id	sid	tid	token	lemma	pos
taxlaw-2847	1	1	microsoft	microsoft	PROPN
taxlaw-2847	1	2	word	word	NOUN
taxlaw-2847	1	3	8	8	NUM
taxlaw-2847	1	4	-	-	SYM
taxlaw-2847	1	5	2	2	NUM
taxlaw-2847	1	6	-	-	PUNCT
taxlaw-2847	1	7	graetz	graetz	NOUN
taxlaw-2847	1	8	vertical	vertical	NOUN
taxlaw-2847	1	9	(	(	PUNCT
taxlaw-2847	1	10	15).docx	15).docx	NUM
taxlaw-2847	1	11	the	the	DET
taxlaw-2847	1	12	known	know	VERB
taxlaw-2847	1	13	unknowns	unknown	NOUN
taxlaw-2847	1	14	of	of	ADP
taxlaw-2847	1	15	the	the	DET
taxlaw-2847	1	16	business	business	NOUN
taxlaw-2847	1	17	tax	tax	NOUN
taxlaw-2847	1	18	reforms	reform	NOUN
taxlaw-2847	1	19	proposed	propose	VERB
taxlaw-2847	1	20	in	in	ADP
taxlaw-2847	1	21	the	the	DET
taxlaw-2847	1	22	house	house	PROPN
taxlaw-2847	1	23	republican	republican	PROPN
taxlaw-2847	1	24	blueprint	blueprint	PROPN
taxlaw-2847	1	25	m	m	VERB
taxlaw-2847	2	1	i	i	INTJ
taxlaw-2847	2	2	c	c	NOUN
taxlaw-2847	2	3	h	h	NOUN
taxlaw-2847	2	4	a	a	DET
taxlaw-2847	2	5	e	e	NOUN
taxlaw-2847	2	6	l	l	NOUN
taxlaw-2847	2	7	j	j	PROPN
taxlaw-2847	2	8	.	.	PUNCT
taxlaw-2847	3	1	g	g	PROPN
taxlaw-2847	3	2	r	r	PROPN
taxlaw-2847	3	3	a	a	DET
taxlaw-2847	3	4	e	e	NOUN
taxlaw-2847	3	5	t	t	NOUN
taxlaw-2847	3	6	z	z	NOUN
taxlaw-2847	4	1	c	c	NOUN
taxlaw-2847	4	2	o	o	NOUN
taxlaw-2847	4	3	l	l	X
taxlaw-2847	4	4	u	u	NOUN
taxlaw-2847	4	5	m	m	PROPN
taxlaw-2847	4	6	b	b	NOUN
taxlaw-2847	4	7	i	i	PRON
taxlaw-2847	4	8	a	a	DET
taxlaw-2847	4	9	l	l	NOUN
taxlaw-2847	4	10	a	a	DET
taxlaw-2847	4	11	w	w	NOUN
taxlaw-2847	4	12	s	s	NOUN
taxlaw-2847	4	13	c	c	NOUN
taxlaw-2847	4	14	h	h	NOUN
taxlaw-2847	5	1	o	o	NOUN
taxlaw-2847	5	2	o	o	X
taxlaw-2847	6	1	l	l	NOUN
taxlaw-2847	6	2	p	p	NOUN
taxlaw-2847	6	3	r	r	NOUN
taxlaw-2847	6	4	o	o	X
taxlaw-2847	6	5	f	f	X
taxlaw-2847	6	6	e	e	X
taxlaw-2847	6	7	s	s	PROPN
taxlaw-2847	6	8	s	s	NOUN
taxlaw-2847	6	9	o	o	NOUN
taxlaw-2847	6	10	r	r	NOUN
taxlaw-2847	6	11	o	o	X
taxlaw-2847	6	12	f	f	X
taxlaw-2847	6	13	l	l	NOUN
taxlaw-2847	6	14	a	a	DET
taxlaw-2847	6	15	w	w	PROPN
taxlaw-2847	6	16	3/28/2017	3/28/2017	NUM
taxlaw-2847	6	17	©	©	PROPN
taxlaw-2847	6	18	2017	2017	NUM
taxlaw-2847	6	19	color	color	NOUN
taxlaw-2847	6	20	slides	slide	NOUN
taxlaw-2847	6	21	are	be	AUX
taxlaw-2847	6	22	available	available	ADJ
taxlaw-2847	6	23	for	for	ADP
taxlaw-2847	6	24	download	download	NOUN
taxlaw-2847	6	25	at	at	ADP
taxlaw-2847	6	26	:	:	PUNCT
taxlaw-2847	6	27	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2910569	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2910569	PROPN
taxlaw-2847	6	28	118	118	NUM
taxlaw-2847	6	29	columbia	columbia	PROPN
taxlaw-2847	6	30	journal	journal	PROPN
taxlaw-2847	6	31	of	of	ADP
taxlaw-2847	6	32	tax	tax	NOUN
taxlaw-2847	6	33	law	law	NOUN
taxlaw-2847	7	1	[	[	X
taxlaw-2847	7	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	7	3	3	3	NUM
taxlaw-2847	7	4	table	table	NOUN
taxlaw-2847	7	5	of	of	ADP
taxlaw-2847	7	6	contents	content	NOUN
taxlaw-2847	7	7	slide	slide	VERB
taxlaw-2847	7	8	no	no	INTJ
taxlaw-2847	7	9	.	.	PUNCT
taxlaw-2847	8	1	page	page	NOUN
taxlaw-2847	8	2	no	no	INTJ
taxlaw-2847	8	3	.	.	PUNCT
taxlaw-2847	9	1	known	know	VERB
taxlaw-2847	9	2	knowns	known	NOUN
taxlaw-2847	9	3	introduction	introduction	NOUN
taxlaw-2847	9	4	4	4	NUM
taxlaw-2847	9	5	119	119	NUM
taxlaw-2847	9	6	more	more	ADJ
taxlaw-2847	9	7	like	like	ADP
taxlaw-2847	9	8	a	a	DET
taxlaw-2847	9	9	vat	vat	NOUN
taxlaw-2847	9	10	than	than	ADP
taxlaw-2847	9	11	a	a	DET
taxlaw-2847	9	12	corporate	corporate	ADJ
taxlaw-2847	9	13	tax	tax	NOUN
taxlaw-2847	9	14	5	5	NUM
taxlaw-2847	9	15	120	120	NUM
taxlaw-2847	9	16	transforming	transform	VERB
taxlaw-2847	9	17	the	the	DET
taxlaw-2847	9	18	corporate	corporate	ADJ
taxlaw-2847	9	19	income	income	NOUN
taxlaw-2847	9	20	tax	tax	NOUN
taxlaw-2847	9	21	into	into	ADP
taxlaw-2847	9	22	a	a	DET
taxlaw-2847	9	23	dbcft	dbcft	ADJ
taxlaw-2847	9	24	6	6	NUM
taxlaw-2847	9	25	121	121	NUM
taxlaw-2847	9	26	shifting	shift	VERB
taxlaw-2847	9	27	tax	tax	NOUN
taxlaw-2847	9	28	to	to	ADP
taxlaw-2847	9	29	where	where	SCONJ
taxlaw-2847	9	30	goods	good	NOUN
taxlaw-2847	9	31	and	and	CCONJ
taxlaw-2847	9	32	services	service	NOUN
taxlaw-2847	9	33	are	be	AUX
taxlaw-2847	9	34	sold	sell	VERB
taxlaw-2847	9	35	7	7	NUM
taxlaw-2847	9	36	122	122	NUM
taxlaw-2847	9	37	solves	solve	NOUN
taxlaw-2847	9	38	international	international	ADJ
taxlaw-2847	9	39	corporate	corporate	ADJ
taxlaw-2847	9	40	tax	tax	NOUN
taxlaw-2847	9	41	problems	problem	NOUN
taxlaw-2847	9	42	8	8	NUM
taxlaw-2847	9	43	-	-	SYM
taxlaw-2847	9	44	9	9	NUM
taxlaw-2847	9	45	123	123	NUM
taxlaw-2847	9	46	-	-	SYM
taxlaw-2847	9	47	124	124	NUM
taxlaw-2847	9	48	a	a	DET
taxlaw-2847	9	49	unique	unique	ADJ
taxlaw-2847	9	50	tax	tax	NOUN
taxlaw-2847	9	51	10	10	NUM
taxlaw-2847	9	52	125	125	NUM
taxlaw-2847	9	53	known	know	VERB
taxlaw-2847	9	54	unknowns	unknown	NOUN
taxlaw-2847	9	55	effects	effect	NOUN
taxlaw-2847	9	56	on	on	ADP
taxlaw-2847	9	57	prices	price	NOUN
taxlaw-2847	9	58	of	of	ADP
taxlaw-2847	9	59	goods	good	NOUN
taxlaw-2847	9	60	and	and	CCONJ
taxlaw-2847	9	61	services	service	NOUN
taxlaw-2847	9	62	and/or	and/or	CCONJ
taxlaw-2847	9	63	exchange	exchange	NOUN
taxlaw-2847	9	64	rates	rate	NOUN
taxlaw-2847	9	65	11	11	NUM
taxlaw-2847	9	66	-	-	SYM
taxlaw-2847	9	67	12	12	NUM
taxlaw-2847	9	68	126	126	NUM
taxlaw-2847	9	69	-	-	SYM
taxlaw-2847	9	70	127	127	NUM
taxlaw-2847	9	71	the	the	DET
taxlaw-2847	9	72	impact	impact	NOUN
taxlaw-2847	9	73	of	of	ADP
taxlaw-2847	9	74	a	a	DET
taxlaw-2847	9	75	potential	potential	ADJ
taxlaw-2847	9	76	25	25	NUM
taxlaw-2847	9	77	percent	percent	NOUN
taxlaw-2847	9	78	rise	rise	NOUN
taxlaw-2847	9	79	in	in	ADP
taxlaw-2847	9	80	the	the	DET
taxlaw-2847	9	81	value	value	NOUN
taxlaw-2847	9	82	of	of	ADP
taxlaw-2847	9	83	the	the	DET
taxlaw-2847	9	84	dollar	dollar	NOUN
taxlaw-2847	9	85	13	13	NUM
taxlaw-2847	9	86	-	-	SYM
taxlaw-2847	9	87	16	16	NUM
taxlaw-2847	9	88	128	128	NUM
taxlaw-2847	9	89	-	-	SYM
taxlaw-2847	9	90	131	131	NUM
taxlaw-2847	9	91	the	the	DET
taxlaw-2847	9	92	impact	impact	NOUN
taxlaw-2847	9	93	of	of	ADP
taxlaw-2847	9	94	exchange	exchange	NOUN
taxlaw-2847	9	95	rate	rate	NOUN
taxlaw-2847	9	96	adjustments	adjustment	NOUN
taxlaw-2847	9	97	17	17	NUM
taxlaw-2847	9	98	132	132	NUM
taxlaw-2847	9	99	potential	potential	ADJ
taxlaw-2847	9	100	price	price	NOUN
taxlaw-2847	9	101	effects	effect	NOUN
taxlaw-2847	9	102	18	18	NUM
taxlaw-2847	9	103	-	-	SYM
taxlaw-2847	9	104	19	19	NUM
taxlaw-2847	9	105	133	133	NUM
taxlaw-2847	9	106	-	-	SYM
taxlaw-2847	9	107	134	134	NUM
taxlaw-2847	9	108	potential	potential	ADJ
taxlaw-2847	9	109	effects	effect	NOUN
taxlaw-2847	9	110	on	on	ADP
taxlaw-2847	9	111	wages	wage	NOUN
taxlaw-2847	9	112	20	20	NUM
taxlaw-2847	9	113	135	135	NUM
taxlaw-2847	9	114	impact	impact	NOUN
taxlaw-2847	9	115	on	on	ADP
taxlaw-2847	9	116	trade	trade	NOUN
taxlaw-2847	9	117	agreements	agreement	NOUN
taxlaw-2847	9	118	21	21	NUM
taxlaw-2847	9	119	-	-	SYM
taxlaw-2847	9	120	24	24	NUM
taxlaw-2847	9	121	136	136	NUM
taxlaw-2847	9	122	-	-	SYM
taxlaw-2847	9	123	9	9	NUM
taxlaw-2847	9	124	bilateral	bilateral	ADJ
taxlaw-2847	9	125	income	income	NOUN
taxlaw-2847	9	126	tax	tax	NOUN
taxlaw-2847	9	127	treaties	treaty	NOUN
taxlaw-2847	9	128	25	25	NUM
taxlaw-2847	9	129	-	-	SYM
taxlaw-2847	9	130	26	26	NUM
taxlaw-2847	9	131	140	140	NUM
taxlaw-2847	9	132	-	-	SYM
taxlaw-2847	9	133	141	141	NUM
taxlaw-2847	9	134	a	a	DET
taxlaw-2847	9	135	constitutional	constitutional	ADJ
taxlaw-2847	9	136	challenge	challenge	NOUN
taxlaw-2847	9	137	to	to	ADP
taxlaw-2847	9	138	dbcft	dbcft	PROPN
taxlaw-2847	9	139	seems	seem	VERB
taxlaw-2847	9	140	inevitable	inevitable	ADJ
taxlaw-2847	9	141	27	27	NUM
taxlaw-2847	9	142	142	142	NUM
taxlaw-2847	9	143	the	the	DET
taxlaw-2847	9	144	rate	rate	NOUN
taxlaw-2847	9	145	of	of	ADP
taxlaw-2847	9	146	tax	tax	NOUN
taxlaw-2847	9	147	matters	matter	NOUN
taxlaw-2847	9	148	28	28	NUM
taxlaw-2847	9	149	-	-	SYM
taxlaw-2847	9	150	29	29	NUM
taxlaw-2847	9	151	143	143	NUM
taxlaw-2847	9	152	-	-	SYM
taxlaw-2847	9	153	144	144	NUM
taxlaw-2847	9	154	revenue	revenue	NOUN
taxlaw-2847	9	155	30	30	NUM
taxlaw-2847	9	156	145	145	NUM
taxlaw-2847	9	157	how	how	SCONJ
taxlaw-2847	9	158	will	will	AUX
taxlaw-2847	9	159	state	state	NOUN
taxlaw-2847	9	160	and	and	CCONJ
taxlaw-2847	9	161	local	local	ADJ
taxlaw-2847	9	162	governments	government	NOUN
taxlaw-2847	9	163	react	react	VERB
taxlaw-2847	9	164	31	31	NUM
taxlaw-2847	9	165	146	146	NUM
taxlaw-2847	9	166	enactment	enactment	NOUN
taxlaw-2847	9	167	through	through	ADP
taxlaw-2847	9	168	the	the	DET
taxlaw-2847	9	169	reconciliation	reconciliation	NOUN
taxlaw-2847	9	170	process	process	NOUN
taxlaw-2847	9	171	32	32	NUM
taxlaw-2847	9	172	147	147	NUM
taxlaw-2847	9	173	accounting	accounting	NOUN
taxlaw-2847	9	174	treatment	treatment	NOUN
taxlaw-2847	9	175	33	33	NUM
taxlaw-2847	9	176	148	148	NUM
taxlaw-2847	9	177	burdens	burden	NOUN
taxlaw-2847	9	178	of	of	ADP
taxlaw-2847	9	179	the	the	DET
taxlaw-2847	9	180	tax	tax	NOUN
taxlaw-2847	9	181	34	34	NUM
taxlaw-2847	9	182	-	-	SYM
taxlaw-2847	9	183	35	35	NUM
taxlaw-2847	9	184	149	149	NUM
taxlaw-2847	9	185	-	-	SYM
taxlaw-2847	9	186	150	150	NUM
taxlaw-2847	9	187	different	different	ADJ
taxlaw-2847	9	188	kinds	kind	NOUN
taxlaw-2847	9	189	of	of	ADP
taxlaw-2847	9	190	known	know	VERB
taxlaw-2847	9	191	unknowns	unknown	NOUN
taxlaw-2847	9	192	36	36	NUM
taxlaw-2847	9	193	151	151	NUM
taxlaw-2847	9	194	losses	loss	NOUN
taxlaw-2847	9	195	37	37	NUM
taxlaw-2847	9	196	152	152	NUM
taxlaw-2847	9	197	mergers	merger	NOUN
taxlaw-2847	9	198	38	38	NUM
taxlaw-2847	9	199	153	153	NUM
taxlaw-2847	9	200	differences	difference	NOUN
taxlaw-2847	9	201	in	in	ADP
taxlaw-2847	9	202	taxation	taxation	NOUN
taxlaw-2847	9	203	of	of	ADP
taxlaw-2847	9	204	corporations	corporation	NOUN
taxlaw-2847	9	205	and	and	CCONJ
taxlaw-2847	9	206	flow	flow	NOUN
taxlaw-2847	9	207	-	-	PUNCT
taxlaw-2847	9	208	through	through	ADP
taxlaw-2847	9	209	entities	entity	NOUN
taxlaw-2847	9	210	39	39	NUM
taxlaw-2847	9	211	154	154	NUM
taxlaw-2847	9	212	enforcement	enforcement	NOUN
taxlaw-2847	9	213	40	40	NUM
taxlaw-2847	9	214	155	155	NUM
taxlaw-2847	9	215	exemptions	exemption	NOUN
taxlaw-2847	9	216	41	41	NUM
taxlaw-2847	9	217	156	156	NUM
taxlaw-2847	9	218	inherently	inherently	ADV
taxlaw-2847	9	219	mobile	mobile	ADJ
taxlaw-2847	9	220	industries	industry	NOUN
taxlaw-2847	9	221	42	42	NUM
taxlaw-2847	9	222	157	157	NUM
taxlaw-2847	9	223	financial	financial	ADJ
taxlaw-2847	9	224	transactions	transaction	NOUN
taxlaw-2847	9	225	43	43	NUM
taxlaw-2847	9	226	158	158	NUM
taxlaw-2847	9	227	taxation	taxation	NOUN
taxlaw-2847	9	228	of	of	ADP
taxlaw-2847	9	229	financial	financial	ADJ
taxlaw-2847	9	230	institutions	institution	NOUN
taxlaw-2847	9	231	44	44	NUM
taxlaw-2847	9	232	159	159	NUM
taxlaw-2847	9	233	relationship	relationship	NOUN
taxlaw-2847	9	234	to	to	ADP
taxlaw-2847	9	235	individual	individual	ADJ
taxlaw-2847	9	236	taxation	taxation	NOUN
taxlaw-2847	9	237	45	45	NUM
taxlaw-2847	9	238	160	160	NUM
taxlaw-2847	9	239	transition	transition	NOUN
taxlaw-2847	9	240	46	46	NUM
taxlaw-2847	9	241	161	161	NUM
taxlaw-2847	9	242	some	some	DET
taxlaw-2847	9	243	alternatives	alternative	NOUN
taxlaw-2847	9	244	to	to	ADP
taxlaw-2847	9	245	the	the	DET
taxlaw-2847	9	246	dbcft	dbcft	NOUN
taxlaw-2847	9	247	47	47	NUM
taxlaw-2847	9	248	162	162	NUM
taxlaw-2847	9	249	appendix	appendix	NOUN
taxlaw-2847	9	250	:	:	PUNCT
taxlaw-2847	9	251	a	a	DET
taxlaw-2847	9	252	bibliography	bibliography	NOUN
taxlaw-2847	9	253	48	48	NUM
taxlaw-2847	9	254	163	163	NUM
taxlaw-2847	9	255	2017	2017	NUM
taxlaw-2847	9	256	]	]	PUNCT
taxlaw-2847	9	257	the	the	DET
taxlaw-2847	9	258	known	know	VERB
taxlaw-2847	9	259	unknowns	unknown	NOUN
taxlaw-2847	9	260	of	of	ADP
taxlaw-2847	9	261	the	the	DET
taxlaw-2847	9	262	business	business	NOUN
taxlaw-2847	9	263	tax	tax	NOUN
taxlaw-2847	9	264	reforms	reform	NOUN
taxlaw-2847	9	265	proposed	propose	VERB
taxlaw-2847	9	266	119	119	NUM
taxlaw-2847	9	267	4	4	NUM
taxlaw-2847	9	268	the	the	DET
taxlaw-2847	9	269	known	know	VERB
taxlaw-2847	9	270	unknowns	unknown	NOUN
taxlaw-2847	9	271	of	of	ADP
taxlaw-2847	9	272	the	the	DET
taxlaw-2847	9	273	business	business	NOUN
taxlaw-2847	9	274	tax	tax	NOUN
taxlaw-2847	9	275	reforms	reform	NOUN
taxlaw-2847	9	276	proposed	propose	VERB
taxlaw-2847	9	277	in	in	ADP
taxlaw-2847	9	278	the	the	DET
taxlaw-2847	9	279	house	house	PROPN
taxlaw-2847	9	280	republican	republican	PROPN
taxlaw-2847	9	281	’s	’s	PART
taxlaw-2847	9	282	blueprint	blueprint	NOUN
taxlaw-2847	9	283	thanks	thank	NOUN
taxlaw-2847	9	284	to	to	ADP
taxlaw-2847	9	285	donald	donald	PROPN
taxlaw-2847	9	286	rumsfeld	rumsfeld	PROPN
taxlaw-2847	9	287	•	•	ADP
taxlaw-2847	9	288	in	in	ADP
taxlaw-2847	9	289	2002	2002	NUM
taxlaw-2847	9	290	,	,	PUNCT
taxlaw-2847	9	291	referring	refer	VERB
taxlaw-2847	9	292	to	to	ADP
taxlaw-2847	9	293	iraq	iraq	PROPN
taxlaw-2847	9	294	and	and	CCONJ
taxlaw-2847	9	295	its	its	PRON
taxlaw-2847	9	296	relationship	relationship	NOUN
taxlaw-2847	9	297	to	to	ADP
taxlaw-2847	9	298	terrorism	terrorism	NOUN
taxlaw-2847	9	299	,	,	PUNCT
taxlaw-2847	9	300	donald	donald	PROPN
taxlaw-2847	9	301	rumsfeld	rumsfeld	PROPN
taxlaw-2847	9	302	declared	declare	VERB
taxlaw-2847	9	303	“	"	PUNCT
taxlaw-2847	9	304	that	that	SCONJ
taxlaw-2847	9	305	there	there	PRON
taxlaw-2847	9	306	are	be	VERB
taxlaw-2847	9	307	known	know	VERB
taxlaw-2847	9	308	knowns	known	NOUN
taxlaw-2847	9	309	,	,	PUNCT
taxlaw-2847	9	310	there	there	PRON
taxlaw-2847	9	311	are	be	VERB
taxlaw-2847	9	312	things	thing	NOUN
taxlaw-2847	9	313	we	we	PRON
taxlaw-2847	9	314	know	know	VERB
taxlaw-2847	9	315	we	we	PRON
taxlaw-2847	9	316	know	know	VERB
taxlaw-2847	9	317	.	.	PUNCT
taxlaw-2847	10	1	we	we	PRON
taxlaw-2847	10	2	also	also	ADV
taxlaw-2847	10	3	know	know	VERB
taxlaw-2847	10	4	that	that	SCONJ
taxlaw-2847	10	5	there	there	PRON
taxlaw-2847	10	6	are	be	VERB
taxlaw-2847	10	7	known	know	VERB
taxlaw-2847	10	8	-	-	PUNCT
taxlaw-2847	10	9	unknowns	unknown	NOUN
taxlaw-2847	10	10	,	,	PUNCT
taxlaw-2847	10	11	that	that	PRON
taxlaw-2847	10	12	is	be	AUX
taxlaw-2847	10	13	to	to	PART
taxlaw-2847	10	14	say	say	VERB
taxlaw-2847	10	15	we	we	PRON
taxlaw-2847	10	16	know	know	VERB
taxlaw-2847	10	17	there	there	PRON
taxlaw-2847	10	18	are	be	VERB
taxlaw-2847	10	19	some	some	DET
taxlaw-2847	10	20	things	thing	NOUN
taxlaw-2847	10	21	that	that	PRON
taxlaw-2847	10	22	we	we	PRON
taxlaw-2847	10	23	do	do	AUX
taxlaw-2847	10	24	not	not	PART
taxlaw-2847	10	25	know	know	VERB
taxlaw-2847	10	26	,	,	PUNCT
taxlaw-2847	10	27	but	but	CCONJ
taxlaw-2847	10	28	there	there	PRON
taxlaw-2847	10	29	are	be	VERB
taxlaw-2847	10	30	also	also	ADV
taxlaw-2847	10	31	unknown	unknown	ADJ
taxlaw-2847	10	32	-	-	PUNCT
taxlaw-2847	10	33	unknowns	unknown	NOUN
taxlaw-2847	10	34	—	—	PUNCT
taxlaw-2847	10	35	the	the	DET
taxlaw-2847	10	36	ones	one	NOUN
taxlaw-2847	10	37	that	that	PRON
taxlaw-2847	10	38	we	we	PRON
taxlaw-2847	10	39	do	do	AUX
taxlaw-2847	10	40	n’t	not	PART
taxlaw-2847	10	41	know	know	VERB
taxlaw-2847	10	42	we	we	PRON
taxlaw-2847	10	43	do	do	AUX
taxlaw-2847	10	44	n’t	not	PART
taxlaw-2847	10	45	know	know	VERB
taxlaw-2847	10	46	.	.	PUNCT
taxlaw-2847	10	47	”	"	PUNCT
taxlaw-2847	11	1	•	•	CCONJ
taxlaw-2847	11	2	there	there	PRON
taxlaw-2847	11	3	was	be	VERB
taxlaw-2847	11	4	nothing	nothing	PRON
taxlaw-2847	11	5	new	new	ADJ
taxlaw-2847	11	6	in	in	ADP
taxlaw-2847	11	7	what	what	PRON
taxlaw-2847	11	8	rumsfeld	rumsfeld	PROPN
taxlaw-2847	11	9	said	say	VERB
taxlaw-2847	11	10	,	,	PUNCT
taxlaw-2847	11	11	and	and	CCONJ
taxlaw-2847	11	12	some	some	PRON
taxlaw-2847	11	13	thought	think	VERB
taxlaw-2847	11	14	he	he	PRON
taxlaw-2847	11	15	was	be	AUX
taxlaw-2847	11	16	uttering	utter	VERB
taxlaw-2847	11	17	evasive	evasive	ADJ
taxlaw-2847	11	18	gibberish	gibberish	NOUN
taxlaw-2847	11	19	,	,	PUNCT
taxlaw-2847	11	20	but	but	CCONJ
taxlaw-2847	11	21	rumsfeld	rumsfeld	PROPN
taxlaw-2847	11	22	’s	’s	PART
taxlaw-2847	11	23	classifications	classification	NOUN
taxlaw-2847	11	24	are	be	AUX
taxlaw-2847	11	25	quite	quite	ADV
taxlaw-2847	11	26	useful	useful	ADJ
taxlaw-2847	11	27	.	.	PUNCT
taxlaw-2847	12	1	exploring	explore	VERB
taxlaw-2847	12	2	known	know	VERB
taxlaw-2847	12	3	unknowns	unknown	NOUN
taxlaw-2847	12	4	is	be	AUX
taxlaw-2847	12	5	,	,	PUNCT
taxlaw-2847	12	6	for	for	ADP
taxlaw-2847	12	7	example	example	NOUN
taxlaw-2847	12	8	,	,	PUNCT
taxlaw-2847	12	9	much	much	ADJ
taxlaw-2847	12	10	of	of	ADP
taxlaw-2847	12	11	the	the	DET
taxlaw-2847	12	12	work	work	NOUN
taxlaw-2847	12	13	of	of	ADP
taxlaw-2847	12	14	science	science	NOUN
taxlaw-2847	12	15	.	.	PUNCT
taxlaw-2847	13	1	•	•	PROPN
taxlaw-2847	13	2	donald	donald	PROPN
taxlaw-2847	13	3	rumsfeld	rumsfeld	PROPN
taxlaw-2847	13	4	turned	turn	VERB
taxlaw-2847	13	5	out	out	ADP
taxlaw-2847	13	6	to	to	PART
taxlaw-2847	13	7	be	be	AUX
taxlaw-2847	13	8	a	a	DET
taxlaw-2847	13	9	better	well	ADJ
taxlaw-2847	13	10	epistemologist	epistemologist	NOUN
taxlaw-2847	13	11	than	than	ADP
taxlaw-2847	13	12	a	a	DET
taxlaw-2847	13	13	defense	defense	NOUN
taxlaw-2847	13	14	secretary	secretary	NOUN
taxlaw-2847	13	15	.	.	PUNCT
taxlaw-2847	14	1	•	•	INTJ
taxlaw-2847	14	2	i	i	PRON
taxlaw-2847	14	3	shall	shall	AUX
taxlaw-2847	14	4	begin	begin	VERB
taxlaw-2847	14	5	briefly	briefly	ADV
taxlaw-2847	14	6	with	with	ADP
taxlaw-2847	14	7	some	some	DET
taxlaw-2847	14	8	known	know	VERB
taxlaw-2847	14	9	knowns	known	NOUN
taxlaw-2847	14	10	about	about	ADP
taxlaw-2847	14	11	the	the	DET
taxlaw-2847	14	12	house	house	PROPN
taxlaw-2847	14	13	blueprint	blueprint	PROPN
taxlaw-2847	14	14	’s	’s	PART
taxlaw-2847	14	15	proposal	proposal	NOUN
taxlaw-2847	14	16	then	then	ADV
taxlaw-2847	14	17	turn	turn	VERB
taxlaw-2847	14	18	to	to	ADP
taxlaw-2847	14	19	known	know	VERB
taxlaw-2847	14	20	unknowns	unknown	NOUN
taxlaw-2847	14	21	.	.	PUNCT
taxlaw-2847	15	1	≠	≠	PROPN
taxlaw-2847	15	2	since	since	SCONJ
taxlaw-2847	15	3	both	both	DET
taxlaw-2847	15	4	fall	fall	VERB
taxlaw-2847	15	5	into	into	ADP
taxlaw-2847	15	6	categories	category	NOUN
taxlaw-2847	15	7	of	of	ADP
taxlaw-2847	15	8	knowns	knowns	PROPN
taxlaw-2847	15	9	,	,	PUNCT
taxlaw-2847	15	10	i	i	PRON
taxlaw-2847	15	11	am	be	AUX
taxlaw-2847	15	12	not	not	PART
taxlaw-2847	15	13	trying	try	VERB
taxlaw-2847	15	14	here	here	ADV
taxlaw-2847	15	15	to	to	PART
taxlaw-2847	15	16	be	be	AUX
taxlaw-2847	15	17	original	original	ADJ
taxlaw-2847	15	18	.	.	PUNCT
taxlaw-2847	16	1	120	120	NUM
taxlaw-2847	16	2	columbia	columbia	PROPN
taxlaw-2847	16	3	journal	journal	PROPN
taxlaw-2847	16	4	of	of	ADP
taxlaw-2847	16	5	tax	tax	NOUN
taxlaw-2847	16	6	law	law	NOUN
taxlaw-2847	17	1	[	[	X
taxlaw-2847	17	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	17	3	5	5	NUM
taxlaw-2847	17	4	more	more	ADJ
taxlaw-2847	17	5	like	like	ADP
taxlaw-2847	17	6	a	a	DET
taxlaw-2847	17	7	vat	vat	NOUN
taxlaw-2847	17	8	than	than	ADP
taxlaw-2847	17	9	a	a	DET
taxlaw-2847	17	10	corporate	corporate	ADJ
taxlaw-2847	17	11	tax	tax	NOUN
taxlaw-2847	17	12	•	•	ADP
taxlaw-2847	17	13	the	the	DET
taxlaw-2847	17	14	business	business	NOUN
taxlaw-2847	17	15	tax	tax	NOUN
taxlaw-2847	17	16	reform	reform	NOUN
taxlaw-2847	17	17	proposed	propose	VERB
taxlaw-2847	17	18	in	in	ADP
taxlaw-2847	17	19	the	the	DET
taxlaw-2847	17	20	blueprint	blueprint	NOUN
taxlaw-2847	17	21	looks	look	VERB
taxlaw-2847	17	22	very	very	ADV
taxlaw-2847	17	23	much	much	ADV
taxlaw-2847	17	24	like	like	ADP
taxlaw-2847	17	25	a	a	DET
taxlaw-2847	17	26	reform	reform	NOUN
taxlaw-2847	17	27	of	of	ADP
taxlaw-2847	17	28	the	the	DET
taxlaw-2847	17	29	corporate	corporate	ADJ
taxlaw-2847	17	30	income	income	NOUN
taxlaw-2847	17	31	tax	tax	NOUN
taxlaw-2847	17	32	,	,	PUNCT
taxlaw-2847	17	33	but	but	CCONJ
taxlaw-2847	17	34	in	in	ADP
taxlaw-2847	17	35	reality	reality	NOUN
taxlaw-2847	17	36	it	it	PRON
taxlaw-2847	17	37	is	be	AUX
taxlaw-2847	17	38	closer	close	ADJ
taxlaw-2847	17	39	to	to	ADP
taxlaw-2847	17	40	a	a	DET
taxlaw-2847	17	41	repeal	repeal	NOUN
taxlaw-2847	17	42	of	of	ADP
taxlaw-2847	17	43	the	the	DET
taxlaw-2847	17	44	corporate	corporate	ADJ
taxlaw-2847	17	45	income	income	NOUN
taxlaw-2847	17	46	tax	tax	NOUN
taxlaw-2847	17	47	and	and	CCONJ
taxlaw-2847	17	48	the	the	DET
taxlaw-2847	17	49	substitution	substitution	NOUN
taxlaw-2847	17	50	of	of	ADP
taxlaw-2847	17	51	a	a	DET
taxlaw-2847	17	52	cousin	cousin	NOUN
taxlaw-2847	17	53	to	to	ADP
taxlaw-2847	17	54	a	a	DET
taxlaw-2847	17	55	value	value	NOUN
taxlaw-2847	17	56	-	-	PUNCT
taxlaw-2847	17	57	added	add	VERB
taxlaw-2847	17	58	tax	tax	NOUN
taxlaw-2847	17	59	(	(	PUNCT
taxlaw-2847	17	60	vat	vat	NOUN
taxlaw-2847	17	61	)	)	PUNCT
taxlaw-2847	17	62	.	.	PUNCT
taxlaw-2847	18	1	•	•	NOUN
taxlaw-2847	18	2	the	the	DET
taxlaw-2847	18	3	blueprint	blueprint	NOUN
taxlaw-2847	18	4	does	do	AUX
taxlaw-2847	18	5	retain	retain	VERB
taxlaw-2847	18	6	some	some	DET
taxlaw-2847	18	7	income	income	NOUN
taxlaw-2847	18	8	tax	tax	NOUN
taxlaw-2847	18	9	features	feature	NOUN
taxlaw-2847	18	10	not	not	PART
taxlaw-2847	18	11	found	find	VERB
taxlaw-2847	18	12	in	in	ADP
taxlaw-2847	18	13	a	a	DET
taxlaw-2847	18	14	vat	vat	NOUN
taxlaw-2847	18	15	;	;	PUNCT
taxlaw-2847	18	16	the	the	DET
taxlaw-2847	18	17	taxation	taxation	NOUN
taxlaw-2847	18	18	of	of	ADP
taxlaw-2847	18	19	net	net	ADJ
taxlaw-2847	18	20	investment	investment	NOUN
taxlaw-2847	18	21	income	income	NOUN
taxlaw-2847	18	22	and	and	CCONJ
taxlaw-2847	18	23	retention	retention	NOUN
taxlaw-2847	18	24	of	of	ADP
taxlaw-2847	18	25	flow	flow	NOUN
taxlaw-2847	18	26	through	through	ADP
taxlaw-2847	18	27	treatment	treatment	NOUN
taxlaw-2847	18	28	of	of	ADP
taxlaw-2847	18	29	partnerships	partnership	NOUN
taxlaw-2847	18	30	are	be	AUX
taxlaw-2847	18	31	important	important	ADJ
taxlaw-2847	18	32	examples	example	NOUN
taxlaw-2847	18	33	.	.	PUNCT
taxlaw-2847	19	1	•	•	NOUN
taxlaw-2847	19	2	the	the	DET
taxlaw-2847	19	3	fact	fact	NOUN
taxlaw-2847	19	4	that	that	SCONJ
taxlaw-2847	19	5	the	the	DET
taxlaw-2847	19	6	republican	republican	ADJ
taxlaw-2847	19	7	proposal	proposal	NOUN
taxlaw-2847	19	8	is	be	AUX
taxlaw-2847	19	9	more	more	ADV
taxlaw-2847	19	10	like	like	ADP
taxlaw-2847	19	11	a	a	DET
taxlaw-2847	19	12	value	value	NOUN
taxlaw-2847	19	13	-	-	PUNCT
taxlaw-2847	19	14	added	add	VERB
taxlaw-2847	19	15	tax	tax	NOUN
taxlaw-2847	19	16	than	than	ADP
taxlaw-2847	19	17	an	an	DET
taxlaw-2847	19	18	income	income	NOUN
taxlaw-2847	19	19	tax	tax	NOUN
taxlaw-2847	19	20	is	be	AUX
taxlaw-2847	19	21	difficult	difficult	ADJ
taxlaw-2847	19	22	to	to	PART
taxlaw-2847	19	23	explain	explain	VERB
taxlaw-2847	19	24	to	to	ADP
taxlaw-2847	19	25	the	the	DET
taxlaw-2847	19	26	public	public	NOUN
taxlaw-2847	19	27	.	.	PUNCT
taxlaw-2847	20	1	•	•	NOUN
taxlaw-2847	20	2	nevertheless	nevertheless	ADV
taxlaw-2847	20	3	,	,	PUNCT
taxlaw-2847	20	4	it	it	PRON
taxlaw-2847	20	5	is	be	AUX
taxlaw-2847	20	6	important	important	ADJ
taxlaw-2847	20	7	to	to	PART
taxlaw-2847	20	8	understand	understand	VERB
taxlaw-2847	20	9	that	that	SCONJ
taxlaw-2847	20	10	the	the	DET
taxlaw-2847	20	11	house	house	PROPN
taxlaw-2847	20	12	republican	republican	PROPN
taxlaw-2847	20	13	business	business	PROPN
taxlaw-2847	20	14	tax	tax	NOUN
taxlaw-2847	20	15	reform	reform	NOUN
taxlaw-2847	20	16	—	—	PUNCT
taxlaw-2847	20	17	often	often	ADV
taxlaw-2847	20	18	referred	refer	VERB
taxlaw-2847	20	19	to	to	ADP
taxlaw-2847	20	20	as	as	ADP
taxlaw-2847	20	21	a	a	DET
taxlaw-2847	20	22	destinationbased	destinationbased	ADJ
taxlaw-2847	20	23	cash	cash	NOUN
taxlaw-2847	20	24	-	-	PUNCT
taxlaw-2847	20	25	flow	flow	NOUN
taxlaw-2847	20	26	tax	tax	NOUN
taxlaw-2847	20	27	(	(	PUNCT
taxlaw-2847	20	28	dbcft)—is	dbcft)—is	ADV
taxlaw-2847	20	29	equivalent	equivalent	ADJ
taxlaw-2847	20	30	to	to	ADP
taxlaw-2847	20	31	a	a	DET
taxlaw-2847	20	32	subtractionmethod	subtractionmethod	NOUN
taxlaw-2847	20	33	valued	value	VERB
taxlaw-2847	20	34	-	-	PUNCT
taxlaw-2847	20	35	added	add	VERB
taxlaw-2847	20	36	tax	tax	NOUN
taxlaw-2847	20	37	with	with	ADP
taxlaw-2847	20	38	a	a	DET
taxlaw-2847	20	39	deduction	deduction	NOUN
taxlaw-2847	20	40	for	for	ADP
taxlaw-2847	20	41	wages	wage	NOUN
taxlaw-2847	20	42	.	.	PUNCT
taxlaw-2847	21	1	•	•	INTJ
taxlaw-2847	21	2	it	it	PRON
taxlaw-2847	21	3	is	be	AUX
taxlaw-2847	21	4	surprisingly	surprisingly	ADV
taxlaw-2847	21	5	easy	easy	ADJ
taxlaw-2847	21	6	to	to	PART
taxlaw-2847	21	7	move	move	VERB
taxlaw-2847	21	8	from	from	ADP
taxlaw-2847	21	9	a	a	DET
taxlaw-2847	21	10	corporate	corporate	ADJ
taxlaw-2847	21	11	income	income	NOUN
taxlaw-2847	21	12	tax	tax	NOUN
taxlaw-2847	21	13	to	to	ADP
taxlaw-2847	21	14	a	a	DET
taxlaw-2847	21	15	destination	destination	NOUN
taxlaw-2847	21	16	-	-	PUNCT
taxlaw-2847	21	17	based	base	VERB
taxlaw-2847	21	18	cash	cash	NOUN
taxlaw-2847	21	19	flow	flow	NOUN
taxlaw-2847	21	20	tax	tax	NOUN
taxlaw-2847	21	21	and	and	CCONJ
taxlaw-2847	21	22	to	to	PART
taxlaw-2847	21	23	do	do	VERB
taxlaw-2847	21	24	so	so	ADV
taxlaw-2847	21	25	in	in	ADP
taxlaw-2847	21	26	a	a	DET
taxlaw-2847	21	27	way	way	NOUN
taxlaw-2847	21	28	that	that	PRON
taxlaw-2847	21	29	can	can	AUX
taxlaw-2847	21	30	be	be	AUX
taxlaw-2847	21	31	characterized	characterize	VERB
taxlaw-2847	21	32	by	by	ADP
taxlaw-2847	21	33	politicians	politician	NOUN
taxlaw-2847	21	34	as	as	ADP
taxlaw-2847	21	35	a	a	DET
taxlaw-2847	21	36	reform	reform	NOUN
taxlaw-2847	21	37	of	of	ADP
taxlaw-2847	21	38	the	the	DET
taxlaw-2847	21	39	income	income	NOUN
taxlaw-2847	21	40	tax	tax	NOUN
taxlaw-2847	21	41	.	.	PUNCT
taxlaw-2847	22	1	all	all	PRON
taxlaw-2847	22	2	it	it	PRON
taxlaw-2847	22	3	requires	require	VERB
taxlaw-2847	22	4	is	be	AUX
taxlaw-2847	22	5	four	four	NUM
taxlaw-2847	22	6	basic	basic	ADJ
taxlaw-2847	22	7	steps	step	NOUN
taxlaw-2847	22	8	:	:	PUNCT
taxlaw-2847	22	9	2017	2017	NUM
taxlaw-2847	22	10	]	]	PUNCT
taxlaw-2847	22	11	the	the	DET
taxlaw-2847	22	12	known	know	VERB
taxlaw-2847	22	13	unknowns	unknown	NOUN
taxlaw-2847	22	14	of	of	ADP
taxlaw-2847	22	15	the	the	DET
taxlaw-2847	22	16	business	business	NOUN
taxlaw-2847	22	17	tax	tax	NOUN
taxlaw-2847	22	18	reforms	reform	NOUN
taxlaw-2847	22	19	proposed	propose	VERB
taxlaw-2847	22	20	121	121	NUM
taxlaw-2847	22	21	6	6	NUM
taxlaw-2847	22	22	transforming	transform	VERB
taxlaw-2847	22	23	the	the	DET
taxlaw-2847	22	24	corporate	corporate	ADJ
taxlaw-2847	22	25	income	income	NOUN
taxlaw-2847	22	26	tax	tax	NOUN
taxlaw-2847	22	27	into	into	ADP
taxlaw-2847	22	28	a	a	DET
taxlaw-2847	22	29	dbcft	dbcft	ADJ
taxlaw-2847	22	30	•	•	ADP
taxlaw-2847	22	31	first	first	ADJ
taxlaw-2847	22	32	,	,	PUNCT
taxlaw-2847	22	33	substitute	substitute	ADJ
taxlaw-2847	22	34	expensing	expensing	NOUN
taxlaw-2847	22	35	of	of	ADP
taxlaw-2847	22	36	capital	capital	NOUN
taxlaw-2847	22	37	assets	asset	NOUN
taxlaw-2847	22	38	for	for	ADP
taxlaw-2847	22	39	amortization	amortization	NOUN
taxlaw-2847	22	40	and	and	CCONJ
taxlaw-2847	22	41	depreciation	depreciation	NOUN
taxlaw-2847	22	42	deductions	deduction	NOUN
taxlaw-2847	22	43	and	and	CCONJ
taxlaw-2847	22	44	eliminate	eliminate	VERB
taxlaw-2847	22	45	inventory	inventory	NOUN
taxlaw-2847	22	46	accounting	accounting	NOUN
taxlaw-2847	22	47	.	.	PUNCT
taxlaw-2847	23	1	•	•	NUM
taxlaw-2847	23	2	second	second	ADJ
taxlaw-2847	23	3	,	,	PUNCT
taxlaw-2847	23	4	eliminate	eliminate	VERB
taxlaw-2847	23	5	the	the	DET
taxlaw-2847	23	6	interest	interest	NOUN
taxlaw-2847	23	7	deduction	deduction	NOUN
taxlaw-2847	23	8	.	.	PUNCT
taxlaw-2847	24	1	•	•	NUM
taxlaw-2847	24	2	third	third	ADJ
taxlaw-2847	24	3	,	,	PUNCT
taxlaw-2847	24	4	tax	tax	NOUN
taxlaw-2847	24	5	imports	import	NOUN
taxlaw-2847	24	6	by	by	ADP
taxlaw-2847	24	7	denying	deny	VERB
taxlaw-2847	24	8	any	any	DET
taxlaw-2847	24	9	deduction	deduction	NOUN
taxlaw-2847	24	10	for	for	ADP
taxlaw-2847	24	11	imported	import	VERB
taxlaw-2847	24	12	goods	good	NOUN
taxlaw-2847	24	13	or	or	CCONJ
taxlaw-2847	24	14	services	service	NOUN
taxlaw-2847	24	15	.	.	PUNCT
taxlaw-2847	25	1	•	•	NUM
taxlaw-2847	25	2	fourth	fourth	ADJ
taxlaw-2847	25	3	,	,	PUNCT
taxlaw-2847	25	4	exempt	exempt	ADJ
taxlaw-2847	25	5	revenues	revenue	NOUN
taxlaw-2847	25	6	from	from	ADP
taxlaw-2847	25	7	exports	export	NOUN
taxlaw-2847	25	8	from	from	ADP
taxlaw-2847	25	9	inclusion	inclusion	NOUN
taxlaw-2847	25	10	in	in	ADP
taxlaw-2847	25	11	the	the	DET
taxlaw-2847	25	12	tax	tax	NOUN
taxlaw-2847	25	13	base	base	NOUN
taxlaw-2847	25	14	.	.	PUNCT
taxlaw-2847	26	1	122	122	NUM
taxlaw-2847	26	2	columbia	columbia	PROPN
taxlaw-2847	26	3	journal	journal	PROPN
taxlaw-2847	26	4	of	of	ADP
taxlaw-2847	26	5	tax	tax	NOUN
taxlaw-2847	26	6	law	law	NOUN
taxlaw-2847	27	1	[	[	X
taxlaw-2847	27	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	27	3	7	7	NUM
taxlaw-2847	27	4	•	•	NOUN
taxlaw-2847	27	5	rather	rather	ADV
taxlaw-2847	27	6	than	than	ADP
taxlaw-2847	27	7	taxing	tax	VERB
taxlaw-2847	27	8	where	where	SCONJ
taxlaw-2847	27	9	goods	good	NOUN
taxlaw-2847	27	10	or	or	CCONJ
taxlaw-2847	27	11	services	service	NOUN
taxlaw-2847	27	12	are	be	AUX
taxlaw-2847	27	13	produced	produce	VERB
taxlaw-2847	27	14	,	,	PUNCT
taxlaw-2847	27	15	or	or	CCONJ
taxlaw-2847	27	16	where	where	SCONJ
taxlaw-2847	27	17	the	the	DET
taxlaw-2847	27	18	company	company	NOUN
taxlaw-2847	27	19	producing	produce	VERB
taxlaw-2847	27	20	them	they	PRON
taxlaw-2847	27	21	is	be	AUX
taxlaw-2847	27	22	headquartered	headquarter	VERB
taxlaw-2847	27	23	,	,	PUNCT
taxlaw-2847	27	24	as	as	SCONJ
taxlaw-2847	27	25	the	the	DET
taxlaw-2847	27	26	corporate	corporate	ADJ
taxlaw-2847	27	27	income	income	NOUN
taxlaw-2847	27	28	tax	tax	NOUN
taxlaw-2847	27	29	now	now	ADV
taxlaw-2847	27	30	does	do	AUX
taxlaw-2847	27	31	,	,	PUNCT
taxlaw-2847	27	32	impose	impose	VERB
taxlaw-2847	27	33	the	the	DET
taxlaw-2847	27	34	tax	tax	NOUN
taxlaw-2847	27	35	in	in	ADP
taxlaw-2847	27	36	the	the	DET
taxlaw-2847	27	37	jurisdiction	jurisdiction	NOUN
taxlaw-2847	27	38	where	where	SCONJ
taxlaw-2847	27	39	the	the	DET
taxlaw-2847	27	40	goods	good	NOUN
taxlaw-2847	27	41	are	be	AUX
taxlaw-2847	27	42	purchased	purchase	VERB
taxlaw-2847	27	43	(	(	PUNCT
taxlaw-2847	27	44	or	or	CCONJ
taxlaw-2847	27	45	consumed	consume	VERB
taxlaw-2847	27	46	)	)	PUNCT
taxlaw-2847	27	47	.	.	PUNCT
taxlaw-2847	28	1	•	•	NOUN
taxlaw-2847	28	2	in	in	ADP
taxlaw-2847	28	3	order	order	NOUN
taxlaw-2847	28	4	to	to	PART
taxlaw-2847	28	5	tax	tax	VERB
taxlaw-2847	28	6	goods	good	NOUN
taxlaw-2847	28	7	where	where	SCONJ
taxlaw-2847	28	8	they	they	PRON
taxlaw-2847	28	9	are	be	AUX
taxlaw-2847	28	10	purchased	purchase	VERB
taxlaw-2847	28	11	(	(	PUNCT
taxlaw-2847	28	12	or	or	CCONJ
taxlaw-2847	28	13	consumed	consume	VERB
taxlaw-2847	28	14	)	)	PUNCT
taxlaw-2847	28	15	,	,	PUNCT
taxlaw-2847	28	16	it	it	PRON
taxlaw-2847	28	17	is	be	AUX
taxlaw-2847	28	18	important	important	ADJ
taxlaw-2847	28	19	that	that	SCONJ
taxlaw-2847	28	20	imports	import	NOUN
taxlaw-2847	28	21	be	be	VERB
taxlaw-2847	28	22	subject	subject	ADJ
taxlaw-2847	28	23	to	to	ADP
taxlaw-2847	28	24	tax	tax	NOUN
taxlaw-2847	28	25	and	and	CCONJ
taxlaw-2847	28	26	that	that	SCONJ
taxlaw-2847	28	27	exports	export	NOUN
taxlaw-2847	28	28	be	be	VERB
taxlaw-2847	28	29	exempt	exempt	ADJ
taxlaw-2847	28	30	from	from	ADP
taxlaw-2847	28	31	tax	tax	NOUN
taxlaw-2847	28	32	.	.	PUNCT
taxlaw-2847	29	1	this	this	PRON
taxlaw-2847	29	2	is	be	AUX
taxlaw-2847	29	3	called	call	VERB
taxlaw-2847	29	4	a	a	DET
taxlaw-2847	29	5	border	border	NOUN
taxlaw-2847	29	6	adjustment	adjustment	NOUN
taxlaw-2847	29	7	.	.	PUNCT
taxlaw-2847	30	1	the	the	DET
taxlaw-2847	30	2	border	border	NOUN
taxlaw-2847	30	3	adjustment	adjustment	NOUN
taxlaw-2847	30	4	in	in	ADP
taxlaw-2847	30	5	the	the	DET
taxlaw-2847	30	6	house	house	PROPN
taxlaw-2847	30	7	republicans	republicans	PROPN
taxlaw-2847	30	8	’	'	PUNCT
taxlaw-2847	30	9	blueprint	blueprint	NOUN
taxlaw-2847	30	10	is	be	AUX
taxlaw-2847	30	11	“	"	PUNCT
taxlaw-2847	30	12	economically	economically	ADV
taxlaw-2847	30	13	equivalent	equivalent	ADJ
taxlaw-2847	30	14	to	to	ADP
taxlaw-2847	30	15	a	a	DET
taxlaw-2847	30	16	vat	vat	NOUN
taxlaw-2847	30	17	,	,	PUNCT
taxlaw-2847	30	18	but	but	CCONJ
taxlaw-2847	30	19	it	it	PRON
taxlaw-2847	30	20	should	should	AUX
taxlaw-2847	30	21	not	not	PART
taxlaw-2847	30	22	be	be	AUX
taxlaw-2847	30	23	labeled	label	VERB
taxlaw-2847	30	24	one	one	NUM
taxlaw-2847	30	25	,	,	PUNCT
taxlaw-2847	30	26	”	"	PUNCT
taxlaw-2847	30	27	house	house	NOUN
taxlaw-2847	30	28	ways	way	NOUN
taxlaw-2847	30	29	and	and	CCONJ
taxlaw-2847	30	30	means	mean	VERB
taxlaw-2847	30	31	committee	committee	PROPN
taxlaw-2847	30	32	chair	chair	PROPN
taxlaw-2847	30	33	kevin	kevin	PROPN
taxlaw-2847	30	34	brady	brady	PROPN
taxlaw-2847	30	35	,	,	PUNCT
taxlaw-2847	30	36	r	r	PROPN
taxlaw-2847	30	37	-	-	PUNCT
taxlaw-2847	30	38	texas	texas	PROPN
taxlaw-2847	30	39	,	,	PUNCT
taxlaw-2847	30	40	said	say	VERB
taxlaw-2847	30	41	january	january	PROPN
taxlaw-2847	30	42	24	24	NUM
taxlaw-2847	30	43	.	.	PUNCT
taxlaw-2847	31	1	shifting	shift	VERB
taxlaw-2847	31	2	tax	tax	NOUN
taxlaw-2847	31	3	to	to	ADP
taxlaw-2847	31	4	where	where	SCONJ
taxlaw-2847	31	5	goods	good	NOUN
taxlaw-2847	31	6	and	and	CCONJ
taxlaw-2847	31	7	services	service	NOUN
taxlaw-2847	31	8	are	be	AUX
taxlaw-2847	31	9	sold	sell	VERB
taxlaw-2847	31	10	2017	2017	NUM
taxlaw-2847	31	11	]	]	PUNCT
taxlaw-2847	31	12	the	the	DET
taxlaw-2847	31	13	known	know	VERB
taxlaw-2847	31	14	unknowns	unknown	NOUN
taxlaw-2847	31	15	of	of	ADP
taxlaw-2847	31	16	the	the	DET
taxlaw-2847	31	17	business	business	NOUN
taxlaw-2847	31	18	tax	tax	NOUN
taxlaw-2847	31	19	reforms	reform	NOUN
taxlaw-2847	31	20	proposed	propose	VERB
taxlaw-2847	31	21	123	123	NUM
taxlaw-2847	31	22	8	8	NUM
taxlaw-2847	31	23	•	•	NOUN
taxlaw-2847	31	24	this	this	DET
taxlaw-2847	31	25	change	change	NOUN
taxlaw-2847	31	26	solves	solve	VERB
taxlaw-2847	31	27	many	many	ADJ
taxlaw-2847	31	28	of	of	ADP
taxlaw-2847	31	29	the	the	DET
taxlaw-2847	31	30	most	most	ADV
taxlaw-2847	31	31	vexing	vexing	ADJ
taxlaw-2847	31	32	problems	problem	NOUN
taxlaw-2847	31	33	of	of	ADP
taxlaw-2847	31	34	international	international	ADJ
taxlaw-2847	31	35	taxation	taxation	NOUN
taxlaw-2847	31	36	of	of	ADP
taxlaw-2847	31	37	corporate	corporate	ADJ
taxlaw-2847	31	38	income	income	NOUN
taxlaw-2847	31	39	,	,	PUNCT
taxlaw-2847	31	40	problems	problem	NOUN
taxlaw-2847	31	41	that	that	PRON
taxlaw-2847	31	42	have	have	AUX
taxlaw-2847	31	43	occupied	occupy	VERB
taxlaw-2847	31	44	the	the	DET
taxlaw-2847	31	45	oecd	oecd	PROPN
taxlaw-2847	31	46	in	in	ADP
taxlaw-2847	31	47	its	its	PRON
taxlaw-2847	31	48	beps	bep	NOUN
taxlaw-2847	31	49	project	project	NOUN
taxlaw-2847	31	50	for	for	ADP
taxlaw-2847	31	51	several	several	ADJ
taxlaw-2847	31	52	years	year	NOUN
taxlaw-2847	31	53	without	without	ADP
taxlaw-2847	31	54	any	any	DET
taxlaw-2847	31	55	satisfactory	satisfactory	ADJ
taxlaw-2847	31	56	conclusion	conclusion	NOUN
taxlaw-2847	31	57	.	.	PUNCT
taxlaw-2847	32	1	•	•	NUM
taxlaw-2847	32	2	by	by	ADP
taxlaw-2847	32	3	imposing	impose	VERB
taxlaw-2847	32	4	tax	tax	NOUN
taxlaw-2847	32	5	where	where	SCONJ
taxlaw-2847	32	6	goods	good	NOUN
taxlaw-2847	32	7	are	be	AUX
taxlaw-2847	32	8	sold	sell	VERB
taxlaw-2847	32	9	,	,	PUNCT
taxlaw-2847	32	10	where	where	SCONJ
taxlaw-2847	32	11	the	the	DET
taxlaw-2847	32	12	company	company	NOUN
taxlaw-2847	32	13	is	be	AUX
taxlaw-2847	32	14	headquartered	headquarter	VERB
taxlaw-2847	32	15	becomes	become	VERB
taxlaw-2847	32	16	irrelevant	irrelevant	ADJ
taxlaw-2847	32	17	and	and	CCONJ
taxlaw-2847	32	18	there	there	PRON
taxlaw-2847	32	19	is	be	VERB
taxlaw-2847	32	20	no	no	DET
taxlaw-2847	32	21	incentive	incentive	NOUN
taxlaw-2847	32	22	for	for	SCONJ
taxlaw-2847	32	23	u.s	u.s	PROPN
taxlaw-2847	32	24	.	.	PROPN
taxlaw-2847	32	25	companies	company	NOUN
taxlaw-2847	32	26	to	to	PART
taxlaw-2847	32	27	shift	shift	VERB
taxlaw-2847	32	28	ownership	ownership	NOUN
taxlaw-2847	32	29	to	to	ADP
taxlaw-2847	32	30	a	a	DET
taxlaw-2847	32	31	foreign	foreign	ADJ
taxlaw-2847	32	32	parent	parent	NOUN
taxlaw-2847	32	33	,	,	PUNCT
taxlaw-2847	32	34	so	so	ADV
taxlaw-2847	32	35	called	call	VERB
taxlaw-2847	32	36	“	"	PUNCT
taxlaw-2847	32	37	inversions	inversion	NOUN
taxlaw-2847	32	38	.	.	PUNCT
taxlaw-2847	32	39	”	"	PUNCT
taxlaw-2847	33	1	•	•	ADP
taxlaw-2847	33	2	the	the	DET
taxlaw-2847	33	3	difficult	difficult	ADJ
taxlaw-2847	33	4	issue	issue	NOUN
taxlaw-2847	33	5	of	of	ADP
taxlaw-2847	33	6	determining	determine	VERB
taxlaw-2847	33	7	inter	inter	ADJ
taxlaw-2847	33	8	-	-	ADJ
taxlaw-2847	33	9	company	company	ADJ
taxlaw-2847	33	10	prices	price	NOUN
taxlaw-2847	33	11	in	in	ADP
taxlaw-2847	33	12	related	related	ADJ
taxlaw-2847	33	13	transactions	transaction	NOUN
taxlaw-2847	33	14	also	also	ADV
taxlaw-2847	33	15	is	be	AUX
taxlaw-2847	33	16	minimized	minimize	VERB
taxlaw-2847	33	17	for	for	ADP
taxlaw-2847	33	18	the	the	DET
taxlaw-2847	33	19	u.s	u.s	PROPN
taxlaw-2847	33	20	.	.	PROPN
taxlaw-2847	33	21	government	government	NOUN
taxlaw-2847	33	22	.	.	PUNCT
taxlaw-2847	34	1	solves	solve	VERB
taxlaw-2847	34	2	international	international	ADJ
taxlaw-2847	34	3	corporate	corporate	ADJ
taxlaw-2847	34	4	tax	tax	NOUN
taxlaw-2847	34	5	problems	problem	NOUN
taxlaw-2847	34	6	124	124	NUM
taxlaw-2847	34	7	columbia	columbia	PROPN
taxlaw-2847	34	8	journal	journal	PROPN
taxlaw-2847	34	9	of	of	ADP
taxlaw-2847	34	10	tax	tax	NOUN
taxlaw-2847	34	11	law	law	NOUN
taxlaw-2847	35	1	[	[	X
taxlaw-2847	35	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	35	3	9	9	NUM
taxlaw-2847	35	4	•	•	NUM
taxlaw-2847	35	5	this	this	DET
taxlaw-2847	35	6	tax	tax	NOUN
taxlaw-2847	35	7	also	also	ADV
taxlaw-2847	35	8	eliminates	eliminate	VERB
taxlaw-2847	35	9	tax	tax	NOUN
taxlaw-2847	35	10	advantages	advantage	NOUN
taxlaw-2847	35	11	of	of	ADP
taxlaw-2847	35	12	shifting	shift	VERB
taxlaw-2847	35	13	income	income	NOUN
taxlaw-2847	35	14	from	from	ADP
taxlaw-2847	35	15	intellectual	intellectual	ADJ
taxlaw-2847	35	16	property	property	NOUN
taxlaw-2847	35	17	to	to	ADP
taxlaw-2847	35	18	a	a	DET
taxlaw-2847	35	19	lower	low	ADJ
taxlaw-2847	35	20	-	-	PUNCT
taxlaw-2847	35	21	rate	rate	NOUN
taxlaw-2847	35	22	tax	tax	NOUN
taxlaw-2847	35	23	jurisdiction	jurisdiction	NOUN
taxlaw-2847	35	24	.	.	PUNCT
taxlaw-2847	36	1	•	•	NUM
taxlaw-2847	36	2	by	by	ADP
taxlaw-2847	36	3	eliminating	eliminate	VERB
taxlaw-2847	36	4	the	the	DET
taxlaw-2847	36	5	deduction	deduction	NOUN
taxlaw-2847	36	6	for	for	ADP
taxlaw-2847	36	7	interest	interest	NOUN
taxlaw-2847	36	8	,	,	PUNCT
taxlaw-2847	36	9	the	the	DET
taxlaw-2847	36	10	tax	tax	NOUN
taxlaw-2847	36	11	eliminates	eliminate	VERB
taxlaw-2847	36	12	the	the	DET
taxlaw-2847	36	13	advantage	advantage	NOUN
taxlaw-2847	36	14	of	of	ADP
taxlaw-2847	36	15	financing	finance	VERB
taxlaw-2847	36	16	through	through	ADP
taxlaw-2847	36	17	debt	debt	NOUN
taxlaw-2847	36	18	rather	rather	ADV
taxlaw-2847	36	19	than	than	ADP
taxlaw-2847	36	20	new	new	ADJ
taxlaw-2847	36	21	equity	equity	NOUN
taxlaw-2847	36	22	.	.	PUNCT
taxlaw-2847	37	1	•	•	NUM
taxlaw-2847	37	2	the	the	DET
taxlaw-2847	37	3	blueprint	blueprint	NOUN
taxlaw-2847	37	4	would	would	AUX
taxlaw-2847	37	5	eliminate	eliminate	VERB
taxlaw-2847	37	6	the	the	DET
taxlaw-2847	37	7	downward	downward	ADJ
taxlaw-2847	37	8	pressure	pressure	NOUN
taxlaw-2847	37	9	on	on	ADP
taxlaw-2847	37	10	the	the	DET
taxlaw-2847	37	11	u.s	u.s	PROPN
taxlaw-2847	37	12	.	.	PROPN
taxlaw-2847	37	13	corporate	corporate	ADJ
taxlaw-2847	37	14	income	income	NOUN
taxlaw-2847	37	15	tax	tax	NOUN
taxlaw-2847	37	16	rate	rate	NOUN
taxlaw-2847	37	17	.	.	PUNCT
taxlaw-2847	38	1	solves	solve	VERB
taxlaw-2847	38	2	international	international	ADJ
taxlaw-2847	38	3	corporate	corporate	ADJ
taxlaw-2847	38	4	tax	tax	NOUN
taxlaw-2847	38	5	problems	problem	NOUN
taxlaw-2847	38	6	2017	2017	NUM
taxlaw-2847	38	7	]	]	PUNCT
taxlaw-2847	38	8	the	the	DET
taxlaw-2847	38	9	known	know	VERB
taxlaw-2847	38	10	unknowns	unknown	NOUN
taxlaw-2847	38	11	of	of	ADP
taxlaw-2847	38	12	the	the	DET
taxlaw-2847	38	13	business	business	NOUN
taxlaw-2847	38	14	tax	tax	NOUN
taxlaw-2847	38	15	reforms	reform	NOUN
taxlaw-2847	38	16	proposed	propose	VERB
taxlaw-2847	38	17	125	125	NUM
taxlaw-2847	38	18	10	10	NUM
taxlaw-2847	38	19	•	•	NOUN
taxlaw-2847	38	20	consumption	consumption	NOUN
taxlaw-2847	38	21	taxes	taxis	NOUN
taxlaw-2847	38	22	are	be	AUX
taxlaw-2847	38	23	used	use	VERB
taxlaw-2847	38	24	throughout	throughout	ADP
taxlaw-2847	38	25	the	the	DET
taxlaw-2847	38	26	world	world	NOUN
taxlaw-2847	38	27	.	.	PUNCT
taxlaw-2847	39	1	•	•	NUM
taxlaw-2847	39	2	167	167	NUM
taxlaw-2847	39	3	countries	country	NOUN
taxlaw-2847	39	4	have	have	VERB
taxlaw-2847	39	5	value	value	NOUN
taxlaw-2847	39	6	-	-	PUNCT
taxlaw-2847	39	7	added	add	VERB
taxlaw-2847	39	8	taxes	taxis	NOUN
taxlaw-2847	39	9	(	(	PUNCT
taxlaw-2847	39	10	vats	vat	NOUN
taxlaw-2847	39	11	)	)	PUNCT
taxlaw-2847	39	12	.	.	PUNCT
taxlaw-2847	40	1	•	•	NUM
taxlaw-2847	40	2	the	the	DET
taxlaw-2847	40	3	united	united	PROPN
taxlaw-2847	40	4	states	states	PROPN
taxlaw-2847	40	5	has	have	VERB
taxlaw-2847	40	6	retail	retail	ADJ
taxlaw-2847	40	7	sales	sale	NOUN
taxlaw-2847	40	8	taxes	taxis	NOUN
taxlaw-2847	40	9	;	;	PUNCT
taxlaw-2847	40	10	but	but	CCONJ
taxlaw-2847	40	11	no	no	DET
taxlaw-2847	40	12	vat	vat	NOUN
taxlaw-2847	40	13	.	.	PUNCT
taxlaw-2847	41	1	•	•	NUM
taxlaw-2847	41	2	the	the	DET
taxlaw-2847	41	3	dbcft	dbcft	NOUN
taxlaw-2847	41	4	of	of	ADP
taxlaw-2847	41	5	the	the	DET
taxlaw-2847	41	6	blueprint	blueprint	NOUN
taxlaw-2847	41	7	does	do	AUX
taxlaw-2847	41	8	not	not	PART
taxlaw-2847	41	9	exist	exist	VERB
taxlaw-2847	41	10	anywhere	anywhere	ADV
taxlaw-2847	41	11	in	in	ADP
taxlaw-2847	41	12	the	the	DET
taxlaw-2847	41	13	world	world	NOUN
taxlaw-2847	41	14	despite	despite	SCONJ
taxlaw-2847	41	15	a	a	DET
taxlaw-2847	41	16	long	long	ADJ
taxlaw-2847	41	17	history	history	NOUN
taxlaw-2847	41	18	of	of	ADP
taxlaw-2847	41	19	american	american	ADJ
taxlaw-2847	41	20	economists	economist	NOUN
taxlaw-2847	41	21	advocating	advocate	VERB
taxlaw-2847	41	22	for	for	ADP
taxlaw-2847	41	23	such	such	DET
taxlaw-2847	41	24	a	a	DET
taxlaw-2847	41	25	tax	tax	NOUN
taxlaw-2847	41	26	.	.	PUNCT
taxlaw-2847	42	1	•	•	NOUN
taxlaw-2847	42	2	as	as	ADP
taxlaw-2847	42	3	a	a	DET
taxlaw-2847	42	4	result	result	NOUN
taxlaw-2847	42	5	,	,	PUNCT
taxlaw-2847	42	6	the	the	DET
taxlaw-2847	42	7	dbcft	dbcft	NOUN
taxlaw-2847	42	8	does	do	AUX
taxlaw-2847	42	9	not	not	PART
taxlaw-2847	42	10	fit	fit	VERB
taxlaw-2847	42	11	well	well	ADV
taxlaw-2847	42	12	with	with	ADP
taxlaw-2847	42	13	our	our	PRON
taxlaw-2847	42	14	international	international	ADJ
taxlaw-2847	42	15	obligations	obligation	NOUN
taxlaw-2847	42	16	and	and	CCONJ
taxlaw-2847	42	17	arrangements	arrangement	NOUN
taxlaw-2847	42	18	.	.	PUNCT
taxlaw-2847	43	1	•	•	NUM
taxlaw-2847	43	2	moreover	moreover	ADV
taxlaw-2847	43	3	,	,	PUNCT
taxlaw-2847	43	4	unlike	unlike	ADP
taxlaw-2847	43	5	retail	retail	ADJ
taxlaw-2847	43	6	sales	sale	NOUN
taxlaw-2847	43	7	taxes	taxis	NOUN
taxlaw-2847	43	8	or	or	CCONJ
taxlaw-2847	43	9	value	value	NOUN
taxlaw-2847	43	10	-	-	PUNCT
taxlaw-2847	43	11	added	add	VERB
taxlaw-2847	43	12	taxes	taxis	NOUN
taxlaw-2847	43	13	,	,	PUNCT
taxlaw-2847	43	14	there	there	PRON
taxlaw-2847	43	15	is	be	VERB
taxlaw-2847	43	16	no	no	DET
taxlaw-2847	43	17	experience	experience	NOUN
taxlaw-2847	43	18	or	or	CCONJ
taxlaw-2847	43	19	existing	exist	VERB
taxlaw-2847	43	20	legislative	legislative	ADJ
taxlaw-2847	43	21	model	model	NOUN
taxlaw-2847	43	22	of	of	ADP
taxlaw-2847	43	23	best	good	ADJ
taxlaw-2847	43	24	practices	practice	NOUN
taxlaw-2847	43	25	to	to	PART
taxlaw-2847	43	26	look	look	VERB
taxlaw-2847	43	27	to	to	ADP
taxlaw-2847	43	28	in	in	ADP
taxlaw-2847	43	29	designing	design	VERB
taxlaw-2847	43	30	the	the	DET
taxlaw-2847	43	31	tax	tax	NOUN
taxlaw-2847	43	32	.	.	PUNCT
taxlaw-2847	44	1	•	•	NOUN
taxlaw-2847	44	2	that	that	PRON
taxlaw-2847	44	3	’s	’	VERB
taxlaw-2847	44	4	why	why	SCONJ
taxlaw-2847	44	5	a	a	DET
taxlaw-2847	44	6	long	long	ADJ
taxlaw-2847	44	7	list	list	NOUN
taxlaw-2847	44	8	of	of	ADP
taxlaw-2847	44	9	known	know	VERB
taxlaw-2847	44	10	unknowns	unknown	NOUN
taxlaw-2847	44	11	follows	follow	VERB
taxlaw-2847	44	12	.	.	PUNCT
taxlaw-2847	45	1	some	some	PRON
taxlaw-2847	45	2	of	of	ADP
taxlaw-2847	45	3	those	those	DET
taxlaw-2847	45	4	known	know	VERB
taxlaw-2847	45	5	unknowns	unknown	NOUN
taxlaw-2847	45	6	will	will	AUX
taxlaw-2847	45	7	be	be	AUX
taxlaw-2847	45	8	resolved	resolve	VERB
taxlaw-2847	45	9	by	by	ADP
taxlaw-2847	45	10	the	the	DET
taxlaw-2847	45	11	statute	statute	NOUN
taxlaw-2847	45	12	.	.	PUNCT
taxlaw-2847	46	1	others	other	NOUN
taxlaw-2847	46	2	will	will	AUX
taxlaw-2847	46	3	exist	exist	VERB
taxlaw-2847	46	4	even	even	ADV
taxlaw-2847	46	5	after	after	SCONJ
taxlaw-2847	46	6	a	a	DET
taxlaw-2847	46	7	president	president	NOUN
taxlaw-2847	46	8	signs	sign	VERB
taxlaw-2847	46	9	legislation	legislation	NOUN
taxlaw-2847	46	10	putting	put	VERB
taxlaw-2847	46	11	a	a	DET
taxlaw-2847	46	12	dbcft	dbcft	NOUN
taxlaw-2847	46	13	into	into	ADP
taxlaw-2847	46	14	effect	effect	NOUN
taxlaw-2847	46	15	.	.	PUNCT
taxlaw-2847	47	1	a	a	DET
taxlaw-2847	47	2	unique	unique	ADJ
taxlaw-2847	47	3	tax	tax	NOUN
taxlaw-2847	47	4	126	126	NUM
taxlaw-2847	47	5	columbia	columbia	PROPN
taxlaw-2847	47	6	journal	journal	PROPN
taxlaw-2847	47	7	of	of	ADP
taxlaw-2847	47	8	tax	tax	NOUN
taxlaw-2847	47	9	law	law	NOUN
taxlaw-2847	47	10	[	[	X
taxlaw-2847	47	11	vol.8:117	vol.8:117	NOUN
taxlaw-2847	47	12	11	11	NUM
taxlaw-2847	47	13	•	•	NOUN
taxlaw-2847	47	14	enactment	enactment	NOUN
taxlaw-2847	47	15	of	of	ADP
taxlaw-2847	47	16	the	the	DET
taxlaw-2847	47	17	blueprint	blueprint	NOUN
taxlaw-2847	47	18	would	would	AUX
taxlaw-2847	47	19	have	have	VERB
taxlaw-2847	47	20	major	major	ADJ
taxlaw-2847	47	21	effects	effect	NOUN
taxlaw-2847	47	22	on	on	ADP
taxlaw-2847	47	23	some	some	DET
taxlaw-2847	47	24	combination	combination	NOUN
taxlaw-2847	47	25	of	of	ADP
taxlaw-2847	47	26	exchange	exchange	NOUN
taxlaw-2847	47	27	rates	rate	NOUN
taxlaw-2847	47	28	and	and	CCONJ
taxlaw-2847	47	29	prices	price	NOUN
taxlaw-2847	47	30	,	,	PUNCT
taxlaw-2847	47	31	but	but	CCONJ
taxlaw-2847	47	32	there	there	PRON
taxlaw-2847	47	33	is	be	VERB
taxlaw-2847	47	34	uncertainty	uncertainty	NOUN
taxlaw-2847	47	35	about	about	ADP
taxlaw-2847	47	36	exactly	exactly	ADV
taxlaw-2847	47	37	what	what	PRON
taxlaw-2847	47	38	these	these	DET
taxlaw-2847	47	39	effects	effect	NOUN
taxlaw-2847	47	40	would	would	AUX
taxlaw-2847	47	41	be	be	AUX
taxlaw-2847	47	42	.	.	PUNCT
taxlaw-2847	48	1	•	•	NOUN
taxlaw-2847	48	2	some	some	DET
taxlaw-2847	48	3	economists	economist	NOUN
taxlaw-2847	48	4	(	(	PUNCT
taxlaw-2847	48	5	including	include	VERB
taxlaw-2847	48	6	,	,	PUNCT
taxlaw-2847	48	7	e.g.	e.g.	ADV
taxlaw-2847	48	8	,	,	PUNCT
taxlaw-2847	48	9	martin	martin	PROPN
taxlaw-2847	48	10	feldstein	feldstein	PROPN
taxlaw-2847	48	11	,	,	PUNCT
taxlaw-2847	48	12	paul	paul	PROPN
taxlaw-2847	48	13	krugman	krugman	PROPN
taxlaw-2847	48	14	,	,	PUNCT
taxlaw-2847	48	15	alan	alan	PROPN
taxlaw-2847	48	16	auerbach	auerbach	PROPN
taxlaw-2847	48	17	,	,	PUNCT
taxlaw-2847	48	18	and	and	CCONJ
taxlaw-2847	48	19	douglas	douglas	PROPN
taxlaw-2847	48	20	holtz	holtz	PROPN
taxlaw-2847	48	21	-	-	PUNCT
taxlaw-2847	48	22	eakin	eakin	PROPN
taxlaw-2847	48	23	)	)	PUNCT
taxlaw-2847	48	24	predict	predict	VERB
taxlaw-2847	48	25	that	that	SCONJ
taxlaw-2847	48	26	the	the	DET
taxlaw-2847	48	27	value	value	NOUN
taxlaw-2847	48	28	of	of	ADP
taxlaw-2847	48	29	the	the	DET
taxlaw-2847	48	30	dollar	dollar	NOUN
taxlaw-2847	48	31	will	will	AUX
taxlaw-2847	48	32	immediately	immediately	ADV
taxlaw-2847	48	33	rise	rise	VERB
taxlaw-2847	48	34	by	by	ADP
taxlaw-2847	48	35	25	25	NUM
taxlaw-2847	48	36	percent	percent	NOUN
taxlaw-2847	48	37	relative	relative	ADJ
taxlaw-2847	48	38	to	to	ADP
taxlaw-2847	48	39	other	other	ADJ
taxlaw-2847	48	40	foreign	foreign	ADJ
taxlaw-2847	48	41	currencies	currency	NOUN
taxlaw-2847	48	42	.	.	PUNCT
taxlaw-2847	49	1	•as	•as	NOUN
taxlaw-2847	49	2	a	a	DET
taxlaw-2847	49	3	result	result	NOUN
taxlaw-2847	49	4	,	,	PUNCT
taxlaw-2847	49	5	no	no	DET
taxlaw-2847	49	6	price	price	NOUN
taxlaw-2847	49	7	increases	increase	NOUN
taxlaw-2847	49	8	would	would	AUX
taxlaw-2847	49	9	necessarily	necessarily	ADV
taxlaw-2847	49	10	follow	follow	VERB
taxlaw-2847	49	11	the	the	DET
taxlaw-2847	49	12	enactment	enactment	NOUN
taxlaw-2847	49	13	of	of	ADP
taxlaw-2847	49	14	the	the	DET
taxlaw-2847	49	15	dbcft	dbcft	NOUN
taxlaw-2847	49	16	.	.	PUNCT
taxlaw-2847	50	1	•	•	NUM
taxlaw-2847	50	2	in	in	ADP
taxlaw-2847	50	3	contrast	contrast	NOUN
taxlaw-2847	50	4	,	,	PUNCT
taxlaw-2847	50	5	economists	economist	NOUN
taxlaw-2847	50	6	from	from	ADP
taxlaw-2847	50	7	financial	financial	ADJ
taxlaw-2847	50	8	institutions	institution	NOUN
taxlaw-2847	50	9	predict	predict	VERB
taxlaw-2847	50	10	an	an	DET
taxlaw-2847	50	11	appreciation	appreciation	NOUN
taxlaw-2847	50	12	of	of	ADP
taxlaw-2847	50	13	the	the	DET
taxlaw-2847	50	14	dollar	dollar	NOUN
taxlaw-2847	50	15	by	by	ADP
taxlaw-2847	50	16	about	about	ADV
taxlaw-2847	50	17	half	half	DET
taxlaw-2847	50	18	that	that	DET
taxlaw-2847	50	19	magnitude	magnitude	NOUN
taxlaw-2847	50	20	and	and	CCONJ
taxlaw-2847	50	21	suggest	suggest	VERB
taxlaw-2847	50	22	that	that	SCONJ
taxlaw-2847	50	23	it	it	PRON
taxlaw-2847	50	24	might	might	AUX
taxlaw-2847	50	25	take	take	VERB
taxlaw-2847	50	26	several	several	ADJ
taxlaw-2847	50	27	years	year	NOUN
taxlaw-2847	50	28	to	to	PART
taxlaw-2847	50	29	occur	occur	VERB
taxlaw-2847	50	30	.	.	PUNCT
taxlaw-2847	51	1	effects	effect	NOUN
taxlaw-2847	51	2	on	on	ADP
taxlaw-2847	51	3	prices	price	NOUN
taxlaw-2847	51	4	of	of	ADP
taxlaw-2847	51	5	goods	good	NOUN
taxlaw-2847	51	6	and	and	CCONJ
taxlaw-2847	51	7	services	service	NOUN
taxlaw-2847	51	8	,	,	PUNCT
taxlaw-2847	51	9	and/or	and/or	CCONJ
taxlaw-2847	51	10	exchange	exchange	NOUN
taxlaw-2847	51	11	rates	rate	NOUN
taxlaw-2847	51	12	2017	2017	NUM
taxlaw-2847	51	13	]	]	PUNCT
taxlaw-2847	51	14	the	the	DET
taxlaw-2847	51	15	known	know	VERB
taxlaw-2847	51	16	unknowns	unknown	NOUN
taxlaw-2847	51	17	of	of	ADP
taxlaw-2847	51	18	the	the	DET
taxlaw-2847	51	19	business	business	NOUN
taxlaw-2847	51	20	tax	tax	NOUN
taxlaw-2847	51	21	reforms	reform	NOUN
taxlaw-2847	51	22	proposed	propose	VERB
taxlaw-2847	51	23	127	127	NUM
taxlaw-2847	51	24	12	12	NUM
taxlaw-2847	51	25	•	•	NOUN
taxlaw-2847	51	26	these	these	DET
taxlaw-2847	51	27	judgments	judgment	NOUN
taxlaw-2847	51	28	turn	turn	VERB
taxlaw-2847	51	29	on	on	ADP
taxlaw-2847	51	30	how	how	SCONJ
taxlaw-2847	51	31	flexible	flexible	ADJ
taxlaw-2847	51	32	exchange	exchange	NOUN
taxlaw-2847	51	33	rates	rate	NOUN
taxlaw-2847	51	34	are	be	AUX
taxlaw-2847	51	35	and	and	CCONJ
taxlaw-2847	51	36	how	how	SCONJ
taxlaw-2847	51	37	governments	government	NOUN
taxlaw-2847	51	38	might	might	AUX
taxlaw-2847	51	39	react	react	VERB
taxlaw-2847	51	40	to	to	ADP
taxlaw-2847	51	41	the	the	DET
taxlaw-2847	51	42	potential	potential	ADJ
taxlaw-2847	51	43	depreciation	depreciation	NOUN
taxlaw-2847	51	44	in	in	ADP
taxlaw-2847	51	45	the	the	DET
taxlaw-2847	51	46	values	value	NOUN
taxlaw-2847	51	47	of	of	ADP
taxlaw-2847	51	48	their	their	PRON
taxlaw-2847	51	49	currencies	currency	NOUN
taxlaw-2847	51	50	.	.	PUNCT
taxlaw-2847	52	1	•	•	NUM
taxlaw-2847	52	2	these	these	DET
taxlaw-2847	52	3	judgments	judgment	NOUN
taxlaw-2847	52	4	also	also	ADV
taxlaw-2847	52	5	differ	differ	VERB
taxlaw-2847	52	6	based	base	VERB
taxlaw-2847	52	7	on	on	ADP
taxlaw-2847	52	8	different	different	ADJ
taxlaw-2847	52	9	countries	country	NOUN
taxlaw-2847	52	10	’	'	PUNCT
taxlaw-2847	52	11	trade	trade	NOUN
taxlaw-2847	52	12	relationships	relationship	NOUN
taxlaw-2847	52	13	with	with	ADP
taxlaw-2847	52	14	the	the	DET
taxlaw-2847	52	15	united	united	PROPN
taxlaw-2847	52	16	states	states	PROPN
taxlaw-2847	52	17	.	.	PUNCT
taxlaw-2847	53	1	•	•	INTJ
taxlaw-2847	53	2	if	if	SCONJ
taxlaw-2847	53	3	exchange	exchange	NOUN
taxlaw-2847	53	4	rates	rate	NOUN
taxlaw-2847	53	5	do	do	AUX
taxlaw-2847	53	6	not	not	PART
taxlaw-2847	53	7	rise	rise	VERB
taxlaw-2847	53	8	to	to	PART
taxlaw-2847	53	9	fully	fully	ADV
taxlaw-2847	53	10	offset	offset	VERB
taxlaw-2847	53	11	the	the	DET
taxlaw-2847	53	12	impact	impact	NOUN
taxlaw-2847	53	13	of	of	ADP
taxlaw-2847	53	14	the	the	DET
taxlaw-2847	53	15	dbcft	dbcft	NOUN
taxlaw-2847	53	16	on	on	ADP
taxlaw-2847	53	17	trade	trade	NOUN
taxlaw-2847	53	18	balances	balance	NOUN
taxlaw-2847	53	19	,	,	PUNCT
taxlaw-2847	53	20	prices	price	NOUN
taxlaw-2847	53	21	are	be	AUX
taxlaw-2847	53	22	likely	likely	ADJ
taxlaw-2847	53	23	to	to	PART
taxlaw-2847	53	24	rise	rise	VERB
taxlaw-2847	53	25	.	.	PUNCT
taxlaw-2847	54	1	•	•	NUM
taxlaw-2847	54	2	historically	historically	ADV
taxlaw-2847	54	3	,	,	PUNCT
taxlaw-2847	54	4	when	when	SCONJ
taxlaw-2847	54	5	value	value	NOUN
taxlaw-2847	54	6	-	-	PUNCT
taxlaw-2847	54	7	added	add	VERB
taxlaw-2847	54	8	taxes	taxis	NOUN
taxlaw-2847	54	9	have	have	AUX
taxlaw-2847	54	10	been	be	AUX
taxlaw-2847	54	11	introduced	introduce	VERB
taxlaw-2847	54	12	prices	price	NOUN
taxlaw-2847	54	13	have	have	AUX
taxlaw-2847	54	14	risen	rise	VERB
taxlaw-2847	54	15	by	by	ADP
taxlaw-2847	54	16	an	an	DET
taxlaw-2847	54	17	amount	amount	NOUN
taxlaw-2847	54	18	equal	equal	ADJ
taxlaw-2847	54	19	to	to	ADP
taxlaw-2847	54	20	about	about	ADV
taxlaw-2847	54	21	60	60	NUM
taxlaw-2847	54	22	percent	percent	NOUN
taxlaw-2847	54	23	of	of	ADP
taxlaw-2847	54	24	the	the	DET
taxlaw-2847	54	25	value	value	NOUN
taxlaw-2847	54	26	-	-	PUNCT
taxlaw-2847	54	27	added	add	VERB
taxlaw-2847	54	28	tax	tax	NOUN
taxlaw-2847	54	29	rate	rate	NOUN
taxlaw-2847	54	30	,	,	PUNCT
taxlaw-2847	54	31	but	but	CCONJ
taxlaw-2847	54	32	this	this	PRON
taxlaw-2847	54	33	has	have	AUX
taxlaw-2847	54	34	varied	vary	VERB
taxlaw-2847	54	35	.	.	PUNCT
taxlaw-2847	55	1	because	because	SCONJ
taxlaw-2847	55	2	of	of	ADP
taxlaw-2847	55	3	its	its	PRON
taxlaw-2847	55	4	deduction	deduction	NOUN
taxlaw-2847	55	5	for	for	ADP
taxlaw-2847	55	6	wages	wage	NOUN
taxlaw-2847	55	7	,	,	PUNCT
taxlaw-2847	55	8	the	the	DET
taxlaw-2847	55	9	effects	effect	NOUN
taxlaw-2847	55	10	on	on	ADP
taxlaw-2847	55	11	prices	price	NOUN
taxlaw-2847	55	12	of	of	ADP
taxlaw-2847	55	13	a	a	DET
taxlaw-2847	55	14	dbcft	dbcft	NOUN
taxlaw-2847	55	15	should	should	AUX
taxlaw-2847	55	16	be	be	AUX
taxlaw-2847	55	17	smaller	small	ADJ
taxlaw-2847	55	18	than	than	ADP
taxlaw-2847	55	19	for	for	ADP
taxlaw-2847	55	20	a	a	DET
taxlaw-2847	55	21	vat	vat	NOUN
taxlaw-2847	55	22	.	.	PUNCT
taxlaw-2847	56	1	for	for	ADP
taxlaw-2847	56	2	example	example	NOUN
taxlaw-2847	56	3	,	,	PUNCT
taxlaw-2847	56	4	citigroup	citigroup	PROPN
taxlaw-2847	56	5	's	's	PART
taxlaw-2847	56	6	global	global	ADJ
taxlaw-2847	56	7	chief	chief	ADJ
taxlaw-2847	56	8	economist	economist	NOUN
taxlaw-2847	56	9	willem	willem	PROPN
taxlaw-2847	56	10	h.	h.	PROPN
taxlaw-2847	56	11	buiter	buiter	PROPN
taxlaw-2847	56	12	concludes	conclude	VERB
taxlaw-2847	56	13	his	his	PRON
taxlaw-2847	56	14	lengthy	lengthy	ADJ
taxlaw-2847	56	15	analysis	analysis	NOUN
taxlaw-2847	56	16	of	of	ADP
taxlaw-2847	56	17	this	this	DET
taxlaw-2847	56	18	issue	issue	NOUN
taxlaw-2847	56	19	by	by	ADP
taxlaw-2847	56	20	saying	say	VERB
taxlaw-2847	56	21	:	:	PUNCT
taxlaw-2847	56	22	so	so	ADV
taxlaw-2847	56	23	,	,	PUNCT
taxlaw-2847	56	24	in	in	ADP
taxlaw-2847	56	25	the	the	DET
taxlaw-2847	56	26	spirit	spirit	NOUN
taxlaw-2847	56	27	of	of	ADP
taxlaw-2847	56	28	socrates	socrate	NOUN
taxlaw-2847	56	29	,	,	PUNCT
taxlaw-2847	56	30	we	we	PRON
taxlaw-2847	56	31	have	have	VERB
taxlaw-2847	56	32	to	to	PART
taxlaw-2847	56	33	say	say	VERB
taxlaw-2847	56	34	about	about	ADP
taxlaw-2847	56	35	the	the	DET
taxlaw-2847	56	36	exchange	exchange	NOUN
taxlaw-2847	56	37	rate	rate	NOUN
taxlaw-2847	56	38	implications	implication	NOUN
taxlaw-2847	56	39	of	of	ADP
taxlaw-2847	56	40	a	a	DET
taxlaw-2847	56	41	bta	bta	NOUN
taxlaw-2847	56	42	:	:	PUNCT
taxlaw-2847	56	43	i	i	PRON
taxlaw-2847	56	44	know	know	VERB
taxlaw-2847	56	45	i	i	PRON
taxlaw-2847	56	46	know	know	VERB
taxlaw-2847	56	47	nothing	nothing	PRON
taxlaw-2847	56	48	,	,	PUNCT
taxlaw-2847	56	49	but	but	CCONJ
taxlaw-2847	56	50	at	at	ADP
taxlaw-2847	56	51	least	least	ADJ
taxlaw-2847	56	52	i	i	PRON
taxlaw-2847	56	53	know	know	VERB
taxlaw-2847	56	54	that	that	PRON
taxlaw-2847	56	55	…	…	PUNCT
taxlaw-2847	56	56	.	.	PUNCT
taxlaw-2847	57	1	not	not	PART
taxlaw-2847	57	2	only	only	ADV
taxlaw-2847	57	3	do	do	AUX
taxlaw-2847	57	4	we	we	PRON
taxlaw-2847	57	5	not	not	PART
taxlaw-2847	57	6	know	know	VERB
taxlaw-2847	57	7	the	the	DET
taxlaw-2847	57	8	magnitude	magnitude	NOUN
taxlaw-2847	57	9	of	of	ADP
taxlaw-2847	57	10	the	the	DET
taxlaw-2847	57	11	exchange	exchange	NOUN
taxlaw-2847	57	12	rate	rate	NOUN
taxlaw-2847	57	13	effect	effect	NOUN
taxlaw-2847	57	14	of	of	ADP
taxlaw-2847	57	15	a	a	DET
taxlaw-2847	57	16	bta	bta	NOUN
taxlaw-2847	57	17	,	,	PUNCT
taxlaw-2847	57	18	we	we	PRON
taxlaw-2847	57	19	do	do	AUX
taxlaw-2847	57	20	n’t	not	PART
taxlaw-2847	57	21	even	even	ADV
taxlaw-2847	57	22	know	know	VERB
taxlaw-2847	57	23	the	the	DET
taxlaw-2847	57	24	sign	sign	NOUN
taxlaw-2847	57	25	or	or	CCONJ
taxlaw-2847	57	26	direction	direction	NOUN
taxlaw-2847	57	27	.	.	PUNCT
taxlaw-2847	58	1	effects	effect	NOUN
taxlaw-2847	58	2	on	on	ADP
taxlaw-2847	58	3	prices	price	NOUN
taxlaw-2847	58	4	of	of	ADP
taxlaw-2847	58	5	goods	good	NOUN
taxlaw-2847	58	6	and	and	CCONJ
taxlaw-2847	58	7	services	service	NOUN
taxlaw-2847	58	8	,	,	PUNCT
taxlaw-2847	58	9	and/or	and/or	CCONJ
taxlaw-2847	58	10	exchange	exchange	NOUN
taxlaw-2847	58	11	rates	rate	NOUN
taxlaw-2847	58	12	128	128	NUM
taxlaw-2847	58	13	columbia	columbia	PROPN
taxlaw-2847	58	14	journal	journal	PROPN
taxlaw-2847	58	15	of	of	ADP
taxlaw-2847	58	16	tax	tax	NOUN
taxlaw-2847	58	17	law	law	NOUN
taxlaw-2847	58	18	[	[	X
taxlaw-2847	58	19	vol.8:117	vol.8:117	NOUN
taxlaw-2847	58	20	13	13	NUM
taxlaw-2847	58	21	•	•	NOUN
taxlaw-2847	58	22	the	the	DET
taxlaw-2847	58	23	rise	rise	NOUN
taxlaw-2847	58	24	in	in	ADP
taxlaw-2847	58	25	exchange	exchange	NOUN
taxlaw-2847	58	26	rates	rate	NOUN
taxlaw-2847	58	27	,	,	PUNCT
taxlaw-2847	58	28	if	if	SCONJ
taxlaw-2847	58	29	it	it	PRON
taxlaw-2847	58	30	occurs	occur	VERB
taxlaw-2847	58	31	,	,	PUNCT
taxlaw-2847	58	32	will	will	AUX
taxlaw-2847	58	33	have	have	VERB
taxlaw-2847	58	34	a	a	DET
taxlaw-2847	58	35	major	major	ADJ
taxlaw-2847	58	36	impact	impact	NOUN
taxlaw-2847	58	37	on	on	ADP
taxlaw-2847	58	38	the	the	DET
taxlaw-2847	58	39	values	value	NOUN
taxlaw-2847	58	40	of	of	ADP
taxlaw-2847	58	41	foreign	foreign	ADJ
taxlaw-2847	58	42	assets	asset	NOUN
taxlaw-2847	58	43	held	hold	VERB
taxlaw-2847	58	44	by	by	ADP
taxlaw-2847	58	45	u.s	u.s	PROPN
taxlaw-2847	58	46	.	.	PROPN
taxlaw-2847	58	47	persons	person	NOUN
taxlaw-2847	58	48	and	and	CCONJ
taxlaw-2847	58	49	on	on	ADP
taxlaw-2847	58	50	the	the	DET
taxlaw-2847	58	51	value	value	NOUN
taxlaw-2847	58	52	of	of	ADP
taxlaw-2847	58	53	u.s	u.s	PROPN
taxlaw-2847	58	54	.	.	PROPN
taxlaw-2847	58	55	assets	asset	NOUN
taxlaw-2847	58	56	held	hold	VERB
taxlaw-2847	58	57	by	by	ADP
taxlaw-2847	58	58	foreigners	foreigner	NOUN
taxlaw-2847	58	59	.	.	PUNCT
taxlaw-2847	59	1	•based	•base	VERB
taxlaw-2847	59	2	on	on	ADP
taxlaw-2847	59	3	the	the	DET
taxlaw-2847	59	4	most	most	ADV
taxlaw-2847	59	5	recent	recent	ADJ
taxlaw-2847	59	6	data	datum	NOUN
taxlaw-2847	59	7	available	available	ADJ
taxlaw-2847	59	8	,	,	PUNCT
taxlaw-2847	59	9	it	it	PRON
taxlaw-2847	59	10	appears	appear	VERB
taxlaw-2847	59	11	that	that	SCONJ
taxlaw-2847	59	12	u.s	u.s	PROPN
taxlaw-2847	59	13	.	.	PROPN
taxlaw-2847	59	14	holders	holder	NOUN
taxlaw-2847	59	15	of	of	ADP
taxlaw-2847	59	16	foreign	foreign	ADJ
taxlaw-2847	59	17	assets	asset	NOUN
taxlaw-2847	59	18	may	may	AUX
taxlaw-2847	59	19	lose	lose	VERB
taxlaw-2847	59	20	as	as	ADV
taxlaw-2847	59	21	much	much	ADJ
taxlaw-2847	59	22	as	as	ADP
taxlaw-2847	59	23	$	$	SYM
taxlaw-2847	59	24	4.9	4.9	NUM
taxlaw-2847	59	25	trillion	trillion	NUM
taxlaw-2847	59	26	(	(	PUNCT
taxlaw-2847	59	27	20	20	NUM
taxlaw-2847	59	28	%	%	NOUN
taxlaw-2847	59	29	of	of	ADP
taxlaw-2847	59	30	$	$	SYM
taxlaw-2847	59	31	24.5	24.5	NUM
taxlaw-2847	59	32	trillion	trillion	NUM
taxlaw-2847	59	33	)	)	PUNCT
taxlaw-2847	59	34	,	,	PUNCT
taxlaw-2847	59	35	and	and	CCONJ
taxlaw-2847	59	36	foreign	foreign	ADJ
taxlaw-2847	59	37	holders	holder	NOUN
taxlaw-2847	59	38	of	of	ADP
taxlaw-2847	59	39	u.s	u.s	PROPN
taxlaw-2847	59	40	.	.	PROPN
taxlaw-2847	59	41	assets	asset	NOUN
taxlaw-2847	59	42	might	might	AUX
taxlaw-2847	59	43	gain	gain	VERB
taxlaw-2847	59	44	as	as	ADV
taxlaw-2847	59	45	much	much	ADJ
taxlaw-2847	59	46	as	as	ADP
taxlaw-2847	59	47	$	$	SYM
taxlaw-2847	59	48	8.1	8.1	NUM
taxlaw-2847	59	49	trillion	trillion	NUM
taxlaw-2847	59	50	(	(	PUNCT
taxlaw-2847	59	51	25	25	NUM
taxlaw-2847	59	52	%	%	NOUN
taxlaw-2847	59	53	of	of	ADP
taxlaw-2847	59	54	$	$	SYM
taxlaw-2847	59	55	32.5	32.5	NUM
taxlaw-2847	59	56	trillion	trillion	NUM
taxlaw-2847	59	57	)	)	PUNCT
taxlaw-2847	59	58	.	.	PUNCT
taxlaw-2847	60	1	•some	•some	PRON
taxlaw-2847	60	2	of	of	ADP
taxlaw-2847	60	3	the	the	DET
taxlaw-2847	60	4	foreign	foreign	ADJ
taxlaw-2847	60	5	assets	asset	NOUN
taxlaw-2847	60	6	held	hold	VERB
taxlaw-2847	60	7	by	by	ADP
taxlaw-2847	60	8	u.s	u.s	PROPN
taxlaw-2847	60	9	.	.	PROPN
taxlaw-2847	60	10	persons	person	NOUN
taxlaw-2847	60	11	and	and	CCONJ
taxlaw-2847	60	12	entities	entity	NOUN
taxlaw-2847	60	13	are	be	AUX
taxlaw-2847	60	14	dollar	dollar	NOUN
taxlaw-2847	60	15	-	-	PUNCT
taxlaw-2847	60	16	denominated	denominate	VERB
taxlaw-2847	60	17	and	and	CCONJ
taxlaw-2847	60	18	that	that	PRON
taxlaw-2847	60	19	would	would	AUX
taxlaw-2847	60	20	reduce	reduce	VERB
taxlaw-2847	60	21	the	the	DET
taxlaw-2847	60	22	size	size	NOUN
taxlaw-2847	60	23	of	of	ADP
taxlaw-2847	60	24	the	the	DET
taxlaw-2847	60	25	losses	loss	NOUN
taxlaw-2847	60	26	above	above	ADV
taxlaw-2847	60	27	.	.	PUNCT
taxlaw-2847	61	1	•	•	NUM
taxlaw-2847	61	2	a	a	DET
taxlaw-2847	61	3	number	number	NOUN
taxlaw-2847	61	4	of	of	ADP
taxlaw-2847	61	5	foreign	foreign	ADJ
taxlaw-2847	61	6	countries	country	NOUN
taxlaw-2847	61	7	have	have	AUX
taxlaw-2847	61	8	issued	issue	VERB
taxlaw-2847	61	9	dollardenominated	dollardenominate	VERB
taxlaw-2847	61	10	sovereign	sovereign	ADJ
taxlaw-2847	61	11	debt	debt	NOUN
taxlaw-2847	61	12	and	and	CCONJ
taxlaw-2847	61	13	corporations	corporation	NOUN
taxlaw-2847	61	14	in	in	ADP
taxlaw-2847	61	15	these	these	DET
taxlaw-2847	61	16	countries	country	NOUN
taxlaw-2847	61	17	and	and	CCONJ
taxlaw-2847	61	18	elsewhere	elsewhere	ADV
taxlaw-2847	61	19	have	have	AUX
taxlaw-2847	61	20	issued	issue	VERB
taxlaw-2847	61	21	large	large	ADJ
taxlaw-2847	61	22	amounts	amount	NOUN
taxlaw-2847	61	23	of	of	ADP
taxlaw-2847	61	24	dollar	dollar	NOUN
taxlaw-2847	61	25	-	-	PUNCT
taxlaw-2847	61	26	denominated	denominate	VERB
taxlaw-2847	61	27	corporate	corporate	ADJ
taxlaw-2847	61	28	debt	debt	NOUN
taxlaw-2847	61	29	.	.	PUNCT
taxlaw-2847	62	1	the	the	DET
taxlaw-2847	62	2	impact	impact	NOUN
taxlaw-2847	62	3	of	of	ADP
taxlaw-2847	62	4	a	a	DET
taxlaw-2847	62	5	potential	potential	ADJ
taxlaw-2847	62	6	25	25	NUM
taxlaw-2847	62	7	percent	percent	NOUN
taxlaw-2847	62	8	rise	rise	NOUN
taxlaw-2847	62	9	in	in	ADP
taxlaw-2847	62	10	the	the	DET
taxlaw-2847	62	11	value	value	NOUN
taxlaw-2847	62	12	of	of	ADP
taxlaw-2847	62	13	the	the	DET
taxlaw-2847	62	14	dollar	dollar	NOUN
taxlaw-2847	62	15	2017	2017	NUM
taxlaw-2847	62	16	]	]	PUNCT
taxlaw-2847	62	17	the	the	DET
taxlaw-2847	62	18	known	know	VERB
taxlaw-2847	62	19	unknowns	unknown	NOUN
taxlaw-2847	62	20	of	of	ADP
taxlaw-2847	62	21	the	the	DET
taxlaw-2847	62	22	business	business	NOUN
taxlaw-2847	62	23	tax	tax	NOUN
taxlaw-2847	62	24	reforms	reform	NOUN
taxlaw-2847	62	25	proposed	propose	VERB
taxlaw-2847	62	26	129	129	NUM
taxlaw-2847	62	27	14	14	NUM
taxlaw-2847	62	28	the	the	DET
taxlaw-2847	62	29	impact	impact	NOUN
taxlaw-2847	62	30	of	of	ADP
taxlaw-2847	62	31	a	a	DET
taxlaw-2847	62	32	potential	potential	ADJ
taxlaw-2847	62	33	25	25	NUM
taxlaw-2847	62	34	percent	percent	NOUN
taxlaw-2847	62	35	rise	rise	NOUN
taxlaw-2847	62	36	in	in	ADP
taxlaw-2847	62	37	the	the	DET
taxlaw-2847	62	38	value	value	NOUN
taxlaw-2847	62	39	of	of	ADP
taxlaw-2847	62	40	the	the	DET
taxlaw-2847	62	41	dollar	dollar	NOUN
taxlaw-2847	62	42	•	•	NOUN
taxlaw-2847	62	43	some	some	PRON
taxlaw-2847	62	44	of	of	ADP
taxlaw-2847	62	45	these	these	DET
taxlaw-2847	62	46	magnitudes	magnitude	NOUN
taxlaw-2847	62	47	follow	follow	VERB
taxlaw-2847	62	48	:	:	PUNCT
taxlaw-2847	62	49	ratio	ratio	NOUN
taxlaw-2847	62	50	of	of	ADP
taxlaw-2847	62	51	dollar	dollar	NOUN
taxlaw-2847	62	52	-	-	PUNCT
taxlaw-2847	62	53	denominated	denominate	VERB
taxlaw-2847	62	54	debt	debt	NOUN
taxlaw-2847	62	55	to	to	ADP
taxlaw-2847	62	56	gdp	gdp	PROPN
taxlaw-2847	62	57	2015	2015	NUM
taxlaw-2847	62	58	country	country	NOUN
taxlaw-2847	62	59	govt	govt	NOUN
taxlaw-2847	62	60	(	(	PUNCT
taxlaw-2847	62	61	%	%	INTJ
taxlaw-2847	62	62	)	)	PUNCT
taxlaw-2847	63	1	nfc	nfc	NOUN
taxlaw-2847	63	2	(	(	PUNCT
taxlaw-2847	63	3	%	%	NOUN
taxlaw-2847	63	4	)	)	PUNCT
taxlaw-2847	63	5	govt	govt	NOUN
taxlaw-2847	63	6	+	+	CCONJ
taxlaw-2847	63	7	nfc	nfc	NOUN
taxlaw-2847	63	8	(	(	PUNCT
taxlaw-2847	63	9	%	%	INTJ
taxlaw-2847	63	10	)	)	PUNCT
taxlaw-2847	63	11	brazil	brazil	PROPN
taxlaw-2847	63	12	66.2	66.2	NUM
taxlaw-2847	63	13	50.1	50.1	NUM
taxlaw-2847	63	14	116.3	116.3	NUM
taxlaw-2847	63	15	china	china	PROPN
taxlaw-2847	63	16	43.9	43.9	NUM
taxlaw-2847	63	17	163.6	163.6	NUM
taxlaw-2847	63	18	207.5	207.5	NUM
taxlaw-2847	63	19	india	india	PROPN
taxlaw-2847	63	20	69.0	69.0	NUM
taxlaw-2847	63	21	51.0	51.0	NUM
taxlaw-2847	63	22	120.0	120.0	NUM
taxlaw-2847	63	23	indonesia	indonesia	PROPN
taxlaw-2847	63	24	27.0	27.0	NUM
taxlaw-2847	63	25	23.9	23.9	NUM
taxlaw-2847	63	26	50.9	50.9	NUM
taxlaw-2847	63	27	s.	s.	PROPN
taxlaw-2847	63	28	korea	korea	PROPN
taxlaw-2847	63	29	37.9	37.9	NUM
taxlaw-2847	63	30	106.0	106.0	NUM
taxlaw-2847	63	31	143.9	143.9	NUM
taxlaw-2847	63	32	malaysia	malaysia	NOUN
taxlaw-2847	63	33	54.0	54.0	NUM
taxlaw-2847	63	34	67.9	67.9	NUM
taxlaw-2847	63	35	121.9	121.9	NUM
taxlaw-2847	63	36	mexico	mexico	PROPN
taxlaw-2847	63	37	43.2	43.2	NUM
taxlaw-2847	63	38	24.8	24.8	NUM
taxlaw-2847	63	39	68.0	68.0	NUM
taxlaw-2847	63	40	south	south	PROPN
taxlaw-2847	63	41	africa	africa	PROPN
taxlaw-2847	63	42	50.1	50.1	NUM
taxlaw-2847	63	43	37.0	37.0	NUM
taxlaw-2847	63	44	87.1	87.1	NUM
taxlaw-2847	63	45	turkey	turkey	NOUN
taxlaw-2847	63	46	37.7	37.7	NUM
taxlaw-2847	63	47	57.0	57.0	NUM
taxlaw-2847	63	48	94.7	94.7	NUM
taxlaw-2847	63	49	source	source	NOUN
taxlaw-2847	63	50	:	:	PUNCT
taxlaw-2847	63	51	megan	megan	PROPN
taxlaw-2847	63	52	greene	greene	PROPN
taxlaw-2847	63	53	,	,	PUNCT
taxlaw-2847	63	54	us	us	PROPN
taxlaw-2847	63	55	border	border	NOUN
taxlaw-2847	63	56	adjustment	adjustment	NOUN
taxlaw-2847	63	57	tax	tax	NOUN
taxlaw-2847	63	58	:	:	PUNCT
taxlaw-2847	63	59	the	the	DET
taxlaw-2847	63	60	path	path	NOUN
taxlaw-2847	63	61	to	to	ADP
taxlaw-2847	63	62	stagflation	stagflation	NOUN
taxlaw-2847	63	63	,	,	PUNCT
taxlaw-2847	63	64	debt	debt	NOUN
taxlaw-2847	63	65	and	and	CCONJ
taxlaw-2847	63	66	deflation	deflation	NOUN
taxlaw-2847	63	67	?	?	PUNCT
taxlaw-2847	63	68	,	,	PUNCT
taxlaw-2847	63	69	manulife	manulife	NOUN
taxlaw-2847	63	70	asset	asset	NOUN
taxlaw-2847	63	71	mgmt	mgmt	PROPN
taxlaw-2847	63	72	.	.	PUNCT
taxlaw-2847	63	73	:	:	PUNCT
taxlaw-2847	64	1	market	market	NOUN
taxlaw-2847	64	2	views	view	NOUN
taxlaw-2847	64	3	and	and	CCONJ
taxlaw-2847	64	4	insights	insight	NOUN
taxlaw-2847	64	5	(	(	PUNCT
taxlaw-2847	64	6	jan	jan	PROPN
taxlaw-2847	64	7	.	.	PROPN
taxlaw-2847	64	8	26	26	NUM
taxlaw-2847	64	9	,	,	PUNCT
taxlaw-2847	64	10	2017	2017	NUM
taxlaw-2847	64	11	)	)	PUNCT
taxlaw-2847	64	12	,	,	PUNCT
taxlaw-2847	64	13	http://www.manulifeam.com/us/research-and-insights/market-views-and-insights/usborder-adjustment-tax-the-path-to-stagflation-debt-and-deflation/.	http://www.manulifeam.com/us/research-and-insights/market-views-and-insights/usborder-adjustment-tax-the-path-to-stagflation-debt-and-deflation/.	NOUN
taxlaw-2847	64	14	130	130	NUM
taxlaw-2847	64	15	columbia	columbia	PROPN
taxlaw-2847	64	16	journal	journal	PROPN
taxlaw-2847	64	17	of	of	ADP
taxlaw-2847	64	18	tax	tax	NOUN
taxlaw-2847	64	19	law	law	NOUN
taxlaw-2847	65	1	[	[	X
taxlaw-2847	65	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	65	3	15	15	NUM
taxlaw-2847	65	4	the	the	DET
taxlaw-2847	65	5	impact	impact	NOUN
taxlaw-2847	65	6	of	of	ADP
taxlaw-2847	65	7	a	a	DET
taxlaw-2847	65	8	potential	potential	ADJ
taxlaw-2847	65	9	25	25	NUM
taxlaw-2847	65	10	percent	percent	NOUN
taxlaw-2847	65	11	rise	rise	NOUN
taxlaw-2847	65	12	in	in	ADP
taxlaw-2847	65	13	the	the	DET
taxlaw-2847	65	14	value	value	NOUN
taxlaw-2847	65	15	of	of	ADP
taxlaw-2847	65	16	the	the	DET
taxlaw-2847	65	17	dollar	dollar	NOUN
taxlaw-2847	65	18	•	•	NOUN
taxlaw-2847	65	19	some	some	PRON
taxlaw-2847	65	20	of	of	ADP
taxlaw-2847	65	21	these	these	DET
taxlaw-2847	65	22	magnitudes	magnitude	NOUN
taxlaw-2847	65	23	follow	follow	VERB
taxlaw-2847	65	24	:	:	PUNCT
taxlaw-2847	65	25	country	country	NOUN
taxlaw-2847	65	26	govt	govt	NOUN
taxlaw-2847	65	27	(	(	PUNCT
taxlaw-2847	65	28	%	%	INTJ
taxlaw-2847	65	29	)	)	PUNCT
taxlaw-2847	65	30	nfc	nfc	NOUN
taxlaw-2847	65	31	(	(	PUNCT
taxlaw-2847	65	32	%	%	NOUN
taxlaw-2847	65	33	)	)	PUNCT
taxlaw-2847	65	34	govt	govt	NOUN
taxlaw-2847	65	35	+	+	CCONJ
taxlaw-2847	65	36	nfc	nfc	NOUN
taxlaw-2847	65	37	(	(	PUNCT
taxlaw-2847	65	38	%	%	INTJ
taxlaw-2847	65	39	)	)	PUNCT
taxlaw-2847	65	40	increase	increase	NOUN
taxlaw-2847	65	41	in	in	ADP
taxlaw-2847	65	42	debt	debt	NOUN
taxlaw-2847	65	43	(	(	PUNCT
taxlaw-2847	65	44	%	%	INTJ
taxlaw-2847	65	45	)	)	PUNCT
taxlaw-2847	65	46	brazil	brazil	PROPN
taxlaw-2847	65	47	70.2	70.2	NUM
taxlaw-2847	65	48	58.6	58.6	NUM
taxlaw-2847	65	49	128.8	128.8	NUM
taxlaw-2847	65	50	12.5	12.5	NUM
taxlaw-2847	65	51	china	china	PROPN
taxlaw-2847	65	52	43.9	43.9	NUM
taxlaw-2847	65	53	198.0	198.0	NUM
taxlaw-2847	65	54	241.9	241.9	NUM
taxlaw-2847	65	55	34.4	34.4	NUM
taxlaw-2847	65	56	india	india	PROPN
taxlaw-2847	65	57	69.0	69.0	NUM
taxlaw-2847	65	58	63.0	63.0	NUM
taxlaw-2847	65	59	132.0	132.0	NUM
taxlaw-2847	65	60	12.0	12.0	NUM
taxlaw-2847	65	61	indonesia	indonesia	PROPN
taxlaw-2847	65	62	30.3	30.3	NUM
taxlaw-2847	65	63	25.9	25.9	NUM
taxlaw-2847	65	64	56.2	56.2	NUM
taxlaw-2847	65	65	5.3	5.3	NUM
taxlaw-2847	65	66	s.	s.	PROPN
taxlaw-2847	65	67	korea	korea	PROPN
taxlaw-2847	65	68	38.6	38.6	NUM
taxlaw-2847	65	69	127.5	127.5	NUM
taxlaw-2847	65	70	166.0	166.0	NUM
taxlaw-2847	65	71	22.1	22.1	NUM
taxlaw-2847	65	72	malaysia	malaysia	NOUN
taxlaw-2847	65	73	55.8	55.8	NUM
taxlaw-2847	65	74	76.6	76.6	NUM
taxlaw-2847	65	75	132.3	132.3	NUM
taxlaw-2847	65	76	10.4	10.4	NUM
taxlaw-2847	65	77	mexico	mexico	PROPN
taxlaw-2847	65	78	46.4	46.4	NUM
taxlaw-2847	65	79	28.9	28.9	NUM
taxlaw-2847	65	80	75.3	75.3	NUM
taxlaw-2847	65	81	7.3	7.3	NUM
taxlaw-2847	65	82	south	south	NOUN
taxlaw-2847	65	83	africa	africa	PROPN
taxlaw-2847	65	84	54.9	54.9	NUM
taxlaw-2847	65	85	42.5	42.5	NUM
taxlaw-2847	65	86	97.3	97.3	NUM
taxlaw-2847	65	87	10.2	10.2	NUM
taxlaw-2847	65	88	turkey	turkey	NOUN
taxlaw-2847	65	89	45.9	45.9	NUM
taxlaw-2847	65	90	58.6	58.6	NUM
taxlaw-2847	65	91	104.4	104.4	NUM
taxlaw-2847	65	92	9.8	9.8	NUM
taxlaw-2847	65	93	ratio	ratio	NOUN
taxlaw-2847	65	94	of	of	ADP
taxlaw-2847	65	95	debt	debt	NOUN
taxlaw-2847	65	96	to	to	ADP
taxlaw-2847	65	97	gdp	gdp	NOUN
taxlaw-2847	65	98	2015	2015	NUM
taxlaw-2847	65	99	,	,	PUNCT
taxlaw-2847	65	100	with	with	ADP
taxlaw-2847	65	101	25	25	NUM
taxlaw-2847	65	102	%	%	NOUN
taxlaw-2847	65	103	dollar	dollar	NOUN
taxlaw-2847	65	104	appreciation	appreciation	NOUN
taxlaw-2847	65	105	source	source	NOUN
taxlaw-2847	65	106	:	:	PUNCT
taxlaw-2847	65	107	megan	megan	PROPN
taxlaw-2847	65	108	greene	greene	PROPN
taxlaw-2847	65	109	,	,	PUNCT
taxlaw-2847	65	110	us	us	PROPN
taxlaw-2847	65	111	border	border	NOUN
taxlaw-2847	65	112	adjustment	adjustment	NOUN
taxlaw-2847	65	113	tax	tax	NOUN
taxlaw-2847	65	114	:	:	PUNCT
taxlaw-2847	65	115	the	the	DET
taxlaw-2847	65	116	path	path	NOUN
taxlaw-2847	65	117	to	to	ADP
taxlaw-2847	65	118	stagflation	stagflation	NOUN
taxlaw-2847	65	119	,	,	PUNCT
taxlaw-2847	65	120	debt	debt	NOUN
taxlaw-2847	65	121	and	and	CCONJ
taxlaw-2847	65	122	deflation	deflation	NOUN
taxlaw-2847	65	123	?	?	PUNCT
taxlaw-2847	65	124	,	,	PUNCT
taxlaw-2847	65	125	manulife	manulife	NOUN
taxlaw-2847	65	126	asset	asset	NOUN
taxlaw-2847	65	127	mgmt	mgmt	PROPN
taxlaw-2847	65	128	.	.	PUNCT
taxlaw-2847	65	129	:	:	PUNCT
taxlaw-2847	66	1	market	market	NOUN
taxlaw-2847	66	2	views	view	NOUN
taxlaw-2847	66	3	and	and	CCONJ
taxlaw-2847	66	4	insights	insight	NOUN
taxlaw-2847	66	5	(	(	PUNCT
taxlaw-2847	66	6	jan	jan	PROPN
taxlaw-2847	66	7	.	.	PROPN
taxlaw-2847	66	8	26	26	NUM
taxlaw-2847	66	9	,	,	PUNCT
taxlaw-2847	66	10	2017	2017	NUM
taxlaw-2847	66	11	)	)	PUNCT
taxlaw-2847	66	12	,	,	PUNCT
taxlaw-2847	66	13	http://www.manulifeam.com/us/research-and-insights/market-views-and-insights/usborder-adjustment-tax-the-path-to-stagflation-debt-and-deflation/.	http://www.manulifeam.com/us/research-and-insights/market-views-and-insights/usborder-adjustment-tax-the-path-to-stagflation-debt-and-deflation/.	NOUN
taxlaw-2847	66	14	2017	2017	NUM
taxlaw-2847	66	15	]	]	PUNCT
taxlaw-2847	66	16	the	the	DET
taxlaw-2847	66	17	known	know	VERB
taxlaw-2847	66	18	unknowns	unknown	NOUN
taxlaw-2847	66	19	of	of	ADP
taxlaw-2847	66	20	the	the	DET
taxlaw-2847	66	21	business	business	NOUN
taxlaw-2847	66	22	tax	tax	NOUN
taxlaw-2847	66	23	reforms	reform	NOUN
taxlaw-2847	66	24	proposed	propose	VERB
taxlaw-2847	66	25	131	131	NUM
taxlaw-2847	66	26	16	16	NUM
taxlaw-2847	66	27	•	•	NOUN
taxlaw-2847	66	28	if	if	SCONJ
taxlaw-2847	66	29	the	the	DET
taxlaw-2847	66	30	cost	cost	NOUN
taxlaw-2847	66	31	of	of	ADP
taxlaw-2847	66	32	those	those	DET
taxlaw-2847	66	33	debts	debt	NOUN
taxlaw-2847	66	34	were	be	AUX
taxlaw-2847	66	35	to	to	PART
taxlaw-2847	66	36	increase	increase	VERB
taxlaw-2847	66	37	by	by	ADP
taxlaw-2847	66	38	25	25	NUM
taxlaw-2847	66	39	percent	percent	NOUN
taxlaw-2847	66	40	,	,	PUNCT
taxlaw-2847	66	41	as	as	SCONJ
taxlaw-2847	66	42	some	some	PRON
taxlaw-2847	66	43	of	of	ADP
taxlaw-2847	66	44	the	the	DET
taxlaw-2847	66	45	proponents	proponent	NOUN
taxlaw-2847	66	46	of	of	ADP
taxlaw-2847	66	47	the	the	DET
taxlaw-2847	66	48	dbcft	dbcft	PROPN
taxlaw-2847	66	49	suggest	suggest	NOUN
taxlaw-2847	66	50	,	,	PUNCT
taxlaw-2847	66	51	this	this	PRON
taxlaw-2847	66	52	would	would	AUX
taxlaw-2847	66	53	have	have	VERB
taxlaw-2847	66	54	a	a	DET
taxlaw-2847	66	55	major	major	ADJ
taxlaw-2847	66	56	impact	impact	NOUN
taxlaw-2847	66	57	on	on	ADP
taxlaw-2847	66	58	these	these	DET
taxlaw-2847	66	59	countries	country	NOUN
taxlaw-2847	66	60	’	'	PUNCT
taxlaw-2847	66	61	ability	ability	NOUN
taxlaw-2847	66	62	to	to	PART
taxlaw-2847	66	63	repay	repay	VERB
taxlaw-2847	66	64	the	the	DET
taxlaw-2847	66	65	debt	debt	NOUN
taxlaw-2847	66	66	and	and	CCONJ
taxlaw-2847	66	67	on	on	ADP
taxlaw-2847	66	68	their	their	PRON
taxlaw-2847	66	69	balance	balance	NOUN
taxlaw-2847	66	70	sheets	sheet	NOUN
taxlaw-2847	66	71	.	.	PUNCT
taxlaw-2847	67	1	•	•	NOUN
taxlaw-2847	67	2	many	many	ADJ
taxlaw-2847	67	3	of	of	ADP
taxlaw-2847	67	4	our	our	PRON
taxlaw-2847	67	5	trading	trading	NOUN
taxlaw-2847	67	6	partners	partner	NOUN
taxlaw-2847	67	7	,	,	PUNCT
taxlaw-2847	67	8	such	such	ADJ
taxlaw-2847	67	9	as	as	ADP
taxlaw-2847	67	10	these	these	DET
taxlaw-2847	67	11	issuers	issuer	NOUN
taxlaw-2847	67	12	of	of	ADP
taxlaw-2847	67	13	dollar	dollar	NOUN
taxlaw-2847	67	14	-	-	PUNCT
taxlaw-2847	67	15	denominated	denominate	VERB
taxlaw-2847	67	16	debt	debt	NOUN
taxlaw-2847	67	17	,	,	PUNCT
taxlaw-2847	67	18	will	will	AUX
taxlaw-2847	67	19	lose	lose	VERB
taxlaw-2847	67	20	while	while	SCONJ
taxlaw-2847	67	21	others	other	NOUN
taxlaw-2847	67	22	,	,	PUNCT
taxlaw-2847	67	23	such	such	ADJ
taxlaw-2847	67	24	as	as	ADP
taxlaw-2847	67	25	large	large	ADJ
taxlaw-2847	67	26	holders	holder	NOUN
taxlaw-2847	67	27	of	of	ADP
taxlaw-2847	67	28	u.s	u.s	PROPN
taxlaw-2847	67	29	.	.	PROPN
taxlaw-2847	67	30	debt	debt	NOUN
taxlaw-2847	67	31	,	,	PUNCT
taxlaw-2847	67	32	will	will	AUX
taxlaw-2847	67	33	gain	gain	VERB
taxlaw-2847	67	34	.	.	PUNCT
taxlaw-2847	68	1	•	•	NUM
taxlaw-2847	68	2	the	the	DET
taxlaw-2847	68	3	macroeconomic	macroeconomic	ADJ
taxlaw-2847	68	4	effects	effect	NOUN
taxlaw-2847	68	5	of	of	ADP
taxlaw-2847	68	6	such	such	DET
taxlaw-2847	68	7	a	a	DET
taxlaw-2847	68	8	change	change	NOUN
taxlaw-2847	68	9	are	be	AUX
taxlaw-2847	68	10	uncertain	uncertain	ADJ
taxlaw-2847	68	11	.	.	PUNCT
taxlaw-2847	69	1	some	some	DET
taxlaw-2847	69	2	economists	economist	NOUN
taxlaw-2847	69	3	have	have	AUX
taxlaw-2847	69	4	speculated	speculate	VERB
taxlaw-2847	69	5	that	that	SCONJ
taxlaw-2847	69	6	these	these	DET
taxlaw-2847	69	7	effects	effect	NOUN
taxlaw-2847	69	8	would	would	AUX
taxlaw-2847	69	9	be	be	AUX
taxlaw-2847	69	10	dire	dire	ADJ
taxlaw-2847	69	11	,	,	PUNCT
taxlaw-2847	69	12	perhaps	perhaps	ADV
taxlaw-2847	69	13	creating	create	VERB
taxlaw-2847	69	14	both	both	CCONJ
taxlaw-2847	69	15	stagnation	stagnation	NOUN
taxlaw-2847	69	16	in	in	ADP
taxlaw-2847	69	17	the	the	DET
taxlaw-2847	69	18	global	global	ADJ
taxlaw-2847	69	19	economy	economy	NOUN
taxlaw-2847	69	20	and	and	CCONJ
taxlaw-2847	69	21	inflation	inflation	NOUN
taxlaw-2847	69	22	.	.	PUNCT
taxlaw-2847	70	1	the	the	DET
taxlaw-2847	70	2	impact	impact	NOUN
taxlaw-2847	70	3	of	of	ADP
taxlaw-2847	70	4	a	a	DET
taxlaw-2847	70	5	potential	potential	ADJ
taxlaw-2847	70	6	25	25	NUM
taxlaw-2847	70	7	percent	percent	NOUN
taxlaw-2847	70	8	rise	rise	NOUN
taxlaw-2847	70	9	in	in	ADP
taxlaw-2847	70	10	the	the	DET
taxlaw-2847	70	11	value	value	NOUN
taxlaw-2847	70	12	of	of	ADP
taxlaw-2847	70	13	the	the	DET
taxlaw-2847	70	14	dollar	dollar	NOUN
taxlaw-2847	70	15	132	132	NUM
taxlaw-2847	70	16	columbia	columbia	PROPN
taxlaw-2847	70	17	journal	journal	PROPN
taxlaw-2847	70	18	of	of	ADP
taxlaw-2847	70	19	tax	tax	NOUN
taxlaw-2847	70	20	law	law	NOUN
taxlaw-2847	70	21	[	[	X
taxlaw-2847	70	22	vol.8:117	vol.8:117	NOUN
taxlaw-2847	70	23	17	17	NUM
taxlaw-2847	70	24	the	the	DET
taxlaw-2847	70	25	impact	impact	NOUN
taxlaw-2847	70	26	of	of	ADP
taxlaw-2847	70	27	exchange	exchange	NOUN
taxlaw-2847	70	28	rate	rate	NOUN
taxlaw-2847	70	29	adjustments	adjustment	NOUN
taxlaw-2847	70	30	note	note	VERB
taxlaw-2847	70	31	:	:	PUNCT
taxlaw-2847	70	32	shading	shade	VERB
taxlaw-2847	70	33	denotes	denote	NOUN
taxlaw-2847	70	34	recession	recession	NOUN
taxlaw-2847	70	35	.	.	PUNCT
taxlaw-2847	71	1	source	source	NOUN
taxlaw-2847	71	2	:	:	PUNCT
taxlaw-2847	71	3	federal	federal	PROPN
taxlaw-2847	71	4	reserve	reserve	PROPN
taxlaw-2847	71	5	board	board	PROPN
taxlaw-2847	71	6	;	;	PUNCT
taxlaw-2847	71	7	jason	jason	PROPN
taxlaw-2847	71	8	furman	furman	PROPN
taxlaw-2847	71	9	calculations	calculation	NOUN
taxlaw-2847	71	10	.	.	PUNCT
taxlaw-2847	72	1	2017	2017	NUM
taxlaw-2847	72	2	]	]	PUNCT
taxlaw-2847	72	3	the	the	DET
taxlaw-2847	72	4	known	know	VERB
taxlaw-2847	72	5	unknowns	unknown	NOUN
taxlaw-2847	72	6	of	of	ADP
taxlaw-2847	72	7	the	the	DET
taxlaw-2847	72	8	business	business	NOUN
taxlaw-2847	72	9	tax	tax	NOUN
taxlaw-2847	72	10	reforms	reform	NOUN
taxlaw-2847	72	11	proposed	propose	VERB
taxlaw-2847	72	12	133	133	NUM
taxlaw-2847	72	13	18	18	NUM
taxlaw-2847	72	14	•	•	NOUN
taxlaw-2847	72	15	even	even	ADV
taxlaw-2847	72	16	if	if	SCONJ
taxlaw-2847	72	17	the	the	DET
taxlaw-2847	72	18	dollar	dollar	NOUN
taxlaw-2847	72	19	rises	rise	VERB
taxlaw-2847	72	20	by	by	ADP
taxlaw-2847	72	21	25	25	NUM
taxlaw-2847	72	22	percent	percent	NOUN
taxlaw-2847	72	23	there	there	PRON
taxlaw-2847	72	24	will	will	AUX
taxlaw-2847	72	25	be	be	AUX
taxlaw-2847	72	26	some	some	DET
taxlaw-2847	72	27	price	price	NOUN
taxlaw-2847	72	28	effects	effect	NOUN
taxlaw-2847	72	29	on	on	ADP
taxlaw-2847	72	30	dollar	dollar	NOUN
taxlaw-2847	72	31	-	-	PUNCT
taxlaw-2847	72	32	denominated	denominate	VERB
taxlaw-2847	72	33	commodities	commodity	NOUN
taxlaw-2847	72	34	.	.	PUNCT
taxlaw-2847	73	1	•	•	NUM
taxlaw-2847	73	2	a	a	DET
taxlaw-2847	73	3	number	number	NOUN
taxlaw-2847	73	4	of	of	ADP
taxlaw-2847	73	5	commodities	commodity	NOUN
taxlaw-2847	73	6	,	,	PUNCT
taxlaw-2847	73	7	e.g.	e.g.	ADV
taxlaw-2847	73	8	,	,	PUNCT
taxlaw-2847	73	9	oil	oil	NOUN
taxlaw-2847	73	10	and	and	CCONJ
taxlaw-2847	73	11	wood	wood	NOUN
taxlaw-2847	73	12	pulp	pulp	NOUN
taxlaw-2847	73	13	,	,	PUNCT
taxlaw-2847	73	14	are	be	AUX
taxlaw-2847	73	15	priced	price	VERB
taxlaw-2847	73	16	in	in	ADP
taxlaw-2847	73	17	dollars	dollar	NOUN
taxlaw-2847	73	18	in	in	ADP
taxlaw-2847	73	19	world	world	NOUN
taxlaw-2847	73	20	markets	market	NOUN
taxlaw-2847	73	21	.	.	PUNCT
taxlaw-2847	74	1	•	•	NUM
taxlaw-2847	74	2	a	a	DET
taxlaw-2847	74	3	key	key	ADJ
taxlaw-2847	74	4	question	question	NOUN
taxlaw-2847	74	5	is	be	AUX
taxlaw-2847	74	6	whether	whether	SCONJ
taxlaw-2847	74	7	the	the	DET
taxlaw-2847	74	8	world	world	NOUN
taxlaw-2847	74	9	price	price	NOUN
taxlaw-2847	74	10	of	of	ADP
taxlaw-2847	74	11	such	such	ADJ
taxlaw-2847	74	12	commodities	commodity	NOUN
taxlaw-2847	74	13	will	will	AUX
taxlaw-2847	74	14	fall	fall	VERB
taxlaw-2847	74	15	by	by	ADP
taxlaw-2847	74	16	25	25	NUM
taxlaw-2847	74	17	percent	percent	NOUN
taxlaw-2847	74	18	to	to	PART
taxlaw-2847	74	19	reflect	reflect	VERB
taxlaw-2847	74	20	the	the	DET
taxlaw-2847	74	21	appreciation	appreciation	NOUN
taxlaw-2847	74	22	of	of	ADP
taxlaw-2847	74	23	the	the	DET
taxlaw-2847	74	24	dollar	dollar	NOUN
taxlaw-2847	74	25	.	.	PUNCT
taxlaw-2847	75	1	•	•	NOUN
taxlaw-2847	75	2	in	in	ADP
taxlaw-2847	75	3	some	some	DET
taxlaw-2847	75	4	cases	case	NOUN
taxlaw-2847	75	5	,	,	PUNCT
taxlaw-2847	75	6	such	such	ADJ
taxlaw-2847	75	7	as	as	ADP
taxlaw-2847	75	8	oil	oil	NOUN
taxlaw-2847	75	9	,	,	PUNCT
taxlaw-2847	75	10	this	this	PRON
taxlaw-2847	75	11	may	may	AUX
taxlaw-2847	75	12	turn	turn	VERB
taxlaw-2847	75	13	on	on	ADP
taxlaw-2847	75	14	the	the	DET
taxlaw-2847	75	15	response	response	NOUN
taxlaw-2847	75	16	of	of	ADP
taxlaw-2847	75	17	an	an	DET
taxlaw-2847	75	18	international	international	ADJ
taxlaw-2847	75	19	cartel	cartel	NOUN
taxlaw-2847	75	20	.	.	PUNCT
taxlaw-2847	76	1	•	•	ADV
taxlaw-2847	76	2	if	if	SCONJ
taxlaw-2847	76	3	world	world	NOUN
taxlaw-2847	76	4	prices	price	NOUN
taxlaw-2847	76	5	do	do	AUX
taxlaw-2847	76	6	not	not	PART
taxlaw-2847	76	7	fall	fall	VERB
taxlaw-2847	76	8	,	,	PUNCT
taxlaw-2847	76	9	domestic	domestic	ADJ
taxlaw-2847	76	10	prices	price	NOUN
taxlaw-2847	76	11	(	(	PUNCT
taxlaw-2847	76	12	such	such	ADJ
taxlaw-2847	76	13	as	as	ADP
taxlaw-2847	76	14	for	for	ADP
taxlaw-2847	76	15	heating	heating	NOUN
taxlaw-2847	76	16	oil	oil	NOUN
taxlaw-2847	76	17	or	or	CCONJ
taxlaw-2847	76	18	gasoline	gasoline	NOUN
taxlaw-2847	76	19	at	at	ADP
taxlaw-2847	76	20	the	the	DET
taxlaw-2847	76	21	pump	pump	NOUN
taxlaw-2847	76	22	)	)	PUNCT
taxlaw-2847	76	23	will	will	AUX
taxlaw-2847	76	24	rise	rise	VERB
taxlaw-2847	76	25	significantly	significantly	ADV
taxlaw-2847	76	26	.	.	PUNCT
taxlaw-2847	77	1	•	•	NUM
taxlaw-2847	77	2	the	the	DET
taxlaw-2847	77	3	domestic	domestic	ADJ
taxlaw-2847	77	4	price	price	NOUN
taxlaw-2847	77	5	of	of	ADP
taxlaw-2847	77	6	dollar	dollar	NOUN
taxlaw-2847	77	7	-	-	PUNCT
taxlaw-2847	77	8	denominated	denominate	VERB
taxlaw-2847	77	9	commodities	commodity	NOUN
taxlaw-2847	77	10	will	will	AUX
taxlaw-2847	77	11	be	be	AUX
taxlaw-2847	77	12	greater	great	ADJ
taxlaw-2847	77	13	than	than	ADP
taxlaw-2847	77	14	the	the	DET
taxlaw-2847	77	15	world	world	NOUN
taxlaw-2847	77	16	price	price	NOUN
taxlaw-2847	77	17	of	of	ADP
taxlaw-2847	77	18	those	those	DET
taxlaw-2847	77	19	commodities	commodity	NOUN
taxlaw-2847	77	20	even	even	ADV
taxlaw-2847	77	21	assuming	assume	VERB
taxlaw-2847	77	22	that	that	SCONJ
taxlaw-2847	77	23	currencies	currency	NOUN
taxlaw-2847	77	24	adjust	adjust	VERB
taxlaw-2847	77	25	fully	fully	ADV
taxlaw-2847	77	26	and	and	CCONJ
taxlaw-2847	77	27	the	the	DET
taxlaw-2847	77	28	world	world	NOUN
taxlaw-2847	77	29	price	price	NOUN
taxlaw-2847	77	30	falls	fall	VERB
taxlaw-2847	77	31	by	by	ADP
taxlaw-2847	77	32	25	25	NUM
taxlaw-2847	77	33	percent	percent	NOUN
taxlaw-2847	77	34	.	.	PUNCT
taxlaw-2847	78	1	•	•	NUM
taxlaw-2847	78	2	markets	market	NOUN
taxlaw-2847	78	3	,	,	PUNCT
taxlaw-2847	78	4	especially	especially	ADV
taxlaw-2847	78	5	in	in	ADP
taxlaw-2847	78	6	currencies	currency	NOUN
taxlaw-2847	78	7	and	and	CCONJ
taxlaw-2847	78	8	in	in	ADP
taxlaw-2847	78	9	commodities	commodity	NOUN
taxlaw-2847	78	10	,	,	PUNCT
taxlaw-2847	78	11	are	be	AUX
taxlaw-2847	78	12	likely	likely	ADJ
taxlaw-2847	78	13	to	to	PART
taxlaw-2847	78	14	become	become	VERB
taxlaw-2847	78	15	more	more	ADV
taxlaw-2847	78	16	volatile	volatile	ADJ
taxlaw-2847	78	17	as	as	SCONJ
taxlaw-2847	78	18	the	the	DET
taxlaw-2847	78	19	legislation	legislation	NOUN
taxlaw-2847	78	20	moves	move	VERB
taxlaw-2847	78	21	through	through	ADP
taxlaw-2847	78	22	the	the	DET
taxlaw-2847	78	23	legislative	legislative	ADJ
taxlaw-2847	78	24	process	process	NOUN
taxlaw-2847	78	25	,	,	PUNCT
taxlaw-2847	78	26	and	and	CCONJ
taxlaw-2847	78	27	speculators	speculator	NOUN
taxlaw-2847	78	28	anticipate	anticipate	VERB
taxlaw-2847	78	29	potential	potential	ADJ
taxlaw-2847	78	30	changes	change	NOUN
taxlaw-2847	78	31	.	.	PUNCT
taxlaw-2847	79	1	large	large	ADJ
taxlaw-2847	79	2	bets	bet	NOUN
taxlaw-2847	79	3	will	will	AUX
taxlaw-2847	79	4	be	be	AUX
taxlaw-2847	79	5	made	make	VERB
taxlaw-2847	79	6	and	and	CCONJ
taxlaw-2847	79	7	won	win	VERB
taxlaw-2847	79	8	or	or	CCONJ
taxlaw-2847	79	9	lost	lose	VERB
taxlaw-2847	79	10	on	on	ADP
taxlaw-2847	79	11	each	each	DET
taxlaw-2847	79	12	side	side	NOUN
taxlaw-2847	79	13	of	of	ADP
taxlaw-2847	79	14	these	these	DET
taxlaw-2847	79	15	issues	issue	NOUN
taxlaw-2847	79	16	.	.	PUNCT
taxlaw-2847	80	1	potential	potential	ADJ
taxlaw-2847	80	2	price	price	NOUN
taxlaw-2847	80	3	effects	effect	NOUN
taxlaw-2847	80	4	134	134	NUM
taxlaw-2847	80	5	columbia	columbia	PROPN
taxlaw-2847	80	6	journal	journal	NOUN
taxlaw-2847	80	7	of	of	ADP
taxlaw-2847	80	8	tax	tax	NOUN
taxlaw-2847	80	9	law	law	NOUN
taxlaw-2847	81	1	[	[	X
taxlaw-2847	81	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	81	3	19	19	NUM
taxlaw-2847	81	4	•	•	NOUN
taxlaw-2847	81	5	if	if	SCONJ
taxlaw-2847	81	6	the	the	DET
taxlaw-2847	81	7	dollar	dollar	NOUN
taxlaw-2847	81	8	does	do	AUX
taxlaw-2847	81	9	not	not	PART
taxlaw-2847	81	10	appreciate	appreciate	VERB
taxlaw-2847	81	11	by	by	ADP
taxlaw-2847	81	12	25	25	NUM
taxlaw-2847	81	13	percent	percent	NOUN
taxlaw-2847	81	14	,	,	PUNCT
taxlaw-2847	81	15	as	as	SCONJ
taxlaw-2847	81	16	some	some	PRON
taxlaw-2847	81	17	predict	predict	VERB
taxlaw-2847	81	18	,	,	PUNCT
taxlaw-2847	81	19	prices	price	NOUN
taxlaw-2847	81	20	should	should	AUX
taxlaw-2847	81	21	rise	rise	VERB
taxlaw-2847	81	22	.	.	PUNCT
taxlaw-2847	82	1	•	•	NUM
taxlaw-2847	82	2	the	the	DET
taxlaw-2847	82	3	effect	effect	NOUN
taxlaw-2847	82	4	on	on	ADP
taxlaw-2847	82	5	prices	price	NOUN
taxlaw-2847	82	6	will	will	AUX
taxlaw-2847	82	7	depend	depend	VERB
taxlaw-2847	82	8	on	on	ADP
taxlaw-2847	82	9	how	how	SCONJ
taxlaw-2847	82	10	the	the	DET
taxlaw-2847	82	11	federal	federal	ADJ
taxlaw-2847	82	12	reserve	reserve	PROPN
taxlaw-2847	82	13	responds	respond	VERB
taxlaw-2847	82	14	.	.	PUNCT
taxlaw-2847	83	1	•	•	NOUN
taxlaw-2847	83	2	these	these	DET
taxlaw-2847	83	3	effects	effect	NOUN
taxlaw-2847	83	4	may	may	AUX
taxlaw-2847	83	5	be	be	AUX
taxlaw-2847	83	6	different	different	ADJ
taxlaw-2847	83	7	in	in	ADP
taxlaw-2847	83	8	the	the	DET
taxlaw-2847	83	9	immediate	immediate	ADJ
taxlaw-2847	83	10	future	future	NOUN
taxlaw-2847	83	11	than	than	ADP
taxlaw-2847	83	12	in	in	ADP
taxlaw-2847	83	13	the	the	DET
taxlaw-2847	83	14	longer	long	ADJ
taxlaw-2847	83	15	term	term	NOUN
taxlaw-2847	83	16	as	as	SCONJ
taxlaw-2847	83	17	businesses	business	NOUN
taxlaw-2847	83	18	and	and	CCONJ
taxlaw-2847	83	19	other	other	ADJ
taxlaw-2847	83	20	nations	nation	NOUN
taxlaw-2847	83	21	attempt	attempt	VERB
taxlaw-2847	83	22	to	to	PART
taxlaw-2847	83	23	minimize	minimize	VERB
taxlaw-2847	83	24	potential	potential	ADJ
taxlaw-2847	83	25	losses	loss	NOUN
taxlaw-2847	83	26	.	.	PUNCT
taxlaw-2847	84	1	•	•	NUM
taxlaw-2847	84	2	retailers	retailer	NOUN
taxlaw-2847	84	3	who	who	PRON
taxlaw-2847	84	4	import	import	VERB
taxlaw-2847	84	5	many	many	ADJ
taxlaw-2847	84	6	of	of	ADP
taxlaw-2847	84	7	the	the	DET
taxlaw-2847	84	8	products	product	NOUN
taxlaw-2847	84	9	they	they	PRON
taxlaw-2847	84	10	sell	sell	VERB
taxlaw-2847	84	11	and	and	CCONJ
taxlaw-2847	84	12	oil	oil	NOUN
taxlaw-2847	84	13	refiners	refiner	NOUN
taxlaw-2847	84	14	,	,	PUNCT
taxlaw-2847	84	15	particularly	particularly	ADV
taxlaw-2847	84	16	on	on	ADP
taxlaw-2847	84	17	the	the	DET
taxlaw-2847	84	18	east	east	PROPN
taxlaw-2847	84	19	coast	coast	NOUN
taxlaw-2847	84	20	,	,	PUNCT
taxlaw-2847	84	21	whose	whose	DET
taxlaw-2847	84	22	capacity	capacity	NOUN
taxlaw-2847	84	23	allows	allow	VERB
taxlaw-2847	84	24	them	they	PRON
taxlaw-2847	84	25	to	to	PART
taxlaw-2847	84	26	use	use	VERB
taxlaw-2847	84	27	only	only	ADV
taxlaw-2847	84	28	imported	import	VERB
taxlaw-2847	84	29	oil	oil	NOUN
taxlaw-2847	84	30	,	,	PUNCT
taxlaw-2847	84	31	have	have	AUX
taxlaw-2847	84	32	been	be	AUX
taxlaw-2847	84	33	extremely	extremely	ADV
taxlaw-2847	84	34	concerned	concerned	ADJ
taxlaw-2847	84	35	about	about	ADP
taxlaw-2847	84	36	the	the	DET
taxlaw-2847	84	37	potential	potential	ADJ
taxlaw-2847	84	38	rise	rise	NOUN
taxlaw-2847	84	39	in	in	ADP
taxlaw-2847	84	40	the	the	DET
taxlaw-2847	84	41	after	after	ADP
taxlaw-2847	84	42	-	-	PUNCT
taxlaw-2847	84	43	tax	tax	NOUN
taxlaw-2847	84	44	costs	cost	NOUN
taxlaw-2847	84	45	of	of	ADP
taxlaw-2847	84	46	imports	import	NOUN
taxlaw-2847	84	47	and	and	CCONJ
taxlaw-2847	84	48	the	the	DET
taxlaw-2847	84	49	impact	impact	NOUN
taxlaw-2847	84	50	of	of	ADP
taxlaw-2847	84	51	such	such	DET
taxlaw-2847	84	52	a	a	DET
taxlaw-2847	84	53	rise	rise	NOUN
taxlaw-2847	84	54	on	on	ADP
taxlaw-2847	84	55	their	their	PRON
taxlaw-2847	84	56	profit	profit	NOUN
taxlaw-2847	84	57	margins	margin	NOUN
taxlaw-2847	84	58	and	and	CCONJ
taxlaw-2847	84	59	prices	price	NOUN
taxlaw-2847	84	60	.	.	PUNCT
taxlaw-2847	85	1	potential	potential	ADJ
taxlaw-2847	85	2	price	price	NOUN
taxlaw-2847	85	3	effects	effect	NOUN
taxlaw-2847	85	4	2017	2017	NUM
taxlaw-2847	85	5	]	]	PUNCT
taxlaw-2847	85	6	the	the	DET
taxlaw-2847	85	7	known	know	VERB
taxlaw-2847	85	8	unknowns	unknown	NOUN
taxlaw-2847	85	9	of	of	ADP
taxlaw-2847	85	10	the	the	DET
taxlaw-2847	85	11	business	business	NOUN
taxlaw-2847	85	12	tax	tax	NOUN
taxlaw-2847	85	13	reforms	reform	NOUN
taxlaw-2847	85	14	proposed	propose	VERB
taxlaw-2847	85	15	135	135	NUM
taxlaw-2847	85	16	20	20	NUM
taxlaw-2847	85	17	•	•	NOUN
taxlaw-2847	85	18	some	some	DET
taxlaw-2847	85	19	economists	economist	NOUN
taxlaw-2847	85	20	have	have	AUX
taxlaw-2847	85	21	predicted	predict	VERB
taxlaw-2847	85	22	that	that	SCONJ
taxlaw-2847	85	23	the	the	DET
taxlaw-2847	85	24	enactment	enactment	NOUN
taxlaw-2847	85	25	of	of	ADP
taxlaw-2847	85	26	a	a	DET
taxlaw-2847	85	27	dbcft	dbcft	NOUN
taxlaw-2847	85	28	would	would	AUX
taxlaw-2847	85	29	produce	produce	VERB
taxlaw-2847	85	30	an	an	DET
taxlaw-2847	85	31	increase	increase	NOUN
taxlaw-2847	85	32	in	in	ADP
taxlaw-2847	85	33	wages	wage	NOUN
taxlaw-2847	85	34	.	.	PUNCT
taxlaw-2847	86	1	•	•	NUM
taxlaw-2847	86	2	the	the	DET
taxlaw-2847	86	3	extent	extent	NOUN
taxlaw-2847	86	4	of	of	ADP
taxlaw-2847	86	5	such	such	DET
taxlaw-2847	86	6	an	an	DET
taxlaw-2847	86	7	increase	increase	NOUN
taxlaw-2847	86	8	,	,	PUNCT
taxlaw-2847	86	9	and	and	CCONJ
taxlaw-2847	86	10	its	its	PRON
taxlaw-2847	86	11	timing	timing	NOUN
taxlaw-2847	86	12	,	,	PUNCT
taxlaw-2847	86	13	is	be	AUX
taxlaw-2847	86	14	highly	highly	ADV
taxlaw-2847	86	15	uncertain	uncertain	ADJ
taxlaw-2847	86	16	.	.	PUNCT
taxlaw-2847	87	1	•	•	NOUN
taxlaw-2847	87	2	the	the	DET
taxlaw-2847	87	3	wage	wage	NOUN
taxlaw-2847	87	4	subsidy	subsidy	NOUN
taxlaw-2847	87	5	(	(	PUNCT
taxlaw-2847	87	6	deduction	deduction	NOUN
taxlaw-2847	87	7	)	)	PUNCT
taxlaw-2847	87	8	is	be	AUX
taxlaw-2847	87	9	to	to	ADP
taxlaw-2847	87	10	employers	employer	NOUN
taxlaw-2847	87	11	—	—	PUNCT
taxlaw-2847	87	12	not	not	PART
taxlaw-2847	87	13	to	to	ADP
taxlaw-2847	87	14	employees	employee	NOUN
taxlaw-2847	87	15	.	.	PUNCT
taxlaw-2847	88	1	•	•	PUNCT
taxlaw-2847	88	2	allowing	allow	VERB
taxlaw-2847	88	3	expensing	expensing	NOUN
taxlaw-2847	88	4	of	of	ADP
taxlaw-2847	88	5	capital	capital	NOUN
taxlaw-2847	88	6	assets	asset	NOUN
taxlaw-2847	88	7	reduces	reduce	VERB
taxlaw-2847	88	8	their	their	PRON
taxlaw-2847	88	9	after	after	ADP
taxlaw-2847	88	10	-	-	PUNCT
taxlaw-2847	88	11	tax	tax	NOUN
taxlaw-2847	88	12	cost	cost	NOUN
taxlaw-2847	88	13	compared	compare	VERB
taxlaw-2847	88	14	to	to	ADP
taxlaw-2847	88	15	current	current	ADJ
taxlaw-2847	88	16	law	law	NOUN
taxlaw-2847	88	17	.	.	PUNCT
taxlaw-2847	89	1	•	•	NUM
taxlaw-2847	89	2	subsidizing	subsidize	VERB
taxlaw-2847	89	3	wage	wage	NOUN
taxlaw-2847	89	4	payments	payment	NOUN
taxlaw-2847	89	5	to	to	ADP
taxlaw-2847	89	6	employers	employer	NOUN
taxlaw-2847	89	7	is	be	AUX
taxlaw-2847	89	8	not	not	PART
taxlaw-2847	89	9	necessarily	necessarily	ADV
taxlaw-2847	89	10	identical	identical	ADJ
taxlaw-2847	89	11	,	,	PUNCT
taxlaw-2847	89	12	especially	especially	ADV
taxlaw-2847	89	13	in	in	ADP
taxlaw-2847	89	14	the	the	DET
taxlaw-2847	89	15	short	short	ADJ
taxlaw-2847	89	16	-	-	PUNCT
taxlaw-2847	89	17	term	term	NOUN
taxlaw-2847	89	18	,	,	PUNCT
taxlaw-2847	89	19	to	to	ADP
taxlaw-2847	89	20	subsidizing	subsidize	VERB
taxlaw-2847	89	21	wages	wage	NOUN
taxlaw-2847	89	22	of	of	ADP
taxlaw-2847	89	23	employees	employee	NOUN
taxlaw-2847	89	24	.	.	PUNCT
taxlaw-2847	90	1	•	•	NUM
taxlaw-2847	90	2	consider	consider	VERB
taxlaw-2847	90	3	for	for	ADP
taxlaw-2847	90	4	example	example	NOUN
taxlaw-2847	90	5	two	two	NUM
taxlaw-2847	90	6	alternatives	alternative	NOUN
taxlaw-2847	90	7	to	to	ADP
taxlaw-2847	90	8	the	the	DET
taxlaw-2847	90	9	wage	wage	NOUN
taxlaw-2847	90	10	deduction	deduction	NOUN
taxlaw-2847	90	11	:	:	PUNCT
taxlaw-2847	90	12	an	an	DET
taxlaw-2847	90	13	increase	increase	NOUN
taxlaw-2847	90	14	in	in	ADP
taxlaw-2847	90	15	the	the	DET
taxlaw-2847	90	16	earned	earn	VERB
taxlaw-2847	90	17	income	income	NOUN
taxlaw-2847	90	18	tax	tax	NOUN
taxlaw-2847	90	19	credit	credit	NOUN
taxlaw-2847	90	20	(	(	PUNCT
taxlaw-2847	90	21	eitc	eitc	NOUN
taxlaw-2847	90	22	)	)	PUNCT
taxlaw-2847	90	23	or	or	CCONJ
taxlaw-2847	90	24	a	a	DET
taxlaw-2847	90	25	reduction	reduction	NOUN
taxlaw-2847	90	26	in	in	ADP
taxlaw-2847	90	27	the	the	DET
taxlaw-2847	90	28	employees	employee	NOUN
taxlaw-2847	90	29	’	’	PART
taxlaw-2847	90	30	share	share	NOUN
taxlaw-2847	90	31	of	of	ADP
taxlaw-2847	90	32	payroll	payroll	NOUN
taxlaw-2847	90	33	taxes	taxis	NOUN
taxlaw-2847	90	34	.	.	PUNCT
taxlaw-2847	91	1	in	in	ADP
taxlaw-2847	91	2	these	these	DET
taxlaw-2847	91	3	cases	case	NOUN
taxlaw-2847	91	4	,	,	PUNCT
taxlaw-2847	91	5	the	the	DET
taxlaw-2847	91	6	subsidy	subsidy	NOUN
taxlaw-2847	91	7	goes	go	VERB
taxlaw-2847	91	8	directly	directly	ADV
taxlaw-2847	91	9	into	into	ADP
taxlaw-2847	91	10	employees	employee	NOUN
taxlaw-2847	91	11	’	’	PART
taxlaw-2847	91	12	pocketbooks	pocketbook	NOUN
taxlaw-2847	91	13	.	.	PUNCT
taxlaw-2847	92	1	if	if	SCONJ
taxlaw-2847	92	2	the	the	DET
taxlaw-2847	92	3	wage	wage	NOUN
taxlaw-2847	92	4	benefit	benefit	NOUN
taxlaw-2847	92	5	is	be	AUX
taxlaw-2847	92	6	given	give	VERB
taxlaw-2847	92	7	to	to	ADP
taxlaw-2847	92	8	employers	employer	NOUN
taxlaw-2847	92	9	,	,	PUNCT
taxlaw-2847	92	10	employees	employee	NOUN
taxlaw-2847	92	11	will	will	AUX
taxlaw-2847	92	12	benefit	benefit	VERB
taxlaw-2847	92	13	only	only	ADV
taxlaw-2847	92	14	to	to	ADP
taxlaw-2847	92	15	the	the	DET
taxlaw-2847	92	16	extent	extent	NOUN
taxlaw-2847	92	17	that	that	PRON
taxlaw-2847	92	18	wages	wage	NOUN
taxlaw-2847	92	19	rise	rise	VERB
taxlaw-2847	92	20	.	.	PUNCT
taxlaw-2847	93	1	potential	potential	ADJ
taxlaw-2847	93	2	effects	effect	NOUN
taxlaw-2847	93	3	on	on	ADP
taxlaw-2847	93	4	wages	wage	NOUN
taxlaw-2847	93	5	136	136	NUM
taxlaw-2847	93	6	columbia	columbia	PROPN
taxlaw-2847	93	7	journal	journal	NOUN
taxlaw-2847	93	8	of	of	ADP
taxlaw-2847	93	9	tax	tax	NOUN
taxlaw-2847	93	10	law	law	NOUN
taxlaw-2847	93	11	[	[	X
taxlaw-2847	93	12	vol.8:117	vol.8:117	NOUN
taxlaw-2847	93	13	21	21	NUM
taxlaw-2847	93	14	•	•	NOUN
taxlaw-2847	93	15	under	under	ADP
taxlaw-2847	93	16	our	our	PRON
taxlaw-2847	93	17	trade	trade	NOUN
taxlaw-2847	93	18	agreements	agreement	NOUN
taxlaw-2847	93	19	,	,	PUNCT
taxlaw-2847	93	20	value	value	NOUN
taxlaw-2847	93	21	-	-	PUNCT
taxlaw-2847	93	22	added	add	VERB
taxlaw-2847	93	23	taxes	taxis	NOUN
taxlaw-2847	93	24	may	may	AUX
taxlaw-2847	93	25	be	be	AUX
taxlaw-2847	93	26	adjusted	adjust	VERB
taxlaw-2847	93	27	at	at	ADP
taxlaw-2847	93	28	the	the	DET
taxlaw-2847	93	29	border	border	NOUN
taxlaw-2847	93	30	for	for	ADP
taxlaw-2847	93	31	imports	import	NOUN
taxlaw-2847	93	32	and	and	CCONJ
taxlaw-2847	93	33	exports	export	NOUN
taxlaw-2847	93	34	.	.	PUNCT
taxlaw-2847	94	1	these	these	DET
taxlaw-2847	94	2	agreements	agreement	NOUN
taxlaw-2847	94	3	include	include	VERB
taxlaw-2847	94	4	the	the	DET
taxlaw-2847	94	5	wto	wto	PROPN
taxlaw-2847	94	6	agreements	agreement	NOUN
taxlaw-2847	94	7	with	with	ADP
taxlaw-2847	94	8	163	163	NUM
taxlaw-2847	94	9	other	other	ADJ
taxlaw-2847	94	10	countries	country	NOUN
taxlaw-2847	94	11	.	.	PUNCT
taxlaw-2847	95	1	•	•	INTJ
taxlaw-2847	95	2	it	it	PRON
taxlaw-2847	95	3	is	be	AUX
taxlaw-2847	95	4	quite	quite	ADV
taxlaw-2847	95	5	certain	certain	ADJ
taxlaw-2847	95	6	that	that	SCONJ
taxlaw-2847	95	7	the	the	DET
taxlaw-2847	95	8	dbcft	dbcft	NOUN
taxlaw-2847	95	9	of	of	ADP
taxlaw-2847	95	10	the	the	DET
taxlaw-2847	95	11	blueprint	blueprint	NOUN
taxlaw-2847	95	12	would	would	AUX
taxlaw-2847	95	13	be	be	AUX
taxlaw-2847	95	14	held	hold	VERB
taxlaw-2847	95	15	to	to	PART
taxlaw-2847	95	16	be	be	AUX
taxlaw-2847	95	17	in	in	ADP
taxlaw-2847	95	18	violation	violation	NOUN
taxlaw-2847	95	19	of	of	ADP
taxlaw-2847	95	20	our	our	PRON
taxlaw-2847	95	21	international	international	ADJ
taxlaw-2847	95	22	trade	trade	NOUN
taxlaw-2847	95	23	agreements	agreement	NOUN
taxlaw-2847	95	24	by	by	ADP
taxlaw-2847	95	25	the	the	DET
taxlaw-2847	95	26	wto	wto	PROPN
taxlaw-2847	95	27	.	.	PUNCT
taxlaw-2847	96	1	•	•	NUM
taxlaw-2847	96	2	article	article	PROPN
taxlaw-2847	96	3	iii	iii	NUM
taxlaw-2847	96	4	of	of	ADP
taxlaw-2847	96	5	the	the	DET
taxlaw-2847	96	6	gatt	gatt	NOUN
taxlaw-2847	96	7	requires	require	VERB
taxlaw-2847	96	8	no	no	DET
taxlaw-2847	96	9	worse	bad	ADJ
taxlaw-2847	96	10	treatment	treatment	NOUN
taxlaw-2847	96	11	of	of	ADP
taxlaw-2847	96	12	an	an	DET
taxlaw-2847	96	13	imported	import	VERB
taxlaw-2847	96	14	good	good	NOUN
taxlaw-2847	96	15	by	by	ADP
taxlaw-2847	96	16	a	a	DET
taxlaw-2847	96	17	tax	tax	NOUN
taxlaw-2847	96	18	than	than	ADP
taxlaw-2847	96	19	that	that	PRON
taxlaw-2847	96	20	imposed	impose	VERB
taxlaw-2847	96	21	on	on	ADP
taxlaw-2847	96	22	a	a	DET
taxlaw-2847	96	23	domestic	domestic	ADJ
taxlaw-2847	96	24	product	product	NOUN
taxlaw-2847	96	25	.	.	PUNCT
taxlaw-2847	97	1	•	•	NUM
taxlaw-2847	97	2	a	a	DET
taxlaw-2847	97	3	value	value	NOUN
taxlaw-2847	97	4	-	-	PUNCT
taxlaw-2847	97	5	added	add	VERB
taxlaw-2847	97	6	tax	tax	NOUN
taxlaw-2847	97	7	or	or	CCONJ
taxlaw-2847	97	8	a	a	DET
taxlaw-2847	97	9	retail	retail	ADJ
taxlaw-2847	97	10	sales	sale	NOUN
taxlaw-2847	97	11	tax	tax	NOUN
taxlaw-2847	97	12	complies	complie	NOUN
taxlaw-2847	97	13	with	with	ADP
taxlaw-2847	97	14	this	this	DET
taxlaw-2847	97	15	article	article	NOUN
taxlaw-2847	97	16	.	.	PUNCT
taxlaw-2847	98	1	•	•	NUM
taxlaw-2847	98	2	because	because	SCONJ
taxlaw-2847	98	3	of	of	ADP
taxlaw-2847	98	4	the	the	DET
taxlaw-2847	98	5	deduction	deduction	NOUN
taxlaw-2847	98	6	for	for	ADP
taxlaw-2847	98	7	domestic	domestic	ADJ
taxlaw-2847	98	8	wages	wage	NOUN
taxlaw-2847	98	9	and	and	CCONJ
taxlaw-2847	98	10	the	the	DET
taxlaw-2847	98	11	absence	absence	NOUN
taxlaw-2847	98	12	of	of	ADP
taxlaw-2847	98	13	any	any	DET
taxlaw-2847	98	14	similar	similar	ADJ
taxlaw-2847	98	15	deduction	deduction	NOUN
taxlaw-2847	98	16	for	for	ADP
taxlaw-2847	98	17	the	the	DET
taxlaw-2847	98	18	wage	wage	NOUN
taxlaw-2847	98	19	component	component	NOUN
taxlaw-2847	98	20	of	of	ADP
taxlaw-2847	98	21	imported	import	VERB
taxlaw-2847	98	22	products	product	NOUN
taxlaw-2847	98	23	,	,	PUNCT
taxlaw-2847	98	24	the	the	DET
taxlaw-2847	98	25	cash	cash	NOUN
taxlaw-2847	98	26	-	-	PUNCT
taxlaw-2847	98	27	flow	flow	NOUN
taxlaw-2847	98	28	tax	tax	NOUN
taxlaw-2847	98	29	would	would	AUX
taxlaw-2847	98	30	burden	burden	VERB
taxlaw-2847	98	31	the	the	DET
taxlaw-2847	98	32	entire	entire	ADJ
taxlaw-2847	98	33	value	value	NOUN
taxlaw-2847	98	34	-	-	PUNCT
taxlaw-2847	98	35	added	add	VERB
taxlaw-2847	98	36	of	of	ADP
taxlaw-2847	98	37	imported	import	VERB
taxlaw-2847	98	38	products	product	NOUN
taxlaw-2847	98	39	,	,	PUNCT
taxlaw-2847	98	40	but	but	CCONJ
taxlaw-2847	98	41	not	not	PART
taxlaw-2847	98	42	the	the	DET
taxlaw-2847	98	43	labor	labor	NOUN
taxlaw-2847	98	44	component	component	NOUN
taxlaw-2847	98	45	of	of	ADP
taxlaw-2847	98	46	valueadded	valueadde	VERB
taxlaw-2847	98	47	in	in	ADP
taxlaw-2847	98	48	domestic	domestic	ADJ
taxlaw-2847	98	49	products	product	NOUN
taxlaw-2847	98	50	.	.	PUNCT
taxlaw-2847	99	1	if	if	SCONJ
taxlaw-2847	99	2	wages	wage	NOUN
taxlaw-2847	99	3	were	be	AUX
taxlaw-2847	99	4	included	include	VERB
taxlaw-2847	99	5	in	in	ADP
taxlaw-2847	99	6	the	the	DET
taxlaw-2847	99	7	tax	tax	NOUN
taxlaw-2847	99	8	base	base	NOUN
taxlaw-2847	99	9	as	as	SCONJ
taxlaw-2847	99	10	they	they	PRON
taxlaw-2847	99	11	are	be	AUX
taxlaw-2847	99	12	with	with	ADP
taxlaw-2847	99	13	value	value	NOUN
taxlaw-2847	99	14	added	add	VERB
taxlaw-2847	99	15	taxes	taxis	NOUN
taxlaw-2847	99	16	,	,	PUNCT
taxlaw-2847	99	17	no	no	DET
taxlaw-2847	99	18	violation	violation	NOUN
taxlaw-2847	99	19	of	of	ADP
taxlaw-2847	99	20	article	article	NOUN
taxlaw-2847	99	21	3	3	NUM
taxlaw-2847	99	22	should	should	AUX
taxlaw-2847	99	23	be	be	AUX
taxlaw-2847	99	24	found	find	VERB
taxlaw-2847	99	25	.	.	PUNCT
taxlaw-2847	100	1	impact	impact	NOUN
taxlaw-2847	100	2	on	on	ADP
taxlaw-2847	100	3	trade	trade	NOUN
taxlaw-2847	100	4	agreements	agreement	NOUN
taxlaw-2847	100	5	2017	2017	NUM
taxlaw-2847	100	6	]	]	PUNCT
taxlaw-2847	100	7	the	the	DET
taxlaw-2847	100	8	known	know	VERB
taxlaw-2847	100	9	unknowns	unknown	NOUN
taxlaw-2847	100	10	of	of	ADP
taxlaw-2847	100	11	the	the	DET
taxlaw-2847	100	12	business	business	NOUN
taxlaw-2847	100	13	tax	tax	NOUN
taxlaw-2847	100	14	reforms	reform	NOUN
taxlaw-2847	100	15	proposed	propose	VERB
taxlaw-2847	100	16	137	137	NUM
taxlaw-2847	100	17	22	22	NUM
taxlaw-2847	100	18	•	•	NUM
taxlaw-2847	100	19	annex	annex	VERB
taxlaw-2847	100	20	1	1	NUM
taxlaw-2847	100	21	of	of	ADP
taxlaw-2847	100	22	the	the	DET
taxlaw-2847	100	23	gatt	gatt	PROPN
taxlaw-2847	100	24	prohibits	prohibit	VERB
taxlaw-2847	100	25	export	export	NOUN
taxlaw-2847	100	26	subsidies	subsidy	NOUN
taxlaw-2847	100	27	.	.	PUNCT
taxlaw-2847	101	1	•	•	NUM
taxlaw-2847	101	2	the	the	DET
taxlaw-2847	101	3	deduction	deduction	NOUN
taxlaw-2847	101	4	for	for	ADP
taxlaw-2847	101	5	wages	wage	NOUN
taxlaw-2847	101	6	in	in	ADP
taxlaw-2847	101	7	the	the	DET
taxlaw-2847	101	8	dbcft	dbcft	NOUN
taxlaw-2847	101	9	combined	combine	VERB
taxlaw-2847	101	10	with	with	ADP
taxlaw-2847	101	11	the	the	DET
taxlaw-2847	101	12	exclusion	exclusion	NOUN
taxlaw-2847	101	13	of	of	ADP
taxlaw-2847	101	14	revenues	revenue	NOUN
taxlaw-2847	101	15	from	from	ADP
taxlaw-2847	101	16	the	the	DET
taxlaw-2847	101	17	sales	sale	NOUN
taxlaw-2847	101	18	of	of	ADP
taxlaw-2847	101	19	exported	export	VERB
taxlaw-2847	101	20	goods	good	NOUN
taxlaw-2847	101	21	or	or	CCONJ
taxlaw-2847	101	22	services	service	NOUN
taxlaw-2847	101	23	means	mean	VERB
taxlaw-2847	101	24	that	that	SCONJ
taxlaw-2847	101	25	the	the	DET
taxlaw-2847	101	26	dbcft	dbcft	ADJ
taxlaw-2847	101	27	advantages	advantage	NOUN
taxlaw-2847	101	28	exports	export	NOUN
taxlaw-2847	101	29	over	over	ADP
taxlaw-2847	101	30	domestic	domestic	ADJ
taxlaw-2847	101	31	consumption	consumption	NOUN
taxlaw-2847	101	32	in	in	ADP
taxlaw-2847	101	33	violation	violation	NOUN
taxlaw-2847	101	34	of	of	ADP
taxlaw-2847	101	35	trade	trade	NOUN
taxlaw-2847	101	36	agreements	agreement	NOUN
taxlaw-2847	101	37	.	.	PUNCT
taxlaw-2847	102	1	•	•	NUM
taxlaw-2847	102	2	again	again	ADV
taxlaw-2847	102	3	,	,	PUNCT
taxlaw-2847	102	4	the	the	DET
taxlaw-2847	102	5	problem	problem	NOUN
taxlaw-2847	102	6	is	be	AUX
taxlaw-2847	102	7	that	that	SCONJ
taxlaw-2847	102	8	wages	wage	NOUN
taxlaw-2847	102	9	are	be	AUX
taxlaw-2847	102	10	deducted	deduct	VERB
taxlaw-2847	102	11	from	from	ADP
taxlaw-2847	102	12	cash	cash	NOUN
taxlaw-2847	102	13	flow	flow	NOUN
taxlaw-2847	102	14	in	in	ADP
taxlaw-2847	102	15	computing	compute	VERB
taxlaw-2847	102	16	the	the	DET
taxlaw-2847	102	17	dbcft	dbcft	NOUN
taxlaw-2847	102	18	in	in	ADP
taxlaw-2847	102	19	contrast	contrast	NOUN
taxlaw-2847	102	20	to	to	ADP
taxlaw-2847	102	21	vats	vat	NOUN
taxlaw-2847	102	22	where	where	SCONJ
taxlaw-2847	102	23	wages	wage	NOUN
taxlaw-2847	102	24	are	be	AUX
taxlaw-2847	102	25	included	include	VERB
taxlaw-2847	102	26	in	in	ADP
taxlaw-2847	102	27	the	the	DET
taxlaw-2847	102	28	tax	tax	NOUN
taxlaw-2847	102	29	base	base	NOUN
taxlaw-2847	102	30	.	.	PUNCT
taxlaw-2847	103	1	•	•	NUM
taxlaw-2847	103	2	because	because	SCONJ
taxlaw-2847	103	3	of	of	ADP
taxlaw-2847	103	4	the	the	DET
taxlaw-2847	103	5	flow	flow	NOUN
taxlaw-2847	103	6	-	-	PUNCT
taxlaw-2847	103	7	through	through	ADP
taxlaw-2847	103	8	treatment	treatment	NOUN
taxlaw-2847	103	9	of	of	ADP
taxlaw-2847	103	10	partnerships	partnership	NOUN
taxlaw-2847	103	11	with	with	ADP
taxlaw-2847	103	12	taxation	taxation	NOUN
taxlaw-2847	103	13	to	to	ADP
taxlaw-2847	103	14	individual	individual	ADJ
taxlaw-2847	103	15	owners	owner	NOUN
taxlaw-2847	103	16	and	and	CCONJ
taxlaw-2847	103	17	the	the	DET
taxlaw-2847	103	18	taxation	taxation	NOUN
taxlaw-2847	103	19	of	of	ADP
taxlaw-2847	103	20	net	net	ADJ
taxlaw-2847	103	21	investment	investment	NOUN
taxlaw-2847	103	22	income	income	NOUN
taxlaw-2847	103	23	,	,	PUNCT
taxlaw-2847	103	24	the	the	DET
taxlaw-2847	103	25	dbcft	dbcft	NOUN
taxlaw-2847	103	26	may	may	AUX
taxlaw-2847	103	27	be	be	AUX
taxlaw-2847	103	28	characterized	characterize	VERB
taxlaw-2847	103	29	by	by	ADP
taxlaw-2847	103	30	the	the	DET
taxlaw-2847	103	31	wto	wto	PROPN
taxlaw-2847	103	32	as	as	ADP
taxlaw-2847	103	33	a	a	DET
taxlaw-2847	103	34	direct	direct	ADJ
taxlaw-2847	103	35	tax	tax	NOUN
taxlaw-2847	103	36	.	.	PUNCT
taxlaw-2847	104	1	border	border	NOUN
taxlaw-2847	104	2	adjustments	adjustment	NOUN
taxlaw-2847	104	3	of	of	ADP
taxlaw-2847	104	4	direct	direct	ADJ
taxlaw-2847	104	5	taxes	taxis	NOUN
taxlaw-2847	104	6	violate	violate	VERB
taxlaw-2847	104	7	the	the	DET
taxlaw-2847	104	8	wto	wto	PROPN
taxlaw-2847	104	9	.	.	PUNCT
taxlaw-2847	105	1	•	•	NUM
taxlaw-2847	105	2	these	these	DET
taxlaw-2847	105	3	violations	violation	NOUN
taxlaw-2847	105	4	of	of	ADP
taxlaw-2847	105	5	our	our	PRON
taxlaw-2847	105	6	trade	trade	NOUN
taxlaw-2847	105	7	agreements	agreement	NOUN
taxlaw-2847	105	8	are	be	AUX
taxlaw-2847	105	9	not	not	PART
taxlaw-2847	105	10	overcome	overcome	VERB
taxlaw-2847	105	11	by	by	ADP
taxlaw-2847	105	12	the	the	DET
taxlaw-2847	105	13	fact	fact	NOUN
taxlaw-2847	105	14	that	that	SCONJ
taxlaw-2847	105	15	a	a	DET
taxlaw-2847	105	16	different	different	ADJ
taxlaw-2847	105	17	combination	combination	NOUN
taxlaw-2847	105	18	of	of	ADP
taxlaw-2847	105	19	taxes	taxis	NOUN
taxlaw-2847	105	20	with	with	ADP
taxlaw-2847	105	21	similar	similar	ADJ
taxlaw-2847	105	22	economic	economic	ADJ
taxlaw-2847	105	23	effects	effect	NOUN
taxlaw-2847	105	24	could	could	AUX
taxlaw-2847	105	25	pass	pass	VERB
taxlaw-2847	105	26	wto	wto	PROPN
taxlaw-2847	105	27	scrutiny	scrutiny	NOUN
taxlaw-2847	105	28	.	.	PUNCT
taxlaw-2847	106	1	•	•	PUNCT
taxlaw-2847	106	2	as	as	SCONJ
taxlaw-2847	106	3	alan	alan	PROPN
taxlaw-2847	106	4	auerbach	auerbach	PROPN
taxlaw-2847	106	5	and	and	CCONJ
taxlaw-2847	106	6	douglas	douglas	PROPN
taxlaw-2847	106	7	holtz	holtz	PROPN
taxlaw-2847	106	8	-	-	PUNCT
taxlaw-2847	106	9	eakin	eakin	PROPN
taxlaw-2847	106	10	have	have	AUX
taxlaw-2847	106	11	demonstrated	demonstrate	VERB
taxlaw-2847	106	12	,	,	PUNCT
taxlaw-2847	106	13	an	an	DET
taxlaw-2847	106	14	economic	economic	ADJ
taxlaw-2847	106	15	equivalent	equivalent	NOUN
taxlaw-2847	106	16	of	of	ADP
taxlaw-2847	106	17	the	the	DET
taxlaw-2847	106	18	dbcft	dbcft	NOUN
taxlaw-2847	106	19	could	could	AUX
taxlaw-2847	106	20	be	be	AUX
taxlaw-2847	106	21	achieved	achieve	VERB
taxlaw-2847	106	22	by	by	ADP
taxlaw-2847	106	23	a	a	DET
taxlaw-2847	106	24	combination	combination	NOUN
taxlaw-2847	106	25	of	of	ADP
taxlaw-2847	106	26	a	a	DET
taxlaw-2847	106	27	value	value	NOUN
taxlaw-2847	106	28	-	-	PUNCT
taxlaw-2847	106	29	added	add	VERB
taxlaw-2847	106	30	tax	tax	NOUN
taxlaw-2847	106	31	or	or	CCONJ
taxlaw-2847	106	32	retail	retail	ADJ
taxlaw-2847	106	33	sales	sale	NOUN
taxlaw-2847	106	34	tax	tax	NOUN
taxlaw-2847	106	35	,	,	PUNCT
taxlaw-2847	106	36	and	and	CCONJ
taxlaw-2847	106	37	a	a	DET
taxlaw-2847	106	38	reduction	reduction	NOUN
taxlaw-2847	106	39	in	in	ADP
taxlaw-2847	106	40	payroll	payroll	NOUN
taxlaw-2847	106	41	taxes	taxis	NOUN
taxlaw-2847	106	42	or	or	CCONJ
taxlaw-2847	106	43	a	a	DET
taxlaw-2847	106	44	wage	wage	NOUN
taxlaw-2847	106	45	subsidy	subsidy	NOUN
taxlaw-2847	106	46	.	.	PUNCT
taxlaw-2847	107	1	•	•	NUM
taxlaw-2847	107	2	the	the	DET
taxlaw-2847	107	3	lawyers	lawyer	NOUN
taxlaw-2847	107	4	who	who	PRON
taxlaw-2847	107	5	will	will	AUX
taxlaw-2847	107	6	resolve	resolve	VERB
taxlaw-2847	107	7	any	any	DET
taxlaw-2847	107	8	dispute	dispute	NOUN
taxlaw-2847	107	9	in	in	ADP
taxlaw-2847	107	10	the	the	DET
taxlaw-2847	107	11	wto	wto	PROPN
taxlaw-2847	107	12	will	will	AUX
taxlaw-2847	107	13	regard	regard	VERB
taxlaw-2847	107	14	such	such	DET
taxlaw-2847	107	15	a	a	DET
taxlaw-2847	107	16	potential	potential	ADJ
taxlaw-2847	107	17	economic	economic	ADJ
taxlaw-2847	107	18	equivalence	equivalence	NOUN
taxlaw-2847	107	19	as	as	ADP
taxlaw-2847	107	20	irrelevant	irrelevant	ADJ
taxlaw-2847	107	21	.	.	PUNCT
taxlaw-2847	108	1	•	•	NUM
taxlaw-2847	108	2	including	include	VERB
taxlaw-2847	108	3	wages	wage	NOUN
taxlaw-2847	108	4	in	in	ADP
taxlaw-2847	108	5	the	the	DET
taxlaw-2847	108	6	tax	tax	NOUN
taxlaw-2847	108	7	base	base	NOUN
taxlaw-2847	108	8	and	and	CCONJ
taxlaw-2847	108	9	using	use	VERB
taxlaw-2847	108	10	the	the	DET
taxlaw-2847	108	11	tax	tax	NOUN
taxlaw-2847	108	12	revenues	revenue	NOUN
taxlaw-2847	108	13	from	from	ADP
taxlaw-2847	108	14	that	that	DET
taxlaw-2847	108	15	change	change	NOUN
taxlaw-2847	108	16	to	to	PART
taxlaw-2847	108	17	reduce	reduce	VERB
taxlaw-2847	108	18	payroll	payroll	NOUN
taxlaw-2847	108	19	taxes	taxis	NOUN
taxlaw-2847	108	20	or	or	CCONJ
taxlaw-2847	108	21	to	to	PART
taxlaw-2847	108	22	eliminate	eliminate	VERB
taxlaw-2847	108	23	those	those	DET
taxlaw-2847	108	24	taxes	taxis	NOUN
taxlaw-2847	108	25	for	for	ADP
taxlaw-2847	108	26	many	many	ADJ
taxlaw-2847	108	27	employees	employee	NOUN
taxlaw-2847	109	1	,	,	PUNCT
taxlaw-2847	109	2	for	for	ADP
taxlaw-2847	109	3	example	example	NOUN
taxlaw-2847	109	4	,	,	PUNCT
taxlaw-2847	109	5	could	could	AUX
taxlaw-2847	109	6	solve	solve	VERB
taxlaw-2847	109	7	this	this	DET
taxlaw-2847	109	8	problem	problem	NOUN
taxlaw-2847	109	9	.	.	PUNCT
taxlaw-2847	110	1	impact	impact	NOUN
taxlaw-2847	110	2	on	on	ADP
taxlaw-2847	110	3	trade	trade	NOUN
taxlaw-2847	110	4	agreements	agreement	NOUN
taxlaw-2847	110	5	138	138	NUM
taxlaw-2847	110	6	columbia	columbia	PROPN
taxlaw-2847	110	7	journal	journal	PROPN
taxlaw-2847	110	8	of	of	ADP
taxlaw-2847	110	9	tax	tax	NOUN
taxlaw-2847	110	10	law	law	NOUN
taxlaw-2847	110	11	[	[	X
taxlaw-2847	110	12	vol.8:117	vol.8:117	NOUN
taxlaw-2847	110	13	23	23	NUM
taxlaw-2847	110	14	impact	impact	NOUN
taxlaw-2847	110	15	on	on	ADP
taxlaw-2847	110	16	trade	trade	NOUN
taxlaw-2847	110	17	agreements	agreement	NOUN
taxlaw-2847	110	18	•	•	ADP
taxlaw-2847	110	19	what	what	PRON
taxlaw-2847	110	20	will	will	AUX
taxlaw-2847	110	21	be	be	AUX
taxlaw-2847	110	22	the	the	DET
taxlaw-2847	110	23	timing	timing	NOUN
taxlaw-2847	110	24	of	of	ADP
taxlaw-2847	110	25	a	a	DET
taxlaw-2847	110	26	wto	wto	NOUN
taxlaw-2847	110	27	finding	find	VERB
taxlaw-2847	110	28	that	that	SCONJ
taxlaw-2847	110	29	a	a	DET
taxlaw-2847	110	30	dbcft	dbcft	NOUN
taxlaw-2847	110	31	violates	violate	VERB
taxlaw-2847	110	32	our	our	PRON
taxlaw-2847	110	33	trade	trade	NOUN
taxlaw-2847	110	34	agreements	agreement	NOUN
taxlaw-2847	110	35	?	?	PUNCT
taxlaw-2847	111	1	•	•	ADV
taxlaw-2847	111	2	in	in	ADP
taxlaw-2847	111	3	recent	recent	ADJ
taxlaw-2847	111	4	years	year	NOUN
taxlaw-2847	111	5	,	,	PUNCT
taxlaw-2847	111	6	wto	wto	PROPN
taxlaw-2847	111	7	determinations	determination	NOUN
taxlaw-2847	111	8	have	have	AUX
taxlaw-2847	111	9	taken	take	VERB
taxlaw-2847	111	10	anywhere	anywhere	ADV
taxlaw-2847	111	11	from	from	ADP
taxlaw-2847	111	12	three	three	NUM
taxlaw-2847	111	13	to	to	PART
taxlaw-2847	111	14	seven	seven	NUM
taxlaw-2847	111	15	years	year	NOUN
taxlaw-2847	111	16	.	.	PUNCT
taxlaw-2847	112	1	•	•	NUM
taxlaw-2847	112	2	the	the	DET
taxlaw-2847	112	3	eu	eu	PROPN
taxlaw-2847	112	4	has	have	AUX
taxlaw-2847	112	5	already	already	ADV
taxlaw-2847	112	6	begun	begin	VERB
taxlaw-2847	112	7	preparing	prepare	VERB
taxlaw-2847	112	8	a	a	DET
taxlaw-2847	112	9	case	case	NOUN
taxlaw-2847	112	10	against	against	ADP
taxlaw-2847	112	11	the	the	DET
taxlaw-2847	112	12	u.s	u.s	PROPN
taxlaw-2847	112	13	.	.	PROPN
taxlaw-2847	112	14	in	in	ADP
taxlaw-2847	112	15	case	case	NOUN
taxlaw-2847	112	16	the	the	DET
taxlaw-2847	112	17	dbcft	dbcft	NOUN
taxlaw-2847	112	18	is	be	AUX
taxlaw-2847	112	19	enacted	enact	VERB
taxlaw-2847	112	20	.	.	PUNCT
taxlaw-2847	113	1	•	•	NUM
taxlaw-2847	113	2	individual	individual	ADJ
taxlaw-2847	113	3	countries	country	NOUN
taxlaw-2847	113	4	may	may	AUX
taxlaw-2847	113	5	respond	respond	VERB
taxlaw-2847	113	6	more	more	ADV
taxlaw-2847	113	7	quickly	quickly	ADV
taxlaw-2847	113	8	than	than	ADP
taxlaw-2847	113	9	the	the	DET
taxlaw-2847	113	10	wto	wto	PROPN
taxlaw-2847	113	11	.	.	PUNCT
taxlaw-2847	114	1	•	•	NUM
taxlaw-2847	114	2	what	what	PRON
taxlaw-2847	114	3	will	will	AUX
taxlaw-2847	114	4	be	be	AUX
taxlaw-2847	114	5	the	the	DET
taxlaw-2847	114	6	remedy	remedy	NOUN
taxlaw-2847	114	7	for	for	ADP
taxlaw-2847	114	8	a	a	DET
taxlaw-2847	114	9	violation	violation	NOUN
taxlaw-2847	114	10	of	of	ADP
taxlaw-2847	114	11	our	our	PRON
taxlaw-2847	114	12	trade	trade	NOUN
taxlaw-2847	114	13	agreements	agreement	NOUN
taxlaw-2847	114	14	?	?	PUNCT
taxlaw-2847	115	1	•	•	ADP
taxlaw-2847	115	2	an	an	DET
taxlaw-2847	115	3	adverse	adverse	ADJ
taxlaw-2847	115	4	finding	finding	NOUN
taxlaw-2847	115	5	by	by	ADP
taxlaw-2847	115	6	the	the	DET
taxlaw-2847	115	7	wto	wto	PROPN
taxlaw-2847	115	8	will	will	AUX
taxlaw-2847	115	9	likely	likely	ADV
taxlaw-2847	115	10	lead	lead	VERB
taxlaw-2847	115	11	to	to	ADP
taxlaw-2847	115	12	the	the	DET
taxlaw-2847	115	13	imposition	imposition	NOUN
taxlaw-2847	115	14	of	of	ADP
taxlaw-2847	115	15	countervailing	countervail	VERB
taxlaw-2847	115	16	duties	duty	NOUN
taxlaw-2847	115	17	on	on	ADP
taxlaw-2847	115	18	u.s	u.s	PROPN
taxlaw-2847	115	19	.	.	PROPN
taxlaw-2847	115	20	products	product	NOUN
taxlaw-2847	115	21	–	–	PUNCT
taxlaw-2847	115	22	estimated	estimate	VERB
taxlaw-2847	115	23	at	at	ADP
taxlaw-2847	115	24	$	$	SYM
taxlaw-2847	115	25	220	220	NUM
taxlaw-2847	115	26	billion	billion	NUM
taxlaw-2847	115	27	on	on	ADP
taxlaw-2847	115	28	imports	import	NOUN
taxlaw-2847	115	29	from	from	ADP
taxlaw-2847	115	30	the	the	DET
taxlaw-2847	115	31	u.s	u.s	PROPN
taxlaw-2847	115	32	.	.	PROPN
taxlaw-2847	115	33	•	•	NOUN
taxlaw-2847	115	34	these	these	DET
taxlaw-2847	115	35	countervailing	countervail	VERB
taxlaw-2847	115	36	duties	duty	NOUN
taxlaw-2847	115	37	would	would	AUX
taxlaw-2847	115	38	be	be	AUX
taxlaw-2847	115	39	imposed	impose	VERB
taxlaw-2847	115	40	prospectively	prospectively	ADV
taxlaw-2847	115	41	,	,	PUNCT
taxlaw-2847	115	42	but	but	CCONJ
taxlaw-2847	115	43	there	there	PRON
taxlaw-2847	115	44	is	be	VERB
taxlaw-2847	115	45	much	much	ADJ
taxlaw-2847	115	46	discretion	discretion	NOUN
taxlaw-2847	115	47	as	as	ADP
taxlaw-2847	115	48	to	to	ADP
taxlaw-2847	115	49	what	what	DET
taxlaw-2847	115	50	products	product	NOUN
taxlaw-2847	115	51	these	these	DET
taxlaw-2847	115	52	duties	duty	NOUN
taxlaw-2847	115	53	might	might	AUX
taxlaw-2847	115	54	apply	apply	VERB
taxlaw-2847	115	55	to	to	ADP
taxlaw-2847	115	56	.	.	PUNCT
taxlaw-2847	116	1	•	•	NUM
taxlaw-2847	116	2	individual	individual	ADJ
taxlaw-2847	116	3	countries	country	NOUN
taxlaw-2847	116	4	may	may	AUX
taxlaw-2847	116	5	impose	impose	VERB
taxlaw-2847	116	6	countervailing	countervailing	ADJ
taxlaw-2847	116	7	duties	duty	NOUN
taxlaw-2847	116	8	:	:	PUNCT
taxlaw-2847	116	9	estimates	estimate	NOUN
taxlaw-2847	116	10	suggest	suggest	VERB
taxlaw-2847	116	11	more	more	ADJ
taxlaw-2847	116	12	than	than	ADP
taxlaw-2847	116	13	$	$	SYM
taxlaw-2847	116	14	40	40	NUM
taxlaw-2847	116	15	billion	billion	NUM
taxlaw-2847	116	16	by	by	ADP
taxlaw-2847	116	17	china	china	PROPN
taxlaw-2847	116	18	and	and	CCONJ
taxlaw-2847	116	19	the	the	DET
taxlaw-2847	116	20	e.u	e.u	PROPN
taxlaw-2847	116	21	.	.	PROPN
taxlaw-2847	116	22	,	,	PUNCT
taxlaw-2847	116	23	$	$	SYM
taxlaw-2847	116	24	25	25	NUM
taxlaw-2847	116	25	-	-	SYM
taxlaw-2847	116	26	30	30	NUM
taxlaw-2847	116	27	billion	billion	NUM
taxlaw-2847	116	28	by	by	ADP
taxlaw-2847	116	29	canada	canada	PROPN
taxlaw-2847	116	30	and	and	CCONJ
taxlaw-2847	116	31	mexico	mexico	PROPN
taxlaw-2847	116	32	,	,	PUNCT
taxlaw-2847	116	33	and	and	CCONJ
taxlaw-2847	116	34	$	$	SYM
taxlaw-2847	116	35	13	13	NUM
taxlaw-2847	116	36	billion	billion	NUM
taxlaw-2847	116	37	by	by	ADP
taxlaw-2847	116	38	japan	japan	PROPN
taxlaw-2847	116	39	.	.	PUNCT
taxlaw-2847	117	1	•	•	NUM
taxlaw-2847	117	2	france	france	PROPN
taxlaw-2847	117	3	,	,	PUNCT
taxlaw-2847	117	4	for	for	ADP
taxlaw-2847	117	5	example	example	NOUN
taxlaw-2847	117	6	,	,	PUNCT
taxlaw-2847	117	7	might	might	AUX
taxlaw-2847	117	8	be	be	AUX
taxlaw-2847	117	9	inclined	incline	VERB
taxlaw-2847	117	10	to	to	PART
taxlaw-2847	117	11	impose	impose	VERB
taxlaw-2847	117	12	large	large	ADJ
taxlaw-2847	117	13	countervailing	countervail	VERB
taxlaw-2847	117	14	duties	duty	NOUN
taxlaw-2847	117	15	on	on	ADP
taxlaw-2847	117	16	boeing	boeing	PROPN
taxlaw-2847	117	17	airplanes	airplane	NOUN
taxlaw-2847	117	18	to	to	ADP
taxlaw-2847	117	19	advantage	advantage	NOUN
taxlaw-2847	117	20	airbus	airbus	PROPN
taxlaw-2847	117	21	.	.	PUNCT
taxlaw-2847	118	1	2017	2017	NUM
taxlaw-2847	118	2	]	]	PUNCT
taxlaw-2847	118	3	the	the	DET
taxlaw-2847	118	4	known	know	VERB
taxlaw-2847	118	5	unknowns	unknown	NOUN
taxlaw-2847	118	6	of	of	ADP
taxlaw-2847	118	7	the	the	DET
taxlaw-2847	118	8	business	business	NOUN
taxlaw-2847	118	9	tax	tax	NOUN
taxlaw-2847	118	10	reforms	reform	NOUN
taxlaw-2847	118	11	proposed	propose	VERB
taxlaw-2847	118	12	139	139	NUM
taxlaw-2847	118	13	24	24	NUM
taxlaw-2847	118	14	impact	impact	NOUN
taxlaw-2847	118	15	on	on	ADP
taxlaw-2847	118	16	trade	trade	NOUN
taxlaw-2847	118	17	agreements	agreement	NOUN
taxlaw-2847	118	18	•	•	ADV
taxlaw-2847	118	19	how	how	SCONJ
taxlaw-2847	118	20	will	will	AUX
taxlaw-2847	118	21	the	the	DET
taxlaw-2847	118	22	u.s	u.s	PROPN
taxlaw-2847	118	23	.	.	PROPN
taxlaw-2847	118	24	respond	respond	VERB
taxlaw-2847	118	25	to	to	ADP
taxlaw-2847	118	26	an	an	DET
taxlaw-2847	118	27	adverse	adverse	ADJ
taxlaw-2847	118	28	decision	decision	NOUN
taxlaw-2847	118	29	by	by	ADP
taxlaw-2847	118	30	the	the	DET
taxlaw-2847	118	31	wto	wto	PROPN
taxlaw-2847	118	32	?	?	PUNCT
taxlaw-2847	119	1	•	•	NUM
taxlaw-2847	119	2	president	president	PROPN
taxlaw-2847	119	3	trump	trump	VERB
taxlaw-2847	119	4	during	during	ADP
taxlaw-2847	119	5	his	his	PRON
taxlaw-2847	119	6	campaign	campaign	NOUN
taxlaw-2847	119	7	labeled	label	VERB
taxlaw-2847	119	8	the	the	DET
taxlaw-2847	119	9	wto	wto	PROPN
taxlaw-2847	119	10	a	a	DET
taxlaw-2847	119	11	“	"	PUNCT
taxlaw-2847	119	12	disaster	disaster	NOUN
taxlaw-2847	119	13	.	.	PUNCT
taxlaw-2847	119	14	”	"	PUNCT
taxlaw-2847	120	1	•	•	ADP
taxlaw-2847	120	2	the	the	DET
taxlaw-2847	120	3	trump	trump	NOUN
taxlaw-2847	120	4	administration	administration	NOUN
taxlaw-2847	120	5	’s	’s	PART
taxlaw-2847	120	6	response	response	NOUN
taxlaw-2847	120	7	might	might	AUX
taxlaw-2847	120	8	be	be	AUX
taxlaw-2847	120	9	to	to	PART
taxlaw-2847	120	10	walk	walk	VERB
taxlaw-2847	120	11	away	away	ADV
taxlaw-2847	120	12	from	from	ADP
taxlaw-2847	120	13	our	our	PRON
taxlaw-2847	120	14	trade	trade	NOUN
taxlaw-2847	120	15	agreements	agreement	NOUN
taxlaw-2847	120	16	.	.	PUNCT
taxlaw-2847	121	1	•	•	NUM
taxlaw-2847	121	2	what	what	DET
taxlaw-2847	121	3	impact	impact	NOUN
taxlaw-2847	121	4	would	would	AUX
taxlaw-2847	121	5	this	this	PRON
taxlaw-2847	121	6	have	have	VERB
taxlaw-2847	121	7	on	on	ADP
taxlaw-2847	121	8	international	international	ADJ
taxlaw-2847	121	9	trade	trade	NOUN
taxlaw-2847	121	10	and	and	CCONJ
taxlaw-2847	121	11	supply	supply	NOUN
taxlaw-2847	121	12	chains	chain	NOUN
taxlaw-2847	121	13	?	?	PUNCT
taxlaw-2847	122	1	•	•	NUM
taxlaw-2847	122	2	negotiating	negotiate	VERB
taxlaw-2847	122	3	or	or	CCONJ
taxlaw-2847	122	4	re	re	ADJ
taxlaw-2847	122	5	-	-	VERB
taxlaw-2847	122	6	negotiating	negotiate	VERB
taxlaw-2847	122	7	bilateral	bilateral	ADJ
taxlaw-2847	122	8	trade	trade	NOUN
taxlaw-2847	122	9	agreements	agreement	NOUN
taxlaw-2847	122	10	with	with	ADP
taxlaw-2847	122	11	163	163	NUM
taxlaw-2847	122	12	countries	country	NOUN
taxlaw-2847	122	13	would	would	AUX
taxlaw-2847	122	14	take	take	VERB
taxlaw-2847	122	15	considerable	considerable	ADJ
taxlaw-2847	122	16	time	time	NOUN
taxlaw-2847	122	17	,	,	PUNCT
taxlaw-2847	122	18	and	and	CCONJ
taxlaw-2847	122	19	success	success	NOUN
taxlaw-2847	122	20	is	be	AUX
taxlaw-2847	122	21	hardly	hardly	ADV
taxlaw-2847	122	22	foreordained	foreordain	VERB
taxlaw-2847	122	23	.	.	PUNCT
taxlaw-2847	123	1	•	•	NUM
taxlaw-2847	123	2	an	an	DET
taxlaw-2847	123	3	important	important	ADJ
taxlaw-2847	123	4	question	question	NOUN
taxlaw-2847	123	5	is	be	AUX
taxlaw-2847	123	6	how	how	SCONJ
taxlaw-2847	123	7	the	the	DET
taxlaw-2847	123	8	uncertainties	uncertainty	NOUN
taxlaw-2847	123	9	of	of	ADP
taxlaw-2847	123	10	this	this	DET
taxlaw-2847	123	11	potential	potential	ADJ
taxlaw-2847	123	12	disruption	disruption	NOUN
taxlaw-2847	123	13	to	to	ADP
taxlaw-2847	123	14	international	international	ADJ
taxlaw-2847	123	15	trade	trade	NOUN
taxlaw-2847	123	16	arrangements	arrangement	NOUN
taxlaw-2847	123	17	will	will	AUX
taxlaw-2847	123	18	affect	affect	VERB
taxlaw-2847	123	19	business	business	NOUN
taxlaw-2847	123	20	decisions	decision	NOUN
taxlaw-2847	123	21	and	and	CCONJ
taxlaw-2847	123	22	behavior	behavior	NOUN
taxlaw-2847	123	23	by	by	ADP
taxlaw-2847	123	24	u.s	u.s	PROPN
taxlaw-2847	123	25	.	.	PROPN
taxlaw-2847	123	26	companies	company	NOUN
taxlaw-2847	123	27	.	.	PUNCT
taxlaw-2847	124	1	•	•	INTJ
taxlaw-2847	124	2	will	will	AUX
taxlaw-2847	124	3	they	they	PRON
taxlaw-2847	124	4	refrain	refrain	VERB
taxlaw-2847	124	5	from	from	ADP
taxlaw-2847	124	6	making	make	VERB
taxlaw-2847	124	7	substantial	substantial	ADJ
taxlaw-2847	124	8	changes	change	NOUN
taxlaw-2847	124	9	to	to	ADP
taxlaw-2847	124	10	international	international	ADJ
taxlaw-2847	124	11	supply	supply	NOUN
taxlaw-2847	124	12	networks	network	NOUN
taxlaw-2847	124	13	until	until	SCONJ
taxlaw-2847	124	14	these	these	DET
taxlaw-2847	124	15	issues	issue	NOUN
taxlaw-2847	124	16	are	be	AUX
taxlaw-2847	124	17	resolved	resolve	VERB
taxlaw-2847	124	18	.	.	PUNCT
taxlaw-2847	125	1	•	•	INTJ
taxlaw-2847	125	2	if	if	SCONJ
taxlaw-2847	125	3	so	so	ADV
taxlaw-2847	125	4	,	,	PUNCT
taxlaw-2847	125	5	one	one	PRON
taxlaw-2847	125	6	should	should	AUX
taxlaw-2847	125	7	be	be	AUX
taxlaw-2847	125	8	cautious	cautious	ADJ
taxlaw-2847	125	9	about	about	ADP
taxlaw-2847	125	10	claims	claim	NOUN
taxlaw-2847	125	11	of	of	ADP
taxlaw-2847	125	12	large	large	ADJ
taxlaw-2847	125	13	increases	increase	NOUN
taxlaw-2847	125	14	in	in	ADP
taxlaw-2847	125	15	jobs	job	NOUN
taxlaw-2847	125	16	,	,	PUNCT
taxlaw-2847	125	17	investments	investment	NOUN
taxlaw-2847	125	18	,	,	PUNCT
taxlaw-2847	125	19	and	and	CCONJ
taxlaw-2847	125	20	economic	economic	ADJ
taxlaw-2847	125	21	growth	growth	NOUN
taxlaw-2847	125	22	in	in	ADP
taxlaw-2847	125	23	the	the	DET
taxlaw-2847	125	24	united	united	PROPN
taxlaw-2847	125	25	states	states	PROPN
taxlaw-2847	125	26	.	.	PUNCT
taxlaw-2847	126	1	140	140	NUM
taxlaw-2847	126	2	columbia	columbia	PROPN
taxlaw-2847	126	3	journal	journal	PROPN
taxlaw-2847	126	4	of	of	ADP
taxlaw-2847	126	5	tax	tax	NOUN
taxlaw-2847	126	6	law	law	NOUN
taxlaw-2847	126	7	[	[	X
taxlaw-2847	126	8	vol.8:117	vol.8:117	NOUN
taxlaw-2847	126	9	25	25	NUM
taxlaw-2847	126	10	bilateral	bilateral	ADJ
taxlaw-2847	126	11	income	income	NOUN
taxlaw-2847	126	12	tax	tax	NOUN
taxlaw-2847	126	13	treaties	treaty	NOUN
taxlaw-2847	126	14	•	•	ADP
taxlaw-2847	126	15	the	the	DET
taxlaw-2847	126	16	blueprint	blueprint	NOUN
taxlaw-2847	126	17	raises	raise	VERB
taxlaw-2847	126	18	substantial	substantial	ADJ
taxlaw-2847	126	19	questions	question	NOUN
taxlaw-2847	126	20	with	with	ADP
taxlaw-2847	126	21	respect	respect	NOUN
taxlaw-2847	126	22	to	to	ADP
taxlaw-2847	126	23	u.s	u.s	PROPN
taxlaw-2847	126	24	.	.	PROPN
taxlaw-2847	126	25	bilateral	bilateral	ADJ
taxlaw-2847	126	26	income	income	NOUN
taxlaw-2847	126	27	tax	tax	NOUN
taxlaw-2847	126	28	treaties	treaty	NOUN
taxlaw-2847	126	29	.	.	PUNCT
taxlaw-2847	127	1	•	•	NUM
taxlaw-2847	127	2	the	the	DET
taxlaw-2847	127	3	u.s	u.s	PROPN
taxlaw-2847	127	4	.	.	PROPN
taxlaw-2847	127	5	has	have	VERB
taxlaw-2847	127	6	treaties	treaty	NOUN
taxlaw-2847	127	7	with	with	ADP
taxlaw-2847	127	8	68	68	NUM
taxlaw-2847	127	9	countries	country	NOUN
taxlaw-2847	127	10	.	.	PUNCT
taxlaw-2847	128	1	•	•	NUM
taxlaw-2847	128	2	first	first	ADV
taxlaw-2847	128	3	,	,	PUNCT
taxlaw-2847	128	4	do	do	AUX
taxlaw-2847	128	5	the	the	DET
taxlaw-2847	128	6	rules	rule	NOUN
taxlaw-2847	128	7	of	of	ADP
taxlaw-2847	128	8	the	the	DET
taxlaw-2847	128	9	treaties	treaty	NOUN
taxlaw-2847	128	10	apply	apply	VERB
taxlaw-2847	128	11	to	to	ADP
taxlaw-2847	128	12	this	this	DET
taxlaw-2847	128	13	tax	tax	NOUN
taxlaw-2847	128	14	?	?	PUNCT
taxlaw-2847	129	1	•	•	NUM
taxlaw-2847	129	2	the	the	DET
taxlaw-2847	129	3	income	income	NOUN
taxlaw-2847	129	4	tax	tax	NOUN
taxlaw-2847	129	5	treaties	treaty	NOUN
taxlaw-2847	129	6	apply	apply	VERB
taxlaw-2847	129	7	to	to	ADP
taxlaw-2847	129	8	“	"	PUNCT
taxlaw-2847	129	9	substantially	substantially	ADV
taxlaw-2847	129	10	similar	similar	ADJ
taxlaw-2847	129	11	taxes	taxis	NOUN
taxlaw-2847	129	12	subsequently	subsequently	ADV
taxlaw-2847	129	13	enacted	enact	VERB
taxlaw-2847	129	14	.	.	PUNCT
taxlaw-2847	129	15	”	"	PUNCT
taxlaw-2847	130	1	•	•	ADP
taxlaw-2847	130	2	the	the	DET
taxlaw-2847	130	3	dbcft	dbcft	NOUN
taxlaw-2847	130	4	is	be	AUX
taxlaw-2847	130	5	closer	close	ADJ
taxlaw-2847	130	6	to	to	ADP
taxlaw-2847	130	7	a	a	DET
taxlaw-2847	130	8	tax	tax	NOUN
taxlaw-2847	130	9	on	on	ADP
taxlaw-2847	130	10	consumption	consumption	NOUN
taxlaw-2847	130	11	than	than	ADP
taxlaw-2847	130	12	to	to	ADP
taxlaw-2847	130	13	a	a	DET
taxlaw-2847	130	14	tax	tax	NOUN
taxlaw-2847	130	15	on	on	ADP
taxlaw-2847	130	16	income	income	NOUN
taxlaw-2847	130	17	,	,	PUNCT
taxlaw-2847	130	18	and	and	CCONJ
taxlaw-2847	130	19	depending	depend	VERB
taxlaw-2847	130	20	on	on	ADP
taxlaw-2847	130	21	how	how	SCONJ
taxlaw-2847	130	22	congress	congress	PROPN
taxlaw-2847	130	23	chooses	choose	VERB
taxlaw-2847	130	24	to	to	PART
taxlaw-2847	130	25	draft	draft	VERB
taxlaw-2847	130	26	legislation	legislation	NOUN
taxlaw-2847	130	27	,	,	PUNCT
taxlaw-2847	130	28	the	the	DET
taxlaw-2847	130	29	dbcft	dbcft	NOUN
taxlaw-2847	130	30	may	may	AUX
taxlaw-2847	130	31	be	be	AUX
taxlaw-2847	130	32	outside	outside	ADP
taxlaw-2847	130	33	the	the	DET
taxlaw-2847	130	34	treaties	treaty	NOUN
taxlaw-2847	130	35	’	'	PUNCT
taxlaw-2847	130	36	scope	scope	NOUN
taxlaw-2847	130	37	.	.	PUNCT
taxlaw-2847	131	1	•	•	INTJ
taxlaw-2847	131	2	if	if	SCONJ
taxlaw-2847	131	3	on	on	ADP
taxlaw-2847	131	4	the	the	DET
taxlaw-2847	131	5	other	other	ADJ
taxlaw-2847	131	6	hand	hand	NOUN
taxlaw-2847	131	7	,	,	PUNCT
taxlaw-2847	131	8	the	the	DET
taxlaw-2847	131	9	tax	tax	NOUN
taxlaw-2847	131	10	is	be	AUX
taxlaw-2847	131	11	treated	treat	VERB
taxlaw-2847	131	12	as	as	ADP
taxlaw-2847	131	13	an	an	DET
taxlaw-2847	131	14	income	income	NOUN
taxlaw-2847	131	15	tax	tax	NOUN
taxlaw-2847	131	16	—	—	PUNCT
taxlaw-2847	131	17	or	or	CCONJ
taxlaw-2847	131	18	drafted	draft	VERB
taxlaw-2847	131	19	as	as	ADP
taxlaw-2847	131	20	an	an	DET
taxlaw-2847	131	21	income	income	NOUN
taxlaw-2847	131	22	tax	tax	NOUN
taxlaw-2847	131	23	—	—	PUNCT
taxlaw-2847	131	24	there	there	PRON
taxlaw-2847	131	25	are	be	VERB
taxlaw-2847	131	26	a	a	DET
taxlaw-2847	131	27	number	number	NOUN
taxlaw-2847	131	28	of	of	ADP
taxlaw-2847	131	29	ways	way	NOUN
taxlaw-2847	131	30	in	in	ADP
taxlaw-2847	131	31	which	which	PRON
taxlaw-2847	131	32	it	it	PRON
taxlaw-2847	131	33	would	would	AUX
taxlaw-2847	131	34	violate	violate	VERB
taxlaw-2847	131	35	our	our	PRON
taxlaw-2847	131	36	income	income	NOUN
taxlaw-2847	131	37	tax	tax	NOUN
taxlaw-2847	131	38	treaties	treaty	NOUN
taxlaw-2847	131	39	.	.	PUNCT
taxlaw-2847	132	1	•	•	NOUN
taxlaw-2847	132	2	these	these	PRON
taxlaw-2847	132	3	include	include	VERB
taxlaw-2847	132	4	the	the	DET
taxlaw-2847	132	5	taxation	taxation	NOUN
taxlaw-2847	132	6	of	of	ADP
taxlaw-2847	132	7	imports	import	NOUN
taxlaw-2847	132	8	to	to	ADP
taxlaw-2847	132	9	sellers	seller	NOUN
taxlaw-2847	132	10	where	where	SCONJ
taxlaw-2847	132	11	there	there	PRON
taxlaw-2847	132	12	is	be	VERB
taxlaw-2847	132	13	no	no	DET
taxlaw-2847	132	14	“	"	PUNCT
taxlaw-2847	132	15	permanent	permanent	ADJ
taxlaw-2847	132	16	establishment	establishment	NOUN
taxlaw-2847	132	17	”	"	PUNCT
taxlaw-2847	132	18	in	in	ADP
taxlaw-2847	132	19	the	the	DET
taxlaw-2847	132	20	united	united	PROPN
taxlaw-2847	132	21	states	states	PROPN
taxlaw-2847	132	22	,	,	PUNCT
taxlaw-2847	132	23	potential	potential	ADJ
taxlaw-2847	132	24	discrimination	discrimination	NOUN
taxlaw-2847	132	25	against	against	ADP
taxlaw-2847	132	26	foreign	foreign	ADJ
taxlaw-2847	132	27	multinational	multinational	ADJ
taxlaw-2847	132	28	corporations	corporation	NOUN
taxlaw-2847	132	29	;	;	PUNCT
taxlaw-2847	132	30	for	for	ADP
taxlaw-2847	132	31	example	example	NOUN
taxlaw-2847	132	32	,	,	PUNCT
taxlaw-2847	132	33	in	in	ADP
taxlaw-2847	132	34	the	the	DET
taxlaw-2847	132	35	treatment	treatment	NOUN
taxlaw-2847	132	36	of	of	ADP
taxlaw-2847	132	37	royalties	royalty	NOUN
taxlaw-2847	132	38	,	,	PUNCT
taxlaw-2847	132	39	and	and	CCONJ
taxlaw-2847	132	40	perhaps	perhaps	ADV
taxlaw-2847	132	41	in	in	ADP
taxlaw-2847	132	42	the	the	DET
taxlaw-2847	132	43	treatment	treatment	NOUN
taxlaw-2847	132	44	of	of	ADP
taxlaw-2847	132	45	intercompany	intercompany	NOUN
taxlaw-2847	132	46	transfer	transfer	NOUN
taxlaw-2847	132	47	prices	price	NOUN
taxlaw-2847	132	48	.	.	PUNCT
taxlaw-2847	133	1	2017	2017	NUM
taxlaw-2847	133	2	]	]	PUNCT
taxlaw-2847	133	3	the	the	DET
taxlaw-2847	133	4	known	know	VERB
taxlaw-2847	133	5	unknowns	unknown	NOUN
taxlaw-2847	133	6	of	of	ADP
taxlaw-2847	133	7	the	the	DET
taxlaw-2847	133	8	business	business	NOUN
taxlaw-2847	133	9	tax	tax	NOUN
taxlaw-2847	133	10	reforms	reform	NOUN
taxlaw-2847	133	11	proposed	propose	VERB
taxlaw-2847	133	12	141	141	NUM
taxlaw-2847	133	13	26	26	NUM
taxlaw-2847	133	14	•	•	NOUN
taxlaw-2847	133	15	if	if	SCONJ
taxlaw-2847	133	16	applicable	applicable	ADJ
taxlaw-2847	133	17	,	,	PUNCT
taxlaw-2847	133	18	the	the	DET
taxlaw-2847	133	19	most	most	ADV
taxlaw-2847	133	20	recent	recent	ADJ
taxlaw-2847	133	21	u.s	u.s	PROPN
taxlaw-2847	133	22	.	.	PROPN
taxlaw-2847	133	23	treaties	treaty	NOUN
taxlaw-2847	133	24	provide	provide	VERB
taxlaw-2847	133	25	for	for	ADP
taxlaw-2847	133	26	mandatory	mandatory	ADJ
taxlaw-2847	133	27	arbitration	arbitration	NOUN
taxlaw-2847	133	28	.	.	PUNCT
taxlaw-2847	134	1	•	•	NUM
taxlaw-2847	134	2	the	the	DET
taxlaw-2847	134	3	u.s	u.s	PROPN
taxlaw-2847	134	4	.	.	PROPN
taxlaw-2847	134	5	is	be	AUX
taxlaw-2847	134	6	likely	likely	ADJ
taxlaw-2847	134	7	to	to	PART
taxlaw-2847	134	8	lose	lose	VERB
taxlaw-2847	134	9	.	.	PUNCT
taxlaw-2847	135	1	•	•	NUM
taxlaw-2847	135	2	the	the	DET
taxlaw-2847	135	3	great	great	ADJ
taxlaw-2847	135	4	unknown	unknown	ADJ
taxlaw-2847	135	5	—	—	PUNCT
taxlaw-2847	135	6	regardless	regardless	ADV
taxlaw-2847	135	7	of	of	ADP
taxlaw-2847	135	8	whether	whether	SCONJ
taxlaw-2847	135	9	the	the	DET
taxlaw-2847	135	10	dbcft	dbcft	NOUN
taxlaw-2847	135	11	is	be	AUX
taxlaw-2847	135	12	inside	inside	ADP
taxlaw-2847	135	13	or	or	CCONJ
taxlaw-2847	135	14	outside	outside	ADP
taxlaw-2847	135	15	the	the	DET
taxlaw-2847	135	16	scope	scope	NOUN
taxlaw-2847	135	17	of	of	ADP
taxlaw-2847	135	18	our	our	PRON
taxlaw-2847	135	19	bilateral	bilateral	ADJ
taxlaw-2847	135	20	income	income	NOUN
taxlaw-2847	135	21	tax	tax	NOUN
taxlaw-2847	135	22	treaties	treaty	NOUN
taxlaw-2847	135	23	—	—	PUNCT
taxlaw-2847	135	24	is	be	AUX
taxlaw-2847	135	25	how	how	SCONJ
taxlaw-2847	135	26	will	will	AUX
taxlaw-2847	135	27	other	other	ADJ
taxlaw-2847	135	28	countries	country	NOUN
taxlaw-2847	135	29	respond	respond	VERB
taxlaw-2847	135	30	?	?	PUNCT
taxlaw-2847	136	1	•	•	NOUN
taxlaw-2847	136	2	for	for	ADP
taxlaw-2847	136	3	example	example	NOUN
taxlaw-2847	136	4	,	,	PUNCT
taxlaw-2847	136	5	if	if	SCONJ
taxlaw-2847	136	6	a	a	DET
taxlaw-2847	136	7	u.s	u.s	PROPN
taxlaw-2847	136	8	.	.	PROPN
taxlaw-2847	136	9	multinational	multinational	ADJ
taxlaw-2847	136	10	licenses	license	VERB
taxlaw-2847	136	11	its	its	PRON
taxlaw-2847	136	12	intellectual	intellectual	ADJ
taxlaw-2847	136	13	property	property	NOUN
taxlaw-2847	136	14	for	for	ADP
taxlaw-2847	136	15	use	use	NOUN
taxlaw-2847	136	16	abroad	abroad	ADV
taxlaw-2847	136	17	in	in	ADP
taxlaw-2847	136	18	exchange	exchange	NOUN
taxlaw-2847	136	19	for	for	ADP
taxlaw-2847	136	20	payment	payment	NOUN
taxlaw-2847	136	21	of	of	ADP
taxlaw-2847	136	22	royalties	royalty	NOUN
taxlaw-2847	136	23	from	from	ADP
taxlaw-2847	136	24	abroad	abroad	ADV
taxlaw-2847	136	25	,	,	PUNCT
taxlaw-2847	136	26	those	those	DET
taxlaw-2847	136	27	royalties	royalty	NOUN
taxlaw-2847	136	28	will	will	AUX
taxlaw-2847	136	29	not	not	PART
taxlaw-2847	136	30	be	be	AUX
taxlaw-2847	136	31	subject	subject	ADJ
taxlaw-2847	136	32	to	to	ADP
taxlaw-2847	136	33	u.s	u.s	PROPN
taxlaw-2847	136	34	.	.	PROPN
taxlaw-2847	136	35	taxation	taxation	NOUN
taxlaw-2847	136	36	under	under	ADP
taxlaw-2847	136	37	the	the	DET
taxlaw-2847	136	38	dbcft	dbcft	NOUN
taxlaw-2847	136	39	because	because	SCONJ
taxlaw-2847	136	40	they	they	PRON
taxlaw-2847	136	41	will	will	AUX
taxlaw-2847	136	42	be	be	AUX
taxlaw-2847	136	43	treated	treat	VERB
taxlaw-2847	136	44	as	as	ADP
taxlaw-2847	136	45	revenue	revenue	NOUN
taxlaw-2847	136	46	from	from	ADP
taxlaw-2847	136	47	an	an	DET
taxlaw-2847	136	48	export	export	NOUN
taxlaw-2847	136	49	.	.	PUNCT
taxlaw-2847	137	1	•	•	NUM
taxlaw-2847	137	2	under	under	ADP
taxlaw-2847	137	3	current	current	ADJ
taxlaw-2847	137	4	law	law	NOUN
taxlaw-2847	137	5	,	,	PUNCT
taxlaw-2847	137	6	however	however	ADV
taxlaw-2847	137	7	,	,	PUNCT
taxlaw-2847	137	8	those	those	DET
taxlaw-2847	137	9	royalties	royalty	NOUN
taxlaw-2847	137	10	are	be	AUX
taxlaw-2847	137	11	deductible	deductible	ADJ
taxlaw-2847	137	12	in	in	ADP
taxlaw-2847	137	13	computing	compute	VERB
taxlaw-2847	137	14	income	income	NOUN
taxlaw-2847	137	15	tax	tax	NOUN
taxlaw-2847	137	16	in	in	ADP
taxlaw-2847	137	17	the	the	DET
taxlaw-2847	137	18	foreign	foreign	ADJ
taxlaw-2847	137	19	country	country	NOUN
taxlaw-2847	137	20	.	.	PUNCT
taxlaw-2847	138	1	•	•	NUM
taxlaw-2847	138	2	based	base	VERB
taxlaw-2847	138	3	on	on	ADP
taxlaw-2847	138	4	recent	recent	ADJ
taxlaw-2847	138	5	experience	experience	NOUN
taxlaw-2847	138	6	in	in	ADP
taxlaw-2847	138	7	the	the	DET
taxlaw-2847	138	8	oecd	oecd	PROPN
taxlaw-2847	138	9	and	and	CCONJ
taxlaw-2847	138	10	the	the	DET
taxlaw-2847	138	11	eu	eu	PROPN
taxlaw-2847	138	12	,	,	PUNCT
taxlaw-2847	138	13	many	many	ADJ
taxlaw-2847	138	14	foreign	foreign	ADJ
taxlaw-2847	138	15	countries	country	NOUN
taxlaw-2847	138	16	would	would	AUX
taxlaw-2847	138	17	likely	likely	ADV
taxlaw-2847	138	18	respond	respond	VERB
taxlaw-2847	138	19	by	by	ADP
taxlaw-2847	138	20	trying	try	VERB
taxlaw-2847	138	21	to	to	PART
taxlaw-2847	138	22	grab	grab	VERB
taxlaw-2847	138	23	the	the	DET
taxlaw-2847	138	24	revenue	revenue	NOUN
taxlaw-2847	138	25	that	that	PRON
taxlaw-2847	138	26	the	the	DET
taxlaw-2847	138	27	u.s	u.s	PROPN
taxlaw-2847	138	28	.	.	PROPN
taxlaw-2847	138	29	is	be	AUX
taxlaw-2847	138	30	giving	give	VERB
taxlaw-2847	138	31	up	up	ADP
taxlaw-2847	138	32	.	.	PUNCT
taxlaw-2847	139	1	•	•	ADV
taxlaw-2847	139	2	they	they	PRON
taxlaw-2847	139	3	might	might	AUX
taxlaw-2847	139	4	,	,	PUNCT
taxlaw-2847	139	5	for	for	ADP
taxlaw-2847	139	6	example	example	NOUN
taxlaw-2847	139	7	,	,	PUNCT
taxlaw-2847	139	8	deny	deny	VERB
taxlaw-2847	139	9	deductions	deduction	NOUN
taxlaw-2847	139	10	for	for	ADP
taxlaw-2847	139	11	royalties	royalty	NOUN
taxlaw-2847	139	12	paid	pay	VERB
taxlaw-2847	139	13	to	to	ADP
taxlaw-2847	139	14	the	the	DET
taxlaw-2847	139	15	u.s	u.s	PROPN
taxlaw-2847	139	16	.	.	PROPN
taxlaw-2847	139	17	or	or	CCONJ
taxlaw-2847	139	18	impose	impose	VERB
taxlaw-2847	139	19	withholding	withholding	NOUN
taxlaw-2847	139	20	taxes	taxis	NOUN
taxlaw-2847	139	21	,	,	PUNCT
taxlaw-2847	139	22	or	or	CCONJ
taxlaw-2847	139	23	even	even	ADV
taxlaw-2847	139	24	deny	deny	VERB
taxlaw-2847	139	25	deductions	deduction	NOUN
taxlaw-2847	139	26	for	for	ADP
taxlaw-2847	139	27	imported	import	VERB
taxlaw-2847	139	28	goods	good	NOUN
taxlaw-2847	139	29	or	or	CCONJ
taxlaw-2847	139	30	services	service	NOUN
taxlaw-2847	139	31	from	from	ADP
taxlaw-2847	139	32	the	the	DET
taxlaw-2847	139	33	u.s	u.s	PROPN
taxlaw-2847	139	34	.	.	PROPN
taxlaw-2847	139	35	bilateral	bilateral	ADJ
taxlaw-2847	139	36	income	income	NOUN
taxlaw-2847	139	37	tax	tax	NOUN
taxlaw-2847	139	38	treaties	treaty	NOUN
taxlaw-2847	139	39	142	142	NUM
taxlaw-2847	139	40	columbia	columbia	PROPN
taxlaw-2847	139	41	journal	journal	PROPN
taxlaw-2847	139	42	of	of	ADP
taxlaw-2847	139	43	tax	tax	NOUN
taxlaw-2847	139	44	law	law	NOUN
taxlaw-2847	140	1	[	[	X
taxlaw-2847	140	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	140	3	27	27	NUM
taxlaw-2847	140	4	•	•	NOUN
taxlaw-2847	140	5	the	the	DET
taxlaw-2847	140	6	blueprint	blueprint	NOUN
taxlaw-2847	140	7	denies	deny	VERB
taxlaw-2847	140	8	any	any	DET
taxlaw-2847	140	9	deductions	deduction	NOUN
taxlaw-2847	140	10	for	for	ADP
taxlaw-2847	140	11	imports	import	NOUN
taxlaw-2847	140	12	,	,	PUNCT
taxlaw-2847	140	13	including	include	VERB
taxlaw-2847	140	14	imports	import	NOUN
taxlaw-2847	140	15	that	that	PRON
taxlaw-2847	140	16	constitute	constitute	VERB
taxlaw-2847	140	17	costs	cost	NOUN
taxlaw-2847	140	18	of	of	ADP
taxlaw-2847	140	19	goods	good	NOUN
taxlaw-2847	140	20	sold	sell	VERB
taxlaw-2847	140	21	.	.	PUNCT
taxlaw-2847	141	1	•	•	NUM
taxlaw-2847	141	2	in	in	ADP
taxlaw-2847	141	3	the	the	DET
taxlaw-2847	141	4	1918	1918	NUM
taxlaw-2847	141	5	case	case	NOUN
taxlaw-2847	141	6	doyle	doyle	PROPN
taxlaw-2847	141	7	v.	v.	PROPN
taxlaw-2847	141	8	mitchell	mitchell	PROPN
taxlaw-2847	141	9	bros	bros	PROPN
taxlaw-2847	141	10	.	.	PROPN
taxlaw-2847	141	11	co.	co.	PROPN
taxlaw-2847	141	12	,	,	PUNCT
taxlaw-2847	141	13	the	the	DET
taxlaw-2847	141	14	supreme	supreme	PROPN
taxlaw-2847	141	15	court	court	PROPN
taxlaw-2847	141	16	distinguished	distinguish	VERB
taxlaw-2847	141	17	gross	gross	ADJ
taxlaw-2847	141	18	receipts	receipt	NOUN
taxlaw-2847	141	19	from	from	ADP
taxlaw-2847	141	20	gross	gross	ADJ
taxlaw-2847	141	21	income	income	NOUN
taxlaw-2847	141	22	and	and	CCONJ
taxlaw-2847	141	23	implied	imply	VERB
taxlaw-2847	141	24	that	that	SCONJ
taxlaw-2847	141	25	a	a	DET
taxlaw-2847	141	26	reduction	reduction	NOUN
taxlaw-2847	141	27	of	of	ADP
taxlaw-2847	141	28	gross	gross	ADJ
taxlaw-2847	141	29	receipts	receipt	NOUN
taxlaw-2847	141	30	by	by	ADP
taxlaw-2847	141	31	the	the	DET
taxlaw-2847	141	32	costs	cost	NOUN
taxlaw-2847	141	33	of	of	ADP
taxlaw-2847	141	34	goods	good	NOUN
taxlaw-2847	141	35	sold	sell	VERB
taxlaw-2847	141	36	might	might	AUX
taxlaw-2847	141	37	be	be	AUX
taxlaw-2847	141	38	implicit	implicit	ADJ
taxlaw-2847	141	39	in	in	ADP
taxlaw-2847	141	40	the	the	DET
taxlaw-2847	141	41	definition	definition	NOUN
taxlaw-2847	141	42	of	of	ADP
taxlaw-2847	141	43	“	"	PUNCT
taxlaw-2847	141	44	income	income	NOUN
taxlaw-2847	141	45	”	"	PUNCT
taxlaw-2847	141	46	under	under	ADP
taxlaw-2847	141	47	the	the	DET
taxlaw-2847	141	48	16th	16th	ADJ
taxlaw-2847	141	49	amendment	amendment	NOUN
taxlaw-2847	141	50	.	.	PUNCT
taxlaw-2847	142	1	(	(	PUNCT
taxlaw-2847	142	2	see	see	VERB
taxlaw-2847	142	3	also	also	ADV
taxlaw-2847	142	4	,	,	PUNCT
taxlaw-2847	142	5	roswell	roswell	PROPN
taxlaw-2847	142	6	magill	magill	NOUN
taxlaw-2847	142	7	,	,	PUNCT
taxlaw-2847	142	8	taxable	taxable	ADJ
taxlaw-2847	142	9	income	income	NOUN
taxlaw-2847	142	10	,	,	PUNCT
taxlaw-2847	142	11	chapter	chapter	NOUN
taxlaw-2847	142	12	9	9	NUM
taxlaw-2847	142	13	(	(	PUNCT
taxlaw-2847	142	14	rev	rev	PROPN
taxlaw-2847	142	15	.	.	PROPN
taxlaw-2847	143	1	ed	ed	NOUN
taxlaw-2847	143	2	.	.	PROPN
taxlaw-2847	143	3	1945	1945	NUM
taxlaw-2847	143	4	)	)	PUNCT
taxlaw-2847	143	5	;	;	PUNCT
taxlaw-2847	143	6	sullenger	sullenger	PROPN
taxlaw-2847	143	7	v.	v.	PROPN
taxlaw-2847	143	8	commissioner	commissioner	PROPN
taxlaw-2847	143	9	,	,	PUNCT
taxlaw-2847	143	10	11	11	NUM
taxlaw-2847	143	11	t.c	t.c	PROPN
taxlaw-2847	143	12	.	.	PROPN
taxlaw-2847	143	13	1076	1076	NUM
taxlaw-2847	143	14	(	(	PUNCT
taxlaw-2847	143	15	1948	1948	NUM
taxlaw-2847	143	16	)	)	PUNCT
taxlaw-2847	143	17	.	.	PUNCT
taxlaw-2847	144	1	•	•	NUM
taxlaw-2847	144	2	the	the	DET
taxlaw-2847	144	3	1982	1982	NUM
taxlaw-2847	144	4	senate	senate	PROPN
taxlaw-2847	144	5	report	report	NOUN
taxlaw-2847	144	6	–	–	PUNCT
taxlaw-2847	144	7	discussing	discuss	VERB
taxlaw-2847	144	8	the	the	DET
taxlaw-2847	144	9	addition	addition	NOUN
taxlaw-2847	144	10	of	of	ADP
taxlaw-2847	144	11	section	section	NOUN
taxlaw-2847	144	12	280e	280e	PROPN
taxlaw-2847	144	13	to	to	ADP
taxlaw-2847	144	14	the	the	DET
taxlaw-2847	144	15	internal	internal	ADJ
taxlaw-2847	144	16	revenue	revenue	NOUN
taxlaw-2847	144	17	code	code	NOUN
taxlaw-2847	144	18	,	,	PUNCT
taxlaw-2847	144	19	disallowing	disallow	VERB
taxlaw-2847	144	20	business	business	NOUN
taxlaw-2847	144	21	expense	expense	NOUN
taxlaw-2847	144	22	deductions	deduction	NOUN
taxlaw-2847	144	23	but	but	CCONJ
taxlaw-2847	144	24	not	not	PART
taxlaw-2847	144	25	costs	cost	NOUN
taxlaw-2847	144	26	of	of	ADP
taxlaw-2847	144	27	goods	good	NOUN
taxlaw-2847	144	28	sold	sell	VERB
taxlaw-2847	144	29	to	to	ADP
taxlaw-2847	144	30	businesses	business	NOUN
taxlaw-2847	144	31	selling	sell	VERB
taxlaw-2847	144	32	drugs	drug	NOUN
taxlaw-2847	144	33	illegal	illegal	ADJ
taxlaw-2847	144	34	under	under	ADP
taxlaw-2847	144	35	federal	federal	ADJ
taxlaw-2847	144	36	law	law	NOUN
taxlaw-2847	144	37	–	–	PUNCT
taxlaw-2847	144	38	stated	state	VERB
taxlaw-2847	144	39	:	:	PUNCT
taxlaw-2847	144	40	“	"	PUNCT
taxlaw-2847	144	41	to	to	PART
taxlaw-2847	144	42	preclude	preclude	VERB
taxlaw-2847	144	43	possible	possible	ADJ
taxlaw-2847	144	44	challenges	challenge	NOUN
taxlaw-2847	144	45	on	on	ADP
taxlaw-2847	144	46	constitutional	constitutional	ADJ
taxlaw-2847	144	47	grounds	ground	NOUN
taxlaw-2847	144	48	,	,	PUNCT
taxlaw-2847	144	49	the	the	DET
taxlaw-2847	144	50	adjustment	adjustment	NOUN
taxlaw-2847	144	51	to	to	ADP
taxlaw-2847	144	52	gross	gross	ADJ
taxlaw-2847	144	53	receipts	receipt	NOUN
taxlaw-2847	144	54	with	with	ADP
taxlaw-2847	144	55	respect	respect	NOUN
taxlaw-2847	144	56	to	to	ADP
taxlaw-2847	144	57	effective	effective	ADJ
taxlaw-2847	144	58	costs	cost	NOUN
taxlaw-2847	144	59	of	of	ADP
taxlaw-2847	144	60	goods	good	NOUN
taxlaw-2847	144	61	sold	sell	VERB
taxlaw-2847	144	62	is	be	AUX
taxlaw-2847	144	63	not	not	PART
taxlaw-2847	144	64	affected	affect	VERB
taxlaw-2847	144	65	by	by	ADP
taxlaw-2847	144	66	the	the	DET
taxlaw-2847	144	67	provision	provision	NOUN
taxlaw-2847	144	68	of	of	ADP
taxlaw-2847	144	69	the	the	DET
taxlaw-2847	144	70	bill	bill	NOUN
taxlaw-2847	144	71	.	.	PUNCT
taxlaw-2847	144	72	”	"	PUNCT
taxlaw-2847	145	1	•	•	ADP
taxlaw-2847	145	2	the	the	DET
taxlaw-2847	145	3	irs	irs	PROPN
taxlaw-2847	145	4	has	have	AUX
taxlaw-2847	145	5	made	make	VERB
taxlaw-2847	145	6	similar	similar	ADJ
taxlaw-2847	145	7	statements	statement	NOUN
taxlaw-2847	145	8	in	in	ADP
taxlaw-2847	145	9	office	office	NOUN
taxlaw-2847	145	10	of	of	ADP
taxlaw-2847	145	11	chief	chief	ADJ
taxlaw-2847	145	12	counsel	counsel	NOUN
taxlaw-2847	145	13	memorandum	memorandum	NOUN
taxlaw-2847	145	14	no	no	INTJ
taxlaw-2847	145	15	.	.	PUNCT
taxlaw-2847	145	16	201504011	201504011	NUM
taxlaw-2847	145	17	,	,	PUNCT
taxlaw-2847	145	18	january	january	PROPN
taxlaw-2847	145	19	23	23	NUM
taxlaw-2847	145	20	,	,	PUNCT
taxlaw-2847	145	21	2015	2015	NUM
taxlaw-2847	145	22	.	.	PUNCT
taxlaw-2847	146	1	•	•	NOUN
taxlaw-2847	146	2	constitutional	constitutional	ADJ
taxlaw-2847	146	3	challenges	challenge	NOUN
taxlaw-2847	146	4	to	to	ADP
taxlaw-2847	146	5	the	the	DET
taxlaw-2847	146	6	denial	denial	NOUN
taxlaw-2847	146	7	of	of	ADP
taxlaw-2847	146	8	deductions	deduction	NOUN
taxlaw-2847	146	9	for	for	ADP
taxlaw-2847	146	10	costs	cost	NOUN
taxlaw-2847	146	11	of	of	ADP
taxlaw-2847	146	12	goods	good	NOUN
taxlaw-2847	146	13	sold	sell	VERB
taxlaw-2847	146	14	relating	relate	VERB
taxlaw-2847	146	15	to	to	ADP
taxlaw-2847	146	16	imports	import	NOUN
taxlaw-2847	146	17	may	may	AUX
taxlaw-2847	146	18	or	or	CCONJ
taxlaw-2847	146	19	may	may	AUX
taxlaw-2847	146	20	not	not	PART
taxlaw-2847	146	21	succeed	succeed	VERB
taxlaw-2847	146	22	,	,	PUNCT
taxlaw-2847	146	23	but	but	CCONJ
taxlaw-2847	146	24	are	be	AUX
taxlaw-2847	146	25	certain	certain	ADJ
taxlaw-2847	146	26	to	to	PART
taxlaw-2847	146	27	occur	occur	VERB
taxlaw-2847	146	28	because	because	SCONJ
taxlaw-2847	146	29	of	of	ADP
taxlaw-2847	146	30	the	the	DET
taxlaw-2847	146	31	resemblances	resemblance	NOUN
taxlaw-2847	146	32	of	of	ADP
taxlaw-2847	146	33	the	the	DET
taxlaw-2847	146	34	dbcft	dbcft	NOUN
taxlaw-2847	146	35	to	to	ADP
taxlaw-2847	146	36	an	an	DET
taxlaw-2847	146	37	income	income	NOUN
taxlaw-2847	146	38	tax	tax	NOUN
taxlaw-2847	146	39	.	.	PUNCT
taxlaw-2847	147	1	•	•	NOUN
taxlaw-2847	147	2	this	this	PRON
taxlaw-2847	147	3	will	will	AUX
taxlaw-2847	147	4	create	create	VERB
taxlaw-2847	147	5	uncertainty	uncertainty	NOUN
taxlaw-2847	147	6	about	about	ADP
taxlaw-2847	147	7	the	the	DET
taxlaw-2847	147	8	validity	validity	NOUN
taxlaw-2847	147	9	of	of	ADP
taxlaw-2847	147	10	the	the	DET
taxlaw-2847	147	11	denial	denial	NOUN
taxlaw-2847	147	12	of	of	ADP
taxlaw-2847	147	13	deductions	deduction	NOUN
taxlaw-2847	147	14	for	for	ADP
taxlaw-2847	147	15	imports	import	NOUN
taxlaw-2847	147	16	by	by	ADP
taxlaw-2847	147	17	the	the	DET
taxlaw-2847	147	18	dbcft	dbcft	NOUN
taxlaw-2847	147	19	.	.	PUNCT
taxlaw-2847	148	1	•	•	NUM
taxlaw-2847	148	2	a	a	DET
taxlaw-2847	148	3	retail	retail	ADJ
taxlaw-2847	148	4	sales	sale	NOUN
taxlaw-2847	148	5	tax	tax	NOUN
taxlaw-2847	148	6	or	or	CCONJ
taxlaw-2847	148	7	vat	vat	NOUN
taxlaw-2847	148	8	could	could	AUX
taxlaw-2847	148	9	tax	tax	VERB
taxlaw-2847	148	10	all	all	DET
taxlaw-2847	148	11	domestic	domestic	ADJ
taxlaw-2847	148	12	purchases	purchase	NOUN
taxlaw-2847	148	13	(	(	PUNCT
taxlaw-2847	148	14	or	or	CCONJ
taxlaw-2847	148	15	consumption	consumption	NOUN
taxlaw-2847	148	16	)	)	PUNCT
taxlaw-2847	148	17	without	without	ADP
taxlaw-2847	148	18	raising	raise	VERB
taxlaw-2847	148	19	any	any	DET
taxlaw-2847	148	20	constitutional	constitutional	ADJ
taxlaw-2847	148	21	issues	issue	NOUN
taxlaw-2847	148	22	.	.	PUNCT
taxlaw-2847	149	1	a	a	DET
taxlaw-2847	149	2	constitutional	constitutional	ADJ
taxlaw-2847	149	3	challenge	challenge	NOUN
taxlaw-2847	149	4	to	to	ADP
taxlaw-2847	149	5	the	the	DET
taxlaw-2847	149	6	dbcft	dbcft	NOUN
taxlaw-2847	149	7	seems	seem	VERB
taxlaw-2847	149	8	inevitable	inevitable	ADJ
taxlaw-2847	149	9	2017	2017	NUM
taxlaw-2847	149	10	]	]	PUNCT
taxlaw-2847	149	11	the	the	DET
taxlaw-2847	149	12	known	know	VERB
taxlaw-2847	149	13	unknowns	unknown	NOUN
taxlaw-2847	149	14	of	of	ADP
taxlaw-2847	149	15	the	the	DET
taxlaw-2847	149	16	business	business	NOUN
taxlaw-2847	149	17	tax	tax	NOUN
taxlaw-2847	149	18	reforms	reform	NOUN
taxlaw-2847	149	19	proposed	propose	VERB
taxlaw-2847	149	20	143	143	NUM
taxlaw-2847	149	21	28	28	NUM
taxlaw-2847	149	22	•	•	NOUN
taxlaw-2847	149	23	some	some	DET
taxlaw-2847	149	24	proponents	proponent	NOUN
taxlaw-2847	149	25	and	and	CCONJ
taxlaw-2847	149	26	opponents	opponent	NOUN
taxlaw-2847	149	27	of	of	ADP
taxlaw-2847	149	28	the	the	DET
taxlaw-2847	149	29	dbcft	dbcft	NOUN
taxlaw-2847	149	30	have	have	AUX
taxlaw-2847	149	31	claimed	claim	VERB
taxlaw-2847	149	32	that	that	SCONJ
taxlaw-2847	149	33	the	the	DET
taxlaw-2847	149	34	rate	rate	NOUN
taxlaw-2847	149	35	at	at	ADP
taxlaw-2847	149	36	which	which	PRON
taxlaw-2847	149	37	the	the	DET
taxlaw-2847	149	38	dbcft	dbcft	NOUN
taxlaw-2847	149	39	is	be	AUX
taxlaw-2847	149	40	imposed	impose	VERB
taxlaw-2847	149	41	does	do	AUX
taxlaw-2847	149	42	not	not	PART
taxlaw-2847	149	43	matter	matter	VERB
taxlaw-2847	149	44	.	.	PUNCT
taxlaw-2847	150	1	•	•	INTJ
taxlaw-2847	150	2	it	it	PRON
taxlaw-2847	150	3	is	be	AUX
taxlaw-2847	150	4	true	true	ADJ
taxlaw-2847	150	5	,	,	PUNCT
taxlaw-2847	150	6	as	as	SCONJ
taxlaw-2847	150	7	the	the	DET
taxlaw-2847	150	8	proponents	proponent	NOUN
taxlaw-2847	150	9	assert	assert	VERB
taxlaw-2847	150	10	,	,	PUNCT
taxlaw-2847	150	11	that	that	SCONJ
taxlaw-2847	150	12	the	the	DET
taxlaw-2847	150	13	rate	rate	NOUN
taxlaw-2847	150	14	of	of	ADP
taxlaw-2847	150	15	this	this	DET
taxlaw-2847	150	16	border	border	NOUN
taxlaw-2847	150	17	-	-	PUNCT
taxlaw-2847	150	18	adjusted	adjust	VERB
taxlaw-2847	150	19	tax	tax	NOUN
taxlaw-2847	150	20	will	will	AUX
taxlaw-2847	150	21	have	have	VERB
taxlaw-2847	150	22	no	no	DET
taxlaw-2847	150	23	effect	effect	NOUN
taxlaw-2847	150	24	in	in	ADP
taxlaw-2847	150	25	stimulating	stimulate	VERB
taxlaw-2847	150	26	the	the	DET
taxlaw-2847	150	27	kinds	kind	NOUN
taxlaw-2847	150	28	of	of	ADP
taxlaw-2847	150	29	tax	tax	NOUN
taxlaw-2847	150	30	-	-	PUNCT
taxlaw-2847	150	31	planning	planning	NOUN
taxlaw-2847	150	32	activities	activity	NOUN
taxlaw-2847	150	33	that	that	PRON
taxlaw-2847	150	34	turn	turn	VERB
taxlaw-2847	150	35	on	on	ADP
taxlaw-2847	150	36	rates	rate	NOUN
taxlaw-2847	150	37	of	of	ADP
taxlaw-2847	150	38	corporate	corporate	ADJ
taxlaw-2847	150	39	income	income	NOUN
taxlaw-2847	150	40	taxes	taxis	NOUN
taxlaw-2847	150	41	.	.	PUNCT
taxlaw-2847	151	1	•	•	NUM
taxlaw-2847	151	2	high	high	ADJ
taxlaw-2847	151	3	corporate	corporate	ADJ
taxlaw-2847	151	4	income	income	NOUN
taxlaw-2847	151	5	tax	tax	NOUN
taxlaw-2847	151	6	rates	rate	NOUN
taxlaw-2847	151	7	attract	attract	VERB
taxlaw-2847	151	8	deductions	deduction	NOUN
taxlaw-2847	151	9	,	,	PUNCT
taxlaw-2847	151	10	such	such	ADJ
taxlaw-2847	151	11	as	as	ADP
taxlaw-2847	151	12	for	for	ADP
taxlaw-2847	151	13	interest	interest	NOUN
taxlaw-2847	151	14	or	or	CCONJ
taxlaw-2847	151	15	royalties	royalty	NOUN
taxlaw-2847	151	16	,	,	PUNCT
taxlaw-2847	151	17	and	and	CCONJ
taxlaw-2847	151	18	low	low	ADJ
taxlaw-2847	151	19	corporate	corporate	ADJ
taxlaw-2847	151	20	income	income	NOUN
taxlaw-2847	151	21	tax	tax	NOUN
taxlaw-2847	151	22	rates	rate	NOUN
taxlaw-2847	151	23	attract	attract	VERB
taxlaw-2847	151	24	income	income	NOUN
taxlaw-2847	151	25	.	.	PUNCT
taxlaw-2847	152	1	this	this	PRON
taxlaw-2847	152	2	is	be	AUX
taxlaw-2847	152	3	one	one	NUM
taxlaw-2847	152	4	reason	reason	NOUN
taxlaw-2847	152	5	that	that	SCONJ
taxlaw-2847	152	6	having	have	VERB
taxlaw-2847	152	7	the	the	DET
taxlaw-2847	152	8	highest	high	ADJ
taxlaw-2847	152	9	corporate	corporate	ADJ
taxlaw-2847	152	10	rate	rate	NOUN
taxlaw-2847	152	11	in	in	ADP
taxlaw-2847	152	12	the	the	DET
taxlaw-2847	152	13	developed	developed	ADJ
taxlaw-2847	152	14	world	world	NOUN
taxlaw-2847	152	15	currently	currently	ADV
taxlaw-2847	152	16	disadvantages	disadvantage	VERB
taxlaw-2847	152	17	the	the	DET
taxlaw-2847	152	18	united	united	PROPN
taxlaw-2847	152	19	states	states	PROPN
taxlaw-2847	152	20	.	.	PUNCT
taxlaw-2847	153	1	•	•	NUM
taxlaw-2847	153	2	differences	difference	NOUN
taxlaw-2847	153	3	in	in	ADP
taxlaw-2847	153	4	corporate	corporate	ADJ
taxlaw-2847	153	5	income	income	NOUN
taxlaw-2847	153	6	tax	tax	NOUN
taxlaw-2847	153	7	rates	rate	NOUN
taxlaw-2847	153	8	stimulate	stimulate	VERB
taxlaw-2847	153	9	transfer	transfer	NOUN
taxlaw-2847	153	10	pricing	pricing	NOUN
taxlaw-2847	153	11	and	and	CCONJ
taxlaw-2847	153	12	other	other	ADJ
taxlaw-2847	153	13	tax	tax	NOUN
taxlaw-2847	153	14	planning	planning	NOUN
taxlaw-2847	153	15	gambits	gambit	NOUN
taxlaw-2847	153	16	.	.	PUNCT
taxlaw-2847	154	1	•	•	NUM
taxlaw-2847	154	2	likewise	likewise	ADV
taxlaw-2847	154	3	,	,	PUNCT
taxlaw-2847	154	4	high	high	ADJ
taxlaw-2847	154	5	corporate	corporate	ADJ
taxlaw-2847	154	6	income	income	NOUN
taxlaw-2847	154	7	tax	tax	NOUN
taxlaw-2847	154	8	rates	rate	NOUN
taxlaw-2847	154	9	discourage	discourage	VERB
taxlaw-2847	154	10	the	the	DET
taxlaw-2847	154	11	location	location	NOUN
taxlaw-2847	154	12	of	of	ADP
taxlaw-2847	154	13	corporate	corporate	ADJ
taxlaw-2847	154	14	headquarters	headquarter	NOUN
taxlaw-2847	154	15	.	.	PUNCT
taxlaw-2847	155	1	•	•	NUM
taxlaw-2847	155	2	the	the	DET
taxlaw-2847	155	3	rate	rate	NOUN
taxlaw-2847	155	4	of	of	ADP
taxlaw-2847	155	5	a	a	DET
taxlaw-2847	155	6	dbcft	dbcft	NOUN
taxlaw-2847	155	7	does	do	AUX
taxlaw-2847	155	8	not	not	PART
taxlaw-2847	155	9	affect	affect	VERB
taxlaw-2847	155	10	these	these	DET
taxlaw-2847	155	11	kinds	kind	NOUN
taxlaw-2847	155	12	of	of	ADP
taxlaw-2847	155	13	transactions	transaction	NOUN
taxlaw-2847	155	14	.	.	PUNCT
taxlaw-2847	156	1	•	•	NOUN
taxlaw-2847	157	1	but	but	CCONJ
taxlaw-2847	157	2	this	this	PRON
taxlaw-2847	157	3	does	do	AUX
taxlaw-2847	157	4	not	not	PART
taxlaw-2847	157	5	mean	mean	VERB
taxlaw-2847	157	6	that	that	SCONJ
taxlaw-2847	157	7	the	the	DET
taxlaw-2847	157	8	dbcft	dbcft	ADJ
taxlaw-2847	157	9	rate	rate	NOUN
taxlaw-2847	157	10	does	do	AUX
taxlaw-2847	157	11	not	not	PART
taxlaw-2847	157	12	matter	matter	VERB
taxlaw-2847	157	13	.	.	PUNCT
taxlaw-2847	158	1	•	•	NOUN
taxlaw-2847	158	2	the	the	DET
taxlaw-2847	158	3	level	level	NOUN
taxlaw-2847	158	4	of	of	ADP
taxlaw-2847	158	5	the	the	DET
taxlaw-2847	158	6	tax	tax	NOUN
taxlaw-2847	158	7	rate	rate	NOUN
taxlaw-2847	158	8	might	might	AUX
taxlaw-2847	158	9	affect	affect	VERB
taxlaw-2847	158	10	compliance	compliance	NOUN
taxlaw-2847	158	11	with	with	ADP
taxlaw-2847	158	12	the	the	DET
taxlaw-2847	158	13	tax	tax	NOUN
taxlaw-2847	158	14	and	and	CCONJ
taxlaw-2847	158	15	will	will	AUX
taxlaw-2847	158	16	affect	affect	VERB
taxlaw-2847	158	17	tax	tax	NOUN
taxlaw-2847	158	18	planning	planning	NOUN
taxlaw-2847	158	19	(	(	PUNCT
taxlaw-2847	158	20	e.g.	e.g.	ADV
taxlaw-2847	158	21	,	,	PUNCT
taxlaw-2847	158	22	“	"	PUNCT
taxlaw-2847	158	23	compensation	compensation	NOUN
taxlaw-2847	158	24	”	"	PUNCT
taxlaw-2847	158	25	to	to	ADP
taxlaw-2847	158	26	partners	partner	NOUN
taxlaw-2847	158	27	vs.	vs.	ADP
taxlaw-2847	158	28	“	"	PUNCT
taxlaw-2847	158	29	profits	profit	NOUN
taxlaw-2847	158	30	”	"	PUNCT
taxlaw-2847	158	31	)	)	PUNCT
taxlaw-2847	158	32	.	.	PUNCT
taxlaw-2847	159	1	•	•	NUM
taxlaw-2847	159	2	the	the	DET
taxlaw-2847	159	3	size	size	NOUN
taxlaw-2847	159	4	of	of	ADP
taxlaw-2847	159	5	exchange	exchange	NOUN
taxlaw-2847	159	6	rate	rate	NOUN
taxlaw-2847	159	7	adjustments	adjustment	NOUN
taxlaw-2847	159	8	and/or	and/or	CCONJ
taxlaw-2847	159	9	price	price	NOUN
taxlaw-2847	159	10	effects	effect	NOUN
taxlaw-2847	159	11	resulting	result	VERB
taxlaw-2847	159	12	from	from	ADP
taxlaw-2847	159	13	the	the	DET
taxlaw-2847	159	14	enactment	enactment	NOUN
taxlaw-2847	159	15	of	of	ADP
taxlaw-2847	159	16	a	a	DET
taxlaw-2847	159	17	dbcft	dbcft	ADJ
taxlaw-2847	159	18	turns	turn	NOUN
taxlaw-2847	159	19	on	on	ADP
taxlaw-2847	159	20	the	the	DET
taxlaw-2847	159	21	rate	rate	NOUN
taxlaw-2847	159	22	at	at	ADP
taxlaw-2847	159	23	which	which	PRON
taxlaw-2847	159	24	the	the	DET
taxlaw-2847	159	25	dbcft	dbcft	NOUN
taxlaw-2847	159	26	is	be	AUX
taxlaw-2847	159	27	imposed	impose	VERB
taxlaw-2847	159	28	.	.	PUNCT
taxlaw-2847	160	1	•	•	NUM
taxlaw-2847	160	2	because	because	SCONJ
taxlaw-2847	160	3	the	the	DET
taxlaw-2847	160	4	house	house	PROPN
taxlaw-2847	160	5	blueprint	blueprint	NOUN
taxlaw-2847	160	6	tax	tax	NOUN
taxlaw-2847	160	7	would	would	AUX
taxlaw-2847	160	8	be	be	AUX
taxlaw-2847	160	9	imposed	impose	VERB
taxlaw-2847	160	10	at	at	ADP
taxlaw-2847	160	11	a	a	DET
taxlaw-2847	160	12	20	20	NUM
taxlaw-2847	160	13	percent	percent	NOUN
taxlaw-2847	160	14	(	(	PUNCT
taxlaw-2847	160	15	taxinclusive	taxinclusive	NOUN
taxlaw-2847	160	16	)	)	PUNCT
taxlaw-2847	160	17	rate	rate	NOUN
taxlaw-2847	160	18	,	,	PUNCT
taxlaw-2847	160	19	the	the	DET
taxlaw-2847	160	20	combination	combination	NOUN
taxlaw-2847	160	21	of	of	ADP
taxlaw-2847	160	22	exchange	exchange	NOUN
taxlaw-2847	160	23	rate	rate	NOUN
taxlaw-2847	160	24	adjustments	adjustment	NOUN
taxlaw-2847	160	25	and/or	and/or	CCONJ
taxlaw-2847	160	26	price	price	NOUN
taxlaw-2847	160	27	adjustments	adjustment	NOUN
taxlaw-2847	160	28	would	would	AUX
taxlaw-2847	160	29	be	be	AUX
taxlaw-2847	160	30	equal	equal	ADJ
taxlaw-2847	160	31	to	to	ADP
taxlaw-2847	160	32	25	25	NUM
taxlaw-2847	160	33	percent	percent	NOUN
taxlaw-2847	160	34	.	.	PUNCT
taxlaw-2847	161	1	•	•	INTJ
taxlaw-2847	161	2	if	if	SCONJ
taxlaw-2847	161	3	wages	wage	NOUN
taxlaw-2847	161	4	were	be	AUX
taxlaw-2847	161	5	included	include	VERB
taxlaw-2847	161	6	in	in	ADP
taxlaw-2847	161	7	the	the	DET
taxlaw-2847	161	8	tax	tax	NOUN
taxlaw-2847	161	9	base	base	NOUN
taxlaw-2847	161	10	,	,	PUNCT
taxlaw-2847	161	11	as	as	SCONJ
taxlaw-2847	161	12	they	they	PRON
taxlaw-2847	161	13	are	be	AUX
taxlaw-2847	161	14	with	with	ADP
taxlaw-2847	161	15	vats	vat	NOUN
taxlaw-2847	161	16	and	and	CCONJ
taxlaw-2847	161	17	retail	retail	ADJ
taxlaw-2847	161	18	sales	sale	NOUN
taxlaw-2847	161	19	taxes	taxis	NOUN
taxlaw-2847	161	20	,	,	PUNCT
taxlaw-2847	161	21	a	a	DET
taxlaw-2847	161	22	rate	rate	NOUN
taxlaw-2847	161	23	of	of	ADP
taxlaw-2847	161	24	about	about	ADV
taxlaw-2847	161	25	6.3	6.3	NUM
taxlaw-2847	161	26	percent	percent	NOUN
taxlaw-2847	161	27	or	or	CCONJ
taxlaw-2847	161	28	less	less	ADJ
taxlaw-2847	161	29	could	could	AUX
taxlaw-2847	161	30	raise	raise	VERB
taxlaw-2847	161	31	revenues	revenue	NOUN
taxlaw-2847	161	32	equivalent	equivalent	ADJ
taxlaw-2847	161	33	to	to	ADP
taxlaw-2847	161	34	the	the	DET
taxlaw-2847	161	35	house	house	PROPN
taxlaw-2847	161	36	blueprint	blueprint	PROPN
taxlaw-2847	161	37	’s	’s	PART
taxlaw-2847	161	38	20	20	NUM
taxlaw-2847	161	39	percent	percent	NOUN
taxlaw-2847	161	40	dbcft	dbcft	NOUN
taxlaw-2847	161	41	.	.	PUNCT
taxlaw-2847	162	1	the	the	DET
taxlaw-2847	162	2	rate	rate	NOUN
taxlaw-2847	162	3	of	of	ADP
taxlaw-2847	162	4	tax	tax	NOUN
taxlaw-2847	162	5	matters	matter	NOUN
taxlaw-2847	162	6	144	144	NUM
taxlaw-2847	162	7	columbia	columbia	PROPN
taxlaw-2847	162	8	journal	journal	PROPN
taxlaw-2847	162	9	of	of	ADP
taxlaw-2847	162	10	tax	tax	NOUN
taxlaw-2847	162	11	law	law	NOUN
taxlaw-2847	162	12	[	[	X
taxlaw-2847	162	13	vol.8:117	vol.8:117	NOUN
taxlaw-2847	162	14	29	29	NUM
taxlaw-2847	162	15	•	•	NOUN
taxlaw-2847	162	16	the	the	DET
taxlaw-2847	162	17	2005	2005	NUM
taxlaw-2847	162	18	tax	tax	NOUN
taxlaw-2847	162	19	reform	reform	NOUN
taxlaw-2847	162	20	panel	panel	NOUN
taxlaw-2847	162	21	of	of	ADP
taxlaw-2847	162	22	president	president	PROPN
taxlaw-2847	162	23	george	george	PROPN
taxlaw-2847	162	24	w.	w.	PROPN
taxlaw-2847	162	25	bush	bush	PROPN
taxlaw-2847	162	26	recommended	recommend	VERB
taxlaw-2847	162	27	a	a	DET
taxlaw-2847	162	28	dbcft	dbcft	NOUN
taxlaw-2847	162	29	(	(	PUNCT
taxlaw-2847	162	30	which	which	PRON
taxlaw-2847	162	31	they	they	PRON
taxlaw-2847	162	32	called	call	VERB
taxlaw-2847	162	33	a	a	DET
taxlaw-2847	162	34	growth	growth	NOUN
taxlaw-2847	162	35	and	and	CCONJ
taxlaw-2847	162	36	investment	investment	NOUN
taxlaw-2847	162	37	tax	tax	NOUN
taxlaw-2847	162	38	)	)	PUNCT
taxlaw-2847	162	39	at	at	ADP
taxlaw-2847	162	40	a	a	DET
taxlaw-2847	162	41	30	30	NUM
taxlaw-2847	162	42	percent	percent	NOUN
taxlaw-2847	162	43	rate	rate	NOUN
taxlaw-2847	162	44	because	because	SCONJ
taxlaw-2847	162	45	it	it	PRON
taxlaw-2847	162	46	did	do	AUX
taxlaw-2847	162	47	not	not	PART
taxlaw-2847	162	48	count	count	VERB
taxlaw-2847	162	49	the	the	DET
taxlaw-2847	162	50	revenue	revenue	NOUN
taxlaw-2847	162	51	from	from	ADP
taxlaw-2847	162	52	border	border	NOUN
taxlaw-2847	162	53	adjustments	adjustment	NOUN
taxlaw-2847	162	54	because	because	SCONJ
taxlaw-2847	162	55	of	of	ADP
taxlaw-2847	162	56	concerns	concern	NOUN
taxlaw-2847	162	57	that	that	PRON
taxlaw-2847	162	58	they	they	PRON
taxlaw-2847	162	59	violate	violate	VERB
taxlaw-2847	162	60	the	the	DET
taxlaw-2847	162	61	wto	wto	PROPN
taxlaw-2847	162	62	and	and	CCONJ
taxlaw-2847	162	63	therefore	therefore	ADV
taxlaw-2847	162	64	would	would	AUX
taxlaw-2847	162	65	not	not	PART
taxlaw-2847	162	66	be	be	AUX
taxlaw-2847	162	67	sustainable	sustainable	ADJ
taxlaw-2847	162	68	.	.	PUNCT
taxlaw-2847	163	1	•at	•at	DET
taxlaw-2847	163	2	a	a	DET
taxlaw-2847	163	3	30	30	NUM
taxlaw-2847	163	4	percent	percent	NOUN
taxlaw-2847	163	5	rate	rate	NOUN
taxlaw-2847	163	6	,	,	PUNCT
taxlaw-2847	163	7	the	the	DET
taxlaw-2847	163	8	necessary	necessary	ADJ
taxlaw-2847	163	9	exchange	exchange	NOUN
taxlaw-2847	163	10	rate	rate	NOUN
taxlaw-2847	163	11	and	and	CCONJ
taxlaw-2847	163	12	/	/	SYM
taxlaw-2847	163	13	or	or	CCONJ
taxlaw-2847	163	14	price	price	NOUN
taxlaw-2847	163	15	effects	effect	NOUN
taxlaw-2847	163	16	would	would	AUX
taxlaw-2847	163	17	exceed	exceed	VERB
taxlaw-2847	163	18	40	40	NUM
taxlaw-2847	163	19	percent	percent	NOUN
taxlaw-2847	163	20	.	.	PUNCT
taxlaw-2847	164	1	the	the	PRON
taxlaw-2847	164	2	higher	high	ADJ
taxlaw-2847	164	3	the	the	DET
taxlaw-2847	164	4	rate	rate	NOUN
taxlaw-2847	164	5	,	,	PUNCT
taxlaw-2847	164	6	the	the	PRON
taxlaw-2847	164	7	greater	great	ADJ
taxlaw-2847	164	8	the	the	DET
taxlaw-2847	164	9	costs	cost	NOUN
taxlaw-2847	164	10	reported	report	VERB
taxlaw-2847	164	11	on	on	ADP
taxlaw-2847	164	12	companies	company	NOUN
taxlaw-2847	164	13	’	'	PUNCT
taxlaw-2847	164	14	financial	financial	ADJ
taxlaw-2847	164	15	statements	statement	NOUN
taxlaw-2847	164	16	.	.	PUNCT
taxlaw-2847	165	1	the	the	DET
taxlaw-2847	165	2	rate	rate	NOUN
taxlaw-2847	165	3	of	of	ADP
taxlaw-2847	165	4	tax	tax	NOUN
taxlaw-2847	165	5	matters	matter	NOUN
taxlaw-2847	165	6	2017	2017	NUM
taxlaw-2847	165	7	]	]	PUNCT
taxlaw-2847	165	8	the	the	DET
taxlaw-2847	165	9	known	know	VERB
taxlaw-2847	165	10	unknowns	unknown	NOUN
taxlaw-2847	165	11	of	of	ADP
taxlaw-2847	165	12	the	the	DET
taxlaw-2847	165	13	business	business	NOUN
taxlaw-2847	165	14	tax	tax	NOUN
taxlaw-2847	165	15	reforms	reform	NOUN
taxlaw-2847	165	16	proposed	propose	VERB
taxlaw-2847	165	17	145	145	NUM
taxlaw-2847	165	18	30	30	NUM
taxlaw-2847	165	19	•	•	NOUN
taxlaw-2847	165	20	a	a	DET
taxlaw-2847	165	21	principal	principal	ADJ
taxlaw-2847	165	22	political	political	ADJ
taxlaw-2847	165	23	advantage	advantage	NOUN
taxlaw-2847	165	24	of	of	ADP
taxlaw-2847	165	25	a	a	DET
taxlaw-2847	165	26	border	border	NOUN
taxlaw-2847	165	27	-	-	PUNCT
taxlaw-2847	165	28	adjusted	adjust	VERB
taxlaw-2847	165	29	tax	tax	NOUN
taxlaw-2847	165	30	is	be	AUX
taxlaw-2847	165	31	that	that	SCONJ
taxlaw-2847	165	32	it	it	PRON
taxlaw-2847	165	33	will	will	AUX
taxlaw-2847	165	34	produce	produce	VERB
taxlaw-2847	165	35	revenue	revenue	NOUN
taxlaw-2847	165	36	as	as	ADV
taxlaw-2847	165	37	long	long	ADV
taxlaw-2847	165	38	as	as	SCONJ
taxlaw-2847	165	39	our	our	PRON
taxlaw-2847	165	40	trade	trade	NOUN
taxlaw-2847	165	41	balance	balance	NOUN
taxlaw-2847	165	42	in	in	ADP
taxlaw-2847	165	43	goods	good	NOUN
taxlaw-2847	165	44	and	and	CCONJ
taxlaw-2847	165	45	services	service	NOUN
taxlaw-2847	165	46	is	be	AUX
taxlaw-2847	165	47	negative	negative	ADJ
taxlaw-2847	165	48	.	.	PUNCT
taxlaw-2847	166	1	•	•	NUM
taxlaw-2847	166	2	the	the	DET
taxlaw-2847	166	3	excess	excess	NOUN
taxlaw-2847	166	4	of	of	ADP
taxlaw-2847	166	5	imports	import	NOUN
taxlaw-2847	166	6	minus	minus	CCONJ
taxlaw-2847	166	7	exports	export	NOUN
taxlaw-2847	166	8	multiplied	multiply	VERB
taxlaw-2847	166	9	by	by	ADP
taxlaw-2847	166	10	the	the	DET
taxlaw-2847	166	11	rate	rate	NOUN
taxlaw-2847	166	12	of	of	ADP
taxlaw-2847	166	13	tax	tax	NOUN
taxlaw-2847	166	14	would	would	AUX
taxlaw-2847	166	15	produce	produce	VERB
taxlaw-2847	166	16	revenues	revenue	NOUN
taxlaw-2847	166	17	for	for	ADP
taxlaw-2847	166	18	the	the	DET
taxlaw-2847	166	19	treasury	treasury	NOUN
taxlaw-2847	166	20	in	in	ADP
taxlaw-2847	166	21	any	any	DET
taxlaw-2847	166	22	given	give	VERB
taxlaw-2847	166	23	year	year	NOUN
taxlaw-2847	166	24	.	.	PUNCT
taxlaw-2847	167	1	•	•	NOUN
taxlaw-2847	167	2	over	over	ADP
taxlaw-2847	167	3	a	a	DET
taxlaw-2847	167	4	ten	ten	NUM
taxlaw-2847	167	5	-	-	PUNCT
taxlaw-2847	167	6	year	year	NOUN
taxlaw-2847	167	7	budget	budget	NOUN
taxlaw-2847	167	8	window	window	NOUN
taxlaw-2847	167	9	,	,	PUNCT
taxlaw-2847	167	10	our	our	PRON
taxlaw-2847	167	11	trade	trade	NOUN
taxlaw-2847	167	12	imbalances	imbalance	NOUN
taxlaw-2847	167	13	may	may	AUX
taxlaw-2847	167	14	produce	produce	VERB
taxlaw-2847	167	15	more	more	ADJ
taxlaw-2847	167	16	than	than	ADP
taxlaw-2847	167	17	$	$	SYM
taxlaw-2847	167	18	1	1	NUM
taxlaw-2847	167	19	trillion	trillion	NUM
taxlaw-2847	167	20	at	at	ADP
taxlaw-2847	167	21	a	a	DET
taxlaw-2847	167	22	20	20	NUM
taxlaw-2847	167	23	percent	percent	NOUN
taxlaw-2847	167	24	tax	tax	NOUN
taxlaw-2847	167	25	rate	rate	NOUN
taxlaw-2847	167	26	.	.	PUNCT
taxlaw-2847	168	1	•	•	NUM
taxlaw-2847	168	2	“	"	PUNCT
taxlaw-2847	168	3	dynamic	dynamic	ADJ
taxlaw-2847	168	4	scoring	scoring	NOUN
taxlaw-2847	168	5	”	"	PUNCT
taxlaw-2847	168	6	will	will	AUX
taxlaw-2847	168	7	push	push	VERB
taxlaw-2847	168	8	that	that	DET
taxlaw-2847	168	9	number	number	NOUN
taxlaw-2847	168	10	higher	high	ADJ
taxlaw-2847	168	11	in	in	ADP
taxlaw-2847	168	12	the	the	DET
taxlaw-2847	168	13	congressional	congressional	ADJ
taxlaw-2847	168	14	process	process	NOUN
taxlaw-2847	168	15	.	.	PUNCT
taxlaw-2847	169	1	•	•	NOUN
taxlaw-2847	169	2	these	these	DET
taxlaw-2847	169	3	two	two	NUM
taxlaw-2847	169	4	factors	factor	NOUN
taxlaw-2847	169	5	help	help	VERB
taxlaw-2847	169	6	pay	pay	VERB
taxlaw-2847	169	7	for	for	ADP
taxlaw-2847	169	8	a	a	DET
taxlaw-2847	169	9	20	20	NUM
taxlaw-2847	169	10	percent	percent	NOUN
taxlaw-2847	169	11	dbcft	dbcft	ADJ
taxlaw-2847	169	12	rate	rate	NOUN
taxlaw-2847	169	13	rather	rather	ADV
taxlaw-2847	169	14	than	than	ADP
taxlaw-2847	169	15	our	our	PRON
taxlaw-2847	169	16	current	current	ADJ
taxlaw-2847	169	17	35	35	NUM
taxlaw-2847	169	18	percent	percent	NOUN
taxlaw-2847	169	19	corporate	corporate	ADJ
taxlaw-2847	169	20	income	income	NOUN
taxlaw-2847	169	21	tax	tax	NOUN
taxlaw-2847	169	22	rate	rate	NOUN
taxlaw-2847	169	23	based	base	VERB
taxlaw-2847	169	24	on	on	ADP
taxlaw-2847	169	25	congressional	congressional	ADJ
taxlaw-2847	169	26	budget	budget	NOUN
taxlaw-2847	169	27	scorekeeping	scorekeepe	VERB
taxlaw-2847	169	28	conventions	convention	NOUN
taxlaw-2847	169	29	.	.	PUNCT
taxlaw-2847	170	1	•	•	NUM
taxlaw-2847	170	2	how	how	SCONJ
taxlaw-2847	170	3	will	will	AUX
taxlaw-2847	170	4	anticipated	anticipate	VERB
taxlaw-2847	170	5	exchange	exchange	NOUN
taxlaw-2847	170	6	rate	rate	NOUN
taxlaw-2847	170	7	adjustments	adjustment	NOUN
taxlaw-2847	170	8	that	that	PRON
taxlaw-2847	170	9	lower	low	ADJ
taxlaw-2847	170	10	would	would	AUX
taxlaw-2847	170	11	lower	lower	VERB
taxlaw-2847	170	12	the	the	DET
taxlaw-2847	170	13	prices	price	NOUN
taxlaw-2847	170	14	of	of	ADP
taxlaw-2847	170	15	imports	import	NOUN
taxlaw-2847	170	16	affect	affect	VERB
taxlaw-2847	170	17	the	the	DET
taxlaw-2847	170	18	revenue	revenue	NOUN
taxlaw-2847	170	19	estimates	estimate	NOUN
taxlaw-2847	170	20	over	over	ADP
taxlaw-2847	170	21	the	the	DET
taxlaw-2847	170	22	budget	budget	NOUN
taxlaw-2847	170	23	period	period	NOUN
taxlaw-2847	170	24	?	?	PUNCT
taxlaw-2847	171	1	•	•	INTJ
taxlaw-2847	171	2	it	it	PRON
taxlaw-2847	171	3	is	be	AUX
taxlaw-2847	171	4	widely	widely	ADV
taxlaw-2847	171	5	agreed	agree	VERB
taxlaw-2847	171	6	among	among	ADP
taxlaw-2847	171	7	economists	economist	NOUN
taxlaw-2847	171	8	that	that	SCONJ
taxlaw-2847	171	9	the	the	DET
taxlaw-2847	171	10	revenues	revenue	NOUN
taxlaw-2847	171	11	to	to	ADP
taxlaw-2847	171	12	the	the	DET
taxlaw-2847	171	13	federal	federal	ADJ
taxlaw-2847	171	14	government	government	NOUN
taxlaw-2847	171	15	will	will	AUX
taxlaw-2847	171	16	be	be	AUX
taxlaw-2847	171	17	negative	negative	ADJ
taxlaw-2847	171	18	in	in	ADP
taxlaw-2847	171	19	present	present	ADJ
taxlaw-2847	171	20	value	value	NOUN
taxlaw-2847	171	21	.	.	PUNCT
taxlaw-2847	172	1	alan	alan	PROPN
taxlaw-2847	172	2	viard	viard	PROPN
taxlaw-2847	172	3	describes	describe	VERB
taxlaw-2847	172	4	“	"	PUNCT
taxlaw-2847	172	5	the	the	DET
taxlaw-2847	172	6	border	border	NOUN
taxlaw-2847	172	7	adjustment	adjustment	NOUN
taxlaw-2847	172	8	money	money	NOUN
taxlaw-2847	172	9	”	"	PUNCT
taxlaw-2847	172	10	as	as	ADP
taxlaw-2847	172	11	a	a	DET
taxlaw-2847	172	12	“	"	PUNCT
taxlaw-2847	172	13	disguised	disguised	ADJ
taxlaw-2847	172	14	form	form	NOUN
taxlaw-2847	172	15	of	of	ADP
taxlaw-2847	172	16	borrowing	borrowing	NOUN
taxlaw-2847	172	17	.	.	PUNCT
taxlaw-2847	172	18	”	"	PUNCT
taxlaw-2847	173	1	jason	jason	PROPN
taxlaw-2847	173	2	furman	furman	PROPN
taxlaw-2847	173	3	estimates	estimate	VERB
taxlaw-2847	173	4	a	a	DET
taxlaw-2847	173	5	long	long	ADJ
taxlaw-2847	173	6	-	-	PUNCT
taxlaw-2847	173	7	term	term	NOUN
taxlaw-2847	173	8	increase	increase	NOUN
taxlaw-2847	173	9	in	in	ADP
taxlaw-2847	173	10	deficits	deficit	NOUN
taxlaw-2847	173	11	of	of	ADP
taxlaw-2847	173	12	0.4	0.4	NUM
taxlaw-2847	173	13	to	to	PART
taxlaw-2847	173	14	0.7	0.7	NUM
taxlaw-2847	173	15	percent	percent	NOUN
taxlaw-2847	173	16	of	of	ADP
taxlaw-2847	173	17	gdp	gdp	NOUN
taxlaw-2847	173	18	.	.	PROPN
taxlaw-2847	173	19	•	•	NUM
taxlaw-2847	174	1	according	accord	VERB
taxlaw-2847	174	2	to	to	ADP
taxlaw-2847	174	3	cbo	cbo	PROPN
taxlaw-2847	174	4	,	,	PUNCT
taxlaw-2847	174	5	a	a	DET
taxlaw-2847	174	6	broad	broad	ADJ
taxlaw-2847	174	7	-	-	PUNCT
taxlaw-2847	174	8	base	base	NOUN
taxlaw-2847	174	9	vat	vat	NOUN
taxlaw-2847	174	10	at	at	ADP
taxlaw-2847	174	11	a	a	DET
taxlaw-2847	174	12	2	2	NUM
taxlaw-2847	174	13	½	½	NOUN
taxlaw-2847	174	14	percent	percent	NOUN
taxlaw-2847	174	15	rate	rate	NOUN
taxlaw-2847	174	16	would	would	AUX
taxlaw-2847	174	17	raise	raise	VERB
taxlaw-2847	174	18	revenues	revenue	NOUN
taxlaw-2847	174	19	in	in	ADP
taxlaw-2847	174	20	the	the	DET
taxlaw-2847	174	21	budget	budget	NOUN
taxlaw-2847	174	22	period	period	NOUN
taxlaw-2847	174	23	similar	similar	ADJ
taxlaw-2847	174	24	to	to	ADP
taxlaw-2847	174	25	the	the	DET
taxlaw-2847	174	26	border	border	NOUN
taxlaw-2847	174	27	adjustments	adjustment	NOUN
taxlaw-2847	174	28	of	of	ADP
taxlaw-2847	174	29	the	the	DET
taxlaw-2847	174	30	20	20	NUM
taxlaw-2847	174	31	percent	percent	NOUN
taxlaw-2847	174	32	dbcft	dbcft	NOUN
taxlaw-2847	174	33	.	.	PUNCT
taxlaw-2847	175	1	revenue	revenue	NOUN
taxlaw-2847	175	2	146	146	NUM
taxlaw-2847	175	3	columbia	columbia	PROPN
taxlaw-2847	175	4	journal	journal	PROPN
taxlaw-2847	175	5	of	of	ADP
taxlaw-2847	175	6	tax	tax	NOUN
taxlaw-2847	175	7	law	law	NOUN
taxlaw-2847	176	1	[	[	X
taxlaw-2847	176	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	176	3	31	31	NUM
taxlaw-2847	176	4	•	•	NOUN
taxlaw-2847	176	5	most	most	ADJ
taxlaw-2847	176	6	states	state	NOUN
taxlaw-2847	176	7	and	and	CCONJ
taxlaw-2847	176	8	many	many	ADJ
taxlaw-2847	176	9	local	local	ADJ
taxlaw-2847	176	10	governments	government	NOUN
taxlaw-2847	176	11	in	in	ADP
taxlaw-2847	176	12	the	the	DET
taxlaw-2847	176	13	united	united	PROPN
taxlaw-2847	176	14	states	states	PROPN
taxlaw-2847	176	15	already	already	ADV
taxlaw-2847	176	16	impose	impose	VERB
taxlaw-2847	176	17	their	their	PRON
taxlaw-2847	176	18	own	own	ADJ
taxlaw-2847	176	19	border	border	NOUN
taxlaw-2847	176	20	-	-	PUNCT
taxlaw-2847	176	21	adjusted	adjust	VERB
taxlaw-2847	176	22	taxes	taxis	NOUN
taxlaw-2847	176	23	—	—	PUNCT
taxlaw-2847	176	24	retail	retail	ADJ
taxlaw-2847	176	25	sales	sale	NOUN
taxlaw-2847	176	26	taxes	taxis	NOUN
taxlaw-2847	176	27	.	.	PUNCT
taxlaw-2847	177	1	•	•	NUM
taxlaw-2847	177	2	most	most	ADJ
taxlaw-2847	177	3	state	state	NOUN
taxlaw-2847	177	4	governments	government	NOUN
taxlaw-2847	177	5	also	also	ADV
taxlaw-2847	177	6	impose	impose	VERB
taxlaw-2847	177	7	corporate	corporate	ADJ
taxlaw-2847	177	8	income	income	NOUN
taxlaw-2847	177	9	taxes	taxis	NOUN
taxlaw-2847	177	10	.	.	PUNCT
taxlaw-2847	178	1	•	•	NOUN
taxlaw-2847	178	2	these	these	DET
taxlaw-2847	178	3	taxes	taxis	NOUN
taxlaw-2847	178	4	typically	typically	ADV
taxlaw-2847	178	5	use	use	VERB
taxlaw-2847	178	6	the	the	DET
taxlaw-2847	178	7	federal	federal	ADJ
taxlaw-2847	178	8	corporate	corporate	ADJ
taxlaw-2847	178	9	income	income	NOUN
taxlaw-2847	178	10	tax	tax	NOUN
taxlaw-2847	178	11	as	as	ADP
taxlaw-2847	178	12	the	the	DET
taxlaw-2847	178	13	basis	basis	NOUN
taxlaw-2847	178	14	(	(	PUNCT
taxlaw-2847	178	15	or	or	CCONJ
taxlaw-2847	178	16	at	at	ADP
taxlaw-2847	178	17	least	least	ADJ
taxlaw-2847	178	18	the	the	DET
taxlaw-2847	178	19	starting	starting	NOUN
taxlaw-2847	178	20	point	point	NOUN
taxlaw-2847	178	21	)	)	PUNCT
taxlaw-2847	178	22	for	for	ADP
taxlaw-2847	178	23	their	their	PRON
taxlaw-2847	178	24	corporate	corporate	ADJ
taxlaw-2847	178	25	taxes	taxis	NOUN
taxlaw-2847	178	26	.	.	PUNCT
taxlaw-2847	179	1	•many	•many	NOUN
taxlaw-2847	179	2	states	state	NOUN
taxlaw-2847	179	3	use	use	VERB
taxlaw-2847	179	4	their	their	PRON
taxlaw-2847	179	5	own	own	ADJ
taxlaw-2847	179	6	depreciation	depreciation	NOUN
taxlaw-2847	179	7	schedules	schedule	NOUN
taxlaw-2847	179	8	and	and	CCONJ
taxlaw-2847	179	9	might	might	AUX
taxlaw-2847	179	10	resist	resist	VERB
taxlaw-2847	179	11	expensing	expense	VERB
taxlaw-2847	179	12	for	for	ADP
taxlaw-2847	179	13	budget	budget	NOUN
taxlaw-2847	179	14	reasons	reason	NOUN
taxlaw-2847	179	15	.	.	PUNCT
taxlaw-2847	180	1	•	•	NUM
taxlaw-2847	180	2	how	how	SCONJ
taxlaw-2847	180	3	will	will	AUX
taxlaw-2847	180	4	state	state	NOUN
taxlaw-2847	180	5	and	and	CCONJ
taxlaw-2847	180	6	local	local	ADJ
taxlaw-2847	180	7	governments	government	NOUN
taxlaw-2847	180	8	respond	respond	VERB
taxlaw-2847	180	9	to	to	ADP
taxlaw-2847	180	10	the	the	DET
taxlaw-2847	180	11	elimination	elimination	NOUN
taxlaw-2847	180	12	of	of	ADP
taxlaw-2847	180	13	the	the	DET
taxlaw-2847	180	14	federal	federal	ADJ
taxlaw-2847	180	15	corporate	corporate	ADJ
taxlaw-2847	180	16	income	income	NOUN
taxlaw-2847	180	17	tax	tax	NOUN
taxlaw-2847	180	18	and	and	CCONJ
taxlaw-2847	180	19	its	its	PRON
taxlaw-2847	180	20	replacement	replacement	NOUN
taxlaw-2847	180	21	with	with	ADP
taxlaw-2847	180	22	a	a	DET
taxlaw-2847	180	23	dbcft	dbcft	NOUN
taxlaw-2847	180	24	?	?	PUNCT
taxlaw-2847	181	1	•	•	NOUN
taxlaw-2847	181	2	absent	absent	ADJ
taxlaw-2847	181	3	specific	specific	ADJ
taxlaw-2847	181	4	congressional	congressional	ADJ
taxlaw-2847	181	5	authorization	authorization	NOUN
taxlaw-2847	181	6	,	,	PUNCT
taxlaw-2847	181	7	a	a	DET
taxlaw-2847	181	8	state	state	NOUN
taxlaw-2847	181	9	-	-	PUNCT
taxlaw-2847	181	10	level	level	NOUN
taxlaw-2847	181	11	,	,	PUNCT
taxlaw-2847	181	12	border	border	NOUN
taxlaw-2847	181	13	-	-	PUNCT
taxlaw-2847	181	14	adjusted	adjust	VERB
taxlaw-2847	181	15	dbcft	dbcft	NOUN
taxlaw-2847	181	16	might	might	AUX
taxlaw-2847	181	17	violate	violate	VERB
taxlaw-2847	181	18	the	the	DET
taxlaw-2847	181	19	commerce	commerce	NOUN
taxlaw-2847	181	20	clause	clause	NOUN
taxlaw-2847	181	21	of	of	ADP
taxlaw-2847	181	22	the	the	DET
taxlaw-2847	181	23	constitution	constitution	NOUN
taxlaw-2847	181	24	.	.	PUNCT
taxlaw-2847	182	1	how	how	SCONJ
taxlaw-2847	182	2	will	will	AUX
taxlaw-2847	182	3	state	state	NOUN
taxlaw-2847	182	4	and	and	CCONJ
taxlaw-2847	182	5	local	local	ADJ
taxlaw-2847	182	6	governments	government	NOUN
taxlaw-2847	182	7	react	react	VERB
taxlaw-2847	182	8	?	?	PUNCT
taxlaw-2847	183	1	2017	2017	NUM
taxlaw-2847	183	2	]	]	PUNCT
taxlaw-2847	183	3	the	the	DET
taxlaw-2847	183	4	known	know	VERB
taxlaw-2847	183	5	unknowns	unknown	NOUN
taxlaw-2847	183	6	of	of	ADP
taxlaw-2847	183	7	the	the	DET
taxlaw-2847	183	8	business	business	NOUN
taxlaw-2847	183	9	tax	tax	NOUN
taxlaw-2847	183	10	reforms	reform	NOUN
taxlaw-2847	183	11	proposed	propose	VERB
taxlaw-2847	183	12	147	147	NUM
taxlaw-2847	183	13	32	32	NUM
taxlaw-2847	183	14	•	•	NOUN
taxlaw-2847	183	15	major	major	ADJ
taxlaw-2847	183	16	tax	tax	NOUN
taxlaw-2847	183	17	reforms	reform	NOUN
taxlaw-2847	183	18	have	have	AUX
taxlaw-2847	183	19	historically	historically	ADV
taxlaw-2847	183	20	been	be	AUX
taxlaw-2847	183	21	enacted	enact	VERB
taxlaw-2847	183	22	on	on	ADP
taxlaw-2847	183	23	a	a	DET
taxlaw-2847	183	24	bipartisan	bipartisan	ADJ
taxlaw-2847	183	25	basis	basis	NOUN
taxlaw-2847	183	26	and	and	CCONJ
taxlaw-2847	183	27	as	as	ADP
taxlaw-2847	183	28	a	a	DET
taxlaw-2847	183	29	result	result	NOUN
taxlaw-2847	183	30	have	have	AUX
taxlaw-2847	183	31	been	be	AUX
taxlaw-2847	183	32	stable	stable	ADJ
taxlaw-2847	183	33	over	over	ADP
taxlaw-2847	183	34	time	time	NOUN
taxlaw-2847	183	35	.	.	PUNCT
taxlaw-2847	184	1	•	•	NUM
taxlaw-2847	184	2	republicans	republicans	PROPN
taxlaw-2847	184	3	intend	intend	VERB
taxlaw-2847	184	4	to	to	PART
taxlaw-2847	184	5	enact	enact	VERB
taxlaw-2847	184	6	this	this	DET
taxlaw-2847	184	7	tax	tax	NOUN
taxlaw-2847	184	8	reform	reform	NOUN
taxlaw-2847	184	9	through	through	ADP
taxlaw-2847	184	10	the	the	DET
taxlaw-2847	184	11	budget	budget	NOUN
taxlaw-2847	184	12	reconciliation	reconciliation	NOUN
taxlaw-2847	184	13	process	process	NOUN
taxlaw-2847	184	14	.	.	PUNCT
taxlaw-2847	185	1	•	•	NUM
taxlaw-2847	185	2	needing	need	VERB
taxlaw-2847	185	3	only	only	ADV
taxlaw-2847	185	4	51	51	NUM
taxlaw-2847	185	5	votes	vote	NOUN
taxlaw-2847	185	6	to	to	PART
taxlaw-2847	185	7	pass	pass	VERB
taxlaw-2847	185	8	budget	budget	NOUN
taxlaw-2847	185	9	reconciliation	reconciliation	NOUN
taxlaw-2847	185	10	legislation	legislation	NOUN
taxlaw-2847	185	11	,	,	PUNCT
taxlaw-2847	185	12	it	it	PRON
taxlaw-2847	185	13	becomes	become	VERB
taxlaw-2847	185	14	possible	possible	ADJ
taxlaw-2847	185	15	to	to	PART
taxlaw-2847	185	16	enact	enact	VERB
taxlaw-2847	185	17	a	a	DET
taxlaw-2847	185	18	major	major	ADJ
taxlaw-2847	185	19	tax	tax	NOUN
taxlaw-2847	185	20	reform	reform	NOUN
taxlaw-2847	185	21	with	with	ADP
taxlaw-2847	185	22	only	only	ADJ
taxlaw-2847	185	23	republican	republican	ADJ
taxlaw-2847	185	24	votes	vote	NOUN
taxlaw-2847	185	25	in	in	ADP
taxlaw-2847	185	26	the	the	DET
taxlaw-2847	185	27	house	house	NOUN
taxlaw-2847	185	28	and	and	CCONJ
taxlaw-2847	185	29	senate	senate	PROPN
taxlaw-2847	185	30	.	.	PUNCT
taxlaw-2847	186	1	•	•	NUM
taxlaw-2847	186	2	under	under	ADP
taxlaw-2847	186	3	senate	senate	PROPN
taxlaw-2847	186	4	rules	rule	NOUN
taxlaw-2847	186	5	(	(	PUNCT
taxlaw-2847	186	6	“	"	PUNCT
taxlaw-2847	186	7	the	the	DET
taxlaw-2847	186	8	byrd	byrd	PROPN
taxlaw-2847	186	9	rule	rule	NOUN
taxlaw-2847	186	10	”	"	PUNCT
taxlaw-2847	186	11	)	)	PUNCT
taxlaw-2847	186	12	if	if	SCONJ
taxlaw-2847	186	13	reconciliation	reconciliation	NOUN
taxlaw-2847	186	14	legislation	legislation	NOUN
taxlaw-2847	186	15	loses	lose	VERB
taxlaw-2847	186	16	revenue	revenue	NOUN
taxlaw-2847	186	17	in	in	ADP
taxlaw-2847	186	18	years	year	NOUN
taxlaw-2847	186	19	beyond	beyond	ADP
taxlaw-2847	186	20	the	the	DET
taxlaw-2847	186	21	budget	budget	NOUN
taxlaw-2847	186	22	period	period	NOUN
taxlaw-2847	186	23	,	,	PUNCT
taxlaw-2847	186	24	it	it	PRON
taxlaw-2847	186	25	is	be	AUX
taxlaw-2847	186	26	subject	subject	ADJ
taxlaw-2847	186	27	to	to	ADP
taxlaw-2847	186	28	a	a	DET
taxlaw-2847	186	29	point	point	NOUN
taxlaw-2847	186	30	of	of	ADP
taxlaw-2847	186	31	order	order	NOUN
taxlaw-2847	186	32	,	,	PUNCT
taxlaw-2847	186	33	which	which	PRON
taxlaw-2847	186	34	can	can	AUX
taxlaw-2847	186	35	be	be	AUX
taxlaw-2847	186	36	overruled	overrule	VERB
taxlaw-2847	186	37	only	only	ADV
taxlaw-2847	186	38	with	with	ADP
taxlaw-2847	186	39	60	60	NUM
taxlaw-2847	186	40	or	or	CCONJ
taxlaw-2847	186	41	more	more	ADJ
taxlaw-2847	186	42	votes	vote	NOUN
taxlaw-2847	186	43	.	.	PUNCT
taxlaw-2847	187	1	•	•	INTJ
taxlaw-2847	187	2	if	if	SCONJ
taxlaw-2847	187	3	a	a	DET
taxlaw-2847	187	4	dbcft	dbcft	NOUN
taxlaw-2847	187	5	is	be	AUX
taxlaw-2847	187	6	enacted	enact	VERB
taxlaw-2847	187	7	with	with	ADP
taxlaw-2847	187	8	only	only	ADJ
taxlaw-2847	187	9	republican	republican	ADJ
taxlaw-2847	187	10	votes	vote	NOUN
taxlaw-2847	187	11	,	,	PUNCT
taxlaw-2847	187	12	will	will	AUX
taxlaw-2847	187	13	democrats	democrat	NOUN
taxlaw-2847	187	14	,	,	PUNCT
taxlaw-2847	187	15	when	when	SCONJ
taxlaw-2847	187	16	they	they	PRON
taxlaw-2847	187	17	reassume	reassume	VERB
taxlaw-2847	187	18	power	power	NOUN
taxlaw-2847	187	19	,	,	PUNCT
taxlaw-2847	187	20	repeal	repeal	NOUN
taxlaw-2847	187	21	and	and	CCONJ
taxlaw-2847	187	22	replace	replace	VERB
taxlaw-2847	187	23	this	this	DET
taxlaw-2847	187	24	tax	tax	NOUN
taxlaw-2847	187	25	?	?	PUNCT
taxlaw-2847	187	26	•	•	NUM
taxlaw-2847	187	27	replacement	replacement	NOUN
taxlaw-2847	187	28	here	here	ADV
taxlaw-2847	187	29	is	be	AUX
taxlaw-2847	187	30	much	much	ADV
taxlaw-2847	187	31	easier	easy	ADJ
taxlaw-2847	187	32	than	than	ADP
taxlaw-2847	187	33	with	with	ADP
taxlaw-2847	187	34	obamacare	obamacare	PROPN
taxlaw-2847	187	35	.	.	PUNCT
taxlaw-2847	188	1	all	all	DET
taxlaw-2847	188	2	one	one	NUM
taxlaw-2847	188	3	needs	need	VERB
taxlaw-2847	188	4	to	to	PART
taxlaw-2847	188	5	do	do	VERB
taxlaw-2847	188	6	is	be	AUX
taxlaw-2847	188	7	replace	replace	VERB
taxlaw-2847	188	8	expensing	expense	VERB
taxlaw-2847	188	9	with	with	ADP
taxlaw-2847	188	10	depreciation	depreciation	NOUN
taxlaw-2847	188	11	rules	rule	NOUN
taxlaw-2847	188	12	,	,	PUNCT
taxlaw-2847	188	13	revise	revise	VERB
taxlaw-2847	188	14	tax	tax	NOUN
taxlaw-2847	188	15	rates	rate	NOUN
taxlaw-2847	188	16	,	,	PUNCT
taxlaw-2847	188	17	eliminate	eliminate	VERB
taxlaw-2847	188	18	border	border	NOUN
taxlaw-2847	188	19	adjustments	adjustment	NOUN
taxlaw-2847	188	20	,	,	PUNCT
taxlaw-2847	188	21	and	and	CCONJ
taxlaw-2847	188	22	perhaps	perhaps	ADV
taxlaw-2847	188	23	impose	impose	VERB
taxlaw-2847	188	24	a	a	DET
taxlaw-2847	188	25	minimum	minimum	ADJ
taxlaw-2847	188	26	income	income	NOUN
taxlaw-2847	188	27	tax	tax	NOUN
taxlaw-2847	188	28	on	on	ADP
taxlaw-2847	188	29	global	global	ADJ
taxlaw-2847	188	30	income	income	NOUN
taxlaw-2847	188	31	.	.	PUNCT
taxlaw-2847	189	1	enactment	enactment	NOUN
taxlaw-2847	189	2	through	through	ADP
taxlaw-2847	189	3	the	the	DET
taxlaw-2847	189	4	reconciliation	reconciliation	NOUN
taxlaw-2847	189	5	process	process	NOUN
taxlaw-2847	189	6	148	148	NUM
taxlaw-2847	189	7	columbia	columbia	PROPN
taxlaw-2847	189	8	journal	journal	NOUN
taxlaw-2847	189	9	of	of	ADP
taxlaw-2847	189	10	tax	tax	NOUN
taxlaw-2847	189	11	law	law	NOUN
taxlaw-2847	190	1	[	[	X
taxlaw-2847	190	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	190	3	33	33	NUM
taxlaw-2847	190	4	•	•	NOUN
taxlaw-2847	190	5	because	because	SCONJ
taxlaw-2847	190	6	this	this	DET
taxlaw-2847	190	7	tax	tax	NOUN
taxlaw-2847	190	8	is	be	AUX
taxlaw-2847	190	9	unique	unique	ADJ
taxlaw-2847	190	10	,	,	PUNCT
taxlaw-2847	190	11	its	its	PRON
taxlaw-2847	190	12	treatment	treatment	NOUN
taxlaw-2847	190	13	for	for	ADP
taxlaw-2847	190	14	financial	financial	ADJ
taxlaw-2847	190	15	accounting	accounting	NOUN
taxlaw-2847	190	16	purposes	purpose	NOUN
taxlaw-2847	190	17	is	be	AUX
taxlaw-2847	190	18	uncertain	uncertain	ADJ
taxlaw-2847	190	19	.	.	PUNCT
taxlaw-2847	191	1	•	•	NOUN
taxlaw-2847	191	2	the	the	DET
taxlaw-2847	191	3	tax	tax	NOUN
taxlaw-2847	191	4	may	may	AUX
taxlaw-2847	191	5	be	be	AUX
taxlaw-2847	191	6	treated	treat	VERB
taxlaw-2847	191	7	like	like	ADP
taxlaw-2847	191	8	a	a	DET
taxlaw-2847	191	9	vat	vat	NOUN
taxlaw-2847	191	10	and	and	CCONJ
taxlaw-2847	191	11	reduce	reduce	VERB
taxlaw-2847	191	12	corporations	corporation	NOUN
taxlaw-2847	191	13	’	'	PUNCT
taxlaw-2847	191	14	revenues	revenue	NOUN
taxlaw-2847	191	15	.	.	PUNCT
taxlaw-2847	192	1	•	•	NUM
taxlaw-2847	192	2	alternatively	alternatively	ADV
taxlaw-2847	192	3	,	,	PUNCT
taxlaw-2847	192	4	this	this	DET
taxlaw-2847	192	5	tax	tax	NOUN
taxlaw-2847	192	6	may	may	AUX
taxlaw-2847	192	7	be	be	AUX
taxlaw-2847	192	8	treated	treat	VERB
taxlaw-2847	192	9	like	like	ADP
taxlaw-2847	192	10	an	an	DET
taxlaw-2847	192	11	income	income	NOUN
taxlaw-2847	192	12	tax	tax	NOUN
taxlaw-2847	192	13	and	and	CCONJ
taxlaw-2847	192	14	therefore	therefore	ADV
taxlaw-2847	192	15	be	be	AUX
taxlaw-2847	192	16	treated	treat	VERB
taxlaw-2847	192	17	as	as	ADP
taxlaw-2847	192	18	a	a	DET
taxlaw-2847	192	19	business	business	NOUN
taxlaw-2847	192	20	expense	expense	NOUN
taxlaw-2847	192	21	,	,	PUNCT
taxlaw-2847	192	22	perhaps	perhaps	ADV
taxlaw-2847	192	23	with	with	ADP
taxlaw-2847	192	24	permanent	permanent	ADJ
taxlaw-2847	192	25	and	and	CCONJ
taxlaw-2847	192	26	timing	timing	NOUN
taxlaw-2847	192	27	adjustments	adjustment	NOUN
taxlaw-2847	192	28	.	.	PUNCT
taxlaw-2847	193	1	•	•	NUM
taxlaw-2847	193	2	who	who	PRON
taxlaw-2847	193	3	will	will	AUX
taxlaw-2847	193	4	decide	decide	VERB
taxlaw-2847	193	5	this	this	DET
taxlaw-2847	193	6	issue	issue	NOUN
taxlaw-2847	193	7	?	?	PUNCT
taxlaw-2847	194	1	•	•	NUM
taxlaw-2847	194	2	fasb	fasb	NOUN
taxlaw-2847	194	3	(	(	PUNCT
taxlaw-2847	194	4	with	with	ADP
taxlaw-2847	194	5	the	the	DET
taxlaw-2847	194	6	sec	sec	PROPN
taxlaw-2847	194	7	)	)	PUNCT
taxlaw-2847	194	8	is	be	AUX
taxlaw-2847	194	9	most	most	ADV
taxlaw-2847	194	10	likely	likely	ADJ
taxlaw-2847	194	11	.	.	PUNCT
taxlaw-2847	195	1	•congress	•congress	PROPN
taxlaw-2847	195	2	could	could	AUX
taxlaw-2847	195	3	decide	decide	VERB
taxlaw-2847	195	4	(	(	PUNCT
taxlaw-2847	195	5	with	with	ADP
taxlaw-2847	195	6	committees	committee	NOUN
taxlaw-2847	195	7	other	other	ADJ
taxlaw-2847	195	8	than	than	ADP
taxlaw-2847	195	9	the	the	DET
taxlaw-2847	195	10	house	house	NOUN
taxlaw-2847	195	11	ways	way	NOUN
taxlaw-2847	195	12	and	and	CCONJ
taxlaw-2847	195	13	means	mean	NOUN
taxlaw-2847	195	14	and	and	CCONJ
taxlaw-2847	195	15	senate	senate	PROPN
taxlaw-2847	195	16	finance	finance	PROPN
taxlaw-2847	195	17	committee	committee	PROPN
taxlaw-2847	195	18	)	)	PUNCT
taxlaw-2847	195	19	.	.	PUNCT
taxlaw-2847	196	1	•	•	NUM
taxlaw-2847	196	2	how	how	SCONJ
taxlaw-2847	196	3	will	will	AUX
taxlaw-2847	196	4	this	this	DET
taxlaw-2847	196	5	transformation	transformation	NOUN
taxlaw-2847	196	6	of	of	ADP
taxlaw-2847	196	7	the	the	DET
taxlaw-2847	196	8	u.s	u.s	PROPN
taxlaw-2847	196	9	.	.	PROPN
taxlaw-2847	196	10	tax	tax	NOUN
taxlaw-2847	196	11	system	system	NOUN
taxlaw-2847	196	12	affect	affect	VERB
taxlaw-2847	196	13	existing	exist	VERB
taxlaw-2847	196	14	deferred	defer	VERB
taxlaw-2847	196	15	tax	tax	NOUN
taxlaw-2847	196	16	assets	asset	NOUN
taxlaw-2847	196	17	and	and	CCONJ
taxlaw-2847	196	18	liabilities	liability	NOUN
taxlaw-2847	196	19	on	on	ADP
taxlaw-2847	196	20	financial	financial	ADJ
taxlaw-2847	196	21	statements	statement	NOUN
taxlaw-2847	196	22	?	?	PUNCT
taxlaw-2847	197	1	•	•	NUM
taxlaw-2847	197	2	how	how	SCONJ
taxlaw-2847	197	3	will	will	AUX
taxlaw-2847	197	4	exchange	exchange	VERB
taxlaw-2847	197	5	rate	rate	NOUN
taxlaw-2847	197	6	adjustments	adjustment	NOUN
taxlaw-2847	197	7	affect	affect	VERB
taxlaw-2847	197	8	balance	balance	NOUN
taxlaw-2847	197	9	sheets	sheet	NOUN
taxlaw-2847	197	10	?	?	PUNCT
taxlaw-2847	198	1	accounting	accounting	NOUN
taxlaw-2847	198	2	treatment	treatment	NOUN
taxlaw-2847	198	3	2017	2017	NUM
taxlaw-2847	198	4	]	]	PUNCT
taxlaw-2847	198	5	the	the	DET
taxlaw-2847	198	6	known	know	VERB
taxlaw-2847	198	7	unknowns	unknown	NOUN
taxlaw-2847	198	8	of	of	ADP
taxlaw-2847	198	9	the	the	DET
taxlaw-2847	198	10	business	business	NOUN
taxlaw-2847	198	11	tax	tax	NOUN
taxlaw-2847	198	12	reforms	reform	NOUN
taxlaw-2847	198	13	proposed	propose	VERB
taxlaw-2847	198	14	149	149	NUM
taxlaw-2847	198	15	34	34	NUM
taxlaw-2847	198	16	•	•	NOUN
taxlaw-2847	198	17	in	in	ADP
taxlaw-2847	198	18	the	the	DET
taxlaw-2847	198	19	near	near	ADJ
taxlaw-2847	198	20	term	term	NOUN
taxlaw-2847	198	21	,	,	PUNCT
taxlaw-2847	198	22	a	a	DET
taxlaw-2847	198	23	dbcft	dbcft	NOUN
taxlaw-2847	198	24	will	will	AUX
taxlaw-2847	198	25	burden	burden	VERB
taxlaw-2847	198	26	different	different	ADJ
taxlaw-2847	198	27	people	people	NOUN
taxlaw-2847	198	28	depending	depend	VERB
taxlaw-2847	198	29	on	on	ADP
taxlaw-2847	198	30	how	how	SCONJ
taxlaw-2847	198	31	much	much	ADJ
taxlaw-2847	198	32	exchange	exchange	NOUN
taxlaw-2847	198	33	rates	rate	NOUN
taxlaw-2847	198	34	adjust	adjust	VERB
taxlaw-2847	198	35	or	or	CCONJ
taxlaw-2847	198	36	prices	price	NOUN
taxlaw-2847	198	37	rise	rise	VERB
taxlaw-2847	198	38	.	.	PUNCT
taxlaw-2847	199	1	•	•	NUM
taxlaw-2847	199	2	u.s	u.s	PROPN
taxlaw-2847	199	3	.	.	PROPN
taxlaw-2847	199	4	holders	holder	NOUN
taxlaw-2847	199	5	of	of	ADP
taxlaw-2847	199	6	foreign	foreign	ADJ
taxlaw-2847	199	7	assets	asset	NOUN
taxlaw-2847	199	8	lose	lose	VERB
taxlaw-2847	199	9	and	and	CCONJ
taxlaw-2847	199	10	foreign	foreign	ADJ
taxlaw-2847	199	11	holders	holder	NOUN
taxlaw-2847	199	12	of	of	ADP
taxlaw-2847	199	13	u.s	u.s	PROPN
taxlaw-2847	199	14	.	.	PROPN
taxlaw-2847	199	15	assets	asset	NOUN
taxlaw-2847	199	16	win	win	VERB
taxlaw-2847	199	17	if	if	SCONJ
taxlaw-2847	199	18	the	the	DET
taxlaw-2847	199	19	value	value	NOUN
taxlaw-2847	199	20	of	of	ADP
taxlaw-2847	199	21	the	the	DET
taxlaw-2847	199	22	dollar	dollar	NOUN
taxlaw-2847	199	23	rises	rise	VERB
taxlaw-2847	199	24	.	.	PUNCT
taxlaw-2847	200	1	•	•	NUM
taxlaw-2847	200	2	foreign	foreign	ADJ
taxlaw-2847	200	3	borrowers	borrower	NOUN
taxlaw-2847	200	4	in	in	ADP
taxlaw-2847	200	5	dollar	dollar	NOUN
taxlaw-2847	200	6	-	-	PUNCT
taxlaw-2847	200	7	denominated	denominate	VERB
taxlaw-2847	200	8	debt	debt	NOUN
taxlaw-2847	200	9	lose	lose	VERB
taxlaw-2847	200	10	if	if	SCONJ
taxlaw-2847	200	11	the	the	DET
taxlaw-2847	200	12	value	value	NOUN
taxlaw-2847	200	13	of	of	ADP
taxlaw-2847	200	14	the	the	DET
taxlaw-2847	200	15	dollar	dollar	NOUN
taxlaw-2847	200	16	rises	rise	VERB
taxlaw-2847	200	17	.	.	PUNCT
taxlaw-2847	201	1	•	•	NUM
taxlaw-2847	201	2	consumers	consumer	NOUN
taxlaw-2847	201	3	who	who	PRON
taxlaw-2847	201	4	pay	pay	VERB
taxlaw-2847	201	5	more	more	ADJ
taxlaw-2847	201	6	for	for	ADP
taxlaw-2847	201	7	goods	good	NOUN
taxlaw-2847	201	8	and	and	CCONJ
taxlaw-2847	201	9	services	service	NOUN
taxlaw-2847	201	10	lose	lose	VERB
taxlaw-2847	201	11	if	if	SCONJ
taxlaw-2847	201	12	prices	price	NOUN
taxlaw-2847	201	13	of	of	ADP
taxlaw-2847	201	14	those	those	DET
taxlaw-2847	201	15	goods	good	NOUN
taxlaw-2847	201	16	and	and	CCONJ
taxlaw-2847	201	17	services	service	NOUN
taxlaw-2847	201	18	rise	rise	VERB
taxlaw-2847	201	19	(	(	PUNCT
taxlaw-2847	201	20	unless	unless	SCONJ
taxlaw-2847	201	21	wages	wage	NOUN
taxlaw-2847	201	22	rise	rise	VERB
taxlaw-2847	201	23	to	to	ADP
taxlaw-2847	201	24	the	the	DET
taxlaw-2847	201	25	same	same	ADJ
taxlaw-2847	201	26	extent	extent	NOUN
taxlaw-2847	201	27	)	)	PUNCT
taxlaw-2847	201	28	.	.	PUNCT
taxlaw-2847	202	1	•	•	NUM
taxlaw-2847	202	2	profits	profit	NOUN
taxlaw-2847	202	3	of	of	ADP
taxlaw-2847	202	4	companies	company	NOUN
taxlaw-2847	202	5	that	that	PRON
taxlaw-2847	202	6	export	export	NOUN
taxlaw-2847	202	7	may	may	AUX
taxlaw-2847	202	8	increase	increase	VERB
taxlaw-2847	202	9	(	(	PUNCT
taxlaw-2847	202	10	and	and	CCONJ
taxlaw-2847	202	11	profits	profit	NOUN
taxlaw-2847	202	12	of	of	ADP
taxlaw-2847	202	13	companies	company	NOUN
taxlaw-2847	202	14	that	that	PRON
taxlaw-2847	202	15	import	import	NOUN
taxlaw-2847	202	16	may	may	AUX
taxlaw-2847	202	17	decrease	decrease	VERB
taxlaw-2847	202	18	)	)	PUNCT
taxlaw-2847	202	19	to	to	ADP
taxlaw-2847	202	20	the	the	DET
taxlaw-2847	202	21	benefit	benefit	NOUN
taxlaw-2847	202	22	(	(	PUNCT
taxlaw-2847	202	23	or	or	CCONJ
taxlaw-2847	202	24	detriment	detriment	NOUN
taxlaw-2847	202	25	)	)	PUNCT
taxlaw-2847	202	26	of	of	ADP
taxlaw-2847	202	27	their	their	PRON
taxlaw-2847	202	28	shareholders	shareholder	NOUN
taxlaw-2847	202	29	.	.	PUNCT
taxlaw-2847	203	1	•	•	NUM
taxlaw-2847	203	2	generous	generous	ADJ
taxlaw-2847	203	3	transition	transition	NOUN
taxlaw-2847	203	4	rules	rule	NOUN
taxlaw-2847	203	5	will	will	AUX
taxlaw-2847	203	6	tend	tend	VERB
taxlaw-2847	203	7	to	to	PART
taxlaw-2847	203	8	benefit	benefit	VERB
taxlaw-2847	203	9	corporate	corporate	ADJ
taxlaw-2847	203	10	equity	equity	NOUN
taxlaw-2847	203	11	owners	owner	NOUN
taxlaw-2847	203	12	.	.	PUNCT
taxlaw-2847	204	1	•	•	NOUN
taxlaw-2847	204	2	over	over	ADP
taxlaw-2847	204	3	the	the	DET
taxlaw-2847	204	4	longer	long	ADJ
taxlaw-2847	204	5	term	term	NOUN
taxlaw-2847	204	6	,	,	PUNCT
taxlaw-2847	204	7	the	the	DET
taxlaw-2847	204	8	burdens	burden	NOUN
taxlaw-2847	204	9	of	of	ADP
taxlaw-2847	204	10	this	this	DET
taxlaw-2847	204	11	tax	tax	NOUN
taxlaw-2847	204	12	will	will	AUX
taxlaw-2847	204	13	be	be	AUX
taxlaw-2847	204	14	different	different	ADJ
taxlaw-2847	204	15	.	.	PUNCT
taxlaw-2847	205	1	burdens	burden	NOUN
taxlaw-2847	205	2	of	of	ADP
taxlaw-2847	205	3	the	the	DET
taxlaw-2847	205	4	tax	tax	NOUN
taxlaw-2847	205	5	150	150	NUM
taxlaw-2847	205	6	columbia	columbia	PROPN
taxlaw-2847	205	7	journal	journal	PROPN
taxlaw-2847	205	8	of	of	ADP
taxlaw-2847	205	9	tax	tax	NOUN
taxlaw-2847	205	10	law	law	NOUN
taxlaw-2847	206	1	[	[	X
taxlaw-2847	206	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	206	3	35	35	NUM
taxlaw-2847	206	4	•	•	NOUN
taxlaw-2847	206	5	in	in	ADP
taxlaw-2847	206	6	the	the	DET
taxlaw-2847	206	7	most	most	ADV
taxlaw-2847	206	8	comprehensive	comprehensive	ADJ
taxlaw-2847	206	9	analysis	analysis	NOUN
taxlaw-2847	206	10	of	of	ADP
taxlaw-2847	206	11	a	a	DET
taxlaw-2847	206	12	dbcft	dbcft	NOUN
taxlaw-2847	206	13	to	to	ADP
taxlaw-2847	206	14	date	date	NOUN
taxlaw-2847	206	15	,	,	PUNCT
taxlaw-2847	206	16	the	the	DET
taxlaw-2847	206	17	economists	economist	NOUN
taxlaw-2847	206	18	alan	alan	PROPN
taxlaw-2847	206	19	auerbach	auerbach	PROPN
taxlaw-2847	206	20	,	,	PUNCT
taxlaw-2847	206	21	michael	michael	PROPN
taxlaw-2847	206	22	devereux	devereux	PROPN
taxlaw-2847	206	23	,	,	PUNCT
taxlaw-2847	206	24	and	and	CCONJ
taxlaw-2847	206	25	mick	mick	VERB
taxlaw-2847	206	26	keen	keen	ADJ
taxlaw-2847	206	27	claim	claim	NOUN
taxlaw-2847	206	28	:	:	PUNCT
taxlaw-2847	206	29	given	give	VERB
taxlaw-2847	206	30	the	the	DET
taxlaw-2847	206	31	equivalence	equivalence	NOUN
taxlaw-2847	206	32	between	between	ADP
taxlaw-2847	206	33	a	a	DET
taxlaw-2847	206	34	dbcft	dbcft	NOUN
taxlaw-2847	206	35	and	and	CCONJ
taxlaw-2847	206	36	a	a	DET
taxlaw-2847	206	37	vat	vat	NOUN
taxlaw-2847	206	38	combined	combine	VERB
taxlaw-2847	206	39	with	with	ADP
taxlaw-2847	206	40	a	a	DET
taxlaw-2847	206	41	labour	labour	NOUN
taxlaw-2847	206	42	tax	tax	NOUN
taxlaw-2847	206	43	cut	cut	NOUN
taxlaw-2847	206	44	,	,	PUNCT
taxlaw-2847	206	45	the	the	DET
taxlaw-2847	206	46	incidence	incidence	NOUN
taxlaw-2847	206	47	of	of	ADP
taxlaw-2847	206	48	the	the	DET
taxlaw-2847	206	49	tax	tax	NOUN
taxlaw-2847	206	50	would	would	AUX
taxlaw-2847	206	51	be	be	AUX
taxlaw-2847	206	52	on	on	ADP
taxlaw-2847	206	53	domestic	domestic	ADJ
taxlaw-2847	206	54	residents	resident	NOUN
taxlaw-2847	206	55	financing	finance	VERB
taxlaw-2847	206	56	consumption	consumption	NOUN
taxlaw-2847	206	57	other	other	ADJ
taxlaw-2847	206	58	than	than	ADP
taxlaw-2847	206	59	from	from	ADP
taxlaw-2847	206	60	wages	wage	NOUN
taxlaw-2847	206	61	,	,	PUNCT
taxlaw-2847	206	62	including	include	VERB
taxlaw-2847	206	63	from	from	ADP
taxlaw-2847	206	64	profit	profit	NOUN
taxlaw-2847	206	65	subject	subject	NOUN
taxlaw-2847	206	66	to	to	ADP
taxlaw-2847	206	67	the	the	DET
taxlaw-2847	206	68	dbcft	dbcft	NOUN
taxlaw-2847	206	69	.	.	PUNCT
taxlaw-2847	207	1	in	in	ADP
taxlaw-2847	207	2	that	that	DET
taxlaw-2847	207	3	respect	respect	NOUN
taxlaw-2847	207	4	,	,	PUNCT
taxlaw-2847	207	5	the	the	DET
taxlaw-2847	207	6	dbcft	dbcft	NOUN
taxlaw-2847	207	7	would	would	AUX
taxlaw-2847	207	8	be	be	AUX
taxlaw-2847	207	9	more	more	ADV
taxlaw-2847	207	10	progressive	progressive	ADJ
taxlaw-2847	207	11	than	than	ADP
taxlaw-2847	207	12	a	a	DET
taxlaw-2847	207	13	single	single	ADJ
taxlaw-2847	207	14	rate	rate	NOUN
taxlaw-2847	207	15	vat	vat	NOUN
taxlaw-2847	207	16	,	,	PUNCT
taxlaw-2847	207	17	and	and	CCONJ
taxlaw-2847	207	18	possibly	possibly	ADV
taxlaw-2847	207	19	more	more	ADV
taxlaw-2847	207	20	so	so	ADV
taxlaw-2847	207	21	than	than	ADP
taxlaw-2847	207	22	existing	exist	VERB
taxlaw-2847	207	23	corporate	corporate	ADJ
taxlaw-2847	207	24	taxes	taxis	NOUN
taxlaw-2847	207	25	.	.	PUNCT
taxlaw-2847	208	1	•	•	NUM
taxlaw-2847	208	2	allowing	allow	VERB
taxlaw-2847	208	3	expensing	expensing	NOUN
taxlaw-2847	208	4	of	of	ADP
taxlaw-2847	208	5	capital	capital	NOUN
taxlaw-2847	208	6	assets	asset	NOUN
taxlaw-2847	208	7	is	be	AUX
taxlaw-2847	208	8	viewed	view	VERB
taxlaw-2847	208	9	by	by	ADP
taxlaw-2847	208	10	economists	economist	NOUN
taxlaw-2847	208	11	as	as	ADP
taxlaw-2847	208	12	exempting	exempt	VERB
taxlaw-2847	208	13	from	from	ADP
taxlaw-2847	208	14	tax	tax	NOUN
taxlaw-2847	208	15	the	the	DET
taxlaw-2847	208	16	“	"	PUNCT
taxlaw-2847	208	17	normal	normal	ADJ
taxlaw-2847	208	18	rate	rate	NOUN
taxlaw-2847	208	19	of	of	ADP
taxlaw-2847	208	20	return	return	NOUN
taxlaw-2847	208	21	on	on	ADP
taxlaw-2847	208	22	capital	capital	NOUN
taxlaw-2847	208	23	.	.	PUNCT
taxlaw-2847	208	24	”	"	PUNCT
taxlaw-2847	209	1	•	•	CCONJ
taxlaw-2847	209	2	compared	compare	VERB
taxlaw-2847	209	3	to	to	ADP
taxlaw-2847	209	4	a	a	DET
taxlaw-2847	209	5	corporate	corporate	ADJ
taxlaw-2847	209	6	income	income	NOUN
taxlaw-2847	209	7	tax	tax	NOUN
taxlaw-2847	209	8	,	,	PUNCT
taxlaw-2847	209	9	which	which	PRON
taxlaw-2847	209	10	allows	allow	VERB
taxlaw-2847	209	11	deductions	deduction	NOUN
taxlaw-2847	209	12	for	for	ADP
taxlaw-2847	209	13	wages	wage	NOUN
taxlaw-2847	209	14	but	but	CCONJ
taxlaw-2847	209	15	requires	require	VERB
taxlaw-2847	209	16	recovery	recovery	NOUN
taxlaw-2847	209	17	of	of	ADP
taxlaw-2847	209	18	capital	capital	NOUN
taxlaw-2847	209	19	costs	cost	NOUN
taxlaw-2847	209	20	over	over	ADP
taxlaw-2847	209	21	time	time	NOUN
taxlaw-2847	209	22	,	,	PUNCT
taxlaw-2847	209	23	expensing	expense	VERB
taxlaw-2847	209	24	should	should	AUX
taxlaw-2847	209	25	reduce	reduce	VERB
taxlaw-2847	209	26	the	the	DET
taxlaw-2847	209	27	cost	cost	NOUN
taxlaw-2847	209	28	of	of	ADP
taxlaw-2847	209	29	capital	capital	NOUN
taxlaw-2847	209	30	.	.	PUNCT
taxlaw-2847	210	1	•	•	NUM
taxlaw-2847	210	2	disallowing	disallow	VERB
taxlaw-2847	210	3	deductions	deduction	NOUN
taxlaw-2847	210	4	for	for	ADP
taxlaw-2847	210	5	interest	interest	NOUN
taxlaw-2847	210	6	expense	expense	NOUN
taxlaw-2847	210	7	increases	increase	VERB
taxlaw-2847	210	8	the	the	DET
taxlaw-2847	210	9	cost	cost	NOUN
taxlaw-2847	210	10	of	of	ADP
taxlaw-2847	210	11	capital	capital	NOUN
taxlaw-2847	210	12	compared	compare	VERB
taxlaw-2847	210	13	to	to	ADP
taxlaw-2847	210	14	a	a	DET
taxlaw-2847	210	15	corporate	corporate	ADJ
taxlaw-2847	210	16	income	income	NOUN
taxlaw-2847	210	17	tax	tax	NOUN
taxlaw-2847	210	18	.	.	PUNCT
taxlaw-2847	211	1	•	•	NUM
taxlaw-2847	211	2	the	the	DET
taxlaw-2847	211	3	blueprint	blueprint	NOUN
taxlaw-2847	211	4	replaces	replace	VERB
taxlaw-2847	211	5	a	a	DET
taxlaw-2847	211	6	35	35	NUM
taxlaw-2847	211	7	percent	percent	NOUN
taxlaw-2847	211	8	corporate	corporate	ADJ
taxlaw-2847	211	9	income	income	NOUN
taxlaw-2847	211	10	tax	tax	NOUN
taxlaw-2847	211	11	with	with	ADP
taxlaw-2847	211	12	a	a	DET
taxlaw-2847	211	13	20	20	NUM
taxlaw-2847	211	14	percent	percent	NOUN
taxlaw-2847	211	15	dbcft	dbcft	NOUN
taxlaw-2847	211	16	.	.	PUNCT
taxlaw-2847	212	1	•	•	NUM
taxlaw-2847	212	2	the	the	DET
taxlaw-2847	212	3	border	border	NOUN
taxlaw-2847	212	4	adjustment	adjustment	NOUN
taxlaw-2847	212	5	and	and	CCONJ
taxlaw-2847	212	6	wage	wage	NOUN
taxlaw-2847	212	7	deductions	deduction	NOUN
taxlaw-2847	212	8	eliminate	eliminate	VERB
taxlaw-2847	212	9	the	the	DET
taxlaw-2847	212	10	burdens	burden	NOUN
taxlaw-2847	212	11	on	on	ADP
taxlaw-2847	212	12	domestic	domestic	ADJ
taxlaw-2847	212	13	wages	wage	NOUN
taxlaw-2847	212	14	.	.	PUNCT
taxlaw-2847	213	1	why	why	SCONJ
taxlaw-2847	213	2	should	should	AUX
taxlaw-2847	213	3	a	a	DET
taxlaw-2847	213	4	consumption	consumption	NOUN
taxlaw-2847	213	5	tax	tax	NOUN
taxlaw-2847	213	6	exempt	exempt	ADJ
taxlaw-2847	213	7	consumption	consumption	NOUN
taxlaw-2847	213	8	financed	finance	VERB
taxlaw-2847	213	9	out	out	ADP
taxlaw-2847	213	10	of	of	ADP
taxlaw-2847	213	11	very	very	ADV
taxlaw-2847	213	12	high	high	ADJ
taxlaw-2847	213	13	labor	labor	NOUN
taxlaw-2847	213	14	income	income	NOUN
taxlaw-2847	213	15	?	?	PUNCT
taxlaw-2847	214	1	•	•	NUM
taxlaw-2847	214	2	do	do	VERB
taxlaw-2847	214	3	changes	change	NOUN
taxlaw-2847	214	4	in	in	ADP
taxlaw-2847	214	5	prices	price	NOUN
taxlaw-2847	214	6	change	change	VERB
taxlaw-2847	214	7	these	these	DET
taxlaw-2847	214	8	results	result	NOUN
taxlaw-2847	214	9	?	?	PUNCT
taxlaw-2847	215	1	•	•	INTJ
taxlaw-2847	215	2	it	it	PRON
taxlaw-2847	215	3	is	be	AUX
taxlaw-2847	215	4	not	not	PART
taxlaw-2847	215	5	clear	clear	ADJ
taxlaw-2847	215	6	how	how	SCONJ
taxlaw-2847	215	7	the	the	DET
taxlaw-2847	215	8	joint	joint	ADJ
taxlaw-2847	215	9	committee	committee	NOUN
taxlaw-2847	215	10	on	on	ADP
taxlaw-2847	215	11	taxation	taxation	NOUN
taxlaw-2847	215	12	–	–	PUNCT
taxlaw-2847	215	13	which	which	PRON
taxlaw-2847	215	14	typically	typically	ADV
taxlaw-2847	215	15	produces	produce	VERB
taxlaw-2847	215	16	distributional	distributional	ADJ
taxlaw-2847	215	17	tables	table	NOUN
taxlaw-2847	215	18	showing	show	VERB
taxlaw-2847	215	19	how	how	SCONJ
taxlaw-2847	215	20	changes	change	NOUN
taxlaw-2847	215	21	in	in	ADP
taxlaw-2847	215	22	revenue	revenue	NOUN
taxlaw-2847	215	23	affect	affect	VERB
taxlaw-2847	215	24	the	the	DET
taxlaw-2847	215	25	distribution	distribution	NOUN
taxlaw-2847	215	26	of	of	ADP
taxlaw-2847	215	27	the	the	DET
taxlaw-2847	215	28	tax	tax	NOUN
taxlaw-2847	215	29	burden	burden	NOUN
taxlaw-2847	215	30	and	and	CCONJ
taxlaw-2847	215	31	its	its	PRON
taxlaw-2847	215	32	after	after	ADP
taxlaw-2847	215	33	-	-	PUNCT
taxlaw-2847	215	34	tax	tax	NOUN
taxlaw-2847	215	35	income	income	NOUN
taxlaw-2847	215	36	–	–	PUNCT
taxlaw-2847	215	37	will	will	AUX
taxlaw-2847	215	38	distribute	distribute	VERB
taxlaw-2847	215	39	the	the	DET
taxlaw-2847	215	40	house	house	PROPN
taxlaw-2847	215	41	blueprint	blueprint	NOUN
taxlaw-2847	215	42	.	.	PUNCT
taxlaw-2847	216	1	burdens	burden	NOUN
taxlaw-2847	216	2	of	of	ADP
taxlaw-2847	216	3	the	the	DET
taxlaw-2847	216	4	tax	tax	NOUN
taxlaw-2847	216	5	2017	2017	NUM
taxlaw-2847	216	6	]	]	PUNCT
taxlaw-2847	216	7	the	the	DET
taxlaw-2847	216	8	known	know	VERB
taxlaw-2847	216	9	unknowns	unknown	NOUN
taxlaw-2847	216	10	of	of	ADP
taxlaw-2847	216	11	the	the	DET
taxlaw-2847	216	12	business	business	NOUN
taxlaw-2847	216	13	tax	tax	NOUN
taxlaw-2847	216	14	reforms	reform	NOUN
taxlaw-2847	216	15	proposed	propose	VERB
taxlaw-2847	216	16	151	151	NUM
taxlaw-2847	216	17	36	36	NUM
taxlaw-2847	216	18	•	•	NOUN
taxlaw-2847	216	19	the	the	DET
taxlaw-2847	216	20	issues	issue	NOUN
taxlaw-2847	216	21	and	and	CCONJ
taxlaw-2847	216	22	questions	question	NOUN
taxlaw-2847	216	23	raised	raise	VERB
taxlaw-2847	216	24	by	by	ADP
taxlaw-2847	216	25	the	the	DET
taxlaw-2847	216	26	preceding	precede	VERB
taxlaw-2847	216	27	slides	slide	NOUN
taxlaw-2847	216	28	will	will	AUX
taxlaw-2847	216	29	be	be	AUX
taxlaw-2847	216	30	resolved	resolve	VERB
taxlaw-2847	216	31	based	base	VERB
taxlaw-2847	216	32	on	on	ADP
taxlaw-2847	216	33	a	a	DET
taxlaw-2847	216	34	series	series	NOUN
taxlaw-2847	216	35	of	of	ADP
taxlaw-2847	216	36	government	government	NOUN
taxlaw-2847	216	37	,	,	PUNCT
taxlaw-2847	216	38	business	business	NOUN
taxlaw-2847	216	39	,	,	PUNCT
taxlaw-2847	216	40	and	and	CCONJ
taxlaw-2847	216	41	international	international	ADJ
taxlaw-2847	216	42	institutions	institution	NOUN
taxlaw-2847	216	43	’	'	PUNCT
taxlaw-2847	216	44	behavior	behavior	NOUN
taxlaw-2847	216	45	subsequent	subsequent	ADJ
taxlaw-2847	216	46	to	to	ADP
taxlaw-2847	216	47	enactment	enactment	NOUN
taxlaw-2847	216	48	.	.	PUNCT
taxlaw-2847	217	1	•	•	NUM
taxlaw-2847	217	2	the	the	DET
taxlaw-2847	217	3	issues	issue	NOUN
taxlaw-2847	217	4	that	that	PRON
taxlaw-2847	217	5	follow	follow	VERB
taxlaw-2847	217	6	will	will	AUX
taxlaw-2847	217	7	be	be	AUX
taxlaw-2847	217	8	resolved	resolve	VERB
taxlaw-2847	217	9	in	in	ADP
taxlaw-2847	217	10	the	the	DET
taxlaw-2847	217	11	process	process	NOUN
taxlaw-2847	217	12	of	of	ADP
taxlaw-2847	217	13	drafting	draft	VERB
taxlaw-2847	217	14	this	this	DET
taxlaw-2847	217	15	legislation	legislation	NOUN
taxlaw-2847	217	16	.	.	PUNCT
taxlaw-2847	218	1	•their	•their	PRON
taxlaw-2847	218	2	economic	economic	ADJ
taxlaw-2847	218	3	impact	impact	NOUN
taxlaw-2847	218	4	,	,	PUNCT
taxlaw-2847	218	5	however	however	ADV
taxlaw-2847	218	6	,	,	PUNCT
taxlaw-2847	218	7	will	will	AUX
taxlaw-2847	218	8	turn	turn	VERB
taxlaw-2847	218	9	on	on	ADP
taxlaw-2847	218	10	the	the	DET
taxlaw-2847	218	11	subsequent	subsequent	ADJ
taxlaw-2847	218	12	behavior	behavior	NOUN
taxlaw-2847	218	13	of	of	ADP
taxlaw-2847	218	14	businesses	business	NOUN
taxlaw-2847	218	15	,	,	PUNCT
taxlaw-2847	218	16	governments	government	NOUN
taxlaw-2847	218	17	,	,	PUNCT
taxlaw-2847	218	18	and	and	CCONJ
taxlaw-2847	218	19	international	international	ADJ
taxlaw-2847	218	20	institutions	institution	NOUN
taxlaw-2847	218	21	.	.	PUNCT
taxlaw-2847	219	1	different	different	ADJ
taxlaw-2847	219	2	kinds	kind	NOUN
taxlaw-2847	219	3	of	of	ADP
taxlaw-2847	219	4	known	know	VERB
taxlaw-2847	219	5	unknowns	unknown	NOUN
taxlaw-2847	219	6	152	152	NUM
taxlaw-2847	219	7	columbia	columbia	PROPN
taxlaw-2847	219	8	journal	journal	PROPN
taxlaw-2847	219	9	of	of	ADP
taxlaw-2847	219	10	tax	tax	NOUN
taxlaw-2847	219	11	law	law	NOUN
taxlaw-2847	219	12	[	[	X
taxlaw-2847	219	13	vol.8:117	vol.8:117	NOUN
taxlaw-2847	219	14	37	37	NUM
taxlaw-2847	219	15	•	•	NOUN
taxlaw-2847	219	16	under	under	ADP
taxlaw-2847	219	17	a	a	DET
taxlaw-2847	219	18	value	value	NOUN
taxlaw-2847	219	19	-	-	PUNCT
taxlaw-2847	219	20	added	add	VERB
taxlaw-2847	219	21	tax	tax	NOUN
taxlaw-2847	219	22	,	,	PUNCT
taxlaw-2847	219	23	whenever	whenever	SCONJ
taxlaw-2847	219	24	inputs	input	NOUN
taxlaw-2847	219	25	exceed	exceed	VERB
taxlaw-2847	219	26	outputs	output	NOUN
taxlaw-2847	219	27	,	,	PUNCT
taxlaw-2847	219	28	the	the	DET
taxlaw-2847	219	29	tax	tax	NOUN
taxlaw-2847	219	30	reduction	reduction	NOUN
taxlaw-2847	219	31	on	on	ADP
taxlaw-2847	219	32	the	the	DET
taxlaw-2847	219	33	excess	excess	NOUN
taxlaw-2847	219	34	is	be	AUX
taxlaw-2847	219	35	refunded	refund	VERB
taxlaw-2847	219	36	.	.	PUNCT
taxlaw-2847	220	1	•	•	NUM
taxlaw-2847	220	2	although	although	SCONJ
taxlaw-2847	220	3	economists	economist	NOUN
taxlaw-2847	220	4	have	have	AUX
taxlaw-2847	220	5	long	long	ADV
taxlaw-2847	220	6	urged	urge	VERB
taxlaw-2847	220	7	refunds	refund	NOUN
taxlaw-2847	220	8	of	of	ADP
taxlaw-2847	220	9	the	the	DET
taxlaw-2847	220	10	income	income	NOUN
taxlaw-2847	220	11	tax	tax	NOUN
taxlaw-2847	220	12	rate	rate	NOUN
taxlaw-2847	220	13	on	on	ADP
taxlaw-2847	220	14	losses	loss	NOUN
taxlaw-2847	220	15	,	,	PUNCT
taxlaw-2847	220	16	income	income	NOUN
taxlaw-2847	220	17	taxes	taxis	NOUN
taxlaw-2847	220	18	are	be	AUX
taxlaw-2847	220	19	not	not	PART
taxlaw-2847	220	20	refunded	refund	VERB
taxlaw-2847	220	21	.	.	PUNCT
taxlaw-2847	221	1	and	and	CCONJ
taxlaw-2847	221	2	the	the	DET
taxlaw-2847	221	3	income	income	NOUN
taxlaw-2847	221	4	tax	tax	NOUN
taxlaw-2847	221	5	limits	limit	VERB
taxlaw-2847	221	6	the	the	DET
taxlaw-2847	221	7	use	use	NOUN
taxlaw-2847	221	8	of	of	ADP
taxlaw-2847	221	9	losses	loss	NOUN
taxlaw-2847	221	10	through	through	ADP
taxlaw-2847	221	11	mergers	merger	NOUN
taxlaw-2847	221	12	.	.	PUNCT
taxlaw-2847	222	1	•	•	NUM
taxlaw-2847	222	2	because	because	SCONJ
taxlaw-2847	222	3	of	of	ADP
taxlaw-2847	222	4	the	the	DET
taxlaw-2847	222	5	exclusion	exclusion	NOUN
taxlaw-2847	222	6	of	of	ADP
taxlaw-2847	222	7	export	export	NOUN
taxlaw-2847	222	8	sales	sale	NOUN
taxlaw-2847	222	9	from	from	ADP
taxlaw-2847	222	10	income	income	NOUN
taxlaw-2847	222	11	,	,	PUNCT
taxlaw-2847	222	12	including	include	VERB
taxlaw-2847	222	13	payments	payment	NOUN
taxlaw-2847	222	14	associated	associate	VERB
taxlaw-2847	222	15	with	with	ADP
taxlaw-2847	222	16	intellectual	intellectual	ADJ
taxlaw-2847	222	17	property	property	NOUN
taxlaw-2847	222	18	used	use	VERB
taxlaw-2847	222	19	abroad	abroad	ADV
taxlaw-2847	222	20	,	,	PUNCT
taxlaw-2847	222	21	losses	loss	NOUN
taxlaw-2847	222	22	will	will	AUX
taxlaw-2847	222	23	be	be	AUX
taxlaw-2847	222	24	more	more	ADV
taxlaw-2847	222	25	prevalent	prevalent	ADJ
taxlaw-2847	222	26	under	under	ADP
taxlaw-2847	222	27	a	a	DET
taxlaw-2847	222	28	dbcft	dbcft	NOUN
taxlaw-2847	222	29	than	than	ADP
taxlaw-2847	222	30	under	under	ADP
taxlaw-2847	222	31	the	the	DET
taxlaw-2847	222	32	existing	exist	VERB
taxlaw-2847	222	33	corporate	corporate	ADJ
taxlaw-2847	222	34	income	income	NOUN
taxlaw-2847	222	35	tax	tax	NOUN
taxlaw-2847	222	36	.	.	PUNCT
taxlaw-2847	223	1	•	•	NUM
taxlaw-2847	223	2	because	because	SCONJ
taxlaw-2847	223	3	of	of	ADP
taxlaw-2847	223	4	the	the	DET
taxlaw-2847	223	5	deduction	deduction	NOUN
taxlaw-2847	223	6	for	for	ADP
taxlaw-2847	223	7	wages	wage	NOUN
taxlaw-2847	223	8	,	,	PUNCT
taxlaw-2847	223	9	losses	loss	NOUN
taxlaw-2847	223	10	will	will	AUX
taxlaw-2847	223	11	be	be	AUX
taxlaw-2847	223	12	greater	great	ADJ
taxlaw-2847	223	13	under	under	ADP
taxlaw-2847	223	14	the	the	DET
taxlaw-2847	223	15	dbcft	dbcft	NOUN
taxlaw-2847	223	16	than	than	ADP
taxlaw-2847	223	17	under	under	ADP
taxlaw-2847	223	18	at	at	ADP
taxlaw-2847	223	19	vat	vat	NOUN
taxlaw-2847	223	20	.	.	PUNCT
taxlaw-2847	224	1	•	•	NUM
taxlaw-2847	224	2	for	for	ADP
taxlaw-2847	224	3	businesses	business	NOUN
taxlaw-2847	224	4	that	that	PRON
taxlaw-2847	224	5	are	be	AUX
taxlaw-2847	224	6	primarily	primarily	ADV
taxlaw-2847	224	7	exporters	exporter	NOUN
taxlaw-2847	224	8	,	,	PUNCT
taxlaw-2847	224	9	losses	loss	NOUN
taxlaw-2847	224	10	will	will	AUX
taxlaw-2847	224	11	occur	occur	VERB
taxlaw-2847	224	12	year	year	NOUN
taxlaw-2847	224	13	after	after	ADP
taxlaw-2847	224	14	year	year	NOUN
taxlaw-2847	224	15	,	,	PUNCT
taxlaw-2847	224	16	perhaps	perhaps	ADV
taxlaw-2847	224	17	with	with	ADP
taxlaw-2847	224	18	no	no	DET
taxlaw-2847	224	19	years	year	NOUN
taxlaw-2847	224	20	of	of	ADP
taxlaw-2847	224	21	positive	positive	ADJ
taxlaw-2847	224	22	taxes	taxis	NOUN
taxlaw-2847	224	23	.	.	PUNCT
taxlaw-2847	225	1	•	•	PUNCT
taxlaw-2847	225	2	providing	provide	VERB
taxlaw-2847	225	3	interest	interest	NOUN
taxlaw-2847	225	4	on	on	ADP
taxlaw-2847	225	5	loss	loss	NOUN
taxlaw-2847	225	6	carry	carry	NOUN
taxlaw-2847	225	7	forwards	forward	NOUN
taxlaw-2847	225	8	may	may	AUX
taxlaw-2847	225	9	not	not	PART
taxlaw-2847	225	10	solve	solve	VERB
taxlaw-2847	225	11	their	their	PRON
taxlaw-2847	225	12	problem	problem	NOUN
taxlaw-2847	225	13	.	.	PUNCT
taxlaw-2847	226	1	•	•	NUM
taxlaw-2847	226	2	a	a	DET
taxlaw-2847	226	3	great	great	ADJ
taxlaw-2847	226	4	variety	variety	NOUN
taxlaw-2847	226	5	of	of	ADP
taxlaw-2847	226	6	transactions	transaction	NOUN
taxlaw-2847	226	7	designed	design	VERB
taxlaw-2847	226	8	to	to	PART
taxlaw-2847	226	9	enable	enable	VERB
taxlaw-2847	226	10	businesses	business	NOUN
taxlaw-2847	226	11	to	to	PART
taxlaw-2847	226	12	utilize	utilize	VERB
taxlaw-2847	226	13	their	their	PRON
taxlaw-2847	226	14	losses	loss	NOUN
taxlaw-2847	226	15	seem	seem	VERB
taxlaw-2847	226	16	likely	likely	ADJ
taxlaw-2847	226	17	to	to	PART
taxlaw-2847	226	18	emerge	emerge	VERB
taxlaw-2847	226	19	.	.	PUNCT
taxlaw-2847	227	1	•	•	NOUN
taxlaw-2847	227	2	these	these	PRON
taxlaw-2847	227	3	include	include	VERB
taxlaw-2847	227	4	the	the	DET
taxlaw-2847	227	5	potential	potential	NOUN
taxlaw-2847	227	6	for	for	ADP
taxlaw-2847	227	7	transferring	transfer	VERB
taxlaw-2847	227	8	losses	loss	NOUN
taxlaw-2847	227	9	to	to	ADP
taxlaw-2847	227	10	others	other	NOUN
taxlaw-2847	227	11	through	through	ADP
taxlaw-2847	227	12	leasing	leasing	NOUN
taxlaw-2847	227	13	transactions	transaction	NOUN
taxlaw-2847	227	14	or	or	CCONJ
taxlaw-2847	227	15	mergers	merger	NOUN
taxlaw-2847	227	16	and	and	CCONJ
taxlaw-2847	227	17	acquisitions	acquisition	NOUN
taxlaw-2847	227	18	designed	design	VERB
taxlaw-2847	227	19	to	to	PART
taxlaw-2847	227	20	match	match	VERB
taxlaw-2847	227	21	income	income	NOUN
taxlaw-2847	227	22	with	with	ADP
taxlaw-2847	227	23	losses	loss	NOUN
taxlaw-2847	227	24	.	.	PUNCT
taxlaw-2847	228	1	•	•	NUM
taxlaw-2847	228	2	tax	tax	NOUN
taxlaw-2847	228	3	planners	planner	NOUN
taxlaw-2847	228	4	are	be	AUX
taxlaw-2847	228	5	certain	certain	ADJ
taxlaw-2847	228	6	to	to	PART
taxlaw-2847	228	7	engage	engage	VERB
taxlaw-2847	228	8	in	in	ADP
taxlaw-2847	228	9	numerous	numerous	ADJ
taxlaw-2847	228	10	,	,	PUNCT
taxlaw-2847	228	11	and	and	CCONJ
taxlaw-2847	228	12	perhaps	perhaps	ADV
taxlaw-2847	228	13	novel	novel	NOUN
taxlaw-2847	228	14	,	,	PUNCT
taxlaw-2847	228	15	transactions	transaction	NOUN
taxlaw-2847	228	16	to	to	PART
taxlaw-2847	228	17	monetize	monetize	VERB
taxlaw-2847	228	18	losses	loss	NOUN
taxlaw-2847	228	19	.	.	PUNCT
taxlaw-2847	229	1	•	•	INTJ
taxlaw-2847	229	2	it	it	PRON
taxlaw-2847	229	3	is	be	AUX
taxlaw-2847	229	4	unknown	unknown	ADJ
taxlaw-2847	229	5	how	how	SCONJ
taxlaw-2847	229	6	generous	generous	ADJ
taxlaw-2847	229	7	the	the	DET
taxlaw-2847	229	8	ability	ability	NOUN
taxlaw-2847	229	9	to	to	PART
taxlaw-2847	229	10	use	use	VERB
taxlaw-2847	229	11	losses	loss	NOUN
taxlaw-2847	229	12	will	will	AUX
taxlaw-2847	229	13	be	be	AUX
taxlaw-2847	229	14	under	under	ADP
taxlaw-2847	229	15	a	a	DET
taxlaw-2847	229	16	dbcft	dbcft	NOUN
taxlaw-2847	229	17	.	.	PUNCT
taxlaw-2847	230	1	losses	loss	NOUN
taxlaw-2847	230	2	2017	2017	NUM
taxlaw-2847	230	3	]	]	PUNCT
taxlaw-2847	230	4	the	the	DET
taxlaw-2847	230	5	known	know	VERB
taxlaw-2847	230	6	unknowns	unknown	NOUN
taxlaw-2847	230	7	of	of	ADP
taxlaw-2847	230	8	the	the	DET
taxlaw-2847	230	9	business	business	NOUN
taxlaw-2847	230	10	tax	tax	NOUN
taxlaw-2847	230	11	reforms	reform	NOUN
taxlaw-2847	230	12	proposed	propose	VERB
taxlaw-2847	230	13	153	153	NUM
taxlaw-2847	230	14	38	38	NUM
taxlaw-2847	230	15	•	•	NOUN
taxlaw-2847	230	16	how	how	SCONJ
taxlaw-2847	230	17	will	will	AUX
taxlaw-2847	230	18	mergers	merger	NOUN
taxlaw-2847	230	19	or	or	CCONJ
taxlaw-2847	230	20	transfers	transfer	NOUN
taxlaw-2847	230	21	of	of	ADP
taxlaw-2847	230	22	substantial	substantial	ADJ
taxlaw-2847	230	23	business	business	NOUN
taxlaw-2847	230	24	assets	asset	NOUN
taxlaw-2847	230	25	be	be	AUX
taxlaw-2847	230	26	treated	treat	VERB
taxlaw-2847	230	27	?	?	PUNCT
taxlaw-2847	231	1	•with	•with	ADP
taxlaw-2847	231	2	respect	respect	NOUN
taxlaw-2847	231	3	to	to	ADP
taxlaw-2847	231	4	normal	normal	ADJ
taxlaw-2847	231	5	business	business	NOUN
taxlaw-2847	231	6	transactions	transaction	NOUN
taxlaw-2847	231	7	,	,	PUNCT
taxlaw-2847	231	8	purchases	purchase	NOUN
taxlaw-2847	231	9	and	and	CCONJ
taxlaw-2847	231	10	sales	sale	NOUN
taxlaw-2847	231	11	of	of	ADP
taxlaw-2847	231	12	real	real	ADJ
taxlaw-2847	231	13	assets	asset	NOUN
taxlaw-2847	231	14	will	will	AUX
taxlaw-2847	231	15	be	be	AUX
taxlaw-2847	231	16	treated	treat	VERB
taxlaw-2847	231	17	differently	differently	ADV
taxlaw-2847	231	18	from	from	ADP
taxlaw-2847	231	19	purchase	purchase	NOUN
taxlaw-2847	231	20	and	and	CCONJ
taxlaw-2847	231	21	sales	sale	NOUN
taxlaw-2847	231	22	of	of	ADP
taxlaw-2847	231	23	financial	financial	ADJ
taxlaw-2847	231	24	assets	asset	NOUN
taxlaw-2847	231	25	.	.	PUNCT
taxlaw-2847	232	1	•when	•when	ADV
taxlaw-2847	232	2	a	a	DET
taxlaw-2847	232	3	line	line	NOUN
taxlaw-2847	232	4	of	of	ADP
taxlaw-2847	232	5	business	business	NOUN
taxlaw-2847	232	6	is	be	AUX
taxlaw-2847	232	7	sold	sell	VERB
taxlaw-2847	232	8	,	,	PUNCT
taxlaw-2847	232	9	will	will	AUX
taxlaw-2847	232	10	sales	sale	NOUN
taxlaw-2847	232	11	of	of	ADP
taxlaw-2847	232	12	assets	asset	NOUN
taxlaw-2847	232	13	be	be	AUX
taxlaw-2847	232	14	treated	treat	VERB
taxlaw-2847	232	15	similarly	similarly	ADV
taxlaw-2847	232	16	to	to	ADP
taxlaw-2847	232	17	sales	sale	NOUN
taxlaw-2847	232	18	of	of	ADP
taxlaw-2847	232	19	stock	stock	NOUN
taxlaw-2847	232	20	?	?	PUNCT
taxlaw-2847	233	1	•will	•will	NOUN
taxlaw-2847	233	2	companies	company	NOUN
taxlaw-2847	233	3	be	be	VERB
taxlaw-2847	233	4	able	able	ADJ
taxlaw-2847	233	5	to	to	PART
taxlaw-2847	233	6	elect	elect	VERB
taxlaw-2847	233	7	stock	stock	NOUN
taxlaw-2847	233	8	or	or	CCONJ
taxlaw-2847	233	9	asset	asset	NOUN
taxlaw-2847	233	10	treatment	treatment	NOUN
taxlaw-2847	233	11	to	to	PART
taxlaw-2847	233	12	minimize	minimize	VERB
taxlaw-2847	233	13	taxes	taxis	NOUN
taxlaw-2847	233	14	?	?	PUNCT
taxlaw-2847	234	1	•	•	NOUN
taxlaw-2847	234	2	will	will	AUX
taxlaw-2847	234	3	the	the	DET
taxlaw-2847	234	4	sale	sale	NOUN
taxlaw-2847	234	5	and	and	CCONJ
taxlaw-2847	234	6	purchase	purchase	NOUN
taxlaw-2847	234	7	of	of	ADP
taxlaw-2847	234	8	a	a	DET
taxlaw-2847	234	9	line	line	NOUN
taxlaw-2847	234	10	of	of	ADP
taxlaw-2847	234	11	business	business	NOUN
taxlaw-2847	234	12	be	be	AUX
taxlaw-2847	234	13	excluded	exclude	VERB
taxlaw-2847	234	14	from	from	ADP
taxlaw-2847	234	15	this	this	DET
taxlaw-2847	234	16	tax	tax	NOUN
taxlaw-2847	234	17	as	as	SCONJ
taxlaw-2847	234	18	is	be	AUX
taxlaw-2847	234	19	usually	usually	ADV
taxlaw-2847	234	20	the	the	DET
taxlaw-2847	234	21	case	case	NOUN
taxlaw-2847	234	22	in	in	ADP
taxlaw-2847	234	23	value	value	NOUN
taxlaw-2847	234	24	-	-	PUNCT
taxlaw-2847	234	25	added	add	VERB
taxlaw-2847	234	26	taxes	taxis	NOUN
taxlaw-2847	234	27	?	?	PUNCT
taxlaw-2847	235	1	if	if	SCONJ
taxlaw-2847	235	2	so	so	ADV
taxlaw-2847	235	3	,	,	PUNCT
taxlaw-2847	235	4	how	how	SCONJ
taxlaw-2847	235	5	will	will	AUX
taxlaw-2847	235	6	such	such	ADJ
taxlaw-2847	235	7	sales	sale	NOUN
taxlaw-2847	235	8	be	be	AUX
taxlaw-2847	235	9	defined	define	VERB
taxlaw-2847	235	10	?	?	PUNCT
taxlaw-2847	236	1	mergers	merger	NOUN
taxlaw-2847	236	2	154	154	NUM
taxlaw-2847	236	3	columbia	columbia	PROPN
taxlaw-2847	236	4	journal	journal	PROPN
taxlaw-2847	236	5	of	of	ADP
taxlaw-2847	236	6	tax	tax	NOUN
taxlaw-2847	236	7	law	law	NOUN
taxlaw-2847	237	1	[	[	X
taxlaw-2847	237	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	237	3	39	39	NUM
taxlaw-2847	237	4	•	•	NOUN
taxlaw-2847	237	5	the	the	DET
taxlaw-2847	237	6	house	house	PROPN
taxlaw-2847	237	7	blueprint	blueprint	NOUN
taxlaw-2847	237	8	provides	provide	VERB
taxlaw-2847	237	9	for	for	ADP
taxlaw-2847	237	10	different	different	ADJ
taxlaw-2847	237	11	rates	rate	NOUN
taxlaw-2847	237	12	of	of	ADP
taxlaw-2847	237	13	tax	tax	NOUN
taxlaw-2847	237	14	on	on	ADP
taxlaw-2847	237	15	corporations	corporation	NOUN
taxlaw-2847	237	16	(	(	PUNCT
taxlaw-2847	237	17	20	20	NUM
taxlaw-2847	237	18	%	%	NOUN
taxlaw-2847	237	19	)	)	PUNCT
taxlaw-2847	237	20	than	than	ADP
taxlaw-2847	237	21	on	on	ADP
taxlaw-2847	237	22	partnerships	partnership	NOUN
taxlaw-2847	237	23	and	and	CCONJ
taxlaw-2847	237	24	other	other	ADJ
taxlaw-2847	237	25	flow	flow	NOUN
taxlaw-2847	237	26	-	-	PUNCT
taxlaw-2847	237	27	through	through	ADP
taxlaw-2847	237	28	entities	entity	NOUN
taxlaw-2847	237	29	(	(	PUNCT
taxlaw-2847	237	30	25	25	NUM
taxlaw-2847	237	31	%	%	NOUN
taxlaw-2847	237	32	)	)	PUNCT
taxlaw-2847	237	33	.	.	PUNCT
taxlaw-2847	238	1	•	•	NUM
taxlaw-2847	238	2	different	different	ADJ
taxlaw-2847	238	3	tax	tax	NOUN
taxlaw-2847	238	4	rates	rate	NOUN
taxlaw-2847	238	5	depending	depend	VERB
taxlaw-2847	238	6	on	on	ADP
taxlaw-2847	238	7	how	how	SCONJ
taxlaw-2847	238	8	a	a	DET
taxlaw-2847	238	9	business	business	NOUN
taxlaw-2847	238	10	is	be	AUX
taxlaw-2847	238	11	organized	organize	VERB
taxlaw-2847	238	12	do	do	AUX
taxlaw-2847	238	13	not	not	PART
taxlaw-2847	238	14	exist	exist	VERB
taxlaw-2847	238	15	in	in	ADP
taxlaw-2847	238	16	consumption	consumption	NOUN
taxlaw-2847	238	17	taxes	taxis	NOUN
taxlaw-2847	238	18	elsewhere	elsewhere	ADV
taxlaw-2847	238	19	,	,	PUNCT
taxlaw-2847	238	20	including	include	VERB
taxlaw-2847	238	21	retail	retail	ADJ
taxlaw-2847	238	22	sales	sale	NOUN
taxlaw-2847	238	23	taxes	taxis	NOUN
taxlaw-2847	238	24	or	or	CCONJ
taxlaw-2847	238	25	vats	vat	NOUN
taxlaw-2847	238	26	.	.	PUNCT
taxlaw-2847	239	1	•	•	NUM
taxlaw-2847	239	2	such	such	DET
taxlaw-2847	239	3	a	a	DET
taxlaw-2847	239	4	rate	rate	NOUN
taxlaw-2847	239	5	differential	differential	NOUN
taxlaw-2847	239	6	will	will	AUX
taxlaw-2847	239	7	create	create	VERB
taxlaw-2847	239	8	incentives	incentive	NOUN
taxlaw-2847	239	9	to	to	PART
taxlaw-2847	239	10	locate	locate	VERB
taxlaw-2847	239	11	deductions	deduction	NOUN
taxlaw-2847	239	12	in	in	ADP
taxlaw-2847	239	13	flowthrough	flowthrough	ADJ
taxlaw-2847	239	14	business	business	NOUN
taxlaw-2847	239	15	entities	entity	NOUN
taxlaw-2847	239	16	and	and	CCONJ
taxlaw-2847	239	17	taxable	taxable	ADJ
taxlaw-2847	239	18	receipts	receipt	NOUN
taxlaw-2847	239	19	with	with	ADP
taxlaw-2847	239	20	corporate	corporate	ADJ
taxlaw-2847	239	21	entities	entity	NOUN
taxlaw-2847	239	22	.	.	PUNCT
taxlaw-2847	240	1	and	and	CCONJ
taxlaw-2847	240	2	to	to	PART
taxlaw-2847	240	3	locate	locate	VERB
taxlaw-2847	240	4	exports	export	NOUN
taxlaw-2847	240	5	in	in	ADP
taxlaw-2847	240	6	flow	flow	NOUN
taxlaw-2847	240	7	-	-	PUNCT
taxlaw-2847	240	8	through	through	ADP
taxlaw-2847	240	9	entities	entity	NOUN
taxlaw-2847	240	10	,	,	PUNCT
taxlaw-2847	240	11	imports	import	NOUN
taxlaw-2847	240	12	in	in	ADP
taxlaw-2847	240	13	corporations	corporation	NOUN
taxlaw-2847	240	14	.	.	PUNCT
taxlaw-2847	241	1	•	•	NUM
taxlaw-2847	241	2	how	how	SCONJ
taxlaw-2847	241	3	will	will	AUX
taxlaw-2847	241	4	the	the	DET
taxlaw-2847	241	5	deduction	deduction	NOUN
taxlaw-2847	241	6	for	for	ADP
taxlaw-2847	241	7	wages	wage	NOUN
taxlaw-2847	241	8	apply	apply	VERB
taxlaw-2847	241	9	to	to	ADP
taxlaw-2847	241	10	partnerships	partnership	NOUN
taxlaw-2847	241	11	and	and	CCONJ
taxlaw-2847	241	12	other	other	ADJ
taxlaw-2847	241	13	flowthrough	flowthrough	ADJ
taxlaw-2847	241	14	entities	entity	NOUN
taxlaw-2847	241	15	?	?	PUNCT
taxlaw-2847	242	1	•	•	NOUN
taxlaw-2847	242	2	will	will	AUX
taxlaw-2847	242	3	a	a	DET
taxlaw-2847	242	4	rule	rule	NOUN
taxlaw-2847	242	5	requiring	require	VERB
taxlaw-2847	242	6	“	"	PUNCT
taxlaw-2847	242	7	reasonable	reasonable	ADJ
taxlaw-2847	242	8	compensation	compensation	NOUN
taxlaw-2847	242	9	”	"	PUNCT
taxlaw-2847	242	10	be	be	AUX
taxlaw-2847	242	11	included	include	VERB
taxlaw-2847	242	12	?	?	PUNCT
taxlaw-2847	243	1	will	will	AUX
taxlaw-2847	243	2	“	"	PUNCT
taxlaw-2847	243	3	special	special	ADJ
taxlaw-2847	243	4	allocations	allocation	NOUN
taxlaw-2847	243	5	”	"	PUNCT
taxlaw-2847	243	6	by	by	ADP
taxlaw-2847	243	7	partnerships	partnership	NOUN
taxlaw-2847	243	8	of	of	ADP
taxlaw-2847	243	9	losses	loss	NOUN
taxlaw-2847	243	10	,	,	PUNCT
taxlaw-2847	243	11	for	for	ADP
taxlaw-2847	243	12	example	example	NOUN
taxlaw-2847	243	13	,	,	PUNCT
taxlaw-2847	243	14	continue	continue	VERB
taxlaw-2847	243	15	to	to	PART
taxlaw-2847	243	16	be	be	AUX
taxlaw-2847	243	17	allowed	allow	VERB
taxlaw-2847	243	18	?	?	PUNCT
taxlaw-2847	244	1	will	will	AUX
taxlaw-2847	244	2	any	any	DET
taxlaw-2847	244	3	deduction	deduction	NOUN
taxlaw-2847	244	4	be	be	AUX
taxlaw-2847	244	5	allowed	allow	VERB
taxlaw-2847	244	6	for	for	ADP
taxlaw-2847	244	7	wages	wage	NOUN
taxlaw-2847	244	8	of	of	ADP
taxlaw-2847	244	9	employees	employee	NOUN
taxlaw-2847	244	10	abroad	abroad	ADV
taxlaw-2847	244	11	?	?	PUNCT
taxlaw-2847	245	1	•	•	NOUN
taxlaw-2847	245	2	what	what	DET
taxlaw-2847	245	3	opportunities	opportunity	NOUN
taxlaw-2847	245	4	will	will	AUX
taxlaw-2847	245	5	occur	occur	VERB
taxlaw-2847	245	6	for	for	ADP
taxlaw-2847	245	7	tax	tax	NOUN
taxlaw-2847	245	8	planning	planning	NOUN
taxlaw-2847	245	9	through	through	ADP
taxlaw-2847	245	10	complex	complex	ADJ
taxlaw-2847	245	11	structures	structure	NOUN
taxlaw-2847	245	12	that	that	PRON
taxlaw-2847	245	13	include	include	VERB
taxlaw-2847	245	14	both	both	DET
taxlaw-2847	245	15	partnerships	partnership	NOUN
taxlaw-2847	245	16	and	and	CCONJ
taxlaw-2847	245	17	corporations	corporation	NOUN
taxlaw-2847	245	18	under	under	ADP
taxlaw-2847	245	19	the	the	DET
taxlaw-2847	245	20	same	same	ADJ
taxlaw-2847	245	21	ownership	ownership	NOUN
taxlaw-2847	245	22	?	?	PUNCT
taxlaw-2847	246	1	•	•	NOUN
taxlaw-2847	246	2	will	will	AUX
taxlaw-2847	246	3	any	any	DET
taxlaw-2847	246	4	tax	tax	NOUN
taxlaw-2847	246	5	be	be	AUX
taxlaw-2847	246	6	imposed	impose	VERB
taxlaw-2847	246	7	on	on	ADP
taxlaw-2847	246	8	foreign	foreign	ADJ
taxlaw-2847	246	9	-	-	PUNCT
taxlaw-2847	246	10	owned	own	VERB
taxlaw-2847	246	11	entities	entity	NOUN
taxlaw-2847	246	12	that	that	PRON
taxlaw-2847	246	13	do	do	VERB
taxlaw-2847	246	14	business	business	NOUN
taxlaw-2847	246	15	in	in	ADP
taxlaw-2847	246	16	the	the	DET
taxlaw-2847	246	17	united	united	PROPN
taxlaw-2847	246	18	states	states	PROPN
taxlaw-2847	246	19	but	but	CCONJ
taxlaw-2847	246	20	do	do	AUX
taxlaw-2847	246	21	not	not	PART
taxlaw-2847	246	22	sell	sell	VERB
taxlaw-2847	246	23	their	their	PRON
taxlaw-2847	246	24	products	product	NOUN
taxlaw-2847	246	25	here	here	ADV
taxlaw-2847	246	26	?	?	PUNCT
taxlaw-2847	247	1	differences	difference	NOUN
taxlaw-2847	247	2	in	in	ADP
taxlaw-2847	247	3	taxation	taxation	NOUN
taxlaw-2847	247	4	of	of	ADP
taxlaw-2847	247	5	corporations	corporation	NOUN
taxlaw-2847	247	6	and	and	CCONJ
taxlaw-2847	247	7	flow	flow	NOUN
taxlaw-2847	247	8	-	-	PUNCT
taxlaw-2847	247	9	through	through	ADP
taxlaw-2847	247	10	entities	entity	NOUN
taxlaw-2847	247	11	2017	2017	NUM
taxlaw-2847	247	12	]	]	PUNCT
taxlaw-2847	247	13	the	the	DET
taxlaw-2847	247	14	known	know	VERB
taxlaw-2847	247	15	unknowns	unknown	NOUN
taxlaw-2847	247	16	of	of	ADP
taxlaw-2847	247	17	the	the	DET
taxlaw-2847	247	18	business	business	NOUN
taxlaw-2847	247	19	tax	tax	NOUN
taxlaw-2847	247	20	reforms	reform	NOUN
taxlaw-2847	247	21	proposed	propose	VERB
taxlaw-2847	247	22	155	155	NUM
taxlaw-2847	247	23	40	40	NUM
taxlaw-2847	247	24	•	•	NOUN
taxlaw-2847	247	25	value	value	NOUN
taxlaw-2847	247	26	added	add	VERB
taxlaw-2847	247	27	taxes	taxis	NOUN
taxlaw-2847	247	28	are	be	AUX
taxlaw-2847	247	29	typically	typically	ADV
taxlaw-2847	247	30	of	of	ADP
taxlaw-2847	247	31	the	the	DET
taxlaw-2847	247	32	credit	credit	NOUN
taxlaw-2847	247	33	-	-	PUNCT
taxlaw-2847	247	34	invoice	invoice	NOUN
taxlaw-2847	247	35	type	type	NOUN
taxlaw-2847	247	36	and	and	CCONJ
taxlaw-2847	247	37	rely	rely	VERB
taxlaw-2847	247	38	on	on	ADP
taxlaw-2847	247	39	invoices	invoice	NOUN
taxlaw-2847	247	40	showing	show	VERB
taxlaw-2847	247	41	taxes	taxis	NOUN
taxlaw-2847	247	42	paid	pay	VERB
taxlaw-2847	247	43	for	for	ADP
taxlaw-2847	247	44	their	their	PRON
taxlaw-2847	247	45	enforcement	enforcement	NOUN
taxlaw-2847	247	46	.	.	PUNCT
taxlaw-2847	248	1	credits	credit	NOUN
taxlaw-2847	248	2	are	be	AUX
taxlaw-2847	248	3	allowed	allow	VERB
taxlaw-2847	248	4	only	only	ADV
taxlaw-2847	248	5	for	for	ADP
taxlaw-2847	248	6	taxes	taxis	NOUN
taxlaw-2847	248	7	previously	previously	ADV
taxlaw-2847	248	8	paid	pay	VERB
taxlaw-2847	248	9	.	.	PUNCT
taxlaw-2847	249	1	•	•	NUM
taxlaw-2847	249	2	the	the	DET
taxlaw-2847	249	3	dbcft	dbcft	NOUN
taxlaw-2847	249	4	is	be	AUX
taxlaw-2847	249	5	an	an	DET
taxlaw-2847	249	6	accounts	account	NOUN
taxlaw-2847	249	7	-	-	PUNCT
taxlaw-2847	249	8	based	base	VERB
taxlaw-2847	249	9	tax	tax	NOUN
taxlaw-2847	249	10	and	and	CCONJ
taxlaw-2847	249	11	the	the	DET
taxlaw-2847	249	12	extent	extent	NOUN
taxlaw-2847	249	13	to	to	PART
taxlaw-2847	249	14	which	which	PRON
taxlaw-2847	249	15	payment	payment	NOUN
taxlaw-2847	249	16	of	of	ADP
taxlaw-2847	249	17	tax	tax	NOUN
taxlaw-2847	249	18	by	by	ADP
taxlaw-2847	249	19	sellers	seller	NOUN
taxlaw-2847	249	20	will	will	AUX
taxlaw-2847	249	21	be	be	AUX
taxlaw-2847	249	22	required	require	VERB
taxlaw-2847	249	23	for	for	ADP
taxlaw-2847	249	24	deductions	deduction	NOUN
taxlaw-2847	249	25	by	by	ADP
taxlaw-2847	249	26	purchasers	purchaser	NOUN
taxlaw-2847	249	27	is	be	AUX
taxlaw-2847	249	28	uncertain	uncertain	ADJ
taxlaw-2847	249	29	.	.	PUNCT
taxlaw-2847	250	1	•	•	NUM
taxlaw-2847	250	2	will	will	AUX
taxlaw-2847	250	3	the	the	DET
taxlaw-2847	250	4	allowance	allowance	NOUN
taxlaw-2847	250	5	of	of	ADP
taxlaw-2847	250	6	a	a	DET
taxlaw-2847	250	7	deduction	deduction	NOUN
taxlaw-2847	250	8	under	under	ADP
taxlaw-2847	250	9	the	the	DET
taxlaw-2847	250	10	blueprint	blueprint	NOUN
taxlaw-2847	250	11	require	require	VERB
taxlaw-2847	250	12	a	a	DET
taxlaw-2847	250	13	document	document	NOUN
taxlaw-2847	250	14	showing	show	VERB
taxlaw-2847	250	15	how	how	SCONJ
taxlaw-2847	250	16	the	the	DET
taxlaw-2847	250	17	item	item	NOUN
taxlaw-2847	250	18	was	be	AUX
taxlaw-2847	250	19	treated	treat	VERB
taxlaw-2847	250	20	and	and	CCONJ
taxlaw-2847	250	21	whether	whether	SCONJ
taxlaw-2847	250	22	tax	tax	NOUN
taxlaw-2847	250	23	was	be	AUX
taxlaw-2847	250	24	paid	pay	VERB
taxlaw-2847	250	25	at	at	ADP
taxlaw-2847	250	26	the	the	DET
taxlaw-2847	250	27	previous	previous	ADJ
taxlaw-2847	250	28	stage	stage	NOUN
taxlaw-2847	250	29	of	of	ADP
taxlaw-2847	250	30	production	production	NOUN
taxlaw-2847	250	31	?	?	PUNCT
taxlaw-2847	251	1	•	•	NUM
taxlaw-2847	251	2	vats	vat	NOUN
taxlaw-2847	251	3	rely	rely	VERB
taxlaw-2847	251	4	on	on	ADP
taxlaw-2847	251	5	customs	custom	NOUN
taxlaw-2847	251	6	authorities	authority	NOUN
taxlaw-2847	251	7	to	to	PART
taxlaw-2847	251	8	enforce	enforce	VERB
taxlaw-2847	251	9	the	the	DET
taxlaw-2847	251	10	tax	tax	NOUN
taxlaw-2847	251	11	on	on	ADP
taxlaw-2847	251	12	imported	import	VERB
taxlaw-2847	251	13	goods	good	NOUN
taxlaw-2847	251	14	.	.	PUNCT
taxlaw-2847	252	1	•	•	NUM
taxlaw-2847	252	2	the	the	DET
taxlaw-2847	252	3	role	role	NOUN
taxlaw-2847	252	4	,	,	PUNCT
taxlaw-2847	252	5	if	if	SCONJ
taxlaw-2847	252	6	any	any	PRON
taxlaw-2847	252	7	,	,	PUNCT
taxlaw-2847	252	8	of	of	ADP
taxlaw-2847	252	9	customs	custom	NOUN
taxlaw-2847	252	10	under	under	ADP
taxlaw-2847	252	11	the	the	DET
taxlaw-2847	252	12	dbcft	dbcft	NOUN
taxlaw-2847	252	13	is	be	AUX
taxlaw-2847	252	14	uncertain	uncertain	ADJ
taxlaw-2847	252	15	.	.	PUNCT
taxlaw-2847	253	1	•	•	NOUN
taxlaw-2847	253	2	in	in	ADP
taxlaw-2847	253	3	the	the	DET
taxlaw-2847	253	4	absence	absence	NOUN
taxlaw-2847	253	5	of	of	ADP
taxlaw-2847	253	6	customs	custom	NOUN
taxlaw-2847	253	7	enforcement	enforcement	NOUN
taxlaw-2847	253	8	,	,	PUNCT
taxlaw-2847	253	9	europe	europe	PROPN
taxlaw-2847	253	10	has	have	AUX
taxlaw-2847	253	11	experienced	experience	VERB
taxlaw-2847	253	12	significant	significant	ADJ
taxlaw-2847	253	13	missing	missing	ADJ
taxlaw-2847	253	14	-	-	PUNCT
taxlaw-2847	253	15	trader	trader	NOUN
taxlaw-2847	253	16	fraud	fraud	NOUN
taxlaw-2847	253	17	.	.	PUNCT
taxlaw-2847	254	1	•	•	NUM
taxlaw-2847	254	2	in	in	ADP
taxlaw-2847	254	3	the	the	DET
taxlaw-2847	254	4	absence	absence	NOUN
taxlaw-2847	254	5	of	of	ADP
taxlaw-2847	254	6	customs	custom	NOUN
taxlaw-2847	254	7	enforcement	enforcement	NOUN
taxlaw-2847	254	8	,	,	PUNCT
taxlaw-2847	254	9	many	many	ADJ
taxlaw-2847	254	10	of	of	ADP
taxlaw-2847	254	11	the	the	DET
taxlaw-2847	254	12	problems	problem	NOUN
taxlaw-2847	254	13	of	of	ADP
taxlaw-2847	254	14	taxing	tax	VERB
taxlaw-2847	254	15	services	service	NOUN
taxlaw-2847	254	16	under	under	ADP
taxlaw-2847	254	17	vats	vat	NOUN
taxlaw-2847	254	18	will	will	AUX
taxlaw-2847	254	19	also	also	ADV
taxlaw-2847	254	20	occur	occur	VERB
taxlaw-2847	254	21	in	in	ADP
taxlaw-2847	254	22	taxing	tax	VERB
taxlaw-2847	254	23	goods	good	NOUN
taxlaw-2847	254	24	under	under	ADP
taxlaw-2847	254	25	a	a	DET
taxlaw-2847	254	26	dbcft	dbcft	NOUN
taxlaw-2847	254	27	.	.	PUNCT
taxlaw-2847	255	1	•	•	NUM
taxlaw-2847	255	2	vats	vat	NOUN
taxlaw-2847	255	3	typically	typically	ADV
taxlaw-2847	255	4	require	require	VERB
taxlaw-2847	255	5	registration	registration	NOUN
taxlaw-2847	255	6	of	of	ADP
taxlaw-2847	255	7	businesses	business	NOUN
taxlaw-2847	255	8	,	,	PUNCT
taxlaw-2847	255	9	including	include	VERB
taxlaw-2847	255	10	foreign	foreign	ADJ
taxlaw-2847	255	11	businesses	business	NOUN
taxlaw-2847	255	12	,	,	PUNCT
taxlaw-2847	255	13	for	for	ADP
taxlaw-2847	255	14	enforcement	enforcement	NOUN
taxlaw-2847	255	15	.	.	PUNCT
taxlaw-2847	256	1	will	will	AUX
taxlaw-2847	256	2	registration	registration	NOUN
taxlaw-2847	256	3	be	be	AUX
taxlaw-2847	256	4	required	require	VERB
taxlaw-2847	256	5	under	under	ADP
taxlaw-2847	256	6	the	the	DET
taxlaw-2847	256	7	dbcft	dbcft	NOUN
taxlaw-2847	256	8	?	?	PUNCT
taxlaw-2847	257	1	•	•	NUM
taxlaw-2847	257	2	taxation	taxation	NOUN
taxlaw-2847	257	3	of	of	ADP
taxlaw-2847	257	4	services	service	NOUN
taxlaw-2847	257	5	,	,	PUNCT
taxlaw-2847	257	6	especially	especially	ADV
taxlaw-2847	257	7	imported	import	VERB
taxlaw-2847	257	8	services	service	NOUN
taxlaw-2847	257	9	,	,	PUNCT
taxlaw-2847	257	10	has	have	AUX
taxlaw-2847	257	11	been	be	AUX
taxlaw-2847	257	12	troublesome	troublesome	ADJ
taxlaw-2847	257	13	under	under	ADP
taxlaw-2847	257	14	vats	vat	NOUN
taxlaw-2847	257	15	.	.	PUNCT
taxlaw-2847	258	1	•	•	NUM
taxlaw-2847	258	2	will	will	AUX
taxlaw-2847	258	3	vat	vat	VERB
taxlaw-2847	258	4	rules	rule	NOUN
taxlaw-2847	258	5	,	,	PUNCT
taxlaw-2847	258	6	which	which	PRON
taxlaw-2847	258	7	typically	typically	ADV
taxlaw-2847	258	8	rely	rely	VERB
taxlaw-2847	258	9	on	on	ADP
taxlaw-2847	258	10	the	the	DET
taxlaw-2847	258	11	location	location	NOUN
taxlaw-2847	258	12	or	or	CCONJ
taxlaw-2847	258	13	residence	residence	NOUN
taxlaw-2847	258	14	of	of	ADP
taxlaw-2847	258	15	customers	customer	NOUN
taxlaw-2847	258	16	,	,	PUNCT
taxlaw-2847	258	17	be	be	AUX
taxlaw-2847	258	18	used	use	VERB
taxlaw-2847	258	19	in	in	ADP
taxlaw-2847	258	20	the	the	DET
taxlaw-2847	258	21	dbcft	dbcft	NOUN
taxlaw-2847	258	22	?	?	PUNCT
taxlaw-2847	259	1	enforcement	enforcement	NOUN
taxlaw-2847	259	2	156	156	NUM
taxlaw-2847	259	3	columbia	columbia	PROPN
taxlaw-2847	259	4	journal	journal	PROPN
taxlaw-2847	259	5	of	of	ADP
taxlaw-2847	259	6	tax	tax	NOUN
taxlaw-2847	259	7	law	law	NOUN
taxlaw-2847	260	1	[	[	X
taxlaw-2847	260	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	260	3	41	41	NUM
taxlaw-2847	260	4	•	•	NOUN
taxlaw-2847	260	5	will	will	AUX
taxlaw-2847	260	6	there	there	PRON
taxlaw-2847	260	7	be	be	AUX
taxlaw-2847	260	8	any	any	DET
taxlaw-2847	260	9	exemption	exemption	NOUN
taxlaw-2847	260	10	or	or	CCONJ
taxlaw-2847	260	11	special	special	ADJ
taxlaw-2847	260	12	treatment	treatment	NOUN
taxlaw-2847	260	13	for	for	ADP
taxlaw-2847	260	14	small	small	ADJ
taxlaw-2847	260	15	businesses	business	NOUN
taxlaw-2847	260	16	?	?	PUNCT
taxlaw-2847	261	1	•	•	NUM
taxlaw-2847	261	2	value	value	NOUN
taxlaw-2847	261	3	-	-	PUNCT
taxlaw-2847	261	4	added	add	VERB
taxlaw-2847	261	5	taxes	taxis	NOUN
taxlaw-2847	261	6	typically	typically	ADV
taxlaw-2847	261	7	have	have	VERB
taxlaw-2847	261	8	exemptions	exemption	NOUN
taxlaw-2847	261	9	for	for	ADP
taxlaw-2847	261	10	small	small	ADJ
taxlaw-2847	261	11	businesses	business	NOUN
taxlaw-2847	261	12	,	,	PUNCT
taxlaw-2847	261	13	sometimes	sometimes	ADV
taxlaw-2847	261	14	quite	quite	ADV
taxlaw-2847	261	15	large	large	ADJ
taxlaw-2847	261	16	exemptions	exemption	NOUN
taxlaw-2847	261	17	.	.	PUNCT
taxlaw-2847	262	1	•	•	NUM
taxlaw-2847	262	2	similar	similar	ADJ
taxlaw-2847	262	3	exemptions	exemption	NOUN
taxlaw-2847	262	4	might	might	AUX
taxlaw-2847	262	5	create	create	VERB
taxlaw-2847	262	6	substantial	substantial	ADJ
taxlaw-2847	262	7	difficulties	difficulty	NOUN
taxlaw-2847	262	8	under	under	ADP
taxlaw-2847	262	9	a	a	DET
taxlaw-2847	262	10	dbcft	dbcft	NOUN
taxlaw-2847	262	11	.	.	PUNCT
taxlaw-2847	263	1	it	it	PRON
taxlaw-2847	263	2	has	have	AUX
taxlaw-2847	263	3	already	already	ADV
taxlaw-2847	263	4	been	be	AUX
taxlaw-2847	263	5	suggested	suggest	VERB
taxlaw-2847	263	6	that	that	SCONJ
taxlaw-2847	263	7	a	a	DET
taxlaw-2847	263	8	deduction	deduction	NOUN
taxlaw-2847	263	9	be	be	AUX
taxlaw-2847	263	10	allowed	allow	VERB
taxlaw-2847	263	11	for	for	ADP
taxlaw-2847	263	12	interest	interest	NOUN
taxlaw-2847	263	13	expenses	expense	NOUN
taxlaw-2847	263	14	of	of	ADP
taxlaw-2847	263	15	small	small	ADJ
taxlaw-2847	263	16	businesses	business	NOUN
taxlaw-2847	263	17	.	.	PUNCT
taxlaw-2847	264	1	•	•	NUM
taxlaw-2847	264	2	how	how	SCONJ
taxlaw-2847	264	3	will	will	AUX
taxlaw-2847	264	4	purchases	purchase	NOUN
taxlaw-2847	264	5	and	and	CCONJ
taxlaw-2847	264	6	sales	sale	NOUN
taxlaw-2847	264	7	of	of	ADP
taxlaw-2847	264	8	tax	tax	NOUN
taxlaw-2847	264	9	-	-	PUNCT
taxlaw-2847	264	10	exempt	exempt	ADJ
taxlaw-2847	264	11	organizations	organization	NOUN
taxlaw-2847	264	12	and	and	CCONJ
taxlaw-2847	264	13	state	state	NOUN
taxlaw-2847	264	14	and	and	CCONJ
taxlaw-2847	264	15	local	local	ADJ
taxlaw-2847	264	16	governments	government	NOUN
taxlaw-2847	264	17	be	be	AUX
taxlaw-2847	264	18	treated	treat	VERB
taxlaw-2847	264	19	?	?	PUNCT
taxlaw-2847	265	1	•	•	NOUN
taxlaw-2847	265	2	this	this	DET
taxlaw-2847	265	3	question	question	NOUN
taxlaw-2847	265	4	has	have	AUX
taxlaw-2847	265	5	been	be	AUX
taxlaw-2847	265	6	difficult	difficult	ADJ
taxlaw-2847	265	7	and	and	CCONJ
taxlaw-2847	265	8	controversial	controversial	ADJ
taxlaw-2847	265	9	in	in	ADP
taxlaw-2847	265	10	designing	design	VERB
taxlaw-2847	265	11	vats	vat	NOUN
taxlaw-2847	265	12	.	.	PUNCT
taxlaw-2847	266	1	•	•	NUM
taxlaw-2847	266	2	will	will	AUX
taxlaw-2847	266	3	there	there	PRON
taxlaw-2847	266	4	be	be	AUX
taxlaw-2847	266	5	any	any	DET
taxlaw-2847	266	6	special	special	ADJ
taxlaw-2847	266	7	treatment	treatment	NOUN
taxlaw-2847	266	8	of	of	ADP
taxlaw-2847	266	9	goods	good	NOUN
taxlaw-2847	266	10	that	that	PRON
taxlaw-2847	266	11	are	be	AUX
taxlaw-2847	266	12	not	not	PART
taxlaw-2847	266	13	produced	produce	VERB
taxlaw-2847	266	14	in	in	ADP
taxlaw-2847	266	15	the	the	DET
taxlaw-2847	266	16	united	united	PROPN
taxlaw-2847	266	17	states	states	PROPN
taxlaw-2847	266	18	?	?	PUNCT
taxlaw-2847	267	1	importers	importer	NOUN
taxlaw-2847	267	2	of	of	ADP
taxlaw-2847	267	3	chocolate	chocolate	NOUN
taxlaw-2847	267	4	,	,	PUNCT
taxlaw-2847	267	5	coffee	coffee	NOUN
taxlaw-2847	267	6	,	,	PUNCT
taxlaw-2847	267	7	bananas	banana	NOUN
taxlaw-2847	267	8	,	,	PUNCT
taxlaw-2847	267	9	and	and	CCONJ
taxlaw-2847	267	10	spices	spice	NOUN
taxlaw-2847	267	11	,	,	PUNCT
taxlaw-2847	267	12	for	for	ADP
taxlaw-2847	267	13	example	example	NOUN
taxlaw-2847	267	14	,	,	PUNCT
taxlaw-2847	267	15	have	have	AUX
taxlaw-2847	267	16	requested	request	VERB
taxlaw-2847	267	17	exemptions	exemption	NOUN
taxlaw-2847	267	18	.	.	PUNCT
taxlaw-2847	268	1	•	•	NUM
taxlaw-2847	268	2	will	will	AUX
taxlaw-2847	268	3	there	there	PRON
taxlaw-2847	268	4	be	be	AUX
taxlaw-2847	268	5	exemptions	exemption	NOUN
taxlaw-2847	268	6	or	or	CCONJ
taxlaw-2847	268	7	special	special	ADJ
taxlaw-2847	268	8	rates	rate	NOUN
taxlaw-2847	268	9	for	for	ADP
taxlaw-2847	268	10	particular	particular	ADJ
taxlaw-2847	268	11	industries	industry	NOUN
taxlaw-2847	268	12	,	,	PUNCT
taxlaw-2847	268	13	e.g.	e.g.	ADV
taxlaw-2847	268	14	,	,	PUNCT
taxlaw-2847	268	15	agriculture	agriculture	NOUN
taxlaw-2847	268	16	,	,	PUNCT
taxlaw-2847	268	17	real	real	ADJ
taxlaw-2847	268	18	estate	estate	NOUN
taxlaw-2847	268	19	,	,	PUNCT
taxlaw-2847	268	20	housing	housing	NOUN
taxlaw-2847	268	21	?	?	PUNCT
taxlaw-2847	269	1	•	•	NUM
taxlaw-2847	270	1	the	the	DET
taxlaw-2847	270	2	blueprint	blueprint	NOUN
taxlaw-2847	270	3	seems	seem	VERB
taxlaw-2847	270	4	to	to	PART
taxlaw-2847	270	5	disallow	disallow	VERB
taxlaw-2847	270	6	immediate	immediate	ADJ
taxlaw-2847	270	7	deduction	deduction	NOUN
taxlaw-2847	270	8	of	of	ADP
taxlaw-2847	270	9	capital	capital	NOUN
taxlaw-2847	270	10	expenditures	expenditure	NOUN
taxlaw-2847	270	11	on	on	ADP
taxlaw-2847	270	12	inventories	inventory	NOUN
taxlaw-2847	270	13	and	and	CCONJ
taxlaw-2847	270	14	on	on	ADP
taxlaw-2847	270	15	land	land	NOUN
taxlaw-2847	270	16	.	.	PUNCT
taxlaw-2847	271	1	why	why	SCONJ
taxlaw-2847	271	2	?	?	PUNCT
taxlaw-2847	272	1	how	how	SCONJ
taxlaw-2847	272	2	will	will	AUX
taxlaw-2847	272	3	sales	sale	NOUN
taxlaw-2847	272	4	of	of	ADP
taxlaw-2847	272	5	these	these	DET
taxlaw-2847	272	6	assets	asset	NOUN
taxlaw-2847	272	7	be	be	AUX
taxlaw-2847	272	8	treated	treat	VERB
taxlaw-2847	272	9	?	?	PUNCT
taxlaw-2847	273	1	exemptions	exemption	NOUN
taxlaw-2847	273	2	2017	2017	NUM
taxlaw-2847	273	3	]	]	PUNCT
taxlaw-2847	273	4	the	the	DET
taxlaw-2847	273	5	known	know	VERB
taxlaw-2847	273	6	unknowns	unknown	NOUN
taxlaw-2847	273	7	of	of	ADP
taxlaw-2847	273	8	the	the	DET
taxlaw-2847	273	9	business	business	NOUN
taxlaw-2847	273	10	tax	tax	NOUN
taxlaw-2847	273	11	reforms	reform	NOUN
taxlaw-2847	273	12	proposed	propose	VERB
taxlaw-2847	273	13	157	157	NUM
taxlaw-2847	273	14	42	42	NUM
taxlaw-2847	273	15	•	•	NOUN
taxlaw-2847	273	16	how	how	SCONJ
taxlaw-2847	273	17	will	will	AUX
taxlaw-2847	273	18	industries	industry	NOUN
taxlaw-2847	273	19	that	that	PRON
taxlaw-2847	273	20	necessarily	necessarily	ADV
taxlaw-2847	273	21	operate	operate	VERB
taxlaw-2847	273	22	across	across	ADP
taxlaw-2847	273	23	borders	border	NOUN
taxlaw-2847	273	24	be	be	AUX
taxlaw-2847	273	25	treated	treat	VERB
taxlaw-2847	273	26	?	?	PUNCT
taxlaw-2847	274	1	•	•	NOUN
taxlaw-2847	274	2	these	these	DET
taxlaw-2847	274	3	industries	industry	NOUN
taxlaw-2847	274	4	include	include	VERB
taxlaw-2847	274	5	communications	communication	NOUN
taxlaw-2847	274	6	suppliers	supplier	NOUN
taxlaw-2847	274	7	,	,	PUNCT
taxlaw-2847	274	8	e.g.	e.g.	ADV
taxlaw-2847	274	9	,	,	PUNCT
taxlaw-2847	274	10	telephone	telephone	NOUN
taxlaw-2847	274	11	and	and	CCONJ
taxlaw-2847	274	12	internet	internet	NOUN
taxlaw-2847	274	13	companies	company	NOUN
taxlaw-2847	274	14	.	.	PUNCT
taxlaw-2847	275	1	questions	question	NOUN
taxlaw-2847	275	2	also	also	ADV
taxlaw-2847	275	3	arise	arise	VERB
taxlaw-2847	275	4	involving	involve	VERB
taxlaw-2847	275	5	international	international	ADJ
taxlaw-2847	275	6	transportation	transportation	NOUN
taxlaw-2847	275	7	companies	company	NOUN
taxlaw-2847	275	8	,	,	PUNCT
taxlaw-2847	275	9	e.g.	e.g.	ADV
taxlaw-2847	275	10	,	,	PUNCT
taxlaw-2847	275	11	fedex	fedex	NOUN
taxlaw-2847	275	12	,	,	PUNCT
taxlaw-2847	275	13	ups	up	NOUN
taxlaw-2847	275	14	,	,	PUNCT
taxlaw-2847	275	15	maersk	maersk	PROPN
taxlaw-2847	275	16	.	.	PUNCT
taxlaw-2847	276	1	•	•	NUM
taxlaw-2847	276	2	will	will	AUX
taxlaw-2847	276	3	border	border	NOUN
taxlaw-2847	276	4	adjustments	adjustment	NOUN
taxlaw-2847	276	5	turn	turn	VERB
taxlaw-2847	276	6	on	on	ADP
taxlaw-2847	276	7	the	the	DET
taxlaw-2847	276	8	residence	residence	NOUN
taxlaw-2847	276	9	of	of	ADP
taxlaw-2847	276	10	the	the	DET
taxlaw-2847	276	11	buyer	buyer	NOUN
taxlaw-2847	276	12	?	?	PUNCT
taxlaw-2847	277	1	•	•	NOUN
taxlaw-2847	277	2	will	will	AUX
taxlaw-2847	277	3	transportation	transportation	NOUN
taxlaw-2847	277	4	companies	company	NOUN
taxlaw-2847	277	5	(	(	PUNCT
taxlaw-2847	277	6	or	or	CCONJ
taxlaw-2847	277	7	credit	credit	NOUN
taxlaw-2847	277	8	card	card	NOUN
taxlaw-2847	277	9	companies	company	NOUN
taxlaw-2847	277	10	)	)	PUNCT
taxlaw-2847	277	11	be	be	AUX
taxlaw-2847	277	12	required	require	VERB
taxlaw-2847	277	13	to	to	PART
taxlaw-2847	277	14	collect	collect	VERB
taxlaw-2847	277	15	taxes	taxis	NOUN
taxlaw-2847	277	16	on	on	ADP
taxlaw-2847	277	17	imports	import	NOUN
taxlaw-2847	277	18	to	to	ADP
taxlaw-2847	277	19	consumers	consumer	NOUN
taxlaw-2847	277	20	?	?	PUNCT
taxlaw-2847	278	1	•	•	NUM
taxlaw-2847	278	2	how	how	SCONJ
taxlaw-2847	278	3	will	will	AUX
taxlaw-2847	278	4	advertising	advertise	VERB
taxlaw-2847	278	5	that	that	PRON
taxlaw-2847	278	6	reaches	reach	VERB
taxlaw-2847	278	7	both	both	CCONJ
taxlaw-2847	278	8	domestic	domestic	ADJ
taxlaw-2847	278	9	and	and	CCONJ
taxlaw-2847	278	10	foreign	foreign	ADJ
taxlaw-2847	278	11	customers	customer	NOUN
taxlaw-2847	278	12	be	be	AUX
taxlaw-2847	278	13	treated	treat	VERB
taxlaw-2847	278	14	?	?	PUNCT
taxlaw-2847	279	1	•	•	NUM
taxlaw-2847	279	2	how	how	SCONJ
taxlaw-2847	279	3	will	will	AUX
taxlaw-2847	279	4	puerto	puerto	PROPN
taxlaw-2847	279	5	rico	rico	PROPN
taxlaw-2847	279	6	–	–	PUNCT
taxlaw-2847	279	7	which	which	PRON
taxlaw-2847	279	8	is	be	AUX
taxlaw-2847	279	9	within	within	ADP
taxlaw-2847	279	10	u.s	u.s	PROPN
taxlaw-2847	279	11	.	.	PROPN
taxlaw-2847	279	12	customs	customs	PROPN
taxlaw-2847	279	13	jurisdiction	jurisdiction	NOUN
taxlaw-2847	279	14	–	–	PUNCT
taxlaw-2847	279	15	be	be	AUX
taxlaw-2847	279	16	treated	treat	VERB
taxlaw-2847	279	17	?	?	PUNCT
taxlaw-2847	280	1	inherently	inherently	ADV
taxlaw-2847	280	2	mobile	mobile	ADJ
taxlaw-2847	280	3	industries	industry	NOUN
taxlaw-2847	280	4	,	,	PUNCT
taxlaw-2847	280	5	etc	etc	X
taxlaw-2847	280	6	.	.	X
taxlaw-2847	280	7	158	158	NUM
taxlaw-2847	280	8	columbia	columbia	PROPN
taxlaw-2847	280	9	journal	journal	PROPN
taxlaw-2847	280	10	of	of	ADP
taxlaw-2847	280	11	tax	tax	NOUN
taxlaw-2847	280	12	law	law	NOUN
taxlaw-2847	281	1	[	[	X
taxlaw-2847	281	2	vol.8:117	vol.8:117	NOUN
taxlaw-2847	281	3	43	43	NUM
taxlaw-2847	281	4	•	•	NOUN
taxlaw-2847	281	5	the	the	DET
taxlaw-2847	281	6	blueprint	blueprint	NOUN
taxlaw-2847	281	7	disallows	disallow	VERB
taxlaw-2847	281	8	deductions	deduction	NOUN
taxlaw-2847	281	9	for	for	ADP
taxlaw-2847	281	10	interest	interest	NOUN
taxlaw-2847	281	11	expenses	expense	NOUN
taxlaw-2847	281	12	in	in	ADP
taxlaw-2847	281	13	excess	excess	NOUN
taxlaw-2847	281	14	of	of	ADP
taxlaw-2847	281	15	interest	interest	NOUN
taxlaw-2847	281	16	income	income	NOUN
taxlaw-2847	281	17	.	.	PUNCT
taxlaw-2847	282	1	•	•	NUM
taxlaw-2847	282	2	how	how	SCONJ
taxlaw-2847	282	3	will	will	AUX
taxlaw-2847	282	4	interest	interest	NOUN
taxlaw-2847	282	5	equivalents	equivalent	NOUN
taxlaw-2847	282	6	,	,	PUNCT
taxlaw-2847	282	7	such	such	ADJ
taxlaw-2847	282	8	as	as	ADP
taxlaw-2847	282	9	rents	rent	NOUN
taxlaw-2847	282	10	from	from	ADP
taxlaw-2847	282	11	net	net	ADJ
taxlaw-2847	282	12	leases	lease	NOUN
taxlaw-2847	282	13	,	,	PUNCT
taxlaw-2847	282	14	be	be	AUX
taxlaw-2847	282	15	treated	treat	VERB
taxlaw-2847	282	16	?	?	PUNCT
taxlaw-2847	283	1	•	•	NUM
taxlaw-2847	283	2	lease	lease	NOUN
taxlaw-2847	283	3	transactions	transaction	NOUN
taxlaw-2847	283	4	are	be	AUX
taxlaw-2847	283	5	important	important	ADJ
taxlaw-2847	283	6	in	in	ADP
taxlaw-2847	283	7	the	the	DET
taxlaw-2847	283	8	automobile	automobile	NOUN
taxlaw-2847	283	9	industry	industry	NOUN
taxlaw-2847	283	10	,	,	PUNCT
taxlaw-2847	283	11	the	the	DET
taxlaw-2847	283	12	airline	airline	NOUN
taxlaw-2847	283	13	industry	industry	NOUN
taxlaw-2847	283	14	,	,	PUNCT
taxlaw-2847	283	15	and	and	CCONJ
taxlaw-2847	283	16	the	the	DET
taxlaw-2847	283	17	real	real	ADJ
taxlaw-2847	283	18	-	-	PUNCT
taxlaw-2847	283	19	estate	estate	NOUN
taxlaw-2847	283	20	industry	industry	NOUN
taxlaw-2847	283	21	,	,	PUNCT
taxlaw-2847	283	22	for	for	ADP
taxlaw-2847	283	23	example	example	NOUN
taxlaw-2847	283	24	.	.	PUNCT
taxlaw-2847	284	1	•	•	NOUN
taxlaw-2847	284	2	this	this	DET
taxlaw-2847	284	3	question	question	NOUN
taxlaw-2847	284	4	has	have	AUX
taxlaw-2847	284	5	been	be	AUX
taxlaw-2847	284	6	difficult	difficult	ADJ
taxlaw-2847	284	7	under	under	ADP
taxlaw-2847	284	8	the	the	DET
taxlaw-2847	284	9	income	income	NOUN
taxlaw-2847	284	10	tax	tax	NOUN
taxlaw-2847	284	11	,	,	PUNCT
taxlaw-2847	284	12	even	even	ADV
taxlaw-2847	284	13	though	though	SCONJ
taxlaw-2847	284	14	both	both	PRON
taxlaw-2847	284	15	rent	rent	NOUN
taxlaw-2847	284	16	and	and	CCONJ
taxlaw-2847	284	17	interest	interest	NOUN
taxlaw-2847	284	18	expenses	expense	NOUN
taxlaw-2847	284	19	are	be	AUX
taxlaw-2847	284	20	deductible	deductible	ADJ
taxlaw-2847	284	21	.	.	PUNCT
taxlaw-2847	285	1	•	•	NUM
taxlaw-2847	285	2	what	what	PRON
taxlaw-2847	285	3	will	will	AUX
taxlaw-2847	285	4	be	be	AUX
taxlaw-2847	285	5	the	the	DET
taxlaw-2847	285	6	treatment	treatment	NOUN
taxlaw-2847	285	7	of	of	ADP
taxlaw-2847	285	8	non	non	ADJ
taxlaw-2847	285	9	-	-	ADJ
taxlaw-2847	285	10	financial	financial	ADJ
taxlaw-2847	285	11	corporations	corporation	NOUN
taxlaw-2847	285	12	who	who	PRON
taxlaw-2847	285	13	earn	earn	VERB
taxlaw-2847	285	14	financial	financial	ADJ
taxlaw-2847	285	15	income	income	NOUN
taxlaw-2847	285	16	abroad	abroad	ADV
taxlaw-2847	285	17	?	?	PUNCT
taxlaw-2847	286	1	•	•	NOUN
taxlaw-2847	286	2	will	will	AUX
taxlaw-2847	286	3	the	the	DET
taxlaw-2847	286	4	personal	personal	ADJ
taxlaw-2847	286	5	holding	hold	VERB
taxlaw-2847	286	6	company	company	NOUN
taxlaw-2847	286	7	rules	rule	NOUN
taxlaw-2847	286	8	of	of	ADP
taxlaw-2847	286	9	subpart	subpart	PROPN
taxlaw-2847	286	10	f	f	PROPN
taxlaw-2847	286	11	be	be	AUX
taxlaw-2847	286	12	retained	retain	VERB
taxlaw-2847	286	13	?	?	PUNCT
taxlaw-2847	287	1	•	•	NUM
taxlaw-2847	287	2	how	how	SCONJ
taxlaw-2847	287	3	will	will	AUX
taxlaw-2847	287	4	interest	interest	VERB
taxlaw-2847	287	5	equivalents	equivalent	NOUN
taxlaw-2847	287	6	in	in	ADP
taxlaw-2847	287	7	financial	financial	ADJ
taxlaw-2847	287	8	instruments	instrument	NOUN
taxlaw-2847	287	9	,	,	PUNCT
taxlaw-2847	287	10	such	such	ADJ
taxlaw-2847	287	11	as	as	ADP
taxlaw-2847	287	12	swaps	swap	NOUN
taxlaw-2847	287	13	and	and	CCONJ
taxlaw-2847	287	14	forward	forward	ADJ
taxlaw-2847	287	15	contracts	contract	NOUN
taxlaw-2847	287	16	,	,	PUNCT
taxlaw-2847	287	17	be	be	AUX
taxlaw-2847	287	18	treated	treat	VERB
taxlaw-2847	287	19	?	?	PUNCT
taxlaw-2847	288	1	•	•	NUM
taxlaw-2847	288	2	the	the	DET
taxlaw-2847	288	3	blueprint	blueprint	NOUN
taxlaw-2847	288	4	distinguishes	distinguish	VERB
taxlaw-2847	288	5	transactions	transaction	NOUN
taxlaw-2847	288	6	in	in	ADP
taxlaw-2847	288	7	real	real	ADJ
taxlaw-2847	288	8	assets	asset	NOUN
taxlaw-2847	288	9	from	from	ADP
taxlaw-2847	288	10	transactions	transaction	NOUN
taxlaw-2847	288	11	in	in	ADP
taxlaw-2847	288	12	financial	financial	ADJ
taxlaw-2847	288	13	assets	asset	NOUN
taxlaw-2847	288	14	.	.	PUNCT
taxlaw-2847	289	1	how	how	SCONJ
taxlaw-2847	289	2	will	will	AUX
taxlaw-2847	289	3	business	business	VERB
taxlaw-2847	289	4	hedges	hedge	NOUN
taxlaw-2847	289	5	of	of	ADP
taxlaw-2847	289	6	inventories	inventory	NOUN
taxlaw-2847	289	7	and	and	CCONJ
taxlaw-2847	289	8	other	other	ADJ
taxlaw-2847	289	9	business	business	NOUN
taxlaw-2847	289	10	assets	asset	NOUN
taxlaw-2847	289	11	be	be	AUX
taxlaw-2847	289	12	treated	treat	VERB
taxlaw-2847	289	13	?	?	PUNCT
taxlaw-2847	290	1	financial	financial	ADJ
taxlaw-2847	290	2	transactions	transaction	NOUN
taxlaw-2847	290	3	2017	2017	NUM
taxlaw-2847	290	4	]	]	PUNCT
taxlaw-2847	290	5	the	the	DET
taxlaw-2847	290	6	known	know	VERB
taxlaw-2847	290	7	unknowns	unknown	NOUN
taxlaw-2847	290	8	of	of	ADP
taxlaw-2847	290	9	the	the	DET
taxlaw-2847	290	10	business	business	NOUN
taxlaw-2847	290	11	tax	tax	NOUN
taxlaw-2847	290	12	reforms	reform	NOUN
taxlaw-2847	290	13	proposed	propose	VERB
taxlaw-2847	290	14	159	159	NUM
taxlaw-2847	290	15	44	44	NUM
taxlaw-2847	290	16	•	•	NOUN
taxlaw-2847	290	17	the	the	DET
taxlaw-2847	290	18	blueprint	blueprint	NOUN
taxlaw-2847	290	19	expressly	expressly	ADV
taxlaw-2847	290	20	put	put	VERB
taxlaw-2847	290	21	aside	aside	ADP
taxlaw-2847	290	22	the	the	DET
taxlaw-2847	290	23	treatment	treatment	NOUN
taxlaw-2847	290	24	of	of	ADP
taxlaw-2847	290	25	financial	financial	ADJ
taxlaw-2847	290	26	institutions	institution	NOUN
taxlaw-2847	290	27	under	under	ADP
taxlaw-2847	290	28	the	the	DET
taxlaw-2847	290	29	dbcft	dbcft	NOUN
taxlaw-2847	290	30	.	.	PUNCT
taxlaw-2847	291	1	•	•	ADV
taxlaw-2847	291	2	there	there	PRON
taxlaw-2847	291	3	are	be	VERB
taxlaw-2847	291	4	many	many	ADJ
taxlaw-2847	291	5	different	different	ADJ
taxlaw-2847	291	6	kinds	kind	NOUN
taxlaw-2847	291	7	of	of	ADP
taxlaw-2847	291	8	financial	financial	ADJ
taxlaw-2847	291	9	institutions	institution	NOUN
taxlaw-2847	291	10	:	:	PUNCT
taxlaw-2847	291	11	for	for	ADP
taxlaw-2847	291	12	example	example	NOUN
taxlaw-2847	291	13	,	,	PUNCT
taxlaw-2847	291	14	banks	bank	NOUN
taxlaw-2847	291	15	,	,	PUNCT
taxlaw-2847	291	16	insurance	insurance	NOUN
taxlaw-2847	291	17	companies	company	NOUN
taxlaw-2847	291	18	,	,	PUNCT
taxlaw-2847	291	19	hedge	hedge	NOUN
taxlaw-2847	291	20	funds	fund	NOUN
taxlaw-2847	291	21	,	,	PUNCT
taxlaw-2847	291	22	private	private	ADJ
taxlaw-2847	291	23	equity	equity	NOUN
taxlaw-2847	291	24	.	.	PUNCT
taxlaw-2847	292	1	•	•	ADP
taxlaw-2847	292	2	these	these	DET
taxlaw-2847	292	3	institutions	institution	NOUN
taxlaw-2847	292	4	provide	provide	VERB
taxlaw-2847	292	5	many	many	ADJ
taxlaw-2847	292	6	different	different	ADJ
taxlaw-2847	292	7	kinds	kind	NOUN
taxlaw-2847	292	8	of	of	ADP
taxlaw-2847	292	9	financial	financial	ADJ
taxlaw-2847	292	10	services	service	NOUN
taxlaw-2847	292	11	,	,	PUNCT
taxlaw-2847	292	12	including	include	VERB
taxlaw-2847	292	13	merger	merger	NOUN
taxlaw-2847	292	14	and	and	CCONJ
taxlaw-2847	292	15	acquisition	acquisition	NOUN
taxlaw-2847	292	16	services	service	NOUN
taxlaw-2847	292	17	,	,	PUNCT
taxlaw-2847	292	18	insurance	insurance	NOUN
taxlaw-2847	292	19	and	and	CCONJ
taxlaw-2847	292	20	re	re	NOUN
taxlaw-2847	292	21	-	-	NOUN
taxlaw-2847	292	22	insurance	insurance	NOUN
taxlaw-2847	292	23	services	service	NOUN
taxlaw-2847	292	24	,	,	PUNCT
taxlaw-2847	292	25	checking	checking	NOUN
taxlaw-2847	292	26	and	and	CCONJ
taxlaw-2847	292	27	savings	saving	NOUN
taxlaw-2847	292	28	accounts	account	NOUN
taxlaw-2847	292	29	,	,	PUNCT
taxlaw-2847	292	30	etc	etc	X
taxlaw-2847	292	31	.	.	X
taxlaw-2847	292	32	will	will	AUX
taxlaw-2847	292	33	each	each	PRON
taxlaw-2847	292	34	of	of	ADP
taxlaw-2847	292	35	these	these	DET
taxlaw-2847	292	36	services	service	NOUN
taxlaw-2847	292	37	be	be	AUX
taxlaw-2847	292	38	treated	treat	VERB
taxlaw-2847	292	39	similarly	similarly	ADV
taxlaw-2847	292	40	?	?	PUNCT
taxlaw-2847	293	1	•	•	NOUN
taxlaw-2847	293	2	will	will	AUX
taxlaw-2847	293	3	financial	financial	ADJ
taxlaw-2847	293	4	services	service	NOUN
taxlaw-2847	293	5	provided	provide	VERB
taxlaw-2847	293	6	to	to	ADP
taxlaw-2847	293	7	businesses	business	NOUN
taxlaw-2847	293	8	simply	simply	ADV
taxlaw-2847	293	9	be	be	AUX
taxlaw-2847	293	10	ignored	ignore	VERB
taxlaw-2847	293	11	?	?	PUNCT
taxlaw-2847	294	1	•	•	NUM
taxlaw-2847	294	2	many	many	ADJ
taxlaw-2847	294	3	industrial	industrial	ADJ
taxlaw-2847	294	4	companies	company	NOUN
taxlaw-2847	294	5	provide	provide	VERB
taxlaw-2847	294	6	financing	financing	NOUN
taxlaw-2847	294	7	of	of	ADP
taxlaw-2847	294	8	their	their	PRON
taxlaw-2847	294	9	own	own	ADJ
taxlaw-2847	294	10	products	product	NOUN
taxlaw-2847	294	11	.	.	PUNCT
taxlaw-2847	295	1	•	•	NOUN
taxlaw-2847	295	2	for	for	ADP
taxlaw-2847	295	3	example	example	NOUN
taxlaw-2847	295	4	,	,	PUNCT
taxlaw-2847	295	5	ge	ge	PROPN
taxlaw-2847	295	6	finances	finance	VERB
taxlaw-2847	295	7	its	its	PRON
taxlaw-2847	295	8	sales	sale	NOUN
taxlaw-2847	295	9	of	of	ADP
taxlaw-2847	295	10	airplane	airplane	NOUN
taxlaw-2847	295	11	engines	engine	NOUN
taxlaw-2847	295	12	and	and	CCONJ
taxlaw-2847	295	13	medical	medical	ADJ
taxlaw-2847	295	14	equipment	equipment	NOUN
taxlaw-2847	295	15	;	;	PUNCT
taxlaw-2847	295	16	there	there	PRON
taxlaw-2847	295	17	are	be	VERB
taxlaw-2847	295	18	many	many	ADJ
taxlaw-2847	295	19	others	other	NOUN
taxlaw-2847	295	20	.	.	PUNCT
taxlaw-2847	296	1	•	•	NUM
taxlaw-2847	296	2	will	will	AUX
taxlaw-2847	296	3	these	these	DET
taxlaw-2847	296	4	lines	line	NOUN
taxlaw-2847	296	5	of	of	ADP
taxlaw-2847	296	6	businesses	business	NOUN
taxlaw-2847	296	7	be	be	AUX
taxlaw-2847	296	8	taxed	tax	VERB
taxlaw-2847	296	9	as	as	ADP
taxlaw-2847	296	10	financial	financial	ADJ
taxlaw-2847	296	11	institutions	institution	NOUN
taxlaw-2847	296	12	?	?	PUNCT
taxlaw-2847	297	1	does	do	AUX
taxlaw-2847	297	2	it	it	PRON
taxlaw-2847	297	3	matter	matter	VERB
taxlaw-2847	297	4	whether	whether	SCONJ
taxlaw-2847	297	5	they	they	PRON
taxlaw-2847	297	6	provide	provide	VERB
taxlaw-2847	297	7	financing	financing	NOUN
taxlaw-2847	297	8	in	in	ADP
taxlaw-2847	297	9	the	the	DET
taxlaw-2847	297	10	form	form	NOUN
taxlaw-2847	297	11	of	of	ADP
taxlaw-2847	297	12	loans	loan	NOUN
taxlaw-2847	297	13	or	or	CCONJ
taxlaw-2847	297	14	leases	lease	NOUN
taxlaw-2847	297	15	?	?	PUNCT
taxlaw-2847	298	1	•	•	NUM
taxlaw-2847	298	2	value	value	NOUN
taxlaw-2847	298	3	-	-	PUNCT
taxlaw-2847	298	4	added	add	VERB
taxlaw-2847	298	5	taxes	taxis	NOUN
taxlaw-2847	298	6	have	have	AUX
taxlaw-2847	298	7	long	long	ADV
taxlaw-2847	298	8	struggled	struggle	VERB
taxlaw-2847	298	9	,	,	PUNCT
taxlaw-2847	298	10	without	without	ADP
taxlaw-2847	298	11	great	great	ADJ
taxlaw-2847	298	12	success	success	NOUN
taxlaw-2847	298	13	,	,	PUNCT
taxlaw-2847	298	14	in	in	ADP
taxlaw-2847	298	15	fashioning	fashion	VERB
taxlaw-2847	298	16	tax	tax	NOUN
taxlaw-2847	298	17	rules	rule	NOUN
taxlaw-2847	298	18	for	for	ADP
taxlaw-2847	298	19	financial	financial	ADJ
taxlaw-2847	298	20	institutions	institution	NOUN
taxlaw-2847	298	21	.	.	PUNCT
taxlaw-2847	299	1	•	•	NUM
taxlaw-2847	299	2	will	will	AUX
taxlaw-2847	299	3	only	only	ADV
taxlaw-2847	299	4	services	service	NOUN
taxlaw-2847	299	5	provided	provide	VERB
taxlaw-2847	299	6	to	to	ADP
taxlaw-2847	299	7	consumers	consumer	NOUN
taxlaw-2847	299	8	be	be	AUX
taxlaw-2847	299	9	taxed	tax	VERB
taxlaw-2847	299	10	?	?	PUNCT
taxlaw-2847	300	1	or	or	CCONJ
taxlaw-2847	300	2	will	will	AUX
taxlaw-2847	300	3	there	there	PRON
taxlaw-2847	300	4	be	be	AUX
taxlaw-2847	300	5	some	some	DET
taxlaw-2847	300	6	tax	tax	NOUN
taxlaw-2847	300	7	on	on	ADP
taxlaw-2847	300	8	transactions	transaction	NOUN
taxlaw-2847	300	9	between	between	ADP
taxlaw-2847	300	10	financial	financial	ADJ
taxlaw-2847	300	11	institutions	institution	NOUN
taxlaw-2847	300	12	and	and	CCONJ
taxlaw-2847	300	13	other	other	ADJ
taxlaw-2847	300	14	businesses	business	NOUN
taxlaw-2847	300	15	.	.	PUNCT
taxlaw-2847	301	1	•	•	NUM
taxlaw-2847	301	2	will	will	AUX
taxlaw-2847	301	3	financial	financial	ADJ
taxlaw-2847	301	4	transactions	transaction	NOUN
taxlaw-2847	301	5	or	or	CCONJ
taxlaw-2847	301	6	transactions	transaction	NOUN
taxlaw-2847	301	7	of	of	ADP
taxlaw-2847	301	8	financial	financial	ADJ
taxlaw-2847	301	9	institutions	institution	NOUN
taxlaw-2847	301	10	be	be	AUX
taxlaw-2847	301	11	borderadjusted	borderadjuste	VERB
taxlaw-2847	301	12	?	?	PUNCT
taxlaw-2847	302	1	•	•	NUM
taxlaw-2847	302	2	how	how	SCONJ
taxlaw-2847	302	3	will	will	AUX
taxlaw-2847	302	4	this	this	PRON
taxlaw-2847	302	5	be	be	AUX
taxlaw-2847	302	6	accomplished	accomplish	VERB
taxlaw-2847	302	7	?	?	PUNCT
taxlaw-2847	303	1	will	will	AUX
taxlaw-2847	303	2	fees	fee	NOUN
taxlaw-2847	303	3	for	for	ADP
taxlaw-2847	303	4	foreign	foreign	ADJ
taxlaw-2847	303	5	mergers	merger	NOUN
taxlaw-2847	303	6	be	be	AUX
taxlaw-2847	303	7	ignored	ignore	VERB
taxlaw-2847	303	8	as	as	ADP
taxlaw-2847	303	9	exports	export	NOUN
taxlaw-2847	303	10	?	?	PUNCT
taxlaw-2847	304	1	taxation	taxation	NOUN
taxlaw-2847	304	2	of	of	ADP
taxlaw-2847	304	3	financial	financial	ADJ
taxlaw-2847	304	4	institutions	institution	NOUN
taxlaw-2847	304	5	160	160	NUM
taxlaw-2847	304	6	columbia	columbia	PROPN
taxlaw-2847	304	7	journal	journal	PROPN
taxlaw-2847	304	8	of	of	ADP
taxlaw-2847	304	9	tax	tax	NOUN
taxlaw-2847	304	10	law	law	NOUN
taxlaw-2847	304	11	[	[	X
taxlaw-2847	304	12	vol.8:117	vol.8:117	NOUN
taxlaw-2847	304	13	45	45	NUM
taxlaw-2847	304	14	•	•	NOUN
taxlaw-2847	304	15	will	will	AUX
taxlaw-2847	304	16	the	the	DET
taxlaw-2847	304	17	corporation	corporation	NOUN
taxlaw-2847	304	18	(	(	PUNCT
taxlaw-2847	304	19	or	or	CCONJ
taxlaw-2847	304	20	partnership	partnership	NOUN
taxlaw-2847	304	21	)	)	PUNCT
taxlaw-2847	304	22	become	become	VERB
taxlaw-2847	304	23	a	a	DET
taxlaw-2847	304	24	tax	tax	NOUN
taxlaw-2847	304	25	shelter	shelter	NOUN
taxlaw-2847	304	26	opportunity	opportunity	NOUN
taxlaw-2847	304	27	for	for	ADP
taxlaw-2847	304	28	individuals	individual	NOUN
taxlaw-2847	304	29	?	?	PUNCT
taxlaw-2847	305	1	•	•	NOUN
taxlaw-2847	305	2	under	under	ADP
taxlaw-2847	305	3	the	the	DET
taxlaw-2847	305	4	blueprint	blueprint	NOUN
taxlaw-2847	305	5	,	,	PUNCT
taxlaw-2847	305	6	taxes	taxis	NOUN
taxlaw-2847	305	7	on	on	ADP
taxlaw-2847	305	8	investment	investment	NOUN
taxlaw-2847	305	9	income	income	NOUN
taxlaw-2847	305	10	can	can	AUX
taxlaw-2847	305	11	be	be	AUX
taxlaw-2847	305	12	deferred	defer	VERB
taxlaw-2847	305	13	indefinitely	indefinitely	ADV
taxlaw-2847	305	14	at	at	ADP
taxlaw-2847	305	15	the	the	DET
taxlaw-2847	305	16	business	business	NOUN
taxlaw-2847	305	17	level	level	NOUN
taxlaw-2847	305	18	(	(	PUNCT
taxlaw-2847	305	19	or	or	CCONJ
taxlaw-2847	305	20	,	,	PUNCT
taxlaw-2847	305	21	if	if	SCONJ
taxlaw-2847	305	22	investment	investment	NOUN
taxlaw-2847	305	23	income	income	NOUN
taxlaw-2847	305	24	is	be	AUX
taxlaw-2847	305	25	taxed	tax	VERB
taxlaw-2847	305	26	,	,	PUNCT
taxlaw-2847	305	27	subject	subject	ADJ
taxlaw-2847	305	28	to	to	ADP
taxlaw-2847	305	29	a	a	DET
taxlaw-2847	305	30	lower	low	ADJ
taxlaw-2847	305	31	rate	rate	NOUN
taxlaw-2847	305	32	)	)	PUNCT
taxlaw-2847	305	33	.	.	PUNCT
taxlaw-2847	306	1	•	•	NOUN
taxlaw-2847	306	2	should	should	AUX
taxlaw-2847	306	3	the	the	DET
taxlaw-2847	306	4	step	step	NOUN
taxlaw-2847	306	5	-	-	PUNCT
taxlaw-2847	306	6	up	up	NOUN
taxlaw-2847	306	7	in	in	ADP
taxlaw-2847	306	8	basis	basis	NOUN
taxlaw-2847	306	9	(	(	PUNCT
taxlaw-2847	306	10	section	section	NOUN
taxlaw-2847	306	11	1014	1014	NUM
taxlaw-2847	306	12	)	)	PUNCT
taxlaw-2847	306	13	be	be	AUX
taxlaw-2847	306	14	repealed	repeal	VERB
taxlaw-2847	306	15	to	to	PART
taxlaw-2847	306	16	limit	limit	VERB
taxlaw-2847	306	17	tax	tax	NOUN
taxlaw-2847	306	18	avoidance	avoidance	NOUN
taxlaw-2847	306	19	?	?	PUNCT
taxlaw-2847	307	1	•	•	NUM
taxlaw-2847	308	1	the	the	DET
taxlaw-2847	308	2	blueprint	blueprint	NOUN
taxlaw-2847	308	3	taxes	tax	VERB
taxlaw-2847	308	4	dividends	dividend	NOUN
taxlaw-2847	308	5	to	to	ADP
taxlaw-2847	308	6	individuals	individual	NOUN
taxlaw-2847	308	7	.	.	PUNCT
taxlaw-2847	309	1	•	•	NUM
taxlaw-2847	310	1	how	how	SCONJ
taxlaw-2847	310	2	will	will	AUX
taxlaw-2847	310	3	dividends	dividend	NOUN
taxlaw-2847	310	4	be	be	AUX
taxlaw-2847	310	5	defined	define	VERB
taxlaw-2847	310	6	?	?	PUNCT
taxlaw-2847	311	1	•	•	NOUN
taxlaw-2847	311	2	for	for	ADP
taxlaw-2847	311	3	example	example	NOUN
taxlaw-2847	311	4	,	,	PUNCT
taxlaw-2847	311	5	will	will	AUX
taxlaw-2847	311	6	earnings	earning	NOUN
taxlaw-2847	311	7	and	and	CCONJ
taxlaw-2847	311	8	profits	profit	NOUN
taxlaw-2847	311	9	(	(	PUNCT
taxlaw-2847	311	10	e&p	e&p	PROPN
taxlaw-2847	311	11	)	)	PUNCT
taxlaw-2847	311	12	be	be	AUX
taxlaw-2847	311	13	required	require	VERB
taxlaw-2847	311	14	?	?	PUNCT
taxlaw-2847	312	1	•	•	INTJ
taxlaw-2847	312	2	if	if	SCONJ
taxlaw-2847	312	3	so	so	ADV
taxlaw-2847	312	4	,	,	PUNCT
taxlaw-2847	312	5	will	will	AUX
taxlaw-2847	312	6	the	the	DET
taxlaw-2847	312	7	depreciation	depreciation	NOUN
taxlaw-2847	312	8	and	and	CCONJ
taxlaw-2847	312	9	other	other	ADJ
taxlaw-2847	312	10	e&p	e&p	PROPN
taxlaw-2847	312	11	rules	rule	NOUN
taxlaw-2847	312	12	of	of	ADP
taxlaw-2847	312	13	current	current	ADJ
taxlaw-2847	312	14	law	law	NOUN
taxlaw-2847	312	15	be	be	AUX
taxlaw-2847	312	16	retained	retain	VERB
taxlaw-2847	312	17	?	?	PUNCT
taxlaw-2847	313	1	•	•	INTJ
taxlaw-2847	313	2	if	if	SCONJ
taxlaw-2847	313	3	not	not	PART
taxlaw-2847	313	4	,	,	PUNCT
taxlaw-2847	313	5	will	will	AUX
taxlaw-2847	313	6	all	all	DET
taxlaw-2847	313	7	distributions	distribution	NOUN
taxlaw-2847	313	8	,	,	PUNCT
taxlaw-2847	313	9	including	include	VERB
taxlaw-2847	313	10	returns	return	NOUN
taxlaw-2847	313	11	of	of	ADP
taxlaw-2847	313	12	capital	capital	NOUN
taxlaw-2847	313	13	,	,	PUNCT
taxlaw-2847	313	14	be	be	AUX
taxlaw-2847	313	15	taxed	tax	VERB
taxlaw-2847	313	16	to	to	ADP
taxlaw-2847	313	17	individuals	individual	NOUN
taxlaw-2847	313	18	as	as	ADP
taxlaw-2847	313	19	dividends	dividend	NOUN
taxlaw-2847	313	20	?	?	PUNCT
taxlaw-2847	314	1	relationship	relationship	NOUN
taxlaw-2847	314	2	to	to	ADP
taxlaw-2847	314	3	individual	individual	ADJ
taxlaw-2847	314	4	taxation	taxation	NOUN
taxlaw-2847	314	5	2017	2017	NUM
taxlaw-2847	314	6	]	]	PUNCT
taxlaw-2847	314	7	the	the	DET
taxlaw-2847	314	8	known	know	VERB
taxlaw-2847	314	9	unknowns	unknown	NOUN
taxlaw-2847	314	10	of	of	ADP
taxlaw-2847	314	11	the	the	DET
taxlaw-2847	314	12	business	business	NOUN
taxlaw-2847	314	13	tax	tax	NOUN
taxlaw-2847	314	14	reforms	reform	NOUN
taxlaw-2847	314	15	proposed	propose	VERB
taxlaw-2847	314	16	161	161	NUM
taxlaw-2847	314	17	46	46	NUM
taxlaw-2847	314	18	•	•	NOUN
taxlaw-2847	314	19	what	what	DET
taxlaw-2847	314	20	rate	rate	NOUN
taxlaw-2847	314	21	of	of	ADP
taxlaw-2847	314	22	tax	tax	NOUN
taxlaw-2847	314	23	will	will	AUX
taxlaw-2847	314	24	be	be	AUX
taxlaw-2847	314	25	imposed	impose	VERB
taxlaw-2847	314	26	on	on	ADP
taxlaw-2847	314	27	existing	exist	VERB
taxlaw-2847	314	28	foreign	foreign	ADJ
taxlaw-2847	314	29	assets	asset	NOUN
taxlaw-2847	314	30	held	hold	VERB
taxlaw-2847	314	31	by	by	ADP
taxlaw-2847	314	32	usmncs	usmnc	NOUN
taxlaw-2847	314	33	abroad	abroad	ADV
taxlaw-2847	314	34	?	?	PUNCT
taxlaw-2847	315	1	•	•	NOUN
taxlaw-2847	315	2	will	will	AUX
taxlaw-2847	315	3	there	there	PRON
taxlaw-2847	315	4	be	be	AUX
taxlaw-2847	315	5	a	a	DET
taxlaw-2847	315	6	distinction	distinction	NOUN
taxlaw-2847	315	7	between	between	ADP
taxlaw-2847	315	8	cash	cash	NOUN
taxlaw-2847	315	9	(	(	PUNCT
taxlaw-2847	315	10	and	and	CCONJ
taxlaw-2847	315	11	cash	cash	NOUN
taxlaw-2847	315	12	equivalents	equivalent	NOUN
taxlaw-2847	315	13	)	)	PUNCT
taxlaw-2847	315	14	and	and	CCONJ
taxlaw-2847	315	15	other	other	ADJ
taxlaw-2847	315	16	assets	asset	NOUN
taxlaw-2847	315	17	such	such	ADJ
taxlaw-2847	315	18	as	as	ADP
taxlaw-2847	315	19	plant	plant	NOUN
taxlaw-2847	315	20	and	and	CCONJ
taxlaw-2847	315	21	equipment	equipment	NOUN
taxlaw-2847	315	22	?	?	PUNCT
taxlaw-2847	316	1	•	•	NOUN
taxlaw-2847	316	2	will	will	AUX
taxlaw-2847	316	3	potential	potential	ADJ
taxlaw-2847	316	4	exchange	exchange	NOUN
taxlaw-2847	316	5	rate	rate	NOUN
taxlaw-2847	316	6	adjustments	adjustment	NOUN
taxlaw-2847	316	7	be	be	AUX
taxlaw-2847	316	8	taken	take	VERB
taxlaw-2847	316	9	into	into	ADP
taxlaw-2847	316	10	account	account	NOUN
taxlaw-2847	316	11	in	in	ADP
taxlaw-2847	316	12	devising	devise	VERB
taxlaw-2847	316	13	the	the	DET
taxlaw-2847	316	14	tax	tax	NOUN
taxlaw-2847	316	15	?	?	PUNCT
taxlaw-2847	317	1	•	•	NUM
taxlaw-2847	317	2	how	how	SCONJ
taxlaw-2847	317	3	will	will	AUX
taxlaw-2847	317	4	pre	pre	VERB
taxlaw-2847	317	5	-	-	ADJ
taxlaw-2847	317	6	enactment	enactment	ADJ
taxlaw-2847	317	7	transactions	transaction	NOUN
taxlaw-2847	317	8	be	be	AUX
taxlaw-2847	317	9	treated	treat	VERB
taxlaw-2847	317	10	?	?	PUNCT
taxlaw-2847	318	1	•	•	NUM
taxlaw-2847	318	2	pre	pre	ADJ
taxlaw-2847	318	3	-	-	ADJ
taxlaw-2847	318	4	enactment	enactment	ADJ
taxlaw-2847	318	5	assets	asset	NOUN
taxlaw-2847	318	6	:	:	PUNCT
taxlaw-2847	318	7	recovery	recovery	NOUN
taxlaw-2847	318	8	of	of	ADP
taxlaw-2847	318	9	remaining	remain	VERB
taxlaw-2847	318	10	basis	basis	NOUN
taxlaw-2847	318	11	?	?	PUNCT
taxlaw-2847	319	1	•	•	NUM
taxlaw-2847	319	2	pre	pre	ADJ
taxlaw-2847	319	3	-	-	ADJ
taxlaw-2847	319	4	enactment	enactment	ADJ
taxlaw-2847	319	5	loans	loan	NOUN
taxlaw-2847	319	6	:	:	PUNCT
taxlaw-2847	319	7	ongoing	ongoing	ADJ
taxlaw-2847	319	8	deductions	deduction	NOUN
taxlaw-2847	319	9	of	of	ADP
taxlaw-2847	319	10	interest	interest	NOUN
taxlaw-2847	319	11	?	?	PUNCT
taxlaw-2847	320	1	•	•	NUM
taxlaw-2847	320	2	pre	pre	ADJ
taxlaw-2847	320	3	-	-	ADJ
taxlaw-2847	320	4	enactment	enactment	ADJ
taxlaw-2847	320	5	net	net	ADJ
taxlaw-2847	320	6	operating	operating	NOUN
taxlaw-2847	320	7	losses	loss	NOUN
taxlaw-2847	320	8	:	:	PUNCT
taxlaw-2847	320	9	ongoing	ongoing	ADJ
taxlaw-2847	320	10	allowances	allowance	NOUN
taxlaw-2847	320	11	against	against	ADP
taxlaw-2847	320	12	the	the	DET
taxlaw-2847	320	13	dbcft	dbcft	NOUN
taxlaw-2847	320	14	?	?	PUNCT
taxlaw-2847	321	1	•	•	NUM
taxlaw-2847	321	2	pre	pre	ADJ
taxlaw-2847	321	3	-	-	ADJ
taxlaw-2847	321	4	enactment	enactment	ADJ
taxlaw-2847	321	5	credits	credit	NOUN
taxlaw-2847	321	6	:	:	PUNCT
taxlaw-2847	321	7	ongoing	ongoing	ADJ
taxlaw-2847	321	8	carry	carry	NOUN
taxlaw-2847	321	9	-	-	PUNCT
taxlaw-2847	321	10	forwards	forward	NOUN
taxlaw-2847	321	11	?	?	PUNCT
taxlaw-2847	322	1	•	•	NOUN
taxlaw-2847	322	2	treatment	treatment	NOUN
taxlaw-2847	322	3	of	of	ADP
taxlaw-2847	322	4	pre	pre	ADJ
taxlaw-2847	322	5	-	-	ADJ
taxlaw-2847	322	6	enactment	enactment	ADJ
taxlaw-2847	322	7	contracts	contract	NOUN
taxlaw-2847	322	8	?	?	PUNCT
taxlaw-2847	323	1	•	•	NOUN
taxlaw-2847	323	2	any	any	DET
taxlaw-2847	323	3	distinction	distinction	NOUN
taxlaw-2847	323	4	based	base	VERB
taxlaw-2847	323	5	on	on	ADP
taxlaw-2847	323	6	whether	whether	SCONJ
taxlaw-2847	323	7	contracts	contract	NOUN
taxlaw-2847	323	8	are	be	AUX
taxlaw-2847	323	9	dollardenominated	dollardenominate	VERB
taxlaw-2847	323	10	?	?	PUNCT
taxlaw-2847	324	1	•	•	NUM
taxlaw-2847	324	2	any	any	DET
taxlaw-2847	324	3	rules	rule	NOUN
taxlaw-2847	324	4	for	for	ADP
taxlaw-2847	324	5	unwinding	unwind	VERB
taxlaw-2847	324	6	existing	exist	VERB
taxlaw-2847	324	7	arrangements	arrangement	NOUN
taxlaw-2847	324	8	?	?	PUNCT
taxlaw-2847	325	1	•	•	NOUN
taxlaw-2847	325	2	phase	phase	NOUN
taxlaw-2847	325	3	-	-	PUNCT
taxlaw-2847	325	4	in	in	NOUN
taxlaw-2847	325	5	of	of	ADP
taxlaw-2847	325	6	dbcft	dbcft	ADJ
taxlaw-2847	325	7	rules	rule	NOUN
taxlaw-2847	325	8	and	and	CCONJ
taxlaw-2847	325	9	rate	rate	NOUN
taxlaw-2847	325	10	?	?	PUNCT
taxlaw-2847	326	1	transition	transition	NOUN
taxlaw-2847	326	2	162	162	NUM
taxlaw-2847	326	3	columbia	columbia	PROPN
taxlaw-2847	326	4	journal	journal	PROPN
taxlaw-2847	326	5	of	of	ADP
taxlaw-2847	326	6	tax	tax	NOUN
taxlaw-2847	326	7	law	law	NOUN
taxlaw-2847	326	8	[	[	X
taxlaw-2847	326	9	vol.8:117	vol.8:117	NOUN
taxlaw-2847	326	10	47	47	NUM
taxlaw-2847	326	11	•	•	NOUN
taxlaw-2847	326	12	enact	enact	VERB
taxlaw-2847	326	13	a	a	DET
taxlaw-2847	326	14	low	low	ADJ
taxlaw-2847	326	15	-	-	PUNCT
taxlaw-2847	326	16	rate	rate	NOUN
taxlaw-2847	326	17	corporate	corporate	ADJ
taxlaw-2847	326	18	income	income	NOUN
taxlaw-2847	326	19	tax	tax	NOUN
taxlaw-2847	326	20	or	or	CCONJ
taxlaw-2847	326	21	cash	cash	NOUN
taxlaw-2847	326	22	flow	flow	NOUN
taxlaw-2847	326	23	tax	tax	NOUN
taxlaw-2847	326	24	without	without	ADP
taxlaw-2847	326	25	border	border	NOUN
taxlaw-2847	326	26	adjustments	adjustment	NOUN
taxlaw-2847	326	27	.	.	PUNCT
taxlaw-2847	327	1	•	•	X
taxlaw-2847	327	2	perhaps	perhaps	ADV
taxlaw-2847	327	3	revise	revise	VERB
taxlaw-2847	327	4	transfer	transfer	NOUN
taxlaw-2847	327	5	pricing	pricing	NOUN
taxlaw-2847	327	6	rules	rule	NOUN
taxlaw-2847	327	7	to	to	PART
taxlaw-2847	327	8	allocate	allocate	VERB
taxlaw-2847	327	9	more	more	ADJ
taxlaw-2847	327	10	income	income	NOUN
taxlaw-2847	327	11	to	to	ADP
taxlaw-2847	327	12	the	the	DET
taxlaw-2847	327	13	destination	destination	NOUN
taxlaw-2847	327	14	country	country	NOUN
taxlaw-2847	327	15	(	(	PUNCT
taxlaw-2847	327	16	especially	especially	ADV
taxlaw-2847	327	17	income	income	NOUN
taxlaw-2847	327	18	from	from	ADP
taxlaw-2847	327	19	ip	ip	NOUN
taxlaw-2847	327	20	)	)	PUNCT
taxlaw-2847	327	21	.	.	PUNCT
taxlaw-2847	328	1	•	•	NOUN
taxlaw-2847	328	2	allocate	allocate	VERB
taxlaw-2847	328	3	residual	residual	ADJ
taxlaw-2847	328	4	profits	profit	NOUN
taxlaw-2847	328	5	(	(	PUNCT
taxlaw-2847	328	6	after	after	ADP
taxlaw-2847	328	7	allowing	allow	VERB
taxlaw-2847	328	8	a	a	DET
taxlaw-2847	328	9	fixed	fix	VERB
taxlaw-2847	328	10	rate	rate	NOUN
taxlaw-2847	328	11	of	of	ADP
taxlaw-2847	328	12	return	return	NOUN
taxlaw-2847	328	13	on	on	ADP
taxlaw-2847	328	14	manufacturing	manufacturing	NOUN
taxlaw-2847	328	15	,	,	PUNCT
taxlaw-2847	328	16	research	research	NOUN
taxlaw-2847	328	17	and	and	CCONJ
taxlaw-2847	328	18	development	development	NOUN
taxlaw-2847	328	19	,	,	PUNCT
taxlaw-2847	328	20	and	and	CCONJ
taxlaw-2847	328	21	financing	financing	NOUN
taxlaw-2847	328	22	)	)	PUNCT
taxlaw-2847	328	23	to	to	ADP
taxlaw-2847	328	24	the	the	DET
taxlaw-2847	328	25	countries	country	NOUN
taxlaw-2847	328	26	where	where	SCONJ
taxlaw-2847	328	27	sales	sale	NOUN
taxlaw-2847	328	28	occur	occur	VERB
taxlaw-2847	328	29	.	.	PUNCT
taxlaw-2847	329	1	•	•	NUM
taxlaw-2847	329	2	or	or	CCONJ
taxlaw-2847	329	3	finance	finance	VERB
taxlaw-2847	329	4	a	a	DET
taxlaw-2847	329	5	15	15	NUM
taxlaw-2847	329	6	percent	percent	NOUN
taxlaw-2847	329	7	corporate	corporate	ADJ
taxlaw-2847	329	8	tax	tax	NOUN
taxlaw-2847	329	9	rate	rate	NOUN
taxlaw-2847	329	10	and	and	CCONJ
taxlaw-2847	329	11	payroll	payroll	NOUN
taxlaw-2847	329	12	tax	tax	NOUN
taxlaw-2847	329	13	relief	relief	NOUN
taxlaw-2847	329	14	with	with	ADP
taxlaw-2847	329	15	a	a	DET
taxlaw-2847	329	16	5	5	NUM
taxlaw-2847	329	17	percent	percent	NOUN
taxlaw-2847	329	18	retail	retail	ADJ
taxlaw-2847	329	19	sales	sale	NOUN
taxlaw-2847	329	20	tax	tax	NOUN
taxlaw-2847	329	21	or	or	CCONJ
taxlaw-2847	329	22	vat	vat	NOUN
taxlaw-2847	329	23	.	.	PUNCT
taxlaw-2847	330	1	•	•	NUM
taxlaw-2847	331	1	or	or	CCONJ
taxlaw-2847	331	2	eliminate	eliminate	VERB
taxlaw-2847	331	3	the	the	DET
taxlaw-2847	331	4	dbcft	dbcft	ADJ
taxlaw-2847	331	5	wage	wage	NOUN
taxlaw-2847	331	6	deduction	deduction	NOUN
taxlaw-2847	331	7	,	,	PUNCT
taxlaw-2847	331	8	lower	low	ADJ
taxlaw-2847	331	9	the	the	DET
taxlaw-2847	331	10	tax	tax	NOUN
taxlaw-2847	331	11	rate	rate	NOUN
taxlaw-2847	331	12	by	by	ADP
taxlaw-2847	331	13	up	up	ADP
taxlaw-2847	331	14	to	to	PART
taxlaw-2847	331	15	two	two	NUM
taxlaw-2847	331	16	-	-	PUNCT
taxlaw-2847	331	17	thirds	third	NOUN
taxlaw-2847	331	18	,	,	PUNCT
taxlaw-2847	331	19	provide	provide	VERB
taxlaw-2847	331	20	payroll	payroll	NOUN
taxlaw-2847	331	21	tax	tax	NOUN
taxlaw-2847	331	22	relief	relief	NOUN
taxlaw-2847	331	23	to	to	ADP
taxlaw-2847	331	24	employees	employee	NOUN
taxlaw-2847	331	25	and	and	CCONJ
taxlaw-2847	331	26	employers	employer	NOUN
taxlaw-2847	331	27	.	.	PUNCT
taxlaw-2847	332	1	•	•	NUM
taxlaw-2847	332	2	or	or	CCONJ
taxlaw-2847	332	3	as	as	ADP
taxlaw-2847	332	4	a	a	DET
taxlaw-2847	332	5	revenue	revenue	NOUN
taxlaw-2847	332	6	and	and	CCONJ
taxlaw-2847	332	7	distributionally	distributionally	ADV
taxlaw-2847	332	8	neutral	neutral	ADJ
taxlaw-2847	332	9	alternative	alternative	NOUN
taxlaw-2847	332	10	:	:	PUNCT
taxlaw-2847	332	11	enact	enact	VERB
taxlaw-2847	332	12	a	a	DET
taxlaw-2847	332	13	12.9	12.9	NUM
taxlaw-2847	332	14	percent	percent	NOUN
taxlaw-2847	332	15	(	(	PUNCT
taxlaw-2847	332	16	tax	tax	NOUN
taxlaw-2847	332	17	-	-	PUNCT
taxlaw-2847	332	18	exclusive	exclusive	ADJ
taxlaw-2847	332	19	)	)	PUNCT
taxlaw-2847	332	20	rate	rate	NOUN
taxlaw-2847	332	21	vat	vat	NOUN
taxlaw-2847	332	22	,	,	PUNCT
taxlaw-2847	332	23	provide	provide	VERB
taxlaw-2847	332	24	payroll	payroll	NOUN
taxlaw-2847	332	25	tax	tax	NOUN
taxlaw-2847	332	26	relief	relief	NOUN
taxlaw-2847	332	27	,	,	PUNCT
taxlaw-2847	332	28	provide	provide	VERB
taxlaw-2847	332	29	vat	vat	NOUN
taxlaw-2847	332	30	offsets	offset	NOUN
taxlaw-2847	332	31	to	to	PART
taxlaw-2847	332	32	low	low	ADJ
taxlaw-2847	332	33	and	and	CCONJ
taxlaw-2847	332	34	moderate	moderate	ADJ
taxlaw-2847	332	35	income	income	NOUN
taxlaw-2847	332	36	families	family	NOUN
taxlaw-2847	332	37	,	,	PUNCT
taxlaw-2847	332	38	exempt	exempt	VERB
taxlaw-2847	332	39	150	150	NUM
taxlaw-2847	332	40	million	million	NUM
taxlaw-2847	332	41	families	family	NOUN
taxlaw-2847	332	42	from	from	ADP
taxlaw-2847	332	43	the	the	DET
taxlaw-2847	332	44	income	income	NOUN
taxlaw-2847	332	45	tax	tax	NOUN
taxlaw-2847	332	46	through	through	ADP
taxlaw-2847	332	47	a	a	DET
taxlaw-2847	332	48	$	$	SYM
taxlaw-2847	332	49	100,000	100,000	NUM
taxlaw-2847	332	50	family	family	NOUN
taxlaw-2847	332	51	exemption	exemption	NOUN
taxlaw-2847	332	52	and	and	CCONJ
taxlaw-2847	332	53	reduce	reduce	VERB
taxlaw-2847	332	54	the	the	DET
taxlaw-2847	332	55	corporate	corporate	ADJ
taxlaw-2847	332	56	income	income	NOUN
taxlaw-2847	332	57	tax	tax	NOUN
taxlaw-2847	332	58	rate	rate	NOUN
taxlaw-2847	332	59	to	to	ADP
taxlaw-2847	332	60	15	15	NUM
taxlaw-2847	332	61	percent	percent	NOUN
taxlaw-2847	332	62	.	.	PUNCT
taxlaw-2847	333	1	some	some	DET
taxlaw-2847	333	2	alternatives	alternative	NOUN
taxlaw-2847	333	3	to	to	ADP
taxlaw-2847	333	4	the	the	DET
taxlaw-2847	333	5	dbcft	dbcft	NOUN
taxlaw-2847	333	6	2017	2017	NUM
taxlaw-2847	333	7	]	]	PUNCT
taxlaw-2847	333	8	the	the	DET
taxlaw-2847	333	9	known	know	VERB
taxlaw-2847	333	10	unknowns	unknown	NOUN
taxlaw-2847	333	11	of	of	ADP
taxlaw-2847	333	12	the	the	DET
taxlaw-2847	333	13	business	business	NOUN
taxlaw-2847	333	14	tax	tax	NOUN
taxlaw-2847	333	15	reforms	reform	NOUN
taxlaw-2847	333	16	proposed	propose	VERB
taxlaw-2847	333	17	163	163	NUM
taxlaw-2847	333	18	48	48	NUM
taxlaw-2847	333	19	appendix	appendix	NOUN
taxlaw-2847	333	20	a	a	DET
taxlaw-2847	333	21	bibliography	bibliography	NOUN
taxlaw-2847	333	22	164	164	NUM
taxlaw-2847	333	23	columbia	columbia	PROPN
taxlaw-2847	333	24	journal	journal	PROPN
taxlaw-2847	333	25	of	of	ADP
taxlaw-2847	333	26	tax	tax	NOUN
taxlaw-2847	333	27	law	law	NOUN
taxlaw-2847	334	1	[	[	X
taxlaw-2847	334	2	vol.8:117	vol.8:117	PROPN
taxlaw-2847	334	3	alan	alan	PROPN
taxlaw-2847	334	4	j.	j.	PROPN
taxlaw-2847	334	5	auerbach	auerbach	PROPN
taxlaw-2847	334	6	,	,	PUNCT
taxlaw-2847	334	7	border	border	NOUN
taxlaw-2847	334	8	adjustments	adjustment	NOUN
taxlaw-2847	334	9	and	and	CCONJ
taxlaw-2847	334	10	the	the	DET
taxlaw-2847	334	11	dollar	dollar	NOUN
taxlaw-2847	334	12	,	,	PUNCT
taxlaw-2847	334	13	am	be	AUX
taxlaw-2847	334	14	.	.	PUNCT
taxlaw-2847	334	15	ent	ent	PROPN
taxlaw-2847	334	16	.	.	PUNCT
taxlaw-2847	334	17	inst	inst	PROPN
taxlaw-2847	334	18	.	.	PUNCT
taxlaw-2847	335	1	(	(	PUNCT
taxlaw-2847	335	2	feb	feb	PROPN
taxlaw-2847	335	3	.	.	PROPN
taxlaw-2847	335	4	21	21	NUM
taxlaw-2847	335	5	,	,	PUNCT
taxlaw-2847	335	6	2017	2017	NUM
taxlaw-2847	335	7	)	)	PUNCT
taxlaw-2847	335	8	,	,	PUNCT
taxlaw-2847	335	9	https://www.aei.org/publication/border-adjustment-and-the-dollar/.	https://www.aei.org/publication/border-adjustment-and-the-dollar/.	PROPN
taxlaw-2847	335	10	alan	alan	PROPN
taxlaw-2847	335	11	j.	j.	PROPN
taxlaw-2847	335	12	auerbach	auerbach	PROPN
taxlaw-2847	335	13	,	,	PUNCT
taxlaw-2847	335	14	notes	note	NOUN
taxlaw-2847	335	15	on	on	ADP
taxlaw-2847	335	16	the	the	DET
taxlaw-2847	335	17	us	us	PROPN
taxlaw-2847	335	18	wealth	wealth	NOUN
taxlaw-2847	335	19	effect	effect	NOUN
taxlaw-2847	335	20	of	of	ADP
taxlaw-2847	335	21	border	border	NOUN
taxlaw-2847	335	22	adjustment	adjustment	NOUN
taxlaw-2847	335	23	(	(	PUNCT
taxlaw-2847	335	24	feb	feb	PROPN
taxlaw-2847	335	25	.	.	PROPN
taxlaw-2847	335	26	13	13	NUM
taxlaw-2847	335	27	,	,	PUNCT
taxlaw-2847	335	28	2017	2017	NUM
taxlaw-2847	335	29	)	)	PUNCT
taxlaw-2847	335	30	,	,	PUNCT
taxlaw-2847	335	31	http://eml.berkeley.edu/~auerbach/notesontheuswealtheffectofborderadjustment.pdf	http://eml.berkeley.edu/~auerbach/notesontheuswealtheffectofborderadjustment.pdf	PROPN
taxlaw-2847	335	32	.	.	PUNCT
taxlaw-2847	335	33	alan	alan	PROPN
taxlaw-2847	335	34	j.	j.	PROPN
taxlaw-2847	335	35	auerbach	auerbach	PROPN
taxlaw-2847	335	36	,	,	PUNCT
taxlaw-2847	335	37	the	the	DET
taxlaw-2847	335	38	future	future	NOUN
taxlaw-2847	335	39	of	of	ADP
taxlaw-2847	335	40	fundamental	fundamental	ADJ
taxlaw-2847	335	41	tax	tax	NOUN
taxlaw-2847	335	42	reform	reform	NOUN
taxlaw-2847	335	43	,	,	PUNCT
taxlaw-2847	335	44	87	87	NUM
taxlaw-2847	335	45	am	am	NOUN
taxlaw-2847	335	46	.	.	PUNCT
taxlaw-2847	336	1	econ	econ	PROPN
taxlaw-2847	336	2	.	.	PUNCT
taxlaw-2847	337	1	rev	rev	PROPN
taxlaw-2847	337	2	.	.	PROPN
taxlaw-2847	338	1	143	143	NUM
taxlaw-2847	338	2	(	(	PUNCT
taxlaw-2847	338	3	1997	1997	NUM
taxlaw-2847	338	4	)	)	PUNCT
taxlaw-2847	338	5	.	.	PUNCT
taxlaw-2847	339	1	alan	alan	PROPN
taxlaw-2847	339	2	j.	j.	PROPN
taxlaw-2847	339	3	auerbach	auerbach	PROPN
taxlaw-2847	339	4	&	&	CCONJ
taxlaw-2847	339	5	douglas	douglas	PROPN
taxlaw-2847	339	6	holtz	holtz	PROPN
taxlaw-2847	339	7	-	-	PUNCT
taxlaw-2847	339	8	eakin	eakin	PROPN
taxlaw-2847	339	9	,	,	PUNCT
taxlaw-2847	339	10	the	the	DET
taxlaw-2847	339	11	role	role	NOUN
taxlaw-2847	339	12	of	of	ADP
taxlaw-2847	339	13	border	border	NOUN
taxlaw-2847	339	14	adjustments	adjustment	NOUN
taxlaw-2847	339	15	in	in	ADP
taxlaw-2847	339	16	international	international	ADJ
taxlaw-2847	339	17	taxation	taxation	NOUN
taxlaw-2847	339	18	,	,	PUNCT
taxlaw-2847	339	19	am	be	AUX
taxlaw-2847	339	20	.	.	PUNCT
taxlaw-2847	340	1	action	action	NOUN
taxlaw-2847	340	2	forum	forum	PROPN
taxlaw-2847	340	3	(	(	PUNCT
taxlaw-2847	340	4	nov	nov	PROPN
taxlaw-2847	340	5	.	.	PROPN
taxlaw-2847	340	6	30	30	NUM
taxlaw-2847	340	7	,	,	PUNCT
taxlaw-2847	340	8	2016	2016	NUM
taxlaw-2847	340	9	)	)	PUNCT
taxlaw-2847	340	10	,	,	PUNCT
taxlaw-2847	340	11	https://www.americanactionforum.org/research/14344/.	https://www.americanactionforum.org/research/14344/.	PROPN
taxlaw-2847	340	12	alan	alan	PROPN
taxlaw-2847	340	13	auerbach	auerbach	PROPN
taxlaw-2847	340	14	,	,	PUNCT
taxlaw-2847	340	15	michael	michael	PROPN
taxlaw-2847	340	16	p.	p.	PROPN
taxlaw-2847	340	17	devereux	devereux	PROPN
taxlaw-2847	340	18	,	,	PUNCT
taxlaw-2847	340	19	michael	michael	PROPN
taxlaw-2847	340	20	keen	keen	PROPN
taxlaw-2847	340	21	&	&	CCONJ
taxlaw-2847	340	22	john	john	PROPN
taxlaw-2847	340	23	vella	vella	PROPN
taxlaw-2847	340	24	,	,	PUNCT
taxlaw-2847	340	25	destination	destination	NOUN
taxlaw-2847	340	26	-	-	PUNCT
taxlaw-2847	340	27	based	base	VERB
taxlaw-2847	340	28	cash	cash	NOUN
taxlaw-2847	340	29	flow	flow	NOUN
taxlaw-2847	340	30	taxation	taxation	NOUN
taxlaw-2847	340	31	(	(	PUNCT
taxlaw-2847	340	32	oxford	oxford	PROPN
taxlaw-2847	340	33	u.	u.	PROPN
taxlaw-2847	340	34	ctr	ctr	PROPN
taxlaw-2847	340	35	.	.	PUNCT
taxlaw-2847	341	1	for	for	ADP
taxlaw-2847	341	2	bus	bus	NOUN
taxlaw-2847	341	3	.	.	PUNCT
taxlaw-2847	342	1	tax’n	tax’n	NUM
taxlaw-2847	342	2	,	,	PUNCT
taxlaw-2847	342	3	working	work	VERB
taxlaw-2847	342	4	paper	paper	NOUN
taxlaw-2847	342	5	no	no	INTJ
taxlaw-2847	342	6	.	.	PROPN
taxlaw-2847	343	1	17	17	NUM
taxlaw-2847	343	2	-	-	SYM
taxlaw-2847	343	3	01	01	NUM
taxlaw-2847	343	4	,	,	PUNCT
taxlaw-2847	343	5	2017	2017	NUM
taxlaw-2847	343	6	)	)	PUNCT
taxlaw-2847	343	7	,	,	PUNCT
taxlaw-2847	344	1	http://eml.berkeley.edu/~auerbach/cbtwp1701.pdf	http://eml.berkeley.edu/~auerbach/cbtwp1701.pdf	PROPN
taxlaw-2847	344	2	.	.	PROPN
taxlaw-2847	344	3	reuven	reuven	PROPN
taxlaw-2847	344	4	s.	s.	PROPN
taxlaw-2847	344	5	avi	avi	PROPN
taxlaw-2847	344	6	-	-	PUNCT
taxlaw-2847	344	7	yonah	yonah	ADJ
taxlaw-2847	344	8	,	,	PUNCT
taxlaw-2847	344	9	back	back	ADV
taxlaw-2847	344	10	to	to	ADP
taxlaw-2847	344	11	1913	1913	NUM
taxlaw-2847	344	12	?	?	PUNCT
taxlaw-2847	345	1	the	the	DET
taxlaw-2847	345	2	ryan	ryan	PROPN
taxlaw-2847	345	3	-	-	PUNCT
taxlaw-2847	345	4	brady	brady	PROPN
taxlaw-2847	345	5	blueprint	blueprint	NOUN
taxlaw-2847	345	6	and	and	CCONJ
taxlaw-2847	345	7	its	its	PRON
taxlaw-2847	345	8	problems	problem	NOUN
taxlaw-2847	345	9	,	,	PUNCT
taxlaw-2847	345	10	tax	tax	NOUN
taxlaw-2847	345	11	notes	note	NOUN
taxlaw-2847	345	12	(	(	PUNCT
taxlaw-2847	345	13	dec	dec	PROPN
taxlaw-2847	345	14	.	.	PROPN
taxlaw-2847	345	15	12	12	NUM
taxlaw-2847	345	16	,	,	PUNCT
taxlaw-2847	345	17	2016	2016	NUM
taxlaw-2847	345	18	)	)	PUNCT
taxlaw-2847	345	19	,	,	PUNCT
taxlaw-2847	345	20	http://repository.law.umich.edu/cgi/viewcontent.cgi?article=2820&context=articles	http://repository.law.umich.edu/cgi/viewcontent.cgi?article=2820&context=articles	PROPN
taxlaw-2847	345	21	.	.	PROPN
taxlaw-2847	345	22	reuven	reuven	PROPN
taxlaw-2847	345	23	s.	s.	PROPN
taxlaw-2847	345	24	avi	avi	PROPN
taxlaw-2847	345	25	-	-	PUNCT
taxlaw-2847	345	26	yonah	yonah	ADJ
taxlaw-2847	345	27	,	,	PUNCT
taxlaw-2847	345	28	&	&	CCONJ
taxlaw-2847	345	29	kimberly	kimberly	PROPN
taxlaw-2847	345	30	clausing	clausing	PROPN
taxlaw-2847	345	31	,	,	PUNCT
taxlaw-2847	345	32	problems	problem	NOUN
taxlaw-2847	345	33	with	with	ADP
taxlaw-2847	345	34	destination	destination	NOUN
taxlaw-2847	345	35	-	-	PUNCT
taxlaw-2847	345	36	based	base	VERB
taxlaw-2847	345	37	corporate	corporate	ADJ
taxlaw-2847	345	38	taxes	taxis	NOUN
taxlaw-2847	345	39	and	and	CCONJ
taxlaw-2847	345	40	the	the	DET
taxlaw-2847	345	41	ryan	ryan	PROPN
taxlaw-2847	345	42	blueprint	blueprint	NOUN
taxlaw-2847	345	43	,	,	PUNCT
taxlaw-2847	345	44	8	8	NUM
taxlaw-2847	345	45	colum	colum	NOUN
taxlaw-2847	345	46	.	.	PUNCT
taxlaw-2847	346	1	j.	j.	PROPN
taxlaw-2847	346	2	tax	tax	PROPN
taxlaw-2847	346	3	l.	l.	PROPN
taxlaw-2847	346	4	229	229	NUM
taxlaw-2847	346	5	(	(	PUNCT
taxlaw-2847	346	6	2017	2017	NUM
taxlaw-2847	346	7	)	)	PUNCT
taxlaw-2847	346	8	.	.	PUNCT
taxlaw-2847	347	1	johannes	johannes	PROPN
taxlaw-2847	347	2	becker	becker	PROPN
taxlaw-2847	347	3	&	&	CCONJ
taxlaw-2847	347	4	joachim	joachim	PROPN
taxlaw-2847	347	5	englisch	englisch	PROPN
taxlaw-2847	347	6	,	,	PUNCT
taxlaw-2847	347	7	a	a	DET
taxlaw-2847	347	8	european	european	ADJ
taxlaw-2847	347	9	perspective	perspective	NOUN
taxlaw-2847	347	10	on	on	ADP
taxlaw-2847	347	11	the	the	DET
taxlaw-2847	347	12	us	us	PROPN
taxlaw-2847	347	13	plans	plan	NOUN
taxlaw-2847	347	14	for	for	ADP
taxlaw-2847	347	15	a	a	DET
taxlaw-2847	347	16	destination	destination	NOUN
taxlaw-2847	347	17	based	base	VERB
taxlaw-2847	347	18	cash	cash	NOUN
taxlaw-2847	347	19	flow	flow	NOUN
taxlaw-2847	347	20	tax	tax	NOUN
taxlaw-2847	347	21	(	(	PUNCT
taxlaw-2847	347	22	mar	mar	PROPN
taxlaw-2847	347	23	.	.	PROPN
taxlaw-2847	347	24	10	10	NUM
taxlaw-2847	347	25	,	,	PUNCT
taxlaw-2847	347	26	2017	2017	NUM
taxlaw-2847	347	27	)	)	PUNCT
taxlaw-2847	347	28	,	,	PUNCT
taxlaw-2847	347	29	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2924313	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2924313	PROPN
taxlaw-2847	347	30	.	.	PUNCT
taxlaw-2847	348	1	tom	tom	PROPN
taxlaw-2847	348	2	bergin	bergin	PROPN
taxlaw-2847	348	3	&	&	CCONJ
taxlaw-2847	348	4	david	david	PROPN
taxlaw-2847	348	5	morgan	morgan	PROPN
taxlaw-2847	348	6	,	,	PUNCT
taxlaw-2847	348	7	u.s	u.s	PROPN
taxlaw-2847	348	8	.	.	PROPN
taxlaw-2847	348	9	tax	tax	NOUN
taxlaw-2847	348	10	plan	plan	NOUN
taxlaw-2847	348	11	would	would	AUX
taxlaw-2847	348	12	break	break	VERB
taxlaw-2847	348	13	wto	wto	PROPN
taxlaw-2847	348	14	rules	rule	NOUN
taxlaw-2847	348	15	,	,	PUNCT
taxlaw-2847	348	16	lawyers	lawyer	NOUN
taxlaw-2847	348	17	say	say	VERB
taxlaw-2847	348	18	,	,	PUNCT
taxlaw-2847	348	19	as	as	ADP
taxlaw-2847	348	20	eu	eu	PROPN
taxlaw-2847	348	21	business	business	PROPN
taxlaw-2847	348	22	frets	fret	NOUN
taxlaw-2847	348	23	,	,	PUNCT
taxlaw-2847	348	24	reuters	reuters	PROPN
taxlaw-2847	348	25	(	(	PUNCT
taxlaw-2847	348	26	feb	feb	PROPN
taxlaw-2847	348	27	.	.	PROPN
taxlaw-2847	348	28	1	1	NUM
taxlaw-2847	348	29	,	,	PUNCT
taxlaw-2847	348	30	2017	2017	NUM
taxlaw-2847	348	31	)	)	PUNCT
taxlaw-2847	348	32	,	,	PUNCT
taxlaw-2847	348	33	http://www.reuters.com/article/us-trump-usa-tax-tradeiduskbn15g5eh	http://www.reuters.com/article/us-trump-usa-tax-tradeiduskbn15g5eh	PROPN
taxlaw-2847	348	34	.	.	PUNCT
taxlaw-2847	349	1	stephen	stephen	PROPN
taxlaw-2847	349	2	bond	bond	PROPN
taxlaw-2847	349	3	&	&	CCONJ
taxlaw-2847	349	4	michael	michael	PROPN
taxlaw-2847	349	5	p.	p.	PROPN
taxlaw-2847	349	6	devereux	devereux	PROPN
taxlaw-2847	349	7	,	,	PUNCT
taxlaw-2847	349	8	cash	cash	NOUN
taxlaw-2847	349	9	flow	flow	NOUN
taxlaw-2847	349	10	taxes	taxis	NOUN
taxlaw-2847	349	11	in	in	ADP
taxlaw-2847	349	12	an	an	DET
taxlaw-2847	349	13	open	open	ADJ
taxlaw-2847	349	14	economy	economy	NOUN
taxlaw-2847	349	15	(	(	PUNCT
taxlaw-2847	349	16	2002	2002	NUM
taxlaw-2847	349	17	)	)	PUNCT
taxlaw-2847	349	18	,	,	PUNCT
taxlaw-2847	349	19	http://eml.berkeley.edu//~burch/bond.pdf	http://eml.berkeley.edu//~burch/bond.pdf	ADP
taxlaw-2847	349	20	jason	jason	PROPN
taxlaw-2847	349	21	bordoff	bordoff	PROPN
taxlaw-2847	349	22	,	,	PUNCT
taxlaw-2847	349	23	what	what	PRON
taxlaw-2847	349	24	would	would	AUX
taxlaw-2847	349	25	the	the	DET
taxlaw-2847	349	26	us	us	PROPN
taxlaw-2847	349	27	border	border	NOUN
taxlaw-2847	349	28	tax	tax	NOUN
taxlaw-2847	349	29	adjustment	adjustment	NOUN
taxlaw-2847	349	30	mean	mean	VERB
taxlaw-2847	349	31	for	for	ADP
taxlaw-2847	349	32	energy	energy	NOUN
taxlaw-2847	349	33	?	?	PUNCT
taxlaw-2847	349	34	,	,	PUNCT
taxlaw-2847	349	35	petroleum	petroleum	NOUN
taxlaw-2847	349	36	economist	economist	NOUN
taxlaw-2847	349	37	(	(	PUNCT
taxlaw-2847	349	38	mar	mar	PROPN
taxlaw-2847	349	39	.	.	PROPN
taxlaw-2847	349	40	14	14	NUM
taxlaw-2847	349	41	,	,	PUNCT
taxlaw-2847	349	42	2017	2017	NUM
taxlaw-2847	349	43	)	)	PUNCT
taxlaw-2847	349	44	,	,	PUNCT
taxlaw-2847	349	45	http://www.petroleum-economist.com/articles/politics-economics/northamerica/2017/what-would-the-us-border-tax-adjustment-mean-for-energy	http://www.petroleum-economist.com/articles/politics-economics/northamerica/2017/what-would-the-us-border-tax-adjustment-mean-for-energy	NOUN
taxlaw-2847	349	46	.	.	PUNCT
taxlaw-2847	350	1	keith	keith	PROPN
taxlaw-2847	350	2	bradsher	bradsher	PROPN
taxlaw-2847	350	3	,	,	PUNCT
taxlaw-2847	350	4	rachel	rachel	PROPN
taxlaw-2847	350	5	abrams	abrams	PROPN
taxlaw-2847	350	6	&	&	CCONJ
taxlaw-2847	350	7	bill	bill	PROPN
taxlaw-2847	350	8	vlasic	vlasic	PROPN
taxlaw-2847	350	9	,	,	PUNCT
taxlaw-2847	350	10	counting	count	VERB
taxlaw-2847	350	11	the	the	DET
taxlaw-2847	350	12	winners	winner	NOUN
taxlaw-2847	350	13	and	and	CCONJ
taxlaw-2847	350	14	losers	loser	NOUN
taxlaw-2847	350	15	from	from	ADP
taxlaw-2847	350	16	an	an	DET
taxlaw-2847	350	17	importbased	importbase	VERB
taxlaw-2847	350	18	tax	tax	NOUN
taxlaw-2847	350	19	,	,	PUNCT
taxlaw-2847	350	20	n.y	n.y	PROPN
taxlaw-2847	350	21	.	.	PROPN
taxlaw-2847	350	22	times	times	PROPN
taxlaw-2847	350	23	(	(	PUNCT
taxlaw-2847	350	24	jan	jan	PROPN
taxlaw-2847	350	25	.	.	PROPN
taxlaw-2847	350	26	26	26	NUM
taxlaw-2847	350	27	,	,	PUNCT
taxlaw-2847	350	28	2017	2017	NUM
taxlaw-2847	350	29	)	)	PUNCT
taxlaw-2847	350	30	,	,	PUNCT
taxlaw-2847	350	31	https://www.nytimes.com/2017/01/26/business/economy/import-tax-business-reaction.html?_r=1	https://www.nytimes.com/2017/01/26/business/economy/import-tax-business-reaction.html?_r=1	NOUN
taxlaw-2847	350	32	.	.	PUNCT
taxlaw-2847	351	1	cong	cong	PROPN
taxlaw-2847	351	2	.	.	PUNCT
taxlaw-2847	352	1	budget	budget	NOUN
taxlaw-2847	352	2	office	office	PROPN
taxlaw-2847	352	3	,	,	PUNCT
taxlaw-2847	352	4	impose	impose	VERB
taxlaw-2847	352	5	a	a	DET
taxlaw-2847	352	6	5	5	NUM
taxlaw-2847	352	7	percent	percent	NOUN
taxlaw-2847	352	8	value	value	NOUN
taxlaw-2847	352	9	-	-	PUNCT
taxlaw-2847	352	10	added	add	VERB
taxlaw-2847	352	11	tax	tax	NOUN
taxlaw-2847	352	12	(	(	PUNCT
taxlaw-2847	352	13	dec	dec	PROPN
taxlaw-2847	352	14	.	.	PROPN
taxlaw-2847	352	15	8	8	NUM
taxlaw-2847	352	16	,	,	PUNCT
taxlaw-2847	352	17	2016	2016	NUM
taxlaw-2847	352	18	)	)	PUNCT
taxlaw-2847	352	19	,	,	PUNCT
taxlaw-2847	352	20	https://www.cbo.gov/budget-options/2016/52285	https://www.cbo.gov/budget-options/2016/52285	PROPN
taxlaw-2847	352	21	.	.	PROPN
taxlaw-2847	353	1	a-1	a-1	PROPN
taxlaw-2847	353	2	2017	2017	NUM
taxlaw-2847	353	3	]	]	PUNCT
taxlaw-2847	353	4	the	the	DET
taxlaw-2847	353	5	known	know	VERB
taxlaw-2847	353	6	unknowns	unknown	NOUN
taxlaw-2847	353	7	of	of	ADP
taxlaw-2847	353	8	the	the	DET
taxlaw-2847	353	9	business	business	NOUN
taxlaw-2847	353	10	tax	tax	NOUN
taxlaw-2847	353	11	reforms	reform	NOUN
taxlaw-2847	353	12	proposed	propose	VERB
taxlaw-2847	353	13	165	165	NUM
taxlaw-2847	353	14	a-2	a-2	PROPN
taxlaw-2847	353	15	willem	willem	PROPN
taxlaw-2847	353	16	h.	h.	PROPN
taxlaw-2847	353	17	buiter	buiter	PROPN
taxlaw-2847	353	18	,	,	PUNCT
taxlaw-2847	353	19	exchange	exchange	NOUN
taxlaw-2847	353	20	rate	rate	NOUN
taxlaw-2847	353	21	implications	implication	NOUN
taxlaw-2847	353	22	of	of	ADP
taxlaw-2847	353	23	border	border	NOUN
taxlaw-2847	353	24	tax	tax	NOUN
taxlaw-2847	353	25	adjustment	adjustment	NOUN
taxlaw-2847	353	26	neutrality	neutrality	NOUN
taxlaw-2847	353	27	(	(	PUNCT
taxlaw-2847	353	28	ctr	ctr	PROPN
taxlaw-2847	353	29	.	.	PROPN
taxlaw-2847	354	1	for	for	ADP
taxlaw-2847	354	2	econ	econ	PROPN
taxlaw-2847	354	3	.	.	PUNCT
taxlaw-2847	355	1	pol’y	pol’y	NOUN
taxlaw-2847	355	2	res	re	NOUN
taxlaw-2847	355	3	.	.	PUNCT
taxlaw-2847	355	4	,	,	PUNCT
taxlaw-2847	355	5	discussion	discussion	NOUN
taxlaw-2847	355	6	paper	paper	NOUN
taxlaw-2847	355	7	no	no	INTJ
taxlaw-2847	355	8	.	.	PUNCT
taxlaw-2847	355	9	dp11885	dp11885	NOUN
taxlaw-2847	355	10	,	,	PUNCT
taxlaw-2847	355	11	2017	2017	NUM
taxlaw-2847	355	12	)	)	PUNCT
taxlaw-2847	355	13	,	,	PUNCT
taxlaw-2847	355	14	http://voxeu.org/article/exchange-rate-implicationsborder-tax-adjustment-neutrality	http://voxeu.org/article/exchange-rate-implicationsborder-tax-adjustment-neutrality	NOUN
taxlaw-2847	355	15	.	.	PUNCT
taxlaw-2847	356	1	jonathan	jonathan	PROPN
taxlaw-2847	356	2	curry	curry	PROPN
taxlaw-2847	356	3	,	,	PUNCT
taxlaw-2847	356	4	tax	tax	NOUN
taxlaw-2847	356	5	reform	reform	NOUN
taxlaw-2847	356	6	prospects	prospect	NOUN
taxlaw-2847	356	7	for	for	ADP
taxlaw-2847	356	8	2017	2017	NUM
taxlaw-2847	356	9	dimming	dim	VERB
taxlaw-2847	356	10	,	,	PUNCT
taxlaw-2847	356	11	economists	economist	NOUN
taxlaw-2847	356	12	say	say	VERB
taxlaw-2847	356	13	,	,	PUNCT
taxlaw-2847	356	14	tax	tax	NOUN
taxlaw-2847	356	15	notes	note	NOUN
taxlaw-2847	356	16	(	(	PUNCT
taxlaw-2847	356	17	mar	mar	PROPN
taxlaw-2847	356	18	.	.	PROPN
taxlaw-2847	356	19	13	13	NUM
taxlaw-2847	356	20	,	,	PUNCT
taxlaw-2847	356	21	2017	2017	NUM
taxlaw-2847	356	22	)	)	PUNCT
taxlaw-2847	356	23	,	,	PUNCT
taxlaw-2847	356	24	http://www.taxanalysts.org/content/tax-reform-prospects-2017-dimming-economists-say	http://www.taxanalysts.org/content/tax-reform-prospects-2017-dimming-economists-say	NOUN
taxlaw-2847	356	25	.	.	PUNCT
taxlaw-2847	357	1	jonathan	jonathan	PROPN
taxlaw-2847	357	2	curry	curry	PROPN
taxlaw-2847	357	3	,	,	PUNCT
taxlaw-2847	357	4	trump	trump	VERB
taxlaw-2847	357	5	comments	comment	NOUN
taxlaw-2847	357	6	breathe	breathe	VERB
taxlaw-2847	357	7	new	new	ADJ
taxlaw-2847	357	8	life	life	NOUN
taxlaw-2847	357	9	into	into	ADP
taxlaw-2847	357	10	border	border	NOUN
taxlaw-2847	357	11	-	-	PUNCT
taxlaw-2847	357	12	adjustable	adjustable	ADJ
taxlaw-2847	357	13	tax	tax	NOUN
taxlaw-2847	357	14	,	,	PUNCT
taxlaw-2847	357	15	tax	tax	NOUN
taxlaw-2847	357	16	notes	note	NOUN
taxlaw-2847	357	17	(	(	PUNCT
taxlaw-2847	357	18	feb	feb	PROPN
taxlaw-2847	357	19	.	.	PROPN
taxlaw-2847	357	20	27	27	NUM
taxlaw-2847	357	21	,	,	PUNCT
taxlaw-2847	357	22	2017	2017	NUM
taxlaw-2847	357	23	)	)	PUNCT
taxlaw-2847	357	24	,	,	PUNCT
taxlaw-2847	357	25	http://www.taxnotes.com/tax-notes-international/tax-reform/trump-comments-breathe-newlife-border-adjustable-tax/2017/02/27/18850866	http://www.taxnotes.com/tax-notes-international/tax-reform/trump-comments-breathe-newlife-border-adjustable-tax/2017/02/27/18850866	PROPN
taxlaw-2847	357	26	.	.	PUNCT
taxlaw-2847	358	1	shawn	shawn	PROPN
taxlaw-2847	358	2	donnan	donnan	PROPN
taxlaw-2847	358	3	,	,	PUNCT
taxlaw-2847	358	4	barney	barney	PROPN
taxlaw-2847	358	5	jopson	jopson	PROPN
taxlaw-2847	358	6	&	&	CCONJ
taxlaw-2847	358	7	paul	paul	PROPN
taxlaw-2847	358	8	mcclean	mcclean	PROPN
taxlaw-2847	358	9	,	,	PUNCT
taxlaw-2847	358	10	eu	eu	PROPN
taxlaw-2847	358	11	and	and	CCONJ
taxlaw-2847	358	12	others	other	NOUN
taxlaw-2847	358	13	gear	gear	VERB
taxlaw-2847	358	14	up	up	ADP
taxlaw-2847	358	15	for	for	ADP
taxlaw-2847	358	16	wto	wto	PROPN
taxlaw-2847	358	17	challenge	challenge	NOUN
taxlaw-2847	358	18	to	to	ADP
taxlaw-2847	358	19	us	us	PROPN
taxlaw-2847	358	20	border	border	NOUN
taxlaw-2847	358	21	tax	tax	NOUN
taxlaw-2847	358	22	,	,	PUNCT
taxlaw-2847	358	23	fin	fin	NOUN
taxlaw-2847	358	24	.	.	PUNCT
taxlaw-2847	359	1	times	times	PROPN
taxlaw-2847	359	2	(	(	PUNCT
taxlaw-2847	359	3	feb	feb	PROPN
taxlaw-2847	359	4	.	.	PROPN
taxlaw-2847	359	5	13	13	NUM
taxlaw-2847	359	6	,	,	PUNCT
taxlaw-2847	359	7	2017	2017	NUM
taxlaw-2847	359	8	)	)	PUNCT
taxlaw-2847	359	9	,	,	PUNCT
taxlaw-2847	359	10	http://www.ft.com/content/cdaa0b76-f20d-11e6-87586876151821a6	http://www.ft.com/content/cdaa0b76-f20d-11e6-87586876151821a6	NOUN
taxlaw-2847	359	11	.	.	PUNCT
taxlaw-2847	360	1	geoff	geoff	PROPN
taxlaw-2847	360	2	dyer	dyer	PROPN
taxlaw-2847	360	3	,	,	PUNCT
taxlaw-2847	360	4	donald	donald	PROPN
taxlaw-2847	360	5	trump	trump	NOUN
taxlaw-2847	360	6	threatens	threaten	VERB
taxlaw-2847	360	7	to	to	PART
taxlaw-2847	360	8	pull	pull	VERB
taxlaw-2847	360	9	us	we	PRON
taxlaw-2847	360	10	out	out	ADP
taxlaw-2847	360	11	of	of	ADP
taxlaw-2847	360	12	wto	wto	PROPN
taxlaw-2847	360	13	,	,	PUNCT
taxlaw-2847	360	14	fin	fin	NOUN
taxlaw-2847	361	1	.	.	PUNCT
taxlaw-2847	361	2	times	times	PROPN
taxlaw-2847	361	3	(	(	PUNCT
taxlaw-2847	361	4	july	july	PROPN
taxlaw-2847	361	5	24	24	NUM
taxlaw-2847	361	6	,	,	PUNCT
taxlaw-2847	361	7	2016	2016	NUM
taxlaw-2847	361	8	)	)	PUNCT
taxlaw-2847	361	9	,	,	PUNCT
taxlaw-2847	361	10	http://www.ft.com/content/d97b97ba-51d8-11e6-9664-e0bdc13c3bef	http://www.ft.com/content/d97b97ba-51d8-11e6-9664-e0bdc13c3bef	NOUN
taxlaw-2847	361	11	.	.	PUNCT
taxlaw-2847	362	1	brian	brian	PROPN
taxlaw-2847	362	2	faler	faler	PROPN
taxlaw-2847	362	3	,	,	PUNCT
taxlaw-2847	362	4	retailers	retailer	NOUN
taxlaw-2847	362	5	fear	fear	VERB
taxlaw-2847	362	6	massive	massive	ADJ
taxlaw-2847	362	7	tax	tax	NOUN
taxlaw-2847	362	8	increases	increase	NOUN
taxlaw-2847	362	9	under	under	ADP
taxlaw-2847	362	10	house	house	PROPN
taxlaw-2847	362	11	republican	republican	PROPN
taxlaw-2847	362	12	tax	tax	NOUN
taxlaw-2847	362	13	plan	plan	NOUN
taxlaw-2847	362	14	,	,	PUNCT
taxlaw-2847	362	15	politico	politico	NOUN
taxlaw-2847	362	16	(	(	PUNCT
taxlaw-2847	362	17	nov	nov	PROPN
taxlaw-2847	362	18	.	.	PROPN
taxlaw-2847	362	19	23	23	NUM
taxlaw-2847	362	20	,	,	PUNCT
taxlaw-2847	362	21	2016	2016	NUM
taxlaw-2847	362	22	)	)	PUNCT
taxlaw-2847	362	23	,	,	PUNCT
taxlaw-2847	362	24	http://www.politico.com/story/2016/11/retailers-fear-massive-tax-increases-under-houserepublicans-tax-plan-231817	http://www.politico.com/story/2016/11/retailers-fear-massive-tax-increases-under-houserepublicans-tax-plan-231817	PROPN
taxlaw-2847	362	25	.	.	PUNCT
taxlaw-2847	363	1	jason	jason	PROPN
taxlaw-2847	363	2	j.	j.	PROPN
taxlaw-2847	363	3	fichtner	fichtner	PROPN
taxlaw-2847	363	4	,	,	PUNCT
taxlaw-2847	363	5	veronique	veronique	PROPN
taxlaw-2847	363	6	de	de	X
taxlaw-2847	363	7	rugy	rugy	PROPN
taxlaw-2847	363	8	&	&	CCONJ
taxlaw-2847	363	9	adam	adam	PROPN
taxlaw-2847	363	10	n.	n.	PROPN
taxlaw-2847	363	11	michel	michel	PROPN
taxlaw-2847	363	12	,	,	PUNCT
taxlaw-2847	363	13	border	border	NOUN
taxlaw-2847	363	14	tax	tax	NOUN
taxlaw-2847	363	15	adjustments	adjustment	NOUN
taxlaw-2847	363	16	:	:	PUNCT
taxlaw-2847	363	17	what	what	PRON
taxlaw-2847	363	18	we	we	PRON
taxlaw-2847	363	19	know	know	VERB
taxlaw-2847	363	20	(	(	PUNCT
taxlaw-2847	363	21	not	not	PART
taxlaw-2847	363	22	much	much	ADJ
taxlaw-2847	363	23	)	)	PUNCT
taxlaw-2847	363	24	and	and	CCONJ
taxlaw-2847	363	25	what	what	PRON
taxlaw-2847	363	26	we	we	PRON
taxlaw-2847	363	27	do	do	AUX
taxlaw-2847	363	28	n’t	not	PART
taxlaw-2847	363	29	(	(	PUNCT
taxlaw-2847	363	30	all	all	DET
taxlaw-2847	363	31	the	the	DET
taxlaw-2847	363	32	rest	rest	NOUN
taxlaw-2847	363	33	)	)	PUNCT
taxlaw-2847	363	34	,	,	PUNCT
taxlaw-2847	363	35	mercatus	mercatus	PROPN
taxlaw-2847	363	36	ctr	ctr	PROPN
taxlaw-2847	363	37	.	.	PUNCT
taxlaw-2847	364	1	at	at	ADP
taxlaw-2847	364	2	george	george	PROPN
taxlaw-2847	364	3	mason	mason	PROPN
taxlaw-2847	364	4	u.	u.	PROPN
taxlaw-2847	364	5	(	(	PUNCT
taxlaw-2847	364	6	feb	feb	PROPN
taxlaw-2847	364	7	.	.	PROPN
taxlaw-2847	364	8	2017	2017	NUM
taxlaw-2847	364	9	)	)	PUNCT
taxlaw-2847	364	10	,	,	PUNCT
taxlaw-2847	364	11	http://www.mercatus.org/system/files/fichtner-border-adjustment-tax-brief-v2_0.pdf	http://www.mercatus.org/system/files/fichtner-border-adjustment-tax-brief-v2_0.pdf	PROPN
taxlaw-2847	364	12	.	.	PROPN
taxlaw-2847	364	13	jason	jason	PROPN
taxlaw-2847	364	14	furman	furman	PROPN
taxlaw-2847	364	15	,	,	PUNCT
taxlaw-2847	364	16	senior	senior	ADJ
taxlaw-2847	364	17	fellow	fellow	NOUN
taxlaw-2847	364	18	,	,	PUNCT
taxlaw-2847	364	19	peterson	peterson	NOUN
taxlaw-2847	364	20	inst	inst	PROPN
taxlaw-2847	364	21	.	.	PUNCT
taxlaw-2847	365	1	for	for	ADP
taxlaw-2847	365	2	int’l	int’l	NUM
taxlaw-2847	365	3	econ	econ	NOUN
taxlaw-2847	365	4	.	.	PUNCT
taxlaw-2847	365	5	,	,	PUNCT
taxlaw-2847	365	6	border	border	NOUN
taxlaw-2847	365	7	adjustment	adjustment	NOUN
taxlaw-2847	365	8	as	as	ADP
taxlaw-2847	365	9	tax	tax	NOUN
taxlaw-2847	365	10	policy	policy	NOUN
taxlaw-2847	365	11	and	and	CCONJ
taxlaw-2847	365	12	as	as	ADP
taxlaw-2847	365	13	macroeconomic	macroeconomic	ADJ
taxlaw-2847	365	14	policy	policy	NOUN
taxlaw-2847	365	15	,	,	PUNCT
taxlaw-2847	365	16	presentation	presentation	NOUN
taxlaw-2847	365	17	at	at	ADP
taxlaw-2847	365	18	border	border	NOUN
taxlaw-2847	365	19	tax	tax	NOUN
taxlaw-2847	365	20	adjustment	adjustment	NOUN
taxlaw-2847	365	21	and	and	CCONJ
taxlaw-2847	365	22	corporate	corporate	ADJ
taxlaw-2847	365	23	tax	tax	NOUN
taxlaw-2847	365	24	reforms	reform	NOUN
taxlaw-2847	365	25	conference	conference	NOUN
taxlaw-2847	365	26	(	(	PUNCT
taxlaw-2847	365	27	feb	feb	PROPN
taxlaw-2847	365	28	.	.	PROPN
taxlaw-2847	365	29	1	1	NUM
taxlaw-2847	365	30	,	,	PUNCT
taxlaw-2847	365	31	2017	2017	NUM
taxlaw-2847	365	32	)	)	PUNCT
taxlaw-2847	365	33	,	,	PUNCT
taxlaw-2847	365	34	http://piie.com/system/files/documents/furman20170201ppt.pdf	http://piie.com/system/files/documents/furman20170201ppt.pdf	PROPN
taxlaw-2847	365	35	.	.	PUNCT
taxlaw-2847	366	1	jason	jason	PROPN
taxlaw-2847	366	2	furman	furman	PROPN
taxlaw-2847	366	3	,	,	PUNCT
taxlaw-2847	366	4	katheryn	katheryn	PROPN
taxlaw-2847	366	5	russ	russ	PROPN
taxlaw-2847	366	6	&	&	CCONJ
taxlaw-2847	366	7	jay	jay	PROPN
taxlaw-2847	366	8	shambaugh	shambaugh	PROPN
taxlaw-2847	366	9	,	,	PUNCT
taxlaw-2847	366	10	us	us	PROPN
taxlaw-2847	366	11	tariffs	tariff	NOUN
taxlaw-2847	366	12	are	be	AUX
taxlaw-2847	366	13	an	an	DET
taxlaw-2847	366	14	arbitrary	arbitrary	ADJ
taxlaw-2847	366	15	and	and	CCONJ
taxlaw-2847	366	16	regressive	regressive	ADJ
taxlaw-2847	366	17	tax	tax	NOUN
taxlaw-2847	366	18	,	,	PUNCT
taxlaw-2847	366	19	voxeu.org	voxeu.org	X
taxlaw-2847	366	20	(	(	PUNCT
taxlaw-2847	366	21	jan	jan	PROPN
taxlaw-2847	366	22	.	.	PROPN
taxlaw-2847	366	23	12	12	NUM
taxlaw-2847	366	24	,	,	PUNCT
taxlaw-2847	366	25	2017	2017	NUM
taxlaw-2847	366	26	)	)	PUNCT
taxlaw-2847	366	27	,	,	PUNCT
taxlaw-2847	366	28	http://voxeu.org/article/us-tariffs-are-arbitrary-and-regressive-tax	http://voxeu.org/article/us-tariffs-are-arbitrary-and-regressive-tax	PROPN
taxlaw-2847	366	29	.	.	PROPN
taxlaw-2847	366	30	meghan	meghan	PROPN
taxlaw-2847	366	31	gordon	gordon	PROPN
taxlaw-2847	366	32	&	&	CCONJ
taxlaw-2847	366	33	john	john	PROPN
taxlaw-2847	366	34	kingston	kingston	PROPN
taxlaw-2847	366	35	,	,	PUNCT
taxlaw-2847	366	36	gop	gop	PROPN
taxlaw-2847	366	37	tax	tax	NOUN
taxlaw-2847	366	38	reform	reform	NOUN
taxlaw-2847	366	39	and	and	CCONJ
taxlaw-2847	366	40	what	what	PRON
taxlaw-2847	366	41	’s	’	VERB
taxlaw-2847	366	42	at	at	ADP
taxlaw-2847	366	43	stake	stake	NOUN
taxlaw-2847	366	44	for	for	ADP
taxlaw-2847	366	45	the	the	DET
taxlaw-2847	366	46	oil	oil	NOUN
taxlaw-2847	366	47	industry	industry	NOUN
taxlaw-2847	366	48	,	,	PUNCT
taxlaw-2847	366	49	platts	platts	PROPN
taxlaw-2847	366	50	:	:	PUNCT
taxlaw-2847	366	51	s&p	s&p	PROPN
taxlaw-2847	366	52	global	global	NOUN
taxlaw-2847	366	53	(	(	PUNCT
taxlaw-2847	366	54	jan	jan	PROPN
taxlaw-2847	366	55	.	.	PROPN
taxlaw-2847	366	56	19	19	NUM
taxlaw-2847	366	57	,	,	PUNCT
taxlaw-2847	366	58	2017	2017	NUM
taxlaw-2847	366	59	)	)	PUNCT
taxlaw-2847	366	60	,	,	PUNCT
taxlaw-2847	366	61	http://blogs.platts.com/2017/01/19/gop-tax-reform-oil-industry/.	http://blogs.platts.com/2017/01/19/gop-tax-reform-oil-industry/.	PROPN
taxlaw-2847	366	62	michael	michael	PROPN
taxlaw-2847	366	63	j.	j.	PROPN
taxlaw-2847	366	64	graetz	graetz	PROPN
taxlaw-2847	366	65	,	,	PUNCT
taxlaw-2847	366	66	100	100	NUM
taxlaw-2847	366	67	million	million	NUM
taxlaw-2847	366	68	unnecessary	unnecessary	ADJ
taxlaw-2847	366	69	returns	return	NOUN
taxlaw-2847	366	70	:	:	PUNCT
taxlaw-2847	366	71	a	a	DET
taxlaw-2847	366	72	simple	simple	ADJ
taxlaw-2847	366	73	,	,	PUNCT
taxlaw-2847	366	74	fair	fair	ADJ
taxlaw-2847	366	75	,	,	PUNCT
taxlaw-2847	366	76	and	and	CCONJ
taxlaw-2847	366	77	competitive	competitive	ADJ
taxlaw-2847	366	78	tax	tax	NOUN
taxlaw-2847	366	79	plan	plan	NOUN
taxlaw-2847	366	80	for	for	ADP
taxlaw-2847	366	81	the	the	DET
taxlaw-2847	366	82	united	united	PROPN
taxlaw-2847	366	83	states	states	PROPN
taxlaw-2847	366	84	(	(	PUNCT
taxlaw-2847	366	85	2010	2010	NUM
taxlaw-2847	366	86	)	)	PUNCT
taxlaw-2847	366	87	.	.	PUNCT
taxlaw-2847	367	1	michael	michael	PROPN
taxlaw-2847	367	2	j.	j.	PROPN
taxlaw-2847	367	3	graetz	graetz	PROPN
taxlaw-2847	367	4	,	,	PUNCT
taxlaw-2847	367	5	the	the	DET
taxlaw-2847	367	6	tax	tax	NOUN
taxlaw-2847	367	7	reform	reform	NOUN
taxlaw-2847	367	8	road	road	NOUN
taxlaw-2847	367	9	not	not	PART
taxlaw-2847	367	10	taken	take	VERB
taxlaw-2847	367	11	-yet	-yet	NOUN
taxlaw-2847	367	12	,	,	PUNCT
taxlaw-2847	367	13	67	67	NUM
taxlaw-2847	367	14	nat’l	nat’l	NOUN
taxlaw-2847	367	15	tax	tax	NOUN
taxlaw-2847	367	16	j.	j.	PROPN
taxlaw-2847	367	17	419	419	NUM
taxlaw-2847	367	18	(	(	PUNCT
taxlaw-2847	367	19	2004	2004	NUM
taxlaw-2847	367	20	)	)	PUNCT
taxlaw-2847	367	21	.	.	PUNCT
taxlaw-2847	368	1	166	166	NUM
taxlaw-2847	368	2	columbia	columbia	PROPN
taxlaw-2847	368	3	journal	journal	PROPN
taxlaw-2847	368	4	of	of	ADP
taxlaw-2847	368	5	tax	tax	NOUN
taxlaw-2847	368	6	law	law	NOUN
taxlaw-2847	368	7	[	[	X
taxlaw-2847	368	8	vol.8:117	vol.8:117	PROPN
taxlaw-2847	368	9	a-3	a-3	PROPN
taxlaw-2847	368	10	megan	megan	PROPN
taxlaw-2847	368	11	greene	greene	PROPN
taxlaw-2847	368	12	,	,	PUNCT
taxlaw-2847	368	13	us	us	PROPN
taxlaw-2847	368	14	border	border	NOUN
taxlaw-2847	368	15	adjustment	adjustment	NOUN
taxlaw-2847	368	16	tax	tax	NOUN
taxlaw-2847	368	17	:	:	PUNCT
taxlaw-2847	368	18	the	the	DET
taxlaw-2847	368	19	path	path	NOUN
taxlaw-2847	368	20	to	to	ADP
taxlaw-2847	368	21	stagflation	stagflation	NOUN
taxlaw-2847	368	22	,	,	PUNCT
taxlaw-2847	368	23	debt	debt	NOUN
taxlaw-2847	368	24	and	and	CCONJ
taxlaw-2847	368	25	deflation	deflation	NOUN
taxlaw-2847	368	26	?	?	PUNCT
taxlaw-2847	368	27	,	,	PUNCT
taxlaw-2847	368	28	manulife	manulife	NOUN
taxlaw-2847	368	29	asset	asset	NOUN
taxlaw-2847	368	30	mgmt	mgmt	PROPN
taxlaw-2847	368	31	.	.	PUNCT
taxlaw-2847	368	32	:	:	PUNCT
taxlaw-2847	369	1	market	market	NOUN
taxlaw-2847	369	2	views	view	NOUN
taxlaw-2847	369	3	and	and	CCONJ
taxlaw-2847	369	4	insights	insight	NOUN
taxlaw-2847	369	5	(	(	PUNCT
taxlaw-2847	369	6	jan	jan	PROPN
taxlaw-2847	369	7	.	.	PROPN
taxlaw-2847	369	8	26	26	NUM
taxlaw-2847	369	9	,	,	PUNCT
taxlaw-2847	369	10	2017	2017	NUM
taxlaw-2847	369	11	)	)	PUNCT
taxlaw-2847	369	12	,	,	PUNCT
taxlaw-2847	369	13	http://www.manulifeam.com/us/research-and-insights/market-views-and-insights/us-borderadjustment-tax-the-path-to-stagflation-debt-and-deflation/.	http://www.manulifeam.com/us/research-and-insights/market-views-and-insights/us-borderadjustment-tax-the-path-to-stagflation-debt-and-deflation/.	PROPN
taxlaw-2847	369	14	itai	itai	PROPN
taxlaw-2847	369	15	grinberg	grinberg	PROPN
taxlaw-2847	369	16	,	,	PUNCT
taxlaw-2847	369	17	where	where	SCONJ
taxlaw-2847	369	18	credit	credit	NOUN
taxlaw-2847	369	19	is	be	AUX
taxlaw-2847	369	20	due	due	ADJ
taxlaw-2847	369	21	:	:	PUNCT
taxlaw-2847	369	22	advantages	advantage	NOUN
taxlaw-2847	369	23	of	of	ADP
taxlaw-2847	369	24	the	the	DET
taxlaw-2847	369	25	credit	credit	NOUN
taxlaw-2847	369	26	-	-	PUNCT
taxlaw-2847	369	27	invoice	invoice	NOUN
taxlaw-2847	369	28	method	method	NOUN
taxlaw-2847	369	29	for	for	ADP
taxlaw-2847	369	30	a	a	DET
taxlaw-2847	369	31	partial	partial	ADJ
taxlaw-2847	369	32	replacement	replacement	NOUN
taxlaw-2847	369	33	vat	vat	NOUN
taxlaw-2847	369	34	,	,	PUNCT
taxlaw-2847	369	35	63	63	NUM
taxlaw-2847	369	36	tax	tax	NOUN
taxlaw-2847	369	37	l.	l.	PROPN
taxlaw-2847	369	38	rev	rev	PROPN
taxlaw-2847	369	39	.	.	PROPN
taxlaw-2847	369	40	309	309	NUM
taxlaw-2847	369	41	(	(	PUNCT
taxlaw-2847	369	42	2009	2009	NUM
taxlaw-2847	369	43	)	)	PUNCT
taxlaw-2847	369	44	.	.	PUNCT
taxlaw-2847	370	1	david	david	PROPN
taxlaw-2847	370	2	p.	p.	PROPN
taxlaw-2847	370	3	hariton	hariton	PROPN
taxlaw-2847	370	4	,	,	PUNCT
taxlaw-2847	370	5	financial	financial	ADJ
taxlaw-2847	370	6	transactions	transaction	NOUN
taxlaw-2847	370	7	and	and	CCONJ
taxlaw-2847	370	8	the	the	DET
taxlaw-2847	370	9	border	border	NOUN
taxlaw-2847	370	10	-	-	PUNCT
taxlaw-2847	370	11	adjusted	adjust	VERB
taxlaw-2847	370	12	cash	cash	NOUN
taxlaw-2847	370	13	flow	flow	NOUN
taxlaw-2847	370	14	tax	tax	NOUN
taxlaw-2847	370	15	,	,	PUNCT
taxlaw-2847	370	16	tax	tax	NOUN
taxlaw-2847	370	17	notes	note	NOUN
taxlaw-2847	370	18	(	(	PUNCT
taxlaw-2847	370	19	jan	jan	PROPN
taxlaw-2847	370	20	.	.	PROPN
taxlaw-2847	370	21	9	9	NUM
taxlaw-2847	370	22	,	,	PUNCT
taxlaw-2847	370	23	2017	2017	NUM
taxlaw-2847	370	24	)	)	PUNCT
taxlaw-2847	370	25	,	,	PUNCT
taxlaw-2847	370	26	http://www.taxanalysts.org/content/financial-transactions-and-border-adjusted-cash-flow-tax	http://www.taxanalysts.org/content/financial-transactions-and-border-adjusted-cash-flow-tax	PROPN
taxlaw-2847	370	27	.	.	PUNCT
taxlaw-2847	371	1	mindy	mindy	PROPN
taxlaw-2847	371	2	herzfeld	herzfeld	PROPN
taxlaw-2847	371	3	,	,	PUNCT
taxlaw-2847	371	4	news	news	NOUN
taxlaw-2847	371	5	analysis	analysis	NOUN
taxlaw-2847	371	6	:	:	PUNCT
taxlaw-2847	371	7	a	a	DET
taxlaw-2847	371	8	better	well	ADJ
taxlaw-2847	371	9	way	way	NOUN
taxlaw-2847	371	10	on	on	ADP
taxlaw-2847	371	11	border	border	NOUN
taxlaw-2847	371	12	adjustability	adjustability	NOUN
taxlaw-2847	371	13	,	,	PUNCT
taxlaw-2847	371	14	tax	tax	NOUN
taxlaw-2847	371	15	notes	note	NOUN
taxlaw-2847	371	16	(	(	PUNCT
taxlaw-2847	371	17	feb	feb	PROPN
taxlaw-2847	371	18	.	.	PROPN
taxlaw-2847	371	19	20	20	NUM
taxlaw-2847	371	20	,	,	PUNCT
taxlaw-2847	371	21	2017	2017	NUM
taxlaw-2847	371	22	)	)	PUNCT
taxlaw-2847	371	23	,	,	PUNCT
taxlaw-2847	371	24	http://www.taxnotes.com/tax-notes-international/tax-reform/news-analysis-better-way-borderadjustability/2017/02/20/18843196	http://www.taxnotes.com/tax-notes-international/tax-reform/news-analysis-better-way-borderadjustability/2017/02/20/18843196	PROPN
taxlaw-2847	371	25	.	.	PUNCT
taxlaw-2847	372	1	mindy	mindy	PROPN
taxlaw-2847	372	2	herzfeld	herzfeld	PROPN
taxlaw-2847	372	3	,	,	PUNCT
taxlaw-2847	372	4	news	news	NOUN
taxlaw-2847	372	5	analysis	analysis	NOUN
taxlaw-2847	372	6	:	:	PUNCT
taxlaw-2847	372	7	tax	tax	NOUN
taxlaw-2847	372	8	reform	reform	NOUN
taxlaw-2847	372	9	-all	-all	ADV
taxlaw-2847	372	10	about	about	ADP
taxlaw-2847	372	11	passthroughs	passthrough	NOUN
taxlaw-2847	372	12	,	,	PUNCT
taxlaw-2847	372	13	tax	tax	NOUN
taxlaw-2847	372	14	notes	note	NOUN
taxlaw-2847	372	15	(	(	PUNCT
taxlaw-2847	372	16	feb	feb	PROPN
taxlaw-2847	372	17	.	.	PROPN
taxlaw-2847	372	18	6	6	NUM
taxlaw-2847	372	19	,	,	PUNCT
taxlaw-2847	372	20	2017	2017	NUM
taxlaw-2847	372	21	)	)	PUNCT
taxlaw-2847	372	22	,	,	PUNCT
taxlaw-2847	372	23	http://www.taxnotes.com/tax-notes-international/tax-reform/news-analysis-tax-reform-all-aboutpassthroughs/2017/02/06/18829411	http://www.taxnotes.com/tax-notes-international/tax-reform/news-analysis-tax-reform-all-aboutpassthroughs/2017/02/06/18829411	PROPN
taxlaw-2847	372	24	.	.	PUNCT
taxlaw-2847	373	1	mindy	mindy	PROPN
taxlaw-2847	373	2	herzfeld	herzfeld	PROPN
taxlaw-2847	373	3	,	,	PUNCT
taxlaw-2847	373	4	news	news	NOUN
taxlaw-2847	373	5	analysis	analysis	NOUN
taxlaw-2847	373	6	:	:	PUNCT
taxlaw-2847	373	7	economics	economic	NOUN
taxlaw-2847	373	8	-the	-the	DET
taxlaw-2847	373	9	real	real	ADJ
taxlaw-2847	373	10	appeal	appeal	NOUN
taxlaw-2847	373	11	of	of	ADP
taxlaw-2847	373	12	the	the	DET
taxlaw-2847	373	13	border	border	NOUN
taxlaw-2847	373	14	adjustment	adjustment	NOUN
taxlaw-2847	373	15	tax	tax	NOUN
taxlaw-2847	373	16	,	,	PUNCT
taxlaw-2847	373	17	tax	tax	NOUN
taxlaw-2847	373	18	notes	note	NOUN
taxlaw-2847	373	19	(	(	PUNCT
taxlaw-2847	373	20	mar	mar	PROPN
taxlaw-2847	373	21	.	.	PROPN
taxlaw-2847	373	22	13	13	NUM
taxlaw-2847	373	23	,	,	PUNCT
taxlaw-2847	373	24	2017	2017	NUM
taxlaw-2847	373	25	)	)	PUNCT
taxlaw-2847	373	26	,	,	PUNCT
taxlaw-2847	373	27	http://www.taxnotes.com/tax-reform/news-analysis-economics-real-appealborder-adjustment-tax	http://www.taxnotes.com/tax-reform/news-analysis-economics-real-appealborder-adjustment-tax	NOUN
taxlaw-2847	373	28	.	.	PUNCT
taxlaw-2847	374	1	mindy	mindy	PROPN
taxlaw-2847	374	2	herzfeld	herzfeld	PROPN
taxlaw-2847	374	3	,	,	PUNCT
taxlaw-2847	374	4	news	news	NOUN
taxlaw-2847	374	5	analysis	analysis	NOUN
taxlaw-2847	374	6	:	:	PUNCT
taxlaw-2847	374	7	reality	reality	NOUN
taxlaw-2847	374	8	check	check	NOUN
taxlaw-2847	374	9	on	on	ADP
taxlaw-2847	374	10	a	a	DET
taxlaw-2847	374	11	destination	destination	NOUN
taxlaw-2847	374	12	-	-	PUNCT
taxlaw-2847	374	13	based	base	VERB
taxlaw-2847	374	14	cash	cash	NOUN
taxlaw-2847	374	15	flow	flow	NOUN
taxlaw-2847	374	16	tax	tax	NOUN
taxlaw-2847	374	17	in	in	ADP
taxlaw-2847	374	18	2017	2017	NUM
taxlaw-2847	374	19	,	,	PUNCT
taxlaw-2847	374	20	tax	tax	NOUN
taxlaw-2847	374	21	notes	note	NOUN
taxlaw-2847	374	22	(	(	PUNCT
taxlaw-2847	374	23	dec	dec	PROPN
taxlaw-2847	374	24	.	.	PROPN
taxlaw-2847	374	25	5	5	NUM
taxlaw-2847	374	26	,	,	PUNCT
taxlaw-2847	374	27	2016	2016	NUM
taxlaw-2847	374	28	)	)	PUNCT
taxlaw-2847	374	29	,	,	PUNCT
taxlaw-2847	374	30	http://www.taxnotes.com/worldwide-tax-daily/tax-reform/news-analysisreality-check-destination-based-cash-flow-tax-2017/2016/12/05/18688971	http://www.taxnotes.com/worldwide-tax-daily/tax-reform/news-analysisreality-check-destination-based-cash-flow-tax-2017/2016/12/05/18688971	PROPN
taxlaw-2847	374	31	.	.	PUNCT
taxlaw-2847	375	1	mindy	mindy	PROPN
taxlaw-2847	375	2	herzfeld	herzfeld	PROPN
taxlaw-2847	375	3	,	,	PUNCT
taxlaw-2847	375	4	news	news	NOUN
taxlaw-2847	375	5	analysis	analysis	NOUN
taxlaw-2847	375	6	:	:	PUNCT
taxlaw-2847	375	7	who	who	PRON
taxlaw-2847	375	8	will	will	AUX
taxlaw-2847	375	9	pay	pay	VERB
taxlaw-2847	375	10	for	for	ADP
taxlaw-2847	375	11	tax	tax	NOUN
taxlaw-2847	375	12	reform	reform	NOUN
taxlaw-2847	375	13	?	?	PUNCT
taxlaw-2847	375	14	,	,	PUNCT
taxlaw-2847	375	15	tax	tax	NOUN
taxlaw-2847	375	16	notes	note	NOUN
taxlaw-2847	375	17	(	(	PUNCT
taxlaw-2847	375	18	feb	feb	PROPN
taxlaw-2847	375	19	.	.	PROPN
taxlaw-2847	375	20	13	13	NUM
taxlaw-2847	375	21	,	,	PUNCT
taxlaw-2847	375	22	2017	2017	NUM
taxlaw-2847	375	23	)	)	PUNCT
taxlaw-2847	375	24	,	,	PUNCT
taxlaw-2847	375	25	http://www.taxnotes.com/tax-notes-today/tax-reform/news-analysis-who-will-pay-taxreform/2017/02/13/18835631	http://www.taxnotes.com/tax-notes-today/tax-reform/news-analysis-who-will-pay-taxreform/2017/02/13/18835631	INTJ
taxlaw-2847	375	26	.	.	PUNCT
taxlaw-2847	376	1	press	press	NOUN
taxlaw-2847	376	2	release	release	NOUN
taxlaw-2847	376	3	,	,	PUNCT
taxlaw-2847	376	4	house	house	NOUN
taxlaw-2847	376	5	comm	comm	NOUN
taxlaw-2847	376	6	.	.	PUNCT
taxlaw-2847	377	1	on	on	ADP
taxlaw-2847	377	2	ways	way	NOUN
taxlaw-2847	377	3	and	and	CCONJ
taxlaw-2847	377	4	means	mean	NOUN
taxlaw-2847	377	5	,	,	PUNCT
taxlaw-2847	377	6	chairman	chairman	PROPN
taxlaw-2847	377	7	brady	brady	PROPN
taxlaw-2847	377	8	delivers	deliver	VERB
taxlaw-2847	377	9	remarks	remark	NOUN
taxlaw-2847	377	10	at	at	ADP
taxlaw-2847	377	11	the	the	DET
taxlaw-2847	377	12	u.s	u.s	PROPN
taxlaw-2847	377	13	.	.	PROPN
taxlaw-2847	377	14	chamber	chamber	PROPN
taxlaw-2847	377	15	of	of	ADP
taxlaw-2847	377	16	commerce	commerce	PROPN
taxlaw-2847	377	17	(	(	PUNCT
taxlaw-2847	377	18	jan	jan	PROPN
taxlaw-2847	377	19	.	.	PROPN
taxlaw-2847	377	20	24	24	NUM
taxlaw-2847	377	21	,	,	PUNCT
taxlaw-2847	377	22	2017	2017	NUM
taxlaw-2847	377	23	)	)	PUNCT
taxlaw-2847	377	24	,	,	PUNCT
taxlaw-2847	377	25	http://waysandmeans.house.gov/chairman-brady-deliversremarks-u-s-chamber-commerce/.	http://waysandmeans.house.gov/chairman-brady-deliversremarks-u-s-chamber-commerce/.	PROPN
taxlaw-2847	377	26	daniel	daniel	PROPN
taxlaw-2847	377	27	p.	p.	PROPN
taxlaw-2847	377	28	hui	hui	PROPN
taxlaw-2847	377	29	&	&	CCONJ
taxlaw-2847	377	30	michael	michael	PROPN
taxlaw-2847	377	31	feroli	feroli	PROPN
taxlaw-2847	377	32	,	,	PUNCT
taxlaw-2847	377	33	border	border	NOUN
taxlaw-2847	377	34	adjustment	adjustment	NOUN
taxlaw-2847	377	35	and	and	CCONJ
taxlaw-2847	377	36	fx	fx	PROPN
taxlaw-2847	377	37	,	,	PUNCT
taxlaw-2847	377	38	j.p	j.p	PROPN
taxlaw-2847	377	39	.	.	PROPN
taxlaw-2847	377	40	morgan	morgan	PROPN
taxlaw-2847	377	41	(	(	PUNCT
taxlaw-2847	377	42	feb	feb	PROPN
taxlaw-2847	377	43	.	.	PROPN
taxlaw-2847	377	44	15	15	NUM
taxlaw-2847	377	45	,	,	PUNCT
taxlaw-2847	377	46	2017	2017	NUM
taxlaw-2847	377	47	)	)	PUNCT
taxlaw-2847	377	48	.	.	PUNCT
taxlaw-2847	378	1	gary	gary	PROPN
taxlaw-2847	378	2	clyde	clyde	PROPN
taxlaw-2847	378	3	hurfauer	hurfauer	PROPN
taxlaw-2847	378	4	&	&	CCONJ
taxlaw-2847	378	5	zhiyao	zhiyao	PROPN
taxlaw-2847	378	6	(	(	PUNCT
taxlaw-2847	378	7	lucy	lucy	PROPN
taxlaw-2847	378	8	)	)	PUNCT
taxlaw-2847	378	9	lu	lu	PROPN
taxlaw-2847	378	10	,	,	PUNCT
taxlaw-2847	378	11	pb	pb	ADP
taxlaw-2847	378	12	17	17	NUM
taxlaw-2847	378	13	-	-	SYM
taxlaw-2847	378	14	3	3	NUM
taxlaw-2847	378	15	border	border	NOUN
taxlaw-2847	378	16	tax	tax	NOUN
taxlaw-2847	378	17	adjustments	adjustment	NOUN
taxlaw-2847	378	18	:	:	PUNCT
taxlaw-2847	378	19	assessing	assess	VERB
taxlaw-2847	378	20	risks	risk	NOUN
taxlaw-2847	378	21	and	and	CCONJ
taxlaw-2847	378	22	rewards	reward	NOUN
taxlaw-2847	378	23	,	,	PUNCT
taxlaw-2847	378	24	peterson	peterson	NOUN
taxlaw-2847	378	25	inst	inst	PROPN
taxlaw-2847	378	26	.	.	PUNCT
taxlaw-2847	379	1	for	for	ADP
taxlaw-2847	379	2	int’l	int’l	NUM
taxlaw-2847	379	3	econ	econ	NOUN
taxlaw-2847	379	4	.	.	PUNCT
taxlaw-2847	380	1	(	(	PUNCT
taxlaw-2847	380	2	jan	jan	PROPN
taxlaw-2847	380	3	.	.	PROPN
taxlaw-2847	380	4	2017	2017	NUM
taxlaw-2847	380	5	)	)	PUNCT
taxlaw-2847	380	6	,	,	PUNCT
taxlaw-2847	380	7	http://piie.com/system/files/documents/pb173.pdf	http://piie.com/system/files/documents/pb173.pdf	NOUN
taxlaw-2847	380	8	.	.	PUNCT
taxlaw-2847	381	1	barney	barney	PROPN
taxlaw-2847	381	2	jopson	jopson	PROPN
taxlaw-2847	381	3	&	&	CCONJ
taxlaw-2847	381	4	sam	sam	PROPN
taxlaw-2847	381	5	fleming	fleming	PROPN
taxlaw-2847	381	6	,	,	PUNCT
taxlaw-2847	381	7	us	we	PRON
taxlaw-2847	381	8	will	will	AUX
taxlaw-2847	381	9	‘	'	PUNCT
taxlaw-2847	381	10	leapfrog	leapfrog	VERB
taxlaw-2847	381	11	’	'	PUNCT
taxlaw-2847	381	12	the	the	DET
taxlaw-2847	381	13	world	world	NOUN
taxlaw-2847	381	14	with	with	ADP
taxlaw-2847	381	15	tax	tax	NOUN
taxlaw-2847	381	16	reforms	reform	NOUN
taxlaw-2847	381	17	,	,	PUNCT
taxlaw-2847	381	18	says	say	VERB
taxlaw-2847	381	19	kevin	kevin	PROPN
taxlaw-2847	381	20	brady	brady	PROPN
taxlaw-2847	381	21	,	,	PUNCT
taxlaw-2847	381	22	fin	fin	PROPN
taxlaw-2847	381	23	.	.	PUNCT
taxlaw-2847	382	1	times	times	PROPN
taxlaw-2847	382	2	(	(	PUNCT
taxlaw-2847	382	3	feb	feb	PROPN
taxlaw-2847	382	4	.	.	PROPN
taxlaw-2847	382	5	1	1	NUM
taxlaw-2847	382	6	,	,	PUNCT
taxlaw-2847	382	7	2017	2017	NUM
taxlaw-2847	382	8	)	)	PUNCT
taxlaw-2847	382	9	,	,	PUNCT
taxlaw-2847	382	10	http://www.ft.com/content/8068420e-e887-11e6-893c-082c54a7f539	http://www.ft.com/content/8068420e-e887-11e6-893c-082c54a7f539	PROPN
taxlaw-2847	382	11	.	.	NOUN
taxlaw-2847	382	12	2017	2017	NUM
taxlaw-2847	382	13	]	]	PUNCT
taxlaw-2847	382	14	the	the	DET
taxlaw-2847	382	15	known	know	VERB
taxlaw-2847	382	16	unknowns	unknown	NOUN
taxlaw-2847	382	17	of	of	ADP
taxlaw-2847	382	18	the	the	DET
taxlaw-2847	382	19	business	business	NOUN
taxlaw-2847	382	20	tax	tax	NOUN
taxlaw-2847	382	21	reforms	reform	NOUN
taxlaw-2847	382	22	proposed	propose	VERB
taxlaw-2847	382	23	167	167	NUM
taxlaw-2847	382	24	a-4	a-4	PROPN
taxlaw-2847	382	25	kezie	kezie	NOUN
taxlaw-2847	382	26	mckeague	mckeague	NOUN
taxlaw-2847	382	27	,	,	PUNCT
taxlaw-2847	382	28	viewpoint	viewpoint	NOUN
taxlaw-2847	382	29	:	:	PUNCT
taxlaw-2847	382	30	four	four	NUM
taxlaw-2847	382	31	reasons	reason	NOUN
taxlaw-2847	382	32	why	why	SCONJ
taxlaw-2847	382	33	the	the	DET
taxlaw-2847	382	34	u.s.-chile	u.s.-chile	ADJ
taxlaw-2847	382	35	tax	tax	NOUN
taxlaw-2847	382	36	treaty	treaty	NOUN
taxlaw-2847	382	37	is	be	AUX
taxlaw-2847	382	38	vital	vital	ADJ
taxlaw-2847	382	39	,	,	PUNCT
taxlaw-2847	382	40	americas	americas	PROPN
taxlaw-2847	382	41	society	society	PROPN
taxlaw-2847	382	42	/	/	SYM
taxlaw-2847	382	43	council	council	NOUN
taxlaw-2847	382	44	of	of	ADP
taxlaw-2847	382	45	the	the	DET
taxlaw-2847	382	46	americas	americas	PROPN
taxlaw-2847	382	47	(	(	PUNCT
taxlaw-2847	382	48	june	june	PROPN
taxlaw-2847	382	49	20	20	NUM
taxlaw-2847	382	50	,	,	PUNCT
taxlaw-2847	382	51	2016	2016	NUM
taxlaw-2847	382	52	)	)	PUNCT
taxlaw-2847	382	53	,	,	PUNCT
taxlaw-2847	382	54	http://www.as-coa.org/articles/viewpoint-fourreasons-why-us-chile-tax-treaty-vital	http://www.as-coa.org/articles/viewpoint-fourreasons-why-us-chile-tax-treaty-vital	ADJ
taxlaw-2847	382	55	.	.	PUNCT
taxlaw-2847	383	1	david	david	PROPN
taxlaw-2847	383	2	mericle	mericle	PROPN
taxlaw-2847	383	3	,	,	PUNCT
taxlaw-2847	383	4	alec	alec	PROPN
taxlaw-2847	383	5	phillips	phillips	PROPN
taxlaw-2847	383	6	&	&	CCONJ
taxlaw-2847	383	7	daan	daan	PROPN
taxlaw-2847	383	8	struyven	struyven	PROPN
taxlaw-2847	383	9	,	,	PUNCT
taxlaw-2847	383	10	us	us	PROPN
taxlaw-2847	383	11	daily	daily	ADV
taxlaw-2847	383	12	:	:	PUNCT
taxlaw-2847	383	13	what	what	PRON
taxlaw-2847	383	14	would	would	AUX
taxlaw-2847	383	15	the	the	DET
taxlaw-2847	383	16	transition	transition	NOUN
taxlaw-2847	383	17	to	to	PART
taxlaw-2847	383	18	destinationbased	destinationbased	ADJ
taxlaw-2847	383	19	taxation	taxation	NOUN
taxlaw-2847	383	20	look	look	VERB
taxlaw-2847	383	21	like	like	ADP
taxlaw-2847	383	22	?	?	PUNCT
taxlaw-2847	383	23	,	,	PUNCT
taxlaw-2847	383	24	goldman	goldman	PROPN
taxlaw-2847	383	25	sachs	sachs	PROPN
taxlaw-2847	383	26	economics	economics	PROPN
taxlaw-2847	383	27	research	research	PROPN
taxlaw-2847	383	28	(	(	PUNCT
taxlaw-2847	383	29	dec	dec	PROPN
taxlaw-2847	383	30	.	.	PROPN
taxlaw-2847	383	31	8	8	NUM
taxlaw-2847	383	32	,	,	PUNCT
taxlaw-2847	383	33	2016	2016	NUM
taxlaw-2847	383	34	)	)	PUNCT
taxlaw-2847	383	35	.	.	PUNCT
taxlaw-2847	384	1	gregory	gregory	PROPN
taxlaw-2847	384	2	meyer	meyer	PROPN
taxlaw-2847	384	3	&	&	CCONJ
taxlaw-2847	384	4	david	david	PROPN
taxlaw-2847	384	5	sheppard	sheppard	PROPN
taxlaw-2847	384	6	,	,	PUNCT
taxlaw-2847	384	7	why	why	SCONJ
taxlaw-2847	384	8	a	a	DET
taxlaw-2847	384	9	us	us	PROPN
taxlaw-2847	384	10	border	border	NOUN
taxlaw-2847	384	11	adjustment	adjustment	NOUN
taxlaw-2847	384	12	tax	tax	NOUN
taxlaw-2847	384	13	would	would	AUX
taxlaw-2847	384	14	matter	matter	VERB
taxlaw-2847	384	15	for	for	ADP
taxlaw-2847	384	16	the	the	DET
taxlaw-2847	384	17	oil	oil	NOUN
taxlaw-2847	384	18	price	price	NOUN
taxlaw-2847	384	19	,	,	PUNCT
taxlaw-2847	384	20	fin	fin	NOUN
taxlaw-2847	384	21	.	.	PUNCT
taxlaw-2847	384	22	times	times	PROPN
taxlaw-2847	384	23	(	(	PUNCT
taxlaw-2847	384	24	jan	jan	PROPN
taxlaw-2847	384	25	.	.	PROPN
taxlaw-2847	384	26	31	31	NUM
taxlaw-2847	384	27	,	,	PUNCT
taxlaw-2847	384	28	2017	2017	NUM
taxlaw-2847	384	29	)	)	PUNCT
taxlaw-2847	384	30	,	,	PUNCT
taxlaw-2847	384	31	http://www.ft.com/content/d5283a64-e707-11e6-967b-c88452263daf	http://www.ft.com/content/d5283a64-e707-11e6-967b-c88452263daf	PROPN
taxlaw-2847	384	32	.	.	PUNCT
taxlaw-2847	385	1	dylan	dylan	PROPN
taxlaw-2847	385	2	f.	f.	PROPN
taxlaw-2847	385	3	moroses	moroses	PROPN
taxlaw-2847	385	4	,	,	PUNCT
taxlaw-2847	385	5	rep	rep	PROPN
taxlaw-2847	385	6	.	.	PROPN
taxlaw-2847	385	7	rice	rice	PROPN
taxlaw-2847	385	8	working	work	VERB
taxlaw-2847	385	9	on	on	ADP
taxlaw-2847	385	10	small	small	ADJ
taxlaw-2847	385	11	business	business	NOUN
taxlaw-2847	385	12	interest	interest	NOUN
taxlaw-2847	385	13	deduction	deduction	NOUN
taxlaw-2847	385	14	carveout	carveout	NOUN
taxlaw-2847	385	15	,	,	PUNCT
taxlaw-2847	385	16	tax	tax	NOUN
taxlaw-2847	385	17	notes	note	NOUN
taxlaw-2847	385	18	(	(	PUNCT
taxlaw-2847	385	19	mar	mar	PROPN
taxlaw-2847	385	20	.	.	PROPN
taxlaw-2847	385	21	22	22	NUM
taxlaw-2847	385	22	,	,	PUNCT
taxlaw-2847	385	23	2017	2017	NUM
taxlaw-2847	385	24	)	)	PUNCT
taxlaw-2847	385	25	,	,	PUNCT
taxlaw-2847	385	26	http://www.taxnotes.com/tax-notes-today/tax-reform/rep-rice-working-smallbusiness-interest-deduction-carveout/2017/03/23/18875556	http://www.taxnotes.com/tax-notes-today/tax-reform/rep-rice-working-smallbusiness-interest-deduction-carveout/2017/03/23/18875556	PROPN
taxlaw-2847	385	27	.	.	PUNCT
taxlaw-2847	386	1	leonard	leonard	PROPN
taxlaw-2847	386	2	e.	e.	PROPN
taxlaw-2847	386	3	burman	burman	PROPN
taxlaw-2847	386	4	,	,	PUNCT
taxlaw-2847	386	5	james	james	PROPN
taxlaw-2847	386	6	r.	r.	PROPN
taxlaw-2847	386	7	nunns	nunns	PROPN
taxlaw-2847	386	8	,	,	PUNCT
taxlaw-2847	386	9	benjamin	benjamin	PROPN
taxlaw-2847	386	10	r.	r.	PROPN
taxlaw-2847	386	11	page	page	PROPN
taxlaw-2847	386	12	,	,	PUNCT
taxlaw-2847	386	13	jeffrey	jeffrey	PROPN
taxlaw-2847	386	14	rohaly	rohaly	PROPN
taxlaw-2847	386	15	&	&	CCONJ
taxlaw-2847	386	16	joseph	joseph	PROPN
taxlaw-2847	386	17	rosenberg	rosenberg	PROPN
taxlaw-2847	386	18	,	,	PUNCT
taxlaw-2847	386	19	an	an	DET
taxlaw-2847	386	20	analysis	analysis	NOUN
taxlaw-2847	386	21	of	of	ADP
taxlaw-2847	386	22	the	the	DET
taxlaw-2847	386	23	house	house	NOUN
taxlaw-2847	386	24	gop	gop	PROPN
taxlaw-2847	386	25	tax	tax	NOUN
taxlaw-2847	386	26	plan	plan	NOUN
taxlaw-2847	386	27	,	,	PUNCT
taxlaw-2847	386	28	8	8	NUM
taxlaw-2847	386	29	colum	colum	NOUN
taxlaw-2847	386	30	.	.	PUNCT
taxlaw-2847	387	1	j.	j.	PROPN
taxlaw-2847	387	2	tax	tax	PROPN
taxlaw-2847	387	3	l.	l.	PROPN
taxlaw-2847	387	4	257	257	NUM
taxlaw-2847	387	5	(	(	PUNCT
taxlaw-2847	387	6	2017	2017	NUM
taxlaw-2847	387	7	)	)	PUNCT
taxlaw-2847	387	8	.	.	PUNCT
taxlaw-2847	388	1	oecd	oecd	PROPN
taxlaw-2847	388	2	,	,	PUNCT
taxlaw-2847	388	3	base	base	NOUN
taxlaw-2847	388	4	erosion	erosion	NOUN
taxlaw-2847	388	5	and	and	CCONJ
taxlaw-2847	388	6	profit	profit	NOUN
taxlaw-2847	388	7	shifting	shifting	NOUN
taxlaw-2847	388	8	,	,	PUNCT
taxlaw-2847	388	9	http://www.oecd.org/tax/beps/.	http://www.oecd.org/tax/beps/.	PROPN
taxlaw-2847	388	10	office	office	NOUN
taxlaw-2847	388	11	of	of	ADP
taxlaw-2847	388	12	the	the	DET
taxlaw-2847	388	13	speaker	speaker	NOUN
taxlaw-2847	388	14	of	of	ADP
taxlaw-2847	388	15	the	the	DET
taxlaw-2847	388	16	house	house	NOUN
taxlaw-2847	388	17	,	,	PUNCT
taxlaw-2847	388	18	tax	tax	NOUN
taxlaw-2847	388	19	reform	reform	NOUN
taxlaw-2847	388	20	task	task	PROPN
taxlaw-2847	388	21	force	force	PROPN
taxlaw-2847	388	22	blueprint	blueprint	PROPN
taxlaw-2847	388	23	—	—	PUNCT
taxlaw-2847	388	24	a	a	DET
taxlaw-2847	388	25	better	well	ADJ
taxlaw-2847	388	26	way	way	NOUN
taxlaw-2847	388	27	:	:	PUNCT
taxlaw-2847	388	28	our	our	PRON
taxlaw-2847	388	29	vision	vision	NOUN
taxlaw-2847	388	30	for	for	ADP
taxlaw-2847	388	31	a	a	DET
taxlaw-2847	388	32	confident	confident	ADJ
taxlaw-2847	388	33	america	america	PROPN
taxlaw-2847	388	34	(	(	PUNCT
taxlaw-2847	388	35	2016	2016	NUM
taxlaw-2847	388	36	)	)	PUNCT
taxlaw-2847	388	37	,	,	PUNCT
taxlaw-2847	388	38	http://abetterway.speaker.gov/_assets/pdf/abetterway-taxpolicypaper.pdf	http://abetterway.speaker.gov/_assets/pdf/abetterway-taxpolicypaper.pdf	NOUN
taxlaw-2847	388	39	.	.	PUNCT
taxlaw-2847	389	1	elena	elena	PROPN
taxlaw-2847	389	2	patel	patel	PROPN
taxlaw-2847	389	3	&	&	CCONJ
taxlaw-2847	389	4	john	john	PROPN
taxlaw-2847	389	5	mcclelland	mcclelland	PROPN
taxlaw-2847	389	6	,	,	PUNCT
taxlaw-2847	389	7	what	what	PRON
taxlaw-2847	389	8	would	would	AUX
taxlaw-2847	389	9	a	a	DET
taxlaw-2847	389	10	cash	cash	NOUN
taxlaw-2847	389	11	flow	flow	NOUN
taxlaw-2847	389	12	tax	tax	NOUN
taxlaw-2847	389	13	look	look	NOUN
taxlaw-2847	389	14	like	like	ADP
taxlaw-2847	389	15	for	for	ADP
taxlaw-2847	389	16	u.s	u.s	PROPN
taxlaw-2847	389	17	.	.	PROPN
taxlaw-2847	389	18	companies	company	NOUN
taxlaw-2847	389	19	?	?	PUNCT
taxlaw-2847	390	1	lessons	lesson	NOUN
taxlaw-2847	390	2	from	from	ADP
taxlaw-2847	390	3	a	a	DET
taxlaw-2847	390	4	historical	historical	ADJ
taxlaw-2847	390	5	panel	panel	NOUN
taxlaw-2847	390	6	(	(	PUNCT
taxlaw-2847	390	7	office	office	NOUN
taxlaw-2847	390	8	of	of	ADP
taxlaw-2847	390	9	tax	tax	NOUN
taxlaw-2847	390	10	analysis	analysis	NOUN
taxlaw-2847	390	11	,	,	PUNCT
taxlaw-2847	390	12	working	working	NOUN
taxlaw-2847	390	13	paper	paper	NOUN
taxlaw-2847	390	14	no	no	INTJ
taxlaw-2847	390	15	.	.	PROPN
taxlaw-2847	390	16	116	116	NUM
taxlaw-2847	390	17	,	,	PUNCT
taxlaw-2847	390	18	2017	2017	NUM
taxlaw-2847	390	19	)	)	PUNCT
taxlaw-2847	390	20	,	,	PUNCT
taxlaw-2847	390	21	http://www.treasury.gov/resource-center/tax-policy/tax-analysis/documents/wp-116.pdf	http://www.treasury.gov/resource-center/tax-policy/tax-analysis/documents/wp-116.pdf	PROPN
taxlaw-2847	390	22	.	.	PUNCT
taxlaw-2847	390	23	kyle	kyle	PROPN
taxlaw-2847	390	24	pomerleau	pomerleau	PROPN
taxlaw-2847	390	25	,	,	PUNCT
taxlaw-2847	390	26	what	what	PRON
taxlaw-2847	390	27	is	be	AUX
taxlaw-2847	390	28	the	the	DET
taxlaw-2847	390	29	distributional	distributional	ADJ
taxlaw-2847	390	30	impact	impact	NOUN
taxlaw-2847	390	31	of	of	ADP
taxlaw-2847	390	32	a	a	DET
taxlaw-2847	390	33	destination	destination	NOUN
taxlaw-2847	390	34	-	-	PUNCT
taxlaw-2847	390	35	based	base	VERB
taxlaw-2847	390	36	cash	cash	NOUN
taxlaw-2847	390	37	-	-	PUNCT
taxlaw-2847	390	38	flow	flow	NOUN
taxlaw-2847	390	39	tax	tax	NOUN
taxlaw-2847	390	40	?	?	PUNCT
taxlaw-2847	390	41	,	,	PUNCT
taxlaw-2847	390	42	tax	tax	NOUN
taxlaw-2847	390	43	foundation	foundation	NOUN
taxlaw-2847	390	44	(	(	PUNCT
taxlaw-2847	390	45	jan	jan	PROPN
taxlaw-2847	390	46	.	.	PROPN
taxlaw-2847	390	47	18	18	NUM
taxlaw-2847	390	48	,	,	PUNCT
taxlaw-2847	390	49	2017	2017	NUM
taxlaw-2847	390	50	)	)	PUNCT
taxlaw-2847	390	51	,	,	PUNCT
taxlaw-2847	390	52	http://taxfoundation.org/what-distributional-impact-destination-basedcash-flow-tax/.	http://taxfoundation.org/what-distributional-impact-destination-basedcash-flow-tax/.	PROPN
taxlaw-2847	390	53	the	the	DET
taxlaw-2847	390	54	president	president	PROPN
taxlaw-2847	390	55	’s	’s	PART
taxlaw-2847	390	56	advisory	advisory	ADJ
taxlaw-2847	390	57	panel	panel	NOUN
taxlaw-2847	390	58	on	on	ADP
taxlaw-2847	390	59	federal	federal	ADJ
taxlaw-2847	390	60	tax	tax	NOUN
taxlaw-2847	390	61	reform	reform	NOUN
taxlaw-2847	390	62	,	,	PUNCT
taxlaw-2847	390	63	simple	simple	ADJ
taxlaw-2847	390	64	,	,	PUNCT
taxlaw-2847	390	65	fair	fair	ADJ
taxlaw-2847	390	66	,	,	PUNCT
taxlaw-2847	390	67	and	and	CCONJ
taxlaw-2847	390	68	progrowth	progrowth	NOUN
taxlaw-2847	390	69	:	:	PUNCT
taxlaw-2847	390	70	proposals	proposal	NOUN
taxlaw-2847	390	71	to	to	PART
taxlaw-2847	390	72	fix	fix	VERB
taxlaw-2847	390	73	america	america	PROPN
taxlaw-2847	390	74	’s	’s	PART
taxlaw-2847	390	75	tax	tax	NOUN
taxlaw-2847	390	76	system	system	NOUN
taxlaw-2847	390	77	(	(	PUNCT
taxlaw-2847	390	78	2005	2005	NUM
taxlaw-2847	390	79	)	)	PUNCT
taxlaw-2847	390	80	,	,	PUNCT
taxlaw-2847	390	81	http://www.treasury.gov/resource-center/taxpolicy/documents/report-fix-tax-system-2005.pdf	http://www.treasury.gov/resource-center/taxpolicy/documents/report-fix-tax-system-2005.pdf	NOUN
taxlaw-2847	390	82	.	.	PUNCT
taxlaw-2847	390	83	alan	alan	PROPN
taxlaw-2847	390	84	reynolds	reynolds	PROPN
taxlaw-2847	390	85	,	,	PUNCT
taxlaw-2847	390	86	first	first	ADJ
taxlaw-2847	390	87	doubts	doubt	NOUN
taxlaw-2847	390	88	about	about	ADP
taxlaw-2847	390	89	border	border	NOUN
taxlaw-2847	390	90	adjustability	adjustability	NOUN
taxlaw-2847	390	91	,	,	PUNCT
taxlaw-2847	390	92	the	the	DET
taxlaw-2847	390	93	cato	cato	PROPN
taxlaw-2847	390	94	inst	inst	PROPN
taxlaw-2847	390	95	.	.	PUNCT
taxlaw-2847	390	96	:	:	PUNCT
taxlaw-2847	391	1	cato	cato	PROPN
taxlaw-2847	391	2	at	at	ADP
taxlaw-2847	391	3	liberty	liberty	PROPN
taxlaw-2847	391	4	(	(	PUNCT
taxlaw-2847	391	5	jan	jan	PROPN
taxlaw-2847	391	6	.	.	PROPN
taxlaw-2847	391	7	30	30	NUM
taxlaw-2847	391	8	,	,	PUNCT
taxlaw-2847	391	9	2017	2017	NUM
taxlaw-2847	391	10	)	)	PUNCT
taxlaw-2847	391	11	,	,	PUNCT
taxlaw-2847	391	12	http://www.cato.org/blog/first-doubts-about-border-adjustability	http://www.cato.org/blog/first-doubts-about-border-adjustability	PROPN
taxlaw-2847	391	13	.	.	PUNCT
taxlaw-2847	391	14	alan	alan	PROPN
taxlaw-2847	391	15	reynolds	reynolds	PROPN
taxlaw-2847	391	16	,	,	PUNCT
taxlaw-2847	391	17	second	second	ADJ
taxlaw-2847	391	18	doubts	doubt	NOUN
taxlaw-2847	391	19	about	about	ADP
taxlaw-2847	391	20	a	a	DET
taxlaw-2847	391	21	border	border	NOUN
taxlaw-2847	391	22	adjustable	adjustable	ADJ
taxlaw-2847	391	23	corporate	corporate	ADJ
taxlaw-2847	391	24	tax	tax	NOUN
taxlaw-2847	391	25	(	(	PUNCT
taxlaw-2847	391	26	bact	bact	NOUN
taxlaw-2847	391	27	)	)	PUNCT
taxlaw-2847	391	28	,	,	PUNCT
taxlaw-2847	391	29	the	the	DET
taxlaw-2847	391	30	cato	cato	PROPN
taxlaw-2847	391	31	inst	inst	PROPN
taxlaw-2847	391	32	.	.	PUNCT
taxlaw-2847	391	33	:	:	PUNCT
taxlaw-2847	392	1	cato	cato	PROPN
taxlaw-2847	392	2	at	at	ADP
taxlaw-2847	392	3	liberty	liberty	PROPN
taxlaw-2847	392	4	(	(	PUNCT
taxlaw-2847	392	5	jan	jan	PROPN
taxlaw-2847	392	6	.	.	PROPN
taxlaw-2847	392	7	31	31	NUM
taxlaw-2847	392	8	,	,	PUNCT
taxlaw-2847	392	9	2017	2017	NUM
taxlaw-2847	392	10	)	)	PUNCT
taxlaw-2847	392	11	,	,	PUNCT
taxlaw-2847	392	12	http://www.cato.org/blog/second-doubts-about-border-adjustablecorporate-tax-bact	http://www.cato.org/blog/second-doubts-about-border-adjustablecorporate-tax-bact	PROPN
taxlaw-2847	392	13	.	.	PUNCT
taxlaw-2847	392	14	168	168	NUM
taxlaw-2847	392	15	columbia	columbia	PROPN
taxlaw-2847	392	16	journal	journal	PROPN
taxlaw-2847	392	17	of	of	ADP
taxlaw-2847	392	18	tax	tax	NOUN
taxlaw-2847	392	19	law	law	NOUN
taxlaw-2847	392	20	[	[	X
taxlaw-2847	392	21	vol.8:117	vol.8:117	PROPN
taxlaw-2847	392	22	a-5	a-5	PROPN
taxlaw-2847	392	23	richard	richard	PROPN
taxlaw-2847	392	24	rubin	rubin	PROPN
taxlaw-2847	392	25	&	&	CCONJ
taxlaw-2847	392	26	heather	heather	PROPN
taxlaw-2847	392	27	haddon	haddon	PROPN
taxlaw-2847	392	28	,	,	PUNCT
taxlaw-2847	392	29	fish	fish	NOUN
taxlaw-2847	392	30	importer	importer	NOUN
taxlaw-2847	392	31	casts	cast	NOUN
taxlaw-2847	392	32	worry	worry	VERB
taxlaw-2847	392	33	over	over	ADP
taxlaw-2847	392	34	border	border	NOUN
taxlaw-2847	392	35	-	-	PUNCT
taxlaw-2847	392	36	adjusted	adjust	VERB
taxlaw-2847	392	37	tax	tax	NOUN
taxlaw-2847	392	38	,	,	PUNCT
taxlaw-2847	392	39	wall	wall	PROPN
taxlaw-2847	392	40	street	street	PROPN
taxlaw-2847	392	41	j.	j.	PROPN
taxlaw-2847	392	42	(	(	PUNCT
taxlaw-2847	392	43	feb	feb	PROPN
taxlaw-2847	392	44	.	.	PROPN
taxlaw-2847	392	45	28	28	NUM
taxlaw-2847	392	46	,	,	PUNCT
taxlaw-2847	392	47	2017	2017	NUM
taxlaw-2847	392	48	)	)	PUNCT
taxlaw-2847	392	49	,	,	PUNCT
taxlaw-2847	392	50	http://www.wsj.com/articles/fish-importer-casts-worry-over-border-adjusted-tax1488302541	http://www.wsj.com/articles/fish-importer-casts-worry-over-border-adjusted-tax1488302541	PROPN
taxlaw-2847	392	51	.	.	PUNCT
taxlaw-2847	393	1	michael	michael	PROPN
taxlaw-2847	393	2	schler	schler	PROPN
taxlaw-2847	393	3	,	,	PUNCT
taxlaw-2847	393	4	of	of	ADP
taxlaw-2847	393	5	counsel	counsel	NOUN
taxlaw-2847	393	6	,	,	PUNCT
taxlaw-2847	393	7	cravath	cravath	NOUN
taxlaw-2847	393	8	,	,	PUNCT
taxlaw-2847	393	9	swaine	swaine	NOUN
taxlaw-2847	393	10	&	&	CCONJ
taxlaw-2847	393	11	moore	moore	PROPN
taxlaw-2847	393	12	llp	llp	PROPN
taxlaw-2847	393	13	,	,	PUNCT
taxlaw-2847	393	14	impact	impact	NOUN
taxlaw-2847	393	15	on	on	ADP
taxlaw-2847	393	16	m&a	m&a	PROPN
taxlaw-2847	393	17	of	of	ADP
taxlaw-2847	393	18	potential	potential	ADJ
taxlaw-2847	393	19	changes	change	NOUN
taxlaw-2847	393	20	in	in	ADP
taxlaw-2847	393	21	federal	federal	ADJ
taxlaw-2847	393	22	tax	tax	NOUN
taxlaw-2847	393	23	policy	policy	NOUN
taxlaw-2847	393	24	,	,	PUNCT
taxlaw-2847	393	25	presentation	presentation	NOUN
taxlaw-2847	393	26	at	at	ADP
taxlaw-2847	393	27	a	a	DET
taxlaw-2847	393	28	deal	deal	NOUN
taxlaw-2847	393	29	lawyer	lawyer	NOUN
taxlaw-2847	393	30	’s	’s	PART
taxlaw-2847	393	31	guide	guide	NOUN
taxlaw-2847	393	32	to	to	ADP
taxlaw-2847	393	33	the	the	DET
taxlaw-2847	393	34	impact	impact	NOUN
taxlaw-2847	393	35	of	of	ADP
taxlaw-2847	393	36	the	the	DET
taxlaw-2847	393	37	trump	trump	NOUN
taxlaw-2847	393	38	administration	administration	NOUN
taxlaw-2847	393	39	on	on	ADP
taxlaw-2847	393	40	laws	law	NOUN
taxlaw-2847	393	41	affecting	affect	VERB
taxlaw-2847	393	42	m&a	m&a	PROPN
taxlaw-2847	393	43	webinar	webinar	NOUN
taxlaw-2847	393	44	(	(	PUNCT
taxlaw-2847	393	45	jan	jan	PROPN
taxlaw-2847	393	46	.	.	PROPN
taxlaw-2847	393	47	19	19	NUM
taxlaw-2847	393	48	,	,	PUNCT
taxlaw-2847	393	49	2017	2017	NUM
taxlaw-2847	393	50	)	)	PUNCT
taxlaw-2847	393	51	,	,	PUNCT
taxlaw-2847	393	52	http://pennstatelaw.psu.edu/sites/default/files/documents/pdfs/schler_0.pdf	http://pennstatelaw.psu.edu/sites/default/files/documents/pdfs/schler_0.pdf	PROPN
taxlaw-2847	393	53	.	.	PROPN
taxlaw-2847	393	54	martin	martin	PROPN
taxlaw-2847	393	55	a.	a.	PROPN
taxlaw-2847	393	56	sullivan	sullivan	PROPN
taxlaw-2847	393	57	,	,	PUNCT
taxlaw-2847	393	58	economic	economic	ADJ
taxlaw-2847	393	59	analysis	analysis	NOUN
taxlaw-2847	393	60	:	:	PUNCT
taxlaw-2847	393	61	capital	capital	NOUN
taxlaw-2847	393	62	gains	gain	NOUN
taxlaw-2847	393	63	overhaul	overhaul	NOUN
taxlaw-2847	393	64	needed	need	VERB
taxlaw-2847	393	65	to	to	PART
taxlaw-2847	393	66	raise	raise	VERB
taxlaw-2847	393	67	revenue	revenue	NOUN
taxlaw-2847	393	68	,	,	PUNCT
taxlaw-2847	393	69	tax	tax	NOUN
taxlaw-2847	393	70	notes	note	NOUN
taxlaw-2847	393	71	(	(	PUNCT
taxlaw-2847	393	72	jan	jan	PROPN
taxlaw-2847	393	73	.	.	PROPN
taxlaw-2847	393	74	21	21	NUM
taxlaw-2847	393	75	,	,	PUNCT
taxlaw-2847	393	76	2017	2017	NUM
taxlaw-2847	393	77	)	)	PUNCT
taxlaw-2847	393	78	.	.	PUNCT
taxlaw-2847	394	1	martin	martin	PROPN
taxlaw-2847	394	2	a.	a.	PROPN
taxlaw-2847	394	3	sullivan	sullivan	PROPN
taxlaw-2847	394	4	,	,	PUNCT
taxlaw-2847	394	5	economic	economic	ADJ
taxlaw-2847	394	6	analysis	analysis	NOUN
taxlaw-2847	394	7	:	:	PUNCT
taxlaw-2847	394	8	cash	cash	NOUN
taxlaw-2847	394	9	flow	flow	NOUN
taxlaw-2847	394	10	tax	tax	NOUN
taxlaw-2847	394	11	and	and	CCONJ
taxlaw-2847	394	12	trade	trade	NOUN
taxlaw-2847	394	13	:	:	PUNCT
taxlaw-2847	394	14	small	small	ADJ
taxlaw-2847	394	15	effects	effect	NOUN
taxlaw-2847	394	16	likely	likely	ADV
taxlaw-2847	394	17	,	,	PUNCT
taxlaw-2847	394	18	tax	tax	NOUN
taxlaw-2847	394	19	notes	note	NOUN
taxlaw-2847	394	20	(	(	PUNCT
taxlaw-2847	394	21	jan	jan	PROPN
taxlaw-2847	394	22	.	.	PROPN
taxlaw-2847	394	23	17	17	NUM
taxlaw-2847	394	24	,	,	PUNCT
taxlaw-2847	394	25	2017	2017	NUM
taxlaw-2847	394	26	)	)	PUNCT
taxlaw-2847	394	27	,	,	PUNCT
taxlaw-2847	394	28	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-cash-flow-tax-andtrade-small-effects-likely/2017/01/17/18734896	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-cash-flow-tax-andtrade-small-effects-likely/2017/01/17/18734896	NOUN
taxlaw-2847	394	29	.	.	PUNCT
taxlaw-2847	395	1	martin	martin	PROPN
taxlaw-2847	395	2	a.	a.	PROPN
taxlaw-2847	395	3	sullivan	sullivan	PROPN
taxlaw-2847	395	4	,	,	PUNCT
taxlaw-2847	395	5	economic	economic	ADJ
taxlaw-2847	395	6	analysis	analysis	NOUN
taxlaw-2847	395	7	:	:	PUNCT
taxlaw-2847	395	8	good	good	ADJ
taxlaw-2847	395	9	and	and	CCONJ
taxlaw-2847	395	10	bad	bad	ADJ
taxlaw-2847	395	11	tax	tax	NOUN
taxlaw-2847	395	12	planning	planning	NOUN
taxlaw-2847	395	13	under	under	ADP
taxlaw-2847	395	14	the	the	DET
taxlaw-2847	395	15	house	house	PROPN
taxlaw-2847	395	16	blueprint	blueprint	NOUN
taxlaw-2847	395	17	,	,	PUNCT
taxlaw-2847	395	18	tax	tax	NOUN
taxlaw-2847	395	19	notes	note	NOUN
taxlaw-2847	395	20	(	(	PUNCT
taxlaw-2847	395	21	mar	mar	PROPN
taxlaw-2847	395	22	.	.	PROPN
taxlaw-2847	395	23	13	13	NUM
taxlaw-2847	395	24	,	,	PUNCT
taxlaw-2847	395	25	2017	2017	NUM
taxlaw-2847	395	26	)	)	PUNCT
taxlaw-2847	395	27	,	,	PUNCT
taxlaw-2847	395	28	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-good-andbad-tax-planning-under-house-blueprint/2017/03/13/18860351	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-good-andbad-tax-planning-under-house-blueprint/2017/03/13/18860351	NOUN
taxlaw-2847	395	29	.	.	PUNCT
taxlaw-2847	396	1	martin	martin	PROPN
taxlaw-2847	396	2	a.	a.	PROPN
taxlaw-2847	396	3	sullivan	sullivan	PROPN
taxlaw-2847	396	4	,	,	PUNCT
taxlaw-2847	396	5	economic	economic	ADJ
taxlaw-2847	396	6	analysis	analysis	NOUN
taxlaw-2847	396	7	:	:	PUNCT
taxlaw-2847	396	8	gop	gop	PROPN
taxlaw-2847	396	9	plan	plan	NOUN
taxlaw-2847	396	10	not	not	PART
taxlaw-2847	396	11	so	so	ADV
taxlaw-2847	396	12	easily	easily	ADV
taxlaw-2847	396	13	gamed	game	VERB
taxlaw-2847	396	14	,	,	PUNCT
taxlaw-2847	396	15	tax	tax	NOUN
taxlaw-2847	396	16	notes	note	NOUN
taxlaw-2847	396	17	(	(	PUNCT
taxlaw-2847	396	18	aug	aug	PROPN
taxlaw-2847	396	19	.	.	PROPN
taxlaw-2847	396	20	22	22	NUM
taxlaw-2847	396	21	,	,	PUNCT
taxlaw-2847	396	22	2016	2016	NUM
taxlaw-2847	396	23	)	)	PUNCT
taxlaw-2847	396	24	,	,	PUNCT
taxlaw-2847	396	25	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-gop-plan-not-so-easilygamed/2016/08/22/18575621	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-gop-plan-not-so-easilygamed/2016/08/22/18575621	PROPN
taxlaw-2847	396	26	.	.	PUNCT
taxlaw-2847	397	1	martin	martin	PROPN
taxlaw-2847	397	2	a.	a.	PROPN
taxlaw-2847	397	3	sullivan	sullivan	PROPN
taxlaw-2847	397	4	,	,	PUNCT
taxlaw-2847	397	5	economic	economic	ADJ
taxlaw-2847	397	6	analysis	analysis	NOUN
taxlaw-2847	397	7	:	:	PUNCT
taxlaw-2847	397	8	house	house	NOUN
taxlaw-2847	397	9	blueprint	blueprint	PROPN
taxlaw-2847	397	10	double	double	ADJ
taxlaw-2847	397	11	taxes	taxis	NOUN
taxlaw-2847	397	12	passthroughs	passthrough	NOUN
taxlaw-2847	397	13	,	,	PUNCT
taxlaw-2847	397	14	tax	tax	NOUN
taxlaw-2847	397	15	notes	note	NOUN
taxlaw-2847	397	16	(	(	PUNCT
taxlaw-2847	397	17	mar	mar	PROPN
taxlaw-2847	397	18	.	.	PROPN
taxlaw-2847	397	19	27	27	NUM
taxlaw-2847	397	20	,	,	PUNCT
taxlaw-2847	397	21	2017	2017	NUM
taxlaw-2847	397	22	)	)	PUNCT
taxlaw-2847	397	23	.	.	PUNCT
taxlaw-2847	398	1	martin	martin	PROPN
taxlaw-2847	398	2	a.	a.	PROPN
taxlaw-2847	398	3	sullivan	sullivan	PROPN
taxlaw-2847	398	4	,	,	PUNCT
taxlaw-2847	398	5	economic	economic	ADJ
taxlaw-2847	398	6	analysis	analysis	NOUN
taxlaw-2847	398	7	:	:	PUNCT
taxlaw-2847	398	8	new	new	ADJ
taxlaw-2847	398	9	treasury	treasury	NOUN
taxlaw-2847	398	10	studies	study	NOUN
taxlaw-2847	398	11	lean	lean	VERB
taxlaw-2847	398	12	in	in	ADP
taxlaw-2847	398	13	favor	favor	NOUN
taxlaw-2847	398	14	of	of	ADP
taxlaw-2847	398	15	cash	cash	NOUN
taxlaw-2847	398	16	flow	flow	NOUN
taxlaw-2847	398	17	tax	tax	NOUN
taxlaw-2847	398	18	,	,	PUNCT
taxlaw-2847	398	19	tax	tax	NOUN
taxlaw-2847	398	20	notes	note	NOUN
taxlaw-2847	398	21	(	(	PUNCT
taxlaw-2847	398	22	jan	jan	PROPN
taxlaw-2847	398	23	.	.	PROPN
taxlaw-2847	398	24	30	30	NUM
taxlaw-2847	398	25	,	,	PUNCT
taxlaw-2847	398	26	2017	2017	NUM
taxlaw-2847	398	27	)	)	PUNCT
taxlaw-2847	398	28	,	,	PUNCT
taxlaw-2847	398	29	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-newtreasury-studies-lean-favor-cash-flow-tax/2017/01/30/18754086	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-newtreasury-studies-lean-favor-cash-flow-tax/2017/01/30/18754086	PROPN
taxlaw-2847	398	30	.	.	PROPN
taxlaw-2847	398	31	martin	martin	PROPN
taxlaw-2847	398	32	a.	a.	PROPN
taxlaw-2847	398	33	sullivan	sullivan	PROPN
taxlaw-2847	398	34	,	,	PUNCT
taxlaw-2847	398	35	economic	economic	ADJ
taxlaw-2847	398	36	analysis	analysis	NOUN
taxlaw-2847	398	37	:	:	PUNCT
taxlaw-2847	398	38	tax	tax	NOUN
taxlaw-2847	398	39	reform	reform	NOUN
taxlaw-2847	398	40	that	that	PRON
taxlaw-2847	398	41	challenges	challenge	VERB
taxlaw-2847	398	42	your	your	PRON
taxlaw-2847	398	43	intuition	intuition	NOUN
taxlaw-2847	398	44	,	,	PUNCT
taxlaw-2847	398	45	tax	tax	NOUN
taxlaw-2847	398	46	notes	note	NOUN
taxlaw-2847	398	47	(	(	PUNCT
taxlaw-2847	398	48	mar	mar	PROPN
taxlaw-2847	398	49	.	.	PROPN
taxlaw-2847	398	50	6	6	NUM
taxlaw-2847	398	51	,	,	PUNCT
taxlaw-2847	398	52	2017	2017	NUM
taxlaw-2847	398	53	)	)	PUNCT
taxlaw-2847	398	54	,	,	PUNCT
taxlaw-2847	398	55	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-tax-reform-challengesyour-intuition/2017/03/06/18855921	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-tax-reform-challengesyour-intuition/2017/03/06/18855921	PROPN
taxlaw-2847	398	56	.	.	PROPN
taxlaw-2847	398	57	martin	martin	PROPN
taxlaw-2847	398	58	a.	a.	PROPN
taxlaw-2847	398	59	sullivan	sullivan	PROPN
taxlaw-2847	398	60	,	,	PUNCT
taxlaw-2847	398	61	economic	economic	ADJ
taxlaw-2847	398	62	analysis	analysis	NOUN
taxlaw-2847	398	63	:	:	PUNCT
taxlaw-2847	398	64	the	the	DET
taxlaw-2847	398	65	finance	finance	NOUN
taxlaw-2847	398	66	industry	industry	NOUN
taxlaw-2847	398	67	under	under	ADP
taxlaw-2847	398	68	a	a	DET
taxlaw-2847	398	69	cash	cash	NOUN
taxlaw-2847	398	70	flow	flow	NOUN
taxlaw-2847	398	71	tax	tax	NOUN
taxlaw-2847	398	72	,	,	PUNCT
taxlaw-2847	398	73	tax	tax	NOUN
taxlaw-2847	398	74	notes	note	NOUN
taxlaw-2847	398	75	(	(	PUNCT
taxlaw-2847	398	76	feb	feb	PROPN
taxlaw-2847	398	77	.	.	PROPN
taxlaw-2847	398	78	6	6	NUM
taxlaw-2847	398	79	,	,	PUNCT
taxlaw-2847	398	80	2017	2017	NUM
taxlaw-2847	398	81	)	)	PUNCT
taxlaw-2847	398	82	,	,	PUNCT
taxlaw-2847	398	83	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-finance-industry-undercash-flow-tax/2017/02/06/18828421	http://www.taxnotes.com/tax-notes-today/tax-reform/economic-analysis-finance-industry-undercash-flow-tax/2017/02/06/18828421	PROPN
taxlaw-2847	398	84	.	.	PUNCT
taxlaw-2847	399	1	martin	martin	PROPN
taxlaw-2847	399	2	a.	a.	PROPN
taxlaw-2847	399	3	sullivan	sullivan	PROPN
taxlaw-2847	399	4	,	,	PUNCT
taxlaw-2847	399	5	economic	economic	ADJ
taxlaw-2847	399	6	analysis	analysis	NOUN
taxlaw-2847	399	7	:	:	PUNCT
taxlaw-2847	399	8	the	the	DET
taxlaw-2847	399	9	real	real	ADJ
taxlaw-2847	399	10	attraction	attraction	NOUN
taxlaw-2847	399	11	of	of	ADP
taxlaw-2847	399	12	border	border	NOUN
taxlaw-2847	399	13	adjustments	adjustment	NOUN
taxlaw-2847	399	14	,	,	PUNCT
taxlaw-2847	399	15	tax	tax	NOUN
taxlaw-2847	399	16	notes	note	NOUN
taxlaw-2847	399	17	(	(	PUNCT
taxlaw-2847	399	18	feb	feb	PROPN
taxlaw-2847	399	19	.	.	PROPN
taxlaw-2847	399	20	21	21	NUM
taxlaw-2847	399	21	,	,	PUNCT
taxlaw-2847	399	22	2017	2017	NUM
taxlaw-2847	399	23	)	)	PUNCT
taxlaw-2847	399	24	,	,	PUNCT
taxlaw-2847	399	25	http://www.taxnotes.com/tax-notes-select/destination-based-cash-flow-tax/tax-notes-today/taxreform/economic-analysis-real-attraction-border-adjustments/2017/02/21/18842566	http://www.taxnotes.com/tax-notes-select/destination-based-cash-flow-tax/tax-notes-today/taxreform/economic-analysis-real-attraction-border-adjustments/2017/02/21/18842566	PROPN
taxlaw-2847	399	26	.	.	PROPN
taxlaw-2847	399	27	2017	2017	NUM
taxlaw-2847	399	28	]	]	PUNCT
taxlaw-2847	399	29	the	the	DET
taxlaw-2847	399	30	known	know	VERB
taxlaw-2847	399	31	unknowns	unknown	NOUN
taxlaw-2847	399	32	of	of	ADP
taxlaw-2847	399	33	the	the	DET
taxlaw-2847	399	34	business	business	NOUN
taxlaw-2847	399	35	tax	tax	NOUN
taxlaw-2847	399	36	reforms	reform	NOUN
taxlaw-2847	399	37	proposed	propose	VERB
taxlaw-2847	399	38	169	169	NUM
taxlaw-2847	399	39	a-6	a-6	PROPN
taxlaw-2847	399	40	martin	martin	PROPN
taxlaw-2847	399	41	a.	a.	PROPN
taxlaw-2847	399	42	sullivan	sullivan	PROPN
taxlaw-2847	399	43	,	,	PUNCT
taxlaw-2847	399	44	economic	economic	ADJ
taxlaw-2847	399	45	analysis	analysis	NOUN
taxlaw-2847	399	46	:	:	PUNCT
taxlaw-2847	399	47	unlike	unlike	ADP
taxlaw-2847	399	48	vat	vat	NOUN
taxlaw-2847	399	49	,	,	PUNCT
taxlaw-2847	399	50	cash	cash	NOUN
taxlaw-2847	399	51	flow	flow	NOUN
taxlaw-2847	399	52	tax	tax	NOUN
taxlaw-2847	399	53	helps	help	VERB
taxlaw-2847	399	54	exports	export	NOUN
taxlaw-2847	399	55	,	,	PUNCT
taxlaw-2847	399	56	hits	hit	VERB
taxlaw-2847	399	57	imports	import	NOUN
taxlaw-2847	399	58	,	,	PUNCT
taxlaw-2847	399	59	tax	tax	NOUN
taxlaw-2847	399	60	notes	note	NOUN
taxlaw-2847	399	61	(	(	PUNCT
taxlaw-2847	399	62	jan	jan	PROPN
taxlaw-2847	399	63	.	.	PROPN
taxlaw-2847	399	64	9	9	NUM
taxlaw-2847	399	65	,	,	PUNCT
taxlaw-2847	399	66	2017	2017	NUM
taxlaw-2847	399	67	)	)	PUNCT
taxlaw-2847	399	68	,	,	PUNCT
taxlaw-2847	399	69	http://www.taxnotes.com/tax-notes-today/tax-policy/economic-analysis-unlike-vatcash-flow-tax-helps-exports-hits-imports/2017/01/09/18727216	http://www.taxnotes.com/tax-notes-today/tax-policy/economic-analysis-unlike-vatcash-flow-tax-helps-exports-hits-imports/2017/01/09/18727216	PROPN
taxlaw-2847	399	70	.	.	PUNCT
taxlaw-2847	400	1	alan	alan	PROPN
taxlaw-2847	400	2	a.	a.	PROPN
taxlaw-2847	400	3	tait	tait	PROPN
taxlaw-2847	400	4	,	,	PUNCT
taxlaw-2847	400	5	value	value	NOUN
taxlaw-2847	400	6	added	add	VERB
taxlaw-2847	400	7	tax	tax	NOUN
taxlaw-2847	400	8	:	:	PUNCT
taxlaw-2847	400	9	international	international	ADJ
taxlaw-2847	400	10	practice	practice	NOUN
taxlaw-2847	400	11	and	and	CCONJ
taxlaw-2847	400	12	problems	problem	NOUN
taxlaw-2847	400	13	(	(	PUNCT
taxlaw-2847	400	14	1988	1988	NUM
taxlaw-2847	400	15	)	)	PUNCT
taxlaw-2847	400	16	.	.	PUNCT
taxlaw-2847	401	1	andrew	andrew	PROPN
taxlaw-2847	401	2	velarde	velarde	PROPN
taxlaw-2847	401	3	,	,	PUNCT
taxlaw-2847	401	4	news	news	NOUN
taxlaw-2847	401	5	of	of	ADP
taxlaw-2847	401	6	corporate	corporate	ADJ
taxlaw-2847	401	7	integration	integration	NOUN
taxlaw-2847	401	8	's	's	PART
taxlaw-2847	401	9	death	death	NOUN
taxlaw-2847	401	10	‘	'	PUNCT
taxlaw-2847	401	11	greatly	greatly	ADV
taxlaw-2847	401	12	exaggerated	exaggerated	ADJ
taxlaw-2847	401	13	’	'	PUNCT
taxlaw-2847	401	14	,	,	PUNCT
taxlaw-2847	401	15	tax	tax	NOUN
taxlaw-2847	401	16	notes	note	NOUN
taxlaw-2847	401	17	(	(	PUNCT
taxlaw-2847	401	18	feb	feb	PROPN
taxlaw-2847	401	19	.	.	PROPN
taxlaw-2847	401	20	21	21	NUM
taxlaw-2847	401	21	,	,	PUNCT
taxlaw-2847	401	22	2017	2017	NUM
taxlaw-2847	401	23	)	)	PUNCT
taxlaw-2847	401	24	,	,	PUNCT
taxlaw-2847	401	25	http://www.taxnotes.com/editors-pick/news-corporate-integrations-death-greatly-exaggerated	http://www.taxnotes.com/editors-pick/news-corporate-integrations-death-greatly-exaggerate	VERB
taxlaw-2847	401	26	.	.	PUNCT
taxlaw-2847	402	1	stan	stan	PROPN
taxlaw-2847	402	2	a.	a.	NOUN
taxlaw-2847	402	3	veuger	veuger	NOUN
taxlaw-2847	402	4	,	,	PUNCT
taxlaw-2847	402	5	adjusting	adjust	VERB
taxlaw-2847	402	6	to	to	ADP
taxlaw-2847	402	7	the	the	DET
taxlaw-2847	402	8	border	border	NOUN
taxlaw-2847	402	9	adjustment	adjustment	NOUN
taxlaw-2847	402	10	tax	tax	NOUN
taxlaw-2847	402	11	:	:	PUNCT
taxlaw-2847	402	12	imperfections	imperfection	NOUN
taxlaw-2847	402	13	and	and	CCONJ
taxlaw-2847	402	14	unintended	unintended	ADJ
taxlaw-2847	402	15	consequences	consequence	NOUN
taxlaw-2847	402	16	,	,	PUNCT
taxlaw-2847	402	17	american	american	ADJ
taxlaw-2847	402	18	enterprise	enterprise	PROPN
taxlaw-2847	402	19	institute	institute	PROPN
taxlaw-2847	402	20	(	(	PUNCT
taxlaw-2847	402	21	mar	mar	PROPN
taxlaw-2847	402	22	.	.	PROPN
taxlaw-2847	402	23	16	16	NUM
taxlaw-2847	402	24	,	,	PUNCT
taxlaw-2847	402	25	2017	2017	NUM
taxlaw-2847	402	26	)	)	PUNCT
taxlaw-2847	402	27	,	,	PUNCT
taxlaw-2847	402	28	http://www.aei.org/publication/adjusting-to-the-borderadjustment-tax/.	http://www.aei.org/publication/adjusting-to-the-borderadjustment-tax/.	PROPN
taxlaw-2847	402	29	alan	alan	PROPN
taxlaw-2847	402	30	d.	d.	PROPN
taxlaw-2847	402	31	viard	viard	PROPN
taxlaw-2847	402	32	,	,	PUNCT
taxlaw-2847	402	33	the	the	DET
taxlaw-2847	402	34	border	border	NOUN
taxlaw-2847	402	35	tax	tax	NOUN
taxlaw-2847	402	36	adjustment	adjustment	NOUN
taxlaw-2847	402	37	ca	can	AUX
taxlaw-2847	402	38	n’t	not	PART
taxlaw-2847	402	39	make	make	VERB
taxlaw-2847	402	40	mexico	mexico	PROPN
taxlaw-2847	402	41	pay	pay	VERB
taxlaw-2847	402	42	for	for	ADP
taxlaw-2847	402	43	the	the	DET
taxlaw-2847	402	44	wall	wall	NOUN
taxlaw-2847	402	45	,	,	PUNCT
taxlaw-2847	402	46	am	be	AUX
taxlaw-2847	402	47	.	.	PUNCT
taxlaw-2847	403	1	enter	enter	VERB
taxlaw-2847	403	2	.	.	PUNCT
taxlaw-2847	404	1	inst	inst	PROPN
taxlaw-2847	404	2	.	.	PUNCT
taxlaw-2847	405	1	(	(	PUNCT
taxlaw-2847	405	2	jan	jan	PROPN
taxlaw-2847	405	3	.	.	PROPN
taxlaw-2847	405	4	27	27	NUM
taxlaw-2847	405	5	,	,	PUNCT
taxlaw-2847	405	6	2017	2017	NUM
taxlaw-2847	405	7	)	)	PUNCT
taxlaw-2847	405	8	,	,	PUNCT
taxlaw-2847	405	9	http://www.aei.org/publication/the-border-tax-adjustment-cant-make-mexico-pay-for-the-wall/.	http://www.aei.org/publication/the-border-tax-adjustment-cant-make-mexico-pay-for-the-wall/.	PROPN
taxlaw-2847	405	10	alan	alan	PROPN
taxlaw-2847	405	11	d.	d.	PROPN
taxlaw-2847	405	12	viard	viard	PROPN
taxlaw-2847	405	13	,	,	PUNCT
taxlaw-2847	405	14	the	the	DET
taxlaw-2847	405	15	economic	economic	ADJ
taxlaw-2847	405	16	effects	effect	NOUN
taxlaw-2847	405	17	of	of	ADP
taxlaw-2847	405	18	border	border	NOUN
taxlaw-2847	405	19	adjustments	adjustment	NOUN
taxlaw-2847	405	20	,	,	PUNCT
taxlaw-2847	405	21	american	american	PROPN
taxlaw-2847	405	22	enterprise	enterprise	PROPN
taxlaw-2847	405	23	institute	institute	PROPN
taxlaw-2847	405	24	:	:	PUNCT
taxlaw-2847	405	25	tax	tax	NOUN
taxlaw-2847	405	26	notes	note	NOUN
taxlaw-2847	405	27	(	(	PUNCT
taxlaw-2847	405	28	feb	feb	PROPN
taxlaw-2847	405	29	.	.	PROPN
taxlaw-2847	405	30	21	21	NUM
taxlaw-2847	405	31	,	,	PUNCT
taxlaw-2847	405	32	2017	2017	NUM
taxlaw-2847	405	33	)	)	PUNCT
taxlaw-2847	405	34	,	,	PUNCT
taxlaw-2847	405	35	http://www.aei.org/wp-content/uploads/2017/03/economic-effects-of-borderadjustments.pdf	http://www.aei.org/wp-content/uploads/2017/03/economic-effects-of-borderadjustments.pdf	NOUN
taxlaw-2847	405	36	.	.	PUNCT
taxlaw-2847	406	1	alvin	alvin	PROPN
taxlaw-2847	406	2	c.	c.	PROPN
taxlaw-2847	406	3	warren	warren	PROPN
taxlaw-2847	406	4	,	,	PUNCT
taxlaw-2847	406	5	jr	jr	PROPN
taxlaw-2847	406	6	.	.	PROPN
taxlaw-2847	406	7	,	,	PUNCT
taxlaw-2847	406	8	how	how	SCONJ
taxlaw-2847	406	9	much	much	ADJ
taxlaw-2847	406	10	capital	capital	NOUN
taxlaw-2847	406	11	income	income	NOUN
taxlaw-2847	406	12	taxed	tax	VERB
taxlaw-2847	406	13	under	under	ADP
taxlaw-2847	406	14	an	an	DET
taxlaw-2847	406	15	income	income	NOUN
taxlaw-2847	406	16	tax	tax	NOUN
taxlaw-2847	406	17	is	be	AUX
taxlaw-2847	406	18	exempt	exempt	ADJ
taxlaw-2847	406	19	under	under	ADP
taxlaw-2847	406	20	a	a	DET
taxlaw-2847	406	21	cash	cash	NOUN
taxlaw-2847	406	22	flow	flow	NOUN
taxlaw-2847	406	23	tax	tax	NOUN
taxlaw-2847	406	24	?	?	PUNCT
taxlaw-2847	406	25	,	,	PUNCT
taxlaw-2847	406	26	52	52	NUM
taxlaw-2847	406	27	tax	tax	NOUN
taxlaw-2847	406	28	l.	l.	PROPN
taxlaw-2847	406	29	rev	rev	PROPN
taxlaw-2847	406	30	.	.	PROPN
taxlaw-2847	406	31	1	1	NUM
taxlaw-2847	406	32	(	(	PUNCT
taxlaw-2847	406	33	1996	1996	NUM
taxlaw-2847	406	34	)	)	PUNCT
taxlaw-2847	406	35	.	.	PUNCT
taxlaw-2847	407	1	alvin	alvin	PROPN
taxlaw-2847	407	2	c.	c.	PROPN
taxlaw-2847	407	3	warren	warren	PROPN
taxlaw-2847	407	4	,	,	PUNCT
taxlaw-2847	407	5	jr	jr	PROPN
taxlaw-2847	407	6	.	.	PROPN
taxlaw-2847	407	7	,	,	PUNCT
taxlaw-2847	407	8	the	the	DET
taxlaw-2847	407	9	business	business	NOUN
taxlaw-2847	407	10	enterprise	enterprise	NOUN
taxlaw-2847	407	11	income	income	NOUN
taxlaw-2847	407	12	tax	tax	NOUN
taxlaw-2847	407	13	:	:	PUNCT
taxlaw-2847	407	14	a	a	DET
taxlaw-2847	407	15	first	first	ADJ
taxlaw-2847	407	16	appraisal	appraisal	NOUN
taxlaw-2847	407	17	,	,	PUNCT
taxlaw-2847	407	18	118	118	NUM
taxlaw-2847	407	19	tax	tax	NOUN
taxlaw-2847	407	20	notes	note	NOUN
taxlaw-2847	407	21	921	921	NUM
taxlaw-2847	407	22	(	(	PUNCT
taxlaw-2847	407	23	feb	feb	PROPN
taxlaw-2847	407	24	.	.	PROPN
taxlaw-2847	407	25	25	25	NUM
taxlaw-2847	407	26	,	,	PUNCT
taxlaw-2847	407	27	2008	2008	NUM
taxlaw-2847	407	28	)	)	PUNCT
taxlaw-2847	407	29	.	.	PUNCT
taxlaw-2847	408	1	david	david	PROPN
taxlaw-2847	408	2	a.	a.	PROPN
taxlaw-2847	408	3	weisbach	weisbach	PROPN
taxlaw-2847	408	4	,	,	PUNCT
taxlaw-2847	408	5	a	a	DET
taxlaw-2847	408	6	guide	guide	NOUN
taxlaw-2847	408	7	to	to	ADP
taxlaw-2847	408	8	the	the	DET
taxlaw-2847	408	9	gop	gop	PROPN
taxlaw-2847	408	10	tax	tax	NOUN
taxlaw-2847	408	11	plan	plan	NOUN
taxlaw-2847	408	12	–	–	PUNCT
taxlaw-2847	408	13	the	the	DET
taxlaw-2847	408	14	way	way	NOUN
taxlaw-2847	408	15	to	to	ADP
taxlaw-2847	408	16	a	a	DET
taxlaw-2847	408	17	better	well	ADJ
taxlaw-2847	408	18	way	way	NOUN
taxlaw-2847	408	19	,	,	PUNCT
taxlaw-2847	408	20	8	8	NUM
taxlaw-2847	408	21	colum	colum	NOUN
taxlaw-2847	408	22	.	.	PUNCT
taxlaw-2847	409	1	j.	j.	PROPN
taxlaw-2847	409	2	tax	tax	PROPN
taxlaw-2847	409	3	l.	l.	PROPN
taxlaw-2847	409	4	171	171	NUM
taxlaw-2847	409	5	(	(	PUNCT
taxlaw-2847	409	6	2017	2017	NUM
taxlaw-2847	409	7	)	)	PUNCT
taxlaw-2847	409	8	.	.	PUNCT
taxlaw-2847	410	1	david	david	PROPN
taxlaw-2847	410	2	a.	a.	PROPN
taxlaw-2847	410	3	weisbach	weisbach	PROPN
taxlaw-2847	410	4	,	,	PUNCT
taxlaw-2847	410	5	ironing	iron	VERB
taxlaw-2847	410	6	out	out	ADP
taxlaw-2847	410	7	the	the	DET
taxlaw-2847	410	8	flat	flat	ADJ
taxlaw-2847	410	9	tax	tax	NOUN
taxlaw-2847	410	10	,	,	PUNCT
taxlaw-2847	410	11	52	52	NUM
taxlaw-2847	410	12	stan	stan	NOUN
taxlaw-2847	410	13	.	.	PUNCT
taxlaw-2847	411	1	l.	l.	PROPN
taxlaw-2847	411	2	rev	rev	PROPN
taxlaw-2847	411	3	.	.	PROPN
taxlaw-2847	411	4	559	559	NUM
taxlaw-2847	411	5	(	(	PUNCT
taxlaw-2847	411	6	2000	2000	NUM
taxlaw-2847	411	7	)	)	PUNCT
taxlaw-2847	411	8	.	.	PUNCT
taxlaw-2847	412	1	stefan	stefan	PROPN
taxlaw-2847	412	2	wieler	wieler	PROPN
taxlaw-2847	412	3	,	,	PUNCT
taxlaw-2847	412	4	commodities	commodity	NOUN
taxlaw-2847	412	5	and	and	CCONJ
taxlaw-2847	412	6	inflation	inflation	NOUN
taxlaw-2847	412	7	under	under	ADP
taxlaw-2847	412	8	a	a	DET
taxlaw-2847	412	9	border	border	NOUN
taxlaw-2847	412	10	-	-	PUNCT
taxlaw-2847	412	11	tax	tax	NOUN
taxlaw-2847	412	12	regime	regime	NOUN
taxlaw-2847	412	13	,	,	PUNCT
taxlaw-2847	412	14	goldmoney	goldmoney	NOUN
taxlaw-2847	412	15	insights	insight	NOUN
taxlaw-2847	412	16	(	(	PUNCT
taxlaw-2847	412	17	jan	jan	PROPN
taxlaw-2847	412	18	.	.	PROPN
taxlaw-2847	412	19	23	23	NUM
taxlaw-2847	412	20	,	,	PUNCT
taxlaw-2847	412	21	2017	2017	NUM
taxlaw-2847	412	22	)	)	PUNCT
taxlaw-2847	412	23	,	,	PUNCT
taxlaw-2847	412	24	http://wealth.goldmoney.com/research/goldmoney-insights/commodities-and-inflation-under-aborder-tax-regime	http://wealth.goldmoney.com/research/goldmoney-insights/commodities-and-inflation-under-aborder-tax-regime	NOUN
taxlaw-2847	412	25	.	.	PUNCT