id	sid	tid	token	lemma	pos
taxlaw-2827	1	1	who	who	PRON
taxlaw-2827	1	2	should	should	AUX
taxlaw-2827	1	3	decide	decide	VERB
taxlaw-2827	1	4	whether	whether	SCONJ
taxlaw-2827	1	5	the	the	DET
taxlaw-2827	1	6	apple	apple	NOUN
taxlaw-2827	1	7	is	be	AUX
taxlaw-2827	1	8	rotten	rotten	ADJ
taxlaw-2827	1	9	?	?	PUNCT
taxlaw-2827	2	1	tax	tax	NOUN
taxlaw-2827	2	2	disclosure	disclosure	NOUN
taxlaw-2827	2	3	and	and	CCONJ
taxlaw-2827	2	4	corporate	corporate	ADJ
taxlaw-2827	2	5	political	political	ADJ
taxlaw-2827	2	6	agency	agency	NOUN
taxlaw-2827	2	7	ilan	ilan	PROPN
taxlaw-2827	2	8	benshalom	benshalom	PROPN
taxlaw-2827	2	9	*	*	PROPN
taxlaw-2827	2	10			PROPN
taxlaw-2827	2	11	abstract	abstract	ADJ
taxlaw-2827	2	12	enron	enron	PROPN
taxlaw-2827	2	13	-	-	PUNCT
taxlaw-2827	2	14	type	type	NOUN
taxlaw-2827	2	15	corporate	corporate	ADJ
taxlaw-2827	2	16	financial	financial	ADJ
taxlaw-2827	2	17	accounting	accounting	NOUN
taxlaw-2827	2	18	scandals	scandal	NOUN
taxlaw-2827	2	19	in	in	ADP
taxlaw-2827	2	20	the	the	DET
taxlaw-2827	2	21	beginning	beginning	NOUN
taxlaw-2827	2	22	of	of	ADP
taxlaw-2827	2	23	the	the	DET
taxlaw-2827	2	24	millennium	millennium	NOUN
taxlaw-2827	2	25	have	have	AUX
taxlaw-2827	2	26	given	give	VERB
taxlaw-2827	2	27	rise	rise	NOUN
taxlaw-2827	2	28	to	to	ADP
taxlaw-2827	2	29	a	a	DET
taxlaw-2827	2	30	renewed	renew	VERB
taxlaw-2827	2	31	interest	interest	NOUN
taxlaw-2827	2	32	in	in	ADP
taxlaw-2827	2	33	corporate	corporate	ADJ
taxlaw-2827	2	34	tax	tax	NOUN
taxlaw-2827	2	35	disclosure	disclosure	NOUN
taxlaw-2827	2	36	.	.	PUNCT
taxlaw-2827	3	1	anecdotal	anecdotal	ADJ
taxlaw-2827	3	2	evidence	evidence	NOUN
taxlaw-2827	3	3	suggesting	suggest	VERB
taxlaw-2827	3	4	a	a	DET
taxlaw-2827	3	5	connection	connection	NOUN
taxlaw-2827	3	6	between	between	ADP
taxlaw-2827	3	7	corporate	corporate	ADJ
taxlaw-2827	3	8	fraud	fraud	NOUN
taxlaw-2827	3	9	and	and	CCONJ
taxlaw-2827	3	10	aggressive	aggressive	ADJ
taxlaw-2827	3	11	tax	tax	NOUN
taxlaw-2827	3	12	planning	planning	NOUN
taxlaw-2827	3	13	has	have	VERB
taxlaw-2827	3	14	motivated	motivated	ADJ
taxlaw-2827	3	15	academics	academic	NOUN
taxlaw-2827	3	16	and	and	CCONJ
taxlaw-2827	3	17	policymakers	policymaker	NOUN
taxlaw-2827	3	18	to	to	PART
taxlaw-2827	3	19	reconsider	reconsider	VERB
taxlaw-2827	3	20	tax	tax	NOUN
taxlaw-2827	3	21	disclosure	disclosure	NOUN
taxlaw-2827	3	22	as	as	ADP
taxlaw-2827	3	23	a	a	DET
taxlaw-2827	3	24	way	way	NOUN
taxlaw-2827	3	25	to	to	PART
taxlaw-2827	3	26	monitor	monitor	VERB
taxlaw-2827	3	27	corporate	corporate	ADJ
taxlaw-2827	3	28	governance	governance	NOUN
taxlaw-2827	3	29	and	and	CCONJ
taxlaw-2827	3	30	limit	limit	VERB
taxlaw-2827	3	31	tax	tax	NOUN
taxlaw-2827	3	32	avoidance	avoidance	NOUN
taxlaw-2827	3	33	.	.	PUNCT
taxlaw-2827	4	1	this	this	DET
taxlaw-2827	4	2	article	article	NOUN
taxlaw-2827	4	3	offers	offer	VERB
taxlaw-2827	4	4	a	a	DET
taxlaw-2827	4	5	different	different	ADJ
taxlaw-2827	4	6	perspective	perspective	NOUN
taxlaw-2827	4	7	on	on	ADP
taxlaw-2827	4	8	tax	tax	NOUN
taxlaw-2827	4	9	disclosure	disclosure	NOUN
taxlaw-2827	4	10	,	,	PUNCT
taxlaw-2827	4	11	tying	tie	VERB
taxlaw-2827	4	12	it	it	PRON
taxlaw-2827	4	13	to	to	ADP
taxlaw-2827	4	14	the	the	DET
taxlaw-2827	4	15	broader	broad	ADJ
taxlaw-2827	4	16	question	question	NOUN
taxlaw-2827	4	17	of	of	ADP
taxlaw-2827	4	18	how	how	SCONJ
taxlaw-2827	4	19	policymakers	policymaker	NOUN
taxlaw-2827	4	20	should	should	AUX
taxlaw-2827	4	21	monitor	monitor	VERB
taxlaw-2827	4	22	the	the	DET
taxlaw-2827	4	23	political	political	ADJ
taxlaw-2827	4	24	impact	impact	NOUN
taxlaw-2827	4	25	of	of	ADP
taxlaw-2827	4	26	corporate	corporate	ADJ
taxlaw-2827	4	27	business	business	NOUN
taxlaw-2827	4	28	activities	activity	NOUN
taxlaw-2827	4	29	.	.	PUNCT
taxlaw-2827	5	1	the	the	DET
taxlaw-2827	5	2	article	article	NOUN
taxlaw-2827	5	3	claims	claim	VERB
taxlaw-2827	5	4	that	that	SCONJ
taxlaw-2827	5	5	policymakers	policymaker	NOUN
taxlaw-2827	5	6	should	should	AUX
taxlaw-2827	5	7	view	view	VERB
taxlaw-2827	5	8	corporations	corporation	NOUN
taxlaw-2827	5	9	’	'	PUNCT
taxlaw-2827	5	10	tax	tax	NOUN
taxlaw-2827	5	11	planning	planning	NOUN
taxlaw-2827	5	12	strategies	strategy	NOUN
taxlaw-2827	5	13	as	as	ADP
taxlaw-2827	5	14	part	part	NOUN
taxlaw-2827	5	15	of	of	ADP
taxlaw-2827	5	16	a	a	DET
taxlaw-2827	5	17	broader	broad	ADJ
taxlaw-2827	5	18	corporate	corporate	ADJ
taxlaw-2827	5	19	political	political	ADJ
taxlaw-2827	5	20	impact	impact	NOUN
taxlaw-2827	5	21	on	on	ADP
taxlaw-2827	5	22	social	social	ADJ
taxlaw-2827	5	23	issues	issue	NOUN
taxlaw-2827	5	24	.	.	PUNCT
taxlaw-2827	6	1	this	this	DET
taxlaw-2827	6	2	impact	impact	NOUN
taxlaw-2827	6	3	results	result	VERB
taxlaw-2827	6	4	from	from	ADP
taxlaw-2827	6	5	the	the	DET
taxlaw-2827	6	6	genuine	genuine	ADJ
taxlaw-2827	6	7	difficulty	difficulty	NOUN
taxlaw-2827	6	8	of	of	ADP
taxlaw-2827	6	9	bifurcating	bifurcate	VERB
taxlaw-2827	6	10	corporate	corporate	ADJ
taxlaw-2827	6	11	business	business	NOUN
taxlaw-2827	6	12	decisions	decision	NOUN
taxlaw-2827	6	13	from	from	ADP
taxlaw-2827	6	14	their	their	PRON
taxlaw-2827	6	15	political	political	ADJ
taxlaw-2827	6	16	ones	one	NOUN
taxlaw-2827	6	17	.	.	PUNCT
taxlaw-2827	7	1	this	this	DET
taxlaw-2827	7	2	difficulty	difficulty	NOUN
taxlaw-2827	7	3	is	be	AUX
taxlaw-2827	7	4	a	a	DET
taxlaw-2827	7	5	result	result	NOUN
taxlaw-2827	7	6	of	of	ADP
taxlaw-2827	7	7	many	many	ADJ
taxlaw-2827	7	8	judgment	judgment	NOUN
taxlaw-2827	7	9	calls	call	NOUN
taxlaw-2827	7	10	required	require	VERB
taxlaw-2827	7	11	in	in	ADP
taxlaw-2827	7	12	such	such	ADJ
taxlaw-2827	7	13	decisions	decision	NOUN
taxlaw-2827	7	14	,	,	PUNCT
taxlaw-2827	7	15	which	which	PRON
taxlaw-2827	7	16	relate	relate	VERB
taxlaw-2827	7	17	to	to	ADP
taxlaw-2827	7	18	individuals	individual	NOUN
taxlaw-2827	7	19	’	'	PUNCT
taxlaw-2827	7	20	moral	moral	ADJ
taxlaw-2827	7	21	and	and	CCONJ
taxlaw-2827	7	22	political	political	ADJ
taxlaw-2827	7	23	preferences	preference	NOUN
taxlaw-2827	7	24	.	.	PUNCT
taxlaw-2827	8	1	tax	tax	NOUN
taxlaw-2827	8	2	planning	planning	NOUN
taxlaw-2827	8	3	is	be	AUX
taxlaw-2827	8	4	one	one	NUM
taxlaw-2827	8	5	of	of	ADP
taxlaw-2827	8	6	these	these	DET
taxlaw-2827	8	7	mixed	mixed	ADJ
taxlaw-2827	8	8	business	business	NOUN
taxlaw-2827	8	9	-	-	PUNCT
taxlaw-2827	8	10	political	political	ADJ
taxlaw-2827	8	11	decisions	decision	NOUN
taxlaw-2827	8	12	,	,	PUNCT
taxlaw-2827	8	13	and	and	CCONJ
taxlaw-2827	8	14	the	the	DET
taxlaw-2827	8	15	article	article	NOUN
taxlaw-2827	8	16	advances	advance	VERB
taxlaw-2827	8	17	the	the	DET
taxlaw-2827	8	18	notion	notion	NOUN
taxlaw-2827	8	19	that	that	SCONJ
taxlaw-2827	8	20	policymakers	policymaker	NOUN
taxlaw-2827	8	21	should	should	AUX
taxlaw-2827	8	22	analyze	analyze	VERB
taxlaw-2827	8	23	tax	tax	NOUN
taxlaw-2827	8	24	planning	planning	NOUN
taxlaw-2827	8	25	not	not	PART
taxlaw-2827	8	26	only	only	ADV
taxlaw-2827	8	27	as	as	ADP
taxlaw-2827	8	28	a	a	DET
taxlaw-2827	8	29	law	law	NOUN
taxlaw-2827	8	30	enforcement	enforcement	NOUN
taxlaw-2827	8	31	issue	issue	NOUN
taxlaw-2827	8	32	,	,	PUNCT
taxlaw-2827	8	33	but	but	CCONJ
taxlaw-2827	8	34	also	also	ADV
taxlaw-2827	8	35	through	through	ADP
taxlaw-2827	8	36	corporate	corporate	ADJ
taxlaw-2827	8	37	governance	governance	NOUN
taxlaw-2827	8	38	lenses	lense	NOUN
taxlaw-2827	8	39	.	.	PUNCT
taxlaw-2827	9	1	to	to	PART
taxlaw-2827	9	2	establish	establish	VERB
taxlaw-2827	9	3	this	this	DET
taxlaw-2827	9	4	inquiry	inquiry	NOUN
taxlaw-2827	9	5	,	,	PUNCT
taxlaw-2827	9	6	the	the	DET
taxlaw-2827	9	7	article	article	NOUN
taxlaw-2827	9	8	explains	explain	VERB
taxlaw-2827	9	9	why	why	SCONJ
taxlaw-2827	9	10	the	the	DET
taxlaw-2827	9	11	investor	investor	NOUN
taxlaw-2827	9	12	-	-	PUNCT
taxlaw-2827	9	13	shareholder	shareholder	NOUN
taxlaw-2827	9	14	relationship	relationship	NOUN
taxlaw-2827	9	15	gives	give	VERB
taxlaw-2827	9	16	rise	rise	NOUN
taxlaw-2827	9	17	to	to	ADP
taxlaw-2827	9	18	political	political	ADJ
taxlaw-2827	9	19	agency	agency	NOUN
taxlaw-2827	9	20	problems	problem	NOUN
taxlaw-2827	9	21	,	,	PUNCT
taxlaw-2827	9	22	which	which	PRON
taxlaw-2827	9	23	neither	neither	CCONJ
taxlaw-2827	9	24	traditional	traditional	ADJ
taxlaw-2827	9	25	nor	nor	CCONJ
taxlaw-2827	9	26	critical	critical	ADJ
taxlaw-2827	9	27	corporate	corporate	ADJ
taxlaw-2827	9	28	law	law	NOUN
taxlaw-2827	9	29	literatures	literature	NOUN
taxlaw-2827	9	30	recognize	recognize	VERB
taxlaw-2827	9	31	.	.	PUNCT
taxlaw-2827	10	1	it	it	PRON
taxlaw-2827	10	2	then	then	ADV
taxlaw-2827	10	3	demonstrates	demonstrate	VERB
taxlaw-2827	10	4	how	how	SCONJ
taxlaw-2827	10	5	the	the	DET
taxlaw-2827	10	6	costs	cost	NOUN
taxlaw-2827	10	7	associated	associate	VERB
taxlaw-2827	10	8	with	with	ADP
taxlaw-2827	10	9	this	this	DET
taxlaw-2827	10	10	type	type	NOUN
taxlaw-2827	10	11	of	of	ADP
taxlaw-2827	10	12	agency	agency	NOUN
taxlaw-2827	10	13	relationship	relationship	NOUN
taxlaw-2827	10	14	could	could	AUX
taxlaw-2827	10	15	be	be	AUX
taxlaw-2827	10	16	reduced	reduce	VERB
taxlaw-2827	10	17	via	via	ADP
taxlaw-2827	10	18	disclosure	disclosure	NOUN
taxlaw-2827	10	19	of	of	ADP
taxlaw-2827	10	20	information	information	NOUN
taxlaw-2827	10	21	about	about	ADP
taxlaw-2827	10	22	the	the	DET
taxlaw-2827	10	23	impact	impact	NOUN
taxlaw-2827	10	24	of	of	ADP
taxlaw-2827	10	25	corporate	corporate	ADJ
taxlaw-2827	10	26	activities	activity	NOUN
taxlaw-2827	10	27	on	on	ADP
taxlaw-2827	10	28	issues	issue	NOUN
taxlaw-2827	10	29	of	of	ADP
taxlaw-2827	10	30	political	political	ADJ
taxlaw-2827	10	31	concern	concern	NOUN
taxlaw-2827	10	32	.	.	PUNCT
taxlaw-2827	11	1	the	the	DET
taxlaw-2827	11	2	article	article	NOUN
taxlaw-2827	11	3	uses	use	VERB
taxlaw-2827	11	4	insights	insight	NOUN
taxlaw-2827	11	5	from	from	ADP
taxlaw-2827	11	6	financial	financial	ADJ
taxlaw-2827	11	7	markets	market	NOUN
taxlaw-2827	11	8	theory	theory	NOUN
taxlaw-2827	11	9	to	to	PART
taxlaw-2827	11	10	explain	explain	VERB
taxlaw-2827	11	11	how	how	SCONJ
taxlaw-2827	11	12	disclosure	disclosure	NOUN
taxlaw-2827	11	13	of	of	ADP
taxlaw-2827	11	14	non	non	ADJ
taxlaw-2827	11	15	-	-	ADJ
taxlaw-2827	11	16	financial	financial	ADJ
taxlaw-2827	11	17	information	information	NOUN
taxlaw-2827	11	18	would	would	AUX
taxlaw-2827	11	19	help	help	VERB
taxlaw-2827	11	20	to	to	PART
taxlaw-2827	11	21	better	well	ADV
taxlaw-2827	11	22	align	align	VERB
taxlaw-2827	11	23	corporate	corporate	ADJ
taxlaw-2827	11	24	actions	action	NOUN
taxlaw-2827	11	25	with	with	ADP
taxlaw-2827	11	26	the	the	DET
taxlaw-2827	11	27	political	political	ADJ
taxlaw-2827	11	28	preferences	preference	NOUN
taxlaw-2827	11	29	of	of	ADP
taxlaw-2827	11	30	shareholders	shareholder	NOUN
taxlaw-2827	11	31	,	,	PUNCT
taxlaw-2827	11	32	despite	despite	SCONJ
taxlaw-2827	11	33	shareholder	shareholder	NOUN
taxlaw-2827	11	34	rational	rational	ADJ
taxlaw-2827	11	35	passivity	passivity	NOUN
taxlaw-2827	11	36	and	and	CCONJ
taxlaw-2827	11	37	apathy	apathy	NOUN
taxlaw-2827	11	38	.	.	PUNCT
taxlaw-2827	12	1	it	it	PRON
taxlaw-2827	12	2	is	be	AUX
taxlaw-2827	12	3	then	then	ADV
taxlaw-2827	12	4	illustrated	illustrate	VERB
taxlaw-2827	12	5	,	,	PUNCT
taxlaw-2827	12	6	through	through	ADP
taxlaw-2827	12	7	the	the	DET
taxlaw-2827	12	8	apple	apple	NOUN
taxlaw-2827	12	9	case	case	NOUN
taxlaw-2827	12	10	,	,	PUNCT
taxlaw-2827	12	11	how	how	SCONJ
taxlaw-2827	12	12	policymakers	policymaker	NOUN
taxlaw-2827	12	13	can	can	AUX
taxlaw-2827	12	14	use	use	VERB
taxlaw-2827	12	15	the	the	DET
taxlaw-2827	12	16	theoretical	theoretical	ADJ
taxlaw-2827	12	17	conclusions	conclusion	NOUN
taxlaw-2827	12	18	reached	reach	VERB
taxlaw-2827	12	19	through	through	ADP
taxlaw-2827	12	20	this	this	DET
taxlaw-2827	12	21	analysis	analysis	NOUN
taxlaw-2827	12	22	to	to	PART
taxlaw-2827	12	23	formulate	formulate	VERB
taxlaw-2827	12	24	a	a	DET
taxlaw-2827	12	25	real	real	ADJ
taxlaw-2827	12	26	world	world	NOUN
taxlaw-2827	12	27	policy	policy	NOUN
taxlaw-2827	12	28	proposal	proposal	NOUN
taxlaw-2827	12	29	with	with	ADP
taxlaw-2827	12	30	respect	respect	NOUN
taxlaw-2827	12	31	to	to	ADP
taxlaw-2827	12	32	corporation	corporation	NOUN
taxlaw-2827	12	33	tax	tax	NOUN
taxlaw-2827	12	34	planning	planning	NOUN
taxlaw-2827	12	35	.	.	PUNCT
taxlaw-2827	13	1	through	through	ADP
taxlaw-2827	13	2	its	its	PRON
taxlaw-2827	13	3	use	use	NOUN
taxlaw-2827	13	4	of	of	ADP
taxlaw-2827	13	5	a	a	DET
taxlaw-2827	13	6	wide	wide	ADJ
taxlaw-2827	13	7	range	range	NOUN
taxlaw-2827	13	8	of	of	ADP
taxlaw-2827	13	9	interdisciplinary	interdisciplinary	ADJ
taxlaw-2827	13	10	resources	resource	NOUN
taxlaw-2827	13	11	,	,	PUNCT
taxlaw-2827	13	12	this	this	DET
taxlaw-2827	13	13	article	article	NOUN
taxlaw-2827	13	14	aims	aim	VERB
taxlaw-2827	13	15	to	to	PART
taxlaw-2827	13	16	reformulate	reformulate	VERB
taxlaw-2827	13	17	the	the	DET
taxlaw-2827	13	18	multi	multi	ADJ
taxlaw-2827	13	19	-	-	ADJ
taxlaw-2827	13	20	layered	layered	ADJ
taxlaw-2827	13	21	inquiry	inquiry	NOUN
taxlaw-2827	13	22	over	over	ADP
taxlaw-2827	13	23	the	the	DET
taxlaw-2827	13	24	benefits	benefit	NOUN
taxlaw-2827	13	25	and	and	CCONJ
taxlaw-2827	13	26	costs	cost	NOUN
taxlaw-2827	13	27	associated	associate	VERB
taxlaw-2827	13	28	with	with	ADP
taxlaw-2827	13	29	corporate	corporate	ADJ
taxlaw-2827	13	30	tax	tax	NOUN
taxlaw-2827	13	31	disclosure	disclosure	NOUN
taxlaw-2827	13	32	.	.	PUNCT
taxlaw-2827	14	1	*	*	PUNCT
taxlaw-2827	14	2	associate	associate	NOUN
taxlaw-2827	14	3	professor	professor	NOUN
taxlaw-2827	14	4	,	,	PUNCT
taxlaw-2827	14	5	hebrew	hebrew	ADJ
taxlaw-2827	14	6	university	university	NOUN
taxlaw-2827	14	7	faculty	faculty	NOUN
taxlaw-2827	14	8	of	of	ADP
taxlaw-2827	14	9	law	law	NOUN
taxlaw-2827	14	10	,	,	PUNCT
taxlaw-2827	14	11	jerusalem	jerusalem	PROPN
taxlaw-2827	14	12	,	,	PUNCT
taxlaw-2827	14	13	israel	israel	PROPN
taxlaw-2827	14	14	;	;	PUNCT
taxlaw-2827	14	15	fellow	fellow	NOUN
taxlaw-2827	14	16	,	,	PUNCT
taxlaw-2827	14	17	taxation	taxation	NOUN
taxlaw-2827	14	18	law	law	NOUN
taxlaw-2827	14	19	and	and	CCONJ
taxlaw-2827	14	20	policy	policy	NOUN
taxlaw-2827	14	21	research	research	PROPN
taxlaw-2827	14	22	institute	institute	PROPN
taxlaw-2827	14	23	,	,	PUNCT
taxlaw-2827	14	24	monash	monash	PROPN
taxlaw-2827	14	25	university	university	PROPN
taxlaw-2827	14	26	;	;	PUNCT
taxlaw-2827	14	27	ll.m	ll.m	X
taxlaw-2827	14	28	&	&	CCONJ
taxlaw-2827	14	29	jsd	jsd	PROPN
taxlaw-2827	14	30	,	,	PUNCT
taxlaw-2827	14	31	yale	yale	PROPN
taxlaw-2827	14	32	law	law	PROPN
taxlaw-2827	14	33	school	school	NOUN
taxlaw-2827	14	34	;	;	PUNCT
taxlaw-2827	14	35	ll.m	ll.m	ADP
taxlaw-2827	14	36	university	university	NOUN
taxlaw-2827	14	37	college	college	PROPN
taxlaw-2827	14	38	,	,	PUNCT
taxlaw-2827	14	39	london	london	PROPN
taxlaw-2827	14	40	;	;	PUNCT
taxlaw-2827	14	41	ll.b	ll.b	ADJ
taxlaw-2827	14	42	hebrew	hebrew	ADJ
taxlaw-2827	14	43	university	university	NOUN
taxlaw-2827	14	44	.	.	PUNCT
taxlaw-2827	15	1	i	i	PRON
taxlaw-2827	15	2	wish	wish	VERB
taxlaw-2827	15	3	to	to	PART
taxlaw-2827	15	4	thank	thank	VERB
taxlaw-2827	15	5	hadas	hadas	PROPN
taxlaw-2827	15	6	aharoni	aharoni	PROPN
taxlaw-2827	15	7	-	-	PUNCT
taxlaw-2827	15	8	barak	barak	PROPN
taxlaw-2827	15	9	,	,	PUNCT
taxlaw-2827	15	10	reuven	reuven	VERB
taxlaw-2827	15	11	avi	avi	PROPN
taxlaw-2827	15	12	-	-	PUNCT
taxlaw-2827	15	13	yonah	yonah	ADJ
taxlaw-2827	15	14	,	,	PUNCT
taxlaw-2827	15	15	avihay	avihay	PROPN
taxlaw-2827	15	16	dorfman	dorfman	PROPN
taxlaw-2827	15	17	,	,	PUNCT
taxlaw-2827	15	18	michal	michal	PROPN
taxlaw-2827	15	19	elbaz	elbaz	PROPN
taxlaw-2827	15	20	,	,	PUNCT
taxlaw-2827	15	21	david	david	PROPN
taxlaw-2827	15	22	enoch	enoch	PROPN
taxlaw-2827	15	23	,	,	PUNCT
taxlaw-2827	15	24	jesse	jesse	PROPN
taxlaw-2827	15	25	fried	fried	PROPN
taxlaw-2827	15	26	,	,	PUNCT
taxlaw-2827	15	27	assaf	assaf	PROPN
taxlaw-2827	15	28	hamdani	hamdani	PROPN
taxlaw-2827	15	29	,	,	PUNCT
taxlaw-2827	15	30	tammy	tammy	PROPN
taxlaw-2827	15	31	harel	harel	PROPN
taxlaw-2827	15	32	-	-	PUNCT
taxlaw-2827	15	33	benshahar	benshahar	PROPN
taxlaw-2827	15	34	,	,	PUNCT
taxlaw-2827	15	35	alon	alon	PROPN
taxlaw-2827	15	36	harel	harel	PROPN
taxlaw-2827	15	37	,	,	PUNCT
taxlaw-2827	15	38	amir	amir	PROPN
taxlaw-2827	15	39	licht	licht	PROPN
taxlaw-2827	15	40	,	,	PUNCT
taxlaw-2827	15	41	adam	adam	PROPN
taxlaw-2827	15	42	hofri	hofri	PROPN
taxlaw-2827	15	43	,	,	PUNCT
taxlaw-2827	15	44	piki	piki	PROPN
taxlaw-2827	15	45	ish	ish	PROPN
taxlaw-2827	15	46	-	-	PUNCT
taxlaw-2827	15	47	shalom	shalom	NOUN
taxlaw-2827	15	48	,	,	PUNCT
taxlaw-2827	15	49	effi	effi	PROPN
taxlaw-2827	15	50	rottman	rottman	NOUN
taxlaw-2827	15	51	,	,	PUNCT
taxlaw-2827	15	52	danya	danya	NOUN
taxlaw-2827	15	53	snyder	snyder	NOUN
taxlaw-2827	15	54	,	,	PUNCT
taxlaw-2827	15	55	eyal	eyal	PROPN
taxlaw-2827	15	56	zamir	zamir	PROPN
taxlaw-2827	15	57	and	and	CCONJ
taxlaw-2827	15	58	members	member	NOUN
taxlaw-2827	15	59	of	of	ADP
taxlaw-2827	15	60	commercial	commercial	ADJ
taxlaw-2827	15	61	law	law	NOUN
taxlaw-2827	15	62	and	and	CCONJ
taxlaw-2827	15	63	legal	legal	ADJ
taxlaw-2827	15	64	&	&	CCONJ
taxlaw-2827	15	65	political	political	ADJ
taxlaw-2827	15	66	theory	theory	NOUN
taxlaw-2827	15	67	workshops	workshop	NOUN
taxlaw-2827	15	68	at	at	ADP
taxlaw-2827	15	69	hebrew	hebrew	ADJ
taxlaw-2827	15	70	university	university	NOUN
taxlaw-2827	15	71	and	and	CCONJ
taxlaw-2827	15	72	tel	tel	PROPN
taxlaw-2827	15	73	-	-	PUNCT
taxlaw-2827	15	74	aviv	aviv	PROPN
taxlaw-2827	15	75	university	university	NOUN
taxlaw-2827	15	76	.	.	PUNCT
taxlaw-2827	16	1	i	i	PRON
taxlaw-2827	16	2	also	also	ADV
taxlaw-2827	16	3	wish	wish	VERB
taxlaw-2827	16	4	to	to	PART
taxlaw-2827	16	5	thank	thank	VERB
taxlaw-2827	16	6	the	the	DET
taxlaw-2827	16	7	barak	barak	PROPN
taxlaw-2827	16	8	center	center	PROPN
taxlaw-2827	16	9	for	for	ADP
taxlaw-2827	16	10	interdisciplinary	interdisciplinary	ADJ
taxlaw-2827	16	11	legal	legal	ADJ
taxlaw-2827	16	12	research	research	NOUN
taxlaw-2827	16	13	for	for	ADP
taxlaw-2827	16	14	the	the	DET
taxlaw-2827	16	15	financial	financial	ADJ
taxlaw-2827	16	16	support	support	NOUN
taxlaw-2827	16	17	of	of	ADP
taxlaw-2827	16	18	this	this	DET
taxlaw-2827	16	19	project	project	NOUN
taxlaw-2827	16	20	.	.	PUNCT
taxlaw-2827	17	1	most	most	ADJ
taxlaw-2827	17	2	of	of	ADP
taxlaw-2827	17	3	all	all	PRON
taxlaw-2827	17	4	i	i	PRON
taxlaw-2827	17	5	wish	wish	VERB
taxlaw-2827	17	6	to	to	PART
taxlaw-2827	17	7	thank	thank	VERB
taxlaw-2827	17	8	sharon	sharon	PROPN
taxlaw-2827	17	9	hanes	hanes	PROPN
taxlaw-2827	17	10	and	and	CCONJ
taxlaw-2827	17	11	ronit	ronit	PROPN
taxlaw-2827	17	12	kedar	kedar	PROPN
taxlaw-2827	17	13	for	for	ADP
taxlaw-2827	17	14	their	their	PRON
taxlaw-2827	17	15	thorough	thorough	ADJ
taxlaw-2827	17	16	reading	reading	NOUN
taxlaw-2827	17	17	and	and	CCONJ
taxlaw-2827	17	18	enlightening	enlightening	ADJ
taxlaw-2827	17	19	comments	comment	NOUN
taxlaw-2827	17	20	,	,	PUNCT
taxlaw-2827	17	21	as	as	ADV
taxlaw-2827	17	22	well	well	ADV
taxlaw-2827	17	23	as	as	ADP
taxlaw-2827	17	24	noga	noga	PROPN
taxlaw-2827	17	25	blickstien	blickstien	PROPN
taxlaw-2827	17	26	and	and	CCONJ
taxlaw-2827	17	27	alex	alex	PROPN
taxlaw-2827	17	28	kaganov	kaganov	PROPN
taxlaw-2827	17	29	for	for	ADP
taxlaw-2827	17	30	their	their	PRON
taxlaw-2827	17	31	invaluable	invaluable	ADJ
taxlaw-2827	17	32	research	research	NOUN
taxlaw-2827	17	33	assistance	assistance	NOUN
taxlaw-2827	17	34	and	and	CCONJ
taxlaw-2827	17	35	their	their	PRON
taxlaw-2827	17	36	willingness	willingness	NOUN
taxlaw-2827	17	37	to	to	PART
taxlaw-2827	17	38	share	share	VERB
taxlaw-2827	17	39	their	their	PRON
taxlaw-2827	17	40	time	time	NOUN
taxlaw-2827	17	41	and	and	CCONJ
taxlaw-2827	17	42	intellect	intellect	NOUN
taxlaw-2827	17	43	in	in	ADP
taxlaw-2827	17	44	promoting	promote	VERB
taxlaw-2827	17	45	this	this	DET
taxlaw-2827	17	46	research	research	NOUN
taxlaw-2827	17	47	project	project	NOUN
taxlaw-2827	17	48	.	.	PUNCT
taxlaw-2827	18	1	2014	2014	NUM
taxlaw-2827	18	2	]	]	PUNCT
taxlaw-2827	18	3	tax	tax	NOUN
taxlaw-2827	18	4	disclosure	disclosure	NOUN
taxlaw-2827	18	5	and	and	CCONJ
taxlaw-2827	18	6	corporate	corporate	ADJ
taxlaw-2827	18	7	political	political	ADJ
taxlaw-2827	18	8	agency	agency	NOUN
taxlaw-2827	18	9	87	87	NUM
taxlaw-2827	18	10	i.	i.	NOUN
taxlaw-2827	18	11	introduction	introduction	NOUN
taxlaw-2827	18	12	......................................................................................................	......................................................................................................	PROPN
taxlaw-2827	19	1	88	88	NUM
taxlaw-2827	19	2	ii	ii	NOUN
taxlaw-2827	19	3	.	.	PUNCT
taxlaw-2827	20	1	corporate	corporate	ADJ
taxlaw-2827	20	2	social	social	ADJ
taxlaw-2827	20	3	responsibility	responsibility	NOUN
taxlaw-2827	20	4	in	in	ADP
taxlaw-2827	20	5	context	context	NOUN
taxlaw-2827	20	6	...................................	...................................	PUNCT
taxlaw-2827	21	1	90	90	NUM
taxlaw-2827	21	2	a.	a.	NOUN
taxlaw-2827	21	3	corporate	corporate	ADJ
taxlaw-2827	21	4	social	social	ADJ
taxlaw-2827	21	5	responsibility	responsibility	NOUN
taxlaw-2827	21	6	in	in	ADP
taxlaw-2827	21	7	context	context	NOUN
taxlaw-2827	21	8	.........................................................	.........................................................	PROPN
taxlaw-2827	22	1	91	91	NUM
taxlaw-2827	22	2	b.	b.	NOUN
taxlaw-2827	22	3	the	the	DET
taxlaw-2827	22	4	three	three	NUM
taxlaw-2827	22	5	undisputable	undisputable	ADJ
taxlaw-2827	22	6	cornerstones	cornerstone	NOUN
taxlaw-2827	22	7	of	of	ADP
taxlaw-2827	22	8	the	the	DET
taxlaw-2827	22	9	csr	csr	NOUN
taxlaw-2827	22	10	critique	critique	NOUN
taxlaw-2827	22	11	................................	................................	PUNCT
taxlaw-2827	22	12	92	92	NUM
taxlaw-2827	22	13	iii	iii	NOUN
taxlaw-2827	22	14	.	.	PUNCT
taxlaw-2827	23	1	political	political	ADJ
taxlaw-2827	23	2	concerns	concern	NOUN
taxlaw-2827	23	3	over	over	ADP
taxlaw-2827	23	4	rational	rational	ADJ
taxlaw-2827	23	5	apathy	apathy	NOUN
taxlaw-2827	23	6	.......................................	.......................................	PUNCT
taxlaw-2827	23	7	96	96	NUM
taxlaw-2827	23	8	a.	a.	NOUN
taxlaw-2827	23	9	the	the	DET
taxlaw-2827	23	10	political	political	ADJ
taxlaw-2827	23	11	costs	cost	NOUN
taxlaw-2827	23	12	of	of	ADP
taxlaw-2827	23	13	rational	rational	ADJ
taxlaw-2827	23	14	ignorance	ignorance	NOUN
taxlaw-2827	23	15	...........................................................	...........................................................	PUNCT
taxlaw-2827	23	16	96	96	NUM
taxlaw-2827	23	17	b.	b.	PROPN
taxlaw-2827	23	18	disclosure	disclosure	PROPN
taxlaw-2827	23	19	:	:	PUNCT
taxlaw-2827	23	20	a	a	DET
taxlaw-2827	23	21	remedy	remedy	NOUN
taxlaw-2827	23	22	?	?	PUNCT
taxlaw-2827	23	23	.....................................................................................	.....................................................................................	PUNCT
taxlaw-2827	24	1	101	101	NUM
taxlaw-2827	24	2	c.	c.	NOUN
taxlaw-2827	24	3	assessment	assessment	NOUN
taxlaw-2827	24	4	of	of	ADP
taxlaw-2827	24	5	the	the	DET
taxlaw-2827	24	6	proposal	proposal	NOUN
taxlaw-2827	24	7	...............................................................................	...............................................................................	PUNCT
taxlaw-2827	24	8	104	104	NUM
taxlaw-2827	24	9	iv	iv	NOUN
taxlaw-2827	24	10	.	.	PUNCT
taxlaw-2827	25	1	the	the	DET
taxlaw-2827	25	2	case	case	NOUN
taxlaw-2827	25	3	for	for	ADP
taxlaw-2827	25	4	tax	tax	NOUN
taxlaw-2827	25	5	disclosure	disclosure	NOUN
taxlaw-2827	25	6	...................................................................	...................................................................	PUNCT
taxlaw-2827	25	7	108	108	NUM
taxlaw-2827	25	8	a.	a.	NOUN
taxlaw-2827	25	9	corporate	corporate	ADJ
taxlaw-2827	25	10	tax	tax	NOUN
taxlaw-2827	25	11	planning	planning	NOUN
taxlaw-2827	25	12	:	:	PUNCT
taxlaw-2827	25	13	a	a	DET
taxlaw-2827	25	14	clear	clear	ADJ
taxlaw-2827	25	15	case	case	NOUN
taxlaw-2827	25	16	of	of	ADP
taxlaw-2827	25	17	political	political	ADJ
taxlaw-2827	25	18	agency	agency	NOUN
taxlaw-2827	25	19	deficit	deficit	NOUN
taxlaw-2827	25	20	..................	..................	PUNCT
taxlaw-2827	25	21	108	108	NUM
taxlaw-2827	25	22	b.	b.	PROPN
taxlaw-2827	25	23	tax	tax	NOUN
taxlaw-2827	25	24	disclosure	disclosure	NOUN
taxlaw-2827	25	25	:	:	PUNCT
taxlaw-2827	25	26	from	from	ADP
taxlaw-2827	25	27	theory	theory	NOUN
taxlaw-2827	25	28	to	to	PART
taxlaw-2827	25	29	practice	practice	VERB
taxlaw-2827	25	30	..........................................................	..........................................................	PUNCT
taxlaw-2827	25	31	111	111	NUM
taxlaw-2827	25	32	c.	c.	NOUN
taxlaw-2827	25	33	the	the	DET
taxlaw-2827	25	34	open	open	ADJ
taxlaw-2827	25	35	debate	debate	NOUN
taxlaw-2827	25	36	about	about	ADP
taxlaw-2827	25	37	apple	apple	NOUN
taxlaw-2827	25	38	’s	’s	PART
taxlaw-2827	25	39	stateless	stateless	NOUN
taxlaw-2827	25	40	(	(	PUNCT
taxlaw-2827	25	41	and	and	CCONJ
taxlaw-2827	25	42	tax	tax	NOUN
taxlaw-2827	25	43	-	-	PUNCT
taxlaw-2827	25	44	less	less	ADJ
taxlaw-2827	25	45	)	)	PUNCT
taxlaw-2827	25	46	subsidiaries	subsidiary	NOUN
taxlaw-2827	25	47	...........	...........	PUNCT
taxlaw-2827	25	48	113	113	NUM
taxlaw-2827	25	49	v.	v.	ADP
taxlaw-2827	25	50	conclusions	conclusion	NOUN
taxlaw-2827	25	51	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2827	26	1	116	116	NUM
taxlaw-2827	26	2	88	88	NUM
taxlaw-2827	26	3	columbia	columbia	PROPN
taxlaw-2827	26	4	journal	journal	NOUN
taxlaw-2827	26	5	of	of	ADP
taxlaw-2827	26	6	tax	tax	NOUN
taxlaw-2827	26	7	law	law	NOUN
taxlaw-2827	26	8	[	[	X
taxlaw-2827	26	9	vol.6:86	vol.6:86	NOUN
taxlaw-2827	26	10	“	"	PUNCT
taxlaw-2827	26	11	apple	apple	NOUN
taxlaw-2827	26	12	carefully	carefully	ADV
taxlaw-2827	26	13	manages	manage	VERB
taxlaw-2827	26	14	its	its	PRON
taxlaw-2827	26	15	foreign	foreign	ADJ
taxlaw-2827	26	16	cash	cash	NOUN
taxlaw-2827	26	17	holdings	holding	NOUN
taxlaw-2827	26	18	to	to	PART
taxlaw-2827	26	19	support	support	VERB
taxlaw-2827	26	20	its	its	PRON
taxlaw-2827	26	21	overseas	overseas	ADJ
taxlaw-2827	26	22	operations	operation	NOUN
taxlaw-2827	26	23	in	in	ADP
taxlaw-2827	26	24	the	the	DET
taxlaw-2827	26	25	best	good	ADJ
taxlaw-2827	26	26	interests	interest	NOUN
taxlaw-2827	26	27	of	of	ADP
taxlaw-2827	26	28	its	its	PRON
taxlaw-2827	26	29	shareholders	shareholder	NOUN
taxlaw-2827	26	30	.	.	PUNCT
taxlaw-2827	26	31	.	.	PUNCT
taxlaw-2827	26	32	.	.	PUNCT
taxlaw-2827	27	1	apple	apple	PROPN
taxlaw-2827	27	2	serves	serve	VERB
taxlaw-2827	27	3	its	its	PRON
taxlaw-2827	27	4	shareholders	shareholder	NOUN
taxlaw-2827	27	5	by	by	ADP
taxlaw-2827	27	6	keeping	keep	VERB
taxlaw-2827	27	7	these	these	DET
taxlaw-2827	27	8	funds	fund	NOUN
taxlaw-2827	27	9	overseas	overseas	ADV
taxlaw-2827	27	10	”	"	PUNCT
taxlaw-2827	27	11	(	(	PUNCT
taxlaw-2827	27	12	apple	apple	NOUN
taxlaw-2827	27	13	’s	’s	PART
taxlaw-2827	27	14	senate	senate	PROPN
taxlaw-2827	27	15	submission	submission	PROPN
taxlaw-2827	27	16	)	)	PUNCT
taxlaw-2827	27	17	1	1	NUM
taxlaw-2827	28	1	“	"	PUNCT
taxlaw-2827	28	2	there	there	PRON
taxlaw-2827	28	3	’s	’	VERB
taxlaw-2827	28	4	something	something	PRON
taxlaw-2827	28	5	fundamentally	fundamentally	ADV
taxlaw-2827	28	6	wrong	wrong	ADJ
taxlaw-2827	28	7	when	when	SCONJ
taxlaw-2827	28	8	the	the	DET
taxlaw-2827	28	9	wealthiest	wealthy	ADJ
taxlaw-2827	28	10	company	company	NOUN
taxlaw-2827	28	11	in	in	ADP
taxlaw-2827	28	12	america	america	PROPN
taxlaw-2827	28	13	pays	pay	VERB
taxlaw-2827	28	14	12.6	12.6	NUM
taxlaw-2827	28	15	%	%	NOUN
taxlaw-2827	28	16	in	in	ADP
taxlaw-2827	28	17	taxes	taxis	NOUN
taxlaw-2827	28	18	,	,	PUNCT
taxlaw-2827	28	19	while	while	SCONJ
taxlaw-2827	28	20	[	[	X
taxlaw-2827	28	21	many	many	ADJ
taxlaw-2827	28	22	small	small	ADJ
taxlaw-2827	28	23	businesses	business	NOUN
taxlaw-2827	28	24	]	]	PUNCT
taxlaw-2827	28	25	.	.	PUNCT
taxlaw-2827	28	26	.	.	PUNCT
taxlaw-2827	29	1	.	.	PUNCT
taxlaw-2827	30	1	pay	pay	VERB
taxlaw-2827	30	2	a	a	DET
taxlaw-2827	30	3	rate	rate	NOUN
taxlaw-2827	30	4	nearly	nearly	ADV
taxlaw-2827	30	5	three	three	NUM
taxlaw-2827	30	6	times	time	NOUN
taxlaw-2827	30	7	higher	high	ADJ
taxlaw-2827	30	8	.	.	PUNCT
taxlaw-2827	31	1	and	and	CCONJ
taxlaw-2827	31	2	it	it	PRON
taxlaw-2827	31	3	’s	’	VERB
taxlaw-2827	31	4	not	not	PART
taxlaw-2827	31	5	just	just	ADV
taxlaw-2827	31	6	savvy	savvy	ADJ
taxlaw-2827	31	7	accounting	accounting	NOUN
taxlaw-2827	31	8	or	or	CCONJ
taxlaw-2827	31	9	a	a	DET
taxlaw-2827	31	10	strategic	strategic	ADJ
taxlaw-2827	31	11	maneuver	maneuver	NOUN
taxlaw-2827	31	12	—	—	PUNCT
taxlaw-2827	31	13	apple	apple	NOUN
taxlaw-2827	31	14	’s	’s	PART
taxlaw-2827	31	15	tax	tax	NOUN
taxlaw-2827	31	16	avoidance	avoidance	NOUN
taxlaw-2827	31	17	has	have	VERB
taxlaw-2827	31	18	a	a	DET
taxlaw-2827	31	19	profoundly	profoundly	ADV
taxlaw-2827	31	20	damaging	damaging	ADJ
taxlaw-2827	31	21	effect	effect	NOUN
taxlaw-2827	31	22	on	on	ADP
taxlaw-2827	31	23	our	our	PRON
taxlaw-2827	31	24	whole	whole	ADJ
taxlaw-2827	31	25	country	country	NOUN
taxlaw-2827	31	26	”	"	PUNCT
taxlaw-2827	31	27	(	(	PUNCT
taxlaw-2827	31	28	letter	letter	NOUN
taxlaw-2827	31	29	from	from	ADP
taxlaw-2827	31	30	a	a	DET
taxlaw-2827	31	31	disgruntled	disgruntled	ADJ
taxlaw-2827	31	32	shareholder	shareholder	NOUN
taxlaw-2827	31	33	)	)	PUNCT
taxlaw-2827	31	34	2	2	NUM
taxlaw-2827	31	35	i.	i.	NOUN
taxlaw-2827	31	36	introduction	introduction	NOUN
taxlaw-2827	31	37	a	a	DET
taxlaw-2827	31	38	corporation	corporation	NOUN
taxlaw-2827	31	39	’s	’s	PART
taxlaw-2827	31	40	value	value	NOUN
taxlaw-2827	31	41	to	to	ADP
taxlaw-2827	31	42	society	society	NOUN
taxlaw-2827	31	43	can	can	AUX
taxlaw-2827	31	44	be	be	AUX
taxlaw-2827	31	45	judged	judge	VERB
taxlaw-2827	31	46	not	not	PART
taxlaw-2827	31	47	only	only	ADV
taxlaw-2827	31	48	by	by	ADP
taxlaw-2827	31	49	what	what	PRON
taxlaw-2827	31	50	it	it	PRON
taxlaw-2827	31	51	gives	give	VERB
taxlaw-2827	31	52	,	,	PUNCT
taxlaw-2827	31	53	but	but	CCONJ
taxlaw-2827	31	54	also	also	ADV
taxlaw-2827	31	55	by	by	ADP
taxlaw-2827	31	56	what	what	PRON
taxlaw-2827	31	57	it	it	PRON
taxlaw-2827	31	58	chooses	choose	VERB
taxlaw-2827	31	59	to	to	PART
taxlaw-2827	31	60	withhold	withhold	VERB
taxlaw-2827	31	61	.	.	PUNCT
taxlaw-2827	32	1	nowhere	nowhere	ADV
taxlaw-2827	32	2	is	be	AUX
taxlaw-2827	32	3	this	this	PRON
taxlaw-2827	32	4	more	more	ADV
taxlaw-2827	32	5	evident	evident	ADJ
taxlaw-2827	32	6	than	than	ADP
taxlaw-2827	32	7	corporate	corporate	ADJ
taxlaw-2827	32	8	tax	tax	NOUN
taxlaw-2827	32	9	policies	policy	NOUN
taxlaw-2827	32	10	.	.	PUNCT
taxlaw-2827	33	1	3	3	NUM
taxlaw-2827	33	2	this	this	DET
taxlaw-2827	33	3	article	article	NOUN
taxlaw-2827	33	4	advances	advance	VERB
taxlaw-2827	33	5	this	this	DET
taxlaw-2827	33	6	observation	observation	NOUN
taxlaw-2827	33	7	by	by	ADP
taxlaw-2827	33	8	focusing	focus	VERB
taxlaw-2827	33	9	on	on	ADP
taxlaw-2827	33	10	the	the	DET
taxlaw-2827	33	11	idea	idea	NOUN
taxlaw-2827	33	12	of	of	ADP
taxlaw-2827	33	13	greater	great	ADJ
taxlaw-2827	33	14	corporate	corporate	ADJ
taxlaw-2827	33	15	tax	tax	NOUN
taxlaw-2827	33	16	disclosure	disclosure	NOUN
taxlaw-2827	33	17	.	.	PUNCT
taxlaw-2827	34	1	it	it	PRON
taxlaw-2827	34	2	ties	tie	VERB
taxlaw-2827	34	3	together	together	ADV
taxlaw-2827	34	4	two	two	NUM
taxlaw-2827	34	5	,	,	PUNCT
taxlaw-2827	34	6	seemingly	seemingly	ADV
taxlaw-2827	34	7	distinct	distinct	ADJ
taxlaw-2827	34	8	,	,	PUNCT
taxlaw-2827	34	9	topics	topic	NOUN
taxlaw-2827	34	10	that	that	PRON
taxlaw-2827	34	11	have	have	AUX
taxlaw-2827	34	12	attracted	attract	VERB
taxlaw-2827	34	13	considerable	considerable	ADJ
taxlaw-2827	34	14	academic	academic	ADJ
taxlaw-2827	34	15	interest	interest	NOUN
taxlaw-2827	34	16	in	in	ADP
taxlaw-2827	34	17	recent	recent	ADJ
taxlaw-2827	34	18	years	year	NOUN
taxlaw-2827	34	19	:	:	PUNCT
taxlaw-2827	34	20	public	public	ADJ
taxlaw-2827	34	21	finance	finance	NOUN
taxlaw-2827	34	22	interest	interest	NOUN
taxlaw-2827	34	23	on	on	ADP
taxlaw-2827	34	24	the	the	DET
taxlaw-2827	34	25	impact	impact	NOUN
taxlaw-2827	34	26	of	of	ADP
taxlaw-2827	34	27	mandatory	mandatory	ADJ
taxlaw-2827	34	28	tax	tax	NOUN
taxlaw-2827	34	29	disclosure	disclosure	NOUN
taxlaw-2827	34	30	on	on	ADP
taxlaw-2827	34	31	tax	tax	NOUN
taxlaw-2827	34	32	evasion	evasion	NOUN
taxlaw-2827	34	33	and	and	CCONJ
taxlaw-2827	34	34	avoidance	avoidance	NOUN
taxlaw-2827	34	35	activities	activity	NOUN
taxlaw-2827	34	36	,	,	PUNCT
taxlaw-2827	34	37	4	4	NUM
taxlaw-2827	34	38	and	and	CCONJ
taxlaw-2827	34	39	business	business	NOUN
taxlaw-2827	34	40	-	-	PUNCT
taxlaw-2827	34	41	science	science	NOUN
taxlaw-2827	34	42	interest	interest	NOUN
taxlaw-2827	34	43	on	on	ADP
taxlaw-2827	34	44	the	the	DET
taxlaw-2827	34	45	costs	cost	NOUN
taxlaw-2827	34	46	and	and	CCONJ
taxlaw-2827	34	47	opportunities	opportunity	NOUN
taxlaw-2827	34	48	of	of	ADP
taxlaw-2827	34	49	corporate	corporate	ADJ
taxlaw-2827	34	50	social	social	ADJ
taxlaw-2827	34	51	responsibility	responsibility	NOUN
taxlaw-2827	34	52	(	(	PUNCT
taxlaw-2827	34	53	csr	csr	NOUN
taxlaw-2827	34	54	)	)	PUNCT
taxlaw-2827	34	55	.	.	PUNCT
taxlaw-2827	35	1	5	5	NUM
taxlaw-2827	35	2	the	the	DET
taxlaw-2827	35	3	article	article	NOUN
taxlaw-2827	35	4	argues	argue	VERB
taxlaw-2827	35	5	that	that	SCONJ
taxlaw-2827	35	6	behind	behind	ADP
taxlaw-2827	35	7	the	the	DET
taxlaw-2827	35	8	somewhat	somewhat	ADV
taxlaw-2827	35	9	instrumentalist	instrumentalist	ADJ
taxlaw-2827	35	10	view	view	NOUN
taxlaw-2827	35	11	of	of	ADP
taxlaw-2827	35	12	public	public	ADJ
taxlaw-2827	35	13	finance	finance	NOUN
taxlaw-2827	35	14	lies	lie	VERB
taxlaw-2827	35	15	an	an	DET
taxlaw-2827	35	16	underlying	underlying	ADJ
taxlaw-2827	35	17	and	and	CCONJ
taxlaw-2827	35	18	profound	profound	ADJ
taxlaw-2827	35	19	notion	notion	NOUN
taxlaw-2827	35	20	about	about	ADP
taxlaw-2827	35	21	the	the	DET
taxlaw-2827	35	22	role	role	NOUN
taxlaw-2827	35	23	of	of	ADP
taxlaw-2827	35	24	corporate	corporate	ADJ
taxlaw-2827	35	25	power	power	NOUN
taxlaw-2827	35	26	in	in	ADP
taxlaw-2827	35	27	society	society	NOUN
taxlaw-2827	35	28	.	.	PUNCT
taxlaw-2827	36	1	therefore	therefore	ADV
taxlaw-2827	36	2	,	,	PUNCT
taxlaw-2827	36	3	tax	tax	NOUN
taxlaw-2827	36	4	policymakers	policymaker	NOUN
taxlaw-2827	36	5	should	should	AUX
taxlaw-2827	36	6	consider	consider	VERB
taxlaw-2827	36	7	the	the	DET
taxlaw-2827	36	8	potential	potential	ADJ
taxlaw-2827	36	9	impact	impact	NOUN
taxlaw-2827	36	10	and	and	CCONJ
taxlaw-2827	36	11	structure	structure	NOUN
taxlaw-2827	36	12	of	of	ADP
taxlaw-2827	36	13	a	a	DET
taxlaw-2827	36	14	future	future	ADJ
taxlaw-2827	36	15	tax	tax	NOUN
taxlaw-2827	36	16	disclosure	disclosure	NOUN
taxlaw-2827	36	17	regime	regime	NOUN
taxlaw-2827	36	18	as	as	ADP
taxlaw-2827	36	19	part	part	NOUN
taxlaw-2827	36	20	of	of	ADP
taxlaw-2827	36	21	a	a	DET
taxlaw-2827	36	22	broader	broad	ADJ
taxlaw-2827	36	23	goal	goal	NOUN
taxlaw-2827	36	24	—	—	PUNCT
taxlaw-2827	36	25	promoting	promote	VERB
taxlaw-2827	36	26	accountable	accountable	ADJ
taxlaw-2827	36	27	corporate	corporate	ADJ
taxlaw-2827	36	28	conduct	conduct	NOUN
taxlaw-2827	36	29	.	.	PUNCT
taxlaw-2827	37	1	the	the	DET
taxlaw-2827	37	2	need	need	NOUN
taxlaw-2827	37	3	to	to	PART
taxlaw-2827	37	4	promote	promote	VERB
taxlaw-2827	37	5	this	this	DET
taxlaw-2827	37	6	accountability	accountability	NOUN
taxlaw-2827	37	7	arises	arise	VERB
taxlaw-2827	37	8	in	in	ADP
taxlaw-2827	37	9	business	business	NOUN
taxlaw-2827	37	10	decisions	decision	NOUN
taxlaw-2827	37	11	,	,	PUNCT
taxlaw-2827	37	12	like	like	ADP
taxlaw-2827	37	13	tax	tax	NOUN
taxlaw-2827	37	14	planning	planning	NOUN
taxlaw-2827	37	15	,	,	PUNCT
taxlaw-2827	37	16	which	which	PRON
taxlaw-2827	37	17	reflect	reflect	VERB
taxlaw-2827	37	18	certain	certain	ADJ
taxlaw-2827	37	19	inherently	inherently	ADV
taxlaw-2827	37	20	moral	moral	ADJ
taxlaw-2827	37	21	and	and	CCONJ
taxlaw-2827	37	22	political	political	ADJ
taxlaw-2827	37	23	preferences	preference	NOUN
taxlaw-2827	37	24	about	about	ADP
taxlaw-2827	37	25	what	what	PRON
taxlaw-2827	37	26	is	be	AUX
taxlaw-2827	37	27	a	a	DET
taxlaw-2827	37	28	legitimate	legitimate	ADJ
taxlaw-2827	37	29	way	way	NOUN
taxlaw-2827	37	30	to	to	PART
taxlaw-2827	37	31	pursue	pursue	VERB
taxlaw-2827	37	32	profits	profit	NOUN
taxlaw-2827	37	33	.	.	PUNCT
taxlaw-2827	38	1	while	while	SCONJ
taxlaw-2827	38	2	the	the	DET
taxlaw-2827	38	3	need	need	NOUN
taxlaw-2827	38	4	to	to	PART
taxlaw-2827	38	5	limit	limit	VERB
taxlaw-2827	38	6	corporations	corporation	NOUN
taxlaw-2827	38	7	’	'	PUNCT
taxlaw-2827	38	8	political	political	ADJ
taxlaw-2827	38	9	impact	impact	NOUN
taxlaw-2827	38	10	on	on	ADP
taxlaw-2827	38	11	the	the	DET
taxlaw-2827	38	12	electoral	electoral	ADJ
taxlaw-2827	38	13	process	process	NOUN
taxlaw-2827	38	14	has	have	AUX
taxlaw-2827	38	15	attracted	attract	VERB
taxlaw-2827	38	16	considerable	considerable	ADJ
taxlaw-2827	38	17	(	(	PUNCT
taxlaw-2827	38	18	tax	tax	NOUN
taxlaw-2827	38	19	6	6	NUM
taxlaw-2827	38	20	and	and	CCONJ
taxlaw-2827	38	21	non	non	ADJ
taxlaw-2827	38	22	-	-	ADJ
taxlaw-2827	38	23	tax	tax	ADJ
taxlaw-2827	38	24	7	7	NUM
taxlaw-2827	38	25	)	)	PUNCT
taxlaw-2827	38	26	academic	academic	ADJ
taxlaw-2827	38	27	attention	attention	NOUN
taxlaw-2827	38	28	,	,	PUNCT
taxlaw-2827	38	29	the	the	DET
taxlaw-2827	38	30	actions	action	NOUN
taxlaw-2827	38	31	of	of	ADP
taxlaw-2827	38	32	corporations	corporation	NOUN
taxlaw-2827	38	33	1	1	NUM
taxlaw-2827	38	34	testimony	testimony	NOUN
taxlaw-2827	38	35	of	of	ADP
taxlaw-2827	38	36	apple	apple	PROPN
taxlaw-2827	38	37	inc	inc	PROPN
taxlaw-2827	38	38	.	.	PROPN
taxlaw-2827	38	39	,	,	PUNCT
taxlaw-2827	38	40	offshore	offshore	ADJ
taxlaw-2827	38	41	profit	profit	NOUN
taxlaw-2827	38	42	shifting	shift	VERB
taxlaw-2827	38	43	and	and	CCONJ
taxlaw-2827	38	44	the	the	DET
taxlaw-2827	38	45	u.s	u.s	PROPN
taxlaw-2827	38	46	.	.	PROPN
taxlaw-2827	38	47	tax	tax	PROPN
taxlaw-2827	38	48	code	code	PROPN
taxlaw-2827	38	49	—	—	PUNCT
taxlaw-2827	38	50	part	part	NOUN
taxlaw-2827	38	51	2	2	NUM
taxlaw-2827	38	52	(	(	PUNCT
taxlaw-2827	38	53	apple	apple	PROPN
taxlaw-2827	38	54	inc	inc	PROPN
taxlaw-2827	38	55	.	.	PROPN
taxlaw-2827	38	56	):	):	PUNCT
taxlaw-2827	38	57	hearing	hear	VERB
taxlaw-2827	38	58	before	before	ADP
taxlaw-2827	38	59	the	the	DET
taxlaw-2827	38	60	permanent	permanent	ADJ
taxlaw-2827	38	61	subcomm	subcomm	NOUN
taxlaw-2827	38	62	.	.	PUNCT
taxlaw-2827	39	1	on	on	ADP
taxlaw-2827	39	2	investigations	investigation	NOUN
taxlaw-2827	39	3	of	of	ADP
taxlaw-2827	39	4	the	the	DET
taxlaw-2827	39	5	comm	comm	NOUN
taxlaw-2827	39	6	.	.	PUNCT
taxlaw-2827	40	1	on	on	ADP
taxlaw-2827	40	2	homeland	homeland	PROPN
taxlaw-2827	40	3	sec	sec	PROPN
taxlaw-2827	40	4	.	.	PROPN
taxlaw-2827	41	1	and	and	CCONJ
taxlaw-2827	41	2	governmental	governmental	ADJ
taxlaw-2827	41	3	affairs	affair	NOUN
taxlaw-2827	41	4	,	,	PUNCT
taxlaw-2827	41	5	113th	113th	PROPN
taxlaw-2827	41	6	cong	cong	NOUN
taxlaw-2827	41	7	.	.	PROPN
taxlaw-2827	42	1	2	2	NUM
taxlaw-2827	42	2	(	(	PUNCT
taxlaw-2827	43	1	written	write	VERB
taxlaw-2827	43	2	testimony	testimony	NOUN
taxlaw-2827	43	3	of	of	ADP
taxlaw-2827	43	4	timothy	timothy	PROPN
taxlaw-2827	43	5	cook	cook	PROPN
taxlaw-2827	43	6	,	,	PUNCT
taxlaw-2827	43	7	chief	chief	ADJ
taxlaw-2827	43	8	exec	exec	NOUN
taxlaw-2827	43	9	.	.	PUNCT
taxlaw-2827	44	1	officer	officer	NOUN
taxlaw-2827	44	2	,	,	PUNCT
taxlaw-2827	44	3	apple	apple	PROPN
taxlaw-2827	44	4	inc	inc	PROPN
taxlaw-2827	44	5	.	.	PROPN
taxlaw-2827	44	6	)	)	PUNCT
taxlaw-2827	44	7	,	,	PUNCT
taxlaw-2827	44	8	available	available	ADJ
taxlaw-2827	44	9	at	at	ADP
taxlaw-2827	44	10	http://www.hsgac.senate.gov/download/?id=e0a00aaa-f4a1-4fa0-b5b2-563b86a7588a	http://www.hsgac.senate.gov/download/?id=e0a00aaa-f4a1-4fa0-b5b2-563b86a7588a	PROPN
taxlaw-2827	45	1	[	[	X
taxlaw-2827	45	2	hereinafter	hereinafter	NOUN
taxlaw-2827	45	3	“	"	PUNCT
taxlaw-2827	45	4	apple	apple	PROPN
taxlaw-2827	45	5	’s	’s	PART
taxlaw-2827	45	6	testimony	testimony	NOUN
taxlaw-2827	45	7	”	"	PUNCT
taxlaw-2827	45	8	]	]	PUNCT
taxlaw-2827	45	9	.	.	X
taxlaw-2827	45	10	2	2	NUM
taxlaw-2827	45	11	brian	brian	PROPN
taxlaw-2827	45	12	levin	levin	PROPN
taxlaw-2827	45	13	,	,	PUNCT
taxlaw-2827	45	14	op	op	NOUN
taxlaw-2827	45	15	-	-	PUNCT
taxlaw-2827	45	16	ed	ed	NOUN
taxlaw-2827	45	17	,	,	PUNCT
taxlaw-2827	45	18	letter	letter	NOUN
taxlaw-2827	45	19	to	to	ADP
taxlaw-2827	45	20	apple	apple	PROPN
taxlaw-2827	45	21	ceo	ceo	NOUN
taxlaw-2827	45	22	tim	tim	PROPN
taxlaw-2827	45	23	cook	cook	NOUN
taxlaw-2827	45	24	from	from	ADP
taxlaw-2827	45	25	a	a	DET
taxlaw-2827	45	26	disgruntled	disgruntled	ADJ
taxlaw-2827	45	27	shareholder	shareholder	NOUN
taxlaw-2827	45	28	,	,	PUNCT
taxlaw-2827	45	29	huffington	huffington	PROPN
taxlaw-2827	45	30	post	post	PROPN
taxlaw-2827	45	31	,	,	PUNCT
taxlaw-2827	45	32	may	may	AUX
taxlaw-2827	45	33	21	21	NUM
taxlaw-2827	45	34	,	,	PUNCT
taxlaw-2827	45	35	2013	2013	NUM
taxlaw-2827	45	36	,	,	PUNCT
taxlaw-2827	45	37	available	available	ADJ
taxlaw-2827	45	38	at	at	ADP
taxlaw-2827	45	39	http://www.huffingtonpost.com/brian-levin/letter-to-applestim-cook_b_3311215.html	http://www.huffingtonpost.com/brian-levin/letter-to-applestim-cook_b_3311215.html	PROPN
taxlaw-2827	45	40	.	.	PUNCT
taxlaw-2827	45	41	3	3	NUM
taxlaw-2827	45	42	mihir	mihir	PROPN
taxlaw-2827	45	43	a.	a.	PROPN
taxlaw-2827	45	44	desai	desai	PROPN
taxlaw-2827	45	45	&	&	CCONJ
taxlaw-2827	45	46	dhammika	dhammika	PROPN
taxlaw-2827	45	47	dharmapala	dharmapala	PROPN
taxlaw-2827	45	48	,	,	PUNCT
taxlaw-2827	45	49	csr	csr	NOUN
taxlaw-2827	45	50	and	and	CCONJ
taxlaw-2827	45	51	taxation	taxation	NOUN
taxlaw-2827	45	52	:	:	PUNCT
taxlaw-2827	45	53	the	the	DET
taxlaw-2827	45	54	missing	missing	ADJ
taxlaw-2827	45	55	link	link	NOUN
taxlaw-2827	45	56	,	,	PUNCT
taxlaw-2827	45	57	leading	lead	VERB
taxlaw-2827	45	58	perspectives	perspective	NOUN
taxlaw-2827	45	59	,	,	PUNCT
taxlaw-2827	45	60	winter	winter	NOUN
taxlaw-2827	45	61	2006	2006	NUM
taxlaw-2827	45	62	,	,	PUNCT
taxlaw-2827	45	63	at	at	ADP
taxlaw-2827	45	64	4	4	NUM
taxlaw-2827	45	65	(	(	PUNCT
taxlaw-2827	45	66	noting	note	VERB
taxlaw-2827	45	67	that	that	SCONJ
taxlaw-2827	45	68	taxes	taxis	NOUN
taxlaw-2827	45	69	are	be	AUX
taxlaw-2827	45	70	the	the	DET
taxlaw-2827	45	71	most	most	ADV
taxlaw-2827	45	72	visible	visible	ADJ
taxlaw-2827	45	73	and	and	CCONJ
taxlaw-2827	45	74	straightforward	straightforward	ADJ
taxlaw-2827	45	75	contribution	contribution	NOUN
taxlaw-2827	45	76	that	that	PRON
taxlaw-2827	45	77	corporations	corporation	NOUN
taxlaw-2827	45	78	make	make	VERB
taxlaw-2827	45	79	to	to	ADP
taxlaw-2827	45	80	non	non	ADJ
taxlaw-2827	45	81	-	-	NOUN
taxlaw-2827	45	82	shareholders	shareholder	NOUN
taxlaw-2827	45	83	and	and	CCONJ
taxlaw-2827	45	84	non	non	NOUN
taxlaw-2827	45	85	-	-	NOUN
taxlaw-2827	45	86	employees	employee	NOUN
taxlaw-2827	45	87	)	)	PUNCT
taxlaw-2827	45	88	.	.	PUNCT
taxlaw-2827	46	1	4	4	NUM
taxlaw-2827	46	2	see	see	VERB
taxlaw-2827	46	3	discussion	discussion	NOUN
taxlaw-2827	46	4	infra	infra	NOUN
taxlaw-2827	46	5	part	part	NOUN
taxlaw-2827	46	6	iii.b	iii.b	X
taxlaw-2827	46	7	.	.	NOUN
taxlaw-2827	46	8	5	5	NUM
taxlaw-2827	46	9	see	see	VERB
taxlaw-2827	46	10	discussion	discussion	NOUN
taxlaw-2827	46	11	infra	infra	NOUN
taxlaw-2827	46	12	part	part	NOUN
taxlaw-2827	46	13	i.	i.	NOUN
taxlaw-2827	46	14	6	6	NUM
taxlaw-2827	46	15	i.r.c	i.r.c	NOUN
taxlaw-2827	46	16	.	.	PUNCT
taxlaw-2827	47	1	§	§	PROPN
taxlaw-2827	47	2	501(c)(3	501(c)(3	NOUN
taxlaw-2827	47	3	)	)	PUNCT
taxlaw-2827	47	4	denies	deny	VERB
taxlaw-2827	47	5	the	the	DET
taxlaw-2827	47	6	tax	tax	NOUN
taxlaw-2827	47	7	exemption	exemption	NOUN
taxlaw-2827	47	8	for	for	ADP
taxlaw-2827	47	9	npos	npos	NOUN
taxlaw-2827	47	10	;	;	PUNCT
taxlaw-2827	47	11	i.r.c	i.r.c	NOUN
taxlaw-2827	47	12	.	.	PUNCT
taxlaw-2827	48	1	§	§	PROPN
taxlaw-2827	48	2	501(c)(4	501(c)(4	NUM
taxlaw-2827	48	3	)	)	PUNCT
taxlaw-2827	48	4	denies	deny	VERB
taxlaw-2827	48	5	charitable	charitable	ADJ
taxlaw-2827	48	6	relief	relief	NOUN
taxlaw-2827	48	7	from	from	ADP
taxlaw-2827	48	8	contributions	contribution	NOUN
taxlaw-2827	48	9	made	make	VERB
taxlaw-2827	48	10	to	to	ADP
taxlaw-2827	48	11	tax	tax	NOUN
taxlaw-2827	48	12	-	-	PUNCT
taxlaw-2827	48	13	exempt	exempt	ADJ
taxlaw-2827	48	14	social	social	ADJ
taxlaw-2827	48	15	welfare	welfare	NOUN
taxlaw-2827	48	16	organizations	organization	NOUN
taxlaw-2827	48	17	that	that	PRON
taxlaw-2827	48	18	are	be	AUX
taxlaw-2827	48	19	allowed	allow	VERB
taxlaw-2827	48	20	to	to	PART
taxlaw-2827	48	21	lobby	lobby	VERB
taxlaw-2827	48	22	.	.	PUNCT
taxlaw-2827	49	1	see	see	VERB
taxlaw-2827	49	2	also	also	ADV
taxlaw-2827	49	3	steffen	steffen	PROPN
taxlaw-2827	49	4	n.	n.	PROPN
taxlaw-2827	49	5	johnson	johnson	PROPN
taxlaw-2827	49	6	,	,	PUNCT
taxlaw-2827	49	7	of	of	ADP
taxlaw-2827	49	8	politics	politic	NOUN
taxlaw-2827	49	9	and	and	CCONJ
taxlaw-2827	49	10	pulpits	pulpit	NOUN
taxlaw-2827	49	11	:	:	PUNCT
taxlaw-2827	49	12	a	a	DET
taxlaw-2827	49	13	first	first	ADJ
taxlaw-2827	49	14	amendment	amendment	NOUN
taxlaw-2827	49	15	analysis	analysis	NOUN
taxlaw-2827	49	16	of	of	ADP
taxlaw-2827	49	17	irs	irs	PROPN
taxlaw-2827	49	18	restrictions	restriction	NOUN
taxlaw-2827	49	19	on	on	ADP
taxlaw-2827	49	20	the	the	DET
taxlaw-2827	49	21	political	political	ADJ
taxlaw-2827	49	22	activities	activity	NOUN
taxlaw-2827	49	23	of	of	ADP
taxlaw-2827	49	24	religious	religious	ADJ
taxlaw-2827	49	25	organizations	organization	NOUN
taxlaw-2827	49	26	,	,	PUNCT
taxlaw-2827	49	27	42	42	NUM
taxlaw-2827	49	28	b.c	b.c	PROPN
taxlaw-2827	49	29	.	.	PROPN
taxlaw-2827	49	30	l.	l.	PROPN
taxlaw-2827	49	31	rev	rev	VERB
taxlaw-2827	49	32	875	875	NUM
taxlaw-2827	49	33	,	,	PUNCT
taxlaw-2827	49	34	878–80	878–80	PROPN
taxlaw-2827	49	35	(	(	PUNCT
taxlaw-2827	49	36	2001	2001	NUM
taxlaw-2827	49	37	)	)	PUNCT
taxlaw-2827	49	38	;	;	PUNCT
taxlaw-2827	49	39	meghan	meghan	PROPN
taxlaw-2827	49	40	j.	j.	PROPN
taxlaw-2827	49	41	ryan	ryan	PROPN
taxlaw-2827	49	42	,	,	PUNCT
taxlaw-2827	49	43	can	can	AUX
taxlaw-2827	49	44	the	the	DET
taxlaw-2827	49	45	irs	irs	PROPN
taxlaw-2827	49	46	silence	silence	VERB
taxlaw-2827	49	47	religious	religious	ADJ
taxlaw-2827	49	48	organizations	organization	NOUN
taxlaw-2827	49	49	?	?	PUNCT
taxlaw-2827	49	50	,	,	PUNCT
taxlaw-2827	49	51	40	40	NUM
taxlaw-2827	49	52	ind	ind	NOUN
taxlaw-2827	49	53	.	.	PUNCT
taxlaw-2827	50	1	l.	l.	PROPN
taxlaw-2827	50	2	rev	rev	PROPN
taxlaw-2827	50	3	.	.	PROPN
taxlaw-2827	50	4	73	73	NUM
taxlaw-2827	50	5	,	,	PUNCT
taxlaw-2827	50	6	79–80	79–80	NUM
taxlaw-2827	50	7	(	(	PUNCT
taxlaw-2827	50	8	2007	2007	NUM
taxlaw-2827	50	9	)	)	PUNCT
taxlaw-2827	50	10	;	;	PUNCT
taxlaw-2827	50	11	allan	allan	PROPN
taxlaw-2827	50	12	j.	j.	PROPN
taxlaw-2827	50	13	samansky	samansky	PROPN
taxlaw-2827	50	14	,	,	PUNCT
taxlaw-2827	50	15	tax	tax	NOUN
taxlaw-2827	50	16	consequences	consequence	NOUN
taxlaw-2827	50	17	when	when	SCONJ
taxlaw-2827	50	18	churches	church	NOUN
taxlaw-2827	50	19	participate	participate	VERB
taxlaw-2827	50	20	in	in	ADP
taxlaw-2827	50	21	political	political	ADJ
taxlaw-2827	50	22	campaigns	campaign	NOUN
taxlaw-2827	50	23	,	,	PUNCT
taxlaw-2827	50	24	5	5	NUM
taxlaw-2827	50	25	geo	geo	PROPN
taxlaw-2827	50	26	.	.	PROPN
taxlaw-2827	50	27	j.l	j.l	PROPN
taxlaw-2827	50	28	.	.	PROPN
taxlaw-2827	50	29	&	&	CCONJ
taxlaw-2827	50	30	pub	pub	PROPN
taxlaw-2827	50	31	.	.	PUNCT
taxlaw-2827	50	32	pol’y	pol’y	NOUN
taxlaw-2827	50	33	145	145	NUM
taxlaw-2827	50	34	,	,	PUNCT
taxlaw-2827	50	35	156–59	156–59	PROPN
taxlaw-2827	50	36	(	(	PUNCT
taxlaw-2827	50	37	2007	2007	NUM
taxlaw-2827	50	38	)	)	PUNCT
taxlaw-2827	50	39	.	.	PUNCT
taxlaw-2827	51	1	7	7	NUM
taxlaw-2827	51	2	the	the	DET
taxlaw-2827	51	3	supreme	supreme	PROPN
taxlaw-2827	51	4	court	court	PROPN
taxlaw-2827	51	5	's	's	PART
taxlaw-2827	51	6	decision	decision	NOUN
taxlaw-2827	51	7	in	in	ADP
taxlaw-2827	51	8	citizens	citizen	NOUN
taxlaw-2827	51	9	united	unite	VERB
taxlaw-2827	51	10	placed	place	VERB
taxlaw-2827	51	11	the	the	DET
taxlaw-2827	51	12	controversy	controversy	NOUN
taxlaw-2827	51	13	over	over	ADP
taxlaw-2827	51	14	the	the	DET
taxlaw-2827	51	15	political	political	ADJ
taxlaw-2827	51	16	identity	identity	NOUN
taxlaw-2827	51	17	of	of	ADP
taxlaw-2827	51	18	corporations	corporation	NOUN
taxlaw-2827	51	19	at	at	ADP
taxlaw-2827	51	20	the	the	DET
taxlaw-2827	51	21	center	center	NOUN
taxlaw-2827	51	22	of	of	ADP
taxlaw-2827	51	23	the	the	DET
taxlaw-2827	51	24	debate	debate	NOUN
taxlaw-2827	51	25	about	about	ADP
taxlaw-2827	51	26	the	the	DET
taxlaw-2827	51	27	role	role	NOUN
taxlaw-2827	51	28	of	of	ADP
taxlaw-2827	51	29	corporate	corporate	ADJ
taxlaw-2827	51	30	money	money	NOUN
taxlaw-2827	51	31	in	in	ADP
taxlaw-2827	51	32	democratic	democratic	ADJ
taxlaw-2827	51	33	elections	election	NOUN
taxlaw-2827	51	34	.	.	PUNCT
taxlaw-2827	52	1	see	see	VERB
taxlaw-2827	52	2	2014	2014	NUM
taxlaw-2827	52	3	]	]	PUNCT
taxlaw-2827	52	4	tax	tax	NOUN
taxlaw-2827	52	5	disclosure	disclosure	NOUN
taxlaw-2827	52	6	and	and	CCONJ
taxlaw-2827	52	7	corporate	corporate	ADJ
taxlaw-2827	52	8	political	political	ADJ
taxlaw-2827	52	9	agency	agency	NOUN
taxlaw-2827	52	10	89	89	NUM
taxlaw-2827	52	11	inevitably	inevitably	ADV
taxlaw-2827	52	12	have	have	VERB
taxlaw-2827	52	13	a	a	DET
taxlaw-2827	52	14	substantial	substantial	ADJ
taxlaw-2827	52	15	political	political	ADJ
taxlaw-2827	52	16	impact	impact	NOUN
taxlaw-2827	52	17	on	on	ADP
taxlaw-2827	52	18	a	a	DET
taxlaw-2827	52	19	wide	wide	ADJ
taxlaw-2827	52	20	range	range	NOUN
taxlaw-2827	52	21	of	of	ADP
taxlaw-2827	52	22	issues	issue	NOUN
taxlaw-2827	52	23	,	,	PUNCT
taxlaw-2827	52	24	which	which	PRON
taxlaw-2827	52	25	may	may	AUX
taxlaw-2827	52	26	not	not	PART
taxlaw-2827	52	27	be	be	AUX
taxlaw-2827	52	28	directly	directly	ADV
taxlaw-2827	52	29	related	relate	VERB
taxlaw-2827	52	30	to	to	ADP
taxlaw-2827	52	31	elections	election	NOUN
taxlaw-2827	52	32	.	.	PUNCT
taxlaw-2827	53	1	there	there	PRON
taxlaw-2827	53	2	is	be	VERB
taxlaw-2827	53	3	no	no	DET
taxlaw-2827	53	4	one	one	NUM
taxlaw-2827	53	5	“	"	PUNCT
taxlaw-2827	53	6	right	right	ADJ
taxlaw-2827	53	7	”	"	PUNCT
taxlaw-2827	53	8	way	way	NOUN
taxlaw-2827	53	9	for	for	ADP
taxlaw-2827	53	10	doing	do	VERB
taxlaw-2827	53	11	business	business	NOUN
taxlaw-2827	53	12	,	,	PUNCT
taxlaw-2827	53	13	and	and	CCONJ
taxlaw-2827	53	14	the	the	DET
taxlaw-2827	53	15	decision	decision	NOUN
taxlaw-2827	53	16	to	to	PART
taxlaw-2827	53	17	pursue	pursue	VERB
taxlaw-2827	53	18	one	one	NUM
taxlaw-2827	53	19	avenue	avenue	NOUN
taxlaw-2827	53	20	over	over	ADP
taxlaw-2827	53	21	another	another	PRON
taxlaw-2827	53	22	can	can	AUX
taxlaw-2827	53	23	not	not	PART
taxlaw-2827	53	24	be	be	AUX
taxlaw-2827	53	25	separated	separate	VERB
taxlaw-2827	53	26	from	from	ADP
taxlaw-2827	53	27	moral	moral	ADJ
taxlaw-2827	53	28	,	,	PUNCT
taxlaw-2827	53	29	ideological	ideological	ADJ
taxlaw-2827	53	30	,	,	PUNCT
taxlaw-2827	53	31	and	and	CCONJ
taxlaw-2827	53	32	political	political	ADJ
taxlaw-2827	53	33	preferences	preference	NOUN
taxlaw-2827	53	34	.	.	PUNCT
taxlaw-2827	54	1	8	8	NUM
taxlaw-2827	54	2	hence	hence	ADV
taxlaw-2827	54	3	,	,	PUNCT
taxlaw-2827	54	4	since	since	SCONJ
taxlaw-2827	54	5	corporations	corporation	NOUN
taxlaw-2827	54	6	play	play	VERB
taxlaw-2827	54	7	an	an	DET
taxlaw-2827	54	8	important	important	ADJ
taxlaw-2827	54	9	role	role	NOUN
taxlaw-2827	54	10	in	in	ADP
taxlaw-2827	54	11	the	the	DET
taxlaw-2827	54	12	modern	modern	ADJ
taxlaw-2827	54	13	economy	economy	NOUN
taxlaw-2827	54	14	,	,	PUNCT
taxlaw-2827	54	15	the	the	DET
taxlaw-2827	54	16	notion	notion	NOUN
taxlaw-2827	54	17	that	that	SCONJ
taxlaw-2827	54	18	they	they	PRON
taxlaw-2827	54	19	do	do	AUX
taxlaw-2827	54	20	not	not	PART
taxlaw-2827	54	21	or	or	CCONJ
taxlaw-2827	54	22	should	should	AUX
taxlaw-2827	54	23	not	not	PART
taxlaw-2827	54	24	have	have	VERB
taxlaw-2827	54	25	a	a	DET
taxlaw-2827	54	26	political	political	ADJ
taxlaw-2827	54	27	impact	impact	NOUN
taxlaw-2827	54	28	is	be	AUX
taxlaw-2827	54	29	utterly	utterly	ADV
taxlaw-2827	54	30	unrealistic	unrealistic	ADJ
taxlaw-2827	54	31	.	.	PUNCT
taxlaw-2827	55	1	tim	tim	PROPN
taxlaw-2827	55	2	cook	cook	PROPN
taxlaw-2827	55	3	’s	’s	PART
taxlaw-2827	55	4	well	well	ADV
taxlaw-2827	55	5	-	-	PUNCT
taxlaw-2827	55	6	publicized	publicize	VERB
taxlaw-2827	55	7	senate	senate	NOUN
taxlaw-2827	55	8	testimony	testimony	NOUN
taxlaw-2827	55	9	about	about	ADP
taxlaw-2827	55	10	apple	apple	NOUN
taxlaw-2827	55	11	’s	’s	PART
taxlaw-2827	55	12	tax	tax	NOUN
taxlaw-2827	55	13	planning	planning	NOUN
taxlaw-2827	55	14	strategies	strategy	NOUN
taxlaw-2827	55	15	offers	offer	VERB
taxlaw-2827	55	16	a	a	DET
taxlaw-2827	55	17	good	good	ADJ
taxlaw-2827	55	18	example	example	NOUN
taxlaw-2827	55	19	of	of	ADP
taxlaw-2827	55	20	this	this	DET
taxlaw-2827	55	21	difficulty	difficulty	NOUN
taxlaw-2827	55	22	.	.	PUNCT
taxlaw-2827	56	1	in	in	ADP
taxlaw-2827	56	2	reply	reply	NOUN
taxlaw-2827	56	3	to	to	ADP
taxlaw-2827	56	4	questions	question	NOUN
taxlaw-2827	56	5	about	about	ADP
taxlaw-2827	56	6	parking	parking	NOUN
taxlaw-2827	56	7	billions	billion	NOUN
taxlaw-2827	56	8	of	of	ADP
taxlaw-2827	56	9	dollars	dollar	NOUN
taxlaw-2827	56	10	in	in	ADP
taxlaw-2827	56	11	subsidiaries	subsidiary	NOUN
taxlaw-2827	56	12	not	not	PART
taxlaw-2827	56	13	subject	subject	ADJ
taxlaw-2827	56	14	to	to	ADP
taxlaw-2827	56	15	tax	tax	NOUN
taxlaw-2827	56	16	in	in	ADP
taxlaw-2827	56	17	any	any	DET
taxlaw-2827	56	18	country	country	NOUN
taxlaw-2827	56	19	,	,	PUNCT
taxlaw-2827	56	20	cook	cook	PROPN
taxlaw-2827	56	21	asserted	assert	VERB
taxlaw-2827	56	22	that	that	SCONJ
taxlaw-2827	56	23	apple	apple	NOUN
taxlaw-2827	56	24	is	be	AUX
taxlaw-2827	56	25	an	an	DET
taxlaw-2827	56	26	american	american	ADJ
taxlaw-2827	56	27	company	company	NOUN
taxlaw-2827	56	28	of	of	ADP
taxlaw-2827	56	29	strong	strong	ADJ
taxlaw-2827	56	30	values	value	NOUN
taxlaw-2827	56	31	that	that	PRON
taxlaw-2827	56	32	believes	believe	VERB
taxlaw-2827	56	33	that	that	SCONJ
taxlaw-2827	56	34	“	"	PUNCT
taxlaw-2827	56	35	to	to	PART
taxlaw-2827	56	36	whom	whom	PRON
taxlaw-2827	56	37	much	much	ADV
taxlaw-2827	56	38	is	be	AUX
taxlaw-2827	56	39	given	give	VERB
taxlaw-2827	56	40	much	much	ADJ
taxlaw-2827	56	41	is	be	AUX
taxlaw-2827	56	42	required	require	VERB
taxlaw-2827	56	43	.	.	PUNCT
taxlaw-2827	56	44	”	"	PUNCT
taxlaw-2827	57	1	apple	apple	PROPN
taxlaw-2827	57	2	also	also	ADV
taxlaw-2827	57	3	claimed	claim	VERB
taxlaw-2827	57	4	that	that	SCONJ
taxlaw-2827	57	5	its	its	PRON
taxlaw-2827	57	6	tax	tax	NOUN
taxlaw-2827	57	7	planning	planning	NOUN
taxlaw-2827	57	8	was	be	AUX
taxlaw-2827	57	9	done	do	VERB
taxlaw-2827	57	10	on	on	ADP
taxlaw-2827	57	11	behalf	behalf	NOUN
taxlaw-2827	57	12	of	of	ADP
taxlaw-2827	57	13	its	its	PRON
taxlaw-2827	57	14	shareholders	shareholder	NOUN
taxlaw-2827	57	15	—	—	PUNCT
taxlaw-2827	57	16	thus	thus	ADV
taxlaw-2827	57	17	failing	fail	VERB
taxlaw-2827	57	18	to	to	PART
taxlaw-2827	57	19	recognize	recognize	VERB
taxlaw-2827	57	20	the	the	DET
taxlaw-2827	57	21	potential	potential	ADJ
taxlaw-2827	57	22	variation	variation	NOUN
taxlaw-2827	57	23	in	in	ADP
taxlaw-2827	57	24	its	its	PRON
taxlaw-2827	57	25	shareholders	shareholder	NOUN
taxlaw-2827	57	26	’	'	PUNCT
taxlaw-2827	57	27	political	political	ADJ
taxlaw-2827	57	28	views	view	NOUN
taxlaw-2827	57	29	about	about	ADP
taxlaw-2827	57	30	the	the	DET
taxlaw-2827	57	31	legitimacy	legitimacy	NOUN
taxlaw-2827	57	32	of	of	ADP
taxlaw-2827	57	33	its	its	PRON
taxlaw-2827	57	34	somewhat	somewhat	ADV
taxlaw-2827	57	35	controversial	controversial	ADJ
taxlaw-2827	57	36	profit	profit	NOUN
taxlaw-2827	57	37	-	-	PUNCT
taxlaw-2827	57	38	maximizing	maximize	VERB
taxlaw-2827	57	39	strategy	strategy	NOUN
taxlaw-2827	57	40	.	.	PUNCT
taxlaw-2827	58	1	this	this	DET
taxlaw-2827	58	2	article	article	NOUN
taxlaw-2827	58	3	tackles	tackle	VERB
taxlaw-2827	58	4	this	this	DET
taxlaw-2827	58	5	topic	topic	NOUN
taxlaw-2827	58	6	head	head	NOUN
taxlaw-2827	58	7	on	on	ADP
taxlaw-2827	58	8	,	,	PUNCT
taxlaw-2827	58	9	aiming	aim	VERB
taxlaw-2827	58	10	to	to	PART
taxlaw-2827	58	11	define	define	VERB
taxlaw-2827	58	12	what	what	PRON
taxlaw-2827	58	13	comprises	comprise	VERB
taxlaw-2827	58	14	corporate	corporate	ADJ
taxlaw-2827	58	15	political	political	ADJ
taxlaw-2827	58	16	agency	agency	NOUN
taxlaw-2827	58	17	in	in	ADP
taxlaw-2827	58	18	modern	modern	ADJ
taxlaw-2827	58	19	markets	market	NOUN
taxlaw-2827	58	20	.	.	PUNCT
taxlaw-2827	59	1	it	it	PRON
taxlaw-2827	59	2	uses	use	VERB
taxlaw-2827	59	3	the	the	DET
taxlaw-2827	59	4	example	example	NOUN
taxlaw-2827	59	5	of	of	ADP
taxlaw-2827	59	6	tax	tax	NOUN
taxlaw-2827	59	7	disclosure	disclosure	NOUN
taxlaw-2827	59	8	to	to	PART
taxlaw-2827	59	9	meaningfully	meaningfully	ADV
taxlaw-2827	59	10	discuss	discuss	VERB
taxlaw-2827	59	11	how	how	SCONJ
taxlaw-2827	59	12	problems	problem	NOUN
taxlaw-2827	59	13	associated	associate	VERB
taxlaw-2827	59	14	with	with	ADP
taxlaw-2827	59	15	corporate	corporate	ADJ
taxlaw-2827	59	16	political	political	ADJ
taxlaw-2827	59	17	agency	agency	NOUN
taxlaw-2827	59	18	should	should	AUX
taxlaw-2827	59	19	be	be	AUX
taxlaw-2827	59	20	regulated	regulate	VERB
taxlaw-2827	59	21	.	.	PUNCT
taxlaw-2827	60	1	it	it	PRON
taxlaw-2827	60	2	explores	explore	VERB
taxlaw-2827	60	3	an	an	DET
taxlaw-2827	60	4	aggressive	aggressive	ADJ
taxlaw-2827	60	5	yet	yet	CCONJ
taxlaw-2827	60	6	perfectly	perfectly	ADV
taxlaw-2827	60	7	legal	legal	ADJ
taxlaw-2827	60	8	tax	tax	NOUN
taxlaw-2827	60	9	planning	planning	NOUN
taxlaw-2827	60	10	structure	structure	NOUN
taxlaw-2827	60	11	employed	employ	VERB
taxlaw-2827	60	12	by	by	ADP
taxlaw-2827	60	13	apple	apple	NOUN
taxlaw-2827	60	14	,	,	PUNCT
taxlaw-2827	60	15	which	which	PRON
taxlaw-2827	60	16	allowed	allow	VERB
taxlaw-2827	60	17	the	the	DET
taxlaw-2827	60	18	company	company	NOUN
taxlaw-2827	60	19	to	to	PART
taxlaw-2827	60	20	report	report	VERB
taxlaw-2827	60	21	and	and	CCONJ
taxlaw-2827	60	22	retain	retain	VERB
taxlaw-2827	60	23	its	its	PRON
taxlaw-2827	60	24	foreign	foreign	ADJ
taxlaw-2827	60	25	earnings	earning	NOUN
taxlaw-2827	60	26	in	in	ADP
taxlaw-2827	60	27	a	a	DET
taxlaw-2827	60	28	taxfree	taxfree	PROPN
taxlaw-2827	60	29	bermuda	bermuda	PROPN
taxlaw-2827	60	30	subsidiary	subsidiary	NOUN
taxlaw-2827	60	31	.	.	PUNCT
taxlaw-2827	61	1	it	it	PRON
taxlaw-2827	61	2	argues	argue	VERB
taxlaw-2827	61	3	that	that	SCONJ
taxlaw-2827	61	4	the	the	DET
taxlaw-2827	61	5	decision	decision	NOUN
taxlaw-2827	61	6	of	of	ADP
taxlaw-2827	61	7	what	what	PRON
taxlaw-2827	61	8	comprises	comprise	VERB
taxlaw-2827	61	9	legitimate	legitimate	ADJ
taxlaw-2827	61	10	tax	tax	NOUN
taxlaw-2827	61	11	planning	planning	NOUN
taxlaw-2827	61	12	is	be	AUX
taxlaw-2827	61	13	,	,	PUNCT
taxlaw-2827	61	14	at	at	ADP
taxlaw-2827	61	15	the	the	DET
taxlaw-2827	61	16	end	end	NOUN
taxlaw-2827	61	17	of	of	ADP
taxlaw-2827	61	18	the	the	DET
taxlaw-2827	61	19	day	day	NOUN
taxlaw-2827	61	20	,	,	PUNCT
taxlaw-2827	61	21	a	a	DET
taxlaw-2827	61	22	matter	matter	NOUN
taxlaw-2827	61	23	of	of	ADP
taxlaw-2827	61	24	moral	moral	ADJ
taxlaw-2827	61	25	and	and	CCONJ
taxlaw-2827	61	26	political	political	ADJ
taxlaw-2827	61	27	preferences	preference	NOUN
taxlaw-2827	61	28	.	.	PUNCT
taxlaw-2827	62	1	the	the	DET
taxlaw-2827	62	2	fact	fact	NOUN
taxlaw-2827	62	3	that	that	SCONJ
taxlaw-2827	62	4	it	it	PRON
taxlaw-2827	62	5	has	have	AUX
taxlaw-2827	62	6	financial	financial	ADJ
taxlaw-2827	62	7	significance	significance	NOUN
taxlaw-2827	62	8	should	should	AUX
taxlaw-2827	62	9	not	not	PART
taxlaw-2827	62	10	cloud	cloud	VERB
taxlaw-2827	62	11	its	its	PRON
taxlaw-2827	62	12	political	political	ADJ
taxlaw-2827	62	13	impact	impact	NOUN
taxlaw-2827	62	14	or	or	CCONJ
taxlaw-2827	62	15	the	the	DET
taxlaw-2827	62	16	obligation	obligation	NOUN
taxlaw-2827	62	17	of	of	ADP
taxlaw-2827	62	18	apple	apple	NOUN
taxlaw-2827	62	19	,	,	PUNCT
taxlaw-2827	62	20	as	as	ADP
taxlaw-2827	62	21	an	an	DET
taxlaw-2827	62	22	agent	agent	NOUN
taxlaw-2827	62	23	,	,	PUNCT
taxlaw-2827	62	24	to	to	PART
taxlaw-2827	62	25	adequately	adequately	ADV
taxlaw-2827	62	26	convey	convey	VERB
taxlaw-2827	62	27	this	this	DET
taxlaw-2827	62	28	political	political	ADJ
taxlaw-2827	62	29	impact	impact	NOUN
taxlaw-2827	62	30	to	to	ADP
taxlaw-2827	62	31	its	its	PRON
taxlaw-2827	62	32	principals	principal	NOUN
taxlaw-2827	62	33	.	.	PUNCT
taxlaw-2827	63	1	the	the	DET
taxlaw-2827	63	2	article	article	NOUN
taxlaw-2827	63	3	’s	’s	PART
taxlaw-2827	63	4	analysis	analysis	NOUN
taxlaw-2827	63	5	connects	connect	VERB
taxlaw-2827	63	6	csr	csr	NOUN
taxlaw-2827	63	7	,	,	PUNCT
taxlaw-2827	63	8	corporate	corporate	ADJ
taxlaw-2827	63	9	tax	tax	NOUN
taxlaw-2827	63	10	planning	planning	NOUN
taxlaw-2827	63	11	and	and	CCONJ
taxlaw-2827	63	12	corporate	corporate	ADJ
taxlaw-2827	63	13	tax	tax	NOUN
taxlaw-2827	63	14	disclosure	disclosure	NOUN
taxlaw-2827	63	15	by	by	ADP
taxlaw-2827	63	16	engaging	engage	VERB
taxlaw-2827	63	17	in	in	ADP
taxlaw-2827	63	18	an	an	DET
taxlaw-2827	63	19	interdisciplinary	interdisciplinary	ADJ
taxlaw-2827	63	20	inquiry	inquiry	NOUN
taxlaw-2827	63	21	that	that	PRON
taxlaw-2827	63	22	touches	touch	VERB
taxlaw-2827	63	23	upon	upon	SCONJ
taxlaw-2827	63	24	public	public	ADJ
taxlaw-2827	63	25	finance	finance	NOUN
taxlaw-2827	63	26	and	and	CCONJ
taxlaw-2827	63	27	business	business	NOUN
taxlaw-2827	63	28	science	science	NOUN
taxlaw-2827	63	29	literatures	literature	NOUN
taxlaw-2827	63	30	as	as	ADV
taxlaw-2827	63	31	well	well	ADV
taxlaw-2827	63	32	as	as	ADP
taxlaw-2827	63	33	political	political	ADJ
taxlaw-2827	63	34	philosophy	philosophy	NOUN
taxlaw-2827	63	35	,	,	PUNCT
taxlaw-2827	63	36	corporate	corporate	ADJ
taxlaw-2827	63	37	law	law	NOUN
taxlaw-2827	63	38	,	,	PUNCT
taxlaw-2827	63	39	and	and	CCONJ
taxlaw-2827	63	40	critical	critical	ADJ
taxlaw-2827	63	41	legal	legal	ADJ
taxlaw-2827	63	42	theory	theory	NOUN
taxlaw-2827	63	43	.	.	PUNCT
taxlaw-2827	64	1	the	the	DET
taxlaw-2827	64	2	core	core	NOUN
taxlaw-2827	64	3	of	of	ADP
taxlaw-2827	64	4	the	the	DET
taxlaw-2827	64	5	argument	argument	NOUN
taxlaw-2827	64	6	is	be	AUX
taxlaw-2827	64	7	that	that	SCONJ
taxlaw-2827	64	8	recent	recent	ADJ
taxlaw-2827	64	9	changes	change	NOUN
taxlaw-2827	64	10	in	in	ADP
taxlaw-2827	64	11	investment	investment	NOUN
taxlaw-2827	64	12	patterns	pattern	NOUN
taxlaw-2827	64	13	—	—	PUNCT
taxlaw-2827	64	14	namely	namely	ADV
taxlaw-2827	64	15	the	the	DET
taxlaw-2827	64	16	emergence	emergence	NOUN
taxlaw-2827	64	17	of	of	ADP
taxlaw-2827	64	18	portfolio	portfolio	NOUN
taxlaw-2827	64	19	investment	investment	NOUN
taxlaw-2827	64	20	patterns	pattern	NOUN
taxlaw-2827	64	21	and	and	CCONJ
taxlaw-2827	64	22	the	the	DET
taxlaw-2827	64	23	growing	grow	VERB
taxlaw-2827	64	24	importance	importance	NOUN
taxlaw-2827	64	25	of	of	ADP
taxlaw-2827	64	26	institutional	institutional	ADJ
taxlaw-2827	64	27	investors	investor	NOUN
taxlaw-2827	64	28	—	—	PUNCT
taxlaw-2827	64	29	have	have	AUX
taxlaw-2827	64	30	resulted	result	VERB
taxlaw-2827	64	31	in	in	ADP
taxlaw-2827	64	32	political	political	ADJ
taxlaw-2827	64	33	agency	agency	NOUN
taxlaw-2827	64	34	problems	problem	NOUN
taxlaw-2827	64	35	.	.	PUNCT
taxlaw-2827	65	1	in	in	ADP
taxlaw-2827	65	2	conducting	conduct	VERB
taxlaw-2827	65	3	ordinary	ordinary	ADJ
taxlaw-2827	65	4	business	business	NOUN
taxlaw-2827	65	5	activities	activity	NOUN
taxlaw-2827	65	6	,	,	PUNCT
taxlaw-2827	65	7	corporations	corporation	NOUN
taxlaw-2827	65	8	are	be	AUX
taxlaw-2827	65	9	required	require	VERB
taxlaw-2827	65	10	to	to	PART
taxlaw-2827	65	11	make	make	VERB
taxlaw-2827	65	12	judgment	judgment	NOUN
taxlaw-2827	65	13	calls	call	NOUN
taxlaw-2827	65	14	about	about	ADP
taxlaw-2827	65	15	issues	issue	NOUN
taxlaw-2827	65	16	that	that	PRON
taxlaw-2827	65	17	are	be	AUX
taxlaw-2827	65	18	inevitably	inevitably	ADV
taxlaw-2827	65	19	political	political	ADJ
taxlaw-2827	65	20	,	,	PUNCT
taxlaw-2827	65	21	such	such	ADJ
taxlaw-2827	65	22	as	as	ADP
taxlaw-2827	65	23	what	what	PRON
taxlaw-2827	65	24	comprises	comprise	VERB
taxlaw-2827	65	25	legitimate	legitimate	ADJ
taxlaw-2827	65	26	tax	tax	NOUN
taxlaw-2827	65	27	planning	planning	NOUN
taxlaw-2827	65	28	.	.	PUNCT
taxlaw-2827	66	1	yet	yet	ADV
taxlaw-2827	66	2	,	,	PUNCT
taxlaw-2827	66	3	because	because	SCONJ
taxlaw-2827	66	4	of	of	ADP
taxlaw-2827	66	5	common	common	ADJ
taxlaw-2827	66	6	action	action	NOUN
taxlaw-2827	66	7	problems	problem	NOUN
taxlaw-2827	66	8	associated	associate	VERB
taxlaw-2827	66	9	with	with	ADP
taxlaw-2827	66	10	modern	modern	ADJ
taxlaw-2827	66	11	investment	investment	NOUN
taxlaw-2827	66	12	patterns	pattern	NOUN
taxlaw-2827	66	13	,	,	PUNCT
taxlaw-2827	66	14	most	most	ADJ
taxlaw-2827	66	15	of	of	ADP
taxlaw-2827	66	16	the	the	DET
taxlaw-2827	66	17	political	political	ADJ
taxlaw-2827	66	18	dimensions	dimension	NOUN
taxlaw-2827	66	19	of	of	ADP
taxlaw-2827	66	20	corporate	corporate	ADJ
taxlaw-2827	66	21	business	business	NOUN
taxlaw-2827	66	22	decisions	decision	NOUN
taxlaw-2827	66	23	can	can	AUX
taxlaw-2827	66	24	not	not	PART
taxlaw-2827	66	25	adequately	adequately	ADV
taxlaw-2827	66	26	reflect	reflect	VERB
taxlaw-2827	66	27	the	the	DET
taxlaw-2827	66	28	preferences	preference	NOUN
taxlaw-2827	66	29	of	of	ADP
taxlaw-2827	66	30	their	their	PRON
taxlaw-2827	66	31	principals	principal	NOUN
taxlaw-2827	66	32	.	.	PUNCT
taxlaw-2827	67	1	the	the	DET
taxlaw-2827	67	2	article	article	NOUN
taxlaw-2827	67	3	seeks	seek	VERB
taxlaw-2827	67	4	to	to	PART
taxlaw-2827	67	5	make	make	VERB
taxlaw-2827	67	6	the	the	DET
taxlaw-2827	67	7	following	follow	VERB
taxlaw-2827	67	8	contributions	contribution	NOUN
taxlaw-2827	67	9	.	.	PUNCT
taxlaw-2827	68	1	first	first	ADV
taxlaw-2827	68	2	,	,	PUNCT
taxlaw-2827	68	3	it	it	PRON
taxlaw-2827	68	4	argues	argue	VERB
taxlaw-2827	68	5	that	that	SCONJ
taxlaw-2827	68	6	the	the	DET
taxlaw-2827	68	7	relevant	relevant	ADJ
taxlaw-2827	68	8	inquiry	inquiry	NOUN
taxlaw-2827	68	9	is	be	AUX
taxlaw-2827	68	10	not	not	PART
taxlaw-2827	68	11	whether	whether	SCONJ
taxlaw-2827	68	12	socially	socially	ADV
taxlaw-2827	68	13	responsible	responsible	ADJ
taxlaw-2827	68	14	corporations	corporation	NOUN
taxlaw-2827	68	15	should	should	AUX
taxlaw-2827	68	16	engage	engage	VERB
taxlaw-2827	68	17	in	in	ADP
taxlaw-2827	68	18	specific	specific	ADJ
taxlaw-2827	68	19	tax	tax	NOUN
taxlaw-2827	68	20	-	-	PUNCT
taxlaw-2827	68	21	planning	planning	NOUN
taxlaw-2827	68	22	strategies	strategy	NOUN
taxlaw-2827	68	23	.	.	PUNCT
taxlaw-2827	69	1	instead	instead	ADV
taxlaw-2827	69	2	,	,	PUNCT
taxlaw-2827	69	3	the	the	DET
taxlaw-2827	69	4	relevant	relevant	ADJ
taxlaw-2827	69	5	question	question	NOUN
taxlaw-2827	69	6	is	be	AUX
taxlaw-2827	69	7	how	how	SCONJ
taxlaw-2827	69	8	corporations	corporation	NOUN
taxlaw-2827	69	9	can	can	AUX
taxlaw-2827	69	10	best	well	ADV
taxlaw-2827	69	11	fulfill	fulfill	VERB
taxlaw-2827	69	12	their	their	PRON
taxlaw-2827	69	13	political	political	ADJ
taxlaw-2827	69	14	agency	agency	NOUN
taxlaw-2827	69	15	when	when	SCONJ
taxlaw-2827	69	16	making	make	VERB
taxlaw-2827	69	17	ordinary	ordinary	ADJ
taxlaw-2827	69	18	business	business	NOUN
taxlaw-2827	69	19	decisions	decision	NOUN
taxlaw-2827	69	20	(	(	PUNCT
taxlaw-2827	69	21	such	such	ADJ
taxlaw-2827	69	22	as	as	ADP
taxlaw-2827	69	23	tax	tax	NOUN
taxlaw-2827	69	24	planning	planning	NOUN
taxlaw-2827	69	25	)	)	PUNCT
taxlaw-2827	69	26	that	that	PRON
taxlaw-2827	69	27	have	have	VERB
taxlaw-2827	69	28	political	political	ADJ
taxlaw-2827	69	29	implications	implication	NOUN
taxlaw-2827	69	30	.	.	PUNCT
taxlaw-2827	70	1	in	in	ADP
taxlaw-2827	70	2	other	other	ADJ
taxlaw-2827	70	3	words	word	NOUN
taxlaw-2827	70	4	,	,	PUNCT
taxlaw-2827	70	5	responsible	responsible	ADJ
taxlaw-2827	70	6	corporations	corporation	NOUN
taxlaw-2827	70	7	are	be	AUX
taxlaw-2827	70	8	those	those	PRON
taxlaw-2827	70	9	that	that	PRON
taxlaw-2827	70	10	adequately	adequately	ADV
taxlaw-2827	70	11	reflect	reflect	VERB
taxlaw-2827	70	12	the	the	DET
taxlaw-2827	70	13	political	political	ADJ
taxlaw-2827	70	14	preferences	preference	NOUN
taxlaw-2827	70	15	of	of	ADP
taxlaw-2827	70	16	their	their	PRON
taxlaw-2827	70	17	shareholders	shareholder	NOUN
taxlaw-2827	70	18	.	.	PUNCT
taxlaw-2827	71	1	csr	csr	PROPN
taxlaw-2827	71	2	should	should	AUX
taxlaw-2827	71	3	therefore	therefore	ADV
taxlaw-2827	71	4	be	be	AUX
taxlaw-2827	71	5	understood	understand	VERB
taxlaw-2827	71	6	as	as	ADP
taxlaw-2827	71	7	an	an	DET
taxlaw-2827	71	8	internal	internal	ADJ
taxlaw-2827	71	9	standard	standard	ADJ
taxlaw-2827	71	10	reflective	reflective	NOUN
taxlaw-2827	71	11	of	of	ADP
taxlaw-2827	71	12	shareholders	shareholder	NOUN
taxlaw-2827	71	13	’	'	PUNCT
taxlaw-2827	71	14	aggregated	aggregate	VERB
taxlaw-2827	71	15	citizens	citizen	NOUN
taxlaw-2827	71	16	united	unite	VERB
taxlaw-2827	71	17	v.	v.	ADP
taxlaw-2827	71	18	fec	fec	PROPN
taxlaw-2827	71	19	,	,	PUNCT
taxlaw-2827	71	20	558	558	NUM
taxlaw-2827	71	21	u.s	u.s	PROPN
taxlaw-2827	71	22	.	.	PROPN
taxlaw-2827	71	23	310	310	NUM
taxlaw-2827	71	24	(	(	PUNCT
taxlaw-2827	71	25	2010	2010	NUM
taxlaw-2827	71	26	)	)	PUNCT
taxlaw-2827	71	27	;	;	PUNCT
taxlaw-2827	71	28	francis	francis	PROPN
taxlaw-2827	71	29	bingham	bingham	PROPN
taxlaw-2827	71	30	,	,	PUNCT
taxlaw-2827	71	31	show	show	VERB
taxlaw-2827	71	32	me	i	PRON
taxlaw-2827	71	33	the	the	DET
taxlaw-2827	71	34	money	money	NOUN
taxlaw-2827	71	35	:	:	PUNCT
taxlaw-2827	71	36	public	public	ADJ
taxlaw-2827	71	37	access	access	NOUN
taxlaw-2827	71	38	and	and	CCONJ
taxlaw-2827	71	39	accountability	accountability	NOUN
taxlaw-2827	71	40	after	after	SCONJ
taxlaw-2827	71	41	citizens	citizen	NOUN
taxlaw-2827	71	42	united	unite	VERB
taxlaw-2827	71	43	,	,	PUNCT
taxlaw-2827	71	44	52	52	NUM
taxlaw-2827	71	45	b.c	b.c	PROPN
taxlaw-2827	71	46	.	.	PROPN
taxlaw-2827	71	47	l.	l.	PROPN
taxlaw-2827	71	48	rev	rev	PROPN
taxlaw-2827	71	49	.	.	PROPN
taxlaw-2827	71	50	1027	1027	NUM
taxlaw-2827	71	51	(	(	PUNCT
taxlaw-2827	71	52	2011	2011	NUM
taxlaw-2827	71	53	)	)	PUNCT
taxlaw-2827	71	54	(	(	PUNCT
taxlaw-2827	71	55	noting	note	VERB
taxlaw-2827	71	56	that	that	SCONJ
taxlaw-2827	71	57	it	it	PRON
taxlaw-2827	71	58	has	have	AUX
taxlaw-2827	71	59	been	be	AUX
taxlaw-2827	71	60	called	call	VERB
taxlaw-2827	71	61	both	both	CCONJ
taxlaw-2827	71	62	a	a	DET
taxlaw-2827	71	63	broadside	broadside	NOUN
taxlaw-2827	71	64	assault	assault	NOUN
taxlaw-2827	71	65	on	on	ADP
taxlaw-2827	71	66	democracy	democracy	NOUN
taxlaw-2827	71	67	and	and	CCONJ
taxlaw-2827	71	68	a	a	DET
taxlaw-2827	71	69	victory	victory	NOUN
taxlaw-2827	71	70	for	for	ADP
taxlaw-2827	71	71	free	free	ADJ
taxlaw-2827	71	72	speech	speech	NOUN
taxlaw-2827	71	73	and	and	CCONJ
taxlaw-2827	71	74	that	that	SCONJ
taxlaw-2827	71	75	these	these	DET
taxlaw-2827	71	76	extreme	extreme	ADJ
taxlaw-2827	71	77	reactions	reaction	NOUN
taxlaw-2827	71	78	suggest	suggest	VERB
taxlaw-2827	71	79	the	the	DET
taxlaw-2827	71	80	importance	importance	NOUN
taxlaw-2827	71	81	of	of	ADP
taxlaw-2827	71	82	the	the	DET
taxlaw-2827	71	83	case	case	NOUN
taxlaw-2827	71	84	)	)	PUNCT
taxlaw-2827	71	85	;	;	PUNCT
taxlaw-2827	71	86	richard	richard	PROPN
taxlaw-2827	71	87	a.	a.	PROPN
taxlaw-2827	71	88	epstein	epstein	PROPN
taxlaw-2827	71	89	,	,	PUNCT
taxlaw-2827	71	90	citizens	citizen	NOUN
taxlaw-2827	71	91	united	unite	VERB
taxlaw-2827	71	92	v.	v.	ADP
taxlaw-2827	71	93	fec	fec	PROPN
taxlaw-2827	71	94	:	:	PUNCT
taxlaw-2827	71	95	the	the	DET
taxlaw-2827	71	96	constitutional	constitutional	ADJ
taxlaw-2827	71	97	right	right	NOUN
taxlaw-2827	71	98	that	that	SCONJ
taxlaw-2827	71	99	big	big	ADJ
taxlaw-2827	71	100	corporations	corporation	NOUN
taxlaw-2827	71	101	should	should	AUX
taxlaw-2827	71	102	have	have	VERB
taxlaw-2827	71	103	but	but	CCONJ
taxlaw-2827	71	104	do	do	AUX
taxlaw-2827	71	105	not	not	PART
taxlaw-2827	71	106	want	want	VERB
taxlaw-2827	71	107	,	,	PUNCT
taxlaw-2827	71	108	34	34	NUM
taxlaw-2827	71	109	harv	harv	NOUN
taxlaw-2827	71	110	.	.	PUNCT
taxlaw-2827	72	1	j.	j.	PROPN
taxlaw-2827	72	2	l.	l.	PROPN
taxlaw-2827	72	3	&	&	CCONJ
taxlaw-2827	72	4	pub	pub	PROPN
taxlaw-2827	72	5	.	.	PUNCT
taxlaw-2827	73	1	pol'y	pol'y	NOUN
taxlaw-2827	73	2	639	639	NUM
taxlaw-2827	73	3	(	(	PUNCT
taxlaw-2827	73	4	2011	2011	NUM
taxlaw-2827	73	5	)	)	PUNCT
taxlaw-2827	73	6	.	.	PUNCT
taxlaw-2827	74	1	8	8	NUM
taxlaw-2827	74	2	the	the	DET
taxlaw-2827	74	3	definition	definition	NOUN
taxlaw-2827	74	4	of	of	ADP
taxlaw-2827	74	5	the	the	DET
taxlaw-2827	74	6	term	term	NOUN
taxlaw-2827	74	7	“	"	PUNCT
taxlaw-2827	74	8	preferences	preference	NOUN
taxlaw-2827	74	9	”	"	PUNCT
taxlaw-2827	74	10	is	be	AUX
taxlaw-2827	74	11	beyond	beyond	ADP
taxlaw-2827	74	12	the	the	DET
taxlaw-2827	74	13	scope	scope	NOUN
taxlaw-2827	74	14	of	of	ADP
taxlaw-2827	74	15	this	this	DET
taxlaw-2827	74	16	analysis	analysis	NOUN
taxlaw-2827	74	17	.	.	PUNCT
taxlaw-2827	75	1	this	this	DET
taxlaw-2827	75	2	article	article	NOUN
taxlaw-2827	75	3	uses	use	VERB
taxlaw-2827	75	4	it	it	PRON
taxlaw-2827	75	5	broadly	broadly	ADV
taxlaw-2827	75	6	to	to	PART
taxlaw-2827	75	7	include	include	VERB
taxlaw-2827	75	8	both	both	DET
taxlaw-2827	75	9	principles	principle	NOUN
taxlaw-2827	75	10	and	and	CCONJ
taxlaw-2827	75	11	conventions	convention	NOUN
taxlaw-2827	75	12	.	.	PUNCT
taxlaw-2827	76	1	90	90	NUM
taxlaw-2827	76	2	columbia	columbia	PROPN
taxlaw-2827	76	3	journal	journal	PROPN
taxlaw-2827	76	4	of	of	ADP
taxlaw-2827	76	5	tax	tax	NOUN
taxlaw-2827	76	6	law	law	NOUN
taxlaw-2827	77	1	[	[	X
taxlaw-2827	77	2	vol.6:86	vol.6:86	NOUN
taxlaw-2827	77	3	preferences	preference	NOUN
taxlaw-2827	77	4	rather	rather	ADV
taxlaw-2827	77	5	than	than	ADP
taxlaw-2827	77	6	as	as	ADP
taxlaw-2827	77	7	an	an	DET
taxlaw-2827	77	8	amorphous	amorphous	ADJ
taxlaw-2827	77	9	external	external	ADJ
taxlaw-2827	77	10	standard	standard	NOUN
taxlaw-2827	77	11	of	of	ADP
taxlaw-2827	77	12	“	"	PUNCT
taxlaw-2827	77	13	social	social	ADJ
taxlaw-2827	77	14	”	"	PUNCT
taxlaw-2827	77	15	conduct	conduct	NOUN
taxlaw-2827	77	16	.	.	PUNCT
taxlaw-2827	78	1	second	second	ADV
taxlaw-2827	78	2	,	,	PUNCT
taxlaw-2827	78	3	this	this	DET
taxlaw-2827	78	4	article	article	NOUN
taxlaw-2827	78	5	argues	argue	VERB
taxlaw-2827	78	6	that	that	SCONJ
taxlaw-2827	78	7	recent	recent	ADJ
taxlaw-2827	78	8	changes	change	NOUN
taxlaw-2827	78	9	in	in	ADP
taxlaw-2827	78	10	investment	investment	NOUN
taxlaw-2827	78	11	patterns	pattern	NOUN
taxlaw-2827	78	12	—	—	PUNCT
taxlaw-2827	78	13	namely	namely	ADV
taxlaw-2827	78	14	the	the	DET
taxlaw-2827	78	15	shift	shift	NOUN
taxlaw-2827	78	16	to	to	ADP
taxlaw-2827	78	17	non	non	ADJ
taxlaw-2827	78	18	-	-	NOUN
taxlaw-2827	78	19	control	control	ADJ
taxlaw-2827	78	20	,	,	PUNCT
taxlaw-2827	78	21	intermediated	intermediate	VERB
taxlaw-2827	78	22	,	,	PUNCT
taxlaw-2827	78	23	and	and	CCONJ
taxlaw-2827	78	24	retail	retail	NOUN
taxlaw-2827	78	25	-	-	PUNCT
taxlaw-2827	78	26	diversified	diversify	VERB
taxlaw-2827	78	27	portfolio	portfolio	NOUN
taxlaw-2827	78	28	investments	investment	NOUN
taxlaw-2827	78	29	—	—	PUNCT
taxlaw-2827	78	30	have	have	AUX
taxlaw-2827	78	31	resulted	result	VERB
taxlaw-2827	78	32	in	in	ADP
taxlaw-2827	78	33	political	political	ADJ
taxlaw-2827	78	34	agency	agency	NOUN
taxlaw-2827	78	35	problems	problem	NOUN
taxlaw-2827	78	36	.	.	PUNCT
taxlaw-2827	79	1	put	put	VERB
taxlaw-2827	79	2	differently	differently	ADV
taxlaw-2827	79	3	,	,	PUNCT
taxlaw-2827	79	4	it	it	PRON
taxlaw-2827	79	5	argues	argue	VERB
taxlaw-2827	79	6	that	that	SCONJ
taxlaw-2827	79	7	while	while	SCONJ
taxlaw-2827	79	8	the	the	DET
taxlaw-2827	79	9	change	change	NOUN
taxlaw-2827	79	10	in	in	ADP
taxlaw-2827	79	11	investment	investment	NOUN
taxlaw-2827	79	12	patterns	pattern	NOUN
taxlaw-2827	79	13	has	have	VERB
taxlaw-2827	79	14	many	many	ADJ
taxlaw-2827	79	15	positive	positive	ADJ
taxlaw-2827	79	16	outcomes	outcome	NOUN
taxlaw-2827	79	17	(	(	PUNCT
taxlaw-2827	79	18	namely	namely	ADV
taxlaw-2827	79	19	risk	risk	NOUN
taxlaw-2827	79	20	diversification	diversification	NOUN
taxlaw-2827	79	21	)	)	PUNCT
taxlaw-2827	79	22	,	,	PUNCT
taxlaw-2827	79	23	it	it	PRON
taxlaw-2827	79	24	also	also	ADV
taxlaw-2827	79	25	has	have	VERB
taxlaw-2827	79	26	negative	negative	ADJ
taxlaw-2827	79	27	externalities	externality	NOUN
taxlaw-2827	79	28	on	on	ADP
taxlaw-2827	79	29	the	the	DET
taxlaw-2827	79	30	political	political	ADJ
taxlaw-2827	79	31	process	process	NOUN
taxlaw-2827	79	32	.	.	PUNCT
taxlaw-2827	80	1	these	these	DET
taxlaw-2827	80	2	externalities	externality	NOUN
taxlaw-2827	80	3	are	be	AUX
taxlaw-2827	80	4	inconsistent	inconsistent	ADJ
taxlaw-2827	80	5	with	with	ADP
taxlaw-2827	80	6	some	some	DET
taxlaw-2827	80	7	basic	basic	ADJ
taxlaw-2827	80	8	notions	notion	NOUN
taxlaw-2827	80	9	of	of	ADP
taxlaw-2827	80	10	democratic	democratic	ADJ
taxlaw-2827	80	11	participation	participation	NOUN
taxlaw-2827	80	12	and	and	CCONJ
taxlaw-2827	80	13	decision	decision	NOUN
taxlaw-2827	80	14	-	-	PUNCT
taxlaw-2827	80	15	making	making	NOUN
taxlaw-2827	80	16	.	.	PUNCT
taxlaw-2827	81	1	third	third	ADV
taxlaw-2827	81	2	,	,	PUNCT
taxlaw-2827	81	3	the	the	DET
taxlaw-2827	81	4	article	article	NOUN
taxlaw-2827	81	5	suggests	suggest	VERB
taxlaw-2827	81	6	that	that	SCONJ
taxlaw-2827	81	7	the	the	DET
taxlaw-2827	81	8	negative	negative	ADJ
taxlaw-2827	81	9	externalities	externality	NOUN
taxlaw-2827	81	10	caused	cause	VERB
taxlaw-2827	81	11	by	by	ADP
taxlaw-2827	81	12	the	the	DET
taxlaw-2827	81	13	change	change	NOUN
taxlaw-2827	81	14	in	in	ADP
taxlaw-2827	81	15	investment	investment	NOUN
taxlaw-2827	81	16	patterns	pattern	NOUN
taxlaw-2827	81	17	can	can	AUX
taxlaw-2827	81	18	be	be	AUX
taxlaw-2827	81	19	corrected	correct	VERB
taxlaw-2827	81	20	by	by	ADP
taxlaw-2827	81	21	disclosure	disclosure	NOUN
taxlaw-2827	81	22	.	.	PUNCT
taxlaw-2827	82	1	the	the	DET
taxlaw-2827	82	2	efficient	efficient	ADJ
taxlaw-2827	82	3	market	market	NOUN
taxlaw-2827	82	4	hypothesis	hypothesis	NOUN
taxlaw-2827	82	5	,	,	PUNCT
taxlaw-2827	82	6	which	which	PRON
taxlaw-2827	82	7	justifies	justify	VERB
taxlaw-2827	82	8	financial	financial	ADJ
taxlaw-2827	82	9	disclosure	disclosure	NOUN
taxlaw-2827	82	10	,	,	PUNCT
taxlaw-2827	82	11	explains	explain	VERB
taxlaw-2827	82	12	why	why	SCONJ
taxlaw-2827	82	13	non	non	ADJ
taxlaw-2827	82	14	-	-	ADJ
taxlaw-2827	82	15	financial	financial	ADJ
taxlaw-2827	82	16	disclosure	disclosure	NOUN
taxlaw-2827	82	17	would	would	AUX
taxlaw-2827	82	18	have	have	VERB
taxlaw-2827	82	19	a	a	DET
taxlaw-2827	82	20	significant	significant	ADJ
taxlaw-2827	82	21	real	real	ADJ
taxlaw-2827	82	22	world	world	NOUN
taxlaw-2827	82	23	impact	impact	NOUN
taxlaw-2827	82	24	on	on	ADP
taxlaw-2827	82	25	corporations	corporation	NOUN
taxlaw-2827	82	26	.	.	PUNCT
taxlaw-2827	83	1	with	with	ADP
taxlaw-2827	83	2	respect	respect	NOUN
taxlaw-2827	83	3	to	to	ADP
taxlaw-2827	83	4	financial	financial	ADJ
taxlaw-2827	83	5	disclosure	disclosure	NOUN
taxlaw-2827	83	6	,	,	PUNCT
taxlaw-2827	83	7	the	the	DET
taxlaw-2827	83	8	efficient	efficient	ADJ
taxlaw-2827	83	9	market	market	NOUN
taxlaw-2827	83	10	hypothesis	hypothesis	NOUN
taxlaw-2827	83	11	contends	contend	VERB
taxlaw-2827	83	12	that	that	SCONJ
taxlaw-2827	83	13	policymakers	policymaker	NOUN
taxlaw-2827	83	14	should	should	AUX
taxlaw-2827	83	15	not	not	PART
taxlaw-2827	83	16	be	be	AUX
taxlaw-2827	83	17	concerned	concern	VERB
taxlaw-2827	83	18	with	with	ADP
taxlaw-2827	83	19	retail	retail	ADJ
taxlaw-2827	83	20	investors	investor	NOUN
taxlaw-2827	83	21	’	'	PUNCT
taxlaw-2827	83	22	lack	lack	NOUN
taxlaw-2827	83	23	of	of	ADP
taxlaw-2827	83	24	financial	financial	ADJ
taxlaw-2827	83	25	literacy	literacy	NOUN
taxlaw-2827	83	26	.	.	PUNCT
taxlaw-2827	84	1	professional	professional	ADJ
taxlaw-2827	84	2	investors	investor	NOUN
taxlaw-2827	84	3	,	,	PUNCT
taxlaw-2827	84	4	who	who	PRON
taxlaw-2827	84	5	analyze	analyze	VERB
taxlaw-2827	84	6	the	the	DET
taxlaw-2827	84	7	disclosed	disclose	VERB
taxlaw-2827	84	8	information	information	NOUN
taxlaw-2827	84	9	,	,	PUNCT
taxlaw-2827	84	10	are	be	AUX
taxlaw-2827	84	11	marginal	marginal	ADJ
taxlaw-2827	84	12	buyers	buyer	NOUN
taxlaw-2827	84	13	and	and	CCONJ
taxlaw-2827	84	14	sellers	seller	NOUN
taxlaw-2827	84	15	who	who	PRON
taxlaw-2827	84	16	correct	correct	VERB
taxlaw-2827	84	17	for	for	ADP
taxlaw-2827	84	18	mispricing	misprice	VERB
taxlaw-2827	84	19	.	.	PUNCT
taxlaw-2827	85	1	this	this	PRON
taxlaw-2827	85	2	is	be	AUX
taxlaw-2827	85	3	also	also	ADV
taxlaw-2827	85	4	true	true	ADJ
taxlaw-2827	85	5	with	with	ADP
taxlaw-2827	85	6	non	non	ADJ
taxlaw-2827	85	7	-	-	ADJ
taxlaw-2827	85	8	financial	financial	ADJ
taxlaw-2827	85	9	disclosure	disclosure	NOUN
taxlaw-2827	85	10	.	.	PUNCT
taxlaw-2827	86	1	while	while	SCONJ
taxlaw-2827	86	2	retail	retail	ADJ
taxlaw-2827	86	3	investors	investor	NOUN
taxlaw-2827	86	4	are	be	AUX
taxlaw-2827	86	5	unlikely	unlikely	ADJ
taxlaw-2827	86	6	to	to	PART
taxlaw-2827	86	7	change	change	VERB
taxlaw-2827	86	8	their	their	PRON
taxlaw-2827	86	9	behavior	behavior	NOUN
taxlaw-2827	86	10	with	with	ADP
taxlaw-2827	86	11	more	more	ADJ
taxlaw-2827	86	12	information	information	NOUN
taxlaw-2827	86	13	,	,	PUNCT
taxlaw-2827	86	14	sophisticated	sophisticated	ADJ
taxlaw-2827	86	15	players	player	NOUN
taxlaw-2827	86	16	(	(	PUNCT
taxlaw-2827	86	17	e.g.	e.g.	ADV
taxlaw-2827	86	18	,	,	PUNCT
taxlaw-2827	86	19	media	medium	NOUN
taxlaw-2827	86	20	organizations	organization	NOUN
taxlaw-2827	86	21	,	,	PUNCT
taxlaw-2827	86	22	competitors	competitor	NOUN
taxlaw-2827	86	23	,	,	PUNCT
taxlaw-2827	86	24	and	and	CCONJ
taxlaw-2827	86	25	ngos	ngo	NOUN
taxlaw-2827	86	26	)	)	PUNCT
taxlaw-2827	86	27	would	would	AUX
taxlaw-2827	86	28	.	.	PUNCT
taxlaw-2827	87	1	thus	thus	ADV
taxlaw-2827	87	2	,	,	PUNCT
taxlaw-2827	87	3	even	even	ADV
taxlaw-2827	87	4	though	though	SCONJ
taxlaw-2827	87	5	the	the	DET
taxlaw-2827	87	6	shareholders	shareholder	NOUN
taxlaw-2827	87	7	’	’	PART
taxlaw-2827	87	8	apathy	apathy	NOUN
taxlaw-2827	87	9	results	result	NOUN
taxlaw-2827	87	10	in	in	ADP
taxlaw-2827	87	11	problematic	problematic	ADJ
taxlaw-2827	87	12	corporate	corporate	ADJ
taxlaw-2827	87	13	-	-	PUNCT
taxlaw-2827	87	14	political	political	ADJ
taxlaw-2827	87	15	accountability	accountability	NOUN
taxlaw-2827	87	16	,	,	PUNCT
taxlaw-2827	87	17	the	the	DET
taxlaw-2827	87	18	remedy	remedy	NOUN
taxlaw-2827	87	19	should	should	AUX
taxlaw-2827	87	20	not	not	PART
taxlaw-2827	87	21	necessarily	necessarily	ADV
taxlaw-2827	87	22	aim	aim	VERB
taxlaw-2827	87	23	to	to	PART
taxlaw-2827	87	24	increase	increase	VERB
taxlaw-2827	87	25	individual	individual	ADJ
taxlaw-2827	87	26	shareholders	shareholder	NOUN
taxlaw-2827	87	27	’	'	PUNCT
taxlaw-2827	87	28	involvement	involvement	NOUN
taxlaw-2827	87	29	or	or	CCONJ
taxlaw-2827	87	30	activism	activism	NOUN
taxlaw-2827	87	31	.	.	PUNCT
taxlaw-2827	88	1	in	in	ADP
taxlaw-2827	88	2	fact	fact	NOUN
taxlaw-2827	88	3	,	,	PUNCT
taxlaw-2827	88	4	much	much	ADJ
taxlaw-2827	88	5	of	of	ADP
taxlaw-2827	88	6	the	the	DET
taxlaw-2827	88	7	answer	answer	NOUN
taxlaw-2827	88	8	to	to	ADP
taxlaw-2827	88	9	what	what	PRON
taxlaw-2827	88	10	comprises	comprise	VERB
taxlaw-2827	88	11	legitimate	legitimate	ADJ
taxlaw-2827	88	12	corporate	corporate	ADJ
taxlaw-2827	88	13	conduct	conduct	NOUN
taxlaw-2827	88	14	will	will	AUX
taxlaw-2827	88	15	come	come	VERB
taxlaw-2827	88	16	as	as	ADP
taxlaw-2827	88	17	a	a	DET
taxlaw-2827	88	18	result	result	NOUN
taxlaw-2827	88	19	of	of	ADP
taxlaw-2827	88	20	the	the	DET
taxlaw-2827	88	21	actions	action	NOUN
taxlaw-2827	88	22	taken	take	VERB
taxlaw-2827	88	23	by	by	ADP
taxlaw-2827	88	24	well	well	ADV
taxlaw-2827	88	25	-	-	PUNCT
taxlaw-2827	88	26	informed	inform	VERB
taxlaw-2827	88	27	“	"	PUNCT
taxlaw-2827	88	28	professional	professional	ADJ
taxlaw-2827	88	29	”	"	PUNCT
taxlaw-2827	88	30	parties	party	NOUN
taxlaw-2827	88	31	.	.	PUNCT
taxlaw-2827	89	1	hence	hence	ADV
taxlaw-2827	89	2	,	,	PUNCT
taxlaw-2827	89	3	just	just	ADV
taxlaw-2827	89	4	as	as	SCONJ
taxlaw-2827	89	5	in	in	ADP
taxlaw-2827	89	6	the	the	DET
taxlaw-2827	89	7	case	case	NOUN
taxlaw-2827	89	8	of	of	ADP
taxlaw-2827	89	9	financial	financial	ADJ
taxlaw-2827	89	10	disclosure	disclosure	NOUN
taxlaw-2827	89	11	,	,	PUNCT
taxlaw-2827	89	12	the	the	DET
taxlaw-2827	89	13	success	success	NOUN
taxlaw-2827	89	14	of	of	ADP
taxlaw-2827	89	15	a	a	DET
taxlaw-2827	89	16	non	non	ADJ
taxlaw-2827	89	17	-	-	ADJ
taxlaw-2827	89	18	financial	financial	ADJ
taxlaw-2827	89	19	disclosure	disclosure	NOUN
taxlaw-2827	89	20	regime	regime	NOUN
taxlaw-2827	89	21	does	do	AUX
taxlaw-2827	89	22	not	not	PART
taxlaw-2827	89	23	depend	depend	VERB
taxlaw-2827	89	24	on	on	ADP
taxlaw-2827	89	25	whether	whether	SCONJ
taxlaw-2827	89	26	it	it	PRON
taxlaw-2827	89	27	actually	actually	ADV
taxlaw-2827	89	28	changes	change	VERB
taxlaw-2827	89	29	the	the	DET
taxlaw-2827	89	30	behavior	behavior	NOUN
taxlaw-2827	89	31	of	of	ADP
taxlaw-2827	89	32	individual	individual	ADJ
taxlaw-2827	89	33	investors	investor	NOUN
taxlaw-2827	89	34	,	,	PUNCT
taxlaw-2827	89	35	but	but	CCONJ
taxlaw-2827	89	36	on	on	ADP
taxlaw-2827	89	37	how	how	SCONJ
taxlaw-2827	89	38	it	it	PRON
taxlaw-2827	89	39	affects	affect	VERB
taxlaw-2827	89	40	the	the	DET
taxlaw-2827	89	41	overall	overall	ADJ
taxlaw-2827	89	42	(	(	PUNCT
taxlaw-2827	89	43	not	not	PART
taxlaw-2827	89	44	necessarily	necessarily	ADV
taxlaw-2827	89	45	investment	investment	NOUN
taxlaw-2827	89	46	)	)	PUNCT
taxlaw-2827	89	47	behavior	behavior	NOUN
taxlaw-2827	89	48	of	of	ADP
taxlaw-2827	89	49	professional	professional	ADJ
taxlaw-2827	89	50	players	player	NOUN
taxlaw-2827	89	51	.	.	PUNCT
taxlaw-2827	90	1	to	to	ADP
taxlaw-2827	90	2	the	the	DET
taxlaw-2827	90	3	extent	extent	NOUN
taxlaw-2827	90	4	that	that	SCONJ
taxlaw-2827	90	5	corporate	corporate	ADJ
taxlaw-2827	90	6	conduct	conduct	NOUN
taxlaw-2827	90	7	on	on	ADP
taxlaw-2827	90	8	certain	certain	ADJ
taxlaw-2827	90	9	issues	issue	NOUN
taxlaw-2827	90	10	seems	seem	VERB
taxlaw-2827	90	11	unjustified	unjustified	ADJ
taxlaw-2827	90	12	,	,	PUNCT
taxlaw-2827	90	13	non	non	ADJ
taxlaw-2827	90	14	-	-	ADJ
taxlaw-2827	90	15	financial	financial	ADJ
taxlaw-2827	90	16	disclosure	disclosure	NOUN
taxlaw-2827	90	17	would	would	AUX
taxlaw-2827	90	18	generate	generate	VERB
taxlaw-2827	90	19	socio	socio	NOUN
taxlaw-2827	90	20	-	-	PUNCT
taxlaw-2827	90	21	political	political	ADJ
taxlaw-2827	90	22	reactions	reaction	NOUN
taxlaw-2827	90	23	,	,	PUNCT
taxlaw-2827	90	24	and	and	CCONJ
taxlaw-2827	90	25	these	these	DET
taxlaw-2827	90	26	costs	cost	NOUN
taxlaw-2827	90	27	may	may	AUX
taxlaw-2827	90	28	alter	alter	VERB
taxlaw-2827	90	29	the	the	DET
taxlaw-2827	90	30	corporate	corporate	ADJ
taxlaw-2827	90	31	cost	cost	NOUN
taxlaw-2827	90	32	-	-	PUNCT
taxlaw-2827	90	33	benefit	benefit	NOUN
taxlaw-2827	90	34	equilibrium	equilibrium	NOUN
taxlaw-2827	90	35	on	on	ADP
taxlaw-2827	90	36	this	this	DET
taxlaw-2827	90	37	issue	issue	NOUN
taxlaw-2827	90	38	.	.	PUNCT
taxlaw-2827	91	1	the	the	DET
taxlaw-2827	91	2	article	article	NOUN
taxlaw-2827	91	3	then	then	ADV
taxlaw-2827	91	4	explains	explain	VERB
taxlaw-2827	91	5	how	how	SCONJ
taxlaw-2827	91	6	its	its	PRON
taxlaw-2827	91	7	new	new	ADJ
taxlaw-2827	91	8	formulation	formulation	NOUN
taxlaw-2827	91	9	of	of	ADP
taxlaw-2827	91	10	csr	csr	NOUN
taxlaw-2827	91	11	interacts	interact	VERB
taxlaw-2827	91	12	with	with	ADP
taxlaw-2827	91	13	the	the	DET
taxlaw-2827	91	14	public	public	ADJ
taxlaw-2827	91	15	finance	finance	NOUN
taxlaw-2827	91	16	scholarship	scholarship	NOUN
taxlaw-2827	91	17	on	on	ADP
taxlaw-2827	91	18	tax	tax	NOUN
taxlaw-2827	91	19	disclosure	disclosure	NOUN
taxlaw-2827	91	20	.	.	PUNCT
taxlaw-2827	92	1	the	the	DET
taxlaw-2827	92	2	notion	notion	NOUN
taxlaw-2827	92	3	of	of	ADP
taxlaw-2827	92	4	tax	tax	NOUN
taxlaw-2827	92	5	planning	planning	NOUN
taxlaw-2827	92	6	is	be	AUX
taxlaw-2827	92	7	ideal	ideal	ADJ
taxlaw-2827	92	8	because	because	SCONJ
taxlaw-2827	92	9	it	it	PRON
taxlaw-2827	92	10	reflects	reflect	VERB
taxlaw-2827	92	11	corporations	corporation	NOUN
taxlaw-2827	92	12	’	'	PUNCT
taxlaw-2827	92	13	obligation	obligation	NOUN
taxlaw-2827	92	14	toward	toward	ADP
taxlaw-2827	92	15	society	society	NOUN
taxlaw-2827	92	16	.	.	PUNCT
taxlaw-2827	93	1	because	because	SCONJ
taxlaw-2827	93	2	tax	tax	NOUN
taxlaw-2827	93	3	planning	planning	NOUN
taxlaw-2827	93	4	is	be	AUX
taxlaw-2827	93	5	legal	legal	ADJ
taxlaw-2827	93	6	,	,	PUNCT
taxlaw-2827	93	7	traditional	traditional	ADJ
taxlaw-2827	93	8	corporate	corporate	ADJ
taxlaw-2827	93	9	law	law	NOUN
taxlaw-2827	93	10	scholarship	scholarship	NOUN
taxlaw-2827	93	11	suggests	suggest	VERB
taxlaw-2827	93	12	that	that	SCONJ
taxlaw-2827	93	13	managers	manager	NOUN
taxlaw-2827	93	14	have	have	VERB
taxlaw-2827	93	15	an	an	DET
taxlaw-2827	93	16	obligation	obligation	NOUN
taxlaw-2827	93	17	to	to	PART
taxlaw-2827	93	18	undertake	undertake	VERB
taxlaw-2827	93	19	legal	legal	ADJ
taxlaw-2827	93	20	(	(	PUNCT
taxlaw-2827	93	21	yet	yet	ADV
taxlaw-2827	93	22	aggressive	aggressive	ADJ
taxlaw-2827	93	23	)	)	PUNCT
taxlaw-2827	93	24	tax	tax	NOUN
taxlaw-2827	93	25	minimization	minimization	NOUN
taxlaw-2827	93	26	strategies	strategy	NOUN
taxlaw-2827	93	27	to	to	PART
taxlaw-2827	93	28	maximize	maximize	VERB
taxlaw-2827	93	29	shareholders	shareholder	NOUN
taxlaw-2827	93	30	’	'	PUNCT
taxlaw-2827	93	31	returns	return	NOUN
taxlaw-2827	93	32	.	.	PUNCT
taxlaw-2827	94	1	however	however	ADV
taxlaw-2827	94	2	,	,	PUNCT
taxlaw-2827	94	3	many	many	ADJ
taxlaw-2827	94	4	corporations	corporation	NOUN
taxlaw-2827	94	5	refrain	refrain	VERB
taxlaw-2827	94	6	from	from	ADP
taxlaw-2827	94	7	aggressive	aggressive	ADJ
taxlaw-2827	94	8	measures	measure	NOUN
taxlaw-2827	94	9	in	in	ADP
taxlaw-2827	94	10	avoiding	avoid	VERB
taxlaw-2827	94	11	taxes	taxis	NOUN
taxlaw-2827	94	12	,	,	PUNCT
taxlaw-2827	94	13	which	which	PRON
taxlaw-2827	94	14	is	be	AUX
taxlaw-2827	94	15	antithetical	antithetical	ADJ
taxlaw-2827	94	16	to	to	ADP
taxlaw-2827	94	17	what	what	PRON
taxlaw-2827	94	18	they	they	PRON
taxlaw-2827	94	19	are	be	AUX
taxlaw-2827	94	20	“	"	PUNCT
taxlaw-2827	94	21	rationally	rationally	ADV
taxlaw-2827	94	22	”	"	PUNCT
taxlaw-2827	94	23	expected	expect	VERB
taxlaw-2827	94	24	to	to	PART
taxlaw-2827	94	25	do	do	VERB
taxlaw-2827	94	26	to	to	PART
taxlaw-2827	94	27	maximize	maximize	VERB
taxlaw-2827	94	28	the	the	DET
taxlaw-2827	94	29	financial	financial	ADJ
taxlaw-2827	94	30	return	return	NOUN
taxlaw-2827	94	31	on	on	ADP
taxlaw-2827	94	32	their	their	PRON
taxlaw-2827	94	33	shareholders	shareholder	NOUN
taxlaw-2827	94	34	’	'	PUNCT
taxlaw-2827	94	35	investment	investment	NOUN
taxlaw-2827	94	36	.	.	PUNCT
taxlaw-2827	95	1	the	the	DET
taxlaw-2827	95	2	article	article	NOUN
taxlaw-2827	95	3	addresses	address	VERB
taxlaw-2827	95	4	this	this	DET
taxlaw-2827	95	5	issue	issue	NOUN
taxlaw-2827	95	6	by	by	ADP
taxlaw-2827	95	7	relying	rely	VERB
taxlaw-2827	95	8	on	on	ADP
taxlaw-2827	95	9	the	the	DET
taxlaw-2827	95	10	public	public	ADJ
taxlaw-2827	95	11	finance	finance	NOUN
taxlaw-2827	95	12	literature	literature	NOUN
taxlaw-2827	95	13	dealing	deal	VERB
taxlaw-2827	95	14	with	with	ADP
taxlaw-2827	95	15	the	the	DET
taxlaw-2827	95	16	impact	impact	NOUN
taxlaw-2827	95	17	of	of	ADP
taxlaw-2827	95	18	disclosing	disclose	VERB
taxlaw-2827	95	19	corporate	corporate	ADJ
taxlaw-2827	95	20	tax	tax	NOUN
taxlaw-2827	95	21	returns	return	NOUN
taxlaw-2827	95	22	.	.	PUNCT
taxlaw-2827	96	1	part	part	NOUN
taxlaw-2827	96	2	i	i	PRON
taxlaw-2827	96	3	provides	provide	VERB
taxlaw-2827	96	4	an	an	DET
taxlaw-2827	96	5	overview	overview	NOUN
taxlaw-2827	96	6	of	of	ADP
taxlaw-2827	96	7	the	the	DET
taxlaw-2827	96	8	csr	csr	NOUN
taxlaw-2827	96	9	literature	literature	NOUN
taxlaw-2827	96	10	.	.	PUNCT
taxlaw-2827	97	1	part	part	PROPN
taxlaw-2827	97	2	ii	ii	PROPN
taxlaw-2827	97	3	explains	explain	VERB
taxlaw-2827	97	4	the	the	DET
taxlaw-2827	97	5	concept	concept	NOUN
taxlaw-2827	97	6	of	of	ADP
taxlaw-2827	97	7	corporate	corporate	ADJ
taxlaw-2827	97	8	political	political	ADJ
taxlaw-2827	97	9	agency	agency	NOUN
taxlaw-2827	97	10	,	,	PUNCT
taxlaw-2827	97	11	the	the	DET
taxlaw-2827	97	12	negative	negative	ADJ
taxlaw-2827	97	13	externalities	externality	NOUN
taxlaw-2827	97	14	of	of	ADP
taxlaw-2827	97	15	portfolio	portfolio	NOUN
taxlaw-2827	97	16	investments	investment	NOUN
taxlaw-2827	97	17	on	on	ADP
taxlaw-2827	97	18	democratic	democratic	ADJ
taxlaw-2827	97	19	participation	participation	NOUN
taxlaw-2827	97	20	,	,	PUNCT
taxlaw-2827	97	21	and	and	CCONJ
taxlaw-2827	97	22	why	why	SCONJ
taxlaw-2827	97	23	disclosure	disclosure	NOUN
taxlaw-2827	97	24	may	may	AUX
taxlaw-2827	97	25	help	help	VERB
taxlaw-2827	97	26	solve	solve	VERB
taxlaw-2827	97	27	some	some	PRON
taxlaw-2827	97	28	of	of	ADP
taxlaw-2827	97	29	these	these	DET
taxlaw-2827	97	30	problems	problem	NOUN
taxlaw-2827	97	31	.	.	PUNCT
taxlaw-2827	98	1	it	it	PRON
taxlaw-2827	98	2	then	then	ADV
taxlaw-2827	98	3	assesses	assess	VERB
taxlaw-2827	98	4	the	the	DET
taxlaw-2827	98	5	strengths	strength	NOUN
taxlaw-2827	98	6	and	and	CCONJ
taxlaw-2827	98	7	weaknesses	weakness	NOUN
taxlaw-2827	98	8	of	of	ADP
taxlaw-2827	98	9	using	use	VERB
taxlaw-2827	98	10	disclosure	disclosure	NOUN
taxlaw-2827	98	11	to	to	PART
taxlaw-2827	98	12	address	address	VERB
taxlaw-2827	98	13	corporate	corporate	ADJ
taxlaw-2827	98	14	political	political	ADJ
taxlaw-2827	98	15	agency	agency	NOUN
taxlaw-2827	98	16	problems	problem	NOUN
taxlaw-2827	98	17	.	.	PUNCT
taxlaw-2827	99	1	part	part	NOUN
taxlaw-2827	99	2	iii	iii	NOUN
taxlaw-2827	99	3	explains	explain	VERB
taxlaw-2827	99	4	how	how	SCONJ
taxlaw-2827	99	5	disclosure	disclosure	NOUN
taxlaw-2827	99	6	could	could	AUX
taxlaw-2827	99	7	be	be	AUX
taxlaw-2827	99	8	implemented	implement	VERB
taxlaw-2827	99	9	with	with	ADP
taxlaw-2827	99	10	respect	respect	NOUN
taxlaw-2827	99	11	to	to	ADP
taxlaw-2827	99	12	corporate	corporate	ADJ
taxlaw-2827	99	13	tax	tax	NOUN
taxlaw-2827	99	14	planning	planning	NOUN
taxlaw-2827	99	15	strategies	strategy	NOUN
taxlaw-2827	99	16	,	,	PUNCT
taxlaw-2827	99	17	analyzing	analyze	VERB
taxlaw-2827	99	18	how	how	SCONJ
taxlaw-2827	99	19	such	such	DET
taxlaw-2827	99	20	a	a	DET
taxlaw-2827	99	21	disclosure	disclosure	NOUN
taxlaw-2827	99	22	regime	regime	NOUN
taxlaw-2827	99	23	would	would	AUX
taxlaw-2827	99	24	help	help	VERB
taxlaw-2827	99	25	determine	determine	VERB
taxlaw-2827	99	26	whether	whether	SCONJ
taxlaw-2827	99	27	specific	specific	ADJ
taxlaw-2827	99	28	tax	tax	NOUN
taxlaw-2827	99	29	planning	planning	NOUN
taxlaw-2827	99	30	strategies	strategy	NOUN
taxlaw-2827	99	31	,	,	PUNCT
taxlaw-2827	99	32	such	such	ADJ
taxlaw-2827	99	33	as	as	ADP
taxlaw-2827	99	34	apple	apple	NOUN
taxlaw-2827	99	35	’s	’s	PART
taxlaw-2827	99	36	nocountry	nocountry	NOUN
taxlaw-2827	99	37	tax	tax	NOUN
taxlaw-2827	99	38	resident	resident	NOUN
taxlaw-2827	99	39	subsidiaries	subsidiary	NOUN
taxlaw-2827	99	40	,	,	PUNCT
taxlaw-2827	99	41	are	be	AUX
taxlaw-2827	99	42	legitimate	legitimate	ADJ
taxlaw-2827	99	43	tax	tax	NOUN
taxlaw-2827	99	44	planning	planning	NOUN
taxlaw-2827	99	45	avenues	avenue	NOUN
taxlaw-2827	99	46	.	.	PUNCT
taxlaw-2827	100	1	ii	ii	PROPN
taxlaw-2827	100	2	.	.	PUNCT
taxlaw-2827	101	1	corporate	corporate	ADJ
taxlaw-2827	101	2	social	social	ADJ
taxlaw-2827	101	3	responsibility	responsibility	NOUN
taxlaw-2827	101	4	in	in	ADP
taxlaw-2827	101	5	context	context	NOUN
taxlaw-2827	101	6	the	the	DET
taxlaw-2827	101	7	article	article	NOUN
taxlaw-2827	101	8	argues	argue	VERB
taxlaw-2827	101	9	that	that	SCONJ
taxlaw-2827	101	10	policymakers	policymaker	NOUN
taxlaw-2827	101	11	should	should	AUX
taxlaw-2827	101	12	view	view	VERB
taxlaw-2827	101	13	tax	tax	NOUN
taxlaw-2827	101	14	disclosure	disclosure	NOUN
taxlaw-2827	101	15	as	as	ADP
taxlaw-2827	101	16	a	a	DET
taxlaw-2827	101	17	corporate	corporate	ADJ
taxlaw-2827	101	18	2014	2014	NUM
taxlaw-2827	101	19	]	]	PUNCT
taxlaw-2827	101	20	tax	tax	NOUN
taxlaw-2827	101	21	disclosure	disclosure	NOUN
taxlaw-2827	101	22	and	and	CCONJ
taxlaw-2827	101	23	corporate	corporate	ADJ
taxlaw-2827	101	24	political	political	ADJ
taxlaw-2827	101	25	agency	agency	NOUN
taxlaw-2827	101	26	91	91	NUM
taxlaw-2827	101	27	governance	governance	NOUN
taxlaw-2827	101	28	issue	issue	NOUN
taxlaw-2827	101	29	that	that	PRON
taxlaw-2827	101	30	relates	relate	VERB
taxlaw-2827	101	31	to	to	ADP
taxlaw-2827	101	32	the	the	DET
taxlaw-2827	101	33	broader	broad	ADJ
taxlaw-2827	101	34	questions	question	NOUN
taxlaw-2827	101	35	of	of	ADP
taxlaw-2827	101	36	csr	csr	NOUN
taxlaw-2827	101	37	,	,	PUNCT
taxlaw-2827	101	38	and	and	CCONJ
taxlaw-2827	101	39	not	not	PART
taxlaw-2827	101	40	only	only	ADV
taxlaw-2827	101	41	as	as	ADP
taxlaw-2827	101	42	a	a	DET
taxlaw-2827	101	43	mechanism	mechanism	NOUN
taxlaw-2827	101	44	for	for	ADP
taxlaw-2827	101	45	promoting	promote	VERB
taxlaw-2827	101	46	tax	tax	NOUN
taxlaw-2827	101	47	compliance	compliance	NOUN
taxlaw-2827	101	48	.	.	PUNCT
taxlaw-2827	102	1	this	this	DET
taxlaw-2827	102	2	part	part	NOUN
taxlaw-2827	102	3	provides	provide	VERB
taxlaw-2827	102	4	a	a	DET
taxlaw-2827	102	5	synoptic	synoptic	ADJ
taxlaw-2827	102	6	review	review	NOUN
taxlaw-2827	102	7	of	of	ADP
taxlaw-2827	102	8	the	the	DET
taxlaw-2827	102	9	relevant	relevant	ADJ
taxlaw-2827	102	10	csr	csr	NOUN
taxlaw-2827	102	11	literature	literature	NOUN
taxlaw-2827	102	12	.	.	PUNCT
taxlaw-2827	103	1	part	part	PROPN
taxlaw-2827	103	2	i.a	i.a	PROPN
taxlaw-2827	103	3	gives	give	VERB
taxlaw-2827	103	4	the	the	DET
taxlaw-2827	103	5	background	background	NOUN
taxlaw-2827	103	6	of	of	ADP
taxlaw-2827	103	7	csr	csr	NOUN
taxlaw-2827	103	8	and	and	CCONJ
taxlaw-2827	103	9	the	the	DET
taxlaw-2827	103	10	recent	recent	ADJ
taxlaw-2827	103	11	academic	academic	ADJ
taxlaw-2827	103	12	interest	interest	NOUN
taxlaw-2827	103	13	in	in	ADP
taxlaw-2827	103	14	it	it	PRON
taxlaw-2827	103	15	.	.	PUNCT
taxlaw-2827	104	1	the	the	DET
taxlaw-2827	104	2	analysis	analysis	NOUN
taxlaw-2827	104	3	of	of	ADP
taxlaw-2827	104	4	part	part	NOUN
taxlaw-2827	104	5	i.b	i.b	PROPN
taxlaw-2827	104	6	extracts	extract	NOUN
taxlaw-2827	104	7	three	three	NUM
taxlaw-2827	104	8	core	core	NOUN
taxlaw-2827	104	9	truisms	truism	NOUN
taxlaw-2827	104	10	from	from	ADP
taxlaw-2827	104	11	the	the	DET
taxlaw-2827	104	12	csr	csr	NOUN
taxlaw-2827	104	13	agenda	agenda	NOUN
taxlaw-2827	104	14	:	:	PUNCT
taxlaw-2827	104	15	the	the	DET
taxlaw-2827	104	16	notion	notion	NOUN
taxlaw-2827	104	17	that	that	SCONJ
taxlaw-2827	104	18	corporate	corporate	ADJ
taxlaw-2827	104	19	officers	officer	NOUN
taxlaw-2827	104	20	should	should	AUX
taxlaw-2827	104	21	take	take	VERB
taxlaw-2827	104	22	into	into	ADP
taxlaw-2827	104	23	account	account	NOUN
taxlaw-2827	104	24	the	the	DET
taxlaw-2827	104	25	externalities	externality	NOUN
taxlaw-2827	104	26	of	of	ADP
taxlaw-2827	104	27	corporate	corporate	ADJ
taxlaw-2827	104	28	activities	activity	NOUN
taxlaw-2827	104	29	;	;	PUNCT
taxlaw-2827	104	30	the	the	DET
taxlaw-2827	104	31	notion	notion	NOUN
taxlaw-2827	104	32	of	of	ADP
taxlaw-2827	104	33	welfare	welfare	NOUN
taxlaw-2827	104	34	(	(	PUNCT
taxlaw-2827	104	35	not	not	PART
taxlaw-2827	104	36	wealth	wealth	NOUN
taxlaw-2827	104	37	)	)	PUNCT
taxlaw-2827	104	38	maximization	maximization	NOUN
taxlaw-2827	104	39	;	;	PUNCT
taxlaw-2827	104	40	and	and	CCONJ
taxlaw-2827	104	41	the	the	DET
taxlaw-2827	104	42	idea	idea	NOUN
taxlaw-2827	104	43	that	that	SCONJ
taxlaw-2827	104	44	there	there	PRON
taxlaw-2827	104	45	is	be	VERB
taxlaw-2827	104	46	a	a	DET
taxlaw-2827	104	47	change	change	NOUN
taxlaw-2827	104	48	in	in	ADP
taxlaw-2827	104	49	the	the	DET
taxlaw-2827	104	50	nature	nature	NOUN
taxlaw-2827	104	51	of	of	ADP
taxlaw-2827	104	52	agency	agency	NOUN
taxlaw-2827	104	53	costs	cost	NOUN
taxlaw-2827	104	54	associated	associate	VERB
taxlaw-2827	104	55	with	with	ADP
taxlaw-2827	104	56	the	the	DET
taxlaw-2827	104	57	growth	growth	NOUN
taxlaw-2827	104	58	of	of	ADP
taxlaw-2827	104	59	portfolio	portfolio	NOUN
taxlaw-2827	104	60	investments	investment	NOUN
taxlaw-2827	104	61	.	.	PUNCT
taxlaw-2827	105	1	9	9	NUM
taxlaw-2827	105	2	a.	a.	NOUN
taxlaw-2827	105	3	corporate	corporate	ADJ
taxlaw-2827	105	4	social	social	ADJ
taxlaw-2827	105	5	responsibility	responsibility	NOUN
taxlaw-2827	105	6	in	in	ADP
taxlaw-2827	105	7	context	context	NOUN
taxlaw-2827	105	8	the	the	DET
taxlaw-2827	105	9	traditional	traditional	ADJ
taxlaw-2827	105	10	corporate	corporate	ADJ
taxlaw-2827	105	11	law	law	NOUN
taxlaw-2827	105	12	model	model	NOUN
taxlaw-2827	105	13	views	view	VERB
taxlaw-2827	105	14	corporate	corporate	ADJ
taxlaw-2827	105	15	managers	manager	NOUN
taxlaw-2827	105	16	and	and	CCONJ
taxlaw-2827	105	17	employees	employee	NOUN
taxlaw-2827	105	18	as	as	ADP
taxlaw-2827	105	19	agents	agent	NOUN
taxlaw-2827	105	20	invested	invest	VERB
taxlaw-2827	105	21	with	with	ADP
taxlaw-2827	105	22	the	the	DET
taxlaw-2827	105	23	fiduciary	fiduciary	ADJ
taxlaw-2827	105	24	duty	duty	NOUN
taxlaw-2827	105	25	of	of	ADP
taxlaw-2827	105	26	maximizing	maximize	VERB
taxlaw-2827	105	27	the	the	DET
taxlaw-2827	105	28	wealth	wealth	NOUN
taxlaw-2827	105	29	of	of	ADP
taxlaw-2827	105	30	their	their	PRON
taxlaw-2827	105	31	principals	principal	NOUN
taxlaw-2827	105	32	(	(	PUNCT
taxlaw-2827	105	33	that	that	PRON
taxlaw-2827	105	34	is	is	ADV
taxlaw-2827	105	35	,	,	PUNCT
taxlaw-2827	105	36	their	their	PRON
taxlaw-2827	105	37	shareholders	shareholder	NOUN
taxlaw-2827	105	38	)	)	PUNCT
taxlaw-2827	105	39	.	.	PUNCT
taxlaw-2827	106	1	10	10	NUM
taxlaw-2827	106	2	this	this	DET
taxlaw-2827	106	3	model	model	NOUN
taxlaw-2827	106	4	argues	argue	VERB
taxlaw-2827	106	5	that	that	SCONJ
taxlaw-2827	106	6	corporations	corporation	NOUN
taxlaw-2827	106	7	are	be	AUX
taxlaw-2827	106	8	more	more	ADV
taxlaw-2827	106	9	easily	easily	ADV
taxlaw-2827	106	10	monitored	monitor	VERB
taxlaw-2827	106	11	when	when	SCONJ
taxlaw-2827	106	12	corporate	corporate	ADJ
taxlaw-2827	106	13	managers	manager	NOUN
taxlaw-2827	106	14	have	have	VERB
taxlaw-2827	106	15	a	a	DET
taxlaw-2827	106	16	single	single	ADJ
taxlaw-2827	106	17	class	class	NOUN
taxlaw-2827	106	18	of	of	ADP
taxlaw-2827	106	19	principals	principal	NOUN
taxlaw-2827	106	20	(	(	PUNCT
taxlaw-2827	106	21	that	that	PRON
taxlaw-2827	106	22	is	is	ADV
taxlaw-2827	106	23	,	,	PUNCT
taxlaw-2827	106	24	shareholders	shareholder	NOUN
taxlaw-2827	106	25	entitled	entitle	VERB
taxlaw-2827	106	26	to	to	ADP
taxlaw-2827	106	27	residual	residual	ADJ
taxlaw-2827	106	28	benefits	benefit	NOUN
taxlaw-2827	106	29	)	)	PUNCT
taxlaw-2827	106	30	and	and	CCONJ
taxlaw-2827	106	31	a	a	DET
taxlaw-2827	106	32	single	single	ADJ
taxlaw-2827	106	33	goal	goal	NOUN
taxlaw-2827	106	34	(	(	PUNCT
taxlaw-2827	106	35	wealth	wealth	NOUN
taxlaw-2827	106	36	maximization	maximization	PROPN
taxlaw-2827	106	37	)	)	PUNCT
taxlaw-2827	106	38	.	.	PUNCT
taxlaw-2827	107	1	11	11	NUM
taxlaw-2827	107	2	the	the	DET
taxlaw-2827	107	3	resulting	result	VERB
taxlaw-2827	107	4	benefit	benefit	NOUN
taxlaw-2827	107	5	of	of	ADP
taxlaw-2827	107	6	this	this	DET
taxlaw-2827	107	7	simplified	simplified	ADJ
taxlaw-2827	107	8	monitoring	monitoring	NOUN
taxlaw-2827	107	9	is	be	AUX
taxlaw-2827	107	10	a	a	DET
taxlaw-2827	107	11	reduction	reduction	NOUN
taxlaw-2827	107	12	in	in	ADP
taxlaw-2827	107	13	agency	agency	NOUN
taxlaw-2827	107	14	costs	cost	NOUN
taxlaw-2827	107	15	,	,	PUNCT
taxlaw-2827	107	16	which	which	PRON
taxlaw-2827	107	17	,	,	PUNCT
taxlaw-2827	107	18	in	in	ADP
taxlaw-2827	107	19	turn	turn	NOUN
taxlaw-2827	107	20	,	,	PUNCT
taxlaw-2827	107	21	increases	increase	VERB
taxlaw-2827	107	22	the	the	DET
taxlaw-2827	107	23	value	value	NOUN
taxlaw-2827	107	24	of	of	ADP
taxlaw-2827	107	25	the	the	DET
taxlaw-2827	107	26	corporate	corporate	ADJ
taxlaw-2827	107	27	venture	venture	NOUN
taxlaw-2827	107	28	.	.	PUNCT
taxlaw-2827	108	1	12	12	NUM
taxlaw-2827	108	2	the	the	DET
taxlaw-2827	108	3	csr	csr	NOUN
taxlaw-2827	108	4	movement	movement	NOUN
taxlaw-2827	108	5	objects	object	VERB
taxlaw-2827	108	6	to	to	ADP
taxlaw-2827	108	7	this	this	DET
taxlaw-2827	108	8	traditional	traditional	ADJ
taxlaw-2827	108	9	view	view	NOUN
taxlaw-2827	108	10	,	,	PUNCT
taxlaw-2827	108	11	arguing	argue	VERB
taxlaw-2827	108	12	that	that	SCONJ
taxlaw-2827	108	13	it	it	PRON
taxlaw-2827	108	14	fails	fail	VERB
taxlaw-2827	108	15	to	to	PART
taxlaw-2827	108	16	promote	promote	VERB
taxlaw-2827	108	17	an	an	DET
taxlaw-2827	108	18	optimal	optimal	ADJ
taxlaw-2827	108	19	corporate	corporate	ADJ
taxlaw-2827	108	20	regime	regime	NOUN
taxlaw-2827	108	21	.	.	PUNCT
taxlaw-2827	109	1	13	13	NUM
taxlaw-2827	109	2	theorists	theorist	NOUN
taxlaw-2827	109	3	,	,	PUNCT
taxlaw-2827	109	4	such	such	ADJ
taxlaw-2827	109	5	as	as	ADP
taxlaw-2827	109	6	einer	einer	NOUN
taxlaw-2827	109	7	elhauge	elhauge	NOUN
taxlaw-2827	109	8	and	and	CCONJ
taxlaw-2827	109	9	cynthia	cynthia	PROPN
taxlaw-2827	109	10	williams	williams	PROPN
taxlaw-2827	109	11	,	,	PUNCT
taxlaw-2827	109	12	stress	stress	VERB
taxlaw-2827	109	13	that	that	SCONJ
taxlaw-2827	109	14	shareholder	shareholder	NOUN
taxlaw-2827	109	15	wealth	wealth	NOUN
taxlaw-2827	109	16	maximization	maximization	NOUN
taxlaw-2827	109	17	should	should	AUX
taxlaw-2827	109	18	not	not	PART
taxlaw-2827	109	19	be	be	AUX
taxlaw-2827	109	20	the	the	DET
taxlaw-2827	109	21	only	only	ADJ
taxlaw-2827	109	22	principle	principle	NOUN
taxlaw-2827	109	23	that	that	PRON
taxlaw-2827	109	24	governs	govern	VERB
taxlaw-2827	109	25	corporate	corporate	ADJ
taxlaw-2827	109	26	law	law	NOUN
taxlaw-2827	109	27	.	.	PUNCT
taxlaw-2827	110	1	instead	instead	ADV
taxlaw-2827	110	2	,	,	PUNCT
taxlaw-2827	110	3	corporate	corporate	ADJ
taxlaw-2827	110	4	law	law	NOUN
taxlaw-2827	110	5	should	should	AUX
taxlaw-2827	110	6	allow	allow	VERB
taxlaw-2827	110	7	managers	manager	NOUN
taxlaw-2827	110	8	to	to	PART
taxlaw-2827	110	9	undertake	undertake	VERB
taxlaw-2827	110	10	activities	activity	NOUN
taxlaw-2827	110	11	that	that	PRON
taxlaw-2827	110	12	do	do	AUX
taxlaw-2827	110	13	not	not	PART
taxlaw-2827	110	14	necessarily	necessarily	ADV
taxlaw-2827	110	15	increase	increase	VERB
taxlaw-2827	110	16	shareholders	shareholder	NOUN
taxlaw-2827	110	17	’	'	PUNCT
taxlaw-2827	110	18	wealth	wealth	NOUN
taxlaw-2827	110	19	,	,	PUNCT
taxlaw-2827	110	20	and	and	CCONJ
taxlaw-2827	110	21	also	also	ADV
taxlaw-2827	110	22	to	to	PART
taxlaw-2827	110	23	be	be	AUX
taxlaw-2827	110	24	held	hold	VERB
taxlaw-2827	110	25	9	9	NUM
taxlaw-2827	110	26	see	see	NOUN
taxlaw-2827	110	27	infra	infra	NOUN
taxlaw-2827	110	28	notes	note	VERB
taxlaw-2827	110	29	84–85	84–85	NUM
taxlaw-2827	110	30	and	and	CCONJ
taxlaw-2827	110	31	accompanying	accompany	VERB
taxlaw-2827	110	32	text	text	NOUN
taxlaw-2827	110	33	.	.	PUNCT
taxlaw-2827	111	1	10	10	NUM
taxlaw-2827	111	2	this	this	DET
taxlaw-2827	111	3	principal	principal	ADJ
taxlaw-2827	111	4	-	-	PUNCT
taxlaw-2827	111	5	agent	agent	NOUN
taxlaw-2827	111	6	model	model	NOUN
taxlaw-2827	111	7	,	,	PUNCT
taxlaw-2827	111	8	with	with	ADP
taxlaw-2827	111	9	its	its	PRON
taxlaw-2827	111	10	sole	sole	ADJ
taxlaw-2827	111	11	wealth	wealth	NOUN
taxlaw-2827	111	12	maximization	maximization	NOUN
taxlaw-2827	111	13	objective	objective	NOUN
taxlaw-2827	111	14	,	,	PUNCT
taxlaw-2827	111	15	has	have	AUX
taxlaw-2827	111	16	been	be	AUX
taxlaw-2827	111	17	the	the	DET
taxlaw-2827	111	18	core	core	NOUN
taxlaw-2827	111	19	of	of	ADP
taxlaw-2827	111	20	anglo	anglo	ADJ
taxlaw-2827	111	21	-	-	PUNCT
taxlaw-2827	111	22	american	american	ADJ
taxlaw-2827	111	23	corporate	corporate	ADJ
taxlaw-2827	111	24	law	law	NOUN
taxlaw-2827	111	25	for	for	ADP
taxlaw-2827	111	26	centuries	century	NOUN
taxlaw-2827	111	27	and	and	CCONJ
taxlaw-2827	111	28	is	be	AUX
taxlaw-2827	111	29	widely	widely	ADV
taxlaw-2827	111	30	supported	support	VERB
taxlaw-2827	111	31	by	by	ADP
taxlaw-2827	111	32	the	the	DET
taxlaw-2827	111	33	majority	majority	NOUN
taxlaw-2827	111	34	of	of	ADP
taxlaw-2827	111	35	corporate	corporate	ADJ
taxlaw-2827	111	36	law	law	NOUN
taxlaw-2827	111	37	scholars	scholar	NOUN
taxlaw-2827	111	38	,	,	PUNCT
taxlaw-2827	111	39	including	include	VERB
taxlaw-2827	111	40	frank	frank	PROPN
taxlaw-2827	111	41	easterbrook	easterbrook	PROPN
taxlaw-2827	111	42	,	,	PUNCT
taxlaw-2827	111	43	richard	richard	PROPN
taxlaw-2827	111	44	posner	posner	PROPN
taxlaw-2827	111	45	,	,	PUNCT
taxlaw-2827	111	46	daniel	daniel	PROPN
taxlaw-2827	111	47	fischel	fischel	PROPN
taxlaw-2827	111	48	,	,	PUNCT
taxlaw-2827	111	49	henry	henry	PROPN
taxlaw-2827	111	50	hansmann	hansmann	PROPN
taxlaw-2827	111	51	,	,	PUNCT
taxlaw-2827	111	52	jonathan	jonathan	PROPN
taxlaw-2827	111	53	macey	macey	PROPN
taxlaw-2827	111	54	and	and	CCONJ
taxlaw-2827	111	55	roberta	roberta	PROPN
taxlaw-2827	111	56	romano	romano	PROPN
taxlaw-2827	111	57	.	.	PUNCT
taxlaw-2827	112	1	see	see	VERB
taxlaw-2827	112	2	richard	richard	PROPN
taxlaw-2827	112	3	a.	a.	PROPN
taxlaw-2827	112	4	posner	posner	PROPN
taxlaw-2827	112	5	,	,	PUNCT
taxlaw-2827	112	6	economic	economic	ADJ
taxlaw-2827	112	7	analysis	analysis	NOUN
taxlaw-2827	112	8	of	of	ADP
taxlaw-2827	112	9	law	law	NOUN
taxlaw-2827	112	10	453–54	453–54	PROPN
taxlaw-2827	112	11	(	(	PUNCT
taxlaw-2827	112	12	2007	2007	NUM
taxlaw-2827	112	13	)	)	PUNCT
taxlaw-2827	112	14	;	;	PUNCT
taxlaw-2827	112	15	daniel	daniel	PROPN
taxlaw-2827	112	16	r.	r.	PROPN
taxlaw-2827	112	17	fischel	fischel	PROPN
taxlaw-2827	112	18	,	,	PUNCT
taxlaw-2827	112	19	the	the	DET
taxlaw-2827	112	20	corporate	corporate	ADJ
taxlaw-2827	112	21	governance	governance	NOUN
taxlaw-2827	112	22	movement	movement	NOUN
taxlaw-2827	112	23	,	,	PUNCT
taxlaw-2827	112	24	35	35	NUM
taxlaw-2827	112	25	vand	vand	NOUN
taxlaw-2827	112	26	.	.	PUNCT
taxlaw-2827	113	1	l.	l.	PROPN
taxlaw-2827	113	2	rev	rev	PROPN
taxlaw-2827	113	3	.	.	PROPN
taxlaw-2827	113	4	1259	1259	NUM
taxlaw-2827	113	5	(	(	PUNCT
taxlaw-2827	113	6	1982	1982	NUM
taxlaw-2827	113	7	)	)	PUNCT
taxlaw-2827	113	8	;	;	PUNCT
taxlaw-2827	113	9	henry	henry	PROPN
taxlaw-2827	113	10	hansmann	hansmann	PROPN
taxlaw-2827	113	11	&	&	CCONJ
taxlaw-2827	113	12	reinier	reinier	PROPN
taxlaw-2827	113	13	kraakman	kraakman	PROPN
taxlaw-2827	113	14	,	,	PUNCT
taxlaw-2827	113	15	the	the	DET
taxlaw-2827	113	16	end	end	NOUN
taxlaw-2827	113	17	of	of	ADP
taxlaw-2827	113	18	history	history	NOUN
taxlaw-2827	113	19	for	for	ADP
taxlaw-2827	113	20	corporate	corporate	ADJ
taxlaw-2827	113	21	law	law	NOUN
taxlaw-2827	113	22	,	,	PUNCT
taxlaw-2827	113	23	89	89	NUM
taxlaw-2827	113	24	geo	geo	PROPN
taxlaw-2827	113	25	.	.	PUNCT
taxlaw-2827	113	26	l.j	l.j	PROPN
taxlaw-2827	113	27	.	.	PROPN
taxlaw-2827	113	28	439	439	NUM
taxlaw-2827	113	29	(	(	PUNCT
taxlaw-2827	113	30	2001	2001	NUM
taxlaw-2827	113	31	)	)	PUNCT
taxlaw-2827	113	32	;	;	PUNCT
taxlaw-2827	113	33	virginia	virginia	PROPN
taxlaw-2827	113	34	harper	harper	PROPN
taxlaw-2827	113	35	ho	ho	PROPN
taxlaw-2827	113	36	,	,	PUNCT
taxlaw-2827	113	37	"	"	PUNCT
taxlaw-2827	113	38	enlightened	enlightened	ADJ
taxlaw-2827	113	39	shareholder	shareholder	NOUN
taxlaw-2827	113	40	value	value	NOUN
taxlaw-2827	113	41	"	"	PUNCT
taxlaw-2827	113	42	:	:	PUNCT
taxlaw-2827	113	43	corporate	corporate	ADJ
taxlaw-2827	113	44	governance	governance	NOUN
taxlaw-2827	113	45	beyond	beyond	ADP
taxlaw-2827	113	46	the	the	DET
taxlaw-2827	113	47	shareholder	shareholder	NOUN
taxlaw-2827	113	48	–	–	PUNCT
taxlaw-2827	113	49	stakeholder	stakeholder	NOUN
taxlaw-2827	113	50	divide	divide	NOUN
taxlaw-2827	113	51	,	,	PUNCT
taxlaw-2827	113	52	36	36	NUM
taxlaw-2827	113	53	iowa	iowa	PROPN
taxlaw-2827	113	54	j.	j.	PROPN
taxlaw-2827	113	55	corp	corp	PROPN
taxlaw-2827	113	56	.	.	PROPN
taxlaw-2827	113	57	l.	l.	PROPN
taxlaw-2827	113	58	59	59	NUM
taxlaw-2827	113	59	,	,	PUNCT
taxlaw-2827	113	60	71–77	71–77	NUM
taxlaw-2827	113	61	(	(	PUNCT
taxlaw-2827	113	62	2010	2010	NUM
taxlaw-2827	113	63	)	)	PUNCT
taxlaw-2827	113	64	;	;	PUNCT
taxlaw-2827	113	65	cynthia	cynthia	PROPN
taxlaw-2827	113	66	a.	a.	PROPN
taxlaw-2827	113	67	williams	williams	PROPN
taxlaw-2827	113	68	,	,	PUNCT
taxlaw-2827	113	69	corporate	corporate	ADJ
taxlaw-2827	113	70	social	social	ADJ
taxlaw-2827	113	71	responsibility	responsibility	NOUN
taxlaw-2827	113	72	in	in	ADP
taxlaw-2827	113	73	an	an	DET
taxlaw-2827	113	74	era	era	NOUN
taxlaw-2827	113	75	of	of	ADP
taxlaw-2827	113	76	economic	economic	ADJ
taxlaw-2827	113	77	globalization	globalization	NOUN
taxlaw-2827	113	78	,	,	PUNCT
taxlaw-2827	113	79	35	35	NUM
taxlaw-2827	113	80	u.c	u.c	PROPN
taxlaw-2827	113	81	.	.	PUNCT
taxlaw-2827	114	1	davis	davis	PROPN
taxlaw-2827	114	2	l.	l.	PROPN
taxlaw-2827	114	3	rev	rev	PROPN
taxlaw-2827	114	4	.	.	PROPN
taxlaw-2827	114	5	705	705	NUM
taxlaw-2827	114	6	,	,	PUNCT
taxlaw-2827	114	7	711–18	711–18	NUM
taxlaw-2827	114	8	(	(	PUNCT
taxlaw-2827	114	9	2002	2002	NUM
taxlaw-2827	114	10	)	)	PUNCT
taxlaw-2827	114	11	;	;	PUNCT
taxlaw-2827	114	12	milton	milton	PROPN
taxlaw-2827	114	13	friedman	friedman	PROPN
taxlaw-2827	114	14	,	,	PUNCT
taxlaw-2827	114	15	the	the	DET
taxlaw-2827	114	16	social	social	ADJ
taxlaw-2827	114	17	responsibility	responsibility	NOUN
taxlaw-2827	114	18	of	of	ADP
taxlaw-2827	114	19	business	business	NOUN
taxlaw-2827	114	20	is	be	AUX
taxlaw-2827	114	21	to	to	PART
taxlaw-2827	114	22	increase	increase	VERB
taxlaw-2827	114	23	its	its	PRON
taxlaw-2827	114	24	profits	profit	NOUN
taxlaw-2827	114	25	,	,	PUNCT
taxlaw-2827	114	26	n.y	n.y	PROPN
taxlaw-2827	114	27	.	.	PROPN
taxlaw-2827	114	28	times	times	PROPN
taxlaw-2827	114	29	magazine	magazine	PROPN
taxlaw-2827	114	30	,	,	PUNCT
taxlaw-2827	114	31	sept	sept	PROPN
taxlaw-2827	114	32	.	.	PROPN
taxlaw-2827	114	33	13	13	NUM
taxlaw-2827	114	34	,	,	PUNCT
taxlaw-2827	114	35	1970	1970	NUM
taxlaw-2827	114	36	,	,	PUNCT
taxlaw-2827	114	37	at	at	ADP
taxlaw-2827	114	38	32	32	NUM
taxlaw-2827	114	39	.	.	PUNCT
taxlaw-2827	115	1	the	the	DET
taxlaw-2827	115	2	notion	notion	NOUN
taxlaw-2827	115	3	that	that	SCONJ
taxlaw-2827	115	4	wealth	wealth	NOUN
taxlaw-2827	115	5	maximization	maximization	NOUN
taxlaw-2827	115	6	is	be	AUX
taxlaw-2827	115	7	the	the	DET
taxlaw-2827	115	8	dominant	dominant	ADJ
taxlaw-2827	115	9	view	view	NOUN
taxlaw-2827	115	10	is	be	AUX
taxlaw-2827	115	11	undisputed	undisputed	ADJ
taxlaw-2827	115	12	,	,	PUNCT
taxlaw-2827	115	13	even	even	ADV
taxlaw-2827	115	14	by	by	ADP
taxlaw-2827	115	15	its	its	PRON
taxlaw-2827	115	16	critics	critic	NOUN
taxlaw-2827	115	17	.	.	PUNCT
taxlaw-2827	116	1	see	see	VERB
taxlaw-2827	116	2	margaret	margaret	PROPN
taxlaw-2827	116	3	m.	m.	PROPN
taxlaw-2827	116	4	blair	blair	PROPN
taxlaw-2827	116	5	&	&	CCONJ
taxlaw-2827	116	6	lynn	lynn	PROPN
taxlaw-2827	116	7	a.	a.	PROPN
taxlaw-2827	116	8	stout	stout	PROPN
taxlaw-2827	116	9	,	,	PUNCT
taxlaw-2827	116	10	specific	specific	ADJ
taxlaw-2827	116	11	investment	investment	NOUN
taxlaw-2827	116	12	and	and	CCONJ
taxlaw-2827	116	13	corporate	corporate	ADJ
taxlaw-2827	116	14	law	law	NOUN
taxlaw-2827	116	15	,	,	PUNCT
taxlaw-2827	116	16	in	in	ADP
taxlaw-2827	116	17	corporate	corporate	ADJ
taxlaw-2827	116	18	social	social	ADJ
taxlaw-2827	116	19	responsibility	responsibility	NOUN
taxlaw-2827	116	20	and	and	CCONJ
taxlaw-2827	116	21	corporate	corporate	ADJ
taxlaw-2827	116	22	governance	governance	NOUN
taxlaw-2827	116	23	99	99	NUM
taxlaw-2827	116	24	,	,	PUNCT
taxlaw-2827	116	25	101	101	NUM
taxlaw-2827	116	26	.	.	PUNCT
taxlaw-2827	117	1	(	(	PUNCT
taxlaw-2827	117	2	2011	2011	NUM
taxlaw-2827	117	3	)	)	PUNCT
taxlaw-2827	117	4	.	.	PUNCT
taxlaw-2827	118	1	see	see	VERB
taxlaw-2827	118	2	also	also	ADV
taxlaw-2827	118	3	miriam	miriam	PROPN
taxlaw-2827	118	4	a.	a.	PROPN
taxlaw-2827	118	5	cherry	cherry	PROPN
taxlaw-2827	118	6	&	&	CCONJ
taxlaw-2827	118	7	judd	judd	PROPN
taxlaw-2827	118	8	f.	f.	PROPN
taxlaw-2827	118	9	sneirson	sneirson	PROPN
taxlaw-2827	118	10	,	,	PUNCT
taxlaw-2827	118	11	beyond	beyond	ADP
taxlaw-2827	118	12	profit	profit	NOUN
taxlaw-2827	118	13	:	:	PUNCT
taxlaw-2827	118	14	rethinking	rethink	VERB
taxlaw-2827	118	15	corporate	corporate	ADJ
taxlaw-2827	118	16	social	social	ADJ
taxlaw-2827	118	17	responsibility	responsibility	NOUN
taxlaw-2827	118	18	and	and	CCONJ
taxlaw-2827	118	19	greenwashing	greenwashing	NOUN
taxlaw-2827	118	20	after	after	ADP
taxlaw-2827	118	21	the	the	DET
taxlaw-2827	118	22	bp	bp	PROPN
taxlaw-2827	118	23	oil	oil	NOUN
taxlaw-2827	118	24	disaster	disaster	NOUN
taxlaw-2827	118	25	,	,	PUNCT
taxlaw-2827	118	26	85	85	NUM
taxlaw-2827	118	27	tul	tul	NOUN
taxlaw-2827	118	28	.	.	PUNCT
taxlaw-2827	118	29	l.	l.	PROPN
taxlaw-2827	118	30	rev	rev	PROPN
taxlaw-2827	118	31	.	.	PROPN
taxlaw-2827	119	1	983	983	NUM
taxlaw-2827	119	2	(	(	PUNCT
taxlaw-2827	119	3	2011	2011	NUM
taxlaw-2827	119	4	)	)	PUNCT
taxlaw-2827	119	5	.	.	PUNCT
taxlaw-2827	120	1	11	11	NUM
taxlaw-2827	120	2	einer	einer	NOUN
taxlaw-2827	120	3	elhauge	elhauge	NOUN
taxlaw-2827	120	4	,	,	PUNCT
taxlaw-2827	120	5	sacrificing	sacrifice	VERB
taxlaw-2827	120	6	corporate	corporate	ADJ
taxlaw-2827	120	7	profits	profit	NOUN
taxlaw-2827	120	8	in	in	ADP
taxlaw-2827	120	9	the	the	DET
taxlaw-2827	120	10	public	public	ADJ
taxlaw-2827	120	11	interest	interest	NOUN
taxlaw-2827	120	12	,	,	PUNCT
taxlaw-2827	120	13	80	80	NUM
taxlaw-2827	120	14	n.y.u.l	n.y.u.l	AUX
taxlaw-2827	120	15	.	.	PROPN
taxlaw-2827	120	16	rev	rev	PROPN
taxlaw-2827	120	17	.	.	PROPN
taxlaw-2827	120	18	733	733	NUM
taxlaw-2827	120	19	,	,	PUNCT
taxlaw-2827	120	20	736	736	NUM
taxlaw-2827	120	21	(	(	PUNCT
taxlaw-2827	120	22	2005	2005	NUM
taxlaw-2827	120	23	)	)	PUNCT
taxlaw-2827	120	24	(	(	PUNCT
taxlaw-2827	120	25	describing	describe	VERB
taxlaw-2827	120	26	this	this	DET
taxlaw-2827	120	27	argument	argument	NOUN
taxlaw-2827	120	28	)	)	PUNCT
taxlaw-2827	120	29	.	.	PUNCT
taxlaw-2827	121	1	for	for	ADP
taxlaw-2827	121	2	one	one	NUM
taxlaw-2827	121	3	of	of	ADP
taxlaw-2827	121	4	the	the	DET
taxlaw-2827	121	5	most	most	ADV
taxlaw-2827	121	6	canonic	canonic	ADJ
taxlaw-2827	121	7	expression	expression	NOUN
taxlaw-2827	121	8	for	for	ADP
taxlaw-2827	121	9	this	this	DET
taxlaw-2827	121	10	“	"	PUNCT
taxlaw-2827	121	11	traditional	traditional	ADJ
taxlaw-2827	121	12	”	"	PUNCT
taxlaw-2827	121	13	view	view	NOUN
taxlaw-2827	121	14	of	of	ADP
taxlaw-2827	121	15	corporate	corporate	ADJ
taxlaw-2827	121	16	law	law	NOUN
taxlaw-2827	121	17	,	,	PUNCT
taxlaw-2827	121	18	see	see	VERB
taxlaw-2827	121	19	frank	frank	PROPN
taxlaw-2827	121	20	h.	h.	PROPN
taxlaw-2827	121	21	easterbrook	easterbrook	PROPN
taxlaw-2827	121	22	&	&	CCONJ
taxlaw-2827	121	23	daniel	daniel	PROPN
taxlaw-2827	121	24	r.	r.	PROPN
taxlaw-2827	121	25	fischel	fischel	PROPN
taxlaw-2827	121	26	,	,	PUNCT
taxlaw-2827	121	27	the	the	DET
taxlaw-2827	121	28	economic	economic	ADJ
taxlaw-2827	121	29	structure	structure	NOUN
taxlaw-2827	121	30	of	of	ADP
taxlaw-2827	121	31	corporate	corporate	ADJ
taxlaw-2827	121	32	law	law	NOUN
taxlaw-2827	121	33	37–39	37–39	NUM
taxlaw-2827	121	34	(	(	PUNCT
taxlaw-2827	121	35	1991	1991	NUM
taxlaw-2827	121	36	)	)	PUNCT
taxlaw-2827	121	37	.	.	PUNCT
taxlaw-2827	122	1	12	12	NUM
taxlaw-2827	122	2	accordingly	accordingly	ADV
taxlaw-2827	122	3	,	,	PUNCT
taxlaw-2827	122	4	corporate	corporate	ADJ
taxlaw-2827	122	5	law	law	NOUN
taxlaw-2827	122	6	should	should	AUX
taxlaw-2827	122	7	require	require	VERB
taxlaw-2827	122	8	managers	manager	NOUN
taxlaw-2827	122	9	only	only	ADV
taxlaw-2827	122	10	to	to	PART
taxlaw-2827	122	11	increase	increase	VERB
taxlaw-2827	122	12	shareholders	shareholder	NOUN
taxlaw-2827	122	13	’	'	PUNCT
taxlaw-2827	122	14	wealth	wealth	NOUN
taxlaw-2827	122	15	.	.	PUNCT
taxlaw-2827	123	1	other	other	ADJ
taxlaw-2827	123	2	goals	goal	NOUN
taxlaw-2827	123	3	,	,	PUNCT
taxlaw-2827	123	4	which	which	PRON
taxlaw-2827	123	5	may	may	AUX
taxlaw-2827	123	6	concern	concern	VERB
taxlaw-2827	123	7	the	the	DET
taxlaw-2827	123	8	welfare	welfare	NOUN
taxlaw-2827	123	9	of	of	ADP
taxlaw-2827	123	10	other	other	ADJ
taxlaw-2827	123	11	parties	party	NOUN
taxlaw-2827	123	12	affected	affect	VERB
taxlaw-2827	123	13	by	by	ADP
taxlaw-2827	123	14	corporate	corporate	ADJ
taxlaw-2827	123	15	activity	activity	NOUN
taxlaw-2827	123	16	,	,	PUNCT
taxlaw-2827	123	17	should	should	AUX
taxlaw-2827	123	18	therefore	therefore	ADV
taxlaw-2827	123	19	be	be	AUX
taxlaw-2827	123	20	promoted	promote	VERB
taxlaw-2827	123	21	or	or	CCONJ
taxlaw-2827	123	22	protected	protect	VERB
taxlaw-2827	123	23	through	through	ADP
taxlaw-2827	123	24	other	other	ADJ
taxlaw-2827	123	25	means	mean	NOUN
taxlaw-2827	123	26	.	.	PUNCT
taxlaw-2827	124	1	easterbrook	easterbrook	PROPN
taxlaw-2827	124	2	&	&	CCONJ
taxlaw-2827	124	3	fischel	fischel	PROPN
taxlaw-2827	124	4	,	,	PUNCT
taxlaw-2827	124	5	supra	supra	PROPN
taxlaw-2827	124	6	note	note	PROPN
taxlaw-2827	124	7	11	11	NUM
taxlaw-2827	124	8	;	;	PUNCT
taxlaw-2827	124	9	david	david	PROPN
taxlaw-2827	124	10	g.	g.	PROPN
taxlaw-2827	124	11	yosifon	yosifon	PROPN
taxlaw-2827	124	12	,	,	PUNCT
taxlaw-2827	124	13	the	the	DET
taxlaw-2827	124	14	public	public	ADJ
taxlaw-2827	124	15	choice	choice	NOUN
taxlaw-2827	124	16	problem	problem	NOUN
taxlaw-2827	124	17	in	in	ADP
taxlaw-2827	124	18	corporate	corporate	ADJ
taxlaw-2827	124	19	law	law	NOUN
taxlaw-2827	124	20	:	:	PUNCT
taxlaw-2827	124	21	corporate	corporate	ADJ
taxlaw-2827	124	22	social	social	ADJ
taxlaw-2827	124	23	responsibility	responsibility	NOUN
taxlaw-2827	124	24	after	after	SCONJ
taxlaw-2827	124	25	citizens	citizen	NOUN
taxlaw-2827	124	26	united	unite	VERB
taxlaw-2827	124	27	,	,	PUNCT
taxlaw-2827	124	28	89	89	NUM
taxlaw-2827	124	29	n.c.l	n.c.l	NOUN
taxlaw-2827	124	30	.	.	PUNCT
taxlaw-2827	125	1	rev	rev	PROPN
taxlaw-2827	125	2	.	.	PROPN
taxlaw-2827	125	3	1197	1197	NUM
taxlaw-2827	125	4	,	,	PUNCT
taxlaw-2827	125	5	1200–01	1200–01	NUM
taxlaw-2827	125	6	(	(	PUNCT
taxlaw-2827	125	7	2011	2011	NUM
taxlaw-2827	125	8	)	)	PUNCT
taxlaw-2827	125	9	;	;	PUNCT
taxlaw-2827	125	10	ian	ian	PROPN
taxlaw-2827	125	11	b.	b.	PROPN
taxlaw-2827	125	12	lee	lee	PROPN
taxlaw-2827	125	13	,	,	PUNCT
taxlaw-2827	125	14	efficiency	efficiency	NOUN
taxlaw-2827	125	15	and	and	CCONJ
taxlaw-2827	125	16	ethics	ethic	NOUN
taxlaw-2827	125	17	in	in	ADP
taxlaw-2827	125	18	the	the	DET
taxlaw-2827	125	19	debate	debate	NOUN
taxlaw-2827	125	20	about	about	ADP
taxlaw-2827	125	21	shareholder	shareholder	NOUN
taxlaw-2827	125	22	primacy	primacy	NOUN
taxlaw-2827	125	23	,	,	PUNCT
taxlaw-2827	125	24	31	31	NUM
taxlaw-2827	125	25	del	del	PROPN
taxlaw-2827	125	26	.	.	PROPN
taxlaw-2827	125	27	j.	j.	PROPN
taxlaw-2827	125	28	corp	corp	PROPN
taxlaw-2827	125	29	.	.	PROPN
taxlaw-2827	125	30	l.	l.	PROPN
taxlaw-2827	125	31	533	533	NUM
taxlaw-2827	125	32	,	,	PUNCT
taxlaw-2827	125	33	538	538	NUM
taxlaw-2827	125	34	(	(	PUNCT
taxlaw-2827	125	35	2006	2006	NUM
taxlaw-2827	125	36	)	)	PUNCT
taxlaw-2827	125	37	.	.	PUNCT
taxlaw-2827	126	1	the	the	DET
taxlaw-2827	126	2	core	core	NOUN
taxlaw-2827	126	3	assumption	assumption	NOUN
taxlaw-2827	126	4	is	be	AUX
taxlaw-2827	126	5	that	that	SCONJ
taxlaw-2827	126	6	a	a	DET
taxlaw-2827	126	7	bigger	big	ADJ
taxlaw-2827	126	8	pie	pie	NOUN
taxlaw-2827	126	9	could	could	AUX
taxlaw-2827	126	10	serve	serve	VERB
taxlaw-2827	126	11	everybody	everybody	PRON
taxlaw-2827	126	12	better	well	ADV
taxlaw-2827	126	13	.	.	PUNCT
taxlaw-2827	127	1	for	for	ADP
taxlaw-2827	127	2	example	example	NOUN
taxlaw-2827	127	3	,	,	PUNCT
taxlaw-2827	127	4	voluntary	voluntary	ADJ
taxlaw-2827	127	5	creditors	creditor	NOUN
taxlaw-2827	127	6	(	(	PUNCT
taxlaw-2827	127	7	e.g.	e.g.	ADV
taxlaw-2827	127	8	,	,	PUNCT
taxlaw-2827	127	9	debtors	debtor	NOUN
taxlaw-2827	127	10	and	and	CCONJ
taxlaw-2827	127	11	employees	employee	NOUN
taxlaw-2827	127	12	)	)	PUNCT
taxlaw-2827	127	13	would	would	AUX
taxlaw-2827	127	14	be	be	AUX
taxlaw-2827	127	15	compensated	compensate	VERB
taxlaw-2827	127	16	by	by	ADP
taxlaw-2827	127	17	higher	high	ADJ
taxlaw-2827	127	18	returns	return	NOUN
taxlaw-2827	127	19	on	on	ADP
taxlaw-2827	127	20	their	their	PRON
taxlaw-2827	127	21	investment	investment	NOUN
taxlaw-2827	127	22	.	.	PUNCT
taxlaw-2827	128	1	by	by	ADP
taxlaw-2827	128	2	the	the	DET
taxlaw-2827	128	3	same	same	ADJ
taxlaw-2827	128	4	token	token	NOUN
taxlaw-2827	128	5	,	,	PUNCT
taxlaw-2827	128	6	the	the	DET
taxlaw-2827	128	7	state	state	NOUN
taxlaw-2827	128	8	would	would	AUX
taxlaw-2827	128	9	be	be	AUX
taxlaw-2827	128	10	better	well	ADJ
taxlaw-2827	128	11	off	off	ADV
taxlaw-2827	128	12	if	if	SCONJ
taxlaw-2827	128	13	it	it	PRON
taxlaw-2827	128	14	took	take	VERB
taxlaw-2827	128	15	the	the	DET
taxlaw-2827	128	16	position	position	NOUN
taxlaw-2827	128	17	of	of	ADP
taxlaw-2827	128	18	involuntary	involuntary	ADJ
taxlaw-2827	128	19	creditors	creditor	NOUN
taxlaw-2827	128	20	(	(	PUNCT
taxlaw-2827	128	21	e.g.	e.g.	ADV
taxlaw-2827	128	22	,	,	PUNCT
taxlaw-2827	128	23	individuals	individual	NOUN
taxlaw-2827	128	24	negatively	negatively	ADV
taxlaw-2827	128	25	affected	affect	VERB
taxlaw-2827	128	26	by	by	ADP
taxlaw-2827	128	27	corporate	corporate	ADJ
taxlaw-2827	128	28	externalities	externality	NOUN
taxlaw-2827	128	29	)	)	PUNCT
taxlaw-2827	128	30	by	by	ADP
taxlaw-2827	128	31	regulating	regulate	VERB
taxlaw-2827	128	32	these	these	DET
taxlaw-2827	128	33	externalities	externality	NOUN
taxlaw-2827	128	34	directly	directly	ADV
taxlaw-2827	128	35	or	or	CCONJ
taxlaw-2827	128	36	indirectly	indirectly	ADV
taxlaw-2827	128	37	(	(	PUNCT
taxlaw-2827	128	38	e.g.	e.g.	ADV
taxlaw-2827	128	39	,	,	PUNCT
taxlaw-2827	128	40	via	via	ADP
taxlaw-2827	128	41	tort	tort	NOUN
taxlaw-2827	128	42	litigation	litigation	NOUN
taxlaw-2827	128	43	)	)	PUNCT
taxlaw-2827	128	44	.	.	PUNCT
taxlaw-2827	129	1	goals	goal	NOUN
taxlaw-2827	129	2	other	other	ADJ
taxlaw-2827	129	3	than	than	ADP
taxlaw-2827	129	4	wealth	wealth	NOUN
taxlaw-2827	129	5	maximization	maximization	NOUN
taxlaw-2827	129	6	are	be	AUX
taxlaw-2827	129	7	best	well	ADV
taxlaw-2827	129	8	promoted	promote	VERB
taxlaw-2827	129	9	through	through	ADP
taxlaw-2827	129	10	the	the	DET
taxlaw-2827	129	11	political	political	ADJ
taxlaw-2827	129	12	arena	arena	NOUN
taxlaw-2827	129	13	.	.	PUNCT
taxlaw-2827	130	1	13	13	NUM
taxlaw-2827	130	2	andere	andere	PROPN
taxlaw-2827	130	3	crane	crane	NOUN
taxlaw-2827	130	4	et	et	PROPN
taxlaw-2827	131	1	al	al	PROPN
taxlaw-2827	131	2	.	.	PROPN
taxlaw-2827	131	3	,	,	PUNCT
taxlaw-2827	131	4	introduction	introduction	NOUN
taxlaw-2827	131	5	,	,	PUNCT
taxlaw-2827	131	6	in	in	ADP
taxlaw-2827	131	7	the	the	DET
taxlaw-2827	131	8	oxford	oxford	PROPN
taxlaw-2827	131	9	handbook	handbook	NOUN
taxlaw-2827	131	10	of	of	ADP
taxlaw-2827	131	11	corporate	corporate	ADJ
taxlaw-2827	131	12	social	social	ADJ
taxlaw-2827	131	13	responsibility	responsibility	NOUN
taxlaw-2827	131	14	363	363	NUM
taxlaw-2827	131	15	,	,	PUNCT
taxlaw-2827	131	16	377	377	NUM
taxlaw-2827	131	17	(	(	PUNCT
taxlaw-2827	131	18	andere	andere	PROPN
taxlaw-2827	131	19	crane	crane	PROPN
taxlaw-2827	131	20	et	et	PROPN
taxlaw-2827	131	21	al	al	PROPN
taxlaw-2827	131	22	.	.	PUNCT
taxlaw-2827	132	1	eds	eds	PROPN
taxlaw-2827	132	2	.	.	PROPN
taxlaw-2827	132	3	,	,	PUNCT
taxlaw-2827	132	4	2008	2008	NUM
taxlaw-2827	132	5	)	)	PUNCT
taxlaw-2827	133	1	[	[	X
taxlaw-2827	133	2	hereinafter	hereinafter	NOUN
taxlaw-2827	133	3	oxford	oxford	PROPN
taxlaw-2827	133	4	handbook	handbook	NOUN
taxlaw-2827	133	5	]	]	PUNCT
taxlaw-2827	133	6	.	.	PUNCT
taxlaw-2827	134	1	92	92	NUM
taxlaw-2827	134	2	columbia	columbia	PROPN
taxlaw-2827	134	3	journal	journal	NOUN
taxlaw-2827	134	4	of	of	ADP
taxlaw-2827	134	5	tax	tax	NOUN
taxlaw-2827	134	6	law	law	NOUN
taxlaw-2827	134	7	[	[	X
taxlaw-2827	134	8	vol.6:86	vol.6:86	NOUN
taxlaw-2827	134	9	publicly	publicly	ADV
taxlaw-2827	134	10	accountable	accountable	ADJ
taxlaw-2827	134	11	for	for	ADP
taxlaw-2827	134	12	certain	certain	ADJ
taxlaw-2827	134	13	efforts	effort	NOUN
taxlaw-2827	134	14	(	(	PUNCT
taxlaw-2827	134	15	even	even	ADV
taxlaw-2827	134	16	if	if	SCONJ
taxlaw-2827	134	17	legal	legal	ADJ
taxlaw-2827	134	18	)	)	PUNCT
taxlaw-2827	134	19	to	to	PART
taxlaw-2827	134	20	increase	increase	VERB
taxlaw-2827	134	21	corporate	corporate	ADJ
taxlaw-2827	134	22	profitability	profitability	NOUN
taxlaw-2827	134	23	.	.	PUNCT
taxlaw-2827	135	1	14	14	NUM
taxlaw-2827	135	2	despite	despite	SCONJ
taxlaw-2827	135	3	its	its	PRON
taxlaw-2827	135	4	intuitive	intuitive	ADJ
taxlaw-2827	135	5	appeal	appeal	NOUN
taxlaw-2827	135	6	,	,	PUNCT
taxlaw-2827	135	7	the	the	DET
taxlaw-2827	135	8	csr	csr	NOUN
taxlaw-2827	135	9	agenda	agenda	NOUN
taxlaw-2827	135	10	raises	raise	VERB
taxlaw-2827	135	11	serious	serious	ADJ
taxlaw-2827	135	12	problems	problem	NOUN
taxlaw-2827	135	13	that	that	PRON
taxlaw-2827	135	14	are	be	AUX
taxlaw-2827	135	15	difficult	difficult	ADJ
taxlaw-2827	135	16	to	to	PART
taxlaw-2827	135	17	reconcile	reconcile	VERB
taxlaw-2827	135	18	.	.	PUNCT
taxlaw-2827	136	1	15	15	NUM
taxlaw-2827	136	2	the	the	DET
taxlaw-2827	136	3	most	most	ADV
taxlaw-2827	136	4	fundamental	fundamental	ADJ
taxlaw-2827	136	5	concern	concern	NOUN
taxlaw-2827	136	6	is	be	AUX
taxlaw-2827	136	7	that	that	SCONJ
taxlaw-2827	136	8	it	it	PRON
taxlaw-2827	136	9	remains	remain	VERB
taxlaw-2827	136	10	unclear	unclear	ADJ
taxlaw-2827	136	11	how	how	SCONJ
taxlaw-2827	136	12	csr	csr	NOUN
taxlaw-2827	136	13	theory	theory	NOUN
taxlaw-2827	136	14	,	,	PUNCT
taxlaw-2827	136	15	given	give	VERB
taxlaw-2827	136	16	its	its	PRON
taxlaw-2827	136	17	public	public	ADJ
taxlaw-2827	136	18	good	good	ADJ
taxlaw-2827	136	19	characteristics	characteristic	NOUN
taxlaw-2827	136	20	,	,	PUNCT
taxlaw-2827	136	21	can	can	AUX
taxlaw-2827	136	22	have	have	VERB
taxlaw-2827	136	23	any	any	DET
taxlaw-2827	136	24	significant	significant	ADJ
taxlaw-2827	136	25	effect	effect	NOUN
taxlaw-2827	136	26	on	on	ADP
taxlaw-2827	136	27	corporate	corporate	ADJ
taxlaw-2827	136	28	behavior	behavior	NOUN
taxlaw-2827	136	29	.	.	PUNCT
taxlaw-2827	137	1	it	it	PRON
taxlaw-2827	137	2	can	can	AUX
taxlaw-2827	137	3	be	be	AUX
taxlaw-2827	137	4	disputed	dispute	VERB
taxlaw-2827	137	5	whether	whether	SCONJ
taxlaw-2827	137	6	the	the	DET
taxlaw-2827	137	7	traditional	traditional	ADJ
taxlaw-2827	137	8	argument	argument	NOUN
taxlaw-2827	137	9	against	against	ADP
taxlaw-2827	137	10	csr	csr	NOUN
taxlaw-2827	137	11	initiatives	initiative	NOUN
taxlaw-2827	137	12	,	,	PUNCT
taxlaw-2827	137	13	which	which	PRON
taxlaw-2827	137	14	stresses	stress	VERB
taxlaw-2827	137	15	that	that	SCONJ
taxlaw-2827	137	16	these	these	DET
taxlaw-2827	137	17	initiatives	initiative	NOUN
taxlaw-2827	137	18	tend	tend	VERB
taxlaw-2827	137	19	to	to	PART
taxlaw-2827	137	20	be	be	AUX
taxlaw-2827	137	21	managerial	managerial	ADJ
taxlaw-2827	137	22	pet	pet	ADJ
taxlaw-2827	137	23	projects	project	NOUN
taxlaw-2827	137	24	that	that	PRON
taxlaw-2827	137	25	significantly	significantly	ADV
taxlaw-2827	137	26	increase	increase	VERB
taxlaw-2827	137	27	agency	agency	NOUN
taxlaw-2827	137	28	costs	cost	NOUN
taxlaw-2827	137	29	,	,	PUNCT
taxlaw-2827	137	30	is	be	AUX
taxlaw-2827	137	31	indeed	indeed	ADV
taxlaw-2827	137	32	correct	correct	ADJ
taxlaw-2827	137	33	.	.	PUNCT
taxlaw-2827	138	1	16	16	NUM
taxlaw-2827	138	2	however	however	ADV
taxlaw-2827	138	3	,	,	PUNCT
taxlaw-2827	138	4	it	it	PRON
taxlaw-2827	138	5	is	be	AUX
taxlaw-2827	138	6	unquestionable	unquestionable	ADJ
taxlaw-2827	138	7	that	that	SCONJ
taxlaw-2827	138	8	csr	csr	NOUN
taxlaw-2827	138	9	objectives	objective	NOUN
taxlaw-2827	138	10	—	—	PUNCT
taxlaw-2827	138	11	e.g.	e.g.	ADV
taxlaw-2827	138	12	,	,	PUNCT
taxlaw-2827	138	13	environmental	environmental	ADJ
taxlaw-2827	138	14	protection	protection	NOUN
taxlaw-2827	138	15	,	,	PUNCT
taxlaw-2827	138	16	education	education	NOUN
taxlaw-2827	138	17	,	,	PUNCT
taxlaw-2827	138	18	and	and	CCONJ
taxlaw-2827	138	19	equality	equality	NOUN
taxlaw-2827	138	20	—	—	PUNCT
taxlaw-2827	138	21	are	be	AUX
taxlaw-2827	138	22	public	public	ADJ
taxlaw-2827	138	23	goods	good	NOUN
taxlaw-2827	138	24	.	.	PUNCT
taxlaw-2827	139	1	in	in	ADP
taxlaw-2827	139	2	a	a	DET
taxlaw-2827	139	3	price	price	NOUN
taxlaw-2827	139	4	-	-	PUNCT
taxlaw-2827	139	5	sensitive	sensitive	ADJ
taxlaw-2827	139	6	,	,	PUNCT
taxlaw-2827	139	7	competitive	competitive	ADJ
taxlaw-2827	139	8	market	market	NOUN
taxlaw-2827	139	9	,	,	PUNCT
taxlaw-2827	139	10	private	private	ADJ
taxlaw-2827	139	11	actors	actor	NOUN
taxlaw-2827	139	12	generally	generally	ADV
taxlaw-2827	139	13	do	do	AUX
taxlaw-2827	139	14	not	not	PART
taxlaw-2827	139	15	supply	supply	VERB
taxlaw-2827	139	16	public	public	ADJ
taxlaw-2827	139	17	goods	good	NOUN
taxlaw-2827	139	18	voluntarily	voluntarily	ADV
taxlaw-2827	139	19	;	;	PUNCT
taxlaw-2827	139	20	managers	manager	NOUN
taxlaw-2827	139	21	who	who	PRON
taxlaw-2827	139	22	choose	choose	VERB
taxlaw-2827	139	23	to	to	PART
taxlaw-2827	139	24	do	do	VERB
taxlaw-2827	139	25	so	so	ADV
taxlaw-2827	139	26	in	in	ADP
taxlaw-2827	139	27	place	place	NOUN
taxlaw-2827	139	28	of	of	ADP
taxlaw-2827	139	29	tangible	tangible	ADJ
taxlaw-2827	139	30	financial	financial	ADJ
taxlaw-2827	139	31	benefits	benefit	NOUN
taxlaw-2827	139	32	would	would	AUX
taxlaw-2827	139	33	be	be	AUX
taxlaw-2827	139	34	driven	drive	VERB
taxlaw-2827	139	35	out	out	ADP
taxlaw-2827	139	36	of	of	ADP
taxlaw-2827	139	37	the	the	DET
taxlaw-2827	139	38	market	market	NOUN
taxlaw-2827	139	39	.	.	PUNCT
taxlaw-2827	140	1	17	17	NUM
taxlaw-2827	140	2	rather	rather	ADV
taxlaw-2827	140	3	,	,	PUNCT
taxlaw-2827	140	4	in	in	ADP
taxlaw-2827	140	5	profit	profit	NOUN
taxlaw-2827	140	6	-	-	PUNCT
taxlaw-2827	140	7	oriented	orient	VERB
taxlaw-2827	140	8	product	product	NOUN
taxlaw-2827	140	9	markets	market	NOUN
taxlaw-2827	140	10	,	,	PUNCT
taxlaw-2827	140	11	financial	financial	ADJ
taxlaw-2827	140	12	markets	market	NOUN
taxlaw-2827	140	13	,	,	PUNCT
taxlaw-2827	140	14	and	and	CCONJ
taxlaw-2827	140	15	managerial	managerial	ADJ
taxlaw-2827	140	16	markets	market	NOUN
taxlaw-2827	140	17	,	,	PUNCT
taxlaw-2827	140	18	decisions	decision	NOUN
taxlaw-2827	140	19	are	be	AUX
taxlaw-2827	140	20	made	make	VERB
taxlaw-2827	140	21	in	in	ADP
taxlaw-2827	140	22	response	response	NOUN
taxlaw-2827	140	23	to	to	ADP
taxlaw-2827	140	24	competitive	competitive	ADJ
taxlaw-2827	140	25	pressures	pressure	NOUN
taxlaw-2827	140	26	.	.	PUNCT
taxlaw-2827	141	1	these	these	DET
taxlaw-2827	141	2	pressures	pressure	NOUN
taxlaw-2827	141	3	should	should	AUX
taxlaw-2827	141	4	render	render	VERB
taxlaw-2827	141	5	the	the	DET
taxlaw-2827	141	6	legal	legal	ADJ
taxlaw-2827	141	7	articulation	articulation	NOUN
taxlaw-2827	141	8	of	of	ADP
taxlaw-2827	141	9	managerial	managerial	ADJ
taxlaw-2827	141	10	fiduciary	fiduciary	ADJ
taxlaw-2827	141	11	duties	duty	NOUN
taxlaw-2827	141	12	insignificant	insignificant	ADJ
taxlaw-2827	141	13	,	,	PUNCT
taxlaw-2827	141	14	thereby	thereby	ADV
taxlaw-2827	141	15	nullifying	nullify	VERB
taxlaw-2827	141	16	much	much	ADJ
taxlaw-2827	141	17	of	of	ADP
taxlaw-2827	141	18	the	the	DET
taxlaw-2827	141	19	csr	csr	NOUN
taxlaw-2827	141	20	critique	critique	NOUN
taxlaw-2827	141	21	against	against	ADP
taxlaw-2827	141	22	traditional	traditional	ADJ
taxlaw-2827	141	23	corporate	corporate	ADJ
taxlaw-2827	141	24	law	law	NOUN
taxlaw-2827	141	25	.	.	PUNCT
taxlaw-2827	142	1	18	18	NUM
taxlaw-2827	142	2	b.	b.	NOUN
taxlaw-2827	142	3	the	the	DET
taxlaw-2827	142	4	three	three	NUM
taxlaw-2827	142	5	undisputable	undisputable	ADJ
taxlaw-2827	142	6	cornerstones	cornerstone	NOUN
taxlaw-2827	142	7	of	of	ADP
taxlaw-2827	142	8	the	the	DET
taxlaw-2827	142	9	csr	csr	NOUN
taxlaw-2827	142	10	critique	critique	NOUN
taxlaw-2827	142	11	i	i	PRON
taxlaw-2827	142	12	begin	begin	VERB
taxlaw-2827	142	13	from	from	ADP
taxlaw-2827	142	14	a	a	DET
taxlaw-2827	142	15	conservative	conservative	ADJ
taxlaw-2827	142	16	,	,	PUNCT
taxlaw-2827	142	17	non	non	ADJ
taxlaw-2827	142	18	-	-	ADJ
taxlaw-2827	142	19	controversial	controversial	ADJ
taxlaw-2827	142	20	starting	starting	NOUN
taxlaw-2827	142	21	point	point	NOUN
taxlaw-2827	142	22	from	from	ADP
taxlaw-2827	142	23	which	which	PRON
taxlaw-2827	142	24	i	i	PRON
taxlaw-2827	142	25	will	will	AUX
taxlaw-2827	142	26	develop	develop	VERB
taxlaw-2827	142	27	my	my	PRON
taxlaw-2827	142	28	arguments	argument	NOUN
taxlaw-2827	142	29	with	with	ADP
taxlaw-2827	142	30	respect	respect	NOUN
taxlaw-2827	142	31	to	to	ADP
taxlaw-2827	142	32	csr	csr	PROPN
taxlaw-2827	142	33	.	.	PROPN
taxlaw-2827	142	34	throughout	throughout	ADP
taxlaw-2827	142	35	this	this	DET
taxlaw-2827	142	36	analysis	analysis	NOUN
taxlaw-2827	142	37	i	i	PRON
taxlaw-2827	142	38	assume	assume	VERB
taxlaw-2827	142	39	that	that	SCONJ
taxlaw-2827	142	40	traditional	traditional	ADJ
taxlaw-2827	142	41	corporate	corporate	ADJ
taxlaw-2827	142	42	law	law	NOUN
taxlaw-2827	142	43	theorists	theorist	NOUN
taxlaw-2827	142	44	are	be	AUX
taxlaw-2827	142	45	correct	correct	ADJ
taxlaw-2827	142	46	in	in	ADP
taxlaw-2827	142	47	arguing	argue	VERB
taxlaw-2827	142	48	that	that	SCONJ
taxlaw-2827	142	49	corporate	corporate	ADJ
taxlaw-2827	142	50	managers	manager	NOUN
taxlaw-2827	142	51	should	should	AUX
taxlaw-2827	142	52	be	be	AUX
taxlaw-2827	142	53	seen	see	VERB
taxlaw-2827	142	54	only	only	ADV
taxlaw-2827	142	55	as	as	ADP
taxlaw-2827	142	56	agents	agent	NOUN
taxlaw-2827	142	57	of	of	ADP
taxlaw-2827	142	58	their	their	PRON
taxlaw-2827	142	59	shareholders	shareholder	NOUN
taxlaw-2827	142	60	,	,	PUNCT
taxlaw-2827	142	61	and	and	CCONJ
taxlaw-2827	142	62	not	not	PART
taxlaw-2827	142	63	as	as	ADP
taxlaw-2827	142	64	agents	agent	NOUN
taxlaw-2827	142	65	of	of	ADP
taxlaw-2827	142	66	a	a	DET
taxlaw-2827	142	67	more	more	ADV
taxlaw-2827	142	68	diversified	diversified	ADJ
taxlaw-2827	142	69	group	group	NOUN
taxlaw-2827	142	70	of	of	ADP
taxlaw-2827	142	71	stakeholders	stakeholder	NOUN
taxlaw-2827	142	72	.	.	PUNCT
taxlaw-2827	143	1	19	19	NUM
taxlaw-2827	144	1	accepting	accept	VERB
taxlaw-2827	144	2	this	this	DET
taxlaw-2827	144	3	assumption	assumption	NOUN
taxlaw-2827	144	4	is	be	AUX
taxlaw-2827	144	5	not	not	PART
taxlaw-2827	144	6	of	of	ADP
taxlaw-2827	144	7	descriptive	descriptive	ADJ
taxlaw-2827	144	8	or	or	CCONJ
taxlaw-2827	144	9	normative	normative	ADJ
taxlaw-2827	144	10	value	value	NOUN
taxlaw-2827	144	11	—	—	PUNCT
taxlaw-2827	144	12	it	it	PRON
taxlaw-2827	144	13	does	do	AUX
taxlaw-2827	144	14	not	not	PART
taxlaw-2827	144	15	suggest	suggest	VERB
taxlaw-2827	144	16	that	that	SCONJ
taxlaw-2827	144	17	strong	strong	ADJ
taxlaw-2827	144	18	-	-	PUNCT
taxlaw-2827	144	19	form	form	NOUN
taxlaw-2827	144	20	shareholder	shareholder	NOUN
taxlaw-2827	144	21	centrism	centrism	NOUN
taxlaw-2827	144	22	is	be	AUX
taxlaw-2827	144	23	the	the	DET
taxlaw-2827	144	24	established	establish	VERB
taxlaw-2827	144	25	law	law	NOUN
taxlaw-2827	144	26	or	or	CCONJ
taxlaw-2827	144	27	the	the	DET
taxlaw-2827	144	28	desired	desire	VERB
taxlaw-2827	144	29	corporate	corporate	ADJ
taxlaw-2827	144	30	law	law	NOUN
taxlaw-2827	144	31	framework	framework	NOUN
taxlaw-2827	144	32	.	.	PUNCT
taxlaw-2827	145	1	instead	instead	ADV
taxlaw-2827	145	2	,	,	PUNCT
taxlaw-2827	145	3	this	this	DET
taxlaw-2827	145	4	assumption	assumption	NOUN
taxlaw-2827	145	5	is	be	AUX
taxlaw-2827	145	6	of	of	ADP
taxlaw-2827	145	7	instrumental	instrumental	ADJ
taxlaw-2827	145	8	value	value	NOUN
taxlaw-2827	145	9	,	,	PUNCT
taxlaw-2827	145	10	showing	show	VERB
taxlaw-2827	145	11	that	that	SCONJ
taxlaw-2827	145	12	the	the	DET
taxlaw-2827	145	13	article	article	NOUN
taxlaw-2827	145	14	’s	’s	PART
taxlaw-2827	145	15	analysis	analysis	NOUN
taxlaw-2827	145	16	,	,	PUNCT
taxlaw-2827	145	17	which	which	PRON
taxlaw-2827	145	18	leads	lead	VERB
taxlaw-2827	145	19	to	to	ADP
taxlaw-2827	145	20	a	a	DET
taxlaw-2827	145	21	very	very	ADV
taxlaw-2827	145	22	different	different	ADJ
taxlaw-2827	145	23	conclusion	conclusion	NOUN
taxlaw-2827	145	24	from	from	ADP
taxlaw-2827	145	25	law	law	NOUN
taxlaw-2827	145	26	and	and	CCONJ
taxlaw-2827	145	27	economic	economic	ADJ
taxlaw-2827	145	28	analysis	analysis	NOUN
taxlaw-2827	145	29	of	of	ADP
taxlaw-2827	145	30	corporate	corporate	ADJ
taxlaw-2827	145	31	law	law	NOUN
taxlaw-2827	145	32	,	,	PUNCT
taxlaw-2827	145	33	can	can	AUX
taxlaw-2827	145	34	align	align	VERB
taxlaw-2827	145	35	even	even	ADV
taxlaw-2827	145	36	with	with	ADP
taxlaw-2827	145	37	this	this	DET
taxlaw-2827	145	38	“	"	PUNCT
taxlaw-2827	145	39	traditional	traditional	ADJ
taxlaw-2827	145	40	”	"	PUNCT
taxlaw-2827	145	41	framework	framework	NOUN
taxlaw-2827	145	42	of	of	ADP
taxlaw-2827	145	43	corporate	corporate	ADJ
taxlaw-2827	145	44	law	law	NOUN
taxlaw-2827	145	45	theory	theory	NOUN
taxlaw-2827	145	46	.	.	PUNCT
taxlaw-2827	146	1	it	it	PRON
taxlaw-2827	146	2	is	be	AUX
taxlaw-2827	146	3	important	important	ADJ
taxlaw-2827	146	4	to	to	PART
taxlaw-2827	146	5	stress	stress	VERB
taxlaw-2827	146	6	that	that	SCONJ
taxlaw-2827	146	7	traditional	traditional	ADJ
taxlaw-2827	146	8	corporate	corporate	ADJ
taxlaw-2827	146	9	law	law	NOUN
taxlaw-2827	146	10	scholars	scholar	NOUN
taxlaw-2827	146	11	do	do	AUX
taxlaw-2827	146	12	not	not	PART
taxlaw-2827	146	13	claim	claim	VERB
taxlaw-2827	146	14	that	that	SCONJ
taxlaw-2827	146	15	wealth	wealth	NOUN
taxlaw-2827	146	16	maximization	maximization	NOUN
taxlaw-2827	146	17	is	be	AUX
taxlaw-2827	146	18	a	a	DET
taxlaw-2827	146	19	goal	goal	NOUN
taxlaw-2827	146	20	in	in	ADP
taxlaw-2827	146	21	itself	itself	PRON
taxlaw-2827	146	22	,	,	PUNCT
taxlaw-2827	146	23	but	but	CCONJ
taxlaw-2827	146	24	merely	merely	ADV
taxlaw-2827	146	25	that	that	SCONJ
taxlaw-2827	146	26	it	it	PRON
taxlaw-2827	146	27	is	be	AUX
taxlaw-2827	146	28	an	an	DET
taxlaw-2827	146	29	efficient	efficient	ADJ
taxlaw-2827	146	30	means	mean	NOUN
taxlaw-2827	146	31	for	for	ADP
taxlaw-2827	146	32	promoting	promote	VERB
taxlaw-2827	146	33	overall	overall	ADJ
taxlaw-2827	146	34	welfare	welfare	NOUN
taxlaw-2827	146	35	.	.	PUNCT
taxlaw-2827	147	1	this	this	DET
taxlaw-2827	147	2	article	article	NOUN
taxlaw-2827	147	3	does	do	AUX
taxlaw-2827	147	4	not	not	PART
taxlaw-2827	147	5	deny	deny	VERB
taxlaw-2827	147	6	that	that	SCONJ
taxlaw-2827	147	7	wealth	wealth	NOUN
taxlaw-2827	147	8	is	be	AUX
taxlaw-2827	147	9	often	often	ADV
taxlaw-2827	147	10	a	a	DET
taxlaw-2827	147	11	proxy	proxy	NOUN
taxlaw-2827	147	12	for	for	ADP
taxlaw-2827	147	13	welfare	welfare	NOUN
taxlaw-2827	147	14	,	,	PUNCT
taxlaw-2827	147	15	or	or	CCONJ
taxlaw-2827	147	16	that	that	SCONJ
taxlaw-2827	147	17	there	there	PRON
taxlaw-2827	147	18	can	can	AUX
taxlaw-2827	147	19	be	be	AUX
taxlaw-2827	147	20	a	a	DET
taxlaw-2827	147	21	socially	socially	ADV
taxlaw-2827	147	22	productive	productive	ADJ
taxlaw-2827	147	23	division	division	NOUN
taxlaw-2827	147	24	of	of	ADP
taxlaw-2827	147	25	labor	labor	NOUN
taxlaw-2827	147	26	—	—	PUNCT
taxlaw-2827	147	27	one	one	NOUN
taxlaw-2827	147	28	that	that	PRON
taxlaw-2827	147	29	would	would	AUX
taxlaw-2827	147	30	encourage	encourage	VERB
taxlaw-2827	147	31	corporations	corporation	NOUN
taxlaw-2827	147	32	to	to	PART
taxlaw-2827	147	33	focus	focus	VERB
taxlaw-2827	147	34	primarily	primarily	ADV
taxlaw-2827	147	35	on	on	ADP
taxlaw-2827	147	36	their	their	PRON
taxlaw-2827	147	37	profits	profit	NOUN
taxlaw-2827	147	38	and	and	CCONJ
taxlaw-2827	147	39	allow	allow	VERB
taxlaw-2827	147	40	other	other	ADJ
taxlaw-2827	147	41	objectives	objective	NOUN
taxlaw-2827	147	42	to	to	PART
taxlaw-2827	147	43	be	be	AUX
taxlaw-2827	147	44	pursued	pursue	VERB
taxlaw-2827	147	45	elsewhere	elsewhere	ADV
taxlaw-2827	147	46	.	.	PUNCT
taxlaw-2827	148	1	however	however	ADV
taxlaw-2827	148	2	,	,	PUNCT
taxlaw-2827	148	3	based	base	VERB
taxlaw-2827	148	4	on	on	ADP
taxlaw-2827	148	5	the	the	DET
taxlaw-2827	148	6	csr	csr	NOUN
taxlaw-2827	148	7	critique	critique	NOUN
taxlaw-2827	148	8	,	,	PUNCT
taxlaw-2827	148	9	this	this	DET
taxlaw-2827	148	10	article	article	NOUN
taxlaw-2827	148	11	’s	’s	PART
taxlaw-2827	148	12	analysis	analysis	NOUN
taxlaw-2827	148	13	makes	make	VERB
taxlaw-2827	148	14	three	three	NUM
taxlaw-2827	148	15	central	central	ADJ
taxlaw-2827	148	16	observations	observation	NOUN
taxlaw-2827	148	17	explaining	explain	VERB
taxlaw-2827	148	18	why	why	SCONJ
taxlaw-2827	148	19	wealth	wealth	NOUN
taxlaw-2827	148	20	maximization	maximization	NOUN
taxlaw-2827	148	21	often	often	ADV
taxlaw-2827	148	22	falls	fall	VERB
taxlaw-2827	148	23	short	short	ADJ
taxlaw-2827	148	24	of	of	ADP
taxlaw-2827	148	25	14	14	NUM
taxlaw-2827	148	26	see	see	VERB
taxlaw-2827	148	27	generally	generally	ADV
taxlaw-2827	148	28	elhauge	elhauge	ADJ
taxlaw-2827	148	29	,	,	PUNCT
taxlaw-2827	148	30	supra	supra	NOUN
taxlaw-2827	148	31	note	note	NOUN
taxlaw-2827	148	32	11	11	NUM
taxlaw-2827	148	33	,	,	PUNCT
taxlaw-2827	148	34	at	at	ADP
taxlaw-2827	148	35	733	733	NUM
taxlaw-2827	148	36	(	(	PUNCT
taxlaw-2827	148	37	providing	provide	VERB
taxlaw-2827	148	38	a	a	DET
taxlaw-2827	148	39	comprehensive	comprehensive	ADJ
taxlaw-2827	148	40	review	review	NOUN
taxlaw-2827	148	41	of	of	ADP
taxlaw-2827	148	42	the	the	DET
taxlaw-2827	148	43	various	various	ADJ
taxlaw-2827	148	44	justifications	justification	NOUN
taxlaw-2827	148	45	to	to	PART
taxlaw-2827	148	46	allow	allow	VERB
taxlaw-2827	148	47	corporate	corporate	ADJ
taxlaw-2827	148	48	managers	manager	NOUN
taxlaw-2827	148	49	to	to	PART
taxlaw-2827	148	50	deviate	deviate	VERB
taxlaw-2827	148	51	from	from	ADP
taxlaw-2827	148	52	the	the	DET
taxlaw-2827	148	53	wealth	wealth	NOUN
taxlaw-2827	148	54	maximization	maximization	NOUN
taxlaw-2827	148	55	principle	principle	NOUN
taxlaw-2827	148	56	)	)	PUNCT
taxlaw-2827	148	57	.	.	PUNCT
taxlaw-2827	149	1	15	15	NUM
taxlaw-2827	149	2	j.	j.	PROPN
taxlaw-2827	149	3	van	van	PROPN
taxlaw-2827	149	4	oosterhout	oosterhout	PROPN
taxlaw-2827	149	5	&	&	CCONJ
taxlaw-2827	149	6	p.p.m.a.r	p.p.m.a.r	PROPN
taxlaw-2827	149	7	.	.	PROPN
taxlaw-2827	149	8	heugens	heugens	PROPN
taxlaw-2827	149	9	,	,	PUNCT
taxlaw-2827	149	10	much	much	ADJ
taxlaw-2827	149	11	ado	ado	VERB
taxlaw-2827	149	12	about	about	ADP
taxlaw-2827	149	13	nothing	nothing	PRON
taxlaw-2827	149	14	:	:	PUNCT
taxlaw-2827	149	15	a	a	DET
taxlaw-2827	149	16	conceptual	conceptual	ADJ
taxlaw-2827	149	17	critique	critique	NOUN
taxlaw-2827	149	18	of	of	ADP
taxlaw-2827	149	19	corporate	corporate	ADJ
taxlaw-2827	149	20	social	social	ADJ
taxlaw-2827	149	21	responsibility	responsibility	NOUN
taxlaw-2827	149	22	,	,	PUNCT
taxlaw-2827	149	23	in	in	ADP
taxlaw-2827	149	24	oxford	oxford	PROPN
taxlaw-2827	149	25	handbook	handbook	NOUN
taxlaw-2827	149	26	197	197	NUM
taxlaw-2827	149	27	,	,	PUNCT
taxlaw-2827	149	28	198	198	NUM
taxlaw-2827	149	29	;	;	PUNCT
taxlaw-2827	149	30	evaristus	evaristus	NOUN
taxlaw-2827	149	31	oshionebo	oshionebo	PROPN
taxlaw-2827	149	32	,	,	PUNCT
taxlaw-2827	149	33	the	the	DET
taxlaw-2827	149	34	u.n	u.n	PROPN
taxlaw-2827	149	35	.	.	PROPN
taxlaw-2827	149	36	global	global	ADJ
taxlaw-2827	149	37	compact	compact	NOUN
taxlaw-2827	149	38	and	and	CCONJ
taxlaw-2827	149	39	accountability	accountability	NOUN
taxlaw-2827	149	40	of	of	ADP
taxlaw-2827	149	41	transnational	transnational	ADJ
taxlaw-2827	149	42	corporations	corporation	NOUN
taxlaw-2827	149	43	:	:	PUNCT
taxlaw-2827	149	44	separating	separate	VERB
taxlaw-2827	149	45	myth	myth	NOUN
taxlaw-2827	149	46	from	from	ADP
taxlaw-2827	149	47	realities	reality	NOUN
taxlaw-2827	149	48	,	,	PUNCT
taxlaw-2827	149	49	19	19	NUM
taxlaw-2827	149	50	fla	fla	NOUN
taxlaw-2827	149	51	.	.	PUNCT
taxlaw-2827	150	1	j.	j.	PROPN
taxlaw-2827	150	2	int'l	int'l	PROPN
taxlaw-2827	150	3	l.	l.	PROPN
taxlaw-2827	150	4	1	1	NUM
taxlaw-2827	150	5	,	,	PUNCT
taxlaw-2827	150	6	22–25	22–25	NUM
taxlaw-2827	150	7	(	(	PUNCT
taxlaw-2827	150	8	2007	2007	NUM
taxlaw-2827	150	9	)	)	PUNCT
taxlaw-2827	150	10	(	(	PUNCT
taxlaw-2827	150	11	noting	note	VERB
taxlaw-2827	150	12	that	that	SCONJ
taxlaw-2827	150	13	the	the	DET
taxlaw-2827	150	14	global	global	ADJ
taxlaw-2827	150	15	compact	compact	NOUN
taxlaw-2827	150	16	—	—	PUNCT
taxlaw-2827	150	17	the	the	DET
taxlaw-2827	150	18	leading	lead	VERB
taxlaw-2827	150	19	un	un	PROPN
taxlaw-2827	150	20	document	document	NOUN
taxlaw-2827	150	21	providing	provide	VERB
taxlaw-2827	150	22	guidelines	guideline	NOUN
taxlaw-2827	150	23	for	for	ADP
taxlaw-2827	150	24	mnes	mne	NOUN
taxlaw-2827	150	25	—	—	PUNCT
taxlaw-2827	150	26	is	be	AUX
taxlaw-2827	150	27	intentionally	intentionally	ADV
taxlaw-2827	150	28	vague	vague	ADJ
taxlaw-2827	150	29	)	)	PUNCT
taxlaw-2827	150	30	.	.	PUNCT
taxlaw-2827	151	1	16	16	NUM
taxlaw-2827	151	2	lee	lee	PROPN
taxlaw-2827	151	3	,	,	PUNCT
taxlaw-2827	151	4	supra	supra	PROPN
taxlaw-2827	151	5	note	note	PROPN
taxlaw-2827	151	6	12	12	NUM
taxlaw-2827	151	7	,	,	PUNCT
taxlaw-2827	151	8	at	at	ADP
taxlaw-2827	151	9	551	551	NUM
taxlaw-2827	151	10	(	(	PUNCT
taxlaw-2827	151	11	arguing	argue	VERB
taxlaw-2827	151	12	that	that	SCONJ
taxlaw-2827	151	13	stakeholder	stakeholder	NOUN
taxlaw-2827	151	14	and	and	CCONJ
taxlaw-2827	151	15	team	team	NOUN
taxlaw-2827	151	16	-	-	PUNCT
taxlaw-2827	151	17	production	production	NOUN
taxlaw-2827	151	18	theories	theory	NOUN
taxlaw-2827	151	19	do	do	AUX
taxlaw-2827	151	20	not	not	PART
taxlaw-2827	151	21	specifically	specifically	ADV
taxlaw-2827	151	22	address	address	VERB
taxlaw-2827	151	23	the	the	DET
taxlaw-2827	151	24	problem	problem	NOUN
taxlaw-2827	151	25	of	of	ADP
taxlaw-2827	151	26	enhanced	enhanced	ADJ
taxlaw-2827	151	27	agency	agency	NOUN
taxlaw-2827	151	28	costs	cost	NOUN
taxlaw-2827	151	29	)	)	PUNCT
taxlaw-2827	151	30	.	.	PUNCT
taxlaw-2827	152	1	17	17	NUM
taxlaw-2827	152	2	david	david	PROPN
taxlaw-2827	152	3	vogel	vogel	PROPN
taxlaw-2827	152	4	,	,	PUNCT
taxlaw-2827	152	5	the	the	DET
taxlaw-2827	152	6	market	market	NOUN
taxlaw-2827	152	7	for	for	ADP
taxlaw-2827	152	8	virtue	virtue	NOUN
taxlaw-2827	152	9	71–72	71–72	NUM
taxlaw-2827	152	10	(	(	PUNCT
taxlaw-2827	152	11	2005	2005	NUM
taxlaw-2827	152	12	)	)	PUNCT
taxlaw-2827	152	13	;	;	PUNCT
taxlaw-2827	152	14	peter	peter	PROPN
taxlaw-2827	152	15	utting	utting	NOUN
taxlaw-2827	152	16	,	,	PUNCT
taxlaw-2827	152	17	the	the	DET
taxlaw-2827	152	18	struggle	struggle	NOUN
taxlaw-2827	152	19	for	for	ADP
taxlaw-2827	152	20	corporate	corporate	ADJ
taxlaw-2827	152	21	accountability	accountability	NOUN
taxlaw-2827	152	22	,	,	PUNCT
taxlaw-2827	152	23	39	39	NUM
taxlaw-2827	152	24	dev	dev	PROPN
taxlaw-2827	152	25	.	.	PROPN
taxlaw-2827	152	26	&	&	CCONJ
taxlaw-2827	152	27	change	change	VERB
taxlaw-2827	152	28	959	959	NUM
taxlaw-2827	152	29	,	,	PUNCT
taxlaw-2827	152	30	969	969	NUM
taxlaw-2827	152	31	(	(	PUNCT
taxlaw-2827	152	32	2008	2008	NUM
taxlaw-2827	152	33	)	)	PUNCT
taxlaw-2827	152	34	(	(	PUNCT
taxlaw-2827	152	35	reaching	reach	VERB
taxlaw-2827	152	36	the	the	DET
taxlaw-2827	152	37	conclusion	conclusion	NOUN
taxlaw-2827	152	38	that	that	SCONJ
taxlaw-2827	152	39	voluntary	voluntary	ADJ
taxlaw-2827	152	40	action	action	NOUN
taxlaw-2827	152	41	is	be	AUX
taxlaw-2827	152	42	not	not	PART
taxlaw-2827	152	43	enough	enough	ADJ
taxlaw-2827	152	44	)	)	PUNCT
taxlaw-2827	152	45	.	.	PUNCT
taxlaw-2827	153	1	18	18	NUM
taxlaw-2827	153	2	d.	d.	PROPN
taxlaw-2827	153	3	gordon	gordon	PROPN
taxlaw-2827	153	4	smith	smith	PROPN
taxlaw-2827	153	5	,	,	PUNCT
taxlaw-2827	153	6	the	the	DET
taxlaw-2827	153	7	dystopian	dystopian	ADJ
taxlaw-2827	153	8	potential	potential	NOUN
taxlaw-2827	153	9	of	of	ADP
taxlaw-2827	153	10	corporate	corporate	ADJ
taxlaw-2827	153	11	law	law	NOUN
taxlaw-2827	153	12	,	,	PUNCT
taxlaw-2827	153	13	57	57	NUM
taxlaw-2827	153	14	emory	emory	PROPN
taxlaw-2827	153	15	l.j	l.j	PROPN
taxlaw-2827	153	16	.	.	PROPN
taxlaw-2827	153	17	985	985	NUM
taxlaw-2827	153	18	,	,	PUNCT
taxlaw-2827	153	19	989	989	NUM
taxlaw-2827	153	20	(	(	PUNCT
taxlaw-2827	153	21	2008	2008	NUM
taxlaw-2827	153	22	)	)	PUNCT
taxlaw-2827	153	23	.	.	PUNCT
taxlaw-2827	154	1	19	19	NUM
taxlaw-2827	154	2	easterbrook	easterbrook	PROPN
taxlaw-2827	154	3	&	&	CCONJ
taxlaw-2827	154	4	fischel	fischel	PROPN
taxlaw-2827	154	5	,	,	PUNCT
taxlaw-2827	154	6	supra	supra	PROPN
taxlaw-2827	154	7	note	note	PROPN
taxlaw-2827	154	8	11	11	NUM
taxlaw-2827	154	9	,	,	PUNCT
taxlaw-2827	154	10	at	at	ADP
taxlaw-2827	154	11	90	90	NUM
taxlaw-2827	154	12	;	;	PUNCT
taxlaw-2827	154	13	ian	ian	PROPN
taxlaw-2827	154	14	b.	b.	PROPN
taxlaw-2827	154	15	lee	lee	PROPN
taxlaw-2827	154	16	,	,	PUNCT
taxlaw-2827	154	17	corporate	corporate	ADJ
taxlaw-2827	154	18	law	law	NOUN
taxlaw-2827	154	19	,	,	PUNCT
taxlaw-2827	154	20	profit	profit	NOUN
taxlaw-2827	154	21	maximization	maximization	NOUN
taxlaw-2827	154	22	,	,	PUNCT
taxlaw-2827	154	23	and	and	CCONJ
taxlaw-2827	154	24	the	the	DET
taxlaw-2827	154	25	"	"	PUNCT
taxlaw-2827	154	26	responsible	responsible	ADJ
taxlaw-2827	154	27	"	"	PUNCT
taxlaw-2827	154	28	shareholder	shareholder	NOUN
taxlaw-2827	154	29	,	,	PUNCT
taxlaw-2827	154	30	10	10	NUM
taxlaw-2827	154	31	stan	stan	NOUN
taxlaw-2827	154	32	.	.	PUNCT
taxlaw-2827	155	1	j.l	j.l	PROPN
taxlaw-2827	155	2	.	.	PROPN
taxlaw-2827	155	3	bus	bus	PROPN
taxlaw-2827	155	4	.	.	PUNCT
taxlaw-2827	155	5	&	&	CCONJ
taxlaw-2827	155	6	fin	fin	PROPN
taxlaw-2827	155	7	.	.	PUNCT
taxlaw-2827	156	1	31	31	NUM
taxlaw-2827	156	2	,	,	PUNCT
taxlaw-2827	156	3	38	38	NUM
taxlaw-2827	156	4	(	(	PUNCT
taxlaw-2827	156	5	2005	2005	NUM
taxlaw-2827	156	6	)	)	PUNCT
taxlaw-2827	156	7	.	.	PUNCT
taxlaw-2827	157	1	2014	2014	NUM
taxlaw-2827	157	2	]	]	PUNCT
taxlaw-2827	157	3	tax	tax	NOUN
taxlaw-2827	157	4	disclosure	disclosure	NOUN
taxlaw-2827	157	5	and	and	CCONJ
taxlaw-2827	157	6	corporate	corporate	ADJ
taxlaw-2827	157	7	political	political	ADJ
taxlaw-2827	157	8	agency	agency	NOUN
taxlaw-2827	157	9	93	93	NUM
taxlaw-2827	157	10	providing	provide	VERB
taxlaw-2827	157	11	an	an	DET
taxlaw-2827	157	12	adequate	adequate	ADJ
taxlaw-2827	157	13	proxy	proxy	NOUN
taxlaw-2827	157	14	for	for	ADP
taxlaw-2827	157	15	welfare	welfare	NOUN
taxlaw-2827	157	16	.	.	PUNCT
taxlaw-2827	158	1	first	first	ADV
taxlaw-2827	158	2	,	,	PUNCT
taxlaw-2827	158	3	to	to	PART
taxlaw-2827	158	4	help	help	VERB
taxlaw-2827	158	5	corporations	corporation	NOUN
taxlaw-2827	158	6	generate	generate	VERB
taxlaw-2827	158	7	value	value	NOUN
taxlaw-2827	158	8	,	,	PUNCT
taxlaw-2827	158	9	a	a	DET
taxlaw-2827	158	10	legal	legal	ADJ
taxlaw-2827	158	11	regime	regime	NOUN
taxlaw-2827	158	12	should	should	AUX
taxlaw-2827	158	13	force	force	VERB
taxlaw-2827	158	14	corporations	corporation	NOUN
taxlaw-2827	158	15	to	to	PART
taxlaw-2827	158	16	internalize	internalize	VERB
taxlaw-2827	158	17	the	the	DET
taxlaw-2827	158	18	various	various	ADJ
taxlaw-2827	158	19	externalities	externality	NOUN
taxlaw-2827	158	20	associated	associate	VERB
taxlaw-2827	158	21	with	with	ADP
taxlaw-2827	158	22	their	their	PRON
taxlaw-2827	158	23	operation	operation	NOUN
taxlaw-2827	158	24	.	.	PUNCT
taxlaw-2827	159	1	20	20	NUM
taxlaw-2827	160	1	the	the	DET
taxlaw-2827	160	2	problem	problem	NOUN
taxlaw-2827	160	3	of	of	ADP
taxlaw-2827	160	4	holding	hold	VERB
taxlaw-2827	160	5	private	private	ADJ
taxlaw-2827	160	6	parties	party	NOUN
taxlaw-2827	160	7	accountable	accountable	ADJ
taxlaw-2827	160	8	for	for	ADP
taxlaw-2827	160	9	the	the	DET
taxlaw-2827	160	10	externalities	externality	NOUN
taxlaw-2827	160	11	of	of	ADP
taxlaw-2827	160	12	their	their	PRON
taxlaw-2827	160	13	actions	action	NOUN
taxlaw-2827	160	14	is	be	AUX
taxlaw-2827	160	15	not	not	PART
taxlaw-2827	160	16	unique	unique	ADJ
taxlaw-2827	160	17	to	to	ADP
taxlaw-2827	160	18	corporations	corporation	NOUN
taxlaw-2827	160	19	and	and	CCONJ
taxlaw-2827	160	20	decision	decision	NOUN
taxlaw-2827	160	21	-	-	PUNCT
taxlaw-2827	160	22	making	making	NOUN
taxlaw-2827	160	23	by	by	ADP
taxlaw-2827	160	24	their	their	PRON
taxlaw-2827	160	25	managers	manager	NOUN
taxlaw-2827	160	26	.	.	PUNCT
taxlaw-2827	161	1	however	however	ADV
taxlaw-2827	161	2	,	,	PUNCT
taxlaw-2827	161	3	in	in	ADP
taxlaw-2827	161	4	the	the	DET
taxlaw-2827	161	5	case	case	NOUN
taxlaw-2827	161	6	of	of	ADP
taxlaw-2827	161	7	large	large	ADJ
taxlaw-2827	161	8	corporations	corporation	NOUN
taxlaw-2827	161	9	,	,	PUNCT
taxlaw-2827	161	10	the	the	DET
taxlaw-2827	161	11	issue	issue	NOUN
taxlaw-2827	161	12	of	of	ADP
taxlaw-2827	161	13	externalities	externality	NOUN
taxlaw-2827	161	14	is	be	AUX
taxlaw-2827	161	15	more	more	ADV
taxlaw-2827	161	16	significant	significant	ADJ
taxlaw-2827	161	17	due	due	ADP
taxlaw-2827	161	18	to	to	ADP
taxlaw-2827	161	19	the	the	DET
taxlaw-2827	161	20	entities	entity	NOUN
taxlaw-2827	161	21	’	'	PUNCT
taxlaw-2827	161	22	dominant	dominant	ADJ
taxlaw-2827	161	23	economic	economic	ADJ
taxlaw-2827	161	24	position	position	NOUN
taxlaw-2827	161	25	and	and	CCONJ
taxlaw-2827	161	26	the	the	DET
taxlaw-2827	161	27	large	large	ADJ
taxlaw-2827	161	28	breadth	breadth	NOUN
taxlaw-2827	161	29	and	and	CCONJ
taxlaw-2827	161	30	scale	scale	NOUN
taxlaw-2827	161	31	of	of	ADP
taxlaw-2827	161	32	their	their	PRON
taxlaw-2827	161	33	activities	activity	NOUN
taxlaw-2827	161	34	.	.	PUNCT
taxlaw-2827	162	1	21	21	NUM
taxlaw-2827	162	2	additionally	additionally	ADV
taxlaw-2827	162	3	,	,	PUNCT
taxlaw-2827	162	4	some	some	PRON
taxlaw-2827	162	5	of	of	ADP
taxlaw-2827	162	6	the	the	DET
taxlaw-2827	162	7	mechanisms	mechanism	NOUN
taxlaw-2827	162	8	that	that	PRON
taxlaw-2827	162	9	would	would	AUX
taxlaw-2827	162	10	typically	typically	ADV
taxlaw-2827	162	11	restrain	restrain	VERB
taxlaw-2827	162	12	parties	party	NOUN
taxlaw-2827	162	13	from	from	ADP
taxlaw-2827	162	14	generating	generate	VERB
taxlaw-2827	162	15	negative	negative	ADJ
taxlaw-2827	162	16	externalities	externality	NOUN
taxlaw-2827	162	17	on	on	ADP
taxlaw-2827	162	18	their	their	PRON
taxlaw-2827	162	19	surroundings	surrounding	NOUN
taxlaw-2827	162	20	do	do	AUX
taxlaw-2827	162	21	not	not	PART
taxlaw-2827	162	22	exist	exist	VERB
taxlaw-2827	162	23	in	in	ADP
taxlaw-2827	162	24	the	the	DET
taxlaw-2827	162	25	context	context	NOUN
taxlaw-2827	162	26	of	of	ADP
taxlaw-2827	162	27	multinational	multinational	ADJ
taxlaw-2827	162	28	enterprises	enterprise	NOUN
taxlaw-2827	162	29	(	(	PUNCT
taxlaw-2827	162	30	or	or	CCONJ
taxlaw-2827	162	31	mnes	mne	NOUN
taxlaw-2827	162	32	)	)	PUNCT
taxlaw-2827	162	33	.	.	PUNCT
taxlaw-2827	163	1	the	the	DET
taxlaw-2827	163	2	potential	potential	ADJ
taxlaw-2827	163	3	separation	separation	NOUN
taxlaw-2827	163	4	of	of	ADP
taxlaw-2827	163	5	corporate	corporate	ADJ
taxlaw-2827	163	6	decisionmakers	decisionmaker	NOUN
taxlaw-2827	163	7	from	from	ADP
taxlaw-2827	163	8	shareholders	shareholder	NOUN
taxlaw-2827	163	9	makes	make	VERB
taxlaw-2827	163	10	the	the	DET
taxlaw-2827	163	11	corporate	corporate	ADJ
taxlaw-2827	163	12	structure	structure	NOUN
taxlaw-2827	163	13	more	more	ADV
taxlaw-2827	163	14	susceptible	susceptible	ADJ
taxlaw-2827	163	15	to	to	ADP
taxlaw-2827	163	16	externalizing	externalize	VERB
taxlaw-2827	163	17	its	its	PRON
taxlaw-2827	163	18	costs	cost	NOUN
taxlaw-2827	163	19	to	to	ADP
taxlaw-2827	163	20	those	those	PRON
taxlaw-2827	163	21	who	who	PRON
taxlaw-2827	163	22	are	be	AUX
taxlaw-2827	163	23	not	not	PART
taxlaw-2827	163	24	directly	directly	ADV
taxlaw-2827	163	25	accounted	account	VERB
taxlaw-2827	163	26	for	for	ADP
taxlaw-2827	163	27	in	in	ADP
taxlaw-2827	163	28	its	its	PRON
taxlaw-2827	163	29	financial	financial	ADJ
taxlaw-2827	163	30	calculus	calculus	NOUN
taxlaw-2827	163	31	.	.	PUNCT
taxlaw-2827	164	1	22	22	NUM
taxlaw-2827	164	2	for	for	ADP
taxlaw-2827	164	3	example	example	NOUN
taxlaw-2827	164	4	,	,	PUNCT
taxlaw-2827	164	5	shareholders	shareholder	NOUN
taxlaw-2827	164	6	who	who	PRON
taxlaw-2827	164	7	would	would	AUX
taxlaw-2827	164	8	tend	tend	VERB
taxlaw-2827	164	9	to	to	PART
taxlaw-2827	164	10	feel	feel	VERB
taxlaw-2827	164	11	socially	socially	ADV
taxlaw-2827	164	12	restrained	restrained	ADJ
taxlaw-2827	164	13	from	from	ADP
taxlaw-2827	164	14	imposing	impose	VERB
taxlaw-2827	164	15	certain	certain	ADJ
taxlaw-2827	164	16	negative	negative	ADJ
taxlaw-2827	164	17	externalities	externality	NOUN
taxlaw-2827	164	18	may	may	AUX
taxlaw-2827	164	19	not	not	PART
taxlaw-2827	164	20	feel	feel	VERB
taxlaw-2827	164	21	these	these	DET
taxlaw-2827	164	22	pressures	pressure	NOUN
taxlaw-2827	164	23	(	(	PUNCT
taxlaw-2827	164	24	and	and	CCONJ
taxlaw-2827	164	25	actually	actually	ADV
taxlaw-2827	164	26	may	may	AUX
taxlaw-2827	164	27	not	not	PART
taxlaw-2827	164	28	be	be	AUX
taxlaw-2827	164	29	even	even	ADV
taxlaw-2827	164	30	aware	aware	ADJ
taxlaw-2827	164	31	of	of	ADP
taxlaw-2827	164	32	them	they	PRON
taxlaw-2827	164	33	)	)	PUNCT
taxlaw-2827	164	34	when	when	SCONJ
taxlaw-2827	164	35	the	the	DET
taxlaw-2827	164	36	same	same	ADJ
taxlaw-2827	164	37	externalities	externality	NOUN
taxlaw-2827	164	38	are	be	AUX
taxlaw-2827	164	39	imposed	impose	VERB
taxlaw-2827	164	40	by	by	ADP
taxlaw-2827	164	41	the	the	DET
taxlaw-2827	164	42	conduct	conduct	NOUN
taxlaw-2827	164	43	of	of	ADP
taxlaw-2827	164	44	their	their	PRON
taxlaw-2827	164	45	corporate	corporate	ADJ
taxlaw-2827	164	46	agents	agent	NOUN
taxlaw-2827	164	47	.	.	PUNCT
taxlaw-2827	165	1	23	23	NUM
taxlaw-2827	166	1	furthermore	furthermore	ADV
taxlaw-2827	166	2	,	,	PUNCT
taxlaw-2827	166	3	the	the	DET
taxlaw-2827	166	4	shareholder	shareholder	NOUN
taxlaw-2827	166	5	wealth	wealth	NOUN
taxlaw-2827	166	6	maximization	maximization	PROPN
taxlaw-2827	166	7	principle	principle	NOUN
taxlaw-2827	166	8	assumes	assume	VERB
taxlaw-2827	166	9	that	that	SCONJ
taxlaw-2827	166	10	governments	government	NOUN
taxlaw-2827	166	11	are	be	AUX
taxlaw-2827	166	12	the	the	DET
taxlaw-2827	166	13	most	most	ADV
taxlaw-2827	166	14	efficient	efficient	ADJ
taxlaw-2827	166	15	bodies	body	NOUN
taxlaw-2827	166	16	to	to	PART
taxlaw-2827	166	17	manage	manage	VERB
taxlaw-2827	166	18	the	the	DET
taxlaw-2827	166	19	incentives	incentive	NOUN
taxlaw-2827	166	20	of	of	ADP
taxlaw-2827	166	21	actors	actor	NOUN
taxlaw-2827	166	22	whose	whose	DET
taxlaw-2827	166	23	activities	activity	NOUN
taxlaw-2827	166	24	impose	impose	VERB
taxlaw-2827	166	25	externalities	externality	NOUN
taxlaw-2827	166	26	.	.	PUNCT
taxlaw-2827	167	1	24	24	NUM
taxlaw-2827	167	2	this	this	DET
taxlaw-2827	167	3	assumption	assumption	NOUN
taxlaw-2827	167	4	may	may	AUX
taxlaw-2827	167	5	be	be	AUX
taxlaw-2827	167	6	somewhat	somewhat	ADV
taxlaw-2827	167	7	weakened	weaken	VERB
taxlaw-2827	167	8	by	by	ADP
taxlaw-2827	167	9	the	the	DET
taxlaw-2827	167	10	complexity	complexity	NOUN
taxlaw-2827	167	11	of	of	ADP
taxlaw-2827	167	12	the	the	DET
taxlaw-2827	167	13	issues	issue	NOUN
taxlaw-2827	167	14	at	at	ADP
taxlaw-2827	167	15	stake	stake	NOUN
taxlaw-2827	167	16	,	,	PUNCT
taxlaw-2827	167	17	the	the	DET
taxlaw-2827	167	18	relative	relative	ADJ
taxlaw-2827	167	19	weakness	weakness	NOUN
taxlaw-2827	167	20	of	of	ADP
taxlaw-2827	167	21	certain	certain	ADJ
taxlaw-2827	167	22	governments	government	NOUN
taxlaw-2827	167	23	,	,	PUNCT
taxlaw-2827	167	24	the	the	DET
taxlaw-2827	167	25	information	information	NOUN
taxlaw-2827	167	26	-	-	PUNCT
taxlaw-2827	167	27	asymmetry	asymmetry	NOUN
taxlaw-2827	167	28	problems	problem	NOUN
taxlaw-2827	167	29	of	of	ADP
taxlaw-2827	167	30	government	government	NOUN
taxlaw-2827	167	31	officials	official	NOUN
taxlaw-2827	167	32	with	with	ADP
taxlaw-2827	167	33	respect	respect	NOUN
taxlaw-2827	167	34	to	to	ADP
taxlaw-2827	167	35	the	the	DET
taxlaw-2827	167	36	wide	wide	ADJ
taxlaw-2827	167	37	range	range	NOUN
taxlaw-2827	167	38	of	of	ADP
taxlaw-2827	167	39	implications	implication	NOUN
taxlaw-2827	167	40	that	that	SCONJ
taxlaw-2827	167	41	different	different	ADJ
taxlaw-2827	167	42	forms	form	NOUN
taxlaw-2827	167	43	of	of	ADP
taxlaw-2827	167	44	corporate	corporate	ADJ
taxlaw-2827	167	45	conduct	conduct	NOUN
taxlaw-2827	167	46	generate	generate	NOUN
taxlaw-2827	167	47	,	,	PUNCT
taxlaw-2827	167	48	and	and	CCONJ
taxlaw-2827	167	49	the	the	DET
taxlaw-2827	167	50	time	time	NOUN
taxlaw-2827	167	51	and	and	CCONJ
taxlaw-2827	167	52	transaction	transaction	NOUN
taxlaw-2827	167	53	costs	cost	NOUN
taxlaw-2827	167	54	associated	associate	VERB
taxlaw-2827	167	55	with	with	ADP
taxlaw-2827	167	56	the	the	DET
taxlaw-2827	167	57	enactment	enactment	NOUN
taxlaw-2827	167	58	of	of	ADP
taxlaw-2827	167	59	government	government	NOUN
taxlaw-2827	167	60	regulations	regulation	NOUN
taxlaw-2827	167	61	.	.	PUNCT
taxlaw-2827	168	1	25	25	NUM
taxlaw-2827	168	2	second	second	ADJ
taxlaw-2827	168	3	,	,	PUNCT
taxlaw-2827	168	4	corporate	corporate	ADJ
taxlaw-2827	168	5	managers	manager	NOUN
taxlaw-2827	168	6	,	,	PUNCT
taxlaw-2827	168	7	as	as	ADP
taxlaw-2827	168	8	shareholders	shareholder	NOUN
taxlaw-2827	168	9	’	'	PUNCT
taxlaw-2827	168	10	agents	agent	NOUN
taxlaw-2827	168	11	,	,	PUNCT
taxlaw-2827	168	12	should	should	AUX
taxlaw-2827	168	13	aim	aim	VERB
taxlaw-2827	168	14	to	to	PART
taxlaw-2827	168	15	maximize	maximize	VERB
taxlaw-2827	168	16	their	their	PRON
taxlaw-2827	168	17	welfare	welfare	NOUN
taxlaw-2827	168	18	26	26	NUM
taxlaw-2827	168	19	rather	rather	ADV
taxlaw-2827	168	20	than	than	ADP
taxlaw-2827	168	21	their	their	PRON
taxlaw-2827	168	22	wealth	wealth	NOUN
taxlaw-2827	168	23	.	.	PUNCT
taxlaw-2827	169	1	the	the	DET
taxlaw-2827	169	2	wealth	wealth	NOUN
taxlaw-2827	169	3	maximization	maximization	NOUN
taxlaw-2827	169	4	principle	principle	NOUN
taxlaw-2827	169	5	wrongly	wrongly	ADV
taxlaw-2827	169	6	assumes	assume	VERB
taxlaw-2827	169	7	an	an	DET
taxlaw-2827	169	8	artificial	artificial	ADJ
taxlaw-2827	169	9	separation	separation	NOUN
taxlaw-2827	169	10	between	between	ADP
taxlaw-2827	169	11	individuals	individual	NOUN
taxlaw-2827	169	12	’	’	PART
taxlaw-2827	169	13	goals	goal	NOUN
taxlaw-2827	169	14	in	in	ADP
taxlaw-2827	169	15	their	their	PRON
taxlaw-2827	169	16	capacity	capacity	NOUN
taxlaw-2827	169	17	as	as	ADP
taxlaw-2827	169	18	investors	investor	NOUN
taxlaw-2827	169	19	—	—	PUNCT
taxlaw-2827	169	20	maximizing	maximize	VERB
taxlaw-2827	169	21	the	the	DET
taxlaw-2827	169	22	returns	return	NOUN
taxlaw-2827	169	23	for	for	ADP
taxlaw-2827	169	24	their	their	PRON
taxlaw-2827	169	25	investments	investment	NOUN
taxlaw-2827	169	26	—	—	PUNCT
taxlaw-2827	169	27	and	and	CCONJ
taxlaw-2827	169	28	goals	goal	NOUN
taxlaw-2827	169	29	they	they	PRON
taxlaw-2827	169	30	have	have	VERB
taxlaw-2827	169	31	in	in	ADP
taxlaw-2827	169	32	other	other	ADJ
taxlaw-2827	169	33	capacities	capacity	NOUN
taxlaw-2827	169	34	.	.	PUNCT
taxlaw-2827	170	1	individuals	individual	NOUN
taxlaw-2827	170	2	have	have	VERB
taxlaw-2827	170	3	a	a	DET
taxlaw-2827	170	4	range	range	NOUN
taxlaw-2827	170	5	of	of	ADP
taxlaw-2827	170	6	preferences	preference	NOUN
taxlaw-2827	170	7	,	,	PUNCT
taxlaw-2827	170	8	including	include	VERB
taxlaw-2827	170	9	commitments	commitment	NOUN
taxlaw-2827	170	10	to	to	ADP
taxlaw-2827	170	11	a	a	DET
taxlaw-2827	170	12	wide	wide	ADJ
taxlaw-2827	170	13	range	range	NOUN
taxlaw-2827	170	14	of	of	ADP
taxlaw-2827	170	15	political	political	ADJ
taxlaw-2827	170	16	and	and	CCONJ
taxlaw-2827	170	17	ethical	ethical	ADJ
taxlaw-2827	170	18	issues	issue	NOUN
taxlaw-2827	170	19	that	that	PRON
taxlaw-2827	170	20	are	be	AUX
taxlaw-2827	170	21	not	not	PART
taxlaw-2827	170	22	self	self	NOUN
taxlaw-2827	170	23	-	-	PUNCT
taxlaw-2827	170	24	serving	serve	VERB
taxlaw-2827	170	25	;	;	PUNCT
taxlaw-2827	170	26	naturally	naturally	ADV
taxlaw-2827	170	27	,	,	PUNCT
taxlaw-2827	170	28	these	these	DET
taxlaw-2827	170	29	preferences	preference	NOUN
taxlaw-2827	170	30	20	20	NUM
taxlaw-2827	170	31	benjamin	benjamin	PROPN
taxlaw-2827	170	32	j.	j.	PROPN
taxlaw-2827	170	33	richardson	richardson	PROPN
taxlaw-2827	170	34	,	,	PUNCT
taxlaw-2827	170	35	socially	socially	ADV
taxlaw-2827	170	36	responsible	responsible	ADJ
taxlaw-2827	170	37	investment	investment	NOUN
taxlaw-2827	170	38	law	law	NOUN
taxlaw-2827	170	39	regulating	regulate	VERB
taxlaw-2827	170	40	the	the	DET
taxlaw-2827	170	41	unseen	unseen	ADJ
taxlaw-2827	170	42	polluters	polluter	NOUN
taxlaw-2827	170	43	514	514	NUM
taxlaw-2827	170	44	(	(	PUNCT
taxlaw-2827	170	45	2008	2008	NUM
taxlaw-2827	170	46	)	)	PUNCT
taxlaw-2827	170	47	(	(	PUNCT
taxlaw-2827	170	48	arguing	argue	VERB
taxlaw-2827	170	49	that	that	SCONJ
taxlaw-2827	170	50	the	the	DET
taxlaw-2827	170	51	only	only	ADJ
taxlaw-2827	170	52	permissible	permissible	ADJ
taxlaw-2827	170	53	financial	financial	ADJ
taxlaw-2827	170	54	returns	return	NOUN
taxlaw-2827	170	55	should	should	AUX
taxlaw-2827	170	56	be	be	AUX
taxlaw-2827	170	57	those	those	PRON
taxlaw-2827	170	58	achieved	achieve	VERB
taxlaw-2827	170	59	while	while	SCONJ
taxlaw-2827	170	60	accounting	account	VERB
taxlaw-2827	170	61	for	for	ADP
taxlaw-2827	170	62	public	public	ADJ
taxlaw-2827	170	63	costs	cost	NOUN
taxlaw-2827	170	64	to	to	ADP
taxlaw-2827	170	65	the	the	DET
taxlaw-2827	170	66	environment	environment	NOUN
taxlaw-2827	170	67	and	and	CCONJ
taxlaw-2827	170	68	social	social	ADJ
taxlaw-2827	170	69	welfare	welfare	NOUN
taxlaw-2827	170	70	)	)	PUNCT
taxlaw-2827	170	71	;	;	PUNCT
taxlaw-2827	170	72	r.	r.	PROPN
taxlaw-2827	170	73	edward	edward	PROPN
taxlaw-2827	170	74	freeman	freeman	PROPN
taxlaw-2827	170	75	et	et	PROPN
taxlaw-2827	170	76	al	al	PROPN
taxlaw-2827	170	77	.	.	PROPN
taxlaw-2827	170	78	,	,	PUNCT
taxlaw-2827	170	79	stakeholder	stakeholder	NOUN
taxlaw-2827	170	80	theory	theory	NOUN
taxlaw-2827	170	81	and	and	CCONJ
taxlaw-2827	170	82	the	the	DET
taxlaw-2827	170	83	basis	basis	NOUN
taxlaw-2827	170	84	for	for	ADP
taxlaw-2827	170	85	capitalism	capitalism	NOUN
taxlaw-2827	170	86	,	,	PUNCT
taxlaw-2827	170	87	in	in	ADP
taxlaw-2827	170	88	corporate	corporate	ADJ
taxlaw-2827	170	89	social	social	ADJ
taxlaw-2827	170	90	responsibility	responsibility	NOUN
taxlaw-2827	170	91	and	and	CCONJ
taxlaw-2827	170	92	corporate	corporate	ADJ
taxlaw-2827	170	93	governance	governance	NOUN
taxlaw-2827	170	94	52	52	NUM
taxlaw-2827	170	95	,	,	PUNCT
taxlaw-2827	170	96	67	67	NUM
taxlaw-2827	170	97	(	(	PUNCT
taxlaw-2827	170	98	2011	2011	NUM
taxlaw-2827	170	99	)	)	PUNCT
taxlaw-2827	170	100	;	;	PUNCT
taxlaw-2827	170	101	andrew	andrew	PROPN
taxlaw-2827	170	102	johnston	johnston	PROPN
taxlaw-2827	170	103	,	,	PUNCT
taxlaw-2827	170	104	facing	face	VERB
taxlaw-2827	170	105	up	up	ADP
taxlaw-2827	170	106	to	to	ADP
taxlaw-2827	170	107	social	social	ADJ
taxlaw-2827	170	108	cost	cost	NOUN
taxlaw-2827	170	109	:	:	PUNCT
taxlaw-2827	170	110	the	the	DET
taxlaw-2827	170	111	real	real	ADJ
taxlaw-2827	170	112	meaning	meaning	NOUN
taxlaw-2827	170	113	of	of	ADP
taxlaw-2827	170	114	corporate	corporate	ADJ
taxlaw-2827	170	115	social	social	ADJ
taxlaw-2827	170	116	responsibility	responsibility	NOUN
taxlaw-2827	170	117	,	,	PUNCT
taxlaw-2827	170	118	20	20	NUM
taxlaw-2827	170	119	griffith	griffith	PROPN
taxlaw-2827	170	120	l.	l.	PROPN
taxlaw-2827	170	121	rev	rev	PROPN
taxlaw-2827	170	122	.	.	PROPN
taxlaw-2827	170	123	221	221	NUM
taxlaw-2827	170	124	,	,	PUNCT
taxlaw-2827	170	125	221	221	NUM
taxlaw-2827	170	126	(	(	PUNCT
taxlaw-2827	170	127	2011	2011	NUM
taxlaw-2827	170	128	)	)	PUNCT
taxlaw-2827	170	129	(	(	PUNCT
taxlaw-2827	170	130	noting	note	VERB
taxlaw-2827	170	131	that	that	SCONJ
taxlaw-2827	170	132	csr	csr	NOUN
taxlaw-2827	170	133	should	should	AUX
taxlaw-2827	170	134	not	not	PART
taxlaw-2827	170	135	include	include	VERB
taxlaw-2827	170	136	managers	manager	NOUN
taxlaw-2827	170	137	’	'	PUNCT
taxlaw-2827	170	138	attempts	attempt	VERB
taxlaw-2827	170	139	to	to	PART
taxlaw-2827	170	140	increase	increase	VERB
taxlaw-2827	170	141	value	value	NOUN
taxlaw-2827	170	142	for	for	ADP
taxlaw-2827	170	143	shareholders	shareholder	NOUN
taxlaw-2827	170	144	via	via	ADP
taxlaw-2827	170	145	green	green	ADJ
taxlaw-2827	170	146	-	-	PUNCT
taxlaw-2827	170	147	marketing	marketing	NOUN
taxlaw-2827	170	148	strategies	strategy	NOUN
taxlaw-2827	170	149	)	)	PUNCT
taxlaw-2827	170	150	.	.	PUNCT
taxlaw-2827	171	1	21	21	NUM
taxlaw-2827	171	2	yosifon	yosifon	NOUN
taxlaw-2827	171	3	,	,	PUNCT
taxlaw-2827	171	4	supra	supra	PROPN
taxlaw-2827	171	5	note	note	NOUN
taxlaw-2827	171	6	12	12	NUM
taxlaw-2827	171	7	,	,	PUNCT
taxlaw-2827	171	8	at	at	ADP
taxlaw-2827	171	9	1204	1204	NUM
taxlaw-2827	171	10	(	(	PUNCT
taxlaw-2827	171	11	arguing	argue	VERB
taxlaw-2827	171	12	that	that	SCONJ
taxlaw-2827	171	13	large	large	ADJ
taxlaw-2827	171	14	corporations	corporation	NOUN
taxlaw-2827	171	15	have	have	VERB
taxlaw-2827	171	16	an	an	DET
taxlaw-2827	171	17	advantage	advantage	NOUN
taxlaw-2827	171	18	in	in	ADP
taxlaw-2827	171	19	promoting	promote	VERB
taxlaw-2827	171	20	their	their	PRON
taxlaw-2827	171	21	interests	interest	NOUN
taxlaw-2827	171	22	in	in	ADP
taxlaw-2827	171	23	the	the	DET
taxlaw-2827	171	24	political	political	ADJ
taxlaw-2827	171	25	arena	arena	NOUN
taxlaw-2827	171	26	)	)	PUNCT
taxlaw-2827	171	27	.	.	PUNCT
taxlaw-2827	172	1	22	22	NUM
taxlaw-2827	172	2	kent	kent	PROPN
taxlaw-2827	172	3	greenfield	greenfield	PROPN
taxlaw-2827	172	4	&	&	CCONJ
taxlaw-2827	172	5	d.	d.	PROPN
taxlaw-2827	172	6	gordon	gordon	PROPN
taxlaw-2827	172	7	smith	smith	PROPN
taxlaw-2827	172	8	,	,	PUNCT
taxlaw-2827	172	9	saving	save	VERB
taxlaw-2827	172	10	the	the	DET
taxlaw-2827	172	11	world	world	NOUN
taxlaw-2827	172	12	with	with	ADP
taxlaw-2827	172	13	corporate	corporate	ADJ
taxlaw-2827	172	14	law	law	NOUN
taxlaw-2827	172	15	,	,	PUNCT
taxlaw-2827	172	16	57	57	NUM
taxlaw-2827	172	17	emory	emory	PROPN
taxlaw-2827	172	18	l.j	l.j	PROPN
taxlaw-2827	172	19	.	.	PROPN
taxlaw-2827	172	20	947	947	NUM
taxlaw-2827	172	21	,	,	PUNCT
taxlaw-2827	172	22	959	959	NUM
taxlaw-2827	172	23	(	(	PUNCT
taxlaw-2827	172	24	2008	2008	NUM
taxlaw-2827	172	25	)	)	PUNCT
taxlaw-2827	172	26	.	.	PUNCT
taxlaw-2827	173	1	23	23	NUM
taxlaw-2827	173	2	elhauge	elhauge	NOUN
taxlaw-2827	173	3	,	,	PUNCT
taxlaw-2827	173	4	supra	supra	NOUN
taxlaw-2827	173	5	note	note	NOUN
taxlaw-2827	173	6	11	11	NUM
taxlaw-2827	173	7	,	,	PUNCT
taxlaw-2827	173	8	at	at	ADP
taxlaw-2827	173	9	756	756	NUM
taxlaw-2827	173	10	.	.	PUNCT
taxlaw-2827	173	11	24	24	NUM
taxlaw-2827	173	12	geoffrey	geoffrey	PROPN
taxlaw-2827	173	13	heal	heal	NOUN
taxlaw-2827	173	14	,	,	PUNCT
taxlaw-2827	173	15	when	when	SCONJ
taxlaw-2827	173	16	principles	principle	NOUN
taxlaw-2827	173	17	pay	pay	VERB
taxlaw-2827	173	18	,	,	PUNCT
taxlaw-2827	173	19	corporate	corporate	ADJ
taxlaw-2827	173	20	social	social	ADJ
taxlaw-2827	173	21	responsibility	responsibility	NOUN
taxlaw-2827	173	22	and	and	CCONJ
taxlaw-2827	173	23	the	the	DET
taxlaw-2827	173	24	bottom	bottom	ADJ
taxlaw-2827	173	25	line	line	NOUN
taxlaw-2827	173	26	9–10	9–10	PROPN
taxlaw-2827	173	27	(	(	PUNCT
taxlaw-2827	173	28	2008	2008	NUM
taxlaw-2827	173	29	)	)	PUNCT
taxlaw-2827	173	30	.	.	PUNCT
taxlaw-2827	174	1	25	25	NUM
taxlaw-2827	174	2	lorenzo	lorenzo	NOUN
taxlaw-2827	174	3	sacconi	sacconi	NOUN
taxlaw-2827	174	4	,	,	PUNCT
taxlaw-2827	174	5	introduction	introduction	NOUN
taxlaw-2827	174	6	,	,	PUNCT
taxlaw-2827	174	7	in	in	ADP
taxlaw-2827	174	8	corporate	corporate	ADJ
taxlaw-2827	174	9	social	social	ADJ
taxlaw-2827	174	10	responsibility	responsibility	NOUN
taxlaw-2827	174	11	and	and	CCONJ
taxlaw-2827	174	12	corporate	corporate	ADJ
taxlaw-2827	174	13	governance	governance	NOUN
taxlaw-2827	174	14	,	,	PUNCT
taxlaw-2827	174	15	at	at	ADP
taxlaw-2827	174	16	xv	xv	PROPN
taxlaw-2827	174	17	(	(	PUNCT
taxlaw-2827	174	18	noting	note	VERB
taxlaw-2827	174	19	that	that	SCONJ
taxlaw-2827	174	20	a	a	DET
taxlaw-2827	174	21	causian	causian	ADJ
taxlaw-2827	174	22	account	account	NOUN
taxlaw-2827	174	23	of	of	ADP
taxlaw-2827	174	24	the	the	DET
taxlaw-2827	174	25	csr	csr	NOUN
taxlaw-2827	174	26	issue	issue	NOUN
taxlaw-2827	174	27	is	be	AUX
taxlaw-2827	174	28	that	that	SCONJ
taxlaw-2827	174	29	,	,	PUNCT
taxlaw-2827	174	30	in	in	ADP
taxlaw-2827	174	31	the	the	DET
taxlaw-2827	174	32	real	real	ADJ
taxlaw-2827	174	33	world	world	NOUN
taxlaw-2827	174	34	,	,	PUNCT
taxlaw-2827	174	35	both	both	PRON
taxlaw-2827	174	36	government	government	NOUN
taxlaw-2827	174	37	and	and	CCONJ
taxlaw-2827	174	38	corporate	corporate	ADJ
taxlaw-2827	174	39	governance	governance	NOUN
taxlaw-2827	174	40	suffer	suffer	VERB
taxlaw-2827	174	41	from	from	ADP
taxlaw-2827	174	42	transaction	transaction	NOUN
taxlaw-2827	174	43	costs	cost	NOUN
taxlaw-2827	174	44	)	)	PUNCT
taxlaw-2827	174	45	;	;	PUNCT
taxlaw-2827	174	46	elhauge	elhauge	ADJ
taxlaw-2827	174	47	,	,	PUNCT
taxlaw-2827	174	48	supra	supra	NOUN
taxlaw-2827	174	49	note	note	NOUN
taxlaw-2827	174	50	11	11	NUM
taxlaw-2827	174	51	,	,	PUNCT
taxlaw-2827	174	52	at	at	ADP
taxlaw-2827	174	53	802	802	NUM
taxlaw-2827	174	54	.	.	NOUN
taxlaw-2827	174	55	26	26	NUM
taxlaw-2827	174	56	the	the	DET
taxlaw-2827	174	57	concept	concept	NOUN
taxlaw-2827	174	58	of	of	ADP
taxlaw-2827	174	59	welfare	welfare	NOUN
taxlaw-2827	174	60	is	be	AUX
taxlaw-2827	174	61	amorphous	amorphous	ADJ
taxlaw-2827	174	62	and	and	CCONJ
taxlaw-2827	174	63	tricky	tricky	ADJ
taxlaw-2827	174	64	.	.	PUNCT
taxlaw-2827	175	1	this	this	DET
taxlaw-2827	175	2	article	article	NOUN
taxlaw-2827	175	3	addresses	address	VERB
taxlaw-2827	175	4	it	it	PRON
taxlaw-2827	175	5	in	in	ADP
taxlaw-2827	175	6	a	a	DET
taxlaw-2827	175	7	broad	broad	ADJ
taxlaw-2827	175	8	sense	sense	NOUN
taxlaw-2827	175	9	to	to	PART
taxlaw-2827	175	10	include	include	VERB
taxlaw-2827	175	11	any	any	DET
taxlaw-2827	175	12	type	type	NOUN
taxlaw-2827	175	13	of	of	ADP
taxlaw-2827	175	14	fulfillment	fulfillment	NOUN
taxlaw-2827	175	15	of	of	ADP
taxlaw-2827	175	16	society	society	NOUN
taxlaw-2827	175	17	’s	’s	PART
taxlaw-2827	175	18	preferences	preference	NOUN
taxlaw-2827	175	19	,	,	PUNCT
taxlaw-2827	175	20	principles	principle	NOUN
taxlaw-2827	175	21	,	,	PUNCT
taxlaw-2827	175	22	and	and	CCONJ
taxlaw-2827	175	23	conceptions	conception	NOUN
taxlaw-2827	175	24	of	of	ADP
taxlaw-2827	175	25	not	not	PART
taxlaw-2827	175	26	necessarily	necessarily	ADV
taxlaw-2827	175	27	selfish	selfish	ADJ
taxlaw-2827	175	28	ways	way	NOUN
taxlaw-2827	175	29	to	to	PART
taxlaw-2827	175	30	promote	promote	VERB
taxlaw-2827	175	31	the	the	DET
taxlaw-2827	175	32	public	public	ADJ
taxlaw-2827	175	33	good	good	NOUN
taxlaw-2827	175	34	.	.	PUNCT
taxlaw-2827	176	1	under	under	ADP
taxlaw-2827	176	2	this	this	DET
taxlaw-2827	176	3	definition	definition	NOUN
taxlaw-2827	176	4	,	,	PUNCT
taxlaw-2827	176	5	if	if	SCONJ
taxlaw-2827	176	6	altruistic	altruistic	ADJ
taxlaw-2827	176	7	preferences	preference	NOUN
taxlaw-2827	176	8	are	be	AUX
taxlaw-2827	176	9	met	meet	VERB
taxlaw-2827	176	10	,	,	PUNCT
taxlaw-2827	176	11	then	then	ADV
taxlaw-2827	176	12	welfare	welfare	NOUN
taxlaw-2827	176	13	would	would	AUX
taxlaw-2827	176	14	increase	increase	VERB
taxlaw-2827	176	15	even	even	ADV
taxlaw-2827	176	16	when	when	SCONJ
taxlaw-2827	176	17	society	society	NOUN
taxlaw-2827	176	18	bears	bear	VERB
taxlaw-2827	176	19	a	a	DET
taxlaw-2827	176	20	cost	cost	NOUN
taxlaw-2827	176	21	.	.	PUNCT
taxlaw-2827	177	1	94	94	NUM
taxlaw-2827	177	2	columbia	columbia	PROPN
taxlaw-2827	177	3	journal	journal	PROPN
taxlaw-2827	177	4	of	of	ADP
taxlaw-2827	177	5	tax	tax	NOUN
taxlaw-2827	177	6	law	law	NOUN
taxlaw-2827	177	7	[	[	X
taxlaw-2827	177	8	vol.6:86	vol.6:86	NOUN
taxlaw-2827	177	9	also	also	ADV
taxlaw-2827	177	10	relate	relate	VERB
taxlaw-2827	177	11	to	to	ADP
taxlaw-2827	177	12	business	business	NOUN
taxlaw-2827	177	13	and	and	CCONJ
taxlaw-2827	177	14	investment	investment	NOUN
taxlaw-2827	177	15	decisions	decision	NOUN
taxlaw-2827	177	16	.	.	PUNCT
taxlaw-2827	178	1	27	27	NUM
taxlaw-2827	178	2	the	the	DET
taxlaw-2827	178	3	act	act	NOUN
taxlaw-2827	178	4	of	of	ADP
taxlaw-2827	178	5	investment	investment	NOUN
taxlaw-2827	178	6	does	do	AUX
taxlaw-2827	178	7	not	not	PART
taxlaw-2827	178	8	transform	transform	VERB
taxlaw-2827	178	9	those	those	DET
taxlaw-2827	178	10	preferences	preference	NOUN
taxlaw-2827	178	11	into	into	ADP
taxlaw-2827	178	12	one	one	NUM
taxlaw-2827	178	13	-	-	PUNCT
taxlaw-2827	178	14	dimensional	dimensional	ADJ
taxlaw-2827	178	15	decisions	decision	NOUN
taxlaw-2827	178	16	that	that	PRON
taxlaw-2827	178	17	are	be	AUX
taxlaw-2827	178	18	focused	focus	VERB
taxlaw-2827	178	19	exclusively	exclusively	ADV
taxlaw-2827	178	20	on	on	ADP
taxlaw-2827	178	21	wealth	wealth	NOUN
taxlaw-2827	178	22	maximization	maximization	NOUN
taxlaw-2827	178	23	.	.	PUNCT
taxlaw-2827	178	24	.	.	PUNCT
taxlaw-2827	179	1	28	28	NUM
taxlaw-2827	179	2	traditional	traditional	ADJ
taxlaw-2827	179	3	corporate	corporate	ADJ
taxlaw-2827	179	4	law	law	NOUN
taxlaw-2827	179	5	scholars	scholar	NOUN
taxlaw-2827	179	6	would	would	AUX
taxlaw-2827	179	7	argue	argue	VERB
taxlaw-2827	179	8	that	that	SCONJ
taxlaw-2827	179	9	the	the	DET
taxlaw-2827	179	10	heterogeneity	heterogeneity	NOUN
taxlaw-2827	179	11	of	of	ADP
taxlaw-2827	179	12	shareholder	shareholder	NOUN
taxlaw-2827	179	13	preferences	preference	NOUN
taxlaw-2827	179	14	requires	require	VERB
taxlaw-2827	179	15	managers	manager	NOUN
taxlaw-2827	179	16	to	to	PART
taxlaw-2827	179	17	focus	focus	VERB
taxlaw-2827	179	18	only	only	ADV
taxlaw-2827	179	19	on	on	ADP
taxlaw-2827	179	20	the	the	DET
taxlaw-2827	179	21	common	common	ADJ
taxlaw-2827	179	22	denominator	denominator	NOUN
taxlaw-2827	179	23	—	—	PUNCT
taxlaw-2827	179	24	the	the	DET
taxlaw-2827	179	25	interest	interest	NOUN
taxlaw-2827	179	26	in	in	ADP
taxlaw-2827	179	27	increasing	increase	VERB
taxlaw-2827	179	28	the	the	DET
taxlaw-2827	179	29	(	(	PUNCT
taxlaw-2827	179	30	risk	risk	NOUN
taxlaw-2827	179	31	-	-	PUNCT
taxlaw-2827	179	32	adjusted	adjust	VERB
taxlaw-2827	179	33	)	)	PUNCT
taxlaw-2827	179	34	return	return	NOUN
taxlaw-2827	179	35	on	on	ADP
taxlaw-2827	179	36	their	their	PRON
taxlaw-2827	179	37	investments	investment	NOUN
taxlaw-2827	179	38	.	.	PUNCT
taxlaw-2827	180	1	nevertheless	nevertheless	ADV
taxlaw-2827	180	2	,	,	PUNCT
taxlaw-2827	180	3	even	even	ADV
taxlaw-2827	180	4	these	these	DET
taxlaw-2827	180	5	scholars	scholar	NOUN
taxlaw-2827	180	6	would	would	AUX
taxlaw-2827	180	7	concede	concede	VERB
taxlaw-2827	180	8	that	that	SCONJ
taxlaw-2827	180	9	most	most	ADJ
taxlaw-2827	180	10	shareholders	shareholder	NOUN
taxlaw-2827	180	11	would	would	AUX
taxlaw-2827	180	12	refrain	refrain	VERB
taxlaw-2827	180	13	from	from	ADP
taxlaw-2827	180	14	investing	invest	VERB
taxlaw-2827	180	15	in	in	ADP
taxlaw-2827	180	16	certain	certain	ADJ
taxlaw-2827	180	17	highly	highly	ADV
taxlaw-2827	180	18	contested	contest	VERB
taxlaw-2827	180	19	issues	issue	NOUN
taxlaw-2827	180	20	(	(	PUNCT
taxlaw-2827	180	21	e.g.	e.g.	ADV
taxlaw-2827	180	22	,	,	PUNCT
taxlaw-2827	180	23	privately	privately	ADV
taxlaw-2827	180	24	supplied	supply	VERB
taxlaw-2827	180	25	military	military	ADJ
taxlaw-2827	180	26	services	service	NOUN
taxlaw-2827	180	27	,	,	PUNCT
taxlaw-2827	180	28	29	29	NUM
taxlaw-2827	180	29	legal	legal	ADJ
taxlaw-2827	180	30	prostitution	prostitution	NOUN
taxlaw-2827	180	31	,	,	PUNCT
taxlaw-2827	180	32	extreme	extreme	ADJ
taxlaw-2827	180	33	pornography	pornography	NOUN
taxlaw-2827	180	34	,	,	PUNCT
taxlaw-2827	180	35	etc	etc	X
taxlaw-2827	180	36	.	.	X
taxlaw-2827	180	37	)	)	PUNCT
taxlaw-2827	180	38	.	.	PUNCT
taxlaw-2827	181	1	30	30	NUM
taxlaw-2827	181	2	in	in	ADP
taxlaw-2827	181	3	these	these	DET
taxlaw-2827	181	4	cases	case	NOUN
taxlaw-2827	181	5	,	,	PUNCT
taxlaw-2827	181	6	it	it	PRON
taxlaw-2827	181	7	is	be	AUX
taxlaw-2827	181	8	clear	clear	ADJ
taxlaw-2827	181	9	that	that	SCONJ
taxlaw-2827	181	10	the	the	DET
taxlaw-2827	181	11	division	division	NOUN
taxlaw-2827	181	12	of	of	ADP
taxlaw-2827	181	13	labor	labor	NOUN
taxlaw-2827	181	14	,	,	PUNCT
taxlaw-2827	181	15	which	which	PRON
taxlaw-2827	181	16	assumes	assume	VERB
taxlaw-2827	181	17	that	that	SCONJ
taxlaw-2827	181	18	allowing	allow	VERB
taxlaw-2827	181	19	corporations	corporation	NOUN
taxlaw-2827	181	20	to	to	PART
taxlaw-2827	181	21	focus	focus	VERB
taxlaw-2827	181	22	only	only	ADV
taxlaw-2827	181	23	on	on	ADP
taxlaw-2827	181	24	maximizing	maximize	VERB
taxlaw-2827	181	25	their	their	PRON
taxlaw-2827	181	26	profits	profit	NOUN
taxlaw-2827	181	27	will	will	AUX
taxlaw-2827	181	28	increase	increase	VERB
taxlaw-2827	181	29	shareholders	shareholder	NOUN
taxlaw-2827	181	30	’	'	PUNCT
taxlaw-2827	181	31	welfare	welfare	NOUN
taxlaw-2827	181	32	,	,	PUNCT
taxlaw-2827	181	33	breaks	break	VERB
taxlaw-2827	181	34	down	down	ADP
taxlaw-2827	181	35	.	.	PUNCT
taxlaw-2827	182	1	even	even	ADV
taxlaw-2827	182	2	if	if	SCONJ
taxlaw-2827	182	3	such	such	ADJ
taxlaw-2827	182	4	corporate	corporate	ADJ
taxlaw-2827	182	5	conduct	conduct	NOUN
taxlaw-2827	182	6	increases	increase	VERB
taxlaw-2827	182	7	shareholders	shareholder	NOUN
taxlaw-2827	182	8	’	'	PUNCT
taxlaw-2827	182	9	material	material	NOUN
taxlaw-2827	182	10	wealth	wealth	NOUN
taxlaw-2827	182	11	,	,	PUNCT
taxlaw-2827	182	12	it	it	PRON
taxlaw-2827	182	13	would	would	AUX
taxlaw-2827	182	14	undermine	undermine	VERB
taxlaw-2827	182	15	the	the	DET
taxlaw-2827	182	16	non	non	ADJ
taxlaw-2827	182	17	-	-	ADJ
taxlaw-2827	182	18	wealth	wealth	ADJ
taxlaw-2827	182	19	related	relate	VERB
taxlaw-2827	182	20	values	value	NOUN
taxlaw-2827	182	21	and	and	CCONJ
taxlaw-2827	182	22	preferences	preference	NOUN
taxlaw-2827	182	23	that	that	SCONJ
taxlaw-2827	182	24	many	many	ADJ
taxlaw-2827	182	25	shareholders	shareholder	NOUN
taxlaw-2827	182	26	have	have	VERB
taxlaw-2827	182	27	,	,	PUNCT
taxlaw-2827	182	28	and	and	CCONJ
taxlaw-2827	182	29	may	may	AUX
taxlaw-2827	182	30	ultimately	ultimately	ADV
taxlaw-2827	182	31	reduce	reduce	VERB
taxlaw-2827	182	32	their	their	PRON
taxlaw-2827	182	33	overall	overall	ADJ
taxlaw-2827	182	34	welfare	welfare	NOUN
taxlaw-2827	182	35	.	.	PUNCT
taxlaw-2827	183	1	31	31	NUM
taxlaw-2827	184	1	hence	hence	ADV
taxlaw-2827	184	2	,	,	PUNCT
taxlaw-2827	184	3	especially	especially	ADV
taxlaw-2827	184	4	with	with	ADP
taxlaw-2827	184	5	respect	respect	NOUN
taxlaw-2827	184	6	to	to	ADP
taxlaw-2827	184	7	the	the	DET
taxlaw-2827	184	8	extreme	extreme	ADJ
taxlaw-2827	184	9	issues	issue	NOUN
taxlaw-2827	184	10	mentioned	mention	VERB
taxlaw-2827	184	11	above	above	ADV
taxlaw-2827	184	12	,	,	PUNCT
taxlaw-2827	184	13	managers	manager	NOUN
taxlaw-2827	184	14	’	'	PUNCT
taxlaw-2827	184	15	commitment	commitment	NOUN
taxlaw-2827	184	16	to	to	ADP
taxlaw-2827	184	17	maximizing	maximize	VERB
taxlaw-2827	184	18	shareholders	shareholder	NOUN
taxlaw-2827	184	19	’	'	PUNCT
taxlaw-2827	184	20	wealth	wealth	NOUN
taxlaw-2827	184	21	can	can	AUX
taxlaw-2827	184	22	lead	lead	VERB
taxlaw-2827	184	23	to	to	ADP
taxlaw-2827	184	24	a	a	DET
taxlaw-2827	184	25	non	non	ADJ
taxlaw-2827	184	26	-	-	ADJ
taxlaw-2827	184	27	welfare	welfare	ADJ
taxlaw-2827	184	28	maximizing	maximizing	NOUN
taxlaw-2827	184	29	course	course	NOUN
taxlaw-2827	184	30	of	of	ADP
taxlaw-2827	184	31	action	action	NOUN
taxlaw-2827	184	32	.	.	PUNCT
taxlaw-2827	185	1	32	32	NUM
taxlaw-2827	186	1	the	the	DET
taxlaw-2827	186	2	third	third	ADJ
taxlaw-2827	186	3	and	and	CCONJ
taxlaw-2827	186	4	most	most	ADV
taxlaw-2827	186	5	crucial	crucial	ADJ
taxlaw-2827	186	6	point	point	NOUN
taxlaw-2827	186	7	that	that	PRON
taxlaw-2827	186	8	should	should	AUX
taxlaw-2827	186	9	be	be	AUX
taxlaw-2827	186	10	extracted	extract	VERB
taxlaw-2827	186	11	from	from	ADP
taxlaw-2827	186	12	the	the	DET
taxlaw-2827	186	13	csr	csr	NOUN
taxlaw-2827	186	14	agenda	agenda	NOUN
taxlaw-2827	186	15	is	be	AUX
taxlaw-2827	186	16	the	the	DET
taxlaw-2827	186	17	changing	change	VERB
taxlaw-2827	186	18	nature	nature	NOUN
taxlaw-2827	186	19	of	of	ADP
taxlaw-2827	186	20	corporations	corporation	NOUN
taxlaw-2827	186	21	due	due	ADP
taxlaw-2827	186	22	to	to	ADP
taxlaw-2827	186	23	a	a	DET
taxlaw-2827	186	24	massive	massive	ADJ
taxlaw-2827	186	25	shift	shift	NOUN
taxlaw-2827	186	26	towards	towards	ADP
taxlaw-2827	186	27	non	non	ADJ
taxlaw-2827	186	28	-	-	ADJ
taxlaw-2827	186	29	controlling	controlling	ADJ
taxlaw-2827	186	30	share	share	NOUN
taxlaw-2827	186	31	ownership	ownership	NOUN
taxlaw-2827	186	32	.	.	PUNCT
taxlaw-2827	187	1	corporate	corporate	ADJ
taxlaw-2827	187	2	law	law	NOUN
taxlaw-2827	187	3	is	be	AUX
taxlaw-2827	187	4	concerned	concern	VERB
taxlaw-2827	187	5	with	with	ADP
taxlaw-2827	187	6	enabling	enable	VERB
taxlaw-2827	187	7	an	an	DET
taxlaw-2827	187	8	institutional	institutional	ADJ
taxlaw-2827	187	9	framework	framework	NOUN
taxlaw-2827	187	10	that	that	PRON
taxlaw-2827	187	11	can	can	AUX
taxlaw-2827	187	12	productively	productively	ADV
taxlaw-2827	187	13	use	use	VERB
taxlaw-2827	187	14	different	different	ADJ
taxlaw-2827	187	15	types	type	NOUN
taxlaw-2827	187	16	of	of	ADP
taxlaw-2827	187	17	inputs	input	NOUN
taxlaw-2827	187	18	from	from	ADP
taxlaw-2827	187	19	various	various	ADJ
taxlaw-2827	187	20	contributors	contributor	NOUN
taxlaw-2827	187	21	.	.	PUNCT
taxlaw-2827	188	1	33	33	NUM
taxlaw-2827	188	2	most	most	ADV
taxlaw-2827	188	3	importantly	importantly	ADV
taxlaw-2827	188	4	,	,	PUNCT
taxlaw-2827	188	5	it	it	PRON
taxlaw-2827	188	6	helps	help	VERB
taxlaw-2827	188	7	establish	establish	VERB
taxlaw-2827	188	8	a	a	DET
taxlaw-2827	188	9	reliable	reliable	ADJ
taxlaw-2827	188	10	agency	agency	NOUN
taxlaw-2827	188	11	relationship	relationship	NOUN
taxlaw-2827	188	12	that	that	PRON
taxlaw-2827	188	13	allows	allow	VERB
taxlaw-2827	188	14	contributors	contributor	NOUN
taxlaw-2827	188	15	of	of	ADP
taxlaw-2827	188	16	capital	capital	NOUN
taxlaw-2827	188	17	to	to	PART
taxlaw-2827	188	18	supervise	supervise	VERB
taxlaw-2827	188	19	how	how	SCONJ
taxlaw-2827	188	20	others	other	NOUN
taxlaw-2827	188	21	manage	manage	VERB
taxlaw-2827	188	22	the	the	DET
taxlaw-2827	188	23	business	business	NOUN
taxlaw-2827	188	24	they	they	PRON
taxlaw-2827	188	25	own	own	VERB
taxlaw-2827	188	26	.	.	PUNCT
taxlaw-2827	189	1	34	34	NUM
taxlaw-2827	189	2	during	during	ADP
taxlaw-2827	189	3	the	the	DET
taxlaw-2827	189	4	course	course	NOUN
taxlaw-2827	189	5	of	of	ADP
taxlaw-2827	189	6	the	the	DET
taxlaw-2827	189	7	twentieth	twentieth	ADJ
taxlaw-2827	189	8	century	century	NOUN
taxlaw-2827	189	9	,	,	PUNCT
taxlaw-2827	189	10	corporate	corporate	ADJ
taxlaw-2827	189	11	law	law	NOUN
taxlaw-2827	189	12	regimes	regime	NOUN
taxlaw-2827	189	13	and	and	CCONJ
taxlaw-2827	189	14	capital	capital	NOUN
taxlaw-2827	189	15	markets	market	NOUN
taxlaw-2827	189	16	evolved	evolve	VERB
taxlaw-2827	189	17	significantly	significantly	ADV
taxlaw-2827	189	18	,	,	PUNCT
taxlaw-2827	189	19	changing	change	VERB
taxlaw-2827	189	20	the	the	DET
taxlaw-2827	189	21	patterns	pattern	NOUN
taxlaw-2827	189	22	of	of	ADP
taxlaw-2827	189	23	investment	investment	NOUN
taxlaw-2827	189	24	.	.	PUNCT
taxlaw-2827	190	1	as	as	ADP
taxlaw-2827	190	2	part	part	NOUN
taxlaw-2827	190	3	of	of	ADP
taxlaw-2827	190	4	these	these	DET
taxlaw-2827	190	5	changes	change	NOUN
taxlaw-2827	190	6	,	,	PUNCT
taxlaw-2827	190	7	there	there	PRON
taxlaw-2827	190	8	has	have	AUX
taxlaw-2827	190	9	been	be	AUX
taxlaw-2827	190	10	a	a	DET
taxlaw-2827	190	11	decline	decline	NOUN
taxlaw-2827	190	12	in	in	ADP
taxlaw-2827	190	13	the	the	DET
taxlaw-2827	190	14	volume	volume	NOUN
taxlaw-2827	190	15	of	of	ADP
taxlaw-2827	190	16	economic	economic	ADJ
taxlaw-2827	190	17	activity	activity	NOUN
taxlaw-2827	190	18	by	by	ADP
taxlaw-2827	190	19	family	family	NOUN
taxlaw-2827	190	20	-	-	PUNCT
taxlaw-2827	190	21	owned	own	VERB
taxlaw-2827	190	22	corporations	corporation	NOUN
taxlaw-2827	190	23	and	and	CCONJ
taxlaw-2827	190	24	a	a	DET
taxlaw-2827	190	25	rise	rise	NOUN
taxlaw-2827	190	26	in	in	ADP
taxlaw-2827	190	27	mnes	mne	NOUN
taxlaw-2827	190	28	that	that	PRON
taxlaw-2827	190	29	rely	rely	VERB
taxlaw-2827	190	30	on	on	ADP
taxlaw-2827	190	31	regulated	regulated	ADJ
taxlaw-2827	190	32	financial	financial	ADJ
taxlaw-2827	190	33	markets	market	NOUN
taxlaw-2827	190	34	as	as	ADP
taxlaw-2827	190	35	their	their	PRON
taxlaw-2827	190	36	primary	primary	ADJ
taxlaw-2827	190	37	source	source	NOUN
taxlaw-2827	190	38	of	of	ADP
taxlaw-2827	190	39	capital	capital	NOUN
taxlaw-2827	190	40	.	.	PUNCT
taxlaw-2827	191	1	on	on	ADP
taxlaw-2827	191	2	the	the	DET
taxlaw-2827	191	3	investment	investment	NOUN
taxlaw-2827	191	4	level	level	NOUN
taxlaw-2827	191	5	,	,	PUNCT
taxlaw-2827	191	6	there	there	PRON
taxlaw-2827	191	7	has	have	AUX
taxlaw-2827	191	8	been	be	AUX
taxlaw-2827	191	9	an	an	DET
taxlaw-2827	191	10	increase	increase	NOUN
taxlaw-2827	191	11	in	in	ADP
taxlaw-2827	191	12	the	the	DET
taxlaw-2827	191	13	amount	amount	NOUN
taxlaw-2827	191	14	of	of	ADP
taxlaw-2827	191	15	non	non	ADJ
taxlaw-2827	191	16	-	-	ADJ
taxlaw-2827	191	17	controlled	control	VERB
taxlaw-2827	191	18	(	(	PUNCT
taxlaw-2827	191	19	dispersed	disperse	VERB
taxlaw-2827	191	20	)	)	PUNCT
taxlaw-2827	191	21	ownership	ownership	NOUN
taxlaw-2827	191	22	of	of	ADP
taxlaw-2827	191	23	corporate	corporate	ADJ
taxlaw-2827	191	24	equity	equity	NOUN
taxlaw-2827	191	25	and	and	CCONJ
taxlaw-2827	191	26	portfolio	portfolio	NOUN
taxlaw-2827	191	27	investments	investment	NOUN
taxlaw-2827	191	28	,	,	PUNCT
taxlaw-2827	191	29	in	in	ADP
taxlaw-2827	191	30	which	which	PRON
taxlaw-2827	191	31	investors	investor	NOUN
taxlaw-2827	191	32	are	be	AUX
taxlaw-2827	191	33	rationally	rationally	ADV
taxlaw-2827	191	34	passive	passive	ADJ
taxlaw-2827	191	35	and	and	CCONJ
taxlaw-2827	191	36	concerned	concerned	ADJ
taxlaw-2827	191	37	primarily	primarily	ADV
taxlaw-2827	191	38	with	with	ADP
taxlaw-2827	191	39	diversification	diversification	NOUN
taxlaw-2827	191	40	to	to	PART
taxlaw-2827	191	41	attain	attain	VERB
taxlaw-2827	191	42	(	(	PUNCT
taxlaw-2827	191	43	average	average	ADJ
taxlaw-2827	191	44	)	)	PUNCT
taxlaw-2827	191	45	market	market	NOUN
taxlaw-2827	191	46	returns	return	NOUN
taxlaw-2827	191	47	.	.	PUNCT
taxlaw-2827	192	1	35	35	NUM
taxlaw-2827	192	2	additionally	additionally	ADV
taxlaw-2827	192	3	,	,	PUNCT
taxlaw-2827	192	4	there	there	PRON
taxlaw-2827	192	5	has	have	AUX
taxlaw-2827	192	6	been	be	AUX
taxlaw-2827	192	7	a	a	DET
taxlaw-2827	192	8	radical	radical	ADJ
taxlaw-2827	192	9	increase	increase	NOUN
taxlaw-2827	192	10	in	in	ADP
taxlaw-2827	192	11	the	the	DET
taxlaw-2827	192	12	amount	amount	NOUN
taxlaw-2827	192	13	of	of	ADP
taxlaw-2827	192	14	assets	asset	NOUN
taxlaw-2827	192	15	that	that	PRON
taxlaw-2827	192	16	are	be	AUX
taxlaw-2827	192	17	invested	invest	VERB
taxlaw-2827	192	18	through	through	ADP
taxlaw-2827	192	19	institutional	institutional	ADJ
taxlaw-2827	192	20	investors	investor	NOUN
taxlaw-2827	192	21	—	—	PUNCT
taxlaw-2827	192	22	namely	namely	ADV
taxlaw-2827	192	23	pension	pension	NOUN
taxlaw-2827	192	24	funds	fund	NOUN
taxlaw-2827	192	25	27	27	NUM
taxlaw-2827	192	26	freeman	freeman	PROPN
taxlaw-2827	192	27	et	et	PROPN
taxlaw-2827	192	28	al	al	PROPN
taxlaw-2827	192	29	.	.	PROPN
taxlaw-2827	192	30	,	,	PUNCT
taxlaw-2827	192	31	supra	supra	PROPN
taxlaw-2827	192	32	note	note	PROPN
taxlaw-2827	192	33	20	20	NUM
taxlaw-2827	192	34	,	,	PUNCT
taxlaw-2827	192	35	at	at	ADP
taxlaw-2827	192	36	53–54	53–54	NUM
taxlaw-2827	192	37	.	.	NOUN
taxlaw-2827	192	38	28	28	NUM
taxlaw-2827	192	39	richardson	richardson	PROPN
taxlaw-2827	192	40	,	,	PUNCT
taxlaw-2827	192	41	supra	supra	PROPN
taxlaw-2827	192	42	note	note	PROPN
taxlaw-2827	192	43	20	20	NUM
taxlaw-2827	192	44	,	,	PUNCT
taxlaw-2827	192	45	at	at	ADP
taxlaw-2827	192	46	20–27	20–27	NUM
taxlaw-2827	192	47	(	(	PUNCT
taxlaw-2827	192	48	providing	provide	VERB
taxlaw-2827	192	49	evidence	evidence	NOUN
taxlaw-2827	192	50	of	of	ADP
taxlaw-2827	192	51	shareholders	shareholder	NOUN
taxlaw-2827	192	52	'	'	PART
taxlaw-2827	192	53	increased	increase	VERB
taxlaw-2827	192	54	interest	interest	NOUN
taxlaw-2827	192	55	in	in	ADP
taxlaw-2827	192	56	financially	financially	ADV
taxlaw-2827	192	57	insignificant	insignificant	ADJ
taxlaw-2827	192	58	political	political	ADJ
taxlaw-2827	192	59	spending	spending	NOUN
taxlaw-2827	192	60	of	of	ADP
taxlaw-2827	192	61	corporations	corporation	NOUN
taxlaw-2827	192	62	)	)	PUNCT
taxlaw-2827	192	63	.	.	PUNCT
taxlaw-2827	193	1	29	29	NUM
taxlaw-2827	193	2	peter	peter	PROPN
taxlaw-2827	193	3	w.	w.	PROPN
taxlaw-2827	193	4	singer	singer	PROPN
taxlaw-2827	193	5	,	,	PUNCT
taxlaw-2827	193	6	corporate	corporate	ADJ
taxlaw-2827	193	7	warriors	warrior	NOUN
taxlaw-2827	193	8	:	:	PUNCT
taxlaw-2827	193	9	the	the	DET
taxlaw-2827	193	10	rise	rise	NOUN
taxlaw-2827	193	11	of	of	ADP
taxlaw-2827	193	12	the	the	DET
taxlaw-2827	193	13	privatized	privatized	ADJ
taxlaw-2827	193	14	military	military	ADJ
taxlaw-2827	193	15	industry	industry	NOUN
taxlaw-2827	193	16	217–22	217–22	X
taxlaw-2827	193	17	(	(	PUNCT
taxlaw-2827	193	18	2003	2003	NUM
taxlaw-2827	193	19	)	)	PUNCT
taxlaw-2827	193	20	(	(	PUNCT
taxlaw-2827	193	21	discussing	discuss	VERB
taxlaw-2827	193	22	some	some	PRON
taxlaw-2827	193	23	of	of	ADP
taxlaw-2827	193	24	the	the	DET
taxlaw-2827	193	25	moral	moral	ADJ
taxlaw-2827	193	26	problems	problem	NOUN
taxlaw-2827	193	27	associated	associate	VERB
taxlaw-2827	193	28	with	with	ADP
taxlaw-2827	193	29	the	the	DET
taxlaw-2827	193	30	services	service	NOUN
taxlaw-2827	193	31	provided	provide	VERB
taxlaw-2827	193	32	by	by	ADP
taxlaw-2827	193	33	corporations	corporation	NOUN
taxlaw-2827	193	34	,	,	PUNCT
taxlaw-2827	193	35	such	such	ADJ
taxlaw-2827	193	36	as	as	ADP
taxlaw-2827	193	37	executive	executive	ADJ
taxlaw-2827	193	38	outcome	outcome	NOUN
taxlaw-2827	193	39	to	to	ADP
taxlaw-2827	193	40	governments	government	NOUN
taxlaw-2827	193	41	of	of	ADP
taxlaw-2827	193	42	various	various	ADJ
taxlaw-2827	193	43	developing	develop	VERB
taxlaw-2827	193	44	countries	country	NOUN
taxlaw-2827	193	45	)	)	PUNCT
taxlaw-2827	193	46	.	.	PUNCT
taxlaw-2827	193	47	30	30	NUM
taxlaw-2827	193	48	for	for	ADP
taxlaw-2827	193	49	further	further	ADJ
taxlaw-2827	193	50	discussion	discussion	NOUN
taxlaw-2827	193	51	of	of	ADP
taxlaw-2827	193	52	why	why	SCONJ
taxlaw-2827	193	53	individuals	individual	NOUN
taxlaw-2827	193	54	would	would	AUX
taxlaw-2827	193	55	care	care	VERB
taxlaw-2827	193	56	about	about	ADP
taxlaw-2827	193	57	these	these	DET
taxlaw-2827	193	58	issues	issue	NOUN
taxlaw-2827	193	59	even	even	ADV
taxlaw-2827	193	60	if	if	SCONJ
taxlaw-2827	193	61	they	they	PRON
taxlaw-2827	193	62	do	do	AUX
taxlaw-2827	193	63	not	not	PART
taxlaw-2827	193	64	invest	invest	VERB
taxlaw-2827	193	65	or	or	CCONJ
taxlaw-2827	193	66	vote	vote	VERB
taxlaw-2827	193	67	according	accord	VERB
taxlaw-2827	193	68	to	to	ADP
taxlaw-2827	193	69	them	they	PRON
taxlaw-2827	193	70	,	,	PUNCT
taxlaw-2827	193	71	see	see	VERB
taxlaw-2827	193	72	infra	infra	NOUN
taxlaw-2827	193	73	note	note	VERB
taxlaw-2827	193	74	73	73	NUM
taxlaw-2827	193	75	and	and	CCONJ
taxlaw-2827	193	76	accompanying	accompany	VERB
taxlaw-2827	193	77	text	text	NOUN
taxlaw-2827	193	78	.	.	PUNCT
taxlaw-2827	194	1	31	31	NUM
taxlaw-2827	194	2	lee	lee	PROPN
taxlaw-2827	194	3	,	,	PUNCT
taxlaw-2827	194	4	supra	supra	PROPN
taxlaw-2827	194	5	note	note	PROPN
taxlaw-2827	194	6	19	19	NUM
taxlaw-2827	194	7	,	,	PUNCT
taxlaw-2827	194	8	at	at	ADP
taxlaw-2827	194	9	48	48	NUM
taxlaw-2827	194	10	(	(	PUNCT
taxlaw-2827	194	11	noting	note	VERB
taxlaw-2827	194	12	that	that	SCONJ
taxlaw-2827	194	13	the	the	DET
taxlaw-2827	194	14	assumption	assumption	NOUN
taxlaw-2827	194	15	that	that	SCONJ
taxlaw-2827	194	16	shareholders	shareholder	NOUN
taxlaw-2827	194	17	care	care	VERB
taxlaw-2827	194	18	about	about	ADP
taxlaw-2827	194	19	the	the	DET
taxlaw-2827	194	20	ethical	ethical	ADJ
taxlaw-2827	194	21	implications	implication	NOUN
taxlaw-2827	194	22	of	of	ADP
taxlaw-2827	194	23	their	their	PRON
taxlaw-2827	194	24	investment	investment	NOUN
taxlaw-2827	194	25	decisions	decision	NOUN
taxlaw-2827	194	26	would	would	AUX
taxlaw-2827	194	27	be	be	AUX
taxlaw-2827	194	28	idealistic	idealistic	ADJ
taxlaw-2827	194	29	but	but	CCONJ
taxlaw-2827	194	30	not	not	PART
taxlaw-2827	194	31	unreasonable	unreasonable	ADJ
taxlaw-2827	194	32	)	)	PUNCT
taxlaw-2827	194	33	.	.	PUNCT
taxlaw-2827	195	1	32	32	NUM
taxlaw-2827	195	2	elhauge	elhauge	NOUN
taxlaw-2827	195	3	,	,	PUNCT
taxlaw-2827	195	4	supra	supra	NOUN
taxlaw-2827	195	5	note	note	NOUN
taxlaw-2827	195	6	11	11	NUM
taxlaw-2827	195	7	,	,	PUNCT
taxlaw-2827	195	8	at	at	ADP
taxlaw-2827	195	9	738–39	738–39	PROPN
taxlaw-2827	195	10	.	.	PUNCT
taxlaw-2827	196	1	33	33	NUM
taxlaw-2827	196	2	greenfield	greenfield	NOUN
taxlaw-2827	196	3	&	&	CCONJ
taxlaw-2827	196	4	smith	smith	PROPN
taxlaw-2827	196	5	,	,	PUNCT
taxlaw-2827	196	6	supra	supra	PROPN
taxlaw-2827	196	7	note	note	PROPN
taxlaw-2827	196	8	22	22	NUM
taxlaw-2827	196	9	,	,	PUNCT
taxlaw-2827	196	10	at	at	ADP
taxlaw-2827	196	11	958	958	NUM
taxlaw-2827	196	12	.	.	PUNCT
taxlaw-2827	197	1	34	34	NUM
taxlaw-2827	197	2	see	see	VERB
taxlaw-2827	197	3	supra	supra	PROPN
taxlaw-2827	197	4	note	note	PROPN
taxlaw-2827	197	5	19	19	NUM
taxlaw-2827	197	6	and	and	CCONJ
taxlaw-2827	197	7	accompanying	accompany	VERB
taxlaw-2827	197	8	text	text	NOUN
taxlaw-2827	197	9	.	.	PUNCT
taxlaw-2827	198	1	35	35	NUM
taxlaw-2827	198	2	see	see	VERB
taxlaw-2827	198	3	zvi	zvi	PROPN
taxlaw-2827	198	4	bodie	bodie	PROPN
taxlaw-2827	198	5	et	et	PROPN
taxlaw-2827	198	6	al	al	PROPN
taxlaw-2827	198	7	.	.	PROPN
taxlaw-2827	198	8	,	,	PUNCT
taxlaw-2827	198	9	investments	investment	NOUN
taxlaw-2827	198	10	378–79	378–79	NUM
taxlaw-2827	198	11	,	,	PUNCT
taxlaw-2827	198	12	405	405	NUM
taxlaw-2827	198	13	(	(	PUNCT
taxlaw-2827	198	14	2005	2005	NUM
taxlaw-2827	198	15	)	)	PUNCT
taxlaw-2827	198	16	(	(	PUNCT
taxlaw-2827	198	17	describing	describe	VERB
taxlaw-2827	198	18	the	the	DET
taxlaw-2827	198	19	rationale	rationale	NOUN
taxlaw-2827	198	20	behind	behind	ADP
taxlaw-2827	198	21	passive	passive	ADJ
taxlaw-2827	198	22	portfolio	portfolio	NOUN
taxlaw-2827	198	23	investment	investment	NOUN
taxlaw-2827	198	24	strategies	strategy	NOUN
taxlaw-2827	198	25	,	,	PUNCT
taxlaw-2827	198	26	in	in	ADP
taxlaw-2827	198	27	which	which	PRON
taxlaw-2827	198	28	small	small	ADJ
taxlaw-2827	198	29	investors	investor	NOUN
taxlaw-2827	198	30	know	know	VERB
taxlaw-2827	198	31	that	that	SCONJ
taxlaw-2827	198	32	it	it	PRON
taxlaw-2827	198	33	is	be	AUX
taxlaw-2827	198	34	costly	costly	ADJ
taxlaw-2827	198	35	and	and	CCONJ
taxlaw-2827	198	36	unlikely	unlikely	ADJ
taxlaw-2827	198	37	that	that	SCONJ
taxlaw-2827	198	38	they	they	PRON
taxlaw-2827	198	39	can	can	AUX
taxlaw-2827	198	40	achieve	achieve	VERB
taxlaw-2827	198	41	higher	high	ADJ
taxlaw-2827	198	42	-	-	PUNCT
taxlaw-2827	198	43	than	than	ADP
taxlaw-2827	198	44	-	-	PUNCT
taxlaw-2827	198	45	market	market	NOUN
taxlaw-2827	198	46	returns	return	NOUN
taxlaw-2827	198	47	and	and	CCONJ
taxlaw-2827	198	48	instead	instead	ADV
taxlaw-2827	198	49	focus	focus	VERB
taxlaw-2827	198	50	on	on	ADP
taxlaw-2827	198	51	diversification	diversification	NOUN
taxlaw-2827	198	52	and	and	CCONJ
taxlaw-2827	198	53	indexing	index	VERB
taxlaw-2827	198	54	the	the	DET
taxlaw-2827	198	55	market	market	NOUN
taxlaw-2827	198	56	)	)	PUNCT
taxlaw-2827	198	57	;	;	PUNCT
taxlaw-2827	198	58	bernard	bernard	PROPN
taxlaw-2827	198	59	s.	s.	PROPN
taxlaw-2827	198	60	black	black	PROPN
taxlaw-2827	198	61	,	,	PUNCT
taxlaw-2827	198	62	agents	agent	NOUN
taxlaw-2827	198	63	watching	watch	VERB
taxlaw-2827	198	64	agents	agent	NOUN
taxlaw-2827	198	65	:	:	PUNCT
taxlaw-2827	198	66	the	the	DET
taxlaw-2827	198	67	promise	promise	NOUN
taxlaw-2827	198	68	of	of	ADP
taxlaw-2827	198	69	institutional	institutional	ADJ
taxlaw-2827	198	70	investor	investor	NOUN
taxlaw-2827	198	71	voice	voice	NOUN
taxlaw-2827	198	72	,	,	PUNCT
taxlaw-2827	198	73	39	39	NUM
taxlaw-2827	198	74	ucla	ucla	PROPN
taxlaw-2827	198	75	l.	l.	PROPN
taxlaw-2827	198	76	rev	rev	PROPN
taxlaw-2827	198	77	.	.	PROPN
taxlaw-2827	198	78	811	811	NUM
taxlaw-2827	198	79	,	,	PUNCT
taxlaw-2827	198	80	813	813	NUM
taxlaw-2827	198	81	(	(	PUNCT
taxlaw-2827	198	82	1992	1992	NUM
taxlaw-2827	198	83	)	)	PUNCT
taxlaw-2827	198	84	;	;	PUNCT
taxlaw-2827	198	85	michael	michael	PROPN
taxlaw-2827	198	86	j.	j.	PROPN
taxlaw-2827	198	87	graetz	graetz	PROPN
taxlaw-2827	198	88	&	&	CCONJ
taxlaw-2827	198	89	itai	itai	PROPN
taxlaw-2827	198	90	grinberg	grinberg	PROPN
taxlaw-2827	198	91	,	,	PUNCT
taxlaw-2827	198	92	taxing	tax	VERB
taxlaw-2827	198	93	international	international	ADJ
taxlaw-2827	198	94	portfolio	portfolio	NOUN
taxlaw-2827	198	95	income	income	NOUN
taxlaw-2827	198	96	,	,	PUNCT
taxlaw-2827	198	97	56	56	NUM
taxlaw-2827	198	98	tax	tax	NOUN
taxlaw-2827	198	99	l.	l.	PROPN
taxlaw-2827	198	100	rev	rev	PROPN
taxlaw-2827	198	101	.	.	PROPN
taxlaw-2827	198	102	537	537	NUM
taxlaw-2827	198	103	,	,	PUNCT
taxlaw-2827	198	104	542	542	NUM
taxlaw-2827	198	105	–	–	PUNCT
taxlaw-2827	198	106	46	46	NUM
taxlaw-2827	198	107	(	(	PUNCT
taxlaw-2827	198	108	2003	2003	NUM
taxlaw-2827	198	109	)	)	PUNCT
taxlaw-2827	198	110	(	(	PUNCT
taxlaw-2827	198	111	describing	describe	VERB
taxlaw-2827	198	112	the	the	DET
taxlaw-2827	198	113	growth	growth	NOUN
taxlaw-2827	198	114	in	in	ADP
taxlaw-2827	198	115	portfolio	portfolio	NOUN
taxlaw-2827	198	116	investment	investment	NOUN
taxlaw-2827	198	117	even	even	ADV
taxlaw-2827	198	118	in	in	ADP
taxlaw-2827	198	119	the	the	DET
taxlaw-2827	198	120	international	international	ADJ
taxlaw-2827	198	121	investment	investment	NOUN
taxlaw-2827	198	122	context	context	NOUN
taxlaw-2827	198	123	)	)	PUNCT
taxlaw-2827	198	124	.	.	PUNCT
taxlaw-2827	199	1	2014	2014	NUM
taxlaw-2827	199	2	]	]	PUNCT
taxlaw-2827	199	3	tax	tax	NOUN
taxlaw-2827	199	4	disclosure	disclosure	NOUN
taxlaw-2827	199	5	and	and	CCONJ
taxlaw-2827	199	6	corporate	corporate	ADJ
taxlaw-2827	199	7	political	political	ADJ
taxlaw-2827	199	8	agency	agency	NOUN
taxlaw-2827	199	9	95	95	NUM
taxlaw-2827	199	10	managing	manage	VERB
taxlaw-2827	199	11	the	the	DET
taxlaw-2827	199	12	retirement	retirement	NOUN
taxlaw-2827	199	13	savings	saving	NOUN
taxlaw-2827	199	14	of	of	ADP
taxlaw-2827	199	15	individuals	individual	NOUN
taxlaw-2827	199	16	in	in	ADP
taxlaw-2827	199	17	the	the	DET
taxlaw-2827	199	18	developed	developed	ADJ
taxlaw-2827	199	19	world	world	NOUN
taxlaw-2827	199	20	.	.	PUNCT
taxlaw-2827	200	1	36	36	NUM
taxlaw-2827	200	2	like	like	ADP
taxlaw-2827	200	3	retail	retail	ADJ
taxlaw-2827	200	4	investors	investor	NOUN
taxlaw-2827	200	5	,	,	PUNCT
taxlaw-2827	200	6	institutional	institutional	ADJ
taxlaw-2827	200	7	investors	investor	NOUN
taxlaw-2827	200	8	engage	engage	VERB
taxlaw-2827	200	9	in	in	ADP
taxlaw-2827	200	10	non	non	ADJ
taxlaw-2827	200	11	-	-	ADJ
taxlaw-2827	200	12	control	control	ADJ
taxlaw-2827	200	13	portfolio	portfolio	NOUN
taxlaw-2827	200	14	investment	investment	NOUN
taxlaw-2827	200	15	practices	practice	NOUN
taxlaw-2827	200	16	.	.	PUNCT
taxlaw-2827	201	1	these	these	DET
taxlaw-2827	201	2	changes	change	NOUN
taxlaw-2827	201	3	in	in	ADP
taxlaw-2827	201	4	investment	investment	NOUN
taxlaw-2827	201	5	patterns	pattern	NOUN
taxlaw-2827	201	6	are	be	AUX
taxlaw-2827	201	7	all	all	ADV
taxlaw-2827	201	8	connected	connect	VERB
taxlaw-2827	201	9	—	—	PUNCT
taxlaw-2827	201	10	they	they	PRON
taxlaw-2827	201	11	relate	relate	VERB
taxlaw-2827	201	12	to	to	ADP
taxlaw-2827	201	13	the	the	DET
taxlaw-2827	201	14	need	need	NOUN
taxlaw-2827	201	15	for	for	ADP
taxlaw-2827	201	16	risk	risk	NOUN
taxlaw-2827	201	17	diversification	diversification	NOUN
taxlaw-2827	201	18	and	and	CCONJ
taxlaw-2827	201	19	the	the	DET
taxlaw-2827	201	20	difficulty	difficulty	NOUN
taxlaw-2827	201	21	for	for	ADP
taxlaw-2827	201	22	individual	individual	ADJ
taxlaw-2827	201	23	investors	investor	NOUN
taxlaw-2827	201	24	and	and	CCONJ
taxlaw-2827	201	25	investment	investment	NOUN
taxlaw-2827	201	26	managers	manager	NOUN
taxlaw-2827	201	27	in	in	ADP
taxlaw-2827	201	28	generating	generate	VERB
taxlaw-2827	201	29	sufficient	sufficient	ADJ
taxlaw-2827	201	30	expertise	expertise	NOUN
taxlaw-2827	201	31	in	in	ADP
taxlaw-2827	201	32	different	different	ADJ
taxlaw-2827	201	33	economic	economic	ADJ
taxlaw-2827	201	34	fields	field	NOUN
taxlaw-2827	201	35	.	.	PUNCT
taxlaw-2827	202	1	37	37	NUM
taxlaw-2827	202	2	the	the	DET
taxlaw-2827	202	3	effect	effect	NOUN
taxlaw-2827	202	4	of	of	ADP
taxlaw-2827	202	5	these	these	DET
taxlaw-2827	202	6	trends	trend	NOUN
taxlaw-2827	202	7	has	have	AUX
taxlaw-2827	202	8	been	be	AUX
taxlaw-2827	202	9	amplified	amplify	VERB
taxlaw-2827	202	10	by	by	ADP
taxlaw-2827	202	11	the	the	DET
taxlaw-2827	202	12	liberalization	liberalization	NOUN
taxlaw-2827	202	13	of	of	ADP
taxlaw-2827	202	14	global	global	ADJ
taxlaw-2827	202	15	markets	market	NOUN
taxlaw-2827	202	16	and	and	CCONJ
taxlaw-2827	202	17	the	the	DET
taxlaw-2827	202	18	risks	risk	NOUN
taxlaw-2827	202	19	and	and	CCONJ
taxlaw-2827	202	20	advantages	advantage	NOUN
taxlaw-2827	202	21	associated	associate	VERB
taxlaw-2827	202	22	with	with	ADP
taxlaw-2827	202	23	investing	invest	VERB
taxlaw-2827	202	24	abroad	abroad	ADV
taxlaw-2827	202	25	in	in	ADP
taxlaw-2827	202	26	a	a	DET
taxlaw-2827	202	27	growing	grow	VERB
taxlaw-2827	202	28	but	but	CCONJ
taxlaw-2827	202	29	volatile	volatile	ADJ
taxlaw-2827	202	30	global	global	ADJ
taxlaw-2827	202	31	economy	economy	NOUN
taxlaw-2827	202	32	.	.	PUNCT
taxlaw-2827	203	1	38	38	NUM
taxlaw-2827	203	2	although	although	SCONJ
taxlaw-2827	203	3	the	the	DET
taxlaw-2827	203	4	shift	shift	NOUN
taxlaw-2827	203	5	to	to	ADP
taxlaw-2827	203	6	non	non	ADJ
taxlaw-2827	203	7	-	-	ADJ
taxlaw-2827	203	8	control	control	ADJ
taxlaw-2827	203	9	forms	form	NOUN
taxlaw-2827	203	10	of	of	ADP
taxlaw-2827	203	11	investment	investment	NOUN
taxlaw-2827	203	12	(	(	PUNCT
taxlaw-2827	203	13	hereinafter	hereinafter	NOUN
taxlaw-2827	203	14	referred	refer	VERB
taxlaw-2827	203	15	to	to	ADP
taxlaw-2827	203	16	as	as	ADP
taxlaw-2827	203	17	“	"	PUNCT
taxlaw-2827	203	18	portfolio	portfolio	NOUN
taxlaw-2827	203	19	investment	investment	NOUN
taxlaw-2827	203	20	/	/	SYM
taxlaw-2827	203	21	ors	or	NOUN
taxlaw-2827	203	22	”	"	PUNCT
taxlaw-2827	203	23	)	)	PUNCT
taxlaw-2827	203	24	allows	allow	VERB
taxlaw-2827	203	25	more	more	ADJ
taxlaw-2827	203	26	risk	risk	NOUN
taxlaw-2827	203	27	-	-	PUNCT
taxlaw-2827	203	28	taking	taking	NOUN
taxlaw-2827	203	29	,	,	PUNCT
taxlaw-2827	203	30	and	and	CCONJ
taxlaw-2827	203	31	thereby	thereby	ADV
taxlaw-2827	203	32	stimulates	stimulate	VERB
taxlaw-2827	203	33	economic	economic	ADJ
taxlaw-2827	203	34	growth	growth	NOUN
taxlaw-2827	203	35	,	,	PUNCT
taxlaw-2827	203	36	it	it	PRON
taxlaw-2827	203	37	has	have	AUX
taxlaw-2827	203	38	also	also	ADV
taxlaw-2827	203	39	materially	materially	ADV
taxlaw-2827	203	40	changed	change	VERB
taxlaw-2827	203	41	the	the	DET
taxlaw-2827	203	42	shareholder	shareholder	NOUN
taxlaw-2827	203	43	-	-	PUNCT
taxlaw-2827	203	44	manager	manager	NOUN
taxlaw-2827	203	45	relationship	relationship	NOUN
taxlaw-2827	203	46	.	.	PUNCT
taxlaw-2827	204	1	portfolio	portfolio	NOUN
taxlaw-2827	204	2	investor	investor	NOUN
taxlaw-2827	204	3	shareholders	shareholder	NOUN
taxlaw-2827	204	4	no	no	ADV
taxlaw-2827	204	5	longer	long	ADV
taxlaw-2827	204	6	have	have	VERB
taxlaw-2827	204	7	an	an	DET
taxlaw-2827	204	8	effective	effective	ADJ
taxlaw-2827	204	9	way	way	NOUN
taxlaw-2827	204	10	of	of	ADP
taxlaw-2827	204	11	actively	actively	ADV
taxlaw-2827	204	12	influencing	influence	VERB
taxlaw-2827	204	13	corporate	corporate	ADJ
taxlaw-2827	204	14	behavior	behavior	NOUN
taxlaw-2827	204	15	by	by	ADP
taxlaw-2827	204	16	voicing	voice	VERB
taxlaw-2827	204	17	their	their	PRON
taxlaw-2827	204	18	concerns	concern	NOUN
taxlaw-2827	204	19	.	.	PUNCT
taxlaw-2827	205	1	they	they	PRON
taxlaw-2827	205	2	do	do	AUX
taxlaw-2827	205	3	,	,	PUNCT
taxlaw-2827	205	4	however	however	ADV
taxlaw-2827	205	5	,	,	PUNCT
taxlaw-2827	205	6	have	have	VERB
taxlaw-2827	205	7	an	an	DET
taxlaw-2827	205	8	easy	easy	ADJ
taxlaw-2827	205	9	way	way	NOUN
taxlaw-2827	205	10	to	to	PART
taxlaw-2827	205	11	execute	execute	VERB
taxlaw-2827	205	12	exit	exit	NOUN
taxlaw-2827	205	13	options	option	NOUN
taxlaw-2827	205	14	.	.	PUNCT
taxlaw-2827	206	1	hence	hence	ADV
taxlaw-2827	206	2	,	,	PUNCT
taxlaw-2827	206	3	the	the	DET
taxlaw-2827	206	4	transferability	transferability	NOUN
taxlaw-2827	206	5	of	of	ADP
taxlaw-2827	206	6	shares	share	NOUN
taxlaw-2827	206	7	and	and	CCONJ
taxlaw-2827	206	8	the	the	DET
taxlaw-2827	206	9	liquidity	liquidity	NOUN
taxlaw-2827	206	10	of	of	ADP
taxlaw-2827	206	11	financial	financial	ADJ
taxlaw-2827	206	12	markets	market	NOUN
taxlaw-2827	206	13	compensate	compensate	VERB
taxlaw-2827	206	14	for	for	ADP
taxlaw-2827	206	15	shareholders	shareholder	NOUN
taxlaw-2827	206	16	’	'	PUNCT
taxlaw-2827	206	17	lack	lack	NOUN
taxlaw-2827	206	18	of	of	ADP
taxlaw-2827	206	19	control	control	NOUN
taxlaw-2827	206	20	and	and	CCONJ
taxlaw-2827	206	21	allow	allow	VERB
taxlaw-2827	206	22	them	they	PRON
taxlaw-2827	206	23	to	to	PART
taxlaw-2827	206	24	maintain	maintain	VERB
taxlaw-2827	206	25	low	low	ADJ
taxlaw-2827	206	26	agency	agency	NOUN
taxlaw-2827	206	27	costs	cost	NOUN
taxlaw-2827	206	28	by	by	ADP
taxlaw-2827	206	29	easily	easily	ADV
taxlaw-2827	206	30	shifting	shift	VERB
taxlaw-2827	206	31	out	out	ADP
taxlaw-2827	206	32	of	of	ADP
taxlaw-2827	206	33	investments	investment	NOUN
taxlaw-2827	206	34	.	.	PUNCT
taxlaw-2827	207	1	39	39	NUM
taxlaw-2827	207	2	this	this	DET
taxlaw-2827	207	3	state	state	NOUN
taxlaw-2827	207	4	of	of	ADP
taxlaw-2827	207	5	affairs	affair	NOUN
taxlaw-2827	207	6	has	have	VERB
taxlaw-2827	207	7	two	two	NUM
taxlaw-2827	207	8	important	important	ADJ
taxlaw-2827	207	9	implications	implication	NOUN
taxlaw-2827	207	10	for	for	ADP
taxlaw-2827	207	11	the	the	DET
taxlaw-2827	207	12	analysis	analysis	NOUN
taxlaw-2827	207	13	.	.	PUNCT
taxlaw-2827	208	1	first	first	ADV
taxlaw-2827	208	2	,	,	PUNCT
taxlaw-2827	208	3	it	it	PRON
taxlaw-2827	208	4	increases	increase	VERB
taxlaw-2827	208	5	the	the	DET
taxlaw-2827	208	6	group	group	NOUN
taxlaw-2827	208	7	of	of	ADP
taxlaw-2827	208	8	equity	equity	NOUN
taxlaw-2827	208	9	shareholders	shareholder	NOUN
taxlaw-2827	208	10	to	to	PART
taxlaw-2827	208	11	include	include	VERB
taxlaw-2827	208	12	almost	almost	ADV
taxlaw-2827	208	13	everyone	everyone	PRON
taxlaw-2827	208	14	in	in	ADP
taxlaw-2827	208	15	society	society	NOUN
taxlaw-2827	208	16	,	,	PUNCT
taxlaw-2827	208	17	because	because	SCONJ
taxlaw-2827	208	18	institutional	institutional	ADJ
taxlaw-2827	208	19	(	(	PUNCT
taxlaw-2827	208	20	namely	namely	ADV
taxlaw-2827	208	21	pension	pension	NOUN
taxlaw-2827	208	22	fund	fund	NOUN
taxlaw-2827	208	23	)	)	PUNCT
taxlaw-2827	208	24	investors	investor	NOUN
taxlaw-2827	208	25	do	do	VERB
taxlaw-2827	208	26	much	much	ADJ
taxlaw-2827	208	27	of	of	ADP
taxlaw-2827	208	28	the	the	DET
taxlaw-2827	208	29	portfolio	portfolio	NOUN
taxlaw-2827	208	30	investment	investment	NOUN
taxlaw-2827	208	31	on	on	ADP
taxlaw-2827	208	32	behalf	behalf	NOUN
taxlaw-2827	208	33	of	of	ADP
taxlaw-2827	208	34	a	a	DET
taxlaw-2827	208	35	wide	wide	ADJ
taxlaw-2827	208	36	range	range	NOUN
taxlaw-2827	208	37	of	of	ADP
taxlaw-2827	208	38	individual	individual	ADJ
taxlaw-2827	208	39	investors	investor	NOUN
taxlaw-2827	208	40	.	.	PUNCT
taxlaw-2827	209	1	this	this	DET
taxlaw-2827	209	2	growth	growth	NOUN
taxlaw-2827	209	3	in	in	ADP
taxlaw-2827	209	4	the	the	DET
taxlaw-2827	209	5	class	class	NOUN
taxlaw-2827	209	6	of	of	ADP
taxlaw-2827	209	7	shareholders	shareholder	NOUN
taxlaw-2827	209	8	blurs	blur	VERB
taxlaw-2827	209	9	the	the	DET
taxlaw-2827	209	10	classic	classic	ADJ
taxlaw-2827	209	11	distinction	distinction	NOUN
taxlaw-2827	209	12	between	between	ADP
taxlaw-2827	209	13	shareholders	shareholder	NOUN
taxlaw-2827	209	14	and	and	CCONJ
taxlaw-2827	209	15	other	other	ADJ
taxlaw-2827	209	16	parties	party	NOUN
taxlaw-2827	209	17	associated	associate	VERB
taxlaw-2827	209	18	with	with	ADP
taxlaw-2827	209	19	the	the	DET
taxlaw-2827	209	20	corporate	corporate	ADJ
taxlaw-2827	209	21	venture	venture	NOUN
taxlaw-2827	209	22	(	(	PUNCT
taxlaw-2827	209	23	e.g.	e.g.	ADV
taxlaw-2827	209	24	,	,	PUNCT
taxlaw-2827	209	25	consumers	consumer	NOUN
taxlaw-2827	209	26	)	)	PUNCT
taxlaw-2827	209	27	.	.	PUNCT
taxlaw-2827	210	1	second	second	ADJ
taxlaw-2827	210	2	,	,	PUNCT
taxlaw-2827	210	3	even	even	ADV
taxlaw-2827	210	4	though	though	SCONJ
taxlaw-2827	210	5	shareholders	shareholder	NOUN
taxlaw-2827	210	6	can	can	AUX
taxlaw-2827	210	7	elect	elect	VERB
taxlaw-2827	210	8	the	the	DET
taxlaw-2827	210	9	board	board	NOUN
taxlaw-2827	210	10	of	of	ADP
taxlaw-2827	210	11	directors	director	NOUN
taxlaw-2827	210	12	and	and	CCONJ
taxlaw-2827	210	13	management	management	NOUN
taxlaw-2827	210	14	team	team	NOUN
taxlaw-2827	210	15	,	,	PUNCT
taxlaw-2827	210	16	small	small	ADJ
taxlaw-2827	210	17	retail	retail	ADJ
taxlaw-2827	210	18	investors	investor	NOUN
taxlaw-2827	210	19	are	be	AUX
taxlaw-2827	210	20	voiceless	voiceless	ADJ
taxlaw-2827	210	21	and	and	CCONJ
taxlaw-2827	210	22	do	do	AUX
taxlaw-2827	210	23	not	not	PART
taxlaw-2827	210	24	have	have	VERB
taxlaw-2827	210	25	the	the	DET
taxlaw-2827	210	26	means	mean	NOUN
taxlaw-2827	210	27	to	to	PART
taxlaw-2827	210	28	affect	affect	VERB
taxlaw-2827	210	29	corporate	corporate	ADJ
taxlaw-2827	210	30	conduct	conduct	NOUN
taxlaw-2827	210	31	.	.	PUNCT
taxlaw-2827	211	1	40	40	NUM
taxlaw-2827	211	2	this	this	DET
taxlaw-2827	211	3	absence	absence	NOUN
taxlaw-2827	211	4	of	of	ADP
taxlaw-2827	211	5	a	a	DET
taxlaw-2827	211	6	voice	voice	NOUN
taxlaw-2827	211	7	for	for	ADP
taxlaw-2827	211	8	portfolio	portfolio	NOUN
taxlaw-2827	211	9	investors	investor	NOUN
taxlaw-2827	211	10	in	in	ADP
taxlaw-2827	211	11	corporate	corporate	ADJ
taxlaw-2827	211	12	control	control	NOUN
taxlaw-2827	211	13	is	be	AUX
taxlaw-2827	211	14	particularly	particularly	ADV
taxlaw-2827	211	15	noticeable	noticeable	ADJ
taxlaw-2827	211	16	in	in	ADP
taxlaw-2827	211	17	the	the	DET
taxlaw-2827	211	18	context	context	NOUN
taxlaw-2827	211	19	of	of	ADP
taxlaw-2827	211	20	investments	investment	NOUN
taxlaw-2827	211	21	mediated	mediate	VERB
taxlaw-2827	211	22	by	by	ADP
taxlaw-2827	211	23	institutional	institutional	ADJ
taxlaw-2827	211	24	investors	investor	NOUN
taxlaw-2827	211	25	,	,	PUNCT
taxlaw-2827	211	26	especially	especially	ADV
taxlaw-2827	211	27	insurance	insurance	NOUN
taxlaw-2827	211	28	companies	company	NOUN
taxlaw-2827	211	29	and	and	CCONJ
taxlaw-2827	211	30	pension	pension	NOUN
taxlaw-2827	211	31	funds	fund	NOUN
taxlaw-2827	211	32	.	.	PUNCT
taxlaw-2827	212	1	41	41	NUM
taxlaw-2827	212	2	these	these	DET
taxlaw-2827	212	3	institutional	institutional	ADJ
taxlaw-2827	212	4	investors	investor	NOUN
taxlaw-2827	212	5	are	be	AUX
taxlaw-2827	212	6	generally	generally	ADV
taxlaw-2827	212	7	expected	expect	VERB
taxlaw-2827	212	8	to	to	PART
taxlaw-2827	212	9	maintain	maintain	VERB
taxlaw-2827	212	10	adequate	adequate	ADJ
taxlaw-2827	212	11	levels	level	NOUN
taxlaw-2827	212	12	of	of	ADP
taxlaw-2827	212	13	savings	saving	NOUN
taxlaw-2827	212	14	,	,	PUNCT
taxlaw-2827	212	15	so	so	SCONJ
taxlaw-2827	212	16	government	government	NOUN
taxlaw-2827	212	17	regulation	regulation	NOUN
taxlaw-2827	212	18	and	and	CCONJ
taxlaw-2827	212	19	market	market	NOUN
taxlaw-2827	212	20	forces	force	NOUN
taxlaw-2827	212	21	focus	focus	VERB
taxlaw-2827	212	22	managerial	managerial	ADJ
taxlaw-2827	212	23	incentives	incentive	NOUN
taxlaw-2827	212	24	on	on	ADP
taxlaw-2827	212	25	maximizing	maximize	VERB
taxlaw-2827	212	26	profits	profit	NOUN
taxlaw-2827	212	27	.	.	PUNCT
taxlaw-2827	213	1	42	42	NUM
taxlaw-2827	213	2	thus	thus	ADV
taxlaw-2827	213	3	,	,	PUNCT
taxlaw-2827	213	4	when	when	SCONJ
taxlaw-2827	213	5	investing	invest	VERB
taxlaw-2827	213	6	through	through	ADP
taxlaw-2827	213	7	institutional	institutional	ADJ
taxlaw-2827	213	8	investors	investor	NOUN
taxlaw-2827	213	9	,	,	PUNCT
taxlaw-2827	213	10	individual	individual	ADJ
taxlaw-2827	213	11	investors	investor	NOUN
taxlaw-2827	213	12	’	’	PART
taxlaw-2827	213	13	preferences	preference	NOUN
taxlaw-2827	213	14	on	on	ADP
taxlaw-2827	213	15	non	non	ADJ
taxlaw-2827	213	16	-	-	ADJ
taxlaw-2827	213	17	profit	profit	ADJ
taxlaw-2827	213	18	maximization	maximization	NOUN
taxlaw-2827	213	19	issues	issue	NOUN
taxlaw-2827	213	20	remain	remain	VERB
taxlaw-2827	213	21	unheard	unheard	ADJ
taxlaw-2827	213	22	,	,	PUNCT
taxlaw-2827	213	23	even	even	ADV
taxlaw-2827	213	24	with	with	ADP
taxlaw-2827	213	25	respect	respect	NOUN
taxlaw-2827	213	26	to	to	ADP
taxlaw-2827	213	27	issues	issue	NOUN
taxlaw-2827	213	28	that	that	PRON
taxlaw-2827	213	29	they	they	PRON
taxlaw-2827	213	30	greatly	greatly	ADV
taxlaw-2827	213	31	care	care	VERB
taxlaw-2827	213	32	36	36	NUM
taxlaw-2827	213	33	richardson	richardson	PROPN
taxlaw-2827	213	34	,	,	PUNCT
taxlaw-2827	213	35	supra	supra	PROPN
taxlaw-2827	213	36	note	note	PROPN
taxlaw-2827	213	37	20	20	NUM
taxlaw-2827	213	38	,	,	PUNCT
taxlaw-2827	213	39	at	at	ADP
taxlaw-2827	213	40	45–46	45–46	NUM
taxlaw-2827	213	41	;	;	PUNCT
taxlaw-2827	213	42	donald	donald	PROPN
taxlaw-2827	213	43	c.	c.	PROPN
taxlaw-2827	213	44	langevoort	langevoort	PROPN
taxlaw-2827	213	45	,	,	PUNCT
taxlaw-2827	213	46	the	the	DET
taxlaw-2827	213	47	sec	sec	PROPN
taxlaw-2827	213	48	,	,	PUNCT
taxlaw-2827	213	49	retail	retail	ADJ
taxlaw-2827	213	50	investors	investor	NOUN
taxlaw-2827	213	51	,	,	PUNCT
taxlaw-2827	213	52	and	and	CCONJ
taxlaw-2827	213	53	the	the	DET
taxlaw-2827	213	54	institutionalization	institutionalization	NOUN
taxlaw-2827	213	55	of	of	ADP
taxlaw-2827	213	56	the	the	DET
taxlaw-2827	213	57	securities	security	NOUN
taxlaw-2827	213	58	market	market	NOUN
taxlaw-2827	213	59	,	,	PUNCT
taxlaw-2827	213	60	95	95	NUM
taxlaw-2827	213	61	va	va	NOUN
taxlaw-2827	213	62	.	.	PUNCT
taxlaw-2827	214	1	l.	l.	PROPN
taxlaw-2827	214	2	rev	rev	PROPN
taxlaw-2827	214	3	.	.	PROPN
taxlaw-2827	214	4	1025	1025	NUM
taxlaw-2827	214	5	,	,	PUNCT
taxlaw-2827	214	6	1025–27	1025–27	NUM
taxlaw-2827	214	7	(	(	PUNCT
taxlaw-2827	214	8	2009	2009	NUM
taxlaw-2827	214	9	)	)	PUNCT
taxlaw-2827	214	10	;	;	PUNCT
taxlaw-2827	214	11	ho	ho	PROPN
taxlaw-2827	214	12	,	,	PUNCT
taxlaw-2827	214	13	supra	supra	PROPN
taxlaw-2827	214	14	note	note	NOUN
taxlaw-2827	214	15	10	10	NUM
taxlaw-2827	214	16	,	,	PUNCT
taxlaw-2827	214	17	at	at	ADP
taxlaw-2827	214	18	64	64	NUM
taxlaw-2827	214	19	.	.	PUNCT
taxlaw-2827	215	1	see	see	VERB
taxlaw-2827	215	2	also	also	ADV
taxlaw-2827	215	3	pension	pension	NOUN
taxlaw-2827	215	4	markets	market	NOUN
taxlaw-2827	215	5	in	in	ADP
taxlaw-2827	215	6	focus	focus	NOUN
taxlaw-2827	215	7	,	,	PUNCT
taxlaw-2827	215	8	oecd	oecd	PROPN
taxlaw-2827	215	9	(	(	PUNCT
taxlaw-2827	215	10	sept	sept	PROPN
taxlaw-2827	215	11	.	.	PROPN
taxlaw-2827	215	12	2012	2012	NUM
taxlaw-2827	215	13	)	)	PUNCT
taxlaw-2827	215	14	,	,	PUNCT
taxlaw-2827	215	15	available	available	ADJ
taxlaw-2827	215	16	at	at	ADP
taxlaw-2827	215	17	http://www.oecd.org/daf/financialmarketsinsuranceandpensions/privatepensions/pensionmarketsinfocus201	http://www.oecd.org/daf/financialmarketsinsuranceandpensions/privatepensions/pensionmarketsinfocus201	PROPN
taxlaw-2827	215	18	2.pdf	2.pdf	NOUN
taxlaw-2827	215	19	(	(	PUNCT
taxlaw-2827	215	20	illustrating	illustrate	VERB
taxlaw-2827	215	21	the	the	DET
taxlaw-2827	215	22	growing	grow	VERB
taxlaw-2827	215	23	role	role	NOUN
taxlaw-2827	215	24	of	of	ADP
taxlaw-2827	215	25	pension	pension	NOUN
taxlaw-2827	215	26	investments	investment	NOUN
taxlaw-2827	215	27	in	in	ADP
taxlaw-2827	215	28	developed	develop	VERB
taxlaw-2827	215	29	economies	economy	NOUN
taxlaw-2827	215	30	)	)	PUNCT
taxlaw-2827	215	31	.	.	PUNCT
taxlaw-2827	216	1	37	37	NUM
taxlaw-2827	216	2	richard	richard	PROPN
taxlaw-2827	216	3	a.	a.	PROPN
taxlaw-2827	216	4	brealey	brealey	PROPN
taxlaw-2827	216	5	et	et	PROPN
taxlaw-2827	216	6	al	al	PROPN
taxlaw-2827	216	7	.	.	PROPN
taxlaw-2827	216	8	,	,	PUNCT
taxlaw-2827	216	9	principles	principle	NOUN
taxlaw-2827	216	10	of	of	ADP
taxlaw-2827	216	11	corporate	corporate	ADJ
taxlaw-2827	216	12	finance	finance	NOUN
taxlaw-2827	216	13	160–70	160–70	PROPN
taxlaw-2827	216	14	(	(	PUNCT
taxlaw-2827	216	15	2006	2006	NUM
taxlaw-2827	216	16	)	)	PUNCT
taxlaw-2827	216	17	(	(	PUNCT
taxlaw-2827	216	18	explaining	explain	VERB
taxlaw-2827	216	19	the	the	DET
taxlaw-2827	216	20	importance	importance	NOUN
taxlaw-2827	216	21	of	of	ADP
taxlaw-2827	216	22	risk	risk	NOUN
taxlaw-2827	216	23	diversification	diversification	NOUN
taxlaw-2827	216	24	to	to	ADP
taxlaw-2827	216	25	increasing	increase	VERB
taxlaw-2827	216	26	investors	investor	NOUN
taxlaw-2827	216	27	'	'	PART
taxlaw-2827	216	28	risk	risk	NOUN
taxlaw-2827	216	29	-	-	PUNCT
taxlaw-2827	216	30	adjusted	adjust	VERB
taxlaw-2827	216	31	values	value	NOUN
taxlaw-2827	216	32	)	)	PUNCT
taxlaw-2827	216	33	;	;	PUNCT
taxlaw-2827	216	34	richardson	richardson	PROPN
taxlaw-2827	216	35	,	,	PUNCT
taxlaw-2827	216	36	supra	supra	PROPN
taxlaw-2827	216	37	note	note	PROPN
taxlaw-2827	216	38	20	20	NUM
taxlaw-2827	216	39	,	,	PUNCT
taxlaw-2827	216	40	at	at	ADP
taxlaw-2827	216	41	47	47	NUM
taxlaw-2827	216	42	,	,	PUNCT
taxlaw-2827	216	43	193	193	NUM
taxlaw-2827	216	44	(	(	PUNCT
taxlaw-2827	216	45	noting	note	VERB
taxlaw-2827	216	46	that	that	SCONJ
taxlaw-2827	216	47	the	the	DET
taxlaw-2827	216	48	growth	growth	NOUN
taxlaw-2827	216	49	of	of	ADP
taxlaw-2827	216	50	institutional	institutional	ADJ
taxlaw-2827	216	51	investment	investment	NOUN
taxlaw-2827	216	52	has	have	AUX
taxlaw-2827	216	53	expanded	expand	VERB
taxlaw-2827	216	54	financial	financial	ADJ
taxlaw-2827	216	55	markets	market	NOUN
taxlaw-2827	216	56	and	and	CCONJ
taxlaw-2827	216	57	resulted	result	VERB
taxlaw-2827	216	58	in	in	ADP
taxlaw-2827	216	59	a	a	DET
taxlaw-2827	216	60	parallel	parallel	ADJ
taxlaw-2827	216	61	reduction	reduction	NOUN
taxlaw-2827	216	62	of	of	ADP
taxlaw-2827	216	63	direct	direct	ADJ
taxlaw-2827	216	64	family	family	NOUN
taxlaw-2827	216	65	ownership	ownership	NOUN
taxlaw-2827	216	66	)	)	PUNCT
taxlaw-2827	216	67	.	.	PUNCT
taxlaw-2827	217	1	38	38	NUM
taxlaw-2827	217	2	richardson	richardson	PROPN
taxlaw-2827	217	3	,	,	PUNCT
taxlaw-2827	217	4	supra	supra	PROPN
taxlaw-2827	217	5	note	note	PROPN
taxlaw-2827	217	6	20	20	NUM
taxlaw-2827	217	7	,	,	PUNCT
taxlaw-2827	217	8	at	at	ADP
taxlaw-2827	217	9	49	49	NUM
taxlaw-2827	217	10	.	.	PUNCT
taxlaw-2827	217	11	39	39	NUM
taxlaw-2827	217	12	greenfield	greenfield	NOUN
taxlaw-2827	217	13	&	&	CCONJ
taxlaw-2827	217	14	smith	smith	PROPN
taxlaw-2827	217	15	,	,	PUNCT
taxlaw-2827	217	16	supra	supra	PROPN
taxlaw-2827	217	17	note	note	PROPN
taxlaw-2827	217	18	22	22	NUM
taxlaw-2827	217	19	,	,	PUNCT
taxlaw-2827	217	20	at	at	ADP
taxlaw-2827	217	21	954	954	NUM
taxlaw-2827	217	22	.	.	PUNCT
taxlaw-2827	217	23	40	40	NUM
taxlaw-2827	217	24	black	black	ADJ
taxlaw-2827	217	25	,	,	PUNCT
taxlaw-2827	217	26	supra	supra	PROPN
taxlaw-2827	217	27	note	note	NOUN
taxlaw-2827	217	28	35	35	NUM
taxlaw-2827	217	29	,	,	PUNCT
taxlaw-2827	217	30	at	at	ADP
taxlaw-2827	217	31	820–26	820–26	NUM
taxlaw-2827	217	32	;	;	PUNCT
taxlaw-2827	217	33	richardson	richardson	PROPN
taxlaw-2827	217	34	,	,	PUNCT
taxlaw-2827	217	35	supra	supra	PROPN
taxlaw-2827	217	36	note	note	PROPN
taxlaw-2827	217	37	20	20	NUM
taxlaw-2827	217	38	,	,	PUNCT
taxlaw-2827	217	39	at	at	ADP
taxlaw-2827	217	40	265	265	NUM
taxlaw-2827	217	41	.	.	PUNCT
taxlaw-2827	218	1	41	41	NUM
taxlaw-2827	218	2	elhauge	elhauge	NOUN
taxlaw-2827	218	3	,	,	PUNCT
taxlaw-2827	218	4	supra	supra	NOUN
taxlaw-2827	218	5	note	note	NOUN
taxlaw-2827	218	6	11	11	NUM
taxlaw-2827	218	7	,	,	PUNCT
taxlaw-2827	218	8	at	at	ADP
taxlaw-2827	218	9	817	817	NUM
taxlaw-2827	218	10	(	(	PUNCT
taxlaw-2827	218	11	noting	note	VERB
taxlaw-2827	218	12	that	that	SCONJ
taxlaw-2827	218	13	individuals	individual	NOUN
taxlaw-2827	218	14	invested	invest	VERB
taxlaw-2827	218	15	with	with	ADP
taxlaw-2827	218	16	institutional	institutional	ADJ
taxlaw-2827	218	17	investors	investor	NOUN
taxlaw-2827	218	18	are	be	AUX
taxlaw-2827	218	19	likely	likely	ADJ
taxlaw-2827	218	20	to	to	PART
taxlaw-2827	218	21	be	be	AUX
taxlaw-2827	218	22	even	even	ADV
taxlaw-2827	218	23	more	more	ADV
taxlaw-2827	218	24	insulated	insulated	ADJ
taxlaw-2827	218	25	from	from	ADP
taxlaw-2827	218	26	social	social	ADJ
taxlaw-2827	218	27	and	and	CCONJ
taxlaw-2827	218	28	moral	moral	ADJ
taxlaw-2827	218	29	sanctions	sanction	NOUN
taxlaw-2827	218	30	)	)	PUNCT
taxlaw-2827	218	31	.	.	PUNCT
taxlaw-2827	219	1	42	42	NUM
taxlaw-2827	219	2	richardson	richardson	PROPN
taxlaw-2827	219	3	,	,	PUNCT
taxlaw-2827	219	4	supra	supra	PROPN
taxlaw-2827	219	5	note	note	PROPN
taxlaw-2827	219	6	20	20	NUM
taxlaw-2827	219	7	,	,	PUNCT
taxlaw-2827	219	8	at	at	ADP
taxlaw-2827	219	9	233–34	233–34	NUM
taxlaw-2827	219	10	;	;	PUNCT
taxlaw-2827	219	11	elhauge	elhauge	ADJ
taxlaw-2827	219	12	,	,	PUNCT
taxlaw-2827	219	13	supra	supra	NOUN
taxlaw-2827	219	14	note	note	NOUN
taxlaw-2827	219	15	11	11	NUM
taxlaw-2827	219	16	,	,	PUNCT
taxlaw-2827	219	17	at	at	ADP
taxlaw-2827	219	18	733	733	NUM
taxlaw-2827	219	19	(	(	PUNCT
taxlaw-2827	219	20	noting	note	VERB
taxlaw-2827	219	21	that	that	SCONJ
taxlaw-2827	219	22	managerial	managerial	ADJ
taxlaw-2827	219	23	incentives	incentive	NOUN
taxlaw-2827	219	24	toward	toward	ADP
taxlaw-2827	219	25	excessive	excessive	ADJ
taxlaw-2827	219	26	generosity	generosity	NOUN
taxlaw-2827	219	27	are	be	AUX
taxlaw-2827	219	28	constrained	constrain	VERB
taxlaw-2827	219	29	by	by	ADP
taxlaw-2827	219	30	various	various	ADJ
taxlaw-2827	219	31	market	market	NOUN
taxlaw-2827	219	32	forces	force	NOUN
taxlaw-2827	219	33	that	that	PRON
taxlaw-2827	219	34	limit	limit	VERB
taxlaw-2827	219	35	the	the	DET
taxlaw-2827	219	36	ability	ability	NOUN
taxlaw-2827	219	37	to	to	PART
taxlaw-2827	219	38	sacrifice	sacrifice	VERB
taxlaw-2827	219	39	profits	profit	NOUN
taxlaw-2827	219	40	)	)	PUNCT
taxlaw-2827	219	41	;	;	PUNCT
taxlaw-2827	219	42	lee	lee	PROPN
taxlaw-2827	219	43	,	,	PUNCT
taxlaw-2827	219	44	supra	supra	PROPN
taxlaw-2827	219	45	note	note	PROPN
taxlaw-2827	219	46	12	12	NUM
taxlaw-2827	219	47	,	,	PUNCT
taxlaw-2827	219	48	at	at	ADP
taxlaw-2827	219	49	585	585	NUM
taxlaw-2827	219	50	(	(	PUNCT
taxlaw-2827	219	51	noting	note	VERB
taxlaw-2827	219	52	that	that	SCONJ
taxlaw-2827	219	53	the	the	DET
taxlaw-2827	219	54	liquidity	liquidity	NOUN
taxlaw-2827	219	55	of	of	ADP
taxlaw-2827	219	56	shareholders	shareholder	NOUN
taxlaw-2827	219	57	’	'	PUNCT
taxlaw-2827	219	58	rights	right	NOUN
taxlaw-2827	219	59	and	and	CCONJ
taxlaw-2827	219	60	the	the	DET
taxlaw-2827	219	61	market	market	NOUN
taxlaw-2827	219	62	for	for	ADP
taxlaw-2827	219	63	corporate	corporate	ADJ
taxlaw-2827	219	64	control	control	NOUN
taxlaw-2827	219	65	provide	provide	VERB
taxlaw-2827	219	66	shareholders	shareholder	NOUN
taxlaw-2827	219	67	with	with	ADP
taxlaw-2827	219	68	protection	protection	NOUN
taxlaw-2827	219	69	against	against	ADP
taxlaw-2827	219	70	agency	agency	NOUN
taxlaw-2827	219	71	costs	cost	NOUN
taxlaw-2827	219	72	associated	associate	VERB
taxlaw-2827	219	73	with	with	ADP
taxlaw-2827	219	74	excessively	excessively	ADV
taxlaw-2827	219	75	responsible	responsible	ADJ
taxlaw-2827	219	76	corporate	corporate	ADJ
taxlaw-2827	219	77	policies	policy	NOUN
taxlaw-2827	219	78	)	)	PUNCT
taxlaw-2827	219	79	.	.	PUNCT
taxlaw-2827	220	1	96	96	NUM
taxlaw-2827	220	2	columbia	columbia	PROPN
taxlaw-2827	220	3	journal	journal	PROPN
taxlaw-2827	220	4	of	of	ADP
taxlaw-2827	220	5	tax	tax	NOUN
taxlaw-2827	220	6	law	law	NOUN
taxlaw-2827	221	1	[	[	X
taxlaw-2827	221	2	vol.6:86	vol.6:86	NOUN
taxlaw-2827	221	3	about	about	ADP
taxlaw-2827	221	4	.	.	PUNCT
taxlaw-2827	222	1	43	43	NUM
taxlaw-2827	223	1	the	the	DET
taxlaw-2827	223	2	above	above	ADJ
taxlaw-2827	223	3	analysis	analysis	NOUN
taxlaw-2827	223	4	does	do	AUX
taxlaw-2827	223	5	not	not	PART
taxlaw-2827	223	6	lead	lead	VERB
taxlaw-2827	223	7	to	to	ADP
taxlaw-2827	223	8	the	the	DET
taxlaw-2827	223	9	conclusion	conclusion	NOUN
taxlaw-2827	223	10	that	that	SCONJ
taxlaw-2827	223	11	investors	investor	NOUN
taxlaw-2827	223	12	’	'	PUNCT
taxlaw-2827	223	13	muteness	muteness	NOUN
taxlaw-2827	223	14	with	with	ADP
taxlaw-2827	223	15	respect	respect	NOUN
taxlaw-2827	223	16	to	to	ADP
taxlaw-2827	223	17	corporate	corporate	ADJ
taxlaw-2827	223	18	conduct	conduct	NOUN
taxlaw-2827	223	19	is	be	AUX
taxlaw-2827	223	20	a	a	DET
taxlaw-2827	223	21	negative	negative	ADJ
taxlaw-2827	223	22	outcome	outcome	NOUN
taxlaw-2827	223	23	.	.	PUNCT
taxlaw-2827	224	1	portfolio	portfolio	NOUN
taxlaw-2827	224	2	investors	investor	NOUN
taxlaw-2827	224	3	are	be	AUX
taxlaw-2827	224	4	not	not	PART
taxlaw-2827	224	5	experts	expert	NOUN
taxlaw-2827	224	6	,	,	PUNCT
taxlaw-2827	224	7	and	and	CCONJ
taxlaw-2827	224	8	their	their	PRON
taxlaw-2827	224	9	excessive	excessive	ADJ
taxlaw-2827	224	10	intervention	intervention	NOUN
taxlaw-2827	224	11	in	in	ADP
taxlaw-2827	224	12	corporate	corporate	ADJ
taxlaw-2827	224	13	affairs	affair	NOUN
taxlaw-2827	224	14	would	would	AUX
taxlaw-2827	224	15	perhaps	perhaps	ADV
taxlaw-2827	224	16	have	have	VERB
taxlaw-2827	224	17	severe	severe	ADJ
taxlaw-2827	224	18	costs	cost	NOUN
taxlaw-2827	224	19	.	.	PUNCT
taxlaw-2827	225	1	as	as	ADV
taxlaw-2827	225	2	long	long	ADV
taxlaw-2827	225	3	as	as	SCONJ
taxlaw-2827	225	4	there	there	PRON
taxlaw-2827	225	5	are	be	VERB
taxlaw-2827	225	6	other	other	ADJ
taxlaw-2827	225	7	market	market	NOUN
taxlaw-2827	225	8	mechanisms	mechanism	NOUN
taxlaw-2827	225	9	that	that	PRON
taxlaw-2827	225	10	reduce	reduce	VERB
taxlaw-2827	225	11	the	the	DET
taxlaw-2827	225	12	agency	agency	NOUN
taxlaw-2827	225	13	costs	cost	NOUN
taxlaw-2827	225	14	of	of	ADP
taxlaw-2827	225	15	monitoring	monitor	VERB
taxlaw-2827	225	16	managers	manager	NOUN
taxlaw-2827	225	17	’	'	PUNCT
taxlaw-2827	225	18	conduct	conduct	NOUN
taxlaw-2827	225	19	,	,	PUNCT
taxlaw-2827	225	20	this	this	DET
taxlaw-2827	225	21	muteness	muteness	NOUN
taxlaw-2827	225	22	is	be	AUX
taxlaw-2827	225	23	actually	actually	ADV
taxlaw-2827	225	24	an	an	DET
taxlaw-2827	225	25	advantage	advantage	NOUN
taxlaw-2827	225	26	.	.	PUNCT
taxlaw-2827	226	1	nevertheless	nevertheless	ADV
taxlaw-2827	226	2	,	,	PUNCT
taxlaw-2827	226	3	the	the	DET
taxlaw-2827	226	4	ubiquity	ubiquity	NOUN
taxlaw-2827	226	5	of	of	ADP
taxlaw-2827	226	6	large	large	ADJ
taxlaw-2827	226	7	corporations	corporation	NOUN
taxlaw-2827	226	8	in	in	ADP
taxlaw-2827	226	9	the	the	DET
taxlaw-2827	226	10	global	global	ADJ
taxlaw-2827	226	11	economy	economy	NOUN
taxlaw-2827	226	12	and	and	CCONJ
taxlaw-2827	226	13	the	the	DET
taxlaw-2827	226	14	vital	vital	ADJ
taxlaw-2827	226	15	role	role	NOUN
taxlaw-2827	226	16	they	they	PRON
taxlaw-2827	226	17	play	play	VERB
taxlaw-2827	226	18	(	(	PUNCT
taxlaw-2827	226	19	either	either	CCONJ
taxlaw-2827	226	20	by	by	ADP
taxlaw-2827	226	21	action	action	NOUN
taxlaw-2827	226	22	or	or	CCONJ
taxlaw-2827	226	23	omission	omission	NOUN
taxlaw-2827	226	24	)	)	PUNCT
taxlaw-2827	226	25	in	in	ADP
taxlaw-2827	226	26	contemporary	contemporary	ADJ
taxlaw-2827	226	27	markets	market	NOUN
taxlaw-2827	226	28	merit	merit	NOUN
taxlaw-2827	226	29	examination	examination	NOUN
taxlaw-2827	226	30	of	of	ADP
taxlaw-2827	226	31	some	some	DET
taxlaw-2827	226	32	additional	additional	ADJ
taxlaw-2827	226	33	aspects	aspect	NOUN
taxlaw-2827	226	34	of	of	ADP
taxlaw-2827	226	35	this	this	DET
taxlaw-2827	226	36	voicelessness	voicelessness	NOUN
taxlaw-2827	226	37	.	.	PUNCT
taxlaw-2827	227	1	iii	iii	X
taxlaw-2827	227	2	.	.	PUNCT
taxlaw-2827	227	3	political	political	ADJ
taxlaw-2827	227	4	concerns	concern	NOUN
taxlaw-2827	227	5	over	over	ADP
taxlaw-2827	227	6	rational	rational	ADJ
taxlaw-2827	227	7	apathy	apathy	NOUN
taxlaw-2827	227	8	having	having	AUX
taxlaw-2827	227	9	looked	look	VERB
taxlaw-2827	227	10	at	at	ADP
taxlaw-2827	227	11	the	the	DET
taxlaw-2827	227	12	context	context	NOUN
taxlaw-2827	227	13	of	of	ADP
taxlaw-2827	227	14	the	the	DET
taxlaw-2827	227	15	recent	recent	ADJ
taxlaw-2827	227	16	interest	interest	NOUN
taxlaw-2827	227	17	in	in	ADP
taxlaw-2827	227	18	csr	csr	PROPN
taxlaw-2827	227	19	in	in	ADP
taxlaw-2827	227	20	part	part	NOUN
taxlaw-2827	227	21	i	i	PRON
taxlaw-2827	227	22	,	,	PUNCT
taxlaw-2827	227	23	part	part	PROPN
taxlaw-2827	227	24	ii	ii	PROPN
taxlaw-2827	227	25	examines	examine	VERB
taxlaw-2827	227	26	the	the	DET
taxlaw-2827	227	27	effect	effect	NOUN
taxlaw-2827	227	28	of	of	ADP
taxlaw-2827	227	29	corporate	corporate	ADJ
taxlaw-2827	227	30	activity	activity	NOUN
taxlaw-2827	227	31	on	on	ADP
taxlaw-2827	227	32	the	the	DET
taxlaw-2827	227	33	democratic	democratic	ADJ
taxlaw-2827	227	34	political	political	ADJ
taxlaw-2827	227	35	process	process	NOUN
taxlaw-2827	227	36	.	.	PUNCT
taxlaw-2827	228	1	part	part	NOUN
taxlaw-2827	228	2	ii.a	ii.a	PROPN
taxlaw-2827	228	3	advances	advance	VERB
taxlaw-2827	228	4	this	this	DET
taxlaw-2827	228	5	article	article	NOUN
taxlaw-2827	228	6	’s	’s	PART
taxlaw-2827	228	7	main	main	ADJ
taxlaw-2827	228	8	normative	normative	ADJ
taxlaw-2827	228	9	argument	argument	NOUN
taxlaw-2827	228	10	that	that	SCONJ
taxlaw-2827	228	11	while	while	SCONJ
taxlaw-2827	228	12	portfolio	portfolio	NOUN
taxlaw-2827	228	13	investment	investment	NOUN
taxlaw-2827	228	14	is	be	AUX
taxlaw-2827	228	15	,	,	PUNCT
taxlaw-2827	228	16	by	by	ADP
taxlaw-2827	228	17	and	and	CCONJ
taxlaw-2827	228	18	large	large	ADJ
taxlaw-2827	228	19	,	,	PUNCT
taxlaw-2827	228	20	a	a	DET
taxlaw-2827	228	21	positive	positive	ADJ
taxlaw-2827	228	22	development	development	NOUN
taxlaw-2827	228	23	that	that	PRON
taxlaw-2827	228	24	enables	enable	VERB
taxlaw-2827	228	25	risk	risk	NOUN
taxlaw-2827	228	26	diversification	diversification	NOUN
taxlaw-2827	228	27	,	,	PUNCT
taxlaw-2827	228	28	it	it	PRON
taxlaw-2827	228	29	has	have	VERB
taxlaw-2827	228	30	some	some	DET
taxlaw-2827	228	31	negative	negative	ADJ
taxlaw-2827	228	32	externalities	externality	NOUN
taxlaw-2827	228	33	on	on	ADP
taxlaw-2827	228	34	the	the	DET
taxlaw-2827	228	35	democratic	democratic	ADJ
taxlaw-2827	228	36	political	political	ADJ
taxlaw-2827	228	37	process	process	NOUN
taxlaw-2827	228	38	.	.	PUNCT
taxlaw-2827	229	1	these	these	DET
taxlaw-2827	229	2	externalities	externality	NOUN
taxlaw-2827	229	3	are	be	AUX
taxlaw-2827	229	4	generated	generate	VERB
taxlaw-2827	229	5	by	by	ADP
taxlaw-2827	229	6	the	the	DET
taxlaw-2827	229	7	unaccountable	unaccountable	ADJ
taxlaw-2827	229	8	and	and	CCONJ
taxlaw-2827	229	9	non	non	ADJ
taxlaw-2827	229	10	-	-	ADJ
taxlaw-2827	229	11	mandated	mandated	ADJ
taxlaw-2827	229	12	political	political	ADJ
taxlaw-2827	229	13	agency	agency	NOUN
taxlaw-2827	229	14	granted	grant	VERB
taxlaw-2827	229	15	to	to	ADP
taxlaw-2827	229	16	corporate	corporate	ADJ
taxlaw-2827	229	17	officers	officer	NOUN
taxlaw-2827	229	18	.	.	PUNCT
taxlaw-2827	230	1	as	as	SCONJ
taxlaw-2827	230	2	the	the	DET
taxlaw-2827	230	3	economic	economic	ADJ
taxlaw-2827	230	4	power	power	NOUN
taxlaw-2827	230	5	of	of	ADP
taxlaw-2827	230	6	large	large	ADJ
taxlaw-2827	230	7	corporations	corporation	NOUN
taxlaw-2827	230	8	(	(	PUNCT
taxlaw-2827	230	9	particularly	particularly	ADV
taxlaw-2827	230	10	mnes	mne	NOUN
taxlaw-2827	230	11	)	)	PUNCT
taxlaw-2827	230	12	continues	continue	VERB
taxlaw-2827	230	13	to	to	PART
taxlaw-2827	230	14	grow	grow	VERB
taxlaw-2827	230	15	,	,	PUNCT
taxlaw-2827	230	16	this	this	DET
taxlaw-2827	230	17	lack	lack	NOUN
taxlaw-2827	230	18	of	of	ADP
taxlaw-2827	230	19	political	political	ADJ
taxlaw-2827	230	20	agency	agency	NOUN
taxlaw-2827	230	21	with	with	ADP
taxlaw-2827	230	22	respect	respect	NOUN
taxlaw-2827	230	23	to	to	ADP
taxlaw-2827	230	24	vital	vital	ADJ
taxlaw-2827	230	25	public	public	ADJ
taxlaw-2827	230	26	policy	policy	NOUN
taxlaw-2827	230	27	issues	issue	NOUN
taxlaw-2827	230	28	should	should	AUX
taxlaw-2827	230	29	be	be	AUX
taxlaw-2827	230	30	understood	understand	VERB
taxlaw-2827	230	31	as	as	ADP
taxlaw-2827	230	32	the	the	DET
taxlaw-2827	230	33	core	core	NOUN
taxlaw-2827	230	34	of	of	ADP
taxlaw-2827	230	35	the	the	DET
taxlaw-2827	230	36	csr	csr	NOUN
taxlaw-2827	230	37	critique	critique	NOUN
taxlaw-2827	230	38	.	.	PUNCT
taxlaw-2827	231	1	part	part	NOUN
taxlaw-2827	231	2	ii.c	ii.c	VERB
taxlaw-2827	231	3	goes	go	VERB
taxlaw-2827	231	4	on	on	ADP
taxlaw-2827	231	5	to	to	PART
taxlaw-2827	231	6	suggest	suggest	VERB
taxlaw-2827	231	7	that	that	SCONJ
taxlaw-2827	231	8	mandatory	mandatory	ADJ
taxlaw-2827	231	9	disclosure	disclosure	NOUN
taxlaw-2827	231	10	with	with	ADP
taxlaw-2827	231	11	respect	respect	NOUN
taxlaw-2827	231	12	to	to	ADP
taxlaw-2827	231	13	social	social	ADJ
taxlaw-2827	231	14	and	and	CCONJ
taxlaw-2827	231	15	financial	financial	ADJ
taxlaw-2827	231	16	issues	issue	NOUN
taxlaw-2827	231	17	can	can	AUX
taxlaw-2827	231	18	legitimize	legitimize	VERB
taxlaw-2827	231	19	corporate	corporate	ADJ
taxlaw-2827	231	20	agency	agency	NOUN
taxlaw-2827	231	21	.	.	PUNCT
taxlaw-2827	232	1	a.	a.	NOUN
taxlaw-2827	233	1	the	the	DET
taxlaw-2827	233	2	political	political	ADJ
taxlaw-2827	233	3	costs	cost	NOUN
taxlaw-2827	233	4	of	of	ADP
taxlaw-2827	233	5	rational	rational	ADJ
taxlaw-2827	233	6	ignorance	ignorance	NOUN
taxlaw-2827	233	7	the	the	DET
taxlaw-2827	233	8	analysis	analysis	NOUN
taxlaw-2827	233	9	in	in	ADP
taxlaw-2827	233	10	this	this	DET
taxlaw-2827	233	11	section	section	NOUN
taxlaw-2827	233	12	questions	question	VERB
taxlaw-2827	233	13	the	the	DET
taxlaw-2827	233	14	social	social	ADJ
taxlaw-2827	233	15	construction	construction	NOUN
taxlaw-2827	233	16	of	of	ADP
taxlaw-2827	233	17	corporate	corporate	ADJ
taxlaw-2827	233	18	agency	agency	NOUN
taxlaw-2827	233	19	with	with	ADP
taxlaw-2827	233	20	respect	respect	NOUN
taxlaw-2827	233	21	to	to	ADP
taxlaw-2827	233	22	shareholders	shareholder	NOUN
taxlaw-2827	233	23	.	.	PUNCT
taxlaw-2827	234	1	corporations	corporation	NOUN
taxlaw-2827	234	2	are	be	AUX
taxlaw-2827	234	3	mainly	mainly	ADV
taxlaw-2827	234	4	investment	investment	NOUN
taxlaw-2827	234	5	vehicles	vehicle	NOUN
taxlaw-2827	234	6	,	,	PUNCT
taxlaw-2827	234	7	but	but	CCONJ
taxlaw-2827	234	8	,	,	PUNCT
taxlaw-2827	234	9	in	in	ADP
taxlaw-2827	234	10	the	the	DET
taxlaw-2827	234	11	course	course	NOUN
taxlaw-2827	234	12	of	of	ADP
taxlaw-2827	234	13	business	business	NOUN
taxlaw-2827	234	14	,	,	PUNCT
taxlaw-2827	234	15	they	they	PRON
taxlaw-2827	234	16	inevitably	inevitably	ADV
taxlaw-2827	234	17	interact	interact	VERB
taxlaw-2827	234	18	with	with	ADP
taxlaw-2827	234	19	many	many	ADJ
taxlaw-2827	234	20	issues	issue	NOUN
taxlaw-2827	234	21	that	that	PRON
taxlaw-2827	234	22	are	be	AUX
taxlaw-2827	234	23	political	political	ADJ
taxlaw-2827	234	24	in	in	ADP
taxlaw-2827	234	25	nature	nature	NOUN
taxlaw-2827	234	26	.	.	PUNCT
taxlaw-2827	235	1	because	because	SCONJ
taxlaw-2827	235	2	corporations	corporation	NOUN
taxlaw-2827	235	3	are	be	AUX
taxlaw-2827	235	4	primarily	primarily	ADV
taxlaw-2827	235	5	designed	design	VERB
taxlaw-2827	235	6	to	to	PART
taxlaw-2827	235	7	generate	generate	VERB
taxlaw-2827	235	8	profits	profit	NOUN
taxlaw-2827	235	9	,	,	PUNCT
taxlaw-2827	235	10	traditional	traditional	ADJ
taxlaw-2827	235	11	corporate	corporate	ADJ
taxlaw-2827	235	12	law	law	NOUN
taxlaw-2827	235	13	theory	theory	NOUN
taxlaw-2827	235	14	focuses	focus	VERB
taxlaw-2827	235	15	on	on	ADP
taxlaw-2827	235	16	corporations	corporation	NOUN
taxlaw-2827	235	17	’	'	PUNCT
taxlaw-2827	235	18	economic	economic	ADJ
taxlaw-2827	235	19	agency	agency	NOUN
taxlaw-2827	235	20	,	,	PUNCT
taxlaw-2827	235	21	translating	translate	VERB
taxlaw-2827	235	22	it	it	PRON
taxlaw-2827	235	23	into	into	ADP
taxlaw-2827	235	24	a	a	DET
taxlaw-2827	235	25	fiduciary	fiduciary	ADJ
taxlaw-2827	235	26	obligation	obligation	NOUN
taxlaw-2827	235	27	to	to	PART
taxlaw-2827	235	28	maximize	maximize	VERB
taxlaw-2827	235	29	shareholders	shareholder	NOUN
taxlaw-2827	235	30	’	'	PUNCT
taxlaw-2827	235	31	wealth	wealth	NOUN
taxlaw-2827	235	32	.	.	PUNCT
taxlaw-2827	236	1	44	44	NUM
taxlaw-2827	236	2	considerably	considerably	ADV
taxlaw-2827	236	3	less	less	ADJ
taxlaw-2827	236	4	attention	attention	NOUN
taxlaw-2827	236	5	has	have	AUX
taxlaw-2827	236	6	been	be	AUX
taxlaw-2827	236	7	given	give	VERB
taxlaw-2827	236	8	to	to	ADP
taxlaw-2827	236	9	corporations	corporation	NOUN
taxlaw-2827	236	10	’	'	PUNCT
taxlaw-2827	236	11	political	political	ADJ
taxlaw-2827	236	12	agency	agency	NOUN
taxlaw-2827	236	13	,	,	PUNCT
taxlaw-2827	236	14	which	which	PRON
taxlaw-2827	236	15	,	,	PUNCT
taxlaw-2827	236	16	i	i	PRON
taxlaw-2827	236	17	argue	argue	VERB
taxlaw-2827	236	18	,	,	PUNCT
taxlaw-2827	236	19	is	be	AUX
taxlaw-2827	236	20	a	a	DET
taxlaw-2827	236	21	form	form	NOUN
taxlaw-2827	236	22	of	of	ADP
taxlaw-2827	236	23	accountability	accountability	NOUN
taxlaw-2827	236	24	that	that	PRON
taxlaw-2827	236	25	does	do	AUX
taxlaw-2827	236	26	not	not	PART
taxlaw-2827	236	27	follow	follow	VERB
taxlaw-2827	236	28	smoothly	smoothly	ADV
taxlaw-2827	236	29	from	from	ADP
taxlaw-2827	236	30	the	the	DET
taxlaw-2827	236	31	economic	economic	ADJ
taxlaw-2827	236	32	agency	agency	NOUN
taxlaw-2827	236	33	practice	practice	NOUN
taxlaw-2827	236	34	.	.	PUNCT
taxlaw-2827	237	1	financial	financial	ADJ
taxlaw-2827	237	2	markets	market	NOUN
taxlaw-2827	237	3	and	and	CCONJ
taxlaw-2827	237	4	portfolio	portfolio	NOUN
taxlaw-2827	237	5	investment	investment	NOUN
taxlaw-2827	237	6	patterns	pattern	NOUN
taxlaw-2827	237	7	allow	allow	VERB
taxlaw-2827	237	8	investors	investor	NOUN
taxlaw-2827	237	9	to	to	PART
taxlaw-2827	237	10	limit	limit	VERB
taxlaw-2827	237	11	the	the	DET
taxlaw-2827	237	12	cognitive	cognitive	ADJ
taxlaw-2827	237	13	resources	resource	NOUN
taxlaw-2827	237	14	they	they	PRON
taxlaw-2827	237	15	devote	devote	VERB
taxlaw-2827	237	16	to	to	ADP
taxlaw-2827	237	17	managing	manage	VERB
taxlaw-2827	237	18	their	their	PRON
taxlaw-2827	237	19	investments	investment	NOUN
taxlaw-2827	237	20	.	.	PUNCT
taxlaw-2827	238	1	45	45	NUM
taxlaw-2827	238	2	however	however	ADV
taxlaw-2827	238	3	,	,	PUNCT
taxlaw-2827	238	4	these	these	DET
taxlaw-2827	238	5	same	same	ADJ
taxlaw-2827	238	6	attributes	attribute	NOUN
taxlaw-2827	238	7	come	come	VERB
taxlaw-2827	238	8	into	into	ADP
taxlaw-2827	238	9	conflict	conflict	NOUN
taxlaw-2827	238	10	with	with	ADP
taxlaw-2827	238	11	the	the	DET
taxlaw-2827	238	12	democratic	democratic	ADJ
taxlaw-2827	238	13	notions	notion	NOUN
taxlaw-2827	238	14	that	that	PRON
taxlaw-2827	238	15	emphasize	emphasize	VERB
taxlaw-2827	238	16	the	the	DET
taxlaw-2827	238	17	role	role	NOUN
taxlaw-2827	238	18	of	of	ADP
taxlaw-2827	238	19	individuals	individual	NOUN
taxlaw-2827	238	20	’	'	PUNCT
taxlaw-2827	238	21	informed	inform	VERB
taxlaw-2827	238	22	,	,	PUNCT
taxlaw-2827	238	23	responsible	responsible	ADJ
taxlaw-2827	238	24	decision	decision	NOUN
taxlaw-2827	238	25	-	-	PUNCT
taxlaw-2827	238	26	making	making	NOUN
taxlaw-2827	238	27	.	.	PUNCT
taxlaw-2827	239	1	therefore	therefore	ADV
taxlaw-2827	239	2	,	,	PUNCT
taxlaw-2827	239	3	despite	despite	SCONJ
taxlaw-2827	239	4	—	—	PUNCT
taxlaw-2827	239	5	and	and	CCONJ
taxlaw-2827	239	6	perhaps	perhaps	ADV
taxlaw-2827	239	7	even	even	ADV
taxlaw-2827	239	8	because	because	SCONJ
taxlaw-2827	239	9	of	of	ADP
taxlaw-2827	239	10	—	—	PUNCT
taxlaw-2827	239	11	its	its	PRON
taxlaw-2827	239	12	risk	risk	NOUN
taxlaw-2827	239	13	diversification	diversification	NOUN
taxlaw-2827	239	14	benefits	benefit	NOUN
taxlaw-2827	239	15	,	,	PUNCT
taxlaw-2827	239	16	portfolio	portfolio	NOUN
taxlaw-2827	239	17	investment	investment	NOUN
taxlaw-2827	239	18	patterns	pattern	NOUN
taxlaw-2827	239	19	also	also	ADV
taxlaw-2827	239	20	result	result	VERB
taxlaw-2827	239	21	in	in	ADP
taxlaw-2827	239	22	negative	negative	ADJ
taxlaw-2827	239	23	externalities	externality	NOUN
taxlaw-2827	239	24	on	on	ADP
taxlaw-2827	239	25	the	the	DET
taxlaw-2827	239	26	democratic	democratic	ADJ
taxlaw-2827	239	27	political	political	ADJ
taxlaw-2827	239	28	process	process	NOUN
taxlaw-2827	239	29	.	.	PUNCT
taxlaw-2827	240	1	portfolio	portfolio	NOUN
taxlaw-2827	240	2	investment	investment	NOUN
taxlaw-2827	240	3	encourages	encourage	VERB
taxlaw-2827	240	4	individuals	individual	NOUN
taxlaw-2827	240	5	to	to	PART
taxlaw-2827	240	6	be	be	AUX
taxlaw-2827	240	7	morally	morally	ADV
taxlaw-2827	240	8	and	and	CCONJ
taxlaw-2827	240	9	politically	politically	ADV
taxlaw-2827	240	10	indifferent	indifferent	ADJ
taxlaw-2827	240	11	to	to	ADP
taxlaw-2827	240	12	the	the	DET
taxlaw-2827	240	13	consequences	consequence	NOUN
taxlaw-2827	240	14	of	of	ADP
taxlaw-2827	240	15	their	their	PRON
taxlaw-2827	240	16	investment	investment	NOUN
taxlaw-2827	240	17	decisions	decision	NOUN
taxlaw-2827	240	18	.	.	PUNCT
taxlaw-2827	241	1	this	this	PRON
taxlaw-2827	241	2	is	be	AUX
taxlaw-2827	241	3	contrary	contrary	ADJ
taxlaw-2827	241	4	to	to	ADP
taxlaw-2827	241	5	the	the	DET
taxlaw-2827	241	6	ideals	ideal	NOUN
taxlaw-2827	241	7	of	of	ADP
taxlaw-2827	241	8	a	a	DET
taxlaw-2827	241	9	democratic	democratic	ADJ
taxlaw-2827	241	10	regime	regime	NOUN
taxlaw-2827	241	11	that	that	PRON
taxlaw-2827	241	12	stresses	stress	VERB
taxlaw-2827	241	13	the	the	DET
taxlaw-2827	241	14	importance	importance	NOUN
taxlaw-2827	241	15	of	of	ADP
taxlaw-2827	241	16	individuals	individual	NOUN
taxlaw-2827	241	17	’	'	PUNCT
taxlaw-2827	241	18	informed	inform	VERB
taxlaw-2827	241	19	decision	decision	NOUN
taxlaw-2827	241	20	-	-	PUNCT
taxlaw-2827	241	21	making	making	NOUN
taxlaw-2827	241	22	as	as	ADP
taxlaw-2827	241	23	the	the	DET
taxlaw-2827	241	24	basis	basis	NOUN
taxlaw-2827	241	25	of	of	ADP
taxlaw-2827	241	26	public	public	ADJ
taxlaw-2827	241	27	policy	policy	NOUN
taxlaw-2827	241	28	.	.	PUNCT
taxlaw-2827	242	1	it	it	PRON
taxlaw-2827	242	2	is	be	AUX
taxlaw-2827	242	3	true	true	ADJ
taxlaw-2827	242	4	that	that	SCONJ
taxlaw-2827	242	5	there	there	PRON
taxlaw-2827	242	6	are	be	VERB
taxlaw-2827	242	7	different	different	ADJ
taxlaw-2827	242	8	approaches	approach	NOUN
taxlaw-2827	242	9	to	to	ADP
taxlaw-2827	242	10	how	how	SCONJ
taxlaw-2827	242	11	a	a	DET
taxlaw-2827	242	12	democratic	democratic	ADJ
taxlaw-2827	242	13	regime	regime	NOUN
taxlaw-2827	242	14	should	should	AUX
taxlaw-2827	242	15	function	function	VERB
taxlaw-2827	242	16	and	and	CCONJ
taxlaw-2827	242	17	that	that	SCONJ
taxlaw-2827	242	18	these	these	DET
taxlaw-2827	242	19	approaches	approach	NOUN
taxlaw-2827	242	20	vary	vary	VERB
taxlaw-2827	242	21	considerably	considerably	ADV
taxlaw-2827	242	22	in	in	ADP
taxlaw-2827	242	23	how	how	SCONJ
taxlaw-2827	242	24	they	they	PRON
taxlaw-2827	242	25	regard	regard	VERB
taxlaw-2827	242	26	the	the	DET
taxlaw-2827	242	27	importance	importance	NOUN
taxlaw-2827	242	28	of	of	ADP
taxlaw-2827	242	29	investing	invest	VERB
taxlaw-2827	242	30	resources	resource	NOUN
taxlaw-2827	242	31	in	in	ADP
taxlaw-2827	242	32	order	order	NOUN
taxlaw-2827	242	33	to	to	PART
taxlaw-2827	242	34	encourage	encourage	VERB
taxlaw-2827	242	35	a	a	DET
taxlaw-2827	242	36	broad	broad	ADJ
taxlaw-2827	242	37	body	body	NOUN
taxlaw-2827	242	38	of	of	ADP
taxlaw-2827	242	39	citizens	citizen	NOUN
taxlaw-2827	242	40	to	to	PART
taxlaw-2827	242	41	engage	engage	VERB
taxlaw-2827	242	42	in	in	ADP
taxlaw-2827	242	43	active	active	ADJ
taxlaw-2827	242	44	43	43	NUM
taxlaw-2827	242	45	elhauge	elhauge	NOUN
taxlaw-2827	242	46	,	,	PUNCT
taxlaw-2827	242	47	supra	supra	NOUN
taxlaw-2827	242	48	note	note	NOUN
taxlaw-2827	242	49	11	11	NUM
taxlaw-2827	242	50	,	,	PUNCT
taxlaw-2827	242	51	at	at	ADP
taxlaw-2827	242	52	733	733	NUM
taxlaw-2827	242	53	.	.	PUNCT
taxlaw-2827	243	1	44	44	NUM
taxlaw-2827	243	2	see	see	VERB
taxlaw-2827	243	3	supra	supra	PROPN
taxlaw-2827	243	4	notes	note	NOUN
taxlaw-2827	243	5	10–12	10–12	NUM
taxlaw-2827	243	6	and	and	CCONJ
taxlaw-2827	243	7	accompanying	accompany	VERB
taxlaw-2827	243	8	text	text	NOUN
taxlaw-2827	243	9	.	.	PUNCT
taxlaw-2827	244	1	45	45	NUM
taxlaw-2827	244	2	victor	victor	PROPN
taxlaw-2827	244	3	j.	j.	PROPN
taxlaw-2827	244	4	vanberg	vanberg	PROPN
taxlaw-2827	244	5	,	,	PUNCT
taxlaw-2827	244	6	corporate	corporate	ADJ
taxlaw-2827	244	7	social	social	ADJ
taxlaw-2827	244	8	responsibility	responsibility	NOUN
taxlaw-2827	244	9	in	in	ADP
taxlaw-2827	244	10	the	the	DET
taxlaw-2827	244	11	market	market	NOUN
taxlaw-2827	244	12	economy	economy	NOUN
taxlaw-2827	244	13	:	:	PUNCT
taxlaw-2827	244	14	the	the	DET
taxlaw-2827	244	15	perspective	perspective	NOUN
taxlaw-2827	244	16	of	of	ADP
taxlaw-2827	244	17	constitutional	constitutional	ADJ
taxlaw-2827	244	18	economy	economy	NOUN
taxlaw-2827	244	19	,	,	PUNCT
taxlaw-2827	244	20	in	in	ADP
taxlaw-2827	244	21	corporate	corporate	ADJ
taxlaw-2827	244	22	social	social	ADJ
taxlaw-2827	244	23	responsibility	responsibility	NOUN
taxlaw-2827	244	24	and	and	CCONJ
taxlaw-2827	244	25	corporate	corporate	ADJ
taxlaw-2827	244	26	governance	governance	NOUN
taxlaw-2827	244	27	131	131	NUM
taxlaw-2827	244	28	,	,	PUNCT
taxlaw-2827	244	29	143	143	NUM
taxlaw-2827	244	30	.	.	PUNCT
taxlaw-2827	244	31	2014	2014	NUM
taxlaw-2827	244	32	]	]	PUNCT
taxlaw-2827	244	33	tax	tax	NOUN
taxlaw-2827	244	34	disclosure	disclosure	NOUN
taxlaw-2827	244	35	and	and	CCONJ
taxlaw-2827	244	36	corporate	corporate	ADJ
taxlaw-2827	244	37	political	political	ADJ
taxlaw-2827	244	38	agency	agency	NOUN
taxlaw-2827	244	39	97	97	NUM
taxlaw-2827	244	40	decision	decision	NOUN
taxlaw-2827	244	41	-	-	PUNCT
taxlaw-2827	244	42	making	making	NOUN
taxlaw-2827	244	43	.	.	PUNCT
taxlaw-2827	245	1	46	46	NUM
taxlaw-2827	245	2	however	however	ADV
taxlaw-2827	245	3	,	,	PUNCT
taxlaw-2827	245	4	at	at	ADP
taxlaw-2827	245	5	their	their	PRON
taxlaw-2827	245	6	very	very	ADV
taxlaw-2827	245	7	core	core	NOUN
taxlaw-2827	245	8	,	,	PUNCT
taxlaw-2827	245	9	all	all	DET
taxlaw-2827	245	10	democratic	democratic	ADJ
taxlaw-2827	245	11	societies	society	NOUN
taxlaw-2827	245	12	rely	rely	VERB
taxlaw-2827	245	13	on	on	ADP
taxlaw-2827	245	14	decentralized	decentralize	VERB
taxlaw-2827	245	15	,	,	PUNCT
taxlaw-2827	245	16	individual	individual	ADJ
taxlaw-2827	245	17	decision	decision	NOUN
taxlaw-2827	245	18	-	-	PUNCT
taxlaw-2827	245	19	making	making	NOUN
taxlaw-2827	245	20	and	and	CCONJ
taxlaw-2827	245	21	all	all	PRON
taxlaw-2827	245	22	of	of	ADP
taxlaw-2827	245	23	them	they	PRON
taxlaw-2827	245	24	require	require	VERB
taxlaw-2827	245	25	some	some	DET
taxlaw-2827	245	26	level	level	NOUN
taxlaw-2827	245	27	of	of	ADP
taxlaw-2827	245	28	active	active	ADJ
taxlaw-2827	245	29	participation	participation	NOUN
taxlaw-2827	245	30	.	.	PUNCT
taxlaw-2827	246	1	47	47	NUM
taxlaw-2827	246	2	in	in	ADP
taxlaw-2827	246	3	fact	fact	NOUN
taxlaw-2827	246	4	,	,	PUNCT
taxlaw-2827	246	5	one	one	NUM
taxlaw-2827	246	6	of	of	ADP
taxlaw-2827	246	7	the	the	DET
taxlaw-2827	246	8	main	main	ADJ
taxlaw-2827	246	9	functions	function	NOUN
taxlaw-2827	246	10	of	of	ADP
taxlaw-2827	246	11	the	the	DET
taxlaw-2827	246	12	state	state	NOUN
taxlaw-2827	246	13	in	in	ADP
taxlaw-2827	246	14	a	a	DET
taxlaw-2827	246	15	democratic	democratic	ADJ
taxlaw-2827	246	16	regime	regime	NOUN
taxlaw-2827	246	17	is	be	AUX
taxlaw-2827	246	18	to	to	PART
taxlaw-2827	246	19	facilitate	facilitate	VERB
taxlaw-2827	246	20	mechanisms	mechanism	NOUN
taxlaw-2827	246	21	of	of	ADP
taxlaw-2827	246	22	deliberation	deliberation	NOUN
taxlaw-2827	246	23	that	that	PRON
taxlaw-2827	246	24	will	will	AUX
taxlaw-2827	246	25	allow	allow	VERB
taxlaw-2827	246	26	informed	inform	VERB
taxlaw-2827	246	27	,	,	PUNCT
taxlaw-2827	246	28	individual	individual	ADJ
taxlaw-2827	246	29	decisionmaking	decisionmake	VERB
taxlaw-2827	246	30	to	to	PART
taxlaw-2827	246	31	be	be	AUX
taxlaw-2827	246	32	effective	effective	ADJ
taxlaw-2827	246	33	in	in	ADP
taxlaw-2827	246	34	shaping	shape	VERB
taxlaw-2827	246	35	public	public	ADJ
taxlaw-2827	246	36	policy	policy	NOUN
taxlaw-2827	246	37	.	.	PUNCT
taxlaw-2827	247	1	48	48	NUM
taxlaw-2827	247	2	this	this	DET
taxlaw-2827	247	3	article	article	NOUN
taxlaw-2827	247	4	does	do	AUX
taxlaw-2827	247	5	not	not	PART
taxlaw-2827	247	6	participate	participate	VERB
taxlaw-2827	247	7	in	in	ADP
taxlaw-2827	247	8	the	the	DET
taxlaw-2827	247	9	longstanding	longstanding	ADJ
taxlaw-2827	247	10	inquiry	inquiry	NOUN
taxlaw-2827	247	11	over	over	ADP
taxlaw-2827	247	12	what	what	PRON
taxlaw-2827	247	13	is	be	AUX
taxlaw-2827	247	14	the	the	DET
taxlaw-2827	247	15	“	"	PUNCT
taxlaw-2827	247	16	proper	proper	ADJ
taxlaw-2827	247	17	”	"	PUNCT
taxlaw-2827	247	18	level	level	NOUN
taxlaw-2827	247	19	of	of	ADP
taxlaw-2827	247	20	active	active	ADJ
taxlaw-2827	247	21	political	political	ADJ
taxlaw-2827	247	22	knowledge	knowledge	NOUN
taxlaw-2827	247	23	and	and	CCONJ
taxlaw-2827	247	24	engagement	engagement	NOUN
taxlaw-2827	247	25	to	to	PART
taxlaw-2827	247	26	which	which	PRON
taxlaw-2827	247	27	a	a	DET
taxlaw-2827	247	28	democratic	democratic	ADJ
taxlaw-2827	247	29	state	state	NOUN
taxlaw-2827	247	30	should	should	AUX
taxlaw-2827	247	31	aspire	aspire	VERB
taxlaw-2827	247	32	.	.	PUNCT
taxlaw-2827	248	1	49	49	NUM
taxlaw-2827	248	2	instead	instead	ADV
taxlaw-2827	248	3	,	,	PUNCT
taxlaw-2827	248	4	it	it	PRON
taxlaw-2827	248	5	wishes	wish	VERB
taxlaw-2827	248	6	to	to	PART
taxlaw-2827	248	7	emphasize	emphasize	VERB
taxlaw-2827	248	8	why	why	SCONJ
taxlaw-2827	248	9	recent	recent	ADJ
taxlaw-2827	248	10	changes	change	NOUN
taxlaw-2827	248	11	in	in	ADP
taxlaw-2827	248	12	the	the	DET
taxlaw-2827	248	13	world	world	NOUN
taxlaw-2827	248	14	economy	economy	NOUN
taxlaw-2827	248	15	have	have	AUX
taxlaw-2827	248	16	amplified	amplify	VERB
taxlaw-2827	248	17	the	the	DET
taxlaw-2827	248	18	concern	concern	NOUN
taxlaw-2827	248	19	about	about	ADP
taxlaw-2827	248	20	investors	investor	NOUN
taxlaw-2827	248	21	’	'	PUNCT
taxlaw-2827	248	22	rational	rational	ADJ
taxlaw-2827	248	23	apathy	apathy	NOUN
taxlaw-2827	248	24	.	.	PUNCT
taxlaw-2827	249	1	historically	historically	ADV
taxlaw-2827	249	2	,	,	PUNCT
taxlaw-2827	249	3	democratic	democratic	ADJ
taxlaw-2827	249	4	societies	society	NOUN
taxlaw-2827	249	5	did	do	AUX
taxlaw-2827	249	6	not	not	PART
taxlaw-2827	249	7	regulate	regulate	VERB
taxlaw-2827	249	8	businesses	business	NOUN
taxlaw-2827	249	9	solely	solely	ADV
taxlaw-2827	249	10	by	by	ADP
taxlaw-2827	249	11	law	law	NOUN
taxlaw-2827	249	12	.	.	PUNCT
taxlaw-2827	250	1	rather	rather	ADV
taxlaw-2827	250	2	,	,	PUNCT
taxlaw-2827	250	3	regulation	regulation	NOUN
taxlaw-2827	250	4	involved	involve	VERB
taxlaw-2827	250	5	a	a	DET
taxlaw-2827	250	6	combination	combination	NOUN
taxlaw-2827	250	7	of	of	ADP
taxlaw-2827	250	8	explicit	explicit	ADJ
taxlaw-2827	250	9	government	government	NOUN
taxlaw-2827	250	10	regulation	regulation	NOUN
taxlaw-2827	250	11	and	and	CCONJ
taxlaw-2827	250	12	social	social	ADJ
taxlaw-2827	250	13	norms	norm	NOUN
taxlaw-2827	250	14	that	that	PRON
taxlaw-2827	250	15	reflected	reflect	VERB
taxlaw-2827	250	16	both	both	DET
taxlaw-2827	250	17	community	community	NOUN
taxlaw-2827	250	18	expectations	expectation	NOUN
taxlaw-2827	250	19	and	and	CCONJ
taxlaw-2827	250	20	individual	individual	ADJ
taxlaw-2827	250	21	consumer	consumer	NOUN
taxlaw-2827	250	22	choices	choice	NOUN
taxlaw-2827	250	23	.	.	PUNCT
taxlaw-2827	251	1	50	50	NUM
taxlaw-2827	251	2	all	all	PRON
taxlaw-2827	251	3	of	of	ADP
taxlaw-2827	251	4	these	these	DET
taxlaw-2827	251	5	mechanisms	mechanism	NOUN
taxlaw-2827	251	6	have	have	AUX
taxlaw-2827	251	7	become	become	VERB
taxlaw-2827	251	8	less	less	ADV
taxlaw-2827	251	9	effective	effective	ADJ
taxlaw-2827	251	10	in	in	ADP
taxlaw-2827	251	11	the	the	DET
taxlaw-2827	251	12	increasingly	increasingly	ADV
taxlaw-2827	251	13	integrated	integrate	VERB
taxlaw-2827	251	14	global	global	ADJ
taxlaw-2827	251	15	economy	economy	NOUN
taxlaw-2827	251	16	.	.	PUNCT
taxlaw-2827	252	1	51	51	NUM
taxlaw-2827	252	2	first	first	ADV
taxlaw-2827	252	3	,	,	PUNCT
taxlaw-2827	252	4	the	the	DET
taxlaw-2827	252	5	opening	opening	NOUN
taxlaw-2827	252	6	of	of	ADP
taxlaw-2827	252	7	global	global	ADJ
taxlaw-2827	252	8	markets	market	NOUN
taxlaw-2827	252	9	introduced	introduce	VERB
taxlaw-2827	252	10	regulatorycompetition	regulatorycompetition	NOUN
taxlaw-2827	252	11	pressures	pressure	NOUN
taxlaw-2827	252	12	,	,	PUNCT
taxlaw-2827	252	13	causing	cause	VERB
taxlaw-2827	252	14	states	state	NOUN
taxlaw-2827	252	15	to	to	PART
taxlaw-2827	252	16	loosen	loosen	VERB
taxlaw-2827	252	17	their	their	PRON
taxlaw-2827	252	18	regulatory	regulatory	ADJ
taxlaw-2827	252	19	requirements	requirement	NOUN
taxlaw-2827	252	20	to	to	PART
taxlaw-2827	252	21	attract	attract	VERB
taxlaw-2827	252	22	business	business	NOUN
taxlaw-2827	252	23	investments	investment	NOUN
taxlaw-2827	252	24	.	.	PUNCT
taxlaw-2827	253	1	this	this	PRON
taxlaw-2827	253	2	created	create	VERB
taxlaw-2827	253	3	a	a	DET
taxlaw-2827	253	4	global	global	ADJ
taxlaw-2827	253	5	atmosphere	atmosphere	NOUN
taxlaw-2827	253	6	of	of	ADP
taxlaw-2827	253	7	weakened	weaken	VERB
taxlaw-2827	253	8	state	state	NOUN
taxlaw-2827	253	9	regulatory	regulatory	ADJ
taxlaw-2827	253	10	capacity	capacity	NOUN
taxlaw-2827	253	11	,	,	PUNCT
taxlaw-2827	253	12	which	which	PRON
taxlaw-2827	253	13	has	have	AUX
taxlaw-2827	253	14	made	make	VERB
taxlaw-2827	253	15	it	it	PRON
taxlaw-2827	253	16	difficult	difficult	ADJ
taxlaw-2827	253	17	for	for	SCONJ
taxlaw-2827	253	18	states	state	NOUN
taxlaw-2827	253	19	to	to	PART
taxlaw-2827	253	20	effectively	effectively	ADV
taxlaw-2827	253	21	regulate	regulate	VERB
taxlaw-2827	253	22	issues	issue	NOUN
taxlaw-2827	253	23	related	relate	VERB
taxlaw-2827	253	24	to	to	ADP
taxlaw-2827	253	25	business	business	NOUN
taxlaw-2827	253	26	conduct	conduct	NOUN
taxlaw-2827	253	27	within	within	ADP
taxlaw-2827	253	28	their	their	PRON
taxlaw-2827	253	29	individual	individual	ADJ
taxlaw-2827	253	30	jurisdictions	jurisdiction	NOUN
taxlaw-2827	253	31	,	,	PUNCT
taxlaw-2827	253	32	and	and	CCONJ
taxlaw-2827	253	33	even	even	ADV
taxlaw-2827	253	34	more	more	ADV
taxlaw-2827	253	35	difficult	difficult	ADJ
taxlaw-2827	253	36	to	to	PART
taxlaw-2827	253	37	effectuate	effectuate	VERB
taxlaw-2827	253	38	responses	response	NOUN
taxlaw-2827	253	39	to	to	ADP
taxlaw-2827	253	40	a	a	DET
taxlaw-2827	253	41	growing	grow	VERB
taxlaw-2827	253	42	set	set	NOUN
taxlaw-2827	253	43	of	of	ADP
taxlaw-2827	253	44	issues	issue	NOUN
taxlaw-2827	253	45	that	that	PRON
taxlaw-2827	253	46	currently	currently	ADV
taxlaw-2827	253	47	require	require	VERB
taxlaw-2827	253	48	coordinated	coordinated	ADJ
taxlaw-2827	253	49	global	global	ADJ
taxlaw-2827	253	50	action	action	NOUN
taxlaw-2827	253	51	.	.	PUNCT
taxlaw-2827	254	1	52	52	NUM
taxlaw-2827	254	2	one	one	NUM
taxlaw-2827	254	3	of	of	ADP
taxlaw-2827	254	4	the	the	DET
taxlaw-2827	254	5	best	good	ADJ
taxlaw-2827	254	6	examples	example	NOUN
taxlaw-2827	254	7	of	of	ADP
taxlaw-2827	254	8	this	this	PRON
taxlaw-2827	254	9	is	be	AUX
taxlaw-2827	254	10	the	the	DET
taxlaw-2827	254	11	very	very	ADV
taxlaw-2827	254	12	well	well	ADV
taxlaw-2827	254	13	-	-	PUNCT
taxlaw-2827	254	14	documented	document	VERB
taxlaw-2827	254	15	dynamic	dynamic	NOUN
taxlaw-2827	254	16	of	of	ADP
taxlaw-2827	254	17	tax	tax	NOUN
taxlaw-2827	254	18	competition	competition	NOUN
taxlaw-2827	254	19	for	for	ADP
taxlaw-2827	254	20	mne	mne	PROPN
taxlaw-2827	254	21	foreign	foreign	ADJ
taxlaw-2827	254	22	direct	direct	ADJ
taxlaw-2827	254	23	investments	investment	NOUN
taxlaw-2827	254	24	.	.	PUNCT
taxlaw-2827	255	1	53	53	NUM
taxlaw-2827	255	2	mnes	mne	NOUN
taxlaw-2827	255	3	are	be	AUX
taxlaw-2827	255	4	sophisticated	sophisticated	ADJ
taxlaw-2827	255	5	taxpayers	taxpayer	NOUN
taxlaw-2827	255	6	that	that	PRON
taxlaw-2827	255	7	have	have	VERB
taxlaw-2827	255	8	access	access	NOUN
taxlaw-2827	255	9	to	to	ADP
taxlaw-2827	255	10	and	and	CCONJ
taxlaw-2827	255	11	awareness	awareness	NOUN
taxlaw-2827	255	12	of	of	ADP
taxlaw-2827	255	13	many	many	ADJ
taxlaw-2827	255	14	tax	tax	NOUN
taxlaw-2827	255	15	reduction	reduction	NOUN
taxlaw-2827	255	16	opportunities	opportunity	NOUN
taxlaw-2827	255	17	that	that	PRON
taxlaw-2827	255	18	are	be	AUX
taxlaw-2827	255	19	unavailable	unavailable	ADJ
taxlaw-2827	255	20	to	to	ADP
taxlaw-2827	255	21	other	other	ADJ
taxlaw-2827	255	22	taxpayers	taxpayer	NOUN
taxlaw-2827	255	23	.	.	PUNCT
taxlaw-2827	256	1	54	54	NUM
taxlaw-2827	256	2	corporate	corporate	ADJ
taxlaw-2827	256	3	income	income	NOUN
taxlaw-2827	256	4	taxation	taxation	NOUN
taxlaw-2827	256	5	(	(	PUNCT
taxlaw-2827	256	6	by	by	ADP
taxlaw-2827	256	7	the	the	DET
taxlaw-2827	256	8	source	source	NOUN
taxlaw-2827	256	9	jurisdiction	jurisdiction	NOUN
taxlaw-2827	256	10	)	)	PUNCT
taxlaw-2827	256	11	46	46	NUM
taxlaw-2827	256	12	liberal	liberal	ADJ
taxlaw-2827	256	13	theorists	theorist	NOUN
taxlaw-2827	256	14	tend	tend	VERB
taxlaw-2827	256	15	to	to	PART
taxlaw-2827	256	16	argue	argue	VERB
taxlaw-2827	256	17	that	that	SCONJ
taxlaw-2827	256	18	political	political	ADJ
taxlaw-2827	256	19	power	power	NOUN
taxlaw-2827	256	20	in	in	ADP
taxlaw-2827	256	21	a	a	DET
taxlaw-2827	256	22	representative	representative	ADJ
taxlaw-2827	256	23	democracy	democracy	NOUN
taxlaw-2827	256	24	is	be	AUX
taxlaw-2827	256	25	no	no	ADV
taxlaw-2827	256	26	different	different	ADJ
taxlaw-2827	256	27	from	from	ADP
taxlaw-2827	256	28	any	any	DET
taxlaw-2827	256	29	other	other	ADJ
taxlaw-2827	256	30	type	type	NOUN
taxlaw-2827	256	31	of	of	ADP
taxlaw-2827	256	32	commodity	commodity	NOUN
taxlaw-2827	256	33	—	—	PUNCT
taxlaw-2827	256	34	individuals	individual	NOUN
taxlaw-2827	256	35	and	and	CCONJ
taxlaw-2827	256	36	groups	group	NOUN
taxlaw-2827	256	37	invest	invest	VERB
taxlaw-2827	256	38	in	in	ADP
taxlaw-2827	256	39	society	society	NOUN
taxlaw-2827	256	40	only	only	ADV
taxlaw-2827	256	41	to	to	ADP
taxlaw-2827	256	42	the	the	DET
taxlaw-2827	256	43	extent	extent	NOUN
taxlaw-2827	256	44	that	that	SCONJ
taxlaw-2827	256	45	it	it	PRON
taxlaw-2827	256	46	promotes	promote	VERB
taxlaw-2827	256	47	their	their	PRON
taxlaw-2827	256	48	interests	interest	NOUN
taxlaw-2827	256	49	.	.	PUNCT
taxlaw-2827	257	1	deliberative	deliberative	ADJ
taxlaw-2827	257	2	and	and	CCONJ
taxlaw-2827	257	3	republican	republican	ADJ
taxlaw-2827	257	4	theorists	theorist	NOUN
taxlaw-2827	257	5	of	of	ADP
taxlaw-2827	257	6	modern	modern	ADJ
taxlaw-2827	257	7	democracy	democracy	NOUN
taxlaw-2827	257	8	tend	tend	VERB
taxlaw-2827	257	9	to	to	PART
taxlaw-2827	257	10	view	view	VERB
taxlaw-2827	257	11	active	active	ADJ
taxlaw-2827	257	12	political	political	ADJ
taxlaw-2827	257	13	participation	participation	NOUN
taxlaw-2827	257	14	as	as	ADP
taxlaw-2827	257	15	an	an	DET
taxlaw-2827	257	16	act	act	NOUN
taxlaw-2827	257	17	of	of	ADP
taxlaw-2827	257	18	virtue	virtue	NOUN
taxlaw-2827	257	19	—	—	PUNCT
taxlaw-2827	257	20	participation	participation	NOUN
taxlaw-2827	257	21	improves	improve	VERB
taxlaw-2827	257	22	democratic	democratic	ADJ
taxlaw-2827	257	23	decision	decision	NOUN
taxlaw-2827	257	24	-	-	PUNCT
taxlaw-2827	257	25	making	making	NOUN
taxlaw-2827	257	26	because	because	SCONJ
taxlaw-2827	257	27	it	it	PRON
taxlaw-2827	257	28	gives	give	VERB
taxlaw-2827	257	29	a	a	DET
taxlaw-2827	257	30	larger	large	ADJ
taxlaw-2827	257	31	role	role	NOUN
taxlaw-2827	257	32	to	to	ADP
taxlaw-2827	257	33	consideration	consideration	NOUN
taxlaw-2827	257	34	of	of	ADP
taxlaw-2827	257	35	the	the	DET
taxlaw-2827	257	36	common	common	ADJ
taxlaw-2827	257	37	good	good	NOUN
taxlaw-2827	257	38	.	.	PUNCT
taxlaw-2827	258	1	see	see	VERB
taxlaw-2827	258	2	generally	generally	ADV
taxlaw-2827	258	3	jurgen	jurgen	PROPN
taxlaw-2827	258	4	habermas	habermas	PROPN
taxlaw-2827	258	5	,	,	PUNCT
taxlaw-2827	258	6	three	three	NUM
taxlaw-2827	258	7	normative	normative	ADJ
taxlaw-2827	258	8	models	model	NOUN
taxlaw-2827	258	9	of	of	ADP
taxlaw-2827	258	10	democracy	democracy	NOUN
taxlaw-2827	258	11	,	,	PUNCT
taxlaw-2827	258	12	1	1	NUM
taxlaw-2827	258	13	constellations	constellation	NOUN
taxlaw-2827	258	14	1	1	NUM
taxlaw-2827	258	15	(	(	PUNCT
taxlaw-2827	258	16	1994	1994	NUM
taxlaw-2827	258	17	)	)	PUNCT
taxlaw-2827	258	18	(	(	PUNCT
taxlaw-2827	258	19	discussing	discuss	VERB
taxlaw-2827	258	20	three	three	NUM
taxlaw-2827	258	21	competing	compete	VERB
taxlaw-2827	258	22	normative	normative	ADJ
taxlaw-2827	258	23	visions	vision	NOUN
taxlaw-2827	258	24	of	of	ADP
taxlaw-2827	258	25	democracy	democracy	NOUN
taxlaw-2827	258	26	and	and	CCONJ
taxlaw-2827	258	27	emphasizing	emphasize	VERB
taxlaw-2827	258	28	the	the	DET
taxlaw-2827	258	29	role	role	NOUN
taxlaw-2827	258	30	of	of	ADP
taxlaw-2827	258	31	deliberative	deliberative	ADJ
taxlaw-2827	258	32	discourse	discourse	NOUN
taxlaw-2827	258	33	theory	theory	NOUN
taxlaw-2827	258	34	which	which	PRON
taxlaw-2827	258	35	emphasizes	emphasize	VERB
taxlaw-2827	258	36	active	active	ADJ
taxlaw-2827	258	37	citizenry	citizenry	NOUN
taxlaw-2827	258	38	involvement	involvement	NOUN
taxlaw-2827	258	39	and	and	CCONJ
taxlaw-2827	258	40	communication	communication	NOUN
taxlaw-2827	258	41	as	as	ADP
taxlaw-2827	258	42	a	a	DET
taxlaw-2827	258	43	middle	middle	ADJ
taxlaw-2827	258	44	path	path	NOUN
taxlaw-2827	258	45	between	between	ADP
taxlaw-2827	258	46	the	the	DET
taxlaw-2827	258	47	liberal	liberal	ADJ
taxlaw-2827	258	48	and	and	CCONJ
taxlaw-2827	258	49	republican	republican	ADJ
taxlaw-2827	258	50	vision	vision	NOUN
taxlaw-2827	258	51	of	of	ADP
taxlaw-2827	258	52	democracy	democracy	NOUN
taxlaw-2827	258	53	)	)	PUNCT
taxlaw-2827	258	54	.	.	PUNCT
taxlaw-2827	259	1	47	47	NUM
taxlaw-2827	259	2	for	for	ADP
taxlaw-2827	259	3	example	example	NOUN
taxlaw-2827	259	4	,	,	PUNCT
taxlaw-2827	259	5	no	no	DET
taxlaw-2827	259	6	democratic	democratic	ADJ
taxlaw-2827	259	7	state	state	NOUN
taxlaw-2827	259	8	allows	allow	VERB
taxlaw-2827	259	9	vote	vote	NOUN
taxlaw-2827	259	10	buying	buying	NOUN
taxlaw-2827	259	11	or	or	CCONJ
taxlaw-2827	259	12	proxy	proxy	NOUN
taxlaw-2827	259	13	voting	voting	NOUN
taxlaw-2827	259	14	.	.	PUNCT
taxlaw-2827	260	1	48	48	NUM
taxlaw-2827	260	2	joshua	joshua	PROPN
taxlaw-2827	260	3	cohen	cohen	PROPN
taxlaw-2827	260	4	,	,	PUNCT
taxlaw-2827	260	5	deliberation	deliberation	NOUN
taxlaw-2827	260	6	and	and	CCONJ
taxlaw-2827	260	7	democratic	democratic	ADJ
taxlaw-2827	260	8	legitimacy	legitimacy	NOUN
taxlaw-2827	260	9	,	,	PUNCT
taxlaw-2827	260	10	in	in	ADP
taxlaw-2827	260	11	deliberative	deliberative	ADJ
taxlaw-2827	260	12	democracy	democracy	NOUN
taxlaw-2827	260	13	:	:	PUNCT
taxlaw-2827	260	14	essays	essay	NOUN
taxlaw-2827	260	15	on	on	ADP
taxlaw-2827	260	16	reason	reason	NOUN
taxlaw-2827	260	17	and	and	CCONJ
taxlaw-2827	260	18	politics	politic	NOUN
taxlaw-2827	260	19	72	72	NUM
taxlaw-2827	260	20	(	(	PUNCT
taxlaw-2827	260	21	james	james	PROPN
taxlaw-2827	260	22	bohman	bohman	PROPN
taxlaw-2827	260	23	&	&	CCONJ
taxlaw-2827	260	24	william	william	PROPN
taxlaw-2827	260	25	rehg	rehg	PROPN
taxlaw-2827	260	26	eds	eds	PROPN
taxlaw-2827	260	27	.	.	PROPN
taxlaw-2827	260	28	,	,	PUNCT
taxlaw-2827	260	29	1997	1997	NUM
taxlaw-2827	260	30	)	)	PUNCT
taxlaw-2827	260	31	.	.	PUNCT
taxlaw-2827	261	1	49	49	NUM
taxlaw-2827	261	2	for	for	ADP
taxlaw-2827	261	3	more	more	ADJ
taxlaw-2827	261	4	on	on	ADP
taxlaw-2827	261	5	this	this	DET
taxlaw-2827	261	6	point	point	NOUN
taxlaw-2827	261	7	,	,	PUNCT
taxlaw-2827	261	8	see	see	VERB
taxlaw-2827	261	9	infra	infra	NOUN
taxlaw-2827	261	10	note	note	VERB
taxlaw-2827	261	11	99	99	NUM
taxlaw-2827	261	12	.	.	NOUN
taxlaw-2827	261	13	50	50	NUM
taxlaw-2827	261	14	stanley	stanley	NOUN
taxlaw-2827	261	15	deetz	deetz	VERB
taxlaw-2827	261	16	,	,	PUNCT
taxlaw-2827	261	17	corporate	corporate	ADJ
taxlaw-2827	261	18	governance	governance	NOUN
taxlaw-2827	261	19	,	,	PUNCT
taxlaw-2827	261	20	corporate	corporate	ADJ
taxlaw-2827	261	21	social	social	ADJ
taxlaw-2827	261	22	responsibility	responsibility	NOUN
taxlaw-2827	261	23	and	and	CCONJ
taxlaw-2827	261	24	communication	communication	NOUN
taxlaw-2827	261	25	,	,	PUNCT
taxlaw-2827	261	26	in	in	ADP
taxlaw-2827	261	27	the	the	DET
taxlaw-2827	261	28	debate	debate	NOUN
taxlaw-2827	261	29	over	over	ADP
taxlaw-2827	261	30	corporate	corporate	ADJ
taxlaw-2827	261	31	social	social	ADJ
taxlaw-2827	261	32	responsibility	responsibility	NOUN
taxlaw-2827	261	33	267	267	NUM
taxlaw-2827	261	34	,	,	PUNCT
taxlaw-2827	261	35	267	267	NUM
taxlaw-2827	261	36	;	;	PUNCT
taxlaw-2827	261	37	elhauge	elhauge	ADJ
taxlaw-2827	261	38	,	,	PUNCT
taxlaw-2827	261	39	supra	supra	NOUN
taxlaw-2827	261	40	note	note	NOUN
taxlaw-2827	261	41	11	11	NUM
taxlaw-2827	261	42	,	,	PUNCT
taxlaw-2827	261	43	at	at	ADP
taxlaw-2827	261	44	756–76	756–76	NUM
taxlaw-2827	261	45	.	.	PUNCT
taxlaw-2827	262	1	51	51	NUM
taxlaw-2827	262	2	deetz	deetz	NOUN
taxlaw-2827	262	3	,	,	PUNCT
taxlaw-2827	262	4	supra	supra	PROPN
taxlaw-2827	262	5	note	note	VERB
taxlaw-2827	262	6	50	50	NUM
taxlaw-2827	262	7	at	at	ADP
taxlaw-2827	262	8	267	267	NUM
taxlaw-2827	262	9	.	.	PUNCT
taxlaw-2827	263	1	52	52	NUM
taxlaw-2827	263	2	andreas	andreas	PROPN
taxlaw-2827	263	3	georg	georg	PROPN
taxlaw-2827	263	4	scherer	scherer	PROPN
taxlaw-2827	263	5	&	&	CCONJ
taxlaw-2827	263	6	guido	guido	PROPN
taxlaw-2827	263	7	palazzo	palazzo	PROPN
taxlaw-2827	263	8	,	,	PUNCT
taxlaw-2827	263	9	globalization	globalization	NOUN
taxlaw-2827	263	10	and	and	CCONJ
taxlaw-2827	263	11	corporate	corporate	ADJ
taxlaw-2827	263	12	social	social	ADJ
taxlaw-2827	263	13	responsibility	responsibility	NOUN
taxlaw-2827	263	14	,	,	PUNCT
taxlaw-2827	263	15	in	in	ADP
taxlaw-2827	263	16	oxford	oxford	PROPN
taxlaw-2827	263	17	handbook	handbook	NOUN
taxlaw-2827	263	18	414	414	NUM
taxlaw-2827	263	19	.	.	PUNCT
taxlaw-2827	264	1	53	53	NUM
taxlaw-2827	264	2	there	there	PRON
taxlaw-2827	264	3	is	be	VERB
taxlaw-2827	264	4	a	a	DET
taxlaw-2827	264	5	significant	significant	ADJ
taxlaw-2827	264	6	amount	amount	NOUN
taxlaw-2827	264	7	of	of	ADP
taxlaw-2827	264	8	empirical	empirical	ADJ
taxlaw-2827	264	9	and	and	CCONJ
taxlaw-2827	264	10	theoretical	theoretical	ADJ
taxlaw-2827	264	11	economic	economic	ADJ
taxlaw-2827	264	12	research	research	NOUN
taxlaw-2827	264	13	that	that	PRON
taxlaw-2827	264	14	reveals	reveal	VERB
taxlaw-2827	264	15	and	and	CCONJ
taxlaw-2827	264	16	explains	explain	VERB
taxlaw-2827	264	17	why	why	SCONJ
taxlaw-2827	264	18	mnes	mne	NOUN
taxlaw-2827	264	19	’	'	PUNCT
taxlaw-2827	264	20	foreign	foreign	ADJ
taxlaw-2827	264	21	investments	investment	NOUN
taxlaw-2827	264	22	are	be	AUX
taxlaw-2827	264	23	mobile	mobile	ADJ
taxlaw-2827	264	24	and	and	CCONJ
taxlaw-2827	264	25	tax	tax	NOUN
taxlaw-2827	264	26	sensitive	sensitive	ADJ
taxlaw-2827	264	27	.	.	PUNCT
taxlaw-2827	265	1	see	see	VERB
taxlaw-2827	265	2	generally	generally	ADV
taxlaw-2827	265	3	joseph	joseph	PROPN
taxlaw-2827	265	4	e.	e.	PROPN
taxlaw-2827	265	5	stiglitz	stiglitz	PROPN
taxlaw-2827	265	6	,	,	PUNCT
taxlaw-2827	265	7	making	make	VERB
taxlaw-2827	265	8	globalization	globalization	NOUN
taxlaw-2827	265	9	work	work	NOUN
taxlaw-2827	265	10	188	188	NUM
taxlaw-2827	265	11	(	(	PUNCT
taxlaw-2827	265	12	2006	2006	NUM
taxlaw-2827	265	13	)	)	PUNCT
taxlaw-2827	265	14	;	;	PUNCT
taxlaw-2827	265	15	kimberly	kimberly	PROPN
taxlaw-2827	265	16	a.	a.	PROPN
taxlaw-2827	265	17	clausing	clausing	PROPN
taxlaw-2827	265	18	,	,	PUNCT
taxlaw-2827	265	19	multinational	multinational	ADJ
taxlaw-2827	265	20	firm	firm	ADJ
taxlaw-2827	265	21	tax	tax	NOUN
taxlaw-2827	265	22	avoidance	avoidance	NOUN
taxlaw-2827	265	23	and	and	CCONJ
taxlaw-2827	265	24	tax	tax	NOUN
taxlaw-2827	265	25	policy	policy	NOUN
taxlaw-2827	265	26	,	,	PUNCT
taxlaw-2827	265	27	62	62	NUM
taxlaw-2827	265	28	nat'l	nat'l	NOUN
taxlaw-2827	265	29	tax	tax	NOUN
taxlaw-2827	265	30	j.	j.	PROPN
taxlaw-2827	265	31	703	703	NUM
taxlaw-2827	265	32	,	,	PUNCT
taxlaw-2827	265	33	705	705	NUM
taxlaw-2827	265	34	(	(	PUNCT
taxlaw-2827	265	35	2009	2009	NUM
taxlaw-2827	265	36	)	)	PUNCT
taxlaw-2827	265	37	;	;	PUNCT
taxlaw-2827	265	38	harry	harry	PROPN
taxlaw-2827	265	39	grubert	grubert	PROPN
taxlaw-2827	265	40	&	&	CCONJ
taxlaw-2827	265	41	john	john	PROPN
taxlaw-2827	265	42	mutti	mutti	PROPN
taxlaw-2827	265	43	,	,	PUNCT
taxlaw-2827	265	44	do	do	VERB
taxlaw-2827	265	45	taxes	taxis	NOUN
taxlaw-2827	265	46	influence	influence	NOUN
taxlaw-2827	265	47	where	where	SCONJ
taxlaw-2827	265	48	u.s	u.s	PROPN
taxlaw-2827	265	49	.	.	PROPN
taxlaw-2827	265	50	corporations	corporation	NOUN
taxlaw-2827	265	51	invest	invest	VERB
taxlaw-2827	265	52	?	?	PUNCT
taxlaw-2827	265	53	,	,	PUNCT
taxlaw-2827	265	54	53	53	NUM
taxlaw-2827	265	55	nat’l	nat’l	NOUN
taxlaw-2827	265	56	tax	tax	PROPN
taxlaw-2827	265	57	j.	j.	PROPN
taxlaw-2827	265	58	825	825	PROPN
taxlaw-2827	265	59	,	,	PUNCT
taxlaw-2827	265	60	825	825	NUM
taxlaw-2827	265	61	(	(	PUNCT
taxlaw-2827	265	62	2000	2000	NUM
taxlaw-2827	265	63	)	)	PUNCT
taxlaw-2827	265	64	;	;	PUNCT
taxlaw-2827	265	65	gaëtan	gaëtan	ADJ
taxlaw-2827	265	66	nicodème	nicodème	NOUN
taxlaw-2827	265	67	,	,	PUNCT
taxlaw-2827	265	68	on	on	ADP
taxlaw-2827	265	69	recent	recent	ADJ
taxlaw-2827	265	70	developments	development	NOUN
taxlaw-2827	265	71	in	in	ADP
taxlaw-2827	265	72	fighting	fight	VERB
taxlaw-2827	265	73	harmful	harmful	ADJ
taxlaw-2827	265	74	tax	tax	NOUN
taxlaw-2827	265	75	practices	practice	NOUN
taxlaw-2827	265	76	,	,	PUNCT
taxlaw-2827	265	77	62	62	NUM
taxlaw-2827	265	78	nat’l	nat’l	NOUN
taxlaw-2827	265	79	tax	tax	NOUN
taxlaw-2827	265	80	j.	j.	PROPN
taxlaw-2827	265	81	756	756	PROPN
taxlaw-2827	265	82	,	,	PUNCT
taxlaw-2827	265	83	756	756	NUM
taxlaw-2827	265	84	(	(	PUNCT
taxlaw-2827	265	85	2009	2009	NUM
taxlaw-2827	265	86	)	)	PUNCT
taxlaw-2827	265	87	;	;	PUNCT
taxlaw-2827	265	88	alan	alan	PROPN
taxlaw-2827	265	89	j.	j.	PROPN
taxlaw-2827	265	90	auerbach	auerbach	PROPN
taxlaw-2827	265	91	et	et	PROPN
taxlaw-2827	265	92	al	al	PROPN
taxlaw-2827	265	93	.	.	PROPN
taxlaw-2827	265	94	,	,	PUNCT
taxlaw-2827	265	95	taxing	tax	VERB
taxlaw-2827	265	96	corporate	corporate	ADJ
taxlaw-2827	265	97	income	income	NOUN
taxlaw-2827	265	98	22	22	NUM
taxlaw-2827	265	99	(	(	PUNCT
taxlaw-2827	265	100	nat'l	nat'l	PROPN
taxlaw-2827	265	101	bureau	bureau	PROPN
taxlaw-2827	265	102	of	of	ADP
taxlaw-2827	265	103	econ	econ	PROPN
taxlaw-2827	265	104	.	.	PUNCT
taxlaw-2827	266	1	research	research	PROPN
taxlaw-2827	266	2	,	,	PUNCT
taxlaw-2827	266	3	working	work	VERB
taxlaw-2827	266	4	paper	paper	NOUN
taxlaw-2827	266	5	no	no	NOUN
taxlaw-2827	266	6	.	.	PROPN
taxlaw-2827	266	7	14494	14494	NUM
taxlaw-2827	266	8	,	,	PUNCT
taxlaw-2827	266	9	2008	2008	NUM
taxlaw-2827	266	10	)	)	PUNCT
taxlaw-2827	266	11	,	,	PUNCT
taxlaw-2827	266	12	available	available	ADJ
taxlaw-2827	266	13	at	at	ADP
taxlaw-2827	266	14	http://www.nber.org/papers/w14494.pdf	http://www.nber.org/papers/w14494.pdf	ADJ
taxlaw-2827	266	15	.	.	PUNCT
taxlaw-2827	267	1	54	54	NUM
taxlaw-2827	267	2	they	they	PRON
taxlaw-2827	267	3	achieve	achieve	VERB
taxlaw-2827	267	4	these	these	DET
taxlaw-2827	267	5	tax	tax	NOUN
taxlaw-2827	267	6	reduction	reduction	NOUN
taxlaw-2827	267	7	opportunities	opportunity	NOUN
taxlaw-2827	267	8	primarily	primarily	ADV
taxlaw-2827	267	9	,	,	PUNCT
taxlaw-2827	267	10	though	though	SCONJ
taxlaw-2827	267	11	not	not	PART
taxlaw-2827	267	12	exclusively	exclusively	ADV
taxlaw-2827	267	13	,	,	PUNCT
taxlaw-2827	267	14	by	by	ADP
taxlaw-2827	267	15	engaging	engage	VERB
taxlaw-2827	267	16	in	in	ADP
taxlaw-2827	267	17	tax	tax	NOUN
taxlaw-2827	267	18	planning	planning	NOUN
taxlaw-2827	267	19	transactions	transaction	NOUN
taxlaw-2827	267	20	structured	structure	VERB
taxlaw-2827	267	21	to	to	PART
taxlaw-2827	267	22	shelter	shelter	VERB
taxlaw-2827	267	23	profits	profit	NOUN
taxlaw-2827	267	24	in	in	ADP
taxlaw-2827	267	25	subsidiaries	subsidiary	NOUN
taxlaw-2827	267	26	within	within	ADP
taxlaw-2827	267	27	the	the	DET
taxlaw-2827	267	28	mne	mne	PROPN
taxlaw-2827	267	29	groups	group	NOUN
taxlaw-2827	267	30	located	locate	VERB
taxlaw-2827	267	31	in	in	ADP
taxlaw-2827	267	32	lowtax	lowtax	NOUN
taxlaw-2827	267	33	jurisdictions	jurisdiction	NOUN
taxlaw-2827	267	34	.	.	PUNCT
taxlaw-2827	268	1	see	see	VERB
taxlaw-2827	268	2	generally	generally	ADV
taxlaw-2827	268	3	edward	edward	PROPN
taxlaw-2827	268	4	d.	d.	PROPN
taxlaw-2827	268	5	kleinbard	kleinbard	PROPN
taxlaw-2827	268	6	,	,	PUNCT
taxlaw-2827	268	7	stateless	stateless	NOUN
taxlaw-2827	268	8	income	income	NOUN
taxlaw-2827	268	9	,	,	PUNCT
taxlaw-2827	268	10	11	11	NUM
taxlaw-2827	268	11	fla	fla	NOUN
taxlaw-2827	268	12	.	.	PUNCT
taxlaw-2827	269	1	tax	tax	PROPN
taxlaw-2827	269	2	rev	rev	PROPN
taxlaw-2827	269	3	.	.	PROPN
taxlaw-2827	270	1	699	699	NUM
taxlaw-2827	270	2	(	(	PUNCT
taxlaw-2827	270	3	2011	2011	NUM
taxlaw-2827	270	4	)	)	PUNCT
taxlaw-2827	271	1	(	(	PUNCT
taxlaw-2827	271	2	reviewing	review	VERB
taxlaw-2827	271	3	the	the	DET
taxlaw-2827	271	4	different	different	ADJ
taxlaw-2827	271	5	mechanisms	mechanism	NOUN
taxlaw-2827	271	6	through	through	ADP
taxlaw-2827	271	7	which	which	PRON
taxlaw-2827	271	8	mnes	mne	NOUN
taxlaw-2827	271	9	achieve	achieve	VERB
taxlaw-2827	271	10	this	this	DET
taxlaw-2827	271	11	form	form	NOUN
taxlaw-2827	271	12	of	of	ADP
taxlaw-2827	271	13	tax	tax	NOUN
taxlaw-2827	271	14	reduction	reduction	NOUN
taxlaw-2827	271	15	)	)	PUNCT
taxlaw-2827	271	16	.	.	PUNCT
taxlaw-2827	272	1	98	98	NUM
taxlaw-2827	272	2	columbia	columbia	PROPN
taxlaw-2827	272	3	journal	journal	PROPN
taxlaw-2827	272	4	of	of	ADP
taxlaw-2827	272	5	tax	tax	NOUN
taxlaw-2827	272	6	law	law	NOUN
taxlaw-2827	272	7	[	[	X
taxlaw-2827	272	8	vol.6:86	vol.6:86	NOUN
taxlaw-2827	272	9	is	be	AUX
taxlaw-2827	272	10	the	the	DET
taxlaw-2827	272	11	most	most	ADV
taxlaw-2827	272	12	important	important	ADJ
taxlaw-2827	272	13	factor	factor	NOUN
taxlaw-2827	272	14	in	in	ADP
taxlaw-2827	272	15	determining	determine	VERB
taxlaw-2827	272	16	mnes	mne	NOUN
taxlaw-2827	272	17	’	'	PUNCT
taxlaw-2827	272	18	worldwide	worldwide	ADJ
taxlaw-2827	272	19	tax	tax	NOUN
taxlaw-2827	272	20	exposure	exposure	NOUN
taxlaw-2827	272	21	.	.	PUNCT
taxlaw-2827	273	1	55	55	NUM
taxlaw-2827	273	2	this	this	DET
taxlaw-2827	273	3	system	system	NOUN
taxlaw-2827	273	4	creates	create	VERB
taxlaw-2827	273	5	a	a	DET
taxlaw-2827	273	6	clear	clear	ADJ
taxlaw-2827	273	7	incentive	incentive	NOUN
taxlaw-2827	273	8	for	for	SCONJ
taxlaw-2827	273	9	mnes	mne	NOUN
taxlaw-2827	273	10	to	to	PART
taxlaw-2827	273	11	engage	engage	VERB
taxlaw-2827	273	12	in	in	ADP
taxlaw-2827	273	13	investment	investment	NOUN
taxlaw-2827	273	14	-	-	PUNCT
taxlaw-2827	273	15	shifting	shift	VERB
taxlaw-2827	273	16	and	and	CCONJ
taxlaw-2827	273	17	incomeshifting	incomeshifte	VERB
taxlaw-2827	273	18	behaviors	behavior	NOUN
taxlaw-2827	273	19	and	and	CCONJ
taxlaw-2827	273	20	further	far	ADV
taxlaw-2827	273	21	motivates	motivate	VERB
taxlaw-2827	273	22	countries	country	NOUN
taxlaw-2827	273	23	to	to	PART
taxlaw-2827	273	24	respond	respond	VERB
taxlaw-2827	273	25	to	to	ADP
taxlaw-2827	273	26	this	this	DET
taxlaw-2827	273	27	demand	demand	NOUN
taxlaw-2827	273	28	.	.	PUNCT
taxlaw-2827	274	1	56	56	NUM
taxlaw-2827	274	2	because	because	SCONJ
taxlaw-2827	274	3	the	the	DET
taxlaw-2827	274	4	tax	tax	NOUN
taxlaw-2827	274	5	competition	competition	NOUN
taxlaw-2827	274	6	dynamics	dynamic	NOUN
taxlaw-2827	274	7	for	for	ADP
taxlaw-2827	274	8	both	both	DET
taxlaw-2827	274	9	investments	investment	NOUN
taxlaw-2827	274	10	and	and	CCONJ
taxlaw-2827	274	11	profits	profit	NOUN
taxlaw-2827	274	12	operate	operate	VERB
taxlaw-2827	274	13	simultaneously	simultaneously	ADV
taxlaw-2827	274	14	and	and	CCONJ
taxlaw-2827	274	15	in	in	ADP
taxlaw-2827	274	16	an	an	DET
taxlaw-2827	274	17	interrelated	interrelated	ADJ
taxlaw-2827	274	18	manner	manner	NOUN
taxlaw-2827	274	19	,	,	PUNCT
taxlaw-2827	274	20	it	it	PRON
taxlaw-2827	274	21	is	be	AUX
taxlaw-2827	274	22	difficult	difficult	ADJ
taxlaw-2827	274	23	to	to	PART
taxlaw-2827	274	24	distinguish	distinguish	VERB
taxlaw-2827	274	25	between	between	ADP
taxlaw-2827	274	26	them	they	PRON
taxlaw-2827	274	27	.	.	PUNCT
taxlaw-2827	275	1	57	57	NUM
taxlaw-2827	275	2	mnes	mne	NOUN
taxlaw-2827	275	3	therefore	therefore	ADV
taxlaw-2827	275	4	are	be	AUX
taxlaw-2827	275	5	thought	think	VERB
taxlaw-2827	275	6	to	to	PART
taxlaw-2827	275	7	have	have	VERB
taxlaw-2827	275	8	considerable	considerable	ADJ
taxlaw-2827	275	9	influence	influence	NOUN
taxlaw-2827	275	10	on	on	ADP
taxlaw-2827	275	11	governments	government	NOUN
taxlaw-2827	275	12	’	’	PART
taxlaw-2827	275	13	tax	tax	NOUN
taxlaw-2827	275	14	policy	policy	NOUN
taxlaw-2827	275	15	decisions	decision	NOUN
taxlaw-2827	275	16	,	,	PUNCT
taxlaw-2827	275	17	which	which	PRON
taxlaw-2827	275	18	impact	impact	VERB
taxlaw-2827	275	19	their	their	PRON
taxlaw-2827	275	20	effective	effective	ADJ
taxlaw-2827	275	21	and	and	CCONJ
taxlaw-2827	275	22	marginal	marginal	ADJ
taxlaw-2827	275	23	tax	tax	NOUN
taxlaw-2827	275	24	rates	rate	NOUN
taxlaw-2827	275	25	.	.	PUNCT
taxlaw-2827	276	1	58	58	NUM
taxlaw-2827	276	2	second	second	ADJ
taxlaw-2827	276	3	,	,	PUNCT
taxlaw-2827	276	4	the	the	DET
taxlaw-2827	276	5	growing	grow	VERB
taxlaw-2827	276	6	market	market	NOUN
taxlaw-2827	276	7	share	share	NOUN
taxlaw-2827	276	8	of	of	ADP
taxlaw-2827	276	9	corporate	corporate	ADJ
taxlaw-2827	276	10	entities	entity	NOUN
taxlaw-2827	276	11	(	(	PUNCT
taxlaw-2827	276	12	especially	especially	ADV
taxlaw-2827	276	13	mnes	mne	NOUN
taxlaw-2827	276	14	)	)	PUNCT
taxlaw-2827	276	15	in	in	ADP
taxlaw-2827	276	16	the	the	DET
taxlaw-2827	276	17	global	global	ADJ
taxlaw-2827	276	18	economy	economy	NOUN
taxlaw-2827	276	19	suggests	suggest	VERB
taxlaw-2827	276	20	that	that	SCONJ
taxlaw-2827	276	21	they	they	PRON
taxlaw-2827	276	22	are	be	AUX
taxlaw-2827	276	23	important	important	ADJ
taxlaw-2827	276	24	contributors	contributor	NOUN
taxlaw-2827	276	25	to	to	ADP
taxlaw-2827	276	26	the	the	DET
taxlaw-2827	276	27	current	current	ADJ
taxlaw-2827	276	28	problems	problem	NOUN
taxlaw-2827	276	29	,	,	PUNCT
taxlaw-2827	276	30	an	an	DET
taxlaw-2827	276	31	idea	idea	NOUN
taxlaw-2827	276	32	supported	support	VERB
taxlaw-2827	276	33	by	by	ADP
taxlaw-2827	276	34	the	the	DET
taxlaw-2827	276	35	widely	widely	ADV
taxlaw-2827	276	36	regarded	regard	VERB
taxlaw-2827	276	37	notion	notion	NOUN
taxlaw-2827	276	38	that	that	SCONJ
taxlaw-2827	276	39	mnes	mne	NOUN
taxlaw-2827	276	40	have	have	AUX
taxlaw-2827	276	41	a	a	DET
taxlaw-2827	276	42	uniquely	uniquely	ADV
taxlaw-2827	276	43	strong	strong	ADJ
taxlaw-2827	276	44	influence	influence	NOUN
taxlaw-2827	276	45	over	over	ADP
taxlaw-2827	276	46	the	the	DET
taxlaw-2827	276	47	global	global	ADJ
taxlaw-2827	276	48	economy.59	economy.59	PROPN
taxlaw-2827	276	49	if	if	SCONJ
taxlaw-2827	276	50	policymakers	policymaker	NOUN
taxlaw-2827	276	51	manage	manage	VERB
taxlaw-2827	276	52	to	to	PART
taxlaw-2827	276	53	reduce	reduce	VERB
taxlaw-2827	276	54	some	some	PRON
taxlaw-2827	276	55	of	of	ADP
taxlaw-2827	276	56	the	the	DET
taxlaw-2827	276	57	negative	negative	ADJ
taxlaw-2827	276	58	political	political	ADJ
taxlaw-2827	276	59	externalities	externality	NOUN
taxlaw-2827	276	60	associated	associate	VERB
taxlaw-2827	276	61	with	with	ADP
taxlaw-2827	276	62	investments	investment	NOUN
taxlaw-2827	276	63	in	in	ADP
taxlaw-2827	276	64	mnes	mne	NOUN
taxlaw-2827	276	65	,	,	PUNCT
taxlaw-2827	276	66	this	this	PRON
taxlaw-2827	276	67	could	could	AUX
taxlaw-2827	276	68	have	have	VERB
taxlaw-2827	276	69	a	a	DET
taxlaw-2827	276	70	meaningful	meaningful	ADJ
taxlaw-2827	276	71	impact	impact	NOUN
taxlaw-2827	276	72	on	on	ADP
taxlaw-2827	276	73	a	a	DET
taxlaw-2827	276	74	range	range	NOUN
taxlaw-2827	276	75	of	of	ADP
taxlaw-2827	276	76	public	public	ADJ
taxlaw-2827	276	77	policy	policy	NOUN
taxlaw-2827	276	78	issues	issue	NOUN
taxlaw-2827	276	79	.	.	PUNCT
taxlaw-2827	277	1	60	60	NUM
taxlaw-2827	277	2	for	for	ADP
taxlaw-2827	277	3	example	example	NOUN
taxlaw-2827	277	4	,	,	PUNCT
taxlaw-2827	277	5	it	it	PRON
taxlaw-2827	277	6	has	have	AUX
taxlaw-2827	277	7	been	be	AUX
taxlaw-2827	277	8	argued	argue	VERB
taxlaw-2827	277	9	55	55	NUM
taxlaw-2827	277	10	this	this	PRON
taxlaw-2827	277	11	means	mean	VERB
taxlaw-2827	277	12	that	that	SCONJ
taxlaw-2827	277	13	shifting	shift	VERB
taxlaw-2827	277	14	real	real	ADJ
taxlaw-2827	277	15	investments	investment	NOUN
taxlaw-2827	277	16	to	to	ADP
taxlaw-2827	277	17	low	low	ADJ
taxlaw-2827	277	18	-	-	PUNCT
taxlaw-2827	277	19	tax	tax	NOUN
taxlaw-2827	277	20	jurisdictions	jurisdiction	NOUN
taxlaw-2827	277	21	and	and	CCONJ
taxlaw-2827	277	22	shifting	shift	VERB
taxlaw-2827	277	23	reported	report	VERB
taxlaw-2827	277	24	profits	profit	NOUN
taxlaw-2827	277	25	to	to	ADP
taxlaw-2827	277	26	them	they	PRON
taxlaw-2827	277	27	are	be	AUX
taxlaw-2827	277	28	both	both	PRON
taxlaw-2827	277	29	legally	legally	ADV
taxlaw-2827	277	30	permissible	permissible	ADJ
taxlaw-2827	277	31	strategies	strategy	NOUN
taxlaw-2827	277	32	for	for	ADP
taxlaw-2827	277	33	increasing	increase	VERB
taxlaw-2827	277	34	mnes	mne	NOUN
taxlaw-2827	277	35	’	'	PUNCT
taxlaw-2827	277	36	profitability	profitability	NOUN
taxlaw-2827	277	37	.	.	PUNCT
taxlaw-2827	278	1	see	see	VERB
taxlaw-2827	278	2	clausing	clausing	NOUN
taxlaw-2827	278	3	,	,	PUNCT
taxlaw-2827	278	4	supra	supra	PROPN
taxlaw-2827	278	5	note	note	NOUN
taxlaw-2827	278	6	53	53	NUM
taxlaw-2827	278	7	,	,	PUNCT
taxlaw-2827	278	8	at	at	ADP
taxlaw-2827	278	9	705	705	NUM
taxlaw-2827	278	10	.	.	PUNCT
taxlaw-2827	279	1	56	56	NUM
taxlaw-2827	279	2	these	these	DET
taxlaw-2827	279	3	two	two	NUM
taxlaw-2827	279	4	tax	tax	NOUN
taxlaw-2827	279	5	competitions	competition	NOUN
taxlaw-2827	279	6	—	—	PUNCT
taxlaw-2827	279	7	for	for	ADP
taxlaw-2827	279	8	investment	investment	NOUN
taxlaw-2827	279	9	and	and	CCONJ
taxlaw-2827	279	10	for	for	ADP
taxlaw-2827	279	11	profit	profit	NOUN
taxlaw-2827	279	12	shifting	shifting	NOUN
taxlaw-2827	279	13	—	—	PUNCT
taxlaw-2827	279	14	intersect	intersect	ADJ
taxlaw-2827	279	15	at	at	ADP
taxlaw-2827	279	16	many	many	ADJ
taxlaw-2827	279	17	points	point	NOUN
taxlaw-2827	279	18	.	.	PUNCT
taxlaw-2827	280	1	whereas	whereas	SCONJ
taxlaw-2827	280	2	tax	tax	NOUN
taxlaw-2827	280	3	competition	competition	NOUN
taxlaw-2827	280	4	for	for	ADP
taxlaw-2827	280	5	capital	capital	NOUN
taxlaw-2827	280	6	investment	investment	NOUN
taxlaw-2827	280	7	reduces	reduce	VERB
taxlaw-2827	280	8	the	the	DET
taxlaw-2827	280	9	effective	effective	ADJ
taxlaw-2827	280	10	marginal	marginal	ADJ
taxlaw-2827	280	11	tax	tax	NOUN
taxlaw-2827	280	12	rate	rate	NOUN
taxlaw-2827	280	13	on	on	ADP
taxlaw-2827	280	14	new	new	ADJ
taxlaw-2827	280	15	investments	investment	NOUN
taxlaw-2827	280	16	,	,	PUNCT
taxlaw-2827	280	17	tax	tax	NOUN
taxlaw-2827	280	18	competition	competition	NOUN
taxlaw-2827	280	19	for	for	ADP
taxlaw-2827	280	20	profits	profit	NOUN
taxlaw-2827	280	21	reduces	reduce	VERB
taxlaw-2827	280	22	statutory	statutory	ADJ
taxlaw-2827	280	23	tax	tax	NOUN
taxlaw-2827	280	24	rates	rate	NOUN
taxlaw-2827	280	25	.	.	PUNCT
taxlaw-2827	281	1	see	see	VERB
taxlaw-2827	281	2	michael	michael	PROPN
taxlaw-2827	281	3	p.	p.	PROPN
taxlaw-2827	281	4	devereux	devereux	PROPN
taxlaw-2827	281	5	,	,	PUNCT
taxlaw-2827	281	6	ben	ben	PROPN
taxlaw-2827	281	7	lockwood	lockwood	PROPN
taxlaw-2827	281	8	&	&	CCONJ
taxlaw-2827	281	9	michela	michela	PROPN
taxlaw-2827	281	10	redoano	redoano	PROPN
taxlaw-2827	281	11	,	,	PUNCT
taxlaw-2827	281	12	do	do	AUX
taxlaw-2827	281	13	countries	country	NOUN
taxlaw-2827	281	14	compete	compete	VERB
taxlaw-2827	281	15	over	over	ADP
taxlaw-2827	281	16	corporate	corporate	ADJ
taxlaw-2827	281	17	tax	tax	NOUN
taxlaw-2827	281	18	rates	rate	NOUN
taxlaw-2827	281	19	?	?	PUNCT
taxlaw-2827	281	20	,	,	PUNCT
taxlaw-2827	281	21	92	92	NUM
taxlaw-2827	281	22	j.	j.	PROPN
taxlaw-2827	281	23	pub	pub	PROPN
taxlaw-2827	281	24	.	.	PUNCT
taxlaw-2827	282	1	econ	econ	PROPN
taxlaw-2827	282	2	.	.	PUNCT
taxlaw-2827	283	1	1210	1210	NUM
taxlaw-2827	283	2	,	,	PUNCT
taxlaw-2827	283	3	1212–13	1212–13	NUM
taxlaw-2827	283	4	,	,	PUNCT
taxlaw-2827	283	5	1231	1231	NUM
taxlaw-2827	283	6	(	(	PUNCT
taxlaw-2827	283	7	2007	2007	NUM
taxlaw-2827	283	8	)	)	PUNCT
taxlaw-2827	283	9	(	(	PUNCT
taxlaw-2827	283	10	developing	develop	VERB
taxlaw-2827	283	11	and	and	CCONJ
taxlaw-2827	283	12	testing	test	VERB
taxlaw-2827	283	13	a	a	DET
taxlaw-2827	283	14	model	model	NOUN
taxlaw-2827	283	15	for	for	ADP
taxlaw-2827	283	16	such	such	DET
taxlaw-2827	283	17	a	a	DET
taxlaw-2827	283	18	two	two	NUM
taxlaw-2827	283	19	-	-	PUNCT
taxlaw-2827	283	20	dimensional	dimensional	ADJ
taxlaw-2827	283	21	tax	tax	NOUN
taxlaw-2827	283	22	competition	competition	NOUN
taxlaw-2827	283	23	—	—	PUNCT
taxlaw-2827	283	24	finding	find	VERB
taxlaw-2827	283	25	that	that	SCONJ
taxlaw-2827	283	26	countries	country	NOUN
taxlaw-2827	283	27	simultaneously	simultaneously	ADV
taxlaw-2827	283	28	compete	compete	VERB
taxlaw-2827	283	29	across	across	ADP
taxlaw-2827	283	30	both	both	DET
taxlaw-2827	283	31	margins	margin	NOUN
taxlaw-2827	283	32	and	and	CCONJ
taxlaw-2827	283	33	that	that	SCONJ
taxlaw-2827	283	34	the	the	DET
taxlaw-2827	283	35	competition	competition	NOUN
taxlaw-2827	283	36	for	for	ADP
taxlaw-2827	283	37	lower	low	ADJ
taxlaw-2827	283	38	statutory	statutory	ADJ
taxlaw-2827	283	39	tax	tax	NOUN
taxlaw-2827	283	40	rates	rate	NOUN
taxlaw-2827	283	41	is	be	AUX
taxlaw-2827	283	42	best	well	ADV
taxlaw-2827	283	43	explained	explain	VERB
taxlaw-2827	283	44	in	in	ADP
taxlaw-2827	283	45	terms	term	NOUN
taxlaw-2827	283	46	of	of	ADP
taxlaw-2827	283	47	competition	competition	NOUN
taxlaw-2827	283	48	over	over	ADP
taxlaw-2827	283	49	mobile	mobile	ADJ
taxlaw-2827	283	50	profits	profit	NOUN
taxlaw-2827	283	51	)	)	PUNCT
taxlaw-2827	283	52	;	;	PUNCT
taxlaw-2827	283	53	michelle	michelle	PROPN
taxlaw-2827	283	54	hanlon	hanlon	PROPN
taxlaw-2827	283	55	&	&	CCONJ
taxlaw-2827	283	56	shane	shane	PROPN
taxlaw-2827	283	57	heitzman	heitzman	PROPN
taxlaw-2827	283	58	,	,	PUNCT
taxlaw-2827	283	59	a	a	DET
taxlaw-2827	283	60	review	review	NOUN
taxlaw-2827	283	61	of	of	ADP
taxlaw-2827	283	62	tax	tax	NOUN
taxlaw-2827	283	63	research	research	NOUN
taxlaw-2827	283	64	38	38	NUM
taxlaw-2827	283	65	(	(	PUNCT
taxlaw-2827	283	66	july	july	PROPN
taxlaw-2827	283	67	25	25	NUM
taxlaw-2827	283	68	,	,	PUNCT
taxlaw-2827	283	69	2010	2010	NUM
taxlaw-2827	283	70	)	)	PUNCT
taxlaw-2827	283	71	(	(	PUNCT
taxlaw-2827	283	72	unpublished	unpublished	ADJ
taxlaw-2827	283	73	manuscript	manuscript	NOUN
taxlaw-2827	283	74	)	)	PUNCT
taxlaw-2827	283	75	,	,	PUNCT
taxlaw-2827	283	76	available	available	ADJ
taxlaw-2827	283	77	at	at	ADP
taxlaw-2827	283	78	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561	PROPN
taxlaw-2827	283	79	(	(	PUNCT
taxlaw-2827	283	80	stating	state	VERB
taxlaw-2827	283	81	that	that	SCONJ
taxlaw-2827	283	82	there	there	PRON
taxlaw-2827	283	83	is	be	VERB
taxlaw-2827	283	84	significant	significant	ADJ
taxlaw-2827	283	85	evidence	evidence	NOUN
taxlaw-2827	283	86	that	that	SCONJ
taxlaw-2827	283	87	differences	difference	NOUN
taxlaw-2827	283	88	in	in	ADP
taxlaw-2827	283	89	corporate	corporate	ADJ
taxlaw-2827	283	90	tax	tax	NOUN
taxlaw-2827	283	91	rates	rate	NOUN
taxlaw-2827	283	92	affect	affect	VERB
taxlaw-2827	283	93	firms	firm	NOUN
taxlaw-2827	283	94	’	’	PART
taxlaw-2827	283	95	pricing	pricing	NOUN
taxlaw-2827	283	96	decisions	decision	NOUN
taxlaw-2827	283	97	)	)	PUNCT
taxlaw-2827	283	98	.	.	PUNCT
taxlaw-2827	284	1	57	57	NUM
taxlaw-2827	284	2	clausing	clausing	NOUN
taxlaw-2827	284	3	,	,	PUNCT
taxlaw-2827	284	4	supra	supra	PROPN
taxlaw-2827	284	5	note	note	NOUN
taxlaw-2827	284	6	53	53	NUM
taxlaw-2827	284	7	,	,	PUNCT
taxlaw-2827	284	8	at	at	ADP
taxlaw-2827	284	9	717	717	NUM
taxlaw-2827	284	10	;	;	PUNCT
taxlaw-2827	284	11	peter	peter	PROPN
taxlaw-2827	284	12	r.	r.	PROPN
taxlaw-2827	284	13	merrill	merrill	PROPN
taxlaw-2827	284	14	,	,	PUNCT
taxlaw-2827	284	15	corporate	corporate	ADJ
taxlaw-2827	284	16	tax	tax	NOUN
taxlaw-2827	284	17	policy	policy	NOUN
taxlaw-2827	284	18	for	for	ADP
taxlaw-2827	284	19	the	the	DET
taxlaw-2827	284	20	21st	21st	ADJ
taxlaw-2827	284	21	century	century	NOUN
taxlaw-2827	284	22	,	,	PUNCT
taxlaw-2827	284	23	63	63	NUM
taxlaw-2827	284	24	nat'l	nat'l	PROPN
taxlaw-2827	284	25	tax	tax	NOUN
taxlaw-2827	284	26	j.	j.	PROPN
taxlaw-2827	284	27	623	623	NUM
taxlaw-2827	284	28	,	,	PUNCT
taxlaw-2827	284	29	630–31	630–31	PROPN
taxlaw-2827	284	30	(	(	PUNCT
taxlaw-2827	284	31	2010	2010	NUM
taxlaw-2827	284	32	)	)	PUNCT
taxlaw-2827	284	33	(	(	PUNCT
taxlaw-2827	284	34	suggesting	suggest	VERB
taxlaw-2827	284	35	that	that	SCONJ
taxlaw-2827	284	36	the	the	DET
taxlaw-2827	284	37	high	high	ADJ
taxlaw-2827	284	38	corporate	corporate	ADJ
taxlaw-2827	284	39	tax	tax	NOUN
taxlaw-2827	284	40	rates	rate	NOUN
taxlaw-2827	284	41	in	in	ADP
taxlaw-2827	284	42	the	the	DET
taxlaw-2827	284	43	united	united	PROPN
taxlaw-2827	284	44	states	states	PROPN
taxlaw-2827	284	45	make	make	VERB
taxlaw-2827	284	46	it	it	PRON
taxlaw-2827	284	47	difficult	difficult	ADJ
taxlaw-2827	284	48	to	to	PART
taxlaw-2827	284	49	attract	attract	VERB
taxlaw-2827	284	50	investment	investment	NOUN
taxlaw-2827	284	51	and	and	CCONJ
taxlaw-2827	284	52	to	to	PART
taxlaw-2827	284	53	prevent	prevent	VERB
taxlaw-2827	284	54	profit	profit	NOUN
taxlaw-2827	284	55	-	-	PUNCT
taxlaw-2827	284	56	shifting	shifting	NOUN
taxlaw-2827	284	57	)	)	PUNCT
taxlaw-2827	284	58	;	;	PUNCT
taxlaw-2827	284	59	michael	michael	PROPN
taxlaw-2827	284	60	overesch	overesch	PROPN
taxlaw-2827	284	61	,	,	PUNCT
taxlaw-2827	284	62	the	the	DET
taxlaw-2827	284	63	effects	effect	NOUN
taxlaw-2827	284	64	of	of	ADP
taxlaw-2827	284	65	multinationals	multinational	NOUN
taxlaw-2827	284	66	’	'	PUNCT
taxlaw-2827	284	67	profit	profit	NOUN
taxlaw-2827	284	68	shifting	shift	VERB
taxlaw-2827	284	69	activities	activity	NOUN
taxlaw-2827	284	70	on	on	ADP
taxlaw-2827	284	71	real	real	ADJ
taxlaw-2827	284	72	investments	investment	NOUN
taxlaw-2827	284	73	,	,	PUNCT
taxlaw-2827	284	74	62	62	NUM
taxlaw-2827	284	75	nat'l	nat'l	NOUN
taxlaw-2827	284	76	tax	tax	NOUN
taxlaw-2827	284	77	j.	j.	PROPN
taxlaw-2827	284	78	5	5	PROPN
taxlaw-2827	284	79	,	,	PUNCT
taxlaw-2827	284	80	5	5	NUM
taxlaw-2827	284	81	(	(	PUNCT
taxlaw-2827	284	82	2009	2009	NUM
taxlaw-2827	284	83	)	)	PUNCT
taxlaw-2827	284	84	;	;	PUNCT
taxlaw-2827	284	85	joel	joel	PROPN
taxlaw-2827	284	86	slemrod	slemrod	PROPN
taxlaw-2827	284	87	,	,	PUNCT
taxlaw-2827	284	88	location	location	NOUN
taxlaw-2827	284	89	,	,	PUNCT
taxlaw-2827	284	90	(	(	PUNCT
taxlaw-2827	284	91	real	real	ADJ
taxlaw-2827	284	92	)	)	PUNCT
taxlaw-2827	284	93	location	location	NOUN
taxlaw-2827	284	94	,	,	PUNCT
taxlaw-2827	284	95	(	(	PUNCT
taxlaw-2827	284	96	tax	tax	NOUN
taxlaw-2827	284	97	)	)	PUNCT
taxlaw-2827	284	98	location	location	NOUN
taxlaw-2827	284	99	:	:	PUNCT
taxlaw-2827	284	100	an	an	DET
taxlaw-2827	284	101	essay	essay	NOUN
taxlaw-2827	284	102	on	on	ADP
taxlaw-2827	284	103	mobility	mobility	NOUN
taxlaw-2827	284	104	’s	’s	PART
taxlaw-2827	284	105	place	place	NOUN
taxlaw-2827	284	106	in	in	ADP
taxlaw-2827	284	107	optimal	optimal	ADJ
taxlaw-2827	284	108	taxation	taxation	NOUN
taxlaw-2827	284	109	,	,	PUNCT
taxlaw-2827	284	110	63	63	NUM
taxlaw-2827	284	111	nat'l	nat'l	PROPN
taxlaw-2827	284	112	tax	tax	NOUN
taxlaw-2827	284	113	j.	j.	PROPN
taxlaw-2827	284	114	843	843	NUM
taxlaw-2827	284	115	,	,	PUNCT
taxlaw-2827	284	116	861–62	861–62	NOUN
taxlaw-2827	284	117	(	(	PUNCT
taxlaw-2827	284	118	2010	2010	NUM
taxlaw-2827	284	119	)	)	PUNCT
taxlaw-2827	284	120	(	(	PUNCT
taxlaw-2827	285	1	suggesting	suggest	VERB
taxlaw-2827	285	2	that	that	SCONJ
taxlaw-2827	285	3	models	model	NOUN
taxlaw-2827	285	4	that	that	PRON
taxlaw-2827	285	5	accommodate	accommodate	VERB
taxlaw-2827	285	6	both	both	DET
taxlaw-2827	285	7	tax	tax	NOUN
taxlaw-2827	285	8	competition	competition	NOUN
taxlaw-2827	285	9	for	for	ADP
taxlaw-2827	285	10	investment	investment	NOUN
taxlaw-2827	285	11	and	and	CCONJ
taxlaw-2827	285	12	profit	profit	NOUN
taxlaw-2827	285	13	locations	location	NOUN
taxlaw-2827	285	14	are	be	AUX
taxlaw-2827	285	15	the	the	DET
taxlaw-2827	285	16	most	most	ADV
taxlaw-2827	285	17	promising	promising	ADJ
taxlaw-2827	285	18	for	for	ADP
taxlaw-2827	285	19	future	future	ADJ
taxlaw-2827	285	20	research	research	NOUN
taxlaw-2827	285	21	development	development	NOUN
taxlaw-2827	285	22	)	)	PUNCT
taxlaw-2827	285	23	;	;	PUNCT
taxlaw-2827	285	24	george	george	PROPN
taxlaw-2827	285	25	r.	r.	PROPN
taxlaw-2827	285	26	zodrow	zodrow	PROPN
taxlaw-2827	285	27	,	,	PUNCT
taxlaw-2827	285	28	capital	capital	NOUN
taxlaw-2827	285	29	mobility	mobility	NOUN
taxlaw-2827	285	30	and	and	CCONJ
taxlaw-2827	285	31	capital	capital	NOUN
taxlaw-2827	285	32	tax	tax	NOUN
taxlaw-2827	285	33	competition	competition	NOUN
taxlaw-2827	285	34	,	,	PUNCT
taxlaw-2827	285	35	63	63	NUM
taxlaw-2827	285	36	nat'l	nat'l	PROPN
taxlaw-2827	285	37	tax	tax	NOUN
taxlaw-2827	285	38	j.	j.	PROPN
taxlaw-2827	285	39	865	865	NUM
taxlaw-2827	285	40	,	,	PUNCT
taxlaw-2827	285	41	869	869	NUM
taxlaw-2827	285	42	(	(	PUNCT
taxlaw-2827	285	43	2010	2010	NUM
taxlaw-2827	285	44	)	)	PUNCT
taxlaw-2827	285	45	.	.	PUNCT
taxlaw-2827	286	1	58	58	NUM
taxlaw-2827	286	2	for	for	ADP
taxlaw-2827	286	3	example	example	NOUN
taxlaw-2827	286	4	,	,	PUNCT
taxlaw-2827	286	5	certain	certain	ADJ
taxlaw-2827	286	6	(	(	PUNCT
taxlaw-2827	286	7	mostly	mostly	ADV
taxlaw-2827	286	8	small	small	ADJ
taxlaw-2827	286	9	)	)	PUNCT
taxlaw-2827	286	10	countries	country	NOUN
taxlaw-2827	286	11	,	,	PUNCT
taxlaw-2827	286	12	typically	typically	ADV
taxlaw-2827	286	13	thought	think	VERB
taxlaw-2827	286	14	of	of	ADP
taxlaw-2827	286	15	as	as	ADP
taxlaw-2827	286	16	tax	tax	NOUN
taxlaw-2827	286	17	havens	haven	NOUN
taxlaw-2827	286	18	,	,	PUNCT
taxlaw-2827	286	19	reduce	reduce	VERB
taxlaw-2827	286	20	their	their	PRON
taxlaw-2827	286	21	statutory	statutory	ADJ
taxlaw-2827	286	22	tax	tax	NOUN
taxlaw-2827	286	23	rates	rate	NOUN
taxlaw-2827	286	24	to	to	PART
taxlaw-2827	286	25	compete	compete	VERB
taxlaw-2827	286	26	for	for	ADP
taxlaw-2827	286	27	profit	profit	NOUN
taxlaw-2827	286	28	shifting	shifting	NOUN
taxlaw-2827	286	29	;	;	PUNCT
taxlaw-2827	286	30	i.e.	i.e.	X
taxlaw-2827	286	31	,	,	PUNCT
taxlaw-2827	286	32	to	to	PART
taxlaw-2827	286	33	incentivize	incentivize	VERB
taxlaw-2827	286	34	profit	profit	NOUN
taxlaw-2827	286	35	shifting	shift	VERB
taxlaw-2827	286	36	by	by	ADP
taxlaw-2827	286	37	making	make	VERB
taxlaw-2827	286	38	it	it	PRON
taxlaw-2827	286	39	more	more	ADV
taxlaw-2827	286	40	lucrative	lucrative	ADJ
taxlaw-2827	286	41	.	.	PUNCT
taxlaw-2827	287	1	other	other	ADJ
taxlaw-2827	287	2	countries	country	NOUN
taxlaw-2827	287	3	indirectly	indirectly	ADV
taxlaw-2827	287	4	compete	compete	VERB
taxlaw-2827	287	5	for	for	ADP
taxlaw-2827	287	6	investments	investment	NOUN
taxlaw-2827	287	7	by	by	ADP
taxlaw-2827	287	8	allowing	allow	VERB
taxlaw-2827	287	9	mnes	mne	NOUN
taxlaw-2827	287	10	to	to	PART
taxlaw-2827	287	11	operate	operate	VERB
taxlaw-2827	287	12	from	from	ADP
taxlaw-2827	287	13	tax	tax	NOUN
taxlaw-2827	287	14	havens	haven	NOUN
taxlaw-2827	287	15	when	when	SCONJ
taxlaw-2827	287	16	investing	invest	VERB
taxlaw-2827	287	17	in	in	ADP
taxlaw-2827	287	18	them	they	PRON
taxlaw-2827	287	19	.	.	PUNCT
taxlaw-2827	288	1	by	by	ADP
taxlaw-2827	288	2	allowing	allow	VERB
taxlaw-2827	288	3	mnes	mne	NOUN
taxlaw-2827	288	4	to	to	PART
taxlaw-2827	288	5	shift	shift	VERB
taxlaw-2827	288	6	income	income	NOUN
taxlaw-2827	288	7	out	out	ADP
taxlaw-2827	288	8	of	of	ADP
taxlaw-2827	288	9	their	their	PRON
taxlaw-2827	288	10	jurisdictions	jurisdiction	NOUN
taxlaw-2827	288	11	,	,	PUNCT
taxlaw-2827	288	12	these	these	DET
taxlaw-2827	288	13	high	high	ADJ
taxlaw-2827	288	14	tax	tax	NOUN
taxlaw-2827	288	15	countries	country	NOUN
taxlaw-2827	288	16	indirectly	indirectly	ADV
taxlaw-2827	288	17	reduce	reduce	VERB
taxlaw-2827	288	18	their	their	PRON
taxlaw-2827	288	19	effective	effective	ADJ
taxlaw-2827	288	20	tax	tax	NOUN
taxlaw-2827	288	21	rates	rate	NOUN
taxlaw-2827	288	22	.	.	PUNCT
taxlaw-2827	289	1	see	see	VERB
taxlaw-2827	289	2	generally	generally	ADV
taxlaw-2827	289	3	joel	joel	PROPN
taxlaw-2827	289	4	slemrod	slemrod	PROPN
taxlaw-2827	289	5	&	&	CCONJ
taxlaw-2827	289	6	john	john	PROPN
taxlaw-2827	289	7	d.	d.	PROPN
taxlaw-2827	289	8	wilson	wilson	PROPN
taxlaw-2827	289	9	,	,	PUNCT
taxlaw-2827	289	10	tax	tax	NOUN
taxlaw-2827	289	11	competition	competition	NOUN
taxlaw-2827	289	12	with	with	ADP
taxlaw-2827	289	13	parasitic	parasitic	ADJ
taxlaw-2827	289	14	tax	tax	NOUN
taxlaw-2827	289	15	havens	haven	NOUN
taxlaw-2827	289	16	,	,	PUNCT
taxlaw-2827	289	17	93	93	NUM
taxlaw-2827	289	18	j.	j.	PROPN
taxlaw-2827	289	19	pub	pub	PROPN
taxlaw-2827	289	20	.	.	PUNCT
taxlaw-2827	290	1	econ	econ	PROPN
taxlaw-2827	290	2	.	.	PUNCT
taxlaw-2827	291	1	1261	1261	NUM
taxlaw-2827	291	2	(	(	PUNCT
taxlaw-2827	291	3	2009	2009	NUM
taxlaw-2827	291	4	)	)	PUNCT
taxlaw-2827	291	5	(	(	PUNCT
taxlaw-2827	292	1	demonstrating	demonstrate	VERB
taxlaw-2827	292	2	that	that	SCONJ
taxlaw-2827	292	3	smaller	small	ADJ
taxlaw-2827	292	4	tax	tax	NOUN
taxlaw-2827	292	5	countries	country	NOUN
taxlaw-2827	292	6	chose	choose	VERB
taxlaw-2827	292	7	to	to	PART
taxlaw-2827	292	8	become	become	VERB
taxlaw-2827	292	9	tax	tax	NOUN
taxlaw-2827	292	10	havens	haven	NOUN
taxlaw-2827	292	11	to	to	PART
taxlaw-2827	292	12	facilitate	facilitate	VERB
taxlaw-2827	292	13	income	income	NOUN
taxlaw-2827	292	14	-	-	PUNCT
taxlaw-2827	292	15	shifting	shift	VERB
taxlaw-2827	292	16	and	and	CCONJ
taxlaw-2827	292	17	that	that	SCONJ
taxlaw-2827	292	18	abolishing	abolish	VERB
taxlaw-2827	292	19	these	these	DET
taxlaw-2827	292	20	havens	haven	NOUN
taxlaw-2827	292	21	would	would	AUX
taxlaw-2827	292	22	improve	improve	VERB
taxlaw-2827	292	23	global	global	ADJ
taxlaw-2827	292	24	welfare	welfare	NOUN
taxlaw-2827	292	25	)	)	PUNCT
taxlaw-2827	292	26	.	.	PUNCT
taxlaw-2827	293	1	for	for	ADP
taxlaw-2827	293	2	a	a	DET
taxlaw-2827	293	3	different	different	ADJ
taxlaw-2827	293	4	view	view	NOUN
taxlaw-2827	293	5	,	,	PUNCT
taxlaw-2827	293	6	see	see	VERB
taxlaw-2827	293	7	adam	adam	PROPN
taxlaw-2827	293	8	h.	h.	PROPN
taxlaw-2827	293	9	rosenzweig	rosenzweig	PROPN
taxlaw-2827	293	10	,	,	PUNCT
taxlaw-2827	293	11	why	why	SCONJ
taxlaw-2827	293	12	are	be	AUX
taxlaw-2827	293	13	there	there	PRON
taxlaw-2827	293	14	tax	tax	NOUN
taxlaw-2827	293	15	havens	haven	NOUN
taxlaw-2827	293	16	?	?	PUNCT
taxlaw-2827	293	17	,	,	PUNCT
taxlaw-2827	293	18	52	52	NUM
taxlaw-2827	293	19	wm	wm	PROPN
taxlaw-2827	293	20	.	.	PROPN
taxlaw-2827	293	21	&	&	CCONJ
taxlaw-2827	293	22	mary	mary	PROPN
taxlaw-2827	293	23	l.	l.	PROPN
taxlaw-2827	293	24	rev	rev	PROPN
taxlaw-2827	293	25	.	.	PROPN
taxlaw-2827	293	26	923	923	NUM
taxlaw-2827	293	27	,	,	PUNCT
taxlaw-2827	293	28	948	948	NUM
taxlaw-2827	293	29	,	,	PUNCT
taxlaw-2827	293	30	951	951	NUM
taxlaw-2827	293	31	(	(	PUNCT
taxlaw-2827	293	32	2010	2010	NUM
taxlaw-2827	293	33	)	)	PUNCT
taxlaw-2827	293	34	(	(	PUNCT
taxlaw-2827	293	35	observing	observe	VERB
taxlaw-2827	293	36	that	that	SCONJ
taxlaw-2827	293	37	in	in	ADP
taxlaw-2827	293	38	a	a	DET
taxlaw-2827	293	39	world	world	NOUN
taxlaw-2827	293	40	of	of	ADP
taxlaw-2827	293	41	capital	capital	NOUN
taxlaw-2827	293	42	disparities	disparity	NOUN
taxlaw-2827	293	43	,	,	PUNCT
taxlaw-2827	293	44	smaller	small	ADJ
taxlaw-2827	293	45	countries	country	NOUN
taxlaw-2827	293	46	have	have	VERB
taxlaw-2827	293	47	an	an	DET
taxlaw-2827	293	48	incentive	incentive	NOUN
taxlaw-2827	293	49	to	to	PART
taxlaw-2827	293	50	use	use	VERB
taxlaw-2827	293	51	their	their	PRON
taxlaw-2827	293	52	tax	tax	NOUN
taxlaw-2827	293	53	laws	law	NOUN
taxlaw-2827	293	54	to	to	PART
taxlaw-2827	293	55	attract	attract	VERB
taxlaw-2827	293	56	economic	economic	ADJ
taxlaw-2827	293	57	activities	activity	NOUN
taxlaw-2827	293	58	by	by	ADP
taxlaw-2827	293	59	exploiting	exploit	VERB
taxlaw-2827	293	60	policies	policy	NOUN
taxlaw-2827	293	61	adopted	adopt	VERB
taxlaw-2827	293	62	by	by	ADP
taxlaw-2827	293	63	wealthier	wealthy	ADJ
taxlaw-2827	293	64	countries	country	NOUN
taxlaw-2827	293	65	to	to	PART
taxlaw-2827	293	66	mitigate	mitigate	VERB
taxlaw-2827	293	67	double	double	ADJ
taxlaw-2827	293	68	taxation	taxation	NOUN
taxlaw-2827	293	69	)	)	PUNCT
taxlaw-2827	293	70	.	.	PUNCT
taxlaw-2827	294	1	see	see	VERB
taxlaw-2827	294	2	also	also	ADV
taxlaw-2827	294	3	mihir	mihir	PROPN
taxlaw-2827	294	4	a.	a.	PROPN
taxlaw-2827	294	5	desai	desai	PROPN
taxlaw-2827	294	6	,	,	PUNCT
taxlaw-2827	294	7	c.	c.	PROPN
taxlaw-2827	294	8	fritz	fritz	PROPN
taxlaw-2827	294	9	foley	foley	PROPN
taxlaw-2827	294	10	&	&	CCONJ
taxlaw-2827	294	11	james	james	PROPN
taxlaw-2827	294	12	r.	r.	PROPN
taxlaw-2827	294	13	hines	hines	PROPN
taxlaw-2827	294	14	,	,	PUNCT
taxlaw-2827	294	15	jr	jr	PROPN
taxlaw-2827	294	16	.	.	PROPN
taxlaw-2827	294	17	,	,	PUNCT
taxlaw-2827	294	18	do	do	AUX
taxlaw-2827	294	19	tax	tax	NOUN
taxlaw-2827	294	20	havens	haven	NOUN
taxlaw-2827	294	21	divert	divert	VERB
taxlaw-2827	294	22	economic	economic	ADJ
taxlaw-2827	294	23	activity	activity	NOUN
taxlaw-2827	294	24	?	?	PUNCT
taxlaw-2827	294	25	,	,	PUNCT
taxlaw-2827	294	26	90	90	NUM
taxlaw-2827	294	27	econ	econ	NOUN
taxlaw-2827	294	28	.	.	PUNCT
taxlaw-2827	295	1	letters	letter	NOUN
taxlaw-2827	295	2	219	219	NUM
taxlaw-2827	295	3	,	,	PUNCT
taxlaw-2827	295	4	223	223	NUM
taxlaw-2827	295	5	(	(	PUNCT
taxlaw-2827	295	6	2005	2005	NUM
taxlaw-2827	295	7	)	)	PUNCT
taxlaw-2827	295	8	;	;	PUNCT
taxlaw-2827	295	9	dhammika	dhammika	NOUN
taxlaw-2827	295	10	dharmapala	dharmapala	NOUN
taxlaw-2827	295	11	,	,	PUNCT
taxlaw-2827	295	12	what	what	DET
taxlaw-2827	295	13	problems	problem	NOUN
taxlaw-2827	295	14	and	and	CCONJ
taxlaw-2827	295	15	opportunities	opportunity	NOUN
taxlaw-2827	295	16	are	be	AUX
taxlaw-2827	295	17	created	create	VERB
taxlaw-2827	295	18	by	by	ADP
taxlaw-2827	295	19	tax	tax	NOUN
taxlaw-2827	295	20	havens	haven	NOUN
taxlaw-2827	295	21	?	?	PUNCT
taxlaw-2827	295	22	,	,	PUNCT
taxlaw-2827	295	23	24	24	NUM
taxlaw-2827	295	24	oxford	oxford	PROPN
taxlaw-2827	295	25	rev	rev	PROPN
taxlaw-2827	295	26	.	.	PROPN
taxlaw-2827	295	27	econ	econ	PROPN
taxlaw-2827	295	28	.	.	PUNCT
taxlaw-2827	296	1	pol'y	pol'y	PROPN
taxlaw-2827	296	2	661	661	NUM
taxlaw-2827	296	3	,	,	PUNCT
taxlaw-2827	296	4	662	662	NUM
taxlaw-2827	296	5	(	(	PUNCT
taxlaw-2827	296	6	2008	2008	NUM
taxlaw-2827	296	7	)	)	PUNCT
taxlaw-2827	296	8	;	;	PUNCT
taxlaw-2827	296	9	overesch	overesch	PROPN
taxlaw-2827	296	10	,	,	PUNCT
taxlaw-2827	296	11	supra	supra	PROPN
taxlaw-2827	296	12	note	note	NOUN
taxlaw-2827	296	13	57	57	NUM
taxlaw-2827	296	14	,	,	PUNCT
taxlaw-2827	296	15	at	at	ADP
taxlaw-2827	296	16	20	20	NUM
taxlaw-2827	296	17	;	;	PUNCT
taxlaw-2827	296	18	benjamin	benjamin	PROPN
taxlaw-2827	296	19	alarie	alarie	PROPN
taxlaw-2827	296	20	,	,	PUNCT
taxlaw-2827	296	21	price	price	NOUN
taxlaw-2827	296	22	discrimination	discrimination	NOUN
taxlaw-2827	296	23	in	in	ADP
taxlaw-2827	296	24	income	income	NOUN
taxlaw-2827	296	25	taxation	taxation	NOUN
taxlaw-2827	296	26	(	(	PUNCT
taxlaw-2827	296	27	january	january	PROPN
taxlaw-2827	296	28	30	30	NUM
taxlaw-2827	296	29	,	,	PUNCT
taxlaw-2827	296	30	2012	2012	NUM
taxlaw-2827	296	31	)	)	PUNCT
taxlaw-2827	296	32	(	(	PUNCT
taxlaw-2827	296	33	unpublished	unpublished	ADJ
taxlaw-2827	296	34	manuscript	manuscript	NOUN
taxlaw-2827	296	35	)	)	PUNCT
taxlaw-2827	296	36	,	,	PUNCT
taxlaw-2827	296	37	available	available	ADJ
taxlaw-2827	296	38	at	at	ADP
taxlaw-2827	296	39	http://ssrn.com/abstract=1796284	http://ssrn.com/abstract=1796284	PROPN
taxlaw-2827	296	40	(	(	PUNCT
taxlaw-2827	296	41	arguing	argue	VERB
taxlaw-2827	296	42	that	that	SCONJ
taxlaw-2827	296	43	many	many	ADJ
taxlaw-2827	296	44	of	of	ADP
taxlaw-2827	296	45	the	the	DET
taxlaw-2827	296	46	complexities	complexity	NOUN
taxlaw-2827	296	47	in	in	ADP
taxlaw-2827	296	48	tax	tax	NOUN
taxlaw-2827	296	49	system	system	NOUN
taxlaw-2827	296	50	could	could	AUX
taxlaw-2827	296	51	partly	partly	ADV
taxlaw-2827	296	52	be	be	AUX
taxlaw-2827	296	53	understood	understand	VERB
taxlaw-2827	296	54	as	as	ADP
taxlaw-2827	296	55	an	an	DET
taxlaw-2827	296	56	attempt	attempt	NOUN
taxlaw-2827	296	57	of	of	ADP
taxlaw-2827	296	58	tax	tax	NOUN
taxlaw-2827	296	59	authorities	authority	NOUN
taxlaw-2827	296	60	to	to	PART
taxlaw-2827	296	61	compete	compete	VERB
taxlaw-2827	296	62	for	for	ADP
taxlaw-2827	296	63	mobile	mobile	ADJ
taxlaw-2827	296	64	investments	investment	NOUN
taxlaw-2827	296	65	and	and	CCONJ
taxlaw-2827	296	66	investors	investor	NOUN
taxlaw-2827	296	67	)	)	PUNCT
taxlaw-2827	296	68	.	.	PUNCT
taxlaw-2827	297	1	59	59	NUM
taxlaw-2827	297	2	cynthia	cynthia	PROPN
taxlaw-2827	297	3	a.	a.	PROPN
taxlaw-2827	297	4	williams	williams	PROPN
taxlaw-2827	297	5	,	,	PUNCT
taxlaw-2827	297	6	corporate	corporate	ADJ
taxlaw-2827	297	7	social	social	ADJ
taxlaw-2827	297	8	responsibility	responsibility	NOUN
taxlaw-2827	297	9	in	in	ADP
taxlaw-2827	297	10	an	an	DET
taxlaw-2827	297	11	era	era	NOUN
taxlaw-2827	297	12	of	of	ADP
taxlaw-2827	297	13	economic	economic	ADJ
taxlaw-2827	297	14	globalization	globalization	NOUN
taxlaw-2827	297	15	,	,	PUNCT
taxlaw-2827	297	16	35	35	NUM
taxlaw-2827	297	17	u.c	u.c	PROPN
taxlaw-2827	297	18	.	.	PUNCT
taxlaw-2827	298	1	davis	davis	PROPN
taxlaw-2827	298	2	l.	l.	PROPN
taxlaw-2827	298	3	rev	rev	PROPN
taxlaw-2827	298	4	.	.	PROPN
taxlaw-2827	298	5	705	705	NUM
taxlaw-2827	298	6	,	,	PUNCT
taxlaw-2827	298	7	721	721	NUM
taxlaw-2827	298	8	(	(	PUNCT
taxlaw-2827	298	9	2002	2002	NUM
taxlaw-2827	298	10	)	)	PUNCT
taxlaw-2827	298	11	.	.	PUNCT
taxlaw-2827	299	1	60	60	NUM
taxlaw-2827	299	2	richardson	richardson	PROPN
taxlaw-2827	299	3	,	,	PUNCT
taxlaw-2827	299	4	supra	supra	PROPN
taxlaw-2827	299	5	note	note	PROPN
taxlaw-2827	299	6	20	20	NUM
taxlaw-2827	299	7	,	,	PUNCT
taxlaw-2827	299	8	at	at	ADP
taxlaw-2827	299	9	520–22	520–22	PROPN
taxlaw-2827	299	10	(	(	PUNCT
taxlaw-2827	299	11	acknowledging	acknowledge	VERB
taxlaw-2827	299	12	that	that	SCONJ
taxlaw-2827	299	13	,	,	PUNCT
taxlaw-2827	299	14	despite	despite	SCONJ
taxlaw-2827	299	15	his	his	PRON
taxlaw-2827	299	16	support	support	NOUN
taxlaw-2827	299	17	of	of	ADP
taxlaw-2827	299	18	direct	direct	ADJ
taxlaw-2827	299	19	regulation	regulation	NOUN
taxlaw-2827	299	20	,	,	PUNCT
taxlaw-2827	299	21	it	it	PRON
taxlaw-2827	299	22	may	may	AUX
taxlaw-2827	299	23	not	not	PART
taxlaw-2827	299	24	be	be	AUX
taxlaw-2827	299	25	enough	enough	ADJ
taxlaw-2827	299	26	given	give	VERB
taxlaw-2827	299	27	the	the	DET
taxlaw-2827	299	28	lack	lack	NOUN
taxlaw-2827	299	29	of	of	ADP
taxlaw-2827	299	30	direct	direct	ADJ
taxlaw-2827	299	31	governmental	governmental	ADJ
taxlaw-2827	299	32	control	control	NOUN
taxlaw-2827	299	33	over	over	ADP
taxlaw-2827	299	34	mnes	mne	NOUN
taxlaw-2827	299	35	)	)	PUNCT
taxlaw-2827	299	36	;	;	PUNCT
taxlaw-2827	299	37	patricia	patricia	PROPN
taxlaw-2827	299	38	h.	h.	PROPN
taxlaw-2827	299	39	2014	2014	NUM
taxlaw-2827	299	40	]	]	PUNCT
taxlaw-2827	299	41	tax	tax	NOUN
taxlaw-2827	299	42	disclosure	disclosure	NOUN
taxlaw-2827	299	43	and	and	CCONJ
taxlaw-2827	299	44	corporate	corporate	ADJ
taxlaw-2827	299	45	political	political	ADJ
taxlaw-2827	299	46	agency	agency	NOUN
taxlaw-2827	299	47	99	99	NUM
taxlaw-2827	299	48	that	that	DET
taxlaw-2827	299	49	corporate	corporate	ADJ
taxlaw-2827	299	50	tax	tax	NOUN
taxlaw-2827	299	51	avoidance	avoidance	NOUN
taxlaw-2827	299	52	negatively	negatively	ADV
taxlaw-2827	299	53	affects	affect	VERB
taxlaw-2827	299	54	the	the	DET
taxlaw-2827	299	55	legitimacy	legitimacy	NOUN
taxlaw-2827	299	56	of	of	ADP
taxlaw-2827	299	57	the	the	DET
taxlaw-2827	299	58	tax	tax	NOUN
taxlaw-2827	299	59	system.61	system.61	NOUN
taxlaw-2827	299	60	when	when	SCONJ
taxlaw-2827	299	61	sophisticated	sophisticated	ADJ
taxlaw-2827	299	62	taxpayers	taxpayer	NOUN
taxlaw-2827	299	63	such	such	ADJ
taxlaw-2827	299	64	as	as	ADP
taxlaw-2827	299	65	corporations	corporation	NOUN
taxlaw-2827	299	66	are	be	AUX
taxlaw-2827	299	67	able	able	ADJ
taxlaw-2827	299	68	to	to	PART
taxlaw-2827	299	69	use	use	VERB
taxlaw-2827	299	70	tax	tax	NOUN
taxlaw-2827	299	71	planning	planning	NOUN
taxlaw-2827	299	72	devices	device	NOUN
taxlaw-2827	299	73	to	to	PART
taxlaw-2827	299	74	reduce	reduce	VERB
taxlaw-2827	299	75	their	their	PRON
taxlaw-2827	299	76	effective	effective	ADJ
taxlaw-2827	299	77	tax	tax	NOUN
taxlaw-2827	299	78	rate	rate	NOUN
taxlaw-2827	299	79	,	,	PUNCT
taxlaw-2827	299	80	it	it	PRON
taxlaw-2827	299	81	generates	generate	VERB
taxlaw-2827	299	82	a	a	DET
taxlaw-2827	299	83	feeling	feeling	NOUN
taxlaw-2827	299	84	that	that	SCONJ
taxlaw-2827	299	85	the	the	DET
taxlaw-2827	299	86	tax	tax	NOUN
taxlaw-2827	299	87	system	system	NOUN
taxlaw-2827	299	88	does	do	AUX
taxlaw-2827	299	89	not	not	PART
taxlaw-2827	299	90	provide	provide	VERB
taxlaw-2827	299	91	private	private	ADJ
taxlaw-2827	299	92	individuals	individual	NOUN
taxlaw-2827	299	93	with	with	ADP
taxlaw-2827	299	94	a	a	DET
taxlaw-2827	299	95	fair	fair	ADJ
taxlaw-2827	299	96	shake	shake	NOUN
taxlaw-2827	299	97	.	.	PUNCT
taxlaw-2827	300	1	as	as	ADP
taxlaw-2827	300	2	a	a	DET
taxlaw-2827	300	3	result	result	NOUN
taxlaw-2827	300	4	,	,	PUNCT
taxlaw-2827	300	5	this	this	DET
taxlaw-2827	300	6	perception	perception	NOUN
taxlaw-2827	300	7	of	of	ADP
taxlaw-2827	300	8	unfairness	unfairness	NOUN
taxlaw-2827	300	9	or	or	CCONJ
taxlaw-2827	300	10	inequality	inequality	NOUN
taxlaw-2827	300	11	legitimizes	legitimize	VERB
taxlaw-2827	300	12	other	other	ADJ
taxlaw-2827	300	13	avoidance	avoidance	NOUN
taxlaw-2827	300	14	(	(	PUNCT
taxlaw-2827	300	15	and	and	CCONJ
taxlaw-2827	300	16	perhaps	perhaps	ADV
taxlaw-2827	300	17	even	even	ADV
taxlaw-2827	300	18	evasion	evasion	NOUN
taxlaw-2827	300	19	)	)	PUNCT
taxlaw-2827	300	20	tax	tax	NOUN
taxlaw-2827	300	21	planning	planning	NOUN
taxlaw-2827	300	22	activities	activity	NOUN
taxlaw-2827	300	23	by	by	ADP
taxlaw-2827	300	24	non	non	ADJ
taxlaw-2827	300	25	-	-	ADJ
taxlaw-2827	300	26	corporate	corporate	ADJ
taxlaw-2827	300	27	taxpayers	taxpayer	NOUN
taxlaw-2827	300	28	.	.	PUNCT
taxlaw-2827	301	1	third	third	ADJ
taxlaw-2827	301	2	,	,	PUNCT
taxlaw-2827	301	3	and	and	CCONJ
taxlaw-2827	301	4	perhaps	perhaps	ADV
taxlaw-2827	301	5	most	most	ADV
taxlaw-2827	301	6	importantly	importantly	ADV
taxlaw-2827	301	7	,	,	PUNCT
taxlaw-2827	301	8	contemporary	contemporary	ADJ
taxlaw-2827	301	9	investors	investor	NOUN
taxlaw-2827	301	10	are	be	AUX
taxlaw-2827	301	11	exposed	expose	VERB
taxlaw-2827	301	12	to	to	ADP
taxlaw-2827	301	13	an	an	DET
taxlaw-2827	301	14	overwhelming	overwhelming	ADJ
taxlaw-2827	301	15	number	number	NOUN
taxlaw-2827	301	16	of	of	ADP
taxlaw-2827	301	17	ownership	ownership	NOUN
taxlaw-2827	301	18	“	"	PUNCT
taxlaw-2827	301	19	relationships	relationship	NOUN
taxlaw-2827	301	20	.	.	PUNCT
taxlaw-2827	301	21	”	"	PUNCT
taxlaw-2827	302	1	most	most	ADJ
taxlaw-2827	302	2	of	of	ADP
taxlaw-2827	302	3	these	these	PRON
taxlaw-2827	302	4	are	be	AUX
taxlaw-2827	302	5	based	base	VERB
taxlaw-2827	302	6	on	on	ADP
taxlaw-2827	302	7	business	business	NOUN
taxlaw-2827	302	8	ventures	venture	NOUN
taxlaw-2827	302	9	(	(	PUNCT
taxlaw-2827	302	10	a	a	DET
taxlaw-2827	302	11	significant	significant	ADJ
taxlaw-2827	302	12	number	number	NOUN
taxlaw-2827	302	13	are	be	AUX
taxlaw-2827	302	14	located	locate	VERB
taxlaw-2827	302	15	beyond	beyond	ADP
taxlaw-2827	302	16	their	their	PRON
taxlaw-2827	302	17	country	country	NOUN
taxlaw-2827	302	18	’s	’s	PART
taxlaw-2827	302	19	borders	border	NOUN
taxlaw-2827	302	20	)	)	PUNCT
taxlaw-2827	302	21	about	about	ADP
taxlaw-2827	302	22	which	which	PRON
taxlaw-2827	302	23	the	the	DET
taxlaw-2827	302	24	individual	individual	ADJ
taxlaw-2827	302	25	portfolio	portfolio	NOUN
taxlaw-2827	302	26	investors	investor	NOUN
taxlaw-2827	302	27	know	know	VERB
taxlaw-2827	302	28	little	little	ADJ
taxlaw-2827	302	29	,	,	PUNCT
taxlaw-2827	302	30	if	if	SCONJ
taxlaw-2827	302	31	anything	anything	PRON
taxlaw-2827	302	32	.	.	PUNCT
taxlaw-2827	303	1	62	62	NUM
taxlaw-2827	303	2	much	much	ADJ
taxlaw-2827	303	3	of	of	ADP
taxlaw-2827	303	4	the	the	DET
taxlaw-2827	303	5	effectiveness	effectiveness	NOUN
taxlaw-2827	303	6	of	of	ADP
taxlaw-2827	303	7	social	social	ADJ
taxlaw-2827	303	8	norm	norm	NOUN
taxlaw-2827	303	9	pressures	pressure	NOUN
taxlaw-2827	303	10	,	,	PUNCT
taxlaw-2827	303	11	which	which	PRON
taxlaw-2827	303	12	are	be	AUX
taxlaw-2827	303	13	present	present	ADJ
taxlaw-2827	303	14	in	in	ADP
taxlaw-2827	303	15	more	more	ADV
taxlaw-2827	303	16	localized	localized	ADJ
taxlaw-2827	303	17	,	,	PUNCT
taxlaw-2827	303	18	domestic	domestic	ADJ
taxlaw-2827	303	19	economies	economy	NOUN
taxlaw-2827	303	20	,	,	PUNCT
taxlaw-2827	303	21	simply	simply	ADV
taxlaw-2827	303	22	vanishes	vanish	VERB
taxlaw-2827	303	23	in	in	ADP
taxlaw-2827	303	24	the	the	DET
taxlaw-2827	303	25	complex	complex	ADJ
taxlaw-2827	303	26	,	,	PUNCT
taxlaw-2827	303	27	global	global	ADJ
taxlaw-2827	303	28	production	production	NOUN
taxlaw-2827	303	29	chain	chain	NOUN
taxlaw-2827	303	30	.	.	PUNCT
taxlaw-2827	304	1	one	one	PRON
taxlaw-2827	304	2	would	would	AUX
taxlaw-2827	304	3	expect	expect	VERB
taxlaw-2827	304	4	that	that	SCONJ
taxlaw-2827	304	5	this	this	DET
taxlaw-2827	304	6	alienation	alienation	NOUN
taxlaw-2827	304	7	of	of	ADP
taxlaw-2827	304	8	shareholders	shareholder	NOUN
taxlaw-2827	304	9	from	from	ADP
taxlaw-2827	304	10	their	their	PRON
taxlaw-2827	304	11	investments	investment	NOUN
taxlaw-2827	304	12	would	would	AUX
taxlaw-2827	304	13	make	make	VERB
taxlaw-2827	304	14	the	the	DET
taxlaw-2827	304	15	enforcement	enforcement	NOUN
taxlaw-2827	304	16	of	of	ADP
taxlaw-2827	304	17	non	non	ADJ
taxlaw-2827	304	18	-	-	ADJ
taxlaw-2827	304	19	legalistic	legalistic	ADJ
taxlaw-2827	304	20	methods	method	NOUN
taxlaw-2827	304	21	of	of	ADP
taxlaw-2827	304	22	control	control	NOUN
taxlaw-2827	304	23	virtually	virtually	ADV
taxlaw-2827	304	24	impossible	impossible	ADJ
taxlaw-2827	304	25	due	due	ADJ
taxlaw-2827	304	26	to	to	ADP
taxlaw-2827	304	27	common	common	ADJ
taxlaw-2827	304	28	-	-	PUNCT
taxlaw-2827	304	29	action	action	NOUN
taxlaw-2827	304	30	problems	problem	NOUN
taxlaw-2827	304	31	and	and	CCONJ
taxlaw-2827	304	32	,	,	PUNCT
taxlaw-2827	304	33	especially	especially	ADV
taxlaw-2827	304	34	,	,	PUNCT
taxlaw-2827	304	35	the	the	DET
taxlaw-2827	304	36	huge	huge	ADJ
taxlaw-2827	304	37	costs	cost	NOUN
taxlaw-2827	304	38	associated	associate	VERB
taxlaw-2827	304	39	with	with	ADP
taxlaw-2827	304	40	shareholder	shareholder	NOUN
taxlaw-2827	304	41	activism	activism	NOUN
taxlaw-2827	304	42	.	.	PUNCT
taxlaw-2827	305	1	corporate	corporate	ADJ
taxlaw-2827	305	2	business	business	NOUN
taxlaw-2827	305	3	strategy	strategy	NOUN
taxlaw-2827	305	4	interacts	interact	VERB
taxlaw-2827	305	5	and	and	CCONJ
taxlaw-2827	305	6	shapes	shape	VERB
taxlaw-2827	305	7	political	political	ADJ
taxlaw-2827	305	8	realities	reality	NOUN
taxlaw-2827	305	9	through	through	ADP
taxlaw-2827	305	10	the	the	DET
taxlaw-2827	305	11	decisions	decision	NOUN
taxlaw-2827	305	12	made	make	VERB
taxlaw-2827	305	13	by	by	ADP
taxlaw-2827	305	14	corporate	corporate	ADJ
taxlaw-2827	305	15	managers	manager	NOUN
taxlaw-2827	305	16	,	,	PUNCT
taxlaw-2827	305	17	who	who	PRON
taxlaw-2827	305	18	do	do	VERB
taxlaw-2827	305	19	so	so	ADV
taxlaw-2827	305	20	on	on	ADP
taxlaw-2827	305	21	behalf	behalf	NOUN
taxlaw-2827	305	22	of	of	ADP
taxlaw-2827	305	23	their	their	PRON
taxlaw-2827	305	24	shareholders	shareholder	NOUN
taxlaw-2827	305	25	.	.	PUNCT
taxlaw-2827	306	1	however	however	ADV
taxlaw-2827	306	2	,	,	PUNCT
taxlaw-2827	306	3	in	in	ADP
taxlaw-2827	306	4	the	the	DET
taxlaw-2827	306	5	context	context	NOUN
taxlaw-2827	306	6	of	of	ADP
taxlaw-2827	306	7	widespread	widespread	ADJ
taxlaw-2827	306	8	portfolio	portfolio	NOUN
taxlaw-2827	306	9	investment	investment	NOUN
taxlaw-2827	306	10	patterns	pattern	NOUN
taxlaw-2827	306	11	,	,	PUNCT
taxlaw-2827	306	12	it	it	PRON
taxlaw-2827	306	13	is	be	AUX
taxlaw-2827	306	14	questionable	questionable	ADJ
taxlaw-2827	306	15	whether	whether	SCONJ
taxlaw-2827	306	16	corporate	corporate	ADJ
taxlaw-2827	306	17	managers	manager	NOUN
taxlaw-2827	306	18	should	should	AUX
taxlaw-2827	306	19	be	be	AUX
taxlaw-2827	306	20	seen	see	VERB
taxlaw-2827	306	21	as	as	ADP
taxlaw-2827	306	22	legitimate	legitimate	ADJ
taxlaw-2827	306	23	political	political	ADJ
taxlaw-2827	306	24	agents	agent	NOUN
taxlaw-2827	306	25	for	for	ADP
taxlaw-2827	306	26	their	their	PRON
taxlaw-2827	306	27	shareholders	shareholder	NOUN
taxlaw-2827	306	28	.	.	PUNCT
taxlaw-2827	307	1	63	63	NUM
taxlaw-2827	307	2	the	the	DET
taxlaw-2827	307	3	analysis	analysis	NOUN
taxlaw-2827	307	4	up	up	ADP
taxlaw-2827	307	5	until	until	SCONJ
taxlaw-2827	307	6	this	this	DET
taxlaw-2827	307	7	point	point	NOUN
taxlaw-2827	307	8	stresses	stress	VERB
taxlaw-2827	307	9	that	that	SCONJ
taxlaw-2827	307	10	the	the	DET
taxlaw-2827	307	11	business	business	NOUN
taxlaw-2827	307	12	sphere	sphere	NOUN
taxlaw-2827	307	13	can	can	AUX
taxlaw-2827	307	14	not	not	PART
taxlaw-2827	307	15	be	be	AUX
taxlaw-2827	307	16	clearly	clearly	ADV
taxlaw-2827	307	17	separated	separate	VERB
taxlaw-2827	307	18	from	from	ADP
taxlaw-2827	307	19	the	the	DET
taxlaw-2827	307	20	political	political	ADJ
taxlaw-2827	307	21	sphere	sphere	NOUN
taxlaw-2827	307	22	,	,	PUNCT
taxlaw-2827	307	23	and	and	CCONJ
taxlaw-2827	307	24	therefore	therefore	ADV
taxlaw-2827	307	25	corporate	corporate	ADJ
taxlaw-2827	307	26	managers	manager	NOUN
taxlaw-2827	307	27	act	act	VERB
taxlaw-2827	307	28	also	also	ADV
taxlaw-2827	307	29	as	as	ADP
taxlaw-2827	307	30	political	political	ADJ
taxlaw-2827	307	31	agents	agent	NOUN
taxlaw-2827	307	32	because	because	SCONJ
taxlaw-2827	307	33	corporations	corporation	NOUN
taxlaw-2827	307	34	’	'	PUNCT
taxlaw-2827	307	35	activities	activity	NOUN
taxlaw-2827	307	36	have	have	VERB
taxlaw-2827	307	37	an	an	DET
taxlaw-2827	307	38	inherent	inherent	ADJ
taxlaw-2827	307	39	political	political	ADJ
taxlaw-2827	307	40	impact	impact	NOUN
taxlaw-2827	307	41	.	.	PUNCT
taxlaw-2827	308	1	prima	prima	PROPN
taxlaw-2827	308	2	facie	facie	NOUN
taxlaw-2827	308	3	,	,	PUNCT
taxlaw-2827	308	4	this	this	PRON
taxlaw-2827	308	5	would	would	AUX
taxlaw-2827	308	6	not	not	PART
taxlaw-2827	308	7	be	be	AUX
taxlaw-2827	308	8	problematic	problematic	ADJ
taxlaw-2827	308	9	—	—	PUNCT
taxlaw-2827	308	10	democracy	democracy	NOUN
taxlaw-2827	308	11	does	do	AUX
taxlaw-2827	308	12	not	not	PART
taxlaw-2827	308	13	require	require	VERB
taxlaw-2827	308	14	individuals	individual	NOUN
taxlaw-2827	308	15	to	to	PART
taxlaw-2827	308	16	decide	decide	VERB
taxlaw-2827	308	17	on	on	ADP
taxlaw-2827	308	18	all	all	DET
taxlaw-2827	308	19	the	the	DET
taxlaw-2827	308	20	political	political	ADJ
taxlaw-2827	308	21	issues	issue	NOUN
taxlaw-2827	308	22	that	that	PRON
taxlaw-2827	308	23	may	may	AUX
taxlaw-2827	308	24	affect	affect	VERB
taxlaw-2827	308	25	them	they	PRON
taxlaw-2827	308	26	.	.	PUNCT
taxlaw-2827	309	1	accordingly	accordingly	ADV
taxlaw-2827	309	2	,	,	PUNCT
taxlaw-2827	309	3	while	while	SCONJ
taxlaw-2827	309	4	vote	vote	NOUN
taxlaw-2827	309	5	buying	buying	NOUN
taxlaw-2827	309	6	is	be	AUX
taxlaw-2827	309	7	indeed	indeed	ADV
taxlaw-2827	309	8	forbidden	forbid	VERB
taxlaw-2827	309	9	,	,	PUNCT
taxlaw-2827	309	10	private	private	ADJ
taxlaw-2827	309	11	transactions	transaction	NOUN
taxlaw-2827	309	12	(	(	PUNCT
taxlaw-2827	309	13	including	include	VERB
taxlaw-2827	309	14	agency	agency	NOUN
taxlaw-2827	309	15	contracts	contract	NOUN
taxlaw-2827	309	16	)	)	PUNCT
taxlaw-2827	309	17	that	that	PRON
taxlaw-2827	309	18	have	have	VERB
taxlaw-2827	309	19	a	a	DET
taxlaw-2827	309	20	political	political	ADJ
taxlaw-2827	309	21	impact	impact	NOUN
taxlaw-2827	309	22	should	should	AUX
taxlaw-2827	309	23	not	not	PART
taxlaw-2827	309	24	necessarily	necessarily	ADV
taxlaw-2827	309	25	be	be	AUX
taxlaw-2827	309	26	subjected	subject	VERB
taxlaw-2827	309	27	to	to	ADP
taxlaw-2827	309	28	high	high	ADJ
taxlaw-2827	309	29	levels	level	NOUN
taxlaw-2827	309	30	of	of	ADP
taxlaw-2827	309	31	regulatory	regulatory	ADJ
taxlaw-2827	309	32	scrutiny	scrutiny	NOUN
taxlaw-2827	309	33	or	or	CCONJ
taxlaw-2827	309	34	approval	approval	NOUN
taxlaw-2827	309	35	.	.	PUNCT
taxlaw-2827	310	1	however	however	ADV
taxlaw-2827	310	2	,	,	PUNCT
taxlaw-2827	310	3	the	the	DET
taxlaw-2827	310	4	shareholder	shareholder	NOUN
taxlaw-2827	310	5	-	-	PUNCT
taxlaw-2827	310	6	manager	manager	NOUN
taxlaw-2827	310	7	political	political	ADJ
taxlaw-2827	310	8	agency	agency	NOUN
taxlaw-2827	310	9	relationship	relationship	NOUN
taxlaw-2827	310	10	in	in	ADP
taxlaw-2827	310	11	public	public	ADJ
taxlaw-2827	310	12	corporations	corporation	NOUN
taxlaw-2827	310	13	is	be	AUX
taxlaw-2827	310	14	different	different	ADJ
taxlaw-2827	310	15	from	from	ADP
taxlaw-2827	310	16	other	other	ADJ
taxlaw-2827	310	17	private	private	ADJ
taxlaw-2827	310	18	transactions	transaction	NOUN
taxlaw-2827	310	19	in	in	ADP
taxlaw-2827	310	20	several	several	ADJ
taxlaw-2827	310	21	respects	respect	NOUN
taxlaw-2827	310	22	.	.	PUNCT
taxlaw-2827	311	1	first	first	ADV
taxlaw-2827	311	2	,	,	PUNCT
taxlaw-2827	311	3	the	the	DET
taxlaw-2827	311	4	difficulties	difficulty	NOUN
taxlaw-2827	311	5	for	for	ADP
taxlaw-2827	311	6	portfolio	portfolio	NOUN
taxlaw-2827	311	7	shareholders	shareholder	NOUN
taxlaw-2827	311	8	of	of	ADP
taxlaw-2827	311	9	effectively	effectively	ADV
taxlaw-2827	311	10	monitoring	monitor	VERB
taxlaw-2827	311	11	their	their	PRON
taxlaw-2827	311	12	investments	investment	NOUN
taxlaw-2827	311	13	’	'	PUNCT
taxlaw-2827	311	14	political	political	ADJ
taxlaw-2827	311	15	impact	impact	NOUN
taxlaw-2827	311	16	make	make	VERB
taxlaw-2827	311	17	this	this	DET
taxlaw-2827	311	18	political	political	ADJ
taxlaw-2827	311	19	agency	agency	NOUN
taxlaw-2827	311	20	relationship	relationship	NOUN
taxlaw-2827	311	21	unaccountable	unaccountable	ADJ
taxlaw-2827	311	22	.	.	PUNCT
taxlaw-2827	312	1	second	second	ADJ
taxlaw-2827	312	2	,	,	PUNCT
taxlaw-2827	312	3	corporations	corporation	NOUN
taxlaw-2827	312	4	,	,	PUNCT
taxlaw-2827	312	5	particularly	particularly	ADV
taxlaw-2827	312	6	mnes	mne	NOUN
taxlaw-2827	312	7	,	,	PUNCT
taxlaw-2827	312	8	are	be	AUX
taxlaw-2827	312	9	not	not	PART
taxlaw-2827	312	10	ordinary	ordinary	ADJ
taxlaw-2827	312	11	private	private	ADJ
taxlaw-2827	312	12	actors	actor	NOUN
taxlaw-2827	312	13	,	,	PUNCT
taxlaw-2827	312	14	but	but	CCONJ
taxlaw-2827	312	15	ones	one	NOUN
taxlaw-2827	312	16	that	that	PRON
taxlaw-2827	312	17	have	have	VERB
taxlaw-2827	312	18	an	an	DET
taxlaw-2827	312	19	ever	ever	ADV
taxlaw-2827	312	20	-	-	PUNCT
taxlaw-2827	312	21	growing	grow	VERB
taxlaw-2827	312	22	role	role	NOUN
taxlaw-2827	312	23	in	in	ADP
taxlaw-2827	312	24	the	the	DET
taxlaw-2827	312	25	modern	modern	ADJ
taxlaw-2827	312	26	global	global	ADJ
taxlaw-2827	312	27	economy	economy	NOUN
taxlaw-2827	312	28	at	at	ADP
taxlaw-2827	312	29	a	a	DET
taxlaw-2827	312	30	time	time	NOUN
taxlaw-2827	312	31	when	when	SCONJ
taxlaw-2827	312	32	regulators	regulator	NOUN
taxlaw-2827	312	33	find	find	VERB
taxlaw-2827	312	34	it	it	PRON
taxlaw-2827	312	35	increasingly	increasingly	ADV
taxlaw-2827	312	36	difficult	difficult	ADJ
taxlaw-2827	312	37	to	to	PART
taxlaw-2827	312	38	exercise	exercise	VERB
taxlaw-2827	312	39	effective	effective	ADJ
taxlaw-2827	312	40	governmental	governmental	ADJ
taxlaw-2827	312	41	control	control	NOUN
taxlaw-2827	312	42	over	over	ADP
taxlaw-2827	312	43	their	their	PRON
taxlaw-2827	312	44	actions	action	NOUN
taxlaw-2827	312	45	.	.	PUNCT
taxlaw-2827	313	1	therefore	therefore	ADV
taxlaw-2827	313	2	,	,	PUNCT
taxlaw-2827	313	3	the	the	DET
taxlaw-2827	313	4	shareholder	shareholder	NOUN
taxlaw-2827	313	5	-	-	PUNCT
taxlaw-2827	313	6	manager	manager	NOUN
taxlaw-2827	313	7	political	political	ADJ
taxlaw-2827	313	8	agency	agency	NOUN
taxlaw-2827	313	9	relationship	relationship	NOUN
taxlaw-2827	313	10	results	result	NOUN
taxlaw-2827	313	11	in	in	ADP
taxlaw-2827	313	12	a	a	DET
taxlaw-2827	313	13	significant	significant	ADJ
taxlaw-2827	313	14	democratic	democratic	ADJ
taxlaw-2827	313	15	deficiency	deficiency	NOUN
taxlaw-2827	313	16	that	that	PRON
taxlaw-2827	313	17	has	have	VERB
taxlaw-2827	313	18	considerable	considerable	ADJ
taxlaw-2827	313	19	implications	implication	NOUN
taxlaw-2827	313	20	for	for	ADP
taxlaw-2827	313	21	public	public	ADJ
taxlaw-2827	313	22	policy	policy	NOUN
taxlaw-2827	313	23	(	(	PUNCT
taxlaw-2827	313	24	as	as	ADV
taxlaw-2827	313	25	well	well	ADV
taxlaw-2827	313	26	as	as	ADP
taxlaw-2827	313	27	on	on	ADP
taxlaw-2827	313	28	democratic	democratic	ADJ
taxlaw-2827	313	29	theory	theory	NOUN
taxlaw-2827	313	30	)	)	PUNCT
taxlaw-2827	313	31	.	.	PUNCT
taxlaw-2827	314	1	this	this	PRON
taxlaw-2827	314	2	suggests	suggest	VERB
taxlaw-2827	314	3	that	that	SCONJ
taxlaw-2827	314	4	the	the	DET
taxlaw-2827	314	5	traditional	traditional	ADJ
taxlaw-2827	314	6	csr	csr	NOUN
taxlaw-2827	314	7	inquiry	inquiry	NOUN
taxlaw-2827	314	8	is	be	AUX
taxlaw-2827	314	9	slightly	slightly	ADV
taxlaw-2827	314	10	misplaced	misplace	VERB
taxlaw-2827	314	11	.	.	PUNCT
taxlaw-2827	315	1	instead	instead	ADV
taxlaw-2827	315	2	of	of	ADP
taxlaw-2827	315	3	considering	consider	VERB
taxlaw-2827	315	4	whether	whether	SCONJ
taxlaw-2827	315	5	the	the	DET
taxlaw-2827	315	6	efficiency	efficiency	NOUN
taxlaw-2827	315	7	costs	cost	NOUN
taxlaw-2827	315	8	of	of	ADP
taxlaw-2827	315	9	allowing	allow	VERB
taxlaw-2827	315	10	managers	manager	NOUN
taxlaw-2827	315	11	to	to	PART
taxlaw-2827	315	12	promote	promote	VERB
taxlaw-2827	315	13	non	non	ADJ
taxlaw-2827	315	14	-	-	ADJ
taxlaw-2827	315	15	profit	profit	ADJ
taxlaw-2827	315	16	werhane	werhane	NOUN
taxlaw-2827	315	17	,	,	PUNCT
taxlaw-2827	315	18	corporate	corporate	ADJ
taxlaw-2827	315	19	social	social	ADJ
taxlaw-2827	315	20	responsibility	responsibility	NOUN
taxlaw-2827	315	21	/	/	SYM
taxlaw-2827	315	22	corporate	corporate	ADJ
taxlaw-2827	315	23	moral	moral	ADJ
taxlaw-2827	315	24	responsibility	responsibility	NOUN
taxlaw-2827	315	25	:	:	PUNCT
taxlaw-2827	315	26	is	be	AUX
taxlaw-2827	315	27	there	there	PRON
taxlaw-2827	315	28	a	a	DET
taxlaw-2827	315	29	difference	difference	NOUN
taxlaw-2827	315	30	and	and	CCONJ
taxlaw-2827	315	31	the	the	DET
taxlaw-2827	315	32	difference	difference	NOUN
taxlaw-2827	315	33	it	it	PRON
taxlaw-2827	315	34	makes	make	VERB
taxlaw-2827	315	35	,	,	PUNCT
taxlaw-2827	315	36	in	in	ADP
taxlaw-2827	315	37	the	the	DET
taxlaw-2827	315	38	debate	debate	NOUN
taxlaw-2827	315	39	over	over	ADP
taxlaw-2827	315	40	corporate	corporate	ADJ
taxlaw-2827	315	41	social	social	ADJ
taxlaw-2827	315	42	responsibility	responsibility	NOUN
taxlaw-2827	315	43	459	459	NUM
taxlaw-2827	315	44	,	,	PUNCT
taxlaw-2827	315	45	470	470	NUM
taxlaw-2827	315	46	.	.	PUNCT
taxlaw-2827	316	1	(	(	PUNCT
taxlaw-2827	316	2	steve	steve	PROPN
taxlaw-2827	316	3	may	may	AUX
taxlaw-2827	316	4	et	et	PROPN
taxlaw-2827	316	5	al	al	PROPN
taxlaw-2827	316	6	.	.	PUNCT
taxlaw-2827	316	7	eds	eds	PROPN
taxlaw-2827	316	8	.	.	PROPN
taxlaw-2827	316	9	,	,	PUNCT
taxlaw-2827	316	10	2007	2007	NUM
taxlaw-2827	316	11	)	)	PUNCT
taxlaw-2827	316	12	.	.	PUNCT
taxlaw-2827	317	1	61	61	NUM
taxlaw-2827	317	2	ilan	ilan	PROPN
taxlaw-2827	317	3	benshalom	benshalom	PROPN
taxlaw-2827	317	4	,	,	PUNCT
taxlaw-2827	317	5	sourcing	source	VERB
taxlaw-2827	317	6	the	the	DET
taxlaw-2827	317	7	'	'	PUNCT
taxlaw-2827	317	8	unsourceable	unsourceable	ADJ
taxlaw-2827	317	9	'	'	PUNCT
taxlaw-2827	317	10	:	:	PUNCT
taxlaw-2827	317	11	the	the	DET
taxlaw-2827	317	12	cost	cost	NOUN
taxlaw-2827	317	13	sharing	sharing	NOUN
taxlaw-2827	317	14	regulations	regulation	NOUN
taxlaw-2827	317	15	and	and	CCONJ
taxlaw-2827	317	16	the	the	DET
taxlaw-2827	317	17	sourcing	sourcing	NOUN
taxlaw-2827	317	18	of	of	ADP
taxlaw-2827	317	19	affiliated	affiliated	ADJ
taxlaw-2827	317	20	intangibles	intangible	NOUN
taxlaw-2827	317	21	-	-	PUNCT
taxlaw-2827	317	22	related	relate	VERB
taxlaw-2827	317	23	transactions	transaction	NOUN
taxlaw-2827	317	24	,	,	PUNCT
taxlaw-2827	317	25	26	26	NUM
taxlaw-2827	317	26	va	va	NOUN
taxlaw-2827	317	27	.	.	PUNCT
taxlaw-2827	317	28	tax	tax	PROPN
taxlaw-2827	317	29	rev	rev	PROPN
taxlaw-2827	317	30	.	.	PROPN
taxlaw-2827	317	31	631	631	NUM
taxlaw-2827	317	32	,	,	PUNCT
taxlaw-2827	317	33	697	697	NUM
taxlaw-2827	317	34	(	(	PUNCT
taxlaw-2827	317	35	2007	2007	NUM
taxlaw-2827	317	36	)	)	PUNCT
taxlaw-2827	317	37	.	.	PUNCT
taxlaw-2827	318	1	62	62	NUM
taxlaw-2827	318	2	lee	lee	PROPN
taxlaw-2827	318	3	,	,	PUNCT
taxlaw-2827	318	4	supra	supra	PROPN
taxlaw-2827	318	5	note	note	PROPN
taxlaw-2827	318	6	19	19	NUM
taxlaw-2827	318	7	,	,	PUNCT
taxlaw-2827	318	8	at	at	ADP
taxlaw-2827	318	9	53	53	NUM
taxlaw-2827	318	10	(	(	PUNCT
taxlaw-2827	318	11	asserting	assert	VERB
taxlaw-2827	318	12	that	that	SCONJ
taxlaw-2827	318	13	corporate	corporate	ADJ
taxlaw-2827	318	14	nature	nature	NOUN
taxlaw-2827	318	15	results	result	VERB
taxlaw-2827	318	16	in	in	ADP
taxlaw-2827	318	17	bounded	bounded	ADJ
taxlaw-2827	318	18	feelings	feeling	NOUN
taxlaw-2827	318	19	of	of	ADP
taxlaw-2827	318	20	empathy	empathy	NOUN
taxlaw-2827	318	21	towards	towards	ADP
taxlaw-2827	318	22	geographically	geographically	ADV
taxlaw-2827	318	23	remote	remote	ADJ
taxlaw-2827	318	24	victims	victim	NOUN
taxlaw-2827	318	25	of	of	ADP
taxlaw-2827	318	26	corporate	corporate	ADJ
taxlaw-2827	318	27	irresponsibility	irresponsibility	NOUN
taxlaw-2827	318	28	)	)	PUNCT
taxlaw-2827	318	29	.	.	PUNCT
taxlaw-2827	319	1	63	63	NUM
taxlaw-2827	319	2	ilan	ilan	PROPN
taxlaw-2827	319	3	benshalom	benshalom	PROPN
taxlaw-2827	319	4	,	,	PUNCT
taxlaw-2827	319	5	the	the	DET
taxlaw-2827	319	6	dual	dual	ADJ
taxlaw-2827	319	7	subsidy	subsidy	NOUN
taxlaw-2827	319	8	theory	theory	NOUN
taxlaw-2827	319	9	of	of	ADP
taxlaw-2827	319	10	charitable	charitable	ADJ
taxlaw-2827	319	11	deductions	deduction	NOUN
taxlaw-2827	319	12	,	,	PUNCT
taxlaw-2827	319	13	84	84	NUM
taxlaw-2827	319	14	ind	ind	NOUN
taxlaw-2827	319	15	.	.	PUNCT
taxlaw-2827	320	1	l.	l.	PROPN
taxlaw-2827	320	2	j.	j.	PROPN
taxlaw-2827	320	3	1047	1047	NUM
taxlaw-2827	320	4	,	,	PUNCT
taxlaw-2827	320	5	1086–87	1086–87	NUM
taxlaw-2827	320	6	(	(	PUNCT
taxlaw-2827	320	7	2009	2009	NUM
taxlaw-2827	320	8	)	)	PUNCT
taxlaw-2827	320	9	(	(	PUNCT
taxlaw-2827	320	10	discussing	discuss	VERB
taxlaw-2827	320	11	this	this	DET
taxlaw-2827	320	12	issue	issue	NOUN
taxlaw-2827	320	13	in	in	ADP
taxlaw-2827	320	14	the	the	DET
taxlaw-2827	320	15	context	context	NOUN
taxlaw-2827	320	16	of	of	ADP
taxlaw-2827	320	17	corporate	corporate	ADJ
taxlaw-2827	320	18	philanthropy	philanthropy	NOUN
taxlaw-2827	320	19	)	)	PUNCT
taxlaw-2827	320	20	.	.	PUNCT
taxlaw-2827	321	1	100	100	NUM
taxlaw-2827	321	2	columbia	columbia	PROPN
taxlaw-2827	321	3	journal	journal	PROPN
taxlaw-2827	321	4	of	of	ADP
taxlaw-2827	321	5	tax	tax	NOUN
taxlaw-2827	321	6	law	law	NOUN
taxlaw-2827	322	1	[	[	X
taxlaw-2827	322	2	vol.6:86	vol.6:86	NOUN
taxlaw-2827	322	3	seeking	seek	VERB
taxlaw-2827	322	4	goals	goal	NOUN
taxlaw-2827	322	5	are	be	AUX
taxlaw-2827	322	6	worth	worth	ADJ
taxlaw-2827	322	7	the	the	DET
taxlaw-2827	322	8	benefits	benefit	NOUN
taxlaw-2827	322	9	to	to	ADP
taxlaw-2827	322	10	society	society	NOUN
taxlaw-2827	322	11	,	,	PUNCT
taxlaw-2827	322	12	64	64	NUM
taxlaw-2827	322	13	the	the	DET
taxlaw-2827	322	14	inquiry	inquiry	NOUN
taxlaw-2827	322	15	should	should	AUX
taxlaw-2827	322	16	be	be	AUX
taxlaw-2827	322	17	whether	whether	SCONJ
taxlaw-2827	322	18	managers	manager	NOUN
taxlaw-2827	322	19	are	be	AUX
taxlaw-2827	322	20	adequate	adequate	ADJ
taxlaw-2827	322	21	political	political	ADJ
taxlaw-2827	322	22	agents	agent	NOUN
taxlaw-2827	322	23	of	of	ADP
taxlaw-2827	322	24	the	the	DET
taxlaw-2827	322	25	shareholders	shareholder	NOUN
taxlaw-2827	322	26	they	they	PRON
taxlaw-2827	322	27	represent	represent	VERB
taxlaw-2827	322	28	.	.	PUNCT
taxlaw-2827	323	1	it	it	PRON
taxlaw-2827	323	2	is	be	AUX
taxlaw-2827	323	3	clear	clear	ADJ
taxlaw-2827	323	4	that	that	SCONJ
taxlaw-2827	323	5	managers	manager	NOUN
taxlaw-2827	323	6	are	be	AUX
taxlaw-2827	323	7	better	well	ADV
taxlaw-2827	323	8	placed	place	VERB
taxlaw-2827	323	9	than	than	ADP
taxlaw-2827	323	10	many	many	ADJ
taxlaw-2827	323	11	other	other	ADJ
taxlaw-2827	323	12	stakeholders	stakeholder	NOUN
taxlaw-2827	323	13	in	in	ADP
taxlaw-2827	323	14	identifying	identify	VERB
taxlaw-2827	323	15	the	the	DET
taxlaw-2827	323	16	various	various	ADJ
taxlaw-2827	323	17	costs	cost	NOUN
taxlaw-2827	323	18	and	and	CCONJ
taxlaw-2827	323	19	benefits	benefit	NOUN
taxlaw-2827	323	20	of	of	ADP
taxlaw-2827	323	21	corporate	corporate	ADJ
taxlaw-2827	323	22	conduct	conduct	NOUN
taxlaw-2827	323	23	to	to	ADP
taxlaw-2827	323	24	third	third	ADJ
taxlaw-2827	323	25	parties	party	NOUN
taxlaw-2827	323	26	and	and	CCONJ
taxlaw-2827	323	27	society	society	NOUN
taxlaw-2827	323	28	in	in	ADP
taxlaw-2827	323	29	general	general	ADJ
taxlaw-2827	323	30	.	.	PUNCT
taxlaw-2827	324	1	65	65	NUM
taxlaw-2827	324	2	however	however	ADV
taxlaw-2827	324	3	,	,	PUNCT
taxlaw-2827	324	4	this	this	DET
taxlaw-2827	324	5	placement	placement	NOUN
taxlaw-2827	324	6	does	do	AUX
taxlaw-2827	324	7	not	not	PART
taxlaw-2827	324	8	provide	provide	VERB
taxlaw-2827	324	9	managers	manager	NOUN
taxlaw-2827	324	10	with	with	ADP
taxlaw-2827	324	11	any	any	DET
taxlaw-2827	324	12	special	special	ADJ
taxlaw-2827	324	13	moral	moral	ADJ
taxlaw-2827	324	14	or	or	CCONJ
taxlaw-2827	324	15	political	political	ADJ
taxlaw-2827	324	16	weight	weight	NOUN
taxlaw-2827	324	17	when	when	SCONJ
taxlaw-2827	324	18	deciding	decide	VERB
taxlaw-2827	324	19	issues	issue	NOUN
taxlaw-2827	324	20	such	such	ADJ
taxlaw-2827	324	21	as	as	ADP
taxlaw-2827	324	22	the	the	DET
taxlaw-2827	324	23	fairness	fairness	NOUN
taxlaw-2827	324	24	of	of	ADP
taxlaw-2827	324	25	tax	tax	NOUN
taxlaw-2827	324	26	avoidance	avoidance	NOUN
taxlaw-2827	324	27	schemes	scheme	NOUN
taxlaw-2827	324	28	,	,	PUNCT
taxlaw-2827	324	29	labor	labor	NOUN
taxlaw-2827	324	30	practices	practice	NOUN
taxlaw-2827	324	31	or	or	CCONJ
taxlaw-2827	324	32	the	the	DET
taxlaw-2827	324	33	appropriate	appropriate	ADJ
taxlaw-2827	324	34	balance	balance	NOUN
taxlaw-2827	324	35	of	of	ADP
taxlaw-2827	324	36	sustainable	sustainable	ADJ
taxlaw-2827	324	37	growth	growth	NOUN
taxlaw-2827	324	38	against	against	ADP
taxlaw-2827	324	39	short	short	ADJ
taxlaw-2827	324	40	-	-	PUNCT
taxlaw-2827	324	41	term	term	NOUN
taxlaw-2827	324	42	profits	profit	NOUN
taxlaw-2827	324	43	.	.	PUNCT
taxlaw-2827	325	1	these	these	DET
taxlaw-2827	325	2	types	type	NOUN
taxlaw-2827	325	3	of	of	ADP
taxlaw-2827	325	4	questions	question	NOUN
taxlaw-2827	325	5	relate	relate	VERB
taxlaw-2827	325	6	to	to	ADP
taxlaw-2827	325	7	the	the	DET
taxlaw-2827	325	8	goals	goal	NOUN
taxlaw-2827	325	9	that	that	PRON
taxlaw-2827	325	10	should	should	AUX
taxlaw-2827	325	11	be	be	AUX
taxlaw-2827	325	12	pursued	pursue	VERB
taxlaw-2827	325	13	and	and	CCONJ
taxlaw-2827	325	14	not	not	PART
taxlaw-2827	325	15	the	the	DET
taxlaw-2827	325	16	methods	method	NOUN
taxlaw-2827	325	17	by	by	ADP
taxlaw-2827	325	18	which	which	PRON
taxlaw-2827	325	19	they	they	PRON
taxlaw-2827	325	20	should	should	AUX
taxlaw-2827	325	21	be	be	AUX
taxlaw-2827	325	22	pursued	pursue	VERB
taxlaw-2827	325	23	.	.	PUNCT
taxlaw-2827	326	1	therefore	therefore	ADV
taxlaw-2827	326	2	,	,	PUNCT
taxlaw-2827	326	3	the	the	DET
taxlaw-2827	326	4	answers	answer	NOUN
taxlaw-2827	326	5	to	to	ADP
taxlaw-2827	326	6	these	these	DET
taxlaw-2827	326	7	questions	question	NOUN
taxlaw-2827	326	8	should	should	AUX
taxlaw-2827	326	9	be	be	AUX
taxlaw-2827	326	10	grounded	ground	VERB
taxlaw-2827	326	11	in	in	ADP
taxlaw-2827	326	12	individual	individual	ADJ
taxlaw-2827	326	13	shareholders	shareholder	NOUN
taxlaw-2827	326	14	’	'	PUNCT
taxlaw-2827	326	15	preferences	preference	NOUN
taxlaw-2827	326	16	on	on	ADP
taxlaw-2827	326	17	these	these	DET
taxlaw-2827	326	18	issues	issue	NOUN
taxlaw-2827	326	19	and	and	CCONJ
taxlaw-2827	326	20	not	not	PART
taxlaw-2827	326	21	resolved	resolve	VERB
taxlaw-2827	326	22	solely	solely	ADV
taxlaw-2827	326	23	(	(	PUNCT
taxlaw-2827	326	24	or	or	CCONJ
taxlaw-2827	326	25	primarily	primarily	ADV
taxlaw-2827	326	26	)	)	PUNCT
taxlaw-2827	326	27	with	with	ADP
taxlaw-2827	326	28	deference	deference	NOUN
taxlaw-2827	326	29	to	to	ADP
taxlaw-2827	326	30	managers	manager	NOUN
taxlaw-2827	326	31	’	'	PUNCT
taxlaw-2827	326	32	expertise	expertise	NOUN
taxlaw-2827	326	33	.	.	PUNCT
taxlaw-2827	327	1	framing	frame	VERB
taxlaw-2827	327	2	csr	csr	NOUN
taxlaw-2827	327	3	as	as	ADP
taxlaw-2827	327	4	a	a	DET
taxlaw-2827	327	5	problem	problem	NOUN
taxlaw-2827	327	6	of	of	ADP
taxlaw-2827	327	7	political	political	ADJ
taxlaw-2827	327	8	agency	agency	NOUN
taxlaw-2827	327	9	leads	lead	VERB
taxlaw-2827	327	10	to	to	ADP
taxlaw-2827	327	11	a	a	DET
taxlaw-2827	327	12	very	very	ADV
taxlaw-2827	327	13	different	different	ADJ
taxlaw-2827	327	14	conclusion	conclusion	NOUN
taxlaw-2827	327	15	from	from	ADP
taxlaw-2827	327	16	that	that	PRON
taxlaw-2827	327	17	of	of	ADP
taxlaw-2827	327	18	the	the	DET
taxlaw-2827	327	19	mainstream	mainstream	NOUN
taxlaw-2827	327	20	csr	csr	NOUN
taxlaw-2827	327	21	literature	literature	NOUN
taxlaw-2827	327	22	.	.	PUNCT
taxlaw-2827	328	1	traditional	traditional	ADJ
taxlaw-2827	328	2	literature	literature	NOUN
taxlaw-2827	328	3	focuses	focus	VERB
taxlaw-2827	328	4	on	on	ADP
taxlaw-2827	328	5	how	how	SCONJ
taxlaw-2827	328	6	policymakers	policymaker	NOUN
taxlaw-2827	328	7	should	should	AUX
taxlaw-2827	328	8	obligate	obligate	VERB
taxlaw-2827	328	9	or	or	CCONJ
taxlaw-2827	328	10	incentivize	incentivize	VERB
taxlaw-2827	328	11	managers	manager	NOUN
taxlaw-2827	328	12	to	to	PART
taxlaw-2827	328	13	adopt	adopt	VERB
taxlaw-2827	328	14	certain	certain	ADJ
taxlaw-2827	328	15	desirable	desirable	ADJ
taxlaw-2827	328	16	policies	policy	NOUN
taxlaw-2827	328	17	that	that	PRON
taxlaw-2827	328	18	could	could	AUX
taxlaw-2827	328	19	help	help	VERB
taxlaw-2827	328	20	solve	solve	VERB
taxlaw-2827	328	21	specific	specific	ADJ
taxlaw-2827	328	22	problems	problem	NOUN
taxlaw-2827	328	23	associated	associate	VERB
taxlaw-2827	328	24	with	with	ADP
taxlaw-2827	328	25	their	their	PRON
taxlaw-2827	328	26	business	business	NOUN
taxlaw-2827	328	27	activities	activity	NOUN
taxlaw-2827	328	28	.	.	PUNCT
taxlaw-2827	329	1	66	66	NUM
taxlaw-2827	329	2	this	this	DET
taxlaw-2827	329	3	article	article	NOUN
taxlaw-2827	329	4	suggests	suggest	VERB
taxlaw-2827	329	5	that	that	SCONJ
taxlaw-2827	329	6	instead	instead	ADV
taxlaw-2827	329	7	of	of	ADP
taxlaw-2827	329	8	trying	try	VERB
taxlaw-2827	329	9	to	to	PART
taxlaw-2827	329	10	define	define	VERB
taxlaw-2827	329	11	what	what	PRON
taxlaw-2827	329	12	“	"	PUNCT
taxlaw-2827	329	13	good	good	ADJ
taxlaw-2827	329	14	corporate	corporate	ADJ
taxlaw-2827	329	15	citizenship	citizenship	NOUN
taxlaw-2827	329	16	”	"	PUNCT
taxlaw-2827	329	17	entails	entail	VERB
taxlaw-2827	329	18	,	,	PUNCT
taxlaw-2827	329	19	policymakers	policymaker	NOUN
taxlaw-2827	329	20	should	should	AUX
taxlaw-2827	329	21	try	try	VERB
taxlaw-2827	329	22	to	to	PART
taxlaw-2827	329	23	make	make	VERB
taxlaw-2827	329	24	corporations	corporation	NOUN
taxlaw-2827	329	25	perform	perform	VERB
taxlaw-2827	329	26	their	their	PRON
taxlaw-2827	329	27	political	political	ADJ
taxlaw-2827	329	28	agency	agency	NOUN
taxlaw-2827	329	29	role	role	NOUN
taxlaw-2827	329	30	adequately	adequately	ADV
taxlaw-2827	329	31	.	.	PUNCT
taxlaw-2827	330	1	as	as	SCONJ
taxlaw-2827	330	2	noted	note	VERB
taxlaw-2827	330	3	earlier	early	ADV
taxlaw-2827	330	4	,	,	PUNCT
taxlaw-2827	330	5	all	all	PRON
taxlaw-2827	330	6	of	of	ADP
taxlaw-2827	330	7	the	the	DET
taxlaw-2827	330	8	issues	issue	NOUN
taxlaw-2827	330	9	attached	attach	VERB
taxlaw-2827	330	10	to	to	ADP
taxlaw-2827	330	11	the	the	DET
taxlaw-2827	330	12	csr	csr	NOUN
taxlaw-2827	330	13	debate	debate	NOUN
taxlaw-2827	330	14	relate	relate	VERB
taxlaw-2827	330	15	to	to	ADP
taxlaw-2827	330	16	the	the	DET
taxlaw-2827	330	17	provision	provision	NOUN
taxlaw-2827	330	18	of	of	ADP
taxlaw-2827	330	19	public	public	ADJ
taxlaw-2827	330	20	goods	good	NOUN
taxlaw-2827	330	21	67	67	NUM
taxlaw-2827	330	22	—	—	PUNCT
taxlaw-2827	330	23	how	how	SCONJ
taxlaw-2827	330	24	they	they	PRON
taxlaw-2827	330	25	should	should	AUX
taxlaw-2827	330	26	be	be	AUX
taxlaw-2827	330	27	provided	provide	VERB
taxlaw-2827	330	28	,	,	PUNCT
taxlaw-2827	330	29	the	the	DET
taxlaw-2827	330	30	desired	desire	VERB
taxlaw-2827	330	31	amount	amount	NOUN
taxlaw-2827	330	32	,	,	PUNCT
taxlaw-2827	330	33	and	and	CCONJ
taxlaw-2827	330	34	prioritization	prioritization	NOUN
taxlaw-2827	330	35	relative	relative	ADJ
taxlaw-2827	330	36	to	to	ADP
taxlaw-2827	330	37	other	other	ADJ
taxlaw-2827	330	38	public	public	ADJ
taxlaw-2827	330	39	goods	good	NOUN
taxlaw-2827	330	40	.	.	PUNCT
taxlaw-2827	331	1	the	the	DET
taxlaw-2827	331	2	reason	reason	NOUN
taxlaw-2827	331	3	there	there	PRON
taxlaw-2827	331	4	are	be	VERB
taxlaw-2827	331	5	so	so	ADV
taxlaw-2827	331	6	many	many	ADJ
taxlaw-2827	331	7	csr	csr	NOUN
taxlaw-2827	331	8	approaches	approach	NOUN
taxlaw-2827	331	9	stems	stem	VERB
taxlaw-2827	331	10	from	from	ADP
taxlaw-2827	331	11	the	the	DET
taxlaw-2827	331	12	(	(	PUNCT
taxlaw-2827	331	13	legitimate	legitimate	ADJ
taxlaw-2827	331	14	)	)	PUNCT
taxlaw-2827	331	15	differences	difference	NOUN
taxlaw-2827	331	16	in	in	ADP
taxlaw-2827	331	17	opinion	opinion	NOUN
taxlaw-2827	331	18	with	with	ADP
taxlaw-2827	331	19	respect	respect	NOUN
taxlaw-2827	331	20	to	to	ADP
taxlaw-2827	331	21	what	what	PRON
taxlaw-2827	331	22	accounts	account	VERB
taxlaw-2827	331	23	for	for	ADP
taxlaw-2827	331	24	fair	fair	ADJ
taxlaw-2827	331	25	or	or	CCONJ
taxlaw-2827	331	26	optimal	optimal	ADJ
taxlaw-2827	331	27	provision	provision	NOUN
taxlaw-2827	331	28	of	of	ADP
taxlaw-2827	331	29	public	public	ADJ
taxlaw-2827	331	30	goods	good	NOUN
taxlaw-2827	331	31	.	.	PUNCT
taxlaw-2827	332	1	neither	neither	CCONJ
taxlaw-2827	332	2	governments	government	NOUN
taxlaw-2827	332	3	nor	nor	CCONJ
taxlaw-2827	332	4	markets	market	NOUN
taxlaw-2827	332	5	can	can	AUX
taxlaw-2827	332	6	determine	determine	VERB
taxlaw-2827	332	7	the	the	DET
taxlaw-2827	332	8	“	"	PUNCT
taxlaw-2827	332	9	correct	correct	ADJ
taxlaw-2827	332	10	”	"	PUNCT
taxlaw-2827	332	11	answer	answer	NOUN
taxlaw-2827	332	12	to	to	ADP
taxlaw-2827	332	13	this	this	DET
taxlaw-2827	332	14	question	question	NOUN
taxlaw-2827	332	15	,	,	PUNCT
taxlaw-2827	332	16	simply	simply	ADV
taxlaw-2827	332	17	because	because	SCONJ
taxlaw-2827	332	18	it	it	PRON
taxlaw-2827	332	19	depends	depend	VERB
taxlaw-2827	332	20	on	on	ADP
taxlaw-2827	332	21	the	the	DET
taxlaw-2827	332	22	aggregation	aggregation	NOUN
taxlaw-2827	332	23	of	of	ADP
taxlaw-2827	332	24	preferences	preference	NOUN
taxlaw-2827	332	25	of	of	ADP
taxlaw-2827	332	26	all	all	DET
taxlaw-2827	332	27	members	member	NOUN
taxlaw-2827	332	28	in	in	ADP
taxlaw-2827	332	29	a	a	DET
taxlaw-2827	332	30	given	give	VERB
taxlaw-2827	332	31	society	society	NOUN
taxlaw-2827	332	32	.	.	PUNCT
taxlaw-2827	333	1	for	for	ADP
taxlaw-2827	333	2	example	example	NOUN
taxlaw-2827	333	3	,	,	PUNCT
taxlaw-2827	333	4	in	in	ADP
taxlaw-2827	333	5	modern	modern	ADJ
taxlaw-2827	333	6	democracies	democracy	NOUN
taxlaw-2827	333	7	,	,	PUNCT
taxlaw-2827	333	8	majoritarian	majoritarian	ADJ
taxlaw-2827	333	9	decision	decision	NOUN
taxlaw-2827	333	10	-	-	PUNCT
taxlaw-2827	333	11	making	making	NOUN
taxlaw-2827	333	12	is	be	AUX
taxlaw-2827	333	13	one	one	NUM
taxlaw-2827	333	14	way	way	NOUN
taxlaw-2827	333	15	to	to	PART
taxlaw-2827	333	16	determine	determine	VERB
taxlaw-2827	333	17	the	the	DET
taxlaw-2827	333	18	public	public	ADJ
taxlaw-2827	333	19	goods	good	NOUN
taxlaw-2827	333	20	that	that	PRON
taxlaw-2827	333	21	should	should	AUX
taxlaw-2827	333	22	be	be	AUX
taxlaw-2827	333	23	supplied	supply	VERB
taxlaw-2827	333	24	by	by	ADP
taxlaw-2827	333	25	the	the	DET
taxlaw-2827	333	26	government	government	NOUN
taxlaw-2827	333	27	.	.	PUNCT
taxlaw-2827	334	1	majoritarian	majoritarian	ADJ
taxlaw-2827	334	2	decision	decision	NOUN
taxlaw-2827	334	3	-	-	PUNCT
taxlaw-2827	334	4	making	making	NOUN
taxlaw-2827	334	5	has	have	VERB
taxlaw-2827	334	6	its	its	PRON
taxlaw-2827	334	7	advantages	advantage	NOUN
taxlaw-2827	334	8	(	(	PUNCT
taxlaw-2827	334	9	namely	namely	ADV
taxlaw-2827	334	10	,	,	PUNCT
taxlaw-2827	334	11	that	that	SCONJ
taxlaw-2827	334	12	it	it	PRON
taxlaw-2827	334	13	can	can	AUX
taxlaw-2827	334	14	be	be	AUX
taxlaw-2827	334	15	applied	apply	VERB
taxlaw-2827	334	16	coercively	coercively	ADV
taxlaw-2827	334	17	to	to	PART
taxlaw-2827	334	18	eliminate	eliminate	VERB
taxlaw-2827	334	19	free	free	ADJ
taxlaw-2827	334	20	riding	riding	NOUN
taxlaw-2827	334	21	)	)	PUNCT
taxlaw-2827	334	22	,	,	PUNCT
taxlaw-2827	334	23	but	but	CCONJ
taxlaw-2827	334	24	it	it	PRON
taxlaw-2827	334	25	also	also	ADV
taxlaw-2827	334	26	has	have	VERB
taxlaw-2827	334	27	its	its	PRON
taxlaw-2827	334	28	weaknesses	weakness	NOUN
taxlaw-2827	334	29	(	(	PUNCT
taxlaw-2827	334	30	namely	namely	ADV
taxlaw-2827	334	31	,	,	PUNCT
taxlaw-2827	334	32	the	the	DET
taxlaw-2827	334	33	difficulty	difficulty	NOUN
taxlaw-2827	334	34	of	of	ADP
taxlaw-2827	334	35	achieving	achieve	VERB
taxlaw-2827	334	36	a	a	DET
taxlaw-2827	334	37	stable	stable	ADJ
taxlaw-2827	334	38	coalition	coalition	NOUN
taxlaw-2827	334	39	on	on	ADP
taxlaw-2827	334	40	a	a	DET
taxlaw-2827	334	41	great	great	ADJ
taxlaw-2827	334	42	number	number	NOUN
taxlaw-2827	334	43	of	of	ADP
taxlaw-2827	334	44	issues	issue	NOUN
taxlaw-2827	334	45	)	)	PUNCT
taxlaw-2827	334	46	.	.	PUNCT
taxlaw-2827	335	1	people	people	NOUN
taxlaw-2827	335	2	therefore	therefore	ADV
taxlaw-2827	335	3	try	try	VERB
taxlaw-2827	335	4	to	to	PART
taxlaw-2827	335	5	promote	promote	VERB
taxlaw-2827	335	6	their	their	PRON
taxlaw-2827	335	7	ideas	idea	NOUN
taxlaw-2827	335	8	about	about	ADP
taxlaw-2827	335	9	the	the	DET
taxlaw-2827	335	10	necessity	necessity	NOUN
taxlaw-2827	335	11	of	of	ADP
taxlaw-2827	335	12	public	public	ADJ
taxlaw-2827	335	13	goods	good	NOUN
taxlaw-2827	335	14	in	in	ADP
taxlaw-2827	335	15	other	other	ADJ
taxlaw-2827	335	16	ways	way	NOUN
taxlaw-2827	335	17	,	,	PUNCT
taxlaw-2827	335	18	such	such	ADJ
taxlaw-2827	335	19	as	as	ADP
taxlaw-2827	335	20	through	through	ADP
taxlaw-2827	335	21	charitable	charitable	ADJ
taxlaw-2827	335	22	donations	donation	NOUN
taxlaw-2827	335	23	,	,	PUNCT
taxlaw-2827	335	24	68	68	NUM
taxlaw-2827	335	25	volunteering	volunteering	NOUN
taxlaw-2827	335	26	,	,	PUNCT
taxlaw-2827	335	27	and	and	CCONJ
taxlaw-2827	335	28	their	their	PRON
taxlaw-2827	335	29	daily	daily	ADJ
taxlaw-2827	335	30	business	business	NOUN
taxlaw-2827	335	31	and	and	CCONJ
taxlaw-2827	335	32	non	non	ADJ
taxlaw-2827	335	33	-	-	ADJ
taxlaw-2827	335	34	business	business	ADJ
taxlaw-2827	335	35	associations	association	NOUN
taxlaw-2827	335	36	and	and	CCONJ
taxlaw-2827	335	37	interactions	interaction	NOUN
taxlaw-2827	335	38	.	.	PUNCT
taxlaw-2827	336	1	what	what	PRON
taxlaw-2827	336	2	comprises	comprise	VERB
taxlaw-2827	336	3	legitimate	legitimate	ADJ
taxlaw-2827	336	4	tax	tax	NOUN
taxlaw-2827	336	5	planning	planning	NOUN
taxlaw-2827	336	6	or	or	CCONJ
taxlaw-2827	336	7	environmentally	environmentally	ADV
taxlaw-2827	336	8	conscious	conscious	ADJ
taxlaw-2827	336	9	business	business	NOUN
taxlaw-2827	336	10	conduct	conduct	NOUN
taxlaw-2827	336	11	is	be	AUX
taxlaw-2827	336	12	something	something	PRON
taxlaw-2827	336	13	that	that	PRON
taxlaw-2827	336	14	can	can	AUX
taxlaw-2827	336	15	only	only	ADV
taxlaw-2827	336	16	partially	partially	ADV
taxlaw-2827	336	17	be	be	AUX
taxlaw-2827	336	18	agreed	agree	VERB
taxlaw-2827	336	19	upon	upon	SCONJ
taxlaw-2827	336	20	and	and	CCONJ
taxlaw-2827	336	21	advanced	advance	VERB
taxlaw-2827	336	22	through	through	ADP
taxlaw-2827	336	23	government	government	NOUN
taxlaw-2827	336	24	regulation	regulation	NOUN
taxlaw-2827	336	25	.	.	PUNCT
taxlaw-2827	337	1	apart	apart	ADV
taxlaw-2827	337	2	from	from	ADP
taxlaw-2827	337	3	what	what	PRON
taxlaw-2827	337	4	is	be	AUX
taxlaw-2827	337	5	illegal	illegal	ADJ
taxlaw-2827	337	6	,	,	PUNCT
taxlaw-2827	337	7	individuals	individual	NOUN
taxlaw-2827	337	8	have	have	VERB
taxlaw-2827	337	9	heterogeneous	heterogeneous	ADJ
taxlaw-2827	337	10	preferences	preference	NOUN
taxlaw-2827	337	11	with	with	ADP
taxlaw-2827	337	12	respect	respect	NOUN
taxlaw-2827	337	13	to	to	ADP
taxlaw-2827	337	14	this	this	DET
taxlaw-2827	337	15	controversial	controversial	ADJ
taxlaw-2827	337	16	,	,	PUNCT
taxlaw-2827	337	17	yet	yet	CCONJ
taxlaw-2827	337	18	fundamental	fundamental	ADJ
taxlaw-2827	337	19	issue	issue	NOUN
taxlaw-2827	337	20	.	.	PUNCT
taxlaw-2827	338	1	correspondingly	correspondingly	ADV
taxlaw-2827	338	2	,	,	PUNCT
taxlaw-2827	338	3	they	they	PRON
taxlaw-2827	338	4	may	may	AUX
taxlaw-2827	338	5	have	have	VERB
taxlaw-2827	338	6	different	different	ADJ
taxlaw-2827	338	7	ideas	idea	NOUN
taxlaw-2827	338	8	as	as	ADP
taxlaw-2827	338	9	to	to	ADP
taxlaw-2827	338	10	how	how	SCONJ
taxlaw-2827	338	11	their	their	PRON
taxlaw-2827	338	12	position	position	NOUN
taxlaw-2827	338	13	could	could	AUX
taxlaw-2827	338	14	be	be	AUX
taxlaw-2827	338	15	advanced	advance	VERB
taxlaw-2827	338	16	,	,	PUNCT
taxlaw-2827	338	17	and	and	CCONJ
taxlaw-2827	338	18	can	can	AUX
taxlaw-2827	338	19	choose	choose	VERB
taxlaw-2827	338	20	64	64	NUM
taxlaw-2827	338	21	see	see	VERB
taxlaw-2827	338	22	generally	generally	ADV
taxlaw-2827	338	23	elhauge	elhauge	ADJ
taxlaw-2827	338	24	,	,	PUNCT
taxlaw-2827	338	25	supra	supra	NOUN
taxlaw-2827	338	26	note	note	NOUN
taxlaw-2827	338	27	11	11	NUM
taxlaw-2827	338	28	,	,	PUNCT
taxlaw-2827	338	29	passim	passim	NOUN
taxlaw-2827	338	30	(	(	PUNCT
taxlaw-2827	338	31	convincingly	convincingly	ADV
taxlaw-2827	338	32	arguing	argue	VERB
taxlaw-2827	338	33	that	that	SCONJ
taxlaw-2827	338	34	,	,	PUNCT
taxlaw-2827	338	35	in	in	ADP
taxlaw-2827	338	36	many	many	ADJ
taxlaw-2827	338	37	cases	case	NOUN
taxlaw-2827	338	38	,	,	PUNCT
taxlaw-2827	338	39	allowing	allow	VERB
taxlaw-2827	338	40	managers	manager	NOUN
taxlaw-2827	338	41	to	to	PART
taxlaw-2827	338	42	engage	engage	VERB
taxlaw-2827	338	43	in	in	ADP
taxlaw-2827	338	44	profit	profit	NOUN
taxlaw-2827	338	45	-	-	PUNCT
taxlaw-2827	338	46	sacrificing	sacrifice	VERB
taxlaw-2827	338	47	behavior	behavior	NOUN
taxlaw-2827	338	48	to	to	PART
taxlaw-2827	338	49	promote	promote	VERB
taxlaw-2827	338	50	non	non	ADJ
taxlaw-2827	338	51	-	-	ADJ
taxlaw-2827	338	52	wealth	wealth	ADJ
taxlaw-2827	338	53	maximization	maximization	NOUN
taxlaw-2827	338	54	goals	goal	NOUN
taxlaw-2827	338	55	would	would	AUX
taxlaw-2827	338	56	not	not	PART
taxlaw-2827	338	57	result	result	VERB
taxlaw-2827	338	58	in	in	ADP
taxlaw-2827	338	59	significant	significant	ADJ
taxlaw-2827	338	60	agency	agency	NOUN
taxlaw-2827	338	61	costs	cost	NOUN
taxlaw-2827	338	62	and	and	CCONJ
taxlaw-2827	338	63	would	would	AUX
taxlaw-2827	338	64	be	be	AUX
taxlaw-2827	338	65	efficient	efficient	ADJ
taxlaw-2827	338	66	as	as	ADP
taxlaw-2827	338	67	a	a	DET
taxlaw-2827	338	68	way	way	NOUN
taxlaw-2827	338	69	of	of	ADP
taxlaw-2827	338	70	improving	improve	VERB
taxlaw-2827	338	71	shareholders	shareholder	NOUN
taxlaw-2827	338	72	’	'	PUNCT
taxlaw-2827	338	73	satisfaction	satisfaction	NOUN
taxlaw-2827	338	74	by	by	ADP
taxlaw-2827	338	75	compensating	compensate	VERB
taxlaw-2827	338	76	for	for	ADP
taxlaw-2827	338	77	their	their	PRON
taxlaw-2827	338	78	lower	low	ADJ
taxlaw-2827	338	79	financial	financial	ADJ
taxlaw-2827	338	80	returns	return	NOUN
taxlaw-2827	338	81	)	)	PUNCT
taxlaw-2827	338	82	.	.	PUNCT
taxlaw-2827	339	1	65	65	NUM
taxlaw-2827	339	2	johnston	johnston	PROPN
taxlaw-2827	339	3	,	,	PUNCT
taxlaw-2827	339	4	supra	supra	PROPN
taxlaw-2827	339	5	note	note	PROPN
taxlaw-2827	339	6	20	20	NUM
taxlaw-2827	339	7	,	,	PUNCT
taxlaw-2827	339	8	at	at	ADP
taxlaw-2827	339	9	234	234	NUM
taxlaw-2827	339	10	.	.	PUNCT
taxlaw-2827	339	11	66	66	NUM
taxlaw-2827	339	12	andere	andere	PROPN
taxlaw-2827	339	13	crane	crane	NOUN
taxlaw-2827	339	14	et	et	PROPN
taxlaw-2827	340	1	al	al	PROPN
taxlaw-2827	340	2	.	.	PROPN
taxlaw-2827	340	3	,	,	PUNCT
taxlaw-2827	340	4	introduction	introduction	NOUN
taxlaw-2827	340	5	,	,	PUNCT
taxlaw-2827	340	6	in	in	ADP
taxlaw-2827	340	7	oxford	oxford	PROPN
taxlaw-2827	340	8	handbook	handbook	NOUN
taxlaw-2827	340	9	3	3	NUM
taxlaw-2827	340	10	;	;	PUNCT
taxlaw-2827	340	11	greenfield	greenfield	NOUN
taxlaw-2827	340	12	&	&	CCONJ
taxlaw-2827	340	13	smith	smith	PROPN
taxlaw-2827	340	14	,	,	PUNCT
taxlaw-2827	340	15	supra	supra	PROPN
taxlaw-2827	340	16	note	note	PROPN
taxlaw-2827	340	17	22	22	NUM
taxlaw-2827	340	18	(	(	PUNCT
taxlaw-2827	340	19	arguing	argue	VERB
taxlaw-2827	340	20	that	that	SCONJ
taxlaw-2827	340	21	providing	provide	VERB
taxlaw-2827	340	22	management	management	NOUN
taxlaw-2827	340	23	with	with	ADP
taxlaw-2827	340	24	more	more	ADJ
taxlaw-2827	340	25	latitude	latitude	NOUN
taxlaw-2827	340	26	to	to	PART
taxlaw-2827	340	27	undertake	undertake	VERB
taxlaw-2827	340	28	socially	socially	ADV
taxlaw-2827	340	29	conscious	conscious	ADJ
taxlaw-2827	340	30	,	,	PUNCT
taxlaw-2827	340	31	non	non	ADJ
taxlaw-2827	340	32	-	-	ADJ
taxlaw-2827	340	33	profit	profit	ADJ
taxlaw-2827	340	34	maximizing	maximizing	NOUN
taxlaw-2827	340	35	initiatives	initiative	NOUN
taxlaw-2827	340	36	is	be	AUX
taxlaw-2827	340	37	desirable	desirable	ADJ
taxlaw-2827	340	38	)	)	PUNCT
taxlaw-2827	340	39	.	.	PUNCT
taxlaw-2827	341	1	67	67	NUM
taxlaw-2827	341	2	see	see	VERB
taxlaw-2827	341	3	supra	supra	PROPN
taxlaw-2827	341	4	notes	note	NOUN
taxlaw-2827	341	5	17–18	17–18	NUM
taxlaw-2827	341	6	and	and	CCONJ
taxlaw-2827	341	7	accompanying	accompany	VERB
taxlaw-2827	341	8	text	text	NOUN
taxlaw-2827	341	9	.	.	PUNCT
taxlaw-2827	342	1	68	68	NUM
taxlaw-2827	342	2	see	see	VERB
taxlaw-2827	342	3	generally	generally	ADV
taxlaw-2827	342	4	saul	saul	PROPN
taxlaw-2827	342	5	levmore	levmore	NOUN
taxlaw-2827	342	6	,	,	PUNCT
taxlaw-2827	342	7	taxes	taxis	NOUN
taxlaw-2827	342	8	as	as	ADP
taxlaw-2827	342	9	ballots	ballot	NOUN
taxlaw-2827	342	10	,	,	PUNCT
taxlaw-2827	342	11	65	65	NUM
taxlaw-2827	342	12	u.	u.	PROPN
taxlaw-2827	342	13	chi	chi	PROPN
taxlaw-2827	342	14	.	.	PUNCT
taxlaw-2827	343	1	l.	l.	PROPN
taxlaw-2827	343	2	rev	rev	PROPN
taxlaw-2827	343	3	.	.	PROPN
taxlaw-2827	344	1	387	387	NUM
taxlaw-2827	344	2	(	(	PUNCT
taxlaw-2827	344	3	1998	1998	NUM
taxlaw-2827	344	4	)	)	PUNCT
taxlaw-2827	344	5	(	(	PUNCT
taxlaw-2827	344	6	arguing	argue	VERB
taxlaw-2827	344	7	that	that	SCONJ
taxlaw-2827	344	8	governments	government	NOUN
taxlaw-2827	344	9	can	can	AUX
taxlaw-2827	344	10	use	use	VERB
taxlaw-2827	344	11	individuals	individual	NOUN
taxlaw-2827	344	12	'	'	PART
taxlaw-2827	344	13	donations	donation	NOUN
taxlaw-2827	344	14	as	as	ADP
taxlaw-2827	344	15	a	a	DET
taxlaw-2827	344	16	signal	signal	NOUN
taxlaw-2827	344	17	of	of	ADP
taxlaw-2827	344	18	their	their	PRON
taxlaw-2827	344	19	preferences	preference	NOUN
taxlaw-2827	344	20	)	)	PUNCT
taxlaw-2827	344	21	.	.	PUNCT
taxlaw-2827	345	1	2014	2014	NUM
taxlaw-2827	345	2	]	]	PUNCT
taxlaw-2827	345	3	tax	tax	NOUN
taxlaw-2827	345	4	disclosure	disclosure	NOUN
taxlaw-2827	345	5	and	and	CCONJ
taxlaw-2827	345	6	corporate	corporate	ADJ
taxlaw-2827	345	7	political	political	ADJ
taxlaw-2827	345	8	agency	agency	NOUN
taxlaw-2827	345	9	101	101	NUM
taxlaw-2827	345	10	among	among	ADP
taxlaw-2827	345	11	an	an	DET
taxlaw-2827	345	12	almost	almost	ADV
taxlaw-2827	345	13	infinite	infinite	ADJ
taxlaw-2827	345	14	number	number	NOUN
taxlaw-2827	345	15	of	of	ADP
taxlaw-2827	345	16	legal	legal	ADJ
taxlaw-2827	345	17	and	and	CCONJ
taxlaw-2827	345	18	legitimate	legitimate	ADJ
taxlaw-2827	345	19	ways	way	NOUN
taxlaw-2827	345	20	to	to	PART
taxlaw-2827	345	21	promote	promote	VERB
taxlaw-2827	345	22	these	these	DET
taxlaw-2827	345	23	ideas	idea	NOUN
taxlaw-2827	345	24	.	.	PUNCT
taxlaw-2827	346	1	portfolio	portfolio	NOUN
taxlaw-2827	346	2	investment	investment	NOUN
taxlaw-2827	346	3	in	in	ADP
taxlaw-2827	346	4	public	public	ADJ
taxlaw-2827	346	5	companies	company	NOUN
taxlaw-2827	346	6	and	and	CCONJ
taxlaw-2827	346	7	mnes	mne	NOUN
taxlaw-2827	346	8	is	be	AUX
taxlaw-2827	346	9	one	one	NUM
taxlaw-2827	346	10	of	of	ADP
taxlaw-2827	346	11	many	many	ADJ
taxlaw-2827	346	12	such	such	ADJ
taxlaw-2827	346	13	ways	way	NOUN
taxlaw-2827	346	14	.	.	PUNCT
taxlaw-2827	347	1	the	the	DET
taxlaw-2827	347	2	reason	reason	NOUN
taxlaw-2827	347	3	it	it	PRON
taxlaw-2827	347	4	has	have	AUX
taxlaw-2827	347	5	attracted	attract	VERB
taxlaw-2827	347	6	disproportionate	disproportionate	ADJ
taxlaw-2827	347	7	scholarly	scholarly	ADJ
taxlaw-2827	347	8	attention	attention	NOUN
taxlaw-2827	347	9	relates	relate	VERB
taxlaw-2827	347	10	to	to	ADP
taxlaw-2827	347	11	the	the	DET
taxlaw-2827	347	12	growing	grow	VERB
taxlaw-2827	347	13	importance	importance	NOUN
taxlaw-2827	347	14	of	of	ADP
taxlaw-2827	347	15	the	the	DET
taxlaw-2827	347	16	corporate	corporate	ADJ
taxlaw-2827	347	17	sector	sector	NOUN
taxlaw-2827	347	18	in	in	ADP
taxlaw-2827	347	19	the	the	DET
taxlaw-2827	347	20	modern	modern	ADJ
taxlaw-2827	347	21	economy	economy	NOUN
taxlaw-2827	347	22	,	,	PUNCT
taxlaw-2827	347	23	as	as	ADV
taxlaw-2827	347	24	well	well	ADV
taxlaw-2827	347	25	as	as	ADP
taxlaw-2827	347	26	portfolio	portfolio	NOUN
taxlaw-2827	347	27	investors	investor	NOUN
taxlaw-2827	347	28	’	’	PART
taxlaw-2827	347	29	insulation	insulation	NOUN
taxlaw-2827	347	30	and	and	CCONJ
taxlaw-2827	347	31	detachment	detachment	NOUN
taxlaw-2827	347	32	from	from	ADP
taxlaw-2827	347	33	responsibility	responsibility	NOUN
taxlaw-2827	347	34	.	.	PUNCT
taxlaw-2827	348	1	to	to	PART
taxlaw-2827	348	2	summarize	summarize	VERB
taxlaw-2827	348	3	,	,	PUNCT
taxlaw-2827	348	4	policymakers	policymaker	NOUN
taxlaw-2827	348	5	should	should	AUX
taxlaw-2827	348	6	refrain	refrain	VERB
taxlaw-2827	348	7	from	from	ADP
taxlaw-2827	348	8	adopting	adopt	VERB
taxlaw-2827	348	9	traditional	traditional	ADJ
taxlaw-2827	348	10	csr	csr	NOUN
taxlaw-2827	348	11	objectives	objective	NOUN
taxlaw-2827	348	12	,	,	PUNCT
taxlaw-2827	348	13	which	which	PRON
taxlaw-2827	348	14	focus	focus	VERB
taxlaw-2827	348	15	on	on	ADP
taxlaw-2827	348	16	how	how	SCONJ
taxlaw-2827	348	17	to	to	PART
taxlaw-2827	348	18	generate	generate	VERB
taxlaw-2827	348	19	better	well	ADJ
taxlaw-2827	348	20	corporate	corporate	ADJ
taxlaw-2827	348	21	conduct	conduct	NOUN
taxlaw-2827	348	22	.	.	PUNCT
taxlaw-2827	349	1	instead	instead	ADV
taxlaw-2827	349	2	,	,	PUNCT
taxlaw-2827	349	3	they	they	PRON
taxlaw-2827	349	4	should	should	AUX
taxlaw-2827	349	5	place	place	VERB
taxlaw-2827	349	6	the	the	DET
taxlaw-2827	349	7	political	political	ADJ
taxlaw-2827	349	8	agency	agency	NOUN
taxlaw-2827	349	9	deficit	deficit	NOUN
taxlaw-2827	349	10	,	,	PUNCT
taxlaw-2827	349	11	which	which	PRON
taxlaw-2827	349	12	results	result	VERB
taxlaw-2827	349	13	from	from	ADP
taxlaw-2827	349	14	individual	individual	ADJ
taxlaw-2827	349	15	shareholders	shareholder	NOUN
taxlaw-2827	349	16	’	'	PUNCT
taxlaw-2827	349	17	rational	rational	ADJ
taxlaw-2827	349	18	indifference	indifference	NOUN
taxlaw-2827	349	19	to	to	ADP
taxlaw-2827	349	20	political	political	ADJ
taxlaw-2827	349	21	aspects	aspect	NOUN
taxlaw-2827	349	22	of	of	ADP
taxlaw-2827	349	23	corporate	corporate	ADJ
taxlaw-2827	349	24	conduct	conduct	NOUN
taxlaw-2827	349	25	,	,	PUNCT
taxlaw-2827	349	26	as	as	ADP
taxlaw-2827	349	27	the	the	DET
taxlaw-2827	349	28	main	main	ADJ
taxlaw-2827	349	29	element	element	NOUN
taxlaw-2827	349	30	of	of	ADP
taxlaw-2827	349	31	concern	concern	NOUN
taxlaw-2827	349	32	with	with	ADP
taxlaw-2827	349	33	respect	respect	NOUN
taxlaw-2827	349	34	to	to	ADP
taxlaw-2827	349	35	the	the	DET
taxlaw-2827	349	36	current	current	ADJ
taxlaw-2827	349	37	wealth	wealth	NOUN
taxlaw-2827	349	38	-	-	PUNCT
taxlaw-2827	349	39	maximization	maximization	NOUN
taxlaw-2827	349	40	ideals	ideal	NOUN
taxlaw-2827	349	41	of	of	ADP
taxlaw-2827	349	42	the	the	DET
taxlaw-2827	349	43	corporate	corporate	ADJ
taxlaw-2827	349	44	law	law	NOUN
taxlaw-2827	349	45	model	model	NOUN
taxlaw-2827	349	46	.	.	PUNCT
taxlaw-2827	350	1	according	accord	VERB
taxlaw-2827	350	2	to	to	ADP
taxlaw-2827	350	3	this	this	DET
taxlaw-2827	350	4	analysis	analysis	NOUN
taxlaw-2827	350	5	,	,	PUNCT
taxlaw-2827	350	6	a	a	DET
taxlaw-2827	350	7	csr	csr	NOUN
taxlaw-2827	350	8	agenda	agenda	NOUN
taxlaw-2827	350	9	should	should	AUX
taxlaw-2827	350	10	anchor	anchor	VERB
taxlaw-2827	350	11	its	its	PRON
taxlaw-2827	350	12	efforts	effort	NOUN
taxlaw-2827	350	13	in	in	ADP
taxlaw-2827	350	14	the	the	DET
taxlaw-2827	350	15	need	need	NOUN
taxlaw-2827	350	16	to	to	PART
taxlaw-2827	350	17	compensate	compensate	VERB
taxlaw-2827	350	18	for	for	ADP
taxlaw-2827	350	19	the	the	DET
taxlaw-2827	350	20	negative	negative	ADJ
taxlaw-2827	350	21	political	political	ADJ
taxlaw-2827	350	22	externalities	externality	NOUN
taxlaw-2827	350	23	that	that	SCONJ
taxlaw-2827	350	24	this	this	DET
taxlaw-2827	350	25	shareholder	shareholder	NOUN
taxlaw-2827	350	26	indifference	indifference	NOUN
taxlaw-2827	350	27	imposes	impose	VERB
taxlaw-2827	350	28	on	on	ADP
taxlaw-2827	350	29	the	the	DET
taxlaw-2827	350	30	democratic	democratic	ADJ
taxlaw-2827	350	31	political	political	ADJ
taxlaw-2827	350	32	process	process	NOUN
taxlaw-2827	350	33	.	.	PUNCT
taxlaw-2827	351	1	this	this	DET
taxlaw-2827	351	2	compensation	compensation	NOUN
taxlaw-2827	351	3	requires	require	VERB
taxlaw-2827	351	4	taking	take	VERB
taxlaw-2827	351	5	institutional	institutional	ADJ
taxlaw-2827	351	6	actions	action	NOUN
taxlaw-2827	351	7	that	that	PRON
taxlaw-2827	351	8	would	would	AUX
taxlaw-2827	351	9	legitimize	legitimize	VERB
taxlaw-2827	351	10	the	the	DET
taxlaw-2827	351	11	unavoidable	unavoidable	ADJ
taxlaw-2827	351	12	political	political	ADJ
taxlaw-2827	351	13	agency	agency	NOUN
taxlaw-2827	351	14	of	of	ADP
taxlaw-2827	351	15	managers	manager	NOUN
taxlaw-2827	351	16	,	,	PUNCT
taxlaw-2827	351	17	while	while	SCONJ
taxlaw-2827	351	18	maintaining	maintain	VERB
taxlaw-2827	351	19	the	the	DET
taxlaw-2827	351	20	benefits	benefit	NOUN
taxlaw-2827	351	21	of	of	ADP
taxlaw-2827	351	22	the	the	DET
taxlaw-2827	351	23	corporate	corporate	ADJ
taxlaw-2827	351	24	structure	structure	NOUN
taxlaw-2827	351	25	and	and	CCONJ
taxlaw-2827	351	26	portfolio	portfolio	NOUN
taxlaw-2827	351	27	investment	investment	NOUN
taxlaw-2827	351	28	patterns	pattern	NOUN
taxlaw-2827	351	29	.	.	PUNCT
taxlaw-2827	352	1	policymakers	policymaker	NOUN
taxlaw-2827	352	2	should	should	AUX
taxlaw-2827	352	3	take	take	VERB
taxlaw-2827	352	4	steps	step	NOUN
taxlaw-2827	352	5	to	to	PART
taxlaw-2827	352	6	ensure	ensure	VERB
taxlaw-2827	352	7	an	an	DET
taxlaw-2827	352	8	active	active	ADJ
taxlaw-2827	352	9	process	process	NOUN
taxlaw-2827	352	10	of	of	ADP
taxlaw-2827	352	11	reflective	reflective	ADJ
taxlaw-2827	352	12	equilibrium	equilibrium	NOUN
taxlaw-2827	352	13	,	,	PUNCT
taxlaw-2827	352	14	69	69	NUM
taxlaw-2827	352	15	which	which	PRON
taxlaw-2827	352	16	aims	aim	VERB
taxlaw-2827	352	17	to	to	PART
taxlaw-2827	352	18	ensure	ensure	VERB
taxlaw-2827	352	19	that	that	SCONJ
taxlaw-2827	352	20	corporate	corporate	ADJ
taxlaw-2827	352	21	actions	action	NOUN
taxlaw-2827	352	22	better	well	ADV
taxlaw-2827	352	23	correspond	correspond	VERB
taxlaw-2827	352	24	with	with	ADP
taxlaw-2827	352	25	shareholders	shareholder	NOUN
taxlaw-2827	352	26	’	'	PUNCT
taxlaw-2827	352	27	preferences	preference	NOUN
taxlaw-2827	352	28	.	.	PUNCT
taxlaw-2827	353	1	b.	b.	PROPN
taxlaw-2827	353	2	disclosure	disclosure	PROPN
taxlaw-2827	353	3	:	:	PUNCT
taxlaw-2827	353	4	a	a	DET
taxlaw-2827	353	5	remedy	remedy	NOUN
taxlaw-2827	353	6	?	?	PUNCT
taxlaw-2827	354	1	the	the	DET
taxlaw-2827	354	2	above	above	ADJ
taxlaw-2827	354	3	analysis	analysis	NOUN
taxlaw-2827	354	4	suggests	suggest	VERB
taxlaw-2827	354	5	that	that	SCONJ
taxlaw-2827	354	6	policymakers	policymaker	NOUN
taxlaw-2827	354	7	need	need	VERB
taxlaw-2827	354	8	to	to	PART
taxlaw-2827	354	9	take	take	VERB
taxlaw-2827	354	10	actions	action	NOUN
taxlaw-2827	354	11	to	to	PART
taxlaw-2827	354	12	conform	conform	VERB
taxlaw-2827	354	13	corporate	corporate	ADJ
taxlaw-2827	354	14	political	political	ADJ
taxlaw-2827	354	15	agency	agency	NOUN
taxlaw-2827	354	16	to	to	ADP
taxlaw-2827	354	17	democratic	democratic	ADJ
taxlaw-2827	354	18	perceptions	perception	NOUN
taxlaw-2827	354	19	of	of	ADP
taxlaw-2827	354	20	individual	individual	ADJ
taxlaw-2827	354	21	responsibility	responsibility	NOUN
taxlaw-2827	354	22	.	.	PUNCT
taxlaw-2827	355	1	this	this	PRON
taxlaw-2827	355	2	does	do	AUX
taxlaw-2827	355	3	not	not	PART
taxlaw-2827	355	4	require	require	VERB
taxlaw-2827	355	5	any	any	DET
taxlaw-2827	355	6	specific	specific	ADJ
taxlaw-2827	355	7	behavior	behavior	NOUN
taxlaw-2827	355	8	;	;	PUNCT
taxlaw-2827	355	9	rather	rather	ADV
taxlaw-2827	355	10	,	,	PUNCT
taxlaw-2827	355	11	it	it	PRON
taxlaw-2827	355	12	requires	require	VERB
taxlaw-2827	355	13	the	the	DET
taxlaw-2827	355	14	establishment	establishment	NOUN
taxlaw-2827	355	15	of	of	ADP
taxlaw-2827	355	16	mechanisms	mechanism	NOUN
taxlaw-2827	355	17	that	that	PRON
taxlaw-2827	355	18	align	align	VERB
taxlaw-2827	355	19	corporate	corporate	ADJ
taxlaw-2827	355	20	governance	governance	NOUN
taxlaw-2827	355	21	practices	practice	NOUN
taxlaw-2827	355	22	with	with	ADP
taxlaw-2827	355	23	shareholders	shareholder	NOUN
taxlaw-2827	355	24	’	'	PUNCT
taxlaw-2827	355	25	preferences	preference	NOUN
taxlaw-2827	355	26	.	.	PUNCT
taxlaw-2827	356	1	the	the	DET
taxlaw-2827	356	2	challenge	challenge	NOUN
taxlaw-2827	356	3	is	be	AUX
taxlaw-2827	356	4	not	not	PART
taxlaw-2827	356	5	to	to	PART
taxlaw-2827	356	6	tell	tell	VERB
taxlaw-2827	356	7	corporations	corporation	NOUN
taxlaw-2827	356	8	how	how	SCONJ
taxlaw-2827	356	9	to	to	PART
taxlaw-2827	356	10	act	act	VERB
taxlaw-2827	356	11	,	,	PUNCT
taxlaw-2827	356	12	but	but	CCONJ
taxlaw-2827	356	13	to	to	PART
taxlaw-2827	356	14	facilitate	facilitate	VERB
taxlaw-2827	356	15	ways	way	NOUN
taxlaw-2827	356	16	for	for	SCONJ
taxlaw-2827	356	17	shareholders	shareholder	NOUN
taxlaw-2827	356	18	to	to	PART
taxlaw-2827	356	19	determine	determine	VERB
taxlaw-2827	356	20	whether	whether	SCONJ
taxlaw-2827	356	21	their	their	PRON
taxlaw-2827	356	22	investments	investment	NOUN
taxlaw-2827	356	23	match	match	VERB
taxlaw-2827	356	24	their	their	PRON
taxlaw-2827	356	25	preferences	preference	NOUN
taxlaw-2827	356	26	.	.	PUNCT
taxlaw-2827	357	1	democratic	democratic	ADJ
taxlaw-2827	357	2	states	state	NOUN
taxlaw-2827	357	3	provide	provide	VERB
taxlaw-2827	357	4	tools	tool	NOUN
taxlaw-2827	357	5	that	that	PRON
taxlaw-2827	357	6	citizens	citizen	NOUN
taxlaw-2827	357	7	can	can	AUX
taxlaw-2827	357	8	use	use	VERB
taxlaw-2827	357	9	to	to	PART
taxlaw-2827	357	10	assume	assume	VERB
taxlaw-2827	357	11	responsibility	responsibility	NOUN
taxlaw-2827	357	12	for	for	ADP
taxlaw-2827	357	13	their	their	PRON
taxlaw-2827	357	14	actions	action	NOUN
taxlaw-2827	357	15	and	and	CCONJ
taxlaw-2827	357	16	participate	participate	VERB
taxlaw-2827	357	17	in	in	ADP
taxlaw-2827	357	18	the	the	DET
taxlaw-2827	357	19	democratic	democratic	ADJ
taxlaw-2827	357	20	decision	decision	NOUN
taxlaw-2827	357	21	-	-	PUNCT
taxlaw-2827	357	22	making	make	VERB
taxlaw-2827	357	23	process	process	NOUN
taxlaw-2827	357	24	.	.	PUNCT
taxlaw-2827	358	1	assuming	assume	VERB
taxlaw-2827	358	2	responsibility	responsibility	NOUN
taxlaw-2827	358	3	over	over	ADP
taxlaw-2827	358	4	the	the	DET
taxlaw-2827	358	5	political	political	ADJ
taxlaw-2827	358	6	aspects	aspect	NOUN
taxlaw-2827	358	7	of	of	ADP
taxlaw-2827	358	8	their	their	PRON
taxlaw-2827	358	9	portfolio	portfolio	NOUN
taxlaw-2827	358	10	investments	investment	NOUN
taxlaw-2827	358	11	requires	require	VERB
taxlaw-2827	358	12	,	,	PUNCT
taxlaw-2827	358	13	at	at	ADP
taxlaw-2827	358	14	the	the	DET
taxlaw-2827	358	15	very	very	ADV
taxlaw-2827	358	16	least	least	ADJ
taxlaw-2827	358	17	reliable	reliable	ADJ
taxlaw-2827	358	18	and	and	CCONJ
taxlaw-2827	358	19	accessible	accessible	ADJ
taxlaw-2827	358	20	information	information	NOUN
taxlaw-2827	358	21	about	about	ADP
taxlaw-2827	358	22	the	the	DET
taxlaw-2827	358	23	social	social	ADJ
taxlaw-2827	358	24	and	and	CCONJ
taxlaw-2827	358	25	environmental	environmental	ADJ
taxlaw-2827	358	26	impacts	impact	NOUN
taxlaw-2827	358	27	of	of	ADP
taxlaw-2827	358	28	corporate	corporate	ADJ
taxlaw-2827	358	29	activity	activity	NOUN
taxlaw-2827	358	30	.	.	PUNCT
taxlaw-2827	359	1	reliable	reliable	ADJ
taxlaw-2827	359	2	information	information	NOUN
taxlaw-2827	359	3	,	,	PUNCT
taxlaw-2827	359	4	which	which	PRON
taxlaw-2827	359	5	is	be	AUX
taxlaw-2827	359	6	necessary	necessary	ADJ
taxlaw-2827	359	7	for	for	ADP
taxlaw-2827	359	8	democratic	democratic	ADJ
taxlaw-2827	359	9	deliberation	deliberation	NOUN
taxlaw-2827	359	10	on	on	ADP
taxlaw-2827	359	11	public	public	ADJ
taxlaw-2827	359	12	policy	policy	NOUN
taxlaw-2827	359	13	,	,	PUNCT
taxlaw-2827	359	14	is	be	AUX
taxlaw-2827	359	15	a	a	DET
taxlaw-2827	359	16	public	public	ADJ
taxlaw-2827	359	17	good	good	NOUN
taxlaw-2827	359	18	,	,	PUNCT
taxlaw-2827	359	19	and	and	CCONJ
taxlaw-2827	359	20	private	private	ADJ
taxlaw-2827	359	21	parties	party	NOUN
taxlaw-2827	359	22	are	be	AUX
taxlaw-2827	359	23	not	not	PART
taxlaw-2827	359	24	likely	likely	ADJ
taxlaw-2827	359	25	to	to	PART
taxlaw-2827	359	26	voluntarily	voluntarily	ADV
taxlaw-2827	359	27	invest	invest	VERB
taxlaw-2827	359	28	resources	resource	NOUN
taxlaw-2827	359	29	to	to	PART
taxlaw-2827	359	30	provide	provide	VERB
taxlaw-2827	359	31	it	it	PRON
taxlaw-2827	359	32	.	.	PUNCT
taxlaw-2827	360	1	this	this	PRON
taxlaw-2827	360	2	implies	imply	VERB
taxlaw-2827	360	3	that	that	SCONJ
taxlaw-2827	360	4	facilitating	facilitate	VERB
taxlaw-2827	360	5	mandatory	mandatory	ADJ
taxlaw-2827	360	6	disclosure	disclosure	NOUN
taxlaw-2827	360	7	rules	rule	NOUN
taxlaw-2827	360	8	should	should	AUX
taxlaw-2827	360	9	be	be	AUX
taxlaw-2827	360	10	the	the	DET
taxlaw-2827	360	11	main	main	ADJ
taxlaw-2827	360	12	(	(	PUNCT
taxlaw-2827	360	13	or	or	CCONJ
taxlaw-2827	360	14	at	at	ADP
taxlaw-2827	360	15	least	least	ADJ
taxlaw-2827	360	16	preliminary	preliminary	ADJ
taxlaw-2827	360	17	)	)	PUNCT
taxlaw-2827	360	18	goal	goal	NOUN
taxlaw-2827	360	19	of	of	ADP
taxlaw-2827	360	20	any	any	DET
taxlaw-2827	360	21	government	government	NOUN
taxlaw-2827	360	22	policy	policy	NOUN
taxlaw-2827	360	23	intended	intend	VERB
taxlaw-2827	360	24	to	to	PART
taxlaw-2827	360	25	enhance	enhance	VERB
taxlaw-2827	360	26	csr	csr	PROPN
taxlaw-2827	360	27	.	.	PUNCT
taxlaw-2827	360	28	the	the	DET
taxlaw-2827	360	29	first	first	ADJ
taxlaw-2827	360	30	issue	issue	NOUN
taxlaw-2827	360	31	that	that	SCONJ
taxlaw-2827	360	32	policymakers	policymaker	NOUN
taxlaw-2827	360	33	should	should	AUX
taxlaw-2827	360	34	address	address	VERB
taxlaw-2827	360	35	is	be	AUX
taxlaw-2827	360	36	the	the	DET
taxlaw-2827	360	37	choice	choice	NOUN
taxlaw-2827	360	38	of	of	ADP
taxlaw-2827	360	39	topics	topic	NOUN
taxlaw-2827	360	40	to	to	PART
taxlaw-2827	360	41	be	be	AUX
taxlaw-2827	360	42	covered	cover	VERB
taxlaw-2827	360	43	by	by	ADP
taxlaw-2827	360	44	any	any	DET
taxlaw-2827	360	45	mandatory	mandatory	ADJ
taxlaw-2827	360	46	,	,	PUNCT
taxlaw-2827	360	47	non	non	ADJ
taxlaw-2827	360	48	-	-	ADJ
taxlaw-2827	360	49	financial	financial	ADJ
taxlaw-2827	360	50	disclosure	disclosure	NOUN
taxlaw-2827	360	51	regime	regime	NOUN
taxlaw-2827	360	52	.	.	PUNCT
taxlaw-2827	361	1	in	in	ADP
taxlaw-2827	361	2	the	the	DET
taxlaw-2827	361	3	same	same	ADJ
taxlaw-2827	361	4	way	way	NOUN
taxlaw-2827	361	5	that	that	PRON
taxlaw-2827	361	6	individuals	individual	NOUN
taxlaw-2827	361	7	are	be	AUX
taxlaw-2827	361	8	assumed	assume	VERB
taxlaw-2827	361	9	to	to	PART
taxlaw-2827	361	10	be	be	AUX
taxlaw-2827	361	11	interested	interested	ADJ
taxlaw-2827	361	12	(	(	PUNCT
taxlaw-2827	361	13	as	as	ADP
taxlaw-2827	361	14	shareholders	shareholder	NOUN
taxlaw-2827	361	15	)	)	PUNCT
taxlaw-2827	361	16	in	in	ADP
taxlaw-2827	361	17	generating	generate	VERB
taxlaw-2827	361	18	profits	profit	NOUN
taxlaw-2827	361	19	,	,	PUNCT
taxlaw-2827	361	20	they	they	PRON
taxlaw-2827	361	21	could	could	AUX
taxlaw-2827	361	22	be	be	AUX
taxlaw-2827	361	23	assumed	assume	VERB
taxlaw-2827	361	24	to	to	PART
taxlaw-2827	361	25	be	be	AUX
taxlaw-2827	361	26	interested	interested	ADJ
taxlaw-2827	361	27	(	(	PUNCT
taxlaw-2827	361	28	as	as	ADP
taxlaw-2827	361	29	citizens	citizen	NOUN
taxlaw-2827	361	30	)	)	PUNCT
taxlaw-2827	361	31	in	in	ADP
taxlaw-2827	361	32	a	a	DET
taxlaw-2827	361	33	set	set	NOUN
taxlaw-2827	361	34	of	of	ADP
taxlaw-2827	361	35	relevant	relevant	ADJ
taxlaw-2827	361	36	political	political	ADJ
taxlaw-2827	361	37	issues	issue	NOUN
taxlaw-2827	361	38	(	(	PUNCT
taxlaw-2827	361	39	which	which	PRON
taxlaw-2827	361	40	could	could	AUX
taxlaw-2827	361	41	be	be	AUX
taxlaw-2827	361	42	drawn	draw	VERB
taxlaw-2827	361	43	from	from	ADP
taxlaw-2827	361	44	existing	exist	VERB
taxlaw-2827	361	45	international	international	ADJ
taxlaw-2827	361	46	legal	legal	ADJ
taxlaw-2827	361	47	documents	document	NOUN
taxlaw-2827	361	48	)	)	PUNCT
taxlaw-2827	361	49	.	.	PUNCT
taxlaw-2827	362	1	70	70	NUM
taxlaw-2827	362	2	as	as	SCONJ
taxlaw-2827	362	3	mentioned	mention	VERB
taxlaw-2827	362	4	above	above	ADV
taxlaw-2827	362	5	,	,	PUNCT
taxlaw-2827	362	6	the	the	DET
taxlaw-2827	362	7	traditional	traditional	ADJ
taxlaw-2827	362	8	csr	csr	NOUN
taxlaw-2827	362	9	agenda	agenda	NOUN
taxlaw-2827	362	10	is	be	AUX
taxlaw-2827	362	11	concerned	concern	VERB
taxlaw-2827	362	12	with	with	ADP
taxlaw-2827	362	13	a	a	DET
taxlaw-2827	362	14	broad	broad	ADJ
taxlaw-2827	362	15	set	set	NOUN
taxlaw-2827	362	16	of	of	ADP
taxlaw-2827	362	17	issues	issue	NOUN
taxlaw-2827	362	18	that	that	PRON
taxlaw-2827	362	19	are	be	AUX
taxlaw-2827	362	20	all	all	ADV
taxlaw-2827	362	21	related	related	ADJ
taxlaw-2827	362	22	to	to	ADP
taxlaw-2827	362	23	the	the	DET
taxlaw-2827	362	24	question	question	NOUN
taxlaw-2827	362	25	of	of	ADP
taxlaw-2827	362	26	how	how	SCONJ
taxlaw-2827	362	27	to	to	PART
taxlaw-2827	362	28	best	well	ADV
taxlaw-2827	362	29	provide	provide	VERB
taxlaw-2827	362	30	public	public	ADJ
taxlaw-2827	362	31	goods	good	NOUN
taxlaw-2827	362	32	,	,	PUNCT
taxlaw-2827	362	33	ranging	range	VERB
taxlaw-2827	362	34	from	from	ADP
taxlaw-2827	362	35	tax	tax	NOUN
taxlaw-2827	362	36	avoidance	avoidance	NOUN
taxlaw-2827	362	37	,	,	PUNCT
taxlaw-2827	362	38	anticorruption	anticorruption	NOUN
taxlaw-2827	362	39	policies	policy	NOUN
taxlaw-2827	362	40	,	,	PUNCT
taxlaw-2827	362	41	and	and	CCONJ
taxlaw-2827	362	42	labor	labor	NOUN
taxlaw-2827	362	43	and	and	CCONJ
taxlaw-2827	362	44	environmental	environmental	ADJ
taxlaw-2827	362	45	standards	standard	NOUN
taxlaw-2827	362	46	,	,	PUNCT
taxlaw-2827	362	47	to	to	PART
taxlaw-2827	362	48	support	support	NOUN
taxlaw-2827	362	49	of	of	ADP
taxlaw-2827	362	50	educational	educational	ADJ
taxlaw-2827	362	51	69	69	NUM
taxlaw-2827	362	52	reflective	reflective	ADJ
taxlaw-2827	362	53	equilibrium	equilibrium	NOUN
taxlaw-2827	362	54	refers	refer	VERB
taxlaw-2827	362	55	to	to	ADP
taxlaw-2827	362	56	a	a	DET
taxlaw-2827	362	57	process	process	NOUN
taxlaw-2827	362	58	in	in	ADP
taxlaw-2827	362	59	which	which	PRON
taxlaw-2827	362	60	beliefs	belief	NOUN
taxlaw-2827	362	61	are	be	AUX
taxlaw-2827	362	62	matched	match	VERB
taxlaw-2827	362	63	with	with	ADP
taxlaw-2827	362	64	actions	action	NOUN
taxlaw-2827	362	65	.	.	PUNCT
taxlaw-2827	363	1	see	see	VERB
taxlaw-2827	363	2	norman	norman	PROPN
taxlaw-2827	363	3	daniels	daniels	PROPN
taxlaw-2827	363	4	,	,	PUNCT
taxlaw-2827	363	5	reflective	reflective	ADJ
taxlaw-2827	363	6	equilibrium	equilibrium	NOUN
taxlaw-2827	363	7	,	,	PUNCT
taxlaw-2827	363	8	in	in	ADP
taxlaw-2827	363	9	the	the	DET
taxlaw-2827	363	10	stanford	stanford	PROPN
taxlaw-2827	363	11	encyclopedia	encyclopedia	NOUN
taxlaw-2827	363	12	of	of	ADP
taxlaw-2827	363	13	philosophy	philosophy	NOUN
taxlaw-2827	363	14	(	(	PUNCT
taxlaw-2827	363	15	edward	edward	PROPN
taxlaw-2827	363	16	n.	n.	PROPN
taxlaw-2827	363	17	zalta	zalta	PROPN
taxlaw-2827	363	18	ed	ed	NOUN
taxlaw-2827	363	19	.	.	PROPN
taxlaw-2827	363	20	,	,	PUNCT
taxlaw-2827	363	21	2011	2011	NUM
taxlaw-2827	363	22	)	)	PUNCT
taxlaw-2827	363	23	,	,	PUNCT
taxlaw-2827	363	24	http://plato.stanford.edu/archives/spr2011/entries/reflective-equilibrium	http://plato.stanford.edu/archives/spr2011/entries/reflective-equilibrium	NOUN
taxlaw-2827	363	25	.	.	PUNCT
taxlaw-2827	364	1	70	70	NUM
taxlaw-2827	365	1	oliver	oliver	PROPN
taxlaw-2827	365	2	f.	f.	PROPN
taxlaw-2827	365	3	williams	williams	PROPN
taxlaw-2827	365	4	,	,	PUNCT
taxlaw-2827	365	5	introduction	introduction	NOUN
taxlaw-2827	365	6	,	,	PUNCT
taxlaw-2827	365	7	in	in	ADP
taxlaw-2827	365	8	peace	peace	NOUN
taxlaw-2827	365	9	through	through	ADP
taxlaw-2827	365	10	commerce	commerce	NOUN
taxlaw-2827	365	11	responsible	responsible	ADJ
taxlaw-2827	365	12	corporate	corporate	ADJ
taxlaw-2827	365	13	citizenship	citizenship	NOUN
taxlaw-2827	365	14	and	and	CCONJ
taxlaw-2827	365	15	the	the	DET
taxlaw-2827	365	16	ideals	ideal	NOUN
taxlaw-2827	365	17	of	of	ADP
taxlaw-2827	365	18	the	the	DET
taxlaw-2827	365	19	united	united	PROPN
taxlaw-2827	365	20	nations	nations	PROPN
taxlaw-2827	365	21	global	global	ADJ
taxlaw-2827	365	22	compact	compact	ADJ
taxlaw-2827	365	23	1	1	NUM
taxlaw-2827	365	24	,	,	PUNCT
taxlaw-2827	365	25	1–3	1–3	NUM
taxlaw-2827	365	26	(	(	PUNCT
taxlaw-2827	365	27	oliver	oliver	PROPN
taxlaw-2827	365	28	f.	f.	PROPN
taxlaw-2827	365	29	williams	williams	PROPN
taxlaw-2827	365	30	ed	ed	PROPN
taxlaw-2827	365	31	.	.	PROPN
taxlaw-2827	365	32	,	,	PUNCT
taxlaw-2827	365	33	2008	2008	NUM
taxlaw-2827	365	34	)	)	PUNCT
taxlaw-2827	365	35	(	(	PUNCT
taxlaw-2827	365	36	devoting	devote	VERB
taxlaw-2827	365	37	an	an	DET
taxlaw-2827	365	38	entire	entire	ADJ
taxlaw-2827	365	39	book	book	NOUN
taxlaw-2827	365	40	to	to	ADP
taxlaw-2827	365	41	the	the	DET
taxlaw-2827	365	42	u.n	u.n	PROPN
taxlaw-2827	365	43	.	.	PROPN
taxlaw-2827	365	44	global	global	ADJ
taxlaw-2827	365	45	compact	compact	NOUN
taxlaw-2827	365	46	that	that	PRON
taxlaw-2827	365	47	deals	deal	VERB
taxlaw-2827	365	48	with	with	ADP
taxlaw-2827	365	49	issues	issue	NOUN
taxlaw-2827	365	50	of	of	ADP
taxlaw-2827	365	51	csr	csr	NOUN
taxlaw-2827	365	52	)	)	PUNCT
taxlaw-2827	365	53	;	;	PUNCT
taxlaw-2827	365	54	oshionebo	oshionebo	PROPN
taxlaw-2827	365	55	,	,	PUNCT
taxlaw-2827	365	56	supra	supra	PROPN
taxlaw-2827	365	57	note	note	PROPN
taxlaw-2827	365	58	15	15	NUM
taxlaw-2827	365	59	,	,	PUNCT
taxlaw-2827	365	60	at	at	ADP
taxlaw-2827	365	61	12–13	12–13	NUM
taxlaw-2827	365	62	.	.	PUNCT
taxlaw-2827	366	1	102	102	NUM
taxlaw-2827	366	2	columbia	columbia	PROPN
taxlaw-2827	366	3	journal	journal	PROPN
taxlaw-2827	366	4	of	of	ADP
taxlaw-2827	366	5	tax	tax	NOUN
taxlaw-2827	366	6	law	law	NOUN
taxlaw-2827	366	7	[	[	X
taxlaw-2827	366	8	vol.6:86	vol.6:86	NOUN
taxlaw-2827	366	9	initiatives	initiative	NOUN
taxlaw-2827	366	10	.	.	PUNCT
taxlaw-2827	367	1	71	71	NUM
taxlaw-2827	367	2	these	these	DET
taxlaw-2827	367	3	goods	good	NOUN
taxlaw-2827	367	4	differ	differ	VERB
taxlaw-2827	367	5	from	from	ADP
taxlaw-2827	367	6	other	other	ADJ
taxlaw-2827	367	7	commodities	commodity	NOUN
taxlaw-2827	367	8	and	and	CCONJ
taxlaw-2827	367	9	services	service	NOUN
taxlaw-2827	367	10	because	because	SCONJ
taxlaw-2827	367	11	the	the	DET
taxlaw-2827	367	12	market	market	NOUN
taxlaw-2827	367	13	can	can	AUX
taxlaw-2827	367	14	not	not	PART
taxlaw-2827	367	15	effectively	effectively	ADV
taxlaw-2827	367	16	supply	supply	VERB
taxlaw-2827	367	17	them	they	PRON
taxlaw-2827	367	18	,	,	PUNCT
taxlaw-2827	367	19	since	since	SCONJ
taxlaw-2827	367	20	they	they	PRON
taxlaw-2827	367	21	involve	involve	VERB
taxlaw-2827	367	22	considerable	considerable	ADJ
taxlaw-2827	367	23	(	(	PUNCT
taxlaw-2827	367	24	negative	negative	ADJ
taxlaw-2827	367	25	or	or	CCONJ
taxlaw-2827	367	26	positive	positive	ADJ
taxlaw-2827	367	27	)	)	PUNCT
taxlaw-2827	367	28	externalities	externality	NOUN
taxlaw-2827	367	29	.	.	PUNCT
taxlaw-2827	368	1	hence	hence	ADV
taxlaw-2827	368	2	,	,	PUNCT
taxlaw-2827	368	3	the	the	DET
taxlaw-2827	368	4	optimal	optimal	ADJ
taxlaw-2827	368	5	provision	provision	NOUN
taxlaw-2827	368	6	of	of	ADP
taxlaw-2827	368	7	these	these	DET
taxlaw-2827	368	8	goods	good	NOUN
taxlaw-2827	368	9	requires	require	VERB
taxlaw-2827	368	10	some	some	DET
taxlaw-2827	368	11	type	type	NOUN
taxlaw-2827	368	12	of	of	ADP
taxlaw-2827	368	13	governmental	governmental	ADJ
taxlaw-2827	368	14	regulatory	regulatory	ADJ
taxlaw-2827	368	15	structure	structure	NOUN
taxlaw-2827	368	16	.	.	PUNCT
taxlaw-2827	369	1	while	while	SCONJ
taxlaw-2827	369	2	arriving	arrive	VERB
taxlaw-2827	369	3	at	at	ADP
taxlaw-2827	369	4	a	a	DET
taxlaw-2827	369	5	full	full	ADJ
taxlaw-2827	369	6	set	set	NOUN
taxlaw-2827	369	7	of	of	ADP
taxlaw-2827	369	8	issues	issue	NOUN
taxlaw-2827	369	9	is	be	AUX
taxlaw-2827	369	10	impossible	impossible	ADJ
taxlaw-2827	369	11	,	,	PUNCT
taxlaw-2827	369	12	determining	determine	VERB
taxlaw-2827	369	13	a	a	DET
taxlaw-2827	369	14	set	set	NOUN
taxlaw-2827	369	15	of	of	ADP
taxlaw-2827	369	16	issues	issue	NOUN
taxlaw-2827	369	17	that	that	PRON
taxlaw-2827	369	18	would	would	AUX
taxlaw-2827	369	19	interest	interest	VERB
taxlaw-2827	369	20	reasonable	reasonable	ADJ
taxlaw-2827	369	21	or	or	CCONJ
taxlaw-2827	369	22	average	average	ADJ
taxlaw-2827	369	23	shareholders	shareholder	NOUN
taxlaw-2827	369	24	is	be	AUX
taxlaw-2827	369	25	a	a	DET
taxlaw-2827	369	26	feasible	feasible	ADJ
taxlaw-2827	369	27	task	task	NOUN
taxlaw-2827	369	28	.	.	PUNCT
taxlaw-2827	370	1	in	in	ADP
taxlaw-2827	370	2	addition	addition	NOUN
taxlaw-2827	370	3	to	to	ADP
taxlaw-2827	370	4	the	the	DET
taxlaw-2827	370	5	political	political	ADJ
taxlaw-2827	370	6	issues	issue	NOUN
taxlaw-2827	370	7	concerning	concern	VERB
taxlaw-2827	370	8	labor	labor	NOUN
taxlaw-2827	370	9	relations	relation	NOUN
taxlaw-2827	370	10	,	,	PUNCT
taxlaw-2827	370	11	human	human	ADJ
taxlaw-2827	370	12	rights	right	NOUN
taxlaw-2827	370	13	,	,	PUNCT
taxlaw-2827	370	14	and	and	CCONJ
taxlaw-2827	370	15	environmental	environmental	ADJ
taxlaw-2827	370	16	concerns	concern	NOUN
taxlaw-2827	370	17	(	(	PUNCT
taxlaw-2827	370	18	discussed	discuss	VERB
taxlaw-2827	370	19	above	above	ADV
taxlaw-2827	370	20	)	)	PUNCT
taxlaw-2827	370	21	,	,	PUNCT
taxlaw-2827	370	22	corporations	corporation	NOUN
taxlaw-2827	370	23	should	should	AUX
taxlaw-2827	370	24	report	report	VERB
taxlaw-2827	370	25	their	their	PRON
taxlaw-2827	370	26	conduct	conduct	NOUN
taxlaw-2827	370	27	with	with	ADP
taxlaw-2827	370	28	respect	respect	NOUN
taxlaw-2827	370	29	to	to	ADP
taxlaw-2827	370	30	other	other	ADJ
taxlaw-2827	370	31	business	business	NOUN
taxlaw-2827	370	32	-	-	PUNCT
taxlaw-2827	370	33	related	relate	VERB
taxlaw-2827	370	34	political	political	ADJ
taxlaw-2827	370	35	matters	matter	NOUN
taxlaw-2827	370	36	central	central	ADJ
taxlaw-2827	370	37	to	to	ADP
taxlaw-2827	370	38	the	the	DET
taxlaw-2827	370	39	global	global	ADJ
taxlaw-2827	370	40	economy	economy	NOUN
taxlaw-2827	370	41	(	(	PUNCT
taxlaw-2827	370	42	e.g.	e.g.	ADV
taxlaw-2827	370	43	,	,	PUNCT
taxlaw-2827	370	44	tax	tax	NOUN
taxlaw-2827	370	45	compliance	compliance	NOUN
taxlaw-2827	370	46	and	and	CCONJ
taxlaw-2827	370	47	relationships	relationship	NOUN
taxlaw-2827	370	48	with	with	ADP
taxlaw-2827	370	49	foreign	foreign	ADJ
taxlaw-2827	370	50	governments	government	NOUN
taxlaw-2827	370	51	)	)	PUNCT
taxlaw-2827	370	52	,	,	PUNCT
taxlaw-2827	370	53	their	their	PRON
taxlaw-2827	370	54	involvement	involvement	NOUN
taxlaw-2827	370	55	in	in	ADP
taxlaw-2827	370	56	controversial	controversial	ADJ
taxlaw-2827	370	57	industries	industry	NOUN
taxlaw-2827	370	58	(	(	PUNCT
taxlaw-2827	370	59	e.g.	e.g.	ADV
taxlaw-2827	370	60	,	,	PUNCT
taxlaw-2827	370	61	tobacco	tobacco	NOUN
taxlaw-2827	370	62	,	,	PUNCT
taxlaw-2827	370	63	pornography	pornography	NOUN
taxlaw-2827	370	64	,	,	PUNCT
taxlaw-2827	370	65	and	and	CCONJ
taxlaw-2827	370	66	alcohol	alcohol	NOUN
taxlaw-2827	370	67	)	)	PUNCT
taxlaw-2827	370	68	,	,	PUNCT
taxlaw-2827	370	69	and	and	CCONJ
taxlaw-2827	370	70	their	their	PRON
taxlaw-2827	370	71	own	own	ADJ
taxlaw-2827	370	72	attempts	attempt	NOUN
taxlaw-2827	370	73	to	to	PART
taxlaw-2827	370	74	influence	influence	VERB
taxlaw-2827	370	75	a	a	DET
taxlaw-2827	370	76	political	political	ADJ
taxlaw-2827	370	77	agenda	agenda	NOUN
taxlaw-2827	370	78	(	(	PUNCT
taxlaw-2827	370	79	e.g.	e.g.	ADV
taxlaw-2827	370	80	,	,	PUNCT
taxlaw-2827	370	81	through	through	ADP
taxlaw-2827	370	82	campaign	campaign	NOUN
taxlaw-2827	370	83	finance	finance	NOUN
taxlaw-2827	370	84	,	,	PUNCT
taxlaw-2827	370	85	charitable	charitable	ADJ
taxlaw-2827	370	86	contributions	contribution	NOUN
taxlaw-2827	370	87	,	,	PUNCT
taxlaw-2827	370	88	and	and	CCONJ
taxlaw-2827	370	89	lobbying	lobbying	NOUN
taxlaw-2827	370	90	activities	activity	NOUN
taxlaw-2827	370	91	)	)	PUNCT
taxlaw-2827	370	92	.	.	PUNCT
taxlaw-2827	371	1	72	72	NUM
taxlaw-2827	371	2	this	this	DET
taxlaw-2827	371	3	list	list	NOUN
taxlaw-2827	371	4	of	of	ADP
taxlaw-2827	371	5	topics	topic	NOUN
taxlaw-2827	371	6	is	be	AUX
taxlaw-2827	371	7	open	open	ADJ
taxlaw-2827	371	8	,	,	PUNCT
taxlaw-2827	371	9	and	and	CCONJ
taxlaw-2827	371	10	may	may	AUX
taxlaw-2827	371	11	change	change	VERB
taxlaw-2827	371	12	from	from	ADP
taxlaw-2827	371	13	one	one	NUM
taxlaw-2827	371	14	society	society	NOUN
taxlaw-2827	371	15	to	to	ADP
taxlaw-2827	371	16	another	another	PRON
taxlaw-2827	371	17	.	.	PUNCT
taxlaw-2827	372	1	the	the	DET
taxlaw-2827	372	2	main	main	ADJ
taxlaw-2827	372	3	focus	focus	NOUN
taxlaw-2827	372	4	for	for	ADP
taxlaw-2827	372	5	selecting	select	VERB
taxlaw-2827	372	6	an	an	DET
taxlaw-2827	372	7	issue	issue	NOUN
taxlaw-2827	372	8	is	be	AUX
taxlaw-2827	372	9	that	that	SCONJ
taxlaw-2827	372	10	individuals	individual	NOUN
taxlaw-2827	372	11	care	care	VERB
taxlaw-2827	372	12	about	about	ADP
taxlaw-2827	372	13	it	it	PRON
taxlaw-2827	372	14	as	as	ADP
taxlaw-2827	372	15	citizens	citizen	NOUN
taxlaw-2827	372	16	—	—	PUNCT
taxlaw-2827	372	17	even	even	ADV
taxlaw-2827	372	18	if	if	SCONJ
taxlaw-2827	372	19	they	they	PRON
taxlaw-2827	372	20	do	do	AUX
taxlaw-2827	372	21	not	not	PART
taxlaw-2827	372	22	vote	vote	VERB
taxlaw-2827	372	23	in	in	ADP
taxlaw-2827	372	24	regard	regard	NOUN
taxlaw-2827	372	25	to	to	ADP
taxlaw-2827	372	26	it	it	PRON
taxlaw-2827	372	27	.	.	PUNCT
taxlaw-2827	373	1	73	73	NUM
taxlaw-2827	373	2	policymakers	policymaker	NOUN
taxlaw-2827	373	3	who	who	PRON
taxlaw-2827	373	4	determine	determine	VERB
taxlaw-2827	373	5	what	what	PRON
taxlaw-2827	373	6	a	a	DET
taxlaw-2827	373	7	corporation	corporation	NOUN
taxlaw-2827	373	8	must	must	AUX
taxlaw-2827	373	9	disclose	disclose	VERB
taxlaw-2827	373	10	effectively	effectively	ADV
taxlaw-2827	373	11	act	act	NOUN
taxlaw-2827	373	12	as	as	ADP
taxlaw-2827	373	13	agenda	agenda	NOUN
taxlaw-2827	373	14	setters	setter	NOUN
taxlaw-2827	373	15	,	,	PUNCT
taxlaw-2827	373	16	and	and	CCONJ
taxlaw-2827	373	17	this	this	DET
taxlaw-2827	373	18	power	power	NOUN
taxlaw-2827	373	19	is	be	AUX
taxlaw-2827	373	20	thus	thus	ADV
taxlaw-2827	373	21	open	open	ADJ
taxlaw-2827	373	22	for	for	ADP
taxlaw-2827	373	23	abuse	abuse	NOUN
taxlaw-2827	373	24	.	.	PUNCT
taxlaw-2827	374	1	this	this	PRON
taxlaw-2827	374	2	is	be	AUX
taxlaw-2827	374	3	a	a	DET
taxlaw-2827	374	4	valid	valid	ADJ
taxlaw-2827	374	5	concern	concern	NOUN
taxlaw-2827	374	6	.	.	PUNCT
taxlaw-2827	375	1	however	however	ADV
taxlaw-2827	375	2	,	,	PUNCT
taxlaw-2827	375	3	while	while	SCONJ
taxlaw-2827	375	4	there	there	PRON
taxlaw-2827	375	5	may	may	AUX
taxlaw-2827	375	6	be	be	AUX
taxlaw-2827	375	7	disagreement	disagreement	ADJ
taxlaw-2827	375	8	about	about	ADP
taxlaw-2827	375	9	whether	whether	SCONJ
taxlaw-2827	375	10	certain	certain	ADJ
taxlaw-2827	375	11	issues	issue	NOUN
taxlaw-2827	375	12	should	should	AUX
taxlaw-2827	375	13	be	be	AUX
taxlaw-2827	375	14	included	include	VERB
taxlaw-2827	375	15	,	,	PUNCT
taxlaw-2827	375	16	others	other	NOUN
taxlaw-2827	375	17	(	(	PUNCT
taxlaw-2827	375	18	e.g.	e.g.	ADV
taxlaw-2827	375	19	,	,	PUNCT
taxlaw-2827	375	20	political	political	ADJ
taxlaw-2827	375	21	contribution	contribution	NOUN
taxlaw-2827	375	22	,	,	PUNCT
taxlaw-2827	375	23	tax	tax	NOUN
taxlaw-2827	375	24	payment	payment	NOUN
taxlaw-2827	375	25	,	,	PUNCT
taxlaw-2827	375	26	environmental	environmental	ADJ
taxlaw-2827	375	27	,	,	PUNCT
taxlaw-2827	375	28	and	and	CCONJ
taxlaw-2827	375	29	labor	labor	NOUN
taxlaw-2827	375	30	policies	policy	NOUN
taxlaw-2827	375	31	)	)	PUNCT
taxlaw-2827	375	32	are	be	AUX
taxlaw-2827	375	33	relatively	relatively	ADV
taxlaw-2827	375	34	straightforward	straightforward	ADJ
taxlaw-2827	375	35	.	.	PUNCT
taxlaw-2827	376	1	moreover	moreover	ADV
taxlaw-2827	376	2	,	,	PUNCT
taxlaw-2827	376	3	the	the	DET
taxlaw-2827	376	4	alternative	alternative	NOUN
taxlaw-2827	376	5	of	of	ADP
taxlaw-2827	376	6	disclosing	disclose	VERB
taxlaw-2827	376	7	only	only	ADV
taxlaw-2827	376	8	financial	financial	ADJ
taxlaw-2827	376	9	information	information	NOUN
taxlaw-2827	376	10	also	also	ADV
taxlaw-2827	376	11	manifests	manifest	VERB
taxlaw-2827	376	12	a	a	DET
taxlaw-2827	376	13	non	non	ADJ
taxlaw-2827	376	14	-	-	ADJ
taxlaw-2827	376	15	neutral	neutral	ADJ
taxlaw-2827	376	16	agenda	agenda	NOUN
taxlaw-2827	376	17	-	-	PUNCT
taxlaw-2827	376	18	setting	setting	NOUN
taxlaw-2827	376	19	with	with	ADP
taxlaw-2827	376	20	respect	respect	NOUN
taxlaw-2827	376	21	to	to	ADP
taxlaw-2827	376	22	the	the	DET
taxlaw-2827	376	23	role	role	NOUN
taxlaw-2827	376	24	of	of	ADP
taxlaw-2827	376	25	corporations	corporation	NOUN
taxlaw-2827	376	26	in	in	ADP
taxlaw-2827	376	27	society	society	NOUN
taxlaw-2827	376	28	.	.	PUNCT
taxlaw-2827	377	1	the	the	DET
taxlaw-2827	377	2	discussion	discussion	NOUN
taxlaw-2827	377	3	over	over	ADP
taxlaw-2827	377	4	the	the	DET
taxlaw-2827	377	5	impact	impact	NOUN
taxlaw-2827	377	6	of	of	ADP
taxlaw-2827	377	7	social	social	ADJ
taxlaw-2827	377	8	disclosure	disclosure	NOUN
taxlaw-2827	377	9	is	be	AUX
taxlaw-2827	377	10	not	not	PART
taxlaw-2827	377	11	new	new	ADJ
taxlaw-2827	377	12	.	.	PUNCT
taxlaw-2827	377	13	74	74	NUM
taxlaw-2827	377	14	like	like	ADP
taxlaw-2827	377	15	other	other	ADJ
taxlaw-2827	377	16	disclosure	disclosure	NOUN
taxlaw-2827	377	17	regimes	regime	NOUN
taxlaw-2827	377	18	,	,	PUNCT
taxlaw-2827	377	19	social	social	ADJ
taxlaw-2827	377	20	disclosure	disclosure	NOUN
taxlaw-2827	377	21	is	be	AUX
taxlaw-2827	377	22	often	often	ADV
taxlaw-2827	377	23	hailed	hail	VERB
taxlaw-2827	377	24	as	as	ADV
taxlaw-2827	377	25	praiseworthy	praiseworthy	ADJ
taxlaw-2827	377	26	for	for	ADP
taxlaw-2827	377	27	its	its	PRON
taxlaw-2827	377	28	light	light	NOUN
taxlaw-2827	377	29	,	,	PUNCT
taxlaw-2827	377	30	yet	yet	CCONJ
taxlaw-2827	377	31	effective	effective	ADJ
taxlaw-2827	377	32	,	,	PUNCT
taxlaw-2827	377	33	regulatory	regulatory	ADJ
taxlaw-2827	377	34	touch	touch	NOUN
taxlaw-2827	377	35	,	,	PUNCT
taxlaw-2827	377	36	which	which	PRON
taxlaw-2827	377	37	can	can	AUX
taxlaw-2827	377	38	be	be	AUX
taxlaw-2827	377	39	used	use	VERB
taxlaw-2827	377	40	to	to	PART
taxlaw-2827	377	41	advance	advance	VERB
taxlaw-2827	377	42	an	an	DET
taxlaw-2827	377	43	array	array	NOUN
taxlaw-2827	377	44	of	of	ADP
taxlaw-2827	377	45	objectives	objective	NOUN
taxlaw-2827	377	46	.	.	PUNCT
taxlaw-2827	378	1	75	75	NUM
taxlaw-2827	378	2	in	in	ADP
taxlaw-2827	378	3	supplementing	supplement	VERB
taxlaw-2827	378	4	direct	direct	ADJ
taxlaw-2827	378	5	regulatory	regulatory	ADJ
taxlaw-2827	378	6	requirements	requirement	NOUN
taxlaw-2827	379	1	,	,	PUNCT
taxlaw-2827	379	2	it	it	PRON
taxlaw-2827	379	3	encourages	encourage	VERB
taxlaw-2827	379	4	moral	moral	ADJ
taxlaw-2827	379	5	behavior	behavior	NOUN
taxlaw-2827	379	6	by	by	ADP
taxlaw-2827	379	7	relying	rely	VERB
taxlaw-2827	379	8	on	on	ADP
taxlaw-2827	379	9	the	the	DET
taxlaw-2827	379	10	market	market	NOUN
taxlaw-2827	379	11	’s	’s	PART
taxlaw-2827	379	12	“	"	PUNCT
taxlaw-2827	379	13	taste	taste	NOUN
taxlaw-2827	379	14	”	"	PUNCT
taxlaw-2827	379	15	for	for	ADP
taxlaw-2827	379	16	morality	morality	NOUN
taxlaw-2827	379	17	and	and	CCONJ
taxlaw-2827	379	18	without	without	ADP
taxlaw-2827	379	19	hardwiring	hardwire	VERB
taxlaw-2827	379	20	any	any	DET
taxlaw-2827	379	21	moral	moral	ADJ
taxlaw-2827	379	22	principles	principle	NOUN
taxlaw-2827	379	23	into	into	ADP
taxlaw-2827	379	24	rigid	rigid	ADJ
taxlaw-2827	379	25	71	71	NUM
taxlaw-2827	379	26	cynthia	cynthia	NOUN
taxlaw-2827	379	27	a.	a.	NOUN
taxlaw-2827	379	28	williams	williams	PROPN
taxlaw-2827	379	29	,	,	PUNCT
taxlaw-2827	379	30	the	the	DET
taxlaw-2827	379	31	securities	securities	PROPN
taxlaw-2827	379	32	and	and	CCONJ
taxlaw-2827	379	33	exchange	exchange	PROPN
taxlaw-2827	379	34	commission	commission	PROPN
taxlaw-2827	379	35	and	and	CCONJ
taxlaw-2827	379	36	corporate	corporate	ADJ
taxlaw-2827	379	37	social	social	ADJ
taxlaw-2827	379	38	transparency	transparency	NOUN
taxlaw-2827	379	39	,	,	PUNCT
taxlaw-2827	379	40	112	112	NUM
taxlaw-2827	379	41	harv	harv	NOUN
taxlaw-2827	379	42	.	.	PUNCT
taxlaw-2827	380	1	l.	l.	PROPN
taxlaw-2827	380	2	rev	rev	PROPN
taxlaw-2827	380	3	.	.	PROPN
taxlaw-2827	380	4	1197	1197	NUM
taxlaw-2827	380	5	,	,	PUNCT
taxlaw-2827	380	6	1201–03	1201–03	NUM
taxlaw-2827	380	7	,	,	PUNCT
taxlaw-2827	380	8	1275–76	1275–76	NUM
taxlaw-2827	380	9	(	(	PUNCT
taxlaw-2827	380	10	1999	1999	NUM
taxlaw-2827	380	11	)	)	PUNCT
taxlaw-2827	380	12	(	(	PUNCT
taxlaw-2827	380	13	arguing	argue	VERB
taxlaw-2827	380	14	that	that	SCONJ
taxlaw-2827	380	15	social	social	ADJ
taxlaw-2827	380	16	disclosure	disclosure	NOUN
taxlaw-2827	380	17	should	should	AUX
taxlaw-2827	380	18	include	include	VERB
taxlaw-2827	380	19	information	information	NOUN
taxlaw-2827	380	20	about	about	ADP
taxlaw-2827	380	21	where	where	SCONJ
taxlaw-2827	380	22	products	product	NOUN
taxlaw-2827	380	23	are	be	AUX
taxlaw-2827	380	24	produced	produce	VERB
taxlaw-2827	380	25	,	,	PUNCT
taxlaw-2827	380	26	about	about	ADP
taxlaw-2827	380	27	corporations	corporation	NOUN
taxlaw-2827	380	28	'	'	PART
taxlaw-2827	380	29	environmental	environmental	ADJ
taxlaw-2827	380	30	effects	effect	NOUN
taxlaw-2827	380	31	,	,	PUNCT
taxlaw-2827	380	32	and	and	CCONJ
taxlaw-2827	380	33	information	information	NOUN
taxlaw-2827	380	34	about	about	ADP
taxlaw-2827	380	35	their	their	PRON
taxlaw-2827	380	36	labor	labor	NOUN
taxlaw-2827	380	37	practices	practice	NOUN
taxlaw-2827	380	38	)	)	PUNCT
taxlaw-2827	380	39	.	.	PUNCT
taxlaw-2827	381	1	72	72	NUM
taxlaw-2827	381	2	lucian	lucian	PROPN
taxlaw-2827	381	3	a.	a.	NOUN
taxlaw-2827	381	4	bebchuk	bebchuk	PROPN
taxlaw-2827	381	5	&	&	CCONJ
taxlaw-2827	381	6	robert	robert	PROPN
taxlaw-2827	381	7	j.	j.	PROPN
taxlaw-2827	381	8	jackson	jackson	PROPN
taxlaw-2827	381	9	jr	jr	PROPN
taxlaw-2827	381	10	.	.	PROPN
taxlaw-2827	381	11	,	,	PUNCT
taxlaw-2827	381	12	corporate	corporate	ADJ
taxlaw-2827	381	13	political	political	ADJ
taxlaw-2827	381	14	speech	speech	NOUN
taxlaw-2827	381	15	:	:	PUNCT
taxlaw-2827	381	16	who	who	PRON
taxlaw-2827	381	17	decides	decide	VERB
taxlaw-2827	381	18	?	?	PUNCT
taxlaw-2827	381	19	,	,	PUNCT
taxlaw-2827	381	20	124	124	NUM
taxlaw-2827	381	21	harv	harv	NOUN
taxlaw-2827	381	22	.	.	PUNCT
taxlaw-2827	382	1	l.	l.	PROPN
taxlaw-2827	382	2	rev	rev	PROPN
taxlaw-2827	382	3	.	.	PROPN
taxlaw-2827	382	4	83	83	NUM
taxlaw-2827	382	5	,	,	PUNCT
taxlaw-2827	382	6	85–96	85–96	NUM
taxlaw-2827	382	7	(	(	PUNCT
taxlaw-2827	382	8	2010	2010	NUM
taxlaw-2827	382	9	)	)	PUNCT
taxlaw-2827	382	10	(	(	PUNCT
taxlaw-2827	382	11	explaining	explain	VERB
taxlaw-2827	382	12	why	why	SCONJ
taxlaw-2827	382	13	corporate	corporate	ADJ
taxlaw-2827	382	14	decisions	decision	NOUN
taxlaw-2827	382	15	,	,	PUNCT
taxlaw-2827	382	16	with	with	ADP
taxlaw-2827	382	17	respect	respect	NOUN
taxlaw-2827	382	18	to	to	ADP
taxlaw-2827	382	19	their	their	PRON
taxlaw-2827	382	20	political	political	ADJ
taxlaw-2827	382	21	speech	speech	NOUN
taxlaw-2827	382	22	,	,	PUNCT
taxlaw-2827	382	23	have	have	VERB
taxlaw-2827	382	24	special	special	ADJ
taxlaw-2827	382	25	expressive	expressive	ADJ
taxlaw-2827	382	26	significance	significance	NOUN
taxlaw-2827	382	27	for	for	ADP
taxlaw-2827	382	28	shareholders	shareholder	NOUN
taxlaw-2827	382	29	,	,	PUNCT
taxlaw-2827	382	30	because	because	SCONJ
taxlaw-2827	382	31	shareholders	shareholder	NOUN
taxlaw-2827	382	32	do	do	AUX
taxlaw-2827	382	33	not	not	PART
taxlaw-2827	382	34	generally	generally	ADV
taxlaw-2827	382	35	sort	sort	VERB
taxlaw-2827	382	36	themselves	themselves	PRON
taxlaw-2827	382	37	according	accord	VERB
taxlaw-2827	382	38	to	to	ADP
taxlaw-2827	382	39	political	political	ADJ
taxlaw-2827	382	40	preferences	preference	NOUN
taxlaw-2827	382	41	)	)	PUNCT
taxlaw-2827	382	42	.	.	PUNCT
taxlaw-2827	383	1	73	73	NUM
taxlaw-2827	384	1	the	the	DET
taxlaw-2827	384	2	majoritarian	majoritarian	ADJ
taxlaw-2827	384	3	democratic	democratic	ADJ
taxlaw-2827	384	4	decision	decision	NOUN
taxlaw-2827	384	5	-	-	PUNCT
taxlaw-2827	384	6	making	make	VERB
taxlaw-2827	384	7	process	process	NOUN
taxlaw-2827	384	8	often	often	ADV
taxlaw-2827	384	9	makes	make	VERB
taxlaw-2827	384	10	it	it	PRON
taxlaw-2827	384	11	difficult	difficult	ADJ
taxlaw-2827	384	12	to	to	PART
taxlaw-2827	384	13	reach	reach	VERB
taxlaw-2827	384	14	stable	stable	ADJ
taxlaw-2827	384	15	coalitions	coalition	NOUN
taxlaw-2827	384	16	over	over	ADP
taxlaw-2827	384	17	a	a	DET
taxlaw-2827	384	18	wide	wide	ADJ
taxlaw-2827	384	19	range	range	NOUN
taxlaw-2827	384	20	of	of	ADP
taxlaw-2827	384	21	issues	issue	NOUN
taxlaw-2827	384	22	.	.	PUNCT
taxlaw-2827	385	1	voters	voter	NOUN
taxlaw-2827	385	2	and	and	CCONJ
taxlaw-2827	385	3	politicians	politician	NOUN
taxlaw-2827	385	4	therefore	therefore	ADV
taxlaw-2827	385	5	often	often	ADV
taxlaw-2827	385	6	make	make	VERB
taxlaw-2827	385	7	decisions	decision	NOUN
taxlaw-2827	385	8	based	base	VERB
taxlaw-2827	385	9	on	on	ADP
taxlaw-2827	385	10	a	a	DET
taxlaw-2827	385	11	limited	limited	ADJ
taxlaw-2827	385	12	set	set	NOUN
taxlaw-2827	385	13	of	of	ADP
taxlaw-2827	385	14	issues	issue	NOUN
taxlaw-2827	385	15	(	(	PUNCT
taxlaw-2827	385	16	e.g.	e.g.	ADV
taxlaw-2827	385	17	,	,	PUNCT
taxlaw-2827	385	18	abortion	abortion	NOUN
taxlaw-2827	385	19	,	,	PUNCT
taxlaw-2827	385	20	taxes	taxis	NOUN
taxlaw-2827	385	21	,	,	PUNCT
taxlaw-2827	385	22	deficits	deficit	NOUN
taxlaw-2827	385	23	,	,	PUNCT
taxlaw-2827	385	24	guns	gun	NOUN
taxlaw-2827	385	25	,	,	PUNCT
taxlaw-2827	385	26	and	and	CCONJ
taxlaw-2827	385	27	same	same	ADJ
taxlaw-2827	385	28	-	-	PUNCT
taxlaw-2827	385	29	sex	sex	NOUN
taxlaw-2827	385	30	marriage	marriage	NOUN
taxlaw-2827	385	31	)	)	PUNCT
taxlaw-2827	385	32	.	.	PUNCT
taxlaw-2827	386	1	in	in	ADP
taxlaw-2827	386	2	a	a	DET
taxlaw-2827	386	3	society	society	NOUN
taxlaw-2827	386	4	where	where	SCONJ
taxlaw-2827	386	5	preferences	preference	NOUN
taxlaw-2827	386	6	over	over	ADP
taxlaw-2827	386	7	the	the	DET
taxlaw-2827	386	8	desirability	desirability	NOUN
taxlaw-2827	386	9	of	of	ADP
taxlaw-2827	386	10	public	public	ADJ
taxlaw-2827	386	11	goods	good	NOUN
taxlaw-2827	386	12	vary	vary	VERB
taxlaw-2827	386	13	considerably	considerably	ADV
taxlaw-2827	386	14	,	,	PUNCT
taxlaw-2827	386	15	many	many	ADJ
taxlaw-2827	386	16	groups	group	NOUN
taxlaw-2827	386	17	would	would	AUX
taxlaw-2827	386	18	not	not	PART
taxlaw-2827	386	19	be	be	AUX
taxlaw-2827	386	20	able	able	ADJ
taxlaw-2827	386	21	to	to	PART
taxlaw-2827	386	22	form	form	VERB
taxlaw-2827	386	23	coalitions	coalition	NOUN
taxlaw-2827	386	24	that	that	PRON
taxlaw-2827	386	25	bring	bring	VERB
taxlaw-2827	386	26	their	their	PRON
taxlaw-2827	386	27	topic	topic	NOUN
taxlaw-2827	386	28	of	of	ADP
taxlaw-2827	386	29	concern	concern	NOUN
taxlaw-2827	386	30	into	into	ADP
taxlaw-2827	386	31	the	the	DET
taxlaw-2827	386	32	agenda	agenda	NOUN
taxlaw-2827	386	33	.	.	PUNCT
taxlaw-2827	387	1	this	this	PRON
taxlaw-2827	387	2	does	do	AUX
taxlaw-2827	387	3	not	not	PART
taxlaw-2827	387	4	suggest	suggest	VERB
taxlaw-2827	387	5	that	that	SCONJ
taxlaw-2827	387	6	the	the	DET
taxlaw-2827	387	7	democratic	democratic	ADJ
taxlaw-2827	387	8	,	,	PUNCT
taxlaw-2827	387	9	majoritarian	majoritarian	ADJ
taxlaw-2827	387	10	decision	decision	NOUN
taxlaw-2827	387	11	-	-	PUNCT
taxlaw-2827	387	12	making	make	VERB
taxlaw-2827	387	13	process	process	NOUN
taxlaw-2827	387	14	is	be	AUX
taxlaw-2827	387	15	undesirable	undesirable	ADJ
taxlaw-2827	387	16	,	,	PUNCT
taxlaw-2827	387	17	but	but	CCONJ
taxlaw-2827	387	18	only	only	ADV
taxlaw-2827	387	19	that	that	SCONJ
taxlaw-2827	387	20	in	in	ADP
taxlaw-2827	387	21	some	some	DET
taxlaw-2827	387	22	cases	case	NOUN
taxlaw-2827	387	23	it	it	PRON
taxlaw-2827	387	24	does	do	AUX
taxlaw-2827	387	25	not	not	PART
taxlaw-2827	387	26	adequately	adequately	ADV
taxlaw-2827	387	27	reflect	reflect	VERB
taxlaw-2827	387	28	the	the	DET
taxlaw-2827	387	29	full	full	ADJ
taxlaw-2827	387	30	range	range	NOUN
taxlaw-2827	387	31	of	of	ADP
taxlaw-2827	387	32	political	political	ADJ
taxlaw-2827	387	33	preferences	preference	NOUN
taxlaw-2827	387	34	that	that	PRON
taxlaw-2827	387	35	individuals	individual	NOUN
taxlaw-2827	387	36	have	have	VERB
taxlaw-2827	387	37	.	.	PUNCT
taxlaw-2827	388	1	see	see	VERB
taxlaw-2827	388	2	benshalom	benshalom	NOUN
taxlaw-2827	388	3	,	,	PUNCT
taxlaw-2827	388	4	supra	supra	PROPN
taxlaw-2827	388	5	note	note	PROPN
taxlaw-2827	388	6	63	63	NUM
taxlaw-2827	388	7	,	,	PUNCT
taxlaw-2827	388	8	at	at	ADP
taxlaw-2827	388	9	1078–79	1078–79	ADJ
taxlaw-2827	388	10	.	.	PUNCT
taxlaw-2827	389	1	74	74	NUM
taxlaw-2827	389	2	for	for	ADP
taxlaw-2827	389	3	some	some	PRON
taxlaw-2827	389	4	of	of	ADP
taxlaw-2827	389	5	the	the	DET
taxlaw-2827	389	6	leading	lead	VERB
taxlaw-2827	389	7	discussions	discussion	NOUN
taxlaw-2827	389	8	in	in	ADP
taxlaw-2827	389	9	the	the	DET
taxlaw-2827	389	10	legal	legal	ADJ
taxlaw-2827	389	11	literature	literature	NOUN
taxlaw-2827	389	12	concerning	concern	VERB
taxlaw-2827	389	13	this	this	DET
taxlaw-2827	389	14	issue	issue	NOUN
taxlaw-2827	389	15	,	,	PUNCT
taxlaw-2827	389	16	see	see	VERB
taxlaw-2827	389	17	douglas	douglas	PROPN
taxlaw-2827	389	18	m.	m.	PROPN
taxlaw-2827	389	19	branson	branson	PROPN
taxlaw-2827	389	20	,	,	PUNCT
taxlaw-2827	389	21	progress	progress	NOUN
taxlaw-2827	389	22	in	in	ADP
taxlaw-2827	389	23	the	the	DET
taxlaw-2827	389	24	art	art	NOUN
taxlaw-2827	389	25	of	of	ADP
taxlaw-2827	389	26	social	social	ADJ
taxlaw-2827	389	27	accounting	accounting	NOUN
taxlaw-2827	389	28	and	and	CCONJ
taxlaw-2827	389	29	other	other	ADJ
taxlaw-2827	389	30	arguments	argument	NOUN
taxlaw-2827	389	31	for	for	ADP
taxlaw-2827	389	32	disclosure	disclosure	NOUN
taxlaw-2827	389	33	on	on	ADP
taxlaw-2827	389	34	corporate	corporate	ADJ
taxlaw-2827	389	35	social	social	ADJ
taxlaw-2827	389	36	responsibility	responsibility	NOUN
taxlaw-2827	389	37	,	,	PUNCT
taxlaw-2827	389	38	29	29	NUM
taxlaw-2827	389	39	vand	vand	NOUN
taxlaw-2827	389	40	.	.	PUNCT
taxlaw-2827	390	1	l.	l.	PROPN
taxlaw-2827	390	2	rev	rev	PROPN
taxlaw-2827	390	3	.	.	PROPN
taxlaw-2827	391	1	539	539	NUM
taxlaw-2827	391	2	,	,	PUNCT
taxlaw-2827	391	3	678–82	678–82	NUM
taxlaw-2827	391	4	(	(	PUNCT
taxlaw-2827	391	5	1976	1976	NUM
taxlaw-2827	391	6	)	)	PUNCT
taxlaw-2827	391	7	;	;	PUNCT
taxlaw-2827	391	8	williams	williams	PROPN
taxlaw-2827	391	9	,	,	PUNCT
taxlaw-2827	391	10	supra	supra	PROPN
taxlaw-2827	391	11	note	note	NOUN
taxlaw-2827	391	12	71	71	NUM
taxlaw-2827	391	13	,	,	PUNCT
taxlaw-2827	391	14	at	at	ADP
taxlaw-2827	391	15	1307	1307	NUM
taxlaw-2827	391	16	.	.	PUNCT
taxlaw-2827	392	1	75	75	NUM
taxlaw-2827	392	2	paula	paula	PROPN
taxlaw-2827	392	3	j.	j.	PROPN
taxlaw-2827	392	4	dalley	dalley	PROPN
taxlaw-2827	392	5	,	,	PUNCT
taxlaw-2827	392	6	the	the	DET
taxlaw-2827	392	7	use	use	NOUN
taxlaw-2827	392	8	and	and	CCONJ
taxlaw-2827	392	9	misuse	misuse	NOUN
taxlaw-2827	392	10	of	of	ADP
taxlaw-2827	392	11	disclosure	disclosure	NOUN
taxlaw-2827	392	12	as	as	ADP
taxlaw-2827	392	13	a	a	DET
taxlaw-2827	392	14	regulatory	regulatory	ADJ
taxlaw-2827	392	15	system	system	NOUN
taxlaw-2827	392	16	,	,	PUNCT
taxlaw-2827	392	17	34	34	NUM
taxlaw-2827	392	18	fla	fla	PROPN
taxlaw-2827	392	19	.	.	PUNCT
taxlaw-2827	393	1	st	st	PROPN
taxlaw-2827	393	2	.	.	PROPN
taxlaw-2827	393	3	u.l	u.l	PROPN
taxlaw-2827	393	4	.	.	PROPN
taxlaw-2827	393	5	rev	rev	PROPN
taxlaw-2827	393	6	.	.	PROPN
taxlaw-2827	393	7	1089	1089	NUM
taxlaw-2827	393	8	,	,	PUNCT
taxlaw-2827	393	9	1108–13	1108–13	NUM
taxlaw-2827	393	10	(	(	PUNCT
taxlaw-2827	393	11	2007	2007	NUM
taxlaw-2827	393	12	)	)	PUNCT
taxlaw-2827	393	13	(	(	PUNCT
taxlaw-2827	393	14	surveying	survey	VERB
taxlaw-2827	393	15	the	the	DET
taxlaw-2827	393	16	different	different	ADJ
taxlaw-2827	393	17	regulatory	regulatory	ADJ
taxlaw-2827	393	18	functions	function	NOUN
taxlaw-2827	393	19	of	of	ADP
taxlaw-2827	393	20	disclosure	disclosure	NOUN
taxlaw-2827	393	21	,	,	PUNCT
taxlaw-2827	393	22	including	include	VERB
taxlaw-2827	393	23	:	:	PUNCT
taxlaw-2827	393	24	making	make	VERB
taxlaw-2827	393	25	markets	market	NOUN
taxlaw-2827	393	26	more	more	ADV
taxlaw-2827	393	27	efficient	efficient	ADJ
taxlaw-2827	393	28	,	,	PUNCT
taxlaw-2827	393	29	monitoring	monitor	VERB
taxlaw-2827	393	30	compliance	compliance	NOUN
taxlaw-2827	393	31	with	with	ADP
taxlaw-2827	393	32	standard	standard	ADJ
taxlaw-2827	393	33	laws	law	NOUN
taxlaw-2827	393	34	and	and	CCONJ
taxlaw-2827	393	35	regulations	regulation	NOUN
taxlaw-2827	393	36	,	,	PUNCT
taxlaw-2827	393	37	providing	provide	VERB
taxlaw-2827	393	38	information	information	NOUN
taxlaw-2827	393	39	for	for	ADP
taxlaw-2827	393	40	government	government	NOUN
taxlaw-2827	393	41	,	,	PUNCT
taxlaw-2827	393	42	and	and	CCONJ
taxlaw-2827	393	43	increasing	increase	VERB
taxlaw-2827	393	44	public	public	ADJ
taxlaw-2827	393	45	awareness	awareness	NOUN
taxlaw-2827	393	46	)	)	PUNCT
taxlaw-2827	393	47	.	.	PUNCT
taxlaw-2827	394	1	but	but	CCONJ
taxlaw-2827	394	2	see	see	VERB
taxlaw-2827	394	3	steven	steven	PROPN
taxlaw-2827	394	4	m.	m.	PROPN
taxlaw-2827	394	5	davidoff	davidoff	PROPN
taxlaw-2827	394	6	&	&	CCONJ
taxlaw-2827	394	7	claire	claire	PROPN
taxlaw-2827	394	8	.	.	PUNCT
taxlaw-2827	395	1	a.	a.	PROPN
taxlaw-2827	395	2	hill	hill	PROPN
taxlaw-2827	395	3	,	,	PUNCT
taxlaw-2827	395	4	limits	limit	NOUN
taxlaw-2827	395	5	of	of	ADP
taxlaw-2827	395	6	disclosure	disclosure	NOUN
taxlaw-2827	395	7	,	,	PUNCT
taxlaw-2827	395	8	geo	geo	PROPN
taxlaw-2827	395	9	.	.	PROPN
taxlaw-2827	395	10	l.	l.	PROPN
taxlaw-2827	395	11	j.	j.	PROPN
taxlaw-2827	395	12	(	(	PUNCT
taxlaw-2827	395	13	forthcoming	forthcoming	ADJ
taxlaw-2827	395	14	2013	2013	NUM
taxlaw-2827	395	15	)	)	PUNCT
taxlaw-2827	395	16	(	(	PUNCT
taxlaw-2827	395	17	critically	critically	ADV
taxlaw-2827	395	18	asserting	assert	VERB
taxlaw-2827	395	19	that	that	SCONJ
taxlaw-2827	395	20	disclosure	disclosure	NOUN
taxlaw-2827	395	21	is	be	AUX
taxlaw-2827	395	22	too	too	ADV
taxlaw-2827	395	23	often	often	ADV
taxlaw-2827	395	24	a	a	DET
taxlaw-2827	395	25	convenient	convenient	ADJ
taxlaw-2827	395	26	path	path	NOUN
taxlaw-2827	395	27	for	for	SCONJ
taxlaw-2827	395	28	policymakers	policymaker	NOUN
taxlaw-2827	395	29	and	and	CCONJ
taxlaw-2827	395	30	many	many	ADJ
taxlaw-2827	395	31	others	other	NOUN
taxlaw-2827	395	32	looking	look	VERB
taxlaw-2827	395	33	to	to	PART
taxlaw-2827	395	34	take	take	VERB
taxlaw-2827	395	35	action	action	NOUN
taxlaw-2827	395	36	and	and	CCONJ
taxlaw-2827	395	37	hold	hold	VERB
taxlaw-2827	395	38	onto	onto	ADP
taxlaw-2827	395	39	comforting	comfort	VERB
taxlaw-2827	395	40	beliefs	belief	NOUN
taxlaw-2827	395	41	in	in	ADP
taxlaw-2827	395	42	the	the	DET
taxlaw-2827	395	43	face	face	NOUN
taxlaw-2827	395	44	of	of	ADP
taxlaw-2827	395	45	a	a	DET
taxlaw-2827	395	46	bad	bad	ADJ
taxlaw-2827	395	47	outcome	outcome	NOUN
taxlaw-2827	395	48	)	)	PUNCT
taxlaw-2827	395	49	.	.	PUNCT
taxlaw-2827	396	1	2014	2014	NUM
taxlaw-2827	396	2	]	]	PUNCT
taxlaw-2827	396	3	tax	tax	NOUN
taxlaw-2827	396	4	disclosure	disclosure	NOUN
taxlaw-2827	396	5	and	and	CCONJ
taxlaw-2827	396	6	corporate	corporate	ADJ
taxlaw-2827	396	7	political	political	ADJ
taxlaw-2827	396	8	agency	agency	NOUN
taxlaw-2827	396	9	103	103	NUM
taxlaw-2827	396	10	legislation	legislation	NOUN
taxlaw-2827	396	11	.	.	PUNCT
taxlaw-2827	397	1	76	76	NUM
taxlaw-2827	398	1	this	this	DET
taxlaw-2827	398	2	article	article	NOUN
taxlaw-2827	398	3	highlights	highlight	VERB
taxlaw-2827	398	4	a	a	DET
taxlaw-2827	398	5	different	different	ADJ
taxlaw-2827	398	6	aspect	aspect	NOUN
taxlaw-2827	398	7	,	,	PUNCT
taxlaw-2827	398	8	and	and	CCONJ
taxlaw-2827	398	9	argues	argue	VERB
taxlaw-2827	398	10	that	that	SCONJ
taxlaw-2827	398	11	disclosure	disclosure	NOUN
taxlaw-2827	398	12	should	should	AUX
taxlaw-2827	398	13	not	not	PART
taxlaw-2827	398	14	be	be	AUX
taxlaw-2827	398	15	viewed	view	VERB
taxlaw-2827	398	16	as	as	ADP
taxlaw-2827	398	17	a	a	DET
taxlaw-2827	398	18	second	second	ADV
taxlaw-2827	398	19	-	-	PUNCT
taxlaw-2827	398	20	best	good	ADJ
taxlaw-2827	398	21	supplement	supplement	NOUN
taxlaw-2827	398	22	to	to	ADP
taxlaw-2827	398	23	direct	direct	ADJ
taxlaw-2827	398	24	regulation	regulation	NOUN
taxlaw-2827	398	25	.	.	PUNCT
taxlaw-2827	399	1	instead	instead	ADV
taxlaw-2827	399	2	,	,	PUNCT
taxlaw-2827	399	3	due	due	ADP
taxlaw-2827	399	4	to	to	ADP
taxlaw-2827	399	5	the	the	DET
taxlaw-2827	399	6	growth	growth	NOUN
taxlaw-2827	399	7	in	in	ADP
taxlaw-2827	399	8	corporate	corporate	ADJ
taxlaw-2827	399	9	activities	activity	NOUN
taxlaw-2827	399	10	,	,	PUNCT
taxlaw-2827	399	11	disclosure	disclosure	NOUN
taxlaw-2827	399	12	should	should	AUX
taxlaw-2827	399	13	become	become	VERB
taxlaw-2827	399	14	an	an	DET
taxlaw-2827	399	15	important	important	ADJ
taxlaw-2827	399	16	way	way	NOUN
taxlaw-2827	399	17	of	of	ADP
taxlaw-2827	399	18	exerting	exert	VERB
taxlaw-2827	399	19	broad	broad	ADJ
taxlaw-2827	399	20	civic	civic	ADJ
taxlaw-2827	399	21	influence	influence	NOUN
taxlaw-2827	399	22	over	over	ADP
taxlaw-2827	399	23	public	public	ADJ
taxlaw-2827	399	24	policy	policy	NOUN
taxlaw-2827	399	25	.	.	PUNCT
taxlaw-2827	400	1	if	if	SCONJ
taxlaw-2827	400	2	policymakers	policymaker	NOUN
taxlaw-2827	400	3	require	require	VERB
taxlaw-2827	400	4	corporations	corporation	NOUN
taxlaw-2827	400	5	to	to	PART
taxlaw-2827	400	6	disclose	disclose	VERB
taxlaw-2827	400	7	their	their	PRON
taxlaw-2827	400	8	impacts	impact	NOUN
taxlaw-2827	400	9	on	on	ADP
taxlaw-2827	400	10	social	social	ADJ
taxlaw-2827	400	11	and	and	CCONJ
taxlaw-2827	400	12	environmental	environmental	ADJ
taxlaw-2827	400	13	issues	issue	NOUN
taxlaw-2827	400	14	,	,	PUNCT
taxlaw-2827	400	15	some	some	PRON
taxlaw-2827	400	16	of	of	ADP
taxlaw-2827	400	17	the	the	DET
taxlaw-2827	400	18	negative	negative	ADJ
taxlaw-2827	400	19	political	political	ADJ
taxlaw-2827	400	20	externalities	externality	NOUN
taxlaw-2827	400	21	associated	associate	VERB
taxlaw-2827	400	22	with	with	ADP
taxlaw-2827	400	23	investors	investor	NOUN
taxlaw-2827	400	24	’	'	PUNCT
taxlaw-2827	400	25	rational	rational	ADJ
taxlaw-2827	400	26	indifference	indifference	NOUN
taxlaw-2827	400	27	would	would	AUX
taxlaw-2827	400	28	be	be	AUX
taxlaw-2827	400	29	corrected	correct	VERB
taxlaw-2827	400	30	.	.	PUNCT
taxlaw-2827	401	1	77	77	NUM
taxlaw-2827	402	1	the	the	DET
taxlaw-2827	402	2	following	follow	VERB
taxlaw-2827	402	3	attributes	attribute	NOUN
taxlaw-2827	402	4	of	of	ADP
taxlaw-2827	402	5	the	the	DET
taxlaw-2827	402	6	disclosure	disclosure	NOUN
taxlaw-2827	402	7	regime	regime	NOUN
taxlaw-2827	402	8	suggest	suggest	VERB
taxlaw-2827	402	9	that	that	SCONJ
taxlaw-2827	402	10	having	have	VERB
taxlaw-2827	402	11	widely	widely	ADV
taxlaw-2827	402	12	available	available	ADJ
taxlaw-2827	402	13	information	information	NOUN
taxlaw-2827	402	14	on	on	ADP
taxlaw-2827	402	15	corporations	corporation	NOUN
taxlaw-2827	402	16	’	'	PUNCT
taxlaw-2827	402	17	impacts	impact	NOUN
taxlaw-2827	402	18	would	would	AUX
taxlaw-2827	402	19	facilitate	facilitate	VERB
taxlaw-2827	402	20	a	a	DET
taxlaw-2827	402	21	shareholder	shareholder	NOUN
taxlaw-2827	402	22	-	-	PUNCT
taxlaw-2827	402	23	corporation	corporation	NOUN
taxlaw-2827	402	24	political	political	ADJ
taxlaw-2827	402	25	agency	agency	NOUN
taxlaw-2827	402	26	relationship	relationship	NOUN
taxlaw-2827	402	27	that	that	PRON
taxlaw-2827	402	28	better	well	ADJ
taxlaw-2827	402	29	accounts	account	VERB
taxlaw-2827	402	30	for	for	ADP
taxlaw-2827	402	31	shareholders	shareholder	NOUN
taxlaw-2827	402	32	’	'	PUNCT
taxlaw-2827	402	33	multiple	multiple	ADJ
taxlaw-2827	402	34	capacities	capacity	NOUN
taxlaw-2827	402	35	and	and	CCONJ
taxlaw-2827	402	36	heterogeneity	heterogeneity	NOUN
taxlaw-2827	402	37	of	of	ADP
taxlaw-2827	402	38	preferences	preference	NOUN
taxlaw-2827	402	39	.	.	PUNCT
taxlaw-2827	403	1	first	first	ADV
taxlaw-2827	403	2	,	,	PUNCT
taxlaw-2827	403	3	disclosure	disclosure	NOUN
taxlaw-2827	403	4	seems	seem	VERB
taxlaw-2827	403	5	to	to	PART
taxlaw-2827	403	6	align	align	VERB
taxlaw-2827	403	7	with	with	ADP
taxlaw-2827	403	8	the	the	DET
taxlaw-2827	403	9	notion	notion	NOUN
taxlaw-2827	403	10	of	of	ADP
taxlaw-2827	403	11	political	political	ADJ
taxlaw-2827	403	12	agency	agency	NOUN
taxlaw-2827	403	13	—	—	PUNCT
taxlaw-2827	403	14	it	it	PRON
taxlaw-2827	403	15	does	do	AUX
taxlaw-2827	403	16	not	not	PART
taxlaw-2827	403	17	require	require	VERB
taxlaw-2827	403	18	corporations	corporation	NOUN
taxlaw-2827	403	19	to	to	PART
taxlaw-2827	403	20	undertake	undertake	VERB
taxlaw-2827	403	21	any	any	DET
taxlaw-2827	403	22	specific	specific	ADJ
taxlaw-2827	403	23	action	action	NOUN
taxlaw-2827	403	24	but	but	CCONJ
taxlaw-2827	403	25	just	just	ADV
taxlaw-2827	403	26	to	to	PART
taxlaw-2827	403	27	be	be	AUX
taxlaw-2827	403	28	transparent	transparent	ADJ
taxlaw-2827	403	29	about	about	ADP
taxlaw-2827	403	30	their	their	PRON
taxlaw-2827	403	31	choices	choice	NOUN
taxlaw-2827	403	32	in	in	ADP
taxlaw-2827	403	33	acting	act	VERB
taxlaw-2827	403	34	.	.	PUNCT
taxlaw-2827	404	1	78	78	NUM
taxlaw-2827	404	2	the	the	DET
taxlaw-2827	404	3	actual	actual	ADJ
taxlaw-2827	404	4	impact	impact	NOUN
taxlaw-2827	404	5	of	of	ADP
taxlaw-2827	404	6	this	this	DET
taxlaw-2827	404	7	disclosure	disclosure	NOUN
taxlaw-2827	404	8	,	,	PUNCT
taxlaw-2827	404	9	the	the	DET
taxlaw-2827	404	10	pressures	pressure	NOUN
taxlaw-2827	404	11	it	it	PRON
taxlaw-2827	404	12	would	would	AUX
taxlaw-2827	404	13	expose	expose	VERB
taxlaw-2827	404	14	corporations	corporation	NOUN
taxlaw-2827	404	15	to	to	ADP
taxlaw-2827	404	16	,	,	PUNCT
taxlaw-2827	404	17	and	and	CCONJ
taxlaw-2827	404	18	the	the	DET
taxlaw-2827	404	19	type	type	NOUN
taxlaw-2827	404	20	of	of	ADP
taxlaw-2827	404	21	corporate	corporate	ADJ
taxlaw-2827	404	22	responses	response	NOUN
taxlaw-2827	404	23	to	to	ADP
taxlaw-2827	404	24	them	they	PRON
taxlaw-2827	404	25	are	be	AUX
taxlaw-2827	404	26	of	of	ADP
taxlaw-2827	404	27	less	less	ADJ
taxlaw-2827	404	28	importance	importance	NOUN
taxlaw-2827	404	29	as	as	ADV
taxlaw-2827	404	30	long	long	ADV
taxlaw-2827	404	31	as	as	SCONJ
taxlaw-2827	404	32	its	its	PRON
taxlaw-2827	404	33	respective	respective	ADJ
taxlaw-2827	404	34	audience	audience	NOUN
taxlaw-2827	404	35	keeps	keep	VERB
taxlaw-2827	404	36	the	the	DET
taxlaw-2827	404	37	information	information	NOUN
taxlaw-2827	404	38	internal	internal	ADJ
taxlaw-2827	404	39	.	.	PUNCT
taxlaw-2827	405	1	79	79	NUM
taxlaw-2827	405	2	second	second	ADJ
taxlaw-2827	405	3	,	,	PUNCT
taxlaw-2827	405	4	disclosure	disclosure	NOUN
taxlaw-2827	405	5	requirements	requirement	NOUN
taxlaw-2827	405	6	bridge	bridge	VERB
taxlaw-2827	405	7	the	the	DET
taxlaw-2827	405	8	inherent	inherent	ADJ
taxlaw-2827	405	9	information	information	NOUN
taxlaw-2827	405	10	asymmetry	asymmetry	NOUN
taxlaw-2827	405	11	between	between	ADP
taxlaw-2827	405	12	portfolio	portfolio	NOUN
taxlaw-2827	405	13	investors	investor	NOUN
taxlaw-2827	405	14	and	and	CCONJ
taxlaw-2827	405	15	managers	manager	NOUN
taxlaw-2827	405	16	,	,	PUNCT
taxlaw-2827	405	17	providing	provide	VERB
taxlaw-2827	405	18	investors	investor	NOUN
taxlaw-2827	405	19	with	with	ADP
taxlaw-2827	405	20	the	the	DET
taxlaw-2827	405	21	possibility	possibility	NOUN
taxlaw-2827	405	22	of	of	ADP
taxlaw-2827	405	23	making	make	VERB
taxlaw-2827	405	24	informed	informed	ADJ
taxlaw-2827	405	25	and	and	CCONJ
taxlaw-2827	405	26	accountable	accountable	ADJ
taxlaw-2827	405	27	decisions	decision	NOUN
taxlaw-2827	405	28	with	with	ADP
taxlaw-2827	405	29	respect	respect	NOUN
taxlaw-2827	405	30	to	to	ADP
taxlaw-2827	405	31	the	the	DET
taxlaw-2827	405	32	broader	broad	ADJ
taxlaw-2827	405	33	social	social	ADJ
taxlaw-2827	405	34	impact	impact	NOUN
taxlaw-2827	405	35	of	of	ADP
taxlaw-2827	405	36	their	their	PRON
taxlaw-2827	405	37	investment	investment	NOUN
taxlaw-2827	405	38	decisions	decision	NOUN
taxlaw-2827	405	39	.	.	PUNCT
taxlaw-2827	406	1	80	80	NUM
taxlaw-2827	406	2	systematic	systematic	ADJ
taxlaw-2827	406	3	,	,	PUNCT
taxlaw-2827	406	4	comparable	comparable	ADJ
taxlaw-2827	406	5	disclosure	disclosure	NOUN
taxlaw-2827	406	6	is	be	AUX
taxlaw-2827	406	7	a	a	DET
taxlaw-2827	406	8	necessary	necessary	ADJ
taxlaw-2827	406	9	first	first	ADJ
taxlaw-2827	406	10	step	step	NOUN
taxlaw-2827	406	11	in	in	ADP
taxlaw-2827	406	12	allowing	allow	VERB
taxlaw-2827	406	13	shareholders	shareholder	NOUN
taxlaw-2827	406	14	to	to	PART
taxlaw-2827	406	15	exercise	exercise	VERB
taxlaw-2827	406	16	a	a	DET
taxlaw-2827	406	17	more	more	ADV
taxlaw-2827	406	18	sophisticated	sophisticated	ADJ
taxlaw-2827	406	19	choice	choice	NOUN
taxlaw-2827	406	20	to	to	PART
taxlaw-2827	406	21	ensure	ensure	VERB
taxlaw-2827	406	22	that	that	SCONJ
taxlaw-2827	406	23	their	their	PRON
taxlaw-2827	406	24	investments	investment	NOUN
taxlaw-2827	406	25	conform	conform	VERB
taxlaw-2827	406	26	to	to	ADP
taxlaw-2827	406	27	their	their	PRON
taxlaw-2827	406	28	overall	overall	ADJ
taxlaw-2827	406	29	preferences	preference	NOUN
taxlaw-2827	406	30	.	.	PUNCT
taxlaw-2827	407	1	81	81	NUM
taxlaw-2827	407	2	third	third	ADJ
taxlaw-2827	407	3	,	,	PUNCT
taxlaw-2827	407	4	mandatory	mandatory	ADJ
taxlaw-2827	407	5	disclosure	disclosure	NOUN
taxlaw-2827	407	6	accompanied	accompany	VERB
taxlaw-2827	407	7	by	by	ADP
taxlaw-2827	407	8	legal	legal	ADJ
taxlaw-2827	407	9	sanctions	sanction	NOUN
taxlaw-2827	407	10	would	would	AUX
taxlaw-2827	407	11	significantly	significantly	ADV
taxlaw-2827	407	12	reduce	reduce	VERB
taxlaw-2827	407	13	problems	problem	NOUN
taxlaw-2827	407	14	of	of	ADP
taxlaw-2827	407	15	fraud	fraud	NOUN
taxlaw-2827	407	16	and	and	CCONJ
taxlaw-2827	407	17	green	green	NOUN
taxlaw-2827	407	18	-	-	PUNCT
taxlaw-2827	407	19	washing	washing	NOUN
taxlaw-2827	407	20	.	.	PUNCT
taxlaw-2827	408	1	82	82	NUM
taxlaw-2827	409	1	this	this	PRON
taxlaw-2827	409	2	in	in	ADP
taxlaw-2827	409	3	turn	turn	NOUN
taxlaw-2827	409	4	could	could	AUX
taxlaw-2827	409	5	help	help	VERB
taxlaw-2827	409	6	legitimize	legitimize	VERB
taxlaw-2827	409	7	the	the	DET
taxlaw-2827	409	8	political	political	ADJ
taxlaw-2827	409	9	agency	agency	NOUN
taxlaw-2827	409	10	relationship	relationship	NOUN
taxlaw-2827	409	11	by	by	ADP
taxlaw-2827	409	12	providing	provide	VERB
taxlaw-2827	409	13	an	an	DET
taxlaw-2827	409	14	assurance	assurance	NOUN
taxlaw-2827	409	15	that	that	PRON
taxlaw-2827	409	16	corporations	corporation	NOUN
taxlaw-2827	409	17	(	(	PUNCT
taxlaw-2827	409	18	as	as	ADP
taxlaw-2827	409	19	agents	agent	NOUN
taxlaw-2827	409	20	)	)	PUNCT
taxlaw-2827	409	21	are	be	AUX
taxlaw-2827	409	22	truthful	truthful	ADJ
taxlaw-2827	409	23	about	about	ADP
taxlaw-2827	409	24	their	their	PRON
taxlaw-2827	409	25	social	social	ADJ
taxlaw-2827	409	26	and	and	CCONJ
taxlaw-2827	409	27	environmental	environmental	ADJ
taxlaw-2827	409	28	impacts	impact	NOUN
taxlaw-2827	409	29	.	.	PUNCT
taxlaw-2827	410	1	83	83	NUM
taxlaw-2827	410	2	76	76	NUM
taxlaw-2827	410	3	this	this	PRON
taxlaw-2827	410	4	allows	allow	VERB
taxlaw-2827	410	5	disclosure	disclosure	NOUN
taxlaw-2827	410	6	regimes	regime	NOUN
taxlaw-2827	410	7	to	to	PART
taxlaw-2827	410	8	fit	fit	VERB
taxlaw-2827	410	9	within	within	ADP
taxlaw-2827	410	10	the	the	DET
taxlaw-2827	410	11	comfort	comfort	NOUN
taxlaw-2827	410	12	level	level	NOUN
taxlaw-2827	410	13	of	of	ADP
taxlaw-2827	410	14	liberal	liberal	ADJ
taxlaw-2827	410	15	democracies	democracy	NOUN
taxlaw-2827	410	16	and	and	CCONJ
taxlaw-2827	410	17	their	their	PRON
taxlaw-2827	410	18	commitment	commitment	NOUN
taxlaw-2827	410	19	to	to	ADP
taxlaw-2827	410	20	a	a	DET
taxlaw-2827	410	21	competitive	competitive	ADJ
taxlaw-2827	410	22	capitalist	capitalist	ADJ
taxlaw-2827	410	23	market	market	NOUN
taxlaw-2827	410	24	.	.	PUNCT
taxlaw-2827	411	1	larry	larry	PROPN
taxlaw-2827	411	2	cata	cata	PROPN
taxlaw-2827	411	3	backer	backer	NOUN
taxlaw-2827	411	4	,	,	PUNCT
taxlaw-2827	411	5	from	from	ADP
taxlaw-2827	411	6	moral	moral	ADJ
taxlaw-2827	411	7	obligation	obligation	NOUN
taxlaw-2827	411	8	to	to	ADP
taxlaw-2827	411	9	international	international	ADJ
taxlaw-2827	411	10	law	law	NOUN
taxlaw-2827	411	11	:	:	PUNCT
taxlaw-2827	411	12	disclosure	disclosure	NOUN
taxlaw-2827	411	13	systems	system	NOUN
taxlaw-2827	411	14	,	,	PUNCT
taxlaw-2827	411	15	markets	market	NOUN
taxlaw-2827	411	16	and	and	CCONJ
taxlaw-2827	411	17	the	the	DET
taxlaw-2827	411	18	regulation	regulation	NOUN
taxlaw-2827	411	19	of	of	ADP
taxlaw-2827	411	20	multinational	multinational	ADJ
taxlaw-2827	411	21	corporations	corporation	NOUN
taxlaw-2827	411	22	,	,	PUNCT
taxlaw-2827	411	23	39	39	NUM
taxlaw-2827	411	24	geo	geo	PROPN
taxlaw-2827	411	25	.	.	PUNCT
taxlaw-2827	412	1	j.	j.	PROPN
taxlaw-2827	412	2	int'l	int'l	PROPN
taxlaw-2827	412	3	l.	l.	PROPN
taxlaw-2827	412	4	591	591	NUM
taxlaw-2827	412	5	,	,	PUNCT
taxlaw-2827	412	6	597	597	NUM
taxlaw-2827	412	7	,	,	PUNCT
taxlaw-2827	412	8	639	639	NUM
taxlaw-2827	412	9	(	(	PUNCT
taxlaw-2827	412	10	2008	2008	NUM
taxlaw-2827	412	11	)	)	PUNCT
taxlaw-2827	412	12	.	.	PUNCT
taxlaw-2827	413	1	77	77	NUM
taxlaw-2827	413	2	elhauge	elhauge	NOUN
taxlaw-2827	413	3	,	,	PUNCT
taxlaw-2827	413	4	supra	supra	NOUN
taxlaw-2827	413	5	note	note	NOUN
taxlaw-2827	413	6	11	11	NUM
taxlaw-2827	413	7	,	,	PUNCT
taxlaw-2827	413	8	at	at	ADP
taxlaw-2827	413	9	750	750	NUM
taxlaw-2827	413	10	,	,	PUNCT
taxlaw-2827	413	11	758	758	NUM
taxlaw-2827	413	12	(	(	PUNCT
taxlaw-2827	413	13	noting	note	VERB
taxlaw-2827	413	14	that	that	SCONJ
taxlaw-2827	413	15	portfolio	portfolio	NOUN
taxlaw-2827	413	16	investors	investor	NOUN
taxlaw-2827	413	17	,	,	PUNCT
taxlaw-2827	413	18	as	as	ADV
taxlaw-2827	413	19	well	well	ADV
taxlaw-2827	413	20	as	as	ADP
taxlaw-2827	413	21	consumers	consumer	NOUN
taxlaw-2827	413	22	in	in	ADP
taxlaw-2827	413	23	general	general	ADJ
taxlaw-2827	413	24	,	,	PUNCT
taxlaw-2827	413	25	are	be	AUX
taxlaw-2827	413	26	too	too	ADV
taxlaw-2827	413	27	insulated	insulated	ADJ
taxlaw-2827	413	28	from	from	ADP
taxlaw-2827	413	29	corporations	corporation	NOUN
taxlaw-2827	413	30	to	to	PART
taxlaw-2827	413	31	either	either	CCONJ
taxlaw-2827	413	32	try	try	VERB
taxlaw-2827	413	33	to	to	PART
taxlaw-2827	413	34	obtain	obtain	VERB
taxlaw-2827	413	35	information	information	NOUN
taxlaw-2827	413	36	about	about	ADP
taxlaw-2827	413	37	them	they	PRON
taxlaw-2827	413	38	or	or	CCONJ
taxlaw-2827	413	39	to	to	PART
taxlaw-2827	413	40	act	act	VERB
taxlaw-2827	413	41	on	on	ADP
taxlaw-2827	413	42	irresponsible	irresponsible	ADJ
taxlaw-2827	413	43	corporate	corporate	ADJ
taxlaw-2827	413	44	behavior	behavior	NOUN
taxlaw-2827	413	45	upon	upon	SCONJ
taxlaw-2827	413	46	receiving	receive	VERB
taxlaw-2827	413	47	it	it	PRON
taxlaw-2827	413	48	)	)	PUNCT
taxlaw-2827	413	49	.	.	PUNCT
taxlaw-2827	414	1	78	78	NUM
taxlaw-2827	414	2	disclosure	disclosure	NOUN
taxlaw-2827	414	3	supports	support	VERB
taxlaw-2827	414	4	the	the	DET
taxlaw-2827	414	5	notion	notion	NOUN
taxlaw-2827	414	6	of	of	ADP
taxlaw-2827	414	7	a	a	DET
taxlaw-2827	414	8	free	free	ADJ
taxlaw-2827	414	9	market	market	NOUN
taxlaw-2827	414	10	of	of	ADP
taxlaw-2827	414	11	ideas	idea	NOUN
taxlaw-2827	414	12	by	by	ADP
taxlaw-2827	414	13	meeting	meet	VERB
taxlaw-2827	414	14	two	two	NUM
taxlaw-2827	414	15	requirements	requirement	NOUN
taxlaw-2827	414	16	:	:	PUNCT
taxlaw-2827	414	17	the	the	DET
taxlaw-2827	414	18	government	government	NOUN
taxlaw-2827	414	19	should	should	AUX
taxlaw-2827	414	20	not	not	PART
taxlaw-2827	414	21	tell	tell	VERB
taxlaw-2827	414	22	shareholders	shareholder	NOUN
taxlaw-2827	414	23	how	how	SCONJ
taxlaw-2827	414	24	to	to	PART
taxlaw-2827	414	25	conduct	conduct	VERB
taxlaw-2827	414	26	their	their	PRON
taxlaw-2827	414	27	(	(	PUNCT
taxlaw-2827	414	28	legal	legal	ADJ
taxlaw-2827	414	29	)	)	PUNCT
taxlaw-2827	414	30	affairs	affair	NOUN
taxlaw-2827	414	31	;	;	PUNCT
taxlaw-2827	414	32	but	but	CCONJ
taxlaw-2827	414	33	their	their	PRON
taxlaw-2827	414	34	agents	agent	NOUN
taxlaw-2827	414	35	(	(	PUNCT
taxlaw-2827	414	36	that	that	PRON
taxlaw-2827	414	37	is	is	ADV
taxlaw-2827	414	38	,	,	PUNCT
taxlaw-2827	414	39	corporate	corporate	ADJ
taxlaw-2827	414	40	managers	manager	NOUN
taxlaw-2827	414	41	)	)	PUNCT
taxlaw-2827	414	42	should	should	AUX
taxlaw-2827	414	43	be	be	AUX
taxlaw-2827	414	44	required	require	VERB
taxlaw-2827	414	45	to	to	PART
taxlaw-2827	414	46	explain	explain	VERB
taxlaw-2827	414	47	and	and	CCONJ
taxlaw-2827	414	48	justify	justify	VERB
taxlaw-2827	414	49	their	their	PRON
taxlaw-2827	414	50	conduct	conduct	NOUN
taxlaw-2827	414	51	and	and	CCONJ
taxlaw-2827	414	52	its	its	PRON
taxlaw-2827	414	53	impacts	impact	NOUN
taxlaw-2827	414	54	.	.	PUNCT
taxlaw-2827	415	1	david	david	PROPN
taxlaw-2827	415	2	w.	w.	PROPN
taxlaw-2827	415	3	case	case	PROPN
taxlaw-2827	415	4	,	,	PUNCT
taxlaw-2827	415	5	corporate	corporate	ADJ
taxlaw-2827	415	6	environmental	environmental	ADJ
taxlaw-2827	415	7	reporting	reporting	NOUN
taxlaw-2827	415	8	as	as	ADP
taxlaw-2827	415	9	informational	informational	ADJ
taxlaw-2827	415	10	regulation	regulation	NOUN
taxlaw-2827	415	11	:	:	PUNCT
taxlaw-2827	415	12	a	a	DET
taxlaw-2827	415	13	law	law	NOUN
taxlaw-2827	415	14	and	and	CCONJ
taxlaw-2827	415	15	economics	economic	NOUN
taxlaw-2827	415	16	perspective	perspective	NOUN
taxlaw-2827	415	17	,	,	PUNCT
taxlaw-2827	415	18	76	76	NUM
taxlaw-2827	415	19	u.	u.	PROPN
taxlaw-2827	415	20	colo	colo	PROPN
taxlaw-2827	415	21	.	.	PUNCT
taxlaw-2827	416	1	l.	l.	PROPN
taxlaw-2827	416	2	rev	rev	PROPN
taxlaw-2827	416	3	.	.	PROPN
taxlaw-2827	416	4	379	379	NUM
taxlaw-2827	416	5	,	,	PUNCT
taxlaw-2827	416	6	432–33	432–33	PROPN
taxlaw-2827	416	7	(	(	PUNCT
taxlaw-2827	416	8	2005	2005	NUM
taxlaw-2827	416	9	)	)	PUNCT
taxlaw-2827	416	10	(	(	PUNCT
taxlaw-2827	416	11	arguing	argue	VERB
taxlaw-2827	416	12	that	that	SCONJ
taxlaw-2827	416	13	disclosure	disclosure	NOUN
taxlaw-2827	416	14	is	be	AUX
taxlaw-2827	416	15	important	important	ADJ
taxlaw-2827	416	16	because	because	SCONJ
taxlaw-2827	416	17	it	it	PRON
taxlaw-2827	416	18	brings	bring	VERB
taxlaw-2827	416	19	potentially	potentially	ADV
taxlaw-2827	416	20	controversial	controversial	ADJ
taxlaw-2827	416	21	decisions	decision	NOUN
taxlaw-2827	416	22	into	into	ADP
taxlaw-2827	416	23	the	the	DET
taxlaw-2827	416	24	open	open	ADJ
taxlaw-2827	416	25	and	and	CCONJ
taxlaw-2827	416	26	triggers	trigger	VERB
taxlaw-2827	416	27	a	a	DET
taxlaw-2827	416	28	process	process	NOUN
taxlaw-2827	416	29	of	of	ADP
taxlaw-2827	416	30	deliberation	deliberation	NOUN
taxlaw-2827	416	31	with	with	ADP
taxlaw-2827	416	32	respect	respect	NOUN
taxlaw-2827	416	33	to	to	ADP
taxlaw-2827	416	34	them	they	PRON
taxlaw-2827	416	35	)	)	PUNCT
taxlaw-2827	416	36	;	;	PUNCT
taxlaw-2827	416	37	dalley	dalley	NOUN
taxlaw-2827	416	38	,	,	PUNCT
taxlaw-2827	416	39	supra	supra	PROPN
taxlaw-2827	416	40	note	note	NOUN
taxlaw-2827	416	41	75	75	NUM
taxlaw-2827	416	42	,	,	PUNCT
taxlaw-2827	416	43	at	at	ADP
taxlaw-2827	416	44	1093	1093	NUM
taxlaw-2827	416	45	(	(	PUNCT
taxlaw-2827	416	46	noting	note	VERB
taxlaw-2827	416	47	that	that	SCONJ
taxlaw-2827	416	48	disclosure	disclosure	NOUN
taxlaw-2827	416	49	,	,	PUNCT
taxlaw-2827	416	50	as	as	ADP
taxlaw-2827	416	51	a	a	DET
taxlaw-2827	416	52	regulatory	regulatory	ADJ
taxlaw-2827	416	53	tool	tool	NOUN
taxlaw-2827	416	54	,	,	PUNCT
taxlaw-2827	416	55	aligns	align	VERB
taxlaw-2827	416	56	well	well	ADV
taxlaw-2827	416	57	with	with	ADP
taxlaw-2827	416	58	a	a	DET
taxlaw-2827	416	59	pro	pro	ADJ
taxlaw-2827	416	60	-	-	ADJ
taxlaw-2827	416	61	market	market	ADJ
taxlaw-2827	416	62	agenda	agenda	NOUN
taxlaw-2827	416	63	because	because	SCONJ
taxlaw-2827	416	64	it	it	PRON
taxlaw-2827	416	65	allows	allow	VERB
taxlaw-2827	416	66	individual	individual	ADJ
taxlaw-2827	416	67	choice	choice	NOUN
taxlaw-2827	416	68	without	without	ADP
taxlaw-2827	416	69	requiring	require	VERB
taxlaw-2827	416	70	direct	direct	ADJ
taxlaw-2827	416	71	,	,	PUNCT
taxlaw-2827	416	72	governmental	governmental	ADJ
taxlaw-2827	416	73	interference	interference	NOUN
taxlaw-2827	416	74	)	)	PUNCT
taxlaw-2827	416	75	;	;	PUNCT
taxlaw-2827	416	76	paul	paul	PROPN
taxlaw-2827	416	77	r.	r.	PROPN
taxlaw-2827	416	78	kleindorfer	kleindorfer	PROPN
taxlaw-2827	416	79	&	&	CCONJ
taxlaw-2827	416	80	eric	eric	PROPN
taxlaw-2827	416	81	w.	w.	PROPN
taxlaw-2827	416	82	orts	orts	PROPN
taxlaw-2827	416	83	,	,	PUNCT
taxlaw-2827	416	84	informational	informational	ADJ
taxlaw-2827	416	85	regulation	regulation	NOUN
taxlaw-2827	416	86	of	of	ADP
taxlaw-2827	416	87	environmental	environmental	ADJ
taxlaw-2827	416	88	risks	risk	NOUN
taxlaw-2827	416	89	,	,	PUNCT
taxlaw-2827	416	90	18	18	NUM
taxlaw-2827	416	91	risk	risk	NOUN
taxlaw-2827	416	92	analysis	analysis	NOUN
taxlaw-2827	416	93	155	155	NUM
taxlaw-2827	416	94	,	,	PUNCT
taxlaw-2827	416	95	165–66	165–66	NUM
taxlaw-2827	416	96	(	(	PUNCT
taxlaw-2827	416	97	1998	1998	NUM
taxlaw-2827	416	98	)	)	PUNCT
taxlaw-2827	416	99	;	;	PUNCT
taxlaw-2827	416	100	williams	williams	PROPN
taxlaw-2827	416	101	,	,	PUNCT
taxlaw-2827	416	102	supra	supra	PROPN
taxlaw-2827	416	103	note	note	NOUN
taxlaw-2827	416	104	71	71	NUM
taxlaw-2827	416	105	,	,	PUNCT
taxlaw-2827	416	106	at	at	ADP
taxlaw-2827	416	107	1296	1296	NUM
taxlaw-2827	416	108	.	.	PUNCT
taxlaw-2827	417	1	79	79	NUM
taxlaw-2827	417	2	the	the	DET
taxlaw-2827	417	3	question	question	NOUN
taxlaw-2827	417	4	of	of	ADP
taxlaw-2827	417	5	whether	whether	SCONJ
taxlaw-2827	417	6	the	the	DET
taxlaw-2827	417	7	goal	goal	NOUN
taxlaw-2827	417	8	of	of	ADP
taxlaw-2827	417	9	effectively	effectively	ADV
taxlaw-2827	417	10	communicating	communicate	VERB
taxlaw-2827	417	11	this	this	DET
taxlaw-2827	417	12	type	type	NOUN
taxlaw-2827	417	13	of	of	ADP
taxlaw-2827	417	14	information	information	NOUN
taxlaw-2827	417	15	to	to	ADP
taxlaw-2827	417	16	shareholders	shareholder	NOUN
taxlaw-2827	417	17	is	be	AUX
taxlaw-2827	417	18	feasible	feasible	ADJ
taxlaw-2827	417	19	is	be	AUX
taxlaw-2827	417	20	dealt	deal	VERB
taxlaw-2827	417	21	with	with	ADP
taxlaw-2827	417	22	in	in	ADP
taxlaw-2827	417	23	the	the	DET
taxlaw-2827	417	24	part	part	NOUN
taxlaw-2827	417	25	ii.d	ii.d	PRON
taxlaw-2827	417	26	.	.	PUNCT
taxlaw-2827	418	1	80	80	NUM
taxlaw-2827	418	2	see	see	VERB
taxlaw-2827	418	3	kleindorfer	kleindorfer	PROPN
taxlaw-2827	418	4	&	&	CCONJ
taxlaw-2827	418	5	orts	orts	PROPN
taxlaw-2827	418	6	,	,	PUNCT
taxlaw-2827	418	7	supra	supra	PROPN
taxlaw-2827	418	8	note	note	NOUN
taxlaw-2827	418	9	78	78	NUM
taxlaw-2827	418	10	,	,	PUNCT
taxlaw-2827	418	11	at	at	ADP
taxlaw-2827	418	12	168	168	NUM
taxlaw-2827	418	13	.	.	PUNCT
taxlaw-2827	419	1	81	81	NUM
taxlaw-2827	419	2	see	see	VERB
taxlaw-2827	419	3	joshua	joshua	PROPN
taxlaw-2827	419	4	a.	a.	PROPN
taxlaw-2827	419	5	newberg	newberg	PROPN
taxlaw-2827	419	6	,	,	PUNCT
taxlaw-2827	419	7	corporate	corporate	ADJ
taxlaw-2827	419	8	codes	code	NOUN
taxlaw-2827	419	9	of	of	ADP
taxlaw-2827	419	10	ethics	ethic	NOUN
taxlaw-2827	419	11	,	,	PUNCT
taxlaw-2827	419	12	mandatory	mandatory	ADJ
taxlaw-2827	419	13	disclosure	disclosure	NOUN
taxlaw-2827	419	14	,	,	PUNCT
taxlaw-2827	419	15	and	and	CCONJ
taxlaw-2827	419	16	the	the	DET
taxlaw-2827	419	17	market	market	NOUN
taxlaw-2827	419	18	for	for	ADP
taxlaw-2827	419	19	ethical	ethical	ADJ
taxlaw-2827	419	20	conduct	conduct	NOUN
taxlaw-2827	419	21	,	,	PUNCT
taxlaw-2827	419	22	29	29	NUM
taxlaw-2827	419	23	vt	vt	PROPN
taxlaw-2827	419	24	.	.	PUNCT
taxlaw-2827	419	25	l.	l.	PROPN
taxlaw-2827	419	26	rev	rev	PROPN
taxlaw-2827	419	27	.	.	PROPN
taxlaw-2827	419	28	253	253	NUM
taxlaw-2827	419	29	,	,	PUNCT
taxlaw-2827	419	30	286	286	NUM
taxlaw-2827	419	31	(	(	PUNCT
taxlaw-2827	419	32	2005	2005	NUM
taxlaw-2827	419	33	)	)	PUNCT
taxlaw-2827	419	34	;	;	PUNCT
taxlaw-2827	419	35	williams	williams	PROPN
taxlaw-2827	419	36	,	,	PUNCT
taxlaw-2827	419	37	supra	supra	PROPN
taxlaw-2827	419	38	note	note	NOUN
taxlaw-2827	419	39	71	71	NUM
taxlaw-2827	419	40	,	,	PUNCT
taxlaw-2827	419	41	at	at	ADP
taxlaw-2827	419	42	1296	1296	NUM
taxlaw-2827	419	43	.	.	PUNCT
taxlaw-2827	420	1	82	82	NUM
taxlaw-2827	420	2	branson	branson	PROPN
taxlaw-2827	420	3	,	,	PUNCT
taxlaw-2827	420	4	supra	supra	PROPN
taxlaw-2827	420	5	note	note	NOUN
taxlaw-2827	420	6	74	74	NUM
taxlaw-2827	420	7	,	,	PUNCT
taxlaw-2827	420	8	at	at	ADP
taxlaw-2827	420	9	624–27	624–27	NUM
taxlaw-2827	420	10	.	.	PUNCT
taxlaw-2827	421	1	83	83	NUM
taxlaw-2827	421	2	by	by	ADP
taxlaw-2827	421	3	“	"	PUNCT
taxlaw-2827	421	4	legitimacy	legitimacy	NOUN
taxlaw-2827	421	5	,	,	PUNCT
taxlaw-2827	421	6	”	"	PUNCT
taxlaw-2827	421	7	this	this	DET
taxlaw-2827	421	8	article	article	NOUN
taxlaw-2827	421	9	primarily	primarily	ADV
taxlaw-2827	421	10	means	mean	VERB
taxlaw-2827	421	11	normative	normative	ADJ
taxlaw-2827	421	12	legitimacy	legitimacy	NOUN
taxlaw-2827	421	13	,	,	PUNCT
taxlaw-2827	421	14	as	as	SCONJ
taxlaw-2827	421	15	the	the	DET
taxlaw-2827	421	16	disclosure	disclosure	NOUN
taxlaw-2827	421	17	would	would	AUX
taxlaw-2827	421	18	align	align	VERB
taxlaw-2827	421	19	with	with	ADP
taxlaw-2827	421	20	the	the	DET
taxlaw-2827	421	21	notion	notion	NOUN
taxlaw-2827	421	22	of	of	ADP
taxlaw-2827	421	23	agency	agency	NOUN
taxlaw-2827	421	24	and	and	CCONJ
taxlaw-2827	421	25	reduce	reduce	VERB
taxlaw-2827	421	26	political	political	ADJ
taxlaw-2827	421	27	-	-	PUNCT
taxlaw-2827	421	28	agency	agency	NOUN
taxlaw-2827	421	29	costs	cost	NOUN
taxlaw-2827	421	30	.	.	PUNCT
taxlaw-2827	422	1	it	it	PRON
taxlaw-2827	422	2	may	may	AUX
taxlaw-2827	422	3	(	(	PUNCT
taxlaw-2827	422	4	or	or	CCONJ
taxlaw-2827	422	5	may	may	AUX
taxlaw-2827	422	6	not	not	PART
taxlaw-2827	422	7	)	)	PUNCT
taxlaw-2827	422	8	also	also	ADV
taxlaw-2827	422	9	change	change	VERB
taxlaw-2827	422	10	the	the	DET
taxlaw-2827	422	11	actual	actual	ADJ
taxlaw-2827	422	12	public	public	ADJ
taxlaw-2827	422	13	attitudes	attitude	NOUN
taxlaw-2827	422	14	with	with	ADP
taxlaw-2827	422	15	respect	respect	NOUN
taxlaw-2827	422	16	to	to	ADP
taxlaw-2827	422	17	financial	financial	ADJ
taxlaw-2827	422	18	markets	market	NOUN
taxlaw-2827	422	19	,	,	PUNCT
taxlaw-2827	422	20	but	but	CCONJ
taxlaw-2827	422	21	this	this	DET
taxlaw-2827	422	22	article	article	NOUN
taxlaw-2827	422	23	does	do	AUX
taxlaw-2827	422	24	not	not	PART
taxlaw-2827	422	25	address	address	VERB
taxlaw-2827	422	26	this	this	DET
taxlaw-2827	422	27	empirical	empirical	ADJ
taxlaw-2827	422	28	and	and	CCONJ
taxlaw-2827	422	29	somewhat	somewhat	ADV
taxlaw-2827	422	30	104	104	PROPN
taxlaw-2827	422	31	columbia	columbia	PROPN
taxlaw-2827	422	32	journal	journal	PROPN
taxlaw-2827	422	33	of	of	ADP
taxlaw-2827	422	34	tax	tax	NOUN
taxlaw-2827	422	35	law	law	NOUN
taxlaw-2827	423	1	[	[	X
taxlaw-2827	423	2	vol.6:86	vol.6:86	NOUN
taxlaw-2827	423	3	in	in	ADP
taxlaw-2827	423	4	summary	summary	NOUN
taxlaw-2827	423	5	,	,	PUNCT
taxlaw-2827	423	6	to	to	PART
taxlaw-2827	423	7	be	be	AUX
taxlaw-2827	423	8	legitimate	legitimate	ADJ
taxlaw-2827	423	9	within	within	ADP
taxlaw-2827	423	10	a	a	DET
taxlaw-2827	423	11	democratic	democratic	ADJ
taxlaw-2827	423	12	regime	regime	NOUN
taxlaw-2827	423	13	,	,	PUNCT
taxlaw-2827	423	14	public	public	ADJ
taxlaw-2827	423	15	corporations	corporation	NOUN
taxlaw-2827	423	16	should	should	AUX
taxlaw-2827	423	17	have	have	VERB
taxlaw-2827	423	18	a	a	DET
taxlaw-2827	423	19	credible	credible	ADJ
taxlaw-2827	423	20	disclosure	disclosure	NOUN
taxlaw-2827	423	21	regime	regime	NOUN
taxlaw-2827	423	22	that	that	PRON
taxlaw-2827	423	23	highlights	highlight	VERB
taxlaw-2827	423	24	the	the	DET
taxlaw-2827	423	25	way	way	NOUN
taxlaw-2827	423	26	in	in	ADP
taxlaw-2827	423	27	which	which	PRON
taxlaw-2827	423	28	policies	policy	NOUN
taxlaw-2827	423	29	affecting	affect	VERB
taxlaw-2827	423	30	salient	salient	ADJ
taxlaw-2827	423	31	political	political	ADJ
taxlaw-2827	423	32	issues	issue	NOUN
taxlaw-2827	423	33	are	be	AUX
taxlaw-2827	423	34	formed	form	VERB
taxlaw-2827	423	35	.	.	PUNCT
taxlaw-2827	424	1	c.	c.	NOUN
taxlaw-2827	424	2	assessment	assessment	NOUN
taxlaw-2827	424	3	of	of	ADP
taxlaw-2827	424	4	the	the	DET
taxlaw-2827	424	5	proposal	proposal	NOUN
taxlaw-2827	424	6	the	the	DET
taxlaw-2827	424	7	process	process	NOUN
taxlaw-2827	424	8	of	of	ADP
taxlaw-2827	424	9	compiling	compile	VERB
taxlaw-2827	424	10	data	datum	NOUN
taxlaw-2827	424	11	on	on	ADP
taxlaw-2827	424	12	corporate	corporate	ADJ
taxlaw-2827	424	13	social	social	ADJ
taxlaw-2827	424	14	performance	performance	NOUN
taxlaw-2827	424	15	would	would	AUX
taxlaw-2827	424	16	be	be	AUX
taxlaw-2827	424	17	of	of	ADP
taxlaw-2827	424	18	a	a	DET
taxlaw-2827	424	19	very	very	ADV
taxlaw-2827	424	20	large	large	ADJ
taxlaw-2827	424	21	scale	scale	NOUN
taxlaw-2827	424	22	.	.	PUNCT
taxlaw-2827	425	1	mandatory	mandatory	ADJ
taxlaw-2827	425	2	disclosure	disclosure	NOUN
taxlaw-2827	425	3	requires	require	VERB
taxlaw-2827	425	4	significant	significant	ADJ
taxlaw-2827	425	5	resources	resource	NOUN
taxlaw-2827	425	6	for	for	ADP
taxlaw-2827	425	7	verifying	verify	VERB
taxlaw-2827	425	8	the	the	DET
taxlaw-2827	425	9	accuracy	accuracy	NOUN
taxlaw-2827	425	10	of	of	ADP
taxlaw-2827	425	11	information	information	NOUN
taxlaw-2827	425	12	in	in	ADP
taxlaw-2827	425	13	order	order	NOUN
taxlaw-2827	425	14	to	to	PART
taxlaw-2827	425	15	reduce	reduce	VERB
taxlaw-2827	425	16	the	the	DET
taxlaw-2827	425	17	risk	risk	NOUN
taxlaw-2827	425	18	of	of	ADP
taxlaw-2827	425	19	liability	liability	NOUN
taxlaw-2827	425	20	.	.	PUNCT
taxlaw-2827	426	1	84	84	NUM
taxlaw-2827	426	2	there	there	PRON
taxlaw-2827	426	3	is	be	VERB
taxlaw-2827	426	4	a	a	DET
taxlaw-2827	426	5	market	market	NOUN
taxlaw-2827	426	6	for	for	ADP
taxlaw-2827	426	7	information	information	NOUN
taxlaw-2827	426	8	about	about	ADP
taxlaw-2827	426	9	the	the	DET
taxlaw-2827	426	10	social	social	ADJ
taxlaw-2827	426	11	and	and	CCONJ
taxlaw-2827	426	12	environmental	environmental	ADJ
taxlaw-2827	426	13	impact	impact	NOUN
taxlaw-2827	426	14	of	of	ADP
taxlaw-2827	426	15	corporations	corporation	NOUN
taxlaw-2827	426	16	,	,	PUNCT
taxlaw-2827	426	17	which	which	PRON
taxlaw-2827	426	18	is	be	AUX
taxlaw-2827	426	19	used	use	VERB
taxlaw-2827	426	20	by	by	ADP
taxlaw-2827	426	21	socially	socially	ADV
taxlaw-2827	426	22	responsible	responsible	ADJ
taxlaw-2827	426	23	(	(	PUNCT
taxlaw-2827	426	24	institutional	institutional	ADJ
taxlaw-2827	426	25	)	)	PUNCT
taxlaw-2827	426	26	investors	investor	NOUN
taxlaw-2827	426	27	.	.	PUNCT
taxlaw-2827	427	1	hence	hence	ADV
taxlaw-2827	427	2	,	,	PUNCT
taxlaw-2827	427	3	those	those	PRON
taxlaw-2827	427	4	advocating	advocate	VERB
taxlaw-2827	427	5	for	for	ADP
taxlaw-2827	427	6	a	a	DET
taxlaw-2827	427	7	shift	shift	NOUN
taxlaw-2827	427	8	to	to	ADP
taxlaw-2827	427	9	a	a	DET
taxlaw-2827	427	10	mandatory	mandatory	ADJ
taxlaw-2827	427	11	disclosure	disclosure	NOUN
taxlaw-2827	427	12	regime	regime	NOUN
taxlaw-2827	427	13	bear	bear	VERB
taxlaw-2827	427	14	the	the	DET
taxlaw-2827	427	15	burden	burden	NOUN
taxlaw-2827	427	16	of	of	ADP
taxlaw-2827	427	17	proving	prove	VERB
taxlaw-2827	427	18	that	that	SCONJ
taxlaw-2827	427	19	this	this	DET
taxlaw-2827	427	20	information	information	NOUN
taxlaw-2827	427	21	market	market	NOUN
taxlaw-2827	427	22	is	be	AUX
taxlaw-2827	427	23	not	not	PART
taxlaw-2827	427	24	operating	operate	VERB
taxlaw-2827	427	25	properly	properly	ADV
taxlaw-2827	427	26	.	.	PUNCT
taxlaw-2827	427	27	85	85	NUM
taxlaw-2827	427	28	additionally	additionally	ADV
taxlaw-2827	427	29	,	,	PUNCT
taxlaw-2827	427	30	as	as	SCONJ
taxlaw-2827	427	31	mentioned	mention	VERB
taxlaw-2827	427	32	,	,	PUNCT
taxlaw-2827	427	33	financial	financial	ADJ
taxlaw-2827	427	34	markets	market	NOUN
taxlaw-2827	427	35	offer	offer	VERB
taxlaw-2827	427	36	a	a	DET
taxlaw-2827	427	37	liquid	liquid	ADJ
taxlaw-2827	427	38	investment	investment	NOUN
taxlaw-2827	427	39	environment	environment	NOUN
taxlaw-2827	427	40	that	that	PRON
taxlaw-2827	427	41	is	be	AUX
taxlaw-2827	427	42	characterized	characterize	VERB
taxlaw-2827	427	43	by	by	ADP
taxlaw-2827	427	44	low	low	ADJ
taxlaw-2827	427	45	exit	exit	NOUN
taxlaw-2827	427	46	costs	cost	NOUN
taxlaw-2827	427	47	.	.	PUNCT
taxlaw-2827	428	1	in	in	ADP
taxlaw-2827	428	2	such	such	DET
taxlaw-2827	428	3	a	a	DET
taxlaw-2827	428	4	setting	setting	NOUN
taxlaw-2827	428	5	,	,	PUNCT
taxlaw-2827	428	6	even	even	ADV
taxlaw-2827	428	7	low	low	ADJ
taxlaw-2827	428	8	-	-	PUNCT
taxlaw-2827	428	9	stake	stake	NOUN
taxlaw-2827	428	10	portfolio	portfolio	NOUN
taxlaw-2827	428	11	investors	investor	NOUN
taxlaw-2827	428	12	can	can	AUX
taxlaw-2827	428	13	easily	easily	ADV
taxlaw-2827	428	14	opt	opt	VERB
taxlaw-2827	428	15	out	out	ADP
taxlaw-2827	428	16	from	from	ADP
taxlaw-2827	428	17	investing	invest	VERB
taxlaw-2827	428	18	in	in	ADP
taxlaw-2827	428	19	corporations	corporation	NOUN
taxlaw-2827	428	20	that	that	PRON
taxlaw-2827	428	21	do	do	AUX
taxlaw-2827	428	22	not	not	PART
taxlaw-2827	428	23	satisfy	satisfy	VERB
taxlaw-2827	428	24	their	their	PRON
taxlaw-2827	428	25	preferences	preference	NOUN
taxlaw-2827	428	26	.	.	PUNCT
taxlaw-2827	429	1	when	when	SCONJ
taxlaw-2827	429	2	exit	exit	NOUN
taxlaw-2827	429	3	is	be	AUX
taxlaw-2827	429	4	easy	easy	ADJ
taxlaw-2827	429	5	,	,	PUNCT
taxlaw-2827	429	6	there	there	PRON
taxlaw-2827	429	7	seems	seem	VERB
taxlaw-2827	429	8	to	to	PART
taxlaw-2827	429	9	be	be	AUX
taxlaw-2827	429	10	no	no	DET
taxlaw-2827	429	11	need	need	NOUN
taxlaw-2827	429	12	to	to	PART
taxlaw-2827	429	13	regulate	regulate	VERB
taxlaw-2827	429	14	the	the	DET
taxlaw-2827	429	15	shareholder	shareholder	NOUN
taxlaw-2827	429	16	voice	voice	NOUN
taxlaw-2827	429	17	.	.	PUNCT
taxlaw-2827	430	1	as	as	SCONJ
taxlaw-2827	430	2	socially	socially	ADV
taxlaw-2827	430	3	responsible	responsible	ADJ
taxlaw-2827	430	4	investment	investment	NOUN
taxlaw-2827	430	5	funds	fund	NOUN
taxlaw-2827	430	6	demonstrate	demonstrate	VERB
taxlaw-2827	430	7	,	,	PUNCT
taxlaw-2827	430	8	investors	investor	NOUN
taxlaw-2827	430	9	who	who	PRON
taxlaw-2827	430	10	are	be	AUX
taxlaw-2827	430	11	interested	interested	ADJ
taxlaw-2827	430	12	in	in	ADP
taxlaw-2827	430	13	non	non	ADJ
taxlaw-2827	430	14	-	-	ADJ
taxlaw-2827	430	15	financial	financial	ADJ
taxlaw-2827	430	16	aspects	aspect	NOUN
taxlaw-2827	430	17	of	of	ADP
taxlaw-2827	430	18	corporate	corporate	ADJ
taxlaw-2827	430	19	activities	activity	NOUN
taxlaw-2827	430	20	can	can	AUX
taxlaw-2827	430	21	channel	channel	VERB
taxlaw-2827	430	22	their	their	PRON
taxlaw-2827	430	23	investments	investment	NOUN
taxlaw-2827	430	24	through	through	ADP
taxlaw-2827	430	25	professional	professional	ADJ
taxlaw-2827	430	26	fund	fund	NOUN
taxlaw-2827	430	27	managers	manager	NOUN
taxlaw-2827	430	28	who	who	PRON
taxlaw-2827	430	29	take	take	VERB
taxlaw-2827	430	30	these	these	DET
taxlaw-2827	430	31	considerations	consideration	NOUN
taxlaw-2827	430	32	into	into	ADP
taxlaw-2827	430	33	account	account	NOUN
taxlaw-2827	430	34	.	.	PUNCT
taxlaw-2827	431	1	there	there	PRON
taxlaw-2827	431	2	are	be	VERB
taxlaw-2827	431	3	a	a	DET
taxlaw-2827	431	4	number	number	NOUN
taxlaw-2827	431	5	of	of	ADP
taxlaw-2827	431	6	responses	response	NOUN
taxlaw-2827	431	7	to	to	ADP
taxlaw-2827	431	8	these	these	DET
taxlaw-2827	431	9	concerns	concern	NOUN
taxlaw-2827	431	10	.	.	PUNCT
taxlaw-2827	432	1	the	the	DET
taxlaw-2827	432	2	first	first	ADJ
taxlaw-2827	432	3	is	be	AUX
taxlaw-2827	432	4	that	that	SCONJ
taxlaw-2827	432	5	shareholders	shareholder	NOUN
taxlaw-2827	432	6	wish	wish	VERB
taxlaw-2827	432	7	to	to	PART
taxlaw-2827	432	8	correctly	correctly	ADV
taxlaw-2827	432	9	price	price	VERB
taxlaw-2827	432	10	the	the	DET
taxlaw-2827	432	11	relative	relative	ADJ
taxlaw-2827	432	12	value	value	NOUN
taxlaw-2827	432	13	of	of	ADP
taxlaw-2827	432	14	assets	asset	NOUN
taxlaw-2827	432	15	in	in	ADP
taxlaw-2827	432	16	which	which	PRON
taxlaw-2827	432	17	they	they	PRON
taxlaw-2827	432	18	invest	invest	VERB
taxlaw-2827	432	19	in	in	ADP
taxlaw-2827	432	20	accordance	accordance	NOUN
taxlaw-2827	432	21	with	with	ADP
taxlaw-2827	432	22	the	the	DET
taxlaw-2827	432	23	increase	increase	NOUN
taxlaw-2827	432	24	in	in	ADP
taxlaw-2827	432	25	welfare	welfare	NOUN
taxlaw-2827	432	26	they	they	PRON
taxlaw-2827	432	27	expect	expect	VERB
taxlaw-2827	432	28	to	to	PART
taxlaw-2827	432	29	derive	derive	VERB
taxlaw-2827	432	30	from	from	ADP
taxlaw-2827	432	31	those	those	DET
taxlaw-2827	432	32	assets	asset	NOUN
taxlaw-2827	432	33	.	.	PUNCT
taxlaw-2827	433	1	in	in	ADP
taxlaw-2827	433	2	order	order	NOUN
taxlaw-2827	433	3	to	to	PART
taxlaw-2827	433	4	make	make	VERB
taxlaw-2827	433	5	these	these	DET
taxlaw-2827	433	6	decisions	decision	NOUN
taxlaw-2827	433	7	,	,	PUNCT
taxlaw-2827	433	8	they	they	PRON
taxlaw-2827	433	9	need	need	VERB
taxlaw-2827	433	10	both	both	CCONJ
taxlaw-2827	433	11	financial	financial	ADJ
taxlaw-2827	433	12	and	and	CCONJ
taxlaw-2827	433	13	non	non	ADJ
taxlaw-2827	433	14	-	-	ADJ
taxlaw-2827	433	15	financial	financial	ADJ
taxlaw-2827	433	16	information	information	NOUN
taxlaw-2827	433	17	.	.	PUNCT
taxlaw-2827	434	1	the	the	DET
taxlaw-2827	434	2	analysis	analysis	NOUN
taxlaw-2827	434	3	in	in	ADP
taxlaw-2827	434	4	earlier	early	ADJ
taxlaw-2827	434	5	parts	part	NOUN
taxlaw-2827	434	6	of	of	ADP
taxlaw-2827	434	7	this	this	DET
taxlaw-2827	434	8	article	article	NOUN
taxlaw-2827	434	9	demonstrated	demonstrate	VERB
taxlaw-2827	434	10	that	that	SCONJ
taxlaw-2827	434	11	the	the	DET
taxlaw-2827	434	12	current	current	ADJ
taxlaw-2827	434	13	(	(	PUNCT
taxlaw-2827	434	14	mostly	mostly	ADV
taxlaw-2827	434	15	)	)	PUNCT
taxlaw-2827	434	16	voluntary	voluntary	ADJ
taxlaw-2827	434	17	non	non	ADJ
taxlaw-2827	434	18	-	-	ADJ
taxlaw-2827	434	19	financial	financial	ADJ
taxlaw-2827	434	20	disclosure	disclosure	NOUN
taxlaw-2827	434	21	regime	regime	NOUN
taxlaw-2827	434	22	is	be	AUX
taxlaw-2827	434	23	materially	materially	ADV
taxlaw-2827	434	24	deficient	deficient	ADJ
taxlaw-2827	434	25	.	.	PUNCT
taxlaw-2827	435	1	86	86	NUM
taxlaw-2827	435	2	in	in	ADP
taxlaw-2827	435	3	other	other	ADJ
taxlaw-2827	435	4	cases	case	NOUN
taxlaw-2827	435	5	,	,	PUNCT
taxlaw-2827	435	6	such	such	ADJ
taxlaw-2827	435	7	as	as	ADP
taxlaw-2827	435	8	information	information	NOUN
taxlaw-2827	435	9	regarding	regard	VERB
taxlaw-2827	435	10	the	the	DET
taxlaw-2827	435	11	different	different	ADJ
taxlaw-2827	435	12	tax	tax	NOUN
taxlaw-2827	435	13	positions	position	NOUN
taxlaw-2827	435	14	of	of	ADP
taxlaw-2827	435	15	corporations	corporation	NOUN
taxlaw-2827	435	16	,	,	PUNCT
taxlaw-2827	435	17	government	government	NOUN
taxlaw-2827	435	18	officials	official	NOUN
taxlaw-2827	435	19	operate	operate	VERB
taxlaw-2827	435	20	under	under	ADP
taxlaw-2827	435	21	strict	strict	ADJ
taxlaw-2827	435	22	restrictions	restriction	NOUN
taxlaw-2827	435	23	of	of	ADP
taxlaw-2827	435	24	confidentiality	confidentiality	NOUN
taxlaw-2827	435	25	.	.	PUNCT
taxlaw-2827	436	1	87	87	NUM
taxlaw-2827	436	2	these	these	DET
taxlaw-2827	436	3	types	type	NOUN
taxlaw-2827	436	4	of	of	ADP
taxlaw-2827	436	5	restrictions	restriction	NOUN
taxlaw-2827	436	6	effectively	effectively	ADV
taxlaw-2827	436	7	prohibit	prohibit	VERB
taxlaw-2827	436	8	the	the	DET
taxlaw-2827	436	9	supply	supply	NOUN
taxlaw-2827	436	10	of	of	ADP
taxlaw-2827	436	11	such	such	ADJ
taxlaw-2827	436	12	information	information	NOUN
taxlaw-2827	436	13	to	to	ADP
taxlaw-2827	436	14	investors	investor	NOUN
taxlaw-2827	436	15	.	.	PUNCT
taxlaw-2827	437	1	this	this	DET
taxlaw-2827	437	2	point	point	NOUN
taxlaw-2827	437	3	questions	question	VERB
taxlaw-2827	437	4	the	the	DET
taxlaw-2827	437	5	assumption	assumption	NOUN
taxlaw-2827	437	6	that	that	SCONJ
taxlaw-2827	437	7	the	the	DET
taxlaw-2827	437	8	reason	reason	NOUN
taxlaw-2827	437	9	portfolio	portfolio	NOUN
taxlaw-2827	437	10	investors	investor	NOUN
taxlaw-2827	437	11	have	have	VERB
taxlaw-2827	437	12	a	a	DET
taxlaw-2827	437	13	cheap	cheap	ADJ
taxlaw-2827	437	14	exit	exit	NOUN
taxlaw-2827	437	15	cost	cost	NOUN
taxlaw-2827	437	16	option	option	NOUN
taxlaw-2827	437	17	is	be	AUX
taxlaw-2827	437	18	to	to	PART
taxlaw-2827	437	19	allow	allow	VERB
taxlaw-2827	437	20	them	they	PRON
taxlaw-2827	437	21	to	to	PART
taxlaw-2827	437	22	shift	shift	VERB
taxlaw-2827	437	23	out	out	ADP
taxlaw-2827	437	24	of	of	ADP
taxlaw-2827	437	25	investing	invest	VERB
taxlaw-2827	437	26	in	in	ADP
taxlaw-2827	437	27	corporations	corporation	NOUN
taxlaw-2827	437	28	that	that	PRON
taxlaw-2827	437	29	do	do	AUX
taxlaw-2827	437	30	not	not	PART
taxlaw-2827	437	31	satisfy	satisfy	VERB
taxlaw-2827	437	32	their	their	PRON
taxlaw-2827	437	33	preferences	preference	NOUN
taxlaw-2827	437	34	.	.	PUNCT
taxlaw-2827	438	1	the	the	DET
taxlaw-2827	438	2	low	low	ADJ
taxlaw-2827	438	3	quality	quality	NOUN
taxlaw-2827	438	4	of	of	ADP
taxlaw-2827	438	5	socially	socially	ADV
taxlaw-2827	438	6	responsible	responsible	ADJ
taxlaw-2827	438	7	investment	investment	NOUN
taxlaw-2827	438	8	practices	practice	NOUN
taxlaw-2827	438	9	,	,	PUNCT
taxlaw-2827	438	10	which	which	PRON
taxlaw-2827	438	11	are	be	AUX
taxlaw-2827	438	12	a	a	DET
taxlaw-2827	438	13	byproduct	byproduct	NOUN
taxlaw-2827	438	14	of	of	ADP
taxlaw-2827	438	15	poor	poor	ADJ
taxlaw-2827	438	16	corporate	corporate	ADJ
taxlaw-2827	438	17	reporting	reporting	NOUN
taxlaw-2827	438	18	practices	practice	NOUN
taxlaw-2827	438	19	,	,	PUNCT
taxlaw-2827	438	20	suggests	suggest	VERB
taxlaw-2827	438	21	that	that	SCONJ
taxlaw-2827	438	22	the	the	DET
taxlaw-2827	438	23	information	information	NOUN
taxlaw-2827	438	24	is	be	AUX
taxlaw-2827	438	25	not	not	PART
taxlaw-2827	438	26	available	available	ADJ
taxlaw-2827	438	27	to	to	PART
taxlaw-2827	438	28	make	make	VERB
taxlaw-2827	438	29	a	a	DET
taxlaw-2827	438	30	decision	decision	NOUN
taxlaw-2827	438	31	based	base	VERB
taxlaw-2827	438	32	on	on	ADP
taxlaw-2827	438	33	their	their	PRON
taxlaw-2827	438	34	preferences	preference	NOUN
taxlaw-2827	438	35	.	.	PUNCT
taxlaw-2827	439	1	therefore	therefore	ADV
taxlaw-2827	439	2	,	,	PUNCT
taxlaw-2827	439	3	the	the	DET
taxlaw-2827	439	4	only	only	ADJ
taxlaw-2827	439	5	option	option	NOUN
taxlaw-2827	439	6	shareholders	shareholder	NOUN
taxlaw-2827	439	7	have	have	AUX
taxlaw-2827	439	8	is	be	AUX
taxlaw-2827	439	9	to	to	PART
taxlaw-2827	439	10	shift	shift	VERB
taxlaw-2827	439	11	out	out	ADP
taxlaw-2827	439	12	of	of	ADP
taxlaw-2827	439	13	portfolio	portfolio	NOUN
taxlaw-2827	439	14	investment	investment	NOUN
taxlaw-2827	439	15	altogether	altogether	ADV
taxlaw-2827	439	16	.	.	PUNCT
taxlaw-2827	440	1	88	88	NUM
taxlaw-2827	440	2	this	this	PRON
taxlaw-2827	440	3	is	be	AUX
taxlaw-2827	440	4	a	a	DET
taxlaw-2827	440	5	very	very	ADV
taxlaw-2827	440	6	costly	costly	ADJ
taxlaw-2827	440	7	exit	exit	NOUN
taxlaw-2827	440	8	option	option	NOUN
taxlaw-2827	440	9	,	,	PUNCT
taxlaw-2827	440	10	which	which	PRON
taxlaw-2827	440	11	individual	individual	ADJ
taxlaw-2827	440	12	shareholders	shareholder	NOUN
taxlaw-2827	440	13	can	can	AUX
taxlaw-2827	440	14	not	not	PART
taxlaw-2827	440	15	be	be	AUX
taxlaw-2827	440	16	reasonably	reasonably	ADV
taxlaw-2827	440	17	expected	expect	VERB
taxlaw-2827	440	18	to	to	PART
taxlaw-2827	440	19	incur	incur	VERB
taxlaw-2827	440	20	,	,	PUNCT
taxlaw-2827	440	21	and	and	CCONJ
taxlaw-2827	440	22	,	,	PUNCT
taxlaw-2827	440	23	on	on	ADP
taxlaw-2827	440	24	a	a	DET
taxlaw-2827	440	25	broader	broad	ADJ
taxlaw-2827	440	26	level	level	NOUN
taxlaw-2827	440	27	,	,	PUNCT
taxlaw-2827	440	28	it	it	PRON
taxlaw-2827	440	29	has	have	VERB
taxlaw-2827	440	30	a	a	DET
taxlaw-2827	440	31	negative	negative	ADJ
taxlaw-2827	440	32	impact	impact	NOUN
taxlaw-2827	440	33	on	on	ADP
taxlaw-2827	440	34	the	the	DET
taxlaw-2827	440	35	economy	economy	NOUN
taxlaw-2827	440	36	,	,	PUNCT
taxlaw-2827	440	37	since	since	SCONJ
taxlaw-2827	440	38	low	low	ADJ
taxlaw-2827	440	39	transaction	transaction	NOUN
taxlaw-2827	440	40	cost	cost	NOUN
taxlaw-2827	440	41	portfolio	portfolio	NOUN
taxlaw-2827	440	42	investment	investment	NOUN
taxlaw-2827	440	43	has	have	VERB
taxlaw-2827	440	44	many	many	ADJ
taxlaw-2827	440	45	positive	positive	ADJ
taxlaw-2827	440	46	benefits	benefit	NOUN
taxlaw-2827	440	47	.	.	PUNCT
taxlaw-2827	441	1	89	89	NUM
taxlaw-2827	441	2	instead	instead	ADV
taxlaw-2827	441	3	,	,	PUNCT
taxlaw-2827	441	4	policymakers	policymaker	NOUN
taxlaw-2827	441	5	should	should	AUX
taxlaw-2827	441	6	seek	seek	VERB
taxlaw-2827	441	7	other	other	ADJ
taxlaw-2827	441	8	ways	way	NOUN
taxlaw-2827	441	9	,	,	PUNCT
taxlaw-2827	441	10	such	such	ADJ
taxlaw-2827	441	11	as	as	ADP
taxlaw-2827	441	12	mandatory	mandatory	ADJ
taxlaw-2827	441	13	social	social	ADJ
taxlaw-2827	441	14	disclosure	disclosure	NOUN
taxlaw-2827	441	15	,	,	PUNCT
taxlaw-2827	441	16	to	to	PART
taxlaw-2827	441	17	minimize	minimize	VERB
taxlaw-2827	441	18	the	the	DET
taxlaw-2827	441	19	negative	negative	ADJ
taxlaw-2827	441	20	externalities	externality	NOUN
taxlaw-2827	441	21	of	of	ADP
taxlaw-2827	441	22	speculative	speculative	ADJ
taxlaw-2827	441	23	issue	issue	NOUN
taxlaw-2827	441	24	.	.	PUNCT
taxlaw-2827	442	1	see	see	VERB
taxlaw-2827	442	2	kleindorfer	kleindorfer	PROPN
taxlaw-2827	442	3	&	&	CCONJ
taxlaw-2827	442	4	orts	orts	PROPN
taxlaw-2827	442	5	,	,	PUNCT
taxlaw-2827	442	6	supra	supra	PROPN
taxlaw-2827	442	7	note	note	NOUN
taxlaw-2827	442	8	78	78	NUM
taxlaw-2827	442	9	,	,	PUNCT
taxlaw-2827	442	10	at	at	ADP
taxlaw-2827	442	11	167–68	167–68	NUM
taxlaw-2827	442	12	(	(	PUNCT
taxlaw-2827	442	13	making	make	VERB
taxlaw-2827	442	14	the	the	DET
taxlaw-2827	442	15	distinction	distinction	NOUN
taxlaw-2827	442	16	between	between	ADP
taxlaw-2827	442	17	empirical	empirical	ADJ
taxlaw-2827	442	18	and	and	CCONJ
taxlaw-2827	442	19	normative	normative	ADJ
taxlaw-2827	442	20	legitimacy	legitimacy	NOUN
taxlaw-2827	442	21	)	)	PUNCT
taxlaw-2827	442	22	;	;	PUNCT
taxlaw-2827	443	1	susanna	susanna	PROPN
taxlaw-2827	443	2	kim	kim	PROPN
taxlaw-2827	443	3	ripken	ripken	PROPN
taxlaw-2827	443	4	,	,	PUNCT
taxlaw-2827	443	5	the	the	DET
taxlaw-2827	443	6	dangers	danger	NOUN
taxlaw-2827	443	7	and	and	CCONJ
taxlaw-2827	443	8	drawbacks	drawback	NOUN
taxlaw-2827	443	9	of	of	ADP
taxlaw-2827	443	10	the	the	DET
taxlaw-2827	443	11	disclosure	disclosure	NOUN
taxlaw-2827	443	12	antidote	antidote	NOUN
taxlaw-2827	443	13	:	:	PUNCT
taxlaw-2827	443	14	toward	toward	ADP
taxlaw-2827	443	15	a	a	DET
taxlaw-2827	443	16	more	more	ADV
taxlaw-2827	443	17	substantive	substantive	ADJ
taxlaw-2827	443	18	approach	approach	NOUN
taxlaw-2827	443	19	to	to	ADP
taxlaw-2827	443	20	securities	security	NOUN
taxlaw-2827	443	21	regulation	regulation	NOUN
taxlaw-2827	443	22	,	,	PUNCT
taxlaw-2827	443	23	58	58	NUM
taxlaw-2827	443	24	baylor	baylor	PROPN
taxlaw-2827	443	25	l.	l.	PROPN
taxlaw-2827	443	26	rev	rev	PROPN
taxlaw-2827	443	27	.	.	PROPN
taxlaw-2827	443	28	139	139	NUM
taxlaw-2827	443	29	,	,	PUNCT
taxlaw-2827	443	30	154	154	NUM
taxlaw-2827	443	31	(	(	PUNCT
taxlaw-2827	443	32	2006	2006	NUM
taxlaw-2827	443	33	)	)	PUNCT
taxlaw-2827	443	34	(	(	PUNCT
taxlaw-2827	443	35	noting	note	VERB
taxlaw-2827	443	36	,	,	PUNCT
taxlaw-2827	443	37	skeptically	skeptically	ADV
taxlaw-2827	443	38	,	,	PUNCT
taxlaw-2827	443	39	that	that	SCONJ
taxlaw-2827	443	40	one	one	NUM
taxlaw-2827	443	41	of	of	ADP
taxlaw-2827	443	42	the	the	DET
taxlaw-2827	443	43	goals	goal	NOUN
taxlaw-2827	443	44	of	of	ADP
taxlaw-2827	443	45	security	security	NOUN
taxlaw-2827	443	46	regulation	regulation	NOUN
taxlaw-2827	443	47	is	be	AUX
taxlaw-2827	443	48	to	to	PART
taxlaw-2827	443	49	boost	boost	VERB
taxlaw-2827	443	50	investors	investor	NOUN
taxlaw-2827	443	51	’	'	PUNCT
taxlaw-2827	443	52	confidence	confidence	NOUN
taxlaw-2827	443	53	in	in	ADP
taxlaw-2827	443	54	security	security	NOUN
taxlaw-2827	443	55	markets	market	NOUN
taxlaw-2827	443	56	)	)	PUNCT
taxlaw-2827	443	57	.	.	PUNCT
taxlaw-2827	444	1	84	84	NUM
taxlaw-2827	444	2	easterbrook	easterbrook	PROPN
taxlaw-2827	444	3	&	&	CCONJ
taxlaw-2827	444	4	fischel	fischel	PROPN
taxlaw-2827	444	5	,	,	PUNCT
taxlaw-2827	444	6	supra	supra	PROPN
taxlaw-2827	444	7	note	note	PROPN
taxlaw-2827	444	8	11	11	NUM
taxlaw-2827	444	9	,	,	PUNCT
taxlaw-2827	444	10	at	at	ADP
taxlaw-2827	444	11	276–309	276–309	NUM
taxlaw-2827	444	12	.	.	PUNCT
taxlaw-2827	444	13	85	85	NUM
taxlaw-2827	444	14	lee	lee	PROPN
taxlaw-2827	444	15	,	,	PUNCT
taxlaw-2827	444	16	supra	supra	PROPN
taxlaw-2827	444	17	note	note	PROPN
taxlaw-2827	444	18	12	12	NUM
taxlaw-2827	444	19	,	,	PUNCT
taxlaw-2827	444	20	at	at	ADP
taxlaw-2827	444	21	574–75	574–75	NUM
taxlaw-2827	444	22	.	.	PUNCT
taxlaw-2827	444	23	86	86	NUM
taxlaw-2827	444	24	see	see	VERB
taxlaw-2827	444	25	supra	supra	PROPN
taxlaw-2827	444	26	part	part	NOUN
taxlaw-2827	444	27	ii.c	ii.c	VERB
taxlaw-2827	444	28	.	.	PUNCT
taxlaw-2827	445	1	87	87	NUM
taxlaw-2827	445	2	see	see	VERB
taxlaw-2827	445	3	infra	infra	NOUN
taxlaw-2827	445	4	note	note	VERB
taxlaw-2827	445	5	128	128	NUM
taxlaw-2827	445	6	and	and	CCONJ
taxlaw-2827	445	7	accompanying	accompany	VERB
taxlaw-2827	445	8	text	text	NOUN
taxlaw-2827	445	9	.	.	PUNCT
taxlaw-2827	446	1	88	88	NUM
taxlaw-2827	446	2	see	see	VERB
taxlaw-2827	446	3	supra	supra	PROPN
taxlaw-2827	446	4	part	part	NOUN
taxlaw-2827	446	5	ii.c	ii.c	VERB
taxlaw-2827	446	6	.	.	PUNCT
taxlaw-2827	447	1	89	89	NUM
taxlaw-2827	447	2	see	see	VERB
taxlaw-2827	447	3	supra	supra	PROPN
taxlaw-2827	447	4	notes	note	NOUN
taxlaw-2827	447	5	35–37	35–37	PROPN
taxlaw-2827	447	6	.	.	PUNCT
taxlaw-2827	448	1	2014	2014	NUM
taxlaw-2827	448	2	]	]	PUNCT
taxlaw-2827	449	1	tax	tax	NOUN
taxlaw-2827	449	2	disclosure	disclosure	NOUN
taxlaw-2827	449	3	and	and	CCONJ
taxlaw-2827	449	4	corporate	corporate	ADJ
taxlaw-2827	449	5	political	political	ADJ
taxlaw-2827	449	6	agency	agency	NOUN
taxlaw-2827	449	7	105	105	NUM
taxlaw-2827	449	8	rational	rational	ADJ
taxlaw-2827	449	9	ignorance	ignorance	NOUN
taxlaw-2827	449	10	on	on	ADP
taxlaw-2827	449	11	the	the	DET
taxlaw-2827	449	12	political	political	ADJ
taxlaw-2827	449	13	process	process	NOUN
taxlaw-2827	449	14	.	.	PUNCT
taxlaw-2827	450	1	the	the	DET
taxlaw-2827	450	2	second	second	ADJ
taxlaw-2827	450	3	response	response	NOUN
taxlaw-2827	450	4	is	be	AUX
taxlaw-2827	450	5	that	that	SCONJ
taxlaw-2827	450	6	corporations	corporation	NOUN
taxlaw-2827	450	7	already	already	ADV
taxlaw-2827	450	8	maintain	maintain	VERB
taxlaw-2827	450	9	information	information	NOUN
taxlaw-2827	450	10	about	about	ADP
taxlaw-2827	450	11	various	various	ADJ
taxlaw-2827	450	12	social	social	ADJ
taxlaw-2827	450	13	aspects	aspect	NOUN
taxlaw-2827	450	14	of	of	ADP
taxlaw-2827	450	15	their	their	PRON
taxlaw-2827	450	16	activities	activity	NOUN
taxlaw-2827	450	17	,	,	PUNCT
taxlaw-2827	450	18	especially	especially	ADV
taxlaw-2827	450	19	with	with	ADP
taxlaw-2827	450	20	respect	respect	NOUN
taxlaw-2827	450	21	to	to	ADP
taxlaw-2827	450	22	their	their	PRON
taxlaw-2827	450	23	tax	tax	NOUN
taxlaw-2827	450	24	compliance.90	compliance.90	ADV
taxlaw-2827	450	25	indeed	indeed	ADV
taxlaw-2827	450	26	,	,	PUNCT
taxlaw-2827	450	27	tax	tax	NOUN
taxlaw-2827	450	28	authorities	authority	NOUN
taxlaw-2827	450	29	and	and	CCONJ
taxlaw-2827	450	30	other	other	ADJ
taxlaw-2827	450	31	regulatory	regulatory	ADJ
taxlaw-2827	450	32	agencies	agency	NOUN
taxlaw-2827	450	33	in	in	ADP
taxlaw-2827	450	34	developed	develop	VERB
taxlaw-2827	450	35	countries	country	NOUN
taxlaw-2827	450	36	often	often	ADV
taxlaw-2827	450	37	require	require	VERB
taxlaw-2827	450	38	corporations	corporation	NOUN
taxlaw-2827	450	39	to	to	PART
taxlaw-2827	450	40	disclose	disclose	VERB
taxlaw-2827	450	41	such	such	ADJ
taxlaw-2827	450	42	information	information	NOUN
taxlaw-2827	450	43	to	to	ADP
taxlaw-2827	450	44	them	they	PRON
taxlaw-2827	450	45	.	.	PUNCT
taxlaw-2827	451	1	generating	generate	VERB
taxlaw-2827	451	2	much	much	ADJ
taxlaw-2827	451	3	of	of	ADP
taxlaw-2827	451	4	the	the	DET
taxlaw-2827	451	5	relevant	relevant	ADJ
taxlaw-2827	451	6	information	information	NOUN
taxlaw-2827	451	7	should	should	AUX
taxlaw-2827	451	8	therefore	therefore	ADV
taxlaw-2827	451	9	not	not	PART
taxlaw-2827	451	10	be	be	AUX
taxlaw-2827	451	11	too	too	ADV
taxlaw-2827	451	12	costly	costly	ADJ
taxlaw-2827	451	13	for	for	ADP
taxlaw-2827	451	14	mnes	mne	NOUN
taxlaw-2827	451	15	operating	operate	VERB
taxlaw-2827	451	16	in	in	ADP
taxlaw-2827	451	17	developed	develop	VERB
taxlaw-2827	451	18	countries	country	NOUN
taxlaw-2827	451	19	.	.	PUNCT
taxlaw-2827	452	1	while	while	SCONJ
taxlaw-2827	452	2	compiling	compile	VERB
taxlaw-2827	452	3	it	it	PRON
taxlaw-2827	452	4	into	into	ADP
taxlaw-2827	452	5	standardized	standardized	ADJ
taxlaw-2827	452	6	reports	report	NOUN
taxlaw-2827	452	7	would	would	AUX
taxlaw-2827	452	8	require	require	VERB
taxlaw-2827	452	9	some	some	DET
taxlaw-2827	452	10	additional	additional	ADJ
taxlaw-2827	452	11	resources	resource	NOUN
taxlaw-2827	452	12	,	,	PUNCT
taxlaw-2827	452	13	it	it	PRON
taxlaw-2827	452	14	would	would	AUX
taxlaw-2827	452	15	also	also	ADV
taxlaw-2827	452	16	reduce	reduce	VERB
taxlaw-2827	452	17	some	some	PRON
taxlaw-2827	452	18	of	of	ADP
taxlaw-2827	452	19	the	the	DET
taxlaw-2827	452	20	costs	cost	NOUN
taxlaw-2827	452	21	associated	associate	VERB
taxlaw-2827	452	22	with	with	ADP
taxlaw-2827	452	23	the	the	DET
taxlaw-2827	452	24	multiple	multiple	ADJ
taxlaw-2827	452	25	standards	standard	NOUN
taxlaw-2827	452	26	applied	apply	VERB
taxlaw-2827	452	27	today	today	NOUN
taxlaw-2827	452	28	(	(	PUNCT
taxlaw-2827	452	29	by	by	ADP
taxlaw-2827	452	30	voluntary	voluntary	ADJ
taxlaw-2827	452	31	disclosure	disclosure	NOUN
taxlaw-2827	452	32	initiatives	initiative	NOUN
taxlaw-2827	452	33	)	)	PUNCT
taxlaw-2827	452	34	.	.	PUNCT
taxlaw-2827	453	1	furthermore	furthermore	ADV
taxlaw-2827	453	2	,	,	PUNCT
taxlaw-2827	453	3	one	one	PRON
taxlaw-2827	453	4	could	could	AUX
taxlaw-2827	453	5	expect	expect	VERB
taxlaw-2827	453	6	that	that	SCONJ
taxlaw-2827	453	7	a	a	DET
taxlaw-2827	453	8	mandatory	mandatory	ADJ
taxlaw-2827	453	9	disclosure	disclosure	NOUN
taxlaw-2827	453	10	requirement	requirement	NOUN
taxlaw-2827	453	11	would	would	AUX
taxlaw-2827	453	12	encourage	encourage	VERB
taxlaw-2827	453	13	the	the	DET
taxlaw-2827	453	14	development	development	NOUN
taxlaw-2827	453	15	of	of	ADP
taxlaw-2827	453	16	specialized	specialized	ADJ
taxlaw-2827	453	17	auditing	auditing	NOUN
taxlaw-2827	453	18	firms	firm	NOUN
taxlaw-2827	453	19	,	,	PUNCT
taxlaw-2827	453	20	which	which	PRON
taxlaw-2827	453	21	would	would	AUX
taxlaw-2827	453	22	help	help	VERB
taxlaw-2827	453	23	further	far	ADV
taxlaw-2827	453	24	reduce	reduce	VERB
taxlaw-2827	453	25	some	some	PRON
taxlaw-2827	453	26	of	of	ADP
taxlaw-2827	453	27	those	those	DET
taxlaw-2827	453	28	costs	cost	NOUN
taxlaw-2827	453	29	through	through	ADP
taxlaw-2827	453	30	economies	economy	NOUN
taxlaw-2827	453	31	of	of	ADP
taxlaw-2827	453	32	scope	scope	NOUN
taxlaw-2827	453	33	and	and	CCONJ
taxlaw-2827	453	34	scale	scale	NOUN
taxlaw-2827	453	35	.	.	PUNCT
taxlaw-2827	454	1	the	the	DET
taxlaw-2827	454	2	second	second	ADJ
taxlaw-2827	454	3	line	line	NOUN
taxlaw-2827	454	4	of	of	ADP
taxlaw-2827	454	5	criticism	criticism	NOUN
taxlaw-2827	454	6	regarding	regard	VERB
taxlaw-2827	454	7	mandatory	mandatory	ADJ
taxlaw-2827	454	8	disclosure	disclosure	NOUN
taxlaw-2827	454	9	of	of	ADP
taxlaw-2827	454	10	non	non	ADJ
taxlaw-2827	454	11	-	-	ADJ
taxlaw-2827	454	12	financial	financial	ADJ
taxlaw-2827	454	13	information	information	NOUN
taxlaw-2827	454	14	is	be	AUX
taxlaw-2827	454	15	that	that	SCONJ
taxlaw-2827	454	16	it	it	PRON
taxlaw-2827	454	17	would	would	AUX
taxlaw-2827	454	18	remain	remain	VERB
taxlaw-2827	454	19	wasteful	wasteful	ADJ
taxlaw-2827	454	20	and	and	CCONJ
taxlaw-2827	454	21	distortive	distortive	ADJ
taxlaw-2827	454	22	even	even	ADV
taxlaw-2827	454	23	if	if	SCONJ
taxlaw-2827	454	24	compliance	compliance	NOUN
taxlaw-2827	454	25	costs	cost	NOUN
taxlaw-2827	454	26	could	could	AUX
taxlaw-2827	454	27	be	be	AUX
taxlaw-2827	454	28	reduced	reduce	VERB
taxlaw-2827	454	29	to	to	ADP
taxlaw-2827	454	30	manageable	manageable	ADJ
taxlaw-2827	454	31	levels	level	NOUN
taxlaw-2827	454	32	.	.	PUNCT
taxlaw-2827	455	1	according	accord	VERB
taxlaw-2827	455	2	to	to	ADP
taxlaw-2827	455	3	this	this	DET
taxlaw-2827	455	4	train	train	NOUN
taxlaw-2827	455	5	of	of	ADP
taxlaw-2827	455	6	thought	thought	NOUN
taxlaw-2827	455	7	,	,	PUNCT
taxlaw-2827	455	8	as	as	ADV
taxlaw-2827	455	9	long	long	ADV
taxlaw-2827	455	10	as	as	SCONJ
taxlaw-2827	455	11	consumers	consumer	NOUN
taxlaw-2827	455	12	,	,	PUNCT
taxlaw-2827	455	13	managers	manager	NOUN
taxlaw-2827	455	14	,	,	PUNCT
taxlaw-2827	455	15	and	and	CCONJ
taxlaw-2827	455	16	investors	investor	NOUN
taxlaw-2827	455	17	are	be	AUX
taxlaw-2827	455	18	primarily	primarily	ADV
taxlaw-2827	455	19	price	price	NOUN
taxlaw-2827	455	20	-	-	PUNCT
taxlaw-2827	455	21	sensitive	sensitive	ADJ
taxlaw-2827	455	22	(	(	PUNCT
taxlaw-2827	455	23	a	a	DET
taxlaw-2827	455	24	point	point	NOUN
taxlaw-2827	455	25	which	which	PRON
taxlaw-2827	455	26	even	even	ADV
taxlaw-2827	455	27	csr	csr	X
taxlaw-2827	455	28	sympathizers	sympathizer	NOUN
taxlaw-2827	455	29	acknowledge	acknowledge	ADV
taxlaw-2827	455	30	)	)	PUNCT
taxlaw-2827	455	31	,	,	PUNCT
taxlaw-2827	455	32	91	91	NUM
taxlaw-2827	455	33	any	any	DET
taxlaw-2827	455	34	resources	resource	NOUN
taxlaw-2827	455	35	invested	invest	VERB
taxlaw-2827	455	36	in	in	ADP
taxlaw-2827	455	37	disclosure	disclosure	NOUN
taxlaw-2827	455	38	would	would	AUX
taxlaw-2827	455	39	be	be	AUX
taxlaw-2827	455	40	better	well	ADV
taxlaw-2827	455	41	spent	spend	VERB
taxlaw-2827	455	42	elsewhere	elsewhere	ADV
taxlaw-2827	455	43	.	.	PUNCT
taxlaw-2827	456	1	it	it	PRON
taxlaw-2827	456	2	does	do	AUX
taxlaw-2827	456	3	not	not	PART
taxlaw-2827	456	4	matter	matter	VERB
taxlaw-2827	456	5	why	why	SCONJ
taxlaw-2827	456	6	all	all	DET
taxlaw-2827	456	7	these	these	DET
taxlaw-2827	456	8	individuals	individual	NOUN
taxlaw-2827	456	9	are	be	AUX
taxlaw-2827	456	10	price	price	NOUN
taxlaw-2827	456	11	sensitive	sensitive	ADJ
taxlaw-2827	456	12	—	—	PUNCT
taxlaw-2827	456	13	whether	whether	SCONJ
taxlaw-2827	456	14	it	it	PRON
taxlaw-2827	456	15	is	be	AUX
taxlaw-2827	456	16	because	because	SCONJ
taxlaw-2827	456	17	they	they	PRON
taxlaw-2827	456	18	fail	fail	VERB
taxlaw-2827	456	19	to	to	PART
taxlaw-2827	456	20	care	care	VERB
taxlaw-2827	456	21	about	about	ADP
taxlaw-2827	456	22	non	non	ADJ
taxlaw-2827	456	23	-	-	ADJ
taxlaw-2827	456	24	financial	financial	ADJ
taxlaw-2827	456	25	issues	issue	NOUN
taxlaw-2827	456	26	or	or	CCONJ
taxlaw-2827	456	27	because	because	SCONJ
taxlaw-2827	456	28	of	of	ADP
taxlaw-2827	456	29	common	common	ADJ
taxlaw-2827	456	30	action	action	NOUN
taxlaw-2827	456	31	problems	problem	NOUN
taxlaw-2827	456	32	that	that	PRON
taxlaw-2827	456	33	keep	keep	VERB
taxlaw-2827	456	34	them	they	PRON
taxlaw-2827	456	35	blissfully	blissfully	ADV
taxlaw-2827	456	36	ignorant	ignorant	ADJ
taxlaw-2827	456	37	and	and	CCONJ
taxlaw-2827	456	38	prevent	prevent	VERB
taxlaw-2827	456	39	them	they	PRON
taxlaw-2827	456	40	from	from	ADP
taxlaw-2827	456	41	effectively	effectively	ADV
taxlaw-2827	456	42	pursuing	pursue	VERB
taxlaw-2827	456	43	other	other	ADJ
taxlaw-2827	456	44	preferences	preference	NOUN
taxlaw-2827	456	45	.	.	PUNCT
taxlaw-2827	457	1	either	either	DET
taxlaw-2827	457	2	way	way	NOUN
taxlaw-2827	457	3	,	,	PUNCT
taxlaw-2827	457	4	the	the	DET
taxlaw-2827	457	5	point	point	NOUN
taxlaw-2827	457	6	remains	remain	VERB
taxlaw-2827	457	7	that	that	SCONJ
taxlaw-2827	457	8	the	the	DET
taxlaw-2827	457	9	costs	cost	NOUN
taxlaw-2827	457	10	associated	associate	VERB
taxlaw-2827	457	11	with	with	ADP
taxlaw-2827	457	12	a	a	DET
taxlaw-2827	457	13	mandatory	mandatory	ADJ
taxlaw-2827	457	14	requirement	requirement	NOUN
taxlaw-2827	457	15	to	to	PART
taxlaw-2827	457	16	disclose	disclose	VERB
taxlaw-2827	457	17	non	non	ADJ
taxlaw-2827	457	18	-	-	ADJ
taxlaw-2827	457	19	financial	financial	ADJ
taxlaw-2827	457	20	information	information	NOUN
taxlaw-2827	457	21	will	will	AUX
taxlaw-2827	457	22	not	not	PART
taxlaw-2827	457	23	affect	affect	VERB
taxlaw-2827	457	24	individuals	individual	NOUN
taxlaw-2827	457	25	’	’	PART
taxlaw-2827	457	26	consumption	consumption	NOUN
taxlaw-2827	457	27	and	and	CCONJ
taxlaw-2827	457	28	investment	investment	NOUN
taxlaw-2827	457	29	behaviors	behavior	NOUN
taxlaw-2827	457	30	and	and	CCONJ
taxlaw-2827	457	31	they	they	PRON
taxlaw-2827	457	32	therefore	therefore	ADV
taxlaw-2827	457	33	are	be	AUX
taxlaw-2827	457	34	unjustified	unjustified	ADJ
taxlaw-2827	457	35	.	.	PUNCT
taxlaw-2827	458	1	while	while	SCONJ
taxlaw-2827	458	2	a	a	DET
taxlaw-2827	458	3	market	market	NOUN
taxlaw-2827	458	4	operating	operate	VERB
taxlaw-2827	458	5	with	with	ADP
taxlaw-2827	458	6	full	full	ADJ
taxlaw-2827	458	7	information	information	NOUN
taxlaw-2827	458	8	is	be	AUX
taxlaw-2827	458	9	an	an	DET
taxlaw-2827	458	10	ideal	ideal	NOUN
taxlaw-2827	458	11	,	,	PUNCT
taxlaw-2827	458	12	there	there	PRON
taxlaw-2827	458	13	is	be	VERB
taxlaw-2827	458	14	no	no	DET
taxlaw-2827	458	15	point	point	NOUN
taxlaw-2827	458	16	in	in	ADP
taxlaw-2827	458	17	trying	try	VERB
taxlaw-2827	458	18	to	to	PART
taxlaw-2827	458	19	achieve	achieve	VERB
taxlaw-2827	458	20	it	it	PRON
taxlaw-2827	458	21	if	if	SCONJ
taxlaw-2827	458	22	people	people	NOUN
taxlaw-2827	458	23	are	be	AUX
taxlaw-2827	458	24	unlikely	unlikely	ADJ
taxlaw-2827	458	25	to	to	PART
taxlaw-2827	458	26	respond	respond	VERB
taxlaw-2827	458	27	to	to	ADP
taxlaw-2827	458	28	additional	additional	ADJ
taxlaw-2827	458	29	information	information	NOUN
taxlaw-2827	458	30	in	in	ADP
taxlaw-2827	458	31	any	any	DET
taxlaw-2827	458	32	significant	significant	ADJ
taxlaw-2827	458	33	way	way	NOUN
taxlaw-2827	458	34	.	.	PUNCT
taxlaw-2827	459	1	92	92	NUM
taxlaw-2827	459	2	despite	despite	SCONJ
taxlaw-2827	459	3	its	its	PRON
taxlaw-2827	459	4	veneer	veneer	NOUN
taxlaw-2827	459	5	of	of	ADP
taxlaw-2827	459	6	empirical	empirical	ADJ
taxlaw-2827	459	7	correctness	correctness	NOUN
taxlaw-2827	459	8	,	,	PUNCT
taxlaw-2827	459	9	this	this	DET
taxlaw-2827	459	10	critique	critique	NOUN
taxlaw-2827	459	11	is	be	AUX
taxlaw-2827	459	12	probably	probably	ADV
taxlaw-2827	459	13	overly	overly	ADV
taxlaw-2827	459	14	deterministic	deterministic	ADJ
taxlaw-2827	459	15	and	and	CCONJ
taxlaw-2827	459	16	pessimistic	pessimistic	ADJ
taxlaw-2827	459	17	as	as	ADP
taxlaw-2827	459	18	an	an	DET
taxlaw-2827	459	19	empirical	empirical	ADJ
taxlaw-2827	459	20	matter	matter	NOUN
taxlaw-2827	459	21	.	.	PUNCT
taxlaw-2827	460	1	93	93	NUM
taxlaw-2827	461	1	moreover	moreover	ADV
taxlaw-2827	461	2	,	,	PUNCT
taxlaw-2827	461	3	from	from	ADP
taxlaw-2827	461	4	a	a	DET
taxlaw-2827	461	5	normative	normative	ADJ
taxlaw-2827	461	6	perspective	perspective	NOUN
taxlaw-2827	461	7	,	,	PUNCT
taxlaw-2827	461	8	it	it	PRON
taxlaw-2827	461	9	fails	fail	VERB
taxlaw-2827	461	10	to	to	PART
taxlaw-2827	461	11	grasp	grasp	VERB
taxlaw-2827	461	12	the	the	DET
taxlaw-2827	461	13	political	political	ADJ
taxlaw-2827	461	14	agency	agency	NOUN
taxlaw-2827	461	15	argument	argument	NOUN
taxlaw-2827	461	16	advanced	advance	VERB
taxlaw-2827	461	17	by	by	ADP
taxlaw-2827	461	18	this	this	DET
taxlaw-2827	461	19	article	article	NOUN
taxlaw-2827	461	20	.	.	PUNCT
taxlaw-2827	462	1	specifically	specifically	ADV
taxlaw-2827	462	2	,	,	PUNCT
taxlaw-2827	462	3	it	it	PRON
taxlaw-2827	462	4	fails	fail	VERB
taxlaw-2827	462	5	to	to	PART
taxlaw-2827	462	6	recognize	recognize	VERB
taxlaw-2827	462	7	that	that	PRON
taxlaw-2827	462	8	competitive	competitive	ADJ
taxlaw-2827	462	9	,	,	PUNCT
taxlaw-2827	462	10	price	price	NOUN
taxlaw-2827	462	11	-	-	PUNCT
taxlaw-2827	462	12	sensitive	sensitive	ADJ
taxlaw-2827	462	13	market	market	NOUN
taxlaw-2827	462	14	pressures	pressure	NOUN
taxlaw-2827	462	15	in	in	ADP
taxlaw-2827	462	16	corporate	corporate	ADJ
taxlaw-2827	462	17	stock	stock	NOUN
taxlaw-2827	462	18	markets	market	NOUN
taxlaw-2827	462	19	are	be	AUX
taxlaw-2827	462	20	only	only	ADV
taxlaw-2827	462	21	one	one	NUM
taxlaw-2827	462	22	sphere	sphere	NOUN
taxlaw-2827	462	23	through	through	ADP
taxlaw-2827	462	24	which	which	PRON
taxlaw-2827	462	25	society	society	NOUN
taxlaw-2827	462	26	interacts	interact	VERB
taxlaw-2827	462	27	with	with	ADP
taxlaw-2827	462	28	corporate	corporate	ADJ
taxlaw-2827	462	29	power	power	NOUN
taxlaw-2827	462	30	.	.	PUNCT
taxlaw-2827	463	1	regulation	regulation	NOUN
taxlaw-2827	463	2	,	,	PUNCT
taxlaw-2827	463	3	taxation	taxation	NOUN
taxlaw-2827	463	4	,	,	PUNCT
taxlaw-2827	463	5	organized	organized	ADJ
taxlaw-2827	463	6	labor	labor	NOUN
taxlaw-2827	463	7	,	,	PUNCT
taxlaw-2827	463	8	and	and	CCONJ
taxlaw-2827	463	9	civic	civic	ADJ
taxlaw-2827	463	10	activism	activism	NOUN
taxlaw-2827	463	11	are	be	AUX
taxlaw-2827	463	12	other	other	ADJ
taxlaw-2827	463	13	potential	potential	ADJ
taxlaw-2827	463	14	avenues	avenue	NOUN
taxlaw-2827	463	15	that	that	PRON
taxlaw-2827	463	16	could	could	AUX
taxlaw-2827	463	17	influence	influence	VERB
taxlaw-2827	463	18	the	the	DET
taxlaw-2827	463	19	role	role	NOUN
taxlaw-2827	463	20	corporations	corporation	NOUN
taxlaw-2827	463	21	play	play	VERB
taxlaw-2827	463	22	in	in	ADP
taxlaw-2827	463	23	society	society	NOUN
taxlaw-2827	463	24	.	.	PUNCT
taxlaw-2827	464	1	94	94	NUM
taxlaw-2827	464	2	repeat	repeat	NOUN
taxlaw-2827	464	3	actors	actor	NOUN
taxlaw-2827	464	4	operating	operate	VERB
taxlaw-2827	464	5	in	in	ADP
taxlaw-2827	464	6	these	these	DET
taxlaw-2827	464	7	spheres	sphere	NOUN
taxlaw-2827	464	8	would	would	AUX
taxlaw-2827	464	9	probably	probably	ADV
taxlaw-2827	464	10	be	be	AUX
taxlaw-2827	464	11	more	more	ADV
taxlaw-2827	464	12	sophisticated	sophisticated	ADJ
taxlaw-2827	464	13	and	and	CCONJ
taxlaw-2827	464	14	attentive	attentive	ADJ
taxlaw-2827	464	15	to	to	ADP
taxlaw-2827	464	16	the	the	DET
taxlaw-2827	464	17	disclosed	disclose	VERB
taxlaw-2827	464	18	information	information	NOUN
taxlaw-2827	464	19	than	than	ADP
taxlaw-2827	464	20	the	the	DET
taxlaw-2827	464	21	average	average	ADJ
taxlaw-2827	464	22	portfolio	portfolio	NOUN
taxlaw-2827	464	23	investor	investor	NOUN
taxlaw-2827	464	24	.	.	PUNCT
taxlaw-2827	465	1	hence	hence	ADV
taxlaw-2827	465	2	,	,	PUNCT
taxlaw-2827	465	3	there	there	PRON
taxlaw-2827	465	4	is	be	VERB
taxlaw-2827	465	5	a	a	DET
taxlaw-2827	465	6	higher	high	ADJ
taxlaw-2827	465	7	probability	probability	NOUN
taxlaw-2827	465	8	that	that	SCONJ
taxlaw-2827	465	9	they	they	PRON
taxlaw-2827	465	10	would	would	AUX
taxlaw-2827	465	11	respond	respond	VERB
taxlaw-2827	465	12	to	to	ADP
taxlaw-2827	465	13	and	and	CCONJ
taxlaw-2827	465	14	make	make	VERB
taxlaw-2827	465	15	use	use	NOUN
taxlaw-2827	465	16	of	of	ADP
taxlaw-2827	465	17	credible	credible	ADJ
taxlaw-2827	465	18	,	,	PUNCT
taxlaw-2827	465	19	easy	easy	ADJ
taxlaw-2827	465	20	to	to	PART
taxlaw-2827	465	21	compare	compare	VERB
taxlaw-2827	465	22	,	,	PUNCT
taxlaw-2827	465	23	and	and	CCONJ
taxlaw-2827	465	24	90	90	NUM
taxlaw-2827	465	25	see	see	VERB
taxlaw-2827	465	26	supra	supra	PROPN
taxlaw-2827	465	27	part	part	PROPN
taxlaw-2827	465	28	iii	iii	PROPN
taxlaw-2827	465	29	.	.	PROPN
taxlaw-2827	465	30	91	91	NUM
taxlaw-2827	466	1	richardson	richardson	PROPN
taxlaw-2827	466	2	,	,	PUNCT
taxlaw-2827	466	3	supra	supra	PROPN
taxlaw-2827	466	4	note	note	PROPN
taxlaw-2827	466	5	20	20	NUM
taxlaw-2827	466	6	,	,	PUNCT
taxlaw-2827	466	7	at	at	ADP
taxlaw-2827	466	8	2	2	NUM
taxlaw-2827	466	9	,	,	PUNCT
taxlaw-2827	466	10	128	128	NUM
taxlaw-2827	466	11	(	(	PUNCT
taxlaw-2827	466	12	noting	note	VERB
taxlaw-2827	466	13	that	that	SCONJ
taxlaw-2827	466	14	socially	socially	ADV
taxlaw-2827	466	15	responsible	responsible	ADJ
taxlaw-2827	466	16	investing	investing	NOUN
taxlaw-2827	466	17	has	have	VERB
taxlaw-2827	466	18	a	a	DET
taxlaw-2827	466	19	very	very	ADV
taxlaw-2827	466	20	limited	limited	ADJ
taxlaw-2827	466	21	market	market	NOUN
taxlaw-2827	466	22	share	share	NOUN
taxlaw-2827	466	23	and	and	CCONJ
taxlaw-2827	466	24	that	that	SCONJ
taxlaw-2827	466	25	many	many	ADJ
taxlaw-2827	466	26	of	of	ADP
taxlaw-2827	466	27	the	the	DET
taxlaw-2827	466	28	funds	fund	NOUN
taxlaw-2827	466	29	that	that	PRON
taxlaw-2827	466	30	claim	claim	VERB
taxlaw-2827	466	31	to	to	PART
taxlaw-2827	466	32	make	make	VERB
taxlaw-2827	466	33	socially	socially	ADV
taxlaw-2827	466	34	responsible	responsible	ADJ
taxlaw-2827	466	35	investment	investment	NOUN
taxlaw-2827	466	36	screenings	screening	NOUN
taxlaw-2827	466	37	use	use	VERB
taxlaw-2827	466	38	very	very	ADV
taxlaw-2827	466	39	broad	broad	ADJ
taxlaw-2827	466	40	and	and	CCONJ
taxlaw-2827	466	41	questionable	questionable	ADJ
taxlaw-2827	466	42	definitions	definition	NOUN
taxlaw-2827	466	43	)	)	PUNCT
taxlaw-2827	466	44	;	;	PUNCT
taxlaw-2827	466	45	elhauge	elhauge	ADJ
taxlaw-2827	466	46	,	,	PUNCT
taxlaw-2827	466	47	supra	supra	NOUN
taxlaw-2827	466	48	note	note	NOUN
taxlaw-2827	466	49	11	11	NUM
taxlaw-2827	466	50	,	,	PUNCT
taxlaw-2827	466	51	at	at	ADP
taxlaw-2827	466	52	750–52	750–52	NUM
taxlaw-2827	466	53	,	,	PUNCT
taxlaw-2827	466	54	758–59	758–59	NUM
taxlaw-2827	466	55	,	,	PUNCT
taxlaw-2827	466	56	805–11	805–11	NUM
taxlaw-2827	466	57	,	,	PUNCT
taxlaw-2827	466	58	815	815	NUM
taxlaw-2827	466	59	,	,	PUNCT
taxlaw-2827	466	60	818	818	NUM
taxlaw-2827	466	61	;	;	PUNCT
taxlaw-2827	466	62	johnston	johnston	PROPN
taxlaw-2827	466	63	,	,	PUNCT
taxlaw-2827	466	64	supra	supra	PROPN
taxlaw-2827	466	65	note	note	PROPN
taxlaw-2827	466	66	20	20	NUM
taxlaw-2827	466	67	,	,	PUNCT
taxlaw-2827	466	68	at	at	ADP
taxlaw-2827	466	69	237	237	NUM
taxlaw-2827	466	70	;	;	PUNCT
taxlaw-2827	466	71	lee	lee	PROPN
taxlaw-2827	466	72	,	,	PUNCT
taxlaw-2827	466	73	supra	supra	PROPN
taxlaw-2827	466	74	note	note	PROPN
taxlaw-2827	466	75	19	19	NUM
taxlaw-2827	466	76	,	,	PUNCT
taxlaw-2827	466	77	at	at	ADP
taxlaw-2827	466	78	71	71	NUM
taxlaw-2827	466	79	.	.	PUNCT
taxlaw-2827	467	1	92	92	NUM
taxlaw-2827	467	2	dalley	dalley	NOUN
taxlaw-2827	467	3	,	,	PUNCT
taxlaw-2827	467	4	supra	supra	PROPN
taxlaw-2827	467	5	note	note	NOUN
taxlaw-2827	467	6	75	75	NUM
taxlaw-2827	467	7	,	,	PUNCT
taxlaw-2827	467	8	at	at	ADP
taxlaw-2827	467	9	1113–19	1113–19	NUM
taxlaw-2827	467	10	;	;	PUNCT
taxlaw-2827	467	11	langevoort	langevoort	NOUN
taxlaw-2827	467	12	,	,	PUNCT
taxlaw-2827	467	13	supra	supra	PROPN
taxlaw-2827	467	14	note	note	PROPN
taxlaw-2827	467	15	36	36	NUM
taxlaw-2827	467	16	,	,	PUNCT
taxlaw-2827	467	17	at	at	ADP
taxlaw-2827	467	18	1047–50	1047–50	NOUN
taxlaw-2827	467	19	;	;	PUNCT
taxlaw-2827	467	20	susanna	susanna	PROPN
taxlaw-2827	467	21	kim	kim	PROPN
taxlaw-2827	467	22	ripken	ripken	PROPN
taxlaw-2827	467	23	,	,	PUNCT
taxlaw-2827	467	24	the	the	DET
taxlaw-2827	467	25	dangers	danger	NOUN
taxlaw-2827	467	26	and	and	CCONJ
taxlaw-2827	467	27	drawbacks	drawback	NOUN
taxlaw-2827	467	28	of	of	ADP
taxlaw-2827	467	29	the	the	DET
taxlaw-2827	467	30	disclosure	disclosure	NOUN
taxlaw-2827	467	31	antidote	antidote	NOUN
taxlaw-2827	467	32	:	:	PUNCT
taxlaw-2827	467	33	toward	toward	ADP
taxlaw-2827	467	34	a	a	DET
taxlaw-2827	467	35	more	more	ADV
taxlaw-2827	467	36	substantive	substantive	ADJ
taxlaw-2827	467	37	approach	approach	NOUN
taxlaw-2827	467	38	to	to	ADP
taxlaw-2827	467	39	securities	security	NOUN
taxlaw-2827	467	40	regulation	regulation	NOUN
taxlaw-2827	467	41	,	,	PUNCT
taxlaw-2827	467	42	58	58	NUM
taxlaw-2827	467	43	baylor	baylor	PROPN
taxlaw-2827	467	44	l.	l.	PROPN
taxlaw-2827	467	45	rev	rev	PROPN
taxlaw-2827	467	46	.	.	PROPN
taxlaw-2827	467	47	139	139	NUM
taxlaw-2827	467	48	,	,	PUNCT
taxlaw-2827	467	49	144–47	144–47	NUM
taxlaw-2827	467	50	,	,	PUNCT
taxlaw-2827	467	51	156–59	156–59	PROPN
taxlaw-2827	467	52	(	(	PUNCT
taxlaw-2827	467	53	2006	2006	NUM
taxlaw-2827	467	54	)	)	PUNCT
taxlaw-2827	467	55	.	.	PUNCT
taxlaw-2827	468	1	93	93	NUM
taxlaw-2827	468	2	williams	william	NOUN
taxlaw-2827	468	3	,	,	PUNCT
taxlaw-2827	468	4	supra	supra	PROPN
taxlaw-2827	468	5	note	note	NOUN
taxlaw-2827	468	6	71	71	NUM
taxlaw-2827	468	7	,	,	PUNCT
taxlaw-2827	468	8	at	at	ADP
taxlaw-2827	468	9	1296	1296	NUM
taxlaw-2827	468	10	(	(	PUNCT
taxlaw-2827	468	11	noting	note	VERB
taxlaw-2827	468	12	that	that	SCONJ
taxlaw-2827	468	13	,	,	PUNCT
taxlaw-2827	468	14	despite	despite	SCONJ
taxlaw-2827	468	15	its	its	PRON
taxlaw-2827	468	16	relatively	relatively	ADV
taxlaw-2827	468	17	small	small	ADJ
taxlaw-2827	468	18	magnitude	magnitude	NOUN
taxlaw-2827	468	19	,	,	PUNCT
taxlaw-2827	468	20	the	the	DET
taxlaw-2827	468	21	demand	demand	NOUN
taxlaw-2827	468	22	of	of	ADP
taxlaw-2827	468	23	socially	socially	ADV
taxlaw-2827	468	24	responsible	responsible	ADJ
taxlaw-2827	468	25	investment	investment	NOUN
taxlaw-2827	468	26	and	and	CCONJ
taxlaw-2827	468	27	its	its	PRON
taxlaw-2827	468	28	growth	growth	NOUN
taxlaw-2827	468	29	indicate	indicate	VERB
taxlaw-2827	468	30	shareholders	shareholder	NOUN
taxlaw-2827	468	31	’	’	PART
taxlaw-2827	468	32	interest	interest	NOUN
taxlaw-2827	468	33	in	in	ADP
taxlaw-2827	468	34	and	and	CCONJ
taxlaw-2827	468	35	willingness	willingness	NOUN
taxlaw-2827	468	36	to	to	PART
taxlaw-2827	468	37	act	act	VERB
taxlaw-2827	468	38	upon	upon	SCONJ
taxlaw-2827	468	39	such	such	ADJ
taxlaw-2827	468	40	information	information	NOUN
taxlaw-2827	468	41	)	)	PUNCT
taxlaw-2827	468	42	;	;	PUNCT
taxlaw-2827	468	43	ioannis	ioannis	PROPN
taxlaw-2827	468	44	ioannou	ioannou	PROPN
taxlaw-2827	468	45	&	&	CCONJ
taxlaw-2827	468	46	george	george	PROPN
taxlaw-2827	468	47	serafeim	serafeim	PROPN
taxlaw-2827	468	48	,	,	PUNCT
taxlaw-2827	468	49	the	the	DET
taxlaw-2827	468	50	consequences	consequence	NOUN
taxlaw-2827	468	51	of	of	ADP
taxlaw-2827	468	52	mandatory	mandatory	ADJ
taxlaw-2827	468	53	corporate	corporate	ADJ
taxlaw-2827	468	54	sustainability	sustainability	NOUN
taxlaw-2827	468	55	reporting	report	VERB
taxlaw-2827	468	56	29	29	NUM
taxlaw-2827	468	57	(	(	PUNCT
taxlaw-2827	468	58	harv	harv	NOUN
taxlaw-2827	468	59	.	.	PUNCT
taxlaw-2827	469	1	bus	bus	NOUN
taxlaw-2827	469	2	.	.	PUNCT
taxlaw-2827	470	1	school	school	NOUN
taxlaw-2827	470	2	working	working	NOUN
taxlaw-2827	470	3	paper	paper	NOUN
taxlaw-2827	470	4	,	,	PUNCT
taxlaw-2827	470	5	paper	paper	NOUN
taxlaw-2827	470	6	no	no	NOUN
taxlaw-2827	470	7	.	.	NOUN
taxlaw-2827	471	1	11	11	NUM
taxlaw-2827	471	2	-	-	SYM
taxlaw-2827	471	3	100	100	NUM
taxlaw-2827	471	4	,	,	PUNCT
taxlaw-2827	471	5	2012	2012	NUM
taxlaw-2827	471	6	)	)	PUNCT
taxlaw-2827	471	7	,	,	PUNCT
taxlaw-2827	471	8	available	available	ADJ
taxlaw-2827	471	9	at	at	ADP
taxlaw-2827	471	10	http://ssrn.com/paper=1799589	http://ssrn.com/paper=1799589	PROPN
taxlaw-2827	471	11	.	.	PUNCT
taxlaw-2827	472	1	94	94	NUM
taxlaw-2827	472	2	sarah	sarah	PROPN
taxlaw-2827	472	3	a.	a.	NOUN
taxlaw-2827	472	4	soule	soule	PROPN
taxlaw-2827	472	5	,	,	PUNCT
taxlaw-2827	472	6	contention	contention	NOUN
taxlaw-2827	472	7	and	and	CCONJ
taxlaw-2827	472	8	corporate	corporate	ADJ
taxlaw-2827	472	9	social	social	ADJ
taxlaw-2827	472	10	responsibility	responsibility	NOUN
taxlaw-2827	472	11	27	27	NUM
taxlaw-2827	472	12	(	(	PUNCT
taxlaw-2827	472	13	2009	2009	NUM
taxlaw-2827	472	14	)	)	PUNCT
taxlaw-2827	472	15	.	.	PUNCT
taxlaw-2827	473	1	106	106	NUM
taxlaw-2827	473	2	columbia	columbia	PROPN
taxlaw-2827	473	3	journal	journal	PROPN
taxlaw-2827	473	4	of	of	ADP
taxlaw-2827	473	5	tax	tax	NOUN
taxlaw-2827	473	6	law	law	NOUN
taxlaw-2827	474	1	[	[	X
taxlaw-2827	474	2	vol.6:86	vol.6:86	NOUN
taxlaw-2827	474	3	easy	easy	ADJ
taxlaw-2827	474	4	to	to	PART
taxlaw-2827	474	5	access	access	VERB
taxlaw-2827	474	6	information	information	NOUN
taxlaw-2827	474	7	with	with	ADP
taxlaw-2827	474	8	respect	respect	NOUN
taxlaw-2827	474	9	to	to	ADP
taxlaw-2827	474	10	corporate	corporate	ADJ
taxlaw-2827	474	11	conduct	conduct	NOUN
taxlaw-2827	474	12	on	on	ADP
taxlaw-2827	474	13	these	these	DET
taxlaw-2827	474	14	issues	issue	NOUN
taxlaw-2827	474	15	.	.	PUNCT
taxlaw-2827	475	1	95	95	NUM
taxlaw-2827	475	2	this	this	DET
taxlaw-2827	475	3	line	line	NOUN
taxlaw-2827	475	4	of	of	ADP
taxlaw-2827	475	5	argument	argument	NOUN
taxlaw-2827	475	6	can	can	AUX
taxlaw-2827	475	7	be	be	AUX
taxlaw-2827	475	8	framed	frame	VERB
taxlaw-2827	475	9	in	in	ADP
taxlaw-2827	475	10	two	two	NUM
taxlaw-2827	475	11	ways	way	NOUN
taxlaw-2827	475	12	.	.	PUNCT
taxlaw-2827	476	1	the	the	DET
taxlaw-2827	476	2	first	first	ADJ
taxlaw-2827	476	3	relies	rely	VERB
taxlaw-2827	476	4	on	on	ADP
taxlaw-2827	476	5	the	the	DET
taxlaw-2827	476	6	efficient	efficient	ADJ
taxlaw-2827	476	7	market	market	NOUN
taxlaw-2827	476	8	analysis	analysis	NOUN
taxlaw-2827	476	9	,	,	PUNCT
taxlaw-2827	476	10	which	which	PRON
taxlaw-2827	476	11	assumes	assume	VERB
taxlaw-2827	476	12	that	that	SCONJ
taxlaw-2827	476	13	sophisticated	sophisticated	ADJ
taxlaw-2827	476	14	institutional	institutional	ADJ
taxlaw-2827	476	15	investors	investor	NOUN
taxlaw-2827	476	16	consume	consume	VERB
taxlaw-2827	476	17	financial	financial	ADJ
taxlaw-2827	476	18	information	information	NOUN
taxlaw-2827	476	19	disclosed	disclose	VERB
taxlaw-2827	476	20	by	by	ADP
taxlaw-2827	476	21	firms	firm	NOUN
taxlaw-2827	476	22	and	and	CCONJ
taxlaw-2827	476	23	correct	correct	VERB
taxlaw-2827	476	24	the	the	DET
taxlaw-2827	476	25	prices	price	NOUN
taxlaw-2827	476	26	of	of	ADP
taxlaw-2827	476	27	assets	asset	NOUN
taxlaw-2827	476	28	in	in	ADP
taxlaw-2827	476	29	the	the	DET
taxlaw-2827	476	30	market	market	NOUN
taxlaw-2827	476	31	according	accord	VERB
taxlaw-2827	476	32	to	to	ADP
taxlaw-2827	476	33	this	this	DET
taxlaw-2827	476	34	information	information	NOUN
taxlaw-2827	476	35	.	.	PUNCT
taxlaw-2827	477	1	this	this	DET
taxlaw-2827	477	2	“	"	PUNCT
taxlaw-2827	477	3	market	market	NOUN
taxlaw-2827	477	4	efficiency	efficiency	NOUN
taxlaw-2827	477	5	hypothesis	hypothesis	NOUN
taxlaw-2827	477	6	”	"	PUNCT
taxlaw-2827	477	7	is	be	AUX
taxlaw-2827	477	8	the	the	DET
taxlaw-2827	477	9	essence	essence	NOUN
taxlaw-2827	477	10	of	of	ADP
taxlaw-2827	477	11	modern	modern	ADJ
taxlaw-2827	477	12	finance	finance	NOUN
taxlaw-2827	477	13	theory	theory	NOUN
taxlaw-2827	477	14	.	.	PUNCT
taxlaw-2827	478	1	the	the	DET
taxlaw-2827	478	2	development	development	NOUN
taxlaw-2827	478	3	of	of	ADP
taxlaw-2827	478	4	portfolio	portfolio	NOUN
taxlaw-2827	478	5	investment	investment	NOUN
taxlaw-2827	478	6	is	be	AUX
taxlaw-2827	478	7	based	base	VERB
taxlaw-2827	478	8	on	on	ADP
taxlaw-2827	478	9	this	this	DET
taxlaw-2827	478	10	assumption	assumption	NOUN
taxlaw-2827	478	11	,	,	PUNCT
taxlaw-2827	478	12	allowing	allow	VERB
taxlaw-2827	478	13	investors	investor	NOUN
taxlaw-2827	478	14	to	to	PART
taxlaw-2827	478	15	be	be	AUX
taxlaw-2827	478	16	rationally	rationally	ADV
taxlaw-2827	478	17	ignorant	ignorant	ADJ
taxlaw-2827	478	18	when	when	SCONJ
taxlaw-2827	478	19	investing	invest	VERB
taxlaw-2827	478	20	their	their	PRON
taxlaw-2827	478	21	capital	capital	NOUN
taxlaw-2827	478	22	in	in	ADP
taxlaw-2827	478	23	the	the	DET
taxlaw-2827	478	24	financial	financial	ADJ
taxlaw-2827	478	25	markets	market	NOUN
taxlaw-2827	478	26	.	.	PUNCT
taxlaw-2827	479	1	the	the	DET
taxlaw-2827	479	2	belief	belief	NOUN
taxlaw-2827	479	3	that	that	SCONJ
taxlaw-2827	479	4	sophisticated	sophisticated	ADJ
taxlaw-2827	479	5	actors	actor	NOUN
taxlaw-2827	479	6	are	be	AUX
taxlaw-2827	479	7	able	able	ADJ
taxlaw-2827	479	8	to	to	PART
taxlaw-2827	479	9	use	use	VERB
taxlaw-2827	479	10	the	the	DET
taxlaw-2827	479	11	information	information	NOUN
taxlaw-2827	479	12	provided	provide	VERB
taxlaw-2827	479	13	by	by	ADP
taxlaw-2827	479	14	firms	firm	NOUN
taxlaw-2827	479	15	to	to	PART
taxlaw-2827	479	16	price	price	VERB
taxlaw-2827	479	17	assets	asset	NOUN
taxlaw-2827	479	18	with	with	ADP
taxlaw-2827	479	19	reasonable	reasonable	ADJ
taxlaw-2827	479	20	accuracy	accuracy	NOUN
taxlaw-2827	479	21	allows	allow	VERB
taxlaw-2827	479	22	investors	investor	NOUN
taxlaw-2827	479	23	to	to	PART
taxlaw-2827	479	24	avoid	avoid	VERB
taxlaw-2827	479	25	expending	expend	VERB
taxlaw-2827	479	26	resources	resource	NOUN
taxlaw-2827	479	27	trying	try	VERB
taxlaw-2827	479	28	to	to	PART
taxlaw-2827	479	29	price	price	VERB
taxlaw-2827	479	30	those	those	DET
taxlaw-2827	479	31	assets	asset	NOUN
taxlaw-2827	479	32	themselves	themselves	PRON
taxlaw-2827	479	33	.	.	PUNCT
taxlaw-2827	480	1	96	96	NUM
taxlaw-2827	480	2	the	the	DET
taxlaw-2827	480	3	same	same	ADJ
taxlaw-2827	480	4	argument	argument	NOUN
taxlaw-2827	480	5	should	should	AUX
taxlaw-2827	480	6	be	be	AUX
taxlaw-2827	480	7	made	make	VERB
taxlaw-2827	480	8	with	with	ADP
taxlaw-2827	480	9	respect	respect	NOUN
taxlaw-2827	480	10	to	to	ADP
taxlaw-2827	480	11	social	social	ADJ
taxlaw-2827	480	12	disclosure	disclosure	NOUN
taxlaw-2827	480	13	.	.	PUNCT
taxlaw-2827	481	1	97	97	NUM
taxlaw-2827	481	2	there	there	PRON
taxlaw-2827	481	3	is	be	VERB
taxlaw-2827	481	4	a	a	DET
taxlaw-2827	481	5	competitive	competitive	ADJ
taxlaw-2827	481	6	market	market	NOUN
taxlaw-2827	481	7	for	for	ADP
taxlaw-2827	481	8	political	political	ADJ
taxlaw-2827	481	9	support	support	NOUN
taxlaw-2827	481	10	of	of	ADP
taxlaw-2827	481	11	various	various	ADJ
taxlaw-2827	481	12	ideas	idea	NOUN
taxlaw-2827	481	13	and	and	CCONJ
taxlaw-2827	481	14	initiatives	initiative	NOUN
taxlaw-2827	481	15	.	.	PUNCT
taxlaw-2827	482	1	the	the	DET
taxlaw-2827	482	2	success	success	NOUN
taxlaw-2827	482	3	of	of	ADP
taxlaw-2827	482	4	the	the	DET
taxlaw-2827	482	5	non	non	ADJ
taxlaw-2827	482	6	-	-	ADJ
taxlaw-2827	482	7	financial	financial	ADJ
taxlaw-2827	482	8	information	information	NOUN
taxlaw-2827	482	9	market	market	NOUN
taxlaw-2827	482	10	with	with	ADP
taxlaw-2827	482	11	respect	respect	NOUN
taxlaw-2827	482	12	to	to	ADP
taxlaw-2827	482	13	corporate	corporate	ADJ
taxlaw-2827	482	14	conduct	conduct	NOUN
taxlaw-2827	482	15	does	do	AUX
taxlaw-2827	482	16	not	not	PART
taxlaw-2827	482	17	depend	depend	VERB
taxlaw-2827	482	18	only	only	ADV
taxlaw-2827	482	19	on	on	ADP
taxlaw-2827	482	20	whether	whether	SCONJ
taxlaw-2827	482	21	individual	individual	ADJ
taxlaw-2827	482	22	investors	investor	NOUN
taxlaw-2827	482	23	change	change	VERB
taxlaw-2827	482	24	their	their	PRON
taxlaw-2827	482	25	behavior	behavior	NOUN
taxlaw-2827	482	26	according	accord	VERB
taxlaw-2827	482	27	to	to	ADP
taxlaw-2827	482	28	it	it	PRON
taxlaw-2827	482	29	in	in	ADP
taxlaw-2827	482	30	a	a	DET
taxlaw-2827	482	31	direct	direct	ADJ
taxlaw-2827	482	32	way	way	NOUN
taxlaw-2827	482	33	.	.	PUNCT
taxlaw-2827	483	1	as	as	ADV
taxlaw-2827	483	2	long	long	ADV
taxlaw-2827	483	3	as	as	SCONJ
taxlaw-2827	483	4	there	there	PRON
taxlaw-2827	483	5	is	be	VERB
taxlaw-2827	483	6	reliable	reliable	ADJ
taxlaw-2827	483	7	information	information	NOUN
taxlaw-2827	483	8	cheaply	cheaply	ADV
taxlaw-2827	483	9	available	available	ADJ
taxlaw-2827	483	10	,	,	PUNCT
taxlaw-2827	483	11	sophisticated	sophisticated	ADJ
taxlaw-2827	483	12	parties	party	NOUN
taxlaw-2827	483	13	—	—	PUNCT
taxlaw-2827	483	14	e.g.	e.g.	ADV
taxlaw-2827	483	15	,	,	PUNCT
taxlaw-2827	483	16	ngos	ngo	NOUN
taxlaw-2827	483	17	,	,	PUNCT
taxlaw-2827	483	18	news	news	NOUN
taxlaw-2827	483	19	organizations	organization	NOUN
taxlaw-2827	483	20	,	,	PUNCT
taxlaw-2827	483	21	unions	union	NOUN
taxlaw-2827	483	22	,	,	PUNCT
taxlaw-2827	483	23	political	political	ADJ
taxlaw-2827	483	24	parties	party	NOUN
taxlaw-2827	483	25	and	and	CCONJ
taxlaw-2827	483	26	business	business	NOUN
taxlaw-2827	483	27	competitors	competitor	NOUN
taxlaw-2827	483	28	—	—	PUNCT
taxlaw-2827	483	29	would	would	AUX
taxlaw-2827	483	30	be	be	AUX
taxlaw-2827	483	31	able	able	ADJ
taxlaw-2827	483	32	to	to	PART
taxlaw-2827	483	33	use	use	VERB
taxlaw-2827	483	34	this	this	DET
taxlaw-2827	483	35	information	information	NOUN
taxlaw-2827	483	36	and	and	CCONJ
taxlaw-2827	483	37	translate	translate	VERB
taxlaw-2827	483	38	it	it	PRON
taxlaw-2827	483	39	into	into	ADP
taxlaw-2827	483	40	“	"	PUNCT
taxlaw-2827	483	41	outrage	outrage	NOUN
taxlaw-2827	483	42	costs	cost	NOUN
taxlaw-2827	483	43	,	,	PUNCT
taxlaw-2827	483	44	”	"	PUNCT
taxlaw-2827	483	45	which	which	PRON
taxlaw-2827	483	46	could	could	AUX
taxlaw-2827	483	47	help	help	VERB
taxlaw-2827	483	48	trigger	trigger	VERB
taxlaw-2827	483	49	political	political	ADJ
taxlaw-2827	483	50	and	and	CCONJ
taxlaw-2827	483	51	media	medium	NOUN
taxlaw-2827	483	52	reactions	reaction	NOUN
taxlaw-2827	483	53	to	to	ADP
taxlaw-2827	483	54	the	the	DET
taxlaw-2827	483	55	issue	issue	NOUN
taxlaw-2827	483	56	.	.	PUNCT
taxlaw-2827	484	1	98	98	NUM
taxlaw-2827	484	2	while	while	SCONJ
taxlaw-2827	484	3	disclosure	disclosure	NOUN
taxlaw-2827	484	4	is	be	AUX
taxlaw-2827	484	5	unlikely	unlikely	ADJ
taxlaw-2827	484	6	to	to	PART
taxlaw-2827	484	7	impact	impact	VERB
taxlaw-2827	484	8	the	the	DET
taxlaw-2827	484	9	investment	investment	NOUN
taxlaw-2827	484	10	decisions	decision	NOUN
taxlaw-2827	484	11	of	of	ADP
taxlaw-2827	484	12	(	(	PUNCT
taxlaw-2827	484	13	rationally	rationally	ADV
taxlaw-2827	484	14	ignorant	ignorant	ADJ
taxlaw-2827	484	15	)	)	PUNCT
taxlaw-2827	484	16	individuals	individual	NOUN
taxlaw-2827	484	17	or	or	CCONJ
taxlaw-2827	484	18	(	(	PUNCT
taxlaw-2827	484	19	primarily	primarily	ADV
taxlaw-2827	484	20	price	price	NOUN
taxlaw-2827	484	21	-	-	PUNCT
taxlaw-2827	484	22	sensitive	sensitive	ADJ
taxlaw-2827	484	23	)	)	PUNCT
taxlaw-2827	484	24	institutional	institutional	ADJ
taxlaw-2827	484	25	investors	investor	NOUN
taxlaw-2827	484	26	,	,	PUNCT
taxlaw-2827	484	27	it	it	PRON
taxlaw-2827	484	28	would	would	AUX
taxlaw-2827	484	29	likely	likely	ADV
taxlaw-2827	484	30	impact	impact	VERB
taxlaw-2827	484	31	corporate	corporate	ADJ
taxlaw-2827	484	32	behavior	behavior	NOUN
taxlaw-2827	484	33	by	by	ADP
taxlaw-2827	484	34	imposing	impose	VERB
taxlaw-2827	484	35	pressures	pressure	NOUN
taxlaw-2827	484	36	in	in	ADP
taxlaw-2827	484	37	other	other	ADJ
taxlaw-2827	484	38	spheres	sphere	NOUN
taxlaw-2827	484	39	.	.	PUNCT
taxlaw-2827	485	1	interested	interested	ADJ
taxlaw-2827	485	2	parties	party	NOUN
taxlaw-2827	485	3	would	would	AUX
taxlaw-2827	485	4	use	use	VERB
taxlaw-2827	485	5	this	this	DET
taxlaw-2827	485	6	information	information	NOUN
taxlaw-2827	485	7	to	to	AUX
taxlaw-2827	485	8	trigger	trigger	VERB
taxlaw-2827	485	9	consumer	consumer	NOUN
taxlaw-2827	485	10	and	and	CCONJ
taxlaw-2827	485	11	political	political	ADJ
taxlaw-2827	485	12	reactions	reaction	NOUN
taxlaw-2827	485	13	to	to	ADP
taxlaw-2827	485	14	corporate	corporate	ADJ
taxlaw-2827	485	15	conduct	conduct	NOUN
taxlaw-2827	485	16	.	.	PUNCT
taxlaw-2827	486	1	chances	chance	NOUN
taxlaw-2827	486	2	of	of	ADP
taxlaw-2827	486	3	manipulation	manipulation	NOUN
taxlaw-2827	486	4	of	of	ADP
taxlaw-2827	486	5	the	the	DET
taxlaw-2827	486	6	disclosed	disclose	VERB
taxlaw-2827	486	7	information	information	NOUN
taxlaw-2827	486	8	are	be	AUX
taxlaw-2827	486	9	low	low	ADJ
taxlaw-2827	486	10	as	as	ADV
taxlaw-2827	486	11	long	long	ADV
taxlaw-2827	486	12	as	as	SCONJ
taxlaw-2827	486	13	the	the	DET
taxlaw-2827	486	14	information	information	NOUN
taxlaw-2827	486	15	provided	provide	VERB
taxlaw-2827	486	16	is	be	AUX
taxlaw-2827	486	17	reasonably	reasonably	ADV
taxlaw-2827	486	18	accurate	accurate	ADJ
taxlaw-2827	486	19	,	,	PUNCT
taxlaw-2827	486	20	reliable	reliable	ADJ
taxlaw-2827	486	21	,	,	PUNCT
taxlaw-2827	486	22	and	and	CCONJ
taxlaw-2827	486	23	comprehensive	comprehensive	ADJ
taxlaw-2827	486	24	.	.	PUNCT
taxlaw-2827	487	1	the	the	DET
taxlaw-2827	487	2	dissemination	dissemination	NOUN
taxlaw-2827	487	3	of	of	ADP
taxlaw-2827	487	4	this	this	DET
taxlaw-2827	487	5	information	information	NOUN
taxlaw-2827	487	6	would	would	AUX
taxlaw-2827	487	7	result	result	VERB
taxlaw-2827	487	8	in	in	ADP
taxlaw-2827	487	9	a	a	DET
taxlaw-2827	487	10	richer	rich	ADJ
taxlaw-2827	487	11	and	and	CCONJ
taxlaw-2827	487	12	more	more	ADV
taxlaw-2827	487	13	reflective	reflective	ADJ
taxlaw-2827	487	14	debate	debate	NOUN
taxlaw-2827	487	15	on	on	ADP
taxlaw-2827	487	16	the	the	DET
taxlaw-2827	487	17	various	various	ADJ
taxlaw-2827	487	18	dimensions	dimension	NOUN
taxlaw-2827	487	19	of	of	ADP
taxlaw-2827	487	20	what	what	PRON
taxlaw-2827	487	21	comprises	comprise	VERB
taxlaw-2827	487	22	legitimate	legitimate	ADJ
taxlaw-2827	487	23	business	business	NOUN
taxlaw-2827	487	24	conduct	conduct	NOUN
taxlaw-2827	487	25	.	.	PUNCT
taxlaw-2827	488	1	the	the	DET
taxlaw-2827	488	2	notion	notion	NOUN
taxlaw-2827	488	3	that	that	SCONJ
taxlaw-2827	488	4	social	social	ADJ
taxlaw-2827	488	5	disclosure	disclosure	NOUN
taxlaw-2827	488	6	could	could	AUX
taxlaw-2827	488	7	only	only	ADV
taxlaw-2827	488	8	be	be	AUX
taxlaw-2827	488	9	justified	justify	VERB
taxlaw-2827	488	10	if	if	SCONJ
taxlaw-2827	488	11	it	it	PRON
taxlaw-2827	488	12	is	be	AUX
taxlaw-2827	488	13	proven	prove	VERB
taxlaw-2827	488	14	that	that	SCONJ
taxlaw-2827	488	15	individuals	individual	NOUN
taxlaw-2827	488	16	actively	actively	ADV
taxlaw-2827	488	17	consume	consume	VERB
taxlaw-2827	488	18	it	it	PRON
taxlaw-2827	488	19	and	and	CCONJ
taxlaw-2827	488	20	directly	directly	ADV
taxlaw-2827	488	21	act	act	VERB
taxlaw-2827	488	22	upon	upon	SCONJ
taxlaw-2827	488	23	it	it	PRON
taxlaw-2827	488	24	is	be	AUX
taxlaw-2827	488	25	misleading	misleading	ADJ
taxlaw-2827	488	26	.	.	PUNCT
taxlaw-2827	489	1	furthermore	furthermore	ADV
taxlaw-2827	489	2	,	,	PUNCT
taxlaw-2827	489	3	this	this	DET
taxlaw-2827	489	4	notion	notion	NOUN
taxlaw-2827	489	5	stands	stand	VERB
taxlaw-2827	489	6	in	in	ADP
taxlaw-2827	489	7	deep	deep	ADJ
taxlaw-2827	489	8	opposition	opposition	NOUN
taxlaw-2827	489	9	to	to	ADP
taxlaw-2827	489	10	the	the	DET
taxlaw-2827	489	11	basic	basic	ADJ
taxlaw-2827	489	12	assumption	assumption	NOUN
taxlaw-2827	489	13	that	that	SCONJ
taxlaw-2827	489	14	corporate	corporate	ADJ
taxlaw-2827	489	15	law	law	NOUN
taxlaw-2827	489	16	and	and	CCONJ
taxlaw-2827	489	17	finance	finance	NOUN
taxlaw-2827	489	18	scholars	scholar	NOUN
taxlaw-2827	489	19	adopt	adopt	VERB
taxlaw-2827	489	20	in	in	ADP
taxlaw-2827	489	21	their	their	PRON
taxlaw-2827	489	22	analyses	analysis	NOUN
taxlaw-2827	489	23	with	with	ADP
taxlaw-2827	489	24	respect	respect	NOUN
taxlaw-2827	489	25	to	to	ADP
taxlaw-2827	489	26	financial	financial	ADJ
taxlaw-2827	489	27	disclosure	disclosure	NOUN
taxlaw-2827	489	28	.	.	PUNCT
taxlaw-2827	490	1	another	another	DET
taxlaw-2827	490	2	approach	approach	NOUN
taxlaw-2827	490	3	to	to	ADP
taxlaw-2827	490	4	this	this	DET
taxlaw-2827	490	5	issue	issue	NOUN
taxlaw-2827	490	6	could	could	AUX
taxlaw-2827	490	7	stress	stress	VERB
taxlaw-2827	490	8	how	how	SCONJ
taxlaw-2827	490	9	investment	investment	NOUN
taxlaw-2827	490	10	decisions	decision	NOUN
taxlaw-2827	490	11	are	be	AUX
taxlaw-2827	490	12	not	not	PART
taxlaw-2827	490	13	fundamentally	fundamentally	ADV
taxlaw-2827	490	14	different	different	ADJ
taxlaw-2827	490	15	from	from	ADP
taxlaw-2827	490	16	voting	vote	VERB
taxlaw-2827	490	17	decisions	decision	NOUN
taxlaw-2827	490	18	.	.	PUNCT
taxlaw-2827	491	1	as	as	SCONJ
taxlaw-2827	491	2	public	public	ADJ
taxlaw-2827	491	3	choice	choice	NOUN
taxlaw-2827	491	4	scholars	scholar	NOUN
taxlaw-2827	491	5	have	have	AUX
taxlaw-2827	491	6	noted	note	VERB
taxlaw-2827	491	7	,	,	PUNCT
taxlaw-2827	491	8	the	the	DET
taxlaw-2827	491	9	general	general	ADJ
taxlaw-2827	491	10	public	public	NOUN
taxlaw-2827	491	11	has	have	VERB
taxlaw-2827	491	12	minimal	minimal	ADJ
taxlaw-2827	491	13	incentive	incentive	NOUN
taxlaw-2827	491	14	to	to	PART
taxlaw-2827	491	15	participate	participate	VERB
taxlaw-2827	491	16	in	in	ADP
taxlaw-2827	491	17	the	the	DET
taxlaw-2827	491	18	democratic	democratic	ADJ
taxlaw-2827	491	19	process	process	NOUN
taxlaw-2827	491	20	,	,	PUNCT
taxlaw-2827	491	21	and	and	CCONJ
taxlaw-2827	491	22	even	even	ADV
taxlaw-2827	491	23	less	less	ADJ
taxlaw-2827	491	24	incentive	incentive	NOUN
taxlaw-2827	491	25	to	to	PART
taxlaw-2827	491	26	invest	invest	VERB
taxlaw-2827	491	27	time	time	NOUN
taxlaw-2827	491	28	and	and	CCONJ
taxlaw-2827	491	29	cognitive	cognitive	ADJ
taxlaw-2827	491	30	resources	resource	NOUN
taxlaw-2827	491	31	in	in	ADP
taxlaw-2827	491	32	trying	try	VERB
taxlaw-2827	491	33	to	to	PART
taxlaw-2827	491	34	make	make	VERB
taxlaw-2827	491	35	informed	informed	ADJ
taxlaw-2827	491	36	decisions	decision	NOUN
taxlaw-2827	491	37	about	about	ADP
taxlaw-2827	491	38	questions	question	NOUN
taxlaw-2827	491	39	of	of	ADP
taxlaw-2827	491	40	public	public	ADJ
taxlaw-2827	491	41	policy	policy	NOUN
taxlaw-2827	491	42	.	.	PUNCT
taxlaw-2827	492	1	99	99	NUM
taxlaw-2827	492	2	since	since	SCONJ
taxlaw-2827	492	3	politicians	politician	NOUN
taxlaw-2827	492	4	can	can	AUX
taxlaw-2827	492	5	easily	easily	ADV
taxlaw-2827	492	6	manipulate	manipulate	VERB
taxlaw-2827	492	7	the	the	DET
taxlaw-2827	492	8	public	public	NOUN
taxlaw-2827	492	9	,	,	PUNCT
taxlaw-2827	492	10	the	the	DET
taxlaw-2827	492	11	notion	notion	NOUN
taxlaw-2827	492	12	that	that	SCONJ
taxlaw-2827	492	13	providing	provide	VERB
taxlaw-2827	492	14	more	more	ADJ
taxlaw-2827	492	15	information	information	NOUN
taxlaw-2827	492	16	would	would	AUX
taxlaw-2827	492	17	help	help	VERB
taxlaw-2827	492	18	individuals	individual	NOUN
taxlaw-2827	492	19	in	in	ADP
taxlaw-2827	492	20	improving	improve	VERB
taxlaw-2827	492	21	their	their	PRON
taxlaw-2827	492	22	choice	choice	NOUN
taxlaw-2827	492	23	95	95	NUM
taxlaw-2827	492	24	this	this	DET
taxlaw-2827	492	25	form	form	NOUN
taxlaw-2827	492	26	does	do	AUX
taxlaw-2827	492	27	not	not	PART
taxlaw-2827	492	28	have	have	VERB
taxlaw-2827	492	29	to	to	PART
taxlaw-2827	492	30	be	be	AUX
taxlaw-2827	492	31	one	one	NUM
taxlaw-2827	492	32	that	that	PRON
taxlaw-2827	492	33	the	the	DET
taxlaw-2827	492	34	average	average	ADJ
taxlaw-2827	492	35	portfolio	portfolio	NOUN
taxlaw-2827	492	36	investment	investment	NOUN
taxlaw-2827	492	37	shareholder	shareholder	NOUN
taxlaw-2827	492	38	would	would	AUX
taxlaw-2827	492	39	be	be	AUX
taxlaw-2827	492	40	able	able	ADJ
taxlaw-2827	492	41	to	to	PART
taxlaw-2827	492	42	comprehend	comprehend	VERB
taxlaw-2827	492	43	.	.	PUNCT
taxlaw-2827	493	1	96	96	NUM
taxlaw-2827	493	2	see	see	VERB
taxlaw-2827	493	3	brealey	brealey	PROPN
taxlaw-2827	493	4	et	et	PROPN
taxlaw-2827	493	5	al	al	PROPN
taxlaw-2827	493	6	.	.	PROPN
taxlaw-2827	493	7	,	,	PUNCT
taxlaw-2827	493	8	supra	supra	PROPN
taxlaw-2827	493	9	note	note	VERB
taxlaw-2827	493	10	37	37	NUM
taxlaw-2827	493	11	,	,	PUNCT
taxlaw-2827	493	12	at	at	ADP
taxlaw-2827	493	13	337–39	337–39	NUM
taxlaw-2827	493	14	;	;	PUNCT
taxlaw-2827	493	15	langevoort	langevoort	NOUN
taxlaw-2827	493	16	,	,	PUNCT
taxlaw-2827	493	17	supra	supra	PROPN
taxlaw-2827	493	18	note	note	PROPN
taxlaw-2827	493	19	36	36	NUM
taxlaw-2827	493	20	,	,	PUNCT
taxlaw-2827	493	21	at	at	ADP
taxlaw-2827	493	22	1052	1052	NUM
taxlaw-2827	493	23	.	.	PUNCT
taxlaw-2827	494	1	this	this	DET
taxlaw-2827	494	2	notion	notion	NOUN
taxlaw-2827	494	3	is	be	AUX
taxlaw-2827	494	4	generally	generally	ADV
taxlaw-2827	494	5	accepted	accept	VERB
taxlaw-2827	494	6	by	by	ADP
taxlaw-2827	494	7	the	the	DET
taxlaw-2827	494	8	finance	finance	NOUN
taxlaw-2827	494	9	and	and	CCONJ
taxlaw-2827	494	10	corporate	corporate	ADJ
taxlaw-2827	494	11	law	law	NOUN
taxlaw-2827	494	12	literature	literature	NOUN
taxlaw-2827	494	13	.	.	PUNCT
taxlaw-2827	495	1	nevertheless	nevertheless	ADV
taxlaw-2827	495	2	,	,	PUNCT
taxlaw-2827	495	3	it	it	PRON
taxlaw-2827	495	4	is	be	AUX
taxlaw-2827	495	5	not	not	PART
taxlaw-2827	495	6	free	free	ADJ
taxlaw-2827	495	7	of	of	ADP
taxlaw-2827	495	8	doubts	doubt	NOUN
taxlaw-2827	495	9	,	,	PUNCT
taxlaw-2827	495	10	even	even	ADV
taxlaw-2827	495	11	with	with	ADP
taxlaw-2827	495	12	respect	respect	NOUN
taxlaw-2827	495	13	to	to	ADP
taxlaw-2827	495	14	them	they	PRON
taxlaw-2827	495	15	.	.	PUNCT
taxlaw-2827	496	1	see	see	VERB
taxlaw-2827	496	2	davidoff	davidoff	PROPN
taxlaw-2827	496	3	&	&	CCONJ
taxlaw-2827	496	4	hill	hill	PROPN
taxlaw-2827	496	5	,	,	PUNCT
taxlaw-2827	496	6	supra	supra	PROPN
taxlaw-2827	496	7	note	note	NOUN
taxlaw-2827	496	8	75	75	NUM
taxlaw-2827	496	9	,	,	PUNCT
taxlaw-2827	496	10	at	at	ADP
taxlaw-2827	496	11	622	622	NUM
taxlaw-2827	496	12	.	.	PUNCT
taxlaw-2827	497	1	97	97	NUM
taxlaw-2827	497	2	this	this	DET
taxlaw-2827	497	3	article	article	NOUN
taxlaw-2827	497	4	does	do	AUX
taxlaw-2827	497	5	not	not	PART
taxlaw-2827	497	6	endorse	endorse	VERB
taxlaw-2827	497	7	or	or	CCONJ
taxlaw-2827	497	8	reject	reject	VERB
taxlaw-2827	497	9	the	the	DET
taxlaw-2827	497	10	various	various	ADJ
taxlaw-2827	497	11	versions	version	NOUN
taxlaw-2827	497	12	of	of	ADP
taxlaw-2827	497	13	the	the	DET
taxlaw-2827	497	14	efficient	efficient	ADJ
taxlaw-2827	497	15	market	market	NOUN
taxlaw-2827	497	16	hypothesis	hypothesis	NOUN
taxlaw-2827	497	17	.	.	PUNCT
taxlaw-2827	498	1	98	98	NUM
taxlaw-2827	498	2	see	see	VERB
taxlaw-2827	498	3	lucian	lucian	PROPN
taxlaw-2827	498	4	bebchuk	bebchuk	PROPN
taxlaw-2827	498	5	&	&	CCONJ
taxlaw-2827	498	6	jesse	jesse	PROPN
taxlaw-2827	498	7	fried	fried	PROPN
taxlaw-2827	498	8	,	,	PUNCT
taxlaw-2827	498	9	pay	pay	VERB
taxlaw-2827	498	10	without	without	ADP
taxlaw-2827	498	11	performance	performance	NOUN
taxlaw-2827	498	12	:	:	PUNCT
taxlaw-2827	498	13	the	the	DET
taxlaw-2827	498	14	unfulfilled	unfulfilled	ADJ
taxlaw-2827	498	15	promise	promise	NOUN
taxlaw-2827	498	16	of	of	ADP
taxlaw-2827	498	17	executive	executive	PROPN
taxlaw-2827	498	18	compensation	compensation	PROPN
taxlaw-2827	498	19	64–70	64–70	PROPN
taxlaw-2827	498	20	(	(	PUNCT
taxlaw-2827	498	21	2004	2004	NUM
taxlaw-2827	498	22	)	)	PUNCT
taxlaw-2827	498	23	(	(	PUNCT
taxlaw-2827	498	24	coining	coin	VERB
taxlaw-2827	498	25	the	the	DET
taxlaw-2827	498	26	term	term	NOUN
taxlaw-2827	498	27	)	)	PUNCT
taxlaw-2827	498	28	.	.	PUNCT
taxlaw-2827	499	1	99	99	NUM
taxlaw-2827	499	2	see	see	VERB
taxlaw-2827	499	3	generally	generally	ADV
taxlaw-2827	499	4	russel	russel	PROPN
taxlaw-2827	499	5	hardin	hardin	PROPN
taxlaw-2827	499	6	,	,	PUNCT
taxlaw-2827	499	7	street	street	NOUN
taxlaw-2827	499	8	level	level	NOUN
taxlaw-2827	499	9	epistemology	epistemology	NOUN
taxlaw-2827	499	10	and	and	CCONJ
taxlaw-2827	499	11	democratic	democratic	ADJ
taxlaw-2827	499	12	participation	participation	NOUN
taxlaw-2827	499	13	in	in	ADP
taxlaw-2827	499	14	debating	debate	VERB
taxlaw-2827	499	15	deliberative	deliberative	ADJ
taxlaw-2827	499	16	democracy	democracy	NOUN
taxlaw-2827	499	17	163	163	NUM
taxlaw-2827	499	18	(	(	PUNCT
taxlaw-2827	499	19	james	james	PROPN
taxlaw-2827	499	20	s.	s.	PROPN
taxlaw-2827	499	21	fishkin	fishkin	PROPN
taxlaw-2827	499	22	&	&	CCONJ
taxlaw-2827	499	23	peter	peter	PROPN
taxlaw-2827	499	24	laslett	laslett	PROPN
taxlaw-2827	499	25	eds	eds	PROPN
taxlaw-2827	499	26	.	.	PROPN
taxlaw-2827	499	27	,	,	PUNCT
taxlaw-2827	499	28	2003	2003	NUM
taxlaw-2827	499	29	)	)	PUNCT
taxlaw-2827	499	30	(	(	PUNCT
taxlaw-2827	499	31	discussing	discuss	VERB
taxlaw-2827	499	32	the	the	DET
taxlaw-2827	499	33	difficulty	difficulty	NOUN
taxlaw-2827	499	34	of	of	ADP
taxlaw-2827	499	35	encouraging	encourage	VERB
taxlaw-2827	499	36	individuals	individual	NOUN
taxlaw-2827	499	37	in	in	ADP
taxlaw-2827	499	38	a	a	DET
taxlaw-2827	499	39	democracy	democracy	NOUN
taxlaw-2827	499	40	to	to	PART
taxlaw-2827	499	41	invest	invest	VERB
taxlaw-2827	499	42	time	time	NOUN
taxlaw-2827	499	43	and	and	CCONJ
taxlaw-2827	499	44	resources	resource	NOUN
taxlaw-2827	499	45	in	in	ADP
taxlaw-2827	499	46	learning	learn	VERB
taxlaw-2827	499	47	the	the	DET
taxlaw-2827	499	48	information	information	NOUN
taxlaw-2827	499	49	necessary	necessary	ADJ
taxlaw-2827	499	50	to	to	PART
taxlaw-2827	499	51	make	make	VERB
taxlaw-2827	499	52	better	well	ADJ
taxlaw-2827	499	53	judgments	judgment	NOUN
taxlaw-2827	499	54	about	about	ADP
taxlaw-2827	499	55	public	public	ADJ
taxlaw-2827	499	56	policy	policy	NOUN
taxlaw-2827	499	57	matters	matter	NOUN
taxlaw-2827	499	58	)	)	PUNCT
taxlaw-2827	499	59	.	.	PUNCT
taxlaw-2827	500	1	2014	2014	NUM
taxlaw-2827	500	2	]	]	PUNCT
taxlaw-2827	500	3	tax	tax	NOUN
taxlaw-2827	500	4	disclosure	disclosure	NOUN
taxlaw-2827	500	5	and	and	CCONJ
taxlaw-2827	500	6	corporate	corporate	ADJ
taxlaw-2827	500	7	political	political	ADJ
taxlaw-2827	500	8	agency	agency	NOUN
taxlaw-2827	500	9	107	107	NUM
taxlaw-2827	500	10	of	of	ADP
taxlaw-2827	500	11	their	their	PRON
taxlaw-2827	500	12	representatives	representative	NOUN
taxlaw-2827	500	13	—	—	PUNCT
taxlaw-2827	500	14	so	so	SCONJ
taxlaw-2827	500	15	that	that	SCONJ
taxlaw-2827	500	16	those	those	DET
taxlaw-2827	500	17	representatives	representative	NOUN
taxlaw-2827	500	18	would	would	AUX
taxlaw-2827	500	19	better	well	ADV
taxlaw-2827	500	20	advance	advance	VERB
taxlaw-2827	500	21	their	their	PRON
taxlaw-2827	500	22	preferences	preference	NOUN
taxlaw-2827	500	23	—	—	PUNCT
taxlaw-2827	500	24	is	be	AUX
taxlaw-2827	500	25	naïve	naïve	ADJ
taxlaw-2827	500	26	.	.	PUNCT
taxlaw-2827	501	1	in	in	ADP
taxlaw-2827	501	2	this	this	DET
taxlaw-2827	501	3	state	state	NOUN
taxlaw-2827	501	4	of	of	ADP
taxlaw-2827	501	5	affairs	affair	NOUN
taxlaw-2827	501	6	,	,	PUNCT
taxlaw-2827	501	7	there	there	PRON
taxlaw-2827	501	8	is	be	VERB
taxlaw-2827	501	9	a	a	DET
taxlaw-2827	501	10	very	very	ADV
taxlaw-2827	501	11	low	low	ADJ
taxlaw-2827	501	12	likelihood	likelihood	NOUN
taxlaw-2827	501	13	that	that	SCONJ
taxlaw-2827	501	14	individuals	individual	NOUN
taxlaw-2827	501	15	could	could	AUX
taxlaw-2827	501	16	change	change	VERB
taxlaw-2827	501	17	democratic	democratic	ADJ
taxlaw-2827	501	18	decision	decision	NOUN
taxlaw-2827	501	19	-	-	PUNCT
taxlaw-2827	501	20	making	making	NOUN
taxlaw-2827	501	21	;	;	PUNCT
taxlaw-2827	501	22	apathy	apathy	NOUN
taxlaw-2827	501	23	is	be	AUX
taxlaw-2827	501	24	the	the	DET
taxlaw-2827	501	25	most	most	ADV
taxlaw-2827	501	26	rational	rational	ADJ
taxlaw-2827	501	27	behavior	behavior	NOUN
taxlaw-2827	501	28	.	.	PUNCT
taxlaw-2827	502	1	there	there	PRON
taxlaw-2827	502	2	is	be	VERB
taxlaw-2827	502	3	a	a	DET
taxlaw-2827	502	4	startling	startling	ADJ
taxlaw-2827	502	5	resemblance	resemblance	NOUN
taxlaw-2827	502	6	between	between	ADP
taxlaw-2827	502	7	these	these	DET
taxlaw-2827	502	8	public	public	ADJ
taxlaw-2827	502	9	choice	choice	NOUN
taxlaw-2827	502	10	arguments	argument	NOUN
taxlaw-2827	502	11	with	with	ADP
taxlaw-2827	502	12	respect	respect	NOUN
taxlaw-2827	502	13	to	to	ADP
taxlaw-2827	502	14	voting	voting	NOUN
taxlaw-2827	502	15	and	and	CCONJ
taxlaw-2827	502	16	the	the	DET
taxlaw-2827	502	17	criticism	criticism	NOUN
taxlaw-2827	502	18	against	against	ADP
taxlaw-2827	502	19	the	the	DET
taxlaw-2827	502	20	social	social	ADJ
taxlaw-2827	502	21	disclosure	disclosure	NOUN
taxlaw-2827	502	22	regime	regime	NOUN
taxlaw-2827	502	23	.	.	PUNCT
taxlaw-2827	503	1	according	accord	VERB
taxlaw-2827	503	2	to	to	ADP
taxlaw-2827	503	3	both	both	DET
taxlaw-2827	503	4	arguments	argument	NOUN
taxlaw-2827	503	5	,	,	PUNCT
taxlaw-2827	503	6	the	the	DET
taxlaw-2827	503	7	attempt	attempt	NOUN
taxlaw-2827	503	8	to	to	PART
taxlaw-2827	503	9	provide	provide	VERB
taxlaw-2827	503	10	relevant	relevant	ADJ
taxlaw-2827	503	11	information	information	NOUN
taxlaw-2827	503	12	that	that	PRON
taxlaw-2827	503	13	would	would	AUX
taxlaw-2827	503	14	help	help	VERB
taxlaw-2827	503	15	individuals	individual	NOUN
taxlaw-2827	503	16	in	in	ADP
taxlaw-2827	503	17	making	make	VERB
taxlaw-2827	503	18	informed	informed	ADJ
taxlaw-2827	503	19	decisions	decision	NOUN
taxlaw-2827	503	20	constitutes	constitute	VERB
taxlaw-2827	503	21	a	a	DET
taxlaw-2827	503	22	waste	waste	NOUN
taxlaw-2827	503	23	of	of	ADP
taxlaw-2827	503	24	resources	resource	NOUN
taxlaw-2827	503	25	.	.	PUNCT
taxlaw-2827	504	1	yet	yet	CCONJ
taxlaw-2827	504	2	the	the	DET
taxlaw-2827	504	3	public	public	ADJ
taxlaw-2827	504	4	choice	choice	NOUN
taxlaw-2827	504	5	critique	critique	NOUN
taxlaw-2827	504	6	seems	seem	VERB
taxlaw-2827	504	7	to	to	PART
taxlaw-2827	504	8	offer	offer	VERB
taxlaw-2827	504	9	only	only	ADV
taxlaw-2827	504	10	one	one	NUM
taxlaw-2827	504	11	(	(	PUNCT
taxlaw-2827	504	12	pessimistic	pessimistic	ADJ
taxlaw-2827	504	13	)	)	PUNCT
taxlaw-2827	504	14	dimension	dimension	NOUN
taxlaw-2827	504	15	of	of	ADP
taxlaw-2827	504	16	a	a	DET
taxlaw-2827	504	17	much	much	ADV
taxlaw-2827	504	18	more	more	ADV
taxlaw-2827	504	19	complicated	complicated	ADJ
taxlaw-2827	504	20	process	process	NOUN
taxlaw-2827	504	21	.	.	PUNCT
taxlaw-2827	505	1	for	for	ADP
taxlaw-2827	505	2	example	example	NOUN
taxlaw-2827	505	3	,	,	PUNCT
taxlaw-2827	505	4	according	accord	VERB
taxlaw-2827	505	5	to	to	ADP
taxlaw-2827	505	6	public	public	ADJ
taxlaw-2827	505	7	choice	choice	NOUN
taxlaw-2827	505	8	theory	theory	NOUN
taxlaw-2827	505	9	,	,	PUNCT
taxlaw-2827	505	10	voting	voting	NOUN
taxlaw-2827	505	11	is	be	AUX
taxlaw-2827	505	12	an	an	DET
taxlaw-2827	505	13	irrational	irrational	ADJ
taxlaw-2827	505	14	behavior	behavior	NOUN
taxlaw-2827	505	15	because	because	SCONJ
taxlaw-2827	505	16	the	the	DET
taxlaw-2827	505	17	ability	ability	NOUN
taxlaw-2827	505	18	of	of	ADP
taxlaw-2827	505	19	one	one	NUM
taxlaw-2827	505	20	voice	voice	NOUN
taxlaw-2827	505	21	to	to	PART
taxlaw-2827	505	22	influence	influence	VERB
taxlaw-2827	505	23	the	the	DET
taxlaw-2827	505	24	result	result	NOUN
taxlaw-2827	505	25	of	of	ADP
taxlaw-2827	505	26	large	large	ADJ
taxlaw-2827	505	27	elections	election	NOUN
taxlaw-2827	505	28	is	be	AUX
taxlaw-2827	505	29	negligible	negligible	ADJ
taxlaw-2827	505	30	.	.	PUNCT
taxlaw-2827	506	1	despite	despite	SCONJ
taxlaw-2827	506	2	this	this	DET
taxlaw-2827	506	3	apparent	apparent	ADJ
taxlaw-2827	506	4	irrationality	irrationality	NOUN
taxlaw-2827	506	5	,	,	PUNCT
taxlaw-2827	506	6	a	a	DET
taxlaw-2827	506	7	significant	significant	ADJ
taxlaw-2827	506	8	number	number	NOUN
taxlaw-2827	506	9	of	of	ADP
taxlaw-2827	506	10	people	people	NOUN
taxlaw-2827	506	11	exercise	exercise	VERB
taxlaw-2827	506	12	their	their	PRON
taxlaw-2827	506	13	voting	voting	NOUN
taxlaw-2827	506	14	rights	right	NOUN
taxlaw-2827	506	15	in	in	ADP
taxlaw-2827	506	16	national	national	ADJ
taxlaw-2827	506	17	elections	election	NOUN
taxlaw-2827	506	18	.	.	PUNCT
taxlaw-2827	507	1	in	in	ADP
taxlaw-2827	507	2	the	the	DET
taxlaw-2827	507	3	context	context	NOUN
taxlaw-2827	507	4	of	of	ADP
taxlaw-2827	507	5	disclosure	disclosure	NOUN
taxlaw-2827	507	6	,	,	PUNCT
taxlaw-2827	507	7	public	public	ADJ
taxlaw-2827	507	8	choice	choice	NOUN
taxlaw-2827	507	9	would	would	AUX
taxlaw-2827	507	10	stress	stress	VERB
taxlaw-2827	507	11	the	the	DET
taxlaw-2827	507	12	uselessness	uselessness	NOUN
taxlaw-2827	507	13	of	of	ADP
taxlaw-2827	507	14	almost	almost	ADV
taxlaw-2827	507	15	all	all	PRON
taxlaw-2827	507	16	disclosure	disclosure	NOUN
taxlaw-2827	507	17	mechanisms	mechanism	NOUN
taxlaw-2827	507	18	.	.	PUNCT
taxlaw-2827	508	1	nevertheless	nevertheless	ADV
taxlaw-2827	508	2	,	,	PUNCT
taxlaw-2827	508	3	basically	basically	ADV
taxlaw-2827	508	4	all	all	DET
taxlaw-2827	508	5	democratic	democratic	ADJ
taxlaw-2827	508	6	regimes	regime	NOUN
taxlaw-2827	508	7	try	try	VERB
taxlaw-2827	508	8	to	to	PART
taxlaw-2827	508	9	promote	promote	VERB
taxlaw-2827	508	10	transparency	transparency	NOUN
taxlaw-2827	508	11	of	of	ADP
taxlaw-2827	508	12	government	government	NOUN
taxlaw-2827	508	13	decision	decision	NOUN
taxlaw-2827	508	14	-	-	PUNCT
taxlaw-2827	508	15	making	making	NOUN
taxlaw-2827	508	16	and	and	CCONJ
taxlaw-2827	508	17	decision	decision	NOUN
taxlaw-2827	508	18	-	-	PUNCT
taxlaw-2827	508	19	makers	maker	NOUN
taxlaw-2827	508	20	.	.	PUNCT
taxlaw-2827	509	1	despite	despite	SCONJ
taxlaw-2827	509	2	their	their	PRON
taxlaw-2827	509	3	skepticism	skepticism	NOUN
taxlaw-2827	509	4	about	about	ADP
taxlaw-2827	509	5	the	the	DET
taxlaw-2827	509	6	impact	impact	NOUN
taxlaw-2827	509	7	of	of	ADP
taxlaw-2827	509	8	each	each	DET
taxlaw-2827	509	9	and	and	CCONJ
taxlaw-2827	509	10	every	every	PRON
taxlaw-2827	509	11	disclosure	disclosure	NOUN
taxlaw-2827	509	12	initiative	initiative	NOUN
taxlaw-2827	509	13	,	,	PUNCT
taxlaw-2827	509	14	every	every	DET
taxlaw-2827	509	15	public	public	ADJ
taxlaw-2827	509	16	choice	choice	NOUN
taxlaw-2827	509	17	theorist	theorist	NOUN
taxlaw-2827	509	18	would	would	AUX
taxlaw-2827	509	19	most	most	ADV
taxlaw-2827	509	20	likely	likely	ADJ
taxlaw-2827	509	21	(	(	PUNCT
taxlaw-2827	509	22	everything	everything	PRON
taxlaw-2827	509	23	else	else	ADV
taxlaw-2827	509	24	being	be	AUX
taxlaw-2827	509	25	equal	equal	ADJ
taxlaw-2827	509	26	)	)	PUNCT
taxlaw-2827	509	27	prefer	prefer	VERB
taxlaw-2827	509	28	to	to	PART
taxlaw-2827	509	29	live	live	VERB
taxlaw-2827	509	30	in	in	ADP
taxlaw-2827	509	31	a	a	DET
taxlaw-2827	509	32	country	country	NOUN
taxlaw-2827	509	33	with	with	ADP
taxlaw-2827	509	34	more	more	ADV
taxlaw-2827	509	35	governmental	governmental	ADJ
taxlaw-2827	509	36	transparency	transparency	NOUN
taxlaw-2827	509	37	(	(	PUNCT
taxlaw-2827	509	38	e.g.	e.g.	ADV
taxlaw-2827	509	39	,	,	PUNCT
taxlaw-2827	509	40	finland	finland	PROPN
taxlaw-2827	509	41	)	)	PUNCT
taxlaw-2827	509	42	rather	rather	ADV
taxlaw-2827	509	43	than	than	ADP
taxlaw-2827	509	44	less	less	ADJ
taxlaw-2827	509	45	(	(	PUNCT
taxlaw-2827	509	46	e.g.	e.g.	ADJ
taxlaw-2827	509	47	,	,	PUNCT
taxlaw-2827	509	48	russia	russia	PROPN
taxlaw-2827	509	49	)	)	PUNCT
taxlaw-2827	509	50	.	.	PUNCT
taxlaw-2827	510	1	even	even	ADV
taxlaw-2827	510	2	though	though	SCONJ
taxlaw-2827	510	3	it	it	PRON
taxlaw-2827	510	4	is	be	AUX
taxlaw-2827	510	5	difficult	difficult	ADJ
taxlaw-2827	510	6	to	to	PART
taxlaw-2827	510	7	determine	determine	VERB
taxlaw-2827	510	8	the	the	DET
taxlaw-2827	510	9	utility	utility	NOUN
taxlaw-2827	510	10	of	of	ADP
taxlaw-2827	510	11	each	each	DET
taxlaw-2827	510	12	part	part	NOUN
taxlaw-2827	510	13	of	of	ADP
taxlaw-2827	510	14	the	the	DET
taxlaw-2827	510	15	public	public	ADJ
taxlaw-2827	510	16	disclosure	disclosure	NOUN
taxlaw-2827	510	17	regime	regime	NOUN
taxlaw-2827	510	18	,	,	PUNCT
taxlaw-2827	510	19	the	the	DET
taxlaw-2827	510	20	whole	whole	NOUN
taxlaw-2827	510	21	may	may	AUX
taxlaw-2827	510	22	be	be	AUX
taxlaw-2827	510	23	greater	great	ADJ
taxlaw-2827	510	24	than	than	ADP
taxlaw-2827	510	25	the	the	DET
taxlaw-2827	510	26	sum	sum	NOUN
taxlaw-2827	510	27	of	of	ADP
taxlaw-2827	510	28	its	its	PRON
taxlaw-2827	510	29	parts	part	NOUN
taxlaw-2827	510	30	.	.	PUNCT
taxlaw-2827	511	1	people	people	NOUN
taxlaw-2827	511	2	take	take	VERB
taxlaw-2827	511	3	the	the	DET
taxlaw-2827	511	4	importance	importance	NOUN
taxlaw-2827	511	5	of	of	ADP
taxlaw-2827	511	6	disclosure	disclosure	NOUN
taxlaw-2827	511	7	for	for	SCONJ
taxlaw-2827	511	8	granted	grant	VERB
taxlaw-2827	511	9	as	as	ADP
taxlaw-2827	511	10	part	part	NOUN
taxlaw-2827	511	11	of	of	ADP
taxlaw-2827	511	12	a	a	DET
taxlaw-2827	511	13	broader	broad	ADJ
taxlaw-2827	511	14	commitment	commitment	NOUN
taxlaw-2827	511	15	to	to	ADP
taxlaw-2827	511	16	a	a	DET
taxlaw-2827	511	17	free	free	ADJ
taxlaw-2827	511	18	democratic	democratic	ADJ
taxlaw-2827	511	19	process	process	NOUN
taxlaw-2827	511	20	.	.	PUNCT
taxlaw-2827	512	1	this	this	PRON
taxlaw-2827	512	2	is	be	AUX
taxlaw-2827	512	3	not	not	PART
taxlaw-2827	512	4	coincidental	coincidental	ADJ
taxlaw-2827	512	5	;	;	PUNCT
taxlaw-2827	512	6	the	the	DET
taxlaw-2827	512	7	core	core	NOUN
taxlaw-2827	512	8	of	of	ADP
taxlaw-2827	512	9	the	the	DET
taxlaw-2827	512	10	democratic	democratic	ADJ
taxlaw-2827	512	11	process	process	NOUN
taxlaw-2827	512	12	is	be	AUX
taxlaw-2827	512	13	premised	premise	VERB
taxlaw-2827	512	14	upon	upon	SCONJ
taxlaw-2827	512	15	individuals	individual	NOUN
taxlaw-2827	512	16	’	'	PUNCT
taxlaw-2827	512	17	ability	ability	NOUN
taxlaw-2827	512	18	to	to	PART
taxlaw-2827	512	19	use	use	VERB
taxlaw-2827	512	20	their	their	PRON
taxlaw-2827	512	21	informed	informed	ADJ
taxlaw-2827	512	22	judgments	judgment	NOUN
taxlaw-2827	512	23	to	to	PART
taxlaw-2827	512	24	monitor	monitor	VERB
taxlaw-2827	512	25	and	and	CCONJ
taxlaw-2827	512	26	take	take	VERB
taxlaw-2827	512	27	responsibility	responsibility	NOUN
taxlaw-2827	512	28	over	over	ADP
taxlaw-2827	512	29	the	the	DET
taxlaw-2827	512	30	actions	action	NOUN
taxlaw-2827	512	31	of	of	ADP
taxlaw-2827	512	32	elected	elect	VERB
taxlaw-2827	512	33	representatives	representative	NOUN
taxlaw-2827	512	34	.	.	PUNCT
taxlaw-2827	513	1	just	just	ADV
taxlaw-2827	513	2	as	as	SCONJ
taxlaw-2827	513	3	in	in	ADP
taxlaw-2827	513	4	the	the	DET
taxlaw-2827	513	5	case	case	NOUN
taxlaw-2827	513	6	of	of	ADP
taxlaw-2827	513	7	public	public	ADJ
taxlaw-2827	513	8	sector	sector	NOUN
taxlaw-2827	513	9	disclosure	disclosure	NOUN
taxlaw-2827	513	10	,	,	PUNCT
taxlaw-2827	513	11	disclosure	disclosure	NOUN
taxlaw-2827	513	12	of	of	ADP
taxlaw-2827	513	13	information	information	NOUN
taxlaw-2827	513	14	concerning	concern	VERB
taxlaw-2827	513	15	the	the	DET
taxlaw-2827	513	16	non	non	ADJ
taxlaw-2827	513	17	-	-	ADJ
taxlaw-2827	513	18	financial	financial	ADJ
taxlaw-2827	513	19	social	social	ADJ
taxlaw-2827	513	20	and	and	CCONJ
taxlaw-2827	513	21	environmental	environmental	ADJ
taxlaw-2827	513	22	aspects	aspect	NOUN
taxlaw-2827	513	23	of	of	ADP
taxlaw-2827	513	24	corporate	corporate	ADJ
taxlaw-2827	513	25	activity	activity	NOUN
taxlaw-2827	513	26	may	may	AUX
taxlaw-2827	513	27	be	be	AUX
taxlaw-2827	513	28	justified	justify	VERB
taxlaw-2827	513	29	out	out	ADP
taxlaw-2827	513	30	of	of	ADP
taxlaw-2827	513	31	a	a	DET
taxlaw-2827	513	32	broad	broad	ADJ
taxlaw-2827	513	33	political	political	ADJ
taxlaw-2827	513	34	commitment	commitment	NOUN
taxlaw-2827	513	35	to	to	ADP
taxlaw-2827	513	36	transparency	transparency	NOUN
taxlaw-2827	513	37	.	.	PUNCT
taxlaw-2827	514	1	policymakers	policymaker	NOUN
taxlaw-2827	514	2	should	should	AUX
taxlaw-2827	514	3	require	require	VERB
taxlaw-2827	514	4	corporations	corporation	NOUN
taxlaw-2827	514	5	to	to	PART
taxlaw-2827	514	6	provide	provide	VERB
taxlaw-2827	514	7	information	information	NOUN
taxlaw-2827	514	8	about	about	ADP
taxlaw-2827	514	9	the	the	DET
taxlaw-2827	514	10	political	political	ADJ
taxlaw-2827	514	11	impact	impact	NOUN
taxlaw-2827	514	12	of	of	ADP
taxlaw-2827	514	13	their	their	PRON
taxlaw-2827	514	14	business	business	NOUN
taxlaw-2827	514	15	activities	activity	NOUN
taxlaw-2827	514	16	because	because	SCONJ
taxlaw-2827	514	17	transparency	transparency	NOUN
taxlaw-2827	514	18	promotes	promote	VERB
taxlaw-2827	514	19	proper	proper	ADJ
taxlaw-2827	514	20	use	use	NOUN
taxlaw-2827	514	21	of	of	ADP
taxlaw-2827	514	22	political	political	ADJ
taxlaw-2827	514	23	power	power	NOUN
taxlaw-2827	514	24	.	.	PUNCT
taxlaw-2827	515	1	corporate	corporate	ADJ
taxlaw-2827	515	2	managers	manager	NOUN
taxlaw-2827	515	3	are	be	AUX
taxlaw-2827	515	4	agents	agent	NOUN
taxlaw-2827	515	5	of	of	ADP
taxlaw-2827	515	6	their	their	PRON
taxlaw-2827	515	7	shareholders	shareholder	NOUN
taxlaw-2827	515	8	in	in	ADP
taxlaw-2827	515	9	a	a	DET
taxlaw-2827	515	10	way	way	NOUN
taxlaw-2827	515	11	that	that	PRON
taxlaw-2827	515	12	resembles	resemble	VERB
taxlaw-2827	515	13	how	how	SCONJ
taxlaw-2827	515	14	elected	elect	VERB
taxlaw-2827	515	15	politicians	politician	NOUN
taxlaw-2827	515	16	are	be	AUX
taxlaw-2827	515	17	agents	agent	NOUN
taxlaw-2827	515	18	of	of	ADP
taxlaw-2827	515	19	voters	voter	NOUN
taxlaw-2827	515	20	in	in	ADP
taxlaw-2827	515	21	a	a	DET
taxlaw-2827	515	22	representative	representative	ADJ
taxlaw-2827	515	23	democracy	democracy	NOUN
taxlaw-2827	515	24	.	.	PUNCT
taxlaw-2827	516	1	this	this	DET
taxlaw-2827	516	2	resemblance	resemblance	NOUN
taxlaw-2827	516	3	results	result	NOUN
taxlaw-2827	516	4	from	from	ADP
taxlaw-2827	516	5	the	the	DET
taxlaw-2827	516	6	growing	grow	VERB
taxlaw-2827	516	7	importance	importance	NOUN
taxlaw-2827	516	8	of	of	ADP
taxlaw-2827	516	9	corporations	corporation	NOUN
taxlaw-2827	516	10	in	in	ADP
taxlaw-2827	516	11	impacting	impact	VERB
taxlaw-2827	516	12	issues	issue	NOUN
taxlaw-2827	516	13	of	of	ADP
taxlaw-2827	516	14	public	public	ADJ
taxlaw-2827	516	15	policy	policy	NOUN
taxlaw-2827	516	16	in	in	ADP
taxlaw-2827	516	17	the	the	DET
taxlaw-2827	516	18	integrated	integrate	VERB
taxlaw-2827	516	19	global	global	ADJ
taxlaw-2827	516	20	economy	economy	NOUN
taxlaw-2827	516	21	.	.	PUNCT
taxlaw-2827	517	1	policymakers	policymaker	NOUN
taxlaw-2827	517	2	therefore	therefore	ADV
taxlaw-2827	517	3	have	have	VERB
taxlaw-2827	517	4	justification	justification	NOUN
taxlaw-2827	517	5	to	to	PART
taxlaw-2827	517	6	impose	impose	VERB
taxlaw-2827	517	7	high	high	ADJ
taxlaw-2827	517	8	transparency	transparency	NOUN
taxlaw-2827	517	9	requirements	requirement	NOUN
taxlaw-2827	517	10	on	on	ADP
taxlaw-2827	517	11	corporate	corporate	ADJ
taxlaw-2827	517	12	agents	agent	NOUN
taxlaw-2827	517	13	even	even	ADV
taxlaw-2827	517	14	if	if	SCONJ
taxlaw-2827	517	15	it	it	PRON
taxlaw-2827	517	16	is	be	AUX
taxlaw-2827	517	17	hard	hard	ADJ
taxlaw-2827	517	18	to	to	PART
taxlaw-2827	517	19	determine	determine	VERB
taxlaw-2827	517	20	the	the	DET
taxlaw-2827	517	21	precise	precise	ADJ
taxlaw-2827	517	22	costs	cost	NOUN
taxlaw-2827	517	23	and	and	CCONJ
taxlaw-2827	517	24	benefits	benefit	NOUN
taxlaw-2827	517	25	of	of	ADP
taxlaw-2827	517	26	every	every	DET
taxlaw-2827	517	27	component	component	NOUN
taxlaw-2827	517	28	of	of	ADP
taxlaw-2827	517	29	the	the	DET
taxlaw-2827	517	30	disclosure	disclosure	NOUN
taxlaw-2827	517	31	policy	policy	NOUN
taxlaw-2827	517	32	.	.	PUNCT
taxlaw-2827	518	1	an	an	DET
taxlaw-2827	518	2	additional	additional	ADJ
taxlaw-2827	518	3	point	point	NOUN
taxlaw-2827	518	4	should	should	AUX
taxlaw-2827	518	5	be	be	AUX
taxlaw-2827	518	6	made	make	VERB
taxlaw-2827	518	7	with	with	ADP
taxlaw-2827	518	8	respect	respect	NOUN
taxlaw-2827	518	9	to	to	ADP
taxlaw-2827	518	10	the	the	DET
taxlaw-2827	518	11	quality	quality	NOUN
taxlaw-2827	518	12	of	of	ADP
taxlaw-2827	518	13	the	the	DET
taxlaw-2827	518	14	information	information	NOUN
taxlaw-2827	518	15	disclosed	disclose	VERB
taxlaw-2827	518	16	.	.	PUNCT
taxlaw-2827	519	1	in	in	ADP
taxlaw-2827	519	2	financial	financial	ADJ
taxlaw-2827	519	3	markets	market	NOUN
taxlaw-2827	519	4	,	,	PUNCT
taxlaw-2827	519	5	policymakers	policymaker	NOUN
taxlaw-2827	519	6	can	can	AUX
taxlaw-2827	519	7	assume	assume	VERB
taxlaw-2827	519	8	that	that	SCONJ
taxlaw-2827	519	9	simply	simply	ADV
taxlaw-2827	519	10	providing	provide	VERB
taxlaw-2827	519	11	the	the	DET
taxlaw-2827	519	12	information	information	NOUN
taxlaw-2827	519	13	is	be	AUX
taxlaw-2827	519	14	sufficient	sufficient	ADJ
taxlaw-2827	519	15	because	because	SCONJ
taxlaw-2827	519	16	there	there	PRON
taxlaw-2827	519	17	is	be	VERB
taxlaw-2827	519	18	efficiency	efficiency	NOUN
taxlaw-2827	519	19	even	even	ADV
taxlaw-2827	519	20	if	if	SCONJ
taxlaw-2827	519	21	the	the	DET
taxlaw-2827	519	22	information	information	NOUN
taxlaw-2827	519	23	is	be	AUX
taxlaw-2827	519	24	understood	understand	VERB
taxlaw-2827	519	25	only	only	ADV
taxlaw-2827	519	26	by	by	ADP
taxlaw-2827	519	27	a	a	DET
taxlaw-2827	519	28	limited	limited	ADJ
taxlaw-2827	519	29	number	number	NOUN
taxlaw-2827	519	30	of	of	ADP
taxlaw-2827	519	31	professionals	professional	NOUN
taxlaw-2827	519	32	.	.	PUNCT
taxlaw-2827	520	1	this	this	PRON
taxlaw-2827	520	2	,	,	PUNCT
taxlaw-2827	520	3	arguably	arguably	ADV
taxlaw-2827	520	4	,	,	PUNCT
taxlaw-2827	520	5	is	be	AUX
taxlaw-2827	520	6	not	not	PART
taxlaw-2827	520	7	the	the	DET
taxlaw-2827	520	8	case	case	NOUN
taxlaw-2827	520	9	in	in	ADP
taxlaw-2827	520	10	the	the	DET
taxlaw-2827	520	11	context	context	NOUN
taxlaw-2827	520	12	of	of	ADP
taxlaw-2827	520	13	non	non	ADJ
taxlaw-2827	520	14	-	-	ADJ
taxlaw-2827	520	15	financial	financial	ADJ
taxlaw-2827	520	16	disclosure	disclosure	NOUN
taxlaw-2827	520	17	,	,	PUNCT
taxlaw-2827	520	18	where	where	SCONJ
taxlaw-2827	520	19	the	the	DET
taxlaw-2827	520	20	range	range	NOUN
taxlaw-2827	520	21	of	of	ADP
taxlaw-2827	520	22	sophistication	sophistication	NOUN
taxlaw-2827	520	23	of	of	ADP
taxlaw-2827	520	24	parties	party	NOUN
taxlaw-2827	520	25	is	be	AUX
taxlaw-2827	520	26	much	much	ADV
taxlaw-2827	520	27	wider	wide	ADJ
taxlaw-2827	520	28	.	.	PUNCT
taxlaw-2827	521	1	to	to	PART
taxlaw-2827	521	2	achieve	achieve	VERB
taxlaw-2827	521	3	disclosure	disclosure	NOUN
taxlaw-2827	521	4	that	that	PRON
taxlaw-2827	521	5	can	can	AUX
taxlaw-2827	521	6	expose	expose	VERB
taxlaw-2827	521	7	the	the	DET
taxlaw-2827	521	8	political	political	ADJ
taxlaw-2827	521	9	impact	impact	NOUN
taxlaw-2827	521	10	of	of	ADP
taxlaw-2827	521	11	corporations	corporation	NOUN
taxlaw-2827	521	12	to	to	ADP
taxlaw-2827	521	13	outsider	outsider	NOUN
taxlaw-2827	521	14	scrutiny	scrutiny	NOUN
taxlaw-2827	521	15	,	,	PUNCT
taxlaw-2827	521	16	the	the	DET
taxlaw-2827	521	17	information	information	NOUN
taxlaw-2827	521	18	should	should	AUX
taxlaw-2827	521	19	be	be	AUX
taxlaw-2827	521	20	transparent	transparent	ADJ
taxlaw-2827	521	21	,	,	PUNCT
taxlaw-2827	521	22	and	and	CCONJ
taxlaw-2827	521	23	not	not	PART
taxlaw-2827	521	24	just	just	ADV
taxlaw-2827	521	25	technically	technically	ADV
taxlaw-2827	521	26	available	available	ADJ
taxlaw-2827	521	27	.	.	PUNCT
taxlaw-2827	522	1	100	100	NUM
taxlaw-2827	522	2	it	it	PRON
taxlaw-2827	522	3	must	must	AUX
taxlaw-2827	522	4	be	be	AUX
taxlaw-2827	522	5	presented	present	VERB
taxlaw-2827	522	6	in	in	ADP
taxlaw-2827	522	7	a	a	DET
taxlaw-2827	522	8	way	way	NOUN
taxlaw-2827	522	9	that	that	PRON
taxlaw-2827	522	10	is	be	AUX
taxlaw-2827	522	11	more	more	ADJ
taxlaw-2827	522	12	than	than	ADP
taxlaw-2827	522	13	just	just	ADV
taxlaw-2827	522	14	accurate	accurate	ADJ
taxlaw-2827	522	15	—	—	PUNCT
taxlaw-2827	522	16	disclosure	disclosure	NOUN
taxlaw-2827	522	17	must	must	AUX
taxlaw-2827	522	18	operate	operate	VERB
taxlaw-2827	522	19	under	under	ADP
taxlaw-2827	522	20	guidelines	guideline	NOUN
taxlaw-2827	522	21	that	that	PRON
taxlaw-2827	522	22	require	require	VERB
taxlaw-2827	522	23	auditors	auditor	NOUN
taxlaw-2827	522	24	to	to	PART
taxlaw-2827	522	25	illustrate	illustrate	VERB
taxlaw-2827	522	26	the	the	DET
taxlaw-2827	522	27	saliency	saliency	NOUN
taxlaw-2827	522	28	of	of	ADP
taxlaw-2827	522	29	the	the	DET
taxlaw-2827	522	30	provided	provide	VERB
taxlaw-2827	522	31	100	100	NUM
taxlaw-2827	522	32	see	see	NOUN
taxlaw-2827	522	33	bebchuk	bebchuk	NOUN
taxlaw-2827	522	34	&	&	CCONJ
taxlaw-2827	522	35	fried	fried	PROPN
taxlaw-2827	522	36	,	,	PUNCT
taxlaw-2827	522	37	supra	supra	PROPN
taxlaw-2827	522	38	note	note	NOUN
taxlaw-2827	522	39	98	98	NUM
taxlaw-2827	522	40	,	,	PUNCT
taxlaw-2827	522	41	at	at	ADP
taxlaw-2827	522	42	11	11	NUM
taxlaw-2827	522	43	,	,	PUNCT
taxlaw-2827	522	44	64–70	64–70	NUM
taxlaw-2827	522	45	(	(	PUNCT
taxlaw-2827	522	46	2004	2004	NUM
taxlaw-2827	522	47	)	)	PUNCT
taxlaw-2827	522	48	(	(	PUNCT
taxlaw-2827	522	49	making	make	VERB
taxlaw-2827	522	50	a	a	DET
taxlaw-2827	522	51	similar	similar	ADJ
taxlaw-2827	522	52	argument	argument	NOUN
taxlaw-2827	522	53	about	about	ADP
taxlaw-2827	522	54	executive	executive	ADJ
taxlaw-2827	522	55	compensation	compensation	NOUN
taxlaw-2827	522	56	)	)	PUNCT
taxlaw-2827	522	57	.	.	PUNCT
taxlaw-2827	523	1	108	108	NUM
taxlaw-2827	523	2	columbia	columbia	PROPN
taxlaw-2827	523	3	journal	journal	PROPN
taxlaw-2827	523	4	of	of	ADP
taxlaw-2827	523	5	tax	tax	NOUN
taxlaw-2827	523	6	law	law	NOUN
taxlaw-2827	523	7	[	[	X
taxlaw-2827	523	8	vol.6:86	vol.6:86	NOUN
taxlaw-2827	523	9	information	information	NOUN
taxlaw-2827	523	10	.	.	PUNCT
taxlaw-2827	524	1	policymakers	policymaker	NOUN
taxlaw-2827	524	2	face	face	VERB
taxlaw-2827	524	3	a	a	DET
taxlaw-2827	524	4	difficult	difficult	ADJ
taxlaw-2827	524	5	dilemma	dilemma	NOUN
taxlaw-2827	524	6	of	of	ADP
taxlaw-2827	524	7	whether	whether	SCONJ
taxlaw-2827	524	8	to	to	PART
taxlaw-2827	524	9	settle	settle	VERB
taxlaw-2827	524	10	for	for	ADP
taxlaw-2827	524	11	a	a	DET
taxlaw-2827	524	12	relatively	relatively	ADV
taxlaw-2827	524	13	light	light	ADJ
taxlaw-2827	524	14	touch	touch	NOUN
taxlaw-2827	524	15	disclosure	disclosure	NOUN
taxlaw-2827	524	16	regime	regime	NOUN
taxlaw-2827	524	17	,	,	PUNCT
taxlaw-2827	524	18	or	or	CCONJ
taxlaw-2827	524	19	to	to	PART
taxlaw-2827	524	20	try	try	VERB
taxlaw-2827	524	21	a	a	DET
taxlaw-2827	524	22	much	much	ADV
taxlaw-2827	524	23	more	more	ADV
taxlaw-2827	524	24	difficult	difficult	ADJ
taxlaw-2827	524	25	(	(	PUNCT
taxlaw-2827	524	26	and	and	CCONJ
taxlaw-2827	524	27	costly	costly	ADJ
taxlaw-2827	524	28	)	)	PUNCT
taxlaw-2827	524	29	regime	regime	NOUN
taxlaw-2827	524	30	that	that	PRON
taxlaw-2827	524	31	promotes	promote	VERB
taxlaw-2827	524	32	transparency	transparency	NOUN
taxlaw-2827	524	33	.	.	PUNCT
taxlaw-2827	525	1	the	the	DET
taxlaw-2827	525	2	balance	balance	NOUN
taxlaw-2827	525	3	between	between	ADP
taxlaw-2827	525	4	these	these	DET
taxlaw-2827	525	5	two	two	NUM
taxlaw-2827	525	6	approaches	approach	NOUN
taxlaw-2827	525	7	varies	vary	VERB
taxlaw-2827	525	8	from	from	ADP
taxlaw-2827	525	9	one	one	NUM
taxlaw-2827	525	10	field	field	NOUN
taxlaw-2827	525	11	to	to	ADP
taxlaw-2827	525	12	another	another	PRON
taxlaw-2827	525	13	.	.	PUNCT
taxlaw-2827	526	1	part	part	NOUN
taxlaw-2827	526	2	iii	iii	PRON
taxlaw-2827	526	3	provides	provide	VERB
taxlaw-2827	526	4	a	a	DET
taxlaw-2827	526	5	single	single	ADJ
taxlaw-2827	526	6	in	in	ADP
taxlaw-2827	526	7	-	-	PUNCT
taxlaw-2827	526	8	depth	depth	NOUN
taxlaw-2827	526	9	analysis	analysis	NOUN
taxlaw-2827	526	10	of	of	ADP
taxlaw-2827	526	11	what	what	PRON
taxlaw-2827	526	12	i	i	PRON
taxlaw-2827	526	13	consider	consider	VERB
taxlaw-2827	526	14	to	to	PART
taxlaw-2827	526	15	be	be	AUX
taxlaw-2827	526	16	the	the	DET
taxlaw-2827	526	17	most	most	ADV
taxlaw-2827	526	18	straightforward	straightforward	ADJ
taxlaw-2827	526	19	application	application	NOUN
taxlaw-2827	526	20	of	of	ADP
taxlaw-2827	526	21	the	the	DET
taxlaw-2827	526	22	analysis	analysis	NOUN
taxlaw-2827	526	23	:	:	PUNCT
taxlaw-2827	526	24	corporate	corporate	ADJ
taxlaw-2827	526	25	tax	tax	NOUN
taxlaw-2827	526	26	disclosure	disclosure	NOUN
taxlaw-2827	526	27	.	.	PUNCT
taxlaw-2827	527	1	in	in	ADP
taxlaw-2827	527	2	summary	summary	NOUN
taxlaw-2827	527	3	,	,	PUNCT
taxlaw-2827	527	4	the	the	DET
taxlaw-2827	527	5	notion	notion	NOUN
taxlaw-2827	527	6	of	of	ADP
taxlaw-2827	527	7	social	social	ADJ
taxlaw-2827	527	8	and	and	CCONJ
taxlaw-2827	527	9	environmental	environmental	ADJ
taxlaw-2827	527	10	disclosure	disclosure	NOUN
taxlaw-2827	527	11	is	be	AUX
taxlaw-2827	527	12	an	an	DET
taxlaw-2827	527	13	administrable	administrable	ADJ
taxlaw-2827	527	14	policy	policy	NOUN
taxlaw-2827	527	15	alternative	alternative	NOUN
taxlaw-2827	527	16	that	that	PRON
taxlaw-2827	527	17	would	would	AUX
taxlaw-2827	527	18	be	be	AUX
taxlaw-2827	527	19	effective	effective	ADJ
taxlaw-2827	527	20	in	in	ADP
taxlaw-2827	527	21	promoting	promote	VERB
taxlaw-2827	527	22	normatively	normatively	ADV
taxlaw-2827	527	23	legitimate	legitimate	ADJ
taxlaw-2827	527	24	corporate	corporate	ADJ
taxlaw-2827	527	25	agency	agency	NOUN
taxlaw-2827	527	26	.	.	PUNCT
taxlaw-2827	528	1	although	although	SCONJ
taxlaw-2827	528	2	far	far	ADV
taxlaw-2827	528	3	from	from	ADP
taxlaw-2827	528	4	offering	offer	VERB
taxlaw-2827	528	5	any	any	DET
taxlaw-2827	528	6	clear	clear	ADV
taxlaw-2827	528	7	-	-	PUNCT
taxlaw-2827	528	8	cut	cut	VERB
taxlaw-2827	528	9	and	and	CCONJ
taxlaw-2827	528	10	no	no	DET
taxlaw-2827	528	11	-	-	PUNCT
taxlaw-2827	528	12	cost	cost	NOUN
taxlaw-2827	528	13	solution	solution	NOUN
taxlaw-2827	528	14	,	,	PUNCT
taxlaw-2827	528	15	the	the	DET
taxlaw-2827	528	16	proposal	proposal	NOUN
taxlaw-2827	528	17	offers	offer	VERB
taxlaw-2827	528	18	a	a	DET
taxlaw-2827	528	19	solution	solution	NOUN
taxlaw-2827	528	20	that	that	PRON
taxlaw-2827	528	21	conforms	conform	VERB
taxlaw-2827	528	22	to	to	ADP
taxlaw-2827	528	23	notions	notion	NOUN
taxlaw-2827	528	24	of	of	ADP
taxlaw-2827	528	25	democratic	democratic	ADJ
taxlaw-2827	528	26	accountability	accountability	NOUN
taxlaw-2827	528	27	based	base	VERB
taxlaw-2827	528	28	on	on	ADP
taxlaw-2827	528	29	a	a	DET
taxlaw-2827	528	30	process	process	NOUN
taxlaw-2827	528	31	of	of	ADP
taxlaw-2827	528	32	informed	informed	ADJ
taxlaw-2827	528	33	decision	decision	NOUN
taxlaw-2827	528	34	-	-	PUNCT
taxlaw-2827	528	35	making	making	NOUN
taxlaw-2827	528	36	and	and	CCONJ
taxlaw-2827	528	37	,	,	PUNCT
taxlaw-2827	528	38	therefore	therefore	ADV
taxlaw-2827	528	39	,	,	PUNCT
taxlaw-2827	528	40	should	should	AUX
taxlaw-2827	528	41	be	be	AUX
taxlaw-2827	528	42	considered	consider	VERB
taxlaw-2827	528	43	seriously	seriously	ADV
taxlaw-2827	528	44	by	by	ADP
taxlaw-2827	528	45	policymakers	policymaker	NOUN
taxlaw-2827	528	46	.	.	PUNCT
taxlaw-2827	529	1	iv	iv	X
taxlaw-2827	529	2	.	.	PUNCT
taxlaw-2827	530	1	the	the	DET
taxlaw-2827	530	2	case	case	NOUN
taxlaw-2827	530	3	for	for	ADP
taxlaw-2827	530	4	tax	tax	NOUN
taxlaw-2827	530	5	disclosure	disclosure	NOUN
taxlaw-2827	530	6	this	this	DET
taxlaw-2827	530	7	part	part	NOUN
taxlaw-2827	530	8	takes	take	VERB
taxlaw-2827	530	9	the	the	DET
taxlaw-2827	530	10	previous	previous	ADJ
taxlaw-2827	530	11	theoretical	theoretical	ADJ
taxlaw-2827	530	12	analysis	analysis	NOUN
taxlaw-2827	530	13	a	a	DET
taxlaw-2827	530	14	step	step	NOUN
taxlaw-2827	530	15	further	far	ADV
taxlaw-2827	530	16	by	by	ADP
taxlaw-2827	530	17	presenting	present	VERB
taxlaw-2827	530	18	the	the	DET
taxlaw-2827	530	19	case	case	NOUN
taxlaw-2827	530	20	of	of	ADP
taxlaw-2827	530	21	tax	tax	NOUN
taxlaw-2827	530	22	disclosure	disclosure	NOUN
taxlaw-2827	530	23	as	as	ADP
taxlaw-2827	530	24	an	an	DET
taxlaw-2827	530	25	example	example	NOUN
taxlaw-2827	530	26	of	of	ADP
taxlaw-2827	530	27	how	how	SCONJ
taxlaw-2827	530	28	the	the	DET
taxlaw-2827	530	29	deficit	deficit	NOUN
taxlaw-2827	530	30	of	of	ADP
taxlaw-2827	530	31	corporate	corporate	ADJ
taxlaw-2827	530	32	political	political	ADJ
taxlaw-2827	530	33	agency	agency	NOUN
taxlaw-2827	530	34	should	should	AUX
taxlaw-2827	530	35	be	be	AUX
taxlaw-2827	530	36	incrementally	incrementally	ADV
taxlaw-2827	530	37	addressed	address	VERB
taxlaw-2827	530	38	.	.	PUNCT
taxlaw-2827	531	1	the	the	DET
taxlaw-2827	531	2	ambition	ambition	NOUN
taxlaw-2827	531	3	of	of	ADP
taxlaw-2827	531	4	this	this	DET
taxlaw-2827	531	5	article	article	NOUN
taxlaw-2827	531	6	is	be	AUX
taxlaw-2827	531	7	not	not	PART
taxlaw-2827	531	8	to	to	PART
taxlaw-2827	531	9	reduce	reduce	VERB
taxlaw-2827	531	10	corporate	corporate	ADJ
taxlaw-2827	531	11	tax	tax	NOUN
taxlaw-2827	531	12	planning	planning	NOUN
taxlaw-2827	531	13	per	per	X
taxlaw-2827	531	14	se	se	ADV
taxlaw-2827	531	15	,	,	PUNCT
taxlaw-2827	531	16	but	but	CCONJ
taxlaw-2827	531	17	only	only	ADV
taxlaw-2827	531	18	to	to	PART
taxlaw-2827	531	19	ensure	ensure	VERB
taxlaw-2827	531	20	that	that	SCONJ
taxlaw-2827	531	21	corporate	corporate	ADJ
taxlaw-2827	531	22	tax	tax	NOUN
taxlaw-2827	531	23	planning	planning	NOUN
taxlaw-2827	531	24	strategies	strategy	NOUN
taxlaw-2827	531	25	conform	conform	VERB
taxlaw-2827	531	26	with	with	ADP
taxlaw-2827	531	27	shareholders	shareholder	NOUN
taxlaw-2827	531	28	’	'	PUNCT
taxlaw-2827	531	29	(	(	PUNCT
taxlaw-2827	531	30	and	and	CCONJ
taxlaw-2827	531	31	public	public	ADJ
taxlaw-2827	531	32	)	)	PUNCT
taxlaw-2827	531	33	conceptions	conception	NOUN
taxlaw-2827	531	34	of	of	ADP
taxlaw-2827	531	35	what	what	PRON
taxlaw-2827	531	36	comprises	comprise	VERB
taxlaw-2827	531	37	legitimate	legitimate	ADJ
taxlaw-2827	531	38	planning	planning	NOUN
taxlaw-2827	531	39	behavior	behavior	NOUN
taxlaw-2827	531	40	.	.	PUNCT
taxlaw-2827	532	1	tax	tax	NOUN
taxlaw-2827	532	2	disclosure	disclosure	NOUN
taxlaw-2827	532	3	operates	operate	VERB
taxlaw-2827	532	4	as	as	ADP
taxlaw-2827	532	5	the	the	DET
taxlaw-2827	532	6	ideal	ideal	ADJ
taxlaw-2827	532	7	case	case	NOUN
taxlaw-2827	532	8	study	study	NOUN
taxlaw-2827	532	9	for	for	ADP
taxlaw-2827	532	10	demonstrating	demonstrate	VERB
taxlaw-2827	532	11	how	how	SCONJ
taxlaw-2827	532	12	the	the	DET
taxlaw-2827	532	13	concept	concept	NOUN
taxlaw-2827	532	14	of	of	ADP
taxlaw-2827	532	15	corporate	corporate	ADJ
taxlaw-2827	532	16	political	political	ADJ
taxlaw-2827	532	17	agency	agency	NOUN
taxlaw-2827	532	18	bears	bear	VERB
taxlaw-2827	532	19	concrete	concrete	ADJ
taxlaw-2827	532	20	results	result	NOUN
taxlaw-2827	532	21	in	in	ADP
taxlaw-2827	532	22	analyzing	analyze	VERB
taxlaw-2827	532	23	csr	csr	NOUN
taxlaw-2827	532	24	issues	issue	NOUN
taxlaw-2827	532	25	and	and	CCONJ
taxlaw-2827	532	26	for	for	ADP
taxlaw-2827	532	27	explaining	explain	VERB
taxlaw-2827	532	28	how	how	SCONJ
taxlaw-2827	532	29	disclosure	disclosure	NOUN
taxlaw-2827	532	30	can	can	AUX
taxlaw-2827	532	31	reduce	reduce	VERB
taxlaw-2827	532	32	the	the	DET
taxlaw-2827	532	33	negative	negative	ADJ
taxlaw-2827	532	34	political	political	ADJ
taxlaw-2827	532	35	externalities	externality	NOUN
taxlaw-2827	532	36	associated	associate	VERB
taxlaw-2827	532	37	with	with	ADP
taxlaw-2827	532	38	rational	rational	ADJ
taxlaw-2827	532	39	ignorance	ignorance	NOUN
taxlaw-2827	532	40	.	.	PUNCT
taxlaw-2827	533	1	by	by	ADP
taxlaw-2827	533	2	demonstrating	demonstrate	VERB
taxlaw-2827	533	3	that	that	SCONJ
taxlaw-2827	533	4	social	social	ADJ
taxlaw-2827	533	5	disclosure	disclosure	NOUN
taxlaw-2827	533	6	would	would	AUX
taxlaw-2827	533	7	be	be	AUX
taxlaw-2827	533	8	possible	possible	ADJ
taxlaw-2827	533	9	even	even	ADV
taxlaw-2827	533	10	with	with	ADP
taxlaw-2827	533	11	respect	respect	NOUN
taxlaw-2827	533	12	to	to	ADP
taxlaw-2827	533	13	such	such	DET
taxlaw-2827	533	14	a	a	DET
taxlaw-2827	533	15	technical	technical	ADJ
taxlaw-2827	533	16	and	and	CCONJ
taxlaw-2827	533	17	difficult	difficult	ADJ
taxlaw-2827	533	18	issue	issue	NOUN
taxlaw-2827	533	19	,	,	PUNCT
taxlaw-2827	533	20	this	this	DET
taxlaw-2827	533	21	article	article	NOUN
taxlaw-2827	533	22	hopes	hope	VERB
taxlaw-2827	533	23	to	to	PART
taxlaw-2827	533	24	establish	establish	VERB
taxlaw-2827	533	25	the	the	DET
taxlaw-2827	533	26	plausibility	plausibility	NOUN
taxlaw-2827	533	27	and	and	CCONJ
taxlaw-2827	533	28	significance	significance	NOUN
taxlaw-2827	533	29	of	of	ADP
taxlaw-2827	533	30	its	its	PRON
taxlaw-2827	533	31	underlying	underlie	VERB
taxlaw-2827	533	32	proposal	proposal	NOUN
taxlaw-2827	533	33	.	.	PUNCT
taxlaw-2827	534	1	to	to	PART
taxlaw-2827	534	2	achieve	achieve	VERB
taxlaw-2827	534	3	this	this	PRON
taxlaw-2827	534	4	,	,	PUNCT
taxlaw-2827	534	5	the	the	DET
taxlaw-2827	534	6	article	article	NOUN
taxlaw-2827	534	7	draws	draw	VERB
taxlaw-2827	534	8	some	some	DET
taxlaw-2827	534	9	broad	broad	ADJ
taxlaw-2827	534	10	-	-	PUNCT
taxlaw-2827	534	11	brush	brush	NOUN
taxlaw-2827	534	12	lines	line	NOUN
taxlaw-2827	534	13	between	between	ADP
taxlaw-2827	534	14	its	its	PRON
taxlaw-2827	534	15	analysis	analysis	NOUN
taxlaw-2827	534	16	and	and	CCONJ
taxlaw-2827	534	17	recent	recent	ADJ
taxlaw-2827	534	18	literature	literature	NOUN
taxlaw-2827	534	19	on	on	ADP
taxlaw-2827	534	20	tax	tax	NOUN
taxlaw-2827	534	21	disclosure	disclosure	NOUN
taxlaw-2827	534	22	.	.	PUNCT
taxlaw-2827	535	1	101	101	NUM
taxlaw-2827	535	2	the	the	DET
taxlaw-2827	535	3	first	first	ADJ
taxlaw-2827	535	4	attribute	attribute	NOUN
taxlaw-2827	535	5	of	of	ADP
taxlaw-2827	535	6	tax	tax	NOUN
taxlaw-2827	535	7	disclosure	disclosure	NOUN
taxlaw-2827	535	8	that	that	PRON
taxlaw-2827	535	9	makes	make	VERB
taxlaw-2827	535	10	it	it	PRON
taxlaw-2827	535	11	an	an	DET
taxlaw-2827	535	12	ideal	ideal	ADJ
taxlaw-2827	535	13	case	case	NOUN
taxlaw-2827	535	14	study	study	NOUN
taxlaw-2827	535	15	is	be	AUX
taxlaw-2827	535	16	its	its	PRON
taxlaw-2827	535	17	negligible	negligible	ADJ
taxlaw-2827	535	18	marginal	marginal	ADJ
taxlaw-2827	535	19	costs	cost	NOUN
taxlaw-2827	535	20	—	—	PUNCT
taxlaw-2827	535	21	corporations	corporation	NOUN
taxlaw-2827	535	22	already	already	ADV
taxlaw-2827	535	23	produce	produce	VERB
taxlaw-2827	535	24	and	and	CCONJ
taxlaw-2827	535	25	deliver	deliver	VERB
taxlaw-2827	535	26	the	the	DET
taxlaw-2827	535	27	relevant	relevant	ADJ
taxlaw-2827	535	28	information	information	NOUN
taxlaw-2827	535	29	to	to	ADP
taxlaw-2827	535	30	tax	tax	NOUN
taxlaw-2827	535	31	authorities	authority	NOUN
taxlaw-2827	535	32	.	.	PUNCT
taxlaw-2827	536	1	the	the	DET
taxlaw-2827	536	2	second	second	ADJ
taxlaw-2827	536	3	is	be	AUX
taxlaw-2827	536	4	its	its	PRON
taxlaw-2827	536	5	political	political	ADJ
taxlaw-2827	536	6	relevance	relevance	NOUN
taxlaw-2827	536	7	as	as	ADP
taxlaw-2827	536	8	an	an	DET
taxlaw-2827	536	9	issue	issue	NOUN
taxlaw-2827	536	10	of	of	ADP
taxlaw-2827	536	11	tax	tax	NOUN
taxlaw-2827	536	12	policy	policy	NOUN
taxlaw-2827	536	13	.	.	PUNCT
taxlaw-2827	537	1	the	the	DET
taxlaw-2827	537	2	third	third	ADJ
taxlaw-2827	537	3	,	,	PUNCT
taxlaw-2827	537	4	and	and	CCONJ
taxlaw-2827	537	5	most	most	ADV
taxlaw-2827	537	6	important	important	ADJ
taxlaw-2827	537	7	,	,	PUNCT
taxlaw-2827	537	8	attribute	attribute	NOUN
taxlaw-2827	537	9	is	be	AUX
taxlaw-2827	537	10	the	the	DET
taxlaw-2827	537	11	seeming	seem	VERB
taxlaw-2827	537	12	gap	gap	NOUN
taxlaw-2827	537	13	between	between	ADP
taxlaw-2827	537	14	shareholders	shareholder	NOUN
taxlaw-2827	537	15	’	'	PUNCT
taxlaw-2827	537	16	positions	position	NOUN
taxlaw-2827	537	17	on	on	ADP
taxlaw-2827	537	18	tax	tax	NOUN
taxlaw-2827	537	19	avoidance	avoidance	NOUN
taxlaw-2827	537	20	and	and	CCONJ
taxlaw-2827	537	21	the	the	DET
taxlaw-2827	537	22	actual	actual	ADJ
taxlaw-2827	537	23	conduct	conduct	NOUN
taxlaw-2827	537	24	of	of	ADP
taxlaw-2827	537	25	corporations	corporation	NOUN
taxlaw-2827	537	26	.	.	PUNCT
taxlaw-2827	538	1	a.	a.	NOUN
taxlaw-2827	538	2	corporate	corporate	ADJ
taxlaw-2827	538	3	tax	tax	NOUN
taxlaw-2827	538	4	planning	planning	NOUN
taxlaw-2827	538	5	:	:	PUNCT
taxlaw-2827	538	6	a	a	DET
taxlaw-2827	538	7	clear	clear	ADJ
taxlaw-2827	538	8	case	case	NOUN
taxlaw-2827	538	9	of	of	ADP
taxlaw-2827	538	10	political	political	ADJ
taxlaw-2827	538	11	agency	agency	NOUN
taxlaw-2827	538	12	deficit	deficit	NOUN
taxlaw-2827	538	13	although	although	SCONJ
taxlaw-2827	538	14	taxation	taxation	NOUN
taxlaw-2827	538	15	,	,	PUNCT
taxlaw-2827	538	16	particularly	particularly	ADV
taxlaw-2827	538	17	corporate	corporate	ADJ
taxlaw-2827	538	18	and	and	CCONJ
taxlaw-2827	538	19	international	international	ADJ
taxlaw-2827	538	20	taxation	taxation	NOUN
taxlaw-2827	538	21	,	,	PUNCT
taxlaw-2827	538	22	is	be	AUX
taxlaw-2827	538	23	viewed	view	VERB
taxlaw-2827	538	24	as	as	ADP
taxlaw-2827	538	25	a	a	DET
taxlaw-2827	538	26	complex	complex	ADJ
taxlaw-2827	538	27	topic	topic	NOUN
taxlaw-2827	538	28	,	,	PUNCT
taxlaw-2827	538	29	it	it	PRON
taxlaw-2827	538	30	is	be	AUX
taxlaw-2827	538	31	not	not	PART
taxlaw-2827	538	32	fundamentally	fundamentally	ADV
taxlaw-2827	538	33	different	different	ADJ
taxlaw-2827	538	34	from	from	ADP
taxlaw-2827	538	35	other	other	ADJ
taxlaw-2827	538	36	csr	csr	NOUN
taxlaw-2827	538	37	issues	issue	NOUN
taxlaw-2827	538	38	involving	involve	VERB
taxlaw-2827	538	39	mnes	mne	NOUN
taxlaw-2827	538	40	’	'	PUNCT
taxlaw-2827	538	41	creative	creative	ADJ
taxlaw-2827	538	42	compliance	compliance	NOUN
taxlaw-2827	538	43	strategies	strategy	NOUN
taxlaw-2827	538	44	.	.	PUNCT
taxlaw-2827	539	1	creative	creative	ADJ
taxlaw-2827	539	2	compliance	compliance	NOUN
taxlaw-2827	539	3	with	with	ADP
taxlaw-2827	539	4	regulatory	regulatory	ADJ
taxlaw-2827	539	5	requirements	requirement	NOUN
taxlaw-2827	539	6	is	be	AUX
taxlaw-2827	539	7	a	a	DET
taxlaw-2827	539	8	byproduct	byproduct	NOUN
taxlaw-2827	539	9	of	of	ADP
taxlaw-2827	539	10	a	a	DET
taxlaw-2827	539	11	number	number	NOUN
taxlaw-2827	539	12	of	of	ADP
taxlaw-2827	539	13	factors	factor	NOUN
taxlaw-2827	539	14	,	,	PUNCT
taxlaw-2827	539	15	including	include	VERB
taxlaw-2827	539	16	ambiguity	ambiguity	NOUN
taxlaw-2827	539	17	about	about	ADP
taxlaw-2827	539	18	legal	legal	ADJ
taxlaw-2827	539	19	norms	norm	NOUN
taxlaw-2827	539	20	,	,	PUNCT
taxlaw-2827	539	21	insufficient	insufficient	ADJ
taxlaw-2827	539	22	funding	funding	NOUN
taxlaw-2827	539	23	of	of	ADP
taxlaw-2827	539	24	state	state	NOUN
taxlaw-2827	539	25	enforcement	enforcement	NOUN
taxlaw-2827	539	26	agencies	agency	NOUN
taxlaw-2827	539	27	,	,	PUNCT
taxlaw-2827	539	28	and	and	CCONJ
taxlaw-2827	539	29	corporate	corporate	ADJ
taxlaw-2827	539	30	access	access	NOUN
taxlaw-2827	539	31	to	to	ADP
taxlaw-2827	539	32	(	(	PUNCT
taxlaw-2827	539	33	typically	typically	ADV
taxlaw-2827	539	34	legal	legal	ADJ
taxlaw-2827	539	35	)	)	PUNCT
taxlaw-2827	539	36	expertise	expertise	NOUN
taxlaw-2827	539	37	specializing	specialize	VERB
taxlaw-2827	539	38	in	in	ADP
taxlaw-2827	539	39	reducing	reduce	VERB
taxlaw-2827	539	40	the	the	DET
taxlaw-2827	539	41	regulatory	regulatory	ADJ
taxlaw-2827	539	42	burden	burden	NOUN
taxlaw-2827	539	43	.	.	PUNCT
taxlaw-2827	540	1	102	102	NUM
taxlaw-2827	540	2	even	even	ADV
taxlaw-2827	540	3	though	though	SCONJ
taxlaw-2827	540	4	it	it	PRON
taxlaw-2827	540	5	is	be	AUX
taxlaw-2827	540	6	similar	similar	ADJ
taxlaw-2827	540	7	to	to	ADP
taxlaw-2827	540	8	other	other	ADJ
taxlaw-2827	540	9	csr	csr	NOUN
taxlaw-2827	540	10	issues	issue	NOUN
taxlaw-2827	540	11	,	,	PUNCT
taxlaw-2827	540	12	corporations	corporation	NOUN
taxlaw-2827	540	13	’	'	PUNCT
taxlaw-2827	540	14	tax	tax	NOUN
taxlaw-2827	540	15	payment	payment	NOUN
taxlaw-2827	540	16	strategies	strategy	NOUN
taxlaw-2827	540	17	have	have	AUX
taxlaw-2827	540	18	attracted	attract	VERB
taxlaw-2827	540	19	relatively	relatively	ADV
taxlaw-2827	540	20	little	little	ADJ
taxlaw-2827	540	21	csr	csr	ADJ
taxlaw-2827	540	22	-	-	ADJ
taxlaw-2827	540	23	oriented	orient	VERB
taxlaw-2827	540	24	research	research	NOUN
taxlaw-2827	540	25	.	.	PUNCT
taxlaw-2827	541	1	103	103	NUM
taxlaw-2827	542	1	the	the	DET
taxlaw-2827	542	2	following	follow	VERB
taxlaw-2827	542	3	analysis	analysis	NOUN
taxlaw-2827	542	4	demonstrates	demonstrate	VERB
taxlaw-2827	542	5	why	why	SCONJ
taxlaw-2827	542	6	101	101	NUM
taxlaw-2827	542	7	see	see	VERB
taxlaw-2827	542	8	infra	infra	NOUN
taxlaw-2827	542	9	part	part	NOUN
taxlaw-2827	542	10	iv.b	iv.b	NOUN
taxlaw-2827	542	11	.	.	PROPN
taxlaw-2827	542	12	102	102	NUM
taxlaw-2827	542	13	ilan	ilan	PROPN
taxlaw-2827	542	14	benshalom	benshalom	PROPN
taxlaw-2827	542	15	,	,	PUNCT
taxlaw-2827	542	16	the	the	DET
taxlaw-2827	542	17	quest	quest	NOUN
taxlaw-2827	542	18	to	to	PART
taxlaw-2827	542	19	tax	tax	VERB
taxlaw-2827	542	20	financial	financial	ADJ
taxlaw-2827	542	21	income	income	NOUN
taxlaw-2827	542	22	in	in	ADP
taxlaw-2827	542	23	a	a	DET
taxlaw-2827	542	24	global	global	ADJ
taxlaw-2827	542	25	economy	economy	NOUN
taxlaw-2827	542	26	:	:	PUNCT
taxlaw-2827	542	27	emerging	emerge	VERB
taxlaw-2827	542	28	to	to	ADP
taxlaw-2827	542	29	an	an	DET
taxlaw-2827	542	30	allocation	allocation	NOUN
taxlaw-2827	542	31	phase	phase	NOUN
taxlaw-2827	542	32	–	–	PUNCT
taxlaw-2827	542	33	taxing	tax	VERB
taxlaw-2827	542	34	global	global	ADJ
taxlaw-2827	542	35	financial	financial	ADJ
taxlaw-2827	542	36	institutions	institution	NOUN
taxlaw-2827	542	37	,	,	PUNCT
taxlaw-2827	542	38	28	28	NUM
taxlaw-2827	542	39	va	va	X
taxlaw-2827	542	40	.	.	PUNCT
taxlaw-2827	542	41	tax	tax	PROPN
taxlaw-2827	542	42	rev	rev	PROPN
taxlaw-2827	542	43	.	.	PROPN
taxlaw-2827	542	44	165	165	NUM
taxlaw-2827	542	45	,	,	PUNCT
taxlaw-2827	542	46	174	174	NUM
taxlaw-2827	542	47	(	(	PUNCT
taxlaw-2827	542	48	2008	2008	NUM
taxlaw-2827	542	49	)	)	PUNCT
taxlaw-2827	542	50	;	;	PUNCT
taxlaw-2827	542	51	doreen	doreen	PROPN
taxlaw-2827	542	52	mcbarnet	mcbarnet	PROPN
taxlaw-2827	542	53	,	,	PUNCT
taxlaw-2827	542	54	corporate	corporate	ADJ
taxlaw-2827	542	55	social	social	ADJ
taxlaw-2827	542	56	responsibility	responsibility	NOUN
taxlaw-2827	542	57	beyond	beyond	ADP
taxlaw-2827	542	58	law	law	NOUN
taxlaw-2827	542	59	,	,	PUNCT
taxlaw-2827	542	60	through	through	ADP
taxlaw-2827	542	61	law	law	NOUN
taxlaw-2827	542	62	,	,	PUNCT
taxlaw-2827	542	63	for	for	ADP
taxlaw-2827	542	64	law	law	NOUN
taxlaw-2827	542	65	:	:	PUNCT
taxlaw-2827	542	66	the	the	DET
taxlaw-2827	542	67	new	new	ADJ
taxlaw-2827	542	68	corporate	corporate	ADJ
taxlaw-2827	542	69	accountability	accountability	NOUN
taxlaw-2827	542	70	,	,	PUNCT
taxlaw-2827	542	71	in	in	ADP
taxlaw-2827	542	72	the	the	DET
taxlaw-2827	542	73	new	new	ADJ
taxlaw-2827	542	74	corporate	corporate	ADJ
taxlaw-2827	542	75	accountability	accountability	NOUN
taxlaw-2827	542	76	:	:	PUNCT
taxlaw-2827	542	77	corporate	corporate	ADJ
taxlaw-2827	542	78	social	social	ADJ
taxlaw-2827	542	79	responsibility	responsibility	NOUN
taxlaw-2827	542	80	and	and	CCONJ
taxlaw-2827	542	81	the	the	DET
taxlaw-2827	542	82	law	law	NOUN
taxlaw-2827	542	83	9	9	NUM
taxlaw-2827	542	84	,	,	PUNCT
taxlaw-2827	542	85	46–48	46–48	NUM
taxlaw-2827	542	86	(	(	PUNCT
taxlaw-2827	542	87	doreen	doreen	PROPN
taxlaw-2827	542	88	mcbarnet	mcbarnet	PROPN
taxlaw-2827	542	89	et	et	PROPN
taxlaw-2827	542	90	al	al	PROPN
taxlaw-2827	542	91	.	.	PUNCT
taxlaw-2827	543	1	eds	eds	PROPN
taxlaw-2827	543	2	.	.	PROPN
taxlaw-2827	543	3	,	,	PUNCT
taxlaw-2827	543	4	2007	2007	NUM
taxlaw-2827	543	5	)	)	PUNCT
taxlaw-2827	543	6	.	.	PUNCT
taxlaw-2827	544	1	103	103	NUM
taxlaw-2827	544	2	john	john	PROPN
taxlaw-2827	544	3	christensen	christensen	PROPN
taxlaw-2827	544	4	&	&	CCONJ
taxlaw-2827	544	5	richard	richard	PROPN
taxlaw-2827	544	6	murphy	murphy	PROPN
taxlaw-2827	544	7	,	,	PUNCT
taxlaw-2827	544	8	the	the	DET
taxlaw-2827	544	9	social	social	ADJ
taxlaw-2827	544	10	irresponsibility	irresponsibility	NOUN
taxlaw-2827	544	11	of	of	ADP
taxlaw-2827	544	12	corporate	corporate	ADJ
taxlaw-2827	544	13	tax	tax	NOUN
taxlaw-2827	544	14	avoidance	avoidance	NOUN
taxlaw-2827	544	15	:	:	PUNCT
taxlaw-2827	544	16	taking	take	VERB
taxlaw-2827	544	17	csr	csr	NOUN
taxlaw-2827	544	18	to	to	ADP
taxlaw-2827	544	19	the	the	DET
taxlaw-2827	544	20	bottom	bottom	ADJ
taxlaw-2827	544	21	line	line	NOUN
taxlaw-2827	544	22	,	,	PUNCT
taxlaw-2827	544	23	47	47	NUM
taxlaw-2827	544	24	dev	dev	PROPN
taxlaw-2827	544	25	.	.	PROPN
taxlaw-2827	545	1	37	37	NUM
taxlaw-2827	545	2	,	,	PUNCT
taxlaw-2827	545	3	37	37	NUM
taxlaw-2827	545	4	(	(	PUNCT
taxlaw-2827	545	5	2004	2004	NUM
taxlaw-2827	545	6	)	)	PUNCT
taxlaw-2827	545	7	;	;	PUNCT
taxlaw-2827	545	8	mihir	mihir	PROPN
taxlaw-2827	545	9	a.	a.	PROPN
taxlaw-2827	545	10	desai	desai	PROPN
taxlaw-2827	545	11	&	&	CCONJ
taxlaw-2827	545	12	dhammika	dhammika	PROPN
taxlaw-2827	545	13	dharmapala	dharmapala	PROPN
taxlaw-2827	545	14	,	,	PUNCT
taxlaw-2827	545	15	csr	csr	NOUN
taxlaw-2827	545	16	and	and	CCONJ
taxlaw-2827	545	17	2014	2014	NUM
taxlaw-2827	545	18	]	]	PUNCT
taxlaw-2827	545	19	tax	tax	NOUN
taxlaw-2827	545	20	disclosure	disclosure	NOUN
taxlaw-2827	545	21	and	and	CCONJ
taxlaw-2827	545	22	corporate	corporate	ADJ
taxlaw-2827	545	23	political	political	ADJ
taxlaw-2827	545	24	agency	agency	NOUN
taxlaw-2827	545	25	109	109	NUM
taxlaw-2827	545	26	mnes	mne	NOUN
taxlaw-2827	545	27	’	'	PUNCT
taxlaw-2827	545	28	tax	tax	NOUN
taxlaw-2827	545	29	planning	planning	NOUN
taxlaw-2827	545	30	strategies	strategy	NOUN
taxlaw-2827	545	31	highlight	highlight	VERB
taxlaw-2827	545	32	the	the	DET
taxlaw-2827	545	33	problems	problem	NOUN
taxlaw-2827	545	34	associated	associate	VERB
taxlaw-2827	545	35	with	with	ADP
taxlaw-2827	545	36	their	their	PRON
taxlaw-2827	545	37	lack	lack	NOUN
taxlaw-2827	545	38	of	of	ADP
taxlaw-2827	545	39	corporate	corporate	ADJ
taxlaw-2827	545	40	political	political	ADJ
taxlaw-2827	545	41	agency	agency	NOUN
taxlaw-2827	545	42	and	and	CCONJ
taxlaw-2827	545	43	explains	explain	VERB
taxlaw-2827	545	44	how	how	SCONJ
taxlaw-2827	545	45	this	this	PRON
taxlaw-2827	545	46	could	could	AUX
taxlaw-2827	545	47	be	be	AUX
taxlaw-2827	545	48	remedied	remedie	VERB
taxlaw-2827	545	49	by	by	ADP
taxlaw-2827	545	50	a	a	DET
taxlaw-2827	545	51	better	well	ADJ
taxlaw-2827	545	52	flow	flow	NOUN
taxlaw-2827	545	53	of	of	ADP
taxlaw-2827	545	54	information	information	NOUN
taxlaw-2827	545	55	.	.	PUNCT
taxlaw-2827	546	1	a	a	DET
taxlaw-2827	546	2	case	case	NOUN
taxlaw-2827	546	3	study	study	NOUN
taxlaw-2827	546	4	of	of	ADP
taxlaw-2827	546	5	mnes	mne	NOUN
taxlaw-2827	546	6	’	'	PUNCT
taxlaw-2827	546	7	tax	tax	NOUN
taxlaw-2827	546	8	avoidance	avoidance	NOUN
taxlaw-2827	546	9	strategies	strategy	NOUN
taxlaw-2827	546	10	is	be	AUX
taxlaw-2827	546	11	interesting	interesting	ADJ
taxlaw-2827	546	12	because	because	SCONJ
taxlaw-2827	546	13	managers	manager	NOUN
taxlaw-2827	546	14	’	’	PART
taxlaw-2827	546	15	ability	ability	NOUN
taxlaw-2827	546	16	to	to	PART
taxlaw-2827	546	17	minimize	minimize	VERB
taxlaw-2827	546	18	corporate	corporate	ADJ
taxlaw-2827	546	19	tax	tax	NOUN
taxlaw-2827	546	20	liabilities	liability	NOUN
taxlaw-2827	546	21	goes	go	VERB
taxlaw-2827	546	22	to	to	ADP
taxlaw-2827	546	23	the	the	DET
taxlaw-2827	546	24	heart	heart	NOUN
taxlaw-2827	546	25	of	of	ADP
taxlaw-2827	546	26	their	their	PRON
taxlaw-2827	546	27	duty	duty	NOUN
taxlaw-2827	546	28	to	to	PART
taxlaw-2827	546	29	maximize	maximize	VERB
taxlaw-2827	546	30	profits	profit	NOUN
taxlaw-2827	546	31	.	.	PUNCT
taxlaw-2827	547	1	traditional	traditional	ADJ
taxlaw-2827	547	2	(	(	PUNCT
taxlaw-2827	547	3	wealth	wealth	NOUN
taxlaw-2827	547	4	maximization	maximization	NOUN
taxlaw-2827	547	5	-	-	PUNCT
taxlaw-2827	547	6	oriented	orient	VERB
taxlaw-2827	547	7	)	)	PUNCT
taxlaw-2827	547	8	corporate	corporate	ADJ
taxlaw-2827	547	9	law	law	NOUN
taxlaw-2827	547	10	analysis	analysis	NOUN
taxlaw-2827	547	11	views	view	VERB
taxlaw-2827	547	12	corporate	corporate	ADJ
taxlaw-2827	547	13	tax	tax	NOUN
taxlaw-2827	547	14	payment	payment	NOUN
taxlaw-2827	547	15	as	as	ADP
taxlaw-2827	547	16	a	a	DET
taxlaw-2827	547	17	transfer	transfer	NOUN
taxlaw-2827	547	18	made	make	VERB
taxlaw-2827	547	19	by	by	ADP
taxlaw-2827	547	20	shareholders	shareholder	NOUN
taxlaw-2827	547	21	,	,	PUNCT
taxlaw-2827	547	22	as	as	ADP
taxlaw-2827	547	23	the	the	DET
taxlaw-2827	547	24	residual	residual	ADJ
taxlaw-2827	547	25	owners	owner	NOUN
taxlaw-2827	547	26	,	,	PUNCT
taxlaw-2827	547	27	to	to	ADP
taxlaw-2827	547	28	the	the	DET
taxlaw-2827	547	29	government	government	NOUN
taxlaw-2827	547	30	.	.	PUNCT
taxlaw-2827	548	1	104	104	NUM
taxlaw-2827	548	2	hence	hence	ADV
taxlaw-2827	548	3	,	,	PUNCT
taxlaw-2827	548	4	because	because	SCONJ
taxlaw-2827	548	5	tax	tax	NOUN
taxlaw-2827	548	6	planning	planning	NOUN
taxlaw-2827	548	7	is	be	AUX
taxlaw-2827	548	8	not	not	PART
taxlaw-2827	548	9	a	a	DET
taxlaw-2827	548	10	prohibited	prohibit	VERB
taxlaw-2827	548	11	criminal	criminal	ADJ
taxlaw-2827	548	12	activity	activity	NOUN
taxlaw-2827	548	13	,	,	PUNCT
taxlaw-2827	548	14	minimization	minimization	NOUN
taxlaw-2827	548	15	of	of	ADP
taxlaw-2827	548	16	corporate	corporate	ADJ
taxlaw-2827	548	17	tax	tax	NOUN
taxlaw-2827	548	18	liabilities	liability	NOUN
taxlaw-2827	548	19	is	be	AUX
taxlaw-2827	548	20	a	a	DET
taxlaw-2827	548	21	permissible	permissible	ADJ
taxlaw-2827	548	22	way	way	NOUN
taxlaw-2827	548	23	to	to	PART
taxlaw-2827	548	24	increase	increase	VERB
taxlaw-2827	548	25	shareholders	shareholder	NOUN
taxlaw-2827	548	26	’	'	PUNCT
taxlaw-2827	548	27	return	return	NOUN
taxlaw-2827	548	28	for	for	ADP
taxlaw-2827	548	29	their	their	PRON
taxlaw-2827	548	30	investments	investment	NOUN
taxlaw-2827	548	31	.	.	PUNCT
taxlaw-2827	549	1	at	at	ADP
taxlaw-2827	549	2	least	least	ADJ
taxlaw-2827	549	3	in	in	ADP
taxlaw-2827	549	4	theory	theory	NOUN
taxlaw-2827	549	5	,	,	PUNCT
taxlaw-2827	549	6	105	105	NUM
taxlaw-2827	549	7	it	it	PRON
taxlaw-2827	549	8	seems	seem	VERB
taxlaw-2827	549	9	as	as	SCONJ
taxlaw-2827	549	10	though	though	SCONJ
taxlaw-2827	549	11	managers	manager	NOUN
taxlaw-2827	549	12	have	have	VERB
taxlaw-2827	549	13	an	an	DET
taxlaw-2827	549	14	obligation	obligation	NOUN
taxlaw-2827	549	15	to	to	PART
taxlaw-2827	549	16	disregard	disregard	VERB
taxlaw-2827	549	17	their	their	PRON
taxlaw-2827	549	18	personal	personal	ADJ
taxlaw-2827	549	19	views	view	NOUN
taxlaw-2827	549	20	about	about	ADP
taxlaw-2827	549	21	tax	tax	NOUN
taxlaw-2827	549	22	avoidance	avoidance	NOUN
taxlaw-2827	549	23	and	and	CCONJ
taxlaw-2827	549	24	minimize	minimize	VERB
taxlaw-2827	549	25	their	their	PRON
taxlaw-2827	549	26	corporation	corporation	NOUN
taxlaw-2827	549	27	’s	’s	PART
taxlaw-2827	549	28	tax	tax	NOUN
taxlaw-2827	549	29	liabilities	liability	NOUN
taxlaw-2827	549	30	via	via	ADP
taxlaw-2827	549	31	any	any	DET
taxlaw-2827	549	32	legal	legal	ADJ
taxlaw-2827	549	33	,	,	PUNCT
taxlaw-2827	549	34	albeit	albeit	SCONJ
taxlaw-2827	549	35	aggressive	aggressive	ADJ
taxlaw-2827	549	36	,	,	PUNCT
taxlaw-2827	549	37	planning	planning	NOUN
taxlaw-2827	549	38	option	option	NOUN
taxlaw-2827	549	39	available	available	ADJ
taxlaw-2827	549	40	.	.	PUNCT
taxlaw-2827	550	1	this	this	DET
taxlaw-2827	550	2	obligation	obligation	NOUN
taxlaw-2827	550	3	may	may	AUX
taxlaw-2827	550	4	strike	strike	VERB
taxlaw-2827	550	5	some	some	PRON
taxlaw-2827	550	6	as	as	ADP
taxlaw-2827	550	7	odd	odd	ADJ
taxlaw-2827	550	8	,	,	PUNCT
taxlaw-2827	550	9	since	since	SCONJ
taxlaw-2827	550	10	many	many	ADJ
taxlaw-2827	550	11	shareholders	shareholder	NOUN
taxlaw-2827	550	12	may	may	AUX
taxlaw-2827	550	13	not	not	PART
taxlaw-2827	550	14	support	support	VERB
taxlaw-2827	550	15	this	this	DET
taxlaw-2827	550	16	standard	standard	NOUN
taxlaw-2827	550	17	of	of	ADP
taxlaw-2827	550	18	behavior	behavior	NOUN
taxlaw-2827	550	19	when	when	SCONJ
taxlaw-2827	550	20	it	it	PRON
taxlaw-2827	550	21	comes	come	VERB
taxlaw-2827	550	22	to	to	ADP
taxlaw-2827	550	23	tax	tax	NOUN
taxlaw-2827	550	24	planning	planning	NOUN
taxlaw-2827	550	25	.	.	PUNCT
taxlaw-2827	551	1	individuals	individual	NOUN
taxlaw-2827	551	2	have	have	VERB
taxlaw-2827	551	3	widely	widely	ADV
taxlaw-2827	551	4	different	different	ADJ
taxlaw-2827	551	5	views	view	NOUN
taxlaw-2827	551	6	about	about	ADP
taxlaw-2827	551	7	tax	tax	NOUN
taxlaw-2827	551	8	avoidance	avoidance	NOUN
taxlaw-2827	551	9	and	and	CCONJ
taxlaw-2827	551	10	tax	tax	NOUN
taxlaw-2827	551	11	planning	planning	NOUN
taxlaw-2827	551	12	.	.	PUNCT
taxlaw-2827	552	1	while	while	SCONJ
taxlaw-2827	552	2	some	some	PRON
taxlaw-2827	552	3	view	view	VERB
taxlaw-2827	552	4	it	it	PRON
taxlaw-2827	552	5	as	as	ADP
taxlaw-2827	552	6	a	a	DET
taxlaw-2827	552	7	legitimate	legitimate	ADJ
taxlaw-2827	552	8	attempt	attempt	NOUN
taxlaw-2827	552	9	to	to	PART
taxlaw-2827	552	10	minimize	minimize	VERB
taxlaw-2827	552	11	tax	tax	NOUN
taxlaw-2827	552	12	liabilities	liability	NOUN
taxlaw-2827	552	13	,	,	PUNCT
taxlaw-2827	552	14	others	other	NOUN
taxlaw-2827	552	15	view	view	VERB
taxlaw-2827	552	16	it	it	PRON
taxlaw-2827	552	17	as	as	ADP
taxlaw-2827	552	18	a	a	DET
taxlaw-2827	552	19	distasteful	distasteful	ADJ
taxlaw-2827	552	20	,	,	PUNCT
taxlaw-2827	552	21	irresponsible	irresponsible	ADJ
taxlaw-2827	552	22	,	,	PUNCT
taxlaw-2827	552	23	and	and	CCONJ
taxlaw-2827	552	24	immoral	immoral	ADJ
taxlaw-2827	552	25	practice	practice	NOUN
taxlaw-2827	552	26	.	.	PUNCT
taxlaw-2827	553	1	some	some	DET
taxlaw-2827	553	2	scholars	scholar	NOUN
taxlaw-2827	553	3	argue	argue	VERB
taxlaw-2827	553	4	that	that	SCONJ
taxlaw-2827	553	5	(	(	PUNCT
taxlaw-2827	553	6	with	with	ADP
taxlaw-2827	553	7	very	very	ADV
taxlaw-2827	553	8	few	few	ADJ
taxlaw-2827	553	9	exceptions	exception	NOUN
taxlaw-2827	553	10	)	)	PUNCT
taxlaw-2827	553	11	all	all	DET
taxlaw-2827	553	12	tax	tax	NOUN
taxlaw-2827	553	13	planning	planning	NOUN
taxlaw-2827	553	14	initiatives	initiative	NOUN
taxlaw-2827	553	15	are	be	AUX
taxlaw-2827	553	16	negative	negative	ADJ
taxlaw-2827	553	17	and	and	CCONJ
taxlaw-2827	553	18	wasteful	wasteful	ADJ
taxlaw-2827	553	19	.	.	PUNCT
taxlaw-2827	554	1	106	106	NUM
taxlaw-2827	554	2	other	other	ADJ
taxlaw-2827	554	3	scholars	scholar	NOUN
taxlaw-2827	554	4	view	view	VERB
taxlaw-2827	554	5	some	some	DET
taxlaw-2827	554	6	corporate	corporate	ADJ
taxlaw-2827	554	7	tax	tax	NOUN
taxlaw-2827	554	8	planning	planning	NOUN
taxlaw-2827	554	9	practices	practice	NOUN
taxlaw-2827	554	10	more	more	ADV
taxlaw-2827	554	11	favorably	favorably	ADV
taxlaw-2827	554	12	.	.	PUNCT
taxlaw-2827	555	1	107	107	NUM
taxlaw-2827	555	2	the	the	DET
taxlaw-2827	555	3	existence	existence	NOUN
taxlaw-2827	555	4	of	of	ADP
taxlaw-2827	555	5	the	the	DET
taxlaw-2827	555	6	large	large	ADJ
taxlaw-2827	555	7	volumes	volume	NOUN
taxlaw-2827	555	8	of	of	ADP
taxlaw-2827	555	9	literature	literature	NOUN
taxlaw-2827	555	10	that	that	PRON
taxlaw-2827	555	11	consider	consider	VERB
taxlaw-2827	555	12	what	what	PRON
taxlaw-2827	555	13	comprises	comprise	VERB
taxlaw-2827	555	14	legitimate	legitimate	ADJ
taxlaw-2827	555	15	tax	tax	NOUN
taxlaw-2827	555	16	avoidance	avoidance	NOUN
taxlaw-2827	555	17	demonstrates	demonstrate	VERB
taxlaw-2827	555	18	the	the	DET
taxlaw-2827	555	19	plurality	plurality	NOUN
taxlaw-2827	555	20	of	of	ADP
taxlaw-2827	555	21	views	view	NOUN
taxlaw-2827	555	22	on	on	ADP
taxlaw-2827	555	23	this	this	DET
taxlaw-2827	555	24	topic	topic	NOUN
taxlaw-2827	555	25	and	and	CCONJ
taxlaw-2827	555	26	the	the	DET
taxlaw-2827	555	27	difficulty	difficulty	NOUN
taxlaw-2827	555	28	that	that	PRON
taxlaw-2827	555	29	academics	academic	NOUN
taxlaw-2827	555	30	,	,	PUNCT
taxlaw-2827	555	31	judges	judge	NOUN
taxlaw-2827	555	32	,	,	PUNCT
taxlaw-2827	555	33	and	and	CCONJ
taxlaw-2827	555	34	lawmakers	lawmaker	NOUN
taxlaw-2827	555	35	have	have	VERB
taxlaw-2827	555	36	in	in	ADP
taxlaw-2827	555	37	agreeing	agree	VERB
taxlaw-2827	555	38	on	on	ADP
taxlaw-2827	555	39	how	how	SCONJ
taxlaw-2827	555	40	to	to	PART
taxlaw-2827	555	41	define	define	VERB
taxlaw-2827	555	42	it	it	PRON
taxlaw-2827	555	43	.	.	PUNCT
taxlaw-2827	556	1	108	108	NUM
taxlaw-2827	556	2	the	the	DET
taxlaw-2827	556	3	relative	relative	ADJ
taxlaw-2827	556	4	neglect	neglect	NOUN
taxlaw-2827	556	5	of	of	ADP
taxlaw-2827	556	6	corporate	corporate	ADJ
taxlaw-2827	556	7	tax	tax	NOUN
taxlaw-2827	556	8	minimization	minimization	NOUN
taxlaw-2827	556	9	strategies	strategy	NOUN
taxlaw-2827	556	10	in	in	ADP
taxlaw-2827	556	11	csr	csr	NOUN
taxlaw-2827	556	12	literature	literature	NOUN
taxlaw-2827	556	13	is	be	AUX
taxlaw-2827	556	14	surprising	surprising	ADJ
taxlaw-2827	556	15	because	because	SCONJ
taxlaw-2827	556	16	tax	tax	NOUN
taxlaw-2827	556	17	payment	payment	NOUN
taxlaw-2827	556	18	(	(	PUNCT
taxlaw-2827	556	19	and	and	CCONJ
taxlaw-2827	556	20	lack	lack	NOUN
taxlaw-2827	556	21	of	of	ADP
taxlaw-2827	556	22	tax	tax	NOUN
taxlaw-2827	556	23	payment	payment	NOUN
taxlaw-2827	556	24	)	)	PUNCT
taxlaw-2827	556	25	has	have	VERB
taxlaw-2827	556	26	unquestionable	unquestionable	ADJ
taxlaw-2827	556	27	welfare	welfare	NOUN
taxlaw-2827	556	28	consequences	consequence	NOUN
taxlaw-2827	556	29	on	on	ADP
taxlaw-2827	556	30	other	other	ADJ
taxlaw-2827	556	31	members	member	NOUN
taxlaw-2827	556	32	of	of	ADP
taxlaw-2827	556	33	society	society	NOUN
taxlaw-2827	556	34	.	.	PUNCT
taxlaw-2827	557	1	corporate	corporate	ADJ
taxlaw-2827	557	2	tax	tax	NOUN
taxlaw-2827	557	3	planning	planning	NOUN
taxlaw-2827	557	4	has	have	VERB
taxlaw-2827	557	5	the	the	DET
taxlaw-2827	557	6	consequence	consequence	NOUN
taxlaw-2827	557	7	of	of	ADP
taxlaw-2827	557	8	the	the	DET
taxlaw-2827	557	9	government	government	NOUN
taxlaw-2827	557	10	being	be	AUX
taxlaw-2827	557	11	paid	pay	VERB
taxlaw-2827	557	12	less	less	ADJ
taxlaw-2827	557	13	money	money	NOUN
taxlaw-2827	557	14	.	.	PUNCT
taxlaw-2827	558	1	109	109	NUM
taxlaw-2827	558	2	this	this	PRON
taxlaw-2827	558	3	generally	generally	ADV
taxlaw-2827	558	4	has	have	VERB
taxlaw-2827	558	5	a	a	DET
taxlaw-2827	558	6	negative	negative	ADJ
taxlaw-2827	558	7	impact	impact	NOUN
taxlaw-2827	558	8	on	on	ADP
taxlaw-2827	558	9	other	other	ADJ
taxlaw-2827	558	10	members	member	NOUN
taxlaw-2827	558	11	of	of	ADP
taxlaw-2827	558	12	society	society	NOUN
taxlaw-2827	558	13	,	,	PUNCT
taxlaw-2827	558	14	requiring	require	VERB
taxlaw-2827	558	15	the	the	DET
taxlaw-2827	558	16	state	state	NOUN
taxlaw-2827	558	17	to	to	PART
taxlaw-2827	558	18	either	either	CCONJ
taxlaw-2827	558	19	reduce	reduce	VERB
taxlaw-2827	558	20	public	public	ADJ
taxlaw-2827	558	21	provisions	provision	NOUN
taxlaw-2827	558	22	,	,	PUNCT
taxlaw-2827	558	23	due	due	ADP
taxlaw-2827	558	24	to	to	ADP
taxlaw-2827	558	25	its	its	PRON
taxlaw-2827	558	26	reduced	reduce	VERB
taxlaw-2827	558	27	spending	spending	NOUN
taxlaw-2827	558	28	capacity	capacity	NOUN
taxlaw-2827	558	29	,	,	PUNCT
taxlaw-2827	558	30	or	or	CCONJ
taxlaw-2827	558	31	to	to	PART
taxlaw-2827	558	32	increase	increase	VERB
taxlaw-2827	558	33	the	the	DET
taxlaw-2827	558	34	tax	tax	NOUN
taxlaw-2827	558	35	burden	burden	NOUN
taxlaw-2827	558	36	on	on	ADP
taxlaw-2827	558	37	its	its	PRON
taxlaw-2827	558	38	members	member	NOUN
taxlaw-2827	558	39	to	to	ADP
taxlaw-2827	558	40	taxation	taxation	NOUN
taxlaw-2827	558	41	:	:	PUNCT
taxlaw-2827	558	42	the	the	DET
taxlaw-2827	558	43	missing	missing	ADJ
taxlaw-2827	558	44	link	link	NOUN
taxlaw-2827	558	45	,	,	PUNCT
taxlaw-2827	558	46	leading	lead	VERB
taxlaw-2827	558	47	perspectives	perspective	NOUN
taxlaw-2827	558	48	,	,	PUNCT
taxlaw-2827	558	49	winter	winter	NOUN
taxlaw-2827	558	50	2006	2006	NUM
taxlaw-2827	558	51	,	,	PUNCT
taxlaw-2827	558	52	at	at	ADP
taxlaw-2827	558	53	4	4	NUM
taxlaw-2827	558	54	;	;	PUNCT
taxlaw-2827	558	55	grant	grant	PROPN
taxlaw-2827	558	56	a.	a.	PROPN
taxlaw-2827	558	57	richardson	richardson	PROPN
taxlaw-2827	558	58	&	&	CCONJ
taxlaw-2827	558	59	roman	roman	PROPN
taxlaw-2827	558	60	lanis	lanis	PROPN
taxlaw-2827	558	61	,	,	PUNCT
taxlaw-2827	558	62	corporate	corporate	ADJ
taxlaw-2827	558	63	social	social	ADJ
taxlaw-2827	558	64	responsibility	responsibility	NOUN
taxlaw-2827	558	65	and	and	CCONJ
taxlaw-2827	558	66	tax	tax	NOUN
taxlaw-2827	558	67	aggressiveness	aggressiveness	NOUN
taxlaw-2827	558	68	(	(	PUNCT
taxlaw-2827	558	69	working	working	NOUN
taxlaw-2827	558	70	paper	paper	NOUN
taxlaw-2827	558	71	,	,	PUNCT
taxlaw-2827	558	72	2011	2011	NUM
taxlaw-2827	558	73	)	)	PUNCT
taxlaw-2827	558	74	(	(	PUNCT
taxlaw-2827	558	75	manuscript	manuscript	NOUN
taxlaw-2827	558	76	at	at	ADP
taxlaw-2827	558	77	7	7	NUM
taxlaw-2827	558	78	)	)	PUNCT
taxlaw-2827	558	79	,	,	PUNCT
taxlaw-2827	558	80	available	available	ADJ
taxlaw-2827	558	81	at	at	ADP
taxlaw-2827	558	82	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1904002	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1904002	NOUN
taxlaw-2827	558	83	)	)	PUNCT
taxlaw-2827	558	84	(	(	PUNCT
taxlaw-2827	558	85	noting	note	VERB
taxlaw-2827	558	86	that	that	SCONJ
taxlaw-2827	558	87	csr	csr	NOUN
taxlaw-2827	558	88	research	research	NOUN
taxlaw-2827	558	89	tends	tend	VERB
taxlaw-2827	558	90	to	to	PART
taxlaw-2827	558	91	focus	focus	VERB
taxlaw-2827	558	92	on	on	ADP
taxlaw-2827	558	93	corporations	corporation	NOUN
taxlaw-2827	558	94	’	'	PUNCT
taxlaw-2827	558	95	environmental	environmental	ADJ
taxlaw-2827	558	96	impacts	impact	NOUN
taxlaw-2827	558	97	)	)	PUNCT
taxlaw-2827	558	98	;	;	PUNCT
taxlaw-2827	558	99	luke	luke	PROPN
taxlaw-2827	558	100	watson	watson	PROPN
taxlaw-2827	558	101	,	,	PUNCT
taxlaw-2827	558	102	corporate	corporate	ADJ
taxlaw-2827	558	103	social	social	ADJ
taxlaw-2827	558	104	responsibility	responsibility	NOUN
taxlaw-2827	558	105	and	and	CCONJ
taxlaw-2827	558	106	tax	tax	NOUN
taxlaw-2827	558	107	aggressiveness	aggressiveness	NOUN
taxlaw-2827	558	108	:	:	PUNCT
taxlaw-2827	558	109	an	an	DET
taxlaw-2827	558	110	examination	examination	NOUN
taxlaw-2827	558	111	of	of	ADP
taxlaw-2827	558	112	unrecognized	unrecognized	ADJ
taxlaw-2827	558	113	tax	tax	NOUN
taxlaw-2827	558	114	benefits	benefit	NOUN
taxlaw-2827	558	115	(	(	PUNCT
taxlaw-2827	558	116	am	be	AUX
taxlaw-2827	558	117	.	.	PUNCT
taxlaw-2827	559	1	taxation	taxation	NOUN
taxlaw-2827	559	2	.	.	PUNCT
taxlaw-2827	560	1	assoc	assoc	PROPN
taxlaw-2827	560	2	.	.	PUNCT
taxlaw-2827	561	1	working	work	VERB
taxlaw-2827	561	2	paper	paper	NOUN
taxlaw-2827	561	3	,	,	PUNCT
taxlaw-2827	561	4	2011	2011	NUM
taxlaw-2827	561	5	)	)	PUNCT
taxlaw-2827	561	6	,	,	PUNCT
taxlaw-2827	561	7	available	available	ADJ
taxlaw-2827	561	8	at	at	ADP
taxlaw-2827	561	9	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1760073	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1760073	PROPN
taxlaw-2827	561	10	)	)	PUNCT
taxlaw-2827	561	11	.	.	PUNCT
taxlaw-2827	562	1	104	104	NUM
taxlaw-2827	562	2	reuven	reuven	PROPN
taxlaw-2827	562	3	s.	s.	PROPN
taxlaw-2827	562	4	avi	avi	PROPN
taxlaw-2827	562	5	-	-	PUNCT
taxlaw-2827	562	6	yonah	yonah	ADJ
taxlaw-2827	562	7	,	,	PUNCT
taxlaw-2827	562	8	corporate	corporate	ADJ
taxlaw-2827	562	9	social	social	ADJ
taxlaw-2827	562	10	responsibility	responsibility	NOUN
taxlaw-2827	562	11	and	and	CCONJ
taxlaw-2827	562	12	strategic	strategic	ADJ
taxlaw-2827	562	13	tax	tax	NOUN
taxlaw-2827	562	14	behavior	behavior	NOUN
taxlaw-2827	562	15	,	,	PUNCT
taxlaw-2827	562	16	in	in	ADP
taxlaw-2827	562	17	tax	tax	NOUN
taxlaw-2827	562	18	and	and	CCONJ
taxlaw-2827	562	19	corporate	corporate	ADJ
taxlaw-2827	562	20	governance	governance	NOUN
taxlaw-2827	562	21	183	183	NUM
taxlaw-2827	562	22	(	(	PUNCT
taxlaw-2827	562	23	wolfgang	wolfgang	PROPN
taxlaw-2827	562	24	schon	schon	PROPN
taxlaw-2827	562	25	ed	ed	PROPN
taxlaw-2827	562	26	.	.	PROPN
taxlaw-2827	562	27	,	,	PUNCT
taxlaw-2827	562	28	2008	2008	NUM
taxlaw-2827	562	29	)	)	PUNCT
taxlaw-2827	562	30	(	(	PUNCT
taxlaw-2827	562	31	noting	note	VERB
taxlaw-2827	562	32	the	the	DET
taxlaw-2827	562	33	different	different	ADJ
taxlaw-2827	562	34	theories	theory	NOUN
taxlaw-2827	562	35	over	over	ADP
taxlaw-2827	562	36	the	the	DET
taxlaw-2827	562	37	nature	nature	NOUN
taxlaw-2827	562	38	of	of	ADP
taxlaw-2827	562	39	corporations	corporation	NOUN
taxlaw-2827	562	40	and	and	CCONJ
taxlaw-2827	562	41	tax	tax	NOUN
taxlaw-2827	562	42	aspects	aspect	NOUN
taxlaw-2827	562	43	of	of	ADP
taxlaw-2827	562	44	the	the	DET
taxlaw-2827	562	45	csr	csr	NOUN
taxlaw-2827	562	46	obligations	obligation	NOUN
taxlaw-2827	562	47	)	)	PUNCT
taxlaw-2827	562	48	;	;	PUNCT
taxlaw-2827	562	49	desai	desai	PROPN
taxlaw-2827	562	50	&	&	CCONJ
taxlaw-2827	562	51	dharmapala	dharmapala	PROPN
taxlaw-2827	562	52	,	,	PUNCT
taxlaw-2827	562	53	supra	supra	PROPN
taxlaw-2827	562	54	note	note	PROPN
taxlaw-2827	562	55	103	103	NUM
taxlaw-2827	562	56	,	,	PUNCT
taxlaw-2827	562	57	at	at	ADP
taxlaw-2827	562	58	5	5	NUM
taxlaw-2827	562	59	.	.	NOUN
taxlaw-2827	562	60	105	105	NUM
taxlaw-2827	562	61	for	for	ADP
taxlaw-2827	562	62	different	different	ADJ
taxlaw-2827	562	63	views	view	NOUN
taxlaw-2827	562	64	,	,	PUNCT
taxlaw-2827	562	65	see	see	VERB
taxlaw-2827	562	66	desai	desai	PROPN
taxlaw-2827	562	67	&	&	CCONJ
taxlaw-2827	562	68	dharmapala	dharmapala	PROPN
taxlaw-2827	562	69	,	,	PUNCT
taxlaw-2827	562	70	supra	supra	PROPN
taxlaw-2827	562	71	note	note	PROPN
taxlaw-2827	562	72	103	103	NUM
taxlaw-2827	562	73	,	,	PUNCT
taxlaw-2827	562	74	at	at	ADP
taxlaw-2827	562	75	5	5	NUM
taxlaw-2827	562	76	;	;	PUNCT
taxlaw-2827	562	77	christensen	christensen	PROPN
taxlaw-2827	562	78	&	&	CCONJ
taxlaw-2827	562	79	murphy	murphy	PROPN
taxlaw-2827	562	80	,	,	PUNCT
taxlaw-2827	562	81	supra	supra	PROPN
taxlaw-2827	562	82	note	note	PROPN
taxlaw-2827	562	83	103	103	NUM
taxlaw-2827	562	84	.	.	PUNCT
taxlaw-2827	562	85	106	106	NUM
taxlaw-2827	562	86	david	david	PROPN
taxlaw-2827	562	87	a.	a.	PROPN
taxlaw-2827	562	88	weisbach	weisbach	PROPN
taxlaw-2827	562	89	,	,	PUNCT
taxlaw-2827	562	90	ten	ten	NUM
taxlaw-2827	562	91	truths	truth	NOUN
taxlaw-2827	562	92	about	about	ADP
taxlaw-2827	562	93	tax	tax	NOUN
taxlaw-2827	562	94	shelters	shelter	NOUN
taxlaw-2827	562	95	,	,	PUNCT
taxlaw-2827	562	96	55	55	NUM
taxlaw-2827	562	97	tax	tax	NOUN
taxlaw-2827	562	98	.	.	PUNCT
taxlaw-2827	563	1	l.	l.	PROPN
taxlaw-2827	563	2	rev	rev	PROPN
taxlaw-2827	563	3	.	.	PROPN
taxlaw-2827	563	4	215	215	NUM
taxlaw-2827	563	5	,	,	PUNCT
taxlaw-2827	563	6	222–25	222–25	NOUN
taxlaw-2827	563	7	(	(	PUNCT
taxlaw-2827	563	8	2002	2002	NUM
taxlaw-2827	563	9	)	)	PUNCT
taxlaw-2827	563	10	.	.	PUNCT
taxlaw-2827	564	1	107	107	NUM
taxlaw-2827	564	2	in	in	ADP
taxlaw-2827	564	3	particular	particular	ADJ
taxlaw-2827	564	4	,	,	PUNCT
taxlaw-2827	564	5	some	some	DET
taxlaw-2827	564	6	scholars	scholar	NOUN
taxlaw-2827	564	7	have	have	AUX
taxlaw-2827	564	8	noted	note	VERB
taxlaw-2827	564	9	that	that	SCONJ
taxlaw-2827	564	10	various	various	ADJ
taxlaw-2827	564	11	corporate	corporate	ADJ
taxlaw-2827	564	12	tax	tax	NOUN
taxlaw-2827	564	13	planning	planning	NOUN
taxlaw-2827	564	14	strategies	strategy	NOUN
taxlaw-2827	564	15	are	be	AUX
taxlaw-2827	564	16	responses	response	NOUN
taxlaw-2827	564	17	to	to	ADP
taxlaw-2827	564	18	intentional	intentional	ADJ
taxlaw-2827	564	19	governmental	governmental	ADJ
taxlaw-2827	564	20	attempts	attempt	NOUN
taxlaw-2827	564	21	to	to	PART
taxlaw-2827	564	22	attract	attract	VERB
taxlaw-2827	564	23	large	large	ADJ
taxlaw-2827	564	24	corporate	corporate	ADJ
taxlaw-2827	564	25	investments	investment	NOUN
taxlaw-2827	564	26	via	via	ADP
taxlaw-2827	564	27	non	non	ADJ
taxlaw-2827	564	28	-	-	ADJ
taxlaw-2827	564	29	transparent	transparent	ADJ
taxlaw-2827	564	30	methods	method	NOUN
taxlaw-2827	564	31	of	of	ADP
taxlaw-2827	564	32	tax	tax	NOUN
taxlaw-2827	564	33	price	price	NOUN
taxlaw-2827	564	34	discrimination	discrimination	NOUN
taxlaw-2827	564	35	.	.	PUNCT
taxlaw-2827	565	1	see	see	VERB
taxlaw-2827	565	2	mihir	mihir	PROPN
taxlaw-2827	565	3	a.	a.	PROPN
taxlaw-2827	565	4	desai	desai	PROPN
taxlaw-2827	565	5	et	et	PROPN
taxlaw-2827	565	6	al	al	PROPN
taxlaw-2827	565	7	.	.	PROPN
taxlaw-2827	565	8	,	,	PUNCT
taxlaw-2827	565	9	do	do	AUX
taxlaw-2827	565	10	tax	tax	NOUN
taxlaw-2827	565	11	havens	haven	NOUN
taxlaw-2827	565	12	divert	divert	VERB
taxlaw-2827	565	13	economic	economic	ADJ
taxlaw-2827	565	14	activity	activity	NOUN
taxlaw-2827	565	15	?	?	PUNCT
taxlaw-2827	565	16	,	,	PUNCT
taxlaw-2827	565	17	90	90	NUM
taxlaw-2827	565	18	econ	econ	NOUN
taxlaw-2827	565	19	.	.	PUNCT
taxlaw-2827	566	1	letters	letter	NOUN
taxlaw-2827	566	2	219	219	NUM
taxlaw-2827	566	3	(	(	PUNCT
taxlaw-2827	566	4	2005	2005	NUM
taxlaw-2827	566	5	)	)	PUNCT
taxlaw-2827	566	6	;	;	PUNCT
taxlaw-2827	566	7	benjamin	benjamin	PROPN
taxlaw-2827	566	8	alarie	alarie	PROPN
taxlaw-2827	566	9	,	,	PUNCT
taxlaw-2827	566	10	price	price	NOUN
taxlaw-2827	566	11	discrimination	discrimination	NOUN
taxlaw-2827	566	12	in	in	ADP
taxlaw-2827	566	13	income	income	NOUN
taxlaw-2827	566	14	taxation	taxation	NOUN
taxlaw-2827	566	15	(	(	PUNCT
taxlaw-2827	566	16	jan	jan	PROPN
taxlaw-2827	566	17	.	.	PROPN
taxlaw-2827	566	18	16	16	NUM
taxlaw-2827	566	19	,	,	PUNCT
taxlaw-2827	566	20	2012	2012	NUM
taxlaw-2827	566	21	)	)	PUNCT
taxlaw-2827	566	22	(	(	PUNCT
taxlaw-2827	566	23	unpublished	unpublished	ADJ
taxlaw-2827	566	24	manuscript	manuscript	NOUN
taxlaw-2827	566	25	)	)	PUNCT
taxlaw-2827	566	26	(	(	PUNCT
taxlaw-2827	566	27	available	available	ADJ
taxlaw-2827	566	28	at	at	ADP
taxlaw-2827	566	29	http://ssrn.com/abstract=1986272	http://ssrn.com/abstract=1986272	NOUN
taxlaw-2827	566	30	)	)	PUNCT
taxlaw-2827	566	31	.	.	PUNCT
taxlaw-2827	567	1	108	108	NUM
taxlaw-2827	567	2	for	for	ADP
taxlaw-2827	567	3	two	two	NUM
taxlaw-2827	567	4	recent	recent	ADJ
taxlaw-2827	567	5	examples	example	NOUN
taxlaw-2827	567	6	of	of	ADP
taxlaw-2827	567	7	this	this	DET
taxlaw-2827	567	8	literature	literature	NOUN
taxlaw-2827	567	9	,	,	PUNCT
taxlaw-2827	567	10	see	see	VERB
taxlaw-2827	567	11	leandra	leandra	PROPN
taxlaw-2827	567	12	lederman	lederman	PROPN
taxlaw-2827	567	13	,	,	PUNCT
taxlaw-2827	567	14	w(h)ither	w(h)ither	ADJ
taxlaw-2827	567	15	economic	economic	ADJ
taxlaw-2827	567	16	substance	substance	NOUN
taxlaw-2827	567	17	?	?	PUNCT
taxlaw-2827	567	18	,	,	PUNCT
taxlaw-2827	567	19	95	95	NUM
taxlaw-2827	567	20	iowa	iowa	PROPN
taxlaw-2827	567	21	l.	l.	PROPN
taxlaw-2827	567	22	rev	rev	PROPN
taxlaw-2827	567	23	.	.	PROPN
taxlaw-2827	567	24	389	389	NUM
taxlaw-2827	567	25	(	(	PUNCT
taxlaw-2827	567	26	2010	2010	NUM
taxlaw-2827	567	27	)	)	PUNCT
taxlaw-2827	567	28	;	;	PUNCT
taxlaw-2827	567	29	shannon	shannon	PROPN
taxlaw-2827	567	30	weeks	weeks	PROPN
taxlaw-2827	567	31	mccormack	mccormack	PROPN
taxlaw-2827	567	32	,	,	PUNCT
taxlaw-2827	567	33	tax	tax	NOUN
taxlaw-2827	567	34	shelters	shelter	NOUN
taxlaw-2827	567	35	and	and	CCONJ
taxlaw-2827	567	36	statutory	statutory	ADJ
taxlaw-2827	567	37	interpretation	interpretation	NOUN
taxlaw-2827	567	38	:	:	PUNCT
taxlaw-2827	567	39	a	a	DET
taxlaw-2827	567	40	much	much	ADV
taxlaw-2827	567	41	needed	needed	ADJ
taxlaw-2827	567	42	purposive	purposive	NOUN
taxlaw-2827	567	43	approach	approach	NOUN
taxlaw-2827	567	44	,	,	PUNCT
taxlaw-2827	567	45	u.	u.	PROPN
taxlaw-2827	567	46	ill	ill	PROPN
taxlaw-2827	567	47	.	.	PUNCT
taxlaw-2827	568	1	l.	l.	PROPN
taxlaw-2827	568	2	rev	rev	PROPN
taxlaw-2827	568	3	.	.	PROPN
taxlaw-2827	569	1	697	697	NUM
taxlaw-2827	569	2	(	(	PUNCT
taxlaw-2827	569	3	2009	2009	NUM
taxlaw-2827	569	4	)	)	PUNCT
taxlaw-2827	569	5	.	.	PUNCT
taxlaw-2827	570	1	109	109	NUM
taxlaw-2827	570	2	myron	myron	PROPN
taxlaw-2827	570	3	s.	s.	PROPN
taxlaw-2827	570	4	scholes	scholes	PROPN
taxlaw-2827	570	5	et	et	PROPN
taxlaw-2827	570	6	al	al	PROPN
taxlaw-2827	570	7	.	.	PROPN
taxlaw-2827	570	8	,	,	PUNCT
taxlaw-2827	570	9	taxes	taxis	NOUN
taxlaw-2827	570	10	&	&	CCONJ
taxlaw-2827	570	11	business	business	NOUN
taxlaw-2827	570	12	strategy	strategy	NOUN
taxlaw-2827	570	13	(	(	PUNCT
taxlaw-2827	570	14	4th	4th	ADJ
taxlaw-2827	570	15	ed	ed	NOUN
taxlaw-2827	570	16	.	.	PROPN
taxlaw-2827	570	17	2008	2008	NUM
taxlaw-2827	570	18	)	)	PUNCT
taxlaw-2827	570	19	.	.	PUNCT
taxlaw-2827	571	1	110	110	NUM
taxlaw-2827	571	2	columbia	columbia	PROPN
taxlaw-2827	571	3	journal	journal	PROPN
taxlaw-2827	571	4	of	of	ADP
taxlaw-2827	571	5	tax	tax	NOUN
taxlaw-2827	571	6	law	law	NOUN
taxlaw-2827	571	7	[	[	X
taxlaw-2827	571	8	vol.6:86	vol.6:86	NOUN
taxlaw-2827	571	9	compensate	compensate	NOUN
taxlaw-2827	571	10	.	.	PUNCT
taxlaw-2827	572	1	110	110	NUM
taxlaw-2827	572	2	in	in	ADP
taxlaw-2827	572	3	fact	fact	NOUN
taxlaw-2827	572	4	,	,	PUNCT
taxlaw-2827	572	5	as	as	SCONJ
taxlaw-2827	572	6	some	some	DET
taxlaw-2827	572	7	important	important	ADJ
taxlaw-2827	572	8	public	public	ADJ
taxlaw-2827	572	9	finance	finance	NOUN
taxlaw-2827	572	10	scholars	scholar	NOUN
taxlaw-2827	572	11	have	have	AUX
taxlaw-2827	572	12	noted	note	VERB
taxlaw-2827	572	13	,	,	PUNCT
taxlaw-2827	572	14	corporate	corporate	ADJ
taxlaw-2827	572	15	tax	tax	NOUN
taxlaw-2827	572	16	payments	payment	NOUN
taxlaw-2827	572	17	—	—	PUNCT
taxlaw-2827	572	18	especially	especially	ADV
taxlaw-2827	572	19	income	income	NOUN
taxlaw-2827	572	20	tax	tax	NOUN
taxlaw-2827	572	21	payments	payment	NOUN
taxlaw-2827	572	22	—	—	PUNCT
taxlaw-2827	572	23	are	be	AUX
taxlaw-2827	572	24	the	the	DET
taxlaw-2827	572	25	most	most	ADV
taxlaw-2827	572	26	visible	visible	ADJ
taxlaw-2827	572	27	and	and	CCONJ
taxlaw-2827	572	28	straightforward	straightforward	ADJ
taxlaw-2827	572	29	contribution	contribution	NOUN
taxlaw-2827	572	30	that	that	PRON
taxlaw-2827	572	31	corporations	corporation	NOUN
taxlaw-2827	572	32	make	make	VERB
taxlaw-2827	572	33	to	to	ADP
taxlaw-2827	572	34	non	non	ADJ
taxlaw-2827	572	35	-	-	NOUN
taxlaw-2827	572	36	shareholders	shareholder	NOUN
taxlaw-2827	572	37	and	and	CCONJ
taxlaw-2827	572	38	non	non	NOUN
taxlaw-2827	572	39	-	-	NOUN
taxlaw-2827	572	40	employees	employee	NOUN
taxlaw-2827	572	41	.	.	PUNCT
taxlaw-2827	573	1	111	111	NUM
taxlaw-2827	573	2	however	however	ADV
taxlaw-2827	573	3	one	one	NUM
taxlaw-2827	573	4	views	view	VERB
taxlaw-2827	573	5	tax	tax	NOUN
taxlaw-2827	573	6	avoidance	avoidance	NOUN
taxlaw-2827	573	7	,	,	PUNCT
taxlaw-2827	573	8	individuals	individual	NOUN
taxlaw-2827	573	9	clearly	clearly	ADV
taxlaw-2827	573	10	have	have	VERB
taxlaw-2827	573	11	diverse	diverse	ADJ
taxlaw-2827	573	12	preferences	preference	NOUN
taxlaw-2827	573	13	on	on	ADP
taxlaw-2827	573	14	the	the	DET
taxlaw-2827	573	15	issue	issue	NOUN
taxlaw-2827	573	16	.	.	PUNCT
taxlaw-2827	574	1	this	this	DET
taxlaw-2827	574	2	diversity	diversity	NOUN
taxlaw-2827	574	3	has	have	VERB
taxlaw-2827	574	4	some	some	DET
taxlaw-2827	574	5	real	real	ADJ
taxlaw-2827	574	6	world	world	NOUN
taxlaw-2827	574	7	consequences	consequence	NOUN
taxlaw-2827	574	8	.	.	PUNCT
taxlaw-2827	575	1	individuals	individual	NOUN
taxlaw-2827	575	2	or	or	CCONJ
taxlaw-2827	575	3	companies	company	NOUN
taxlaw-2827	575	4	with	with	ADP
taxlaw-2827	575	5	higher	high	ADJ
taxlaw-2827	575	6	“	"	PUNCT
taxlaw-2827	575	7	tax	tax	NOUN
taxlaw-2827	575	8	morals	moral	NOUN
taxlaw-2827	575	9	,	,	PUNCT
taxlaw-2827	575	10	”	"	PUNCT
taxlaw-2827	575	11	or	or	CCONJ
taxlaw-2827	575	12	(	(	PUNCT
taxlaw-2827	575	13	as	as	SCONJ
taxlaw-2827	575	14	economists	economist	NOUN
taxlaw-2827	575	15	would	would	AUX
taxlaw-2827	575	16	frame	frame	VERB
taxlaw-2827	575	17	it	it	PRON
taxlaw-2827	575	18	)	)	PUNCT
taxlaw-2827	575	19	higher	high	ADJ
taxlaw-2827	575	20	subjective	subjective	ADJ
taxlaw-2827	575	21	costs	cost	NOUN
taxlaw-2827	575	22	,	,	PUNCT
taxlaw-2827	575	23	are	be	AUX
taxlaw-2827	575	24	less	less	ADV
taxlaw-2827	575	25	likely	likely	ADJ
taxlaw-2827	575	26	to	to	PART
taxlaw-2827	575	27	engage	engage	VERB
taxlaw-2827	575	28	in	in	ADP
taxlaw-2827	575	29	tax	tax	NOUN
taxlaw-2827	575	30	planning	planning	NOUN
taxlaw-2827	575	31	,	,	PUNCT
taxlaw-2827	575	32	and	and	CCONJ
taxlaw-2827	575	33	are	be	AUX
taxlaw-2827	575	34	in	in	ADP
taxlaw-2827	575	35	turn	turn	NOUN
taxlaw-2827	575	36	exposed	expose	VERB
taxlaw-2827	575	37	to	to	ADP
taxlaw-2827	575	38	higher	high	ADJ
taxlaw-2827	575	39	tax	tax	NOUN
taxlaw-2827	575	40	rate	rate	NOUN
taxlaw-2827	575	41	burdens	burden	NOUN
taxlaw-2827	575	42	.	.	PUNCT
taxlaw-2827	576	1	112	112	NUM
taxlaw-2827	576	2	while	while	SCONJ
taxlaw-2827	576	3	aggressive	aggressive	ADJ
taxlaw-2827	576	4	tax	tax	NOUN
taxlaw-2827	576	5	planning	planning	NOUN
taxlaw-2827	576	6	can	can	AUX
taxlaw-2827	576	7	have	have	VERB
taxlaw-2827	576	8	significant	significant	ADJ
taxlaw-2827	576	9	financial	financial	ADJ
taxlaw-2827	576	10	and	and	CCONJ
taxlaw-2827	576	11	reputational	reputational	ADJ
taxlaw-2827	576	12	costs	cost	NOUN
taxlaw-2827	576	13	,	,	PUNCT
taxlaw-2827	576	14	113	113	NUM
taxlaw-2827	576	15	there	there	PRON
taxlaw-2827	576	16	is	be	VERB
taxlaw-2827	576	17	little	little	ADJ
taxlaw-2827	576	18	empirical	empirical	ADJ
taxlaw-2827	576	19	indication	indication	NOUN
taxlaw-2827	576	20	that	that	SCONJ
taxlaw-2827	576	21	these	these	DET
taxlaw-2827	576	22	costs	cost	NOUN
taxlaw-2827	576	23	play	play	VERB
taxlaw-2827	576	24	any	any	DET
taxlaw-2827	576	25	role	role	NOUN
taxlaw-2827	576	26	in	in	ADP
taxlaw-2827	576	27	determining	determine	VERB
taxlaw-2827	576	28	share	share	NOUN
taxlaw-2827	576	29	prices	price	NOUN
taxlaw-2827	576	30	.	.	PUNCT
taxlaw-2827	577	1	114	114	NUM
taxlaw-2827	577	2	hence	hence	ADV
taxlaw-2827	577	3	,	,	PUNCT
taxlaw-2827	577	4	differences	difference	NOUN
taxlaw-2827	577	5	in	in	ADP
taxlaw-2827	577	6	tax	tax	NOUN
taxlaw-2827	577	7	morals	moral	NOUN
taxlaw-2827	577	8	and	and	CCONJ
taxlaw-2827	577	9	professional	professional	ADJ
taxlaw-2827	577	10	ethics	ethic	NOUN
taxlaw-2827	577	11	can	can	AUX
taxlaw-2827	577	12	help	help	VERB
taxlaw-2827	577	13	explain	explain	VERB
taxlaw-2827	577	14	why	why	SCONJ
taxlaw-2827	577	15	corporations	corporation	NOUN
taxlaw-2827	577	16	exhibit	exhibit	VERB
taxlaw-2827	577	17	such	such	ADJ
taxlaw-2827	577	18	great	great	ADJ
taxlaw-2827	577	19	variances	variance	NOUN
taxlaw-2827	577	20	in	in	ADP
taxlaw-2827	577	21	their	their	PRON
taxlaw-2827	577	22	tax	tax	NOUN
taxlaw-2827	577	23	planning	planning	NOUN
taxlaw-2827	577	24	and	and	CCONJ
taxlaw-2827	577	25	,	,	PUNCT
taxlaw-2827	577	26	specifically	specifically	ADV
taxlaw-2827	577	27	,	,	PUNCT
taxlaw-2827	577	28	why	why	SCONJ
taxlaw-2827	577	29	allegedly	allegedly	ADV
taxlaw-2827	577	30	rational	rational	ADJ
taxlaw-2827	577	31	corporate	corporate	ADJ
taxlaw-2827	577	32	managers	manager	NOUN
taxlaw-2827	577	33	are	be	AUX
taxlaw-2827	577	34	willing	willing	ADJ
taxlaw-2827	577	35	to	to	PART
taxlaw-2827	577	36	overpay	overpay	VERB
taxlaw-2827	577	37	taxes	taxis	NOUN
taxlaw-2827	577	38	that	that	PRON
taxlaw-2827	577	39	they	they	PRON
taxlaw-2827	577	40	could	could	AUX
taxlaw-2827	577	41	avoid	avoid	VERB
taxlaw-2827	577	42	by	by	ADP
taxlaw-2827	577	43	investing	invest	VERB
taxlaw-2827	577	44	in	in	ADP
taxlaw-2827	577	45	tax	tax	NOUN
taxlaw-2827	577	46	sheltering	shelter	VERB
taxlaw-2827	577	47	activities	activity	NOUN
taxlaw-2827	577	48	.	.	PUNCT
taxlaw-2827	578	1	all	all	PRON
taxlaw-2827	578	2	of	of	ADP
taxlaw-2827	578	3	this	this	PRON
taxlaw-2827	578	4	demonstrates	demonstrate	VERB
taxlaw-2827	578	5	that	that	SCONJ
taxlaw-2827	578	6	what	what	PRON
taxlaw-2827	578	7	constitutes	constitute	VERB
taxlaw-2827	578	8	legitimate	legitimate	ADJ
taxlaw-2827	578	9	tax	tax	NOUN
taxlaw-2827	578	10	planning	planning	NOUN
taxlaw-2827	578	11	behavior	behavior	NOUN
taxlaw-2827	578	12	remains	remain	VERB
taxlaw-2827	578	13	an	an	DET
taxlaw-2827	578	14	open	open	ADJ
taxlaw-2827	578	15	question	question	NOUN
taxlaw-2827	578	16	,	,	PUNCT
taxlaw-2827	578	17	and	and	CCONJ
taxlaw-2827	578	18	one	one	NUM
taxlaw-2827	578	19	that	that	PRON
taxlaw-2827	578	20	cuts	cut	VERB
taxlaw-2827	578	21	to	to	ADP
taxlaw-2827	578	22	the	the	DET
taxlaw-2827	578	23	very	very	ADJ
taxlaw-2827	578	24	essence	essence	NOUN
taxlaw-2827	578	25	of	of	ADP
taxlaw-2827	578	26	what	what	PRON
taxlaw-2827	578	27	comprises	comprise	VERB
taxlaw-2827	578	28	ethical	ethical	ADJ
taxlaw-2827	578	29	business	business	NOUN
taxlaw-2827	578	30	conduct	conduct	NOUN
taxlaw-2827	578	31	.	.	PUNCT
taxlaw-2827	579	1	115	115	NUM
taxlaw-2827	579	2	members	member	NOUN
taxlaw-2827	579	3	of	of	ADP
taxlaw-2827	579	4	society	society	NOUN
taxlaw-2827	579	5	have	have	VERB
taxlaw-2827	579	6	clear	clear	ADJ
taxlaw-2827	579	7	and	and	CCONJ
taxlaw-2827	579	8	tangible	tangible	ADJ
taxlaw-2827	579	9	incentives	incentive	NOUN
taxlaw-2827	579	10	to	to	ADP
taxlaw-2827	579	11	“	"	PUNCT
taxlaw-2827	579	12	free	free	ADJ
taxlaw-2827	579	13	ride	ride	NOUN
taxlaw-2827	579	14	”	"	PUNCT
taxlaw-2827	579	15	by	by	ADP
taxlaw-2827	579	16	letting	let	VERB
taxlaw-2827	579	17	others	other	NOUN
taxlaw-2827	579	18	pay	pay	VERB
taxlaw-2827	579	19	taxes	taxis	NOUN
taxlaw-2827	579	20	without	without	ADP
taxlaw-2827	579	21	doing	do	VERB
taxlaw-2827	579	22	so	so	ADV
taxlaw-2827	579	23	themselves	themselves	PRON
taxlaw-2827	579	24	.	.	PUNCT
taxlaw-2827	580	1	in	in	ADP
taxlaw-2827	580	2	this	this	DET
taxlaw-2827	580	3	context	context	NOUN
taxlaw-2827	580	4	,	,	PUNCT
taxlaw-2827	580	5	the	the	DET
taxlaw-2827	580	6	reasons	reason	NOUN
taxlaw-2827	580	7	that	that	PRON
taxlaw-2827	580	8	determining	determine	VERB
taxlaw-2827	580	9	what	what	PRON
taxlaw-2827	580	10	constitutes	constitute	VERB
taxlaw-2827	580	11	legitimate	legitimate	ADJ
taxlaw-2827	580	12	tax	tax	NOUN
taxlaw-2827	580	13	planning	planning	NOUN
taxlaw-2827	580	14	is	be	AUX
taxlaw-2827	580	15	such	such	DET
taxlaw-2827	580	16	a	a	DET
taxlaw-2827	580	17	highly	highly	ADV
taxlaw-2827	580	18	controversial	controversial	ADJ
taxlaw-2827	580	19	political	political	ADJ
taxlaw-2827	580	20	and	and	CCONJ
taxlaw-2827	580	21	ethical	ethical	ADJ
taxlaw-2827	580	22	topic	topic	NOUN
taxlaw-2827	580	23	are	be	AUX
taxlaw-2827	580	24	clear	clear	ADJ
taxlaw-2827	580	25	.	.	PUNCT
taxlaw-2827	581	1	taxpayers	taxpayer	NOUN
taxlaw-2827	581	2	have	have	VERB
taxlaw-2827	581	3	a	a	DET
taxlaw-2827	581	4	right	right	NOUN
taxlaw-2827	581	5	to	to	PART
taxlaw-2827	581	6	structure	structure	VERB
taxlaw-2827	581	7	their	their	PRON
taxlaw-2827	581	8	transactions	transaction	NOUN
taxlaw-2827	581	9	in	in	ADP
taxlaw-2827	581	10	any	any	DET
taxlaw-2827	581	11	way	way	NOUN
taxlaw-2827	581	12	they	they	PRON
taxlaw-2827	581	13	choose	choose	VERB
taxlaw-2827	581	14	,	,	PUNCT
taxlaw-2827	581	15	and	and	CCONJ
taxlaw-2827	581	16	it	it	PRON
taxlaw-2827	581	17	is	be	AUX
taxlaw-2827	581	18	difficult	difficult	ADJ
taxlaw-2827	581	19	to	to	PART
taxlaw-2827	581	20	determine	determine	VERB
taxlaw-2827	581	21	if	if	SCONJ
taxlaw-2827	581	22	any	any	DET
taxlaw-2827	581	23	one	one	NUM
taxlaw-2827	581	24	structure	structure	NOUN
taxlaw-2827	581	25	serves	serve	VERB
taxlaw-2827	581	26	a	a	DET
taxlaw-2827	581	27	reasonable	reasonable	ADJ
taxlaw-2827	581	28	objective	objective	NOUN
taxlaw-2827	581	29	or	or	CCONJ
taxlaw-2827	581	30	is	be	AUX
taxlaw-2827	581	31	primarily	primarily	ADV
taxlaw-2827	581	32	an	an	DET
taxlaw-2827	581	33	attempt	attempt	NOUN
taxlaw-2827	581	34	to	to	PART
taxlaw-2827	581	35	free	free	VERB
taxlaw-2827	581	36	ride	ride	VERB
taxlaw-2827	581	37	off	off	ADP
taxlaw-2827	581	38	of	of	ADP
taxlaw-2827	581	39	other	other	ADJ
taxlaw-2827	581	40	tax	tax	NOUN
taxlaw-2827	581	41	-	-	PUNCT
taxlaw-2827	581	42	paying	pay	VERB
taxlaw-2827	581	43	members	member	NOUN
taxlaw-2827	581	44	of	of	ADP
taxlaw-2827	581	45	society	society	NOUN
taxlaw-2827	581	46	.	.	PUNCT
taxlaw-2827	582	1	the	the	DET
taxlaw-2827	582	2	fact	fact	NOUN
taxlaw-2827	582	3	that	that	SCONJ
taxlaw-2827	582	4	the	the	DET
taxlaw-2827	582	5	question	question	NOUN
taxlaw-2827	582	6	is	be	AUX
taxlaw-2827	582	7	unsettled	unsettle	VERB
taxlaw-2827	582	8	provides	provide	VERB
taxlaw-2827	582	9	the	the	DET
taxlaw-2827	582	10	reason	reason	NOUN
taxlaw-2827	582	11	for	for	ADP
taxlaw-2827	582	12	mandatory	mandatory	ADJ
taxlaw-2827	582	13	disclosure	disclosure	NOUN
taxlaw-2827	582	14	,	,	PUNCT
taxlaw-2827	582	15	so	so	SCONJ
taxlaw-2827	582	16	that	that	SCONJ
taxlaw-2827	582	17	shareholders	shareholder	NOUN
taxlaw-2827	582	18	can	can	AUX
taxlaw-2827	582	19	make	make	VERB
taxlaw-2827	582	20	a	a	DET
taxlaw-2827	582	21	determination	determination	NOUN
taxlaw-2827	582	22	according	accord	VERB
taxlaw-2827	582	23	to	to	ADP
taxlaw-2827	582	24	their	their	PRON
taxlaw-2827	582	25	own	own	ADJ
taxlaw-2827	582	26	political	political	ADJ
taxlaw-2827	582	27	preferences	preference	NOUN
taxlaw-2827	582	28	.	.	PUNCT
taxlaw-2827	583	1	as	as	SCONJ
taxlaw-2827	583	2	discussed	discuss	VERB
taxlaw-2827	583	3	in	in	ADP
taxlaw-2827	583	4	part	part	NOUN
taxlaw-2827	583	5	iii	iii	PROPN
taxlaw-2827	583	6	,	,	PUNCT
taxlaw-2827	583	7	comprehensive	comprehensive	ADJ
taxlaw-2827	583	8	and	and	CCONJ
taxlaw-2827	583	9	readily	readily	ADV
taxlaw-2827	583	10	comparable	comparable	ADJ
taxlaw-2827	583	11	public	public	ADJ
taxlaw-2827	583	12	disclosure	disclosure	NOUN
taxlaw-2827	583	13	of	of	ADP
taxlaw-2827	583	14	corporate	corporate	ADJ
taxlaw-2827	583	15	tax	tax	NOUN
taxlaw-2827	583	16	payment	payment	NOUN
taxlaw-2827	583	17	information	information	NOUN
taxlaw-2827	583	18	may	may	AUX
taxlaw-2827	583	19	trigger	trigger	VERB
taxlaw-2827	583	20	responses	response	NOUN
taxlaw-2827	583	21	in	in	ADP
taxlaw-2827	583	22	other	other	ADJ
taxlaw-2827	583	23	spheres	sphere	NOUN
taxlaw-2827	583	24	.	.	PUNCT
taxlaw-2827	584	1	116	116	NUM
taxlaw-2827	584	2	current	current	ADJ
taxlaw-2827	584	3	shareholder	shareholder	NOUN
taxlaw-2827	584	4	wealth	wealth	NOUN
taxlaw-2827	584	5	maximization	maximization	NOUN
taxlaw-2827	584	6	financial	financial	ADJ
taxlaw-2827	584	7	reporting	reporting	NOUN
taxlaw-2827	584	8	requirements	requirement	NOUN
taxlaw-2827	584	9	do	do	AUX
taxlaw-2827	584	10	not	not	PART
taxlaw-2827	584	11	require	require	VERB
taxlaw-2827	584	12	specific	specific	ADJ
taxlaw-2827	584	13	details	detail	NOUN
taxlaw-2827	584	14	with	with	ADP
taxlaw-2827	584	15	respect	respect	NOUN
taxlaw-2827	584	16	to	to	ADP
taxlaw-2827	584	17	corporate	corporate	ADJ
taxlaw-2827	584	18	tax	tax	NOUN
taxlaw-2827	584	19	planning	planning	NOUN
taxlaw-2827	584	20	strategies	strategy	NOUN
taxlaw-2827	584	21	.	.	PUNCT
taxlaw-2827	585	1	therefore	therefore	ADV
taxlaw-2827	585	2	,	,	PUNCT
taxlaw-2827	585	3	a	a	DET
taxlaw-2827	585	4	tax	tax	NOUN
taxlaw-2827	585	5	planning	planning	NOUN
taxlaw-2827	585	6	device	device	NOUN
taxlaw-2827	585	7	used	use	VERB
taxlaw-2827	585	8	by	by	ADP
taxlaw-2827	585	9	a	a	DET
taxlaw-2827	585	10	corporation	corporation	NOUN
taxlaw-2827	585	11	should	should	AUX
taxlaw-2827	585	12	be	be	AUX
taxlaw-2827	585	13	reported	report	VERB
taxlaw-2827	585	14	only	only	ADV
taxlaw-2827	585	15	if	if	SCONJ
taxlaw-2827	585	16	it	it	PRON
taxlaw-2827	585	17	can	can	AUX
taxlaw-2827	585	18	substantially	substantially	ADV
taxlaw-2827	585	19	affect	affect	VERB
taxlaw-2827	585	20	its	its	PRON
taxlaw-2827	585	21	income	income	NOUN
taxlaw-2827	585	22	projections	projection	NOUN
taxlaw-2827	585	23	.	.	PUNCT
taxlaw-2827	586	1	in	in	ADP
taxlaw-2827	586	2	doing	do	VERB
taxlaw-2827	586	3	so	so	ADV
taxlaw-2827	586	4	,	,	PUNCT
taxlaw-2827	586	5	the	the	DET
taxlaw-2827	586	6	current	current	ADJ
taxlaw-2827	586	7	requirements	requirement	NOUN
taxlaw-2827	586	8	require	require	VERB
taxlaw-2827	586	9	corporations	corporation	NOUN
taxlaw-2827	586	10	110	110	NUM
taxlaw-2827	586	11	see	see	VERB
taxlaw-2827	586	12	richardson	richardson	PROPN
taxlaw-2827	586	13	&	&	CCONJ
taxlaw-2827	586	14	lanis	lanis	PROPN
taxlaw-2827	586	15	,	,	PUNCT
taxlaw-2827	586	16	supra	supra	PROPN
taxlaw-2827	586	17	note	note	NOUN
taxlaw-2827	586	18	103	103	NUM
taxlaw-2827	586	19	,	,	PUNCT
taxlaw-2827	586	20	at	at	ADP
taxlaw-2827	586	21	6	6	NUM
taxlaw-2827	586	22	(	(	PUNCT
taxlaw-2827	586	23	discussing	discuss	VERB
taxlaw-2827	586	24	the	the	DET
taxlaw-2827	586	25	negative	negative	ADJ
taxlaw-2827	586	26	character	character	NOUN
taxlaw-2827	586	27	of	of	ADP
taxlaw-2827	586	28	aggressive	aggressive	ADJ
taxlaw-2827	586	29	corporate	corporate	ADJ
taxlaw-2827	586	30	tax	tax	NOUN
taxlaw-2827	586	31	planning	planning	NOUN
taxlaw-2827	586	32	)	)	PUNCT
taxlaw-2827	586	33	.	.	PUNCT
taxlaw-2827	587	1	111	111	NUM
taxlaw-2827	587	2	desai	desai	PROPN
taxlaw-2827	587	3	&	&	CCONJ
taxlaw-2827	587	4	dharmapala	dharmapala	PROPN
taxlaw-2827	587	5	,	,	PUNCT
taxlaw-2827	587	6	supra	supra	PROPN
taxlaw-2827	587	7	note	note	NOUN
taxlaw-2827	587	8	103	103	NUM
taxlaw-2827	587	9	.	.	PUNCT
taxlaw-2827	588	1	112	112	NUM
taxlaw-2827	588	2	see	see	VERB
taxlaw-2827	588	3	generally	generally	ADV
taxlaw-2827	588	4	philipp	philipp	PROPN
taxlaw-2827	588	5	doerrenberg	doerrenberg	PROPN
taxlaw-2827	588	6	et	et	PROPN
taxlaw-2827	588	7	al	al	PROPN
taxlaw-2827	588	8	.	.	PROPN
taxlaw-2827	588	9	,	,	PUNCT
taxlaw-2827	588	10	nice	nice	ADJ
taxlaw-2827	588	11	guys	guy	NOUN
taxlaw-2827	588	12	finish	finish	VERB
taxlaw-2827	588	13	last	last	ADV
taxlaw-2827	588	14	:	:	PUNCT
taxlaw-2827	588	15	are	be	AUX
taxlaw-2827	588	16	people	people	NOUN
taxlaw-2827	588	17	with	with	ADP
taxlaw-2827	588	18	higher	high	ADJ
taxlaw-2827	588	19	tax	tax	NOUN
taxlaw-2827	588	20	morale	morale	NOUN
taxlaw-2827	588	21	taxed	tax	VERB
taxlaw-2827	588	22	more	more	ADV
taxlaw-2827	588	23	heavily	heavily	ADV
taxlaw-2827	588	24	?	?	PUNCT
taxlaw-2827	589	1	(	(	PUNCT
taxlaw-2827	589	2	iza	iza	PROPN
taxlaw-2827	589	3	discussion	discussion	PROPN
taxlaw-2827	589	4	paper	paper	PROPN
taxlaw-2827	589	5	no	no	NOUN
taxlaw-2827	589	6	.	.	PROPN
taxlaw-2827	589	7	6275	6275	NUM
taxlaw-2827	589	8	,	,	PUNCT
taxlaw-2827	589	9	2012	2012	NUM
taxlaw-2827	589	10	)	)	PUNCT
taxlaw-2827	589	11	(	(	PUNCT
taxlaw-2827	589	12	providing	provide	VERB
taxlaw-2827	589	13	an	an	DET
taxlaw-2827	589	14	economic	economic	ADJ
taxlaw-2827	589	15	model	model	NOUN
taxlaw-2827	589	16	that	that	PRON
taxlaw-2827	589	17	illustrates	illustrate	VERB
taxlaw-2827	589	18	this	this	DET
taxlaw-2827	589	19	point	point	NOUN
taxlaw-2827	589	20	)	)	PUNCT
taxlaw-2827	589	21	.	.	PUNCT
taxlaw-2827	590	1	113	113	NUM
taxlaw-2827	590	2	jeffrey	jeffrey	PROPN
taxlaw-2827	590	3	p.	p.	PROPN
taxlaw-2827	590	4	owens	owens	PROPN
taxlaw-2827	590	5	,	,	PUNCT
taxlaw-2827	590	6	good	good	ADJ
taxlaw-2827	590	7	corporate	corporate	ADJ
taxlaw-2827	590	8	governance	governance	NOUN
taxlaw-2827	590	9	:	:	PUNCT
taxlaw-2827	590	10	the	the	DET
taxlaw-2827	590	11	tax	tax	NOUN
taxlaw-2827	590	12	dimension	dimension	NOUN
taxlaw-2827	590	13	,	,	PUNCT
taxlaw-2827	590	14	in	in	ADP
taxlaw-2827	590	15	tax	tax	NOUN
taxlaw-2827	590	16	and	and	CCONJ
taxlaw-2827	590	17	corporate	corporate	ADJ
taxlaw-2827	590	18	governance	governance	NOUN
taxlaw-2827	590	19	9	9	NUM
taxlaw-2827	590	20	,	,	PUNCT
taxlaw-2827	590	21	10	10	NUM
taxlaw-2827	590	22	(	(	PUNCT
taxlaw-2827	590	23	wolfgang	wolfgang	PROPN
taxlaw-2827	590	24	schon	schon	PROPN
taxlaw-2827	590	25	ed	ed	PROPN
taxlaw-2827	590	26	.	.	PROPN
taxlaw-2827	590	27	,	,	PUNCT
taxlaw-2827	590	28	2008	2008	NUM
taxlaw-2827	590	29	)	)	PUNCT
taxlaw-2827	590	30	.	.	PUNCT
taxlaw-2827	591	1	114	114	NUM
taxlaw-2827	591	2	john	john	PROPN
taxlaw-2827	591	3	gallemore	gallemore	VERB
taxlaw-2827	591	4	et	et	PROPN
taxlaw-2827	591	5	al	al	PROPN
taxlaw-2827	591	6	.	.	PROPN
taxlaw-2827	591	7	,	,	PUNCT
taxlaw-2827	591	8	the	the	DET
taxlaw-2827	591	9	reputational	reputational	ADJ
taxlaw-2827	591	10	costs	cost	NOUN
taxlaw-2827	591	11	of	of	ADP
taxlaw-2827	591	12	tax	tax	NOUN
taxlaw-2827	591	13	avoidance	avoidance	NOUN
taxlaw-2827	591	14	(	(	PUNCT
taxlaw-2827	591	15	2012	2012	NUM
taxlaw-2827	591	16	)	)	PUNCT
taxlaw-2827	591	17	(	(	PUNCT
taxlaw-2827	591	18	unpublished	unpublished	ADJ
taxlaw-2827	591	19	manuscript	manuscript	NOUN
taxlaw-2827	591	20	)	)	PUNCT
taxlaw-2827	591	21	(	(	PUNCT
taxlaw-2827	591	22	available	available	ADJ
taxlaw-2827	591	23	at	at	ADP
taxlaw-2827	591	24	http://ssrn.com/abstract=1986226	http://ssrn.com/abstract=1986226	NOUN
taxlaw-2827	591	25	)	)	PUNCT
taxlaw-2827	591	26	.	.	PUNCT
taxlaw-2827	592	1	115	115	NUM
taxlaw-2827	592	2	if	if	SCONJ
taxlaw-2827	592	3	asked	ask	VERB
taxlaw-2827	592	4	,	,	PUNCT
taxlaw-2827	592	5	shareholders	shareholder	NOUN
taxlaw-2827	592	6	would	would	AUX
taxlaw-2827	592	7	presumably	presumably	ADV
taxlaw-2827	592	8	provide	provide	VERB
taxlaw-2827	592	9	different	different	ADJ
taxlaw-2827	592	10	answers	answer	NOUN
taxlaw-2827	592	11	to	to	ADP
taxlaw-2827	592	12	what	what	PRON
taxlaw-2827	592	13	is	be	AUX
taxlaw-2827	592	14	the	the	DET
taxlaw-2827	592	15	optimal	optimal	ADJ
taxlaw-2827	592	16	balance	balance	NOUN
taxlaw-2827	592	17	between	between	ADP
taxlaw-2827	592	18	the	the	DET
taxlaw-2827	592	19	desire	desire	NOUN
taxlaw-2827	592	20	to	to	PART
taxlaw-2827	592	21	increase	increase	VERB
taxlaw-2827	592	22	the	the	DET
taxlaw-2827	592	23	financial	financial	ADJ
taxlaw-2827	592	24	returns	return	NOUN
taxlaw-2827	592	25	to	to	ADP
taxlaw-2827	592	26	their	their	PRON
taxlaw-2827	592	27	investments	investment	NOUN
taxlaw-2827	592	28	and	and	CCONJ
taxlaw-2827	592	29	the	the	DET
taxlaw-2827	592	30	tax	tax	NOUN
taxlaw-2827	592	31	ethics	ethic	NOUN
taxlaw-2827	592	32	.	.	PUNCT
taxlaw-2827	593	1	in	in	ADP
taxlaw-2827	593	2	the	the	DET
taxlaw-2827	593	3	context	context	NOUN
taxlaw-2827	593	4	of	of	ADP
taxlaw-2827	593	5	small	small	ADJ
taxlaw-2827	593	6	,	,	PUNCT
taxlaw-2827	593	7	closely	closely	ADV
taxlaw-2827	593	8	held	hold	VERB
taxlaw-2827	593	9	businesses	business	NOUN
taxlaw-2827	593	10	,	,	PUNCT
taxlaw-2827	593	11	where	where	SCONJ
taxlaw-2827	593	12	shareholders	shareholder	NOUN
taxlaw-2827	593	13	can	can	AUX
taxlaw-2827	593	14	communicate	communicate	VERB
taxlaw-2827	593	15	their	their	PRON
taxlaw-2827	593	16	aggressive	aggressive	ADJ
taxlaw-2827	593	17	tax	tax	NOUN
taxlaw-2827	593	18	preferences	preference	NOUN
taxlaw-2827	593	19	to	to	ADP
taxlaw-2827	593	20	managers	manager	NOUN
taxlaw-2827	593	21	,	,	PUNCT
taxlaw-2827	593	22	there	there	PRON
taxlaw-2827	593	23	should	should	AUX
taxlaw-2827	593	24	be	be	AUX
taxlaw-2827	593	25	no	no	DET
taxlaw-2827	593	26	political	political	ADJ
taxlaw-2827	593	27	agency	agency	NOUN
taxlaw-2827	593	28	problem	problem	NOUN
taxlaw-2827	593	29	on	on	ADP
taxlaw-2827	593	30	this	this	DET
taxlaw-2827	593	31	issue	issue	NOUN
taxlaw-2827	593	32	.	.	PUNCT
taxlaw-2827	594	1	however	however	ADV
taxlaw-2827	594	2	,	,	PUNCT
taxlaw-2827	594	3	the	the	DET
taxlaw-2827	594	4	same	same	ADJ
taxlaw-2827	594	5	does	do	AUX
taxlaw-2827	594	6	not	not	PART
taxlaw-2827	594	7	follow	follow	VERB
taxlaw-2827	594	8	in	in	ADP
taxlaw-2827	594	9	the	the	DET
taxlaw-2827	594	10	context	context	NOUN
taxlaw-2827	594	11	of	of	ADP
taxlaw-2827	594	12	large	large	ADJ
taxlaw-2827	594	13	,	,	PUNCT
taxlaw-2827	594	14	public	public	ADJ
taxlaw-2827	594	15	corporations	corporation	NOUN
taxlaw-2827	594	16	,	,	PUNCT
taxlaw-2827	594	17	especially	especially	ADV
taxlaw-2827	594	18	mnes	mne	NOUN
taxlaw-2827	594	19	.	.	PUNCT
taxlaw-2827	595	1	116	116	NUM
taxlaw-2827	595	2	this	this	PRON
taxlaw-2827	595	3	may	may	AUX
taxlaw-2827	595	4	also	also	ADV
taxlaw-2827	595	5	include	include	VERB
taxlaw-2827	595	6	reputational	reputational	ADJ
taxlaw-2827	595	7	costs	cost	NOUN
taxlaw-2827	595	8	associated	associate	VERB
taxlaw-2827	595	9	with	with	ADP
taxlaw-2827	595	10	consumer	consumer	NOUN
taxlaw-2827	595	11	pressure	pressure	NOUN
taxlaw-2827	595	12	on	on	ADP
taxlaw-2827	595	13	corporations	corporation	NOUN
taxlaw-2827	595	14	that	that	PRON
taxlaw-2827	595	15	are	be	AUX
taxlaw-2827	595	16	perceived	perceive	VERB
taxlaw-2827	595	17	as	as	ADP
taxlaw-2827	595	18	aggressive	aggressive	ADJ
taxlaw-2827	595	19	tax	tax	NOUN
taxlaw-2827	595	20	avoiders	avoider	NOUN
taxlaw-2827	595	21	or	or	CCONJ
taxlaw-2827	595	22	political	political	ADJ
taxlaw-2827	595	23	pressure	pressure	NOUN
taxlaw-2827	595	24	on	on	ADP
taxlaw-2827	595	25	politicians	politician	NOUN
taxlaw-2827	595	26	to	to	PART
taxlaw-2827	595	27	improve	improve	VERB
taxlaw-2827	595	28	the	the	DET
taxlaw-2827	595	29	tax	tax	NOUN
taxlaw-2827	595	30	system	system	NOUN
taxlaw-2827	595	31	.	.	PUNCT
taxlaw-2827	596	1	see	see	VERB
taxlaw-2827	596	2	david	david	PROPN
taxlaw-2827	596	3	l.	l.	PROPN
taxlaw-2827	596	4	lenter	lenter	PROPN
taxlaw-2827	596	5	et	et	PROPN
taxlaw-2827	596	6	al	al	PROPN
taxlaw-2827	596	7	.	.	PROPN
taxlaw-2827	596	8	,	,	PUNCT
taxlaw-2827	596	9	public	public	ADJ
taxlaw-2827	596	10	disclosure	disclosure	NOUN
taxlaw-2827	596	11	of	of	ADP
taxlaw-2827	596	12	corporate	corporate	ADJ
taxlaw-2827	596	13	tax	tax	NOUN
taxlaw-2827	596	14	return	return	NOUN
taxlaw-2827	596	15	information	information	NOUN
taxlaw-2827	596	16	:	:	PUNCT
taxlaw-2827	596	17	accounting	accounting	NOUN
taxlaw-2827	596	18	,	,	PUNCT
taxlaw-2827	596	19	economics	economic	NOUN
taxlaw-2827	596	20	,	,	PUNCT
taxlaw-2827	596	21	and	and	CCONJ
taxlaw-2827	596	22	legal	legal	ADJ
taxlaw-2827	596	23	perspectives	perspective	NOUN
taxlaw-2827	596	24	,	,	PUNCT
taxlaw-2827	596	25	56	56	NUM
taxlaw-2827	596	26	nat'l	nat'l	NOUN
taxlaw-2827	596	27	tax	tax	NOUN
taxlaw-2827	596	28	j.	j.	PROPN
taxlaw-2827	596	29	803	803	NUM
taxlaw-2827	596	30	,	,	PUNCT
taxlaw-2827	596	31	803	803	NUM
taxlaw-2827	596	32	(	(	PUNCT
taxlaw-2827	596	33	2003	2003	NUM
taxlaw-2827	596	34	)	)	PUNCT
taxlaw-2827	596	35	;	;	PUNCT
taxlaw-2827	596	36	joel	joel	PROPN
taxlaw-2827	596	37	slemrod	slemrod	PROPN
taxlaw-2827	596	38	,	,	PUNCT
taxlaw-2827	596	39	the	the	DET
taxlaw-2827	596	40	economics	economic	NOUN
taxlaw-2827	596	41	of	of	ADP
taxlaw-2827	596	42	corporate	corporate	ADJ
taxlaw-2827	596	43	tax	tax	NOUN
taxlaw-2827	596	44	selfishness	selfishness	NOUN
taxlaw-2827	596	45	,	,	PUNCT
taxlaw-2827	596	46	57	57	NUM
taxlaw-2827	596	47	nat'l	nat'l	PROPN
taxlaw-2827	596	48	tax	tax	NOUN
taxlaw-2827	596	49	j.	j.	PROPN
taxlaw-2827	596	50	877	877	NUM
taxlaw-2827	596	51	,	,	PUNCT
taxlaw-2827	596	52	886	886	NUM
taxlaw-2827	596	53	(	(	PUNCT
taxlaw-2827	596	54	2004	2004	NUM
taxlaw-2827	596	55	)	)	PUNCT
taxlaw-2827	596	56	.	.	PUNCT
taxlaw-2827	597	1	2014	2014	NUM
taxlaw-2827	597	2	]	]	PUNCT
taxlaw-2827	597	3	tax	tax	NOUN
taxlaw-2827	597	4	disclosure	disclosure	NOUN
taxlaw-2827	597	5	and	and	CCONJ
taxlaw-2827	597	6	corporate	corporate	ADJ
taxlaw-2827	597	7	political	political	ADJ
taxlaw-2827	597	8	agency	agency	NOUN
taxlaw-2827	597	9	111	111	NUM
taxlaw-2827	597	10	to	to	PART
taxlaw-2827	597	11	provide	provide	VERB
taxlaw-2827	597	12	the	the	DET
taxlaw-2827	597	13	type	type	NOUN
taxlaw-2827	597	14	of	of	ADP
taxlaw-2827	597	15	information	information	NOUN
taxlaw-2827	597	16	that	that	SCONJ
taxlaw-2827	597	17	“	"	PUNCT
taxlaw-2827	597	18	rational	rational	ADJ
taxlaw-2827	597	19	”	"	PUNCT
taxlaw-2827	597	20	investors	investor	NOUN
taxlaw-2827	597	21	and	and	CCONJ
taxlaw-2827	597	22	creditors	creditor	NOUN
taxlaw-2827	597	23	interested	interested	ADJ
taxlaw-2827	597	24	only	only	ADV
taxlaw-2827	597	25	in	in	ADP
taxlaw-2827	597	26	increasing	increase	VERB
taxlaw-2827	597	27	their	their	PRON
taxlaw-2827	597	28	wealth	wealth	NOUN
taxlaw-2827	597	29	would	would	AUX
taxlaw-2827	597	30	demand	demand	VERB
taxlaw-2827	597	31	—	—	PUNCT
taxlaw-2827	597	32	that	that	ADV
taxlaw-2827	597	33	is	is	ADV
taxlaw-2827	597	34	,	,	PUNCT
taxlaw-2827	597	35	only	only	ADV
taxlaw-2827	597	36	information	information	NOUN
taxlaw-2827	597	37	that	that	PRON
taxlaw-2827	597	38	impacts	impact	VERB
taxlaw-2827	597	39	a	a	DET
taxlaw-2827	597	40	given	give	VERB
taxlaw-2827	597	41	corporation	corporation	NOUN
taxlaw-2827	597	42	’s	’s	PART
taxlaw-2827	597	43	financial	financial	ADJ
taxlaw-2827	597	44	stability	stability	NOUN
taxlaw-2827	597	45	.	.	PUNCT
taxlaw-2827	598	1	117	117	NUM
taxlaw-2827	598	2	in	in	ADP
taxlaw-2827	598	3	fact	fact	NOUN
taxlaw-2827	598	4	,	,	PUNCT
taxlaw-2827	598	5	the	the	DET
taxlaw-2827	598	6	information	information	NOUN
taxlaw-2827	598	7	provided	provide	VERB
taxlaw-2827	598	8	by	by	ADP
taxlaw-2827	598	9	public	public	ADJ
taxlaw-2827	598	10	corporations	corporation	NOUN
taxlaw-2827	598	11	’	'	PUNCT
taxlaw-2827	598	12	financial	financial	ADJ
taxlaw-2827	598	13	statements	statement	NOUN
taxlaw-2827	598	14	is	be	AUX
taxlaw-2827	598	15	generally	generally	ADV
taxlaw-2827	598	16	not	not	PART
taxlaw-2827	598	17	sufficient	sufficient	ADJ
taxlaw-2827	598	18	to	to	PART
taxlaw-2827	598	19	isolate	isolate	VERB
taxlaw-2827	598	20	and	and	CCONJ
taxlaw-2827	598	21	compare	compare	VERB
taxlaw-2827	598	22	even	even	ADV
taxlaw-2827	598	23	very	very	ADV
taxlaw-2827	598	24	basic	basic	ADJ
taxlaw-2827	598	25	information	information	NOUN
taxlaw-2827	598	26	such	such	ADJ
taxlaw-2827	598	27	as	as	ADP
taxlaw-2827	598	28	annual	annual	ADJ
taxlaw-2827	598	29	tax	tax	NOUN
taxlaw-2827	598	30	liabilities	liability	NOUN
taxlaw-2827	598	31	and	and	CCONJ
taxlaw-2827	598	32	payments	payment	NOUN
taxlaw-2827	598	33	in	in	ADP
taxlaw-2827	598	34	a	a	DET
taxlaw-2827	598	35	given	give	VERB
taxlaw-2827	598	36	year	year	NOUN
taxlaw-2827	598	37	.	.	PUNCT
taxlaw-2827	599	1	118	118	NUM
taxlaw-2827	599	2	from	from	ADP
taxlaw-2827	599	3	a	a	DET
taxlaw-2827	599	4	social	social	ADJ
taxlaw-2827	599	5	perspective	perspective	NOUN
taxlaw-2827	599	6	,	,	PUNCT
taxlaw-2827	599	7	shareholders	shareholder	NOUN
taxlaw-2827	599	8	’	'	PUNCT
taxlaw-2827	599	9	general	general	ADJ
taxlaw-2827	599	10	lack	lack	NOUN
taxlaw-2827	599	11	of	of	ADP
taxlaw-2827	599	12	knowledge	knowledge	NOUN
taxlaw-2827	599	13	and	and	CCONJ
taxlaw-2827	599	14	ability	ability	NOUN
taxlaw-2827	599	15	to	to	PART
taxlaw-2827	599	16	comprehend	comprehend	VERB
taxlaw-2827	599	17	the	the	DET
taxlaw-2827	599	18	conduct	conduct	NOUN
taxlaw-2827	599	19	of	of	ADP
taxlaw-2827	599	20	corporate	corporate	ADJ
taxlaw-2827	599	21	agents	agent	NOUN
taxlaw-2827	599	22	is	be	AUX
taxlaw-2827	599	23	far	far	ADV
taxlaw-2827	599	24	from	from	ADP
taxlaw-2827	599	25	optimal	optimal	ADJ
taxlaw-2827	599	26	.	.	PUNCT
taxlaw-2827	600	1	given	give	VERB
taxlaw-2827	600	2	the	the	DET
taxlaw-2827	600	3	powerful	powerful	ADJ
taxlaw-2827	600	4	arguments	argument	NOUN
taxlaw-2827	600	5	that	that	SCONJ
taxlaw-2827	600	6	tax	tax	NOUN
taxlaw-2827	600	7	planning	planning	NOUN
taxlaw-2827	600	8	has	have	VERB
taxlaw-2827	600	9	little	little	ADJ
taxlaw-2827	600	10	,	,	PUNCT
taxlaw-2827	600	11	if	if	SCONJ
taxlaw-2827	600	12	any	any	PRON
taxlaw-2827	600	13	,	,	PUNCT
taxlaw-2827	600	14	positive	positive	ADJ
taxlaw-2827	600	15	social	social	ADJ
taxlaw-2827	600	16	welfare	welfare	NOUN
taxlaw-2827	600	17	effects	effect	NOUN
taxlaw-2827	600	18	on	on	ADP
taxlaw-2827	600	19	society	society	NOUN
taxlaw-2827	600	20	,	,	PUNCT
taxlaw-2827	600	21	this	this	PRON
taxlaw-2827	600	22	seems	seem	VERB
taxlaw-2827	600	23	to	to	PART
taxlaw-2827	600	24	be	be	AUX
taxlaw-2827	600	25	a	a	DET
taxlaw-2827	600	26	relatively	relatively	ADV
taxlaw-2827	600	27	straightforward	straightforward	ADJ
taxlaw-2827	600	28	case	case	NOUN
taxlaw-2827	600	29	in	in	ADP
taxlaw-2827	600	30	which	which	PRON
taxlaw-2827	600	31	the	the	DET
taxlaw-2827	600	32	rational	rational	ADJ
taxlaw-2827	600	33	ignorance	ignorance	NOUN
taxlaw-2827	600	34	among	among	ADP
taxlaw-2827	600	35	shareholders	shareholder	NOUN
taxlaw-2827	600	36	encourages	encourage	VERB
taxlaw-2827	600	37	corporate	corporate	ADJ
taxlaw-2827	600	38	managers	manager	NOUN
taxlaw-2827	600	39	to	to	PART
taxlaw-2827	600	40	engage	engage	VERB
taxlaw-2827	600	41	in	in	ADP
taxlaw-2827	600	42	behaviors	behavior	NOUN
taxlaw-2827	600	43	that	that	PRON
taxlaw-2827	600	44	have	have	VERB
taxlaw-2827	600	45	negative	negative	ADJ
taxlaw-2827	600	46	social	social	ADJ
taxlaw-2827	600	47	welfare	welfare	NOUN
taxlaw-2827	600	48	effects	effect	NOUN
taxlaw-2827	600	49	overall	overall	ADV
taxlaw-2827	600	50	.	.	PUNCT
taxlaw-2827	601	1	the	the	DET
taxlaw-2827	601	2	relatively	relatively	ADV
taxlaw-2827	601	3	smooth	smooth	ADJ
taxlaw-2827	601	4	operation	operation	NOUN
taxlaw-2827	601	5	of	of	ADP
taxlaw-2827	601	6	modern	modern	ADJ
taxlaw-2827	601	7	self	self	NOUN
taxlaw-2827	601	8	-	-	PUNCT
taxlaw-2827	601	9	reporting	report	VERB
taxlaw-2827	601	10	tax	tax	NOUN
taxlaw-2827	601	11	systems	system	NOUN
taxlaw-2827	601	12	is	be	AUX
taxlaw-2827	601	13	possible	possible	ADJ
taxlaw-2827	601	14	because	because	SCONJ
taxlaw-2827	601	15	of	of	ADP
taxlaw-2827	601	16	individuals	individual	NOUN
taxlaw-2827	601	17	’	'	PUNCT
taxlaw-2827	601	18	reluctance	reluctance	NOUN
taxlaw-2827	601	19	to	to	PART
taxlaw-2827	601	20	maximize	maximize	VERB
taxlaw-2827	601	21	their	their	PRON
taxlaw-2827	601	22	financial	financial	ADJ
taxlaw-2827	601	23	returns	return	NOUN
taxlaw-2827	601	24	by	by	ADP
taxlaw-2827	601	25	exploiting	exploit	VERB
taxlaw-2827	601	26	tax	tax	NOUN
taxlaw-2827	601	27	loopholes	loophole	NOUN
taxlaw-2827	601	28	and	and	CCONJ
taxlaw-2827	601	29	evasion	evasion	NOUN
taxlaw-2827	601	30	opportunities	opportunity	NOUN
taxlaw-2827	601	31	.	.	PUNCT
taxlaw-2827	602	1	119	119	NUM
taxlaw-2827	602	2	because	because	SCONJ
taxlaw-2827	602	3	sanctions	sanction	NOUN
taxlaw-2827	602	4	alone	alone	ADV
taxlaw-2827	602	5	are	be	AUX
taxlaw-2827	602	6	insufficient	insufficient	ADJ
taxlaw-2827	602	7	in	in	ADP
taxlaw-2827	602	8	deterring	deter	VERB
taxlaw-2827	602	9	aggressive	aggressive	ADJ
taxlaw-2827	602	10	tax	tax	NOUN
taxlaw-2827	602	11	planning	planning	NOUN
taxlaw-2827	602	12	behavior	behavior	NOUN
taxlaw-2827	602	13	,	,	PUNCT
taxlaw-2827	602	14	tax	tax	NOUN
taxlaw-2827	602	15	authorities	authority	NOUN
taxlaw-2827	602	16	also	also	ADV
taxlaw-2827	602	17	have	have	VERB
taxlaw-2827	602	18	to	to	PART
taxlaw-2827	602	19	rely	rely	VERB
taxlaw-2827	602	20	on	on	ADP
taxlaw-2827	602	21	the	the	DET
taxlaw-2827	602	22	social	social	ADJ
taxlaw-2827	602	23	norms	norm	NOUN
taxlaw-2827	602	24	of	of	ADP
taxlaw-2827	602	25	ethical	ethical	ADJ
taxlaw-2827	602	26	tax	tax	NOUN
taxlaw-2827	602	27	compliance	compliance	NOUN
taxlaw-2827	602	28	among	among	ADP
taxlaw-2827	602	29	sophisticated	sophisticated	ADJ
taxlaw-2827	602	30	corporate	corporate	ADJ
taxlaw-2827	602	31	actors	actor	NOUN
taxlaw-2827	602	32	.	.	PUNCT
taxlaw-2827	603	1	in	in	ADP
taxlaw-2827	603	2	this	this	DET
taxlaw-2827	603	3	context	context	NOUN
taxlaw-2827	603	4	,	,	PUNCT
taxlaw-2827	603	5	the	the	DET
taxlaw-2827	603	6	detachment	detachment	NOUN
taxlaw-2827	603	7	of	of	ADP
taxlaw-2827	603	8	shareholders	shareholder	NOUN
taxlaw-2827	603	9	from	from	ADP
taxlaw-2827	603	10	knowledge	knowledge	NOUN
taxlaw-2827	603	11	and	and	CCONJ
taxlaw-2827	603	12	accountability	accountability	NOUN
taxlaw-2827	603	13	makes	make	VERB
taxlaw-2827	603	14	corporate	corporate	ADJ
taxlaw-2827	603	15	tax	tax	NOUN
taxlaw-2827	603	16	compliance	compliance	NOUN
taxlaw-2827	603	17	more	more	ADV
taxlaw-2827	603	18	difficult	difficult	ADJ
taxlaw-2827	603	19	to	to	PART
taxlaw-2827	603	20	achieve	achieve	VERB
taxlaw-2827	603	21	.	.	PUNCT
taxlaw-2827	604	1	put	put	VERB
taxlaw-2827	604	2	differently	differently	ADV
taxlaw-2827	604	3	,	,	PUNCT
taxlaw-2827	604	4	current	current	ADJ
taxlaw-2827	604	5	wealth	wealth	NOUN
taxlaw-2827	604	6	maximization	maximization	NOUN
taxlaw-2827	604	7	-	-	PUNCT
taxlaw-2827	604	8	oriented	orient	VERB
taxlaw-2827	604	9	corporate	corporate	ADJ
taxlaw-2827	604	10	law	law	NOUN
taxlaw-2827	604	11	and	and	CCONJ
taxlaw-2827	604	12	financial	financial	ADJ
taxlaw-2827	604	13	disclosure	disclosure	NOUN
taxlaw-2827	604	14	regimes	regime	NOUN
taxlaw-2827	604	15	encourage	encourage	VERB
taxlaw-2827	604	16	corporations	corporation	NOUN
taxlaw-2827	604	17	to	to	PART
taxlaw-2827	604	18	turn	turn	VERB
taxlaw-2827	604	19	their	their	PRON
taxlaw-2827	604	20	tax	tax	NOUN
taxlaw-2827	604	21	departments	department	NOUN
taxlaw-2827	604	22	into	into	ADP
taxlaw-2827	604	23	“	"	PUNCT
taxlaw-2827	604	24	profit	profit	NOUN
taxlaw-2827	604	25	centers	center	NOUN
taxlaw-2827	604	26	.	.	PUNCT
taxlaw-2827	604	27	”	"	PUNCT
taxlaw-2827	605	1	120	120	NUM
taxlaw-2827	605	2	these	these	DET
taxlaw-2827	605	3	incentives	incentive	NOUN
taxlaw-2827	605	4	to	to	PART
taxlaw-2827	605	5	turn	turn	VERB
taxlaw-2827	605	6	tax	tax	NOUN
taxlaw-2827	605	7	minimization	minimization	NOUN
taxlaw-2827	605	8	into	into	ADP
taxlaw-2827	605	9	a	a	DET
taxlaw-2827	605	10	business	business	NOUN
taxlaw-2827	605	11	strategy	strategy	NOUN
taxlaw-2827	605	12	may	may	AUX
taxlaw-2827	605	13	strike	strike	VERB
taxlaw-2827	605	14	some	some	PRON
taxlaw-2827	605	15	as	as	ADP
taxlaw-2827	605	16	odd	odd	ADJ
taxlaw-2827	605	17	since	since	SCONJ
taxlaw-2827	605	18	large	large	ADJ
taxlaw-2827	605	19	corporations	corporation	NOUN
taxlaw-2827	605	20	,	,	PUNCT
taxlaw-2827	605	21	particularly	particularly	ADV
taxlaw-2827	605	22	mnes	mne	NOUN
taxlaw-2827	605	23	,	,	PUNCT
taxlaw-2827	605	24	are	be	AUX
taxlaw-2827	605	25	not	not	PART
taxlaw-2827	605	26	ordinary	ordinary	ADJ
taxlaw-2827	605	27	taxpayers	taxpayer	NOUN
taxlaw-2827	605	28	;	;	PUNCT
taxlaw-2827	605	29	rather	rather	ADV
taxlaw-2827	605	30	,	,	PUNCT
taxlaw-2827	605	31	they	they	PRON
taxlaw-2827	605	32	are	be	AUX
taxlaw-2827	605	33	the	the	DET
taxlaw-2827	605	34	ones	one	NOUN
taxlaw-2827	605	35	responsible	responsible	ADJ
taxlaw-2827	605	36	for	for	ADP
taxlaw-2827	605	37	most	most	ADJ
taxlaw-2827	605	38	of	of	ADP
taxlaw-2827	605	39	a	a	DET
taxlaw-2827	605	40	country	country	NOUN
taxlaw-2827	605	41	’s	’s	PART
taxlaw-2827	605	42	corporate	corporate	ADJ
taxlaw-2827	605	43	income	income	NOUN
taxlaw-2827	605	44	tax	tax	NOUN
taxlaw-2827	605	45	revenue	revenue	NOUN
taxlaw-2827	605	46	.	.	PUNCT
taxlaw-2827	606	1	121	121	NUM
taxlaw-2827	606	2	furthermore	furthermore	ADV
taxlaw-2827	606	3	,	,	PUNCT
taxlaw-2827	606	4	mnes	mne	NOUN
taxlaw-2827	606	5	,	,	PUNCT
taxlaw-2827	606	6	as	as	ADP
taxlaw-2827	606	7	taxpayers	taxpayer	NOUN
taxlaw-2827	606	8	,	,	PUNCT
taxlaw-2827	606	9	have	have	VERB
taxlaw-2827	606	10	a	a	DET
taxlaw-2827	606	11	large	large	ADJ
taxlaw-2827	606	12	number	number	NOUN
taxlaw-2827	606	13	of	of	ADP
taxlaw-2827	606	14	tax	tax	NOUN
taxlaw-2827	606	15	reduction	reduction	NOUN
taxlaw-2827	606	16	opportunities	opportunity	NOUN
taxlaw-2827	606	17	because	because	SCONJ
taxlaw-2827	606	18	they	they	PRON
taxlaw-2827	606	19	operate	operate	VERB
taxlaw-2827	606	20	in	in	ADP
taxlaw-2827	606	21	multiple	multiple	ADJ
taxlaw-2827	606	22	jurisdictions	jurisdiction	NOUN
taxlaw-2827	606	23	,	,	PUNCT
taxlaw-2827	606	24	employ	employ	VERB
taxlaw-2827	606	25	economies	economy	NOUN
taxlaw-2827	606	26	of	of	ADP
taxlaw-2827	606	27	scope	scope	NOUN
taxlaw-2827	606	28	and	and	CCONJ
taxlaw-2827	606	29	scale	scale	NOUN
taxlaw-2827	606	30	,	,	PUNCT
taxlaw-2827	606	31	maintain	maintain	VERB
taxlaw-2827	606	32	considerable	considerable	ADJ
taxlaw-2827	606	33	lobbying	lobbying	NOUN
taxlaw-2827	606	34	power	power	NOUN
taxlaw-2827	606	35	,	,	PUNCT
taxlaw-2827	606	36	and	and	CCONJ
taxlaw-2827	606	37	have	have	VERB
taxlaw-2827	606	38	access	access	NOUN
taxlaw-2827	606	39	to	to	ADP
taxlaw-2827	606	40	tax	tax	NOUN
taxlaw-2827	606	41	planning	planning	NOUN
taxlaw-2827	606	42	expertise	expertise	NOUN
taxlaw-2827	606	43	.	.	PUNCT
taxlaw-2827	607	1	unsurprisingly	unsurprisingly	ADV
taxlaw-2827	607	2	,	,	PUNCT
taxlaw-2827	607	3	the	the	DET
taxlaw-2827	607	4	result	result	NOUN
taxlaw-2827	607	5	of	of	ADP
taxlaw-2827	607	6	tax	tax	NOUN
taxlaw-2827	607	7	planning	planning	NOUN
taxlaw-2827	607	8	by	by	ADP
taxlaw-2827	607	9	these	these	DET
taxlaw-2827	607	10	large	large	ADJ
taxlaw-2827	607	11	corporate	corporate	ADJ
taxlaw-2827	607	12	taxpayers	taxpayer	NOUN
taxlaw-2827	607	13	is	be	AUX
taxlaw-2827	607	14	extremely	extremely	ADV
taxlaw-2827	607	15	costly	costly	ADJ
taxlaw-2827	607	16	in	in	ADP
taxlaw-2827	607	17	terms	term	NOUN
taxlaw-2827	607	18	of	of	ADP
taxlaw-2827	607	19	foregone	foregone	NOUN
taxlaw-2827	607	20	revenue	revenue	NOUN
taxlaw-2827	607	21	.	.	PUNCT
taxlaw-2827	608	1	122	122	NUM
taxlaw-2827	608	2	this	this	DET
taxlaw-2827	608	3	result	result	NOUN
taxlaw-2827	608	4	is	be	AUX
taxlaw-2827	608	5	neither	neither	CCONJ
taxlaw-2827	608	6	neutral	neutral	ADJ
taxlaw-2827	608	7	nor	nor	CCONJ
taxlaw-2827	608	8	reasonable	reasonable	ADJ
taxlaw-2827	608	9	from	from	ADP
taxlaw-2827	608	10	a	a	DET
taxlaw-2827	608	11	social	social	ADJ
taxlaw-2827	608	12	perspective	perspective	NOUN
taxlaw-2827	608	13	.	.	PUNCT
taxlaw-2827	609	1	nevertheless	nevertheless	ADV
taxlaw-2827	609	2	,	,	PUNCT
taxlaw-2827	609	3	it	it	PRON
taxlaw-2827	609	4	is	be	AUX
taxlaw-2827	609	5	a	a	DET
taxlaw-2827	609	6	predictable	predictable	ADJ
taxlaw-2827	609	7	outcome	outcome	NOUN
taxlaw-2827	609	8	,	,	PUNCT
taxlaw-2827	609	9	given	give	VERB
taxlaw-2827	609	10	the	the	DET
taxlaw-2827	609	11	rational	rational	ADJ
taxlaw-2827	609	12	response	response	NOUN
taxlaw-2827	609	13	of	of	ADP
taxlaw-2827	609	14	managers	manager	NOUN
taxlaw-2827	609	15	to	to	ADP
taxlaw-2827	609	16	the	the	DET
taxlaw-2827	609	17	incentives	incentive	NOUN
taxlaw-2827	609	18	that	that	PRON
taxlaw-2827	609	19	current	current	ADJ
taxlaw-2827	609	20	financial	financial	ADJ
taxlaw-2827	609	21	disclosure	disclosure	NOUN
taxlaw-2827	609	22	rules	rule	NOUN
taxlaw-2827	609	23	provide	provide	VERB
taxlaw-2827	609	24	.	.	PUNCT
taxlaw-2827	610	1	b.	b.	PROPN
taxlaw-2827	610	2	tax	tax	PROPN
taxlaw-2827	610	3	disclosure	disclosure	NOUN
taxlaw-2827	610	4	:	:	PUNCT
taxlaw-2827	610	5	from	from	ADP
taxlaw-2827	610	6	theory	theory	NOUN
taxlaw-2827	610	7	to	to	PART
taxlaw-2827	610	8	practice	practice	VERB
taxlaw-2827	610	9	this	this	DET
taxlaw-2827	610	10	subpart	subpart	NOUN
taxlaw-2827	610	11	provides	provide	VERB
taxlaw-2827	610	12	a	a	DET
taxlaw-2827	610	13	basic	basic	ADJ
taxlaw-2827	610	14	summary	summary	NOUN
taxlaw-2827	610	15	of	of	ADP
taxlaw-2827	610	16	the	the	DET
taxlaw-2827	610	17	literature	literature	NOUN
taxlaw-2827	610	18	dealing	deal	VERB
taxlaw-2827	610	19	with	with	ADP
taxlaw-2827	610	20	tax	tax	NOUN
taxlaw-2827	610	21	disclosure	disclosure	NOUN
taxlaw-2827	610	22	,	,	PUNCT
taxlaw-2827	610	23	describing	describe	VERB
taxlaw-2827	610	24	some	some	PRON
taxlaw-2827	610	25	of	of	ADP
taxlaw-2827	610	26	the	the	DET
taxlaw-2827	610	27	key	key	ADJ
taxlaw-2827	610	28	strengths	strength	NOUN
taxlaw-2827	610	29	and	and	CCONJ
taxlaw-2827	610	30	weaknesses	weakness	NOUN
taxlaw-2827	610	31	of	of	ADP
taxlaw-2827	610	32	public	public	ADJ
taxlaw-2827	610	33	disclosure	disclosure	NOUN
taxlaw-2827	610	34	of	of	ADP
taxlaw-2827	610	35	corporate	corporate	ADJ
taxlaw-2827	610	36	tax	tax	NOUN
taxlaw-2827	610	37	information	information	NOUN
taxlaw-2827	610	38	.	.	PUNCT
taxlaw-2827	611	1	it	it	PRON
taxlaw-2827	611	2	then	then	ADV
taxlaw-2827	611	3	turns	turn	VERB
taxlaw-2827	611	4	to	to	PART
taxlaw-2827	611	5	examine	examine	VERB
taxlaw-2827	611	6	this	this	DET
taxlaw-2827	611	7	article	article	NOUN
taxlaw-2827	611	8	’s	’s	PART
taxlaw-2827	611	9	analysis	analysis	NOUN
taxlaw-2827	611	10	about	about	ADP
taxlaw-2827	611	11	the	the	DET
taxlaw-2827	611	12	negative	negative	ADJ
taxlaw-2827	611	13	political	political	ADJ
taxlaw-2827	611	14	externalities	externality	NOUN
taxlaw-2827	611	15	of	of	ADP
taxlaw-2827	611	16	non	non	ADJ
taxlaw-2827	611	17	-	-	NOUN
taxlaw-2827	611	18	disclosure	disclosure	NOUN
taxlaw-2827	611	19	.	.	PUNCT
taxlaw-2827	612	1	the	the	DET
taxlaw-2827	612	2	next	next	ADJ
taxlaw-2827	612	3	subpart	subpart	NOUN
taxlaw-2827	612	4	contextualizes	contextualize	VERB
taxlaw-2827	612	5	these	these	DET
taxlaw-2827	612	6	conclusions	conclusion	NOUN
taxlaw-2827	612	7	by	by	ADP
taxlaw-2827	612	8	explaining	explain	VERB
taxlaw-2827	612	9	how	how	SCONJ
taxlaw-2827	612	10	tax	tax	NOUN
taxlaw-2827	612	11	disclosure	disclosure	NOUN
taxlaw-2827	612	12	would	would	AUX
taxlaw-2827	612	13	operate	operate	VERB
taxlaw-2827	612	14	with	with	ADP
taxlaw-2827	612	15	respect	respect	NOUN
taxlaw-2827	612	16	to	to	ADP
taxlaw-2827	612	17	a	a	DET
taxlaw-2827	612	18	recent	recent	ADJ
taxlaw-2827	612	19	,	,	PUNCT
taxlaw-2827	612	20	well	well	ADV
taxlaw-2827	612	21	-	-	PUNCT
taxlaw-2827	612	22	publicized	publicize	VERB
taxlaw-2827	612	23	tax	tax	NOUN
taxlaw-2827	612	24	minimization	minimization	NOUN
taxlaw-2827	612	25	strategy	strategy	NOUN
taxlaw-2827	612	26	employed	employ	VERB
taxlaw-2827	612	27	by	by	ADP
taxlaw-2827	612	28	apple	apple	NOUN
taxlaw-2827	612	29	.	.	PUNCT
taxlaw-2827	613	1	tax	tax	NOUN
taxlaw-2827	613	2	disclosure	disclosure	NOUN
taxlaw-2827	613	3	has	have	AUX
taxlaw-2827	613	4	been	be	AUX
taxlaw-2827	613	5	employed	employ	VERB
taxlaw-2827	613	6	in	in	ADP
taxlaw-2827	613	7	the	the	DET
taxlaw-2827	613	8	united	united	PROPN
taxlaw-2827	613	9	states	states	PROPN
taxlaw-2827	613	10	in	in	ADP
taxlaw-2827	613	11	the	the	DET
taxlaw-2827	613	12	past	past	NOUN
taxlaw-2827	613	13	,	,	PUNCT
taxlaw-2827	613	14	123	123	NUM
taxlaw-2827	613	15	and	and	CCONJ
taxlaw-2827	613	16	is	be	AUX
taxlaw-2827	613	17	still	still	ADV
taxlaw-2827	613	18	117	117	NUM
taxlaw-2827	613	19	gary	gary	PROPN
taxlaw-2827	613	20	a.	a.	PROPN
taxlaw-2827	613	21	mcgill	mcgill	PROPN
taxlaw-2827	613	22	&	&	CCONJ
taxlaw-2827	613	23	edmund	edmund	PROPN
taxlaw-2827	613	24	outslay	outslay	PROPN
taxlaw-2827	613	25	,	,	PUNCT
taxlaw-2827	613	26	lost	lose	VERB
taxlaw-2827	613	27	in	in	ADP
taxlaw-2827	613	28	translation	translation	NOUN
taxlaw-2827	613	29	:	:	PUNCT
taxlaw-2827	613	30	detecting	detect	VERB
taxlaw-2827	613	31	tax	tax	NOUN
taxlaw-2827	613	32	shelter	shelter	NOUN
taxlaw-2827	613	33	activity	activity	NOUN
taxlaw-2827	613	34	in	in	ADP
taxlaw-2827	613	35	financial	financial	ADJ
taxlaw-2827	613	36	statements	statement	NOUN
taxlaw-2827	613	37	,	,	PUNCT
taxlaw-2827	613	38	57	57	NUM
taxlaw-2827	613	39	nat'l	nat'l	PROPN
taxlaw-2827	613	40	tax	tax	NOUN
taxlaw-2827	613	41	j.	j.	PROPN
taxlaw-2827	613	42	739	739	PROPN
taxlaw-2827	613	43	,	,	PUNCT
taxlaw-2827	613	44	743–44	743–44	PROPN
taxlaw-2827	613	45	(	(	PUNCT
taxlaw-2827	613	46	2004	2004	NUM
taxlaw-2827	613	47	)	)	PUNCT
taxlaw-2827	613	48	.	.	PUNCT
taxlaw-2827	614	1	118	118	NUM
taxlaw-2827	614	2	see	see	VERB
taxlaw-2827	614	3	lenter	lenter	ADJ
taxlaw-2827	614	4	,	,	PUNCT
taxlaw-2827	614	5	supra	supra	ADJ
taxlaw-2827	614	6	note	note	NOUN
taxlaw-2827	614	7	116	116	NUM
taxlaw-2827	614	8	,	,	PUNCT
taxlaw-2827	614	9	at	at	ADP
taxlaw-2827	614	10	822	822	NUM
taxlaw-2827	614	11	.	.	PUNCT
taxlaw-2827	615	1	119	119	NUM
taxlaw-2827	615	2	see	see	VERB
taxlaw-2827	615	3	weisbach	weisbach	NOUN
taxlaw-2827	615	4	,	,	PUNCT
taxlaw-2827	615	5	supra	supra	ADJ
taxlaw-2827	615	6	note	note	NOUN
taxlaw-2827	615	7	106	106	NUM
taxlaw-2827	615	8	,	,	PUNCT
taxlaw-2827	615	9	at	at	ADP
taxlaw-2827	615	10	243–47	243–47	NUM
taxlaw-2827	615	11	.	.	PUNCT
taxlaw-2827	616	1	120	120	NUM
taxlaw-2827	616	2	see	see	VERB
taxlaw-2827	616	3	slemrod	slemrod	NOUN
taxlaw-2827	616	4	,	,	PUNCT
taxlaw-2827	616	5	supra	supra	PROPN
taxlaw-2827	616	6	note	note	NOUN
taxlaw-2827	616	7	116	116	NUM
taxlaw-2827	616	8	,	,	PUNCT
taxlaw-2827	616	9	at	at	ADP
taxlaw-2827	616	10	885	885	NUM
taxlaw-2827	616	11	.	.	PUNCT
taxlaw-2827	616	12	121	121	NUM
taxlaw-2827	616	13	ilan	ilan	PROPN
taxlaw-2827	616	14	benshalom	benshalom	PROPN
taxlaw-2827	616	15	,	,	PUNCT
taxlaw-2827	616	16	how	how	SCONJ
taxlaw-2827	616	17	to	to	PART
taxlaw-2827	616	18	live	live	VERB
taxlaw-2827	616	19	with	with	ADP
taxlaw-2827	616	20	a	a	DET
taxlaw-2827	616	21	tax	tax	NOUN
taxlaw-2827	616	22	code	code	NOUN
taxlaw-2827	616	23	with	with	ADP
taxlaw-2827	616	24	which	which	PRON
taxlaw-2827	616	25	you	you	PRON
taxlaw-2827	616	26	disagree	disagree	VERB
taxlaw-2827	616	27	:	:	PUNCT
taxlaw-2827	616	28	doctrine	doctrine	NOUN
taxlaw-2827	616	29	,	,	PUNCT
taxlaw-2827	616	30	optimal	optimal	ADJ
taxlaw-2827	616	31	tax	tax	NOUN
taxlaw-2827	616	32	,	,	PUNCT
taxlaw-2827	616	33	common	common	ADJ
taxlaw-2827	616	34	sense	sense	NOUN
taxlaw-2827	616	35	,	,	PUNCT
taxlaw-2827	616	36	and	and	CCONJ
taxlaw-2827	616	37	the	the	DET
taxlaw-2827	616	38	debt	debt	NOUN
taxlaw-2827	616	39	equity	equity	NOUN
taxlaw-2827	616	40	distinction	distinction	NOUN
taxlaw-2827	616	41	88	88	NUM
taxlaw-2827	616	42	n.c.l	n.c.l	ADV
taxlaw-2827	616	43	.	.	PUNCT
taxlaw-2827	617	1	rev	rev	PROPN
taxlaw-2827	617	2	.	.	PROPN
taxlaw-2827	617	3	1217	1217	NUM
taxlaw-2827	617	4	,	,	PUNCT
taxlaw-2827	617	5	1239	1239	NUM
taxlaw-2827	617	6	(	(	PUNCT
taxlaw-2827	617	7	2010	2010	NUM
taxlaw-2827	617	8	)	)	PUNCT
taxlaw-2827	617	9	.	.	PUNCT
taxlaw-2827	618	1	122	122	NUM
taxlaw-2827	618	2	see	see	VERB
taxlaw-2827	618	3	christensen	christensen	PROPN
taxlaw-2827	618	4	&	&	CCONJ
taxlaw-2827	618	5	murphy	murphy	PROPN
taxlaw-2827	618	6	,	,	PUNCT
taxlaw-2827	618	7	supra	supra	PROPN
taxlaw-2827	618	8	note	note	PROPN
taxlaw-2827	618	9	103	103	NUM
taxlaw-2827	618	10	,	,	PUNCT
taxlaw-2827	618	11	at	at	ADP
taxlaw-2827	618	12	39–40	39–40	NUM
taxlaw-2827	618	13	(	(	PUNCT
taxlaw-2827	618	14	suggesting	suggest	VERB
taxlaw-2827	618	15	that	that	DET
taxlaw-2827	618	16	reliance	reliance	NOUN
taxlaw-2827	618	17	on	on	ADP
taxlaw-2827	618	18	the	the	DET
taxlaw-2827	618	19	offshore	offshore	ADJ
taxlaw-2827	618	20	economy	economy	NOUN
taxlaw-2827	618	21	has	have	AUX
taxlaw-2827	618	22	become	become	VERB
taxlaw-2827	618	23	an	an	DET
taxlaw-2827	618	24	important	important	ADJ
taxlaw-2827	618	25	component	component	NOUN
taxlaw-2827	618	26	of	of	ADP
taxlaw-2827	618	27	many	many	ADJ
taxlaw-2827	618	28	globalized	globalized	ADJ
taxlaw-2827	618	29	sectors	sector	NOUN
taxlaw-2827	618	30	)	)	PUNCT
taxlaw-2827	618	31	;	;	PUNCT
taxlaw-2827	618	32	slemrod	slemrod	NOUN
taxlaw-2827	618	33	,	,	PUNCT
taxlaw-2827	618	34	supra	supra	PROPN
taxlaw-2827	618	35	note	note	NOUN
taxlaw-2827	618	36	116	116	NUM
taxlaw-2827	618	37	,	,	PUNCT
taxlaw-2827	618	38	at	at	ADP
taxlaw-2827	618	39	880	880	NUM
taxlaw-2827	618	40	.	.	PUNCT
taxlaw-2827	619	1	123	123	NUM
taxlaw-2827	619	2	see	see	VERB
taxlaw-2827	619	3	lenter	lenter	ADJ
taxlaw-2827	619	4	,	,	PUNCT
taxlaw-2827	619	5	supra	supra	ADJ
taxlaw-2827	619	6	note	note	NOUN
taxlaw-2827	619	7	116	116	NUM
taxlaw-2827	619	8	,	,	PUNCT
taxlaw-2827	619	9	at	at	ADP
taxlaw-2827	619	10	807–10	807–10	NUM
taxlaw-2827	619	11	(	(	PUNCT
taxlaw-2827	619	12	describing	describe	VERB
taxlaw-2827	619	13	the	the	DET
taxlaw-2827	619	14	u.s	u.s	PROPN
taxlaw-2827	619	15	.	.	PROPN
taxlaw-2827	619	16	experience	experience	NOUN
taxlaw-2827	619	17	with	with	ADP
taxlaw-2827	619	18	tax	tax	NOUN
taxlaw-2827	619	19	disclosure	disclosure	NOUN
taxlaw-2827	619	20	rules	rule	NOUN
taxlaw-2827	619	21	)	)	PUNCT
taxlaw-2827	619	22	.	.	PUNCT
taxlaw-2827	620	1	112	112	NUM
taxlaw-2827	620	2	columbia	columbia	PROPN
taxlaw-2827	620	3	journal	journal	PROPN
taxlaw-2827	620	4	of	of	ADP
taxlaw-2827	620	5	tax	tax	NOUN
taxlaw-2827	620	6	law	law	NOUN
taxlaw-2827	621	1	[	[	X
taxlaw-2827	621	2	vol.6:86	vol.6:86	NOUN
taxlaw-2827	621	3	employed	employ	VERB
taxlaw-2827	621	4	in	in	ADP
taxlaw-2827	621	5	various	various	ADJ
taxlaw-2827	621	6	(	(	PUNCT
taxlaw-2827	621	7	primarily	primarily	ADV
taxlaw-2827	621	8	scandinavian	scandinavian	ADJ
taxlaw-2827	621	9	)	)	PUNCT
taxlaw-2827	621	10	countries	country	NOUN
taxlaw-2827	621	11	,	,	PUNCT
taxlaw-2827	621	12	where	where	SCONJ
taxlaw-2827	621	13	taxpayers	taxpayer	NOUN
taxlaw-2827	621	14	are	be	AUX
taxlaw-2827	621	15	required	require	VERB
taxlaw-2827	621	16	to	to	PART
taxlaw-2827	621	17	report	report	VERB
taxlaw-2827	621	18	their	their	PRON
taxlaw-2827	621	19	tax	tax	NOUN
taxlaw-2827	621	20	liabilities	liability	NOUN
taxlaw-2827	621	21	.	.	PUNCT
taxlaw-2827	622	1	124	124	NUM
taxlaw-2827	622	2	historically	historically	ADV
taxlaw-2827	622	3	,	,	PUNCT
taxlaw-2827	622	4	the	the	DET
taxlaw-2827	622	5	tax	tax	NOUN
taxlaw-2827	622	6	disclosure	disclosure	NOUN
taxlaw-2827	622	7	debate	debate	NOUN
taxlaw-2827	622	8	has	have	AUX
taxlaw-2827	622	9	revolved	revolve	VERB
taxlaw-2827	622	10	around	around	ADP
taxlaw-2827	622	11	a	a	DET
taxlaw-2827	622	12	somewhat	somewhat	ADV
taxlaw-2827	622	13	different	different	ADJ
taxlaw-2827	622	14	axis	axis	NOUN
taxlaw-2827	622	15	than	than	SCONJ
taxlaw-2827	622	16	that	that	PRON
taxlaw-2827	622	17	presented	present	VERB
taxlaw-2827	622	18	in	in	ADP
taxlaw-2827	622	19	this	this	DET
taxlaw-2827	622	20	analysis	analysis	NOUN
taxlaw-2827	622	21	—	—	PUNCT
taxlaw-2827	622	22	namely	namely	ADV
taxlaw-2827	622	23	,	,	PUNCT
taxlaw-2827	622	24	whether	whether	SCONJ
taxlaw-2827	622	25	it	it	PRON
taxlaw-2827	622	26	can	can	AUX
taxlaw-2827	622	27	help	help	VERB
taxlaw-2827	622	28	improve	improve	VERB
taxlaw-2827	622	29	tax	tax	NOUN
taxlaw-2827	622	30	compliance	compliance	NOUN
taxlaw-2827	622	31	.	.	PUNCT
taxlaw-2827	623	1	125	125	NUM
taxlaw-2827	623	2	the	the	DET
taxlaw-2827	623	3	idea	idea	NOUN
taxlaw-2827	623	4	was	be	AUX
taxlaw-2827	623	5	that	that	SCONJ
taxlaw-2827	623	6	wealthy	wealthy	ADJ
taxlaw-2827	623	7	people	people	NOUN
taxlaw-2827	623	8	would	would	AUX
taxlaw-2827	623	9	be	be	AUX
taxlaw-2827	623	10	afraid	afraid	ADJ
taxlaw-2827	623	11	to	to	PART
taxlaw-2827	623	12	disclose	disclose	VERB
taxlaw-2827	623	13	the	the	DET
taxlaw-2827	623	14	fact	fact	NOUN
taxlaw-2827	623	15	that	that	SCONJ
taxlaw-2827	623	16	they	they	PRON
taxlaw-2827	623	17	make	make	VERB
taxlaw-2827	623	18	low	low	ADJ
taxlaw-2827	623	19	tax	tax	NOUN
taxlaw-2827	623	20	payments	payment	NOUN
taxlaw-2827	623	21	that	that	PRON
taxlaw-2827	623	22	do	do	AUX
taxlaw-2827	623	23	not	not	PART
taxlaw-2827	623	24	correspond	correspond	VERB
taxlaw-2827	623	25	with	with	ADP
taxlaw-2827	623	26	their	their	PRON
taxlaw-2827	623	27	financial	financial	ADJ
taxlaw-2827	623	28	abilities	ability	NOUN
taxlaw-2827	623	29	and	and	CCONJ
taxlaw-2827	623	30	living	living	NOUN
taxlaw-2827	623	31	standards	standard	NOUN
taxlaw-2827	623	32	.	.	PUNCT
taxlaw-2827	624	1	the	the	DET
taxlaw-2827	624	2	issue	issue	NOUN
taxlaw-2827	624	3	re	re	VERB
taxlaw-2827	624	4	-	-	VERB
taxlaw-2827	624	5	emerged	emerge	VERB
taxlaw-2827	624	6	at	at	ADP
taxlaw-2827	624	7	the	the	DET
taxlaw-2827	624	8	beginning	beginning	NOUN
taxlaw-2827	624	9	of	of	ADP
taxlaw-2827	624	10	the	the	DET
taxlaw-2827	624	11	millennium	millennium	NOUN
taxlaw-2827	624	12	in	in	ADP
taxlaw-2827	624	13	the	the	DET
taxlaw-2827	624	14	aftermath	aftermath	NOUN
taxlaw-2827	624	15	of	of	ADP
taxlaw-2827	624	16	several	several	ADJ
taxlaw-2827	624	17	corporate	corporate	ADJ
taxlaw-2827	624	18	-	-	PUNCT
taxlaw-2827	624	19	accounting	accounting	NOUN
taxlaw-2827	624	20	scandals	scandal	NOUN
taxlaw-2827	624	21	.	.	PUNCT
taxlaw-2827	625	1	126	126	NUM
taxlaw-2827	625	2	when	when	SCONJ
taxlaw-2827	625	3	enron	enron	PROPN
taxlaw-2827	625	4	collapsed	collapse	VERB
taxlaw-2827	625	5	,	,	PUNCT
taxlaw-2827	625	6	news	news	NOUN
taxlaw-2827	625	7	coverage	coverage	NOUN
taxlaw-2827	625	8	revealed	reveal	VERB
taxlaw-2827	625	9	that	that	SCONJ
taxlaw-2827	625	10	it	it	PRON
taxlaw-2827	625	11	and	and	CCONJ
taxlaw-2827	625	12	other	other	ADJ
taxlaw-2827	625	13	fraudulent	fraudulent	ADJ
taxlaw-2827	625	14	corporations	corporation	NOUN
taxlaw-2827	625	15	reported	report	VERB
taxlaw-2827	625	16	enormous	enormous	ADJ
taxlaw-2827	625	17	financial	financial	ADJ
taxlaw-2827	625	18	accounting	accounting	NOUN
taxlaw-2827	625	19	profits	profit	NOUN
taxlaw-2827	625	20	to	to	ADP
taxlaw-2827	625	21	their	their	PRON
taxlaw-2827	625	22	shareholders	shareholder	NOUN
taxlaw-2827	625	23	but	but	CCONJ
taxlaw-2827	625	24	little	little	ADJ
taxlaw-2827	625	25	taxable	taxable	ADJ
taxlaw-2827	625	26	income	income	NOUN
taxlaw-2827	625	27	to	to	ADP
taxlaw-2827	625	28	the	the	DET
taxlaw-2827	625	29	government	government	NOUN
taxlaw-2827	625	30	.	.	PUNCT
taxlaw-2827	626	1	hence	hence	ADV
taxlaw-2827	626	2	,	,	PUNCT
taxlaw-2827	626	3	the	the	DET
taxlaw-2827	626	4	renewed	renew	VERB
taxlaw-2827	626	5	interest	interest	NOUN
taxlaw-2827	626	6	in	in	ADP
taxlaw-2827	626	7	public	public	ADJ
taxlaw-2827	626	8	disclosure	disclosure	NOUN
taxlaw-2827	626	9	of	of	ADP
taxlaw-2827	626	10	tax	tax	NOUN
taxlaw-2827	626	11	information	information	NOUN
taxlaw-2827	626	12	sprang	spring	VERB
taxlaw-2827	626	13	from	from	ADP
taxlaw-2827	626	14	the	the	DET
taxlaw-2827	626	15	notion	notion	NOUN
taxlaw-2827	626	16	that	that	SCONJ
taxlaw-2827	626	17	large	large	ADJ
taxlaw-2827	626	18	corporations	corporation	NOUN
taxlaw-2827	626	19	were	be	AUX
taxlaw-2827	626	20	engaged	engage	VERB
taxlaw-2827	626	21	in	in	ADP
taxlaw-2827	626	22	too	too	ADV
taxlaw-2827	626	23	much	much	ADJ
taxlaw-2827	626	24	tax	tax	NOUN
taxlaw-2827	626	25	sheltering	sheltering	NOUN
taxlaw-2827	626	26	,	,	PUNCT
taxlaw-2827	626	27	and	and	CCONJ
taxlaw-2827	626	28	that	that	SCONJ
taxlaw-2827	626	29	this	this	PRON
taxlaw-2827	626	30	was	be	AUX
taxlaw-2827	626	31	a	a	DET
taxlaw-2827	626	32	symptom	symptom	NOUN
taxlaw-2827	626	33	of	of	ADP
taxlaw-2827	626	34	a	a	DET
taxlaw-2827	626	35	greater	great	ADJ
taxlaw-2827	626	36	problem	problem	NOUN
taxlaw-2827	626	37	in	in	ADP
taxlaw-2827	626	38	the	the	DET
taxlaw-2827	626	39	business	business	NOUN
taxlaw-2827	626	40	ethics	ethic	NOUN
taxlaw-2827	626	41	of	of	ADP
taxlaw-2827	626	42	corporate	corporate	PROPN
taxlaw-2827	626	43	america	america	PROPN
taxlaw-2827	626	44	.	.	PUNCT
taxlaw-2827	627	1	127	127	NUM
taxlaw-2827	627	2	it	it	PRON
taxlaw-2827	627	3	remains	remain	VERB
taxlaw-2827	627	4	difficult	difficult	ADJ
taxlaw-2827	627	5	to	to	PART
taxlaw-2827	627	6	determine	determine	VERB
taxlaw-2827	627	7	which	which	PRON
taxlaw-2827	627	8	taxpayers	taxpayer	NOUN
taxlaw-2827	627	9	should	should	AUX
taxlaw-2827	627	10	be	be	AUX
taxlaw-2827	627	11	covered	cover	VERB
taxlaw-2827	627	12	by	by	ADP
taxlaw-2827	627	13	tax	tax	NOUN
taxlaw-2827	627	14	disclosure	disclosure	NOUN
taxlaw-2827	627	15	requirements	requirement	NOUN
taxlaw-2827	627	16	,	,	PUNCT
taxlaw-2827	627	17	and	and	CCONJ
taxlaw-2827	627	18	what	what	DET
taxlaw-2827	627	19	information	information	NOUN
taxlaw-2827	627	20	they	they	PRON
taxlaw-2827	627	21	should	should	AUX
taxlaw-2827	627	22	disclose	disclose	VERB
taxlaw-2827	627	23	.	.	PUNCT
taxlaw-2827	628	1	disclosing	disclose	VERB
taxlaw-2827	628	2	tax	tax	NOUN
taxlaw-2827	628	3	return	return	NOUN
taxlaw-2827	628	4	information	information	NOUN
taxlaw-2827	628	5	is	be	AUX
taxlaw-2827	628	6	obviously	obviously	ADV
taxlaw-2827	628	7	in	in	ADP
taxlaw-2827	628	8	conflict	conflict	NOUN
taxlaw-2827	628	9	with	with	ADP
taxlaw-2827	628	10	the	the	DET
taxlaw-2827	628	11	notion	notion	NOUN
taxlaw-2827	628	12	of	of	ADP
taxlaw-2827	628	13	taxpayers	taxpayer	NOUN
taxlaw-2827	628	14	’	’	PART
taxlaw-2827	628	15	privacy	privacy	NOUN
taxlaw-2827	628	16	protection	protection	NOUN
taxlaw-2827	628	17	.	.	PUNCT
taxlaw-2827	629	1	today	today	NOUN
taxlaw-2827	629	2	,	,	PUNCT
taxlaw-2827	629	3	taxpayer	taxpayer	NOUN
taxlaw-2827	629	4	privacy	privacy	NOUN
taxlaw-2827	629	5	is	be	AUX
taxlaw-2827	629	6	such	such	DET
taxlaw-2827	629	7	an	an	DET
taxlaw-2827	629	8	important	important	ADJ
taxlaw-2827	629	9	principle	principle	NOUN
taxlaw-2827	629	10	that	that	SCONJ
taxlaw-2827	629	11	the	the	DET
taxlaw-2827	629	12	internal	internal	ADJ
taxlaw-2827	629	13	revenue	revenue	NOUN
taxlaw-2827	629	14	service	service	NOUN
taxlaw-2827	629	15	(	(	PUNCT
taxlaw-2827	629	16	irs	irs	PROPN
taxlaw-2827	629	17	)	)	PUNCT
taxlaw-2827	629	18	is	be	AUX
taxlaw-2827	629	19	restricted	restrict	VERB
taxlaw-2827	629	20	even	even	ADV
taxlaw-2827	629	21	from	from	ADP
taxlaw-2827	629	22	providing	provide	VERB
taxlaw-2827	629	23	tax	tax	NOUN
taxlaw-2827	629	24	return	return	NOUN
taxlaw-2827	629	25	information	information	NOUN
taxlaw-2827	629	26	to	to	ADP
taxlaw-2827	629	27	other	other	ADJ
taxlaw-2827	629	28	government	government	NOUN
taxlaw-2827	629	29	agencies	agency	NOUN
taxlaw-2827	629	30	.	.	PUNCT
taxlaw-2827	630	1	128	128	NUM
taxlaw-2827	630	2	there	there	PRON
taxlaw-2827	630	3	seems	seem	VERB
taxlaw-2827	630	4	to	to	PART
taxlaw-2827	630	5	be	be	AUX
taxlaw-2827	630	6	agreement	agreement	NOUN
taxlaw-2827	630	7	that	that	SCONJ
taxlaw-2827	630	8	full	full	ADJ
taxlaw-2827	630	9	disclosure	disclosure	NOUN
taxlaw-2827	630	10	of	of	ADP
taxlaw-2827	630	11	corporate	corporate	ADJ
taxlaw-2827	630	12	tax	tax	NOUN
taxlaw-2827	630	13	returns	return	NOUN
taxlaw-2827	630	14	is	be	AUX
taxlaw-2827	630	15	undesirable	undesirable	ADJ
taxlaw-2827	630	16	.	.	PUNCT
taxlaw-2827	631	1	129	129	NUM
taxlaw-2827	631	2	first	first	ADV
taxlaw-2827	631	3	,	,	PUNCT
taxlaw-2827	631	4	while	while	SCONJ
taxlaw-2827	631	5	public	public	ADJ
taxlaw-2827	631	6	corporations	corporation	NOUN
taxlaw-2827	631	7	do	do	AUX
taxlaw-2827	631	8	not	not	PART
taxlaw-2827	631	9	have	have	VERB
taxlaw-2827	631	10	a	a	DET
taxlaw-2827	631	11	right	right	NOUN
taxlaw-2827	631	12	to	to	ADP
taxlaw-2827	631	13	privacy	privacy	NOUN
taxlaw-2827	631	14	in	in	ADP
taxlaw-2827	631	15	the	the	DET
taxlaw-2827	631	16	same	same	ADJ
taxlaw-2827	631	17	way	way	NOUN
taxlaw-2827	631	18	in	in	ADP
taxlaw-2827	631	19	which	which	PRON
taxlaw-2827	631	20	individuals	individual	NOUN
taxlaw-2827	631	21	do	do	VERB
taxlaw-2827	631	22	,	,	PUNCT
taxlaw-2827	631	23	there	there	PRON
taxlaw-2827	631	24	is	be	VERB
taxlaw-2827	631	25	a	a	DET
taxlaw-2827	631	26	fear	fear	NOUN
taxlaw-2827	631	27	that	that	SCONJ
taxlaw-2827	631	28	tax	tax	NOUN
taxlaw-2827	631	29	disclosure	disclosure	NOUN
taxlaw-2827	631	30	would	would	AUX
taxlaw-2827	631	31	force	force	VERB
taxlaw-2827	631	32	them	they	PRON
taxlaw-2827	631	33	to	to	PART
taxlaw-2827	631	34	disclose	disclose	VERB
taxlaw-2827	631	35	sensitive	sensitive	ADJ
taxlaw-2827	631	36	proprietary	proprietary	ADJ
taxlaw-2827	631	37	information	information	NOUN
taxlaw-2827	631	38	to	to	ADP
taxlaw-2827	631	39	their	their	PRON
taxlaw-2827	631	40	competitors	competitor	NOUN
taxlaw-2827	631	41	.	.	PUNCT
taxlaw-2827	632	1	second	second	ADJ
taxlaw-2827	632	2	,	,	PUNCT
taxlaw-2827	632	3	full	full	ADJ
taxlaw-2827	632	4	disclosure	disclosure	NOUN
taxlaw-2827	632	5	would	would	AUX
taxlaw-2827	632	6	require	require	VERB
taxlaw-2827	632	7	corporations	corporation	NOUN
taxlaw-2827	632	8	to	to	PART
taxlaw-2827	632	9	disclose	disclose	VERB
taxlaw-2827	632	10	an	an	DET
taxlaw-2827	632	11	enormous	enormous	ADJ
taxlaw-2827	632	12	amount	amount	NOUN
taxlaw-2827	632	13	of	of	ADP
taxlaw-2827	632	14	information	information	NOUN
taxlaw-2827	632	15	and	and	CCONJ
taxlaw-2827	632	16	would	would	AUX
taxlaw-2827	632	17	provide	provide	VERB
taxlaw-2827	632	18	them	they	PRON
taxlaw-2827	632	19	with	with	ADP
taxlaw-2827	632	20	an	an	DET
taxlaw-2827	632	21	incentive	incentive	NOUN
taxlaw-2827	632	22	to	to	PART
taxlaw-2827	632	23	dilute	dilute	VERB
taxlaw-2827	632	24	the	the	DET
taxlaw-2827	632	25	quality	quality	NOUN
taxlaw-2827	632	26	of	of	ADP
taxlaw-2827	632	27	the	the	DET
taxlaw-2827	632	28	tax	tax	NOUN
taxlaw-2827	632	29	information	information	NOUN
taxlaw-2827	632	30	in	in	ADP
taxlaw-2827	632	31	a	a	DET
taxlaw-2827	632	32	way	way	NOUN
taxlaw-2827	632	33	that	that	PRON
taxlaw-2827	632	34	would	would	AUX
taxlaw-2827	632	35	obfuscate	obfuscate	VERB
taxlaw-2827	632	36	,	,	PUNCT
taxlaw-2827	632	37	rather	rather	ADV
taxlaw-2827	632	38	than	than	ADP
taxlaw-2827	632	39	highlight	highlight	VERB
taxlaw-2827	632	40	,	,	PUNCT
taxlaw-2827	632	41	their	their	PRON
taxlaw-2827	632	42	relevant	relevant	ADJ
taxlaw-2827	632	43	tax	tax	NOUN
taxlaw-2827	632	44	planning	planning	NOUN
taxlaw-2827	632	45	strategies	strategy	NOUN
taxlaw-2827	632	46	.	.	PUNCT
taxlaw-2827	633	1	130	130	NUM
taxlaw-2827	633	2	on	on	ADP
taxlaw-2827	633	3	the	the	DET
taxlaw-2827	633	4	other	other	ADJ
taxlaw-2827	633	5	hand	hand	NOUN
taxlaw-2827	633	6	,	,	PUNCT
taxlaw-2827	633	7	it	it	PRON
taxlaw-2827	633	8	is	be	AUX
taxlaw-2827	633	9	clear	clear	ADJ
taxlaw-2827	633	10	that	that	SCONJ
taxlaw-2827	633	11	a	a	DET
taxlaw-2827	633	12	tax	tax	NOUN
taxlaw-2827	633	13	disclosure	disclosure	NOUN
taxlaw-2827	633	14	regime	regime	NOUN
taxlaw-2827	633	15	that	that	PRON
taxlaw-2827	633	16	only	only	ADV
taxlaw-2827	633	17	provides	provide	VERB
taxlaw-2827	633	18	crude	crude	NOUN
taxlaw-2827	633	19	,	,	PUNCT
taxlaw-2827	633	20	aggregated	aggregate	VERB
taxlaw-2827	633	21	information	information	NOUN
taxlaw-2827	633	22	—	—	PUNCT
taxlaw-2827	633	23	such	such	ADJ
taxlaw-2827	633	24	as	as	ADP
taxlaw-2827	633	25	total	total	ADJ
taxlaw-2827	633	26	tax	tax	NOUN
taxlaw-2827	633	27	liability	liability	NOUN
taxlaw-2827	633	28	and	and	CCONJ
taxlaw-2827	633	29	effective	effective	ADJ
taxlaw-2827	633	30	tax	tax	NOUN
taxlaw-2827	633	31	rate	rate	NOUN
taxlaw-2827	633	32	—	—	PUNCT
taxlaw-2827	633	33	is	be	AUX
taxlaw-2827	633	34	also	also	ADV
taxlaw-2827	633	35	insufficient	insufficient	ADJ
taxlaw-2827	633	36	.	.	PUNCT
taxlaw-2827	634	1	a	a	DET
taxlaw-2827	634	2	tax	tax	NOUN
taxlaw-2827	634	3	disclosure	disclosure	NOUN
taxlaw-2827	634	4	regime	regime	NOUN
taxlaw-2827	634	5	that	that	PRON
taxlaw-2827	634	6	relies	rely	VERB
taxlaw-2827	634	7	only	only	ADV
taxlaw-2827	634	8	on	on	ADP
taxlaw-2827	634	9	such	such	ADJ
taxlaw-2827	634	10	data	datum	NOUN
taxlaw-2827	634	11	would	would	AUX
taxlaw-2827	634	12	reveal	reveal	VERB
taxlaw-2827	634	13	more	more	ADJ
taxlaw-2827	634	14	information	information	NOUN
taxlaw-2827	634	15	than	than	ADP
taxlaw-2827	634	16	what	what	PRON
taxlaw-2827	634	17	is	be	AUX
taxlaw-2827	634	18	currently	currently	ADV
taxlaw-2827	634	19	available	available	ADJ
taxlaw-2827	634	20	,	,	PUNCT
taxlaw-2827	634	21	but	but	CCONJ
taxlaw-2827	634	22	would	would	AUX
taxlaw-2827	634	23	not	not	PART
taxlaw-2827	634	24	enable	enable	VERB
taxlaw-2827	634	25	shareholders	shareholder	NOUN
taxlaw-2827	634	26	to	to	PART
taxlaw-2827	634	27	grasp	grasp	VERB
taxlaw-2827	634	28	the	the	DET
taxlaw-2827	634	29	nature	nature	NOUN
taxlaw-2827	634	30	of	of	ADP
taxlaw-2827	634	31	corporate	corporate	ADJ
taxlaw-2827	634	32	tax	tax	NOUN
taxlaw-2827	634	33	reduction	reduction	NOUN
taxlaw-2827	634	34	activities	activity	NOUN
taxlaw-2827	634	35	.	.	PUNCT
taxlaw-2827	635	1	furthermore	furthermore	ADV
taxlaw-2827	635	2	,	,	PUNCT
taxlaw-2827	635	3	the	the	DET
taxlaw-2827	635	4	idea	idea	NOUN
taxlaw-2827	635	5	that	that	SCONJ
taxlaw-2827	635	6	the	the	DET
taxlaw-2827	635	7	disclosure	disclosure	NOUN
taxlaw-2827	635	8	124	124	NUM
taxlaw-2827	635	9	i	i	PRON
taxlaw-2827	635	10	d.	d.	PROPN
taxlaw-2827	635	11	at	at	ADP
taxlaw-2827	635	12	811–12	811–12	PROPN
taxlaw-2827	635	13	.	.	PROPN
taxlaw-2827	636	1	125	125	NUM
taxlaw-2827	636	2	on	on	ADP
taxlaw-2827	636	3	this	this	DET
taxlaw-2827	636	4	issue	issue	NOUN
taxlaw-2827	636	5	,	,	PUNCT
taxlaw-2827	636	6	see	see	VERB
taxlaw-2827	636	7	joshua	joshua	PROPN
taxlaw-2827	636	8	d.	d.	PROPN
taxlaw-2827	636	9	blank	blank	PROPN
taxlaw-2827	636	10	,	,	PUNCT
taxlaw-2827	636	11	what	what	PRON
taxlaw-2827	636	12	’s	’	VERB
taxlaw-2827	636	13	wrong	wrong	ADJ
taxlaw-2827	636	14	with	with	ADP
taxlaw-2827	636	15	shaming	shame	VERB
taxlaw-2827	636	16	corporate	corporate	ADJ
taxlaw-2827	636	17	tax	tax	NOUN
taxlaw-2827	636	18	abuse	abuse	NOUN
taxlaw-2827	636	19	,	,	PUNCT
taxlaw-2827	636	20	62	62	NUM
taxlaw-2827	636	21	tax	tax	NOUN
taxlaw-2827	636	22	l.	l.	PROPN
taxlaw-2827	636	23	rev	rev	PROPN
taxlaw-2827	636	24	.	.	PROPN
taxlaw-2827	637	1	539	539	NUM
taxlaw-2827	637	2	(	(	PUNCT
taxlaw-2827	637	3	2009	2009	NUM
taxlaw-2827	637	4	)	)	PUNCT
taxlaw-2827	637	5	;	;	PUNCT
taxlaw-2827	637	6	lenter	lenter	ADJ
taxlaw-2827	637	7	,	,	PUNCT
taxlaw-2827	637	8	supra	supra	ADJ
taxlaw-2827	637	9	note	note	NOUN
taxlaw-2827	637	10	116	116	NUM
taxlaw-2827	637	11	,	,	PUNCT
taxlaw-2827	637	12	,	,	PUNCT
taxlaw-2827	637	13	at	at	ADP
taxlaw-2827	637	14	820	820	NUM
taxlaw-2827	637	15	;	;	PUNCT
taxlaw-2827	637	16	ronald	ronald	PROPN
taxlaw-2827	637	17	a.	a.	PROPN
taxlaw-2827	637	18	pearlman	pearlman	PROPN
taxlaw-2827	637	19	,	,	PUNCT
taxlaw-2827	637	20	demystifying	demystify	VERB
taxlaw-2827	637	21	disclosure	disclosure	NOUN
taxlaw-2827	637	22	:	:	PUNCT
taxlaw-2827	637	23	first	first	ADJ
taxlaw-2827	637	24	steps	step	NOUN
taxlaw-2827	637	25	,	,	PUNCT
taxlaw-2827	637	26	55	55	NUM
taxlaw-2827	637	27	tax	tax	NOUN
taxlaw-2827	637	28	l.	l.	PROPN
taxlaw-2827	637	29	rev	rev	PROPN
taxlaw-2827	637	30	.	.	PROPN
taxlaw-2827	638	1	289	289	NUM
taxlaw-2827	638	2	(	(	PUNCT
taxlaw-2827	638	3	2002	2002	NUM
taxlaw-2827	638	4	)	)	PUNCT
taxlaw-2827	639	1	;	;	PUNCT
taxlaw-2827	639	2	makoto	makoto	PROPN
taxlaw-2827	639	3	hasegawa	hasegawa	PROPN
taxlaw-2827	639	4	et	et	PROPN
taxlaw-2827	639	5	al	al	PROPN
taxlaw-2827	639	6	.	.	PROPN
taxlaw-2827	639	7	,	,	PUNCT
taxlaw-2827	639	8	the	the	DET
taxlaw-2827	639	9	effect	effect	NOUN
taxlaw-2827	639	10	of	of	ADP
taxlaw-2827	639	11	public	public	ADJ
taxlaw-2827	639	12	disclosure	disclosure	NOUN
taxlaw-2827	639	13	on	on	ADP
taxlaw-2827	639	14	reported	report	VERB
taxlaw-2827	639	15	taxable	taxable	ADJ
taxlaw-2827	639	16	income	income	NOUN
taxlaw-2827	639	17	:	:	PUNCT
taxlaw-2827	639	18	evidence	evidence	NOUN
taxlaw-2827	639	19	from	from	ADP
taxlaw-2827	639	20	individuals	individual	NOUN
taxlaw-2827	639	21	and	and	CCONJ
taxlaw-2827	639	22	corporations	corporation	NOUN
taxlaw-2827	639	23	in	in	ADP
taxlaw-2827	639	24	japan	japan	PROPN
taxlaw-2827	639	25	,	,	PUNCT
taxlaw-2827	639	26	(	(	PUNCT
taxlaw-2827	639	27	working	working	NOUN
taxlaw-2827	639	28	paper	paper	NOUN
taxlaw-2827	639	29	,	,	PUNCT
taxlaw-2827	639	30	2012	2012	NUM
taxlaw-2827	639	31	)	)	PUNCT
taxlaw-2827	639	32	,	,	PUNCT
taxlaw-2827	639	33	available	available	ADJ
taxlaw-2827	639	34	at	at	ADP
taxlaw-2827	639	35	http://ssrn.com/abstract=1653948	http://ssrn.com/abstract=1653948	PROPN
taxlaw-2827	639	36	.	.	PROPN
taxlaw-2827	639	37	126	126	NUM
taxlaw-2827	639	38	lenter	lenter	ADJ
taxlaw-2827	639	39	,	,	PUNCT
taxlaw-2827	639	40	supra	supra	ADJ
taxlaw-2827	639	41	note	note	NOUN
taxlaw-2827	639	42	116	116	NUM
taxlaw-2827	639	43	,	,	PUNCT
taxlaw-2827	639	44	at	at	ADP
taxlaw-2827	639	45	804–06	804–06	NUM
taxlaw-2827	639	46	.	.	PUNCT
taxlaw-2827	640	1	127	127	NUM
taxlaw-2827	641	1	i	i	PROPN
taxlaw-2827	641	2	d.	d.	PROPN
taxlaw-2827	641	3	at	at	ADP
taxlaw-2827	641	4	804–06	804–06	NUM
taxlaw-2827	641	5	.	.	PUNCT
taxlaw-2827	642	1	128	128	NUM
taxlaw-2827	642	2	james	james	PROPN
taxlaw-2827	642	3	n.	n.	PROPN
taxlaw-2827	642	4	benedict	benedict	PROPN
taxlaw-2827	642	5	&	&	CCONJ
taxlaw-2827	642	6	leslie	leslie	PROPN
taxlaw-2827	642	7	a.	a.	PROPN
taxlaw-2827	642	8	lupert	lupert	PROPN
taxlaw-2827	642	9	,	,	PUNCT
taxlaw-2827	642	10	federal	federal	ADJ
taxlaw-2827	642	11	income	income	NOUN
taxlaw-2827	642	12	tax	tax	NOUN
taxlaw-2827	642	13	returns	return	NOUN
taxlaw-2827	642	14	—	—	PUNCT
taxlaw-2827	642	15	the	the	DET
taxlaw-2827	642	16	tension	tension	NOUN
taxlaw-2827	642	17	between	between	ADP
taxlaw-2827	642	18	government	government	NOUN
taxlaw-2827	642	19	access	access	NOUN
taxlaw-2827	642	20	and	and	CCONJ
taxlaw-2827	642	21	confidentiality	confidentiality	NOUN
taxlaw-2827	642	22	,	,	PUNCT
taxlaw-2827	642	23	64	64	NUM
taxlaw-2827	642	24	cornell	cornell	PROPN
taxlaw-2827	642	25	l.	l.	PROPN
taxlaw-2827	642	26	rev	rev	PROPN
taxlaw-2827	642	27	.	.	PROPN
taxlaw-2827	642	28	940	940	NUM
taxlaw-2827	642	29	(	(	PUNCT
taxlaw-2827	642	30	1979	1979	NUM
taxlaw-2827	642	31	)	)	PUNCT
taxlaw-2827	642	32	(	(	PUNCT
taxlaw-2827	642	33	describing	describe	VERB
taxlaw-2827	642	34	the	the	DET
taxlaw-2827	642	35	1976	1976	NUM
taxlaw-2827	642	36	act	act	NOUN
taxlaw-2827	642	37	that	that	PRON
taxlaw-2827	642	38	limited	limit	VERB
taxlaw-2827	642	39	non	non	ADJ
taxlaw-2827	642	40	-	-	ADJ
taxlaw-2827	642	41	irs	irs	ADJ
taxlaw-2827	642	42	government	government	NOUN
taxlaw-2827	642	43	officials	official	NOUN
taxlaw-2827	642	44	’	'	PUNCT
taxlaw-2827	642	45	access	access	NOUN
taxlaw-2827	642	46	to	to	ADP
taxlaw-2827	642	47	tax	tax	NOUN
taxlaw-2827	642	48	return	return	NOUN
taxlaw-2827	642	49	information	information	NOUN
taxlaw-2827	642	50	)	)	PUNCT
taxlaw-2827	642	51	;	;	PUNCT
taxlaw-2827	642	52	lenter	lenter	ADJ
taxlaw-2827	642	53	,	,	PUNCT
taxlaw-2827	642	54	supra	supra	ADJ
taxlaw-2827	642	55	note	note	NOUN
taxlaw-2827	642	56	116	116	NUM
taxlaw-2827	642	57	,	,	PUNCT
taxlaw-2827	642	58	at	at	ADP
taxlaw-2827	642	59	811–12	811–12	PROPN
taxlaw-2827	642	60	(	(	PUNCT
taxlaw-2827	642	61	noting	note	VERB
taxlaw-2827	642	62	that	that	SCONJ
taxlaw-2827	642	63	tax	tax	NOUN
taxlaw-2827	642	64	confidentiality	confidentiality	NOUN
taxlaw-2827	642	65	is	be	AUX
taxlaw-2827	642	66	very	very	ADV
taxlaw-2827	642	67	strong	strong	ADJ
taxlaw-2827	642	68	and	and	CCONJ
taxlaw-2827	642	69	backed	back	VERB
taxlaw-2827	642	70	with	with	ADP
taxlaw-2827	642	71	criminal	criminal	ADJ
taxlaw-2827	642	72	liabilities	liability	NOUN
taxlaw-2827	642	73	)	)	PUNCT
taxlaw-2827	642	74	.	.	PUNCT
taxlaw-2827	643	1	129	129	NUM
taxlaw-2827	643	2	see	see	VERB
taxlaw-2827	643	3	lenter	lenter	ADJ
taxlaw-2827	643	4	,	,	PUNCT
taxlaw-2827	643	5	supra	supra	ADJ
taxlaw-2827	643	6	note	note	NOUN
taxlaw-2827	643	7	116	116	NUM
taxlaw-2827	643	8	;	;	PUNCT
taxlaw-2827	643	9	mcgill	mcgill	PROPN
taxlaw-2827	643	10	&	&	CCONJ
taxlaw-2827	643	11	outslay	outslay	PROPN
taxlaw-2827	643	12	,	,	PUNCT
taxlaw-2827	643	13	supra	supra	PROPN
taxlaw-2827	643	14	note	note	PROPN
taxlaw-2827	643	15	117	117	NUM
taxlaw-2827	643	16	,	,	PUNCT
taxlaw-2827	643	17	at	at	ADP
taxlaw-2827	643	18	753–54	753–54	NUM
taxlaw-2827	643	19	.	.	PUNCT
taxlaw-2827	644	1	see	see	PROPN
taxlaw-2827	644	2	joshua	joshua	PROPN
taxlaw-2827	644	3	d.	d.	PROPN
taxlaw-2827	644	4	blank	blank	PROPN
taxlaw-2827	644	5	,	,	PUNCT
taxlaw-2827	644	6	overcoming	overcome	VERB
taxlaw-2827	644	7	overdisclosure	overdisclosure	NOUN
taxlaw-2827	644	8	:	:	PUNCT
taxlaw-2827	644	9	toward	toward	ADP
taxlaw-2827	644	10	tax	tax	NOUN
taxlaw-2827	644	11	shelter	shelter	NOUN
taxlaw-2827	644	12	detection	detection	NOUN
taxlaw-2827	644	13	,	,	PUNCT
taxlaw-2827	644	14	56	56	NUM
taxlaw-2827	644	15	ucla	ucla	PROPN
taxlaw-2827	644	16	l.	l.	PROPN
taxlaw-2827	644	17	rev	rev	PROPN
taxlaw-2827	644	18	.	.	PROPN
taxlaw-2827	644	19	1629	1629	NUM
taxlaw-2827	644	20	,	,	PUNCT
taxlaw-2827	644	21	1655–71	1655–71	NUM
taxlaw-2827	644	22	(	(	PUNCT
taxlaw-2827	644	23	2009	2009	NUM
taxlaw-2827	644	24	)	)	PUNCT
taxlaw-2827	644	25	(	(	PUNCT
taxlaw-2827	644	26	engaging	engage	VERB
taxlaw-2827	644	27	in	in	ADP
taxlaw-2827	644	28	a	a	DET
taxlaw-2827	644	29	somewhat	somewhat	ADV
taxlaw-2827	644	30	similar	similar	ADJ
taxlaw-2827	644	31	analysis	analysis	NOUN
taxlaw-2827	644	32	and	and	CCONJ
taxlaw-2827	644	33	explaining	explain	VERB
taxlaw-2827	644	34	why	why	SCONJ
taxlaw-2827	644	35	current	current	ADJ
taxlaw-2827	644	36	disclosure	disclosure	NOUN
taxlaw-2827	644	37	rules	rule	VERB
taxlaw-2827	644	38	with	with	ADP
taxlaw-2827	644	39	respect	respect	NOUN
taxlaw-2827	644	40	to	to	ADP
taxlaw-2827	644	41	listed	list	VERB
taxlaw-2827	644	42	transactions	transaction	NOUN
taxlaw-2827	644	43	are	be	AUX
taxlaw-2827	644	44	overly	overly	ADV
taxlaw-2827	644	45	inclusive	inclusive	ADJ
taxlaw-2827	644	46	)	)	PUNCT
taxlaw-2827	644	47	.	.	PUNCT
taxlaw-2827	645	1	130	130	NUM
taxlaw-2827	645	2	see	see	VERB
taxlaw-2827	645	3	joshua	joshua	PROPN
taxlaw-2827	645	4	d.	d.	PROPN
taxlaw-2827	645	5	blank	blank	PROPN
taxlaw-2827	645	6	,	,	PUNCT
taxlaw-2827	645	7	overcoming	overcome	VERB
taxlaw-2827	645	8	overdisclosure	overdisclosure	NOUN
taxlaw-2827	645	9	:	:	PUNCT
taxlaw-2827	645	10	toward	toward	ADP
taxlaw-2827	645	11	tax	tax	NOUN
taxlaw-2827	645	12	shelter	shelter	NOUN
taxlaw-2827	645	13	detection	detection	NOUN
taxlaw-2827	645	14	,	,	PUNCT
taxlaw-2827	645	15	56	56	NUM
taxlaw-2827	645	16	ucla	ucla	PROPN
taxlaw-2827	645	17	l.	l.	PROPN
taxlaw-2827	645	18	rev	rev	PROPN
taxlaw-2827	645	19	.	.	PROPN
taxlaw-2827	645	20	1629	1629	NUM
taxlaw-2827	645	21	,	,	PUNCT
taxlaw-2827	645	22	1655–71	1655–71	NUM
taxlaw-2827	645	23	(	(	PUNCT
taxlaw-2827	645	24	2009	2009	NUM
taxlaw-2827	645	25	)	)	PUNCT
taxlaw-2827	645	26	(	(	PUNCT
taxlaw-2827	645	27	(	(	PUNCT
taxlaw-2827	645	28	engaging	engage	VERB
taxlaw-2827	645	29	in	in	ADP
taxlaw-2827	645	30	a	a	DET
taxlaw-2827	645	31	somewhat	somewhat	ADV
taxlaw-2827	645	32	similar	similar	ADJ
taxlaw-2827	645	33	analysis	analysis	NOUN
taxlaw-2827	645	34	and	and	CCONJ
taxlaw-2827	645	35	explaining	explain	VERB
taxlaw-2827	645	36	why	why	SCONJ
taxlaw-2827	645	37	current	current	ADJ
taxlaw-2827	645	38	listed	list	VERB
taxlaw-2827	645	39	transaction	transaction	NOUN
taxlaw-2827	645	40	rules	rule	NOUN
taxlaw-2827	645	41	are	be	AUX
taxlaw-2827	645	42	overly	overly	ADV
taxlaw-2827	645	43	inclusive	inclusive	ADJ
taxlaw-2827	645	44	in	in	ADP
taxlaw-2827	645	45	a	a	DET
taxlaw-2827	645	46	way	way	NOUN
taxlaw-2827	645	47	that	that	PRON
taxlaw-2827	645	48	provides	provide	VERB
taxlaw-2827	645	49	aggressive	aggressive	ADJ
taxlaw-2827	645	50	and	and	CCONJ
taxlaw-2827	645	51	conservative	conservative	ADJ
taxlaw-2827	645	52	taxpayers	taxpayer	NOUN
taxlaw-2827	645	53	with	with	ADP
taxlaw-2827	645	54	incentives	incentive	NOUN
taxlaw-2827	645	55	to	to	PART
taxlaw-2827	645	56	disclose	disclose	VERB
taxlaw-2827	645	57	too	too	ADV
taxlaw-2827	645	58	much	much	ADJ
taxlaw-2827	645	59	information	information	NOUN
taxlaw-2827	645	60	from	from	ADP
taxlaw-2827	645	61	what	what	PRON
taxlaw-2827	645	62	the	the	DET
taxlaw-2827	645	63	irs	irs	PROPN
taxlaw-2827	645	64	can	can	AUX
taxlaw-2827	645	65	reasonably	reasonably	ADV
taxlaw-2827	645	66	handle	handle	VERB
taxlaw-2827	645	67	)	)	PUNCT
taxlaw-2827	645	68	.	.	PUNCT
taxlaw-2827	646	1	2014	2014	NUM
taxlaw-2827	646	2	]	]	PUNCT
taxlaw-2827	646	3	tax	tax	NOUN
taxlaw-2827	646	4	disclosure	disclosure	NOUN
taxlaw-2827	646	5	and	and	CCONJ
taxlaw-2827	646	6	corporate	corporate	ADJ
taxlaw-2827	646	7	political	political	ADJ
taxlaw-2827	646	8	agency	agency	NOUN
taxlaw-2827	646	9	113	113	NUM
taxlaw-2827	646	10	of	of	ADP
taxlaw-2827	646	11	aggregated	aggregate	VERB
taxlaw-2827	646	12	data	datum	NOUN
taxlaw-2827	646	13	is	be	AUX
taxlaw-2827	646	14	sufficient	sufficient	ADJ
taxlaw-2827	646	15	rests	rest	NOUN
taxlaw-2827	646	16	on	on	ADP
taxlaw-2827	646	17	the	the	DET
taxlaw-2827	646	18	assumption	assumption	NOUN
taxlaw-2827	646	19	that	that	SCONJ
taxlaw-2827	646	20	there	there	PRON
taxlaw-2827	646	21	is	be	VERB
taxlaw-2827	646	22	a	a	DET
taxlaw-2827	646	23	clear	clear	ADJ
taxlaw-2827	646	24	social	social	ADJ
taxlaw-2827	646	25	norm	norm	NOUN
taxlaw-2827	646	26	with	with	ADP
taxlaw-2827	646	27	regard	regard	NOUN
taxlaw-2827	646	28	to	to	ADP
taxlaw-2827	646	29	lowering	lower	VERB
taxlaw-2827	646	30	one	one	NUM
taxlaw-2827	646	31	’s	’s	PART
taxlaw-2827	646	32	tax	tax	NOUN
taxlaw-2827	646	33	rates	rate	NOUN
taxlaw-2827	646	34	.	.	PUNCT
taxlaw-2827	647	1	however	however	ADV
taxlaw-2827	647	2	,	,	PUNCT
taxlaw-2827	647	3	in	in	ADP
taxlaw-2827	647	4	our	our	PRON
taxlaw-2827	647	5	political	political	ADJ
taxlaw-2827	647	6	-	-	PUNCT
taxlaw-2827	647	7	legal	legal	ADJ
taxlaw-2827	647	8	culture	culture	NOUN
taxlaw-2827	647	9	,	,	PUNCT
taxlaw-2827	647	10	there	there	PRON
taxlaw-2827	647	11	is	be	VERB
taxlaw-2827	647	12	widespread	widespread	ADJ
taxlaw-2827	647	13	ambivalence	ambivalence	NOUN
taxlaw-2827	647	14	about	about	ADP
taxlaw-2827	647	15	whether	whether	SCONJ
taxlaw-2827	647	16	paying	pay	VERB
taxlaw-2827	647	17	fewer	few	ADJ
taxlaw-2827	647	18	taxes	taxis	NOUN
taxlaw-2827	647	19	is	be	AUX
taxlaw-2827	647	20	,	,	PUNCT
taxlaw-2827	647	21	indeed	indeed	ADV
taxlaw-2827	647	22	,	,	PUNCT
taxlaw-2827	647	23	antisocial	antisocial	ADJ
taxlaw-2827	647	24	behavior	behavior	NOUN
taxlaw-2827	647	25	.	.	PUNCT
taxlaw-2827	648	1	131	131	NUM
taxlaw-2827	648	2	corporations	corporation	NOUN
taxlaw-2827	648	3	that	that	PRON
taxlaw-2827	648	4	reduce	reduce	VERB
taxlaw-2827	648	5	their	their	PRON
taxlaw-2827	648	6	tax	tax	NOUN
taxlaw-2827	648	7	liabilities	liability	NOUN
taxlaw-2827	648	8	are	be	AUX
taxlaw-2827	648	9	often	often	ADV
taxlaw-2827	648	10	considered	consider	VERB
taxlaw-2827	648	11	sophisticated	sophisticated	ADJ
taxlaw-2827	648	12	,	,	PUNCT
taxlaw-2827	648	13	especially	especially	ADV
taxlaw-2827	648	14	since	since	SCONJ
taxlaw-2827	648	15	governments	government	NOUN
taxlaw-2827	648	16	intentionally	intentionally	ADV
taxlaw-2827	648	17	provide	provide	VERB
taxlaw-2827	648	18	many	many	ADJ
taxlaw-2827	648	19	of	of	ADP
taxlaw-2827	648	20	these	these	DET
taxlaw-2827	648	21	tax	tax	NOUN
taxlaw-2827	648	22	reduction	reduction	NOUN
taxlaw-2827	648	23	opportunities	opportunity	NOUN
taxlaw-2827	648	24	.	.	PUNCT
taxlaw-2827	649	1	indeed	indeed	ADV
taxlaw-2827	649	2	,	,	PUNCT
taxlaw-2827	649	3	as	as	SCONJ
taxlaw-2827	649	4	mentioned	mention	VERB
taxlaw-2827	649	5	,	,	PUNCT
taxlaw-2827	649	6	the	the	DET
taxlaw-2827	649	7	problem	problem	NOUN
taxlaw-2827	649	8	with	with	ADP
taxlaw-2827	649	9	tax	tax	NOUN
taxlaw-2827	649	10	planning	planning	NOUN
taxlaw-2827	649	11	lies	lie	VERB
taxlaw-2827	649	12	in	in	ADP
taxlaw-2827	649	13	the	the	DET
taxlaw-2827	649	14	fact	fact	NOUN
taxlaw-2827	649	15	that	that	SCONJ
taxlaw-2827	649	16	there	there	PRON
taxlaw-2827	649	17	is	be	VERB
taxlaw-2827	649	18	not	not	PART
taxlaw-2827	649	19	one	one	NUM
taxlaw-2827	649	20	clear	clear	ADJ
taxlaw-2827	649	21	and	and	CCONJ
taxlaw-2827	649	22	agreed	agree	VERB
taxlaw-2827	649	23	upon	upon	SCONJ
taxlaw-2827	649	24	answer	answer	NOUN
taxlaw-2827	649	25	as	as	ADP
taxlaw-2827	649	26	to	to	ADP
taxlaw-2827	649	27	what	what	PRON
taxlaw-2827	649	28	comprises	comprise	VERB
taxlaw-2827	649	29	legitimate	legitimate	ADJ
taxlaw-2827	649	30	behavior	behavior	NOUN
taxlaw-2827	649	31	.	.	PUNCT
taxlaw-2827	650	1	132	132	NUM
taxlaw-2827	650	2	the	the	DET
taxlaw-2827	650	3	above	above	ADJ
taxlaw-2827	650	4	analysis	analysis	NOUN
taxlaw-2827	650	5	does	do	AUX
taxlaw-2827	650	6	not	not	PART
taxlaw-2827	650	7	deny	deny	VERB
taxlaw-2827	650	8	that	that	SCONJ
taxlaw-2827	650	9	any	any	DET
taxlaw-2827	650	10	tax	tax	NOUN
taxlaw-2827	650	11	disclosure	disclosure	NOUN
taxlaw-2827	650	12	regime	regime	NOUN
taxlaw-2827	650	13	that	that	PRON
taxlaw-2827	650	14	wishes	wish	VERB
taxlaw-2827	650	15	to	to	PART
taxlaw-2827	650	16	foster	foster	VERB
taxlaw-2827	650	17	political	political	ADJ
taxlaw-2827	650	18	agency	agency	NOUN
taxlaw-2827	650	19	with	with	ADP
taxlaw-2827	650	20	respect	respect	NOUN
taxlaw-2827	650	21	to	to	ADP
taxlaw-2827	650	22	corporate	corporate	ADJ
taxlaw-2827	650	23	tax	tax	NOUN
taxlaw-2827	650	24	payment	payment	NOUN
taxlaw-2827	650	25	would	would	AUX
taxlaw-2827	650	26	need	need	VERB
taxlaw-2827	650	27	to	to	PART
taxlaw-2827	650	28	include	include	VERB
taxlaw-2827	650	29	aggregated	aggregate	VERB
taxlaw-2827	650	30	data	datum	NOUN
taxlaw-2827	650	31	(	(	PUNCT
taxlaw-2827	650	32	e.g.	e.g.	ADV
taxlaw-2827	650	33	,	,	PUNCT
taxlaw-2827	650	34	taxes	taxis	NOUN
taxlaw-2827	650	35	paid	pay	VERB
taxlaw-2827	650	36	at	at	ADP
taxlaw-2827	650	37	effective	effective	ADJ
taxlaw-2827	650	38	tax	tax	NOUN
taxlaw-2827	650	39	rates	rate	NOUN
taxlaw-2827	650	40	on	on	ADP
taxlaw-2827	650	41	domestic	domestic	ADJ
taxlaw-2827	650	42	and	and	CCONJ
taxlaw-2827	650	43	foreign	foreign	ADJ
taxlaw-2827	650	44	incomes	income	NOUN
taxlaw-2827	650	45	)	)	PUNCT
taxlaw-2827	650	46	.	.	PUNCT
taxlaw-2827	651	1	however	however	ADV
taxlaw-2827	651	2	,	,	PUNCT
taxlaw-2827	651	3	aggregated	aggregate	VERB
taxlaw-2827	651	4	data	datum	NOUN
taxlaw-2827	651	5	would	would	AUX
taxlaw-2827	651	6	also	also	ADV
taxlaw-2827	651	7	need	need	VERB
taxlaw-2827	651	8	to	to	PART
taxlaw-2827	651	9	include	include	VERB
taxlaw-2827	651	10	some	some	DET
taxlaw-2827	651	11	information	information	NOUN
taxlaw-2827	651	12	that	that	PRON
taxlaw-2827	651	13	provides	provide	VERB
taxlaw-2827	651	14	a	a	DET
taxlaw-2827	651	15	stronger	strong	ADJ
taxlaw-2827	651	16	signal	signal	NOUN
taxlaw-2827	651	17	for	for	ADP
taxlaw-2827	651	18	controversial	controversial	ADJ
taxlaw-2827	651	19	,	,	PUNCT
taxlaw-2827	651	20	tax	tax	NOUN
taxlaw-2827	651	21	planning	planning	NOUN
taxlaw-2827	651	22	behavior	behavior	NOUN
taxlaw-2827	651	23	.	.	PUNCT
taxlaw-2827	652	1	such	such	ADJ
taxlaw-2827	652	2	controversial	controversial	ADJ
taxlaw-2827	652	3	information	information	NOUN
taxlaw-2827	652	4	should	should	AUX
taxlaw-2827	652	5	include	include	VERB
taxlaw-2827	652	6	levels	level	NOUN
taxlaw-2827	652	7	of	of	ADP
taxlaw-2827	652	8	investment	investment	NOUN
taxlaw-2827	652	9	and	and	CCONJ
taxlaw-2827	652	10	engagement	engagement	NOUN
taxlaw-2827	652	11	in	in	ADP
taxlaw-2827	652	12	tax	tax	NOUN
taxlaw-2827	652	13	sheltering	sheltering	NOUN
taxlaw-2827	652	14	transactions	transaction	NOUN
taxlaw-2827	652	15	,	,	PUNCT
taxlaw-2827	652	16	penalties	penalty	NOUN
taxlaw-2827	652	17	paid	pay	VERB
taxlaw-2827	652	18	to	to	ADP
taxlaw-2827	652	19	the	the	DET
taxlaw-2827	652	20	irs	irs	PROPN
taxlaw-2827	652	21	,	,	PUNCT
taxlaw-2827	652	22	the	the	DET
taxlaw-2827	652	23	amount	amount	NOUN
taxlaw-2827	652	24	of	of	ADP
taxlaw-2827	652	25	money	money	NOUN
taxlaw-2827	652	26	saved	save	VERB
taxlaw-2827	652	27	through	through	ADP
taxlaw-2827	652	28	authorized	authorize	VERB
taxlaw-2827	652	29	tax	tax	NOUN
taxlaw-2827	652	30	minimization	minimization	NOUN
taxlaw-2827	652	31	strategies	strategy	NOUN
taxlaw-2827	652	32	,	,	PUNCT
taxlaw-2827	652	33	and	and	CCONJ
taxlaw-2827	652	34	explanations	explanation	NOUN
taxlaw-2827	652	35	for	for	ADP
taxlaw-2827	652	36	every	every	DET
taxlaw-2827	652	37	major	major	ADJ
taxlaw-2827	652	38	difference	difference	NOUN
taxlaw-2827	652	39	between	between	ADP
taxlaw-2827	652	40	tax	tax	NOUN
taxlaw-2827	652	41	and	and	CCONJ
taxlaw-2827	652	42	financial	financial	ADJ
taxlaw-2827	652	43	accounting	accounting	NOUN
taxlaw-2827	652	44	figures	figure	NOUN
taxlaw-2827	652	45	.	.	PUNCT
taxlaw-2827	653	1	this	this	DET
taxlaw-2827	653	2	type	type	NOUN
taxlaw-2827	653	3	of	of	ADP
taxlaw-2827	653	4	information	information	NOUN
taxlaw-2827	653	5	would	would	AUX
taxlaw-2827	653	6	be	be	AUX
taxlaw-2827	653	7	more	more	ADV
taxlaw-2827	653	8	intrusive	intrusive	ADJ
taxlaw-2827	653	9	and	and	CCONJ
taxlaw-2827	653	10	,	,	PUNCT
taxlaw-2827	653	11	therefore	therefore	ADV
taxlaw-2827	653	12	,	,	PUNCT
taxlaw-2827	653	13	more	more	ADV
taxlaw-2827	653	14	expensive	expensive	ADJ
taxlaw-2827	653	15	(	(	PUNCT
taxlaw-2827	653	16	and	and	CCONJ
taxlaw-2827	653	17	politically	politically	ADV
taxlaw-2827	653	18	difficult	difficult	ADJ
taxlaw-2827	653	19	)	)	PUNCT
taxlaw-2827	653	20	to	to	PART
taxlaw-2827	653	21	generate	generate	VERB
taxlaw-2827	653	22	.	.	PUNCT
taxlaw-2827	654	1	however	however	ADV
taxlaw-2827	654	2	,	,	PUNCT
taxlaw-2827	654	3	it	it	PRON
taxlaw-2827	654	4	is	be	AUX
taxlaw-2827	654	5	important	important	ADJ
taxlaw-2827	654	6	to	to	PART
taxlaw-2827	654	7	recognize	recognize	VERB
taxlaw-2827	654	8	that	that	SCONJ
taxlaw-2827	654	9	the	the	DET
taxlaw-2827	654	10	vast	vast	ADJ
taxlaw-2827	654	11	majority	majority	NOUN
taxlaw-2827	654	12	of	of	ADP
taxlaw-2827	654	13	this	this	DET
taxlaw-2827	654	14	information	information	NOUN
taxlaw-2827	654	15	already	already	ADV
taxlaw-2827	654	16	exists	exist	VERB
taxlaw-2827	654	17	,	,	PUNCT
taxlaw-2827	654	18	and	and	CCONJ
taxlaw-2827	654	19	is	be	AUX
taxlaw-2827	654	20	already	already	ADV
taxlaw-2827	654	21	provided	provide	VERB
taxlaw-2827	654	22	to	to	ADP
taxlaw-2827	654	23	the	the	DET
taxlaw-2827	654	24	irs	irs	PROPN
taxlaw-2827	654	25	.	.	PUNCT
taxlaw-2827	655	1	133	133	NUM
taxlaw-2827	655	2	this	this	PRON
taxlaw-2827	655	3	suggests	suggest	VERB
taxlaw-2827	655	4	that	that	SCONJ
taxlaw-2827	655	5	the	the	DET
taxlaw-2827	655	6	costs	cost	NOUN
taxlaw-2827	655	7	of	of	ADP
taxlaw-2827	655	8	generating	generate	VERB
taxlaw-2827	655	9	the	the	DET
taxlaw-2827	655	10	information	information	NOUN
taxlaw-2827	655	11	are	be	AUX
taxlaw-2827	655	12	only	only	ADV
taxlaw-2827	655	13	those	those	DET
taxlaw-2827	655	14	costs	cost	NOUN
taxlaw-2827	655	15	associated	associate	VERB
taxlaw-2827	655	16	with	with	ADP
taxlaw-2827	655	17	detaching	detach	VERB
taxlaw-2827	655	18	relevant	relevant	ADJ
taxlaw-2827	655	19	information	information	NOUN
taxlaw-2827	655	20	from	from	ADP
taxlaw-2827	655	21	the	the	DET
taxlaw-2827	655	22	rest	rest	NOUN
taxlaw-2827	655	23	of	of	ADP
taxlaw-2827	655	24	the	the	DET
taxlaw-2827	655	25	tax	tax	NOUN
taxlaw-2827	655	26	return	return	NOUN
taxlaw-2827	655	27	and	and	CCONJ
taxlaw-2827	655	28	“	"	PUNCT
taxlaw-2827	655	29	translating	translate	VERB
taxlaw-2827	655	30	”	"	PUNCT
taxlaw-2827	655	31	it	it	PRON
taxlaw-2827	655	32	into	into	ADP
taxlaw-2827	655	33	a	a	DET
taxlaw-2827	655	34	format	format	NOUN
taxlaw-2827	655	35	that	that	PRON
taxlaw-2827	655	36	is	be	AUX
taxlaw-2827	655	37	easier	easy	ADJ
taxlaw-2827	655	38	to	to	PART
taxlaw-2827	655	39	read	read	VERB
taxlaw-2827	655	40	and	and	CCONJ
taxlaw-2827	655	41	comprehend	comprehend	VERB
taxlaw-2827	655	42	.	.	PUNCT
taxlaw-2827	656	1	within	within	ADP
taxlaw-2827	656	2	the	the	DET
taxlaw-2827	656	3	limited	limited	ADJ
taxlaw-2827	656	4	framework	framework	NOUN
taxlaw-2827	656	5	of	of	ADP
taxlaw-2827	656	6	this	this	DET
taxlaw-2827	656	7	case	case	NOUN
taxlaw-2827	656	8	study	study	NOUN
taxlaw-2827	656	9	,	,	PUNCT
taxlaw-2827	656	10	it	it	PRON
taxlaw-2827	656	11	is	be	AUX
taxlaw-2827	656	12	impossible	impossible	ADJ
taxlaw-2827	656	13	to	to	PART
taxlaw-2827	656	14	review	review	VERB
taxlaw-2827	656	15	every	every	DET
taxlaw-2827	656	16	technical	technical	ADJ
taxlaw-2827	656	17	aspect	aspect	NOUN
taxlaw-2827	656	18	of	of	ADP
taxlaw-2827	656	19	such	such	ADJ
taxlaw-2827	656	20	requirements	requirement	NOUN
taxlaw-2827	656	21	.	.	PUNCT
taxlaw-2827	657	1	however	however	ADV
taxlaw-2827	657	2	,	,	PUNCT
taxlaw-2827	657	3	it	it	PRON
taxlaw-2827	657	4	is	be	AUX
taxlaw-2827	657	5	important	important	ADJ
taxlaw-2827	657	6	to	to	PART
taxlaw-2827	657	7	note	note	VERB
taxlaw-2827	657	8	that	that	SCONJ
taxlaw-2827	657	9	this	this	DET
taxlaw-2827	657	10	regime	regime	NOUN
taxlaw-2827	657	11	could	could	AUX
taxlaw-2827	657	12	be	be	AUX
taxlaw-2827	657	13	made	make	VERB
taxlaw-2827	657	14	more	more	ADV
taxlaw-2827	657	15	effective	effective	ADJ
taxlaw-2827	657	16	through	through	ADP
taxlaw-2827	657	17	a	a	DET
taxlaw-2827	657	18	set	set	NOUN
taxlaw-2827	657	19	of	of	ADP
taxlaw-2827	657	20	simple	simple	ADJ
taxlaw-2827	657	21	procedures	procedure	NOUN
taxlaw-2827	657	22	.	.	PUNCT
taxlaw-2827	658	1	these	these	PRON
taxlaw-2827	658	2	would	would	AUX
taxlaw-2827	658	3	include	include	VERB
taxlaw-2827	658	4	penalties	penalty	NOUN
taxlaw-2827	658	5	for	for	ADP
taxlaw-2827	658	6	over	over	ADP
taxlaw-2827	658	7	or	or	CCONJ
taxlaw-2827	658	8	misleading	misleading	ADJ
taxlaw-2827	658	9	disclosure	disclosure	NOUN
taxlaw-2827	658	10	,	,	PUNCT
taxlaw-2827	658	11	a	a	DET
taxlaw-2827	658	12	list	list	NOUN
taxlaw-2827	658	13	of	of	ADP
taxlaw-2827	658	14	safe	safe	ADJ
taxlaw-2827	658	15	haven	haven	NOUN
taxlaw-2827	658	16	elements	element	NOUN
taxlaw-2827	658	17	that	that	PRON
taxlaw-2827	658	18	do	do	AUX
taxlaw-2827	658	19	not	not	PART
taxlaw-2827	658	20	require	require	VERB
taxlaw-2827	658	21	disclosure	disclosure	NOUN
taxlaw-2827	658	22	,	,	PUNCT
taxlaw-2827	658	23	and	and	CCONJ
taxlaw-2827	658	24	a	a	DET
taxlaw-2827	658	25	requirement	requirement	NOUN
taxlaw-2827	658	26	to	to	PART
taxlaw-2827	658	27	provide	provide	VERB
taxlaw-2827	658	28	a	a	DET
taxlaw-2827	658	29	written	write	VERB
taxlaw-2827	658	30	description	description	NOUN
taxlaw-2827	658	31	of	of	ADP
taxlaw-2827	658	32	corporate	corporate	ADJ
taxlaw-2827	658	33	strategies	strategy	NOUN
taxlaw-2827	658	34	and	and	CCONJ
taxlaw-2827	658	35	tax	tax	NOUN
taxlaw-2827	658	36	planning	planning	NOUN
taxlaw-2827	658	37	transactions	transaction	NOUN
taxlaw-2827	658	38	.	.	PUNCT
taxlaw-2827	659	1	134	134	NUM
taxlaw-2827	659	2	the	the	DET
taxlaw-2827	659	3	next	next	ADJ
taxlaw-2827	659	4	subpart	subpart	NOUN
taxlaw-2827	659	5	provides	provide	VERB
taxlaw-2827	659	6	a	a	DET
taxlaw-2827	659	7	real	real	ADJ
taxlaw-2827	659	8	world	world	NOUN
taxlaw-2827	659	9	example	example	NOUN
taxlaw-2827	659	10	that	that	PRON
taxlaw-2827	659	11	contextualizes	contextualize	VERB
taxlaw-2827	659	12	the	the	DET
taxlaw-2827	659	13	analysis	analysis	NOUN
taxlaw-2827	659	14	.	.	PUNCT
taxlaw-2827	660	1	c.	c.	NOUN
taxlaw-2827	660	2	the	the	DET
taxlaw-2827	660	3	open	open	ADJ
taxlaw-2827	660	4	debate	debate	NOUN
taxlaw-2827	660	5	about	about	ADP
taxlaw-2827	660	6	apple	apple	NOUN
taxlaw-2827	660	7	’s	’s	PART
taxlaw-2827	660	8	stateless	stateless	NOUN
taxlaw-2827	660	9	(	(	PUNCT
taxlaw-2827	660	10	and	and	CCONJ
taxlaw-2827	660	11	tax	tax	NOUN
taxlaw-2827	660	12	-	-	PUNCT
taxlaw-2827	660	13	less	less	ADJ
taxlaw-2827	660	14	)	)	PUNCT
taxlaw-2827	660	15	subsidiaries	subsidiary	NOUN
taxlaw-2827	660	16	this	this	DET
taxlaw-2827	660	17	section	section	NOUN
taxlaw-2827	660	18	will	will	AUX
taxlaw-2827	660	19	consider	consider	VERB
taxlaw-2827	660	20	a	a	DET
taxlaw-2827	660	21	tax	tax	NOUN
taxlaw-2827	660	22	-	-	PUNCT
taxlaw-2827	660	23	planning	planning	NOUN
taxlaw-2827	660	24	device	device	NOUN
taxlaw-2827	660	25	that	that	PRON
taxlaw-2827	660	26	recently	recently	ADV
taxlaw-2827	660	27	received	receive	VERB
taxlaw-2827	660	28	considerable	considerable	ADJ
taxlaw-2827	660	29	public	public	ADJ
taxlaw-2827	660	30	attention	attention	NOUN
taxlaw-2827	660	31	:	:	PUNCT
taxlaw-2827	660	32	apple	apple	NOUN
taxlaw-2827	660	33	’s	’s	PART
taxlaw-2827	660	34	“	"	PUNCT
taxlaw-2827	660	35	stateless	stateless	NOUN
taxlaw-2827	660	36	subsidiaries	subsidiary	NOUN
taxlaw-2827	660	37	.	.	PUNCT
taxlaw-2827	660	38	”	"	PUNCT
taxlaw-2827	661	1	135	135	NUM
taxlaw-2827	661	2	for	for	ADP
taxlaw-2827	661	3	simplicity	simplicity	NOUN
taxlaw-2827	661	4	,	,	PUNCT
taxlaw-2827	661	5	this	this	DET
taxlaw-2827	661	6	article	article	NOUN
taxlaw-2827	661	7	focuses	focus	VERB
taxlaw-2827	661	8	on	on	ADP
taxlaw-2827	661	9	the	the	DET
taxlaw-2827	661	10	first	first	ADJ
taxlaw-2827	661	11	component	component	NOUN
taxlaw-2827	661	12	of	of	ADP
taxlaw-2827	661	13	this	this	DET
taxlaw-2827	661	14	multistep	multistep	ADJ
taxlaw-2827	661	15	transaction	transaction	NOUN
taxlaw-2827	661	16	,	,	PUNCT
taxlaw-2827	661	17	136	136	NUM
taxlaw-2827	661	18	which	which	PRON
taxlaw-2827	661	19	allowed	allow	VERB
taxlaw-2827	661	20	131	131	NUM
taxlaw-2827	661	21	for	for	ADP
taxlaw-2827	661	22	such	such	DET
taxlaw-2827	661	23	an	an	DET
taxlaw-2827	661	24	approach	approach	NOUN
taxlaw-2827	661	25	,	,	PUNCT
taxlaw-2827	661	26	see	see	VERB
taxlaw-2827	661	27	the	the	DET
taxlaw-2827	661	28	opinion	opinion	NOUN
taxlaw-2827	661	29	of	of	ADP
taxlaw-2827	661	30	judge	judge	NOUN
taxlaw-2827	661	31	hand	hand	NOUN
taxlaw-2827	661	32	in	in	ADP
taxlaw-2827	661	33	helvering	helvere	VERB
taxlaw-2827	661	34	v.	v.	ADP
taxlaw-2827	661	35	gregory	gregory	PROPN
taxlaw-2827	661	36	,	,	PUNCT
taxlaw-2827	661	37	69	69	NUM
taxlaw-2827	661	38	f.2d	f.2d	ADP
taxlaw-2827	661	39	809	809	NUM
taxlaw-2827	661	40	,	,	PUNCT
taxlaw-2827	661	41	810	810	NUM
taxlaw-2827	661	42	(	(	PUNCT
taxlaw-2827	661	43	2d	2d	NUM
taxlaw-2827	661	44	cir	cir	NOUN
taxlaw-2827	661	45	.	.	PUNCT
taxlaw-2827	661	46	1934	1934	NUM
taxlaw-2827	661	47	)	)	PUNCT
taxlaw-2827	661	48	.	.	PUNCT
taxlaw-2827	662	1	132	132	NUM
taxlaw-2827	662	2	see	see	VERB
taxlaw-2827	662	3	supra	supra	PROPN
taxlaw-2827	662	4	notes	note	VERB
taxlaw-2827	662	5	102–08	102–08	PROPN
taxlaw-2827	662	6	and	and	CCONJ
taxlaw-2827	662	7	accompanying	accompany	VERB
taxlaw-2827	662	8	text	text	NOUN
taxlaw-2827	662	9	.	.	PUNCT
taxlaw-2827	663	1	133	133	NUM
taxlaw-2827	663	2	blank	blank	ADJ
taxlaw-2827	663	3	,	,	PUNCT
taxlaw-2827	663	4	supra	supra	PROPN
taxlaw-2827	663	5	note	note	NOUN
taxlaw-2827	663	6	129	129	NUM
taxlaw-2827	663	7	,	,	PUNCT
taxlaw-2827	663	8	at	at	ADP
taxlaw-2827	663	9	1635–42	1635–42	PROPN
taxlaw-2827	663	10	(	(	PUNCT
taxlaw-2827	663	11	describing	describe	VERB
taxlaw-2827	663	12	the	the	DET
taxlaw-2827	663	13	current	current	ADJ
taxlaw-2827	663	14	listed	list	VERB
taxlaw-2827	663	15	transactions	transaction	NOUN
taxlaw-2827	663	16	,	,	PUNCT
taxlaw-2827	663	17	mandatory	mandatory	ADJ
taxlaw-2827	663	18	disclosure	disclosure	NOUN
taxlaw-2827	663	19	regime	regime	NOUN
taxlaw-2827	663	20	that	that	PRON
taxlaw-2827	663	21	requires	require	VERB
taxlaw-2827	663	22	corporations	corporation	NOUN
taxlaw-2827	663	23	to	to	PART
taxlaw-2827	663	24	report	report	VERB
taxlaw-2827	663	25	every	every	DET
taxlaw-2827	663	26	time	time	NOUN
taxlaw-2827	663	27	they	they	PRON
taxlaw-2827	663	28	engage	engage	VERB
taxlaw-2827	663	29	in	in	ADP
taxlaw-2827	663	30	transactions	transaction	NOUN
taxlaw-2827	663	31	that	that	PRON
taxlaw-2827	663	32	are	be	AUX
taxlaw-2827	663	33	considered	consider	VERB
taxlaw-2827	663	34	“	"	PUNCT
taxlaw-2827	663	35	suspicious	suspicious	ADJ
taxlaw-2827	663	36	”	"	PUNCT
taxlaw-2827	663	37	)	)	PUNCT
taxlaw-2827	663	38	.	.	PUNCT
taxlaw-2827	664	1	134	134	NUM
taxlaw-2827	665	1	i	i	PRON
taxlaw-2827	665	2	d.	d.	PROPN
taxlaw-2827	665	3	at	at	ADP
taxlaw-2827	665	4	1672–86	1672–86	NUM
taxlaw-2827	665	5	.	.	PUNCT
taxlaw-2827	665	6	135	135	NUM
taxlaw-2827	665	7	memorandum	memorandum	NOUN
taxlaw-2827	665	8	from	from	ADP
taxlaw-2827	665	9	sen	sen	PROPN
taxlaw-2827	665	10	.	.	PROPN
taxlaw-2827	665	11	carl	carl	PROPN
taxlaw-2827	665	12	levin	levin	PROPN
taxlaw-2827	665	13	,	,	PUNCT
taxlaw-2827	665	14	chairman	chairman	NOUN
taxlaw-2827	665	15	,	,	PUNCT
taxlaw-2827	665	16	and	and	CCONJ
taxlaw-2827	665	17	sen	sen	PROPN
taxlaw-2827	665	18	.	.	PROPN
taxlaw-2827	665	19	john	john	PROPN
taxlaw-2827	665	20	mccain	mccain	PROPN
taxlaw-2827	665	21	,	,	PUNCT
taxlaw-2827	665	22	ranking	rank	VERB
taxlaw-2827	665	23	minority	minority	NOUN
taxlaw-2827	665	24	member	member	NOUN
taxlaw-2827	665	25	,	,	PUNCT
taxlaw-2827	665	26	permanent	permanent	ADJ
taxlaw-2827	665	27	subcomm	subcomm	NOUN
taxlaw-2827	665	28	.	.	PUNCT
taxlaw-2827	666	1	on	on	ADP
taxlaw-2827	666	2	investigations	investigation	NOUN
taxlaw-2827	666	3	,	,	PUNCT
taxlaw-2827	666	4	to	to	ADP
taxlaw-2827	666	5	the	the	DET
taxlaw-2827	666	6	members	member	NOUN
taxlaw-2827	666	7	of	of	ADP
taxlaw-2827	666	8	the	the	DET
taxlaw-2827	666	9	subcomm	subcomm	NOUN
taxlaw-2827	666	10	.	.	PUNCT
taxlaw-2827	667	1	on	on	ADP
taxlaw-2827	667	2	investigations	investigation	NOUN
taxlaw-2827	667	3	(	(	PUNCT
taxlaw-2827	667	4	may	may	PROPN
taxlaw-2827	667	5	21	21	NUM
taxlaw-2827	667	6	,	,	PUNCT
taxlaw-2827	667	7	2013	2013	NUM
taxlaw-2827	667	8	)	)	PUNCT
taxlaw-2827	667	9	,	,	PUNCT
taxlaw-2827	667	10	at	at	ADP
taxlaw-2827	667	11	17	17	NUM
taxlaw-2827	667	12	-	-	SYM
taxlaw-2827	667	13	37	37	NUM
taxlaw-2827	667	14	available	available	ADJ
taxlaw-2827	667	15	at	at	ADP
taxlaw-2827	667	16	http://www.levin.senate.gov/download/?id=fc514a8c-5890-47c4-ba7c149e4a8474c2	http://www.levin.senate.gov/download/?id=fc514a8c-5890-47c4-ba7c149e4a8474c2	PROPN
taxlaw-2827	667	17	.	.	PROPN
taxlaw-2827	668	1	136	136	NUM
taxlaw-2827	668	2	see	see	VERB
taxlaw-2827	668	3	edward	edward	PROPN
taxlaw-2827	668	4	d.	d.	PROPN
taxlaw-2827	668	5	kleinbard	kleinbard	PROPN
taxlaw-2827	668	6	,	,	PUNCT
taxlaw-2827	668	7	stateless	stateless	NOUN
taxlaw-2827	668	8	income	income	NOUN
taxlaw-2827	668	9	,	,	PUNCT
taxlaw-2827	668	10	11	11	NUM
taxlaw-2827	668	11	fla	fla	NOUN
taxlaw-2827	668	12	.	.	PUNCT
taxlaw-2827	669	1	tax	tax	PROPN
taxlaw-2827	669	2	rev	rev	PROPN
taxlaw-2827	669	3	.	.	PROPN
taxlaw-2827	669	4	699	699	NUM
taxlaw-2827	669	5	,	,	PUNCT
taxlaw-2827	669	6	706–13	706–13	NUM
taxlaw-2827	669	7	(	(	PUNCT
taxlaw-2827	669	8	2011	2011	NUM
taxlaw-2827	669	9	)	)	PUNCT
taxlaw-2827	669	10	(	(	PUNCT
taxlaw-2827	669	11	skillfully	skillfully	ADV
taxlaw-2827	669	12	describing	describe	VERB
taxlaw-2827	669	13	a	a	DET
taxlaw-2827	669	14	similar	similar	ADJ
taxlaw-2827	669	15	transaction	transaction	NOUN
taxlaw-2827	669	16	involving	involve	VERB
taxlaw-2827	669	17	google	google	PROPN
taxlaw-2827	669	18	)	)	PUNCT
taxlaw-2827	669	19	.	.	PUNCT
taxlaw-2827	670	1	114	114	NUM
taxlaw-2827	670	2	columbia	columbia	PROPN
taxlaw-2827	670	3	journal	journal	PROPN
taxlaw-2827	670	4	of	of	ADP
taxlaw-2827	670	5	tax	tax	NOUN
taxlaw-2827	670	6	law	law	NOUN
taxlaw-2827	670	7	[	[	X
taxlaw-2827	670	8	vol.6:86	vol.6:86	NOUN
taxlaw-2827	670	9	apple	apple	NOUN
taxlaw-2827	670	10	to	to	PART
taxlaw-2827	670	11	shift	shift	VERB
taxlaw-2827	670	12	its	its	PRON
taxlaw-2827	670	13	intangibles	intangible	NOUN
taxlaw-2827	670	14	to	to	ADP
taxlaw-2827	670	15	a	a	DET
taxlaw-2827	670	16	subsidiary	subsidiary	NOUN
taxlaw-2827	670	17	incorporated	incorporate	VERB
taxlaw-2827	670	18	in	in	ADP
taxlaw-2827	670	19	ireland	ireland	NOUN
taxlaw-2827	670	20	.	.	PUNCT
taxlaw-2827	670	21	137	137	NUM
taxlaw-2827	670	22	with	with	ADP
taxlaw-2827	670	23	the	the	DET
taxlaw-2827	670	24	authorization	authorization	NOUN
taxlaw-2827	670	25	of	of	ADP
taxlaw-2827	670	26	the	the	DET
taxlaw-2827	670	27	irs	irs	PROPN
taxlaw-2827	670	28	,	,	PUNCT
taxlaw-2827	670	29	apple	apple	PROPN
taxlaw-2827	670	30	initially	initially	ADV
taxlaw-2827	670	31	injected	inject	VERB
taxlaw-2827	670	32	equity	equity	NOUN
taxlaw-2827	670	33	capital	capital	NOUN
taxlaw-2827	670	34	into	into	ADP
taxlaw-2827	670	35	a	a	DET
taxlaw-2827	670	36	subsidiary	subsidiary	NOUN
taxlaw-2827	670	37	incorporated	incorporate	VERB
taxlaw-2827	670	38	in	in	ADP
taxlaw-2827	670	39	ireland	ireland	PROPN
taxlaw-2827	670	40	,	,	PUNCT
taxlaw-2827	670	41	which	which	PRON
taxlaw-2827	670	42	otherwise	otherwise	ADV
taxlaw-2827	670	43	had	have	VERB
taxlaw-2827	670	44	very	very	ADV
taxlaw-2827	670	45	little	little	ADJ
taxlaw-2827	670	46	activity	activity	NOUN
taxlaw-2827	670	47	.	.	PUNCT
taxlaw-2827	671	1	this	this	DET
taxlaw-2827	671	2	capital	capital	NOUN
taxlaw-2827	671	3	was	be	AUX
taxlaw-2827	671	4	then	then	ADV
taxlaw-2827	671	5	used	use	VERB
taxlaw-2827	671	6	by	by	ADP
taxlaw-2827	671	7	the	the	DET
taxlaw-2827	671	8	subsidiary	subsidiary	NOUN
taxlaw-2827	671	9	to	to	PART
taxlaw-2827	671	10	purchase	purchase	VERB
taxlaw-2827	671	11	a	a	DET
taxlaw-2827	671	12	share	share	NOUN
taxlaw-2827	671	13	in	in	ADP
taxlaw-2827	671	14	intangible	intangible	ADJ
taxlaw-2827	671	15	assets	asset	NOUN
taxlaw-2827	671	16	,	,	PUNCT
taxlaw-2827	671	17	which	which	PRON
taxlaw-2827	671	18	had	have	AUX
taxlaw-2827	671	19	been	be	AUX
taxlaw-2827	671	20	developed	develop	VERB
taxlaw-2827	671	21	by	by	ADP
taxlaw-2827	671	22	the	the	DET
taxlaw-2827	671	23	u.s	u.s	PROPN
taxlaw-2827	671	24	.	.	PROPN
taxlaw-2827	671	25	parent	parent	PROPN
taxlaw-2827	671	26	,	,	PUNCT
taxlaw-2827	671	27	mostly	mostly	ADV
taxlaw-2827	671	28	through	through	ADP
taxlaw-2827	671	29	the	the	DET
taxlaw-2827	671	30	human	human	ADJ
taxlaw-2827	671	31	capital	capital	NOUN
taxlaw-2827	671	32	of	of	ADP
taxlaw-2827	671	33	its	its	PRON
taxlaw-2827	671	34	american	american	ADJ
taxlaw-2827	671	35	employees	employee	NOUN
taxlaw-2827	671	36	.	.	PUNCT
taxlaw-2827	672	1	the	the	DET
taxlaw-2827	672	2	transaction	transaction	NOUN
taxlaw-2827	672	3	was	be	AUX
taxlaw-2827	672	4	complexly	complexly	ADJ
taxlaw-2827	672	5	engineered	engineer	VERB
taxlaw-2827	672	6	to	to	PART
taxlaw-2827	672	7	allow	allow	VERB
taxlaw-2827	672	8	the	the	DET
taxlaw-2827	672	9	income	income	NOUN
taxlaw-2827	672	10	earned	earn	VERB
taxlaw-2827	672	11	by	by	ADP
taxlaw-2827	672	12	the	the	DET
taxlaw-2827	672	13	subsidiary	subsidiary	NOUN
taxlaw-2827	672	14	to	to	PART
taxlaw-2827	672	15	be	be	AUX
taxlaw-2827	672	16	shifted	shift	VERB
taxlaw-2827	672	17	outside	outside	ADP
taxlaw-2827	672	18	of	of	ADP
taxlaw-2827	672	19	ireland	ireland	PROPN
taxlaw-2827	672	20	,	,	PUNCT
taxlaw-2827	672	21	in	in	ADP
taxlaw-2827	672	22	essence	essence	NOUN
taxlaw-2827	672	23	allowing	allow	VERB
taxlaw-2827	672	24	the	the	DET
taxlaw-2827	672	25	subsidiary	subsidiary	NOUN
taxlaw-2827	672	26	to	to	PART
taxlaw-2827	672	27	become	become	VERB
taxlaw-2827	672	28	stateless	stateless	NOUN
taxlaw-2827	672	29	;	;	PUNCT
taxlaw-2827	672	30	i.e.	i.e.	X
taxlaw-2827	672	31	,	,	PUNCT
taxlaw-2827	672	32	for	for	ADP
taxlaw-2827	672	33	tax	tax	NOUN
taxlaw-2827	672	34	purposes	purpose	NOUN
taxlaw-2827	672	35	,	,	PUNCT
taxlaw-2827	672	36	it	it	PRON
taxlaw-2827	672	37	was	be	AUX
taxlaw-2827	672	38	located	locate	VERB
taxlaw-2827	672	39	nowhere	nowhere	ADV
taxlaw-2827	672	40	.	.	PUNCT
taxlaw-2827	673	1	instead	instead	ADV
taxlaw-2827	673	2	of	of	ADP
taxlaw-2827	673	3	paying	pay	VERB
taxlaw-2827	673	4	the	the	DET
taxlaw-2827	673	5	ordinary	ordinary	ADJ
taxlaw-2827	673	6	irish	irish	ADJ
taxlaw-2827	673	7	tax	tax	NOUN
taxlaw-2827	673	8	rate	rate	NOUN
taxlaw-2827	673	9	of	of	ADP
taxlaw-2827	673	10	12.5	12.5	NUM
taxlaw-2827	673	11	%	%	NOUN
taxlaw-2827	673	12	,	,	PUNCT
taxlaw-2827	673	13	apple	apple	NOUN
taxlaw-2827	673	14	“	"	PUNCT
taxlaw-2827	673	15	negotiated	negotiate	VERB
taxlaw-2827	673	16	[	[	PUNCT
taxlaw-2827	673	17	with	with	ADP
taxlaw-2827	673	18	ireland	ireland	NOUN
taxlaw-2827	673	19	]	]	PUNCT
taxlaw-2827	673	20	a	a	DET
taxlaw-2827	673	21	special	special	ADJ
taxlaw-2827	673	22	corporate	corporate	ADJ
taxlaw-2827	673	23	tax	tax	NOUN
taxlaw-2827	673	24	rate	rate	NOUN
taxlaw-2827	674	1	[	[	X
taxlaw-2827	674	2	for	for	ADP
taxlaw-2827	674	3	its	its	PRON
taxlaw-2827	674	4	stateless	stateless	NOUN
taxlaw-2827	674	5	subsidiaries	subsidiary	NOUN
taxlaw-2827	674	6	]	]	PUNCT
taxlaw-2827	674	7	of	of	ADP
taxlaw-2827	674	8	less	less	ADJ
taxlaw-2827	674	9	than	than	ADP
taxlaw-2827	674	10	2	2	NUM
taxlaw-2827	674	11	%	%	NOUN
taxlaw-2827	674	12	.	.	PUNCT
taxlaw-2827	674	13	”	"	PUNCT
taxlaw-2827	675	1	138	138	NUM
taxlaw-2827	675	2	despite	despite	SCONJ
taxlaw-2827	675	3	the	the	DET
taxlaw-2827	675	4	overall	overall	ADJ
taxlaw-2827	675	5	complexity	complexity	NOUN
taxlaw-2827	675	6	,	,	PUNCT
taxlaw-2827	675	7	the	the	DET
taxlaw-2827	675	8	core	core	NOUN
taxlaw-2827	675	9	of	of	ADP
taxlaw-2827	675	10	the	the	DET
taxlaw-2827	675	11	transaction	transaction	NOUN
taxlaw-2827	675	12	was	be	AUX
taxlaw-2827	675	13	relatively	relatively	ADV
taxlaw-2827	675	14	simple	simple	ADJ
taxlaw-2827	675	15	.	.	PUNCT
taxlaw-2827	676	1	apple	apple	NOUN
taxlaw-2827	676	2	,	,	PUNCT
taxlaw-2827	676	3	a	a	DET
taxlaw-2827	676	4	corporation	corporation	NOUN
taxlaw-2827	676	5	operating	operate	VERB
taxlaw-2827	676	6	mostly	mostly	ADV
taxlaw-2827	676	7	from	from	ADP
taxlaw-2827	676	8	cupertino	cupertino	PROPN
taxlaw-2827	676	9	,	,	PUNCT
taxlaw-2827	676	10	california	california	PROPN
taxlaw-2827	676	11	,	,	PUNCT
taxlaw-2827	676	12	raised	raise	VERB
taxlaw-2827	676	13	capital	capital	NOUN
taxlaw-2827	676	14	and	and	CCONJ
taxlaw-2827	676	15	invested	invest	VERB
taxlaw-2827	676	16	it	it	PRON
taxlaw-2827	676	17	in	in	ADP
taxlaw-2827	676	18	innovative	innovative	ADJ
taxlaw-2827	676	19	r&d	r&d	NOUN
taxlaw-2827	676	20	activity	activity	NOUN
taxlaw-2827	676	21	.	.	PUNCT
taxlaw-2827	677	1	139	139	NUM
taxlaw-2827	677	2	in	in	ADP
taxlaw-2827	677	3	the	the	DET
taxlaw-2827	677	4	process	process	NOUN
taxlaw-2827	677	5	of	of	ADP
taxlaw-2827	677	6	doing	do	VERB
taxlaw-2827	677	7	so	so	ADV
taxlaw-2827	677	8	,	,	PUNCT
taxlaw-2827	677	9	it	it	PRON
taxlaw-2827	677	10	probably	probably	ADV
taxlaw-2827	677	11	deducted	deduct	VERB
taxlaw-2827	677	12	most	most	ADJ
taxlaw-2827	677	13	of	of	ADP
taxlaw-2827	677	14	its	its	PRON
taxlaw-2827	677	15	r&d	r&d	NOUN
taxlaw-2827	677	16	and	and	CCONJ
taxlaw-2827	677	17	finance	finance	NOUN
taxlaw-2827	677	18	costs	cost	NOUN
taxlaw-2827	677	19	from	from	ADP
taxlaw-2827	677	20	the	the	DET
taxlaw-2827	677	21	parent	parent	NOUN
taxlaw-2827	677	22	’s	’s	PART
taxlaw-2827	677	23	domestic	domestic	ADJ
taxlaw-2827	677	24	tax	tax	NOUN
taxlaw-2827	677	25	liabilities	liability	NOUN
taxlaw-2827	677	26	.	.	PUNCT
taxlaw-2827	678	1	then	then	ADV
taxlaw-2827	678	2	,	,	PUNCT
taxlaw-2827	678	3	with	with	ADP
taxlaw-2827	678	4	a	a	DET
taxlaw-2827	678	5	stroke	stroke	NOUN
taxlaw-2827	678	6	of	of	ADP
taxlaw-2827	678	7	a	a	DET
taxlaw-2827	678	8	pen	pen	NOUN
taxlaw-2827	678	9	,	,	PUNCT
taxlaw-2827	678	10	it	it	PRON
taxlaw-2827	678	11	capitalized	capitalize	VERB
taxlaw-2827	678	12	what	what	PRON
taxlaw-2827	678	13	eventually	eventually	ADV
taxlaw-2827	678	14	became	become	VERB
taxlaw-2827	678	15	a	a	DET
taxlaw-2827	678	16	stateless	stateless	NOUN
taxlaw-2827	678	17	subsidiary	subsidiary	NOUN
taxlaw-2827	678	18	with	with	ADP
taxlaw-2827	678	19	equity	equity	NOUN
taxlaw-2827	678	20	capital	capital	NOUN
taxlaw-2827	678	21	.	.	PUNCT
taxlaw-2827	679	1	this	this	DET
taxlaw-2827	679	2	equity	equity	NOUN
taxlaw-2827	679	3	investment	investment	NOUN
taxlaw-2827	679	4	was	be	AUX
taxlaw-2827	679	5	used	use	VERB
taxlaw-2827	679	6	by	by	ADP
taxlaw-2827	679	7	the	the	DET
taxlaw-2827	679	8	subsidiary	subsidiary	NOUN
taxlaw-2827	679	9	to	to	PART
taxlaw-2827	679	10	purchase	purchase	VERB
taxlaw-2827	679	11	ownership	ownership	NOUN
taxlaw-2827	679	12	rights	right	NOUN
taxlaw-2827	679	13	in	in	ADP
taxlaw-2827	679	14	the	the	DET
taxlaw-2827	679	15	highly	highly	ADV
taxlaw-2827	679	16	profitable	profitable	ADJ
taxlaw-2827	679	17	,	,	PUNCT
taxlaw-2827	679	18	intangible	intangible	ADJ
taxlaw-2827	679	19	assets	asset	NOUN
taxlaw-2827	679	20	of	of	ADP
taxlaw-2827	679	21	the	the	DET
taxlaw-2827	679	22	u.s	u.s	PROPN
taxlaw-2827	679	23	.	.	PROPN
taxlaw-2827	679	24	parent	parent	NOUN
taxlaw-2827	679	25	corporation	corporation	NOUN
taxlaw-2827	679	26	(	(	PUNCT
taxlaw-2827	679	27	a	a	DET
taxlaw-2827	679	28	purchase	purchase	NOUN
taxlaw-2827	679	29	that	that	PRON
taxlaw-2827	679	30	probably	probably	ADV
taxlaw-2827	679	31	triggered	trigger	VERB
taxlaw-2827	679	32	some	some	DET
taxlaw-2827	679	33	type	type	NOUN
taxlaw-2827	679	34	of	of	ADP
taxlaw-2827	679	35	tax	tax	NOUN
taxlaw-2827	679	36	liability	liability	NOUN
taxlaw-2827	679	37	)	)	PUNCT
taxlaw-2827	679	38	.	.	PUNCT
taxlaw-2827	680	1	almost	almost	ADV
taxlaw-2827	680	2	immediately	immediately	ADV
taxlaw-2827	680	3	after	after	SCONJ
taxlaw-2827	680	4	this	this	DET
taxlaw-2827	680	5	capital	capital	NOUN
taxlaw-2827	680	6	arrived	arrive	VERB
taxlaw-2827	680	7	in	in	ADP
taxlaw-2827	680	8	the	the	DET
taxlaw-2827	680	9	subsidiary	subsidiary	NOUN
taxlaw-2827	680	10	’s	’s	PART
taxlaw-2827	680	11	bank	bank	PROPN
taxlaw-2827	680	12	account	account	NOUN
taxlaw-2827	680	13	,	,	PUNCT
taxlaw-2827	680	14	it	it	PRON
taxlaw-2827	680	15	re	re	VERB
taxlaw-2827	680	16	-	-	VERB
taxlaw-2827	680	17	crossed	cross	VERB
taxlaw-2827	680	18	the	the	DET
taxlaw-2827	680	19	atlantic	atlantic	NOUN
taxlaw-2827	680	20	to	to	ADP
taxlaw-2827	680	21	the	the	DET
taxlaw-2827	680	22	parent	parent	NOUN
taxlaw-2827	680	23	’s	’s	PART
taxlaw-2827	680	24	bank	bank	PROPN
taxlaw-2827	680	25	account	account	NOUN
taxlaw-2827	680	26	.	.	PUNCT
taxlaw-2827	681	1	over	over	ADP
taxlaw-2827	681	2	the	the	DET
taxlaw-2827	681	3	years	year	NOUN
taxlaw-2827	681	4	,	,	PUNCT
taxlaw-2827	681	5	the	the	DET
taxlaw-2827	681	6	subsidiary	subsidiary	NOUN
taxlaw-2827	681	7	made	make	VERB
taxlaw-2827	681	8	subsequent	subsequent	ADJ
taxlaw-2827	681	9	payments	payment	NOUN
taxlaw-2827	681	10	under	under	ADP
taxlaw-2827	681	11	the	the	DET
taxlaw-2827	681	12	cost	cost	NOUN
taxlaw-2827	681	13	sharing	sharing	NOUN
taxlaw-2827	681	14	agreement	agreement	NOUN
taxlaw-2827	681	15	financed	finance	VERB
taxlaw-2827	681	16	through	through	ADP
taxlaw-2827	681	17	its	its	PRON
taxlaw-2827	681	18	vastly	vastly	ADV
taxlaw-2827	681	19	accumulated	accumulate	VERB
taxlaw-2827	681	20	(	(	PUNCT
taxlaw-2827	681	21	and	and	CCONJ
taxlaw-2827	681	22	modestly	modestly	ADV
taxlaw-2827	681	23	taxed	tax	VERB
taxlaw-2827	681	24	)	)	PUNCT
taxlaw-2827	681	25	retained	retain	VERB
taxlaw-2827	681	26	earnings	earning	NOUN
taxlaw-2827	681	27	,	,	PUNCT
taxlaw-2827	681	28	which	which	PRON
taxlaw-2827	681	29	,	,	PUNCT
taxlaw-2827	681	30	despite	despite	SCONJ
taxlaw-2827	681	31	apple	apple	NOUN
taxlaw-2827	681	32	’s	’s	PART
taxlaw-2827	681	33	modest	modest	ADJ
taxlaw-2827	681	34	physical	physical	ADJ
taxlaw-2827	681	35	presence	presence	NOUN
taxlaw-2827	681	36	in	in	ADP
taxlaw-2827	681	37	ireland	ireland	PROPN
taxlaw-2827	681	38	,	,	PUNCT
taxlaw-2827	681	39	accounted	account	VERB
taxlaw-2827	681	40	for	for	ADP
taxlaw-2827	681	41	two	two	NUM
taxlaw-2827	681	42	thirds	third	NOUN
taxlaw-2827	681	43	of	of	ADP
taxlaw-2827	681	44	its	its	PRON
taxlaw-2827	681	45	profits	profit	NOUN
taxlaw-2827	681	46	.	.	PUNCT
taxlaw-2827	682	1	140	140	NUM
taxlaw-2827	682	2	given	give	VERB
taxlaw-2827	682	3	that	that	PRON
taxlaw-2827	682	4	apple	apple	NOUN
taxlaw-2827	682	5	controlled	control	VERB
taxlaw-2827	682	6	100	100	NUM
taxlaw-2827	682	7	%	%	NOUN
taxlaw-2827	682	8	of	of	ADP
taxlaw-2827	682	9	these	these	DET
taxlaw-2827	682	10	stateless	stateless	NOUN
taxlaw-2827	682	11	subsidiaries	subsidiary	NOUN
taxlaw-2827	682	12	,	,	PUNCT
taxlaw-2827	682	13	all	all	DET
taxlaw-2827	682	14	these	these	DET
taxlaw-2827	682	15	actions	action	NOUN
taxlaw-2827	682	16	amounted	amount	VERB
taxlaw-2827	682	17	to	to	ADP
taxlaw-2827	682	18	no	no	PRON
taxlaw-2827	682	19	more	more	ADJ
taxlaw-2827	682	20	than	than	ADP
taxlaw-2827	682	21	paper	paper	NOUN
taxlaw-2827	682	22	shuffling	shuffling	NOUN
taxlaw-2827	682	23	—	—	PUNCT
taxlaw-2827	682	24	moving	move	VERB
taxlaw-2827	682	25	money	money	NOUN
taxlaw-2827	682	26	from	from	ADP
taxlaw-2827	682	27	one	one	NUM
taxlaw-2827	682	28	corporate	corporate	ADJ
taxlaw-2827	682	29	pocket	pocket	NOUN
taxlaw-2827	682	30	to	to	ADP
taxlaw-2827	682	31	another	another	PRON
taxlaw-2827	682	32	.	.	PUNCT
taxlaw-2827	683	1	even	even	ADV
taxlaw-2827	683	2	though	though	SCONJ
taxlaw-2827	683	3	the	the	DET
taxlaw-2827	683	4	united	united	PROPN
taxlaw-2827	683	5	states	states	PROPN
taxlaw-2827	683	6	taxes	tax	VERB
taxlaw-2827	683	7	mnes	mne	NOUN
taxlaw-2827	683	8	on	on	ADP
taxlaw-2827	683	9	foreign	foreign	ADJ
taxlaw-2827	683	10	earnings	earning	NOUN
taxlaw-2827	683	11	,	,	PUNCT
taxlaw-2827	683	12	the	the	DET
taxlaw-2827	683	13	accumulated	accumulate	VERB
taxlaw-2827	683	14	earnings	earning	NOUN
taxlaw-2827	683	15	of	of	ADP
taxlaw-2827	683	16	apple	apple	NOUN
taxlaw-2827	683	17	’s	’s	PART
taxlaw-2827	683	18	stateless	stateless	NOUN
taxlaw-2827	683	19	subsidiaries	subsidiary	NOUN
taxlaw-2827	683	20	were	be	AUX
taxlaw-2827	683	21	unlikely	unlikely	ADJ
taxlaw-2827	683	22	to	to	PART
taxlaw-2827	683	23	be	be	AUX
taxlaw-2827	683	24	taxed	tax	VERB
taxlaw-2827	683	25	.	.	PUNCT
taxlaw-2827	684	1	following	follow	VERB
taxlaw-2827	684	2	the	the	DET
taxlaw-2827	684	3	general	general	ADJ
taxlaw-2827	684	4	rule	rule	NOUN
taxlaw-2827	684	5	that	that	SCONJ
taxlaw-2827	684	6	earnings	earning	NOUN
taxlaw-2827	684	7	are	be	AUX
taxlaw-2827	684	8	only	only	ADV
taxlaw-2827	684	9	taxed	tax	VERB
taxlaw-2827	684	10	when	when	SCONJ
taxlaw-2827	684	11	realized	realize	VERB
taxlaw-2827	684	12	,	,	PUNCT
taxlaw-2827	684	13	the	the	DET
taxlaw-2827	684	14	apple	apple	NOUN
taxlaw-2827	684	15	parent	parent	NOUN
taxlaw-2827	684	16	would	would	AUX
taxlaw-2827	684	17	only	only	ADV
taxlaw-2827	684	18	pay	pay	VERB
taxlaw-2827	684	19	taxes	taxis	NOUN
taxlaw-2827	684	20	on	on	ADP
taxlaw-2827	684	21	these	these	DET
taxlaw-2827	684	22	earnings	earning	NOUN
taxlaw-2827	684	23	once	once	SCONJ
taxlaw-2827	684	24	they	they	PRON
taxlaw-2827	684	25	repatriated	repatriate	VERB
taxlaw-2827	684	26	as	as	ADP
taxlaw-2827	684	27	dividends	dividend	NOUN
taxlaw-2827	684	28	in	in	ADP
taxlaw-2827	684	29	the	the	DET
taxlaw-2827	684	30	united	united	PROPN
taxlaw-2827	684	31	states	states	PROPN
taxlaw-2827	684	32	.	.	PUNCT
taxlaw-2827	685	1	141	141	NUM
taxlaw-2827	685	2	hence	hence	ADV
taxlaw-2827	685	3	,	,	PUNCT
taxlaw-2827	685	4	absent	absent	ADJ
taxlaw-2827	685	5	serious	serious	ADJ
taxlaw-2827	685	6	earnings	earning	NOUN
taxlaw-2827	685	7	or	or	CCONJ
taxlaw-2827	685	8	liquidity	liquidity	NOUN
taxlaw-2827	685	9	shocks	shock	NOUN
taxlaw-2827	685	10	,	,	PUNCT
taxlaw-2827	685	11	apple	apple	NOUN
taxlaw-2827	685	12	has	have	VERB
taxlaw-2827	685	13	no	no	DET
taxlaw-2827	685	14	incentive	incentive	NOUN
taxlaw-2827	685	15	to	to	PART
taxlaw-2827	685	16	repatriate	repatriate	VERB
taxlaw-2827	685	17	those	those	DET
taxlaw-2827	685	18	earnings	earning	NOUN
taxlaw-2827	685	19	,	,	PUNCT
taxlaw-2827	685	20	and	and	CCONJ
taxlaw-2827	685	21	thus	thus	ADV
taxlaw-2827	685	22	subject	subject	VERB
taxlaw-2827	685	23	them	they	PRON
taxlaw-2827	685	24	to	to	ADP
taxlaw-2827	685	25	a	a	DET
taxlaw-2827	685	26	35	35	NUM
taxlaw-2827	685	27	%	%	NOUN
taxlaw-2827	685	28	corporate	corporate	ADJ
taxlaw-2827	685	29	income	income	NOUN
taxlaw-2827	685	30	tax	tax	NOUN
taxlaw-2827	685	31	rate	rate	NOUN
taxlaw-2827	685	32	in	in	ADP
taxlaw-2827	685	33	the	the	DET
taxlaw-2827	685	34	united	united	PROPN
taxlaw-2827	685	35	states	states	PROPN
taxlaw-2827	685	36	.	.	PUNCT
taxlaw-2827	686	1	142	142	NUM
taxlaw-2827	686	2	apple	apple	NOUN
taxlaw-2827	686	3	is	be	AUX
taxlaw-2827	686	4	a	a	DET
taxlaw-2827	686	5	unique	unique	ADJ
taxlaw-2827	686	6	mne	mne	NOUN
taxlaw-2827	686	7	.	.	PUNCT
taxlaw-2827	687	1	it	it	PRON
taxlaw-2827	687	2	is	be	AUX
taxlaw-2827	687	3	among	among	ADP
taxlaw-2827	687	4	the	the	DET
taxlaw-2827	687	5	most	most	ADV
taxlaw-2827	687	6	profitable	profitable	ADJ
taxlaw-2827	687	7	corporations	corporation	NOUN
taxlaw-2827	687	8	in	in	ADP
taxlaw-2827	687	9	the	the	DET
taxlaw-2827	687	10	world	world	NOUN
taxlaw-2827	687	11	137	137	NUM
taxlaw-2827	687	12	memorandum	memorandum	NOUN
taxlaw-2827	687	13	to	to	ADP
taxlaw-2827	687	14	members	member	NOUN
taxlaw-2827	687	15	of	of	ADP
taxlaw-2827	687	16	the	the	DET
taxlaw-2827	687	17	subcomm	subcomm	NOUN
taxlaw-2827	687	18	.	.	PUNCT
taxlaw-2827	688	1	on	on	ADP
taxlaw-2827	688	2	investigations	investigation	NOUN
taxlaw-2827	688	3	,	,	PUNCT
taxlaw-2827	688	4	supra	supra	PROPN
taxlaw-2827	688	5	note	note	NOUN
taxlaw-2827	688	6	135	135	NUM
taxlaw-2827	688	7	,	,	PUNCT
taxlaw-2827	688	8	at	at	ADP
taxlaw-2827	688	9	25	25	NUM
taxlaw-2827	688	10	-	-	SYM
taxlaw-2827	688	11	31	31	NUM
taxlaw-2827	688	12	.	.	PUNCT
taxlaw-2827	689	1	see	see	VERB
taxlaw-2827	689	2	ilan	ilan	PROPN
taxlaw-2827	689	3	benshalom	benshalom	PROPN
taxlaw-2827	689	4	,	,	PUNCT
taxlaw-2827	689	5	sourcing	source	VERB
taxlaw-2827	689	6	the	the	DET
taxlaw-2827	689	7	"	"	PUNCT
taxlaw-2827	689	8	unsourceable	unsourceable	ADJ
taxlaw-2827	689	9	"	"	PUNCT
taxlaw-2827	689	10	:	:	PUNCT
taxlaw-2827	689	11	the	the	DET
taxlaw-2827	689	12	cost	cost	NOUN
taxlaw-2827	689	13	sharing	sharing	NOUN
taxlaw-2827	689	14	regulations	regulation	NOUN
taxlaw-2827	689	15	and	and	CCONJ
taxlaw-2827	689	16	the	the	DET
taxlaw-2827	689	17	sourcing	sourcing	NOUN
taxlaw-2827	689	18	of	of	ADP
taxlaw-2827	689	19	affiliatedintangible	affiliatedintangible	ADJ
taxlaw-2827	689	20	related	relate	VERB
taxlaw-2827	689	21	transactions	transaction	NOUN
taxlaw-2827	689	22	,	,	PUNCT
taxlaw-2827	689	23	26	26	NUM
taxlaw-2827	689	24	va	va	NOUN
taxlaw-2827	689	25	.	.	PUNCT
taxlaw-2827	690	1	tax	tax	PROPN
taxlaw-2827	690	2	rev	rev	PROPN
taxlaw-2827	690	3	.	.	PROPN
taxlaw-2827	690	4	631	631	NUM
taxlaw-2827	690	5	,	,	PUNCT
taxlaw-2827	690	6	651–67	651–67	NUM
taxlaw-2827	690	7	(	(	PUNCT
taxlaw-2827	690	8	2007	2007	NUM
taxlaw-2827	690	9	)	)	PUNCT
taxlaw-2827	690	10	(	(	PUNCT
taxlaw-2827	690	11	providing	provide	VERB
taxlaw-2827	690	12	an	an	DET
taxlaw-2827	690	13	overview	overview	NOUN
taxlaw-2827	690	14	of	of	ADP
taxlaw-2827	690	15	how	how	SCONJ
taxlaw-2827	690	16	mnes	mne	NOUN
taxlaw-2827	690	17	use	use	VERB
taxlaw-2827	690	18	cost	cost	NOUN
taxlaw-2827	690	19	-	-	PUNCT
taxlaw-2827	690	20	sharing	share	VERB
taxlaw-2827	690	21	arrangements	arrangement	NOUN
taxlaw-2827	690	22	as	as	ADP
taxlaw-2827	690	23	a	a	DET
taxlaw-2827	690	24	license	license	NOUN
taxlaw-2827	690	25	to	to	PART
taxlaw-2827	690	26	migrate	migrate	VERB
taxlaw-2827	690	27	profitable	profitable	ADJ
taxlaw-2827	690	28	,	,	PUNCT
taxlaw-2827	690	29	intangible	intangible	ADJ
taxlaw-2827	690	30	assets	asset	NOUN
taxlaw-2827	690	31	to	to	ADP
taxlaw-2827	690	32	low	low	ADJ
taxlaw-2827	690	33	-	-	PUNCT
taxlaw-2827	690	34	tax	tax	NOUN
taxlaw-2827	690	35	jurisdictions	jurisdiction	NOUN
taxlaw-2827	690	36	)	)	PUNCT
taxlaw-2827	690	37	.	.	PUNCT
taxlaw-2827	691	1	138	138	NUM
taxlaw-2827	691	2	memorandum	memorandum	NOUN
taxlaw-2827	691	3	to	to	ADP
taxlaw-2827	691	4	members	member	NOUN
taxlaw-2827	691	5	of	of	ADP
taxlaw-2827	691	6	the	the	DET
taxlaw-2827	691	7	subcomm	subcomm	NOUN
taxlaw-2827	691	8	.	.	PUNCT
taxlaw-2827	692	1	on	on	ADP
taxlaw-2827	692	2	investigations	investigation	NOUN
taxlaw-2827	692	3	,	,	PUNCT
taxlaw-2827	692	4	supra	supra	PROPN
taxlaw-2827	692	5	note	note	NOUN
taxlaw-2827	692	6	135	135	NUM
taxlaw-2827	692	7	,	,	PUNCT
taxlaw-2827	692	8	at	at	ADP
taxlaw-2827	692	9	20–21	20–21	NUM
taxlaw-2827	692	10	.	.	PUNCT
taxlaw-2827	692	11	139	139	NUM
taxlaw-2827	692	12	see	see	VERB
taxlaw-2827	692	13	offshore	offshore	ADJ
taxlaw-2827	692	14	profit	profit	NOUN
taxlaw-2827	692	15	shifting	shift	VERB
taxlaw-2827	692	16	and	and	CCONJ
taxlaw-2827	692	17	the	the	DET
taxlaw-2827	692	18	u.s	u.s	PROPN
taxlaw-2827	692	19	.	.	PROPN
taxlaw-2827	692	20	tax	tax	PROPN
taxlaw-2827	692	21	code	code	NOUN
taxlaw-2827	692	22	–	–	PUNCT
taxlaw-2827	692	23	part	part	NOUN
taxlaw-2827	692	24	2	2	NUM
taxlaw-2827	692	25	(	(	PUNCT
taxlaw-2827	692	26	apple	apple	PROPN
taxlaw-2827	692	27	inc	inc	PROPN
taxlaw-2827	692	28	.	.	PROPN
taxlaw-2827	692	29	):	):	PUNCT
taxlaw-2827	692	30	hearing	hear	VERB
taxlaw-2827	692	31	before	before	ADP
taxlaw-2827	692	32	the	the	DET
taxlaw-2827	692	33	permanent	permanent	ADJ
taxlaw-2827	692	34	subcomm	subcomm	NOUN
taxlaw-2827	692	35	.	.	PUNCT
taxlaw-2827	693	1	on	on	ADP
taxlaw-2827	693	2	investigations	investigation	NOUN
taxlaw-2827	693	3	of	of	ADP
taxlaw-2827	693	4	the	the	DET
taxlaw-2827	693	5	comm	comm	NOUN
taxlaw-2827	693	6	.	.	PUNCT
taxlaw-2827	694	1	on	on	ADP
taxlaw-2827	694	2	homeland	homeland	PROPN
taxlaw-2827	694	3	sec	sec	PROPN
taxlaw-2827	694	4	.	.	PROPN
taxlaw-2827	695	1	and	and	CCONJ
taxlaw-2827	695	2	governmental	governmental	ADJ
taxlaw-2827	695	3	affairs	affair	NOUN
taxlaw-2827	695	4	,	,	PUNCT
taxlaw-2827	695	5	113th	113th	PROPN
taxlaw-2827	695	6	cong	cong	NOUN
taxlaw-2827	695	7	.	.	PUNCT
taxlaw-2827	696	1	35	35	NUM
taxlaw-2827	696	2	(	(	PUNCT
taxlaw-2827	696	3	testimony	testimony	NOUN
taxlaw-2827	696	4	of	of	ADP
taxlaw-2827	696	5	timothy	timothy	PROPN
taxlaw-2827	696	6	cook	cook	PROPN
taxlaw-2827	696	7	,	,	PUNCT
taxlaw-2827	696	8	chief	chief	ADJ
taxlaw-2827	696	9	exec	exec	NOUN
taxlaw-2827	696	10	.	.	PUNCT
taxlaw-2827	697	1	officer	officer	NOUN
taxlaw-2827	697	2	,	,	PUNCT
taxlaw-2827	697	3	apple	apple	PROPN
taxlaw-2827	697	4	inc	inc	PROPN
taxlaw-2827	697	5	.	.	PROPN
taxlaw-2827	697	6	)	)	PUNCT
taxlaw-2827	697	7	,	,	PUNCT
taxlaw-2827	697	8	available	available	ADJ
taxlaw-2827	697	9	at	at	ADP
taxlaw-2827	697	10	http://www.gpo.gov/fdsys/pkg/chrg-113shrg81657/pdf/chrg-113shrg81657.pdf	http://www.gpo.gov/fdsys/pkg/chrg-113shrg81657/pdf/chrg-113shrg81657.pdf	PROPN
taxlaw-2827	697	11	.	.	PROPN
taxlaw-2827	697	12	140	140	NUM
taxlaw-2827	697	13	richard	richard	PROPN
taxlaw-2827	697	14	harvey	harvey	PROPN
taxlaw-2827	697	15	jr	jr	PROPN
taxlaw-2827	697	16	.	.	PROPN
taxlaw-2827	697	17	,	,	PUNCT
taxlaw-2827	697	18	apple	apple	NOUN
taxlaw-2827	697	19	hearing	hearing	NOUN
taxlaw-2827	697	20	:	:	PUNCT
taxlaw-2827	697	21	observations	observation	NOUN
taxlaw-2827	697	22	from	from	ADP
taxlaw-2827	697	23	an	an	DET
taxlaw-2827	697	24	expert	expert	ADJ
taxlaw-2827	697	25	witness	witness	NOUN
taxlaw-2827	697	26	,	,	PUNCT
taxlaw-2827	697	27	139	139	NUM
taxlaw-2827	697	28	tax	tax	NOUN
taxlaw-2827	697	29	notes	note	NOUN
taxlaw-2827	697	30	1171	1171	NUM
taxlaw-2827	697	31	,	,	PUNCT
taxlaw-2827	697	32	1174	1174	NUM
taxlaw-2827	697	33	(	(	PUNCT
taxlaw-2827	697	34	2013	2013	NUM
taxlaw-2827	697	35	)	)	PUNCT
taxlaw-2827	697	36	.	.	PUNCT
taxlaw-2827	698	1	141	141	NUM
taxlaw-2827	698	2	however	however	ADV
taxlaw-2827	698	3	,	,	PUNCT
taxlaw-2827	698	4	dividend	dividend	NOUN
taxlaw-2827	698	5	payments	payment	NOUN
taxlaw-2827	698	6	are	be	AUX
taxlaw-2827	698	7	discretionary	discretionary	ADJ
taxlaw-2827	698	8	;	;	PUNCT
taxlaw-2827	698	9	the	the	DET
taxlaw-2827	698	10	irish	irish	ADJ
taxlaw-2827	698	11	subsidiary	subsidiary	NOUN
taxlaw-2827	698	12	is	be	AUX
taxlaw-2827	698	13	not	not	PART
taxlaw-2827	698	14	obligated	obligate	VERB
taxlaw-2827	698	15	to	to	PART
taxlaw-2827	698	16	make	make	VERB
taxlaw-2827	698	17	them	they	PRON
taxlaw-2827	698	18	,	,	PUNCT
taxlaw-2827	698	19	and	and	CCONJ
taxlaw-2827	698	20	the	the	DET
taxlaw-2827	698	21	controlling	control	VERB
taxlaw-2827	698	22	parent	parent	NOUN
taxlaw-2827	698	23	company	company	NOUN
taxlaw-2827	698	24	,	,	PUNCT
taxlaw-2827	698	25	wishing	wish	VERB
taxlaw-2827	698	26	to	to	PART
taxlaw-2827	698	27	defer	defer	VERB
taxlaw-2827	698	28	or	or	CCONJ
taxlaw-2827	698	29	avoid	avoid	VERB
taxlaw-2827	698	30	the	the	DET
taxlaw-2827	698	31	tax	tax	NOUN
taxlaw-2827	698	32	,	,	PUNCT
taxlaw-2827	698	33	is	be	AUX
taxlaw-2827	698	34	not	not	PART
taxlaw-2827	698	35	likely	likely	ADJ
taxlaw-2827	698	36	to	to	PART
taxlaw-2827	698	37	force	force	VERB
taxlaw-2827	698	38	it	it	PRON
taxlaw-2827	698	39	to	to	PART
taxlaw-2827	698	40	do	do	VERB
taxlaw-2827	698	41	so	so	ADV
taxlaw-2827	698	42	.	.	PUNCT
taxlaw-2827	699	1	142	142	NUM
taxlaw-2827	699	2	the	the	DET
taxlaw-2827	699	3	earnings	earning	NOUN
taxlaw-2827	699	4	of	of	ADP
taxlaw-2827	699	5	the	the	DET
taxlaw-2827	699	6	subsidiary	subsidiary	NOUN
taxlaw-2827	699	7	appear	appear	VERB
taxlaw-2827	699	8	in	in	ADP
taxlaw-2827	699	9	apple	apple	NOUN
taxlaw-2827	699	10	’s	’s	PART
taxlaw-2827	699	11	financial	financial	ADJ
taxlaw-2827	699	12	statements	statement	NOUN
taxlaw-2827	699	13	and	and	CCONJ
taxlaw-2827	699	14	apple	apple	NOUN
taxlaw-2827	699	15	(	(	PUNCT
taxlaw-2827	699	16	probably	probably	ADV
taxlaw-2827	699	17	)	)	PUNCT
taxlaw-2827	699	18	uses	use	VERB
taxlaw-2827	699	19	its	its	PRON
taxlaw-2827	699	20	control	control	NOUN
taxlaw-2827	699	21	over	over	ADP
taxlaw-2827	699	22	them	they	PRON
taxlaw-2827	699	23	in	in	ADP
taxlaw-2827	699	24	a	a	DET
taxlaw-2827	699	25	productive	productive	ADJ
taxlaw-2827	699	26	way	way	NOUN
taxlaw-2827	699	27	(	(	PUNCT
taxlaw-2827	699	28	e.g.	e.g.	ADV
taxlaw-2827	699	29	,	,	PUNCT
taxlaw-2827	699	30	borrowing	borrow	VERB
taxlaw-2827	699	31	against	against	ADP
taxlaw-2827	699	32	them	they	PRON
taxlaw-2827	699	33	,	,	PUNCT
taxlaw-2827	699	34	reinvesting	reinveste	VERB
taxlaw-2827	699	35	them	they	PRON
taxlaw-2827	699	36	in	in	ADP
taxlaw-2827	699	37	its	its	PRON
taxlaw-2827	699	38	own	own	ADJ
taxlaw-2827	699	39	activities	activity	NOUN
taxlaw-2827	699	40	,	,	PUNCT
taxlaw-2827	699	41	and	and	CCONJ
taxlaw-2827	699	42	investing	invest	VERB
taxlaw-2827	699	43	them	they	PRON
taxlaw-2827	699	44	in	in	ADP
taxlaw-2827	699	45	other	other	ADJ
taxlaw-2827	699	46	enterprises	enterprise	NOUN
taxlaw-2827	699	47	)	)	PUNCT
taxlaw-2827	699	48	.	.	PUNCT
taxlaw-2827	700	1	2014	2014	NUM
taxlaw-2827	700	2	]	]	PUNCT
taxlaw-2827	700	3	tax	tax	NOUN
taxlaw-2827	700	4	disclosure	disclosure	NOUN
taxlaw-2827	700	5	and	and	CCONJ
taxlaw-2827	700	6	corporate	corporate	ADJ
taxlaw-2827	700	7	political	political	ADJ
taxlaw-2827	700	8	agency	agency	NOUN
taxlaw-2827	700	9	115	115	NUM
taxlaw-2827	700	10	and	and	CCONJ
taxlaw-2827	700	11	its	its	PRON
taxlaw-2827	700	12	business	business	NOUN
taxlaw-2827	700	13	relies	rely	VERB
taxlaw-2827	700	14	on	on	ADP
taxlaw-2827	700	15	the	the	DET
taxlaw-2827	700	16	production	production	NOUN
taxlaw-2827	700	17	of	of	ADP
taxlaw-2827	700	18	highly	highly	ADV
taxlaw-2827	700	19	profitable	profitable	ADJ
taxlaw-2827	700	20	intangible	intangible	ADJ
taxlaw-2827	700	21	assets	asset	NOUN
taxlaw-2827	700	22	.	.	PUNCT
taxlaw-2827	701	1	furthermore	furthermore	ADV
taxlaw-2827	701	2	,	,	PUNCT
taxlaw-2827	701	3	its	its	PRON
taxlaw-2827	701	4	multinational	multinational	ADJ
taxlaw-2827	701	5	scope	scope	NOUN
taxlaw-2827	701	6	allows	allow	VERB
taxlaw-2827	701	7	it	it	PRON
taxlaw-2827	701	8	to	to	PART
taxlaw-2827	701	9	undertake	undertake	VERB
taxlaw-2827	701	10	tax	tax	NOUN
taxlaw-2827	701	11	-	-	PUNCT
taxlaw-2827	701	12	planning	planning	NOUN
taxlaw-2827	701	13	opportunities	opportunity	NOUN
taxlaw-2827	701	14	unavailable	unavailable	ADJ
taxlaw-2827	701	15	to	to	ADP
taxlaw-2827	701	16	purely	purely	ADV
taxlaw-2827	701	17	domestic	domestic	ADJ
taxlaw-2827	701	18	corporations	corporation	NOUN
taxlaw-2827	701	19	.	.	PUNCT
taxlaw-2827	702	1	it	it	PRON
taxlaw-2827	702	2	is	be	AUX
taxlaw-2827	702	3	,	,	PUNCT
taxlaw-2827	702	4	at	at	ADP
taxlaw-2827	702	5	the	the	DET
taxlaw-2827	702	6	same	same	ADJ
taxlaw-2827	702	7	time	time	NOUN
taxlaw-2827	702	8	,	,	PUNCT
taxlaw-2827	702	9	a	a	DET
taxlaw-2827	702	10	corporation	corporation	NOUN
taxlaw-2827	702	11	that	that	PRON
taxlaw-2827	702	12	invests	invest	VERB
taxlaw-2827	702	13	a	a	DET
taxlaw-2827	702	14	lot	lot	NOUN
taxlaw-2827	702	15	in	in	ADP
taxlaw-2827	702	16	its	its	PRON
taxlaw-2827	702	17	brand	brand	NOUN
taxlaw-2827	702	18	name	name	NOUN
taxlaw-2827	702	19	and	and	CCONJ
taxlaw-2827	702	20	reputation	reputation	NOUN
taxlaw-2827	702	21	.	.	PUNCT
taxlaw-2827	703	1	most	most	ADV
taxlaw-2827	703	2	importantly	importantly	ADV
taxlaw-2827	703	3	,	,	PUNCT
taxlaw-2827	703	4	as	as	ADP
taxlaw-2827	703	5	a	a	DET
taxlaw-2827	703	6	widely	widely	ADV
taxlaw-2827	703	7	held	hold	VERB
taxlaw-2827	703	8	public	public	ADJ
taxlaw-2827	703	9	corporation	corporation	NOUN
taxlaw-2827	703	10	,	,	PUNCT
taxlaw-2827	703	11	it	it	PRON
taxlaw-2827	703	12	is	be	AUX
taxlaw-2827	703	13	likely	likely	ADJ
taxlaw-2827	703	14	that	that	SCONJ
taxlaw-2827	703	15	the	the	DET
taxlaw-2827	703	16	vast	vast	ADJ
taxlaw-2827	703	17	majority	majority	NOUN
taxlaw-2827	703	18	of	of	ADP
taxlaw-2827	703	19	american	american	ADJ
taxlaw-2827	703	20	taxpayers	taxpayer	NOUN
taxlaw-2827	703	21	are	be	AUX
taxlaw-2827	703	22	apple	apple	NOUN
taxlaw-2827	703	23	shareholders	shareholder	NOUN
taxlaw-2827	703	24	(	(	PUNCT
taxlaw-2827	703	25	either	either	CCONJ
taxlaw-2827	703	26	directly	directly	ADV
taxlaw-2827	703	27	or	or	CCONJ
taxlaw-2827	703	28	indirectly	indirectly	ADV
taxlaw-2827	703	29	,	,	PUNCT
taxlaw-2827	703	30	through	through	ADP
taxlaw-2827	703	31	pension	pension	NOUN
taxlaw-2827	703	32	savings	saving	NOUN
taxlaw-2827	703	33	accounts	account	NOUN
taxlaw-2827	703	34	)	)	PUNCT
taxlaw-2827	703	35	.	.	PUNCT
taxlaw-2827	704	1	apple	apple	PROPN
taxlaw-2827	704	2	’s	’s	PART
taxlaw-2827	704	3	actions	action	NOUN
taxlaw-2827	704	4	were	be	AUX
taxlaw-2827	704	5	taken	take	VERB
taxlaw-2827	704	6	to	to	PART
taxlaw-2827	704	7	maximize	maximize	VERB
taxlaw-2827	704	8	its	its	PRON
taxlaw-2827	704	9	shares	share	NOUN
taxlaw-2827	704	10	’	'	PUNCT
taxlaw-2827	704	11	value	value	NOUN
taxlaw-2827	704	12	.	.	PUNCT
taxlaw-2827	705	1	143	143	NUM
taxlaw-2827	705	2	they	they	PRON
taxlaw-2827	705	3	were	be	AUX
taxlaw-2827	705	4	all	all	ADV
taxlaw-2827	705	5	legal	legal	ADJ
taxlaw-2827	705	6	and	and	CCONJ
taxlaw-2827	705	7	,	,	PUNCT
taxlaw-2827	705	8	to	to	ADP
taxlaw-2827	705	9	a	a	DET
taxlaw-2827	705	10	certain	certain	ADJ
taxlaw-2827	705	11	extent	extent	NOUN
taxlaw-2827	705	12	,	,	PUNCT
taxlaw-2827	705	13	authorized	authorize	VERB
taxlaw-2827	705	14	by	by	ADP
taxlaw-2827	705	15	the	the	DET
taxlaw-2827	705	16	irs	irs	PROPN
taxlaw-2827	705	17	.	.	PUNCT
taxlaw-2827	706	1	nevertheless	nevertheless	ADV
taxlaw-2827	706	2	,	,	PUNCT
taxlaw-2827	706	3	the	the	DET
taxlaw-2827	706	4	public	public	ADJ
taxlaw-2827	706	5	exposure	exposure	NOUN
taxlaw-2827	706	6	of	of	ADP
taxlaw-2827	706	7	this	this	DET
taxlaw-2827	706	8	tax	tax	NOUN
taxlaw-2827	706	9	reduction	reduction	NOUN
taxlaw-2827	706	10	technique	technique	NOUN
taxlaw-2827	706	11	triggered	trigger	VERB
taxlaw-2827	706	12	a	a	DET
taxlaw-2827	706	13	large	large	ADJ
taxlaw-2827	706	14	-	-	PUNCT
taxlaw-2827	706	15	scale	scale	NOUN
taxlaw-2827	706	16	,	,	PUNCT
taxlaw-2827	706	17	sophisticated	sophisticated	ADJ
taxlaw-2827	706	18	debate	debate	NOUN
taxlaw-2827	706	19	in	in	ADP
taxlaw-2827	706	20	all	all	DET
taxlaw-2827	706	21	major	major	ADJ
taxlaw-2827	706	22	news	news	NOUN
taxlaw-2827	706	23	organizations	organization	NOUN
taxlaw-2827	706	24	about	about	ADP
taxlaw-2827	706	25	the	the	DET
taxlaw-2827	706	26	taxation	taxation	NOUN
taxlaw-2827	706	27	of	of	ADP
taxlaw-2827	706	28	mnes	mne	NOUN
taxlaw-2827	706	29	,	,	PUNCT
taxlaw-2827	706	30	in	in	ADP
taxlaw-2827	706	31	which	which	PRON
taxlaw-2827	706	32	a	a	DET
taxlaw-2827	706	33	wide	wide	ADJ
taxlaw-2827	706	34	array	array	NOUN
taxlaw-2827	706	35	of	of	ADP
taxlaw-2827	706	36	views	view	NOUN
taxlaw-2827	706	37	were	be	AUX
taxlaw-2827	706	38	presented	present	VERB
taxlaw-2827	706	39	.	.	PUNCT
taxlaw-2827	707	1	144	144	NUM
taxlaw-2827	707	2	the	the	DET
taxlaw-2827	707	3	debate	debate	NOUN
taxlaw-2827	707	4	revealed	reveal	VERB
taxlaw-2827	707	5	that	that	SCONJ
taxlaw-2827	707	6	there	there	PRON
taxlaw-2827	707	7	is	be	VERB
taxlaw-2827	707	8	no	no	DET
taxlaw-2827	707	9	single	single	ADJ
taxlaw-2827	707	10	agreed	agree	VERB
taxlaw-2827	707	11	upon	upon	SCONJ
taxlaw-2827	707	12	answer	answer	NOUN
taxlaw-2827	707	13	to	to	ADP
taxlaw-2827	707	14	whether	whether	SCONJ
taxlaw-2827	707	15	apple	apple	NOUN
taxlaw-2827	707	16	’s	’s	PART
taxlaw-2827	707	17	behavior	behavior	NOUN
taxlaw-2827	707	18	was	be	AUX
taxlaw-2827	707	19	right	right	ADJ
taxlaw-2827	707	20	or	or	CCONJ
taxlaw-2827	707	21	wrong	wrong	ADJ
taxlaw-2827	707	22	.	.	PUNCT
taxlaw-2827	708	1	145	145	NUM
taxlaw-2827	709	1	the	the	DET
taxlaw-2827	709	2	answer	answer	NOUN
taxlaw-2827	709	3	to	to	ADP
taxlaw-2827	709	4	this	this	DET
taxlaw-2827	709	5	question	question	NOUN
taxlaw-2827	709	6	depends	depend	VERB
taxlaw-2827	709	7	on	on	ADP
taxlaw-2827	709	8	many	many	ADJ
taxlaw-2827	709	9	factors	factor	NOUN
taxlaw-2827	709	10	,	,	PUNCT
taxlaw-2827	709	11	including	include	VERB
taxlaw-2827	709	12	personal	personal	ADJ
taxlaw-2827	709	13	political	political	ADJ
taxlaw-2827	709	14	preferences	preference	NOUN
taxlaw-2827	709	15	and	and	CCONJ
taxlaw-2827	709	16	the	the	DET
taxlaw-2827	709	17	extent	extent	NOUN
taxlaw-2827	709	18	to	to	PART
taxlaw-2827	709	19	which	which	PRON
taxlaw-2827	709	20	other	other	ADJ
taxlaw-2827	709	21	corporations	corporation	NOUN
taxlaw-2827	709	22	employ	employ	VERB
taxlaw-2827	709	23	similar	similar	ADJ
taxlaw-2827	709	24	strategies	strategy	NOUN
taxlaw-2827	709	25	.	.	PUNCT
taxlaw-2827	710	1	due	due	ADP
taxlaw-2827	710	2	to	to	ADP
taxlaw-2827	710	3	the	the	DET
taxlaw-2827	710	4	ambiguity	ambiguity	NOUN
taxlaw-2827	710	5	surrounding	surround	VERB
taxlaw-2827	710	6	the	the	DET
taxlaw-2827	710	7	question	question	NOUN
taxlaw-2827	710	8	of	of	ADP
taxlaw-2827	710	9	whether	whether	SCONJ
taxlaw-2827	710	10	this	this	PRON
taxlaw-2827	710	11	is	be	AUX
taxlaw-2827	710	12	a	a	DET
taxlaw-2827	710	13	legitimate	legitimate	ADJ
taxlaw-2827	710	14	tax	tax	NOUN
taxlaw-2827	710	15	planning	planning	NOUN
taxlaw-2827	710	16	practice	practice	NOUN
taxlaw-2827	710	17	,	,	PUNCT
taxlaw-2827	710	18	a	a	DET
taxlaw-2827	710	19	tax	tax	NOUN
taxlaw-2827	710	20	disclosure	disclosure	NOUN
taxlaw-2827	710	21	regime	regime	NOUN
taxlaw-2827	710	22	will	will	AUX
taxlaw-2827	710	23	not	not	PART
taxlaw-2827	710	24	necessarily	necessarily	ADV
taxlaw-2827	710	25	reduce	reduce	VERB
taxlaw-2827	710	26	the	the	DET
taxlaw-2827	710	27	use	use	NOUN
taxlaw-2827	710	28	of	of	ADP
taxlaw-2827	710	29	this	this	DET
taxlaw-2827	710	30	type	type	NOUN
taxlaw-2827	710	31	of	of	ADP
taxlaw-2827	710	32	planning	planning	NOUN
taxlaw-2827	710	33	device	device	NOUN
taxlaw-2827	710	34	.	.	PUNCT
taxlaw-2827	711	1	instead	instead	ADV
taxlaw-2827	711	2	,	,	PUNCT
taxlaw-2827	711	3	such	such	DET
taxlaw-2827	711	4	a	a	DET
taxlaw-2827	711	5	regime	regime	NOUN
taxlaw-2827	711	6	would	would	AUX
taxlaw-2827	711	7	require	require	VERB
taxlaw-2827	711	8	apple	apple	NOUN
taxlaw-2827	711	9	and	and	CCONJ
taxlaw-2827	711	10	other	other	ADJ
taxlaw-2827	711	11	companies	company	NOUN
taxlaw-2827	711	12	to	to	PART
taxlaw-2827	711	13	disclose	disclose	VERB
taxlaw-2827	711	14	this	this	DET
taxlaw-2827	711	15	strategy	strategy	NOUN
taxlaw-2827	711	16	,	,	PUNCT
taxlaw-2827	711	17	as	as	ADV
taxlaw-2827	711	18	well	well	ADV
taxlaw-2827	711	19	as	as	ADP
taxlaw-2827	711	20	other	other	ADJ
taxlaw-2827	711	21	tax	tax	NOUN
taxlaw-2827	711	22	reduction	reduction	NOUN
taxlaw-2827	711	23	strategies	strategy	NOUN
taxlaw-2827	711	24	,	,	PUNCT
taxlaw-2827	711	25	not	not	PART
taxlaw-2827	711	26	only	only	ADV
taxlaw-2827	711	27	to	to	ADP
taxlaw-2827	711	28	the	the	DET
taxlaw-2827	711	29	irs	irs	PROPN
taxlaw-2827	711	30	,	,	PUNCT
taxlaw-2827	711	31	but	but	CCONJ
taxlaw-2827	711	32	also	also	ADV
taxlaw-2827	711	33	to	to	ADP
taxlaw-2827	711	34	shareholders	shareholder	NOUN
taxlaw-2827	711	35	,	,	PUNCT
taxlaw-2827	711	36	which	which	PRON
taxlaw-2827	711	37	,	,	PUNCT
taxlaw-2827	711	38	in	in	ADP
taxlaw-2827	711	39	the	the	DET
taxlaw-2827	711	40	case	case	NOUN
taxlaw-2827	711	41	of	of	ADP
taxlaw-2827	711	42	apple	apple	NOUN
taxlaw-2827	711	43	,	,	PUNCT
taxlaw-2827	711	44	are	be	AUX
taxlaw-2827	711	45	the	the	DET
taxlaw-2827	711	46	general	general	ADJ
taxlaw-2827	711	47	public	public	NOUN
taxlaw-2827	711	48	.	.	PUNCT
taxlaw-2827	712	1	certainly	certainly	ADV
taxlaw-2827	712	2	,	,	PUNCT
taxlaw-2827	712	3	there	there	PRON
taxlaw-2827	712	4	is	be	VERB
taxlaw-2827	712	5	only	only	ADV
taxlaw-2827	712	6	a	a	DET
taxlaw-2827	712	7	low	low	ADJ
taxlaw-2827	712	8	probability	probability	NOUN
taxlaw-2827	712	9	that	that	SCONJ
taxlaw-2827	712	10	revealing	reveal	VERB
taxlaw-2827	712	11	this	this	PRON
taxlaw-2827	712	12	would	would	AUX
taxlaw-2827	712	13	affect	affect	VERB
taxlaw-2827	712	14	investment	investment	NOUN
taxlaw-2827	712	15	decisions	decision	NOUN
taxlaw-2827	712	16	.	.	PUNCT
taxlaw-2827	713	1	it	it	PRON
taxlaw-2827	713	2	would	would	AUX
taxlaw-2827	713	3	more	more	ADV
taxlaw-2827	713	4	likely	likely	ADJ
taxlaw-2827	713	5	trigger	trigger	VERB
taxlaw-2827	713	6	a	a	DET
taxlaw-2827	713	7	better	well	ADV
taxlaw-2827	713	8	-	-	PUNCT
taxlaw-2827	713	9	informed	inform	VERB
taxlaw-2827	713	10	debate	debate	NOUN
taxlaw-2827	713	11	among	among	ADP
taxlaw-2827	713	12	a	a	DET
taxlaw-2827	713	13	broader	broad	ADJ
taxlaw-2827	713	14	circle	circle	NOUN
taxlaw-2827	713	15	of	of	ADP
taxlaw-2827	713	16	(	(	PUNCT
taxlaw-2827	713	17	non	non	ADJ
taxlaw-2827	713	18	-	-	ADJ
taxlaw-2827	713	19	tax	tax	ADJ
taxlaw-2827	713	20	expert	expert	NOUN
taxlaw-2827	713	21	)	)	PUNCT
taxlaw-2827	713	22	citizens	citizen	NOUN
taxlaw-2827	713	23	in	in	ADP
taxlaw-2827	713	24	the	the	DET
taxlaw-2827	713	25	general	general	ADJ
taxlaw-2827	713	26	public	public	NOUN
taxlaw-2827	713	27	.	.	PUNCT
taxlaw-2827	714	1	this	this	DET
taxlaw-2827	714	2	type	type	NOUN
taxlaw-2827	714	3	of	of	ADP
taxlaw-2827	714	4	debate	debate	NOUN
taxlaw-2827	714	5	may	may	AUX
taxlaw-2827	714	6	induce	induce	VERB
taxlaw-2827	714	7	tax	tax	NOUN
taxlaw-2827	714	8	policymakers	policymaker	NOUN
taxlaw-2827	714	9	to	to	PART
taxlaw-2827	714	10	reconsider	reconsider	VERB
taxlaw-2827	714	11	the	the	DET
taxlaw-2827	714	12	limitations	limitation	NOUN
taxlaw-2827	714	13	that	that	PRON
taxlaw-2827	714	14	should	should	AUX
taxlaw-2827	714	15	be	be	AUX
taxlaw-2827	714	16	placed	place	VERB
taxlaw-2827	714	17	on	on	ADP
taxlaw-2827	714	18	such	such	ADJ
taxlaw-2827	714	19	corporate	corporate	ADJ
taxlaw-2827	714	20	tax	tax	NOUN
taxlaw-2827	714	21	reduction	reduction	NOUN
taxlaw-2827	714	22	opportunities	opportunity	NOUN
taxlaw-2827	714	23	.	.	PUNCT
taxlaw-2827	715	1	the	the	DET
taxlaw-2827	715	2	current	current	ADJ
taxlaw-2827	715	3	information	information	NOUN
taxlaw-2827	715	4	about	about	ADP
taxlaw-2827	715	5	public	public	ADJ
taxlaw-2827	715	6	corporations	corporation	NOUN
taxlaw-2827	715	7	does	do	AUX
taxlaw-2827	715	8	not	not	PART
taxlaw-2827	715	9	provide	provide	VERB
taxlaw-2827	715	10	shareholders	shareholder	NOUN
taxlaw-2827	715	11	with	with	ADP
taxlaw-2827	715	12	sufficient	sufficient	ADJ
taxlaw-2827	715	13	information	information	NOUN
taxlaw-2827	715	14	to	to	PART
taxlaw-2827	715	15	make	make	VERB
taxlaw-2827	715	16	judgments	judgment	NOUN
taxlaw-2827	715	17	on	on	ADP
taxlaw-2827	715	18	these	these	DET
taxlaw-2827	715	19	issues	issue	NOUN
taxlaw-2827	715	20	.	.	PUNCT
taxlaw-2827	716	1	instead	instead	ADV
taxlaw-2827	716	2	,	,	PUNCT
taxlaw-2827	716	3	this	this	DET
taxlaw-2827	716	4	information	information	NOUN
taxlaw-2827	716	5	is	be	AUX
taxlaw-2827	716	6	made	make	VERB
taxlaw-2827	716	7	available	available	ADJ
taxlaw-2827	716	8	primarily	primarily	ADV
taxlaw-2827	716	9	through	through	ADP
taxlaw-2827	716	10	sporadic	sporadic	ADJ
taxlaw-2827	716	11	news	news	NOUN
taxlaw-2827	716	12	coverage	coverage	NOUN
taxlaw-2827	716	13	and	and	CCONJ
taxlaw-2827	716	14	is	be	AUX
taxlaw-2827	716	15	thus	thus	ADV
taxlaw-2827	716	16	generally	generally	ADV
taxlaw-2827	716	17	anecdotal	anecdotal	ADJ
taxlaw-2827	716	18	and	and	CCONJ
taxlaw-2827	716	19	in	in	ADP
taxlaw-2827	716	20	and	and	CCONJ
taxlaw-2827	716	21	out	out	ADP
taxlaw-2827	716	22	of	of	ADP
taxlaw-2827	716	23	the	the	DET
taxlaw-2827	716	24	public	public	ADJ
taxlaw-2827	716	25	agenda	agenda	NOUN
taxlaw-2827	716	26	.	.	PUNCT
taxlaw-2827	717	1	this	this	DET
taxlaw-2827	717	2	state	state	NOUN
taxlaw-2827	717	3	of	of	ADP
taxlaw-2827	717	4	affairs	affair	NOUN
taxlaw-2827	717	5	is	be	AUX
taxlaw-2827	717	6	undesirable	undesirable	ADJ
taxlaw-2827	717	7	considering	consider	VERB
taxlaw-2827	717	8	shareholders	shareholder	NOUN
taxlaw-2827	717	9	’	'	PUNCT
taxlaw-2827	717	10	different	different	ADJ
taxlaw-2827	717	11	preferences	preference	NOUN
taxlaw-2827	717	12	with	with	ADP
taxlaw-2827	717	13	respect	respect	NOUN
taxlaw-2827	717	14	to	to	ADP
taxlaw-2827	717	15	tax	tax	NOUN
taxlaw-2827	717	16	planning	planning	NOUN
taxlaw-2827	717	17	.	.	PUNCT
taxlaw-2827	718	1	for	for	ADP
taxlaw-2827	718	2	example	example	NOUN
taxlaw-2827	718	3	,	,	PUNCT
taxlaw-2827	718	4	some	some	DET
taxlaw-2827	718	5	shareholders	shareholder	NOUN
taxlaw-2827	718	6	may	may	AUX
taxlaw-2827	718	7	think	think	VERB
taxlaw-2827	718	8	corporations	corporation	NOUN
taxlaw-2827	718	9	should	should	AUX
taxlaw-2827	718	10	pay	pay	VERB
taxlaw-2827	718	11	more	more	ADJ
taxlaw-2827	718	12	taxes	taxis	NOUN
taxlaw-2827	718	13	and	and	CCONJ
taxlaw-2827	718	14	that	that	PRON
taxlaw-2827	718	15	apple	apple	NOUN
taxlaw-2827	718	16	’s	’s	PART
taxlaw-2827	718	17	actions	action	NOUN
taxlaw-2827	718	18	were	be	AUX
taxlaw-2827	718	19	plainly	plainly	ADV
taxlaw-2827	718	20	unfair	unfair	ADJ
taxlaw-2827	718	21	.	.	PUNCT
taxlaw-2827	719	1	others	other	NOUN
taxlaw-2827	719	2	may	may	AUX
taxlaw-2827	719	3	think	think	VERB
taxlaw-2827	719	4	corporations	corporation	NOUN
taxlaw-2827	719	5	like	like	ADP
taxlaw-2827	719	6	apple	apple	NOUN
taxlaw-2827	719	7	should	should	AUX
taxlaw-2827	719	8	be	be	AUX
taxlaw-2827	719	9	rewarded	reward	VERB
taxlaw-2827	719	10	directly	directly	ADV
taxlaw-2827	719	11	for	for	ADP
taxlaw-2827	719	12	creating	create	VERB
taxlaw-2827	719	13	high	high	ADJ
taxlaw-2827	719	14	paying	pay	VERB
taxlaw-2827	719	15	jobs	job	NOUN
taxlaw-2827	719	16	in	in	ADP
taxlaw-2827	719	17	the	the	DET
taxlaw-2827	719	18	united	united	PROPN
taxlaw-2827	719	19	states	states	PROPN
taxlaw-2827	719	20	and	and	CCONJ
taxlaw-2827	719	21	not	not	PART
taxlaw-2827	719	22	indirectly	indirectly	ADV
taxlaw-2827	719	23	143	143	NUM
taxlaw-2827	719	24	apple	apple	NOUN
taxlaw-2827	719	25	's	's	PART
taxlaw-2827	719	26	testimony	testimony	NOUN
taxlaw-2827	719	27	supra	supra	PROPN
taxlaw-2827	719	28	note	note	PROPN
taxlaw-2827	719	29	1	1	NUM
taxlaw-2827	719	30	,	,	PUNCT
taxlaw-2827	719	31	at	at	ADP
taxlaw-2827	719	32	3	3	NUM
taxlaw-2827	719	33	&	&	CCONJ
taxlaw-2827	719	34	15	15	NUM
taxlaw-2827	719	35	.	.	PUNCT
taxlaw-2827	720	1	144	144	NUM
taxlaw-2827	720	2	see	see	NOUN
taxlaw-2827	720	3	editorial	editorial	NOUN
taxlaw-2827	720	4	,	,	PUNCT
taxlaw-2827	720	5	apple	apple	NOUN
taxlaw-2827	720	6	's	's	PART
taxlaw-2827	720	7	taxes	taxis	NOUN
taxlaw-2827	720	8	expose	expose	VERB
taxlaw-2827	720	9	a	a	DET
taxlaw-2827	720	10	rotten	rotten	ADJ
taxlaw-2827	720	11	u.s	u.s	PROPN
taxlaw-2827	720	12	.	.	PROPN
taxlaw-2827	720	13	code	code	PROPN
taxlaw-2827	720	14	,	,	PUNCT
taxlaw-2827	720	15	bloomberg	bloomberg	PROPN
taxlaw-2827	720	16	,	,	PUNCT
taxlaw-2827	720	17	may	may	AUX
taxlaw-2827	720	18	21	21	NUM
taxlaw-2827	720	19	,	,	PUNCT
taxlaw-2827	720	20	2013	2013	NUM
taxlaw-2827	720	21	,	,	PUNCT
taxlaw-2827	720	22	http://www.bloomberg.com/news/2013-05-21/apple-s-taxes-expose-the-rotten-u-s-code.html	http://www.bloomberg.com/news/2013-05-21/apple-s-taxes-expose-the-rotten-u-s-code.html	PROPN
taxlaw-2827	720	23	(	(	PUNCT
taxlaw-2827	720	24	noting	note	VERB
taxlaw-2827	720	25	that	that	SCONJ
taxlaw-2827	720	26	corporations	corporation	NOUN
taxlaw-2827	720	27	'	'	PART
taxlaw-2827	720	28	complicated	complicated	ADJ
taxlaw-2827	720	29	tax	tax	NOUN
taxlaw-2827	720	30	maneuvers	maneuver	NOUN
taxlaw-2827	720	31	allow	allow	VERB
taxlaw-2827	720	32	them	they	PRON
taxlaw-2827	720	33	to	to	PART
taxlaw-2827	720	34	legitimately	legitimately	ADV
taxlaw-2827	720	35	avoid	avoid	VERB
taxlaw-2827	720	36	taxes	taxis	NOUN
taxlaw-2827	720	37	)	)	PUNCT
taxlaw-2827	720	38	;	;	PUNCT
taxlaw-2827	721	1	editorial	editorial	NOUN
taxlaw-2827	721	2	,	,	PUNCT
taxlaw-2827	721	3	no	no	DET
taxlaw-2827	721	4	replacement	replacement	NOUN
taxlaw-2827	721	5	for	for	ADP
taxlaw-2827	721	6	corporate	corporate	ADJ
taxlaw-2827	721	7	taxes	taxis	NOUN
taxlaw-2827	721	8	,	,	PUNCT
taxlaw-2827	721	9	n.y	n.y	PROPN
taxlaw-2827	721	10	.	.	PROPN
taxlaw-2827	721	11	times	times	PROPN
taxlaw-2827	721	12	,	,	PUNCT
taxlaw-2827	721	13	may	may	AUX
taxlaw-2827	721	14	31	31	NUM
taxlaw-2827	721	15	,	,	PUNCT
taxlaw-2827	721	16	2013	2013	NUM
taxlaw-2827	721	17	,	,	PUNCT
taxlaw-2827	721	18	http://www.nytimes.com/2013/05/31/opinion/noreplacement-for-corporate-taxes.html	http://www.nytimes.com/2013/05/31/opinion/noreplacement-for-corporate-taxes.html	PROPN
taxlaw-2827	721	19	(	(	PUNCT
taxlaw-2827	721	20	arguing	argue	VERB
taxlaw-2827	721	21	that	that	SCONJ
taxlaw-2827	721	22	the	the	DET
taxlaw-2827	721	23	corporate	corporate	ADJ
taxlaw-2827	721	24	tax	tax	NOUN
taxlaw-2827	721	25	should	should	AUX
taxlaw-2827	721	26	not	not	PART
taxlaw-2827	721	27	be	be	AUX
taxlaw-2827	721	28	replaced	replace	VERB
taxlaw-2827	721	29	because	because	SCONJ
taxlaw-2827	721	30	it	it	PRON
taxlaw-2827	721	31	is	be	AUX
taxlaw-2827	721	32	a	a	DET
taxlaw-2827	721	33	progressive	progressive	ADJ
taxlaw-2827	721	34	element	element	NOUN
taxlaw-2827	721	35	and	and	CCONJ
taxlaw-2827	721	36	stating	state	VERB
taxlaw-2827	721	37	that	that	SCONJ
taxlaw-2827	721	38	“	"	PUNCT
taxlaw-2827	721	39	disclosure	disclosure	NOUN
taxlaw-2827	721	40	and	and	CCONJ
taxlaw-2827	721	41	exposure	exposure	NOUN
taxlaw-2827	721	42	have	have	VERB
taxlaw-2827	721	43	a	a	DET
taxlaw-2827	721	44	role	role	NOUN
taxlaw-2827	721	45	to	to	PART
taxlaw-2827	721	46	play	play	VERB
taxlaw-2827	721	47	in	in	ADP
taxlaw-2827	721	48	changing	change	VERB
taxlaw-2827	721	49	corporate	corporate	ADJ
taxlaw-2827	721	50	norms	norm	NOUN
taxlaw-2827	721	51	.	.	PUNCT
taxlaw-2827	721	52	.	.	PUNCT
taxlaw-2827	721	53	.	.	PUNCT
taxlaw-2827	721	54	.	.	PUNCT
taxlaw-2827	721	55	.	.	PUNCT
taxlaw-2827	721	56	.	.	PUNCT
taxlaw-2827	722	1	[	[	X
taxlaw-2827	722	2	because	because	SCONJ
taxlaw-2827	722	3	for	for	ADP
taxlaw-2827	722	4	mnes	mne	NOUN
taxlaw-2827	722	5	like	like	ADP
taxlaw-2827	722	6	apple	apple	NOUN
taxlaw-2827	722	7	]	]	PUNCT
taxlaw-2827	722	8	their	their	PRON
taxlaw-2827	722	9	image	image	NOUN
taxlaw-2827	722	10	is	be	AUX
taxlaw-2827	722	11	part	part	NOUN
taxlaw-2827	722	12	of	of	ADP
taxlaw-2827	722	13	what	what	PRON
taxlaw-2827	722	14	they	they	PRON
taxlaw-2827	722	15	sell	sell	VERB
taxlaw-2827	722	16	”	"	PUNCT
taxlaw-2827	722	17	)	)	PUNCT
taxlaw-2827	722	18	;	;	PUNCT
taxlaw-2827	722	19	editorial	editorial	NOUN
taxlaw-2827	722	20	,	,	PUNCT
taxlaw-2827	722	21	the	the	DET
taxlaw-2827	722	22	apple	apple	NOUN
taxlaw-2827	722	23	tax	tax	NOUN
taxlaw-2827	722	24	diversion	diversion	NOUN
taxlaw-2827	722	25	,	,	PUNCT
taxlaw-2827	722	26	wall	wall	PROPN
taxlaw-2827	722	27	st	st	PROPN
taxlaw-2827	722	28	.	.	PROPN
taxlaw-2827	722	29	j.	j.	PROPN
taxlaw-2827	722	30	,	,	PUNCT
taxlaw-2827	722	31	may	may	AUX
taxlaw-2827	722	32	21	21	NUM
taxlaw-2827	722	33	,	,	PUNCT
taxlaw-2827	722	34	,	,	PUNCT
taxlaw-2827	722	35	2013	2013	NUM
taxlaw-2827	722	36	,	,	PUNCT
taxlaw-2827	722	37	http://online.wsj.com/article/sb10001424127887324102604578497263976945032.html	http://online.wsj.com/article/sb10001424127887324102604578497263976945032.html	PROPN
taxlaw-2827	722	38	(	(	PUNCT
taxlaw-2827	722	39	noting	note	VERB
taxlaw-2827	722	40	that	that	SCONJ
taxlaw-2827	722	41	the	the	DET
taxlaw-2827	722	42	apple	apple	NOUN
taxlaw-2827	722	43	case	case	NOUN
taxlaw-2827	722	44	offered	offer	VERB
taxlaw-2827	722	45	nothing	nothing	PRON
taxlaw-2827	722	46	new	new	ADJ
taxlaw-2827	722	47	and	and	CCONJ
taxlaw-2827	722	48	that	that	SCONJ
taxlaw-2827	722	49	if	if	SCONJ
taxlaw-2827	722	50	anything	anything	PRON
taxlaw-2827	722	51	it	it	PRON
taxlaw-2827	722	52	should	should	AUX
taxlaw-2827	722	53	prompt	prompt	VERB
taxlaw-2827	722	54	congress	congress	PROPN
taxlaw-2827	722	55	to	to	PART
taxlaw-2827	722	56	enact	enact	VERB
taxlaw-2827	722	57	a	a	DET
taxlaw-2827	722	58	lower	low	ADJ
taxlaw-2827	722	59	“	"	PUNCT
taxlaw-2827	722	60	ideally	ideally	ADV
taxlaw-2827	722	61	zero	zero	NUM
taxlaw-2827	722	62	”	"	PUNCT
taxlaw-2827	722	63	corporate	corporate	ADJ
taxlaw-2827	722	64	income	income	NOUN
taxlaw-2827	722	65	tax	tax	NOUN
taxlaw-2827	722	66	rate	rate	NOUN
taxlaw-2827	722	67	to	to	PART
taxlaw-2827	722	68	promote	promote	VERB
taxlaw-2827	722	69	investment	investment	NOUN
taxlaw-2827	722	70	and	and	CCONJ
taxlaw-2827	722	71	growth	growth	NOUN
taxlaw-2827	722	72	)	)	PUNCT
taxlaw-2827	722	73	;	;	PUNCT
taxlaw-2827	722	74	editorial	editorial	NOUN
taxlaw-2827	722	75	,	,	PUNCT
taxlaw-2827	722	76	apple	apple	PROPN
taxlaw-2827	722	77	is	be	AUX
taxlaw-2827	722	78	shifting	shift	VERB
taxlaw-2827	722	79	its	its	PRON
taxlaw-2827	722	80	tax	tax	NOUN
taxlaw-2827	722	81	burden	burden	NOUN
taxlaw-2827	722	82	,	,	PUNCT
taxlaw-2827	722	83	wash	wash	NOUN
taxlaw-2827	722	84	.	.	PUNCT
taxlaw-2827	723	1	post	post	NOUN
taxlaw-2827	723	2	,	,	PUNCT
taxlaw-2827	723	3	may	may	AUX
taxlaw-2827	723	4	22	22	NUM
taxlaw-2827	723	5	,	,	PUNCT
taxlaw-2827	723	6	2013	2013	NUM
taxlaw-2827	723	7	,	,	PUNCT
taxlaw-2827	723	8	http://articles.washingtonpost.com/2013-0521/opinions/39419357_1_tax-burden-corporate-tax-reform-u-s-tax-code	http://articles.washingtonpost.com/2013-0521/opinions/39419357_1_tax-burden-corporate-tax-reform-u-s-tax-code	PROPN
taxlaw-2827	723	9	(	(	PUNCT
taxlaw-2827	723	10	noting	note	VERB
taxlaw-2827	723	11	that	that	SCONJ
taxlaw-2827	723	12	apple	apple	NOUN
taxlaw-2827	723	13	's	's	PART
taxlaw-2827	723	14	“	"	PUNCT
taxlaw-2827	723	15	stunning	stunning	ADJ
taxlaw-2827	723	16	tax	tax	NOUN
taxlaw-2827	723	17	strategies	strategy	NOUN
taxlaw-2827	723	18	”	"	PUNCT
taxlaw-2827	723	19	stress	stress	VERB
taxlaw-2827	723	20	the	the	DET
taxlaw-2827	723	21	price	price	NOUN
taxlaw-2827	723	22	americans	americans	PROPN
taxlaw-2827	723	23	pay	pay	VERB
taxlaw-2827	723	24	for	for	ADP
taxlaw-2827	723	25	the	the	DET
taxlaw-2827	723	26	failure	failure	NOUN
taxlaw-2827	723	27	to	to	PART
taxlaw-2827	723	28	promote	promote	VERB
taxlaw-2827	723	29	tax	tax	NOUN
taxlaw-2827	723	30	reform	reform	NOUN
taxlaw-2827	723	31	)	)	PUNCT
taxlaw-2827	723	32	.	.	PUNCT
taxlaw-2827	724	1	145	145	NUM
taxlaw-2827	724	2	see	see	VERB
taxlaw-2827	724	3	biting	bite	VERB
taxlaw-2827	724	4	criticism	criticism	NOUN
taxlaw-2827	724	5	,	,	PUNCT
taxlaw-2827	724	6	the	the	DET
taxlaw-2827	724	7	economist	economist	NOUN
taxlaw-2827	724	8	,	,	PUNCT
taxlaw-2827	724	9	may	may	AUX
taxlaw-2827	724	10	21	21	NUM
taxlaw-2827	724	11	,	,	PUNCT
taxlaw-2827	724	12	2013	2013	NUM
taxlaw-2827	724	13	,	,	PUNCT
taxlaw-2827	724	14	http://www.economist.com/blogs/schumpeter/2013/05/apples-tax-arrangements	http://www.economist.com/blogs/schumpeter/2013/05/apples-tax-arrangement	NOUN
taxlaw-2827	724	15	(	(	PUNCT
taxlaw-2827	724	16	noting	note	VERB
taxlaw-2827	724	17	that	that	SCONJ
taxlaw-2827	724	18	the	the	DET
taxlaw-2827	724	19	issue	issue	NOUN
taxlaw-2827	724	20	is	be	AUX
taxlaw-2827	724	21	bound	bind	VERB
taxlaw-2827	724	22	to	to	PART
taxlaw-2827	724	23	continue	continue	VERB
taxlaw-2827	724	24	to	to	PART
taxlaw-2827	724	25	be	be	AUX
taxlaw-2827	724	26	relevant	relevant	ADJ
taxlaw-2827	724	27	and	and	CCONJ
taxlaw-2827	724	28	controversial	controversial	ADJ
taxlaw-2827	724	29	)	)	PUNCT
taxlaw-2827	724	30	.	.	PUNCT
taxlaw-2827	725	1	116	116	NUM
taxlaw-2827	725	2	columbia	columbia	PROPN
taxlaw-2827	725	3	journal	journal	PROPN
taxlaw-2827	725	4	of	of	ADP
taxlaw-2827	725	5	tax	tax	NOUN
taxlaw-2827	725	6	law	law	NOUN
taxlaw-2827	726	1	[	[	X
taxlaw-2827	726	2	vol.6:86	vol.6:86	NOUN
taxlaw-2827	726	3	through	through	ADP
taxlaw-2827	726	4	tax	tax	NOUN
taxlaw-2827	726	5	reduction	reduction	NOUN
taxlaw-2827	726	6	opportunities	opportunity	NOUN
taxlaw-2827	726	7	that	that	PRON
taxlaw-2827	726	8	involve	involve	VERB
taxlaw-2827	726	9	moving	move	VERB
taxlaw-2827	726	10	intangibles	intangible	NOUN
taxlaw-2827	726	11	to	to	ADP
taxlaw-2827	726	12	stateless	stateless	NOUN
taxlaw-2827	726	13	subsidiaries	subsidiary	NOUN
taxlaw-2827	726	14	abroad	abroad	ADV
taxlaw-2827	726	15	.	.	PUNCT
taxlaw-2827	727	1	others	other	NOUN
taxlaw-2827	727	2	still	still	ADV
taxlaw-2827	727	3	may	may	AUX
taxlaw-2827	727	4	think	think	VERB
taxlaw-2827	727	5	apple	apple	NOUN
taxlaw-2827	727	6	applied	apply	VERB
taxlaw-2827	727	7	a	a	DET
taxlaw-2827	727	8	legitimate	legitimate	ADJ
taxlaw-2827	727	9	self	self	NOUN
taxlaw-2827	727	10	-	-	PUNCT
taxlaw-2827	727	11	help	help	NOUN
taxlaw-2827	727	12	strategy	strategy	NOUN
taxlaw-2827	727	13	that	that	PRON
taxlaw-2827	727	14	was	be	AUX
taxlaw-2827	727	15	a	a	DET
taxlaw-2827	727	16	competitive	competitive	ADJ
taxlaw-2827	727	17	necessity	necessity	NOUN
taxlaw-2827	727	18	in	in	ADP
taxlaw-2827	727	19	the	the	DET
taxlaw-2827	727	20	dynamic	dynamic	ADJ
taxlaw-2827	727	21	,	,	PUNCT
taxlaw-2827	727	22	globalized	globalized	ADJ
taxlaw-2827	727	23	information	information	NOUN
taxlaw-2827	727	24	technology	technology	NOUN
taxlaw-2827	727	25	market	market	NOUN
taxlaw-2827	727	26	.	.	PUNCT
taxlaw-2827	728	1	146	146	NUM
taxlaw-2827	728	2	it	it	PRON
taxlaw-2827	728	3	is	be	AUX
taxlaw-2827	728	4	highly	highly	ADV
taxlaw-2827	728	5	probable	probable	ADJ
taxlaw-2827	728	6	that	that	SCONJ
taxlaw-2827	728	7	the	the	DET
taxlaw-2827	728	8	full	full	ADJ
taxlaw-2827	728	9	spectrum	spectrum	NOUN
taxlaw-2827	728	10	of	of	ADP
taxlaw-2827	728	11	these	these	DET
taxlaw-2827	728	12	views	view	NOUN
taxlaw-2827	728	13	could	could	AUX
taxlaw-2827	728	14	be	be	AUX
taxlaw-2827	728	15	found	find	VERB
taxlaw-2827	728	16	among	among	ADP
taxlaw-2827	728	17	apple	apple	NOUN
taxlaw-2827	728	18	’s	’s	PART
taxlaw-2827	728	19	shareholders	shareholder	NOUN
taxlaw-2827	728	20	.	.	PUNCT
taxlaw-2827	729	1	however	however	ADV
taxlaw-2827	729	2	,	,	PUNCT
taxlaw-2827	729	3	the	the	DET
taxlaw-2827	729	4	purely	purely	ADV
taxlaw-2827	729	5	internal	internal	ADJ
taxlaw-2827	729	6	mechanism	mechanism	NOUN
taxlaw-2827	729	7	through	through	ADP
taxlaw-2827	729	8	which	which	PRON
taxlaw-2827	729	9	these	these	DET
taxlaw-2827	729	10	types	type	NOUN
taxlaw-2827	729	11	of	of	ADP
taxlaw-2827	729	12	decisions	decision	NOUN
taxlaw-2827	729	13	take	take	VERB
taxlaw-2827	729	14	place	place	NOUN
taxlaw-2827	729	15	today	today	NOUN
taxlaw-2827	729	16	avoids	avoid	VERB
taxlaw-2827	729	17	the	the	DET
taxlaw-2827	729	18	political	political	ADJ
taxlaw-2827	729	19	and	and	CCONJ
taxlaw-2827	729	20	moral	moral	ADJ
taxlaw-2827	729	21	debate	debate	NOUN
taxlaw-2827	729	22	altogether	altogether	ADV
taxlaw-2827	729	23	by	by	ADP
taxlaw-2827	729	24	relegating	relegate	VERB
taxlaw-2827	729	25	the	the	DET
taxlaw-2827	729	26	essentially	essentially	ADV
taxlaw-2827	729	27	moral	moral	ADJ
taxlaw-2827	729	28	and	and	CCONJ
taxlaw-2827	729	29	political	political	ADJ
taxlaw-2827	729	30	question	question	NOUN
taxlaw-2827	729	31	of	of	ADP
taxlaw-2827	729	32	what	what	PRON
taxlaw-2827	729	33	comprises	comprise	VERB
taxlaw-2827	729	34	free	free	ADJ
taxlaw-2827	729	35	riding	riding	NOUN
taxlaw-2827	729	36	in	in	ADP
taxlaw-2827	729	37	the	the	DET
taxlaw-2827	729	38	context	context	NOUN
taxlaw-2827	729	39	of	of	ADP
taxlaw-2827	729	40	tax	tax	NOUN
taxlaw-2827	729	41	planning	planning	NOUN
taxlaw-2827	729	42	to	to	ADP
taxlaw-2827	729	43	apple	apple	PROPN
taxlaw-2827	729	44	’s	’s	PART
taxlaw-2827	729	45	ceo	ceo	PROPN
taxlaw-2827	729	46	,	,	PUNCT
taxlaw-2827	729	47	cfo	cfo	ADJ
taxlaw-2827	729	48	,	,	PUNCT
taxlaw-2827	729	49	tax	tax	NOUN
taxlaw-2827	729	50	executives	executive	NOUN
taxlaw-2827	729	51	,	,	PUNCT
taxlaw-2827	729	52	and	and	CCONJ
taxlaw-2827	729	53	(	(	PUNCT
taxlaw-2827	729	54	to	to	ADP
taxlaw-2827	729	55	a	a	DET
taxlaw-2827	729	56	limited	limited	ADJ
taxlaw-2827	729	57	extent	extent	NOUN
taxlaw-2827	729	58	)	)	PUNCT
taxlaw-2827	729	59	its	its	PRON
taxlaw-2827	729	60	board	board	NOUN
taxlaw-2827	729	61	of	of	ADP
taxlaw-2827	729	62	directors	director	NOUN
taxlaw-2827	729	63	.	.	PUNCT
taxlaw-2827	730	1	contemporary	contemporary	ADJ
taxlaw-2827	730	2	financial	financial	ADJ
taxlaw-2827	730	3	disclosure	disclosure	NOUN
taxlaw-2827	730	4	rules	rule	NOUN
taxlaw-2827	730	5	give	give	VERB
taxlaw-2827	730	6	corporate	corporate	ADJ
taxlaw-2827	730	7	decisionmakers	decisionmaker	NOUN
taxlaw-2827	730	8	incentives	incentive	VERB
taxlaw-2827	730	9	only	only	ADV
taxlaw-2827	730	10	to	to	PART
taxlaw-2827	730	11	increase	increase	VERB
taxlaw-2827	730	12	the	the	DET
taxlaw-2827	730	13	financial	financial	ADJ
taxlaw-2827	730	14	returns	return	NOUN
taxlaw-2827	730	15	of	of	ADP
taxlaw-2827	730	16	their	their	PRON
taxlaw-2827	730	17	shareholders	shareholder	NOUN
taxlaw-2827	730	18	,	,	PUNCT
taxlaw-2827	730	19	which	which	PRON
taxlaw-2827	730	20	make	make	VERB
taxlaw-2827	730	21	their	their	PRON
taxlaw-2827	730	22	decisions	decision	NOUN
taxlaw-2827	730	23	to	to	PART
taxlaw-2827	730	24	undertake	undertake	VERB
taxlaw-2827	730	25	tax	tax	NOUN
taxlaw-2827	730	26	-	-	PUNCT
taxlaw-2827	730	27	planning	planning	NOUN
taxlaw-2827	730	28	strategies	strategy	NOUN
taxlaw-2827	730	29	easy	easy	ADJ
taxlaw-2827	730	30	to	to	PART
taxlaw-2827	730	31	understand	understand	VERB
taxlaw-2827	730	32	.	.	PUNCT
taxlaw-2827	731	1	this	this	DET
taxlaw-2827	731	2	state	state	NOUN
taxlaw-2827	731	3	of	of	ADP
taxlaw-2827	731	4	affairs	affair	NOUN
taxlaw-2827	731	5	is	be	AUX
taxlaw-2827	731	6	not	not	PART
taxlaw-2827	731	7	“	"	PUNCT
taxlaw-2827	731	8	natural	natural	ADJ
taxlaw-2827	731	9	”	"	PUNCT
taxlaw-2827	731	10	or	or	CCONJ
taxlaw-2827	731	11	neutral	neutral	ADJ
taxlaw-2827	731	12	—	—	PUNCT
taxlaw-2827	731	13	it	it	PRON
taxlaw-2827	731	14	is	be	AUX
taxlaw-2827	731	15	one	one	NUM
taxlaw-2827	731	16	that	that	PRON
taxlaw-2827	731	17	can	can	AUX
taxlaw-2827	731	18	and	and	CCONJ
taxlaw-2827	731	19	should	should	AUX
taxlaw-2827	731	20	be	be	AUX
taxlaw-2827	731	21	changed	change	VERB
taxlaw-2827	731	22	.	.	PUNCT
taxlaw-2827	732	1	requiring	require	VERB
taxlaw-2827	732	2	public	public	ADJ
taxlaw-2827	732	3	corporations	corporation	NOUN
taxlaw-2827	732	4	to	to	PART
taxlaw-2827	732	5	incorporate	incorporate	VERB
taxlaw-2827	732	6	more	more	ADV
taxlaw-2827	732	7	nuanced	nuanced	ADJ
taxlaw-2827	732	8	information	information	NOUN
taxlaw-2827	732	9	about	about	ADP
taxlaw-2827	732	10	their	their	PRON
taxlaw-2827	732	11	tax	tax	NOUN
taxlaw-2827	732	12	minimization	minimization	NOUN
taxlaw-2827	732	13	strategies	strategy	NOUN
taxlaw-2827	732	14	,	,	PUNCT
taxlaw-2827	732	15	as	as	SCONJ
taxlaw-2827	732	16	outlined	outline	VERB
taxlaw-2827	732	17	above	above	ADV
taxlaw-2827	732	18	,	,	PUNCT
taxlaw-2827	732	19	would	would	AUX
taxlaw-2827	732	20	facilitate	facilitate	VERB
taxlaw-2827	732	21	the	the	DET
taxlaw-2827	732	22	emergence	emergence	NOUN
taxlaw-2827	732	23	of	of	ADP
taxlaw-2827	732	24	a	a	DET
taxlaw-2827	732	25	more	more	ADV
taxlaw-2827	732	26	informed	informed	ADJ
taxlaw-2827	732	27	public	public	ADJ
taxlaw-2827	732	28	debate	debate	NOUN
taxlaw-2827	732	29	about	about	ADP
taxlaw-2827	732	30	these	these	DET
taxlaw-2827	732	31	issues	issue	NOUN
taxlaw-2827	732	32	.	.	PUNCT
taxlaw-2827	733	1	tax	tax	NOUN
taxlaw-2827	733	2	planning	planning	NOUN
taxlaw-2827	733	3	is	be	AUX
taxlaw-2827	733	4	but	but	CCONJ
taxlaw-2827	733	5	one	one	NUM
taxlaw-2827	733	6	of	of	ADP
taxlaw-2827	733	7	many	many	ADJ
taxlaw-2827	733	8	issues	issue	NOUN
taxlaw-2827	733	9	in	in	ADP
taxlaw-2827	733	10	which	which	PRON
taxlaw-2827	733	11	disclosure	disclosure	NOUN
taxlaw-2827	733	12	can	can	AUX
taxlaw-2827	733	13	promote	promote	VERB
taxlaw-2827	733	14	a	a	DET
taxlaw-2827	733	15	more	more	ADV
taxlaw-2827	733	16	accountable	accountable	ADJ
taxlaw-2827	733	17	corporate	corporate	ADJ
taxlaw-2827	733	18	political	political	ADJ
taxlaw-2827	733	19	agency	agency	NOUN
taxlaw-2827	733	20	.	.	PUNCT
taxlaw-2827	734	1	the	the	DET
taxlaw-2827	734	2	low	low	ADJ
taxlaw-2827	734	3	costs	cost	NOUN
taxlaw-2827	734	4	of	of	ADP
taxlaw-2827	734	5	producing	produce	VERB
taxlaw-2827	734	6	relevant	relevant	ADJ
taxlaw-2827	734	7	information	information	NOUN
taxlaw-2827	734	8	and	and	CCONJ
taxlaw-2827	734	9	the	the	DET
taxlaw-2827	734	10	salience	salience	NOUN
taxlaw-2827	734	11	of	of	ADP
taxlaw-2827	734	12	tax	tax	NOUN
taxlaw-2827	734	13	policy	policy	NOUN
taxlaw-2827	734	14	issues	issue	NOUN
taxlaw-2827	734	15	in	in	ADP
taxlaw-2827	734	16	contemporary	contemporary	ADJ
taxlaw-2827	734	17	political	political	ADJ
taxlaw-2827	734	18	debates	debate	NOUN
taxlaw-2827	734	19	make	make	VERB
taxlaw-2827	734	20	corporate	corporate	ADJ
taxlaw-2827	734	21	tax	tax	NOUN
taxlaw-2827	734	22	disclosure	disclosure	NOUN
taxlaw-2827	734	23	the	the	DET
taxlaw-2827	734	24	easiest	easy	ADJ
taxlaw-2827	734	25	to	to	PART
taxlaw-2827	734	26	implement	implement	VERB
taxlaw-2827	734	27	and	and	CCONJ
taxlaw-2827	734	28	the	the	DET
taxlaw-2827	734	29	most	most	ADV
taxlaw-2827	734	30	straightforward	straightforward	ADJ
taxlaw-2827	734	31	avenue	avenue	NOUN
taxlaw-2827	734	32	to	to	PART
taxlaw-2827	734	33	promote	promote	VERB
taxlaw-2827	734	34	such	such	ADJ
taxlaw-2827	734	35	accountability	accountability	NOUN
taxlaw-2827	734	36	.	.	PUNCT
taxlaw-2827	735	1	all	all	DET
taxlaw-2827	735	2	thousand	thousand	NUM
taxlaw-2827	735	3	-	-	PUNCT
taxlaw-2827	735	4	mile	mile	NOUN
taxlaw-2827	735	5	journeys	journey	NOUN
taxlaw-2827	735	6	start	start	VERB
taxlaw-2827	735	7	with	with	ADP
taxlaw-2827	735	8	a	a	DET
taxlaw-2827	735	9	single	single	ADJ
taxlaw-2827	735	10	step	step	NOUN
taxlaw-2827	735	11	,	,	PUNCT
taxlaw-2827	735	12	and	and	CCONJ
taxlaw-2827	735	13	corporate	corporate	ADJ
taxlaw-2827	735	14	tax	tax	NOUN
taxlaw-2827	735	15	disclosure	disclosure	NOUN
taxlaw-2827	735	16	offers	offer	VERB
taxlaw-2827	735	17	the	the	DET
taxlaw-2827	735	18	first	first	ADJ
taxlaw-2827	735	19	step	step	NOUN
taxlaw-2827	735	20	in	in	ADP
taxlaw-2827	735	21	this	this	DET
taxlaw-2827	735	22	one	one	NOUN
taxlaw-2827	735	23	.	.	PUNCT
taxlaw-2827	736	1	v.	v.	ADP
taxlaw-2827	736	2	conclusions	conclusion	NOUN
taxlaw-2827	736	3	the	the	DET
taxlaw-2827	736	4	article	article	NOUN
taxlaw-2827	736	5	’s	’s	PART
taxlaw-2827	736	6	proposal	proposal	NOUN
taxlaw-2827	736	7	aims	aim	VERB
taxlaw-2827	736	8	to	to	PART
taxlaw-2827	736	9	better	well	ADV
taxlaw-2827	736	10	reflect	reflect	VERB
taxlaw-2827	736	11	upon	upon	SCONJ
taxlaw-2827	736	12	corporate	corporate	ADJ
taxlaw-2827	736	13	tax	tax	NOUN
taxlaw-2827	736	14	planning	planning	NOUN
taxlaw-2827	736	15	behavior	behavior	NOUN
taxlaw-2827	736	16	through	through	ADP
taxlaw-2827	736	17	the	the	DET
taxlaw-2827	736	18	lens	lens	NOUN
taxlaw-2827	736	19	of	of	ADP
taxlaw-2827	736	20	political	political	ADJ
taxlaw-2827	736	21	agency	agency	NOUN
taxlaw-2827	736	22	.	.	PUNCT
taxlaw-2827	737	1	increased	increase	VERB
taxlaw-2827	737	2	or	or	CCONJ
taxlaw-2827	737	3	mandatory	mandatory	ADJ
taxlaw-2827	737	4	tax	tax	NOUN
taxlaw-2827	737	5	disclosure	disclosure	NOUN
taxlaw-2827	737	6	would	would	AUX
taxlaw-2827	737	7	encourage	encourage	VERB
taxlaw-2827	737	8	a	a	DET
taxlaw-2827	737	9	more	more	ADV
taxlaw-2827	737	10	sincere	sincere	ADJ
taxlaw-2827	737	11	and	and	CCONJ
taxlaw-2827	737	12	accountable	accountable	ADJ
taxlaw-2827	737	13	public	public	ADJ
taxlaw-2827	737	14	debate	debate	NOUN
taxlaw-2827	737	15	about	about	ADP
taxlaw-2827	737	16	the	the	DET
taxlaw-2827	737	17	impact	impact	NOUN
taxlaw-2827	737	18	of	of	ADP
taxlaw-2827	737	19	corporations	corporation	NOUN
taxlaw-2827	737	20	’	'	PUNCT
taxlaw-2827	737	21	tax	tax	NOUN
taxlaw-2827	737	22	-	-	PUNCT
taxlaw-2827	737	23	planning	planning	NOUN
taxlaw-2827	737	24	activities	activity	NOUN
taxlaw-2827	737	25	and	and	CCONJ
taxlaw-2827	737	26	,	,	PUNCT
taxlaw-2827	737	27	more	more	ADV
taxlaw-2827	737	28	broadly	broadly	ADV
taxlaw-2827	737	29	,	,	PUNCT
taxlaw-2827	737	30	about	about	ADP
taxlaw-2827	737	31	the	the	DET
taxlaw-2827	737	32	role	role	NOUN
taxlaw-2827	737	33	of	of	ADP
taxlaw-2827	737	34	corporate	corporate	ADJ
taxlaw-2827	737	35	power	power	NOUN
taxlaw-2827	737	36	in	in	ADP
taxlaw-2827	737	37	a	a	DET
taxlaw-2827	737	38	democracy	democracy	NOUN
taxlaw-2827	737	39	.	.	PUNCT
taxlaw-2827	738	1	this	this	DET
taxlaw-2827	738	2	article	article	NOUN
taxlaw-2827	738	3	does	do	AUX
taxlaw-2827	738	4	not	not	PART
taxlaw-2827	738	5	encourage	encourage	VERB
taxlaw-2827	738	6	controversial	controversial	ADJ
taxlaw-2827	738	7	behaviors	behavior	NOUN
taxlaw-2827	738	8	such	such	ADJ
taxlaw-2827	738	9	as	as	ADP
taxlaw-2827	738	10	tax	tax	NOUN
taxlaw-2827	738	11	avoidance	avoidance	NOUN
taxlaw-2827	738	12	and	and	CCONJ
taxlaw-2827	738	13	does	do	AUX
taxlaw-2827	738	14	not	not	PART
taxlaw-2827	738	15	offer	offer	VERB
taxlaw-2827	738	16	a	a	DET
taxlaw-2827	738	17	substitute	substitute	NOUN
taxlaw-2827	738	18	for	for	ADP
taxlaw-2827	738	19	direct	direct	ADJ
taxlaw-2827	738	20	methods	method	NOUN
taxlaw-2827	738	21	of	of	ADP
taxlaw-2827	738	22	tax	tax	NOUN
taxlaw-2827	738	23	enforcement	enforcement	NOUN
taxlaw-2827	738	24	regulation	regulation	NOUN
taxlaw-2827	738	25	.	.	PUNCT
taxlaw-2827	739	1	instead	instead	ADV
taxlaw-2827	739	2	,	,	PUNCT
taxlaw-2827	739	3	it	it	PRON
taxlaw-2827	739	4	provides	provide	VERB
taxlaw-2827	739	5	the	the	DET
taxlaw-2827	739	6	framework	framework	NOUN
taxlaw-2827	739	7	upon	upon	SCONJ
taxlaw-2827	739	8	which	which	PRON
taxlaw-2827	739	9	complicated	complicated	ADJ
taxlaw-2827	739	10	tax	tax	NOUN
taxlaw-2827	739	11	and	and	CCONJ
taxlaw-2827	739	12	non	non	ADJ
taxlaw-2827	739	13	-	-	ADJ
taxlaw-2827	739	14	tax	tax	ADJ
taxlaw-2827	739	15	political	political	ADJ
taxlaw-2827	739	16	-	-	PUNCT
taxlaw-2827	739	17	regulatory	regulatory	ADJ
taxlaw-2827	739	18	decisions	decision	NOUN
taxlaw-2827	739	19	could	could	AUX
taxlaw-2827	739	20	adequately	adequately	ADV
taxlaw-2827	739	21	and	and	CCONJ
taxlaw-2827	739	22	transparently	transparently	ADV
taxlaw-2827	739	23	be	be	AUX
taxlaw-2827	739	24	made	make	VERB
taxlaw-2827	739	25	in	in	ADP
taxlaw-2827	739	26	recognition	recognition	NOUN
taxlaw-2827	739	27	of	of	ADP
taxlaw-2827	739	28	an	an	DET
taxlaw-2827	739	29	inherent	inherent	ADJ
taxlaw-2827	739	30	corporate	corporate	ADJ
taxlaw-2827	739	31	political	political	ADJ
taxlaw-2827	739	32	agency	agency	NOUN
taxlaw-2827	739	33	.	.	PUNCT
taxlaw-2827	740	1	this	this	DET
taxlaw-2827	740	2	article	article	NOUN
taxlaw-2827	740	3	’s	’s	PART
taxlaw-2827	740	4	main	main	ADJ
taxlaw-2827	740	5	argument	argument	NOUN
taxlaw-2827	740	6	is	be	AUX
taxlaw-2827	740	7	anchored	anchor	VERB
taxlaw-2827	740	8	by	by	ADP
taxlaw-2827	740	9	the	the	DET
taxlaw-2827	740	10	notion	notion	NOUN
taxlaw-2827	740	11	that	that	SCONJ
taxlaw-2827	740	12	,	,	PUNCT
taxlaw-2827	740	13	in	in	ADP
taxlaw-2827	740	14	a	a	DET
taxlaw-2827	740	15	democratic	democratic	ADJ
taxlaw-2827	740	16	society	society	NOUN
taxlaw-2827	740	17	,	,	PUNCT
taxlaw-2827	740	18	political	political	ADJ
taxlaw-2827	740	19	decisions	decision	NOUN
taxlaw-2827	740	20	should	should	AUX
taxlaw-2827	740	21	be	be	AUX
taxlaw-2827	740	22	made	make	VERB
taxlaw-2827	740	23	by	by	ADP
taxlaw-2827	740	24	a	a	DET
taxlaw-2827	740	25	well	well	ADV
taxlaw-2827	740	26	-	-	PUNCT
taxlaw-2827	740	27	informed	inform	VERB
taxlaw-2827	740	28	and	and	CCONJ
taxlaw-2827	740	29	accountable	accountable	ADJ
taxlaw-2827	740	30	body	body	NOUN
taxlaw-2827	740	31	of	of	ADP
taxlaw-2827	740	32	citizens	citizen	NOUN
taxlaw-2827	740	33	.	.	PUNCT
taxlaw-2827	741	1	the	the	DET
taxlaw-2827	741	2	alienation	alienation	NOUN
taxlaw-2827	741	3	of	of	ADP
taxlaw-2827	741	4	non	non	ADJ
taxlaw-2827	741	5	-	-	ADJ
taxlaw-2827	741	6	control	control	ADJ
taxlaw-2827	741	7	shareholders	shareholder	NOUN
taxlaw-2827	741	8	from	from	ADP
taxlaw-2827	741	9	their	their	PRON
taxlaw-2827	741	10	investments	investment	NOUN
taxlaw-2827	741	11	creates	create	VERB
taxlaw-2827	741	12	political	political	ADJ
taxlaw-2827	741	13	agency	agency	NOUN
taxlaw-2827	741	14	costs	cost	NOUN
taxlaw-2827	741	15	that	that	PRON
taxlaw-2827	741	16	conflict	conflict	NOUN
taxlaw-2827	741	17	with	with	ADP
taxlaw-2827	741	18	this	this	DET
taxlaw-2827	741	19	notion	notion	NOUN
taxlaw-2827	741	20	of	of	ADP
taxlaw-2827	741	21	democratic	democratic	ADJ
taxlaw-2827	741	22	decision	decision	NOUN
taxlaw-2827	741	23	-	-	PUNCT
taxlaw-2827	741	24	making	making	NOUN
taxlaw-2827	741	25	.	.	PUNCT
taxlaw-2827	742	1	current	current	ADJ
taxlaw-2827	742	2	corporate	corporate	ADJ
taxlaw-2827	742	3	law	law	NOUN
taxlaw-2827	742	4	allows	allow	VERB
taxlaw-2827	742	5	portfolio	portfolio	NOUN
taxlaw-2827	742	6	investors	investor	NOUN
taxlaw-2827	742	7	to	to	PART
taxlaw-2827	742	8	distance	distance	VERB
taxlaw-2827	742	9	themselves	themselves	PRON
taxlaw-2827	742	10	from	from	ADP
taxlaw-2827	742	11	their	their	PRON
taxlaw-2827	742	12	responsibility	responsibility	NOUN
taxlaw-2827	742	13	over	over	ADP
taxlaw-2827	742	14	the	the	DET
taxlaw-2827	742	15	impact	impact	NOUN
taxlaw-2827	742	16	of	of	ADP
taxlaw-2827	742	17	their	their	PRON
taxlaw-2827	742	18	investment	investment	NOUN
taxlaw-2827	742	19	activities	activity	NOUN
taxlaw-2827	742	20	,	,	PUNCT
taxlaw-2827	742	21	resulting	result	VERB
taxlaw-2827	742	22	in	in	ADP
taxlaw-2827	742	23	managers	manager	NOUN
taxlaw-2827	742	24	using	use	VERB
taxlaw-2827	742	25	the	the	DET
taxlaw-2827	742	26	people	people	NOUN
taxlaw-2827	742	27	’s	’s	PART
taxlaw-2827	742	28	money	money	NOUN
taxlaw-2827	742	29	to	to	PART
taxlaw-2827	742	30	make	make	VERB
taxlaw-2827	742	31	political	political	ADJ
taxlaw-2827	742	32	decisions	decision	NOUN
taxlaw-2827	742	33	that	that	PRON
taxlaw-2827	742	34	affect	affect	VERB
taxlaw-2827	742	35	the	the	DET
taxlaw-2827	742	36	people	people	NOUN
taxlaw-2827	742	37	.	.	PUNCT
taxlaw-2827	743	1	these	these	DET
taxlaw-2827	743	2	agency	agency	NOUN
taxlaw-2827	743	3	costs	cost	NOUN
taxlaw-2827	743	4	have	have	AUX
taxlaw-2827	743	5	been	be	AUX
taxlaw-2827	743	6	overlooked	overlook	VERB
taxlaw-2827	743	7	by	by	ADP
taxlaw-2827	743	8	the	the	DET
taxlaw-2827	743	9	corporate	corporate	ADJ
taxlaw-2827	743	10	law	law	NOUN
taxlaw-2827	743	11	and	and	CCONJ
taxlaw-2827	743	12	public	public	ADJ
taxlaw-2827	743	13	finance	finance	NOUN
taxlaw-2827	743	14	scholarship	scholarship	NOUN
taxlaw-2827	743	15	dealing	deal	VERB
taxlaw-2827	743	16	with	with	ADP
taxlaw-2827	743	17	tax	tax	NOUN
taxlaw-2827	743	18	disclosure	disclosure	NOUN
taxlaw-2827	743	19	.	.	PUNCT
taxlaw-2827	744	1	this	this	DET
taxlaw-2827	744	2	article	article	NOUN
taxlaw-2827	744	3	refrains	refrain	VERB
taxlaw-2827	744	4	from	from	ADP
taxlaw-2827	744	5	offering	offer	VERB
taxlaw-2827	744	6	a	a	DET
taxlaw-2827	744	7	solution	solution	NOUN
taxlaw-2827	744	8	that	that	PRON
taxlaw-2827	744	9	aims	aim	VERB
taxlaw-2827	744	10	to	to	PART
taxlaw-2827	744	11	solve	solve	VERB
taxlaw-2827	744	12	all	all	PRON
taxlaw-2827	744	13	of	of	ADP
taxlaw-2827	744	14	these	these	DET
taxlaw-2827	744	15	related	relate	VERB
taxlaw-2827	744	16	issues	issue	NOUN
taxlaw-2827	744	17	.	.	PUNCT
taxlaw-2827	745	1	instead	instead	ADV
taxlaw-2827	745	2	,	,	PUNCT
taxlaw-2827	745	3	it	it	PRON
taxlaw-2827	745	4	focuses	focus	VERB
taxlaw-2827	745	5	on	on	ADP
taxlaw-2827	745	6	addressing	address	VERB
taxlaw-2827	745	7	the	the	DET
taxlaw-2827	745	8	problem	problem	NOUN
taxlaw-2827	745	9	of	of	ADP
taxlaw-2827	745	10	corporate	corporate	ADJ
taxlaw-2827	745	11	political	political	ADJ
taxlaw-2827	745	12	agency	agency	NOUN
taxlaw-2827	745	13	by	by	ADP
taxlaw-2827	745	14	advocating	advocate	VERB
taxlaw-2827	745	15	mandatory	mandatory	ADJ
taxlaw-2827	745	16	disclosure	disclosure	NOUN
taxlaw-2827	745	17	,	,	PUNCT
taxlaw-2827	745	18	taking	take	VERB
taxlaw-2827	745	19	the	the	DET
taxlaw-2827	745	20	position	position	NOUN
taxlaw-2827	745	21	that	that	SCONJ
taxlaw-2827	745	22	what	what	PRON
taxlaw-2827	745	23	the	the	DET
taxlaw-2827	745	24	eye	eye	NOUN
taxlaw-2827	745	25	does	do	AUX
taxlaw-2827	745	26	not	not	PART
taxlaw-2827	745	27	see	see	VERB
taxlaw-2827	745	28	,	,	PUNCT
taxlaw-2827	745	29	the	the	DET
taxlaw-2827	745	30	heart	heart	NOUN
taxlaw-2827	745	31	does	do	AUX
taxlaw-2827	745	32	not	not	PART
taxlaw-2827	745	33	feel	feel	VERB
taxlaw-2827	745	34	.	.	PUNCT
taxlaw-2827	746	1	the	the	DET
taxlaw-2827	746	2	main	main	ADJ
taxlaw-2827	746	3	objective	objective	NOUN
taxlaw-2827	746	4	of	of	ADP
taxlaw-2827	746	5	this	this	DET
taxlaw-2827	746	6	solution	solution	NOUN
taxlaw-2827	746	7	is	be	AUX
taxlaw-2827	746	8	to	to	PART
taxlaw-2827	746	9	provide	provide	VERB
taxlaw-2827	746	10	relevant	relevant	ADJ
taxlaw-2827	746	11	and	and	CCONJ
taxlaw-2827	746	12	146	146	NUM
taxlaw-2827	746	13	especially	especially	ADV
taxlaw-2827	746	14	given	give	VERB
taxlaw-2827	746	15	that	that	SCONJ
taxlaw-2827	746	16	other	other	ADJ
taxlaw-2827	746	17	companies	company	NOUN
taxlaw-2827	746	18	employed	employ	VERB
taxlaw-2827	746	19	similar	similar	ADJ
taxlaw-2827	746	20	strategies	strategy	NOUN
taxlaw-2827	746	21	.	.	PUNCT
taxlaw-2827	747	1	see	see	VERB
taxlaw-2827	747	2	supra	supra	PROPN
taxlaw-2827	747	3	note	note	PROPN
taxlaw-2827	747	4	136	136	NUM
taxlaw-2827	747	5	.	.	PUNCT
taxlaw-2827	748	1	2014	2014	NUM
taxlaw-2827	748	2	]	]	PUNCT
taxlaw-2827	748	3	tax	tax	NOUN
taxlaw-2827	748	4	disclosure	disclosure	NOUN
taxlaw-2827	748	5	and	and	CCONJ
taxlaw-2827	748	6	corporate	corporate	ADJ
taxlaw-2827	748	7	political	political	ADJ
taxlaw-2827	748	8	agency	agency	NOUN
taxlaw-2827	748	9	117	117	NUM
taxlaw-2827	748	10	accessible	accessible	ADJ
taxlaw-2827	748	11	data	datum	NOUN
taxlaw-2827	748	12	to	to	ADP
taxlaw-2827	748	13	investors	investor	NOUN
taxlaw-2827	748	14	(	(	PUNCT
taxlaw-2827	748	15	mediated	mediate	VERB
taxlaw-2827	748	16	by	by	ADP
taxlaw-2827	748	17	“	"	PUNCT
taxlaw-2827	748	18	professional	professional	ADJ
taxlaw-2827	748	19	”	"	PUNCT
taxlaw-2827	748	20	actors	actor	NOUN
taxlaw-2827	748	21	)	)	PUNCT
taxlaw-2827	748	22	about	about	ADP
taxlaw-2827	748	23	the	the	DET
taxlaw-2827	748	24	impact	impact	NOUN
taxlaw-2827	748	25	of	of	ADP
taxlaw-2827	748	26	their	their	PRON
taxlaw-2827	748	27	investments	investment	NOUN
taxlaw-2827	748	28	.	.	PUNCT
taxlaw-2827	749	1	the	the	DET
taxlaw-2827	749	2	article	article	NOUN
taxlaw-2827	749	3	’s	’s	PART
taxlaw-2827	749	4	proposal	proposal	NOUN
taxlaw-2827	749	5	aims	aim	VERB
taxlaw-2827	749	6	to	to	PART
taxlaw-2827	749	7	better	well	ADV
taxlaw-2827	749	8	reflect	reflect	VERB
taxlaw-2827	749	9	upon	upon	SCONJ
taxlaw-2827	749	10	corporate	corporate	ADJ
taxlaw-2827	749	11	tax	tax	NOUN
taxlaw-2827	749	12	planning	planning	NOUN
taxlaw-2827	749	13	behavior	behavior	NOUN
taxlaw-2827	749	14	rather	rather	ADV
taxlaw-2827	749	15	than	than	ADP
taxlaw-2827	749	16	achieving	achieve	VERB
taxlaw-2827	749	17	any	any	DET
taxlaw-2827	749	18	specific	specific	ADJ
taxlaw-2827	749	19	result	result	NOUN
taxlaw-2827	749	20	.	.	PUNCT
taxlaw-2827	750	1	the	the	DET
taxlaw-2827	750	2	solution	solution	NOUN
taxlaw-2827	750	3	encourages	encourage	VERB
taxlaw-2827	750	4	a	a	DET
taxlaw-2827	750	5	more	more	ADV
taxlaw-2827	750	6	sincere	sincere	ADJ
taxlaw-2827	750	7	and	and	CCONJ
taxlaw-2827	750	8	accountable	accountable	ADJ
taxlaw-2827	750	9	public	public	ADJ
taxlaw-2827	750	10	debate	debate	NOUN
taxlaw-2827	750	11	about	about	ADP
taxlaw-2827	750	12	the	the	DET
taxlaw-2827	750	13	impact	impact	NOUN
taxlaw-2827	750	14	of	of	ADP
taxlaw-2827	750	15	corporate	corporate	ADJ
taxlaw-2827	750	16	tax	tax	NOUN
taxlaw-2827	750	17	planning	planning	NOUN
taxlaw-2827	750	18	strategies	strategy	NOUN
taxlaw-2827	750	19	.	.	PUNCT
taxlaw-2827	751	1	therefore	therefore	ADV
taxlaw-2827	751	2	,	,	PUNCT
taxlaw-2827	751	3	the	the	DET
taxlaw-2827	751	4	article	article	NOUN
taxlaw-2827	751	5	’s	’s	PART
taxlaw-2827	751	6	proposal	proposal	NOUN
taxlaw-2827	751	7	should	should	AUX
taxlaw-2827	751	8	not	not	PART
taxlaw-2827	751	9	be	be	AUX
taxlaw-2827	751	10	viewed	view	VERB
taxlaw-2827	751	11	as	as	ADP
taxlaw-2827	751	12	legitimizing	legitimize	VERB
taxlaw-2827	751	13	tax	tax	NOUN
taxlaw-2827	751	14	planning	planning	NOUN
taxlaw-2827	751	15	or	or	CCONJ
taxlaw-2827	751	16	as	as	ADP
taxlaw-2827	751	17	a	a	DET
taxlaw-2827	751	18	substitute	substitute	NOUN
taxlaw-2827	751	19	for	for	ADP
taxlaw-2827	751	20	more	more	ADJ
taxlaw-2827	751	21	direct	direct	ADJ
taxlaw-2827	751	22	methods	method	NOUN
taxlaw-2827	751	23	of	of	ADP
taxlaw-2827	751	24	confronting	confront	VERB
taxlaw-2827	751	25	abusive	abusive	ADJ
taxlaw-2827	751	26	tax	tax	NOUN
taxlaw-2827	751	27	planning	planning	NOUN
taxlaw-2827	751	28	strategies	strategy	NOUN
taxlaw-2827	751	29	.	.	PUNCT
taxlaw-2827	752	1	instead	instead	ADV
taxlaw-2827	752	2	,	,	PUNCT
taxlaw-2827	752	3	it	it	PRON
taxlaw-2827	752	4	provides	provide	VERB
taxlaw-2827	752	5	the	the	DET
taxlaw-2827	752	6	public	public	ADJ
taxlaw-2827	752	7	debate	debate	NOUN
taxlaw-2827	752	8	framework	framework	NOUN
taxlaw-2827	752	9	upon	upon	SCONJ
taxlaw-2827	752	10	which	which	PRON
taxlaw-2827	752	11	these	these	DET
taxlaw-2827	752	12	complicated	complicated	ADJ
taxlaw-2827	752	13	political	political	ADJ
taxlaw-2827	752	14	-	-	PUNCT
taxlaw-2827	752	15	tax	tax	NOUN
taxlaw-2827	752	16	decisions	decision	NOUN
taxlaw-2827	752	17	could	could	AUX
taxlaw-2827	752	18	transparently	transparently	ADV
taxlaw-2827	752	19	be	be	AUX
taxlaw-2827	752	20	made	make	VERB
taxlaw-2827	752	21	.	.	PUNCT