaw-2824	378	15	all	all	DET
taxlaw-2824	378	16	the	the	DET
taxlaw-2824	378	17	other	other	ADJ
taxlaw-2824	378	18	countries	country	NOUN
taxlaw-2824	378	19	.	.	PUNCT
taxlaw-2824	378	20	"	"	PUNCT
taxlaw-2824	379	1	67	67	NUM
taxlaw-2824	379	2	addressing	address	VERB
taxlaw-2824	379	3	the	the	DET
taxlaw-2824	379	4	broader	broad	ADJ
taxlaw-2824	379	5	implications	implication	NOUN
taxlaw-2824	379	6	of	of	ADP
taxlaw-2824	379	7	harmonization	harmonization	NOUN
taxlaw-2824	379	8	,	,	PUNCT
taxlaw-2824	379	9	other	other	ADJ
taxlaw-2824	379	10	scholars	scholar	NOUN
taxlaw-2824	379	11	have	have	AUX
taxlaw-2824	379	12	questioned	question	VERB
taxlaw-2824	379	13	the	the	DET
taxlaw-2824	379	14	legitimacy	legitimacy	NOUN
taxlaw-2824	379	15	of	of	ADP
taxlaw-2824	379	16	the	the	DET
taxlaw-2824	379	17	oecd	oecd	PROPN
taxlaw-2824	379	18	to	to	PART
taxlaw-2824	379	19	set	set	VERB
taxlaw-2824	379	20	the	the	DET
taxlaw-2824	379	21	tone	tone	NOUN
taxlaw-2824	379	22	,	,	PUNCT
taxlaw-2824	379	23	serve	serve	VERB
taxlaw-2824	379	24	as	as	ADP
taxlaw-2824	379	25	an	an	DET
taxlaw-2824	379	26	authority	authority	NOUN
taxlaw-2824	379	27	,	,	PUNCT
taxlaw-2824	379	28	and	and	CCONJ
taxlaw-2824	379	29	lead	lead	VERB
taxlaw-2824	379	30	worldwide	worldwide	ADJ
taxlaw-2824	379	31	initiatives	initiative	NOUN
taxlaw-2824	379	32	"	"	PUNCT
taxlaw-2824	379	33	when	when	SCONJ
taxlaw-2824	379	34	oecd	oecd	PROPN
taxlaw-2824	379	35	member	member	NOUN
taxlaw-2824	379	36	countries	country	NOUN
taxlaw-2824	379	37	represent	represent	VERB
taxlaw-2824	379	38	a	a	DET
taxlaw-2824	379	39	declining	decline	VERB
taxlaw-2824	379	40	share	share	NOUN
taxlaw-2824	379	41	of	of	ADP
taxlaw-2824	379	42	global	global	ADJ
taxlaw-2824	379	43	gross	gross	ADJ
taxlaw-2824	379	44	domestic	domestic	ADJ
taxlaw-2824	379	45	product	product	NOUN
taxlaw-2824	379	46	.	.	PUNCT
taxlaw-2824	380	1	"68	"68	NOUN
taxlaw-2824	380	2	finally	finally	ADV
taxlaw-2824	380	3	,	,	PUNCT
taxlaw-2824	380	4	although	although	SCONJ
taxlaw-2824	380	5	addressing	address	VERB
taxlaw-2824	380	6	tax	tax	NOUN
taxlaw-2824	380	7	competition	competition	NOUN
taxlaw-2824	380	8	has	have	AUX
taxlaw-2824	380	9	become	become	VERB
taxlaw-2824	380	10	a	a	DET
taxlaw-2824	380	11	high	high	ADJ
taxlaw-2824	380	12	priority	priority	NOUN
taxlaw-2824	380	13	in	in	ADP
taxlaw-2824	380	14	an	an	DET
taxlaw-2824	380	15	increasingly	increasingly	ADV
taxlaw-2824	380	16	globalized	globalized	ADJ
taxlaw-2824	380	17	world	world	NOUN
taxlaw-2824	380	18	,	,	PUNCT
taxlaw-2824	380	19	efforts	effort	NOUN
taxlaw-2824	380	20	by	by	ADP
taxlaw-2824	380	21	individual	individual	ADJ
taxlaw-2824	380	22	countries	country	NOUN
taxlaw-2824	380	23	to	to	PART
taxlaw-2824	380	24	strengthen	strengthen	VERB
taxlaw-2824	380	25	tax	tax	NOUN
taxlaw-2824	380	26	administration	administration	NOUN
taxlaw-2824	380	27	are	be	AUX
taxlaw-2824	380	28	no	no	ADV
taxlaw-2824	380	29	less	less	ADJ
taxlaw-2824	380	30	important.69	important.69	NOUN
taxlaw-2824	380	31	such	such	ADJ
taxlaw-2824	380	32	efforts	effort	NOUN
taxlaw-2824	380	33	,	,	PUNCT
taxlaw-2824	380	34	however	however	ADV
taxlaw-2824	380	35	,	,	PUNCT
taxlaw-2824	380	36	remain	remain	VERB
taxlaw-2824	380	37	largely	largely	ADV
taxlaw-2824	380	38	unrealized	unrealize	VERB
taxlaw-2824	380	39	,	,	PUNCT
taxlaw-2824	380	40	resulting	result	VERB
taxlaw-2824	380	41	in	in	ADP
taxlaw-2824	380	42	significant	significant	ADJ
taxlaw-2824	380	43	revenue	revenue	NOUN
taxlaw-2824	380	44	loss	loss	NOUN
taxlaw-2824	380	45	.	.	PUNCT
taxlaw-2824	381	1	senator	senator	PROPN
taxlaw-2824	381	2	levin	levin	PROPN
taxlaw-2824	381	3	,	,	PUNCT
taxlaw-2824	381	4	for	for	ADP
taxlaw-2824	381	5	example	example	NOUN
taxlaw-2824	381	6	,	,	PUNCT
taxlaw-2824	381	7	estimates	estimate	VERB
taxlaw-2824	381	8	that	that	SCONJ
taxlaw-2824	381	9	$	$	SYM
taxlaw-2824	381	10	4	4	NUM
taxlaw-2824	381	11	million	million	NUM
taxlaw-2824	381	12	per	per	ADP
taxlaw-2824	381	13	day	day	NOUN
taxlaw-2824	381	14	is	be	AUX
taxlaw-2824	381	15	lost	lose	VERB
taxlaw-2824	381	16	due	due	ADJ
taxlaw-2824	381	17	to	to	ADP
taxlaw-2824	381	18	u.s	u.s	PROPN
taxlaw-2824	381	19	.	.	PROPN
taxlaw-2824	381	20	corporate	corporate	ADJ
taxlaw-2824	381	21	tax	tax	NOUN
taxlaw-2824	381	22	avoidance,70	avoidance,70	NOUN
taxlaw-2824	381	23	while	while	SCONJ
taxlaw-2824	381	24	gravelle	gravelle	NOUN
taxlaw-2824	381	25	puts	put	VERB
taxlaw-2824	381	26	the	the	DET
taxlaw-2824	381	27	figure	figure	NOUN
taxlaw-2824	381	28	at	at	ADP
taxlaw-2824	381	29	$	$	SYM
taxlaw-2824	381	30	10	10	NUM
taxlaw-2824	381	31	to	to	PART
taxlaw-2824	381	32	$	$	SYM
taxlaw-2824	381	33	60	60	NUM
taxlaw-2824	381	34	billion	billion	NUM
taxlaw-2824	381	35	per	per	ADP
taxlaw-2824	381	36	year.71	year.71	NOUN
taxlaw-2824	381	37	iv	iv	NUM
taxlaw-2824	381	38	.	.	PUNCT
taxlaw-2824	381	39	trends	trend	NOUN
taxlaw-2824	381	40	of	of	ADP
taxlaw-2824	381	41	convergence	convergence	NOUN
taxlaw-2824	381	42	and	and	CCONJ
taxlaw-2824	381	43	divergence	divergence	NOUN
taxlaw-2824	381	44	in	in	ADP
taxlaw-2824	381	45	an	an	DET
taxlaw-2824	381	46	interdependent	interdependent	ADJ
taxlaw-2824	381	47	world	world	NOUN
taxlaw-2824	381	48	as	as	SCONJ
taxlaw-2824	381	49	nations	nation	NOUN
taxlaw-2824	381	50	draw	draw	VERB
taxlaw-2824	381	51	closer	close	ADV
taxlaw-2824	381	52	—	—	PUNCT
taxlaw-2824	381	53	either	either	CCONJ
taxlaw-2824	381	54	intentionally	intentionally	ADV
taxlaw-2824	381	55	or	or	CCONJ
taxlaw-2824	381	56	unintentionally	unintentionally	ADV
taxlaw-2824	381	57	—	—	PUNCT
taxlaw-2824	381	58	toward	toward	ADP
taxlaw-2824	381	59	an	an	DET
taxlaw-2824	381	60	allinclusive	allinclusive	ADJ
taxlaw-2824	381	61	,	,	PUNCT
taxlaw-2824	381	62	homogenous	homogenous	ADJ
taxlaw-2824	381	63	world	world	NOUN
taxlaw-2824	381	64	,	,	PUNCT
taxlaw-2824	381	65	globalization	globalization	NOUN
taxlaw-2824	381	66	can	can	AUX
taxlaw-2824	381	67	be	be	AUX
taxlaw-2824	381	68	understood	understand	VERB
taxlaw-2824	381	69	to	to	PART
taxlaw-2824	381	70	lead	lead	VERB
taxlaw-2824	381	71	inevitably	inevitably	ADV
taxlaw-2824	381	72	to	to	ADP
taxlaw-2824	381	73	convergence	convergence	NOUN
taxlaw-2824	381	74	of	of	ADP
taxlaw-2824	381	75	national	national	ADJ
taxlaw-2824	381	76	identities	identity	NOUN
taxlaw-2824	381	77	and	and	CCONJ
taxlaw-2824	381	78	policies	policy	NOUN
taxlaw-2824	381	79	.	.	PUNCT
taxlaw-2824	382	1	72	72	NUM
taxlaw-2824	382	2	in	in	ADP
taxlaw-2824	382	3	this	this	DET
taxlaw-2824	382	4	light	light	NOUN
taxlaw-2824	382	5	,	,	PUNCT
taxlaw-2824	382	6	globalization	globalization	NOUN
taxlaw-2824	382	7	is	be	AUX
taxlaw-2824	382	8	complemented	complement	VERB
taxlaw-2824	382	9	by	by	ADP
taxlaw-2824	382	10	a	a	DET
taxlaw-2824	382	11	unified	unified	ADJ
taxlaw-2824	382	12	approach	approach	NOUN
taxlaw-2824	382	13	to	to	ADP
taxlaw-2824	382	14	taxation	taxation	NOUN
taxlaw-2824	382	15	that	that	PRON
taxlaw-2824	382	16	transcends	transcend	VERB
taxlaw-2824	382	17	national	national	ADJ
taxlaw-2824	382	18	boundaries	boundary	NOUN
taxlaw-2824	382	19	and	and	CCONJ
taxlaw-2824	382	20	jurisdictions.73	jurisdictions.73	VERB
taxlaw-2824	382	21	the	the	DET
taxlaw-2824	382	22	area	area	NOUN
taxlaw-2824	382	23	of	of	ADP
taxlaw-2824	382	24	corporate	corporate	ADJ
taxlaw-2824	382	25	taxation	taxation	NOUN
taxlaw-2824	382	26	is	be	AUX
taxlaw-2824	382	27	a	a	DET
taxlaw-2824	382	28	good	good	ADJ
taxlaw-2824	382	29	example	example	NOUN
taxlaw-2824	382	30	of	of	ADP
taxlaw-2824	382	31	such	such	ADJ
taxlaw-2824	382	32	convergence	convergence	NOUN
taxlaw-2824	382	33	.	.	PUNCT
taxlaw-2824	383	1	67	67	NUM
taxlaw-2824	383	2	tanzi	tanzi	PROPN
taxlaw-2824	383	3	,	,	PUNCT
taxlaw-2824	383	4	supra	supra	PROPN
taxlaw-2824	383	5	note	note	PROPN
taxlaw-2824	383	6	25	25	NUM
taxlaw-2824	383	7	,	,	PUNCT
taxlaw-2824	383	8	at	at	ADP
taxlaw-2824	383	9	10	10	NUM
taxlaw-2824	383	10	(	(	PUNCT
taxlaw-2824	383	11	adding	add	VERB
taxlaw-2824	383	12	that	that	SCONJ
taxlaw-2824	383	13	:	:	PUNCT
taxlaw-2824	383	14	"	"	PUNCT
taxlaw-2824	383	15	therefore	therefore	ADV
taxlaw-2824	383	16	fiscal	fiscal	ADJ
taxlaw-2824	383	17	harmonisation	harmonisation	NOUN
taxlaw-2824	383	18	has	have	VERB
taxlaw-2824	383	19	to	to	PART
taxlaw-2824	383	20	be	be	AUX
taxlaw-2824	383	21	considered	consider	VERB
taxlaw-2824	383	22	carefully	carefully	ADV
taxlaw-2824	383	23	.	.	PUNCT
taxlaw-2824	383	24	"	"	PUNCT
taxlaw-2824	383	25	)	)	PUNCT
taxlaw-2824	383	26	.	.	PUNCT
taxlaw-2824	384	1	68	68	NUM
taxlaw-2824	384	2	christians	christian	NOUN
taxlaw-2824	384	3	,	,	PUNCT
taxlaw-2824	384	4	supra	supra	PROPN
taxlaw-2824	384	5	note	note	PROPN
taxlaw-2824	384	6	64	64	NUM
taxlaw-2824	384	7	,	,	PUNCT
taxlaw-2824	384	8	at	at	ADP
taxlaw-2824	384	9	33–34	33–34	NUM
taxlaw-2824	384	10	.	.	PUNCT
taxlaw-2824	384	11	69	69	NUM
taxlaw-2824	384	12	for	for	ADP
taxlaw-2824	384	13	an	an	DET
taxlaw-2824	384	14	interesting	interesting	ADJ
taxlaw-2824	384	15	discussion	discussion	NOUN
taxlaw-2824	384	16	that	that	PRON
taxlaw-2824	384	17	considers	consider	VERB
taxlaw-2824	384	18	tax	tax	NOUN
taxlaw-2824	384	19	administration	administration	NOUN
taxlaw-2824	384	20	an	an	DET
taxlaw-2824	384	21	integral	integral	ADJ
taxlaw-2824	384	22	part	part	NOUN
taxlaw-2824	384	23	of	of	ADP
taxlaw-2824	384	24	nations	nation	NOUN
taxlaw-2824	384	25	’	'	PUNCT
taxlaw-2824	384	26	tax	tax	NOUN
taxlaw-2824	384	27	mix	mix	NOUN
taxlaw-2824	384	28	,	,	PUNCT
taxlaw-2824	384	29	see	see	VERB
taxlaw-2824	384	30	generally	generally	ADV
taxlaw-2824	384	31	dean	dean	ADJ
taxlaw-2824	384	32	,	,	PUNCT
taxlaw-2824	384	33	supra	supra	PROPN
taxlaw-2824	384	34	note	note	NOUN
taxlaw-2824	384	35	66	66	NUM
taxlaw-2824	384	36	.	.	PUNCT
taxlaw-2824	385	1	see	see	VERB
taxlaw-2824	385	2	also	also	ADV
taxlaw-2824	385	3	assaf	assaf	PROPN
taxlaw-2824	385	4	likhovski	likhovski	PROPN
taxlaw-2824	385	5	,	,	PUNCT
taxlaw-2824	385	6	is	be	AUX
taxlaw-2824	385	7	tax	tax	NOUN
taxlaw-2824	385	8	law	law	NOUN
taxlaw-2824	385	9	culturally	culturally	ADV
taxlaw-2824	385	10	specific	specific	ADJ
taxlaw-2824	385	11	?	?	PUNCT
taxlaw-2824	386	1	lessons	lesson	NOUN
taxlaw-2824	386	2	from	from	ADP
taxlaw-2824	386	3	the	the	DET
taxlaw-2824	386	4	history	history	NOUN
taxlaw-2824	386	5	of	of	ADP
taxlaw-2824	386	6	income	income	NOUN
taxlaw-2824	386	7	tax	tax	NOUN
taxlaw-2824	386	8	law	law	NOUN
taxlaw-2824	386	9	in	in	ADP
taxlaw-2824	386	10	mandatory	mandatory	ADJ
taxlaw-2824	386	11	palestine	palestine	NOUN
taxlaw-2824	386	12	,	,	PUNCT
taxlaw-2824	386	13	11	11	NUM
taxlaw-2824	386	14	theoretical	theoretical	ADJ
taxlaw-2824	386	15	inquiries	inquiry	NOUN
taxlaw-2824	386	16	law	law	NOUN
taxlaw-2824	386	17	725	725	NUM
taxlaw-2824	386	18	(	(	PUNCT
taxlaw-2824	386	19	2010	2010	NUM
taxlaw-2824	386	20	)	)	PUNCT
taxlaw-2824	386	21	(	(	PUNCT
taxlaw-2824	386	22	exploring	explore	VERB
taxlaw-2824	386	23	history	history	NOUN
taxlaw-2824	386	24	preand	preand	NOUN
taxlaw-2824	386	25	post	post	NOUN
taxlaw-2824	386	26	-	-	NOUN
taxlaw-2824	386	27	enactment	enactment	NOUN
taxlaw-2824	386	28	of	of	ADP
taxlaw-2824	386	29	britain	britain	PROPN
taxlaw-2824	386	30	’s	’s	PART
taxlaw-2824	386	31	model	model	PROPN
taxlaw-2824	386	32	income	income	NOUN
taxlaw-2824	386	33	tax	tax	NOUN
taxlaw-2824	386	34	ordinance	ordinance	NOUN
taxlaw-2824	386	35	in	in	ADP
taxlaw-2824	386	36	palestine	palestine	PROPN
taxlaw-2824	386	37	after	after	ADP
taxlaw-2824	386	38	world	world	PROPN
taxlaw-2824	386	39	war	war	PROPN
taxlaw-2824	386	40	ii	ii	PROPN
taxlaw-2824	386	41	and	and	CCONJ
taxlaw-2824	386	42	highlighting	highlight	VERB
taxlaw-2824	386	43	the	the	DET
taxlaw-2824	386	44	key	key	ADJ
taxlaw-2824	386	45	role	role	NOUN
taxlaw-2824	386	46	tax	tax	NOUN
taxlaw-2824	386	47	administrations	administration	NOUN
taxlaw-2824	386	48	played	play	VERB
taxlaw-2824	386	49	in	in	ADP
taxlaw-2824	386	50	that	that	DET
taxlaw-2824	386	51	context	context	NOUN
taxlaw-2824	386	52	)	)	PUNCT
taxlaw-2824	386	53	.	.	PUNCT
taxlaw-2824	387	1	likhovski	likhovski	PROPN
taxlaw-2824	387	2	explains	explain	VERB
taxlaw-2824	387	3	that	that	SCONJ
taxlaw-2824	387	4	many	many	ADJ
taxlaw-2824	387	5	discretionary	discretionary	ADJ
taxlaw-2824	387	6	compromises	compromise	NOUN
taxlaw-2824	387	7	were	be	AUX
taxlaw-2824	387	8	made	make	VERB
taxlaw-2824	387	9	in	in	ADP
taxlaw-2824	387	10	adapting	adapt	VERB
taxlaw-2824	387	11	the	the	DET
taxlaw-2824	387	12	income	income	NOUN
taxlaw-2824	387	13	tax	tax	NOUN
taxlaw-2824	387	14	,	,	PUNCT
taxlaw-2824	387	15	for	for	ADP
taxlaw-2824	387	16	example	example	NOUN
taxlaw-2824	387	17	in	in	ADP
taxlaw-2824	387	18	the	the	DET
taxlaw-2824	387	19	treatment	treatment	NOUN
taxlaw-2824	387	20	of	of	ADP
taxlaw-2824	387	21	tax	tax	NOUN
taxlaw-2824	387	22	evasion	evasion	NOUN
taxlaw-2824	387	23	.	.	PUNCT
taxlaw-2824	388	1	i	i	PRON
taxlaw-2824	388	2	d.	d.	PROPN
taxlaw-2824	388	3	at	at	ADP
taxlaw-2824	388	4	757	757	PROPN
taxlaw-2824	388	5	.	.	PUNCT
taxlaw-2824	389	1	in	in	ADP
taxlaw-2824	389	2	the	the	DET
taxlaw-2824	389	3	report	report	NOUN
taxlaw-2824	389	4	for	for	ADP
taxlaw-2824	389	5	1942	1942	NUM
taxlaw-2824	389	6	-	-	SYM
taxlaw-2824	389	7	43	43	NUM
taxlaw-2824	389	8	,	,	PUNCT
taxlaw-2824	389	9	the	the	DET
taxlaw-2824	389	10	commissioner	commissioner	NOUN
taxlaw-2824	389	11	noted	note	VERB
taxlaw-2824	389	12	that	that	SCONJ
taxlaw-2824	389	13	evasion	evasion	NOUN
taxlaw-2824	389	14	was	be	AUX
taxlaw-2824	389	15	fairly	fairly	ADV
taxlaw-2824	389	16	widespread	widespread	ADJ
taxlaw-2824	389	17	,	,	PUNCT
taxlaw-2824	389	18	but	but	CCONJ
taxlaw-2824	389	19	“	"	PUNCT
taxlaw-2824	389	20	having	have	VERB
taxlaw-2824	389	21	regard	regard	NOUN
taxlaw-2824	389	22	to	to	ADP
taxlaw-2824	389	23	the	the	DET
taxlaw-2824	389	24	fact	fact	NOUN
taxlaw-2824	389	25	that	that	SCONJ
taxlaw-2824	389	26	income	income	NOUN
taxlaw-2824	389	27	tax	tax	NOUN
taxlaw-2824	389	28	has	have	AUX
taxlaw-2824	389	29	been	be	AUX
taxlaw-2824	389	30	but	but	CCONJ
taxlaw-2824	389	31	recently	recently	ADV
taxlaw-2824	389	32	introduced	introduce	VERB
taxlaw-2824	389	33	in	in	ADP
taxlaw-2824	389	34	palestine	palestine	PROPN
taxlaw-2824	389	35	,	,	PUNCT
taxlaw-2824	389	36	it	it	PRON
taxlaw-2824	389	37	was	be	AUX
taxlaw-2824	389	38	decided	decide	VERB
taxlaw-2824	389	39	,	,	PUNCT
taxlaw-2824	389	40	as	as	ADP
taxlaw-2824	389	41	a	a	DET
taxlaw-2824	389	42	matter	matter	NOUN
taxlaw-2824	389	43	of	of	ADP
taxlaw-2824	389	44	policy	policy	NOUN
taxlaw-2824	389	45	,	,	PUNCT
taxlaw-2824	389	46	not	not	PART
taxlaw-2824	389	47	to	to	PART
taxlaw-2824	389	48	take	take	VERB
taxlaw-2824	389	49	any	any	DET
taxlaw-2824	389	50	action	action	NOUN
taxlaw-2824	389	51	[	[	X
taxlaw-2824	389	52	by	by	ADP
taxlaw-2824	389	53	imposing	impose	VERB
taxlaw-2824	389	54	]	]	PUNCT
taxlaw-2824	389	55	.	.	PUNCT
taxlaw-2824	389	56	.	.	PUNCT
taxlaw-2824	389	57	.	.	PUNCT
taxlaw-2824	390	1	penalties	penalty	NOUN
taxlaw-2824	390	2	for	for	ADP
taxlaw-2824	390	3	the	the	DET
taxlaw-2824	390	4	making	making	NOUN
taxlaw-2824	390	5	of	of	ADP
taxlaw-2824	390	6	incorrect	incorrect	ADJ
taxlaw-2824	390	7	returns	return	NOUN
taxlaw-2824	390	8	and	and	CCONJ
taxlaw-2824	390	9	fraudulent	fraudulent	ADJ
taxlaw-2824	390	10	acts	act	NOUN
taxlaw-2824	390	11	.	.	PUNCT
taxlaw-2824	390	12	”	"	PUNCT
taxlaw-2824	391	1	i	i	PRON
taxlaw-2824	391	2	d.	d.	PROPN
taxlaw-2824	391	3	70	70	NUM
taxlaw-2824	391	4	see	see	VERB
taxlaw-2824	391	5	159	159	NUM
taxlaw-2824	391	6	cong	cong	NOUN
taxlaw-2824	391	7	.	.	PUNCT
taxlaw-2824	392	1	rec	rec	PROPN
taxlaw-2824	392	2	.	.	PUNCT
taxlaw-2824	393	1	s6658	s6658	PROPN
taxlaw-2824	393	2	(	(	PUNCT
taxlaw-2824	393	3	daily	daily	PROPN
taxlaw-2824	393	4	ed	ed	NOUN
taxlaw-2824	393	5	.	.	PUNCT
taxlaw-2824	394	1	sept	sept	PROPN
taxlaw-2824	394	2	.	.	PROPN
taxlaw-2824	394	3	19	19	NUM
taxlaw-2824	394	4	,	,	PUNCT
taxlaw-2824	394	5	2013	2013	NUM
taxlaw-2824	394	6	)	)	PUNCT
taxlaw-2824	394	7	(	(	PUNCT
taxlaw-2824	394	8	statement	statement	NOUN
taxlaw-2824	394	9	of	of	ADP
taxlaw-2824	394	10	sen	sen	PROPN
taxlaw-2824	394	11	.	.	PROPN
taxlaw-2824	394	12	levin	levin	PROPN
taxlaw-2824	394	13	)	)	PUNCT
taxlaw-2824	394	14	.	.	PUNCT
taxlaw-2824	395	1	for	for	ADP
taxlaw-2824	395	2	an	an	DET
taxlaw-2824	395	3	informative	informative	ADJ
taxlaw-2824	395	4	discussion	discussion	NOUN
taxlaw-2824	395	5	of	of	ADP
taxlaw-2824	395	6	corporate	corporate	ADJ
taxlaw-2824	395	7	tax	tax	NOUN
taxlaw-2824	395	8	avoidance	avoidance	NOUN
taxlaw-2824	395	9	estimates	estimate	NOUN
taxlaw-2824	395	10	,	,	PUNCT
taxlaw-2824	395	11	see	see	VERB
taxlaw-2824	395	12	,	,	PUNCT
taxlaw-2824	395	13	e.g.	e.g.	ADV
taxlaw-2824	395	14	,	,	PUNCT
taxlaw-2824	395	15	senate	senate	PROPN
taxlaw-2824	395	16	floor	floor	NOUN
taxlaw-2824	395	17	statement	statement	NOUN
taxlaw-2824	395	18	on	on	ADP
taxlaw-2824	395	19	introducing	introduce	VERB
taxlaw-2824	395	20	the	the	DET
taxlaw-2824	395	21	stop	stop	NOUN
taxlaw-2824	395	22	tax	tax	NOUN
taxlaw-2824	395	23	haven	haven	NOUN
taxlaw-2824	395	24	abuse	abuse	PROPN
taxlaw-2824	395	25	act	act	PROPN
taxlaw-2824	395	26	,	,	PUNCT
taxlaw-2824	395	27	sen	sen	PROPN
taxlaw-2824	395	28	.	.	PROPN
taxlaw-2824	395	29	carl	carl	PROPN
taxlaw-2824	395	30	levin	levin	PROPN
taxlaw-2824	395	31	(	(	PUNCT
taxlaw-2824	395	32	sept	sept	PROPN
taxlaw-2824	395	33	.	.	PROPN
taxlaw-2824	395	34	19	19	NUM
taxlaw-2824	395	35	,	,	PUNCT
taxlaw-2824	395	36	2013	2013	NUM
taxlaw-2824	395	37	)	)	PUNCT
taxlaw-2824	395	38	,	,	PUNCT
taxlaw-2824	395	39	available	available	ADJ
taxlaw-2824	395	40	at	at	ADP
taxlaw-2824	395	41	http://www.levin.senate.gov/newsroom/speeches/speech/senate-floor-statement-on-introducing-the-stop-taxhaven-abuse-act	http://www.levin.senate.gov/newsroom/speeches/speech/senate-floor-statement-on-introducing-the-stop-taxhaven-abuse-act	NOUN
taxlaw-2824	395	42	.	.	PUNCT
taxlaw-2824	396	1	71	71	NUM
taxlaw-2824	396	2	gravelle	gravelle	NOUN
taxlaw-2824	396	3	,	,	PUNCT
taxlaw-2824	396	4	supra	supra	PROPN
taxlaw-2824	396	5	note	note	PROPN
taxlaw-2824	396	6	65	65	NUM
taxlaw-2824	396	7	,	,	PUNCT
taxlaw-2824	396	8	at	at	ADP
taxlaw-2824	396	9	16–19	16–19	NUM
taxlaw-2824	396	10	(	(	PUNCT
taxlaw-2824	396	11	discussing	discuss	VERB
taxlaw-2824	396	12	empirical	empirical	ADJ
taxlaw-2824	396	13	literature	literature	NOUN
taxlaw-2824	396	14	and	and	CCONJ
taxlaw-2824	396	15	indicating	indicate	VERB
taxlaw-2824	396	16	that	that	SCONJ
taxlaw-2824	396	17	estimates	estimate	NOUN
taxlaw-2824	396	18	on	on	ADP
taxlaw-2824	396	19	the	the	DET
taxlaw-2824	396	20	revenue	revenue	NOUN
taxlaw-2824	396	21	loss	loss	NOUN
taxlaw-2824	396	22	caused	cause	VERB
taxlaw-2824	396	23	by	by	ADP
taxlaw-2824	396	24	corporate	corporate	ADJ
taxlaw-2824	396	25	tax	tax	NOUN
taxlaw-2824	396	26	avoidance	avoidance	NOUN
taxlaw-2824	396	27	significantly	significantly	ADV
taxlaw-2824	396	28	vary	vary	VERB
taxlaw-2824	396	29	)	)	PUNCT
taxlaw-2824	396	30	.	.	PUNCT
taxlaw-2824	397	1	gravelle	gravelle	PROPN
taxlaw-2824	397	2	also	also	ADV
taxlaw-2824	397	3	includes	include	VERB
taxlaw-2824	397	4	tables	table	NOUN
taxlaw-2824	397	5	showing	show	VERB
taxlaw-2824	397	6	the	the	DET
taxlaw-2824	397	7	percentage	percentage	NOUN
taxlaw-2824	397	8	of	of	ADP
taxlaw-2824	397	9	u.s	u.s	PROPN
taxlaw-2824	397	10	.	.	PROPN
taxlaw-2824	397	11	profits	profit	NOUN
taxlaw-2824	397	12	as	as	ADP
taxlaw-2824	397	13	a	a	DET
taxlaw-2824	397	14	percentage	percentage	NOUN
taxlaw-2824	397	15	of	of	ADP
taxlaw-2824	397	16	foreign	foreign	ADJ
taxlaw-2824	397	17	gdp	gdp	NOUN
taxlaw-2824	397	18	.	.	PUNCT
taxlaw-2824	398	1	i	i	PRON
taxlaw-2824	398	2	d.	d.	PROPN
taxlaw-2824	398	3	at	at	ADP
taxlaw-2824	398	4	14–15	14–15	NUM
taxlaw-2824	398	5	.	.	PUNCT
taxlaw-2824	399	1	for	for	ADP
taxlaw-2824	399	2	example	example	NOUN
taxlaw-2824	399	3	,	,	PUNCT
taxlaw-2824	399	4	in	in	ADP
taxlaw-2824	399	5	bermuda	bermuda	NOUN
taxlaw-2824	399	6	,	,	PUNCT
taxlaw-2824	399	7	such	such	ADJ
taxlaw-2824	399	8	profits	profit	NOUN
taxlaw-2824	399	9	amounted	amount	VERB
taxlaw-2824	399	10	to	to	ADP
taxlaw-2824	399	11	an	an	DET
taxlaw-2824	399	12	astounding	astounding	ADJ
taxlaw-2824	399	13	646	646	NUM
taxlaw-2824	399	14	%	%	NOUN
taxlaw-2824	399	15	of	of	ADP
taxlaw-2824	399	16	the	the	DET
taxlaw-2824	399	17	country	country	NOUN
taxlaw-2824	399	18	’s	’s	PART
taxlaw-2824	399	19	gdp	gdp	NOUN
taxlaw-2824	399	20	in	in	ADP
taxlaw-2824	399	21	2008	2008	NUM
taxlaw-2824	399	22	,	,	PUNCT
taxlaw-2824	399	23	indicating	indicate	VERB
taxlaw-2824	399	24	that	that	SCONJ
taxlaw-2824	399	25	"	"	PUNCT
taxlaw-2824	399	26	profits	profit	NOUN
taxlaw-2824	399	27	[	[	X
taxlaw-2824	399	28	were	be	AUX
taxlaw-2824	399	29	not	not	PART
taxlaw-2824	399	30	derived	derive	VERB
taxlaw-2824	399	31	]	]	PUNCT
taxlaw-2824	399	32	from	from	ADP
taxlaw-2824	399	33	economic	economic	ADJ
taxlaw-2824	399	34	motives	motive	NOUN
taxlaw-2824	399	35	related	relate	VERB
taxlaw-2824	399	36	to	to	ADP
taxlaw-2824	399	37	productive	productive	ADJ
taxlaw-2824	399	38	inputs	input	NOUN
taxlaw-2824	399	39	or	or	CCONJ
taxlaw-2824	399	40	markets	market	NOUN
taxlaw-2824	399	41	,	,	PUNCT
taxlaw-2824	399	42	but	but	CCONJ
taxlaw-2824	399	43	rather	rather	ADV
taxlaw-2824	399	44	reflect	reflect	VERB
taxlaw-2824	399	45	income	income	NOUN
taxlaw-2824	399	46	easily	easily	ADV
taxlaw-2824	399	47	transferred	transfer	VERB
taxlaw-2824	399	48	to	to	ADP
taxlaw-2824	399	49	low	low	ADJ
taxlaw-2824	399	50	-	-	PUNCT
taxlaw-2824	399	51	tax	tax	NOUN
taxlaw-2824	399	52	jurisdictions	jurisdiction	NOUN
taxlaw-2824	399	53	.	.	PUNCT
taxlaw-2824	399	54	"	"	PUNCT
taxlaw-2824	400	1	i	i	PRON
taxlaw-2824	400	2	d.	d.	PROPN
taxlaw-2824	400	3	at	at	ADP
taxlaw-2824	400	4	15	15	NUM
taxlaw-2824	400	5	.	.	PUNCT
taxlaw-2824	400	6	72	72	NUM
taxlaw-2824	400	7	see	see	VERB
taxlaw-2824	400	8	,	,	PUNCT
taxlaw-2824	400	9	e.g.	e.g.	ADV
taxlaw-2824	400	10	,	,	PUNCT
taxlaw-2824	400	11	james	james	PROPN
taxlaw-2824	400	12	,	,	PUNCT
taxlaw-2824	400	13	supra	supra	PROPN
taxlaw-2824	400	14	note	note	PROPN
taxlaw-2824	400	15	56	56	NUM
taxlaw-2824	400	16	,	,	PUNCT
taxlaw-2824	400	17	at	at	ADP
taxlaw-2824	400	18	475	475	NUM
taxlaw-2824	400	19	(	(	PUNCT
taxlaw-2824	400	20	"	"	PUNCT
taxlaw-2824	400	21	notwithstanding	notwithstanding	ADP
taxlaw-2824	400	22	a	a	DET
taxlaw-2824	400	23	wide	wide	ADJ
taxlaw-2824	400	24	divergence	divergence	NOUN
taxlaw-2824	400	25	in	in	ADP
taxlaw-2824	400	26	government	government	NOUN
taxlaw-2824	400	27	and	and	CCONJ
taxlaw-2824	400	28	institutional	institutional	ADJ
taxlaw-2824	400	29	structures	structure	NOUN
taxlaw-2824	400	30	,	,	PUNCT
taxlaw-2824	400	31	electoral	electoral	ADJ
taxlaw-2824	400	32	systems	system	NOUN
taxlaw-2824	400	33	,	,	PUNCT
taxlaw-2824	400	34	and	and	CCONJ
taxlaw-2824	400	35	social	social	ADJ
taxlaw-2824	400	36	political	political	ADJ
taxlaw-2824	400	37	values	value	NOUN
taxlaw-2824	400	38	,	,	PUNCT
taxlaw-2824	400	39	there	there	PRON
taxlaw-2824	400	40	has	have	AUX
taxlaw-2824	400	41	often	often	ADV
taxlaw-2824	400	42	been	be	AUX
taxlaw-2824	400	43	a	a	DET
taxlaw-2824	400	44	convergence	convergence	NOUN
taxlaw-2824	400	45	of	of	ADP
taxlaw-2824	400	46	tax	tax	NOUN
taxlaw-2824	400	47	systems	system	NOUN
taxlaw-2824	400	48	in	in	ADP
taxlaw-2824	400	49	western	western	ADJ
taxlaw-2824	400	50	democracies	democracy	NOUN
taxlaw-2824	400	51	.	.	PUNCT
taxlaw-2824	400	52	"	"	PUNCT
taxlaw-2824	400	53	)	)	PUNCT
taxlaw-2824	400	54	;	;	PUNCT
taxlaw-2824	400	55	oecd	oecd	PROPN
taxlaw-2824	400	56	,	,	PUNCT
taxlaw-2824	400	57	supra	supra	PROPN
taxlaw-2824	400	58	note	note	PROPN
taxlaw-2824	400	59	35	35	NUM
taxlaw-2824	400	60	,	,	PUNCT
taxlaw-2824	400	61	at	at	ADP
taxlaw-2824	400	62	3	3	NUM
taxlaw-2824	400	63	(	(	PUNCT
taxlaw-2824	400	64	"	"	PUNCT
taxlaw-2824	400	65	[	[	X
taxlaw-2824	400	66	d]espite	d]espite	X
taxlaw-2824	400	67	there	there	PRON
taxlaw-2824	400	68	being	be	AUX
taxlaw-2824	400	69	34	34	NUM
taxlaw-2824	400	70	countries	country	NOUN
taxlaw-2824	400	71	in	in	ADP
taxlaw-2824	400	72	the	the	DET
taxlaw-2824	400	73	oecd	oecd	PROPN
taxlaw-2824	400	74	,	,	PUNCT
taxlaw-2824	400	75	trends	trend	NOUN
taxlaw-2824	400	76	in	in	ADP
taxlaw-2824	400	77	tax	tax	NOUN
taxlaw-2824	400	78	rates	rate	NOUN
taxlaw-2824	400	79	and	and	CCONJ
taxlaw-2824	400	80	burdens	burden	NOUN
taxlaw-2824	400	81	show	show	VERB
taxlaw-2824	400	82	more	more	ADJ
taxlaw-2824	400	83	common	common	ADJ
taxlaw-2824	400	84	themes	theme	NOUN
taxlaw-2824	400	85	than	than	ADP
taxlaw-2824	400	86	differences	difference	NOUN
taxlaw-2824	400	87	.	.	PUNCT
taxlaw-2824	400	88	"	"	PUNCT
taxlaw-2824	400	89	)	)	PUNCT
taxlaw-2824	400	90	.	.	PUNCT
taxlaw-2824	401	1	73	73	NUM
taxlaw-2824	401	2	see	see	VERB
taxlaw-2824	401	3	,	,	PUNCT
taxlaw-2824	401	4	e.g.	e.g.	ADV
taxlaw-2824	401	5	,	,	PUNCT
taxlaw-2824	401	6	reuven	reuven	PROPN
taxlaw-2824	401	7	s.	s.	PROPN
taxlaw-2824	401	8	avi	avi	PROPN
taxlaw-2824	401	9	-	-	PUNCT
taxlaw-2824	401	10	yonah	yonah	ADJ
taxlaw-2824	401	11	,	,	PUNCT
taxlaw-2824	401	12	international	international	ADJ
taxlaw-2824	401	13	tax	tax	NOUN
taxlaw-2824	401	14	as	as	ADP
taxlaw-2824	401	15	international	international	ADJ
taxlaw-2824	401	16	law	law	NOUN
taxlaw-2824	401	17	:	:	PUNCT
taxlaw-2824	401	18	an	an	DET
taxlaw-2824	401	19	analysis	analysis	NOUN
taxlaw-2824	401	20	of	of	ADP
taxlaw-2824	401	21	the	the	DET
taxlaw-2824	401	22	international	international	ADJ
taxlaw-2824	401	23	tax	tax	NOUN
taxlaw-2824	401	24	regime	regime	NOUN
taxlaw-2824	401	25	1	1	NUM
taxlaw-2824	401	26	(	(	PUNCT
taxlaw-2824	401	27	2007	2007	NUM
taxlaw-2824	401	28	)	)	PUNCT
taxlaw-2824	401	29	(	(	PUNCT
taxlaw-2824	401	30	"	"	PUNCT
taxlaw-2824	401	31	[	[	X
taxlaw-2824	401	32	a	a	X
taxlaw-2824	401	33	]	]	X
taxlaw-2824	401	34	coherent	coherent	ADJ
taxlaw-2824	401	35	international	international	ADJ
taxlaw-2824	401	36	tax	tax	NOUN
taxlaw-2824	401	37	regime	regime	NOUN
taxlaw-2824	401	38	exists	exist	VERB
taxlaw-2824	401	39	,	,	PUNCT
taxlaw-2824	401	40	embodied	embody	VERB
taxlaw-2824	401	41	in	in	ADP
taxlaw-2824	401	42	both	both	CCONJ
taxlaw-2824	401	43	the	the	DET
taxlaw-2824	401	44	tax	tax	NOUN
taxlaw-2824	401	45	treaty	treaty	NOUN
taxlaw-2824	401	46	network	network	NOUN
taxlaw-2824	401	47	and	and	CCONJ
taxlaw-2824	401	48	in	in	ADP
taxlaw-2824	401	49	domestic	domestic	ADJ
taxlaw-2824	401	50	laws	law	NOUN
taxlaw-2824	401	51	,	,	PUNCT
taxlaw-2824	401	52	and	and	CCONJ
taxlaw-2824	401	53	that	that	SCONJ
taxlaw-2824	401	54	it	it	PRON
taxlaw-2824	401	55	forms	form	VERB
taxlaw-2824	401	56	a	a	DET
taxlaw-2824	401	57	significant	significant	ADJ
taxlaw-2824	401	58	part	part	NOUN
taxlaw-2824	401	59	of	of	ADP
taxlaw-2824	401	60	international	international	ADJ
taxlaw-2824	401	61	law	law	NOUN
taxlaw-2824	401	62	.	.	PUNCT
taxlaw-2824	401	63	.	.	PUNCT
taxlaw-2824	401	64	.	.	PUNCT
taxlaw-2824	402	1	the	the	DET
taxlaw-2824	402	2	practical	practical	ADJ
taxlaw-2824	402	3	implication	implication	NOUN
taxlaw-2824	402	4	is	be	AUX
taxlaw-2824	402	5	that	that	SCONJ
taxlaw-2824	402	6	countries	country	NOUN
taxlaw-2824	402	7	are	be	AUX
taxlaw-2824	402	8	not	not	PART
taxlaw-2824	402	9	free	free	ADJ
taxlaw-2824	402	10	to	to	PART
taxlaw-2824	402	11	adopt	adopt	VERB
taxlaw-2824	402	12	any	any	DET
taxlaw-2824	402	13	international	international	ADJ
taxlaw-2824	402	14	tax	tax	NOUN
taxlaw-2824	402	15	rules	rule	NOUN
taxlaw-2824	402	16	they	they	PRON
taxlaw-2824	402	17	please	please	VERB
taxlaw-2824	402	18	,	,	PUNCT
taxlaw-2824	402	19	but	but	CCONJ
taxlaw-2824	402	20	rather	rather	ADV
taxlaw-2824	402	21	operate	operate	VERB
taxlaw-2824	402	22	in	in	ADP
taxlaw-2824	402	23	the	the	DET
taxlaw-2824	402	24	context	context	NOUN
taxlaw-2824	402	25	of	of	ADP
taxlaw-2824	402	26	the	the	DET
taxlaw-2824	402	27	regime	regime	NOUN
taxlaw-2824	402	28	,	,	PUNCT
taxlaw-2824	402	29	which	which	PRON
taxlaw-2824	402	30	changes	change	VERB
taxlaw-2824	402	31	in	in	ADP
taxlaw-2824	402	32	the	the	DET
taxlaw-2824	402	33	same	same	ADJ
taxlaw-2824	402	34	way	way	NOUN
taxlaw-2824	402	35	international	international	ADJ
taxlaw-2824	402	36	law	law	NOUN
taxlaw-2824	402	37	changes	change	VERB
taxlaw-2824	402	38	over	over	ADP
taxlaw-2824	402	39	time	time	NOUN
taxlaw-2824	402	40	.	.	PUNCT
taxlaw-2824	403	1	thus	thus	ADV
taxlaw-2824	403	2	,	,	PUNCT
taxlaw-2824	403	3	unilateral	unilateral	ADJ
taxlaw-2824	403	4	action	action	NOUN
taxlaw-2824	403	5	is	be	AUX
taxlaw-2824	403	6	possible	possible	ADJ
taxlaw-2824	403	7	,	,	PUNCT
taxlaw-2824	403	8	but	but	CCONJ
taxlaw-2824	403	9	is	be	AUX
taxlaw-2824	403	10	also	also	ADV
taxlaw-2824	403	11	restricted	restrict	VERB
taxlaw-2824	403	12	,	,	PUNCT
taxlaw-2824	403	13	and	and	CCONJ
taxlaw-2824	403	14	countries	country	NOUN
taxlaw-2824	403	15	are	be	AUX
taxlaw-2824	403	16	generally	generally	ADV
taxlaw-2824	403	17	reluctant	reluctant	ADJ
taxlaw-2824	403	18	to	to	PART
taxlaw-2824	403	19	take	take	VERB
taxlaw-2824	403	20	unilateral	unilateral	ADJ
taxlaw-2824	403	21	actions	action	NOUN
taxlaw-2824	403	22	that	that	PRON
taxlaw-2824	403	23	violate	violate	VERB
taxlaw-2824	403	24	the	the	DET
taxlaw-2824	403	25	basic	basic	ADJ
taxlaw-2824	403	26	norms	norm	NOUN
taxlaw-2824	403	27	that	that	PRON
taxlaw-2824	403	28	underlie	underlie	VERB
taxlaw-2824	403	29	the	the	DET
taxlaw-2824	403	30	regime	regime	NOUN
taxlaw-2824	403	31	.	.	PUNCT
taxlaw-2824	403	32	"	"	PUNCT
taxlaw-2824	403	33	)	)	PUNCT
taxlaw-2824	403	34	.	.	PUNCT
taxlaw-2824	404	1	http://www.levin.senate.gov/newsroom/speeches/speech/senate-floor-statement-on-introducing-the-stop-tax-haven-abuse-act	http://www.levin.senate.gov/newsroom/speeches/speech/senate-floor-statement-on-introducing-the-stop-tax-haven-abuse-act	PROPN
taxlaw-2824	404	2	http://www.levin.senate.gov/newsroom/speeches/speech/senate-floor-statement-on-introducing-the-stop-tax-haven-abuse-act	http://www.levin.senate.gov/newsroom/speeches/speech/senate-floor-statement-on-introducing-the-stop-tax-haven-abuse-act	PROPN
taxlaw-2824	404	3	224	224	NUM
taxlaw-2824	404	4	columbia	columbia	PROPN
taxlaw-2824	404	5	journal	journal	PROPN
taxlaw-2824	404	6	of	of	ADP
taxlaw-2824	404	7	tax	tax	NOUN
taxlaw-2824	404	8	law	law	NOUN
taxlaw-2824	405	1	[	[	X
taxlaw-2824	405	2	vol.5:207	vol.5:207	NOUN
taxlaw-2824	405	3	as	as	ADP
taxlaw-2824	405	4	avi	avi	NOUN
taxlaw-2824	405	5	-	-	PUNCT
taxlaw-2824	405	6	yonah	yonah	ADJ
taxlaw-2824	405	7	,	,	PUNCT
taxlaw-2824	405	8	sartori	sartori	NOUN
taxlaw-2824	405	9	,	,	PUNCT
taxlaw-2824	405	10	and	and	CCONJ
taxlaw-2824	405	11	marian	marian	PROPN
taxlaw-2824	405	12	show	show	PROPN
taxlaw-2824	405	13	,	,	PUNCT
taxlaw-2824	405	14	since	since	SCONJ
taxlaw-2824	405	15	the	the	DET
taxlaw-2824	405	16	mid-1980s	mid-1980	NOUN
taxlaw-2824	405	17	and	and	CCONJ
taxlaw-2824	405	18	well	well	ADV
taxlaw-2824	405	19	into	into	ADP
taxlaw-2824	405	20	the	the	DET
taxlaw-2824	405	21	2000s	2000	NOUN
taxlaw-2824	405	22	,	,	PUNCT
taxlaw-2824	405	23	most	most	ADV
taxlaw-2824	405	24	industrialized	industrialize	VERB
taxlaw-2824	405	25	nations	nation	NOUN
taxlaw-2824	405	26	have	have	AUX
taxlaw-2824	405	27	been	be	AUX
taxlaw-2824	405	28	implementing	implement	VERB
taxlaw-2824	405	29	very	very	ADV
taxlaw-2824	405	30	similar	similar	ADJ
taxlaw-2824	405	31	reforms	reform	NOUN
taxlaw-2824	405	32	to	to	PART
taxlaw-2824	405	33	broaden	broaden	VERB
taxlaw-2824	405	34	their	their	PRON
taxlaw-2824	405	35	corporate	corporate	ADJ
taxlaw-2824	405	36	tax	tax	NOUN
taxlaw-2824	405	37	bases.74	bases.74	NOUN
taxlaw-2824	405	38	these	these	PRON
taxlaw-2824	405	39	commonly	commonly	ADV
taxlaw-2824	405	40	include	include	VERB
taxlaw-2824	405	41	(	(	PUNCT
taxlaw-2824	405	42	1	1	X
taxlaw-2824	405	43	)	)	PUNCT
taxlaw-2824	405	44	eliminating	eliminating	NOUN
taxlaw-2824	405	45	or	or	CCONJ
taxlaw-2824	405	46	significantly	significantly	ADV
taxlaw-2824	405	47	reducing	reduce	VERB
taxlaw-2824	405	48	investment	investment	NOUN
taxlaw-2824	405	49	credits	credit	NOUN
taxlaw-2824	405	50	;	;	PUNCT
taxlaw-2824	405	51	(	(	PUNCT
taxlaw-2824	405	52	2	2	X
taxlaw-2824	405	53	)	)	PUNCT
taxlaw-2824	405	54	replacing	replace	VERB
taxlaw-2824	405	55	generous	generous	ADJ
taxlaw-2824	405	56	accelerated	accelerate	VERB
taxlaw-2824	405	57	depreciations	depreciation	NOUN
taxlaw-2824	405	58	with	with	ADP
taxlaw-2824	405	59	depreciation	depreciation	NOUN
taxlaw-2824	405	60	rules	rule	NOUN
taxlaw-2824	405	61	that	that	PRON
taxlaw-2824	405	62	more	more	ADV
taxlaw-2824	405	63	closely	closely	ADV
taxlaw-2824	405	64	reflect	reflect	VERB
taxlaw-2824	405	65	the	the	DET
taxlaw-2824	405	66	life	life	NOUN
taxlaw-2824	405	67	of	of	ADP
taxlaw-2824	405	68	assets	asset	NOUN
taxlaw-2824	405	69	;	;	PUNCT
taxlaw-2824	405	70	and	and	CCONJ
taxlaw-2824	405	71	(	(	PUNCT
taxlaw-2824	405	72	3	3	X
taxlaw-2824	405	73	)	)	PUNCT
taxlaw-2824	405	74	introducing	introduce	VERB
taxlaw-2824	405	75	limitations	limitation	NOUN
taxlaw-2824	405	76	on	on	ADP
taxlaw-2824	405	77	interest	interest	NOUN
taxlaw-2824	405	78	deductions.75	deductions.75	VERB
taxlaw-2824	405	79	a	a	DET
taxlaw-2824	405	80	degree	degree	NOUN
taxlaw-2824	405	81	of	of	ADP
taxlaw-2824	405	82	convergence	convergence	NOUN
taxlaw-2824	405	83	is	be	AUX
taxlaw-2824	405	84	not	not	PART
taxlaw-2824	405	85	surprising	surprising	ADJ
taxlaw-2824	405	86	in	in	ADP
taxlaw-2824	405	87	the	the	DET
taxlaw-2824	405	88	context	context	NOUN
taxlaw-2824	405	89	of	of	ADP
taxlaw-2824	405	90	income	income	NOUN
taxlaw-2824	405	91	taxation	taxation	NOUN
taxlaw-2824	405	92	because	because	SCONJ
taxlaw-2824	405	93	the	the	DET
taxlaw-2824	405	94	structural	structural	ADJ
taxlaw-2824	405	95	considerations	consideration	NOUN
taxlaw-2824	405	96	factored	factor	VERB
taxlaw-2824	405	97	into	into	ADP
taxlaw-2824	405	98	the	the	DET
taxlaw-2824	405	99	design	design	NOUN
taxlaw-2824	405	100	and	and	CCONJ
taxlaw-2824	405	101	administration	administration	NOUN
taxlaw-2824	405	102	of	of	ADP
taxlaw-2824	405	103	income	income	NOUN
taxlaw-2824	405	104	tax	tax	NOUN
taxlaw-2824	405	105	systems	system	NOUN
taxlaw-2824	405	106	tend	tend	VERB
taxlaw-2824	405	107	to	to	PART
taxlaw-2824	405	108	be	be	AUX
taxlaw-2824	405	109	similar	similar	ADJ
taxlaw-2824	405	110	across	across	ADP
taxlaw-2824	405	111	jurisdictions	jurisdiction	NOUN
taxlaw-2824	405	112	.	.	PUNCT
taxlaw-2824	406	1	76	76	NUM
taxlaw-2824	406	2	similarities	similarity	NOUN
taxlaw-2824	406	3	exist	exist	VERB
taxlaw-2824	406	4	not	not	PART
taxlaw-2824	406	5	because	because	SCONJ
taxlaw-2824	406	6	there	there	PRON
taxlaw-2824	406	7	are	be	VERB
taxlaw-2824	406	8	no	no	DET
taxlaw-2824	406	9	differences	difference	NOUN
taxlaw-2824	406	10	among	among	ADP
taxlaw-2824	406	11	nations	nation	NOUN
taxlaw-2824	406	12	,	,	PUNCT
taxlaw-2824	406	13	but	but	CCONJ
taxlaw-2824	406	14	because	because	SCONJ
taxlaw-2824	406	15	globalization	globalization	NOUN
taxlaw-2824	406	16	significantly	significantly	ADV
taxlaw-2824	406	17	levels	level	VERB
taxlaw-2824	406	18	the	the	DET
taxlaw-2824	406	19	playing	play	VERB
taxlaw-2824	406	20	field.77	field.77	NOUN
taxlaw-2824	406	21	stated	state	VERB
taxlaw-2824	406	22	differently	differently	ADV
taxlaw-2824	406	23	,	,	PUNCT
taxlaw-2824	406	24	given	give	VERB
taxlaw-2824	406	25	the	the	DET
taxlaw-2824	406	26	effect	effect	NOUN
taxlaw-2824	406	27	of	of	ADP
taxlaw-2824	406	28	globalization	globalization	NOUN
taxlaw-2824	406	29	across	across	ADP
taxlaw-2824	406	30	countries	country	NOUN
taxlaw-2824	406	31	,	,	PUNCT
taxlaw-2824	406	32	convergence	convergence	NOUN
taxlaw-2824	406	33	emerges	emerge	VERB
taxlaw-2824	406	34	as	as	ADP
taxlaw-2824	406	35	a	a	DET
taxlaw-2824	406	36	natural	natural	ADJ
taxlaw-2824	406	37	phenomenon	phenomenon	NOUN
taxlaw-2824	406	38	as	as	SCONJ
taxlaw-2824	406	39	cooperative	cooperative	ADJ
taxlaw-2824	406	40	strategies	strategy	NOUN
taxlaw-2824	406	41	prove	prove	VERB
taxlaw-2824	406	42	beneficial	beneficial	ADJ
taxlaw-2824	406	43	and	and	CCONJ
taxlaw-2824	406	44	markets	market	NOUN
taxlaw-2824	406	45	open	open	ADJ
taxlaw-2824	406	46	toward	toward	ADP
taxlaw-2824	406	47	one	one	NUM
taxlaw-2824	406	48	another	another	DET
taxlaw-2824	406	49	.	.	PUNCT
taxlaw-2824	407	1	78	78	NUM
taxlaw-2824	407	2	in	in	ADP
taxlaw-2824	407	3	fact	fact	NOUN
taxlaw-2824	407	4	,	,	PUNCT
taxlaw-2824	407	5	functional	functional	ADJ
taxlaw-2824	407	6	comparatists	comparatist	NOUN
taxlaw-2824	407	7	commonly	commonly	ADV
taxlaw-2824	407	8	argue	argue	VERB
taxlaw-2824	407	9	that	that	SCONJ
taxlaw-2824	407	10	convergence	convergence	NOUN
taxlaw-2824	407	11	is	be	AUX
taxlaw-2824	407	12	not	not	PART
taxlaw-2824	407	13	only	only	ADV
taxlaw-2824	407	14	an	an	DET
taxlaw-2824	407	15	easily	easily	ADV
taxlaw-2824	407	16	observed	observed	ADJ
taxlaw-2824	407	17	phenomenon	phenomenon	NOUN
taxlaw-2824	407	18	,	,	PUNCT
taxlaw-2824	407	19	but	but	CCONJ
taxlaw-2824	407	20	also	also	ADV
taxlaw-2824	407	21	a	a	DET
taxlaw-2824	407	22	desirable	desirable	ADJ
taxlaw-2824	407	23	practice.79	practice.79	NOUN
taxlaw-2824	407	24	it	it	PRON
taxlaw-2824	407	25	is	be	AUX
taxlaw-2824	407	26	viewed	view	VERB
taxlaw-2824	407	27	as	as	ADP
taxlaw-2824	407	28	beneficial	beneficial	ADJ
taxlaw-2824	407	29	because	because	SCONJ
taxlaw-2824	407	30	"	"	PUNCT
taxlaw-2824	407	31	there	there	PRON
taxlaw-2824	407	32	is	be	VERB
taxlaw-2824	407	33	little	little	ADJ
taxlaw-2824	407	34	sense	sense	NOUN
taxlaw-2824	407	35	in	in	ADP
taxlaw-2824	407	36	adopting	adopt	VERB
taxlaw-2824	407	37	different	different	ADJ
taxlaw-2824	407	38	legal	legal	ADJ
taxlaw-2824	407	39	rules	rule	NOUN
taxlaw-2824	407	40	that	that	PRON
taxlaw-2824	407	41	are	be	AUX
taxlaw-2824	407	42	aimed	aim	VERB
taxlaw-2824	407	43	at	at	ADP
taxlaw-2824	407	44	dealing	deal	VERB
taxlaw-2824	407	45	with	with	ADP
taxlaw-2824	407	46	similar	similar	ADJ
taxlaw-2824	407	47	.	.	PUNCT
taxlaw-2824	407	48	.	.	PUNCT
taxlaw-2824	407	49	.	.	PUNCT
taxlaw-2824	408	1	problems	problem	NOUN
taxlaw-2824	408	2	and	and	CCONJ
taxlaw-2824	408	3	to	to	PART
taxlaw-2824	408	4	achieve	achieve	VERB
taxlaw-2824	408	5	similar	similar	ADJ
taxlaw-2824	408	6	results	result	NOUN
taxlaw-2824	408	7	.	.	PUNCT
taxlaw-2824	409	1	"80	"80	PROPN
taxlaw-2824	409	2	accordingly	accordingly	ADV
taxlaw-2824	409	3	,	,	PUNCT
taxlaw-2824	409	4	the	the	DET
taxlaw-2824	409	5	seeming	seem	VERB
taxlaw-2824	409	6	heterogeneity	heterogeneity	NOUN
taxlaw-2824	409	7	across	across	ADP
taxlaw-2824	409	8	countries	country	NOUN
taxlaw-2824	409	9	—	—	PUNCT
taxlaw-2824	409	10	whether	whether	SCONJ
taxlaw-2824	409	11	in	in	ADP
taxlaw-2824	409	12	taxation	taxation	NOUN
taxlaw-2824	409	13	or	or	CCONJ
taxlaw-2824	409	14	otherwise	otherwise	ADV
taxlaw-2824	409	15	—	—	PUNCT
taxlaw-2824	409	16	may	may	AUX
taxlaw-2824	409	17	merely	merely	ADV
taxlaw-2824	409	18	disguise	disguise	VERB
taxlaw-2824	409	19	innate	innate	ADJ
taxlaw-2824	409	20	similarities.81	similarities.81	PROPN
taxlaw-2824	409	21	importantly	importantly	ADV
taxlaw-2824	409	22	,	,	PUNCT
taxlaw-2824	409	23	despite	despite	SCONJ
taxlaw-2824	409	24	the	the	DET
taxlaw-2824	409	25	forces	force	NOUN
taxlaw-2824	409	26	working	work	VERB
taxlaw-2824	409	27	toward	toward	ADP
taxlaw-2824	409	28	convergence	convergence	NOUN
taxlaw-2824	409	29	,	,	PUNCT
taxlaw-2824	409	30	an	an	DET
taxlaw-2824	409	31	absolute	absolute	ADJ
taxlaw-2824	409	32	convergence	convergence	NOUN
taxlaw-2824	409	33	of	of	ADP
taxlaw-2824	409	34	tax	tax	NOUN
taxlaw-2824	409	35	systems	system	NOUN
taxlaw-2824	409	36	driven	drive	VERB
taxlaw-2824	409	37	by	by	ADP
taxlaw-2824	409	38	a	a	DET
taxlaw-2824	409	39	dramatic	dramatic	ADJ
taxlaw-2824	409	40	"	"	PUNCT
taxlaw-2824	409	41	race	race	NOUN
taxlaw-2824	409	42	to	to	ADP
taxlaw-2824	409	43	the	the	DET
taxlaw-2824	409	44	bottom	bottom	NOUN
taxlaw-2824	409	45	"	"	PUNCT
taxlaw-2824	409	46	of	of	ADP
taxlaw-2824	409	47	tax	tax	NOUN
taxlaw-2824	409	48	rates	rate	NOUN
taxlaw-2824	409	49	and	and	CCONJ
taxlaw-2824	409	50	bases	basis	NOUN
taxlaw-2824	409	51	remains	remain	VERB
taxlaw-2824	409	52	unlikely.82	unlikely.82	ADJ
taxlaw-2824	409	53	several	several	ADJ
taxlaw-2824	409	54	domestic	domestic	ADJ
taxlaw-2824	409	55	factors	factor	NOUN
taxlaw-2824	409	56	,	,	PUNCT
taxlaw-2824	409	57	such	such	ADJ
taxlaw-2824	409	58	as	as	ADP
taxlaw-2824	409	59	the	the	DET
taxlaw-2824	409	60	size	size	NOUN
taxlaw-2824	409	61	of	of	ADP
taxlaw-2824	409	62	public	public	ADJ
taxlaw-2824	409	63	sector	sector	NOUN
taxlaw-2824	409	64	debt	debt	NOUN
taxlaw-2824	409	65	,	,	PUNCT
taxlaw-2824	409	66	act	act	VERB
taxlaw-2824	409	67	as	as	ADP
taxlaw-2824	409	68	counterweights	counterweight	NOUN
taxlaw-2824	409	69	to	to	ADP
taxlaw-2824	409	70	tax	tax	NOUN
taxlaw-2824	409	71	competition.83	competition.83	PROPN
taxlaw-2824	409	72	in	in	ADP
taxlaw-2824	409	73	addition	addition	NOUN
taxlaw-2824	409	74	,	,	PUNCT
taxlaw-2824	409	75	attracting	attract	VERB
taxlaw-2824	409	76	economic	economic	ADJ
taxlaw-2824	409	77	resources	resource	NOUN
taxlaw-2824	409	78	requires	require	VERB
taxlaw-2824	409	79	more	more	ADJ
taxlaw-2824	409	80	than	than	ADP
taxlaw-2824	409	81	offering	offer	VERB
taxlaw-2824	409	82	preferential	preferential	ADJ
taxlaw-2824	409	83	tax	tax	NOUN
taxlaw-2824	409	84	treatment	treatment	NOUN
taxlaw-2824	409	85	.	.	PUNCT
taxlaw-2824	410	1	in	in	ADP
taxlaw-2824	410	2	a	a	DET
taxlaw-2824	410	3	statement	statement	NOUN
taxlaw-2824	410	4	on	on	ADP
taxlaw-2824	410	5	international	international	ADJ
taxlaw-2824	410	6	tax	tax	NOUN
taxlaw-2824	410	7	issues	issue	NOUN
taxlaw-2824	410	8	before	before	ADP
taxlaw-2824	410	9	the	the	DET
taxlaw-2824	410	10	ways	way	NOUN
taxlaw-2824	410	11	and	and	CCONJ
taxlaw-2824	410	12	means	mean	VERB
taxlaw-2824	410	13	committee	committee	NOUN
taxlaw-2824	410	14	of	of	ADP
taxlaw-2824	410	15	the	the	DET
taxlaw-2824	410	16	u.s	u.s	PROPN
taxlaw-2824	410	17	.	.	PROPN
taxlaw-2824	410	18	house	house	PROPN
taxlaw-2824	410	19	of	of	ADP
taxlaw-2824	410	20	representatives	representatives	PROPN
taxlaw-2824	410	21	,	,	PUNCT
taxlaw-2824	410	22	jane	jane	PROPN
taxlaw-2824	410	23	gravelle	gravelle	PROPN
taxlaw-2824	410	24	observed	observe	VERB
taxlaw-2824	410	25	that	that	SCONJ
taxlaw-2824	410	26	"	"	PUNCT
taxlaw-2824	410	27	most	most	ADJ
taxlaw-2824	410	28	[	[	X
taxlaw-2824	410	29	u.s	u.s	PROPN
taxlaw-2824	410	30	.	.	PROPN
taxlaw-2824	410	31	]	]	PUNCT
taxlaw-2824	411	1	stocks	stock	NOUN
taxlaw-2824	411	2	held	hold	VERB
taxlaw-2824	411	3	in	in	ADP
taxlaw-2824	411	4	foreign	foreign	ADJ
taxlaw-2824	411	5	firms	firm	NOUN
taxlaw-2824	411	6	are	be	AUX
taxlaw-2824	411	7	in	in	ADP
taxlaw-2824	411	8	firms	firm	NOUN
taxlaw-2824	411	9	in	in	ADP
taxlaw-2824	411	10	developed	develop	VERB
taxlaw-2824	411	11	countries	country	NOUN
taxlaw-2824	411	12	with	with	ADP
taxlaw-2824	411	13	similar	similar	ADJ
taxlaw-2824	411	14	tax	tax	NOUN
taxlaw-2824	411	15	rates	rate	NOUN
taxlaw-2824	411	16	to	to	ADP
taxlaw-2824	411	17	those	those	PRON
taxlaw-2824	411	18	of	of	ADP
taxlaw-2824	411	19	the	the	DET
taxlaw-2824	411	20	u.s	u.s	PROPN
taxlaw-2824	411	21	.	.	PROPN
taxlaw-2824	411	22	,	,	PUNCT
taxlaw-2824	411	23	not	not	PART
taxlaw-2824	411	24	firms	firm	NOUN
taxlaw-2824	411	25	in	in	ADP
taxlaw-2824	411	26	low	low	ADJ
taxlaw-2824	411	27	tax	tax	NOUN
taxlaw-2824	411	28	74	74	NUM
taxlaw-2824	411	29	avi	avi	NOUN
taxlaw-2824	411	30	-	-	PUNCT
taxlaw-2824	411	31	yonah	yonah	ADJ
taxlaw-2824	411	32	,	,	PUNCT
taxlaw-2824	411	33	sartori	sartori	NOUN
taxlaw-2824	411	34	,	,	PUNCT
taxlaw-2824	411	35	&	&	CCONJ
taxlaw-2824	411	36	marian	marian	PROPN
taxlaw-2824	411	37	,	,	PUNCT
taxlaw-2824	411	38	supra	supra	PROPN
taxlaw-2824	411	39	note	note	NOUN
taxlaw-2824	411	40	1	1	NUM
taxlaw-2824	411	41	,	,	PUNCT
taxlaw-2824	411	42	at	at	ADP
taxlaw-2824	411	43	113–14	113–14	NUM
taxlaw-2824	411	44	,	,	PUNCT
taxlaw-2824	411	45	142–43	142–43	NUM
taxlaw-2824	411	46	.	.	PUNCT
taxlaw-2824	412	1	75	75	NUM
taxlaw-2824	413	1	i	i	PROPN
taxlaw-2824	413	2	d.	d.	PROPN
taxlaw-2824	413	3	76	76	NUM
taxlaw-2824	413	4	see	see	VERB
taxlaw-2824	413	5	supra	supra	PROPN
taxlaw-2824	413	6	note	note	PROPN
taxlaw-2824	413	7	11	11	NUM
taxlaw-2824	413	8	,	,	PUNCT
taxlaw-2824	413	9	and	and	CCONJ
taxlaw-2824	413	10	accompanying	accompany	VERB
taxlaw-2824	413	11	text	text	NOUN
taxlaw-2824	413	12	.	.	PUNCT
taxlaw-2824	414	1	77	77	NUM
taxlaw-2824	414	2	see	see	VERB
taxlaw-2824	414	3	,	,	PUNCT
taxlaw-2824	414	4	e.g.	e.g.	ADV
taxlaw-2824	414	5	,	,	PUNCT
taxlaw-2824	414	6	robert	robert	PROPN
taxlaw-2824	414	7	t.	t.	PROPN
taxlaw-2824	414	8	kudrle	kudrle	PROPN
taxlaw-2824	414	9	,	,	PUNCT
taxlaw-2824	414	10	governing	govern	VERB
taxlaw-2824	414	11	economic	economic	ADJ
taxlaw-2824	414	12	globalization	globalization	NOUN
taxlaw-2824	414	13	:	:	PUNCT
taxlaw-2824	414	14	the	the	DET
taxlaw-2824	414	15	pioneering	pioneer	VERB
taxlaw-2824	414	16	experience	experience	NOUN
taxlaw-2824	414	17	of	of	ADP
taxlaw-2824	414	18	the	the	DET
taxlaw-2824	414	19	oecd	oecd	PROPN
taxlaw-2824	414	20	,	,	PUNCT
taxlaw-2824	414	21	46	46	NUM
taxlaw-2824	414	22	j.	j.	PROPN
taxlaw-2824	414	23	world	world	PROPN
taxlaw-2824	414	24	trade	trade	VERB
taxlaw-2824	414	25	695	695	NUM
taxlaw-2824	414	26	(	(	PUNCT
taxlaw-2824	414	27	2012	2012	NUM
taxlaw-2824	414	28	)	)	PUNCT
taxlaw-2824	414	29	(	(	PUNCT
taxlaw-2824	414	30	explaining	explain	VERB
taxlaw-2824	414	31	that	that	SCONJ
taxlaw-2824	414	32	"	"	PUNCT
taxlaw-2824	414	33	[	[	X
taxlaw-2824	414	34	e]conomic	e]conomic	ADJ
taxlaw-2824	414	35	globalization	globalization	NOUN
taxlaw-2824	414	36	demands	demand	VERB
taxlaw-2824	414	37	national	national	ADJ
taxlaw-2824	414	38	policy	policy	NOUN
taxlaw-2824	414	39	accommodation	accommodation	NOUN
taxlaw-2824	414	40	"	"	PUNCT
taxlaw-2824	414	41	)	)	PUNCT
taxlaw-2824	414	42	;	;	PUNCT
taxlaw-2824	414	43	cf	cf	X
taxlaw-2824	414	44	.	.	PUNCT
taxlaw-2824	414	45	diane	diane	PROPN
taxlaw-2824	414	46	m.	m.	PROPN
taxlaw-2824	414	47	ring	ring	NOUN
taxlaw-2824	414	48	,	,	PUNCT
taxlaw-2824	414	49	what	what	PRON
taxlaw-2824	414	50	’s	’	VERB
taxlaw-2824	414	51	at	at	ADP
taxlaw-2824	414	52	stake	stake	NOUN
taxlaw-2824	414	53	in	in	ADP
taxlaw-2824	414	54	the	the	DET
taxlaw-2824	414	55	sovereignty	sovereignty	NOUN
taxlaw-2824	414	56	debate	debate	NOUN
taxlaw-2824	414	57	?	?	PUNCT
taxlaw-2824	414	58	:	:	PUNCT
taxlaw-2824	414	59	international	international	ADJ
taxlaw-2824	414	60	tax	tax	NOUN
taxlaw-2824	414	61	and	and	CCONJ
taxlaw-2824	414	62	the	the	DET
taxlaw-2824	414	63	nation	nation	NOUN
taxlaw-2824	414	64	-	-	PUNCT
taxlaw-2824	414	65	state	state	NOUN
taxlaw-2824	414	66	,	,	PUNCT
taxlaw-2824	414	67	49	49	NUM
taxlaw-2824	414	68	va	va	NOUN
taxlaw-2824	414	69	.	.	PUNCT
taxlaw-2824	415	1	j.	j.	PROPN
taxlaw-2824	415	2	int’l	int’l	PROPN
taxlaw-2824	415	3	l.	l.	PROPN
taxlaw-2824	415	4	155	155	NUM
taxlaw-2824	415	5	,	,	PUNCT
taxlaw-2824	415	6	160–61	160–61	NUM
taxlaw-2824	415	7	(	(	PUNCT
taxlaw-2824	415	8	2008	2008	NUM
taxlaw-2824	415	9	)	)	PUNCT
taxlaw-2824	415	10	(	(	PUNCT
taxlaw-2824	415	11	suggesting	suggest	VERB
taxlaw-2824	415	12	that	that	SCONJ
taxlaw-2824	415	13	"	"	PUNCT
taxlaw-2824	415	14	a	a	DET
taxlaw-2824	415	15	sovereign	sovereign	ADJ
taxlaw-2824	415	16	state	state	NOUN
taxlaw-2824	415	17	must	must	AUX
taxlaw-2824	415	18	exhibit	exhibit	VERB
taxlaw-2824	415	19	some	some	DET
taxlaw-2824	415	20	de	de	X
taxlaw-2824	415	21	facto	facto	X
taxlaw-2824	415	22	external	external	ADJ
taxlaw-2824	415	23	independence	independence	NOUN
taxlaw-2824	415	24	,	,	PUNCT
taxlaw-2824	415	25	"	"	PUNCT
taxlaw-2824	415	26	but	but	CCONJ
taxlaw-2824	415	27	that	that	PRON
taxlaw-2824	415	28	,	,	PUNCT
taxlaw-2824	415	29	at	at	ADP
taxlaw-2824	415	30	the	the	DET
taxlaw-2824	415	31	same	same	ADJ
taxlaw-2824	415	32	time	time	NOUN
taxlaw-2824	415	33	,	,	PUNCT
taxlaw-2824	415	34	it	it	PRON
taxlaw-2824	415	35	is	be	AUX
taxlaw-2824	415	36	"	"	PUNCT
taxlaw-2824	415	37	never	never	ADV
taxlaw-2824	415	38	a	a	DET
taxlaw-2824	415	39	truly	truly	ADV
taxlaw-2824	415	40	absolute	absolute	ADJ
taxlaw-2824	415	41	quality	quality	NOUN
taxlaw-2824	415	42	"	"	PUNCT
taxlaw-2824	415	43	)	)	PUNCT
taxlaw-2824	415	44	.	.	PUNCT
taxlaw-2824	416	1	78	78	NUM
taxlaw-2824	416	2	see	see	VERB
taxlaw-2824	416	3	avi	avi	NOUN
taxlaw-2824	416	4	-	-	PUNCT
taxlaw-2824	416	5	yonah	yonah	ADJ
taxlaw-2824	416	6	,	,	PUNCT
taxlaw-2824	416	7	supra	supra	PROPN
taxlaw-2824	416	8	note	note	PROPN
taxlaw-2824	416	9	18	18	NUM
taxlaw-2824	416	10	,	,	PUNCT
taxlaw-2824	416	11	and	and	CCONJ
taxlaw-2824	416	12	accompanying	accompany	VERB
taxlaw-2824	416	13	text	text	NOUN
taxlaw-2824	416	14	.	.	PUNCT
taxlaw-2824	417	1	79	79	NUM
taxlaw-2824	417	2	avi	avi	PROPN
taxlaw-2824	417	3	-	-	PUNCT
taxlaw-2824	417	4	yonah	yonah	ADJ
taxlaw-2824	417	5	,	,	PUNCT
taxlaw-2824	417	6	sartori	sartori	NOUN
taxlaw-2824	417	7	,	,	PUNCT
taxlaw-2824	417	8	&	&	CCONJ
taxlaw-2824	417	9	marian	marian	PROPN
taxlaw-2824	417	10	,	,	PUNCT
taxlaw-2824	417	11	supra	supra	PROPN
taxlaw-2824	417	12	note	note	PROPN
taxlaw-2824	417	13	1	1	NUM
taxlaw-2824	417	14	,	,	PUNCT
taxlaw-2824	417	15	at	at	ADP
taxlaw-2824	417	16	4–5	4–5	PROPN
taxlaw-2824	417	17	(	(	PUNCT
taxlaw-2824	417	18	discussing	discuss	VERB
taxlaw-2824	417	19	the	the	DET
taxlaw-2824	417	20	functionalist	functionalist	ADJ
taxlaw-2824	417	21	approach	approach	NOUN
taxlaw-2824	417	22	to	to	ADP
taxlaw-2824	417	23	taxation	taxation	NOUN
taxlaw-2824	417	24	and	and	CCONJ
taxlaw-2824	417	25	analyzing	analyze	VERB
taxlaw-2824	417	26	carlo	carlo	PROPN
taxlaw-2824	417	27	garbarino	garbarino	PROPN
taxlaw-2824	417	28	's	's	PART
taxlaw-2824	417	29	scholarship	scholarship	NOUN
taxlaw-2824	417	30	as	as	ADP
taxlaw-2824	417	31	a	a	DET
taxlaw-2824	417	32	good	good	ADJ
taxlaw-2824	417	33	example	example	NOUN
taxlaw-2824	417	34	of	of	ADP
taxlaw-2824	417	35	a	a	DET
taxlaw-2824	417	36	functionalist	functionalist	ADJ
taxlaw-2824	417	37	tax	tax	NOUN
taxlaw-2824	417	38	analysis	analysis	NOUN
taxlaw-2824	417	39	)	)	PUNCT
taxlaw-2824	417	40	.	.	PUNCT
taxlaw-2824	418	1	80	80	NUM
taxlaw-2824	419	1	i	i	PRON
taxlaw-2824	419	2	d.	d.	PROPN
taxlaw-2824	419	3	81	81	NUM
taxlaw-2824	419	4	avi	avi	PROPN
taxlaw-2824	419	5	-	-	PUNCT
taxlaw-2824	419	6	yonah	yonah	ADJ
taxlaw-2824	419	7	,	,	PUNCT
taxlaw-2824	419	8	sartori	sartori	NOUN
taxlaw-2824	419	9	,	,	PUNCT
taxlaw-2824	419	10	&	&	CCONJ
taxlaw-2824	419	11	marian	marian	PROPN
taxlaw-2824	419	12	,	,	PUNCT
taxlaw-2824	419	13	supra	supra	PROPN
taxlaw-2824	419	14	note	note	PROPN
taxlaw-2824	419	15	1	1	NUM
taxlaw-2824	419	16	,	,	PUNCT
taxlaw-2824	419	17	at	at	ADP
taxlaw-2824	419	18	4	4	NUM
taxlaw-2824	419	19	.	.	PUNCT
taxlaw-2824	420	1	the	the	DET
taxlaw-2824	420	2	oecd	oecd	PROPN
taxlaw-2824	420	3	’s	’s	PART
taxlaw-2824	420	4	model	model	NOUN
taxlaw-2824	420	5	for	for	ADP
taxlaw-2824	420	6	international	international	ADJ
taxlaw-2824	420	7	transfer	transfer	NOUN
taxlaw-2824	420	8	pricing	pricing	NOUN
taxlaw-2824	420	9	standards	standard	NOUN
taxlaw-2824	420	10	is	be	AUX
taxlaw-2824	420	11	another	another	DET
taxlaw-2824	420	12	example	example	NOUN
taxlaw-2824	420	13	of	of	ADP
taxlaw-2824	420	14	a	a	DET
taxlaw-2824	420	15	legal	legal	ADJ
taxlaw-2824	420	16	standard	standard	NOUN
taxlaw-2824	420	17	adopted	adopt	VERB
taxlaw-2824	420	18	across	across	ADP
taxlaw-2824	420	19	different	different	ADJ
taxlaw-2824	420	20	jurisdictions	jurisdiction	NOUN
taxlaw-2824	420	21	(	(	PUNCT
taxlaw-2824	420	22	albeit	albeit	SCONJ
taxlaw-2824	420	23	with	with	ADP
taxlaw-2824	420	24	differences	difference	NOUN
taxlaw-2824	420	25	in	in	ADP
taxlaw-2824	420	26	its	its	PRON
taxlaw-2824	420	27	administration	administration	NOUN
taxlaw-2824	420	28	)	)	PUNCT
taxlaw-2824	420	29	,	,	PUNCT
taxlaw-2824	420	30	because	because	SCONJ
taxlaw-2824	420	31	[	[	X
taxlaw-2824	420	32	t]he	t]he	ADV
taxlaw-2824	420	33	incomplete	incomplete	ADJ
taxlaw-2824	420	34	and	and	CCONJ
taxlaw-2824	420	35	inconsistent	inconsistent	ADJ
taxlaw-2824	420	36	application	application	NOUN
taxlaw-2824	420	37	of	of	ADP
taxlaw-2824	420	38	international	international	ADJ
taxlaw-2824	420	39	standards	standard	NOUN
taxlaw-2824	420	40	,	,	PUNCT
taxlaw-2824	420	41	inadequate	inadequate	ADJ
taxlaw-2824	420	42	legislation	legislation	NOUN
taxlaw-2824	420	43	,	,	PUNCT
taxlaw-2824	420	44	or	or	CCONJ
taxlaw-2824	420	45	a	a	DET
taxlaw-2824	420	46	lack	lack	NOUN
taxlaw-2824	420	47	of	of	ADP
taxlaw-2824	420	48	basic	basic	ADJ
taxlaw-2824	420	49	tax	tax	NOUN
taxlaw-2824	420	50	capacity	capacity	NOUN
taxlaw-2824	420	51	in	in	ADP
taxlaw-2824	420	52	developing	develop	VERB
taxlaw-2824	420	53	countries	country	NOUN
taxlaw-2824	420	54	can	can	AUX
taxlaw-2824	420	55	mean	mean	VERB
taxlaw-2824	420	56	that	that	SCONJ
taxlaw-2824	420	57	transfer	transfer	NOUN
taxlaw-2824	420	58	prices	price	NOUN
taxlaw-2824	420	59	used	use	VERB
taxlaw-2824	420	60	by	by	ADP
taxlaw-2824	420	61	mnes	mne	NOUN
taxlaw-2824	420	62	may	may	AUX
taxlaw-2824	420	63	depart	depart	VERB
taxlaw-2824	420	64	from	from	ADP
taxlaw-2824	420	65	the	the	DET
taxlaw-2824	420	66	arm	arm	NOUN
taxlaw-2824	420	67	’s	’s	PART
taxlaw-2824	420	68	length	length	NOUN
taxlaw-2824	420	69	standard	standard	NOUN
taxlaw-2824	420	70	and	and	CCONJ
taxlaw-2824	420	71	lead	lead	VERB
taxlaw-2824	420	72	to	to	ADP
taxlaw-2824	420	73	profits	profit	NOUN
taxlaw-2824	420	74	being	be	AUX
taxlaw-2824	420	75	shifted	shift	VERB
taxlaw-2824	420	76	to	to	ADP
taxlaw-2824	420	77	low	low	ADJ
taxlaw-2824	420	78	-	-	PUNCT
taxlaw-2824	420	79	tax	tax	NOUN
taxlaw-2824	420	80	jurisdictions	jurisdiction	NOUN
taxlaw-2824	420	81	,	,	PUNCT
taxlaw-2824	420	82	resulting	result	VERB
taxlaw-2824	420	83	in	in	ADP
taxlaw-2824	420	84	a	a	DET
taxlaw-2824	420	85	lower	low	ADJ
taxlaw-2824	420	86	revenue	revenue	NOUN
taxlaw-2824	420	87	for	for	ADP
taxlaw-2824	420	88	normal	normal	ADJ
taxlaw-2824	420	89	rate	rate	NOUN
taxlaw-2824	420	90	jurisdictions	jurisdiction	NOUN
taxlaw-2824	420	91	,	,	PUNCT
taxlaw-2824	420	92	including	include	VERB
taxlaw-2824	420	93	developing	develop	VERB
taxlaw-2824	420	94	countries	country	NOUN
taxlaw-2824	420	95	.	.	PUNCT
taxlaw-2824	421	1	oecd	oecd	PROPN
taxlaw-2824	421	2	,	,	PUNCT
taxlaw-2824	421	3	better	well	ADJ
taxlaw-2824	421	4	policies	policy	NOUN
taxlaw-2824	421	5	for	for	ADP
taxlaw-2824	421	6	development	development	NOUN
taxlaw-2824	421	7	,	,	PUNCT
taxlaw-2824	421	8	supra	supra	PROPN
taxlaw-2824	421	9	note	note	PROPN
taxlaw-2824	421	10	62	62	NUM
taxlaw-2824	421	11	,	,	PUNCT
taxlaw-2824	421	12	at	at	ADP
taxlaw-2824	421	13	25	25	NUM
taxlaw-2824	421	14	.	.	PUNCT
taxlaw-2824	421	15	82	82	NUM
taxlaw-2824	421	16	avi	avi	PROPN
taxlaw-2824	421	17	-	-	PUNCT
taxlaw-2824	421	18	yonah	yonah	ADJ
taxlaw-2824	421	19	,	,	PUNCT
taxlaw-2824	421	20	sartori	sartori	NOUN
taxlaw-2824	421	21	,	,	PUNCT
taxlaw-2824	421	22	&	&	CCONJ
taxlaw-2824	421	23	marian	marian	PROPN
taxlaw-2824	421	24	,	,	PUNCT
taxlaw-2824	421	25	supra	supra	PROPN
taxlaw-2824	421	26	note	note	PROPN
taxlaw-2824	421	27	1	1	NUM
taxlaw-2824	421	28	,	,	PUNCT
taxlaw-2824	421	29	at	at	ADP
taxlaw-2824	421	30	139–40	139–40	PROPN
taxlaw-2824	421	31	(	(	PUNCT
taxlaw-2824	421	32	indicating	indicate	VERB
taxlaw-2824	421	33	,	,	PUNCT
taxlaw-2824	421	34	for	for	ADP
taxlaw-2824	421	35	example	example	NOUN
taxlaw-2824	421	36	,	,	PUNCT
taxlaw-2824	421	37	a	a	DET
taxlaw-2824	421	38	trend	trend	NOUN
taxlaw-2824	421	39	of	of	ADP
taxlaw-2824	421	40	corporate	corporate	ADJ
taxlaw-2824	421	41	rate	rate	NOUN
taxlaw-2824	421	42	divergence	divergence	NOUN
taxlaw-2824	421	43	over	over	ADP
taxlaw-2824	421	44	the	the	DET
taxlaw-2824	421	45	past	past	ADJ
taxlaw-2824	421	46	decade	decade	NOUN
taxlaw-2824	421	47	)	)	PUNCT
taxlaw-2824	421	48	.	.	PUNCT
taxlaw-2824	422	1	see	see	VERB
taxlaw-2824	422	2	also	also	ADV
taxlaw-2824	422	3	supra	supra	PROPN
taxlaw-2824	422	4	note	note	PROPN
taxlaw-2824	422	5	36	36	NUM
taxlaw-2824	422	6	.	.	NOUN
taxlaw-2824	422	7	83	83	NUM
taxlaw-2824	422	8	avi	avi	PROPN
taxlaw-2824	422	9	-	-	PUNCT
taxlaw-2824	422	10	yonah	yonah	ADJ
taxlaw-2824	422	11	,	,	PUNCT
taxlaw-2824	422	12	sartori	sartori	NOUN
taxlaw-2824	422	13	,	,	PUNCT
taxlaw-2824	422	14	&	&	CCONJ
taxlaw-2824	422	15	marian	marian	PROPN
taxlaw-2824	422	16	,	,	PUNCT
taxlaw-2824	422	17	supra	supra	PROPN
taxlaw-2824	422	18	note	note	PROPN
taxlaw-2824	422	19	1	1	NUM
taxlaw-2824	422	20	,	,	PUNCT
taxlaw-2824	422	21	at	at	ADP
taxlaw-2824	422	22	139	139	NUM
taxlaw-2824	422	23	(	(	PUNCT
taxlaw-2824	422	24	citing	cite	VERB
taxlaw-2824	422	25	duane	duane	PROPN
taxlaw-2824	422	26	swank	swank	PROPN
taxlaw-2824	422	27	&	&	CCONJ
taxlaw-2824	422	28	steven	steven	PROPN
taxlaw-2824	422	29	steinmo	steinmo	PROPN
taxlaw-2824	422	30	,	,	PUNCT
taxlaw-2824	422	31	the	the	DET
taxlaw-2824	422	32	new	new	ADJ
taxlaw-2824	422	33	political	political	ADJ
taxlaw-2824	422	34	economy	economy	NOUN
taxlaw-2824	422	35	of	of	ADP
taxlaw-2824	422	36	taxation	taxation	NOUN
taxlaw-2824	422	37	in	in	ADP
taxlaw-2824	422	38	advanced	advanced	ADJ
taxlaw-2824	422	39	capitalistic	capitalistic	ADJ
taxlaw-2824	422	40	democracies	democracy	NOUN
taxlaw-2824	422	41	,	,	PUNCT
taxlaw-2824	422	42	46	46	NUM
taxlaw-2824	422	43	am	am	NOUN
taxlaw-2824	422	44	.	.	PUNCT
taxlaw-2824	423	1	j.	j.	PROPN
taxlaw-2824	423	2	pol	pol	PROPN
taxlaw-2824	423	3	.	.	PUNCT
taxlaw-2824	424	1	sci	sci	PROPN
taxlaw-2824	424	2	.	.	PROPN
taxlaw-2824	425	1	642	642	NUM
taxlaw-2824	425	2	(	(	PUNCT
taxlaw-2824	425	3	2002	2002	NUM
taxlaw-2824	425	4	)	)	PUNCT
taxlaw-2824	425	5	)	)	PUNCT
taxlaw-2824	425	6	.	.	PUNCT
taxlaw-2824	426	1	2014	2014	NUM
taxlaw-2824	426	2	]	]	PUNCT
taxlaw-2824	427	1	the	the	DET
taxlaw-2824	427	2	intricacies	intricacy	NOUN
taxlaw-2824	427	3	of	of	ADP
taxlaw-2824	427	4	tax	tax	NOUN
taxlaw-2824	427	5	and	and	CCONJ
taxlaw-2824	427	6	globalization	globalization	NOUN
taxlaw-2824	427	7	225	225	NUM
taxlaw-2824	427	8	countries	country	NOUN
taxlaw-2824	427	9	.	.	PUNCT
taxlaw-2824	428	1	"84	"84	X
taxlaw-2824	428	2	to	to	ADP
taxlaw-2824	428	3	the	the	DET
taxlaw-2824	428	4	extent	extent	NOUN
taxlaw-2824	428	5	that	that	SCONJ
taxlaw-2824	428	6	these	these	DET
taxlaw-2824	428	7	firms	firm	NOUN
taxlaw-2824	428	8	keep	keep	VERB
taxlaw-2824	428	9	their	their	PRON
taxlaw-2824	428	10	investments	investment	NOUN
taxlaw-2824	428	11	in	in	ADP
taxlaw-2824	428	12	the	the	DET
taxlaw-2824	428	13	developed	developed	ADJ
taxlaw-2824	428	14	world	world	NOUN
taxlaw-2824	428	15	,	,	PUNCT
taxlaw-2824	428	16	such	such	ADJ
taxlaw-2824	428	17	evidence	evidence	NOUN
taxlaw-2824	428	18	counters	counter	VERB
taxlaw-2824	428	19	the	the	DET
taxlaw-2824	428	20	common	common	ADJ
taxlaw-2824	428	21	assumption	assumption	NOUN
taxlaw-2824	428	22	that	that	SCONJ
taxlaw-2824	428	23	tax	tax	NOUN
taxlaw-2824	428	24	rates	rate	NOUN
taxlaw-2824	428	25	are	be	AUX
taxlaw-2824	428	26	the	the	DET
taxlaw-2824	428	27	sole	sole	ADJ
taxlaw-2824	428	28	or	or	CCONJ
taxlaw-2824	428	29	even	even	ADV
taxlaw-2824	428	30	predominant	predominant	ADJ
taxlaw-2824	428	31	factor	factor	NOUN
taxlaw-2824	428	32	in	in	ADP
taxlaw-2824	428	33	determining	determine	VERB
taxlaw-2824	428	34	investment	investment	NOUN
taxlaw-2824	428	35	decisions	decision	NOUN
taxlaw-2824	428	36	.	.	PUNCT
taxlaw-2824	429	1	rather	rather	ADV
taxlaw-2824	429	2	,	,	PUNCT
taxlaw-2824	429	3	investments	investment	NOUN
taxlaw-2824	429	4	are	be	AUX
taxlaw-2824	429	5	more	more	ADV
taxlaw-2824	429	6	likely	likely	ADJ
taxlaw-2824	429	7	to	to	PART
taxlaw-2824	429	8	be	be	AUX
taxlaw-2824	429	9	made	make	VERB
taxlaw-2824	429	10	based	base	VERB
taxlaw-2824	429	11	on	on	ADP
taxlaw-2824	429	12	a	a	DET
taxlaw-2824	429	13	mix	mix	NOUN
taxlaw-2824	429	14	of	of	ADP
taxlaw-2824	429	15	considerations	consideration	NOUN
taxlaw-2824	429	16	,	,	PUNCT
taxlaw-2824	429	17	including	include	VERB
taxlaw-2824	429	18	the	the	DET
taxlaw-2824	429	19	availability	availability	NOUN
taxlaw-2824	429	20	and	and	CCONJ
taxlaw-2824	429	21	quality	quality	NOUN
taxlaw-2824	429	22	of	of	ADP
taxlaw-2824	429	23	local	local	ADJ
taxlaw-2824	429	24	goods	good	NOUN
taxlaw-2824	429	25	and	and	CCONJ
taxlaw-2824	429	26	services	service	NOUN
taxlaw-2824	429	27	,	,	PUNCT
taxlaw-2824	429	28	which	which	PRON
taxlaw-2824	429	29	can	can	AUX
taxlaw-2824	429	30	be	be	AUX
taxlaw-2824	429	31	severely	severely	ADV
taxlaw-2824	429	32	undermined	undermine	VERB
taxlaw-2824	429	33	by	by	ADP
taxlaw-2824	429	34	declining	decline	VERB
taxlaw-2824	429	35	revenues	revenue	NOUN
taxlaw-2824	429	36	if	if	SCONJ
taxlaw-2824	429	37	countries	country	NOUN
taxlaw-2824	429	38	excessively	excessively	ADV
taxlaw-2824	429	39	indulge	indulge	VERB
taxlaw-2824	429	40	in	in	ADP
taxlaw-2824	429	41	preferential	preferential	ADJ
taxlaw-2824	429	42	tax	tax	NOUN
taxlaw-2824	429	43	offerings.85	offerings.85	NOUN
taxlaw-2824	429	44	furthermore	furthermore	ADV
taxlaw-2824	429	45	,	,	PUNCT
taxlaw-2824	429	46	notwithstanding	notwithstanding	ADP
taxlaw-2824	429	47	the	the	DET
taxlaw-2824	429	48	homogenizing	homogenize	VERB
taxlaw-2824	429	49	influence	influence	NOUN
taxlaw-2824	429	50	of	of	ADP
taxlaw-2824	429	51	convergence	convergence	NOUN
taxlaw-2824	429	52	,	,	PUNCT
taxlaw-2824	429	53	globalization	globalization	NOUN
taxlaw-2824	429	54	may	may	AUX
taxlaw-2824	429	55	also	also	ADV
taxlaw-2824	429	56	lead	lead	VERB
taxlaw-2824	429	57	to	to	PART
taxlaw-2824	429	58	divergence	divergence	NOUN
taxlaw-2824	429	59	as	as	SCONJ
taxlaw-2824	429	60	nations	nation	NOUN
taxlaw-2824	429	61	find	find	VERB
taxlaw-2824	429	62	it	it	PRON
taxlaw-2824	429	63	beneficial	beneficial	ADJ
taxlaw-2824	429	64	to	to	PART
taxlaw-2824	429	65	draw	draw	VERB
taxlaw-2824	429	66	on	on	ADP
taxlaw-2824	429	67	their	their	PRON
taxlaw-2824	429	68	individual	individual	ADJ
taxlaw-2824	429	69	strengths	strength	NOUN
taxlaw-2824	429	70	to	to	PART
taxlaw-2824	429	71	gain	gain	VERB
taxlaw-2824	429	72	competitive	competitive	ADJ
taxlaw-2824	429	73	advantages.86	advantages.86	NOUN
taxlaw-2824	429	74	in	in	ADP
taxlaw-2824	429	75	fact	fact	NOUN
taxlaw-2824	429	76	,	,	PUNCT
taxlaw-2824	429	77	the	the	DET
taxlaw-2824	429	78	undertone	undertone	NOUN
taxlaw-2824	429	79	of	of	ADP
taxlaw-2824	429	80	most	most	ADJ
taxlaw-2824	429	81	comparative	comparative	ADJ
taxlaw-2824	429	82	tax	tax	NOUN
taxlaw-2824	429	83	analyses	analysis	NOUN
taxlaw-2824	429	84	continues	continue	VERB
taxlaw-2824	429	85	to	to	PART
taxlaw-2824	429	86	demonstrate	demonstrate	VERB
taxlaw-2824	429	87	that	that	SCONJ
taxlaw-2824	429	88	"	"	PUNCT
taxlaw-2824	429	89	the	the	DET
taxlaw-2824	429	90	most	most	ADV
taxlaw-2824	429	91	obvious	obvious	ADJ
taxlaw-2824	429	92	finding	finding	NOUN
taxlaw-2824	429	93	is	be	AUX
taxlaw-2824	429	94	divergence	divergence	NOUN
taxlaw-2824	429	95	"	"	PUNCT
taxlaw-2824	429	96	87	87	NUM
taxlaw-2824	429	97	and	and	CCONJ
taxlaw-2824	429	98	that	that	SCONJ
taxlaw-2824	429	99	,	,	PUNCT
taxlaw-2824	429	100	so	so	ADV
taxlaw-2824	429	101	far	far	ADV
taxlaw-2824	429	102	,	,	PUNCT
taxlaw-2824	429	103	"	"	PUNCT
taxlaw-2824	429	104	convergence	convergence	NOUN
taxlaw-2824	429	105	is	be	AUX
taxlaw-2824	429	106	a	a	DET
taxlaw-2824	429	107	relatively	relatively	ADV
taxlaw-2824	429	108	narrow	narrow	ADJ
taxlaw-2824	429	109	phenomenon	phenomenon	NOUN
taxlaw-2824	429	110	.	.	PUNCT
taxlaw-2824	429	111	.	.	PUNCT
taxlaw-2824	429	112	.	.	PUNCT
taxlaw-2824	430	1	limited	limit	VERB
taxlaw-2824	430	2	to	to	ADP
taxlaw-2824	430	3	certain	certain	ADJ
taxlaw-2824	430	4	aspects	aspect	NOUN
taxlaw-2824	430	5	of	of	ADP
taxlaw-2824	430	6	the	the	DET
taxlaw-2824	430	7	tax	tax	NOUN
taxlaw-2824	430	8	system	system	NOUN
taxlaw-2824	430	9	,	,	PUNCT
taxlaw-2824	430	10	primarily	primarily	ADV
taxlaw-2824	430	11	its	its	PRON
taxlaw-2824	430	12	corporate	corporate	ADJ
taxlaw-2824	430	13	and	and	CCONJ
taxlaw-2824	430	14	international	international	ADJ
taxlaw-2824	430	15	provisions	provision	NOUN
taxlaw-2824	430	16	.	.	PUNCT
taxlaw-2824	431	1	"88	"88	PROPN
taxlaw-2824	432	1	notably	notably	ADV
taxlaw-2824	432	2	,	,	PUNCT
taxlaw-2824	432	3	in	in	ADP
taxlaw-2824	432	4	any	any	DET
taxlaw-2824	432	5	jurisdiction	jurisdiction	NOUN
taxlaw-2824	432	6	law	law	NOUN
taxlaw-2824	432	7	is	be	AUX
taxlaw-2824	432	8	but	but	CCONJ
taxlaw-2824	432	9	one	one	NUM
taxlaw-2824	432	10	piece	piece	NOUN
taxlaw-2824	432	11	of	of	ADP
taxlaw-2824	432	12	a	a	DET
taxlaw-2824	432	13	broader	broad	ADJ
taxlaw-2824	432	14	cultural	cultural	ADJ
taxlaw-2824	432	15	puzzle	puzzle	NOUN
taxlaw-2824	432	16	,	,	PUNCT
taxlaw-2824	432	17	which	which	PRON
taxlaw-2824	432	18	draws	draw	VERB
taxlaw-2824	432	19	on	on	ADP
taxlaw-2824	432	20	unique	unique	ADJ
taxlaw-2824	432	21	local	local	ADJ
taxlaw-2824	432	22	conditions	condition	NOUN
taxlaw-2824	432	23	.	.	PUNCT
taxlaw-2824	433	1	the	the	DET
taxlaw-2824	433	2	assertion	assertion	NOUN
taxlaw-2824	433	3	that	that	SCONJ
taxlaw-2824	433	4	structural	structural	ADJ
taxlaw-2824	433	5	tax	tax	NOUN
taxlaw-2824	433	6	problems	problem	NOUN
taxlaw-2824	433	7	and	and	CCONJ
taxlaw-2824	433	8	solutions	solution	NOUN
taxlaw-2824	433	9	across	across	ADP
taxlaw-2824	433	10	different	different	ADJ
taxlaw-2824	433	11	jurisdictions	jurisdiction	NOUN
taxlaw-2824	433	12	are	be	AUX
taxlaw-2824	433	13	similar	similar	ADJ
taxlaw-2824	433	14	can	can	AUX
taxlaw-2824	433	15	therefore	therefore	ADV
taxlaw-2824	433	16	be	be	AUX
taxlaw-2824	433	17	seen	see	VERB
taxlaw-2824	433	18	as	as	ADP
taxlaw-2824	433	19	both	both	CCONJ
taxlaw-2824	433	20	inaccurate	inaccurate	ADJ
taxlaw-2824	433	21	and	and	CCONJ
taxlaw-2824	433	22	misleading.89	misleading.89	NOUN
taxlaw-2824	433	23	on	on	ADP
taxlaw-2824	433	24	this	this	DET
taxlaw-2824	433	25	view	view	NOUN
taxlaw-2824	433	26	,	,	PUNCT
taxlaw-2824	433	27	"	"	PUNCT
taxlaw-2824	433	28	harmonization	harmonization	NOUN
taxlaw-2824	433	29	projects	project	NOUN
taxlaw-2824	433	30	.	.	PUNCT
taxlaw-2824	433	31	.	.	PUNCT
taxlaw-2824	433	32	.	.	PUNCT
taxlaw-2824	434	1	that	that	DET
taxlaw-2824	434	2	call	call	NOUN
taxlaw-2824	434	3	—	—	PUNCT
taxlaw-2824	434	4	by	by	ADP
taxlaw-2824	434	5	definition	definition	NOUN
taxlaw-2824	434	6	—	—	PUNCT
taxlaw-2824	434	7	for	for	ADP
taxlaw-2824	434	8	the	the	DET
taxlaw-2824	434	9	annulment	annulment	NOUN
taxlaw-2824	434	10	of	of	ADP
taxlaw-2824	434	11	cultural	cultural	ADJ
taxlaw-2824	434	12	identity	identity	NOUN
taxlaw-2824	434	13	as	as	SCONJ
taxlaw-2824	434	14	expressed	express	VERB
taxlaw-2824	434	15	in	in	ADP
taxlaw-2824	434	16	the	the	DET
taxlaw-2824	434	17	unique	unique	ADJ
taxlaw-2824	434	18	laws	law	NOUN
taxlaw-2824	434	19	of	of	ADP
taxlaw-2824	434	20	a	a	DET
taxlaw-2824	434	21	given	give	VERB
taxlaw-2824	434	22	society	society	NOUN
taxlaw-2824	434	23	.	.	PUNCT
taxlaw-2824	434	24	.	.	PUNCT
taxlaw-2824	434	25	.	.	PUNCT
taxlaw-2824	435	1	[	[	X
taxlaw-2824	435	2	may	may	AUX
taxlaw-2824	435	3	not	not	PART
taxlaw-2824	435	4	only	only	ADV
taxlaw-2824	435	5	be	be	AUX
taxlaw-2824	435	6	rejected	reject	VERB
taxlaw-2824	435	7	as	as	ADP
taxlaw-2824	435	8	undesirable	undesirable	ADJ
taxlaw-2824	435	9	but	but	CCONJ
taxlaw-2824	435	10	could	could	AUX
taxlaw-2824	435	11	also	also	ADV
taxlaw-2824	435	12	present	present	VERB
taxlaw-2824	435	13	]	]	PUNCT
taxlaw-2824	435	14	an	an	DET
taxlaw-2824	435	15	unattainable	unattainable	ADJ
taxlaw-2824	435	16	goal	goal	NOUN
taxlaw-2824	435	17	,	,	PUNCT
taxlaw-2824	435	18	since	since	SCONJ
taxlaw-2824	435	19	cultural	cultural	ADJ
taxlaw-2824	435	20	and	and	CCONJ
taxlaw-2824	435	21	political	political	ADJ
taxlaw-2824	435	22	differences	difference	NOUN
taxlaw-2824	435	23	are	be	AUX
taxlaw-2824	435	24	irreconcilable	irreconcilable	ADJ
taxlaw-2824	435	25	.	.	PUNCT
taxlaw-2824	436	1	"90	"90	PUNCT
taxlaw-2824	436	2	as	as	SCONJ
taxlaw-2824	436	3	kathryn	kathryn	PROPN
taxlaw-2824	436	4	james	james	PROPN
taxlaw-2824	436	5	explains	explain	VERB
taxlaw-2824	436	6	,	,	PUNCT
taxlaw-2824	436	7	taxation	taxation	NOUN
taxlaw-2824	436	8	is	be	AUX
taxlaw-2824	436	9	"	"	PUNCT
taxlaw-2824	436	10	fundamentally	fundamentally	ADV
taxlaw-2824	436	11	about	about	ADP
taxlaw-2824	436	12	the	the	DET
taxlaw-2824	436	13	rules	rule	NOUN
taxlaw-2824	436	14	of	of	ADP
taxlaw-2824	436	15	the	the	DET
taxlaw-2824	436	16	game	game	NOUN
taxlaw-2824	436	17	that	that	PRON
taxlaw-2824	436	18	determine	determine	VERB
taxlaw-2824	436	19	,	,	PUNCT
taxlaw-2824	436	20	amongst	amongst	ADP
taxlaw-2824	436	21	other	other	ADJ
taxlaw-2824	436	22	things	thing	NOUN
taxlaw-2824	436	23	,	,	PUNCT
taxlaw-2824	436	24	the	the	DET
taxlaw-2824	436	25	level	level	NOUN
taxlaw-2824	436	26	of	of	ADP
taxlaw-2824	436	27	social	social	ADJ
taxlaw-2824	436	28	spending	spending	NOUN
taxlaw-2824	436	29	in	in	ADP
taxlaw-2824	436	30	society	society	NOUN
taxlaw-2824	436	31	,	,	PUNCT
taxlaw-2824	436	32	the	the	DET
taxlaw-2824	436	33	distribution	distribution	NOUN
taxlaw-2824	436	34	of	of	ADP
taxlaw-2824	436	35	property	property	NOUN
taxlaw-2824	436	36	among	among	ADP
taxlaw-2824	436	37	social	social	ADJ
taxlaw-2824	436	38	groups	group	NOUN
taxlaw-2824	436	39	,	,	PUNCT
taxlaw-2824	436	40	and	and	CCONJ
taxlaw-2824	436	41	the	the	DET
taxlaw-2824	436	42	concentration	concentration	NOUN
taxlaw-2824	436	43	of	of	ADP
taxlaw-2824	436	44	power	power	NOUN
taxlaw-2824	436	45	.	.	PUNCT
taxlaw-2824	436	46	.	.	PUNCT
taxlaw-2824	436	47	.	.	PUNCT
taxlaw-2824	437	1	."91	."91	PUNCT
taxlaw-2824	438	1	84	84	NUM
taxlaw-2824	438	2	hearing	hearing	NOUN
taxlaw-2824	438	3	on	on	ADP
taxlaw-2824	438	4	the	the	DET
taxlaw-2824	438	5	need	need	NOUN
taxlaw-2824	438	6	for	for	ADP
taxlaw-2824	438	7	comprehensive	comprehensive	ADJ
taxlaw-2824	438	8	tax	tax	NOUN
taxlaw-2824	438	9	reform	reform	NOUN
taxlaw-2824	438	10	to	to	PART
taxlaw-2824	438	11	help	help	VERB
taxlaw-2824	438	12	american	american	ADJ
taxlaw-2824	438	13	companies	company	NOUN
taxlaw-2824	438	14	compete	compete	VERB
taxlaw-2824	438	15	in	in	ADP
taxlaw-2824	438	16	the	the	DET
taxlaw-2824	438	17	global	global	ADJ
taxlaw-2824	438	18	market	market	NOUN
taxlaw-2824	438	19	and	and	CCONJ
taxlaw-2824	438	20	create	create	VERB
taxlaw-2824	438	21	jobs	job	NOUN
taxlaw-2824	438	22	for	for	ADP
taxlaw-2824	438	23	american	american	ADJ
taxlaw-2824	438	24	workers	worker	NOUN
taxlaw-2824	438	25	,	,	PUNCT
taxlaw-2824	438	26	supra	supra	PROPN
taxlaw-2824	438	27	note	note	PROPN
taxlaw-2824	438	28	28	28	NUM
taxlaw-2824	438	29	,	,	PUNCT
taxlaw-2824	438	30	at	at	ADP
taxlaw-2824	438	31	6	6	NUM
taxlaw-2824	438	32	(	(	PUNCT
taxlaw-2824	438	33	statement	statement	NOUN
taxlaw-2824	438	34	of	of	ADP
taxlaw-2824	438	35	jane	jane	PROPN
taxlaw-2824	438	36	gravelle	gravelle	PROPN
taxlaw-2824	438	37	)	)	PUNCT
taxlaw-2824	438	38	(	(	PUNCT
taxlaw-2824	438	39	emphasis	emphasis	NOUN
taxlaw-2824	438	40	added	add	VERB
taxlaw-2824	438	41	)	)	PUNCT
taxlaw-2824	438	42	.	.	PUNCT
taxlaw-2824	439	1	85	85	NUM
taxlaw-2824	440	1	i	i	PRON
taxlaw-2824	440	2	d.	d.	PROPN
taxlaw-2824	440	3	(	(	PUNCT
taxlaw-2824	440	4	emphasizing	emphasize	VERB
taxlaw-2824	440	5	that	that	SCONJ
taxlaw-2824	440	6	"	"	PUNCT
taxlaw-2824	440	7	portfolio	portfolio	NOUN
taxlaw-2824	440	8	investors	investor	NOUN
taxlaw-2824	440	9	are	be	AUX
taxlaw-2824	440	10	concerned	concern	VERB
taxlaw-2824	440	11	with	with	ADP
taxlaw-2824	440	12	the	the	DET
taxlaw-2824	440	13	overall	overall	ADJ
taxlaw-2824	440	14	return	return	NOUN
taxlaw-2824	440	15	(	(	PUNCT
taxlaw-2824	440	16	governed	govern	VERB
taxlaw-2824	440	17	by	by	ADP
taxlaw-2824	440	18	overall	overall	ADJ
taxlaw-2824	440	19	tax	tax	NOUN
taxlaw-2824	440	20	rules	rule	NOUN
taxlaw-2824	440	21	)	)	PUNCT
taxlaw-2824	440	22	and	and	CCONJ
taxlaw-2824	440	23	not	not	PART
taxlaw-2824	440	24	the	the	DET
taxlaw-2824	440	25	details	detail	NOUN
taxlaw-2824	440	26	of	of	ADP
taxlaw-2824	440	27	a	a	DET
taxlaw-2824	440	28	country	country	NOUN
taxlaw-2824	440	29	’s	’s	PART
taxlaw-2824	440	30	foreign	foreign	ADJ
taxlaw-2824	440	31	tax	tax	NOUN
taxlaw-2824	440	32	regime	regime	NOUN
taxlaw-2824	440	33	"	"	PUNCT
taxlaw-2824	440	34	)	)	PUNCT
taxlaw-2824	440	35	;	;	PUNCT
taxlaw-2824	440	36	cf	cf	X
taxlaw-2824	440	37	.	.	PUNCT
taxlaw-2824	440	38	avi	avi	PROPN
taxlaw-2824	440	39	-	-	PUNCT
taxlaw-2824	440	40	yonah	yonah	ADJ
taxlaw-2824	440	41	,	,	PUNCT
taxlaw-2824	440	42	sartori	sartori	NOUN
taxlaw-2824	440	43	,	,	PUNCT
taxlaw-2824	440	44	&	&	CCONJ
taxlaw-2824	440	45	marian	marian	PROPN
taxlaw-2824	440	46	,	,	PUNCT
taxlaw-2824	440	47	supra	supra	PROPN
taxlaw-2824	440	48	note	note	PROPN
taxlaw-2824	440	49	1	1	NUM
taxlaw-2824	440	50	,	,	PUNCT
taxlaw-2824	440	51	at	at	ADP
taxlaw-2824	440	52	140	140	NUM
taxlaw-2824	440	53	(	(	PUNCT
taxlaw-2824	440	54	discussing	discuss	VERB
taxlaw-2824	440	55	fdi	fdi	NOUN
taxlaw-2824	440	56	in	in	ADP
taxlaw-2824	440	57	the	the	DET
taxlaw-2824	440	58	context	context	NOUN
taxlaw-2824	440	59	of	of	ADP
taxlaw-2824	440	60	mnes	mne	NOUN
taxlaw-2824	440	61	’	’	PART
taxlaw-2824	440	62	activity	activity	NOUN
taxlaw-2824	440	63	and	and	CCONJ
taxlaw-2824	440	64	citing	cite	VERB
taxlaw-2824	440	65	joshua	joshua	PROPN
taxlaw-2824	440	66	d.	d.	PROPN
taxlaw-2824	440	67	moore	moore	PROPN
taxlaw-2824	440	68	,	,	PUNCT
taxlaw-2824	440	69	the	the	DET
taxlaw-2824	440	70	economic	economic	ADJ
taxlaw-2824	440	71	importance	importance	NOUN
taxlaw-2824	440	72	of	of	ADP
taxlaw-2824	440	73	tax	tax	NOUN
taxlaw-2824	440	74	competition	competition	NOUN
taxlaw-2824	440	75	for	for	ADP
taxlaw-2824	440	76	foreign	foreign	ADJ
taxlaw-2824	440	77	direct	direct	ADJ
taxlaw-2824	440	78	investment	investment	NOUN
taxlaw-2824	440	79	:	:	PUNCT
taxlaw-2824	440	80	an	an	DET
taxlaw-2824	440	81	analysis	analysis	NOUN
taxlaw-2824	440	82	of	of	ADP
taxlaw-2824	440	83	international	international	ADJ
taxlaw-2824	440	84	corporate	corporate	ADJ
taxlaw-2824	440	85	tax	tax	NOUN
taxlaw-2824	440	86	harmonization	harmonization	NOUN
taxlaw-2824	440	87	proposals	proposal	NOUN
taxlaw-2824	440	88	and	and	CCONJ
taxlaw-2824	440	89	lessons	lesson	NOUN
taxlaw-2824	440	90	from	from	ADP
taxlaw-2824	440	91	winning	win	VERB
taxlaw-2824	440	92	corporate	corporate	ADJ
taxlaw-2824	440	93	tax	tax	NOUN
taxlaw-2824	440	94	strategy	strategy	NOUN
taxlaw-2824	440	95	in	in	ADP
taxlaw-2824	440	96	ireland	ireland	PROPN
taxlaw-2824	440	97	,	,	PUNCT
taxlaw-2824	440	98	20	20	NUM
taxlaw-2824	440	99	pac	pac	AUX
taxlaw-2824	440	100	.	.	PROPN
taxlaw-2824	440	101	mcgeorge	mcgeorge	PROPN
taxlaw-2824	440	102	global	global	ADJ
taxlaw-2824	440	103	bus	bus	NOUN
taxlaw-2824	440	104	.	.	PUNCT
taxlaw-2824	440	105	&	&	CCONJ
taxlaw-2824	440	106	dev	dev	PROPN
taxlaw-2824	440	107	.	.	PUNCT
taxlaw-2824	441	1	l.j	l.j	PROPN
taxlaw-2824	441	2	345	345	NUM
taxlaw-2824	441	3	,	,	PUNCT
taxlaw-2824	441	4	357	357	NUM
taxlaw-2824	441	5	(	(	PUNCT
taxlaw-2824	441	6	2007	2007	NUM
taxlaw-2824	441	7	)	)	PUNCT
taxlaw-2824	441	8	(	(	PUNCT
taxlaw-2824	441	9	"	"	PUNCT
taxlaw-2824	441	10	[	[	X
taxlaw-2824	441	11	b]ecause	b]ecause	VERB
taxlaw-2824	441	12	mnes	mne	NOUN
taxlaw-2824	441	13	benefit	benefit	VERB
taxlaw-2824	441	14	from	from	ADP
taxlaw-2824	441	15	tax	tax	NOUN
taxlaw-2824	441	16	expenditures	expenditure	NOUN
taxlaw-2824	441	17	and	and	CCONJ
taxlaw-2824	441	18	provisions	provision	NOUN
taxlaw-2824	441	19	of	of	ADP
taxlaw-2824	441	20	public	public	ADJ
taxlaw-2824	441	21	goods	good	NOUN
taxlaw-2824	441	22	and	and	CCONJ
taxlaw-2824	441	23	services	service	NOUN
taxlaw-2824	441	24	,	,	PUNCT
taxlaw-2824	441	25	they	they	PRON
taxlaw-2824	441	26	are	be	AUX
taxlaw-2824	441	27	unlikely	unlikely	ADJ
taxlaw-2824	441	28	to	to	PART
taxlaw-2824	441	29	derive	derive	VERB
taxlaw-2824	441	30	the	the	DET
taxlaw-2824	441	31	rates	rate	NOUN
taxlaw-2824	441	32	to	to	ADP
taxlaw-2824	441	33	zero	zero	NUM
taxlaw-2824	441	34	.	.	PUNCT
taxlaw-2824	441	35	"	"	PUNCT
taxlaw-2824	441	36	)	)	PUNCT
taxlaw-2824	441	37	)	)	PUNCT
taxlaw-2824	441	38	.	.	PUNCT
taxlaw-2824	442	1	86	86	NUM
taxlaw-2824	442	2	see	see	VERB
taxlaw-2824	442	3	,	,	PUNCT
taxlaw-2824	442	4	e.g.	e.g.	ADV
taxlaw-2824	442	5	,	,	PUNCT
taxlaw-2824	442	6	james	james	PROPN
taxlaw-2824	442	7	,	,	PUNCT
taxlaw-2824	442	8	supra	supra	PROPN
taxlaw-2824	442	9	note	note	PROPN
taxlaw-2824	442	10	56	56	NUM
taxlaw-2824	442	11	,	,	PUNCT
taxlaw-2824	442	12	at	at	ADP
taxlaw-2824	442	13	496	496	NUM
taxlaw-2824	442	14	(	(	PUNCT
taxlaw-2824	442	15	"	"	PUNCT
taxlaw-2824	442	16	the	the	DET
taxlaw-2824	442	17	mere	mere	ADJ
taxlaw-2824	442	18	fact	fact	NOUN
taxlaw-2824	442	19	that	that	SCONJ
taxlaw-2824	442	20	vat	vat	NOUN
taxlaw-2824	442	21	reform	reform	NOUN
taxlaw-2824	442	22	was	be	AUX
taxlaw-2824	442	23	so	so	ADV
taxlaw-2824	442	24	controversial	controversial	ADJ
taxlaw-2824	442	25	in	in	ADP
taxlaw-2824	442	26	australia	australia	PROPN
taxlaw-2824	442	27	and	and	CCONJ
taxlaw-2824	442	28	canada	canada	PROPN
taxlaw-2824	442	29	and	and	CCONJ
taxlaw-2824	442	30	remains	remain	VERB
taxlaw-2824	442	31	elusive	elusive	ADJ
taxlaw-2824	442	32	in	in	ADP
taxlaw-2824	442	33	the	the	DET
taxlaw-2824	442	34	u.s	u.s	PROPN
taxlaw-2824	442	35	.	.	PROPN
taxlaw-2824	442	36	challenges	challenge	VERB
taxlaw-2824	442	37	this	this	DET
taxlaw-2824	442	38	presumption	presumption	NOUN
taxlaw-2824	442	39	of	of	ADP
taxlaw-2824	442	40	necessary	necessary	ADJ
taxlaw-2824	442	41	convergence	convergence	NOUN
taxlaw-2824	442	42	.	.	PUNCT
taxlaw-2824	442	43	"	"	PUNCT
taxlaw-2824	442	44	)	)	PUNCT
taxlaw-2824	442	45	.	.	PUNCT
taxlaw-2824	443	1	87	87	NUM
taxlaw-2824	443	2	avi	avi	PROPN
taxlaw-2824	443	3	-	-	PUNCT
taxlaw-2824	443	4	yonah	yonah	ADJ
taxlaw-2824	443	5	,	,	PUNCT
taxlaw-2824	443	6	supra	supra	PROPN
taxlaw-2824	443	7	note	note	PROPN
taxlaw-2824	443	8	18	18	NUM
taxlaw-2824	443	9	,	,	PUNCT
taxlaw-2824	443	10	at	at	ADP
taxlaw-2824	443	11	1	1	NUM
taxlaw-2824	443	12	(	(	PUNCT
taxlaw-2824	443	13	"	"	PUNCT
taxlaw-2824	443	14	if	if	SCONJ
taxlaw-2824	443	15	one	one	PRON
taxlaw-2824	443	16	compares	compare	VERB
taxlaw-2824	443	17	any	any	DET
taxlaw-2824	443	18	two	two	NUM
taxlaw-2824	443	19	national	national	ADJ
taxlaw-2824	443	20	tax	tax	NOUN
taxlaw-2824	443	21	laws	law	NOUN
taxlaw-2824	443	22	,	,	PUNCT
taxlaw-2824	443	23	the	the	DET
taxlaw-2824	443	24	most	most	ADV
taxlaw-2824	443	25	obvious	obvious	ADJ
taxlaw-2824	443	26	finding	finding	NOUN
taxlaw-2824	443	27	is	be	AUX
taxlaw-2824	443	28	divergence	divergence	ADJ
taxlaw-2824	443	29	.	.	PUNCT
taxlaw-2824	444	1	tax	tax	NOUN
taxlaw-2824	444	2	law	law	NOUN
taxlaw-2824	444	3	reflects	reflect	VERB
taxlaw-2824	444	4	specific	specific	ADJ
taxlaw-2824	444	5	national	national	ADJ
taxlaw-2824	444	6	histories	history	NOUN
taxlaw-2824	444	7	,	,	PUNCT
taxlaw-2824	444	8	cultures	culture	NOUN
taxlaw-2824	444	9	and	and	CCONJ
taxlaw-2824	444	10	interests	interest	NOUN
taxlaw-2824	444	11	,	,	PUNCT
taxlaw-2824	444	12	and	and	CCONJ
taxlaw-2824	444	13	not	not	PART
taxlaw-2824	444	14	surprisingly	surprisingly	ADV
taxlaw-2824	444	15	they	they	PRON
taxlaw-2824	444	16	differ	differ	VERB
taxlaw-2824	444	17	.	.	PUNCT
taxlaw-2824	444	18	"	"	PUNCT
taxlaw-2824	444	19	)	)	PUNCT
taxlaw-2824	444	20	.	.	PUNCT
taxlaw-2824	445	1	88	88	NUM
taxlaw-2824	446	1	i	i	PRON
taxlaw-2824	446	2	d.	d.	NOUN
taxlaw-2824	446	3	at	at	ADP
taxlaw-2824	446	4	5	5	NUM
taxlaw-2824	446	5	.	.	PUNCT
taxlaw-2824	447	1	in	in	ADP
taxlaw-2824	447	2	these	these	DET
taxlaw-2824	447	3	areas	area	NOUN
taxlaw-2824	447	4	,	,	PUNCT
taxlaw-2824	447	5	convergence	convergence	NOUN
taxlaw-2824	447	6	may	may	AUX
taxlaw-2824	447	7	be	be	AUX
taxlaw-2824	447	8	a	a	DET
taxlaw-2824	447	9	positive	positive	ADJ
taxlaw-2824	447	10	phenomenon	phenomenon	NOUN
taxlaw-2824	447	11	to	to	ADP
taxlaw-2824	447	12	the	the	DET
taxlaw-2824	447	13	extent	extent	NOUN
taxlaw-2824	447	14	that	that	SCONJ
taxlaw-2824	447	15	it	it	PRON
taxlaw-2824	447	16	reduces	reduce	VERB
taxlaw-2824	447	17	the	the	DET
taxlaw-2824	447	18	scope	scope	NOUN
taxlaw-2824	447	19	of	of	ADP
taxlaw-2824	447	20	tax	tax	NOUN
taxlaw-2824	447	21	arbitrage	arbitrage	NOUN
taxlaw-2824	447	22	where	where	SCONJ
taxlaw-2824	447	23	taxpayers	taxpayer	NOUN
taxlaw-2824	447	24	manipulate	manipulate	VERB
taxlaw-2824	447	25	the	the	DET
taxlaw-2824	447	26	discrepancies	discrepancy	NOUN
taxlaw-2824	447	27	among	among	ADP
taxlaw-2824	447	28	tax	tax	NOUN
taxlaw-2824	447	29	systems	system	NOUN
taxlaw-2824	447	30	of	of	ADP
taxlaw-2824	447	31	different	different	ADJ
taxlaw-2824	447	32	jurisdictions	jurisdiction	NOUN
taxlaw-2824	447	33	to	to	PART
taxlaw-2824	447	34	minimize	minimize	VERB
taxlaw-2824	447	35	their	their	PRON
taxlaw-2824	447	36	tax	tax	NOUN
taxlaw-2824	447	37	liability	liability	NOUN
taxlaw-2824	447	38	.	.	PUNCT
taxlaw-2824	448	1	i	i	PRON
taxlaw-2824	448	2	d.	d.	PROPN
taxlaw-2824	448	3	89	89	NUM
taxlaw-2824	448	4	avi	avi	PROPN
taxlaw-2824	448	5	-	-	PUNCT
taxlaw-2824	448	6	yonah	yonah	ADJ
taxlaw-2824	448	7	,	,	PUNCT
taxlaw-2824	448	8	sartori	sartori	NOUN
taxlaw-2824	448	9	,	,	PUNCT
taxlaw-2824	448	10	&	&	CCONJ
taxlaw-2824	448	11	marian	marian	PROPN
taxlaw-2824	448	12	,	,	PUNCT
taxlaw-2824	448	13	supra	supra	PROPN
taxlaw-2824	448	14	note	note	PROPN
taxlaw-2824	448	15	1	1	NUM
taxlaw-2824	448	16	,	,	PUNCT
taxlaw-2824	448	17	at	at	ADP
taxlaw-2824	448	18	7	7	NUM
taxlaw-2824	448	19	;	;	PUNCT
taxlaw-2824	448	20	marian	marian	PROPN
taxlaw-2824	448	21	,	,	PUNCT
taxlaw-2824	448	22	supra	supra	PROPN
taxlaw-2824	448	23	note	note	NOUN
taxlaw-2824	448	24	2	2	NUM
taxlaw-2824	448	25	,	,	PUNCT
taxlaw-2824	448	26	at	at	ADP
taxlaw-2824	448	27	465	465	NUM
taxlaw-2824	448	28	(	(	PUNCT
taxlaw-2824	448	29	"	"	PUNCT
taxlaw-2824	448	30	tax	tax	NOUN
taxlaw-2824	448	31	law	law	NOUN
taxlaw-2824	448	32	is	be	AUX
taxlaw-2824	448	33	very	very	ADV
taxlaw-2824	448	34	much	much	ADV
taxlaw-2824	448	35	about	about	ADP
taxlaw-2824	448	36	local	local	ADJ
taxlaw-2824	448	37	context	context	NOUN
taxlaw-2824	448	38	.	.	PUNCT
taxlaw-2824	449	1	it	it	PRON
taxlaw-2824	449	2	is	be	AUX
taxlaw-2824	449	3	the	the	DET
taxlaw-2824	449	4	very	very	ADJ
taxlaw-2824	449	5	essence	essence	NOUN
taxlaw-2824	449	6	of	of	ADP
taxlaw-2824	449	7	the	the	DET
taxlaw-2824	449	8	political	political	ADJ
taxlaw-2824	449	9	orientation	orientation	NOUN
taxlaw-2824	449	10	of	of	ADP
taxlaw-2824	449	11	any	any	DET
taxlaw-2824	449	12	regime	regime	NOUN
taxlaw-2824	449	13	in	in	ADP
taxlaw-2824	449	14	any	any	DET
taxlaw-2824	449	15	given	give	VERB
taxlaw-2824	449	16	jurisdiction	jurisdiction	NOUN
taxlaw-2824	449	17	.	.	PUNCT
taxlaw-2824	449	18	.	.	PUNCT
taxlaw-2824	449	19	.	.	PUNCT
taxlaw-2824	450	1	[	[	X
taxlaw-2824	450	2	and	and	CCONJ
taxlaw-2824	450	3	]	]	PUNCT
taxlaw-2824	450	4	is	be	AUX
taxlaw-2824	450	5	used	use	VERB
taxlaw-2824	450	6	expressly	expressly	ADV
taxlaw-2824	450	7	to	to	PART
taxlaw-2824	450	8	promote	promote	VERB
taxlaw-2824	450	9	political	political	ADJ
taxlaw-2824	450	10	agendas	agenda	NOUN
taxlaw-2824	450	11	.	.	PUNCT
taxlaw-2824	450	12	"	"	PUNCT
taxlaw-2824	450	13	)	)	PUNCT
taxlaw-2824	450	14	.	.	PUNCT
taxlaw-2824	451	1	90	90	NUM
taxlaw-2824	451	2	avi	avi	PROPN
taxlaw-2824	451	3	-	-	PUNCT
taxlaw-2824	451	4	yonah	yonah	ADJ
taxlaw-2824	451	5	,	,	PUNCT
taxlaw-2824	451	6	sartori	sartori	NOUN
taxlaw-2824	451	7	,	,	PUNCT
taxlaw-2824	451	8	&	&	CCONJ
taxlaw-2824	451	9	marian	marian	PROPN
taxlaw-2824	451	10	,	,	PUNCT
taxlaw-2824	451	11	supra	supra	PROPN
taxlaw-2824	451	12	note	note	PROPN
taxlaw-2824	451	13	1	1	NUM
taxlaw-2824	451	14	,	,	PUNCT
taxlaw-2824	451	15	at	at	ADP
taxlaw-2824	451	16	7	7	NUM
taxlaw-2824	451	17	(	(	PUNCT
taxlaw-2824	451	18	adding	add	VERB
taxlaw-2824	451	19	that	that	SCONJ
taxlaw-2824	451	20	"	"	PUNCT
taxlaw-2824	451	21	rather	rather	ADV
taxlaw-2824	451	22	,	,	PUNCT
taxlaw-2824	451	23	.	.	PUNCT
taxlaw-2824	451	24	.	.	PUNCT
taxlaw-2824	451	25	.	.	PUNCT
taxlaw-2824	452	1	comparative	comparative	ADJ
taxlaw-2824	452	2	analysis	analysis	NOUN
taxlaw-2824	452	3	should	should	AUX
taxlaw-2824	452	4	be	be	AUX
taxlaw-2824	452	5	aimed	aim	VERB
taxlaw-2824	452	6	at	at	ADP
taxlaw-2824	452	7	understanding	understand	VERB
taxlaw-2824	452	8	the	the	DET
taxlaw-2824	452	9	cultural	cultural	ADJ
taxlaw-2824	452	10	;	;	PUNCT
taxlaw-2824	452	11	social	social	ADJ
taxlaw-2824	452	12	;	;	PUNCT
taxlaw-2824	452	13	political	political	ADJ
taxlaw-2824	452	14	;	;	PUNCT
taxlaw-2824	452	15	and	and	CCONJ
taxlaw-2824	452	16	ultimately	ultimately	ADV
taxlaw-2824	452	17	,	,	PUNCT
taxlaw-2824	452	18	the	the	DET
taxlaw-2824	452	19	legal	legal	ADJ
taxlaw-2824	452	20	identities	identity	NOUN
taxlaw-2824	452	21	of	of	ADP
taxlaw-2824	452	22	'	'	PUNCT
taxlaw-2824	452	23	the	the	DET
taxlaw-2824	452	24	other	other	ADJ
taxlaw-2824	452	25	.	.	PUNCT
taxlaw-2824	452	26	'	'	PUNCT
taxlaw-2824	453	1	in	in	ADP
taxlaw-2824	453	2	turn	turn	NOUN
taxlaw-2824	453	3	,	,	PUNCT
taxlaw-2824	453	4	such	such	ADJ
taxlaw-2824	453	5	'	'	PUNCT
taxlaw-2824	453	6	understanding	understanding	NOUN
taxlaw-2824	453	7	'	'	PUNCT
taxlaw-2824	453	8	should	should	AUX
taxlaw-2824	453	9	serve	serve	VERB
taxlaw-2824	453	10	us	we	PRON
taxlaw-2824	453	11	better	well	ADV
taxlaw-2824	453	12	'	'	PUNCT
taxlaw-2824	453	13	when	when	SCONJ
taxlaw-2824	453	14	reflecting	reflect	VERB
taxlaw-2824	453	15	on	on	ADP
taxlaw-2824	453	16	our	our	PRON
taxlaw-2824	453	17	own	own	ADJ
taxlaw-2824	453	18	legal	legal	ADJ
taxlaw-2824	453	19	rules	rule	NOUN
taxlaw-2824	453	20	and	and	CCONJ
taxlaw-2824	453	21	cultural	cultural	ADJ
taxlaw-2824	453	22	identity	identity	NOUN
taxlaw-2824	453	23	.	.	PUNCT
taxlaw-2824	453	24	'	'	PUNCT
taxlaw-2824	454	1	"	"	PUNCT
taxlaw-2824	454	2	)	)	PUNCT
taxlaw-2824	454	3	;	;	PUNCT
taxlaw-2824	454	4	likhovski	likhovski	PROPN
taxlaw-2824	454	5	,	,	PUNCT
taxlaw-2824	454	6	supra	supra	PROPN
taxlaw-2824	454	7	note	note	NOUN
taxlaw-2824	454	8	69	69	NUM
taxlaw-2824	454	9	,	,	PUNCT
taxlaw-2824	454	10	at	at	ADP
taxlaw-2824	454	11	761	761	NUM
taxlaw-2824	454	12	(	(	PUNCT
taxlaw-2824	454	13	"	"	PUNCT
taxlaw-2824	454	14	many	many	ADJ
taxlaw-2824	454	15	participants	participant	NOUN
taxlaw-2824	454	16	in	in	ADP
taxlaw-2824	454	17	the	the	DET
taxlaw-2824	454	18	debate	debate	NOUN
taxlaw-2824	454	19	about	about	ADP
taxlaw-2824	454	20	legal	legal	ADJ
taxlaw-2824	454	21	transplantation	transplantation	NOUN
taxlaw-2824	454	22	and	and	CCONJ
taxlaw-2824	454	23	the	the	DET
taxlaw-2824	454	24	autonomy	autonomy	NOUN
taxlaw-2824	454	25	of	of	ADP
taxlaw-2824	454	26	the	the	DET
taxlaw-2824	454	27	law	law	NOUN
taxlaw-2824	454	28	assume	assume	VERB
taxlaw-2824	454	29	that	that	SCONJ
taxlaw-2824	454	30	law	law	NOUN
taxlaw-2824	454	31	is	be	AUX
taxlaw-2824	454	32	autonomous	autonomous	ADJ
taxlaw-2824	454	33	and	and	CCONJ
taxlaw-2824	454	34	independent	independent	ADJ
taxlaw-2824	454	35	of	of	ADP
taxlaw-2824	454	36	the	the	DET
taxlaw-2824	454	37	society	society	NOUN
taxlaw-2824	454	38	which	which	PRON
taxlaw-2824	454	39	it	it	PRON
taxlaw-2824	454	40	governs	govern	VERB
taxlaw-2824	454	41	or	or	CCONJ
taxlaw-2824	454	42	,	,	PUNCT
taxlaw-2824	454	43	alternatively	alternatively	ADV
taxlaw-2824	454	44	,	,	PUNCT
taxlaw-2824	454	45	that	that	SCONJ
taxlaw-2824	454	46	it	it	PRON
taxlaw-2824	454	47	reflects	reflect	VERB
taxlaw-2824	454	48	that	that	SCONJ
taxlaw-2824	454	49	society	society	NOUN
taxlaw-2824	454	50	.	.	PUNCT
taxlaw-2824	455	1	but	but	CCONJ
taxlaw-2824	455	2	in	in	ADP
taxlaw-2824	455	3	fact	fact	NOUN
taxlaw-2824	455	4	law	law	NOUN
taxlaw-2824	455	5	is	be	AUX
taxlaw-2824	455	6	both	both	PRON
taxlaw-2824	455	7	autonomous	autonomous	ADJ
taxlaw-2824	455	8	and	and	CCONJ
taxlaw-2824	455	9	related	relate	VERB
taxlaw-2824	455	10	to	to	ADP
taxlaw-2824	455	11	society	society	NOUN
taxlaw-2824	455	12	,	,	PUNCT
taxlaw-2824	455	13	depending	depend	VERB
taxlaw-2824	455	14	on	on	ADP
taxlaw-2824	455	15	the	the	DET
taxlaw-2824	455	16	specific	specific	ADJ
taxlaw-2824	455	17	phase	phase	NOUN
taxlaw-2824	455	18	in	in	ADP
taxlaw-2824	455	19	the	the	DET
taxlaw-2824	455	20	life	life	NOUN
taxlaw-2824	455	21	of	of	ADP
taxlaw-2824	455	22	the	the	DET
taxlaw-2824	455	23	law	law	NOUN
taxlaw-2824	455	24	that	that	PRON
taxlaw-2824	455	25	we	we	PRON
taxlaw-2824	455	26	are	be	AUX
taxlaw-2824	455	27	examining	examine	VERB
taxlaw-2824	455	28	and	and	CCONJ
taxlaw-2824	455	29	the	the	DET
taxlaw-2824	455	30	actors	actor	NOUN
taxlaw-2824	455	31	we	we	PRON
taxlaw-2824	455	32	are	be	AUX
taxlaw-2824	455	33	interested	interested	ADJ
taxlaw-2824	455	34	in	in	ADP
taxlaw-2824	455	35	.	.	PUNCT
taxlaw-2824	455	36	"	"	PUNCT
taxlaw-2824	455	37	)	)	PUNCT
taxlaw-2824	455	38	.	.	PUNCT
taxlaw-2824	456	1	91	91	NUM
taxlaw-2824	456	2	james	james	PROPN
taxlaw-2824	456	3	,	,	PUNCT
taxlaw-2824	456	4	supra	supra	PROPN
taxlaw-2824	456	5	note	note	PROPN
taxlaw-2824	456	6	56	56	NUM
taxlaw-2824	456	7	,	,	PUNCT
taxlaw-2824	456	8	at	at	ADP
taxlaw-2824	456	9	496	496	NUM
taxlaw-2824	456	10	.	.	PUNCT
taxlaw-2824	457	1	226	226	NUM
taxlaw-2824	457	2	columbia	columbia	PROPN
taxlaw-2824	457	3	journal	journal	PROPN
taxlaw-2824	457	4	of	of	ADP
taxlaw-2824	457	5	tax	tax	NOUN
taxlaw-2824	457	6	law	law	NOUN
taxlaw-2824	457	7	[	[	X
taxlaw-2824	457	8	vol.5:207	vol.5:207	NOUN
taxlaw-2824	457	9	while	while	SCONJ
taxlaw-2824	457	10	"	"	PUNCT
taxlaw-2824	457	11	these	these	DET
taxlaw-2824	457	12	issues	issue	NOUN
taxlaw-2824	457	13	might	might	AUX
taxlaw-2824	457	14	be	be	AUX
taxlaw-2824	457	15	universal	universal	ADJ
taxlaw-2824	457	16	.	.	PUNCT
taxlaw-2824	457	17	.	.	PUNCT
taxlaw-2824	458	1	.	.	PUNCT
taxlaw-2824	459	1	there	there	PRON
taxlaw-2824	459	2	are	be	VERB
taxlaw-2824	459	3	clear	clear	ADJ
taxlaw-2824	459	4	differences	difference	NOUN
taxlaw-2824	459	5	as	as	ADV
taxlaw-2824	459	6	well	well	ADV
taxlaw-2824	459	7	as	as	ADP
taxlaw-2824	459	8	similarities	similarity	NOUN
taxlaw-2824	459	9	in	in	ADP
taxlaw-2824	459	10	the	the	DET
taxlaw-2824	459	11	way	way	NOUN
taxlaw-2824	459	12	in	in	ADP
taxlaw-2824	459	13	which	which	PRON
taxlaw-2824	459	14	societies	society	NOUN
taxlaw-2824	459	15	respond	respond	VERB
taxlaw-2824	459	16	to	to	ADP
taxlaw-2824	459	17	[	[	X
taxlaw-2824	459	18	them	them	X
taxlaw-2824	459	19	]	]	PUNCT
taxlaw-2824	459	20	.	.	PUNCT
taxlaw-2824	459	21	.	.	PUNCT
taxlaw-2824	459	22	.	.	PUNCT
taxlaw-2824	459	23	.	.	PUNCT
taxlaw-2824	459	24	"	"	PUNCT
taxlaw-2824	460	1	92	92	NUM
taxlaw-2824	460	2	in	in	ADP
taxlaw-2824	460	3	this	this	DET
taxlaw-2824	460	4	light	light	NOUN
taxlaw-2824	460	5	,	,	PUNCT
taxlaw-2824	460	6	divergence	divergence	NOUN
taxlaw-2824	460	7	is	be	AUX
taxlaw-2824	460	8	both	both	PRON
taxlaw-2824	460	9	to	to	PART
taxlaw-2824	460	10	be	be	AUX
taxlaw-2824	460	11	expected	expect	VERB
taxlaw-2824	460	12	and	and	CCONJ
taxlaw-2824	460	13	valuable.93	valuable.93	VERB
taxlaw-2824	460	14	as	as	ADV
taxlaw-2824	460	15	long	long	ADV
taxlaw-2824	460	16	as	as	SCONJ
taxlaw-2824	460	17	there	there	PRON
taxlaw-2824	460	18	are	be	VERB
taxlaw-2824	460	19	differences	difference	NOUN
taxlaw-2824	460	20	among	among	ADP
taxlaw-2824	460	21	societies	society	NOUN
taxlaw-2824	460	22	,	,	PUNCT
taxlaw-2824	460	23	convergence	convergence	NOUN
taxlaw-2824	460	24	will	will	AUX
taxlaw-2824	460	25	never	never	ADV
taxlaw-2824	460	26	be	be	AUX
taxlaw-2824	460	27	complete.94	complete.94	NOUN
taxlaw-2824	460	28	in	in	ADP
taxlaw-2824	460	29	fact	fact	NOUN
taxlaw-2824	460	30	,	,	PUNCT
taxlaw-2824	460	31	forces	force	NOUN
taxlaw-2824	460	32	of	of	ADP
taxlaw-2824	460	33	convergence	convergence	NOUN
taxlaw-2824	460	34	and	and	CCONJ
taxlaw-2824	460	35	divergence	divergence	NOUN
taxlaw-2824	460	36	may	may	AUX
taxlaw-2824	460	37	operate	operate	VERB
taxlaw-2824	460	38	at	at	ADP
taxlaw-2824	460	39	the	the	DET
taxlaw-2824	460	40	same	same	ADJ
taxlaw-2824	460	41	time	time	NOUN
taxlaw-2824	460	42	,	,	PUNCT
taxlaw-2824	460	43	pulling	pull	VERB
taxlaw-2824	460	44	nations	nation	NOUN
taxlaw-2824	460	45	in	in	ADP
taxlaw-2824	460	46	opposite	opposite	ADJ
taxlaw-2824	460	47	directions	direction	NOUN
taxlaw-2824	460	48	and	and	CCONJ
taxlaw-2824	460	49	at	at	ADP
taxlaw-2824	460	50	times	time	NOUN
taxlaw-2824	460	51	—	—	PUNCT
taxlaw-2824	460	52	either	either	CCONJ
taxlaw-2824	460	53	partially	partially	ADV
taxlaw-2824	460	54	or	or	CCONJ
taxlaw-2824	460	55	completely	completely	ADV
taxlaw-2824	460	56	—	—	PUNCT
taxlaw-2824	460	57	negating	negate	VERB
taxlaw-2824	460	58	each	each	DET
taxlaw-2824	460	59	other	other	ADJ
taxlaw-2824	460	60	.	.	PUNCT
taxlaw-2824	461	1	comparing	compare	VERB
taxlaw-2824	461	2	the	the	DET
taxlaw-2824	461	3	canadian	canadian	ADJ
taxlaw-2824	461	4	general	general	ADJ
taxlaw-2824	461	5	anti	anti	ADJ
taxlaw-2824	461	6	-	-	ADJ
taxlaw-2824	461	7	avoidance	avoidance	ADJ
taxlaw-2824	461	8	rule	rule	NOUN
taxlaw-2824	461	9	(	(	PUNCT
taxlaw-2824	461	10	gaar	gaar	PROPN
taxlaw-2824	461	11	)	)	PUNCT
taxlaw-2824	461	12	with	with	ADP
taxlaw-2824	461	13	its	its	PRON
taxlaw-2824	461	14	chinese	chinese	ADJ
taxlaw-2824	461	15	counterpart	counterpart	NOUN
taxlaw-2824	461	16	,	,	PUNCT
taxlaw-2824	461	17	jinyan	jinyan	PROPN
taxlaw-2824	461	18	li	li	PROPN
taxlaw-2824	461	19	argues	argue	VERB
taxlaw-2824	461	20	,	,	PUNCT
taxlaw-2824	461	21	for	for	ADP
taxlaw-2824	461	22	example	example	NOUN
taxlaw-2824	461	23	,	,	PUNCT
taxlaw-2824	461	24	that	that	SCONJ
taxlaw-2824	461	25	even	even	ADV
taxlaw-2824	461	26	though	though	SCONJ
taxlaw-2824	461	27	both	both	DET
taxlaw-2824	461	28	gaars	gaar	NOUN
taxlaw-2824	461	29	appear	appear	VERB
taxlaw-2824	461	30	similar	similar	ADJ
taxlaw-2824	461	31	on	on	ADP
taxlaw-2824	461	32	paper	paper	NOUN
taxlaw-2824	461	33	,	,	PUNCT
taxlaw-2824	461	34	they	they	PRON
taxlaw-2824	461	35	diverge	diverge	VERB
taxlaw-2824	461	36	in	in	ADP
taxlaw-2824	461	37	several	several	ADJ
taxlaw-2824	461	38	fundamental	fundamental	ADJ
taxlaw-2824	461	39	respects	respect	NOUN
taxlaw-2824	461	40	,	,	PUNCT
taxlaw-2824	461	41	including	include	VERB
taxlaw-2824	461	42	the	the	DET
taxlaw-2824	461	43	challenges	challenge	NOUN
taxlaw-2824	461	44	addressed	address	VERB
taxlaw-2824	461	45	,	,	PUNCT
taxlaw-2824	461	46	the	the	DET
taxlaw-2824	461	47	motivations	motivation	NOUN
taxlaw-2824	461	48	behind	behind	ADP
taxlaw-2824	461	49	their	their	PRON
taxlaw-2824	461	50	enactment	enactment	NOUN
taxlaw-2824	461	51	,	,	PUNCT
taxlaw-2824	461	52	and	and	CCONJ
taxlaw-2824	461	53	their	their	PRON
taxlaw-2824	461	54	application	application	NOUN
taxlaw-2824	461	55	and	and	CCONJ
taxlaw-2824	461	56	effects	effect	NOUN
taxlaw-2824	461	57	.	.	PUNCT
taxlaw-2824	462	1	li	li	PROPN
taxlaw-2824	462	2	adds	add	VERB
taxlaw-2824	462	3	,	,	PUNCT
taxlaw-2824	462	4	however	however	ADV
taxlaw-2824	462	5	,	,	PUNCT
taxlaw-2824	462	6	that	that	SCONJ
taxlaw-2824	462	7	because	because	SCONJ
taxlaw-2824	462	8	the	the	DET
taxlaw-2824	462	9	canadian	canadian	ADJ
taxlaw-2824	462	10	and	and	CCONJ
taxlaw-2824	462	11	chinese	chinese	ADJ
taxlaw-2824	462	12	gaars	gaar	NOUN
taxlaw-2824	462	13	affect	affect	VERB
taxlaw-2824	462	14	their	their	PRON
taxlaw-2824	462	15	tax	tax	NOUN
taxlaw-2824	462	16	systems	system	NOUN
taxlaw-2824	462	17	from	from	ADP
taxlaw-2824	462	18	almost	almost	ADV
taxlaw-2824	462	19	opposite	opposite	ADJ
taxlaw-2824	462	20	directions	direction	NOUN
taxlaw-2824	462	21	,	,	PUNCT
taxlaw-2824	462	22	they	they	PRON
taxlaw-2824	462	23	end	end	VERB
taxlaw-2824	462	24	up	up	ADP
taxlaw-2824	462	25	bringing	bring	VERB
taxlaw-2824	462	26	the	the	DET
taxlaw-2824	462	27	two	two	NUM
taxlaw-2824	462	28	systems	system	NOUN
taxlaw-2824	462	29	closer	close	ADJ
taxlaw-2824	462	30	together.95	together.95	NOUN
taxlaw-2824	462	31	ultimately	ultimately	ADV
taxlaw-2824	462	32	,	,	PUNCT
taxlaw-2824	462	33	the	the	DET
taxlaw-2824	462	34	existing	exist	VERB
taxlaw-2824	462	35	literature	literature	NOUN
taxlaw-2824	462	36	suggests	suggest	VERB
taxlaw-2824	462	37	that	that	SCONJ
taxlaw-2824	462	38	the	the	DET
taxlaw-2824	462	39	likely	likely	ADJ
taxlaw-2824	462	40	,	,	PUNCT
taxlaw-2824	462	41	particularly	particularly	ADV
taxlaw-2824	462	42	long	long	ADJ
taxlaw-2824	462	43	-	-	PUNCT
taxlaw-2824	462	44	term	term	NOUN
taxlaw-2824	462	45	,	,	PUNCT
taxlaw-2824	462	46	outcomes	outcome	NOUN
taxlaw-2824	462	47	of	of	ADP
taxlaw-2824	462	48	globalization	globalization	NOUN
taxlaw-2824	462	49	,	,	PUNCT
taxlaw-2824	462	50	even	even	ADV
taxlaw-2824	462	51	tax	tax	NOUN
taxlaw-2824	462	52	competition	competition	NOUN
taxlaw-2824	462	53	,	,	PUNCT
taxlaw-2824	462	54	are	be	AUX
taxlaw-2824	462	55	unclear.96	unclear.96	NOUN
taxlaw-2824	462	56	the	the	DET
taxlaw-2824	462	57	ability	ability	NOUN
taxlaw-2824	462	58	of	of	ADP
taxlaw-2824	462	59	capital	capital	NOUN
taxlaw-2824	462	60	to	to	PART
taxlaw-2824	462	61	move	move	VERB
taxlaw-2824	462	62	where	where	SCONJ
taxlaw-2824	462	63	it	it	PRON
taxlaw-2824	462	64	can	can	AUX
taxlaw-2824	462	65	be	be	AUX
taxlaw-2824	462	66	used	use	VERB
taxlaw-2824	462	67	most	most	ADV
taxlaw-2824	462	68	productively	productively	ADV
taxlaw-2824	462	69	can	can	AUX
taxlaw-2824	462	70	enhance	enhance	VERB
taxlaw-2824	462	71	the	the	DET
taxlaw-2824	462	72	growth	growth	NOUN
taxlaw-2824	462	73	and	and	CCONJ
taxlaw-2824	462	74	efficiency	efficiency	NOUN
taxlaw-2824	462	75	of	of	ADP
taxlaw-2824	462	76	local	local	ADJ
taxlaw-2824	462	77	markets.97	markets.97	NOUN
taxlaw-2824	462	78	additionally	additionally	ADV
taxlaw-2824	462	79	,	,	PUNCT
taxlaw-2824	462	80	while	while	SCONJ
taxlaw-2824	462	81	any	any	DET
taxlaw-2824	462	82	downward	downward	ADJ
taxlaw-2824	462	83	or	or	CCONJ
taxlaw-2824	462	84	regressive	regressive	ADJ
taxlaw-2824	462	85	pressures	pressure	NOUN
taxlaw-2824	462	86	on	on	ADP
taxlaw-2824	462	87	the	the	DET
taxlaw-2824	462	88	tax	tax	NOUN
taxlaw-2824	462	89	base	base	NOUN
taxlaw-2824	462	90	and	and	CCONJ
taxlaw-2824	462	91	rates	rate	NOUN
taxlaw-2824	462	92	are	be	AUX
taxlaw-2824	462	93	expected	expect	VERB
taxlaw-2824	462	94	to	to	PART
taxlaw-2824	462	95	adversely	adversely	ADV
taxlaw-2824	462	96	affect	affect	VERB
taxlaw-2824	462	97	public	public	ADJ
taxlaw-2824	462	98	outlays	outlay	NOUN
taxlaw-2824	462	99	,	,	PUNCT
taxlaw-2824	462	100	another	another	DET
taxlaw-2824	462	101	trend	trend	NOUN
taxlaw-2824	462	102	is	be	AUX
taxlaw-2824	462	103	likely	likely	ADJ
taxlaw-2824	462	104	to	to	PART
taxlaw-2824	462	105	work	work	VERB
taxlaw-2824	462	106	in	in	ADP
taxlaw-2824	462	107	the	the	DET
taxlaw-2824	462	108	opposite	opposite	ADJ
taxlaw-2824	462	109	direction	direction	NOUN
taxlaw-2824	462	110	,	,	PUNCT
taxlaw-2824	462	111	stimulating	stimulate	VERB
taxlaw-2824	462	112	increased	increase	VERB
taxlaw-2824	462	113	public	public	ADJ
taxlaw-2824	462	114	spending	spending	NOUN
taxlaw-2824	462	115	on	on	ADP
taxlaw-2824	462	116	local	local	ADJ
taxlaw-2824	462	117	infrastructures	infrastructure	NOUN
taxlaw-2824	462	118	to	to	PART
taxlaw-2824	462	119	manage	manage	VERB
taxlaw-2824	462	120	the	the	DET
taxlaw-2824	462	121	upshots	upshot	NOUN
taxlaw-2824	462	122	of	of	ADP
taxlaw-2824	462	123	modernization	modernization	NOUN
taxlaw-2824	462	124	and	and	CCONJ
taxlaw-2824	462	125	global	global	ADJ
taxlaw-2824	462	126	competition.98	competition.98	NOUN
taxlaw-2824	463	1	these	these	DET
taxlaw-2824	463	2	92	92	NUM
taxlaw-2824	464	1	i	i	PRON
taxlaw-2824	464	2	d.	d.	PROPN
taxlaw-2824	464	3	93	93	NUM
taxlaw-2824	464	4	avi	avi	PROPN
taxlaw-2824	464	5	-	-	PUNCT
taxlaw-2824	464	6	yonah	yonah	ADJ
taxlaw-2824	464	7	,	,	PUNCT
taxlaw-2824	464	8	supra	supra	PROPN
taxlaw-2824	464	9	note	note	PROPN
taxlaw-2824	464	10	18	18	NUM
taxlaw-2824	464	11	,	,	PUNCT
taxlaw-2824	464	12	at	at	ADP
taxlaw-2824	464	13	1–5	1–5	PROPN
taxlaw-2824	464	14	(	(	PUNCT
taxlaw-2824	464	15	discussing	discuss	VERB
taxlaw-2824	464	16	elements	element	NOUN
taxlaw-2824	464	17	of	of	ADP
taxlaw-2824	464	18	convergence	convergence	NOUN
taxlaw-2824	464	19	and	and	CCONJ
taxlaw-2824	464	20	divergence	divergence	NOUN
taxlaw-2824	464	21	in	in	ADP
taxlaw-2824	464	22	taxation	taxation	NOUN
taxlaw-2824	464	23	)	)	PUNCT
taxlaw-2824	464	24	.	.	PUNCT
taxlaw-2824	465	1	94	94	NUM
taxlaw-2824	465	2	see	see	VERB
taxlaw-2824	465	3	,	,	PUNCT
taxlaw-2824	465	4	e.g.	e.g.	ADV
taxlaw-2824	465	5	,	,	PUNCT
taxlaw-2824	465	6	avi	avi	NOUN
taxlaw-2824	465	7	-	-	PUNCT
taxlaw-2824	465	8	yonah	yonah	ADJ
taxlaw-2824	465	9	,	,	PUNCT
taxlaw-2824	465	10	sartori	sartori	NOUN
taxlaw-2824	465	11	,	,	PUNCT
taxlaw-2824	465	12	&	&	CCONJ
taxlaw-2824	465	13	marian	marian	PROPN
taxlaw-2824	465	14	,	,	PUNCT
taxlaw-2824	465	15	supra	supra	PROPN
taxlaw-2824	465	16	note	note	PROPN
taxlaw-2824	465	17	1	1	NUM
taxlaw-2824	465	18	,	,	PUNCT
taxlaw-2824	465	19	at	at	ADP
taxlaw-2824	465	20	7–9	7–9	NOUN
taxlaw-2824	465	21	;	;	PUNCT
taxlaw-2824	465	22	cf	cf	X
taxlaw-2824	465	23	.	.	PUNCT
taxlaw-2824	466	1	mathias	mathias	PROPN
taxlaw-2824	466	2	reimann	reimann	PROPN
taxlaw-2824	466	3	,	,	PUNCT
taxlaw-2824	466	4	the	the	DET
taxlaw-2824	466	5	progress	progress	NOUN
taxlaw-2824	466	6	and	and	CCONJ
taxlaw-2824	466	7	failure	failure	NOUN
taxlaw-2824	466	8	of	of	ADP
taxlaw-2824	466	9	comparative	comparative	ADJ
taxlaw-2824	466	10	law	law	NOUN
taxlaw-2824	466	11	in	in	ADP
taxlaw-2824	466	12	the	the	DET
taxlaw-2824	466	13	second	second	ADJ
taxlaw-2824	466	14	half	half	NOUN
taxlaw-2824	466	15	of	of	ADP
taxlaw-2824	466	16	the	the	DET
taxlaw-2824	466	17	twentieth	twentieth	ADJ
taxlaw-2824	466	18	century	century	NOUN
taxlaw-2824	466	19	,	,	PUNCT
taxlaw-2824	466	20	50	50	NUM
taxlaw-2824	466	21	am	am	NOUN
taxlaw-2824	466	22	.	.	PUNCT
taxlaw-2824	467	1	j.	j.	PROPN
taxlaw-2824	467	2	comp	comp	PROPN
taxlaw-2824	467	3	.	.	PUNCT
taxlaw-2824	468	1	l.	l.	PROPN
taxlaw-2824	468	2	671	671	NUM
taxlaw-2824	468	3	(	(	PUNCT
taxlaw-2824	468	4	2002	2002	NUM
taxlaw-2824	468	5	)	)	PUNCT
taxlaw-2824	469	1	(	(	PUNCT
taxlaw-2824	469	2	exploring	explore	VERB
taxlaw-2824	469	3	convergence	convergence	NOUN
taxlaw-2824	469	4	and	and	CCONJ
taxlaw-2824	469	5	divergence	divergence	NOUN
taxlaw-2824	469	6	in	in	ADP
taxlaw-2824	469	7	the	the	DET
taxlaw-2824	469	8	common	common	ADJ
taxlaw-2824	469	9	and	and	CCONJ
taxlaw-2824	469	10	civil	civil	ADJ
taxlaw-2824	469	11	law	law	NOUN
taxlaw-2824	469	12	)	)	PUNCT
taxlaw-2824	469	13	.	.	PUNCT
taxlaw-2824	470	1	95	95	NUM
taxlaw-2824	470	2	li	li	PROPN
taxlaw-2824	470	3	,	,	PUNCT
taxlaw-2824	470	4	supra	supra	PROPN
taxlaw-2824	470	5	note	note	PROPN
taxlaw-2824	470	6	13	13	NUM
taxlaw-2824	470	7	,	,	PUNCT
taxlaw-2824	470	8	at	at	ADP
taxlaw-2824	470	9	658	658	NUM
taxlaw-2824	470	10	;	;	PUNCT
taxlaw-2824	470	11	james	james	PROPN
taxlaw-2824	470	12	,	,	PUNCT
taxlaw-2824	470	13	supra	supra	PROPN
taxlaw-2824	470	14	note	note	PROPN
taxlaw-2824	470	15	56	56	NUM
taxlaw-2824	470	16	,	,	PUNCT
taxlaw-2824	470	17	at	at	ADP
taxlaw-2824	470	18	495–96	495–96	PROPN
taxlaw-2824	470	19	(	(	PUNCT
taxlaw-2824	470	20	"	"	PUNCT
taxlaw-2824	470	21	[	[	X
taxlaw-2824	470	22	w]hile	w]hile	ADP
taxlaw-2824	470	23	consumption	consumption	NOUN
taxlaw-2824	470	24	tax	tax	NOUN
taxlaw-2824	470	25	reform	reform	NOUN
taxlaw-2824	470	26	in	in	ADP
taxlaw-2824	470	27	australia	australia	PROPN
taxlaw-2824	470	28	,	,	PUNCT
taxlaw-2824	470	29	canada	canada	PROPN
taxlaw-2824	470	30	and	and	CCONJ
taxlaw-2824	470	31	the	the	DET
taxlaw-2824	470	32	united	united	PROPN
taxlaw-2824	470	33	states	states	PROPN
taxlaw-2824	470	34	was	be	AUX
taxlaw-2824	470	35	,	,	PUNCT
taxlaw-2824	470	36	and	and	CCONJ
taxlaw-2824	470	37	remains	remain	VERB
taxlaw-2824	470	38	,	,	PUNCT
taxlaw-2824	470	39	highly	highly	ADV
taxlaw-2824	470	40	controversial	controversial	ADJ
taxlaw-2824	470	41	,	,	PUNCT
taxlaw-2824	470	42	these	these	DET
taxlaw-2824	470	43	controversies	controversy	NOUN
taxlaw-2824	470	44	are	be	AUX
taxlaw-2824	470	45	often	often	ADV
taxlaw-2824	470	46	the	the	DET
taxlaw-2824	470	47	product	product	NOUN
taxlaw-2824	470	48	of	of	ADP
taxlaw-2824	470	49	different	different	ADJ
taxlaw-2824	470	50	configurations	configuration	NOUN
taxlaw-2824	470	51	of	of	ADP
taxlaw-2824	470	52	key	key	ADJ
taxlaw-2824	470	53	political	political	ADJ
taxlaw-2824	470	54	and	and	CCONJ
taxlaw-2824	470	55	economic	economic	ADJ
taxlaw-2824	470	56	factors	factor	NOUN
taxlaw-2824	470	57	,	,	PUNCT
taxlaw-2824	470	58	which	which	PRON
taxlaw-2824	470	59	pull	pull	VERB
taxlaw-2824	470	60	in	in	ADP
taxlaw-2824	470	61	competing	compete	VERB
taxlaw-2824	470	62	directions	direction	NOUN
taxlaw-2824	470	63	towards	towards	ADP
taxlaw-2824	470	64	convergence	convergence	NOUN
taxlaw-2824	470	65	and	and	CCONJ
taxlaw-2824	470	66	divergence	divergence	NOUN
taxlaw-2824	470	67	in	in	ADP
taxlaw-2824	470	68	tax	tax	NOUN
taxlaw-2824	470	69	reform	reform	NOUN
taxlaw-2824	470	70	outcomes	outcome	NOUN
taxlaw-2824	470	71	.	.	PUNCT
taxlaw-2824	470	72	"	"	PUNCT
taxlaw-2824	470	73	)	)	PUNCT
taxlaw-2824	470	74	.	.	PUNCT
taxlaw-2824	471	1	james	james	PROPN
taxlaw-2824	471	2	adds	add	VERB
taxlaw-2824	471	3	,	,	PUNCT
taxlaw-2824	471	4	more	more	ADV
taxlaw-2824	471	5	generally	generally	ADV
taxlaw-2824	471	6	,	,	PUNCT
taxlaw-2824	471	7	that	that	SCONJ
taxlaw-2824	471	8	"	"	PUNCT
taxlaw-2824	471	9	[	[	X
taxlaw-2824	471	10	t]he	t]he	ADV
taxlaw-2824	471	11	vat	vat	NOUN
taxlaw-2824	471	12	-	-	PUNCT
taxlaw-2824	471	13	reform	reform	NOUN
taxlaw-2824	471	14	experience	experience	NOUN
taxlaw-2824	471	15	of	of	ADP
taxlaw-2824	471	16	.	.	PUNCT
taxlaw-2824	471	17	.	.	PUNCT
taxlaw-2824	471	18	.	.	PUNCT
taxlaw-2824	472	1	[	[	X
taxlaw-2824	472	2	australia	australia	PROPN
taxlaw-2824	472	3	,	,	PUNCT
taxlaw-2824	472	4	canada	canada	PROPN
taxlaw-2824	472	5	,	,	PUNCT
taxlaw-2824	472	6	and	and	CCONJ
taxlaw-2824	472	7	the	the	DET
taxlaw-2824	472	8	united	united	PROPN
taxlaw-2824	472	9	states	states	PROPN
taxlaw-2824	472	10	]	]	PUNCT
taxlaw-2824	472	11	encapsulates	encapsulate	VERB
taxlaw-2824	472	12	the	the	DET
taxlaw-2824	472	13	tension	tension	NOUN
taxlaw-2824	472	14	that	that	PRON
taxlaw-2824	472	15	arises	arise	VERB
taxlaw-2824	472	16	from	from	ADP
taxlaw-2824	472	17	a	a	DET
taxlaw-2824	472	18	tendency	tendency	NOUN
taxlaw-2824	472	19	among	among	ADP
taxlaw-2824	472	20	developed	develop	VERB
taxlaw-2824	472	21	tax	tax	NOUN
taxlaw-2824	472	22	systems	system	NOUN
taxlaw-2824	472	23	to	to	PART
taxlaw-2824	472	24	convergence	convergence	VERB
taxlaw-2824	472	25	against	against	ADP
taxlaw-2824	472	26	frequent	frequent	ADJ
taxlaw-2824	472	27	and	and	CCONJ
taxlaw-2824	472	28	often	often	ADV
taxlaw-2824	472	29	fierce	fierce	VERB
taxlaw-2824	472	30	localized	localized	ADJ
taxlaw-2824	472	31	opposition	opposition	NOUN
taxlaw-2824	472	32	.	.	PUNCT
taxlaw-2824	472	33	"	"	PUNCT
taxlaw-2824	473	1	i	i	PRON
taxlaw-2824	473	2	d.	d.	PROPN
taxlaw-2824	473	3	at	at	ADP
taxlaw-2824	473	4	475	475	NUM
taxlaw-2824	473	5	;	;	PUNCT
taxlaw-2824	473	6	likhovski	likhovski	PROPN
taxlaw-2824	473	7	,	,	PUNCT
taxlaw-2824	473	8	supra	supra	PROPN
taxlaw-2824	473	9	note	note	NOUN
taxlaw-2824	473	10	69	69	NUM
taxlaw-2824	473	11	,	,	PUNCT
taxlaw-2824	473	12	at	at	ADP
taxlaw-2824	473	13	761	761	NUM
taxlaw-2824	473	14	(	(	PUNCT
taxlaw-2824	473	15	discussing	discuss	VERB
taxlaw-2824	473	16	the	the	DET
taxlaw-2824	473	17	simultaneous	simultaneous	ADJ
taxlaw-2824	473	18	convergence	convergence	NOUN
taxlaw-2824	473	19	and	and	CCONJ
taxlaw-2824	473	20	divergence	divergence	NOUN
taxlaw-2824	473	21	that	that	PRON
taxlaw-2824	473	22	occurred	occur	VERB
taxlaw-2824	473	23	in	in	ADP
taxlaw-2824	473	24	implementing	implement	VERB
taxlaw-2824	473	25	the	the	DET
taxlaw-2824	473	26	palestinian	palestinian	ADJ
taxlaw-2824	473	27	income	income	NOUN
taxlaw-2824	473	28	tax	tax	NOUN
taxlaw-2824	473	29	)	)	PUNCT
taxlaw-2824	473	30	.	.	PUNCT
taxlaw-2824	474	1	likhovski	likhovski	PROPN
taxlaw-2824	474	2	concludes	conclude	VERB
taxlaw-2824	474	3	that	that	SCONJ
taxlaw-2824	474	4	"	"	PUNCT
taxlaw-2824	474	5	[	[	X
taxlaw-2824	474	6	u]ltimately	u]ltimately	ADV
taxlaw-2824	474	7	what	what	PRON
taxlaw-2824	474	8	we	we	PRON
taxlaw-2824	474	9	are	be	AUX
taxlaw-2824	474	10	left	leave	VERB
taxlaw-2824	474	11	with	with	ADP
taxlaw-2824	474	12	is	be	AUX
taxlaw-2824	474	13	a	a	DET
taxlaw-2824	474	14	confusing	confusing	ADJ
taxlaw-2824	474	15	picture	picture	NOUN
taxlaw-2824	474	16	,	,	PUNCT
taxlaw-2824	474	17	which	which	PRON
taxlaw-2824	474	18	is	be	AUX
taxlaw-2824	474	19	the	the	DET
taxlaw-2824	474	20	result	result	NOUN
taxlaw-2824	474	21	of	of	ADP
taxlaw-2824	474	22	opposing	oppose	VERB
taxlaw-2824	474	23	forces	force	NOUN
taxlaw-2824	474	24	,	,	PUNCT
taxlaw-2824	474	25	each	each	PRON
taxlaw-2824	474	26	pulling	pull	VERB
taxlaw-2824	474	27	in	in	ADP
taxlaw-2824	474	28	a	a	DET
taxlaw-2824	474	29	different	different	ADJ
taxlaw-2824	474	30	direction	direction	NOUN
taxlaw-2824	474	31	.	.	PUNCT
taxlaw-2824	474	32	"	"	PUNCT
taxlaw-2824	475	1	i	i	PRON
taxlaw-2824	475	2	d.	d.	PROPN
taxlaw-2824	475	3	96	96	NUM
taxlaw-2824	475	4	for	for	ADP
taxlaw-2824	475	5	a	a	DET
taxlaw-2824	475	6	good	good	ADJ
taxlaw-2824	475	7	explanation	explanation	NOUN
taxlaw-2824	475	8	on	on	ADP
taxlaw-2824	475	9	why	why	SCONJ
taxlaw-2824	475	10	globalization	globalization	NOUN
taxlaw-2824	475	11	and	and	CCONJ
taxlaw-2824	475	12	tax	tax	NOUN
taxlaw-2824	475	13	competition	competition	NOUN
taxlaw-2824	475	14	theories	theory	NOUN
taxlaw-2824	475	15	offer	offer	VERB
taxlaw-2824	475	16	conflicting	conflicting	ADJ
taxlaw-2824	475	17	results	result	NOUN
taxlaw-2824	475	18	,	,	PUNCT
taxlaw-2824	475	19	consider	consider	VERB
taxlaw-2824	475	20	eric	eric	PROPN
taxlaw-2824	475	21	toder	toder	PROPN
taxlaw-2824	475	22	’s	’s	PART
taxlaw-2824	475	23	remarks	remark	NOUN
taxlaw-2824	475	24	on	on	ADP
taxlaw-2824	475	25	tax	tax	NOUN
taxlaw-2824	475	26	incentives	incentive	NOUN
taxlaw-2824	475	27	and	and	CCONJ
taxlaw-2824	475	28	behavior	behavior	NOUN
taxlaw-2824	475	29	:	:	PUNCT
taxlaw-2824	475	30	"	"	PUNCT
taxlaw-2824	475	31	correlation	correlation	NOUN
taxlaw-2824	475	32	between	between	ADP
taxlaw-2824	475	33	two	two	NUM
taxlaw-2824	475	34	variables	variable	NOUN
taxlaw-2824	475	35	does	do	AUX
taxlaw-2824	475	36	not	not	PART
taxlaw-2824	475	37	imply	imply	VERB
taxlaw-2824	475	38	that	that	SCONJ
taxlaw-2824	475	39	one	one	NUM
taxlaw-2824	475	40	change	change	NOUN
taxlaw-2824	475	41	causes	cause	VERB
taxlaw-2824	475	42	the	the	DET
taxlaw-2824	475	43	other	other	ADJ
taxlaw-2824	475	44	and	and	CCONJ
taxlaw-2824	475	45	there	there	PRON
taxlaw-2824	475	46	are	be	VERB
taxlaw-2824	475	47	usually	usually	ADV
taxlaw-2824	475	48	many	many	ADJ
taxlaw-2824	475	49	aspects	aspect	NOUN
taxlaw-2824	475	50	of	of	ADP
taxlaw-2824	475	51	a	a	DET
taxlaw-2824	475	52	taxpayer	taxpayer	NOUN
taxlaw-2824	475	53	’s	’s	PART
taxlaw-2824	475	54	situation	situation	NOUN
taxlaw-2824	475	55	that	that	PRON
taxlaw-2824	475	56	are	be	AUX
taxlaw-2824	475	57	changing	change	VERB
taxlaw-2824	475	58	at	at	ADP
taxlaw-2824	475	59	the	the	DET
taxlaw-2824	475	60	same	same	ADJ
taxlaw-2824	475	61	time	time	NOUN
taxlaw-2824	475	62	,	,	PUNCT
taxlaw-2824	475	63	confounding	confound	VERB
taxlaw-2824	475	64	attempts	attempt	NOUN
taxlaw-2824	475	65	to	to	PART
taxlaw-2824	475	66	identify	identify	VERB
taxlaw-2824	475	67	the	the	DET
taxlaw-2824	475	68	separate	separate	ADJ
taxlaw-2824	475	69	effect	effect	NOUN
taxlaw-2824	475	70	of	of	ADP
taxlaw-2824	475	71	the	the	DET
taxlaw-2824	475	72	incentive	incentive	NOUN
taxlaw-2824	475	73	being	be	AUX
taxlaw-2824	475	74	studied	study	VERB
taxlaw-2824	475	75	.	.	PUNCT
taxlaw-2824	475	76	"	"	PUNCT
taxlaw-2824	476	1	responses	response	NOUN
taxlaw-2824	476	2	to	to	ADP
taxlaw-2824	476	3	tax	tax	NOUN
taxlaw-2824	476	4	incentives	incentive	NOUN
taxlaw-2824	476	5	in	in	ADP
taxlaw-2824	476	6	a	a	DET
taxlaw-2824	476	7	complex	complex	ADJ
taxlaw-2824	476	8	and	and	CCONJ
taxlaw-2824	476	9	uncertain	uncertain	ADJ
taxlaw-2824	476	10	law	law	NOUN
taxlaw-2824	476	11	before	before	ADP
taxlaw-2824	476	12	the	the	DET
taxlaw-2824	476	13	senate	senate	PROPN
taxlaw-2824	476	14	fin	fin	PROPN
taxlaw-2824	476	15	.	.	PUNCT
taxlaw-2824	477	1	comm	comm	NOUN
taxlaw-2824	477	2	.	.	PUNCT
taxlaw-2824	477	3	,	,	PUNCT
taxlaw-2824	477	4	112th	112th	PROPN
taxlaw-2824	477	5	cong	cong	NOUN
taxlaw-2824	477	6	.	.	PUNCT
taxlaw-2824	477	7	7	7	NUM
taxlaw-2824	477	8	(	(	PUNCT
taxlaw-2824	477	9	2011	2011	NUM
taxlaw-2824	477	10	)	)	PUNCT
taxlaw-2824	477	11	(	(	PUNCT
taxlaw-2824	477	12	statement	statement	NOUN
taxlaw-2824	477	13	of	of	ADP
taxlaw-2824	477	14	eric	eric	PROPN
taxlaw-2824	477	15	toder	toder	PROPN
taxlaw-2824	477	16	,	,	PUNCT
taxlaw-2824	477	17	fellow	fellow	NOUN
taxlaw-2824	477	18	at	at	ADP
taxlaw-2824	477	19	urban	urban	ADJ
taxlaw-2824	477	20	-	-	PUNCT
taxlaw-2824	477	21	brookings	brookings	PROPN
taxlaw-2824	477	22	tax	tax	NOUN
taxlaw-2824	477	23	policy	policy	NOUN
taxlaw-2824	477	24	ctr	ctr	PROPN
taxlaw-2824	477	25	.	.	PUNCT
taxlaw-2824	477	26	)	)	PUNCT
taxlaw-2824	477	27	.	.	PUNCT
taxlaw-2824	478	1	97	97	NUM
taxlaw-2824	478	2	see	see	VERB
taxlaw-2824	478	3	,	,	PUNCT
taxlaw-2824	478	4	e.g.	e.g.	ADV
taxlaw-2824	478	5	,	,	PUNCT
taxlaw-2824	478	6	chris	chris	PROPN
taxlaw-2824	478	7	edwards	edwards	PROPN
taxlaw-2824	478	8	&	&	CCONJ
taxlaw-2824	478	9	daniel	daniel	PROPN
taxlaw-2824	478	10	l.	l.	PROPN
taxlaw-2824	478	11	mitchell	mitchell	PROPN
taxlaw-2824	478	12	,	,	PUNCT
taxlaw-2824	478	13	global	global	ADJ
taxlaw-2824	478	14	tax	tax	NOUN
taxlaw-2824	478	15	revolution	revolution	NOUN
taxlaw-2824	478	16	:	:	PUNCT
taxlaw-2824	478	17	the	the	DET
taxlaw-2824	478	18	rise	rise	NOUN
taxlaw-2824	478	19	of	of	ADP
taxlaw-2824	478	20	tax	tax	NOUN
taxlaw-2824	478	21	competition	competition	NOUN
taxlaw-2824	478	22	and	and	CCONJ
taxlaw-2824	478	23	the	the	DET
taxlaw-2824	478	24	battle	battle	NOUN
taxlaw-2824	478	25	to	to	PART
taxlaw-2824	478	26	defend	defend	VERB
taxlaw-2824	478	27	it	it	PRON
taxlaw-2824	478	28	(	(	PUNCT
taxlaw-2824	478	29	2008	2008	NUM
taxlaw-2824	478	30	)	)	PUNCT
taxlaw-2824	478	31	;	;	PUNCT
taxlaw-2824	478	32	tanzi	tanzi	PROPN
taxlaw-2824	478	33	,	,	PUNCT
taxlaw-2824	478	34	supra	supra	PROPN
taxlaw-2824	478	35	note	note	PROPN
taxlaw-2824	478	36	25	25	NUM
taxlaw-2824	478	37	;	;	PUNCT
taxlaw-2824	478	38	cf	cf	X
taxlaw-2824	478	39	.	.	PUNCT
taxlaw-2824	479	1	avi	avi	PROPN
taxlaw-2824	479	2	-	-	PUNCT
taxlaw-2824	479	3	yonah	yonah	ADJ
taxlaw-2824	479	4	,	,	PUNCT
taxlaw-2824	479	5	supra	supra	ADJ
taxlaw-2824	479	6	note	note	NOUN
taxlaw-2824	479	7	27	27	NUM
taxlaw-2824	479	8	,	,	PUNCT
taxlaw-2824	479	9	at	at	ADP
taxlaw-2824	479	10	1614	1614	NUM
taxlaw-2824	479	11	(	(	PUNCT
taxlaw-2824	479	12	"	"	PUNCT
taxlaw-2824	479	13	a	a	DET
taxlaw-2824	479	14	fundamental	fundamental	ADJ
taxlaw-2824	479	15	assumption	assumption	NOUN
taxlaw-2824	479	16	of	of	ADP
taxlaw-2824	479	17	the	the	DET
taxlaw-2824	479	18	studies	study	NOUN
taxlaw-2824	480	1	[	[	X
taxlaw-2824	480	2	suggesting	suggest	VERB
taxlaw-2824	480	3	that	that	SCONJ
taxlaw-2824	480	4	tax	tax	NOUN
taxlaw-2824	480	5	competition	competition	NOUN
taxlaw-2824	480	6	impairs	impair	VERB
taxlaw-2824	480	7	the	the	DET
taxlaw-2824	480	8	ability	ability	NOUN
taxlaw-2824	480	9	of	of	ADP
taxlaw-2824	480	10	nations	nation	NOUN
taxlaw-2824	480	11	to	to	PART
taxlaw-2824	480	12	best	well	ADV
taxlaw-2824	480	13	service	service	VERB
taxlaw-2824	480	14	the	the	DET
taxlaw-2824	480	15	needs	need	NOUN
taxlaw-2824	480	16	of	of	ADP
taxlaw-2824	480	17	their	their	PRON
taxlaw-2824	480	18	citizens	citizen	NOUN
taxlaw-2824	480	19	]	]	PUNCT
taxlaw-2824	480	20	is	be	AUX
taxlaw-2824	480	21	that	that	SCONJ
taxlaw-2824	480	22	governments	government	NOUN
taxlaw-2824	480	23	are	be	AUX
taxlaw-2824	480	24	benevolent	benevolent	ADJ
taxlaw-2824	480	25	—	—	PUNCT
taxlaw-2824	480	26	that	that	SCONJ
taxlaw-2824	480	27	they	they	PRON
taxlaw-2824	480	28	seek	seek	VERB
taxlaw-2824	480	29	to	to	PART
taxlaw-2824	480	30	maximize	maximize	VERB
taxlaw-2824	480	31	the	the	DET
taxlaw-2824	480	32	utility	utility	NOUN
taxlaw-2824	480	33	of	of	ADP
taxlaw-2824	480	34	their	their	PRON
taxlaw-2824	480	35	residents	resident	NOUN
taxlaw-2824	480	36	.	.	PUNCT
taxlaw-2824	481	1	however	however	ADV
taxlaw-2824	481	2	,	,	PUNCT
taxlaw-2824	481	3	governments	government	NOUN
taxlaw-2824	481	4	may	may	AUX
taxlaw-2824	481	5	also	also	ADV
taxlaw-2824	481	6	be	be	AUX
taxlaw-2824	481	7	considered	consider	VERB
taxlaw-2824	481	8	leviathans	leviathan	NOUN
taxlaw-2824	481	9	that	that	PRON
taxlaw-2824	481	10	seek	seek	VERB
taxlaw-2824	481	11	to	to	PART
taxlaw-2824	481	12	maximize	maximize	VERB
taxlaw-2824	481	13	their	their	PRON
taxlaw-2824	481	14	revenues	revenue	NOUN
taxlaw-2824	481	15	in	in	ADP
taxlaw-2824	481	16	their	their	PRON
taxlaw-2824	481	17	own	own	ADJ
taxlaw-2824	481	18	self	self	NOUN
taxlaw-2824	481	19	-	-	PUNCT
taxlaw-2824	481	20	interest	interest	NOUN
taxlaw-2824	481	21	without	without	ADP
taxlaw-2824	481	22	regard	regard	NOUN
taxlaw-2824	481	23	for	for	ADP
taxlaw-2824	481	24	the	the	DET
taxlaw-2824	481	25	good	good	NOUN
taxlaw-2824	481	26	of	of	ADP
taxlaw-2824	481	27	the	the	DET
taxlaw-2824	481	28	general	general	ADJ
taxlaw-2824	481	29	citizenry	citizenry	NOUN
taxlaw-2824	481	30	.	.	PUNCT
taxlaw-2824	482	1	from	from	ADP
taxlaw-2824	482	2	this	this	DET
taxlaw-2824	482	3	perspective	perspective	NOUN
taxlaw-2824	482	4	,	,	PUNCT
taxlaw-2824	482	5	tax	tax	NOUN
taxlaw-2824	482	6	competition	competition	NOUN
taxlaw-2824	482	7	may	may	AUX
taxlaw-2824	482	8	be	be	AUX
taxlaw-2824	482	9	beneficial	beneficial	ADJ
taxlaw-2824	482	10	because	because	SCONJ
taxlaw-2824	482	11	it	it	PRON
taxlaw-2824	482	12	constrains	constrain	VERB
taxlaw-2824	482	13	governments	government	NOUN
taxlaw-2824	482	14	’	’	PART
taxlaw-2824	482	15	tendency	tendency	NOUN
taxlaw-2824	482	16	to	to	PART
taxlaw-2824	482	17	grow	grow	VERB
taxlaw-2824	482	18	.	.	PUNCT
taxlaw-2824	482	19	"	"	PUNCT
taxlaw-2824	482	20	)	)	PUNCT
taxlaw-2824	482	21	.	.	PUNCT
taxlaw-2824	483	1	98	98	NUM
taxlaw-2824	483	2	vito	vito	PROPN
taxlaw-2824	483	3	tanzi	tanzi	PROPN
taxlaw-2824	483	4	,	,	PUNCT
taxlaw-2824	483	5	globalization	globalization	NOUN
taxlaw-2824	483	6	and	and	CCONJ
taxlaw-2824	483	7	the	the	DET
taxlaw-2824	483	8	need	need	NOUN
taxlaw-2824	483	9	for	for	ADP
taxlaw-2824	483	10	fiscal	fiscal	ADJ
taxlaw-2824	483	11	reform	reform	NOUN
taxlaw-2824	483	12	in	in	ADP
taxlaw-2824	483	13	developing	develop	VERB
taxlaw-2824	483	14	countries	country	NOUN
taxlaw-2824	483	15	,	,	PUNCT
taxlaw-2824	483	16	26	26	NUM
taxlaw-2824	483	17	j.	j.	PROPN
taxlaw-2824	483	18	pol	pol	PROPN
taxlaw-2824	483	19	.	.	PUNCT
taxlaw-2824	484	1	modeling	model	VERB
taxlaw-2824	484	2	525	525	NUM
taxlaw-2824	484	3	(	(	PUNCT
taxlaw-2824	484	4	2004	2004	NUM
taxlaw-2824	484	5	)	)	PUNCT
taxlaw-2824	484	6	;	;	PUNCT
taxlaw-2824	484	7	hines	hine	NOUN
taxlaw-2824	484	8	&	&	CCONJ
taxlaw-2824	484	9	summers	summer	NOUN
taxlaw-2824	484	10	,	,	PUNCT
taxlaw-2824	484	11	supra	supra	PROPN
taxlaw-2824	484	12	note	note	PROPN
taxlaw-2824	484	13	19	19	NUM
taxlaw-2824	484	14	,	,	PUNCT
taxlaw-2824	484	15	at	at	ADP
taxlaw-2824	484	16	124	124	NUM
taxlaw-2824	484	17	(	(	PUNCT
taxlaw-2824	484	18	"	"	PUNCT
taxlaw-2824	484	19	[	[	X
taxlaw-2824	484	20	t]he	t]he	ADV
taxlaw-2824	484	21	economic	economic	ADJ
taxlaw-2824	484	22	costs	cost	NOUN
taxlaw-2824	484	23	of	of	ADP
taxlaw-2824	484	24	raising	raise	VERB
taxlaw-2824	484	25	tax	tax	NOUN
taxlaw-2824	484	26	revenue	revenue	NOUN
taxlaw-2824	484	27	are	be	AUX
taxlaw-2824	484	28	particularly	particularly	ADV
taxlaw-2824	484	29	worrisome	worrisome	ADJ
taxlaw-2824	484	30	in	in	ADP
taxlaw-2824	484	31	an	an	DET
taxlaw-2824	484	32	environment	environment	NOUN
taxlaw-2824	484	33	in	in	ADP
taxlaw-2824	484	34	which	which	PRON
taxlaw-2824	484	35	governments	government	NOUN
taxlaw-2824	484	36	face	face	VERB
taxlaw-2824	484	37	significant	significant	ADJ
taxlaw-2824	484	38	demands	demand	NOUN
taxlaw-2824	484	39	on	on	ADP
taxlaw-2824	484	40	2014	2014	NUM
taxlaw-2824	484	41	]	]	PUNCT
taxlaw-2824	484	42	the	the	DET
taxlaw-2824	484	43	intricacies	intricacy	NOUN
taxlaw-2824	484	44	of	of	ADP
taxlaw-2824	484	45	tax	tax	NOUN
taxlaw-2824	484	46	and	and	CCONJ
taxlaw-2824	484	47	globalization	globalization	NOUN
taxlaw-2824	484	48	227	227	NUM
taxlaw-2824	484	49	include	include	VERB
taxlaw-2824	484	50	,	,	PUNCT
taxlaw-2824	484	51	for	for	ADP
taxlaw-2824	484	52	example	example	NOUN
taxlaw-2824	484	53	,	,	PUNCT
taxlaw-2824	484	54	additional	additional	ADJ
taxlaw-2824	484	55	funding	funding	NOUN
taxlaw-2824	484	56	needed	need	VERB
taxlaw-2824	484	57	for	for	ADP
taxlaw-2824	484	58	tackling	tackle	VERB
taxlaw-2824	484	59	increasing	increase	VERB
taxlaw-2824	484	60	rates	rate	NOUN
taxlaw-2824	484	61	of	of	ADP
taxlaw-2824	484	62	inequality99	inequality99	NOUN
taxlaw-2824	484	63	and	and	CCONJ
taxlaw-2824	484	64	the	the	DET
taxlaw-2824	484	65	rise	rise	NOUN
taxlaw-2824	484	66	in	in	ADP
taxlaw-2824	484	67	longevity	longevity	NOUN
taxlaw-2824	484	68	and	and	CCONJ
taxlaw-2824	484	69	in	in	ADP
taxlaw-2824	484	70	the	the	DET
taxlaw-2824	484	71	cost	cost	NOUN
taxlaw-2824	484	72	of	of	ADP
taxlaw-2824	484	73	public	public	ADJ
taxlaw-2824	484	74	goods	good	NOUN
taxlaw-2824	484	75	and	and	CCONJ
taxlaw-2824	484	76	services.100	services.100	NOUN
taxlaw-2824	484	77	furthermore	furthermore	ADV
taxlaw-2824	484	78	,	,	PUNCT
taxlaw-2824	484	79	economic	economic	ADJ
taxlaw-2824	484	80	activity	activity	NOUN
taxlaw-2824	484	81	,	,	PUNCT
taxlaw-2824	484	82	including	include	VERB
taxlaw-2824	484	83	investments	investment	NOUN
taxlaw-2824	484	84	and	and	CCONJ
taxlaw-2824	484	85	other	other	ADJ
taxlaw-2824	484	86	productive	productive	ADJ
taxlaw-2824	484	87	endeavors	endeavor	NOUN
taxlaw-2824	484	88	,	,	PUNCT
taxlaw-2824	484	89	is	be	AUX
taxlaw-2824	484	90	likely	likely	ADJ
taxlaw-2824	484	91	to	to	PART
taxlaw-2824	484	92	be	be	AUX
taxlaw-2824	484	93	pursued	pursue	VERB
taxlaw-2824	484	94	where	where	SCONJ
taxlaw-2824	484	95	it	it	PRON
taxlaw-2824	484	96	is	be	AUX
taxlaw-2824	484	97	most	most	ADV
taxlaw-2824	484	98	profitable	profitable	ADJ
taxlaw-2824	484	99	.	.	PUNCT
taxlaw-2824	485	1	profitability	profitability	NOUN
taxlaw-2824	485	2	,	,	PUNCT
taxlaw-2824	485	3	however	however	ADV
taxlaw-2824	485	4	,	,	PUNCT
taxlaw-2824	485	5	relies	rely	VERB
taxlaw-2824	485	6	heavily	heavily	ADV
taxlaw-2824	485	7	on	on	ADP
taxlaw-2824	485	8	the	the	DET
taxlaw-2824	485	9	availability	availability	NOUN
taxlaw-2824	485	10	and	and	CCONJ
taxlaw-2824	485	11	quality	quality	NOUN
taxlaw-2824	485	12	of	of	ADP
taxlaw-2824	485	13	national	national	ADJ
taxlaw-2824	485	14	infrastructures	infrastructure	NOUN
taxlaw-2824	485	15	,	,	PUNCT
taxlaw-2824	485	16	such	such	ADJ
taxlaw-2824	485	17	as	as	ADP
taxlaw-2824	485	18	law	law	NOUN
taxlaw-2824	485	19	enforcement	enforcement	NOUN
taxlaw-2824	485	20	and	and	CCONJ
taxlaw-2824	485	21	the	the	DET
taxlaw-2824	485	22	monetary	monetary	ADJ
taxlaw-2824	485	23	system	system	NOUN
taxlaw-2824	485	24	,	,	PUNCT
taxlaw-2824	485	25	which	which	PRON
taxlaw-2824	485	26	,	,	PUNCT
taxlaw-2824	485	27	in	in	ADP
taxlaw-2824	485	28	turn	turn	NOUN
taxlaw-2824	485	29	,	,	PUNCT
taxlaw-2824	485	30	depend	depend	VERB
taxlaw-2824	485	31	on	on	ADP
taxlaw-2824	485	32	taxation.101	taxation.101	NOUN
taxlaw-2824	485	33	the	the	DET
taxlaw-2824	485	34	evidence	evidence	NOUN
taxlaw-2824	485	35	on	on	ADP
taxlaw-2824	485	36	the	the	DET
taxlaw-2824	485	37	effect	effect	NOUN
taxlaw-2824	485	38	of	of	ADP
taxlaw-2824	485	39	globalization	globalization	NOUN
taxlaw-2824	485	40	on	on	ADP
taxlaw-2824	485	41	public	public	ADJ
taxlaw-2824	485	42	expenditure	expenditure	NOUN
taxlaw-2824	485	43	,	,	PUNCT
taxlaw-2824	485	44	however	however	ADV
taxlaw-2824	485	45	,	,	PUNCT
taxlaw-2824	485	46	is	be	AUX
taxlaw-2824	485	47	yet	yet	ADV
taxlaw-2824	485	48	again	again	ADV
taxlaw-2824	485	49	inconclusive	inconclusive	ADJ
taxlaw-2824	485	50	.	.	PUNCT
taxlaw-2824	486	1	102	102	NUM
taxlaw-2824	486	2	likewise	likewise	ADV
taxlaw-2824	486	3	,	,	PUNCT
taxlaw-2824	486	4	as	as	SCONJ
taxlaw-2824	486	5	global	global	ADJ
taxlaw-2824	486	6	perspectives	perspective	NOUN
taxlaw-2824	486	7	on	on	ADP
taxlaw-2824	486	8	income	income	NOUN
taxlaw-2824	486	9	taxation	taxation	NOUN
taxlaw-2824	486	10	law	law	NOUN
taxlaw-2824	486	11	illustrates	illustrate	VERB
taxlaw-2824	486	12	,	,	PUNCT
taxlaw-2824	486	13	while	while	SCONJ
taxlaw-2824	486	14	globalization	globalization	NOUN
taxlaw-2824	486	15	may	may	AUX
taxlaw-2824	486	16	lead	lead	VERB
taxlaw-2824	486	17	to	to	ADP
taxlaw-2824	486	18	at	at	ADV
taxlaw-2824	486	19	least	least	ADJ
taxlaw-2824	486	20	some	some	PRON
taxlaw-2824	486	21	observed	observed	ADJ
taxlaw-2824	486	22	trends	trend	NOUN
taxlaw-2824	486	23	in	in	ADP
taxlaw-2824	486	24	taxation	taxation	NOUN
taxlaw-2824	486	25	—	—	PUNCT
taxlaw-2824	486	26	including	include	VERB
taxlaw-2824	486	27	the	the	DET
taxlaw-2824	486	28	flattening	flattening	NOUN
taxlaw-2824	486	29	of	of	ADP
taxlaw-2824	486	30	income	income	NOUN
taxlaw-2824	486	31	tax	tax	NOUN
taxlaw-2824	486	32	rates	rate	NOUN
taxlaw-2824	486	33	and	and	CCONJ
taxlaw-2824	486	34	the	the	DET
taxlaw-2824	486	35	move	move	NOUN
taxlaw-2824	486	36	toward	toward	ADP
taxlaw-2824	486	37	the	the	DET
taxlaw-2824	486	38	taxation	taxation	NOUN
taxlaw-2824	486	39	of	of	ADP
taxlaw-2824	486	40	less	less	ADJ
taxlaw-2824	486	41	mobile	mobile	ADJ
taxlaw-2824	486	42	sources	source	NOUN
taxlaw-2824	486	43	,	,	PUNCT
taxlaw-2824	486	44	and	and	CCONJ
taxlaw-2824	486	45	thus	thus	ADV
taxlaw-2824	486	46	more	more	ADV
taxlaw-2824	486	47	regressive	regressive	ADJ
taxlaw-2824	486	48	,	,	PUNCT
taxlaw-2824	486	49	tax	tax	NOUN
taxlaw-2824	486	50	schemes	scheme	NOUN
taxlaw-2824	486	51	—	—	PUNCT
taxlaw-2824	486	52	there	there	PRON
taxlaw-2824	486	53	is	be	VERB
taxlaw-2824	486	54	clearly	clearly	ADV
taxlaw-2824	486	55	far	far	ADV
taxlaw-2824	486	56	more	more	ADJ
taxlaw-2824	486	57	than	than	ADP
taxlaw-2824	486	58	meets	meet	VERB
taxlaw-2824	486	59	the	the	DET
taxlaw-2824	486	60	eye	eye	NOUN
taxlaw-2824	486	61	.	.	PUNCT
taxlaw-2824	487	1	here	here	ADV
taxlaw-2824	487	2	,	,	PUNCT
taxlaw-2824	487	3	global	global	ADJ
taxlaw-2824	487	4	perspectives	perspective	NOUN
taxlaw-2824	487	5	on	on	ADP
taxlaw-2824	487	6	income	income	NOUN
taxlaw-2824	487	7	taxation	taxation	NOUN
taxlaw-2824	487	8	law	law	NOUN
taxlaw-2824	487	9	provides	provide	VERB
taxlaw-2824	487	10	a	a	DET
taxlaw-2824	487	11	valuable	valuable	ADJ
taxlaw-2824	487	12	reference	reference	NOUN
taxlaw-2824	487	13	for	for	ADP
taxlaw-2824	487	14	how	how	SCONJ
taxlaw-2824	487	15	different	different	ADJ
taxlaw-2824	487	16	countries	country	NOUN
taxlaw-2824	487	17	confront	confront	VERB
taxlaw-2824	487	18	challenges	challenge	NOUN
taxlaw-2824	487	19	that	that	PRON
taxlaw-2824	487	20	are	be	AUX
taxlaw-2824	487	21	common	common	ADJ
taxlaw-2824	487	22	among	among	ADP
taxlaw-2824	487	23	tax	tax	NOUN
taxlaw-2824	487	24	systems	system	NOUN
taxlaw-2824	487	25	.	.	PUNCT
taxlaw-2824	488	1	keeping	keep	VERB
taxlaw-2824	488	2	in	in	ADP
taxlaw-2824	488	3	mind	mind	NOUN
taxlaw-2824	488	4	that	that	SCONJ
taxlaw-2824	488	5	differences	difference	NOUN
taxlaw-2824	488	6	among	among	ADP
taxlaw-2824	488	7	national	national	ADJ
taxlaw-2824	488	8	tax	tax	NOUN
taxlaw-2824	488	9	systems	system	NOUN
taxlaw-2824	488	10	nonetheless	nonetheless	ADV
taxlaw-2824	488	11	exist	exist	VERB
taxlaw-2824	488	12	and	and	CCONJ
taxlaw-2824	488	13	understanding	understand	VERB
taxlaw-2824	488	14	how	how	SCONJ
taxlaw-2824	488	15	tax	tax	NOUN
taxlaw-2824	488	16	systems	system	NOUN
taxlaw-2824	488	17	converge	converge	VERB
taxlaw-2824	488	18	and	and	CCONJ
taxlaw-2824	488	19	diverge	diverge	VERB
taxlaw-2824	488	20	constitutes	constitute	VERB
taxlaw-2824	488	21	a	a	DET
taxlaw-2824	488	22	vital	vital	ADJ
taxlaw-2824	488	23	first	first	ADJ
taxlaw-2824	488	24	step	step	NOUN
taxlaw-2824	488	25	toward	toward	ADP
taxlaw-2824	488	26	crystallizing	crystallize	VERB
taxlaw-2824	488	27	the	the	DET
taxlaw-2824	488	28	necessary	necessary	ADJ
taxlaw-2824	488	29	actions	action	NOUN
taxlaw-2824	488	30	to	to	PART
taxlaw-2824	488	31	better	well	ADV
taxlaw-2824	488	32	coordinate	coordinate	VERB
taxlaw-2824	488	33	between	between	ADP
taxlaw-2824	488	34	multiple	multiple	ADJ
taxlaw-2824	488	35	tax	tax	NOUN
taxlaw-2824	488	36	systems	system	NOUN
taxlaw-2824	488	37	while	while	SCONJ
taxlaw-2824	488	38	retaining	retain	VERB
taxlaw-2824	488	39	national	national	ADJ
taxlaw-2824	488	40	sovereignty	sovereignty	NOUN
taxlaw-2824	488	41	in	in	ADP
taxlaw-2824	488	42	tax	tax	NOUN
taxlaw-2824	488	43	design	design	NOUN
taxlaw-2824	488	44	.	.	PUNCT
taxlaw-2824	489	1	over	over	ADP
taxlaw-2824	489	2	the	the	DET
taxlaw-2824	489	3	long	long	ADJ
taxlaw-2824	489	4	run	run	NOUN
taxlaw-2824	489	5	,	,	PUNCT
taxlaw-2824	489	6	this	this	PRON
taxlaw-2824	489	7	could	could	AUX
taxlaw-2824	489	8	also	also	ADV
taxlaw-2824	489	9	lead	lead	VERB
taxlaw-2824	489	10	to	to	ADP
taxlaw-2824	489	11	better	well	ADJ
taxlaw-2824	489	12	evaluation	evaluation	NOUN
taxlaw-2824	489	13	of	of	ADP
taxlaw-2824	489	14	the	the	DET
taxlaw-2824	489	15	net	net	ADJ
taxlaw-2824	489	16	benefit	benefit	NOUN
taxlaw-2824	489	17	or	or	CCONJ
taxlaw-2824	489	18	cost	cost	NOUN
taxlaw-2824	489	19	of	of	ADP
taxlaw-2824	489	20	globalization	globalization	NOUN
taxlaw-2824	489	21	,	,	PUNCT
taxlaw-2824	489	22	allowing	allow	VERB
taxlaw-2824	489	23	policymakers	policymaker	NOUN
taxlaw-2824	489	24	to	to	PART
taxlaw-2824	489	25	respond	respond	VERB
taxlaw-2824	489	26	effectively	effectively	ADV
taxlaw-2824	489	27	to	to	ADP
taxlaw-2824	489	28	the	the	DET
taxlaw-2824	489	29	fiscal	fiscal	ADJ
taxlaw-2824	489	30	challenges	challenge	NOUN
taxlaw-2824	489	31	that	that	PRON
taxlaw-2824	489	32	globalization	globalization	NOUN
taxlaw-2824	489	33	presents	present	VERB
taxlaw-2824	489	34	.	.	PUNCT
taxlaw-2824	490	1	their	their	PRON
taxlaw-2824	490	2	resources	resource	NOUN
taxlaw-2824	490	3	.	.	PUNCT
taxlaw-2824	490	4	.	.	PUNCT
taxlaw-2824	490	5	.	.	PUNCT
taxlaw-2824	491	1	[	[	X
taxlaw-2824	491	2	these	these	DET
taxlaw-2824	491	3	demands	demand	NOUN
taxlaw-2824	491	4	]	]	PUNCT
taxlaw-2824	491	5	put	put	VERB
taxlaw-2824	491	6	pressures	pressure	NOUN
taxlaw-2824	491	7	on	on	ADP
taxlaw-2824	491	8	government	government	NOUN
taxlaw-2824	491	9	to	to	PART
taxlaw-2824	491	10	.	.	PUNCT
taxlaw-2824	491	11	.	.	PUNCT
taxlaw-2824	491	12	.	.	PUNCT
taxlaw-2824	492	1	respond	respond	VERB
taxlaw-2824	492	2	in	in	ADP
taxlaw-2824	492	3	ways	way	NOUN
taxlaw-2824	492	4	that	that	PRON
taxlaw-2824	492	5	help	help	VERB
taxlaw-2824	492	6	their	their	PRON
taxlaw-2824	492	7	populations	population	NOUN
taxlaw-2824	492	8	thrive	thrive	VERB
taxlaw-2824	492	9	in	in	ADP
taxlaw-2824	492	10	more	more	ADJ
taxlaw-2824	492	11	global	global	ADJ
taxlaw-2824	492	12	competitive	competitive	ADJ
taxlaw-2824	492	13	markets	market	NOUN
taxlaw-2824	492	14	.	.	PUNCT
taxlaw-2824	493	1	social	social	ADJ
taxlaw-2824	493	2	welfare	welfare	NOUN
taxlaw-2824	493	3	programs	program	NOUN
taxlaw-2824	493	4	have	have	AUX
taxlaw-2824	493	5	for	for	ADP
taxlaw-2824	493	6	many	many	ADJ
taxlaw-2824	493	7	years	year	NOUN
taxlaw-2824	493	8	served	serve	VERB
taxlaw-2824	493	9	the	the	DET
taxlaw-2824	493	10	first	first	ADJ
taxlaw-2824	493	11	of	of	ADP
taxlaw-2824	493	12	these	these	DET
taxlaw-2824	493	13	functions	function	NOUN
taxlaw-2824	493	14	and	and	CCONJ
taxlaw-2824	493	15	education	education	NOUN
taxlaw-2824	493	16	and	and	CCONJ
taxlaw-2824	493	17	training	training	NOUN
taxlaw-2824	493	18	programs	program	NOUN
taxlaw-2824	493	19	the	the	DET
taxlaw-2824	493	20	second	second	ADJ
taxlaw-2824	493	21	;	;	PUNCT
taxlaw-2824	493	22	all	all	PRON
taxlaw-2824	493	23	of	of	ADP
taxlaw-2824	493	24	these	these	PRON
taxlaw-2824	493	25	are	be	AUX
taxlaw-2824	493	26	expensive	expensive	ADJ
taxlaw-2824	493	27	,	,	PUNCT
taxlaw-2824	493	28	so	so	CCONJ
taxlaw-2824	493	29	there	there	PRON
taxlaw-2824	493	30	is	be	VERB
taxlaw-2824	493	31	understandable	understandable	ADJ
taxlaw-2824	493	32	interest	interest	NOUN
taxlaw-2824	493	33	in	in	ADP
taxlaw-2824	493	34	the	the	DET
taxlaw-2824	493	35	ability	ability	NOUN
taxlaw-2824	493	36	of	of	ADP
taxlaw-2824	493	37	government	government	NOUN
taxlaw-2824	493	38	to	to	PART
taxlaw-2824	493	39	maintain	maintain	VERB
taxlaw-2824	493	40	their	their	PRON
taxlaw-2824	493	41	funding	funding	NOUN
taxlaw-2824	493	42	.	.	PUNCT
taxlaw-2824	493	43	.	.	PUNCT
taxlaw-2824	493	44	.	.	PUNCT
taxlaw-2824	493	45	.	.	PUNCT
taxlaw-2824	494	1	"	"	PUNCT
taxlaw-2824	494	2	)	)	PUNCT
taxlaw-2824	494	3	.	.	PUNCT
taxlaw-2824	495	1	however	however	ADV
taxlaw-2824	495	2	,	,	PUNCT
taxlaw-2824	495	3	"	"	PUNCT
taxlaw-2824	495	4	since	since	SCONJ
taxlaw-2824	495	5	location	location	NOUN
taxlaw-2824	495	6	choices	choice	NOUN
taxlaw-2824	495	7	,	,	PUNCT
taxlaw-2824	495	8	activity	activity	NOUN
taxlaw-2824	495	9	levels	level	NOUN
taxlaw-2824	495	10	,	,	PUNCT
taxlaw-2824	495	11	and	and	CCONJ
taxlaw-2824	495	12	taxable	taxable	ADJ
taxlaw-2824	495	13	incomes	income	NOUN
taxlaw-2824	495	14	are	be	AUX
taxlaw-2824	495	15	sensitive	sensitive	ADJ
taxlaw-2824	495	16	to	to	ADP
taxlaw-2824	495	17	local	local	ADJ
taxlaw-2824	495	18	taxes	taxis	NOUN
taxlaw-2824	495	19	,	,	PUNCT
taxlaw-2824	495	20	it	it	PRON
taxlaw-2824	495	21	stands	stand	VERB
taxlaw-2824	495	22	to	to	PART
taxlaw-2824	495	23	reason	reason	NOUN
taxlaw-2824	495	24	that	that	SCONJ
taxlaw-2824	495	25	governments	government	NOUN
taxlaw-2824	495	26	would	would	AUX
taxlaw-2824	495	27	feel	feel	VERB
taxlaw-2824	495	28	intensifying	intensify	VERB
taxlaw-2824	495	29	pressure	pressure	NOUN
taxlaw-2824	495	30	to	to	PART
taxlaw-2824	495	31	reduce	reduce	VERB
taxlaw-2824	495	32	tax	tax	NOUN
taxlaw-2824	495	33	burdens	burden	NOUN
taxlaw-2824	495	34	on	on	ADP
taxlaw-2824	495	35	business	business	NOUN
taxlaw-2824	495	36	activities	activity	NOUN
taxlaw-2824	495	37	,	,	PUNCT
taxlaw-2824	495	38	investors	investor	NOUN
taxlaw-2824	495	39	,	,	PUNCT
taxlaw-2824	495	40	and	and	CCONJ
taxlaw-2824	495	41	possibly	possibly	ADV
taxlaw-2824	495	42	high	high	ADJ
taxlaw-2824	495	43	net	net	ADJ
taxlaw-2824	495	44	worth	worth	ADJ
taxlaw-2824	495	45	individuals	individual	NOUN
taxlaw-2824	495	46	.	.	PUNCT
taxlaw-2824	495	47	"	"	PUNCT
taxlaw-2824	496	1	i	i	PRON
taxlaw-2824	496	2	d.	d.	PROPN
taxlaw-2824	496	3	99	99	NUM
taxlaw-2824	496	4	imf	imf	PROPN
taxlaw-2824	496	5	,	,	PUNCT
taxlaw-2824	496	6	supra	supra	PROPN
taxlaw-2824	496	7	note	note	NOUN
taxlaw-2824	496	8	39	39	NUM
taxlaw-2824	496	9	,	,	PUNCT
taxlaw-2824	496	10	at	at	ADP
taxlaw-2824	496	11	10	10	NUM
taxlaw-2824	496	12	(	(	PUNCT
taxlaw-2824	496	13	explaining	explain	VERB
taxlaw-2824	496	14	that	that	SCONJ
taxlaw-2824	496	15	while	while	SCONJ
taxlaw-2824	496	16	there	there	PRON
taxlaw-2824	496	17	is	be	VERB
taxlaw-2824	496	18	evidence	evidence	NOUN
taxlaw-2824	496	19	to	to	PART
taxlaw-2824	496	20	suggest	suggest	VERB
taxlaw-2824	496	21	that	that	SCONJ
taxlaw-2824	496	22	increased	increase	VERB
taxlaw-2824	496	23	inequality	inequality	NOUN
taxlaw-2824	496	24	may	may	AUX
taxlaw-2824	496	25	be	be	AUX
taxlaw-2824	496	26	caused	cause	VERB
taxlaw-2824	496	27	more	more	ADJ
taxlaw-2824	496	28	by	by	ADP
taxlaw-2824	496	29	technological	technological	ADJ
taxlaw-2824	496	30	changes	change	NOUN
taxlaw-2824	496	31	than	than	ADP
taxlaw-2824	496	32	globalization	globalization	NOUN
taxlaw-2824	496	33	and	and	CCONJ
taxlaw-2824	496	34	the	the	DET
taxlaw-2824	496	35	related	related	ADJ
taxlaw-2824	496	36	expansion	expansion	NOUN
taxlaw-2824	496	37	of	of	ADP
taxlaw-2824	496	38	the	the	DET
taxlaw-2824	496	39	vat	vat	NOUN
taxlaw-2824	496	40	,	,	PUNCT
taxlaw-2824	496	41	governments	government	NOUN
taxlaw-2824	496	42	are	be	AUX
taxlaw-2824	496	43	likely	likely	ADJ
taxlaw-2824	496	44	to	to	PART
taxlaw-2824	496	45	be	be	AUX
taxlaw-2824	496	46	called	call	VERB
taxlaw-2824	496	47	upon	upon	SCONJ
taxlaw-2824	496	48	to	to	PART
taxlaw-2824	496	49	assist	assist	VERB
taxlaw-2824	496	50	those	those	PRON
taxlaw-2824	496	51	who	who	PRON
taxlaw-2824	496	52	are	be	AUX
taxlaw-2824	496	53	adversely	adversely	ADV
taxlaw-2824	496	54	affected	affect	VERB
taxlaw-2824	496	55	,	,	PUNCT
taxlaw-2824	496	56	and	and	CCONJ
taxlaw-2824	496	57	particularly	particularly	ADV
taxlaw-2824	496	58	to	to	PART
taxlaw-2824	496	59	provide	provide	VERB
taxlaw-2824	496	60	more	more	ADJ
taxlaw-2824	496	61	income	income	NOUN
taxlaw-2824	496	62	support	support	NOUN
taxlaw-2824	496	63	and	and	CCONJ
taxlaw-2824	496	64	training	training	NOUN
taxlaw-2824	496	65	for	for	ADP
taxlaw-2824	496	66	low	low	ADJ
taxlaw-2824	496	67	-	-	PUNCT
taxlaw-2824	496	68	skilled	skilled	ADJ
taxlaw-2824	496	69	workers	worker	NOUN
taxlaw-2824	496	70	who	who	PRON
taxlaw-2824	496	71	lose	lose	VERB
taxlaw-2824	496	72	their	their	PRON
taxlaw-2824	496	73	jobs	job	NOUN
taxlaw-2824	496	74	as	as	ADP
taxlaw-2824	496	75	the	the	DET
taxlaw-2824	496	76	flow	flow	NOUN
taxlaw-2824	496	77	of	of	ADP
taxlaw-2824	496	78	trade	trade	NOUN
taxlaw-2824	496	79	increases	increase	NOUN
taxlaw-2824	496	80	)	)	PUNCT
taxlaw-2824	496	81	;	;	PUNCT
taxlaw-2824	496	82	robert	robert	PROPN
taxlaw-2824	496	83	c.	c.	PROPN
taxlaw-2824	496	84	feenstra	feenstra	PROPN
taxlaw-2824	496	85	&	&	CCONJ
taxlaw-2824	496	86	gordon	gordon	PROPN
taxlaw-2824	496	87	h.	h.	PROPN
taxlaw-2824	496	88	hanson	hanson	PROPN
taxlaw-2824	496	89	,	,	PUNCT
taxlaw-2824	496	90	global	global	ADJ
taxlaw-2824	496	91	production	production	NOUN
taxlaw-2824	496	92	sharing	sharing	NOUN
taxlaw-2824	496	93	and	and	CCONJ
taxlaw-2824	496	94	raising	raise	VERB
taxlaw-2824	496	95	inequality	inequality	NOUN
taxlaw-2824	496	96	:	:	PUNCT
taxlaw-2824	496	97	a	a	DET
taxlaw-2824	496	98	survey	survey	NOUN
taxlaw-2824	496	99	of	of	ADP
taxlaw-2824	496	100	trade	trade	NOUN
taxlaw-2824	496	101	and	and	CCONJ
taxlaw-2824	496	102	wages	wage	NOUN
taxlaw-2824	496	103	,	,	PUNCT
taxlaw-2824	496	104	in	in	ADP
taxlaw-2824	496	105	1	1	NUM
taxlaw-2824	496	106	handbook	handbook	NOUN
taxlaw-2824	496	107	of	of	ADP
taxlaw-2824	496	108	international	international	ADJ
taxlaw-2824	496	109	trade	trade	NOUN
taxlaw-2824	496	110	146	146	NUM
taxlaw-2824	496	111	(	(	PUNCT
taxlaw-2824	496	112	e.	e.	PROPN
taxlaw-2824	496	113	kwan	kwan	PROPN
taxlaw-2824	496	114	chio	chio	PROPN
taxlaw-2824	496	115	&	&	CCONJ
taxlaw-2824	496	116	james	james	PROPN
taxlaw-2824	496	117	harrington	harrington	PROPN
taxlaw-2824	496	118	eds	eds	PROPN
taxlaw-2824	496	119	.	.	PROPN
taxlaw-2824	496	120	,	,	PUNCT
taxlaw-2824	496	121	2004	2004	NUM
taxlaw-2824	496	122	)	)	PUNCT
taxlaw-2824	496	123	(	(	PUNCT
taxlaw-2824	496	124	reviewing	review	VERB
taxlaw-2824	496	125	evidence	evidence	NOUN
taxlaw-2824	496	126	suggesting	suggest	VERB
taxlaw-2824	496	127	that	that	SCONJ
taxlaw-2824	496	128	globalization	globalization	NOUN
taxlaw-2824	496	129	has	have	AUX
taxlaw-2824	496	130	contributed	contribute	VERB
taxlaw-2824	496	131	significantly	significantly	ADV
taxlaw-2824	496	132	to	to	ADP
taxlaw-2824	496	133	income	income	NOUN
taxlaw-2824	496	134	inequality	inequality	NOUN
taxlaw-2824	496	135	)	)	PUNCT
taxlaw-2824	496	136	.	.	PUNCT
taxlaw-2824	497	1	100	100	NUM
taxlaw-2824	497	2	see	see	VERB
taxlaw-2824	497	3	,	,	PUNCT
taxlaw-2824	497	4	e.g.	e.g.	ADV
taxlaw-2824	497	5	,	,	PUNCT
taxlaw-2824	497	6	brooks	brooks	PROPN
taxlaw-2824	497	7	&	&	CCONJ
taxlaw-2824	497	8	hwong	hwong	PROPN
taxlaw-2824	497	9	,	,	PUNCT
taxlaw-2824	497	10	supra	supra	PROPN
taxlaw-2824	497	11	note	note	PROPN
taxlaw-2824	497	12	18	18	NUM
taxlaw-2824	497	13	,	,	PUNCT
taxlaw-2824	497	14	at	at	ADP
taxlaw-2824	497	15	800–01	800–01	PROPN
taxlaw-2824	497	16	(	(	PUNCT
taxlaw-2824	497	17	explaining	explain	VERB
taxlaw-2824	497	18	,	,	PUNCT
taxlaw-2824	497	19	for	for	ADP
taxlaw-2824	497	20	example	example	NOUN
taxlaw-2824	497	21	,	,	PUNCT
taxlaw-2824	497	22	that	that	SCONJ
taxlaw-2824	497	23	"	"	PUNCT
taxlaw-2824	497	24	somewhat	somewhat	ADV
taxlaw-2824	497	25	paradoxically	paradoxically	ADV
taxlaw-2824	497	26	,	,	PUNCT
taxlaw-2824	497	27	globalization	globalization	NOUN
taxlaw-2824	497	28	itself	itself	PRON
taxlaw-2824	497	29	increases	increase	VERB
taxlaw-2824	497	30	the	the	DET
taxlaw-2824	497	31	need	need	NOUN
taxlaw-2824	497	32	for	for	ADP
taxlaw-2824	497	33	taxation	taxation	NOUN
taxlaw-2824	497	34	because	because	SCONJ
taxlaw-2824	497	35	it	it	PRON
taxlaw-2824	497	36	increases	increase	VERB
taxlaw-2824	497	37	the	the	DET
taxlaw-2824	497	38	instability	instability	NOUN
taxlaw-2824	497	39	of	of	ADP
taxlaw-2824	497	40	economies	economy	NOUN
taxlaw-2824	497	41	and	and	CCONJ
taxlaw-2824	497	42	the	the	DET
taxlaw-2824	497	43	economic	economic	ADJ
taxlaw-2824	497	44	insecurity	insecurity	NOUN
taxlaw-2824	497	45	of	of	ADP
taxlaw-2824	497	46	workers	worker	NOUN
taxlaw-2824	497	47	;	;	PUNCT
taxlaw-2824	497	48	this	this	PRON
taxlaw-2824	497	49	in	in	ADP
taxlaw-2824	497	50	turn	turn	NOUN
taxlaw-2824	497	51	should	should	AUX
taxlaw-2824	497	52	lead	lead	VERB
taxlaw-2824	497	53	to	to	ADP
taxlaw-2824	497	54	an	an	DET
taxlaw-2824	497	55	increased	increase	VERB
taxlaw-2824	497	56	demand	demand	NOUN
taxlaw-2824	497	57	for	for	ADP
taxlaw-2824	497	58	social	social	ADJ
taxlaw-2824	497	59	insurance	insurance	NOUN
taxlaw-2824	497	60	schemes	scheme	NOUN
taxlaw-2824	497	61	"	"	PUNCT
taxlaw-2824	497	62	)	)	PUNCT
taxlaw-2824	497	63	.	.	PUNCT
taxlaw-2824	498	1	101	101	NUM
taxlaw-2824	498	2	kenneth	kenneth	PROPN
taxlaw-2824	498	3	stewart	stewart	PROPN
taxlaw-2824	498	4	&	&	CCONJ
taxlaw-2824	498	5	michael	michael	PROPN
taxlaw-2824	498	6	webb	webb	PROPN
taxlaw-2824	498	7	,	,	PUNCT
taxlaw-2824	498	8	international	international	ADJ
taxlaw-2824	498	9	competition	competition	NOUN
taxlaw-2824	498	10	in	in	ADP
taxlaw-2824	498	11	corporate	corporate	ADJ
taxlaw-2824	498	12	taxation	taxation	NOUN
taxlaw-2824	498	13	:	:	PUNCT
taxlaw-2824	498	14	evidence	evidence	NOUN
taxlaw-2824	498	15	from	from	ADP
taxlaw-2824	498	16	the	the	DET
taxlaw-2824	498	17	oecd	oecd	PROPN
taxlaw-2824	498	18	time	time	NOUN
taxlaw-2824	498	19	series	series	PROPN
taxlaw-2824	498	20	,	,	PUNCT
taxlaw-2824	498	21	45	45	NUM
taxlaw-2824	498	22	economic	economic	ADJ
taxlaw-2824	498	23	policy	policy	NOUN
taxlaw-2824	498	24	153	153	NUM
taxlaw-2824	498	25	(	(	PUNCT
taxlaw-2824	498	26	2006	2006	NUM
taxlaw-2824	498	27	)	)	PUNCT
taxlaw-2824	498	28	(	(	PUNCT
taxlaw-2824	498	29	discussing	discuss	VERB
taxlaw-2824	498	30	business	business	NOUN
taxlaw-2824	498	31	activity	activity	NOUN
taxlaw-2824	498	32	)	)	PUNCT
taxlaw-2824	498	33	.	.	PUNCT
taxlaw-2824	499	1	102	102	NUM
taxlaw-2824	499	2	some	some	DET
taxlaw-2824	499	3	studies	study	NOUN
taxlaw-2824	499	4	suggest	suggest	VERB
taxlaw-2824	499	5	,	,	PUNCT
taxlaw-2824	499	6	for	for	ADP
taxlaw-2824	499	7	example	example	NOUN
taxlaw-2824	499	8	,	,	PUNCT
taxlaw-2824	499	9	that	that	PRON
taxlaw-2824	499	10	increased	increase	VERB
taxlaw-2824	499	11	trade	trade	NOUN
taxlaw-2824	499	12	openness	openness	NOUN
taxlaw-2824	499	13	may	may	AUX
taxlaw-2824	499	14	stimulate	stimulate	VERB
taxlaw-2824	499	15	higher	high	ADJ
taxlaw-2824	499	16	government	government	NOUN
taxlaw-2824	499	17	spending	spending	NOUN
taxlaw-2824	499	18	,	,	PUNCT
taxlaw-2824	499	19	but	but	CCONJ
taxlaw-2824	499	20	that	that	PRON
taxlaw-2824	499	21	increased	increase	VERB
taxlaw-2824	499	22	trade	trade	NOUN
taxlaw-2824	499	23	openness	openness	NOUN
taxlaw-2824	499	24	combined	combine	VERB
taxlaw-2824	499	25	with	with	ADP
taxlaw-2824	499	26	financial	financial	ADJ
taxlaw-2824	499	27	globalization	globalization	NOUN
taxlaw-2824	499	28	leads	lead	VERB
taxlaw-2824	499	29	to	to	ADP
taxlaw-2824	499	30	lower	low	ADJ
taxlaw-2824	499	31	government	government	NOUN
taxlaw-2824	499	32	spending	spending	NOUN
taxlaw-2824	499	33	.	.	PUNCT
taxlaw-2824	500	1	imf	imf	PROPN
taxlaw-2824	500	2	,	,	PUNCT
taxlaw-2824	500	3	supra	supra	PROPN
taxlaw-2824	500	4	note	note	NOUN
taxlaw-2824	500	5	39	39	NUM
taxlaw-2824	500	6	,	,	PUNCT
taxlaw-2824	500	7	at	at	ADP
taxlaw-2824	500	8	10	10	NUM
taxlaw-2824	500	9	(	(	PUNCT
taxlaw-2824	500	10	citing	cite	VERB
taxlaw-2824	500	11	literature	literature	NOUN
taxlaw-2824	500	12	)	)	PUNCT
taxlaw-2824	500	13	.	.	PUNCT
taxlaw-2824	501	1	according	accord	VERB
taxlaw-2824	501	2	to	to	ADP
taxlaw-2824	501	3	the	the	DET
taxlaw-2824	501	4	imf	imf	PROPN
taxlaw-2824	501	5	:	:	PUNCT
taxlaw-2824	501	6	while	while	SCONJ
taxlaw-2824	501	7	these	these	DET
taxlaw-2824	501	8	results	result	NOUN
taxlaw-2824	501	9	are	be	AUX
taxlaw-2824	501	10	not	not	PART
taxlaw-2824	501	11	necessarily	necessarily	ADV
taxlaw-2824	501	12	inconsistent	inconsistent	ADJ
taxlaw-2824	501	13	.	.	PUNCT
taxlaw-2824	501	14	.	.	PUNCT
taxlaw-2824	501	15	.	.	PUNCT
taxlaw-2824	502	1	they	they	PRON
taxlaw-2824	502	2	do	do	AUX
taxlaw-2824	502	3	not	not	PART
taxlaw-2824	502	4	provide	provide	VERB
taxlaw-2824	502	5	definitive	definitive	ADJ
taxlaw-2824	502	6	conclusions	conclusion	NOUN
taxlaw-2824	502	7	one	one	NUM
taxlaw-2824	502	8	way	way	NOUN
taxlaw-2824	502	9	or	or	CCONJ
taxlaw-2824	502	10	the	the	DET
taxlaw-2824	502	11	other	other	ADJ
taxlaw-2824	502	12	on	on	ADP
taxlaw-2824	502	13	the	the	DET
taxlaw-2824	502	14	implementation	implementation	NOUN
taxlaw-2824	502	15	for	for	ADP
taxlaw-2824	502	16	spending	spending	NOUN
taxlaw-2824	502	17	.	.	PUNCT
taxlaw-2824	503	1	moreover	moreover	ADV
taxlaw-2824	503	2	,	,	PUNCT
taxlaw-2824	503	3	they	they	PRON
taxlaw-2824	503	4	are	be	AUX
taxlaw-2824	503	5	only	only	ADV
taxlaw-2824	503	6	partial	partial	ADJ
taxlaw-2824	503	7	in	in	SCONJ
taxlaw-2824	503	8	that	that	SCONJ
taxlaw-2824	503	9	they	they	PRON
taxlaw-2824	503	10	tend	tend	VERB
taxlaw-2824	503	11	to	to	PART
taxlaw-2824	503	12	focus	focus	VERB
taxlaw-2824	503	13	on	on	ADP
taxlaw-2824	503	14	central	central	ADJ
taxlaw-2824	503	15	government	government	NOUN
taxlaw-2824	503	16	expenditure	expenditure	NOUN
taxlaw-2824	503	17	.	.	PUNCT
taxlaw-2824	503	18	.	.	PUNCT
taxlaw-2824	504	1	.	.	PUNCT
taxlaw-2824	505	1	which	which	PRON
taxlaw-2824	505	2	is	be	AUX
taxlaw-2824	505	3	a	a	DET
taxlaw-2824	505	4	problem	problem	NOUN
taxlaw-2824	505	5	to	to	ADP
taxlaw-2824	505	6	the	the	DET
taxlaw-2824	505	7	extent	extent	NOUN
taxlaw-2824	505	8	that	that	SCONJ
taxlaw-2824	505	9	globalization	globalization	NOUN
taxlaw-2824	505	10	leads	lead	VERB
taxlaw-2824	505	11	central	central	ADJ
taxlaw-2824	505	12	governments	government	NOUN
taxlaw-2824	505	13	to	to	PART
taxlaw-2824	505	14	make	make	VERB
taxlaw-2824	505	15	room	room	NOUN
taxlaw-2824	505	16	for	for	ADP
taxlaw-2824	505	17	new	new	ADJ
taxlaw-2824	505	18	spending	spending	NOUN
taxlaw-2824	505	19	by	by	ADP
taxlaw-2824	505	20	offloading	offload	VERB
taxlaw-2824	505	21	responsibility	responsibility	NOUN
taxlaw-2824	505	22	for	for	ADP
taxlaw-2824	505	23	some	some	DET
taxlaw-2824	505	24	existing	exist	VERB
taxlaw-2824	505	25	programs	program	NOUN
taxlaw-2824	505	26	onto	onto	ADP
taxlaw-2824	505	27	local	local	ADJ
taxlaw-2824	505	28	government	government	NOUN
taxlaw-2824	505	29	.	.	PUNCT
taxlaw-2824	506	1	i	i	PRON
taxlaw-2824	506	2	d.	d.	PROPN
taxlaw-2824	506	3	at	at	ADP
taxlaw-2824	506	4	10–11	10–11	NUM
taxlaw-2824	506	5	.	.	PUNCT