id	sid	tid	token	lemma	pos
taxlaw-2838	1	1	formatted	format	VERB
taxlaw-2838	1	2	-	-	PUNCT
taxlaw-2838	1	3	mehrotra	mehrotra	ADJ
taxlaw-2838	1	4	“	"	PUNCT
taxlaw-2838	1	5	from	from	ADP
taxlaw-2838	1	6	contested	contested	ADJ
taxlaw-2838	1	7	concept	concept	NOUN
taxlaw-2838	1	8	to	to	ADP
taxlaw-2838	1	9	cornerstone	cornerstone	NOUN
taxlaw-2838	1	10	of	of	ADP
taxlaw-2838	1	11	administrative	administrative	ADJ
taxlaw-2838	1	12	practice	practice	NOUN
taxlaw-2838	1	13	”	"	PUNCT
taxlaw-2838	1	14	:	:	PUNCT
taxlaw-2838	1	15	social	social	ADJ
taxlaw-2838	1	16	learning	learning	NOUN
taxlaw-2838	1	17	and	and	CCONJ
taxlaw-2838	1	18	the	the	DET
taxlaw-2838	1	19	early	early	ADJ
taxlaw-2838	1	20	history	history	NOUN
taxlaw-2838	1	21	of	of	ADP
taxlaw-2838	1	22	u.s	u.s	PROPN
taxlaw-2838	1	23	.	.	PROPN
taxlaw-2838	1	24	tax	tax	NOUN
taxlaw-2838	1	25	withholding	withholding	NOUN
taxlaw-2838	1	26	ajay	ajay	PROPN
taxlaw-2838	1	27	k.	k.	PROPN
taxlaw-2838	1	28	mehrotra	mehrotra	PROPN
taxlaw-2838	1	29	*	*	PROPN
taxlaw-2838	1	30	*	*	PUNCT
taxlaw-2838	1	31	executive	executive	ADJ
taxlaw-2838	1	32	director	director	NOUN
taxlaw-2838	1	33	and	and	CCONJ
taxlaw-2838	1	34	research	research	NOUN
taxlaw-2838	1	35	professor	professor	NOUN
taxlaw-2838	1	36	,	,	PUNCT
taxlaw-2838	1	37	american	american	PROPN
taxlaw-2838	1	38	bar	bar	PROPN
taxlaw-2838	1	39	foundation	foundation	PROPN
taxlaw-2838	1	40	,	,	PUNCT
taxlaw-2838	1	41	chicago	chicago	PROPN
taxlaw-2838	1	42	,	,	PUNCT
taxlaw-2838	1	43	il	il	PROPN
taxlaw-2838	1	44	.	.	PROPN
taxlaw-2838	1	45	earlier	early	ADJ
taxlaw-2838	1	46	versions	version	NOUN
taxlaw-2838	1	47	of	of	ADP
taxlaw-2838	1	48	this	this	DET
taxlaw-2838	1	49	essay	essay	NOUN
taxlaw-2838	1	50	were	be	AUX
taxlaw-2838	1	51	presented	present	VERB
taxlaw-2838	1	52	at	at	ADP
taxlaw-2838	1	53	the	the	DET
taxlaw-2838	1	54	university	university	PROPN
taxlaw-2838	1	55	of	of	ADP
taxlaw-2838	1	56	minnesota	minnesota	PROPN
taxlaw-2838	1	57	law	law	PROPN
taxlaw-2838	1	58	school	school	NOUN
taxlaw-2838	1	59	’s	’s	PART
taxlaw-2838	1	60	symposium	symposium	NOUN
taxlaw-2838	1	61	on	on	ADP
taxlaw-2838	1	62	“	"	PUNCT
taxlaw-2838	1	63	reforming	reform	VERB
taxlaw-2838	1	64	the	the	DET
taxlaw-2838	1	65	irs	irs	PROPN
taxlaw-2838	1	66	,	,	PUNCT
taxlaw-2838	1	67	”	"	PUNCT
taxlaw-2838	1	68	and	and	CCONJ
taxlaw-2838	1	69	the	the	DET
taxlaw-2838	1	70	ucla	ucla	PROPN
taxlaw-2838	1	71	law	law	PROPN
taxlaw-2838	1	72	school	school	NOUN
taxlaw-2838	1	73	’s	’s	PART
taxlaw-2838	1	74	tax	tax	NOUN
taxlaw-2838	1	75	policy	policy	NOUN
taxlaw-2838	1	76	colloquium	colloquium	NOUN
taxlaw-2838	1	77	.	.	PUNCT
taxlaw-2838	2	1	thanks	thank	NOUN
taxlaw-2838	2	2	to	to	ADP
taxlaw-2838	2	3	the	the	DET
taxlaw-2838	2	4	participants	participant	NOUN
taxlaw-2838	2	5	at	at	ADP
taxlaw-2838	2	6	those	those	DET
taxlaw-2838	2	7	venues	venue	NOUN
taxlaw-2838	2	8	,	,	PUNCT
taxlaw-2838	2	9	especially	especially	ADV
taxlaw-2838	2	10	steve	steve	PROPN
taxlaw-2838	2	11	bank	bank	PROPN
taxlaw-2838	2	12	,	,	PUNCT
taxlaw-2838	2	13	kristin	kristin	PROPN
taxlaw-2838	2	14	hickman	hickman	PROPN
taxlaw-2838	2	15	,	,	PUNCT
taxlaw-2838	2	16	steve	steve	PROPN
taxlaw-2838	2	17	johnson	johnson	PROPN
taxlaw-2838	2	18	,	,	PUNCT
taxlaw-2838	2	19	leandra	leandra	PROPN
taxlaw-2838	2	20	lederman	lederman	PROPN
taxlaw-2838	2	21	,	,	PUNCT
taxlaw-2838	2	22	jason	jason	PROPN
taxlaw-2838	2	23	oh	oh	INTJ
taxlaw-2838	2	24	,	,	PUNCT
taxlaw-2838	2	25	and	and	CCONJ
taxlaw-2838	2	26	joe	joe	PROPN
taxlaw-2838	2	27	thorndike	thorndike	PROPN
taxlaw-2838	2	28	for	for	ADP
taxlaw-2838	2	29	their	their	PRON
taxlaw-2838	2	30	insightful	insightful	ADJ
taxlaw-2838	2	31	comments	comment	NOUN
taxlaw-2838	2	32	.	.	PUNCT
taxlaw-2838	3	1	and	and	CCONJ
taxlaw-2838	3	2	thanks	thank	NOUN
taxlaw-2838	3	3	to	to	ADP
taxlaw-2838	3	4	my	my	PRON
taxlaw-2838	3	5	indiana	indiana	PROPN
taxlaw-2838	3	6	university	university	PROPN
taxlaw-2838	3	7	maurer	maurer	PROPN
taxlaw-2838	3	8	school	school	PROPN
taxlaw-2838	3	9	of	of	ADP
taxlaw-2838	3	10	law	law	NOUN
taxlaw-2838	3	11	research	research	NOUN
taxlaw-2838	3	12	assistants	assistant	NOUN
taxlaw-2838	3	13	,	,	PUNCT
taxlaw-2838	3	14	rian	rian	PROPN
taxlaw-2838	3	15	dawson	dawson	PROPN
taxlaw-2838	3	16	,	,	PUNCT
taxlaw-2838	3	17	jayce	jayce	PROPN
taxlaw-2838	3	18	born	bear	VERB
taxlaw-2838	3	19	,	,	PUNCT
taxlaw-2838	3	20	and	and	CCONJ
taxlaw-2838	3	21	jessica	jessica	PROPN
taxlaw-2838	3	22	laurin	laurin	NOUN
taxlaw-2838	3	23	,	,	PUNCT
taxlaw-2838	3	24	as	as	ADV
taxlaw-2838	3	25	well	well	ADV
taxlaw-2838	3	26	as	as	ADP
taxlaw-2838	3	27	the	the	DET
taxlaw-2838	3	28	editors	editor	NOUN
taxlaw-2838	3	29	and	and	CCONJ
taxlaw-2838	3	30	staff	staff	NOUN
taxlaw-2838	3	31	of	of	ADP
taxlaw-2838	3	32	the	the	DET
taxlaw-2838	3	33	columbia	columbia	PROPN
taxlaw-2838	3	34	journal	journal	PROPN
taxlaw-2838	3	35	of	of	ADP
taxlaw-2838	3	36	tax	tax	NOUN
taxlaw-2838	3	37	law	law	NOUN
taxlaw-2838	3	38	.	.	PUNCT
taxlaw-2838	4	1	©	©	PROPN
taxlaw-2838	4	2	2016	2016	NUM
taxlaw-2838	4	3	mehrotra	mehrotra	NOUN
taxlaw-2838	4	4	.	.	PUNCT
taxlaw-2838	5	1	this	this	PRON
taxlaw-2838	5	2	is	be	AUX
taxlaw-2838	5	3	an	an	DET
taxlaw-2838	5	4	open	open	ADJ
taxlaw-2838	5	5	-	-	PUNCT
taxlaw-2838	5	6	access	access	NOUN
taxlaw-2838	5	7	publication	publication	NOUN
taxlaw-2838	5	8	distributed	distribute	VERB
taxlaw-2838	5	9	under	under	ADP
taxlaw-2838	5	10	the	the	DET
taxlaw-2838	5	11	terms	term	NOUN
taxlaw-2838	5	12	of	of	ADP
taxlaw-2838	5	13	the	the	DET
taxlaw-2838	5	14	creative	creative	ADJ
taxlaw-2838	5	15	commons	common	NOUN
taxlaw-2838	5	16	attribution	attribution	NOUN
taxlaw-2838	5	17	license	license	NOUN
taxlaw-2838	5	18	,	,	PUNCT
taxlaw-2838	5	19	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
taxlaw-2838	5	20	,	,	PUNCT
taxlaw-2838	5	21	which	which	PRON
taxlaw-2838	5	22	permits	permit	VERB
taxlaw-2838	5	23	the	the	DET
taxlaw-2838	5	24	user	user	NOUN
taxlaw-2838	5	25	to	to	PART
taxlaw-2838	5	26	copy	copy	VERB
taxlaw-2838	5	27	,	,	PUNCT
taxlaw-2838	5	28	distribute	distribute	VERB
taxlaw-2838	5	29	,	,	PUNCT
taxlaw-2838	5	30	and	and	CCONJ
taxlaw-2838	5	31	transmit	transmit	VERB
taxlaw-2838	5	32	the	the	DET
taxlaw-2838	5	33	work	work	NOUN
taxlaw-2838	5	34	provided	provide	VERB
taxlaw-2838	5	35	that	that	SCONJ
taxlaw-2838	5	36	the	the	DET
taxlaw-2838	5	37	original	original	ADJ
taxlaw-2838	5	38	authors	author	NOUN
taxlaw-2838	5	39	and	and	CCONJ
taxlaw-2838	5	40	source	source	NOUN
taxlaw-2838	5	41	are	be	AUX
taxlaw-2838	5	42	credited	credit	VERB
taxlaw-2838	5	43	.	.	PUNCT
taxlaw-2838	6	1	2016	2016	NUM
taxlaw-2838	6	2	]	]	PUNCT
taxlaw-2838	6	3	social	social	ADJ
taxlaw-2838	6	4	learning	learning	NOUN
taxlaw-2838	6	5	and	and	CCONJ
taxlaw-2838	6	6	the	the	DET
taxlaw-2838	6	7	early	early	ADJ
taxlaw-2838	6	8	history	history	NOUN
taxlaw-2838	6	9	of	of	ADP
taxlaw-2838	6	10	u.s	u.s	PROPN
taxlaw-2838	6	11	.	.	PROPN
taxlaw-2838	6	12	tax	tax	NOUN
taxlaw-2838	6	13	withholding	withhold	VERB
taxlaw-2838	6	14	145	145	NUM
taxlaw-2838	6	15	i.	i.	NOUN
taxlaw-2838	6	16	introduction	introduction	NOUN
taxlaw-2838	6	17	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2838	7	1	146	146	NUM
taxlaw-2838	7	2	ii	ii	NOUN
taxlaw-2838	7	3	.	.	PUNCT
taxlaw-2838	8	1	the	the	DET
taxlaw-2838	8	2	existing	exist	VERB
taxlaw-2838	8	3	literature	literature	NOUN
taxlaw-2838	8	4	and	and	CCONJ
taxlaw-2838	8	5	the	the	DET
taxlaw-2838	8	6	significance	significance	NOUN
taxlaw-2838	8	7	of	of	ADP
taxlaw-2838	8	8	the	the	DET
taxlaw-2838	8	9	early	early	ADJ
taxlaw-2838	8	10	history	history	NOUN
taxlaw-2838	8	11	of	of	ADP
taxlaw-2838	8	12	withholding	withholding	NOUN
taxlaw-2838	8	13	.............................................................................	.............................................................................	PUNCT
taxlaw-2838	8	14	149	149	NUM
taxlaw-2838	8	15	iii	iii	NOUN
taxlaw-2838	8	16	.	.	PUNCT
taxlaw-2838	9	1	the	the	DET
taxlaw-2838	9	2	civil	civil	ADJ
taxlaw-2838	9	3	war	war	NOUN
taxlaw-2838	9	4	income	income	NOUN
taxlaw-2838	9	5	tax	tax	NOUN
taxlaw-2838	9	6	and	and	CCONJ
taxlaw-2838	9	7	the	the	DET
taxlaw-2838	9	8	origins	origin	NOUN
taxlaw-2838	9	9	of	of	ADP
taxlaw-2838	9	10	american	american	ADJ
taxlaw-2838	9	11	withholding	withholding	NOUN
taxlaw-2838	9	12	.....................................................................................................	.....................................................................................................	X
taxlaw-2838	9	13	151	151	NUM
taxlaw-2838	9	14	a.	a.	NOUN
taxlaw-2838	9	15	learning	learning	NOUN
taxlaw-2838	9	16	from	from	ADP
taxlaw-2838	9	17	the	the	DET
taxlaw-2838	9	18	british	british	PROPN
taxlaw-2838	9	19	..................................................................................	..................................................................................	PUNCT
taxlaw-2838	9	20	153	153	NUM
taxlaw-2838	9	21	b.	b.	PROPN
taxlaw-2838	9	22	the	the	DET
taxlaw-2838	9	23	war	war	NOUN
taxlaw-2838	9	24	context	context	NOUN
taxlaw-2838	9	25	................................................................................................	................................................................................................	PUNCT
taxlaw-2838	9	26	155	155	NUM
taxlaw-2838	9	27	c.	c.	NOUN
taxlaw-2838	9	28	the	the	DET
taxlaw-2838	9	29	supreme	supreme	PROPN
taxlaw-2838	9	30	court	court	PROPN
taxlaw-2838	9	31	’s	’s	PART
taxlaw-2838	9	32	support	support	NOUN
taxlaw-2838	9	33	for	for	ADP
taxlaw-2838	9	34	withholding	withholding	NOUN
taxlaw-2838	9	35	................................................	................................................	PUNCT
taxlaw-2838	9	36	156	156	NUM
taxlaw-2838	9	37	iv	iv	NOUN
taxlaw-2838	9	38	.	.	PUNCT
taxlaw-2838	10	1	the	the	DET
taxlaw-2838	10	2	1913	1913	NUM
taxlaw-2838	10	3	income	income	NOUN
taxlaw-2838	10	4	tax	tax	NOUN
taxlaw-2838	10	5	and	and	CCONJ
taxlaw-2838	10	6	the	the	DET
taxlaw-2838	10	7	beginnings	beginning	NOUN
taxlaw-2838	10	8	of	of	ADP
taxlaw-2838	10	9	u.s	u.s	PROPN
taxlaw-2838	10	10	.	.	PROPN
taxlaw-2838	10	11	“	"	PUNCT
taxlaw-2838	10	12	stoppage	stoppage	NOUN
taxlaw-2838	10	13	at	at	ADP
taxlaw-2838	10	14	the	the	DET
taxlaw-2838	10	15	source	source	NOUN
taxlaw-2838	10	16	”	"	PUNCT
taxlaw-2838	10	17	........................................................................................................	........................................................................................................	PROPN
taxlaw-2838	11	1	157	157	NUM
taxlaw-2838	11	2	a.	a.	NOUN
taxlaw-2838	11	3	the	the	DET
taxlaw-2838	11	4	1913	1913	NUM
taxlaw-2838	11	5	comprehensive	comprehensive	ADJ
taxlaw-2838	11	6	system	system	NOUN
taxlaw-2838	11	7	of	of	ADP
taxlaw-2838	11	8	collection	collection	NOUN
taxlaw-2838	11	9	...............................................	...............................................	PUNCT
taxlaw-2838	11	10	158	158	NUM
taxlaw-2838	11	11	b.	b.	PROPN
taxlaw-2838	11	12	echoes	echo	NOUN
taxlaw-2838	11	13	of	of	ADP
taxlaw-2838	11	14	resistance	resistance	NOUN
taxlaw-2838	11	15	.........................................................................................	.........................................................................................	PUNCT
taxlaw-2838	11	16	160	160	NUM
taxlaw-2838	11	17	c.	c.	NOUN
taxlaw-2838	11	18	the	the	DET
taxlaw-2838	11	19	legal	legal	ADJ
taxlaw-2838	11	20	significance	significance	NOUN
taxlaw-2838	11	21	of	of	ADP
taxlaw-2838	11	22	withholding	withholding	NOUN
taxlaw-2838	11	23	.............................................................	.............................................................	PUNCT
taxlaw-2838	12	1	161	161	NUM
taxlaw-2838	12	2	v.	v.	ADP
taxlaw-2838	12	3	the	the	DET
taxlaw-2838	12	4	dominance	dominance	NOUN
taxlaw-2838	12	5	of	of	ADP
taxlaw-2838	12	6	information	information	NOUN
taxlaw-2838	12	7	reporting	report	VERB
taxlaw-2838	12	8	......................................	......................................	PUNCT
taxlaw-2838	12	9	162	162	NUM
taxlaw-2838	12	10	a.	a.	NOUN
taxlaw-2838	12	11	growing	grow	VERB
taxlaw-2838	12	12	opposition	opposition	NOUN
taxlaw-2838	12	13	to	to	ADP
taxlaw-2838	12	14	withholding	withhold	VERB
taxlaw-2838	12	15	.................................................................	.................................................................	PUNCT
taxlaw-2838	12	16	162	162	NUM
taxlaw-2838	12	17	b.	b.	NOUN
taxlaw-2838	12	18	reforms	reform	NOUN
taxlaw-2838	12	19	to	to	PART
taxlaw-2838	12	20	rescue	rescue	VERB
taxlaw-2838	12	21	information	information	NOUN
taxlaw-2838	12	22	reporting	reporting	NOUN
taxlaw-2838	12	23	........................................................	........................................................	PUNCT
taxlaw-2838	12	24	164	164	NUM
taxlaw-2838	12	25	c.	c.	PROPN
taxlaw-2838	12	26	social	social	ADJ
taxlaw-2838	12	27	security	security	NOUN
taxlaw-2838	12	28	and	and	CCONJ
taxlaw-2838	12	29	the	the	DET
taxlaw-2838	12	30	return	return	NOUN
taxlaw-2838	12	31	of	of	ADP
taxlaw-2838	12	32	withholding	withholding	NOUN
taxlaw-2838	12	33	.................................................	.................................................	PUNCT
taxlaw-2838	12	34	166	166	NUM
taxlaw-2838	12	35	vi	vi	NOUN
taxlaw-2838	12	36	.	.	PROPN
taxlaw-2838	12	37	conclusion	conclusion	NOUN
taxlaw-2838	12	38	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2838	13	1	167	167	NUM
taxlaw-2838	13	2	146	146	NUM
taxlaw-2838	13	3	columbia	columbia	PROPN
taxlaw-2838	13	4	journal	journal	PROPN
taxlaw-2838	13	5	of	of	ADP
taxlaw-2838	13	6	tax	tax	NOUN
taxlaw-2838	13	7	law	law	NOUN
taxlaw-2838	13	8	[	[	X
taxlaw-2838	13	9	vol.7:144	vol.7:144	PROPN
taxlaw-2838	13	10	i.	i.	PROPN
taxlaw-2838	13	11	introduction	introduction	NOUN
taxlaw-2838	13	12	the	the	DET
taxlaw-2838	13	13	process	process	NOUN
taxlaw-2838	13	14	of	of	ADP
taxlaw-2838	13	15	establishing	establish	VERB
taxlaw-2838	13	16	a	a	DET
taxlaw-2838	13	17	stable	stable	ADJ
taxlaw-2838	13	18	and	and	CCONJ
taxlaw-2838	13	19	effective	effective	ADJ
taxlaw-2838	13	20	system	system	NOUN
taxlaw-2838	13	21	of	of	ADP
taxlaw-2838	13	22	taxation	taxation	NOUN
taxlaw-2838	13	23	is	be	AUX
taxlaw-2838	13	24	a	a	DET
taxlaw-2838	13	25	hallmark	hallmark	NOUN
taxlaw-2838	13	26	of	of	ADP
taxlaw-2838	13	27	nearly	nearly	ADV
taxlaw-2838	13	28	all	all	PRON
taxlaw-2838	13	29	modern	modern	ADJ
taxlaw-2838	13	30	states	state	NOUN
taxlaw-2838	13	31	.	.	PUNCT
taxlaw-2838	14	1	indeed	indeed	ADV
taxlaw-2838	14	2	,	,	PUNCT
taxlaw-2838	14	3	securing	secure	VERB
taxlaw-2838	14	4	the	the	DET
taxlaw-2838	14	5	ability	ability	NOUN
taxlaw-2838	14	6	to	to	PART
taxlaw-2838	14	7	tax	tax	VERB
taxlaw-2838	14	8	is	be	AUX
taxlaw-2838	14	9	a	a	DET
taxlaw-2838	14	10	sine	sine	NOUN
taxlaw-2838	14	11	qua	qua	NOUN
taxlaw-2838	14	12	non	non	X
taxlaw-2838	14	13	of	of	ADP
taxlaw-2838	14	14	the	the	DET
taxlaw-2838	14	15	historical	historical	ADJ
taxlaw-2838	14	16	process	process	NOUN
taxlaw-2838	14	17	of	of	ADP
taxlaw-2838	14	18	state	state	NOUN
taxlaw-2838	14	19	-	-	PUNCT
taxlaw-2838	14	20	building.1	building.1	PROPN
taxlaw-2838	14	21	from	from	ADP
taxlaw-2838	14	22	ancient	ancient	ADJ
taxlaw-2838	14	23	athens	athens	PROPN
taxlaw-2838	14	24	to	to	ADP
taxlaw-2838	14	25	the	the	DET
taxlaw-2838	14	26	modern	modern	ADJ
taxlaw-2838	14	27	united	united	PROPN
taxlaw-2838	14	28	states	states	PROPN
taxlaw-2838	14	29	,	,	PUNCT
taxlaw-2838	14	30	nearly	nearly	ADV
taxlaw-2838	14	31	all	all	DET
taxlaw-2838	14	32	societies	society	NOUN
taxlaw-2838	14	33	have	have	AUX
taxlaw-2838	14	34	been	be	AUX
taxlaw-2838	14	35	concerned	concern	VERB
taxlaw-2838	14	36	with	with	ADP
taxlaw-2838	14	37	the	the	DET
taxlaw-2838	14	38	process	process	NOUN
taxlaw-2838	14	39	of	of	ADP
taxlaw-2838	14	40	successfully	successfully	ADV
taxlaw-2838	14	41	collecting	collect	VERB
taxlaw-2838	14	42	tax	tax	NOUN
taxlaw-2838	14	43	revenues.2	revenues.2	NOUN
taxlaw-2838	14	44	one	one	NUM
taxlaw-2838	14	45	critical	critical	ADJ
taxlaw-2838	14	46	concern	concern	NOUN
taxlaw-2838	14	47	that	that	SCONJ
taxlaw-2838	14	48	all	all	DET
taxlaw-2838	14	49	taxing	tax	VERB
taxlaw-2838	14	50	authorities	authority	NOUN
taxlaw-2838	14	51	face	face	VERB
taxlaw-2838	14	52	is	be	AUX
taxlaw-2838	14	53	limiting	limit	VERB
taxlaw-2838	14	54	the	the	DET
taxlaw-2838	14	55	“	"	PUNCT
taxlaw-2838	14	56	tax	tax	NOUN
taxlaw-2838	14	57	gap	gap	NOUN
taxlaw-2838	14	58	”	"	PUNCT
taxlaw-2838	14	59	—	—	PUNCT
taxlaw-2838	14	60	the	the	DET
taxlaw-2838	14	61	difference	difference	NOUN
taxlaw-2838	14	62	between	between	ADP
taxlaw-2838	14	63	what	what	PRON
taxlaw-2838	14	64	should	should	AUX
taxlaw-2838	14	65	be	be	AUX
taxlaw-2838	14	66	paid	pay	VERB
taxlaw-2838	14	67	voluntarily	voluntarily	ADV
taxlaw-2838	14	68	and	and	CCONJ
taxlaw-2838	14	69	on	on	ADP
taxlaw-2838	14	70	time	time	NOUN
taxlaw-2838	14	71	and	and	CCONJ
taxlaw-2838	14	72	the	the	DET
taxlaw-2838	14	73	amount	amount	NOUN
taxlaw-2838	14	74	that	that	PRON
taxlaw-2838	14	75	is	be	AUX
taxlaw-2838	14	76	actually	actually	ADV
taxlaw-2838	14	77	paid.3	paid.3	NOUN
taxlaw-2838	14	78	among	among	ADP
taxlaw-2838	14	79	the	the	DET
taxlaw-2838	14	80	many	many	ADJ
taxlaw-2838	14	81	modern	modern	ADJ
taxlaw-2838	14	82	administrative	administrative	ADJ
taxlaw-2838	14	83	innovations	innovation	NOUN
taxlaw-2838	14	84	adopted	adopt	VERB
taxlaw-2838	14	85	to	to	PART
taxlaw-2838	14	86	facilitate	facilitate	VERB
taxlaw-2838	14	87	effective	effective	ADJ
taxlaw-2838	14	88	tax	tax	NOUN
taxlaw-2838	14	89	compliance	compliance	NOUN
taxlaw-2838	14	90	,	,	PUNCT
taxlaw-2838	14	91	arguably	arguably	ADV
taxlaw-2838	14	92	none	none	NOUN
taxlaw-2838	14	93	has	have	AUX
taxlaw-2838	14	94	been	be	AUX
taxlaw-2838	14	95	more	more	ADV
taxlaw-2838	14	96	significant	significant	ADJ
taxlaw-2838	14	97	than	than	ADP
taxlaw-2838	14	98	the	the	DET
taxlaw-2838	14	99	use	use	NOUN
taxlaw-2838	14	100	of	of	ADP
taxlaw-2838	14	101	thirdparty	thirdparty	NOUN
taxlaw-2838	14	102	reporting	reporting	NOUN
taxlaw-2838	14	103	and	and	CCONJ
taxlaw-2838	14	104	tax	tax	NOUN
taxlaw-2838	14	105	withholding	withholding	NOUN
taxlaw-2838	14	106	.	.	PUNCT
taxlaw-2838	15	1	since	since	SCONJ
taxlaw-2838	15	2	at	at	ADP
taxlaw-2838	15	3	least	least	ADJ
taxlaw-2838	15	4	the	the	DET
taxlaw-2838	15	5	early	early	ADJ
taxlaw-2838	15	6	nineteenth	nineteenth	ADJ
taxlaw-2838	15	7	century	century	NOUN
taxlaw-2838	15	8	,	,	PUNCT
taxlaw-2838	15	9	when	when	SCONJ
taxlaw-2838	15	10	great	great	ADJ
taxlaw-2838	15	11	britain	britain	PROPN
taxlaw-2838	15	12	first	first	ADV
taxlaw-2838	15	13	adopted	adopt	VERB
taxlaw-2838	15	14	a	a	DET
taxlaw-2838	15	15	crude	crude	ADJ
taxlaw-2838	15	16	form	form	NOUN
taxlaw-2838	15	17	of	of	ADP
taxlaw-2838	15	18	withholding	withholding	NOUN
taxlaw-2838	15	19	as	as	ADP
taxlaw-2838	15	20	part	part	NOUN
taxlaw-2838	15	21	of	of	ADP
taxlaw-2838	15	22	its	its	PRON
taxlaw-2838	15	23	national	national	ADJ
taxlaw-2838	15	24	income	income	NOUN
taxlaw-2838	15	25	tax,4	tax,4	ADJ
taxlaw-2838	15	26	governments	government	NOUN
taxlaw-2838	15	27	have	have	AUX
taxlaw-2838	15	28	increasingly	increasingly	ADV
taxlaw-2838	15	29	relied	rely	VERB
taxlaw-2838	15	30	on	on	ADP
taxlaw-2838	15	31	harnessing	harness	VERB
taxlaw-2838	15	32	the	the	DET
taxlaw-2838	15	33	knowledge	knowledge	NOUN
taxlaw-2838	15	34	and	and	CCONJ
taxlaw-2838	15	35	power	power	NOUN
taxlaw-2838	15	36	of	of	ADP
taxlaw-2838	15	37	third	third	ADJ
taxlaw-2838	15	38	parties	party	NOUN
taxlaw-2838	15	39	to	to	PART
taxlaw-2838	15	40	increase	increase	VERB
taxlaw-2838	15	41	income	income	NOUN
taxlaw-2838	15	42	tax	tax	NOUN
taxlaw-2838	15	43	compliance	compliance	NOUN
taxlaw-2838	15	44	.	.	PUNCT
taxlaw-2838	16	1	as	as	ADP
taxlaw-2838	16	2	a	a	DET
taxlaw-2838	16	3	result	result	NOUN
taxlaw-2838	16	4	,	,	PUNCT
taxlaw-2838	16	5	employers	employer	NOUN
taxlaw-2838	16	6	,	,	PUNCT
taxlaw-2838	16	7	financial	financial	ADJ
taxlaw-2838	16	8	institutions	institution	NOUN
taxlaw-2838	16	9	,	,	PUNCT
taxlaw-2838	16	10	and	and	CCONJ
taxlaw-2838	16	11	business	business	NOUN
taxlaw-2838	16	12	corporations	corporation	NOUN
taxlaw-2838	16	13	have	have	AUX
taxlaw-2838	16	14	become	become	VERB
taxlaw-2838	16	15	instrumental	instrumental	ADJ
taxlaw-2838	16	16	remittance	remittance	NOUN
taxlaw-2838	16	17	vehicles	vehicle	NOUN
taxlaw-2838	16	18	and	and	CCONJ
taxlaw-2838	16	19	reporting	report	VERB
taxlaw-2838	16	20	agents	agent	NOUN
taxlaw-2838	16	21	for	for	ADP
taxlaw-2838	16	22	nearly	nearly	ADV
taxlaw-2838	16	23	all	all	PRON
taxlaw-2838	16	24	modern	modern	ADJ
taxlaw-2838	16	25	taxing	tax	VERB
taxlaw-2838	16	26	agencies	agency	NOUN
taxlaw-2838	16	27	.	.	PUNCT
taxlaw-2838	17	1	in	in	ADP
taxlaw-2838	17	2	most	most	ADV
taxlaw-2838	17	3	developed	develop	VERB
taxlaw-2838	17	4	nation	nation	NOUN
taxlaw-2838	17	5	-	-	PUNCT
taxlaw-2838	17	6	states	state	NOUN
taxlaw-2838	17	7	today	today	NOUN
taxlaw-2838	17	8	,	,	PUNCT
taxlaw-2838	17	9	some	some	DET
taxlaw-2838	17	10	form	form	NOUN
taxlaw-2838	17	11	of	of	ADP
taxlaw-2838	17	12	withholding	withholding	NOUN
taxlaw-2838	17	13	has	have	AUX
taxlaw-2838	17	14	become	become	VERB
taxlaw-2838	17	15	a	a	DET
taxlaw-2838	17	16	socially	socially	ADV
taxlaw-2838	17	17	accepted	accept	VERB
taxlaw-2838	17	18	part	part	NOUN
taxlaw-2838	17	19	of	of	ADP
taxlaw-2838	17	20	the	the	DET
taxlaw-2838	17	21	tax	tax	NOUN
taxlaw-2838	17	22	system	system	NOUN
taxlaw-2838	17	23	.	.	PUNCT
taxlaw-2838	18	1	although	although	SCONJ
taxlaw-2838	18	2	tax	tax	NOUN
taxlaw-2838	18	3	protests	protest	NOUN
taxlaw-2838	18	4	of	of	ADP
taxlaw-2838	18	5	one	one	NUM
taxlaw-2838	18	6	sort	sort	NOUN
taxlaw-2838	18	7	or	or	CCONJ
taxlaw-2838	18	8	another	another	PRON
taxlaw-2838	18	9	have	have	AUX
taxlaw-2838	18	10	been	be	AUX
taxlaw-2838	18	11	an	an	DET
taxlaw-2838	18	12	endemic	endemic	ADJ
taxlaw-2838	18	13	part	part	NOUN
taxlaw-2838	18	14	of	of	ADP
taxlaw-2838	18	15	u.s	u.s	PROPN
taxlaw-2838	18	16	.	.	PROPN
taxlaw-2838	18	17	history,5	history,5	NOUN
taxlaw-2838	18	18	today	today	NOUN
taxlaw-2838	18	19	most	most	ADJ
taxlaw-2838	18	20	ordinary	ordinary	ADJ
taxlaw-2838	18	21	americans	americans	PROPN
taxlaw-2838	18	22	seem	seem	VERB
taxlaw-2838	18	23	to	to	PART
taxlaw-2838	18	24	accept	accept	VERB
taxlaw-2838	18	25	our	our	PRON
taxlaw-2838	18	26	current	current	ADJ
taxlaw-2838	18	27	system	system	NOUN
taxlaw-2838	18	28	of	of	ADP
taxlaw-2838	18	29	income	income	NOUN
taxlaw-2838	18	30	tax	tax	NOUN
taxlaw-2838	18	31	collections	collection	NOUN
taxlaw-2838	18	32	.	.	PUNCT
taxlaw-2838	19	1	national	national	ADJ
taxlaw-2838	19	2	lawmakers	lawmaker	NOUN
taxlaw-2838	19	3	,	,	PUNCT
taxlaw-2838	19	4	for	for	ADP
taxlaw-2838	19	5	their	their	PRON
taxlaw-2838	19	6	part	part	NOUN
taxlaw-2838	19	7	,	,	PUNCT
taxlaw-2838	19	8	have	have	AUX
taxlaw-2838	19	9	gone	go	VERB
taxlaw-2838	19	10	further	far	ADV
taxlaw-2838	19	11	in	in	ADP
taxlaw-2838	19	12	praising	praise	VERB
taxlaw-2838	19	13	the	the	DET
taxlaw-2838	19	14	present	present	ADJ
taxlaw-2838	19	15	day	day	NOUN
taxlaw-2838	19	16	system	system	NOUN
taxlaw-2838	19	17	.	.	PUNCT
taxlaw-2838	20	1	one	one	NUM
taxlaw-2838	20	2	described	describe	VERB
taxlaw-2838	20	3	withholding	withholding	NOUN
taxlaw-2838	20	4	as	as	ADP
taxlaw-2838	20	5	“	"	PUNCT
taxlaw-2838	20	6	the	the	DET
taxlaw-2838	20	7	cornerstone	cornerstone	NOUN
taxlaw-2838	20	8	of	of	ADP
taxlaw-2838	20	9	the	the	DET
taxlaw-2838	20	10	administration	administration	NOUN
taxlaw-2838	20	11	of	of	ADP
taxlaw-2838	20	12	our	our	PRON
taxlaw-2838	20	13	individual	individual	ADJ
taxlaw-2838	20	14	income	income	NOUN
taxlaw-2838	20	15	tax	tax	NOUN
taxlaw-2838	20	16	.	.	PUNCT
taxlaw-2838	20	17	”6	”6	NOUN
taxlaw-2838	20	18	tax	tax	NOUN
taxlaw-2838	20	19	scholars	scholar	NOUN
taxlaw-2838	20	20	,	,	PUNCT
taxlaw-2838	20	21	likewise	likewise	ADV
taxlaw-2838	20	22	,	,	PUNCT
taxlaw-2838	20	23	have	have	AUX
taxlaw-2838	20	24	documented	document	VERB
taxlaw-2838	20	25	how	how	SCONJ
taxlaw-2838	20	26	vital	vital	ADJ
taxlaw-2838	20	27	withholding	withholding	NOUN
taxlaw-2838	20	28	and	and	CCONJ
taxlaw-2838	20	29	information	information	NOUN
taxlaw-2838	20	30	reporting	reporting	NOUN
taxlaw-2838	20	31	have	have	AUX
taxlaw-2838	20	32	been	be	AUX
taxlaw-2838	20	33	to	to	AUX
taxlaw-2838	20	34	generating	generate	VERB
taxlaw-2838	20	35	tax	tax	NOUN
taxlaw-2838	20	36	revenue.7	revenue.7	NOUN
taxlaw-2838	20	37	yet	yet	ADV
taxlaw-2838	20	38	,	,	PUNCT
taxlaw-2838	20	39	like	like	ADP
taxlaw-2838	20	40	most	most	ADJ
taxlaw-2838	20	41	administrative	administrative	ADJ
taxlaw-2838	20	42	achievements	achievement	NOUN
taxlaw-2838	20	43	,	,	PUNCT
taxlaw-2838	20	44	the	the	DET
taxlaw-2838	20	45	effective	effective	ADJ
taxlaw-2838	20	46	implementation	implementation	NOUN
taxlaw-2838	20	47	of	of	ADP
taxlaw-2838	20	48	information	information	NOUN
taxlaw-2838	20	49	reporting	reporting	NOUN
taxlaw-2838	20	50	and	and	CCONJ
taxlaw-2838	20	51	tax	tax	NOUN
taxlaw-2838	20	52	withholding	withholding	NOUN
taxlaw-2838	20	53	did	do	AUX
taxlaw-2838	20	54	not	not	PART
taxlaw-2838	20	55	occur	occur	VERB
taxlaw-2838	20	56	quickly	quickly	ADV
taxlaw-2838	20	57	or	or	CCONJ
taxlaw-2838	20	58	easily	easily	ADV
taxlaw-2838	20	59	.	.	PUNCT
taxlaw-2838	21	1	when	when	SCONJ
taxlaw-2838	21	2	the	the	DET
taxlaw-2838	21	3	united	united	PROPN
taxlaw-2838	21	4	states	states	PROPN
taxlaw-2838	21	5	originally	originally	ADV
taxlaw-2838	21	6	adopted	adopt	VERB
taxlaw-2838	21	7	withholding	withholding	NOUN
taxlaw-2838	21	8	as	as	ADP
taxlaw-2838	21	9	part	part	NOUN
taxlaw-2838	21	10	of	of	ADP
taxlaw-2838	21	11	the	the	DET
taxlaw-2838	21	12	civil	civil	ADJ
taxlaw-2838	21	13	war	war	NOUN
taxlaw-2838	21	14	income	income	NOUN
taxlaw-2838	21	15	tax	tax	NOUN
taxlaw-2838	21	16	—	—	PUNCT
taxlaw-2838	21	17	the	the	DET
taxlaw-2838	21	18	nation	nation	NOUN
taxlaw-2838	21	19	’s	’s	PART
taxlaw-2838	21	20	first	first	ADJ
taxlaw-2838	21	21	federal	federal	ADJ
taxlaw-2838	21	22	income	income	NOUN
taxlaw-2838	21	23	tax	tax	NOUN
taxlaw-2838	21	24	—	—	PUNCT
taxlaw-2838	21	25	this	this	DET
taxlaw-2838	21	26	novel	novel	ADJ
taxlaw-2838	21	27	process	process	NOUN
taxlaw-2838	21	28	of	of	ADP
taxlaw-2838	21	29	tax	tax	NOUN
taxlaw-2838	21	30	collection	collection	NOUN
taxlaw-2838	21	31	was	be	AUX
taxlaw-2838	21	32	highly	highly	ADV
taxlaw-2838	21	33	contested	contest	VERB
taxlaw-2838	21	34	and	and	CCONJ
taxlaw-2838	21	35	contingent	contingent	NOUN
taxlaw-2838	21	36	.	.	PUNCT
taxlaw-2838	22	1	not	not	PART
taxlaw-2838	22	2	only	only	ADV
taxlaw-2838	22	3	was	be	AUX
taxlaw-2838	22	4	there	there	PRON
taxlaw-2838	22	5	tremendous	tremendous	ADJ
taxlaw-2838	22	6	political	political	ADJ
taxlaw-2838	22	7	and	and	CCONJ
taxlaw-2838	22	8	social	social	ADJ
taxlaw-2838	22	9	opposition	opposition	NOUN
taxlaw-2838	22	10	,	,	PUNCT
taxlaw-2838	22	11	legal	legal	ADJ
taxlaw-2838	22	12	challenges	challenge	NOUN
taxlaw-2838	22	13	to	to	ADP
taxlaw-2838	22	14	the	the	DET
taxlaw-2838	22	15	process	process	NOUN
taxlaw-2838	22	16	reached	reach	VERB
taxlaw-2838	22	17	the	the	DET
taxlaw-2838	22	18	u.s	u.s	PROPN
taxlaw-2838	22	19	.	.	PROPN
taxlaw-2838	22	20	supreme	supreme	PROPN
taxlaw-2838	22	21	court	court	PROPN
taxlaw-2838	22	22	.	.	PUNCT
taxlaw-2838	23	1	in	in	ADP
taxlaw-2838	23	2	a	a	DET
taxlaw-2838	23	3	significant	significant	ADJ
taxlaw-2838	23	4	—	—	PUNCT
taxlaw-2838	23	5	yet	yet	CCONJ
taxlaw-2838	23	6	1	1	NUM
taxlaw-2838	23	7	phillip	phillip	NOUN
taxlaw-2838	23	8	t.	t.	PROPN
taxlaw-2838	23	9	hoffman	hoffman	PROPN
taxlaw-2838	23	10	,	,	PUNCT
taxlaw-2838	23	11	what	what	PRON
taxlaw-2838	23	12	do	do	AUX
taxlaw-2838	23	13	states	state	NOUN
taxlaw-2838	23	14	do	do	VERB
taxlaw-2838	23	15	?	?	PUNCT
taxlaw-2838	24	1	politics	politic	NOUN
taxlaw-2838	24	2	and	and	CCONJ
taxlaw-2838	24	3	economic	economic	ADJ
taxlaw-2838	24	4	history	history	NOUN
taxlaw-2838	24	5	,	,	PUNCT
taxlaw-2838	24	6	75	75	NUM
taxlaw-2838	24	7	j.	j.	PROPN
taxlaw-2838	24	8	econ	econ	PROPN
taxlaw-2838	24	9	.	.	PUNCT
taxlaw-2838	25	1	hist	hist	PROPN
taxlaw-2838	25	2	.	.	PUNCT
taxlaw-2838	26	1	303	303	NUM
taxlaw-2838	26	2	(	(	PUNCT
taxlaw-2838	26	3	2015	2015	NUM
taxlaw-2838	26	4	)	)	PUNCT
taxlaw-2838	26	5	.	.	PUNCT
taxlaw-2838	27	1	for	for	ADP
taxlaw-2838	27	2	an	an	DET
taxlaw-2838	27	3	introduction	introduction	NOUN
taxlaw-2838	27	4	to	to	ADP
taxlaw-2838	27	5	the	the	DET
taxlaw-2838	27	6	vast	vast	ADJ
taxlaw-2838	27	7	literature	literature	NOUN
taxlaw-2838	27	8	on	on	ADP
taxlaw-2838	27	9	taxation	taxation	NOUN
taxlaw-2838	27	10	and	and	CCONJ
taxlaw-2838	27	11	state	state	NOUN
taxlaw-2838	27	12	-	-	PUNCT
taxlaw-2838	27	13	building	building	NOUN
taxlaw-2838	27	14	,	,	PUNCT
taxlaw-2838	27	15	see	see	VERB
taxlaw-2838	27	16	generally	generally	ADV
taxlaw-2838	27	17	john	john	PROPN
taxlaw-2838	27	18	l.	l.	PROPN
taxlaw-2838	27	19	campbell	campbell	PROPN
taxlaw-2838	27	20	,	,	PUNCT
taxlaw-2838	27	21	the	the	DET
taxlaw-2838	27	22	state	state	NOUN
taxlaw-2838	27	23	and	and	CCONJ
taxlaw-2838	27	24	fiscal	fiscal	ADJ
taxlaw-2838	27	25	sociology	sociology	NOUN
taxlaw-2838	27	26	,	,	PUNCT
taxlaw-2838	27	27	ann	ann	PROPN
taxlaw-2838	28	1	.	.	PROPN
taxlaw-2838	28	2	rev	rev	PROPN
taxlaw-2838	28	3	.	.	PROPN
taxlaw-2838	28	4	soc	soc	PROPN
taxlaw-2838	28	5	.	.	PUNCT
taxlaw-2838	28	6	,	,	PUNCT
taxlaw-2838	28	7	1993	1993	NUM
taxlaw-2838	28	8	,	,	PUNCT
taxlaw-2838	28	9	at	at	ADP
taxlaw-2838	28	10	163–85	163–85	NUM
taxlaw-2838	28	11	.	.	PUNCT
taxlaw-2838	29	1	2	2	NUM
taxlaw-2838	29	2	carolyn	carolyn	PROPN
taxlaw-2838	29	3	webber	webber	PROPN
taxlaw-2838	29	4	&	&	CCONJ
taxlaw-2838	29	5	aaron	aaron	PROPN
taxlaw-2838	29	6	b.	b.	PROPN
taxlaw-2838	29	7	wildavsky	wildavsky	PROPN
taxlaw-2838	29	8	,	,	PUNCT
taxlaw-2838	29	9	a	a	DET
taxlaw-2838	29	10	history	history	NOUN
taxlaw-2838	29	11	of	of	ADP
taxlaw-2838	29	12	taxation	taxation	NOUN
taxlaw-2838	29	13	and	and	CCONJ
taxlaw-2838	29	14	expenditure	expenditure	NOUN
taxlaw-2838	29	15	in	in	ADP
taxlaw-2838	29	16	the	the	DET
taxlaw-2838	29	17	western	western	ADJ
taxlaw-2838	29	18	world	world	NOUN
taxlaw-2838	29	19	107	107	NUM
taxlaw-2838	29	20	(	(	PUNCT
taxlaw-2838	29	21	1986	1986	NUM
taxlaw-2838	29	22	)	)	PUNCT
taxlaw-2838	29	23	.	.	PUNCT
taxlaw-2838	30	1	3	3	NUM
taxlaw-2838	30	2	u.s	u.s	PROPN
taxlaw-2838	30	3	.	.	PROPN
taxlaw-2838	30	4	gov’t	gov’t	PROPN
taxlaw-2838	30	5	accountability	accountability	NOUN
taxlaw-2838	30	6	office	office	NOUN
taxlaw-2838	30	7	,	,	PUNCT
taxlaw-2838	30	8	gao-10	gao-10	PROPN
taxlaw-2838	30	9	-	-	PUNCT
taxlaw-2838	30	10	968	968	NUM
taxlaw-2838	30	11	,	,	PUNCT
taxlaw-2838	30	12	tax	tax	NOUN
taxlaw-2838	30	13	gap	gap	NOUN
taxlaw-2838	30	14	:	:	PUNCT
taxlaw-2838	30	15	irs	irs	PROPN
taxlaw-2838	30	16	can	can	AUX
taxlaw-2838	30	17	improve	improve	VERB
taxlaw-2838	30	18	efforts	effort	NOUN
taxlaw-2838	30	19	to	to	PART
taxlaw-2838	30	20	address	address	VERB
taxlaw-2838	30	21	tax	tax	NOUN
taxlaw-2838	30	22	evasion	evasion	NOUN
taxlaw-2838	30	23	by	by	ADP
taxlaw-2838	30	24	networks	network	NOUN
taxlaw-2838	30	25	of	of	ADP
taxlaw-2838	30	26	businesses	business	NOUN
taxlaw-2838	30	27	and	and	CCONJ
taxlaw-2838	30	28	related	related	ADJ
taxlaw-2838	30	29	entities	entity	NOUN
taxlaw-2838	30	30	7	7	NUM
taxlaw-2838	30	31	(	(	PUNCT
taxlaw-2838	30	32	2010	2010	NUM
taxlaw-2838	30	33	)	)	PUNCT
taxlaw-2838	30	34	.	.	PUNCT
taxlaw-2838	31	1	4	4	NUM
taxlaw-2838	31	2	an	an	DET
taxlaw-2838	31	3	exposition	exposition	NOUN
taxlaw-2838	31	4	of	of	ADP
taxlaw-2838	31	5	the	the	DET
taxlaw-2838	31	6	act	act	NOUN
taxlaw-2838	31	7	for	for	ADP
taxlaw-2838	31	8	a	a	DET
taxlaw-2838	31	9	contribution	contribution	NOUN
taxlaw-2838	31	10	on	on	ADP
taxlaw-2838	31	11	property	property	NOUN
taxlaw-2838	31	12	,	,	PUNCT
taxlaw-2838	31	13	professions	profession	NOUN
taxlaw-2838	31	14	,	,	PUNCT
taxlaw-2838	31	15	trades	trade	NOUN
taxlaw-2838	31	16	,	,	PUNCT
taxlaw-2838	31	17	and	and	CCONJ
taxlaw-2838	31	18	offices	office	NOUN
taxlaw-2838	31	19	;	;	PUNCT
taxlaw-2838	31	20	in	in	ADP
taxlaw-2838	31	21	which	which	PRON
taxlaw-2838	31	22	the	the	DET
taxlaw-2838	31	23	principles	principle	NOUN
taxlaw-2838	31	24	and	and	CCONJ
taxlaw-2838	31	25	provisions	provision	NOUN
taxlaw-2838	31	26	of	of	ADP
taxlaw-2838	31	27	the	the	DET
taxlaw-2838	31	28	act	act	NOUN
taxlaw-2838	31	29	are	be	AUX
taxlaw-2838	31	30	fully	fully	ADV
taxlaw-2838	31	31	considered	consider	VERB
taxlaw-2838	31	32	,	,	PUNCT
taxlaw-2838	31	33	with	with	ADP
taxlaw-2838	31	34	a	a	DET
taxlaw-2838	31	35	view	view	NOUN
taxlaw-2838	31	36	to	to	PART
taxlaw-2838	31	37	facilitate	facilitate	VERB
taxlaw-2838	31	38	its	its	PRON
taxlaw-2838	31	39	execution	execution	NOUN
taxlaw-2838	31	40	,	,	PUNCT
taxlaw-2838	31	41	both	both	CCONJ
taxlaw-2838	31	42	with	with	ADP
taxlaw-2838	31	43	respect	respect	NOUN
taxlaw-2838	31	44	to	to	ADP
taxlaw-2838	31	45	persons	person	NOUN
taxlaw-2838	31	46	chargeable	chargeable	ADJ
taxlaw-2838	31	47	,	,	PUNCT
taxlaw-2838	31	48	and	and	CCONJ
taxlaw-2838	31	49	persons	person	NOUN
taxlaw-2838	31	50	liable	liable	ADJ
taxlaw-2838	31	51	to	to	ADP
taxlaw-2838	31	52	the	the	DET
taxlaw-2838	31	53	tax	tax	NOUN
taxlaw-2838	31	54	by	by	ADP
taxlaw-2838	31	55	way	way	NOUN
taxlaw-2838	31	56	of	of	ADP
taxlaw-2838	31	57	deduction	deduction	NOUN
taxlaw-2838	31	58	,	,	PUNCT
taxlaw-2838	31	59	and	and	CCONJ
taxlaw-2838	31	60	the	the	DET
taxlaw-2838	31	61	officers	officer	NOUN
taxlaw-2838	31	62	chosen	choose	VERB
taxlaw-2838	31	63	to	to	PART
taxlaw-2838	31	64	carry	carry	VERB
taxlaw-2838	31	65	it	it	PRON
taxlaw-2838	31	66	into	into	ADP
taxlaw-2838	31	67	effect	effect	NOUN
taxlaw-2838	31	68	(	(	PUNCT
taxlaw-2838	31	69	london	london	PROPN
taxlaw-2838	31	70	,	,	PUNCT
taxlaw-2838	31	71	i.	i.	NOUN
taxlaw-2838	31	72	gold	gold	NOUN
taxlaw-2838	31	73	1803	1803	NUM
taxlaw-2838	31	74	)	)	PUNCT
taxlaw-2838	31	75	;	;	PUNCT
taxlaw-2838	31	76	see	see	VERB
taxlaw-2838	31	77	also	also	ADV
taxlaw-2838	31	78	piroska	piroska	VERB
taxlaw-2838	31	79	soos	soos	PROPN
taxlaw-2838	31	80	,	,	PUNCT
taxlaw-2838	31	81	the	the	DET
taxlaw-2838	31	82	origins	origin	NOUN
taxlaw-2838	31	83	of	of	ADP
taxlaw-2838	31	84	taxation	taxation	NOUN
taxlaw-2838	31	85	at	at	ADP
taxlaw-2838	31	86	source	source	NOUN
taxlaw-2838	31	87	in	in	ADP
taxlaw-2838	31	88	england	england	PROPN
taxlaw-2838	31	89	(	(	PUNCT
taxlaw-2838	31	90	1997	1997	NUM
taxlaw-2838	31	91	)	)	PUNCT
taxlaw-2838	31	92	.	.	PUNCT
taxlaw-2838	32	1	5	5	NUM
taxlaw-2838	32	2	see	see	VERB
taxlaw-2838	32	3	generally	generally	ADV
taxlaw-2838	32	4	romain	romain	PROPN
taxlaw-2838	32	5	d.	d.	PROPN
taxlaw-2838	32	6	huret	huret	PROPN
taxlaw-2838	32	7	,	,	PUNCT
taxlaw-2838	32	8	american	american	ADJ
taxlaw-2838	32	9	tax	tax	NOUN
taxlaw-2838	32	10	resisters	resister	NOUN
taxlaw-2838	32	11	(	(	PUNCT
taxlaw-2838	32	12	2014	2014	NUM
taxlaw-2838	32	13	)	)	PUNCT
taxlaw-2838	32	14	.	.	PUNCT
taxlaw-2838	33	1	6	6	NUM
taxlaw-2838	33	2	tax	tax	NOUN
taxlaw-2838	33	3	compliance	compliance	NOUN
taxlaw-2838	33	4	act	act	NOUN
taxlaw-2838	33	5	of	of	ADP
taxlaw-2838	33	6	1982	1982	NUM
taxlaw-2838	33	7	and	and	CCONJ
taxlaw-2838	33	8	related	related	ADJ
taxlaw-2838	33	9	legislation	legislation	NOUN
taxlaw-2838	33	10	:	:	PUNCT
taxlaw-2838	33	11	hearing	hear	VERB
taxlaw-2838	33	12	on	on	ADP
taxlaw-2838	33	13	h.r	h.r	PROPN
taxlaw-2838	33	14	.	.	PROPN
taxlaw-2838	33	15	6300	6300	NUM
taxlaw-2838	33	16	before	before	ADP
taxlaw-2838	33	17	the	the	DET
taxlaw-2838	33	18	h.	h.	PROPN
taxlaw-2838	33	19	comm	comm	NOUN
taxlaw-2838	33	20	.	.	PUNCT
taxlaw-2838	34	1	on	on	ADP
taxlaw-2838	34	2	ways	way	NOUN
taxlaw-2838	34	3	&	&	CCONJ
taxlaw-2838	34	4	means	mean	NOUN
taxlaw-2838	34	5	,	,	PUNCT
taxlaw-2838	34	6	97th	97th	ADJ
taxlaw-2838	34	7	cong	cong	NOUN
taxlaw-2838	34	8	.	.	PUNCT
taxlaw-2838	35	1	162	162	NUM
taxlaw-2838	35	2	(	(	PUNCT
taxlaw-2838	35	3	1982	1982	NUM
taxlaw-2838	35	4	)	)	PUNCT
taxlaw-2838	36	1	[	[	X
taxlaw-2838	36	2	hereinafter	hereinafter	NOUN
taxlaw-2838	36	3	hearing	hearing	NOUN
taxlaw-2838	36	4	]	]	PUNCT
taxlaw-2838	36	5	.	.	PUNCT
taxlaw-2838	37	1	7	7	NUM
taxlaw-2838	37	2	see	see	VERB
taxlaw-2838	37	3	,	,	PUNCT
taxlaw-2838	37	4	e.g.	e.g.	ADV
taxlaw-2838	37	5	,	,	PUNCT
taxlaw-2838	37	6	leandra	leandra	PROPN
taxlaw-2838	37	7	lederman	lederman	PROPN
taxlaw-2838	37	8	,	,	PUNCT
taxlaw-2838	37	9	statutory	statutory	ADJ
taxlaw-2838	37	10	speed	speed	NOUN
taxlaw-2838	37	11	bumps	bump	NOUN
taxlaw-2838	37	12	:	:	PUNCT
taxlaw-2838	37	13	the	the	DET
taxlaw-2838	37	14	role	role	NOUN
taxlaw-2838	37	15	that	that	PRON
taxlaw-2838	37	16	third	third	ADJ
taxlaw-2838	37	17	parties	party	NOUN
taxlaw-2838	37	18	play	play	VERB
taxlaw-2838	37	19	in	in	ADP
taxlaw-2838	37	20	tax	tax	NOUN
taxlaw-2838	37	21	compliance	compliance	NOUN
taxlaw-2838	37	22	,	,	PUNCT
taxlaw-2838	37	23	60	60	NUM
taxlaw-2838	37	24	stan	stan	PROPN
taxlaw-2838	37	25	.	.	PUNCT
taxlaw-2838	38	1	l.	l.	PROPN
taxlaw-2838	38	2	rev	rev	PROPN
taxlaw-2838	38	3	.	.	PROPN
taxlaw-2838	38	4	695	695	NUM
taxlaw-2838	38	5	(	(	PUNCT
taxlaw-2838	38	6	2007	2007	NUM
taxlaw-2838	38	7	)	)	PUNCT
taxlaw-2838	38	8	;	;	PUNCT
taxlaw-2838	38	9	joel	joel	PROPN
taxlaw-2838	38	10	slemrod	slemrod	PROPN
taxlaw-2838	38	11	,	,	PUNCT
taxlaw-2838	38	12	does	do	AUX
taxlaw-2838	38	13	it	it	PRON
taxlaw-2838	38	14	matter	matter	VERB
taxlaw-2838	38	15	who	who	PRON
taxlaw-2838	38	16	writes	write	VERB
taxlaw-2838	38	17	the	the	DET
taxlaw-2838	38	18	check	check	NOUN
taxlaw-2838	38	19	to	to	ADP
taxlaw-2838	38	20	the	the	DET
taxlaw-2838	38	21	government	government	NOUN
taxlaw-2838	38	22	?	?	PUNCT
taxlaw-2838	39	1	the	the	DET
taxlaw-2838	39	2	economics	economic	NOUN
taxlaw-2838	39	3	of	of	ADP
taxlaw-2838	39	4	tax	tax	NOUN
taxlaw-2838	39	5	remittance	remittance	NOUN
taxlaw-2838	39	6	,	,	PUNCT
taxlaw-2838	39	7	61	61	NUM
taxlaw-2838	39	8	nat’l	nat’l	NOUN
taxlaw-2838	39	9	tax	tax	NOUN
taxlaw-2838	39	10	j.	j.	PROPN
taxlaw-2838	39	11	251	251	NUM
taxlaw-2838	39	12	(	(	PUNCT
taxlaw-2838	39	13	2008	2008	NUM
taxlaw-2838	39	14	)	)	PUNCT
taxlaw-2838	39	15	;	;	PUNCT
taxlaw-2838	39	16	piroska	piroska	NOUN
taxlaw-2838	39	17	soos	soos	NOUN
taxlaw-2838	39	18	,	,	PUNCT
taxlaw-2838	39	19	self	self	NOUN
taxlaw-2838	39	20	-	-	PUNCT
taxlaw-2838	39	21	employed	employ	VERB
taxlaw-2838	39	22	evasion	evasion	NOUN
taxlaw-2838	39	23	and	and	CCONJ
taxlaw-2838	39	24	tax	tax	NOUN
taxlaw-2838	39	25	withholding	withholding	NOUN
taxlaw-2838	39	26	:	:	PUNCT
taxlaw-2838	39	27	a	a	DET
taxlaw-2838	39	28	comparative	comparative	ADJ
taxlaw-2838	39	29	study	study	NOUN
taxlaw-2838	39	30	and	and	CCONJ
taxlaw-2838	39	31	analysis	analysis	NOUN
taxlaw-2838	39	32	of	of	ADP
taxlaw-2838	39	33	the	the	DET
taxlaw-2838	39	34	issues	issue	NOUN
taxlaw-2838	39	35	,	,	PUNCT
taxlaw-2838	39	36	24	24	NUM
taxlaw-2838	39	37	u.c	u.c	PROPN
taxlaw-2838	39	38	.	.	PROPN
taxlaw-2838	40	1	davis	davis	PROPN
taxlaw-2838	40	2	l.	l.	PROPN
taxlaw-2838	40	3	rev	rev	PROPN
taxlaw-2838	40	4	.	.	PROPN
taxlaw-2838	40	5	107	107	NUM
taxlaw-2838	40	6	,	,	PUNCT
taxlaw-2838	40	7	121	121	NUM
taxlaw-2838	40	8	(	(	PUNCT
taxlaw-2838	40	9	1990	1990	NUM
taxlaw-2838	40	10	)	)	PUNCT
taxlaw-2838	40	11	.	.	PUNCT
taxlaw-2838	41	1	2016	2016	NUM
taxlaw-2838	41	2	]	]	PUNCT
taxlaw-2838	41	3	social	social	ADJ
taxlaw-2838	41	4	learning	learning	NOUN
taxlaw-2838	41	5	and	and	CCONJ
taxlaw-2838	41	6	the	the	DET
taxlaw-2838	41	7	early	early	ADJ
taxlaw-2838	41	8	history	history	NOUN
taxlaw-2838	41	9	of	of	ADP
taxlaw-2838	41	10	u.s	u.s	PROPN
taxlaw-2838	41	11	.	.	PROPN
taxlaw-2838	41	12	tax	tax	NOUN
taxlaw-2838	41	13	withholding	withholding	NOUN
taxlaw-2838	41	14	147	147	NUM
taxlaw-2838	41	15	understudied	understudied	ADJ
taxlaw-2838	41	16	—	—	PUNCT
taxlaw-2838	41	17	legal	legal	ADJ
taxlaw-2838	41	18	decision	decision	NOUN
taxlaw-2838	41	19	,	,	PUNCT
taxlaw-2838	41	20	the	the	DET
taxlaw-2838	41	21	court	court	NOUN
taxlaw-2838	41	22	upheld	uphold	VERB
taxlaw-2838	41	23	the	the	DET
taxlaw-2838	41	24	constitutionality	constitutionality	NOUN
taxlaw-2838	41	25	of	of	ADP
taxlaw-2838	41	26	withholding	withholding	NOUN
taxlaw-2838	41	27	.	.	PUNCT
taxlaw-2838	42	1	8	8	NUM
taxlaw-2838	42	2	still	still	ADV
taxlaw-2838	42	3	,	,	PUNCT
taxlaw-2838	42	4	social	social	ADJ
taxlaw-2838	42	5	resistance	resistance	NOUN
taxlaw-2838	42	6	to	to	ADP
taxlaw-2838	42	7	the	the	DET
taxlaw-2838	42	8	policy	policy	NOUN
taxlaw-2838	42	9	persisted.9	persisted.9	NOUN
taxlaw-2838	42	10	the	the	DET
taxlaw-2838	42	11	issue	issue	NOUN
taxlaw-2838	42	12	became	become	VERB
taxlaw-2838	42	13	moot	moot	ADJ
taxlaw-2838	42	14	when	when	SCONJ
taxlaw-2838	42	15	the	the	DET
taxlaw-2838	42	16	civil	civil	ADJ
taxlaw-2838	42	17	war	war	NOUN
taxlaw-2838	42	18	income	income	NOUN
taxlaw-2838	42	19	tax	tax	NOUN
taxlaw-2838	42	20	was	be	AUX
taxlaw-2838	42	21	eventually	eventually	ADV
taxlaw-2838	42	22	repealed	repeal	VERB
taxlaw-2838	42	23	after	after	ADP
taxlaw-2838	42	24	the	the	DET
taxlaw-2838	42	25	war	war	NOUN
taxlaw-2838	42	26	,	,	PUNCT
taxlaw-2838	42	27	but	but	CCONJ
taxlaw-2838	42	28	opposition	opposition	NOUN
taxlaw-2838	42	29	to	to	ADP
taxlaw-2838	42	30	the	the	DET
taxlaw-2838	42	31	growing	grow	VERB
taxlaw-2838	42	32	administrative	administrative	ADJ
taxlaw-2838	42	33	powers	power	NOUN
taxlaw-2838	42	34	of	of	ADP
taxlaw-2838	42	35	tax	tax	NOUN
taxlaw-2838	42	36	collection	collection	NOUN
taxlaw-2838	42	37	remained.10	remained.10	NOUN
taxlaw-2838	42	38	in	in	ADP
taxlaw-2838	42	39	subsequent	subsequent	ADJ
taxlaw-2838	42	40	decades	decade	NOUN
taxlaw-2838	42	41	,	,	PUNCT
taxlaw-2838	42	42	tensions	tension	NOUN
taxlaw-2838	42	43	over	over	ADP
taxlaw-2838	42	44	the	the	DET
taxlaw-2838	42	45	use	use	NOUN
taxlaw-2838	42	46	of	of	ADP
taxlaw-2838	42	47	information	information	NOUN
taxlaw-2838	42	48	reporting	reporting	NOUN
taxlaw-2838	42	49	and	and	CCONJ
taxlaw-2838	42	50	tax	tax	NOUN
taxlaw-2838	42	51	withholding	withholding	NOUN
taxlaw-2838	42	52	waxed	wax	VERB
taxlaw-2838	42	53	and	and	CCONJ
taxlaw-2838	42	54	waned	wane	VERB
taxlaw-2838	42	55	in	in	ADP
taxlaw-2838	42	56	parallel	parallel	NOUN
taxlaw-2838	42	57	with	with	ADP
taxlaw-2838	42	58	the	the	DET
taxlaw-2838	42	59	development	development	NOUN
taxlaw-2838	42	60	of	of	ADP
taxlaw-2838	42	61	the	the	DET
taxlaw-2838	42	62	modern	modern	ADJ
taxlaw-2838	42	63	u.s	u.s	PROPN
taxlaw-2838	42	64	.	.	PROPN
taxlaw-2838	42	65	income	income	NOUN
taxlaw-2838	42	66	tax	tax	NOUN
taxlaw-2838	42	67	.	.	PUNCT
taxlaw-2838	43	1	in	in	ADP
taxlaw-2838	43	2	1913	1913	NUM
taxlaw-2838	43	3	,	,	PUNCT
taxlaw-2838	43	4	when	when	SCONJ
taxlaw-2838	43	5	the	the	DET
taxlaw-2838	43	6	federal	federal	ADJ
taxlaw-2838	43	7	income	income	NOUN
taxlaw-2838	43	8	tax	tax	NOUN
taxlaw-2838	43	9	became	become	VERB
taxlaw-2838	43	10	a	a	DET
taxlaw-2838	43	11	permanent	permanent	ADJ
taxlaw-2838	43	12	part	part	NOUN
taxlaw-2838	43	13	of	of	ADP
taxlaw-2838	43	14	the	the	DET
taxlaw-2838	43	15	u.s	u.s	PROPN
taxlaw-2838	43	16	.	.	PROPN
taxlaw-2838	43	17	tax	tax	NOUN
taxlaw-2838	43	18	system	system	NOUN
taxlaw-2838	43	19	—	—	PUNCT
taxlaw-2838	43	20	on	on	ADP
taxlaw-2838	43	21	the	the	DET
taxlaw-2838	43	22	heels	heel	NOUN
taxlaw-2838	43	23	of	of	ADP
taxlaw-2838	43	24	the	the	DET
taxlaw-2838	43	25	ratification	ratification	NOUN
taxlaw-2838	43	26	of	of	ADP
taxlaw-2838	43	27	the	the	DET
taxlaw-2838	43	28	sixteenth	sixteenth	ADJ
taxlaw-2838	43	29	amendment	amendment	NOUN
taxlaw-2838	43	30	—	—	PUNCT
taxlaw-2838	43	31	congress	congress	PROPN
taxlaw-2838	43	32	initially	initially	ADV
taxlaw-2838	43	33	enacted	enact	VERB
taxlaw-2838	43	34	a	a	DET
taxlaw-2838	43	35	crude	crude	ADJ
taxlaw-2838	43	36	form	form	NOUN
taxlaw-2838	43	37	of	of	ADP
taxlaw-2838	43	38	tax	tax	NOUN
taxlaw-2838	43	39	withholding	withholding	NOUN
taxlaw-2838	43	40	and	and	CCONJ
taxlaw-2838	43	41	information	information	NOUN
taxlaw-2838	43	42	reporting.11	reporting.11	VERB
taxlaw-2838	43	43	it	it	PRON
taxlaw-2838	43	44	was	be	AUX
taxlaw-2838	43	45	soon	soon	ADV
taxlaw-2838	43	46	eliminated	eliminate	VERB
taxlaw-2838	43	47	,	,	PUNCT
taxlaw-2838	43	48	however	however	ADV
taxlaw-2838	43	49	,	,	PUNCT
taxlaw-2838	43	50	due	due	ADP
taxlaw-2838	43	51	to	to	ADP
taxlaw-2838	43	52	vociferous	vociferous	ADJ
taxlaw-2838	43	53	opposition	opposition	NOUN
taxlaw-2838	43	54	from	from	ADP
taxlaw-2838	43	55	business	business	NOUN
taxlaw-2838	43	56	interests	interest	NOUN
taxlaw-2838	43	57	and	and	CCONJ
taxlaw-2838	43	58	limited	limited	ADJ
taxlaw-2838	43	59	federal	federal	ADJ
taxlaw-2838	43	60	administrative	administrative	ADJ
taxlaw-2838	43	61	capacity.12	capacity.12	PROPN
taxlaw-2838	43	62	between	between	ADP
taxlaw-2838	43	63	the	the	DET
taxlaw-2838	43	64	two	two	NUM
taxlaw-2838	43	65	world	world	NOUN
taxlaw-2838	43	66	wars	war	NOUN
taxlaw-2838	43	67	,	,	PUNCT
taxlaw-2838	43	68	when	when	SCONJ
taxlaw-2838	43	69	tax	tax	NOUN
taxlaw-2838	43	70	rates	rate	NOUN
taxlaw-2838	43	71	remained	remain	VERB
taxlaw-2838	43	72	relatively	relatively	ADV
taxlaw-2838	43	73	low	low	ADJ
taxlaw-2838	43	74	and	and	CCONJ
taxlaw-2838	43	75	the	the	DET
taxlaw-2838	43	76	income	income	NOUN
taxlaw-2838	43	77	tax	tax	NOUN
taxlaw-2838	43	78	affected	affect	VERB
taxlaw-2838	43	79	mainly	mainly	ADV
taxlaw-2838	43	80	the	the	DET
taxlaw-2838	43	81	wealthy	wealthy	ADJ
taxlaw-2838	43	82	elite	elite	NOUN
taxlaw-2838	43	83	,	,	PUNCT
taxlaw-2838	43	84	ersatz	ersatz	ADJ
taxlaw-2838	43	85	types	type	NOUN
taxlaw-2838	43	86	of	of	ADP
taxlaw-2838	43	87	thirdparty	thirdparty	PROPN
taxlaw-2838	43	88	reporting	reporting	NOUN
taxlaw-2838	43	89	aroused	arouse	VERB
taxlaw-2838	43	90	little	little	ADJ
taxlaw-2838	43	91	opposition.13	opposition.13	NOUN
taxlaw-2838	43	92	it	it	PRON
taxlaw-2838	43	93	was	be	AUX
taxlaw-2838	43	94	not	not	PART
taxlaw-2838	43	95	until	until	SCONJ
taxlaw-2838	43	96	the	the	DET
taxlaw-2838	43	97	current	current	ADJ
taxlaw-2838	43	98	tax	tax	NOUN
taxlaw-2838	43	99	payment	payment	NOUN
taxlaw-2838	43	100	act	act	NOUN
taxlaw-2838	43	101	of	of	ADP
taxlaw-2838	43	102	1943	1943	NUM
taxlaw-2838	43	103	helped	help	VERB
taxlaw-2838	43	104	institutionalize	institutionalize	VERB
taxlaw-2838	43	105	a	a	DET
taxlaw-2838	43	106	mass	mass	ADJ
taxlaw-2838	43	107	income	income	NOUN
taxlaw-2838	43	108	tax	tax	NOUN
taxlaw-2838	43	109	and	and	CCONJ
taxlaw-2838	43	110	the	the	DET
taxlaw-2838	43	111	process	process	NOUN
taxlaw-2838	43	112	of	of	ADP
taxlaw-2838	43	113	withholding	withholding	NOUN
taxlaw-2838	43	114	that	that	SCONJ
taxlaw-2838	43	115	strong	strong	ADJ
taxlaw-2838	43	116	objections	objection	NOUN
taxlaw-2838	43	117	once	once	ADV
taxlaw-2838	43	118	again	again	ADV
taxlaw-2838	43	119	rose	rise	VERB
taxlaw-2838	43	120	to	to	ADP
taxlaw-2838	43	121	the	the	DET
taxlaw-2838	43	122	fore.14	fore.14	NOUN
taxlaw-2838	43	123	although	although	SCONJ
taxlaw-2838	43	124	today	today	NOUN
taxlaw-2838	43	125	some	some	DET
taxlaw-2838	43	126	individuals	individual	NOUN
taxlaw-2838	43	127	and	and	CCONJ
taxlaw-2838	43	128	businesses	business	NOUN
taxlaw-2838	43	129	may	may	AUX
taxlaw-2838	43	130	object	object	VERB
taxlaw-2838	43	131	to	to	ADP
taxlaw-2838	43	132	tax	tax	NOUN
taxlaw-2838	43	133	withholding	withholding	NOUN
taxlaw-2838	43	134	and	and	CCONJ
taxlaw-2838	43	135	third	third	ADJ
taxlaw-2838	43	136	-	-	PUNCT
taxlaw-2838	43	137	party	party	NOUN
taxlaw-2838	43	138	reporting	reporting	NOUN
taxlaw-2838	43	139	,	,	PUNCT
taxlaw-2838	43	140	these	these	DET
taxlaw-2838	43	141	administrative	administrative	ADJ
taxlaw-2838	43	142	methods	method	NOUN
taxlaw-2838	43	143	have	have	AUX
taxlaw-2838	43	144	generally	generally	ADV
taxlaw-2838	43	145	become	become	VERB
taxlaw-2838	43	146	a	a	DET
taxlaw-2838	43	147	socially	socially	ADV
taxlaw-2838	43	148	accepted	accept	VERB
taxlaw-2838	43	149	and	and	CCONJ
taxlaw-2838	43	150	politically	politically	ADV
taxlaw-2838	43	151	entrenched	entrenched	ADJ
taxlaw-2838	43	152	part	part	NOUN
taxlaw-2838	43	153	of	of	ADP
taxlaw-2838	43	154	our	our	PRON
taxlaw-2838	43	155	tax	tax	NOUN
taxlaw-2838	43	156	system.15	system.15	NOUN
taxlaw-2838	43	157	not	not	PART
taxlaw-2838	43	158	only	only	ADV
taxlaw-2838	43	159	have	have	AUX
taxlaw-2838	43	160	lawmakers	lawmaker	NOUN
taxlaw-2838	43	161	celebrated	celebrate	VERB
taxlaw-2838	43	162	withholding	withhold	VERB
taxlaw-2838	43	163	as	as	ADP
taxlaw-2838	43	164	an	an	DET
taxlaw-2838	43	165	administrative	administrative	ADJ
taxlaw-2838	43	166	“	"	PUNCT
taxlaw-2838	43	167	cornerstone	cornerstone	NOUN
taxlaw-2838	43	168	,	,	PUNCT
taxlaw-2838	43	169	”	"	PUNCT
taxlaw-2838	43	170	16	16	NUM
taxlaw-2838	44	1	but	but	CCONJ
taxlaw-2838	44	2	most	most	ADV
taxlaw-2838	44	3	everyday	everyday	ADJ
taxlaw-2838	44	4	americans	americans	PROPN
taxlaw-2838	44	5	appear	appear	VERB
taxlaw-2838	44	6	to	to	PART
taxlaw-2838	44	7	believe	believe	VERB
taxlaw-2838	44	8	that	that	SCONJ
taxlaw-2838	44	9	employers	employer	NOUN
taxlaw-2838	44	10	,	,	PUNCT
taxlaw-2838	44	11	financial	financial	ADJ
taxlaw-2838	44	12	institutions	institution	NOUN
taxlaw-2838	44	13	,	,	PUNCT
taxlaw-2838	44	14	and	and	CCONJ
taxlaw-2838	44	15	business	business	NOUN
taxlaw-2838	44	16	corporations	corporation	NOUN
taxlaw-2838	44	17	should	should	AUX
taxlaw-2838	44	18	be	be	AUX
taxlaw-2838	44	19	able	able	ADJ
taxlaw-2838	44	20	to	to	PART
taxlaw-2838	44	21	collect	collect	VERB
taxlaw-2838	44	22	and	and	CCONJ
taxlaw-2838	44	23	remit	remit	VERB
taxlaw-2838	44	24	tax	tax	NOUN
taxlaw-2838	44	25	dollars	dollar	NOUN
taxlaw-2838	44	26	and	and	CCONJ
taxlaw-2838	44	27	convey	convey	VERB
taxlaw-2838	44	28	important	important	ADJ
taxlaw-2838	44	29	tax	tax	NOUN
taxlaw-2838	44	30	information	information	NOUN
taxlaw-2838	44	31	to	to	ADP
taxlaw-2838	44	32	the	the	DET
taxlaw-2838	44	33	government	government	NOUN
taxlaw-2838	44	34	.	.	PUNCT
taxlaw-2838	45	1	thus	thus	ADV
taxlaw-2838	45	2	,	,	PUNCT
taxlaw-2838	45	3	while	while	SCONJ
taxlaw-2838	45	4	tax	tax	NOUN
taxlaw-2838	45	5	withholding	withholding	NOUN
taxlaw-2838	45	6	and	and	CCONJ
taxlaw-2838	45	7	information	information	NOUN
taxlaw-2838	45	8	reporting	reporting	NOUN
taxlaw-2838	45	9	have	have	AUX
taxlaw-2838	45	10	had	have	VERB
taxlaw-2838	45	11	a	a	DET
taxlaw-2838	45	12	contested	contest	VERB
taxlaw-2838	45	13	and	and	CCONJ
taxlaw-2838	45	14	contingent	contingent	ADJ
taxlaw-2838	45	15	past	past	ADV
taxlaw-2838	45	16	,	,	PUNCT
taxlaw-2838	45	17	they	they	PRON
taxlaw-2838	45	18	both	both	PRON
taxlaw-2838	45	19	appear	appear	VERB
taxlaw-2838	45	20	to	to	PART
taxlaw-2838	45	21	be	be	AUX
taxlaw-2838	45	22	stable	stable	ADJ
taxlaw-2838	45	23	and	and	CCONJ
taxlaw-2838	45	24	accepted	accepted	ADJ
taxlaw-2838	45	25	parts	part	NOUN
taxlaw-2838	45	26	of	of	ADP
taxlaw-2838	45	27	the	the	DET
taxlaw-2838	45	28	present	present	ADJ
taxlaw-2838	45	29	-	-	PUNCT
taxlaw-2838	45	30	day	day	NOUN
taxlaw-2838	45	31	u.s	u.s	PROPN
taxlaw-2838	45	32	.	.	PROPN
taxlaw-2838	45	33	tax	tax	PROPN
taxlaw-2838	45	34	system.17	system.17	PROPN
taxlaw-2838	45	35	the	the	DET
taxlaw-2838	45	36	evolution	evolution	NOUN
taxlaw-2838	45	37	of	of	ADP
taxlaw-2838	45	38	withholding	withholding	NOUN
taxlaw-2838	45	39	and	and	CCONJ
taxlaw-2838	45	40	third	third	ADJ
taxlaw-2838	45	41	-	-	PUNCT
taxlaw-2838	45	42	party	party	NOUN
taxlaw-2838	45	43	reporting	reporting	NOUN
taxlaw-2838	45	44	raises	raise	VERB
taxlaw-2838	45	45	a	a	DET
taxlaw-2838	45	46	series	series	NOUN
taxlaw-2838	45	47	of	of	ADP
taxlaw-2838	45	48	important	important	ADJ
taxlaw-2838	45	49	historical	historical	ADJ
taxlaw-2838	45	50	questions	question	NOUN
taxlaw-2838	45	51	:	:	PUNCT
taxlaw-2838	45	52	how	how	SCONJ
taxlaw-2838	45	53	did	do	AUX
taxlaw-2838	45	54	a	a	DET
taxlaw-2838	45	55	contested	contest	VERB
taxlaw-2838	45	56	administrative	administrative	ADJ
taxlaw-2838	45	57	concept	concept	NOUN
taxlaw-2838	45	58	become	become	VERB
taxlaw-2838	45	59	an	an	DET
taxlaw-2838	45	60	accepted	accept	VERB
taxlaw-2838	45	61	and	and	CCONJ
taxlaw-2838	45	62	celebrated	celebrate	VERB
taxlaw-2838	45	63	method	method	NOUN
taxlaw-2838	45	64	of	of	ADP
taxlaw-2838	45	65	tax	tax	NOUN
taxlaw-2838	45	66	collection	collection	NOUN
taxlaw-2838	45	67	?	?	PUNCT
taxlaw-2838	46	1	what	what	PRON
taxlaw-2838	46	2	were	be	AUX
taxlaw-2838	46	3	the	the	DET
taxlaw-2838	46	4	pivotal	pivotal	ADJ
taxlaw-2838	46	5	periods	period	NOUN
taxlaw-2838	46	6	of	of	ADP
taxlaw-2838	46	7	administrative	administrative	ADJ
taxlaw-2838	46	8	reform	reform	NOUN
taxlaw-2838	46	9	during	during	ADP
taxlaw-2838	46	10	this	this	DET
taxlaw-2838	46	11	seemingly	seemingly	ADV
taxlaw-2838	46	12	path	path	NOUN
taxlaw-2838	46	13	-	-	PUNCT
taxlaw-2838	46	14	dependent	dependent	ADJ
taxlaw-2838	46	15	process	process	NOUN
taxlaw-2838	46	16	?	?	PUNCT
taxlaw-2838	47	1	why	why	SCONJ
taxlaw-2838	47	2	were	be	AUX
taxlaw-2838	47	3	activists	activist	NOUN
taxlaw-2838	47	4	,	,	PUNCT
taxlaw-2838	47	5	commentators	commentator	NOUN
taxlaw-2838	47	6	,	,	PUNCT
taxlaw-2838	47	7	and	and	CCONJ
taxlaw-2838	47	8	lawmakers	lawmaker	NOUN
taxlaw-2838	47	9	opposed	oppose	VERB
taxlaw-2838	47	10	to	to	ADP
taxlaw-2838	47	11	the	the	DET
taxlaw-2838	47	12	growth	growth	NOUN
taxlaw-2838	47	13	of	of	ADP
taxlaw-2838	47	14	this	this	DET
taxlaw-2838	47	15	administrative	administrative	ADJ
taxlaw-2838	47	16	8	8	NUM
taxlaw-2838	47	17	united	united	PROPN
taxlaw-2838	47	18	states	states	PROPN
taxlaw-2838	47	19	v.	v.	ADP
taxlaw-2838	47	20	balt	balt	PROPN
taxlaw-2838	47	21	.	.	PUNCT
taxlaw-2838	48	1	&	&	CCONJ
taxlaw-2838	49	1	ohio	ohio	PROPN
taxlaw-2838	49	2	r.r	r.r	PROPN
taxlaw-2838	49	3	.	.	PROPN
taxlaw-2838	49	4	,	,	PUNCT
taxlaw-2838	49	5	84	84	NUM
taxlaw-2838	49	6	u.s	u.s	PROPN
taxlaw-2838	49	7	.	.	PROPN
taxlaw-2838	49	8	322	322	NUM
taxlaw-2838	49	9	(	(	PUNCT
taxlaw-2838	49	10	1872	1872	NUM
taxlaw-2838	49	11	)	)	PUNCT
taxlaw-2838	49	12	.	.	PUNCT
taxlaw-2838	50	1	9	9	NUM
taxlaw-2838	50	2	see	see	VERB
taxlaw-2838	50	3	sheldon	sheldon	PROPN
taxlaw-2838	50	4	d.	d.	PROPN
taxlaw-2838	50	5	pollack	pollack	PROPN
taxlaw-2838	50	6	,	,	PUNCT
taxlaw-2838	50	7	the	the	DET
taxlaw-2838	50	8	first	first	ADJ
taxlaw-2838	50	9	national	national	ADJ
taxlaw-2838	50	10	income	income	NOUN
taxlaw-2838	50	11	tax	tax	NOUN
taxlaw-2838	50	12	,	,	PUNCT
taxlaw-2838	50	13	67	67	NUM
taxlaw-2838	50	14	tax	tax	NOUN
taxlaw-2838	50	15	law	law	NOUN
taxlaw-2838	50	16	.	.	PUNCT
taxlaw-2838	50	17	,	,	PUNCT
taxlaw-2838	50	18	winter	winter	NOUN
taxlaw-2838	50	19	2014	2014	NUM
taxlaw-2838	50	20	,	,	PUNCT
taxlaw-2838	50	21	at	at	ADP
taxlaw-2838	50	22	16	16	NUM
taxlaw-2838	50	23	.	.	PUNCT
taxlaw-2838	50	24	10	10	NUM
taxlaw-2838	50	25	ajay	ajay	PROPN
taxlaw-2838	50	26	k.	k.	PROPN
taxlaw-2838	50	27	mehrotra	mehrotra	PROPN
taxlaw-2838	50	28	,	,	PUNCT
taxlaw-2838	50	29	making	make	VERB
taxlaw-2838	50	30	the	the	DET
taxlaw-2838	50	31	modern	modern	ADJ
taxlaw-2838	50	32	american	american	ADJ
taxlaw-2838	50	33	fiscal	fiscal	ADJ
taxlaw-2838	50	34	state	state	NOUN
taxlaw-2838	50	35	:	:	PUNCT
taxlaw-2838	50	36	law	law	NOUN
taxlaw-2838	50	37	,	,	PUNCT
taxlaw-2838	50	38	politics	politic	NOUN
taxlaw-2838	50	39	,	,	PUNCT
taxlaw-2838	50	40	and	and	CCONJ
taxlaw-2838	50	41	the	the	DET
taxlaw-2838	50	42	rise	rise	NOUN
taxlaw-2838	50	43	of	of	ADP
taxlaw-2838	50	44	progressive	progressive	ADJ
taxlaw-2838	50	45	taxation	taxation	NOUN
taxlaw-2838	50	46	1877	1877	NUM
taxlaw-2838	50	47	-	-	SYM
taxlaw-2838	50	48	1929	1929	NUM
taxlaw-2838	50	49	(	(	PUNCT
taxlaw-2838	50	50	2013	2013	NUM
taxlaw-2838	50	51	)	)	PUNCT
taxlaw-2838	50	52	;	;	PUNCT
taxlaw-2838	50	53	robert	robert	PROPN
taxlaw-2838	50	54	stanley	stanley	PROPN
taxlaw-2838	50	55	,	,	PUNCT
taxlaw-2838	50	56	law	law	NOUN
taxlaw-2838	50	57	and	and	CCONJ
taxlaw-2838	50	58	the	the	DET
taxlaw-2838	50	59	dimensions	dimension	NOUN
taxlaw-2838	50	60	of	of	ADP
taxlaw-2838	50	61	order	order	NOUN
taxlaw-2838	50	62	:	:	PUNCT
taxlaw-2838	50	63	origins	origin	NOUN
taxlaw-2838	50	64	of	of	ADP
taxlaw-2838	50	65	the	the	DET
taxlaw-2838	50	66	federal	federal	ADJ
taxlaw-2838	50	67	income	income	NOUN
taxlaw-2838	50	68	tax	tax	NOUN
taxlaw-2838	50	69	(	(	PUNCT
taxlaw-2838	50	70	1991	1991	NUM
taxlaw-2838	50	71	)	)	PUNCT
taxlaw-2838	50	72	.	.	PUNCT
taxlaw-2838	51	1	11	11	NUM
taxlaw-2838	51	2	act	act	NOUN
taxlaw-2838	51	3	of	of	ADP
taxlaw-2838	51	4	oct	oct	PROPN
taxlaw-2838	51	5	.	.	PROPN
taxlaw-2838	51	6	3	3	NUM
taxlaw-2838	51	7	,	,	PUNCT
taxlaw-2838	51	8	1913	1913	NUM
taxlaw-2838	51	9	,	,	PUNCT
taxlaw-2838	51	10	ch	ch	NOUN
taxlaw-2838	51	11	.	.	PROPN
taxlaw-2838	51	12	16	16	NUM
taxlaw-2838	51	13	,	,	PUNCT
taxlaw-2838	51	14	38	38	NUM
taxlaw-2838	51	15	stat	stat	NOUN
taxlaw-2838	51	16	.	.	PUNCT
taxlaw-2838	52	1	114	114	NUM
taxlaw-2838	52	2	,	,	PUNCT
taxlaw-2838	52	3	169	169	NUM
taxlaw-2838	52	4	(	(	PUNCT
taxlaw-2838	52	5	1913	1913	NUM
taxlaw-2838	52	6	)	)	PUNCT
taxlaw-2838	52	7	.	.	PUNCT
taxlaw-2838	53	1	12	12	NUM
taxlaw-2838	53	2	war	war	NOUN
taxlaw-2838	53	3	revenue	revenue	NOUN
taxlaw-2838	53	4	act	act	NOUN
taxlaw-2838	53	5	of	of	ADP
taxlaw-2838	53	6	1917	1917	NUM
taxlaw-2838	53	7	,	,	PUNCT
taxlaw-2838	53	8	ch	ch	NOUN
taxlaw-2838	53	9	.	.	PROPN
taxlaw-2838	53	10	63	63	NUM
taxlaw-2838	53	11	,	,	PUNCT
taxlaw-2838	53	12	§	§	PROPN
taxlaw-2838	53	13	1204(2	1204(2	NUM
taxlaw-2838	53	14	)	)	PUNCT
taxlaw-2838	53	15	,	,	PUNCT
taxlaw-2838	53	16	40	40	NUM
taxlaw-2838	53	17	stat	stat	NOUN
taxlaw-2838	53	18	.	.	PUNCT
taxlaw-2838	54	1	300	300	NUM
taxlaw-2838	54	2	,	,	PUNCT
taxlaw-2838	54	3	332	332	NUM
taxlaw-2838	54	4	(	(	PUNCT
taxlaw-2838	54	5	1917	1917	NUM
taxlaw-2838	54	6	)	)	PUNCT
taxlaw-2838	54	7	;	;	PUNCT
taxlaw-2838	54	8	see	see	VERB
taxlaw-2838	54	9	roy	roy	PROPN
taxlaw-2838	54	10	g.	g.	PROPN
taxlaw-2838	54	11	blakey	blakey	PROPN
taxlaw-2838	54	12	,	,	PUNCT
taxlaw-2838	54	13	the	the	DET
taxlaw-2838	54	14	new	new	ADJ
taxlaw-2838	54	15	revenue	revenue	NOUN
taxlaw-2838	54	16	act	act	PROPN
taxlaw-2838	54	17	,	,	PUNCT
taxlaw-2838	54	18	6	6	NUM
taxlaw-2838	54	19	am	am	NOUN
taxlaw-2838	54	20	.	.	PUNCT
taxlaw-2838	55	1	econ	econ	PROPN
taxlaw-2838	55	2	rev	rev	PROPN
taxlaw-2838	55	3	.	.	PROPN
taxlaw-2838	55	4	837	837	NUM
taxlaw-2838	55	5	,	,	PUNCT
taxlaw-2838	55	6	842	842	NUM
taxlaw-2838	55	7	(	(	PUNCT
taxlaw-2838	55	8	1916	1916	NUM
taxlaw-2838	55	9	)	)	PUNCT
taxlaw-2838	55	10	(	(	PUNCT
taxlaw-2838	55	11	“	"	PUNCT
taxlaw-2838	55	12	perhaps	perhaps	ADV
taxlaw-2838	55	13	no	no	DET
taxlaw-2838	55	14	feature	feature	NOUN
taxlaw-2838	55	15	of	of	ADP
taxlaw-2838	55	16	the	the	DET
taxlaw-2838	55	17	income	income	NOUN
taxlaw-2838	55	18	tax	tax	NOUN
taxlaw-2838	55	19	has	have	AUX
taxlaw-2838	55	20	caused	cause	VERB
taxlaw-2838	55	21	more	more	ADV
taxlaw-2838	55	22	unfavorable	unfavorable	ADJ
taxlaw-2838	55	23	criticism	criticism	NOUN
taxlaw-2838	55	24	than	than	ADP
taxlaw-2838	55	25	the	the	DET
taxlaw-2838	55	26	stoppage	stoppage	NOUN
taxlaw-2838	55	27	-	-	PUNCT
taxlaw-2838	55	28	at	at	ADP
taxlaw-2838	55	29	-	-	PUNCT
taxlaw-2838	55	30	the	the	DET
taxlaw-2838	55	31	-	-	PUNCT
taxlaw-2838	55	32	source	source	NOUN
taxlaw-2838	55	33	provision	provision	NOUN
taxlaw-2838	55	34	,	,	PUNCT
taxlaw-2838	55	35	which	which	PRON
taxlaw-2838	55	36	throws	throw	VERB
taxlaw-2838	55	37	much	much	ADJ
taxlaw-2838	55	38	of	of	ADP
taxlaw-2838	55	39	the	the	DET
taxlaw-2838	55	40	burden	burden	NOUN
taxlaw-2838	55	41	of	of	ADP
taxlaw-2838	55	42	collecting	collect	VERB
taxlaw-2838	55	43	the	the	DET
taxlaw-2838	55	44	government	government	NOUN
taxlaw-2838	55	45	’s	’s	PART
taxlaw-2838	55	46	revenues	revenue	NOUN
taxlaw-2838	55	47	upon	upon	SCONJ
taxlaw-2838	55	48	banks	bank	NOUN
taxlaw-2838	55	49	,	,	PUNCT
taxlaw-2838	55	50	trust	trust	NOUN
taxlaw-2838	55	51	companies	company	NOUN
taxlaw-2838	55	52	,	,	PUNCT
taxlaw-2838	55	53	corporations	corporation	NOUN
taxlaw-2838	55	54	,	,	PUNCT
taxlaw-2838	55	55	and	and	CCONJ
taxlaw-2838	55	56	other	other	ADJ
taxlaw-2838	55	57	agents	agent	NOUN
taxlaw-2838	55	58	.	.	PUNCT
taxlaw-2838	55	59	”	"	PUNCT
taxlaw-2838	55	60	)	)	PUNCT
taxlaw-2838	55	61	.	.	PUNCT
taxlaw-2838	56	1	13	13	NUM
taxlaw-2838	56	2	anuj	anuj	PROPN
taxlaw-2838	56	3	c.	c.	PROPN
taxlaw-2838	56	4	desai	desai	PROPN
taxlaw-2838	56	5	,	,	PUNCT
taxlaw-2838	56	6	what	what	PRON
taxlaw-2838	56	7	a	a	DET
taxlaw-2838	56	8	history	history	NOUN
taxlaw-2838	56	9	of	of	ADP
taxlaw-2838	56	10	withholding	withholding	NOUN
taxlaw-2838	56	11	tells	tell	VERB
taxlaw-2838	56	12	us	we	PRON
taxlaw-2838	56	13	about	about	ADP
taxlaw-2838	56	14	the	the	DET
taxlaw-2838	56	15	relationship	relationship	NOUN
taxlaw-2838	56	16	between	between	ADP
taxlaw-2838	56	17	statutes	statute	NOUN
taxlaw-2838	56	18	and	and	CCONJ
taxlaw-2838	56	19	constitutional	constitutional	ADJ
taxlaw-2838	56	20	law	law	NOUN
taxlaw-2838	56	21	,	,	PUNCT
taxlaw-2838	56	22	108	108	NUM
taxlaw-2838	56	23	nw	nw	NOUN
taxlaw-2838	56	24	.	.	PUNCT
taxlaw-2838	56	25	u.	u.	PROPN
taxlaw-2838	56	26	l.	l.	PROPN
taxlaw-2838	56	27	rev	rev	PROPN
taxlaw-2838	56	28	.	.	PROPN
taxlaw-2838	56	29	859	859	NUM
taxlaw-2838	56	30	,	,	PUNCT
taxlaw-2838	56	31	896–99	896–99	PROPN
taxlaw-2838	56	32	(	(	PUNCT
taxlaw-2838	56	33	2014	2014	NUM
taxlaw-2838	56	34	)	)	PUNCT
taxlaw-2838	56	35	.	.	PUNCT
taxlaw-2838	57	1	14	14	NUM
taxlaw-2838	58	1	i	i	PRON
taxlaw-2838	58	2	d.	d.	PROPN
taxlaw-2838	58	3	at	at	ADP
taxlaw-2838	58	4	899	899	NUM
taxlaw-2838	58	5	-	-	SYM
taxlaw-2838	58	6	900	900	NUM
taxlaw-2838	58	7	;	;	PUNCT
taxlaw-2838	58	8	current	current	ADJ
taxlaw-2838	58	9	tax	tax	NOUN
taxlaw-2838	58	10	payment	payment	NOUN
taxlaw-2838	58	11	act	act	NOUN
taxlaw-2838	58	12	of	of	ADP
taxlaw-2838	58	13	1943	1943	NUM
taxlaw-2838	58	14	,	,	PUNCT
taxlaw-2838	58	15	pub	pub	NOUN
taxlaw-2838	58	16	.	.	PUNCT
taxlaw-2838	59	1	l.	l.	PROPN
taxlaw-2838	59	2	68	68	NUM
taxlaw-2838	59	3	,	,	PUNCT
taxlaw-2838	59	4	ch	ch	NOUN
taxlaw-2838	59	5	.	.	NOUN
taxlaw-2838	59	6	120	120	NUM
taxlaw-2838	59	7	,	,	PUNCT
taxlaw-2838	59	8	57	57	NUM
taxlaw-2838	59	9	stat	stat	NOUN
taxlaw-2838	59	10	.	.	PUNCT
taxlaw-2838	60	1	126	126	NUM
taxlaw-2838	60	2	(	(	PUNCT
taxlaw-2838	60	3	june	june	PROPN
taxlaw-2838	60	4	9	9	NUM
taxlaw-2838	60	5	,	,	PUNCT
taxlaw-2838	60	6	1943	1943	NUM
taxlaw-2838	60	7	)	)	PUNCT
taxlaw-2838	60	8	.	.	PUNCT
taxlaw-2838	61	1	15	15	NUM
taxlaw-2838	61	2	see	see	VERB
taxlaw-2838	61	3	,	,	PUNCT
taxlaw-2838	61	4	e.g.	e.g.	ADV
taxlaw-2838	61	5	,	,	PUNCT
taxlaw-2838	61	6	desai	desai	PROPN
taxlaw-2838	61	7	,	,	PUNCT
taxlaw-2838	61	8	supra	supra	PROPN
taxlaw-2838	61	9	note	note	PROPN
taxlaw-2838	61	10	13	13	NUM
taxlaw-2838	61	11	.	.	PUNCT
taxlaw-2838	62	1	but	but	CCONJ
taxlaw-2838	62	2	see	see	VERB
taxlaw-2838	62	3	richard	richard	PROPN
taxlaw-2838	62	4	l.	l.	PROPN
taxlaw-2838	62	5	doernberg	doernberg	PROPN
taxlaw-2838	62	6	,	,	PUNCT
taxlaw-2838	62	7	the	the	DET
taxlaw-2838	62	8	case	case	NOUN
taxlaw-2838	62	9	against	against	ADP
taxlaw-2838	62	10	withholding	withholding	NOUN
taxlaw-2838	62	11	,	,	PUNCT
taxlaw-2838	62	12	61	61	NUM
taxlaw-2838	62	13	tex	tex	PROPN
taxlaw-2838	62	14	.	.	PROPN
taxlaw-2838	62	15	l.	l.	PROPN
taxlaw-2838	62	16	rev	rev	PROPN
taxlaw-2838	62	17	.	.	PROPN
taxlaw-2838	62	18	595	595	NUM
taxlaw-2838	62	19	(	(	PUNCT
taxlaw-2838	62	20	1982	1982	NUM
taxlaw-2838	62	21	)	)	PUNCT
taxlaw-2838	62	22	(	(	PUNCT
taxlaw-2838	62	23	scholar	scholar	NOUN
taxlaw-2838	62	24	acknowledges	acknowledge	VERB
taxlaw-2838	62	25	that	that	SCONJ
taxlaw-2838	62	26	withholding	withholding	NOUN
taxlaw-2838	62	27	has	have	AUX
taxlaw-2838	62	28	become	become	VERB
taxlaw-2838	62	29	entrenched	entrench	VERB
taxlaw-2838	62	30	,	,	PUNCT
taxlaw-2838	62	31	but	but	CCONJ
taxlaw-2838	62	32	argues	argue	VERB
taxlaw-2838	62	33	that	that	SCONJ
taxlaw-2838	62	34	it	it	PRON
taxlaw-2838	62	35	should	should	AUX
taxlaw-2838	62	36	be	be	AUX
taxlaw-2838	62	37	replaced	replace	VERB
taxlaw-2838	62	38	)	)	PUNCT
taxlaw-2838	62	39	.	.	PUNCT
taxlaw-2838	63	1	16	16	NUM
taxlaw-2838	63	2	hearing	hearing	NOUN
taxlaw-2838	63	3	,	,	PUNCT
taxlaw-2838	63	4	supra	supra	PROPN
taxlaw-2838	63	5	note	note	NOUN
taxlaw-2838	63	6	6	6	NUM
taxlaw-2838	63	7	.	.	NOUN
taxlaw-2838	63	8	17	17	NUM
taxlaw-2838	63	9	as	as	SCONJ
taxlaw-2838	63	10	tax	tax	NOUN
taxlaw-2838	63	11	expert	expert	NOUN
taxlaw-2838	63	12	bruce	bruce	PROPN
taxlaw-2838	63	13	bartlett	bartlett	PROPN
taxlaw-2838	63	14	has	have	AUX
taxlaw-2838	63	15	noted	note	VERB
taxlaw-2838	63	16	,	,	PUNCT
taxlaw-2838	63	17	“	"	PUNCT
taxlaw-2838	63	18	it	it	PRON
taxlaw-2838	63	19	is	be	AUX
taxlaw-2838	63	20	highly	highly	ADV
taxlaw-2838	63	21	unlikely	unlikely	ADJ
taxlaw-2838	63	22	that	that	SCONJ
taxlaw-2838	63	23	withholding	withholding	NOUN
taxlaw-2838	63	24	will	will	AUX
taxlaw-2838	63	25	ever	ever	ADV
taxlaw-2838	63	26	be	be	AUX
taxlaw-2838	63	27	abolished	abolish	VERB
taxlaw-2838	63	28	.	.	PUNCT
taxlaw-2838	63	29	”	"	PUNCT
taxlaw-2838	64	1	bruce	bruce	PROPN
taxlaw-2838	64	2	bartlett	bartlett	PROPN
taxlaw-2838	64	3	,	,	PUNCT
taxlaw-2838	64	4	tax	tax	NOUN
taxlaw-2838	64	5	withholding	withholding	NOUN
taxlaw-2838	64	6	still	still	ADV
taxlaw-2838	64	7	controversial	controversial	ADJ
taxlaw-2838	64	8	after	after	ADP
taxlaw-2838	64	9	70	70	NUM
taxlaw-2838	64	10	years	year	NOUN
taxlaw-2838	64	11	,	,	PUNCT
taxlaw-2838	64	12	n.y	n.y	PROPN
taxlaw-2838	64	13	.	.	PROPN
taxlaw-2838	64	14	times	times	PROPN
taxlaw-2838	64	15	economix	economix	PROPN
taxlaw-2838	64	16	blog	blog	PROPN
taxlaw-2838	64	17	,	,	PUNCT
taxlaw-2838	64	18	http://economix.blogs.nytimes.com/2013/10/22/tax-withholding-still-controversial-after-70-years/?_r=0	http://economix.blogs.nytimes.com/2013/10/22/tax-withholding-still-controversial-after-70-years/?_r=0	VERB
taxlaw-2838	64	19	[	[	X
taxlaw-2838	64	20	https://perma.cc/wb52-93sn	https://perma.cc/wb52-93sn	X
taxlaw-2838	64	21	]	]	NOUN
taxlaw-2838	64	22	.	.	PUNCT
taxlaw-2838	65	1	148	148	NUM
taxlaw-2838	65	2	columbia	columbia	PROPN
taxlaw-2838	65	3	journal	journal	NOUN
taxlaw-2838	65	4	of	of	ADP
taxlaw-2838	65	5	tax	tax	NOUN
taxlaw-2838	65	6	law	law	NOUN
taxlaw-2838	65	7	[	[	X
taxlaw-2838	65	8	vol.7:144	vol.7:144	PROPN
taxlaw-2838	65	9	practice	practice	NOUN
taxlaw-2838	65	10	?	?	PUNCT
taxlaw-2838	66	1	and	and	CCONJ
taxlaw-2838	66	2	,	,	PUNCT
taxlaw-2838	66	3	how	how	SCONJ
taxlaw-2838	66	4	did	do	AUX
taxlaw-2838	66	5	reformers	reformer	NOUN
taxlaw-2838	66	6	and	and	CCONJ
taxlaw-2838	66	7	government	government	NOUN
taxlaw-2838	66	8	officials	official	NOUN
taxlaw-2838	66	9	overcome	overcome	VERB
taxlaw-2838	66	10	this	this	DET
taxlaw-2838	66	11	hostility	hostility	NOUN
taxlaw-2838	66	12	during	during	ADP
taxlaw-2838	66	13	critical	critical	ADJ
taxlaw-2838	66	14	junctures	juncture	NOUN
taxlaw-2838	66	15	in	in	ADP
taxlaw-2838	66	16	the	the	DET
taxlaw-2838	66	17	development	development	NOUN
taxlaw-2838	66	18	of	of	ADP
taxlaw-2838	66	19	this	this	DET
taxlaw-2838	66	20	important	important	ADJ
taxlaw-2838	66	21	administrative	administrative	ADJ
taxlaw-2838	66	22	achievement	achievement	NOUN
taxlaw-2838	66	23	?	?	PUNCT
taxlaw-2838	67	1	these	these	DET
taxlaw-2838	67	2	questions	question	NOUN
taxlaw-2838	67	3	frame	frame	VERB
taxlaw-2838	67	4	the	the	DET
taxlaw-2838	67	5	historical	historical	ADJ
taxlaw-2838	67	6	analysis	analysis	NOUN
taxlaw-2838	67	7	in	in	ADP
taxlaw-2838	67	8	this	this	DET
taxlaw-2838	67	9	article	article	NOUN
taxlaw-2838	67	10	.	.	PUNCT
taxlaw-2838	68	1	these	these	DET
taxlaw-2838	68	2	questions	question	NOUN
taxlaw-2838	68	3	are	be	AUX
taxlaw-2838	68	4	not	not	PART
taxlaw-2838	68	5	merely	merely	ADV
taxlaw-2838	68	6	about	about	ADP
taxlaw-2838	68	7	narrow	narrow	ADJ
taxlaw-2838	68	8	,	,	PUNCT
taxlaw-2838	68	9	academic	academic	ADJ
taxlaw-2838	68	10	interests	interest	NOUN
taxlaw-2838	68	11	.	.	PUNCT
taxlaw-2838	69	1	examining	examine	VERB
taxlaw-2838	69	2	the	the	DET
taxlaw-2838	69	3	early	early	ADJ
taxlaw-2838	69	4	history	history	NOUN
taxlaw-2838	69	5	of	of	ADP
taxlaw-2838	69	6	u.s	u.s	PROPN
taxlaw-2838	69	7	.	.	PROPN
taxlaw-2838	69	8	income	income	NOUN
taxlaw-2838	69	9	tax	tax	NOUN
taxlaw-2838	69	10	withholding	withholding	NOUN
taxlaw-2838	69	11	and	and	CCONJ
taxlaw-2838	69	12	third	third	ADJ
taxlaw-2838	69	13	-	-	PUNCT
taxlaw-2838	69	14	party	party	NOUN
taxlaw-2838	69	15	reporting	reporting	NOUN
taxlaw-2838	69	16	may	may	AUX
taxlaw-2838	69	17	provide	provide	VERB
taxlaw-2838	69	18	some	some	DET
taxlaw-2838	69	19	traction	traction	NOUN
taxlaw-2838	69	20	on	on	ADP
taxlaw-2838	69	21	broader	broad	ADJ
taxlaw-2838	69	22	questions	question	NOUN
taxlaw-2838	69	23	about	about	ADP
taxlaw-2838	69	24	the	the	DET
taxlaw-2838	69	25	social	social	ADJ
taxlaw-2838	69	26	,	,	PUNCT
taxlaw-2838	69	27	political	political	ADJ
taxlaw-2838	69	28	,	,	PUNCT
taxlaw-2838	69	29	and	and	CCONJ
taxlaw-2838	69	30	economic	economic	ADJ
taxlaw-2838	69	31	conditions	condition	NOUN
taxlaw-2838	69	32	that	that	PRON
taxlaw-2838	69	33	are	be	AUX
taxlaw-2838	69	34	necessary	necessary	ADJ
taxlaw-2838	69	35	for	for	ADP
taxlaw-2838	69	36	effective	effective	ADJ
taxlaw-2838	69	37	administrative	administrative	ADJ
taxlaw-2838	69	38	tax	tax	NOUN
taxlaw-2838	69	39	reform	reform	NOUN
taxlaw-2838	69	40	.	.	PUNCT
taxlaw-2838	70	1	if	if	SCONJ
taxlaw-2838	70	2	one	one	NUM
taxlaw-2838	70	3	of	of	ADP
taxlaw-2838	70	4	the	the	DET
taxlaw-2838	70	5	central	central	ADJ
taxlaw-2838	70	6	aims	aim	NOUN
taxlaw-2838	70	7	of	of	ADP
taxlaw-2838	70	8	this	this	DET
taxlaw-2838	70	9	law	law	NOUN
taxlaw-2838	70	10	review	review	NOUN
taxlaw-2838	70	11	symposium	symposium	NOUN
taxlaw-2838	70	12	on	on	ADP
taxlaw-2838	70	13	“	"	PUNCT
taxlaw-2838	70	14	reforming	reform	VERB
taxlaw-2838	70	15	the	the	DET
taxlaw-2838	70	16	irs	irs	NOUN
taxlaw-2838	70	17	”	"	PUNCT
taxlaw-2838	70	18	is	be	AUX
taxlaw-2838	70	19	to	to	PART
taxlaw-2838	70	20	imagine	imagine	VERB
taxlaw-2838	70	21	what	what	PRON
taxlaw-2838	70	22	tax	tax	NOUN
taxlaw-2838	70	23	administrative	administrative	ADJ
taxlaw-2838	70	24	reform	reform	NOUN
taxlaw-2838	70	25	might	might	AUX
taxlaw-2838	70	26	look	look	VERB
taxlaw-2838	70	27	like	like	ADP
taxlaw-2838	70	28	,	,	PUNCT
taxlaw-2838	70	29	it	it	PRON
taxlaw-2838	70	30	may	may	AUX
taxlaw-2838	70	31	be	be	AUX
taxlaw-2838	70	32	instructive	instructive	ADJ
taxlaw-2838	70	33	to	to	PART
taxlaw-2838	70	34	look	look	VERB
taxlaw-2838	70	35	back	back	ADV
taxlaw-2838	70	36	and	and	CCONJ
taxlaw-2838	70	37	understand	understand	VERB
taxlaw-2838	70	38	empirically	empirically	ADV
taxlaw-2838	70	39	how	how	SCONJ
taxlaw-2838	70	40	the	the	DET
taxlaw-2838	70	41	united	united	PROPN
taxlaw-2838	70	42	states	states	PROPN
taxlaw-2838	70	43	was	be	AUX
taxlaw-2838	70	44	able	able	ADJ
taxlaw-2838	70	45	to	to	PART
taxlaw-2838	70	46	adopt	adopt	VERB
taxlaw-2838	70	47	and	and	CCONJ
taxlaw-2838	70	48	maintain	maintain	VERB
taxlaw-2838	70	49	one	one	NUM
taxlaw-2838	70	50	of	of	ADP
taxlaw-2838	70	51	its	its	PRON
taxlaw-2838	70	52	most	most	ADV
taxlaw-2838	70	53	successful	successful	ADJ
taxlaw-2838	70	54	administrative	administrative	ADJ
taxlaw-2838	70	55	reforms	reform	NOUN
taxlaw-2838	70	56	—	—	PUNCT
taxlaw-2838	70	57	the	the	DET
taxlaw-2838	70	58	adoption	adoption	NOUN
taxlaw-2838	70	59	and	and	CCONJ
taxlaw-2838	70	60	permanent	permanent	ADJ
taxlaw-2838	70	61	establishment	establishment	NOUN
taxlaw-2838	70	62	of	of	ADP
taxlaw-2838	70	63	income	income	NOUN
taxlaw-2838	70	64	tax	tax	NOUN
taxlaw-2838	70	65	reporting	reporting	NOUN
taxlaw-2838	70	66	and	and	CCONJ
taxlaw-2838	70	67	withholding	withholding	NOUN
taxlaw-2838	70	68	.	.	PUNCT
taxlaw-2838	71	1	one	one	NUM
taxlaw-2838	71	2	of	of	ADP
taxlaw-2838	71	3	the	the	DET
taxlaw-2838	71	4	principal	principal	NOUN
taxlaw-2838	71	5	aims	aim	NOUN
taxlaw-2838	71	6	of	of	ADP
taxlaw-2838	71	7	this	this	DET
taxlaw-2838	71	8	article	article	NOUN
taxlaw-2838	71	9	is	be	AUX
taxlaw-2838	71	10	to	to	PART
taxlaw-2838	71	11	attend	attend	VERB
taxlaw-2838	71	12	to	to	ADP
taxlaw-2838	71	13	the	the	DET
taxlaw-2838	71	14	early	early	ADJ
taxlaw-2838	71	15	u.s	u.s	PROPN
taxlaw-2838	71	16	.	.	PROPN
taxlaw-2838	71	17	history	history	NOUN
taxlaw-2838	71	18	of	of	ADP
taxlaw-2838	71	19	income	income	NOUN
taxlaw-2838	71	20	tax	tax	NOUN
taxlaw-2838	71	21	withholding	withholding	NOUN
taxlaw-2838	71	22	and	and	CCONJ
taxlaw-2838	71	23	third	third	ADJ
taxlaw-2838	71	24	-	-	PUNCT
taxlaw-2838	71	25	party	party	NOUN
taxlaw-2838	71	26	information	information	NOUN
taxlaw-2838	71	27	reporting	reporting	NOUN
taxlaw-2838	71	28	.	.	PUNCT
taxlaw-2838	72	1	building	build	VERB
taxlaw-2838	72	2	upon	upon	SCONJ
taxlaw-2838	72	3	earlier	early	ADJ
taxlaw-2838	72	4	studies	study	NOUN
taxlaw-2838	72	5	,	,	PUNCT
taxlaw-2838	72	6	this	this	DET
taxlaw-2838	72	7	article	article	NOUN
taxlaw-2838	72	8	contends	contend	VERB
taxlaw-2838	72	9	that	that	SCONJ
taxlaw-2838	72	10	examining	examine	VERB
taxlaw-2838	72	11	the	the	DET
taxlaw-2838	72	12	pre-1943	pre-1943	NOUN
taxlaw-2838	72	13	adoption	adoption	NOUN
taxlaw-2838	72	14	of	of	ADP
taxlaw-2838	72	15	income	income	NOUN
taxlaw-2838	72	16	tax	tax	NOUN
taxlaw-2838	72	17	withholding	withholding	NOUN
taxlaw-2838	72	18	is	be	AUX
taxlaw-2838	72	19	critical	critical	ADJ
taxlaw-2838	72	20	not	not	PART
taxlaw-2838	72	21	only	only	ADV
taxlaw-2838	72	22	to	to	ADP
taxlaw-2838	72	23	a	a	DET
taxlaw-2838	72	24	deeper	deep	ADJ
taxlaw-2838	72	25	historical	historical	ADJ
taxlaw-2838	72	26	understanding	understanding	NOUN
taxlaw-2838	72	27	of	of	ADP
taxlaw-2838	72	28	how	how	SCONJ
taxlaw-2838	72	29	information	information	NOUN
taxlaw-2838	72	30	reporting	reporting	NOUN
taxlaw-2838	72	31	and	and	CCONJ
taxlaw-2838	72	32	withholding	withholding	NOUN
taxlaw-2838	72	33	were	be	AUX
taxlaw-2838	72	34	transformed	transform	VERB
taxlaw-2838	72	35	from	from	ADP
taxlaw-2838	72	36	a	a	DET
taxlaw-2838	72	37	contested	contest	VERB
taxlaw-2838	72	38	concept	concept	NOUN
taxlaw-2838	72	39	to	to	ADP
taxlaw-2838	72	40	an	an	DET
taxlaw-2838	72	41	administrative	administrative	ADJ
taxlaw-2838	72	42	cornerstone	cornerstone	NOUN
taxlaw-2838	72	43	,	,	PUNCT
taxlaw-2838	72	44	but	but	CCONJ
taxlaw-2838	72	45	also	also	ADV
taxlaw-2838	72	46	to	to	ADP
taxlaw-2838	72	47	our	our	PRON
taxlaw-2838	72	48	future	future	ADJ
taxlaw-2838	72	49	expectations	expectation	NOUN
taxlaw-2838	72	50	of	of	ADP
taxlaw-2838	72	51	administrative	administrative	ADJ
taxlaw-2838	72	52	and	and	CCONJ
taxlaw-2838	72	53	bureaucratic	bureaucratic	ADJ
taxlaw-2838	72	54	reform	reform	NOUN
taxlaw-2838	72	55	.	.	PUNCT
taxlaw-2838	73	1	more	more	ADV
taxlaw-2838	73	2	specifically	specifically	ADV
taxlaw-2838	73	3	,	,	PUNCT
taxlaw-2838	73	4	this	this	DET
taxlaw-2838	73	5	article	article	NOUN
taxlaw-2838	73	6	contends	contend	VERB
taxlaw-2838	73	7	that	that	SCONJ
taxlaw-2838	73	8	significant	significant	ADJ
taxlaw-2838	73	9	administrative	administrative	ADJ
taxlaw-2838	73	10	reform	reform	NOUN
taxlaw-2838	73	11	has	have	AUX
taxlaw-2838	73	12	occurred	occur	VERB
taxlaw-2838	73	13	historically	historically	ADV
taxlaw-2838	73	14	through	through	ADP
taxlaw-2838	73	15	a	a	DET
taxlaw-2838	73	16	process	process	NOUN
taxlaw-2838	73	17	of	of	ADP
taxlaw-2838	73	18	incremental	incremental	ADJ
taxlaw-2838	73	19	institutional	institutional	ADJ
taxlaw-2838	73	20	change	change	NOUN
taxlaw-2838	73	21	and	and	CCONJ
taxlaw-2838	73	22	what	what	DET
taxlaw-2838	73	23	political	political	ADJ
taxlaw-2838	73	24	scientist	scientist	NOUN
taxlaw-2838	73	25	hugh	hugh	PROPN
taxlaw-2838	73	26	heclo	heclo	PROPN
taxlaw-2838	73	27	calls	call	VERB
taxlaw-2838	73	28	“	"	PUNCT
taxlaw-2838	73	29	social	social	ADJ
taxlaw-2838	73	30	learning	learning	NOUN
taxlaw-2838	73	31	.	.	PUNCT
taxlaw-2838	73	32	”	"	PUNCT
taxlaw-2838	74	1	18	18	NUM
taxlaw-2838	74	2	rarely	rarely	ADV
taxlaw-2838	74	3	in	in	ADP
taxlaw-2838	74	4	american	american	ADJ
taxlaw-2838	74	5	administrative	administrative	ADJ
taxlaw-2838	74	6	history	history	NOUN
taxlaw-2838	74	7	do	do	AUX
taxlaw-2838	74	8	we	we	PRON
taxlaw-2838	74	9	see	see	VERB
taxlaw-2838	74	10	a	a	DET
taxlaw-2838	74	11	dramatic	dramatic	ADJ
taxlaw-2838	74	12	or	or	CCONJ
taxlaw-2838	74	13	radical	radical	ADJ
taxlaw-2838	74	14	alteration	alteration	NOUN
taxlaw-2838	74	15	of	of	ADP
taxlaw-2838	74	16	bureaucratic	bureaucratic	ADJ
taxlaw-2838	74	17	processes	process	NOUN
taxlaw-2838	74	18	or	or	CCONJ
taxlaw-2838	74	19	procedures	procedure	NOUN
taxlaw-2838	74	20	.	.	PUNCT
taxlaw-2838	75	1	instead	instead	ADV
taxlaw-2838	75	2	,	,	PUNCT
taxlaw-2838	75	3	what	what	PRON
taxlaw-2838	75	4	the	the	DET
taxlaw-2838	75	5	history	history	NOUN
taxlaw-2838	75	6	of	of	ADP
taxlaw-2838	75	7	information	information	NOUN
taxlaw-2838	75	8	reporting	reporting	NOUN
taxlaw-2838	75	9	and	and	CCONJ
taxlaw-2838	75	10	withholding	withholding	NOUN
taxlaw-2838	75	11	illustrates	illustrate	NOUN
taxlaw-2838	75	12	is	be	AUX
taxlaw-2838	75	13	that	that	SCONJ
taxlaw-2838	75	14	reformers	reformer	NOUN
taxlaw-2838	75	15	and	and	CCONJ
taxlaw-2838	75	16	policymakers	policymaker	NOUN
taxlaw-2838	75	17	developed	develop	VERB
taxlaw-2838	75	18	key	key	ADJ
taxlaw-2838	75	19	administrative	administrative	ADJ
taxlaw-2838	75	20	advancements	advancement	NOUN
taxlaw-2838	75	21	gradually	gradually	ADV
taxlaw-2838	75	22	by	by	ADP
taxlaw-2838	75	23	puzzling	puzzle	VERB
taxlaw-2838	75	24	over	over	ADP
taxlaw-2838	75	25	policy	policy	NOUN
taxlaw-2838	75	26	options	option	NOUN
taxlaw-2838	75	27	based	base	VERB
taxlaw-2838	75	28	on	on	ADP
taxlaw-2838	75	29	past	past	ADJ
taxlaw-2838	75	30	ideas	idea	NOUN
taxlaw-2838	75	31	and	and	CCONJ
taxlaw-2838	75	32	experiences	experience	NOUN
taxlaw-2838	75	33	as	as	ADV
taxlaw-2838	75	34	well	well	ADV
taxlaw-2838	75	35	as	as	ADP
taxlaw-2838	75	36	new	new	ADJ
taxlaw-2838	75	37	information.19	information.19	NOUN
taxlaw-2838	75	38	although	although	SCONJ
taxlaw-2838	75	39	wars	war	NOUN
taxlaw-2838	75	40	and	and	CCONJ
taxlaw-2838	75	41	national	national	ADJ
taxlaw-2838	75	42	emergencies	emergency	NOUN
taxlaw-2838	75	43	have	have	AUX
taxlaw-2838	75	44	often	often	ADV
taxlaw-2838	75	45	been	be	AUX
taxlaw-2838	75	46	triggers	trigger	NOUN
taxlaw-2838	75	47	for	for	ADP
taxlaw-2838	75	48	dramatic	dramatic	ADJ
taxlaw-2838	75	49	changes	change	NOUN
taxlaw-2838	75	50	to	to	ADP
taxlaw-2838	75	51	governance	governance	NOUN
taxlaw-2838	75	52	and	and	CCONJ
taxlaw-2838	75	53	administration	administration	NOUN
taxlaw-2838	75	54	,	,	PUNCT
taxlaw-2838	75	55	these	these	DET
taxlaw-2838	75	56	events	event	NOUN
taxlaw-2838	75	57	have	have	AUX
taxlaw-2838	75	58	also	also	ADV
taxlaw-2838	75	59	brought	bring	VERB
taxlaw-2838	75	60	with	with	ADP
taxlaw-2838	75	61	them	they	PRON
taxlaw-2838	75	62	great	great	ADJ
taxlaw-2838	75	63	uncertainty	uncertainty	NOUN
taxlaw-2838	75	64	and	and	CCONJ
taxlaw-2838	75	65	complex	complex	ADJ
taxlaw-2838	75	66	problems	problem	NOUN
taxlaw-2838	75	67	and	and	CCONJ
taxlaw-2838	75	68	puzzles	puzzle	NOUN
taxlaw-2838	75	69	.	.	PUNCT
taxlaw-2838	76	1	20	20	NUM
taxlaw-2838	76	2	faced	face	VERB
taxlaw-2838	76	3	with	with	ADP
taxlaw-2838	76	4	such	such	ADJ
taxlaw-2838	76	5	grave	grave	ADJ
taxlaw-2838	76	6	uncertainty	uncertainty	NOUN
taxlaw-2838	76	7	,	,	PUNCT
taxlaw-2838	76	8	policy	policy	NOUN
taxlaw-2838	76	9	analysts	analyst	NOUN
taxlaw-2838	76	10	and	and	CCONJ
taxlaw-2838	76	11	lawmakers	lawmaker	NOUN
taxlaw-2838	76	12	have	have	AUX
taxlaw-2838	76	13	turned	turn	VERB
taxlaw-2838	76	14	to	to	ADP
taxlaw-2838	76	15	past	past	ADJ
taxlaw-2838	76	16	practices	practice	NOUN
taxlaw-2838	76	17	and	and	CCONJ
taxlaw-2838	76	18	ideas	idea	NOUN
taxlaw-2838	76	19	to	to	PART
taxlaw-2838	76	20	solve	solve	VERB
taxlaw-2838	76	21	pressing	press	VERB
taxlaw-2838	76	22	problems	problem	NOUN
taxlaw-2838	76	23	.	.	PUNCT
taxlaw-2838	77	1	they	they	PRON
taxlaw-2838	77	2	have	have	AUX
taxlaw-2838	77	3	engaged	engage	VERB
taxlaw-2838	77	4	in	in	ADP
taxlaw-2838	77	5	social	social	ADJ
taxlaw-2838	77	6	learning	learning	NOUN
taxlaw-2838	77	7	.	.	PUNCT
taxlaw-2838	78	1	leading	lead	VERB
taxlaw-2838	78	2	tax	tax	NOUN
taxlaw-2838	78	3	experts	expert	NOUN
taxlaw-2838	78	4	and	and	CCONJ
taxlaw-2838	78	5	government	government	NOUN
taxlaw-2838	78	6	officials	official	NOUN
taxlaw-2838	78	7	have	have	AUX
taxlaw-2838	78	8	relied	rely	VERB
taxlaw-2838	78	9	on	on	ADP
taxlaw-2838	78	10	the	the	DET
taxlaw-2838	78	11	legacy	legacy	NOUN
taxlaw-2838	78	12	of	of	ADP
taxlaw-2838	78	13	past	past	ADJ
taxlaw-2838	78	14	policies	policy	NOUN
taxlaw-2838	78	15	and	and	CCONJ
taxlaw-2838	78	16	the	the	DET
taxlaw-2838	78	17	previous	previous	ADJ
taxlaw-2838	78	18	social	social	ADJ
taxlaw-2838	78	19	and	and	CCONJ
taxlaw-2838	78	20	political	political	ADJ
taxlaw-2838	78	21	responses	response	NOUN
taxlaw-2838	78	22	to	to	ADP
taxlaw-2838	78	23	pressing	press	VERB
taxlaw-2838	78	24	problems	problem	NOUN
taxlaw-2838	78	25	to	to	PART
taxlaw-2838	78	26	understand	understand	VERB
taxlaw-2838	78	27	how	how	SCONJ
taxlaw-2838	78	28	best	good	ADJ
taxlaw-2838	78	29	to	to	PART
taxlaw-2838	78	30	build	build	VERB
taxlaw-2838	78	31	an	an	DET
taxlaw-2838	78	32	effective	effective	ADJ
taxlaw-2838	78	33	tax	tax	NOUN
taxlaw-2838	78	34	collection	collection	NOUN
taxlaw-2838	78	35	system	system	NOUN
taxlaw-2838	78	36	.	.	PUNCT
taxlaw-2838	79	1	this	this	DET
taxlaw-2838	79	2	historical	historical	ADJ
taxlaw-2838	79	3	story	story	NOUN
taxlaw-2838	79	4	unfolds	unfold	VERB
taxlaw-2838	79	5	in	in	ADP
taxlaw-2838	79	6	five	five	NUM
taxlaw-2838	79	7	acts	act	NOUN
taxlaw-2838	79	8	.	.	PUNCT
taxlaw-2838	80	1	the	the	DET
taxlaw-2838	80	2	first	first	ADJ
taxlaw-2838	80	3	briefly	briefly	NOUN
taxlaw-2838	80	4	summarizes	summarize	VERB
taxlaw-2838	80	5	the	the	DET
taxlaw-2838	80	6	existing	exist	VERB
taxlaw-2838	80	7	literature	literature	NOUN
taxlaw-2838	80	8	on	on	ADP
taxlaw-2838	80	9	tax	tax	NOUN
taxlaw-2838	80	10	withholding	withholding	NOUN
taxlaw-2838	80	11	.	.	PUNCT
taxlaw-2838	81	1	in	in	ADP
taxlaw-2838	81	2	the	the	DET
taxlaw-2838	81	3	process	process	NOUN
taxlaw-2838	81	4	,	,	PUNCT
taxlaw-2838	81	5	it	it	PRON
taxlaw-2838	81	6	explains	explain	VERB
taxlaw-2838	81	7	why	why	SCONJ
taxlaw-2838	81	8	a	a	DET
taxlaw-2838	81	9	pre-1943	pre-1943	NOUN
taxlaw-2838	81	10	history	history	NOUN
taxlaw-2838	81	11	of	of	ADP
taxlaw-2838	81	12	withholding	withholding	NOUN
taxlaw-2838	81	13	is	be	AUX
taxlaw-2838	81	14	particularly	particularly	ADV
taxlaw-2838	81	15	pertinent	pertinent	ADJ
taxlaw-2838	81	16	.	.	PUNCT
taxlaw-2838	82	1	each	each	PRON
taxlaw-2838	82	2	of	of	ADP
taxlaw-2838	82	3	the	the	DET
taxlaw-2838	82	4	article	article	NOUN
taxlaw-2838	82	5	’s	’s	PART
taxlaw-2838	82	6	subsequent	subsequent	ADJ
taxlaw-2838	82	7	four	four	NUM
taxlaw-2838	82	8	parts	part	NOUN
taxlaw-2838	82	9	investigates	investigate	VERB
taxlaw-2838	82	10	one	one	NUM
taxlaw-2838	82	11	of	of	ADP
taxlaw-2838	82	12	the	the	DET
taxlaw-2838	82	13	critical	critical	ADJ
taxlaw-2838	82	14	junctures	juncture	NOUN
taxlaw-2838	82	15	in	in	ADP
taxlaw-2838	82	16	the	the	DET
taxlaw-2838	82	17	early	early	ADJ
taxlaw-2838	82	18	development	development	NOUN
taxlaw-2838	82	19	of	of	ADP
taxlaw-2838	82	20	modern	modern	ADJ
taxlaw-2838	82	21	administrative	administrative	ADJ
taxlaw-2838	82	22	practices	practice	NOUN
taxlaw-2838	82	23	.	.	PUNCT
taxlaw-2838	83	1	part	part	NOUN
taxlaw-2838	83	2	iii	iii	NOUN
taxlaw-2838	83	3	examines	examine	VERB
taxlaw-2838	83	4	the	the	DET
taxlaw-2838	83	5	beginnings	beginning	NOUN
taxlaw-2838	83	6	of	of	ADP
taxlaw-2838	83	7	the	the	DET
taxlaw-2838	83	8	ephemeral	ephemeral	ADJ
taxlaw-2838	83	9	system	system	NOUN
taxlaw-2838	83	10	of	of	ADP
taxlaw-2838	83	11	18	18	NUM
taxlaw-2838	83	12	hugh	hugh	NOUN
taxlaw-2838	83	13	heclo	heclo	PROPN
taxlaw-2838	83	14	,	,	PUNCT
taxlaw-2838	83	15	modern	modern	ADJ
taxlaw-2838	83	16	social	social	ADJ
taxlaw-2838	83	17	politics	politic	NOUN
taxlaw-2838	83	18	in	in	ADP
taxlaw-2838	83	19	britain	britain	PROPN
taxlaw-2838	83	20	and	and	CCONJ
taxlaw-2838	83	21	sweden	sweden	PROPN
taxlaw-2838	83	22	(	(	PUNCT
taxlaw-2838	83	23	1974	1974	NUM
taxlaw-2838	83	24	)	)	PUNCT
taxlaw-2838	83	25	;	;	PUNCT
taxlaw-2838	83	26	see	see	VERB
taxlaw-2838	83	27	also	also	ADV
taxlaw-2838	83	28	peter	peter	PROPN
taxlaw-2838	83	29	a.	a.	PROPN
taxlaw-2838	83	30	hall	hall	PROPN
taxlaw-2838	83	31	,	,	PUNCT
taxlaw-2838	83	32	policy	policy	NOUN
taxlaw-2838	83	33	paradigms	paradigm	NOUN
taxlaw-2838	83	34	,	,	PUNCT
taxlaw-2838	83	35	social	social	ADJ
taxlaw-2838	83	36	learning	learning	NOUN
taxlaw-2838	83	37	,	,	PUNCT
taxlaw-2838	83	38	and	and	CCONJ
taxlaw-2838	83	39	the	the	DET
taxlaw-2838	83	40	state	state	NOUN
taxlaw-2838	83	41	:	:	PUNCT
taxlaw-2838	83	42	the	the	DET
taxlaw-2838	83	43	case	case	NOUN
taxlaw-2838	83	44	of	of	ADP
taxlaw-2838	83	45	economic	economic	ADJ
taxlaw-2838	83	46	policymaking	policymaking	NOUN
taxlaw-2838	83	47	in	in	ADP
taxlaw-2838	83	48	britain	britain	PROPN
taxlaw-2838	83	49	,	,	PUNCT
taxlaw-2838	83	50	25	25	NUM
taxlaw-2838	83	51	comp	comp	NOUN
taxlaw-2838	83	52	.	.	PUNCT
taxlaw-2838	84	1	pol	pol	NOUN
taxlaw-2838	84	2	.	.	PUNCT
taxlaw-2838	85	1	275	275	NUM
taxlaw-2838	85	2	(	(	PUNCT
taxlaw-2838	85	3	1993	1993	NUM
taxlaw-2838	85	4	)	)	PUNCT
taxlaw-2838	85	5	.	.	PUNCT
taxlaw-2838	86	1	19	19	NUM
taxlaw-2838	86	2	hall	hall	NOUN
taxlaw-2838	86	3	,	,	PUNCT
taxlaw-2838	86	4	supra	supra	PROPN
taxlaw-2838	86	5	note	note	PROPN
taxlaw-2838	86	6	18	18	NUM
taxlaw-2838	86	7	.	.	PUNCT
taxlaw-2838	87	1	peter	peter	PROPN
taxlaw-2838	87	2	hall	hall	PROPN
taxlaw-2838	87	3	defines	define	VERB
taxlaw-2838	87	4	“	"	PUNCT
taxlaw-2838	87	5	social	social	ADJ
taxlaw-2838	87	6	learning	learning	NOUN
taxlaw-2838	87	7	”	"	PUNCT
taxlaw-2838	87	8	more	more	ADV
taxlaw-2838	87	9	precisely	precisely	ADV
taxlaw-2838	87	10	as	as	ADP
taxlaw-2838	87	11	“	"	PUNCT
taxlaw-2838	87	12	a	a	DET
taxlaw-2838	87	13	deliberative	deliberative	ADJ
taxlaw-2838	87	14	attempt	attempt	NOUN
taxlaw-2838	87	15	to	to	PART
taxlaw-2838	87	16	adjust	adjust	VERB
taxlaw-2838	87	17	the	the	DET
taxlaw-2838	87	18	goals	goal	NOUN
taxlaw-2838	87	19	or	or	CCONJ
taxlaw-2838	87	20	techniques	technique	NOUN
taxlaw-2838	87	21	of	of	ADP
taxlaw-2838	87	22	policy	policy	NOUN
taxlaw-2838	87	23	in	in	ADP
taxlaw-2838	87	24	response	response	NOUN
taxlaw-2838	87	25	to	to	ADP
taxlaw-2838	87	26	past	past	ADJ
taxlaw-2838	87	27	experience	experience	NOUN
taxlaw-2838	87	28	and	and	CCONJ
taxlaw-2838	87	29	new	new	ADJ
taxlaw-2838	87	30	information	information	NOUN
taxlaw-2838	87	31	.	.	PUNCT
taxlaw-2838	88	1	learning	learning	NOUN
taxlaw-2838	88	2	is	be	AUX
taxlaw-2838	88	3	indicated	indicate	VERB
taxlaw-2838	88	4	when	when	SCONJ
taxlaw-2838	88	5	policy	policy	NOUN
taxlaw-2838	88	6	changes	change	NOUN
taxlaw-2838	88	7	as	as	ADP
taxlaw-2838	88	8	the	the	DET
taxlaw-2838	88	9	result	result	NOUN
taxlaw-2838	88	10	of	of	ADP
taxlaw-2838	88	11	such	such	DET
taxlaw-2838	88	12	a	a	DET
taxlaw-2838	88	13	process	process	NOUN
taxlaw-2838	88	14	.	.	PUNCT
taxlaw-2838	88	15	”	"	PUNCT
taxlaw-2838	89	1	i	i	PRON
taxlaw-2838	89	2	d.	d.	VERB
taxlaw-2838	89	3	at	at	ADP
taxlaw-2838	89	4	278	278	NUM
taxlaw-2838	89	5	.	.	PUNCT
taxlaw-2838	90	1	20	20	NUM
taxlaw-2838	90	2	see	see	VERB
taxlaw-2838	90	3	generally	generally	ADV
taxlaw-2838	90	4	w.	w.	PROPN
taxlaw-2838	90	5	elliot	elliot	PROPN
taxlaw-2838	90	6	brownlee	brownlee	PROPN
taxlaw-2838	90	7	,	,	PUNCT
taxlaw-2838	90	8	federal	federal	ADJ
taxlaw-2838	90	9	taxation	taxation	NOUN
taxlaw-2838	90	10	in	in	ADP
taxlaw-2838	90	11	america	america	PROPN
taxlaw-2838	90	12	:	:	PUNCT
taxlaw-2838	90	13	a	a	DET
taxlaw-2838	90	14	short	short	ADJ
taxlaw-2838	90	15	history	history	NOUN
taxlaw-2838	90	16	(	(	PUNCT
taxlaw-2838	90	17	2004	2004	NUM
taxlaw-2838	90	18	)	)	PUNCT
taxlaw-2838	90	19	.	.	PUNCT
taxlaw-2838	91	1	2016	2016	NUM
taxlaw-2838	91	2	]	]	PUNCT
taxlaw-2838	91	3	social	social	ADJ
taxlaw-2838	91	4	learning	learning	NOUN
taxlaw-2838	91	5	and	and	CCONJ
taxlaw-2838	91	6	the	the	DET
taxlaw-2838	91	7	early	early	ADJ
taxlaw-2838	91	8	history	history	NOUN
taxlaw-2838	91	9	of	of	ADP
taxlaw-2838	91	10	u.s	u.s	PROPN
taxlaw-2838	91	11	.	.	PROPN
taxlaw-2838	91	12	tax	tax	NOUN
taxlaw-2838	91	13	withholding	withhold	VERB
taxlaw-2838	91	14	149	149	NUM
taxlaw-2838	91	15	income	income	NOUN
taxlaw-2838	91	16	tax	tax	NOUN
taxlaw-2838	91	17	withholding	withholding	NOUN
taxlaw-2838	91	18	during	during	ADP
taxlaw-2838	91	19	the	the	DET
taxlaw-2838	91	20	u.s	u.s	PROPN
taxlaw-2838	91	21	.	.	PROPN
taxlaw-2838	91	22	civil	civil	ADJ
taxlaw-2838	91	23	war	war	NOUN
taxlaw-2838	91	24	.	.	PUNCT
taxlaw-2838	92	1	it	it	PRON
taxlaw-2838	92	2	explains	explain	VERB
taxlaw-2838	92	3	how	how	SCONJ
taxlaw-2838	92	4	congress	congress	PROPN
taxlaw-2838	92	5	,	,	PUNCT
taxlaw-2838	92	6	the	the	DET
taxlaw-2838	92	7	courts	court	NOUN
taxlaw-2838	92	8	,	,	PUNCT
taxlaw-2838	92	9	and	and	CCONJ
taxlaw-2838	92	10	the	the	DET
taxlaw-2838	92	11	bureau	bureau	NOUN
taxlaw-2838	92	12	of	of	ADP
taxlaw-2838	92	13	internal	internal	ADJ
taxlaw-2838	92	14	revenue	revenue	NOUN
taxlaw-2838	92	15	(	(	PUNCT
taxlaw-2838	92	16	bir)—the	bir)—the	DET
taxlaw-2838	92	17	forerunner	forerunner	NOUN
taxlaw-2838	92	18	to	to	ADP
taxlaw-2838	92	19	the	the	DET
taxlaw-2838	92	20	internal	internal	ADJ
taxlaw-2838	92	21	revenue	revenue	NOUN
taxlaw-2838	92	22	service	service	NOUN
taxlaw-2838	92	23	—	—	PUNCT
taxlaw-2838	92	24	all	all	PRON
taxlaw-2838	92	25	helped	help	VERB
taxlaw-2838	92	26	to	to	PART
taxlaw-2838	92	27	initiate	initiate	VERB
taxlaw-2838	92	28	the	the	DET
taxlaw-2838	92	29	process	process	NOUN
taxlaw-2838	92	30	of	of	ADP
taxlaw-2838	92	31	“	"	PUNCT
taxlaw-2838	92	32	social	social	ADJ
taxlaw-2838	92	33	learning	learning	NOUN
taxlaw-2838	92	34	”	"	PUNCT
taxlaw-2838	92	35	that	that	PRON
taxlaw-2838	92	36	would	would	AUX
taxlaw-2838	92	37	come	come	VERB
taxlaw-2838	92	38	to	to	PART
taxlaw-2838	92	39	inform	inform	VERB
taxlaw-2838	92	40	subsequent	subsequent	ADJ
taxlaw-2838	92	41	generations	generation	NOUN
taxlaw-2838	92	42	of	of	ADP
taxlaw-2838	92	43	administrators	administrator	NOUN
taxlaw-2838	92	44	and	and	CCONJ
taxlaw-2838	92	45	reformers	reformer	NOUN
taxlaw-2838	92	46	.	.	PUNCT
taxlaw-2838	93	1	part	part	NOUN
taxlaw-2838	93	2	iv	iv	NUM
taxlaw-2838	93	3	turns	turn	VERB
taxlaw-2838	93	4	to	to	ADP
taxlaw-2838	93	5	the	the	DET
taxlaw-2838	93	6	1913	1913	NUM
taxlaw-2838	93	7	income	income	NOUN
taxlaw-2838	93	8	tax	tax	NOUN
taxlaw-2838	93	9	and	and	CCONJ
taxlaw-2838	93	10	shows	show	VERB
taxlaw-2838	93	11	how	how	SCONJ
taxlaw-2838	93	12	the	the	DET
taxlaw-2838	93	13	civil	civil	ADJ
taxlaw-2838	93	14	war	war	NOUN
taxlaw-2838	93	15	legacy	legacy	NOUN
taxlaw-2838	93	16	shaped	shape	VERB
taxlaw-2838	93	17	the	the	DET
taxlaw-2838	93	18	adoption	adoption	NOUN
taxlaw-2838	93	19	of	of	ADP
taxlaw-2838	93	20	the	the	DET
taxlaw-2838	93	21	first	first	ADJ
taxlaw-2838	93	22	system	system	NOUN
taxlaw-2838	93	23	of	of	ADP
taxlaw-2838	93	24	withholding	withholding	NOUN
taxlaw-2838	93	25	and	and	CCONJ
taxlaw-2838	93	26	information	information	NOUN
taxlaw-2838	93	27	reporting	reporting	NOUN
taxlaw-2838	93	28	.	.	PUNCT
taxlaw-2838	94	1	during	during	ADP
taxlaw-2838	94	2	this	this	DET
taxlaw-2838	94	3	critical	critical	ADJ
taxlaw-2838	94	4	period	period	NOUN
taxlaw-2838	94	5	,	,	PUNCT
taxlaw-2838	94	6	reformers	reformer	NOUN
taxlaw-2838	94	7	and	and	CCONJ
taxlaw-2838	94	8	state	state	NOUN
taxlaw-2838	94	9	-	-	PUNCT
taxlaw-2838	94	10	builders	builder	NOUN
taxlaw-2838	94	11	were	be	AUX
taxlaw-2838	94	12	able	able	ADJ
taxlaw-2838	94	13	to	to	PART
taxlaw-2838	94	14	elaborate	elaborate	VERB
taxlaw-2838	94	15	upon	upon	SCONJ
taxlaw-2838	94	16	the	the	DET
taxlaw-2838	94	17	early	early	ADJ
taxlaw-2838	94	18	success	success	NOUN
taxlaw-2838	94	19	of	of	ADP
taxlaw-2838	94	20	the	the	DET
taxlaw-2838	94	21	civil	civil	ADJ
taxlaw-2838	94	22	war	war	NOUN
taxlaw-2838	94	23	income	income	NOUN
taxlaw-2838	94	24	tax	tax	NOUN
taxlaw-2838	94	25	and	and	CCONJ
taxlaw-2838	94	26	the	the	DET
taxlaw-2838	94	27	supreme	supreme	PROPN
taxlaw-2838	94	28	court	court	PROPN
taxlaw-2838	94	29	’s	’s	PART
taxlaw-2838	94	30	previous	previous	ADJ
taxlaw-2838	94	31	support	support	NOUN
taxlaw-2838	94	32	for	for	ADP
taxlaw-2838	94	33	withholding	withhold	VERB
taxlaw-2838	94	34	to	to	PART
taxlaw-2838	94	35	quell	quell	VERB
taxlaw-2838	94	36	opposition	opposition	NOUN
taxlaw-2838	94	37	to	to	ADP
taxlaw-2838	94	38	the	the	DET
taxlaw-2838	94	39	new	new	ADJ
taxlaw-2838	94	40	“	"	PUNCT
taxlaw-2838	94	41	stoppage	stoppage	NOUN
taxlaw-2838	94	42	at	at	ADP
taxlaw-2838	94	43	the	the	DET
taxlaw-2838	94	44	source	source	NOUN
taxlaw-2838	94	45	”	"	PUNCT
taxlaw-2838	94	46	system	system	NOUN
taxlaw-2838	94	47	.	.	PUNCT
taxlaw-2838	95	1	not	not	PART
taxlaw-2838	95	2	only	only	ADV
taxlaw-2838	95	3	did	do	AUX
taxlaw-2838	95	4	the	the	DET
taxlaw-2838	95	5	concept	concept	NOUN
taxlaw-2838	95	6	of	of	ADP
taxlaw-2838	95	7	using	use	VERB
taxlaw-2838	95	8	third	third	ADJ
taxlaw-2838	95	9	parties	party	NOUN
taxlaw-2838	95	10	as	as	SCONJ
taxlaw-2838	95	11	quasi	quasi	ADJ
taxlaw-2838	95	12	-	-	ADJ
taxlaw-2838	95	13	treasury	treasury	ADJ
taxlaw-2838	95	14	officials	official	NOUN
taxlaw-2838	95	15	have	have	VERB
taxlaw-2838	95	16	the	the	DET
taxlaw-2838	95	17	formal	formal	ADJ
taxlaw-2838	95	18	support	support	NOUN
taxlaw-2838	95	19	of	of	ADP
taxlaw-2838	95	20	the	the	DET
taxlaw-2838	95	21	courts	court	NOUN
taxlaw-2838	95	22	,	,	PUNCT
taxlaw-2838	95	23	but	but	CCONJ
taxlaw-2838	95	24	the	the	DET
taxlaw-2838	95	25	material	material	NOUN
taxlaw-2838	95	26	achievements	achievement	NOUN
taxlaw-2838	95	27	of	of	ADP
taxlaw-2838	95	28	this	this	DET
taxlaw-2838	95	29	process	process	NOUN
taxlaw-2838	95	30	taught	teach	VERB
taxlaw-2838	95	31	subsequent	subsequent	ADJ
taxlaw-2838	95	32	policymakers	policymaker	NOUN
taxlaw-2838	95	33	an	an	DET
taxlaw-2838	95	34	important	important	ADJ
taxlaw-2838	95	35	lesson	lesson	NOUN
taxlaw-2838	95	36	about	about	ADP
taxlaw-2838	95	37	successful	successful	ADJ
taxlaw-2838	95	38	administrative	administrative	ADJ
taxlaw-2838	95	39	innovation	innovation	NOUN
taxlaw-2838	95	40	.	.	PUNCT
taxlaw-2838	96	1	part	part	NOUN
taxlaw-2838	96	2	v	v	NUM
taxlaw-2838	96	3	explores	explore	VERB
taxlaw-2838	96	4	the	the	DET
taxlaw-2838	96	5	interregnum	interregnum	NOUN
taxlaw-2838	96	6	between	between	ADP
taxlaw-2838	96	7	the	the	DET
taxlaw-2838	96	8	use	use	NOUN
taxlaw-2838	96	9	of	of	ADP
taxlaw-2838	96	10	information	information	NOUN
taxlaw-2838	96	11	reporting	report	VERB
taxlaw-2838	96	12	as	as	ADP
taxlaw-2838	96	13	part	part	NOUN
taxlaw-2838	96	14	of	of	ADP
taxlaw-2838	96	15	the	the	DET
taxlaw-2838	96	16	1913	1913	NUM
taxlaw-2838	96	17	income	income	NOUN
taxlaw-2838	96	18	tax	tax	NOUN
taxlaw-2838	96	19	and	and	CCONJ
taxlaw-2838	96	20	the	the	DET
taxlaw-2838	96	21	institutional	institutional	ADJ
taxlaw-2838	96	22	establishment	establishment	NOUN
taxlaw-2838	96	23	of	of	ADP
taxlaw-2838	96	24	mandatory	mandatory	ADJ
taxlaw-2838	96	25	withholding	withholding	NOUN
taxlaw-2838	96	26	in	in	ADP
taxlaw-2838	96	27	1943	1943	NUM
taxlaw-2838	96	28	.	.	PUNCT
taxlaw-2838	97	1	this	this	DET
taxlaw-2838	97	2	period	period	NOUN
taxlaw-2838	97	3	is	be	AUX
taxlaw-2838	97	4	critical	critical	ADJ
taxlaw-2838	97	5	for	for	ADP
taxlaw-2838	97	6	what	what	PRON
taxlaw-2838	97	7	it	it	PRON
taxlaw-2838	97	8	can	can	AUX
taxlaw-2838	97	9	tell	tell	VERB
taxlaw-2838	97	10	us	we	PRON
taxlaw-2838	97	11	about	about	ADP
taxlaw-2838	97	12	the	the	DET
taxlaw-2838	97	13	rising	rise	VERB
taxlaw-2838	97	14	opposition	opposition	NOUN
taxlaw-2838	97	15	to	to	PART
taxlaw-2838	97	16	income	income	NOUN
taxlaw-2838	97	17	tax	tax	NOUN
taxlaw-2838	97	18	withholding	withholding	NOUN
taxlaw-2838	97	19	.	.	PUNCT
taxlaw-2838	98	1	this	this	DET
taxlaw-2838	98	2	period	period	NOUN
taxlaw-2838	98	3	was	be	AUX
taxlaw-2838	98	4	also	also	ADV
taxlaw-2838	98	5	when	when	SCONJ
taxlaw-2838	98	6	the	the	DET
taxlaw-2838	98	7	advent	advent	NOUN
taxlaw-2838	98	8	of	of	ADP
taxlaw-2838	98	9	social	social	ADJ
taxlaw-2838	98	10	security	security	NOUN
taxlaw-2838	98	11	in	in	ADP
taxlaw-2838	98	12	1935	1935	NUM
taxlaw-2838	98	13	contributed	contribute	VERB
taxlaw-2838	98	14	to	to	ADP
taxlaw-2838	98	15	a	a	DET
taxlaw-2838	98	16	learning	learning	NOUN
taxlaw-2838	98	17	process	process	NOUN
taxlaw-2838	98	18	that	that	PRON
taxlaw-2838	98	19	eventually	eventually	ADV
taxlaw-2838	98	20	paved	pave	VERB
taxlaw-2838	98	21	the	the	DET
taxlaw-2838	98	22	way	way	NOUN
taxlaw-2838	98	23	for	for	ADP
taxlaw-2838	98	24	our	our	PRON
taxlaw-2838	98	25	permanent	permanent	ADJ
taxlaw-2838	98	26	system	system	NOUN
taxlaw-2838	98	27	of	of	ADP
taxlaw-2838	98	28	income	income	NOUN
taxlaw-2838	98	29	tax	tax	NOUN
taxlaw-2838	98	30	withholding	withholding	NOUN
taxlaw-2838	98	31	.	.	PUNCT
taxlaw-2838	99	1	thus	thus	ADV
taxlaw-2838	99	2	,	,	PUNCT
taxlaw-2838	99	3	between	between	ADP
taxlaw-2838	99	4	the	the	DET
taxlaw-2838	99	5	two	two	NUM
taxlaw-2838	99	6	world	world	NOUN
taxlaw-2838	99	7	wars	war	NOUN
taxlaw-2838	99	8	,	,	PUNCT
taxlaw-2838	99	9	the	the	DET
taxlaw-2838	99	10	administrative	administrative	ADJ
taxlaw-2838	99	11	process	process	NOUN
taxlaw-2838	99	12	of	of	ADP
taxlaw-2838	99	13	withholding	withholding	NOUN
taxlaw-2838	99	14	went	go	VERB
taxlaw-2838	99	15	through	through	ADP
taxlaw-2838	99	16	an	an	DET
taxlaw-2838	99	17	episodic	episodic	ADJ
taxlaw-2838	99	18	era	era	NOUN
taxlaw-2838	99	19	when	when	SCONJ
taxlaw-2838	99	20	its	its	PRON
taxlaw-2838	99	21	future	future	ADJ
taxlaw-2838	99	22	fortunes	fortune	NOUN
taxlaw-2838	99	23	were	be	AUX
taxlaw-2838	99	24	highly	highly	ADV
taxlaw-2838	99	25	uncertain	uncertain	ADJ
taxlaw-2838	99	26	.	.	PUNCT
taxlaw-2838	100	1	this	this	DET
taxlaw-2838	100	2	section	section	NOUN
taxlaw-2838	100	3	seeks	seek	VERB
taxlaw-2838	100	4	to	to	PART
taxlaw-2838	100	5	make	make	VERB
taxlaw-2838	100	6	sense	sense	NOUN
taxlaw-2838	100	7	of	of	ADP
taxlaw-2838	100	8	the	the	DET
taxlaw-2838	100	9	rise	rise	NOUN
taxlaw-2838	100	10	,	,	PUNCT
taxlaw-2838	100	11	fall	fall	NOUN
taxlaw-2838	100	12	,	,	PUNCT
taxlaw-2838	100	13	and	and	CCONJ
taxlaw-2838	100	14	return	return	NOUN
taxlaw-2838	100	15	of	of	ADP
taxlaw-2838	100	16	income	income	NOUN
taxlaw-2838	100	17	tax	tax	NOUN
taxlaw-2838	100	18	withholding	withholding	NOUN
taxlaw-2838	100	19	and	and	CCONJ
taxlaw-2838	100	20	information	information	NOUN
taxlaw-2838	100	21	reporting	reporting	NOUN
taxlaw-2838	100	22	.	.	PUNCT
taxlaw-2838	101	1	this	this	DET
taxlaw-2838	101	2	article	article	NOUN
taxlaw-2838	101	3	concludes	conclude	VERB
taxlaw-2838	101	4	with	with	ADP
taxlaw-2838	101	5	an	an	DET
taxlaw-2838	101	6	assessment	assessment	NOUN
taxlaw-2838	101	7	of	of	ADP
taxlaw-2838	101	8	how	how	SCONJ
taxlaw-2838	101	9	,	,	PUNCT
taxlaw-2838	101	10	during	during	ADP
taxlaw-2838	101	11	the	the	DET
taxlaw-2838	101	12	post	post	ADJ
taxlaw-2838	101	13	-	-	ADJ
taxlaw-2838	101	14	wwii	wwii	ADJ
taxlaw-2838	101	15	era	era	NOUN
taxlaw-2838	101	16	,	,	PUNCT
taxlaw-2838	101	17	withholding	withholding	NOUN
taxlaw-2838	101	18	and	and	CCONJ
taxlaw-2838	101	19	information	information	NOUN
taxlaw-2838	101	20	reporting	reporting	NOUN
taxlaw-2838	101	21	became	become	VERB
taxlaw-2838	101	22	an	an	DET
taxlaw-2838	101	23	entrenched	entrenched	ADJ
taxlaw-2838	101	24	part	part	NOUN
taxlaw-2838	101	25	not	not	PART
taxlaw-2838	101	26	only	only	ADV
taxlaw-2838	101	27	of	of	ADP
taxlaw-2838	101	28	our	our	PRON
taxlaw-2838	101	29	tax	tax	NOUN
taxlaw-2838	101	30	system	system	NOUN
taxlaw-2838	101	31	,	,	PUNCT
taxlaw-2838	101	32	but	but	CCONJ
taxlaw-2838	101	33	also	also	ADV
taxlaw-2838	101	34	of	of	ADP
taxlaw-2838	101	35	american	american	ADJ
taxlaw-2838	101	36	political	political	ADJ
taxlaw-2838	101	37	and	and	CCONJ
taxlaw-2838	101	38	legal	legal	ADJ
taxlaw-2838	101	39	culture	culture	NOUN
taxlaw-2838	101	40	.	.	PUNCT
taxlaw-2838	102	1	the	the	DET
taxlaw-2838	102	2	conclusion	conclusion	NOUN
taxlaw-2838	102	3	also	also	ADV
taxlaw-2838	102	4	reflects	reflect	VERB
taxlaw-2838	102	5	on	on	ADP
taxlaw-2838	102	6	how	how	SCONJ
taxlaw-2838	102	7	the	the	DET
taxlaw-2838	102	8	historical	historical	ADJ
taxlaw-2838	102	9	evolution	evolution	NOUN
taxlaw-2838	102	10	of	of	ADP
taxlaw-2838	102	11	withholding	withholding	NOUN
taxlaw-2838	102	12	and	and	CCONJ
taxlaw-2838	102	13	information	information	NOUN
taxlaw-2838	102	14	reporting	reporting	NOUN
taxlaw-2838	102	15	may	may	AUX
taxlaw-2838	102	16	help	help	VERB
taxlaw-2838	102	17	us	we	PRON
taxlaw-2838	102	18	better	well	ADV
taxlaw-2838	102	19	understand	understand	VERB
taxlaw-2838	102	20	the	the	DET
taxlaw-2838	102	21	current	current	ADJ
taxlaw-2838	102	22	and	and	CCONJ
taxlaw-2838	102	23	future	future	ADJ
taxlaw-2838	102	24	possibilities	possibility	NOUN
taxlaw-2838	102	25	for	for	ADP
taxlaw-2838	102	26	administrative	administrative	ADJ
taxlaw-2838	102	27	reforms	reform	NOUN
taxlaw-2838	102	28	.	.	PUNCT
taxlaw-2838	103	1	ii	ii	X
taxlaw-2838	103	2	.	.	PUNCT
taxlaw-2838	104	1	the	the	DET
taxlaw-2838	104	2	existing	exist	VERB
taxlaw-2838	104	3	literature	literature	NOUN
taxlaw-2838	104	4	and	and	CCONJ
taxlaw-2838	104	5	the	the	DET
taxlaw-2838	104	6	significance	significance	NOUN
taxlaw-2838	104	7	of	of	ADP
taxlaw-2838	104	8	the	the	DET
taxlaw-2838	104	9	early	early	ADJ
taxlaw-2838	104	10	history	history	NOUN
taxlaw-2838	104	11	of	of	ADP
taxlaw-2838	104	12	withholding	withhold	VERB
taxlaw-2838	104	13	other	other	ADJ
taxlaw-2838	104	14	scholars	scholar	NOUN
taxlaw-2838	104	15	have	have	AUX
taxlaw-2838	104	16	duly	duly	ADV
taxlaw-2838	104	17	noted	note	VERB
taxlaw-2838	104	18	the	the	DET
taxlaw-2838	104	19	importance	importance	NOUN
taxlaw-2838	104	20	of	of	ADP
taxlaw-2838	104	21	third	third	ADJ
taxlaw-2838	104	22	-	-	PUNCT
taxlaw-2838	104	23	party	party	NOUN
taxlaw-2838	104	24	reporting	reporting	NOUN
taxlaw-2838	104	25	and	and	CCONJ
taxlaw-2838	104	26	income	income	NOUN
taxlaw-2838	104	27	tax	tax	NOUN
taxlaw-2838	104	28	withholding	withholding	NOUN
taxlaw-2838	104	29	.	.	PUNCT
taxlaw-2838	105	1	public	public	ADJ
taxlaw-2838	105	2	finance	finance	NOUN
taxlaw-2838	105	3	economists	economist	NOUN
taxlaw-2838	105	4	,	,	PUNCT
taxlaw-2838	105	5	for	for	ADP
taxlaw-2838	105	6	example	example	NOUN
taxlaw-2838	105	7	,	,	PUNCT
taxlaw-2838	105	8	have	have	AUX
taxlaw-2838	105	9	empirically	empirically	ADV
taxlaw-2838	105	10	documented	document	VERB
taxlaw-2838	105	11	how	how	SCONJ
taxlaw-2838	105	12	more	more	ADV
taxlaw-2838	105	13	stringent	stringent	ADJ
taxlaw-2838	105	14	forms	form	NOUN
taxlaw-2838	105	15	of	of	ADP
taxlaw-2838	105	16	withholding	withholding	NOUN
taxlaw-2838	105	17	and	and	CCONJ
taxlaw-2838	105	18	information	information	NOUN
taxlaw-2838	105	19	reporting	reporting	NOUN
taxlaw-2838	105	20	generally	generally	ADV
taxlaw-2838	105	21	increase	increase	VERB
taxlaw-2838	105	22	tax	tax	NOUN
taxlaw-2838	105	23	compliance.21	compliance.21	PROPN
taxlaw-2838	105	24	tax	tax	NOUN
taxlaw-2838	105	25	law	law	NOUN
taxlaw-2838	105	26	scholars	scholar	NOUN
taxlaw-2838	105	27	have	have	AUX
taxlaw-2838	105	28	similarly	similarly	ADV
taxlaw-2838	105	29	documented	document	VERB
taxlaw-2838	105	30	how	how	SCONJ
taxlaw-2838	105	31	third	third	ADJ
taxlaw-2838	105	32	-	-	PUNCT
taxlaw-2838	105	33	party	party	NOUN
taxlaw-2838	105	34	reporting	reporting	NOUN
taxlaw-2838	105	35	provides	provide	VERB
taxlaw-2838	105	36	a	a	DET
taxlaw-2838	105	37	structural	structural	ADJ
taxlaw-2838	105	38	mechanism	mechanism	NOUN
taxlaw-2838	105	39	to	to	PART
taxlaw-2838	105	40	reduce	reduce	VERB
taxlaw-2838	105	41	tax	tax	NOUN
taxlaw-2838	105	42	evasion	evasion	NOUN
taxlaw-2838	105	43	and	and	CCONJ
taxlaw-2838	105	44	facilitate	facilitate	NOUN
taxlaw-2838	105	45	compliance.22	compliance.22	PROPN
taxlaw-2838	105	46	some	some	DET
taxlaw-2838	105	47	scholars	scholar	NOUN
taxlaw-2838	105	48	have	have	AUX
taxlaw-2838	105	49	even	even	ADV
taxlaw-2838	105	50	theorized	theorize	VERB
taxlaw-2838	105	51	that	that	SCONJ
taxlaw-2838	105	52	the	the	DET
taxlaw-2838	105	53	american	american	ADJ
taxlaw-2838	105	54	combination	combination	NOUN
taxlaw-2838	105	55	of	of	ADP
taxlaw-2838	105	56	inexact	inexact	ADJ
taxlaw-2838	105	57	withholding	withholding	NOUN
taxlaw-2838	105	58	and	and	CCONJ
taxlaw-2838	105	59	tax	tax	NOUN
taxlaw-2838	105	60	filing	filing	NOUN
taxlaw-2838	105	61	reconciliation	reconciliation	NOUN
taxlaw-2838	105	62	may	may	AUX
taxlaw-2838	105	63	have	have	VERB
taxlaw-2838	105	64	ancillary	ancillary	ADJ
taxlaw-2838	105	65	political	political	ADJ
taxlaw-2838	105	66	and	and	CCONJ
taxlaw-2838	105	67	social	social	ADJ
taxlaw-2838	105	68	benefits	benefit	NOUN
taxlaw-2838	105	69	beyond	beyond	ADP
taxlaw-2838	105	70	increasing	increase	VERB
taxlaw-2838	105	71	compliance.23	compliance.23	PROPN
taxlaw-2838	105	72	nearly	nearly	ADV
taxlaw-2838	105	73	all	all	PRON
taxlaw-2838	105	74	of	of	ADP
taxlaw-2838	105	75	these	these	DET
taxlaw-2838	105	76	accounts	account	NOUN
taxlaw-2838	105	77	are	be	AUX
taxlaw-2838	105	78	premised	premise	VERB
taxlaw-2838	105	79	on	on	ADP
taxlaw-2838	105	80	the	the	DET
taxlaw-2838	105	81	notion	notion	NOUN
taxlaw-2838	105	82	that	that	SCONJ
taxlaw-2838	105	83	the	the	DET
taxlaw-2838	105	84	u.s	u.s	PROPN
taxlaw-2838	105	85	.	.	PROPN
taxlaw-2838	105	86	tax	tax	NOUN
taxlaw-2838	105	87	system	system	NOUN
taxlaw-2838	105	88	operates	operate	VERB
taxlaw-2838	105	89	under	under	ADP
taxlaw-2838	105	90	what	what	PRON
taxlaw-2838	105	91	political	political	ADJ
taxlaw-2838	105	92	scientist	scientist	NOUN
taxlaw-2838	105	93	margaret	margaret	PROPN
taxlaw-2838	105	94	levi	levi	PROPN
taxlaw-2838	105	95	has	have	AUX
taxlaw-2838	105	96	dubbed	dub	VERB
taxlaw-2838	105	97	“	"	PUNCT
taxlaw-2838	105	98	quasi	quasi	ADJ
taxlaw-2838	105	99	-	-	ADJ
taxlaw-2838	105	100	voluntary	voluntary	ADJ
taxlaw-2838	105	101	compliance	compliance	NOUN
taxlaw-2838	105	102	,	,	PUNCT
taxlaw-2838	105	103	”	"	PUNCT
taxlaw-2838	105	104	a	a	DET
taxlaw-2838	105	105	system	system	NOUN
taxlaw-2838	105	106	of	of	ADP
taxlaw-2838	105	107	compliance	compliance	NOUN
taxlaw-2838	105	108	that	that	PRON
taxlaw-2838	105	109	combines	combine	VERB
taxlaw-2838	105	110	individual	individual	ADJ
taxlaw-2838	105	111	voluntariness	voluntariness	ADJ
taxlaw-2838	105	112	with	with	ADP
taxlaw-2838	105	113	potential	potential	ADJ
taxlaw-2838	105	114	compulsion	compulsion	NOUN
taxlaw-2838	105	115	by	by	ADP
taxlaw-2838	105	116	the	the	DET
taxlaw-2838	105	117	state.24	state.24	NOUN
taxlaw-2838	105	118	21	21	NUM
taxlaw-2838	105	119	see	see	NOUN
taxlaw-2838	105	120	,	,	PUNCT
taxlaw-2838	105	121	e.g.	e.g.	ADV
taxlaw-2838	105	122	,	,	PUNCT
taxlaw-2838	105	123	ann	ann	PROPN
taxlaw-2838	105	124	d.	d.	PROPN
taxlaw-2838	105	125	witte	witte	PROPN
taxlaw-2838	105	126	&	&	CCONJ
taxlaw-2838	105	127	diane	diane	PROPN
taxlaw-2838	105	128	f.	f.	PROPN
taxlaw-2838	105	129	woodbury	woodbury	PROPN
taxlaw-2838	105	130	,	,	PUNCT
taxlaw-2838	105	131	the	the	DET
taxlaw-2838	105	132	effect	effect	NOUN
taxlaw-2838	105	133	of	of	ADP
taxlaw-2838	105	134	tax	tax	NOUN
taxlaw-2838	105	135	laws	law	NOUN
taxlaw-2838	105	136	and	and	CCONJ
taxlaw-2838	105	137	tax	tax	NOUN
taxlaw-2838	105	138	administration	administration	NOUN
taxlaw-2838	105	139	on	on	ADP
taxlaw-2838	105	140	tax	tax	NOUN
taxlaw-2838	105	141	compliance	compliance	NOUN
taxlaw-2838	105	142	:	:	PUNCT
taxlaw-2838	105	143	the	the	DET
taxlaw-2838	105	144	case	case	NOUN
taxlaw-2838	105	145	of	of	ADP
taxlaw-2838	105	146	the	the	DET
taxlaw-2838	105	147	u.s	u.s	PROPN
taxlaw-2838	105	148	.	.	PROPN
taxlaw-2838	105	149	individual	individual	ADJ
taxlaw-2838	105	150	income	income	NOUN
taxlaw-2838	105	151	tax	tax	NOUN
taxlaw-2838	105	152	,	,	PUNCT
taxlaw-2838	105	153	38	38	NUM
taxlaw-2838	105	154	nat’l	nat’l	NOUN
taxlaw-2838	105	155	tax	tax	NOUN
taxlaw-2838	105	156	j.	j.	PROPN
taxlaw-2838	105	157	1	1	NUM
taxlaw-2838	105	158	(	(	PUNCT
taxlaw-2838	105	159	1985	1985	NUM
taxlaw-2838	105	160	)	)	PUNCT
taxlaw-2838	105	161	;	;	PUNCT
taxlaw-2838	105	162	slemrod	slemrod	NOUN
taxlaw-2838	105	163	,	,	PUNCT
taxlaw-2838	105	164	supra	supra	PROPN
taxlaw-2838	105	165	note	note	NOUN
taxlaw-2838	105	166	7	7	NUM
taxlaw-2838	105	167	.	.	SYM
taxlaw-2838	105	168	22	22	NUM
taxlaw-2838	105	169	lederman	lederman	NOUN
taxlaw-2838	105	170	,	,	PUNCT
taxlaw-2838	105	171	supra	supra	PROPN
taxlaw-2838	105	172	note	note	NOUN
taxlaw-2838	105	173	7	7	NUM
taxlaw-2838	105	174	.	.	SYM
taxlaw-2838	105	175	23	23	NUM
taxlaw-2838	105	176	lawrence	lawrence	NOUN
taxlaw-2838	105	177	zelenak	zelenak	NOUN
taxlaw-2838	105	178	,	,	PUNCT
taxlaw-2838	105	179	learning	learn	VERB
taxlaw-2838	105	180	to	to	PART
taxlaw-2838	105	181	love	love	VERB
taxlaw-2838	105	182	form	form	NOUN
taxlaw-2838	105	183	1040	1040	NUM
taxlaw-2838	105	184	(	(	PUNCT
taxlaw-2838	105	185	2013	2013	NUM
taxlaw-2838	105	186	)	)	PUNCT
taxlaw-2838	105	187	.	.	PUNCT
taxlaw-2838	106	1	zelenak	zelenak	NOUN
taxlaw-2838	106	2	contends	contend	VERB
taxlaw-2838	106	3	that	that	SCONJ
taxlaw-2838	106	4	the	the	DET
taxlaw-2838	106	5	present	present	ADJ
taxlaw-2838	106	6	u.s	u.s	PROPN
taxlaw-2838	106	7	.	.	PROPN
taxlaw-2838	106	8	system	system	NOUN
taxlaw-2838	106	9	of	of	ADP
taxlaw-2838	106	10	inexact	inexact	ADJ
taxlaw-2838	106	11	withholding	withholding	NOUN
taxlaw-2838	106	12	and	and	CCONJ
taxlaw-2838	106	13	tax	tax	NOUN
taxlaw-2838	106	14	filing	filing	NOUN
taxlaw-2838	106	15	reconciliation	reconciliation	NOUN
taxlaw-2838	106	16	has	have	VERB
taxlaw-2838	106	17	the	the	DET
taxlaw-2838	106	18	potential	potential	NOUN
taxlaw-2838	106	19	to	to	PART
taxlaw-2838	106	20	increase	increase	VERB
taxlaw-2838	106	21	a	a	DET
taxlaw-2838	106	22	sense	sense	NOUN
taxlaw-2838	106	23	of	of	ADP
taxlaw-2838	106	24	civic	civic	ADJ
taxlaw-2838	106	25	engagement	engagement	NOUN
taxlaw-2838	106	26	and	and	CCONJ
taxlaw-2838	106	27	fiscal	fiscal	ADJ
taxlaw-2838	106	28	citizenship	citizenship	NOUN
taxlaw-2838	106	29	.	.	PUNCT
taxlaw-2838	107	1	i	i	PRON
taxlaw-2838	107	2	d.	d.	VERB
taxlaw-2838	107	3	at	at	ADP
taxlaw-2838	107	4	111–125	111–125	NUM
taxlaw-2838	107	5	.	.	PUNCT
taxlaw-2838	108	1	24	24	NUM
taxlaw-2838	108	2	see	see	VERB
taxlaw-2838	108	3	generally	generally	ADV
taxlaw-2838	108	4	margaret	margaret	PROPN
taxlaw-2838	108	5	levi	levi	PROPN
taxlaw-2838	108	6	,	,	PUNCT
taxlaw-2838	108	7	of	of	ADP
taxlaw-2838	108	8	rule	rule	NOUN
taxlaw-2838	108	9	and	and	CCONJ
taxlaw-2838	108	10	revenue	revenue	NOUN
taxlaw-2838	108	11	(	(	PUNCT
taxlaw-2838	108	12	1997	1997	NUM
taxlaw-2838	108	13	)	)	PUNCT
taxlaw-2838	108	14	.	.	PUNCT
taxlaw-2838	109	1	150	150	NUM
taxlaw-2838	109	2	columbia	columbia	PROPN
taxlaw-2838	109	3	journal	journal	PROPN
taxlaw-2838	109	4	of	of	ADP
taxlaw-2838	109	5	tax	tax	NOUN
taxlaw-2838	109	6	law	law	NOUN
taxlaw-2838	109	7	[	[	X
taxlaw-2838	109	8	vol.7:144	vol.7:144	PROPN
taxlaw-2838	109	9	indeed	indeed	ADV
taxlaw-2838	109	10	,	,	PUNCT
taxlaw-2838	109	11	withholding	withholding	NOUN
taxlaw-2838	109	12	and	and	CCONJ
taxlaw-2838	109	13	third	third	ADJ
taxlaw-2838	109	14	-	-	PUNCT
taxlaw-2838	109	15	party	party	NOUN
taxlaw-2838	109	16	reporting	reporting	NOUN
taxlaw-2838	109	17	are	be	AUX
taxlaw-2838	109	18	both	both	PRON
taxlaw-2838	109	19	crucial	crucial	ADJ
taxlaw-2838	109	20	catalysts	catalyst	NOUN
taxlaw-2838	109	21	in	in	ADP
taxlaw-2838	109	22	supporting	support	VERB
taxlaw-2838	109	23	a	a	DET
taxlaw-2838	109	24	quasi	quasi	ADJ
taxlaw-2838	109	25	-	-	ADJ
taxlaw-2838	109	26	voluntary	voluntary	ADJ
taxlaw-2838	109	27	system	system	NOUN
taxlaw-2838	109	28	of	of	ADP
taxlaw-2838	109	29	tax	tax	NOUN
taxlaw-2838	109	30	compliance	compliance	NOUN
taxlaw-2838	109	31	.	.	PUNCT
taxlaw-2838	110	1	as	as	SCONJ
taxlaw-2838	110	2	most	most	ADJ
taxlaw-2838	110	3	students	student	NOUN
taxlaw-2838	110	4	of	of	ADP
taxlaw-2838	110	5	u.s	u.s	PROPN
taxlaw-2838	110	6	.	.	PROPN
taxlaw-2838	110	7	taxation	taxation	NOUN
taxlaw-2838	110	8	know	know	VERB
taxlaw-2838	110	9	,	,	PUNCT
taxlaw-2838	110	10	the	the	DET
taxlaw-2838	110	11	use	use	NOUN
taxlaw-2838	110	12	of	of	ADP
taxlaw-2838	110	13	withholding	withholding	NOUN
taxlaw-2838	110	14	and	and	CCONJ
taxlaw-2838	110	15	third	third	ADJ
taxlaw-2838	110	16	-	-	PUNCT
taxlaw-2838	110	17	party	party	NOUN
taxlaw-2838	110	18	reporting	reporting	NOUN
taxlaw-2838	110	19	curtail	curtail	NOUN
taxlaw-2838	110	20	,	,	PUNCT
taxlaw-2838	110	21	and	and	CCONJ
taxlaw-2838	110	22	in	in	ADP
taxlaw-2838	110	23	some	some	DET
taxlaw-2838	110	24	cases	case	NOUN
taxlaw-2838	110	25	almost	almost	ADV
taxlaw-2838	110	26	eliminate	eliminate	VERB
taxlaw-2838	110	27	,	,	PUNCT
taxlaw-2838	110	28	the	the	DET
taxlaw-2838	110	29	underreporting	underreporting	NOUN
taxlaw-2838	110	30	of	of	ADP
taxlaw-2838	110	31	taxable	taxable	ADJ
taxlaw-2838	110	32	individual	individual	ADJ
taxlaw-2838	110	33	income	income	NOUN
taxlaw-2838	110	34	.	.	PUNCT
taxlaw-2838	111	1	according	accord	VERB
taxlaw-2838	111	2	to	to	ADP
taxlaw-2838	111	3	irs	irs	PROPN
taxlaw-2838	111	4	tax	tax	NOUN
taxlaw-2838	111	5	gap	gap	NOUN
taxlaw-2838	111	6	studies	study	NOUN
taxlaw-2838	111	7	,	,	PUNCT
taxlaw-2838	111	8	only	only	ADV
taxlaw-2838	111	9	one	one	NUM
taxlaw-2838	111	10	percent	percent	NOUN
taxlaw-2838	111	11	of	of	ADP
taxlaw-2838	111	12	wages	wage	NOUN
taxlaw-2838	111	13	and	and	CCONJ
taxlaw-2838	111	14	salaries	salary	NOUN
taxlaw-2838	111	15	,	,	PUNCT
taxlaw-2838	111	16	which	which	PRON
taxlaw-2838	111	17	are	be	AUX
taxlaw-2838	111	18	remitted	remit	VERB
taxlaw-2838	111	19	through	through	ADP
taxlaw-2838	111	20	withholding	withholding	NOUN
taxlaw-2838	111	21	,	,	PUNCT
taxlaw-2838	111	22	are	be	AUX
taxlaw-2838	111	23	underreported	underreported	ADJ
taxlaw-2838	111	24	.	.	PUNCT
taxlaw-2838	112	1	similarly	similarly	ADV
taxlaw-2838	112	2	,	,	PUNCT
taxlaw-2838	112	3	only	only	ADV
taxlaw-2838	112	4	four	four	NUM
taxlaw-2838	112	5	percent	percent	NOUN
taxlaw-2838	112	6	of	of	ADP
taxlaw-2838	112	7	taxable	taxable	ADJ
taxlaw-2838	112	8	interest	interest	NOUN
taxlaw-2838	112	9	and	and	CCONJ
taxlaw-2838	112	10	dividends	dividend	NOUN
taxlaw-2838	112	11	,	,	PUNCT
taxlaw-2838	112	12	which	which	PRON
taxlaw-2838	112	13	are	be	AUX
taxlaw-2838	112	14	governed	govern	VERB
taxlaw-2838	112	15	by	by	ADP
taxlaw-2838	112	16	third	third	ADJ
taxlaw-2838	112	17	-	-	PUNCT
taxlaw-2838	112	18	party	party	NOUN
taxlaw-2838	112	19	information	information	NOUN
taxlaw-2838	112	20	reporting	reporting	NOUN
taxlaw-2838	112	21	requirements	requirement	NOUN
taxlaw-2838	112	22	,	,	PUNCT
taxlaw-2838	112	23	are	be	AUX
taxlaw-2838	112	24	misreported.25	misreported.25	ADJ
taxlaw-2838	112	25	moreover	moreover	ADV
taxlaw-2838	112	26	,	,	PUNCT
taxlaw-2838	112	27	tax	tax	NOUN
taxlaw-2838	112	28	withholding	withholding	NOUN
taxlaw-2838	112	29	and	and	CCONJ
taxlaw-2838	112	30	third	third	ADJ
taxlaw-2838	112	31	-	-	PUNCT
taxlaw-2838	112	32	party	party	NOUN
taxlaw-2838	112	33	reporting	reporting	NOUN
taxlaw-2838	112	34	are	be	AUX
taxlaw-2838	112	35	responsible	responsible	ADJ
taxlaw-2838	112	36	for	for	ADP
taxlaw-2838	112	37	a	a	DET
taxlaw-2838	112	38	significant	significant	ADJ
taxlaw-2838	112	39	portion	portion	NOUN
taxlaw-2838	112	40	of	of	ADP
taxlaw-2838	112	41	annual	annual	ADJ
taxlaw-2838	112	42	public	public	ADJ
taxlaw-2838	112	43	revenues	revenue	NOUN
taxlaw-2838	112	44	.	.	PUNCT
taxlaw-2838	113	1	scholarly	scholarly	ADJ
taxlaw-2838	113	2	estimates	estimate	NOUN
taxlaw-2838	113	3	suggest	suggest	VERB
taxlaw-2838	113	4	that	that	SCONJ
taxlaw-2838	113	5	withholding	withhold	VERB
taxlaw-2838	113	6	alone	alone	ADV
taxlaw-2838	113	7	accounts	account	VERB
taxlaw-2838	113	8	for	for	ADP
taxlaw-2838	113	9	roughly	roughly	ADV
taxlaw-2838	113	10	70	70	NUM
taxlaw-2838	113	11	%	%	NOUN
taxlaw-2838	113	12	of	of	ADP
taxlaw-2838	113	13	all	all	DET
taxlaw-2838	113	14	annual	annual	ADJ
taxlaw-2838	113	15	tax	tax	NOUN
taxlaw-2838	113	16	income	income	NOUN
taxlaw-2838	113	17	tax	tax	NOUN
taxlaw-2838	113	18	receipts.26	receipts.26	VERB
taxlaw-2838	113	19	these	these	DET
taxlaw-2838	113	20	figures	figure	NOUN
taxlaw-2838	113	21	and	and	CCONJ
taxlaw-2838	113	22	the	the	DET
taxlaw-2838	113	23	existing	exist	VERB
taxlaw-2838	113	24	literature	literature	NOUN
taxlaw-2838	113	25	illustrate	illustrate	VERB
taxlaw-2838	113	26	the	the	DET
taxlaw-2838	113	27	critical	critical	ADJ
taxlaw-2838	113	28	role	role	NOUN
taxlaw-2838	113	29	that	that	PRON
taxlaw-2838	113	30	withholding	withholding	NOUN
taxlaw-2838	113	31	and	and	CCONJ
taxlaw-2838	113	32	information	information	NOUN
taxlaw-2838	113	33	reporting	reporting	NOUN
taxlaw-2838	113	34	play	play	NOUN
taxlaw-2838	113	35	in	in	ADP
taxlaw-2838	113	36	our	our	PRON
taxlaw-2838	113	37	existing	exist	VERB
taxlaw-2838	113	38	tax	tax	NOUN
taxlaw-2838	113	39	system	system	NOUN
taxlaw-2838	113	40	.	.	PUNCT
taxlaw-2838	114	1	table	table	NOUN
taxlaw-2838	114	2	1	1	NUM
taxlaw-2838	114	3	:	:	PUNCT
taxlaw-2838	114	4	compliance	compliance	NOUN
taxlaw-2838	114	5	estimates	estimate	NOUN
taxlaw-2838	114	6	for	for	ADP
taxlaw-2838	114	7	selected	select	VERB
taxlaw-2838	114	8	types	type	NOUN
taxlaw-2838	114	9	of	of	ADP
taxlaw-2838	114	10	personal	personal	ADJ
taxlaw-2838	114	11	income	income	NOUN
taxlaw-2838	114	12	,	,	PUNCT
taxlaw-2838	114	13	200127	200127	NUM
taxlaw-2838	114	14	type	type	NOUN
taxlaw-2838	114	15	of	of	ADP
taxlaw-2838	114	16	personal	personal	ADJ
taxlaw-2838	114	17	income	income	NOUN
taxlaw-2838	114	18	reported	report	VERB
taxlaw-2838	114	19	net	net	ADJ
taxlaw-2838	114	20	income	income	NOUN
taxlaw-2838	114	21	as	as	ADP
taxlaw-2838	114	22	a	a	DET
taxlaw-2838	114	23	percentage	percentage	NOUN
taxlaw-2838	114	24	of	of	ADP
taxlaw-2838	114	25	true	true	ADJ
taxlaw-2838	114	26	net	net	ADJ
taxlaw-2838	114	27	income	income	NOUN
taxlaw-2838	114	28	from	from	ADP
taxlaw-2838	114	29	this	this	DET
taxlaw-2838	114	30	source	source	NOUN
taxlaw-2838	114	31	percentage	percentage	NOUN
taxlaw-2838	114	32	of	of	ADP
taxlaw-2838	114	33	total	total	ADJ
taxlaw-2838	114	34	individual	individual	ADJ
taxlaw-2838	114	35	income	income	NOUN
taxlaw-2838	114	36	tax	tax	NOUN
taxlaw-2838	114	37	underreporting	underreporting	NOUN
taxlaw-2838	114	38	contributed	contribute	VERB
taxlaw-2838	114	39	by	by	ADP
taxlaw-2838	114	40	this	this	DET
taxlaw-2838	114	41	item	item	NOUN
taxlaw-2838	114	42	wages	wage	NOUN
taxlaw-2838	114	43	and	and	CCONJ
taxlaw-2838	114	44	salaries	salary	NOUN
taxlaw-2838	114	45	99	99	NUM
taxlaw-2838	114	46	5	5	NUM
taxlaw-2838	114	47	pensions	pension	NOUN
taxlaw-2838	114	48	and	and	CCONJ
taxlaw-2838	114	49	annuities	annuity	NOUN
taxlaw-2838	114	50	96	96	NUM
taxlaw-2838	114	51	2	2	NUM
taxlaw-2838	114	52	interest	interest	NOUN
taxlaw-2838	114	53	and	and	CCONJ
taxlaw-2838	114	54	dividends	dividend	NOUN
taxlaw-2838	114	55	96	96	NUM
taxlaw-2838	114	56	2	2	NUM
taxlaw-2838	114	57	capital	capital	NOUN
taxlaw-2838	114	58	gains	gain	NOUN
taxlaw-2838	114	59	88	88	NUM
taxlaw-2838	114	60	6	6	NUM
taxlaw-2838	114	61	partnerships	partnership	NOUN
taxlaw-2838	114	62	and	and	CCONJ
taxlaw-2838	114	63	s	s	NOUN
taxlaw-2838	114	64	corporations	corporation	NOUN
taxlaw-2838	114	65	82	82	NUM
taxlaw-2838	114	66	11	11	NUM
taxlaw-2838	114	67	nonfarm	nonfarm	NOUN
taxlaw-2838	114	68	proprietor	proprietor	NOUN
taxlaw-2838	114	69	income	income	NOUN
taxlaw-2838	114	70	43	43	NUM
taxlaw-2838	114	71	35	35	NUM
taxlaw-2838	114	72	farm	farm	NOUN
taxlaw-2838	114	73	net	net	ADJ
taxlaw-2838	114	74	income	income	NOUN
taxlaw-2838	114	75	28	28	NUM
taxlaw-2838	114	76	3	3	NUM
taxlaw-2838	114	77	despite	despite	SCONJ
taxlaw-2838	114	78	the	the	DET
taxlaw-2838	114	79	acknowledged	acknowledge	VERB
taxlaw-2838	114	80	importance	importance	NOUN
taxlaw-2838	114	81	of	of	ADP
taxlaw-2838	114	82	information	information	NOUN
taxlaw-2838	114	83	reporting	reporting	NOUN
taxlaw-2838	114	84	and	and	CCONJ
taxlaw-2838	114	85	withholding	withholding	NOUN
taxlaw-2838	114	86	,	,	PUNCT
taxlaw-2838	114	87	few	few	ADJ
taxlaw-2838	114	88	scholars	scholar	NOUN
taxlaw-2838	114	89	have	have	AUX
taxlaw-2838	114	90	examined	examine	VERB
taxlaw-2838	114	91	the	the	DET
taxlaw-2838	114	92	historical	historical	ADJ
taxlaw-2838	114	93	origins	origin	NOUN
taxlaw-2838	114	94	and	and	CCONJ
taxlaw-2838	114	95	development	development	NOUN
taxlaw-2838	114	96	of	of	ADP
taxlaw-2838	114	97	these	these	DET
taxlaw-2838	114	98	concepts	concept	NOUN
taxlaw-2838	114	99	.	.	PUNCT
taxlaw-2838	115	1	those	those	PRON
taxlaw-2838	115	2	that	that	PRON
taxlaw-2838	115	3	have	have	AUX
taxlaw-2838	115	4	generally	generally	ADV
taxlaw-2838	115	5	use	use	VERB
taxlaw-2838	115	6	the	the	DET
taxlaw-2838	115	7	adoption	adoption	NOUN
taxlaw-2838	115	8	of	of	ADP
taxlaw-2838	115	9	mandatory	mandatory	ADJ
taxlaw-2838	115	10	withholding	withholding	NOUN
taxlaw-2838	115	11	in	in	ADP
taxlaw-2838	115	12	1943	1943	NUM
taxlaw-2838	115	13	as	as	ADP
taxlaw-2838	115	14	a	a	DET
taxlaw-2838	115	15	case	case	NOUN
taxlaw-2838	115	16	study	study	NOUN
taxlaw-2838	115	17	to	to	PART
taxlaw-2838	115	18	test	test	VERB
taxlaw-2838	115	19	empirically	empirically	ADV
taxlaw-2838	115	20	some	some	DET
taxlaw-2838	115	21	larger	large	ADJ
taxlaw-2838	115	22	socio	socio	NOUN
taxlaw-2838	115	23	-	-	PUNCT
taxlaw-2838	115	24	legal	legal	ADJ
taxlaw-2838	115	25	or	or	CCONJ
taxlaw-2838	115	26	political	political	ADJ
taxlaw-2838	115	27	theory	theory	NOUN
taxlaw-2838	115	28	.	.	PUNCT
taxlaw-2838	116	1	for	for	ADP
taxlaw-2838	116	2	example	example	NOUN
taxlaw-2838	116	3	,	,	PUNCT
taxlaw-2838	116	4	professor	professor	PROPN
taxlaw-2838	116	5	anuj	anuj	PROPN
taxlaw-2838	116	6	c.	c.	PROPN
taxlaw-2838	116	7	desai	desai	PROPN
taxlaw-2838	116	8	has	have	AUX
taxlaw-2838	116	9	recently	recently	ADV
taxlaw-2838	116	10	explored	explore	VERB
taxlaw-2838	116	11	whether	whether	SCONJ
taxlaw-2838	116	12	the	the	DET
taxlaw-2838	116	13	current	current	ADJ
taxlaw-2838	116	14	tax	tax	NOUN
taxlaw-2838	116	15	payment	payment	NOUN
taxlaw-2838	116	16	act	act	NOUN
taxlaw-2838	116	17	of	of	ADP
taxlaw-2838	116	18	1943	1943	NUM
taxlaw-2838	116	19	and	and	CCONJ
taxlaw-2838	116	20	the	the	DET
taxlaw-2838	116	21	establishment	establishment	NOUN
taxlaw-2838	116	22	of	of	ADP
taxlaw-2838	116	23	withholding	withholding	NOUN
taxlaw-2838	116	24	can	can	AUX
taxlaw-2838	116	25	be	be	AUX
taxlaw-2838	116	26	depicted	depict	VERB
taxlaw-2838	116	27	as	as	ADP
taxlaw-2838	116	28	a	a	DET
taxlaw-2838	116	29	“	"	PUNCT
taxlaw-2838	116	30	superstatute	superstatute	NOUN
taxlaw-2838	116	31	”	"	PUNCT
taxlaw-2838	116	32	within	within	ADP
taxlaw-2838	116	33	existing	exist	VERB
taxlaw-2838	116	34	legal	legal	ADJ
taxlaw-2838	116	35	and	and	CCONJ
taxlaw-2838	116	36	constitutional	constitutional	ADJ
taxlaw-2838	116	37	theories	theory	NOUN
taxlaw-2838	116	38	.	.	PUNCT
taxlaw-2838	117	1	28	28	NUM
taxlaw-2838	118	1	likewise	likewise	ADV
taxlaw-2838	118	2	,	,	PUNCT
taxlaw-2838	118	3	economic	economic	ADJ
taxlaw-2838	118	4	historian	historian	NOUN
taxlaw-2838	118	5	charlotte	charlotte	PROPN
taxlaw-2838	118	6	twight	twight	PROPN
taxlaw-2838	118	7	has	have	AUX
taxlaw-2838	118	8	investigated	investigate	VERB
taxlaw-2838	118	9	the	the	DET
taxlaw-2838	118	10	evolution	evolution	NOUN
taxlaw-2838	118	11	of	of	ADP
taxlaw-2838	118	12	federal	federal	ADJ
taxlaw-2838	118	13	income	income	NOUN
taxlaw-2838	118	14	tax	tax	NOUN
taxlaw-2838	118	15	withholding	withholding	NOUN
taxlaw-2838	118	16	to	to	PART
taxlaw-2838	118	17	study	study	VERB
taxlaw-2838	118	18	how	how	SCONJ
taxlaw-2838	118	19	public	public	ADJ
taxlaw-2838	118	20	choice	choice	NOUN
taxlaw-2838	118	21	theory	theory	NOUN
taxlaw-2838	118	22	,	,	PUNCT
taxlaw-2838	118	23	or	or	CCONJ
taxlaw-2838	118	24	what	what	DET
taxlaw-2838	118	25	twight	twight	NOUN
taxlaw-2838	118	26	refers	refer	VERB
taxlaw-2838	118	27	to	to	ADP
taxlaw-2838	118	28	as	as	ADP
taxlaw-2838	118	29	a	a	DET
taxlaw-2838	118	30	“	"	PUNCT
taxlaw-2838	118	31	transaction	transaction	NOUN
taxlaw-2838	118	32	-	-	PUNCT
taxlaw-2838	118	33	cost	cost	NOUN
taxlaw-2838	118	34	”	"	PUNCT
taxlaw-2838	118	35	framework	framework	NOUN
taxlaw-2838	118	36	,	,	PUNCT
taxlaw-2838	118	37	can	can	AUX
taxlaw-2838	118	38	25	25	NUM
taxlaw-2838	118	39	see	see	VERB
taxlaw-2838	118	40	infra	infra	NOUN
taxlaw-2838	118	41	table	table	NOUN
taxlaw-2838	118	42	1	1	NUM
taxlaw-2838	118	43	.	.	PUNCT
taxlaw-2838	118	44	internal	internal	ADJ
taxlaw-2838	118	45	revenue	revenue	NOUN
taxlaw-2838	118	46	serv	serv	X
taxlaw-2838	118	47	.	.	PUNCT
taxlaw-2838	118	48	,	,	PUNCT
taxlaw-2838	118	49	tax	tax	NOUN
taxlaw-2838	118	50	gap	gap	NOUN
taxlaw-2838	118	51	update	update	NOUN
taxlaw-2838	118	52	,	,	PUNCT
taxlaw-2838	118	53	individual	individual	ADJ
taxlaw-2838	118	54	income	income	NOUN
taxlaw-2838	118	55	tax	tax	NOUN
taxlaw-2838	118	56	underreporting	underreporte	VERB
taxlaw-2838	118	57	gap	gap	NOUN
taxlaw-2838	118	58	estimates	estimate	NOUN
taxlaw-2838	118	59	,	,	PUNCT
taxlaw-2838	118	60	tax	tax	NOUN
taxlaw-2838	118	61	year	year	NOUN
taxlaw-2838	118	62	2001	2001	NUM
taxlaw-2838	118	63	(	(	PUNCT
taxlaw-2838	118	64	2007	2007	NUM
taxlaw-2838	118	65	)	)	PUNCT
taxlaw-2838	118	66	,	,	PUNCT
taxlaw-2838	118	67	https://www.irs.gov/pub/irs-utl/tax_gap_update	https://www.irs.gov/pub/irs-utl/tax_gap_update	VERB
taxlaw-2838	118	68	_	_	NOUN
taxlaw-2838	118	69	070212.pdf	070212.pdf	NOUN
taxlaw-2838	119	1	[	[	X
taxlaw-2838	119	2	https://perma.cc/x57n-lp65	https://perma.cc/x57n-lp65	X
taxlaw-2838	119	3	]	]	X
taxlaw-2838	119	4	.	.	PUNCT
taxlaw-2838	120	1	26	26	NUM
taxlaw-2838	120	2	robert	robert	PROPN
taxlaw-2838	120	3	higgs	higgs	PROPN
taxlaw-2838	120	4	,	,	PUNCT
taxlaw-2838	120	5	wartime	wartime	ADJ
taxlaw-2838	120	6	origins	origin	NOUN
taxlaw-2838	120	7	of	of	ADP
taxlaw-2838	120	8	modern	modern	ADJ
taxlaw-2838	120	9	income	income	NOUN
taxlaw-2838	120	10	-	-	PUNCT
taxlaw-2838	120	11	tax	tax	NOUN
taxlaw-2838	120	12	withholding	withholding	NOUN
taxlaw-2838	120	13	,	,	PUNCT
taxlaw-2838	120	14	independent	independent	PROPN
taxlaw-2838	120	15	institute	institute	PROPN
taxlaw-2838	120	16	(	(	PUNCT
taxlaw-2838	120	17	dec	dec	PROPN
taxlaw-2838	120	18	.	.	PROPN
taxlaw-2838	120	19	24	24	NUM
taxlaw-2838	120	20	,	,	PUNCT
taxlaw-2838	120	21	2007	2007	NUM
taxlaw-2838	120	22	)	)	PUNCT
taxlaw-2838	120	23	,	,	PUNCT
taxlaw-2838	120	24	http://www.independent.org/newsroom/article.asp?id=2092	http://www.independent.org/newsroom/article.asp?id=2092	VERB
taxlaw-2838	121	1	[	[	X
taxlaw-2838	121	2	https://perma.cc/973p-gt4x	https://perma.cc/973p-gt4x	NOUN
taxlaw-2838	121	3	]	]	PUNCT
taxlaw-2838	121	4	.	.	PUNCT
taxlaw-2838	122	1	27	27	NUM
taxlaw-2838	122	2	internal	internal	ADJ
taxlaw-2838	122	3	revenue	revenue	NOUN
taxlaw-2838	122	4	serv	serv	X
taxlaw-2838	122	5	.	.	PUNCT
taxlaw-2838	122	6	,	,	PUNCT
taxlaw-2838	122	7	supra	supra	PROPN
taxlaw-2838	122	8	note	note	PROPN
taxlaw-2838	122	9	25	25	NUM
taxlaw-2838	122	10	.	.	PUNCT
taxlaw-2838	122	11	28	28	NUM
taxlaw-2838	122	12	desai	desai	PROPN
taxlaw-2838	122	13	,	,	PUNCT
taxlaw-2838	122	14	supra	supra	PROPN
taxlaw-2838	122	15	note	note	PROPN
taxlaw-2838	122	16	13	13	NUM
taxlaw-2838	122	17	(	(	PUNCT
taxlaw-2838	122	18	determining	determine	VERB
taxlaw-2838	122	19	that	that	SCONJ
taxlaw-2838	122	20	the	the	DET
taxlaw-2838	122	21	current	current	ADJ
taxlaw-2838	122	22	tax	tax	NOUN
taxlaw-2838	122	23	payment	payment	NOUN
taxlaw-2838	122	24	act	act	NOUN
taxlaw-2838	122	25	of	of	ADP
taxlaw-2838	122	26	1943	1943	NUM
taxlaw-2838	122	27	is	be	AUX
taxlaw-2838	122	28	in	in	ADP
taxlaw-2838	122	29	some	some	DET
taxlaw-2838	122	30	ways	way	NOUN
taxlaw-2838	122	31	a	a	DET
taxlaw-2838	122	32	“	"	PUNCT
taxlaw-2838	122	33	superstatute	superstatute	NOUN
taxlaw-2838	122	34	,	,	PUNCT
taxlaw-2838	122	35	”	"	PUNCT
taxlaw-2838	122	36	but	but	CCONJ
taxlaw-2838	122	37	not	not	PART
taxlaw-2838	122	38	in	in	ADP
taxlaw-2838	122	39	the	the	DET
taxlaw-2838	122	40	way	way	NOUN
taxlaw-2838	122	41	that	that	PRON
taxlaw-2838	122	42	the	the	DET
taxlaw-2838	122	43	term	term	NOUN
taxlaw-2838	122	44	is	be	AUX
taxlaw-2838	122	45	conventionally	conventionally	ADV
taxlaw-2838	122	46	defined	define	VERB
taxlaw-2838	122	47	)	)	PUNCT
taxlaw-2838	122	48	.	.	PUNCT
taxlaw-2838	123	1	for	for	ADP
taxlaw-2838	123	2	more	more	ADJ
taxlaw-2838	123	3	on	on	ADP
taxlaw-2838	123	4	the	the	DET
taxlaw-2838	123	5	conventional	conventional	ADJ
taxlaw-2838	123	6	definition	definition	NOUN
taxlaw-2838	123	7	of	of	ADP
taxlaw-2838	123	8	a	a	DET
taxlaw-2838	123	9	“	"	PUNCT
taxlaw-2838	123	10	superstatute	superstatute	NOUN
taxlaw-2838	123	11	,	,	PUNCT
taxlaw-2838	123	12	”	"	PUNCT
taxlaw-2838	123	13	see	see	VERB
taxlaw-2838	123	14	generally	generally	ADV
taxlaw-2838	123	15	william	william	PROPN
taxlaw-2838	123	16	n.	n.	PROPN
taxlaw-2838	123	17	eskridge	eskridge	PROPN
taxlaw-2838	123	18	,	,	PUNCT
taxlaw-2838	123	19	jr	jr	PROPN
taxlaw-2838	123	20	.	.	PROPN
taxlaw-2838	123	21	&	&	CCONJ
taxlaw-2838	123	22	john	john	PROPN
taxlaw-2838	123	23	ferejohn	ferejohn	PROPN
taxlaw-2838	123	24	,	,	PUNCT
taxlaw-2838	123	25	a	a	DET
taxlaw-2838	123	26	republic	republic	NOUN
taxlaw-2838	123	27	of	of	ADP
taxlaw-2838	123	28	statutes	statute	NOUN
taxlaw-2838	123	29	:	:	PUNCT
taxlaw-2838	123	30	the	the	DET
taxlaw-2838	123	31	new	new	ADJ
taxlaw-2838	123	32	american	american	ADJ
taxlaw-2838	123	33	constitution	constitution	NOUN
taxlaw-2838	123	34	(	(	PUNCT
taxlaw-2838	123	35	2010	2010	NUM
taxlaw-2838	123	36	)	)	PUNCT
taxlaw-2838	123	37	.	.	PUNCT
taxlaw-2838	124	1	2016	2016	NUM
taxlaw-2838	124	2	]	]	PUNCT
taxlaw-2838	124	3	social	social	ADJ
taxlaw-2838	124	4	learning	learning	NOUN
taxlaw-2838	124	5	and	and	CCONJ
taxlaw-2838	124	6	the	the	DET
taxlaw-2838	124	7	early	early	ADJ
taxlaw-2838	124	8	history	history	NOUN
taxlaw-2838	124	9	of	of	ADP
taxlaw-2838	124	10	u.s	u.s	PROPN
taxlaw-2838	124	11	.	.	PROPN
taxlaw-2838	124	12	tax	tax	NOUN
taxlaw-2838	124	13	withholding	withhold	VERB
taxlaw-2838	124	14	151	151	NUM
taxlaw-2838	124	15	explain	explain	VERB
taxlaw-2838	124	16	institutional	institutional	ADJ
taxlaw-2838	124	17	and	and	CCONJ
taxlaw-2838	124	18	ideological	ideological	ADJ
taxlaw-2838	124	19	change	change	NOUN
taxlaw-2838	124	20	.	.	PUNCT
taxlaw-2838	125	1	29	29	NUM
taxlaw-2838	126	1	although	although	SCONJ
taxlaw-2838	126	2	these	these	DET
taxlaw-2838	126	3	types	type	NOUN
taxlaw-2838	126	4	of	of	ADP
taxlaw-2838	126	5	empiricallygrounded	empiricallygrounde	VERB
taxlaw-2838	126	6	,	,	PUNCT
taxlaw-2838	126	7	historical	historical	ADJ
taxlaw-2838	126	8	analyses	analysis	NOUN
taxlaw-2838	126	9	are	be	AUX
taxlaw-2838	126	10	insightful	insightful	ADJ
taxlaw-2838	126	11	,	,	PUNCT
taxlaw-2838	126	12	their	their	PRON
taxlaw-2838	126	13	theory	theory	NOUN
taxlaw-2838	126	14	-	-	PUNCT
taxlaw-2838	126	15	driven	drive	VERB
taxlaw-2838	126	16	investigations	investigation	NOUN
taxlaw-2838	126	17	frequently	frequently	ADV
taxlaw-2838	126	18	occlude	occlude	VERB
taxlaw-2838	126	19	or	or	CCONJ
taxlaw-2838	126	20	overlook	overlook	VERB
taxlaw-2838	126	21	the	the	DET
taxlaw-2838	126	22	nuances	nuance	NOUN
taxlaw-2838	126	23	of	of	ADP
taxlaw-2838	126	24	historical	historical	ADJ
taxlaw-2838	126	25	context	context	NOUN
taxlaw-2838	126	26	and	and	CCONJ
taxlaw-2838	126	27	sequence	sequence	NOUN
taxlaw-2838	126	28	.	.	PUNCT
taxlaw-2838	127	1	even	even	ADV
taxlaw-2838	127	2	those	those	DET
taxlaw-2838	127	3	historians	historian	NOUN
taxlaw-2838	127	4	and	and	CCONJ
taxlaw-2838	127	5	historically	historically	ADV
taxlaw-2838	127	6	-	-	PUNCT
taxlaw-2838	127	7	minded	minded	ADJ
taxlaw-2838	127	8	social	social	ADJ
taxlaw-2838	127	9	scientists	scientist	NOUN
taxlaw-2838	127	10	who	who	PRON
taxlaw-2838	127	11	have	have	AUX
taxlaw-2838	127	12	attended	attend	VERB
taxlaw-2838	127	13	to	to	ADP
taxlaw-2838	127	14	the	the	DET
taxlaw-2838	127	15	importance	importance	NOUN
taxlaw-2838	127	16	of	of	ADP
taxlaw-2838	127	17	historical	historical	ADJ
taxlaw-2838	127	18	conditions	condition	NOUN
taxlaw-2838	127	19	and	and	CCONJ
taxlaw-2838	127	20	chronology	chronology	NOUN
taxlaw-2838	127	21	have	have	AUX
taxlaw-2838	127	22	generally	generally	ADV
taxlaw-2838	127	23	overlooked	overlook	VERB
taxlaw-2838	127	24	the	the	DET
taxlaw-2838	127	25	pre	pre	NOUN
taxlaw-2838	127	26	-	-	NOUN
taxlaw-2838	127	27	history	history	NOUN
taxlaw-2838	127	28	of	of	ADP
taxlaw-2838	127	29	withholding	withholding	NOUN
taxlaw-2838	127	30	and	and	CCONJ
taxlaw-2838	127	31	information	information	NOUN
taxlaw-2838	127	32	reporting	reporting	NOUN
taxlaw-2838	127	33	.	.	PUNCT
taxlaw-2838	128	1	30	30	NUM
taxlaw-2838	128	2	they	they	PRON
taxlaw-2838	128	3	have	have	AUX
taxlaw-2838	128	4	typically	typically	ADV
taxlaw-2838	128	5	been	be	AUX
taxlaw-2838	128	6	preoccupied	preoccupy	VERB
taxlaw-2838	128	7	with	with	ADP
taxlaw-2838	128	8	the	the	DET
taxlaw-2838	128	9	world	world	PROPN
taxlaw-2838	128	10	war	war	PROPN
taxlaw-2838	128	11	ii	ii	PROPN
taxlaw-2838	128	12	period	period	NOUN
taxlaw-2838	128	13	,	,	PUNCT
taxlaw-2838	128	14	when	when	SCONJ
taxlaw-2838	128	15	a	a	DET
taxlaw-2838	128	16	unique	unique	ADJ
taxlaw-2838	128	17	political	political	ADJ
taxlaw-2838	128	18	compromise	compromise	NOUN
taxlaw-2838	128	19	,	,	PUNCT
taxlaw-2838	128	20	known	know	VERB
taxlaw-2838	128	21	as	as	ADP
taxlaw-2838	128	22	the	the	DET
taxlaw-2838	128	23	ruml	ruml	NOUN
taxlaw-2838	128	24	plan	plan	NOUN
taxlaw-2838	128	25	,	,	PUNCT
taxlaw-2838	128	26	was	be	AUX
taxlaw-2838	128	27	brokered	broker	VERB
taxlaw-2838	128	28	to	to	PART
taxlaw-2838	128	29	ensure	ensure	VERB
taxlaw-2838	128	30	the	the	DET
taxlaw-2838	128	31	permanent	permanent	ADJ
taxlaw-2838	128	32	adoption	adoption	NOUN
taxlaw-2838	128	33	of	of	ADP
taxlaw-2838	128	34	income	income	NOUN
taxlaw-2838	128	35	tax	tax	NOUN
taxlaw-2838	128	36	withholding	withholding	NOUN
taxlaw-2838	128	37	for	for	ADP
taxlaw-2838	128	38	most	most	ADJ
taxlaw-2838	128	39	individual	individual	ADJ
taxlaw-2838	128	40	taxpayers	taxpayer	NOUN
taxlaw-2838	128	41	.	.	PUNCT
taxlaw-2838	129	1	in	in	ADP
taxlaw-2838	129	2	fact	fact	NOUN
taxlaw-2838	129	3	,	,	PUNCT
taxlaw-2838	129	4	nearly	nearly	ADV
taxlaw-2838	129	5	all	all	PRON
taxlaw-2838	129	6	fiscal	fiscal	ADJ
taxlaw-2838	129	7	historians	historian	NOUN
taxlaw-2838	129	8	of	of	ADP
taxlaw-2838	129	9	the	the	DET
taxlaw-2838	129	10	united	united	PROPN
taxlaw-2838	129	11	states	states	PROPN
taxlaw-2838	129	12	tend	tend	VERB
taxlaw-2838	129	13	to	to	PART
taxlaw-2838	129	14	agree	agree	VERB
taxlaw-2838	129	15	that	that	SCONJ
taxlaw-2838	129	16	the	the	DET
taxlaw-2838	129	17	major	major	ADJ
taxlaw-2838	129	18	pivot	pivot	NOUN
taxlaw-2838	129	19	points	point	NOUN
taxlaw-2838	129	20	in	in	ADP
taxlaw-2838	129	21	the	the	DET
taxlaw-2838	129	22	development	development	NOUN
taxlaw-2838	129	23	of	of	ADP
taxlaw-2838	129	24	the	the	DET
taxlaw-2838	129	25	modern	modern	ADJ
taxlaw-2838	129	26	american	american	ADJ
taxlaw-2838	129	27	income	income	NOUN
taxlaw-2838	129	28	tax	tax	NOUN
taxlaw-2838	129	29	regime	regime	NOUN
taxlaw-2838	129	30	and	and	CCONJ
taxlaw-2838	129	31	its	its	PRON
taxlaw-2838	129	32	attendant	attendant	ADJ
taxlaw-2838	129	33	administrative	administrative	ADJ
taxlaw-2838	129	34	procedures	procedure	NOUN
taxlaw-2838	129	35	occurred	occur	VERB
taxlaw-2838	129	36	during	during	ADP
taxlaw-2838	129	37	the	the	DET
taxlaw-2838	129	38	mid-1940s	mid-1940	NOUN
taxlaw-2838	129	39	and	and	CCONJ
taxlaw-2838	129	40	afterwards.31	afterwards.31	NOUN
taxlaw-2838	129	41	yet	yet	ADV
taxlaw-2838	129	42	,	,	PUNCT
taxlaw-2838	129	43	like	like	ADP
taxlaw-2838	129	44	the	the	DET
taxlaw-2838	129	45	theory	theory	NOUN
taxlaw-2838	129	46	-	-	PUNCT
taxlaw-2838	129	47	driven	drive	VERB
taxlaw-2838	129	48	case	case	NOUN
taxlaw-2838	129	49	studies	study	NOUN
taxlaw-2838	129	50	,	,	PUNCT
taxlaw-2838	129	51	these	these	DET
taxlaw-2838	129	52	rich	rich	ADJ
taxlaw-2838	129	53	historical	historical	ADJ
taxlaw-2838	129	54	narratives	narrative	NOUN
taxlaw-2838	129	55	often	often	ADV
taxlaw-2838	129	56	elide	elide	VERB
taxlaw-2838	129	57	the	the	DET
taxlaw-2838	129	58	significance	significance	NOUN
taxlaw-2838	129	59	of	of	ADP
taxlaw-2838	129	60	the	the	DET
taxlaw-2838	129	61	long	long	ADJ
taxlaw-2838	129	62	duration	duration	NOUN
taxlaw-2838	129	63	of	of	ADP
taxlaw-2838	129	64	institutional	institutional	ADJ
taxlaw-2838	129	65	and	and	CCONJ
taxlaw-2838	129	66	administrative	administrative	ADJ
taxlaw-2838	129	67	reforms	reform	NOUN
taxlaw-2838	129	68	.	.	PUNCT
taxlaw-2838	130	1	they	they	PRON
taxlaw-2838	130	2	overlook	overlook	VERB
taxlaw-2838	130	3	how	how	SCONJ
taxlaw-2838	130	4	state	state	NOUN
taxlaw-2838	130	5	actors	actor	NOUN
taxlaw-2838	130	6	gradually	gradually	ADV
taxlaw-2838	130	7	learned	learn	VERB
taxlaw-2838	130	8	from	from	ADP
taxlaw-2838	130	9	pre-1943	pre-1943	NOUN
taxlaw-2838	130	10	practices	practice	NOUN
taxlaw-2838	130	11	to	to	PART
taxlaw-2838	130	12	improve	improve	VERB
taxlaw-2838	130	13	administrative	administrative	ADJ
taxlaw-2838	130	14	techniques	technique	NOUN
taxlaw-2838	130	15	that	that	PRON
taxlaw-2838	130	16	helped	helped	AUX
taxlaw-2838	130	17	maximize	maximize	VERB
taxlaw-2838	130	18	tax	tax	NOUN
taxlaw-2838	130	19	collection	collection	NOUN
taxlaw-2838	130	20	well	well	ADV
taxlaw-2838	130	21	beyond	beyond	ADP
taxlaw-2838	130	22	the	the	DET
taxlaw-2838	130	23	1940s.32	1940s.32	NUM
taxlaw-2838	130	24	without	without	ADP
taxlaw-2838	130	25	taking	take	VERB
taxlaw-2838	130	26	the	the	DET
taxlaw-2838	130	27	developments	development	NOUN
taxlaw-2838	130	28	of	of	ADP
taxlaw-2838	130	29	the1940s	the1940s	PROPN
taxlaw-2838	130	30	for	for	ADP
taxlaw-2838	130	31	granted	grant	VERB
taxlaw-2838	130	32	,	,	PUNCT
taxlaw-2838	130	33	this	this	DET
taxlaw-2838	130	34	article	article	NOUN
taxlaw-2838	130	35	focuses	focus	VERB
taxlaw-2838	130	36	mainly	mainly	ADV
taxlaw-2838	130	37	on	on	ADP
taxlaw-2838	130	38	the	the	DET
taxlaw-2838	130	39	pre	pre	NOUN
taxlaw-2838	130	40	-	-	NOUN
taxlaw-2838	130	41	history	history	NOUN
taxlaw-2838	130	42	of	of	ADP
taxlaw-2838	130	43	u.s	u.s	PROPN
taxlaw-2838	130	44	.	.	PROPN
taxlaw-2838	130	45	tax	tax	NOUN
taxlaw-2838	130	46	withholding	withholding	NOUN
taxlaw-2838	130	47	and	and	CCONJ
taxlaw-2838	130	48	third	third	ADJ
taxlaw-2838	130	49	-	-	PUNCT
taxlaw-2838	130	50	party	party	NOUN
taxlaw-2838	130	51	reporting	reporting	NOUN
taxlaw-2838	130	52	.	.	PUNCT
taxlaw-2838	131	1	it	it	PRON
taxlaw-2838	131	2	contends	contend	VERB
taxlaw-2838	131	3	that	that	SCONJ
taxlaw-2838	131	4	from	from	ADP
taxlaw-2838	131	5	the	the	DET
taxlaw-2838	131	6	civil	civil	ADJ
taxlaw-2838	131	7	war	war	NOUN
taxlaw-2838	131	8	era	era	NOUN
taxlaw-2838	131	9	through	through	ADP
taxlaw-2838	131	10	the	the	DET
taxlaw-2838	131	11	1930s	1930	NOUN
taxlaw-2838	131	12	,	,	PUNCT
taxlaw-2838	131	13	american	american	ADJ
taxlaw-2838	131	14	policymakers	policymaker	NOUN
taxlaw-2838	131	15	looked	look	VERB
taxlaw-2838	131	16	to	to	ADP
taxlaw-2838	131	17	the	the	DET
taxlaw-2838	131	18	past	past	NOUN
taxlaw-2838	131	19	and	and	CCONJ
taxlaw-2838	131	20	to	to	ADP
taxlaw-2838	131	21	the	the	DET
taxlaw-2838	131	22	experiences	experience	NOUN
taxlaw-2838	131	23	of	of	ADP
taxlaw-2838	131	24	other	other	ADJ
taxlaw-2838	131	25	countries	country	NOUN
taxlaw-2838	131	26	to	to	PART
taxlaw-2838	131	27	determine	determine	VERB
taxlaw-2838	131	28	how	how	SCONJ
taxlaw-2838	131	29	best	good	ADJ
taxlaw-2838	131	30	to	to	PART
taxlaw-2838	131	31	facilitate	facilitate	VERB
taxlaw-2838	131	32	tax	tax	NOUN
taxlaw-2838	131	33	compliance	compliance	NOUN
taxlaw-2838	131	34	.	.	PUNCT
taxlaw-2838	132	1	through	through	ADP
taxlaw-2838	132	2	this	this	DET
taxlaw-2838	132	3	process	process	NOUN
taxlaw-2838	132	4	of	of	ADP
taxlaw-2838	132	5	learning	learn	VERB
taxlaw-2838	132	6	from	from	ADP
taxlaw-2838	132	7	the	the	DET
taxlaw-2838	132	8	successes	success	NOUN
taxlaw-2838	132	9	and	and	CCONJ
taxlaw-2838	132	10	failures	failure	NOUN
taxlaw-2838	132	11	of	of	ADP
taxlaw-2838	132	12	past	past	ADJ
taxlaw-2838	132	13	policies	policy	NOUN
taxlaw-2838	132	14	and	and	CCONJ
taxlaw-2838	132	15	the	the	DET
taxlaw-2838	132	16	social	social	ADJ
taxlaw-2838	132	17	and	and	CCONJ
taxlaw-2838	132	18	political	political	ADJ
taxlaw-2838	132	19	responses	response	NOUN
taxlaw-2838	132	20	to	to	ADP
taxlaw-2838	132	21	them	they	PRON
taxlaw-2838	132	22	,	,	PUNCT
taxlaw-2838	132	23	american	american	ADJ
taxlaw-2838	132	24	tax	tax	NOUN
taxlaw-2838	132	25	administrators	administrator	NOUN
taxlaw-2838	132	26	were	be	AUX
taxlaw-2838	132	27	able	able	ADJ
taxlaw-2838	132	28	to	to	PART
taxlaw-2838	132	29	transform	transform	VERB
taxlaw-2838	132	30	a	a	DET
taxlaw-2838	132	31	contested	contest	VERB
taxlaw-2838	132	32	concept	concept	NOUN
taxlaw-2838	132	33	into	into	ADP
taxlaw-2838	132	34	a	a	DET
taxlaw-2838	132	35	cornerstone	cornerstone	NOUN
taxlaw-2838	132	36	of	of	ADP
taxlaw-2838	132	37	administrative	administrative	ADJ
taxlaw-2838	132	38	practice	practice	NOUN
taxlaw-2838	132	39	.	.	PUNCT
taxlaw-2838	133	1	iii	iii	X
taxlaw-2838	133	2	.	.	PUNCT
taxlaw-2838	134	1	the	the	DET
taxlaw-2838	134	2	civil	civil	ADJ
taxlaw-2838	134	3	war	war	NOUN
taxlaw-2838	134	4	income	income	NOUN
taxlaw-2838	134	5	tax	tax	NOUN
taxlaw-2838	134	6	and	and	CCONJ
taxlaw-2838	134	7	the	the	DET
taxlaw-2838	134	8	origins	origin	NOUN
taxlaw-2838	134	9	of	of	ADP
taxlaw-2838	134	10	american	american	ADJ
taxlaw-2838	134	11	withholding	withhold	VERB
taxlaw-2838	134	12	the	the	DET
taxlaw-2838	134	13	american	american	ADJ
taxlaw-2838	134	14	experience	experience	NOUN
taxlaw-2838	134	15	with	with	ADP
taxlaw-2838	134	16	income	income	NOUN
taxlaw-2838	134	17	tax	tax	NOUN
taxlaw-2838	134	18	withholding	withholding	NOUN
taxlaw-2838	134	19	began	begin	VERB
taxlaw-2838	134	20	with	with	ADP
taxlaw-2838	134	21	the	the	DET
taxlaw-2838	134	22	civil	civil	ADJ
taxlaw-2838	134	23	war	war	NOUN
taxlaw-2838	134	24	income	income	NOUN
taxlaw-2838	134	25	taxes	taxis	NOUN
taxlaw-2838	134	26	.	.	PUNCT
taxlaw-2838	135	1	at	at	ADP
taxlaw-2838	135	2	first	first	ADV
taxlaw-2838	135	3	,	,	PUNCT
taxlaw-2838	135	4	northern	northern	ADJ
taxlaw-2838	135	5	lawmakers	lawmaker	NOUN
taxlaw-2838	135	6	attempted	attempt	VERB
taxlaw-2838	135	7	to	to	PART
taxlaw-2838	135	8	pay	pay	VERB
taxlaw-2838	135	9	for	for	ADP
taxlaw-2838	135	10	the	the	DET
taxlaw-2838	135	11	unprecedented	unprecedented	ADJ
taxlaw-2838	135	12	costs	cost	NOUN
taxlaw-2838	135	13	of	of	ADP
taxlaw-2838	135	14	the	the	DET
taxlaw-2838	135	15	war	war	NOUN
taxlaw-2838	135	16	by	by	ADP
taxlaw-2838	135	17	simply	simply	ADV
taxlaw-2838	135	18	raising	raise	VERB
taxlaw-2838	135	19	rates	rate	NOUN
taxlaw-2838	135	20	on	on	ADP
taxlaw-2838	135	21	the	the	DET
taxlaw-2838	135	22	existing	exist	VERB
taxlaw-2838	135	23	tax	tax	NOUN
taxlaw-2838	135	24	regime	regime	NOUN
taxlaw-2838	135	25	,	,	PUNCT
taxlaw-2838	135	26	namely	namely	ADV
taxlaw-2838	135	27	the	the	DET
taxlaw-2838	135	28	protective	protective	ADJ
taxlaw-2838	135	29	tariff	tariff	NOUN
taxlaw-2838	135	30	and	and	CCONJ
taxlaw-2838	135	31	excise	excise	NOUN
taxlaw-2838	135	32	taxes	taxis	NOUN
taxlaw-2838	135	33	on	on	ADP
taxlaw-2838	135	34	alcohol	alcohol	NOUN
taxlaw-2838	135	35	and	and	CCONJ
taxlaw-2838	135	36	tobacco.33	tobacco.33	NOUN
taxlaw-2838	136	1	but	but	CCONJ
taxlaw-2838	136	2	they	they	PRON
taxlaw-2838	136	3	soon	soon	ADV
taxlaw-2838	136	4	realized	realize	VERB
taxlaw-2838	136	5	that	that	SCONJ
taxlaw-2838	136	6	while	while	SCONJ
taxlaw-2838	136	7	the	the	DET
taxlaw-2838	136	8	tariff	tariff	NOUN
taxlaw-2838	136	9	may	may	AUX
taxlaw-2838	136	10	have	have	AUX
taxlaw-2838	136	11	been	be	AUX
taxlaw-2838	136	12	a	a	DET
taxlaw-2838	136	13	useful	useful	ADJ
taxlaw-2838	136	14	tool	tool	NOUN
taxlaw-2838	136	15	of	of	ADP
taxlaw-2838	136	16	international	international	ADJ
taxlaw-2838	136	17	trade	trade	NOUN
taxlaw-2838	136	18	policy	policy	NOUN
taxlaw-2838	136	19	,	,	PUNCT
taxlaw-2838	136	20	it	it	PRON
taxlaw-2838	136	21	was	be	AUX
taxlaw-2838	136	22	rather	rather	ADV
taxlaw-2838	136	23	ineffective	ineffective	ADJ
taxlaw-2838	136	24	in	in	ADP
taxlaw-2838	136	25	raising	raise	VERB
taxlaw-2838	136	26	large	large	ADJ
taxlaw-2838	136	27	amounts	amount	NOUN
taxlaw-2838	136	28	of	of	ADP
taxlaw-2838	136	29	revenue	revenue	NOUN
taxlaw-2838	136	30	in	in	ADP
taxlaw-2838	136	31	a	a	DET
taxlaw-2838	136	32	short	short	ADJ
taxlaw-2838	136	33	period	period	NOUN
taxlaw-2838	136	34	of	of	ADP
taxlaw-2838	136	35	time	time	NOUN
taxlaw-2838	136	36	.	.	PUNCT
taxlaw-2838	137	1	likewise	likewise	ADV
taxlaw-2838	137	2	,	,	PUNCT
taxlaw-2838	137	3	hiking	hiking	NOUN
taxlaw-2838	137	4	excise	excise	NOUN
taxlaw-2838	137	5	taxes	taxis	NOUN
taxlaw-2838	137	6	during	during	ADP
taxlaw-2838	137	7	a	a	DET
taxlaw-2838	137	8	national	national	ADJ
taxlaw-2838	137	9	crisis	crisis	NOUN
taxlaw-2838	137	10	,	,	PUNCT
taxlaw-2838	137	11	when	when	SCONJ
taxlaw-2838	137	12	consumption	consumption	NOUN
taxlaw-2838	137	13	of	of	ADP
taxlaw-2838	137	14	luxury	luxury	NOUN
taxlaw-2838	137	15	goods	good	NOUN
taxlaw-2838	137	16	was	be	AUX
taxlaw-2838	137	17	declining	decline	VERB
taxlaw-2838	137	18	,	,	PUNCT
taxlaw-2838	137	19	proved	prove	VERB
taxlaw-2838	137	20	equally	equally	ADV
taxlaw-2838	137	21	futile.34	futile.34	VERB
taxlaw-2838	137	22	29	29	NUM
taxlaw-2838	137	23	charlotte	charlotte	NOUN
taxlaw-2838	137	24	twight	twight	NOUN
taxlaw-2838	137	25	,	,	PUNCT
taxlaw-2838	137	26	evolution	evolution	NOUN
taxlaw-2838	137	27	of	of	ADP
taxlaw-2838	137	28	federal	federal	ADJ
taxlaw-2838	137	29	income	income	NOUN
taxlaw-2838	137	30	tax	tax	NOUN
taxlaw-2838	137	31	withholding	withholding	NOUN
taxlaw-2838	137	32	:	:	PUNCT
taxlaw-2838	137	33	the	the	DET
taxlaw-2838	137	34	machinery	machinery	NOUN
taxlaw-2838	137	35	of	of	ADP
taxlaw-2838	137	36	institutional	institutional	ADJ
taxlaw-2838	137	37	change	change	NOUN
taxlaw-2838	137	38	,	,	PUNCT
taxlaw-2838	137	39	14	14	NUM
taxlaw-2838	137	40	cato	cato	PROPN
taxlaw-2838	137	41	j.	j.	PROPN
taxlaw-2838	137	42	359	359	NUM
taxlaw-2838	137	43	(	(	PUNCT
taxlaw-2838	137	44	1995	1995	NUM
taxlaw-2838	137	45	)	)	PUNCT
taxlaw-2838	137	46	;	;	PUNCT
taxlaw-2838	137	47	see	see	VERB
taxlaw-2838	137	48	also	also	ADV
taxlaw-2838	137	49	charlotte	charlotte	PROPN
taxlaw-2838	137	50	twight	twight	NOUN
taxlaw-2838	137	51	,	,	PUNCT
taxlaw-2838	137	52	dependent	dependent	ADJ
taxlaw-2838	137	53	on	on	ADP
taxlaw-2838	137	54	d.c	d.c	PROPN
taxlaw-2838	137	55	.	.	PUNCT
taxlaw-2838	137	56	:	:	PUNCT
taxlaw-2838	138	1	the	the	DET
taxlaw-2838	138	2	rise	rise	NOUN
taxlaw-2838	138	3	of	of	ADP
taxlaw-2838	138	4	federal	federal	ADJ
taxlaw-2838	138	5	control	control	NOUN
taxlaw-2838	138	6	over	over	ADP
taxlaw-2838	138	7	the	the	DET
taxlaw-2838	138	8	lives	life	NOUN
taxlaw-2838	138	9	of	of	ADP
taxlaw-2838	138	10	ordinary	ordinary	ADJ
taxlaw-2838	138	11	americans	americans	PROPN
taxlaw-2838	138	12	(	(	PUNCT
taxlaw-2838	138	13	2003	2003	NUM
taxlaw-2838	138	14	)	)	PUNCT
taxlaw-2838	138	15	.	.	PUNCT
taxlaw-2838	139	1	30	30	NUM
taxlaw-2838	139	2	see	see	VERB
taxlaw-2838	139	3	,	,	PUNCT
taxlaw-2838	139	4	e.g.	e.g.	ADV
taxlaw-2838	139	5	,	,	PUNCT
taxlaw-2838	139	6	brownlee	brownlee	PROPN
taxlaw-2838	139	7	,	,	PUNCT
taxlaw-2838	139	8	supra	supra	PROPN
taxlaw-2838	139	9	note	note	PROPN
taxlaw-2838	139	10	20	20	NUM
taxlaw-2838	139	11	;	;	PUNCT
taxlaw-2838	139	12	sidney	sidney	PROPN
taxlaw-2838	139	13	ratner	ratner	PROPN
taxlaw-2838	139	14	,	,	PUNCT
taxlaw-2838	139	15	taxation	taxation	NOUN
taxlaw-2838	139	16	and	and	CCONJ
taxlaw-2838	139	17	democracy	democracy	NOUN
taxlaw-2838	139	18	in	in	ADP
taxlaw-2838	139	19	america	america	PROPN
taxlaw-2838	139	20	(	(	PUNCT
taxlaw-2838	139	21	1980	1980	NUM
taxlaw-2838	139	22	)	)	PUNCT
taxlaw-2838	139	23	;	;	PUNCT
taxlaw-2838	139	24	joseph	joseph	PROPN
taxlaw-2838	139	25	j.	j.	PROPN
taxlaw-2838	139	26	thorndike	thorndike	PROPN
taxlaw-2838	139	27	,	,	PUNCT
taxlaw-2838	139	28	their	their	PRON
taxlaw-2838	139	29	fair	fair	ADJ
taxlaw-2838	139	30	share	share	NOUN
taxlaw-2838	139	31	:	:	PUNCT
taxlaw-2838	139	32	taxing	tax	VERB
taxlaw-2838	139	33	the	the	DET
taxlaw-2838	139	34	rich	rich	ADJ
taxlaw-2838	139	35	in	in	ADP
taxlaw-2838	139	36	the	the	DET
taxlaw-2838	139	37	age	age	NOUN
taxlaw-2838	139	38	of	of	ADP
taxlaw-2838	139	39	fdr	fdr	PROPN
taxlaw-2838	139	40	(	(	PUNCT
taxlaw-2838	139	41	2012	2012	NUM
taxlaw-2838	139	42	)	)	PUNCT
taxlaw-2838	139	43	.	.	PUNCT
taxlaw-2838	140	1	31	31	NUM
taxlaw-2838	140	2	see	see	VERB
taxlaw-2838	140	3	brownlee	brownlee	PROPN
taxlaw-2838	140	4	,	,	PUNCT
taxlaw-2838	140	5	supra	supra	PROPN
taxlaw-2838	140	6	note	note	PROPN
taxlaw-2838	140	7	20	20	NUM
taxlaw-2838	140	8	;	;	PUNCT
taxlaw-2838	140	9	ratner	ratner	PROPN
taxlaw-2838	140	10	,	,	PUNCT
taxlaw-2838	140	11	supra	supra	PROPN
taxlaw-2838	140	12	note	note	PROPN
taxlaw-2838	140	13	30	30	NUM
taxlaw-2838	140	14	;	;	PUNCT
taxlaw-2838	140	15	thorndike	thorndike	PROPN
taxlaw-2838	140	16	,	,	PUNCT
taxlaw-2838	140	17	supra	supra	PROPN
taxlaw-2838	140	18	note	note	PROPN
taxlaw-2838	140	19	30	30	NUM
taxlaw-2838	140	20	;	;	PUNCT
taxlaw-2838	140	21	carolyn	carolyn	PROPN
taxlaw-2838	140	22	c.	c.	PROPN
taxlaw-2838	140	23	jones	jones	PROPN
taxlaw-2838	140	24	,	,	PUNCT
taxlaw-2838	140	25	class	class	NOUN
taxlaw-2838	140	26	tax	tax	NOUN
taxlaw-2838	140	27	to	to	ADP
taxlaw-2838	140	28	mass	mass	ADJ
taxlaw-2838	140	29	tax	tax	NOUN
taxlaw-2838	140	30	:	:	PUNCT
taxlaw-2838	140	31	the	the	DET
taxlaw-2838	140	32	role	role	NOUN
taxlaw-2838	140	33	of	of	ADP
taxlaw-2838	140	34	propaganda	propaganda	NOUN
taxlaw-2838	140	35	in	in	ADP
taxlaw-2838	140	36	the	the	DET
taxlaw-2838	140	37	expansion	expansion	NOUN
taxlaw-2838	140	38	of	of	ADP
taxlaw-2838	140	39	the	the	DET
taxlaw-2838	140	40	income	income	NOUN
taxlaw-2838	140	41	tax	tax	NOUN
taxlaw-2838	140	42	during	during	ADP
taxlaw-2838	140	43	world	world	PROPN
taxlaw-2838	140	44	war	war	PROPN
taxlaw-2838	140	45	ii	ii	PROPN
taxlaw-2838	140	46	,	,	PUNCT
taxlaw-2838	140	47	37	37	NUM
taxlaw-2838	140	48	buff	buff	PROPN
taxlaw-2838	140	49	.	.	PUNCT
taxlaw-2838	140	50	l.	l.	PROPN
taxlaw-2838	140	51	rev	rev	PROPN
taxlaw-2838	140	52	.	.	PROPN
taxlaw-2838	140	53	685	685	NUM
taxlaw-2838	140	54	(	(	PUNCT
taxlaw-2838	140	55	1989	1989	NUM
taxlaw-2838	140	56	)	)	PUNCT
taxlaw-2838	140	57	.	.	PUNCT
taxlaw-2838	141	1	32	32	NUM
taxlaw-2838	141	2	one	one	NUM
taxlaw-2838	141	3	scholar	scholar	NOUN
taxlaw-2838	141	4	has	have	AUX
taxlaw-2838	141	5	stated	state	VERB
taxlaw-2838	141	6	that	that	SCONJ
taxlaw-2838	141	7	“	"	PUNCT
taxlaw-2838	141	8	[	[	X
taxlaw-2838	141	9	w]ithholding	w]ithholding	NOUN
taxlaw-2838	141	10	did	do	AUX
taxlaw-2838	141	11	not	not	PART
taxlaw-2838	141	12	play	play	VERB
taxlaw-2838	141	13	a	a	DET
taxlaw-2838	141	14	major	major	ADJ
taxlaw-2838	141	15	role	role	NOUN
taxlaw-2838	141	16	in	in	ADP
taxlaw-2838	141	17	the	the	DET
taxlaw-2838	141	18	collection	collection	NOUN
taxlaw-2838	141	19	and	and	CCONJ
taxlaw-2838	141	20	enforcement	enforcement	NOUN
taxlaw-2838	141	21	of	of	ADP
taxlaw-2838	141	22	the	the	DET
taxlaw-2838	141	23	income	income	NOUN
taxlaw-2838	141	24	tax	tax	NOUN
taxlaw-2838	141	25	in	in	ADP
taxlaw-2838	141	26	the	the	DET
taxlaw-2838	141	27	united	united	PROPN
taxlaw-2838	141	28	states	states	PROPN
taxlaw-2838	141	29	until	until	ADP
taxlaw-2838	141	30	1943	1943	NUM
taxlaw-2838	141	31	,	,	PUNCT
taxlaw-2838	141	32	when	when	SCONJ
taxlaw-2838	141	33	congress	congress	PROPN
taxlaw-2838	141	34	introduced	introduce	VERB
taxlaw-2838	141	35	withholding	withhold	VERB
taxlaw-2838	141	36	on	on	ADP
taxlaw-2838	141	37	wages	wage	NOUN
taxlaw-2838	141	38	and	and	CCONJ
taxlaw-2838	141	39	salaries	salary	NOUN
taxlaw-2838	141	40	.	.	PUNCT
taxlaw-2838	141	41	”	"	PUNCT
taxlaw-2838	142	1	soos	soos	PROPN
taxlaw-2838	142	2	,	,	PUNCT
taxlaw-2838	142	3	supra	supra	PROPN
taxlaw-2838	142	4	note	note	NOUN
taxlaw-2838	142	5	7	7	NUM
taxlaw-2838	142	6	,	,	PUNCT
taxlaw-2838	142	7	at	at	ADP
taxlaw-2838	142	8	124	124	NUM
taxlaw-2838	142	9	.	.	PUNCT
taxlaw-2838	143	1	such	such	DET
taxlaw-2838	143	2	an	an	DET
taxlaw-2838	143	3	interpretation	interpretation	NOUN
taxlaw-2838	143	4	,	,	PUNCT
taxlaw-2838	143	5	of	of	ADP
taxlaw-2838	143	6	course	course	NOUN
taxlaw-2838	143	7	,	,	PUNCT
taxlaw-2838	143	8	overlooks	overlook	VERB
taxlaw-2838	143	9	the	the	DET
taxlaw-2838	143	10	gradual	gradual	ADJ
taxlaw-2838	143	11	process	process	NOUN
taxlaw-2838	143	12	of	of	ADP
taxlaw-2838	143	13	social	social	ADJ
taxlaw-2838	143	14	learning	learning	NOUN
taxlaw-2838	143	15	,	,	PUNCT
taxlaw-2838	143	16	whereby	whereby	SCONJ
taxlaw-2838	143	17	lawmakers	lawmaker	NOUN
taxlaw-2838	143	18	became	became	AUX
taxlaw-2838	143	19	educated	educate	VERB
taxlaw-2838	143	20	by	by	ADP
taxlaw-2838	143	21	government	government	NOUN
taxlaw-2838	143	22	officials	official	NOUN
taxlaw-2838	143	23	about	about	ADP
taxlaw-2838	143	24	the	the	DET
taxlaw-2838	143	25	successes	success	NOUN
taxlaw-2838	143	26	and	and	CCONJ
taxlaw-2838	143	27	failures	failure	NOUN
taxlaw-2838	143	28	of	of	ADP
taxlaw-2838	143	29	past	past	ADJ
taxlaw-2838	143	30	tax	tax	NOUN
taxlaw-2838	143	31	administrative	administrative	ADJ
taxlaw-2838	143	32	practices	practice	NOUN
taxlaw-2838	143	33	.	.	PUNCT
taxlaw-2838	144	1	33	33	NUM
taxlaw-2838	144	2	steven	steven	PROPN
taxlaw-2838	144	3	a.	a.	PROPN
taxlaw-2838	144	4	bank	bank	PROPN
taxlaw-2838	144	5	et	et	PROPN
taxlaw-2838	144	6	al	al	PROPN
taxlaw-2838	144	7	.	.	PROPN
taxlaw-2838	144	8	,	,	PUNCT
taxlaw-2838	144	9	war	war	NOUN
taxlaw-2838	144	10	and	and	CCONJ
taxlaw-2838	144	11	taxes	taxis	NOUN
taxlaw-2838	144	12	(	(	PUNCT
taxlaw-2838	144	13	2008	2008	NUM
taxlaw-2838	144	14	)	)	PUNCT
taxlaw-2838	144	15	.	.	PUNCT
taxlaw-2838	145	1	34	34	NUM
taxlaw-2838	145	2	sheldon	sheldon	PROPN
taxlaw-2838	145	3	d.	d.	PROPN
taxlaw-2838	145	4	pollack	pollack	PROPN
taxlaw-2838	145	5	,	,	PUNCT
taxlaw-2838	145	6	war	war	NOUN
taxlaw-2838	145	7	,	,	PUNCT
taxlaw-2838	145	8	revenue	revenue	NOUN
taxlaw-2838	145	9	and	and	CCONJ
taxlaw-2838	145	10	state	state	NOUN
taxlaw-2838	145	11	building	building	NOUN
taxlaw-2838	145	12	:	:	PUNCT
taxlaw-2838	145	13	financing	finance	VERB
taxlaw-2838	145	14	the	the	DET
taxlaw-2838	145	15	development	development	NOUN
taxlaw-2838	145	16	of	of	ADP
taxlaw-2838	145	17	the	the	DET
taxlaw-2838	145	18	american	american	ADJ
taxlaw-2838	145	19	state	state	PROPN
taxlaw-2838	145	20	217–19	217–19	PROPN
taxlaw-2838	145	21	(	(	PUNCT
taxlaw-2838	145	22	2009	2009	NUM
taxlaw-2838	145	23	)	)	PUNCT
taxlaw-2838	145	24	.	.	PUNCT
taxlaw-2838	146	1	152	152	NUM
taxlaw-2838	146	2	columbia	columbia	PROPN
taxlaw-2838	146	3	journal	journal	PROPN
taxlaw-2838	146	4	of	of	ADP
taxlaw-2838	146	5	tax	tax	NOUN
taxlaw-2838	146	6	law	law	NOUN
taxlaw-2838	146	7	[	[	X
taxlaw-2838	146	8	vol.7:144	vol.7:144	PROPN
taxlaw-2838	146	9	as	as	SCONJ
taxlaw-2838	146	10	lawmakers	lawmaker	NOUN
taxlaw-2838	146	11	began	began	AUX
taxlaw-2838	146	12	looking	look	VERB
taxlaw-2838	146	13	for	for	ADP
taxlaw-2838	146	14	alternative	alternative	ADJ
taxlaw-2838	146	15	sources	source	NOUN
taxlaw-2838	146	16	of	of	ADP
taxlaw-2838	146	17	revenue	revenue	NOUN
taxlaw-2838	146	18	,	,	PUNCT
taxlaw-2838	146	19	some	some	PRON
taxlaw-2838	146	20	suggested	suggest	VERB
taxlaw-2838	146	21	a	a	DET
taxlaw-2838	146	22	national	national	ADJ
taxlaw-2838	146	23	property	property	NOUN
taxlaw-2838	146	24	tax	tax	NOUN
taxlaw-2838	146	25	.	.	PUNCT
taxlaw-2838	147	1	u.s	u.s	PROPN
taxlaw-2838	147	2	.	.	PROPN
taxlaw-2838	147	3	treasury	treasury	PROPN
taxlaw-2838	147	4	secretary	secretary	PROPN
taxlaw-2838	147	5	salmon	salmon	PROPN
taxlaw-2838	147	6	chase	chase	PROPN
taxlaw-2838	147	7	explored	explore	VERB
taxlaw-2838	147	8	the	the	DET
taxlaw-2838	147	9	idea	idea	NOUN
taxlaw-2838	147	10	of	of	ADP
taxlaw-2838	147	11	adopting	adopt	VERB
taxlaw-2838	147	12	an	an	DET
taxlaw-2838	147	13	emergency	emergency	NOUN
taxlaw-2838	147	14	national	national	ADJ
taxlaw-2838	147	15	property	property	NOUN
taxlaw-2838	147	16	tax	tax	NOUN
taxlaw-2838	147	17	based	base	VERB
taxlaw-2838	147	18	on	on	ADP
taxlaw-2838	147	19	a	a	DET
taxlaw-2838	147	20	levy	levy	NOUN
taxlaw-2838	147	21	adopted	adopt	VERB
taxlaw-2838	147	22	during	during	ADP
taxlaw-2838	147	23	the	the	DET
taxlaw-2838	147	24	war	war	NOUN
taxlaw-2838	147	25	of	of	ADP
taxlaw-2838	147	26	1812	1812	NUM
taxlaw-2838	147	27	.	.	PUNCT
taxlaw-2838	148	1	yet	yet	ADV
taxlaw-2838	148	2	given	give	VERB
taxlaw-2838	148	3	the	the	DET
taxlaw-2838	148	4	constitutional	constitutional	ADJ
taxlaw-2838	148	5	requirements	requirement	NOUN
taxlaw-2838	148	6	of	of	ADP
taxlaw-2838	148	7	apportionment	apportionment	NOUN
taxlaw-2838	148	8	for	for	ADP
taxlaw-2838	148	9	a	a	DET
taxlaw-2838	148	10	federal	federal	ADJ
taxlaw-2838	148	11	direct	direct	ADJ
taxlaw-2838	148	12	tax	tax	NOUN
taxlaw-2838	148	13	on	on	ADP
taxlaw-2838	148	14	property	property	NOUN
taxlaw-2838	148	15	,	,	PUNCT
taxlaw-2838	148	16	this	this	DET
taxlaw-2838	148	17	idea	idea	NOUN
taxlaw-2838	148	18	was	be	AUX
taxlaw-2838	148	19	quickly	quickly	ADV
taxlaw-2838	148	20	dashed.35	dashed.35	VERB
taxlaw-2838	148	21	nevertheless	nevertheless	ADV
taxlaw-2838	148	22	,	,	PUNCT
taxlaw-2838	148	23	chase	chase	NOUN
taxlaw-2838	148	24	’s	’s	PART
taxlaw-2838	148	25	reference	reference	NOUN
taxlaw-2838	148	26	to	to	ADP
taxlaw-2838	148	27	past	past	ADJ
taxlaw-2838	148	28	practices	practice	NOUN
taxlaw-2838	148	29	not	not	PART
taxlaw-2838	148	30	only	only	ADV
taxlaw-2838	148	31	illustrates	illustrate	VERB
taxlaw-2838	148	32	the	the	DET
taxlaw-2838	148	33	treasury	treasury	PROPN
taxlaw-2838	148	34	department	department	PROPN
taxlaw-2838	148	35	’s	’s	PART
taxlaw-2838	148	36	early	early	ADJ
taxlaw-2838	148	37	instinct	instinct	NOUN
taxlaw-2838	148	38	to	to	PART
taxlaw-2838	148	39	turn	turn	VERB
taxlaw-2838	148	40	to	to	ADP
taxlaw-2838	148	41	historical	historical	ADJ
taxlaw-2838	148	42	precedents	precedent	NOUN
taxlaw-2838	148	43	to	to	PART
taxlaw-2838	148	44	learn	learn	VERB
taxlaw-2838	148	45	from	from	ADP
taxlaw-2838	148	46	the	the	DET
taxlaw-2838	148	47	past	past	NOUN
taxlaw-2838	148	48	,	,	PUNCT
taxlaw-2838	148	49	it	it	PRON
taxlaw-2838	148	50	also	also	ADV
taxlaw-2838	148	51	shows	show	VERB
taxlaw-2838	148	52	a	a	DET
taxlaw-2838	148	53	contingent	contingent	ADJ
taxlaw-2838	148	54	path	path	NOUN
taxlaw-2838	148	55	not	not	PART
taxlaw-2838	148	56	taken	take	VERB
taxlaw-2838	148	57	.	.	PUNCT
taxlaw-2838	149	1	if	if	SCONJ
taxlaw-2838	149	2	the	the	DET
taxlaw-2838	149	3	union	union	NOUN
taxlaw-2838	149	4	had	have	AUX
taxlaw-2838	149	5	attempted	attempt	VERB
taxlaw-2838	149	6	a	a	DET
taxlaw-2838	149	7	property	property	NOUN
taxlaw-2838	149	8	tax	tax	NOUN
taxlaw-2838	149	9	,	,	PUNCT
taxlaw-2838	149	10	the	the	DET
taxlaw-2838	149	11	future	future	ADJ
taxlaw-2838	149	12	fate	fate	NOUN
taxlaw-2838	149	13	of	of	ADP
taxlaw-2838	149	14	the	the	DET
taxlaw-2838	149	15	income	income	NOUN
taxlaw-2838	149	16	tax	tax	NOUN
taxlaw-2838	149	17	and	and	CCONJ
taxlaw-2838	149	18	the	the	DET
taxlaw-2838	149	19	system	system	NOUN
taxlaw-2838	149	20	of	of	ADP
taxlaw-2838	149	21	withholding	withholding	NOUN
taxlaw-2838	149	22	and	and	CCONJ
taxlaw-2838	149	23	third	third	ADJ
taxlaw-2838	149	24	-	-	PUNCT
taxlaw-2838	149	25	party	party	NOUN
taxlaw-2838	149	26	reporting	reporting	NOUN
taxlaw-2838	149	27	may	may	AUX
taxlaw-2838	149	28	have	have	AUX
taxlaw-2838	149	29	been	be	AUX
taxlaw-2838	149	30	dramatically	dramatically	ADV
taxlaw-2838	149	31	different	different	ADJ
taxlaw-2838	149	32	.	.	PUNCT
taxlaw-2838	150	1	the	the	DET
taxlaw-2838	150	2	failure	failure	NOUN
taxlaw-2838	150	3	of	of	ADP
taxlaw-2838	150	4	existing	exist	VERB
taxlaw-2838	150	5	taxes	taxis	NOUN
taxlaw-2838	150	6	to	to	PART
taxlaw-2838	150	7	meet	meet	VERB
taxlaw-2838	150	8	the	the	DET
taxlaw-2838	150	9	increasing	increase	VERB
taxlaw-2838	150	10	fiscal	fiscal	ADJ
taxlaw-2838	150	11	demands	demand	NOUN
taxlaw-2838	150	12	of	of	ADP
taxlaw-2838	150	13	the	the	DET
taxlaw-2838	150	14	war	war	NOUN
taxlaw-2838	150	15	forced	force	VERB
taxlaw-2838	150	16	the	the	DET
taxlaw-2838	150	17	union	union	NOUN
taxlaw-2838	150	18	to	to	PART
taxlaw-2838	150	19	turn	turn	VERB
taxlaw-2838	150	20	to	to	ADP
taxlaw-2838	150	21	bold	bold	ADJ
taxlaw-2838	150	22	,	,	PUNCT
taxlaw-2838	150	23	new	new	ADJ
taxlaw-2838	150	24	sources	source	NOUN
taxlaw-2838	150	25	of	of	ADP
taxlaw-2838	150	26	public	public	ADJ
taxlaw-2838	150	27	revenue	revenue	NOUN
taxlaw-2838	150	28	,	,	PUNCT
taxlaw-2838	150	29	including	include	VERB
taxlaw-2838	150	30	an	an	DET
taxlaw-2838	150	31	innovative	innovative	ADJ
taxlaw-2838	150	32	income	income	NOUN
taxlaw-2838	150	33	tax	tax	NOUN
taxlaw-2838	150	34	.	.	PUNCT
taxlaw-2838	151	1	levied	levy	VERB
taxlaw-2838	151	2	on	on	ADP
taxlaw-2838	151	3	both	both	CCONJ
taxlaw-2838	151	4	individual	individual	ADJ
taxlaw-2838	151	5	and	and	CCONJ
taxlaw-2838	151	6	business	business	NOUN
taxlaw-2838	151	7	income	income	NOUN
taxlaw-2838	151	8	,	,	PUNCT
taxlaw-2838	151	9	the	the	DET
taxlaw-2838	151	10	new	new	ADJ
taxlaw-2838	151	11	tax	tax	NOUN
taxlaw-2838	151	12	quickly	quickly	ADV
taxlaw-2838	151	13	became	become	VERB
taxlaw-2838	151	14	an	an	DET
taxlaw-2838	151	15	important	important	ADJ
taxlaw-2838	151	16	source	source	NOUN
taxlaw-2838	151	17	of	of	ADP
taxlaw-2838	151	18	wartime	wartime	ADJ
taxlaw-2838	151	19	revenue	revenue	NOUN
taxlaw-2838	151	20	.	.	PUNCT
taxlaw-2838	152	1	the	the	DET
taxlaw-2838	152	2	first	first	ADJ
taxlaw-2838	152	3	effective	effective	ADJ
taxlaw-2838	152	4	federal	federal	ADJ
taxlaw-2838	152	5	income	income	NOUN
taxlaw-2838	152	6	tax	tax	NOUN
taxlaw-2838	152	7	was	be	AUX
taxlaw-2838	152	8	adopted	adopt	VERB
taxlaw-2838	152	9	in	in	ADP
taxlaw-2838	152	10	1862	1862	NUM
taxlaw-2838	152	11	,	,	PUNCT
taxlaw-2838	152	12	when	when	SCONJ
taxlaw-2838	152	13	congress	congress	PROPN
taxlaw-2838	152	14	imposed	impose	VERB
taxlaw-2838	152	15	a	a	DET
taxlaw-2838	152	16	“	"	PUNCT
taxlaw-2838	152	17	normal	normal	ADJ
taxlaw-2838	152	18	”	"	PUNCT
taxlaw-2838	152	19	three	three	NUM
taxlaw-2838	152	20	percent	percent	NOUN
taxlaw-2838	152	21	tax	tax	NOUN
taxlaw-2838	152	22	on	on	ADP
taxlaw-2838	152	23	“	"	PUNCT
taxlaw-2838	152	24	annual	annual	ADJ
taxlaw-2838	152	25	gains	gain	NOUN
taxlaw-2838	152	26	,	,	PUNCT
taxlaw-2838	152	27	profits	profit	NOUN
taxlaw-2838	152	28	,	,	PUNCT
taxlaw-2838	152	29	or	or	CCONJ
taxlaw-2838	152	30	incomes	income	NOUN
taxlaw-2838	152	31	”	"	PUNCT
taxlaw-2838	152	32	above	above	ADP
taxlaw-2838	152	33	eight	eight	NUM
taxlaw-2838	152	34	hundred	hundred	NUM
taxlaw-2838	152	35	dollars	dollar	NOUN
taxlaw-2838	152	36	,	,	PUNCT
taxlaw-2838	152	37	“	"	PUNCT
taxlaw-2838	152	38	whether	whether	SCONJ
taxlaw-2838	152	39	derived	derive	VERB
taxlaw-2838	152	40	from	from	ADP
taxlaw-2838	152	41	any	any	DET
taxlaw-2838	152	42	kinds	kind	NOUN
taxlaw-2838	152	43	of	of	ADP
taxlaw-2838	152	44	property	property	NOUN
taxlaw-2838	152	45	,	,	PUNCT
taxlaw-2838	152	46	rents	rent	NOUN
taxlaw-2838	152	47	,	,	PUNCT
taxlaw-2838	152	48	interests	interest	NOUN
taxlaw-2838	152	49	,	,	PUNCT
taxlaw-2838	152	50	dividends	dividend	NOUN
taxlaw-2838	152	51	,	,	PUNCT
taxlaw-2838	152	52	salaries	salary	NOUN
taxlaw-2838	152	53	or	or	CCONJ
taxlaw-2838	152	54	from	from	ADP
taxlaw-2838	152	55	any	any	DET
taxlaw-2838	152	56	profession	profession	NOUN
taxlaw-2838	152	57	,	,	PUNCT
taxlaw-2838	152	58	trade	trade	NOUN
taxlaw-2838	152	59	,	,	PUNCT
taxlaw-2838	152	60	employment	employment	NOUN
taxlaw-2838	152	61	or	or	CCONJ
taxlaw-2838	152	62	vocation	vocation	NOUN
taxlaw-2838	152	63	carried	carry	VERB
taxlaw-2838	152	64	on	on	ADP
taxlaw-2838	152	65	in	in	ADP
taxlaw-2838	152	66	the	the	DET
taxlaw-2838	152	67	united	united	PROPN
taxlaw-2838	152	68	states	states	PROPN
taxlaw-2838	152	69	or	or	CCONJ
taxlaw-2838	152	70	elsewhere	elsewhere	ADV
taxlaw-2838	152	71	,	,	PUNCT
taxlaw-2838	152	72	or	or	CCONJ
taxlaw-2838	152	73	from	from	ADP
taxlaw-2838	152	74	any	any	DET
taxlaw-2838	152	75	source	source	NOUN
taxlaw-2838	152	76	whatever	whatever	NOUN
taxlaw-2838	152	77	.	.	PUNCT
taxlaw-2838	153	1	”36	”36	ADJ
taxlaw-2838	153	2	in	in	ADP
taxlaw-2838	153	3	1864	1864	NUM
taxlaw-2838	153	4	,	,	PUNCT
taxlaw-2838	153	5	as	as	SCONJ
taxlaw-2838	153	6	the	the	DET
taxlaw-2838	153	7	war	war	NOUN
taxlaw-2838	153	8	dragged	drag	VERB
taxlaw-2838	153	9	on	on	ADP
taxlaw-2838	153	10	and	and	CCONJ
taxlaw-2838	153	11	the	the	DET
taxlaw-2838	153	12	demand	demand	NOUN
taxlaw-2838	153	13	for	for	ADP
taxlaw-2838	153	14	public	public	ADJ
taxlaw-2838	153	15	revenue	revenue	NOUN
taxlaw-2838	153	16	continued	continue	VERB
taxlaw-2838	153	17	to	to	PART
taxlaw-2838	153	18	increase	increase	VERB
taxlaw-2838	153	19	,	,	PUNCT
taxlaw-2838	153	20	congress	congress	PROPN
taxlaw-2838	153	21	raised	raise	VERB
taxlaw-2838	153	22	income	income	NOUN
taxlaw-2838	153	23	tax	tax	NOUN
taxlaw-2838	153	24	rates	rate	NOUN
taxlaw-2838	153	25	and	and	CCONJ
taxlaw-2838	153	26	lowered	lower	VERB
taxlaw-2838	153	27	certain	certain	ADJ
taxlaw-2838	153	28	exemption	exemption	NOUN
taxlaw-2838	153	29	levels	level	NOUN
taxlaw-2838	153	30	,	,	PUNCT
taxlaw-2838	153	31	leading	lead	VERB
taxlaw-2838	153	32	to	to	ADP
taxlaw-2838	153	33	even	even	ADV
taxlaw-2838	153	34	greater	great	ADJ
taxlaw-2838	153	35	tax	tax	NOUN
taxlaw-2838	153	36	revenue	revenue	NOUN
taxlaw-2838	153	37	.	.	PUNCT
taxlaw-2838	154	1	by	by	ADP
taxlaw-2838	154	2	the	the	DET
taxlaw-2838	154	3	following	following	ADJ
taxlaw-2838	154	4	year	year	NOUN
taxlaw-2838	154	5	,	,	PUNCT
taxlaw-2838	154	6	approximately	approximately	ADV
taxlaw-2838	154	7	10	10	NUM
taxlaw-2838	154	8	%	%	NOUN
taxlaw-2838	154	9	of	of	ADP
taxlaw-2838	154	10	union	union	NOUN
taxlaw-2838	154	11	households	household	NOUN
taxlaw-2838	154	12	were	be	AUX
taxlaw-2838	154	13	paying	pay	VERB
taxlaw-2838	154	14	an	an	DET
taxlaw-2838	154	15	income	income	NOUN
taxlaw-2838	154	16	tax	tax	NOUN
taxlaw-2838	154	17	,	,	PUNCT
taxlaw-2838	154	18	and	and	CCONJ
taxlaw-2838	154	19	the	the	DET
taxlaw-2838	154	20	levy	levy	NOUN
taxlaw-2838	154	21	was	be	AUX
taxlaw-2838	154	22	generating	generate	VERB
taxlaw-2838	154	23	roughly	roughly	ADV
taxlaw-2838	154	24	$	$	SYM
taxlaw-2838	154	25	61	61	NUM
taxlaw-2838	154	26	million	million	NUM
taxlaw-2838	154	27	or	or	CCONJ
taxlaw-2838	154	28	about	about	ADV
taxlaw-2838	154	29	one	one	NUM
taxlaw-2838	154	30	fifth	fifth	NOUN
taxlaw-2838	154	31	of	of	ADP
taxlaw-2838	154	32	total	total	ADJ
taxlaw-2838	154	33	annual	annual	ADJ
taxlaw-2838	154	34	federal	federal	ADJ
taxlaw-2838	154	35	revenue.37	revenue.37	NOUN
taxlaw-2838	154	36	in	in	ADP
taxlaw-2838	154	37	sum	sum	NOUN
taxlaw-2838	154	38	,	,	PUNCT
taxlaw-2838	154	39	the	the	DET
taxlaw-2838	154	40	first	first	ADJ
taxlaw-2838	154	41	american	american	ADJ
taxlaw-2838	154	42	experiment	experiment	NOUN
taxlaw-2838	154	43	with	with	ADP
taxlaw-2838	154	44	an	an	DET
taxlaw-2838	154	45	income	income	NOUN
taxlaw-2838	154	46	tax	tax	NOUN
taxlaw-2838	154	47	became	become	VERB
taxlaw-2838	154	48	a	a	DET
taxlaw-2838	154	49	vital	vital	ADJ
taxlaw-2838	154	50	part	part	NOUN
taxlaw-2838	154	51	of	of	ADP
taxlaw-2838	154	52	civil	civil	ADJ
taxlaw-2838	154	53	war	war	NOUN
taxlaw-2838	154	54	financing.38	financing.38	VERB
taxlaw-2838	154	55	one	one	NUM
taxlaw-2838	154	56	of	of	ADP
taxlaw-2838	154	57	the	the	DET
taxlaw-2838	154	58	primary	primary	ADJ
taxlaw-2838	154	59	reasons	reason	NOUN
taxlaw-2838	154	60	for	for	ADP
taxlaw-2838	154	61	the	the	DET
taxlaw-2838	154	62	relative	relative	ADJ
taxlaw-2838	154	63	success	success	NOUN
taxlaw-2838	154	64	of	of	ADP
taxlaw-2838	154	65	the	the	DET
taxlaw-2838	154	66	civil	civil	ADJ
taxlaw-2838	154	67	war	war	NOUN
taxlaw-2838	154	68	income	income	NOUN
taxlaw-2838	154	69	tax	tax	NOUN
taxlaw-2838	154	70	was	be	AUX
taxlaw-2838	154	71	the	the	DET
taxlaw-2838	154	72	use	use	NOUN
taxlaw-2838	154	73	of	of	ADP
taxlaw-2838	154	74	withholding	withholding	NOUN
taxlaw-2838	154	75	.	.	PUNCT
taxlaw-2838	155	1	in	in	ADP
taxlaw-2838	155	2	1865	1865	NUM
taxlaw-2838	155	3	alone	alone	ADV
taxlaw-2838	155	4	,	,	PUNCT
taxlaw-2838	155	5	the	the	DET
taxlaw-2838	155	6	federal	federal	ADJ
taxlaw-2838	155	7	government	government	NOUN
taxlaw-2838	155	8	collected	collect	VERB
taxlaw-2838	155	9	nearly	nearly	ADV
taxlaw-2838	155	10	40	40	NUM
taxlaw-2838	155	11	%	%	NOUN
taxlaw-2838	155	12	of	of	ADP
taxlaw-2838	155	13	income	income	NOUN
taxlaw-2838	155	14	tax	tax	NOUN
taxlaw-2838	155	15	receipts	receipt	NOUN
taxlaw-2838	155	16	through	through	ADP
taxlaw-2838	155	17	the	the	DET
taxlaw-2838	155	18	crude	crude	ADJ
taxlaw-2838	155	19	and	and	CCONJ
taxlaw-2838	155	20	nascent	nascent	ADJ
taxlaw-2838	155	21	process	process	NOUN
taxlaw-2838	155	22	of	of	ADP
taxlaw-2838	155	23	income	income	NOUN
taxlaw-2838	155	24	tax	tax	NOUN
taxlaw-2838	155	25	withholding.39	withholding.39	VERB
taxlaw-2838	155	26	the	the	DET
taxlaw-2838	155	27	specific	specific	ADJ
taxlaw-2838	155	28	withholding	withholding	NOUN
taxlaw-2838	155	29	provisions	provision	NOUN
taxlaw-2838	155	30	began	begin	VERB
taxlaw-2838	155	31	with	with	ADP
taxlaw-2838	155	32	the	the	DET
taxlaw-2838	155	33	1862	1862	NUM
taxlaw-2838	155	34	law	law	NOUN
taxlaw-2838	155	35	and	and	CCONJ
taxlaw-2838	155	36	required	require	VERB
taxlaw-2838	155	37	certain	certain	ADJ
taxlaw-2838	155	38	institutions	institution	NOUN
taxlaw-2838	155	39	to	to	PART
taxlaw-2838	155	40	withhold	withhold	VERB
taxlaw-2838	155	41	the	the	DET
taxlaw-2838	155	42	“	"	PUNCT
taxlaw-2838	155	43	normal	normal	ADJ
taxlaw-2838	155	44	”	"	PUNCT
taxlaw-2838	155	45	tax	tax	NOUN
taxlaw-2838	155	46	rate	rate	NOUN
taxlaw-2838	155	47	of	of	ADP
taxlaw-2838	155	48	3	3	NUM
taxlaw-2838	155	49	%	%	NOUN
taxlaw-2838	155	50	on	on	ADP
taxlaw-2838	155	51	the	the	DET
taxlaw-2838	155	52	payment	payment	NOUN
taxlaw-2838	155	53	of	of	ADP
taxlaw-2838	155	54	dividends	dividend	NOUN
taxlaw-2838	155	55	and	and	CCONJ
taxlaw-2838	155	56	interest	interest	NOUN
taxlaw-2838	155	57	to	to	ADP
taxlaw-2838	155	58	stockholders	stockholder	NOUN
taxlaw-2838	155	59	and	and	CCONJ
taxlaw-2838	155	60	bondholders	bondholder	NOUN
taxlaw-2838	155	61	,	,	PUNCT
taxlaw-2838	155	62	respectively	respectively	ADV
taxlaw-2838	155	63	.	.	PUNCT
taxlaw-2838	156	1	40	40	NUM
taxlaw-2838	156	2	at	at	ADP
taxlaw-2838	156	3	the	the	DET
taxlaw-2838	156	4	same	same	ADJ
taxlaw-2838	156	5	time	time	NOUN
taxlaw-2838	156	6	,	,	PUNCT
taxlaw-2838	156	7	the	the	DET
taxlaw-2838	156	8	federal	federal	ADJ
taxlaw-2838	156	9	government	government	NOUN
taxlaw-2838	156	10	was	be	AUX
taxlaw-2838	156	11	required	require	VERB
taxlaw-2838	156	12	to	to	PART
taxlaw-2838	156	13	withhold	withhold	VERB
taxlaw-2838	156	14	the	the	DET
taxlaw-2838	156	15	“	"	PUNCT
taxlaw-2838	156	16	normal	normal	ADJ
taxlaw-2838	156	17	”	"	PUNCT
taxlaw-2838	156	18	rate	rate	NOUN
taxlaw-2838	156	19	on	on	ADP
taxlaw-2838	156	20	salary	salary	NOUN
taxlaw-2838	156	21	income	income	NOUN
taxlaw-2838	156	22	.	.	PUNCT
taxlaw-2838	157	1	when	when	SCONJ
taxlaw-2838	157	2	congress	congress	PROPN
taxlaw-2838	157	3	increased	increase	VERB
taxlaw-2838	157	4	the	the	DET
taxlaw-2838	157	5	“	"	PUNCT
taxlaw-2838	157	6	normal	normal	ADJ
taxlaw-2838	157	7	”	"	PUNCT
taxlaw-2838	157	8	rate	rate	NOUN
taxlaw-2838	157	9	to	to	ADP
taxlaw-2838	157	10	5	5	NUM
taxlaw-2838	157	11	%	%	NOUN
taxlaw-2838	157	12	in	in	ADP
taxlaw-2838	157	13	1864	1864	NUM
taxlaw-2838	157	14	,	,	PUNCT
taxlaw-2838	157	15	it	it	PRON
taxlaw-2838	157	16	also	also	ADV
taxlaw-2838	157	17	increased	increase	VERB
taxlaw-2838	157	18	the	the	DET
taxlaw-2838	157	19	withholding	withholding	NOUN
taxlaw-2838	157	20	rate	rate	NOUN
taxlaw-2838	157	21	to	to	ADP
taxlaw-2838	157	22	5	5	NUM
taxlaw-2838	157	23	%	%	NOUN
taxlaw-2838	157	24	and	and	CCONJ
taxlaw-2838	157	25	broadened	broaden	VERB
taxlaw-2838	157	26	the	the	DET
taxlaw-2838	157	27	number	number	NOUN
taxlaw-2838	157	28	of	of	ADP
taxlaw-2838	157	29	institutions	institution	NOUN
taxlaw-2838	157	30	required	require	VERB
taxlaw-2838	157	31	to	to	PART
taxlaw-2838	157	32	withhold	withhold	VERB
taxlaw-2838	157	33	income	income	NOUN
taxlaw-2838	157	34	taxes	taxis	NOUN
taxlaw-2838	157	35	on	on	ADP
taxlaw-2838	157	36	interest	interest	NOUN
taxlaw-2838	157	37	and	and	CCONJ
taxlaw-2838	157	38	dividends	dividend	NOUN
taxlaw-2838	157	39	to	to	PART
taxlaw-2838	157	40	include	include	VERB
taxlaw-2838	157	41	other	other	ADJ
taxlaw-2838	157	42	transportation	transportation	NOUN
taxlaw-2838	157	43	companies	company	NOUN
taxlaw-2838	157	44	besides	besides	SCONJ
taxlaw-2838	157	45	railroads.41	railroads.41	NOUN
taxlaw-2838	157	46	throughout	throughout	ADP
taxlaw-2838	157	47	its	its	PRON
taxlaw-2838	157	48	evolution	evolution	NOUN
taxlaw-2838	157	49	,	,	PUNCT
taxlaw-2838	157	50	the	the	DET
taxlaw-2838	157	51	civil	civil	ADJ
taxlaw-2838	157	52	war	war	NOUN
taxlaw-2838	157	53	income	income	NOUN
taxlaw-2838	157	54	tax	tax	NOUN
taxlaw-2838	157	55	benefited	benefit	VERB
taxlaw-2838	157	56	from	from	ADP
taxlaw-2838	157	57	a	a	DET
taxlaw-2838	157	58	process	process	NOUN
taxlaw-2838	157	59	of	of	ADP
taxlaw-2838	157	60	social	social	ADJ
taxlaw-2838	157	61	learning	learning	NOUN
taxlaw-2838	157	62	.	.	PUNCT
taxlaw-2838	158	1	key	key	ADJ
taxlaw-2838	158	2	tax	tax	NOUN
taxlaw-2838	158	3	experts	expert	NOUN
taxlaw-2838	158	4	working	work	VERB
taxlaw-2838	158	5	in	in	ADP
taxlaw-2838	158	6	the	the	DET
taxlaw-2838	158	7	treasury	treasury	PROPN
taxlaw-2838	158	8	department	department	PROPN
taxlaw-2838	158	9	and	and	CCONJ
taxlaw-2838	158	10	the	the	DET
taxlaw-2838	158	11	bureau	bureau	NOUN
taxlaw-2838	158	12	of	of	ADP
taxlaw-2838	158	13	internal	internal	ADJ
taxlaw-2838	158	14	revenue	revenue	NOUN
taxlaw-2838	158	15	collectively	collectively	ADV
taxlaw-2838	158	16	puzzled	puzzle	VERB
taxlaw-2838	158	17	over	over	ADP
taxlaw-2838	158	18	the	the	DET
taxlaw-2838	158	19	problem	problem	NOUN
taxlaw-2838	158	20	of	of	ADP
taxlaw-2838	158	21	tax	tax	NOUN
taxlaw-2838	158	22	collection	collection	NOUN
taxlaw-2838	158	23	.	.	PUNCT
taxlaw-2838	159	1	despite	despite	SCONJ
taxlaw-2838	159	2	strong	strong	ADJ
taxlaw-2838	159	3	resistance	resistance	NOUN
taxlaw-2838	159	4	from	from	ADP
taxlaw-2838	159	5	business	business	NOUN
taxlaw-2838	159	6	interests	interest	NOUN
taxlaw-2838	159	7	and	and	CCONJ
taxlaw-2838	159	8	the	the	DET
taxlaw-2838	159	9	wealthy	wealthy	ADJ
taxlaw-2838	159	10	elite	elite	NOUN
taxlaw-2838	159	11	who	who	PRON
taxlaw-2838	159	12	were	be	AUX
taxlaw-2838	159	13	the	the	DET
taxlaw-2838	159	14	targets	target	NOUN
taxlaw-2838	159	15	of	of	ADP
taxlaw-2838	159	16	the	the	DET
taxlaw-2838	159	17	income	income	NOUN
taxlaw-2838	159	18	tax	tax	NOUN
taxlaw-2838	159	19	,	,	PUNCT
taxlaw-2838	159	20	administrative	administrative	ADJ
taxlaw-2838	159	21	reformers	reformer	NOUN
taxlaw-2838	159	22	forged	forge	VERB
taxlaw-2838	159	23	the	the	DET
taxlaw-2838	159	24	bureaucratic	bureaucratic	ADJ
taxlaw-2838	159	25	autonomy	autonomy	NOUN
taxlaw-2838	159	26	necessary	necessary	ADJ
taxlaw-2838	159	27	to	to	ADP
taxlaw-2838	159	28	35	35	NUM
taxlaw-2838	159	29	tax	tax	NOUN
taxlaw-2838	159	30	history	history	NOUN
taxlaw-2838	159	31	project	project	NOUN
taxlaw-2838	159	32	:	:	PUNCT
taxlaw-2838	159	33	the	the	DET
taxlaw-2838	159	34	civil	civil	ADJ
taxlaw-2838	159	35	war	war	NOUN
taxlaw-2838	159	36	,	,	PUNCT
taxlaw-2838	159	37	tax	tax	NOUN
taxlaw-2838	159	38	analysts	analyst	NOUN
taxlaw-2838	159	39	,	,	PUNCT
taxlaw-2838	159	40	http://www.taxhistory.org/www/website.nsf	http://www.taxhistory.org/www/website.nsf	ADJ
taxlaw-2838	159	41	/web	/web	PUNCT
taxlaw-2838	159	42	/	/	SYM
taxlaw-2838	159	43	thm1861?opendocument	thm1861?opendocument	NOUN
taxlaw-2838	159	44	[	[	X
taxlaw-2838	159	45	https://perma.cc/34vw-wl5p	https://perma.cc/34vw-wl5p	PROPN
taxlaw-2838	159	46	]	]	PUNCT
taxlaw-2838	159	47	.	.	PUNCT
taxlaw-2838	160	1	36	36	NUM
taxlaw-2838	160	2	revenue	revenue	NOUN
taxlaw-2838	160	3	act	act	NOUN
taxlaw-2838	160	4	of	of	ADP
taxlaw-2838	160	5	1862	1862	NUM
taxlaw-2838	160	6	,	,	PUNCT
taxlaw-2838	160	7	ch	ch	NOUN
taxlaw-2838	160	8	.	.	PROPN
taxlaw-2838	160	9	119	119	NUM
taxlaw-2838	160	10	,	,	PUNCT
taxlaw-2838	160	11	§	§	PROPN
taxlaw-2838	160	12	90	90	NUM
taxlaw-2838	160	13	,	,	PUNCT
taxlaw-2838	160	14	12	12	NUM
taxlaw-2838	160	15	stat	stat	NOUN
taxlaw-2838	160	16	.	.	PUNCT
taxlaw-2838	161	1	432	432	NUM
taxlaw-2838	161	2	,	,	PUNCT
taxlaw-2838	161	3	473	473	NUM
taxlaw-2838	161	4	(	(	PUNCT
taxlaw-2838	161	5	1862	1862	NUM
taxlaw-2838	161	6	)	)	PUNCT
taxlaw-2838	161	7	.	.	PUNCT
taxlaw-2838	162	1	37	37	NUM
taxlaw-2838	162	2	see	see	VERB
taxlaw-2838	162	3	bank	bank	PROPN
taxlaw-2838	162	4	et	et	PROPN
taxlaw-2838	162	5	al	al	PROPN
taxlaw-2838	162	6	.	.	PROPN
taxlaw-2838	162	7	,	,	PUNCT
taxlaw-2838	162	8	supra	supra	PROPN
taxlaw-2838	162	9	note	note	VERB
taxlaw-2838	162	10	33	33	NUM
taxlaw-2838	162	11	;	;	PUNCT
taxlaw-2838	162	12	brownlee	brownlee	PROPN
taxlaw-2838	162	13	,	,	PUNCT
taxlaw-2838	162	14	supra	supra	PROPN
taxlaw-2838	162	15	note	note	PROPN
taxlaw-2838	162	16	20	20	NUM
taxlaw-2838	162	17	;	;	PUNCT
taxlaw-2838	162	18	hugh	hugh	PROPN
taxlaw-2838	162	19	rockoff	rockoff	PROPN
taxlaw-2838	162	20	,	,	PUNCT
taxlaw-2838	162	21	until	until	SCONJ
taxlaw-2838	162	22	it	it	PRON
taxlaw-2838	162	23	’s	’	VERB
taxlaw-2838	162	24	over	over	ADV
taxlaw-2838	162	25	,	,	PUNCT
taxlaw-2838	162	26	over	over	ADV
taxlaw-2838	162	27	there	there	ADV
taxlaw-2838	162	28	:	:	PUNCT
taxlaw-2838	162	29	the	the	DET
taxlaw-2838	162	30	u.s	u.s	PROPN
taxlaw-2838	162	31	.	.	PROPN
taxlaw-2838	162	32	economy	economy	NOUN
taxlaw-2838	162	33	in	in	ADP
taxlaw-2838	162	34	world	world	NOUN
taxlaw-2838	162	35	war	war	NOUN
taxlaw-2838	162	36	i	i	PRON
taxlaw-2838	162	37	,	,	PUNCT
taxlaw-2838	162	38	in	in	ADP
taxlaw-2838	162	39	the	the	DET
taxlaw-2838	162	40	economics	economic	NOUN
taxlaw-2838	162	41	of	of	ADP
taxlaw-2838	162	42	world	world	NOUN
taxlaw-2838	162	43	war	war	NOUN
taxlaw-2838	162	44	i	i	PRON
taxlaw-2838	162	45	310	310	NUM
taxlaw-2838	162	46	,	,	PUNCT
taxlaw-2838	162	47	316	316	NUM
taxlaw-2838	162	48	(	(	PUNCT
taxlaw-2838	162	49	stephen	stephen	PROPN
taxlaw-2838	162	50	broadberry	broadberry	PROPN
taxlaw-2838	162	51	&	&	CCONJ
taxlaw-2838	162	52	mark	mark	PROPN
taxlaw-2838	162	53	harrison	harrison	PROPN
taxlaw-2838	162	54	eds	eds	PROPN
taxlaw-2838	162	55	.	.	PROPN
taxlaw-2838	162	56	,	,	PUNCT
taxlaw-2838	162	57	2005	2005	NUM
taxlaw-2838	162	58	)	)	PUNCT
taxlaw-2838	162	59	.	.	PUNCT
taxlaw-2838	163	1	38	38	NUM
taxlaw-2838	163	2	bank	bank	NOUN
taxlaw-2838	163	3	et	et	PROPN
taxlaw-2838	163	4	al	al	PROPN
taxlaw-2838	163	5	.	.	PROPN
taxlaw-2838	163	6	,	,	PUNCT
taxlaw-2838	163	7	supra	supra	PROPN
taxlaw-2838	163	8	note	note	VERB
taxlaw-2838	163	9	33	33	NUM
taxlaw-2838	163	10	.	.	NOUN
taxlaw-2838	163	11	39	39	NUM
taxlaw-2838	164	1	frederick	frederick	PROPN
taxlaw-2838	164	2	c.	c.	PROPN
taxlaw-2838	164	3	howe	howe	PROPN
taxlaw-2838	164	4	,	,	PUNCT
taxlaw-2838	164	5	the	the	DET
taxlaw-2838	164	6	federal	federal	ADJ
taxlaw-2838	164	7	revenues	revenue	NOUN
taxlaw-2838	164	8	and	and	CCONJ
taxlaw-2838	164	9	the	the	DET
taxlaw-2838	164	10	income	income	NOUN
taxlaw-2838	164	11	tax	tax	NOUN
taxlaw-2838	164	12	,	,	PUNCT
taxlaw-2838	164	13	4	4	NUM
taxlaw-2838	164	14	annals	annal	NOUN
taxlaw-2838	164	15	am	be	AUX
taxlaw-2838	164	16	.	.	PUNCT
taxlaw-2838	165	1	acad	acad	PROPN
taxlaw-2838	165	2	.	.	PUNCT
taxlaw-2838	166	1	pol	pol	PROPN
taxlaw-2838	166	2	.	.	PUNCT
taxlaw-2838	166	3	&	&	CCONJ
taxlaw-2838	166	4	soc	soc	PROPN
taxlaw-2838	166	5	.	.	PUNCT
taxlaw-2838	167	1	sci	sci	PROPN
taxlaw-2838	167	2	.	.	PROPN
taxlaw-2838	168	1	557	557	NUM
taxlaw-2838	168	2	,	,	PUNCT
taxlaw-2838	168	3	568	568	NUM
taxlaw-2838	168	4	(	(	PUNCT
taxlaw-2838	168	5	1894	1894	NUM
taxlaw-2838	168	6	)	)	PUNCT
taxlaw-2838	168	7	.	.	PUNCT
taxlaw-2838	169	1	40	40	NUM
taxlaw-2838	169	2	12	12	NUM
taxlaw-2838	169	3	stat	stat	NOUN
taxlaw-2838	169	4	.	.	PUNCT
taxlaw-2838	170	1	at	at	ADP
taxlaw-2838	170	2	469	469	NUM
taxlaw-2838	170	3	.	.	NOUN
taxlaw-2838	171	1	41	41	NUM
taxlaw-2838	171	2	revenue	revenue	NOUN
taxlaw-2838	171	3	act	act	NOUN
taxlaw-2838	171	4	of	of	ADP
taxlaw-2838	171	5	1864	1864	NUM
taxlaw-2838	171	6	,	,	PUNCT
taxlaw-2838	171	7	ch	ch	NOUN
taxlaw-2838	171	8	.	.	PROPN
taxlaw-2838	171	9	173	173	NUM
taxlaw-2838	171	10	,	,	PUNCT
taxlaw-2838	171	11	§	§	PROPN
taxlaw-2838	171	12	§	§	PROPN
taxlaw-2838	171	13	120	120	NUM
taxlaw-2838	171	14	,	,	PUNCT
taxlaw-2838	171	15	122	122	NUM
taxlaw-2838	171	16	,	,	PUNCT
taxlaw-2838	171	17	123	123	NUM
taxlaw-2838	171	18	,	,	PUNCT
taxlaw-2838	171	19	13	13	NUM
taxlaw-2838	171	20	stat	stat	NOUN
taxlaw-2838	171	21	.	.	PUNCT
taxlaw-2838	172	1	223	223	NUM
taxlaw-2838	172	2	,	,	PUNCT
taxlaw-2838	172	3	283	283	NUM
taxlaw-2838	172	4	-	-	SYM
taxlaw-2838	172	5	85	85	NUM
taxlaw-2838	172	6	(	(	PUNCT
taxlaw-2838	172	7	1864	1864	NUM
taxlaw-2838	172	8	)	)	PUNCT
taxlaw-2838	172	9	.	.	PUNCT
taxlaw-2838	173	1	2016	2016	NUM
taxlaw-2838	173	2	]	]	PUNCT
taxlaw-2838	173	3	social	social	ADJ
taxlaw-2838	173	4	learning	learning	NOUN
taxlaw-2838	173	5	and	and	CCONJ
taxlaw-2838	173	6	the	the	DET
taxlaw-2838	173	7	early	early	ADJ
taxlaw-2838	173	8	history	history	NOUN
taxlaw-2838	173	9	of	of	ADP
taxlaw-2838	173	10	u.s	u.s	PROPN
taxlaw-2838	173	11	.	.	PROPN
taxlaw-2838	173	12	tax	tax	NOUN
taxlaw-2838	173	13	withholding	withhold	VERB
taxlaw-2838	173	14	153	153	NUM
taxlaw-2838	173	15	overcome	overcome	VERB
taxlaw-2838	173	16	such	such	ADJ
taxlaw-2838	173	17	defiance	defiance	NOUN
taxlaw-2838	173	18	.	.	PUNCT
taxlaw-2838	174	1	they	they	PRON
taxlaw-2838	174	2	looked	look	VERB
taxlaw-2838	174	3	abroad	abroad	ADV
taxlaw-2838	174	4	to	to	ADP
taxlaw-2838	174	5	the	the	DET
taxlaw-2838	174	6	british	british	ADJ
taxlaw-2838	174	7	experience	experience	NOUN
taxlaw-2838	174	8	with	with	ADP
taxlaw-2838	174	9	“	"	PUNCT
taxlaw-2838	174	10	taxation	taxation	NOUN
taxlaw-2838	174	11	at	at	ADP
taxlaw-2838	174	12	the	the	DET
taxlaw-2838	174	13	source	source	NOUN
taxlaw-2838	174	14	”	"	PUNCT
taxlaw-2838	174	15	to	to	PART
taxlaw-2838	174	16	construct	construct	VERB
taxlaw-2838	174	17	their	their	PRON
taxlaw-2838	174	18	own	own	ADJ
taxlaw-2838	174	19	crude	crude	NOUN
taxlaw-2838	174	20	yet	yet	CCONJ
taxlaw-2838	174	21	effective	effective	ADJ
taxlaw-2838	174	22	form	form	NOUN
taxlaw-2838	174	23	of	of	ADP
taxlaw-2838	174	24	income	income	NOUN
taxlaw-2838	174	25	tax	tax	NOUN
taxlaw-2838	174	26	withholding	withholding	NOUN
taxlaw-2838	174	27	.	.	PUNCT
taxlaw-2838	175	1	a.	a.	NOUN
taxlaw-2838	175	2	learning	learn	VERB
taxlaw-2838	175	3	from	from	ADP
taxlaw-2838	175	4	the	the	DET
taxlaw-2838	175	5	british	british	PROPN
taxlaw-2838	175	6	the	the	DET
taxlaw-2838	175	7	united	united	PROPN
taxlaw-2838	175	8	kingdom	kingdom	PROPN
taxlaw-2838	175	9	first	first	ADV
taxlaw-2838	175	10	adopted	adopt	VERB
taxlaw-2838	175	11	its	its	PRON
taxlaw-2838	175	12	own	own	ADJ
taxlaw-2838	175	13	form	form	NOUN
taxlaw-2838	175	14	of	of	ADP
taxlaw-2838	175	15	income	income	NOUN
taxlaw-2838	175	16	tax	tax	NOUN
taxlaw-2838	175	17	withholding	withholding	NOUN
taxlaw-2838	175	18	in	in	ADP
taxlaw-2838	175	19	1803	1803	NUM
taxlaw-2838	175	20	.	.	PUNCT
taxlaw-2838	176	1	known	know	VERB
taxlaw-2838	176	2	at	at	ADP
taxlaw-2838	176	3	the	the	DET
taxlaw-2838	176	4	time	time	NOUN
taxlaw-2838	176	5	as	as	ADP
taxlaw-2838	176	6	“	"	PUNCT
taxlaw-2838	176	7	taxation	taxation	NOUN
taxlaw-2838	176	8	at	at	ADP
taxlaw-2838	176	9	source	source	NOUN
taxlaw-2838	176	10	,	,	PUNCT
taxlaw-2838	176	11	”	"	PUNCT
taxlaw-2838	176	12	this	this	DET
taxlaw-2838	176	13	early	early	ADJ
taxlaw-2838	176	14	form	form	NOUN
taxlaw-2838	176	15	of	of	ADP
taxlaw-2838	176	16	withholding	withholding	NOUN
taxlaw-2838	176	17	was	be	AUX
taxlaw-2838	176	18	seen	see	VERB
taxlaw-2838	176	19	as	as	ADP
taxlaw-2838	176	20	a	a	DET
taxlaw-2838	176	21	“	"	PUNCT
taxlaw-2838	176	22	peculiar	peculiar	ADJ
taxlaw-2838	176	23	distinction	distinction	NOUN
taxlaw-2838	176	24	”	"	PUNCT
taxlaw-2838	176	25	of	of	ADP
taxlaw-2838	176	26	the	the	DET
taxlaw-2838	176	27	british	british	ADJ
taxlaw-2838	176	28	income	income	NOUN
taxlaw-2838	176	29	tax	tax	NOUN
taxlaw-2838	176	30	that	that	PRON
taxlaw-2838	176	31	was	be	AUX
taxlaw-2838	176	32	designed	design	VERB
taxlaw-2838	176	33	mainly	mainly	ADV
taxlaw-2838	176	34	as	as	ADP
taxlaw-2838	176	35	a	a	DET
taxlaw-2838	176	36	bulwark	bulwark	NOUN
taxlaw-2838	176	37	against	against	ADP
taxlaw-2838	176	38	tax	tax	NOUN
taxlaw-2838	176	39	evasion.42	evasion.42	NOUN
taxlaw-2838	176	40	levied	levy	VERB
taxlaw-2838	176	41	during	during	ADP
taxlaw-2838	176	42	the	the	DET
taxlaw-2838	176	43	napoleonic	napoleonic	ADJ
taxlaw-2838	176	44	wars	war	NOUN
taxlaw-2838	176	45	,	,	PUNCT
taxlaw-2838	176	46	the	the	DET
taxlaw-2838	176	47	income	income	NOUN
taxlaw-2838	176	48	tax	tax	NOUN
taxlaw-2838	176	49	and	and	CCONJ
taxlaw-2838	176	50	the	the	DET
taxlaw-2838	176	51	use	use	NOUN
taxlaw-2838	176	52	of	of	ADP
taxlaw-2838	176	53	withholding	withholding	NOUN
taxlaw-2838	176	54	were	be	AUX
taxlaw-2838	176	55	critical	critical	ADJ
taxlaw-2838	176	56	components	component	NOUN
taxlaw-2838	176	57	of	of	ADP
taxlaw-2838	176	58	wartime	wartime	ADJ
taxlaw-2838	176	59	fiscal	fiscal	ADJ
taxlaw-2838	176	60	policies	policy	NOUN
taxlaw-2838	176	61	.	.	PUNCT
taxlaw-2838	177	1	some	some	DET
taxlaw-2838	177	2	historians	historian	NOUN
taxlaw-2838	177	3	have	have	AUX
taxlaw-2838	177	4	maintained	maintain	VERB
taxlaw-2838	177	5	that	that	SCONJ
taxlaw-2838	177	6	british	british	ADJ
taxlaw-2838	177	7	prime	prime	PROPN
taxlaw-2838	177	8	minister	minister	PROPN
taxlaw-2838	177	9	henry	henry	PROPN
taxlaw-2838	177	10	addington	addington	PROPN
taxlaw-2838	177	11	introduced	introduce	VERB
taxlaw-2838	177	12	“	"	PUNCT
taxlaw-2838	177	13	taxation	taxation	NOUN
taxlaw-2838	177	14	at	at	ADP
taxlaw-2838	177	15	source	source	NOUN
taxlaw-2838	177	16	”	"	PUNCT
taxlaw-2838	177	17	in	in	ADP
taxlaw-2838	177	18	1803	1803	NUM
taxlaw-2838	177	19	because	because	SCONJ
taxlaw-2838	177	20	of	of	ADP
taxlaw-2838	177	21	his	his	PRON
taxlaw-2838	177	22	wide	wide	ADJ
taxlaw-2838	177	23	knowledge	knowledge	NOUN
taxlaw-2838	177	24	of	of	ADP
taxlaw-2838	177	25	english	english	ADJ
taxlaw-2838	177	26	fiscal	fiscal	ADJ
taxlaw-2838	177	27	history	history	NOUN
taxlaw-2838	177	28	and	and	CCONJ
taxlaw-2838	177	29	the	the	DET
taxlaw-2838	177	30	use	use	NOUN
taxlaw-2838	177	31	of	of	ADP
taxlaw-2838	177	32	withholding	withhold	VERB
taxlaw-2838	177	33	for	for	ADP
taxlaw-2838	177	34	other	other	ADJ
taxlaw-2838	177	35	direct	direct	ADJ
taxlaw-2838	177	36	taxes	taxis	NOUN
taxlaw-2838	177	37	,	,	PUNCT
taxlaw-2838	177	38	many	many	ADJ
taxlaw-2838	177	39	of	of	ADP
taxlaw-2838	177	40	which	which	PRON
taxlaw-2838	177	41	had	have	AUX
taxlaw-2838	177	42	been	be	AUX
taxlaw-2838	177	43	in	in	ADP
taxlaw-2838	177	44	operation	operation	NOUN
taxlaw-2838	177	45	since	since	SCONJ
taxlaw-2838	177	46	the	the	DET
taxlaw-2838	177	47	sixteenth	sixteenth	ADJ
taxlaw-2838	177	48	century	century	NOUN
taxlaw-2838	177	49	.	.	PUNCT
taxlaw-2838	178	1	addington	addington	PROPN
taxlaw-2838	178	2	,	,	PUNCT
taxlaw-2838	178	3	it	it	PRON
taxlaw-2838	178	4	is	be	AUX
taxlaw-2838	178	5	frequently	frequently	ADV
taxlaw-2838	178	6	maintained	maintain	VERB
taxlaw-2838	178	7	,	,	PUNCT
taxlaw-2838	178	8	deployed	deploy	VERB
taxlaw-2838	178	9	his	his	PRON
taxlaw-2838	178	10	own	own	ADJ
taxlaw-2838	178	11	form	form	NOUN
taxlaw-2838	178	12	of	of	ADP
taxlaw-2838	178	13	incremental	incremental	ADJ
taxlaw-2838	178	14	social	social	ADJ
taxlaw-2838	178	15	learning.43	learning.43	NOUN
taxlaw-2838	178	16	regardless	regardless	ADV
taxlaw-2838	178	17	of	of	ADP
taxlaw-2838	178	18	the	the	DET
taxlaw-2838	178	19	precise	precise	ADJ
taxlaw-2838	178	20	origins	origin	NOUN
taxlaw-2838	178	21	of	of	ADP
taxlaw-2838	178	22	british	british	ADJ
taxlaw-2838	178	23	withholding	withholding	NOUN
taxlaw-2838	178	24	,	,	PUNCT
taxlaw-2838	178	25	there	there	PRON
taxlaw-2838	178	26	is	be	VERB
taxlaw-2838	178	27	little	little	ADJ
taxlaw-2838	178	28	doubt	doubt	NOUN
taxlaw-2838	178	29	that	that	SCONJ
taxlaw-2838	178	30	the	the	DET
taxlaw-2838	178	31	mechanism	mechanism	NOUN
taxlaw-2838	178	32	proved	prove	VERB
taxlaw-2838	178	33	to	to	PART
taxlaw-2838	178	34	be	be	AUX
taxlaw-2838	178	35	highly	highly	ADV
taxlaw-2838	178	36	durable	durable	ADJ
taxlaw-2838	178	37	.	.	PUNCT
taxlaw-2838	179	1	the	the	DET
taxlaw-2838	179	2	u.k	u.k	PROPN
taxlaw-2838	179	3	.	.	PROPN
taxlaw-2838	179	4	experience	experience	NOUN
taxlaw-2838	179	5	with	with	ADP
taxlaw-2838	179	6	taxation	taxation	NOUN
taxlaw-2838	179	7	at	at	ADP
taxlaw-2838	179	8	the	the	DET
taxlaw-2838	179	9	source	source	NOUN
taxlaw-2838	179	10	endured	endure	VERB
taxlaw-2838	179	11	throughout	throughout	ADP
taxlaw-2838	179	12	the	the	DET
taxlaw-2838	179	13	napoleonic	napoleonic	ADJ
taxlaw-2838	179	14	wars	war	NOUN
taxlaw-2838	179	15	and	and	CCONJ
taxlaw-2838	179	16	beyond	beyond	ADP
taxlaw-2838	179	17	.	.	PUNCT
taxlaw-2838	180	1	while	while	SCONJ
taxlaw-2838	180	2	the	the	DET
taxlaw-2838	180	3	1803	1803	NUM
taxlaw-2838	180	4	income	income	NOUN
taxlaw-2838	180	5	tax	tax	NOUN
taxlaw-2838	180	6	was	be	AUX
taxlaw-2838	180	7	amended	amend	VERB
taxlaw-2838	180	8	several	several	ADJ
taxlaw-2838	180	9	times	time	NOUN
taxlaw-2838	180	10	,	,	PUNCT
taxlaw-2838	180	11	taxation	taxation	NOUN
taxlaw-2838	180	12	at	at	ADP
taxlaw-2838	180	13	the	the	DET
taxlaw-2838	180	14	source	source	NOUN
taxlaw-2838	180	15	remained	remain	VERB
taxlaw-2838	180	16	an	an	DET
taxlaw-2838	180	17	integral	integral	ADJ
taxlaw-2838	180	18	part	part	NOUN
taxlaw-2838	180	19	of	of	ADP
taxlaw-2838	180	20	the	the	DET
taxlaw-2838	180	21	tax	tax	NOUN
taxlaw-2838	180	22	laws	law	NOUN
taxlaw-2838	180	23	throughout	throughout	ADP
taxlaw-2838	180	24	the	the	DET
taxlaw-2838	180	25	war	war	NOUN
taxlaw-2838	180	26	and	and	CCONJ
taxlaw-2838	180	27	well	well	ADV
taxlaw-2838	180	28	beyond	beyond	ADP
taxlaw-2838	180	29	.	.	PUNCT
taxlaw-2838	181	1	ultimately	ultimately	ADV
taxlaw-2838	181	2	,	,	PUNCT
taxlaw-2838	181	3	when	when	SCONJ
taxlaw-2838	181	4	the	the	DET
taxlaw-2838	181	5	british	british	ADJ
taxlaw-2838	181	6	income	income	NOUN
taxlaw-2838	181	7	tax	tax	NOUN
taxlaw-2838	181	8	was	be	AUX
taxlaw-2838	181	9	reinstated	reinstate	VERB
taxlaw-2838	181	10	on	on	ADP
taxlaw-2838	181	11	a	a	DET
taxlaw-2838	181	12	permanent	permanent	ADJ
taxlaw-2838	181	13	basis	basis	NOUN
taxlaw-2838	181	14	in	in	ADP
taxlaw-2838	181	15	1842	1842	NUM
taxlaw-2838	181	16	,	,	PUNCT
taxlaw-2838	181	17	taxation	taxation	NOUN
taxlaw-2838	181	18	at	at	ADP
taxlaw-2838	181	19	the	the	DET
taxlaw-2838	181	20	source	source	NOUN
taxlaw-2838	181	21	returned	return	VERB
taxlaw-2838	181	22	as	as	SCONJ
taxlaw-2838	181	23	a	a	DET
taxlaw-2838	181	24	core	core	NOUN
taxlaw-2838	181	25	element.44	element.44	VERB
taxlaw-2838	181	26	one	one	NUM
taxlaw-2838	181	27	reason	reason	NOUN
taxlaw-2838	181	28	for	for	ADP
taxlaw-2838	181	29	the	the	DET
taxlaw-2838	181	30	early	early	ADJ
taxlaw-2838	181	31	success	success	NOUN
taxlaw-2838	181	32	of	of	ADP
taxlaw-2838	181	33	british	british	ADJ
taxlaw-2838	181	34	withholding	withholding	NOUN
taxlaw-2838	181	35	was	be	AUX
taxlaw-2838	181	36	because	because	SCONJ
taxlaw-2838	181	37	a	a	DET
taxlaw-2838	181	38	flat	flat	ADJ
taxlaw-2838	181	39	income	income	NOUN
taxlaw-2838	181	40	tax	tax	NOUN
taxlaw-2838	181	41	rate	rate	NOUN
taxlaw-2838	181	42	,	,	PUNCT
taxlaw-2838	181	43	as	as	SCONJ
taxlaw-2838	181	44	opposed	oppose	VERB
taxlaw-2838	181	45	to	to	ADP
taxlaw-2838	181	46	a	a	DET
taxlaw-2838	181	47	graduated	graduated	ADJ
taxlaw-2838	181	48	one	one	NUM
taxlaw-2838	181	49	,	,	PUNCT
taxlaw-2838	181	50	allowed	allow	VERB
taxlaw-2838	181	51	taxation	taxation	NOUN
taxlaw-2838	181	52	at	at	ADP
taxlaw-2838	181	53	source	source	NOUN
taxlaw-2838	181	54	to	to	PART
taxlaw-2838	181	55	operate	operate	VERB
taxlaw-2838	181	56	easily	easily	ADV
taxlaw-2838	181	57	and	and	CCONJ
taxlaw-2838	181	58	efficiently.45	efficiently.45	ADJ
taxlaw-2838	181	59	with	with	ADP
taxlaw-2838	181	60	a	a	DET
taxlaw-2838	181	61	flat	flat	ADJ
taxlaw-2838	181	62	rate	rate	NOUN
taxlaw-2838	181	63	,	,	PUNCT
taxlaw-2838	181	64	remittance	remittance	NOUN
taxlaw-2838	181	65	agents	agent	NOUN
taxlaw-2838	181	66	did	do	AUX
taxlaw-2838	181	67	not	not	PART
taxlaw-2838	181	68	need	need	VERB
taxlaw-2838	181	69	to	to	PART
taxlaw-2838	181	70	speculate	speculate	VERB
taxlaw-2838	181	71	about	about	ADP
taxlaw-2838	181	72	the	the	DET
taxlaw-2838	181	73	taxpayer	taxpayer	NOUN
taxlaw-2838	181	74	’s	’s	PART
taxlaw-2838	181	75	total	total	ADJ
taxlaw-2838	181	76	tax	tax	NOUN
taxlaw-2838	181	77	liability	liability	NOUN
taxlaw-2838	181	78	.	.	PUNCT
taxlaw-2838	182	1	they	they	PRON
taxlaw-2838	182	2	could	could	AUX
taxlaw-2838	182	3	easily	easily	ADV
taxlaw-2838	182	4	withhold	withhold	VERB
taxlaw-2838	182	5	and	and	CCONJ
taxlaw-2838	182	6	remit	remit	VERB
taxlaw-2838	182	7	the	the	DET
taxlaw-2838	182	8	“	"	PUNCT
taxlaw-2838	182	9	normal	normal	ADJ
taxlaw-2838	182	10	”	"	PUNCT
taxlaw-2838	182	11	rate	rate	NOUN
taxlaw-2838	182	12	due	due	ADJ
taxlaw-2838	182	13	on	on	ADP
taxlaw-2838	182	14	taxable	taxable	ADJ
taxlaw-2838	182	15	income	income	NOUN
taxlaw-2838	182	16	.	.	PUNCT
taxlaw-2838	183	1	u.s	u.s	PROPN
taxlaw-2838	183	2	.	.	PROPN
taxlaw-2838	183	3	policymakers	policymaker	NOUN
taxlaw-2838	183	4	picked	pick	VERB
taxlaw-2838	183	5	up	up	ADP
taxlaw-2838	183	6	on	on	ADP
taxlaw-2838	183	7	this	this	DET
taxlaw-2838	183	8	subtle	subtle	ADJ
taxlaw-2838	183	9	,	,	PUNCT
taxlaw-2838	183	10	yet	yet	CCONJ
taxlaw-2838	183	11	effective	effective	ADJ
taxlaw-2838	183	12	,	,	PUNCT
taxlaw-2838	183	13	observation	observation	NOUN
taxlaw-2838	183	14	.	.	PUNCT
taxlaw-2838	184	1	this	this	PRON
taxlaw-2838	184	2	was	be	AUX
taxlaw-2838	184	3	one	one	NUM
taxlaw-2838	184	4	reason	reason	NOUN
taxlaw-2838	184	5	why	why	SCONJ
taxlaw-2838	184	6	congress	congress	PROPN
taxlaw-2838	184	7	matched	match	VERB
taxlaw-2838	184	8	the	the	DET
taxlaw-2838	184	9	normal	normal	ADJ
taxlaw-2838	184	10	rate	rate	NOUN
taxlaw-2838	184	11	of	of	ADP
taxlaw-2838	184	12	tax	tax	NOUN
taxlaw-2838	184	13	with	with	ADP
taxlaw-2838	184	14	the	the	DET
taxlaw-2838	184	15	withholding	withholding	NOUN
taxlaw-2838	184	16	rate	rate	NOUN
taxlaw-2838	184	17	during	during	ADP
taxlaw-2838	184	18	the	the	DET
taxlaw-2838	184	19	civil	civil	ADJ
taxlaw-2838	184	20	war	war	NOUN
taxlaw-2838	184	21	.	.	PUNCT
taxlaw-2838	185	1	when	when	SCONJ
taxlaw-2838	185	2	the	the	DET
taxlaw-2838	185	3	normal	normal	ADJ
taxlaw-2838	185	4	rate	rate	NOUN
taxlaw-2838	185	5	was	be	AUX
taxlaw-2838	185	6	increased	increase	VERB
taxlaw-2838	185	7	during	during	ADP
taxlaw-2838	185	8	the	the	DET
taxlaw-2838	185	9	war	war	NOUN
taxlaw-2838	185	10	,	,	PUNCT
taxlaw-2838	185	11	so	so	ADV
taxlaw-2838	185	12	too	too	ADV
taxlaw-2838	185	13	was	be	AUX
taxlaw-2838	185	14	the	the	DET
taxlaw-2838	185	15	rate	rate	NOUN
taxlaw-2838	185	16	for	for	ADP
taxlaw-2838	185	17	withholding.46	withholding.46	PROPN
taxlaw-2838	185	18	british	british	PROPN
taxlaw-2838	185	19	policy	policy	NOUN
taxlaw-2838	185	20	makers	maker	NOUN
taxlaw-2838	185	21	praised	praise	VERB
taxlaw-2838	185	22	the	the	DET
taxlaw-2838	185	23	administrative	administrative	ADJ
taxlaw-2838	185	24	significance	significance	NOUN
taxlaw-2838	185	25	of	of	ADP
taxlaw-2838	185	26	withholding	withholding	NOUN
taxlaw-2838	185	27	,	,	PUNCT
taxlaw-2838	185	28	just	just	ADV
taxlaw-2838	185	29	as	as	SCONJ
taxlaw-2838	185	30	their	their	PRON
taxlaw-2838	185	31	american	american	ADJ
taxlaw-2838	185	32	counterparts	counterpart	NOUN
taxlaw-2838	185	33	would	would	AUX
taxlaw-2838	185	34	do	do	VERB
taxlaw-2838	185	35	much	much	ADV
taxlaw-2838	185	36	later	later	ADV
taxlaw-2838	185	37	.	.	PUNCT
taxlaw-2838	186	1	the	the	DET
taxlaw-2838	186	2	u.k	u.k	PROPN
taxlaw-2838	186	3	.	.	PROPN
taxlaw-2838	186	4	royal	royal	PROPN
taxlaw-2838	186	5	commission	commission	PROPN
taxlaw-2838	186	6	on	on	ADP
taxlaw-2838	186	7	the	the	DET
taxlaw-2838	186	8	income	income	NOUN
taxlaw-2838	186	9	tax	tax	NOUN
taxlaw-2838	186	10	hailed	hail	VERB
taxlaw-2838	186	11	taxation	taxation	NOUN
taxlaw-2838	186	12	at	at	ADP
taxlaw-2838	186	13	source	source	NOUN
taxlaw-2838	186	14	as	as	ADP
taxlaw-2838	186	15	of	of	ADP
taxlaw-2838	186	16	“	"	PUNCT
taxlaw-2838	186	17	paramount	paramount	ADJ
taxlaw-2838	186	18	importance	importance	NOUN
taxlaw-2838	186	19	”	"	PUNCT
taxlaw-2838	186	20	and	and	CCONJ
taxlaw-2838	186	21	as	as	ADP
taxlaw-2838	186	22	“	"	PUNCT
taxlaw-2838	186	23	the	the	DET
taxlaw-2838	186	24	only	only	ADJ
taxlaw-2838	186	25	sure	sure	ADJ
taxlaw-2838	186	26	safeguard	safeguard	NOUN
taxlaw-2838	186	27	against	against	ADP
taxlaw-2838	186	28	evasion	evasion	NOUN
taxlaw-2838	186	29	of	of	ADP
taxlaw-2838	186	30	duty	duty	NOUN
taxlaw-2838	186	31	.	.	PUNCT
taxlaw-2838	186	32	”47	”47	PROPN
taxlaw-2838	186	33	likewise	likewise	ADV
taxlaw-2838	186	34	,	,	PUNCT
taxlaw-2838	186	35	u.k	u.k	PROPN
taxlaw-2838	186	36	.	.	PROPN
taxlaw-2838	186	37	inland	inland	PROPN
taxlaw-2838	186	38	revenue	revenue	NOUN
taxlaw-2838	186	39	has	have	AUX
taxlaw-2838	186	40	celebrated	celebrate	VERB
taxlaw-2838	186	41	taxation	taxation	NOUN
taxlaw-2838	186	42	at	at	ADP
taxlaw-2838	186	43	source	source	NOUN
taxlaw-2838	186	44	as	as	ADP
taxlaw-2838	186	45	“	"	PUNCT
taxlaw-2838	186	46	a	a	DET
taxlaw-2838	186	47	principle	principle	NOUN
taxlaw-2838	186	48	which	which	PRON
taxlaw-2838	186	49	has	have	AUX
taxlaw-2838	186	50	been	be	AUX
taxlaw-2838	186	51	of	of	ADP
taxlaw-2838	186	52	incalculable	incalculable	ADJ
taxlaw-2838	186	53	benefit	benefit	NOUN
taxlaw-2838	186	54	to	to	ADP
taxlaw-2838	186	55	the	the	DET
taxlaw-2838	186	56	revenue	revenue	NOUN
taxlaw-2838	186	57	of	of	ADP
taxlaw-2838	186	58	this	this	DET
taxlaw-2838	186	59	country	country	NOUN
taxlaw-2838	186	60	,	,	PUNCT
taxlaw-2838	186	61	and	and	CCONJ
taxlaw-2838	186	62	which	which	PRON
taxlaw-2838	186	63	.	.	PUNCT
taxlaw-2838	186	64	.	.	PUNCT
taxlaw-2838	187	1	.	.	PUNCT
taxlaw-2838	188	1	remains	remain	VERB
taxlaw-2838	188	2	the	the	DET
taxlaw-2838	188	3	great	great	ADJ
taxlaw-2838	188	4	buttress	buttress	NOUN
taxlaw-2838	188	5	of	of	ADP
taxlaw-2838	188	6	income	income	NOUN
taxlaw-2838	188	7	tax	tax	NOUN
taxlaw-2838	188	8	stability	stability	NOUN
taxlaw-2838	188	9	and	and	CCONJ
taxlaw-2838	188	10	efficiency	efficiency	NOUN
taxlaw-2838	188	11	.	.	PUNCT
taxlaw-2838	189	1	”48	”48	PROPN
taxlaw-2838	189	2	early	early	ADJ
taxlaw-2838	189	3	twentieth	twentieth	ADJ
taxlaw-2838	189	4	-	-	PUNCT
taxlaw-2838	189	5	century	century	NOUN
taxlaw-2838	189	6	american	american	ADJ
taxlaw-2838	189	7	tax	tax	NOUN
taxlaw-2838	189	8	experts	expert	NOUN
taxlaw-2838	189	9	,	,	PUNCT
taxlaw-2838	189	10	looking	look	VERB
taxlaw-2838	189	11	back	back	ADV
taxlaw-2838	189	12	at	at	ADP
taxlaw-2838	189	13	the	the	DET
taxlaw-2838	189	14	british	british	ADJ
taxlaw-2838	189	15	42	42	NUM
taxlaw-2838	189	16	royal	royal	PROPN
taxlaw-2838	189	17	commission	commission	NOUN
taxlaw-2838	189	18	on	on	ADP
taxlaw-2838	189	19	the	the	DET
taxlaw-2838	189	20	income	income	NOUN
taxlaw-2838	189	21	tax	tax	NOUN
taxlaw-2838	189	22	:	:	PUNCT
taxlaw-2838	189	23	first	first	ADJ
taxlaw-2838	189	24	instalment	instalment	NOUN
taxlaw-2838	189	25	of	of	ADP
taxlaw-2838	189	26	the	the	DET
taxlaw-2838	189	27	minutes	minute	NOUN
taxlaw-2838	189	28	of	of	ADP
taxlaw-2838	189	29	evidence	evidence	NOUN
taxlaw-2838	189	30	with	with	ADP
taxlaw-2838	189	31	appendices	appendix	NOUN
taxlaw-2838	189	32	,	,	PUNCT
taxlaw-2838	189	33	cmd	cmd	NOUN
taxlaw-2838	189	34	.	.	PUNCT
taxlaw-2838	190	1	288	288	NUM
taxlaw-2838	190	2	-	-	SYM
taxlaw-2838	190	3	1	1	NUM
taxlaw-2838	190	4	,	,	PUNCT
taxlaw-2838	190	5	para	para	NOUN
taxlaw-2838	190	6	.	.	PROPN
taxlaw-2838	190	7	19	19	NUM
taxlaw-2838	190	8	(	(	PUNCT
taxlaw-2838	190	9	1919	1919	NUM
taxlaw-2838	190	10	)	)	PUNCT
taxlaw-2838	190	11	(	(	PUNCT
taxlaw-2838	190	12	hereinafter	hereinafter	NOUN
taxlaw-2838	190	13	minutes	minute	NOUN
taxlaw-2838	190	14	of	of	ADP
taxlaw-2838	190	15	evidence	evidence	NOUN
taxlaw-2838	190	16	)	)	PUNCT
taxlaw-2838	190	17	(	(	PUNCT
taxlaw-2838	190	18	testimony	testimony	NOUN
taxlaw-2838	190	19	of	of	ADP
taxlaw-2838	190	20	a	a	DET
taxlaw-2838	190	21	commissioner	commissioner	NOUN
taxlaw-2838	190	22	of	of	ADP
taxlaw-2838	190	23	inland	inland	ADJ
taxlaw-2838	190	24	revenue	revenue	NOUN
taxlaw-2838	190	25	)	)	PUNCT
taxlaw-2838	190	26	;	;	PUNCT
taxlaw-2838	190	27	see	see	VERB
taxlaw-2838	190	28	also	also	ADV
taxlaw-2838	190	29	piroska	piroska	VERB
taxlaw-2838	190	30	e.	e.	PROPN
taxlaw-2838	190	31	soos	soos	PROPN
taxlaw-2838	190	32	,	,	PUNCT
taxlaw-2838	190	33	the	the	DET
taxlaw-2838	190	34	origins	origin	NOUN
taxlaw-2838	190	35	of	of	ADP
taxlaw-2838	190	36	taxation	taxation	NOUN
taxlaw-2838	190	37	at	at	ADP
taxlaw-2838	190	38	source	source	NOUN
taxlaw-2838	190	39	in	in	ADP
taxlaw-2838	190	40	england	england	PROPN
taxlaw-2838	190	41	,	,	PUNCT
taxlaw-2838	190	42	in	in	ADP
taxlaw-2838	190	43	1	1	NUM
taxlaw-2838	190	44	taxation	taxation	NOUN
taxlaw-2838	190	45	:	:	PUNCT
taxlaw-2838	190	46	critical	critical	ADJ
taxlaw-2838	190	47	perspectives	perspective	NOUN
taxlaw-2838	190	48	on	on	ADP
taxlaw-2838	190	49	the	the	DET
taxlaw-2838	190	50	world	world	NOUN
taxlaw-2838	190	51	economy	economy	NOUN
taxlaw-2838	190	52	(	(	PUNCT
taxlaw-2838	190	53	simon	simon	PROPN
taxlaw-2838	190	54	james	james	PROPN
taxlaw-2838	190	55	ed	ed	PROPN
taxlaw-2838	190	56	.	.	PROPN
taxlaw-2838	190	57	,	,	PUNCT
taxlaw-2838	190	58	2002	2002	NUM
taxlaw-2838	190	59	)	)	PUNCT
taxlaw-2838	190	60	.	.	PUNCT
taxlaw-2838	191	1	43	43	NUM
taxlaw-2838	191	2	soos	soos	NOUN
taxlaw-2838	191	3	,	,	PUNCT
taxlaw-2838	191	4	supra	supra	PROPN
taxlaw-2838	191	5	note	note	NOUN
taxlaw-2838	191	6	42	42	NUM
taxlaw-2838	191	7	,	,	PUNCT
taxlaw-2838	191	8	at	at	ADP
taxlaw-2838	191	9	50–52	50–52	NUM
taxlaw-2838	191	10	.	.	PUNCT
taxlaw-2838	192	1	44	44	NUM
taxlaw-2838	192	2	see	see	VERB
taxlaw-2838	192	3	generally	generally	ADV
taxlaw-2838	192	4	b.e.v	b.e.v	PROPN
taxlaw-2838	192	5	.	.	PUNCT
taxlaw-2838	193	1	sabine	sabine	PROPN
taxlaw-2838	193	2	,	,	PUNCT
taxlaw-2838	193	3	a	a	DET
taxlaw-2838	193	4	history	history	NOUN
taxlaw-2838	193	5	of	of	ADP
taxlaw-2838	193	6	income	income	NOUN
taxlaw-2838	193	7	tax	tax	NOUN
taxlaw-2838	193	8	(	(	PUNCT
taxlaw-2838	193	9	1966	1966	NUM
taxlaw-2838	193	10	)	)	PUNCT
taxlaw-2838	193	11	.	.	PUNCT
taxlaw-2838	194	1	45	45	NUM
taxlaw-2838	194	2	d.e	d.e	PROPN
taxlaw-2838	194	3	.	.	PROPN
taxlaw-2838	194	4	schremmer	schremmer	PROPN
taxlaw-2838	194	5	,	,	PUNCT
taxlaw-2838	194	6	taxation	taxation	NOUN
taxlaw-2838	194	7	and	and	CCONJ
taxlaw-2838	194	8	public	public	ADJ
taxlaw-2838	194	9	finance	finance	NOUN
taxlaw-2838	194	10	:	:	PUNCT
taxlaw-2838	194	11	britain	britain	PROPN
taxlaw-2838	194	12	,	,	PUNCT
taxlaw-2838	194	13	france	france	PROPN
taxlaw-2838	194	14	,	,	PUNCT
taxlaw-2838	194	15	and	and	CCONJ
taxlaw-2838	194	16	germany	germany	PROPN
taxlaw-2838	194	17	,	,	PUNCT
taxlaw-2838	194	18	in	in	ADP
taxlaw-2838	194	19	the	the	DET
taxlaw-2838	194	20	cambridge	cambridge	PROPN
taxlaw-2838	194	21	economic	economic	PROPN
taxlaw-2838	194	22	history	history	NOUN
taxlaw-2838	194	23	of	of	ADP
taxlaw-2838	194	24	europe	europe	PROPN
taxlaw-2838	194	25	335	335	NUM
taxlaw-2838	194	26	(	(	PUNCT
taxlaw-2838	194	27	peter	peter	PROPN
taxlaw-2838	194	28	mathias	mathias	PROPN
taxlaw-2838	194	29	&	&	CCONJ
taxlaw-2838	194	30	sidney	sidney	PROPN
taxlaw-2838	194	31	pollard	pollard	PROPN
taxlaw-2838	194	32	eds	eds	PROPN
taxlaw-2838	194	33	.	.	PROPN
taxlaw-2838	194	34	1989	1989	NUM
taxlaw-2838	194	35	)	)	PUNCT
taxlaw-2838	194	36	.	.	PUNCT
taxlaw-2838	195	1	46	46	NUM
taxlaw-2838	195	2	see	see	VERB
taxlaw-2838	195	3	supra	supra	ADJ
taxlaw-2838	195	4	text	text	NOUN
taxlaw-2838	195	5	accompanying	accompanying	ADJ
taxlaw-2838	195	6	notes	note	VERB
taxlaw-2838	195	7	33	33	NUM
taxlaw-2838	195	8	-	-	SYM
taxlaw-2838	195	9	41	41	NUM
taxlaw-2838	195	10	.	.	PUNCT
taxlaw-2838	196	1	47	47	NUM
taxlaw-2838	196	2	report	report	NOUN
taxlaw-2838	196	3	of	of	ADP
taxlaw-2838	196	4	the	the	DET
taxlaw-2838	196	5	royal	royal	ADJ
taxlaw-2838	196	6	commission	commission	NOUN
taxlaw-2838	196	7	on	on	ADP
taxlaw-2838	196	8	the	the	DET
taxlaw-2838	196	9	income	income	NOUN
taxlaw-2838	196	10	tax	tax	NOUN
taxlaw-2838	196	11	,	,	PUNCT
taxlaw-2838	196	12	cmd	cmd	NOUN
taxlaw-2838	196	13	.	.	PROPN
taxlaw-2838	196	14	615	615	NUM
taxlaw-2838	196	15	,	,	PUNCT
taxlaw-2838	196	16	para	para	NOUN
taxlaw-2838	196	17	.	.	PUNCT
taxlaw-2838	196	18	154	154	NUM
taxlaw-2838	196	19	,	,	PUNCT
taxlaw-2838	196	20	156	156	NUM
taxlaw-2838	196	21	(	(	PUNCT
taxlaw-2838	196	22	1920	1920	NUM
taxlaw-2838	196	23	)	)	PUNCT
taxlaw-2838	196	24	.	.	PUNCT
taxlaw-2838	197	1	48	48	NUM
taxlaw-2838	197	2	see	see	VERB
taxlaw-2838	197	3	minutes	minute	NOUN
taxlaw-2838	197	4	of	of	ADP
taxlaw-2838	197	5	evidence	evidence	NOUN
taxlaw-2838	197	6	,	,	PUNCT
taxlaw-2838	197	7	supra	supra	PROPN
taxlaw-2838	197	8	note	note	NOUN
taxlaw-2838	197	9	42	42	NUM
taxlaw-2838	197	10	,	,	PUNCT
taxlaw-2838	197	11	at	at	ADP
taxlaw-2838	197	12	app	app	PROPN
taxlaw-2838	197	13	.	.	PROPN
taxlaw-2838	197	14	1	1	NUM
taxlaw-2838	197	15	para	para	NOUN
taxlaw-2838	197	16	.	.	PUNCT
taxlaw-2838	198	1	3	3	NUM
taxlaw-2838	198	2	.	.	NUM
taxlaw-2838	198	3	154	154	NUM
taxlaw-2838	198	4	columbia	columbia	PROPN
taxlaw-2838	198	5	journal	journal	PROPN
taxlaw-2838	198	6	of	of	ADP
taxlaw-2838	198	7	tax	tax	NOUN
taxlaw-2838	198	8	law	law	NOUN
taxlaw-2838	198	9	[	[	X
taxlaw-2838	198	10	vol.7:144	vol.7:144	PROPN
taxlaw-2838	198	11	experience	experience	NOUN
taxlaw-2838	198	12	,	,	PUNCT
taxlaw-2838	198	13	also	also	ADV
taxlaw-2838	198	14	acknowledged	acknowledge	VERB
taxlaw-2838	198	15	that	that	SCONJ
taxlaw-2838	198	16	this	this	DET
taxlaw-2838	198	17	early	early	ADJ
taxlaw-2838	198	18	form	form	NOUN
taxlaw-2838	198	19	of	of	ADP
taxlaw-2838	198	20	withholding	withholding	NOUN
taxlaw-2838	198	21	was	be	AUX
taxlaw-2838	198	22	“	"	PUNCT
taxlaw-2838	198	23	perhaps	perhaps	ADV
taxlaw-2838	198	24	the	the	DET
taxlaw-2838	198	25	chief	chief	ADJ
taxlaw-2838	198	26	cause	cause	NOUN
taxlaw-2838	198	27	of	of	ADP
taxlaw-2838	198	28	the	the	DET
taxlaw-2838	198	29	great	great	ADJ
taxlaw-2838	198	30	success	success	NOUN
taxlaw-2838	198	31	of	of	ADP
taxlaw-2838	198	32	the	the	DET
taxlaw-2838	198	33	english	english	ADJ
taxlaw-2838	198	34	income	income	NOUN
taxlaw-2838	198	35	tax	tax	NOUN
taxlaw-2838	198	36	.	.	PUNCT
taxlaw-2838	199	1	”49	”49	ADP
taxlaw-2838	199	2	during	during	ADP
taxlaw-2838	199	3	the	the	DET
taxlaw-2838	199	4	civil	civil	ADJ
taxlaw-2838	199	5	war	war	NOUN
taxlaw-2838	199	6	,	,	PUNCT
taxlaw-2838	199	7	american	american	ADJ
taxlaw-2838	199	8	tax	tax	NOUN
taxlaw-2838	199	9	officials	official	NOUN
taxlaw-2838	199	10	were	be	AUX
taxlaw-2838	199	11	well	well	ADV
taxlaw-2838	199	12	aware	aware	ADJ
taxlaw-2838	199	13	of	of	ADP
taxlaw-2838	199	14	britain	britain	PROPN
taxlaw-2838	199	15	’s	’s	PART
taxlaw-2838	199	16	income	income	NOUN
taxlaw-2838	199	17	tax	tax	NOUN
taxlaw-2838	199	18	and	and	CCONJ
taxlaw-2838	199	19	its	its	PRON
taxlaw-2838	199	20	peculiar	peculiar	ADJ
taxlaw-2838	199	21	distinction	distinction	NOUN
taxlaw-2838	199	22	.	.	PUNCT
taxlaw-2838	200	1	indeed	indeed	ADV
taxlaw-2838	200	2	,	,	PUNCT
taxlaw-2838	200	3	union	union	NOUN
taxlaw-2838	200	4	policymakers	policymaker	NOUN
taxlaw-2838	200	5	frequently	frequently	ADV
taxlaw-2838	200	6	looked	look	VERB
taxlaw-2838	200	7	overseas	overseas	ADV
taxlaw-2838	200	8	to	to	ADP
taxlaw-2838	200	9	the	the	DET
taxlaw-2838	200	10	british	british	ADJ
taxlaw-2838	200	11	experience	experience	NOUN
taxlaw-2838	200	12	to	to	PART
taxlaw-2838	200	13	learn	learn	VERB
taxlaw-2838	200	14	how	how	SCONJ
taxlaw-2838	200	15	to	to	PART
taxlaw-2838	200	16	enact	enact	VERB
taxlaw-2838	200	17	and	and	CCONJ
taxlaw-2838	200	18	administer	administer	VERB
taxlaw-2838	200	19	a	a	DET
taxlaw-2838	200	20	new	new	ADJ
taxlaw-2838	200	21	income	income	NOUN
taxlaw-2838	200	22	tax	tax	NOUN
taxlaw-2838	200	23	despite	despite	SCONJ
taxlaw-2838	200	24	growing	grow	VERB
taxlaw-2838	200	25	resistance.50	resistance.50	PROPN
taxlaw-2838	200	26	treasury	treasury	PROPN
taxlaw-2838	200	27	secretary	secretary	NOUN
taxlaw-2838	200	28	salmon	salmon	PROPN
taxlaw-2838	200	29	p.	p.	PROPN
taxlaw-2838	200	30	chase	chase	PROPN
taxlaw-2838	200	31	may	may	AUX
taxlaw-2838	200	32	not	not	PART
taxlaw-2838	200	33	have	have	AUX
taxlaw-2838	200	34	been	be	AUX
taxlaw-2838	200	35	well	well	ADV
taxlaw-2838	200	36	-	-	PUNCT
taxlaw-2838	200	37	versed	verse	VERB
taxlaw-2838	200	38	in	in	ADP
taxlaw-2838	200	39	economic	economic	ADJ
taxlaw-2838	200	40	policy	policy	NOUN
taxlaw-2838	200	41	and	and	CCONJ
taxlaw-2838	200	42	european	european	ADJ
taxlaw-2838	200	43	precedents	precedent	NOUN
taxlaw-2838	200	44	,	,	PUNCT
taxlaw-2838	200	45	but	but	CCONJ
taxlaw-2838	200	46	the	the	DET
taxlaw-2838	200	47	first	first	ADJ
taxlaw-2838	200	48	commissioner	commissioner	NOUN
taxlaw-2838	200	49	of	of	ADP
taxlaw-2838	200	50	the	the	DET
taxlaw-2838	200	51	bureau	bureau	NOUN
taxlaw-2838	200	52	of	of	ADP
taxlaw-2838	200	53	internal	internal	ADJ
taxlaw-2838	200	54	revenue	revenue	NOUN
taxlaw-2838	200	55	,	,	PUNCT
taxlaw-2838	200	56	george	george	PROPN
taxlaw-2838	200	57	s.	s.	PROPN
taxlaw-2838	200	58	boutwell	boutwell	PROPN
taxlaw-2838	200	59	,	,	PUNCT
taxlaw-2838	200	60	was	be	AUX
taxlaw-2838	200	61	keenly	keenly	ADV
taxlaw-2838	200	62	aware	aware	ADJ
taxlaw-2838	200	63	of	of	ADP
taxlaw-2838	200	64	british	british	ADJ
taxlaw-2838	200	65	fiscal	fiscal	ADJ
taxlaw-2838	200	66	policies.51	policies.51	NOUN
taxlaw-2838	200	67	although	although	SCONJ
taxlaw-2838	200	68	boutwell	boutwell	PROPN
taxlaw-2838	200	69	was	be	AUX
taxlaw-2838	200	70	only	only	ADV
taxlaw-2838	200	71	bir	bir	NOUN
taxlaw-2838	200	72	commissioner	commissioner	NOUN
taxlaw-2838	200	73	for	for	ADP
taxlaw-2838	200	74	a	a	DET
taxlaw-2838	200	75	short	short	ADJ
taxlaw-2838	200	76	period	period	NOUN
taxlaw-2838	200	77	before	before	SCONJ
taxlaw-2838	200	78	he	he	PRON
taxlaw-2838	200	79	was	be	AUX
taxlaw-2838	200	80	elected	elect	VERB
taxlaw-2838	200	81	to	to	ADP
taxlaw-2838	200	82	congress	congress	PROPN
taxlaw-2838	200	83	,	,	PUNCT
taxlaw-2838	200	84	his	his	PRON
taxlaw-2838	200	85	deep	deep	ADJ
taxlaw-2838	200	86	knowledge	knowledge	NOUN
taxlaw-2838	200	87	of	of	ADP
taxlaw-2838	200	88	british	british	ADJ
taxlaw-2838	200	89	history	history	NOUN
taxlaw-2838	200	90	and	and	CCONJ
taxlaw-2838	200	91	politics	politic	NOUN
taxlaw-2838	200	92	informed	inform	VERB
taxlaw-2838	200	93	his	his	PRON
taxlaw-2838	200	94	short	short	ADJ
taxlaw-2838	200	95	yet	yet	CCONJ
taxlaw-2838	200	96	pivotal	pivotal	ADJ
taxlaw-2838	200	97	duration	duration	NOUN
taxlaw-2838	200	98	at	at	ADP
taxlaw-2838	200	99	the	the	DET
taxlaw-2838	200	100	bir.52	bir.52	NOUN
taxlaw-2838	200	101	even	even	ADV
taxlaw-2838	200	102	before	before	SCONJ
taxlaw-2838	200	103	the	the	DET
taxlaw-2838	200	104	treasury	treasury	PROPN
taxlaw-2838	200	105	department	department	NOUN
taxlaw-2838	200	106	began	begin	VERB
taxlaw-2838	200	107	looking	look	VERB
taxlaw-2838	200	108	abroad	abroad	ADV
taxlaw-2838	200	109	for	for	ADP
taxlaw-2838	200	110	assistance	assistance	NOUN
taxlaw-2838	200	111	,	,	PUNCT
taxlaw-2838	200	112	congressional	congressional	ADJ
taxlaw-2838	200	113	leaders	leader	NOUN
taxlaw-2838	200	114	were	be	AUX
taxlaw-2838	200	115	explicitly	explicitly	ADV
taxlaw-2838	200	116	pointing	point	VERB
taxlaw-2838	200	117	to	to	ADP
taxlaw-2838	200	118	the	the	DET
taxlaw-2838	200	119	british	british	ADJ
taxlaw-2838	200	120	income	income	NOUN
taxlaw-2838	200	121	tax	tax	NOUN
taxlaw-2838	200	122	as	as	ADP
taxlaw-2838	200	123	a	a	DET
taxlaw-2838	200	124	model	model	NOUN
taxlaw-2838	200	125	worth	worth	ADJ
taxlaw-2838	200	126	replicating	replicate	VERB
taxlaw-2838	200	127	.	.	PUNCT
taxlaw-2838	201	1	north	north	PROPN
taxlaw-2838	201	2	carolina	carolina	PROPN
taxlaw-2838	201	3	senator	senator	PROPN
taxlaw-2838	201	4	f.h	f.h	PROPN
taxlaw-2838	201	5	.	.	PROPN
taxlaw-2838	201	6	simmons	simmons	PROPN
taxlaw-2838	201	7	,	,	PUNCT
taxlaw-2838	201	8	a	a	DET
taxlaw-2838	201	9	key	key	ADJ
taxlaw-2838	201	10	proponent	proponent	NOUN
taxlaw-2838	201	11	of	of	ADP
taxlaw-2838	201	12	the	the	DET
taxlaw-2838	201	13	income	income	NOUN
taxlaw-2838	201	14	tax	tax	NOUN
taxlaw-2838	201	15	,	,	PUNCT
taxlaw-2838	201	16	understood	understand	VERB
taxlaw-2838	201	17	that	that	SCONJ
taxlaw-2838	201	18	there	there	PRON
taxlaw-2838	201	19	were	be	VERB
taxlaw-2838	201	20	other	other	ADJ
taxlaw-2838	201	21	industrialized	industrialize	VERB
taxlaw-2838	201	22	nations	nation	NOUN
taxlaw-2838	201	23	in	in	ADP
taxlaw-2838	201	24	the	the	DET
taxlaw-2838	201	25	world	world	NOUN
taxlaw-2838	201	26	that	that	PRON
taxlaw-2838	201	27	had	have	AUX
taxlaw-2838	201	28	successfully	successfully	ADV
taxlaw-2838	201	29	administered	administer	VERB
taxlaw-2838	201	30	such	such	DET
taxlaw-2838	201	31	a	a	DET
taxlaw-2838	201	32	levy	levy	NOUN
taxlaw-2838	201	33	.	.	PUNCT
taxlaw-2838	202	1	“	"	PUNCT
taxlaw-2838	202	2	i	i	PRON
taxlaw-2838	202	3	think	think	VERB
taxlaw-2838	202	4	it	it	PRON
taxlaw-2838	202	5	is	be	AUX
taxlaw-2838	202	6	a	a	DET
taxlaw-2838	202	7	pretty	pretty	ADV
taxlaw-2838	202	8	safe	safe	ADJ
taxlaw-2838	202	9	rule	rule	NOUN
taxlaw-2838	202	10	to	to	PART
taxlaw-2838	202	11	follow	follow	VERB
taxlaw-2838	202	12	the	the	DET
taxlaw-2838	202	13	practice	practice	NOUN
taxlaw-2838	202	14	of	of	ADP
taxlaw-2838	202	15	older	old	ADJ
taxlaw-2838	202	16	nations	nation	NOUN
taxlaw-2838	202	17	who	who	PRON
taxlaw-2838	202	18	have	have	AUX
taxlaw-2838	202	19	had	have	VERB
taxlaw-2838	202	20	this	this	DET
taxlaw-2838	202	21	tax	tax	NOUN
taxlaw-2838	202	22	for	for	ADP
taxlaw-2838	202	23	fifty	fifty	NUM
taxlaw-2838	202	24	years	year	NOUN
taxlaw-2838	202	25	,	,	PUNCT
taxlaw-2838	202	26	”	"	PUNCT
taxlaw-2838	202	27	he	he	PRON
taxlaw-2838	202	28	announced	announce	VERB
taxlaw-2838	202	29	to	to	ADP
taxlaw-2838	202	30	his	his	PRON
taxlaw-2838	202	31	fellow	fellow	ADJ
taxlaw-2838	202	32	lawmakers	lawmaker	NOUN
taxlaw-2838	202	33	.	.	PUNCT
taxlaw-2838	203	1	“	"	PUNCT
taxlaw-2838	203	2	they	they	PRON
taxlaw-2838	203	3	have	have	AUX
taxlaw-2838	203	4	tried	try	VERB
taxlaw-2838	203	5	this	this	PRON
taxlaw-2838	203	6	;	;	PUNCT
taxlaw-2838	203	7	and	and	CCONJ
taxlaw-2838	203	8	i	i	PRON
taxlaw-2838	203	9	noticed	notice	VERB
taxlaw-2838	203	10	in	in	ADP
taxlaw-2838	203	11	the	the	DET
taxlaw-2838	203	12	last	last	ADJ
taxlaw-2838	203	13	revision	revision	NOUN
taxlaw-2838	203	14	of	of	ADP
taxlaw-2838	203	15	the	the	DET
taxlaw-2838	203	16	income	income	NOUN
taxlaw-2838	203	17	tax	tax	NOUN
taxlaw-2838	203	18	of	of	ADP
taxlaw-2838	203	19	england	england	PROPN
taxlaw-2838	203	20	,	,	PUNCT
taxlaw-2838	203	21	that	that	SCONJ
taxlaw-2838	203	22	they	they	PRON
taxlaw-2838	203	23	have	have	AUX
taxlaw-2838	203	24	kept	keep	VERB
taxlaw-2838	203	25	the	the	DET
taxlaw-2838	203	26	feature	feature	NOUN
taxlaw-2838	203	27	of	of	ADP
taxlaw-2838	203	28	taxing	tax	VERB
taxlaw-2838	203	29	government	government	NOUN
taxlaw-2838	203	30	securities	security	NOUN
taxlaw-2838	203	31	one	one	NUM
taxlaw-2838	203	32	half,”53	half,”53	ADV
taxlaw-2838	203	33	as	as	ADP
taxlaw-2838	203	34	a	a	DET
taxlaw-2838	203	35	proxy	proxy	NOUN
taxlaw-2838	203	36	for	for	ADP
taxlaw-2838	203	37	withholding	withholding	NOUN
taxlaw-2838	203	38	.	.	PUNCT
taxlaw-2838	204	1	american	american	ADJ
taxlaw-2838	204	2	tax	tax	NOUN
taxlaw-2838	204	3	experts	expert	NOUN
taxlaw-2838	204	4	,	,	PUNCT
taxlaw-2838	204	5	reflecting	reflect	VERB
taxlaw-2838	204	6	back	back	ADV
taxlaw-2838	204	7	on	on	ADP
taxlaw-2838	204	8	the	the	DET
taxlaw-2838	204	9	efficacy	efficacy	NOUN
taxlaw-2838	204	10	of	of	ADP
taxlaw-2838	204	11	the	the	DET
taxlaw-2838	204	12	civil	civil	ADJ
taxlaw-2838	204	13	war	war	NOUN
taxlaw-2838	204	14	income	income	NOUN
taxlaw-2838	204	15	tax	tax	NOUN
taxlaw-2838	204	16	,	,	PUNCT
taxlaw-2838	204	17	echoed	echo	VERB
taxlaw-2838	204	18	what	what	PRON
taxlaw-2838	204	19	the	the	DET
taxlaw-2838	204	20	british	british	PROPN
taxlaw-2838	204	21	had	have	AUX
taxlaw-2838	204	22	learned	learn	VERB
taxlaw-2838	204	23	about	about	ADP
taxlaw-2838	204	24	the	the	DET
taxlaw-2838	204	25	importance	importance	NOUN
taxlaw-2838	204	26	of	of	ADP
taxlaw-2838	204	27	withholding	withholding	NOUN
taxlaw-2838	204	28	.	.	PUNCT
taxlaw-2838	205	1	they	they	PRON
taxlaw-2838	205	2	stressed	stress	VERB
taxlaw-2838	205	3	how	how	SCONJ
taxlaw-2838	205	4	withholding	withholding	NOUN
taxlaw-2838	205	5	eased	ease	VERB
taxlaw-2838	205	6	administrative	administrative	ADJ
taxlaw-2838	205	7	burdens	burden	NOUN
taxlaw-2838	205	8	and	and	CCONJ
taxlaw-2838	205	9	limited	limit	VERB
taxlaw-2838	205	10	the	the	DET
taxlaw-2838	205	11	possibility	possibility	NOUN
taxlaw-2838	205	12	of	of	ADP
taxlaw-2838	205	13	evasion	evasion	NOUN
taxlaw-2838	205	14	.	.	PUNCT
taxlaw-2838	206	1	“	"	PUNCT
taxlaw-2838	206	2	a	a	DET
taxlaw-2838	206	3	large	large	ADJ
taxlaw-2838	206	4	portion	portion	NOUN
taxlaw-2838	206	5	of	of	ADP
taxlaw-2838	206	6	the	the	DET
taxlaw-2838	206	7	tax	tax	NOUN
taxlaw-2838	206	8	was	be	AUX
taxlaw-2838	206	9	paid	pay	VERB
taxlaw-2838	206	10	,	,	PUNCT
taxlaw-2838	206	11	”	"	PUNCT
taxlaw-2838	206	12	wrote	write	VERB
taxlaw-2838	206	13	tax	tax	NOUN
taxlaw-2838	206	14	reformer	reformer	PROPN
taxlaw-2838	206	15	fredric	fredric	PROPN
taxlaw-2838	206	16	c.	c.	PROPN
taxlaw-2838	206	17	howe	howe	PROPN
taxlaw-2838	206	18	,	,	PUNCT
taxlaw-2838	206	19	“	"	PUNCT
taxlaw-2838	206	20	without	without	ADP
taxlaw-2838	206	21	the	the	DET
taxlaw-2838	206	22	income	income	NOUN
taxlaw-2838	206	23	passing	pass	VERB
taxlaw-2838	206	24	through	through	ADP
taxlaw-2838	206	25	the	the	DET
taxlaw-2838	206	26	hands	hand	NOUN
taxlaw-2838	206	27	of	of	ADP
taxlaw-2838	206	28	the	the	DET
taxlaw-2838	206	29	eventual	eventual	ADJ
taxlaw-2838	206	30	payor	payor	NOUN
taxlaw-2838	206	31	of	of	ADP
taxlaw-2838	206	32	the	the	DET
taxlaw-2838	206	33	duty	duty	NOUN
taxlaw-2838	206	34	while	while	SCONJ
taxlaw-2838	206	35	fraudulent	fraudulent	ADJ
taxlaw-2838	206	36	returns	return	NOUN
taxlaw-2838	206	37	were	be	AUX
taxlaw-2838	206	38	rendered	render	VERB
taxlaw-2838	206	39	impossible	impossible	ADJ
taxlaw-2838	206	40	and	and	CCONJ
taxlaw-2838	206	41	the	the	DET
taxlaw-2838	206	42	necessity	necessity	NOUN
taxlaw-2838	206	43	of	of	ADP
taxlaw-2838	206	44	supervision	supervision	NOUN
taxlaw-2838	206	45	was	be	AUX
taxlaw-2838	206	46	reduced	reduce	VERB
taxlaw-2838	206	47	to	to	ADP
taxlaw-2838	206	48	a	a	DET
taxlaw-2838	206	49	minimum	minimum	NOUN
taxlaw-2838	206	50	.	.	PUNCT
taxlaw-2838	207	1	”54	”54	PUNCT
taxlaw-2838	207	2	others	other	NOUN
taxlaw-2838	207	3	acknowledged	acknowledge	VERB
taxlaw-2838	207	4	the	the	DET
taxlaw-2838	207	5	pivotal	pivotal	ADJ
taxlaw-2838	207	6	role	role	NOUN
taxlaw-2838	207	7	that	that	PRON
taxlaw-2838	207	8	business	business	NOUN
taxlaw-2838	207	9	corporations	corporation	NOUN
taxlaw-2838	207	10	and	and	CCONJ
taxlaw-2838	207	11	financial	financial	ADJ
taxlaw-2838	207	12	institutions	institution	NOUN
taxlaw-2838	207	13	played	play	VERB
taxlaw-2838	207	14	in	in	ADP
taxlaw-2838	207	15	remitting	remit	VERB
taxlaw-2838	207	16	income	income	NOUN
taxlaw-2838	207	17	taxes	taxis	NOUN
taxlaw-2838	207	18	.	.	PUNCT
taxlaw-2838	208	1	“	"	PUNCT
taxlaw-2838	208	2	[	[	X
taxlaw-2838	208	3	i]t	i]t	PROPN
taxlaw-2838	208	4	was	be	AUX
taxlaw-2838	208	5	much	much	ADV
taxlaw-2838	208	6	easier	easy	ADJ
taxlaw-2838	208	7	and	and	CCONJ
taxlaw-2838	208	8	simpler	simple	ADJ
taxlaw-2838	208	9	to	to	PART
taxlaw-2838	208	10	collect	collect	VERB
taxlaw-2838	208	11	[	[	PUNCT
taxlaw-2838	208	12	tax	tax	NOUN
taxlaw-2838	208	13	]	]	PUNCT
taxlaw-2838	208	14	from	from	ADP
taxlaw-2838	208	15	the	the	DET
taxlaw-2838	208	16	corporations	corporation	NOUN
taxlaw-2838	208	17	than	than	ADP
taxlaw-2838	208	18	from	from	ADP
taxlaw-2838	208	19	the	the	DET
taxlaw-2838	208	20	individual	individual	ADJ
taxlaw-2838	208	21	stockholders	stockholder	NOUN
taxlaw-2838	208	22	and	and	CCONJ
taxlaw-2838	208	23	bondholders	bondholder	NOUN
taxlaw-2838	208	24	,	,	PUNCT
taxlaw-2838	208	25	”	"	PUNCT
taxlaw-2838	208	26	noted	note	VERB
taxlaw-2838	208	27	political	political	ADJ
taxlaw-2838	208	28	economist	economist	NOUN
taxlaw-2838	208	29	joseph	joseph	PROPN
taxlaw-2838	208	30	hill.55	hill.55	VERB
taxlaw-2838	208	31	the	the	DET
taxlaw-2838	208	32	british	british	ADJ
taxlaw-2838	208	33	experience	experience	NOUN
taxlaw-2838	208	34	with	with	ADP
taxlaw-2838	208	35	the	the	DET
taxlaw-2838	208	36	income	income	NOUN
taxlaw-2838	208	37	tax	tax	NOUN
taxlaw-2838	208	38	also	also	ADV
taxlaw-2838	208	39	presaged	presage	VERB
taxlaw-2838	208	40	some	some	PRON
taxlaw-2838	208	41	of	of	ADP
taxlaw-2838	208	42	the	the	DET
taxlaw-2838	208	43	objections	objection	NOUN
taxlaw-2838	208	44	that	that	PRON
taxlaw-2838	208	45	americans	americans	PROPN
taxlaw-2838	208	46	would	would	AUX
taxlaw-2838	208	47	level	level	VERB
taxlaw-2838	208	48	against	against	ADP
taxlaw-2838	208	49	the	the	DET
taxlaw-2838	208	50	new	new	ADJ
taxlaw-2838	208	51	levy	levy	NOUN
taxlaw-2838	208	52	and	and	CCONJ
taxlaw-2838	208	53	its	its	PRON
taxlaw-2838	208	54	system	system	NOUN
taxlaw-2838	208	55	of	of	ADP
taxlaw-2838	208	56	collection	collection	NOUN
taxlaw-2838	208	57	.	.	PUNCT
taxlaw-2838	209	1	english	english	ADJ
taxlaw-2838	209	2	citizens	citizen	NOUN
taxlaw-2838	209	3	protested	protest	VERB
taxlaw-2838	209	4	that	that	SCONJ
taxlaw-2838	209	5	an	an	DET
taxlaw-2838	209	6	income	income	NOUN
taxlaw-2838	209	7	tax	tax	NOUN
taxlaw-2838	209	8	was	be	AUX
taxlaw-2838	209	9	unfair	unfair	ADJ
taxlaw-2838	209	10	because	because	SCONJ
taxlaw-2838	209	11	it	it	PRON
taxlaw-2838	209	12	taxed	tax	VERB
taxlaw-2838	209	13	all	all	DET
taxlaw-2838	209	14	income	income	NOUN
taxlaw-2838	209	15	equally	equally	ADV
taxlaw-2838	209	16	,	,	PUNCT
taxlaw-2838	209	17	regardless	regardless	ADV
taxlaw-2838	209	18	of	of	ADP
taxlaw-2838	209	19	its	its	PRON
taxlaw-2838	209	20	source	source	NOUN
taxlaw-2838	209	21	.	.	PUNCT
taxlaw-2838	210	1	other	other	ADJ
taxlaw-2838	210	2	critics	critic	NOUN
taxlaw-2838	210	3	maintained	maintain	VERB
taxlaw-2838	210	4	that	that	SCONJ
taxlaw-2838	210	5	the	the	DET
taxlaw-2838	210	6	new	new	ADJ
taxlaw-2838	210	7	levy	levy	NOUN
taxlaw-2838	210	8	would	would	AUX
taxlaw-2838	210	9	blunt	blunt	VERB
taxlaw-2838	210	10	economic	economic	ADJ
taxlaw-2838	210	11	49	49	NUM
taxlaw-2838	210	12	edwin	edwin	PROPN
taxlaw-2838	210	13	r.a	r.a	PROPN
taxlaw-2838	210	14	.	.	PROPN
taxlaw-2838	210	15	seligman	seligman	PROPN
taxlaw-2838	210	16	,	,	PUNCT
taxlaw-2838	210	17	the	the	DET
taxlaw-2838	210	18	income	income	NOUN
taxlaw-2838	210	19	tax	tax	NOUN
taxlaw-2838	210	20	216	216	NUM
taxlaw-2838	210	21	(	(	PUNCT
taxlaw-2838	210	22	2d	2d	NOUN
taxlaw-2838	210	23	ed	ed	NOUN
taxlaw-2838	210	24	.	.	PUNCT
taxlaw-2838	210	25	1914	1914	NUM
taxlaw-2838	210	26	)	)	PUNCT
taxlaw-2838	210	27	.	.	PUNCT
taxlaw-2838	211	1	50	50	NUM
taxlaw-2838	211	2	jerold	jerold	PROPN
taxlaw-2838	211	3	waltman	waltman	PROPN
taxlaw-2838	211	4	,	,	PUNCT
taxlaw-2838	211	5	origins	origin	NOUN
taxlaw-2838	211	6	of	of	ADP
taxlaw-2838	211	7	the	the	DET
taxlaw-2838	211	8	federal	federal	ADJ
taxlaw-2838	211	9	income	income	NOUN
taxlaw-2838	211	10	tax	tax	NOUN
taxlaw-2838	211	11	,	,	PUNCT
taxlaw-2838	211	12	62	62	NUM
taxlaw-2838	211	13	mid	mid	NOUN
taxlaw-2838	211	14	-	-	PROPN
taxlaw-2838	211	15	am	am	NOUN
taxlaw-2838	211	16	.	.	PUNCT
taxlaw-2838	212	1	hist	hist	PROPN
taxlaw-2838	212	2	.	.	PUNCT
taxlaw-2838	213	1	rev	rev	PROPN
taxlaw-2838	213	2	.	.	PROPN
taxlaw-2838	213	3	147	147	NUM
taxlaw-2838	213	4	(	(	PUNCT
taxlaw-2838	213	5	1980	1980	NUM
taxlaw-2838	213	6	)	)	PUNCT
taxlaw-2838	213	7	;	;	PUNCT
taxlaw-2838	213	8	see	see	VERB
taxlaw-2838	213	9	also	also	ADV
taxlaw-2838	213	10	cong	cong	VERB
taxlaw-2838	213	11	.	.	PUNCT
taxlaw-2838	214	1	globe	globe	NOUN
taxlaw-2838	214	2	,	,	PUNCT
taxlaw-2838	214	3	37th	37th	ADJ
taxlaw-2838	214	4	cong	cong	NOUN
taxlaw-2838	214	5	.	.	PUNCT
taxlaw-2838	214	6	,	,	PUNCT
taxlaw-2838	214	7	1st	1st	ADJ
taxlaw-2838	214	8	sess	sess	NOUN
taxlaw-2838	214	9	.	.	PUNCT
taxlaw-2838	215	1	252	252	NUM
taxlaw-2838	215	2	(	(	PUNCT
taxlaw-2838	215	3	1861	1861	NUM
taxlaw-2838	215	4	)	)	PUNCT
taxlaw-2838	215	5	(	(	PUNCT
taxlaw-2838	215	6	statement	statement	NOUN
taxlaw-2838	215	7	of	of	ADP
taxlaw-2838	215	8	frederick	frederick	PROPN
taxlaw-2838	215	9	a.	a.	PROPN
taxlaw-2838	215	10	pike	pike	PROPN
taxlaw-2838	215	11	)	)	PUNCT
taxlaw-2838	215	12	.	.	PUNCT
taxlaw-2838	216	1	51	51	NUM
taxlaw-2838	216	2	joseph	joseph	PROPN
taxlaw-2838	216	3	j.	j.	PROPN
taxlaw-2838	216	4	thorndike	thorndike	PROPN
taxlaw-2838	216	5	,	,	PUNCT
taxlaw-2838	216	6	an	an	DET
taxlaw-2838	216	7	army	army	NOUN
taxlaw-2838	216	8	of	of	ADP
taxlaw-2838	216	9	officials	official	NOUN
taxlaw-2838	216	10	:	:	PUNCT
taxlaw-2838	216	11	the	the	DET
taxlaw-2838	216	12	civil	civil	ADJ
taxlaw-2838	216	13	war	war	PROPN
taxlaw-2838	216	14	bureau	bureau	PROPN
taxlaw-2838	216	15	of	of	ADP
taxlaw-2838	216	16	internal	internal	ADJ
taxlaw-2838	216	17	revenue	revenue	NOUN
taxlaw-2838	216	18	,	,	PUNCT
taxlaw-2838	216	19	tax	tax	NOUN
taxlaw-2838	216	20	analysts	analyst	NOUN
taxlaw-2838	216	21	(	(	PUNCT
taxlaw-2838	216	22	dec	dec	PROPN
taxlaw-2838	216	23	.	.	PROPN
taxlaw-2838	216	24	21	21	NUM
taxlaw-2838	216	25	,	,	PUNCT
taxlaw-2838	216	26	2001	2001	NUM
taxlaw-2838	216	27	)	)	PUNCT
taxlaw-2838	216	28	,	,	PUNCT
taxlaw-2838	216	29	http://www.taxhistory.org/thp/readings.nsf/artweb	http://www.taxhistory.org/thp/readings.nsf/artweb	NOUN
taxlaw-2838	216	30	/ff949517831b181685256e22007840e8?opendocument	/ff949517831b181685256e22007840e8?opendocument	PUNCT
taxlaw-2838	217	1	[	[	X
taxlaw-2838	217	2	https://perma.cc/vzc7-z2za	https://perma.cc/vzc7-z2za	NOUN
taxlaw-2838	217	3	]	]	X
taxlaw-2838	217	4	.	.	PUNCT
taxlaw-2838	218	1	52	52	NUM
taxlaw-2838	218	2	for	for	ADP
taxlaw-2838	218	3	examples	example	NOUN
taxlaw-2838	218	4	of	of	ADP
taxlaw-2838	218	5	boutwell	boutwell	PROPN
taxlaw-2838	218	6	’s	’s	PART
taxlaw-2838	218	7	knowledge	knowledge	NOUN
taxlaw-2838	218	8	of	of	ADP
taxlaw-2838	218	9	british	british	ADJ
taxlaw-2838	218	10	and	and	CCONJ
taxlaw-2838	218	11	european	european	ADJ
taxlaw-2838	218	12	history	history	NOUN
taxlaw-2838	218	13	,	,	PUNCT
taxlaw-2838	218	14	see	see	VERB
taxlaw-2838	218	15	generally	generally	ADV
taxlaw-2838	218	16	1	1	NUM
taxlaw-2838	218	17	george	george	PROPN
taxlaw-2838	218	18	s.	s.	PROPN
taxlaw-2838	218	19	boutwell	boutwell	PROPN
taxlaw-2838	218	20	,	,	PUNCT
taxlaw-2838	218	21	reminiscences	reminiscence	NOUN
taxlaw-2838	218	22	of	of	ADP
taxlaw-2838	218	23	sixty	sixty	NUM
taxlaw-2838	218	24	years	year	NOUN
taxlaw-2838	218	25	in	in	ADP
taxlaw-2838	218	26	public	public	ADJ
taxlaw-2838	218	27	affairs	affair	NOUN
taxlaw-2838	218	28	(	(	PUNCT
taxlaw-2838	218	29	1902	1902	NUM
taxlaw-2838	218	30	)	)	PUNCT
taxlaw-2838	218	31	.	.	PUNCT
taxlaw-2838	219	1	boutwell	boutwell	PROPN
taxlaw-2838	219	2	boasted	boast	VERB
taxlaw-2838	219	3	that	that	SCONJ
taxlaw-2838	219	4	he	he	PRON
taxlaw-2838	219	5	“	"	PUNCT
taxlaw-2838	219	6	had	have	VERB
taxlaw-2838	219	7	neither	neither	CCONJ
taxlaw-2838	219	8	the	the	DET
taxlaw-2838	219	9	time	time	NOUN
taxlaw-2838	219	10	nor	nor	CCONJ
taxlaw-2838	219	11	opportunity	opportunity	NOUN
taxlaw-2838	219	12	to	to	PART
taxlaw-2838	219	13	study	study	VERB
taxlaw-2838	219	14	the	the	DET
taxlaw-2838	219	15	excise	excise	NOUN
taxlaw-2838	219	16	system	system	NOUN
taxlaw-2838	219	17	of	of	ADP
taxlaw-2838	219	18	great	great	ADJ
taxlaw-2838	219	19	britain	britain	PROPN
taxlaw-2838	219	20	,	,	PUNCT
taxlaw-2838	219	21	”	"	PUNCT
taxlaw-2838	219	22	and	and	CCONJ
taxlaw-2838	219	23	that	that	SCONJ
taxlaw-2838	219	24	the	the	DET
taxlaw-2838	219	25	organization	organization	NOUN
taxlaw-2838	219	26	of	of	ADP
taxlaw-2838	219	27	the	the	DET
taxlaw-2838	219	28	u.s	u.s	PROPN
taxlaw-2838	219	29	.	.	PROPN
taxlaw-2838	219	30	system	system	NOUN
taxlaw-2838	219	31	grew	grow	VERB
taxlaw-2838	219	32	out	out	ADP
taxlaw-2838	219	33	of	of	ADP
taxlaw-2838	219	34	the	the	DET
taxlaw-2838	219	35	“	"	PUNCT
taxlaw-2838	219	36	requirements	requirement	NOUN
taxlaw-2838	219	37	of	of	ADP
taxlaw-2838	219	38	the	the	DET
taxlaw-2838	219	39	law	law	NOUN
taxlaw-2838	219	40	.	.	PUNCT
taxlaw-2838	219	41	”	"	PUNCT
taxlaw-2838	220	1	i	i	PRON
taxlaw-2838	220	2	d.	d.	PROPN
taxlaw-2838	220	3	at	at	ADP
taxlaw-2838	220	4	313	313	NUM
taxlaw-2838	220	5	.	.	PUNCT
taxlaw-2838	221	1	yet	yet	CCONJ
taxlaw-2838	221	2	his	his	PRON
taxlaw-2838	221	3	detailed	detailed	ADJ
taxlaw-2838	221	4	description	description	NOUN
taxlaw-2838	221	5	of	of	ADP
taxlaw-2838	221	6	the	the	DET
taxlaw-2838	221	7	withholding	withholding	NOUN
taxlaw-2838	221	8	process	process	NOUN
taxlaw-2838	221	9	was	be	AUX
taxlaw-2838	221	10	remarkably	remarkably	ADV
taxlaw-2838	221	11	similar	similar	ADJ
taxlaw-2838	221	12	to	to	ADP
taxlaw-2838	221	13	the	the	DET
taxlaw-2838	221	14	one	one	NOUN
taxlaw-2838	221	15	used	use	VERB
taxlaw-2838	221	16	by	by	ADP
taxlaw-2838	221	17	england	england	PROPN
taxlaw-2838	221	18	.	.	PUNCT
taxlaw-2838	222	1	see	see	VERB
taxlaw-2838	222	2	george	george	PROPN
taxlaw-2838	222	3	s.	s.	PROPN
taxlaw-2838	222	4	boutwell	boutwell	PROPN
taxlaw-2838	222	5	,	,	PUNCT
taxlaw-2838	222	6	a	a	DET
taxlaw-2838	222	7	manual	manual	NOUN
taxlaw-2838	222	8	of	of	ADP
taxlaw-2838	222	9	the	the	DET
taxlaw-2838	222	10	direct	direct	ADJ
taxlaw-2838	222	11	and	and	CCONJ
taxlaw-2838	222	12	excise	excise	NOUN
taxlaw-2838	222	13	tax	tax	NOUN
taxlaw-2838	222	14	system	system	NOUN
taxlaw-2838	222	15	of	of	ADP
taxlaw-2838	222	16	the	the	DET
taxlaw-2838	222	17	united	united	PROPN
taxlaw-2838	222	18	states	states	PROPN
taxlaw-2838	222	19	226	226	NUM
taxlaw-2838	222	20	(	(	PUNCT
taxlaw-2838	222	21	1963	1963	NUM
taxlaw-2838	222	22	)	)	PUNCT
taxlaw-2838	222	23	.	.	PUNCT
taxlaw-2838	223	1	53	53	NUM
taxlaw-2838	223	2	cong	cong	NOUN
taxlaw-2838	223	3	.	.	PUNCT
taxlaw-2838	224	1	globe	globe	NOUN
taxlaw-2838	224	2	,	,	PUNCT
taxlaw-2838	224	3	37th	37th	ADJ
taxlaw-2838	224	4	cong	cong	NOUN
taxlaw-2838	224	5	.	.	PUNCT
taxlaw-2838	224	6	,	,	PUNCT
taxlaw-2838	224	7	1st	1st	ADJ
taxlaw-2838	224	8	sess	sess	NOUN
taxlaw-2838	224	9	.	.	PUNCT
taxlaw-2838	225	1	at	at	ADP
taxlaw-2838	225	2	315	315	NUM
taxlaw-2838	225	3	.	.	PUNCT
taxlaw-2838	226	1	54	54	NUM
taxlaw-2838	226	2	howe	howe	NOUN
taxlaw-2838	226	3	,	,	PUNCT
taxlaw-2838	226	4	supra	supra	PROPN
taxlaw-2838	226	5	note	note	NOUN
taxlaw-2838	226	6	39	39	NUM
taxlaw-2838	226	7	,	,	PUNCT
taxlaw-2838	226	8	at	at	ADP
taxlaw-2838	226	9	568	568	NUM
taxlaw-2838	226	10	.	.	PUNCT
taxlaw-2838	226	11	55	55	NUM
taxlaw-2838	226	12	joseph	joseph	PROPN
taxlaw-2838	226	13	a.	a.	PROPN
taxlaw-2838	226	14	hill	hill	PROPN
taxlaw-2838	226	15	,	,	PUNCT
taxlaw-2838	226	16	the	the	DET
taxlaw-2838	226	17	civil	civil	ADJ
taxlaw-2838	226	18	war	war	NOUN
taxlaw-2838	226	19	income	income	NOUN
taxlaw-2838	226	20	tax	tax	NOUN
taxlaw-2838	226	21	,	,	PUNCT
taxlaw-2838	226	22	8	8	NUM
taxlaw-2838	226	23	q.j	q.j	PROPN
taxlaw-2838	226	24	.	.	PROPN
taxlaw-2838	226	25	econ	econ	PROPN
taxlaw-2838	226	26	.	.	PUNCT
taxlaw-2838	227	1	416	416	NUM
taxlaw-2838	227	2	,	,	PUNCT
taxlaw-2838	227	3	427	427	NUM
taxlaw-2838	227	4	(	(	PUNCT
taxlaw-2838	227	5	1894	1894	NUM
taxlaw-2838	227	6	)	)	PUNCT
taxlaw-2838	227	7	.	.	PUNCT
taxlaw-2838	228	1	2016	2016	NUM
taxlaw-2838	228	2	]	]	PUNCT
taxlaw-2838	228	3	social	social	ADJ
taxlaw-2838	228	4	learning	learning	NOUN
taxlaw-2838	228	5	and	and	CCONJ
taxlaw-2838	228	6	the	the	DET
taxlaw-2838	228	7	early	early	ADJ
taxlaw-2838	228	8	history	history	NOUN
taxlaw-2838	228	9	of	of	ADP
taxlaw-2838	228	10	u.s	u.s	PROPN
taxlaw-2838	228	11	.	.	PROPN
taxlaw-2838	228	12	tax	tax	NOUN
taxlaw-2838	228	13	withholding	withhold	VERB
taxlaw-2838	228	14	155	155	NUM
taxlaw-2838	228	15	incentives	incentive	NOUN
taxlaw-2838	228	16	and	and	CCONJ
taxlaw-2838	228	17	therefore	therefore	ADV
taxlaw-2838	228	18	lead	lead	VERB
taxlaw-2838	228	19	to	to	PART
taxlaw-2838	228	20	lower	low	ADJ
taxlaw-2838	228	21	future	future	ADJ
taxlaw-2838	228	22	tax	tax	NOUN
taxlaw-2838	228	23	revenue	revenue	NOUN
taxlaw-2838	228	24	.	.	PUNCT
taxlaw-2838	229	1	and	and	CCONJ
taxlaw-2838	229	2	perhaps	perhaps	ADV
taxlaw-2838	229	3	most	most	ADV
taxlaw-2838	229	4	importantly	importantly	ADV
taxlaw-2838	229	5	,	,	PUNCT
taxlaw-2838	229	6	many	many	ADJ
taxlaw-2838	229	7	complained	complain	VERB
taxlaw-2838	229	8	that	that	SCONJ
taxlaw-2838	229	9	an	an	DET
taxlaw-2838	229	10	income	income	NOUN
taxlaw-2838	229	11	tax	tax	NOUN
taxlaw-2838	229	12	was	be	AUX
taxlaw-2838	229	13	inherently	inherently	ADV
taxlaw-2838	229	14	intrusive	intrusive	ADJ
taxlaw-2838	229	15	and	and	CCONJ
taxlaw-2838	229	16	“	"	PUNCT
taxlaw-2838	229	17	inquisitorial	inquisitorial	ADJ
taxlaw-2838	229	18	.	.	PUNCT
taxlaw-2838	229	19	”	"	PUNCT
taxlaw-2838	230	1	as	as	SCONJ
taxlaw-2838	230	2	one	one	NUM
taxlaw-2838	230	3	commentator	commentator	NOUN
taxlaw-2838	230	4	at	at	ADP
taxlaw-2838	230	5	the	the	DET
taxlaw-2838	230	6	time	time	NOUN
taxlaw-2838	230	7	explained	explain	VERB
taxlaw-2838	230	8	,	,	PUNCT
taxlaw-2838	230	9	the	the	DET
taxlaw-2838	230	10	income	income	NOUN
taxlaw-2838	230	11	tax	tax	NOUN
taxlaw-2838	230	12	“	"	PUNCT
taxlaw-2838	230	13	proposes	propose	VERB
taxlaw-2838	230	14	to	to	PART
taxlaw-2838	230	15	establish	establish	VERB
taxlaw-2838	230	16	an	an	DET
taxlaw-2838	230	17	inquisitorial	inquisitorial	ADJ
taxlaw-2838	230	18	power	power	NOUN
taxlaw-2838	230	19	unknown	unknown	NOUN
taxlaw-2838	230	20	in	in	ADP
taxlaw-2838	230	21	this	this	DET
taxlaw-2838	230	22	country	country	NOUN
taxlaw-2838	230	23	—	—	PUNCT
taxlaw-2838	230	24	inconsistent	inconsistent	ADJ
taxlaw-2838	230	25	with	with	ADP
taxlaw-2838	230	26	the	the	DET
taxlaw-2838	230	27	principles	principle	NOUN
taxlaw-2838	230	28	of	of	ADP
taxlaw-2838	230	29	the	the	DET
taxlaw-2838	230	30	british	british	ADJ
taxlaw-2838	230	31	constitution	constitution	NOUN
taxlaw-2838	230	32	—	—	PUNCT
taxlaw-2838	230	33	and	and	CCONJ
taxlaw-2838	230	34	repugnant	repugnant	ADJ
taxlaw-2838	230	35	to	to	ADP
taxlaw-2838	230	36	the	the	DET
taxlaw-2838	230	37	feelings	feeling	NOUN
taxlaw-2838	230	38	of	of	ADP
taxlaw-2838	230	39	englishmen	englishman	NOUN
taxlaw-2838	230	40	.	.	PUNCT
taxlaw-2838	231	1	”56	”56	VERB
taxlaw-2838	231	2	the	the	DET
taxlaw-2838	231	3	loss	loss	NOUN
taxlaw-2838	231	4	of	of	ADP
taxlaw-2838	231	5	privacy	privacy	NOUN
taxlaw-2838	231	6	that	that	PRON
taxlaw-2838	231	7	would	would	AUX
taxlaw-2838	231	8	come	come	VERB
taxlaw-2838	231	9	with	with	ADP
taxlaw-2838	231	10	greater	great	ADJ
taxlaw-2838	231	11	tax	tax	NOUN
taxlaw-2838	231	12	assessment	assessment	NOUN
taxlaw-2838	231	13	also	also	ADV
taxlaw-2838	231	14	troubled	trouble	VERB
taxlaw-2838	231	15	many	many	ADJ
taxlaw-2838	231	16	british	british	ADJ
taxlaw-2838	231	17	taxpayers	taxpayer	NOUN
taxlaw-2838	231	18	.	.	PUNCT
taxlaw-2838	232	1	“	"	PUNCT
taxlaw-2838	232	2	is	be	AUX
taxlaw-2838	232	3	a	a	DET
taxlaw-2838	232	4	true	true	ADJ
taxlaw-2838	232	5	briton	briton	NOUN
taxlaw-2838	232	6	to	to	PART
taxlaw-2838	232	7	have	have	VERB
taxlaw-2838	232	8	no	no	DET
taxlaw-2838	232	9	privacy	privacy	NOUN
taxlaw-2838	232	10	?	?	PUNCT
taxlaw-2838	232	11	”	"	PUNCT
taxlaw-2838	232	12	asked	ask	VERB
taxlaw-2838	232	13	one	one	NUM
taxlaw-2838	232	14	opponent	opponent	NOUN
taxlaw-2838	232	15	.	.	PUNCT
taxlaw-2838	233	1	“	"	PUNCT
taxlaw-2838	233	2	are	be	AUX
taxlaw-2838	233	3	the	the	DET
taxlaw-2838	233	4	fruits	fruit	NOUN
taxlaw-2838	233	5	of	of	ADP
taxlaw-2838	233	6	his	his	PRON
taxlaw-2838	233	7	labour	labour	NOUN
taxlaw-2838	233	8	and	and	CCONJ
taxlaw-2838	233	9	toil	toil	NOUN
taxlaw-2838	233	10	to	to	PART
taxlaw-2838	233	11	be	be	AUX
taxlaw-2838	233	12	picked	pick	VERB
taxlaw-2838	233	13	over	over	ADP
taxlaw-2838	233	14	,	,	PUNCT
taxlaw-2838	233	15	farthing	farthe	VERB
taxlaw-2838	233	16	by	by	ADP
taxlaw-2838	233	17	farthing	farthe	VERB
taxlaw-2838	233	18	,	,	PUNCT
taxlaw-2838	233	19	by	by	ADP
taxlaw-2838	233	20	the	the	DET
taxlaw-2838	233	21	pimply	pimply	ADJ
taxlaw-2838	233	22	minions	minion	NOUN
taxlaw-2838	233	23	of	of	ADP
taxlaw-2838	233	24	bureaucracy?”57	bureaucracy?”57	NUM
taxlaw-2838	233	25	americans	americans	PROPN
taxlaw-2838	233	26	echoed	echo	VERB
taxlaw-2838	233	27	these	these	DET
taxlaw-2838	233	28	complaints	complaint	NOUN
taxlaw-2838	233	29	.	.	PUNCT
taxlaw-2838	234	1	as	as	SCONJ
taxlaw-2838	234	2	the	the	DET
taxlaw-2838	234	3	civil	civil	ADJ
taxlaw-2838	234	4	war	war	NOUN
taxlaw-2838	234	5	income	income	NOUN
taxlaw-2838	234	6	tax	tax	NOUN
taxlaw-2838	234	7	was	be	AUX
taxlaw-2838	234	8	winding	wind	VERB
taxlaw-2838	234	9	its	its	PRON
taxlaw-2838	234	10	way	way	NOUN
taxlaw-2838	234	11	through	through	ADP
taxlaw-2838	234	12	congress	congress	PROPN
taxlaw-2838	234	13	,	,	PUNCT
taxlaw-2838	234	14	lawmakers	lawmaker	NOUN
taxlaw-2838	234	15	stressed	stress	VERB
taxlaw-2838	234	16	how	how	SCONJ
taxlaw-2838	234	17	the	the	DET
taxlaw-2838	234	18	collection	collection	NOUN
taxlaw-2838	234	19	of	of	ADP
taxlaw-2838	234	20	a	a	DET
taxlaw-2838	234	21	direct	direct	ADJ
taxlaw-2838	234	22	tax	tax	NOUN
taxlaw-2838	234	23	on	on	ADP
taxlaw-2838	234	24	income	income	NOUN
taxlaw-2838	234	25	would	would	AUX
taxlaw-2838	234	26	require	require	VERB
taxlaw-2838	234	27	a	a	DET
taxlaw-2838	234	28	vast	vast	ADJ
taxlaw-2838	234	29	bureaucracy	bureaucracy	NOUN
taxlaw-2838	234	30	of	of	ADP
taxlaw-2838	234	31	tax	tax	NOUN
taxlaw-2838	234	32	collectors	collector	NOUN
taxlaw-2838	234	33	.	.	PUNCT
taxlaw-2838	235	1	new	new	PROPN
taxlaw-2838	235	2	york	york	PROPN
taxlaw-2838	235	3	congressman	congressman	PROPN
taxlaw-2838	235	4	roscoe	roscoe	PROPN
taxlaw-2838	235	5	conkling	conkling	PROPN
taxlaw-2838	235	6	argued	argue	VERB
taxlaw-2838	235	7	that	that	SCONJ
taxlaw-2838	235	8	“	"	PUNCT
taxlaw-2838	235	9	one	one	NUM
taxlaw-2838	235	10	of	of	ADP
taxlaw-2838	235	11	the	the	DET
taxlaw-2838	235	12	most	most	ADV
taxlaw-2838	235	13	obnoxious	obnoxious	ADJ
taxlaw-2838	235	14	—	—	PUNCT
taxlaw-2838	235	15	perhaps	perhaps	ADV
taxlaw-2838	235	16	the	the	DET
taxlaw-2838	235	17	most	most	ADV
taxlaw-2838	235	18	obnoxious	obnoxious	ADJ
taxlaw-2838	235	19	—	—	PUNCT
taxlaw-2838	235	20	of	of	ADP
taxlaw-2838	235	21	all	all	PRON
taxlaw-2838	235	22	it	it	PRON
taxlaw-2838	235	23	features	feature	VERB
taxlaw-2838	235	24	is	be	AUX
taxlaw-2838	235	25	that	that	SCONJ
taxlaw-2838	235	26	which	which	PRON
taxlaw-2838	235	27	creates	create	VERB
taxlaw-2838	235	28	an	an	DET
taxlaw-2838	235	29	army	army	NOUN
taxlaw-2838	235	30	of	of	ADP
taxlaw-2838	235	31	officers	officer	NOUN
taxlaw-2838	235	32	whose	whose	DET
taxlaw-2838	235	33	business	business	NOUN
taxlaw-2838	235	34	it	it	PRON
taxlaw-2838	235	35	is	be	AUX
taxlaw-2838	235	36	to	to	PART
taxlaw-2838	235	37	collect	collect	VERB
taxlaw-2838	235	38	the	the	DET
taxlaw-2838	235	39	tax	tax	NOUN
taxlaw-2838	235	40	.	.	PUNCT
taxlaw-2838	236	1	”58	”58	PROPN
taxlaw-2838	236	2	the	the	DET
taxlaw-2838	236	3	new	new	ADJ
taxlaw-2838	236	4	law	law	NOUN
taxlaw-2838	236	5	would	would	AUX
taxlaw-2838	236	6	create	create	VERB
taxlaw-2838	236	7	“	"	PUNCT
taxlaw-2838	236	8	an	an	DET
taxlaw-2838	236	9	army	army	NOUN
taxlaw-2838	236	10	of	of	ADP
taxlaw-2838	236	11	office	office	NOUN
taxlaw-2838	236	12	-	-	PUNCT
taxlaw-2838	236	13	holders	holder	NOUN
taxlaw-2838	236	14	,	,	PUNCT
taxlaw-2838	236	15	”	"	PUNCT
taxlaw-2838	237	1	conkling	conkling	NOUN
taxlaw-2838	237	2	continued	continue	VERB
taxlaw-2838	237	3	.	.	PUNCT
taxlaw-2838	238	1	“	"	PUNCT
taxlaw-2838	238	2	it	it	PRON
taxlaw-2838	238	3	provides	provide	VERB
taxlaw-2838	238	4	cumbrous	cumbrous	ADJ
taxlaw-2838	238	5	and	and	CCONJ
taxlaw-2838	238	6	unnecessarily	unnecessarily	ADV
taxlaw-2838	238	7	expensive	expensive	ADJ
taxlaw-2838	238	8	.	.	PUNCT
taxlaw-2838	239	1	it	it	PRON
taxlaw-2838	239	2	provides	provide	VERB
taxlaw-2838	239	3	oppressive	oppressive	ADJ
taxlaw-2838	239	4	modes	mode	NOUN
taxlaw-2838	239	5	of	of	ADP
taxlaw-2838	239	6	assessment	assessment	NOUN
taxlaw-2838	239	7	and	and	CCONJ
taxlaw-2838	239	8	collection	collection	NOUN
taxlaw-2838	239	9	.	.	PUNCT
taxlaw-2838	239	10	”	"	PUNCT
taxlaw-2838	240	1	ultimately	ultimately	ADV
taxlaw-2838	240	2	,	,	PUNCT
taxlaw-2838	240	3	it	it	PRON
taxlaw-2838	240	4	would	would	AUX
taxlaw-2838	240	5	create	create	VERB
taxlaw-2838	240	6	“	"	PUNCT
taxlaw-2838	240	7	a	a	DET
taxlaw-2838	240	8	system	system	NOUN
taxlaw-2838	240	9	more	more	ADV
taxlaw-2838	240	10	unendurable	unendurable	ADJ
taxlaw-2838	240	11	than	than	ADP
taxlaw-2838	240	12	the	the	DET
taxlaw-2838	240	13	tax	tax	NOUN
taxlaw-2838	240	14	itself	itself	PRON
taxlaw-2838	240	15	.	.	PUNCT
taxlaw-2838	241	1	”59	”59	ADJ
taxlaw-2838	241	2	political	political	ADJ
taxlaw-2838	241	3	leaders	leader	NOUN
taxlaw-2838	241	4	were	be	AUX
taxlaw-2838	241	5	not	not	PART
taxlaw-2838	241	6	alone	alone	ADJ
taxlaw-2838	241	7	in	in	ADP
taxlaw-2838	241	8	voicing	voice	VERB
taxlaw-2838	241	9	their	their	PRON
taxlaw-2838	241	10	fears	fear	NOUN
taxlaw-2838	241	11	over	over	ADP
taxlaw-2838	241	12	the	the	DET
taxlaw-2838	241	13	administrative	administrative	ADJ
taxlaw-2838	241	14	machinery	machinery	NOUN
taxlaw-2838	241	15	that	that	PRON
taxlaw-2838	241	16	would	would	AUX
taxlaw-2838	241	17	accompany	accompany	VERB
taxlaw-2838	241	18	an	an	DET
taxlaw-2838	241	19	income	income	NOUN
taxlaw-2838	241	20	tax	tax	NOUN
taxlaw-2838	241	21	;	;	PUNCT
taxlaw-2838	241	22	they	they	PRON
taxlaw-2838	241	23	were	be	AUX
taxlaw-2838	241	24	simply	simply	ADV
taxlaw-2838	241	25	conveying	convey	VERB
taxlaw-2838	241	26	the	the	DET
taxlaw-2838	241	27	concerns	concern	NOUN
taxlaw-2838	241	28	of	of	ADP
taxlaw-2838	241	29	their	their	PRON
taxlaw-2838	241	30	constituents	constituent	NOUN
taxlaw-2838	241	31	.	.	PUNCT
taxlaw-2838	242	1	petitions	petition	NOUN
taxlaw-2838	242	2	and	and	CCONJ
taxlaw-2838	242	3	protest	protest	NOUN
taxlaw-2838	242	4	letters	letter	NOUN
taxlaw-2838	242	5	poured	pour	VERB
taxlaw-2838	242	6	into	into	ADP
taxlaw-2838	242	7	congressional	congressional	ADJ
taxlaw-2838	242	8	offices	office	NOUN
taxlaw-2838	242	9	.	.	PUNCT
taxlaw-2838	243	1	some	some	PRON
taxlaw-2838	243	2	like	like	ADP
taxlaw-2838	243	3	those	those	PRON
taxlaw-2838	243	4	from	from	ADP
taxlaw-2838	243	5	pike	pike	PROPN
taxlaw-2838	243	6	county	county	NOUN
taxlaw-2838	243	7	,	,	PUNCT
taxlaw-2838	243	8	ohio	ohio	PROPN
taxlaw-2838	243	9	warned	warn	VERB
taxlaw-2838	243	10	that	that	SCONJ
taxlaw-2838	243	11	the	the	DET
taxlaw-2838	243	12	new	new	ADJ
taxlaw-2838	243	13	army	army	NOUN
taxlaw-2838	243	14	of	of	ADP
taxlaw-2838	243	15	tax	tax	NOUN
taxlaw-2838	243	16	collectors	collector	NOUN
taxlaw-2838	243	17	would	would	AUX
taxlaw-2838	243	18	be	be	AUX
taxlaw-2838	243	19	prohibitively	prohibitively	ADV
taxlaw-2838	243	20	costly	costly	ADJ
taxlaw-2838	243	21	,	,	PUNCT
taxlaw-2838	243	22	eating	eat	VERB
taxlaw-2838	243	23	“	"	PUNCT
taxlaw-2838	243	24	up	up	ADP
taxlaw-2838	243	25	at	at	ADV
taxlaw-2838	243	26	least	least	ADJ
taxlaw-2838	243	27	half	half	NOUN
taxlaw-2838	243	28	of	of	ADP
taxlaw-2838	243	29	the	the	DET
taxlaw-2838	243	30	money	money	NOUN
taxlaw-2838	243	31	that	that	PRON
taxlaw-2838	243	32	is	be	AUX
taxlaw-2838	243	33	collected	collect	VERB
taxlaw-2838	243	34	.	.	PUNCT
taxlaw-2838	244	1	”60	”60	PROPN
taxlaw-2838	244	2	business	business	NOUN
taxlaw-2838	244	3	interests	interest	NOUN
taxlaw-2838	244	4	similarly	similarly	ADV
taxlaw-2838	244	5	complained	complain	VERB
taxlaw-2838	244	6	about	about	ADP
taxlaw-2838	244	7	the	the	DET
taxlaw-2838	244	8	“	"	PUNCT
taxlaw-2838	244	9	unlimited	unlimited	ADJ
taxlaw-2838	244	10	power	power	NOUN
taxlaw-2838	244	11	”	"	PUNCT
taxlaw-2838	244	12	of	of	ADP
taxlaw-2838	244	13	the	the	DET
taxlaw-2838	244	14	bir.61	bir.61	PROPN
taxlaw-2838	244	15	b.	b.	PROPN
taxlaw-2838	244	16	the	the	DET
taxlaw-2838	244	17	war	war	NOUN
taxlaw-2838	244	18	context	context	NOUN
taxlaw-2838	244	19	to	to	PART
taxlaw-2838	244	20	be	be	AUX
taxlaw-2838	244	21	sure	sure	ADJ
taxlaw-2838	244	22	,	,	PUNCT
taxlaw-2838	244	23	the	the	DET
taxlaw-2838	244	24	war	war	NOUN
taxlaw-2838	244	25	context	context	NOUN
taxlaw-2838	244	26	muffled	muffle	VERB
taxlaw-2838	244	27	the	the	DET
taxlaw-2838	244	28	extent	extent	NOUN
taxlaw-2838	244	29	of	of	ADP
taxlaw-2838	244	30	protests	protest	NOUN
taxlaw-2838	244	31	and	and	CCONJ
taxlaw-2838	244	32	complaints	complaint	NOUN
taxlaw-2838	244	33	.	.	PUNCT
taxlaw-2838	245	1	early	early	ADJ
taxlaw-2838	245	2	military	military	ADJ
taxlaw-2838	245	3	victories	victory	NOUN
taxlaw-2838	245	4	by	by	ADP
taxlaw-2838	245	5	the	the	DET
taxlaw-2838	245	6	confederacy	confederacy	NOUN
taxlaw-2838	245	7	and	and	CCONJ
taxlaw-2838	245	8	the	the	DET
taxlaw-2838	245	9	increasing	increase	VERB
taxlaw-2838	245	10	evidence	evidence	NOUN
taxlaw-2838	245	11	of	of	ADP
taxlaw-2838	245	12	wartime	wartime	ADJ
taxlaw-2838	245	13	profiteering	profiteering	NOUN
taxlaw-2838	245	14	convinced	convince	VERB
taxlaw-2838	245	15	many	many	ADJ
taxlaw-2838	245	16	citizens	citizen	NOUN
taxlaw-2838	245	17	and	and	CCONJ
taxlaw-2838	245	18	lawmakers	lawmaker	NOUN
taxlaw-2838	245	19	that	that	SCONJ
taxlaw-2838	245	20	a	a	DET
taxlaw-2838	245	21	vast	vast	ADJ
taxlaw-2838	245	22	new	new	ADJ
taxlaw-2838	245	23	bureaucracy	bureaucracy	NOUN
taxlaw-2838	245	24	of	of	ADP
taxlaw-2838	245	25	tax	tax	NOUN
taxlaw-2838	245	26	collectors	collector	NOUN
taxlaw-2838	245	27	was	be	AUX
taxlaw-2838	245	28	a	a	DET
taxlaw-2838	245	29	necessary	necessary	ADJ
taxlaw-2838	245	30	evil	evil	NOUN
taxlaw-2838	245	31	if	if	SCONJ
taxlaw-2838	245	32	the	the	DET
taxlaw-2838	245	33	union	union	NOUN
taxlaw-2838	245	34	was	be	AUX
taxlaw-2838	245	35	to	to	PART
taxlaw-2838	245	36	survive	survive	VERB
taxlaw-2838	245	37	.	.	PUNCT
taxlaw-2838	246	1	in	in	ADP
taxlaw-2838	246	2	fact	fact	NOUN
taxlaw-2838	246	3	,	,	PUNCT
taxlaw-2838	246	4	some	some	DET
taxlaw-2838	246	5	political	political	ADJ
taxlaw-2838	246	6	leaders	leader	NOUN
taxlaw-2838	246	7	inverted	invert	VERB
taxlaw-2838	246	8	the	the	DET
taxlaw-2838	246	9	fear	fear	NOUN
taxlaw-2838	246	10	of	of	ADP
taxlaw-2838	246	11	a	a	DET
taxlaw-2838	246	12	new	new	ADJ
taxlaw-2838	246	13	“	"	PUNCT
taxlaw-2838	246	14	army	army	NOUN
taxlaw-2838	246	15	of	of	ADP
taxlaw-2838	246	16	officials	official	NOUN
taxlaw-2838	246	17	.	.	PUNCT
taxlaw-2838	246	18	”	"	PUNCT
taxlaw-2838	247	1	the	the	DET
taxlaw-2838	247	2	powerful	powerful	ADJ
taxlaw-2838	247	3	chair	chair	NOUN
taxlaw-2838	247	4	of	of	ADP
taxlaw-2838	247	5	the	the	DET
taxlaw-2838	247	6	house	house	NOUN
taxlaw-2838	247	7	ways	way	NOUN
taxlaw-2838	247	8	&	&	CCONJ
taxlaw-2838	247	9	means	mean	VERB
taxlaw-2838	247	10	committee	committee	PROPN
taxlaw-2838	247	11	,	,	PUNCT
taxlaw-2838	247	12	thaddeus	thaddeus	PROPN
taxlaw-2838	247	13	stevens	stevens	PROPN
taxlaw-2838	247	14	,	,	PUNCT
taxlaw-2838	247	15	deployed	deploy	VERB
taxlaw-2838	247	16	conkling	conkling	NOUN
taxlaw-2838	247	17	’s	’s	PART
taxlaw-2838	247	18	military	military	ADJ
taxlaw-2838	247	19	metaphor	metaphor	NOUN
taxlaw-2838	247	20	against	against	ADP
taxlaw-2838	247	21	him	he	PRON
taxlaw-2838	247	22	.	.	PUNCT
taxlaw-2838	248	1	“	"	PUNCT
taxlaw-2838	248	2	i	i	PRON
taxlaw-2838	248	3	know	know	VERB
taxlaw-2838	248	4	that	that	SCONJ
taxlaw-2838	248	5	the	the	DET
taxlaw-2838	248	6	army	army	NOUN
taxlaw-2838	248	7	of	of	ADP
taxlaw-2838	248	8	collectors	collector	NOUN
taxlaw-2838	248	9	are	be	AUX
taxlaw-2838	248	10	odious	odious	ADJ
taxlaw-2838	248	11	everywhere	everywhere	ADV
taxlaw-2838	248	12	,	,	PUNCT
taxlaw-2838	248	13	”	"	PUNCT
taxlaw-2838	248	14	declared	declare	VERB
taxlaw-2838	248	15	stevens	steven	NOUN
taxlaw-2838	248	16	,	,	PUNCT
taxlaw-2838	248	17	“	"	PUNCT
taxlaw-2838	248	18	but	but	CCONJ
taxlaw-2838	248	19	i	i	PRON
taxlaw-2838	248	20	know	know	VERB
taxlaw-2838	248	21	,	,	PUNCT
taxlaw-2838	248	22	also	also	ADV
taxlaw-2838	248	23	,	,	PUNCT
taxlaw-2838	248	24	that	that	SCONJ
taxlaw-2838	248	25	they	they	PRON
taxlaw-2838	248	26	are	be	AUX
taxlaw-2838	248	27	not	not	PART
taxlaw-2838	248	28	quite	quite	ADV
taxlaw-2838	248	29	so	so	ADV
taxlaw-2838	248	30	dangerous	dangerous	ADJ
taxlaw-2838	248	31	to	to	ADP
taxlaw-2838	248	32	my	my	PRON
taxlaw-2838	248	33	constituents	constituent	NOUN
taxlaw-2838	248	34	.	.	PUNCT
taxlaw-2838	248	35	.	.	PUNCT
taxlaw-2838	249	1	.	.	PUNCT
taxlaw-2838	250	1	as	as	SCONJ
taxlaw-2838	250	2	the	the	DET
taxlaw-2838	250	3	army	army	NOUN
taxlaw-2838	250	4	of	of	ADP
taxlaw-2838	250	5	rebels	rebel	NOUN
taxlaw-2838	250	6	that	that	PRON
taxlaw-2838	250	7	renders	render	VERB
taxlaw-2838	250	8	this	this	DET
taxlaw-2838	250	9	other	other	ADJ
taxlaw-2838	250	10	army	army	NOUN
taxlaw-2838	250	11	necessary	necessary	ADJ
taxlaw-2838	250	12	;	;	PUNCT
taxlaw-2838	250	13	for	for	SCONJ
taxlaw-2838	250	14	the	the	DET
taxlaw-2838	250	15	one	one	NOUN
taxlaw-2838	250	16	must	must	AUX
taxlaw-2838	250	17	be	be	AUX
taxlaw-2838	250	18	raised	raise	VERB
taxlaw-2838	250	19	or	or	CCONJ
taxlaw-2838	250	20	the	the	DET
taxlaw-2838	250	21	other	other	ADJ
taxlaw-2838	250	22	will	will	AUX
taxlaw-2838	250	23	be	be	AUX
taxlaw-2838	250	24	triumphant	triumphant	ADJ
taxlaw-2838	250	25	.	.	PUNCT
taxlaw-2838	251	1	”62	”62	PROPN
taxlaw-2838	251	2	still	still	ADV
taxlaw-2838	251	3	,	,	PUNCT
taxlaw-2838	251	4	there	there	PRON
taxlaw-2838	251	5	were	be	VERB
taxlaw-2838	251	6	some	some	DET
taxlaw-2838	251	7	lawmakers	lawmaker	NOUN
taxlaw-2838	251	8	who	who	PRON
taxlaw-2838	251	9	insisted	insist	VERB
taxlaw-2838	251	10	that	that	SCONJ
taxlaw-2838	251	11	adequate	adequate	ADJ
taxlaw-2838	251	12	revenues	revenue	NOUN
taxlaw-2838	251	13	could	could	AUX
taxlaw-2838	251	14	be	be	AUX
taxlaw-2838	251	15	raised	raise	VERB
taxlaw-2838	251	16	to	to	PART
taxlaw-2838	251	17	fight	fight	VERB
taxlaw-2838	251	18	the	the	DET
taxlaw-2838	251	19	war	war	NOUN
taxlaw-2838	251	20	without	without	ADP
taxlaw-2838	251	21	resorting	resort	VERB
taxlaw-2838	251	22	to	to	ADP
taxlaw-2838	251	23	a	a	DET
taxlaw-2838	251	24	vast	vast	ADJ
taxlaw-2838	251	25	new	new	ADJ
taxlaw-2838	251	26	federal	federal	ADJ
taxlaw-2838	251	27	bureaucracy	bureaucracy	NOUN
taxlaw-2838	251	28	.	.	PUNCT
taxlaw-2838	252	1	one	one	NUM
taxlaw-2838	252	2	alternative	alternative	NOUN
taxlaw-2838	252	3	was	be	AUX
taxlaw-2838	252	4	to	to	PART
taxlaw-2838	252	5	leverage	leverage	VERB
taxlaw-2838	252	6	the	the	DET
taxlaw-2838	252	7	already	already	ADV
taxlaw-2838	252	8	existing	exist	VERB
taxlaw-2838	252	9	state	state	NOUN
taxlaw-2838	252	10	-	-	PUNCT
taxlaw-2838	252	11	level	level	NOUN
taxlaw-2838	252	12	system	system	NOUN
taxlaw-2838	252	13	of	of	ADP
taxlaw-2838	252	14	tax	tax	NOUN
taxlaw-2838	252	15	collection	collection	NOUN
taxlaw-2838	252	16	.	.	PUNCT
taxlaw-2838	253	1	rep	rep	PROPN
taxlaw-2838	253	2	.	.	PROPN
taxlaw-2838	253	3	conkling	conkling	NOUN
taxlaw-2838	253	4	and	and	CCONJ
taxlaw-2838	253	5	others	other	NOUN
taxlaw-2838	253	6	contended	contend	VERB
taxlaw-2838	253	7	that	that	SCONJ
taxlaw-2838	253	8	“	"	PUNCT
taxlaw-2838	253	9	so	so	ADV
taxlaw-2838	253	10	far	far	ADV
taxlaw-2838	253	11	as	as	SCONJ
taxlaw-2838	253	12	the	the	DET
taxlaw-2838	253	13	state	state	NOUN
taxlaw-2838	253	14	machinery	machinery	NOUN
taxlaw-2838	253	15	can	can	AUX
taxlaw-2838	253	16	be	be	AUX
taxlaw-2838	253	17	used	use	VERB
taxlaw-2838	253	18	for	for	ADP
taxlaw-2838	253	19	the	the	DET
taxlaw-2838	253	20	56	56	NUM
taxlaw-2838	253	21	william	william	PROPN
taxlaw-2838	253	22	frend	frend	PROPN
taxlaw-2838	253	23	,	,	PUNCT
taxlaw-2838	253	24	principles	principle	NOUN
taxlaw-2838	253	25	of	of	ADP
taxlaw-2838	253	26	taxation	taxation	NOUN
taxlaw-2838	253	27	16	16	NUM
taxlaw-2838	253	28	(	(	PUNCT
taxlaw-2838	253	29	1799	1799	NUM
taxlaw-2838	253	30	)	)	PUNCT
taxlaw-2838	253	31	,	,	PUNCT
taxlaw-2838	253	32	quoted	quote	VERB
taxlaw-2838	253	33	in	in	ADP
taxlaw-2838	253	34	seligman	seligman	NOUN
taxlaw-2838	253	35	,	,	PUNCT
taxlaw-2838	253	36	supra	supra	PROPN
taxlaw-2838	253	37	note	note	PROPN
taxlaw-2838	253	38	49	49	NUM
taxlaw-2838	253	39	,	,	PUNCT
taxlaw-2838	253	40	at	at	ADP
taxlaw-2838	253	41	76	76	NUM
taxlaw-2838	253	42	.	.	PUNCT
taxlaw-2838	253	43	57	57	NUM
taxlaw-2838	253	44	man	man	NOUN
taxlaw-2838	253	45	midwife	midwife	NOUN
taxlaw-2838	253	46	:	:	PUNCT
taxlaw-2838	253	47	the	the	DET
taxlaw-2838	253	48	further	further	ADJ
taxlaw-2838	253	49	experiences	experience	NOUN
taxlaw-2838	253	50	of	of	ADP
taxlaw-2838	253	51	john	john	PROPN
taxlaw-2838	253	52	knyveton	knyveton	PROPN
taxlaw-2838	253	53	,	,	PUNCT
taxlaw-2838	253	54	m.d	m.d	PROPN
taxlaw-2838	253	55	.	.	PROPN
taxlaw-2838	253	56	,	,	PUNCT
taxlaw-2838	253	57	late	late	ADJ
taxlaw-2838	253	58	surgeon	surgeon	NOUN
taxlaw-2838	253	59	in	in	ADP
taxlaw-2838	253	60	the	the	DET
taxlaw-2838	253	61	british	british	ADJ
taxlaw-2838	253	62	fleet	fleet	NOUN
taxlaw-2838	253	63	during	during	ADP
taxlaw-2838	253	64	the	the	DET
taxlaw-2838	253	65	years	year	NOUN
taxlaw-2838	253	66	1763	1763	NUM
taxlaw-2838	253	67	-	-	SYM
taxlaw-2838	253	68	1809	1809	NUM
taxlaw-2838	253	69	,	,	PUNCT
taxlaw-2838	253	70	quoted	quote	VERB
taxlaw-2838	253	71	in	in	ADP
taxlaw-2838	253	72	sabine	sabine	PROPN
taxlaw-2838	253	73	,	,	PUNCT
taxlaw-2838	253	74	supra	supra	PROPN
taxlaw-2838	253	75	note	note	PROPN
taxlaw-2838	253	76	44	44	NUM
taxlaw-2838	253	77	,	,	PUNCT
taxlaw-2838	253	78	at	at	ADP
taxlaw-2838	253	79	31	31	NUM
taxlaw-2838	253	80	.	.	PUNCT
taxlaw-2838	254	1	58	58	NUM
taxlaw-2838	254	2	cong	cong	NOUN
taxlaw-2838	254	3	.	.	PUNCT
taxlaw-2838	255	1	globe	globe	NOUN
taxlaw-2838	255	2	,	,	PUNCT
taxlaw-2838	255	3	37th	37th	ADJ
taxlaw-2838	255	4	cong	cong	NOUN
taxlaw-2838	255	5	.	.	PUNCT
taxlaw-2838	255	6	,	,	PUNCT
taxlaw-2838	255	7	1st	1st	ADJ
taxlaw-2838	255	8	sess	sess	NOUN
taxlaw-2838	255	9	.	.	PUNCT
taxlaw-2838	256	1	247	247	NUM
taxlaw-2838	256	2	(	(	PUNCT
taxlaw-2838	256	3	1861	1861	NUM
taxlaw-2838	256	4	)	)	PUNCT
taxlaw-2838	256	5	.	.	PUNCT
taxlaw-2838	257	1	59	59	NUM
taxlaw-2838	258	1	i	i	PRON
taxlaw-2838	258	2	d.	d.	PROPN
taxlaw-2838	258	3	at	at	ADP
taxlaw-2838	258	4	272	272	NUM
taxlaw-2838	258	5	;	;	PUNCT
taxlaw-2838	258	6	see	see	VERB
taxlaw-2838	258	7	also	also	ADV
taxlaw-2838	258	8	thorndike	thorndike	PROPN
taxlaw-2838	258	9	,	,	PUNCT
taxlaw-2838	258	10	supra	supra	PROPN
taxlaw-2838	258	11	note	note	NOUN
taxlaw-2838	258	12	51	51	NUM
taxlaw-2838	258	13	.	.	PUNCT
taxlaw-2838	259	1	60	60	NUM
taxlaw-2838	259	2	huret	huret	NOUN
taxlaw-2838	259	3	,	,	PUNCT
taxlaw-2838	259	4	supra	supra	PROPN
taxlaw-2838	259	5	note	note	NOUN
taxlaw-2838	259	6	5	5	NUM
taxlaw-2838	259	7	,	,	PUNCT
taxlaw-2838	259	8	at	at	ADP
taxlaw-2838	259	9	15	15	NUM
taxlaw-2838	259	10	.	.	NOUN
taxlaw-2838	259	11	61	61	NUM
taxlaw-2838	259	12	cong	cong	NOUN
taxlaw-2838	259	13	.	.	PUNCT
taxlaw-2838	260	1	globe	globe	NOUN
taxlaw-2838	260	2	,	,	PUNCT
taxlaw-2838	260	3	77th	77th	ADJ
taxlaw-2838	260	4	cong	cong	NOUN
taxlaw-2838	260	5	.	.	PUNCT
taxlaw-2838	260	6	,	,	PUNCT
taxlaw-2838	260	7	1st	1st	ADJ
taxlaw-2838	260	8	sess	sess	NOUN
taxlaw-2838	260	9	.	.	PUNCT
taxlaw-2838	261	1	23	23	NUM
taxlaw-2838	261	2	(	(	PUNCT
taxlaw-2838	261	3	1941	1941	NUM
taxlaw-2838	261	4	)	)	PUNCT
taxlaw-2838	261	5	.	.	PUNCT
taxlaw-2838	262	1	62	62	NUM
taxlaw-2838	263	1	i	i	PRON
taxlaw-2838	263	2	d.	d.	PROPN
taxlaw-2838	263	3	at	at	ADP
taxlaw-2838	263	4	807	807	NUM
taxlaw-2838	263	5	.	.	PUNCT
taxlaw-2838	263	6	156	156	NUM
taxlaw-2838	263	7	columbia	columbia	PROPN
taxlaw-2838	263	8	journal	journal	PROPN
taxlaw-2838	263	9	of	of	ADP
taxlaw-2838	263	10	tax	tax	NOUN
taxlaw-2838	263	11	law	law	NOUN
taxlaw-2838	264	1	[	[	X
taxlaw-2838	264	2	vol.7:144	vol.7:144	PROPN
taxlaw-2838	264	3	purpose	purpose	NOUN
taxlaw-2838	264	4	.	.	PUNCT
taxlaw-2838	264	5	.	.	PUNCT
taxlaw-2838	264	6	.	.	PUNCT
taxlaw-2838	265	1	the	the	DET
taxlaw-2838	265	2	expense	expense	NOUN
taxlaw-2838	265	3	to	to	ADP
taxlaw-2838	265	4	the	the	DET
taxlaw-2838	265	5	federal	federal	ADJ
taxlaw-2838	265	6	government	government	NOUN
taxlaw-2838	265	7	[	[	X
taxlaw-2838	265	8	will	will	AUX
taxlaw-2838	265	9	]	]	PUNCT
taxlaw-2838	265	10	be	be	AUX
taxlaw-2838	265	11	saved	save	VERB
taxlaw-2838	265	12	,	,	PUNCT
taxlaw-2838	265	13	and	and	CCONJ
taxlaw-2838	265	14	this	this	DET
taxlaw-2838	265	15	obnoxious	obnoxious	ADJ
taxlaw-2838	265	16	provision	provision	NOUN
taxlaw-2838	265	17	to	to	ADP
taxlaw-2838	265	18	the	the	DET
taxlaw-2838	265	19	people	people	NOUN
taxlaw-2838	265	20	be	be	AUX
taxlaw-2838	265	21	avoided	avoid	VERB
taxlaw-2838	265	22	.	.	PUNCT
taxlaw-2838	266	1	”63	”63	NOUN
taxlaw-2838	266	2	there	there	PRON
taxlaw-2838	266	3	was	be	VERB
taxlaw-2838	266	4	,	,	PUNCT
taxlaw-2838	266	5	of	of	ADP
taxlaw-2838	266	6	course	course	NOUN
taxlaw-2838	266	7	,	,	PUNCT
taxlaw-2838	266	8	a	a	DET
taxlaw-2838	266	9	great	great	ADJ
taxlaw-2838	266	10	irony	irony	NOUN
taxlaw-2838	266	11	to	to	ADP
taxlaw-2838	266	12	the	the	DET
taxlaw-2838	266	13	idea	idea	NOUN
taxlaw-2838	266	14	of	of	ADP
taxlaw-2838	266	15	relying	rely	VERB
taxlaw-2838	266	16	on	on	ADP
taxlaw-2838	266	17	state	state	NOUN
taxlaw-2838	266	18	governments	government	NOUN
taxlaw-2838	266	19	to	to	PART
taxlaw-2838	266	20	help	help	VERB
taxlaw-2838	266	21	collect	collect	VERB
taxlaw-2838	266	22	federal	federal	ADJ
taxlaw-2838	266	23	taxes	taxis	NOUN
taxlaw-2838	266	24	in	in	ADP
taxlaw-2838	266	25	the	the	DET
taxlaw-2838	266	26	midst	midst	NOUN
taxlaw-2838	266	27	of	of	ADP
taxlaw-2838	266	28	the	the	DET
taxlaw-2838	266	29	civil	civil	ADJ
taxlaw-2838	266	30	war	war	NOUN
taxlaw-2838	266	31	—	—	PUNCT
taxlaw-2838	266	32	an	an	DET
taxlaw-2838	266	33	irony	irony	NOUN
taxlaw-2838	266	34	that	that	PRON
taxlaw-2838	266	35	was	be	AUX
taxlaw-2838	266	36	not	not	PART
taxlaw-2838	266	37	lost	lose	VERB
taxlaw-2838	266	38	on	on	ADP
taxlaw-2838	266	39	most	most	ADJ
taxlaw-2838	266	40	lawmakers	lawmaker	NOUN
taxlaw-2838	266	41	.	.	PUNCT
taxlaw-2838	267	1	indeed	indeed	ADV
taxlaw-2838	267	2	,	,	PUNCT
taxlaw-2838	267	3	for	for	ADP
taxlaw-2838	267	4	some	some	PRON
taxlaw-2838	267	5	,	,	PUNCT
taxlaw-2838	267	6	the	the	DET
taxlaw-2838	267	7	times	time	NOUN
taxlaw-2838	267	8	required	require	VERB
taxlaw-2838	267	9	a	a	DET
taxlaw-2838	267	10	strong	strong	ADJ
taxlaw-2838	267	11	showing	showing	NOUN
taxlaw-2838	267	12	of	of	ADP
taxlaw-2838	267	13	federal	federal	ADJ
taxlaw-2838	267	14	force	force	NOUN
taxlaw-2838	267	15	.	.	PUNCT
taxlaw-2838	268	1	after	after	ADV
taxlaw-2838	268	2	all	all	ADV
taxlaw-2838	268	3	,	,	PUNCT
taxlaw-2838	268	4	one	one	NUM
taxlaw-2838	268	5	of	of	ADP
taxlaw-2838	268	6	the	the	DET
taxlaw-2838	268	7	central	central	ADJ
taxlaw-2838	268	8	contentions	contention	NOUN
taxlaw-2838	268	9	of	of	ADP
taxlaw-2838	268	10	the	the	DET
taxlaw-2838	268	11	war	war	NOUN
taxlaw-2838	268	12	was	be	AUX
taxlaw-2838	268	13	the	the	DET
taxlaw-2838	268	14	battle	battle	NOUN
taxlaw-2838	268	15	between	between	ADP
taxlaw-2838	268	16	state	state	NOUN
taxlaw-2838	268	17	and	and	CCONJ
taxlaw-2838	268	18	federal	federal	ADJ
taxlaw-2838	268	19	authority	authority	NOUN
taxlaw-2838	268	20	.	.	PUNCT
taxlaw-2838	269	1	what	what	PRON
taxlaw-2838	269	2	better	well	ADJ
taxlaw-2838	269	3	way	way	NOUN
taxlaw-2838	269	4	to	to	PART
taxlaw-2838	269	5	demonstrate	demonstrate	VERB
taxlaw-2838	269	6	federal	federal	ADJ
taxlaw-2838	269	7	supremacy	supremacy	NOUN
taxlaw-2838	269	8	than	than	ADP
taxlaw-2838	269	9	through	through	ADP
taxlaw-2838	269	10	the	the	DET
taxlaw-2838	269	11	creation	creation	NOUN
taxlaw-2838	269	12	of	of	ADP
taxlaw-2838	269	13	a	a	DET
taxlaw-2838	269	14	powerful	powerful	ADJ
taxlaw-2838	269	15	taxing	tax	VERB
taxlaw-2838	269	16	authority	authority	NOUN
taxlaw-2838	269	17	.	.	PUNCT
taxlaw-2838	270	1	congress	congress	PROPN
taxlaw-2838	270	2	,	,	PUNCT
taxlaw-2838	270	3	declared	declare	VERB
taxlaw-2838	270	4	virginia	virginia	PROPN
taxlaw-2838	270	5	unionist	unionist	PROPN
taxlaw-2838	270	6	charles	charles	PROPN
taxlaw-2838	270	7	horace	horace	PROPN
taxlaw-2838	270	8	,	,	PUNCT
taxlaw-2838	270	9	“	"	PUNCT
taxlaw-2838	270	10	should	should	AUX
taxlaw-2838	270	11	make	make	VERB
taxlaw-2838	270	12	the	the	DET
taxlaw-2838	270	13	people	people	NOUN
taxlaw-2838	270	14	feel	feel	VERB
taxlaw-2838	270	15	the	the	DET
taxlaw-2838	270	16	arm	arm	NOUN
taxlaw-2838	270	17	of	of	ADP
taxlaw-2838	270	18	the	the	DET
taxlaw-2838	270	19	national	national	ADJ
taxlaw-2838	270	20	government	government	NOUN
taxlaw-2838	270	21	,	,	PUNCT
taxlaw-2838	270	22	and	and	CCONJ
taxlaw-2838	270	23	know	know	VERB
taxlaw-2838	270	24	that	that	SCONJ
taxlaw-2838	270	25	we	we	PRON
taxlaw-2838	270	26	are	be	AUX
taxlaw-2838	270	27	in	in	ADP
taxlaw-2838	270	28	earnest	earnest	ADJ
taxlaw-2838	270	29	in	in	ADP
taxlaw-2838	270	30	this	this	DET
taxlaw-2838	270	31	manner	manner	NOUN
taxlaw-2838	270	32	.	.	PUNCT
taxlaw-2838	271	1	”64	”64	PROPN
taxlaw-2838	272	1	it	it	PRON
taxlaw-2838	272	2	was	be	AUX
taxlaw-2838	272	3	against	against	ADP
taxlaw-2838	272	4	this	this	DET
taxlaw-2838	272	5	political	political	ADJ
taxlaw-2838	272	6	backdrop	backdrop	NOUN
taxlaw-2838	272	7	that	that	PRON
taxlaw-2838	272	8	congress	congress	PROPN
taxlaw-2838	272	9	instituted	institute	VERB
taxlaw-2838	272	10	not	not	PART
taxlaw-2838	272	11	only	only	ADV
taxlaw-2838	272	12	an	an	DET
taxlaw-2838	272	13	army	army	NOUN
taxlaw-2838	272	14	of	of	ADP
taxlaw-2838	272	15	tax	tax	NOUN
taxlaw-2838	272	16	collectors	collector	NOUN
taxlaw-2838	272	17	but	but	CCONJ
taxlaw-2838	272	18	also	also	ADV
taxlaw-2838	272	19	an	an	DET
taxlaw-2838	272	20	early	early	ADJ
taxlaw-2838	272	21	form	form	NOUN
taxlaw-2838	272	22	of	of	ADP
taxlaw-2838	272	23	withholding	withholding	NOUN
taxlaw-2838	272	24	that	that	PRON
taxlaw-2838	272	25	would	would	AUX
taxlaw-2838	272	26	help	help	VERB
taxlaw-2838	272	27	smooth	smooth	VERB
taxlaw-2838	272	28	tensions	tension	NOUN
taxlaw-2838	272	29	.	.	PUNCT
taxlaw-2838	273	1	borrowing	borrow	VERB
taxlaw-2838	273	2	from	from	ADP
taxlaw-2838	273	3	the	the	DET
taxlaw-2838	273	4	british	british	ADJ
taxlaw-2838	273	5	,	,	PUNCT
taxlaw-2838	273	6	american	american	ADJ
taxlaw-2838	273	7	lawmakers	lawmaker	NOUN
taxlaw-2838	273	8	understood	understand	VERB
taxlaw-2838	273	9	that	that	SCONJ
taxlaw-2838	273	10	they	they	PRON
taxlaw-2838	273	11	needed	need	VERB
taxlaw-2838	273	12	to	to	PART
taxlaw-2838	273	13	assuage	assuage	VERB
taxlaw-2838	273	14	taxpayer	taxpayer	NOUN
taxlaw-2838	273	15	concerns	concern	NOUN
taxlaw-2838	273	16	.	.	PUNCT
taxlaw-2838	274	1	like	like	ADP
taxlaw-2838	274	2	their	their	PRON
taxlaw-2838	274	3	british	british	ADJ
taxlaw-2838	274	4	counterparts	counterpart	NOUN
taxlaw-2838	274	5	,	,	PUNCT
taxlaw-2838	274	6	us	us	PROPN
taxlaw-2838	274	7	policymakers	policymaker	NOUN
taxlaw-2838	274	8	were	be	AUX
taxlaw-2838	274	9	operating	operate	VERB
taxlaw-2838	274	10	during	during	ADP
taxlaw-2838	274	11	a	a	DET
taxlaw-2838	274	12	wartime	wartime	ADJ
taxlaw-2838	274	13	emergency	emergency	NOUN
taxlaw-2838	274	14	with	with	ADP
taxlaw-2838	274	15	a	a	DET
taxlaw-2838	274	16	great	great	ADJ
taxlaw-2838	274	17	deal	deal	NOUN
taxlaw-2838	274	18	of	of	ADP
taxlaw-2838	274	19	uncertainty	uncertainty	NOUN
taxlaw-2838	274	20	.	.	PUNCT
taxlaw-2838	275	1	just	just	ADV
taxlaw-2838	275	2	as	as	SCONJ
taxlaw-2838	275	3	english	english	ADJ
taxlaw-2838	275	4	leaders	leader	NOUN
taxlaw-2838	275	5	exploited	exploit	VERB
taxlaw-2838	275	6	past	past	ADJ
taxlaw-2838	275	7	practices	practice	NOUN
taxlaw-2838	275	8	of	of	ADP
taxlaw-2838	275	9	tax	tax	NOUN
taxlaw-2838	275	10	collection	collection	NOUN
taxlaw-2838	275	11	,	,	PUNCT
taxlaw-2838	275	12	american	american	ADJ
taxlaw-2838	275	13	leaders	leader	NOUN
taxlaw-2838	275	14	turned	turn	VERB
taxlaw-2838	275	15	to	to	ADP
taxlaw-2838	275	16	the	the	DET
taxlaw-2838	275	17	british	british	ADJ
taxlaw-2838	275	18	model	model	NOUN
taxlaw-2838	275	19	for	for	ADP
taxlaw-2838	275	20	guidance	guidance	NOUN
taxlaw-2838	275	21	.	.	PUNCT
taxlaw-2838	276	1	facing	face	VERB
taxlaw-2838	276	2	a	a	DET
taxlaw-2838	276	3	similar	similar	ADJ
taxlaw-2838	276	4	set	set	NOUN
taxlaw-2838	276	5	of	of	ADP
taxlaw-2838	276	6	complaints	complaint	NOUN
taxlaw-2838	276	7	and	and	CCONJ
taxlaw-2838	276	8	protests	protest	NOUN
taxlaw-2838	276	9	,	,	PUNCT
taxlaw-2838	276	10	american	american	PROPN
taxlaw-2838	276	11	used	use	VERB
taxlaw-2838	276	12	their	their	PRON
taxlaw-2838	276	13	inchoate	inchoate	ADJ
taxlaw-2838	276	14	form	form	NOUN
taxlaw-2838	276	15	of	of	ADP
taxlaw-2838	276	16	withholding	withholding	NOUN
taxlaw-2838	276	17	to	to	PART
taxlaw-2838	276	18	address	address	VERB
taxlaw-2838	276	19	administrative	administrative	ADJ
taxlaw-2838	276	20	challenges	challenge	NOUN
taxlaw-2838	276	21	.	.	PUNCT
taxlaw-2838	277	1	“	"	PUNCT
taxlaw-2838	277	2	the	the	DET
taxlaw-2838	277	3	inclusion	inclusion	NOUN
taxlaw-2838	277	4	of	of	ADP
taxlaw-2838	277	5	withholding	withholding	NOUN
taxlaw-2838	277	6	techniques	technique	NOUN
taxlaw-2838	277	7	in	in	ADP
taxlaw-2838	277	8	the	the	DET
taxlaw-2838	277	9	1862	1862	NUM
taxlaw-2838	277	10	legislation	legislation	NOUN
taxlaw-2838	277	11	was	be	AUX
taxlaw-2838	277	12	an	an	DET
taxlaw-2838	277	13	important	important	ADJ
taxlaw-2838	277	14	innovation	innovation	NOUN
taxlaw-2838	277	15	in	in	ADP
taxlaw-2838	277	16	american	american	ADJ
taxlaw-2838	277	17	taxation	taxation	NOUN
taxlaw-2838	277	18	,	,	PUNCT
taxlaw-2838	277	19	”	"	PUNCT
taxlaw-2838	277	20	historian	historian	PROPN
taxlaw-2838	277	21	joseph	joseph	PROPN
taxlaw-2838	277	22	thorndike	thorndike	PROPN
taxlaw-2838	277	23	has	have	AUX
taxlaw-2838	277	24	aptly	aptly	ADV
taxlaw-2838	277	25	noted	note	VERB
taxlaw-2838	277	26	.	.	PUNCT
taxlaw-2838	278	1	“	"	PUNCT
taxlaw-2838	278	2	it	it	PRON
taxlaw-2838	278	3	reflected	reflect	VERB
taxlaw-2838	278	4	an	an	DET
taxlaw-2838	278	5	understanding	understanding	NOUN
taxlaw-2838	278	6	among	among	ADP
taxlaw-2838	278	7	lawmakers	lawmaker	NOUN
taxlaw-2838	278	8	of	of	ADP
taxlaw-2838	278	9	the	the	DET
taxlaw-2838	278	10	inherent	inherent	ADJ
taxlaw-2838	278	11	difficulty	difficulty	NOUN
taxlaw-2838	278	12	of	of	ADP
taxlaw-2838	278	13	collecting	collect	VERB
taxlaw-2838	278	14	taxes	taxis	NOUN
taxlaw-2838	278	15	on	on	ADP
taxlaw-2838	278	16	income	income	NOUN
taxlaw-2838	278	17	.	.	PUNCT
taxlaw-2838	279	1	”65	”65	NOUN
taxlaw-2838	279	2	the	the	DET
taxlaw-2838	279	3	new	new	ADJ
taxlaw-2838	279	4	american	american	ADJ
taxlaw-2838	279	5	system	system	NOUN
taxlaw-2838	279	6	of	of	ADP
taxlaw-2838	279	7	“	"	PUNCT
taxlaw-2838	279	8	stoppage	stoppage	NOUN
taxlaw-2838	279	9	at	at	ADP
taxlaw-2838	279	10	the	the	DET
taxlaw-2838	279	11	source	source	NOUN
taxlaw-2838	279	12	”	"	PUNCT
taxlaw-2838	279	13	did	do	AUX
taxlaw-2838	279	14	not	not	PART
taxlaw-2838	279	15	completely	completely	ADV
taxlaw-2838	279	16	eliminate	eliminate	VERB
taxlaw-2838	279	17	the	the	DET
taxlaw-2838	279	18	inherent	inherent	ADJ
taxlaw-2838	279	19	difficulties	difficulty	NOUN
taxlaw-2838	279	20	,	,	PUNCT
taxlaw-2838	279	21	but	but	CCONJ
taxlaw-2838	279	22	it	it	PRON
taxlaw-2838	279	23	did	do	AUX
taxlaw-2838	279	24	provide	provide	VERB
taxlaw-2838	279	25	future	future	ADJ
taxlaw-2838	279	26	lawmakers	lawmaker	NOUN
taxlaw-2838	279	27	with	with	ADP
taxlaw-2838	279	28	a	a	DET
taxlaw-2838	279	29	model	model	NOUN
taxlaw-2838	279	30	worth	worth	ADJ
taxlaw-2838	279	31	replicating	replicate	VERB
taxlaw-2838	279	32	.	.	PUNCT
taxlaw-2838	280	1	c.	c.	NOUN
taxlaw-2838	280	2	the	the	DET
taxlaw-2838	280	3	supreme	supreme	PROPN
taxlaw-2838	280	4	court	court	PROPN
taxlaw-2838	280	5	’s	’s	PART
taxlaw-2838	280	6	support	support	NOUN
taxlaw-2838	280	7	for	for	ADP
taxlaw-2838	280	8	withholding	withhold	VERB
taxlaw-2838	280	9	before	before	ADP
taxlaw-2838	280	10	the	the	DET
taxlaw-2838	280	11	civil	civil	ADJ
taxlaw-2838	280	12	war	war	NOUN
taxlaw-2838	280	13	income	income	NOUN
taxlaw-2838	280	14	tax	tax	NOUN
taxlaw-2838	280	15	and	and	CCONJ
taxlaw-2838	280	16	system	system	NOUN
taxlaw-2838	280	17	of	of	ADP
taxlaw-2838	280	18	withholding	withholding	NOUN
taxlaw-2838	280	19	could	could	AUX
taxlaw-2838	280	20	become	become	VERB
taxlaw-2838	280	21	a	a	DET
taxlaw-2838	280	22	model	model	NOUN
taxlaw-2838	280	23	for	for	ADP
taxlaw-2838	280	24	subsequent	subsequent	ADJ
taxlaw-2838	280	25	policymakers	policymaker	NOUN
taxlaw-2838	280	26	,	,	PUNCT
taxlaw-2838	280	27	it	it	PRON
taxlaw-2838	280	28	had	have	VERB
taxlaw-2838	280	29	to	to	PART
taxlaw-2838	280	30	first	first	ADV
taxlaw-2838	280	31	withstand	withstand	VERB
taxlaw-2838	280	32	a	a	DET
taxlaw-2838	280	33	constitutional	constitutional	ADJ
taxlaw-2838	280	34	challenge	challenge	NOUN
taxlaw-2838	280	35	.	.	PUNCT
taxlaw-2838	281	1	well	well	INTJ
taxlaw-2838	281	2	after	after	SCONJ
taxlaw-2838	281	3	the	the	DET
taxlaw-2838	281	4	war	war	NOUN
taxlaw-2838	281	5	had	have	AUX
taxlaw-2838	281	6	ended	end	VERB
taxlaw-2838	281	7	and	and	CCONJ
taxlaw-2838	281	8	as	as	SCONJ
taxlaw-2838	281	9	the	the	DET
taxlaw-2838	281	10	wartime	wartime	ADJ
taxlaw-2838	281	11	income	income	NOUN
taxlaw-2838	281	12	tax	tax	NOUN
taxlaw-2838	281	13	was	be	AUX
taxlaw-2838	281	14	about	about	ADJ
taxlaw-2838	281	15	to	to	PART
taxlaw-2838	281	16	expire	expire	VERB
taxlaw-2838	281	17	,	,	PUNCT
taxlaw-2838	281	18	taxpayers	taxpayer	NOUN
taxlaw-2838	281	19	challenged	challenge	VERB
taxlaw-2838	281	20	the	the	DET
taxlaw-2838	281	21	withholding	withholding	NOUN
taxlaw-2838	281	22	provisions	provision	NOUN
taxlaw-2838	281	23	of	of	ADP
taxlaw-2838	281	24	the	the	DET
taxlaw-2838	281	25	income	income	NOUN
taxlaw-2838	281	26	tax.66	tax.66	NOUN
taxlaw-2838	281	27	section	section	NOUN
taxlaw-2838	281	28	122(d	122(d	PROPN
taxlaw-2838	281	29	)	)	PUNCT
taxlaw-2838	281	30	of	of	ADP
taxlaw-2838	281	31	the	the	DET
taxlaw-2838	281	32	1864	1864	NUM
taxlaw-2838	281	33	revenue	revenue	NOUN
taxlaw-2838	281	34	act	act	NOUN
taxlaw-2838	281	35	,	,	PUNCT
taxlaw-2838	281	36	as	as	SCONJ
taxlaw-2838	281	37	amended	amend	VERB
taxlaw-2838	281	38	by	by	ADP
taxlaw-2838	281	39	the	the	DET
taxlaw-2838	281	40	1866	1866	NUM
taxlaw-2838	281	41	act	act	NOUN
taxlaw-2838	281	42	,	,	PUNCT
taxlaw-2838	281	43	required	require	VERB
taxlaw-2838	281	44	corporations	corporation	NOUN
taxlaw-2838	281	45	to	to	PART
taxlaw-2838	281	46	“	"	PUNCT
taxlaw-2838	281	47	deduct	deduct	VERB
taxlaw-2838	281	48	and	and	CCONJ
taxlaw-2838	281	49	withhold	withhold	VERB
taxlaw-2838	281	50	from	from	ADP
taxlaw-2838	281	51	all	all	DET
taxlaw-2838	281	52	payments	payment	NOUN
taxlaw-2838	281	53	on	on	ADP
taxlaw-2838	281	54	account	account	NOUN
taxlaw-2838	281	55	of	of	ADP
taxlaw-2838	281	56	any	any	DET
taxlaw-2838	281	57	interest	interest	NOUN
taxlaw-2838	281	58	or	or	CCONJ
taxlaw-2838	281	59	coupon	coupon	NOUN
taxlaw-2838	281	60	,	,	PUNCT
taxlaw-2838	281	61	and	and	CCONJ
taxlaw-2838	281	62	dividends	dividend	NOUN
taxlaw-2838	281	63	,	,	PUNCT
taxlaw-2838	281	64	due	due	ADJ
taxlaw-2838	281	65	and	and	CCONJ
taxlaw-2838	281	66	payable	payable	ADJ
taxlaw-2838	281	67	.	.	PUNCT
taxlaw-2838	281	68	.	.	PUNCT
taxlaw-2838	281	69	.	.	PUNCT
taxlaw-2838	282	1	the	the	DET
taxlaw-2838	282	2	tax	tax	NOUN
taxlaw-2838	282	3	of	of	ADP
taxlaw-2838	282	4	5	5	NUM
taxlaw-2838	282	5	per	per	ADP
taxlaw-2838	282	6	centum	centum	NOUN
taxlaw-2838	282	7	.	.	PUNCT
taxlaw-2838	283	1	”67	”67	PROPN
taxlaw-2838	283	2	this	this	PRON
taxlaw-2838	283	3	was	be	AUX
taxlaw-2838	283	4	the	the	DET
taxlaw-2838	283	5	language	language	NOUN
taxlaw-2838	283	6	similar	similar	ADJ
taxlaw-2838	283	7	to	to	ADP
taxlaw-2838	283	8	that	that	PRON
taxlaw-2838	283	9	used	use	VERB
taxlaw-2838	283	10	in	in	ADP
taxlaw-2838	283	11	the	the	DET
taxlaw-2838	283	12	1862	1862	NUM
taxlaw-2838	283	13	law	law	NOUN
taxlaw-2838	283	14	which	which	PRON
taxlaw-2838	283	15	first	first	ADV
taxlaw-2838	283	16	adopted	adopt	VERB
taxlaw-2838	283	17	withholding	withholding	NOUN
taxlaw-2838	283	18	.	.	PUNCT
taxlaw-2838	284	1	in	in	ADP
taxlaw-2838	284	2	this	this	DET
taxlaw-2838	284	3	case	case	NOUN
taxlaw-2838	284	4	,	,	PUNCT
taxlaw-2838	284	5	the	the	DET
taxlaw-2838	284	6	party	party	NOUN
taxlaw-2838	284	7	challenging	challenge	VERB
taxlaw-2838	284	8	the	the	DET
taxlaw-2838	284	9	provision	provision	NOUN
taxlaw-2838	284	10	was	be	AUX
taxlaw-2838	284	11	the	the	DET
taxlaw-2838	284	12	city	city	NOUN
taxlaw-2838	284	13	of	of	ADP
taxlaw-2838	284	14	baltimore	baltimore	PROPN
taxlaw-2838	284	15	.	.	PUNCT
taxlaw-2838	285	1	in	in	ADP
taxlaw-2838	285	2	1854	1854	NUM
taxlaw-2838	285	3	,	,	PUNCT
taxlaw-2838	285	4	the	the	DET
taxlaw-2838	285	5	maryland	maryland	NOUN
taxlaw-2838	285	6	legislature	legislature	NOUN
taxlaw-2838	285	7	approved	approve	VERB
taxlaw-2838	285	8	baltimore	baltimore	PROPN
taxlaw-2838	285	9	’s	’s	PART
taxlaw-2838	285	10	issuance	issuance	NOUN
taxlaw-2838	285	11	of	of	ADP
taxlaw-2838	285	12	bonds	bond	NOUN
taxlaw-2838	285	13	,	,	PUNCT
taxlaw-2838	285	14	the	the	DET
taxlaw-2838	285	15	proceeds	proceed	NOUN
taxlaw-2838	285	16	of	of	ADP
taxlaw-2838	285	17	which	which	PRON
taxlaw-2838	285	18	were	be	AUX
taxlaw-2838	285	19	subsequently	subsequently	ADV
taxlaw-2838	285	20	lent	lend	VERB
taxlaw-2838	285	21	to	to	ADP
taxlaw-2838	285	22	the	the	DET
taxlaw-2838	285	23	baltimore	baltimore	PROPN
taxlaw-2838	285	24	&	&	CCONJ
taxlaw-2838	285	25	ohio	ohio	PROPN
taxlaw-2838	285	26	railroad	railroad	NOUN
taxlaw-2838	285	27	company	company	NOUN
taxlaw-2838	285	28	.	.	PUNCT
taxlaw-2838	286	1	as	as	ADP
taxlaw-2838	286	2	a	a	DET
taxlaw-2838	286	3	result	result	NOUN
taxlaw-2838	286	4	of	of	ADP
taxlaw-2838	286	5	these	these	DET
taxlaw-2838	286	6	transactions	transaction	NOUN
taxlaw-2838	286	7	,	,	PUNCT
taxlaw-2838	286	8	the	the	DET
taxlaw-2838	286	9	railroad	railroad	NOUN
taxlaw-2838	286	10	became	become	VERB
taxlaw-2838	286	11	a	a	DET
taxlaw-2838	286	12	debtor	debtor	NOUN
taxlaw-2838	286	13	,	,	PUNCT
taxlaw-2838	286	14	and	and	CCONJ
taxlaw-2838	286	15	the	the	DET
taxlaw-2838	286	16	city	city	NOUN
taxlaw-2838	286	17	of	of	ADP
taxlaw-2838	286	18	baltimore	baltimore	PROPN
taxlaw-2838	286	19	was	be	AUX
taxlaw-2838	286	20	one	one	NUM
taxlaw-2838	286	21	if	if	SCONJ
taxlaw-2838	286	22	its	its	PRON
taxlaw-2838	286	23	creditors	creditor	NOUN
taxlaw-2838	286	24	.	.	PUNCT
taxlaw-2838	287	1	after	after	SCONJ
taxlaw-2838	287	2	the	the	DET
taxlaw-2838	287	3	civil	civil	ADJ
taxlaw-2838	287	4	war	war	NOUN
taxlaw-2838	287	5	income	income	NOUN
taxlaw-2838	287	6	taxes	taxis	NOUN
taxlaw-2838	287	7	were	be	AUX
taxlaw-2838	287	8	enacted	enact	VERB
taxlaw-2838	287	9	,	,	PUNCT
taxlaw-2838	287	10	the	the	DET
taxlaw-2838	287	11	u.s	u.s	PROPN
taxlaw-2838	287	12	.	.	PROPN
taxlaw-2838	287	13	government	government	NOUN
taxlaw-2838	287	14	claimed	claim	VERB
taxlaw-2838	287	15	that	that	SCONJ
taxlaw-2838	287	16	the	the	DET
taxlaw-2838	287	17	railroad	railroad	NOUN
taxlaw-2838	287	18	company	company	NOUN
taxlaw-2838	287	19	,	,	PUNCT
taxlaw-2838	287	20	under	under	ADP
taxlaw-2838	287	21	section	section	NOUN
taxlaw-2838	287	22	122(d	122(d	PROPN
taxlaw-2838	287	23	)	)	PUNCT
taxlaw-2838	287	24	,	,	PUNCT
taxlaw-2838	287	25	was	be	AUX
taxlaw-2838	287	26	obligated	obligate	VERB
taxlaw-2838	287	27	to	to	PART
taxlaw-2838	287	28	withhold	withhold	VERB
taxlaw-2838	287	29	and	and	CCONJ
taxlaw-2838	287	30	remit	remit	VERB
taxlaw-2838	287	31	to	to	ADP
taxlaw-2838	287	32	63	63	NUM
taxlaw-2838	287	33	cong	cong	NOUN
taxlaw-2838	287	34	.	.	PUNCT
taxlaw-2838	288	1	globe	globe	NOUN
taxlaw-2838	288	2	,	,	PUNCT
taxlaw-2838	288	3	37th	37th	ADJ
taxlaw-2838	288	4	cong	cong	NOUN
taxlaw-2838	288	5	.	.	PUNCT
taxlaw-2838	288	6	,	,	PUNCT
taxlaw-2838	288	7	1st	1st	ADJ
taxlaw-2838	288	8	sess	sess	NOUN
taxlaw-2838	288	9	.	.	PUNCT
taxlaw-2838	289	1	247	247	NUM
taxlaw-2838	289	2	(	(	PUNCT
taxlaw-2838	289	3	1861	1861	NUM
taxlaw-2838	289	4	)	)	PUNCT
taxlaw-2838	289	5	.	.	PUNCT
taxlaw-2838	290	1	64	64	NUM
taxlaw-2838	291	1	i	i	PRON
taxlaw-2838	291	2	d.	d.	NOUN
taxlaw-2838	291	3	at	at	ADP
taxlaw-2838	291	4	300	300	NUM
taxlaw-2838	291	5	.	.	PUNCT
taxlaw-2838	292	1	65	65	NUM
taxlaw-2838	292	2	thorndike	thorndike	PROPN
taxlaw-2838	292	3	,	,	PUNCT
taxlaw-2838	292	4	supra	supra	PROPN
taxlaw-2838	292	5	note	note	NOUN
taxlaw-2838	292	6	51	51	NUM
taxlaw-2838	292	7	.	.	SYM
taxlaw-2838	292	8	66	66	NUM
taxlaw-2838	292	9	united	united	PROPN
taxlaw-2838	292	10	states	states	PROPN
taxlaw-2838	292	11	v.	v.	ADP
taxlaw-2838	292	12	balt	balt	PROPN
taxlaw-2838	292	13	.	.	PUNCT
taxlaw-2838	292	14	&	&	CCONJ
taxlaw-2838	292	15	ohio	ohio	PROPN
taxlaw-2838	292	16	r.r	r.r	PROPN
taxlaw-2838	292	17	.	.	PROPN
taxlaw-2838	292	18	,	,	PUNCT
taxlaw-2838	292	19	84	84	NUM
taxlaw-2838	292	20	u.s	u.s	PROPN
taxlaw-2838	292	21	.	.	PROPN
taxlaw-2838	292	22	322	322	NUM
taxlaw-2838	292	23	,	,	PUNCT
taxlaw-2838	292	24	324	324	NUM
taxlaw-2838	292	25	-	-	SYM
taxlaw-2838	292	26	25	25	NUM
taxlaw-2838	292	27	(	(	PUNCT
taxlaw-2838	292	28	1872	1872	NUM
taxlaw-2838	292	29	)	)	PUNCT
taxlaw-2838	292	30	.	.	PUNCT
taxlaw-2838	293	1	this	this	DET
taxlaw-2838	293	2	case	case	NOUN
taxlaw-2838	293	3	has	have	AUX
taxlaw-2838	293	4	received	receive	VERB
taxlaw-2838	293	5	scant	scant	ADJ
taxlaw-2838	293	6	attention	attention	NOUN
taxlaw-2838	293	7	from	from	ADP
taxlaw-2838	293	8	scholars	scholar	NOUN
taxlaw-2838	293	9	.	.	PUNCT
taxlaw-2838	294	1	see	see	VERB
taxlaw-2838	294	2	generally	generally	ADV
taxlaw-2838	294	3	seligman	seligman	ADJ
taxlaw-2838	294	4	,	,	PUNCT
taxlaw-2838	294	5	supra	supra	PROPN
taxlaw-2838	294	6	note	note	PROPN
taxlaw-2838	294	7	49	49	NUM
taxlaw-2838	294	8	,	,	PUNCT
taxlaw-2838	294	9	at	at	ADP
taxlaw-2838	294	10	430–76	430–76	NUM
taxlaw-2838	294	11	;	;	PUNCT
taxlaw-2838	294	12	marjorie	marjorie	PROPN
taxlaw-2838	294	13	e.	e.	PROPN
taxlaw-2838	294	14	kornhauser	kornhauser	PROPN
taxlaw-2838	294	15	,	,	PUNCT
taxlaw-2838	294	16	corporate	corporate	ADJ
taxlaw-2838	294	17	regulation	regulation	NOUN
taxlaw-2838	294	18	and	and	CCONJ
taxlaw-2838	294	19	the	the	DET
taxlaw-2838	294	20	origins	origin	NOUN
taxlaw-2838	294	21	of	of	ADP
taxlaw-2838	294	22	the	the	DET
taxlaw-2838	294	23	corporate	corporate	ADJ
taxlaw-2838	294	24	income	income	NOUN
taxlaw-2838	294	25	tax	tax	NOUN
taxlaw-2838	294	26	,	,	PUNCT
taxlaw-2838	294	27	66	66	NUM
taxlaw-2838	294	28	ind	ind	NOUN
taxlaw-2838	294	29	.	.	PUNCT
taxlaw-2838	295	1	l.j	l.j	PROPN
taxlaw-2838	295	2	.	.	PROPN
taxlaw-2838	296	1	53	53	NUM
taxlaw-2838	296	2	(	(	PUNCT
taxlaw-2838	296	3	1990	1990	NUM
taxlaw-2838	296	4	)	)	PUNCT
taxlaw-2838	296	5	;	;	PUNCT
taxlaw-2838	297	1	george	george	PROPN
taxlaw-2838	297	2	k.	k.	PROPN
taxlaw-2838	297	3	yin	yin	PROPN
taxlaw-2838	297	4	,	,	PUNCT
taxlaw-2838	297	5	the	the	DET
taxlaw-2838	297	6	future	future	ADJ
taxlaw-2838	297	7	taxation	taxation	NOUN
taxlaw-2838	297	8	of	of	ADP
taxlaw-2838	297	9	private	private	ADJ
taxlaw-2838	297	10	business	business	NOUN
taxlaw-2838	297	11	firms	firm	NOUN
taxlaw-2838	297	12	,	,	PUNCT
taxlaw-2838	297	13	4	4	NUM
taxlaw-2838	297	14	fla	fla	NOUN
taxlaw-2838	297	15	.	.	PUNCT
taxlaw-2838	298	1	tax	tax	PROPN
taxlaw-2838	298	2	.	.	PUNCT
taxlaw-2838	299	1	rev	rev	PROPN
taxlaw-2838	299	2	.	.	PROPN
taxlaw-2838	299	3	141	141	NUM
taxlaw-2838	299	4	(	(	PUNCT
taxlaw-2838	299	5	1999	1999	NUM
taxlaw-2838	299	6	)	)	PUNCT
taxlaw-2838	299	7	.	.	PUNCT
taxlaw-2838	300	1	67	67	NUM
taxlaw-2838	300	2	13	13	NUM
taxlaw-2838	300	3	stat	stat	NOUN
taxlaw-2838	300	4	.	.	PUNCT
taxlaw-2838	301	1	223	223	NUM
taxlaw-2838	301	2	(	(	PUNCT
taxlaw-2838	301	3	1864	1864	NUM
taxlaw-2838	301	4	)	)	PUNCT
taxlaw-2838	301	5	.	.	PUNCT
taxlaw-2838	302	1	recall	recall	VERB
taxlaw-2838	302	2	that	that	PRON
taxlaw-2838	302	3	five	five	NUM
taxlaw-2838	302	4	percent	percent	NOUN
taxlaw-2838	302	5	was	be	AUX
taxlaw-2838	302	6	also	also	ADV
taxlaw-2838	302	7	the	the	DET
taxlaw-2838	302	8	rate	rate	NOUN
taxlaw-2838	302	9	for	for	ADP
taxlaw-2838	302	10	the	the	DET
taxlaw-2838	302	11	normal	normal	ADJ
taxlaw-2838	302	12	tax	tax	NOUN
taxlaw-2838	302	13	at	at	ADP
taxlaw-2838	302	14	this	this	DET
taxlaw-2838	302	15	time	time	NOUN
taxlaw-2838	302	16	.	.	PUNCT
taxlaw-2838	303	1	2016	2016	NUM
taxlaw-2838	303	2	]	]	PUNCT
taxlaw-2838	303	3	social	social	ADJ
taxlaw-2838	303	4	learning	learning	NOUN
taxlaw-2838	303	5	and	and	CCONJ
taxlaw-2838	303	6	the	the	DET
taxlaw-2838	303	7	early	early	ADJ
taxlaw-2838	303	8	history	history	NOUN
taxlaw-2838	303	9	of	of	ADP
taxlaw-2838	303	10	u.s	u.s	PROPN
taxlaw-2838	303	11	.	.	PROPN
taxlaw-2838	303	12	tax	tax	NOUN
taxlaw-2838	303	13	withholding	withhold	VERB
taxlaw-2838	303	14	157	157	NUM
taxlaw-2838	303	15	the	the	DET
taxlaw-2838	303	16	u.s	u.s	PROPN
taxlaw-2838	303	17	.	.	PROPN
taxlaw-2838	303	18	treasury	treasury	PROPN
taxlaw-2838	303	19	a	a	DET
taxlaw-2838	303	20	5	5	NUM
taxlaw-2838	303	21	%	%	NOUN
taxlaw-2838	303	22	tax	tax	NOUN
taxlaw-2838	303	23	on	on	ADP
taxlaw-2838	303	24	interest	interest	NOUN
taxlaw-2838	303	25	paid	pay	VERB
taxlaw-2838	303	26	to	to	ADP
taxlaw-2838	303	27	its	its	PRON
taxlaw-2838	303	28	creditors	creditor	NOUN
taxlaw-2838	303	29	,	,	PUNCT
taxlaw-2838	303	30	including	include	VERB
taxlaw-2838	303	31	the	the	DET
taxlaw-2838	303	32	city	city	NOUN
taxlaw-2838	303	33	of	of	ADP
taxlaw-2838	303	34	baltimore.68	baltimore.68	PROPN
taxlaw-2838	303	35	the	the	DET
taxlaw-2838	303	36	railroad	railroad	NOUN
taxlaw-2838	303	37	refused	refuse	VERB
taxlaw-2838	303	38	,	,	PUNCT
taxlaw-2838	303	39	contending	contend	VERB
taxlaw-2838	303	40	that	that	SCONJ
taxlaw-2838	303	41	because	because	SCONJ
taxlaw-2838	303	42	its	its	PRON
taxlaw-2838	303	43	creditor	creditor	NOUN
taxlaw-2838	303	44	(	(	PUNCT
taxlaw-2838	303	45	baltimore	baltimore	PROPN
taxlaw-2838	303	46	)	)	PUNCT
taxlaw-2838	303	47	was	be	AUX
taxlaw-2838	303	48	a	a	DET
taxlaw-2838	303	49	municipality	municipality	NOUN
taxlaw-2838	303	50	not	not	PART
taxlaw-2838	303	51	subject	subject	ADJ
taxlaw-2838	303	52	to	to	ADP
taxlaw-2838	303	53	taxation	taxation	NOUN
taxlaw-2838	303	54	by	by	ADP
taxlaw-2838	303	55	congress	congress	PROPN
taxlaw-2838	303	56	,	,	PUNCT
taxlaw-2838	303	57	it	it	PRON
taxlaw-2838	303	58	was	be	AUX
taxlaw-2838	303	59	not	not	PART
taxlaw-2838	303	60	obligated	obligate	VERB
taxlaw-2838	303	61	to	to	PART
taxlaw-2838	303	62	withhold	withhold	VERB
taxlaw-2838	303	63	and	and	CCONJ
taxlaw-2838	303	64	remit	remit	VERB
taxlaw-2838	303	65	taxes	taxis	NOUN
taxlaw-2838	303	66	on	on	ADP
taxlaw-2838	303	67	behalf	behalf	NOUN
taxlaw-2838	303	68	of	of	ADP
taxlaw-2838	303	69	the	the	DET
taxlaw-2838	303	70	municipality	municipality	NOUN
taxlaw-2838	303	71	.	.	PUNCT
taxlaw-2838	304	1	the	the	DET
taxlaw-2838	304	2	court	court	NOUN
taxlaw-2838	304	3	acknowledged	acknowledge	VERB
taxlaw-2838	304	4	that	that	SCONJ
taxlaw-2838	304	5	the	the	DET
taxlaw-2838	304	6	purpose	purpose	NOUN
taxlaw-2838	304	7	of	of	ADP
taxlaw-2838	304	8	section	section	NOUN
taxlaw-2838	304	9	122(d	122(d	PROPN
taxlaw-2838	304	10	)	)	PUNCT
taxlaw-2838	304	11	was	be	AUX
taxlaw-2838	304	12	to	to	PART
taxlaw-2838	304	13	use	use	VERB
taxlaw-2838	304	14	railroad	railroad	NOUN
taxlaw-2838	304	15	companies	company	NOUN
taxlaw-2838	304	16	and	and	CCONJ
taxlaw-2838	304	17	other	other	ADJ
taxlaw-2838	304	18	corporations	corporation	NOUN
taxlaw-2838	304	19	as	as	ADP
taxlaw-2838	304	20	remittance	remittance	NOUN
taxlaw-2838	304	21	vehicles	vehicle	NOUN
taxlaw-2838	304	22	,	,	PUNCT
taxlaw-2838	304	23	with	with	ADP
taxlaw-2838	304	24	the	the	DET
taxlaw-2838	304	25	goal	goal	NOUN
taxlaw-2838	304	26	of	of	ADP
taxlaw-2838	304	27	taxing	tax	VERB
taxlaw-2838	304	28	the	the	DET
taxlaw-2838	304	29	ultimate	ultimate	ADJ
taxlaw-2838	304	30	creditor	creditor	NOUN
taxlaw-2838	304	31	/	/	SYM
taxlaw-2838	304	32	taxpayer	taxpayer	NOUN
taxlaw-2838	304	33	.	.	PUNCT
taxlaw-2838	305	1	“	"	PUNCT
taxlaw-2838	305	2	this	this	PRON
taxlaw-2838	305	3	is	be	AUX
taxlaw-2838	305	4	a	a	DET
taxlaw-2838	305	5	clear	clear	ADJ
taxlaw-2838	305	6	,	,	PUNCT
taxlaw-2838	305	7	distinct	distinct	ADJ
taxlaw-2838	305	8	,	,	PUNCT
taxlaw-2838	305	9	unqualified	unqualified	ADJ
taxlaw-2838	305	10	adjudication	adjudication	NOUN
taxlaw-2838	305	11	,	,	PUNCT
taxlaw-2838	305	12	by	by	ADP
taxlaw-2838	305	13	the	the	DET
taxlaw-2838	305	14	unanimous	unanimous	ADJ
taxlaw-2838	305	15	judgment	judgment	NOUN
taxlaw-2838	305	16	of	of	ADP
taxlaw-2838	305	17	this	this	DET
taxlaw-2838	305	18	court	court	NOUN
taxlaw-2838	305	19	,	,	PUNCT
taxlaw-2838	305	20	that	that	SCONJ
taxlaw-2838	305	21	the	the	DET
taxlaw-2838	305	22	tax	tax	NOUN
taxlaw-2838	305	23	imposed	impose	VERB
taxlaw-2838	305	24	by	by	ADP
taxlaw-2838	305	25	the	the	DET
taxlaw-2838	305	26	122(d	122(d	PROPN
taxlaw-2838	305	27	)	)	PUNCT
taxlaw-2838	305	28	section	section	NOUN
taxlaw-2838	305	29	is	be	AUX
taxlaw-2838	305	30	a	a	DET
taxlaw-2838	305	31	tax	tax	NOUN
taxlaw-2838	305	32	imposed	impose	VERB
taxlaw-2838	305	33	upon	upon	SCONJ
taxlaw-2838	305	34	the	the	DET
taxlaw-2838	305	35	creditor	creditor	NOUN
taxlaw-2838	305	36	or	or	CCONJ
taxlaw-2838	305	37	stockholder	stockholder	NOUN
taxlaw-2838	305	38	therein	therein	ADV
taxlaw-2838	305	39	named	name	VERB
taxlaw-2838	305	40	;	;	PUNCT
taxlaw-2838	305	41	that	that	SCONJ
taxlaw-2838	305	42	the	the	DET
taxlaw-2838	305	43	tax	tax	NOUN
taxlaw-2838	305	44	is	be	AUX
taxlaw-2838	305	45	not	not	PART
taxlaw-2838	305	46	upon	upon	SCONJ
taxlaw-2838	305	47	the	the	DET
taxlaw-2838	305	48	corporation	corporation	NOUN
taxlaw-2838	305	49	,	,	PUNCT
taxlaw-2838	305	50	”	"	PUNCT
taxlaw-2838	305	51	wrote	write	VERB
taxlaw-2838	305	52	the	the	DET
taxlaw-2838	305	53	court	court	NOUN
taxlaw-2838	305	54	,	,	PUNCT
taxlaw-2838	305	55	“	"	PUNCT
taxlaw-2838	305	56	and	and	CCONJ
taxlaw-2838	305	57	that	that	SCONJ
taxlaw-2838	305	58	the	the	DET
taxlaw-2838	305	59	corporation	corporation	NOUN
taxlaw-2838	305	60	is	be	AUX
taxlaw-2838	305	61	made	make	VERB
taxlaw-2838	305	62	use	use	NOUN
taxlaw-2838	305	63	of	of	ADP
taxlaw-2838	305	64	as	as	ADP
taxlaw-2838	305	65	a	a	DET
taxlaw-2838	305	66	convenient	convenient	ADJ
taxlaw-2838	305	67	and	and	CCONJ
taxlaw-2838	305	68	effective	effective	ADJ
taxlaw-2838	305	69	instrument	instrument	NOUN
taxlaw-2838	305	70	for	for	ADP
taxlaw-2838	305	71	collecting	collect	VERB
taxlaw-2838	305	72	the	the	DET
taxlaw-2838	305	73	same	same	ADJ
taxlaw-2838	305	74	.	.	PUNCT
taxlaw-2838	305	75	”	"	PUNCT
taxlaw-2838	306	1	69	69	NUM
taxlaw-2838	306	2	ultimately	ultimately	ADV
taxlaw-2838	306	3	,	,	PUNCT
taxlaw-2838	306	4	the	the	DET
taxlaw-2838	306	5	court	court	NOUN
taxlaw-2838	306	6	agreed	agree	VERB
taxlaw-2838	306	7	that	that	SCONJ
taxlaw-2838	306	8	because	because	SCONJ
taxlaw-2838	306	9	the	the	DET
taxlaw-2838	306	10	final	final	ADJ
taxlaw-2838	306	11	taxpayer	taxpayer	NOUN
taxlaw-2838	306	12	/	/	SYM
taxlaw-2838	306	13	creditor	creditor	NOUN
taxlaw-2838	306	14	was	be	AUX
taxlaw-2838	306	15	a	a	DET
taxlaw-2838	306	16	municipality	municipality	NOUN
taxlaw-2838	306	17	,	,	PUNCT
taxlaw-2838	306	18	section	section	NOUN
taxlaw-2838	306	19	122(d	122(d	PROPN
taxlaw-2838	306	20	)	)	PUNCT
taxlaw-2838	306	21	could	could	AUX
taxlaw-2838	306	22	not	not	PART
taxlaw-2838	306	23	be	be	AUX
taxlaw-2838	306	24	enforced	enforce	VERB
taxlaw-2838	306	25	against	against	ADP
taxlaw-2838	306	26	the	the	DET
taxlaw-2838	306	27	railroad	railroad	NOUN
taxlaw-2838	306	28	company	company	NOUN
taxlaw-2838	306	29	.	.	PUNCT
taxlaw-2838	307	1	yet	yet	ADV
taxlaw-2838	307	2	,	,	PUNCT
taxlaw-2838	307	3	in	in	ADP
taxlaw-2838	307	4	finding	find	VERB
taxlaw-2838	307	5	for	for	ADP
taxlaw-2838	307	6	the	the	DET
taxlaw-2838	307	7	city	city	NOUN
taxlaw-2838	307	8	,	,	PUNCT
taxlaw-2838	307	9	the	the	DET
taxlaw-2838	307	10	court	court	NOUN
taxlaw-2838	307	11	also	also	ADV
taxlaw-2838	307	12	affirmed	affirm	VERB
taxlaw-2838	307	13	the	the	DET
taxlaw-2838	307	14	process	process	NOUN
taxlaw-2838	307	15	of	of	ADP
taxlaw-2838	307	16	income	income	NOUN
taxlaw-2838	307	17	tax	tax	NOUN
taxlaw-2838	307	18	withholding	withholding	NOUN
taxlaw-2838	307	19	.	.	PUNCT
taxlaw-2838	308	1	the	the	DET
taxlaw-2838	308	2	court	court	NOUN
taxlaw-2838	308	3	noted	note	VERB
taxlaw-2838	308	4	that	that	SCONJ
taxlaw-2838	308	5	if	if	SCONJ
taxlaw-2838	308	6	a	a	DET
taxlaw-2838	308	7	private	private	ADJ
taxlaw-2838	308	8	individual	individual	NOUN
taxlaw-2838	308	9	made	make	VERB
taxlaw-2838	308	10	the	the	DET
taxlaw-2838	308	11	city	city	NOUN
taxlaw-2838	308	12	of	of	ADP
taxlaw-2838	308	13	baltimore	baltimore	PROPN
taxlaw-2838	308	14	its	its	PRON
taxlaw-2838	308	15	agent	agent	NOUN
taxlaw-2838	308	16	and	and	CCONJ
taxlaw-2838	308	17	trustee	trustee	NOUN
taxlaw-2838	308	18	to	to	PART
taxlaw-2838	308	19	receive	receive	VERB
taxlaw-2838	308	20	interest	interest	NOUN
taxlaw-2838	308	21	payments	payment	NOUN
taxlaw-2838	308	22	from	from	ADP
taxlaw-2838	308	23	the	the	DET
taxlaw-2838	308	24	railroad	railroad	NOUN
taxlaw-2838	308	25	,	,	PUNCT
taxlaw-2838	308	26	such	such	ADJ
taxlaw-2838	308	27	interest	interest	NOUN
taxlaw-2838	308	28	income	income	NOUN
taxlaw-2838	308	29	would	would	AUX
taxlaw-2838	308	30	be	be	AUX
taxlaw-2838	308	31	subject	subject	ADJ
taxlaw-2838	308	32	to	to	ADP
taxlaw-2838	308	33	income	income	NOUN
taxlaw-2838	308	34	tax	tax	NOUN
taxlaw-2838	308	35	withholding	withholding	NOUN
taxlaw-2838	308	36	because	because	SCONJ
taxlaw-2838	308	37	the	the	DET
taxlaw-2838	308	38	city	city	NOUN
taxlaw-2838	308	39	would	would	AUX
taxlaw-2838	308	40	not	not	PART
taxlaw-2838	308	41	be	be	AUX
taxlaw-2838	308	42	receiving	receive	VERB
taxlaw-2838	308	43	municipal	municipal	ADJ
taxlaw-2838	308	44	revenues	revenue	NOUN
taxlaw-2838	308	45	,	,	PUNCT
taxlaw-2838	308	46	but	but	CCONJ
taxlaw-2838	308	47	would	would	AUX
taxlaw-2838	308	48	rather	rather	ADV
taxlaw-2838	308	49	be	be	AUX
taxlaw-2838	308	50	assuming	assume	VERB
taxlaw-2838	308	51	the	the	DET
taxlaw-2838	308	52	position	position	NOUN
taxlaw-2838	308	53	of	of	ADP
taxlaw-2838	308	54	a	a	DET
taxlaw-2838	308	55	private	private	ADJ
taxlaw-2838	308	56	trustee	trustee	NOUN
taxlaw-2838	308	57	.	.	PUNCT
taxlaw-2838	309	1	in	in	ADP
taxlaw-2838	309	2	such	such	DET
taxlaw-2838	309	3	a	a	DET
taxlaw-2838	309	4	hypothetical	hypothetical	ADJ
taxlaw-2838	309	5	case	case	NOUN
taxlaw-2838	309	6	,	,	PUNCT
taxlaw-2838	309	7	the	the	DET
taxlaw-2838	309	8	receipt	receipt	NOUN
taxlaw-2838	309	9	of	of	ADP
taxlaw-2838	309	10	non	non	ADJ
taxlaw-2838	309	11	-	-	ADJ
taxlaw-2838	309	12	public	public	ADJ
taxlaw-2838	309	13	revenues	revenue	NOUN
taxlaw-2838	309	14	“	"	PUNCT
taxlaw-2838	309	15	would	would	AUX
taxlaw-2838	309	16	be	be	AUX
taxlaw-2838	309	17	subject	subject	ADJ
taxlaw-2838	309	18	to	to	ADP
taxlaw-2838	309	19	taxation	taxation	NOUN
taxlaw-2838	309	20	.	.	PUNCT
taxlaw-2838	310	1	”70	”70	PUNCT
taxlaw-2838	310	2	in	in	ADP
taxlaw-2838	310	3	the	the	DET
taxlaw-2838	310	4	end	end	NOUN
taxlaw-2838	310	5	,	,	PUNCT
taxlaw-2838	310	6	the	the	DET
taxlaw-2838	310	7	court	court	NOUN
taxlaw-2838	310	8	focused	focus	VERB
taxlaw-2838	310	9	mainly	mainly	ADV
taxlaw-2838	310	10	on	on	ADP
taxlaw-2838	310	11	the	the	DET
taxlaw-2838	310	12	economic	economic	ADJ
taxlaw-2838	310	13	substance	substance	NOUN
taxlaw-2838	310	14	of	of	ADP
taxlaw-2838	310	15	the	the	DET
taxlaw-2838	310	16	transaction	transaction	NOUN
taxlaw-2838	310	17	—	—	PUNCT
taxlaw-2838	310	18	correctly	correctly	ADV
taxlaw-2838	310	19	so	so	ADV
taxlaw-2838	310	20	.	.	PUNCT
taxlaw-2838	311	1	but	but	CCONJ
taxlaw-2838	311	2	in	in	ADP
taxlaw-2838	311	3	the	the	DET
taxlaw-2838	311	4	process	process	NOUN
taxlaw-2838	311	5	it	it	PRON
taxlaw-2838	311	6	approved	approve	VERB
taxlaw-2838	311	7	and	and	CCONJ
taxlaw-2838	311	8	implicitly	implicitly	ADV
taxlaw-2838	311	9	upheld	uphold	VERB
taxlaw-2838	311	10	the	the	DET
taxlaw-2838	311	11	law	law	NOUN
taxlaw-2838	311	12	’s	’s	PART
taxlaw-2838	311	13	use	use	NOUN
taxlaw-2838	311	14	of	of	ADP
taxlaw-2838	311	15	withholding	withholding	NOUN
taxlaw-2838	311	16	.	.	PUNCT
taxlaw-2838	312	1	as	as	SCONJ
taxlaw-2838	312	2	we	we	PRON
taxlaw-2838	312	3	shall	shall	AUX
taxlaw-2838	312	4	see	see	VERB
taxlaw-2838	312	5	,	,	PUNCT
taxlaw-2838	312	6	this	this	DET
taxlaw-2838	312	7	tacit	tacit	ADJ
taxlaw-2838	312	8	approval	approval	NOUN
taxlaw-2838	312	9	would	would	AUX
taxlaw-2838	312	10	soon	soon	ADV
taxlaw-2838	312	11	become	become	VERB
taxlaw-2838	312	12	a	a	DET
taxlaw-2838	312	13	valuable	valuable	ADJ
taxlaw-2838	312	14	tool	tool	NOUN
taxlaw-2838	312	15	for	for	ADP
taxlaw-2838	312	16	income	income	NOUN
taxlaw-2838	312	17	tax	tax	NOUN
taxlaw-2838	312	18	supporters	supporter	NOUN
taxlaw-2838	312	19	.	.	PUNCT
taxlaw-2838	313	1	iv	iv	X
taxlaw-2838	313	2	.	.	PUNCT
taxlaw-2838	314	1	the	the	DET
taxlaw-2838	314	2	1913	1913	NUM
taxlaw-2838	314	3	income	income	NOUN
taxlaw-2838	314	4	tax	tax	NOUN
taxlaw-2838	314	5	and	and	CCONJ
taxlaw-2838	314	6	the	the	DET
taxlaw-2838	314	7	beginnings	beginning	NOUN
taxlaw-2838	314	8	of	of	ADP
taxlaw-2838	314	9	u.s	u.s	PROPN
taxlaw-2838	314	10	.	.	PROPN
taxlaw-2838	314	11	“	"	PUNCT
taxlaw-2838	314	12	stoppage	stoppage	NOUN
taxlaw-2838	314	13	at	at	ADP
taxlaw-2838	314	14	the	the	DET
taxlaw-2838	314	15	source	source	NOUN
taxlaw-2838	314	16	”	"	PUNCT
taxlaw-2838	314	17	between	between	ADP
taxlaw-2838	314	18	1872	1872	NUM
taxlaw-2838	314	19	and	and	CCONJ
taxlaw-2838	314	20	1894	1894	NUM
taxlaw-2838	314	21	,	,	PUNCT
taxlaw-2838	314	22	there	there	PRON
taxlaw-2838	314	23	was	be	VERB
taxlaw-2838	314	24	no	no	DET
taxlaw-2838	314	25	federal	federal	ADJ
taxlaw-2838	314	26	income	income	NOUN
taxlaw-2838	314	27	tax	tax	NOUN
taxlaw-2838	314	28	.	.	PUNCT
taxlaw-2838	315	1	the	the	DET
taxlaw-2838	315	2	civil	civil	ADJ
taxlaw-2838	315	3	war	war	NOUN
taxlaw-2838	315	4	levy	levy	NOUN
taxlaw-2838	315	5	had	have	AUX
taxlaw-2838	315	6	expired	expire	VERB
taxlaw-2838	315	7	by	by	ADP
taxlaw-2838	315	8	1872	1872	NUM
taxlaw-2838	315	9	.	.	PUNCT
taxlaw-2838	316	1	it	it	PRON
taxlaw-2838	316	2	was	be	AUX
taxlaw-2838	316	3	initially	initially	ADV
taxlaw-2838	316	4	intended	intend	VERB
taxlaw-2838	316	5	as	as	ADP
taxlaw-2838	316	6	a	a	DET
taxlaw-2838	316	7	temporary	temporary	ADJ
taxlaw-2838	316	8	wartime	wartime	ADJ
taxlaw-2838	316	9	measure	measure	NOUN
taxlaw-2838	316	10	,	,	PUNCT
taxlaw-2838	316	11	and	and	CCONJ
taxlaw-2838	316	12	thus	thus	ADV
taxlaw-2838	316	13	when	when	SCONJ
taxlaw-2838	316	14	civil	civil	ADJ
taxlaw-2838	316	15	war	war	NOUN
taxlaw-2838	316	16	debt	debt	NOUN
taxlaw-2838	316	17	levels	level	NOUN
taxlaw-2838	316	18	receded	recede	VERB
taxlaw-2838	316	19	,	,	PUNCT
taxlaw-2838	316	20	congress	congress	PROPN
taxlaw-2838	316	21	allowed	allow	VERB
taxlaw-2838	316	22	the	the	DET
taxlaw-2838	316	23	measure	measure	NOUN
taxlaw-2838	316	24	to	to	PART
taxlaw-2838	316	25	expire	expire	VERB
taxlaw-2838	316	26	without	without	ADP
taxlaw-2838	316	27	renewal.71	renewal.71	NOUN
taxlaw-2838	316	28	there	there	PRON
taxlaw-2838	316	29	were	be	VERB
taxlaw-2838	316	30	,	,	PUNCT
taxlaw-2838	316	31	however	however	ADV
taxlaw-2838	316	32	,	,	PUNCT
taxlaw-2838	316	33	numerous	numerous	ADJ
taxlaw-2838	316	34	attempts	attempt	NOUN
taxlaw-2838	316	35	to	to	PART
taxlaw-2838	316	36	revive	revive	VERB
taxlaw-2838	316	37	the	the	DET
taxlaw-2838	316	38	income	income	NOUN
taxlaw-2838	316	39	tax	tax	NOUN
taxlaw-2838	316	40	in	in	ADP
taxlaw-2838	316	41	the	the	DET
taxlaw-2838	316	42	last	last	ADJ
taxlaw-2838	316	43	decades	decade	NOUN
taxlaw-2838	316	44	of	of	ADP
taxlaw-2838	316	45	the	the	DET
taxlaw-2838	316	46	nineteenth	nineteenth	ADJ
taxlaw-2838	316	47	century	century	NOUN
taxlaw-2838	316	48	.	.	PUNCT
taxlaw-2838	317	1	as	as	SCONJ
taxlaw-2838	317	2	the	the	DET
taxlaw-2838	317	3	fortunes	fortune	NOUN
taxlaw-2838	317	4	of	of	ADP
taxlaw-2838	317	5	america	america	PROPN
taxlaw-2838	317	6	’s	’s	PART
taxlaw-2838	317	7	leading	lead	VERB
taxlaw-2838	317	8	industrialists	industrialist	NOUN
taxlaw-2838	317	9	began	begin	VERB
taxlaw-2838	317	10	to	to	PART
taxlaw-2838	317	11	swell	swell	VERB
taxlaw-2838	317	12	,	,	PUNCT
taxlaw-2838	317	13	concerns	concern	NOUN
taxlaw-2838	317	14	about	about	ADP
taxlaw-2838	317	15	the	the	DET
taxlaw-2838	317	16	growing	grow	VERB
taxlaw-2838	317	17	concentration	concentration	NOUN
taxlaw-2838	317	18	of	of	ADP
taxlaw-2838	317	19	wealth	wealth	NOUN
taxlaw-2838	317	20	and	and	CCONJ
taxlaw-2838	317	21	income	income	NOUN
taxlaw-2838	317	22	and	and	CCONJ
taxlaw-2838	317	23	the	the	DET
taxlaw-2838	317	24	massive	massive	ADJ
taxlaw-2838	317	25	inequalities	inequality	NOUN
taxlaw-2838	317	26	of	of	ADP
taxlaw-2838	317	27	the	the	DET
taxlaw-2838	317	28	first	first	ADJ
taxlaw-2838	317	29	gilded	gild	VERB
taxlaw-2838	317	30	age	age	NOUN
taxlaw-2838	317	31	began	begin	VERB
taxlaw-2838	317	32	to	to	PART
taxlaw-2838	317	33	press	press	VERB
taxlaw-2838	317	34	upon	upon	SCONJ
taxlaw-2838	317	35	policy	policy	NOUN
taxlaw-2838	317	36	agendas	agenda	NOUN
taxlaw-2838	317	37	.	.	PUNCT
taxlaw-2838	318	1	in	in	ADP
taxlaw-2838	318	2	response	response	NOUN
taxlaw-2838	318	3	,	,	PUNCT
taxlaw-2838	318	4	the	the	DET
taxlaw-2838	318	5	populist	populist	ADJ
taxlaw-2838	318	6	movement	movement	NOUN
taxlaw-2838	318	7	made	make	VERB
taxlaw-2838	318	8	several	several	ADJ
taxlaw-2838	318	9	attempts	attempt	NOUN
taxlaw-2838	318	10	to	to	PART
taxlaw-2838	318	11	attack	attack	VERB
taxlaw-2838	318	12	inequality	inequality	NOUN
taxlaw-2838	318	13	through	through	ADP
taxlaw-2838	318	14	numerous	numerous	ADJ
taxlaw-2838	318	15	devices	device	NOUN
taxlaw-2838	318	16	,	,	PUNCT
taxlaw-2838	318	17	including	include	VERB
taxlaw-2838	318	18	using	use	VERB
taxlaw-2838	318	19	progressive	progressive	ADJ
taxlaw-2838	318	20	taxation.72	taxation.72	ADP
taxlaw-2838	318	21	it	it	PRON
taxlaw-2838	318	22	was	be	AUX
taxlaw-2838	318	23	not	not	PART
taxlaw-2838	318	24	until	until	ADP
taxlaw-2838	318	25	1894	1894	NUM
taxlaw-2838	318	26	that	that	PRON
taxlaw-2838	318	27	income	income	NOUN
taxlaw-2838	318	28	tax	tax	NOUN
taxlaw-2838	318	29	advocates	advocate	NOUN
taxlaw-2838	318	30	were	be	AUX
taxlaw-2838	318	31	able	able	ADJ
taxlaw-2838	318	32	to	to	PART
taxlaw-2838	318	33	prevail	prevail	VERB
taxlaw-2838	318	34	with	with	ADP
taxlaw-2838	318	35	the	the	DET
taxlaw-2838	318	36	first	first	ADJ
taxlaw-2838	318	37	peacetime	peacetime	NOUN
taxlaw-2838	318	38	national	national	ADJ
taxlaw-2838	318	39	income	income	NOUN
taxlaw-2838	318	40	tax	tax	NOUN
taxlaw-2838	318	41	.	.	PUNCT
taxlaw-2838	319	1	their	their	PRON
taxlaw-2838	319	2	victory	victory	NOUN
taxlaw-2838	319	3	,	,	PUNCT
taxlaw-2838	319	4	however	however	ADV
taxlaw-2838	319	5	,	,	PUNCT
taxlaw-2838	319	6	was	be	AUX
taxlaw-2838	319	7	short	short	ADV
taxlaw-2838	319	8	-	-	PUNCT
taxlaw-2838	319	9	lived	live	VERB
taxlaw-2838	319	10	,	,	PUNCT
taxlaw-2838	319	11	as	as	SCONJ
taxlaw-2838	319	12	the	the	DET
taxlaw-2838	319	13	u.s	u.s	PROPN
taxlaw-2838	319	14	.	.	PROPN
taxlaw-2838	319	15	supreme	supreme	PROPN
taxlaw-2838	319	16	court	court	PROPN
taxlaw-2838	319	17	struck	strike	VERB
taxlaw-2838	319	18	down	down	ADP
taxlaw-2838	319	19	the	the	DET
taxlaw-2838	319	20	1894	1894	NUM
taxlaw-2838	319	21	income	income	NOUN
taxlaw-2838	319	22	tax	tax	NOUN
taxlaw-2838	319	23	in	in	ADP
taxlaw-2838	319	24	the	the	DET
taxlaw-2838	319	25	following	follow	VERB
taxlaw-2838	319	26	year.73	year.73	NOUN
taxlaw-2838	319	27	for	for	ADP
taxlaw-2838	319	28	our	our	PRON
taxlaw-2838	319	29	purposes	purpose	NOUN
taxlaw-2838	319	30	,	,	PUNCT
taxlaw-2838	319	31	the	the	DET
taxlaw-2838	319	32	1894	1894	NUM
taxlaw-2838	319	33	income	income	NOUN
taxlaw-2838	319	34	tax	tax	NOUN
taxlaw-2838	319	35	is	be	AUX
taxlaw-2838	319	36	significant	significant	ADJ
taxlaw-2838	319	37	because	because	SCONJ
taxlaw-2838	319	38	it	it	PRON
taxlaw-2838	319	39	attempted	attempt	VERB
taxlaw-2838	319	40	to	to	PART
taxlaw-2838	319	41	continue	continue	VERB
taxlaw-2838	319	42	the	the	DET
taxlaw-2838	319	43	tradition	tradition	NOUN
taxlaw-2838	319	44	of	of	ADP
taxlaw-2838	319	45	using	use	VERB
taxlaw-2838	319	46	a	a	DET
taxlaw-2838	319	47	limited	limited	ADJ
taxlaw-2838	319	48	form	form	NOUN
taxlaw-2838	319	49	of	of	ADP
taxlaw-2838	319	50	withholding	withholding	NOUN
taxlaw-2838	319	51	.	.	PUNCT
taxlaw-2838	320	1	although	although	SCONJ
taxlaw-2838	320	2	the	the	DET
taxlaw-2838	320	3	tax	tax	NOUN
taxlaw-2838	320	4	was	be	AUX
taxlaw-2838	320	5	never	never	ADV
taxlaw-2838	320	6	enforced	enforce	VERB
taxlaw-2838	320	7	because	because	SCONJ
taxlaw-2838	320	8	of	of	ADP
taxlaw-2838	320	9	the	the	DET
taxlaw-2838	320	10	supreme	supreme	PROPN
taxlaw-2838	320	11	court	court	PROPN
taxlaw-2838	320	12	’s	’s	PART
taxlaw-2838	320	13	invalidation	invalidation	NOUN
taxlaw-2838	320	14	of	of	ADP
taxlaw-2838	320	15	the	the	DET
taxlaw-2838	320	16	law	law	NOUN
taxlaw-2838	320	17	,	,	PUNCT
taxlaw-2838	320	18	the	the	DET
taxlaw-2838	320	19	1894	1894	NUM
taxlaw-2838	320	20	revenue	revenue	NOUN
taxlaw-2838	320	21	act	act	NOUN
taxlaw-2838	320	22	68	68	NUM
taxlaw-2838	320	23	balt	balt	NOUN
taxlaw-2838	320	24	.	.	PUNCT
taxlaw-2838	321	1	&	&	CCONJ
taxlaw-2838	322	1	ohio	ohio	PROPN
taxlaw-2838	322	2	r.r	r.r	PROPN
taxlaw-2838	322	3	.	.	PROPN
taxlaw-2838	322	4	,	,	PUNCT
taxlaw-2838	322	5	84	84	NUM
taxlaw-2838	322	6	u.s	u.s	PROPN
taxlaw-2838	322	7	.	.	PROPN
taxlaw-2838	322	8	at	at	ADP
taxlaw-2838	322	9	322	322	NUM
taxlaw-2838	322	10	-	-	SYM
taxlaw-2838	322	11	23	23	NUM
taxlaw-2838	322	12	.	.	PUNCT
taxlaw-2838	323	1	69	69	NUM
taxlaw-2838	324	1	i	i	PRON
taxlaw-2838	324	2	d.	d.	PROPN
taxlaw-2838	324	3	at	at	ADP
taxlaw-2838	324	4	326	326	NUM
taxlaw-2838	324	5	.	.	PUNCT
taxlaw-2838	325	1	70	70	NUM
taxlaw-2838	326	1	i	i	PRON
taxlaw-2838	326	2	d.	d.	PROPN
taxlaw-2838	326	3	71	71	NUM
taxlaw-2838	326	4	bank	bank	PROPN
taxlaw-2838	326	5	et	et	PROPN
taxlaw-2838	326	6	al	al	PROPN
taxlaw-2838	326	7	.	.	PROPN
taxlaw-2838	326	8	,	,	PUNCT
taxlaw-2838	326	9	supra	supra	PROPN
taxlaw-2838	326	10	note	note	VERB
taxlaw-2838	326	11	33	33	NUM
taxlaw-2838	326	12	.	.	NOUN
taxlaw-2838	326	13	72	72	NUM
taxlaw-2838	327	1	see	see	VERB
taxlaw-2838	327	2	generally	generally	ADV
taxlaw-2838	327	3	elizabeth	elizabeth	PROPN
taxlaw-2838	327	4	sanders	sanders	PROPN
taxlaw-2838	327	5	,	,	PUNCT
taxlaw-2838	327	6	roots	root	NOUN
taxlaw-2838	327	7	of	of	ADP
taxlaw-2838	327	8	reform	reform	NOUN
taxlaw-2838	327	9	:	:	PUNCT
taxlaw-2838	327	10	farmers	farmer	NOUN
taxlaw-2838	327	11	,	,	PUNCT
taxlaw-2838	327	12	workers	worker	NOUN
taxlaw-2838	327	13	,	,	PUNCT
taxlaw-2838	327	14	and	and	CCONJ
taxlaw-2838	327	15	the	the	DET
taxlaw-2838	327	16	american	american	ADJ
taxlaw-2838	327	17	state	state	PROPN
taxlaw-2838	327	18	,	,	PUNCT
taxlaw-2838	327	19	1877	1877	NUM
taxlaw-2838	327	20	-	-	SYM
taxlaw-2838	327	21	1917	1917	NUM
taxlaw-2838	327	22	(	(	PUNCT
taxlaw-2838	327	23	1999	1999	NUM
taxlaw-2838	327	24	)	)	PUNCT
taxlaw-2838	327	25	.	.	PUNCT
taxlaw-2838	328	1	73	73	NUM
taxlaw-2838	328	2	pollock	pollock	NOUN
taxlaw-2838	328	3	v.	v.	ADP
taxlaw-2838	328	4	farmers	farmer	NOUN
taxlaw-2838	328	5	’	’	PART
taxlaw-2838	328	6	loan	loan	NOUN
taxlaw-2838	328	7	&	&	CCONJ
taxlaw-2838	328	8	tr	tr	PROPN
taxlaw-2838	328	9	.	.	PROPN
taxlaw-2838	328	10	co.	co.	PROPN
taxlaw-2838	328	11	,	,	PUNCT
taxlaw-2838	328	12	157	157	NUM
taxlaw-2838	328	13	u.s	u.s	PROPN
taxlaw-2838	328	14	.	.	PROPN
taxlaw-2838	328	15	429	429	NUM
taxlaw-2838	328	16	(	(	PUNCT
taxlaw-2838	328	17	1895	1895	NUM
taxlaw-2838	328	18	)	)	PUNCT
taxlaw-2838	328	19	.	.	PUNCT
taxlaw-2838	329	1	158	158	NUM
taxlaw-2838	329	2	columbia	columbia	PROPN
taxlaw-2838	329	3	journal	journal	PROPN
taxlaw-2838	329	4	of	of	ADP
taxlaw-2838	329	5	tax	tax	NOUN
taxlaw-2838	329	6	law	law	NOUN
taxlaw-2838	329	7	[	[	X
taxlaw-2838	329	8	vol.7:144	vol.7:144	PROPN
taxlaw-2838	329	9	did	do	AUX
taxlaw-2838	329	10	contain	contain	VERB
taxlaw-2838	329	11	a	a	DET
taxlaw-2838	329	12	provision	provision	NOUN
taxlaw-2838	329	13	requiring	require	VERB
taxlaw-2838	329	14	the	the	DET
taxlaw-2838	329	15	federal	federal	ADJ
taxlaw-2838	329	16	government	government	NOUN
taxlaw-2838	329	17	to	to	PART
taxlaw-2838	329	18	withhold	withhold	VERB
taxlaw-2838	329	19	income	income	NOUN
taxlaw-2838	329	20	taxes	taxis	NOUN
taxlaw-2838	329	21	on	on	ADP
taxlaw-2838	329	22	salaries	salary	NOUN
taxlaw-2838	329	23	over	over	ADP
taxlaw-2838	329	24	$	$	SYM
taxlaw-2838	329	25	4,000.74	4,000.74	NUM
taxlaw-2838	329	26	because	because	SCONJ
taxlaw-2838	329	27	there	there	PRON
taxlaw-2838	329	28	was	be	VERB
taxlaw-2838	329	29	only	only	ADV
taxlaw-2838	329	30	a	a	DET
taxlaw-2838	329	31	flat	flat	ADJ
taxlaw-2838	329	32	rate	rate	NOUN
taxlaw-2838	329	33	of	of	ADP
taxlaw-2838	329	34	2	2	NUM
taxlaw-2838	329	35	%	%	NOUN
taxlaw-2838	329	36	levied	levy	VERB
taxlaw-2838	329	37	on	on	ADP
taxlaw-2838	329	38	all	all	DET
taxlaw-2838	329	39	income	income	NOUN
taxlaw-2838	329	40	,	,	PUNCT
taxlaw-2838	329	41	the	the	DET
taxlaw-2838	329	42	notion	notion	NOUN
taxlaw-2838	329	43	of	of	ADP
taxlaw-2838	329	44	collecting	collect	VERB
taxlaw-2838	329	45	government	government	NOUN
taxlaw-2838	329	46	employee	employee	NOUN
taxlaw-2838	329	47	income	income	NOUN
taxlaw-2838	329	48	through	through	ADP
taxlaw-2838	329	49	withholding	withholding	NOUN
taxlaw-2838	329	50	was	be	AUX
taxlaw-2838	329	51	relatively	relatively	ADV
taxlaw-2838	329	52	straightforward	straightforward	ADJ
taxlaw-2838	329	53	.	.	PUNCT
taxlaw-2838	330	1	the	the	DET
taxlaw-2838	330	2	law	law	NOUN
taxlaw-2838	330	3	did	do	AUX
taxlaw-2838	330	4	not	not	PART
taxlaw-2838	330	5	contain	contain	VERB
taxlaw-2838	330	6	a	a	DET
taxlaw-2838	330	7	similar	similar	ADJ
taxlaw-2838	330	8	provision	provision	NOUN
taxlaw-2838	330	9	,	,	PUNCT
taxlaw-2838	330	10	as	as	SCONJ
taxlaw-2838	330	11	its	its	PRON
taxlaw-2838	330	12	civil	civil	ADJ
taxlaw-2838	330	13	war	war	NOUN
taxlaw-2838	330	14	predecessor	predecessor	NOUN
taxlaw-2838	330	15	had	have	VERB
taxlaw-2838	330	16	,	,	PUNCT
taxlaw-2838	330	17	to	to	PART
taxlaw-2838	330	18	withhold	withhold	VERB
taxlaw-2838	330	19	taxes	taxis	NOUN
taxlaw-2838	330	20	on	on	ADP
taxlaw-2838	330	21	interest	interest	NOUN
taxlaw-2838	330	22	or	or	CCONJ
taxlaw-2838	330	23	dividend	dividend	NOUN
taxlaw-2838	330	24	income	income	NOUN
taxlaw-2838	330	25	.	.	PUNCT
taxlaw-2838	331	1	the	the	DET
taxlaw-2838	331	2	1894	1894	NUM
taxlaw-2838	331	3	income	income	NOUN
taxlaw-2838	331	4	tax	tax	NOUN
taxlaw-2838	331	5	did	do	AUX
taxlaw-2838	331	6	,	,	PUNCT
taxlaw-2838	331	7	however	however	ADV
taxlaw-2838	331	8	,	,	PUNCT
taxlaw-2838	331	9	respond	respond	VERB
taxlaw-2838	331	10	to	to	ADP
taxlaw-2838	331	11	some	some	PRON
taxlaw-2838	331	12	of	of	ADP
taxlaw-2838	331	13	the	the	DET
taxlaw-2838	331	14	critiques	critique	NOUN
taxlaw-2838	331	15	leveled	level	VERB
taxlaw-2838	331	16	against	against	ADP
taxlaw-2838	331	17	the	the	DET
taxlaw-2838	331	18	civil	civil	ADJ
taxlaw-2838	331	19	war	war	NOUN
taxlaw-2838	331	20	income	income	NOUN
taxlaw-2838	331	21	tax	tax	NOUN
taxlaw-2838	331	22	and	and	CCONJ
taxlaw-2838	331	23	its	its	PRON
taxlaw-2838	331	24	“	"	PUNCT
taxlaw-2838	331	25	inquisitorial	inquisitorial	ADJ
taxlaw-2838	331	26	”	"	PUNCT
taxlaw-2838	331	27	collection	collection	NOUN
taxlaw-2838	331	28	system	system	NOUN
taxlaw-2838	331	29	.	.	PUNCT
taxlaw-2838	332	1	instead	instead	ADV
taxlaw-2838	332	2	of	of	ADP
taxlaw-2838	332	3	requiring	require	VERB
taxlaw-2838	332	4	railroads	railroad	NOUN
taxlaw-2838	332	5	and	and	CCONJ
taxlaw-2838	332	6	other	other	ADJ
taxlaw-2838	332	7	transportation	transportation	NOUN
taxlaw-2838	332	8	companies	company	NOUN
taxlaw-2838	332	9	to	to	PART
taxlaw-2838	332	10	withhold	withhold	VERB
taxlaw-2838	332	11	income	income	NOUN
taxlaw-2838	332	12	taxes	taxis	NOUN
taxlaw-2838	332	13	on	on	ADP
taxlaw-2838	332	14	dividends	dividend	NOUN
taxlaw-2838	332	15	and	and	CCONJ
taxlaw-2838	332	16	interest	interest	NOUN
taxlaw-2838	332	17	,	,	PUNCT
taxlaw-2838	332	18	the	the	DET
taxlaw-2838	332	19	1894	1894	NUM
taxlaw-2838	332	20	law	law	NOUN
taxlaw-2838	332	21	developed	develop	VERB
taxlaw-2838	332	22	the	the	DET
taxlaw-2838	332	23	innovation	innovation	NOUN
taxlaw-2838	332	24	of	of	ADP
taxlaw-2838	332	25	requiring	require	VERB
taxlaw-2838	332	26	a	a	DET
taxlaw-2838	332	27	system	system	NOUN
taxlaw-2838	332	28	of	of	ADP
taxlaw-2838	332	29	third	third	ADJ
taxlaw-2838	332	30	-	-	PUNCT
taxlaw-2838	332	31	party	party	NOUN
taxlaw-2838	332	32	information	information	NOUN
taxlaw-2838	332	33	reporting	reporting	NOUN
taxlaw-2838	332	34	.	.	PUNCT
taxlaw-2838	333	1	under	under	ADP
taxlaw-2838	333	2	the	the	DET
taxlaw-2838	333	3	invalidated	invalidated	ADJ
taxlaw-2838	333	4	law	law	NOUN
taxlaw-2838	333	5	,	,	PUNCT
taxlaw-2838	333	6	business	business	NOUN
taxlaw-2838	333	7	corporations	corporation	NOUN
taxlaw-2838	333	8	were	be	AUX
taxlaw-2838	333	9	required	require	VERB
taxlaw-2838	333	10	to	to	PART
taxlaw-2838	333	11	report	report	VERB
taxlaw-2838	333	12	to	to	ADP
taxlaw-2838	333	13	the	the	DET
taxlaw-2838	333	14	bir	bir	NOUN
taxlaw-2838	333	15	the	the	DET
taxlaw-2838	333	16	name	name	NOUN
taxlaw-2838	333	17	,	,	PUNCT
taxlaw-2838	333	18	address	address	NOUN
taxlaw-2838	333	19	,	,	PUNCT
taxlaw-2838	333	20	and	and	CCONJ
taxlaw-2838	333	21	salary	salary	NOUN
taxlaw-2838	333	22	of	of	ADP
taxlaw-2838	333	23	each	each	DET
taxlaw-2838	333	24	employee	employee	NOUN
taxlaw-2838	333	25	who	who	PRON
taxlaw-2838	333	26	was	be	AUX
taxlaw-2838	333	27	paid	pay	VERB
taxlaw-2838	333	28	more	more	ADJ
taxlaw-2838	333	29	than	than	ADP
taxlaw-2838	333	30	the	the	DET
taxlaw-2838	333	31	statutory	statutory	ADJ
taxlaw-2838	333	32	exemption	exemption	NOUN
taxlaw-2838	333	33	level	level	NOUN
taxlaw-2838	333	34	of	of	ADP
taxlaw-2838	333	35	$	$	SYM
taxlaw-2838	333	36	4,000.75	4,000.75	NUM
taxlaw-2838	333	37	the	the	DET
taxlaw-2838	333	38	initial	initial	ADJ
taxlaw-2838	333	39	house	house	NOUN
taxlaw-2838	333	40	version	version	NOUN
taxlaw-2838	333	41	of	of	ADP
taxlaw-2838	333	42	the	the	DET
taxlaw-2838	333	43	1894	1894	NUM
taxlaw-2838	333	44	law	law	NOUN
taxlaw-2838	333	45	mirrored	mirror	VERB
taxlaw-2838	333	46	the	the	DET
taxlaw-2838	333	47	civil	civil	ADJ
taxlaw-2838	333	48	war	war	NOUN
taxlaw-2838	333	49	income	income	NOUN
taxlaw-2838	333	50	tax	tax	NOUN
taxlaw-2838	333	51	collection	collection	NOUN
taxlaw-2838	333	52	system,76	system,76	NOUN
taxlaw-2838	333	53	but	but	CCONJ
taxlaw-2838	333	54	the	the	DET
taxlaw-2838	333	55	final	final	ADJ
taxlaw-2838	333	56	version	version	NOUN
taxlaw-2838	333	57	of	of	ADP
taxlaw-2838	333	58	the	the	DET
taxlaw-2838	333	59	law	law	NOUN
taxlaw-2838	333	60	demonstrated	demonstrate	VERB
taxlaw-2838	333	61	that	that	SCONJ
taxlaw-2838	333	62	lawmakers	lawmaker	NOUN
taxlaw-2838	333	63	were	be	AUX
taxlaw-2838	333	64	learning	learn	VERB
taxlaw-2838	333	65	from	from	ADP
taxlaw-2838	333	66	the	the	DET
taxlaw-2838	333	67	past	past	NOUN
taxlaw-2838	333	68	,	,	PUNCT
taxlaw-2838	333	69	as	as	SCONJ
taxlaw-2838	333	70	they	they	PRON
taxlaw-2838	333	71	attempted	attempt	VERB
taxlaw-2838	333	72	to	to	PART
taxlaw-2838	333	73	create	create	VERB
taxlaw-2838	333	74	more	more	ADJ
taxlaw-2838	333	75	of	of	ADP
taxlaw-2838	333	76	a	a	DET
taxlaw-2838	333	77	hybrid	hybrid	ADJ
taxlaw-2838	333	78	system	system	NOUN
taxlaw-2838	333	79	of	of	ADP
taxlaw-2838	333	80	tax	tax	NOUN
taxlaw-2838	333	81	collection	collection	NOUN
taxlaw-2838	333	82	.	.	PUNCT
taxlaw-2838	334	1	as	as	SCONJ
taxlaw-2838	334	2	we	we	PRON
taxlaw-2838	334	3	shall	shall	AUX
taxlaw-2838	334	4	see	see	VERB
taxlaw-2838	334	5	,	,	PUNCT
taxlaw-2838	334	6	the	the	DET
taxlaw-2838	334	7	1894	1894	NUM
taxlaw-2838	334	8	law	law	NOUN
taxlaw-2838	334	9	’s	’s	PART
taxlaw-2838	334	10	innovative	innovative	ADJ
taxlaw-2838	334	11	mix	mix	NOUN
taxlaw-2838	334	12	of	of	ADP
taxlaw-2838	334	13	using	use	VERB
taxlaw-2838	334	14	withholding	withholding	NOUN
taxlaw-2838	334	15	for	for	ADP
taxlaw-2838	334	16	government	government	NOUN
taxlaw-2838	334	17	employees	employee	NOUN
taxlaw-2838	334	18	and	and	CCONJ
taxlaw-2838	334	19	information	information	NOUN
taxlaw-2838	334	20	reporting	report	VERB
taxlaw-2838	334	21	for	for	ADP
taxlaw-2838	334	22	private	private	ADJ
taxlaw-2838	334	23	companies	company	NOUN
taxlaw-2838	334	24	would	would	AUX
taxlaw-2838	334	25	soon	soon	ADV
taxlaw-2838	334	26	be	be	AUX
taxlaw-2838	334	27	a	a	DET
taxlaw-2838	334	28	model	model	NOUN
taxlaw-2838	334	29	for	for	ADP
taxlaw-2838	334	30	future	future	ADJ
taxlaw-2838	334	31	collection	collection	NOUN
taxlaw-2838	334	32	mechanisms	mechanism	NOUN
taxlaw-2838	334	33	.	.	PUNCT
taxlaw-2838	335	1	a.	a.	PROPN
taxlaw-2838	336	1	the	the	DET
taxlaw-2838	336	2	1913	1913	NUM
taxlaw-2838	336	3	comprehensive	comprehensive	ADJ
taxlaw-2838	336	4	system	system	NOUN
taxlaw-2838	336	5	of	of	ADP
taxlaw-2838	336	6	collection	collection	NOUN
taxlaw-2838	336	7	the	the	DET
taxlaw-2838	336	8	supreme	supreme	PROPN
taxlaw-2838	336	9	court	court	PROPN
taxlaw-2838	336	10	’s	’s	PART
taxlaw-2838	336	11	invalidation	invalidation	NOUN
taxlaw-2838	336	12	of	of	ADP
taxlaw-2838	336	13	the	the	DET
taxlaw-2838	336	14	1894	1894	NUM
taxlaw-2838	336	15	income	income	NOUN
taxlaw-2838	336	16	tax	tax	NOUN
taxlaw-2838	336	17	put	put	VERB
taxlaw-2838	336	18	a	a	DET
taxlaw-2838	336	19	halt	halt	NOUN
taxlaw-2838	336	20	on	on	ADP
taxlaw-2838	336	21	the	the	DET
taxlaw-2838	336	22	progressive	progressive	ADJ
taxlaw-2838	336	23	income	income	NOUN
taxlaw-2838	336	24	tax	tax	NOUN
taxlaw-2838	336	25	movement	movement	NOUN
taxlaw-2838	336	26	.	.	PUNCT
taxlaw-2838	337	1	but	but	CCONJ
taxlaw-2838	337	2	it	it	PRON
taxlaw-2838	337	3	was	be	AUX
taxlaw-2838	337	4	hardly	hardly	ADV
taxlaw-2838	337	5	the	the	DET
taxlaw-2838	337	6	last	last	ADJ
taxlaw-2838	337	7	word	word	NOUN
taxlaw-2838	337	8	.	.	PUNCT
taxlaw-2838	338	1	over	over	ADP
taxlaw-2838	338	2	the	the	DET
taxlaw-2838	338	3	next	next	ADJ
taxlaw-2838	338	4	decade	decade	NOUN
taxlaw-2838	338	5	,	,	PUNCT
taxlaw-2838	338	6	as	as	SCONJ
taxlaw-2838	338	7	the	the	DET
taxlaw-2838	338	8	united	united	PROPN
taxlaw-2838	338	9	states	states	PROPN
taxlaw-2838	338	10	began	begin	VERB
taxlaw-2838	338	11	building	build	VERB
taxlaw-2838	338	12	an	an	DET
taxlaw-2838	338	13	international	international	ADJ
taxlaw-2838	338	14	empire	empire	NOUN
taxlaw-2838	338	15	,	,	PUNCT
taxlaw-2838	338	16	especially	especially	ADV
taxlaw-2838	338	17	after	after	ADP
taxlaw-2838	338	18	the	the	DET
taxlaw-2838	338	19	spanish	spanish	ADJ
taxlaw-2838	338	20	-	-	PUNCT
taxlaw-2838	338	21	american	american	ADJ
taxlaw-2838	338	22	war	war	PROPN
taxlaw-2838	338	23	,	,	PUNCT
taxlaw-2838	338	24	the	the	DET
taxlaw-2838	338	25	calls	call	NOUN
taxlaw-2838	338	26	for	for	ADP
taxlaw-2838	338	27	a	a	DET
taxlaw-2838	338	28	more	more	ADV
taxlaw-2838	338	29	robust	robust	ADJ
taxlaw-2838	338	30	national	national	ADJ
taxlaw-2838	338	31	tax	tax	NOUN
taxlaw-2838	338	32	system	system	NOUN
taxlaw-2838	338	33	became	become	VERB
taxlaw-2838	338	34	more	more	ADV
taxlaw-2838	338	35	strident	strident	ADJ
taxlaw-2838	338	36	.	.	PUNCT
taxlaw-2838	339	1	in	in	ADP
taxlaw-2838	339	2	1909	1909	NUM
taxlaw-2838	339	3	,	,	PUNCT
taxlaw-2838	339	4	a	a	DET
taxlaw-2838	339	5	movement	movement	NOUN
taxlaw-2838	339	6	for	for	ADP
taxlaw-2838	339	7	a	a	DET
taxlaw-2838	339	8	constitutional	constitutional	ADJ
taxlaw-2838	339	9	amendment	amendment	NOUN
taxlaw-2838	339	10	to	to	PART
taxlaw-2838	339	11	overturn	overturn	VERB
taxlaw-2838	339	12	the	the	DET
taxlaw-2838	339	13	pollock	pollock	NOUN
taxlaw-2838	339	14	decision	decision	NOUN
taxlaw-2838	339	15	began	begin	VERB
taxlaw-2838	339	16	to	to	PART
taxlaw-2838	339	17	take	take	VERB
taxlaw-2838	339	18	shape.77	shape.77	NOUN
taxlaw-2838	339	19	within	within	ADP
taxlaw-2838	339	20	four	four	NUM
taxlaw-2838	339	21	years	year	NOUN
taxlaw-2838	339	22	,	,	PUNCT
taxlaw-2838	339	23	two	two	NUM
taxlaw-2838	339	24	-	-	PUNCT
taxlaw-2838	339	25	thirds	third	NOUN
taxlaw-2838	339	26	of	of	ADP
taxlaw-2838	339	27	the	the	DET
taxlaw-2838	339	28	states	state	NOUN
taxlaw-2838	339	29	had	have	AUX
taxlaw-2838	339	30	ratified	ratify	VERB
taxlaw-2838	339	31	the	the	DET
taxlaw-2838	339	32	new	new	ADJ
taxlaw-2838	339	33	constitutional	constitutional	ADJ
taxlaw-2838	339	34	amendment	amendment	NOUN
taxlaw-2838	339	35	,	,	PUNCT
taxlaw-2838	339	36	which	which	PRON
taxlaw-2838	339	37	granted	grant	VERB
taxlaw-2838	339	38	the	the	DET
taxlaw-2838	339	39	federal	federal	ADJ
taxlaw-2838	339	40	government	government	NOUN
taxlaw-2838	339	41	the	the	DET
taxlaw-2838	339	42	power	power	NOUN
taxlaw-2838	339	43	to	to	PART
taxlaw-2838	339	44	tax	tax	NOUN
taxlaw-2838	339	45	incomes	income	NOUN
taxlaw-2838	339	46	without	without	ADP
taxlaw-2838	339	47	apportionment	apportionment	NOUN
taxlaw-2838	339	48	.	.	PUNCT
taxlaw-2838	340	1	president	president	PROPN
taxlaw-2838	340	2	woodrow	woodrow	PROPN
taxlaw-2838	340	3	wilson	wilson	PROPN
taxlaw-2838	340	4	and	and	CCONJ
taxlaw-2838	340	5	his	his	PRON
taxlaw-2838	340	6	congressional	congressional	ADJ
taxlaw-2838	340	7	allies	ally	NOUN
taxlaw-2838	340	8	wasted	waste	VERB
taxlaw-2838	340	9	no	no	DET
taxlaw-2838	340	10	time	time	NOUN
taxlaw-2838	340	11	in	in	ADP
taxlaw-2838	340	12	leveraging	leverage	VERB
taxlaw-2838	340	13	the	the	DET
taxlaw-2838	340	14	popular	popular	ADJ
taxlaw-2838	340	15	support	support	NOUN
taxlaw-2838	340	16	for	for	ADP
taxlaw-2838	340	17	the	the	DET
taxlaw-2838	340	18	sixteenth	sixteenth	ADJ
taxlaw-2838	340	19	amendment	amendment	NOUN
taxlaw-2838	340	20	and	and	CCONJ
taxlaw-2838	340	21	the	the	DET
taxlaw-2838	340	22	income	income	NOUN
taxlaw-2838	340	23	tax	tax	NOUN
taxlaw-2838	340	24	.	.	PUNCT
taxlaw-2838	341	1	in	in	ADP
taxlaw-2838	341	2	1913	1913	NUM
taxlaw-2838	341	3	,	,	PUNCT
taxlaw-2838	341	4	the	the	DET
taxlaw-2838	341	5	same	same	ADJ
taxlaw-2838	341	6	year	year	NOUN
taxlaw-2838	341	7	the	the	DET
taxlaw-2838	341	8	amendment	amendment	NOUN
taxlaw-2838	341	9	was	be	AUX
taxlaw-2838	341	10	ratified	ratify	VERB
taxlaw-2838	341	11	,	,	PUNCT
taxlaw-2838	341	12	the	the	DET
taxlaw-2838	341	13	federal	federal	ADJ
taxlaw-2838	341	14	government	government	NOUN
taxlaw-2838	341	15	adopted	adopt	VERB
taxlaw-2838	341	16	the	the	DET
taxlaw-2838	341	17	first	first	ADJ
taxlaw-2838	341	18	permanent	permanent	ADJ
taxlaw-2838	341	19	,	,	PUNCT
taxlaw-2838	341	20	peacetime	peacetime	NOUN
taxlaw-2838	341	21	income	income	NOUN
taxlaw-2838	341	22	tax.78	tax.78	NOUN
taxlaw-2838	341	23	like	like	ADP
taxlaw-2838	341	24	its	its	PRON
taxlaw-2838	341	25	civil	civil	ADJ
taxlaw-2838	341	26	war	war	NOUN
taxlaw-2838	341	27	predecessor	predecessor	NOUN
taxlaw-2838	341	28	,	,	PUNCT
taxlaw-2838	341	29	the	the	DET
taxlaw-2838	341	30	1913	1913	NUM
taxlaw-2838	341	31	income	income	NOUN
taxlaw-2838	341	32	tax	tax	NOUN
taxlaw-2838	341	33	had	have	AUX
taxlaw-2838	341	34	graduated	graduate	VERB
taxlaw-2838	341	35	rates	rate	NOUN
taxlaw-2838	341	36	and	and	CCONJ
taxlaw-2838	341	37	contained	contain	VERB
taxlaw-2838	341	38	a	a	DET
taxlaw-2838	341	39	“	"	PUNCT
taxlaw-2838	341	40	stoppage	stoppage	NOUN
taxlaw-2838	341	41	at	at	ADP
taxlaw-2838	341	42	the	the	DET
taxlaw-2838	341	43	source	source	NOUN
taxlaw-2838	341	44	”	"	PUNCT
taxlaw-2838	341	45	provision	provision	NOUN
taxlaw-2838	341	46	of	of	ADP
taxlaw-2838	341	47	withholding	withholding	NOUN
taxlaw-2838	341	48	.	.	PUNCT
taxlaw-2838	342	1	under	under	ADP
taxlaw-2838	342	2	the	the	DET
taxlaw-2838	342	3	new	new	ADJ
taxlaw-2838	342	4	law	law	NOUN
taxlaw-2838	342	5	,	,	PUNCT
taxlaw-2838	342	6	all	all	DET
taxlaw-2838	342	7	individual	individual	ADJ
taxlaw-2838	342	8	incomes	income	NOUN
taxlaw-2838	342	9	above	above	ADP
taxlaw-2838	342	10	the	the	DET
taxlaw-2838	342	11	exemption	exemption	NOUN
taxlaw-2838	342	12	level	level	NOUN
taxlaw-2838	342	13	of	of	ADP
taxlaw-2838	342	14	$	$	SYM
taxlaw-2838	342	15	3,000	3,000	NUM
taxlaw-2838	342	16	were	be	AUX
taxlaw-2838	342	17	taxed	tax	VERB
taxlaw-2838	342	18	at	at	ADP
taxlaw-2838	342	19	a	a	DET
taxlaw-2838	342	20	“	"	PUNCT
taxlaw-2838	342	21	normal	normal	ADJ
taxlaw-2838	342	22	”	"	PUNCT
taxlaw-2838	342	23	rate	rate	NOUN
taxlaw-2838	342	24	of	of	ADP
taxlaw-2838	342	25	1	1	NUM
taxlaw-2838	342	26	%	%	NOUN
taxlaw-2838	342	27	,	,	PUNCT
taxlaw-2838	342	28	and	and	CCONJ
taxlaw-2838	342	29	incomes	income	NOUN
taxlaw-2838	342	30	above	above	ADP
taxlaw-2838	342	31	that	that	DET
taxlaw-2838	342	32	level	level	NOUN
taxlaw-2838	342	33	were	be	AUX
taxlaw-2838	342	34	taxed	tax	VERB
taxlaw-2838	342	35	at	at	ADP
taxlaw-2838	342	36	progressive	progressive	ADJ
taxlaw-2838	342	37	“	"	PUNCT
taxlaw-2838	342	38	surtax	surtax	ADJ
taxlaw-2838	342	39	”	"	PUNCT
taxlaw-2838	342	40	rates	rate	NOUN
taxlaw-2838	342	41	,	,	PUNCT
taxlaw-2838	342	42	ranging	range	VERB
taxlaw-2838	342	43	from	from	ADP
taxlaw-2838	342	44	an	an	DET
taxlaw-2838	342	45	additional	additional	ADJ
taxlaw-2838	342	46	1	1	NUM
taxlaw-2838	342	47	%	%	NOUN
taxlaw-2838	342	48	on	on	ADP
taxlaw-2838	342	49	income	income	NOUN
taxlaw-2838	342	50	above	above	ADP
taxlaw-2838	342	51	$	$	SYM
taxlaw-2838	342	52	20,000	20,000	NUM
taxlaw-2838	342	53	to	to	PART
taxlaw-2838	342	54	6	6	NUM
taxlaw-2838	342	55	%	%	NOUN
taxlaw-2838	342	56	on	on	ADP
taxlaw-2838	342	57	incomes	income	NOUN
taxlaw-2838	342	58	above	above	ADP
taxlaw-2838	342	59	$	$	SYM
taxlaw-2838	342	60	500,000.79	500,000.79	NUM
taxlaw-2838	342	61	with	with	ADP
taxlaw-2838	342	62	its	its	PRON
taxlaw-2838	342	63	high	high	ADJ
taxlaw-2838	342	64	exemption	exemption	NOUN
taxlaw-2838	342	65	level	level	NOUN
taxlaw-2838	342	66	,	,	PUNCT
taxlaw-2838	342	67	the	the	DET
taxlaw-2838	342	68	new	new	ADJ
taxlaw-2838	342	69	income	income	NOUN
taxlaw-2838	342	70	tax	tax	NOUN
taxlaw-2838	342	71	reached	reach	VERB
taxlaw-2838	342	72	only	only	ADV
taxlaw-2838	342	73	about	about	ADV
taxlaw-2838	342	74	2	2	NUM
taxlaw-2838	342	75	%	%	NOUN
taxlaw-2838	342	76	of	of	ADP
taxlaw-2838	342	77	american	american	PROPN
taxlaw-2838	342	78	households.80	households.80	PROPN
taxlaw-2838	343	1	it	it	PRON
taxlaw-2838	343	2	was	be	AUX
taxlaw-2838	343	3	clearly	clearly	ADV
taxlaw-2838	343	4	a	a	DET
taxlaw-2838	343	5	“	"	PUNCT
taxlaw-2838	343	6	class	class	NOUN
taxlaw-2838	343	7	tax	tax	NOUN
taxlaw-2838	343	8	”	"	PUNCT
taxlaw-2838	343	9	aimed	aim	VERB
taxlaw-2838	343	10	at	at	ADP
taxlaw-2838	343	11	the	the	DET
taxlaw-2838	343	12	wealthy	wealthy	ADJ
taxlaw-2838	343	13	.	.	PUNCT
taxlaw-2838	344	1	buoyed	buoy	VERB
taxlaw-2838	344	2	by	by	ADP
taxlaw-2838	344	3	the	the	DET
taxlaw-2838	344	4	wide	wide	ADV
taxlaw-2838	344	5	-	-	PUNCT
taxlaw-2838	344	6	spread	spread	ADJ
taxlaw-2838	344	7	and	and	CCONJ
taxlaw-2838	344	8	popular	popular	ADJ
taxlaw-2838	344	9	support	support	NOUN
taxlaw-2838	344	10	for	for	ADP
taxlaw-2838	344	11	the	the	DET
taxlaw-2838	344	12	sixteenth	sixteenth	ADJ
taxlaw-2838	344	13	amendment	amendment	NOUN
taxlaw-2838	344	14	,	,	PUNCT
taxlaw-2838	344	15	lawmakers	lawmaker	NOUN
taxlaw-2838	344	16	enacted	enact	VERB
taxlaw-2838	344	17	a	a	DET
taxlaw-2838	344	18	new	new	ADJ
taxlaw-2838	344	19	income	income	NOUN
taxlaw-2838	344	20	tax	tax	NOUN
taxlaw-2838	344	21	that	that	PRON
taxlaw-2838	344	22	was	be	AUX
taxlaw-2838	344	23	much	much	ADV
taxlaw-2838	344	24	more	more	ADV
taxlaw-2838	344	25	progressive	progressive	ADJ
taxlaw-2838	344	26	than	than	ADP
taxlaw-2838	344	27	the	the	DET
taxlaw-2838	344	28	civil	civil	ADJ
taxlaw-2838	344	29	war	war	NOUN
taxlaw-2838	344	30	income	income	NOUN
taxlaw-2838	344	31	tax	tax	NOUN
taxlaw-2838	344	32	.	.	PUNCT
taxlaw-2838	345	1	74	74	NUM
taxlaw-2838	345	2	revenue	revenue	NOUN
taxlaw-2838	345	3	act	act	NOUN
taxlaw-2838	345	4	of	of	ADP
taxlaw-2838	345	5	1894	1894	NUM
taxlaw-2838	345	6	,	,	PUNCT
taxlaw-2838	345	7	ch	ch	NOUN
taxlaw-2838	345	8	.	.	PROPN
taxlaw-2838	345	9	349	349	NUM
taxlaw-2838	345	10	,	,	PUNCT
taxlaw-2838	345	11	§	§	PROPN
taxlaw-2838	345	12	33	33	NUM
taxlaw-2838	345	13	,	,	PUNCT
taxlaw-2838	345	14	28	28	NUM
taxlaw-2838	345	15	stat	stat	NOUN
taxlaw-2838	345	16	.	.	PUNCT
taxlaw-2838	346	1	509	509	NUM
taxlaw-2838	346	2	,	,	PUNCT
taxlaw-2838	346	3	559	559	NUM
taxlaw-2838	346	4	(	(	PUNCT
taxlaw-2838	346	5	1894	1894	NUM
taxlaw-2838	346	6	)	)	PUNCT
taxlaw-2838	346	7	.	.	PUNCT
taxlaw-2838	347	1	75	75	NUM
taxlaw-2838	348	1	i	i	PRON
taxlaw-2838	348	2	d.	d.	PROPN
taxlaw-2838	348	3	§	§	PROPN
taxlaw-2838	348	4	35	35	NUM
taxlaw-2838	348	5	.	.	PUNCT
taxlaw-2838	349	1	76	76	NUM
taxlaw-2838	349	2	richard	richard	PROPN
taxlaw-2838	349	3	joseph	joseph	PROPN
taxlaw-2838	349	4	,	,	PUNCT
taxlaw-2838	349	5	the	the	DET
taxlaw-2838	349	6	origins	origin	NOUN
taxlaw-2838	349	7	of	of	ADP
taxlaw-2838	349	8	the	the	DET
taxlaw-2838	349	9	american	american	ADJ
taxlaw-2838	349	10	income	income	NOUN
taxlaw-2838	349	11	tax	tax	NOUN
taxlaw-2838	349	12	:	:	PUNCT
taxlaw-2838	349	13	the	the	DET
taxlaw-2838	349	14	revenue	revenue	NOUN
taxlaw-2838	349	15	act	act	NOUN
taxlaw-2838	349	16	of	of	ADP
taxlaw-2838	349	17	1894	1894	NUM
taxlaw-2838	349	18	and	and	CCONJ
taxlaw-2838	349	19	its	its	PRON
taxlaw-2838	349	20	aftermath	aftermath	NOUN
taxlaw-2838	349	21	69	69	NUM
taxlaw-2838	349	22	(	(	PUNCT
taxlaw-2838	349	23	2004	2004	NUM
taxlaw-2838	349	24	)	)	PUNCT
taxlaw-2838	349	25	.	.	PUNCT
taxlaw-2838	350	1	77	77	NUM
taxlaw-2838	350	2	see	see	VERB
taxlaw-2838	350	3	john	john	PROPN
taxlaw-2838	350	4	d.	d.	PROPN
taxlaw-2838	350	5	buenker	buenker	PROPN
taxlaw-2838	350	6	,	,	PUNCT
taxlaw-2838	350	7	the	the	DET
taxlaw-2838	350	8	income	income	NOUN
taxlaw-2838	350	9	tax	tax	NOUN
taxlaw-2838	350	10	and	and	CCONJ
taxlaw-2838	350	11	the	the	DET
taxlaw-2838	350	12	progressive	progressive	ADJ
taxlaw-2838	350	13	era	era	NOUN
taxlaw-2838	350	14	(	(	PUNCT
taxlaw-2838	350	15	1982	1982	NUM
taxlaw-2838	350	16	)	)	PUNCT
taxlaw-2838	350	17	.	.	PUNCT
taxlaw-2838	351	1	78	78	NUM
taxlaw-2838	351	2	act	act	NOUN
taxlaw-2838	351	3	of	of	ADP
taxlaw-2838	351	4	oct	oct	PROPN
taxlaw-2838	351	5	.	.	PROPN
taxlaw-2838	351	6	3	3	NUM
taxlaw-2838	351	7	,	,	PUNCT
taxlaw-2838	351	8	1913	1913	NUM
taxlaw-2838	351	9	,	,	PUNCT
taxlaw-2838	351	10	ch	ch	NOUN
taxlaw-2838	351	11	.	.	PROPN
taxlaw-2838	351	12	16	16	NUM
taxlaw-2838	351	13	,	,	PUNCT
taxlaw-2838	351	14	38	38	NUM
taxlaw-2838	351	15	stat	stat	NOUN
taxlaw-2838	351	16	.	.	PUNCT
taxlaw-2838	352	1	at	at	ADP
taxlaw-2838	352	2	166	166	NUM
taxlaw-2838	352	3	-	-	SYM
taxlaw-2838	352	4	70	70	NUM
taxlaw-2838	352	5	.	.	PUNCT
taxlaw-2838	352	6	79	79	NUM
taxlaw-2838	353	1	i	i	PRON
taxlaw-2838	353	2	d.	d.	PROPN
taxlaw-2838	353	3	at	at	ADP
taxlaw-2838	353	4	168	168	NUM
taxlaw-2838	353	5	.	.	PUNCT
taxlaw-2838	354	1	80	80	NUM
taxlaw-2838	354	2	john	john	PROPN
taxlaw-2838	354	3	f.	f.	PROPN
taxlaw-2838	354	4	witte	witte	PROPN
taxlaw-2838	354	5	,	,	PUNCT
taxlaw-2838	354	6	the	the	DET
taxlaw-2838	354	7	politics	politic	NOUN
taxlaw-2838	354	8	and	and	CCONJ
taxlaw-2838	354	9	development	development	NOUN
taxlaw-2838	354	10	of	of	ADP
taxlaw-2838	354	11	the	the	DET
taxlaw-2838	354	12	federal	federal	ADJ
taxlaw-2838	354	13	income	income	NOUN
taxlaw-2838	354	14	tax	tax	NOUN
taxlaw-2838	354	15	78	78	NUM
taxlaw-2838	354	16	(	(	PUNCT
taxlaw-2838	354	17	1985	1985	NUM
taxlaw-2838	354	18	)	)	PUNCT
taxlaw-2838	354	19	.	.	PUNCT
taxlaw-2838	355	1	2016	2016	NUM
taxlaw-2838	355	2	]	]	PUNCT
taxlaw-2838	355	3	social	social	ADJ
taxlaw-2838	355	4	learning	learning	NOUN
taxlaw-2838	355	5	and	and	CCONJ
taxlaw-2838	355	6	the	the	DET
taxlaw-2838	355	7	early	early	ADJ
taxlaw-2838	355	8	history	history	NOUN
taxlaw-2838	355	9	of	of	ADP
taxlaw-2838	355	10	u.s	u.s	PROPN
taxlaw-2838	355	11	.	.	PROPN
taxlaw-2838	355	12	tax	tax	NOUN
taxlaw-2838	355	13	withholding	withhold	VERB
taxlaw-2838	355	14	159	159	NUM
taxlaw-2838	355	15	a	a	DET
taxlaw-2838	355	16	similar	similar	ADJ
taxlaw-2838	355	17	sense	sense	NOUN
taxlaw-2838	355	18	of	of	ADP
taxlaw-2838	355	19	optimism	optimism	NOUN
taxlaw-2838	355	20	also	also	ADV
taxlaw-2838	355	21	informed	inform	VERB
taxlaw-2838	355	22	congress	congress	PROPN
taxlaw-2838	355	23	’s	’s	PART
taxlaw-2838	355	24	creation	creation	NOUN
taxlaw-2838	355	25	of	of	ADP
taxlaw-2838	355	26	a	a	DET
taxlaw-2838	355	27	more	more	ADV
taxlaw-2838	355	28	comprehensive	comprehensive	ADJ
taxlaw-2838	355	29	withholding	withholding	NOUN
taxlaw-2838	355	30	system	system	NOUN
taxlaw-2838	355	31	.	.	PUNCT
taxlaw-2838	356	1	the	the	DET
taxlaw-2838	356	2	new	new	ADJ
taxlaw-2838	356	3	law	law	NOUN
taxlaw-2838	356	4	required	require	VERB
taxlaw-2838	356	5	any	any	DET
taxlaw-2838	356	6	person	person	NOUN
taxlaw-2838	356	7	or	or	CCONJ
taxlaw-2838	356	8	organization	organization	NOUN
taxlaw-2838	356	9	making	make	VERB
taxlaw-2838	356	10	payments	payment	NOUN
taxlaw-2838	356	11	of	of	ADP
taxlaw-2838	356	12	more	more	ADJ
taxlaw-2838	356	13	than	than	ADP
taxlaw-2838	356	14	$	$	SYM
taxlaw-2838	356	15	3,000	3,000	NUM
taxlaw-2838	356	16	in	in	ADP
taxlaw-2838	356	17	salary	salary	NOUN
taxlaw-2838	356	18	,	,	PUNCT
taxlaw-2838	356	19	interest	interest	NOUN
taxlaw-2838	356	20	,	,	PUNCT
taxlaw-2838	356	21	or	or	CCONJ
taxlaw-2838	356	22	other	other	ADJ
taxlaw-2838	356	23	fixed	fix	VERB
taxlaw-2838	356	24	income	income	NOUN
taxlaw-2838	356	25	to	to	PART
taxlaw-2838	356	26	withhold	withhold	VERB
taxlaw-2838	356	27	and	and	CCONJ
taxlaw-2838	356	28	remit	remit	VERB
taxlaw-2838	356	29	tax	tax	NOUN
taxlaw-2838	356	30	payments	payment	NOUN
taxlaw-2838	356	31	on	on	ADP
taxlaw-2838	356	32	behalf	behalf	NOUN
taxlaw-2838	356	33	of	of	ADP
taxlaw-2838	356	34	the	the	DET
taxlaw-2838	356	35	individual	individual	ADJ
taxlaw-2838	356	36	taxpayer.81	taxpayer.81	NOUN
taxlaw-2838	356	37	unlike	unlike	ADP
taxlaw-2838	356	38	the	the	DET
taxlaw-2838	356	39	more	more	ADV
taxlaw-2838	356	40	narrowly	narrowly	ADV
taxlaw-2838	356	41	-	-	PUNCT
taxlaw-2838	356	42	tailored	tailor	VERB
taxlaw-2838	356	43	civil	civil	ADJ
taxlaw-2838	356	44	war	war	NOUN
taxlaw-2838	356	45	income	income	NOUN
taxlaw-2838	356	46	tax	tax	NOUN
taxlaw-2838	356	47	system	system	NOUN
taxlaw-2838	356	48	,	,	PUNCT
taxlaw-2838	356	49	the	the	DET
taxlaw-2838	356	50	1913	1913	NUM
taxlaw-2838	356	51	version	version	NOUN
taxlaw-2838	356	52	was	be	AUX
taxlaw-2838	356	53	an	an	DET
taxlaw-2838	356	54	ambitious	ambitious	ADJ
taxlaw-2838	356	55	attempt	attempt	NOUN
taxlaw-2838	356	56	to	to	PART
taxlaw-2838	356	57	capture	capture	VERB
taxlaw-2838	356	58	nearly	nearly	ADV
taxlaw-2838	356	59	all	all	PRON
taxlaw-2838	356	60	of	of	ADP
taxlaw-2838	356	61	the	the	DET
taxlaw-2838	356	62	“	"	PUNCT
taxlaw-2838	356	63	normal	normal	ADJ
taxlaw-2838	356	64	”	"	PUNCT
taxlaw-2838	356	65	tax	tax	NOUN
taxlaw-2838	356	66	through	through	ADP
taxlaw-2838	356	67	the	the	DET
taxlaw-2838	356	68	process	process	NOUN
taxlaw-2838	356	69	of	of	ADP
taxlaw-2838	356	70	withholding	withholding	NOUN
taxlaw-2838	356	71	.	.	PUNCT
taxlaw-2838	357	1	whereas	whereas	SCONJ
taxlaw-2838	357	2	the	the	DET
taxlaw-2838	357	3	civil	civil	ADJ
taxlaw-2838	357	4	war	war	NOUN
taxlaw-2838	357	5	system	system	NOUN
taxlaw-2838	357	6	was	be	AUX
taxlaw-2838	357	7	limited	limit	VERB
taxlaw-2838	357	8	to	to	ADP
taxlaw-2838	357	9	government	government	NOUN
taxlaw-2838	357	10	salaries	salary	NOUN
taxlaw-2838	357	11	and	and	CCONJ
taxlaw-2838	357	12	interest	interest	NOUN
taxlaw-2838	357	13	and	and	CCONJ
taxlaw-2838	357	14	dividends	dividend	NOUN
taxlaw-2838	357	15	from	from	ADP
taxlaw-2838	357	16	transportation	transportation	NOUN
taxlaw-2838	357	17	companies	company	NOUN
taxlaw-2838	357	18	,	,	PUNCT
taxlaw-2838	357	19	the	the	DET
taxlaw-2838	357	20	1913	1913	NUM
taxlaw-2838	357	21	regime	regime	NOUN
taxlaw-2838	357	22	was	be	AUX
taxlaw-2838	357	23	much	much	ADV
taxlaw-2838	357	24	more	more	ADV
taxlaw-2838	357	25	comprehensive	comprehensive	ADJ
taxlaw-2838	357	26	.	.	PUNCT
taxlaw-2838	358	1	as	as	SCONJ
taxlaw-2838	358	2	one	one	NUM
taxlaw-2838	358	3	historian	historian	NOUN
taxlaw-2838	358	4	has	have	AUX
taxlaw-2838	358	5	noted	note	VERB
taxlaw-2838	358	6	,	,	PUNCT
taxlaw-2838	358	7	the	the	DET
taxlaw-2838	358	8	goal	goal	NOUN
taxlaw-2838	358	9	was	be	AUX
taxlaw-2838	358	10	“	"	PUNCT
taxlaw-2838	358	11	to	to	PART
taxlaw-2838	358	12	secure	secure	VERB
taxlaw-2838	358	13	the	the	DET
taxlaw-2838	358	14	maximum	maximum	ADJ
taxlaw-2838	358	15	revenue	revenue	NOUN
taxlaw-2838	358	16	and	and	CCONJ
taxlaw-2838	358	17	to	to	PART
taxlaw-2838	358	18	prevent	prevent	VERB
taxlaw-2838	358	19	evasion	evasion	NOUN
taxlaw-2838	358	20	by	by	ADP
taxlaw-2838	358	21	the	the	DET
taxlaw-2838	358	22	dishonest	dishonest	ADJ
taxlaw-2838	358	23	taxpayer	taxpayer	NOUN
taxlaw-2838	358	24	.	.	PUNCT
taxlaw-2838	359	1	”82	”82	VERB
taxlaw-2838	359	2	in	in	ADP
taxlaw-2838	359	3	the	the	DET
taxlaw-2838	359	4	process	process	NOUN
taxlaw-2838	359	5	of	of	ADP
taxlaw-2838	359	6	drafting	draft	VERB
taxlaw-2838	359	7	the	the	DET
taxlaw-2838	359	8	new	new	ADJ
taxlaw-2838	359	9	law	law	NOUN
taxlaw-2838	359	10	,	,	PUNCT
taxlaw-2838	359	11	congressional	congressional	ADJ
taxlaw-2838	359	12	leaders	leader	NOUN
taxlaw-2838	359	13	fully	fully	ADV
taxlaw-2838	359	14	acknowledged	acknowledge	VERB
taxlaw-2838	359	15	that	that	SCONJ
taxlaw-2838	359	16	they	they	PRON
taxlaw-2838	359	17	were	be	AUX
taxlaw-2838	359	18	borrowing	borrow	VERB
taxlaw-2838	359	19	from	from	ADP
taxlaw-2838	359	20	past	past	ADJ
taxlaw-2838	359	21	u.s	u.s	PROPN
taxlaw-2838	359	22	.	.	PROPN
taxlaw-2838	359	23	experiences	experience	NOUN
taxlaw-2838	359	24	and	and	CCONJ
taxlaw-2838	359	25	building	build	VERB
taxlaw-2838	359	26	upon	upon	SCONJ
taxlaw-2838	359	27	the	the	DET
taxlaw-2838	359	28	british	british	ADJ
taxlaw-2838	359	29	model	model	NOUN
taxlaw-2838	359	30	of	of	ADP
taxlaw-2838	359	31	withholding	withholding	NOUN
taxlaw-2838	359	32	.	.	PUNCT
taxlaw-2838	360	1	in	in	ADP
taxlaw-2838	360	2	this	this	DET
taxlaw-2838	360	3	sense	sense	NOUN
taxlaw-2838	360	4	,	,	PUNCT
taxlaw-2838	360	5	even	even	ADV
taxlaw-2838	360	6	the	the	DET
taxlaw-2838	360	7	failure	failure	NOUN
taxlaw-2838	360	8	of	of	ADP
taxlaw-2838	360	9	the	the	DET
taxlaw-2838	360	10	1894	1894	NUM
taxlaw-2838	360	11	law	law	NOUN
taxlaw-2838	360	12	provided	provide	VERB
taxlaw-2838	360	13	lawmakers	lawmaker	NOUN
taxlaw-2838	360	14	and	and	CCONJ
taxlaw-2838	360	15	treasury	treasury	NOUN
taxlaw-2838	360	16	officials	official	NOUN
taxlaw-2838	360	17	with	with	ADP
taxlaw-2838	360	18	a	a	DET
taxlaw-2838	360	19	useful	useful	ADJ
taxlaw-2838	360	20	model	model	NOUN
taxlaw-2838	360	21	worth	worth	ADJ
taxlaw-2838	360	22	examining	examine	VERB
taxlaw-2838	360	23	.	.	PUNCT
taxlaw-2838	361	1	at	at	ADP
taxlaw-2838	361	2	the	the	DET
taxlaw-2838	361	3	same	same	ADJ
taxlaw-2838	361	4	time	time	NOUN
taxlaw-2838	361	5	,	,	PUNCT
taxlaw-2838	361	6	influential	influential	ADJ
taxlaw-2838	361	7	legislators	legislator	NOUN
taxlaw-2838	361	8	were	be	AUX
taxlaw-2838	361	9	also	also	ADV
taxlaw-2838	361	10	highlighting	highlight	VERB
taxlaw-2838	361	11	the	the	DET
taxlaw-2838	361	12	unique	unique	ADJ
taxlaw-2838	361	13	character	character	NOUN
taxlaw-2838	361	14	of	of	ADP
taxlaw-2838	361	15	the	the	DET
taxlaw-2838	361	16	american	american	ADJ
taxlaw-2838	361	17	economy	economy	NOUN
taxlaw-2838	361	18	at	at	ADP
taxlaw-2838	361	19	the	the	DET
taxlaw-2838	361	20	time	time	NOUN
taxlaw-2838	361	21	.	.	PUNCT
taxlaw-2838	362	1	alabama	alabama	PROPN
taxlaw-2838	362	2	congressman	congressman	PROPN
taxlaw-2838	362	3	oscar	oscar	PROPN
taxlaw-2838	362	4	underwood	underwood	PROPN
taxlaw-2838	362	5	,	,	PUNCT
taxlaw-2838	362	6	one	one	NUM
taxlaw-2838	362	7	of	of	ADP
taxlaw-2838	362	8	the	the	DET
taxlaw-2838	362	9	primary	primary	ADJ
taxlaw-2838	362	10	sponsors	sponsor	NOUN
taxlaw-2838	362	11	of	of	ADP
taxlaw-2838	362	12	the	the	DET
taxlaw-2838	362	13	1913	1913	NUM
taxlaw-2838	362	14	law	law	NOUN
taxlaw-2838	362	15	and	and	CCONJ
taxlaw-2838	362	16	an	an	DET
taxlaw-2838	362	17	early	early	ADJ
taxlaw-2838	362	18	advocate	advocate	NOUN
taxlaw-2838	362	19	of	of	ADP
taxlaw-2838	362	20	withholding	withholding	NOUN
taxlaw-2838	362	21	,	,	PUNCT
taxlaw-2838	362	22	pointed	point	VERB
taxlaw-2838	362	23	to	to	ADP
taxlaw-2838	362	24	the	the	DET
taxlaw-2838	362	25	work	work	NOUN
taxlaw-2838	362	26	of	of	ADP
taxlaw-2838	362	27	academic	academic	ADJ
taxlaw-2838	362	28	experts	expert	NOUN
taxlaw-2838	362	29	to	to	PART
taxlaw-2838	362	30	show	show	VERB
taxlaw-2838	362	31	that	that	SCONJ
taxlaw-2838	362	32	there	there	PRON
taxlaw-2838	362	33	was	be	VERB
taxlaw-2838	362	34	ample	ample	ADJ
taxlaw-2838	362	35	comparative	comparative	ADJ
taxlaw-2838	362	36	evidence	evidence	NOUN
taxlaw-2838	362	37	that	that	SCONJ
taxlaw-2838	362	38	“	"	PUNCT
taxlaw-2838	362	39	stoppage	stoppage	NOUN
taxlaw-2838	362	40	at	at	ADP
taxlaw-2838	362	41	the	the	DET
taxlaw-2838	362	42	source	source	NOUN
taxlaw-2838	362	43	”	"	PUNCT
taxlaw-2838	362	44	could	could	AUX
taxlaw-2838	362	45	be	be	AUX
taxlaw-2838	362	46	especially	especially	ADV
taxlaw-2838	362	47	effective	effective	ADJ
taxlaw-2838	362	48	in	in	ADP
taxlaw-2838	362	49	the	the	DET
taxlaw-2838	362	50	united	united	PROPN
taxlaw-2838	362	51	states	states	PROPN
taxlaw-2838	362	52	.	.	PUNCT
taxlaw-2838	363	1	underwood	underwood	PROPN
taxlaw-2838	363	2	explained	explain	VERB
taxlaw-2838	363	3	that	that	SCONJ
taxlaw-2838	363	4	the	the	DET
taxlaw-2838	363	5	accelerating	accelerate	VERB
taxlaw-2838	363	6	rise	rise	NOUN
taxlaw-2838	363	7	of	of	ADP
taxlaw-2838	363	8	american	american	ADJ
taxlaw-2838	363	9	corporate	corporate	ADJ
taxlaw-2838	363	10	capitalism	capitalism	NOUN
taxlaw-2838	363	11	had	have	AUX
taxlaw-2838	363	12	made	make	VERB
taxlaw-2838	363	13	“	"	PUNCT
taxlaw-2838	363	14	stoppage	stoppage	NOUN
taxlaw-2838	363	15	at	at	ADP
taxlaw-2838	363	16	the	the	DET
taxlaw-2838	363	17	source	source	NOUN
taxlaw-2838	363	18	”	"	PUNCT
taxlaw-2838	363	19	particularly	particularly	ADV
taxlaw-2838	363	20	appealing	appealing	ADJ
taxlaw-2838	363	21	:	:	PUNCT
taxlaw-2838	363	22	in	in	ADP
taxlaw-2838	363	23	the	the	DET
taxlaw-2838	363	24	united	united	PROPN
taxlaw-2838	363	25	states	states	PROPN
taxlaw-2838	363	26	the	the	DET
taxlaw-2838	363	27	arguments	argument	NOUN
taxlaw-2838	363	28	in	in	ADP
taxlaw-2838	363	29	favor	favor	NOUN
taxlaw-2838	363	30	of	of	ADP
taxlaw-2838	363	31	this	this	DET
taxlaw-2838	363	32	method	method	NOUN
taxlaw-2838	363	33	are	be	AUX
taxlaw-2838	363	34	far	far	ADV
taxlaw-2838	363	35	stronger	strong	ADJ
taxlaw-2838	363	36	than	than	ADP
taxlaw-2838	363	37	in	in	ADP
taxlaw-2838	363	38	europe	europe	PROPN
taxlaw-2838	363	39	,	,	PUNCT
taxlaw-2838	363	40	because	because	SCONJ
taxlaw-2838	363	41	of	of	ADP
taxlaw-2838	363	42	the	the	DET
taxlaw-2838	363	43	peculiar	peculiar	ADJ
taxlaw-2838	363	44	conditions	condition	NOUN
taxlaw-2838	363	45	of	of	ADP
taxlaw-2838	363	46	american	american	ADJ
taxlaw-2838	363	47	life	life	NOUN
taxlaw-2838	363	48	.	.	PUNCT
taxlaw-2838	364	1	in	in	ADP
taxlaw-2838	364	2	the	the	DET
taxlaw-2838	364	3	first	first	ADJ
taxlaw-2838	364	4	place	place	NOUN
taxlaw-2838	364	5	,	,	PUNCT
taxlaw-2838	364	6	nowhere	nowhere	ADV
taxlaw-2838	364	7	is	be	AUX
taxlaw-2838	364	8	corporate	corporate	ADJ
taxlaw-2838	364	9	activity	activity	NOUN
taxlaw-2838	364	10	so	so	ADV
taxlaw-2838	364	11	developed	developed	ADJ
taxlaw-2838	364	12	and	and	CCONJ
taxlaw-2838	364	13	in	in	ADP
taxlaw-2838	364	14	no	no	DET
taxlaw-2838	364	15	country	country	NOUN
taxlaw-2838	364	16	of	of	ADP
taxlaw-2838	364	17	the	the	DET
taxlaw-2838	364	18	world	world	NOUN
taxlaw-2838	364	19	does	do	AUX
taxlaw-2838	364	20	the	the	DET
taxlaw-2838	364	21	ordinary	ordinary	ADJ
taxlaw-2838	364	22	business	business	NOUN
taxlaw-2838	364	23	of	of	ADP
taxlaw-2838	364	24	the	the	DET
taxlaw-2838	364	25	community	community	NOUN
taxlaw-2838	364	26	assume	assume	VERB
taxlaw-2838	364	27	to	to	PART
taxlaw-2838	364	28	so	so	ADV
taxlaw-2838	364	29	overwhelming	overwhelming	ADJ
taxlaw-2838	364	30	an	an	DET
taxlaw-2838	364	31	extent	extent	NOUN
taxlaw-2838	364	32	the	the	DET
taxlaw-2838	364	33	corporate	corporate	ADJ
taxlaw-2838	364	34	form	form	NOUN
taxlaw-2838	364	35	.	.	PUNCT
taxlaw-2838	365	1	not	not	PART
taxlaw-2838	365	2	only	only	ADV
taxlaw-2838	365	3	is	be	AUX
taxlaw-2838	365	4	a	a	DET
taxlaw-2838	365	5	large	large	ADJ
taxlaw-2838	365	6	part	part	NOUN
taxlaw-2838	365	7	of	of	ADP
taxlaw-2838	365	8	the	the	DET
taxlaw-2838	365	9	intangible	intangible	ADJ
taxlaw-2838	365	10	wealth	wealth	NOUN
taxlaw-2838	365	11	of	of	ADP
taxlaw-2838	365	12	individuals	individual	NOUN
taxlaw-2838	365	13	composed	compose	VERB
taxlaw-2838	365	14	of	of	ADP
taxlaw-2838	365	15	corporate	corporate	ADJ
taxlaw-2838	365	16	securities	security	NOUN
taxlaw-2838	365	17	,	,	PUNCT
taxlaw-2838	365	18	but	but	CCONJ
taxlaw-2838	365	19	a	a	DET
taxlaw-2838	365	20	very	very	ADV
taxlaw-2838	365	21	appreciable	appreciable	ADJ
taxlaw-2838	365	22	part	part	NOUN
taxlaw-2838	365	23	of	of	ADP
taxlaw-2838	365	24	business	business	NOUN
taxlaw-2838	365	25	profits	profit	NOUN
taxlaw-2838	365	26	consists	consist	VERB
taxlaw-2838	365	27	of	of	ADP
taxlaw-2838	365	28	corporate	corporate	ADJ
taxlaw-2838	365	29	profits.83	profits.83	NOUN
taxlaw-2838	365	30	accordingly	accordingly	ADV
taxlaw-2838	365	31	,	,	PUNCT
taxlaw-2838	365	32	underwood	underwood	PROPN
taxlaw-2838	365	33	predicted	predict	VERB
taxlaw-2838	365	34	that	that	SCONJ
taxlaw-2838	365	35	withholding	withholding	NOUN
taxlaw-2838	365	36	would	would	AUX
taxlaw-2838	365	37	be	be	AUX
taxlaw-2838	365	38	particularly	particularly	ADV
taxlaw-2838	365	39	effective	effective	ADJ
taxlaw-2838	365	40	in	in	ADP
taxlaw-2838	365	41	the	the	DET
taxlaw-2838	365	42	united	united	PROPN
taxlaw-2838	365	43	states	states	PROPN
taxlaw-2838	365	44	.	.	PUNCT
taxlaw-2838	366	1	“	"	PUNCT
taxlaw-2838	366	2	the	the	DET
taxlaw-2838	366	3	arguments	argument	NOUN
taxlaw-2838	366	4	that	that	PRON
taxlaw-2838	366	5	speak	speak	VERB
taxlaw-2838	366	6	in	in	ADP
taxlaw-2838	366	7	favor	favor	NOUN
taxlaw-2838	366	8	of	of	ADP
taxlaw-2838	366	9	a	a	DET
taxlaw-2838	366	10	stoppage	stoppage	NOUN
taxlaw-2838	366	11	at	at	ADP
taxlaw-2838	366	12	the	the	DET
taxlaw-2838	366	13	source	source	NOUN
taxlaw-2838	366	14	income	income	NOUN
taxlaw-2838	366	15	tax	tax	NOUN
taxlaw-2838	366	16	abroad	abroad	ADV
taxlaw-2838	366	17	hence	hence	ADV
taxlaw-2838	366	18	apply	apply	VERB
taxlaw-2838	366	19	with	with	ADP
taxlaw-2838	366	20	redoubled	redoubled	ADJ
taxlaw-2838	366	21	force	force	NOUN
taxlaw-2838	366	22	here	here	ADV
taxlaw-2838	366	23	,	,	PUNCT
taxlaw-2838	366	24	”	"	PUNCT
taxlaw-2838	366	25	concluded	conclude	VERB
taxlaw-2838	366	26	underwood.84	underwood.84	PROPN
taxlaw-2838	366	27	one	one	NUM
taxlaw-2838	366	28	reason	reason	NOUN
taxlaw-2838	366	29	for	for	ADP
taxlaw-2838	366	30	underwood	underwood	PROPN
taxlaw-2838	366	31	’s	’s	PART
taxlaw-2838	366	32	confidence	confidence	NOUN
taxlaw-2838	366	33	was	be	AUX
taxlaw-2838	366	34	his	his	PRON
taxlaw-2838	366	35	view	view	NOUN
taxlaw-2838	366	36	that	that	SCONJ
taxlaw-2838	366	37	withholding	withholding	NOUN
taxlaw-2838	366	38	could	could	AUX
taxlaw-2838	366	39	facilitate	facilitate	VERB
taxlaw-2838	366	40	the	the	DET
taxlaw-2838	366	41	collection	collection	NOUN
taxlaw-2838	366	42	process	process	NOUN
taxlaw-2838	366	43	.	.	PUNCT
taxlaw-2838	367	1	“	"	PUNCT
taxlaw-2838	367	2	the	the	DET
taxlaw-2838	367	3	stoppage	stoppage	NOUN
taxlaw-2838	367	4	at	at	ADP
taxlaw-2838	367	5	the	the	DET
taxlaw-2838	367	6	source	source	NOUN
taxlaw-2838	367	7	scheme	scheme	NOUN
taxlaw-2838	367	8	lessens	lessen	VERB
taxlaw-2838	367	9	to	to	ADP
taxlaw-2838	367	10	an	an	DET
taxlaw-2838	367	11	enormous	enormous	ADJ
taxlaw-2838	367	12	extent	extent	NOUN
taxlaw-2838	367	13	the	the	DET
taxlaw-2838	367	14	strain	strain	NOUN
taxlaw-2838	367	15	on	on	ADP
taxlaw-2838	367	16	the	the	DET
taxlaw-2838	367	17	administration	administration	NOUN
taxlaw-2838	367	18	;	;	PUNCT
taxlaw-2838	367	19	it	it	PRON
taxlaw-2838	367	20	works	work	VERB
taxlaw-2838	367	21	,	,	PUNCT
taxlaw-2838	367	22	so	so	ADV
taxlaw-2838	367	23	far	far	ADV
taxlaw-2838	367	24	as	as	SCONJ
taxlaw-2838	367	25	it	it	PRON
taxlaw-2838	367	26	is	be	AUX
taxlaw-2838	367	27	applicable	applicable	ADJ
taxlaw-2838	367	28	,	,	PUNCT
taxlaw-2838	367	29	almost	almost	ADV
taxlaw-2838	367	30	automatically	automatically	ADV
taxlaw-2838	367	31	;	;	PUNCT
taxlaw-2838	367	32	and	and	CCONJ
taxlaw-2838	367	33	where	where	SCONJ
taxlaw-2838	367	34	enforced	enforce	VERB
taxlaw-2838	367	35	it	it	PRON
taxlaw-2838	367	36	secures	secure	VERB
taxlaw-2838	367	37	to	to	ADP
taxlaw-2838	367	38	the	the	DET
taxlaw-2838	367	39	last	last	ADJ
taxlaw-2838	367	40	penny	penny	NOUN
taxlaw-2838	367	41	the	the	DET
taxlaw-2838	367	42	income	income	NOUN
taxlaw-2838	367	43	that	that	PRON
taxlaw-2838	367	44	is	be	AUX
taxlaw-2838	367	45	rightfully	rightfully	ADV
taxlaw-2838	367	46	due	due	ADJ
taxlaw-2838	367	47	,	,	PUNCT
taxlaw-2838	367	48	”	"	PUNCT
taxlaw-2838	367	49	noted	note	VERB
taxlaw-2838	367	50	underwood.85	underwood.85	PROPN
taxlaw-2838	367	51	since	since	SCONJ
taxlaw-2838	367	52	the	the	DET
taxlaw-2838	367	53	civil	civil	ADJ
taxlaw-2838	367	54	war	war	NOUN
taxlaw-2838	367	55	income	income	NOUN
taxlaw-2838	367	56	tax	tax	NOUN
taxlaw-2838	367	57	and	and	CCONJ
taxlaw-2838	367	58	its	its	PRON
taxlaw-2838	367	59	narrow	narrow	ADJ
taxlaw-2838	367	60	and	and	CCONJ
taxlaw-2838	367	61	limited	limited	ADJ
taxlaw-2838	367	62	version	version	NOUN
taxlaw-2838	367	63	of	of	ADP
taxlaw-2838	367	64	withholding	withholding	NOUN
taxlaw-2838	367	65	seemed	seem	VERB
taxlaw-2838	367	66	to	to	PART
taxlaw-2838	367	67	be	be	AUX
taxlaw-2838	367	68	successful	successful	ADJ
taxlaw-2838	367	69	,	,	PUNCT
taxlaw-2838	367	70	lawmakers	lawmaker	NOUN
taxlaw-2838	367	71	appeared	appear	VERB
taxlaw-2838	367	72	willing	willing	ADJ
taxlaw-2838	367	73	in	in	ADP
taxlaw-2838	367	74	1913	1913	NUM
taxlaw-2838	367	75	to	to	PART
taxlaw-2838	367	76	push	push	VERB
taxlaw-2838	367	77	the	the	DET
taxlaw-2838	367	78	envelope	envelope	NOUN
taxlaw-2838	367	79	of	of	ADP
taxlaw-2838	367	80	taxpayer	taxpayer	NOUN
taxlaw-2838	367	81	tolerance	tolerance	NOUN
taxlaw-2838	367	82	by	by	ADP
taxlaw-2838	367	83	using	use	VERB
taxlaw-2838	367	84	a	a	DET
taxlaw-2838	367	85	much	much	ADV
taxlaw-2838	367	86	more	more	ADV
taxlaw-2838	367	87	comprehensive	comprehensive	ADJ
taxlaw-2838	367	88	81	81	NUM
taxlaw-2838	367	89	act	act	NOUN
taxlaw-2838	367	90	of	of	ADP
taxlaw-2838	367	91	oct	oct	PROPN
taxlaw-2838	367	92	.	.	PROPN
taxlaw-2838	367	93	3	3	NUM
taxlaw-2838	367	94	,	,	PUNCT
taxlaw-2838	367	95	1913	1913	NUM
taxlaw-2838	367	96	,	,	PUNCT
taxlaw-2838	367	97	ch	ch	NOUN
taxlaw-2838	367	98	.	.	PROPN
taxlaw-2838	367	99	16	16	NUM
taxlaw-2838	367	100	,	,	PUNCT
taxlaw-2838	367	101	38	38	NUM
taxlaw-2838	367	102	stat	stat	NOUN
taxlaw-2838	367	103	.	.	PUNCT
taxlaw-2838	368	1	at	at	ADP
taxlaw-2838	368	2	169	169	NUM
taxlaw-2838	368	3	.	.	PUNCT
taxlaw-2838	368	4	82	82	NUM
taxlaw-2838	368	5	ratner	ratner	NOUN
taxlaw-2838	368	6	,	,	PUNCT
taxlaw-2838	368	7	supra	supra	PROPN
taxlaw-2838	368	8	note	note	NOUN
taxlaw-2838	368	9	30	30	NUM
taxlaw-2838	368	10	,	,	PUNCT
taxlaw-2838	368	11	at	at	ADP
taxlaw-2838	368	12	336	336	NUM
taxlaw-2838	368	13	.	.	PUNCT
taxlaw-2838	368	14	83	83	NUM
taxlaw-2838	368	15	48	48	NUM
taxlaw-2838	368	16	cong	cong	NOUN
taxlaw-2838	368	17	.	.	PUNCT
taxlaw-2838	369	1	rec	rec	PROPN
taxlaw-2838	369	2	.	.	PROPN
taxlaw-2838	369	3	3587	3587	NUM
taxlaw-2838	369	4	(	(	PUNCT
taxlaw-2838	369	5	1912	1912	NUM
taxlaw-2838	369	6	)	)	PUNCT
taxlaw-2838	369	7	(	(	PUNCT
taxlaw-2838	369	8	statement	statement	NOUN
taxlaw-2838	369	9	of	of	ADP
taxlaw-2838	369	10	rep	rep	PROPN
taxlaw-2838	369	11	.	.	PROPN
taxlaw-2838	369	12	underwood	underwood	PROPN
taxlaw-2838	369	13	)	)	PUNCT
taxlaw-2838	369	14	.	.	PUNCT
taxlaw-2838	370	1	underwood	underwood	PROPN
taxlaw-2838	370	2	was	be	AUX
taxlaw-2838	370	3	quoting	quote	VERB
taxlaw-2838	370	4	from	from	ADP
taxlaw-2838	370	5	the	the	DET
taxlaw-2838	370	6	work	work	NOUN
taxlaw-2838	370	7	of	of	ADP
taxlaw-2838	370	8	edwin	edwin	PROPN
taxlaw-2838	370	9	r.a	r.a	PROPN
taxlaw-2838	370	10	.	.	PROPN
taxlaw-2838	370	11	seligman	seligman	PROPN
taxlaw-2838	370	12	.	.	PUNCT
taxlaw-2838	371	1	see	see	VERB
taxlaw-2838	371	2	seligman	seligman	PROPN
taxlaw-2838	371	3	,	,	PUNCT
taxlaw-2838	371	4	supra	supra	PROPN
taxlaw-2838	371	5	note	note	PROPN
taxlaw-2838	371	6	49	49	NUM
taxlaw-2838	371	7	,	,	PUNCT
taxlaw-2838	371	8	at	at	ADP
taxlaw-2838	371	9	661–62	661–62	NUM
taxlaw-2838	371	10	.	.	PUNCT
taxlaw-2838	372	1	84	84	NUM
taxlaw-2838	373	1	i	i	PRON
taxlaw-2838	373	2	d.	d.	PROPN
taxlaw-2838	373	3	85	85	NUM
taxlaw-2838	373	4	i	i	PROPN
taxlaw-2838	373	5	d.	d.	PROPN
taxlaw-2838	373	6	160	160	NUM
taxlaw-2838	373	7	columbia	columbia	PROPN
taxlaw-2838	373	8	journal	journal	PROPN
taxlaw-2838	373	9	of	of	ADP
taxlaw-2838	373	10	tax	tax	NOUN
taxlaw-2838	373	11	law	law	NOUN
taxlaw-2838	373	12	[	[	X
taxlaw-2838	373	13	vol.7:144	vol.7:144	PROPN
taxlaw-2838	373	14	withholding	withholding	NOUN
taxlaw-2838	373	15	system	system	NOUN
taxlaw-2838	373	16	.	.	PUNCT
taxlaw-2838	374	1	this	this	PRON
taxlaw-2838	374	2	did	do	AUX
taxlaw-2838	374	3	not	not	PART
taxlaw-2838	374	4	mean	mean	VERB
taxlaw-2838	374	5	,	,	PUNCT
taxlaw-2838	374	6	of	of	ADP
taxlaw-2838	374	7	course	course	NOUN
taxlaw-2838	374	8	,	,	PUNCT
taxlaw-2838	374	9	that	that	SCONJ
taxlaw-2838	374	10	taxpayers	taxpayer	NOUN
taxlaw-2838	374	11	were	be	AUX
taxlaw-2838	374	12	happy	happy	ADJ
taxlaw-2838	374	13	about	about	ADP
taxlaw-2838	374	14	the	the	DET
taxlaw-2838	374	15	new	new	ADJ
taxlaw-2838	374	16	law	law	NOUN
taxlaw-2838	374	17	and	and	CCONJ
taxlaw-2838	374	18	its	its	PRON
taxlaw-2838	374	19	comprehensive	comprehensive	ADJ
taxlaw-2838	374	20	system	system	NOUN
taxlaw-2838	374	21	of	of	ADP
taxlaw-2838	374	22	taxation	taxation	NOUN
taxlaw-2838	374	23	.	.	PUNCT
taxlaw-2838	375	1	b.	b.	PROPN
taxlaw-2838	375	2	echoes	echo	NOUN
taxlaw-2838	375	3	of	of	ADP
taxlaw-2838	375	4	resistance	resistance	NOUN
taxlaw-2838	375	5	in	in	ADP
taxlaw-2838	375	6	fact	fact	NOUN
taxlaw-2838	375	7	,	,	PUNCT
taxlaw-2838	375	8	there	there	PRON
taxlaw-2838	375	9	was	be	VERB
taxlaw-2838	375	10	a	a	DET
taxlaw-2838	375	11	great	great	ADJ
taxlaw-2838	375	12	deal	deal	NOUN
taxlaw-2838	375	13	of	of	ADP
taxlaw-2838	375	14	resistance	resistance	NOUN
taxlaw-2838	375	15	to	to	ADP
taxlaw-2838	375	16	the	the	DET
taxlaw-2838	375	17	1913	1913	NUM
taxlaw-2838	375	18	income	income	NOUN
taxlaw-2838	375	19	tax	tax	NOUN
taxlaw-2838	375	20	,	,	PUNCT
taxlaw-2838	375	21	notwithstanding	notwithstanding	ADP
taxlaw-2838	375	22	the	the	DET
taxlaw-2838	375	23	success	success	NOUN
taxlaw-2838	375	24	of	of	ADP
taxlaw-2838	375	25	the	the	DET
taxlaw-2838	375	26	sixteenth	sixteenth	ADJ
taxlaw-2838	375	27	amendment	amendment	NOUN
taxlaw-2838	375	28	.	.	PUNCT
taxlaw-2838	376	1	whereas	whereas	SCONJ
taxlaw-2838	376	2	income	income	NOUN
taxlaw-2838	376	3	tax	tax	NOUN
taxlaw-2838	376	4	supporters	supporter	NOUN
taxlaw-2838	376	5	hailed	hail	VERB
taxlaw-2838	376	6	the	the	DET
taxlaw-2838	376	7	new	new	ADJ
taxlaw-2838	376	8	measure	measure	NOUN
taxlaw-2838	376	9	as	as	ADP
taxlaw-2838	376	10	an	an	DET
taxlaw-2838	376	11	example	example	NOUN
taxlaw-2838	376	12	of	of	ADP
taxlaw-2838	376	13	the	the	DET
taxlaw-2838	376	14	united	united	PROPN
taxlaw-2838	376	15	states	states	PROPN
taxlaw-2838	376	16	joining	join	VERB
taxlaw-2838	376	17	other	other	ADJ
taxlaw-2838	376	18	civilized	civilized	ADJ
taxlaw-2838	376	19	,	,	PUNCT
taxlaw-2838	376	20	democratic	democratic	ADJ
taxlaw-2838	376	21	nations	nation	NOUN
taxlaw-2838	376	22	,	,	PUNCT
taxlaw-2838	376	23	opponents	opponent	NOUN
taxlaw-2838	376	24	chided	chide	VERB
taxlaw-2838	376	25	that	that	SCONJ
taxlaw-2838	376	26	the	the	DET
taxlaw-2838	376	27	tax	tax	NOUN
taxlaw-2838	376	28	was	be	AUX
taxlaw-2838	376	29	“	"	PUNCT
taxlaw-2838	376	30	un	un	ADJ
taxlaw-2838	376	31	-	-	ADJ
taxlaw-2838	376	32	american	american	ADJ
taxlaw-2838	376	33	.	.	PUNCT
taxlaw-2838	376	34	”	"	PUNCT
taxlaw-2838	377	1	new	new	PROPN
taxlaw-2838	377	2	york	york	PROPN
taxlaw-2838	377	3	senator	senator	PROPN
taxlaw-2838	377	4	david	david	PROPN
taxlaw-2838	377	5	b.	b.	PROPN
taxlaw-2838	377	6	hill	hill	PROPN
taxlaw-2838	377	7	,	,	PUNCT
taxlaw-2838	377	8	a	a	DET
taxlaw-2838	377	9	longtime	longtime	ADJ
taxlaw-2838	377	10	opponent	opponent	NOUN
taxlaw-2838	377	11	of	of	ADP
taxlaw-2838	377	12	the	the	DET
taxlaw-2838	377	13	income	income	NOUN
taxlaw-2838	377	14	tax	tax	NOUN
taxlaw-2838	377	15	,	,	PUNCT
taxlaw-2838	377	16	warned	warn	VERB
taxlaw-2838	377	17	against	against	ADP
taxlaw-2838	377	18	the	the	DET
taxlaw-2838	377	19	“	"	PUNCT
taxlaw-2838	377	20	european	european	ADJ
taxlaw-2838	377	21	professors	professor	NOUN
taxlaw-2838	377	22	”	"	PUNCT
taxlaw-2838	377	23	who	who	PRON
taxlaw-2838	377	24	were	be	AUX
taxlaw-2838	377	25	promoting	promote	VERB
taxlaw-2838	377	26	a	a	DET
taxlaw-2838	377	27	“	"	PUNCT
taxlaw-2838	377	28	new	new	ADJ
taxlaw-2838	377	29	political	political	ADJ
taxlaw-2838	377	30	economy	economy	NOUN
taxlaw-2838	377	31	for	for	ADP
taxlaw-2838	377	32	universal	universal	ADJ
taxlaw-2838	377	33	application	application	NOUN
taxlaw-2838	377	34	.	.	PUNCT
taxlaw-2838	377	35	”	"	PUNCT
taxlaw-2838	378	1	hill	hill	PROPN
taxlaw-2838	378	2	was	be	AUX
taxlaw-2838	378	3	not	not	PART
taxlaw-2838	378	4	modest	modest	ADJ
taxlaw-2838	378	5	in	in	ADP
taxlaw-2838	378	6	his	his	PRON
taxlaw-2838	378	7	critique	critique	NOUN
taxlaw-2838	378	8	.	.	PUNCT
taxlaw-2838	379	1	“	"	PUNCT
taxlaw-2838	379	2	from	from	ADP
taxlaw-2838	379	3	the	the	DET
taxlaw-2838	379	4	midst	midst	NOUN
taxlaw-2838	379	5	of	of	ADP
taxlaw-2838	379	6	their	their	PRON
taxlaw-2838	379	7	armed	armed	ADJ
taxlaw-2838	379	8	camps	camp	NOUN
taxlaw-2838	379	9	between	between	ADP
taxlaw-2838	379	10	the	the	DET
taxlaw-2838	379	11	danube	danube	NOUN
taxlaw-2838	379	12	and	and	CCONJ
taxlaw-2838	379	13	the	the	DET
taxlaw-2838	379	14	rhine	rhine	NOUN
taxlaw-2838	379	15	,	,	PUNCT
taxlaw-2838	379	16	the	the	DET
taxlaw-2838	379	17	professors	professor	NOUN
taxlaw-2838	379	18	with	with	ADP
taxlaw-2838	379	19	their	their	PRON
taxlaw-2838	379	20	books	book	NOUN
taxlaw-2838	379	21	,	,	PUNCT
taxlaw-2838	379	22	the	the	DET
taxlaw-2838	379	23	socialists	socialist	NOUN
taxlaw-2838	379	24	with	with	ADP
taxlaw-2838	379	25	their	their	PRON
taxlaw-2838	379	26	schemes	scheme	NOUN
taxlaw-2838	379	27	,	,	PUNCT
taxlaw-2838	379	28	the	the	DET
taxlaw-2838	379	29	archaists	archaist	NOUN
taxlaw-2838	379	30	with	with	ADP
taxlaw-2838	379	31	their	their	PRON
taxlaw-2838	379	32	bombs	bomb	NOUN
taxlaw-2838	379	33	,	,	PUNCT
taxlaw-2838	379	34	”	"	PUNCT
taxlaw-2838	379	35	he	he	PRON
taxlaw-2838	379	36	declared	declare	VERB
taxlaw-2838	379	37	,	,	PUNCT
taxlaw-2838	379	38	“	"	PUNCT
taxlaw-2838	379	39	all	all	PRON
taxlaw-2838	379	40	are	be	AUX
taxlaw-2838	379	41	instructing	instruct	VERB
taxlaw-2838	379	42	the	the	DET
taxlaw-2838	379	43	people	people	NOUN
taxlaw-2838	379	44	of	of	ADP
taxlaw-2838	379	45	the	the	DET
taxlaw-2838	379	46	united	united	PROPN
taxlaw-2838	379	47	states	states	PROPN
taxlaw-2838	379	48	in	in	ADP
taxlaw-2838	379	49	the	the	DET
taxlaw-2838	379	50	organization	organization	NOUN
taxlaw-2838	379	51	of	of	ADP
taxlaw-2838	379	52	society	society	NOUN
taxlaw-2838	379	53	,	,	PUNCT
taxlaw-2838	379	54	the	the	DET
taxlaw-2838	379	55	doctrines	doctrine	NOUN
taxlaw-2838	379	56	of	of	ADP
taxlaw-2838	379	57	democracy	democracy	NOUN
taxlaw-2838	379	58	,	,	PUNCT
taxlaw-2838	379	59	and	and	CCONJ
taxlaw-2838	379	60	the	the	DET
taxlaw-2838	379	61	principles	principle	NOUN
taxlaw-2838	379	62	of	of	ADP
taxlaw-2838	379	63	taxation	taxation	NOUN
taxlaw-2838	379	64	.	.	PUNCT
taxlaw-2838	380	1	”86	”86	VERB
taxlaw-2838	380	2	meanwhile	meanwhile	ADV
taxlaw-2838	380	3	,	,	PUNCT
taxlaw-2838	380	4	other	other	ADJ
taxlaw-2838	380	5	income	income	NOUN
taxlaw-2838	380	6	tax	tax	NOUN
taxlaw-2838	380	7	opponents	opponent	NOUN
taxlaw-2838	380	8	criticized	criticize	VERB
taxlaw-2838	380	9	the	the	DET
taxlaw-2838	380	10	collection	collection	NOUN
taxlaw-2838	380	11	system	system	NOUN
taxlaw-2838	380	12	,	,	PUNCT
taxlaw-2838	380	13	reviving	revive	VERB
taxlaw-2838	380	14	the	the	DET
taxlaw-2838	380	15	civil	civil	ADJ
taxlaw-2838	380	16	war	war	NOUN
taxlaw-2838	380	17	claims	claim	VERB
taxlaw-2838	380	18	about	about	ADP
taxlaw-2838	380	19	an	an	DET
taxlaw-2838	380	20	inquisitorial	inquisitorial	ADJ
taxlaw-2838	380	21	“	"	PUNCT
taxlaw-2838	380	22	army	army	NOUN
taxlaw-2838	380	23	of	of	ADP
taxlaw-2838	380	24	officials	official	NOUN
taxlaw-2838	380	25	.	.	PUNCT
taxlaw-2838	380	26	”	"	PUNCT
taxlaw-2838	381	1	87	87	NUM
taxlaw-2838	381	2	philadelphia	philadelphia	PROPN
taxlaw-2838	381	3	representative	representative	NOUN
taxlaw-2838	381	4	robert	robert	PROPN
taxlaw-2838	381	5	adams	adams	PROPN
taxlaw-2838	381	6	jr	jr	PROPN
taxlaw-2838	381	7	.	.	PROPN
taxlaw-2838	381	8	warned	warn	VERB
taxlaw-2838	381	9	that	that	SCONJ
taxlaw-2838	381	10	the	the	DET
taxlaw-2838	381	11	process	process	NOUN
taxlaw-2838	381	12	of	of	ADP
taxlaw-2838	381	13	withholding	withholding	NOUN
taxlaw-2838	381	14	and	and	CCONJ
taxlaw-2838	381	15	selfassessment	selfassessment	NOUN
taxlaw-2838	381	16	would	would	AUX
taxlaw-2838	381	17	“	"	PUNCT
taxlaw-2838	381	18	corrupt	corrupt	ADJ
taxlaw-2838	381	19	”	"	PUNCT
taxlaw-2838	381	20	the	the	DET
taxlaw-2838	381	21	people	people	NOUN
taxlaw-2838	381	22	,	,	PUNCT
taxlaw-2838	381	23	and	and	CCONJ
taxlaw-2838	381	24	bring	bring	VERB
taxlaw-2838	381	25	an	an	DET
taxlaw-2838	381	26	unwanted	unwanted	ADJ
taxlaw-2838	381	27	army	army	NOUN
taxlaw-2838	381	28	of	of	ADP
taxlaw-2838	381	29	“	"	PUNCT
taxlaw-2838	381	30	spies	spy	NOUN
taxlaw-2838	381	31	”	"	PUNCT
taxlaw-2838	381	32	and	and	CCONJ
taxlaw-2838	381	33	“	"	PUNCT
taxlaw-2838	381	34	informants	informant	NOUN
taxlaw-2838	381	35	.	.	PUNCT
taxlaw-2838	381	36	”	"	PUNCT
taxlaw-2838	382	1	88	88	NUM
taxlaw-2838	382	2	other	other	ADJ
taxlaw-2838	382	3	lawmakers	lawmaker	NOUN
taxlaw-2838	382	4	claimed	claim	VERB
taxlaw-2838	382	5	the	the	DET
taxlaw-2838	382	6	income	income	NOUN
taxlaw-2838	382	7	tax	tax	NOUN
taxlaw-2838	382	8	and	and	CCONJ
taxlaw-2838	382	9	the	the	DET
taxlaw-2838	382	10	comprehensive	comprehensive	ADJ
taxlaw-2838	382	11	withholding	withholding	NOUN
taxlaw-2838	382	12	system	system	NOUN
taxlaw-2838	382	13	would	would	AUX
taxlaw-2838	382	14	put	put	VERB
taxlaw-2838	382	15	“	"	PUNCT
taxlaw-2838	382	16	a	a	DET
taxlaw-2838	382	17	premium	premium	NOUN
taxlaw-2838	382	18	upon	upon	SCONJ
taxlaw-2838	382	19	dishonesty	dishonesty	NOUN
taxlaw-2838	382	20	and	and	CCONJ
taxlaw-2838	382	21	evasion	evasion	NOUN
taxlaw-2838	382	22	of	of	ADP
taxlaw-2838	382	23	the	the	DET
taxlaw-2838	382	24	law	law	NOUN
taxlaw-2838	382	25	.	.	PUNCT
taxlaw-2838	383	1	”89	”89	PROPN
taxlaw-2838	383	2	to	to	PART
taxlaw-2838	383	3	guard	guard	VERB
taxlaw-2838	383	4	against	against	ADP
taxlaw-2838	383	5	any	any	DET
taxlaw-2838	383	6	potential	potential	ADJ
taxlaw-2838	383	7	dishonesty	dishonesty	NOUN
taxlaw-2838	383	8	and	and	CCONJ
taxlaw-2838	383	9	evasion	evasion	NOUN
taxlaw-2838	383	10	,	,	PUNCT
taxlaw-2838	383	11	the	the	DET
taxlaw-2838	383	12	1913	1913	NUM
taxlaw-2838	383	13	law	law	NOUN
taxlaw-2838	383	14	empowered	empower	VERB
taxlaw-2838	383	15	the	the	DET
taxlaw-2838	383	16	u.s	u.s	PROPN
taxlaw-2838	383	17	.	.	PROPN
taxlaw-2838	383	18	treasury	treasury	PROPN
taxlaw-2838	383	19	department	department	PROPN
taxlaw-2838	383	20	to	to	PART
taxlaw-2838	383	21	develop	develop	VERB
taxlaw-2838	383	22	the	the	DET
taxlaw-2838	383	23	necessary	necessary	ADJ
taxlaw-2838	383	24	bureaucratic	bureaucratic	ADJ
taxlaw-2838	383	25	details	detail	NOUN
taxlaw-2838	383	26	and	and	CCONJ
taxlaw-2838	383	27	machinery	machinery	NOUN
taxlaw-2838	383	28	to	to	PART
taxlaw-2838	383	29	enforce	enforce	VERB
taxlaw-2838	383	30	the	the	DET
taxlaw-2838	383	31	new	new	ADJ
taxlaw-2838	383	32	system	system	NOUN
taxlaw-2838	383	33	of	of	ADP
taxlaw-2838	383	34	withholding	withholding	NOUN
taxlaw-2838	383	35	.	.	PUNCT
taxlaw-2838	384	1	reflecting	reflect	VERB
taxlaw-2838	384	2	back	back	ADV
taxlaw-2838	384	3	on	on	ADP
taxlaw-2838	384	4	the	the	DET
taxlaw-2838	384	5	civil	civil	ADJ
taxlaw-2838	384	6	war	war	NOUN
taxlaw-2838	384	7	experience	experience	NOUN
taxlaw-2838	384	8	,	,	PUNCT
taxlaw-2838	384	9	wilson	wilson	PROPN
taxlaw-2838	384	10	’s	’s	PART
taxlaw-2838	384	11	treasury	treasury	PROPN
taxlaw-2838	384	12	secretary	secretary	PROPN
taxlaw-2838	384	13	william	william	PROPN
taxlaw-2838	384	14	mcadoo	mcadoo	PROPN
taxlaw-2838	384	15	was	be	AUX
taxlaw-2838	384	16	well	well	ADV
taxlaw-2838	384	17	aware	aware	ADJ
taxlaw-2838	384	18	of	of	ADP
taxlaw-2838	384	19	the	the	DET
taxlaw-2838	384	20	need	need	NOUN
taxlaw-2838	384	21	to	to	PART
taxlaw-2838	384	22	create	create	VERB
taxlaw-2838	384	23	a	a	DET
taxlaw-2838	384	24	robust	robust	ADJ
taxlaw-2838	384	25	tax	tax	NOUN
taxlaw-2838	384	26	enforcement	enforcement	NOUN
taxlaw-2838	384	27	system.90	system.90	ADV
taxlaw-2838	384	28	unlike	unlike	ADP
taxlaw-2838	384	29	the	the	DET
taxlaw-2838	384	30	civil	civil	ADJ
taxlaw-2838	384	31	war	war	NOUN
taxlaw-2838	384	32	emergency	emergency	NOUN
taxlaw-2838	384	33	,	,	PUNCT
taxlaw-2838	384	34	the	the	DET
taxlaw-2838	384	35	1913	1913	NUM
taxlaw-2838	384	36	income	income	NOUN
taxlaw-2838	384	37	tax	tax	NOUN
taxlaw-2838	384	38	was	be	AUX
taxlaw-2838	384	39	adopted	adopt	VERB
taxlaw-2838	384	40	at	at	ADP
taxlaw-2838	384	41	a	a	DET
taxlaw-2838	384	42	time	time	NOUN
taxlaw-2838	384	43	of	of	ADP
taxlaw-2838	384	44	relative	relative	ADJ
taxlaw-2838	384	45	calm	calm	NOUN
taxlaw-2838	384	46	.	.	PUNCT
taxlaw-2838	385	1	in	in	ADP
taxlaw-2838	385	2	puzzling	puzzle	VERB
taxlaw-2838	385	3	over	over	ADP
taxlaw-2838	385	4	the	the	DET
taxlaw-2838	385	5	new	new	ADJ
taxlaw-2838	385	6	administrative	administrative	ADJ
taxlaw-2838	385	7	machinery	machinery	NOUN
taxlaw-2838	385	8	,	,	PUNCT
taxlaw-2838	385	9	policymakers	policymaker	NOUN
taxlaw-2838	385	10	in	in	ADP
taxlaw-2838	385	11	the	the	DET
taxlaw-2838	385	12	treasury	treasury	NOUN
taxlaw-2838	385	13	could	could	AUX
taxlaw-2838	385	14	think	think	VERB
taxlaw-2838	385	15	carefully	carefully	ADV
taxlaw-2838	385	16	about	about	ADP
taxlaw-2838	385	17	how	how	SCONJ
taxlaw-2838	385	18	to	to	PART
taxlaw-2838	385	19	improve	improve	VERB
taxlaw-2838	385	20	upon	upon	SCONJ
taxlaw-2838	385	21	past	past	ADJ
taxlaw-2838	385	22	experiences	experience	NOUN
taxlaw-2838	385	23	with	with	ADP
taxlaw-2838	385	24	withholding	withholding	NOUN
taxlaw-2838	385	25	.	.	PUNCT
taxlaw-2838	386	1	one	one	NUM
taxlaw-2838	386	2	attempted	attempt	VERB
taxlaw-2838	386	3	improvement	improvement	NOUN
taxlaw-2838	386	4	was	be	AUX
taxlaw-2838	386	5	to	to	PART
taxlaw-2838	386	6	combine	combine	VERB
taxlaw-2838	386	7	information	information	NOUN
taxlaw-2838	386	8	reporting	reporting	NOUN
taxlaw-2838	386	9	with	with	ADP
taxlaw-2838	386	10	withholding	withholding	NOUN
taxlaw-2838	386	11	.	.	PUNCT
taxlaw-2838	387	1	less	less	ADJ
taxlaw-2838	387	2	than	than	ADP
taxlaw-2838	387	3	a	a	DET
taxlaw-2838	387	4	month	month	NOUN
taxlaw-2838	387	5	after	after	ADP
taxlaw-2838	387	6	the	the	DET
taxlaw-2838	387	7	enactment	enactment	NOUN
taxlaw-2838	387	8	of	of	ADP
taxlaw-2838	387	9	the	the	DET
taxlaw-2838	387	10	1913	1913	NUM
taxlaw-2838	387	11	law	law	NOUN
taxlaw-2838	387	12	,	,	PUNCT
taxlaw-2838	387	13	the	the	DET
taxlaw-2838	387	14	treasury	treasury	PROPN
taxlaw-2838	387	15	department	department	PROPN
taxlaw-2838	387	16	issued	issue	VERB
taxlaw-2838	387	17	two	two	NUM
taxlaw-2838	387	18	detailed	detailed	ADJ
taxlaw-2838	387	19	regulations	regulation	NOUN
taxlaw-2838	387	20	outlining	outline	VERB
taxlaw-2838	387	21	the	the	DET
taxlaw-2838	387	22	specific	specific	ADJ
taxlaw-2838	387	23	requirements	requirement	NOUN
taxlaw-2838	387	24	of	of	ADP
taxlaw-2838	387	25	the	the	DET
taxlaw-2838	387	26	new	new	ADJ
taxlaw-2838	387	27	withholding	withholding	NOUN
taxlaw-2838	387	28	system.91	system.91	NOUN
taxlaw-2838	387	29	these	these	DET
taxlaw-2838	387	30	regulations	regulation	NOUN
taxlaw-2838	387	31	provided	provide	VERB
taxlaw-2838	387	32	precise	precise	ADJ
taxlaw-2838	387	33	guidance	guidance	NOUN
taxlaw-2838	387	34	on	on	ADP
taxlaw-2838	387	35	which	which	PRON
taxlaw-2838	387	36	financial	financial	ADJ
taxlaw-2838	387	37	institutions	institution	NOUN
taxlaw-2838	387	38	in	in	ADP
taxlaw-2838	387	39	the	the	DET
taxlaw-2838	387	40	chain	chain	NOUN
taxlaw-2838	387	41	of	of	ADP
taxlaw-2838	387	42	fiduciary	fiduciary	ADJ
taxlaw-2838	387	43	agents	agent	NOUN
taxlaw-2838	387	44	had	have	VERB
taxlaw-2838	387	45	the	the	DET
taxlaw-2838	387	46	legal	legal	ADJ
taxlaw-2838	387	47	duty	duty	NOUN
taxlaw-2838	387	48	to	to	PART
taxlaw-2838	387	49	collect	collect	VERB
taxlaw-2838	387	50	and	and	CCONJ
taxlaw-2838	387	51	remit	remit	VERB
taxlaw-2838	387	52	taxes	taxis	NOUN
taxlaw-2838	387	53	.	.	PUNCT
taxlaw-2838	388	1	they	they	PRON
taxlaw-2838	388	2	also	also	ADV
taxlaw-2838	388	3	emphasized	emphasize	VERB
taxlaw-2838	388	4	the	the	DET
taxlaw-2838	388	5	importance	importance	NOUN
taxlaw-2838	388	6	of	of	ADP
taxlaw-2838	388	7	ascertaining	ascertain	VERB
taxlaw-2838	388	8	accurate	accurate	ADJ
taxlaw-2838	388	9	tax	tax	NOUN
taxlaw-2838	388	10	information	information	NOUN
taxlaw-2838	388	11	and	and	CCONJ
taxlaw-2838	388	12	using	use	VERB
taxlaw-2838	388	13	institutions	institution	NOUN
taxlaw-2838	388	14	like	like	ADP
taxlaw-2838	388	15	large	large	ADJ
taxlaw-2838	388	16	-	-	PUNCT
taxlaw-2838	388	17	scale	scale	NOUN
taxlaw-2838	388	18	,	,	PUNCT
taxlaw-2838	388	19	industrial	industrial	ADJ
taxlaw-2838	388	20	corporations	corporation	NOUN
taxlaw-2838	388	21	as	as	ADP
taxlaw-2838	388	22	deputized	deputize	VERB
taxlaw-2838	388	23	tax	tax	NOUN
taxlaw-2838	388	24	-	-	PUNCT
taxlaw-2838	388	25	collecting	collect	VERB
taxlaw-2838	388	26	agents.92	agents.92	NOUN
taxlaw-2838	388	27	in	in	ADP
taxlaw-2838	388	28	short	short	ADJ
taxlaw-2838	388	29	,	,	PUNCT
taxlaw-2838	388	30	the	the	DET
taxlaw-2838	388	31	treasury	treasury	PROPN
taxlaw-2838	388	32	department	department	PROPN
taxlaw-2838	388	33	appeared	appear	VERB
taxlaw-2838	388	34	to	to	PART
taxlaw-2838	388	35	agree	agree	VERB
taxlaw-2838	388	36	with	with	ADP
taxlaw-2838	388	37	underwood	underwood	PROPN
taxlaw-2838	388	38	’s	’s	PART
taxlaw-2838	388	39	theory	theory	NOUN
taxlaw-2838	388	40	that	that	SCONJ
taxlaw-2838	388	41	the	the	DET
taxlaw-2838	388	42	development	development	NOUN
taxlaw-2838	388	43	of	of	ADP
taxlaw-2838	388	44	corporate	corporate	ADJ
taxlaw-2838	388	45	capitalism	capitalism	NOUN
taxlaw-2838	388	46	in	in	ADP
taxlaw-2838	388	47	the	the	DET
taxlaw-2838	388	48	united	united	PROPN
taxlaw-2838	388	49	states	states	PROPN
taxlaw-2838	388	50	provided	provide	VERB
taxlaw-2838	388	51	a	a	DET
taxlaw-2838	388	52	unique	unique	ADJ
taxlaw-2838	388	53	opportunity	opportunity	NOUN
taxlaw-2838	388	54	for	for	ADP
taxlaw-2838	388	55	tax	tax	NOUN
taxlaw-2838	388	56	authorities	authority	NOUN
taxlaw-2838	388	57	.	.	PUNCT
taxlaw-2838	389	1	86	86	NUM
taxlaw-2838	389	2	huret	huret	NOUN
taxlaw-2838	389	3	,	,	PUNCT
taxlaw-2838	389	4	supra	supra	PROPN
taxlaw-2838	389	5	note	note	NOUN
taxlaw-2838	389	6	5	5	NUM
taxlaw-2838	389	7	,	,	PUNCT
taxlaw-2838	389	8	at	at	ADP
taxlaw-2838	389	9	85	85	NUM
taxlaw-2838	389	10	(	(	PUNCT
taxlaw-2838	389	11	quoting	quote	VERB
taxlaw-2838	389	12	david	david	PROPN
taxlaw-2838	389	13	b.	b.	PROPN
taxlaw-2838	389	14	hill	hill	PROPN
taxlaw-2838	389	15	)	)	PUNCT
taxlaw-2838	389	16	.	.	PUNCT
taxlaw-2838	390	1	87	87	NUM
taxlaw-2838	390	2	see	see	VERB
taxlaw-2838	390	3	supra	supra	ADJ
taxlaw-2838	390	4	text	text	NOUN
taxlaw-2838	390	5	accompanying	accompany	VERB
taxlaw-2838	390	6	notes	note	NOUN
taxlaw-2838	390	7	61–64	61–64	PROPN
taxlaw-2838	390	8	.	.	PUNCT
taxlaw-2838	390	9	88	88	NUM
taxlaw-2838	390	10	huret	huret	NOUN
taxlaw-2838	390	11	,	,	PUNCT
taxlaw-2838	390	12	supra	supra	PROPN
taxlaw-2838	390	13	note	note	NOUN
taxlaw-2838	390	14	5	5	NUM
taxlaw-2838	390	15	,	,	PUNCT
taxlaw-2838	390	16	at	at	ADP
taxlaw-2838	390	17	86	86	NUM
taxlaw-2838	390	18	.	.	NUM
taxlaw-2838	390	19	89	89	NUM
taxlaw-2838	391	1	i	i	PRON
taxlaw-2838	391	2	d.	d.	PROPN
taxlaw-2838	391	3	(	(	PUNCT
taxlaw-2838	391	4	quoting	quote	VERB
taxlaw-2838	391	5	new	new	PROPN
taxlaw-2838	391	6	jersey	jersey	PROPN
taxlaw-2838	391	7	senator	senator	PROPN
taxlaw-2838	391	8	james	james	PROPN
taxlaw-2838	391	9	smith	smith	PROPN
taxlaw-2838	391	10	jr	jr	PROPN
taxlaw-2838	391	11	.	.	PROPN
taxlaw-2838	391	12	)	)	PUNCT
taxlaw-2838	391	13	.	.	PUNCT
taxlaw-2838	392	1	90	90	NUM
taxlaw-2838	392	2	william	william	PROPN
taxlaw-2838	392	3	g.	g.	PROPN
taxlaw-2838	392	4	mcadoo	mcadoo	PROPN
taxlaw-2838	392	5	,	,	PUNCT
taxlaw-2838	392	6	crowded	crowded	ADJ
taxlaw-2838	392	7	years	year	NOUN
taxlaw-2838	392	8	:	:	PUNCT
taxlaw-2838	392	9	the	the	DET
taxlaw-2838	392	10	reminiscences	reminiscence	NOUN
taxlaw-2838	392	11	of	of	ADP
taxlaw-2838	392	12	william	william	PROPN
taxlaw-2838	392	13	g.	g.	PROPN
taxlaw-2838	392	14	mcadoo	mcadoo	PROPN
taxlaw-2838	392	15	202	202	NUM
taxlaw-2838	392	16	-	-	SYM
taxlaw-2838	392	17	03	03	NUM
taxlaw-2838	392	18	,	,	PUNCT
taxlaw-2838	392	19	207	207	NUM
taxlaw-2838	392	20	-	-	SYM
taxlaw-2838	392	21	18	18	NUM
taxlaw-2838	392	22	(	(	PUNCT
taxlaw-2838	392	23	1931	1931	NUM
taxlaw-2838	392	24	)	)	PUNCT
taxlaw-2838	392	25	.	.	PUNCT
taxlaw-2838	393	1	91	91	NUM
taxlaw-2838	393	2	treas	trea	NOUN
taxlaw-2838	393	3	.	.	PUNCT
taxlaw-2838	394	1	reg	reg	PROPN
taxlaw-2838	394	2	.	.	PROPN
taxlaw-2838	394	3	of	of	ADP
taxlaw-2838	394	4	oct	oct	PROPN
taxlaw-2838	394	5	.	.	PROPN
taxlaw-2838	394	6	25	25	NUM
taxlaw-2838	394	7	,	,	PUNCT
taxlaw-2838	394	8	1913	1913	NUM
taxlaw-2838	394	9	;	;	PUNCT
taxlaw-2838	395	1	treas	treas	PROPN
taxlaw-2838	395	2	.	.	PUNCT
taxlaw-2838	396	1	reg	reg	PROPN
taxlaw-2838	396	2	.	.	PROPN
taxlaw-2838	396	3	of	of	ADP
taxlaw-2838	396	4	oct	oct	PROPN
taxlaw-2838	396	5	.	.	PROPN
taxlaw-2838	396	6	31	31	NUM
taxlaw-2838	396	7	,	,	PUNCT
taxlaw-2838	396	8	1913	1913	NUM
taxlaw-2838	396	9	;	;	PUNCT
taxlaw-2838	396	10	see	see	VERB
taxlaw-2838	396	11	also	also	ADV
taxlaw-2838	396	12	roger	roger	PROPN
taxlaw-2838	396	13	foster	foster	PROPN
taxlaw-2838	396	14	,	,	PUNCT
taxlaw-2838	396	15	a	a	DET
taxlaw-2838	396	16	treatise	treatise	NOUN
taxlaw-2838	396	17	on	on	ADP
taxlaw-2838	396	18	the	the	DET
taxlaw-2838	396	19	federal	federal	ADJ
taxlaw-2838	396	20	income	income	NOUN
taxlaw-2838	396	21	tax	tax	NOUN
taxlaw-2838	396	22	under	under	ADP
taxlaw-2838	396	23	the	the	DET
taxlaw-2838	396	24	act	act	NOUN
taxlaw-2838	396	25	of	of	ADP
taxlaw-2838	396	26	1913	1913	NUM
taxlaw-2838	396	27	(	(	PUNCT
taxlaw-2838	396	28	1913	1913	NUM
taxlaw-2838	396	29	)	)	PUNCT
taxlaw-2838	396	30	.	.	PUNCT
taxlaw-2838	397	1	92	92	NUM
taxlaw-2838	397	2	mehrotra	mehrotra	ADJ
taxlaw-2838	397	3	,	,	PUNCT
taxlaw-2838	397	4	supra	supra	ADJ
taxlaw-2838	397	5	note	note	NOUN
taxlaw-2838	397	6	10	10	NUM
taxlaw-2838	397	7	,	,	PUNCT
taxlaw-2838	397	8	at	at	ADP
taxlaw-2838	397	9	283	283	NUM
taxlaw-2838	397	10	.	.	X
taxlaw-2838	397	11	2016	2016	NUM
taxlaw-2838	397	12	]	]	PUNCT
taxlaw-2838	397	13	social	social	ADJ
taxlaw-2838	397	14	learning	learning	NOUN
taxlaw-2838	397	15	and	and	CCONJ
taxlaw-2838	397	16	the	the	DET
taxlaw-2838	397	17	early	early	ADJ
taxlaw-2838	397	18	history	history	NOUN
taxlaw-2838	397	19	of	of	ADP
taxlaw-2838	397	20	u.s	u.s	PROPN
taxlaw-2838	397	21	.	.	PROPN
taxlaw-2838	397	22	tax	tax	NOUN
taxlaw-2838	397	23	withholding	withhold	VERB
taxlaw-2838	397	24	161	161	NUM
taxlaw-2838	397	25	c.	c.	NOUN
taxlaw-2838	397	26	the	the	DET
taxlaw-2838	397	27	legal	legal	ADJ
taxlaw-2838	397	28	significance	significance	NOUN
taxlaw-2838	397	29	of	of	ADP
taxlaw-2838	397	30	withholding	withhold	VERB
taxlaw-2838	397	31	the	the	DET
taxlaw-2838	397	32	significance	significance	NOUN
taxlaw-2838	397	33	of	of	ADP
taxlaw-2838	397	34	these	these	DET
taxlaw-2838	397	35	administrative	administrative	ADJ
taxlaw-2838	397	36	reforms	reform	NOUN
taxlaw-2838	397	37	did	do	AUX
taxlaw-2838	397	38	not	not	PART
taxlaw-2838	397	39	escape	escape	VERB
taxlaw-2838	397	40	the	the	DET
taxlaw-2838	397	41	notice	notice	NOUN
taxlaw-2838	397	42	of	of	ADP
taxlaw-2838	397	43	legal	legal	ADJ
taxlaw-2838	397	44	experts	expert	NOUN
taxlaw-2838	397	45	.	.	PUNCT
taxlaw-2838	398	1	garrard	garrard	PROPN
taxlaw-2838	398	2	glenn	glenn	PROPN
taxlaw-2838	398	3	,	,	PUNCT
taxlaw-2838	398	4	a	a	DET
taxlaw-2838	398	5	new	new	PROPN
taxlaw-2838	398	6	york	york	PROPN
taxlaw-2838	398	7	commercial	commercial	ADJ
taxlaw-2838	398	8	lawyer	lawyer	NOUN
taxlaw-2838	398	9	and	and	CCONJ
taxlaw-2838	398	10	occasional	occasional	PROPN
taxlaw-2838	398	11	columbia	columbia	PROPN
taxlaw-2838	398	12	law	law	PROPN
taxlaw-2838	398	13	school	school	NOUN
taxlaw-2838	398	14	lecturer	lecturer	NOUN
taxlaw-2838	398	15	,	,	PUNCT
taxlaw-2838	398	16	identified	identify	VERB
taxlaw-2838	398	17	“	"	PUNCT
taxlaw-2838	398	18	collection	collection	NOUN
taxlaw-2838	398	19	at	at	ADP
taxlaw-2838	398	20	the	the	DET
taxlaw-2838	398	21	source	source	NOUN
taxlaw-2838	398	22	”	"	PUNCT
taxlaw-2838	398	23	as	as	ADP
taxlaw-2838	398	24	“	"	PUNCT
taxlaw-2838	398	25	the	the	DET
taxlaw-2838	398	26	new	new	ADJ
taxlaw-2838	398	27	law	law	NOUN
taxlaw-2838	398	28	’s	’s	PART
taxlaw-2838	398	29	most	most	ADJ
taxlaw-2838	398	30	salient	salient	NOUN
taxlaw-2838	398	31	,	,	PUNCT
taxlaw-2838	398	32	if	if	SCONJ
taxlaw-2838	398	33	not	not	PART
taxlaw-2838	398	34	its	its	PRON
taxlaw-2838	398	35	most	most	ADV
taxlaw-2838	398	36	popular	popular	ADJ
taxlaw-2838	398	37	feature	feature	NOUN
taxlaw-2838	398	38	.	.	PUNCT
taxlaw-2838	398	39	”	"	PUNCT
taxlaw-2838	399	1	what	what	PRON
taxlaw-2838	399	2	caught	catch	VERB
taxlaw-2838	399	3	glenn	glenn	PROPN
taxlaw-2838	399	4	’s	’s	PART
taxlaw-2838	399	5	attention	attention	NOUN
taxlaw-2838	399	6	was	be	AUX
taxlaw-2838	399	7	how	how	SCONJ
taxlaw-2838	399	8	the	the	DET
taxlaw-2838	399	9	new	new	ADJ
taxlaw-2838	399	10	regulations	regulation	NOUN
taxlaw-2838	399	11	authorized	authorize	VERB
taxlaw-2838	399	12	a	a	DET
taxlaw-2838	399	13	form	form	NOUN
taxlaw-2838	399	14	of	of	ADP
taxlaw-2838	399	15	private	private	ADJ
taxlaw-2838	399	16	,	,	PUNCT
taxlaw-2838	399	17	third	third	ADJ
taxlaw-2838	399	18	-	-	PUNCT
taxlaw-2838	399	19	party	party	NOUN
taxlaw-2838	399	20	reporting	reporting	NOUN
taxlaw-2838	399	21	and	and	CCONJ
taxlaw-2838	399	22	remittance	remittance	NOUN
taxlaw-2838	399	23	that	that	PRON
taxlaw-2838	399	24	appeared	appear	VERB
taxlaw-2838	399	25	revolutionary	revolutionary	ADJ
taxlaw-2838	399	26	.	.	PUNCT
taxlaw-2838	400	1	in	in	ADP
taxlaw-2838	400	2	the	the	DET
taxlaw-2838	400	3	case	case	NOUN
taxlaw-2838	400	4	of	of	ADP
taxlaw-2838	400	5	interest	interest	NOUN
taxlaw-2838	400	6	payments	payment	NOUN
taxlaw-2838	400	7	,	,	PUNCT
taxlaw-2838	400	8	for	for	ADP
taxlaw-2838	400	9	instance	instance	NOUN
taxlaw-2838	400	10	,	,	PUNCT
taxlaw-2838	400	11	the	the	DET
taxlaw-2838	400	12	regulations	regulation	NOUN
taxlaw-2838	400	13	required	require	VERB
taxlaw-2838	400	14	debtor	debtor	NOUN
taxlaw-2838	400	15	corporations	corporation	NOUN
taxlaw-2838	400	16	and	and	CCONJ
taxlaw-2838	400	17	financial	financial	ADJ
taxlaw-2838	400	18	institutions	institution	NOUN
taxlaw-2838	400	19	to	to	PART
taxlaw-2838	400	20	remit	remit	VERB
taxlaw-2838	400	21	withheld	withhold	VERB
taxlaw-2838	400	22	taxes	taxis	NOUN
taxlaw-2838	400	23	along	along	ADP
taxlaw-2838	400	24	with	with	ADP
taxlaw-2838	400	25	certificates	certificate	NOUN
taxlaw-2838	400	26	of	of	ADP
taxlaw-2838	400	27	ownership	ownership	NOUN
taxlaw-2838	400	28	identifying	identify	VERB
taxlaw-2838	400	29	the	the	DET
taxlaw-2838	400	30	taxpayer	taxpayer	NOUN
taxlaw-2838	400	31	/	/	SYM
taxlaw-2838	400	32	creditor	creditor	NOUN
taxlaw-2838	400	33	.	.	PUNCT
taxlaw-2838	401	1	similar	similar	ADJ
taxlaw-2838	401	2	rules	rule	NOUN
taxlaw-2838	401	3	were	be	AUX
taxlaw-2838	401	4	established	establish	VERB
taxlaw-2838	401	5	for	for	ADP
taxlaw-2838	401	6	other	other	ADJ
taxlaw-2838	401	7	forms	form	NOUN
taxlaw-2838	401	8	of	of	ADP
taxlaw-2838	401	9	fixed	fix	VERB
taxlaw-2838	401	10	income	income	NOUN
taxlaw-2838	401	11	payments	payment	NOUN
taxlaw-2838	401	12	.	.	PUNCT
taxlaw-2838	402	1	“	"	PUNCT
taxlaw-2838	402	2	thus	thus	ADV
taxlaw-2838	402	3	in	in	ADP
taxlaw-2838	402	4	every	every	DET
taxlaw-2838	402	5	case	case	NOUN
taxlaw-2838	402	6	of	of	ADP
taxlaw-2838	402	7	deduction	deduction	NOUN
taxlaw-2838	402	8	at	at	ADP
taxlaw-2838	402	9	the	the	DET
taxlaw-2838	402	10	source	source	NOUN
taxlaw-2838	402	11	,	,	PUNCT
taxlaw-2838	402	12	”	"	PUNCT
taxlaw-2838	402	13	wrote	write	VERB
taxlaw-2838	402	14	glenn	glenn	PROPN
taxlaw-2838	402	15	,	,	PUNCT
taxlaw-2838	402	16	“	"	PUNCT
taxlaw-2838	402	17	the	the	DET
taxlaw-2838	402	18	government	government	NOUN
taxlaw-2838	402	19	ends	end	VERB
taxlaw-2838	402	20	by	by	ADP
taxlaw-2838	402	21	not	not	PART
taxlaw-2838	402	22	only	only	ADV
taxlaw-2838	402	23	getting	get	VERB
taxlaw-2838	402	24	the	the	DET
taxlaw-2838	402	25	tax	tax	NOUN
taxlaw-2838	402	26	,	,	PUNCT
taxlaw-2838	402	27	but	but	CCONJ
taxlaw-2838	402	28	by	by	ADP
taxlaw-2838	402	29	knowing	know	VERB
taxlaw-2838	402	30	whom	whom	PRON
taxlaw-2838	402	31	it	it	PRON
taxlaw-2838	402	32	is	be	AUX
taxlaw-2838	402	33	taxing	tax	VERB
taxlaw-2838	402	34	.	.	PUNCT
taxlaw-2838	403	1	”93	”93	ADV
taxlaw-2838	403	2	citing	cite	VERB
taxlaw-2838	403	3	to	to	ADP
taxlaw-2838	403	4	the	the	DET
taxlaw-2838	403	5	supreme	supreme	PROPN
taxlaw-2838	403	6	court	court	PROPN
taxlaw-2838	403	7	case	case	NOUN
taxlaw-2838	403	8	upholding	uphold	VERB
taxlaw-2838	403	9	the	the	DET
taxlaw-2838	403	10	civil	civil	ADJ
taxlaw-2838	403	11	war	war	NOUN
taxlaw-2838	403	12	use	use	NOUN
taxlaw-2838	403	13	of	of	ADP
taxlaw-2838	403	14	withholding,94	withholding,94	PROPN
taxlaw-2838	403	15	glenn	glenn	PROPN
taxlaw-2838	403	16	explained	explain	VERB
taxlaw-2838	403	17	that	that	SCONJ
taxlaw-2838	403	18	the	the	DET
taxlaw-2838	403	19	courts	court	NOUN
taxlaw-2838	403	20	had	have	AUX
taxlaw-2838	403	21	long	long	ADV
taxlaw-2838	403	22	upheld	uphold	VERB
taxlaw-2838	403	23	the	the	DET
taxlaw-2838	403	24	use	use	NOUN
taxlaw-2838	403	25	of	of	ADP
taxlaw-2838	403	26	a	a	DET
taxlaw-2838	403	27	business	business	NOUN
taxlaw-2838	403	28	corporation	corporation	NOUN
taxlaw-2838	403	29	as	as	ADP
taxlaw-2838	403	30	“	"	PUNCT
taxlaw-2838	403	31	an	an	DET
taxlaw-2838	403	32	agent	agent	NOUN
taxlaw-2838	403	33	of	of	ADP
taxlaw-2838	403	34	the	the	DET
taxlaw-2838	403	35	government	government	NOUN
taxlaw-2838	403	36	for	for	ADP
taxlaw-2838	403	37	the	the	DET
taxlaw-2838	403	38	collection	collection	NOUN
taxlaw-2838	403	39	of	of	ADP
taxlaw-2838	403	40	the	the	DET
taxlaw-2838	403	41	tax	tax	NOUN
taxlaw-2838	403	42	.	.	PUNCT
taxlaw-2838	403	43	”	"	PUNCT
taxlaw-2838	404	1	the	the	DET
taxlaw-2838	404	2	new	new	ADJ
taxlaw-2838	404	3	regulations	regulation	NOUN
taxlaw-2838	404	4	,	,	PUNCT
taxlaw-2838	404	5	however	however	ADV
taxlaw-2838	404	6	,	,	PUNCT
taxlaw-2838	404	7	went	go	VERB
taxlaw-2838	404	8	further	far	ADV
taxlaw-2838	404	9	.	.	PUNCT
taxlaw-2838	405	1	they	they	PRON
taxlaw-2838	405	2	“	"	PUNCT
taxlaw-2838	405	3	laid	lay	VERB
taxlaw-2838	405	4	upon	upon	SCONJ
taxlaw-2838	405	5	this	this	DET
taxlaw-2838	405	6	citizen	citizen	NOUN
taxlaw-2838	405	7	turned	turn	VERB
taxlaw-2838	405	8	tax	tax	NOUN
taxlaw-2838	405	9	gatherer	gatherer	NOUN
taxlaw-2838	405	10	the	the	DET
taxlaw-2838	405	11	additional	additional	ADJ
taxlaw-2838	405	12	duty	duty	NOUN
taxlaw-2838	405	13	of	of	ADP
taxlaw-2838	405	14	collecting	collect	VERB
taxlaw-2838	405	15	from	from	ADP
taxlaw-2838	405	16	the	the	DET
taxlaw-2838	405	17	creditor	creditor	NOUN
taxlaw-2838	405	18	a	a	DET
taxlaw-2838	405	19	statement	statement	NOUN
taxlaw-2838	405	20	identifying	identify	VERB
taxlaw-2838	405	21	himself	himself	PRON
taxlaw-2838	405	22	as	as	ADP
taxlaw-2838	405	23	such	such	ADJ
taxlaw-2838	405	24	.	.	PUNCT
taxlaw-2838	406	1	”95	”95	NOUN
taxlaw-2838	406	2	the	the	DET
taxlaw-2838	406	3	gathering	gathering	NOUN
taxlaw-2838	406	4	and	and	CCONJ
taxlaw-2838	406	5	disclosure	disclosure	NOUN
taxlaw-2838	406	6	of	of	ADP
taxlaw-2838	406	7	this	this	DET
taxlaw-2838	406	8	type	type	NOUN
taxlaw-2838	406	9	of	of	ADP
taxlaw-2838	406	10	personal	personal	ADJ
taxlaw-2838	406	11	information	information	NOUN
taxlaw-2838	406	12	was	be	AUX
taxlaw-2838	406	13	precisely	precisely	ADV
taxlaw-2838	406	14	what	what	PRON
taxlaw-2838	406	15	income	income	NOUN
taxlaw-2838	406	16	tax	tax	NOUN
taxlaw-2838	406	17	detractors	detractor	NOUN
taxlaw-2838	406	18	feared	fear	VERB
taxlaw-2838	406	19	when	when	SCONJ
taxlaw-2838	406	20	they	they	PRON
taxlaw-2838	406	21	claimed	claim	VERB
taxlaw-2838	406	22	that	that	SCONJ
taxlaw-2838	406	23	the	the	DET
taxlaw-2838	406	24	new	new	ADJ
taxlaw-2838	406	25	law	law	NOUN
taxlaw-2838	406	26	would	would	AUX
taxlaw-2838	406	27	be	be	AUX
taxlaw-2838	406	28	inquisitorial	inquisitorial	ADJ
taxlaw-2838	406	29	.	.	PUNCT
taxlaw-2838	407	1	with	with	ADP
taxlaw-2838	407	2	the	the	DET
taxlaw-2838	407	3	new	new	ADJ
taxlaw-2838	407	4	law	law	NOUN
taxlaw-2838	407	5	and	and	CCONJ
taxlaw-2838	407	6	regulations	regulation	NOUN
taxlaw-2838	407	7	,	,	PUNCT
taxlaw-2838	407	8	some	some	PRON
taxlaw-2838	407	9	of	of	ADP
taxlaw-2838	407	10	the	the	DET
taxlaw-2838	407	11	country	country	NOUN
taxlaw-2838	407	12	’s	’s	PART
taxlaw-2838	407	13	leading	lead	VERB
taxlaw-2838	407	14	business	business	NOUN
taxlaw-2838	407	15	corporations	corporation	NOUN
taxlaw-2838	407	16	had	have	AUX
taxlaw-2838	407	17	become	become	VERB
taxlaw-2838	407	18	deputized	deputize	VERB
taxlaw-2838	407	19	tax	tax	NOUN
taxlaw-2838	407	20	collectors	collector	NOUN
taxlaw-2838	407	21	.	.	PUNCT
taxlaw-2838	408	1	yet	yet	ADV
taxlaw-2838	408	2	,	,	PUNCT
taxlaw-2838	408	3	rather	rather	ADV
taxlaw-2838	408	4	than	than	ADP
taxlaw-2838	408	5	retreat	retreat	VERB
taxlaw-2838	408	6	from	from	ADP
taxlaw-2838	408	7	this	this	DET
taxlaw-2838	408	8	criticism	criticism	NOUN
taxlaw-2838	408	9	,	,	PUNCT
taxlaw-2838	408	10	glenn	glenn	PROPN
taxlaw-2838	408	11	frankly	frankly	ADV
taxlaw-2838	408	12	acknowledged	acknowledge	VERB
taxlaw-2838	408	13	that	that	SCONJ
taxlaw-2838	408	14	an	an	DET
taxlaw-2838	408	15	income	income	NOUN
taxlaw-2838	408	16	tax	tax	NOUN
taxlaw-2838	408	17	inherently	inherently	ADV
taxlaw-2838	408	18	required	require	VERB
taxlaw-2838	408	19	such	such	ADJ
taxlaw-2838	408	20	intrusions	intrusion	NOUN
taxlaw-2838	408	21	.	.	PUNCT
taxlaw-2838	409	1	“	"	PUNCT
taxlaw-2838	409	2	we	we	PRON
taxlaw-2838	409	3	might	might	AUX
taxlaw-2838	409	4	as	as	ADV
taxlaw-2838	409	5	well	well	ADV
taxlaw-2838	409	6	face	face	VERB
taxlaw-2838	409	7	the	the	DET
taxlaw-2838	409	8	fact	fact	NOUN
taxlaw-2838	409	9	,	,	PUNCT
taxlaw-2838	409	10	”	"	PUNCT
taxlaw-2838	409	11	glenn	glenn	PROPN
taxlaw-2838	409	12	conceded	concede	VERB
taxlaw-2838	409	13	,	,	PUNCT
taxlaw-2838	409	14	“	"	PUNCT
taxlaw-2838	409	15	that	that	SCONJ
taxlaw-2838	409	16	the	the	DET
taxlaw-2838	409	17	government	government	NOUN
taxlaw-2838	409	18	can	can	AUX
taxlaw-2838	409	19	not	not	PART
taxlaw-2838	409	20	go	go	VERB
taxlaw-2838	409	21	very	very	ADV
taxlaw-2838	409	22	far	far	ADV
taxlaw-2838	409	23	with	with	ADP
taxlaw-2838	409	24	taxation	taxation	NOUN
taxlaw-2838	409	25	of	of	ADP
taxlaw-2838	409	26	incomes	income	NOUN
taxlaw-2838	409	27	without	without	ADP
taxlaw-2838	409	28	being	be	AUX
taxlaw-2838	409	29	forced	force	VERB
taxlaw-2838	409	30	to	to	PART
taxlaw-2838	409	31	adopt	adopt	VERB
taxlaw-2838	409	32	an	an	DET
taxlaw-2838	409	33	inquisitorial	inquisitorial	ADJ
taxlaw-2838	409	34	system	system	NOUN
taxlaw-2838	409	35	for	for	ADP
taxlaw-2838	409	36	discovering	discover	VERB
taxlaw-2838	409	37	objects	object	NOUN
taxlaw-2838	409	38	of	of	ADP
taxlaw-2838	409	39	taxation	taxation	NOUN
taxlaw-2838	409	40	.	.	PUNCT
taxlaw-2838	410	1	”96	”96	VERB
taxlaw-2838	410	2	what	what	PRON
taxlaw-2838	410	3	was	be	AUX
taxlaw-2838	410	4	far	far	ADV
taxlaw-2838	410	5	more	more	ADV
taxlaw-2838	410	6	important	important	ADJ
taxlaw-2838	410	7	for	for	ADP
taxlaw-2838	410	8	glenn	glenn	PROPN
taxlaw-2838	410	9	and	and	CCONJ
taxlaw-2838	410	10	state	state	NOUN
taxlaw-2838	410	11	-	-	PUNCT
taxlaw-2838	410	12	builders	builder	NOUN
taxlaw-2838	410	13	in	in	ADP
taxlaw-2838	410	14	the	the	DET
taxlaw-2838	410	15	treasury	treasury	PROPN
taxlaw-2838	410	16	department	department	PROPN
taxlaw-2838	410	17	,	,	PUNCT
taxlaw-2838	410	18	who	who	PRON
taxlaw-2838	410	19	were	be	AUX
taxlaw-2838	410	20	trying	try	VERB
taxlaw-2838	410	21	to	to	PART
taxlaw-2838	410	22	create	create	VERB
taxlaw-2838	410	23	a	a	DET
taxlaw-2838	410	24	wellfunctioning	wellfunctioning	NOUN
taxlaw-2838	410	25	tax	tax	NOUN
taxlaw-2838	410	26	system	system	NOUN
taxlaw-2838	410	27	,	,	PUNCT
taxlaw-2838	410	28	was	be	AUX
taxlaw-2838	410	29	the	the	DET
taxlaw-2838	410	30	desire	desire	NOUN
taxlaw-2838	410	31	to	to	PART
taxlaw-2838	410	32	provide	provide	VERB
taxlaw-2838	410	33	the	the	DET
taxlaw-2838	410	34	income	income	NOUN
taxlaw-2838	410	35	tax	tax	NOUN
taxlaw-2838	410	36	with	with	ADP
taxlaw-2838	410	37	greater	great	ADJ
taxlaw-2838	410	38	social	social	ADJ
taxlaw-2838	410	39	legitimacy	legitimacy	NOUN
taxlaw-2838	410	40	and	and	CCONJ
taxlaw-2838	410	41	credibility	credibility	NOUN
taxlaw-2838	410	42	.	.	PUNCT
taxlaw-2838	411	1	indeed	indeed	ADV
taxlaw-2838	411	2	,	,	PUNCT
taxlaw-2838	411	3	if	if	SCONJ
taxlaw-2838	411	4	there	there	PRON
taxlaw-2838	411	5	is	be	VERB
taxlaw-2838	411	6	one	one	NUM
taxlaw-2838	411	7	thing	thing	NOUN
taxlaw-2838	411	8	that	that	PRON
taxlaw-2838	411	9	government	government	NOUN
taxlaw-2838	411	10	officials	official	NOUN
taxlaw-2838	411	11	learned	learn	VERB
taxlaw-2838	411	12	over	over	ADP
taxlaw-2838	411	13	time	time	NOUN
taxlaw-2838	411	14	,	,	PUNCT
taxlaw-2838	411	15	it	it	PRON
taxlaw-2838	411	16	was	be	AUX
taxlaw-2838	411	17	that	that	SCONJ
taxlaw-2838	411	18	administrative	administrative	ADJ
taxlaw-2838	411	19	reforms	reform	NOUN
taxlaw-2838	411	20	had	have	VERB
taxlaw-2838	411	21	to	to	PART
taxlaw-2838	411	22	be	be	AUX
taxlaw-2838	411	23	supported	support	VERB
taxlaw-2838	411	24	and	and	CCONJ
taxlaw-2838	411	25	accepted	accept	VERB
taxlaw-2838	411	26	by	by	ADP
taxlaw-2838	411	27	the	the	DET
taxlaw-2838	411	28	people	people	NOUN
taxlaw-2838	411	29	.	.	PUNCT
taxlaw-2838	412	1	the	the	DET
taxlaw-2838	412	2	use	use	NOUN
taxlaw-2838	412	3	of	of	ADP
taxlaw-2838	412	4	withholding	withholding	NOUN
taxlaw-2838	412	5	complemented	complement	VERB
taxlaw-2838	412	6	by	by	ADP
taxlaw-2838	412	7	information	information	NOUN
taxlaw-2838	412	8	reporting	reporting	NOUN
taxlaw-2838	412	9	was	be	AUX
taxlaw-2838	412	10	one	one	NUM
taxlaw-2838	412	11	way	way	NOUN
taxlaw-2838	412	12	of	of	ADP
taxlaw-2838	412	13	developing	develop	VERB
taxlaw-2838	412	14	that	that	DET
taxlaw-2838	412	15	acceptance	acceptance	NOUN
taxlaw-2838	412	16	and	and	CCONJ
taxlaw-2838	412	17	legitimacy	legitimacy	NOUN
taxlaw-2838	412	18	.	.	PUNCT
taxlaw-2838	413	1	the	the	DET
taxlaw-2838	413	2	process	process	NOUN
taxlaw-2838	413	3	of	of	ADP
taxlaw-2838	413	4	collecting	collect	VERB
taxlaw-2838	413	5	taxpayer	taxpayer	NOUN
taxlaw-2838	413	6	information	information	NOUN
taxlaw-2838	413	7	not	not	PART
taxlaw-2838	413	8	only	only	ADV
taxlaw-2838	413	9	facilitated	facilitate	VERB
taxlaw-2838	413	10	greater	great	ADJ
taxlaw-2838	413	11	social	social	ADJ
taxlaw-2838	413	12	control	control	NOUN
taxlaw-2838	413	13	and	and	CCONJ
taxlaw-2838	413	14	surveillance	surveillance	NOUN
taxlaw-2838	413	15	by	by	ADP
taxlaw-2838	413	16	making	make	VERB
taxlaw-2838	413	17	national	national	ADJ
taxlaw-2838	413	18	taxpayers	taxpayer	NOUN
taxlaw-2838	413	19	more	more	ADV
taxlaw-2838	413	20	visible	visible	ADJ
taxlaw-2838	413	21	or	or	CCONJ
taxlaw-2838	413	22	legible	legible	ADJ
taxlaw-2838	413	23	to	to	ADP
taxlaw-2838	413	24	state	state	NOUN
taxlaw-2838	413	25	actors	actor	NOUN
taxlaw-2838	413	26	,	,	PUNCT
taxlaw-2838	413	27	97	97	NUM
taxlaw-2838	413	28	it	it	PRON
taxlaw-2838	413	29	also	also	ADV
taxlaw-2838	413	30	assured	assure	VERB
taxlaw-2838	413	31	other	other	ADJ
taxlaw-2838	413	32	americans	americans	PROPN
taxlaw-2838	413	33	that	that	SCONJ
taxlaw-2838	413	34	the	the	DET
taxlaw-2838	413	35	federal	federal	ADJ
taxlaw-2838	413	36	government	government	NOUN
taxlaw-2838	413	37	was	be	AUX
taxlaw-2838	413	38	serious	serious	ADJ
taxlaw-2838	413	39	about	about	ADP
taxlaw-2838	413	40	enforcing	enforce	VERB
taxlaw-2838	413	41	a	a	DET
taxlaw-2838	413	42	tax	tax	NOUN
taxlaw-2838	413	43	aimed	aim	VERB
taxlaw-2838	413	44	primarily	primarily	ADV
taxlaw-2838	413	45	at	at	ADP
taxlaw-2838	413	46	the	the	DET
taxlaw-2838	413	47	country	country	NOUN
taxlaw-2838	413	48	’s	’s	PART
taxlaw-2838	413	49	wealthiest	wealthy	ADJ
taxlaw-2838	413	50	citizens	citizen	NOUN
taxlaw-2838	413	51	.	.	PUNCT
taxlaw-2838	414	1	because	because	SCONJ
taxlaw-2838	414	2	the	the	DET
taxlaw-2838	414	3	1913	1913	NUM
taxlaw-2838	414	4	income	income	NOUN
taxlaw-2838	414	5	tax	tax	NOUN
taxlaw-2838	414	6	was	be	AUX
taxlaw-2838	414	7	a	a	DET
taxlaw-2838	414	8	class	class	NOUN
taxlaw-2838	414	9	tax	tax	NOUN
taxlaw-2838	414	10	created	create	VERB
taxlaw-2838	414	11	by	by	ADP
taxlaw-2838	414	12	political	political	ADJ
taxlaw-2838	414	13	elites	elite	NOUN
taxlaw-2838	414	14	aimed	aim	VERB
taxlaw-2838	414	15	at	at	ADP
taxlaw-2838	414	16	economic	economic	ADJ
taxlaw-2838	414	17	elites	elite	NOUN
taxlaw-2838	414	18	,	,	PUNCT
taxlaw-2838	414	19	the	the	DET
taxlaw-2838	414	20	withholding	withholding	NOUN
taxlaw-2838	414	21	and	and	CCONJ
taxlaw-2838	414	22	information	information	NOUN
taxlaw-2838	414	23	gathering	gathering	NOUN
taxlaw-2838	414	24	aspects	aspect	NOUN
taxlaw-2838	414	25	of	of	ADP
taxlaw-2838	414	26	the	the	DET
taxlaw-2838	414	27	new	new	ADJ
taxlaw-2838	414	28	law	law	NOUN
taxlaw-2838	414	29	may	may	AUX
taxlaw-2838	414	30	have	have	AUX
taxlaw-2838	414	31	bolstered	bolster	VERB
taxlaw-2838	414	32	faith	faith	NOUN
taxlaw-2838	414	33	and	and	CCONJ
taxlaw-2838	414	34	confidence	confidence	NOUN
taxlaw-2838	414	35	in	in	ADP
taxlaw-2838	414	36	the	the	DET
taxlaw-2838	414	37	new	new	ADJ
taxlaw-2838	414	38	fiscal	fiscal	ADJ
taxlaw-2838	414	39	system	system	NOUN
taxlaw-2838	414	40	.	.	PUNCT
taxlaw-2838	415	1	by	by	ADP
taxlaw-2838	415	2	securing	secure	VERB
taxlaw-2838	415	3	the	the	DET
taxlaw-2838	415	4	tax	tax	NOUN
taxlaw-2838	415	5	at	at	ADP
taxlaw-2838	415	6	the	the	DET
taxlaw-2838	415	7	source	source	NOUN
taxlaw-2838	415	8	and	and	CCONJ
taxlaw-2838	415	9	verifying	verify	VERB
taxlaw-2838	415	10	the	the	DET
taxlaw-2838	415	11	accurate	accurate	ADJ
taxlaw-2838	415	12	taxpayer	taxpayer	NOUN
taxlaw-2838	415	13	,	,	PUNCT
taxlaw-2838	415	14	the	the	DET
taxlaw-2838	415	15	new	new	ADJ
taxlaw-2838	415	16	law	law	NOUN
taxlaw-2838	415	17	demonstrated	demonstrate	VERB
taxlaw-2838	415	18	that	that	SCONJ
taxlaw-2838	415	19	the	the	DET
taxlaw-2838	415	20	income	income	NOUN
taxlaw-2838	415	21	tax	tax	NOUN
taxlaw-2838	415	22	was	be	AUX
taxlaw-2838	415	23	much	much	ADV
taxlaw-2838	415	24	more	more	ADJ
taxlaw-2838	415	25	than	than	ADP
taxlaw-2838	415	26	mere	mere	ADJ
taxlaw-2838	415	27	political	political	ADJ
taxlaw-2838	415	28	rhetoric	rhetoric	NOUN
taxlaw-2838	415	29	.	.	PUNCT
taxlaw-2838	416	1	if	if	SCONJ
taxlaw-2838	416	2	quotidian	quotidian	ADJ
taxlaw-2838	416	3	workers	worker	NOUN
taxlaw-2838	416	4	and	and	CCONJ
taxlaw-2838	416	5	farmers	farmer	NOUN
taxlaw-2838	416	6	,	,	PUNCT
taxlaw-2838	416	7	who	who	PRON
taxlaw-2838	416	8	paid	pay	VERB
taxlaw-2838	416	9	their	their	PRON
taxlaw-2838	416	10	share	share	NOUN
taxlaw-2838	416	11	of	of	ADP
taxlaw-2838	416	12	taxes	taxis	NOUN
taxlaw-2838	416	13	to	to	ADP
taxlaw-2838	416	14	the	the	DET
taxlaw-2838	416	15	national	national	ADJ
taxlaw-2838	416	16	government	government	NOUN
taxlaw-2838	416	17	through	through	ADP
taxlaw-2838	416	18	excise	excise	NOUN
taxlaw-2838	416	19	taxes	taxis	NOUN
taxlaw-2838	416	20	and	and	CCONJ
taxlaw-2838	416	21	import	import	NOUN
taxlaw-2838	416	22	duties	duty	NOUN
taxlaw-2838	416	23	,	,	PUNCT
taxlaw-2838	416	24	could	could	AUX
taxlaw-2838	416	25	be	be	AUX
taxlaw-2838	416	26	assured	assure	VERB
taxlaw-2838	416	27	that	that	SCONJ
taxlaw-2838	416	28	national	national	ADJ
taxlaw-2838	416	29	tax	tax	NOUN
taxlaw-2838	416	30	authorities	authority	NOUN
taxlaw-2838	416	31	were	be	AUX
taxlaw-2838	416	32	monitoring	monitor	VERB
taxlaw-2838	416	33	and	and	CCONJ
taxlaw-2838	416	34	collecting	collect	VERB
taxlaw-2838	416	35	income	income	NOUN
taxlaw-2838	416	36	93	93	NUM
taxlaw-2838	416	37	garrard	garrard	PROPN
taxlaw-2838	416	38	glenn	glenn	PROPN
taxlaw-2838	416	39	,	,	PUNCT
taxlaw-2838	416	40	the	the	DET
taxlaw-2838	416	41	income	income	NOUN
taxlaw-2838	416	42	tax	tax	NOUN
taxlaw-2838	416	43	law	law	NOUN
taxlaw-2838	416	44	and	and	CCONJ
taxlaw-2838	416	45	deductions	deduction	NOUN
taxlaw-2838	416	46	at	at	ADP
taxlaw-2838	416	47	the	the	DET
taxlaw-2838	416	48	source	source	NOUN
taxlaw-2838	416	49	,	,	PUNCT
taxlaw-2838	416	50	13	13	NUM
taxlaw-2838	416	51	colum	colum	NOUN
taxlaw-2838	416	52	.	.	PUNCT
taxlaw-2838	417	1	l.	l.	PROPN
taxlaw-2838	417	2	rev	rev	VERB
taxlaw-2838	417	3	714	714	NUM
taxlaw-2838	417	4	,	,	PUNCT
taxlaw-2838	417	5	714	714	NUM
taxlaw-2838	417	6	–	–	PUNCT
taxlaw-2838	417	7	26	26	NUM
taxlaw-2838	417	8	(	(	PUNCT
taxlaw-2838	417	9	1913	1913	NUM
taxlaw-2838	417	10	)	)	PUNCT
taxlaw-2838	417	11	.	.	PUNCT
taxlaw-2838	418	1	94	94	NUM
taxlaw-2838	418	2	united	united	PROPN
taxlaw-2838	418	3	states	states	PROPN
taxlaw-2838	418	4	v.	v.	ADP
taxlaw-2838	418	5	balt	balt	PROPN
taxlaw-2838	418	6	.	.	PUNCT
taxlaw-2838	418	7	&	&	CCONJ
taxlaw-2838	418	8	ohio	ohio	PROPN
taxlaw-2838	418	9	r.r	r.r	PROPN
taxlaw-2838	418	10	.	.	PROPN
taxlaw-2838	418	11	,	,	PUNCT
taxlaw-2838	418	12	84	84	NUM
taxlaw-2838	418	13	u.s	u.s	PROPN
taxlaw-2838	418	14	.	.	PROPN
taxlaw-2838	418	15	322	322	NUM
taxlaw-2838	418	16	,	,	PUNCT
taxlaw-2838	418	17	322	322	NUM
taxlaw-2838	418	18	(	(	PUNCT
taxlaw-2838	418	19	1872	1872	NUM
taxlaw-2838	418	20	)	)	PUNCT
taxlaw-2838	418	21	.	.	PUNCT
taxlaw-2838	419	1	95	95	NUM
taxlaw-2838	419	2	glenn	glenn	PROPN
taxlaw-2838	419	3	,	,	PUNCT
taxlaw-2838	419	4	supra	supra	PROPN
taxlaw-2838	419	5	note	note	NOUN
taxlaw-2838	419	6	93	93	NUM
taxlaw-2838	419	7	,	,	PUNCT
taxlaw-2838	419	8	at	at	ADP
taxlaw-2838	419	9	725	725	NUM
taxlaw-2838	419	10	.	.	PUNCT
taxlaw-2838	419	11	96	96	NUM
taxlaw-2838	420	1	i	i	PRON
taxlaw-2838	420	2	d.	d.	PROPN
taxlaw-2838	420	3	at	at	ADP
taxlaw-2838	420	4	723	723	NUM
taxlaw-2838	420	5	.	.	PUNCT
taxlaw-2838	421	1	97	97	NUM
taxlaw-2838	421	2	see	see	VERB
taxlaw-2838	421	3	generally	generally	ADV
taxlaw-2838	421	4	james	james	PROPN
taxlaw-2838	421	5	c.	c.	PROPN
taxlaw-2838	421	6	scott	scott	PROPN
taxlaw-2838	421	7	,	,	PUNCT
taxlaw-2838	421	8	seeing	see	VERB
taxlaw-2838	421	9	like	like	ADP
taxlaw-2838	421	10	a	a	DET
taxlaw-2838	421	11	state	state	NOUN
taxlaw-2838	421	12	:	:	PUNCT
taxlaw-2838	421	13	how	how	SCONJ
taxlaw-2838	421	14	certain	certain	ADJ
taxlaw-2838	421	15	schemes	scheme	NOUN
taxlaw-2838	421	16	to	to	PART
taxlaw-2838	421	17	improve	improve	VERB
taxlaw-2838	421	18	the	the	DET
taxlaw-2838	421	19	human	human	ADJ
taxlaw-2838	421	20	condition	condition	NOUN
taxlaw-2838	421	21	have	have	AUX
taxlaw-2838	421	22	failed	fail	VERB
taxlaw-2838	421	23	(	(	PUNCT
taxlaw-2838	421	24	1998	1998	NUM
taxlaw-2838	421	25	)	)	PUNCT
taxlaw-2838	421	26	.	.	PUNCT
taxlaw-2838	422	1	162	162	NUM
taxlaw-2838	422	2	columbia	columbia	PROPN
taxlaw-2838	422	3	journal	journal	PROPN
taxlaw-2838	422	4	of	of	ADP
taxlaw-2838	422	5	tax	tax	NOUN
taxlaw-2838	422	6	law	law	NOUN
taxlaw-2838	422	7	[	[	X
taxlaw-2838	422	8	vol.7:144	vol.7:144	PROPN
taxlaw-2838	422	9	taxes	tax	VERB
taxlaw-2838	422	10	from	from	ADP
taxlaw-2838	422	11	the	the	DET
taxlaw-2838	422	12	wealthier	wealthy	ADJ
taxlaw-2838	422	13	classes	class	NOUN
taxlaw-2838	422	14	,	,	PUNCT
taxlaw-2838	422	15	these	these	DET
taxlaw-2838	422	16	ordinary	ordinary	ADJ
taxlaw-2838	422	17	working	work	VERB
taxlaw-2838	422	18	-	-	PUNCT
taxlaw-2838	422	19	class	class	NOUN
taxlaw-2838	422	20	americans	americans	PROPN
taxlaw-2838	422	21	were	be	AUX
taxlaw-2838	422	22	more	more	ADV
taxlaw-2838	422	23	likely	likely	ADJ
taxlaw-2838	422	24	to	to	PART
taxlaw-2838	422	25	support	support	VERB
taxlaw-2838	422	26	the	the	DET
taxlaw-2838	422	27	new	new	ADJ
taxlaw-2838	422	28	tax	tax	NOUN
taxlaw-2838	422	29	system.98	system.98	NOUN
taxlaw-2838	422	30	v.	v.	ADP
taxlaw-2838	422	31	the	the	DET
taxlaw-2838	422	32	dominance	dominance	NOUN
taxlaw-2838	422	33	of	of	ADP
taxlaw-2838	422	34	information	information	NOUN
taxlaw-2838	422	35	reporting	report	VERB
taxlaw-2838	422	36	while	while	SCONJ
taxlaw-2838	422	37	the	the	DET
taxlaw-2838	422	38	new	new	ADJ
taxlaw-2838	422	39	system	system	NOUN
taxlaw-2838	422	40	of	of	ADP
taxlaw-2838	422	41	withholding	withholding	NOUN
taxlaw-2838	422	42	and	and	CCONJ
taxlaw-2838	422	43	reporting	reporting	NOUN
taxlaw-2838	422	44	may	may	AUX
taxlaw-2838	422	45	have	have	AUX
taxlaw-2838	422	46	provided	provide	VERB
taxlaw-2838	422	47	greater	great	ADJ
taxlaw-2838	422	48	political	political	ADJ
taxlaw-2838	422	49	credence	credence	NOUN
taxlaw-2838	422	50	and	and	CCONJ
taxlaw-2838	422	51	social	social	ADJ
taxlaw-2838	422	52	credibility	credibility	NOUN
taxlaw-2838	422	53	,	,	PUNCT
taxlaw-2838	422	54	the	the	DET
taxlaw-2838	422	55	ultimate	ultimate	ADJ
taxlaw-2838	422	56	effectiveness	effectiveness	NOUN
taxlaw-2838	422	57	of	of	ADP
taxlaw-2838	422	58	the	the	DET
taxlaw-2838	422	59	collection	collection	NOUN
taxlaw-2838	422	60	mechanisms	mechanism	NOUN
taxlaw-2838	422	61	was	be	AUX
taxlaw-2838	422	62	soon	soon	ADV
taxlaw-2838	422	63	called	call	VERB
taxlaw-2838	422	64	into	into	ADP
taxlaw-2838	422	65	question	question	NOUN
taxlaw-2838	422	66	.	.	PUNCT
taxlaw-2838	423	1	in	in	ADP
taxlaw-2838	423	2	fact	fact	NOUN
taxlaw-2838	423	3	,	,	PUNCT
taxlaw-2838	423	4	within	within	ADP
taxlaw-2838	423	5	three	three	NUM
taxlaw-2838	423	6	years	year	NOUN
taxlaw-2838	423	7	,	,	PUNCT
taxlaw-2838	423	8	the	the	DET
taxlaw-2838	423	9	process	process	NOUN
taxlaw-2838	423	10	of	of	ADP
taxlaw-2838	423	11	income	income	NOUN
taxlaw-2838	423	12	tax	tax	NOUN
taxlaw-2838	423	13	withholding	withholding	NOUN
taxlaw-2838	423	14	was	be	AUX
taxlaw-2838	423	15	eliminated	eliminate	VERB
taxlaw-2838	423	16	in	in	ADP
taxlaw-2838	423	17	favor	favor	NOUN
taxlaw-2838	423	18	of	of	ADP
taxlaw-2838	423	19	a	a	DET
taxlaw-2838	423	20	simpler	simple	ADJ
taxlaw-2838	423	21	method	method	NOUN
taxlaw-2838	423	22	of	of	ADP
taxlaw-2838	423	23	third	third	ADJ
taxlaw-2838	423	24	-	-	PUNCT
taxlaw-2838	423	25	party	party	NOUN
taxlaw-2838	423	26	reporting	reporting	NOUN
taxlaw-2838	423	27	,	,	PUNCT
taxlaw-2838	423	28	which	which	PRON
taxlaw-2838	423	29	was	be	AUX
taxlaw-2838	423	30	referred	refer	VERB
taxlaw-2838	423	31	to	to	ADP
taxlaw-2838	423	32	as	as	ADP
taxlaw-2838	423	33	“	"	PUNCT
taxlaw-2838	423	34	information	information	NOUN
taxlaw-2838	423	35	at	at	ADP
taxlaw-2838	423	36	source	source	NOUN
taxlaw-2838	423	37	.	.	PUNCT
taxlaw-2838	424	1	”99	”99	PROPN
taxlaw-2838	424	2	this	this	DET
taxlaw-2838	424	3	subtle	subtle	ADJ
taxlaw-2838	424	4	yet	yet	CCONJ
taxlaw-2838	424	5	significant	significant	ADJ
taxlaw-2838	424	6	shift	shift	NOUN
taxlaw-2838	424	7	occurred	occur	VERB
taxlaw-2838	424	8	for	for	ADP
taxlaw-2838	424	9	at	at	ADV
taxlaw-2838	424	10	least	least	ADV
taxlaw-2838	424	11	two	two	NUM
taxlaw-2838	424	12	reasons	reason	NOUN
taxlaw-2838	424	13	.	.	PUNCT
taxlaw-2838	425	1	first	first	ADV
taxlaw-2838	425	2	,	,	PUNCT
taxlaw-2838	425	3	there	there	PRON
taxlaw-2838	425	4	was	be	VERB
taxlaw-2838	425	5	growing	grow	VERB
taxlaw-2838	425	6	political	political	ADJ
taxlaw-2838	425	7	and	and	CCONJ
taxlaw-2838	425	8	social	social	ADJ
taxlaw-2838	425	9	pressure	pressure	NOUN
taxlaw-2838	425	10	from	from	ADP
taxlaw-2838	425	11	business	business	NOUN
taxlaw-2838	425	12	organizations	organization	NOUN
taxlaw-2838	425	13	that	that	PRON
taxlaw-2838	425	14	had	have	AUX
taxlaw-2838	425	15	been	be	AUX
taxlaw-2838	425	16	compelled	compel	VERB
taxlaw-2838	425	17	to	to	PART
taxlaw-2838	425	18	become	become	VERB
taxlaw-2838	425	19	deputized	deputized	ADJ
taxlaw-2838	425	20	tax	tax	NOUN
taxlaw-2838	425	21	collectors	collector	NOUN
taxlaw-2838	425	22	.	.	PUNCT
taxlaw-2838	426	1	second	second	ADJ
taxlaw-2838	426	2	,	,	PUNCT
taxlaw-2838	426	3	government	government	NOUN
taxlaw-2838	426	4	administrators	administrator	NOUN
taxlaw-2838	426	5	came	come	VERB
taxlaw-2838	426	6	to	to	PART
taxlaw-2838	426	7	recognize	recognize	VERB
taxlaw-2838	426	8	that	that	SCONJ
taxlaw-2838	426	9	they	they	PRON
taxlaw-2838	426	10	needed	need	VERB
taxlaw-2838	426	11	to	to	PART
taxlaw-2838	426	12	solve	solve	VERB
taxlaw-2838	426	13	the	the	DET
taxlaw-2838	426	14	problem	problem	NOUN
taxlaw-2838	426	15	of	of	ADP
taxlaw-2838	426	16	social	social	ADJ
taxlaw-2838	426	17	resistance	resistance	NOUN
taxlaw-2838	426	18	by	by	ADP
taxlaw-2838	426	19	gradually	gradually	ADV
taxlaw-2838	426	20	acclimating	acclimate	VERB
taxlaw-2838	426	21	taxpayers	taxpayer	NOUN
taxlaw-2838	426	22	to	to	ADP
taxlaw-2838	426	23	the	the	DET
taxlaw-2838	426	24	new	new	ADJ
taxlaw-2838	426	25	levy	levy	NOUN
taxlaw-2838	426	26	and	and	CCONJ
taxlaw-2838	426	27	its	its	PRON
taxlaw-2838	426	28	exacting	exact	VERB
taxlaw-2838	426	29	system	system	NOUN
taxlaw-2838	426	30	of	of	ADP
taxlaw-2838	426	31	collection	collection	NOUN
taxlaw-2838	426	32	,	,	PUNCT
taxlaw-2838	426	33	while	while	SCONJ
taxlaw-2838	426	34	at	at	ADP
taxlaw-2838	426	35	the	the	DET
taxlaw-2838	426	36	same	same	ADJ
taxlaw-2838	426	37	time	time	NOUN
taxlaw-2838	426	38	building	build	VERB
taxlaw-2838	426	39	up	up	ADP
taxlaw-2838	426	40	their	their	PRON
taxlaw-2838	426	41	administrative	administrative	ADJ
taxlaw-2838	426	42	capacity	capacity	NOUN
taxlaw-2838	426	43	.	.	PUNCT
taxlaw-2838	427	1	the	the	DET
taxlaw-2838	427	2	income	income	NOUN
taxlaw-2838	427	3	tax	tax	NOUN
taxlaw-2838	427	4	,	,	PUNCT
taxlaw-2838	427	5	simply	simply	ADV
taxlaw-2838	427	6	put	put	VERB
taxlaw-2838	427	7	,	,	PUNCT
taxlaw-2838	427	8	was	be	AUX
taxlaw-2838	427	9	still	still	ADV
taxlaw-2838	427	10	an	an	DET
taxlaw-2838	427	11	innovation	innovation	NOUN
taxlaw-2838	427	12	for	for	ADP
taxlaw-2838	427	13	many	many	ADJ
taxlaw-2838	427	14	taxpayers	taxpayer	NOUN
taxlaw-2838	427	15	and	and	CCONJ
taxlaw-2838	427	16	withholding	withholding	NOUN
taxlaw-2838	427	17	agents	agent	NOUN
taxlaw-2838	427	18	—	—	PUNCT
taxlaw-2838	427	19	an	an	DET
taxlaw-2838	427	20	innovation	innovation	NOUN
taxlaw-2838	427	21	that	that	PRON
taxlaw-2838	427	22	required	require	VERB
taxlaw-2838	427	23	a	a	DET
taxlaw-2838	427	24	certain	certain	ADJ
taxlaw-2838	427	25	amount	amount	NOUN
taxlaw-2838	427	26	of	of	ADP
taxlaw-2838	427	27	social	social	ADJ
taxlaw-2838	427	28	learning	learning	NOUN
taxlaw-2838	427	29	and	and	CCONJ
taxlaw-2838	427	30	popular	popular	ADJ
taxlaw-2838	427	31	acceptance	acceptance	NOUN
taxlaw-2838	427	32	.	.	PUNCT
taxlaw-2838	428	1	a.	a.	NOUN
taxlaw-2838	428	2	growing	grow	VERB
taxlaw-2838	428	3	opposition	opposition	NOUN
taxlaw-2838	428	4	to	to	ADP
taxlaw-2838	428	5	withholding	withhold	VERB
taxlaw-2838	428	6	indeed	indeed	ADV
taxlaw-2838	428	7	,	,	PUNCT
taxlaw-2838	428	8	even	even	ADV
taxlaw-2838	428	9	before	before	SCONJ
taxlaw-2838	428	10	the	the	DET
taxlaw-2838	428	11	1913	1913	NUM
taxlaw-2838	428	12	law	law	NOUN
taxlaw-2838	428	13	was	be	AUX
taxlaw-2838	428	14	enacted	enact	VERB
taxlaw-2838	428	15	,	,	PUNCT
taxlaw-2838	428	16	some	some	DET
taxlaw-2838	428	17	lawmakers	lawmaker	NOUN
taxlaw-2838	428	18	were	be	AUX
taxlaw-2838	428	19	warning	warn	VERB
taxlaw-2838	428	20	that	that	SCONJ
taxlaw-2838	428	21	the	the	DET
taxlaw-2838	428	22	novelty	novelty	NOUN
taxlaw-2838	428	23	of	of	ADP
taxlaw-2838	428	24	the	the	DET
taxlaw-2838	428	25	income	income	NOUN
taxlaw-2838	428	26	tax	tax	NOUN
taxlaw-2838	428	27	warranted	warrant	VERB
taxlaw-2838	428	28	greater	great	ADJ
taxlaw-2838	428	29	patience	patience	NOUN
taxlaw-2838	428	30	.	.	PUNCT
taxlaw-2838	429	1	“	"	PUNCT
taxlaw-2838	429	2	like	like	ADP
taxlaw-2838	429	3	any	any	DET
taxlaw-2838	429	4	new	new	ADJ
taxlaw-2838	429	5	tax	tax	NOUN
taxlaw-2838	429	6	law	law	NOUN
taxlaw-2838	429	7	,	,	PUNCT
taxlaw-2838	429	8	”	"	PUNCT
taxlaw-2838	429	9	tennessee	tennessee	PROPN
taxlaw-2838	429	10	congressman	congressman	PROPN
taxlaw-2838	429	11	cordell	cordell	PROPN
taxlaw-2838	429	12	hull	hull	PROPN
taxlaw-2838	429	13	,	,	PUNCT
taxlaw-2838	429	14	one	one	NUM
taxlaw-2838	429	15	of	of	ADP
taxlaw-2838	429	16	the	the	DET
taxlaw-2838	429	17	chief	chief	ADJ
taxlaw-2838	429	18	architects	architect	NOUN
taxlaw-2838	429	19	of	of	ADP
taxlaw-2838	429	20	the	the	DET
taxlaw-2838	429	21	income	income	NOUN
taxlaw-2838	429	22	tax	tax	NOUN
taxlaw-2838	429	23	noted	note	VERB
taxlaw-2838	429	24	,	,	PUNCT
taxlaw-2838	429	25	“	"	PUNCT
taxlaw-2838	429	26	it	it	PRON
taxlaw-2838	429	27	will	will	AUX
taxlaw-2838	429	28	be	be	AUX
taxlaw-2838	429	29	necessary	necessary	ADJ
taxlaw-2838	429	30	for	for	SCONJ
taxlaw-2838	429	31	the	the	DET
taxlaw-2838	429	32	people	people	NOUN
taxlaw-2838	429	33	to	to	PART
taxlaw-2838	429	34	become	become	VERB
taxlaw-2838	429	35	acquainted	acquainted	ADJ
taxlaw-2838	429	36	with	with	ADP
taxlaw-2838	429	37	the	the	DET
taxlaw-2838	429	38	proposed	propose	VERB
taxlaw-2838	429	39	law	law	NOUN
taxlaw-2838	429	40	and	and	CCONJ
taxlaw-2838	429	41	for	for	SCONJ
taxlaw-2838	429	42	it	it	PRON
taxlaw-2838	429	43	to	to	PART
taxlaw-2838	429	44	become	become	VERB
taxlaw-2838	429	45	adjusted	adjust	VERB
taxlaw-2838	429	46	to	to	ADP
taxlaw-2838	429	47	the	the	DET
taxlaw-2838	429	48	country	country	NOUN
taxlaw-2838	429	49	before	before	ADP
taxlaw-2838	429	50	extending	extend	VERB
taxlaw-2838	429	51	its	its	PRON
taxlaw-2838	429	52	classifications	classification	NOUN
taxlaw-2838	429	53	,	,	PUNCT
taxlaw-2838	429	54	abatements	abatement	NOUN
taxlaw-2838	429	55	,	,	PUNCT
taxlaw-2838	429	56	deductions	deduction	NOUN
taxlaw-2838	429	57	,	,	PUNCT
taxlaw-2838	429	58	exemptions	exemption	NOUN
taxlaw-2838	429	59	and	and	CCONJ
taxlaw-2838	429	60	so	so	ADV
taxlaw-2838	429	61	forth	forth	ADV
taxlaw-2838	429	62	.	.	PUNCT
taxlaw-2838	430	1	”100	”100	PUNCT
taxlaw-2838	430	2	to	to	PART
taxlaw-2838	430	3	be	be	AUX
taxlaw-2838	430	4	sure	sure	ADJ
taxlaw-2838	430	5	,	,	PUNCT
taxlaw-2838	430	6	state	state	NOUN
taxlaw-2838	430	7	-	-	PUNCT
taxlaw-2838	430	8	level	level	NOUN
taxlaw-2838	430	9	income	income	NOUN
taxlaw-2838	430	10	taxes	taxis	NOUN
taxlaw-2838	430	11	had	have	AUX
taxlaw-2838	430	12	been	be	AUX
taxlaw-2838	430	13	in	in	ADP
taxlaw-2838	430	14	existence	existence	NOUN
taxlaw-2838	430	15	for	for	ADP
taxlaw-2838	430	16	some	some	DET
taxlaw-2838	430	17	time	time	NOUN
taxlaw-2838	430	18	,	,	PUNCT
taxlaw-2838	430	19	including	include	VERB
taxlaw-2838	430	20	a	a	DET
taxlaw-2838	430	21	modern	modern	ADJ
taxlaw-2838	430	22	version	version	NOUN
taxlaw-2838	430	23	adopted	adopt	VERB
taxlaw-2838	430	24	in	in	ADP
taxlaw-2838	430	25	wisconsin	wisconsin	NOUN
taxlaw-2838	430	26	in	in	ADP
taxlaw-2838	430	27	1911	1911	NUM
taxlaw-2838	430	28	complete	complete	ADJ
taxlaw-2838	430	29	with	with	ADP
taxlaw-2838	430	30	information	information	NOUN
taxlaw-2838	430	31	reporting	reporting	NOUN
taxlaw-2838	430	32	.	.	PUNCT
taxlaw-2838	431	1	still	still	ADV
taxlaw-2838	431	2	,	,	PUNCT
taxlaw-2838	431	3	the	the	DET
taxlaw-2838	431	4	complexities	complexity	NOUN
taxlaw-2838	431	5	of	of	ADP
taxlaw-2838	431	6	the	the	DET
taxlaw-2838	431	7	collection	collection	NOUN
taxlaw-2838	431	8	process	process	NOUN
taxlaw-2838	431	9	were	be	AUX
taxlaw-2838	431	10	still	still	ADV
taxlaw-2838	431	11	a	a	DET
taxlaw-2838	431	12	novelty	novelty	NOUN
taxlaw-2838	431	13	for	for	ADP
taxlaw-2838	431	14	the	the	DET
taxlaw-2838	431	15	nation	nation	NOUN
taxlaw-2838	431	16	as	as	ADP
taxlaw-2838	431	17	a	a	DET
taxlaw-2838	431	18	whole	whole	NOUN
taxlaw-2838	431	19	.	.	PUNCT
taxlaw-2838	432	1	in	in	ADP
taxlaw-2838	432	2	this	this	DET
taxlaw-2838	432	3	sense	sense	NOUN
taxlaw-2838	432	4	,	,	PUNCT
taxlaw-2838	432	5	contemporaries	contemporary	NOUN
taxlaw-2838	432	6	like	like	ADP
taxlaw-2838	432	7	congressman	congressman	PROPN
taxlaw-2838	432	8	underwood	underwood	PROPN
taxlaw-2838	432	9	and	and	CCONJ
taxlaw-2838	432	10	garrard	garrard	PROPN
taxlaw-2838	432	11	glenn	glenn	PROPN
taxlaw-2838	432	12	may	may	AUX
taxlaw-2838	432	13	have	have	AUX
taxlaw-2838	432	14	been	be	AUX
taxlaw-2838	432	15	overly	overly	ADV
taxlaw-2838	432	16	optimistic	optimistic	ADJ
taxlaw-2838	432	17	about	about	ADP
taxlaw-2838	432	18	the	the	DET
taxlaw-2838	432	19	social	social	ADJ
taxlaw-2838	432	20	acceptance	acceptance	NOUN
taxlaw-2838	432	21	of	of	ADP
taxlaw-2838	432	22	withholding	withholding	NOUN
taxlaw-2838	432	23	and	and	CCONJ
taxlaw-2838	432	24	its	its	PRON
taxlaw-2838	432	25	ability	ability	NOUN
taxlaw-2838	432	26	to	to	PART
taxlaw-2838	432	27	generate	generate	VERB
taxlaw-2838	432	28	revenue	revenue	NOUN
taxlaw-2838	432	29	.	.	PUNCT
taxlaw-2838	433	1	given	give	VERB
taxlaw-2838	433	2	the	the	DET
taxlaw-2838	433	3	paucity	paucity	NOUN
taxlaw-2838	433	4	of	of	ADP
taxlaw-2838	433	5	empirical	empirical	ADJ
taxlaw-2838	433	6	data	datum	NOUN
taxlaw-2838	433	7	from	from	ADP
taxlaw-2838	433	8	the	the	DET
taxlaw-2838	433	9	time	time	NOUN
taxlaw-2838	433	10	period	period	NOUN
taxlaw-2838	433	11	,	,	PUNCT
taxlaw-2838	433	12	it	it	PRON
taxlaw-2838	433	13	is	be	AUX
taxlaw-2838	433	14	difficult	difficult	ADJ
taxlaw-2838	433	15	to	to	PART
taxlaw-2838	433	16	determine	determine	VERB
taxlaw-2838	433	17	precisely	precisely	ADV
taxlaw-2838	433	18	how	how	SCONJ
taxlaw-2838	433	19	effective	effective	ADJ
taxlaw-2838	433	20	the	the	DET
taxlaw-2838	433	21	new	new	ADJ
taxlaw-2838	433	22	system	system	NOUN
taxlaw-2838	433	23	of	of	ADP
taxlaw-2838	433	24	withholding	withholding	NOUN
taxlaw-2838	433	25	actually	actually	ADV
taxlaw-2838	433	26	was	be	AUX
taxlaw-2838	433	27	.	.	PUNCT
taxlaw-2838	434	1	initially	initially	ADV
taxlaw-2838	434	2	,	,	PUNCT
taxlaw-2838	434	3	some	some	DET
taxlaw-2838	434	4	lawmakers	lawmaker	NOUN
taxlaw-2838	434	5	estimated	estimate	VERB
taxlaw-2838	434	6	that	that	SCONJ
taxlaw-2838	434	7	the	the	DET
taxlaw-2838	434	8	new	new	ADJ
taxlaw-2838	434	9	collection	collection	NOUN
taxlaw-2838	434	10	system	system	NOUN
taxlaw-2838	434	11	would	would	AUX
taxlaw-2838	434	12	yield	yield	VERB
taxlaw-2838	434	13	two	two	NUM
taxlaw-2838	434	14	-	-	PUNCT
taxlaw-2838	434	15	thirds	third	NOUN
taxlaw-2838	434	16	of	of	ADP
taxlaw-2838	434	17	income	income	NOUN
taxlaw-2838	434	18	tax	tax	NOUN
taxlaw-2838	434	19	revenue	revenue	NOUN
taxlaw-2838	434	20	.	.	PUNCT
taxlaw-2838	435	1	101	101	NUM
taxlaw-2838	435	2	economic	economic	ADJ
taxlaw-2838	435	3	experts	expert	NOUN
taxlaw-2838	435	4	reflecting	reflect	VERB
taxlaw-2838	435	5	back	back	ADV
taxlaw-2838	435	6	on	on	ADP
taxlaw-2838	435	7	the	the	DET
taxlaw-2838	435	8	tax	tax	NOUN
taxlaw-2838	435	9	indicated	indicate	VERB
taxlaw-2838	435	10	that	that	SCONJ
taxlaw-2838	435	11	the	the	DET
taxlaw-2838	435	12	withholding	withholding	NOUN
taxlaw-2838	435	13	system	system	NOUN
taxlaw-2838	435	14	probably	probably	ADV
taxlaw-2838	435	15	raised	raise	VERB
taxlaw-2838	435	16	“	"	PUNCT
taxlaw-2838	435	17	less	less	ADJ
taxlaw-2838	435	18	than	than	ADP
taxlaw-2838	435	19	one	one	NUM
taxlaw-2838	435	20	-	-	PUNCT
taxlaw-2838	435	21	fourth	fourth	NOUN
taxlaw-2838	435	22	”	"	PUNCT
taxlaw-2838	435	23	of	of	ADP
taxlaw-2838	435	24	total	total	ADJ
taxlaw-2838	435	25	income	income	NOUN
taxlaw-2838	435	26	tax	tax	NOUN
taxlaw-2838	435	27	revenues.102	revenues.102	NOUN
taxlaw-2838	435	28	others	other	NOUN
taxlaw-2838	435	29	have	have	AUX
taxlaw-2838	435	30	suggested	suggest	VERB
taxlaw-2838	435	31	that	that	SCONJ
taxlaw-2838	435	32	it	it	PRON
taxlaw-2838	435	33	might	might	AUX
taxlaw-2838	435	34	have	have	AUX
taxlaw-2838	435	35	been	be	AUX
taxlaw-2838	435	36	even	even	ADV
taxlaw-2838	435	37	less.103	less.103	NUM
taxlaw-2838	435	38	although	although	SCONJ
taxlaw-2838	435	39	the	the	DET
taxlaw-2838	435	40	exact	exact	ADJ
taxlaw-2838	435	41	effectiveness	effectiveness	NOUN
taxlaw-2838	435	42	of	of	ADP
taxlaw-2838	435	43	withholding	withholding	NOUN
taxlaw-2838	435	44	may	may	AUX
taxlaw-2838	435	45	be	be	AUX
taxlaw-2838	435	46	uncertain	uncertain	ADJ
taxlaw-2838	435	47	,	,	PUNCT
taxlaw-2838	435	48	there	there	PRON
taxlaw-2838	435	49	was	be	VERB
taxlaw-2838	435	50	little	little	ADJ
taxlaw-2838	435	51	doubt	doubt	NOUN
taxlaw-2838	435	52	that	that	SCONJ
taxlaw-2838	435	53	many	many	ADJ
taxlaw-2838	435	54	tax	tax	NOUN
taxlaw-2838	435	55	experts	expert	NOUN
taxlaw-2838	435	56	feared	fear	VERB
taxlaw-2838	435	57	that	that	SCONJ
taxlaw-2838	435	58	the	the	DET
taxlaw-2838	435	59	regulations	regulation	NOUN
taxlaw-2838	435	60	requiring	require	VERB
taxlaw-2838	435	61	third	third	ADJ
taxlaw-2838	435	62	-	-	PUNCT
taxlaw-2838	435	63	party	party	NOUN
taxlaw-2838	435	64	reporting	reporting	NOUN
taxlaw-2838	435	65	may	may	AUX
taxlaw-2838	435	66	have	have	AUX
taxlaw-2838	435	67	been	be	AUX
taxlaw-2838	435	68	overly	overly	ADV
taxlaw-2838	435	69	onerous	onerous	ADJ
taxlaw-2838	435	70	,	,	PUNCT
taxlaw-2838	435	71	especially	especially	ADV
taxlaw-2838	435	72	given	give	VERB
taxlaw-2838	435	73	the	the	DET
taxlaw-2838	435	74	novelty	novelty	NOUN
taxlaw-2838	435	75	of	of	ADP
taxlaw-2838	435	76	the	the	DET
taxlaw-2838	435	77	new	new	ADJ
taxlaw-2838	435	78	system	system	NOUN
taxlaw-2838	435	79	.	.	PUNCT
taxlaw-2838	436	1	“	"	PUNCT
taxlaw-2838	436	2	perhaps	perhaps	ADV
taxlaw-2838	436	3	no	no	DET
taxlaw-2838	436	4	feature	feature	NOUN
taxlaw-2838	436	5	of	of	ADP
taxlaw-2838	436	6	the	the	DET
taxlaw-2838	436	7	income	income	NOUN
taxlaw-2838	436	8	tax	tax	NOUN
taxlaw-2838	436	9	law	law	NOUN
taxlaw-2838	436	10	,	,	PUNCT
taxlaw-2838	436	11	”	"	PUNCT
taxlaw-2838	436	12	noted	note	VERB
taxlaw-2838	436	13	political	political	ADJ
taxlaw-2838	436	14	economist	economist	NOUN
taxlaw-2838	436	15	roy	roy	PROPN
taxlaw-2838	436	16	g.	g.	PROPN
taxlaw-2838	436	17	blakey	blakey	PROPN
taxlaw-2838	436	18	,	,	PUNCT
taxlaw-2838	436	19	“	"	PUNCT
taxlaw-2838	436	20	has	have	AUX
taxlaw-2838	436	21	caused	cause	VERB
taxlaw-2838	436	22	more	more	ADV
taxlaw-2838	436	23	unfavorable	unfavorable	ADJ
taxlaw-2838	436	24	criticism	criticism	NOUN
taxlaw-2838	436	25	than	than	ADP
taxlaw-2838	436	26	the	the	DET
taxlaw-2838	436	27	stoppage	stoppage	NOUN
taxlaw-2838	436	28	-	-	PUNCT
taxlaw-2838	436	29	at	at	ADP
taxlaw-2838	436	30	-	-	PUNCT
taxlaw-2838	436	31	the	the	DET
taxlaw-2838	436	32	-	-	PUNCT
taxlaw-2838	436	33	source	source	NOUN
taxlaw-2838	436	34	provision	provision	NOUN
taxlaw-2838	436	35	,	,	PUNCT
taxlaw-2838	436	36	which	which	PRON
taxlaw-2838	436	37	throws	throw	VERB
taxlaw-2838	436	38	much	much	ADJ
taxlaw-2838	436	39	of	of	ADP
taxlaw-2838	436	40	the	the	DET
taxlaw-2838	436	41	burden	burden	NOUN
taxlaw-2838	436	42	of	of	ADP
taxlaw-2838	436	43	collecting	collect	VERB
taxlaw-2838	436	44	the	the	DET
taxlaw-2838	436	45	government	government	NOUN
taxlaw-2838	436	46	’s	’s	PART
taxlaw-2838	436	47	revenue	revenue	NOUN
taxlaw-2838	436	48	upon	upon	SCONJ
taxlaw-2838	436	49	banks	bank	NOUN
taxlaw-2838	436	50	,	,	PUNCT
taxlaw-2838	436	51	trust	trust	VERB
taxlaw-2838	436	52	98	98	NUM
taxlaw-2838	436	53	mehrotra	mehrotra	ADJ
taxlaw-2838	436	54	,	,	PUNCT
taxlaw-2838	436	55	supra	supra	ADJ
taxlaw-2838	436	56	note	note	NOUN
taxlaw-2838	436	57	10	10	NUM
taxlaw-2838	436	58	,	,	PUNCT
taxlaw-2838	436	59	at	at	ADP
taxlaw-2838	436	60	285	285	NUM
taxlaw-2838	436	61	.	.	PUNCT
taxlaw-2838	437	1	99	99	NUM
taxlaw-2838	437	2	war	war	NOUN
taxlaw-2838	437	3	revenue	revenue	NOUN
taxlaw-2838	437	4	act	act	NOUN
taxlaw-2838	437	5	of	of	ADP
taxlaw-2838	437	6	1917	1917	NUM
taxlaw-2838	437	7	,	,	PUNCT
taxlaw-2838	437	8	ch	ch	NOUN
taxlaw-2838	437	9	.	.	PROPN
taxlaw-2838	437	10	63	63	NUM
taxlaw-2838	437	11	,	,	PUNCT
taxlaw-2838	437	12	§	§	PROPN
taxlaw-2838	437	13	1211	1211	NUM
taxlaw-2838	437	14	,	,	PUNCT
taxlaw-2838	437	15	40	40	NUM
taxlaw-2838	437	16	stat	stat	NOUN
taxlaw-2838	437	17	.	.	PUNCT
taxlaw-2838	438	1	at	at	ADP
taxlaw-2838	438	2	336–37	336–37	PROPN
taxlaw-2838	438	3	.	.	PUNCT
taxlaw-2838	438	4	100	100	NUM
taxlaw-2838	438	5	50	50	NUM
taxlaw-2838	438	6	cong	cong	NOUN
taxlaw-2838	438	7	.	.	PUNCT
taxlaw-2838	439	1	rec	rec	X
taxlaw-2838	439	2	.	.	PROPN
taxlaw-2838	440	1	508	508	NUM
taxlaw-2838	440	2	(	(	PUNCT
taxlaw-2838	440	3	1913	1913	NUM
taxlaw-2838	440	4	)	)	PUNCT
taxlaw-2838	440	5	(	(	PUNCT
taxlaw-2838	440	6	statement	statement	NOUN
taxlaw-2838	440	7	of	of	ADP
taxlaw-2838	440	8	rep	rep	PROPN
taxlaw-2838	440	9	.	.	PROPN
taxlaw-2838	440	10	hull	hull	PROPN
taxlaw-2838	440	11	)	)	PUNCT
taxlaw-2838	440	12	.	.	PUNCT
taxlaw-2838	441	1	101	101	NUM
taxlaw-2838	441	2	see	see	VERB
taxlaw-2838	441	3	h.r	h.r	PROPN
taxlaw-2838	441	4	.	.	PROPN
taxlaw-2838	441	5	rep	rep	PROPN
taxlaw-2838	441	6	.	.	PROPN
taxlaw-2838	441	7	no	no	PROPN
taxlaw-2838	441	8	.	.	PROPN
taxlaw-2838	441	9	63	63	NUM
taxlaw-2838	441	10	-	-	SYM
taxlaw-2838	441	11	5	5	NUM
taxlaw-2838	441	12	,	,	PUNCT
taxlaw-2838	441	13	at	at	ADP
taxlaw-2838	441	14	38	38	NUM
taxlaw-2838	441	15	(	(	PUNCT
taxlaw-2838	441	16	1913	1913	NUM
taxlaw-2838	441	17	)	)	PUNCT
taxlaw-2838	441	18	.	.	PUNCT
taxlaw-2838	442	1	102	102	NUM
taxlaw-2838	442	2	roy	roy	PROPN
taxlaw-2838	442	3	g.	g.	PROPN
taxlaw-2838	442	4	blakey	blakey	PROPN
taxlaw-2838	442	5	&	&	CCONJ
taxlaw-2838	442	6	gladys	gladys	PROPN
taxlaw-2838	442	7	c.	c.	PROPN
taxlaw-2838	442	8	blakey	blakey	PROPN
taxlaw-2838	442	9	,	,	PUNCT
taxlaw-2838	442	10	the	the	DET
taxlaw-2838	442	11	federal	federal	ADJ
taxlaw-2838	442	12	income	income	NOUN
taxlaw-2838	442	13	tax	tax	NOUN
taxlaw-2838	442	14	143	143	NUM
taxlaw-2838	442	15	(	(	PUNCT
taxlaw-2838	442	16	1940	1940	NUM
taxlaw-2838	442	17	)	)	PUNCT
taxlaw-2838	442	18	.	.	PUNCT
taxlaw-2838	443	1	103	103	NUM
taxlaw-2838	443	2	desai	desai	PROPN
taxlaw-2838	443	3	,	,	PUNCT
taxlaw-2838	443	4	supra	supra	PROPN
taxlaw-2838	443	5	note	note	PROPN
taxlaw-2838	443	6	13	13	NUM
taxlaw-2838	443	7	,	,	PUNCT
taxlaw-2838	443	8	at	at	ADP
taxlaw-2838	443	9	887	887	NUM
taxlaw-2838	443	10	.	.	PUNCT
taxlaw-2838	444	1	2016	2016	NUM
taxlaw-2838	444	2	]	]	PUNCT
taxlaw-2838	444	3	social	social	ADJ
taxlaw-2838	444	4	learning	learning	NOUN
taxlaw-2838	444	5	and	and	CCONJ
taxlaw-2838	444	6	the	the	DET
taxlaw-2838	444	7	early	early	ADJ
taxlaw-2838	444	8	history	history	NOUN
taxlaw-2838	444	9	of	of	ADP
taxlaw-2838	444	10	u.s	u.s	PROPN
taxlaw-2838	444	11	.	.	PROPN
taxlaw-2838	444	12	tax	tax	NOUN
taxlaw-2838	444	13	withholding	withhold	VERB
taxlaw-2838	444	14	163	163	NUM
taxlaw-2838	444	15	companies	company	NOUN
taxlaw-2838	444	16	,	,	PUNCT
taxlaw-2838	444	17	corporations	corporation	NOUN
taxlaw-2838	444	18	,	,	PUNCT
taxlaw-2838	444	19	and	and	CCONJ
taxlaw-2838	444	20	other	other	ADJ
taxlaw-2838	444	21	agents	agent	NOUN
taxlaw-2838	444	22	.	.	PUNCT
taxlaw-2838	444	23	”	"	PUNCT
taxlaw-2838	445	1	104	104	NUM
taxlaw-2838	445	2	of	of	ADP
taxlaw-2838	445	3	course	course	NOUN
taxlaw-2838	445	4	,	,	PUNCT
taxlaw-2838	445	5	most	most	ADJ
taxlaw-2838	445	6	corporations	corporation	NOUN
taxlaw-2838	445	7	and	and	CCONJ
taxlaw-2838	445	8	financial	financial	ADJ
taxlaw-2838	445	9	institutions	institution	NOUN
taxlaw-2838	445	10	by	by	ADP
taxlaw-2838	445	11	this	this	DET
taxlaw-2838	445	12	time	time	NOUN
taxlaw-2838	445	13	already	already	ADV
taxlaw-2838	445	14	had	have	VERB
taxlaw-2838	445	15	the	the	DET
taxlaw-2838	445	16	managerial	managerial	ADJ
taxlaw-2838	445	17	skills	skill	NOUN
taxlaw-2838	445	18	and	and	CCONJ
taxlaw-2838	445	19	information	information	NOUN
taxlaw-2838	445	20	to	to	PART
taxlaw-2838	445	21	comply	comply	VERB
taxlaw-2838	445	22	with	with	ADP
taxlaw-2838	445	23	withholding	withholding	NOUN
taxlaw-2838	445	24	and	and	CCONJ
taxlaw-2838	445	25	the	the	DET
taxlaw-2838	445	26	regulations	regulation	NOUN
taxlaw-2838	445	27	regarding	regard	VERB
taxlaw-2838	445	28	information	information	NOUN
taxlaw-2838	445	29	reporting	reporting	NOUN
taxlaw-2838	445	30	,	,	PUNCT
taxlaw-2838	445	31	but	but	CCONJ
taxlaw-2838	445	32	the	the	DET
taxlaw-2838	445	33	novelty	novelty	NOUN
taxlaw-2838	445	34	and	and	CCONJ
taxlaw-2838	445	35	intricacies	intricacy	NOUN
taxlaw-2838	445	36	of	of	ADP
taxlaw-2838	445	37	the	the	DET
taxlaw-2838	445	38	process	process	NOUN
taxlaw-2838	445	39	provided	provide	VERB
taxlaw-2838	445	40	an	an	DET
taxlaw-2838	445	41	opportunity	opportunity	NOUN
taxlaw-2838	445	42	for	for	SCONJ
taxlaw-2838	445	43	many	many	ADJ
taxlaw-2838	445	44	to	to	PART
taxlaw-2838	445	45	question	question	VERB
taxlaw-2838	445	46	the	the	DET
taxlaw-2838	445	47	use	use	NOUN
taxlaw-2838	445	48	of	of	ADP
taxlaw-2838	445	49	corporations	corporation	NOUN
taxlaw-2838	445	50	as	as	ADP
taxlaw-2838	445	51	withholding	withholding	NOUN
taxlaw-2838	445	52	agents	agent	NOUN
taxlaw-2838	445	53	.	.	PUNCT
taxlaw-2838	446	1	the	the	DET
taxlaw-2838	446	2	new	new	PROPN
taxlaw-2838	446	3	york	york	PROPN
taxlaw-2838	446	4	banker	banker	PROPN
taxlaw-2838	446	5	mortimer	mortimer	PROPN
taxlaw-2838	446	6	schiff	schiff	PROPN
taxlaw-2838	446	7	was	be	AUX
taxlaw-2838	446	8	among	among	ADP
taxlaw-2838	446	9	those	those	PRON
taxlaw-2838	446	10	who	who	PRON
taxlaw-2838	446	11	voiced	voice	VERB
taxlaw-2838	446	12	strong	strong	ADJ
taxlaw-2838	446	13	opposition	opposition	NOUN
taxlaw-2838	446	14	to	to	ADP
taxlaw-2838	446	15	the	the	DET
taxlaw-2838	446	16	new	new	ADJ
taxlaw-2838	446	17	collection	collection	NOUN
taxlaw-2838	446	18	system	system	NOUN
taxlaw-2838	446	19	.	.	PUNCT
taxlaw-2838	447	1	schiff	schiff	PROPN
taxlaw-2838	447	2	conceded	concede	VERB
taxlaw-2838	447	3	that	that	SCONJ
taxlaw-2838	447	4	he	he	PRON
taxlaw-2838	447	5	was	be	AUX
taxlaw-2838	447	6	no	no	DET
taxlaw-2838	447	7	enemy	enemy	NOUN
taxlaw-2838	447	8	of	of	ADP
taxlaw-2838	447	9	the	the	DET
taxlaw-2838	447	10	income	income	NOUN
taxlaw-2838	447	11	tax	tax	NOUN
taxlaw-2838	447	12	.	.	PUNCT
taxlaw-2838	448	1	“	"	PUNCT
taxlaw-2838	448	2	i	i	PRON
taxlaw-2838	448	3	am	be	AUX
taxlaw-2838	448	4	inclined	incline	VERB
taxlaw-2838	448	5	to	to	PART
taxlaw-2838	448	6	favor	favor	VERB
taxlaw-2838	448	7	this	this	DET
taxlaw-2838	448	8	form	form	NOUN
taxlaw-2838	448	9	of	of	ADP
taxlaw-2838	448	10	raising	raise	VERB
taxlaw-2838	448	11	revenue	revenue	NOUN
taxlaw-2838	448	12	for	for	ADP
taxlaw-2838	448	13	the	the	DET
taxlaw-2838	448	14	government	government	NOUN
taxlaw-2838	448	15	,	,	PUNCT
taxlaw-2838	448	16	”	"	PUNCT
taxlaw-2838	448	17	wrote	write	VERB
taxlaw-2838	448	18	schiff	schiff	PROPN
taxlaw-2838	448	19	referring	refer	VERB
taxlaw-2838	448	20	to	to	ADP
taxlaw-2838	448	21	the	the	DET
taxlaw-2838	448	22	new	new	ADJ
taxlaw-2838	448	23	income	income	NOUN
taxlaw-2838	448	24	tax	tax	NOUN
taxlaw-2838	448	25	,	,	PUNCT
taxlaw-2838	448	26	“	"	PUNCT
taxlaw-2838	448	27	if	if	SCONJ
taxlaw-2838	448	28	the	the	DET
taxlaw-2838	448	29	tax	tax	NOUN
taxlaw-2838	448	30	is	be	AUX
taxlaw-2838	448	31	equitably	equitably	ADV
taxlaw-2838	448	32	levied	levy	VERB
taxlaw-2838	448	33	and	and	CCONJ
taxlaw-2838	448	34	administered	administer	VERB
taxlaw-2838	448	35	.	.	PUNCT
taxlaw-2838	449	1	”105	”105	ADJ
taxlaw-2838	450	1	yet	yet	ADV
taxlaw-2838	450	2	he	he	PRON
taxlaw-2838	450	3	was	be	AUX
taxlaw-2838	450	4	deeply	deeply	ADV
taxlaw-2838	450	5	ambivalent	ambivalent	ADJ
taxlaw-2838	450	6	about	about	ADP
taxlaw-2838	450	7	the	the	DET
taxlaw-2838	450	8	new	new	ADJ
taxlaw-2838	450	9	collection	collection	NOUN
taxlaw-2838	450	10	methods	method	NOUN
taxlaw-2838	450	11	.	.	PUNCT
taxlaw-2838	451	1	for	for	ADP
taxlaw-2838	451	2	him	he	PRON
taxlaw-2838	451	3	,	,	PUNCT
taxlaw-2838	451	4	the	the	DET
taxlaw-2838	451	5	combination	combination	NOUN
taxlaw-2838	451	6	of	of	ADP
taxlaw-2838	451	7	withholding	withholding	NOUN
taxlaw-2838	451	8	and	and	CCONJ
taxlaw-2838	451	9	information	information	NOUN
taxlaw-2838	451	10	reporting	reporting	NOUN
taxlaw-2838	451	11	gave	give	VERB
taxlaw-2838	451	12	“	"	PUNCT
taxlaw-2838	451	13	rise	rise	VERB
taxlaw-2838	451	14	to	to	ADP
taxlaw-2838	451	15	the	the	DET
taxlaw-2838	451	16	greatest	great	ADJ
taxlaw-2838	451	17	cause	cause	NOUN
taxlaw-2838	451	18	of	of	ADP
taxlaw-2838	451	19	complaint	complaint	NOUN
taxlaw-2838	451	20	.	.	PUNCT
taxlaw-2838	451	21	”	"	PUNCT
taxlaw-2838	452	1	part	part	NOUN
taxlaw-2838	452	2	of	of	ADP
taxlaw-2838	452	3	the	the	DET
taxlaw-2838	452	4	reason	reason	NOUN
taxlaw-2838	452	5	was	be	AUX
taxlaw-2838	452	6	the	the	DET
taxlaw-2838	452	7	uniqueness	uniqueness	NOUN
taxlaw-2838	452	8	of	of	ADP
taxlaw-2838	452	9	the	the	DET
taxlaw-2838	452	10	system	system	NOUN
taxlaw-2838	452	11	for	for	ADP
taxlaw-2838	452	12	americans	americans	PROPN
taxlaw-2838	452	13	who	who	PRON
taxlaw-2838	452	14	valued	value	VERB
taxlaw-2838	452	15	their	their	PRON
taxlaw-2838	452	16	privacy	privacy	NOUN
taxlaw-2838	452	17	.	.	PUNCT
taxlaw-2838	453	1	indeed	indeed	ADV
taxlaw-2838	453	2	,	,	PUNCT
taxlaw-2838	453	3	for	for	ADP
taxlaw-2838	453	4	schiff	schiff	NOUN
taxlaw-2838	453	5	and	and	CCONJ
taxlaw-2838	453	6	others	other	NOUN
taxlaw-2838	453	7	,	,	PUNCT
taxlaw-2838	453	8	the	the	DET
taxlaw-2838	453	9	borrowing	borrowing	NOUN
taxlaw-2838	453	10	of	of	ADP
taxlaw-2838	453	11	british	british	ADJ
taxlaw-2838	453	12	ideas	idea	NOUN
taxlaw-2838	453	13	about	about	ADP
taxlaw-2838	453	14	tax	tax	NOUN
taxlaw-2838	453	15	collection	collection	NOUN
taxlaw-2838	453	16	was	be	AUX
taxlaw-2838	453	17	viewed	view	VERB
taxlaw-2838	453	18	as	as	ADP
taxlaw-2838	453	19	wholly	wholly	ADV
taxlaw-2838	453	20	foreign	foreign	ADJ
taxlaw-2838	453	21	.	.	PUNCT
taxlaw-2838	454	1	“	"	PUNCT
taxlaw-2838	454	2	we	we	PRON
taxlaw-2838	454	3	are	be	AUX
taxlaw-2838	454	4	not	not	PART
taxlaw-2838	454	5	used	use	VERB
taxlaw-2838	454	6	to	to	ADP
taxlaw-2838	454	7	the	the	DET
taxlaw-2838	454	8	parental	parental	ADJ
taxlaw-2838	454	9	form	form	NOUN
taxlaw-2838	454	10	of	of	ADP
taxlaw-2838	454	11	many	many	ADJ
taxlaw-2838	454	12	european	european	ADJ
taxlaw-2838	454	13	governments	government	NOUN
taxlaw-2838	454	14	and	and	CCONJ
taxlaw-2838	454	15	,	,	PUNCT
taxlaw-2838	454	16	therefore	therefore	ADV
taxlaw-2838	454	17	,	,	PUNCT
taxlaw-2838	454	18	”	"	PUNCT
taxlaw-2838	454	19	wrote	write	VERB
taxlaw-2838	454	20	schiff	schiff	NOUN
taxlaw-2838	454	21	,	,	PUNCT
taxlaw-2838	454	22	“	"	PUNCT
taxlaw-2838	454	23	an	an	DET
taxlaw-2838	454	24	income	income	NOUN
taxlaw-2838	454	25	tax	tax	NOUN
taxlaw-2838	454	26	,	,	PUNCT
taxlaw-2838	454	27	with	with	SCONJ
taxlaw-2838	454	28	its	its	PRON
taxlaw-2838	454	29	resultant	resultant	NOUN
taxlaw-2838	454	30	inquisitorial	inquisitorial	ADJ
taxlaw-2838	454	31	methods	method	NOUN
taxlaw-2838	454	32	and	and	CCONJ
taxlaw-2838	454	33	prying	prying	NOUN
taxlaw-2838	454	34	into	into	ADP
taxlaw-2838	454	35	the	the	DET
taxlaw-2838	454	36	affairs	affair	NOUN
taxlaw-2838	454	37	of	of	ADP
taxlaw-2838	454	38	individuals	individual	NOUN
taxlaw-2838	454	39	is	be	AUX
taxlaw-2838	454	40	,	,	PUNCT
taxlaw-2838	454	41	from	from	ADP
taxlaw-2838	454	42	its	its	PRON
taxlaw-2838	454	43	nature	nature	NOUN
taxlaw-2838	454	44	,	,	PUNCT
taxlaw-2838	454	45	bound	bind	VERB
taxlaw-2838	454	46	to	to	PART
taxlaw-2838	454	47	cause	cause	VERB
taxlaw-2838	454	48	dissatisfaction	dissatisfaction	NOUN
taxlaw-2838	454	49	,	,	PUNCT
taxlaw-2838	454	50	a	a	DET
taxlaw-2838	454	51	large	large	ADJ
taxlaw-2838	454	52	part	part	NOUN
taxlaw-2838	454	53	of	of	ADP
taxlaw-2838	454	54	which	which	PRON
taxlaw-2838	454	55	is	be	AUX
taxlaw-2838	454	56	possibly	possibly	ADV
taxlaw-2838	454	57	unwarranted	unwarranted	ADJ
taxlaw-2838	454	58	.	.	PUNCT
taxlaw-2838	454	59	”106	”106	PUNCT
taxlaw-2838	454	60	with	with	ADP
taxlaw-2838	454	61	this	this	DET
taxlaw-2838	454	62	observation	observation	NOUN
taxlaw-2838	454	63	,	,	PUNCT
taxlaw-2838	454	64	schiff	schiff	PROPN
taxlaw-2838	454	65	singled	single	VERB
taxlaw-2838	454	66	out	out	ADP
taxlaw-2838	454	67	how	how	SCONJ
taxlaw-2838	454	68	the	the	DET
taxlaw-2838	454	69	united	united	PROPN
taxlaw-2838	454	70	states	states	PROPN
taxlaw-2838	454	71	was	be	AUX
taxlaw-2838	454	72	different	different	ADJ
taxlaw-2838	454	73	from	from	ADP
taxlaw-2838	454	74	other	other	ADJ
taxlaw-2838	454	75	countries	country	NOUN
taxlaw-2838	454	76	that	that	PRON
taxlaw-2838	454	77	adopted	adopt	VERB
taxlaw-2838	454	78	an	an	DET
taxlaw-2838	454	79	income	income	NOUN
taxlaw-2838	454	80	tax	tax	NOUN
taxlaw-2838	454	81	and	and	CCONJ
taxlaw-2838	454	82	a	a	DET
taxlaw-2838	454	83	system	system	NOUN
taxlaw-2838	454	84	of	of	ADP
taxlaw-2838	454	85	withholding	withholding	NOUN
taxlaw-2838	454	86	.	.	PUNCT
taxlaw-2838	455	1	for	for	ADP
taxlaw-2838	455	2	him	he	PRON
taxlaw-2838	455	3	,	,	PUNCT
taxlaw-2838	455	4	america	america	PROPN
taxlaw-2838	455	5	was	be	AUX
taxlaw-2838	455	6	exceptional	exceptional	ADJ
taxlaw-2838	455	7	.	.	PUNCT
taxlaw-2838	456	1	“	"	PUNCT
taxlaw-2838	456	2	this	this	DET
taxlaw-2838	456	3	method	method	NOUN
taxlaw-2838	456	4	of	of	ADP
taxlaw-2838	456	5	collection	collection	NOUN
taxlaw-2838	456	6	is	be	AUX
taxlaw-2838	456	7	an	an	DET
taxlaw-2838	456	8	importation	importation	NOUN
taxlaw-2838	456	9	from	from	ADP
taxlaw-2838	456	10	europe	europe	PROPN
taxlaw-2838	456	11	and	and	CCONJ
taxlaw-2838	456	12	is	be	AUX
taxlaw-2838	456	13	copied	copy	VERB
taxlaw-2838	456	14	,	,	PUNCT
taxlaw-2838	456	15	to	to	ADP
taxlaw-2838	456	16	a	a	DET
taxlaw-2838	456	17	great	great	ADJ
taxlaw-2838	456	18	extent	extent	NOUN
taxlaw-2838	456	19	,	,	PUNCT
taxlaw-2838	456	20	from	from	ADP
taxlaw-2838	456	21	the	the	DET
taxlaw-2838	456	22	provisions	provision	NOUN
taxlaw-2838	456	23	of	of	ADP
taxlaw-2838	456	24	the	the	DET
taxlaw-2838	456	25	english	english	ADJ
taxlaw-2838	456	26	income	income	NOUN
taxlaw-2838	456	27	tax	tax	NOUN
taxlaw-2838	456	28	law	law	NOUN
taxlaw-2838	456	29	,	,	PUNCT
taxlaw-2838	456	30	”	"	PUNCT
taxlaw-2838	456	31	he	he	PRON
taxlaw-2838	456	32	admitted	admit	VERB
taxlaw-2838	456	33	.	.	PUNCT
taxlaw-2838	457	1	“	"	PUNCT
taxlaw-2838	457	2	it	it	PRON
taxlaw-2838	457	3	has	have	AUX
taxlaw-2838	457	4	,	,	PUNCT
taxlaw-2838	457	5	however	however	ADV
taxlaw-2838	457	6	,	,	PUNCT
taxlaw-2838	457	7	apparently	apparently	ADV
taxlaw-2838	457	8	been	be	AUX
taxlaw-2838	457	9	overlooked	overlook	VERB
taxlaw-2838	457	10	that	that	SCONJ
taxlaw-2838	457	11	in	in	ADP
taxlaw-2838	457	12	england	england	PROPN
taxlaw-2838	457	13	substantially	substantially	ADV
taxlaw-2838	457	14	everybody	everybody	PRON
taxlaw-2838	457	15	,	,	PUNCT
taxlaw-2838	457	16	except	except	SCONJ
taxlaw-2838	457	17	the	the	DET
taxlaw-2838	457	18	person	person	NOUN
taxlaw-2838	457	19	dependent	dependent	ADJ
taxlaw-2838	457	20	upon	upon	SCONJ
taxlaw-2838	457	21	daily	daily	ADJ
taxlaw-2838	457	22	wages	wage	NOUN
taxlaw-2838	457	23	,	,	PUNCT
taxlaw-2838	457	24	is	be	AUX
taxlaw-2838	457	25	taxed	tax	VERB
taxlaw-2838	457	26	and	and	CCONJ
taxlaw-2838	457	27	that	that	SCONJ
taxlaw-2838	457	28	practically	practically	ADV
taxlaw-2838	457	29	no	no	DET
taxlaw-2838	457	30	one	one	NOUN
taxlaw-2838	457	31	in	in	ADP
taxlaw-2838	457	32	receipt	receipt	NOUN
taxlaw-2838	457	33	of	of	ADP
taxlaw-2838	457	34	any	any	DET
taxlaw-2838	457	35	other	other	ADJ
taxlaw-2838	457	36	form	form	NOUN
taxlaw-2838	457	37	of	of	ADP
taxlaw-2838	457	38	income	income	NOUN
taxlaw-2838	457	39	is	be	AUX
taxlaw-2838	457	40	exempt	exempt	ADJ
taxlaw-2838	457	41	.	.	PUNCT
taxlaw-2838	457	42	”107	”107	PUNCT
taxlaw-2838	458	1	he	he	PRON
taxlaw-2838	458	2	continued	continue	VERB
taxlaw-2838	458	3	that	that	SCONJ
taxlaw-2838	458	4	there	there	PRON
taxlaw-2838	458	5	were	be	VERB
taxlaw-2838	458	6	many	many	ADJ
taxlaw-2838	458	7	other	other	ADJ
taxlaw-2838	458	8	factors	factor	NOUN
taxlaw-2838	458	9	that	that	PRON
taxlaw-2838	458	10	set	set	VERB
taxlaw-2838	458	11	the	the	DET
taxlaw-2838	458	12	united	united	PROPN
taxlaw-2838	458	13	states	states	PROPN
taxlaw-2838	458	14	apart	apart	ADV
taxlaw-2838	458	15	from	from	ADP
taxlaw-2838	458	16	england	england	PROPN
taxlaw-2838	458	17	and	and	CCONJ
taxlaw-2838	458	18	other	other	ADJ
taxlaw-2838	458	19	european	european	ADJ
taxlaw-2838	458	20	countries	country	NOUN
taxlaw-2838	458	21	,	,	PUNCT
taxlaw-2838	458	22	including	include	VERB
taxlaw-2838	458	23	the	the	DET
taxlaw-2838	458	24	size	size	NOUN
taxlaw-2838	458	25	of	of	ADP
taxlaw-2838	458	26	the	the	DET
taxlaw-2838	458	27	united	united	PROPN
taxlaw-2838	458	28	states	states	PROPN
taxlaw-2838	458	29	,	,	PUNCT
taxlaw-2838	458	30	the	the	DET
taxlaw-2838	458	31	way	way	NOUN
taxlaw-2838	458	32	it	it	PRON
taxlaw-2838	458	33	conducted	conduct	VERB
taxlaw-2838	458	34	business	business	NOUN
taxlaw-2838	458	35	,	,	PUNCT
taxlaw-2838	458	36	and	and	CCONJ
taxlaw-2838	458	37	especially	especially	ADV
taxlaw-2838	458	38	the	the	DET
taxlaw-2838	458	39	way	way	NOUN
taxlaw-2838	458	40	that	that	PRON
taxlaw-2838	458	41	american	american	ADJ
taxlaw-2838	458	42	banks	bank	NOUN
taxlaw-2838	458	43	and	and	CCONJ
taxlaw-2838	458	44	corporations	corporation	NOUN
taxlaw-2838	458	45	distributed	distribute	VERB
taxlaw-2838	458	46	interest	interest	NOUN
taxlaw-2838	458	47	to	to	ADP
taxlaw-2838	458	48	their	their	PRON
taxlaw-2838	458	49	bond	bond	NOUN
taxlaw-2838	458	50	holders.108	holders.108	NOUN
taxlaw-2838	458	51	ultimately	ultimately	ADV
taxlaw-2838	458	52	,	,	PUNCT
taxlaw-2838	458	53	schiff	schiff	PROPN
taxlaw-2838	458	54	was	be	AUX
taxlaw-2838	458	55	deeply	deeply	ADV
taxlaw-2838	458	56	ambivalent	ambivalent	ADJ
taxlaw-2838	458	57	about	about	ADP
taxlaw-2838	458	58	the	the	DET
taxlaw-2838	458	59	new	new	ADJ
taxlaw-2838	458	60	collection	collection	NOUN
taxlaw-2838	458	61	methods	method	NOUN
taxlaw-2838	458	62	.	.	PUNCT
taxlaw-2838	459	1	on	on	ADP
taxlaw-2838	459	2	the	the	DET
taxlaw-2838	459	3	one	one	NUM
taxlaw-2838	459	4	hand	hand	NOUN
taxlaw-2838	459	5	,	,	PUNCT
taxlaw-2838	459	6	he	he	PRON
taxlaw-2838	459	7	believed	believe	VERB
taxlaw-2838	459	8	that	that	SCONJ
taxlaw-2838	459	9	the	the	DET
taxlaw-2838	459	10	treasury	treasury	PROPN
taxlaw-2838	459	11	regulations	regulation	NOUN
taxlaw-2838	459	12	were	be	AUX
taxlaw-2838	459	13	gradually	gradually	ADV
taxlaw-2838	459	14	becoming	become	VERB
taxlaw-2838	459	15	more	more	ADV
taxlaw-2838	459	16	rational	rational	ADJ
taxlaw-2838	459	17	and	and	CCONJ
taxlaw-2838	459	18	routinized	routinized	ADJ
taxlaw-2838	459	19	,	,	PUNCT
taxlaw-2838	459	20	and	and	CCONJ
taxlaw-2838	459	21	consequently	consequently	ADV
taxlaw-2838	459	22	collections	collection	NOUN
taxlaw-2838	459	23	were	be	AUX
taxlaw-2838	459	24	“	"	PUNCT
taxlaw-2838	459	25	considerably	considerably	ADV
taxlaw-2838	459	26	simplified	simplified	ADJ
taxlaw-2838	459	27	.	.	PUNCT
taxlaw-2838	460	1	”109	”109	VERB
taxlaw-2838	460	2	yet	yet	ADV
taxlaw-2838	460	3	,	,	PUNCT
taxlaw-2838	460	4	on	on	ADP
taxlaw-2838	460	5	the	the	DET
taxlaw-2838	460	6	other	other	ADJ
taxlaw-2838	460	7	hand	hand	NOUN
taxlaw-2838	460	8	,	,	PUNCT
taxlaw-2838	460	9	he	he	PRON
taxlaw-2838	460	10	insisted	insist	VERB
taxlaw-2838	460	11	that	that	SCONJ
taxlaw-2838	460	12	it	it	PRON
taxlaw-2838	460	13	was	be	AUX
taxlaw-2838	460	14	unfair	unfair	ADJ
taxlaw-2838	460	15	for	for	SCONJ
taxlaw-2838	460	16	the	the	DET
taxlaw-2838	460	17	government	government	NOUN
taxlaw-2838	460	18	to	to	PART
taxlaw-2838	460	19	deputize	deputize	VERB
taxlaw-2838	460	20	private	private	ADJ
taxlaw-2838	460	21	citizens	citizen	NOUN
taxlaw-2838	460	22	as	as	ADP
taxlaw-2838	460	23	tax	tax	NOUN
taxlaw-2838	460	24	collectors	collector	NOUN
taxlaw-2838	460	25	without	without	ADP
taxlaw-2838	460	26	any	any	DET
taxlaw-2838	460	27	remuneration	remuneration	NOUN
taxlaw-2838	460	28	.	.	PUNCT
taxlaw-2838	461	1	“	"	PUNCT
taxlaw-2838	461	2	it	it	PRON
taxlaw-2838	461	3	does	do	AUX
taxlaw-2838	461	4	not	not	PART
taxlaw-2838	461	5	seem	seem	VERB
taxlaw-2838	461	6	fair	fair	ADJ
taxlaw-2838	461	7	that	that	SCONJ
taxlaw-2838	461	8	the	the	DET
taxlaw-2838	461	9	government	government	NOUN
taxlaw-2838	461	10	should	should	AUX
taxlaw-2838	461	11	force	force	VERB
taxlaw-2838	461	12	corporations	corporation	NOUN
taxlaw-2838	461	13	and	and	CCONJ
taxlaw-2838	461	14	individuals	individual	NOUN
taxlaw-2838	461	15	to	to	PART
taxlaw-2838	461	16	bear	bear	VERB
taxlaw-2838	461	17	this	this	DET
taxlaw-2838	461	18	expense	expense	NOUN
taxlaw-2838	461	19	and	and	CCONJ
taxlaw-2838	461	20	do	do	VERB
taxlaw-2838	461	21	work	work	NOUN
taxlaw-2838	461	22	,	,	PUNCT
taxlaw-2838	461	23	which	which	PRON
taxlaw-2838	461	24	probably	probably	ADV
taxlaw-2838	461	25	belongs	belong	VERB
taxlaw-2838	461	26	to	to	ADP
taxlaw-2838	461	27	the	the	DET
taxlaw-2838	461	28	government	government	NOUN
taxlaw-2838	461	29	,	,	PUNCT
taxlaw-2838	461	30	without	without	ADP
taxlaw-2838	461	31	compensation	compensation	NOUN
taxlaw-2838	461	32	,	,	PUNCT
taxlaw-2838	461	33	”	"	PUNCT
taxlaw-2838	461	34	he	he	PRON
taxlaw-2838	461	35	wrote	write	VERB
taxlaw-2838	461	36	.	.	PUNCT
taxlaw-2838	462	1	110	110	NUM
taxlaw-2838	462	2	according	accord	VERB
taxlaw-2838	462	3	to	to	ADP
taxlaw-2838	462	4	schiff	schiff	PROPN
taxlaw-2838	462	5	’s	’s	PART
taxlaw-2838	462	6	anecdotal	anecdotal	ADJ
taxlaw-2838	462	7	accounts	account	NOUN
taxlaw-2838	462	8	,	,	PUNCT
taxlaw-2838	462	9	some	some	DET
taxlaw-2838	462	10	railway	railway	NOUN
taxlaw-2838	462	11	companies	company	NOUN
taxlaw-2838	462	12	had	have	VERB
taxlaw-2838	462	13	to	to	PART
taxlaw-2838	462	14	double	double	VERB
taxlaw-2838	462	15	the	the	DET
taxlaw-2838	462	16	size	size	NOUN
taxlaw-2838	462	17	of	of	ADP
taxlaw-2838	462	18	their	their	PRON
taxlaw-2838	462	19	clerical	clerical	ADJ
taxlaw-2838	462	20	departments	department	NOUN
taxlaw-2838	462	21	to	to	PART
taxlaw-2838	462	22	keep	keep	VERB
taxlaw-2838	462	23	up	up	ADP
taxlaw-2838	462	24	with	with	ADP
taxlaw-2838	462	25	demands	demand	NOUN
taxlaw-2838	462	26	of	of	ADP
taxlaw-2838	462	27	collection	collection	NOUN
taxlaw-2838	462	28	at	at	ADP
taxlaw-2838	462	29	the	the	DET
taxlaw-2838	462	30	source	source	NOUN
taxlaw-2838	462	31	,	,	PUNCT
taxlaw-2838	462	32	and	and	CCONJ
taxlaw-2838	462	33	they	they	PRON
taxlaw-2838	462	34	did	do	VERB
taxlaw-2838	462	35	so	so	ADV
taxlaw-2838	462	36	at	at	ADP
taxlaw-2838	462	37	their	their	PRON
taxlaw-2838	462	38	own	own	ADJ
taxlaw-2838	462	39	costs	cost	NOUN
taxlaw-2838	462	40	.	.	PUNCT
taxlaw-2838	463	1	104	104	NUM
taxlaw-2838	463	2	roy	roy	PROPN
taxlaw-2838	463	3	g.	g.	PROPN
taxlaw-2838	463	4	blakey	blakey	PROPN
taxlaw-2838	463	5	,	,	PUNCT
taxlaw-2838	463	6	the	the	DET
taxlaw-2838	463	7	new	new	ADJ
taxlaw-2838	463	8	revenue	revenue	NOUN
taxlaw-2838	463	9	act	act	PROPN
taxlaw-2838	463	10	,	,	PUNCT
taxlaw-2838	463	11	6	6	NUM
taxlaw-2838	463	12	am	am	NOUN
taxlaw-2838	463	13	.	.	PUNCT
taxlaw-2838	464	1	econ	econ	PROPN
taxlaw-2838	464	2	.	.	PUNCT
taxlaw-2838	465	1	rev	rev	PROPN
taxlaw-2838	465	2	.	.	PROPN
taxlaw-2838	465	3	837	837	NUM
taxlaw-2838	465	4	,	,	PUNCT
taxlaw-2838	465	5	842	842	NUM
taxlaw-2838	465	6	(	(	PUNCT
taxlaw-2838	465	7	1916	1916	NUM
taxlaw-2838	465	8	)	)	PUNCT
taxlaw-2838	465	9	.	.	PUNCT
taxlaw-2838	466	1	105	105	NUM
taxlaw-2838	466	2	mortimer	mortimer	PROPN
taxlaw-2838	466	3	l.	l.	PROPN
taxlaw-2838	466	4	schiff	schiff	PROPN
taxlaw-2838	466	5	,	,	PUNCT
taxlaw-2838	466	6	some	some	DET
taxlaw-2838	466	7	aspects	aspect	NOUN
taxlaw-2838	466	8	of	of	ADP
taxlaw-2838	466	9	the	the	DET
taxlaw-2838	466	10	income	income	NOUN
taxlaw-2838	466	11	tax	tax	NOUN
taxlaw-2838	466	12	,	,	PUNCT
taxlaw-2838	466	13	58.1	58.1	NUM
taxlaw-2838	466	14	ann	ann	PROPN
taxlaw-2838	466	15	.	.	PUNCT
taxlaw-2838	466	16	am	be	AUX
taxlaw-2838	466	17	.	.	PUNCT
taxlaw-2838	467	1	acad	acad	PROPN
taxlaw-2838	467	2	.	.	PUNCT
taxlaw-2838	468	1	pol	pol	PROPN
taxlaw-2838	468	2	.	.	PUNCT
taxlaw-2838	468	3	&	&	CCONJ
taxlaw-2838	468	4	soc	soc	PROPN
taxlaw-2838	468	5	.	.	PUNCT
taxlaw-2838	469	1	sci	sci	PROPN
taxlaw-2838	469	2	.	.	PROPN
taxlaw-2838	469	3	15	15	NUM
taxlaw-2838	469	4	(	(	PUNCT
taxlaw-2838	469	5	1915	1915	NUM
taxlaw-2838	469	6	)	)	PUNCT
taxlaw-2838	469	7	.	.	PUNCT
taxlaw-2838	470	1	106	106	NUM
taxlaw-2838	471	1	i	i	PRON
taxlaw-2838	471	2	d.	d.	PROPN
taxlaw-2838	471	3	at	at	ADP
taxlaw-2838	471	4	15	15	NUM
taxlaw-2838	471	5	.	.	PUNCT
taxlaw-2838	471	6	107	107	NUM
taxlaw-2838	472	1	i	i	PRON
taxlaw-2838	472	2	d.	d.	PROPN
taxlaw-2838	472	3	at	at	ADP
taxlaw-2838	472	4	20	20	NUM
taxlaw-2838	472	5	.	.	PUNCT
taxlaw-2838	472	6	108	108	NUM
taxlaw-2838	473	1	i	i	PRON
taxlaw-2838	473	2	d.	d.	PROPN
taxlaw-2838	473	3	109	109	NUM
taxlaw-2838	474	1	i	i	PRON
taxlaw-2838	474	2	d.	d.	PROPN
taxlaw-2838	474	3	at	at	ADP
taxlaw-2838	474	4	21	21	NUM
taxlaw-2838	474	5	.	.	PUNCT
taxlaw-2838	475	1	110	110	NUM
taxlaw-2838	475	2	i	i	PRON
taxlaw-2838	475	3	d.	d.	PROPN
taxlaw-2838	475	4	at	at	ADP
taxlaw-2838	475	5	23–24	23–24	NUM
taxlaw-2838	475	6	.	.	PUNCT
taxlaw-2838	476	1	164	164	NUM
taxlaw-2838	476	2	columbia	columbia	PROPN
taxlaw-2838	476	3	journal	journal	PROPN
taxlaw-2838	476	4	of	of	ADP
taxlaw-2838	476	5	tax	tax	NOUN
taxlaw-2838	476	6	law	law	NOUN
taxlaw-2838	476	7	[	[	X
taxlaw-2838	476	8	vol.7:144	vol.7:144	PROPN
taxlaw-2838	476	9	schiff	schiff	NOUN
taxlaw-2838	476	10	concluded	conclude	VERB
taxlaw-2838	476	11	his	his	PRON
taxlaw-2838	476	12	analysis	analysis	NOUN
taxlaw-2838	476	13	of	of	ADP
taxlaw-2838	476	14	the	the	DET
taxlaw-2838	476	15	income	income	NOUN
taxlaw-2838	476	16	tax	tax	NOUN
taxlaw-2838	476	17	with	with	ADP
taxlaw-2838	476	18	three	three	NUM
taxlaw-2838	476	19	recommendations	recommendation	NOUN
taxlaw-2838	476	20	.	.	PUNCT
taxlaw-2838	477	1	first	first	ADV
taxlaw-2838	477	2	,	,	PUNCT
taxlaw-2838	477	3	he	he	PRON
taxlaw-2838	477	4	called	call	VERB
taxlaw-2838	477	5	for	for	ADP
taxlaw-2838	477	6	a	a	DET
taxlaw-2838	477	7	lowering	lowering	NOUN
taxlaw-2838	477	8	of	of	ADP
taxlaw-2838	477	9	exemptions	exemption	NOUN
taxlaw-2838	477	10	levels	level	NOUN
taxlaw-2838	477	11	so	so	SCONJ
taxlaw-2838	477	12	that	that	SCONJ
taxlaw-2838	477	13	more	more	ADJ
taxlaw-2838	477	14	taxpayers	taxpayer	NOUN
taxlaw-2838	477	15	could	could	AUX
taxlaw-2838	477	16	be	be	AUX
taxlaw-2838	477	17	included	include	VERB
taxlaw-2838	477	18	in	in	ADP
taxlaw-2838	477	19	the	the	DET
taxlaw-2838	477	20	tax	tax	NOUN
taxlaw-2838	477	21	system	system	NOUN
taxlaw-2838	477	22	.	.	PUNCT
taxlaw-2838	478	1	second	second	ADJ
taxlaw-2838	478	2	,	,	PUNCT
taxlaw-2838	478	3	he	he	PRON
taxlaw-2838	478	4	argued	argue	VERB
taxlaw-2838	478	5	that	that	SCONJ
taxlaw-2838	478	6	“	"	PUNCT
taxlaw-2838	478	7	the	the	DET
taxlaw-2838	478	8	law	law	NOUN
taxlaw-2838	478	9	should	should	AUX
taxlaw-2838	478	10	be	be	AUX
taxlaw-2838	478	11	so	so	ADV
taxlaw-2838	478	12	clarified	clarify	VERB
taxlaw-2838	478	13	as	as	SCONJ
taxlaw-2838	478	14	to	to	PART
taxlaw-2838	478	15	make	make	VERB
taxlaw-2838	478	16	it	it	PRON
taxlaw-2838	478	17	comprehensible	comprehensible	ADJ
taxlaw-2838	478	18	to	to	ADP
taxlaw-2838	478	19	the	the	DET
taxlaw-2838	478	20	average	average	ADJ
taxlaw-2838	478	21	person	person	NOUN
taxlaw-2838	478	22	.	.	PUNCT
taxlaw-2838	478	23	”	"	PUNCT
taxlaw-2838	479	1	third	third	ADJ
taxlaw-2838	479	2	,	,	PUNCT
taxlaw-2838	479	3	and	and	CCONJ
taxlaw-2838	479	4	perhaps	perhaps	ADV
taxlaw-2838	479	5	most	most	ADV
taxlaw-2838	479	6	important	important	ADJ
taxlaw-2838	479	7	for	for	ADP
taxlaw-2838	479	8	our	our	PRON
taxlaw-2838	479	9	purposes	purpose	NOUN
taxlaw-2838	479	10	,	,	PUNCT
taxlaw-2838	479	11	he	he	PRON
taxlaw-2838	479	12	contended	contend	VERB
taxlaw-2838	479	13	that	that	SCONJ
taxlaw-2838	479	14	“	"	PUNCT
taxlaw-2838	479	15	the	the	DET
taxlaw-2838	479	16	system	system	NOUN
taxlaw-2838	479	17	of	of	ADP
taxlaw-2838	479	18	collection	collection	NOUN
taxlaw-2838	479	19	at	at	ADP
taxlaw-2838	479	20	the	the	DET
taxlaw-2838	479	21	source	source	NOUN
taxlaw-2838	479	22	should	should	AUX
taxlaw-2838	479	23	be	be	AUX
taxlaw-2838	479	24	abandoned	abandon	VERB
taxlaw-2838	479	25	and	and	CCONJ
taxlaw-2838	479	26	a	a	DET
taxlaw-2838	479	27	system	system	NOUN
taxlaw-2838	479	28	of	of	ADP
taxlaw-2838	479	29	collection	collection	NOUN
taxlaw-2838	479	30	from	from	ADP
taxlaw-2838	479	31	the	the	DET
taxlaw-2838	479	32	recipient	recipient	NOUN
taxlaw-2838	479	33	substituted	substitute	VERB
taxlaw-2838	479	34	,	,	PUNCT
taxlaw-2838	479	35	with	with	ADP
taxlaw-2838	479	36	information	information	NOUN
taxlaw-2838	479	37	at	at	ADP
taxlaw-2838	479	38	the	the	DET
taxlaw-2838	479	39	source	source	NOUN
taxlaw-2838	479	40	and	and	CCONJ
taxlaw-2838	479	41	severe	severe	ADJ
taxlaw-2838	479	42	penalties	penalty	NOUN
taxlaw-2838	479	43	for	for	ADP
taxlaw-2838	479	44	false	false	ADJ
taxlaw-2838	479	45	statements	statement	NOUN
taxlaw-2838	479	46	.	.	PUNCT
taxlaw-2838	479	47	”111	”111	PROPN
taxlaw-2838	479	48	b.	b.	PROPN
taxlaw-2838	479	49	reforms	reform	NOUN
taxlaw-2838	479	50	to	to	PART
taxlaw-2838	479	51	rescue	rescue	VERB
taxlaw-2838	479	52	information	information	NOUN
taxlaw-2838	479	53	reporting	report	VERB
taxlaw-2838	479	54	it	it	PRON
taxlaw-2838	479	55	was	be	AUX
taxlaw-2838	479	56	not	not	PART
taxlaw-2838	479	57	only	only	ADV
taxlaw-2838	479	58	business	business	NOUN
taxlaw-2838	479	59	leaders	leader	NOUN
taxlaw-2838	479	60	like	like	ADP
taxlaw-2838	479	61	schiff	schiff	NOUN
taxlaw-2838	479	62	who	who	PRON
taxlaw-2838	479	63	were	be	AUX
taxlaw-2838	479	64	weary	weary	ADJ
taxlaw-2838	479	65	of	of	ADP
taxlaw-2838	479	66	withholding	withholding	NOUN
taxlaw-2838	479	67	.	.	PUNCT
taxlaw-2838	480	1	treasury	treasury	PROPN
taxlaw-2838	480	2	officials	official	NOUN
taxlaw-2838	480	3	seemed	seem	VERB
taxlaw-2838	480	4	to	to	PART
taxlaw-2838	480	5	agree	agree	VERB
taxlaw-2838	480	6	.	.	PUNCT
taxlaw-2838	481	1	but	but	CCONJ
taxlaw-2838	481	2	rather	rather	ADV
taxlaw-2838	481	3	than	than	SCONJ
taxlaw-2838	481	4	abolish	abolish	VERB
taxlaw-2838	481	5	the	the	DET
taxlaw-2838	481	6	entire	entire	ADJ
taxlaw-2838	481	7	collection	collection	NOUN
taxlaw-2838	481	8	system	system	NOUN
taxlaw-2838	481	9	,	,	PUNCT
taxlaw-2838	481	10	they	they	PRON
taxlaw-2838	481	11	sought	seek	VERB
taxlaw-2838	481	12	to	to	PART
taxlaw-2838	481	13	find	find	VERB
taxlaw-2838	481	14	a	a	DET
taxlaw-2838	481	15	middle	middle	ADJ
taxlaw-2838	481	16	ground	ground	NOUN
taxlaw-2838	481	17	.	.	PUNCT
taxlaw-2838	482	1	by	by	ADP
taxlaw-2838	482	2	1916	1916	NUM
taxlaw-2838	482	3	,	,	PUNCT
taxlaw-2838	482	4	treasury	treasury	PROPN
taxlaw-2838	482	5	secretary	secretary	PROPN
taxlaw-2838	482	6	mcadoo	mcadoo	PROPN
taxlaw-2838	482	7	and	and	CCONJ
taxlaw-2838	482	8	his	his	PRON
taxlaw-2838	482	9	staff	staff	NOUN
taxlaw-2838	482	10	began	begin	VERB
taxlaw-2838	482	11	to	to	PART
taxlaw-2838	482	12	reconsider	reconsider	VERB
taxlaw-2838	482	13	the	the	DET
taxlaw-2838	482	14	costs	cost	NOUN
taxlaw-2838	482	15	and	and	CCONJ
taxlaw-2838	482	16	benefits	benefit	NOUN
taxlaw-2838	482	17	of	of	ADP
taxlaw-2838	482	18	their	their	PRON
taxlaw-2838	482	19	dual	dual	ADJ
taxlaw-2838	482	20	system	system	NOUN
taxlaw-2838	482	21	of	of	ADP
taxlaw-2838	482	22	income	income	NOUN
taxlaw-2838	482	23	tax	tax	NOUN
taxlaw-2838	482	24	withholding	withholding	NOUN
taxlaw-2838	482	25	and	and	CCONJ
taxlaw-2838	482	26	rigorous	rigorous	ADJ
taxlaw-2838	482	27	information	information	NOUN
taxlaw-2838	482	28	reporting	reporting	NOUN
taxlaw-2838	482	29	.	.	PUNCT
taxlaw-2838	483	1	in	in	ADP
taxlaw-2838	483	2	his	his	PRON
taxlaw-2838	483	3	annual	annual	ADJ
taxlaw-2838	483	4	report	report	NOUN
taxlaw-2838	483	5	,	,	PUNCT
taxlaw-2838	483	6	mcadoo	mcadoo	PROPN
taxlaw-2838	483	7	recommended	recommend	VERB
taxlaw-2838	483	8	that	that	SCONJ
taxlaw-2838	483	9	congress	congress	PROPN
taxlaw-2838	483	10	“	"	PUNCT
taxlaw-2838	483	11	do	do	VERB
taxlaw-2838	483	12	away	away	ADV
taxlaw-2838	483	13	with	with	ADP
taxlaw-2838	483	14	the	the	DET
taxlaw-2838	483	15	withholding	withholding	NOUN
taxlaw-2838	483	16	of	of	ADP
taxlaw-2838	483	17	the	the	DET
taxlaw-2838	483	18	income	income	NOUN
taxlaw-2838	483	19	tax	tax	NOUN
taxlaw-2838	483	20	at	at	ADP
taxlaw-2838	483	21	the	the	DET
taxlaw-2838	483	22	source	source	NOUN
taxlaw-2838	483	23	,	,	PUNCT
taxlaw-2838	483	24	and	and	CCONJ
taxlaw-2838	483	25	in	in	ADP
taxlaw-2838	483	26	place	place	NOUN
taxlaw-2838	483	27	thereof	thereof	ADV
taxlaw-2838	483	28	.	.	PUNCT
taxlaw-2838	483	29	.	.	PUNCT
taxlaw-2838	483	30	.	.	PUNCT
taxlaw-2838	484	1	require	require	VERB
taxlaw-2838	484	2	information	information	NOUN
taxlaw-2838	484	3	at	at	ADP
taxlaw-2838	484	4	the	the	DET
taxlaw-2838	484	5	source	source	NOUN
taxlaw-2838	484	6	.	.	PUNCT
taxlaw-2838	484	7	”112	”112	PROPN
taxlaw-2838	485	1	although	although	SCONJ
taxlaw-2838	485	2	mcadoo	mcadoo	PROPN
taxlaw-2838	485	3	did	do	AUX
taxlaw-2838	485	4	not	not	PART
taxlaw-2838	485	5	directly	directly	ADV
taxlaw-2838	485	6	address	address	VERB
taxlaw-2838	485	7	the	the	DET
taxlaw-2838	485	8	onerous	onerous	ADJ
taxlaw-2838	485	9	administrative	administrative	ADJ
taxlaw-2838	485	10	burden	burden	NOUN
taxlaw-2838	485	11	that	that	PRON
taxlaw-2838	485	12	the	the	DET
taxlaw-2838	485	13	new	new	ADJ
taxlaw-2838	485	14	collection	collection	NOUN
taxlaw-2838	485	15	system	system	NOUN
taxlaw-2838	485	16	placed	place	VERB
taxlaw-2838	485	17	on	on	ADP
taxlaw-2838	485	18	the	the	DET
taxlaw-2838	485	19	treasury	treasury	PROPN
taxlaw-2838	485	20	department	department	PROPN
taxlaw-2838	485	21	,	,	PUNCT
taxlaw-2838	485	22	his	his	PRON
taxlaw-2838	485	23	comments	comment	NOUN
taxlaw-2838	485	24	were	be	AUX
taxlaw-2838	485	25	interpreted	interpret	VERB
taxlaw-2838	485	26	by	by	ADP
taxlaw-2838	485	27	many	many	ADJ
taxlaw-2838	485	28	as	as	ADP
taxlaw-2838	485	29	a	a	DET
taxlaw-2838	485	30	plea	plea	NOUN
taxlaw-2838	485	31	for	for	ADP
taxlaw-2838	485	32	assistance	assistance	NOUN
taxlaw-2838	485	33	.	.	PUNCT
taxlaw-2838	486	1	the	the	DET
taxlaw-2838	486	2	existing	exist	VERB
taxlaw-2838	486	3	law	law	NOUN
taxlaw-2838	486	4	,	,	PUNCT
taxlaw-2838	486	5	as	as	SCONJ
taxlaw-2838	486	6	we	we	PRON
taxlaw-2838	486	7	’ve	’ve	AUX
taxlaw-2838	486	8	seen	see	VERB
taxlaw-2838	486	9	,	,	PUNCT
taxlaw-2838	486	10	required	require	VERB
taxlaw-2838	486	11	both	both	CCONJ
taxlaw-2838	486	12	withholding	withholding	NOUN
taxlaw-2838	486	13	and	and	CCONJ
taxlaw-2838	486	14	reporting	reporting	NOUN
taxlaw-2838	486	15	,	,	PUNCT
taxlaw-2838	486	16	but	but	CCONJ
taxlaw-2838	486	17	mcadoo	mcadoo	PROPN
taxlaw-2838	486	18	’s	’s	PART
taxlaw-2838	486	19	point	point	NOUN
taxlaw-2838	486	20	was	be	AUX
taxlaw-2838	486	21	to	to	PART
taxlaw-2838	486	22	draw	draw	VERB
taxlaw-2838	486	23	attention	attention	NOUN
taxlaw-2838	486	24	to	to	ADP
taxlaw-2838	486	25	the	the	DET
taxlaw-2838	486	26	particular	particular	ADJ
taxlaw-2838	486	27	demand	demand	NOUN
taxlaw-2838	486	28	of	of	ADP
taxlaw-2838	486	29	verifying	verify	VERB
taxlaw-2838	486	30	the	the	DET
taxlaw-2838	486	31	process	process	NOUN
taxlaw-2838	486	32	of	of	ADP
taxlaw-2838	486	33	withholding	withholding	NOUN
taxlaw-2838	486	34	.	.	PUNCT
taxlaw-2838	487	1	yet	yet	ADV
taxlaw-2838	487	2	,	,	PUNCT
taxlaw-2838	487	3	for	for	ADP
taxlaw-2838	487	4	most	most	ADJ
taxlaw-2838	487	5	treasury	treasury	PROPN
taxlaw-2838	487	6	officials	official	NOUN
taxlaw-2838	487	7	,	,	PUNCT
taxlaw-2838	487	8	some	some	DET
taxlaw-2838	487	9	form	form	NOUN
taxlaw-2838	487	10	of	of	ADP
taxlaw-2838	487	11	third	third	ADJ
taxlaw-2838	487	12	-	-	PUNCT
taxlaw-2838	487	13	party	party	NOUN
taxlaw-2838	487	14	assistance	assistance	NOUN
taxlaw-2838	487	15	was	be	AUX
taxlaw-2838	487	16	considered	consider	VERB
taxlaw-2838	487	17	absolutely	absolutely	ADV
taxlaw-2838	487	18	essential	essential	ADJ
taxlaw-2838	487	19	.	.	PUNCT
taxlaw-2838	488	1	after	after	ADP
taxlaw-2838	488	2	three	three	NUM
taxlaw-2838	488	3	years	year	NOUN
taxlaw-2838	488	4	of	of	ADP
taxlaw-2838	488	5	experience	experience	NOUN
taxlaw-2838	488	6	with	with	ADP
taxlaw-2838	488	7	the	the	DET
taxlaw-2838	488	8	new	new	ADJ
taxlaw-2838	488	9	income	income	NOUN
taxlaw-2838	488	10	tax	tax	NOUN
taxlaw-2838	488	11	,	,	PUNCT
taxlaw-2838	488	12	they	they	PRON
taxlaw-2838	488	13	realized	realize	VERB
taxlaw-2838	488	14	that	that	SCONJ
taxlaw-2838	488	15	if	if	SCONJ
taxlaw-2838	488	16	they	they	PRON
taxlaw-2838	488	17	were	be	AUX
taxlaw-2838	488	18	to	to	PART
taxlaw-2838	488	19	sustain	sustain	VERB
taxlaw-2838	488	20	a	a	DET
taxlaw-2838	488	21	new	new	ADJ
taxlaw-2838	488	22	and	and	CCONJ
taxlaw-2838	488	23	effective	effective	ADJ
taxlaw-2838	488	24	tax	tax	NOUN
taxlaw-2838	488	25	and	and	CCONJ
taxlaw-2838	488	26	collection	collection	NOUN
taxlaw-2838	488	27	system	system	NOUN
taxlaw-2838	488	28	,	,	PUNCT
taxlaw-2838	488	29	they	they	PRON
taxlaw-2838	488	30	needed	need	VERB
taxlaw-2838	488	31	to	to	PART
taxlaw-2838	488	32	find	find	VERB
taxlaw-2838	488	33	a	a	DET
taxlaw-2838	488	34	way	way	NOUN
taxlaw-2838	488	35	to	to	PART
taxlaw-2838	488	36	placate	placate	VERB
taxlaw-2838	488	37	business	business	NOUN
taxlaw-2838	488	38	interests	interest	NOUN
taxlaw-2838	488	39	.	.	PUNCT
taxlaw-2838	489	1	thus	thus	ADV
taxlaw-2838	489	2	,	,	PUNCT
taxlaw-2838	489	3	mcadoo	mcadoo	PROPN
taxlaw-2838	489	4	and	and	CCONJ
taxlaw-2838	489	5	the	the	DET
taxlaw-2838	489	6	treasury	treasury	PROPN
taxlaw-2838	489	7	department	department	NOUN
taxlaw-2838	489	8	settled	settle	VERB
taxlaw-2838	489	9	on	on	ADP
taxlaw-2838	489	10	eliminating	eliminate	VERB
taxlaw-2838	489	11	the	the	DET
taxlaw-2838	489	12	direct	direct	ADJ
taxlaw-2838	489	13	withholding	withholding	NOUN
taxlaw-2838	489	14	of	of	ADP
taxlaw-2838	489	15	income	income	NOUN
taxlaw-2838	489	16	taxes	taxis	NOUN
taxlaw-2838	489	17	to	to	PART
taxlaw-2838	489	18	maintain	maintain	VERB
taxlaw-2838	489	19	the	the	DET
taxlaw-2838	489	20	reporting	reporting	NOUN
taxlaw-2838	489	21	of	of	ADP
taxlaw-2838	489	22	tax	tax	NOUN
taxlaw-2838	489	23	information	information	NOUN
taxlaw-2838	489	24	.	.	PUNCT
taxlaw-2838	490	1	in	in	ADP
taxlaw-2838	490	2	framing	frame	VERB
taxlaw-2838	490	3	this	this	DET
taxlaw-2838	490	4	reform	reform	NOUN
taxlaw-2838	490	5	for	for	ADP
taxlaw-2838	490	6	lawmakers	lawmaker	NOUN
taxlaw-2838	490	7	,	,	PUNCT
taxlaw-2838	490	8	the	the	DET
taxlaw-2838	490	9	treasury	treasury	PROPN
taxlaw-2838	490	10	department	department	PROPN
taxlaw-2838	490	11	stressed	stress	VERB
taxlaw-2838	490	12	both	both	CCONJ
taxlaw-2838	490	13	the	the	DET
taxlaw-2838	490	14	financial	financial	ADJ
taxlaw-2838	490	15	and	and	CCONJ
taxlaw-2838	490	16	political	political	ADJ
taxlaw-2838	490	17	benefits	benefit	NOUN
taxlaw-2838	490	18	.	.	PUNCT
taxlaw-2838	491	1	this	this	DET
taxlaw-2838	491	2	new	new	ADJ
taxlaw-2838	491	3	system	system	NOUN
taxlaw-2838	491	4	,	,	PUNCT
taxlaw-2838	491	5	mcadoo	mcadoo	PROPN
taxlaw-2838	491	6	contended	contend	VERB
taxlaw-2838	491	7	,	,	PUNCT
taxlaw-2838	491	8	“	"	PUNCT
taxlaw-2838	491	9	will	will	AUX
taxlaw-2838	491	10	mean	mean	VERB
taxlaw-2838	491	11	the	the	DET
taxlaw-2838	491	12	collection	collection	NOUN
taxlaw-2838	491	13	of	of	ADP
taxlaw-2838	491	14	a	a	DET
taxlaw-2838	491	15	larger	large	ADJ
taxlaw-2838	491	16	amount	amount	NOUN
taxlaw-2838	491	17	of	of	ADP
taxlaw-2838	491	18	revenue	revenue	NOUN
taxlaw-2838	491	19	and	and	CCONJ
taxlaw-2838	491	20	eliminate	eliminate	VERB
taxlaw-2838	491	21	a	a	DET
taxlaw-2838	491	22	great	great	ADJ
taxlaw-2838	491	23	deal	deal	NOUN
taxlaw-2838	491	24	of	of	ADP
taxlaw-2838	491	25	criticism	criticism	NOUN
taxlaw-2838	491	26	which	which	PRON
taxlaw-2838	491	27	has	have	AUX
taxlaw-2838	491	28	been	be	AUX
taxlaw-2838	491	29	directed	direct	VERB
taxlaw-2838	491	30	against	against	ADP
taxlaw-2838	491	31	the	the	DET
taxlaw-2838	491	32	law	law	NOUN
taxlaw-2838	491	33	.	.	PUNCT
taxlaw-2838	491	34	”113	”113	PUNCT
taxlaw-2838	492	1	although	although	SCONJ
taxlaw-2838	492	2	mcadoo	mcadoo	PROPN
taxlaw-2838	492	3	may	may	AUX
taxlaw-2838	492	4	have	have	AUX
taxlaw-2838	492	5	been	be	AUX
taxlaw-2838	492	6	overly	overly	ADV
taxlaw-2838	492	7	optimistic	optimistic	ADJ
taxlaw-2838	492	8	about	about	ADP
taxlaw-2838	492	9	his	his	PRON
taxlaw-2838	492	10	revenue	revenue	NOUN
taxlaw-2838	492	11	estimates	estimate	NOUN
taxlaw-2838	492	12	,	,	PUNCT
taxlaw-2838	492	13	his	his	PRON
taxlaw-2838	492	14	aim	aim	NOUN
taxlaw-2838	492	15	was	be	AUX
taxlaw-2838	492	16	to	to	PART
taxlaw-2838	492	17	consolidate	consolidate	VERB
taxlaw-2838	492	18	some	some	DET
taxlaw-2838	492	19	remnant	remnant	NOUN
taxlaw-2838	492	20	of	of	ADP
taxlaw-2838	492	21	the	the	DET
taxlaw-2838	492	22	new	new	ADJ
taxlaw-2838	492	23	collection	collection	NOUN
taxlaw-2838	492	24	system	system	NOUN
taxlaw-2838	492	25	rather	rather	ADV
taxlaw-2838	492	26	than	than	ADP
taxlaw-2838	492	27	have	have	VERB
taxlaw-2838	492	28	the	the	DET
taxlaw-2838	492	29	entire	entire	ADJ
taxlaw-2838	492	30	process	process	NOUN
taxlaw-2838	492	31	eliminated	eliminate	VERB
taxlaw-2838	492	32	.	.	PUNCT
taxlaw-2838	493	1	despite	despite	SCONJ
taxlaw-2838	493	2	the	the	DET
taxlaw-2838	493	3	treasury	treasury	PROPN
taxlaw-2838	493	4	department	department	PROPN
taxlaw-2838	493	5	’s	’s	PART
taxlaw-2838	493	6	recommendations	recommendation	NOUN
taxlaw-2838	493	7	and	and	CCONJ
taxlaw-2838	493	8	the	the	DET
taxlaw-2838	493	9	growing	grow	VERB
taxlaw-2838	493	10	social	social	ADJ
taxlaw-2838	493	11	antagonism	antagonism	NOUN
taxlaw-2838	493	12	towards	towards	ADP
taxlaw-2838	493	13	withholding	withholding	NOUN
taxlaw-2838	493	14	,	,	PUNCT
taxlaw-2838	493	15	congress	congress	PROPN
taxlaw-2838	493	16	did	do	AUX
taxlaw-2838	493	17	not	not	PART
taxlaw-2838	493	18	immediately	immediately	ADV
taxlaw-2838	493	19	repeal	repeal	VERB
taxlaw-2838	493	20	the	the	DET
taxlaw-2838	493	21	provision	provision	NOUN
taxlaw-2838	493	22	in	in	ADP
taxlaw-2838	493	23	1916	1916	NUM
taxlaw-2838	493	24	.	.	PUNCT
taxlaw-2838	494	1	in	in	ADP
taxlaw-2838	494	2	fact	fact	NOUN
taxlaw-2838	494	3	,	,	PUNCT
taxlaw-2838	494	4	it	it	PRON
taxlaw-2838	494	5	was	be	AUX
taxlaw-2838	494	6	n’t	n’t	ADJ
taxlaw-2838	494	7	until	until	SCONJ
taxlaw-2838	494	8	the	the	DET
taxlaw-2838	494	9	united	united	PROPN
taxlaw-2838	494	10	states	states	PROPN
taxlaw-2838	494	11	officially	officially	ADV
taxlaw-2838	494	12	entered	enter	VERB
taxlaw-2838	494	13	world	world	NOUN
taxlaw-2838	494	14	war	war	NOUN
taxlaw-2838	494	15	i	i	PRON
taxlaw-2838	494	16	the	the	DET
taxlaw-2838	494	17	following	following	ADJ
taxlaw-2838	494	18	year	year	NOUN
taxlaw-2838	494	19	that	that	SCONJ
taxlaw-2838	494	20	the	the	DET
taxlaw-2838	494	21	withholding	withholding	NOUN
taxlaw-2838	494	22	system	system	NOUN
taxlaw-2838	494	23	and	and	CCONJ
taxlaw-2838	494	24	the	the	DET
taxlaw-2838	494	25	entire	entire	ADJ
taxlaw-2838	494	26	income	income	NOUN
taxlaw-2838	494	27	tax	tax	NOUN
taxlaw-2838	494	28	regime	regime	NOUN
taxlaw-2838	494	29	were	be	AUX
taxlaw-2838	494	30	changed	change	VERB
taxlaw-2838	494	31	dramatically.114	dramatically.114	NOUN
taxlaw-2838	494	32	with	with	ADP
taxlaw-2838	494	33	the	the	DET
taxlaw-2838	494	34	onset	onset	NOUN
taxlaw-2838	494	35	of	of	ADP
taxlaw-2838	494	36	a	a	DET
taxlaw-2838	494	37	global	global	ADJ
taxlaw-2838	494	38	war	war	NOUN
taxlaw-2838	494	39	,	,	PUNCT
taxlaw-2838	494	40	lawmakers	lawmaker	NOUN
taxlaw-2838	494	41	quickly	quickly	ADV
taxlaw-2838	494	42	realized	realize	VERB
taxlaw-2838	494	43	that	that	SCONJ
taxlaw-2838	494	44	they	they	PRON
taxlaw-2838	494	45	needed	need	VERB
taxlaw-2838	494	46	to	to	PART
taxlaw-2838	494	47	turn	turn	VERB
taxlaw-2838	494	48	to	to	ADP
taxlaw-2838	494	49	the	the	DET
taxlaw-2838	494	50	nascent	nascent	ADJ
taxlaw-2838	494	51	income	income	NOUN
taxlaw-2838	494	52	tax	tax	NOUN
taxlaw-2838	494	53	as	as	ADP
taxlaw-2838	494	54	a	a	DET
taxlaw-2838	494	55	major	major	ADJ
taxlaw-2838	494	56	source	source	NOUN
taxlaw-2838	494	57	of	of	ADP
taxlaw-2838	494	58	wartime	wartime	ADJ
taxlaw-2838	494	59	revenue	revenue	NOUN
taxlaw-2838	494	60	.	.	PUNCT
taxlaw-2838	495	1	once	once	SCONJ
taxlaw-2838	495	2	the	the	DET
taxlaw-2838	495	3	united	united	PROPN
taxlaw-2838	495	4	states	states	PROPN
taxlaw-2838	495	5	officially	officially	ADV
taxlaw-2838	495	6	entered	enter	VERB
taxlaw-2838	495	7	the	the	DET
taxlaw-2838	495	8	war	war	NOUN
taxlaw-2838	495	9	in	in	ADP
taxlaw-2838	495	10	april	april	PROPN
taxlaw-2838	495	11	1917	1917	NUM
taxlaw-2838	495	12	,	,	PUNCT
taxlaw-2838	495	13	the	the	DET
taxlaw-2838	495	14	economic	economic	ADJ
taxlaw-2838	495	15	demands	demand	NOUN
taxlaw-2838	495	16	of	of	ADP
taxlaw-2838	495	17	waging	wage	VERB
taxlaw-2838	495	18	an	an	DET
taxlaw-2838	495	19	international	international	ADJ
taxlaw-2838	495	20	war	war	NOUN
taxlaw-2838	495	21	became	become	VERB
taxlaw-2838	495	22	obvious	obvious	ADJ
taxlaw-2838	495	23	.	.	PUNCT
taxlaw-2838	496	1	over	over	ADP
taxlaw-2838	496	2	the	the	DET
taxlaw-2838	496	3	next	next	ADJ
taxlaw-2838	496	4	three	three	NUM
taxlaw-2838	496	5	years	year	NOUN
taxlaw-2838	496	6	,	,	PUNCT
taxlaw-2838	496	7	the	the	DET
taxlaw-2838	496	8	federal	federal	ADJ
taxlaw-2838	496	9	government	government	NOUN
taxlaw-2838	496	10	enacted	enact	VERB
taxlaw-2838	496	11	a	a	DET
taxlaw-2838	496	12	series	series	NOUN
taxlaw-2838	496	13	of	of	ADP
taxlaw-2838	496	14	revenue	revenue	NOUN
taxlaw-2838	496	15	laws	law	NOUN
taxlaw-2838	496	16	that	that	PRON
taxlaw-2838	496	17	transformed	transform	VERB
taxlaw-2838	496	18	the	the	DET
taxlaw-2838	496	19	modern	modern	ADJ
taxlaw-2838	496	20	111	111	NUM
taxlaw-2838	496	21	i	i	PROPN
taxlaw-2838	496	22	d.	d.	NOUN
taxlaw-2838	496	23	at	at	ADP
taxlaw-2838	496	24	31	31	NUM
taxlaw-2838	496	25	.	.	PUNCT
taxlaw-2838	497	1	112	112	NUM
taxlaw-2838	497	2	u.s	u.s	PROPN
taxlaw-2838	497	3	.	.	PROPN
taxlaw-2838	497	4	treasury	treasury	PROPN
taxlaw-2838	497	5	dep’t	dep’t	PROPN
taxlaw-2838	497	6	.	.	PUNCT
taxlaw-2838	497	7	,	,	PUNCT
taxlaw-2838	497	8	annual	annual	ADJ
taxlaw-2838	497	9	report	report	NOUN
taxlaw-2838	497	10	of	of	ADP
taxlaw-2838	497	11	the	the	DET
taxlaw-2838	497	12	secretary	secretary	NOUN
taxlaw-2838	497	13	of	of	ADP
taxlaw-2838	497	14	the	the	DET
taxlaw-2838	497	15	treasury	treasury	NOUN
taxlaw-2838	497	16	of	of	ADP
taxlaw-2838	497	17	the	the	DET
taxlaw-2838	497	18	state	state	NOUN
taxlaw-2838	497	19	of	of	ADP
taxlaw-2838	497	20	finances	finance	NOUN
taxlaw-2838	497	21	for	for	ADP
taxlaw-2838	497	22	the	the	DET
taxlaw-2838	497	23	fiscal	fiscal	ADJ
taxlaw-2838	497	24	year	year	NOUN
taxlaw-2838	497	25	ended	end	VERB
taxlaw-2838	497	26	june	june	PROPN
taxlaw-2838	497	27	30	30	NUM
taxlaw-2838	497	28	,	,	PUNCT
taxlaw-2838	497	29	1915	1915	NUM
taxlaw-2838	497	30	,	,	PUNCT
taxlaw-2838	497	31	at	at	ADP
taxlaw-2838	497	32	19	19	NUM
taxlaw-2838	497	33	(	(	PUNCT
taxlaw-2838	497	34	1916	1916	NUM
taxlaw-2838	497	35	)	)	PUNCT
taxlaw-2838	497	36	.	.	PUNCT
taxlaw-2838	498	1	113	113	NUM
taxlaw-2838	498	2	i	i	PRON
taxlaw-2838	498	3	d.	d.	PROPN
taxlaw-2838	498	4	;	;	PUNCT
taxlaw-2838	498	5	see	see	VERB
taxlaw-2838	498	6	also	also	ADV
taxlaw-2838	498	7	w.	w.	PROPN
taxlaw-2838	498	8	elliot	elliot	PROPN
taxlaw-2838	498	9	brownlee	brownlee	PROPN
taxlaw-2838	498	10	,	,	PUNCT
taxlaw-2838	498	11	wilson	wilson	PROPN
taxlaw-2838	498	12	and	and	CCONJ
taxlaw-2838	498	13	financing	finance	VERB
taxlaw-2838	498	14	the	the	DET
taxlaw-2838	498	15	modern	modern	ADJ
taxlaw-2838	498	16	state	state	NOUN
taxlaw-2838	498	17	:	:	PUNCT
taxlaw-2838	498	18	the	the	DET
taxlaw-2838	498	19	revenue	revenue	NOUN
taxlaw-2838	498	20	act	act	NOUN
taxlaw-2838	498	21	of	of	ADP
taxlaw-2838	498	22	1916	1916	NUM
taxlaw-2838	498	23	,	,	PUNCT
taxlaw-2838	498	24	129	129	NUM
taxlaw-2838	498	25	proc	proc	NOUN
taxlaw-2838	498	26	.	.	PUNCT
taxlaw-2838	499	1	am	be	AUX
taxlaw-2838	499	2	.	.	PUNCT
taxlaw-2838	499	3	phil	phil	PROPN
taxlaw-2838	499	4	.	.	PUNCT
taxlaw-2838	500	1	soc’y	soc’y	PROPN
taxlaw-2838	500	2	173	173	NUM
taxlaw-2838	500	3	,	,	PUNCT
taxlaw-2838	500	4	197	197	NUM
taxlaw-2838	500	5	(	(	PUNCT
taxlaw-2838	500	6	1985	1985	NUM
taxlaw-2838	500	7	)	)	PUNCT
taxlaw-2838	500	8	.	.	PUNCT
taxlaw-2838	501	1	114	114	NUM
taxlaw-2838	501	2	as	as	SCONJ
taxlaw-2838	501	3	historian	historian	PROPN
taxlaw-2838	501	4	david	david	PROPN
taxlaw-2838	501	5	m.	m.	PROPN
taxlaw-2838	501	6	kennedy	kennedy	PROPN
taxlaw-2838	501	7	has	have	AUX
taxlaw-2838	501	8	noted	note	VERB
taxlaw-2838	501	9	,	,	PUNCT
taxlaw-2838	501	10	wwi	wwi	PROPN
taxlaw-2838	501	11	“	"	PUNCT
taxlaw-2838	501	12	occasioned	occasion	VERB
taxlaw-2838	501	13	a	a	DET
taxlaw-2838	501	14	fiscal	fiscal	ADJ
taxlaw-2838	501	15	revolution	revolution	NOUN
taxlaw-2838	501	16	in	in	ADP
taxlaw-2838	501	17	the	the	DET
taxlaw-2838	501	18	united	united	PROPN
taxlaw-2838	501	19	states	states	PROPN
taxlaw-2838	501	20	.	.	PUNCT
taxlaw-2838	501	21	”	"	PUNCT
taxlaw-2838	502	1	david	david	PROPN
taxlaw-2838	502	2	m.	m.	PROPN
taxlaw-2838	502	3	kennedy	kennedy	PROPN
taxlaw-2838	502	4	,	,	PUNCT
taxlaw-2838	502	5	over	over	ADV
taxlaw-2838	502	6	here	here	ADV
taxlaw-2838	502	7	:	:	PUNCT
taxlaw-2838	502	8	the	the	DET
taxlaw-2838	502	9	first	first	ADJ
taxlaw-2838	502	10	world	world	NOUN
taxlaw-2838	502	11	war	war	NOUN
taxlaw-2838	502	12	and	and	CCONJ
taxlaw-2838	502	13	american	american	ADJ
taxlaw-2838	502	14	society	society	NOUN
taxlaw-2838	502	15	112	112	NUM
taxlaw-2838	502	16	(	(	PUNCT
taxlaw-2838	502	17	1980	1980	NUM
taxlaw-2838	502	18	)	)	PUNCT
taxlaw-2838	502	19	.	.	PUNCT
taxlaw-2838	503	1	2016	2016	NUM
taxlaw-2838	503	2	]	]	PUNCT
taxlaw-2838	503	3	social	social	ADJ
taxlaw-2838	503	4	learning	learning	NOUN
taxlaw-2838	503	5	and	and	CCONJ
taxlaw-2838	503	6	the	the	DET
taxlaw-2838	503	7	early	early	ADJ
taxlaw-2838	503	8	history	history	NOUN
taxlaw-2838	503	9	of	of	ADP
taxlaw-2838	503	10	u.s	u.s	PROPN
taxlaw-2838	503	11	.	.	PROPN
taxlaw-2838	503	12	tax	tax	NOUN
taxlaw-2838	503	13	withholding	withhold	VERB
taxlaw-2838	503	14	165	165	NUM
taxlaw-2838	503	15	american	american	ADJ
taxlaw-2838	503	16	income	income	NOUN
taxlaw-2838	503	17	tax	tax	NOUN
taxlaw-2838	503	18	.	.	PUNCT
taxlaw-2838	504	1	by	by	ADP
taxlaw-2838	504	2	the	the	DET
taxlaw-2838	504	3	height	height	NOUN
taxlaw-2838	504	4	of	of	ADP
taxlaw-2838	504	5	the	the	DET
taxlaw-2838	504	6	war	war	NOUN
taxlaw-2838	504	7	,	,	PUNCT
taxlaw-2838	504	8	the	the	DET
taxlaw-2838	504	9	top	top	ADJ
taxlaw-2838	504	10	marginal	marginal	ADJ
taxlaw-2838	504	11	tax	tax	NOUN
taxlaw-2838	504	12	rate	rate	NOUN
taxlaw-2838	504	13	on	on	ADP
taxlaw-2838	504	14	individual	individual	ADJ
taxlaw-2838	504	15	income	income	NOUN
taxlaw-2838	504	16	had	have	AUX
taxlaw-2838	504	17	skyrocketed	skyrocket	VERB
taxlaw-2838	504	18	from	from	ADP
taxlaw-2838	504	19	a	a	DET
taxlaw-2838	504	20	pre	pre	ADJ
taxlaw-2838	504	21	-	-	ADJ
taxlaw-2838	504	22	war	war	ADJ
taxlaw-2838	504	23	figure	figure	NOUN
taxlaw-2838	504	24	of	of	ADP
taxlaw-2838	504	25	7	7	NUM
taxlaw-2838	504	26	%	%	NOUN
taxlaw-2838	504	27	to	to	PART
taxlaw-2838	504	28	77	77	NUM
taxlaw-2838	504	29	%	%	NOUN
taxlaw-2838	504	30	.	.	PUNCT
taxlaw-2838	505	1	at	at	ADP
taxlaw-2838	505	2	the	the	DET
taxlaw-2838	505	3	same	same	ADJ
taxlaw-2838	505	4	time	time	NOUN
taxlaw-2838	505	5	,	,	PUNCT
taxlaw-2838	505	6	exemption	exemption	NOUN
taxlaw-2838	505	7	levels	level	NOUN
taxlaw-2838	505	8	dropped	drop	VERB
taxlaw-2838	505	9	dramatically	dramatically	ADV
taxlaw-2838	505	10	and	and	CCONJ
taxlaw-2838	505	11	nearly	nearly	ADV
taxlaw-2838	505	12	20	20	NUM
taxlaw-2838	505	13	%	%	NOUN
taxlaw-2838	505	14	of	of	ADP
taxlaw-2838	505	15	the	the	DET
taxlaw-2838	505	16	american	american	ADJ
taxlaw-2838	505	17	labor	labor	PROPN
taxlaw-2838	505	18	force	force	NOUN
taxlaw-2838	505	19	was	be	AUX
taxlaw-2838	505	20	paying	pay	VERB
taxlaw-2838	505	21	income	income	NOUN
taxlaw-2838	505	22	taxes.115	taxes.115	NOUN
taxlaw-2838	505	23	although	although	SCONJ
taxlaw-2838	505	24	the	the	DET
taxlaw-2838	505	25	united	united	PROPN
taxlaw-2838	505	26	states	states	PROPN
taxlaw-2838	505	27	did	do	AUX
taxlaw-2838	505	28	not	not	PART
taxlaw-2838	505	29	introduce	introduce	VERB
taxlaw-2838	505	30	a	a	DET
taxlaw-2838	505	31	mass	mass	ADJ
taxlaw-2838	505	32	income	income	NOUN
taxlaw-2838	505	33	tax	tax	NOUN
taxlaw-2838	505	34	at	at	ADP
taxlaw-2838	505	35	this	this	DET
taxlaw-2838	505	36	time	time	NOUN
taxlaw-2838	505	37	,	,	PUNCT
taxlaw-2838	505	38	the	the	DET
taxlaw-2838	505	39	experience	experience	NOUN
taxlaw-2838	505	40	with	with	ADP
taxlaw-2838	505	41	steeply	steeply	ADJ
taxlaw-2838	505	42	progressive	progressive	ADJ
taxlaw-2838	505	43	individual	individual	ADJ
taxlaw-2838	505	44	income	income	NOUN
taxlaw-2838	505	45	taxes	taxis	NOUN
taxlaw-2838	505	46	and	and	CCONJ
taxlaw-2838	505	47	innovative	innovative	ADJ
taxlaw-2838	505	48	war	war	NOUN
taxlaw-2838	505	49	profits	profit	NOUN
taxlaw-2838	505	50	and	and	CCONJ
taxlaw-2838	505	51	excess	excess	ADJ
taxlaw-2838	505	52	profits	profit	NOUN
taxlaw-2838	505	53	taxes	taxis	NOUN
taxlaw-2838	505	54	on	on	ADP
taxlaw-2838	505	55	business	business	NOUN
taxlaw-2838	505	56	paved	pave	VERB
taxlaw-2838	505	57	the	the	DET
taxlaw-2838	505	58	way	way	NOUN
taxlaw-2838	505	59	for	for	ADP
taxlaw-2838	505	60	future	future	ADJ
taxlaw-2838	505	61	reforms	reform	NOUN
taxlaw-2838	505	62	.	.	PUNCT
taxlaw-2838	506	1	perhaps	perhaps	ADV
taxlaw-2838	506	2	most	most	ADV
taxlaw-2838	506	3	importantly	importantly	ADV
taxlaw-2838	506	4	,	,	PUNCT
taxlaw-2838	506	5	the	the	DET
taxlaw-2838	506	6	1917	1917	NUM
taxlaw-2838	506	7	revenue	revenue	NOUN
taxlaw-2838	506	8	act	act	NOUN
taxlaw-2838	506	9	repealed	repeal	VERB
taxlaw-2838	506	10	the	the	DET
taxlaw-2838	506	11	requirement	requirement	NOUN
taxlaw-2838	506	12	of	of	ADP
taxlaw-2838	506	13	direct	direct	ADJ
taxlaw-2838	506	14	income	income	NOUN
taxlaw-2838	506	15	tax	tax	NOUN
taxlaw-2838	506	16	withholding	withholding	NOUN
taxlaw-2838	506	17	while	while	SCONJ
taxlaw-2838	506	18	maintaining	maintain	VERB
taxlaw-2838	506	19	a	a	DET
taxlaw-2838	506	20	reporting	reporting	NOUN
taxlaw-2838	506	21	system	system	NOUN
taxlaw-2838	506	22	of	of	ADP
taxlaw-2838	506	23	“	"	PUNCT
taxlaw-2838	506	24	information	information	NOUN
taxlaw-2838	506	25	at	at	ADP
taxlaw-2838	506	26	the	the	DET
taxlaw-2838	506	27	source	source	NOUN
taxlaw-2838	506	28	.	.	PUNCT
taxlaw-2838	506	29	”116	”116	PUNCT
taxlaw-2838	507	1	the	the	DET
taxlaw-2838	507	2	growing	grow	VERB
taxlaw-2838	507	3	business	business	NOUN
taxlaw-2838	507	4	opposition	opposition	NOUN
taxlaw-2838	507	5	to	to	ADP
taxlaw-2838	507	6	withholding	withholding	NOUN
taxlaw-2838	507	7	and	and	CCONJ
taxlaw-2838	507	8	the	the	DET
taxlaw-2838	507	9	treasury	treasury	PROPN
taxlaw-2838	507	10	department	department	PROPN
taxlaw-2838	507	11	’s	’s	PART
taxlaw-2838	507	12	pre	pre	ADJ
taxlaw-2838	507	13	-	-	ADJ
taxlaw-2838	507	14	war	war	ADJ
taxlaw-2838	507	15	ambivalence	ambivalence	NOUN
taxlaw-2838	507	16	surely	surely	ADV
taxlaw-2838	507	17	played	play	VERB
taxlaw-2838	507	18	a	a	DET
taxlaw-2838	507	19	part	part	NOUN
taxlaw-2838	507	20	in	in	ADP
taxlaw-2838	507	21	the	the	DET
taxlaw-2838	507	22	abolition	abolition	NOUN
taxlaw-2838	507	23	of	of	ADP
taxlaw-2838	507	24	direct	direct	ADJ
taxlaw-2838	507	25	withholding	withholding	NOUN
taxlaw-2838	507	26	.	.	PUNCT
taxlaw-2838	508	1	but	but	CCONJ
taxlaw-2838	508	2	an	an	DET
taxlaw-2838	508	3	equally	equally	ADV
taxlaw-2838	508	4	important	important	ADJ
taxlaw-2838	508	5	factor	factor	NOUN
taxlaw-2838	508	6	was	be	AUX
taxlaw-2838	508	7	the	the	DET
taxlaw-2838	508	8	astonishing	astonishing	ADJ
taxlaw-2838	508	9	complexity	complexity	NOUN
taxlaw-2838	508	10	of	of	ADP
taxlaw-2838	508	11	the	the	DET
taxlaw-2838	508	12	new	new	ADJ
taxlaw-2838	508	13	wartime	wartime	ADJ
taxlaw-2838	508	14	tax	tax	NOUN
taxlaw-2838	508	15	regime	regime	NOUN
taxlaw-2838	508	16	.	.	PUNCT
taxlaw-2838	509	1	the	the	DET
taxlaw-2838	509	2	dramatic	dramatic	ADJ
taxlaw-2838	509	3	rise	rise	NOUN
taxlaw-2838	509	4	in	in	ADP
taxlaw-2838	509	5	rates	rate	NOUN
taxlaw-2838	509	6	,	,	PUNCT
taxlaw-2838	509	7	the	the	DET
taxlaw-2838	509	8	enactment	enactment	NOUN
taxlaw-2838	509	9	of	of	ADP
taxlaw-2838	509	10	complex	complex	ADJ
taxlaw-2838	509	11	and	and	CCONJ
taxlaw-2838	509	12	uncertain	uncertain	ADJ
taxlaw-2838	509	13	business	business	NOUN
taxlaw-2838	509	14	taxes	taxis	NOUN
taxlaw-2838	509	15	,	,	PUNCT
taxlaw-2838	509	16	and	and	CCONJ
taxlaw-2838	509	17	the	the	DET
taxlaw-2838	509	18	drop	drop	NOUN
taxlaw-2838	509	19	in	in	ADP
taxlaw-2838	509	20	exemption	exemption	NOUN
taxlaw-2838	509	21	levels	level	NOUN
taxlaw-2838	509	22	—	—	PUNCT
taxlaw-2838	509	23	not	not	PART
taxlaw-2838	509	24	to	to	PART
taxlaw-2838	509	25	mention	mention	VERB
taxlaw-2838	509	26	the	the	DET
taxlaw-2838	509	27	numerous	numerous	ADJ
taxlaw-2838	509	28	bond	bond	NOUN
taxlaw-2838	509	29	drives	drive	NOUN
taxlaw-2838	509	30	—	—	PUNCT
taxlaw-2838	509	31	all	all	PRON
taxlaw-2838	509	32	placed	place	VERB
taxlaw-2838	509	33	tremendous	tremendous	ADJ
taxlaw-2838	509	34	administrative	administrative	ADJ
taxlaw-2838	509	35	stress	stress	NOUN
taxlaw-2838	509	36	on	on	ADP
taxlaw-2838	509	37	the	the	DET
taxlaw-2838	509	38	treasury	treasury	PROPN
taxlaw-2838	509	39	department	department	PROPN
taxlaw-2838	509	40	as	as	ADV
taxlaw-2838	509	41	well	well	ADV
taxlaw-2838	509	42	as	as	ADP
taxlaw-2838	509	43	deputized	deputize	VERB
taxlaw-2838	509	44	private	private	ADJ
taxlaw-2838	509	45	sector	sector	NOUN
taxlaw-2838	509	46	tax	tax	NOUN
taxlaw-2838	509	47	collectors	collector	NOUN
taxlaw-2838	509	48	.	.	PUNCT
taxlaw-2838	510	1	one	one	NUM
taxlaw-2838	510	2	obvious	obvious	ADJ
taxlaw-2838	510	3	way	way	NOUN
taxlaw-2838	510	4	to	to	PART
taxlaw-2838	510	5	relieve	relieve	VERB
taxlaw-2838	510	6	that	that	DET
taxlaw-2838	510	7	stress	stress	NOUN
taxlaw-2838	510	8	without	without	ADP
taxlaw-2838	510	9	overly	overly	ADV
taxlaw-2838	510	10	comprising	comprising	NOUN
taxlaw-2838	510	11	revenue	revenue	NOUN
taxlaw-2838	510	12	was	be	AUX
taxlaw-2838	510	13	to	to	PART
taxlaw-2838	510	14	eliminate	eliminate	VERB
taxlaw-2838	510	15	withholding	withholding	NOUN
taxlaw-2838	510	16	while	while	SCONJ
taxlaw-2838	510	17	maintaining	maintain	VERB
taxlaw-2838	510	18	information	information	NOUN
taxlaw-2838	510	19	reporting	reporting	NOUN
taxlaw-2838	510	20	.	.	PUNCT
taxlaw-2838	511	1	for	for	ADP
taxlaw-2838	511	2	present	present	ADJ
taxlaw-2838	511	3	day	day	NOUN
taxlaw-2838	511	4	commentators	commentator	NOUN
taxlaw-2838	511	5	,	,	PUNCT
taxlaw-2838	511	6	the	the	DET
taxlaw-2838	511	7	abolition	abolition	NOUN
taxlaw-2838	511	8	of	of	ADP
taxlaw-2838	511	9	withholding	withholding	NOUN
taxlaw-2838	511	10	in	in	ADP
taxlaw-2838	511	11	1917	1917	NUM
taxlaw-2838	511	12	has	have	AUX
taxlaw-2838	511	13	been	be	AUX
taxlaw-2838	511	14	interpreted	interpret	VERB
taxlaw-2838	511	15	as	as	ADP
taxlaw-2838	511	16	a	a	DET
taxlaw-2838	511	17	sign	sign	NOUN
taxlaw-2838	511	18	of	of	ADP
taxlaw-2838	511	19	the	the	DET
taxlaw-2838	511	20	pre	pre	ADJ
taxlaw-2838	511	21	-	-	ADJ
taxlaw-2838	511	22	world	world	ADJ
taxlaw-2838	511	23	war	war	PROPN
taxlaw-2838	511	24	ii	ii	PROPN
taxlaw-2838	511	25	failures	failure	NOUN
taxlaw-2838	511	26	of	of	ADP
taxlaw-2838	511	27	withholding	withholding	NOUN
taxlaw-2838	511	28	.	.	PUNCT
taxlaw-2838	512	1	“	"	PUNCT
taxlaw-2838	512	2	[	[	X
taxlaw-2838	512	3	i]t	i]t	X
taxlaw-2838	512	4	is	be	AUX
taxlaw-2838	512	5	the	the	DET
taxlaw-2838	512	6	revenue	revenue	NOUN
taxlaw-2838	512	7	act	act	NOUN
taxlaw-2838	512	8	of	of	ADP
taxlaw-2838	512	9	1917	1917	NUM
taxlaw-2838	512	10	,	,	PUNCT
taxlaw-2838	512	11	”	"	PUNCT
taxlaw-2838	512	12	writes	write	VERB
taxlaw-2838	512	13	anuj	anuj	PROPN
taxlaw-2838	512	14	desai	desai	PROPN
taxlaw-2838	512	15	,	,	PUNCT
taxlaw-2838	512	16	“	"	PUNCT
taxlaw-2838	512	17	that	that	PRON
taxlaw-2838	512	18	so	so	ADV
taxlaw-2838	512	19	clearly	clearly	ADV
taxlaw-2838	512	20	tells	tell	VERB
taxlaw-2838	512	21	us	we	PRON
taxlaw-2838	512	22	that	that	DET
taxlaw-2838	512	23	withholding	withholding	NOUN
taxlaw-2838	512	24	was	be	AUX
taxlaw-2838	512	25	not	not	PART
taxlaw-2838	512	26	entrenched	entrench	VERB
taxlaw-2838	512	27	in	in	ADP
taxlaw-2838	512	28	any	any	DET
taxlaw-2838	512	29	sense	sense	NOUN
taxlaw-2838	512	30	of	of	ADP
taxlaw-2838	512	31	that	that	DET
taxlaw-2838	512	32	word	word	NOUN
taxlaw-2838	512	33	:	:	PUNCT
taxlaw-2838	512	34	an	an	DET
taxlaw-2838	512	35	income	income	NOUN
taxlaw-2838	512	36	tax	tax	NOUN
taxlaw-2838	512	37	without	without	ADP
taxlaw-2838	512	38	any	any	DET
taxlaw-2838	512	39	withholding	withholding	NOUN
taxlaw-2838	512	40	was	be	AUX
taxlaw-2838	512	41	not	not	PART
taxlaw-2838	512	42	only	only	ADV
taxlaw-2838	512	43	possible	possible	ADJ
taxlaw-2838	512	44	,	,	PUNCT
taxlaw-2838	512	45	it	it	PRON
taxlaw-2838	512	46	had	have	AUX
taxlaw-2838	512	47	now	now	ADV
taxlaw-2838	512	48	become	become	VERB
taxlaw-2838	512	49	law	law	NOUN
taxlaw-2838	512	50	.	.	PUNCT
taxlaw-2838	512	51	”117	”117	PUNCT
taxlaw-2838	513	1	desai	desai	PROPN
taxlaw-2838	513	2	elides	elide	VERB
taxlaw-2838	513	3	,	,	PUNCT
taxlaw-2838	513	4	however	however	ADV
taxlaw-2838	513	5	,	,	PUNCT
taxlaw-2838	513	6	how	how	SCONJ
taxlaw-2838	513	7	information	information	NOUN
taxlaw-2838	513	8	reporting	reporting	NOUN
taxlaw-2838	513	9	remained	remain	VERB
taxlaw-2838	513	10	a	a	DET
taxlaw-2838	513	11	crucial	crucial	ADJ
taxlaw-2838	513	12	part	part	NOUN
taxlaw-2838	513	13	of	of	ADP
taxlaw-2838	513	14	the	the	DET
taxlaw-2838	513	15	tax	tax	NOUN
taxlaw-2838	513	16	collection	collection	NOUN
taxlaw-2838	513	17	system	system	NOUN
taxlaw-2838	513	18	from	from	ADP
taxlaw-2838	513	19	1913	1913	NUM
taxlaw-2838	513	20	throughout	throughout	ADP
taxlaw-2838	513	21	world	world	PROPN
taxlaw-2838	513	22	war	war	PROPN
taxlaw-2838	513	23	i.	i.	PROPN
taxlaw-2838	513	24	private	private	ADJ
taxlaw-2838	513	25	,	,	PUNCT
taxlaw-2838	513	26	third	third	ADJ
taxlaw-2838	513	27	-	-	PUNCT
taxlaw-2838	513	28	party	party	NOUN
taxlaw-2838	513	29	organizations	organization	NOUN
taxlaw-2838	513	30	,	,	PUNCT
taxlaw-2838	513	31	namely	namely	ADV
taxlaw-2838	513	32	large	large	ADJ
taxlaw-2838	513	33	businesses	business	NOUN
taxlaw-2838	513	34	and	and	CCONJ
taxlaw-2838	513	35	financial	financial	ADJ
taxlaw-2838	513	36	institutions	institution	NOUN
taxlaw-2838	513	37	,	,	PUNCT
taxlaw-2838	513	38	were	be	AUX
taxlaw-2838	513	39	still	still	ADV
taxlaw-2838	513	40	required	require	VERB
taxlaw-2838	513	41	to	to	PART
taxlaw-2838	513	42	provide	provide	VERB
taxlaw-2838	513	43	“	"	PUNCT
taxlaw-2838	513	44	information	information	NOUN
taxlaw-2838	513	45	at	at	ADP
taxlaw-2838	513	46	the	the	DET
taxlaw-2838	513	47	source	source	NOUN
taxlaw-2838	513	48	.	.	PUNCT
taxlaw-2838	513	49	”	"	PUNCT
taxlaw-2838	514	1	they	they	PRON
taxlaw-2838	514	2	did	do	VERB
taxlaw-2838	514	3	so	so	ADV
taxlaw-2838	514	4	not	not	PART
taxlaw-2838	514	5	only	only	ADV
taxlaw-2838	514	6	because	because	SCONJ
taxlaw-2838	514	7	the	the	DET
taxlaw-2838	514	8	law	law	NOUN
taxlaw-2838	514	9	required	require	VERB
taxlaw-2838	514	10	it	it	PRON
taxlaw-2838	514	11	,	,	PUNCT
taxlaw-2838	514	12	at	at	ADP
taxlaw-2838	514	13	least	least	ADJ
taxlaw-2838	514	14	since	since	SCONJ
taxlaw-2838	514	15	1913	1913	NUM
taxlaw-2838	514	16	,	,	PUNCT
taxlaw-2838	514	17	but	but	CCONJ
taxlaw-2838	514	18	also	also	ADV
taxlaw-2838	514	19	because	because	SCONJ
taxlaw-2838	514	20	they	they	PRON
taxlaw-2838	514	21	had	have	VERB
taxlaw-2838	514	22	the	the	DET
taxlaw-2838	514	23	modern	modern	ADJ
taxlaw-2838	514	24	managerial	managerial	ADJ
taxlaw-2838	514	25	and	and	CCONJ
taxlaw-2838	514	26	accounting	accounting	NOUN
taxlaw-2838	514	27	systems	system	NOUN
taxlaw-2838	514	28	in	in	ADP
taxlaw-2838	514	29	place	place	NOUN
taxlaw-2838	514	30	to	to	PART
taxlaw-2838	514	31	comply	comply	VERB
taxlaw-2838	514	32	with	with	ADP
taxlaw-2838	514	33	these	these	DET
taxlaw-2838	514	34	information	information	NOUN
taxlaw-2838	514	35	reporting	report	VERB
taxlaw-2838	514	36	requirements.118	requirements.118	PRON
taxlaw-2838	514	37	to	to	PART
taxlaw-2838	514	38	focus	focus	VERB
taxlaw-2838	514	39	only	only	ADV
taxlaw-2838	514	40	on	on	ADP
taxlaw-2838	514	41	withholding	withholding	NOUN
taxlaw-2838	514	42	while	while	SCONJ
taxlaw-2838	514	43	ignoring	ignore	VERB
taxlaw-2838	514	44	information	information	NOUN
taxlaw-2838	514	45	reporting	reporting	NOUN
taxlaw-2838	514	46	misses	miss	VERB
taxlaw-2838	514	47	how	how	SCONJ
taxlaw-2838	514	48	these	these	DET
taxlaw-2838	514	49	two	two	NUM
taxlaw-2838	514	50	provisions	provision	NOUN
taxlaw-2838	514	51	worked	work	VERB
taxlaw-2838	514	52	to	to	PART
taxlaw-2838	514	53	bolster	bolster	VERB
taxlaw-2838	514	54	the	the	DET
taxlaw-2838	514	55	burgeoning	burgeon	VERB
taxlaw-2838	514	56	income	income	NOUN
taxlaw-2838	514	57	tax	tax	NOUN
taxlaw-2838	514	58	regime	regime	NOUN
taxlaw-2838	514	59	.	.	PUNCT
taxlaw-2838	515	1	indeed	indeed	ADV
taxlaw-2838	515	2	,	,	PUNCT
taxlaw-2838	515	3	the	the	DET
taxlaw-2838	515	4	income	income	NOUN
taxlaw-2838	515	5	tax	tax	NOUN
taxlaw-2838	515	6	and	and	CCONJ
taxlaw-2838	515	7	the	the	DET
taxlaw-2838	515	8	system	system	NOUN
taxlaw-2838	515	9	of	of	ADP
taxlaw-2838	515	10	third	third	ADJ
taxlaw-2838	515	11	-	-	PUNCT
taxlaw-2838	515	12	party	party	NOUN
taxlaw-2838	515	13	reporting	reporting	NOUN
taxlaw-2838	515	14	flourished	flourish	VERB
taxlaw-2838	515	15	during	during	ADP
taxlaw-2838	515	16	world	world	NOUN
taxlaw-2838	515	17	war	war	PROPN
taxlaw-2838	515	18	i	i	PROPN
taxlaw-2838	515	19	,	,	PUNCT
taxlaw-2838	515	20	and	and	CCONJ
taxlaw-2838	515	21	their	their	PRON
taxlaw-2838	515	22	success	success	NOUN
taxlaw-2838	515	23	helped	help	VERB
taxlaw-2838	515	24	ensure	ensure	VERB
taxlaw-2838	515	25	their	their	PRON
taxlaw-2838	515	26	post	post	ADJ
taxlaw-2838	515	27	-	-	ADJ
taxlaw-2838	515	28	war	war	ADJ
taxlaw-2838	515	29	consolidation	consolidation	NOUN
taxlaw-2838	515	30	.	.	PUNCT
taxlaw-2838	516	1	“	"	PUNCT
taxlaw-2838	516	2	without	without	ADP
taxlaw-2838	516	3	the	the	DET
taxlaw-2838	516	4	intervention	intervention	NOUN
taxlaw-2838	516	5	of	of	ADP
taxlaw-2838	516	6	the	the	DET
taxlaw-2838	516	7	united	united	PROPN
taxlaw-2838	516	8	states	states	PROPN
taxlaw-2838	516	9	in	in	ADP
taxlaw-2838	516	10	world	world	NOUN
taxlaw-2838	516	11	war	war	NOUN
taxlaw-2838	516	12	i	i	PRON
taxlaw-2838	516	13	,	,	PUNCT
taxlaw-2838	516	14	”	"	PUNCT
taxlaw-2838	516	15	historian	historian	PROPN
taxlaw-2838	516	16	w.	w.	PROPN
taxlaw-2838	516	17	elliot	elliot	PROPN
taxlaw-2838	516	18	brownlee	brownlee	PROPN
taxlaw-2838	516	19	has	have	AUX
taxlaw-2838	516	20	noted	note	VERB
taxlaw-2838	516	21	,	,	PUNCT
taxlaw-2838	516	22	“	"	PUNCT
taxlaw-2838	516	23	the	the	DET
taxlaw-2838	516	24	development	development	NOUN
taxlaw-2838	516	25	of	of	ADP
taxlaw-2838	516	26	federal	federal	ADJ
taxlaw-2838	516	27	taxation	taxation	NOUN
taxlaw-2838	516	28	would	would	AUX
taxlaw-2838	516	29	have	have	AUX
taxlaw-2838	516	30	proceeded	proceed	VERB
taxlaw-2838	516	31	far	far	ADV
taxlaw-2838	516	32	more	more	ADV
taxlaw-2838	516	33	incrementally	incrementally	ADV
taxlaw-2838	516	34	.	.	PUNCT
taxlaw-2838	517	1	it	it	PRON
taxlaw-2838	517	2	most	most	ADV
taxlaw-2838	517	3	certainly	certainly	ADV
taxlaw-2838	517	4	would	would	AUX
taxlaw-2838	517	5	have	have	AUX
taxlaw-2838	517	6	relied	rely	VERB
taxlaw-2838	517	7	much	much	ADV
taxlaw-2838	517	8	more	more	ADV
taxlaw-2838	517	9	heavily	heavily	ADV
taxlaw-2838	517	10	on	on	ADP
taxlaw-2838	517	11	the	the	DET
taxlaw-2838	517	12	taxation	taxation	NOUN
taxlaw-2838	517	13	of	of	ADP
taxlaw-2838	517	14	consumption	consumption	NOUN
taxlaw-2838	517	15	.	.	PUNCT
taxlaw-2838	518	1	”119	”119	PROPN
taxlaw-2838	518	2	the	the	DET
taxlaw-2838	518	3	fundamental	fundamental	ADJ
taxlaw-2838	518	4	rejection	rejection	NOUN
taxlaw-2838	518	5	of	of	ADP
taxlaw-2838	518	6	a	a	DET
taxlaw-2838	518	7	mass	mass	ADJ
taxlaw-2838	518	8	consumption	consumption	NOUN
taxlaw-2838	518	9	tax	tax	NOUN
taxlaw-2838	518	10	,	,	PUNCT
taxlaw-2838	518	11	such	such	ADJ
taxlaw-2838	518	12	as	as	ADP
taxlaw-2838	518	13	a	a	DET
taxlaw-2838	518	14	retail	retail	ADJ
taxlaw-2838	518	15	sales	sale	NOUN
taxlaw-2838	518	16	tax	tax	NOUN
taxlaw-2838	518	17	,	,	PUNCT
taxlaw-2838	518	18	during	during	ADP
taxlaw-2838	518	19	the	the	DET
taxlaw-2838	518	20	war	war	NOUN
taxlaw-2838	518	21	and	and	CCONJ
taxlaw-2838	518	22	afterwards	afterwards	ADV
taxlaw-2838	518	23	demonstrated	demonstrate	VERB
taxlaw-2838	518	24	that	that	SCONJ
taxlaw-2838	518	25	while	while	SCONJ
taxlaw-2838	518	26	lawmakers	lawmaker	NOUN
taxlaw-2838	518	27	and	and	CCONJ
taxlaw-2838	518	28	business	business	NOUN
taxlaw-2838	518	29	interests	interest	NOUN
taxlaw-2838	518	30	may	may	AUX
taxlaw-2838	518	31	have	have	AUX
taxlaw-2838	518	32	had	have	VERB
taxlaw-2838	518	33	their	their	PRON
taxlaw-2838	518	34	doubts	doubt	NOUN
taxlaw-2838	518	35	about	about	ADP
taxlaw-2838	518	36	the	the	DET
taxlaw-2838	518	37	income	income	NOUN
taxlaw-2838	518	38	tax	tax	NOUN
taxlaw-2838	518	39	and	and	CCONJ
taxlaw-2838	518	40	withholding	withholding	NOUN
taxlaw-2838	518	41	,	,	PUNCT
taxlaw-2838	518	42	they	they	PRON
taxlaw-2838	518	43	were	be	AUX
taxlaw-2838	518	44	not	not	PART
taxlaw-2838	518	45	115	115	NUM
taxlaw-2838	518	46	cambridge	cambridge	PROPN
taxlaw-2838	518	47	university	university	PROPN
taxlaw-2838	518	48	press	press	NOUN
taxlaw-2838	518	49	,	,	PUNCT
taxlaw-2838	518	50	historical	historical	ADJ
taxlaw-2838	518	51	statistics	statistic	NOUN
taxlaw-2838	518	52	of	of	ADP
taxlaw-2838	518	53	the	the	DET
taxlaw-2838	518	54	united	united	PROPN
taxlaw-2838	518	55	states	states	PROPN
taxlaw-2838	518	56	,	,	PUNCT
taxlaw-2838	518	57	series	series	PROPN
taxlaw-2838	518	58	ea758	ea758	PROPN
taxlaw-2838	518	59	-	-	SYM
taxlaw-2838	518	60	772	772	NUM
taxlaw-2838	518	61	,	,	PUNCT
taxlaw-2838	518	62	http://	http://	PROPN
taxlaw-2838	518	63	hsus.cambridge.org/hsusweb/toc/showtable.do?id=ea731-826	hsus.cambridge.org/hsusweb/toc/showtable.do?id=ea731-826	PROPN
taxlaw-2838	519	1	[	[	X
taxlaw-2838	519	2	https://perma.cc/j9u3-k34z	https://perma.cc/j9u3-k34z	PROPN
taxlaw-2838	519	3	]	]	PUNCT
taxlaw-2838	519	4	;	;	PUNCT
taxlaw-2838	519	5	blakey	blakey	PROPN
taxlaw-2838	519	6	&	&	CCONJ
taxlaw-2838	519	7	blakey	blakey	PROPN
taxlaw-2838	519	8	,	,	PUNCT
taxlaw-2838	519	9	supra	supra	PROPN
taxlaw-2838	519	10	note	note	PROPN
taxlaw-2838	519	11	102	102	NUM
taxlaw-2838	519	12	,	,	PUNCT
taxlaw-2838	519	13	at	at	ADP
taxlaw-2838	519	14	512	512	NUM
taxlaw-2838	519	15	;	;	PUNCT
taxlaw-2838	519	16	mehrotra	mehrotra	ADJ
taxlaw-2838	519	17	,	,	PUNCT
taxlaw-2838	519	18	supra	supra	ADJ
taxlaw-2838	519	19	note	note	NOUN
taxlaw-2838	519	20	10	10	NUM
taxlaw-2838	519	21	,	,	PUNCT
taxlaw-2838	519	22	at	at	ADP
taxlaw-2838	519	23	299–300	299–300	NUM
taxlaw-2838	519	24	.	.	PUNCT
taxlaw-2838	520	1	116	116	NUM
taxlaw-2838	520	2	war	war	NOUN
taxlaw-2838	520	3	revenue	revenue	NOUN
taxlaw-2838	520	4	act	act	NOUN
taxlaw-2838	520	5	of	of	ADP
taxlaw-2838	520	6	1917	1917	NUM
taxlaw-2838	520	7	,	,	PUNCT
taxlaw-2838	520	8	§	§	PROPN
taxlaw-2838	520	9	1211	1211	NUM
taxlaw-2838	520	10	,	,	PUNCT
taxlaw-2838	520	11	40	40	NUM
taxlaw-2838	520	12	stat	stat	NOUN
taxlaw-2838	520	13	.	.	PUNCT
taxlaw-2838	521	1	at	at	ADP
taxlaw-2838	521	2	336–37	336–37	PROPN
taxlaw-2838	521	3	.	.	PUNCT
taxlaw-2838	522	1	117	117	NUM
taxlaw-2838	522	2	desai	desai	PROPN
taxlaw-2838	522	3	,	,	PUNCT
taxlaw-2838	522	4	supra	supra	PROPN
taxlaw-2838	522	5	note	note	PROPN
taxlaw-2838	522	6	13	13	NUM
taxlaw-2838	522	7	,	,	PUNCT
taxlaw-2838	522	8	at	at	ADP
taxlaw-2838	522	9	888	888	NUM
taxlaw-2838	522	10	.	.	PROPN
taxlaw-2838	522	11	118	118	NUM
taxlaw-2838	522	12	for	for	ADP
taxlaw-2838	522	13	more	more	ADJ
taxlaw-2838	522	14	on	on	ADP
taxlaw-2838	522	15	the	the	DET
taxlaw-2838	522	16	relationship	relationship	NOUN
taxlaw-2838	522	17	between	between	ADP
taxlaw-2838	522	18	modern	modern	ADJ
taxlaw-2838	522	19	managerial	managerial	ADJ
taxlaw-2838	522	20	capitalism	capitalism	NOUN
taxlaw-2838	522	21	and	and	CCONJ
taxlaw-2838	522	22	u.s	u.s	PROPN
taxlaw-2838	522	23	.	.	PROPN
taxlaw-2838	522	24	income	income	PROPN
taxlaw-2838	522	25	tax	tax	PROPN
taxlaw-2838	522	26	administration	administration	NOUN
taxlaw-2838	522	27	,	,	PUNCT
taxlaw-2838	522	28	see	see	VERB
taxlaw-2838	522	29	generally	generally	ADV
taxlaw-2838	522	30	ajay	ajay	PROPN
taxlaw-2838	522	31	k.	k.	PROPN
taxlaw-2838	522	32	mehrotra	mehrotra	PROPN
taxlaw-2838	522	33	,	,	PUNCT
taxlaw-2838	522	34	american	american	ADJ
taxlaw-2838	522	35	economic	economic	ADJ
taxlaw-2838	522	36	development	development	PROPN
taxlaw-2838	522	37	,	,	PUNCT
taxlaw-2838	522	38	managerial	managerial	ADJ
taxlaw-2838	522	39	corporate	corporate	ADJ
taxlaw-2838	522	40	capitalism	capitalism	NOUN
taxlaw-2838	522	41	,	,	PUNCT
taxlaw-2838	522	42	and	and	CCONJ
taxlaw-2838	522	43	the	the	DET
taxlaw-2838	522	44	institutional	institutional	ADJ
taxlaw-2838	522	45	foundations	foundation	NOUN
taxlaw-2838	522	46	of	of	ADP
taxlaw-2838	522	47	the	the	DET
taxlaw-2838	522	48	modern	modern	ADJ
taxlaw-2838	522	49	income	income	NOUN
taxlaw-2838	522	50	tax	tax	NOUN
taxlaw-2838	522	51	,	,	PUNCT
taxlaw-2838	522	52	73	73	NUM
taxlaw-2838	522	53	l.	l.	PROPN
taxlaw-2838	522	54	&	&	CCONJ
taxlaw-2838	522	55	contemp	contemp	PROPN
taxlaw-2838	522	56	.	.	PUNCT
taxlaw-2838	523	1	probs	prob	NOUN
taxlaw-2838	523	2	.	.	PUNCT
taxlaw-2838	524	1	25	25	NUM
taxlaw-2838	524	2	(	(	PUNCT
taxlaw-2838	524	3	2010	2010	NUM
taxlaw-2838	524	4	)	)	PUNCT
taxlaw-2838	524	5	.	.	PUNCT
taxlaw-2838	525	1	119	119	NUM
taxlaw-2838	525	2	brownlee	brownlee	PROPN
taxlaw-2838	525	3	,	,	PUNCT
taxlaw-2838	525	4	supra	supra	PROPN
taxlaw-2838	525	5	note	note	PROPN
taxlaw-2838	525	6	20	20	NUM
taxlaw-2838	525	7	,	,	PUNCT
taxlaw-2838	525	8	at	at	ADP
taxlaw-2838	525	9	47	47	NUM
taxlaw-2838	525	10	.	.	PUNCT
taxlaw-2838	525	11	166	166	NUM
taxlaw-2838	525	12	columbia	columbia	PROPN
taxlaw-2838	525	13	journal	journal	PROPN
taxlaw-2838	525	14	of	of	ADP
taxlaw-2838	525	15	tax	tax	NOUN
taxlaw-2838	525	16	law	law	NOUN
taxlaw-2838	525	17	[	[	X
taxlaw-2838	525	18	vol.7:144	vol.7:144	PROPN
taxlaw-2838	525	19	willing	willing	ADJ
taxlaw-2838	525	20	to	to	PART
taxlaw-2838	525	21	experiment	experiment	VERB
taxlaw-2838	525	22	with	with	ADP
taxlaw-2838	525	23	an	an	DET
taxlaw-2838	525	24	entirely	entirely	ADV
taxlaw-2838	525	25	new	new	ADJ
taxlaw-2838	525	26	tax	tax	NOUN
taxlaw-2838	525	27	order	order	NOUN
taxlaw-2838	525	28	after	after	ADP
taxlaw-2838	525	29	the	the	DET
taxlaw-2838	525	30	war	war	NOUN
taxlaw-2838	525	31	.	.	PUNCT
taxlaw-2838	526	1	in	in	ADP
taxlaw-2838	526	2	fact	fact	NOUN
taxlaw-2838	526	3	,	,	PUNCT
taxlaw-2838	526	4	the	the	DET
taxlaw-2838	526	5	income	income	NOUN
taxlaw-2838	526	6	tax	tax	NOUN
taxlaw-2838	526	7	and	and	CCONJ
taxlaw-2838	526	8	third	third	ADJ
taxlaw-2838	526	9	-	-	PUNCT
taxlaw-2838	526	10	party	party	NOUN
taxlaw-2838	526	11	reporting	reporting	NOUN
taxlaw-2838	526	12	would	would	AUX
taxlaw-2838	526	13	continue	continue	VERB
taxlaw-2838	526	14	at	at	ADP
taxlaw-2838	526	15	the	the	DET
taxlaw-2838	526	16	federal	federal	ADJ
taxlaw-2838	526	17	level	level	NOUN
taxlaw-2838	526	18	unabated	unabated	ADJ
taxlaw-2838	526	19	until	until	ADP
taxlaw-2838	526	20	the	the	DET
taxlaw-2838	526	21	mid-1930s	mid-1930s	NOUN
taxlaw-2838	526	22	when	when	SCONJ
taxlaw-2838	526	23	the	the	DET
taxlaw-2838	526	24	great	great	ADJ
taxlaw-2838	526	25	depression	depression	NOUN
taxlaw-2838	526	26	and	and	CCONJ
taxlaw-2838	526	27	the	the	DET
taxlaw-2838	526	28	enactment	enactment	NOUN
taxlaw-2838	526	29	of	of	ADP
taxlaw-2838	526	30	the	the	DET
taxlaw-2838	526	31	1935	1935	NUM
taxlaw-2838	526	32	social	social	ADJ
taxlaw-2838	526	33	security	security	NOUN
taxlaw-2838	526	34	act	act	NOUN
taxlaw-2838	526	35	provided	provide	VERB
taxlaw-2838	526	36	a	a	DET
taxlaw-2838	526	37	new	new	ADJ
taxlaw-2838	526	38	opportunity	opportunity	NOUN
taxlaw-2838	526	39	to	to	PART
taxlaw-2838	526	40	reconsider	reconsider	VERB
taxlaw-2838	526	41	the	the	DET
taxlaw-2838	526	42	return	return	NOUN
taxlaw-2838	526	43	of	of	ADP
taxlaw-2838	526	44	withholding	withholding	NOUN
taxlaw-2838	526	45	.	.	PUNCT
taxlaw-2838	527	1	c.	c.	PROPN
taxlaw-2838	527	2	social	social	ADJ
taxlaw-2838	527	3	security	security	NOUN
taxlaw-2838	527	4	and	and	CCONJ
taxlaw-2838	527	5	the	the	DET
taxlaw-2838	527	6	return	return	NOUN
taxlaw-2838	527	7	of	of	ADP
taxlaw-2838	527	8	withholding	withholding	NOUN
taxlaw-2838	527	9	if	if	SCONJ
taxlaw-2838	527	10	the	the	DET
taxlaw-2838	527	11	national	national	ADJ
taxlaw-2838	527	12	emergency	emergency	NOUN
taxlaw-2838	527	13	of	of	ADP
taxlaw-2838	527	14	world	world	NOUN
taxlaw-2838	527	15	war	war	NOUN
taxlaw-2838	527	16	i	i	PRON
taxlaw-2838	527	17	provided	provide	VERB
taxlaw-2838	527	18	the	the	DET
taxlaw-2838	527	19	context	context	NOUN
taxlaw-2838	527	20	for	for	ADP
taxlaw-2838	527	21	saving	save	VERB
taxlaw-2838	527	22	information	information	NOUN
taxlaw-2838	527	23	reporting	reporting	NOUN
taxlaw-2838	527	24	,	,	PUNCT
taxlaw-2838	527	25	it	it	PRON
taxlaw-2838	527	26	was	be	AUX
taxlaw-2838	527	27	another	another	DET
taxlaw-2838	527	28	national	national	ADJ
taxlaw-2838	527	29	crisis	crisis	NOUN
taxlaw-2838	527	30	that	that	PRON
taxlaw-2838	527	31	led	lead	VERB
taxlaw-2838	527	32	to	to	ADP
taxlaw-2838	527	33	the	the	DET
taxlaw-2838	527	34	return	return	NOUN
taxlaw-2838	527	35	of	of	ADP
taxlaw-2838	527	36	a	a	DET
taxlaw-2838	527	37	crude	crude	ADJ
taxlaw-2838	527	38	form	form	NOUN
taxlaw-2838	527	39	of	of	ADP
taxlaw-2838	527	40	withholding	withholding	NOUN
taxlaw-2838	527	41	.	.	PUNCT
taxlaw-2838	528	1	the	the	DET
taxlaw-2838	528	2	great	great	ADJ
taxlaw-2838	528	3	depression	depression	NOUN
taxlaw-2838	528	4	,	,	PUNCT
taxlaw-2838	528	5	like	like	ADP
taxlaw-2838	528	6	world	world	NOUN
taxlaw-2838	528	7	war	war	NOUN
taxlaw-2838	528	8	i	i	PROPN
taxlaw-2838	528	9	,	,	PUNCT
taxlaw-2838	528	10	was	be	AUX
taxlaw-2838	528	11	a	a	DET
taxlaw-2838	528	12	crisis	crisis	NOUN
taxlaw-2838	528	13	that	that	PRON
taxlaw-2838	528	14	dramatically	dramatically	ADV
taxlaw-2838	528	15	altered	alter	VERB
taxlaw-2838	528	16	the	the	DET
taxlaw-2838	528	17	fiscal	fiscal	ADJ
taxlaw-2838	528	18	landscape	landscape	NOUN
taxlaw-2838	528	19	.	.	PUNCT
taxlaw-2838	529	1	the	the	DET
taxlaw-2838	529	2	depression	depression	NOUN
taxlaw-2838	529	3	changed	change	VERB
taxlaw-2838	529	4	the	the	DET
taxlaw-2838	529	5	way	way	NOUN
taxlaw-2838	529	6	everyday	everyday	ADJ
taxlaw-2838	529	7	americans	americans	PROPN
taxlaw-2838	529	8	thought	think	VERB
taxlaw-2838	529	9	about	about	ADP
taxlaw-2838	529	10	the	the	DET
taxlaw-2838	529	11	role	role	NOUN
taxlaw-2838	529	12	of	of	ADP
taxlaw-2838	529	13	government	government	NOUN
taxlaw-2838	529	14	in	in	ADP
taxlaw-2838	529	15	the	the	DET
taxlaw-2838	529	16	economy	economy	NOUN
taxlaw-2838	529	17	and	and	CCONJ
taxlaw-2838	529	18	society	society	NOUN
taxlaw-2838	529	19	.	.	PUNCT
taxlaw-2838	530	1	led	lead	VERB
taxlaw-2838	530	2	by	by	ADP
taxlaw-2838	530	3	president	president	PROPN
taxlaw-2838	530	4	franklin	franklin	PROPN
taxlaw-2838	530	5	d.	d.	PROPN
taxlaw-2838	530	6	roosevelt	roosevelt	PROPN
taxlaw-2838	530	7	,	,	PUNCT
taxlaw-2838	530	8	the	the	DET
taxlaw-2838	530	9	new	new	ADJ
taxlaw-2838	530	10	deal	deal	NOUN
taxlaw-2838	530	11	order	order	NOUN
taxlaw-2838	530	12	attempted	attempt	VERB
taxlaw-2838	530	13	to	to	PART
taxlaw-2838	530	14	address	address	VERB
taxlaw-2838	530	15	the	the	DET
taxlaw-2838	530	16	many	many	ADJ
taxlaw-2838	530	17	social	social	ADJ
taxlaw-2838	530	18	dislocations	dislocation	NOUN
taxlaw-2838	530	19	brought	bring	VERB
taxlaw-2838	530	20	on	on	ADP
taxlaw-2838	530	21	by	by	ADP
taxlaw-2838	530	22	the	the	DET
taxlaw-2838	530	23	economic	economic	PROPN
taxlaw-2838	530	24	crisis.120	crisis.120	PROPN
taxlaw-2838	530	25	during	during	ADP
taxlaw-2838	530	26	most	most	ADJ
taxlaw-2838	530	27	of	of	ADP
taxlaw-2838	530	28	his	his	PRON
taxlaw-2838	530	29	first	first	ADJ
taxlaw-2838	530	30	term	term	NOUN
taxlaw-2838	530	31	,	,	PUNCT
taxlaw-2838	530	32	president	president	PROPN
taxlaw-2838	530	33	roosevelt	roosevelt	PROPN
taxlaw-2838	530	34	advanced	advance	VERB
taxlaw-2838	530	35	a	a	DET
taxlaw-2838	530	36	cautious	cautious	ADJ
taxlaw-2838	530	37	fiscal	fiscal	ADJ
taxlaw-2838	530	38	policy	policy	NOUN
taxlaw-2838	530	39	.	.	PUNCT
taxlaw-2838	531	1	like	like	ADP
taxlaw-2838	531	2	his	his	PRON
taxlaw-2838	531	3	predecessor	predecessor	NOUN
taxlaw-2838	531	4	,	,	PUNCT
taxlaw-2838	531	5	herbert	herbert	PROPN
taxlaw-2838	531	6	hoover	hoover	PROPN
taxlaw-2838	531	7	,	,	PUNCT
taxlaw-2838	531	8	fdr	fdr	PROPN
taxlaw-2838	531	9	was	be	AUX
taxlaw-2838	531	10	initially	initially	ADV
taxlaw-2838	531	11	committed	commit	VERB
taxlaw-2838	531	12	to	to	ADP
taxlaw-2838	531	13	balanced	balanced	ADJ
taxlaw-2838	531	14	budgets	budget	NOUN
taxlaw-2838	531	15	.	.	PUNCT
taxlaw-2838	532	1	but	but	CCONJ
taxlaw-2838	532	2	,	,	PUNCT
taxlaw-2838	532	3	unlike	unlike	ADP
taxlaw-2838	532	4	hoover	hoover	NOUN
taxlaw-2838	532	5	,	,	PUNCT
taxlaw-2838	532	6	roosevelt	roosevelt	PROPN
taxlaw-2838	532	7	was	be	AUX
taxlaw-2838	532	8	a	a	DET
taxlaw-2838	532	9	supporter	supporter	NOUN
taxlaw-2838	532	10	of	of	ADP
taxlaw-2838	532	11	highly	highly	ADV
taxlaw-2838	532	12	progressive	progressive	ADJ
taxlaw-2838	532	13	income	income	NOUN
taxlaw-2838	532	14	taxes	taxis	NOUN
taxlaw-2838	532	15	that	that	PRON
taxlaw-2838	532	16	could	could	AUX
taxlaw-2838	532	17	potentially	potentially	ADV
taxlaw-2838	532	18	“	"	PUNCT
taxlaw-2838	532	19	soak	soak	VERB
taxlaw-2838	532	20	the	the	DET
taxlaw-2838	532	21	rich	rich	ADJ
taxlaw-2838	532	22	.	.	PUNCT
taxlaw-2838	532	23	”121	”121	PUNCT
taxlaw-2838	532	24	while	while	SCONJ
taxlaw-2838	532	25	the	the	DET
taxlaw-2838	532	26	roosevelt	roosevelt	PROPN
taxlaw-2838	532	27	administration	administration	PROPN
taxlaw-2838	532	28	and	and	CCONJ
taxlaw-2838	532	29	its	its	PRON
taxlaw-2838	532	30	congressional	congressional	ADJ
taxlaw-2838	532	31	allies	ally	NOUN
taxlaw-2838	532	32	originally	originally	ADV
taxlaw-2838	532	33	attempted	attempt	VERB
taxlaw-2838	532	34	to	to	PART
taxlaw-2838	532	35	craft	craft	VERB
taxlaw-2838	532	36	a	a	DET
taxlaw-2838	532	37	fiscal	fiscal	ADJ
taxlaw-2838	532	38	policy	policy	NOUN
taxlaw-2838	532	39	that	that	PRON
taxlaw-2838	532	40	adhered	adhere	VERB
taxlaw-2838	532	41	to	to	ADP
taxlaw-2838	532	42	the	the	DET
taxlaw-2838	532	43	two	two	NUM
taxlaw-2838	532	44	pillars	pillar	NOUN
taxlaw-2838	532	45	of	of	ADP
taxlaw-2838	532	46	balanced	balanced	ADJ
taxlaw-2838	532	47	budgets	budget	NOUN
taxlaw-2838	532	48	and	and	CCONJ
taxlaw-2838	532	49	soak	soak	VERB
taxlaw-2838	532	50	-	-	PUNCT
taxlaw-2838	532	51	the	the	DET
taxlaw-2838	532	52	-	-	PUNCT
taxlaw-2838	532	53	rich	rich	ADJ
taxlaw-2838	532	54	taxation	taxation	NOUN
taxlaw-2838	532	55	,	,	PUNCT
taxlaw-2838	532	56	their	their	PRON
taxlaw-2838	532	57	enactment	enactment	NOUN
taxlaw-2838	532	58	of	of	ADP
taxlaw-2838	532	59	the	the	DET
taxlaw-2838	532	60	social	social	ADJ
taxlaw-2838	532	61	security	security	NOUN
taxlaw-2838	532	62	act	act	NOUN
taxlaw-2838	532	63	in	in	ADP
taxlaw-2838	532	64	1935	1935	NUM
taxlaw-2838	532	65	,	,	PUNCT
taxlaw-2838	532	66	with	with	ADP
taxlaw-2838	532	67	its	its	PRON
taxlaw-2838	532	68	regressive	regressive	ADJ
taxlaw-2838	532	69	payroll	payroll	NOUN
taxlaw-2838	532	70	taxes	taxis	NOUN
taxlaw-2838	532	71	,	,	PUNCT
taxlaw-2838	532	72	seemed	seem	VERB
taxlaw-2838	532	73	to	to	PART
taxlaw-2838	532	74	undermine	undermine	VERB
taxlaw-2838	532	75	the	the	DET
taxlaw-2838	532	76	commitment	commitment	NOUN
taxlaw-2838	532	77	to	to	ADP
taxlaw-2838	532	78	progressivity	progressivity	NOUN
taxlaw-2838	532	79	.	.	PUNCT
taxlaw-2838	533	1	122	122	NUM
taxlaw-2838	534	1	some	some	DET
taxlaw-2838	534	2	historians	historian	NOUN
taxlaw-2838	534	3	have	have	AUX
taxlaw-2838	534	4	interpreted	interpret	VERB
taxlaw-2838	534	5	roosevelt	roosevelt	PROPN
taxlaw-2838	534	6	’s	’s	PART
taxlaw-2838	534	7	turn	turn	VERB
taxlaw-2838	534	8	to	to	ADP
taxlaw-2838	534	9	payroll	payroll	NOUN
taxlaw-2838	534	10	taxes	taxis	NOUN
taxlaw-2838	534	11	as	as	ADP
taxlaw-2838	534	12	evidence	evidence	NOUN
taxlaw-2838	534	13	that	that	SCONJ
taxlaw-2838	534	14	his	his	PRON
taxlaw-2838	534	15	calls	call	NOUN
taxlaw-2838	534	16	for	for	ADP
taxlaw-2838	534	17	tax	tax	NOUN
taxlaw-2838	534	18	justice	justice	NOUN
taxlaw-2838	534	19	were	be	AUX
taxlaw-2838	534	20	symbolic	symbolic	ADJ
taxlaw-2838	534	21	and	and	CCONJ
taxlaw-2838	534	22	hollow.123	hollow.123	NOUN
taxlaw-2838	534	23	yet	yet	ADV
taxlaw-2838	534	24	,	,	PUNCT
taxlaw-2838	534	25	because	because	SCONJ
taxlaw-2838	534	26	social	social	ADJ
taxlaw-2838	534	27	security	security	NOUN
taxlaw-2838	534	28	was	be	AUX
taxlaw-2838	534	29	framed	frame	VERB
taxlaw-2838	534	30	as	as	ADP
taxlaw-2838	534	31	a	a	DET
taxlaw-2838	534	32	form	form	NOUN
taxlaw-2838	534	33	of	of	ADP
taxlaw-2838	534	34	old	old	ADJ
taxlaw-2838	534	35	-	-	PUNCT
taxlaw-2838	534	36	age	age	NOUN
taxlaw-2838	534	37	insurance	insurance	NOUN
taxlaw-2838	534	38	,	,	PUNCT
taxlaw-2838	534	39	where	where	SCONJ
taxlaw-2838	534	40	tax	tax	NOUN
taxlaw-2838	534	41	payments	payment	NOUN
taxlaw-2838	534	42	were	be	AUX
taxlaw-2838	534	43	earmarked	earmark	VERB
taxlaw-2838	534	44	for	for	ADP
taxlaw-2838	534	45	future	future	ADJ
taxlaw-2838	534	46	benefits	benefit	NOUN
taxlaw-2838	534	47	,	,	PUNCT
taxlaw-2838	534	48	roosevelt	roosevelt	PROPN
taxlaw-2838	534	49	and	and	CCONJ
taxlaw-2838	534	50	his	his	PRON
taxlaw-2838	534	51	allies	ally	NOUN
taxlaw-2838	534	52	did	do	AUX
taxlaw-2838	534	53	not	not	PART
taxlaw-2838	534	54	see	see	VERB
taxlaw-2838	534	55	it	it	PRON
taxlaw-2838	534	56	as	as	ADP
taxlaw-2838	534	57	a	a	DET
taxlaw-2838	534	58	regressive	regressive	ADJ
taxlaw-2838	534	59	component	component	NOUN
taxlaw-2838	534	60	of	of	ADP
taxlaw-2838	534	61	fiscal	fiscal	ADJ
taxlaw-2838	534	62	policy	policy	NOUN
taxlaw-2838	534	63	.	.	PUNCT
taxlaw-2838	535	1	in	in	ADP
taxlaw-2838	535	2	fact	fact	NOUN
taxlaw-2838	535	3	,	,	PUNCT
taxlaw-2838	535	4	by	by	ADP
taxlaw-2838	535	5	earmarking	earmark	VERB
taxlaw-2838	535	6	these	these	DET
taxlaw-2838	535	7	tax	tax	NOUN
taxlaw-2838	535	8	payments	payment	NOUN
taxlaw-2838	535	9	as	as	ADP
taxlaw-2838	535	10	insurance	insurance	NOUN
taxlaw-2838	535	11	premiums	premium	NOUN
taxlaw-2838	535	12	,	,	PUNCT
taxlaw-2838	535	13	roosevelt	roosevelt	PROPN
taxlaw-2838	535	14	had	have	AUX
taxlaw-2838	535	15	hoped	hope	VERB
taxlaw-2838	535	16	to	to	PART
taxlaw-2838	535	17	secure	secure	VERB
taxlaw-2838	535	18	the	the	DET
taxlaw-2838	535	19	long	long	ADV
taxlaw-2838	535	20	-	-	PUNCT
taxlaw-2838	535	21	run	run	NOUN
taxlaw-2838	535	22	durability	durability	NOUN
taxlaw-2838	535	23	of	of	ADP
taxlaw-2838	535	24	social	social	ADJ
taxlaw-2838	535	25	security	security	NOUN
taxlaw-2838	535	26	.	.	PUNCT
taxlaw-2838	536	1	in	in	ADP
taxlaw-2838	536	2	this	this	DET
taxlaw-2838	536	3	sense	sense	NOUN
taxlaw-2838	536	4	,	,	PUNCT
taxlaw-2838	536	5	he	he	PRON
taxlaw-2838	536	6	was	be	AUX
taxlaw-2838	536	7	driven	drive	VERB
taxlaw-2838	536	8	by	by	ADP
taxlaw-2838	536	9	both	both	CCONJ
taxlaw-2838	536	10	economic	economic	ADJ
taxlaw-2838	536	11	and	and	CCONJ
taxlaw-2838	536	12	political	political	ADJ
taxlaw-2838	536	13	motives	motive	NOUN
taxlaw-2838	536	14	.	.	PUNCT
taxlaw-2838	537	1	“	"	PUNCT
taxlaw-2838	537	2	with	with	ADP
taxlaw-2838	537	3	those	those	DET
taxlaw-2838	537	4	taxes	taxis	NOUN
taxlaw-2838	537	5	in	in	ADP
taxlaw-2838	537	6	there	there	ADV
taxlaw-2838	537	7	,	,	PUNCT
taxlaw-2838	537	8	”	"	PUNCT
taxlaw-2838	537	9	he	he	PRON
taxlaw-2838	537	10	was	be	AUX
taxlaw-2838	537	11	reported	report	VERB
taxlaw-2838	537	12	to	to	PART
taxlaw-2838	537	13	have	have	AUX
taxlaw-2838	537	14	stated	state	VERB
taxlaw-2838	537	15	,	,	PUNCT
taxlaw-2838	537	16	“	"	PUNCT
taxlaw-2838	537	17	no	no	DET
taxlaw-2838	537	18	damn	damn	ADJ
taxlaw-2838	537	19	politician	politician	NOUN
taxlaw-2838	537	20	can	can	AUX
taxlaw-2838	537	21	ever	ever	ADV
taxlaw-2838	537	22	scrap	scrap	VERB
taxlaw-2838	537	23	my	my	PRON
taxlaw-2838	537	24	social	social	ADJ
taxlaw-2838	537	25	security	security	NOUN
taxlaw-2838	537	26	program	program	NOUN
taxlaw-2838	537	27	.	.	PUNCT
taxlaw-2838	538	1	”124	”124	PROPN
taxlaw-2838	539	1	over	over	ADP
taxlaw-2838	539	2	the	the	DET
taxlaw-2838	539	3	decades	decade	NOUN
taxlaw-2838	539	4	,	,	PUNCT
taxlaw-2838	539	5	roosevelt	roosevelt	PROPN
taxlaw-2838	539	6	’s	’s	PART
taxlaw-2838	539	7	vision	vision	NOUN
taxlaw-2838	539	8	has	have	AUX
taxlaw-2838	539	9	become	become	VERB
taxlaw-2838	539	10	reality	reality	NOUN
taxlaw-2838	539	11	.	.	PUNCT
taxlaw-2838	540	1	another	another	DET
taxlaw-2838	540	2	reason	reason	NOUN
taxlaw-2838	540	3	for	for	ADP
taxlaw-2838	540	4	social	social	ADJ
taxlaw-2838	540	5	security	security	NOUN
taxlaw-2838	540	6	’s	’s	PART
taxlaw-2838	540	7	long	long	ADJ
taxlaw-2838	540	8	-	-	PUNCT
taxlaw-2838	540	9	term	term	NOUN
taxlaw-2838	540	10	survival	survival	NOUN
taxlaw-2838	540	11	has	have	AUX
taxlaw-2838	540	12	been	be	AUX
taxlaw-2838	540	13	its	its	PRON
taxlaw-2838	540	14	effective	effective	ADJ
taxlaw-2838	540	15	use	use	NOUN
taxlaw-2838	540	16	of	of	ADP
taxlaw-2838	540	17	withholding	withholding	NOUN
taxlaw-2838	540	18	,	,	PUNCT
taxlaw-2838	540	19	which	which	PRON
taxlaw-2838	540	20	many	many	ADJ
taxlaw-2838	540	21	scholars	scholar	NOUN
taxlaw-2838	540	22	have	have	AUX
taxlaw-2838	540	23	depicted	depict	VERB
taxlaw-2838	540	24	as	as	ADP
taxlaw-2838	540	25	“	"	PUNCT
taxlaw-2838	540	26	the	the	DET
taxlaw-2838	540	27	groundwork	groundwork	NOUN
taxlaw-2838	540	28	for	for	ADP
taxlaw-2838	540	29	the	the	DET
taxlaw-2838	540	30	full	full	ADJ
taxlaw-2838	540	31	-	-	PUNCT
taxlaw-2838	540	32	scale	scale	NOUN
taxlaw-2838	540	33	adoption	adoption	NOUN
taxlaw-2838	540	34	of	of	ADP
taxlaw-2838	540	35	withholding	withholding	NOUN
taxlaw-2838	540	36	enacted	enact	VERB
taxlaw-2838	540	37	during	during	ADP
taxlaw-2838	540	38	world	world	PROPN
taxlaw-2838	540	39	war	war	PROPN
taxlaw-2838	540	40	ii	ii	PROPN
taxlaw-2838	540	41	.	.	PUNCT
taxlaw-2838	540	42	”125	”125	PUNCT
taxlaw-2838	541	1	but	but	CCONJ
taxlaw-2838	541	2	,	,	PUNCT
taxlaw-2838	541	3	as	as	SCONJ
taxlaw-2838	541	4	we	we	PRON
taxlaw-2838	541	5	’ve	’ve	AUX
taxlaw-2838	541	6	seen	see	VERB
taxlaw-2838	541	7	,	,	PUNCT
taxlaw-2838	541	8	social	social	ADJ
taxlaw-2838	541	9	security	security	NOUN
taxlaw-2838	541	10	was	be	AUX
taxlaw-2838	541	11	not	not	PART
taxlaw-2838	541	12	the	the	DET
taxlaw-2838	541	13	federal	federal	ADJ
taxlaw-2838	541	14	government	government	NOUN
taxlaw-2838	541	15	’s	’s	PART
taxlaw-2838	541	16	first	first	ADJ
taxlaw-2838	541	17	use	use	NOUN
taxlaw-2838	541	18	of	of	ADP
taxlaw-2838	541	19	withholding	withholding	NOUN
taxlaw-2838	541	20	.	.	PUNCT
taxlaw-2838	542	1	rather	rather	ADV
taxlaw-2838	542	2	,	,	PUNCT
taxlaw-2838	542	3	the	the	DET
taxlaw-2838	542	4	administrators	administrator	NOUN
taxlaw-2838	542	5	who	who	PRON
taxlaw-2838	542	6	supported	support	VERB
taxlaw-2838	542	7	social	social	ADJ
taxlaw-2838	542	8	security	security	NOUN
taxlaw-2838	542	9	and	and	CCONJ
taxlaw-2838	542	10	its	its	PRON
taxlaw-2838	542	11	use	use	NOUN
taxlaw-2838	542	12	of	of	ADP
taxlaw-2838	542	13	payroll	payroll	NOUN
taxlaw-2838	542	14	deductions	deduction	NOUN
taxlaw-2838	542	15	were	be	AUX
taxlaw-2838	542	16	building	build	VERB
taxlaw-2838	542	17	upon	upon	SCONJ
taxlaw-2838	542	18	the	the	DET
taxlaw-2838	542	19	consistent	consistent	ADJ
taxlaw-2838	542	20	use	use	NOUN
taxlaw-2838	542	21	of	of	ADP
taxlaw-2838	542	22	information	information	NOUN
taxlaw-2838	542	23	reporting	report	VERB
taxlaw-2838	542	24	for	for	ADP
taxlaw-2838	542	25	income	income	NOUN
taxlaw-2838	542	26	taxes	taxis	NOUN
taxlaw-2838	542	27	,	,	PUNCT
taxlaw-2838	542	28	and	and	CCONJ
taxlaw-2838	542	29	returning	return	VERB
taxlaw-2838	542	30	to	to	ADP
taxlaw-2838	542	31	the	the	DET
taxlaw-2838	542	32	pre-1917	pre-1917	NOUN
taxlaw-2838	542	33	use	use	NOUN
taxlaw-2838	542	34	of	of	ADP
taxlaw-2838	542	35	income	income	NOUN
taxlaw-2838	542	36	tax	tax	NOUN
taxlaw-2838	542	37	withholding	withholding	NOUN
taxlaw-2838	542	38	.	.	PUNCT
taxlaw-2838	543	1	this	this	PRON
taxlaw-2838	543	2	was	be	AUX
taxlaw-2838	543	3	perhaps	perhaps	ADV
taxlaw-2838	543	4	the	the	DET
taxlaw-2838	543	5	quintessential	quintessential	ADJ
taxlaw-2838	543	6	example	example	NOUN
taxlaw-2838	543	7	of	of	ADP
taxlaw-2838	543	8	social	social	ADJ
taxlaw-2838	543	9	learning	learning	NOUN
taxlaw-2838	543	10	:	:	PUNCT
taxlaw-2838	543	11	government	government	NOUN
taxlaw-2838	543	12	administrators	administrator	NOUN
taxlaw-2838	543	13	relying	rely	VERB
taxlaw-2838	543	14	on	on	ADP
taxlaw-2838	543	15	past	past	ADJ
taxlaw-2838	543	16	policies	policy	NOUN
taxlaw-2838	543	17	and	and	CCONJ
taxlaw-2838	543	18	practices	practice	NOUN
taxlaw-2838	543	19	as	as	ADP
taxlaw-2838	543	20	a	a	DET
taxlaw-2838	543	21	guide	guide	NOUN
taxlaw-2838	543	22	for	for	ADP
taxlaw-2838	543	23	addressing	address	VERB
taxlaw-2838	543	24	new	new	ADJ
taxlaw-2838	543	25	and	and	CCONJ
taxlaw-2838	543	26	pressing	press	VERB
taxlaw-2838	543	27	problems	problem	NOUN
taxlaw-2838	543	28	.	.	PUNCT
taxlaw-2838	544	1	at	at	ADP
taxlaw-2838	544	2	its	its	PRON
taxlaw-2838	544	3	core	core	NOUN
taxlaw-2838	544	4	,	,	PUNCT
taxlaw-2838	544	5	social	social	ADJ
taxlaw-2838	544	6	security	security	NOUN
taxlaw-2838	544	7	was	be	AUX
taxlaw-2838	544	8	designed	design	VERB
taxlaw-2838	544	9	to	to	PART
taxlaw-2838	544	10	be	be	AUX
taxlaw-2838	544	11	a	a	DET
taxlaw-2838	544	12	comprehensive	comprehensive	ADJ
taxlaw-2838	544	13	and	and	CCONJ
taxlaw-2838	544	14	compulsory	compulsory	ADJ
taxlaw-2838	544	15	social	social	ADJ
taxlaw-2838	544	16	insurance	insurance	NOUN
taxlaw-2838	544	17	program	program	NOUN
taxlaw-2838	544	18	funded	fund	VERB
taxlaw-2838	544	19	by	by	ADP
taxlaw-2838	544	20	both	both	DET
taxlaw-2838	544	21	employer	employer	NOUN
taxlaw-2838	544	22	and	and	CCONJ
taxlaw-2838	544	23	employee	employee	NOUN
taxlaw-2838	544	24	contributions	contribution	NOUN
taxlaw-2838	544	25	.	.	PUNCT
taxlaw-2838	545	1	120	120	NUM
taxlaw-2838	545	2	see	see	VERB
taxlaw-2838	545	3	generally	generally	ADV
taxlaw-2838	545	4	david	david	PROPN
taxlaw-2838	545	5	m.	m.	PROPN
taxlaw-2838	545	6	kennedy	kennedy	PROPN
taxlaw-2838	545	7	,	,	PUNCT
taxlaw-2838	545	8	freedom	freedom	NOUN
taxlaw-2838	545	9	from	from	ADP
taxlaw-2838	545	10	fear	fear	NOUN
taxlaw-2838	545	11	:	:	PUNCT
taxlaw-2838	545	12	the	the	DET
taxlaw-2838	545	13	american	american	ADJ
taxlaw-2838	545	14	people	people	NOUN
taxlaw-2838	545	15	in	in	ADP
taxlaw-2838	545	16	depression	depression	NOUN
taxlaw-2838	545	17	and	and	CCONJ
taxlaw-2838	545	18	war	war	NOUN
taxlaw-2838	545	19	,	,	PUNCT
taxlaw-2838	545	20	1929	1929	NUM
taxlaw-2838	545	21	-	-	SYM
taxlaw-2838	545	22	1945	1945	NUM
taxlaw-2838	545	23	(	(	PUNCT
taxlaw-2838	545	24	1999	1999	NUM
taxlaw-2838	545	25	)	)	PUNCT
taxlaw-2838	545	26	;	;	PUNCT
taxlaw-2838	545	27	jason	jason	PROPN
taxlaw-2838	545	28	scott	scott	PROPN
taxlaw-2838	545	29	smith	smith	PROPN
taxlaw-2838	545	30	,	,	PUNCT
taxlaw-2838	545	31	a	a	DET
taxlaw-2838	545	32	concise	concise	ADJ
taxlaw-2838	545	33	history	history	NOUN
taxlaw-2838	545	34	of	of	ADP
taxlaw-2838	545	35	the	the	DET
taxlaw-2838	545	36	new	new	ADJ
taxlaw-2838	545	37	deal	deal	NOUN
taxlaw-2838	545	38	(	(	PUNCT
taxlaw-2838	545	39	2014	2014	NUM
taxlaw-2838	545	40	)	)	PUNCT
taxlaw-2838	545	41	.	.	PUNCT
taxlaw-2838	546	1	121	121	NUM
taxlaw-2838	546	2	smith	smith	PROPN
taxlaw-2838	546	3	,	,	PUNCT
taxlaw-2838	546	4	supra	supra	PROPN
taxlaw-2838	546	5	note	note	NOUN
taxlaw-2838	546	6	120	120	NUM
taxlaw-2838	546	7	,	,	PUNCT
taxlaw-2838	546	8	at	at	ADP
taxlaw-2838	546	9	69	69	NUM
taxlaw-2838	546	10	.	.	PUNCT
taxlaw-2838	547	1	122	122	NUM
taxlaw-2838	547	2	social	social	ADJ
taxlaw-2838	547	3	security	security	NOUN
taxlaw-2838	547	4	act	act	NOUN
taxlaw-2838	547	5	,	,	PUNCT
taxlaw-2838	547	6	49	49	NUM
taxlaw-2838	547	7	stat	stat	NOUN
taxlaw-2838	547	8	.	.	PUNCT
taxlaw-2838	548	1	620	620	NUM
taxlaw-2838	548	2	(	(	PUNCT
taxlaw-2838	548	3	1935	1935	NUM
taxlaw-2838	548	4	)	)	PUNCT
taxlaw-2838	548	5	.	.	PUNCT
taxlaw-2838	549	1	123	123	NUM
taxlaw-2838	549	2	see	see	VERB
taxlaw-2838	549	3	generally	generally	ADV
taxlaw-2838	549	4	mark	mark	VERB
taxlaw-2838	549	5	leff	leff	PROPN
taxlaw-2838	549	6	,	,	PUNCT
taxlaw-2838	549	7	the	the	DET
taxlaw-2838	549	8	limits	limit	NOUN
taxlaw-2838	549	9	of	of	ADP
taxlaw-2838	549	10	symbolic	symbolic	ADJ
taxlaw-2838	549	11	reform	reform	NOUN
taxlaw-2838	549	12	:	:	PUNCT
taxlaw-2838	549	13	the	the	DET
taxlaw-2838	549	14	new	new	ADJ
taxlaw-2838	549	15	deal	deal	NOUN
taxlaw-2838	549	16	and	and	CCONJ
taxlaw-2838	549	17	taxation	taxation	NOUN
taxlaw-2838	549	18	,	,	PUNCT
taxlaw-2838	549	19	1933	1933	NUM
taxlaw-2838	549	20	-	-	SYM
taxlaw-2838	549	21	39	39	NUM
taxlaw-2838	549	22	(	(	PUNCT
taxlaw-2838	549	23	1980	1980	NUM
taxlaw-2838	549	24	)	)	PUNCT
taxlaw-2838	549	25	.	.	PUNCT
taxlaw-2838	550	1	for	for	ADP
taxlaw-2838	550	2	a	a	DET
taxlaw-2838	550	3	contrary	contrary	ADJ
taxlaw-2838	550	4	view	view	NOUN
taxlaw-2838	550	5	of	of	ADP
taxlaw-2838	550	6	new	new	ADJ
taxlaw-2838	550	7	deal	deal	NOUN
taxlaw-2838	550	8	tax	tax	NOUN
taxlaw-2838	550	9	policy	policy	NOUN
taxlaw-2838	550	10	,	,	PUNCT
taxlaw-2838	550	11	see	see	VERB
taxlaw-2838	550	12	generally	generally	ADV
taxlaw-2838	550	13	thorndike	thorndike	VERB
taxlaw-2838	550	14	,	,	PUNCT
taxlaw-2838	550	15	supra	supra	PROPN
taxlaw-2838	550	16	note	note	NOUN
taxlaw-2838	550	17	30	30	NUM
taxlaw-2838	550	18	.	.	PUNCT
taxlaw-2838	551	1	124	124	NUM
taxlaw-2838	551	2	franklin	franklin	PROPN
taxlaw-2838	551	3	delano	delano	PROPN
taxlaw-2838	551	4	roosevelt	roosevelt	PROPN
taxlaw-2838	551	5	,	,	PUNCT
taxlaw-2838	551	6	quoted	quote	VERB
taxlaw-2838	551	7	in	in	ADP
taxlaw-2838	551	8	brownlee	brownlee	PROPN
taxlaw-2838	551	9	,	,	PUNCT
taxlaw-2838	551	10	supra	supra	PROPN
taxlaw-2838	551	11	note	note	PROPN
taxlaw-2838	551	12	20	20	NUM
taxlaw-2838	551	13	,	,	PUNCT
taxlaw-2838	551	14	at	at	ADP
taxlaw-2838	551	15	76	76	NUM
taxlaw-2838	551	16	.	.	PUNCT
taxlaw-2838	552	1	125	125	NUM
taxlaw-2838	552	2	desai	desai	PROPN
taxlaw-2838	552	3	,	,	PUNCT
taxlaw-2838	552	4	supra	supra	PROPN
taxlaw-2838	552	5	note	note	PROPN
taxlaw-2838	552	6	13	13	NUM
taxlaw-2838	552	7	,	,	PUNCT
taxlaw-2838	552	8	at	at	ADP
taxlaw-2838	552	9	889	889	NUM
taxlaw-2838	552	10	.	.	PUNCT
taxlaw-2838	552	11	2016	2016	NUM
taxlaw-2838	552	12	]	]	PUNCT
taxlaw-2838	552	13	social	social	ADJ
taxlaw-2838	552	14	learning	learning	NOUN
taxlaw-2838	552	15	and	and	CCONJ
taxlaw-2838	552	16	the	the	DET
taxlaw-2838	552	17	early	early	ADJ
taxlaw-2838	552	18	history	history	NOUN
taxlaw-2838	552	19	of	of	ADP
taxlaw-2838	552	20	u.s	u.s	PROPN
taxlaw-2838	552	21	.	.	PROPN
taxlaw-2838	552	22	tax	tax	NOUN
taxlaw-2838	552	23	withholding	withholding	NOUN
taxlaw-2838	552	24	167	167	NUM
taxlaw-2838	552	25	according	accord	VERB
taxlaw-2838	552	26	to	to	ADP
taxlaw-2838	552	27	the	the	DET
taxlaw-2838	552	28	statute	statute	NOUN
taxlaw-2838	552	29	,	,	PUNCT
taxlaw-2838	552	30	the	the	DET
taxlaw-2838	552	31	tax	tax	NOUN
taxlaw-2838	552	32	on	on	ADP
taxlaw-2838	552	33	employees	employee	NOUN
taxlaw-2838	552	34	was	be	AUX
taxlaw-2838	552	35	to	to	PART
taxlaw-2838	552	36	“	"	PUNCT
taxlaw-2838	552	37	be	be	AUX
taxlaw-2838	552	38	collected	collect	VERB
taxlaw-2838	552	39	by	by	ADP
taxlaw-2838	552	40	the	the	DET
taxlaw-2838	552	41	employer	employer	NOUN
taxlaw-2838	552	42	of	of	ADP
taxlaw-2838	552	43	the	the	DET
taxlaw-2838	552	44	taxpayer	taxpayer	NOUN
taxlaw-2838	552	45	,	,	PUNCT
taxlaw-2838	552	46	by	by	ADP
taxlaw-2838	552	47	deducting	deduct	VERB
taxlaw-2838	552	48	the	the	DET
taxlaw-2838	552	49	amount	amount	NOUN
taxlaw-2838	552	50	of	of	ADP
taxlaw-2838	552	51	the	the	DET
taxlaw-2838	552	52	tax	tax	NOUN
taxlaw-2838	552	53	from	from	ADP
taxlaw-2838	552	54	the	the	DET
taxlaw-2838	552	55	wages	wage	NOUN
taxlaw-2838	552	56	as	as	ADP
taxlaw-2838	552	57	and	and	CCONJ
taxlaw-2838	552	58	when	when	SCONJ
taxlaw-2838	552	59	paid	pay	VERB
taxlaw-2838	552	60	.	.	PUNCT
taxlaw-2838	552	61	”	"	PUNCT
taxlaw-2838	553	1	in	in	ADP
taxlaw-2838	553	2	sum	sum	NOUN
taxlaw-2838	553	3	,	,	PUNCT
taxlaw-2838	553	4	the	the	DET
taxlaw-2838	553	5	law	law	NOUN
taxlaw-2838	553	6	requires	require	VERB
taxlaw-2838	553	7	employers	employer	NOUN
taxlaw-2838	553	8	both	both	PRON
taxlaw-2838	553	9	to	to	PART
taxlaw-2838	553	10	pay	pay	VERB
taxlaw-2838	553	11	their	their	PRON
taxlaw-2838	553	12	portion	portion	NOUN
taxlaw-2838	553	13	of	of	ADP
taxlaw-2838	553	14	the	the	DET
taxlaw-2838	553	15	contribution	contribution	NOUN
taxlaw-2838	553	16	and	and	CCONJ
taxlaw-2838	553	17	withhold	withhold	VERB
taxlaw-2838	553	18	and	and	CCONJ
taxlaw-2838	553	19	remit	remit	VERB
taxlaw-2838	553	20	the	the	DET
taxlaw-2838	553	21	employee	employee	NOUN
taxlaw-2838	553	22	’s	’s	PART
taxlaw-2838	553	23	contribution	contribution	NOUN
taxlaw-2838	553	24	at	at	ADP
taxlaw-2838	553	25	its	its	PRON
taxlaw-2838	553	26	source.126	source.126	NOUN
taxlaw-2838	553	27	implementing	implement	VERB
taxlaw-2838	553	28	social	social	ADJ
taxlaw-2838	553	29	security	security	NOUN
taxlaw-2838	553	30	was	be	AUX
taxlaw-2838	553	31	a	a	DET
taxlaw-2838	553	32	colossal	colossal	ADJ
taxlaw-2838	553	33	administrative	administrative	ADJ
taxlaw-2838	553	34	task	task	NOUN
taxlaw-2838	553	35	.	.	PUNCT
taxlaw-2838	554	1	the	the	DET
taxlaw-2838	554	2	bureau	bureau	NOUN
taxlaw-2838	554	3	of	of	ADP
taxlaw-2838	554	4	internal	internal	ADJ
taxlaw-2838	554	5	revenue	revenue	NOUN
taxlaw-2838	554	6	had	have	VERB
taxlaw-2838	554	7	to	to	PART
taxlaw-2838	554	8	assist	assist	VERB
taxlaw-2838	554	9	roughly	roughly	ADV
taxlaw-2838	554	10	3.5	3.5	NUM
taxlaw-2838	554	11	million	million	NUM
taxlaw-2838	554	12	employers	employer	NOUN
taxlaw-2838	554	13	who	who	PRON
taxlaw-2838	554	14	had	have	VERB
taxlaw-2838	554	15	to	to	PART
taxlaw-2838	554	16	make	make	VERB
taxlaw-2838	554	17	contributions	contribution	NOUN
taxlaw-2838	554	18	on	on	ADP
taxlaw-2838	554	19	behalf	behalf	NOUN
taxlaw-2838	554	20	of	of	ADP
taxlaw-2838	554	21	more	more	ADJ
taxlaw-2838	554	22	than	than	ADP
taxlaw-2838	554	23	30	30	NUM
taxlaw-2838	554	24	million	million	NUM
taxlaw-2838	554	25	employees	employee	NOUN
taxlaw-2838	554	26	.	.	PUNCT
taxlaw-2838	555	1	one	one	NUM
taxlaw-2838	555	2	of	of	ADP
taxlaw-2838	555	3	the	the	DET
taxlaw-2838	555	4	earliest	early	ADJ
taxlaw-2838	555	5	administrators	administrator	NOUN
taxlaw-2838	555	6	referred	refer	VERB
taxlaw-2838	555	7	to	to	ADP
taxlaw-2838	555	8	the	the	DET
taxlaw-2838	555	9	accounting	accounting	NOUN
taxlaw-2838	555	10	challenges	challenge	NOUN
taxlaw-2838	555	11	as	as	ADP
taxlaw-2838	555	12	“	"	PUNCT
taxlaw-2838	555	13	the	the	DET
taxlaw-2838	555	14	largest	large	ADJ
taxlaw-2838	555	15	bookkeeping	bookkeeping	NOUN
taxlaw-2838	555	16	job	job	NOUN
taxlaw-2838	555	17	in	in	ADP
taxlaw-2838	555	18	the	the	DET
taxlaw-2838	555	19	world	world	NOUN
taxlaw-2838	555	20	.	.	PUNCT
taxlaw-2838	555	21	”127	”127	PUNCT
taxlaw-2838	556	1	yet	yet	ADV
taxlaw-2838	556	2	,	,	PUNCT
taxlaw-2838	556	3	as	as	SCONJ
taxlaw-2838	556	4	treasury	treasury	NOUN
taxlaw-2838	556	5	officials	official	NOUN
taxlaw-2838	556	6	noted	note	VERB
taxlaw-2838	556	7	,	,	PUNCT
taxlaw-2838	556	8	employers	employer	NOUN
taxlaw-2838	556	9	were	be	AUX
taxlaw-2838	556	10	already	already	ADV
taxlaw-2838	556	11	collecting	collect	VERB
taxlaw-2838	556	12	and	and	CCONJ
taxlaw-2838	556	13	remitting	remit	VERB
taxlaw-2838	556	14	information	information	NOUN
taxlaw-2838	556	15	about	about	ADP
taxlaw-2838	556	16	high	high	ADJ
taxlaw-2838	556	17	-	-	PUNCT
taxlaw-2838	556	18	income	income	NOUN
taxlaw-2838	556	19	taxpayers	taxpayer	NOUN
taxlaw-2838	556	20	.	.	PUNCT
taxlaw-2838	557	1	extending	extend	VERB
taxlaw-2838	557	2	that	that	DET
taxlaw-2838	557	3	reporting	reporting	NOUN
taxlaw-2838	557	4	requirement	requirement	NOUN
taxlaw-2838	557	5	to	to	ADP
taxlaw-2838	557	6	a	a	DET
taxlaw-2838	557	7	broader	broad	ADJ
taxlaw-2838	557	8	swath	swath	NOUN
taxlaw-2838	557	9	of	of	ADP
taxlaw-2838	557	10	workers	worker	NOUN
taxlaw-2838	557	11	was	be	AUX
taxlaw-2838	557	12	simply	simply	ADV
taxlaw-2838	557	13	an	an	DET
taxlaw-2838	557	14	elaboration	elaboration	NOUN
taxlaw-2838	557	15	of	of	ADP
taxlaw-2838	557	16	an	an	DET
taxlaw-2838	557	17	existing	exist	VERB
taxlaw-2838	557	18	system	system	NOUN
taxlaw-2838	557	19	.	.	PUNCT
taxlaw-2838	558	1	as	as	SCONJ
taxlaw-2838	558	2	frank	frank	ADJ
taxlaw-2838	558	3	mires	mire	NOUN
taxlaw-2838	558	4	of	of	ADP
taxlaw-2838	558	5	the	the	DET
taxlaw-2838	558	6	treasury	treasury	PROPN
taxlaw-2838	558	7	department	department	PROPN
taxlaw-2838	558	8	explained	explain	VERB
taxlaw-2838	558	9	,	,	PUNCT
taxlaw-2838	558	10	“	"	PUNCT
taxlaw-2838	558	11	little	little	ADJ
taxlaw-2838	558	12	more	more	ADJ
taxlaw-2838	558	13	would	would	AUX
taxlaw-2838	558	14	be	be	AUX
taxlaw-2838	558	15	required	require	VERB
taxlaw-2838	558	16	of	of	ADP
taxlaw-2838	558	17	the	the	DET
taxlaw-2838	558	18	employer	employer	NOUN
taxlaw-2838	558	19	than	than	SCONJ
taxlaw-2838	558	20	he	he	PRON
taxlaw-2838	558	21	already	already	ADV
taxlaw-2838	558	22	does	do	VERB
taxlaw-2838	558	23	.	.	PUNCT
taxlaw-2838	558	24	”128	”128	PUNCT
taxlaw-2838	559	1	thus	thus	ADV
taxlaw-2838	559	2	,	,	PUNCT
taxlaw-2838	559	3	the	the	DET
taxlaw-2838	559	4	social	social	ADJ
taxlaw-2838	559	5	security	security	NOUN
taxlaw-2838	559	6	system	system	NOUN
taxlaw-2838	559	7	’s	’s	PART
taxlaw-2838	559	8	adoption	adoption	NOUN
taxlaw-2838	559	9	of	of	ADP
taxlaw-2838	559	10	withholding	withholding	NOUN
taxlaw-2838	559	11	was	be	AUX
taxlaw-2838	559	12	less	less	ADJ
taxlaw-2838	559	13	of	of	ADP
taxlaw-2838	559	14	an	an	DET
taxlaw-2838	559	15	innovation	innovation	NOUN
taxlaw-2838	559	16	than	than	SCONJ
taxlaw-2838	559	17	it	it	PRON
taxlaw-2838	559	18	was	be	AUX
taxlaw-2838	559	19	an	an	DET
taxlaw-2838	559	20	elaboration	elaboration	NOUN
taxlaw-2838	559	21	of	of	ADP
taxlaw-2838	559	22	existing	exist	VERB
taxlaw-2838	559	23	practices	practice	NOUN
taxlaw-2838	559	24	and	and	CCONJ
taxlaw-2838	559	25	a	a	DET
taxlaw-2838	559	26	return	return	NOUN
taxlaw-2838	559	27	to	to	ADP
taxlaw-2838	559	28	an	an	DET
taxlaw-2838	559	29	earlier	early	ADJ
taxlaw-2838	559	30	tax	tax	NOUN
taxlaw-2838	559	31	collection	collection	NOUN
taxlaw-2838	559	32	regime.129	regime.129	PROPN
taxlaw-2838	559	33	vi	vi	PROPN
taxlaw-2838	559	34	.	.	PROPN
taxlaw-2838	559	35	conclusion	conclusion	NOUN
taxlaw-2838	559	36	while	while	SCONJ
taxlaw-2838	559	37	the	the	DET
taxlaw-2838	559	38	adoption	adoption	NOUN
taxlaw-2838	559	39	of	of	ADP
taxlaw-2838	559	40	social	social	ADJ
taxlaw-2838	559	41	security	security	NOUN
taxlaw-2838	559	42	and	and	CCONJ
taxlaw-2838	559	43	its	its	PRON
taxlaw-2838	559	44	system	system	NOUN
taxlaw-2838	559	45	of	of	ADP
taxlaw-2838	559	46	withholding	withholding	NOUN
taxlaw-2838	559	47	was	be	AUX
taxlaw-2838	559	48	certainly	certainly	ADV
taxlaw-2838	559	49	a	a	DET
taxlaw-2838	559	50	key	key	ADJ
taxlaw-2838	559	51	moment	moment	NOUN
taxlaw-2838	559	52	in	in	ADP
taxlaw-2838	559	53	the	the	DET
taxlaw-2838	559	54	expansion	expansion	NOUN
taxlaw-2838	559	55	and	and	CCONJ
taxlaw-2838	559	56	incremental	incremental	ADJ
taxlaw-2838	559	57	process	process	NOUN
taxlaw-2838	559	58	of	of	ADP
taxlaw-2838	559	59	administrative	administrative	ADJ
taxlaw-2838	559	60	reform	reform	NOUN
taxlaw-2838	559	61	,	,	PUNCT
taxlaw-2838	559	62	a	a	DET
taxlaw-2838	559	63	second	second	ADJ
taxlaw-2838	559	64	salient	salient	NOUN
taxlaw-2838	559	65	moment	moment	NOUN
taxlaw-2838	559	66	occurred	occur	VERB
taxlaw-2838	559	67	during	during	ADP
taxlaw-2838	559	68	world	world	PROPN
taxlaw-2838	559	69	war	war	PROPN
taxlaw-2838	559	70	ii	ii	PROPN
taxlaw-2838	559	71	.	.	PUNCT
taxlaw-2838	560	1	for	for	ADP
taxlaw-2838	560	2	that	that	PRON
taxlaw-2838	560	3	was	be	AUX
taxlaw-2838	560	4	when	when	SCONJ
taxlaw-2838	560	5	the	the	DET
taxlaw-2838	560	6	establishment	establishment	NOUN
taxlaw-2838	560	7	of	of	ADP
taxlaw-2838	560	8	a	a	DET
taxlaw-2838	560	9	mass	mass	ADJ
taxlaw-2838	560	10	income	income	NOUN
taxlaw-2838	560	11	tax	tax	NOUN
taxlaw-2838	560	12	facilitated	facilitate	VERB
taxlaw-2838	560	13	the	the	DET
taxlaw-2838	560	14	full	full	ADV
taxlaw-2838	560	15	-	-	PUNCT
taxlaw-2838	560	16	fledged	fledged	ADJ
taxlaw-2838	560	17	return	return	NOUN
taxlaw-2838	560	18	of	of	ADP
taxlaw-2838	560	19	income	income	NOUN
taxlaw-2838	560	20	tax	tax	NOUN
taxlaw-2838	560	21	withholding	withholding	NOUN
taxlaw-2838	560	22	.	.	PUNCT
taxlaw-2838	561	1	other	other	ADJ
taxlaw-2838	561	2	scholars	scholar	NOUN
taxlaw-2838	561	3	have	have	AUX
taxlaw-2838	561	4	already	already	ADV
taxlaw-2838	561	5	adequately	adequately	ADV
taxlaw-2838	561	6	explained	explain	VERB
taxlaw-2838	561	7	the	the	DET
taxlaw-2838	561	8	importance	importance	NOUN
taxlaw-2838	561	9	of	of	ADP
taxlaw-2838	561	10	the	the	DET
taxlaw-2838	561	11	victory	victory	NOUN
taxlaw-2838	561	12	tax	tax	NOUN
taxlaw-2838	561	13	of	of	ADP
taxlaw-2838	561	14	1942	1942	NUM
taxlaw-2838	561	15	,	,	PUNCT
taxlaw-2838	561	16	the	the	DET
taxlaw-2838	561	17	current	current	ADJ
taxlaw-2838	561	18	tax	tax	NOUN
taxlaw-2838	561	19	payment	payment	NOUN
taxlaw-2838	561	20	act	act	NOUN
taxlaw-2838	561	21	of	of	ADP
taxlaw-2838	561	22	1943	1943	NUM
taxlaw-2838	561	23	,	,	PUNCT
taxlaw-2838	561	24	and	and	CCONJ
taxlaw-2838	561	25	the	the	DET
taxlaw-2838	561	26	ruml	ruml	NOUN
taxlaw-2838	561	27	plan	plan	NOUN
taxlaw-2838	561	28	that	that	PRON
taxlaw-2838	561	29	helped	helped	AUX
taxlaw-2838	561	30	expedite	expedite	VERB
taxlaw-2838	561	31	the	the	DET
taxlaw-2838	561	32	transition	transition	NOUN
taxlaw-2838	561	33	to	to	ADP
taxlaw-2838	561	34	a	a	DET
taxlaw-2838	561	35	withholding	withholding	NOUN
taxlaw-2838	561	36	regime	regime	NOUN
taxlaw-2838	561	37	of	of	ADP
taxlaw-2838	561	38	tax	tax	NOUN
taxlaw-2838	561	39	collection.130	collection.130	NOUN
taxlaw-2838	561	40	what	what	PRON
taxlaw-2838	561	41	is	be	AUX
taxlaw-2838	561	42	important	important	ADJ
taxlaw-2838	561	43	for	for	ADP
taxlaw-2838	561	44	our	our	PRON
taxlaw-2838	561	45	purpose	purpose	NOUN
taxlaw-2838	561	46	is	be	AUX
taxlaw-2838	561	47	to	to	PART
taxlaw-2838	561	48	see	see	VERB
taxlaw-2838	561	49	how	how	SCONJ
taxlaw-2838	561	50	the	the	DET
taxlaw-2838	561	51	mid-1940s	mid-1940	NOUN
taxlaw-2838	561	52	was	be	AUX
taxlaw-2838	561	53	part	part	NOUN
taxlaw-2838	561	54	of	of	ADP
taxlaw-2838	561	55	a	a	DET
taxlaw-2838	561	56	larger	large	ADJ
taxlaw-2838	561	57	and	and	CCONJ
taxlaw-2838	561	58	broader	broad	ADJ
taxlaw-2838	561	59	trajectory	trajectory	NOUN
taxlaw-2838	561	60	of	of	ADP
taxlaw-2838	561	61	tax	tax	NOUN
taxlaw-2838	561	62	administrative	administrative	ADJ
taxlaw-2838	561	63	reform	reform	NOUN
taxlaw-2838	561	64	.	.	PUNCT
taxlaw-2838	562	1	world	world	PROPN
taxlaw-2838	562	2	war	war	PROPN
taxlaw-2838	562	3	ii	ii	PROPN
taxlaw-2838	562	4	,	,	PUNCT
taxlaw-2838	562	5	in	in	ADP
taxlaw-2838	562	6	this	this	DET
taxlaw-2838	562	7	sense	sense	NOUN
taxlaw-2838	562	8	,	,	PUNCT
taxlaw-2838	562	9	was	be	AUX
taxlaw-2838	562	10	not	not	PART
taxlaw-2838	562	11	solely	solely	ADV
taxlaw-2838	562	12	a	a	DET
taxlaw-2838	562	13	watershed	watershed	ADJ
taxlaw-2838	562	14	moment	moment	NOUN
taxlaw-2838	562	15	in	in	ADP
taxlaw-2838	562	16	tax	tax	NOUN
taxlaw-2838	562	17	administrative	administrative	ADJ
taxlaw-2838	562	18	reform	reform	NOUN
taxlaw-2838	562	19	;	;	PUNCT
taxlaw-2838	562	20	it	it	PRON
taxlaw-2838	562	21	provided	provide	VERB
taxlaw-2838	562	22	,	,	PUNCT
taxlaw-2838	562	23	instead	instead	ADV
taxlaw-2838	562	24	,	,	PUNCT
taxlaw-2838	562	25	an	an	DET
taxlaw-2838	562	26	important	important	ADJ
taxlaw-2838	562	27	emergency	emergency	NOUN
taxlaw-2838	562	28	context	context	NOUN
taxlaw-2838	562	29	for	for	ADP
taxlaw-2838	562	30	the	the	DET
taxlaw-2838	562	31	culmination	culmination	NOUN
taxlaw-2838	562	32	of	of	ADP
taxlaw-2838	562	33	administrative	administrative	ADJ
taxlaw-2838	562	34	reforms	reform	NOUN
taxlaw-2838	562	35	that	that	PRON
taxlaw-2838	562	36	had	have	AUX
taxlaw-2838	562	37	begun	begin	VERB
taxlaw-2838	562	38	as	as	ADV
taxlaw-2838	562	39	early	early	ADV
taxlaw-2838	562	40	as	as	ADP
taxlaw-2838	562	41	the	the	DET
taxlaw-2838	562	42	civil	civil	ADJ
taxlaw-2838	562	43	war	war	NOUN
taxlaw-2838	562	44	.	.	PUNCT
taxlaw-2838	563	1	the	the	DET
taxlaw-2838	563	2	history	history	NOUN
taxlaw-2838	563	3	of	of	ADP
taxlaw-2838	563	4	income	income	NOUN
taxlaw-2838	563	5	tax	tax	NOUN
taxlaw-2838	563	6	withholding	withholding	NOUN
taxlaw-2838	563	7	and	and	CCONJ
taxlaw-2838	563	8	information	information	NOUN
taxlaw-2838	563	9	reporting	report	VERB
taxlaw-2838	563	10	from	from	ADP
taxlaw-2838	563	11	the	the	DET
taxlaw-2838	563	12	civil	civil	ADJ
taxlaw-2838	563	13	war	war	NOUN
taxlaw-2838	563	14	to	to	ADP
taxlaw-2838	563	15	world	world	PROPN
taxlaw-2838	563	16	war	war	PROPN
taxlaw-2838	563	17	ii	ii	PROPN
taxlaw-2838	563	18	thus	thus	ADV
taxlaw-2838	563	19	provides	provide	VERB
taxlaw-2838	563	20	an	an	DET
taxlaw-2838	563	21	illustration	illustration	NOUN
taxlaw-2838	563	22	of	of	ADP
taxlaw-2838	563	23	the	the	DET
taxlaw-2838	563	24	usefulness	usefulness	NOUN
taxlaw-2838	563	25	and	and	CCONJ
taxlaw-2838	563	26	limits	limit	NOUN
taxlaw-2838	563	27	of	of	ADP
taxlaw-2838	563	28	theories	theory	NOUN
taxlaw-2838	563	29	about	about	ADP
taxlaw-2838	563	30	social	social	ADJ
taxlaw-2838	563	31	learning	learning	NOUN
taxlaw-2838	563	32	and	and	CCONJ
taxlaw-2838	563	33	policy	policy	NOUN
taxlaw-2838	563	34	change	change	NOUN
taxlaw-2838	563	35	.	.	PUNCT
taxlaw-2838	564	1	first	first	ADV
taxlaw-2838	564	2	,	,	PUNCT
taxlaw-2838	564	3	this	this	DET
taxlaw-2838	564	4	history	history	NOUN
taxlaw-2838	564	5	shows	show	VERB
taxlaw-2838	564	6	the	the	DET
taxlaw-2838	564	7	primacy	primacy	NOUN
taxlaw-2838	564	8	of	of	ADP
taxlaw-2838	564	9	ideas	idea	NOUN
taxlaw-2838	564	10	for	for	ADP
taxlaw-2838	564	11	institutional	institutional	ADJ
taxlaw-2838	564	12	reform	reform	NOUN
taxlaw-2838	564	13	,	,	PUNCT
taxlaw-2838	564	14	just	just	ADV
taxlaw-2838	564	15	as	as	SCONJ
taxlaw-2838	564	16	social	social	ADJ
taxlaw-2838	564	17	learning	learning	NOUN
taxlaw-2838	564	18	advocates	advocate	NOUN
taxlaw-2838	564	19	would	would	AUX
taxlaw-2838	564	20	suggest	suggest	VERB
taxlaw-2838	564	21	.	.	PUNCT
taxlaw-2838	565	1	like	like	ADP
taxlaw-2838	565	2	all	all	DET
taxlaw-2838	565	3	institutions	institution	NOUN
taxlaw-2838	565	4	,	,	PUNCT
taxlaw-2838	565	5	withholding	withholding	NOUN
taxlaw-2838	565	6	and	and	CCONJ
taxlaw-2838	565	7	information	information	NOUN
taxlaw-2838	565	8	reporting	reporting	NOUN
taxlaw-2838	565	9	did	do	AUX
taxlaw-2838	565	10	not	not	PART
taxlaw-2838	565	11	just	just	ADV
taxlaw-2838	565	12	randomly	randomly	ADV
taxlaw-2838	565	13	appear	appear	VERB
taxlaw-2838	565	14	on	on	ADP
taxlaw-2838	565	15	the	the	DET
taxlaw-2838	565	16	american	american	ADJ
taxlaw-2838	565	17	administrative	administrative	ADJ
taxlaw-2838	565	18	stage	stage	NOUN
taxlaw-2838	565	19	.	.	PUNCT
taxlaw-2838	566	1	rather	rather	ADV
taxlaw-2838	566	2	,	,	PUNCT
taxlaw-2838	566	3	the	the	DET
taxlaw-2838	566	4	adoption	adoption	NOUN
taxlaw-2838	566	5	of	of	ADP
taxlaw-2838	566	6	this	this	DET
taxlaw-2838	566	7	tax	tax	NOUN
taxlaw-2838	566	8	collection	collection	NOUN
taxlaw-2838	566	9	institution	institution	NOUN
taxlaw-2838	566	10	occurred	occur	VERB
taxlaw-2838	566	11	through	through	ADP
taxlaw-2838	566	12	a	a	DET
taxlaw-2838	566	13	historical	historical	ADJ
taxlaw-2838	566	14	process	process	NOUN
taxlaw-2838	566	15	,	,	PUNCT
taxlaw-2838	566	16	whereby	whereby	SCONJ
taxlaw-2838	566	17	influential	influential	ADJ
taxlaw-2838	566	18	individuals	individual	NOUN
taxlaw-2838	566	19	promoted	promote	VERB
taxlaw-2838	566	20	particular	particular	ADJ
taxlaw-2838	566	21	ideas	idea	NOUN
taxlaw-2838	566	22	and	and	CCONJ
taxlaw-2838	566	23	concepts	concept	NOUN
taxlaw-2838	566	24	at	at	ADP
taxlaw-2838	566	25	specific	specific	ADJ
taxlaw-2838	566	26	moments	moment	NOUN
taxlaw-2838	566	27	,	,	PUNCT
taxlaw-2838	566	28	with	with	ADP
taxlaw-2838	566	29	the	the	DET
taxlaw-2838	566	30	use	use	NOUN
taxlaw-2838	566	31	of	of	ADP
taxlaw-2838	566	32	unique	unique	ADJ
taxlaw-2838	566	33	resources	resource	NOUN
taxlaw-2838	566	34	and	and	CCONJ
taxlaw-2838	566	35	power	power	NOUN
taxlaw-2838	566	36	.	.	PUNCT
taxlaw-2838	567	1	second	second	ADJ
taxlaw-2838	567	2	,	,	PUNCT
taxlaw-2838	567	3	the	the	DET
taxlaw-2838	567	4	incremental	incremental	ADJ
taxlaw-2838	567	5	development	development	NOUN
taxlaw-2838	567	6	of	of	ADP
taxlaw-2838	567	7	withholding	withholding	NOUN
taxlaw-2838	567	8	and	and	CCONJ
taxlaw-2838	567	9	information	information	NOUN
taxlaw-2838	567	10	reporting	reporting	NOUN
taxlaw-2838	567	11	did	do	AUX
taxlaw-2838	567	12	not	not	PART
taxlaw-2838	567	13	occur	occur	VERB
taxlaw-2838	567	14	simply	simply	ADV
taxlaw-2838	567	15	because	because	SCONJ
taxlaw-2838	567	16	of	of	ADP
taxlaw-2838	567	17	the	the	DET
taxlaw-2838	567	18	bureaucratic	bureaucratic	ADJ
taxlaw-2838	567	19	autonomy	autonomy	NOUN
taxlaw-2838	567	20	of	of	ADP
taxlaw-2838	567	21	state	state	NOUN
taxlaw-2838	567	22	actors	actor	NOUN
taxlaw-2838	567	23	,	,	PUNCT
taxlaw-2838	567	24	as	as	SCONJ
taxlaw-2838	567	25	the	the	DET
taxlaw-2838	567	26	theory	theory	NOUN
taxlaw-2838	567	27	of	of	ADP
taxlaw-2838	567	28	social	social	ADJ
taxlaw-2838	567	29	learning	learning	NOUN
taxlaw-2838	567	30	would	would	AUX
taxlaw-2838	567	31	suggest	suggest	VERB
taxlaw-2838	567	32	.	.	PUNCT
taxlaw-2838	568	1	treasury	treasury	PROPN
taxlaw-2838	568	2	officials	official	NOUN
taxlaw-2838	568	3	,	,	PUNCT
taxlaw-2838	568	4	to	to	PART
taxlaw-2838	568	5	be	be	AUX
taxlaw-2838	568	6	sure	sure	ADJ
taxlaw-2838	568	7	,	,	PUNCT
taxlaw-2838	568	8	played	play	VERB
taxlaw-2838	568	9	a	a	DET
taxlaw-2838	568	10	key	key	ADJ
taxlaw-2838	568	11	role	role	NOUN
taxlaw-2838	568	12	in	in	ADP
taxlaw-2838	568	13	this	this	DET
taxlaw-2838	568	14	126	126	NUM
taxlaw-2838	568	15	social	social	ADJ
taxlaw-2838	568	16	security	security	NOUN
taxlaw-2838	568	17	act	act	NOUN
taxlaw-2838	568	18	,	,	PUNCT
taxlaw-2838	568	19	title	title	NOUN
taxlaw-2838	568	20	vii	vii	PROPN
taxlaw-2838	568	21	,	,	PUNCT
taxlaw-2838	568	22	§	§	X
taxlaw-2838	568	23	801	801	NUM
taxlaw-2838	568	24	-	-	SYM
taxlaw-2838	568	25	811	811	NUM
taxlaw-2838	568	26	,	,	PUNCT
taxlaw-2838	568	27	49	49	NUM
taxlaw-2838	568	28	stat	stat	NOUN
taxlaw-2838	568	29	.	.	PUNCT
taxlaw-2838	569	1	636	636	NUM
taxlaw-2838	569	2	-	-	SYM
taxlaw-2838	569	3	30	30	NUM
taxlaw-2838	569	4	(	(	PUNCT
taxlaw-2838	569	5	1935	1935	NUM
taxlaw-2838	569	6	)	)	PUNCT
taxlaw-2838	569	7	.	.	PUNCT
taxlaw-2838	570	1	127	127	NUM
taxlaw-2838	570	2	arthur	arthur	PROPN
taxlaw-2838	570	3	j.	j.	PROPN
taxlaw-2838	570	4	altmeyer	altmeyer	PROPN
taxlaw-2838	570	5	,	,	PUNCT
taxlaw-2838	570	6	the	the	DET
taxlaw-2838	570	7	formative	formative	ADJ
taxlaw-2838	570	8	years	year	NOUN
taxlaw-2838	570	9	of	of	ADP
taxlaw-2838	570	10	social	social	ADJ
taxlaw-2838	570	11	security	security	NOUN
taxlaw-2838	570	12	71	71	NUM
taxlaw-2838	570	13	,	,	PUNCT
taxlaw-2838	570	14	87	87	NUM
taxlaw-2838	570	15	(	(	PUNCT
taxlaw-2838	570	16	1966	1966	NUM
taxlaw-2838	570	17	)	)	PUNCT
taxlaw-2838	570	18	.	.	PUNCT
taxlaw-2838	571	1	128	128	NUM
taxlaw-2838	571	2	charles	charles	PROPN
taxlaw-2838	571	3	mckinley	mckinley	PROPN
taxlaw-2838	571	4	&	&	CCONJ
taxlaw-2838	571	5	robert	robert	PROPN
taxlaw-2838	571	6	w.	w.	PROPN
taxlaw-2838	571	7	frase	frase	PROPN
taxlaw-2838	571	8	,	,	PUNCT
taxlaw-2838	571	9	launching	launch	VERB
taxlaw-2838	571	10	social	social	ADJ
taxlaw-2838	571	11	security	security	NOUN
taxlaw-2838	571	12	:	:	PUNCT
taxlaw-2838	571	13	a	a	DET
taxlaw-2838	571	14	capture	capture	NOUN
taxlaw-2838	571	15	-	-	PUNCT
taxlaw-2838	571	16	andrecord	andrecord	NOUN
taxlaw-2838	571	17	account	account	NOUN
taxlaw-2838	571	18	,	,	PUNCT
taxlaw-2838	571	19	1935–1937	1935–1937	NUM
taxlaw-2838	571	20	,	,	PUNCT
taxlaw-2838	571	21	at	at	ADP
taxlaw-2838	571	22	317	317	NUM
taxlaw-2838	571	23	(	(	PUNCT
taxlaw-2838	571	24	1970	1970	NUM
taxlaw-2838	571	25	)	)	PUNCT
taxlaw-2838	571	26	(	(	PUNCT
taxlaw-2838	571	27	quoting	quote	VERB
taxlaw-2838	571	28	frank	frank	ADJ
taxlaw-2838	571	29	mires	mire	NOUN
taxlaw-2838	571	30	,	,	PUNCT
taxlaw-2838	571	31	u.s	u.s	PROPN
taxlaw-2838	571	32	treasury	treasury	PROPN
taxlaw-2838	571	33	department	department	NOUN
taxlaw-2838	571	34	coordinator	coordinator	NOUN
taxlaw-2838	571	35	with	with	ADP
taxlaw-2838	571	36	the	the	DET
taxlaw-2838	571	37	social	social	ADJ
taxlaw-2838	571	38	security	security	NOUN
taxlaw-2838	571	39	board	board	NOUN
taxlaw-2838	571	40	)	)	PUNCT
taxlaw-2838	571	41	.	.	PUNCT
taxlaw-2838	572	1	129	129	NUM
taxlaw-2838	572	2	as	as	SCONJ
taxlaw-2838	572	3	anuj	anuj	PROPN
taxlaw-2838	572	4	desai	desai	PROPN
taxlaw-2838	572	5	has	have	AUX
taxlaw-2838	572	6	accurately	accurately	ADV
taxlaw-2838	572	7	noted	note	VERB
taxlaw-2838	572	8	,	,	PUNCT
taxlaw-2838	572	9	“	"	PUNCT
taxlaw-2838	572	10	the	the	DET
taxlaw-2838	572	11	1917	1917	NUM
taxlaw-2838	572	12	abandonment	abandonment	NOUN
taxlaw-2838	572	13	of	of	ADP
taxlaw-2838	572	14	stoppage	stoppage	NOUN
taxlaw-2838	572	15	at	at	ADP
taxlaw-2838	572	16	source	source	NOUN
taxlaw-2838	572	17	in	in	ADP
taxlaw-2838	572	18	favor	favor	NOUN
taxlaw-2838	572	19	of	of	ADP
taxlaw-2838	572	20	information	information	NOUN
taxlaw-2838	572	21	at	at	ADP
taxlaw-2838	572	22	source	source	NOUN
taxlaw-2838	572	23	actually	actually	ADV
taxlaw-2838	572	24	laid	lay	VERB
taxlaw-2838	572	25	the	the	DET
taxlaw-2838	572	26	groundwork	groundwork	NOUN
taxlaw-2838	572	27	for	for	ADP
taxlaw-2838	572	28	the	the	DET
taxlaw-2838	572	29	choice	choice	NOUN
taxlaw-2838	572	30	of	of	ADP
taxlaw-2838	572	31	administrative	administrative	ADJ
taxlaw-2838	572	32	method	method	NOUN
taxlaw-2838	572	33	when	when	SCONJ
taxlaw-2838	572	34	withholding	withholding	NOUN
taxlaw-2838	572	35	was	be	AUX
taxlaw-2838	572	36	next	next	ADV
taxlaw-2838	572	37	introduced	introduce	VERB
taxlaw-2838	572	38	into	into	ADP
taxlaw-2838	572	39	the	the	DET
taxlaw-2838	572	40	law	law	NOUN
taxlaw-2838	572	41	.	.	PUNCT
taxlaw-2838	572	42	”	"	PUNCT
taxlaw-2838	573	1	desai	desai	PROPN
taxlaw-2838	573	2	,	,	PUNCT
taxlaw-2838	573	3	supra	supra	PROPN
taxlaw-2838	573	4	note	note	PROPN
taxlaw-2838	573	5	13	13	NUM
taxlaw-2838	573	6	,	,	PUNCT
taxlaw-2838	573	7	at	at	ADP
taxlaw-2838	573	8	894	894	NUM
taxlaw-2838	573	9	.	.	NOUN
taxlaw-2838	573	10	130	130	NUM
taxlaw-2838	573	11	see	see	VERB
taxlaw-2838	573	12	,	,	PUNCT
taxlaw-2838	573	13	e.g.	e.g.	ADV
taxlaw-2838	573	14	,	,	PUNCT
taxlaw-2838	573	15	thorndike	thorndike	PROPN
taxlaw-2838	573	16	,	,	PUNCT
taxlaw-2838	573	17	supra	supra	PROPN
taxlaw-2838	573	18	note	note	NOUN
taxlaw-2838	573	19	30	30	NUM
taxlaw-2838	573	20	,	,	PUNCT
taxlaw-2838	573	21	at	at	ADP
taxlaw-2838	573	22	247–58	247–58	NUM
taxlaw-2838	573	23	;	;	PUNCT
taxlaw-2838	573	24	brownlee	brownlee	PROPN
taxlaw-2838	573	25	,	,	PUNCT
taxlaw-2838	573	26	supra	supra	PROPN
taxlaw-2838	573	27	note	note	PROPN
taxlaw-2838	573	28	20	20	NUM
taxlaw-2838	573	29	,	,	PUNCT
taxlaw-2838	573	30	at	at	ADP
taxlaw-2838	573	31	114	114	NUM
taxlaw-2838	573	32	-	-	SYM
taxlaw-2838	573	33	16	16	NUM
taxlaw-2838	573	34	.	.	PUNCT
taxlaw-2838	574	1	168	168	NUM
taxlaw-2838	574	2	columbia	columbia	PROPN
taxlaw-2838	574	3	journal	journal	PROPN
taxlaw-2838	574	4	of	of	ADP
taxlaw-2838	574	5	tax	tax	NOUN
taxlaw-2838	574	6	law	law	NOUN
taxlaw-2838	574	7	[	[	X
taxlaw-2838	574	8	vol.7:144	vol.7:144	PROPN
taxlaw-2838	574	9	historical	historical	ADJ
taxlaw-2838	574	10	process	process	NOUN
taxlaw-2838	574	11	,	,	PUNCT
taxlaw-2838	574	12	but	but	CCONJ
taxlaw-2838	574	13	while	while	SCONJ
taxlaw-2838	574	14	these	these	DET
taxlaw-2838	574	15	state	state	NOUN
taxlaw-2838	574	16	actors	actor	NOUN
taxlaw-2838	574	17	were	be	AUX
taxlaw-2838	574	18	puzzling	puzzle	VERB
taxlaw-2838	574	19	over	over	ADP
taxlaw-2838	574	20	solutions	solution	NOUN
taxlaw-2838	574	21	,	,	PUNCT
taxlaw-2838	574	22	powerful	powerful	ADJ
taxlaw-2838	574	23	private	private	ADJ
taxlaw-2838	574	24	political	political	ADJ
taxlaw-2838	574	25	and	and	CCONJ
taxlaw-2838	574	26	social	social	ADJ
taxlaw-2838	574	27	actors	actor	NOUN
taxlaw-2838	574	28	were	be	AUX
taxlaw-2838	574	29	also	also	ADV
taxlaw-2838	574	30	exercising	exercise	VERB
taxlaw-2838	574	31	their	their	PRON
taxlaw-2838	574	32	authority	authority	NOUN
taxlaw-2838	574	33	over	over	ADP
taxlaw-2838	574	34	the	the	DET
taxlaw-2838	574	35	shape	shape	NOUN
taxlaw-2838	574	36	of	of	ADP
taxlaw-2838	574	37	future	future	ADJ
taxlaw-2838	574	38	reforms	reform	NOUN
taxlaw-2838	574	39	.	.	PUNCT
taxlaw-2838	575	1	administrative	administrative	ADJ
taxlaw-2838	575	2	reforms	reform	NOUN
taxlaw-2838	575	3	were	be	AUX
taxlaw-2838	575	4	thus	thus	ADV
taxlaw-2838	575	5	produced	produce	VERB
taxlaw-2838	575	6	by	by	ADP
taxlaw-2838	575	7	a	a	DET
taxlaw-2838	575	8	combination	combination	NOUN
taxlaw-2838	575	9	of	of	ADP
taxlaw-2838	575	10	semiautonomous	semiautonomous	ADJ
taxlaw-2838	575	11	public	public	ADJ
taxlaw-2838	575	12	figures	figure	NOUN
taxlaw-2838	575	13	responding	respond	VERB
taxlaw-2838	575	14	to	to	ADP
taxlaw-2838	575	15	social	social	ADJ
taxlaw-2838	575	16	and	and	CCONJ
taxlaw-2838	575	17	political	political	ADJ
taxlaw-2838	575	18	pressures	pressure	NOUN
taxlaw-2838	575	19	.	.	PUNCT
taxlaw-2838	576	1	finally	finally	ADV
taxlaw-2838	576	2	,	,	PUNCT
taxlaw-2838	576	3	withholding	withholding	NOUN
taxlaw-2838	576	4	and	and	CCONJ
taxlaw-2838	576	5	information	information	NOUN
taxlaw-2838	576	6	reporting	reporting	NOUN
taxlaw-2838	576	7	arrived	arrive	VERB
taxlaw-2838	576	8	,	,	PUNCT
taxlaw-2838	576	9	above	above	ADP
taxlaw-2838	576	10	all	all	PRON
taxlaw-2838	576	11	else	else	ADV
taxlaw-2838	576	12	,	,	PUNCT
taxlaw-2838	576	13	through	through	ADP
taxlaw-2838	576	14	a	a	DET
taxlaw-2838	576	15	gradual	gradual	ADJ
taxlaw-2838	576	16	process	process	NOUN
taxlaw-2838	576	17	of	of	ADP
taxlaw-2838	576	18	evolution	evolution	NOUN
taxlaw-2838	576	19	.	.	PUNCT
taxlaw-2838	577	1	although	although	SCONJ
taxlaw-2838	577	2	there	there	PRON
taxlaw-2838	577	3	were	be	VERB
taxlaw-2838	577	4	salient	salient	ADJ
taxlaw-2838	577	5	events	event	NOUN
taxlaw-2838	577	6	and	and	CCONJ
taxlaw-2838	577	7	key	key	ADJ
taxlaw-2838	577	8	historical	historical	ADJ
taxlaw-2838	577	9	contexts	contexts	NOUN
taxlaw-2838	577	10	—	—	PUNCT
taxlaw-2838	577	11	frequently	frequently	ADV
taxlaw-2838	577	12	national	national	ADJ
taxlaw-2838	577	13	emergencies	emergency	NOUN
taxlaw-2838	577	14	—	—	PUNCT
taxlaw-2838	577	15	that	that	PRON
taxlaw-2838	577	16	acted	act	VERB
taxlaw-2838	577	17	as	as	ADP
taxlaw-2838	577	18	catalysts	catalyst	NOUN
taxlaw-2838	577	19	or	or	CCONJ
taxlaw-2838	577	20	accelerants	accelerant	NOUN
taxlaw-2838	577	21	,	,	PUNCT
taxlaw-2838	577	22	the	the	DET
taxlaw-2838	577	23	deep	deep	ADV
taxlaw-2838	577	24	-	-	PUNCT
taxlaw-2838	577	25	seated	seat	VERB
taxlaw-2838	577	26	causes	cause	NOUN
taxlaw-2838	577	27	of	of	ADP
taxlaw-2838	577	28	administrative	administrative	ADJ
taxlaw-2838	577	29	reform	reform	NOUN
taxlaw-2838	577	30	were	be	AUX
taxlaw-2838	577	31	more	more	ADV
taxlaw-2838	577	32	subaltern	subaltern	ADJ
taxlaw-2838	577	33	and	and	CCONJ
taxlaw-2838	577	34	less	less	ADV
taxlaw-2838	577	35	sudden	sudden	ADJ
taxlaw-2838	577	36	.	.	PUNCT
taxlaw-2838	578	1	in	in	ADP
taxlaw-2838	578	2	fact	fact	NOUN
taxlaw-2838	578	3	,	,	PUNCT
taxlaw-2838	578	4	our	our	PRON
taxlaw-2838	578	5	current	current	ADJ
taxlaw-2838	578	6	process	process	NOUN
taxlaw-2838	578	7	of	of	ADP
taxlaw-2838	578	8	tax	tax	NOUN
taxlaw-2838	578	9	collection	collection	NOUN
taxlaw-2838	578	10	went	go	VERB
taxlaw-2838	578	11	through	through	ADP
taxlaw-2838	578	12	several	several	ADJ
taxlaw-2838	578	13	periods	period	NOUN
taxlaw-2838	578	14	of	of	ADP
taxlaw-2838	578	15	episodic	episodic	ADJ
taxlaw-2838	578	16	reform	reform	NOUN
taxlaw-2838	578	17	,	,	PUNCT
taxlaw-2838	578	18	from	from	ADP
taxlaw-2838	578	19	the	the	DET
taxlaw-2838	578	20	original	original	ADJ
taxlaw-2838	578	21	implementation	implementation	NOUN
taxlaw-2838	578	22	of	of	ADP
taxlaw-2838	578	23	a	a	DET
taxlaw-2838	578	24	crude	crude	ADJ
taxlaw-2838	578	25	and	and	CCONJ
taxlaw-2838	578	26	limited	limited	ADJ
taxlaw-2838	578	27	form	form	NOUN
taxlaw-2838	578	28	of	of	ADP
taxlaw-2838	578	29	withholding	withholding	NOUN
taxlaw-2838	578	30	during	during	ADP
taxlaw-2838	578	31	the	the	DET
taxlaw-2838	578	32	civil	civil	ADJ
taxlaw-2838	578	33	war	war	NOUN
taxlaw-2838	578	34	to	to	ADP
taxlaw-2838	578	35	the	the	DET
taxlaw-2838	578	36	comprehensive	comprehensive	ADJ
taxlaw-2838	578	37	use	use	NOUN
taxlaw-2838	578	38	of	of	ADP
taxlaw-2838	578	39	tax	tax	NOUN
taxlaw-2838	578	40	collection	collection	NOUN
taxlaw-2838	578	41	in	in	ADP
taxlaw-2838	578	42	1913	1913	NUM
taxlaw-2838	578	43	to	to	ADP
taxlaw-2838	578	44	abolition	abolition	NOUN
taxlaw-2838	578	45	of	of	ADP
taxlaw-2838	578	46	withholding	withholding	NOUN
taxlaw-2838	578	47	during	during	ADP
taxlaw-2838	578	48	wwi	wwi	PROPN
taxlaw-2838	578	49	,	,	PUNCT
taxlaw-2838	578	50	and	and	CCONJ
taxlaw-2838	578	51	then	then	ADV
taxlaw-2838	578	52	finally	finally	ADV
taxlaw-2838	578	53	to	to	ADP
taxlaw-2838	578	54	the	the	DET
taxlaw-2838	578	55	return	return	NOUN
taxlaw-2838	578	56	of	of	ADP
taxlaw-2838	578	57	withholding	withholding	NOUN
taxlaw-2838	578	58	and	and	CCONJ
taxlaw-2838	578	59	information	information	NOUN
taxlaw-2838	578	60	reporting	reporting	NOUN
taxlaw-2838	578	61	during	during	ADP
taxlaw-2838	578	62	the	the	DET
taxlaw-2838	578	63	1930s	1930	NOUN
taxlaw-2838	578	64	and	and	CCONJ
taxlaw-2838	578	65	‘	‘	NOUN
taxlaw-2838	578	66	40s	40	NOUN
taxlaw-2838	578	67	.	.	PUNCT
taxlaw-2838	579	1	what	what	PRON
taxlaw-2838	579	2	can	can	AUX
taxlaw-2838	579	3	this	this	DET
taxlaw-2838	579	4	historical	historical	ADJ
taxlaw-2838	579	5	story	story	NOUN
taxlaw-2838	579	6	of	of	ADP
taxlaw-2838	579	7	incremental	incremental	ADJ
taxlaw-2838	579	8	administrative	administrative	ADJ
taxlaw-2838	579	9	reform	reform	NOUN
taxlaw-2838	579	10	teach	teach	VERB
taxlaw-2838	579	11	us	we	PRON
taxlaw-2838	579	12	about	about	ADP
taxlaw-2838	579	13	other	other	ADJ
taxlaw-2838	579	14	types	type	NOUN
taxlaw-2838	579	15	of	of	ADP
taxlaw-2838	579	16	policy	policy	NOUN
taxlaw-2838	579	17	changes	change	NOUN
taxlaw-2838	579	18	?	?	PUNCT
taxlaw-2838	580	1	can	can	AUX
taxlaw-2838	580	2	this	this	DET
taxlaw-2838	580	3	historically	historically	ADV
taxlaw-2838	580	4	specific	specific	ADJ
taxlaw-2838	580	5	tale	tale	NOUN
taxlaw-2838	580	6	be	be	AUX
taxlaw-2838	580	7	generalized	generalize	VERB
taxlaw-2838	580	8	across	across	ADP
taxlaw-2838	580	9	other	other	ADJ
taxlaw-2838	580	10	policy	policy	NOUN
taxlaw-2838	580	11	arenas	arena	NOUN
taxlaw-2838	580	12	?	?	PUNCT
taxlaw-2838	581	1	perhaps	perhaps	ADV
taxlaw-2838	581	2	not	not	PART
taxlaw-2838	581	3	.	.	PUNCT
taxlaw-2838	582	1	but	but	CCONJ
taxlaw-2838	582	2	if	if	SCONJ
taxlaw-2838	582	3	there	there	PRON
taxlaw-2838	582	4	is	be	VERB
taxlaw-2838	582	5	a	a	DET
taxlaw-2838	582	6	lesson	lesson	NOUN
taxlaw-2838	582	7	to	to	PART
taxlaw-2838	582	8	be	be	AUX
taxlaw-2838	582	9	drawn	draw	VERB
taxlaw-2838	582	10	,	,	PUNCT
taxlaw-2838	582	11	it	it	PRON
taxlaw-2838	582	12	is	be	AUX
taxlaw-2838	582	13	that	that	SCONJ
taxlaw-2838	582	14	current	current	ADJ
taxlaw-2838	582	15	failures	failure	NOUN
taxlaw-2838	582	16	may	may	AUX
taxlaw-2838	582	17	turn	turn	VERB
taxlaw-2838	582	18	out	out	ADP
taxlaw-2838	582	19	to	to	PART
taxlaw-2838	582	20	provide	provide	VERB
taxlaw-2838	582	21	the	the	DET
taxlaw-2838	582	22	foundation	foundation	NOUN
taxlaw-2838	582	23	for	for	ADP
taxlaw-2838	582	24	future	future	ADJ
taxlaw-2838	582	25	success	success	NOUN
taxlaw-2838	582	26	.	.	PUNCT
taxlaw-2838	583	1	the	the	DET
taxlaw-2838	583	2	elimination	elimination	NOUN
taxlaw-2838	583	3	of	of	ADP
taxlaw-2838	583	4	withholding	withholding	NOUN
taxlaw-2838	583	5	in	in	ADP
taxlaw-2838	583	6	1917	1917	NUM
taxlaw-2838	583	7	,	,	PUNCT
taxlaw-2838	583	8	for	for	ADP
taxlaw-2838	583	9	example	example	NOUN
taxlaw-2838	583	10	,	,	PUNCT
taxlaw-2838	583	11	may	may	AUX
taxlaw-2838	583	12	have	have	AUX
taxlaw-2838	583	13	seemed	seem	VERB
taxlaw-2838	583	14	like	like	ADP
taxlaw-2838	583	15	a	a	DET
taxlaw-2838	583	16	step	step	NOUN
taxlaw-2838	583	17	back	back	ADV
taxlaw-2838	583	18	for	for	ADP
taxlaw-2838	583	19	some	some	DET
taxlaw-2838	583	20	tax	tax	NOUN
taxlaw-2838	583	21	administrators	administrator	NOUN
taxlaw-2838	583	22	and	and	CCONJ
taxlaw-2838	583	23	fiscal	fiscal	ADJ
taxlaw-2838	583	24	reformers	reformer	NOUN
taxlaw-2838	583	25	,	,	PUNCT
taxlaw-2838	583	26	but	but	CCONJ
taxlaw-2838	583	27	ultimately	ultimately	ADV
taxlaw-2838	583	28	,	,	PUNCT
taxlaw-2838	583	29	this	this	DET
taxlaw-2838	583	30	“	"	PUNCT
taxlaw-2838	583	31	failure	failure	NOUN
taxlaw-2838	583	32	”	"	PUNCT
taxlaw-2838	583	33	permitted	permit	VERB
taxlaw-2838	583	34	the	the	DET
taxlaw-2838	583	35	maintenance	maintenance	NOUN
taxlaw-2838	583	36	of	of	ADP
taxlaw-2838	583	37	information	information	NOUN
taxlaw-2838	583	38	reporting	reporting	NOUN
taxlaw-2838	583	39	,	,	PUNCT
taxlaw-2838	583	40	which	which	PRON
taxlaw-2838	583	41	became	become	VERB
taxlaw-2838	583	42	a	a	DET
taxlaw-2838	583	43	crucial	crucial	ADJ
taxlaw-2838	583	44	foundation	foundation	NOUN
taxlaw-2838	583	45	for	for	ADP
taxlaw-2838	583	46	future	future	ADJ
taxlaw-2838	583	47	tax	tax	NOUN
taxlaw-2838	583	48	administrative	administrative	ADJ
taxlaw-2838	583	49	reforms	reform	NOUN
taxlaw-2838	583	50	.	.	PUNCT
taxlaw-2838	584	1	if	if	SCONJ
taxlaw-2838	584	2	scholars	scholar	NOUN
taxlaw-2838	584	3	of	of	ADP
taxlaw-2838	584	4	american	american	PROPN
taxlaw-2838	584	5	healthcare	healthcare	PROPN
taxlaw-2838	584	6	are	be	AUX
taxlaw-2838	584	7	correct	correct	ADJ
taxlaw-2838	584	8	,	,	PUNCT
taxlaw-2838	584	9	the	the	DET
taxlaw-2838	584	10	recent	recent	ADJ
taxlaw-2838	584	11	success	success	NOUN
taxlaw-2838	584	12	of	of	ADP
taxlaw-2838	584	13	healthcare	healthcare	NOUN
taxlaw-2838	584	14	reforms	reform	NOUN
taxlaw-2838	584	15	may	may	AUX
taxlaw-2838	584	16	be	be	AUX
taxlaw-2838	584	17	the	the	DET
taxlaw-2838	584	18	result	result	NOUN
taxlaw-2838	584	19	of	of	ADP
taxlaw-2838	584	20	a	a	DET
taxlaw-2838	584	21	similarly	similarly	ADV
taxlaw-2838	584	22	long	long	ADJ
taxlaw-2838	584	23	process	process	NOUN
taxlaw-2838	584	24	of	of	ADP
taxlaw-2838	584	25	episodic	episodic	ADJ
taxlaw-2838	584	26	attempts	attempt	NOUN
taxlaw-2838	584	27	at	at	ADP
taxlaw-2838	584	28	political	political	ADJ
taxlaw-2838	584	29	change.131	change.131	NOUN
taxlaw-2838	584	30	there	there	PRON
taxlaw-2838	584	31	may	may	AUX
taxlaw-2838	584	32	be	be	AUX
taxlaw-2838	584	33	an	an	DET
taxlaw-2838	584	34	art	art	NOUN
taxlaw-2838	584	35	to	to	ADP
taxlaw-2838	584	36	losing	lose	VERB
taxlaw-2838	584	37	that	that	PRON
taxlaw-2838	584	38	allows	allow	VERB
taxlaw-2838	584	39	current	current	ADJ
taxlaw-2838	584	40	setbacks	setback	NOUN
taxlaw-2838	584	41	to	to	PART
taxlaw-2838	584	42	tee	tee	VERB
taxlaw-2838	584	43	up	up	ADP
taxlaw-2838	584	44	or	or	CCONJ
taxlaw-2838	584	45	prompt	prompt	VERB
taxlaw-2838	584	46	future	future	ADJ
taxlaw-2838	584	47	reforms	reform	NOUN
taxlaw-2838	584	48	.	.	PUNCT
taxlaw-2838	585	1	in	in	ADP
taxlaw-2838	585	2	the	the	DET
taxlaw-2838	585	3	end	end	NOUN
taxlaw-2838	585	4	,	,	PUNCT
taxlaw-2838	585	5	this	this	DET
taxlaw-2838	585	6	historical	historical	ADJ
taxlaw-2838	585	7	narrative	narrative	NOUN
taxlaw-2838	585	8	about	about	ADP
taxlaw-2838	585	9	the	the	DET
taxlaw-2838	585	10	origins	origin	NOUN
taxlaw-2838	585	11	and	and	CCONJ
taxlaw-2838	585	12	early	early	ADJ
taxlaw-2838	585	13	development	development	NOUN
taxlaw-2838	585	14	of	of	ADP
taxlaw-2838	585	15	u.s	u.s	PROPN
taxlaw-2838	585	16	.	.	PROPN
taxlaw-2838	585	17	income	income	NOUN
taxlaw-2838	585	18	tax	tax	NOUN
taxlaw-2838	585	19	withholding	withholding	NOUN
taxlaw-2838	585	20	and	and	CCONJ
taxlaw-2838	585	21	third	third	ADJ
taxlaw-2838	585	22	party	party	NOUN
taxlaw-2838	585	23	reporting	reporting	NOUN
taxlaw-2838	585	24	is	be	AUX
taxlaw-2838	585	25	not	not	PART
taxlaw-2838	585	26	simply	simply	ADV
taxlaw-2838	585	27	an	an	DET
taxlaw-2838	585	28	antiquarian	antiquarian	ADJ
taxlaw-2838	585	29	tale	tale	NOUN
taxlaw-2838	585	30	about	about	ADP
taxlaw-2838	585	31	forgotten	forget	VERB
taxlaw-2838	585	32	moments	moment	NOUN
taxlaw-2838	585	33	in	in	ADP
taxlaw-2838	585	34	american	american	ADJ
taxlaw-2838	585	35	legal	legal	ADJ
taxlaw-2838	585	36	and	and	CCONJ
taxlaw-2838	585	37	administrative	administrative	ADJ
taxlaw-2838	585	38	history	history	NOUN
taxlaw-2838	585	39	.	.	PUNCT
taxlaw-2838	586	1	rather	rather	ADV
taxlaw-2838	586	2	,	,	PUNCT
taxlaw-2838	586	3	this	this	DET
taxlaw-2838	586	4	story	story	NOUN
taxlaw-2838	586	5	is	be	AUX
taxlaw-2838	586	6	meant	mean	VERB
taxlaw-2838	586	7	to	to	PART
taxlaw-2838	586	8	provide	provide	VERB
taxlaw-2838	586	9	a	a	DET
taxlaw-2838	586	10	usable	usable	ADJ
taxlaw-2838	586	11	past	past	NOUN
taxlaw-2838	586	12	.	.	PUNCT
taxlaw-2838	587	1	it	it	PRON
taxlaw-2838	587	2	is	be	AUX
taxlaw-2838	587	3	intended	intend	VERB
taxlaw-2838	587	4	to	to	PART
taxlaw-2838	587	5	shed	shed	VERB
taxlaw-2838	587	6	some	some	DET
taxlaw-2838	587	7	light	light	NOUN
taxlaw-2838	587	8	,	,	PUNCT
taxlaw-2838	587	9	albeit	albeit	SCONJ
taxlaw-2838	587	10	cautiously	cautiously	ADV
taxlaw-2838	587	11	,	,	PUNCT
taxlaw-2838	587	12	on	on	ADP
taxlaw-2838	587	13	the	the	DET
taxlaw-2838	587	14	general	general	ADJ
taxlaw-2838	587	15	conditions	condition	NOUN
taxlaw-2838	587	16	and	and	CCONJ
taxlaw-2838	587	17	processes	process	NOUN
taxlaw-2838	587	18	that	that	PRON
taxlaw-2838	587	19	can	can	AUX
taxlaw-2838	587	20	facilitate	facilitate	VERB
taxlaw-2838	587	21	possible	possible	ADJ
taxlaw-2838	587	22	bureaucratic	bureaucratic	ADJ
taxlaw-2838	587	23	reform	reform	NOUN
taxlaw-2838	587	24	.	.	PUNCT
taxlaw-2838	588	1	thus	thus	ADV
taxlaw-2838	588	2	,	,	PUNCT
taxlaw-2838	588	3	for	for	ADP
taxlaw-2838	588	4	a	a	DET
taxlaw-2838	588	5	law	law	NOUN
taxlaw-2838	588	6	review	review	NOUN
taxlaw-2838	588	7	symposium	symposium	NOUN
taxlaw-2838	588	8	on	on	ADP
taxlaw-2838	588	9	“	"	PUNCT
taxlaw-2838	588	10	reforming	reform	VERB
taxlaw-2838	588	11	the	the	DET
taxlaw-2838	588	12	irs	irs	PROPN
taxlaw-2838	588	13	,	,	PUNCT
taxlaw-2838	588	14	”	"	PUNCT
taxlaw-2838	588	15	this	this	DET
taxlaw-2838	588	16	historical	historical	ADJ
taxlaw-2838	588	17	tale	tale	NOUN
taxlaw-2838	588	18	is	be	AUX
taxlaw-2838	588	19	more	more	ADJ
taxlaw-2838	588	20	than	than	ADP
taxlaw-2838	588	21	mere	mere	ADJ
taxlaw-2838	588	22	prologue	prologue	NOUN
taxlaw-2838	588	23	;	;	PUNCT
taxlaw-2838	588	24	it	it	PRON
taxlaw-2838	588	25	is	be	AUX
taxlaw-2838	588	26	meant	mean	VERB
taxlaw-2838	588	27	to	to	PART
taxlaw-2838	588	28	provide	provide	VERB
taxlaw-2838	588	29	a	a	DET
taxlaw-2838	588	30	broader	broad	ADJ
taxlaw-2838	588	31	perspective	perspective	NOUN
taxlaw-2838	588	32	on	on	ADP
taxlaw-2838	588	33	the	the	DET
taxlaw-2838	588	34	seminal	seminal	ADJ
taxlaw-2838	588	35	events	event	NOUN
taxlaw-2838	588	36	,	,	PUNCT
taxlaw-2838	588	37	key	key	ADJ
taxlaw-2838	588	38	actors	actor	NOUN
taxlaw-2838	588	39	,	,	PUNCT
taxlaw-2838	588	40	and	and	CCONJ
taxlaw-2838	588	41	structural	structural	ADJ
taxlaw-2838	588	42	processes	process	NOUN
taxlaw-2838	588	43	that	that	PRON
taxlaw-2838	588	44	have	have	AUX
taxlaw-2838	588	45	shaped	shape	VERB
taxlaw-2838	588	46	past	past	ADJ
taxlaw-2838	588	47	attempts	attempt	NOUN
taxlaw-2838	588	48	at	at	ADP
taxlaw-2838	588	49	institutional	institutional	ADJ
taxlaw-2838	588	50	change	change	NOUN
taxlaw-2838	588	51	.	.	PUNCT
taxlaw-2838	589	1	ultimately	ultimately	ADV
taxlaw-2838	589	2	,	,	PUNCT
taxlaw-2838	589	3	the	the	DET
taxlaw-2838	589	4	goal	goal	NOUN
taxlaw-2838	589	5	of	of	ADP
taxlaw-2838	589	6	this	this	DET
taxlaw-2838	589	7	history	history	NOUN
taxlaw-2838	589	8	is	be	AUX
taxlaw-2838	589	9	to	to	PART
taxlaw-2838	589	10	provide	provide	VERB
taxlaw-2838	589	11	a	a	DET
taxlaw-2838	589	12	better	well	ADJ
taxlaw-2838	589	13	understanding	understanding	NOUN
taxlaw-2838	589	14	of	of	ADP
taxlaw-2838	589	15	current	current	ADJ
taxlaw-2838	589	16	administrative	administrative	ADJ
taxlaw-2838	589	17	practices	practice	NOUN
taxlaw-2838	589	18	and	and	CCONJ
taxlaw-2838	589	19	the	the	DET
taxlaw-2838	589	20	promise	promise	NOUN
taxlaw-2838	589	21	of	of	ADP
taxlaw-2838	589	22	future	future	ADJ
taxlaw-2838	589	23	reforms	reform	NOUN
taxlaw-2838	589	24	.	.	PUNCT
taxlaw-2838	590	1	131	131	NUM
taxlaw-2838	590	2	see	see	VERB
taxlaw-2838	590	3	generally	generally	ADV
taxlaw-2838	590	4	david	david	PROPN
taxlaw-2838	590	5	blumenthal	blumenthal	PROPN
taxlaw-2838	590	6	&	&	CCONJ
taxlaw-2838	590	7	james	james	PROPN
taxlaw-2838	590	8	a.	a.	PROPN
taxlaw-2838	590	9	morone	morone	PROPN
taxlaw-2838	590	10	,	,	PUNCT
taxlaw-2838	590	11	the	the	DET
taxlaw-2838	590	12	heart	heart	NOUN
taxlaw-2838	590	13	of	of	ADP
taxlaw-2838	590	14	power	power	NOUN
taxlaw-2838	590	15	:	:	PUNCT
taxlaw-2838	590	16	health	health	NOUN
taxlaw-2838	590	17	and	and	CCONJ
taxlaw-2838	590	18	politics	politic	NOUN
taxlaw-2838	590	19	in	in	ADP
taxlaw-2838	590	20	the	the	DET
taxlaw-2838	590	21	oval	oval	NOUN
taxlaw-2838	590	22	office	office	NOUN
taxlaw-2838	590	23	(	(	PUNCT
taxlaw-2838	590	24	2009	2009	NUM
taxlaw-2838	590	25	)	)	PUNCT
taxlaw-2838	590	26	.	.	PUNCT