id	sid	tid	token	lemma	pos
taxlaw-2844	1	1	microsoft	microsoft	PROPN
taxlaw-2844	1	2	word	word	PROPN
taxlaw-2844	1	3	8-2-raskolnikov.docx	8-2-raskolnikov.docx	NUM
taxlaw-2844	1	4	introduction	introduction	NOUN
taxlaw-2844	1	5	a	a	DET
taxlaw-2844	1	6	guide	guide	NOUN
taxlaw-2844	1	7	to	to	ADP
taxlaw-2844	1	8	the	the	DET
taxlaw-2844	1	9	guide	guide	NOUN
taxlaw-2844	1	10	to	to	ADP
taxlaw-2844	1	11	the	the	DET
taxlaw-2844	1	12	republican	republican	PROPN
taxlaw-2844	1	13	better	well	ADJ
taxlaw-2844	1	14	way	way	NOUN
taxlaw-2844	1	15	plan	plan	PROPN
taxlaw-2844	1	16	alex	alex	PROPN
taxlaw-2844	1	17	raskolnikov†	raskolnikov†	PROPN
taxlaw-2844	1	18	this	this	DET
taxlaw-2844	1	19	special	special	ADJ
taxlaw-2844	1	20	issue	issue	NOUN
taxlaw-2844	1	21	of	of	ADP
taxlaw-2844	1	22	the	the	DET
taxlaw-2844	1	23	columbia	columbia	PROPN
taxlaw-2844	1	24	journal	journal	PROPN
taxlaw-2844	1	25	of	of	ADP
taxlaw-2844	1	26	tax	tax	NOUN
taxlaw-2844	1	27	law	law	NOUN
taxlaw-2844	1	28	is	be	AUX
taxlaw-2844	1	29	bound	bind	VERB
taxlaw-2844	1	30	to	to	PART
taxlaw-2844	1	31	have	have	VERB
taxlaw-2844	1	32	both	both	CCONJ
taxlaw-2844	1	33	an	an	DET
taxlaw-2844	1	34	immediate	immediate	ADJ
taxlaw-2844	1	35	impact	impact	NOUN
taxlaw-2844	1	36	and	and	CCONJ
taxlaw-2844	1	37	a	a	DET
taxlaw-2844	1	38	lasting	lasting	ADJ
taxlaw-2844	1	39	significance	significance	NOUN
taxlaw-2844	1	40	.	.	PUNCT
taxlaw-2844	2	1	the	the	DET
taxlaw-2844	2	2	immediate	immediate	ADJ
taxlaw-2844	2	3	impact	impact	NOUN
taxlaw-2844	2	4	is	be	AUX
taxlaw-2844	2	5	assured	assure	VERB
taxlaw-2844	2	6	because	because	SCONJ
taxlaw-2844	2	7	the	the	DET
taxlaw-2844	2	8	sole	sole	ADJ
taxlaw-2844	2	9	focus	focus	NOUN
taxlaw-2844	2	10	of	of	ADP
taxlaw-2844	2	11	this	this	DET
taxlaw-2844	2	12	issue	issue	NOUN
taxlaw-2844	2	13	is	be	AUX
taxlaw-2844	2	14	the	the	DET
taxlaw-2844	2	15	tax	tax	NOUN
taxlaw-2844	2	16	plan	plan	NOUN
taxlaw-2844	2	17	proposed	propose	VERB
taxlaw-2844	2	18	by	by	ADP
taxlaw-2844	2	19	the	the	DET
taxlaw-2844	2	20	congressional	congressional	ADJ
taxlaw-2844	2	21	republicans	republicans	PROPN
taxlaw-2844	2	22	as	as	ADP
taxlaw-2844	2	23	part	part	NOUN
taxlaw-2844	2	24	of	of	ADP
taxlaw-2844	2	25	their	their	PRON
taxlaw-2844	2	26	broad	broad	ADJ
taxlaw-2844	2	27	reform	reform	NOUN
taxlaw-2844	2	28	agenda	agenda	NOUN
taxlaw-2844	2	29	called	call	VERB
taxlaw-2844	2	30	a	a	DET
taxlaw-2844	2	31	better	well	ADJ
taxlaw-2844	2	32	way	way	NOUN
taxlaw-2844	2	33	:	:	PUNCT
taxlaw-2844	2	34	our	our	PRON
taxlaw-2844	2	35	vision	vision	NOUN
taxlaw-2844	2	36	for	for	ADP
taxlaw-2844	2	37	a	a	DET
taxlaw-2844	2	38	confident	confident	ADJ
taxlaw-2844	2	39	america.1	america.1	PROPN
taxlaw-2844	2	40	as	as	SCONJ
taxlaw-2844	2	41	this	this	DET
taxlaw-2844	2	42	issue	issue	NOUN
taxlaw-2844	2	43	goes	go	VERB
taxlaw-2844	2	44	to	to	ADP
taxlaw-2844	2	45	print	print	NOUN
taxlaw-2844	2	46	,	,	PUNCT
taxlaw-2844	2	47	the	the	DET
taxlaw-2844	2	48	better	well	ADJ
taxlaw-2844	2	49	way	way	NOUN
taxlaw-2844	2	50	plan	plan	NOUN
taxlaw-2844	2	51	(	(	PUNCT
taxlaw-2844	2	52	or	or	CCONJ
taxlaw-2844	2	53	the	the	DET
taxlaw-2844	2	54	plan	plan	NOUN
taxlaw-2844	2	55	for	for	ADP
taxlaw-2844	2	56	short	short	ADJ
taxlaw-2844	2	57	)	)	PUNCT
taxlaw-2844	2	58	is	be	AUX
taxlaw-2844	2	59	being	be	AUX
taxlaw-2844	2	60	debated	debate	VERB
taxlaw-2844	2	61	in	in	ADP
taxlaw-2844	2	62	the	the	DET
taxlaw-2844	2	63	white	white	PROPN
taxlaw-2844	2	64	house	house	PROPN
taxlaw-2844	2	65	,	,	PUNCT
taxlaw-2844	2	66	on	on	ADP
taxlaw-2844	2	67	capitol	capitol	PROPN
taxlaw-2844	2	68	hill	hill	PROPN
taxlaw-2844	2	69	,	,	PUNCT
taxlaw-2844	2	70	in	in	ADP
taxlaw-2844	2	71	the	the	DET
taxlaw-2844	2	72	press	press	NOUN
taxlaw-2844	2	73	,	,	PUNCT
taxlaw-2844	2	74	in	in	ADP
taxlaw-2844	2	75	academic	academic	ADJ
taxlaw-2844	2	76	circles	circle	NOUN
taxlaw-2844	2	77	,	,	PUNCT
taxlaw-2844	2	78	think	think	VERB
taxlaw-2844	2	79	tanks	tank	NOUN
taxlaw-2844	2	80	,	,	PUNCT
taxlaw-2844	2	81	the	the	DET
taxlaw-2844	2	82	u.s	u.s	PROPN
taxlaw-2844	2	83	.	.	PROPN
taxlaw-2844	2	84	chamber	chamber	PROPN
taxlaw-2844	2	85	of	of	ADP
taxlaw-2844	2	86	commerce	commerce	PROPN
taxlaw-2844	2	87	,	,	PUNCT
taxlaw-2844	2	88	and	and	CCONJ
taxlaw-2844	2	89	all	all	DET
taxlaw-2844	2	90	major	major	ADJ
taxlaw-2844	2	91	law	law	NOUN
taxlaw-2844	2	92	and	and	CCONJ
taxlaw-2844	2	93	accounting	accounting	NOUN
taxlaw-2844	2	94	firms	firm	NOUN
taxlaw-2844	2	95	,	,	PUNCT
taxlaw-2844	2	96	as	as	ADV
taxlaw-2844	2	97	well	well	ADV
taxlaw-2844	2	98	as	as	ADP
taxlaw-2844	2	99	in	in	ADP
taxlaw-2844	2	100	many	many	ADJ
taxlaw-2844	2	101	other	other	ADJ
taxlaw-2844	2	102	places	place	NOUN
taxlaw-2844	2	103	.	.	PUNCT
taxlaw-2844	3	1	for	for	ADP
taxlaw-2844	3	2	anyone	anyone	PRON
taxlaw-2844	3	3	thinking	think	VERB
taxlaw-2844	3	4	through	through	ADP
taxlaw-2844	3	5	the	the	DET
taxlaw-2844	3	6	implications	implication	NOUN
taxlaw-2844	3	7	of	of	ADP
taxlaw-2844	3	8	the	the	DET
taxlaw-2844	3	9	plan	plan	NOUN
taxlaw-2844	3	10	,	,	PUNCT
taxlaw-2844	3	11	this	this	DET
taxlaw-2844	3	12	issue	issue	NOUN
taxlaw-2844	3	13	is	be	AUX
taxlaw-2844	3	14	a	a	PRON
taxlaw-2844	3	15	must	must	AUX
taxlaw-2844	3	16	read	read	VERB
taxlaw-2844	3	17	.	.	PUNCT
taxlaw-2844	4	1	at	at	ADP
taxlaw-2844	4	2	the	the	DET
taxlaw-2844	4	3	same	same	ADJ
taxlaw-2844	4	4	time	time	NOUN
taxlaw-2844	4	5	,	,	PUNCT
taxlaw-2844	4	6	the	the	DET
taxlaw-2844	4	7	contributions	contribution	NOUN
taxlaw-2844	4	8	in	in	ADP
taxlaw-2844	4	9	this	this	DET
taxlaw-2844	4	10	issue	issue	NOUN
taxlaw-2844	4	11	will	will	AUX
taxlaw-2844	4	12	provide	provide	VERB
taxlaw-2844	4	13	a	a	DET
taxlaw-2844	4	14	lasting	last	VERB
taxlaw-2844	4	15	benefit	benefit	NOUN
taxlaw-2844	4	16	to	to	ADP
taxlaw-2844	4	17	the	the	DET
taxlaw-2844	4	18	tax	tax	NOUN
taxlaw-2844	4	19	policy	policy	NOUN
taxlaw-2844	4	20	community	community	NOUN
taxlaw-2844	4	21	.	.	PUNCT
taxlaw-2844	5	1	even	even	ADV
taxlaw-2844	5	2	though	though	SCONJ
taxlaw-2844	5	3	the	the	DET
taxlaw-2844	5	4	intellectual	intellectual	ADJ
taxlaw-2844	5	5	foundations	foundation	NOUN
taxlaw-2844	5	6	of	of	ADP
taxlaw-2844	5	7	the	the	DET
taxlaw-2844	5	8	tax	tax	NOUN
taxlaw-2844	5	9	system	system	NOUN
taxlaw-2844	5	10	proposed	propose	VERB
taxlaw-2844	5	11	in	in	ADP
taxlaw-2844	5	12	the	the	DET
taxlaw-2844	5	13	plan	plan	NOUN
taxlaw-2844	5	14	were	be	AUX
taxlaw-2844	5	15	laid	lay	VERB
taxlaw-2844	5	16	decades	decade	NOUN
taxlaw-2844	5	17	ago	ago	ADV
taxlaw-2844	5	18	,	,	PUNCT
taxlaw-2844	5	19	the	the	DET
taxlaw-2844	5	20	core	core	NOUN
taxlaw-2844	5	21	ideas	idea	NOUN
taxlaw-2844	5	22	underlying	underlie	VERB
taxlaw-2844	5	23	the	the	DET
taxlaw-2844	5	24	plan	plan	NOUN
taxlaw-2844	5	25	have	have	AUX
taxlaw-2844	5	26	never	never	ADV
taxlaw-2844	5	27	been	be	AUX
taxlaw-2844	5	28	considered	consider	VERB
taxlaw-2844	5	29	,	,	PUNCT
taxlaw-2844	5	30	tested	test	VERB
taxlaw-2844	5	31	,	,	PUNCT
taxlaw-2844	5	32	and	and	CCONJ
taxlaw-2844	5	33	scrutinized	scrutinize	VERB
taxlaw-2844	5	34	nearly	nearly	ADV
taxlaw-2844	5	35	as	as	ADV
taxlaw-2844	5	36	rigorously	rigorously	ADV
taxlaw-2844	5	37	and	and	CCONJ
taxlaw-2844	5	38	comprehensively	comprehensively	ADV
taxlaw-2844	5	39	as	as	SCONJ
taxlaw-2844	5	40	they	they	PRON
taxlaw-2844	5	41	are	be	AUX
taxlaw-2844	5	42	now	now	ADV
taxlaw-2844	5	43	.	.	PUNCT
taxlaw-2844	6	1	simply	simply	ADV
taxlaw-2844	6	2	put	put	VERB
taxlaw-2844	6	3	,	,	PUNCT
taxlaw-2844	6	4	the	the	DET
taxlaw-2844	6	5	level	level	NOUN
taxlaw-2844	6	6	of	of	ADP
taxlaw-2844	6	7	intellectual	intellectual	ADJ
taxlaw-2844	6	8	capital	capital	NOUN
taxlaw-2844	6	9	that	that	PRON
taxlaw-2844	6	10	is	be	AUX
taxlaw-2844	6	11	being	be	AUX
taxlaw-2844	6	12	invested	invest	VERB
taxlaw-2844	6	13	in	in	ADP
taxlaw-2844	6	14	analyzing	analyze	VERB
taxlaw-2844	6	15	the	the	DET
taxlaw-2844	6	16	plan	plan	NOUN
taxlaw-2844	6	17	is	be	AUX
taxlaw-2844	6	18	extraordinary	extraordinary	ADJ
taxlaw-2844	6	19	.	.	PUNCT
taxlaw-2844	7	1	this	this	DET
taxlaw-2844	7	2	issue	issue	NOUN
taxlaw-2844	7	3	combines	combine	VERB
taxlaw-2844	7	4	some	some	PRON
taxlaw-2844	7	5	of	of	ADP
taxlaw-2844	7	6	the	the	DET
taxlaw-2844	7	7	best	good	ADJ
taxlaw-2844	7	8	applied	apply	VERB
taxlaw-2844	7	9	work	work	NOUN
taxlaw-2844	7	10	on	on	ADP
taxlaw-2844	7	11	the	the	DET
taxlaw-2844	7	12	subject	subject	NOUN
taxlaw-2844	7	13	to	to	ADP
taxlaw-2844	7	14	date	date	NOUN
taxlaw-2844	7	15	.	.	PUNCT
taxlaw-2844	8	1	so	so	ADV
taxlaw-2844	8	2	it	it	PRON
taxlaw-2844	8	3	will	will	AUX
taxlaw-2844	8	4	benefit	benefit	VERB
taxlaw-2844	8	5	academics	academic	NOUN
taxlaw-2844	8	6	,	,	PUNCT
taxlaw-2844	8	7	policymakers	policymaker	NOUN
taxlaw-2844	8	8	,	,	PUNCT
taxlaw-2844	8	9	and	and	CCONJ
taxlaw-2844	8	10	practitioners	practitioner	NOUN
taxlaw-2844	8	11	thinking	think	VERB
taxlaw-2844	8	12	about	about	ADP
taxlaw-2844	8	13	the	the	DET
taxlaw-2844	8	14	tax	tax	NOUN
taxlaw-2844	8	15	systems	system	NOUN
taxlaw-2844	8	16	similar	similar	ADJ
taxlaw-2844	8	17	to	to	ADP
taxlaw-2844	8	18	the	the	DET
taxlaw-2844	8	19	one	one	NOUN
taxlaw-2844	8	20	proposed	propose	VERB
taxlaw-2844	8	21	in	in	ADP
taxlaw-2844	8	22	the	the	DET
taxlaw-2844	8	23	plan	plan	NOUN
taxlaw-2844	8	24	for	for	ADP
taxlaw-2844	8	25	decades	decade	NOUN
taxlaw-2844	8	26	to	to	PART
taxlaw-2844	8	27	come	come	VERB
taxlaw-2844	8	28	.	.	PUNCT
taxlaw-2844	9	1	this	this	DET
taxlaw-2844	9	2	issue	issue	NOUN
taxlaw-2844	9	3	is	be	AUX
taxlaw-2844	9	4	a	a	DET
taxlaw-2844	9	5	guide	guide	NOUN
taxlaw-2844	9	6	to	to	ADP
taxlaw-2844	9	7	the	the	DET
taxlaw-2844	9	8	plan	plan	NOUN
taxlaw-2844	9	9	based	base	VERB
taxlaw-2844	9	10	on	on	ADP
taxlaw-2844	9	11	what	what	PRON
taxlaw-2844	9	12	we	we	PRON
taxlaw-2844	9	13	know	know	VERB
taxlaw-2844	9	14	so	so	ADV
taxlaw-2844	9	15	far	far	ADV
taxlaw-2844	9	16	,	,	PUNCT
taxlaw-2844	9	17	and	and	CCONJ
taxlaw-2844	9	18	this	this	DET
taxlaw-2844	9	19	introduction	introduction	NOUN
taxlaw-2844	9	20	is	be	AUX
taxlaw-2844	9	21	a	a	DET
taxlaw-2844	9	22	guide	guide	NOUN
taxlaw-2844	9	23	to	to	ADP
taxlaw-2844	9	24	the	the	DET
taxlaw-2844	9	25	issue	issue	NOUN
taxlaw-2844	9	26	.	.	PUNCT
taxlaw-2844	10	1	readers	reader	NOUN
taxlaw-2844	10	2	familiar	familiar	ADJ
taxlaw-2844	10	3	with	with	ADP
taxlaw-2844	10	4	the	the	DET
taxlaw-2844	10	5	basics	basic	NOUN
taxlaw-2844	10	6	of	of	ADP
taxlaw-2844	10	7	the	the	DET
taxlaw-2844	10	8	plan	plan	NOUN
taxlaw-2844	10	9	and	and	CCONJ
taxlaw-2844	10	10	interested	interested	ADJ
taxlaw-2844	10	11	in	in	ADP
taxlaw-2844	10	12	a	a	DET
taxlaw-2844	10	13	comprehensive	comprehensive	ADJ
taxlaw-2844	10	14	list	list	NOUN
taxlaw-2844	10	15	of	of	ADP
taxlaw-2844	10	16	questions	question	NOUN
taxlaw-2844	10	17	,	,	PUNCT
taxlaw-2844	10	18	concerns	concern	NOUN
taxlaw-2844	10	19	,	,	PUNCT
taxlaw-2844	10	20	and	and	CCONJ
taxlaw-2844	10	21	uncertainties	uncertainty	NOUN
taxlaw-2844	10	22	it	it	PRON
taxlaw-2844	10	23	raises	raise	VERB
taxlaw-2844	10	24	should	should	AUX
taxlaw-2844	10	25	start	start	VERB
taxlaw-2844	10	26	with	with	ADP
taxlaw-2844	10	27	michael	michael	PROPN
taxlaw-2844	10	28	graetz	graetz	PROPN
taxlaw-2844	10	29	’s	’s	PART
taxlaw-2844	10	30	the	the	DET
taxlaw-2844	10	31	known	know	VERB
taxlaw-2844	10	32	unknowns	unknown	NOUN
taxlaw-2844	10	33	of	of	ADP
taxlaw-2844	10	34	the	the	DET
taxlaw-2844	10	35	business	business	NOUN
taxlaw-2844	10	36	tax	tax	NOUN
taxlaw-2844	10	37	reforms	reform	NOUN
taxlaw-2844	10	38	proposed	propose	VERB
taxlaw-2844	10	39	in	in	ADP
taxlaw-2844	10	40	the	the	DET
taxlaw-2844	10	41	house	house	PROPN
taxlaw-2844	10	42	republican	republican	PROPN
taxlaw-2844	10	43	blueprint	blueprint	PROPN
taxlaw-2844	10	44	.	.	PUNCT
taxlaw-2844	11	1	the	the	DET
taxlaw-2844	11	2	list	list	NOUN
taxlaw-2844	11	3	of	of	ADP
taxlaw-2844	11	4	unknowns	unknown	NOUN
taxlaw-2844	11	5	is	be	AUX
taxlaw-2844	11	6	long	long	ADJ
taxlaw-2844	11	7	and	and	CCONJ
taxlaw-2844	11	8	daunting	daunt	VERB
taxlaw-2844	11	9	.	.	PUNCT
taxlaw-2844	12	1	some	some	PRON
taxlaw-2844	12	2	will	will	AUX
taxlaw-2844	12	3	not	not	PART
taxlaw-2844	12	4	be	be	AUX
taxlaw-2844	12	5	resolved	resolve	VERB
taxlaw-2844	12	6	until	until	SCONJ
taxlaw-2844	12	7	after	after	SCONJ
taxlaw-2844	12	8	the	the	DET
taxlaw-2844	12	9	plan	plan	NOUN
taxlaw-2844	12	10	is	be	AUX
taxlaw-2844	12	11	put	put	VERB
taxlaw-2844	12	12	in	in	ADP
taxlaw-2844	12	13	place	place	NOUN
taxlaw-2844	12	14	,	,	PUNCT
taxlaw-2844	12	15	for	for	ADP
taxlaw-2844	12	16	better	well	ADJ
taxlaw-2844	12	17	or	or	CCONJ
taxlaw-2844	12	18	worse	bad	ADJ
taxlaw-2844	12	19	.	.	PUNCT
taxlaw-2844	13	1	others	other	NOUN
taxlaw-2844	13	2	will	will	AUX
taxlaw-2844	13	3	need	need	VERB
taxlaw-2844	13	4	†	†	PROPN
taxlaw-2844	13	5	wilbur	wilbur	PROPN
taxlaw-2844	13	6	h.	h.	PROPN
taxlaw-2844	13	7	friedman	friedman	PROPN
taxlaw-2844	13	8	professor	professor	PROPN
taxlaw-2844	13	9	of	of	ADP
taxlaw-2844	13	10	tax	tax	NOUN
taxlaw-2844	13	11	law	law	NOUN
taxlaw-2844	13	12	,	,	PUNCT
taxlaw-2844	13	13	columbia	columbia	PROPN
taxlaw-2844	13	14	law	law	PROPN
taxlaw-2844	13	15	school	school	NOUN
taxlaw-2844	13	16	.	.	PUNCT
taxlaw-2844	14	1	1	1	NUM
taxlaw-2844	14	2	the	the	DET
taxlaw-2844	14	3	entire	entire	ADJ
taxlaw-2844	14	4	agenda	agenda	NOUN
taxlaw-2844	14	5	is	be	AUX
taxlaw-2844	14	6	available	available	ADJ
taxlaw-2844	14	7	at	at	ADP
taxlaw-2844	14	8	:	:	PUNCT
taxlaw-2844	14	9	http://abetterway.speaker.gov	http://abetterway.speaker.gov	ADJ
taxlaw-2844	14	10	.	.	PUNCT
taxlaw-2844	15	1	114	114	NUM
taxlaw-2844	15	2	columbia	columbia	PROPN
taxlaw-2844	15	3	journal	journal	PROPN
taxlaw-2844	15	4	of	of	ADP
taxlaw-2844	15	5	tax	tax	NOUN
taxlaw-2844	15	6	law	law	NOUN
taxlaw-2844	15	7	[	[	X
taxlaw-2844	15	8	vol.8:113	vol.8:113	PROPN
taxlaw-2844	15	9	to	to	PART
taxlaw-2844	15	10	be	be	AUX
taxlaw-2844	15	11	addressed	address	VERB
taxlaw-2844	15	12	in	in	ADP
taxlaw-2844	15	13	the	the	DET
taxlaw-2844	15	14	legislative	legislative	ADJ
taxlaw-2844	15	15	drafting	drafting	NOUN
taxlaw-2844	15	16	process	process	NOUN
taxlaw-2844	15	17	.	.	PUNCT
taxlaw-2844	16	1	even	even	ADV
taxlaw-2844	16	2	for	for	ADP
taxlaw-2844	16	3	those	those	PRON
taxlaw-2844	16	4	,	,	PUNCT
taxlaw-2844	16	5	it	it	PRON
taxlaw-2844	16	6	is	be	AUX
taxlaw-2844	16	7	far	far	ADV
taxlaw-2844	16	8	from	from	ADP
taxlaw-2844	16	9	clear	clear	ADJ
taxlaw-2844	16	10	how	how	SCONJ
taxlaw-2844	16	11	to	to	PART
taxlaw-2844	16	12	answer	answer	VERB
taxlaw-2844	16	13	many	many	ADJ
taxlaw-2844	16	14	critical	critical	ADJ
taxlaw-2844	16	15	questions	question	NOUN
taxlaw-2844	16	16	.	.	PUNCT
taxlaw-2844	17	1	why	why	SCONJ
taxlaw-2844	17	2	should	should	AUX
taxlaw-2844	17	3	we	we	PRON
taxlaw-2844	17	4	expect	expect	VERB
taxlaw-2844	17	5	anything	anything	PRON
taxlaw-2844	17	6	different	different	ADJ
taxlaw-2844	17	7	from	from	ADP
taxlaw-2844	17	8	an	an	DET
taxlaw-2844	17	9	attempt	attempt	NOUN
taxlaw-2844	17	10	to	to	PART
taxlaw-2844	17	11	enact	enact	VERB
taxlaw-2844	17	12	a	a	DET
taxlaw-2844	17	13	system	system	NOUN
taxlaw-2844	17	14	that	that	PRON
taxlaw-2844	17	15	does	do	AUX
taxlaw-2844	17	16	not	not	PART
taxlaw-2844	17	17	exist	exist	VERB
taxlaw-2844	17	18	—	—	PUNCT
taxlaw-2844	17	19	and	and	CCONJ
taxlaw-2844	17	20	has	have	AUX
taxlaw-2844	17	21	never	never	ADV
taxlaw-2844	17	22	existed	exist	VERB
taxlaw-2844	17	23	—	—	PUNCT
taxlaw-2844	17	24	anywhere	anywhere	ADV
taxlaw-2844	17	25	in	in	ADP
taxlaw-2844	17	26	the	the	DET
taxlaw-2844	17	27	world	world	NOUN
taxlaw-2844	17	28	?	?	PUNCT
taxlaw-2844	18	1	readers	reader	NOUN
taxlaw-2844	18	2	who	who	PRON
taxlaw-2844	18	3	would	would	AUX
taxlaw-2844	18	4	like	like	VERB
taxlaw-2844	18	5	to	to	PART
taxlaw-2844	18	6	get	get	VERB
taxlaw-2844	18	7	a	a	DET
taxlaw-2844	18	8	firmer	firm	ADJ
taxlaw-2844	18	9	grasp	grasp	NOUN
taxlaw-2844	18	10	of	of	ADP
taxlaw-2844	18	11	the	the	DET
taxlaw-2844	18	12	plan	plan	NOUN
taxlaw-2844	18	13	,	,	PUNCT
taxlaw-2844	18	14	its	its	PRON
taxlaw-2844	18	15	intellectual	intellectual	ADJ
taxlaw-2844	18	16	history	history	NOUN
taxlaw-2844	18	17	,	,	PUNCT
taxlaw-2844	18	18	its	its	PRON
taxlaw-2844	18	19	ideal	ideal	ADJ
taxlaw-2844	18	20	version	version	NOUN
taxlaw-2844	18	21	,	,	PUNCT
taxlaw-2844	18	22	and	and	CCONJ
taxlaw-2844	18	23	the	the	DET
taxlaw-2844	18	24	deviations	deviation	NOUN
taxlaw-2844	18	25	from	from	ADP
taxlaw-2844	18	26	that	that	DET
taxlaw-2844	18	27	ideal	ideal	NOUN
taxlaw-2844	18	28	reflected	reflect	VERB
taxlaw-2844	18	29	in	in	ADP
taxlaw-2844	18	30	the	the	DET
taxlaw-2844	18	31	actual	actual	ADJ
taxlaw-2844	18	32	proposal	proposal	NOUN
taxlaw-2844	18	33	can	can	AUX
taxlaw-2844	18	34	not	not	PART
taxlaw-2844	18	35	do	do	VERB
taxlaw-2844	18	36	better	well	ADV
taxlaw-2844	18	37	than	than	ADP
taxlaw-2844	18	38	reading	read	VERB
taxlaw-2844	18	39	david	david	PROPN
taxlaw-2844	18	40	weisbach	weisbach	PROPN
taxlaw-2844	18	41	’s	’s	PART
taxlaw-2844	18	42	contribution	contribution	NOUN
taxlaw-2844	18	43	:	:	PUNCT
taxlaw-2844	18	44	a	a	DET
taxlaw-2844	18	45	guide	guide	NOUN
taxlaw-2844	18	46	to	to	ADP
taxlaw-2844	18	47	the	the	DET
taxlaw-2844	18	48	gop	gop	PROPN
taxlaw-2844	18	49	tax	tax	NOUN
taxlaw-2844	18	50	plan	plan	NOUN
taxlaw-2844	18	51	—	—	PUNCT
taxlaw-2844	18	52	the	the	DET
taxlaw-2844	18	53	way	way	NOUN
taxlaw-2844	18	54	to	to	ADP
taxlaw-2844	18	55	a	a	DET
taxlaw-2844	18	56	better	well	ADJ
taxlaw-2844	18	57	way	way	NOUN
taxlaw-2844	18	58	.	.	PUNCT
taxlaw-2844	19	1	as	as	SCONJ
taxlaw-2844	19	2	the	the	DET
taxlaw-2844	19	3	title	title	NOUN
taxlaw-2844	19	4	suggests	suggest	VERB
taxlaw-2844	19	5	,	,	PUNCT
taxlaw-2844	19	6	professor	professor	NOUN
taxlaw-2844	19	7	weisbach	weisbach	NOUN
taxlaw-2844	19	8	offers	offer	VERB
taxlaw-2844	19	9	solutions	solution	NOUN
taxlaw-2844	19	10	to	to	ADP
taxlaw-2844	19	11	some	some	PRON
taxlaw-2844	19	12	of	of	ADP
taxlaw-2844	19	13	the	the	DET
taxlaw-2844	19	14	problems	problem	NOUN
taxlaw-2844	19	15	created	create	VERB
taxlaw-2844	19	16	by	by	ADP
taxlaw-2844	19	17	the	the	DET
taxlaw-2844	19	18	plan	plan	NOUN
taxlaw-2844	19	19	.	.	PUNCT
taxlaw-2844	20	1	he	he	PRON
taxlaw-2844	20	2	also	also	ADV
taxlaw-2844	20	3	highlights	highlight	VERB
taxlaw-2844	20	4	the	the	DET
taxlaw-2844	20	5	areas	area	NOUN
taxlaw-2844	20	6	where	where	SCONJ
taxlaw-2844	20	7	finding	find	VERB
taxlaw-2844	20	8	solutions	solution	NOUN
taxlaw-2844	20	9	will	will	AUX
taxlaw-2844	20	10	be	be	AUX
taxlaw-2844	20	11	difficult	difficult	ADJ
taxlaw-2844	20	12	and	and	CCONJ
taxlaw-2844	20	13	time	time	NOUN
taxlaw-2844	20	14	consuming	consume	VERB
taxlaw-2844	20	15	.	.	PUNCT
taxlaw-2844	21	1	and	and	CCONJ
taxlaw-2844	21	2	he	he	PRON
taxlaw-2844	21	3	points	point	VERB
taxlaw-2844	21	4	out	out	ADP
taxlaw-2844	21	5	several	several	ADJ
taxlaw-2844	21	6	unnecessary	unnecessary	ADJ
taxlaw-2844	21	7	,	,	PUNCT
taxlaw-2844	21	8	complicating	complicate	VERB
taxlaw-2844	21	9	,	,	PUNCT
taxlaw-2844	21	10	and	and	CCONJ
taxlaw-2844	21	11	intellectually	intellectually	ADV
taxlaw-2844	21	12	incoherent	incoherent	ADJ
taxlaw-2844	21	13	features	feature	NOUN
taxlaw-2844	21	14	in	in	ADP
taxlaw-2844	21	15	the	the	DET
taxlaw-2844	21	16	plan	plan	NOUN
taxlaw-2844	21	17	’s	’s	PART
taxlaw-2844	21	18	current	current	ADJ
taxlaw-2844	21	19	version	version	NOUN
taxlaw-2844	21	20	.	.	PUNCT
taxlaw-2844	22	1	one	one	NUM
taxlaw-2844	22	2	hopes	hope	VERB
taxlaw-2844	22	3	that	that	SCONJ
taxlaw-2844	22	4	professor	professor	NOUN
taxlaw-2844	22	5	weisbach	weisbach	NOUN
taxlaw-2844	22	6	’s	’s	PART
taxlaw-2844	22	7	cogent	cogent	ADJ
taxlaw-2844	22	8	critique	critique	NOUN
taxlaw-2844	22	9	would	would	AUX
taxlaw-2844	22	10	convince	convince	VERB
taxlaw-2844	22	11	policymakers	policymaker	NOUN
taxlaw-2844	22	12	to	to	PART
taxlaw-2844	22	13	abandon	abandon	VERB
taxlaw-2844	22	14	these	these	DET
taxlaw-2844	22	15	features	feature	NOUN
taxlaw-2844	22	16	.	.	PUNCT
taxlaw-2844	23	1	reuven	reuven	VERB
taxlaw-2844	23	2	avi	avi	PROPN
taxlaw-2844	23	3	-	-	PUNCT
taxlaw-2844	23	4	yonah	yonah	PROPN
taxlaw-2844	23	5	and	and	CCONJ
taxlaw-2844	23	6	kimberly	kimberly	ADV
taxlaw-2844	23	7	clausing	clause	VERB
taxlaw-2844	23	8	also	also	ADV
taxlaw-2844	23	9	investigate	investigate	VERB
taxlaw-2844	23	10	the	the	DET
taxlaw-2844	23	11	challenges	challenge	NOUN
taxlaw-2844	23	12	that	that	PRON
taxlaw-2844	23	13	the	the	DET
taxlaw-2844	23	14	plan	plan	NOUN
taxlaw-2844	23	15	’s	’s	PART
taxlaw-2844	23	16	enactment	enactment	NOUN
taxlaw-2844	23	17	will	will	AUX
taxlaw-2844	23	18	present	present	VERB
taxlaw-2844	23	19	,	,	PUNCT
taxlaw-2844	23	20	but	but	CCONJ
taxlaw-2844	23	21	they	they	PRON
taxlaw-2844	23	22	focus	focus	VERB
taxlaw-2844	23	23	on	on	ADP
taxlaw-2844	23	24	the	the	DET
taxlaw-2844	23	25	international	international	ADJ
taxlaw-2844	23	26	issues	issue	NOUN
taxlaw-2844	23	27	.	.	PUNCT
taxlaw-2844	24	1	they	they	PRON
taxlaw-2844	24	2	argue	argue	VERB
taxlaw-2844	24	3	,	,	PUNCT
taxlaw-2844	24	4	convincingly	convincingly	ADV
taxlaw-2844	24	5	,	,	PUNCT
taxlaw-2844	24	6	that	that	SCONJ
taxlaw-2844	24	7	the	the	DET
taxlaw-2844	24	8	plan	plan	NOUN
taxlaw-2844	24	9	will	will	AUX
taxlaw-2844	24	10	violate	violate	VERB
taxlaw-2844	24	11	the	the	DET
taxlaw-2844	24	12	u.s	u.s	PROPN
taxlaw-2844	24	13	.	.	PROPN
taxlaw-2844	24	14	obligations	obligation	NOUN
taxlaw-2844	24	15	under	under	ADP
taxlaw-2844	24	16	the	the	DET
taxlaw-2844	24	17	rules	rule	NOUN
taxlaw-2844	24	18	of	of	ADP
taxlaw-2844	24	19	the	the	DET
taxlaw-2844	24	20	world	world	NOUN
taxlaw-2844	24	21	trade	trade	NOUN
taxlaw-2844	24	22	organization	organization	NOUN
taxlaw-2844	24	23	.	.	PUNCT
taxlaw-2844	25	1	professor	professor	NOUN
taxlaw-2844	25	2	graetz	graetz	PROPN
taxlaw-2844	25	3	expresses	express	VERB
taxlaw-2844	25	4	a	a	DET
taxlaw-2844	25	5	similar	similar	ADJ
taxlaw-2844	25	6	view	view	NOUN
taxlaw-2844	25	7	,	,	PUNCT
taxlaw-2844	25	8	and	and	CCONJ
taxlaw-2844	25	9	professor	professor	NOUN
taxlaw-2844	25	10	weisbach	weisbach	NOUN
taxlaw-2844	25	11	acknowledges	acknowledge	VERB
taxlaw-2844	25	12	the	the	DET
taxlaw-2844	25	13	issue	issue	NOUN
taxlaw-2844	25	14	.	.	PUNCT
taxlaw-2844	26	1	but	but	CCONJ
taxlaw-2844	26	2	if	if	SCONJ
taxlaw-2844	26	3	you	you	PRON
taxlaw-2844	26	4	want	want	VERB
taxlaw-2844	26	5	to	to	PART
taxlaw-2844	26	6	read	read	VERB
taxlaw-2844	26	7	the	the	DET
taxlaw-2844	26	8	relevant	relevant	ADJ
taxlaw-2844	26	9	clauses	clause	NOUN
taxlaw-2844	26	10	and	and	CCONJ
taxlaw-2844	26	11	parse	parse	VERB
taxlaw-2844	26	12	them	they	PRON
taxlaw-2844	26	13	as	as	ADP
taxlaw-2844	26	14	a	a	DET
taxlaw-2844	26	15	wto	wto	PROPN
taxlaw-2844	26	16	lawyer	lawyer	NOUN
taxlaw-2844	26	17	might	might	AUX
taxlaw-2844	26	18	,	,	PUNCT
taxlaw-2844	26	19	you	you	PRON
taxlaw-2844	26	20	should	should	AUX
taxlaw-2844	26	21	go	go	VERB
taxlaw-2844	26	22	to	to	ADP
taxlaw-2844	26	23	avi	avi	NOUN
taxlaw-2844	26	24	-	-	PUNCT
taxlaw-2844	26	25	yonah	yonah	NOUN
taxlaw-2844	26	26	’s	’s	PART
taxlaw-2844	26	27	and	and	CCONJ
taxlaw-2844	26	28	clausing	clause	VERB
taxlaw-2844	26	29	’s	’s	PART
taxlaw-2844	26	30	piece	piece	NOUN
taxlaw-2844	26	31	.	.	PUNCT
taxlaw-2844	27	1	the	the	DET
taxlaw-2844	27	2	other	other	ADJ
taxlaw-2844	27	3	international	international	ADJ
taxlaw-2844	27	4	issue	issue	NOUN
taxlaw-2844	27	5	that	that	SCONJ
taxlaw-2844	27	6	these	these	DET
taxlaw-2844	27	7	authors	author	NOUN
taxlaw-2844	27	8	consider	consider	VERB
taxlaw-2844	27	9	is	be	AUX
taxlaw-2844	27	10	whether	whether	SCONJ
taxlaw-2844	27	11	the	the	DET
taxlaw-2844	27	12	plan	plan	NOUN
taxlaw-2844	27	13	would	would	AUX
taxlaw-2844	27	14	violate	violate	VERB
taxlaw-2844	27	15	u.s	u.s	PROPN
taxlaw-2844	27	16	.	.	PROPN
taxlaw-2844	27	17	income	income	NOUN
taxlaw-2844	27	18	tax	tax	NOUN
taxlaw-2844	27	19	treaties	treaty	NOUN
taxlaw-2844	27	20	,	,	PUNCT
taxlaw-2844	27	21	and	and	CCONJ
taxlaw-2844	27	22	what	what	PRON
taxlaw-2844	27	23	are	be	AUX
taxlaw-2844	27	24	the	the	DET
taxlaw-2844	27	25	likely	likely	ADJ
taxlaw-2844	27	26	consequences	consequence	NOUN
taxlaw-2844	27	27	if	if	SCONJ
taxlaw-2844	27	28	it	it	PRON
taxlaw-2844	27	29	does	do	VERB
taxlaw-2844	27	30	.	.	PUNCT
taxlaw-2844	28	1	what	what	PRON
taxlaw-2844	28	2	if	if	SCONJ
taxlaw-2844	28	3	you	you	PRON
taxlaw-2844	28	4	think	think	VERB
taxlaw-2844	28	5	that	that	SCONJ
taxlaw-2844	28	6	numbers	number	NOUN
taxlaw-2844	28	7	speak	speak	VERB
taxlaw-2844	28	8	louder	louder	ADV
taxlaw-2844	28	9	than	than	ADP
taxlaw-2844	28	10	words	word	NOUN
taxlaw-2844	28	11	?	?	PUNCT
taxlaw-2844	29	1	then	then	ADV
taxlaw-2844	29	2	the	the	DET
taxlaw-2844	29	3	contribution	contribution	NOUN
taxlaw-2844	29	4	by	by	ADP
taxlaw-2844	29	5	the	the	DET
taxlaw-2844	29	6	tax	tax	NOUN
taxlaw-2844	29	7	policy	policy	NOUN
taxlaw-2844	29	8	center	center	NOUN
taxlaw-2844	29	9	experts	expert	NOUN
taxlaw-2844	29	10	is	be	AUX
taxlaw-2844	29	11	for	for	ADP
taxlaw-2844	29	12	you	you	PRON
taxlaw-2844	29	13	.	.	PUNCT
taxlaw-2844	30	1	len	len	ADJ
taxlaw-2844	30	2	burman	burman	NOUN
taxlaw-2844	30	3	,	,	PUNCT
taxlaw-2844	30	4	jim	jim	PROPN
taxlaw-2844	30	5	nunns	nunns	PROPN
taxlaw-2844	30	6	,	,	PUNCT
taxlaw-2844	30	7	ben	ben	PROPN
taxlaw-2844	30	8	page	page	NOUN
taxlaw-2844	30	9	,	,	PUNCT
taxlaw-2844	30	10	jeff	jeff	PROPN
taxlaw-2844	30	11	rohaly	rohaly	PROPN
taxlaw-2844	30	12	,	,	PUNCT
taxlaw-2844	30	13	and	and	CCONJ
taxlaw-2844	30	14	joe	joe	PROPN
taxlaw-2844	30	15	rosenberg	rosenberg	PROPN
taxlaw-2844	30	16	present	present	VERB
taxlaw-2844	30	17	their	their	PRON
taxlaw-2844	30	18	estimates	estimate	NOUN
taxlaw-2844	30	19	of	of	ADP
taxlaw-2844	30	20	the	the	DET
taxlaw-2844	30	21	revenue	revenue	NOUN
taxlaw-2844	30	22	and	and	CCONJ
taxlaw-2844	30	23	distributional	distributional	ADJ
taxlaw-2844	30	24	effects	effect	NOUN
taxlaw-2844	30	25	of	of	ADP
taxlaw-2844	30	26	the	the	DET
taxlaw-2844	30	27	plan	plan	NOUN
taxlaw-2844	30	28	in	in	ADP
taxlaw-2844	30	29	an	an	DET
taxlaw-2844	30	30	analysis	analysis	NOUN
taxlaw-2844	30	31	of	of	ADP
taxlaw-2844	30	32	the	the	DET
taxlaw-2844	30	33	house	house	NOUN
taxlaw-2844	30	34	gop	gop	PROPN
taxlaw-2844	30	35	tax	tax	NOUN
taxlaw-2844	30	36	plan	plan	NOUN
taxlaw-2844	30	37	.	.	PUNCT
taxlaw-2844	31	1	their	their	PRON
taxlaw-2844	31	2	analysis	analysis	NOUN
taxlaw-2844	31	3	includes	include	VERB
taxlaw-2844	31	4	dynamic	dynamic	ADJ
taxlaw-2844	31	5	scoring	scoring	NOUN
taxlaw-2844	31	6	estimates	estimate	NOUN
taxlaw-2844	31	7	generated	generate	VERB
taxlaw-2844	31	8	in	in	ADP
taxlaw-2844	31	9	collaboration	collaboration	NOUN
taxlaw-2844	31	10	with	with	ADP
taxlaw-2844	31	11	the	the	DET
taxlaw-2844	31	12	penn	penn	PROPN
taxlaw-2844	31	13	wharton	wharton	PROPN
taxlaw-2844	31	14	budget	budget	PROPN
taxlaw-2844	31	15	model	model	NOUN
taxlaw-2844	31	16	.	.	PUNCT
taxlaw-2844	32	1	these	these	PRON
taxlaw-2844	32	2	are	be	AUX
taxlaw-2844	32	3	not	not	PART
taxlaw-2844	32	4	the	the	DET
taxlaw-2844	32	5	only	only	ADJ
taxlaw-2844	32	6	estimates	estimate	NOUN
taxlaw-2844	32	7	available	available	ADJ
taxlaw-2844	32	8	now	now	ADV
taxlaw-2844	32	9	,	,	PUNCT
taxlaw-2844	32	10	and	and	CCONJ
taxlaw-2844	32	11	there	there	PRON
taxlaw-2844	32	12	is	be	VERB
taxlaw-2844	32	13	little	little	ADJ
taxlaw-2844	32	14	doubt	doubt	NOUN
taxlaw-2844	32	15	that	that	SCONJ
taxlaw-2844	32	16	new	new	ADJ
taxlaw-2844	32	17	estimates	estimate	NOUN
taxlaw-2844	32	18	will	will	AUX
taxlaw-2844	32	19	appear	appear	VERB
taxlaw-2844	32	20	in	in	ADP
taxlaw-2844	32	21	the	the	DET
taxlaw-2844	32	22	future	future	NOUN
taxlaw-2844	32	23	.	.	PUNCT
taxlaw-2844	33	1	it	it	PRON
taxlaw-2844	33	2	is	be	AUX
taxlaw-2844	33	3	worth	worth	ADJ
taxlaw-2844	33	4	noting	note	VERB
taxlaw-2844	33	5	,	,	PUNCT
taxlaw-2844	33	6	however	however	ADV
taxlaw-2844	33	7	,	,	PUNCT
taxlaw-2844	33	8	as	as	SCONJ
taxlaw-2844	33	9	martin	martin	PROPN
taxlaw-2844	33	10	sullivan	sullivan	PROPN
taxlaw-2844	33	11	has	have	AUX
taxlaw-2844	33	12	done	do	VERB
taxlaw-2844	33	13	in	in	ADP
taxlaw-2844	33	14	the	the	DET
taxlaw-2844	33	15	pages	page	NOUN
taxlaw-2844	33	16	of	of	ADP
taxlaw-2844	33	17	tax	tax	NOUN
taxlaw-2844	33	18	notes	note	NOUN
taxlaw-2844	33	19	,	,	PUNCT
taxlaw-2844	33	20	that	that	SCONJ
taxlaw-2844	33	21	if	if	SCONJ
taxlaw-2844	33	22	the	the	DET
taxlaw-2844	33	23	past	past	ADJ
taxlaw-2844	33	24	experience	experience	NOUN
taxlaw-2844	33	25	is	be	AUX
taxlaw-2844	33	26	any	any	DET
taxlaw-2844	33	27	guide	guide	NOUN
taxlaw-2844	33	28	,	,	PUNCT
taxlaw-2844	33	29	the	the	DET
taxlaw-2844	33	30	official	official	ADJ
taxlaw-2844	33	31	dynamic	dynamic	ADJ
taxlaw-2844	33	32	revenue	revenue	NOUN
taxlaw-2844	33	33	estimate	estimate	NOUN
taxlaw-2844	33	34	that	that	PRON
taxlaw-2844	33	35	may	may	AUX
taxlaw-2844	33	36	be	be	AUX
taxlaw-2844	33	37	eventually	eventually	ADV
taxlaw-2844	33	38	produced	produce	VERB
taxlaw-2844	33	39	by	by	ADP
taxlaw-2844	33	40	2017	2017	NUM
taxlaw-2844	33	41	]	]	PUNCT
taxlaw-2844	33	42	a	a	DET
taxlaw-2844	33	43	guide	guide	NOUN
taxlaw-2844	33	44	to	to	ADP
taxlaw-2844	33	45	the	the	DET
taxlaw-2844	33	46	gop	gop	PROPN
taxlaw-2844	33	47	tax	tax	NOUN
taxlaw-2844	33	48	plan	plan	NOUN
taxlaw-2844	33	49	115	115	NUM
taxlaw-2844	33	50	the	the	DET
taxlaw-2844	33	51	joint	joint	ADJ
taxlaw-2844	33	52	committee	committee	NOUN
taxlaw-2844	33	53	on	on	ADP
taxlaw-2844	33	54	taxation	taxation	NOUN
taxlaw-2844	33	55	is	be	AUX
taxlaw-2844	33	56	likely	likely	ADJ
taxlaw-2844	33	57	to	to	PART
taxlaw-2844	33	58	be	be	AUX
taxlaw-2844	33	59	fairly	fairly	ADV
taxlaw-2844	33	60	close	close	ADJ
taxlaw-2844	33	61	to	to	ADP
taxlaw-2844	33	62	the	the	DET
taxlaw-2844	33	63	one	one	NOUN
taxlaw-2844	33	64	offered	offer	VERB
taxlaw-2844	33	65	by	by	ADP
taxlaw-2844	33	66	the	the	DET
taxlaw-2844	33	67	tax	tax	NOUN
taxlaw-2844	33	68	policy	policy	NOUN
taxlaw-2844	33	69	center.2	center.2	NOUN
taxlaw-2844	33	70	last	last	ADV
taxlaw-2844	33	71	,	,	PUNCT
taxlaw-2844	33	72	but	but	CCONJ
taxlaw-2844	33	73	certainly	certainly	ADV
taxlaw-2844	33	74	not	not	PART
taxlaw-2844	33	75	least	least	ADJ
taxlaw-2844	33	76	,	,	PUNCT
taxlaw-2844	33	77	david	david	PROPN
taxlaw-2844	33	78	miller	miller	PROPN
taxlaw-2844	33	79	offers	offer	VERB
taxlaw-2844	33	80	a	a	DET
taxlaw-2844	33	81	perspective	perspective	NOUN
taxlaw-2844	33	82	of	of	ADP
taxlaw-2844	33	83	a	a	DET
taxlaw-2844	33	84	sophisticated	sophisticated	ADJ
taxlaw-2844	33	85	tax	tax	NOUN
taxlaw-2844	33	86	lawyer	lawyer	NOUN
taxlaw-2844	33	87	.	.	PUNCT
taxlaw-2844	34	1	his	his	PRON
taxlaw-2844	34	2	contribution	contribution	NOUN
taxlaw-2844	34	3	gives	give	VERB
taxlaw-2844	34	4	the	the	DET
taxlaw-2844	34	5	reader	reader	NOUN
taxlaw-2844	34	6	—	—	PUNCT
taxlaw-2844	34	7	especially	especially	ADV
taxlaw-2844	34	8	a	a	DET
taxlaw-2844	34	9	legislative	legislative	ADJ
taxlaw-2844	34	10	drafter	drafter	NOUN
taxlaw-2844	34	11	—	—	PUNCT
taxlaw-2844	34	12	a	a	DET
taxlaw-2844	34	13	glimpse	glimpse	NOUN
taxlaw-2844	34	14	of	of	ADP
taxlaw-2844	34	15	what	what	PRON
taxlaw-2844	34	16	to	to	PART
taxlaw-2844	34	17	expect	expect	VERB
taxlaw-2844	34	18	once	once	ADV
taxlaw-2844	34	19	the	the	DET
taxlaw-2844	34	20	tax	tax	NOUN
taxlaw-2844	34	21	bar	bar	NOUN
taxlaw-2844	34	22	engages	engage	VERB
taxlaw-2844	34	23	with	with	ADP
taxlaw-2844	34	24	the	the	DET
taxlaw-2844	34	25	new	new	ADJ
taxlaw-2844	34	26	rules	rule	NOUN
taxlaw-2844	34	27	.	.	PUNCT
taxlaw-2844	35	1	the	the	DET
taxlaw-2844	35	2	picture	picture	NOUN
taxlaw-2844	35	3	is	be	AUX
taxlaw-2844	35	4	far	far	ADV
taxlaw-2844	35	5	from	from	ADP
taxlaw-2844	35	6	rosy	rosy	ADJ
taxlaw-2844	35	7	.	.	PUNCT
taxlaw-2844	36	1	moreover	moreover	ADV
taxlaw-2844	36	2	,	,	PUNCT
taxlaw-2844	36	3	the	the	DET
taxlaw-2844	36	4	tax	tax	NOUN
taxlaw-2844	36	5	planning	planning	NOUN
taxlaw-2844	36	6	possibilities	possibility	NOUN
taxlaw-2844	36	7	that	that	PRON
taxlaw-2844	36	8	miller	miller	PROPN
taxlaw-2844	36	9	identifies	identify	VERB
taxlaw-2844	36	10	are	be	AUX
taxlaw-2844	36	11	,	,	PUNCT
taxlaw-2844	36	12	no	no	ADV
taxlaw-2844	36	13	doubt	doubt	ADV
taxlaw-2844	36	14	,	,	PUNCT
taxlaw-2844	36	15	just	just	ADV
taxlaw-2844	36	16	a	a	DET
taxlaw-2844	36	17	tip	tip	NOUN
taxlaw-2844	36	18	of	of	ADP
taxlaw-2844	36	19	the	the	DET
taxlaw-2844	36	20	iceberg	iceberg	NOUN
taxlaw-2844	36	21	.	.	PUNCT
taxlaw-2844	37	1	nor	nor	CCONJ
taxlaw-2844	37	2	is	be	AUX
taxlaw-2844	37	3	there	there	PRON
taxlaw-2844	37	4	any	any	DET
taxlaw-2844	37	5	doubt	doubt	NOUN
taxlaw-2844	37	6	that	that	SCONJ
taxlaw-2844	37	7	tax	tax	NOUN
taxlaw-2844	37	8	planning	planning	NOUN
taxlaw-2844	37	9	around	around	ADP
taxlaw-2844	37	10	the	the	DET
taxlaw-2844	37	11	plan	plan	NOUN
taxlaw-2844	37	12	’s	’s	PART
taxlaw-2844	37	13	new	new	ADJ
taxlaw-2844	37	14	rules	rule	NOUN
taxlaw-2844	37	15	is	be	AUX
taxlaw-2844	37	16	already	already	ADV
taxlaw-2844	37	17	underway	underway	ADJ
taxlaw-2844	37	18	,	,	PUNCT
taxlaw-2844	37	19	even	even	ADV
taxlaw-2844	37	20	though	though	SCONJ
taxlaw-2844	37	21	these	these	DET
taxlaw-2844	37	22	rules	rule	NOUN
taxlaw-2844	37	23	are	be	AUX
taxlaw-2844	37	24	only	only	ADV
taxlaw-2844	37	25	hypothetical	hypothetical	ADJ
taxlaw-2844	37	26	at	at	ADP
taxlaw-2844	37	27	this	this	DET
taxlaw-2844	37	28	point	point	NOUN
taxlaw-2844	37	29	.	.	PUNCT
taxlaw-2844	38	1	this	this	PRON
taxlaw-2844	38	2	brings	bring	VERB
taxlaw-2844	38	3	us	we	PRON
taxlaw-2844	38	4	full	full	ADJ
taxlaw-2844	38	5	circle	circle	NOUN
taxlaw-2844	38	6	to	to	ADP
taxlaw-2844	38	7	professor	professor	NOUN
taxlaw-2844	38	8	graetz	graetz	NOUN
taxlaw-2844	38	9	’s	’s	PART
taxlaw-2844	38	10	main	main	ADJ
taxlaw-2844	38	11	takeaway	takeaway	NOUN
taxlaw-2844	38	12	:	:	PUNCT
taxlaw-2844	38	13	enacting	enact	VERB
taxlaw-2844	38	14	a	a	DET
taxlaw-2844	38	15	tax	tax	NOUN
taxlaw-2844	38	16	system	system	NOUN
taxlaw-2844	38	17	that	that	PRON
taxlaw-2844	38	18	is	be	AUX
taxlaw-2844	38	19	literally	literally	ADV
taxlaw-2844	38	20	unprecedented	unprecedented	ADJ
taxlaw-2844	38	21	is	be	AUX
taxlaw-2844	38	22	fraught	fraught	ADJ
taxlaw-2844	38	23	with	with	ADP
taxlaw-2844	38	24	risks	risk	NOUN
taxlaw-2844	38	25	.	.	PUNCT
taxlaw-2844	39	1	the	the	DET
taxlaw-2844	39	2	plan	plan	NOUN
taxlaw-2844	39	3	offers	offer	VERB
taxlaw-2844	39	4	a	a	DET
taxlaw-2844	39	5	dramatic	dramatic	ADJ
taxlaw-2844	39	6	reform	reform	NOUN
taxlaw-2844	39	7	and	and	CCONJ
taxlaw-2844	39	8	raises	raise	VERB
taxlaw-2844	39	9	many	many	ADJ
taxlaw-2844	39	10	difficult	difficult	ADJ
taxlaw-2844	39	11	questions	question	NOUN
taxlaw-2844	39	12	.	.	PUNCT
taxlaw-2844	40	1	this	this	DET
taxlaw-2844	40	2	special	special	ADJ
taxlaw-2844	40	3	issue	issue	NOUN
taxlaw-2844	40	4	of	of	ADP
taxlaw-2844	40	5	the	the	DET
taxlaw-2844	40	6	columbia	columbia	PROPN
taxlaw-2844	40	7	journal	journal	PROPN
taxlaw-2844	40	8	of	of	ADP
taxlaw-2844	40	9	tax	tax	NOUN
taxlaw-2844	40	10	law	law	NOUN
taxlaw-2844	40	11	will	will	AUX
taxlaw-2844	40	12	serve	serve	VERB
taxlaw-2844	40	13	as	as	ADP
taxlaw-2844	40	14	an	an	DET
taxlaw-2844	40	15	invaluable	invaluable	ADJ
taxlaw-2844	40	16	educational	educational	ADJ
taxlaw-2844	40	17	tool	tool	NOUN
taxlaw-2844	40	18	for	for	ADP
taxlaw-2844	40	19	those	those	PRON
taxlaw-2844	40	20	studying	study	VERB
taxlaw-2844	40	21	the	the	DET
taxlaw-2844	40	22	plan	plan	NOUN
taxlaw-2844	40	23	or	or	CCONJ
taxlaw-2844	40	24	working	work	VERB
taxlaw-2844	40	25	to	to	PART
taxlaw-2844	40	26	improve	improve	VERB
taxlaw-2844	40	27	it	it	PRON
taxlaw-2844	40	28	.	.	PUNCT
taxlaw-2844	41	1	it	it	PRON
taxlaw-2844	41	2	will	will	AUX
taxlaw-2844	41	3	also	also	ADV
taxlaw-2844	41	4	serve	serve	VERB
taxlaw-2844	41	5	as	as	ADP
taxlaw-2844	41	6	a	a	DET
taxlaw-2844	41	7	guide	guide	NOUN
taxlaw-2844	41	8	for	for	ADP
taxlaw-2844	41	9	those	those	PRON
taxlaw-2844	41	10	brave	brave	ADJ
taxlaw-2844	41	11	enough	enough	ADV
taxlaw-2844	41	12	for	for	ADP
taxlaw-2844	41	13	forge	forge	NOUN
taxlaw-2844	41	14	ahead	ahead	ADV
taxlaw-2844	41	15	.	.	PUNCT
taxlaw-2844	42	1	2	2	NUM
taxlaw-2844	42	2	martin	martin	PROPN
taxlaw-2844	42	3	a.	a.	PROPN
taxlaw-2844	42	4	sullivan	sullivan	PROPN
taxlaw-2844	42	5	,	,	PUNCT
taxlaw-2844	42	6	new	new	ADJ
taxlaw-2844	42	7	tpc	tpc	NOUN
taxlaw-2844	42	8	models	model	NOUN
taxlaw-2844	42	9	challenge	challenge	VERB
taxlaw-2844	42	10	the	the	DET
taxlaw-2844	42	11	tax	tax	NOUN
taxlaw-2844	42	12	foundation	foundation	NOUN
taxlaw-2844	42	13	,	,	PUNCT
taxlaw-2844	42	14	153	153	NUM
taxlaw-2844	42	15	tax	tax	NOUN
taxlaw-2844	42	16	notes	note	NOUN
taxlaw-2844	42	17	7	7	NUM
taxlaw-2844	42	18	,	,	PUNCT
taxlaw-2844	42	19	10	10	NUM
taxlaw-2844	42	20	-	-	SYM
taxlaw-2844	42	21	11	11	NUM
taxlaw-2844	42	22	(	(	PUNCT
taxlaw-2844	42	23	2016	2016	NUM
taxlaw-2844	42	24	)	)	PUNCT
taxlaw-2844	42	25	.	.	PUNCT
taxlaw-2844	43	1	the	the	DET
taxlaw-2844	43	2	committee	committee	NOUN
taxlaw-2844	43	3	for	for	ADP
taxlaw-2844	43	4	a	a	DET
taxlaw-2844	43	5	responsible	responsible	ADJ
taxlaw-2844	43	6	federal	federal	ADJ
taxlaw-2844	43	7	budget	budget	NOUN
taxlaw-2844	43	8	shares	share	NOUN
taxlaw-2844	43	9	sullivan	sullivan	PROPN
taxlaw-2844	43	10	’s	’s	PART
taxlaw-2844	43	11	view	view	NOUN
taxlaw-2844	43	12	.	.	PUNCT
taxlaw-2844	44	1	see	see	VERB
taxlaw-2844	44	2	committee	committee	NOUN
taxlaw-2844	44	3	for	for	ADP
taxlaw-2844	44	4	a	a	DET
taxlaw-2844	44	5	responsible	responsible	ADJ
taxlaw-2844	44	6	federal	federal	ADJ
taxlaw-2844	44	7	budget	budget	NOUN
taxlaw-2844	44	8	,	,	PUNCT
taxlaw-2844	44	9	how	how	SCONJ
taxlaw-2844	44	10	much	much	ADJ
taxlaw-2844	44	11	does	do	AUX
taxlaw-2844	44	12	the	the	DET
taxlaw-2844	44	13	house	house	PROPN
taxlaw-2844	44	14	gop	gop	PROPN
taxlaw-2844	44	15	tax	tax	NOUN
taxlaw-2844	44	16	plan	plan	NOUN
taxlaw-2844	44	17	cost	cost	NOUN
taxlaw-2844	44	18	?	?	PUNCT
taxlaw-2844	45	1	(	(	PUNCT
taxlaw-2844	45	2	mar	mar	PROPN
taxlaw-2844	45	3	.	.	PROPN
taxlaw-2844	45	4	8	8	NUM
taxlaw-2844	45	5	,	,	PUNCT
taxlaw-2844	45	6	2017	2017	NUM
taxlaw-2844	45	7	)	)	PUNCT
taxlaw-2844	45	8	,	,	PUNCT
taxlaw-2844	45	9	http://www.crfb.org/blogs/how-much-does-house-gop-tax-plan-cost	http://www.crfb.org/blogs/how-much-does-house-gop-tax-plan-cost	X
taxlaw-2844	46	1	[	[	X
taxlaw-2844	46	2	perma.cc/nw7l-3ly3	perma.cc/nw7l-3ly3	NOUN
taxlaw-2844	46	3	]	]	X
taxlaw-2844	46	4	.	.	PUNCT