id	sid	tid	token	lemma	pos
taxlaw-2848	1	1	microsoft	microsoft	PROPN
taxlaw-2848	1	2	word	word	PROPN
taxlaw-2848	1	3	8-2-weisbach.docx	8-2-weisbach.docx	NUM
taxlaw-2848	1	4	articles	article	VERB
taxlaw-2848	1	5	a	a	DET
taxlaw-2848	1	6	guide	guide	NOUN
taxlaw-2848	1	7	to	to	ADP
taxlaw-2848	1	8	the	the	DET
taxlaw-2848	1	9	gop	gop	PROPN
taxlaw-2848	1	10	tax	tax	NOUN
taxlaw-2848	1	11	plan	plan	NOUN
taxlaw-2848	1	12	–	–	PUNCT
taxlaw-2848	1	13	the	the	DET
taxlaw-2848	1	14	way	way	NOUN
taxlaw-2848	1	15	to	to	ADP
taxlaw-2848	1	16	a	a	DET
taxlaw-2848	1	17	better	well	ADJ
taxlaw-2848	1	18	way	way	NOUN
taxlaw-2848	1	19	david	david	PROPN
taxlaw-2848	1	20	a.	a.	PROPN
taxlaw-2848	1	21	weisbach	weisbach	PROPN
taxlaw-2848	1	22	*	*	SYM
taxlaw-2848	1	23	executive	executive	ADJ
taxlaw-2848	1	24	summary	summary	NOUN
taxlaw-2848	1	25	the	the	DET
taxlaw-2848	1	26	tax	tax	NOUN
taxlaw-2848	1	27	reform	reform	NOUN
taxlaw-2848	1	28	plan	plan	NOUN
taxlaw-2848	1	29	–	–	PUNCT
taxlaw-2848	1	30	a	a	DET
taxlaw-2848	1	31	better	well	ADJ
taxlaw-2848	1	32	way	way	NOUN
taxlaw-2848	1	33	–	–	PUNCT
taxlaw-2848	1	34	put	put	VERB
taxlaw-2848	1	35	forward	forward	ADV
taxlaw-2848	1	36	by	by	ADP
taxlaw-2848	1	37	the	the	DET
taxlaw-2848	1	38	chairman	chairman	NOUN
taxlaw-2848	1	39	of	of	ADP
taxlaw-2848	1	40	the	the	DET
taxlaw-2848	1	41	house	house	NOUN
taxlaw-2848	1	42	ways	way	NOUN
taxlaw-2848	1	43	and	and	CCONJ
taxlaw-2848	1	44	means	mean	VERB
taxlaw-2848	1	45	committee	committee	PROPN
taxlaw-2848	1	46	kevin	kevin	PROPN
taxlaw-2848	1	47	brady	brady	PROPN
taxlaw-2848	1	48	and	and	CCONJ
taxlaw-2848	1	49	the	the	DET
taxlaw-2848	1	50	speaker	speaker	NOUN
taxlaw-2848	1	51	of	of	ADP
taxlaw-2848	1	52	the	the	DET
taxlaw-2848	1	53	house	house	NOUN
taxlaw-2848	1	54	,	,	PUNCT
taxlaw-2848	1	55	paul	paul	PROPN
taxlaw-2848	1	56	ryan	ryan	PROPN
taxlaw-2848	1	57	would	would	AUX
taxlaw-2848	1	58	be	be	AUX
taxlaw-2848	1	59	the	the	DET
taxlaw-2848	1	60	most	most	ADV
taxlaw-2848	1	61	substantial	substantial	ADJ
taxlaw-2848	1	62	tax	tax	NOUN
taxlaw-2848	1	63	reform	reform	NOUN
taxlaw-2848	1	64	in	in	ADP
taxlaw-2848	1	65	the	the	DET
taxlaw-2848	1	66	united	united	PROPN
taxlaw-2848	1	67	states	states	PROPN
taxlaw-2848	1	68	since	since	SCONJ
taxlaw-2848	1	69	the	the	DET
taxlaw-2848	1	70	enactment	enactment	NOUN
taxlaw-2848	1	71	of	of	ADP
taxlaw-2848	1	72	the	the	DET
taxlaw-2848	1	73	income	income	NOUN
taxlaw-2848	1	74	tax	tax	NOUN
taxlaw-2848	1	75	in	in	ADP
taxlaw-2848	1	76	1913	1913	NUM
taxlaw-2848	1	77	.	.	PUNCT
taxlaw-2848	2	1	at	at	ADP
taxlaw-2848	2	2	the	the	DET
taxlaw-2848	2	3	corporate	corporate	ADJ
taxlaw-2848	2	4	level	level	NOUN
taxlaw-2848	2	5	,	,	PUNCT
taxlaw-2848	2	6	the	the	DET
taxlaw-2848	2	7	reform	reform	NOUN
taxlaw-2848	2	8	would	would	AUX
taxlaw-2848	2	9	allow	allow	VERB
taxlaw-2848	2	10	immediate	immediate	ADJ
taxlaw-2848	2	11	expensing	expensing	NOUN
taxlaw-2848	2	12	of	of	ADP
taxlaw-2848	2	13	investments	investment	NOUN
taxlaw-2848	2	14	,	,	PUNCT
taxlaw-2848	2	15	deny	deny	VERB
taxlaw-2848	2	16	deductions	deduction	NOUN
taxlaw-2848	2	17	for	for	ADP
taxlaw-2848	2	18	net	net	ADJ
taxlaw-2848	2	19	interest	interest	NOUN
taxlaw-2848	2	20	expense	expense	NOUN
taxlaw-2848	2	21	,	,	PUNCT
taxlaw-2848	2	22	and	and	CCONJ
taxlaw-2848	2	23	eliminate	eliminate	VERB
taxlaw-2848	2	24	the	the	DET
taxlaw-2848	2	25	taxation	taxation	NOUN
taxlaw-2848	2	26	of	of	ADP
taxlaw-2848	2	27	income	income	NOUN
taxlaw-2848	2	28	from	from	ADP
taxlaw-2848	2	29	sales	sale	NOUN
taxlaw-2848	2	30	in	in	ADP
taxlaw-2848	2	31	foreign	foreign	ADJ
taxlaw-2848	2	32	countries	country	NOUN
taxlaw-2848	2	33	while	while	SCONJ
taxlaw-2848	2	34	taxing	tax	VERB
taxlaw-2848	2	35	the	the	DET
taxlaw-2848	2	36	full	full	ADJ
taxlaw-2848	2	37	value	value	NOUN
taxlaw-2848	2	38	of	of	ADP
taxlaw-2848	2	39	imports	import	NOUN
taxlaw-2848	2	40	(	(	PUNCT
taxlaw-2848	2	41	together	together	ADV
taxlaw-2848	2	42	shifting	shift	VERB
taxlaw-2848	2	43	the	the	DET
taxlaw-2848	2	44	tax	tax	NOUN
taxlaw-2848	2	45	base	base	NOUN
taxlaw-2848	2	46	to	to	ADP
taxlaw-2848	2	47	a	a	DET
taxlaw-2848	2	48	destination	destination	NOUN
taxlaw-2848	2	49	basis	basis	NOUN
taxlaw-2848	2	50	)	)	PUNCT
taxlaw-2848	2	51	.	.	PUNCT
taxlaw-2848	3	1	at	at	ADP
taxlaw-2848	3	2	the	the	DET
taxlaw-2848	3	3	individual	individual	ADJ
taxlaw-2848	3	4	level	level	NOUN
taxlaw-2848	3	5	,	,	PUNCT
taxlaw-2848	3	6	the	the	DET
taxlaw-2848	3	7	system	system	NOUN
taxlaw-2848	3	8	would	would	AUX
taxlaw-2848	3	9	tax	tax	VERB
taxlaw-2848	3	10	capital	capital	NOUN
taxlaw-2848	3	11	income	income	NOUN
taxlaw-2848	3	12	including	include	VERB
taxlaw-2848	3	13	interest	interest	NOUN
taxlaw-2848	3	14	,	,	PUNCT
taxlaw-2848	3	15	dividends	dividend	NOUN
taxlaw-2848	3	16	,	,	PUNCT
taxlaw-2848	3	17	and	and	CCONJ
taxlaw-2848	3	18	capital	capital	NOUN
taxlaw-2848	3	19	gains	gain	NOUN
taxlaw-2848	3	20	at	at	ADP
taxlaw-2848	3	21	half	half	DET
taxlaw-2848	3	22	the	the	DET
taxlaw-2848	3	23	rate	rate	NOUN
taxlaw-2848	3	24	that	that	PRON
taxlaw-2848	3	25	wages	wage	NOUN
taxlaw-2848	3	26	and	and	CCONJ
taxlaw-2848	3	27	salaries	salary	NOUN
taxlaw-2848	3	28	are	be	AUX
taxlaw-2848	3	29	taxed	tax	VERB
taxlaw-2848	3	30	.	.	PUNCT
taxlaw-2848	4	1	it	it	PRON
taxlaw-2848	4	2	would	would	AUX
taxlaw-2848	4	3	also	also	ADV
taxlaw-2848	4	4	repeal	repeal	VERB
taxlaw-2848	4	5	the	the	DET
taxlaw-2848	4	6	estate	estate	NOUN
taxlaw-2848	4	7	and	and	CCONJ
taxlaw-2848	4	8	generation	generation	NOUN
taxlaw-2848	4	9	skipping	skip	VERB
taxlaw-2848	4	10	taxes	taxis	NOUN
taxlaw-2848	4	11	.	.	PUNCT
taxlaw-2848	5	1	these	these	DET
taxlaw-2848	5	2	changes	change	NOUN
taxlaw-2848	5	3	would	would	AUX
taxlaw-2848	5	4	go	go	VERB
taxlaw-2848	5	5	a	a	DET
taxlaw-2848	5	6	long	long	ADJ
taxlaw-2848	5	7	way	way	NOUN
taxlaw-2848	5	8	toward	toward	ADP
taxlaw-2848	5	9	shifting	shift	VERB
taxlaw-2848	5	10	the	the	DET
taxlaw-2848	5	11	tax	tax	NOUN
taxlaw-2848	5	12	system	system	NOUN
taxlaw-2848	5	13	to	to	ADP
taxlaw-2848	5	14	taxing	tax	VERB
taxlaw-2848	5	15	consumption	consumption	NOUN
taxlaw-2848	5	16	rather	rather	ADV
taxlaw-2848	5	17	than	than	ADP
taxlaw-2848	5	18	income	income	NOUN
taxlaw-2848	5	19	.	.	PUNCT
taxlaw-2848	6	1	this	this	DET
taxlaw-2848	6	2	paper	paper	NOUN
taxlaw-2848	6	3	considers	consider	VERB
taxlaw-2848	6	4	the	the	DET
taxlaw-2848	6	5	implementation	implementation	NOUN
taxlaw-2848	6	6	of	of	ADP
taxlaw-2848	6	7	the	the	DET
taxlaw-2848	6	8	house	house	NOUN
taxlaw-2848	6	9	gop	gop	PROPN
taxlaw-2848	6	10	tax	tax	NOUN
taxlaw-2848	6	11	plan	plan	NOUN
taxlaw-2848	6	12	and	and	CCONJ
taxlaw-2848	6	13	addresses	address	NOUN
taxlaw-2848	6	14	issues	issue	NOUN
taxlaw-2848	6	15	that	that	PRON
taxlaw-2848	6	16	will	will	AUX
taxlaw-2848	6	17	need	need	VERB
taxlaw-2848	6	18	to	to	PART
taxlaw-2848	6	19	be	be	AUX
taxlaw-2848	6	20	resolved	resolve	VERB
taxlaw-2848	6	21	if	if	SCONJ
taxlaw-2848	6	22	the	the	DET
taxlaw-2848	6	23	plan	plan	NOUN
taxlaw-2848	6	24	is	be	AUX
taxlaw-2848	6	25	to	to	PART
taxlaw-2848	6	26	work	work	VERB
taxlaw-2848	6	27	as	as	SCONJ
taxlaw-2848	6	28	intended	intend	VERB
taxlaw-2848	6	29	.	.	PUNCT
taxlaw-2848	7	1	the	the	DET
taxlaw-2848	7	2	plan	plan	NOUN
taxlaw-2848	7	3	is	be	AUX
taxlaw-2848	7	4	based	base	VERB
taxlaw-2848	7	5	on	on	ADP
taxlaw-2848	7	6	,	,	PUNCT
taxlaw-2848	7	7	and	and	CCONJ
taxlaw-2848	7	8	builds	build	VERB
taxlaw-2848	7	9	off	off	ADP
taxlaw-2848	7	10	of	of	ADP
taxlaw-2848	7	11	,	,	PUNCT
taxlaw-2848	7	12	a	a	DET
taxlaw-2848	7	13	long	long	ADJ
taxlaw-2848	7	14	history	history	NOUN
taxlaw-2848	7	15	of	of	ADP
taxlaw-2848	7	16	thinking	think	VERB
taxlaw-2848	7	17	about	about	ADP
taxlaw-2848	7	18	consumption	consumption	NOUN
taxlaw-2848	7	19	taxes	taxis	NOUN
taxlaw-2848	7	20	.	.	PUNCT
taxlaw-2848	8	1	to	to	PART
taxlaw-2848	8	2	understand	understand	VERB
taxlaw-2848	8	3	the	the	DET
taxlaw-2848	8	4	basic	basic	ADJ
taxlaw-2848	8	5	choices	choice	NOUN
taxlaw-2848	8	6	made	make	VERB
taxlaw-2848	8	7	in	in	ADP
taxlaw-2848	8	8	the	the	DET
taxlaw-2848	8	9	plan	plan	NOUN
taxlaw-2848	8	10	,	,	PUNCT
taxlaw-2848	8	11	it	it	PRON
taxlaw-2848	8	12	is	be	AUX
taxlaw-2848	8	13	helpful	helpful	ADJ
taxlaw-2848	8	14	to	to	PART
taxlaw-2848	8	15	understand	understand	VERB
taxlaw-2848	8	16	this	this	DET
taxlaw-2848	8	17	history	history	NOUN
taxlaw-2848	8	18	and	and	CCONJ
taxlaw-2848	8	19	how	how	SCONJ
taxlaw-2848	8	20	consumption	consumption	NOUN
taxlaw-2848	8	21	taxes	taxis	NOUN
taxlaw-2848	8	22	work	work	VERB
taxlaw-2848	8	23	in	in	ADP
taxlaw-2848	8	24	general	general	ADJ
taxlaw-2848	8	25	.	.	PUNCT
taxlaw-2848	9	1	the	the	DET
taxlaw-2848	9	2	paper	paper	NOUN
taxlaw-2848	9	3	provides	provide	VERB
taxlaw-2848	9	4	a	a	DET
taxlaw-2848	9	5	nutshell	nutshell	ADJ
taxlaw-2848	9	6	version	version	NOUN
taxlaw-2848	9	7	of	of	ADP
taxlaw-2848	9	8	this	this	DET
taxlaw-2848	9	9	history	history	NOUN
taxlaw-2848	9	10	.	.	PUNCT
taxlaw-2848	10	1	it	it	PRON
taxlaw-2848	10	2	shows	show	VERB
taxlaw-2848	10	3	that	that	SCONJ
taxlaw-2848	10	4	the	the	DET
taxlaw-2848	10	5	plan	plan	NOUN
taxlaw-2848	10	6	is	be	AUX
taxlaw-2848	10	7	essentially	essentially	ADV
taxlaw-2848	10	8	the	the	DET
taxlaw-2848	10	9	same	same	ADJ
taxlaw-2848	10	10	as	as	ADP
taxlaw-2848	10	11	the	the	DET
taxlaw-2848	10	12	proposal	proposal	NOUN
taxlaw-2848	10	13	put	put	VERB
taxlaw-2848	10	14	forward	forward	ADP
taxlaw-2848	10	15	by	by	ADP
taxlaw-2848	10	16	the	the	DET
taxlaw-2848	10	17	tax	tax	NOUN
taxlaw-2848	10	18	reform	reform	NOUN
taxlaw-2848	10	19	panel	panel	NOUN
taxlaw-2848	10	20	convened	convene	VERB
taxlaw-2848	10	21	by	by	ADP
taxlaw-2848	10	22	president	president	PROPN
taxlaw-2848	10	23	bush	bush	PROPN
taxlaw-2848	10	24	in	in	ADP
taxlaw-2848	10	25	2005	2005	NUM
taxlaw-2848	10	26	known	know	VERB
taxlaw-2848	10	27	as	as	ADP
taxlaw-2848	10	28	the	the	DET
taxlaw-2848	10	29	*	*	PROPN
taxlaw-2848	10	30	walter	walter	PROPN
taxlaw-2848	10	31	j.	j.	PROPN
taxlaw-2848	10	32	blum	blum	PROPN
taxlaw-2848	10	33	professor	professor	PROPN
taxlaw-2848	10	34	,	,	PUNCT
taxlaw-2848	10	35	the	the	DET
taxlaw-2848	10	36	university	university	NOUN
taxlaw-2848	10	37	of	of	ADP
taxlaw-2848	10	38	chicago	chicago	PROPN
taxlaw-2848	10	39	law	law	NOUN
taxlaw-2848	10	40	school	school	NOUN
taxlaw-2848	10	41	,	,	PUNCT
taxlaw-2848	10	42	and	and	CCONJ
taxlaw-2848	10	43	senior	senior	ADJ
taxlaw-2848	10	44	fellow	fellow	NOUN
taxlaw-2848	10	45	,	,	PUNCT
taxlaw-2848	10	46	the	the	DET
taxlaw-2848	10	47	university	university	NOUN
taxlaw-2848	10	48	of	of	ADP
taxlaw-2848	10	49	chicago	chicago	PROPN
taxlaw-2848	10	50	computation	computation	PROPN
taxlaw-2848	10	51	institute	institute	PROPN
taxlaw-2848	10	52	and	and	CCONJ
taxlaw-2848	10	53	argonne	argonne	PROPN
taxlaw-2848	10	54	national	national	PROPN
taxlaw-2848	10	55	laboratories	laboratory	NOUN
taxlaw-2848	10	56	.	.	PUNCT
taxlaw-2848	11	1	send	send	VERB
taxlaw-2848	11	2	comments	comment	NOUN
taxlaw-2848	11	3	to	to	ADP
taxlaw-2848	11	4	d-weisbach@uchicago.edu	d-weisbach@uchicago.edu	NOUN
taxlaw-2848	11	5	.	.	PUNCT
taxlaw-2848	12	1	i	i	PRON
taxlaw-2848	12	2	thank	thank	VERB
taxlaw-2848	12	3	alan	alan	PROPN
taxlaw-2848	12	4	auerbach	auerbach	PROPN
taxlaw-2848	12	5	,	,	PUNCT
taxlaw-2848	12	6	peter	peter	PROPN
taxlaw-2848	12	7	daub	daub	PROPN
taxlaw-2848	12	8	,	,	PUNCT
taxlaw-2848	12	9	daniel	daniel	PROPN
taxlaw-2848	12	10	hemel	hemel	PROPN
taxlaw-2848	12	11	,	,	PUNCT
taxlaw-2848	12	12	ed	ed	PROPN
taxlaw-2848	12	13	kleinbard	kleinbard	PROPN
taxlaw-2848	12	14	,	,	PUNCT
taxlaw-2848	12	15	julie	julie	PROPN
taxlaw-2848	12	16	roin	roin	PROPN
taxlaw-2848	12	17	,	,	PUNCT
taxlaw-2848	12	18	steve	steve	PROPN
taxlaw-2848	12	19	shay	shay	PROPN
taxlaw-2848	12	20	,	,	PUNCT
taxlaw-2848	12	21	willard	willard	PROPN
taxlaw-2848	12	22	taylor	taylor	PROPN
taxlaw-2848	12	23	,	,	PUNCT
taxlaw-2848	12	24	al	al	PROPN
taxlaw-2848	12	25	warren	warren	PROPN
taxlaw-2848	12	26	,	,	PUNCT
taxlaw-2848	12	27	and	and	CCONJ
taxlaw-2848	12	28	workshop	workshop	NOUN
taxlaw-2848	12	29	participants	participant	NOUN
taxlaw-2848	12	30	at	at	ADP
taxlaw-2848	12	31	the	the	DET
taxlaw-2848	12	32	university	university	PROPN
taxlaw-2848	12	33	of	of	ADP
taxlaw-2848	12	34	chicago	chicago	PROPN
taxlaw-2848	12	35	law	law	NOUN
taxlaw-2848	12	36	school	school	NOUN
taxlaw-2848	12	37	for	for	ADP
taxlaw-2848	12	38	comments	comment	NOUN
taxlaw-2848	12	39	.	.	PUNCT
taxlaw-2848	13	1	disclosure	disclosure	NOUN
taxlaw-2848	13	2	:	:	PUNCT
taxlaw-2848	14	1	i	i	PRON
taxlaw-2848	14	2	was	be	AUX
taxlaw-2848	14	3	an	an	DET
taxlaw-2848	14	4	outside	outside	ADJ
taxlaw-2848	14	5	consultant	consultant	NOUN
taxlaw-2848	14	6	to	to	ADP
taxlaw-2848	14	7	the	the	DET
taxlaw-2848	14	8	president	president	NOUN
taxlaw-2848	14	9	’s	’s	PART
taxlaw-2848	14	10	advisory	advisory	ADJ
taxlaw-2848	14	11	panel	panel	NOUN
taxlaw-2848	14	12	on	on	ADP
taxlaw-2848	14	13	federal	federal	ADJ
taxlaw-2848	14	14	tax	tax	NOUN
taxlaw-2848	14	15	reform	reform	NOUN
taxlaw-2848	14	16	,	,	PUNCT
taxlaw-2848	14	17	which	which	PRON
taxlaw-2848	14	18	proposed	propose	VERB
taxlaw-2848	14	19	a	a	DET
taxlaw-2848	14	20	tax	tax	NOUN
taxlaw-2848	14	21	reform	reform	NOUN
taxlaw-2848	14	22	that	that	PRON
taxlaw-2848	14	23	closely	closely	ADV
taxlaw-2848	14	24	resembles	resemble	VERB
taxlaw-2848	14	25	the	the	DET
taxlaw-2848	14	26	gop	gop	PROPN
taxlaw-2848	14	27	plan	plan	NOUN
taxlaw-2848	14	28	.	.	PUNCT
taxlaw-2848	15	1	172	172	NUM
taxlaw-2848	15	2	columbia	columbia	PROPN
taxlaw-2848	15	3	journal	journal	PROPN
taxlaw-2848	15	4	of	of	ADP
taxlaw-2848	15	5	tax	tax	NOUN
taxlaw-2848	15	6	law	law	NOUN
taxlaw-2848	15	7	[	[	X
taxlaw-2848	15	8	vol.8:171	vol.8:171	INTJ
taxlaw-2848	15	9	growth	growth	NOUN
taxlaw-2848	15	10	and	and	CCONJ
taxlaw-2848	15	11	investment	investment	NOUN
taxlaw-2848	15	12	tax	tax	NOUN
taxlaw-2848	15	13	.	.	PUNCT
taxlaw-2848	16	1	that	that	DET
taxlaw-2848	16	2	plan	plan	NOUN
taxlaw-2848	16	3	,	,	PUNCT
taxlaw-2848	16	4	in	in	ADP
taxlaw-2848	16	5	turn	turn	NOUN
taxlaw-2848	16	6	,	,	PUNCT
taxlaw-2848	16	7	was	be	AUX
taxlaw-2848	16	8	a	a	DET
taxlaw-2848	16	9	modification	modification	NOUN
taxlaw-2848	16	10	of	of	ADP
taxlaw-2848	16	11	two	two	NUM
taxlaw-2848	16	12	similar	similar	ADJ
taxlaw-2848	16	13	consumption	consumption	NOUN
taxlaw-2848	16	14	tax	tax	NOUN
taxlaw-2848	16	15	proposals	proposal	NOUN
taxlaw-2848	16	16	,	,	PUNCT
taxlaw-2848	16	17	the	the	DET
taxlaw-2848	16	18	flat	flat	ADJ
taxlaw-2848	16	19	tax	tax	NOUN
taxlaw-2848	16	20	and	and	CCONJ
taxlaw-2848	16	21	a	a	DET
taxlaw-2848	16	22	closely	closely	ADV
taxlaw-2848	16	23	related	relate	VERB
taxlaw-2848	16	24	plan	plan	NOUN
taxlaw-2848	16	25	known	know	VERB
taxlaw-2848	16	26	as	as	ADP
taxlaw-2848	16	27	the	the	DET
taxlaw-2848	16	28	x	x	NOUN
taxlaw-2848	16	29	-	-	NOUN
taxlaw-2848	16	30	tax	tax	NOUN
taxlaw-2848	16	31	.	.	PUNCT
taxlaw-2848	17	1	and	and	CCONJ
taxlaw-2848	17	2	these	these	DET
taxlaw-2848	17	3	proposals	proposal	NOUN
taxlaw-2848	17	4	are	be	AUX
taxlaw-2848	17	5	modifications	modification	NOUN
taxlaw-2848	17	6	of	of	ADP
taxlaw-2848	17	7	the	the	DET
taxlaw-2848	17	8	standard	standard	ADJ
taxlaw-2848	17	9	vat	vat	NOUN
taxlaw-2848	17	10	used	use	VERB
taxlaw-2848	17	11	throughout	throughout	ADP
taxlaw-2848	17	12	the	the	DET
taxlaw-2848	17	13	world	world	NOUN
taxlaw-2848	17	14	.	.	PUNCT
taxlaw-2848	18	1	understanding	understand	VERB
taxlaw-2848	18	2	how	how	SCONJ
taxlaw-2848	18	3	vats	vat	NOUN
taxlaw-2848	18	4	work	work	VERB
taxlaw-2848	18	5	and	and	CCONJ
taxlaw-2848	18	6	the	the	DET
taxlaw-2848	18	7	issues	issue	NOUN
taxlaw-2848	18	8	they	they	PRON
taxlaw-2848	18	9	raise	raise	VERB
taxlaw-2848	18	10	,	,	PUNCT
taxlaw-2848	18	11	as	as	ADV
taxlaw-2848	18	12	well	well	ADV
taxlaw-2848	18	13	as	as	ADP
taxlaw-2848	18	14	the	the	DET
taxlaw-2848	18	15	reason	reason	NOUN
taxlaw-2848	18	16	for	for	ADP
taxlaw-2848	18	17	the	the	DET
taxlaw-2848	18	18	various	various	ADJ
taxlaw-2848	18	19	evolutions	evolution	NOUN
taxlaw-2848	18	20	in	in	ADP
taxlaw-2848	18	21	the	the	DET
taxlaw-2848	18	22	proposals	proposal	NOUN
taxlaw-2848	18	23	allows	allow	VERB
taxlaw-2848	18	24	us	we	PRON
taxlaw-2848	18	25	to	to	PART
taxlaw-2848	18	26	understand	understand	VERB
taxlaw-2848	18	27	the	the	DET
taxlaw-2848	18	28	central	central	ADJ
taxlaw-2848	18	29	issues	issue	NOUN
taxlaw-2848	18	30	that	that	PRON
taxlaw-2848	18	31	will	will	AUX
taxlaw-2848	18	32	arise	arise	VERB
taxlaw-2848	18	33	in	in	ADP
taxlaw-2848	18	34	implementing	implement	VERB
taxlaw-2848	18	35	the	the	DET
taxlaw-2848	18	36	brady	brady	PROPN
taxlaw-2848	18	37	plan	plan	PROPN
taxlaw-2848	18	38	.	.	PUNCT
taxlaw-2848	19	1	after	after	ADP
taxlaw-2848	19	2	summarizing	summarize	VERB
taxlaw-2848	19	3	this	this	DET
taxlaw-2848	19	4	history	history	NOUN
taxlaw-2848	19	5	,	,	PUNCT
taxlaw-2848	19	6	the	the	DET
taxlaw-2848	19	7	paper	paper	NOUN
taxlaw-2848	19	8	turns	turn	VERB
taxlaw-2848	19	9	to	to	ADP
taxlaw-2848	19	10	the	the	DET
taxlaw-2848	19	11	issues	issue	NOUN
taxlaw-2848	19	12	that	that	PRON
taxlaw-2848	19	13	will	will	AUX
taxlaw-2848	19	14	need	need	VERB
taxlaw-2848	19	15	to	to	PART
taxlaw-2848	19	16	be	be	AUX
taxlaw-2848	19	17	resolved	resolve	VERB
taxlaw-2848	19	18	to	to	PART
taxlaw-2848	19	19	implement	implement	VERB
taxlaw-2848	19	20	the	the	DET
taxlaw-2848	19	21	plan	plan	NOUN
taxlaw-2848	19	22	,	,	PUNCT
taxlaw-2848	19	23	focusing	focus	VERB
taxlaw-2848	19	24	on	on	ADP
taxlaw-2848	19	25	eight	eight	NUM
taxlaw-2848	19	26	sets	set	NOUN
taxlaw-2848	19	27	of	of	ADP
taxlaw-2848	19	28	issues	issue	NOUN
taxlaw-2848	19	29	:	:	PUNCT
taxlaw-2848	19	30	(	(	PUNCT
taxlaw-2848	19	31	i	i	NOUN
taxlaw-2848	19	32	)	)	PUNCT
taxlaw-2848	19	33	the	the	DET
taxlaw-2848	19	34	design	design	NOUN
taxlaw-2848	19	35	of	of	ADP
taxlaw-2848	19	36	the	the	DET
taxlaw-2848	19	37	business	business	NOUN
taxlaw-2848	19	38	tax	tax	NOUN
taxlaw-2848	19	39	;	;	PUNCT
taxlaw-2848	19	40	(	(	PUNCT
taxlaw-2848	19	41	ii	ii	NOUN
taxlaw-2848	19	42	)	)	PUNCT
taxlaw-2848	19	43	the	the	DET
taxlaw-2848	19	44	relative	relative	ADJ
taxlaw-2848	19	45	tax	tax	NOUN
taxlaw-2848	19	46	rates	rate	NOUN
taxlaw-2848	19	47	for	for	ADP
taxlaw-2848	19	48	corporations	corporation	NOUN
taxlaw-2848	19	49	,	,	PUNCT
taxlaw-2848	19	50	partnerships	partnership	NOUN
taxlaw-2848	19	51	,	,	PUNCT
taxlaw-2848	19	52	labor	labor	NOUN
taxlaw-2848	19	53	income	income	NOUN
taxlaw-2848	19	54	,	,	PUNCT
taxlaw-2848	19	55	and	and	CCONJ
taxlaw-2848	19	56	the	the	DET
taxlaw-2848	19	57	capital	capital	NOUN
taxlaw-2848	19	58	income	income	NOUN
taxlaw-2848	19	59	of	of	ADP
taxlaw-2848	19	60	individuals	individual	NOUN
taxlaw-2848	19	61	;	;	PUNCT
taxlaw-2848	19	62	(	(	PUNCT
taxlaw-2848	19	63	iii	iii	X
taxlaw-2848	19	64	)	)	PUNCT
taxlaw-2848	19	65	international	international	ADJ
taxlaw-2848	19	66	tax	tax	NOUN
taxlaw-2848	19	67	issues	issue	NOUN
taxlaw-2848	19	68	;	;	PUNCT
taxlaw-2848	19	69	(	(	PUNCT
taxlaw-2848	19	70	iv	iv	X
taxlaw-2848	19	71	)	)	PUNCT
taxlaw-2848	19	72	the	the	DET
taxlaw-2848	19	73	taxation	taxation	NOUN
taxlaw-2848	19	74	of	of	ADP
taxlaw-2848	19	75	financial	financial	ADJ
taxlaw-2848	19	76	instruments	instrument	NOUN
taxlaw-2848	19	77	and	and	CCONJ
taxlaw-2848	19	78	institutions	institution	NOUN
taxlaw-2848	19	79	;	;	PUNCT
taxlaw-2848	19	80	(	(	PUNCT
taxlaw-2848	19	81	v	v	X
taxlaw-2848	19	82	)	)	PUNCT
taxlaw-2848	19	83	the	the	DET
taxlaw-2848	19	84	taxation	taxation	NOUN
taxlaw-2848	19	85	of	of	ADP
taxlaw-2848	19	86	corporate	corporate	ADJ
taxlaw-2848	19	87	transactions	transaction	NOUN
taxlaw-2848	19	88	such	such	ADJ
taxlaw-2848	19	89	as	as	ADP
taxlaw-2848	19	90	mergers	merger	NOUN
taxlaw-2848	19	91	and	and	CCONJ
taxlaw-2848	19	92	acquisitions	acquisition	NOUN
taxlaw-2848	19	93	;	;	PUNCT
taxlaw-2848	19	94	(	(	PUNCT
taxlaw-2848	19	95	vi	vi	NOUN
taxlaw-2848	19	96	)	)	PUNCT
taxlaw-2848	19	97	deferral	deferral	NOUN
taxlaw-2848	19	98	and	and	CCONJ
taxlaw-2848	19	99	the	the	DET
taxlaw-2848	19	100	functioning	functioning	NOUN
taxlaw-2848	19	101	of	of	ADP
taxlaw-2848	19	102	the	the	DET
taxlaw-2848	19	103	individual	individual	ADJ
taxlaw-2848	19	104	-	-	PUNCT
taxlaw-2848	19	105	level	level	NOUN
taxlaw-2848	19	106	tax	tax	NOUN
taxlaw-2848	19	107	on	on	ADP
taxlaw-2848	19	108	capital	capital	NOUN
taxlaw-2848	19	109	income	income	NOUN
taxlaw-2848	19	110	;	;	PUNCT
taxlaw-2848	19	111	(	(	PUNCT
taxlaw-2848	19	112	vii	vii	PROPN
taxlaw-2848	19	113	)	)	PUNCT
taxlaw-2848	19	114	issues	issue	NOUN
taxlaw-2848	19	115	relating	relate	VERB
taxlaw-2848	19	116	to	to	ADP
taxlaw-2848	19	117	the	the	DET
taxlaw-2848	19	118	individual	individual	ADJ
taxlaw-2848	19	119	tax	tax	NOUN
taxlaw-2848	19	120	base	base	NOUN
taxlaw-2848	19	121	such	such	ADJ
taxlaw-2848	19	122	as	as	ADP
taxlaw-2848	19	123	the	the	DET
taxlaw-2848	19	124	mortgage	mortgage	NOUN
taxlaw-2848	19	125	interest	interest	NOUN
taxlaw-2848	19	126	deduction	deduction	NOUN
taxlaw-2848	19	127	;	;	PUNCT
taxlaw-2848	19	128	and	and	CCONJ
taxlaw-2848	19	129	(	(	PUNCT
taxlaw-2848	19	130	viii	viii	ADJ
taxlaw-2848	19	131	)	)	PUNCT
taxlaw-2848	19	132	problems	problem	NOUN
taxlaw-2848	19	133	of	of	ADP
taxlaw-2848	19	134	transition	transition	NOUN
taxlaw-2848	19	135	.	.	PUNCT
taxlaw-2848	20	1	some	some	PRON
taxlaw-2848	20	2	of	of	ADP
taxlaw-2848	20	3	the	the	DET
taxlaw-2848	20	4	problems	problem	NOUN
taxlaw-2848	20	5	in	in	ADP
taxlaw-2848	20	6	the	the	DET
taxlaw-2848	20	7	current	current	ADJ
taxlaw-2848	20	8	draft	draft	NOUN
taxlaw-2848	20	9	of	of	ADP
taxlaw-2848	20	10	the	the	DET
taxlaw-2848	20	11	brady	brady	PROPN
taxlaw-2848	20	12	plan	plan	PROPN
taxlaw-2848	20	13	,	,	PUNCT
taxlaw-2848	20	14	such	such	ADJ
taxlaw-2848	20	15	as	as	ADP
taxlaw-2848	20	16	inconsistencies	inconsistency	NOUN
taxlaw-2848	20	17	in	in	ADP
taxlaw-2848	20	18	the	the	DET
taxlaw-2848	20	19	design	design	NOUN
taxlaw-2848	20	20	of	of	ADP
taxlaw-2848	20	21	the	the	DET
taxlaw-2848	20	22	corporate	corporate	ADJ
taxlaw-2848	20	23	tax	tax	NOUN
taxlaw-2848	20	24	,	,	PUNCT
taxlaw-2848	20	25	are	be	AUX
taxlaw-2848	20	26	easily	easily	ADV
taxlaw-2848	20	27	fixed	fix	VERB
taxlaw-2848	20	28	.	.	PUNCT
taxlaw-2848	21	1	some	some	DET
taxlaw-2848	21	2	problems	problem	NOUN
taxlaw-2848	21	3	,	,	PUNCT
taxlaw-2848	21	4	such	such	ADJ
taxlaw-2848	21	5	as	as	ADP
taxlaw-2848	21	6	the	the	DET
taxlaw-2848	21	7	treatment	treatment	NOUN
taxlaw-2848	21	8	of	of	ADP
taxlaw-2848	21	9	pass	pass	NOUN
taxlaw-2848	21	10	-	-	PUNCT
taxlaw-2848	21	11	through	through	ADP
taxlaw-2848	21	12	entities	entity	NOUN
taxlaw-2848	21	13	and	and	CCONJ
taxlaw-2848	21	14	the	the	DET
taxlaw-2848	21	15	taxation	taxation	NOUN
taxlaw-2848	21	16	of	of	ADP
taxlaw-2848	21	17	major	major	ADJ
taxlaw-2848	21	18	corporate	corporate	ADJ
taxlaw-2848	21	19	transactions	transaction	NOUN
taxlaw-2848	21	20	,	,	PUNCT
taxlaw-2848	21	21	can	can	AUX
taxlaw-2848	21	22	be	be	AUX
taxlaw-2848	21	23	improved	improve	VERB
taxlaw-2848	21	24	with	with	ADP
taxlaw-2848	21	25	modest	modest	ADJ
taxlaw-2848	21	26	substantive	substantive	ADJ
taxlaw-2848	21	27	changes	change	NOUN
taxlaw-2848	21	28	.	.	PUNCT
taxlaw-2848	22	1	others	other	NOUN
taxlaw-2848	22	2	,	,	PUNCT
taxlaw-2848	22	3	such	such	ADJ
taxlaw-2848	22	4	as	as	ADP
taxlaw-2848	22	5	the	the	DET
taxlaw-2848	22	6	taxation	taxation	NOUN
taxlaw-2848	22	7	of	of	ADP
taxlaw-2848	22	8	financial	financial	ADJ
taxlaw-2848	22	9	institutions	institution	NOUN
taxlaw-2848	22	10	,	,	PUNCT
taxlaw-2848	22	11	will	will	AUX
taxlaw-2848	22	12	require	require	VERB
taxlaw-2848	22	13	substantial	substantial	ADJ
taxlaw-2848	22	14	effort	effort	NOUN
taxlaw-2848	22	15	to	to	PART
taxlaw-2848	22	16	get	get	VERB
taxlaw-2848	22	17	right	right	ADJ
taxlaw-2848	22	18	,	,	PUNCT
taxlaw-2848	22	19	but	but	CCONJ
taxlaw-2848	22	20	approximate	approximate	ADJ
taxlaw-2848	22	21	solutions	solution	NOUN
taxlaw-2848	22	22	exist	exist	VERB
taxlaw-2848	22	23	.	.	PUNCT
taxlaw-2848	23	1	finally	finally	ADV
taxlaw-2848	23	2	,	,	PUNCT
taxlaw-2848	23	3	some	some	DET
taxlaw-2848	23	4	issues	issue	NOUN
taxlaw-2848	23	5	,	,	PUNCT
taxlaw-2848	23	6	such	such	ADJ
taxlaw-2848	23	7	as	as	ADP
taxlaw-2848	23	8	the	the	DET
taxlaw-2848	23	9	taxation	taxation	NOUN
taxlaw-2848	23	10	of	of	ADP
taxlaw-2848	23	11	capital	capital	NOUN
taxlaw-2848	23	12	income	income	NOUN
taxlaw-2848	23	13	at	at	ADP
taxlaw-2848	23	14	the	the	DET
taxlaw-2848	23	15	individual	individual	ADJ
taxlaw-2848	23	16	level	level	NOUN
taxlaw-2848	23	17	,	,	PUNCT
taxlaw-2848	23	18	will	will	AUX
taxlaw-2848	23	19	not	not	PART
taxlaw-2848	23	20	be	be	AUX
taxlaw-2848	23	21	readily	readily	ADV
taxlaw-2848	23	22	fixed	fix	VERB
taxlaw-2848	23	23	.	.	PUNCT
taxlaw-2848	24	1	the	the	DET
taxlaw-2848	24	2	basic	basic	ADJ
taxlaw-2848	24	3	structure	structure	NOUN
taxlaw-2848	24	4	of	of	ADP
taxlaw-2848	24	5	the	the	DET
taxlaw-2848	24	6	plan	plan	NOUN
taxlaw-2848	24	7	may	may	AUX
taxlaw-2848	24	8	not	not	PART
taxlaw-2848	24	9	be	be	AUX
taxlaw-2848	24	10	workable	workable	ADJ
taxlaw-2848	24	11	for	for	ADP
taxlaw-2848	24	12	these	these	DET
taxlaw-2848	24	13	issues	issue	NOUN
taxlaw-2848	24	14	and	and	CCONJ
taxlaw-2848	24	15	resolution	resolution	NOUN
taxlaw-2848	24	16	of	of	ADP
taxlaw-2848	24	17	these	these	DET
taxlaw-2848	24	18	issues	issue	NOUN
taxlaw-2848	24	19	might	might	AUX
taxlaw-2848	24	20	require	require	VERB
taxlaw-2848	24	21	structural	structural	ADJ
taxlaw-2848	24	22	changes	change	NOUN
taxlaw-2848	24	23	to	to	ADP
taxlaw-2848	24	24	the	the	DET
taxlaw-2848	24	25	plan	plan	NOUN
taxlaw-2848	24	26	.	.	PUNCT
taxlaw-2848	25	1	overall	overall	ADV
taxlaw-2848	25	2	,	,	PUNCT
taxlaw-2848	25	3	i	i	PRON
taxlaw-2848	25	4	believe	believe	VERB
taxlaw-2848	25	5	that	that	SCONJ
taxlaw-2848	25	6	a	a	DET
taxlaw-2848	25	7	system	system	NOUN
taxlaw-2848	25	8	following	follow	VERB
taxlaw-2848	25	9	the	the	DET
taxlaw-2848	25	10	contours	contours	NOUN
taxlaw-2848	25	11	of	of	ADP
taxlaw-2848	25	12	the	the	DET
taxlaw-2848	25	13	house	house	PROPN
taxlaw-2848	25	14	gop	gop	PROPN
taxlaw-2848	25	15	tax	tax	NOUN
taxlaw-2848	25	16	plan	plan	NOUN
taxlaw-2848	25	17	can	can	AUX
taxlaw-2848	25	18	be	be	AUX
taxlaw-2848	25	19	made	make	VERB
taxlaw-2848	25	20	to	to	PART
taxlaw-2848	25	21	work	work	VERB
taxlaw-2848	25	22	,	,	PUNCT
taxlaw-2848	25	23	but	but	CCONJ
taxlaw-2848	25	24	solving	solve	VERB
taxlaw-2848	25	25	the	the	DET
taxlaw-2848	25	26	implementation	implementation	NOUN
taxlaw-2848	25	27	problems	problem	NOUN
taxlaw-2848	25	28	will	will	AUX
taxlaw-2848	25	29	take	take	VERB
taxlaw-2848	25	30	time	time	NOUN
taxlaw-2848	25	31	,	,	PUNCT
taxlaw-2848	25	32	effort	effort	NOUN
taxlaw-2848	25	33	,	,	PUNCT
taxlaw-2848	25	34	and	and	CCONJ
taxlaw-2848	25	35	compromises	compromise	NOUN
taxlaw-2848	25	36	.	.	PUNCT
taxlaw-2848	26	1	2017	2017	NUM
taxlaw-2848	26	2	]	]	PUNCT
taxlaw-2848	26	3	a	a	DET
taxlaw-2848	26	4	guide	guide	NOUN
taxlaw-2848	26	5	to	to	ADP
taxlaw-2848	26	6	the	the	DET
taxlaw-2848	26	7	gop	gop	PROPN
taxlaw-2848	26	8	tax	tax	NOUN
taxlaw-2848	26	9	plan	plan	NOUN
taxlaw-2848	26	10	173	173	NUM
taxlaw-2848	26	11	i.	i.	NOUN
taxlaw-2848	26	12	introduction	introduction	NOUN
taxlaw-2848	26	13	....................................................................	....................................................................	PUNCT
taxlaw-2848	26	14	174	174	NUM
taxlaw-2848	26	15	ii	ii	NOUN
taxlaw-2848	26	16	.	.	PUNCT
taxlaw-2848	27	1	description	description	NOUN
taxlaw-2848	27	2	of	of	ADP
taxlaw-2848	27	3	the	the	DET
taxlaw-2848	27	4	proposal	proposal	NOUN
taxlaw-2848	27	5	....................................	....................................	PUNCT
taxlaw-2848	27	6	176	176	NUM
taxlaw-2848	27	7	a.	a.	NOUN
taxlaw-2848	27	8	business	business	NOUN
taxlaw-2848	27	9	level	level	NOUN
taxlaw-2848	27	10	tax	tax	NOUN
taxlaw-2848	27	11	.............................................................	.............................................................	PUNCT
taxlaw-2848	27	12	177	177	NUM
taxlaw-2848	27	13	b.	b.	PROPN
taxlaw-2848	27	14	international	international	ADJ
taxlaw-2848	27	15	tax	tax	NOUN
taxlaw-2848	27	16	rules	rule	NOUN
taxlaw-2848	27	17	.......................................................	.......................................................	PUNCT
taxlaw-2848	28	1	178	178	NUM
taxlaw-2848	28	2	c.	c.	NOUN
taxlaw-2848	28	3	other	other	ADJ
taxlaw-2848	28	4	entities	entity	NOUN
taxlaw-2848	28	5	......................................................................	......................................................................	PUNCT
taxlaw-2848	28	6	179	179	NUM
taxlaw-2848	28	7	d.	d.	PROPN
taxlaw-2848	28	8	individual	individual	ADJ
taxlaw-2848	28	9	level	level	NOUN
taxlaw-2848	28	10	taxation	taxation	NOUN
taxlaw-2848	28	11	...................................................	...................................................	PUNCT
taxlaw-2848	28	12	179	179	NUM
taxlaw-2848	28	13	e.	e.	PROPN
taxlaw-2848	28	14	estate	estate	PROPN
taxlaw-2848	28	15	and	and	CCONJ
taxlaw-2848	28	16	gift	gift	NOUN
taxlaw-2848	28	17	taxation	taxation	NOUN
taxlaw-2848	28	18	.....................................................	.....................................................	PUNCT
taxlaw-2848	28	19	180	180	NUM
taxlaw-2848	28	20	f.	f.	PROPN
taxlaw-2848	28	21	revenue	revenue	NOUN
taxlaw-2848	28	22	and	and	CCONJ
taxlaw-2848	28	23	distribution	distribution	NOUN
taxlaw-2848	28	24	...................................................	...................................................	PUNCT
taxlaw-2848	28	25	180	180	NUM
taxlaw-2848	28	26	iii	iii	NOUN
taxlaw-2848	28	27	.	.	PUNCT
taxlaw-2848	29	1	how	how	SCONJ
taxlaw-2848	29	2	did	do	AUX
taxlaw-2848	29	3	we	we	PRON
taxlaw-2848	29	4	get	get	VERB
taxlaw-2848	29	5	here	here	ADV
taxlaw-2848	29	6	?	?	PUNCT
taxlaw-2848	30	1	....................................................	....................................................	PUNCT
taxlaw-2848	31	1	181	181	NUM
taxlaw-2848	31	2	a.	a.	NOUN
taxlaw-2848	31	3	consumption	consumption	NOUN
taxlaw-2848	31	4	tax	tax	NOUN
taxlaw-2848	31	5	basics	basic	NOUN
taxlaw-2848	31	6	....................................................	....................................................	PUNCT
taxlaw-2848	31	7	181	181	NUM
taxlaw-2848	31	8	b.	b.	NOUN
taxlaw-2848	31	9	the	the	DET
taxlaw-2848	31	10	cash	cash	NOUN
taxlaw-2848	31	11	-	-	PUNCT
taxlaw-2848	31	12	flow	flow	NOUN
taxlaw-2848	31	13	or	or	CCONJ
taxlaw-2848	31	14	subtraction	subtraction	NOUN
taxlaw-2848	31	15	-	-	PUNCT
taxlaw-2848	31	16	method	method	NOUN
taxlaw-2848	31	17	vat	vat	NOUN
taxlaw-2848	31	18	.....................	.....................	PUNCT
taxlaw-2848	31	19	184	184	NUM
taxlaw-2848	31	20	c.	c.	NOUN
taxlaw-2848	31	21	destination	destination	PROPN
taxlaw-2848	31	22	v.	v.	ADP
taxlaw-2848	31	23	origin	origin	PROPN
taxlaw-2848	31	24	basis	basis	NOUN
taxlaw-2848	31	25	.................................................	.................................................	PUNCT
taxlaw-2848	31	26	187	187	NUM
taxlaw-2848	31	27	d.	d.	NOUN
taxlaw-2848	31	28	the	the	DET
taxlaw-2848	31	29	flat	flat	ADJ
taxlaw-2848	31	30	tax	tax	NOUN
taxlaw-2848	31	31	and	and	CCONJ
taxlaw-2848	31	32	the	the	DET
taxlaw-2848	31	33	x	x	NOUN
taxlaw-2848	31	34	-	-	NOUN
taxlaw-2848	31	35	tax	tax	NOUN
taxlaw-2848	31	36	.................................................	.................................................	PUNCT
taxlaw-2848	31	37	191	191	NUM
taxlaw-2848	31	38	e.	e.	PROPN
taxlaw-2848	31	39	destination	destination	NOUN
taxlaw-2848	31	40	-	-	PUNCT
taxlaw-2848	31	41	based	base	VERB
taxlaw-2848	31	42	x	x	NOUN
taxlaw-2848	31	43	-	-	NOUN
taxlaw-2848	31	44	tax	tax	NOUN
taxlaw-2848	31	45	......................................................	......................................................	PUNCT
taxlaw-2848	31	46	193	193	NUM
taxlaw-2848	31	47	f.	f.	NOUN
taxlaw-2848	31	48	the	the	DET
taxlaw-2848	31	49	growth	growth	NOUN
taxlaw-2848	31	50	and	and	CCONJ
taxlaw-2848	31	51	investment	investment	NOUN
taxlaw-2848	31	52	tax	tax	NOUN
taxlaw-2848	31	53	plan	plan	NOUN
taxlaw-2848	31	54	................................	................................	PUNCT
taxlaw-2848	31	55	194	194	NUM
taxlaw-2848	31	56	g.	g.	NOUN
taxlaw-2848	31	57	the	the	DET
taxlaw-2848	31	58	brady	brady	PROPN
taxlaw-2848	31	59	plan	plan	PROPN
taxlaw-2848	31	60	...................................................................	...................................................................	PUNCT
taxlaw-2848	31	61	195	195	NUM
taxlaw-2848	31	62	iv	iv	NOUN
taxlaw-2848	31	63	.	.	PUNCT
taxlaw-2848	31	64	issues	issue	NOUN
taxlaw-2848	31	65	and	and	CCONJ
taxlaw-2848	31	66	problems	problem	NOUN
taxlaw-2848	31	67	with	with	ADP
taxlaw-2848	31	68	the	the	DET
taxlaw-2848	31	69	brady	brady	PROPN
taxlaw-2848	31	70	plan	plan	NOUN
taxlaw-2848	31	71	.......	.......	PUNCT
taxlaw-2848	31	72	195	195	NUM
taxlaw-2848	31	73	a.	a.	NOUN
taxlaw-2848	31	74	design	design	NOUN
taxlaw-2848	31	75	of	of	ADP
taxlaw-2848	31	76	the	the	DET
taxlaw-2848	31	77	business	business	NOUN
taxlaw-2848	31	78	tax	tax	NOUN
taxlaw-2848	31	79	.................................................	.................................................	PUNCT
taxlaw-2848	31	80	196	196	NUM
taxlaw-2848	31	81	b.	b.	PROPN
taxlaw-2848	31	82	tax	tax	NOUN
taxlaw-2848	31	83	rates	rate	NOUN
taxlaw-2848	31	84	............................................................................	............................................................................	PUNCT
taxlaw-2848	31	85	203	203	NUM
taxlaw-2848	31	86	c.	c.	PROPN
taxlaw-2848	31	87	international	international	ADJ
taxlaw-2848	31	88	issues	issue	NOUN
taxlaw-2848	31	89	.............................................................	.............................................................	PUNCT
taxlaw-2848	31	90	206	206	NUM
taxlaw-2848	31	91	d.	d.	PROPN
taxlaw-2848	31	92	financial	financial	PROPN
taxlaw-2848	31	93	flows	flow	VERB
taxlaw-2848	31	94	...................................................................	...................................................................	PUNCT
taxlaw-2848	31	95	215	215	NUM
taxlaw-2848	31	96	e.	e.	PROPN
taxlaw-2848	31	97	corporate	corporate	ADJ
taxlaw-2848	31	98	transactions	transaction	NOUN
taxlaw-2848	31	99	.......................................................	.......................................................	PUNCT
taxlaw-2848	31	100	217	217	NUM
taxlaw-2848	31	101	f.	f.	NOUN
taxlaw-2848	31	102	deferral	deferral	PROPN
taxlaw-2848	31	103	...............................................................................	...............................................................................	PUNCT
taxlaw-2848	31	104	220	220	NUM
taxlaw-2848	31	105	g.	g.	NOUN
taxlaw-2848	31	106	other	other	ADJ
taxlaw-2848	31	107	individual	individual	ADJ
taxlaw-2848	31	108	tax	tax	NOUN
taxlaw-2848	31	109	provisions	provision	NOUN
taxlaw-2848	31	110	.........................................	.........................................	PUNCT
taxlaw-2848	31	111	222	222	NUM
taxlaw-2848	31	112	h.	h.	NOUN
taxlaw-2848	31	113	transition	transition	NOUN
taxlaw-2848	31	114	............................................................................	............................................................................	PUNCT
taxlaw-2848	31	115	223	223	NUM
taxlaw-2848	32	1	v.	v.	ADP
taxlaw-2848	32	2	conclusions	conclusion	NOUN
taxlaw-2848	32	3	......................................................................	......................................................................	PUNCT
taxlaw-2848	32	4	227	227	NUM
taxlaw-2848	32	5	174	174	NUM
taxlaw-2848	32	6	columbia	columbia	PROPN
taxlaw-2848	32	7	journal	journal	PROPN
taxlaw-2848	32	8	of	of	ADP
taxlaw-2848	32	9	tax	tax	NOUN
taxlaw-2848	32	10	law	law	NOUN
taxlaw-2848	32	11	[	[	X
taxlaw-2848	32	12	vol.8:171	vol.8:171	PROPN
taxlaw-2848	32	13	i.	i.	NOUN
taxlaw-2848	32	14	introduction	introduction	NOUN
taxlaw-2848	32	15	the	the	DET
taxlaw-2848	32	16	tax	tax	NOUN
taxlaw-2848	32	17	reform	reform	NOUN
taxlaw-2848	32	18	plan	plan	NOUN
taxlaw-2848	32	19	put	put	VERB
taxlaw-2848	32	20	forth	forth	ADP
taxlaw-2848	32	21	by	by	ADP
taxlaw-2848	32	22	the	the	DET
taxlaw-2848	32	23	chairman	chairman	NOUN
taxlaw-2848	32	24	of	of	ADP
taxlaw-2848	32	25	the	the	DET
taxlaw-2848	32	26	ways	way	NOUN
taxlaw-2848	32	27	and	and	CCONJ
taxlaw-2848	32	28	means	mean	VERB
taxlaw-2848	32	29	committee	committee	NOUN
taxlaw-2848	32	30	,	,	PUNCT
taxlaw-2848	32	31	representative	representative	PROPN
taxlaw-2848	32	32	kevin	kevin	PROPN
taxlaw-2848	32	33	brady	brady	PROPN
taxlaw-2848	32	34	(	(	PUNCT
taxlaw-2848	32	35	r	r	PROPN
taxlaw-2848	32	36	-	-	PUNCT
taxlaw-2848	32	37	tx	tx	NOUN
taxlaw-2848	32	38	)	)	PUNCT
taxlaw-2848	32	39	and	and	CCONJ
taxlaw-2848	32	40	the	the	DET
taxlaw-2848	32	41	speaker	speaker	NOUN
taxlaw-2848	32	42	of	of	ADP
taxlaw-2848	32	43	the	the	DET
taxlaw-2848	32	44	house	house	NOUN
taxlaw-2848	32	45	,	,	PUNCT
taxlaw-2848	32	46	paul	paul	PROPN
taxlaw-2848	32	47	ryan	ryan	PROPN
taxlaw-2848	32	48	(	(	PUNCT
taxlaw-2848	32	49	r	r	NOUN
taxlaw-2848	32	50	-	-	PUNCT
taxlaw-2848	32	51	wi	wi	PROPN
taxlaw-2848	32	52	)	)	PUNCT
taxlaw-2848	32	53	,	,	PUNCT
taxlaw-2848	32	54	if	if	SCONJ
taxlaw-2848	32	55	enacted	enact	VERB
taxlaw-2848	32	56	,	,	PUNCT
taxlaw-2848	32	57	would	would	AUX
taxlaw-2848	32	58	be	be	AUX
taxlaw-2848	32	59	the	the	DET
taxlaw-2848	32	60	most	most	ADV
taxlaw-2848	32	61	substantial	substantial	ADJ
taxlaw-2848	32	62	tax	tax	NOUN
taxlaw-2848	32	63	reform	reform	NOUN
taxlaw-2848	32	64	since	since	SCONJ
taxlaw-2848	32	65	the	the	DET
taxlaw-2848	32	66	original	original	ADJ
taxlaw-2848	32	67	enactment	enactment	NOUN
taxlaw-2848	32	68	of	of	ADP
taxlaw-2848	32	69	the	the	DET
taxlaw-2848	32	70	income	income	NOUN
taxlaw-2848	32	71	tax	tax	NOUN
taxlaw-2848	32	72	in	in	ADP
taxlaw-2848	32	73	1913	1913	NUM
taxlaw-2848	32	74	,	,	PUNCT
taxlaw-2848	32	75	far	far	ADV
taxlaw-2848	32	76	exceeding	exceed	VERB
taxlaw-2848	32	77	the	the	DET
taxlaw-2848	32	78	1986	1986	NUM
taxlaw-2848	32	79	reform.1	reform.1	NUM
taxlaw-2848	32	80	known	know	VERB
taxlaw-2848	32	81	as	as	ADP
taxlaw-2848	32	82	“	"	PUNCT
taxlaw-2848	32	83	a	a	DET
taxlaw-2848	32	84	better	well	ADJ
taxlaw-2848	32	85	way	way	NOUN
taxlaw-2848	32	86	,	,	PUNCT
taxlaw-2848	32	87	”	"	PUNCT
taxlaw-2848	32	88	the	the	DET
taxlaw-2848	32	89	plan	plan	NOUN
taxlaw-2848	32	90	(	(	PUNCT
taxlaw-2848	32	91	which	which	PRON
taxlaw-2848	32	92	i	i	PRON
taxlaw-2848	32	93	will	will	AUX
taxlaw-2848	32	94	call	call	VERB
taxlaw-2848	32	95	the	the	DET
taxlaw-2848	32	96	brady	brady	PROPN
taxlaw-2848	32	97	plan	plan	NOUN
taxlaw-2848	32	98	for	for	ADP
taxlaw-2848	32	99	short	short	ADJ
taxlaw-2848	32	100	)	)	PUNCT
taxlaw-2848	32	101	would	would	AUX
taxlaw-2848	32	102	shift	shift	VERB
taxlaw-2848	32	103	the	the	DET
taxlaw-2848	32	104	corporate	corporate	ADJ
taxlaw-2848	32	105	tax	tax	NOUN
taxlaw-2848	32	106	from	from	ADP
taxlaw-2848	32	107	a	a	DET
taxlaw-2848	32	108	tax	tax	NOUN
taxlaw-2848	32	109	on	on	ADP
taxlaw-2848	32	110	income	income	NOUN
taxlaw-2848	32	111	toward	toward	ADP
taxlaw-2848	32	112	a	a	DET
taxlaw-2848	32	113	tax	tax	NOUN
taxlaw-2848	32	114	on	on	ADP
taxlaw-2848	32	115	consumption	consumption	NOUN
taxlaw-2848	32	116	,	,	PUNCT
taxlaw-2848	32	117	from	from	ADP
taxlaw-2848	32	118	a	a	DET
taxlaw-2848	32	119	worldwide	worldwide	ADJ
taxlaw-2848	32	120	system	system	NOUN
taxlaw-2848	32	121	to	to	ADP
taxlaw-2848	32	122	a	a	DET
taxlaw-2848	32	123	territorial	territorial	ADJ
taxlaw-2848	32	124	system	system	NOUN
taxlaw-2848	32	125	on	on	ADP
taxlaw-2848	32	126	what	what	PRON
taxlaw-2848	32	127	is	be	AUX
taxlaw-2848	32	128	called	call	VERB
taxlaw-2848	32	129	a	a	DET
taxlaw-2848	32	130	“	"	PUNCT
taxlaw-2848	32	131	destination	destination	NOUN
taxlaw-2848	32	132	basis	basis	NOUN
taxlaw-2848	32	133	,	,	PUNCT
taxlaw-2848	32	134	”	"	PUNCT
taxlaw-2848	32	135	and	and	CCONJ
taxlaw-2848	32	136	from	from	ADP
taxlaw-2848	32	137	a	a	DET
taxlaw-2848	32	138	system	system	NOUN
taxlaw-2848	32	139	that	that	PRON
taxlaw-2848	32	140	allows	allow	VERB
taxlaw-2848	32	141	a	a	DET
taxlaw-2848	32	142	deduction	deduction	NOUN
taxlaw-2848	32	143	for	for	ADP
taxlaw-2848	32	144	interest	interest	NOUN
taxlaw-2848	32	145	expense	expense	NOUN
taxlaw-2848	32	146	to	to	ADP
taxlaw-2848	32	147	a	a	DET
taxlaw-2848	32	148	system	system	NOUN
taxlaw-2848	32	149	that	that	PRON
taxlaw-2848	32	150	at	at	ADV
taxlaw-2848	32	151	least	least	ADJ
taxlaw-2848	32	152	to	to	ADP
taxlaw-2848	32	153	some	some	DET
taxlaw-2848	32	154	extent	extent	NOUN
taxlaw-2848	32	155	ignores	ignore	VERB
taxlaw-2848	32	156	financial	financial	ADJ
taxlaw-2848	32	157	flows.2	flows.2	NOUN
taxlaw-2848	32	158	at	at	ADP
taxlaw-2848	32	159	the	the	DET
taxlaw-2848	32	160	individual	individual	ADJ
taxlaw-2848	32	161	level	level	NOUN
taxlaw-2848	32	162	,	,	PUNCT
taxlaw-2848	32	163	the	the	DET
taxlaw-2848	32	164	plan	plan	NOUN
taxlaw-2848	32	165	would	would	AUX
taxlaw-2848	32	166	tax	tax	VERB
taxlaw-2848	32	167	capital	capital	NOUN
taxlaw-2848	32	168	income	income	NOUN
taxlaw-2848	32	169	,	,	PUNCT
taxlaw-2848	32	170	including	include	VERB
taxlaw-2848	32	171	interest	interest	NOUN
taxlaw-2848	32	172	,	,	PUNCT
taxlaw-2848	32	173	dividends	dividend	NOUN
taxlaw-2848	32	174	,	,	PUNCT
taxlaw-2848	32	175	and	and	CCONJ
taxlaw-2848	32	176	capital	capital	NOUN
taxlaw-2848	32	177	gains	gain	NOUN
taxlaw-2848	32	178	,	,	PUNCT
taxlaw-2848	32	179	at	at	ADP
taxlaw-2848	32	180	half	half	NOUN
taxlaw-2848	32	181	of	of	ADP
taxlaw-2848	32	182	the	the	DET
taxlaw-2848	32	183	tax	tax	NOUN
taxlaw-2848	32	184	rate	rate	NOUN
taxlaw-2848	32	185	on	on	ADP
taxlaw-2848	32	186	wage	wage	NOUN
taxlaw-2848	32	187	income	income	NOUN
taxlaw-2848	32	188	,	,	PUNCT
taxlaw-2848	32	189	greatly	greatly	ADV
taxlaw-2848	32	190	reducing	reduce	VERB
taxlaw-2848	32	191	the	the	DET
taxlaw-2848	32	192	tax	tax	NOUN
taxlaw-2848	32	193	on	on	ADP
taxlaw-2848	32	194	capital	capital	NOUN
taxlaw-2848	32	195	.	.	PUNCT
taxlaw-2848	33	1	combined	combine	VERB
taxlaw-2848	33	2	,	,	PUNCT
taxlaw-2848	33	3	the	the	DET
taxlaw-2848	33	4	changes	change	NOUN
taxlaw-2848	33	5	to	to	ADP
taxlaw-2848	33	6	the	the	DET
taxlaw-2848	33	7	corporate	corporate	ADJ
taxlaw-2848	33	8	tax	tax	NOUN
taxlaw-2848	33	9	and	and	CCONJ
taxlaw-2848	33	10	the	the	DET
taxlaw-2848	33	11	individual	individual	ADJ
taxlaw-2848	33	12	tax	tax	NOUN
taxlaw-2848	33	13	would	would	AUX
taxlaw-2848	33	14	transform	transform	VERB
taxlaw-2848	33	15	the	the	DET
taxlaw-2848	33	16	tax	tax	NOUN
taxlaw-2848	33	17	system	system	NOUN
taxlaw-2848	33	18	,	,	PUNCT
taxlaw-2848	33	19	shifting	shift	VERB
taxlaw-2848	33	20	strongly	strongly	ADV
taxlaw-2848	33	21	toward	toward	ADP
taxlaw-2848	33	22	a	a	DET
taxlaw-2848	33	23	consumption	consumption	NOUN
taxlaw-2848	33	24	base	base	NOUN
taxlaw-2848	33	25	and	and	CCONJ
taxlaw-2848	33	26	away	away	ADV
taxlaw-2848	33	27	from	from	ADP
taxlaw-2848	33	28	an	an	DET
taxlaw-2848	33	29	income	income	NOUN
taxlaw-2848	33	30	base	base	NOUN
taxlaw-2848	33	31	.	.	PUNCT
taxlaw-2848	34	1	although	although	SCONJ
taxlaw-2848	34	2	it	it	PRON
taxlaw-2848	34	3	would	would	AUX
taxlaw-2848	34	4	be	be	AUX
taxlaw-2848	34	5	a	a	DET
taxlaw-2848	34	6	dramatic	dramatic	ADJ
taxlaw-2848	34	7	change	change	NOUN
taxlaw-2848	34	8	from	from	ADP
taxlaw-2848	34	9	current	current	ADJ
taxlaw-2848	34	10	law	law	NOUN
taxlaw-2848	34	11	,	,	PUNCT
taxlaw-2848	34	12	the	the	DET
taxlaw-2848	34	13	plan	plan	NOUN
taxlaw-2848	34	14	is	be	AUX
taxlaw-2848	34	15	based	base	VERB
taxlaw-2848	34	16	on	on	ADP
taxlaw-2848	34	17	a	a	DET
taxlaw-2848	34	18	long	long	ADJ
taxlaw-2848	34	19	line	line	NOUN
taxlaw-2848	34	20	of	of	ADP
taxlaw-2848	34	21	academic	academic	ADJ
taxlaw-2848	34	22	study	study	NOUN
taxlaw-2848	34	23	.	.	PUNCT
taxlaw-2848	35	1	it	it	PRON
taxlaw-2848	35	2	is	be	AUX
taxlaw-2848	35	3	also	also	ADV
taxlaw-2848	35	4	based	base	VERB
taxlaw-2848	35	5	on	on	ADP
taxlaw-2848	35	6	numerous	numerous	ADJ
taxlaw-2848	35	7	proposals	proposal	NOUN
taxlaw-2848	35	8	put	put	VERB
taxlaw-2848	35	9	forward	forward	ADV
taxlaw-2848	35	10	in	in	ADP
taxlaw-2848	35	11	the	the	DET
taxlaw-2848	35	12	past	past	NOUN
taxlaw-2848	35	13	including	include	VERB
taxlaw-2848	35	14	a	a	DET
taxlaw-2848	35	15	relatively	relatively	ADV
taxlaw-2848	35	16	detailed	detailed	ADJ
taxlaw-2848	35	17	proposal	proposal	NOUN
taxlaw-2848	35	18	by	by	ADP
taxlaw-2848	35	19	the	the	DET
taxlaw-2848	35	20	tax	tax	NOUN
taxlaw-2848	35	21	reform	reform	NOUN
taxlaw-2848	35	22	commission	commission	NOUN
taxlaw-2848	35	23	created	create	VERB
taxlaw-2848	35	24	by	by	ADP
taxlaw-2848	35	25	president	president	PROPN
taxlaw-2848	35	26	bush	bush	PROPN
taxlaw-2848	35	27	in	in	ADP
taxlaw-2848	35	28	2005.3	2005.3	NUM
taxlaw-2848	35	29	and	and	CCONJ
taxlaw-2848	35	30	it	it	PRON
taxlaw-2848	35	31	has	have	VERB
taxlaw-2848	35	32	similarities	similarity	NOUN
taxlaw-2848	35	33	to	to	PART
taxlaw-2848	35	34	consumption	consumption	VERB
taxlaw-2848	35	35	tax	tax	NOUN
taxlaw-2848	35	36	systems	system	NOUN
taxlaw-2848	35	37	currently	currently	ADV
taxlaw-2848	35	38	in	in	ADP
taxlaw-2848	35	39	use	use	NOUN
taxlaw-2848	35	40	elsewhere	elsewhere	ADV
taxlaw-2848	35	41	in	in	ADP
taxlaw-2848	35	42	the	the	DET
taxlaw-2848	35	43	world	world	NOUN
taxlaw-2848	35	44	.	.	PUNCT
taxlaw-2848	36	1	we	we	PRON
taxlaw-2848	36	2	know	know	VERB
taxlaw-2848	36	3	a	a	DET
taxlaw-2848	36	4	reasonable	reasonable	ADJ
taxlaw-2848	36	5	amount	amount	NOUN
taxlaw-2848	36	6	about	about	ADP
taxlaw-2848	36	7	how	how	SCONJ
taxlaw-2848	36	8	the	the	DET
taxlaw-2848	36	9	system	system	NOUN
taxlaw-2848	36	10	should	should	AUX
taxlaw-2848	36	11	work	work	VERB
taxlaw-2848	36	12	.	.	PUNCT
taxlaw-2848	37	1	nevertheless	nevertheless	ADV
taxlaw-2848	37	2	,	,	PUNCT
taxlaw-2848	37	3	nothing	nothing	PRON
taxlaw-2848	37	4	quite	quite	ADV
taxlaw-2848	37	5	like	like	ADP
taxlaw-2848	37	6	this	this	PRON
taxlaw-2848	37	7	has	have	AUX
taxlaw-2848	37	8	ever	ever	ADV
taxlaw-2848	37	9	been	be	AUX
taxlaw-2848	37	10	tried	try	VERB
taxlaw-2848	37	11	in	in	ADP
taxlaw-2848	37	12	the	the	DET
taxlaw-2848	37	13	united	united	PROPN
taxlaw-2848	37	14	states	states	PROPN
taxlaw-2848	37	15	or	or	CCONJ
taxlaw-2848	37	16	any	any	DET
taxlaw-2848	37	17	other	other	ADJ
taxlaw-2848	37	18	developed	develop	VERB
taxlaw-2848	37	19	country	country	NOUN
taxlaw-2848	37	20	.	.	PUNCT
taxlaw-2848	38	1	it	it	PRON
taxlaw-2848	38	2	would	would	AUX
taxlaw-2848	38	3	be	be	AUX
taxlaw-2848	38	4	a	a	DET
taxlaw-2848	38	5	massive	massive	ADJ
taxlaw-2848	38	6	break	break	NOUN
taxlaw-2848	38	7	from	from	ADP
taxlaw-2848	38	8	the	the	DET
taxlaw-2848	38	9	past	past	NOUN
taxlaw-2848	38	10	.	.	PUNCT
taxlaw-2848	39	1	to	to	PART
taxlaw-2848	39	2	implement	implement	VERB
taxlaw-2848	39	3	the	the	DET
taxlaw-2848	39	4	proposal	proposal	NOUN
taxlaw-2848	39	5	,	,	PUNCT
taxlaw-2848	39	6	we	we	PRON
taxlaw-2848	39	7	would	would	AUX
taxlaw-2848	39	8	have	have	VERB
taxlaw-2848	39	9	to	to	PART
taxlaw-2848	39	10	resolve	resolve	VERB
taxlaw-2848	39	11	numerous	numerous	ADJ
taxlaw-2848	39	12	issues	issue	NOUN
taxlaw-2848	39	13	,	,	PUNCT
taxlaw-2848	39	14	some	some	PRON
taxlaw-2848	39	15	of	of	ADP
taxlaw-2848	39	16	which	which	PRON
taxlaw-2848	39	17	are	be	AUX
taxlaw-2848	39	18	barely	barely	ADV
taxlaw-2848	39	19	mentioned	mention	VERB
taxlaw-2848	39	20	in	in	ADP
taxlaw-2848	39	21	the	the	DET
taxlaw-2848	39	22	current	current	ADJ
taxlaw-2848	39	23	description	description	NOUN
taxlaw-2848	39	24	of	of	ADP
taxlaw-2848	39	25	the	the	DET
taxlaw-2848	39	26	plan	plan	NOUN
taxlaw-2848	39	27	and	and	CCONJ
taxlaw-2848	39	28	many	many	ADJ
taxlaw-2848	39	29	of	of	ADP
taxlaw-2848	39	30	which	which	PRON
taxlaw-2848	39	31	are	be	AUX
taxlaw-2848	39	32	not	not	PART
taxlaw-2848	39	33	mentioned	mention	VERB
taxlaw-2848	39	34	at	at	ADV
taxlaw-2848	39	35	all	all	ADV
taxlaw-2848	39	36	.	.	PUNCT
taxlaw-2848	40	1	1	1	NUM
taxlaw-2848	40	2	a	a	DET
taxlaw-2848	40	3	possible	possible	ADJ
taxlaw-2848	40	4	rival	rival	NOUN
taxlaw-2848	40	5	is	be	AUX
taxlaw-2848	40	6	the	the	DET
taxlaw-2848	40	7	addition	addition	NOUN
taxlaw-2848	40	8	of	of	ADP
taxlaw-2848	40	9	withholding	withhold	VERB
taxlaw-2848	40	10	under	under	ADP
taxlaw-2848	40	11	the	the	DET
taxlaw-2848	40	12	income	income	NOUN
taxlaw-2848	40	13	tax	tax	NOUN
taxlaw-2848	40	14	during	during	ADP
taxlaw-2848	40	15	world	world	PROPN
taxlaw-2848	40	16	war	war	PROPN
taxlaw-2848	40	17	ii	ii	PROPN
taxlaw-2848	40	18	,	,	PUNCT
taxlaw-2848	40	19	which	which	PRON
taxlaw-2848	40	20	effectively	effectively	ADV
taxlaw-2848	40	21	converted	convert	VERB
taxlaw-2848	40	22	the	the	DET
taxlaw-2848	40	23	income	income	NOUN
taxlaw-2848	40	24	tax	tax	NOUN
taxlaw-2848	40	25	from	from	ADP
taxlaw-2848	40	26	a	a	DET
taxlaw-2848	40	27	tax	tax	NOUN
taxlaw-2848	40	28	on	on	ADP
taxlaw-2848	40	29	a	a	DET
taxlaw-2848	40	30	small	small	ADJ
taxlaw-2848	40	31	minority	minority	NOUN
taxlaw-2848	40	32	of	of	ADP
taxlaw-2848	40	33	wealthy	wealthy	ADJ
taxlaw-2848	40	34	individuals	individual	NOUN
taxlaw-2848	40	35	to	to	ADP
taxlaw-2848	40	36	a	a	DET
taxlaw-2848	40	37	tax	tax	NOUN
taxlaw-2848	40	38	on	on	ADP
taxlaw-2848	40	39	most	most	ADJ
taxlaw-2848	40	40	of	of	ADP
taxlaw-2848	40	41	the	the	DET
taxlaw-2848	40	42	population	population	NOUN
taxlaw-2848	40	43	.	.	PUNCT
taxlaw-2848	41	1	a	a	DET
taxlaw-2848	41	2	second	second	ADJ
taxlaw-2848	41	3	possible	possible	ADJ
taxlaw-2848	41	4	rival	rival	NOUN
taxlaw-2848	41	5	would	would	AUX
taxlaw-2848	41	6	be	be	AUX
taxlaw-2848	41	7	the	the	DET
taxlaw-2848	41	8	gradual	gradual	ADJ
taxlaw-2848	41	9	expansion	expansion	NOUN
taxlaw-2848	41	10	of	of	ADP
taxlaw-2848	41	11	the	the	DET
taxlaw-2848	41	12	payroll	payroll	NOUN
taxlaw-2848	41	13	tax	tax	NOUN
taxlaw-2848	41	14	to	to	PART
taxlaw-2848	41	15	be	be	AUX
taxlaw-2848	41	16	the	the	DET
taxlaw-2848	41	17	dominant	dominant	ADJ
taxlaw-2848	41	18	tax	tax	NOUN
taxlaw-2848	41	19	paid	pay	VERB
taxlaw-2848	41	20	by	by	ADP
taxlaw-2848	41	21	a	a	DET
taxlaw-2848	41	22	large	large	ADJ
taxlaw-2848	41	23	portion	portion	NOUN
taxlaw-2848	41	24	of	of	ADP
taxlaw-2848	41	25	the	the	DET
taxlaw-2848	41	26	population	population	NOUN
taxlaw-2848	41	27	.	.	PUNCT
taxlaw-2848	42	1	2	2	NUM
taxlaw-2848	42	2	the	the	DET
taxlaw-2848	42	3	most	most	ADV
taxlaw-2848	42	4	recent	recent	ADJ
taxlaw-2848	42	5	description	description	NOUN
taxlaw-2848	42	6	of	of	ADP
taxlaw-2848	42	7	the	the	DET
taxlaw-2848	42	8	plan	plan	NOUN
taxlaw-2848	42	9	can	can	AUX
taxlaw-2848	42	10	be	be	AUX
taxlaw-2848	42	11	found	find	VERB
taxlaw-2848	42	12	at	at	ADP
taxlaw-2848	42	13	a	a	DET
taxlaw-2848	42	14	better	well	ADJ
taxlaw-2848	42	15	way	way	NOUN
taxlaw-2848	42	16	(	(	PUNCT
taxlaw-2848	42	17	june	june	PROPN
taxlaw-2848	42	18	24	24	NUM
taxlaw-2848	42	19	,	,	PUNCT
taxlaw-2848	42	20	2016	2016	NUM
taxlaw-2848	42	21	)	)	PUNCT
taxlaw-2848	42	22	,	,	PUNCT
taxlaw-2848	42	23	http://abetterway.speaker.gov/_assets/pdf/abetterway-taxpolicypaper.pdf	http://abetterway.speaker.gov/_assets/pdf/abetterway-taxpolicypaper.pdf	NOUN
taxlaw-2848	42	24	[	[	X
taxlaw-2848	42	25	perma.cc/9z2n-ne2j	perma.cc/9z2n-ne2j	NOUN
taxlaw-2848	42	26	]	]	PUNCT
taxlaw-2848	42	27	.	.	PUNCT
taxlaw-2848	43	1	3	3	NUM
taxlaw-2848	43	2	simple	simple	ADJ
taxlaw-2848	43	3	,	,	PUNCT
taxlaw-2848	43	4	fair	fair	ADJ
taxlaw-2848	43	5	,	,	PUNCT
taxlaw-2848	43	6	and	and	CCONJ
taxlaw-2848	43	7	pro	pro	ADJ
taxlaw-2848	43	8	-	-	ADJ
taxlaw-2848	43	9	growth	growth	ADJ
taxlaw-2848	43	10	:	:	PUNCT
taxlaw-2848	43	11	proposals	proposal	NOUN
taxlaw-2848	43	12	to	to	PART
taxlaw-2848	43	13	fix	fix	VERB
taxlaw-2848	43	14	america	america	PROPN
taxlaw-2848	43	15	’s	’s	PART
taxlaw-2848	43	16	tax	tax	NOUN
taxlaw-2848	43	17	system	system	NOUN
taxlaw-2848	43	18	,	,	PUNCT
taxlaw-2848	43	19	report	report	NOUN
taxlaw-2848	43	20	of	of	ADP
taxlaw-2848	43	21	the	the	DET
taxlaw-2848	43	22	president	president	NOUN
taxlaw-2848	43	23	’s	’s	PART
taxlaw-2848	43	24	advisory	advisory	ADJ
taxlaw-2848	43	25	panel	panel	NOUN
taxlaw-2848	43	26	on	on	ADP
taxlaw-2848	43	27	federal	federal	ADJ
taxlaw-2848	43	28	tax	tax	NOUN
taxlaw-2848	43	29	reform	reform	NOUN
taxlaw-2848	43	30	(	(	PUNCT
taxlaw-2848	43	31	nov	nov	PROPN
taxlaw-2848	43	32	.	.	PROPN
taxlaw-2848	43	33	2005	2005	NUM
taxlaw-2848	43	34	)	)	PUNCT
taxlaw-2848	43	35	,	,	PUNCT
taxlaw-2848	43	36	http://www.treasury.gov/resource-center/tax-policy/documents/report-fixtax-system-2005.pdf	http://www.treasury.gov/resource-center/tax-policy/documents/report-fixtax-system-2005.pdf	PROPN
taxlaw-2848	44	1	[	[	X
taxlaw-2848	44	2	perma.cc/v6hp-nxpw	perma.cc/v6hp-nxpw	PROPN
taxlaw-2848	44	3	]	]	X
taxlaw-2848	44	4	.	.	PUNCT
taxlaw-2848	45	1	2017	2017	NUM
taxlaw-2848	45	2	]	]	PUNCT
taxlaw-2848	45	3	a	a	DET
taxlaw-2848	45	4	guide	guide	NOUN
taxlaw-2848	45	5	to	to	ADP
taxlaw-2848	45	6	the	the	DET
taxlaw-2848	45	7	gop	gop	PROPN
taxlaw-2848	45	8	tax	tax	NOUN
taxlaw-2848	45	9	plan	plan	NOUN
taxlaw-2848	45	10	175	175	NUM
taxlaw-2848	45	11	my	my	PRON
taxlaw-2848	45	12	goal	goal	NOUN
taxlaw-2848	45	13	in	in	ADP
taxlaw-2848	45	14	this	this	DET
taxlaw-2848	45	15	paper	paper	NOUN
taxlaw-2848	45	16	is	be	AUX
taxlaw-2848	45	17	to	to	PART
taxlaw-2848	45	18	provide	provide	VERB
taxlaw-2848	45	19	a	a	DET
taxlaw-2848	45	20	guide	guide	NOUN
taxlaw-2848	45	21	to	to	ADP
taxlaw-2848	45	22	the	the	DET
taxlaw-2848	45	23	plan	plan	NOUN
taxlaw-2848	45	24	,	,	PUNCT
taxlaw-2848	45	25	focusing	focus	VERB
taxlaw-2848	45	26	on	on	ADP
taxlaw-2848	45	27	how	how	SCONJ
taxlaw-2848	45	28	the	the	DET
taxlaw-2848	45	29	tax	tax	NOUN
taxlaw-2848	45	30	system	system	NOUN
taxlaw-2848	45	31	would	would	AUX
taxlaw-2848	45	32	be	be	AUX
taxlaw-2848	45	33	implemented	implement	VERB
taxlaw-2848	45	34	rather	rather	ADV
taxlaw-2848	45	35	than	than	ADP
taxlaw-2848	45	36	the	the	DET
taxlaw-2848	45	37	economic	economic	ADJ
taxlaw-2848	45	38	and	and	CCONJ
taxlaw-2848	45	39	distributional	distributional	ADJ
taxlaw-2848	45	40	effects.4	effects.4	PROPN
taxlaw-2848	45	41	i	i	PRON
taxlaw-2848	45	42	start	start	VERB
taxlaw-2848	45	43	by	by	ADP
taxlaw-2848	45	44	describing	describe	VERB
taxlaw-2848	45	45	the	the	DET
taxlaw-2848	45	46	broad	broad	ADJ
taxlaw-2848	45	47	contours	contours	NOUN
taxlaw-2848	45	48	of	of	ADP
taxlaw-2848	45	49	the	the	DET
taxlaw-2848	45	50	plan	plan	NOUN
taxlaw-2848	45	51	based	base	VERB
taxlaw-2848	45	52	on	on	ADP
taxlaw-2848	45	53	what	what	PRON
taxlaw-2848	45	54	is	be	AUX
taxlaw-2848	45	55	currently	currently	ADV
taxlaw-2848	45	56	publicly	publicly	ADV
taxlaw-2848	45	57	available	available	ADJ
taxlaw-2848	45	58	.	.	PUNCT
taxlaw-2848	46	1	as	as	SCONJ
taxlaw-2848	46	2	noted	note	VERB
taxlaw-2848	46	3	,	,	PUNCT
taxlaw-2848	46	4	the	the	DET
taxlaw-2848	46	5	proposal	proposal	NOUN
taxlaw-2848	46	6	is	be	AUX
taxlaw-2848	46	7	based	base	VERB
taxlaw-2848	46	8	on	on	ADP
taxlaw-2848	46	9	a	a	DET
taxlaw-2848	46	10	long	long	ADJ
taxlaw-2848	46	11	history	history	NOUN
taxlaw-2848	46	12	of	of	ADP
taxlaw-2848	46	13	study	study	NOUN
taxlaw-2848	46	14	of	of	ADP
taxlaw-2848	46	15	consumption	consumption	NOUN
taxlaw-2848	46	16	taxation	taxation	NOUN
taxlaw-2848	46	17	.	.	PUNCT
taxlaw-2848	47	1	to	to	PART
taxlaw-2848	47	2	understand	understand	VERB
taxlaw-2848	47	3	the	the	DET
taxlaw-2848	47	4	structure	structure	NOUN
taxlaw-2848	47	5	and	and	CCONJ
taxlaw-2848	47	6	reasons	reason	NOUN
taxlaw-2848	47	7	for	for	ADP
taxlaw-2848	47	8	the	the	DET
taxlaw-2848	47	9	choices	choice	NOUN
taxlaw-2848	47	10	made	make	VERB
taxlaw-2848	47	11	in	in	ADP
taxlaw-2848	47	12	the	the	DET
taxlaw-2848	47	13	proposal	proposal	NOUN
taxlaw-2848	47	14	,	,	PUNCT
taxlaw-2848	47	15	i	i	PRON
taxlaw-2848	47	16	next	next	ADV
taxlaw-2848	47	17	provide	provide	VERB
taxlaw-2848	47	18	an	an	DET
taxlaw-2848	47	19	encapsulated	encapsulate	VERB
taxlaw-2848	47	20	version	version	NOUN
taxlaw-2848	47	21	of	of	ADP
taxlaw-2848	47	22	the	the	DET
taxlaw-2848	47	23	history	history	NOUN
taxlaw-2848	47	24	of	of	ADP
taxlaw-2848	47	25	thinking	think	VERB
taxlaw-2848	47	26	about	about	ADP
taxlaw-2848	47	27	consumption	consumption	NOUN
taxlaw-2848	47	28	taxes	taxis	NOUN
taxlaw-2848	47	29	,	,	PUNCT
taxlaw-2848	47	30	and	and	CCONJ
taxlaw-2848	47	31	show	show	VERB
taxlaw-2848	47	32	how	how	SCONJ
taxlaw-2848	47	33	the	the	DET
taxlaw-2848	47	34	plan	plan	NOUN
taxlaw-2848	47	35	relates	relate	VERB
taxlaw-2848	47	36	to	to	ADP
taxlaw-2848	47	37	,	,	PUNCT
taxlaw-2848	47	38	and	and	CCONJ
taxlaw-2848	47	39	is	be	AUX
taxlaw-2848	47	40	built	build	VERB
taxlaw-2848	47	41	off	off	ADP
taxlaw-2848	47	42	of	of	ADP
taxlaw-2848	47	43	,	,	PUNCT
taxlaw-2848	47	44	prior	prior	ADJ
taxlaw-2848	47	45	proposals.5	proposals.5	PROPN
taxlaw-2848	47	46	in	in	ADP
taxlaw-2848	47	47	particular	particular	ADJ
taxlaw-2848	47	48	,	,	PUNCT
taxlaw-2848	47	49	the	the	DET
taxlaw-2848	47	50	brady	brady	PROPN
taxlaw-2848	47	51	plan	plan	NOUN
taxlaw-2848	47	52	is	be	AUX
taxlaw-2848	47	53	essentially	essentially	ADV
taxlaw-2848	47	54	the	the	DET
taxlaw-2848	47	55	same	same	ADJ
taxlaw-2848	47	56	as	as	ADP
taxlaw-2848	47	57	the	the	DET
taxlaw-2848	47	58	“	"	PUNCT
taxlaw-2848	47	59	growth	growth	NOUN
taxlaw-2848	47	60	and	and	CCONJ
taxlaw-2848	47	61	investment	investment	NOUN
taxlaw-2848	47	62	plan	plan	NOUN
taxlaw-2848	47	63	”	"	PUNCT
taxlaw-2848	47	64	proposed	propose	VERB
taxlaw-2848	47	65	by	by	ADP
taxlaw-2848	47	66	president	president	PROPN
taxlaw-2848	47	67	bush	bush	PROPN
taxlaw-2848	47	68	’s	’s	PART
taxlaw-2848	47	69	tax	tax	NOUN
taxlaw-2848	47	70	reform	reform	NOUN
taxlaw-2848	47	71	commission.6	commission.6	VERB
taxlaw-2848	47	72	that	that	PRON
taxlaw-2848	47	73	plan	plan	VERB
taxlaw-2848	47	74	itself	itself	PRON
taxlaw-2848	47	75	was	be	AUX
taxlaw-2848	47	76	built	build	VERB
taxlaw-2848	47	77	off	off	ADP
taxlaw-2848	47	78	of	of	ADP
taxlaw-2848	47	79	a	a	DET
taxlaw-2848	47	80	prior	prior	ADJ
taxlaw-2848	47	81	proposal	proposal	NOUN
taxlaw-2848	47	82	by	by	ADP
taxlaw-2848	47	83	david	david	PROPN
taxlaw-2848	47	84	bradford	bradford	PROPN
taxlaw-2848	47	85	known	know	VERB
taxlaw-2848	47	86	as	as	ADP
taxlaw-2848	47	87	the	the	DET
taxlaw-2848	47	88	x	x	NOUN
taxlaw-2848	47	89	-	-	PUNCT
taxlaw-2848	47	90	tax,7	tax,7	NOUN
taxlaw-2848	47	91	and	and	CCONJ
taxlaw-2848	47	92	a	a	DET
taxlaw-2848	47	93	plan	plan	NOUN
taxlaw-2848	47	94	by	by	ADP
taxlaw-2848	47	95	robert	robert	PROPN
taxlaw-2848	47	96	hall	hall	PROPN
taxlaw-2848	47	97	and	and	CCONJ
taxlaw-2848	47	98	alvin	alvin	PROPN
taxlaw-2848	47	99	rabushka	rabushka	PROPN
taxlaw-2848	47	100	,	,	PUNCT
taxlaw-2848	47	101	known	know	VERB
taxlaw-2848	47	102	as	as	ADP
taxlaw-2848	47	103	the	the	DET
taxlaw-2848	47	104	flat	flat	ADJ
taxlaw-2848	47	105	tax.8	tax.8	NOUN
taxlaw-2848	47	106	these	these	DET
taxlaw-2848	47	107	plans	plan	NOUN
taxlaw-2848	47	108	in	in	ADP
taxlaw-2848	47	109	turn	turn	NOUN
taxlaw-2848	47	110	are	be	AUX
taxlaw-2848	47	111	a	a	DET
taxlaw-2848	47	112	modifications	modification	NOUN
taxlaw-2848	47	113	of	of	ADP
taxlaw-2848	47	114	a	a	DET
taxlaw-2848	47	115	vat	vat	NOUN
taxlaw-2848	47	116	,	,	PUNCT
taxlaw-2848	47	117	which	which	PRON
taxlaw-2848	47	118	is	be	AUX
taxlaw-2848	47	119	the	the	DET
taxlaw-2848	47	120	standard	standard	ADJ
taxlaw-2848	47	121	form	form	NOUN
taxlaw-2848	47	122	of	of	ADP
taxlaw-2848	47	123	consumption	consumption	NOUN
taxlaw-2848	47	124	taxation	taxation	NOUN
taxlaw-2848	47	125	used	use	VERB
taxlaw-2848	47	126	by	by	ADP
taxlaw-2848	47	127	nations	nation	NOUN
taxlaw-2848	47	128	around	around	ADP
taxlaw-2848	47	129	the	the	DET
taxlaw-2848	47	130	world	world	NOUN
taxlaw-2848	47	131	.	.	PUNCT
taxlaw-2848	48	1	after	after	ADP
taxlaw-2848	48	2	showing	show	VERB
taxlaw-2848	48	3	how	how	SCONJ
taxlaw-2848	48	4	the	the	DET
taxlaw-2848	48	5	brady	brady	PROPN
taxlaw-2848	48	6	plan	plan	NOUN
taxlaw-2848	48	7	fits	fit	VERB
taxlaw-2848	48	8	into	into	ADP
taxlaw-2848	48	9	this	this	DET
taxlaw-2848	48	10	history	history	NOUN
taxlaw-2848	48	11	,	,	PUNCT
taxlaw-2848	48	12	i	i	PRON
taxlaw-2848	48	13	examine	examine	VERB
taxlaw-2848	48	14	the	the	DET
taxlaw-2848	48	15	issues	issue	NOUN
taxlaw-2848	48	16	that	that	PRON
taxlaw-2848	48	17	will	will	AUX
taxlaw-2848	48	18	need	need	VERB
taxlaw-2848	48	19	to	to	PART
taxlaw-2848	48	20	be	be	AUX
taxlaw-2848	48	21	resolved	resolve	VERB
taxlaw-2848	48	22	if	if	SCONJ
taxlaw-2848	48	23	the	the	DET
taxlaw-2848	48	24	plan	plan	NOUN
taxlaw-2848	48	25	is	be	AUX
taxlaw-2848	48	26	to	to	PART
taxlaw-2848	48	27	be	be	AUX
taxlaw-2848	48	28	implemented	implement	VERB
taxlaw-2848	48	29	.	.	PUNCT
taxlaw-2848	49	1	i	i	PRON
taxlaw-2848	49	2	focus	focus	VERB
taxlaw-2848	49	3	on	on	ADP
taxlaw-2848	49	4	eight	eight	NUM
taxlaw-2848	49	5	sets	set	NOUN
taxlaw-2848	49	6	of	of	ADP
taxlaw-2848	49	7	issues	issue	NOUN
taxlaw-2848	49	8	:	:	PUNCT
taxlaw-2848	49	9	(	(	PUNCT
taxlaw-2848	49	10	i	i	NOUN
taxlaw-2848	49	11	)	)	PUNCT
taxlaw-2848	49	12	the	the	DET
taxlaw-2848	49	13	design	design	NOUN
taxlaw-2848	49	14	of	of	ADP
taxlaw-2848	49	15	the	the	DET
taxlaw-2848	49	16	business	business	NOUN
taxlaw-2848	49	17	tax	tax	NOUN
taxlaw-2848	49	18	;	;	PUNCT
taxlaw-2848	49	19	(	(	PUNCT
taxlaw-2848	49	20	ii	ii	NOUN
taxlaw-2848	49	21	)	)	PUNCT
taxlaw-2848	49	22	the	the	DET
taxlaw-2848	49	23	relationship	relationship	NOUN
taxlaw-2848	49	24	between	between	ADP
taxlaw-2848	49	25	the	the	DET
taxlaw-2848	49	26	tax	tax	NOUN
taxlaw-2848	49	27	rates	rate	NOUN
taxlaw-2848	49	28	for	for	ADP
taxlaw-2848	49	29	corporations	corporation	NOUN
taxlaw-2848	49	30	,	,	PUNCT
taxlaw-2848	49	31	partnerships	partnership	NOUN
taxlaw-2848	49	32	,	,	PUNCT
taxlaw-2848	49	33	labor	labor	NOUN
taxlaw-2848	49	34	income	income	NOUN
taxlaw-2848	49	35	,	,	PUNCT
taxlaw-2848	49	36	and	and	CCONJ
taxlaw-2848	49	37	the	the	DET
taxlaw-2848	49	38	capital	capital	NOUN
taxlaw-2848	49	39	income	income	NOUN
taxlaw-2848	49	40	of	of	ADP
taxlaw-2848	49	41	individuals	individual	NOUN
taxlaw-2848	49	42	;	;	PUNCT
taxlaw-2848	49	43	(	(	PUNCT
taxlaw-2848	49	44	iii	iii	X
taxlaw-2848	49	45	)	)	PUNCT
taxlaw-2848	49	46	international	international	ADJ
taxlaw-2848	49	47	tax	tax	NOUN
taxlaw-2848	49	48	issues	issue	NOUN
taxlaw-2848	49	49	;	;	PUNCT
taxlaw-2848	49	50	(	(	PUNCT
taxlaw-2848	49	51	iv	iv	X
taxlaw-2848	49	52	)	)	PUNCT
taxlaw-2848	49	53	the	the	DET
taxlaw-2848	49	54	taxation	taxation	NOUN
taxlaw-2848	49	55	of	of	ADP
taxlaw-2848	49	56	financial	financial	ADJ
taxlaw-2848	49	57	instruments	instrument	NOUN
taxlaw-2848	49	58	and	and	CCONJ
taxlaw-2848	49	59	institutions	institution	NOUN
taxlaw-2848	49	60	;	;	PUNCT
taxlaw-2848	49	61	(	(	PUNCT
taxlaw-2848	49	62	v	v	X
taxlaw-2848	49	63	)	)	PUNCT
taxlaw-2848	49	64	the	the	DET
taxlaw-2848	49	65	taxation	taxation	NOUN
taxlaw-2848	49	66	of	of	ADP
taxlaw-2848	49	67	corporate	corporate	ADJ
taxlaw-2848	49	68	transactions	transaction	NOUN
taxlaw-2848	49	69	such	such	ADJ
taxlaw-2848	49	70	as	as	ADP
taxlaw-2848	49	71	mergers	merger	NOUN
taxlaw-2848	49	72	and	and	CCONJ
taxlaw-2848	49	73	acquisitions	acquisition	NOUN
taxlaw-2848	49	74	;	;	PUNCT
taxlaw-2848	49	75	(	(	PUNCT
taxlaw-2848	49	76	vi	vi	NOUN
taxlaw-2848	49	77	)	)	PUNCT
taxlaw-2848	49	78	deferral	deferral	NOUN
taxlaw-2848	49	79	and	and	CCONJ
taxlaw-2848	49	80	the	the	DET
taxlaw-2848	49	81	functioning	functioning	NOUN
taxlaw-2848	49	82	of	of	ADP
taxlaw-2848	49	83	the	the	DET
taxlaw-2848	49	84	individual	individual	ADJ
taxlaw-2848	49	85	-	-	PUNCT
taxlaw-2848	49	86	level	level	NOUN
taxlaw-2848	49	87	tax	tax	NOUN
taxlaw-2848	49	88	on	on	ADP
taxlaw-2848	49	89	capital	capital	NOUN
taxlaw-2848	49	90	income	income	NOUN
taxlaw-2848	49	91	;	;	PUNCT
taxlaw-2848	49	92	(	(	PUNCT
taxlaw-2848	49	93	vii	vii	PROPN
taxlaw-2848	49	94	)	)	PUNCT
taxlaw-2848	49	95	issues	issue	NOUN
taxlaw-2848	49	96	relating	relate	VERB
taxlaw-2848	49	97	to	to	ADP
taxlaw-2848	49	98	the	the	DET
taxlaw-2848	49	99	4	4	NUM
taxlaw-2848	49	100	for	for	ADP
taxlaw-2848	49	101	additional	additional	ADJ
taxlaw-2848	49	102	analyses	analysis	NOUN
taxlaw-2848	49	103	of	of	ADP
taxlaw-2848	49	104	the	the	DET
taxlaw-2848	49	105	plan	plan	NOUN
taxlaw-2848	49	106	,	,	PUNCT
taxlaw-2848	49	107	see	see	VERB
taxlaw-2848	49	108	reuven	reuven	PROPN
taxlaw-2848	49	109	s.	s.	PROPN
taxlaw-2848	49	110	avi	avi	PROPN
taxlaw-2848	49	111	-	-	PUNCT
taxlaw-2848	49	112	yonah	yonah	PROPN
taxlaw-2848	49	113	&	&	CCONJ
taxlaw-2848	49	114	kimberly	kimberly	PROPN
taxlaw-2848	49	115	clausing	clausing	PROPN
taxlaw-2848	49	116	,	,	PUNCT
taxlaw-2848	49	117	problems	problem	NOUN
taxlaw-2848	49	118	with	with	ADP
taxlaw-2848	49	119	destination	destination	NOUN
taxlaw-2848	49	120	-	-	PUNCT
taxlaw-2848	49	121	based	base	VERB
taxlaw-2848	49	122	corporate	corporate	ADJ
taxlaw-2848	49	123	taxes	taxis	NOUN
taxlaw-2848	49	124	and	and	CCONJ
taxlaw-2848	49	125	the	the	DET
taxlaw-2848	49	126	ryan	ryan	PROPN
taxlaw-2848	49	127	blueprint	blueprint	NOUN
taxlaw-2848	49	128	,	,	PUNCT
taxlaw-2848	49	129	8	8	NUM
taxlaw-2848	49	130	colum	colum	NOUN
taxlaw-2848	49	131	.	.	PUNCT
taxlaw-2848	50	1	j.	j.	PROPN
taxlaw-2848	50	2	tax	tax	PROPN
taxlaw-2848	50	3	l.	l.	PROPN
taxlaw-2848	50	4	229	229	NUM
taxlaw-2848	50	5	(	(	PUNCT
taxlaw-2848	50	6	2017	2017	NUM
taxlaw-2848	50	7	)	)	PUNCT
taxlaw-2848	50	8	;	;	PUNCT
taxlaw-2848	50	9	leonard	leonard	PROPN
taxlaw-2848	50	10	e.	e.	PROPN
taxlaw-2848	50	11	burman	burman	PROPN
taxlaw-2848	50	12	,	,	PUNCT
taxlaw-2848	50	13	james	james	PROPN
taxlaw-2848	50	14	r.	r.	PROPN
taxlaw-2848	50	15	nunns	nunns	PROPN
taxlaw-2848	50	16	,	,	PUNCT
taxlaw-2848	50	17	benjamin	benjamin	PROPN
taxlaw-2848	50	18	r.	r.	PROPN
taxlaw-2848	50	19	page	page	PROPN
taxlaw-2848	50	20	,	,	PUNCT
taxlaw-2848	50	21	jeffrey	jeffrey	PROPN
taxlaw-2848	50	22	rohaly	rohaly	PROPN
taxlaw-2848	50	23	&	&	CCONJ
taxlaw-2848	50	24	joseph	joseph	PROPN
taxlaw-2848	50	25	rosenberg	rosenberg	PROPN
taxlaw-2848	50	26	,	,	PUNCT
taxlaw-2848	50	27	an	an	DET
taxlaw-2848	50	28	analysis	analysis	NOUN
taxlaw-2848	50	29	of	of	ADP
taxlaw-2848	50	30	the	the	DET
taxlaw-2848	50	31	house	house	NOUN
taxlaw-2848	50	32	gop	gop	PROPN
taxlaw-2848	50	33	tax	tax	NOUN
taxlaw-2848	50	34	plan	plan	NOUN
taxlaw-2848	50	35	,	,	PUNCT
taxlaw-2848	50	36	8	8	NUM
taxlaw-2848	50	37	colum	colum	NOUN
taxlaw-2848	50	38	.	.	PUNCT
taxlaw-2848	51	1	j.	j.	PROPN
taxlaw-2848	51	2	tax	tax	PROPN
taxlaw-2848	51	3	l.	l.	PROPN
taxlaw-2848	51	4	257	257	NUM
taxlaw-2848	51	5	(	(	PUNCT
taxlaw-2848	51	6	2017	2017	NUM
taxlaw-2848	51	7	)	)	PUNCT
taxlaw-2848	51	8	;	;	PUNCT
taxlaw-2848	51	9	elena	elena	PROPN
taxlaw-2848	51	10	patel	patel	PROPN
taxlaw-2848	51	11	&	&	CCONJ
taxlaw-2848	51	12	john	john	PROPN
taxlaw-2848	51	13	mcclelland	mcclelland	PROPN
taxlaw-2848	51	14	,	,	PUNCT
taxlaw-2848	51	15	what	what	PRON
taxlaw-2848	51	16	would	would	AUX
taxlaw-2848	51	17	a	a	DET
taxlaw-2848	51	18	cash	cash	NOUN
taxlaw-2848	51	19	flow	flow	NOUN
taxlaw-2848	51	20	tax	tax	NOUN
taxlaw-2848	51	21	look	look	NOUN
taxlaw-2848	51	22	like	like	ADP
taxlaw-2848	51	23	for	for	ADP
taxlaw-2848	51	24	u.s	u.s	PROPN
taxlaw-2848	51	25	.	.	PROPN
taxlaw-2848	51	26	companies	company	NOUN
taxlaw-2848	51	27	?	?	PUNCT
taxlaw-2848	52	1	lessons	lesson	NOUN
taxlaw-2848	52	2	from	from	ADP
taxlaw-2848	52	3	a	a	DET
taxlaw-2848	52	4	historical	historical	ADJ
taxlaw-2848	52	5	panel	panel	NOUN
taxlaw-2848	52	6	,	,	PUNCT
taxlaw-2848	52	7	u.s	u.s	PROPN
taxlaw-2848	52	8	.	.	PROPN
taxlaw-2848	52	9	dep’t	dep’t	NOUN
taxlaw-2848	52	10	of	of	ADP
taxlaw-2848	52	11	the	the	DET
taxlaw-2848	52	12	treasury	treasury	NOUN
taxlaw-2848	52	13	off	off	ADP
taxlaw-2848	52	14	.	.	PUNCT
taxlaw-2848	53	1	of	of	ADP
taxlaw-2848	53	2	tax	tax	NOUN
taxlaw-2848	53	3	analysis	analysis	NOUN
taxlaw-2848	53	4	(	(	PUNCT
taxlaw-2848	53	5	jan	jan	PROPN
taxlaw-2848	53	6	.	.	PROPN
taxlaw-2848	53	7	2017	2017	NUM
taxlaw-2848	53	8	)	)	PUNCT
taxlaw-2848	53	9	,	,	PUNCT
taxlaw-2848	54	1	http://www.treasury.gov/resource-center/tax-policy/taxanalysis/documents/wp-116.pdf	http://www.treasury.gov/resource-center/tax-policy/taxanalysis/documents/wp-116.pdf	PROPN
taxlaw-2848	55	1	[	[	X
taxlaw-2848	55	2	perma.cc/273t-wbh5	perma.cc/273t-wbh5	X
taxlaw-2848	55	3	]	]	X
taxlaw-2848	55	4	.	.	PUNCT
taxlaw-2848	56	1	5	5	NUM
taxlaw-2848	56	2	the	the	DET
taxlaw-2848	56	3	discussion	discussion	NOUN
taxlaw-2848	56	4	is	be	AUX
taxlaw-2848	56	5	based	base	VERB
taxlaw-2848	56	6	largely	largely	ADV
taxlaw-2848	56	7	on	on	ADP
taxlaw-2848	56	8	two	two	NUM
taxlaw-2848	56	9	of	of	ADP
taxlaw-2848	56	10	my	my	PRON
taxlaw-2848	56	11	prior	prior	ADJ
taxlaw-2848	56	12	publications	publication	NOUN
taxlaw-2848	56	13	on	on	ADP
taxlaw-2848	56	14	this	this	DET
taxlaw-2848	56	15	topic	topic	NOUN
taxlaw-2848	56	16	,	,	PUNCT
taxlaw-2848	56	17	david	david	PROPN
taxlaw-2848	56	18	a.	a.	PROPN
taxlaw-2848	56	19	weisbach	weisbach	PROPN
taxlaw-2848	56	20	,	,	PUNCT
taxlaw-2848	56	21	ironing	iron	VERB
taxlaw-2848	56	22	out	out	ADP
taxlaw-2848	56	23	the	the	DET
taxlaw-2848	56	24	flat	flat	ADJ
taxlaw-2848	56	25	tax	tax	NOUN
taxlaw-2848	56	26	,	,	PUNCT
taxlaw-2848	56	27	52	52	NUM
taxlaw-2848	56	28	stanford	stanford	PROPN
taxlaw-2848	56	29	l.	l.	PROPN
taxlaw-2848	56	30	rev	rev	PROPN
taxlaw-2848	56	31	.	.	PROPN
taxlaw-2848	56	32	599	599	NUM
taxlaw-2848	56	33	(	(	PUNCT
taxlaw-2848	56	34	2000	2000	NUM
taxlaw-2848	56	35	)	)	PUNCT
taxlaw-2848	56	36	,	,	PUNCT
taxlaw-2848	56	37	and	and	CCONJ
taxlaw-2848	56	38	david	david	PROPN
taxlaw-2848	56	39	a.	a.	PROPN
taxlaw-2848	56	40	weisbach	weisbach	PROPN
taxlaw-2848	56	41	,	,	PUNCT
taxlaw-2848	56	42	does	do	VERB
taxlaw-2848	56	43	the	the	DET
taxlaw-2848	56	44	x	x	ADJ
taxlaw-2848	56	45	-	-	NOUN
taxlaw-2848	56	46	tax	tax	NOUN
taxlaw-2848	56	47	mark	mark	NOUN
taxlaw-2848	56	48	the	the	DET
taxlaw-2848	56	49	spot	spot	NOUN
taxlaw-2848	56	50	?	?	PUNCT
taxlaw-2848	56	51	,	,	PUNCT
taxlaw-2848	56	52	56	56	NUM
taxlaw-2848	56	53	smu	smu	PROPN
taxlaw-2848	56	54	l.	l.	PROPN
taxlaw-2848	56	55	rev	rev	PROPN
taxlaw-2848	56	56	.	.	PUNCT
taxlaw-2848	57	1	201–238	201–238	NUM
taxlaw-2848	57	2	(	(	PUNCT
taxlaw-2848	57	3	2003	2003	NUM
taxlaw-2848	57	4	)	)	PUNCT
taxlaw-2848	57	5	.	.	PUNCT
taxlaw-2848	58	1	6	6	NUM
taxlaw-2848	58	2	simple	simple	ADJ
taxlaw-2848	58	3	,	,	PUNCT
taxlaw-2848	58	4	fair	fair	ADJ
taxlaw-2848	58	5	,	,	PUNCT
taxlaw-2848	58	6	and	and	CCONJ
taxlaw-2848	58	7	pro	pro	ADJ
taxlaw-2848	58	8	-	-	ADJ
taxlaw-2848	58	9	growth	growth	ADJ
taxlaw-2848	58	10	:	:	PUNCT
taxlaw-2848	58	11	proposals	proposal	NOUN
taxlaw-2848	58	12	to	to	PART
taxlaw-2848	58	13	fix	fix	VERB
taxlaw-2848	58	14	america	america	PROPN
taxlaw-2848	58	15	’s	’s	PART
taxlaw-2848	58	16	tax	tax	NOUN
taxlaw-2848	58	17	system	system	NOUN
taxlaw-2848	58	18	,	,	PUNCT
taxlaw-2848	58	19	supra	supra	PROPN
taxlaw-2848	58	20	note	note	NOUN
taxlaw-2848	58	21	3	3	NUM
taxlaw-2848	58	22	.	.	SYM
taxlaw-2848	58	23	7	7	NUM
taxlaw-2848	58	24	david	david	PROPN
taxlaw-2848	58	25	f.	f.	PROPN
taxlaw-2848	58	26	bradford	bradford	PROPN
taxlaw-2848	58	27	,	,	PUNCT
taxlaw-2848	58	28	untangling	untangle	VERB
taxlaw-2848	58	29	the	the	DET
taxlaw-2848	58	30	income	income	NOUN
taxlaw-2848	58	31	tax	tax	NOUN
taxlaw-2848	58	32	(	(	PUNCT
taxlaw-2848	58	33	1986	1986	NUM
taxlaw-2848	58	34	)	)	PUNCT
taxlaw-2848	58	35	;	;	PUNCT
taxlaw-2848	58	36	david	david	PROPN
taxlaw-2848	58	37	f.	f.	PROPN
taxlaw-2848	58	38	bradford	bradford	PROPN
taxlaw-2848	58	39	,	,	PUNCT
taxlaw-2848	58	40	what	what	PRON
taxlaw-2848	58	41	are	be	AUX
taxlaw-2848	58	42	consumption	consumption	NOUN
taxlaw-2848	58	43	taxes	taxis	NOUN
taxlaw-2848	58	44	and	and	CCONJ
taxlaw-2848	58	45	who	who	PRON
taxlaw-2848	58	46	pays	pay	VERB
taxlaw-2848	58	47	them	they	PRON
taxlaw-2848	58	48	?	?	PUNCT
taxlaw-2848	58	49	,	,	PUNCT
taxlaw-2848	58	50	39	39	NUM
taxlaw-2848	58	51	tax	tax	NOUN
taxlaw-2848	58	52	notes	note	NOUN
taxlaw-2848	58	53	383–91	383–91	NUM
taxlaw-2848	58	54	(	(	PUNCT
taxlaw-2848	58	55	1988	1988	NUM
taxlaw-2848	58	56	)	)	PUNCT
taxlaw-2848	58	57	.	.	PUNCT
taxlaw-2848	59	1	8	8	NUM
taxlaw-2848	59	2	robert	robert	PROPN
taxlaw-2848	59	3	ernest	ernest	PROPN
taxlaw-2848	59	4	hall	hall	PROPN
taxlaw-2848	59	5	&	&	CCONJ
taxlaw-2848	59	6	alvin	alvin	PROPN
taxlaw-2848	59	7	rabushka	rabushka	PROPN
taxlaw-2848	59	8	,	,	PUNCT
taxlaw-2848	59	9	low	low	ADJ
taxlaw-2848	59	10	tax	tax	NOUN
taxlaw-2848	59	11	,	,	PUNCT
taxlaw-2848	59	12	simple	simple	ADJ
taxlaw-2848	59	13	tax	tax	NOUN
taxlaw-2848	59	14	,	,	PUNCT
taxlaw-2848	59	15	flat	flat	ADJ
taxlaw-2848	59	16	tax	tax	NOUN
taxlaw-2848	59	17	(	(	PUNCT
taxlaw-2848	59	18	1983	1983	NUM
taxlaw-2848	59	19	)	)	PUNCT
taxlaw-2848	59	20	.	.	PUNCT
taxlaw-2848	60	1	176	176	NUM
taxlaw-2848	60	2	columbia	columbia	PROPN
taxlaw-2848	60	3	journal	journal	PROPN
taxlaw-2848	60	4	of	of	ADP
taxlaw-2848	60	5	tax	tax	NOUN
taxlaw-2848	60	6	law	law	NOUN
taxlaw-2848	60	7	[	[	X
taxlaw-2848	60	8	vol.8:171	vol.8:171	INTJ
taxlaw-2848	60	9	individual	individual	ADJ
taxlaw-2848	60	10	tax	tax	NOUN
taxlaw-2848	60	11	base	base	NOUN
taxlaw-2848	60	12	such	such	ADJ
taxlaw-2848	60	13	as	as	ADP
taxlaw-2848	60	14	the	the	DET
taxlaw-2848	60	15	mortgage	mortgage	NOUN
taxlaw-2848	60	16	interest	interest	NOUN
taxlaw-2848	60	17	deduction	deduction	NOUN
taxlaw-2848	60	18	;	;	PUNCT
taxlaw-2848	60	19	and	and	CCONJ
taxlaw-2848	60	20	(	(	PUNCT
taxlaw-2848	60	21	viii	viii	ADJ
taxlaw-2848	60	22	)	)	PUNCT
taxlaw-2848	60	23	problems	problem	NOUN
taxlaw-2848	60	24	of	of	ADP
taxlaw-2848	60	25	transition	transition	NOUN
taxlaw-2848	60	26	.	.	PUNCT
taxlaw-2848	61	1	some	some	PRON
taxlaw-2848	61	2	of	of	ADP
taxlaw-2848	61	3	the	the	DET
taxlaw-2848	61	4	problems	problem	NOUN
taxlaw-2848	61	5	i	i	PRON
taxlaw-2848	61	6	discuss	discuss	VERB
taxlaw-2848	61	7	can	can	AUX
taxlaw-2848	61	8	be	be	AUX
taxlaw-2848	61	9	readily	readily	ADV
taxlaw-2848	61	10	fixed	fix	VERB
taxlaw-2848	61	11	,	,	PUNCT
taxlaw-2848	61	12	but	but	CCONJ
taxlaw-2848	61	13	many	many	ADJ
taxlaw-2848	61	14	of	of	ADP
taxlaw-2848	61	15	the	the	DET
taxlaw-2848	61	16	issues	issue	NOUN
taxlaw-2848	61	17	that	that	PRON
taxlaw-2848	61	18	need	need	VERB
taxlaw-2848	61	19	to	to	PART
taxlaw-2848	61	20	be	be	AUX
taxlaw-2848	61	21	resolved	resolve	VERB
taxlaw-2848	61	22	are	be	AUX
taxlaw-2848	61	23	complex	complex	ADJ
taxlaw-2848	61	24	and	and	CCONJ
taxlaw-2848	61	25	defy	defy	VERB
taxlaw-2848	61	26	easy	easy	ADJ
taxlaw-2848	61	27	solutions	solution	NOUN
taxlaw-2848	61	28	.	.	PUNCT
taxlaw-2848	62	1	some	some	DET
taxlaw-2848	62	2	aspects	aspect	NOUN
taxlaw-2848	62	3	of	of	ADP
taxlaw-2848	62	4	the	the	DET
taxlaw-2848	62	5	plan	plan	NOUN
taxlaw-2848	62	6	may	may	AUX
taxlaw-2848	62	7	require	require	VERB
taxlaw-2848	62	8	substantial	substantial	ADJ
taxlaw-2848	62	9	revision	revision	NOUN
taxlaw-2848	62	10	or	or	CCONJ
taxlaw-2848	62	11	a	a	DET
taxlaw-2848	62	12	completely	completely	ADV
taxlaw-2848	62	13	different	different	ADJ
taxlaw-2848	62	14	approach	approach	NOUN
taxlaw-2848	62	15	to	to	PART
taxlaw-2848	62	16	be	be	AUX
taxlaw-2848	62	17	workable	workable	ADJ
taxlaw-2848	62	18	.	.	PUNCT
taxlaw-2848	63	1	a	a	DET
taxlaw-2848	63	2	central	central	ADJ
taxlaw-2848	63	3	problem	problem	NOUN
taxlaw-2848	63	4	with	with	ADP
taxlaw-2848	63	5	the	the	DET
taxlaw-2848	63	6	plan	plan	NOUN
taxlaw-2848	63	7	is	be	AUX
taxlaw-2848	63	8	that	that	SCONJ
taxlaw-2848	63	9	it	it	PRON
taxlaw-2848	63	10	tries	try	VERB
taxlaw-2848	63	11	to	to	PART
taxlaw-2848	63	12	straddle	straddle	VERB
taxlaw-2848	63	13	the	the	DET
taxlaw-2848	63	14	line	line	NOUN
taxlaw-2848	63	15	between	between	ADP
taxlaw-2848	63	16	an	an	DET
taxlaw-2848	63	17	income	income	NOUN
taxlaw-2848	63	18	tax	tax	NOUN
taxlaw-2848	63	19	and	and	CCONJ
taxlaw-2848	63	20	a	a	DET
taxlaw-2848	63	21	consumption	consumption	NOUN
taxlaw-2848	63	22	tax	tax	NOUN
taxlaw-2848	63	23	,	,	PUNCT
taxlaw-2848	63	24	inconsistently	inconsistently	ADV
taxlaw-2848	63	25	taking	take	VERB
taxlaw-2848	63	26	elements	element	NOUN
taxlaw-2848	63	27	of	of	ADP
taxlaw-2848	63	28	both	both	PRON
taxlaw-2848	63	29	.	.	PUNCT
taxlaw-2848	64	1	in	in	ADP
taxlaw-2848	64	2	some	some	DET
taxlaw-2848	64	3	cases	case	NOUN
taxlaw-2848	64	4	,	,	PUNCT
taxlaw-2848	64	5	this	this	PRON
taxlaw-2848	64	6	generates	generate	VERB
taxlaw-2848	64	7	inconsistent	inconsistent	ADJ
taxlaw-2848	64	8	taxation	taxation	NOUN
taxlaw-2848	64	9	of	of	ADP
taxlaw-2848	64	10	different	different	ADJ
taxlaw-2848	64	11	types	type	NOUN
taxlaw-2848	64	12	of	of	ADP
taxlaw-2848	64	13	investments	investment	NOUN
taxlaw-2848	64	14	and	and	CCONJ
taxlaw-2848	64	15	unnecessary	unnecessary	ADJ
taxlaw-2848	64	16	complexity	complexity	NOUN
taxlaw-2848	64	17	.	.	PUNCT
taxlaw-2848	65	1	in	in	ADP
taxlaw-2848	65	2	other	other	ADJ
taxlaw-2848	65	3	cases	case	NOUN
taxlaw-2848	65	4	,	,	PUNCT
taxlaw-2848	65	5	the	the	DET
taxlaw-2848	65	6	mix	mix	NOUN
taxlaw-2848	65	7	is	be	AUX
taxlaw-2848	65	8	entirely	entirely	ADV
taxlaw-2848	65	9	unworkable	unworkable	ADJ
taxlaw-2848	65	10	.	.	PUNCT
taxlaw-2848	66	1	solving	solve	VERB
taxlaw-2848	66	2	these	these	DET
taxlaw-2848	66	3	problems	problem	NOUN
taxlaw-2848	66	4	by	by	ADP
taxlaw-2848	66	5	shifting	shift	VERB
taxlaw-2848	66	6	to	to	ADP
taxlaw-2848	66	7	a	a	DET
taxlaw-2848	66	8	pure	pure	ADJ
taxlaw-2848	66	9	consumption	consumption	NOUN
taxlaw-2848	66	10	tax	tax	NOUN
taxlaw-2848	66	11	,	,	PUNCT
taxlaw-2848	66	12	however	however	ADV
taxlaw-2848	66	13	,	,	PUNCT
taxlaw-2848	66	14	would	would	AUX
taxlaw-2848	66	15	put	put	VERB
taxlaw-2848	66	16	the	the	DET
taxlaw-2848	66	17	united	united	PROPN
taxlaw-2848	66	18	states	states	PROPN
taxlaw-2848	66	19	in	in	ADP
taxlaw-2848	66	20	new	new	ADJ
taxlaw-2848	66	21	territory	territory	NOUN
taxlaw-2848	66	22	:	:	PUNCT
taxlaw-2848	66	23	no	no	DET
taxlaw-2848	66	24	developed	developed	ADJ
taxlaw-2848	66	25	country	country	NOUN
taxlaw-2848	66	26	has	have	AUX
taxlaw-2848	66	27	tried	try	VERB
taxlaw-2848	66	28	to	to	PART
taxlaw-2848	66	29	have	have	VERB
taxlaw-2848	66	30	a	a	DET
taxlaw-2848	66	31	pure	pure	ADJ
taxlaw-2848	66	32	consumption	consumption	NOUN
taxlaw-2848	66	33	base	base	NOUN
taxlaw-2848	66	34	for	for	ADP
taxlaw-2848	66	35	its	its	PRON
taxlaw-2848	66	36	tax	tax	NOUN
taxlaw-2848	66	37	system	system	NOUN
taxlaw-2848	66	38	.	.	PUNCT
taxlaw-2848	67	1	although	although	SCONJ
taxlaw-2848	67	2	there	there	PRON
taxlaw-2848	67	3	is	be	VERB
taxlaw-2848	67	4	a	a	DET
taxlaw-2848	67	5	strong	strong	ADJ
taxlaw-2848	67	6	impetus	impetus	NOUN
taxlaw-2848	67	7	to	to	PART
taxlaw-2848	67	8	pass	pass	VERB
taxlaw-2848	67	9	a	a	DET
taxlaw-2848	67	10	tax	tax	NOUN
taxlaw-2848	67	11	reform	reform	NOUN
taxlaw-2848	67	12	plan	plan	NOUN
taxlaw-2848	67	13	quickly	quickly	ADV
taxlaw-2848	67	14	,	,	PUNCT
taxlaw-2848	67	15	finding	find	VERB
taxlaw-2848	67	16	reasonable	reasonable	ADJ
taxlaw-2848	67	17	and	and	CCONJ
taxlaw-2848	67	18	durable	durable	ADJ
taxlaw-2848	67	19	solutions	solution	NOUN
taxlaw-2848	67	20	to	to	ADP
taxlaw-2848	67	21	many	many	ADJ
taxlaw-2848	67	22	of	of	ADP
taxlaw-2848	67	23	the	the	DET
taxlaw-2848	67	24	issues	issue	NOUN
taxlaw-2848	67	25	will	will	AUX
taxlaw-2848	67	26	take	take	VERB
taxlaw-2848	67	27	time	time	NOUN
taxlaw-2848	67	28	.	.	PUNCT
taxlaw-2848	68	1	this	this	PRON
taxlaw-2848	68	2	is	be	AUX
taxlaw-2848	68	3	particularly	particularly	ADV
taxlaw-2848	68	4	so	so	ADV
taxlaw-2848	68	5	because	because	SCONJ
taxlaw-2848	68	6	consumption	consumption	NOUN
taxlaw-2848	68	7	tax	tax	NOUN
taxlaw-2848	68	8	approaches	approach	NOUN
taxlaw-2848	68	9	to	to	ADP
taxlaw-2848	68	10	tax	tax	NOUN
taxlaw-2848	68	11	issues	issue	NOUN
taxlaw-2848	68	12	are	be	AUX
taxlaw-2848	68	13	very	very	ADV
taxlaw-2848	68	14	different	different	ADJ
taxlaw-2848	68	15	than	than	ADP
taxlaw-2848	68	16	income	income	NOUN
taxlaw-2848	68	17	tax	tax	NOUN
taxlaw-2848	68	18	approaches	approach	NOUN
taxlaw-2848	68	19	,	,	PUNCT
taxlaw-2848	68	20	and	and	CCONJ
taxlaw-2848	68	21	there	there	PRON
taxlaw-2848	68	22	is	be	VERB
taxlaw-2848	68	23	little	little	ADJ
taxlaw-2848	68	24	expertise	expertise	NOUN
taxlaw-2848	68	25	in	in	ADP
taxlaw-2848	68	26	the	the	DET
taxlaw-2848	68	27	united	united	PROPN
taxlaw-2848	68	28	states	states	PROPN
taxlaw-2848	68	29	on	on	ADP
taxlaw-2848	68	30	how	how	SCONJ
taxlaw-2848	68	31	to	to	PART
taxlaw-2848	68	32	approach	approach	VERB
taxlaw-2848	68	33	taxes	taxis	NOUN
taxlaw-2848	68	34	when	when	SCONJ
taxlaw-2848	68	35	the	the	DET
taxlaw-2848	68	36	base	base	NOUN
taxlaw-2848	68	37	is	be	AUX
taxlaw-2848	68	38	consumption	consumption	NOUN
taxlaw-2848	68	39	.	.	PUNCT
taxlaw-2848	69	1	it	it	PRON
taxlaw-2848	69	2	is	be	AUX
taxlaw-2848	69	3	easy	easy	ADJ
taxlaw-2848	69	4	to	to	PART
taxlaw-2848	69	5	make	make	VERB
taxlaw-2848	69	6	mistakes	mistake	NOUN
taxlaw-2848	69	7	by	by	ADP
taxlaw-2848	69	8	relying	rely	VERB
taxlaw-2848	69	9	on	on	ADP
taxlaw-2848	69	10	an	an	DET
taxlaw-2848	69	11	understanding	understanding	NOUN
taxlaw-2848	69	12	of	of	ADP
taxlaw-2848	69	13	how	how	SCONJ
taxlaw-2848	69	14	income	income	NOUN
taxlaw-2848	69	15	taxes	taxis	NOUN
taxlaw-2848	69	16	work	work	VERB
taxlaw-2848	69	17	.	.	PUNCT
taxlaw-2848	70	1	for	for	ADP
taxlaw-2848	70	2	example	example	NOUN
taxlaw-2848	70	3	,	,	PUNCT
taxlaw-2848	70	4	deferral	deferral	ADJ
taxlaw-2848	70	5	is	be	AUX
taxlaw-2848	70	6	one	one	NUM
taxlaw-2848	70	7	of	of	ADP
taxlaw-2848	70	8	the	the	DET
taxlaw-2848	70	9	central	central	ADJ
taxlaw-2848	70	10	problems	problem	NOUN
taxlaw-2848	70	11	in	in	ADP
taxlaw-2848	70	12	designing	design	VERB
taxlaw-2848	70	13	an	an	DET
taxlaw-2848	70	14	income	income	NOUN
taxlaw-2848	70	15	tax	tax	NOUN
taxlaw-2848	70	16	,	,	PUNCT
taxlaw-2848	70	17	but	but	CCONJ
taxlaw-2848	70	18	is	be	AUX
taxlaw-2848	70	19	largely	largely	ADV
taxlaw-2848	70	20	irrelevant	irrelevant	ADJ
taxlaw-2848	70	21	in	in	ADP
taxlaw-2848	70	22	a	a	DET
taxlaw-2848	70	23	consumption	consumption	NOUN
taxlaw-2848	70	24	tax	tax	NOUN
taxlaw-2848	70	25	.	.	PUNCT
taxlaw-2848	71	1	income	income	NOUN
taxlaw-2848	71	2	tax	tax	NOUN
taxlaw-2848	71	3	concepts	concept	NOUN
taxlaw-2848	71	4	like	like	ADP
taxlaw-2848	71	5	basis	basis	NOUN
taxlaw-2848	71	6	,	,	PUNCT
taxlaw-2848	71	7	inventory	inventory	NOUN
taxlaw-2848	71	8	,	,	PUNCT
taxlaw-2848	71	9	and	and	CCONJ
taxlaw-2848	71	10	capitalization	capitalization	NOUN
taxlaw-2848	71	11	of	of	ADP
taxlaw-2848	71	12	expenses	expense	NOUN
taxlaw-2848	71	13	no	no	ADV
taxlaw-2848	71	14	longer	long	ADV
taxlaw-2848	71	15	apply	apply	VERB
taxlaw-2848	71	16	.	.	PUNCT
taxlaw-2848	72	1	legislative	legislative	ADJ
taxlaw-2848	72	2	drafters	drafter	NOUN
taxlaw-2848	72	3	,	,	PUNCT
taxlaw-2848	72	4	experienced	experience	VERB
taxlaw-2848	72	5	in	in	ADP
taxlaw-2848	72	6	income	income	NOUN
taxlaw-2848	72	7	tax	tax	NOUN
taxlaw-2848	72	8	design	design	NOUN
taxlaw-2848	72	9	,	,	PUNCT
taxlaw-2848	72	10	will	will	AUX
taxlaw-2848	72	11	have	have	VERB
taxlaw-2848	72	12	to	to	PART
taxlaw-2848	72	13	work	work	VERB
taxlaw-2848	72	14	hard	hard	ADV
taxlaw-2848	72	15	to	to	PART
taxlaw-2848	72	16	avoid	avoid	VERB
taxlaw-2848	72	17	importing	import	VERB
taxlaw-2848	72	18	income	income	NOUN
taxlaw-2848	72	19	tax	tax	NOUN
taxlaw-2848	72	20	concepts	concept	NOUN
taxlaw-2848	72	21	into	into	ADP
taxlaw-2848	72	22	a	a	DET
taxlaw-2848	72	23	consumption	consumption	NOUN
taxlaw-2848	72	24	tax	tax	NOUN
taxlaw-2848	72	25	.	.	PUNCT
taxlaw-2848	73	1	doing	do	VERB
taxlaw-2848	73	2	so	so	ADV
taxlaw-2848	73	3	quickly	quickly	ADV
taxlaw-2848	73	4	and	and	CCONJ
taxlaw-2848	73	5	,	,	PUNCT
taxlaw-2848	73	6	possibly	possibly	ADV
taxlaw-2848	73	7	,	,	PUNCT
taxlaw-2848	73	8	on	on	ADP
taxlaw-2848	73	9	a	a	DET
taxlaw-2848	73	10	partisan	partisan	ADJ
taxlaw-2848	73	11	basis	basis	NOUN
taxlaw-2848	73	12	if	if	SCONJ
taxlaw-2848	73	13	tax	tax	NOUN
taxlaw-2848	73	14	reform	reform	NOUN
taxlaw-2848	73	15	is	be	AUX
taxlaw-2848	73	16	passed	pass	VERB
taxlaw-2848	73	17	as	as	ADP
taxlaw-2848	73	18	part	part	NOUN
taxlaw-2848	73	19	of	of	ADP
taxlaw-2848	73	20	budget	budget	NOUN
taxlaw-2848	73	21	reconciliation	reconciliation	NOUN
taxlaw-2848	73	22	,	,	PUNCT
taxlaw-2848	73	23	will	will	AUX
taxlaw-2848	73	24	be	be	AUX
taxlaw-2848	73	25	difficult	difficult	ADJ
taxlaw-2848	73	26	.	.	PUNCT
taxlaw-2848	74	1	nevertheless	nevertheless	ADV
taxlaw-2848	74	2	,	,	PUNCT
taxlaw-2848	74	3	i	i	PRON
taxlaw-2848	74	4	will	will	AUX
taxlaw-2848	74	5	conclude	conclude	VERB
taxlaw-2848	74	6	that	that	PRON
taxlaw-2848	74	7	with	with	ADP
taxlaw-2848	74	8	work	work	NOUN
taxlaw-2848	74	9	,	,	PUNCT
taxlaw-2848	74	10	a	a	DET
taxlaw-2848	74	11	plan	plan	NOUN
taxlaw-2848	74	12	following	follow	VERB
taxlaw-2848	74	13	the	the	DET
taxlaw-2848	74	14	basic	basic	ADJ
taxlaw-2848	74	15	contours	contours	NOUN
taxlaw-2848	74	16	of	of	ADP
taxlaw-2848	74	17	the	the	DET
taxlaw-2848	74	18	brady	brady	PROPN
taxlaw-2848	74	19	plan	plan	NOUN
taxlaw-2848	74	20	can	can	AUX
taxlaw-2848	74	21	be	be	AUX
taxlaw-2848	74	22	implemented	implement	VERB
taxlaw-2848	74	23	and	and	CCONJ
taxlaw-2848	74	24	,	,	PUNCT
taxlaw-2848	74	25	if	if	SCONJ
taxlaw-2848	74	26	the	the	DET
taxlaw-2848	74	27	right	right	ADJ
taxlaw-2848	74	28	choices	choice	NOUN
taxlaw-2848	74	29	are	be	AUX
taxlaw-2848	74	30	made	make	VERB
taxlaw-2848	74	31	,	,	PUNCT
taxlaw-2848	74	32	may	may	AUX
taxlaw-2848	74	33	,	,	PUNCT
taxlaw-2848	74	34	in	in	ADP
taxlaw-2848	74	35	many	many	ADJ
taxlaw-2848	74	36	areas	area	NOUN
taxlaw-2848	74	37	,	,	PUNCT
taxlaw-2848	74	38	be	be	AUX
taxlaw-2848	74	39	substantially	substantially	ADV
taxlaw-2848	74	40	simpler	simple	ADJ
taxlaw-2848	74	41	than	than	ADP
taxlaw-2848	74	42	current	current	ADJ
taxlaw-2848	74	43	law	law	NOUN
taxlaw-2848	74	44	.	.	PUNCT
taxlaw-2848	75	1	ii	ii	PROPN
taxlaw-2848	75	2	.	.	PUNCT
taxlaw-2848	76	1	description	description	NOUN
taxlaw-2848	76	2	of	of	ADP
taxlaw-2848	76	3	the	the	DET
taxlaw-2848	76	4	proposal	proposal	NOUN
taxlaw-2848	76	5	the	the	DET
taxlaw-2848	76	6	following	follow	VERB
taxlaw-2848	76	7	is	be	AUX
taxlaw-2848	76	8	a	a	DET
taxlaw-2848	76	9	summary	summary	NOUN
taxlaw-2848	76	10	of	of	ADP
taxlaw-2848	76	11	the	the	DET
taxlaw-2848	76	12	proposal	proposal	NOUN
taxlaw-2848	76	13	taken	take	VERB
taxlaw-2848	76	14	from	from	ADP
taxlaw-2848	76	15	the	the	DET
taxlaw-2848	76	16	june	june	PROPN
taxlaw-2848	76	17	24	24	NUM
taxlaw-2848	76	18	,	,	PUNCT
taxlaw-2848	76	19	2016	2016	NUM
taxlaw-2848	76	20	description	description	NOUN
taxlaw-2848	76	21	of	of	ADP
taxlaw-2848	76	22	the	the	DET
taxlaw-2848	76	23	plan	plan	NOUN
taxlaw-2848	76	24	found	find	VERB
taxlaw-2848	76	25	in	in	ADP
taxlaw-2848	76	26	the	the	DET
taxlaw-2848	76	27	ways	way	NOUN
taxlaw-2848	76	28	&	&	CCONJ
taxlaw-2848	76	29	means	mean	VERB
taxlaw-2848	76	30	committee	committee	NOUN
taxlaw-2848	76	31	website.9	website.9	VERB
taxlaw-2848	76	32	the	the	DET
taxlaw-2848	76	33	description	description	NOUN
taxlaw-2848	76	34	on	on	ADP
taxlaw-2848	76	35	the	the	DET
taxlaw-2848	76	36	website	website	NOUN
taxlaw-2848	76	37	is	be	AUX
taxlaw-2848	76	38	just	just	ADV
taxlaw-2848	76	39	a	a	DET
taxlaw-2848	76	40	rough	rough	ADJ
taxlaw-2848	76	41	outline	outline	NOUN
taxlaw-2848	76	42	and	and	CCONJ
taxlaw-2848	76	43	has	have	VERB
taxlaw-2848	76	44	many	many	ADJ
taxlaw-2848	76	45	ambiguities	ambiguity	NOUN
taxlaw-2848	76	46	.	.	PUNCT
taxlaw-2848	77	1	it	it	PRON
taxlaw-2848	77	2	is	be	AUX
taxlaw-2848	77	3	likely	likely	ADJ
taxlaw-2848	77	4	that	that	SCONJ
taxlaw-2848	77	5	in	in	ADP
taxlaw-2848	77	6	some	some	DET
taxlaw-2848	77	7	places	place	NOUN
taxlaw-2848	77	8	my	my	PRON
taxlaw-2848	77	9	interpretation	interpretation	NOUN
taxlaw-2848	77	10	is	be	AUX
taxlaw-2848	77	11	incorrect	incorrect	ADJ
taxlaw-2848	77	12	.	.	PUNCT
taxlaw-2848	78	1	moreover	moreover	ADV
taxlaw-2848	78	2	,	,	PUNCT
taxlaw-2848	78	3	many	many	ADJ
taxlaw-2848	78	4	elements	element	NOUN
taxlaw-2848	78	5	will	will	AUX
taxlaw-2848	78	6	be	be	AUX
taxlaw-2848	78	7	changed	change	VERB
taxlaw-2848	78	8	as	as	SCONJ
taxlaw-2848	78	9	the	the	DET
taxlaw-2848	78	10	plan	plan	NOUN
taxlaw-2848	78	11	is	be	AUX
taxlaw-2848	78	12	developed	develop	VERB
taxlaw-2848	78	13	in	in	ADP
taxlaw-2848	78	14	more	more	ADJ
taxlaw-2848	78	15	detail	detail	NOUN
taxlaw-2848	78	16	.	.	PUNCT
taxlaw-2848	79	1	9	9	NUM
taxlaw-2848	79	2	supra	supra	ADJ
taxlaw-2848	79	3	note	note	NOUN
taxlaw-2848	79	4	2	2	NUM
taxlaw-2848	79	5	.	.	NOUN
taxlaw-2848	79	6	2017	2017	NUM
taxlaw-2848	79	7	]	]	PUNCT
taxlaw-2848	79	8	a	a	DET
taxlaw-2848	79	9	guide	guide	NOUN
taxlaw-2848	79	10	to	to	ADP
taxlaw-2848	79	11	the	the	DET
taxlaw-2848	79	12	gop	gop	PROPN
taxlaw-2848	79	13	tax	tax	NOUN
taxlaw-2848	79	14	plan	plan	NOUN
taxlaw-2848	79	15	177	177	NUM
taxlaw-2848	79	16	a.	a.	NOUN
taxlaw-2848	79	17	business	business	NOUN
taxlaw-2848	79	18	level	level	NOUN
taxlaw-2848	79	19	tax	tax	NOUN
taxlaw-2848	79	20	corporations	corporation	NOUN
taxlaw-2848	79	21	.	.	PUNCT
taxlaw-2848	80	1	the	the	DET
taxlaw-2848	80	2	plan	plan	NOUN
taxlaw-2848	80	3	makes	make	VERB
taxlaw-2848	80	4	four	four	NUM
taxlaw-2848	80	5	key	key	ADJ
taxlaw-2848	80	6	changes	change	NOUN
taxlaw-2848	80	7	to	to	ADP
taxlaw-2848	80	8	the	the	DET
taxlaw-2848	80	9	corporate	corporate	ADJ
taxlaw-2848	80	10	tax	tax	NOUN
taxlaw-2848	80	11	:	:	PUNCT
taxlaw-2848	80	12	•	•	ADP
taxlaw-2848	80	13	the	the	DET
taxlaw-2848	80	14	cost	cost	NOUN
taxlaw-2848	80	15	of	of	ADP
taxlaw-2848	80	16	capital	capital	NOUN
taxlaw-2848	80	17	expenditures	expenditure	NOUN
taxlaw-2848	80	18	(	(	PUNCT
taxlaw-2848	80	19	other	other	ADJ
taxlaw-2848	80	20	than	than	ADP
taxlaw-2848	80	21	land	land	NOUN
taxlaw-2848	80	22	)	)	PUNCT
taxlaw-2848	80	23	would	would	AUX
taxlaw-2848	80	24	be	be	AUX
taxlaw-2848	80	25	immediately	immediately	ADV
taxlaw-2848	80	26	deductible	deductible	ADJ
taxlaw-2848	80	27	instead	instead	ADV
taxlaw-2848	80	28	of	of	ADP
taxlaw-2848	80	29	recovered	recover	VERB
taxlaw-2848	80	30	over	over	ADP
taxlaw-2848	80	31	time	time	NOUN
taxlaw-2848	80	32	through	through	ADP
taxlaw-2848	80	33	depreciation	depreciation	NOUN
taxlaw-2848	80	34	deductions	deduction	NOUN
taxlaw-2848	80	35	.	.	PUNCT
taxlaw-2848	81	1	•	•	NUM
taxlaw-2848	81	2	net	net	ADJ
taxlaw-2848	81	3	interest	interest	NOUN
taxlaw-2848	81	4	expense	expense	NOUN
taxlaw-2848	81	5	would	would	AUX
taxlaw-2848	81	6	not	not	PART
taxlaw-2848	81	7	be	be	AUX
taxlaw-2848	81	8	deductible	deductible	ADJ
taxlaw-2848	81	9	.	.	PUNCT
taxlaw-2848	82	1	in	in	ADP
taxlaw-2848	82	2	effect	effect	NOUN
taxlaw-2848	82	3	,	,	PUNCT
taxlaw-2848	82	4	interest	interest	NOUN
taxlaw-2848	82	5	expense	expense	NOUN
taxlaw-2848	82	6	would	would	AUX
taxlaw-2848	82	7	be	be	AUX
taxlaw-2848	82	8	treated	treat	VERB
taxlaw-2848	82	9	similarly	similarly	ADV
taxlaw-2848	82	10	to	to	ADP
taxlaw-2848	82	11	dividends	dividend	NOUN
taxlaw-2848	82	12	,	,	PUNCT
taxlaw-2848	82	13	reducing	reduce	VERB
taxlaw-2848	82	14	the	the	DET
taxlaw-2848	82	15	disparity	disparity	NOUN
taxlaw-2848	82	16	between	between	ADP
taxlaw-2848	82	17	debt	debt	NOUN
taxlaw-2848	82	18	and	and	CCONJ
taxlaw-2848	82	19	equity	equity	NOUN
taxlaw-2848	82	20	.	.	PUNCT
taxlaw-2848	83	1	nondeductible	nondeductible	ADJ
taxlaw-2848	83	2	interest	interest	NOUN
taxlaw-2848	83	3	expense	expense	NOUN
taxlaw-2848	83	4	can	can	AUX
taxlaw-2848	83	5	be	be	AUX
taxlaw-2848	83	6	carried	carry	VERB
taxlaw-2848	83	7	forward	forward	ADV
taxlaw-2848	83	8	and	and	CCONJ
taxlaw-2848	83	9	used	use	VERB
taxlaw-2848	83	10	against	against	ADP
taxlaw-2848	83	11	interest	interest	NOUN
taxlaw-2848	83	12	income	income	NOUN
taxlaw-2848	83	13	in	in	ADP
taxlaw-2848	83	14	future	future	ADJ
taxlaw-2848	83	15	years	year	NOUN
taxlaw-2848	83	16	.	.	PUNCT
taxlaw-2848	84	1	•	•	NUM
taxlaw-2848	84	2	the	the	DET
taxlaw-2848	84	3	tax	tax	NOUN
taxlaw-2848	84	4	would	would	AUX
taxlaw-2848	84	5	be	be	AUX
taxlaw-2848	84	6	territorial	territorial	ADJ
taxlaw-2848	84	7	,	,	PUNCT
taxlaw-2848	84	8	which	which	PRON
taxlaw-2848	84	9	means	mean	VERB
taxlaw-2848	84	10	that	that	SCONJ
taxlaw-2848	84	11	it	it	PRON
taxlaw-2848	84	12	would	would	AUX
taxlaw-2848	84	13	apply	apply	VERB
taxlaw-2848	84	14	only	only	ADV
taxlaw-2848	84	15	to	to	PART
taxlaw-2848	84	16	income	income	VERB
taxlaw-2848	84	17	from	from	ADP
taxlaw-2848	84	18	domestic	domestic	ADJ
taxlaw-2848	84	19	activities	activity	NOUN
taxlaw-2848	84	20	.	.	PUNCT
taxlaw-2848	85	1	accumulated	accumulate	VERB
taxlaw-2848	85	2	foreign	foreign	ADJ
taxlaw-2848	85	3	earnings	earning	NOUN
taxlaw-2848	85	4	at	at	ADP
taxlaw-2848	85	5	the	the	DET
taxlaw-2848	85	6	time	time	NOUN
taxlaw-2848	85	7	of	of	ADP
taxlaw-2848	85	8	the	the	DET
taxlaw-2848	85	9	tax	tax	NOUN
taxlaw-2848	85	10	,	,	PUNCT
taxlaw-2848	85	11	however	however	ADV
taxlaw-2848	85	12	,	,	PUNCT
taxlaw-2848	85	13	would	would	AUX
taxlaw-2848	85	14	be	be	AUX
taxlaw-2848	85	15	subject	subject	ADJ
taxlaw-2848	85	16	to	to	ADP
taxlaw-2848	85	17	a	a	DET
taxlaw-2848	85	18	one	one	NUM
taxlaw-2848	85	19	-	-	PUNCT
taxlaw-2848	85	20	time	time	NOUN
taxlaw-2848	85	21	tax	tax	NOUN
taxlaw-2848	85	22	of	of	ADP
taxlaw-2848	85	23	8.75	8.75	NUM
taxlaw-2848	85	24	%	%	NOUN
taxlaw-2848	85	25	for	for	ADP
taxlaw-2848	85	26	cash	cash	NOUN
taxlaw-2848	85	27	holdings	holding	NOUN
taxlaw-2848	85	28	and	and	CCONJ
taxlaw-2848	85	29	3.5	3.5	NUM
taxlaw-2848	85	30	%	%	NOUN
taxlaw-2848	85	31	for	for	ADP
taxlaw-2848	85	32	other	other	ADJ
taxlaw-2848	85	33	assets	asset	NOUN
taxlaw-2848	85	34	,	,	PUNCT
taxlaw-2848	85	35	without	without	ADP
taxlaw-2848	85	36	regard	regard	NOUN
taxlaw-2848	85	37	to	to	ADP
taxlaw-2848	85	38	whether	whether	SCONJ
taxlaw-2848	85	39	they	they	PRON
taxlaw-2848	85	40	are	be	AUX
taxlaw-2848	85	41	repatriated	repatriate	VERB
taxlaw-2848	85	42	.	.	PUNCT
taxlaw-2848	86	1	this	this	DET
taxlaw-2848	86	2	transition	transition	NOUN
taxlaw-2848	86	3	tax	tax	NOUN
taxlaw-2848	86	4	would	would	AUX
taxlaw-2848	86	5	be	be	AUX
taxlaw-2848	86	6	payable	payable	ADJ
taxlaw-2848	86	7	over	over	ADP
taxlaw-2848	86	8	an	an	DET
taxlaw-2848	86	9	eight	eight	NUM
taxlaw-2848	86	10	-	-	PUNCT
taxlaw-2848	86	11	year	year	NOUN
taxlaw-2848	86	12	period	period	NOUN
taxlaw-2848	86	13	.	.	PUNCT
taxlaw-2848	87	1	•	•	NOUN
taxlaw-2848	87	2	the	the	DET
taxlaw-2848	87	3	tax	tax	NOUN
taxlaw-2848	87	4	would	would	AUX
taxlaw-2848	87	5	be	be	AUX
taxlaw-2848	87	6	destination	destination	NOUN
taxlaw-2848	87	7	-	-	PUNCT
taxlaw-2848	87	8	based	base	VERB
taxlaw-2848	87	9	,	,	PUNCT
taxlaw-2848	87	10	which	which	PRON
taxlaw-2848	87	11	means	mean	VERB
taxlaw-2848	87	12	that	that	SCONJ
taxlaw-2848	87	13	sales	sale	NOUN
taxlaw-2848	87	14	in	in	ADP
taxlaw-2848	87	15	foreign	foreign	ADJ
taxlaw-2848	87	16	countries	country	NOUN
taxlaw-2848	87	17	would	would	AUX
taxlaw-2848	87	18	not	not	PART
taxlaw-2848	87	19	be	be	AUX
taxlaw-2848	87	20	taxed	tax	VERB
taxlaw-2848	87	21	and	and	CCONJ
taxlaw-2848	87	22	imports	import	NOUN
taxlaw-2848	87	23	from	from	ADP
taxlaw-2848	87	24	foreign	foreign	ADJ
taxlaw-2848	87	25	countries	country	NOUN
taxlaw-2848	87	26	would	would	AUX
taxlaw-2848	87	27	not	not	PART
taxlaw-2848	87	28	be	be	AUX
taxlaw-2848	87	29	deductible	deductible	ADJ
taxlaw-2848	87	30	(	(	PUNCT
taxlaw-2848	87	31	or	or	CCONJ
taxlaw-2848	87	32	give	give	VERB
taxlaw-2848	87	33	rise	rise	NOUN
taxlaw-2848	87	34	to	to	ADP
taxlaw-2848	87	35	basis	basis	NOUN
taxlaw-2848	87	36	)	)	PUNCT
taxlaw-2848	87	37	.	.	PUNCT
taxlaw-2848	88	1	the	the	DET
taxlaw-2848	88	2	plan	plan	NOUN
taxlaw-2848	88	3	would	would	AUX
taxlaw-2848	88	4	also	also	ADV
taxlaw-2848	88	5	eliminate	eliminate	VERB
taxlaw-2848	88	6	most	most	ADJ
taxlaw-2848	88	7	special	special	ADJ
taxlaw-2848	88	8	deductions	deduction	NOUN
taxlaw-2848	88	9	and	and	CCONJ
taxlaw-2848	88	10	credits	credit	NOUN
taxlaw-2848	88	11	currently	currently	ADV
taxlaw-2848	88	12	allowed	allow	VERB
taxlaw-2848	88	13	to	to	ADP
taxlaw-2848	88	14	corporations	corporation	NOUN
taxlaw-2848	88	15	such	such	ADJ
taxlaw-2848	88	16	as	as	ADP
taxlaw-2848	88	17	the	the	DET
taxlaw-2848	88	18	domestic	domestic	ADJ
taxlaw-2848	88	19	production	production	NOUN
taxlaw-2848	88	20	deduction	deduction	NOUN
taxlaw-2848	88	21	.	.	PUNCT
taxlaw-2848	89	1	it	it	PRON
taxlaw-2848	89	2	would	would	AUX
taxlaw-2848	89	3	,	,	PUNCT
taxlaw-2848	89	4	however	however	ADV
taxlaw-2848	89	5	,	,	PUNCT
taxlaw-2848	89	6	retain	retain	VERB
taxlaw-2848	89	7	a	a	DET
taxlaw-2848	89	8	version	version	NOUN
taxlaw-2848	89	9	of	of	ADP
taxlaw-2848	89	10	the	the	DET
taxlaw-2848	89	11	r&d	r&d	NOUN
taxlaw-2848	89	12	credit	credit	NOUN
taxlaw-2848	89	13	.	.	PUNCT
taxlaw-2848	90	1	the	the	DET
taxlaw-2848	90	2	tax	tax	NOUN
taxlaw-2848	90	3	on	on	ADP
taxlaw-2848	90	4	this	this	DET
taxlaw-2848	90	5	base	base	NOUN
taxlaw-2848	90	6	would	would	AUX
taxlaw-2848	90	7	be	be	AUX
taxlaw-2848	90	8	20	20	NUM
taxlaw-2848	90	9	%	%	NOUN
taxlaw-2848	90	10	.	.	PUNCT
taxlaw-2848	91	1	the	the	DET
taxlaw-2848	91	2	plan	plan	NOUN
taxlaw-2848	91	3	describes	describe	VERB
taxlaw-2848	91	4	these	these	DET
taxlaw-2848	91	5	changes	change	NOUN
taxlaw-2848	91	6	as	as	ADP
taxlaw-2848	91	7	moving	move	VERB
taxlaw-2848	91	8	the	the	DET
taxlaw-2848	91	9	system	system	NOUN
taxlaw-2848	91	10	towards	towards	ADP
taxlaw-2848	91	11	what	what	PRON
taxlaw-2848	91	12	is	be	AUX
taxlaw-2848	91	13	called	call	VERB
taxlaw-2848	91	14	a	a	DET
taxlaw-2848	91	15	cash	cash	NOUN
taxlaw-2848	91	16	-	-	PUNCT
taxlaw-2848	91	17	flow	flow	NOUN
taxlaw-2848	91	18	consumption	consumption	NOUN
taxlaw-2848	91	19	tax	tax	NOUN
taxlaw-2848	91	20	.	.	PUNCT
taxlaw-2848	92	1	in	in	ADP
taxlaw-2848	92	2	a	a	DET
taxlaw-2848	92	3	cash	cash	NOUN
taxlaw-2848	92	4	-	-	PUNCT
taxlaw-2848	92	5	flow	flow	NOUN
taxlaw-2848	92	6	consumption	consumption	NOUN
taxlaw-2848	92	7	tax	tax	NOUN
taxlaw-2848	92	8	,	,	PUNCT
taxlaw-2848	92	9	firms	firm	NOUN
taxlaw-2848	92	10	deduct	deduct	VERB
taxlaw-2848	92	11	outflows	outflow	NOUN
taxlaw-2848	92	12	and	and	CCONJ
taxlaw-2848	92	13	include	include	VERB
taxlaw-2848	92	14	inflows	inflow	NOUN
taxlaw-2848	92	15	rather	rather	ADV
taxlaw-2848	92	16	than	than	ADP
taxlaw-2848	92	17	using	use	VERB
taxlaw-2848	92	18	the	the	DET
taxlaw-2848	92	19	usual	usual	ADJ
taxlaw-2848	92	20	income	income	NOUN
taxlaw-2848	92	21	tax	tax	NOUN
taxlaw-2848	92	22	concepts	concept	NOUN
taxlaw-2848	92	23	such	such	ADJ
taxlaw-2848	92	24	as	as	ADP
taxlaw-2848	92	25	basis	basis	NOUN
taxlaw-2848	92	26	,	,	PUNCT
taxlaw-2848	92	27	realization	realization	NOUN
taxlaw-2848	92	28	,	,	PUNCT
taxlaw-2848	92	29	capitalization	capitalization	NOUN
taxlaw-2848	92	30	,	,	PUNCT
taxlaw-2848	92	31	and	and	CCONJ
taxlaw-2848	92	32	the	the	DET
taxlaw-2848	92	33	like	like	ADJ
taxlaw-2848	92	34	.	.	PUNCT
taxlaw-2848	93	1	as	as	SCONJ
taxlaw-2848	93	2	will	will	AUX
taxlaw-2848	93	3	be	be	AUX
taxlaw-2848	93	4	discussed	discuss	VERB
taxlaw-2848	93	5	,	,	PUNCT
taxlaw-2848	93	6	it	it	PRON
taxlaw-2848	93	7	is	be	AUX
taxlaw-2848	93	8	a	a	DET
taxlaw-2848	93	9	tax	tax	NOUN
taxlaw-2848	93	10	on	on	ADP
taxlaw-2848	93	11	consumption	consumption	NOUN
taxlaw-2848	93	12	rather	rather	ADV
taxlaw-2848	93	13	than	than	ADP
taxlaw-2848	93	14	income	income	NOUN
taxlaw-2848	93	15	.	.	PUNCT
taxlaw-2848	94	1	there	there	PRON
taxlaw-2848	94	2	are	be	VERB
taxlaw-2848	94	3	,	,	PUNCT
taxlaw-2848	94	4	however	however	ADV
taxlaw-2848	94	5	,	,	PUNCT
taxlaw-2848	94	6	a	a	DET
taxlaw-2848	94	7	number	number	NOUN
taxlaw-2848	94	8	of	of	ADP
taxlaw-2848	94	9	statements	statement	NOUN
taxlaw-2848	94	10	in	in	ADP
taxlaw-2848	94	11	the	the	DET
taxlaw-2848	94	12	plan	plan	NOUN
taxlaw-2848	94	13	that	that	PRON
taxlaw-2848	94	14	are	be	AUX
taxlaw-2848	94	15	inconsistent	inconsistent	ADJ
taxlaw-2848	94	16	with	with	ADP
taxlaw-2848	94	17	cash	cash	NOUN
taxlaw-2848	94	18	-	-	PUNCT
taxlaw-2848	94	19	flow	flow	NOUN
taxlaw-2848	94	20	taxation	taxation	NOUN
taxlaw-2848	94	21	.	.	PUNCT
taxlaw-2848	95	1	in	in	ADP
taxlaw-2848	95	2	particular	particular	ADJ
taxlaw-2848	95	3	,	,	PUNCT
taxlaw-2848	95	4	the	the	DET
taxlaw-2848	95	5	plan	plan	NOUN
taxlaw-2848	95	6	says	say	VERB
taxlaw-2848	95	7	that	that	SCONJ
taxlaw-2848	95	8	it	it	PRON
taxlaw-2848	95	9	will	will	AUX
taxlaw-2848	95	10	keep	keep	VERB
taxlaw-2848	95	11	inventory	inventory	NOUN
taxlaw-2848	95	12	accounting	accounting	NOUN
taxlaw-2848	95	13	.	.	PUNCT
taxlaw-2848	96	1	inventory	inventory	NOUN
taxlaw-2848	96	2	accounting	accounting	NOUN
taxlaw-2848	96	3	would	would	AUX
taxlaw-2848	96	4	not	not	PART
taxlaw-2848	96	5	be	be	AUX
taxlaw-2848	96	6	necessary	necessary	ADJ
taxlaw-2848	96	7	in	in	ADP
taxlaw-2848	96	8	a	a	DET
taxlaw-2848	96	9	cash	cash	NOUN
taxlaw-2848	96	10	-	-	PUNCT
taxlaw-2848	96	11	flow	flow	NOUN
taxlaw-2848	96	12	system	system	NOUN
taxlaw-2848	96	13	because	because	SCONJ
taxlaw-2848	96	14	the	the	DET
taxlaw-2848	96	15	cost	cost	NOUN
taxlaw-2848	96	16	of	of	ADP
taxlaw-2848	96	17	assets	asset	NOUN
taxlaw-2848	96	18	is	be	AUX
taxlaw-2848	96	19	deducted	deduct	VERB
taxlaw-2848	96	20	when	when	SCONJ
taxlaw-2848	96	21	purchased	purchase	VERB
taxlaw-2848	96	22	or	or	CCONJ
taxlaw-2848	96	23	created	create	VERB
taxlaw-2848	96	24	.	.	PUNCT
taxlaw-2848	97	1	the	the	DET
taxlaw-2848	97	2	plan	plan	NOUN
taxlaw-2848	97	3	also	also	ADV
taxlaw-2848	97	4	does	do	AUX
taxlaw-2848	97	5	not	not	PART
taxlaw-2848	97	6	allow	allow	VERB
taxlaw-2848	97	7	a	a	DET
taxlaw-2848	97	8	deduction	deduction	NOUN
taxlaw-2848	97	9	for	for	ADP
taxlaw-2848	97	10	purchases	purchase	NOUN
taxlaw-2848	97	11	of	of	ADP
taxlaw-2848	97	12	land	land	NOUN
taxlaw-2848	97	13	,	,	PUNCT
taxlaw-2848	97	14	so	so	SCONJ
taxlaw-2848	97	15	that	that	SCONJ
taxlaw-2848	97	16	expenditures	expenditure	NOUN
taxlaw-2848	97	17	on	on	ADP
taxlaw-2848	97	18	land	land	NOUN
taxlaw-2848	97	19	are	be	AUX
taxlaw-2848	97	20	treated	treat	VERB
taxlaw-2848	97	21	differently	differently	ADV
taxlaw-2848	97	22	than	than	ADP
taxlaw-2848	97	23	other	other	ADJ
taxlaw-2848	97	24	expenditures	expenditure	NOUN
taxlaw-2848	97	25	.	.	PUNCT
taxlaw-2848	98	1	in	in	ADP
taxlaw-2848	98	2	a	a	DET
taxlaw-2848	98	3	cash	cash	NOUN
taxlaw-2848	98	4	-	-	PUNCT
taxlaw-2848	98	5	flow	flow	NOUN
taxlaw-2848	98	6	system	system	NOUN
taxlaw-2848	98	7	,	,	PUNCT
taxlaw-2848	98	8	all	all	DET
taxlaw-2848	98	9	(	(	PUNCT
taxlaw-2848	98	10	nonfinancial	nonfinancial	ADJ
taxlaw-2848	98	11	)	)	PUNCT
taxlaw-2848	98	12	expenditures	expenditure	NOUN
taxlaw-2848	98	13	would	would	AUX
taxlaw-2848	98	14	be	be	AUX
taxlaw-2848	98	15	deductible	deductible	ADJ
taxlaw-2848	98	16	.	.	PUNCT
taxlaw-2848	99	1	cash	cash	NOUN
taxlaw-2848	99	2	-	-	PUNCT
taxlaw-2848	99	3	flow	flow	NOUN
taxlaw-2848	99	4	consumption	consumption	NOUN
taxlaw-2848	99	5	taxes	taxis	NOUN
taxlaw-2848	99	6	are	be	AUX
taxlaw-2848	99	7	also	also	ADV
taxlaw-2848	99	8	usually	usually	ADV
taxlaw-2848	99	9	what	what	PRON
taxlaw-2848	99	10	is	be	AUX
taxlaw-2848	99	11	called	call	VERB
taxlaw-2848	99	12	rbased	rbase	VERB
taxlaw-2848	99	13	,	,	PUNCT
taxlaw-2848	99	14	which	which	PRON
taxlaw-2848	99	15	means	mean	VERB
taxlaw-2848	99	16	that	that	SCONJ
taxlaw-2848	99	17	they	they	PRON
taxlaw-2848	99	18	ignore	ignore	VERB
taxlaw-2848	99	19	financial	financial	ADJ
taxlaw-2848	99	20	flows	flow	NOUN
taxlaw-2848	99	21	such	such	ADJ
taxlaw-2848	99	22	as	as	ADP
taxlaw-2848	99	23	borrowing	borrowing	NOUN
taxlaw-2848	99	24	and	and	CCONJ
taxlaw-2848	99	25	lending	lending	NOUN
taxlaw-2848	99	26	.	.	PUNCT
taxlaw-2848	100	1	they	they	PRON
taxlaw-2848	100	2	tax	tax	VERB
taxlaw-2848	100	3	only	only	ADV
taxlaw-2848	100	4	real	real	ADJ
taxlaw-2848	100	5	flows	flow	NOUN
taxlaw-2848	100	6	,	,	PUNCT
taxlaw-2848	100	7	hence	hence	ADV
taxlaw-2848	100	8	the	the	DET
taxlaw-2848	100	9	r.	r.	NOUN
taxlaw-2848	100	10	an	an	DET
taxlaw-2848	100	11	alternative	alternative	NOUN
taxlaw-2848	100	12	is	be	AUX
taxlaw-2848	100	13	178	178	NUM
taxlaw-2848	100	14	columbia	columbia	PROPN
taxlaw-2848	100	15	journal	journal	NOUN
taxlaw-2848	100	16	of	of	ADP
taxlaw-2848	100	17	tax	tax	NOUN
taxlaw-2848	100	18	law	law	NOUN
taxlaw-2848	101	1	[	[	X
taxlaw-2848	101	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	101	3	what	what	PRON
taxlaw-2848	101	4	is	be	AUX
taxlaw-2848	101	5	called	call	VERB
taxlaw-2848	101	6	r+f	r+f	PROPN
taxlaw-2848	101	7	based	base	VERB
taxlaw-2848	101	8	,	,	PUNCT
taxlaw-2848	101	9	which	which	PRON
taxlaw-2848	101	10	means	mean	VERB
taxlaw-2848	101	11	that	that	SCONJ
taxlaw-2848	101	12	the	the	DET
taxlaw-2848	101	13	system	system	NOUN
taxlaw-2848	101	14	taxes	tax	VERB
taxlaw-2848	101	15	all	all	PRON
taxlaw-2848	101	16	real	real	ADJ
taxlaw-2848	101	17	and	and	CCONJ
taxlaw-2848	101	18	all	all	DET
taxlaw-2848	101	19	financial	financial	ADJ
taxlaw-2848	101	20	flows	flow	NOUN
taxlaw-2848	101	21	(	(	PUNCT
taxlaw-2848	101	22	other	other	ADJ
taxlaw-2848	101	23	than	than	ADP
taxlaw-2848	101	24	with	with	ADP
taxlaw-2848	101	25	respect	respect	NOUN
taxlaw-2848	101	26	to	to	ADP
taxlaw-2848	101	27	stock	stock	NOUN
taxlaw-2848	101	28	)	)	PUNCT
taxlaw-2848	101	29	on	on	ADP
taxlaw-2848	101	30	a	a	DET
taxlaw-2848	101	31	cash	cash	NOUN
taxlaw-2848	101	32	-	-	PUNCT
taxlaw-2848	101	33	flow	flow	NOUN
taxlaw-2848	101	34	basis.10	basis.10	NOUN
taxlaw-2848	101	35	the	the	DET
taxlaw-2848	101	36	brady	brady	PROPN
taxlaw-2848	101	37	plan	plan	PROPN
taxlaw-2848	101	38	,	,	PUNCT
taxlaw-2848	101	39	as	as	SCONJ
taxlaw-2848	101	40	described	describe	VERB
taxlaw-2848	101	41	,	,	PUNCT
taxlaw-2848	101	42	is	be	AUX
taxlaw-2848	101	43	consistent	consistent	ADJ
taxlaw-2848	101	44	with	with	ADP
taxlaw-2848	101	45	neither	neither	PRON
taxlaw-2848	101	46	of	of	ADP
taxlaw-2848	101	47	these	these	DET
taxlaw-2848	101	48	approaches	approach	NOUN
taxlaw-2848	101	49	.	.	PUNCT
taxlaw-2848	102	1	in	in	ADP
taxlaw-2848	102	2	particular	particular	ADJ
taxlaw-2848	102	3	,	,	PUNCT
taxlaw-2848	102	4	it	it	PRON
taxlaw-2848	102	5	taxes	tax	VERB
taxlaw-2848	102	6	net	net	ADJ
taxlaw-2848	102	7	interest	interest	NOUN
taxlaw-2848	102	8	income	income	NOUN
taxlaw-2848	102	9	but	but	CCONJ
taxlaw-2848	102	10	denies	deny	VERB
taxlaw-2848	102	11	a	a	DET
taxlaw-2848	102	12	deduction	deduction	NOUN
taxlaw-2848	102	13	for	for	ADP
taxlaw-2848	102	14	net	net	ADJ
taxlaw-2848	102	15	interest	interest	NOUN
taxlaw-2848	102	16	expense	expense	NOUN
taxlaw-2848	102	17	.	.	PUNCT
taxlaw-2848	103	1	in	in	ADP
taxlaw-2848	103	2	an	an	DET
taxlaw-2848	103	3	r	r	NOUN
taxlaw-2848	103	4	-	-	PUNCT
taxlaw-2848	103	5	based	base	VERB
taxlaw-2848	103	6	system	system	NOUN
taxlaw-2848	103	7	,	,	PUNCT
taxlaw-2848	103	8	interest	interest	NOUN
taxlaw-2848	103	9	income	income	NOUN
taxlaw-2848	103	10	would	would	AUX
taxlaw-2848	103	11	not	not	PART
taxlaw-2848	103	12	be	be	AUX
taxlaw-2848	103	13	taxed	tax	VERB
taxlaw-2848	103	14	.	.	PUNCT
taxlaw-2848	104	1	in	in	ADP
taxlaw-2848	104	2	an	an	DET
taxlaw-2848	104	3	r+f	r+f	NUM
taxlaw-2848	104	4	system	system	NOUN
taxlaw-2848	104	5	,	,	PUNCT
taxlaw-2848	104	6	interest	interest	NOUN
taxlaw-2848	104	7	expense	expense	NOUN
taxlaw-2848	104	8	(	(	PUNCT
taxlaw-2848	104	9	and	and	CCONJ
taxlaw-2848	104	10	the	the	DET
taxlaw-2848	104	11	principal	principal	NOUN
taxlaw-2848	104	12	of	of	ADP
taxlaw-2848	104	13	loans	loan	NOUN
taxlaw-2848	104	14	)	)	PUNCT
taxlaw-2848	104	15	would	would	AUX
taxlaw-2848	104	16	be	be	AUX
taxlaw-2848	104	17	deductible	deductible	ADJ
taxlaw-2848	104	18	.	.	PUNCT
taxlaw-2848	105	1	moreover	moreover	ADV
taxlaw-2848	105	2	,	,	PUNCT
taxlaw-2848	105	3	the	the	DET
taxlaw-2848	105	4	plan	plan	NOUN
taxlaw-2848	105	5	is	be	AUX
taxlaw-2848	105	6	silent	silent	ADJ
taxlaw-2848	105	7	on	on	ADP
taxlaw-2848	105	8	other	other	ADJ
taxlaw-2848	105	9	financial	financial	ADJ
taxlaw-2848	105	10	flows	flow	NOUN
taxlaw-2848	105	11	,	,	PUNCT
taxlaw-2848	105	12	such	such	ADJ
taxlaw-2848	105	13	as	as	ADP
taxlaw-2848	105	14	gains	gain	NOUN
taxlaw-2848	105	15	and	and	CCONJ
taxlaw-2848	105	16	losses	loss	NOUN
taxlaw-2848	105	17	from	from	ADP
taxlaw-2848	105	18	the	the	DET
taxlaw-2848	105	19	sale	sale	NOUN
taxlaw-2848	105	20	of	of	ADP
taxlaw-2848	105	21	securities	security	NOUN
taxlaw-2848	105	22	and	and	CCONJ
taxlaw-2848	105	23	derivative	derivative	ADJ
taxlaw-2848	105	24	instruments	instrument	NOUN
taxlaw-2848	105	25	.	.	PUNCT
taxlaw-2848	106	1	it	it	PRON
taxlaw-2848	106	2	is	be	AUX
taxlaw-2848	106	3	not	not	PART
taxlaw-2848	106	4	clear	clear	ADJ
taxlaw-2848	106	5	whether	whether	SCONJ
taxlaw-2848	106	6	these	these	DET
taxlaw-2848	106	7	deviations	deviation	NOUN
taxlaw-2848	106	8	from	from	ADP
taxlaw-2848	106	9	an	an	DET
taxlaw-2848	106	10	r	r	NOUN
taxlaw-2848	106	11	-	-	PUNCT
taxlaw-2848	106	12	based	base	VERB
taxlaw-2848	106	13	cashflow	cashflow	ADJ
taxlaw-2848	106	14	tax	tax	NOUN
taxlaw-2848	106	15	are	be	AUX
taxlaw-2848	106	16	mistakes	mistake	NOUN
taxlaw-2848	106	17	or	or	CCONJ
taxlaw-2848	106	18	are	be	AUX
taxlaw-2848	106	19	on	on	ADP
taxlaw-2848	106	20	purpose	purpose	NOUN
taxlaw-2848	106	21	.	.	PUNCT
taxlaw-2848	107	1	the	the	DET
taxlaw-2848	107	2	description	description	NOUN
taxlaw-2848	107	3	of	of	ADP
taxlaw-2848	107	4	the	the	DET
taxlaw-2848	107	5	plan	plan	NOUN
taxlaw-2848	107	6	gives	give	VERB
taxlaw-2848	107	7	no	no	DET
taxlaw-2848	107	8	explanation	explanation	NOUN
taxlaw-2848	107	9	.	.	PUNCT
taxlaw-2848	108	1	in	in	ADP
taxlaw-2848	108	2	part	part	NOUN
taxlaw-2848	108	3	iv.a	iv.a	PROPN
taxlaw-2848	108	4	.	.	PUNCT
taxlaw-2848	109	1	,	,	PUNCT
taxlaw-2848	109	2	i	i	PRON
taxlaw-2848	109	3	will	will	AUX
taxlaw-2848	109	4	discuss	discuss	VERB
taxlaw-2848	109	5	the	the	DET
taxlaw-2848	109	6	problems	problem	NOUN
taxlaw-2848	109	7	these	these	DET
taxlaw-2848	109	8	deviations	deviation	NOUN
taxlaw-2848	109	9	from	from	ADP
taxlaw-2848	109	10	an	an	DET
taxlaw-2848	109	11	r	r	NOUN
taxlaw-2848	109	12	-	-	PUNCT
taxlaw-2848	109	13	based	base	VERB
taxlaw-2848	109	14	cash	cash	NOUN
taxlaw-2848	109	15	flow	flow	NOUN
taxlaw-2848	109	16	system	system	NOUN
taxlaw-2848	109	17	create	create	VERB
taxlaw-2848	109	18	.	.	PUNCT
taxlaw-2848	110	1	pass	pass	VERB
taxlaw-2848	110	2	-	-	PUNCT
taxlaw-2848	110	3	through	through	ADP
taxlaw-2848	110	4	entities	entity	NOUN
taxlaw-2848	110	5	.	.	PUNCT
taxlaw-2848	111	1	the	the	DET
taxlaw-2848	111	2	plan	plan	NOUN
taxlaw-2848	111	3	keeps	keep	VERB
taxlaw-2848	111	4	the	the	DET
taxlaw-2848	111	5	current	current	ADJ
taxlaw-2848	111	6	law	law	NOUN
taxlaw-2848	111	7	tax	tax	NOUN
taxlaw-2848	111	8	rules	rule	NOUN
taxlaw-2848	111	9	for	for	ADP
taxlaw-2848	111	10	pass	pass	VERB
taxlaw-2848	111	11	-	-	PUNCT
taxlaw-2848	111	12	through	through	ADP
taxlaw-2848	111	13	entities	entity	NOUN
taxlaw-2848	111	14	.	.	PUNCT
taxlaw-2848	112	1	this	this	PRON
taxlaw-2848	112	2	means	mean	VERB
taxlaw-2848	112	3	that	that	SCONJ
taxlaw-2848	112	4	the	the	DET
taxlaw-2848	112	5	tax	tax	NOUN
taxlaw-2848	112	6	rules	rule	NOUN
taxlaw-2848	112	7	for	for	ADP
taxlaw-2848	112	8	partnerships	partnership	NOUN
taxlaw-2848	112	9	under	under	ADP
taxlaw-2848	112	10	subchapter	subchapter	NOUN
taxlaw-2848	112	11	k	k	PROPN
taxlaw-2848	112	12	and	and	CCONJ
taxlaw-2848	112	13	for	for	ADP
taxlaw-2848	112	14	closely	closely	ADV
taxlaw-2848	112	15	-	-	PUNCT
taxlaw-2848	112	16	held	hold	VERB
taxlaw-2848	112	17	corporations	corporation	NOUN
taxlaw-2848	112	18	under	under	ADP
taxlaw-2848	112	19	subchapter	subchapter	NOUN
taxlaw-2848	112	20	s	s	PART
taxlaw-2848	112	21	would	would	AUX
taxlaw-2848	112	22	remain	remain	VERB
taxlaw-2848	112	23	.	.	PUNCT
taxlaw-2848	113	1	the	the	DET
taxlaw-2848	113	2	tax	tax	NOUN
taxlaw-2848	113	3	base11	base11	NOUN
taxlaw-2848	113	4	for	for	ADP
taxlaw-2848	113	5	these	these	DET
taxlaw-2848	113	6	entities	entity	NOUN
taxlaw-2848	113	7	has	have	VERB
taxlaw-2848	113	8	the	the	DET
taxlaw-2848	113	9	same	same	ADJ
taxlaw-2848	113	10	features	feature	NOUN
taxlaw-2848	113	11	as	as	ADP
taxlaw-2848	113	12	the	the	DET
taxlaw-2848	113	13	corporate	corporate	ADJ
taxlaw-2848	113	14	tax	tax	NOUN
taxlaw-2848	113	15	base	base	NOUN
taxlaw-2848	113	16	:	:	PUNCT
taxlaw-2848	113	17	immediate	immediate	ADJ
taxlaw-2848	113	18	deduction	deduction	NOUN
taxlaw-2848	113	19	for	for	ADP
taxlaw-2848	113	20	capital	capital	NOUN
taxlaw-2848	113	21	expenditures	expenditure	NOUN
taxlaw-2848	113	22	,	,	PUNCT
taxlaw-2848	113	23	no	no	DET
taxlaw-2848	113	24	deduction	deduction	NOUN
taxlaw-2848	113	25	for	for	ADP
taxlaw-2848	113	26	net	net	ADJ
taxlaw-2848	113	27	interest	interest	NOUN
taxlaw-2848	113	28	expense	expense	NOUN
taxlaw-2848	113	29	,	,	PUNCT
taxlaw-2848	113	30	territorial	territorial	ADJ
taxlaw-2848	113	31	taxation	taxation	NOUN
taxlaw-2848	113	32	,	,	PUNCT
taxlaw-2848	113	33	and	and	CCONJ
taxlaw-2848	113	34	destination	destination	NOUN
taxlaw-2848	113	35	-	-	PUNCT
taxlaw-2848	113	36	based	base	VERB
taxlaw-2848	113	37	cash	cash	NOUN
taxlaw-2848	113	38	flow	flow	NOUN
taxlaw-2848	113	39	determination	determination	NOUN
taxlaw-2848	113	40	.	.	PUNCT
taxlaw-2848	114	1	once	once	ADV
taxlaw-2848	114	2	a	a	DET
taxlaw-2848	114	3	pass	pass	VERB
taxlaw-2848	114	4	-	-	PUNCT
taxlaw-2848	114	5	through	through	ADP
taxlaw-2848	114	6	entity	entity	NOUN
taxlaw-2848	114	7	computes	compute	VERB
taxlaw-2848	114	8	its	its	PRON
taxlaw-2848	114	9	tax	tax	NOUN
taxlaw-2848	114	10	base	base	NOUN
taxlaw-2848	114	11	and	and	CCONJ
taxlaw-2848	114	12	allocates	allocate	VERB
taxlaw-2848	114	13	it	it	PRON
taxlaw-2848	114	14	to	to	ADP
taxlaw-2848	114	15	its	its	PRON
taxlaw-2848	114	16	owners	owner	NOUN
taxlaw-2848	114	17	,	,	PUNCT
taxlaw-2848	114	18	the	the	DET
taxlaw-2848	114	19	owners	owner	NOUN
taxlaw-2848	114	20	report	report	VERB
taxlaw-2848	114	21	their	their	PRON
taxlaw-2848	114	22	amounts	amount	NOUN
taxlaw-2848	114	23	on	on	ADP
taxlaw-2848	114	24	their	their	PRON
taxlaw-2848	114	25	personal	personal	ADJ
taxlaw-2848	114	26	returns	return	NOUN
taxlaw-2848	114	27	.	.	PUNCT
taxlaw-2848	115	1	the	the	DET
taxlaw-2848	115	2	tax	tax	NOUN
taxlaw-2848	115	3	rate	rate	NOUN
taxlaw-2848	115	4	for	for	ADP
taxlaw-2848	115	5	the	the	DET
taxlaw-2848	115	6	active	active	ADJ
taxlaw-2848	115	7	earnings	earning	NOUN
taxlaw-2848	115	8	of	of	ADP
taxlaw-2848	115	9	pass	pass	NOUN
taxlaw-2848	115	10	-	-	PUNCT
taxlaw-2848	115	11	through	through	ADP
taxlaw-2848	115	12	entities	entity	NOUN
taxlaw-2848	115	13	is	be	AUX
taxlaw-2848	115	14	capped	cap	VERB
taxlaw-2848	115	15	at	at	ADP
taxlaw-2848	115	16	25	25	NUM
taxlaw-2848	115	17	%	%	NOUN
taxlaw-2848	115	18	which	which	PRON
taxlaw-2848	115	19	means	mean	VERB
taxlaw-2848	115	20	that	that	SCONJ
taxlaw-2848	115	21	the	the	DET
taxlaw-2848	115	22	applicable	applicable	ADJ
taxlaw-2848	115	23	rate	rate	NOUN
taxlaw-2848	115	24	is	be	AUX
taxlaw-2848	115	25	the	the	DET
taxlaw-2848	115	26	lesser	less	ADJ
taxlaw-2848	115	27	of	of	ADP
taxlaw-2848	115	28	the	the	DET
taxlaw-2848	115	29	owner	owner	NOUN
taxlaw-2848	115	30	’s	’s	PART
taxlaw-2848	115	31	marginal	marginal	ADJ
taxlaw-2848	115	32	tax	tax	NOUN
taxlaw-2848	115	33	rate	rate	NOUN
taxlaw-2848	115	34	and	and	CCONJ
taxlaw-2848	115	35	25%.12	25%.12	NUM
taxlaw-2848	115	36	because	because	SCONJ
taxlaw-2848	115	37	this	this	DET
taxlaw-2848	115	38	rate	rate	NOUN
taxlaw-2848	115	39	cap	cap	NOUN
taxlaw-2848	115	40	applies	apply	VERB
taxlaw-2848	115	41	only	only	ADV
taxlaw-2848	115	42	to	to	ADP
taxlaw-2848	115	43	active	active	ADJ
taxlaw-2848	115	44	earnings	earning	NOUN
taxlaw-2848	115	45	,	,	PUNCT
taxlaw-2848	115	46	passive	passive	ADJ
taxlaw-2848	115	47	income	income	NOUN
taxlaw-2848	115	48	of	of	ADP
taxlaw-2848	115	49	pass	pass	NOUN
taxlaw-2848	115	50	-	-	PUNCT
taxlaw-2848	115	51	through	through	ADP
taxlaw-2848	115	52	entities	entity	NOUN
taxlaw-2848	115	53	(	(	PUNCT
taxlaw-2848	115	54	which	which	PRON
taxlaw-2848	115	55	is	be	AUX
taxlaw-2848	115	56	not	not	PART
taxlaw-2848	115	57	defined	define	VERB
taxlaw-2848	115	58	)	)	PUNCT
taxlaw-2848	115	59	would	would	AUX
taxlaw-2848	115	60	presumably	presumably	ADV
taxlaw-2848	115	61	be	be	AUX
taxlaw-2848	115	62	taxed	tax	VERB
taxlaw-2848	115	63	at	at	ADP
taxlaw-2848	115	64	the	the	DET
taxlaw-2848	115	65	owner	owner	NOUN
taxlaw-2848	115	66	’s	’s	PART
taxlaw-2848	115	67	marginal	marginal	ADJ
taxlaw-2848	115	68	tax	tax	NOUN
taxlaw-2848	115	69	rate	rate	NOUN
taxlaw-2848	115	70	,	,	PUNCT
taxlaw-2848	115	71	not	not	PART
taxlaw-2848	115	72	capped	cap	VERB
taxlaw-2848	115	73	at	at	ADP
taxlaw-2848	115	74	25	25	NUM
taxlaw-2848	115	75	%	%	NOUN
taxlaw-2848	115	76	.	.	PUNCT
taxlaw-2848	116	1	b.	b.	PROPN
taxlaw-2848	116	2	international	international	ADJ
taxlaw-2848	116	3	tax	tax	NOUN
taxlaw-2848	116	4	rules	rule	NOUN
taxlaw-2848	116	5	as	as	SCONJ
taxlaw-2848	116	6	mentioned	mention	VERB
taxlaw-2848	116	7	,	,	PUNCT
taxlaw-2848	116	8	the	the	DET
taxlaw-2848	116	9	tax	tax	NOUN
taxlaw-2848	116	10	would	would	AUX
taxlaw-2848	116	11	be	be	AUX
taxlaw-2848	116	12	destination	destination	NOUN
taxlaw-2848	116	13	based	base	VERB
taxlaw-2848	116	14	,	,	PUNCT
taxlaw-2848	116	15	which	which	PRON
taxlaw-2848	116	16	means	mean	VERB
taxlaw-2848	116	17	that	that	SCONJ
taxlaw-2848	116	18	exports	export	NOUN
taxlaw-2848	116	19	would	would	AUX
taxlaw-2848	116	20	not	not	PART
taxlaw-2848	116	21	be	be	AUX
taxlaw-2848	116	22	taxed	tax	VERB
taxlaw-2848	116	23	and	and	CCONJ
taxlaw-2848	116	24	imports	import	NOUN
taxlaw-2848	116	25	would	would	AUX
taxlaw-2848	116	26	be	be	AUX
taxlaw-2848	116	27	subject	subject	ADJ
taxlaw-2848	116	28	to	to	ADP
taxlaw-2848	116	29	tax	tax	NOUN
taxlaw-2848	116	30	.	.	PUNCT
taxlaw-2848	117	1	in	in	ADP
taxlaw-2848	117	2	practice	practice	NOUN
taxlaw-2848	117	3	,	,	PUNCT
taxlaw-2848	117	4	what	what	PRON
taxlaw-2848	117	5	this	this	PRON
taxlaw-2848	117	6	means	mean	VERB
taxlaw-2848	117	7	is	be	AUX
taxlaw-2848	117	8	that	that	SCONJ
taxlaw-2848	117	9	a	a	DET
taxlaw-2848	117	10	u.s	u.s	PROPN
taxlaw-2848	117	11	.	.	PROPN
taxlaw-2848	117	12	company	company	NOUN
taxlaw-2848	117	13	that	that	PRON
taxlaw-2848	117	14	sells	sell	VERB
taxlaw-2848	117	15	a	a	DET
taxlaw-2848	117	16	10	10	NUM
taxlaw-2848	117	17	the	the	DET
taxlaw-2848	117	18	r+f	r+f	NUM
taxlaw-2848	117	19	base	base	NOUN
taxlaw-2848	117	20	was	be	AUX
taxlaw-2848	117	21	first	first	ADV
taxlaw-2848	117	22	described	describe	VERB
taxlaw-2848	117	23	by	by	ADP
taxlaw-2848	117	24	the	the	DET
taxlaw-2848	117	25	meade	meade	PROPN
taxlaw-2848	117	26	commission	commission	PROPN
taxlaw-2848	117	27	.	.	PUNCT
taxlaw-2848	118	1	the	the	DET
taxlaw-2848	118	2	structure	structure	NOUN
taxlaw-2848	118	3	and	and	CCONJ
taxlaw-2848	118	4	reform	reform	NOUN
taxlaw-2848	118	5	of	of	ADP
taxlaw-2848	118	6	direct	direct	ADJ
taxlaw-2848	118	7	taxation	taxation	NOUN
taxlaw-2848	118	8	,	,	PUNCT
taxlaw-2848	118	9	inst	inst	PROPN
taxlaw-2848	118	10	.	.	PROPN
taxlaw-2848	119	1	for	for	ADP
taxlaw-2848	119	2	fiscal	fiscal	ADJ
taxlaw-2848	119	3	studies	study	NOUN
taxlaw-2848	119	4	(	(	PUNCT
taxlaw-2848	119	5	1978	1978	NUM
taxlaw-2848	119	6	)	)	PUNCT
taxlaw-2848	119	7	.	.	PUNCT
taxlaw-2848	120	1	11	11	NUM
taxlaw-2848	120	2	throughout	throughout	NOUN
taxlaw-2848	120	3	,	,	PUNCT
taxlaw-2848	120	4	rather	rather	ADV
taxlaw-2848	120	5	than	than	ADP
taxlaw-2848	120	6	using	use	VERB
taxlaw-2848	120	7	“	"	PUNCT
taxlaw-2848	120	8	income	income	NOUN
taxlaw-2848	120	9	”	"	PUNCT
taxlaw-2848	120	10	i	i	PRON
taxlaw-2848	120	11	use	use	VERB
taxlaw-2848	120	12	“	"	PUNCT
taxlaw-2848	120	13	tax	tax	NOUN
taxlaw-2848	120	14	base	base	NOUN
taxlaw-2848	120	15	”	"	PUNCT
taxlaw-2848	120	16	.	.	PUNCT
taxlaw-2848	121	1	if	if	SCONJ
taxlaw-2848	121	2	the	the	DET
taxlaw-2848	121	3	reform	reform	NOUN
taxlaw-2848	121	4	shifts	shift	VERB
taxlaw-2848	121	5	the	the	DET
taxlaw-2848	121	6	tax	tax	NOUN
taxlaw-2848	121	7	system	system	NOUN
taxlaw-2848	121	8	to	to	ADP
taxlaw-2848	121	9	a	a	DET
taxlaw-2848	121	10	consumption	consumption	NOUN
taxlaw-2848	121	11	tax	tax	NOUN
taxlaw-2848	121	12	,	,	PUNCT
taxlaw-2848	121	13	the	the	DET
taxlaw-2848	121	14	tax	tax	NOUN
taxlaw-2848	121	15	base	base	NOUN
taxlaw-2848	121	16	would	would	AUX
taxlaw-2848	121	17	not	not	PART
taxlaw-2848	121	18	be	be	AUX
taxlaw-2848	121	19	income	income	NOUN
taxlaw-2848	121	20	,	,	PUNCT
taxlaw-2848	121	21	and	and	CCONJ
taxlaw-2848	121	22	it	it	PRON
taxlaw-2848	121	23	is	be	AUX
taxlaw-2848	121	24	misleading	misleading	ADJ
taxlaw-2848	121	25	to	to	PART
taxlaw-2848	121	26	say	say	VERB
taxlaw-2848	121	27	that	that	SCONJ
taxlaw-2848	121	28	a	a	DET
taxlaw-2848	121	29	business	business	NOUN
taxlaw-2848	121	30	computes	compute	VERB
taxlaw-2848	121	31	its	its	PRON
taxlaw-2848	121	32	income	income	NOUN
taxlaw-2848	121	33	on	on	ADP
taxlaw-2848	121	34	a	a	DET
taxlaw-2848	121	35	cash	cash	NOUN
taxlaw-2848	121	36	-	-	PUNCT
taxlaw-2848	121	37	flow	flow	NOUN
taxlaw-2848	121	38	basis	basis	NOUN
taxlaw-2848	121	39	.	.	PUNCT
taxlaw-2848	122	1	instead	instead	ADV
taxlaw-2848	122	2	,	,	PUNCT
taxlaw-2848	122	3	i	i	PRON
taxlaw-2848	122	4	will	will	AUX
taxlaw-2848	122	5	say	say	VERB
taxlaw-2848	122	6	that	that	SCONJ
taxlaw-2848	122	7	a	a	DET
taxlaw-2848	122	8	firm	firm	NOUN
taxlaw-2848	122	9	computes	compute	VERB
taxlaw-2848	122	10	its	its	PRON
taxlaw-2848	122	11	tax	tax	NOUN
taxlaw-2848	122	12	base	base	NOUN
taxlaw-2848	122	13	,	,	PUNCT
taxlaw-2848	122	14	or	or	CCONJ
taxlaw-2848	122	15	where	where	SCONJ
taxlaw-2848	122	16	grammatically	grammatically	ADV
taxlaw-2848	122	17	simpler	simple	ADJ
taxlaw-2848	122	18	,	,	PUNCT
taxlaw-2848	122	19	its	its	PRON
taxlaw-2848	122	20	earnings	earning	NOUN
taxlaw-2848	122	21	.	.	PUNCT
taxlaw-2848	123	1	12	12	NUM
taxlaw-2848	123	2	an	an	DET
taxlaw-2848	123	3	alternative	alternative	ADJ
taxlaw-2848	123	4	interpretation	interpretation	NOUN
taxlaw-2848	123	5	of	of	ADP
taxlaw-2848	123	6	the	the	DET
taxlaw-2848	123	7	language	language	NOUN
taxlaw-2848	123	8	in	in	ADP
taxlaw-2848	123	9	the	the	DET
taxlaw-2848	123	10	plan	plan	NOUN
taxlaw-2848	123	11	,	,	PUNCT
taxlaw-2848	123	12	suggested	suggest	VERB
taxlaw-2848	123	13	to	to	ADP
taxlaw-2848	123	14	me	i	PRON
taxlaw-2848	123	15	by	by	ADP
taxlaw-2848	123	16	steve	steve	PROPN
taxlaw-2848	123	17	shay	shay	PROPN
taxlaw-2848	123	18	,	,	PUNCT
taxlaw-2848	123	19	is	be	AUX
taxlaw-2848	123	20	that	that	PRON
taxlaw-2848	123	21	pass	pass	VERB
taxlaw-2848	123	22	-	-	PUNCT
taxlaw-2848	123	23	through	through	ADP
taxlaw-2848	123	24	income	income	NOUN
taxlaw-2848	123	25	is	be	AUX
taxlaw-2848	123	26	taxed	tax	VERB
taxlaw-2848	123	27	at	at	ADP
taxlaw-2848	123	28	a	a	DET
taxlaw-2848	123	29	flat	flat	ADJ
taxlaw-2848	123	30	25	25	NUM
taxlaw-2848	123	31	%	%	NOUN
taxlaw-2848	123	32	rate	rate	NOUN
taxlaw-2848	123	33	.	.	PUNCT
taxlaw-2848	124	1	it	it	PRON
taxlaw-2848	124	2	is	be	AUX
taxlaw-2848	124	3	not	not	PART
taxlaw-2848	124	4	clear	clear	ADJ
taxlaw-2848	124	5	which	which	DET
taxlaw-2848	124	6	interpretation	interpretation	NOUN
taxlaw-2848	124	7	is	be	AUX
taxlaw-2848	124	8	correct	correct	ADJ
taxlaw-2848	124	9	.	.	PUNCT
taxlaw-2848	125	1	2017	2017	NUM
taxlaw-2848	125	2	]	]	PUNCT
taxlaw-2848	125	3	a	a	DET
taxlaw-2848	125	4	guide	guide	NOUN
taxlaw-2848	125	5	to	to	ADP
taxlaw-2848	125	6	the	the	DET
taxlaw-2848	125	7	gop	gop	PROPN
taxlaw-2848	125	8	tax	tax	NOUN
taxlaw-2848	125	9	plan	plan	NOUN
taxlaw-2848	125	10	179	179	NUM
taxlaw-2848	125	11	good	good	ADJ
taxlaw-2848	125	12	in	in	ADP
taxlaw-2848	125	13	a	a	DET
taxlaw-2848	125	14	foreign	foreign	ADJ
taxlaw-2848	125	15	country	country	NOUN
taxlaw-2848	125	16	would	would	AUX
taxlaw-2848	125	17	not	not	PART
taxlaw-2848	125	18	include	include	VERB
taxlaw-2848	125	19	the	the	DET
taxlaw-2848	125	20	proceeds	proceed	NOUN
taxlaw-2848	125	21	in	in	ADP
taxlaw-2848	125	22	its	its	PRON
taxlaw-2848	125	23	tax	tax	NOUN
taxlaw-2848	125	24	base	base	NOUN
taxlaw-2848	125	25	.	.	PUNCT
taxlaw-2848	126	1	conversely	conversely	ADV
taxlaw-2848	126	2	,	,	PUNCT
taxlaw-2848	126	3	a	a	DET
taxlaw-2848	126	4	u.s	u.s	PROPN
taxlaw-2848	126	5	.	.	PROPN
taxlaw-2848	126	6	company	company	NOUN
taxlaw-2848	126	7	that	that	PRON
taxlaw-2848	126	8	imports	import	VERB
taxlaw-2848	126	9	a	a	DET
taxlaw-2848	126	10	good	good	NOUN
taxlaw-2848	126	11	would	would	AUX
taxlaw-2848	126	12	not	not	PART
taxlaw-2848	126	13	be	be	AUX
taxlaw-2848	126	14	able	able	ADJ
taxlaw-2848	126	15	to	to	PART
taxlaw-2848	126	16	deduct	deduct	VERB
taxlaw-2848	126	17	the	the	DET
taxlaw-2848	126	18	cost	cost	NOUN
taxlaw-2848	126	19	of	of	ADP
taxlaw-2848	126	20	the	the	DET
taxlaw-2848	126	21	good	good	NOUN
taxlaw-2848	126	22	so	so	SCONJ
taxlaw-2848	126	23	that	that	SCONJ
taxlaw-2848	126	24	when	when	SCONJ
taxlaw-2848	126	25	the	the	DET
taxlaw-2848	126	26	good	good	NOUN
taxlaw-2848	126	27	is	be	AUX
taxlaw-2848	126	28	sold	sell	VERB
taxlaw-2848	126	29	in	in	ADP
taxlaw-2848	126	30	the	the	DET
taxlaw-2848	126	31	united	united	PROPN
taxlaw-2848	126	32	states	states	PROPN
taxlaw-2848	126	33	,	,	PUNCT
taxlaw-2848	126	34	its	its	PRON
taxlaw-2848	126	35	full	full	ADJ
taxlaw-2848	126	36	value	value	NOUN
taxlaw-2848	126	37	is	be	AUX
taxlaw-2848	126	38	included	include	VERB
taxlaw-2848	126	39	in	in	ADP
taxlaw-2848	126	40	its	its	PRON
taxlaw-2848	126	41	tax	tax	NOUN
taxlaw-2848	126	42	base	base	NOUN
taxlaw-2848	126	43	and	and	CCONJ
taxlaw-2848	126	44	taxed	tax	VERB
taxlaw-2848	126	45	(	(	PUNCT
taxlaw-2848	126	46	as	as	SCONJ
taxlaw-2848	126	47	opposed	oppose	VERB
taxlaw-2848	126	48	to	to	ADP
taxlaw-2848	126	49	just	just	ADV
taxlaw-2848	126	50	the	the	DET
taxlaw-2848	126	51	value	value	NOUN
taxlaw-2848	126	52	added	add	VERB
taxlaw-2848	126	53	in	in	ADP
taxlaw-2848	126	54	the	the	DET
taxlaw-2848	126	55	united	united	PROPN
taxlaw-2848	126	56	states	states	PROPN
taxlaw-2848	126	57	)	)	PUNCT
taxlaw-2848	126	58	.	.	PUNCT
taxlaw-2848	127	1	the	the	DET
taxlaw-2848	127	2	plan	plan	NOUN
taxlaw-2848	127	3	is	be	AUX
taxlaw-2848	127	4	also	also	ADV
taxlaw-2848	127	5	territorial	territorial	ADJ
taxlaw-2848	127	6	,	,	PUNCT
taxlaw-2848	127	7	which	which	PRON
taxlaw-2848	127	8	means	mean	VERB
taxlaw-2848	127	9	that	that	SCONJ
taxlaw-2848	127	10	u.s	u.s	PROPN
taxlaw-2848	127	11	.	.	PROPN
taxlaw-2848	127	12	corporations	corporation	NOUN
taxlaw-2848	127	13	are	be	AUX
taxlaw-2848	127	14	not	not	PART
taxlaw-2848	127	15	taxed	tax	VERB
taxlaw-2848	127	16	on	on	ADP
taxlaw-2848	127	17	income	income	NOUN
taxlaw-2848	127	18	earned	earn	VERB
taxlaw-2848	127	19	in	in	ADP
taxlaw-2848	127	20	other	other	ADJ
taxlaw-2848	127	21	countries	country	NOUN
taxlaw-2848	127	22	.	.	PUNCT
taxlaw-2848	128	1	because	because	SCONJ
taxlaw-2848	128	2	sales	sale	NOUN
taxlaw-2848	128	3	in	in	ADP
taxlaw-2848	128	4	other	other	ADJ
taxlaw-2848	128	5	countries	country	NOUN
taxlaw-2848	128	6	and	and	CCONJ
taxlaw-2848	128	7	active	active	ADJ
taxlaw-2848	128	8	income	income	NOUN
taxlaw-2848	128	9	earned	earn	VERB
taxlaw-2848	128	10	in	in	ADP
taxlaw-2848	128	11	other	other	ADJ
taxlaw-2848	128	12	countries	country	NOUN
taxlaw-2848	128	13	are	be	AUX
taxlaw-2848	128	14	not	not	PART
taxlaw-2848	128	15	taxed	tax	VERB
taxlaw-2848	128	16	,	,	PUNCT
taxlaw-2848	128	17	most	most	ADJ
taxlaw-2848	128	18	tax	tax	NOUN
taxlaw-2848	128	19	rules	rule	NOUN
taxlaw-2848	128	20	governing	govern	VERB
taxlaw-2848	128	21	outbound	outbound	ADJ
taxlaw-2848	128	22	transactions	transaction	NOUN
taxlaw-2848	128	23	would	would	AUX
taxlaw-2848	128	24	be	be	AUX
taxlaw-2848	128	25	repealed	repeal	VERB
taxlaw-2848	128	26	.	.	PUNCT
taxlaw-2848	129	1	the	the	DET
taxlaw-2848	129	2	plan	plan	NOUN
taxlaw-2848	129	3	indicates	indicate	VERB
taxlaw-2848	129	4	that	that	SCONJ
taxlaw-2848	129	5	the	the	DET
taxlaw-2848	129	6	foreign	foreign	ADJ
taxlaw-2848	129	7	personal	personal	ADJ
taxlaw-2848	129	8	holding	hold	VERB
taxlaw-2848	129	9	company	company	NOUN
taxlaw-2848	129	10	rules	rule	NOUN
taxlaw-2848	129	11	would	would	AUX
taxlaw-2848	129	12	remain	remain	VERB
taxlaw-2848	129	13	.	.	PUNCT
taxlaw-2848	130	1	the	the	DET
taxlaw-2848	130	2	plan	plan	NOUN
taxlaw-2848	130	3	does	do	AUX
taxlaw-2848	130	4	not	not	PART
taxlaw-2848	130	5	mention	mention	VERB
taxlaw-2848	130	6	which	which	DET
taxlaw-2848	130	7	rules	rule	NOUN
taxlaw-2848	130	8	governing	govern	VERB
taxlaw-2848	130	9	inbound	inbound	ADJ
taxlaw-2848	130	10	investments	investment	NOUN
taxlaw-2848	130	11	would	would	AUX
taxlaw-2848	130	12	remain	remain	VERB
taxlaw-2848	130	13	.	.	PUNCT
taxlaw-2848	131	1	for	for	ADP
taxlaw-2848	131	2	example	example	NOUN
taxlaw-2848	131	3	,	,	PUNCT
taxlaw-2848	131	4	the	the	DET
taxlaw-2848	131	5	plan	plan	NOUN
taxlaw-2848	131	6	does	do	AUX
taxlaw-2848	131	7	not	not	PART
taxlaw-2848	131	8	say	say	VERB
taxlaw-2848	131	9	whether	whether	SCONJ
taxlaw-2848	131	10	it	it	PRON
taxlaw-2848	131	11	would	would	AUX
taxlaw-2848	131	12	retain	retain	VERB
taxlaw-2848	131	13	the	the	DET
taxlaw-2848	131	14	withholding	withholding	NOUN
taxlaw-2848	131	15	rules	rule	NOUN
taxlaw-2848	131	16	for	for	ADP
taxlaw-2848	131	17	dividend	dividend	NOUN
taxlaw-2848	131	18	payments	payment	NOUN
taxlaw-2848	131	19	made	make	VERB
taxlaw-2848	131	20	to	to	ADP
taxlaw-2848	131	21	foreigners	foreigner	NOUN
taxlaw-2848	131	22	or	or	CCONJ
taxlaw-2848	131	23	the	the	DET
taxlaw-2848	131	24	branch	branch	NOUN
taxlaw-2848	131	25	profits	profit	NOUN
taxlaw-2848	131	26	rules	rule	NOUN
taxlaw-2848	131	27	.	.	PUNCT
taxlaw-2848	132	1	similarly	similarly	ADV
taxlaw-2848	132	2	,	,	PUNCT
taxlaw-2848	132	3	the	the	DET
taxlaw-2848	132	4	plan	plan	NOUN
taxlaw-2848	132	5	does	do	AUX
taxlaw-2848	132	6	not	not	PART
taxlaw-2848	132	7	say	say	VERB
taxlaw-2848	132	8	which	which	DET
taxlaw-2848	132	9	source	source	NOUN
taxlaw-2848	132	10	rules	rule	NOUN
taxlaw-2848	132	11	would	would	AUX
taxlaw-2848	132	12	be	be	AUX
taxlaw-2848	132	13	retained	retain	VERB
taxlaw-2848	132	14	or	or	CCONJ
taxlaw-2848	132	15	how	how	SCONJ
taxlaw-2848	132	16	they	they	PRON
taxlaw-2848	132	17	would	would	AUX
taxlaw-2848	132	18	be	be	AUX
taxlaw-2848	132	19	modified	modify	VERB
taxlaw-2848	132	20	.	.	PUNCT
taxlaw-2848	133	1	c.	c.	NOUN
taxlaw-2848	133	2	other	other	ADJ
taxlaw-2848	133	3	entities	entity	NOUN
taxlaw-2848	133	4	the	the	DET
taxlaw-2848	133	5	plan	plan	NOUN
taxlaw-2848	133	6	does	do	AUX
taxlaw-2848	133	7	not	not	PART
taxlaw-2848	133	8	say	say	VERB
taxlaw-2848	133	9	how	how	SCONJ
taxlaw-2848	133	10	other	other	ADJ
taxlaw-2848	133	11	entities	entity	NOUN
taxlaw-2848	133	12	,	,	PUNCT
taxlaw-2848	133	13	such	such	ADJ
taxlaw-2848	133	14	as	as	ADP
taxlaw-2848	133	15	banks	bank	NOUN
taxlaw-2848	133	16	,	,	PUNCT
taxlaw-2848	133	17	regulated	regulate	VERB
taxlaw-2848	133	18	investment	investment	NOUN
taxlaw-2848	133	19	companies	company	NOUN
taxlaw-2848	133	20	,	,	PUNCT
taxlaw-2848	133	21	insurance	insurance	NOUN
taxlaw-2848	133	22	companies	company	NOUN
taxlaw-2848	133	23	,	,	PUNCT
taxlaw-2848	133	24	real	real	ADJ
taxlaw-2848	133	25	estate	estate	NOUN
taxlaw-2848	133	26	investment	investment	NOUN
taxlaw-2848	133	27	trusts	trust	NOUN
taxlaw-2848	133	28	,	,	PUNCT
taxlaw-2848	133	29	remics	remic	NOUN
taxlaw-2848	133	30	,	,	PUNCT
taxlaw-2848	133	31	and	and	CCONJ
taxlaw-2848	133	32	other	other	ADJ
taxlaw-2848	133	33	entities	entity	NOUN
taxlaw-2848	133	34	will	will	AUX
taxlaw-2848	133	35	be	be	AUX
taxlaw-2848	133	36	taxed	tax	VERB
taxlaw-2848	133	37	.	.	PUNCT
taxlaw-2848	134	1	the	the	DET
taxlaw-2848	134	2	plan	plan	NOUN
taxlaw-2848	134	3	does	do	AUX
taxlaw-2848	134	4	not	not	PART
taxlaw-2848	134	5	mention	mention	VERB
taxlaw-2848	134	6	tax	tax	NOUN
taxlaw-2848	134	7	-	-	PUNCT
taxlaw-2848	134	8	exempt	exempt	ADJ
taxlaw-2848	134	9	entities	entity	NOUN
taxlaw-2848	134	10	,	,	PUNCT
taxlaw-2848	134	11	and	and	CCONJ
taxlaw-2848	134	12	i	i	PRON
taxlaw-2848	134	13	assume	assume	VERB
taxlaw-2848	134	14	that	that	PRON
taxlaw-2848	134	15	means	mean	VERB
taxlaw-2848	134	16	no	no	DET
taxlaw-2848	134	17	changes	change	NOUN
taxlaw-2848	134	18	would	would	AUX
taxlaw-2848	134	19	be	be	AUX
taxlaw-2848	134	20	made	make	VERB
taxlaw-2848	134	21	to	to	ADP
taxlaw-2848	134	22	their	their	PRON
taxlaw-2848	134	23	treatment	treatment	NOUN
taxlaw-2848	134	24	.	.	PUNCT
taxlaw-2848	135	1	the	the	DET
taxlaw-2848	135	2	plan	plan	NOUN
taxlaw-2848	135	3	does	do	AUX
taxlaw-2848	135	4	not	not	PART
taxlaw-2848	135	5	mention	mention	VERB
taxlaw-2848	135	6	the	the	DET
taxlaw-2848	135	7	unrelated	unrelated	ADJ
taxlaw-2848	135	8	business	business	NOUN
taxlaw-2848	135	9	income	income	NOUN
taxlaw-2848	135	10	tax	tax	NOUN
taxlaw-2848	135	11	,	,	PUNCT
taxlaw-2848	135	12	although	although	SCONJ
taxlaw-2848	135	13	this	this	PRON
taxlaw-2848	135	14	would	would	AUX
taxlaw-2848	135	15	likely	likely	ADV
taxlaw-2848	135	16	be	be	AUX
taxlaw-2848	135	17	reformed	reform	VERB
taxlaw-2848	135	18	to	to	PART
taxlaw-2848	135	19	match	match	VERB
taxlaw-2848	135	20	the	the	DET
taxlaw-2848	135	21	new	new	ADJ
taxlaw-2848	135	22	business	business	NOUN
taxlaw-2848	135	23	tax	tax	NOUN
taxlaw-2848	135	24	rules	rule	NOUN
taxlaw-2848	135	25	.	.	PUNCT
taxlaw-2848	136	1	d.	d.	PROPN
taxlaw-2848	136	2	individual	individual	ADJ
taxlaw-2848	136	3	level	level	NOUN
taxlaw-2848	136	4	taxation	taxation	NOUN
taxlaw-2848	136	5	to	to	ADP
taxlaw-2848	136	6	a	a	DET
taxlaw-2848	136	7	great	great	ADJ
taxlaw-2848	136	8	extent	extent	NOUN
taxlaw-2848	136	9	,	,	PUNCT
taxlaw-2848	136	10	the	the	DET
taxlaw-2848	136	11	taxation	taxation	NOUN
taxlaw-2848	136	12	of	of	ADP
taxlaw-2848	136	13	individuals	individual	NOUN
taxlaw-2848	136	14	under	under	ADP
taxlaw-2848	136	15	the	the	DET
taxlaw-2848	136	16	plan	plan	NOUN
taxlaw-2848	136	17	is	be	AUX
taxlaw-2848	136	18	similar	similar	ADJ
taxlaw-2848	136	19	to	to	ADP
taxlaw-2848	136	20	their	their	PRON
taxlaw-2848	136	21	taxation	taxation	NOUN
taxlaw-2848	136	22	under	under	ADP
taxlaw-2848	136	23	current	current	ADJ
taxlaw-2848	136	24	law	law	NOUN
taxlaw-2848	136	25	.	.	PUNCT
taxlaw-2848	137	1	the	the	DET
taxlaw-2848	137	2	basic	basic	ADJ
taxlaw-2848	137	3	intent	intent	NOUN
taxlaw-2848	137	4	seems	seem	VERB
taxlaw-2848	137	5	to	to	PART
taxlaw-2848	137	6	be	be	AUX
taxlaw-2848	137	7	to	to	PART
taxlaw-2848	137	8	simplify	simplify	VERB
taxlaw-2848	137	9	the	the	DET
taxlaw-2848	137	10	ornate	ornate	ADJ
taxlaw-2848	137	11	structure	structure	NOUN
taxlaw-2848	137	12	of	of	ADP
taxlaw-2848	137	13	taxation	taxation	NOUN
taxlaw-2848	137	14	that	that	PRON
taxlaw-2848	137	15	has	have	AUX
taxlaw-2848	137	16	built	build	VERB
taxlaw-2848	137	17	up	up	ADP
taxlaw-2848	137	18	over	over	ADP
taxlaw-2848	137	19	the	the	DET
taxlaw-2848	137	20	years	year	NOUN
taxlaw-2848	137	21	.	.	PUNCT
taxlaw-2848	138	1	in	in	ADP
taxlaw-2848	138	2	particular	particular	ADJ
taxlaw-2848	138	3	,	,	PUNCT
taxlaw-2848	138	4	the	the	DET
taxlaw-2848	138	5	plan	plan	NOUN
taxlaw-2848	138	6	would	would	AUX
taxlaw-2848	138	7	tax	tax	VERB
taxlaw-2848	138	8	wage	wage	NOUN
taxlaw-2848	138	9	or	or	CCONJ
taxlaw-2848	138	10	labor	labor	NOUN
taxlaw-2848	138	11	income	income	NOUN
taxlaw-2848	138	12	at	at	ADP
taxlaw-2848	138	13	progressive	progressive	ADJ
taxlaw-2848	138	14	rates	rate	NOUN
taxlaw-2848	138	15	,	,	PUNCT
taxlaw-2848	138	16	with	with	ADP
taxlaw-2848	138	17	three	three	NUM
taxlaw-2848	138	18	brackets	bracket	NOUN
taxlaw-2848	138	19	,	,	PUNCT
taxlaw-2848	138	20	12	12	NUM
taxlaw-2848	138	21	%	%	NOUN
taxlaw-2848	138	22	,	,	PUNCT
taxlaw-2848	138	23	25	25	NUM
taxlaw-2848	138	24	%	%	NOUN
taxlaw-2848	138	25	,	,	PUNCT
taxlaw-2848	138	26	and	and	CCONJ
taxlaw-2848	138	27	33	33	NUM
taxlaw-2848	138	28	%	%	NOUN
taxlaw-2848	138	29	.	.	PUNCT
taxlaw-2848	139	1	it	it	PRON
taxlaw-2848	139	2	would	would	AUX
taxlaw-2848	139	3	have	have	VERB
taxlaw-2848	139	4	a	a	DET
taxlaw-2848	139	5	large	large	ADJ
taxlaw-2848	139	6	standard	standard	ADJ
taxlaw-2848	139	7	deduction	deduction	NOUN
taxlaw-2848	139	8	,	,	PUNCT
taxlaw-2848	139	9	in	in	ADP
taxlaw-2848	139	10	the	the	DET
taxlaw-2848	139	11	range	range	NOUN
taxlaw-2848	139	12	of	of	ADP
taxlaw-2848	139	13	$	$	SYM
taxlaw-2848	139	14	24,000	24,000	NUM
taxlaw-2848	139	15	for	for	ADP
taxlaw-2848	139	16	a	a	DET
taxlaw-2848	139	17	married	married	ADJ
taxlaw-2848	139	18	couple	couple	NOUN
taxlaw-2848	139	19	,	,	PUNCT
taxlaw-2848	139	20	and	and	CCONJ
taxlaw-2848	139	21	a	a	DET
taxlaw-2848	139	22	combined	combined	ADJ
taxlaw-2848	139	23	child	child	NOUN
taxlaw-2848	139	24	credit	credit	NOUN
taxlaw-2848	139	25	and	and	CCONJ
taxlaw-2848	139	26	personal	personal	ADJ
taxlaw-2848	139	27	exemption	exemption	NOUN
taxlaw-2848	139	28	of	of	ADP
taxlaw-2848	139	29	$	$	SYM
taxlaw-2848	139	30	1,500	1,500	NUM
taxlaw-2848	139	31	.	.	PUNCT
taxlaw-2848	140	1	the	the	DET
taxlaw-2848	140	2	amt	amt	PROPN
taxlaw-2848	140	3	would	would	AUX
taxlaw-2848	140	4	be	be	AUX
taxlaw-2848	140	5	repealed	repeal	VERB
taxlaw-2848	140	6	.	.	PUNCT
taxlaw-2848	141	1	the	the	DET
taxlaw-2848	141	2	plan	plan	NOUN
taxlaw-2848	141	3	does	do	AUX
taxlaw-2848	141	4	not	not	PART
taxlaw-2848	141	5	mention	mention	VERB
taxlaw-2848	141	6	payroll	payroll	NOUN
taxlaw-2848	141	7	taxes	taxis	NOUN
taxlaw-2848	141	8	,	,	PUNCT
taxlaw-2848	141	9	which	which	PRON
taxlaw-2848	141	10	,	,	PUNCT
taxlaw-2848	141	11	i	i	PRON
taxlaw-2848	141	12	assume	assume	VERB
taxlaw-2848	141	13	,	,	PUNCT
taxlaw-2848	141	14	remain	remain	VERB
taxlaw-2848	141	15	as	as	SCONJ
taxlaw-2848	141	16	is	be	AUX
taxlaw-2848	141	17	.	.	PUNCT
taxlaw-2848	142	1	many	many	ADJ
taxlaw-2848	142	2	of	of	ADP
taxlaw-2848	142	3	the	the	DET
taxlaw-2848	142	4	features	feature	NOUN
taxlaw-2848	142	5	of	of	ADP
taxlaw-2848	142	6	the	the	DET
taxlaw-2848	142	7	tax	tax	NOUN
taxlaw-2848	142	8	system	system	NOUN
taxlaw-2848	142	9	for	for	ADP
taxlaw-2848	142	10	individuals	individual	NOUN
taxlaw-2848	142	11	found	find	VERB
taxlaw-2848	142	12	in	in	ADP
taxlaw-2848	142	13	current	current	ADJ
taxlaw-2848	142	14	law	law	NOUN
taxlaw-2848	142	15	would	would	AUX
taxlaw-2848	142	16	remain	remain	VERB
taxlaw-2848	142	17	roughly	roughly	ADV
taxlaw-2848	142	18	as	as	SCONJ
taxlaw-2848	142	19	is	be	AUX
taxlaw-2848	142	20	,	,	PUNCT
taxlaw-2848	142	21	with	with	ADP
taxlaw-2848	142	22	unspecified	unspecified	ADJ
taxlaw-2848	142	23	simplifications	simplification	NOUN
taxlaw-2848	142	24	.	.	PUNCT
taxlaw-2848	143	1	for	for	ADP
taxlaw-2848	143	2	example	example	NOUN
taxlaw-2848	143	3	,	,	PUNCT
taxlaw-2848	143	4	the	the	DET
taxlaw-2848	143	5	plan	plan	NOUN
taxlaw-2848	143	6	says	say	VERB
taxlaw-2848	143	7	that	that	SCONJ
taxlaw-2848	143	8	it	it	PRON
taxlaw-2848	143	9	will	will	AUX
taxlaw-2848	143	10	preserve	preserve	VERB
taxlaw-2848	143	11	“	"	PUNCT
taxlaw-2848	143	12	a	a	DET
taxlaw-2848	143	13	”	"	PUNCT
taxlaw-2848	143	14	mortgage	mortgage	NOUN
taxlaw-2848	143	15	interest	interest	NOUN
taxlaw-2848	143	16	deduction	deduction	NOUN
taxlaw-2848	143	17	,	,	PUNCT
taxlaw-2848	143	18	and	and	CCONJ
taxlaw-2848	143	19	that	that	SCONJ
taxlaw-2848	143	20	the	the	DET
taxlaw-2848	143	21	committee	committee	NOUN
taxlaw-2848	143	22	on	on	ADP
taxlaw-2848	143	23	ways	way	NOUN
taxlaw-2848	143	24	and	and	CCONJ
taxlaw-2848	143	25	means	mean	VERB
taxlaw-2848	143	26	will	will	AUX
taxlaw-2848	143	27	evaluate	evaluate	VERB
taxlaw-2848	143	28	options	option	NOUN
taxlaw-2848	143	29	to	to	PART
taxlaw-2848	143	30	make	make	VERB
taxlaw-2848	143	31	it	it	PRON
taxlaw-2848	143	32	more	more	ADV
taxlaw-2848	143	33	effective	effective	ADJ
taxlaw-2848	143	34	and	and	CCONJ
taxlaw-2848	143	35	efficient	efficient	ADJ
taxlaw-2848	143	36	.	.	PUNCT
taxlaw-2848	144	1	180	180	NUM
taxlaw-2848	144	2	columbia	columbia	PROPN
taxlaw-2848	144	3	journal	journal	PROPN
taxlaw-2848	144	4	of	of	ADP
taxlaw-2848	144	5	tax	tax	NOUN
taxlaw-2848	144	6	law	law	NOUN
taxlaw-2848	144	7	[	[	X
taxlaw-2848	144	8	vol.8:171	vol.8:171	INTJ
taxlaw-2848	144	9	similar	similar	ADJ
taxlaw-2848	144	10	language	language	NOUN
taxlaw-2848	144	11	is	be	AUX
taxlaw-2848	144	12	used	use	VERB
taxlaw-2848	144	13	for	for	ADP
taxlaw-2848	144	14	the	the	DET
taxlaw-2848	144	15	deduction	deduction	NOUN
taxlaw-2848	144	16	for	for	ADP
taxlaw-2848	144	17	charitable	charitable	ADJ
taxlaw-2848	144	18	donations	donation	NOUN
taxlaw-2848	144	19	,	,	PUNCT
taxlaw-2848	144	20	the	the	DET
taxlaw-2848	144	21	exclusion	exclusion	NOUN
taxlaw-2848	144	22	for	for	ADP
taxlaw-2848	144	23	employer	employer	NOUN
taxlaw-2848	144	24	provided	provide	VERB
taxlaw-2848	144	25	health	health	NOUN
taxlaw-2848	144	26	care	care	NOUN
taxlaw-2848	144	27	,	,	PUNCT
taxlaw-2848	144	28	the	the	DET
taxlaw-2848	144	29	various	various	ADJ
taxlaw-2848	144	30	education	education	NOUN
taxlaw-2848	144	31	tax	tax	NOUN
taxlaw-2848	144	32	benefits	benefit	NOUN
taxlaw-2848	144	33	,	,	PUNCT
taxlaw-2848	144	34	and	and	CCONJ
taxlaw-2848	144	35	the	the	DET
taxlaw-2848	144	36	various	various	ADJ
taxlaw-2848	144	37	retirement	retirement	NOUN
taxlaw-2848	144	38	savings	saving	NOUN
taxlaw-2848	144	39	provisions	provision	NOUN
taxlaw-2848	144	40	found	find	VERB
taxlaw-2848	144	41	in	in	ADP
taxlaw-2848	144	42	current	current	ADJ
taxlaw-2848	144	43	law	law	NOUN
taxlaw-2848	144	44	.	.	PUNCT
taxlaw-2848	145	1	with	with	ADP
taxlaw-2848	145	2	the	the	DET
taxlaw-2848	145	3	exception	exception	NOUN
taxlaw-2848	145	4	of	of	ADP
taxlaw-2848	145	5	the	the	DET
taxlaw-2848	145	6	mortgage	mortgage	NOUN
taxlaw-2848	145	7	interest	interest	NOUN
taxlaw-2848	145	8	deduction	deduction	NOUN
taxlaw-2848	145	9	and	and	CCONJ
taxlaw-2848	145	10	the	the	DET
taxlaw-2848	145	11	deduction	deduction	NOUN
taxlaw-2848	145	12	for	for	ADP
taxlaw-2848	145	13	charitable	charitable	ADJ
taxlaw-2848	145	14	donations	donation	NOUN
taxlaw-2848	145	15	,	,	PUNCT
taxlaw-2848	145	16	all	all	DET
taxlaw-2848	145	17	itemized	itemize	VERB
taxlaw-2848	145	18	deductions	deduction	NOUN
taxlaw-2848	145	19	would	would	AUX
taxlaw-2848	145	20	be	be	AUX
taxlaw-2848	145	21	repealed	repeal	VERB
taxlaw-2848	145	22	(	(	PUNCT
taxlaw-2848	145	23	which	which	PRON
taxlaw-2848	145	24	means	mean	VERB
taxlaw-2848	145	25	that	that	SCONJ
taxlaw-2848	145	26	the	the	DET
taxlaw-2848	145	27	plan	plan	NOUN
taxlaw-2848	145	28	would	would	AUX
taxlaw-2848	145	29	repeal	repeal	VERB
taxlaw-2848	145	30	the	the	DET
taxlaw-2848	145	31	state	state	NOUN
taxlaw-2848	145	32	and	and	CCONJ
taxlaw-2848	145	33	local	local	ADJ
taxlaw-2848	145	34	tax	tax	NOUN
taxlaw-2848	145	35	deduction	deduction	NOUN
taxlaw-2848	145	36	)	)	PUNCT
taxlaw-2848	145	37	.	.	PUNCT
taxlaw-2848	146	1	the	the	DET
taxlaw-2848	146	2	earned	earn	VERB
taxlaw-2848	146	3	income	income	NOUN
taxlaw-2848	146	4	tax	tax	NOUN
taxlaw-2848	146	5	credit	credit	NOUN
taxlaw-2848	146	6	would	would	AUX
taxlaw-2848	146	7	remain	remain	VERB
taxlaw-2848	146	8	.	.	PUNCT
taxlaw-2848	147	1	presumably	presumably	ADV
taxlaw-2848	147	2	,	,	PUNCT
taxlaw-2848	147	3	the	the	DET
taxlaw-2848	147	4	rules	rule	NOUN
taxlaw-2848	147	5	defining	define	VERB
taxlaw-2848	147	6	the	the	DET
taxlaw-2848	147	7	scope	scope	NOUN
taxlaw-2848	147	8	of	of	ADP
taxlaw-2848	147	9	taxable	taxable	ADJ
taxlaw-2848	147	10	compensation	compensation	NOUN
taxlaw-2848	147	11	,	,	PUNCT
taxlaw-2848	147	12	such	such	ADJ
taxlaw-2848	147	13	as	as	ADP
taxlaw-2848	147	14	the	the	DET
taxlaw-2848	147	15	fringe	fringe	NOUN
taxlaw-2848	147	16	benefit	benefit	NOUN
taxlaw-2848	147	17	rules	rule	NOUN
taxlaw-2848	147	18	,	,	PUNCT
taxlaw-2848	147	19	would	would	AUX
taxlaw-2848	147	20	remain	remain	VERB
taxlaw-2848	147	21	.	.	PUNCT
taxlaw-2848	148	1	the	the	DET
taxlaw-2848	148	2	most	most	ADV
taxlaw-2848	148	3	important	important	ADJ
taxlaw-2848	148	4	difference	difference	NOUN
taxlaw-2848	148	5	from	from	ADP
taxlaw-2848	148	6	current	current	ADJ
taxlaw-2848	148	7	law	law	NOUN
taxlaw-2848	148	8	for	for	ADP
taxlaw-2848	148	9	individuals	individual	NOUN
taxlaw-2848	148	10	is	be	AUX
taxlaw-2848	148	11	that	that	SCONJ
taxlaw-2848	148	12	all	all	DET
taxlaw-2848	148	13	income	income	NOUN
taxlaw-2848	148	14	from	from	ADP
taxlaw-2848	148	15	capital	capital	NOUN
taxlaw-2848	148	16	,	,	PUNCT
taxlaw-2848	148	17	including	include	VERB
taxlaw-2848	148	18	interest	interest	NOUN
taxlaw-2848	148	19	,	,	PUNCT
taxlaw-2848	148	20	dividends	dividend	NOUN
taxlaw-2848	148	21	,	,	PUNCT
taxlaw-2848	148	22	and	and	CCONJ
taxlaw-2848	148	23	capital	capital	NOUN
taxlaw-2848	148	24	gains	gain	NOUN
taxlaw-2848	148	25	would	would	AUX
taxlaw-2848	148	26	be	be	AUX
taxlaw-2848	148	27	taxed	tax	VERB
taxlaw-2848	148	28	at	at	ADP
taxlaw-2848	148	29	half	half	DET
taxlaw-2848	148	30	the	the	DET
taxlaw-2848	148	31	rate	rate	NOUN
taxlaw-2848	148	32	applicable	applicable	ADJ
taxlaw-2848	148	33	to	to	ADP
taxlaw-2848	148	34	labor	labor	NOUN
taxlaw-2848	148	35	income	income	NOUN
taxlaw-2848	148	36	.	.	PUNCT
taxlaw-2848	149	1	this	this	DET
taxlaw-2848	149	2	change	change	NOUN
taxlaw-2848	149	3	would	would	AUX
taxlaw-2848	149	4	reduce	reduce	VERB
taxlaw-2848	149	5	the	the	DET
taxlaw-2848	149	6	highest	high	ADJ
taxlaw-2848	149	7	tax	tax	NOUN
taxlaw-2848	149	8	rate	rate	NOUN
taxlaw-2848	149	9	on	on	ADP
taxlaw-2848	149	10	dividends	dividend	NOUN
taxlaw-2848	149	11	and	and	CCONJ
taxlaw-2848	149	12	capitals	capital	NOUN
taxlaw-2848	149	13	from	from	ADP
taxlaw-2848	149	14	25	25	NUM
taxlaw-2848	149	15	%	%	NOUN
taxlaw-2848	149	16	(	(	PUNCT
taxlaw-2848	149	17	the	the	DET
taxlaw-2848	149	18	20	20	NUM
taxlaw-2848	149	19	%	%	NOUN
taxlaw-2848	149	20	statutory	statutory	ADJ
taxlaw-2848	149	21	rate	rate	NOUN
taxlaw-2848	149	22	plus	plus	CCONJ
taxlaw-2848	149	23	the	the	DET
taxlaw-2848	149	24	3.8	3.8	NUM
taxlaw-2848	149	25	%	%	NOUN
taxlaw-2848	149	26	surtax	surtax	NOUN
taxlaw-2848	149	27	on	on	ADP
taxlaw-2848	149	28	net	net	ADJ
taxlaw-2848	149	29	investment	investment	NOUN
taxlaw-2848	149	30	income	income	NOUN
taxlaw-2848	149	31	plus	plus	CCONJ
taxlaw-2848	149	32	the	the	DET
taxlaw-2848	149	33	pease	pease	PROPN
taxlaw-2848	149	34	surtax	surtax	PROPN
taxlaw-2848	149	35	)	)	PUNCT
taxlaw-2848	149	36	under	under	ADP
taxlaw-2848	149	37	current	current	ADJ
taxlaw-2848	149	38	law	law	NOUN
taxlaw-2848	149	39	to	to	ADP
taxlaw-2848	149	40	16.5	16.5	NUM
taxlaw-2848	149	41	%	%	NOUN
taxlaw-2848	149	42	and	and	CCONJ
taxlaw-2848	149	43	the	the	DET
taxlaw-2848	149	44	highest	high	ADJ
taxlaw-2848	149	45	tax	tax	NOUN
taxlaw-2848	149	46	rate	rate	NOUN
taxlaw-2848	149	47	on	on	ADP
taxlaw-2848	149	48	interest	interest	NOUN
taxlaw-2848	149	49	income	income	NOUN
taxlaw-2848	149	50	from	from	ADP
taxlaw-2848	149	51	44.6	44.6	NUM
taxlaw-2848	149	52	%	%	NOUN
taxlaw-2848	149	53	to	to	ADP
taxlaw-2848	149	54	16.5	16.5	NUM
taxlaw-2848	149	55	%	%	NOUN
taxlaw-2848	149	56	(	(	PUNCT
taxlaw-2848	149	57	a	a	DET
taxlaw-2848	149	58	63	63	NUM
taxlaw-2848	149	59	%	%	NOUN
taxlaw-2848	149	60	cut	cut	NOUN
taxlaw-2848	149	61	)	)	PUNCT
taxlaw-2848	149	62	.	.	PUNCT
taxlaw-2848	150	1	while	while	SCONJ
taxlaw-2848	150	2	business	business	NOUN
taxlaw-2848	150	3	taxes	taxis	NOUN
taxlaw-2848	150	4	are	be	AUX
taxlaw-2848	150	5	territorial	territorial	ADJ
taxlaw-2848	150	6	,	,	PUNCT
taxlaw-2848	150	7	i	i	PRON
taxlaw-2848	150	8	assume	assume	VERB
taxlaw-2848	150	9	that	that	SCONJ
taxlaw-2848	150	10	the	the	DET
taxlaw-2848	150	11	individual	individual	ADJ
taxlaw-2848	150	12	capital	capital	NOUN
taxlaw-2848	150	13	income	income	NOUN
taxlaw-2848	150	14	tax	tax	NOUN
taxlaw-2848	150	15	is	be	AUX
taxlaw-2848	150	16	not	not	PART
taxlaw-2848	150	17	.	.	PUNCT
taxlaw-2848	151	1	that	that	PRON
taxlaw-2848	151	2	is	is	ADV
taxlaw-2848	151	3	,	,	PUNCT
taxlaw-2848	151	4	i	i	PRON
taxlaw-2848	151	5	assume	assume	VERB
taxlaw-2848	151	6	that	that	SCONJ
taxlaw-2848	151	7	dividends	dividend	NOUN
taxlaw-2848	151	8	,	,	PUNCT
taxlaw-2848	151	9	interest	interest	NOUN
taxlaw-2848	151	10	,	,	PUNCT
taxlaw-2848	151	11	and	and	CCONJ
taxlaw-2848	151	12	capital	capital	NOUN
taxlaw-2848	151	13	gains	gain	NOUN
taxlaw-2848	151	14	,	,	PUNCT
taxlaw-2848	151	15	regardless	regardless	ADV
taxlaw-2848	151	16	of	of	ADP
taxlaw-2848	151	17	the	the	DET
taxlaw-2848	151	18	source	source	NOUN
taxlaw-2848	151	19	,	,	PUNCT
taxlaw-2848	151	20	would	would	AUX
taxlaw-2848	151	21	be	be	AUX
taxlaw-2848	151	22	taxed	tax	VERB
taxlaw-2848	151	23	.	.	PUNCT
taxlaw-2848	152	1	e.	e.	PROPN
taxlaw-2848	152	2	estate	estate	PROPN
taxlaw-2848	152	3	and	and	CCONJ
taxlaw-2848	152	4	gift	gift	NOUN
taxlaw-2848	152	5	taxation	taxation	NOUN
taxlaw-2848	152	6	the	the	DET
taxlaw-2848	152	7	plan	plan	NOUN
taxlaw-2848	152	8	would	would	AUX
taxlaw-2848	152	9	repeal	repeal	VERB
taxlaw-2848	152	10	the	the	DET
taxlaw-2848	152	11	estate	estate	NOUN
taxlaw-2848	152	12	tax	tax	NOUN
taxlaw-2848	152	13	and	and	CCONJ
taxlaw-2848	152	14	the	the	DET
taxlaw-2848	152	15	generation	generation	NOUN
taxlaw-2848	152	16	skipping	skip	VERB
taxlaw-2848	152	17	taxes	taxis	NOUN
taxlaw-2848	152	18	.	.	PUNCT
taxlaw-2848	153	1	it	it	PRON
taxlaw-2848	153	2	is	be	AUX
taxlaw-2848	153	3	silent	silent	ADJ
taxlaw-2848	153	4	on	on	ADP
taxlaw-2848	153	5	the	the	DET
taxlaw-2848	153	6	gift	gift	NOUN
taxlaw-2848	153	7	tax	tax	NOUN
taxlaw-2848	153	8	,	,	PUNCT
taxlaw-2848	153	9	which	which	PRON
taxlaw-2848	153	10	i	i	PRON
taxlaw-2848	153	11	take	take	VERB
taxlaw-2848	153	12	to	to	PART
taxlaw-2848	153	13	mean	mean	VERB
taxlaw-2848	153	14	that	that	SCONJ
taxlaw-2848	153	15	the	the	DET
taxlaw-2848	153	16	gift	gift	NOUN
taxlaw-2848	153	17	tax	tax	NOUN
taxlaw-2848	153	18	would	would	AUX
taxlaw-2848	153	19	be	be	AUX
taxlaw-2848	153	20	retained.13	retained.13	NOUN
taxlaw-2848	153	21	it	it	PRON
taxlaw-2848	153	22	does	do	AUX
taxlaw-2848	153	23	not	not	PART
taxlaw-2848	153	24	mention	mention	VERB
taxlaw-2848	153	25	whether	whether	SCONJ
taxlaw-2848	153	26	it	it	PRON
taxlaw-2848	153	27	would	would	AUX
taxlaw-2848	153	28	retain	retain	VERB
taxlaw-2848	153	29	stepped	step	VERB
taxlaw-2848	153	30	-	-	PUNCT
taxlaw-2848	153	31	up	up	ADP
taxlaw-2848	153	32	basis	basis	NOUN
taxlaw-2848	153	33	at	at	ADP
taxlaw-2848	153	34	death	death	NOUN
taxlaw-2848	153	35	.	.	PUNCT
taxlaw-2848	154	1	f.	f.	PROPN
taxlaw-2848	154	2	revenue	revenue	PROPN
taxlaw-2848	154	3	and	and	CCONJ
taxlaw-2848	154	4	distribution	distribution	NOUN
taxlaw-2848	154	5	the	the	DET
taxlaw-2848	154	6	description	description	NOUN
taxlaw-2848	154	7	of	of	ADP
taxlaw-2848	154	8	the	the	DET
taxlaw-2848	154	9	plan	plan	NOUN
taxlaw-2848	154	10	does	do	AUX
taxlaw-2848	154	11	not	not	PART
taxlaw-2848	154	12	include	include	VERB
taxlaw-2848	154	13	a	a	DET
taxlaw-2848	154	14	revenue	revenue	NOUN
taxlaw-2848	154	15	estimate	estimate	NOUN
taxlaw-2848	154	16	or	or	CCONJ
taxlaw-2848	154	17	distributional	distributional	ADJ
taxlaw-2848	154	18	tables	table	NOUN
taxlaw-2848	154	19	.	.	PUNCT
taxlaw-2848	155	1	it	it	PRON
taxlaw-2848	155	2	is	be	AUX
taxlaw-2848	155	3	not	not	PART
taxlaw-2848	155	4	clear	clear	ADJ
taxlaw-2848	155	5	whether	whether	SCONJ
taxlaw-2848	155	6	estimates	estimate	NOUN
taxlaw-2848	155	7	were	be	AUX
taxlaw-2848	155	8	used	use	VERB
taxlaw-2848	155	9	to	to	PART
taxlaw-2848	155	10	arrive	arrive	VERB
taxlaw-2848	155	11	at	at	ADP
taxlaw-2848	155	12	the	the	DET
taxlaw-2848	155	13	tax	tax	NOUN
taxlaw-2848	155	14	rates	rate	NOUN
taxlaw-2848	155	15	stated	state	VERB
taxlaw-2848	155	16	in	in	ADP
taxlaw-2848	155	17	the	the	DET
taxlaw-2848	155	18	plan	plan	NOUN
taxlaw-2848	155	19	.	.	PUNCT
taxlaw-2848	156	1	if	if	SCONJ
taxlaw-2848	156	2	not	not	PART
taxlaw-2848	156	3	,	,	PUNCT
taxlaw-2848	156	4	the	the	DET
taxlaw-2848	156	5	stated	state	VERB
taxlaw-2848	156	6	tax	tax	NOUN
taxlaw-2848	156	7	rates	rate	NOUN
taxlaw-2848	156	8	may	may	AUX
taxlaw-2848	156	9	have	have	VERB
taxlaw-2848	156	10	to	to	PART
taxlaw-2848	156	11	change	change	VERB
taxlaw-2848	156	12	,	,	PUNCT
taxlaw-2848	156	13	possibly	possibly	ADV
taxlaw-2848	156	14	significantly	significantly	ADV
taxlaw-2848	156	15	,	,	PUNCT
taxlaw-2848	156	16	to	to	PART
taxlaw-2848	156	17	reach	reach	VERB
taxlaw-2848	156	18	appropriate	appropriate	ADJ
taxlaw-2848	156	19	targets	target	NOUN
taxlaw-2848	156	20	.	.	PUNCT
taxlaw-2848	157	1	in	in	ADP
taxlaw-2848	157	2	particular	particular	ADJ
taxlaw-2848	157	3	,	,	PUNCT
taxlaw-2848	157	4	the	the	DET
taxlaw-2848	157	5	tax	tax	NOUN
taxlaw-2848	157	6	policy	policy	NOUN
taxlaw-2848	157	7	center	center	NOUN
taxlaw-2848	157	8	estimates	estimate	VERB
taxlaw-2848	157	9	that	that	SCONJ
taxlaw-2848	157	10	the	the	DET
taxlaw-2848	157	11	plan	plan	NOUN
taxlaw-2848	157	12	lowers	lower	VERB
taxlaw-2848	157	13	tax	tax	NOUN
taxlaw-2848	157	14	receipts	receipt	NOUN
taxlaw-2848	157	15	by	by	ADP
taxlaw-2848	157	16	about	about	ADV
taxlaw-2848	157	17	$	$	SYM
taxlaw-2848	157	18	3.1	3.1	NUM
taxlaw-2848	157	19	trillion	trillion	NUM
taxlaw-2848	157	20	over	over	ADP
taxlaw-2848	157	21	ten	ten	NUM
taxlaw-2848	157	22	years	year	NOUN
taxlaw-2848	157	23	on	on	ADP
taxlaw-2848	157	24	a	a	DET
taxlaw-2848	157	25	static	static	ADJ
taxlaw-2848	157	26	basis	basis	NOUN
taxlaw-2848	157	27	and	and	CCONJ
taxlaw-2848	157	28	$	$	SYM
taxlaw-2848	157	29	3	3	NUM
taxlaw-2848	157	30	trillion	trillion	NUM
taxlaw-2848	157	31	on	on	ADP
taxlaw-2848	157	32	a	a	DET
taxlaw-2848	157	33	dynamic	dynamic	ADJ
taxlaw-2848	157	34	basis.14	basis.14	NOUN
taxlaw-2848	157	35	the	the	DET
taxlaw-2848	157	36	tax	tax	PROPN
taxlaw-2848	157	37	foundation	foundation	PROPN
taxlaw-2848	157	38	’s	’s	PART
taxlaw-2848	157	39	static	static	ADJ
taxlaw-2848	157	40	estimate	estimate	NOUN
taxlaw-2848	157	41	is	be	AUX
taxlaw-2848	157	42	that	that	SCONJ
taxlaw-2848	157	43	the	the	DET
taxlaw-2848	157	44	plan	plan	NOUN
taxlaw-2848	157	45	would	would	AUX
taxlaw-2848	157	46	lose	lose	VERB
taxlaw-2848	157	47	$	$	SYM
taxlaw-2848	157	48	2.4	2.4	NUM
taxlaw-2848	157	49	trillion	trillion	NUM
taxlaw-2848	157	50	over	over	ADP
taxlaw-2848	157	51	ten	ten	NUM
taxlaw-2848	157	52	years	year	NOUN
taxlaw-2848	157	53	,	,	PUNCT
taxlaw-2848	157	54	which	which	PRON
taxlaw-2848	157	55	is	be	AUX
taxlaw-2848	157	56	roughly	roughly	ADV
taxlaw-2848	157	57	13	13	NUM
taxlaw-2848	157	58	the	the	DET
taxlaw-2848	157	59	tax	tax	NOUN
taxlaw-2848	157	60	policy	policy	NOUN
taxlaw-2848	157	61	center	center	NOUN
taxlaw-2848	157	62	analysis	analysis	NOUN
taxlaw-2848	157	63	made	make	VERB
taxlaw-2848	157	64	the	the	DET
taxlaw-2848	157	65	opposite	opposite	ADJ
taxlaw-2848	157	66	assumption	assumption	NOUN
taxlaw-2848	157	67	,	,	PUNCT
taxlaw-2848	157	68	that	that	SCONJ
taxlaw-2848	157	69	the	the	DET
taxlaw-2848	157	70	gift	gift	NOUN
taxlaw-2848	157	71	tax	tax	NOUN
taxlaw-2848	157	72	will	will	AUX
taxlaw-2848	157	73	be	be	AUX
taxlaw-2848	157	74	repealed	repeal	VERB
taxlaw-2848	157	75	.	.	PUNCT
taxlaw-2848	158	1	see	see	VERB
taxlaw-2848	158	2	burman	burman	NOUN
taxlaw-2848	158	3	et	et	PROPN
taxlaw-2848	158	4	al	al	PROPN
taxlaw-2848	158	5	.	.	PROPN
taxlaw-2848	158	6	,	,	PUNCT
taxlaw-2848	158	7	supra	supra	PROPN
taxlaw-2848	158	8	note	note	VERB
taxlaw-2848	158	9	4	4	NUM
taxlaw-2848	158	10	at	at	ADP
taxlaw-2848	158	11	264	264	NUM
taxlaw-2848	158	12	.	.	PUNCT
taxlaw-2848	159	1	14	14	NUM
taxlaw-2848	159	2	burman	burman	NOUN
taxlaw-2848	159	3	et	et	PROPN
taxlaw-2848	159	4	al	al	PROPN
taxlaw-2848	159	5	.	.	PROPN
taxlaw-2848	159	6	,	,	PUNCT
taxlaw-2848	159	7	supra	supra	PROPN
taxlaw-2848	159	8	note	note	NOUN
taxlaw-2848	159	9	4	4	NUM
taxlaw-2848	159	10	,	,	PUNCT
taxlaw-2848	159	11	at	at	ADP
taxlaw-2848	159	12	273	273	NUM
taxlaw-2848	159	13	also	also	ADV
taxlaw-2848	159	14	estimate	estimate	VERB
taxlaw-2848	159	15	that	that	SCONJ
taxlaw-2848	159	16	the	the	DET
taxlaw-2848	159	17	plan	plan	NOUN
taxlaw-2848	159	18	would	would	AUX
taxlaw-2848	159	19	be	be	AUX
taxlaw-2848	159	20	highly	highly	ADV
taxlaw-2848	159	21	regressive	regressive	ADJ
taxlaw-2848	159	22	.	.	PUNCT
taxlaw-2848	160	1	in	in	ADP
taxlaw-2848	160	2	its	its	PRON
taxlaw-2848	160	3	first	first	ADJ
taxlaw-2848	160	4	year	year	NOUN
taxlaw-2848	160	5	of	of	ADP
taxlaw-2848	160	6	operation	operation	NOUN
taxlaw-2848	160	7	(	(	PUNCT
taxlaw-2848	160	8	which	which	PRON
taxlaw-2848	160	9	they	they	PRON
taxlaw-2848	160	10	assume	assume	VERB
taxlaw-2848	160	11	is	be	AUX
taxlaw-2848	160	12	2017	2017	NUM
taxlaw-2848	160	13	)	)	PUNCT
taxlaw-2848	160	14	,	,	PUNCT
taxlaw-2848	160	15	the	the	DET
taxlaw-2848	160	16	top	top	ADJ
taxlaw-2848	160	17	0.1	0.1	NUM
taxlaw-2848	160	18	percent	percent	NOUN
taxlaw-2848	160	19	of	of	ADP
taxlaw-2848	160	20	taxpayers	taxpayer	NOUN
taxlaw-2848	160	21	would	would	AUX
taxlaw-2848	160	22	receive	receive	VERB
taxlaw-2848	160	23	a	a	DET
taxlaw-2848	160	24	tax	tax	NOUN
taxlaw-2848	160	25	cut	cut	NOUN
taxlaw-2848	160	26	of	of	ADP
taxlaw-2848	160	27	about	about	ADV
taxlaw-2848	160	28	16.9	16.9	NUM
taxlaw-2848	160	29	percent	percent	NOUN
taxlaw-2848	160	30	of	of	ADP
taxlaw-2848	160	31	their	their	PRON
taxlaw-2848	160	32	aftertax	aftertax	ADJ
taxlaw-2848	160	33	income	income	NOUN
taxlaw-2848	160	34	.	.	PUNCT
taxlaw-2848	161	1	households	household	NOUN
taxlaw-2848	161	2	in	in	ADP
taxlaw-2848	161	3	the	the	DET
taxlaw-2848	161	4	middle	middle	ADJ
taxlaw-2848	161	5	fifth	fifth	NOUN
taxlaw-2848	161	6	of	of	ADP
taxlaw-2848	161	7	the	the	DET
taxlaw-2848	161	8	income	income	NOUN
taxlaw-2848	161	9	distribution	distribution	NOUN
taxlaw-2848	161	10	would	would	AUX
taxlaw-2848	161	11	receive	receive	VERB
taxlaw-2848	161	12	cuts	cut	NOUN
taxlaw-2848	161	13	of	of	ADP
taxlaw-2848	161	14	about	about	ADV
taxlaw-2848	161	15	0.5	0.5	NUM
taxlaw-2848	161	16	percent	percent	NOUN
taxlaw-2848	161	17	of	of	ADP
taxlaw-2848	161	18	their	their	PRON
taxlaw-2848	161	19	after	after	ADP
taxlaw-2848	161	20	-	-	PUNCT
taxlaw-2848	161	21	tax	tax	NOUN
taxlaw-2848	161	22	income	income	NOUN
taxlaw-2848	161	23	.	.	PUNCT
taxlaw-2848	162	1	the	the	DET
taxlaw-2848	162	2	poorest	poor	ADJ
taxlaw-2848	162	3	fifth	fifth	NOUN
taxlaw-2848	162	4	would	would	AUX
taxlaw-2848	162	5	have	have	VERB
taxlaw-2848	162	6	tax	tax	NOUN
taxlaw-2848	162	7	cuts	cut	NOUN
taxlaw-2848	162	8	of	of	ADP
taxlaw-2848	162	9	0.4	0.4	NUM
taxlaw-2848	162	10	percent	percent	NOUN
taxlaw-2848	162	11	.	.	PUNCT
taxlaw-2848	163	1	2017	2017	NUM
taxlaw-2848	163	2	]	]	PUNCT
taxlaw-2848	163	3	a	a	DET
taxlaw-2848	163	4	guide	guide	NOUN
taxlaw-2848	163	5	to	to	ADP
taxlaw-2848	163	6	the	the	DET
taxlaw-2848	163	7	gop	gop	PROPN
taxlaw-2848	163	8	tax	tax	NOUN
taxlaw-2848	163	9	plan	plan	NOUN
taxlaw-2848	163	10	181	181	NUM
taxlaw-2848	163	11	in	in	ADP
taxlaw-2848	163	12	the	the	DET
taxlaw-2848	163	13	same	same	ADJ
taxlaw-2848	163	14	ballpark	ballpark	NOUN
taxlaw-2848	163	15	,	,	PUNCT
taxlaw-2848	163	16	although	although	SCONJ
taxlaw-2848	163	17	their	their	PRON
taxlaw-2848	163	18	dynamic	dynamic	ADJ
taxlaw-2848	163	19	estimate	estimate	NOUN
taxlaw-2848	163	20	is	be	AUX
taxlaw-2848	163	21	that	that	SCONJ
taxlaw-2848	163	22	the	the	DET
taxlaw-2848	163	23	plan	plan	NOUN
taxlaw-2848	163	24	would	would	AUX
taxlaw-2848	163	25	lose	lose	VERB
taxlaw-2848	163	26	only	only	ADV
taxlaw-2848	163	27	$	$	SYM
taxlaw-2848	163	28	191	191	NUM
taxlaw-2848	163	29	billion	billion	NUM
taxlaw-2848	163	30	,	,	PUNCT
taxlaw-2848	163	31	which	which	PRON
taxlaw-2848	163	32	is	be	AUX
taxlaw-2848	163	33	effectively	effectively	ADV
taxlaw-2848	163	34	revenue	revenue	NOUN
taxlaw-2848	163	35	neutral.15	neutral.15	NOUN
taxlaw-2848	163	36	these	these	DET
taxlaw-2848	163	37	estimates	estimate	NOUN
taxlaw-2848	163	38	need	need	VERB
taxlaw-2848	163	39	to	to	PART
taxlaw-2848	163	40	be	be	AUX
taxlaw-2848	163	41	taken	take	VERB
taxlaw-2848	163	42	as	as	ADP
taxlaw-2848	163	43	provisional	provisional	ADJ
taxlaw-2848	163	44	because	because	SCONJ
taxlaw-2848	163	45	so	so	ADV
taxlaw-2848	163	46	many	many	ADJ
taxlaw-2848	163	47	of	of	ADP
taxlaw-2848	163	48	the	the	DET
taxlaw-2848	163	49	details	detail	NOUN
taxlaw-2848	163	50	of	of	ADP
taxlaw-2848	163	51	the	the	DET
taxlaw-2848	163	52	plan	plan	NOUN
taxlaw-2848	163	53	remain	remain	VERB
taxlaw-2848	163	54	unspecified	unspecified	ADJ
taxlaw-2848	163	55	.	.	PUNCT
taxlaw-2848	164	1	for	for	ADP
taxlaw-2848	164	2	example	example	NOUN
taxlaw-2848	164	3	,	,	PUNCT
taxlaw-2848	164	4	the	the	DET
taxlaw-2848	164	5	plan	plan	NOUN
taxlaw-2848	164	6	does	do	AUX
taxlaw-2848	164	7	not	not	PART
taxlaw-2848	164	8	state	state	VERB
taxlaw-2848	164	9	how	how	SCONJ
taxlaw-2848	164	10	existing	existing	ADJ
taxlaw-2848	164	11	basis	basis	NOUN
taxlaw-2848	164	12	will	will	AUX
taxlaw-2848	164	13	be	be	AUX
taxlaw-2848	164	14	treated	treat	VERB
taxlaw-2848	164	15	once	once	ADV
taxlaw-2848	164	16	the	the	DET
taxlaw-2848	164	17	corporate	corporate	ADJ
taxlaw-2848	164	18	tax	tax	NOUN
taxlaw-2848	164	19	shifts	shift	NOUN
taxlaw-2848	164	20	to	to	ADP
taxlaw-2848	164	21	an	an	DET
taxlaw-2848	164	22	expensing	expense	VERB
taxlaw-2848	164	23	system	system	NOUN
taxlaw-2848	164	24	.	.	PUNCT
taxlaw-2848	165	1	many	many	ADJ
taxlaw-2848	165	2	of	of	ADP
taxlaw-2848	165	3	these	these	DET
taxlaw-2848	165	4	details	detail	NOUN
taxlaw-2848	165	5	will	will	AUX
taxlaw-2848	165	6	have	have	VERB
taxlaw-2848	165	7	large	large	ADJ
taxlaw-2848	165	8	effects	effect	NOUN
taxlaw-2848	165	9	on	on	ADP
taxlaw-2848	165	10	tax	tax	NOUN
taxlaw-2848	165	11	revenues	revenue	NOUN
taxlaw-2848	165	12	and	and	CCONJ
taxlaw-2848	165	13	also	also	ADV
taxlaw-2848	165	14	on	on	ADP
taxlaw-2848	165	15	the	the	DET
taxlaw-2848	165	16	distribution	distribution	NOUN
taxlaw-2848	165	17	of	of	ADP
taxlaw-2848	165	18	the	the	DET
taxlaw-2848	165	19	tax	tax	NOUN
taxlaw-2848	165	20	burden	burden	NOUN
taxlaw-2848	165	21	.	.	PUNCT
taxlaw-2848	166	1	the	the	DET
taxlaw-2848	166	2	size	size	NOUN
taxlaw-2848	166	3	of	of	ADP
taxlaw-2848	166	4	the	the	DET
taxlaw-2848	166	5	tax	tax	NOUN
taxlaw-2848	166	6	cut	cut	NOUN
taxlaw-2848	166	7	and	and	CCONJ
taxlaw-2848	166	8	the	the	DET
taxlaw-2848	166	9	distributional	distributional	ADJ
taxlaw-2848	166	10	effects	effect	NOUN
taxlaw-2848	166	11	of	of	ADP
taxlaw-2848	166	12	the	the	DET
taxlaw-2848	166	13	plan	plan	NOUN
taxlaw-2848	166	14	will	will	AUX
taxlaw-2848	166	15	likely	likely	ADV
taxlaw-2848	166	16	be	be	AUX
taxlaw-2848	166	17	headline	headline	NOUN
taxlaw-2848	166	18	items	item	NOUN
taxlaw-2848	166	19	in	in	ADP
taxlaw-2848	166	20	the	the	DET
taxlaw-2848	166	21	press	press	NOUN
taxlaw-2848	166	22	coverage	coverage	NOUN
taxlaw-2848	166	23	of	of	ADP
taxlaw-2848	166	24	the	the	DET
taxlaw-2848	166	25	plan	plan	NOUN
taxlaw-2848	166	26	.	.	PUNCT
taxlaw-2848	167	1	the	the	DET
taxlaw-2848	167	2	focus	focus	NOUN
taxlaw-2848	167	3	here	here	ADV
taxlaw-2848	167	4	,	,	PUNCT
taxlaw-2848	167	5	however	however	ADV
taxlaw-2848	167	6	,	,	PUNCT
taxlaw-2848	167	7	is	be	AUX
taxlaw-2848	167	8	on	on	ADP
taxlaw-2848	167	9	the	the	DET
taxlaw-2848	167	10	structure	structure	NOUN
taxlaw-2848	167	11	of	of	ADP
taxlaw-2848	167	12	the	the	DET
taxlaw-2848	167	13	proposed	propose	VERB
taxlaw-2848	167	14	tax	tax	NOUN
taxlaw-2848	167	15	system	system	NOUN
taxlaw-2848	167	16	.	.	PUNCT
taxlaw-2848	168	1	there	there	PRON
taxlaw-2848	168	2	are	be	VERB
taxlaw-2848	168	3	two	two	NUM
taxlaw-2848	168	4	reasons	reason	NOUN
taxlaw-2848	168	5	for	for	ADP
taxlaw-2848	168	6	this	this	DET
taxlaw-2848	168	7	focus	focus	NOUN
taxlaw-2848	168	8	.	.	PUNCT
taxlaw-2848	169	1	first	first	ADV
taxlaw-2848	169	2	,	,	PUNCT
taxlaw-2848	169	3	there	there	PRON
taxlaw-2848	169	4	has	have	AUX
taxlaw-2848	169	5	been	be	AUX
taxlaw-2848	169	6	little	little	ADJ
taxlaw-2848	169	7	attention	attention	NOUN
taxlaw-2848	169	8	to	to	ADP
taxlaw-2848	169	9	structural	structural	ADJ
taxlaw-2848	169	10	issues	issue	NOUN
taxlaw-2848	169	11	,	,	PUNCT
taxlaw-2848	169	12	and	and	CCONJ
taxlaw-2848	169	13	these	these	DET
taxlaw-2848	169	14	issues	issue	NOUN
taxlaw-2848	169	15	will	will	AUX
taxlaw-2848	169	16	have	have	VERB
taxlaw-2848	169	17	first	first	ADJ
taxlaw-2848	169	18	order	order	NOUN
taxlaw-2848	169	19	effects	effect	NOUN
taxlaw-2848	169	20	on	on	ADP
taxlaw-2848	169	21	the	the	DET
taxlaw-2848	169	22	operation	operation	NOUN
taxlaw-2848	169	23	of	of	ADP
taxlaw-2848	169	24	the	the	DET
taxlaw-2848	169	25	plan	plan	NOUN
taxlaw-2848	169	26	and	and	CCONJ
taxlaw-2848	169	27	its	its	PRON
taxlaw-2848	169	28	economic	economic	ADJ
taxlaw-2848	169	29	effects	effect	NOUN
taxlaw-2848	169	30	.	.	PUNCT
taxlaw-2848	170	1	second	second	ADJ
taxlaw-2848	170	2	,	,	PUNCT
taxlaw-2848	170	3	the	the	DET
taxlaw-2848	170	4	revenue	revenue	NOUN
taxlaw-2848	170	5	and	and	CCONJ
taxlaw-2848	170	6	distributional	distributional	ADJ
taxlaw-2848	170	7	impacts	impact	NOUN
taxlaw-2848	170	8	,	,	PUNCT
taxlaw-2848	170	9	while	while	SCONJ
taxlaw-2848	170	10	contentious	contentious	ADJ
taxlaw-2848	170	11	,	,	PUNCT
taxlaw-2848	170	12	are	be	AUX
taxlaw-2848	170	13	,	,	PUNCT
taxlaw-2848	170	14	to	to	ADP
taxlaw-2848	170	15	a	a	DET
taxlaw-2848	170	16	great	great	ADJ
taxlaw-2848	170	17	extent	extent	NOUN
taxlaw-2848	170	18	,	,	PUNCT
taxlaw-2848	170	19	relatively	relatively	ADV
taxlaw-2848	170	20	easy	easy	ADJ
taxlaw-2848	170	21	issues	issue	NOUN
taxlaw-2848	170	22	to	to	PART
taxlaw-2848	170	23	resolve	resolve	VERB
taxlaw-2848	170	24	by	by	ADP
taxlaw-2848	170	25	choosing	choose	VERB
taxlaw-2848	170	26	appropriate	appropriate	ADJ
taxlaw-2848	170	27	marginal	marginal	ADJ
taxlaw-2848	170	28	rates	rate	NOUN
taxlaw-2848	170	29	.	.	PUNCT
taxlaw-2848	171	1	that	that	PRON
taxlaw-2848	171	2	is	be	AUX
taxlaw-2848	171	3	,	,	PUNCT
taxlaw-2848	171	4	there	there	PRON
taxlaw-2848	171	5	may	may	AUX
taxlaw-2848	171	6	be	be	AUX
taxlaw-2848	171	7	deep	deep	ADJ
taxlaw-2848	171	8	philosophical	philosophical	ADJ
taxlaw-2848	171	9	issues	issue	NOUN
taxlaw-2848	171	10	about	about	ADP
taxlaw-2848	171	11	the	the	DET
taxlaw-2848	171	12	right	right	ADJ
taxlaw-2848	171	13	degree	degree	NOUN
taxlaw-2848	171	14	of	of	ADP
taxlaw-2848	171	15	progressivity	progressivity	NOUN
taxlaw-2848	171	16	of	of	ADP
taxlaw-2848	171	17	the	the	DET
taxlaw-2848	171	18	tax	tax	NOUN
taxlaw-2848	171	19	system	system	NOUN
taxlaw-2848	171	20	and	and	CCONJ
taxlaw-2848	171	21	the	the	DET
taxlaw-2848	171	22	right	right	ADJ
taxlaw-2848	171	23	overall	overall	ADJ
taxlaw-2848	171	24	level	level	NOUN
taxlaw-2848	171	25	of	of	ADP
taxlaw-2848	171	26	taxation	taxation	NOUN
taxlaw-2848	171	27	,	,	PUNCT
taxlaw-2848	171	28	but	but	CCONJ
taxlaw-2848	171	29	any	any	DET
taxlaw-2848	171	30	given	give	VERB
taxlaw-2848	171	31	resolution	resolution	NOUN
taxlaw-2848	171	32	of	of	ADP
taxlaw-2848	171	33	those	those	DET
taxlaw-2848	171	34	issues	issue	NOUN
taxlaw-2848	171	35	is	be	AUX
taxlaw-2848	171	36	relatively	relatively	ADV
taxlaw-2848	171	37	easy	easy	ADJ
taxlaw-2848	171	38	to	to	PART
taxlaw-2848	171	39	implement	implement	VERB
taxlaw-2848	171	40	through	through	ADP
taxlaw-2848	171	41	the	the	DET
taxlaw-2848	171	42	choice	choice	NOUN
taxlaw-2848	171	43	of	of	ADP
taxlaw-2848	171	44	the	the	DET
taxlaw-2848	171	45	rates	rate	NOUN
taxlaw-2848	171	46	.	.	PUNCT
taxlaw-2848	172	1	the	the	DET
taxlaw-2848	172	2	structural	structural	ADJ
taxlaw-2848	172	3	issues	issue	NOUN
taxlaw-2848	172	4	may	may	AUX
taxlaw-2848	172	5	be	be	AUX
taxlaw-2848	172	6	much	much	ADV
taxlaw-2848	172	7	more	more	ADV
taxlaw-2848	172	8	difficult	difficult	ADJ
taxlaw-2848	172	9	to	to	PART
taxlaw-2848	172	10	resolve	resolve	VERB
taxlaw-2848	172	11	.	.	PUNCT
taxlaw-2848	173	1	iii	iii	X
taxlaw-2848	173	2	.	.	PUNCT
taxlaw-2848	174	1	how	how	SCONJ
taxlaw-2848	174	2	did	do	AUX
taxlaw-2848	174	3	we	we	PRON
taxlaw-2848	174	4	get	get	VERB
taxlaw-2848	174	5	here	here	ADV
taxlaw-2848	174	6	?	?	PUNCT
taxlaw-2848	175	1	to	to	PART
taxlaw-2848	175	2	understand	understand	VERB
taxlaw-2848	175	3	the	the	DET
taxlaw-2848	175	4	overall	overall	ADJ
taxlaw-2848	175	5	structure	structure	NOUN
taxlaw-2848	175	6	of	of	ADP
taxlaw-2848	175	7	the	the	DET
taxlaw-2848	175	8	brady	brady	PROPN
taxlaw-2848	175	9	plan	plan	PROPN
taxlaw-2848	175	10	,	,	PUNCT
taxlaw-2848	175	11	we	we	PRON
taxlaw-2848	175	12	need	need	VERB
taxlaw-2848	175	13	to	to	PART
taxlaw-2848	175	14	understand	understand	VERB
taxlaw-2848	175	15	the	the	DET
taxlaw-2848	175	16	proposals	proposal	NOUN
taxlaw-2848	175	17	for	for	ADP
taxlaw-2848	175	18	consumption	consumption	NOUN
taxlaw-2848	175	19	taxation	taxation	NOUN
taxlaw-2848	175	20	that	that	PRON
taxlaw-2848	175	21	have	have	AUX
taxlaw-2848	175	22	been	be	AUX
taxlaw-2848	175	23	made	make	VERB
taxlaw-2848	175	24	over	over	ADP
taxlaw-2848	175	25	the	the	DET
taxlaw-2848	175	26	last	last	ADJ
taxlaw-2848	175	27	40	40	NUM
taxlaw-2848	175	28	years	year	NOUN
taxlaw-2848	175	29	.	.	PUNCT
taxlaw-2848	176	1	i	i	PRON
taxlaw-2848	176	2	offer	offer	VERB
taxlaw-2848	176	3	a	a	DET
taxlaw-2848	176	4	summary	summary	NOUN
taxlaw-2848	176	5	here	here	ADV
taxlaw-2848	176	6	.	.	PUNCT
taxlaw-2848	177	1	more	more	ADJ
taxlaw-2848	177	2	detail	detail	NOUN
taxlaw-2848	177	3	can	can	AUX
taxlaw-2848	177	4	be	be	AUX
taxlaw-2848	177	5	found	find	VERB
taxlaw-2848	177	6	in	in	ADP
taxlaw-2848	177	7	numerous	numerous	ADJ
taxlaw-2848	177	8	sources.16	sources.16	PROPN
taxlaw-2848	177	9	a.	a.	NOUN
taxlaw-2848	177	10	consumption	consumption	NOUN
taxlaw-2848	177	11	tax	tax	NOUN
taxlaw-2848	177	12	basics	basic	NOUN
taxlaw-2848	177	13	15	15	NUM
taxlaw-2848	177	14	kyle	kyle	PROPN
taxlaw-2848	177	15	pomerleau	pomerleau	PROPN
taxlaw-2848	177	16	,	,	PUNCT
taxlaw-2848	177	17	details	detail	NOUN
taxlaw-2848	177	18	and	and	CCONJ
taxlaw-2848	177	19	analysis	analysis	NOUN
taxlaw-2848	177	20	of	of	ADP
taxlaw-2848	177	21	the	the	DET
taxlaw-2848	177	22	2016	2016	NUM
taxlaw-2848	177	23	house	house	NOUN
taxlaw-2848	177	24	republican	republican	PROPN
taxlaw-2848	177	25	tax	tax	PROPN
taxlaw-2848	177	26	reform	reform	NOUN
taxlaw-2848	177	27	plan	plan	NOUN
taxlaw-2848	177	28	,	,	PUNCT
taxlaw-2848	177	29	tax	tax	NOUN
taxlaw-2848	177	30	found	find	VERB
taxlaw-2848	177	31	.	.	PUNCT
taxlaw-2848	178	1	(	(	PUNCT
taxlaw-2848	178	2	july	july	PROPN
taxlaw-2848	178	3	5	5	NUM
taxlaw-2848	178	4	,	,	PUNCT
taxlaw-2848	178	5	2016	2016	NUM
taxlaw-2848	178	6	)	)	PUNCT
taxlaw-2848	178	7	,	,	PUNCT
taxlaw-2848	178	8	http://taxfoundation.org/details-andanalysis-2016-house-republican-tax-reform-plan/	http://taxfoundation.org/details-andanalysis-2016-house-republican-tax-reform-plan/	X
taxlaw-2848	178	9	[	[	X
taxlaw-2848	178	10	perma.cc/88uk-5cgk	perma.cc/88uk-5cgk	ADJ
taxlaw-2848	178	11	]	]	PUNCT
taxlaw-2848	178	12	.	.	PUNCT
taxlaw-2848	179	1	16	16	NUM
taxlaw-2848	179	2	much	much	ADJ
taxlaw-2848	179	3	of	of	ADP
taxlaw-2848	179	4	the	the	DET
taxlaw-2848	179	5	original	original	ADJ
taxlaw-2848	179	6	work	work	NOUN
taxlaw-2848	179	7	was	be	AUX
taxlaw-2848	179	8	done	do	VERB
taxlaw-2848	179	9	by	by	ADP
taxlaw-2848	179	10	david	david	PROPN
taxlaw-2848	179	11	bradford	bradford	PROPN
taxlaw-2848	179	12	,	,	PUNCT
taxlaw-2848	179	13	including	include	VERB
taxlaw-2848	179	14	his	his	PRON
taxlaw-2848	179	15	works	work	NOUN
taxlaw-2848	179	16	cited	cite	VERB
taxlaw-2848	179	17	in	in	ADP
taxlaw-2848	179	18	note	note	NOUN
taxlaw-2848	179	19	7	7	NUM
taxlaw-2848	179	20	,	,	PUNCT
taxlaw-2848	179	21	david	david	PROPN
taxlaw-2848	179	22	f.	f.	PROPN
taxlaw-2848	179	23	bradford	bradford	PROPN
taxlaw-2848	179	24	,	,	PUNCT
taxlaw-2848	179	25	transition	transition	NOUN
taxlaw-2848	179	26	to	to	ADP
taxlaw-2848	179	27	and	and	CCONJ
taxlaw-2848	179	28	tax	tax	NOUN
taxlaw-2848	179	29	-	-	PUNCT
taxlaw-2848	179	30	rate	rate	NOUN
taxlaw-2848	179	31	flexibility	flexibility	NOUN
taxlaw-2848	179	32	in	in	ADP
taxlaw-2848	179	33	a	a	DET
taxlaw-2848	179	34	cash	cash	NOUN
taxlaw-2848	179	35	-	-	PUNCT
taxlaw-2848	179	36	flow	flow	NOUN
taxlaw-2848	179	37	-	-	PUNCT
taxlaw-2848	179	38	type	type	NOUN
taxlaw-2848	179	39	tax	tax	NOUN
taxlaw-2848	179	40	,	,	PUNCT
taxlaw-2848	179	41	12	12	NUM
taxlaw-2848	179	42	tax	tax	NOUN
taxlaw-2848	179	43	policy	policy	NOUN
taxlaw-2848	179	44	econ	econ	NOUN
taxlaw-2848	179	45	.	.	PUNCT
taxlaw-2848	180	1	151–172	151–172	NUM
taxlaw-2848	180	2	(	(	PUNCT
taxlaw-2848	180	3	1998	1998	NUM
taxlaw-2848	180	4	)	)	PUNCT
taxlaw-2848	180	5	,	,	PUNCT
taxlaw-2848	180	6	david	david	PROPN
taxlaw-2848	180	7	bradford	bradford	PROPN
taxlaw-2848	180	8	,	,	PUNCT
taxlaw-2848	180	9	the	the	DET
taxlaw-2848	180	10	x	x	ADJ
taxlaw-2848	180	11	tax	tax	NOUN
taxlaw-2848	180	12	in	in	ADP
taxlaw-2848	180	13	the	the	DET
taxlaw-2848	180	14	world	world	NOUN
taxlaw-2848	180	15	economy	economy	NOUN
taxlaw-2848	180	16	(	(	PUNCT
taxlaw-2848	180	17	2004	2004	NUM
taxlaw-2848	180	18	)	)	PUNCT
taxlaw-2848	180	19	,	,	PUNCT
taxlaw-2848	180	20	and	and	CCONJ
taxlaw-2848	180	21	u.s	u.s	PROPN
taxlaw-2848	180	22	.	.	PROPN
taxlaw-2848	180	23	department	department	PROPN
taxlaw-2848	180	24	of	of	ADP
taxlaw-2848	180	25	the	the	DET
taxlaw-2848	180	26	treasury	treasury	NOUN
taxlaw-2848	180	27	,	,	PUNCT
taxlaw-2848	180	28	blueprints	blueprint	NOUN
taxlaw-2848	180	29	for	for	ADP
taxlaw-2848	180	30	basic	basic	ADJ
taxlaw-2848	180	31	tax	tax	NOUN
taxlaw-2848	180	32	reform	reform	NOUN
taxlaw-2848	180	33	(	(	PUNCT
taxlaw-2848	180	34	1977	1977	NUM
taxlaw-2848	180	35	)	)	PUNCT
taxlaw-2848	180	36	,	,	PUNCT
taxlaw-2848	180	37	which	which	PRON
taxlaw-2848	180	38	was	be	AUX
taxlaw-2848	180	39	primarily	primarily	ADV
taxlaw-2848	180	40	authored	author	VERB
taxlaw-2848	180	41	by	by	ADP
taxlaw-2848	180	42	bradford	bradford	NOUN
taxlaw-2848	180	43	.	.	PUNCT
taxlaw-2848	181	1	other	other	ADJ
taxlaw-2848	181	2	work	work	NOUN
taxlaw-2848	181	3	on	on	ADP
taxlaw-2848	181	4	implementation	implementation	NOUN
taxlaw-2848	181	5	of	of	ADP
taxlaw-2848	181	6	consumption	consumption	NOUN
taxlaw-2848	181	7	taxes	taxis	NOUN
taxlaw-2848	181	8	includes	include	VERB
taxlaw-2848	181	9	william	william	PROPN
taxlaw-2848	181	10	d.	d.	PROPN
taxlaw-2848	181	11	andrews	andrews	PROPN
taxlaw-2848	181	12	,	,	PUNCT
taxlaw-2848	181	13	a	a	DET
taxlaw-2848	181	14	consumption	consumption	NOUN
taxlaw-2848	181	15	-	-	PUNCT
taxlaw-2848	181	16	type	type	NOUN
taxlaw-2848	181	17	or	or	CCONJ
taxlaw-2848	181	18	cash	cash	NOUN
taxlaw-2848	181	19	flow	flow	NOUN
taxlaw-2848	181	20	personal	personal	ADJ
taxlaw-2848	181	21	income	income	NOUN
taxlaw-2848	181	22	tax	tax	NOUN
taxlaw-2848	181	23	,	,	PUNCT
taxlaw-2848	181	24	87	87	NUM
taxlaw-2848	181	25	harv	harv	NOUN
taxlaw-2848	181	26	.	.	PUNCT
taxlaw-2848	182	1	l.	l.	PROPN
taxlaw-2848	182	2	rev	rev	PROPN
taxlaw-2848	182	3	.	.	PROPN
taxlaw-2848	182	4	1113	1113	NUM
taxlaw-2848	182	5	(	(	PUNCT
taxlaw-2848	182	6	1974	1974	NUM
taxlaw-2848	182	7	)	)	PUNCT
taxlaw-2848	182	8	;	;	PUNCT
taxlaw-2848	182	9	michael	michael	PROPN
taxlaw-2848	182	10	j.	j.	PROPN
taxlaw-2848	182	11	graetz	graetz	PROPN
taxlaw-2848	182	12	,	,	PUNCT
taxlaw-2848	182	13	implementing	implement	VERB
taxlaw-2848	182	14	a	a	DET
taxlaw-2848	182	15	progressive	progressive	ADJ
taxlaw-2848	182	16	consumption	consumption	NOUN
taxlaw-2848	182	17	tax	tax	NOUN
taxlaw-2848	182	18	,	,	PUNCT
taxlaw-2848	182	19	92	92	NUM
taxlaw-2848	182	20	harv	harv	NOUN
taxlaw-2848	182	21	.	.	PUNCT
taxlaw-2848	183	1	l.	l.	PROPN
taxlaw-2848	183	2	rev	rev	PROPN
taxlaw-2848	183	3	.	.	PROPN
taxlaw-2848	183	4	1575–1661	1575–1661	NUM
taxlaw-2848	183	5	(	(	PUNCT
taxlaw-2848	183	6	1979	1979	NUM
taxlaw-2848	183	7	)	)	PUNCT
taxlaw-2848	183	8	;	;	PUNCT
taxlaw-2848	183	9	weisbach	weisbach	NOUN
taxlaw-2848	183	10	,	,	PUNCT
taxlaw-2848	183	11	ironing	iron	VERB
taxlaw-2848	183	12	out	out	ADP
taxlaw-2848	183	13	the	the	DET
taxlaw-2848	183	14	flat	flat	ADJ
taxlaw-2848	183	15	tax	tax	NOUN
taxlaw-2848	183	16	,	,	PUNCT
taxlaw-2848	183	17	supra	supra	PROPN
taxlaw-2848	183	18	note	note	NOUN
taxlaw-2848	183	19	5	5	NUM
taxlaw-2848	183	20	;	;	PUNCT
taxlaw-2848	183	21	weisbach	weisbach	NOUN
taxlaw-2848	183	22	,	,	PUNCT
taxlaw-2848	183	23	does	do	VERB
taxlaw-2848	183	24	the	the	DET
taxlaw-2848	183	25	x	x	ADJ
taxlaw-2848	183	26	-	-	NOUN
taxlaw-2848	183	27	tax	tax	NOUN
taxlaw-2848	183	28	mark	mark	NOUN
taxlaw-2848	183	29	the	the	DET
taxlaw-2848	183	30	spot	spot	NOUN
taxlaw-2848	183	31	?	?	PUNCT
taxlaw-2848	183	32	,	,	PUNCT
taxlaw-2848	183	33	supra	supra	PROPN
taxlaw-2848	183	34	note	note	PROPN
taxlaw-2848	183	35	5	5	NUM
taxlaw-2848	183	36	;	;	PUNCT
taxlaw-2848	183	37	robert	robert	PROPN
taxlaw-2848	183	38	carroll	carroll	PROPN
taxlaw-2848	183	39	and	and	CCONJ
taxlaw-2848	183	40	alan	alan	PROPN
taxlaw-2848	183	41	d.	d.	PROPN
taxlaw-2848	183	42	viard	viard	PROPN
taxlaw-2848	183	43	,	,	PUNCT
taxlaw-2848	183	44	progressive	progressive	ADJ
taxlaw-2848	183	45	consumption	consumption	NOUN
taxlaw-2848	183	46	taxation	taxation	NOUN
taxlaw-2848	183	47	:	:	PUNCT
taxlaw-2848	183	48	the	the	DET
taxlaw-2848	183	49	x	x	NOUN
taxlaw-2848	183	50	-	-	NOUN
taxlaw-2848	183	51	tax	tax	NOUN
taxlaw-2848	183	52	revisited	revisit	VERB
taxlaw-2848	183	53	(	(	PUNCT
taxlaw-2848	183	54	2012	2012	NUM
taxlaw-2848	183	55	)	)	PUNCT
taxlaw-2848	183	56	.	.	PUNCT
taxlaw-2848	184	1	182	182	NUM
taxlaw-2848	184	2	columbia	columbia	PROPN
taxlaw-2848	184	3	journal	journal	PROPN
taxlaw-2848	184	4	of	of	ADP
taxlaw-2848	184	5	tax	tax	NOUN
taxlaw-2848	184	6	law	law	NOUN
taxlaw-2848	184	7	[	[	X
taxlaw-2848	184	8	vol.8:171	vol.8:171	INTJ
taxlaw-2848	184	9	individuals	individual	NOUN
taxlaw-2848	184	10	can	can	AUX
taxlaw-2848	184	11	do	do	VERB
taxlaw-2848	184	12	two	two	NUM
taxlaw-2848	184	13	things	thing	NOUN
taxlaw-2848	184	14	with	with	ADP
taxlaw-2848	184	15	their	their	PRON
taxlaw-2848	184	16	income	income	NOUN
taxlaw-2848	184	17	:	:	PUNCT
taxlaw-2848	184	18	they	they	PRON
taxlaw-2848	184	19	can	can	AUX
taxlaw-2848	184	20	use	use	VERB
taxlaw-2848	184	21	it	it	PRON
taxlaw-2848	184	22	for	for	ADP
taxlaw-2848	184	23	consumption	consumption	NOUN
taxlaw-2848	184	24	or	or	CCONJ
taxlaw-2848	184	25	they	they	PRON
taxlaw-2848	184	26	can	can	AUX
taxlaw-2848	184	27	save	save	VERB
taxlaw-2848	184	28	it	it	PRON
taxlaw-2848	184	29	.	.	PUNCT
taxlaw-2848	185	1	robert	robert	PROPN
taxlaw-2848	185	2	haig	haig	PROPN
taxlaw-2848	185	3	and	and	CCONJ
taxlaw-2848	185	4	henry	henry	PROPN
taxlaw-2848	185	5	simons	simons	PROPN
taxlaw-2848	185	6	proposed	propose	VERB
taxlaw-2848	185	7	defining	define	VERB
taxlaw-2848	185	8	income	income	NOUN
taxlaw-2848	185	9	this	this	DET
taxlaw-2848	185	10	way	way	NOUN
taxlaw-2848	185	11	,	,	PUNCT
taxlaw-2848	185	12	according	accord	VERB
taxlaw-2848	185	13	to	to	ADP
taxlaw-2848	185	14	its	its	PRON
taxlaw-2848	185	15	uses	use	NOUN
taxlaw-2848	185	16	.	.	PUNCT
taxlaw-2848	186	1	in	in	ADP
taxlaw-2848	186	2	their	their	PRON
taxlaw-2848	186	3	formulation	formulation	NOUN
taxlaw-2848	186	4	,	,	PUNCT
taxlaw-2848	186	5	an	an	DET
taxlaw-2848	186	6	individual	individual	NOUN
taxlaw-2848	186	7	’s	’s	PART
taxlaw-2848	186	8	income	income	NOUN
taxlaw-2848	186	9	in	in	ADP
taxlaw-2848	186	10	a	a	DET
taxlaw-2848	186	11	given	give	VERB
taxlaw-2848	186	12	period	period	NOUN
taxlaw-2848	186	13	is	be	AUX
taxlaw-2848	186	14	his	his	PRON
taxlaw-2848	186	15	consumption	consumption	NOUN
taxlaw-2848	186	16	plus	plus	CCONJ
taxlaw-2848	186	17	his	his	PRON
taxlaw-2848	186	18	change	change	NOUN
taxlaw-2848	186	19	in	in	ADP
taxlaw-2848	186	20	net	net	ADJ
taxlaw-2848	186	21	worth	worth	NOUN
taxlaw-2848	186	22	or	or	CCONJ
taxlaw-2848	186	23	savings	saving	NOUN
taxlaw-2848	186	24	.	.	PUNCT
taxlaw-2848	187	1	using	use	VERB
taxlaw-2848	187	2	this	this	DET
taxlaw-2848	187	3	same	same	ADJ
taxlaw-2848	187	4	identity	identity	NOUN
taxlaw-2848	187	5	,	,	PUNCT
taxlaw-2848	187	6	consumption	consumption	NOUN
taxlaw-2848	187	7	is	be	AUX
taxlaw-2848	187	8	income	income	NOUN
taxlaw-2848	187	9	minus	minus	ADP
taxlaw-2848	187	10	changes	change	NOUN
taxlaw-2848	187	11	in	in	ADP
taxlaw-2848	187	12	savings	saving	NOUN
taxlaw-2848	187	13	.	.	PUNCT
taxlaw-2848	188	1	this	this	PRON
taxlaw-2848	188	2	means	mean	VERB
taxlaw-2848	188	3	that	that	SCONJ
taxlaw-2848	188	4	we	we	PRON
taxlaw-2848	188	5	can	can	AUX
taxlaw-2848	188	6	measure	measure	VERB
taxlaw-2848	188	7	consumption	consumption	NOUN
taxlaw-2848	188	8	by	by	ADP
taxlaw-2848	188	9	measuring	measure	VERB
taxlaw-2848	188	10	income	income	NOUN
taxlaw-2848	188	11	and	and	CCONJ
taxlaw-2848	188	12	allowing	allow	VERB
taxlaw-2848	188	13	a	a	DET
taxlaw-2848	188	14	deduction	deduction	NOUN
taxlaw-2848	188	15	for	for	ADP
taxlaw-2848	188	16	savings	saving	NOUN
taxlaw-2848	188	17	(	(	PUNCT
taxlaw-2848	188	18	and	and	CCONJ
taxlaw-2848	188	19	an	an	DET
taxlaw-2848	188	20	inclusion	inclusion	NOUN
taxlaw-2848	188	21	for	for	ADP
taxlaw-2848	188	22	withdrawals	withdrawal	NOUN
taxlaw-2848	188	23	from	from	ADP
taxlaw-2848	188	24	savings	saving	NOUN
taxlaw-2848	188	25	)	)	PUNCT
taxlaw-2848	188	26	.	.	PUNCT
taxlaw-2848	189	1	an	an	DET
taxlaw-2848	189	2	income	income	NOUN
taxlaw-2848	189	3	tax	tax	NOUN
taxlaw-2848	189	4	with	with	ADP
taxlaw-2848	189	5	a	a	DET
taxlaw-2848	189	6	deduction	deduction	NOUN
taxlaw-2848	189	7	for	for	ADP
taxlaw-2848	189	8	savings	saving	NOUN
taxlaw-2848	189	9	(	(	PUNCT
taxlaw-2848	189	10	that	that	ADV
taxlaw-2848	189	11	is	is	ADV
taxlaw-2848	189	12	,	,	PUNCT
taxlaw-2848	189	13	a	a	DET
taxlaw-2848	189	14	consumption	consumption	NOUN
taxlaw-2848	189	15	tax	tax	NOUN
taxlaw-2848	189	16	)	)	PUNCT
taxlaw-2848	189	17	is	be	AUX
taxlaw-2848	189	18	simply	simply	ADV
taxlaw-2848	189	19	a	a	DET
taxlaw-2848	189	20	tax	tax	NOUN
taxlaw-2848	189	21	on	on	ADP
taxlaw-2848	189	22	cash	cash	NOUN
taxlaw-2848	189	23	flows.17	flows.17	PROPN
taxlaw-2848	189	24	taxpayers	taxpayer	NOUN
taxlaw-2848	189	25	have	have	VERB
taxlaw-2848	189	26	income	income	NOUN
taxlaw-2848	189	27	in	in	ADP
taxlaw-2848	189	28	a	a	DET
taxlaw-2848	189	29	given	give	VERB
taxlaw-2848	189	30	year	year	NOUN
taxlaw-2848	189	31	,	,	PUNCT
taxlaw-2848	189	32	say	say	VERB
taxlaw-2848	189	33	as	as	ADP
taxlaw-2848	189	34	salary	salary	NOUN
taxlaw-2848	189	35	or	or	CCONJ
taxlaw-2848	189	36	gains	gain	NOUN
taxlaw-2848	189	37	from	from	ADP
taxlaw-2848	189	38	investments	investment	NOUN
taxlaw-2848	189	39	.	.	PUNCT
taxlaw-2848	190	1	this	this	DET
taxlaw-2848	190	2	income	income	NOUN
taxlaw-2848	190	3	is	be	AUX
taxlaw-2848	190	4	an	an	DET
taxlaw-2848	190	5	inflow	inflow	NOUN
taxlaw-2848	190	6	.	.	PUNCT
taxlaw-2848	191	1	they	they	PRON
taxlaw-2848	191	2	subtract	subtract	VERB
taxlaw-2848	191	3	from	from	ADP
taxlaw-2848	191	4	this	this	PRON
taxlaw-2848	191	5	any	any	DET
taxlaw-2848	191	6	amounts	amount	NOUN
taxlaw-2848	191	7	they	they	PRON
taxlaw-2848	191	8	save	save	VERB
taxlaw-2848	191	9	–	–	PUNCT
taxlaw-2848	191	10	their	their	PRON
taxlaw-2848	191	11	outflows	outflow	NOUN
taxlaw-2848	191	12	.	.	PUNCT
taxlaw-2848	192	1	they	they	PRON
taxlaw-2848	192	2	pay	pay	VERB
taxlaw-2848	192	3	tax	tax	NOUN
taxlaw-2848	192	4	on	on	ADP
taxlaw-2848	192	5	what	what	PRON
taxlaw-2848	192	6	is	be	AUX
taxlaw-2848	192	7	left	leave	VERB
taxlaw-2848	192	8	,	,	PUNCT
taxlaw-2848	192	9	which	which	PRON
taxlaw-2848	192	10	is	be	AUX
taxlaw-2848	192	11	their	their	PRON
taxlaw-2848	192	12	consumption	consumption	NOUN
taxlaw-2848	192	13	.	.	PUNCT
taxlaw-2848	193	1	what	what	PRON
taxlaw-2848	193	2	makes	make	VERB
taxlaw-2848	193	3	this	this	DET
taxlaw-2848	193	4	system	system	NOUN
taxlaw-2848	193	5	so	so	ADV
taxlaw-2848	193	6	attractive	attractive	ADJ
taxlaw-2848	193	7	from	from	ADP
taxlaw-2848	193	8	an	an	DET
taxlaw-2848	193	9	administrative	administrative	ADJ
taxlaw-2848	193	10	and	and	CCONJ
taxlaw-2848	193	11	compliance	compliance	NOUN
taxlaw-2848	193	12	standpoint	standpoint	NOUN
taxlaw-2848	193	13	is	be	AUX
taxlaw-2848	193	14	that	that	SCONJ
taxlaw-2848	193	15	it	it	PRON
taxlaw-2848	193	16	does	do	AUX
taxlaw-2848	193	17	not	not	PART
taxlaw-2848	193	18	need	need	VERB
taxlaw-2848	193	19	to	to	PART
taxlaw-2848	193	20	use	use	VERB
taxlaw-2848	193	21	income	income	NOUN
taxlaw-2848	193	22	tax	tax	NOUN
taxlaw-2848	193	23	accounting	accounting	NOUN
taxlaw-2848	193	24	concepts	concept	NOUN
taxlaw-2848	193	25	such	such	ADJ
taxlaw-2848	193	26	as	as	ADP
taxlaw-2848	193	27	realization	realization	NOUN
taxlaw-2848	193	28	,	,	PUNCT
taxlaw-2848	193	29	basis	basis	NOUN
taxlaw-2848	193	30	,	,	PUNCT
taxlaw-2848	193	31	depreciation	depreciation	NOUN
taxlaw-2848	193	32	,	,	PUNCT
taxlaw-2848	193	33	accrual	accrual	ADJ
taxlaw-2848	193	34	,	,	PUNCT
taxlaw-2848	193	35	inventories	inventory	NOUN
taxlaw-2848	193	36	,	,	PUNCT
taxlaw-2848	193	37	capitalization	capitalization	NOUN
taxlaw-2848	193	38	,	,	PUNCT
taxlaw-2848	193	39	and	and	CCONJ
taxlaw-2848	193	40	the	the	DET
taxlaw-2848	193	41	like	like	ADJ
taxlaw-2848	193	42	.	.	PUNCT
taxlaw-2848	194	1	to	to	PART
taxlaw-2848	194	2	tax	tax	NOUN
taxlaw-2848	194	3	consumption	consumption	NOUN
taxlaw-2848	194	4	,	,	PUNCT
taxlaw-2848	194	5	we	we	PRON
taxlaw-2848	194	6	just	just	ADV
taxlaw-2848	194	7	need	need	VERB
taxlaw-2848	194	8	to	to	PART
taxlaw-2848	194	9	measure	measure	VERB
taxlaw-2848	194	10	inflows	inflow	NOUN
taxlaw-2848	194	11	less	less	ADJ
taxlaw-2848	194	12	outflows	outflow	NOUN
taxlaw-2848	194	13	.	.	PUNCT
taxlaw-2848	195	1	switching	switch	VERB
taxlaw-2848	195	2	to	to	ADP
taxlaw-2848	195	3	a	a	DET
taxlaw-2848	195	4	cash	cash	NOUN
taxlaw-2848	195	5	-	-	PUNCT
taxlaw-2848	195	6	flow	flow	NOUN
taxlaw-2848	195	7	system	system	NOUN
taxlaw-2848	195	8	,	,	PUNCT
taxlaw-2848	195	9	therefore	therefore	ADV
taxlaw-2848	195	10	,	,	PUNCT
taxlaw-2848	195	11	potentially	potentially	ADV
taxlaw-2848	195	12	allows	allow	VERB
taxlaw-2848	195	13	substantial	substantial	ADJ
taxlaw-2848	195	14	simplification	simplification	NOUN
taxlaw-2848	195	15	of	of	ADP
taxlaw-2848	195	16	the	the	DET
taxlaw-2848	195	17	tax	tax	NOUN
taxlaw-2848	195	18	rules	rule	NOUN
taxlaw-2848	195	19	.	.	PUNCT
taxlaw-2848	196	1	a	a	DET
taxlaw-2848	196	2	cash	cash	NOUN
taxlaw-2848	196	3	-	-	PUNCT
taxlaw-2848	196	4	flow	flow	NOUN
taxlaw-2848	196	5	system	system	NOUN
taxlaw-2848	196	6	allows	allow	VERB
taxlaw-2848	196	7	an	an	DET
taxlaw-2848	196	8	immediate	immediate	ADJ
taxlaw-2848	196	9	deduction	deduction	NOUN
taxlaw-2848	196	10	for	for	ADP
taxlaw-2848	196	11	savings	saving	NOUN
taxlaw-2848	196	12	.	.	PUNCT
taxlaw-2848	197	1	students	student	NOUN
taxlaw-2848	197	2	of	of	ADP
taxlaw-2848	197	3	the	the	DET
taxlaw-2848	197	4	tax	tax	NOUN
taxlaw-2848	197	5	law	law	NOUN
taxlaw-2848	197	6	will	will	AUX
taxlaw-2848	197	7	remember	remember	VERB
taxlaw-2848	197	8	that	that	SCONJ
taxlaw-2848	197	9	an	an	DET
taxlaw-2848	197	10	immediate	immediate	ADJ
taxlaw-2848	197	11	deduction	deduction	NOUN
taxlaw-2848	197	12	of	of	ADP
taxlaw-2848	197	13	an	an	DET
taxlaw-2848	197	14	expenditure	expenditure	NOUN
taxlaw-2848	197	15	is	be	AUX
taxlaw-2848	197	16	,	,	PUNCT
taxlaw-2848	197	17	with	with	ADP
taxlaw-2848	197	18	an	an	DET
taxlaw-2848	197	19	exception	exception	NOUN
taxlaw-2848	197	20	discussed	discuss	VERB
taxlaw-2848	197	21	below	below	ADV
taxlaw-2848	197	22	,	,	PUNCT
taxlaw-2848	197	23	the	the	DET
taxlaw-2848	197	24	equivalent	equivalent	NOUN
taxlaw-2848	197	25	of	of	ADP
taxlaw-2848	197	26	not	not	PART
taxlaw-2848	197	27	taxing	tax	VERB
taxlaw-2848	197	28	the	the	DET
taxlaw-2848	197	29	return	return	NOUN
taxlaw-2848	197	30	on	on	ADP
taxlaw-2848	197	31	the	the	DET
taxlaw-2848	197	32	expenditure	expenditure	NOUN
taxlaw-2848	197	33	.	.	PUNCT
taxlaw-2848	198	1	to	to	PART
taxlaw-2848	198	2	illustrate	illustrate	VERB
taxlaw-2848	198	3	,	,	PUNCT
taxlaw-2848	198	4	suppose	suppose	VERB
taxlaw-2848	198	5	you	you	PRON
taxlaw-2848	198	6	purchase	purchase	VERB
taxlaw-2848	198	7	a	a	DET
taxlaw-2848	198	8	share	share	NOUN
taxlaw-2848	198	9	of	of	ADP
taxlaw-2848	198	10	stock	stock	NOUN
taxlaw-2848	198	11	or	or	CCONJ
taxlaw-2848	198	12	a	a	DET
taxlaw-2848	198	13	machine	machine	NOUN
taxlaw-2848	198	14	for	for	ADP
taxlaw-2848	198	15	$	$	SYM
taxlaw-2848	198	16	100	100	NUM
taxlaw-2848	198	17	and	and	CCONJ
taxlaw-2848	198	18	it	it	PRON
taxlaw-2848	198	19	produces	produce	VERB
taxlaw-2848	198	20	a	a	DET
taxlaw-2848	198	21	return	return	NOUN
taxlaw-2848	198	22	of	of	ADP
taxlaw-2848	198	23	$	$	SYM
taxlaw-2848	198	24	110	110	NUM
taxlaw-2848	198	25	in	in	ADP
taxlaw-2848	198	26	one	one	NUM
taxlaw-2848	198	27	year	year	NOUN
taxlaw-2848	198	28	,	,	PUNCT
taxlaw-2848	198	29	for	for	ADP
taxlaw-2848	198	30	a	a	DET
taxlaw-2848	198	31	10	10	NUM
taxlaw-2848	198	32	%	%	NOUN
taxlaw-2848	198	33	rate	rate	NOUN
taxlaw-2848	198	34	of	of	ADP
taxlaw-2848	198	35	return	return	NOUN
taxlaw-2848	198	36	.	.	PUNCT
taxlaw-2848	199	1	an	an	DET
taxlaw-2848	199	2	income	income	NOUN
taxlaw-2848	199	3	tax	tax	NOUN
taxlaw-2848	199	4	would	would	AUX
taxlaw-2848	199	5	give	give	VERB
taxlaw-2848	199	6	you	you	PRON
taxlaw-2848	199	7	basis	basis	NOUN
taxlaw-2848	199	8	of	of	ADP
taxlaw-2848	199	9	$	$	SYM
taxlaw-2848	199	10	100	100	NUM
taxlaw-2848	199	11	,	,	PUNCT
taxlaw-2848	199	12	an	an	DET
taxlaw-2848	199	13	amount	amount	NOUN
taxlaw-2848	199	14	realized	realize	VERB
taxlaw-2848	199	15	of	of	ADP
taxlaw-2848	199	16	$	$	SYM
taxlaw-2848	199	17	110	110	NUM
taxlaw-2848	199	18	,	,	PUNCT
taxlaw-2848	199	19	and	and	CCONJ
taxlaw-2848	199	20	gain	gain	NOUN
taxlaw-2848	199	21	of	of	ADP
taxlaw-2848	199	22	$	$	SYM
taxlaw-2848	199	23	10	10	NUM
taxlaw-2848	199	24	.	.	PUNCT
taxlaw-2848	200	1	at	at	ADP
taxlaw-2848	200	2	a	a	DET
taxlaw-2848	200	3	tax	tax	NOUN
taxlaw-2848	200	4	rate	rate	NOUN
taxlaw-2848	200	5	of	of	ADP
taxlaw-2848	200	6	20	20	NUM
taxlaw-2848	200	7	%	%	NOUN
taxlaw-2848	200	8	,	,	PUNCT
taxlaw-2848	200	9	you	you	PRON
taxlaw-2848	200	10	would	would	AUX
taxlaw-2848	200	11	owe	owe	VERB
taxlaw-2848	200	12	$	$	SYM
taxlaw-2848	200	13	2	2	NUM
taxlaw-2848	200	14	.	.	PUNCT
taxlaw-2848	201	1	a	a	DET
taxlaw-2848	201	2	cash	cash	NOUN
taxlaw-2848	201	3	-	-	PUNCT
taxlaw-2848	201	4	flow	flow	NOUN
taxlaw-2848	201	5	system	system	NOUN
taxlaw-2848	201	6	would	would	AUX
taxlaw-2848	201	7	allow	allow	VERB
taxlaw-2848	201	8	an	an	DET
taxlaw-2848	201	9	immediate	immediate	ADJ
taxlaw-2848	201	10	deduction	deduction	NOUN
taxlaw-2848	201	11	of	of	ADP
taxlaw-2848	201	12	the	the	DET
taxlaw-2848	201	13	$	$	SYM
taxlaw-2848	201	14	100	100	NUM
taxlaw-2848	201	15	purchase	purchase	NOUN
taxlaw-2848	201	16	,	,	PUNCT
taxlaw-2848	201	17	saving	save	VERB
taxlaw-2848	201	18	you	you	PRON
taxlaw-2848	201	19	$	$	SYM
taxlaw-2848	201	20	20	20	NUM
taxlaw-2848	201	21	in	in	ADP
taxlaw-2848	201	22	taxes.18	taxes.18	NOUN
taxlaw-2848	201	23	you	you	PRON
taxlaw-2848	201	24	do	do	AUX
taxlaw-2848	201	25	not	not	PART
taxlaw-2848	201	26	have	have	VERB
taxlaw-2848	201	27	any	any	DET
taxlaw-2848	201	28	basis	basis	NOUN
taxlaw-2848	201	29	in	in	ADP
taxlaw-2848	201	30	the	the	DET
taxlaw-2848	201	31	asset	asset	NOUN
taxlaw-2848	201	32	(	(	PUNCT
taxlaw-2848	201	33	because	because	SCONJ
taxlaw-2848	201	34	you	you	PRON
taxlaw-2848	201	35	deducted	deduct	VERB
taxlaw-2848	201	36	its	its	PRON
taxlaw-2848	201	37	cost	cost	NOUN
taxlaw-2848	201	38	)	)	PUNCT
taxlaw-2848	201	39	,	,	PUNCT
taxlaw-2848	201	40	so	so	CCONJ
taxlaw-2848	201	41	when	when	SCONJ
taxlaw-2848	201	42	you	you	PRON
taxlaw-2848	201	43	get	get	VERB
taxlaw-2848	201	44	the	the	DET
taxlaw-2848	201	45	17	17	NUM
taxlaw-2848	201	46	this	this	DET
taxlaw-2848	201	47	observation	observation	NOUN
taxlaw-2848	201	48	was	be	AUX
taxlaw-2848	201	49	first	first	ADV
taxlaw-2848	201	50	made	make	VERB
taxlaw-2848	201	51	by	by	ADP
taxlaw-2848	201	52	nicholas	nicholas	PROPN
taxlaw-2848	201	53	kaldor	kaldor	PROPN
taxlaw-2848	201	54	,	,	PUNCT
taxlaw-2848	201	55	expenditure	expenditure	NOUN
taxlaw-2848	201	56	tax	tax	NOUN
taxlaw-2848	201	57	(	(	PUNCT
taxlaw-2848	201	58	1955	1955	NUM
taxlaw-2848	201	59	)	)	PUNCT
taxlaw-2848	201	60	.	.	PUNCT
taxlaw-2848	202	1	andrews	andrews	PROPN
taxlaw-2848	202	2	,	,	PUNCT
taxlaw-2848	202	3	supra	supra	PROPN
taxlaw-2848	202	4	note	note	PROPN
taxlaw-2848	202	5	16	16	NUM
taxlaw-2848	202	6	,	,	PUNCT
taxlaw-2848	202	7	expanded	expand	VERB
taxlaw-2848	202	8	on	on	ADP
taxlaw-2848	202	9	and	and	CCONJ
taxlaw-2848	202	10	developed	develop	VERB
taxlaw-2848	202	11	the	the	DET
taxlaw-2848	202	12	idea	idea	NOUN
taxlaw-2848	202	13	.	.	PUNCT
taxlaw-2848	203	1	18	18	NUM
taxlaw-2848	203	2	the	the	DET
taxlaw-2848	203	3	deduction	deduction	NOUN
taxlaw-2848	203	4	either	either	CCONJ
taxlaw-2848	203	5	reduces	reduce	VERB
taxlaw-2848	203	6	taxes	taxis	NOUN
taxlaw-2848	203	7	you	you	PRON
taxlaw-2848	203	8	would	would	AUX
taxlaw-2848	203	9	otherwise	otherwise	ADV
taxlaw-2848	203	10	owe	owe	VERB
taxlaw-2848	203	11	,	,	PUNCT
taxlaw-2848	203	12	or	or	CCONJ
taxlaw-2848	203	13	if	if	SCONJ
taxlaw-2848	203	14	you	you	PRON
taxlaw-2848	203	15	do	do	AUX
taxlaw-2848	203	16	not	not	PART
taxlaw-2848	203	17	otherwise	otherwise	ADV
taxlaw-2848	203	18	owe	owe	VERB
taxlaw-2848	203	19	$	$	SYM
taxlaw-2848	203	20	20	20	NUM
taxlaw-2848	203	21	,	,	PUNCT
taxlaw-2848	203	22	would	would	AUX
taxlaw-2848	203	23	,	,	PUNCT
taxlaw-2848	203	24	in	in	ADP
taxlaw-2848	203	25	a	a	DET
taxlaw-2848	203	26	pure	pure	ADJ
taxlaw-2848	203	27	cash	cash	NOUN
taxlaw-2848	203	28	-	-	PUNCT
taxlaw-2848	203	29	flow	flow	NOUN
taxlaw-2848	203	30	tax	tax	NOUN
taxlaw-2848	203	31	,	,	PUNCT
taxlaw-2848	203	32	be	be	AUX
taxlaw-2848	203	33	refundable	refundable	ADJ
taxlaw-2848	203	34	.	.	PUNCT
taxlaw-2848	204	1	the	the	DET
taxlaw-2848	204	2	brady	brady	PROPN
taxlaw-2848	204	3	plan	plan	NOUN
taxlaw-2848	204	4	does	do	AUX
taxlaw-2848	204	5	not	not	PART
taxlaw-2848	204	6	refund	refund	VERB
taxlaw-2848	204	7	losses	loss	NOUN
taxlaw-2848	204	8	.	.	PUNCT
taxlaw-2848	205	1	instead	instead	ADV
taxlaw-2848	205	2	,	,	PUNCT
taxlaw-2848	205	3	it	it	PRON
taxlaw-2848	205	4	allows	allow	VERB
taxlaw-2848	205	5	unlimited	unlimited	ADJ
taxlaw-2848	205	6	carry	carry	VERB
taxlaw-2848	205	7	forwards	forward	NOUN
taxlaw-2848	205	8	with	with	ADP
taxlaw-2848	205	9	interest	interest	NOUN
taxlaw-2848	205	10	,	,	PUNCT
taxlaw-2848	205	11	which	which	PRON
taxlaw-2848	205	12	in	in	ADP
taxlaw-2848	205	13	economic	economic	ADJ
taxlaw-2848	205	14	terms	term	NOUN
taxlaw-2848	205	15	is	be	AUX
taxlaw-2848	205	16	roughly	roughly	ADV
taxlaw-2848	205	17	the	the	DET
taxlaw-2848	205	18	same	same	ADJ
taxlaw-2848	205	19	thing	thing	NOUN
taxlaw-2848	205	20	.	.	PUNCT
taxlaw-2848	206	1	in	in	ADP
taxlaw-2848	206	2	the	the	DET
taxlaw-2848	206	3	example	example	NOUN
taxlaw-2848	206	4	,	,	PUNCT
taxlaw-2848	206	5	you	you	PRON
taxlaw-2848	206	6	would	would	AUX
taxlaw-2848	206	7	carryforward	carryforward	VERB
taxlaw-2848	206	8	the	the	DET
taxlaw-2848	206	9	$	$	SYM
taxlaw-2848	206	10	100	100	NUM
taxlaw-2848	206	11	loss	loss	NOUN
taxlaw-2848	206	12	,	,	PUNCT
taxlaw-2848	206	13	increasing	increase	VERB
taxlaw-2848	206	14	it	it	PRON
taxlaw-2848	206	15	by	by	ADP
taxlaw-2848	206	16	$	$	SYM
taxlaw-2848	206	17	10	10	NUM
taxlaw-2848	206	18	,	,	PUNCT
taxlaw-2848	206	19	to	to	PART
taxlaw-2848	206	20	have	have	VERB
taxlaw-2848	206	21	a	a	DET
taxlaw-2848	206	22	$	$	SYM
taxlaw-2848	206	23	110	110	NUM
taxlaw-2848	206	24	loss	loss	NOUN
taxlaw-2848	206	25	which	which	PRON
taxlaw-2848	206	26	could	could	AUX
taxlaw-2848	206	27	be	be	AUX
taxlaw-2848	206	28	used	use	VERB
taxlaw-2848	206	29	against	against	ADP
taxlaw-2848	206	30	the	the	DET
taxlaw-2848	206	31	$	$	SYM
taxlaw-2848	206	32	110	110	NUM
taxlaw-2848	206	33	of	of	ADP
taxlaw-2848	206	34	income	income	NOUN
taxlaw-2848	206	35	.	.	PUNCT
taxlaw-2848	207	1	2017	2017	NUM
taxlaw-2848	207	2	]	]	PUNCT
taxlaw-2848	207	3	a	a	DET
taxlaw-2848	207	4	guide	guide	NOUN
taxlaw-2848	207	5	to	to	ADP
taxlaw-2848	207	6	the	the	DET
taxlaw-2848	207	7	gop	gop	PROPN
taxlaw-2848	207	8	tax	tax	NOUN
taxlaw-2848	207	9	plan	plan	NOUN
taxlaw-2848	207	10	183	183	NUM
taxlaw-2848	207	11	$	$	SYM
taxlaw-2848	207	12	110	110	NUM
taxlaw-2848	207	13	the	the	DET
taxlaw-2848	207	14	next	next	ADJ
taxlaw-2848	207	15	year	year	NOUN
taxlaw-2848	207	16	,	,	PUNCT
taxlaw-2848	207	17	you	you	PRON
taxlaw-2848	207	18	have	have	VERB
taxlaw-2848	207	19	$	$	SYM
taxlaw-2848	207	20	110	110	NUM
taxlaw-2848	207	21	of	of	ADP
taxlaw-2848	207	22	gain	gain	NOUN
taxlaw-2848	207	23	,	,	PUNCT
taxlaw-2848	207	24	and	and	CCONJ
taxlaw-2848	207	25	owe	owe	VERB
taxlaw-2848	207	26	$	$	SYM
taxlaw-2848	207	27	22	22	NUM
taxlaw-2848	207	28	in	in	ADP
taxlaw-2848	207	29	taxes	taxis	NOUN
taxlaw-2848	207	30	.	.	PUNCT
taxlaw-2848	208	1	but	but	CCONJ
taxlaw-2848	208	2	note	note	VERB
taxlaw-2848	208	3	that	that	SCONJ
taxlaw-2848	208	4	the	the	DET
taxlaw-2848	208	5	$	$	SYM
taxlaw-2848	208	6	22	22	NUM
taxlaw-2848	208	7	you	you	PRON
taxlaw-2848	208	8	owe	owe	VERB
taxlaw-2848	208	9	next	next	ADJ
taxlaw-2848	208	10	year	year	NOUN
taxlaw-2848	208	11	is	be	AUX
taxlaw-2848	208	12	just	just	ADV
taxlaw-2848	208	13	the	the	DET
taxlaw-2848	208	14	future	future	ADJ
taxlaw-2848	208	15	value	value	NOUN
taxlaw-2848	208	16	of	of	ADP
taxlaw-2848	208	17	the	the	DET
taxlaw-2848	208	18	$	$	SYM
taxlaw-2848	208	19	20	20	NUM
taxlaw-2848	208	20	in	in	ADP
taxlaw-2848	208	21	taxes	taxis	NOUN
taxlaw-2848	208	22	that	that	PRON
taxlaw-2848	208	23	you	you	PRON
taxlaw-2848	208	24	saved	save	VERB
taxlaw-2848	208	25	this	this	DET
taxlaw-2848	208	26	year	year	NOUN
taxlaw-2848	208	27	(	(	PUNCT
taxlaw-2848	208	28	at	at	ADP
taxlaw-2848	208	29	the	the	DET
taxlaw-2848	208	30	10	10	NUM
taxlaw-2848	208	31	%	%	NOUN
taxlaw-2848	208	32	market	market	NOUN
taxlaw-2848	208	33	rate	rate	NOUN
taxlaw-2848	208	34	of	of	ADP
taxlaw-2848	208	35	return	return	NOUN
taxlaw-2848	208	36	)	)	PUNCT
taxlaw-2848	208	37	.	.	PUNCT
taxlaw-2848	209	1	in	in	ADP
taxlaw-2848	209	2	present	present	ADJ
taxlaw-2848	209	3	value	value	NOUN
taxlaw-2848	209	4	terms	term	NOUN
taxlaw-2848	209	5	,	,	PUNCT
taxlaw-2848	209	6	you	you	PRON
taxlaw-2848	209	7	owe	owe	VERB
taxlaw-2848	209	8	no	no	DET
taxlaw-2848	209	9	tax	tax	NOUN
taxlaw-2848	209	10	.	.	PUNCT
taxlaw-2848	210	1	in	in	ADP
taxlaw-2848	210	2	fact	fact	NOUN
taxlaw-2848	210	3	,	,	PUNCT
taxlaw-2848	210	4	if	if	SCONJ
taxlaw-2848	210	5	you	you	PRON
taxlaw-2848	210	6	wanted	want	VERB
taxlaw-2848	210	7	,	,	PUNCT
taxlaw-2848	210	8	you	you	PRON
taxlaw-2848	210	9	could	could	AUX
taxlaw-2848	210	10	invest	invest	VERB
taxlaw-2848	210	11	the	the	DET
taxlaw-2848	210	12	$	$	SYM
taxlaw-2848	210	13	20	20	NUM
taxlaw-2848	210	14	tax	tax	NOUN
taxlaw-2848	210	15	savings	saving	NOUN
taxlaw-2848	210	16	at	at	ADP
taxlaw-2848	210	17	the	the	DET
taxlaw-2848	210	18	10	10	NUM
taxlaw-2848	210	19	%	%	NOUN
taxlaw-2848	210	20	market	market	NOUN
taxlaw-2848	210	21	rate	rate	NOUN
taxlaw-2848	210	22	of	of	ADP
taxlaw-2848	210	23	return	return	NOUN
taxlaw-2848	210	24	and	and	CCONJ
taxlaw-2848	210	25	have	have	VERB
taxlaw-2848	210	26	$	$	SYM
taxlaw-2848	210	27	22	22	NUM
taxlaw-2848	210	28	next	next	ADJ
taxlaw-2848	210	29	year	year	NOUN
taxlaw-2848	210	30	,	,	PUNCT
taxlaw-2848	210	31	so	so	SCONJ
taxlaw-2848	210	32	that	that	SCONJ
taxlaw-2848	210	33	you	you	PRON
taxlaw-2848	210	34	will	will	AUX
taxlaw-2848	210	35	have	have	VERB
taxlaw-2848	210	36	exactly	exactly	ADV
taxlaw-2848	210	37	enough	enough	ADJ
taxlaw-2848	210	38	to	to	PART
taxlaw-2848	210	39	pay	pay	VERB
taxlaw-2848	210	40	the	the	DET
taxlaw-2848	210	41	tax.19	tax.19	NOUN
taxlaw-2848	210	42	in	in	ADP
taxlaw-2848	210	43	this	this	DET
taxlaw-2848	210	44	case	case	NOUN
taxlaw-2848	210	45	,	,	PUNCT
taxlaw-2848	210	46	the	the	DET
taxlaw-2848	210	47	tax	tax	NOUN
taxlaw-2848	210	48	has	have	VERB
taxlaw-2848	210	49	no	no	DET
taxlaw-2848	210	50	effect	effect	NOUN
taxlaw-2848	210	51	on	on	ADP
taxlaw-2848	210	52	you	you	PRON
taxlaw-2848	210	53	at	at	ADV
taxlaw-2848	210	54	all	all	ADV
taxlaw-2848	210	55	:	:	PUNCT
taxlaw-2848	210	56	you	you	PRON
taxlaw-2848	210	57	get	get	VERB
taxlaw-2848	210	58	the	the	DET
taxlaw-2848	210	59	refund	refund	NOUN
taxlaw-2848	210	60	,	,	PUNCT
taxlaw-2848	210	61	put	put	VERB
taxlaw-2848	210	62	it	it	PRON
taxlaw-2848	210	63	in	in	ADP
taxlaw-2848	210	64	the	the	DET
taxlaw-2848	210	65	bank	bank	NOUN
taxlaw-2848	210	66	,	,	PUNCT
taxlaw-2848	210	67	and	and	CCONJ
taxlaw-2848	210	68	take	take	VERB
taxlaw-2848	210	69	it	it	PRON
taxlaw-2848	210	70	out	out	ADP
taxlaw-2848	210	71	of	of	ADP
taxlaw-2848	210	72	the	the	DET
taxlaw-2848	210	73	bank	bank	NOUN
taxlaw-2848	210	74	at	at	ADP
taxlaw-2848	210	75	a	a	DET
taxlaw-2848	210	76	future	future	ADJ
taxlaw-2848	210	77	date	date	NOUN
taxlaw-2848	210	78	to	to	PART
taxlaw-2848	210	79	pay	pay	VERB
taxlaw-2848	210	80	the	the	DET
taxlaw-2848	210	81	tax	tax	NOUN
taxlaw-2848	210	82	.	.	PUNCT
taxlaw-2848	211	1	your	your	PRON
taxlaw-2848	211	2	investment	investment	NOUN
taxlaw-2848	211	3	is	be	AUX
taxlaw-2848	211	4	unaffected	unaffected	ADJ
taxlaw-2848	211	5	.	.	PUNCT
taxlaw-2848	212	1	therefore	therefore	ADV
taxlaw-2848	212	2	,	,	PUNCT
taxlaw-2848	212	3	in	in	ADP
taxlaw-2848	212	4	a	a	DET
taxlaw-2848	212	5	cash	cash	NOUN
taxlaw-2848	212	6	-	-	PUNCT
taxlaw-2848	212	7	flow	flow	NOUN
taxlaw-2848	212	8	system	system	NOUN
taxlaw-2848	212	9	,	,	PUNCT
taxlaw-2848	212	10	the	the	DET
taxlaw-2848	212	11	investment	investment	NOUN
taxlaw-2848	212	12	bears	bear	VERB
taxlaw-2848	212	13	no	no	DET
taxlaw-2848	212	14	effective	effective	ADJ
taxlaw-2848	212	15	tax	tax	NOUN
taxlaw-2848	212	16	.	.	PUNCT
taxlaw-2848	213	1	as	as	SCONJ
taxlaw-2848	213	2	the	the	DET
taxlaw-2848	213	3	brady	brady	PROPN
taxlaw-2848	213	4	plan	plan	NOUN
taxlaw-2848	213	5	puts	put	VERB
taxlaw-2848	213	6	it	it	PRON
taxlaw-2848	213	7	,	,	PUNCT
taxlaw-2848	213	8	the	the	DET
taxlaw-2848	213	9	effective	effective	ADJ
taxlaw-2848	213	10	marginal	marginal	ADJ
taxlaw-2848	213	11	tax	tax	NOUN
taxlaw-2848	213	12	rate	rate	NOUN
taxlaw-2848	213	13	on	on	ADP
taxlaw-2848	213	14	new	new	ADJ
taxlaw-2848	213	15	investment	investment	NOUN
taxlaw-2848	213	16	in	in	ADP
taxlaw-2848	213	17	a	a	DET
taxlaw-2848	213	18	cash	cash	NOUN
taxlaw-2848	213	19	-	-	PUNCT
taxlaw-2848	213	20	flow	flow	NOUN
taxlaw-2848	213	21	system	system	NOUN
taxlaw-2848	213	22	is	be	AUX
taxlaw-2848	213	23	zero	zero	NUM
taxlaw-2848	213	24	.	.	PUNCT
taxlaw-2848	214	1	note	note	VERB
taxlaw-2848	214	2	that	that	SCONJ
taxlaw-2848	214	3	this	this	PRON
taxlaw-2848	214	4	is	be	AUX
taxlaw-2848	214	5	true	true	ADJ
taxlaw-2848	214	6	regardless	regardless	ADV
taxlaw-2848	214	7	of	of	ADP
taxlaw-2848	214	8	the	the	DET
taxlaw-2848	214	9	tax	tax	NOUN
taxlaw-2848	214	10	rate	rate	NOUN
taxlaw-2848	214	11	.	.	PUNCT
taxlaw-2848	215	1	if	if	SCONJ
taxlaw-2848	215	2	the	the	DET
taxlaw-2848	215	3	rate	rate	NOUN
taxlaw-2848	215	4	were	be	AUX
taxlaw-2848	215	5	,	,	PUNCT
taxlaw-2848	215	6	say	say	INTJ
taxlaw-2848	215	7	,	,	PUNCT
taxlaw-2848	215	8	70	70	NUM
taxlaw-2848	215	9	%	%	NOUN
taxlaw-2848	215	10	,	,	PUNCT
taxlaw-2848	215	11	the	the	DET
taxlaw-2848	215	12	same	same	ADJ
taxlaw-2848	215	13	analysis	analysis	NOUN
taxlaw-2848	215	14	would	would	AUX
taxlaw-2848	215	15	hold	hold	VERB
taxlaw-2848	215	16	.	.	PUNCT
taxlaw-2848	216	1	the	the	DET
taxlaw-2848	216	2	deduction	deduction	NOUN
taxlaw-2848	216	3	for	for	ADP
taxlaw-2848	216	4	the	the	DET
taxlaw-2848	216	5	initial	initial	ADJ
taxlaw-2848	216	6	investment	investment	NOUN
taxlaw-2848	216	7	of	of	ADP
taxlaw-2848	216	8	$	$	SYM
taxlaw-2848	216	9	100	100	NUM
taxlaw-2848	216	10	would	would	AUX
taxlaw-2848	216	11	be	be	AUX
taxlaw-2848	216	12	worth	worth	ADJ
taxlaw-2848	216	13	$	$	SYM
taxlaw-2848	216	14	70	70	NUM
taxlaw-2848	216	15	and	and	CCONJ
taxlaw-2848	216	16	the	the	DET
taxlaw-2848	216	17	tax	tax	NOUN
taxlaw-2848	216	18	on	on	ADP
taxlaw-2848	216	19	the	the	DET
taxlaw-2848	216	20	return	return	NOUN
taxlaw-2848	216	21	of	of	ADP
taxlaw-2848	216	22	$	$	SYM
taxlaw-2848	216	23	110	110	NUM
taxlaw-2848	216	24	would	would	AUX
taxlaw-2848	216	25	be	be	AUX
taxlaw-2848	216	26	$	$	SYM
taxlaw-2848	216	27	77	77	NUM
taxlaw-2848	216	28	.	.	PUNCT
taxlaw-2848	217	1	the	the	DET
taxlaw-2848	217	2	present	present	ADJ
taxlaw-2848	217	3	value	value	NOUN
taxlaw-2848	217	4	of	of	ADP
taxlaw-2848	217	5	these	these	DET
taxlaw-2848	217	6	flows	flow	NOUN
taxlaw-2848	217	7	is	be	AUX
taxlaw-2848	217	8	$	$	SYM
taxlaw-2848	217	9	0	0	NUM
taxlaw-2848	217	10	.	.	PUNCT
taxlaw-2848	218	1	because	because	SCONJ
taxlaw-2848	218	2	the	the	DET
taxlaw-2848	218	3	effective	effective	ADJ
taxlaw-2848	218	4	marginal	marginal	ADJ
taxlaw-2848	218	5	tax	tax	NOUN
taxlaw-2848	218	6	rate	rate	NOUN
taxlaw-2848	218	7	on	on	ADP
taxlaw-2848	218	8	new	new	ADJ
taxlaw-2848	218	9	investment	investment	NOUN
taxlaw-2848	218	10	is	be	AUX
taxlaw-2848	218	11	zero	zero	NUM
taxlaw-2848	218	12	,	,	PUNCT
taxlaw-2848	218	13	the	the	DET
taxlaw-2848	218	14	nominal	nominal	ADJ
taxlaw-2848	218	15	rate	rate	NOUN
taxlaw-2848	218	16	does	do	AUX
taxlaw-2848	218	17	not	not	PART
taxlaw-2848	218	18	matter	matter	VERB
taxlaw-2848	218	19	for	for	ADP
taxlaw-2848	218	20	new	new	ADJ
taxlaw-2848	218	21	investment	investment	NOUN
taxlaw-2848	218	22	.	.	PUNCT
taxlaw-2848	219	1	an	an	DET
taxlaw-2848	219	2	exception	exception	NOUN
taxlaw-2848	219	3	to	to	ADP
taxlaw-2848	219	4	this	this	DET
taxlaw-2848	219	5	conclusion	conclusion	NOUN
taxlaw-2848	219	6	is	be	AUX
taxlaw-2848	219	7	if	if	SCONJ
taxlaw-2848	219	8	the	the	DET
taxlaw-2848	219	9	investment	investment	NOUN
taxlaw-2848	219	10	produces	produce	VERB
taxlaw-2848	219	11	higher	high	ADJ
taxlaw-2848	219	12	returns	return	NOUN
taxlaw-2848	219	13	than	than	SCONJ
taxlaw-2848	219	14	are	be	AUX
taxlaw-2848	219	15	otherwise	otherwise	ADV
taxlaw-2848	219	16	available	available	ADJ
taxlaw-2848	219	17	in	in	ADP
taxlaw-2848	219	18	the	the	DET
taxlaw-2848	219	19	market	market	NOUN
taxlaw-2848	219	20	(	(	PUNCT
taxlaw-2848	219	21	adjusting	adjust	VERB
taxlaw-2848	219	22	for	for	ADP
taxlaw-2848	219	23	risk).20	risk).20	PROPN
taxlaw-2848	219	24	these	these	DET
taxlaw-2848	219	25	returns	return	NOUN
taxlaw-2848	219	26	are	be	AUX
taxlaw-2848	219	27	variously	variously	ADV
taxlaw-2848	219	28	called	call	VERB
taxlaw-2848	219	29	“	"	PUNCT
taxlaw-2848	219	30	inframarginal	inframarginal	ADJ
taxlaw-2848	219	31	returns	return	NOUN
taxlaw-2848	219	32	,	,	PUNCT
taxlaw-2848	219	33	”	"	PUNCT
taxlaw-2848	219	34	“	"	PUNCT
taxlaw-2848	219	35	rents	rent	NOUN
taxlaw-2848	219	36	,	,	PUNCT
taxlaw-2848	219	37	”	"	PUNCT
taxlaw-2848	219	38	or	or	CCONJ
taxlaw-2848	219	39	“	"	PUNCT
taxlaw-2848	219	40	economic	economic	ADJ
taxlaw-2848	219	41	profits	profit	NOUN
taxlaw-2848	219	42	.	.	PUNCT
taxlaw-2848	219	43	”	"	PUNCT
taxlaw-2848	220	1	to	to	PART
taxlaw-2848	220	2	illustrate	illustrate	VERB
taxlaw-2848	220	3	,	,	PUNCT
taxlaw-2848	220	4	suppose	suppose	VERB
taxlaw-2848	220	5	that	that	SCONJ
taxlaw-2848	220	6	the	the	DET
taxlaw-2848	220	7	market	market	NOUN
taxlaw-2848	220	8	rate	rate	NOUN
taxlaw-2848	220	9	of	of	ADP
taxlaw-2848	220	10	return	return	NOUN
taxlaw-2848	220	11	is	be	AUX
taxlaw-2848	220	12	10	10	NUM
taxlaw-2848	220	13	%	%	NOUN
taxlaw-2848	220	14	but	but	CCONJ
taxlaw-2848	220	15	the	the	DET
taxlaw-2848	220	16	investment	investment	NOUN
taxlaw-2848	220	17	has	have	VERB
taxlaw-2848	220	18	a	a	DET
taxlaw-2848	220	19	yield	yield	NOUN
taxlaw-2848	220	20	of	of	ADP
taxlaw-2848	220	21	20	20	NUM
taxlaw-2848	220	22	%	%	NOUN
taxlaw-2848	220	23	,	,	PUNCT
taxlaw-2848	220	24	so	so	SCONJ
taxlaw-2848	220	25	that	that	SCONJ
taxlaw-2848	220	26	in	in	ADP
taxlaw-2848	220	27	one	one	NUM
taxlaw-2848	220	28	year	year	NOUN
taxlaw-2848	220	29	you	you	PRON
taxlaw-2848	220	30	get	get	VERB
taxlaw-2848	220	31	back	back	ADV
taxlaw-2848	220	32	$	$	SYM
taxlaw-2848	220	33	120	120	NUM
taxlaw-2848	220	34	instead	instead	ADV
taxlaw-2848	220	35	of	of	ADP
taxlaw-2848	220	36	$	$	SYM
taxlaw-2848	220	37	110	110	NUM
taxlaw-2848	220	38	.	.	PUNCT
taxlaw-2848	221	1	in	in	ADP
taxlaw-2848	221	2	the	the	DET
taxlaw-2848	221	3	year	year	NOUN
taxlaw-2848	221	4	of	of	ADP
taxlaw-2848	221	5	the	the	DET
taxlaw-2848	221	6	investment	investment	NOUN
taxlaw-2848	221	7	,	,	PUNCT
taxlaw-2848	221	8	you	you	PRON
taxlaw-2848	221	9	save	save	VERB
taxlaw-2848	221	10	$	$	SYM
taxlaw-2848	221	11	20	20	NUM
taxlaw-2848	221	12	in	in	ADP
taxlaw-2848	221	13	tax	tax	NOUN
taxlaw-2848	221	14	.	.	PUNCT
taxlaw-2848	222	1	the	the	DET
taxlaw-2848	222	2	next	next	ADJ
taxlaw-2848	222	3	year	year	NOUN
taxlaw-2848	222	4	,	,	PUNCT
taxlaw-2848	222	5	you	you	PRON
taxlaw-2848	222	6	have	have	VERB
taxlaw-2848	222	7	$	$	SYM
taxlaw-2848	222	8	120	120	NUM
taxlaw-2848	222	9	in	in	ADP
taxlaw-2848	222	10	incoming	incoming	ADJ
taxlaw-2848	222	11	cash	cash	NOUN
taxlaw-2848	222	12	flows	flow	NOUN
taxlaw-2848	222	13	,	,	PUNCT
taxlaw-2848	222	14	so	so	SCONJ
taxlaw-2848	222	15	you	you	PRON
taxlaw-2848	222	16	owe	owe	VERB
taxlaw-2848	222	17	$	$	SYM
taxlaw-2848	222	18	24	24	NUM
taxlaw-2848	222	19	in	in	ADP
taxlaw-2848	222	20	tax	tax	NOUN
taxlaw-2848	222	21	.	.	PUNCT
taxlaw-2848	223	1	the	the	DET
taxlaw-2848	223	2	amount	amount	NOUN
taxlaw-2848	223	3	you	you	PRON
taxlaw-2848	223	4	owe	owe	VERB
taxlaw-2848	223	5	,	,	PUNCT
taxlaw-2848	223	6	$	$	SYM
taxlaw-2848	223	7	24	24	NUM
taxlaw-2848	223	8	,	,	PUNCT
taxlaw-2848	223	9	is	be	AUX
taxlaw-2848	223	10	$	$	SYM
taxlaw-2848	223	11	2	2	NUM
taxlaw-2848	223	12	more	more	ADJ
taxlaw-2848	223	13	than	than	ADP
taxlaw-2848	223	14	in	in	ADP
taxlaw-2848	223	15	the	the	DET
taxlaw-2848	223	16	$	$	SYM
taxlaw-2848	223	17	22	22	NUM
taxlaw-2848	223	18	owed	owe	VERB
taxlaw-2848	223	19	in	in	ADP
taxlaw-2848	223	20	the	the	DET
taxlaw-2848	223	21	prior	prior	ADJ
taxlaw-2848	223	22	case	case	NOUN
taxlaw-2848	223	23	when	when	SCONJ
taxlaw-2848	223	24	you	you	PRON
taxlaw-2848	223	25	only	only	ADV
taxlaw-2848	223	26	received	receive	VERB
taxlaw-2848	223	27	the	the	DET
taxlaw-2848	223	28	market	market	NOUN
taxlaw-2848	223	29	rate	rate	NOUN
taxlaw-2848	223	30	of	of	ADP
taxlaw-2848	223	31	return	return	NOUN
taxlaw-2848	223	32	.	.	PUNCT
taxlaw-2848	224	1	the	the	DET
taxlaw-2848	224	2	additional	additional	ADJ
taxlaw-2848	224	3	$	$	SYM
taxlaw-2848	224	4	2	2	NUM
taxlaw-2848	224	5	is	be	AUX
taxlaw-2848	224	6	the	the	DET
taxlaw-2848	224	7	20	20	NUM
taxlaw-2848	224	8	%	%	NOUN
taxlaw-2848	224	9	tax	tax	NOUN
taxlaw-2848	224	10	on	on	ADP
taxlaw-2848	224	11	the	the	DET
taxlaw-2848	224	12	$	$	SYM
taxlaw-2848	224	13	10	10	NUM
taxlaw-2848	224	14	you	you	PRON
taxlaw-2848	224	15	earned	earn	VERB
taxlaw-2848	224	16	that	that	PRON
taxlaw-2848	224	17	is	be	AUX
taxlaw-2848	224	18	above	above	ADP
taxlaw-2848	224	19	the	the	DET
taxlaw-2848	224	20	normal	normal	ADJ
taxlaw-2848	224	21	market	market	NOUN
taxlaw-2848	224	22	rate	rate	NOUN
taxlaw-2848	224	23	of	of	ADP
taxlaw-2848	224	24	return	return	NOUN
taxlaw-2848	224	25	.	.	PUNCT
taxlaw-2848	225	1	if	if	SCONJ
taxlaw-2848	225	2	you	you	PRON
taxlaw-2848	225	3	put	put	VERB
taxlaw-2848	225	4	your	your	PRON
taxlaw-2848	225	5	tax	tax	NOUN
taxlaw-2848	225	6	refund	refund	NOUN
taxlaw-2848	225	7	of	of	ADP
taxlaw-2848	225	8	$	$	SYM
taxlaw-2848	225	9	20	20	NUM
taxlaw-2848	225	10	in	in	ADP
taxlaw-2848	225	11	the	the	DET
taxlaw-2848	225	12	bank	bank	NOUN
taxlaw-2848	225	13	,	,	PUNCT
taxlaw-2848	225	14	you	you	PRON
taxlaw-2848	225	15	would	would	AUX
taxlaw-2848	225	16	have	have	VERB
taxlaw-2848	225	17	only	only	ADV
taxlaw-2848	225	18	$	$	SYM
taxlaw-2848	225	19	22	22	NUM
taxlaw-2848	225	20	next	next	ADJ
taxlaw-2848	225	21	year	year	NOUN
taxlaw-2848	225	22	.	.	PUNCT
taxlaw-2848	226	1	you	you	PRON
taxlaw-2848	226	2	would	would	AUX
taxlaw-2848	226	3	have	have	VERB
taxlaw-2848	226	4	to	to	PART
taxlaw-2848	226	5	dig	dig	VERB
taxlaw-2848	226	6	into	into	ADP
taxlaw-2848	226	7	your	your	PRON
taxlaw-2848	226	8	own	own	ADJ
taxlaw-2848	226	9	pocket	pocket	NOUN
taxlaw-2848	226	10	to	to	PART
taxlaw-2848	226	11	find	find	VERB
taxlaw-2848	226	12	the	the	DET
taxlaw-2848	226	13	additional	additional	ADJ
taxlaw-2848	226	14	$	$	SYM
taxlaw-2848	226	15	2	2	NUM
taxlaw-2848	226	16	that	that	PRON
taxlaw-2848	226	17	you	you	PRON
taxlaw-2848	226	18	owe	owe	VERB
taxlaw-2848	226	19	.	.	PUNCT
taxlaw-2848	227	1	this	this	DET
taxlaw-2848	227	2	analysis	analysis	NOUN
taxlaw-2848	227	3	allows	allow	VERB
taxlaw-2848	227	4	us	we	PRON
taxlaw-2848	227	5	to	to	PART
taxlaw-2848	227	6	describe	describe	VERB
taxlaw-2848	227	7	a	a	DET
taxlaw-2848	227	8	consumption	consumption	NOUN
taxlaw-2848	227	9	tax	tax	NOUN
taxlaw-2848	227	10	more	more	ADV
taxlaw-2848	227	11	precisely	precisely	ADV
taxlaw-2848	227	12	(	(	PUNCT
taxlaw-2848	227	13	which	which	PRON
taxlaw-2848	227	14	will	will	AUX
taxlaw-2848	227	15	end	end	VERB
taxlaw-2848	227	16	up	up	ADP
taxlaw-2848	227	17	being	be	AUX
taxlaw-2848	227	18	important	important	ADJ
taxlaw-2848	227	19	in	in	ADP
taxlaw-2848	227	20	thinking	think	VERB
taxlaw-2848	227	21	about	about	ADP
taxlaw-2848	227	22	the	the	DET
taxlaw-2848	227	23	structure	structure	NOUN
taxlaw-2848	227	24	of	of	ADP
taxlaw-2848	227	25	the	the	DET
taxlaw-2848	227	26	brady	brady	PROPN
taxlaw-2848	227	27	plan	plan	PROPN
taxlaw-2848	227	28	)	)	PUNCT
taxlaw-2848	227	29	.	.	PUNCT
taxlaw-2848	228	1	there	there	PRON
taxlaw-2848	228	2	are	be	VERB
taxlaw-2848	228	3	two	two	NUM
taxlaw-2848	228	4	sources	source	NOUN
taxlaw-2848	228	5	of	of	ADP
taxlaw-2848	228	6	income	income	NOUN
taxlaw-2848	228	7	:	:	PUNCT
taxlaw-2848	228	8	income	income	NOUN
taxlaw-2848	228	9	from	from	ADP
taxlaw-2848	228	10	labor	labor	NOUN
taxlaw-2848	228	11	and	and	CCONJ
taxlaw-2848	228	12	income	income	NOUN
taxlaw-2848	228	13	from	from	ADP
taxlaw-2848	228	14	saving	save	VERB
taxlaw-2848	228	15	and	and	CCONJ
taxlaw-2848	228	16	investing	investing	NOUN
taxlaw-2848	228	17	.	.	PUNCT
taxlaw-2848	229	1	a	a	DET
taxlaw-2848	229	2	consumption	consumption	NOUN
taxlaw-2848	229	3	tax	tax	NOUN
taxlaw-2848	229	4	19	19	NUM
taxlaw-2848	229	5	the	the	DET
taxlaw-2848	229	6	investment	investment	NOUN
taxlaw-2848	229	7	of	of	ADP
taxlaw-2848	229	8	the	the	DET
taxlaw-2848	229	9	$	$	SYM
taxlaw-2848	229	10	20	20	NUM
taxlaw-2848	229	11	would	would	AUX
taxlaw-2848	229	12	also	also	ADV
taxlaw-2848	229	13	be	be	AUX
taxlaw-2848	229	14	deductible	deductible	ADJ
taxlaw-2848	229	15	,	,	PUNCT
taxlaw-2848	229	16	producing	produce	VERB
taxlaw-2848	229	17	$	$	SYM
taxlaw-2848	229	18	4	4	NUM
taxlaw-2848	229	19	of	of	ADP
taxlaw-2848	229	20	tax	tax	NOUN
taxlaw-2848	229	21	savings	saving	NOUN
taxlaw-2848	229	22	,	,	PUNCT
taxlaw-2848	229	23	which	which	PRON
taxlaw-2848	229	24	you	you	PRON
taxlaw-2848	229	25	could	could	AUX
taxlaw-2848	229	26	also	also	ADV
taxlaw-2848	229	27	invest	invest	VERB
taxlaw-2848	229	28	.	.	PUNCT
taxlaw-2848	230	1	continuing	continue	VERB
taxlaw-2848	230	2	this	this	DET
taxlaw-2848	230	3	process	process	NOUN
taxlaw-2848	230	4	,	,	PUNCT
taxlaw-2848	230	5	you	you	PRON
taxlaw-2848	230	6	would	would	AUX
taxlaw-2848	230	7	eventually	eventually	ADV
taxlaw-2848	230	8	be	be	AUX
taxlaw-2848	230	9	able	able	ADJ
taxlaw-2848	230	10	to	to	PART
taxlaw-2848	230	11	invest	invest	VERB
taxlaw-2848	230	12	$	$	SYM
taxlaw-2848	230	13	25	25	NUM
taxlaw-2848	230	14	in	in	ADP
taxlaw-2848	230	15	tax	tax	NOUN
taxlaw-2848	230	16	savings	saving	NOUN
taxlaw-2848	230	17	and	and	CCONJ
taxlaw-2848	230	18	owe	owe	VERB
taxlaw-2848	230	19	$	$	SYM
taxlaw-2848	230	20	27.50	27.50	NUM
taxlaw-2848	230	21	,	,	PUNCT
taxlaw-2848	230	22	the	the	DET
taxlaw-2848	230	23	future	future	ADJ
taxlaw-2848	230	24	value	value	NOUN
taxlaw-2848	230	25	of	of	ADP
taxlaw-2848	230	26	$	$	SYM
taxlaw-2848	230	27	25	25	NUM
taxlaw-2848	230	28	,	,	PUNCT
taxlaw-2848	230	29	in	in	ADP
taxlaw-2848	230	30	taxes	taxis	NOUN
taxlaw-2848	230	31	.	.	PUNCT
taxlaw-2848	231	1	20	20	NUM
taxlaw-2848	231	2	the	the	DET
taxlaw-2848	231	3	other	other	ADJ
taxlaw-2848	231	4	key	key	ADJ
taxlaw-2848	231	5	assumption	assumption	NOUN
taxlaw-2848	231	6	is	be	AUX
taxlaw-2848	231	7	that	that	SCONJ
taxlaw-2848	231	8	tax	tax	NOUN
taxlaw-2848	231	9	rates	rate	NOUN
taxlaw-2848	231	10	stay	stay	VERB
taxlaw-2848	231	11	the	the	DET
taxlaw-2848	231	12	same	same	ADJ
taxlaw-2848	231	13	.	.	PUNCT
taxlaw-2848	232	1	the	the	DET
taxlaw-2848	232	2	effects	effect	NOUN
taxlaw-2848	232	3	of	of	ADP
taxlaw-2848	232	4	changing	change	VERB
taxlaw-2848	232	5	tax	tax	NOUN
taxlaw-2848	232	6	rates	rate	NOUN
taxlaw-2848	232	7	are	be	AUX
taxlaw-2848	232	8	discussed	discuss	VERB
taxlaw-2848	232	9	in	in	ADP
taxlaw-2848	232	10	part	part	NOUN
taxlaw-2848	232	11	iv.h	iv.h	ADJ
taxlaw-2848	232	12	.	.	PROPN
taxlaw-2848	232	13	184	184	NUM
taxlaw-2848	232	14	columbia	columbia	PROPN
taxlaw-2848	232	15	journal	journal	PROPN
taxlaw-2848	232	16	of	of	ADP
taxlaw-2848	232	17	tax	tax	NOUN
taxlaw-2848	232	18	law	law	NOUN
taxlaw-2848	232	19	[	[	X
taxlaw-2848	232	20	vol.8:171	vol.8:171	PROPN
taxlaw-2848	232	21	is	be	AUX
taxlaw-2848	232	22	the	the	DET
taxlaw-2848	232	23	same	same	ADJ
taxlaw-2848	232	24	as	as	ADP
taxlaw-2848	232	25	an	an	DET
taxlaw-2848	232	26	income	income	NOUN
taxlaw-2848	232	27	tax	tax	NOUN
taxlaw-2848	232	28	except	except	SCONJ
taxlaw-2848	232	29	that	that	PRON
taxlaw-2848	232	30	(	(	PUNCT
taxlaw-2848	232	31	because	because	SCONJ
taxlaw-2848	232	32	of	of	ADP
taxlaw-2848	232	33	its	its	PRON
taxlaw-2848	232	34	cash	cash	NOUN
taxlaw-2848	232	35	-	-	PUNCT
taxlaw-2848	232	36	flow	flow	NOUN
taxlaw-2848	232	37	structure	structure	NOUN
taxlaw-2848	232	38	)	)	PUNCT
taxlaw-2848	232	39	it	it	PRON
taxlaw-2848	232	40	exempts	exempt	VERB
taxlaw-2848	232	41	the	the	DET
taxlaw-2848	232	42	normal	normal	ADJ
taxlaw-2848	232	43	return	return	NOUN
taxlaw-2848	232	44	from	from	ADP
taxlaw-2848	232	45	savings	saving	NOUN
taxlaw-2848	232	46	,	,	PUNCT
taxlaw-2848	232	47	but	but	CCONJ
taxlaw-2848	232	48	not	not	PART
taxlaw-2848	232	49	economic	economic	ADJ
taxlaw-2848	232	50	profits	profit	NOUN
taxlaw-2848	232	51	.	.	PUNCT
taxlaw-2848	233	1	a	a	DET
taxlaw-2848	233	2	consumption	consumption	NOUN
taxlaw-2848	233	3	tax	tax	NOUN
taxlaw-2848	233	4	,	,	PUNCT
taxlaw-2848	233	5	therefore	therefore	ADV
taxlaw-2848	233	6	,	,	PUNCT
taxlaw-2848	233	7	can	can	AUX
taxlaw-2848	233	8	be	be	AUX
taxlaw-2848	233	9	thought	think	VERB
taxlaw-2848	233	10	of	of	ADP
taxlaw-2848	233	11	as	as	ADP
taxlaw-2848	233	12	a	a	DET
taxlaw-2848	233	13	tax	tax	NOUN
taxlaw-2848	233	14	on	on	ADP
taxlaw-2848	233	15	labor	labor	NOUN
taxlaw-2848	233	16	income	income	NOUN
taxlaw-2848	233	17	and	and	CCONJ
taxlaw-2848	233	18	economic	economic	ADJ
taxlaw-2848	233	19	profits	profit	NOUN
taxlaw-2848	233	20	.	.	PUNCT
taxlaw-2848	234	1	there	there	PRON
taxlaw-2848	234	2	is	be	VERB
taxlaw-2848	234	3	also	also	ADV
taxlaw-2848	234	4	,	,	PUNCT
taxlaw-2848	234	5	potentially	potentially	ADV
taxlaw-2848	234	6	,	,	PUNCT
taxlaw-2848	234	7	a	a	DET
taxlaw-2848	234	8	third	third	ADJ
taxlaw-2848	234	9	component	component	NOUN
taxlaw-2848	234	10	of	of	ADP
taxlaw-2848	234	11	a	a	DET
taxlaw-2848	234	12	consumption	consumption	NOUN
taxlaw-2848	234	13	tax	tax	NOUN
taxlaw-2848	234	14	,	,	PUNCT
taxlaw-2848	234	15	which	which	PRON
taxlaw-2848	234	16	relates	relate	VERB
taxlaw-2848	234	17	to	to	ADP
taxlaw-2848	234	18	transition	transition	NOUN
taxlaw-2848	234	19	effects	effect	NOUN
taxlaw-2848	234	20	.	.	PUNCT
taxlaw-2848	235	1	depending	depend	VERB
taxlaw-2848	235	2	on	on	ADP
taxlaw-2848	235	3	how	how	SCONJ
taxlaw-2848	235	4	the	the	DET
taxlaw-2848	235	5	transition	transition	NOUN
taxlaw-2848	235	6	is	be	AUX
taxlaw-2848	235	7	managed	manage	VERB
taxlaw-2848	235	8	,	,	PUNCT
taxlaw-2848	235	9	a	a	DET
taxlaw-2848	235	10	consumption	consumption	NOUN
taxlaw-2848	235	11	tax	tax	NOUN
taxlaw-2848	235	12	might	might	AUX
taxlaw-2848	235	13	also	also	ADV
taxlaw-2848	235	14	fall	fall	VERB
taxlaw-2848	235	15	on	on	ADP
taxlaw-2848	235	16	existing	exist	VERB
taxlaw-2848	235	17	capital	capital	NOUN
taxlaw-2848	235	18	.	.	PUNCT
taxlaw-2848	236	1	if	if	SCONJ
taxlaw-2848	236	2	we	we	PRON
taxlaw-2848	236	3	think	think	VERB
taxlaw-2848	236	4	about	about	ADP
taxlaw-2848	236	5	sources	source	NOUN
taxlaw-2848	236	6	of	of	ADP
taxlaw-2848	236	7	consumption	consumption	NOUN
taxlaw-2848	236	8	in	in	ADP
taxlaw-2848	236	9	the	the	DET
taxlaw-2848	236	10	future	future	NOUN
taxlaw-2848	236	11	,	,	PUNCT
taxlaw-2848	236	12	one	one	NUM
taxlaw-2848	236	13	major	major	ADJ
taxlaw-2848	236	14	source	source	NOUN
taxlaw-2848	236	15	is	be	AUX
taxlaw-2848	236	16	liquidating	liquidate	VERB
taxlaw-2848	236	17	existing	exist	VERB
taxlaw-2848	236	18	investments	investment	NOUN
taxlaw-2848	236	19	,	,	PUNCT
taxlaw-2848	236	20	and	and	CCONJ
taxlaw-2848	236	21	using	use	VERB
taxlaw-2848	236	22	the	the	DET
taxlaw-2848	236	23	cash	cash	NOUN
taxlaw-2848	236	24	to	to	PART
taxlaw-2848	236	25	purchase	purchase	VERB
taxlaw-2848	236	26	consumption	consumption	NOUN
taxlaw-2848	236	27	.	.	PUNCT
taxlaw-2848	237	1	for	for	ADP
taxlaw-2848	237	2	example	example	NOUN
taxlaw-2848	237	3	,	,	PUNCT
taxlaw-2848	237	4	if	if	SCONJ
taxlaw-2848	237	5	you	you	PRON
taxlaw-2848	237	6	were	be	AUX
taxlaw-2848	237	7	retiring	retire	VERB
taxlaw-2848	237	8	today	today	NOUN
taxlaw-2848	237	9	,	,	PUNCT
taxlaw-2848	237	10	all	all	PRON
taxlaw-2848	237	11	or	or	CCONJ
taxlaw-2848	237	12	almost	almost	ADV
taxlaw-2848	237	13	all	all	PRON
taxlaw-2848	237	14	of	of	ADP
taxlaw-2848	237	15	your	your	PRON
taxlaw-2848	237	16	future	future	ADJ
taxlaw-2848	237	17	consumption	consumption	NOUN
taxlaw-2848	237	18	would	would	AUX
taxlaw-2848	237	19	come	come	VERB
taxlaw-2848	237	20	from	from	ADP
taxlaw-2848	237	21	your	your	PRON
taxlaw-2848	237	22	existing	exist	VERB
taxlaw-2848	237	23	investments	investment	NOUN
taxlaw-2848	237	24	,	,	PUNCT
taxlaw-2848	237	25	not	not	PART
taxlaw-2848	237	26	from	from	ADP
taxlaw-2848	237	27	labor	labor	NOUN
taxlaw-2848	237	28	income	income	NOUN
taxlaw-2848	237	29	or	or	CCONJ
taxlaw-2848	237	30	economic	economic	ADJ
taxlaw-2848	237	31	profits	profit	NOUN
taxlaw-2848	237	32	.	.	PUNCT
taxlaw-2848	238	1	the	the	DET
taxlaw-2848	238	2	brady	brady	PROPN
taxlaw-2848	238	3	plan	plan	NOUN
taxlaw-2848	238	4	is	be	AUX
taxlaw-2848	238	5	silent	silent	ADJ
taxlaw-2848	238	6	on	on	ADP
taxlaw-2848	238	7	transition	transition	NOUN
taxlaw-2848	238	8	,	,	PUNCT
taxlaw-2848	238	9	so	so	CCONJ
taxlaw-2848	238	10	i	i	PRON
taxlaw-2848	238	11	will	will	AUX
taxlaw-2848	238	12	defer	defer	VERB
taxlaw-2848	238	13	discussion	discussion	NOUN
taxlaw-2848	238	14	of	of	ADP
taxlaw-2848	238	15	this	this	DET
taxlaw-2848	238	16	issue	issue	NOUN
taxlaw-2848	238	17	(	(	PUNCT
taxlaw-2848	238	18	including	include	VERB
taxlaw-2848	238	19	a	a	DET
taxlaw-2848	238	20	discussion	discussion	NOUN
taxlaw-2848	238	21	of	of	ADP
taxlaw-2848	238	22	why	why	SCONJ
taxlaw-2848	238	23	the	the	DET
taxlaw-2848	238	24	transition	transition	NOUN
taxlaw-2848	238	25	effect	effect	NOUN
taxlaw-2848	238	26	can	can	AUX
taxlaw-2848	238	27	occur	occur	VERB
taxlaw-2848	238	28	)	)	PUNCT
taxlaw-2848	238	29	.	.	PUNCT
taxlaw-2848	239	1	because	because	SCONJ
taxlaw-2848	239	2	of	of	ADP
taxlaw-2848	239	3	the	the	DET
taxlaw-2848	239	4	large	large	ADJ
taxlaw-2848	239	5	existing	exist	VERB
taxlaw-2848	239	6	base	base	NOUN
taxlaw-2848	239	7	of	of	ADP
taxlaw-2848	239	8	capital	capital	NOUN
taxlaw-2848	239	9	,	,	PUNCT
taxlaw-2848	239	10	a	a	DET
taxlaw-2848	239	11	tax	tax	NOUN
taxlaw-2848	239	12	on	on	ADP
taxlaw-2848	239	13	existing	exist	VERB
taxlaw-2848	239	14	capital	capital	NOUN
taxlaw-2848	239	15	will	will	AUX
taxlaw-2848	239	16	substantially	substantially	ADV
taxlaw-2848	239	17	affect	affect	VERB
taxlaw-2848	239	18	the	the	DET
taxlaw-2848	239	19	overall	overall	ADJ
taxlaw-2848	239	20	operation	operation	NOUN
taxlaw-2848	239	21	of	of	ADP
taxlaw-2848	239	22	the	the	DET
taxlaw-2848	239	23	tax	tax	NOUN
taxlaw-2848	239	24	,	,	PUNCT
taxlaw-2848	239	25	so	so	SCONJ
taxlaw-2848	239	26	it	it	PRON
taxlaw-2848	239	27	will	will	AUX
taxlaw-2848	239	28	be	be	AUX
taxlaw-2848	239	29	important	important	ADJ
taxlaw-2848	239	30	to	to	PART
taxlaw-2848	239	31	resolve	resolve	VERB
taxlaw-2848	239	32	the	the	DET
taxlaw-2848	239	33	issue	issue	NOUN
taxlaw-2848	239	34	.	.	PUNCT
taxlaw-2848	240	1	b.	b.	VERB
taxlaw-2848	241	1	the	the	DET
taxlaw-2848	241	2	cash	cash	NOUN
taxlaw-2848	241	3	-	-	PUNCT
taxlaw-2848	241	4	flow	flow	NOUN
taxlaw-2848	241	5	or	or	CCONJ
taxlaw-2848	241	6	subtraction	subtraction	NOUN
taxlaw-2848	241	7	-	-	PUNCT
taxlaw-2848	241	8	method	method	NOUN
taxlaw-2848	241	9	vat	vat	NOUN
taxlaw-2848	241	10	an	an	DET
taxlaw-2848	241	11	alternative	alternative	ADJ
taxlaw-2848	241	12	way	way	NOUN
taxlaw-2848	241	13	to	to	PART
taxlaw-2848	241	14	tax	tax	NOUN
taxlaw-2848	241	15	consumption	consumption	NOUN
taxlaw-2848	241	16	is	be	AUX
taxlaw-2848	241	17	to	to	PART
taxlaw-2848	241	18	tax	tax	VERB
taxlaw-2848	241	19	consumption	consumption	NOUN
taxlaw-2848	241	20	purchases	purchase	NOUN
taxlaw-2848	241	21	at	at	ADP
taxlaw-2848	241	22	the	the	DET
taxlaw-2848	241	23	point	point	NOUN
taxlaw-2848	241	24	of	of	ADP
taxlaw-2848	241	25	sale	sale	NOUN
taxlaw-2848	241	26	,	,	PUNCT
taxlaw-2848	241	27	a	a	DET
taxlaw-2848	241	28	system	system	NOUN
taxlaw-2848	241	29	known	know	VERB
taxlaw-2848	241	30	as	as	ADP
taxlaw-2848	241	31	a	a	DET
taxlaw-2848	241	32	retail	retail	ADJ
taxlaw-2848	241	33	sales	sale	NOUN
taxlaw-2848	241	34	tax.21	tax.21	NOUN
taxlaw-2848	241	35	if	if	SCONJ
taxlaw-2848	241	36	a	a	DET
taxlaw-2848	241	37	retailer	retailer	NOUN
taxlaw-2848	241	38	sells	sell	VERB
taxlaw-2848	241	39	a	a	DET
taxlaw-2848	241	40	widget	widget	NOUN
taxlaw-2848	241	41	to	to	ADP
taxlaw-2848	241	42	a	a	DET
taxlaw-2848	241	43	consumer	consumer	NOUN
taxlaw-2848	241	44	for	for	ADP
taxlaw-2848	241	45	$	$	SYM
taxlaw-2848	241	46	100	100	NUM
taxlaw-2848	241	47	,	,	PUNCT
taxlaw-2848	241	48	the	the	DET
taxlaw-2848	241	49	consumer	consumer	NOUN
taxlaw-2848	241	50	has	have	VERB
taxlaw-2848	241	51	$	$	SYM
taxlaw-2848	241	52	100	100	NUM
taxlaw-2848	241	53	of	of	ADP
taxlaw-2848	241	54	consumption	consumption	NOUN
taxlaw-2848	241	55	.	.	PUNCT
taxlaw-2848	242	1	we	we	PRON
taxlaw-2848	242	2	can	can	AUX
taxlaw-2848	242	3	simply	simply	ADV
taxlaw-2848	242	4	have	have	VERB
taxlaw-2848	242	5	the	the	DET
taxlaw-2848	242	6	retailer	retailer	NOUN
taxlaw-2848	242	7	remit	remit	VERB
taxlaw-2848	242	8	$	$	SYM
taxlaw-2848	242	9	20	20	NUM
taxlaw-2848	242	10	of	of	ADP
taxlaw-2848	242	11	taxes	taxis	NOUN
taxlaw-2848	242	12	to	to	ADP
taxlaw-2848	242	13	the	the	DET
taxlaw-2848	242	14	government	government	NOUN
taxlaw-2848	242	15	,	,	PUNCT
taxlaw-2848	242	16	thereby	thereby	ADV
taxlaw-2848	242	17	imposing	impose	VERB
taxlaw-2848	242	18	a	a	DET
taxlaw-2848	242	19	tax	tax	NOUN
taxlaw-2848	242	20	on	on	ADP
taxlaw-2848	242	21	the	the	DET
taxlaw-2848	242	22	consumption	consumption	NOUN
taxlaw-2848	242	23	of	of	ADP
taxlaw-2848	242	24	the	the	DET
taxlaw-2848	242	25	widget	widget	NOUN
taxlaw-2848	242	26	.	.	PUNCT
taxlaw-2848	243	1	and	and	CCONJ
taxlaw-2848	243	2	although	although	SCONJ
taxlaw-2848	243	3	it	it	PRON
taxlaw-2848	243	4	would	would	AUX
taxlaw-2848	243	5	not	not	PART
taxlaw-2848	243	6	be	be	AUX
taxlaw-2848	243	7	remotely	remotely	ADV
taxlaw-2848	243	8	obvious	obvious	ADJ
taxlaw-2848	243	9	from	from	ADP
taxlaw-2848	243	10	thinking	think	VERB
taxlaw-2848	243	11	about	about	ADP
taxlaw-2848	243	12	a	a	DET
taxlaw-2848	243	13	retail	retail	ADJ
taxlaw-2848	243	14	sales	sale	NOUN
taxlaw-2848	243	15	tax	tax	NOUN
taxlaw-2848	243	16	,	,	PUNCT
taxlaw-2848	243	17	since	since	SCONJ
taxlaw-2848	243	18	it	it	PRON
taxlaw-2848	243	19	is	be	AUX
taxlaw-2848	243	20	a	a	DET
taxlaw-2848	243	21	tax	tax	NOUN
taxlaw-2848	243	22	on	on	ADP
taxlaw-2848	243	23	consumption	consumption	NOUN
taxlaw-2848	243	24	just	just	ADV
taxlaw-2848	243	25	like	like	ADP
taxlaw-2848	243	26	a	a	DET
taxlaw-2848	243	27	cashflow	cashflow	ADJ
taxlaw-2848	243	28	tax	tax	NOUN
taxlaw-2848	243	29	is	be	AUX
taxlaw-2848	243	30	,	,	PUNCT
taxlaw-2848	243	31	it	it	PRON
taxlaw-2848	243	32	too	too	ADV
taxlaw-2848	243	33	is	be	AUX
taxlaw-2848	243	34	effectively	effectively	ADV
taxlaw-2848	243	35	a	a	DET
taxlaw-2848	243	36	tax	tax	NOUN
taxlaw-2848	243	37	on	on	ADP
taxlaw-2848	243	38	labor	labor	NOUN
taxlaw-2848	243	39	income	income	NOUN
taxlaw-2848	243	40	and	and	CCONJ
taxlaw-2848	243	41	economic	economic	ADJ
taxlaw-2848	243	42	profits	profit	NOUN
taxlaw-2848	243	43	,	,	PUNCT
taxlaw-2848	243	44	plus	plus	CCONJ
taxlaw-2848	243	45	possibly	possibly	ADV
taxlaw-2848	243	46	existing	exist	VERB
taxlaw-2848	243	47	capital	capital	NOUN
taxlaw-2848	243	48	depending	depend	VERB
taxlaw-2848	243	49	on	on	ADP
taxlaw-2848	243	50	the	the	DET
taxlaw-2848	243	51	transition	transition	NOUN
taxlaw-2848	243	52	rules	rule	NOUN
taxlaw-2848	243	53	.	.	PUNCT
taxlaw-2848	244	1	the	the	DET
taxlaw-2848	244	2	problem	problem	NOUN
taxlaw-2848	244	3	with	with	ADP
taxlaw-2848	244	4	retail	retail	ADJ
taxlaw-2848	244	5	sales	sale	NOUN
taxlaw-2848	244	6	taxes	taxis	NOUN
taxlaw-2848	244	7	is	be	AUX
taxlaw-2848	244	8	that	that	SCONJ
taxlaw-2848	244	9	they	they	PRON
taxlaw-2848	244	10	are	be	AUX
taxlaw-2848	244	11	relatively	relatively	ADV
taxlaw-2848	244	12	easy	easy	ADJ
taxlaw-2848	244	13	to	to	PART
taxlaw-2848	244	14	avoid	avoid	VERB
taxlaw-2848	244	15	:	:	PUNCT
taxlaw-2848	244	16	retailers	retailer	NOUN
taxlaw-2848	244	17	simply	simply	ADV
taxlaw-2848	244	18	sell	sell	VERB
taxlaw-2848	244	19	goods	good	NOUN
taxlaw-2848	244	20	under	under	ADP
taxlaw-2848	244	21	the	the	DET
taxlaw-2848	244	22	counter	counter	NOUN
taxlaw-2848	244	23	for	for	ADP
taxlaw-2848	244	24	cash	cash	NOUN
taxlaw-2848	244	25	,	,	PUNCT
taxlaw-2848	244	26	sharing	share	VERB
taxlaw-2848	244	27	the	the	DET
taxlaw-2848	244	28	tax	tax	NOUN
taxlaw-2848	244	29	savings	saving	NOUN
taxlaw-2848	244	30	with	with	ADP
taxlaw-2848	244	31	their	their	PRON
taxlaw-2848	244	32	customers	customer	NOUN
taxlaw-2848	244	33	.	.	PUNCT
taxlaw-2848	245	1	a	a	DET
taxlaw-2848	245	2	vat	vat	NOUN
taxlaw-2848	245	3	can	can	AUX
taxlaw-2848	245	4	be	be	AUX
taxlaw-2848	245	5	thought	think	VERB
taxlaw-2848	245	6	of	of	ADP
taxlaw-2848	245	7	as	as	ADP
taxlaw-2848	245	8	a	a	DET
taxlaw-2848	245	9	retail	retail	ADJ
taxlaw-2848	245	10	sales	sale	NOUN
taxlaw-2848	245	11	tax	tax	NOUN
taxlaw-2848	245	12	designed	design	VERB
taxlaw-2848	245	13	to	to	PART
taxlaw-2848	245	14	prevent	prevent	VERB
taxlaw-2848	245	15	fraud	fraud	NOUN
taxlaw-2848	245	16	and	and	CCONJ
taxlaw-2848	245	17	to	to	PART
taxlaw-2848	245	18	reduce	reduce	VERB
taxlaw-2848	245	19	the	the	DET
taxlaw-2848	245	20	consequences	consequence	NOUN
taxlaw-2848	245	21	of	of	ADP
taxlaw-2848	245	22	any	any	DET
taxlaw-2848	245	23	fraud	fraud	NOUN
taxlaw-2848	245	24	that	that	PRON
taxlaw-2848	245	25	remains	remain	VERB
taxlaw-2848	245	26	.	.	PUNCT
taxlaw-2848	246	1	the	the	DET
taxlaw-2848	246	2	way	way	NOUN
taxlaw-2848	246	3	vats	vat	NOUN
taxlaw-2848	246	4	do	do	VERB
taxlaw-2848	246	5	this	this	PRON
taxlaw-2848	246	6	is	be	AUX
taxlaw-2848	246	7	by	by	ADP
taxlaw-2848	246	8	collecting	collect	VERB
taxlaw-2848	246	9	tax	tax	NOUN
taxlaw-2848	246	10	at	at	ADP
taxlaw-2848	246	11	each	each	DET
taxlaw-2848	246	12	level	level	NOUN
taxlaw-2848	246	13	of	of	ADP
taxlaw-2848	246	14	production	production	NOUN
taxlaw-2848	246	15	.	.	PUNCT
taxlaw-2848	247	1	to	to	PART
taxlaw-2848	247	2	illustrate	illustrate	VERB
taxlaw-2848	247	3	how	how	SCONJ
taxlaw-2848	247	4	a	a	DET
taxlaw-2848	247	5	vat	vat	NOUN
taxlaw-2848	247	6	works	work	VERB
taxlaw-2848	247	7	,	,	PUNCT
taxlaw-2848	247	8	we	we	PRON
taxlaw-2848	247	9	must	must	AUX
taxlaw-2848	247	10	know	know	VERB
taxlaw-2848	247	11	more	more	ADJ
taxlaw-2848	247	12	about	about	ADP
taxlaw-2848	247	13	how	how	SCONJ
taxlaw-2848	247	14	the	the	DET
taxlaw-2848	247	15	widget	widget	NOUN
taxlaw-2848	247	16	is	be	AUX
taxlaw-2848	247	17	produced	produce	VERB
taxlaw-2848	247	18	.	.	PUNCT
taxlaw-2848	248	1	suppose	suppose	VERB
taxlaw-2848	248	2	that	that	SCONJ
taxlaw-2848	248	3	our	our	PRON
taxlaw-2848	248	4	widget	widget	NOUN
taxlaw-2848	248	5	is	be	AUX
taxlaw-2848	248	6	produced	produce	VERB
taxlaw-2848	248	7	in	in	ADP
taxlaw-2848	248	8	two	two	NUM
taxlaw-2848	248	9	stages	stage	NOUN
taxlaw-2848	248	10	.	.	PUNCT
taxlaw-2848	249	1	a	a	DET
taxlaw-2848	249	2	manufacturer	manufacturer	NOUN
taxlaw-2848	249	3	builds	build	VERB
taxlaw-2848	249	4	the	the	DET
taxlaw-2848	249	5	widget	widget	NOUN
taxlaw-2848	249	6	using	use	VERB
taxlaw-2848	249	7	labor	labor	NOUN
taxlaw-2848	249	8	.	.	PUNCT
taxlaw-2848	250	1	its	its	PRON
taxlaw-2848	250	2	labor	labor	NOUN
taxlaw-2848	250	3	costs	cost	NOUN
taxlaw-2848	250	4	are	be	AUX
taxlaw-2848	250	5	$	$	SYM
taxlaw-2848	250	6	50	50	NUM
taxlaw-2848	250	7	.	.	PUNCT
taxlaw-2848	251	1	the	the	DET
taxlaw-2848	251	2	manufacturer	manufacturer	NOUN
taxlaw-2848	251	3	then	then	ADV
taxlaw-2848	251	4	sells	sell	VERB
taxlaw-2848	251	5	the	the	DET
taxlaw-2848	251	6	widget	widget	NOUN
taxlaw-2848	251	7	to	to	ADP
taxlaw-2848	251	8	a	a	DET
taxlaw-2848	251	9	retailer	retailer	NOUN
taxlaw-2848	251	10	for	for	ADP
taxlaw-2848	251	11	$	$	SYM
taxlaw-2848	251	12	70	70	NUM
taxlaw-2848	251	13	.	.	PUNCT
taxlaw-2848	252	1	21	21	NUM
taxlaw-2848	252	2	retail	retail	ADJ
taxlaw-2848	252	3	sales	sale	NOUN
taxlaw-2848	252	4	taxes	taxis	NOUN
taxlaw-2848	252	5	,	,	PUNCT
taxlaw-2848	252	6	used	use	VERB
taxlaw-2848	252	7	in	in	ADP
taxlaw-2848	252	8	many	many	ADJ
taxlaw-2848	252	9	states	state	NOUN
taxlaw-2848	252	10	,	,	PUNCT
taxlaw-2848	252	11	tend	tend	VERB
taxlaw-2848	252	12	to	to	PART
taxlaw-2848	252	13	have	have	VERB
taxlaw-2848	252	14	narrow	narrow	ADJ
taxlaw-2848	252	15	bases	basis	NOUN
taxlaw-2848	252	16	–	–	PUNCT
taxlaw-2848	252	17	for	for	ADP
taxlaw-2848	252	18	example	example	NOUN
taxlaw-2848	252	19	they	they	PRON
taxlaw-2848	252	20	often	often	ADV
taxlaw-2848	252	21	exclude	exclude	VERB
taxlaw-2848	252	22	services	service	NOUN
taxlaw-2848	252	23	–	–	PUNCT
taxlaw-2848	252	24	but	but	CCONJ
taxlaw-2848	252	25	retail	retail	ADJ
taxlaw-2848	252	26	sales	sale	NOUN
taxlaw-2848	252	27	taxes	taxis	NOUN
taxlaw-2848	252	28	could	could	AUX
taxlaw-2848	252	29	,	,	PUNCT
taxlaw-2848	252	30	at	at	ADP
taxlaw-2848	252	31	least	least	ADJ
taxlaw-2848	252	32	in	in	ADP
taxlaw-2848	252	33	theory	theory	NOUN
taxlaw-2848	252	34	,	,	PUNCT
taxlaw-2848	252	35	apply	apply	VERB
taxlaw-2848	252	36	to	to	ADP
taxlaw-2848	252	37	the	the	DET
taxlaw-2848	252	38	purchase	purchase	NOUN
taxlaw-2848	252	39	of	of	ADP
taxlaw-2848	252	40	all	all	DET
taxlaw-2848	252	41	consumption	consumption	NOUN
taxlaw-2848	252	42	.	.	PUNCT
taxlaw-2848	253	1	2017	2017	NUM
taxlaw-2848	253	2	]	]	PUNCT
taxlaw-2848	253	3	a	a	DET
taxlaw-2848	253	4	guide	guide	NOUN
taxlaw-2848	253	5	to	to	ADP
taxlaw-2848	253	6	the	the	DET
taxlaw-2848	253	7	gop	gop	PROPN
taxlaw-2848	253	8	tax	tax	NOUN
taxlaw-2848	253	9	plan	plan	NOUN
taxlaw-2848	253	10	185	185	NUM
taxlaw-2848	253	11	the	the	DET
taxlaw-2848	253	12	retailer	retailer	NOUN
taxlaw-2848	253	13	sells	sell	VERB
taxlaw-2848	253	14	it	it	PRON
taxlaw-2848	253	15	to	to	ADP
taxlaw-2848	253	16	the	the	DET
taxlaw-2848	253	17	customer	customer	NOUN
taxlaw-2848	253	18	for	for	ADP
taxlaw-2848	253	19	$	$	SYM
taxlaw-2848	253	20	100	100	NUM
taxlaw-2848	253	21	and	and	CCONJ
taxlaw-2848	253	22	in	in	ADP
taxlaw-2848	253	23	doing	do	VERB
taxlaw-2848	253	24	so	so	ADV
taxlaw-2848	253	25	,	,	PUNCT
taxlaw-2848	253	26	incurs	incur	VERB
taxlaw-2848	253	27	labor	labor	NOUN
taxlaw-2848	253	28	costs	cost	NOUN
taxlaw-2848	253	29	of	of	ADP
taxlaw-2848	253	30	$	$	SYM
taxlaw-2848	253	31	20	20	NUM
taxlaw-2848	253	32	.	.	PUNCT
taxlaw-2848	254	1	table	table	NOUN
taxlaw-2848	254	2	1	1	NUM
taxlaw-2848	254	3	summarizes	summarize	NOUN
taxlaw-2848	254	4	these	these	DET
taxlaw-2848	254	5	numbers	number	NOUN
taxlaw-2848	254	6	.	.	PUNCT
taxlaw-2848	255	1	table	table	NOUN
taxlaw-2848	255	2	1	1	NUM
taxlaw-2848	255	3	assumptions	assumption	NOUN
taxlaw-2848	255	4	manufacturer	manufacturer	NOUN
taxlaw-2848	255	5	retailer	retailer	NOUN
taxlaw-2848	255	6	purchase	purchase	NOUN
taxlaw-2848	255	7	price	price	NOUN
taxlaw-2848	255	8	$	$	SYM
taxlaw-2848	255	9	0	0	NUM
taxlaw-2848	255	10	$	$	SYM
taxlaw-2848	255	11	70	70	NUM
taxlaw-2848	255	12	labor	labor	NOUN
taxlaw-2848	255	13	cost	cost	VERB
taxlaw-2848	255	14	$	$	SYM
taxlaw-2848	255	15	50	50	NUM
taxlaw-2848	255	16	$	$	SYM
taxlaw-2848	255	17	20	20	NUM
taxlaw-2848	255	18	sales	sale	NOUN
taxlaw-2848	255	19	price	price	NOUN
taxlaw-2848	255	20	$	$	SYM
taxlaw-2848	255	21	70	70	NUM
taxlaw-2848	255	22	$	$	SYM
taxlaw-2848	255	23	100	100	NUM
taxlaw-2848	255	24	profit	profit	NOUN
taxlaw-2848	255	25	$	$	SYM
taxlaw-2848	255	26	20	20	NUM
taxlaw-2848	255	27	$	$	SYM
taxlaw-2848	255	28	10	10	NUM
taxlaw-2848	255	29	a	a	DET
taxlaw-2848	255	30	subtraction	subtraction	NOUN
taxlaw-2848	255	31	-	-	PUNCT
taxlaw-2848	255	32	method	method	NOUN
taxlaw-2848	255	33	vat	vat	NOUN
taxlaw-2848	255	34	is	be	AUX
taxlaw-2848	255	35	a	a	DET
taxlaw-2848	255	36	tax	tax	NOUN
taxlaw-2848	255	37	on	on	ADP
taxlaw-2848	255	38	the	the	DET
taxlaw-2848	255	39	cash	cash	NOUN
taxlaw-2848	255	40	flow	flow	NOUN
taxlaw-2848	255	41	at	at	ADP
taxlaw-2848	255	42	each	each	DET
taxlaw-2848	255	43	stage	stage	NOUN
taxlaw-2848	255	44	in	in	ADP
taxlaw-2848	255	45	production	production	NOUN
taxlaw-2848	255	46	,	,	PUNCT
taxlaw-2848	255	47	except	except	SCONJ
taxlaw-2848	255	48	there	there	PRON
taxlaw-2848	255	49	is	be	VERB
taxlaw-2848	255	50	no	no	DET
taxlaw-2848	255	51	deduction	deduction	NOUN
taxlaw-2848	255	52	for	for	ADP
taxlaw-2848	255	53	wages	wage	NOUN
taxlaw-2848	255	54	and	and	CCONJ
taxlaw-2848	255	55	financial	financial	ADJ
taxlaw-2848	255	56	flows	flow	NOUN
taxlaw-2848	255	57	are	be	AUX
taxlaw-2848	255	58	ignored	ignore	VERB
taxlaw-2848	255	59	.	.	PUNCT
taxlaw-2848	256	1	the	the	DET
taxlaw-2848	256	2	retailer	retailer	NOUN
taxlaw-2848	256	3	has	have	VERB
taxlaw-2848	256	4	a	a	DET
taxlaw-2848	256	5	$	$	SYM
taxlaw-2848	256	6	100	100	NUM
taxlaw-2848	256	7	inflow	inflow	NOUN
taxlaw-2848	256	8	and	and	CCONJ
taxlaw-2848	256	9	a	a	DET
taxlaw-2848	256	10	$	$	SYM
taxlaw-2848	256	11	70	70	NUM
taxlaw-2848	256	12	outflow	outflow	NOUN
taxlaw-2848	256	13	(	(	PUNCT
taxlaw-2848	256	14	not	not	PART
taxlaw-2848	256	15	counting	count	VERB
taxlaw-2848	256	16	wages	wage	NOUN
taxlaw-2848	256	17	)	)	PUNCT
taxlaw-2848	256	18	,	,	PUNCT
taxlaw-2848	256	19	so	so	CCONJ
taxlaw-2848	256	20	the	the	DET
taxlaw-2848	256	21	retailer	retailer	NOUN
taxlaw-2848	256	22	has	have	VERB
taxlaw-2848	256	23	a	a	DET
taxlaw-2848	256	24	vat	vat	NOUN
taxlaw-2848	256	25	base	base	NOUN
taxlaw-2848	256	26	of	of	ADP
taxlaw-2848	256	27	$	$	SYM
taxlaw-2848	256	28	30	30	NUM
taxlaw-2848	256	29	.	.	PUNCT
taxlaw-2848	257	1	if	if	SCONJ
taxlaw-2848	257	2	the	the	DET
taxlaw-2848	257	3	rate	rate	NOUN
taxlaw-2848	257	4	is	be	AUX
taxlaw-2848	257	5	20	20	NUM
taxlaw-2848	257	6	%	%	NOUN
taxlaw-2848	257	7	,	,	PUNCT
taxlaw-2848	257	8	the	the	DET
taxlaw-2848	257	9	retailer	retailer	NOUN
taxlaw-2848	257	10	owes	owe	VERB
taxlaw-2848	257	11	$	$	SYM
taxlaw-2848	257	12	6	6	NUM
taxlaw-2848	257	13	in	in	ADP
taxlaw-2848	257	14	tax	tax	NOUN
taxlaw-2848	257	15	.	.	PUNCT
taxlaw-2848	258	1	the	the	DET
taxlaw-2848	258	2	manufacturer	manufacturer	NOUN
taxlaw-2848	258	3	has	have	VERB
taxlaw-2848	258	4	a	a	DET
taxlaw-2848	258	5	$	$	SYM
taxlaw-2848	258	6	70	70	NUM
taxlaw-2848	258	7	inflow	inflow	NOUN
taxlaw-2848	258	8	and	and	CCONJ
taxlaw-2848	258	9	no	no	DET
taxlaw-2848	258	10	non	non	ADJ
taxlaw-2848	258	11	-	-	NOUN
taxlaw-2848	258	12	wage	wage	ADJ
taxlaw-2848	258	13	,	,	PUNCT
taxlaw-2848	258	14	nonfinancial	nonfinancial	ADJ
taxlaw-2848	258	15	outflows	outflow	NOUN
taxlaw-2848	258	16	,	,	PUNCT
taxlaw-2848	258	17	so	so	SCONJ
taxlaw-2848	258	18	it	it	PRON
taxlaw-2848	258	19	has	have	VERB
taxlaw-2848	258	20	a	a	DET
taxlaw-2848	258	21	vat	vat	NOUN
taxlaw-2848	258	22	base	base	NOUN
taxlaw-2848	258	23	of	of	ADP
taxlaw-2848	258	24	$	$	SYM
taxlaw-2848	258	25	70	70	NUM
taxlaw-2848	258	26	and	and	CCONJ
taxlaw-2848	258	27	owes	owe	VERB
taxlaw-2848	258	28	taxes	taxis	NOUN
taxlaw-2848	258	29	of	of	ADP
taxlaw-2848	258	30	$	$	SYM
taxlaw-2848	258	31	14	14	NUM
taxlaw-2848	258	32	.	.	PUNCT
taxlaw-2848	259	1	together	together	ADV
taxlaw-2848	259	2	,	,	PUNCT
taxlaw-2848	259	3	the	the	DET
taxlaw-2848	259	4	manufacturer	manufacturer	NOUN
taxlaw-2848	259	5	and	and	CCONJ
taxlaw-2848	259	6	retailer	retailer	NOUN
taxlaw-2848	259	7	owe	owe	VERB
taxlaw-2848	259	8	$	$	SYM
taxlaw-2848	259	9	20	20	NUM
taxlaw-2848	259	10	,	,	PUNCT
taxlaw-2848	259	11	which	which	PRON
taxlaw-2848	259	12	is	be	AUX
taxlaw-2848	259	13	the	the	DET
taxlaw-2848	259	14	same	same	ADJ
taxlaw-2848	259	15	amount	amount	NOUN
taxlaw-2848	259	16	that	that	PRON
taxlaw-2848	259	17	would	would	AUX
taxlaw-2848	259	18	be	be	AUX
taxlaw-2848	259	19	owed	owe	VERB
taxlaw-2848	259	20	under	under	ADP
taxlaw-2848	259	21	a	a	DET
taxlaw-2848	259	22	retail	retail	ADJ
taxlaw-2848	259	23	sales	sale	NOUN
taxlaw-2848	259	24	tax	tax	NOUN
taxlaw-2848	259	25	.	.	PUNCT
taxlaw-2848	260	1	therefore	therefore	ADV
taxlaw-2848	260	2	,	,	PUNCT
taxlaw-2848	260	3	a	a	DET
taxlaw-2848	260	4	system	system	NOUN
taxlaw-2848	260	5	that	that	PRON
taxlaw-2848	260	6	taxes	tax	VERB
taxlaw-2848	260	7	the	the	DET
taxlaw-2848	260	8	cash	cash	NOUN
taxlaw-2848	260	9	inflows	inflow	NOUN
taxlaw-2848	260	10	of	of	ADP
taxlaw-2848	260	11	businesses	business	NOUN
taxlaw-2848	260	12	and	and	CCONJ
taxlaw-2848	260	13	allows	allow	VERB
taxlaw-2848	260	14	deductions	deduction	NOUN
taxlaw-2848	260	15	for	for	ADP
taxlaw-2848	260	16	purchases	purchase	NOUN
taxlaw-2848	260	17	of	of	ADP
taxlaw-2848	260	18	inputs	input	NOUN
taxlaw-2848	260	19	from	from	ADP
taxlaw-2848	260	20	other	other	ADJ
taxlaw-2848	260	21	businesses	business	NOUN
taxlaw-2848	260	22	(	(	PUNCT
taxlaw-2848	260	23	in	in	ADP
taxlaw-2848	260	24	other	other	ADJ
taxlaw-2848	260	25	words	word	NOUN
taxlaw-2848	260	26	,	,	PUNCT
taxlaw-2848	260	27	a	a	DET
taxlaw-2848	260	28	cashflow	cashflow	ADJ
taxlaw-2848	260	29	system	system	NOUN
taxlaw-2848	260	30	at	at	ADP
taxlaw-2848	260	31	the	the	DET
taxlaw-2848	260	32	business	business	NOUN
taxlaw-2848	260	33	level	level	NOUN
taxlaw-2848	260	34	)	)	PUNCT
taxlaw-2848	260	35	is	be	AUX
taxlaw-2848	260	36	equivalent	equivalent	ADJ
taxlaw-2848	260	37	to	to	ADP
taxlaw-2848	260	38	a	a	DET
taxlaw-2848	260	39	consumption	consumption	NOUN
taxlaw-2848	260	40	tax	tax	NOUN
taxlaw-2848	260	41	.	.	PUNCT
taxlaw-2848	261	1	a	a	DET
taxlaw-2848	261	2	vat	vat	NOUN
taxlaw-2848	261	3	that	that	PRON
taxlaw-2848	261	4	measures	measure	VERB
taxlaw-2848	261	5	cash	cash	NOUN
taxlaw-2848	261	6	flows	flow	NOUN
taxlaw-2848	261	7	,	,	PUNCT
taxlaw-2848	261	8	that	that	ADV
taxlaw-2848	261	9	is	is	ADV
taxlaw-2848	261	10	,	,	PUNCT
taxlaw-2848	261	11	a	a	DET
taxlaw-2848	261	12	system	system	NOUN
taxlaw-2848	261	13	that	that	PRON
taxlaw-2848	261	14	allows	allow	VERB
taxlaw-2848	261	15	a	a	DET
taxlaw-2848	261	16	deduction	deduction	NOUN
taxlaw-2848	261	17	for	for	ADP
taxlaw-2848	261	18	purchases	purchase	NOUN
taxlaw-2848	261	19	and	and	CCONJ
taxlaw-2848	261	20	an	an	DET
taxlaw-2848	261	21	inclusion	inclusion	NOUN
taxlaw-2848	261	22	for	for	ADP
taxlaw-2848	261	23	sales	sale	NOUN
taxlaw-2848	261	24	,	,	PUNCT
taxlaw-2848	261	25	is	be	AUX
taxlaw-2848	261	26	called	call	VERB
taxlaw-2848	261	27	a	a	DET
taxlaw-2848	261	28	“	"	PUNCT
taxlaw-2848	261	29	subtraction	subtraction	NOUN
taxlaw-2848	261	30	method	method	NOUN
taxlaw-2848	261	31	”	"	PUNCT
taxlaw-2848	261	32	vat	vat	NOUN
taxlaw-2848	261	33	.	.	PUNCT
taxlaw-2848	262	1	table	table	NOUN
taxlaw-2848	262	2	2	2	NUM
taxlaw-2848	262	3	summarizes	summarize	NOUN
taxlaw-2848	262	4	the	the	DET
taxlaw-2848	262	5	taxes	taxis	NOUN
taxlaw-2848	262	6	imposed	impose	VERB
taxlaw-2848	262	7	through	through	ADP
taxlaw-2848	262	8	such	such	DET
taxlaw-2848	262	9	a	a	DET
taxlaw-2848	262	10	system	system	NOUN
taxlaw-2848	262	11	.	.	PUNCT
taxlaw-2848	263	1	table	table	NOUN
taxlaw-2848	263	2	2	2	NUM
taxlaw-2848	263	3	subtraction	subtraction	NOUN
taxlaw-2848	263	4	method	method	NOUN
taxlaw-2848	263	5	vat	vat	NOUN
taxlaw-2848	263	6	manufacturer	manufacturer	NOUN
taxlaw-2848	263	7	retailer	retailer	NOUN
taxlaw-2848	263	8	sales	sale	NOUN
taxlaw-2848	263	9	$	$	SYM
taxlaw-2848	263	10	70	70	NUM
taxlaw-2848	263	11	$	$	SYM
taxlaw-2848	263	12	100	100	NUM
taxlaw-2848	263	13	less	less	ADJ
taxlaw-2848	263	14	purchases	purchase	NOUN
taxlaw-2848	263	15	$	$	SYM
taxlaw-2848	263	16	0	0	NUM
taxlaw-2848	263	17	$	$	SYM
taxlaw-2848	263	18	70	70	NUM
taxlaw-2848	263	19	net	net	ADJ
taxlaw-2848	263	20	$	$	SYM
taxlaw-2848	263	21	70	70	NUM
taxlaw-2848	263	22	$	$	SYM
taxlaw-2848	263	23	30	30	NUM
taxlaw-2848	263	24	tax	tax	NOUN
taxlaw-2848	263	25	at	at	ADP
taxlaw-2848	263	26	20	20	NUM
taxlaw-2848	263	27	%	%	NOUN
taxlaw-2848	263	28	$	$	SYM
taxlaw-2848	263	29	14	14	NUM
taxlaw-2848	263	30	$	$	SYM
taxlaw-2848	263	31	6	6	NUM
taxlaw-2848	263	32	total	total	ADJ
taxlaw-2848	263	33	tax	tax	NOUN
taxlaw-2848	263	34	collected	collect	VERB
taxlaw-2848	263	35	$	$	SYM
taxlaw-2848	263	36	20	20	NUM
taxlaw-2848	263	37	the	the	DET
taxlaw-2848	263	38	key	key	ADJ
taxlaw-2848	263	39	difference	difference	NOUN
taxlaw-2848	263	40	between	between	ADP
taxlaw-2848	263	41	a	a	DET
taxlaw-2848	263	42	retail	retail	ADJ
taxlaw-2848	263	43	sales	sale	NOUN
taxlaw-2848	263	44	tax	tax	NOUN
taxlaw-2848	263	45	and	and	CCONJ
taxlaw-2848	263	46	a	a	DET
taxlaw-2848	263	47	vat	vat	NOUN
taxlaw-2848	263	48	is	be	AUX
taxlaw-2848	263	49	that	that	SCONJ
taxlaw-2848	263	50	if	if	SCONJ
taxlaw-2848	263	51	a	a	DET
taxlaw-2848	263	52	business	business	NOUN
taxlaw-2848	263	53	does	do	AUX
taxlaw-2848	263	54	not	not	PART
taxlaw-2848	263	55	participate	participate	VERB
taxlaw-2848	263	56	in	in	ADP
taxlaw-2848	263	57	the	the	DET
taxlaw-2848	263	58	system	system	NOUN
taxlaw-2848	263	59	–	–	PUNCT
taxlaw-2848	263	60	it	it	PRON
taxlaw-2848	263	61	refuses	refuse	VERB
taxlaw-2848	263	62	to	to	PART
taxlaw-2848	263	63	pay	pay	VERB
taxlaw-2848	263	64	taxes	taxis	NOUN
taxlaw-2848	263	65	186	186	NUM
taxlaw-2848	263	66	columbia	columbia	PROPN
taxlaw-2848	263	67	journal	journal	NOUN
taxlaw-2848	263	68	of	of	ADP
taxlaw-2848	263	69	tax	tax	NOUN
taxlaw-2848	263	70	law	law	NOUN
taxlaw-2848	264	1	[	[	X
taxlaw-2848	264	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	264	3	and	and	CCONJ
taxlaw-2848	264	4	does	do	AUX
taxlaw-2848	264	5	not	not	PART
taxlaw-2848	264	6	claim	claim	VERB
taxlaw-2848	264	7	deductions	deduction	NOUN
taxlaw-2848	264	8	–	–	PUNCT
taxlaw-2848	264	9	the	the	DET
taxlaw-2848	264	10	only	only	ADJ
taxlaw-2848	264	11	tax	tax	NOUN
taxlaw-2848	264	12	that	that	PRON
taxlaw-2848	264	13	is	be	AUX
taxlaw-2848	264	14	lost	lose	VERB
taxlaw-2848	264	15	is	be	AUX
taxlaw-2848	264	16	the	the	DET
taxlaw-2848	264	17	tax	tax	NOUN
taxlaw-2848	264	18	at	at	ADP
taxlaw-2848	264	19	that	that	DET
taxlaw-2848	264	20	level	level	NOUN
taxlaw-2848	264	21	of	of	ADP
taxlaw-2848	264	22	production	production	NOUN
taxlaw-2848	264	23	.	.	PUNCT
taxlaw-2848	265	1	for	for	ADP
taxlaw-2848	265	2	example	example	NOUN
taxlaw-2848	265	3	,	,	PUNCT
taxlaw-2848	265	4	under	under	ADP
taxlaw-2848	265	5	a	a	DET
taxlaw-2848	265	6	retail	retail	ADJ
taxlaw-2848	265	7	sales	sale	NOUN
taxlaw-2848	265	8	tax	tax	NOUN
taxlaw-2848	265	9	,	,	PUNCT
taxlaw-2848	265	10	if	if	SCONJ
taxlaw-2848	265	11	the	the	DET
taxlaw-2848	265	12	retailer	retailer	NOUN
taxlaw-2848	265	13	is	be	AUX
taxlaw-2848	265	14	a	a	DET
taxlaw-2848	265	15	tax	tax	NOUN
taxlaw-2848	265	16	cheat	cheat	NOUN
taxlaw-2848	265	17	and	and	CCONJ
taxlaw-2848	265	18	does	do	AUX
taxlaw-2848	265	19	not	not	PART
taxlaw-2848	265	20	file	file	VERB
taxlaw-2848	265	21	tax	tax	NOUN
taxlaw-2848	265	22	returns	return	NOUN
taxlaw-2848	265	23	,	,	PUNCT
taxlaw-2848	265	24	all	all	DET
taxlaw-2848	265	25	$	$	SYM
taxlaw-2848	265	26	20	20	NUM
taxlaw-2848	265	27	of	of	ADP
taxlaw-2848	265	28	taxes	taxis	NOUN
taxlaw-2848	265	29	are	be	AUX
taxlaw-2848	265	30	foregone	foregone	ADJ
taxlaw-2848	265	31	.	.	PUNCT
taxlaw-2848	266	1	in	in	ADP
taxlaw-2848	266	2	a	a	DET
taxlaw-2848	266	3	vat	vat	NOUN
taxlaw-2848	266	4	,	,	PUNCT
taxlaw-2848	266	5	the	the	DET
taxlaw-2848	266	6	government	government	NOUN
taxlaw-2848	266	7	still	still	ADV
taxlaw-2848	266	8	collects	collect	VERB
taxlaw-2848	266	9	taxes	taxis	NOUN
taxlaw-2848	266	10	paid	pay	VERB
taxlaw-2848	266	11	at	at	ADP
taxlaw-2848	266	12	prior	prior	ADJ
taxlaw-2848	266	13	levels	level	NOUN
taxlaw-2848	266	14	,	,	PUNCT
taxlaw-2848	266	15	in	in	ADP
taxlaw-2848	266	16	this	this	DET
taxlaw-2848	266	17	case	case	NOUN
taxlaw-2848	266	18	$	$	SYM
taxlaw-2848	266	19	14	14	NUM
taxlaw-2848	266	20	.	.	PUNCT
taxlaw-2848	267	1	note	note	VERB
taxlaw-2848	267	2	that	that	SCONJ
taxlaw-2848	267	3	the	the	DET
taxlaw-2848	267	4	system	system	NOUN
taxlaw-2848	267	5	ignores	ignore	VERB
taxlaw-2848	267	6	financial	financial	ADJ
taxlaw-2848	267	7	flows	flow	NOUN
taxlaw-2848	267	8	.	.	PUNCT
taxlaw-2848	268	1	we	we	PRON
taxlaw-2848	268	2	said	say	VERB
taxlaw-2848	268	3	nothing	nothing	PRON
taxlaw-2848	268	4	about	about	ADP
taxlaw-2848	268	5	how	how	SCONJ
taxlaw-2848	268	6	the	the	DET
taxlaw-2848	268	7	retailer	retailer	NOUN
taxlaw-2848	268	8	or	or	CCONJ
taxlaw-2848	268	9	manufacturer	manufacturer	NOUN
taxlaw-2848	268	10	financed	finance	VERB
taxlaw-2848	268	11	their	their	PRON
taxlaw-2848	268	12	businesses	business	NOUN
taxlaw-2848	268	13	,	,	PUNCT
taxlaw-2848	268	14	how	how	SCONJ
taxlaw-2848	268	15	much	much	ADJ
taxlaw-2848	268	16	stock	stock	NOUN
taxlaw-2848	268	17	or	or	CCONJ
taxlaw-2848	268	18	debt	debt	NOUN
taxlaw-2848	268	19	they	they	PRON
taxlaw-2848	268	20	had	have	VERB
taxlaw-2848	268	21	,	,	PUNCT
taxlaw-2848	268	22	and	and	CCONJ
taxlaw-2848	268	23	so	so	ADV
taxlaw-2848	268	24	forth	forth	ADV
taxlaw-2848	268	25	.	.	PUNCT
taxlaw-2848	269	1	we	we	PRON
taxlaw-2848	269	2	simply	simply	ADV
taxlaw-2848	269	3	ignored	ignore	VERB
taxlaw-2848	269	4	financial	financial	ADJ
taxlaw-2848	269	5	flows	flow	NOUN
taxlaw-2848	269	6	,	,	PUNCT
taxlaw-2848	269	7	which	which	PRON
taxlaw-2848	269	8	means	mean	VERB
taxlaw-2848	269	9	,	,	PUNCT
taxlaw-2848	269	10	among	among	ADP
taxlaw-2848	269	11	other	other	ADJ
taxlaw-2848	269	12	things	thing	NOUN
taxlaw-2848	269	13	that	that	PRON
taxlaw-2848	269	14	the	the	DET
taxlaw-2848	269	15	businesses	business	NOUN
taxlaw-2848	269	16	could	could	AUX
taxlaw-2848	269	17	not	not	PART
taxlaw-2848	269	18	deduct	deduct	VERB
taxlaw-2848	269	19	their	their	PRON
taxlaw-2848	269	20	interest	interest	NOUN
taxlaw-2848	269	21	expense	expense	NOUN
taxlaw-2848	269	22	.	.	PUNCT
taxlaw-2848	270	1	with	with	ADP
taxlaw-2848	270	2	the	the	DET
taxlaw-2848	270	3	exception	exception	NOUN
taxlaw-2848	270	4	of	of	ADP
taxlaw-2848	270	5	the	the	DET
taxlaw-2848	270	6	consumption	consumption	NOUN
taxlaw-2848	270	7	of	of	ADP
taxlaw-2848	270	8	financial	financial	ADJ
taxlaw-2848	270	9	services	service	NOUN
taxlaw-2848	270	10	,	,	PUNCT
taxlaw-2848	270	11	discussed	discuss	VERB
taxlaw-2848	270	12	below	below	ADV
taxlaw-2848	270	13	,	,	PUNCT
taxlaw-2848	270	14	there	there	PRON
taxlaw-2848	270	15	is	be	VERB
taxlaw-2848	270	16	no	no	DET
taxlaw-2848	270	17	need	need	NOUN
taxlaw-2848	270	18	to	to	PART
taxlaw-2848	270	19	consider	consider	VERB
taxlaw-2848	270	20	financial	financial	ADJ
taxlaw-2848	270	21	flows	flow	NOUN
taxlaw-2848	270	22	when	when	SCONJ
taxlaw-2848	270	23	measuring	measure	VERB
taxlaw-2848	270	24	consumption	consumption	NOUN
taxlaw-2848	270	25	.	.	PUNCT
taxlaw-2848	271	1	because	because	SCONJ
taxlaw-2848	271	2	the	the	DET
taxlaw-2848	271	3	system	system	NOUN
taxlaw-2848	271	4	only	only	ADV
taxlaw-2848	271	5	taxes	tax	VERB
taxlaw-2848	271	6	real	real	ADJ
taxlaw-2848	271	7	flows	flow	NOUN
taxlaw-2848	271	8	,	,	PUNCT
taxlaw-2848	271	9	not	not	PART
taxlaw-2848	271	10	financial	financial	ADJ
taxlaw-2848	271	11	flows	flow	NOUN
taxlaw-2848	271	12	,	,	PUNCT
taxlaw-2848	271	13	it	it	PRON
taxlaw-2848	271	14	is	be	AUX
taxlaw-2848	271	15	known	know	VERB
taxlaw-2848	271	16	as	as	ADP
taxlaw-2848	271	17	an	an	DET
taxlaw-2848	271	18	r	r	NOUN
taxlaw-2848	271	19	-	-	PUNCT
taxlaw-2848	271	20	based	base	VERB
taxlaw-2848	271	21	tax	tax	NOUN
taxlaw-2848	271	22	.	.	PUNCT
taxlaw-2848	272	1	as	as	SCONJ
taxlaw-2848	272	2	we	we	PRON
taxlaw-2848	272	3	will	will	AUX
taxlaw-2848	272	4	see	see	VERB
taxlaw-2848	272	5	,	,	PUNCT
taxlaw-2848	272	6	consumption	consumption	NOUN
taxlaw-2848	272	7	can	can	AUX
taxlaw-2848	272	8	also	also	ADV
taxlaw-2848	272	9	be	be	AUX
taxlaw-2848	272	10	measured	measure	VERB
taxlaw-2848	272	11	by	by	ADP
taxlaw-2848	272	12	including	include	VERB
taxlaw-2848	272	13	financial	financial	ADJ
taxlaw-2848	272	14	flows	flow	NOUN
taxlaw-2848	272	15	through	through	ADP
taxlaw-2848	272	16	a	a	DET
taxlaw-2848	272	17	system	system	NOUN
taxlaw-2848	272	18	known	know	VERB
taxlaw-2848	272	19	as	as	ADP
taxlaw-2848	272	20	an	an	DET
taxlaw-2848	272	21	r+f	r+f	NUM
taxlaw-2848	272	22	-	-	PUNCT
taxlaw-2848	272	23	based	base	VERB
taxlaw-2848	272	24	tax	tax	NOUN
taxlaw-2848	272	25	.	.	PUNCT
taxlaw-2848	273	1	european	european	ADJ
taxlaw-2848	273	2	vats	vat	NOUN
taxlaw-2848	273	3	do	do	AUX
taxlaw-2848	273	4	not	not	PART
taxlaw-2848	273	5	work	work	VERB
taxlaw-2848	273	6	exactly	exactly	ADV
taxlaw-2848	273	7	as	as	SCONJ
taxlaw-2848	273	8	described	describe	VERB
taxlaw-2848	273	9	in	in	ADP
taxlaw-2848	273	10	the	the	DET
taxlaw-2848	273	11	example	example	NOUN
taxlaw-2848	273	12	.	.	PUNCT
taxlaw-2848	274	1	rather	rather	ADV
taxlaw-2848	274	2	than	than	ADP
taxlaw-2848	274	3	getting	get	VERB
taxlaw-2848	274	4	a	a	DET
taxlaw-2848	274	5	deduction	deduction	NOUN
taxlaw-2848	274	6	for	for	ADP
taxlaw-2848	274	7	the	the	DET
taxlaw-2848	274	8	cost	cost	NOUN
taxlaw-2848	274	9	of	of	ADP
taxlaw-2848	274	10	their	their	PRON
taxlaw-2848	274	11	purchases	purchase	NOUN
taxlaw-2848	274	12	,	,	PUNCT
taxlaw-2848	274	13	purchasers	purchaser	NOUN
taxlaw-2848	274	14	get	get	VERB
taxlaw-2848	274	15	a	a	DET
taxlaw-2848	274	16	credit	credit	NOUN
taxlaw-2848	274	17	against	against	ADP
taxlaw-2848	274	18	tax	tax	NOUN
taxlaw-2848	274	19	for	for	ADP
taxlaw-2848	274	20	any	any	DET
taxlaw-2848	274	21	tax	tax	NOUN
taxlaw-2848	274	22	paid	pay	VERB
taxlaw-2848	274	23	by	by	ADP
taxlaw-2848	274	24	the	the	DET
taxlaw-2848	274	25	seller	seller	NOUN
taxlaw-2848	274	26	,	,	PUNCT
taxlaw-2848	274	27	under	under	ADP
taxlaw-2848	274	28	a	a	DET
taxlaw-2848	274	29	system	system	NOUN
taxlaw-2848	274	30	known	know	VERB
taxlaw-2848	274	31	as	as	ADP
taxlaw-2848	274	32	a	a	DET
taxlaw-2848	274	33	credit	credit	NOUN
taxlaw-2848	274	34	invoice	invoice	NOUN
taxlaw-2848	274	35	vat	vat	NOUN
taxlaw-2848	274	36	.	.	PUNCT
taxlaw-2848	275	1	as	as	SCONJ
taxlaw-2848	275	2	we	we	PRON
taxlaw-2848	275	3	know	know	VERB
taxlaw-2848	275	4	,	,	PUNCT
taxlaw-2848	275	5	however	however	ADV
taxlaw-2848	275	6	,	,	PUNCT
taxlaw-2848	275	7	credits	credit	NOUN
taxlaw-2848	275	8	and	and	CCONJ
taxlaw-2848	275	9	deductions	deduction	NOUN
taxlaw-2848	275	10	are	be	AUX
taxlaw-2848	275	11	the	the	DET
taxlaw-2848	275	12	same	same	ADJ
taxlaw-2848	275	13	thing	thing	NOUN
taxlaw-2848	275	14	using	use	VERB
taxlaw-2848	275	15	different	different	ADJ
taxlaw-2848	275	16	units	unit	NOUN
taxlaw-2848	275	17	.	.	PUNCT
taxlaw-2848	276	1	in	in	ADP
taxlaw-2848	276	2	a	a	DET
taxlaw-2848	276	3	20	20	NUM
taxlaw-2848	276	4	%	%	NOUN
taxlaw-2848	276	5	tax	tax	NOUN
taxlaw-2848	276	6	,	,	PUNCT
taxlaw-2848	276	7	a	a	DET
taxlaw-2848	276	8	$	$	SYM
taxlaw-2848	276	9	20	20	NUM
taxlaw-2848	276	10	credit	credit	NOUN
taxlaw-2848	276	11	is	be	AUX
taxlaw-2848	276	12	the	the	DET
taxlaw-2848	276	13	same	same	ADJ
taxlaw-2848	276	14	as	as	ADP
taxlaw-2848	276	15	a	a	DET
taxlaw-2848	276	16	$	$	SYM
taxlaw-2848	276	17	100	100	NUM
taxlaw-2848	276	18	deduction	deduction	NOUN
taxlaw-2848	276	19	.	.	PUNCT
taxlaw-2848	277	1	both	both	PRON
taxlaw-2848	277	2	save	save	VERB
taxlaw-2848	277	3	you	you	PRON
taxlaw-2848	277	4	$	$	SYM
taxlaw-2848	277	5	20	20	NUM
taxlaw-2848	277	6	in	in	ADP
taxlaw-2848	277	7	taxes	taxis	NOUN
taxlaw-2848	277	8	.	.	PUNCT
taxlaw-2848	278	1	going	go	VERB
taxlaw-2848	278	2	back	back	ADV
taxlaw-2848	278	3	to	to	ADP
taxlaw-2848	278	4	the	the	DET
taxlaw-2848	278	5	example	example	NOUN
taxlaw-2848	278	6	,	,	PUNCT
taxlaw-2848	278	7	in	in	ADP
taxlaw-2848	278	8	a	a	DET
taxlaw-2848	278	9	credit	credit	NOUN
taxlaw-2848	278	10	invoice	invoice	NOUN
taxlaw-2848	278	11	vat	vat	NOUN
taxlaw-2848	278	12	,	,	PUNCT
taxlaw-2848	278	13	the	the	DET
taxlaw-2848	278	14	retailer	retailer	NOUN
taxlaw-2848	278	15	would	would	AUX
taxlaw-2848	278	16	have	have	VERB
taxlaw-2848	278	17	an	an	DET
taxlaw-2848	278	18	inflow	inflow	NOUN
taxlaw-2848	278	19	of	of	ADP
taxlaw-2848	278	20	$	$	SYM
taxlaw-2848	278	21	100	100	NUM
taxlaw-2848	278	22	and	and	CCONJ
taxlaw-2848	278	23	owe	owe	VERB
taxlaw-2848	278	24	a	a	DET
taxlaw-2848	278	25	tax	tax	NOUN
taxlaw-2848	278	26	of	of	ADP
taxlaw-2848	278	27	$	$	SYM
taxlaw-2848	278	28	20	20	NUM
taxlaw-2848	278	29	but	but	CCONJ
taxlaw-2848	278	30	would	would	AUX
taxlaw-2848	278	31	get	get	VERB
taxlaw-2848	278	32	a	a	DET
taxlaw-2848	278	33	credit	credit	NOUN
taxlaw-2848	278	34	for	for	ADP
taxlaw-2848	278	35	the	the	DET
taxlaw-2848	278	36	$	$	SYM
taxlaw-2848	278	37	14	14	NUM
taxlaw-2848	278	38	of	of	ADP
taxlaw-2848	278	39	tax	tax	NOUN
taxlaw-2848	278	40	paid	pay	VERB
taxlaw-2848	278	41	by	by	ADP
taxlaw-2848	278	42	the	the	DET
taxlaw-2848	278	43	manufacturer	manufacturer	NOUN
taxlaw-2848	278	44	,	,	PUNCT
taxlaw-2848	278	45	so	so	SCONJ
taxlaw-2848	278	46	it	it	PRON
taxlaw-2848	278	47	would	would	AUX
taxlaw-2848	278	48	owe	owe	VERB
taxlaw-2848	278	49	$	$	SYM
taxlaw-2848	278	50	6	6	NUM
taxlaw-2848	278	51	,	,	PUNCT
taxlaw-2848	278	52	exactly	exactly	ADV
taxlaw-2848	278	53	as	as	ADP
taxlaw-2848	278	54	in	in	ADP
taxlaw-2848	278	55	the	the	DET
taxlaw-2848	278	56	cash	cash	NOUN
taxlaw-2848	278	57	-	-	PUNCT
taxlaw-2848	278	58	flow	flow	NOUN
taxlaw-2848	278	59	system	system	NOUN
taxlaw-2848	278	60	.	.	PUNCT
taxlaw-2848	279	1	the	the	DET
taxlaw-2848	279	2	only	only	ADJ
taxlaw-2848	279	3	difference	difference	NOUN
taxlaw-2848	279	4	is	be	AUX
taxlaw-2848	279	5	that	that	SCONJ
taxlaw-2848	279	6	instead	instead	ADV
taxlaw-2848	279	7	of	of	ADP
taxlaw-2848	279	8	deducting	deduct	VERB
taxlaw-2848	279	9	$	$	SYM
taxlaw-2848	279	10	70	70	NUM
taxlaw-2848	279	11	,	,	PUNCT
taxlaw-2848	279	12	the	the	DET
taxlaw-2848	279	13	retailer	retailer	NOUN
taxlaw-2848	279	14	gets	get	VERB
taxlaw-2848	279	15	a	a	DET
taxlaw-2848	279	16	credit	credit	NOUN
taxlaw-2848	279	17	of	of	ADP
taxlaw-2848	279	18	$	$	SYM
taxlaw-2848	279	19	14	14	NUM
taxlaw-2848	279	20	;	;	PUNCT
taxlaw-2848	279	21	different	different	ADJ
taxlaw-2848	279	22	language	language	NOUN
taxlaw-2848	279	23	to	to	PART
taxlaw-2848	279	24	describe	describe	VERB
taxlaw-2848	279	25	the	the	DET
taxlaw-2848	279	26	same	same	ADJ
taxlaw-2848	279	27	thing	thing	NOUN
taxlaw-2848	279	28	.	.	PUNCT
taxlaw-2848	280	1	the	the	DET
taxlaw-2848	280	2	reason	reason	NOUN
taxlaw-2848	280	3	european	european	ADJ
taxlaw-2848	280	4	vats	vat	NOUN
taxlaw-2848	280	5	use	use	VERB
taxlaw-2848	280	6	the	the	DET
taxlaw-2848	280	7	credit	credit	NOUN
taxlaw-2848	280	8	invoice	invoice	NOUN
taxlaw-2848	280	9	system	system	NOUN
taxlaw-2848	280	10	is	be	AUX
taxlaw-2848	280	11	the	the	DET
taxlaw-2848	280	12	invoices	invoice	NOUN
taxlaw-2848	280	13	:	:	PUNCT
taxlaw-2848	280	14	the	the	DET
taxlaw-2848	280	15	retailer	retailer	NOUN
taxlaw-2848	280	16	gets	get	VERB
taxlaw-2848	280	17	an	an	DET
taxlaw-2848	280	18	invoice	invoice	NOUN
taxlaw-2848	280	19	from	from	ADP
taxlaw-2848	280	20	the	the	DET
taxlaw-2848	280	21	manufacturer	manufacturer	NOUN
taxlaw-2848	280	22	stating	state	VERB
taxlaw-2848	280	23	that	that	SCONJ
taxlaw-2848	280	24	the	the	DET
taxlaw-2848	280	25	manufacturer	manufacturer	NOUN
taxlaw-2848	280	26	paid	pay	VERB
taxlaw-2848	280	27	$	$	SYM
taxlaw-2848	280	28	14	14	NUM
taxlaw-2848	280	29	in	in	ADP
taxlaw-2848	280	30	vat	vat	NOUN
taxlaw-2848	280	31	on	on	ADP
taxlaw-2848	280	32	the	the	DET
taxlaw-2848	280	33	widget	widget	NOUN
taxlaw-2848	280	34	.	.	PUNCT
taxlaw-2848	281	1	the	the	DET
taxlaw-2848	281	2	retailer	retailer	NOUN
taxlaw-2848	281	3	can	can	AUX
taxlaw-2848	281	4	only	only	ADV
taxlaw-2848	281	5	claim	claim	VERB
taxlaw-2848	281	6	a	a	DET
taxlaw-2848	281	7	credit	credit	NOUN
taxlaw-2848	281	8	for	for	ADP
taxlaw-2848	281	9	the	the	DET
taxlaw-2848	281	10	purchase	purchase	NOUN
taxlaw-2848	281	11	of	of	ADP
taxlaw-2848	281	12	the	the	DET
taxlaw-2848	281	13	widget	widget	NOUN
taxlaw-2848	281	14	if	if	SCONJ
taxlaw-2848	281	15	it	it	PRON
taxlaw-2848	281	16	gets	get	VERB
taxlaw-2848	281	17	the	the	DET
taxlaw-2848	281	18	invoice	invoice	NOUN
taxlaw-2848	281	19	.	.	PUNCT
taxlaw-2848	282	1	this	this	PRON
taxlaw-2848	282	2	generates	generate	VERB
taxlaw-2848	282	3	an	an	DET
taxlaw-2848	282	4	incentive	incentive	NOUN
taxlaw-2848	282	5	for	for	SCONJ
taxlaw-2848	282	6	the	the	DET
taxlaw-2848	282	7	retailer	retailer	NOUN
taxlaw-2848	282	8	to	to	PART
taxlaw-2848	282	9	demand	demand	VERB
taxlaw-2848	282	10	that	that	SCONJ
taxlaw-2848	282	11	the	the	DET
taxlaw-2848	282	12	manufacturer	manufacturer	NOUN
taxlaw-2848	282	13	pay	pay	VERB
taxlaw-2848	282	14	tax	tax	NOUN
taxlaw-2848	282	15	,	,	PUNCT
taxlaw-2848	282	16	and	and	CCONJ
taxlaw-2848	282	17	it	it	PRON
taxlaw-2848	282	18	creates	create	VERB
taxlaw-2848	282	19	a	a	DET
taxlaw-2848	282	20	paper	paper	NOUN
taxlaw-2848	282	21	trail	trail	NOUN
taxlaw-2848	282	22	for	for	ADP
taxlaw-2848	282	23	audits	audits	NOUN
taxlaw-2848	282	24	.	.	PUNCT
taxlaw-2848	283	1	it	it	PRON
taxlaw-2848	283	2	also	also	ADV
taxlaw-2848	283	3	ensures	ensure	VERB
taxlaw-2848	283	4	that	that	SCONJ
taxlaw-2848	283	5	the	the	DET
taxlaw-2848	283	6	system	system	NOUN
taxlaw-2848	283	7	is	be	AUX
taxlaw-2848	283	8	what	what	PRON
taxlaw-2848	283	9	i	i	PRON
taxlaw-2848	283	10	have	have	AUX
taxlaw-2848	283	11	called	call	VERB
taxlaw-2848	283	12	“	"	PUNCT
taxlaw-2848	283	13	closed	closed	ADJ
taxlaw-2848	283	14	.	.	PUNCT
taxlaw-2848	283	15	”	"	PUNCT
taxlaw-2848	284	1	22	22	NUM
taxlaw-2848	284	2	purchasers	purchaser	NOUN
taxlaw-2848	284	3	only	only	ADV
taxlaw-2848	284	4	get	get	VERB
taxlaw-2848	284	5	deductions	deduction	NOUN
taxlaw-2848	284	6	or	or	CCONJ
taxlaw-2848	284	7	credits	credit	NOUN
taxlaw-2848	284	8	when	when	SCONJ
taxlaw-2848	284	9	sellers	seller	NOUN
taxlaw-2848	284	10	have	have	AUX
taxlaw-2848	284	11	paid	pay	VERB
taxlaw-2848	284	12	a	a	DET
taxlaw-2848	284	13	tax	tax	NOUN
taxlaw-2848	284	14	on	on	ADP
taxlaw-2848	284	15	the	the	DET
taxlaw-2848	284	16	sale	sale	NOUN
taxlaw-2848	284	17	.	.	PUNCT
taxlaw-2848	285	1	ensuring	ensure	VERB
taxlaw-2848	285	2	that	that	SCONJ
taxlaw-2848	285	3	the	the	DET
taxlaw-2848	285	4	system	system	NOUN
taxlaw-2848	285	5	is	be	AUX
taxlaw-2848	285	6	closed	close	VERB
taxlaw-2848	285	7	has	have	VERB
taxlaw-2848	285	8	important	important	ADJ
taxlaw-2848	285	9	implications	implication	NOUN
taxlaw-2848	285	10	both	both	CCONJ
taxlaw-2848	285	11	for	for	ADP
taxlaw-2848	285	12	the	the	DET
taxlaw-2848	285	13	scope	scope	NOUN
taxlaw-2848	285	14	22	22	NUM
taxlaw-2848	285	15	weisbach	weisbach	NOUN
taxlaw-2848	285	16	,	,	PUNCT
taxlaw-2848	285	17	ironing	iron	VERB
taxlaw-2848	285	18	out	out	ADP
taxlaw-2848	285	19	the	the	DET
taxlaw-2848	285	20	flat	flat	ADJ
taxlaw-2848	285	21	tax	tax	NOUN
taxlaw-2848	285	22	,	,	PUNCT
taxlaw-2848	285	23	supra	supra	ADJ
taxlaw-2848	285	24	note	note	NOUN
taxlaw-2848	285	25	5	5	NUM
taxlaw-2848	285	26	.	.	NOUN
taxlaw-2848	285	27	2017	2017	NUM
taxlaw-2848	285	28	]	]	PUNCT
taxlaw-2848	285	29	a	a	DET
taxlaw-2848	285	30	guide	guide	NOUN
taxlaw-2848	285	31	to	to	ADP
taxlaw-2848	285	32	the	the	DET
taxlaw-2848	285	33	gop	gop	PROPN
taxlaw-2848	285	34	tax	tax	NOUN
taxlaw-2848	285	35	plan	plan	NOUN
taxlaw-2848	285	36	187	187	NUM
taxlaw-2848	285	37	of	of	ADP
taxlaw-2848	285	38	the	the	DET
taxlaw-2848	285	39	tax	tax	NOUN
taxlaw-2848	285	40	base	base	NOUN
taxlaw-2848	285	41	and	and	CCONJ
taxlaw-2848	285	42	for	for	ADP
taxlaw-2848	285	43	enforcement.23	enforcement.23	PROPN
taxlaw-2848	285	44	subtraction	subtraction	NOUN
taxlaw-2848	285	45	method	method	NOUN
taxlaw-2848	285	46	vats	vat	NOUN
taxlaw-2848	285	47	could	could	AUX
taxlaw-2848	285	48	require	require	VERB
taxlaw-2848	285	49	invoices	invoice	NOUN
taxlaw-2848	285	50	,	,	PUNCT
taxlaw-2848	285	51	but	but	CCONJ
taxlaw-2848	285	52	proposals	proposal	NOUN
taxlaw-2848	285	53	for	for	ADP
taxlaw-2848	285	54	subtraction	subtraction	NOUN
taxlaw-2848	285	55	method	method	NOUN
taxlaw-2848	285	56	vats	vat	NOUN
taxlaw-2848	285	57	almost	almost	ADV
taxlaw-2848	285	58	never	never	ADV
taxlaw-2848	285	59	do	do	VERB
taxlaw-2848	285	60	.	.	PUNCT
taxlaw-2848	286	1	c.	c.	PROPN
taxlaw-2848	286	2	destination	destination	PROPN
taxlaw-2848	286	3	v.	v.	PROPN
taxlaw-2848	286	4	origin	origin	PROPN
taxlaw-2848	286	5	basis	basis	NOUN
taxlaw-2848	286	6	:	:	PUNCT
taxlaw-2848	286	7	the	the	DET
taxlaw-2848	286	8	treatment	treatment	NOUN
taxlaw-2848	286	9	of	of	ADP
taxlaw-2848	286	10	crossborder	crossborder	NOUN
taxlaw-2848	286	11	purchases	purchase	NOUN
taxlaw-2848	286	12	and	and	CCONJ
taxlaw-2848	286	13	sales	sale	NOUN
taxlaw-2848	286	14	vats	vat	NOUN
taxlaw-2848	286	15	around	around	ADP
taxlaw-2848	286	16	the	the	DET
taxlaw-2848	286	17	world	world	NOUN
taxlaw-2848	286	18	are	be	AUX
taxlaw-2848	286	19	,	,	PUNCT
taxlaw-2848	286	20	without	without	ADP
taxlaw-2848	286	21	exception	exception	NOUN
taxlaw-2848	286	22	,	,	PUNCT
taxlaw-2848	286	23	destinationbased	destinationbased	ADJ
taxlaw-2848	286	24	.	.	PUNCT
taxlaw-2848	287	1	in	in	ADP
taxlaw-2848	287	2	a	a	DET
taxlaw-2848	287	3	destination	destination	NOUN
taxlaw-2848	287	4	-	-	PUNCT
taxlaw-2848	287	5	based	base	VERB
taxlaw-2848	287	6	system	system	NOUN
taxlaw-2848	287	7	,	,	PUNCT
taxlaw-2848	287	8	exports	export	NOUN
taxlaw-2848	287	9	are	be	AUX
taxlaw-2848	287	10	exempt	exempt	ADJ
taxlaw-2848	287	11	from	from	ADP
taxlaw-2848	287	12	tax	tax	NOUN
taxlaw-2848	287	13	and	and	CCONJ
taxlaw-2848	287	14	imports	import	NOUN
taxlaw-2848	287	15	are	be	AUX
taxlaw-2848	287	16	taxed	tax	VERB
taxlaw-2848	287	17	.	.	PUNCT
taxlaw-2848	288	1	in	in	ADP
taxlaw-2848	288	2	our	our	PRON
taxlaw-2848	288	3	example	example	NOUN
taxlaw-2848	288	4	,	,	PUNCT
taxlaw-2848	288	5	under	under	ADP
taxlaw-2848	288	6	a	a	DET
taxlaw-2848	288	7	destination	destination	NOUN
taxlaw-2848	288	8	-	-	PUNCT
taxlaw-2848	288	9	based	base	VERB
taxlaw-2848	288	10	system	system	NOUN
taxlaw-2848	288	11	,	,	PUNCT
taxlaw-2848	288	12	if	if	SCONJ
taxlaw-2848	288	13	the	the	DET
taxlaw-2848	288	14	retailer	retailer	NOUN
taxlaw-2848	288	15	sells	sell	VERB
taxlaw-2848	288	16	the	the	DET
taxlaw-2848	288	17	widget	widget	NOUN
taxlaw-2848	288	18	in	in	ADP
taxlaw-2848	288	19	canada	canada	PROPN
taxlaw-2848	288	20	,	,	PUNCT
taxlaw-2848	288	21	it	it	PRON
taxlaw-2848	288	22	would	would	AUX
taxlaw-2848	288	23	not	not	PART
taxlaw-2848	288	24	have	have	VERB
taxlaw-2848	288	25	to	to	PART
taxlaw-2848	288	26	include	include	VERB
taxlaw-2848	288	27	the	the	DET
taxlaw-2848	288	28	$	$	SYM
taxlaw-2848	288	29	100	100	NUM
taxlaw-2848	288	30	cash	cash	NOUN
taxlaw-2848	288	31	inflow	inflow	NOUN
taxlaw-2848	288	32	.	.	PUNCT
taxlaw-2848	289	1	because	because	SCONJ
taxlaw-2848	289	2	it	it	PRON
taxlaw-2848	289	3	does	do	AUX
taxlaw-2848	289	4	not	not	PART
taxlaw-2848	289	5	count	count	VERB
taxlaw-2848	289	6	its	its	PRON
taxlaw-2848	289	7	$	$	SYM
taxlaw-2848	289	8	100	100	NUM
taxlaw-2848	289	9	inflow	inflow	NOUN
taxlaw-2848	289	10	,	,	PUNCT
taxlaw-2848	289	11	it	it	PRON
taxlaw-2848	289	12	has	have	VERB
taxlaw-2848	289	13	a	a	DET
taxlaw-2848	289	14	net	net	ADJ
taxlaw-2848	289	15	outflow	outflow	NOUN
taxlaw-2848	289	16	for	for	ADP
taxlaw-2848	289	17	tax	tax	NOUN
taxlaw-2848	289	18	purposes	purpose	NOUN
taxlaw-2848	289	19	of	of	ADP
taxlaw-2848	289	20	$	$	SYM
taxlaw-2848	289	21	70	70	NUM
taxlaw-2848	289	22	,	,	PUNCT
taxlaw-2848	289	23	so	so	SCONJ
taxlaw-2848	289	24	it	it	PRON
taxlaw-2848	289	25	would	would	AUX
taxlaw-2848	289	26	get	get	VERB
taxlaw-2848	289	27	a	a	DET
taxlaw-2848	289	28	$	$	SYM
taxlaw-2848	289	29	14	14	NUM
taxlaw-2848	289	30	rebate	rebate	NOUN
taxlaw-2848	289	31	from	from	ADP
taxlaw-2848	289	32	the	the	DET
taxlaw-2848	289	33	government	government	NOUN
taxlaw-2848	289	34	.	.	PUNCT
taxlaw-2848	290	1	this	this	DET
taxlaw-2848	290	2	rebate	rebate	NOUN
taxlaw-2848	290	3	is	be	AUX
taxlaw-2848	290	4	known	know	VERB
taxlaw-2848	290	5	as	as	ADP
taxlaw-2848	290	6	a	a	DET
taxlaw-2848	290	7	border	border	NOUN
taxlaw-2848	290	8	adjustment	adjustment	NOUN
taxlaw-2848	290	9	and	and	CCONJ
taxlaw-2848	290	10	destination	destination	NOUN
taxlaw-2848	290	11	-	-	PUNCT
taxlaw-2848	290	12	based	base	VERB
taxlaw-2848	290	13	taxes	taxis	NOUN
taxlaw-2848	290	14	are	be	AUX
taxlaw-2848	290	15	sometimes	sometimes	ADV
taxlaw-2848	290	16	called	call	VERB
taxlaw-2848	290	17	“	"	PUNCT
taxlaw-2848	290	18	border	border	NOUN
taxlaw-2848	290	19	adjustable	adjustable	ADJ
taxlaw-2848	290	20	”	"	PUNCT
taxlaw-2848	290	21	taxes	taxis	NOUN
taxlaw-2848	290	22	.	.	PUNCT
taxlaw-2848	291	1	the	the	DET
taxlaw-2848	291	2	border	border	NOUN
taxlaw-2848	291	3	adjustment	adjustment	NOUN
taxlaw-2848	291	4	offsets	offset	VERB
taxlaw-2848	291	5	prior	prior	ADJ
taxlaw-2848	291	6	taxes	taxis	NOUN
taxlaw-2848	291	7	so	so	SCONJ
taxlaw-2848	291	8	that	that	SCONJ
taxlaw-2848	291	9	there	there	PRON
taxlaw-2848	291	10	is	be	VERB
taxlaw-2848	291	11	no	no	DET
taxlaw-2848	291	12	net	net	ADJ
taxlaw-2848	291	13	tax	tax	NOUN
taxlaw-2848	291	14	on	on	ADP
taxlaw-2848	291	15	the	the	DET
taxlaw-2848	291	16	sale	sale	NOUN
taxlaw-2848	291	17	in	in	ADP
taxlaw-2848	291	18	canada	canada	PROPN
taxlaw-2848	291	19	.	.	PUNCT
taxlaw-2848	292	1	this	this	PRON
taxlaw-2848	292	2	means	mean	VERB
taxlaw-2848	292	3	that	that	SCONJ
taxlaw-2848	292	4	goods	good	NOUN
taxlaw-2848	292	5	sold	sell	VERB
taxlaw-2848	292	6	in	in	ADP
taxlaw-2848	292	7	foreign	foreign	ADJ
taxlaw-2848	292	8	countries	country	NOUN
taxlaw-2848	292	9	are	be	AUX
taxlaw-2848	292	10	exempt	exempt	ADJ
taxlaw-2848	292	11	from	from	ADP
taxlaw-2848	292	12	u.s	u.s	PROPN
taxlaw-2848	292	13	.	.	PROPN
taxlaw-2848	292	14	tax	tax	NOUN
taxlaw-2848	292	15	.	.	PUNCT
taxlaw-2848	293	1	in	in	ADP
taxlaw-2848	293	2	the	the	DET
taxlaw-2848	293	3	other	other	ADJ
taxlaw-2848	293	4	direction	direction	NOUN
taxlaw-2848	293	5	,	,	PUNCT
taxlaw-2848	293	6	goods	good	NOUN
taxlaw-2848	293	7	produced	produce	VERB
taxlaw-2848	293	8	in	in	ADP
taxlaw-2848	293	9	foreign	foreign	ADJ
taxlaw-2848	293	10	countries	country	NOUN
taxlaw-2848	293	11	and	and	CCONJ
taxlaw-2848	293	12	sold	sell	VERB
taxlaw-2848	293	13	in	in	ADP
taxlaw-2848	293	14	the	the	DET
taxlaw-2848	293	15	united	united	PROPN
taxlaw-2848	293	16	states	states	PROPN
taxlaw-2848	293	17	are	be	AUX
taxlaw-2848	293	18	subject	subject	ADJ
taxlaw-2848	293	19	to	to	ADP
taxlaw-2848	293	20	tax	tax	NOUN
taxlaw-2848	293	21	.	.	PUNCT
taxlaw-2848	294	1	for	for	ADP
taxlaw-2848	294	2	example	example	NOUN
taxlaw-2848	294	3	,	,	PUNCT
taxlaw-2848	294	4	if	if	SCONJ
taxlaw-2848	294	5	the	the	DET
taxlaw-2848	294	6	retailer	retailer	NOUN
taxlaw-2848	294	7	bought	buy	VERB
taxlaw-2848	294	8	the	the	DET
taxlaw-2848	294	9	good	good	NOUN
taxlaw-2848	294	10	from	from	ADP
taxlaw-2848	294	11	a	a	DET
taxlaw-2848	294	12	canadian	canadian	ADJ
taxlaw-2848	294	13	manufacturer	manufacturer	NOUN
taxlaw-2848	294	14	,	,	PUNCT
taxlaw-2848	294	15	it	it	PRON
taxlaw-2848	294	16	would	would	AUX
taxlaw-2848	294	17	not	not	PART
taxlaw-2848	294	18	get	get	VERB
taxlaw-2848	294	19	a	a	DET
taxlaw-2848	294	20	deduction	deduction	NOUN
taxlaw-2848	294	21	for	for	ADP
taxlaw-2848	294	22	its	its	PRON
taxlaw-2848	294	23	$	$	SYM
taxlaw-2848	294	24	70	70	NUM
taxlaw-2848	294	25	purchase	purchase	NOUN
taxlaw-2848	294	26	price	price	NOUN
taxlaw-2848	294	27	.	.	PUNCT
taxlaw-2848	295	1	when	when	SCONJ
taxlaw-2848	295	2	it	it	PRON
taxlaw-2848	295	3	sells	sell	VERB
taxlaw-2848	295	4	the	the	DET
taxlaw-2848	295	5	widget	widget	NOUN
taxlaw-2848	295	6	in	in	ADP
taxlaw-2848	295	7	the	the	DET
taxlaw-2848	295	8	united	united	PROPN
taxlaw-2848	295	9	states	states	PROPN
taxlaw-2848	295	10	for	for	ADP
taxlaw-2848	295	11	$	$	SYM
taxlaw-2848	295	12	100	100	NUM
taxlaw-2848	295	13	,	,	PUNCT
taxlaw-2848	295	14	the	the	DET
taxlaw-2848	295	15	retailer	retailer	NOUN
taxlaw-2848	295	16	is	be	AUX
taxlaw-2848	295	17	taxed	tax	VERB
taxlaw-2848	295	18	on	on	ADP
taxlaw-2848	295	19	the	the	DET
taxlaw-2848	295	20	full	full	ADJ
taxlaw-2848	295	21	amount	amount	NOUN
taxlaw-2848	295	22	,	,	PUNCT
taxlaw-2848	295	23	so	so	SCONJ
taxlaw-2848	295	24	it	it	PRON
taxlaw-2848	295	25	would	would	AUX
taxlaw-2848	295	26	owe	owe	VERB
taxlaw-2848	295	27	$	$	SYM
taxlaw-2848	295	28	20	20	NUM
taxlaw-2848	295	29	in	in	ADP
taxlaw-2848	295	30	tax	tax	NOUN
taxlaw-2848	295	31	.	.	PUNCT
taxlaw-2848	296	1	this	this	PRON
taxlaw-2848	296	2	means	mean	VERB
taxlaw-2848	296	3	that	that	SCONJ
taxlaw-2848	296	4	the	the	DET
taxlaw-2848	296	5	tax	tax	NOUN
taxlaw-2848	296	6	is	be	AUX
taxlaw-2848	296	7	the	the	DET
taxlaw-2848	296	8	same	same	ADJ
taxlaw-2848	296	9	on	on	ADP
taxlaw-2848	296	10	imported	import	VERB
taxlaw-2848	296	11	goods	good	NOUN
taxlaw-2848	296	12	as	as	ADP
taxlaw-2848	296	13	goods	good	NOUN
taxlaw-2848	296	14	produced	produce	VERB
taxlaw-2848	296	15	in	in	ADP
taxlaw-2848	296	16	the	the	DET
taxlaw-2848	296	17	united	united	PROPN
taxlaw-2848	296	18	states	states	PROPN
taxlaw-2848	296	19	.	.	PUNCT
taxlaw-2848	297	1	in	in	ADP
taxlaw-2848	297	2	both	both	DET
taxlaw-2848	297	3	cases	case	NOUN
taxlaw-2848	297	4	,	,	PUNCT
taxlaw-2848	297	5	the	the	DET
taxlaw-2848	297	6	tax	tax	NOUN
taxlaw-2848	297	7	is	be	AUX
taxlaw-2848	297	8	$	$	SYM
taxlaw-2848	297	9	20	20	NUM
taxlaw-2848	297	10	on	on	ADP
taxlaw-2848	297	11	a	a	DET
taxlaw-2848	297	12	good	good	NOUN
taxlaw-2848	297	13	that	that	PRON
taxlaw-2848	297	14	ultimately	ultimately	ADV
taxlaw-2848	297	15	sells	sell	VERB
taxlaw-2848	297	16	for	for	ADP
taxlaw-2848	297	17	$	$	SYM
taxlaw-2848	297	18	100	100	NUM
taxlaw-2848	297	19	.	.	PUNCT
taxlaw-2848	298	1	a	a	DET
taxlaw-2848	298	2	destination	destination	NOUN
taxlaw-2848	298	3	-	-	PUNCT
taxlaw-2848	298	4	based	base	VERB
taxlaw-2848	298	5	tax	tax	NOUN
taxlaw-2848	298	6	can	can	AUX
taxlaw-2848	298	7	be	be	AUX
taxlaw-2848	298	8	thought	think	VERB
taxlaw-2848	298	9	of	of	ADP
taxlaw-2848	298	10	as	as	ADP
taxlaw-2848	298	11	a	a	DET
taxlaw-2848	298	12	tax	tax	NOUN
taxlaw-2848	298	13	on	on	ADP
taxlaw-2848	298	14	domestic	domestic	ADJ
taxlaw-2848	298	15	consumption	consumption	NOUN
taxlaw-2848	298	16	regardless	regardless	ADV
taxlaw-2848	298	17	of	of	ADP
taxlaw-2848	298	18	where	where	SCONJ
taxlaw-2848	298	19	goods	good	NOUN
taxlaw-2848	298	20	are	be	AUX
taxlaw-2848	298	21	produced	produce	VERB
taxlaw-2848	298	22	.	.	PUNCT
taxlaw-2848	299	1	if	if	SCONJ
taxlaw-2848	299	2	a	a	DET
taxlaw-2848	299	3	good	good	NOUN
taxlaw-2848	299	4	is	be	AUX
taxlaw-2848	299	5	produced	produce	VERB
taxlaw-2848	299	6	domestically	domestically	ADV
taxlaw-2848	299	7	,	,	PUNCT
taxlaw-2848	299	8	there	there	PRON
taxlaw-2848	299	9	is	be	VERB
taxlaw-2848	299	10	a	a	DET
taxlaw-2848	299	11	tax	tax	NOUN
taxlaw-2848	299	12	on	on	ADP
taxlaw-2848	299	13	the	the	DET
taxlaw-2848	299	14	good	good	NOUN
taxlaw-2848	299	15	only	only	ADV
taxlaw-2848	299	16	if	if	SCONJ
taxlaw-2848	299	17	it	it	PRON
taxlaw-2848	299	18	consumed	consume	VERB
taxlaw-2848	299	19	domestically	domestically	ADV
taxlaw-2848	299	20	–	–	PUNCT
taxlaw-2848	299	21	border	border	NOUN
taxlaw-2848	299	22	adjustments	adjustment	NOUN
taxlaw-2848	299	23	remove	remove	VERB
taxlaw-2848	299	24	the	the	DET
taxlaw-2848	299	25	tax	tax	NOUN
taxlaw-2848	299	26	if	if	SCONJ
taxlaw-2848	299	27	the	the	DET
taxlaw-2848	299	28	good	good	NOUN
taxlaw-2848	299	29	is	be	AUX
taxlaw-2848	299	30	exported	export	VERB
taxlaw-2848	299	31	.	.	PUNCT
taxlaw-2848	300	1	if	if	SCONJ
taxlaw-2848	300	2	a	a	DET
taxlaw-2848	300	3	good	good	NOUN
taxlaw-2848	300	4	is	be	AUX
taxlaw-2848	300	5	produced	produce	VERB
taxlaw-2848	300	6	abroad	abroad	ADV
taxlaw-2848	300	7	,	,	PUNCT
taxlaw-2848	300	8	it	it	PRON
taxlaw-2848	300	9	is	be	AUX
taxlaw-2848	300	10	taxed	tax	VERB
taxlaw-2848	300	11	if	if	SCONJ
taxlaw-2848	300	12	it	it	PRON
taxlaw-2848	300	13	is	be	AUX
taxlaw-2848	300	14	consumed	consume	VERB
taxlaw-2848	300	15	domestically	domestically	ADV
taxlaw-2848	300	16	because	because	SCONJ
taxlaw-2848	300	17	border	border	NOUN
taxlaw-2848	300	18	adjustments	adjustment	NOUN
taxlaw-2848	300	19	impose	impose	VERB
taxlaw-2848	300	20	a	a	DET
taxlaw-2848	300	21	tax	tax	NOUN
taxlaw-2848	300	22	when	when	SCONJ
taxlaw-2848	300	23	it	it	PRON
taxlaw-2848	300	24	is	be	AUX
taxlaw-2848	300	25	imported	import	VERB
taxlaw-2848	300	26	.	.	PUNCT
taxlaw-2848	301	1	the	the	DET
taxlaw-2848	301	2	alternative	alternative	NOUN
taxlaw-2848	301	3	to	to	ADP
taxlaw-2848	301	4	a	a	DET
taxlaw-2848	301	5	destination	destination	NOUN
taxlaw-2848	301	6	-	-	PUNCT
taxlaw-2848	301	7	based	base	VERB
taxlaw-2848	301	8	system	system	NOUN
taxlaw-2848	301	9	is	be	AUX
taxlaw-2848	301	10	an	an	DET
taxlaw-2848	301	11	origin	origin	NOUN
taxlaw-2848	301	12	-	-	PUNCT
taxlaw-2848	301	13	based	base	VERB
taxlaw-2848	301	14	system	system	NOUN
taxlaw-2848	301	15	.	.	PUNCT
taxlaw-2848	302	1	in	in	ADP
taxlaw-2848	302	2	this	this	DET
taxlaw-2848	302	3	system	system	NOUN
taxlaw-2848	302	4	,	,	PUNCT
taxlaw-2848	302	5	domestic	domestic	ADJ
taxlaw-2848	302	6	producers	producer	NOUN
taxlaw-2848	302	7	owe	owe	VERB
taxlaw-2848	302	8	tax	tax	NOUN
taxlaw-2848	302	9	on	on	ADP
taxlaw-2848	302	10	the	the	DET
taxlaw-2848	302	11	sale	sale	NOUN
taxlaw-2848	302	12	of	of	ADP
taxlaw-2848	302	13	their	their	PRON
taxlaw-2848	302	14	goods	good	NOUN
taxlaw-2848	302	15	regardless	regardless	ADV
taxlaw-2848	302	16	of	of	ADP
taxlaw-2848	302	17	where	where	SCONJ
taxlaw-2848	302	18	the	the	DET
taxlaw-2848	302	19	sale	sale	NOUN
taxlaw-2848	302	20	occurs	occur	VERB
taxlaw-2848	302	21	.	.	PUNCT
taxlaw-2848	303	1	in	in	ADP
taxlaw-2848	303	2	the	the	DET
taxlaw-2848	303	3	example	example	NOUN
taxlaw-2848	303	4	,	,	PUNCT
taxlaw-2848	303	5	there	there	PRON
taxlaw-2848	303	6	would	would	AUX
taxlaw-2848	303	7	be	be	AUX
taxlaw-2848	303	8	$	$	SYM
taxlaw-2848	303	9	20	20	NUM
taxlaw-2848	303	10	of	of	ADP
taxlaw-2848	303	11	tax	tax	NOUN
taxlaw-2848	303	12	on	on	ADP
taxlaw-2848	303	13	the	the	DET
taxlaw-2848	303	14	manufacture	manufacture	NOUN
taxlaw-2848	303	15	and	and	CCONJ
taxlaw-2848	303	16	sale	sale	NOUN
taxlaw-2848	303	17	of	of	ADP
taxlaw-2848	303	18	the	the	DET
taxlaw-2848	303	19	widget	widget	NOUN
taxlaw-2848	303	20	even	even	ADV
taxlaw-2848	303	21	if	if	SCONJ
taxlaw-2848	303	22	it	it	PRON
taxlaw-2848	303	23	is	be	AUX
taxlaw-2848	303	24	23	23	NUM
taxlaw-2848	303	25	for	for	ADP
taxlaw-2848	303	26	example	example	NOUN
taxlaw-2848	303	27	,	,	PUNCT
taxlaw-2848	303	28	in	in	ADP
taxlaw-2848	303	29	a	a	DET
taxlaw-2848	303	30	closed	closed	ADJ
taxlaw-2848	303	31	system	system	NOUN
taxlaw-2848	303	32	,	,	PUNCT
taxlaw-2848	303	33	purchases	purchase	NOUN
taxlaw-2848	303	34	from	from	ADP
taxlaw-2848	303	35	tax	tax	NOUN
taxlaw-2848	303	36	-	-	PUNCT
taxlaw-2848	303	37	exempts	exempt	NOUN
taxlaw-2848	303	38	or	or	CCONJ
taxlaw-2848	303	39	other	other	ADJ
taxlaw-2848	303	40	non	non	NOUN
taxlaw-2848	303	41	-	-	NOUN
taxlaw-2848	303	42	taxpayers	taxpayer	NOUN
taxlaw-2848	303	43	are	be	AUX
taxlaw-2848	303	44	not	not	PART
taxlaw-2848	303	45	deductible	deductible	ADJ
taxlaw-2848	303	46	while	while	SCONJ
taxlaw-2848	303	47	in	in	ADP
taxlaw-2848	303	48	a	a	DET
taxlaw-2848	303	49	system	system	NOUN
taxlaw-2848	303	50	that	that	PRON
taxlaw-2848	303	51	is	be	AUX
taxlaw-2848	303	52	not	not	PART
taxlaw-2848	303	53	closed	close	VERB
taxlaw-2848	303	54	–	–	PUNCT
taxlaw-2848	303	55	what	what	PRON
taxlaw-2848	303	56	i	i	PRON
taxlaw-2848	303	57	termed	term	VERB
taxlaw-2848	303	58	“	"	PUNCT
taxlaw-2848	303	59	open	open	ADJ
taxlaw-2848	303	60	”	"	PUNCT
taxlaw-2848	303	61	–	–	PUNCT
taxlaw-2848	303	62	these	these	DET
taxlaw-2848	303	63	purchases	purchase	NOUN
taxlaw-2848	303	64	are	be	AUX
taxlaw-2848	303	65	deductible	deductible	ADJ
taxlaw-2848	303	66	.	.	PUNCT
taxlaw-2848	304	1	the	the	DET
taxlaw-2848	304	2	tax	tax	NOUN
taxlaw-2848	304	3	base	base	NOUN
taxlaw-2848	304	4	is	be	AUX
taxlaw-2848	304	5	different	different	ADJ
taxlaw-2848	304	6	in	in	ADP
taxlaw-2848	304	7	the	the	DET
taxlaw-2848	304	8	two	two	NUM
taxlaw-2848	304	9	cases	case	NOUN
taxlaw-2848	304	10	because	because	SCONJ
taxlaw-2848	304	11	in	in	ADP
taxlaw-2848	304	12	a	a	DET
taxlaw-2848	304	13	closed	closed	ADJ
taxlaw-2848	304	14	system	system	NOUN
taxlaw-2848	304	15	,	,	PUNCT
taxlaw-2848	304	16	value	value	NOUN
taxlaw-2848	304	17	added	add	VERB
taxlaw-2848	304	18	by	by	ADP
taxlaw-2848	304	19	non	non	NOUN
taxlaw-2848	304	20	-	-	NOUN
taxlaw-2848	304	21	taxpayers	taxpayer	NOUN
taxlaw-2848	304	22	is	be	AUX
taxlaw-2848	304	23	eventually	eventually	ADV
taxlaw-2848	304	24	taxed	tax	VERB
taxlaw-2848	304	25	(	(	PUNCT
taxlaw-2848	304	26	unless	unless	SCONJ
taxlaw-2848	304	27	provided	provide	VERB
taxlaw-2848	304	28	directly	directly	ADV
taxlaw-2848	304	29	to	to	ADP
taxlaw-2848	304	30	individuals	individual	NOUN
taxlaw-2848	304	31	for	for	ADP
taxlaw-2848	304	32	consumption	consumption	NOUN
taxlaw-2848	304	33	)	)	PUNCT
taxlaw-2848	304	34	while	while	SCONJ
taxlaw-2848	304	35	in	in	ADP
taxlaw-2848	304	36	an	an	DET
taxlaw-2848	304	37	open	open	ADJ
taxlaw-2848	304	38	system	system	NOUN
taxlaw-2848	304	39	it	it	PRON
taxlaw-2848	304	40	is	be	AUX
taxlaw-2848	304	41	not	not	PART
taxlaw-2848	304	42	.	.	PUNCT
taxlaw-2848	305	1	the	the	DET
taxlaw-2848	305	2	brady	brady	PROPN
taxlaw-2848	305	3	plan	plan	NOUN
taxlaw-2848	305	4	is	be	AUX
taxlaw-2848	305	5	an	an	DET
taxlaw-2848	305	6	open	open	ADJ
taxlaw-2848	305	7	system	system	NOUN
taxlaw-2848	305	8	.	.	PUNCT
taxlaw-2848	306	1	188	188	NUM
taxlaw-2848	306	2	columbia	columbia	PROPN
taxlaw-2848	306	3	journal	journal	PROPN
taxlaw-2848	306	4	of	of	ADP
taxlaw-2848	306	5	tax	tax	NOUN
taxlaw-2848	306	6	law	law	NOUN
taxlaw-2848	307	1	[	[	X
taxlaw-2848	307	2	vol.8:171	vol.8:171	PROPN
taxlaw-2848	307	3	sold	sell	VERB
taxlaw-2848	307	4	in	in	ADP
taxlaw-2848	307	5	canada	canada	PROPN
taxlaw-2848	307	6	.	.	PUNCT
taxlaw-2848	308	1	goods	good	NOUN
taxlaw-2848	308	2	produced	produce	VERB
taxlaw-2848	308	3	abroad	abroad	ADV
taxlaw-2848	308	4	would	would	AUX
taxlaw-2848	308	5	not	not	PART
taxlaw-2848	308	6	be	be	AUX
taxlaw-2848	308	7	taxed	tax	VERB
taxlaw-2848	308	8	when	when	SCONJ
taxlaw-2848	308	9	sold	sell	VERB
taxlaw-2848	308	10	here	here	ADV
taxlaw-2848	308	11	.	.	PUNCT
taxlaw-2848	309	1	this	this	PRON
taxlaw-2848	309	2	would	would	AUX
taxlaw-2848	309	3	mean	mean	VERB
taxlaw-2848	309	4	that	that	SCONJ
taxlaw-2848	309	5	the	the	DET
taxlaw-2848	309	6	retailer	retailer	NOUN
taxlaw-2848	309	7	in	in	ADP
taxlaw-2848	309	8	our	our	PRON
taxlaw-2848	309	9	example	example	NOUN
taxlaw-2848	309	10	would	would	AUX
taxlaw-2848	309	11	be	be	AUX
taxlaw-2848	309	12	able	able	ADJ
taxlaw-2848	309	13	to	to	PART
taxlaw-2848	309	14	deduct	deduct	VERB
taxlaw-2848	309	15	the	the	DET
taxlaw-2848	309	16	$	$	SYM
taxlaw-2848	309	17	70	70	NUM
taxlaw-2848	309	18	costs	cost	NOUN
taxlaw-2848	309	19	of	of	ADP
taxlaw-2848	309	20	the	the	DET
taxlaw-2848	309	21	widget	widget	NOUN
taxlaw-2848	309	22	that	that	SCONJ
taxlaw-2848	309	23	it	it	PRON
taxlaw-2848	309	24	imports	import	VERB
taxlaw-2848	309	25	for	for	ADP
taxlaw-2848	309	26	sale	sale	NOUN
taxlaw-2848	309	27	here	here	ADV
taxlaw-2848	309	28	and	and	CCONJ
taxlaw-2848	309	29	pay	pay	VERB
taxlaw-2848	309	30	tax	tax	NOUN
taxlaw-2848	309	31	only	only	ADV
taxlaw-2848	309	32	on	on	ADP
taxlaw-2848	309	33	the	the	DET
taxlaw-2848	309	34	$	$	SYM
taxlaw-2848	309	35	30	30	NUM
taxlaw-2848	309	36	value	value	NOUN
taxlaw-2848	309	37	added	add	VERB
taxlaw-2848	309	38	in	in	ADP
taxlaw-2848	309	39	the	the	DET
taxlaw-2848	309	40	united	united	PROPN
taxlaw-2848	309	41	states	states	PROPN
taxlaw-2848	309	42	.	.	PUNCT
taxlaw-2848	310	1	an	an	DET
taxlaw-2848	310	2	origin	origin	NOUN
taxlaw-2848	310	3	-	-	PUNCT
taxlaw-2848	310	4	based	base	VERB
taxlaw-2848	310	5	tax	tax	NOUN
taxlaw-2848	310	6	can	can	AUX
taxlaw-2848	310	7	be	be	AUX
taxlaw-2848	310	8	thought	think	VERB
taxlaw-2848	310	9	of	of	ADP
taxlaw-2848	310	10	as	as	ADP
taxlaw-2848	310	11	a	a	DET
taxlaw-2848	310	12	tax	tax	NOUN
taxlaw-2848	310	13	on	on	ADP
taxlaw-2848	310	14	domestic	domestic	ADJ
taxlaw-2848	310	15	production	production	NOUN
taxlaw-2848	310	16	regardless	regardless	ADV
taxlaw-2848	310	17	of	of	ADP
taxlaw-2848	310	18	where	where	SCONJ
taxlaw-2848	310	19	the	the	DET
taxlaw-2848	310	20	goods	good	NOUN
taxlaw-2848	310	21	are	be	AUX
taxlaw-2848	310	22	sold	sell	VERB
taxlaw-2848	310	23	.	.	PUNCT
taxlaw-2848	311	1	goods	good	NOUN
taxlaw-2848	311	2	produced	produce	VERB
taxlaw-2848	311	3	domestically	domestically	ADV
taxlaw-2848	311	4	bear	bear	VERB
taxlaw-2848	311	5	a	a	DET
taxlaw-2848	311	6	tax	tax	NOUN
taxlaw-2848	311	7	even	even	ADV
taxlaw-2848	311	8	if	if	SCONJ
taxlaw-2848	311	9	sold	sell	VERB
taxlaw-2848	311	10	abroad	abroad	ADV
taxlaw-2848	311	11	.	.	PUNCT
taxlaw-2848	312	1	goods	good	NOUN
taxlaw-2848	312	2	produced	produce	VERB
taxlaw-2848	312	3	abroad	abroad	ADV
taxlaw-2848	312	4	do	do	AUX
taxlaw-2848	312	5	not	not	PART
taxlaw-2848	312	6	bear	bear	VERB
taxlaw-2848	312	7	a	a	DET
taxlaw-2848	312	8	tax	tax	NOUN
taxlaw-2848	312	9	even	even	ADV
taxlaw-2848	312	10	if	if	SCONJ
taxlaw-2848	312	11	consumed	consume	VERB
taxlaw-2848	312	12	domestically	domestically	ADV
taxlaw-2848	312	13	.	.	PUNCT
taxlaw-2848	313	1	a	a	DET
taxlaw-2848	313	2	common	common	ADJ
taxlaw-2848	313	3	reaction	reaction	NOUN
taxlaw-2848	313	4	to	to	ADP
taxlaw-2848	313	5	these	these	DET
taxlaw-2848	313	6	systems	system	NOUN
taxlaw-2848	313	7	(	(	PUNCT
taxlaw-2848	313	8	repeated	repeat	VERB
taxlaw-2848	313	9	in	in	ADP
taxlaw-2848	313	10	the	the	DET
taxlaw-2848	313	11	brady	brady	PROPN
taxlaw-2848	313	12	plan	plan	PROPN
taxlaw-2848	313	13	)	)	PUNCT
taxlaw-2848	313	14	is	be	AUX
taxlaw-2848	313	15	that	that	SCONJ
taxlaw-2848	313	16	the	the	DET
taxlaw-2848	313	17	destination	destination	NOUN
taxlaw-2848	313	18	-	-	PUNCT
taxlaw-2848	313	19	based	base	VERB
taxlaw-2848	313	20	system	system	NOUN
taxlaw-2848	313	21	is	be	AUX
taxlaw-2848	313	22	better	well	ADJ
taxlaw-2848	313	23	for	for	ADP
taxlaw-2848	313	24	domestic	domestic	ADJ
taxlaw-2848	313	25	producers	producer	NOUN
taxlaw-2848	313	26	.	.	PUNCT
taxlaw-2848	314	1	under	under	ADP
taxlaw-2848	314	2	a	a	DET
taxlaw-2848	314	3	destination	destination	NOUN
taxlaw-2848	314	4	-	-	PUNCT
taxlaw-2848	314	5	based	base	VERB
taxlaw-2848	314	6	system	system	NOUN
taxlaw-2848	314	7	,	,	PUNCT
taxlaw-2848	314	8	both	both	CCONJ
taxlaw-2848	314	9	u.s	u.s	PROPN
taxlaw-2848	314	10	.	.	PROPN
taxlaw-2848	314	11	and	and	CCONJ
taxlaw-2848	314	12	foreign	foreign	ADJ
taxlaw-2848	314	13	producers	producer	NOUN
taxlaw-2848	314	14	face	face	VERB
taxlaw-2848	314	15	the	the	DET
taxlaw-2848	314	16	same	same	ADJ
taxlaw-2848	314	17	tax	tax	NOUN
taxlaw-2848	314	18	when	when	SCONJ
taxlaw-2848	314	19	they	they	PRON
taxlaw-2848	314	20	sell	sell	VERB
taxlaw-2848	314	21	goods	good	NOUN
taxlaw-2848	314	22	in	in	ADP
taxlaw-2848	314	23	the	the	DET
taxlaw-2848	314	24	united	united	PROPN
taxlaw-2848	314	25	states	states	PROPN
taxlaw-2848	314	26	.	.	PUNCT
taxlaw-2848	315	1	for	for	ADP
taxlaw-2848	315	2	sales	sale	NOUN
taxlaw-2848	315	3	abroad	abroad	ADV
taxlaw-2848	315	4	,	,	PUNCT
taxlaw-2848	315	5	the	the	DET
taxlaw-2848	315	6	tax	tax	NOUN
taxlaw-2848	315	7	is	be	AUX
taxlaw-2848	315	8	removed	remove	VERB
taxlaw-2848	315	9	allowing	allow	VERB
taxlaw-2848	315	10	u.s	u.s	PROPN
taxlaw-2848	315	11	.	.	PROPN
taxlaw-2848	315	12	producers	producer	NOUN
taxlaw-2848	315	13	to	to	PART
taxlaw-2848	315	14	compete	compete	VERB
taxlaw-2848	315	15	with	with	ADP
taxlaw-2848	315	16	foreign	foreign	ADJ
taxlaw-2848	315	17	producers	producer	NOUN
taxlaw-2848	315	18	.	.	PUNCT
taxlaw-2848	316	1	with	with	ADP
taxlaw-2848	316	2	an	an	DET
taxlaw-2848	316	3	origin	origin	NOUN
taxlaw-2848	316	4	-	-	PUNCT
taxlaw-2848	316	5	based	base	VERB
taxlaw-2848	316	6	tax	tax	NOUN
taxlaw-2848	316	7	,	,	PUNCT
taxlaw-2848	316	8	goods	good	NOUN
taxlaw-2848	316	9	sold	sell	VERB
taxlaw-2848	316	10	by	by	ADP
taxlaw-2848	316	11	u.s	u.s	PROPN
taxlaw-2848	316	12	.	.	PROPN
taxlaw-2848	316	13	producers	producer	NOUN
taxlaw-2848	316	14	in	in	ADP
taxlaw-2848	316	15	a	a	DET
taxlaw-2848	316	16	foreign	foreign	ADJ
taxlaw-2848	316	17	country	country	NOUN
taxlaw-2848	316	18	still	still	ADV
taxlaw-2848	316	19	bear	bear	VERB
taxlaw-2848	316	20	a	a	DET
taxlaw-2848	316	21	u.s	u.s	PROPN
taxlaw-2848	316	22	.	.	PROPN
taxlaw-2848	316	23	tax	tax	NOUN
taxlaw-2848	316	24	.	.	PUNCT
taxlaw-2848	317	1	foreign	foreign	ADJ
taxlaw-2848	317	2	producers	producer	NOUN
taxlaw-2848	317	3	selling	sell	VERB
taxlaw-2848	317	4	in	in	ADP
taxlaw-2848	317	5	their	their	PRON
taxlaw-2848	317	6	own	own	ADJ
taxlaw-2848	317	7	country	country	NOUN
taxlaw-2848	317	8	do	do	AUX
taxlaw-2848	317	9	not	not	PART
taxlaw-2848	317	10	face	face	VERB
taxlaw-2848	317	11	a	a	DET
taxlaw-2848	317	12	u.s	u.s	PROPN
taxlaw-2848	317	13	.	.	PROPN
taxlaw-2848	317	14	tax	tax	NOUN
taxlaw-2848	317	15	,	,	PUNCT
taxlaw-2848	317	16	seemingly	seemingly	ADV
taxlaw-2848	317	17	giving	give	VERB
taxlaw-2848	317	18	them	they	PRON
taxlaw-2848	317	19	an	an	DET
taxlaw-2848	317	20	advantage	advantage	NOUN
taxlaw-2848	317	21	over	over	ADP
taxlaw-2848	317	22	u.s	u.s	PROPN
taxlaw-2848	317	23	.	.	PROPN
taxlaw-2848	317	24	producers	producer	NOUN
taxlaw-2848	317	25	.	.	PUNCT
taxlaw-2848	318	1	similarly	similarly	ADV
taxlaw-2848	318	2	,	,	PUNCT
taxlaw-2848	318	3	foreign	foreign	ADJ
taxlaw-2848	318	4	producers	producer	NOUN
taxlaw-2848	318	5	selling	sell	VERB
taxlaw-2848	318	6	in	in	ADP
taxlaw-2848	318	7	the	the	DET
taxlaw-2848	318	8	united	united	PROPN
taxlaw-2848	318	9	states	states	PROPN
taxlaw-2848	318	10	would	would	AUX
taxlaw-2848	318	11	not	not	PART
taxlaw-2848	318	12	face	face	VERB
taxlaw-2848	318	13	a	a	DET
taxlaw-2848	318	14	u.s	u.s	PROPN
taxlaw-2848	318	15	.	.	PROPN
taxlaw-2848	318	16	tax	tax	NOUN
taxlaw-2848	318	17	but	but	CCONJ
taxlaw-2848	318	18	competing	compete	VERB
taxlaw-2848	318	19	u.s	u.s	PROPN
taxlaw-2848	318	20	.	.	PROPN
taxlaw-2848	318	21	producers	producer	NOUN
taxlaw-2848	318	22	would	would	AUX
taxlaw-2848	318	23	,	,	PUNCT
taxlaw-2848	318	24	again	again	ADV
taxlaw-2848	318	25	seeming	seem	VERB
taxlaw-2848	318	26	to	to	PART
taxlaw-2848	318	27	give	give	VERB
taxlaw-2848	318	28	foreign	foreign	ADJ
taxlaw-2848	318	29	producers	producer	NOUN
taxlaw-2848	318	30	an	an	DET
taxlaw-2848	318	31	advantage	advantage	NOUN
taxlaw-2848	318	32	.	.	PUNCT
taxlaw-2848	319	1	there	there	PRON
taxlaw-2848	319	2	is	be	VERB
taxlaw-2848	319	3	,	,	PUNCT
taxlaw-2848	319	4	however	however	ADV
taxlaw-2848	319	5	,	,	PUNCT
taxlaw-2848	319	6	a	a	DET
taxlaw-2848	319	7	long	long	ADJ
taxlaw-2848	319	8	line	line	NOUN
taxlaw-2848	319	9	of	of	ADP
taxlaw-2848	319	10	literature	literature	NOUN
taxlaw-2848	319	11	showing	show	VERB
taxlaw-2848	319	12	that	that	SCONJ
taxlaw-2848	319	13	this	this	DET
taxlaw-2848	319	14	initial	initial	ADJ
taxlaw-2848	319	15	reaction	reaction	NOUN
taxlaw-2848	319	16	is	be	AUX
taxlaw-2848	319	17	incorrect	incorrect	ADJ
taxlaw-2848	319	18	.	.	PUNCT
taxlaw-2848	320	1	rather	rather	ADV
taxlaw-2848	320	2	than	than	SCONJ
taxlaw-2848	320	3	repeat	repeat	VERB
taxlaw-2848	320	4	the	the	DET
taxlaw-2848	320	5	arguments	argument	NOUN
taxlaw-2848	320	6	in	in	ADP
taxlaw-2848	320	7	the	the	DET
taxlaw-2848	320	8	literature	literature	NOUN
taxlaw-2848	320	9	,	,	PUNCT
taxlaw-2848	320	10	i	i	PRON
taxlaw-2848	320	11	refer	refer	VERB
taxlaw-2848	320	12	readers	reader	NOUN
taxlaw-2848	320	13	to	to	ADP
taxlaw-2848	320	14	the	the	DET
taxlaw-2848	320	15	many	many	ADJ
taxlaw-2848	320	16	sources	source	NOUN
taxlaw-2848	320	17	that	that	PRON
taxlaw-2848	320	18	explain	explain	VERB
taxlaw-2848	320	19	it	it	PRON
taxlaw-2848	320	20	in	in	ADP
taxlaw-2848	320	21	detail.24	detail.24	PROPN
taxlaw-2848	320	22	one	one	NUM
taxlaw-2848	320	23	intuition	intuition	NOUN
taxlaw-2848	320	24	for	for	ADP
taxlaw-2848	320	25	the	the	DET
taxlaw-2848	320	26	result	result	NOUN
taxlaw-2848	320	27	is	be	AUX
taxlaw-2848	320	28	that	that	SCONJ
taxlaw-2848	320	29	in	in	ADP
taxlaw-2848	320	30	present	present	ADJ
taxlaw-2848	320	31	value	value	NOUN
taxlaw-2848	320	32	terms	term	NOUN
taxlaw-2848	320	33	,	,	PUNCT
taxlaw-2848	320	34	domestic	domestic	ADJ
taxlaw-2848	320	35	production	production	NOUN
taxlaw-2848	320	36	(	(	PUNCT
taxlaw-2848	320	37	the	the	DET
taxlaw-2848	320	38	base	base	NOUN
taxlaw-2848	320	39	of	of	ADP
taxlaw-2848	320	40	an	an	DET
taxlaw-2848	320	41	origin	origin	NOUN
taxlaw-2848	320	42	-	-	PUNCT
taxlaw-2848	320	43	based	base	VERB
taxlaw-2848	320	44	tax	tax	NOUN
taxlaw-2848	320	45	)	)	PUNCT
taxlaw-2848	320	46	and	and	CCONJ
taxlaw-2848	320	47	domestic	domestic	ADJ
taxlaw-2848	320	48	consumption	consumption	NOUN
taxlaw-2848	320	49	(	(	PUNCT
taxlaw-2848	320	50	the	the	DET
taxlaw-2848	320	51	base	base	NOUN
taxlaw-2848	320	52	of	of	ADP
taxlaw-2848	320	53	a	a	DET
taxlaw-2848	320	54	destination	destination	NOUN
taxlaw-2848	320	55	-	-	PUNCT
taxlaw-2848	320	56	based	base	VERB
taxlaw-2848	320	57	tax	tax	NOUN
taxlaw-2848	320	58	)	)	PUNCT
taxlaw-2848	320	59	have	have	VERB
taxlaw-2848	320	60	to	to	PART
taxlaw-2848	320	61	be	be	AUX
taxlaw-2848	320	62	equal	equal	ADJ
taxlaw-2848	320	63	.	.	PUNCT
taxlaw-2848	321	1	you	you	PRON
taxlaw-2848	321	2	can	can	AUX
taxlaw-2848	321	3	trade	trade	VERB
taxlaw-2848	321	4	production	production	NOUN
taxlaw-2848	321	5	today	today	NOUN
taxlaw-2848	321	6	for	for	ADP
taxlaw-2848	321	7	consumption	consumption	NOUN
taxlaw-2848	321	8	in	in	ADP
taxlaw-2848	321	9	the	the	DET
taxlaw-2848	321	10	future	future	NOUN
taxlaw-2848	321	11	(	(	PUNCT
taxlaw-2848	321	12	generating	generate	VERB
taxlaw-2848	321	13	a	a	DET
taxlaw-2848	321	14	trade	trade	NOUN
taxlaw-2848	321	15	surplus	surplus	NOUN
taxlaw-2848	321	16	)	)	PUNCT
taxlaw-2848	321	17	or	or	CCONJ
taxlaw-2848	321	18	vice	vice	NOUN
taxlaw-2848	321	19	versa	versa	ADV
taxlaw-2848	321	20	(	(	PUNCT
taxlaw-2848	321	21	generating	generate	VERB
taxlaw-2848	321	22	a	a	DET
taxlaw-2848	321	23	trade	trade	NOUN
taxlaw-2848	321	24	deficit	deficit	NOUN
taxlaw-2848	321	25	)	)	PUNCT
taxlaw-2848	321	26	but	but	CCONJ
taxlaw-2848	321	27	in	in	ADP
taxlaw-2848	321	28	present	present	ADJ
taxlaw-2848	321	29	value	value	NOUN
taxlaw-2848	321	30	terms	term	NOUN
taxlaw-2848	321	31	,	,	PUNCT
taxlaw-2848	321	32	trade	trade	NOUN
taxlaw-2848	321	33	has	have	VERB
taxlaw-2848	321	34	to	to	PART
taxlaw-2848	321	35	balance	balance	VERB
taxlaw-2848	321	36	.	.	PUNCT
taxlaw-2848	322	1	you	you	PRON
taxlaw-2848	322	2	can	can	AUX
taxlaw-2848	322	3	only	only	ADV
taxlaw-2848	322	4	consume	consume	VERB
taxlaw-2848	322	5	what	what	PRON
taxlaw-2848	322	6	you	you	PRON
taxlaw-2848	322	7	have	have	AUX
taxlaw-2848	322	8	produced	produce	VERB
taxlaw-2848	322	9	.	.	PUNCT
taxlaw-2848	323	1	24	24	NUM
taxlaw-2848	323	2	the	the	DET
taxlaw-2848	323	3	literature	literature	NOUN
taxlaw-2848	323	4	on	on	ADP
taxlaw-2848	323	5	this	this	DET
taxlaw-2848	323	6	issue	issue	NOUN
taxlaw-2848	323	7	is	be	AUX
taxlaw-2848	323	8	extensive	extensive	ADJ
taxlaw-2848	323	9	,	,	PUNCT
taxlaw-2848	323	10	including	include	VERB
taxlaw-2848	323	11	,	,	PUNCT
taxlaw-2848	323	12	for	for	ADP
taxlaw-2848	323	13	example	example	NOUN
taxlaw-2848	323	14	,	,	PUNCT
taxlaw-2848	323	15	martin	martin	PROPN
taxlaw-2848	323	16	s.	s.	PROPN
taxlaw-2848	323	17	feldstein	feldstein	PROPN
taxlaw-2848	323	18	&	&	CCONJ
taxlaw-2848	323	19	paul	paul	PROPN
taxlaw-2848	323	20	r.	r.	PROPN
taxlaw-2848	323	21	krugman	krugman	PROPN
taxlaw-2848	323	22	,	,	PUNCT
taxlaw-2848	323	23	international	international	ADJ
taxlaw-2848	323	24	trade	trade	NOUN
taxlaw-2848	323	25	effects	effect	NOUN
taxlaw-2848	323	26	of	of	ADP
taxlaw-2848	323	27	value	value	NOUN
taxlaw-2848	323	28	-	-	PUNCT
taxlaw-2848	323	29	added	add	VERB
taxlaw-2848	323	30	taxation	taxation	NOUN
taxlaw-2848	323	31	,	,	PUNCT
taxlaw-2848	323	32	in	in	ADP
taxlaw-2848	323	33	taxation	taxation	NOUN
taxlaw-2848	323	34	in	in	ADP
taxlaw-2848	323	35	the	the	DET
taxlaw-2848	323	36	global	global	ADJ
taxlaw-2848	323	37	economy	economy	NOUN
taxlaw-2848	323	38	263–282	263–282	NUM
taxlaw-2848	323	39	(	(	PUNCT
taxlaw-2848	323	40	1990	1990	NUM
taxlaw-2848	323	41	)	)	PUNCT
taxlaw-2848	323	42	.	.	PUNCT
taxlaw-2848	324	1	for	for	ADP
taxlaw-2848	324	2	a	a	DET
taxlaw-2848	324	3	recent	recent	ADJ
taxlaw-2848	324	4	accessible	accessible	ADJ
taxlaw-2848	324	5	discussion	discussion	NOUN
taxlaw-2848	324	6	,	,	PUNCT
taxlaw-2848	324	7	see	see	VERB
taxlaw-2848	324	8	alan	alan	PROPN
taxlaw-2848	324	9	j.	j.	PROPN
taxlaw-2848	324	10	auerbach	auerbach	PROPN
taxlaw-2848	324	11	&	&	CCONJ
taxlaw-2848	324	12	douglas	douglas	PROPN
taxlaw-2848	324	13	holtz	holtz	PROPN
taxlaw-2848	324	14	-	-	PUNCT
taxlaw-2848	324	15	eakin	eakin	PROPN
taxlaw-2848	324	16	,	,	PUNCT
taxlaw-2848	324	17	the	the	DET
taxlaw-2848	324	18	role	role	NOUN
taxlaw-2848	324	19	of	of	ADP
taxlaw-2848	324	20	border	border	NOUN
taxlaw-2848	324	21	adjustments	adjustment	NOUN
taxlaw-2848	324	22	in	in	ADP
taxlaw-2848	324	23	international	international	ADJ
taxlaw-2848	324	24	taxation	taxation	NOUN
taxlaw-2848	324	25	,	,	PUNCT
taxlaw-2848	324	26	american	american	ADJ
taxlaw-2848	324	27	action	action	NOUN
taxlaw-2848	324	28	forum	forum	PROPN
taxlaw-2848	324	29	research	research	PROPN
taxlaw-2848	324	30	paper	paper	NOUN
taxlaw-2848	324	31	(	(	PUNCT
taxlaw-2848	324	32	2016	2016	NUM
taxlaw-2848	324	33	)	)	PUNCT
taxlaw-2848	324	34	.	.	PUNCT
taxlaw-2848	325	1	note	note	VERB
taxlaw-2848	325	2	that	that	SCONJ
taxlaw-2848	325	3	the	the	DET
taxlaw-2848	325	4	comparison	comparison	NOUN
taxlaw-2848	325	5	in	in	ADP
taxlaw-2848	325	6	the	the	DET
taxlaw-2848	325	7	text	text	NOUN
taxlaw-2848	325	8	is	be	AUX
taxlaw-2848	325	9	between	between	ADP
taxlaw-2848	325	10	destination	destination	NOUN
taxlaw-2848	325	11	-	-	PUNCT
taxlaw-2848	325	12	based	base	VERB
taxlaw-2848	325	13	and	and	CCONJ
taxlaw-2848	325	14	origin	origin	NOUN
taxlaw-2848	325	15	-	-	PUNCT
taxlaw-2848	325	16	based	base	VERB
taxlaw-2848	325	17	consumption	consumption	NOUN
taxlaw-2848	325	18	taxes	taxis	NOUN
taxlaw-2848	325	19	.	.	PUNCT
taxlaw-2848	326	1	the	the	DET
taxlaw-2848	326	2	u.s	u.s	PROPN
taxlaw-2848	326	3	.	.	PROPN
taxlaw-2848	326	4	currently	currently	ADV
taxlaw-2848	326	5	has	have	VERB
taxlaw-2848	326	6	a	a	DET
taxlaw-2848	326	7	source	source	NOUN
taxlaw-2848	326	8	-	-	PUNCT
taxlaw-2848	326	9	based	base	VERB
taxlaw-2848	326	10	income	income	NOUN
taxlaw-2848	326	11	tax	tax	NOUN
taxlaw-2848	326	12	.	.	PUNCT
taxlaw-2848	327	1	eliminating	eliminate	VERB
taxlaw-2848	327	2	the	the	DET
taxlaw-2848	327	3	current	current	ADJ
taxlaw-2848	327	4	source	source	NOUN
taxlaw-2848	327	5	-	-	PUNCT
taxlaw-2848	327	6	based	base	VERB
taxlaw-2848	327	7	tax	tax	NOUN
taxlaw-2848	327	8	,	,	PUNCT
taxlaw-2848	327	9	as	as	SCONJ
taxlaw-2848	327	10	proposed	propose	VERB
taxlaw-2848	327	11	in	in	ADP
taxlaw-2848	327	12	the	the	DET
taxlaw-2848	327	13	brady	brady	PROPN
taxlaw-2848	327	14	plan	plan	PROPN
taxlaw-2848	327	15	,	,	PUNCT
taxlaw-2848	327	16	would	would	AUX
taxlaw-2848	327	17	very	very	ADV
taxlaw-2848	327	18	likely	likely	ADV
taxlaw-2848	327	19	affect	affect	VERB
taxlaw-2848	327	20	location	location	NOUN
taxlaw-2848	327	21	decisions	decision	NOUN
taxlaw-2848	327	22	.	.	PUNCT
taxlaw-2848	328	1	2017	2017	NUM
taxlaw-2848	328	2	]	]	PUNCT
taxlaw-2848	328	3	a	a	DET
taxlaw-2848	328	4	guide	guide	NOUN
taxlaw-2848	328	5	to	to	ADP
taxlaw-2848	328	6	the	the	DET
taxlaw-2848	328	7	gop	gop	PROPN
taxlaw-2848	328	8	tax	tax	NOUN
taxlaw-2848	328	9	plan	plan	NOUN
taxlaw-2848	328	10	189	189	NUM
taxlaw-2848	328	11	rather	rather	ADV
taxlaw-2848	328	12	than	than	ADP
taxlaw-2848	328	13	through	through	ADP
taxlaw-2848	328	14	trade	trade	NOUN
taxlaw-2848	328	15	balance	balance	NOUN
taxlaw-2848	328	16	,	,	PUNCT
taxlaw-2848	328	17	the	the	DET
taxlaw-2848	328	18	equivalence	equivalence	NOUN
taxlaw-2848	328	19	is	be	AUX
taxlaw-2848	328	20	usually	usually	ADV
taxlaw-2848	328	21	explained	explain	VERB
taxlaw-2848	328	22	in	in	ADP
taxlaw-2848	328	23	terms	term	NOUN
taxlaw-2848	328	24	of	of	ADP
taxlaw-2848	328	25	price	price	NOUN
taxlaw-2848	328	26	effects	effect	NOUN
taxlaw-2848	328	27	,	,	PUNCT
taxlaw-2848	328	28	which	which	PRON
taxlaw-2848	328	29	,	,	PUNCT
taxlaw-2848	328	30	with	with	ADP
taxlaw-2848	328	31	floating	float	VERB
taxlaw-2848	328	32	currencies	currency	NOUN
taxlaw-2848	328	33	,	,	PUNCT
taxlaw-2848	328	34	can	can	AUX
taxlaw-2848	328	35	be	be	AUX
taxlaw-2848	328	36	achieved	achieve	VERB
taxlaw-2848	328	37	by	by	ADP
taxlaw-2848	328	38	a	a	DET
taxlaw-2848	328	39	change	change	NOUN
taxlaw-2848	328	40	in	in	ADP
taxlaw-2848	328	41	the	the	DET
taxlaw-2848	328	42	relative	relative	ADJ
taxlaw-2848	328	43	price	price	NOUN
taxlaw-2848	328	44	of	of	ADP
taxlaw-2848	328	45	the	the	DET
taxlaw-2848	328	46	currency	currency	NOUN
taxlaw-2848	328	47	.	.	PUNCT
taxlaw-2848	329	1	a	a	DET
taxlaw-2848	329	2	destination	destination	NOUN
taxlaw-2848	329	3	-	-	PUNCT
taxlaw-2848	329	4	based	base	VERB
taxlaw-2848	329	5	tax	tax	NOUN
taxlaw-2848	329	6	increases	increase	NOUN
taxlaw-2848	329	7	demand	demand	VERB
taxlaw-2848	329	8	abroad	abroad	ADV
taxlaw-2848	329	9	for	for	ADP
taxlaw-2848	329	10	u.s	u.s	PROPN
taxlaw-2848	329	11	.	.	PROPN
taxlaw-2848	329	12	goods	good	NOUN
taxlaw-2848	329	13	,	,	PUNCT
taxlaw-2848	329	14	strengthening	strengthen	VERB
taxlaw-2848	329	15	the	the	DET
taxlaw-2848	329	16	dollar	dollar	NOUN
taxlaw-2848	329	17	,	,	PUNCT
taxlaw-2848	329	18	which	which	PRON
taxlaw-2848	329	19	then	then	ADV
taxlaw-2848	329	20	offsets	offset	VERB
taxlaw-2848	329	21	any	any	DET
taxlaw-2848	329	22	apparent	apparent	ADJ
taxlaw-2848	329	23	advantage	advantage	NOUN
taxlaw-2848	329	24	for	for	ADP
taxlaw-2848	329	25	u.s	u.s	PROPN
taxlaw-2848	329	26	.	.	PROPN
taxlaw-2848	329	27	producers.25	producers.25	PROPN
taxlaw-2848	329	28	with	with	ADP
taxlaw-2848	329	29	a	a	DET
taxlaw-2848	329	30	20	20	NUM
taxlaw-2848	329	31	%	%	NOUN
taxlaw-2848	329	32	tax	tax	NOUN
taxlaw-2848	329	33	rate	rate	NOUN
taxlaw-2848	329	34	,	,	PUNCT
taxlaw-2848	329	35	the	the	DET
taxlaw-2848	329	36	dollar	dollar	NOUN
taxlaw-2848	329	37	would	would	AUX
taxlaw-2848	329	38	increase	increase	VERB
taxlaw-2848	329	39	by	by	ADP
taxlaw-2848	329	40	25	25	NUM
taxlaw-2848	329	41	%	%	NOUN
taxlaw-2848	329	42	so	so	SCONJ
taxlaw-2848	329	43	that	that	SCONJ
taxlaw-2848	329	44	an	an	DET
taxlaw-2848	329	45	imported	import	VERB
taxlaw-2848	329	46	good	good	NOUN
taxlaw-2848	329	47	that	that	PRON
taxlaw-2848	329	48	previously	previously	ADV
taxlaw-2848	329	49	cost	cost	VERB
taxlaw-2848	329	50	$	$	SYM
taxlaw-2848	329	51	100	100	NUM
taxlaw-2848	329	52	now	now	ADV
taxlaw-2848	329	53	costs	cost	VERB
taxlaw-2848	329	54	$	$	SYM
taxlaw-2848	329	55	80	80	NUM
taxlaw-2848	329	56	.	.	PUNCT
taxlaw-2848	330	1	25	25	NUM
taxlaw-2848	330	2	michael	michael	PROPN
taxlaw-2848	330	3	graetz	graetz	PROPN
taxlaw-2848	330	4	gives	give	VERB
taxlaw-2848	330	5	the	the	DET
taxlaw-2848	330	6	following	follow	VERB
taxlaw-2848	330	7	illustration	illustration	NOUN
taxlaw-2848	330	8	,	,	PUNCT
taxlaw-2848	330	9	taken	take	VERB
taxlaw-2848	330	10	from	from	ADP
taxlaw-2848	330	11	al	al	PROPN
taxlaw-2848	330	12	warren	warren	PROPN
taxlaw-2848	330	13	:	:	PUNCT
taxlaw-2848	330	14	suppose	suppose	VERB
taxlaw-2848	330	15	that	that	SCONJ
taxlaw-2848	330	16	the	the	DET
taxlaw-2848	330	17	u.s	u.s	PROPN
taxlaw-2848	330	18	.	.	PROPN
taxlaw-2848	330	19	has	have	VERB
taxlaw-2848	330	20	an	an	DET
taxlaw-2848	330	21	origin	origin	NOUN
taxlaw-2848	330	22	-	-	PUNCT
taxlaw-2848	330	23	based	base	VERB
taxlaw-2848	330	24	vat	vat	NOUN
taxlaw-2848	330	25	of	of	ADP
taxlaw-2848	330	26	10	10	NUM
taxlaw-2848	330	27	percent	percent	NOUN
taxlaw-2848	330	28	with	with	ADP
taxlaw-2848	330	29	no	no	DET
taxlaw-2848	330	30	border	border	NOUN
taxlaw-2848	330	31	adjustments	adjustment	NOUN
taxlaw-2848	330	32	,	,	PUNCT
taxlaw-2848	330	33	and	and	CCONJ
taxlaw-2848	330	34	that	that	SCONJ
taxlaw-2848	330	35	a	a	DET
taxlaw-2848	330	36	u.s	u.s	PROPN
taxlaw-2848	330	37	.	.	PROPN
taxlaw-2848	330	38	consumer	consumer	NOUN
taxlaw-2848	330	39	product	product	NOUN
taxlaw-2848	330	40	which	which	PRON
taxlaw-2848	330	41	costs	cost	VERB
taxlaw-2848	330	42	$	$	SYM
taxlaw-2848	330	43	100	100	NUM
taxlaw-2848	330	44	to	to	PART
taxlaw-2848	330	45	produce	produce	VERB
taxlaw-2848	330	46	will	will	AUX
taxlaw-2848	330	47	sell	sell	VERB
taxlaw-2848	330	48	for	for	ADP
taxlaw-2848	330	49	$	$	SYM
taxlaw-2848	330	50	110	110	NUM
taxlaw-2848	330	51	,	,	PUNCT
taxlaw-2848	330	52	including	include	VERB
taxlaw-2848	330	53	the	the	DET
taxlaw-2848	330	54	tax	tax	NOUN
taxlaw-2848	330	55	,	,	PUNCT
taxlaw-2848	330	56	whether	whether	SCONJ
taxlaw-2848	330	57	sold	sell	VERB
taxlaw-2848	330	58	in	in	ADP
taxlaw-2848	330	59	the	the	DET
taxlaw-2848	330	60	u.s	u.s	PROPN
taxlaw-2848	330	61	.	.	PROPN
taxlaw-2848	330	62	or	or	CCONJ
taxlaw-2848	330	63	for	for	ADP
taxlaw-2848	330	64	export	export	NOUN
taxlaw-2848	330	65	.	.	PUNCT
taxlaw-2848	331	1	assume	assume	VERB
taxlaw-2848	331	2	that	that	SCONJ
taxlaw-2848	331	3	a	a	DET
taxlaw-2848	331	4	comparable	comparable	ADJ
taxlaw-2848	331	5	product	product	NOUN
taxlaw-2848	331	6	is	be	AUX
taxlaw-2848	331	7	produced	produce	VERB
taxlaw-2848	331	8	in	in	ADP
taxlaw-2848	331	9	country	country	NOUN
taxlaw-2848	331	10	z	z	PROPN
taxlaw-2848	331	11	and	and	CCONJ
taxlaw-2848	331	12	sells	sell	VERB
taxlaw-2848	331	13	for	for	ADP
taxlaw-2848	331	14	110z	110z	NUM
taxlaw-2848	331	15	in	in	ADP
taxlaw-2848	331	16	the	the	DET
taxlaw-2848	331	17	local	local	ADJ
taxlaw-2848	331	18	zed	zed	NUM
taxlaw-2848	331	19	currency	currency	NOUN
taxlaw-2848	331	20	.	.	PUNCT
taxlaw-2848	332	1	assume	assume	VERB
taxlaw-2848	332	2	further	far	ADV
taxlaw-2848	332	3	that	that	SCONJ
taxlaw-2848	332	4	the	the	DET
taxlaw-2848	332	5	exchange	exchange	NOUN
taxlaw-2848	332	6	rate	rate	NOUN
taxlaw-2848	332	7	between	between	ADP
taxlaw-2848	332	8	the	the	DET
taxlaw-2848	332	9	u.s	u.s	PROPN
taxlaw-2848	332	10	.	.	PROPN
taxlaw-2848	332	11	dollar	dollar	NOUN
taxlaw-2848	332	12	and	and	CCONJ
taxlaw-2848	332	13	the	the	DET
taxlaw-2848	332	14	z	z	PROPN
taxlaw-2848	332	15	zed	zed	PROPN
taxlaw-2848	332	16	is	be	AUX
taxlaw-2848	332	17	$	$	SYM
taxlaw-2848	332	18	1	1	NUM
taxlaw-2848	332	19	=	=	SYM
taxlaw-2848	332	20	1z	1z	NOUN
taxlaw-2848	332	21	.	.	PUNCT
taxlaw-2848	333	1	finally	finally	ADV
taxlaw-2848	333	2	,	,	PUNCT
taxlaw-2848	333	3	for	for	ADP
taxlaw-2848	333	4	simplicity	simplicity	NOUN
taxlaw-2848	333	5	assume	assume	VERB
taxlaw-2848	333	6	that	that	SCONJ
taxlaw-2848	333	7	there	there	PRON
taxlaw-2848	333	8	are	be	VERB
taxlaw-2848	333	9	no	no	DET
taxlaw-2848	333	10	transportation	transportation	NOUN
taxlaw-2848	333	11	costs	cost	NOUN
taxlaw-2848	333	12	for	for	ADP
taxlaw-2848	333	13	shipping	ship	VERB
taxlaw-2848	333	14	the	the	DET
taxlaw-2848	333	15	products	product	NOUN
taxlaw-2848	333	16	.	.	PUNCT
taxlaw-2848	334	1	under	under	ADP
taxlaw-2848	334	2	these	these	DET
taxlaw-2848	334	3	conditions	condition	NOUN
taxlaw-2848	334	4	,	,	PUNCT
taxlaw-2848	334	5	consumers	consumer	NOUN
taxlaw-2848	334	6	in	in	ADP
taxlaw-2848	334	7	the	the	DET
taxlaw-2848	334	8	u.s	u.s	PROPN
taxlaw-2848	334	9	.	.	PROPN
taxlaw-2848	334	10	and	and	CCONJ
taxlaw-2848	334	11	z	z	PROPN
taxlaw-2848	334	12	will	will	AUX
taxlaw-2848	334	13	choose	choose	VERB
taxlaw-2848	334	14	between	between	ADP
taxlaw-2848	334	15	the	the	DET
taxlaw-2848	334	16	two	two	NUM
taxlaw-2848	334	17	products	product	NOUN
taxlaw-2848	334	18	on	on	ADP
taxlaw-2848	334	19	the	the	DET
taxlaw-2848	334	20	assumption	assumption	NOUN
taxlaw-2848	334	21	that	that	SCONJ
taxlaw-2848	334	22	they	they	PRON
taxlaw-2848	334	23	will	will	AUX
taxlaw-2848	334	24	sell	sell	VERB
taxlaw-2848	334	25	for	for	ADP
taxlaw-2848	334	26	identical	identical	ADJ
taxlaw-2848	334	27	prices	price	NOUN
taxlaw-2848	334	28	.	.	PUNCT
taxlaw-2848	335	1	consumers	consumer	NOUN
taxlaw-2848	335	2	in	in	ADP
taxlaw-2848	335	3	z	z	PROPN
taxlaw-2848	335	4	have	have	VERB
taxlaw-2848	335	5	the	the	DET
taxlaw-2848	335	6	choice	choice	NOUN
taxlaw-2848	335	7	of	of	ADP
taxlaw-2848	335	8	buying	buy	VERB
taxlaw-2848	335	9	the	the	DET
taxlaw-2848	335	10	z	z	NOUN
taxlaw-2848	335	11	product	product	NOUN
taxlaw-2848	335	12	for	for	ADP
taxlaw-2848	335	13	110z	110z	NUM
taxlaw-2848	335	14	or	or	CCONJ
taxlaw-2848	335	15	buying	buy	VERB
taxlaw-2848	335	16	the	the	DET
taxlaw-2848	335	17	u.s	u.s	PROPN
taxlaw-2848	335	18	.	.	PROPN
taxlaw-2848	335	19	product	product	NOUN
taxlaw-2848	335	20	for	for	ADP
taxlaw-2848	335	21	$	$	SYM
taxlaw-2848	335	22	110	110	NUM
taxlaw-2848	335	23	,	,	PUNCT
taxlaw-2848	335	24	which	which	PRON
taxlaw-2848	335	25	will	will	AUX
taxlaw-2848	335	26	require	require	VERB
taxlaw-2848	335	27	110z	110z	NUM
taxlaw-2848	335	28	.	.	PUNCT
taxlaw-2848	336	1	similarly	similarly	ADV
taxlaw-2848	336	2	,	,	PUNCT
taxlaw-2848	336	3	the	the	DET
taxlaw-2848	336	4	u.s	u.s	PROPN
taxlaw-2848	336	5	.	.	PROPN
taxlaw-2848	336	6	consumers	consumer	NOUN
taxlaw-2848	336	7	can	can	AUX
taxlaw-2848	336	8	buy	buy	VERB
taxlaw-2848	336	9	either	either	DET
taxlaw-2848	336	10	product	product	NOUN
taxlaw-2848	336	11	for	for	ADP
taxlaw-2848	336	12	$	$	SYM
taxlaw-2848	336	13	110	110	NUM
taxlaw-2848	336	14	.	.	PUNCT
taxlaw-2848	337	1	a	a	DET
taxlaw-2848	337	2	u.s	u.s	PROPN
taxlaw-2848	337	3	.	.	PROPN
taxlaw-2848	337	4	producer	producer	NOUN
taxlaw-2848	337	5	has	have	VERB
taxlaw-2848	337	6	the	the	DET
taxlaw-2848	337	7	choice	choice	NOUN
taxlaw-2848	337	8	of	of	ADP
taxlaw-2848	337	9	selling	sell	VERB
taxlaw-2848	337	10	in	in	ADP
taxlaw-2848	337	11	the	the	DET
taxlaw-2848	337	12	u.s	u.s	PROPN
taxlaw-2848	337	13	.	.	PROPN
taxlaw-2848	337	14	market	market	NOUN
taxlaw-2848	337	15	for	for	ADP
taxlaw-2848	337	16	$	$	SYM
taxlaw-2848	337	17	110	110	NUM
taxlaw-2848	337	18	or	or	CCONJ
taxlaw-2848	337	19	exporting	export	VERB
taxlaw-2848	337	20	for	for	ADP
taxlaw-2848	337	21	110z	110z	NUM
taxlaw-2848	337	22	,	,	PUNCT
taxlaw-2848	337	23	which	which	PRON
taxlaw-2848	337	24	will	will	AUX
taxlaw-2848	337	25	yield	yield	VERB
taxlaw-2848	337	26	$	$	SYM
taxlaw-2848	337	27	110	110	NUM
taxlaw-2848	337	28	.	.	PUNCT
taxlaw-2848	338	1	in	in	ADP
taxlaw-2848	338	2	either	either	DET
taxlaw-2848	338	3	case	case	NOUN
taxlaw-2848	338	4	,	,	PUNCT
taxlaw-2848	338	5	the	the	DET
taxlaw-2848	338	6	u.s	u.s	PROPN
taxlaw-2848	338	7	.	.	PROPN
taxlaw-2848	338	8	product	product	NOUN
taxlaw-2848	338	9	will	will	AUX
taxlaw-2848	338	10	retain	retain	VERB
taxlaw-2848	338	11	$	$	SYM
taxlaw-2848	338	12	100	100	NUM
taxlaw-2848	338	13	after	after	ADP
taxlaw-2848	338	14	payment	payment	NOUN
taxlaw-2848	338	15	of	of	ADP
taxlaw-2848	338	16	taxes	taxis	NOUN
taxlaw-2848	338	17	.	.	PUNCT
taxlaw-2848	339	1	what	what	PRON
taxlaw-2848	339	2	will	will	AUX
taxlaw-2848	339	3	happen	happen	VERB
taxlaw-2848	339	4	if	if	SCONJ
taxlaw-2848	339	5	the	the	DET
taxlaw-2848	339	6	u.s	u.s	PROPN
taxlaw-2848	339	7	.	.	PROPN
taxlaw-2848	339	8	replaces	replace	VERB
taxlaw-2848	339	9	its	its	PRON
taxlaw-2848	339	10	origin	origin	NOUN
taxlaw-2848	339	11	based	base	VERB
taxlaw-2848	339	12	vat	vat	NOUN
taxlaw-2848	339	13	with	with	ADP
taxlaw-2848	339	14	a	a	DET
taxlaw-2848	339	15	destination	destination	NOUN
taxlaw-2848	339	16	-	-	PUNCT
taxlaw-2848	339	17	based	base	VERB
taxlaw-2848	339	18	vat	vat	NOUN
taxlaw-2848	339	19	that	that	PRON
taxlaw-2848	339	20	exempts	exempt	VERB
taxlaw-2848	339	21	exports	export	NOUN
taxlaw-2848	339	22	and	and	CCONJ
taxlaw-2848	339	23	taxes	taxis	NOUN
taxlaw-2848	339	24	imports	import	NOUN
taxlaw-2848	339	25	?	?	PUNCT
taxlaw-2848	340	1	initially	initially	ADV
taxlaw-2848	340	2	,	,	PUNCT
taxlaw-2848	340	3	the	the	DET
taxlaw-2848	340	4	z	z	NOUN
taxlaw-2848	340	5	product	product	NOUN
taxlaw-2848	340	6	appears	appear	VERB
taxlaw-2848	340	7	more	more	ADV
taxlaw-2848	340	8	expensive	expensive	ADJ
taxlaw-2848	340	9	to	to	ADP
taxlaw-2848	340	10	u.s	u.s	PROPN
taxlaw-2848	340	11	.	.	PROPN
taxlaw-2848	340	12	consumers	consumer	NOUN
taxlaw-2848	340	13	than	than	ADP
taxlaw-2848	340	14	the	the	DET
taxlaw-2848	340	15	u.s	u.s	PROPN
taxlaw-2848	340	16	.	.	PROPN
taxlaw-2848	340	17	product	product	NOUN
taxlaw-2848	340	18	because	because	SCONJ
taxlaw-2848	340	19	the	the	DET
taxlaw-2848	340	20	z	z	NOUN
taxlaw-2848	340	21	product	product	NOUN
taxlaw-2848	340	22	will	will	AUX
taxlaw-2848	340	23	sell	sell	VERB
taxlaw-2848	340	24	for	for	ADP
taxlaw-2848	340	25	$	$	SYM
taxlaw-2848	340	26	121	121	NUM
taxlaw-2848	340	27	(	(	PUNCT
taxlaw-2848	340	28	the	the	DET
taxlaw-2848	340	29	old	old	ADJ
taxlaw-2848	340	30	price	price	NOUN
taxlaw-2848	340	31	of	of	ADP
taxlaw-2848	340	32	$	$	SYM
taxlaw-2848	340	33	110	110	NUM
taxlaw-2848	340	34	plus	plus	CCONJ
taxlaw-2848	340	35	the	the	DET
taxlaw-2848	340	36	new	new	ADJ
taxlaw-2848	340	37	10	10	NUM
taxlaw-2848	340	38	percent	percent	NOUN
taxlaw-2848	340	39	tax	tax	NOUN
taxlaw-2848	340	40	)	)	PUNCT
taxlaw-2848	340	41	whereas	whereas	SCONJ
taxlaw-2848	340	42	the	the	DET
taxlaw-2848	340	43	u.s	u.s	PROPN
taxlaw-2848	340	44	.	.	PROPN
taxlaw-2848	340	45	will	will	AUX
taxlaw-2848	340	46	still	still	ADV
taxlaw-2848	340	47	sell	sell	VERB
taxlaw-2848	340	48	for	for	ADP
taxlaw-2848	340	49	$	$	SYM
taxlaw-2848	340	50	110	110	NUM
taxlaw-2848	340	51	.	.	PUNCT
taxlaw-2848	341	1	similarly	similarly	ADV
taxlaw-2848	341	2	,	,	PUNCT
taxlaw-2848	341	3	the	the	DET
taxlaw-2848	341	4	u.s	u.s	PROPN
taxlaw-2848	341	5	.	.	PROPN
taxlaw-2848	341	6	product	product	NOUN
taxlaw-2848	341	7	now	now	ADV
taxlaw-2848	341	8	looks	look	VERB
taxlaw-2848	341	9	less	less	ADV
taxlaw-2848	341	10	expensive	expensive	ADJ
taxlaw-2848	341	11	than	than	ADP
taxlaw-2848	341	12	the	the	DET
taxlaw-2848	341	13	z	z	NOUN
taxlaw-2848	341	14	product	product	NOUN
taxlaw-2848	341	15	to	to	ADP
taxlaw-2848	341	16	country	country	NOUN
taxlaw-2848	341	17	z	z	NOUN
taxlaw-2848	341	18	consumers	consumer	NOUN
taxlaw-2848	341	19	,	,	PUNCT
taxlaw-2848	341	20	because	because	SCONJ
taxlaw-2848	341	21	the	the	DET
taxlaw-2848	341	22	tax	tax	NOUN
taxlaw-2848	341	23	rebate	rebate	NOUN
taxlaw-2848	341	24	means	mean	VERB
taxlaw-2848	341	25	that	that	SCONJ
taxlaw-2848	341	26	the	the	DET
taxlaw-2848	341	27	u.s	u.s	PROPN
taxlaw-2848	341	28	.	.	PROPN
taxlaw-2848	341	29	product	product	NOUN
taxlaw-2848	341	30	can	can	AUX
taxlaw-2848	341	31	now	now	ADV
taxlaw-2848	341	32	be	be	AUX
taxlaw-2848	341	33	exported	export	VERB
taxlaw-2848	341	34	from	from	ADP
taxlaw-2848	341	35	the	the	DET
taxlaw-2848	341	36	u.s	u.s	PROPN
taxlaw-2848	341	37	.	.	PROPN
taxlaw-2848	341	38	for	for	ADP
taxlaw-2848	341	39	$	$	SYM
taxlaw-2848	341	40	100	100	NUM
taxlaw-2848	341	41	.	.	PUNCT
taxlaw-2848	342	1	the	the	DET
taxlaw-2848	342	2	u.s	u.s	PROPN
taxlaw-2848	342	3	.	.	PROPN
taxlaw-2848	342	4	producer	producer	NOUN
taxlaw-2848	342	5	might	might	AUX
taxlaw-2848	342	6	therefore	therefore	ADV
taxlaw-2848	342	7	think	think	VERB
taxlaw-2848	342	8	it	it	PRON
taxlaw-2848	342	9	has	have	VERB
taxlaw-2848	342	10	an	an	DET
taxlaw-2848	342	11	advantage	advantage	NOUN
taxlaw-2848	342	12	in	in	ADP
taxlaw-2848	342	13	z	z	PROPN
taxlaw-2848	342	14	,	,	PUNCT
taxlaw-2848	342	15	where	where	SCONJ
taxlaw-2848	342	16	the	the	DET
taxlaw-2848	342	17	comparable	comparable	ADJ
taxlaw-2848	342	18	local	local	ADJ
taxlaw-2848	342	19	product	product	NOUN
taxlaw-2848	342	20	continues	continue	VERB
taxlaw-2848	342	21	to	to	PART
taxlaw-2848	342	22	sell	sell	VERB
taxlaw-2848	342	23	for	for	ADP
taxlaw-2848	342	24	110z	110z	NUM
taxlaw-2848	342	25	.	.	PUNCT
taxlaw-2848	343	1	hence	hence	ADV
taxlaw-2848	343	2	it	it	PRON
taxlaw-2848	343	3	is	be	AUX
taxlaw-2848	343	4	often	often	ADV
taxlaw-2848	343	5	argued	argue	VERB
taxlaw-2848	343	6	that	that	SCONJ
taxlaw-2848	343	7	a	a	DET
taxlaw-2848	343	8	destinationbased	destinationbased	ADJ
taxlaw-2848	343	9	vat	vat	NOUN
taxlaw-2848	343	10	would	would	AUX
taxlaw-2848	343	11	stimulate	stimulate	VERB
taxlaw-2848	343	12	exports	export	NOUN
taxlaw-2848	343	13	and	and	CCONJ
taxlaw-2848	343	14	that	that	SCONJ
taxlaw-2848	343	15	an	an	DET
taxlaw-2848	343	16	origin	origin	NOUN
taxlaw-2848	343	17	-	-	PUNCT
taxlaw-2848	343	18	based	base	VERB
taxlaw-2848	343	19	vat	vat	NOUN
taxlaw-2848	343	20	would	would	AUX
taxlaw-2848	343	21	not	not	PART
taxlaw-2848	343	22	.	.	PUNCT
taxlaw-2848	344	1	now	now	ADV
taxlaw-2848	344	2	consider	consider	VERB
taxlaw-2848	344	3	what	what	PRON
taxlaw-2848	344	4	happens	happen	VERB
taxlaw-2848	344	5	when	when	SCONJ
taxlaw-2848	344	6	the	the	DET
taxlaw-2848	344	7	u.s	u.s	PROPN
taxlaw-2848	344	8	.	.	PROPN
taxlaw-2848	344	9	and	and	CCONJ
taxlaw-2848	344	10	z	z	NOUN
taxlaw-2848	344	11	consumers	consumer	NOUN
taxlaw-2848	344	12	start	start	VERB
taxlaw-2848	344	13	to	to	PART
taxlaw-2848	344	14	switch	switch	VERB
taxlaw-2848	344	15	from	from	ADP
taxlaw-2848	344	16	z	z	NOUN
taxlaw-2848	344	17	products	product	NOUN
taxlaw-2848	344	18	to	to	ADP
taxlaw-2848	344	19	u.s	u.s	PROPN
taxlaw-2848	344	20	.	.	PROPN
taxlaw-2848	344	21	products	product	NOUN
taxlaw-2848	344	22	because	because	SCONJ
taxlaw-2848	344	23	the	the	DET
taxlaw-2848	344	24	latter	latter	NOUN
taxlaw-2848	344	25	appear	appear	VERB
taxlaw-2848	344	26	less	less	ADV
taxlaw-2848	344	27	expensive	expensive	ADJ
taxlaw-2848	344	28	.	.	PUNCT
taxlaw-2848	345	1	that	that	DET
taxlaw-2848	345	2	switch	switch	NOUN
taxlaw-2848	345	3	would	would	AUX
taxlaw-2848	345	4	mean	mean	VERB
taxlaw-2848	345	5	that	that	SCONJ
taxlaw-2848	345	6	there	there	PRON
taxlaw-2848	345	7	would	would	AUX
taxlaw-2848	345	8	be	be	AUX
taxlaw-2848	345	9	less	less	ADJ
taxlaw-2848	345	10	demand	demand	NOUN
taxlaw-2848	345	11	for	for	ADP
taxlaw-2848	345	12	the	the	DET
taxlaw-2848	345	13	z	z	NOUN
taxlaw-2848	345	14	currency	currency	NOUN
taxlaw-2848	345	15	by	by	ADP
taxlaw-2848	345	16	u.s	u.s	PROPN
taxlaw-2848	345	17	.	.	PROPN
taxlaw-2848	345	18	nationals	national	NOUN
taxlaw-2848	345	19	(	(	PUNCT
taxlaw-2848	345	20	who	who	PRON
taxlaw-2848	345	21	are	be	AUX
taxlaw-2848	345	22	reducing	reduce	VERB
taxlaw-2848	345	23	their	their	PRON
taxlaw-2848	345	24	imports	import	NOUN
taxlaw-2848	345	25	of	of	ADP
taxlaw-2848	345	26	the	the	DET
taxlaw-2848	345	27	z	z	NOUN
taxlaw-2848	345	28	products	product	NOUN
taxlaw-2848	345	29	)	)	PUNCT
taxlaw-2848	345	30	and	and	CCONJ
taxlaw-2848	345	31	more	more	ADJ
taxlaw-2848	345	32	demand	demand	NOUN
taxlaw-2848	345	33	for	for	ADP
taxlaw-2848	345	34	the	the	DET
taxlaw-2848	345	35	u.s	u.s	PROPN
taxlaw-2848	345	36	.	.	PROPN
taxlaw-2848	345	37	currency	currency	NOUN
taxlaw-2848	345	38	by	by	ADP
taxlaw-2848	345	39	z	z	NOUN
taxlaw-2848	345	40	nationals	national	NOUN
taxlaw-2848	345	41	(	(	PUNCT
taxlaw-2848	345	42	who	who	PRON
taxlaw-2848	345	43	are	be	AUX
taxlaw-2848	345	44	increasing	increase	VERB
taxlaw-2848	345	45	their	their	PRON
taxlaw-2848	345	46	imports	import	NOUN
taxlaw-2848	345	47	of	of	ADP
taxlaw-2848	345	48	the	the	DET
taxlaw-2848	345	49	u.s	u.s	PROPN
taxlaw-2848	345	50	.	.	PROPN
taxlaw-2848	345	51	product	product	NOUN
taxlaw-2848	345	52	)	)	PUNCT
taxlaw-2848	345	53	.	.	PUNCT
taxlaw-2848	346	1	given	give	VERB
taxlaw-2848	346	2	this	this	DET
taxlaw-2848	346	3	change	change	NOUN
taxlaw-2848	346	4	in	in	ADP
taxlaw-2848	346	5	demand	demand	NOUN
taxlaw-2848	346	6	,	,	PUNCT
taxlaw-2848	346	7	the	the	DET
taxlaw-2848	346	8	value	value	NOUN
taxlaw-2848	346	9	of	of	ADP
taxlaw-2848	346	10	the	the	DET
taxlaw-2848	346	11	dollar	dollar	NOUN
taxlaw-2848	346	12	will	will	AUX
taxlaw-2848	346	13	rise	rise	VERB
taxlaw-2848	346	14	relative	relative	ADJ
taxlaw-2848	346	15	to	to	ADP
taxlaw-2848	346	16	the	the	DET
taxlaw-2848	346	17	zed	zed	PROPN
taxlaw-2848	346	18	until	until	SCONJ
taxlaw-2848	346	19	there	there	PRON
taxlaw-2848	346	20	is	be	VERB
taxlaw-2848	346	21	no	no	PRON
taxlaw-2848	346	22	longer	long	ADV
taxlaw-2848	346	23	any	any	DET
taxlaw-2848	346	24	advantage	advantage	NOUN
taxlaw-2848	346	25	to	to	ADP
taxlaw-2848	346	26	switching	switch	VERB
taxlaw-2848	346	27	from	from	ADP
taxlaw-2848	346	28	z	z	NOUN
taxlaw-2848	346	29	products	product	NOUN
taxlaw-2848	346	30	to	to	ADP
taxlaw-2848	346	31	u.s	u.s	PROPN
taxlaw-2848	346	32	.	.	PROPN
taxlaw-2848	346	33	products	product	NOUN
taxlaw-2848	346	34	,	,	PUNCT
taxlaw-2848	346	35	given	give	VERB
taxlaw-2848	346	36	consumer	consumer	NOUN
taxlaw-2848	346	37	’s	’s	PART
taxlaw-2848	346	38	preferences	preference	NOUN
taxlaw-2848	346	39	relating	relate	VERB
taxlaw-2848	346	40	to	to	ADP
taxlaw-2848	346	41	matters	matter	NOUN
taxlaw-2848	346	42	other	other	ADJ
taxlaw-2848	346	43	than	than	ADP
taxlaw-2848	346	44	price	price	NOUN
taxlaw-2848	346	45	,	,	PUNCT
taxlaw-2848	346	46	which	which	DET
taxlaw-2848	346	47	preferences	preference	NOUN
taxlaw-2848	346	48	are	be	AUX
taxlaw-2848	346	49	independent	independent	ADJ
taxlaw-2848	346	50	of	of	ADP
taxlaw-2848	346	51	the	the	DET
taxlaw-2848	346	52	tax	tax	NOUN
taxlaw-2848	346	53	law	law	NOUN
taxlaw-2848	346	54	.	.	PUNCT
taxlaw-2848	347	1	in	in	ADP
taxlaw-2848	347	2	this	this	DET
taxlaw-2848	347	3	simple	simple	ADJ
taxlaw-2848	347	4	example	example	NOUN
taxlaw-2848	347	5	,	,	PUNCT
taxlaw-2848	347	6	the	the	DET
taxlaw-2848	347	7	value	value	NOUN
taxlaw-2848	347	8	of	of	ADP
taxlaw-2848	347	9	the	the	DET
taxlaw-2848	347	10	dollar	dollar	NOUN
taxlaw-2848	347	11	would	would	AUX
taxlaw-2848	347	12	rise	rise	VERB
taxlaw-2848	347	13	until	until	SCONJ
taxlaw-2848	347	14	$	$	SYM
taxlaw-2848	347	15	1	1	NUM
taxlaw-2848	347	16	could	could	AUX
taxlaw-2848	347	17	be	be	AUX
taxlaw-2848	347	18	exchanged	exchange	VERB
taxlaw-2848	347	19	for	for	ADP
taxlaw-2848	347	20	1.1z	1.1z	NUM
taxlaw-2848	347	21	.	.	PUNCT
taxlaw-2848	348	1	u.s	u.s	PROPN
taxlaw-2848	348	2	.	.	PROPN
taxlaw-2848	348	3	consumers	consumer	NOUN
taxlaw-2848	348	4	would	would	AUX
taxlaw-2848	348	5	then	then	ADV
taxlaw-2848	348	6	have	have	VERB
taxlaw-2848	348	7	the	the	DET
taxlaw-2848	348	8	choice	choice	NOUN
taxlaw-2848	348	9	between	between	ADP
taxlaw-2848	348	10	buying	buy	VERB
taxlaw-2848	348	11	the	the	DET
taxlaw-2848	348	12	u.s	u.s	PROPN
taxlaw-2848	348	13	.	.	PROPN
taxlaw-2848	348	14	product	product	NOUN
taxlaw-2848	348	15	for	for	ADP
taxlaw-2848	348	16	$	$	SYM
taxlaw-2848	348	17	110	110	NUM
taxlaw-2848	348	18	(	(	PUNCT
taxlaw-2848	348	19	including	include	VERB
taxlaw-2848	348	20	the	the	DET
taxlaw-2848	348	21	tax	tax	NOUN
taxlaw-2848	348	22	)	)	PUNCT
taxlaw-2848	348	23	or	or	CCONJ
taxlaw-2848	348	24	the	the	DET
taxlaw-2848	348	25	z	z	NOUN
taxlaw-2848	348	26	product	product	NOUN
taxlaw-2848	348	27	for	for	ADP
taxlaw-2848	348	28	$	$	SYM
taxlaw-2848	348	29	100	100	NUM
taxlaw-2848	348	30	(	(	PUNCT
taxlaw-2848	348	31	which	which	PRON
taxlaw-2848	348	32	would	would	AUX
taxlaw-2848	348	33	be	be	AUX
taxlaw-2848	348	34	exchanged	exchange	VERB
taxlaw-2848	348	35	for	for	ADP
taxlaw-2848	348	36	110z	110z	NUM
taxlaw-2848	348	37	)	)	PUNCT
taxlaw-2848	348	38	plus	plus	CCONJ
taxlaw-2848	348	39	the	the	DET
taxlaw-2848	348	40	10	10	NUM
taxlaw-2848	348	41	percent	percent	NOUN
taxlaw-2848	348	42	tax	tax	NOUN
taxlaw-2848	348	43	on	on	ADP
taxlaw-2848	348	44	imports	import	NOUN
taxlaw-2848	348	45	,	,	PUNCT
taxlaw-2848	348	46	for	for	ADP
taxlaw-2848	348	47	a	a	DET
taxlaw-2848	348	48	total	total	NOUN
taxlaw-2848	348	49	of	of	ADP
taxlaw-2848	348	50	$	$	SYM
taxlaw-2848	348	51	110	110	NUM
taxlaw-2848	348	52	.	.	PUNCT
taxlaw-2848	349	1	z	z	NOUN
taxlaw-2848	349	2	consumers	consumer	NOUN
taxlaw-2848	349	3	would	would	AUX
taxlaw-2848	349	4	have	have	VERB
taxlaw-2848	349	5	the	the	DET
taxlaw-2848	349	6	choice	choice	NOUN
taxlaw-2848	349	7	between	between	ADP
taxlaw-2848	349	8	buying	buy	VERB
taxlaw-2848	349	9	the	the	DET
taxlaw-2848	349	10	z	z	NOUN
taxlaw-2848	349	11	product	product	NOUN
taxlaw-2848	349	12	for	for	ADP
taxlaw-2848	349	13	110z	110z	NUM
taxlaw-2848	349	14	or	or	CCONJ
taxlaw-2848	349	15	the	the	DET
taxlaw-2848	349	16	u.s	u.s	PROPN
taxlaw-2848	349	17	.	.	PROPN
taxlaw-2848	349	18	product	product	NOUN
taxlaw-2848	349	19	for	for	ADP
taxlaw-2848	349	20	$	$	SYM
taxlaw-2848	349	21	100	100	NUM
taxlaw-2848	349	22	,	,	PUNCT
taxlaw-2848	349	23	which	which	PRON
taxlaw-2848	349	24	would	would	AUX
taxlaw-2848	349	25	require	require	VERB
taxlaw-2848	349	26	110z	110z	NUM
taxlaw-2848	349	27	.	.	PUNCT
taxlaw-2848	350	1	similarly	similarly	ADV
taxlaw-2848	350	2	,	,	PUNCT
taxlaw-2848	350	3	u.s	u.s	PROPN
taxlaw-2848	350	4	.	.	PROPN
taxlaw-2848	350	5	producers	producer	NOUN
taxlaw-2848	350	6	would	would	AUX
taxlaw-2848	350	7	be	be	AUX
taxlaw-2848	350	8	indifferent	indifferent	ADJ
taxlaw-2848	350	9	between	between	ADP
taxlaw-2848	350	10	selling	sell	VERB
taxlaw-2848	350	11	in	in	ADP
taxlaw-2848	350	12	z	z	NOUN
taxlaw-2848	350	13	or	or	CCONJ
taxlaw-2848	350	14	domestically	domestically	ADV
taxlaw-2848	350	15	.	.	PUNCT
taxlaw-2848	351	1	190	190	NUM
taxlaw-2848	351	2	columbia	columbia	PROPN
taxlaw-2848	351	3	journal	journal	PROPN
taxlaw-2848	351	4	of	of	ADP
taxlaw-2848	351	5	tax	tax	NOUN
taxlaw-2848	351	6	law	law	NOUN
taxlaw-2848	351	7	[	[	X
taxlaw-2848	351	8	vol.8:171	vol.8:171	INTJ
taxlaw-2848	351	9	currency	currency	NOUN
taxlaw-2848	351	10	effects	effect	NOUN
taxlaw-2848	351	11	,	,	PUNCT
taxlaw-2848	351	12	however	however	ADV
taxlaw-2848	351	13	,	,	PUNCT
taxlaw-2848	351	14	do	do	AUX
taxlaw-2848	351	15	not	not	PART
taxlaw-2848	351	16	offset	offset	VERB
taxlaw-2848	351	17	all	all	PRON
taxlaw-2848	351	18	of	of	ADP
taxlaw-2848	351	19	the	the	DET
taxlaw-2848	351	20	differences	difference	NOUN
taxlaw-2848	351	21	between	between	ADP
taxlaw-2848	351	22	origin	origin	NOUN
taxlaw-2848	351	23	and	and	CCONJ
taxlaw-2848	351	24	destination	destination	NOUN
taxlaw-2848	351	25	-	-	PUNCT
taxlaw-2848	351	26	based	base	VERB
taxlaw-2848	351	27	taxes	taxis	NOUN
taxlaw-2848	351	28	.	.	PUNCT
taxlaw-2848	352	1	in	in	ADP
taxlaw-2848	352	2	particular	particular	ADJ
taxlaw-2848	352	3	,	,	PUNCT
taxlaw-2848	352	4	to	to	ADP
taxlaw-2848	352	5	the	the	DET
taxlaw-2848	352	6	extent	extent	NOUN
taxlaw-2848	352	7	that	that	SCONJ
taxlaw-2848	352	8	there	there	PRON
taxlaw-2848	352	9	are	be	VERB
taxlaw-2848	352	10	inframarginal	inframarginal	ADJ
taxlaw-2848	352	11	returns	return	NOUN
taxlaw-2848	352	12	,	,	PUNCT
taxlaw-2848	352	13	the	the	DET
taxlaw-2848	352	14	two	two	NUM
taxlaw-2848	352	15	are	be	AUX
taxlaw-2848	352	16	not	not	PART
taxlaw-2848	352	17	equal	equal	ADJ
taxlaw-2848	352	18	.	.	PUNCT
taxlaw-2848	353	1	again	again	ADV
taxlaw-2848	353	2	,	,	PUNCT
taxlaw-2848	353	3	i	i	PRON
taxlaw-2848	353	4	will	will	AUX
taxlaw-2848	353	5	leave	leave	VERB
taxlaw-2848	353	6	the	the	DET
taxlaw-2848	353	7	details	detail	NOUN
taxlaw-2848	353	8	to	to	ADP
taxlaw-2848	353	9	others	other	NOUN
taxlaw-2848	353	10	,	,	PUNCT
taxlaw-2848	353	11	but	but	CCONJ
taxlaw-2848	353	12	destination	destination	NOUN
taxlaw-2848	353	13	-	-	PUNCT
taxlaw-2848	353	14	based	base	VERB
taxlaw-2848	353	15	systems	system	NOUN
taxlaw-2848	353	16	tax	tax	VERB
taxlaw-2848	353	17	any	any	DET
taxlaw-2848	353	18	economic	economic	ADJ
taxlaw-2848	353	19	profits	profit	NOUN
taxlaw-2848	353	20	u.s	u.s	PROPN
taxlaw-2848	353	21	.	.	PROPN
taxlaw-2848	353	22	consumers	consumer	NOUN
taxlaw-2848	353	23	earn	earn	VERB
taxlaw-2848	353	24	from	from	ADP
taxlaw-2848	353	25	investments	investment	NOUN
taxlaw-2848	353	26	abroad	abroad	ADV
taxlaw-2848	353	27	(	(	PUNCT
taxlaw-2848	353	28	even	even	ADV
taxlaw-2848	353	29	if	if	SCONJ
taxlaw-2848	353	30	made	make	VERB
taxlaw-2848	353	31	through	through	ADP
taxlaw-2848	353	32	a	a	DET
taxlaw-2848	353	33	domestic	domestic	ADJ
taxlaw-2848	353	34	multinational	multinational	ADJ
taxlaw-2848	353	35	corporation	corporation	NOUN
taxlaw-2848	353	36	)	)	PUNCT
taxlaw-2848	353	37	and	and	CCONJ
taxlaw-2848	353	38	exempt	exempt	ADJ
taxlaw-2848	353	39	economic	economic	ADJ
taxlaw-2848	353	40	profits	profit	NOUN
taxlaw-2848	353	41	that	that	PRON
taxlaw-2848	353	42	foreign	foreign	ADJ
taxlaw-2848	353	43	consumers	consumer	NOUN
taxlaw-2848	353	44	earn	earn	VERB
taxlaw-2848	353	45	in	in	ADP
taxlaw-2848	353	46	the	the	DET
taxlaw-2848	353	47	united	united	PROPN
taxlaw-2848	353	48	states	states	PROPN
taxlaw-2848	353	49	.	.	PUNCT
taxlaw-2848	354	1	origin	origin	NOUN
taxlaw-2848	354	2	-	-	PUNCT
taxlaw-2848	354	3	based	base	VERB
taxlaw-2848	354	4	taxes	taxis	NOUN
taxlaw-2848	354	5	are	be	AUX
taxlaw-2848	354	6	the	the	DET
taxlaw-2848	354	7	reverse	reverse	NOUN
taxlaw-2848	354	8	:	:	PUNCT
taxlaw-2848	354	9	they	they	PRON
taxlaw-2848	354	10	tax	tax	VERB
taxlaw-2848	354	11	u.s	u.s	PROPN
taxlaw-2848	354	12	.	.	PROPN
taxlaw-2848	354	13	economic	economic	ADJ
taxlaw-2848	354	14	profits	profit	NOUN
taxlaw-2848	354	15	of	of	ADP
taxlaw-2848	354	16	foreign	foreign	ADJ
taxlaw-2848	354	17	producers	producer	NOUN
taxlaw-2848	354	18	and	and	CCONJ
taxlaw-2848	354	19	exempt	exempt	VERB
taxlaw-2848	354	20	foreign	foreign	ADJ
taxlaw-2848	354	21	economic	economic	ADJ
taxlaw-2848	354	22	profits	profit	NOUN
taxlaw-2848	354	23	of	of	ADP
taxlaw-2848	354	24	u.s	u.s	PROPN
taxlaw-2848	354	25	.	.	PROPN
taxlaw-2848	354	26	producers.26	producers.26	NOUN
taxlaw-2848	354	27	the	the	DET
taxlaw-2848	354	28	equivalence	equivalence	NOUN
taxlaw-2848	354	29	between	between	ADP
taxlaw-2848	354	30	destination	destination	NOUN
taxlaw-2848	354	31	and	and	CCONJ
taxlaw-2848	354	32	origin	origin	NOUN
taxlaw-2848	354	33	-	-	PUNCT
taxlaw-2848	354	34	based	base	VERB
taxlaw-2848	354	35	taxes	taxis	NOUN
taxlaw-2848	354	36	(	(	PUNCT
taxlaw-2848	354	37	other	other	ADJ
taxlaw-2848	354	38	than	than	ADP
taxlaw-2848	354	39	for	for	ADP
taxlaw-2848	354	40	economic	economic	ADJ
taxlaw-2848	354	41	profits	profit	NOUN
taxlaw-2848	354	42	)	)	PUNCT
taxlaw-2848	354	43	is	be	AUX
taxlaw-2848	354	44	an	an	DET
taxlaw-2848	354	45	article	article	NOUN
taxlaw-2848	354	46	of	of	ADP
taxlaw-2848	354	47	faith	faith	NOUN
taxlaw-2848	354	48	for	for	ADP
taxlaw-2848	354	49	economists	economist	NOUN
taxlaw-2848	354	50	,	,	PUNCT
taxlaw-2848	354	51	and	and	CCONJ
taxlaw-2848	354	52	,	,	PUNCT
taxlaw-2848	354	53	as	as	ADV
taxlaw-2848	354	54	far	far	ADV
taxlaw-2848	354	55	as	as	SCONJ
taxlaw-2848	354	56	i	i	PRON
taxlaw-2848	354	57	can	can	AUX
taxlaw-2848	354	58	tell	tell	VERB
taxlaw-2848	354	59	,	,	PUNCT
taxlaw-2848	354	60	believed	believe	VERB
taxlaw-2848	354	61	by	by	ADP
taxlaw-2848	354	62	nobody	nobody	PRON
taxlaw-2848	354	63	else	else	ADV
taxlaw-2848	354	64	.	.	PUNCT
taxlaw-2848	355	1	the	the	DET
taxlaw-2848	355	2	brady	brady	PROPN
taxlaw-2848	355	3	plan	plan	PROPN
taxlaw-2848	355	4	,	,	PUNCT
taxlaw-2848	355	5	for	for	ADP
taxlaw-2848	355	6	example	example	NOUN
taxlaw-2848	355	7	,	,	PUNCT
taxlaw-2848	355	8	argues	argue	VERB
taxlaw-2848	355	9	that	that	SCONJ
taxlaw-2848	355	10	border	border	NOUN
taxlaw-2848	355	11	adjustments	adjustment	NOUN
taxlaw-2848	355	12	will	will	AUX
taxlaw-2848	355	13	help	help	VERB
taxlaw-2848	355	14	u.s	u.s	PROPN
taxlaw-2848	355	15	.	.	PROPN
taxlaw-2848	355	16	businesses	business	NOUN
taxlaw-2848	355	17	compete	compete	VERB
taxlaw-2848	355	18	with	with	ADP
taxlaw-2848	355	19	foreign	foreign	ADJ
taxlaw-2848	355	20	businesses	business	NOUN
taxlaw-2848	355	21	.	.	PUNCT
taxlaw-2848	356	1	even	even	ADV
taxlaw-2848	356	2	if	if	SCONJ
taxlaw-2848	356	3	you	you	PRON
taxlaw-2848	356	4	believe	believe	VERB
taxlaw-2848	356	5	that	that	SCONJ
taxlaw-2848	356	6	the	the	DET
taxlaw-2848	356	7	destination	destination	NOUN
taxlaw-2848	356	8	and	and	CCONJ
taxlaw-2848	356	9	origin	origin	NOUN
taxlaw-2848	356	10	-	-	PUNCT
taxlaw-2848	356	11	based	base	VERB
taxlaw-2848	356	12	systems	system	NOUN
taxlaw-2848	356	13	have	have	VERB
taxlaw-2848	356	14	the	the	DET
taxlaw-2848	356	15	same	same	ADJ
taxlaw-2848	356	16	economic	economic	ADJ
taxlaw-2848	356	17	effects	effect	NOUN
taxlaw-2848	356	18	,	,	PUNCT
taxlaw-2848	356	19	however	however	ADV
taxlaw-2848	356	20	,	,	PUNCT
taxlaw-2848	356	21	there	there	PRON
taxlaw-2848	356	22	may	may	AUX
taxlaw-2848	356	23	be	be	AUX
taxlaw-2848	356	24	good	good	ADJ
taxlaw-2848	356	25	reasons	reason	NOUN
taxlaw-2848	356	26	to	to	PART
taxlaw-2848	356	27	prefer	prefer	VERB
taxlaw-2848	356	28	one	one	NUM
taxlaw-2848	356	29	over	over	ADP
taxlaw-2848	356	30	the	the	DET
taxlaw-2848	356	31	other	other	ADJ
taxlaw-2848	356	32	because	because	SCONJ
taxlaw-2848	356	33	they	they	PRON
taxlaw-2848	356	34	have	have	VERB
taxlaw-2848	356	35	different	different	ADJ
taxlaw-2848	356	36	administrative	administrative	ADJ
taxlaw-2848	356	37	and	and	CCONJ
taxlaw-2848	356	38	compliance	compliance	NOUN
taxlaw-2848	356	39	effects	effect	NOUN
taxlaw-2848	356	40	.	.	PUNCT
taxlaw-2848	357	1	in	in	ADP
taxlaw-2848	357	2	taking	take	VERB
taxlaw-2848	357	3	into	into	ADP
taxlaw-2848	357	4	account	account	NOUN
taxlaw-2848	357	5	the	the	DET
taxlaw-2848	357	6	change	change	NOUN
taxlaw-2848	357	7	in	in	ADP
taxlaw-2848	357	8	exchange	exchange	NOUN
taxlaw-2848	357	9	rates	rate	NOUN
taxlaw-2848	357	10	brought	bring	VERB
taxlaw-2848	357	11	about	about	ADP
taxlaw-2848	357	12	by	by	ADP
taxlaw-2848	357	13	the	the	DET
taxlaw-2848	357	14	change	change	NOUN
taxlaw-2848	357	15	in	in	ADP
taxlaw-2848	357	16	the	the	DET
taxlaw-2848	357	17	relative	relative	ADJ
taxlaw-2848	357	18	prices	price	NOUN
taxlaw-2848	357	19	of	of	ADP
taxlaw-2848	357	20	the	the	DET
taxlaw-2848	357	21	u.s	u.s	PROPN
taxlaw-2848	357	22	.	.	PROPN
taxlaw-2848	357	23	and	and	CCONJ
taxlaw-2848	357	24	z	z	NOUN
taxlaw-2848	357	25	products	product	NOUN
taxlaw-2848	357	26	due	due	ADP
taxlaw-2848	357	27	to	to	ADP
taxlaw-2848	357	28	the	the	DET
taxlaw-2848	357	29	introduction	introduction	NOUN
taxlaw-2848	357	30	of	of	ADP
taxlaw-2848	357	31	border	border	NOUN
taxlaw-2848	357	32	adjustments	adjustment	NOUN
taxlaw-2848	357	33	,	,	PUNCT
taxlaw-2848	357	34	the	the	DET
taxlaw-2848	357	35	destination	destination	NOUN
taxlaw-2848	357	36	-	-	PUNCT
taxlaw-2848	357	37	based	base	VERB
taxlaw-2848	357	38	vat	vat	NOUN
taxlaw-2848	357	39	has	have	VERB
taxlaw-2848	357	40	no	no	DET
taxlaw-2848	357	41	advantage	advantage	NOUN
taxlaw-2848	357	42	over	over	ADP
taxlaw-2848	357	43	the	the	DET
taxlaw-2848	357	44	originbased	originbase	VERB
taxlaw-2848	357	45	vat	vat	NOUN
taxlaw-2848	357	46	in	in	ADP
taxlaw-2848	357	47	terms	term	NOUN
taxlaw-2848	357	48	of	of	ADP
taxlaw-2848	357	49	stimulating	stimulate	VERB
taxlaw-2848	357	50	exports	export	NOUN
taxlaw-2848	357	51	.	.	PUNCT
taxlaw-2848	358	1	one	one	NUM
taxlaw-2848	358	2	of	of	ADP
taxlaw-2848	358	3	the	the	DET
taxlaw-2848	358	4	u.s	u.s	PROPN
taxlaw-2848	358	5	.	.	PROPN
taxlaw-2848	358	6	products	product	NOUN
taxlaw-2848	358	7	exchanges	exchange	NOUN
taxlaw-2848	358	8	for	for	ADP
taxlaw-2848	358	9	one	one	NUM
taxlaw-2848	358	10	of	of	ADP
taxlaw-2848	358	11	the	the	DET
taxlaw-2848	358	12	z	z	NOUN
taxlaw-2848	358	13	products	product	NOUN
taxlaw-2848	358	14	in	in	ADP
taxlaw-2848	358	15	both	both	CCONJ
taxlaw-2848	358	16	the	the	DET
taxlaw-2848	358	17	u.s	u.s	PROPN
taxlaw-2848	358	18	.	.	PROPN
taxlaw-2848	358	19	and	and	CCONJ
taxlaw-2848	358	20	country	country	NOUN
taxlaw-2848	358	21	z	z	PROPN
taxlaw-2848	358	22	under	under	ADP
taxlaw-2848	358	23	both	both	DET
taxlaw-2848	358	24	taxes	taxis	NOUN
taxlaw-2848	358	25	,	,	PUNCT
taxlaw-2848	358	26	and	and	CCONJ
taxlaw-2848	358	27	the	the	DET
taxlaw-2848	358	28	u.s	u.s	PROPN
taxlaw-2848	358	29	.	.	PROPN
taxlaw-2848	358	30	producer	producer	NOUN
taxlaw-2848	358	31	earns	earn	VERB
taxlaw-2848	358	32	the	the	DET
taxlaw-2848	358	33	same	same	ADJ
taxlaw-2848	358	34	amount	amount	NOUN
taxlaw-2848	358	35	from	from	ADP
taxlaw-2848	358	36	a	a	DET
taxlaw-2848	358	37	sale	sale	NOUN
taxlaw-2848	358	38	at	at	ADP
taxlaw-2848	358	39	home	home	NOUN
taxlaw-2848	358	40	and	and	CCONJ
taxlaw-2848	358	41	a	a	DET
taxlaw-2848	358	42	sale	sale	NOUN
taxlaw-2848	358	43	abroad	abroad	ADV
taxlaw-2848	358	44	under	under	ADP
taxlaw-2848	358	45	either	either	DET
taxlaw-2848	358	46	tax	tax	NOUN
taxlaw-2848	358	47	.	.	PUNCT
taxlaw-2848	359	1	michael	michael	PROPN
taxlaw-2848	359	2	graetz	graetz	PROPN
taxlaw-2848	359	3	,	,	PUNCT
taxlaw-2848	359	4	international	international	ADJ
taxlaw-2848	359	5	aspects	aspect	NOUN
taxlaw-2848	359	6	of	of	ADP
taxlaw-2848	359	7	fundamental	fundamental	ADJ
taxlaw-2848	359	8	tax	tax	NOUN
taxlaw-2848	359	9	restructuring	restructuring	NOUN
taxlaw-2848	359	10	:	:	PUNCT
taxlaw-2848	359	11	practice	practice	NOUN
taxlaw-2848	359	12	or	or	CCONJ
taxlaw-2848	359	13	principle	principle	NOUN
taxlaw-2848	359	14	?	?	PUNCT
taxlaw-2848	359	15	,	,	PUNCT
taxlaw-2848	359	16	51	51	NUM
taxlaw-2848	359	17	u.	u.	PROPN
taxlaw-2848	359	18	miami	miami	PROPN
taxlaw-2848	359	19	l.	l.	PROPN
taxlaw-2848	359	20	rev	rev	PROPN
taxlaw-2848	359	21	.	.	PROPN
taxlaw-2848	359	22	1093–1247	1093–1247	NUM
taxlaw-2848	359	23	(	(	PUNCT
taxlaw-2848	359	24	1997	1997	NUM
taxlaw-2848	359	25	)	)	PUNCT
taxlaw-2848	359	26	.	.	PUNCT
taxlaw-2848	360	1	26	26	NUM
taxlaw-2848	360	2	one	one	NUM
taxlaw-2848	360	3	intuition	intuition	NOUN
taxlaw-2848	360	4	for	for	ADP
taxlaw-2848	360	5	this	this	DET
taxlaw-2848	360	6	result	result	NOUN
taxlaw-2848	360	7	is	be	AUX
taxlaw-2848	360	8	to	to	PART
taxlaw-2848	360	9	think	think	VERB
taxlaw-2848	360	10	of	of	ADP
taxlaw-2848	360	11	a	a	DET
taxlaw-2848	360	12	destination	destination	NOUN
taxlaw-2848	360	13	-	-	PUNCT
taxlaw-2848	360	14	based	base	VERB
taxlaw-2848	360	15	system	system	NOUN
taxlaw-2848	360	16	as	as	ADP
taxlaw-2848	360	17	a	a	DET
taxlaw-2848	360	18	cash	cash	NOUN
taxlaw-2848	360	19	-	-	PUNCT
taxlaw-2848	360	20	flow	flow	NOUN
taxlaw-2848	360	21	system	system	NOUN
taxlaw-2848	360	22	for	for	ADP
taxlaw-2848	360	23	outbound	outbound	ADJ
taxlaw-2848	360	24	investment	investment	NOUN
taxlaw-2848	360	25	.	.	PUNCT
taxlaw-2848	361	1	the	the	DET
taxlaw-2848	361	2	border	border	NOUN
taxlaw-2848	361	3	adjustments	adjustment	NOUN
taxlaw-2848	361	4	acts	act	VERB
taxlaw-2848	361	5	like	like	ADP
taxlaw-2848	361	6	a	a	DET
taxlaw-2848	361	7	deduction	deduction	NOUN
taxlaw-2848	361	8	for	for	ADP
taxlaw-2848	361	9	flows	flow	NOUN
taxlaw-2848	361	10	out	out	ADP
taxlaw-2848	361	11	of	of	ADP
taxlaw-2848	361	12	the	the	DET
taxlaw-2848	361	13	country	country	NOUN
taxlaw-2848	361	14	and	and	CCONJ
taxlaw-2848	361	15	a	a	DET
taxlaw-2848	361	16	tax	tax	NOUN
taxlaw-2848	361	17	for	for	ADP
taxlaw-2848	361	18	flows	flow	NOUN
taxlaw-2848	361	19	into	into	ADP
taxlaw-2848	361	20	the	the	DET
taxlaw-2848	361	21	country	country	NOUN
taxlaw-2848	361	22	.	.	PUNCT
taxlaw-2848	362	1	a	a	DET
taxlaw-2848	362	2	cash	cash	NOUN
taxlaw-2848	362	3	flow	flow	NOUN
taxlaw-2848	362	4	tax	tax	NOUN
taxlaw-2848	362	5	will	will	AUX
taxlaw-2848	362	6	impose	impose	VERB
taxlaw-2848	362	7	a	a	DET
taxlaw-2848	362	8	present	present	ADJ
taxlaw-2848	362	9	value	value	NOUN
taxlaw-2848	362	10	tax	tax	NOUN
taxlaw-2848	362	11	for	for	ADP
taxlaw-2848	362	12	inframarginal	inframarginal	ADJ
taxlaw-2848	362	13	returns	return	NOUN
taxlaw-2848	362	14	received	receive	VERB
taxlaw-2848	362	15	abroad	abroad	ADV
taxlaw-2848	362	16	because	because	SCONJ
taxlaw-2848	362	17	the	the	DET
taxlaw-2848	362	18	present	present	ADJ
taxlaw-2848	362	19	value	value	NOUN
taxlaw-2848	362	20	of	of	ADP
taxlaw-2848	362	21	the	the	DET
taxlaw-2848	362	22	tax	tax	NOUN
taxlaw-2848	362	23	on	on	ADP
taxlaw-2848	362	24	the	the	DET
taxlaw-2848	362	25	inflow	inflow	NOUN
taxlaw-2848	362	26	will	will	AUX
taxlaw-2848	362	27	exceed	exceed	VERB
taxlaw-2848	362	28	the	the	DET
taxlaw-2848	362	29	tax	tax	NOUN
taxlaw-2848	362	30	rebate	rebate	NOUN
taxlaw-2848	362	31	on	on	ADP
taxlaw-2848	362	32	the	the	DET
taxlaw-2848	362	33	outflow	outflow	NOUN
taxlaw-2848	362	34	.	.	PUNCT
taxlaw-2848	363	1	origin	origin	NOUN
taxlaw-2848	363	2	-	-	PUNCT
taxlaw-2848	363	3	based	base	VERB
taxlaw-2848	363	4	taxes	taxis	NOUN
taxlaw-2848	363	5	do	do	AUX
taxlaw-2848	363	6	not	not	PART
taxlaw-2848	363	7	give	give	VERB
taxlaw-2848	363	8	the	the	DET
taxlaw-2848	363	9	deduction	deduction	NOUN
taxlaw-2848	363	10	on	on	ADP
taxlaw-2848	363	11	outflows	outflow	NOUN
taxlaw-2848	363	12	and	and	CCONJ
taxlaw-2848	363	13	do	do	AUX
taxlaw-2848	363	14	not	not	PART
taxlaw-2848	363	15	tax	tax	VERB
taxlaw-2848	363	16	inflows	inflow	NOUN
taxlaw-2848	363	17	so	so	SCONJ
taxlaw-2848	363	18	they	they	PRON
taxlaw-2848	363	19	do	do	AUX
taxlaw-2848	363	20	not	not	PART
taxlaw-2848	363	21	tax	tax	VERB
taxlaw-2848	363	22	inframarginal	inframarginal	ADJ
taxlaw-2848	363	23	returns	return	NOUN
taxlaw-2848	363	24	by	by	ADP
taxlaw-2848	363	25	u.s	u.s	PROPN
taxlaw-2848	363	26	.	.	PROPN
taxlaw-2848	363	27	consumers	consumer	NOUN
taxlaw-2848	363	28	.	.	PUNCT
taxlaw-2848	364	1	the	the	DET
taxlaw-2848	364	2	argument	argument	NOUN
taxlaw-2848	364	3	is	be	AUX
taxlaw-2848	364	4	reversed	reverse	VERB
taxlaw-2848	364	5	for	for	ADP
taxlaw-2848	364	6	inbound	inbound	ADJ
taxlaw-2848	364	7	investment	investment	NOUN
taxlaw-2848	364	8	.	.	PUNCT
taxlaw-2848	365	1	although	although	SCONJ
taxlaw-2848	365	2	this	this	DET
taxlaw-2848	365	3	paper	paper	NOUN
taxlaw-2848	365	4	focuses	focus	VERB
taxlaw-2848	365	5	on	on	ADP
taxlaw-2848	365	6	implementation	implementation	NOUN
taxlaw-2848	365	7	issues	issue	NOUN
taxlaw-2848	365	8	rather	rather	ADV
taxlaw-2848	365	9	than	than	ADP
taxlaw-2848	365	10	revenue	revenue	NOUN
taxlaw-2848	365	11	,	,	PUNCT
taxlaw-2848	365	12	distributional	distributional	ADJ
taxlaw-2848	365	13	,	,	PUNCT
taxlaw-2848	365	14	or	or	CCONJ
taxlaw-2848	365	15	efficiency	efficiency	NOUN
taxlaw-2848	365	16	effects	effect	NOUN
taxlaw-2848	365	17	,	,	PUNCT
taxlaw-2848	365	18	it	it	PRON
taxlaw-2848	365	19	is	be	AUX
taxlaw-2848	365	20	worth	worth	ADJ
taxlaw-2848	365	21	noting	note	VERB
taxlaw-2848	365	22	that	that	SCONJ
taxlaw-2848	365	23	the	the	DET
taxlaw-2848	365	24	two	two	NUM
taxlaw-2848	365	25	systems	system	NOUN
taxlaw-2848	365	26	do	do	AUX
taxlaw-2848	365	27	not	not	PART
taxlaw-2848	365	28	raise	raise	VERB
taxlaw-2848	365	29	the	the	DET
taxlaw-2848	365	30	same	same	ADJ
taxlaw-2848	365	31	revenue	revenue	NOUN
taxlaw-2848	365	32	if	if	SCONJ
taxlaw-2848	365	33	a	a	DET
taxlaw-2848	365	34	nation	nation	NOUN
taxlaw-2848	365	35	imposes	impose	VERB
taxlaw-2848	365	36	a	a	DET
taxlaw-2848	365	37	consumption	consumption	NOUN
taxlaw-2848	365	38	tax	tax	NOUN
taxlaw-2848	365	39	when	when	SCONJ
taxlaw-2848	365	40	it	it	PRON
taxlaw-2848	365	41	is	be	AUX
taxlaw-2848	365	42	either	either	CCONJ
taxlaw-2848	365	43	a	a	DET
taxlaw-2848	365	44	net	net	ADJ
taxlaw-2848	365	45	creditor	creditor	NOUN
taxlaw-2848	365	46	or	or	CCONJ
taxlaw-2848	365	47	a	a	DET
taxlaw-2848	365	48	net	net	ADJ
taxlaw-2848	365	49	debtor	debtor	NOUN
taxlaw-2848	365	50	.	.	PUNCT
taxlaw-2848	366	1	to	to	ADP
taxlaw-2848	366	2	the	the	DET
taxlaw-2848	366	3	extent	extent	NOUN
taxlaw-2848	366	4	that	that	SCONJ
taxlaw-2848	366	5	a	a	DET
taxlaw-2848	366	6	nation	nation	NOUN
taxlaw-2848	366	7	is	be	AUX
taxlaw-2848	366	8	a	a	DET
taxlaw-2848	366	9	net	net	ADJ
taxlaw-2848	366	10	debtor	debtor	NOUN
taxlaw-2848	366	11	,	,	PUNCT
taxlaw-2848	366	12	it	it	PRON
taxlaw-2848	366	13	expects	expect	VERB
taxlaw-2848	366	14	to	to	PART
taxlaw-2848	366	15	export	export	VERB
taxlaw-2848	366	16	more	more	ADV
taxlaw-2848	366	17	in	in	ADP
taxlaw-2848	366	18	the	the	DET
taxlaw-2848	366	19	future	future	NOUN
taxlaw-2848	366	20	than	than	SCONJ
taxlaw-2848	366	21	it	it	PRON
taxlaw-2848	366	22	imports	import	NOUN
taxlaw-2848	366	23	,	,	PUNCT
taxlaw-2848	366	24	which	which	PRON
taxlaw-2848	366	25	means	mean	VERB
taxlaw-2848	366	26	that	that	SCONJ
taxlaw-2848	366	27	in	in	ADP
taxlaw-2848	366	28	present	present	ADJ
taxlaw-2848	366	29	value	value	NOUN
taxlaw-2848	366	30	terms	term	NOUN
taxlaw-2848	366	31	,	,	PUNCT
taxlaw-2848	366	32	the	the	DET
taxlaw-2848	366	33	origin	origin	NOUN
taxlaw-2848	366	34	base	base	NOUN
taxlaw-2848	366	35	is	be	AUX
taxlaw-2848	366	36	larger	large	ADJ
taxlaw-2848	366	37	than	than	ADP
taxlaw-2848	366	38	the	the	DET
taxlaw-2848	366	39	destination	destination	NOUN
taxlaw-2848	366	40	base	base	NOUN
taxlaw-2848	366	41	.	.	PUNCT
taxlaw-2848	367	1	in	in	ADP
taxlaw-2848	367	2	budgetary	budgetary	ADJ
taxlaw-2848	367	3	terms	term	NOUN
taxlaw-2848	367	4	,	,	PUNCT
taxlaw-2848	367	5	which	which	PRON
taxlaw-2848	367	6	only	only	ADV
taxlaw-2848	367	7	look	look	VERB
taxlaw-2848	367	8	at	at	ADP
taxlaw-2848	367	9	a	a	DET
taxlaw-2848	367	10	10	10	NUM
taxlaw-2848	367	11	-	-	PUNCT
taxlaw-2848	367	12	year	year	NOUN
taxlaw-2848	367	13	window	window	NOUN
taxlaw-2848	367	14	and	and	CCONJ
taxlaw-2848	367	15	which	which	PRON
taxlaw-2848	367	16	do	do	AUX
taxlaw-2848	367	17	not	not	PART
taxlaw-2848	367	18	use	use	VERB
taxlaw-2848	367	19	present	present	ADJ
taxlaw-2848	367	20	values	value	NOUN
taxlaw-2848	367	21	,	,	PUNCT
taxlaw-2848	367	22	however	however	ADV
taxlaw-2848	367	23	,	,	PUNCT
taxlaw-2848	367	24	a	a	DET
taxlaw-2848	367	25	destination	destination	NOUN
taxlaw-2848	367	26	base	base	NOUN
taxlaw-2848	367	27	may	may	AUX
taxlaw-2848	367	28	raise	raise	VERB
taxlaw-2848	367	29	more	more	ADJ
taxlaw-2848	367	30	money	money	NOUN
taxlaw-2848	367	31	than	than	ADP
taxlaw-2848	367	32	an	an	DET
taxlaw-2848	367	33	origin	origin	NOUN
taxlaw-2848	367	34	base	base	NOUN
taxlaw-2848	367	35	,	,	PUNCT
taxlaw-2848	367	36	depending	depend	VERB
taxlaw-2848	367	37	on	on	ADP
taxlaw-2848	367	38	the	the	DET
taxlaw-2848	367	39	trade	trade	NOUN
taxlaw-2848	367	40	deficit	deficit	NOUN
taxlaw-2848	367	41	or	or	CCONJ
taxlaw-2848	367	42	surplus	surplus	NOUN
taxlaw-2848	367	43	during	during	ADP
taxlaw-2848	367	44	the	the	DET
taxlaw-2848	367	45	budget	budget	NOUN
taxlaw-2848	367	46	window	window	NOUN
taxlaw-2848	367	47	.	.	PUNCT
taxlaw-2848	368	1	for	for	ADP
taxlaw-2848	368	2	example	example	NOUN
taxlaw-2848	368	3	,	,	PUNCT
taxlaw-2848	368	4	if	if	SCONJ
taxlaw-2848	368	5	the	the	DET
taxlaw-2848	368	6	united	united	PROPN
taxlaw-2848	368	7	states	states	PROPN
taxlaw-2848	368	8	expects	expect	VERB
taxlaw-2848	368	9	to	to	PART
taxlaw-2848	368	10	run	run	VERB
taxlaw-2848	368	11	a	a	DET
taxlaw-2848	368	12	trade	trade	NOUN
taxlaw-2848	368	13	deficit	deficit	NOUN
taxlaw-2848	368	14	during	during	ADP
taxlaw-2848	368	15	the	the	DET
taxlaw-2848	368	16	budget	budget	NOUN
taxlaw-2848	368	17	window	window	NOUN
taxlaw-2848	368	18	,	,	PUNCT
taxlaw-2848	368	19	a	a	DET
taxlaw-2848	368	20	destination	destination	NOUN
taxlaw-2848	368	21	-	-	PUNCT
taxlaw-2848	368	22	based	base	VERB
taxlaw-2848	368	23	tax	tax	NOUN
taxlaw-2848	368	24	will	will	AUX
taxlaw-2848	368	25	raise	raise	VERB
taxlaw-2848	368	26	more	more	ADJ
taxlaw-2848	368	27	revenue	revenue	NOUN
taxlaw-2848	368	28	in	in	ADP
taxlaw-2848	368	29	that	that	DET
taxlaw-2848	368	30	window	window	NOUN
taxlaw-2848	368	31	.	.	PUNCT
taxlaw-2848	369	1	2017	2017	NUM
taxlaw-2848	369	2	]	]	PUNCT
taxlaw-2848	369	3	a	a	DET
taxlaw-2848	369	4	guide	guide	NOUN
taxlaw-2848	369	5	to	to	ADP
taxlaw-2848	369	6	the	the	DET
taxlaw-2848	369	7	gop	gop	PROPN
taxlaw-2848	369	8	tax	tax	NOUN
taxlaw-2848	369	9	plan	plan	NOUN
taxlaw-2848	369	10	191	191	NUM
taxlaw-2848	369	11	particular	particular	ADJ
taxlaw-2848	369	12	,	,	PUNCT
taxlaw-2848	369	13	many	many	ADJ
taxlaw-2848	369	14	prefer	prefer	VERB
taxlaw-2848	369	15	a	a	DET
taxlaw-2848	369	16	destination	destination	NOUN
taxlaw-2848	369	17	-	-	PUNCT
taxlaw-2848	369	18	based	base	VERB
taxlaw-2848	369	19	system	system	NOUN
taxlaw-2848	369	20	because	because	SCONJ
taxlaw-2848	369	21	it	it	PRON
taxlaw-2848	369	22	eliminates	eliminate	VERB
taxlaw-2848	369	23	the	the	DET
taxlaw-2848	369	24	problem	problem	NOUN
taxlaw-2848	369	25	of	of	ADP
taxlaw-2848	369	26	transfer	transfer	NOUN
taxlaw-2848	369	27	pricing	pricing	NOUN
taxlaw-2848	369	28	.	.	PUNCT
taxlaw-2848	370	1	to	to	PART
taxlaw-2848	370	2	illustrate	illustrate	VERB
taxlaw-2848	370	3	why	why	SCONJ
taxlaw-2848	370	4	destination	destination	NOUN
taxlaw-2848	370	5	-	-	PUNCT
taxlaw-2848	370	6	based	base	VERB
taxlaw-2848	370	7	systems	system	NOUN
taxlaw-2848	370	8	do	do	AUX
taxlaw-2848	370	9	not	not	PART
taxlaw-2848	370	10	face	face	VERB
taxlaw-2848	370	11	transfer	transfer	NOUN
taxlaw-2848	370	12	pricing	pricing	NOUN
taxlaw-2848	370	13	problems	problem	NOUN
taxlaw-2848	370	14	,	,	PUNCT
taxlaw-2848	370	15	consider	consider	VERB
taxlaw-2848	370	16	again	again	ADV
taxlaw-2848	370	17	our	our	PRON
taxlaw-2848	370	18	running	run	VERB
taxlaw-2848	370	19	example	example	NOUN
taxlaw-2848	370	20	of	of	ADP
taxlaw-2848	370	21	a	a	DET
taxlaw-2848	370	22	manufacturer	manufacturer	NOUN
taxlaw-2848	370	23	and	and	CCONJ
taxlaw-2848	370	24	retailer	retailer	NOUN
taxlaw-2848	370	25	but	but	CCONJ
taxlaw-2848	370	26	suppose	suppose	VERB
taxlaw-2848	370	27	,	,	PUNCT
taxlaw-2848	370	28	now	now	ADV
taxlaw-2848	370	29	,	,	PUNCT
taxlaw-2848	370	30	that	that	SCONJ
taxlaw-2848	370	31	the	the	DET
taxlaw-2848	370	32	retailer	retailer	NOUN
taxlaw-2848	370	33	is	be	AUX
taxlaw-2848	370	34	a	a	DET
taxlaw-2848	370	35	foreign	foreign	ADJ
taxlaw-2848	370	36	entity	entity	NOUN
taxlaw-2848	370	37	(	(	PUNCT
taxlaw-2848	370	38	so	so	ADV
taxlaw-2848	370	39	it	it	PRON
taxlaw-2848	370	40	does	do	AUX
taxlaw-2848	370	41	not	not	PART
taxlaw-2848	370	42	bear	bear	VERB
taxlaw-2848	370	43	u.s	u.s	PROPN
taxlaw-2848	370	44	.	.	PROPN
taxlaw-2848	370	45	tax	tax	NOUN
taxlaw-2848	370	46	)	)	PUNCT
taxlaw-2848	370	47	.	.	PUNCT
taxlaw-2848	371	1	under	under	ADP
taxlaw-2848	371	2	a	a	DET
taxlaw-2848	371	3	destination	destination	NOUN
taxlaw-2848	371	4	-	-	PUNCT
taxlaw-2848	371	5	based	base	VERB
taxlaw-2848	371	6	tax	tax	NOUN
taxlaw-2848	371	7	,	,	PUNCT
taxlaw-2848	371	8	any	any	DET
taxlaw-2848	371	9	foreign	foreign	ADJ
taxlaw-2848	371	10	sales	sale	NOUN
taxlaw-2848	371	11	are	be	AUX
taxlaw-2848	371	12	excluded	exclude	VERB
taxlaw-2848	371	13	.	.	PUNCT
taxlaw-2848	372	1	because	because	SCONJ
taxlaw-2848	372	2	the	the	DET
taxlaw-2848	372	3	retailer	retailer	NOUN
taxlaw-2848	372	4	is	be	AUX
taxlaw-2848	372	5	foreign	foreign	ADJ
taxlaw-2848	372	6	,	,	PUNCT
taxlaw-2848	372	7	when	when	SCONJ
taxlaw-2848	372	8	the	the	DET
taxlaw-2848	372	9	manufacturer	manufacturer	NOUN
taxlaw-2848	372	10	sells	sell	VERB
taxlaw-2848	372	11	to	to	ADP
taxlaw-2848	372	12	the	the	DET
taxlaw-2848	372	13	retailer	retailer	NOUN
taxlaw-2848	372	14	,	,	PUNCT
taxlaw-2848	372	15	the	the	DET
taxlaw-2848	372	16	sale	sale	NOUN
taxlaw-2848	372	17	is	be	AUX
taxlaw-2848	372	18	not	not	PART
taxlaw-2848	372	19	taxed	tax	VERB
taxlaw-2848	372	20	.	.	PUNCT
taxlaw-2848	373	1	the	the	DET
taxlaw-2848	373	2	price	price	NOUN
taxlaw-2848	373	3	,	,	PUNCT
taxlaw-2848	373	4	therefore	therefore	ADV
taxlaw-2848	373	5	,	,	PUNCT
taxlaw-2848	373	6	has	have	VERB
taxlaw-2848	373	7	no	no	DET
taxlaw-2848	373	8	effect	effect	NOUN
taxlaw-2848	373	9	on	on	ADP
taxlaw-2848	373	10	the	the	DET
taxlaw-2848	373	11	manufacturer	manufacturer	NOUN
taxlaw-2848	373	12	’s	’s	PART
taxlaw-2848	373	13	taxes	taxis	NOUN
taxlaw-2848	373	14	.	.	PUNCT
taxlaw-2848	374	1	the	the	DET
taxlaw-2848	374	2	manufacturer	manufacturer	NOUN
taxlaw-2848	374	3	pays	pay	VERB
taxlaw-2848	374	4	the	the	DET
taxlaw-2848	374	5	same	same	ADJ
taxlaw-2848	374	6	tax	tax	NOUN
taxlaw-2848	374	7	on	on	ADP
taxlaw-2848	374	8	the	the	DET
taxlaw-2848	374	9	sale	sale	NOUN
taxlaw-2848	374	10	(	(	PUNCT
taxlaw-2848	374	11	$	$	SYM
taxlaw-2848	374	12	0	0	NUM
taxlaw-2848	374	13	)	)	PUNCT
taxlaw-2848	374	14	if	if	SCONJ
taxlaw-2848	374	15	the	the	DET
taxlaw-2848	374	16	price	price	NOUN
taxlaw-2848	374	17	is	be	AUX
taxlaw-2848	374	18	$	$	SYM
taxlaw-2848	374	19	0	0	NUM
taxlaw-2848	374	20	,	,	PUNCT
taxlaw-2848	374	21	the	the	DET
taxlaw-2848	374	22	price	price	NOUN
taxlaw-2848	374	23	is	be	AUX
taxlaw-2848	374	24	$	$	SYM
taxlaw-2848	374	25	70	70	NUM
taxlaw-2848	374	26	,	,	PUNCT
taxlaw-2848	374	27	or	or	CCONJ
taxlaw-2848	374	28	is	be	AUX
taxlaw-2848	374	29	any	any	DET
taxlaw-2848	374	30	other	other	ADJ
taxlaw-2848	374	31	value	value	NOUN
taxlaw-2848	374	32	.	.	PUNCT
taxlaw-2848	375	1	under	under	ADP
taxlaw-2848	375	2	an	an	DET
taxlaw-2848	375	3	origin	origin	NOUN
taxlaw-2848	375	4	-	-	PUNCT
taxlaw-2848	375	5	based	base	VERB
taxlaw-2848	375	6	tax	tax	NOUN
taxlaw-2848	375	7	,	,	PUNCT
taxlaw-2848	375	8	the	the	DET
taxlaw-2848	375	9	manufacturer	manufacturer	NOUN
taxlaw-2848	375	10	pays	pay	VERB
taxlaw-2848	375	11	tax	tax	NOUN
taxlaw-2848	375	12	on	on	ADP
taxlaw-2848	375	13	its	its	PRON
taxlaw-2848	375	14	sale	sale	NOUN
taxlaw-2848	375	15	to	to	ADP
taxlaw-2848	375	16	the	the	DET
taxlaw-2848	375	17	foreign	foreign	ADJ
taxlaw-2848	375	18	retailer	retailer	NOUN
taxlaw-2848	375	19	because	because	SCONJ
taxlaw-2848	375	20	sales	sale	NOUN
taxlaw-2848	375	21	abroad	abroad	ADV
taxlaw-2848	375	22	are	be	AUX
taxlaw-2848	375	23	taxed	tax	VERB
taxlaw-2848	375	24	.	.	PUNCT
taxlaw-2848	376	1	the	the	DET
taxlaw-2848	376	2	price	price	NOUN
taxlaw-2848	376	3	,	,	PUNCT
taxlaw-2848	376	4	therefore	therefore	ADV
taxlaw-2848	376	5	,	,	PUNCT
taxlaw-2848	376	6	determines	determine	VERB
taxlaw-2848	376	7	how	how	SCONJ
taxlaw-2848	376	8	much	much	ADJ
taxlaw-2848	376	9	tax	tax	NOUN
taxlaw-2848	376	10	the	the	DET
taxlaw-2848	376	11	manufacturer	manufacturer	NOUN
taxlaw-2848	376	12	pays	pay	VERB
taxlaw-2848	376	13	.	.	PUNCT
taxlaw-2848	377	1	it	it	PRON
taxlaw-2848	377	2	matters	matter	VERB
taxlaw-2848	377	3	whether	whether	SCONJ
taxlaw-2848	377	4	the	the	DET
taxlaw-2848	377	5	price	price	NOUN
taxlaw-2848	377	6	is	be	AUX
taxlaw-2848	377	7	$	$	SYM
taxlaw-2848	377	8	0	0	NUM
taxlaw-2848	377	9	or	or	CCONJ
taxlaw-2848	377	10	the	the	DET
taxlaw-2848	377	11	price	price	NOUN
taxlaw-2848	377	12	is	be	AUX
taxlaw-2848	377	13	$	$	SYM
taxlaw-2848	377	14	70	70	NUM
taxlaw-2848	377	15	.	.	PUNCT
taxlaw-2848	378	1	if	if	SCONJ
taxlaw-2848	378	2	the	the	DET
taxlaw-2848	378	3	manufacturer	manufacturer	NOUN
taxlaw-2848	378	4	and	and	CCONJ
taxlaw-2848	378	5	retailer	retailer	NOUN
taxlaw-2848	378	6	are	be	AUX
taxlaw-2848	378	7	not	not	PART
taxlaw-2848	378	8	related	relate	VERB
taxlaw-2848	378	9	,	,	PUNCT
taxlaw-2848	378	10	we	we	PRON
taxlaw-2848	378	11	can	can	AUX
taxlaw-2848	378	12	rely	rely	VERB
taxlaw-2848	378	13	on	on	ADP
taxlaw-2848	378	14	the	the	DET
taxlaw-2848	378	15	$	$	SYM
taxlaw-2848	378	16	70	70	NUM
taxlaw-2848	378	17	price	price	NOUN
taxlaw-2848	378	18	to	to	PART
taxlaw-2848	378	19	be	be	AUX
taxlaw-2848	378	20	the	the	DET
taxlaw-2848	378	21	true	true	ADJ
taxlaw-2848	378	22	price	price	NOUN
taxlaw-2848	378	23	.	.	PUNCT
taxlaw-2848	379	1	if	if	SCONJ
taxlaw-2848	379	2	the	the	DET
taxlaw-2848	379	3	manufacturer	manufacturer	NOUN
taxlaw-2848	379	4	and	and	CCONJ
taxlaw-2848	379	5	retailer	retailer	NOUN
taxlaw-2848	379	6	are	be	AUX
taxlaw-2848	379	7	under	under	ADP
taxlaw-2848	379	8	common	common	ADJ
taxlaw-2848	379	9	control	control	NOUN
taxlaw-2848	379	10	,	,	PUNCT
taxlaw-2848	379	11	however	however	ADV
taxlaw-2848	379	12	,	,	PUNCT
taxlaw-2848	379	13	there	there	PRON
taxlaw-2848	379	14	may	may	AUX
taxlaw-2848	379	15	be	be	AUX
taxlaw-2848	379	16	an	an	DET
taxlaw-2848	379	17	incentive	incentive	NOUN
taxlaw-2848	379	18	to	to	PART
taxlaw-2848	379	19	understate	understate	VERB
taxlaw-2848	379	20	the	the	DET
taxlaw-2848	379	21	price	price	NOUN
taxlaw-2848	379	22	of	of	ADP
taxlaw-2848	379	23	the	the	DET
taxlaw-2848	379	24	good	good	NOUN
taxlaw-2848	379	25	when	when	SCONJ
taxlaw-2848	379	26	sold	sell	VERB
taxlaw-2848	379	27	to	to	ADP
taxlaw-2848	379	28	the	the	DET
taxlaw-2848	379	29	retailer	retailer	NOUN
taxlaw-2848	379	30	to	to	PART
taxlaw-2848	379	31	reduce	reduce	VERB
taxlaw-2848	379	32	u.s	u.s	PROPN
taxlaw-2848	379	33	.	.	PROPN
taxlaw-2848	379	34	taxation	taxation	NOUN
taxlaw-2848	379	35	.	.	PUNCT
taxlaw-2848	380	1	if	if	SCONJ
taxlaw-2848	380	2	the	the	DET
taxlaw-2848	380	3	price	price	NOUN
taxlaw-2848	380	4	is	be	AUX
taxlaw-2848	380	5	$	$	SYM
taxlaw-2848	380	6	70	70	NUM
taxlaw-2848	380	7	,	,	PUNCT
taxlaw-2848	380	8	the	the	DET
taxlaw-2848	380	9	manufacturer	manufacturer	NOUN
taxlaw-2848	380	10	has	have	VERB
taxlaw-2848	380	11	a	a	DET
taxlaw-2848	380	12	vat	vat	NOUN
taxlaw-2848	380	13	base	base	NOUN
taxlaw-2848	380	14	of	of	ADP
taxlaw-2848	380	15	$	$	SYM
taxlaw-2848	380	16	70	70	NUM
taxlaw-2848	380	17	while	while	SCONJ
taxlaw-2848	380	18	if	if	SCONJ
taxlaw-2848	380	19	the	the	DET
taxlaw-2848	380	20	price	price	NOUN
taxlaw-2848	380	21	is	be	AUX
taxlaw-2848	380	22	$	$	SYM
taxlaw-2848	380	23	0	0	NUM
taxlaw-2848	380	24	,	,	PUNCT
taxlaw-2848	380	25	its	its	PRON
taxlaw-2848	380	26	base	base	NOUN
taxlaw-2848	380	27	is	be	AUX
taxlaw-2848	380	28	$	$	SYM
taxlaw-2848	380	29	0	0	NUM
taxlaw-2848	380	30	.	.	PUNCT
taxlaw-2848	381	1	(	(	PUNCT
taxlaw-2848	381	2	the	the	DET
taxlaw-2848	381	3	foreign	foreign	ADJ
taxlaw-2848	381	4	retailer	retailer	NOUN
taxlaw-2848	381	5	would	would	AUX
taxlaw-2848	381	6	have	have	VERB
taxlaw-2848	381	7	a	a	DET
taxlaw-2848	381	8	correspondingly	correspondingly	ADV
taxlaw-2848	381	9	higher	high	ADJ
taxlaw-2848	381	10	vat	vat	NOUN
taxlaw-2848	381	11	base	base	NOUN
taxlaw-2848	381	12	but	but	CCONJ
taxlaw-2848	381	13	it	it	PRON
taxlaw-2848	381	14	is	be	AUX
taxlaw-2848	381	15	not	not	PART
taxlaw-2848	381	16	taxed	tax	VERB
taxlaw-2848	381	17	by	by	ADP
taxlaw-2848	381	18	the	the	DET
taxlaw-2848	381	19	united	united	PROPN
taxlaw-2848	381	20	states	states	PROPN
taxlaw-2848	381	21	because	because	SCONJ
taxlaw-2848	381	22	it	it	PRON
taxlaw-2848	381	23	is	be	AUX
taxlaw-2848	381	24	foreign	foreign	ADJ
taxlaw-2848	381	25	.	.	PUNCT
taxlaw-2848	381	26	)	)	PUNCT
taxlaw-2848	382	1	therefore	therefore	ADV
taxlaw-2848	382	2	,	,	PUNCT
taxlaw-2848	382	3	origin	origin	NOUN
taxlaw-2848	382	4	-	-	PUNCT
taxlaw-2848	382	5	based	base	VERB
taxlaw-2848	382	6	systems	system	NOUN
taxlaw-2848	382	7	require	require	VERB
taxlaw-2848	382	8	transfer	transfer	NOUN
taxlaw-2848	382	9	pricing	pricing	NOUN
taxlaw-2848	382	10	rules	rule	NOUN
taxlaw-2848	382	11	while	while	SCONJ
taxlaw-2848	382	12	destination	destination	NOUN
taxlaw-2848	382	13	-	-	PUNCT
taxlaw-2848	382	14	based	base	VERB
taxlaw-2848	382	15	systems	system	NOUN
taxlaw-2848	382	16	do	do	VERB
taxlaw-2848	382	17	not	not	PART
taxlaw-2848	382	18	.	.	PUNCT
taxlaw-2848	383	1	eliminating	eliminate	VERB
taxlaw-2848	383	2	transfer	transfer	NOUN
taxlaw-2848	383	3	pricing	pricing	NOUN
taxlaw-2848	383	4	disputes	dispute	NOUN
taxlaw-2848	383	5	and	and	CCONJ
taxlaw-2848	383	6	the	the	DET
taxlaw-2848	383	7	accompanying	accompany	VERB
taxlaw-2848	383	8	the	the	DET
taxlaw-2848	383	9	massive	massive	ADJ
taxlaw-2848	383	10	enforcement	enforcement	NOUN
taxlaw-2848	383	11	resources	resource	NOUN
taxlaw-2848	383	12	is	be	AUX
taxlaw-2848	383	13	a	a	DET
taxlaw-2848	383	14	major	major	ADJ
taxlaw-2848	383	15	advantage	advantage	NOUN
taxlaw-2848	383	16	of	of	ADP
taxlaw-2848	383	17	a	a	DET
taxlaw-2848	383	18	destination	destination	NOUN
taxlaw-2848	383	19	-	-	PUNCT
taxlaw-2848	383	20	based	base	VERB
taxlaw-2848	383	21	tax	tax	NOUN
taxlaw-2848	383	22	,	,	PUNCT
taxlaw-2848	383	23	and	and	CCONJ
taxlaw-2848	383	24	the	the	DET
taxlaw-2848	383	25	core	core	NOUN
taxlaw-2848	383	26	reason	reason	NOUN
taxlaw-2848	383	27	why	why	SCONJ
taxlaw-2848	383	28	many	many	ADJ
taxlaw-2848	383	29	recent	recent	ADJ
taxlaw-2848	383	30	proposals	proposal	NOUN
taxlaw-2848	383	31	have	have	AUX
taxlaw-2848	383	32	been	be	AUX
taxlaw-2848	383	33	destination	destination	NOUN
taxlaw-2848	383	34	-	-	PUNCT
taxlaw-2848	383	35	based	base	VERB
taxlaw-2848	383	36	.	.	PUNCT
taxlaw-2848	384	1	d.	d.	PROPN
taxlaw-2848	384	2	the	the	DET
taxlaw-2848	384	3	flat	flat	ADJ
taxlaw-2848	384	4	tax	tax	NOUN
taxlaw-2848	384	5	and	and	CCONJ
taxlaw-2848	384	6	the	the	DET
taxlaw-2848	384	7	x	x	ADJ
taxlaw-2848	384	8	-	-	NOUN
taxlaw-2848	384	9	tax	tax	NOUN
taxlaw-2848	384	10	destination	destination	NOUN
taxlaw-2848	384	11	-	-	PUNCT
taxlaw-2848	384	12	based	base	VERB
taxlaw-2848	384	13	vats	vat	NOUN
taxlaw-2848	384	14	are	be	AUX
taxlaw-2848	384	15	used	use	VERB
taxlaw-2848	384	16	through	through	ADP
taxlaw-2848	384	17	-	-	PUNCT
taxlaw-2848	384	18	out	out	NOUN
taxlaw-2848	384	19	the	the	DET
taxlaw-2848	384	20	developed	developed	ADJ
taxlaw-2848	384	21	world	world	NOUN
taxlaw-2848	384	22	.	.	PUNCT
taxlaw-2848	385	1	we	we	PRON
taxlaw-2848	385	2	know	know	VERB
taxlaw-2848	385	3	how	how	SCONJ
taxlaw-2848	385	4	they	they	PRON
taxlaw-2848	385	5	work	work	VERB
taxlaw-2848	385	6	and	and	CCONJ
taxlaw-2848	385	7	how	how	SCONJ
taxlaw-2848	385	8	to	to	PART
taxlaw-2848	385	9	implement	implement	VERB
taxlaw-2848	385	10	them	they	PRON
taxlaw-2848	385	11	.	.	PUNCT
taxlaw-2848	386	1	if	if	SCONJ
taxlaw-2848	386	2	the	the	DET
taxlaw-2848	386	3	united	united	PROPN
taxlaw-2848	386	4	states	states	PROPN
taxlaw-2848	386	5	were	be	AUX
taxlaw-2848	386	6	to	to	PART
taxlaw-2848	386	7	adopt	adopt	VERB
taxlaw-2848	386	8	a	a	DET
taxlaw-2848	386	9	destination	destination	NOUN
taxlaw-2848	386	10	-	-	PUNCT
taxlaw-2848	386	11	based	base	VERB
taxlaw-2848	386	12	vat	vat	NOUN
taxlaw-2848	386	13	,	,	PUNCT
taxlaw-2848	386	14	there	there	PRON
taxlaw-2848	386	15	would	would	AUX
taxlaw-2848	386	16	be	be	AUX
taxlaw-2848	386	17	few	few	ADJ
taxlaw-2848	386	18	new	new	ADJ
taxlaw-2848	386	19	implementation	implementation	NOUN
taxlaw-2848	386	20	problems	problem	NOUN
taxlaw-2848	386	21	.	.	PUNCT
taxlaw-2848	387	1	we	we	PRON
taxlaw-2848	387	2	could	could	AUX
taxlaw-2848	387	3	simply	simply	ADV
taxlaw-2848	387	4	pick	pick	VERB
taxlaw-2848	387	5	from	from	ADP
taxlaw-2848	387	6	the	the	DET
taxlaw-2848	387	7	best	good	ADJ
taxlaw-2848	387	8	practices	practice	NOUN
taxlaw-2848	387	9	used	use	VERB
taxlaw-2848	387	10	in	in	ADP
taxlaw-2848	387	11	other	other	ADJ
taxlaw-2848	387	12	countries	country	NOUN
taxlaw-2848	387	13	.	.	PUNCT
taxlaw-2848	388	1	the	the	DET
taxlaw-2848	388	2	problem	problem	NOUN
taxlaw-2848	388	3	with	with	ADP
taxlaw-2848	388	4	vats	vat	NOUN
taxlaw-2848	388	5	,	,	PUNCT
taxlaw-2848	388	6	however	however	ADV
taxlaw-2848	388	7	,	,	PUNCT
taxlaw-2848	388	8	is	be	AUX
taxlaw-2848	388	9	that	that	SCONJ
taxlaw-2848	388	10	they	they	PRON
taxlaw-2848	388	11	are	be	AUX
taxlaw-2848	388	12	regressive	regressive	ADJ
taxlaw-2848	388	13	.	.	PUNCT
taxlaw-2848	389	1	there	there	PRON
taxlaw-2848	389	2	are	be	VERB
taxlaw-2848	389	3	a	a	DET
taxlaw-2848	389	4	number	number	NOUN
taxlaw-2848	389	5	of	of	ADP
taxlaw-2848	389	6	different	different	ADJ
taxlaw-2848	389	7	ways	way	NOUN
taxlaw-2848	389	8	we	we	PRON
taxlaw-2848	389	9	can	can	AUX
taxlaw-2848	389	10	measure	measure	VERB
taxlaw-2848	389	11	the	the	DET
taxlaw-2848	389	12	progressivity	progressivity	NOUN
taxlaw-2848	389	13	of	of	ADP
taxlaw-2848	389	14	a	a	DET
taxlaw-2848	389	15	tax	tax	NOUN
taxlaw-2848	389	16	system	system	NOUN
taxlaw-2848	389	17	.	.	PUNCT
taxlaw-2848	390	1	the	the	DET
taxlaw-2848	390	2	most	most	ADV
taxlaw-2848	390	3	common	common	ADJ
taxlaw-2848	390	4	way	way	NOUN
taxlaw-2848	390	5	is	be	AUX
taxlaw-2848	390	6	taxes	taxis	NOUN
taxlaw-2848	390	7	paid	pay	VERB
taxlaw-2848	390	8	relative	relative	ADV
taxlaw-2848	390	9	to	to	ADP
taxlaw-2848	390	10	income	income	NOUN
taxlaw-2848	390	11	:	:	PUNCT
taxlaw-2848	390	12	we	we	PRON
taxlaw-2848	390	13	look	look	VERB
taxlaw-2848	390	14	at	at	ADP
taxlaw-2848	390	15	the	the	DET
taxlaw-2848	390	16	tax	tax	NOUN
taxlaw-2848	390	17	paid	pay	VERB
taxlaw-2848	390	18	as	as	ADP
taxlaw-2848	390	19	a	a	DET
taxlaw-2848	390	20	fraction	fraction	NOUN
taxlaw-2848	390	21	of	of	ADP
taxlaw-2848	390	22	income	income	NOUN
taxlaw-2848	390	23	at	at	ADP
taxlaw-2848	390	24	each	each	DET
taxlaw-2848	390	25	level	level	NOUN
taxlaw-2848	390	26	of	of	ADP
taxlaw-2848	390	27	income	income	NOUN
taxlaw-2848	390	28	.	.	PUNCT
taxlaw-2848	391	1	vats	vat	NOUN
taxlaw-2848	391	2	are	be	AUX
taxlaw-2848	391	3	regressive	regressive	ADJ
taxlaw-2848	391	4	when	when	SCONJ
taxlaw-2848	391	5	measured	measure	VERB
taxlaw-2848	391	6	this	this	DET
taxlaw-2848	391	7	way	way	NOUN
taxlaw-2848	391	8	because	because	SCONJ
taxlaw-2848	391	9	the	the	DET
taxlaw-2848	391	10	rich	rich	ADJ
taxlaw-2848	391	11	consume	consume	VERB
taxlaw-2848	391	12	a	a	DET
taxlaw-2848	391	13	lower	low	ADJ
taxlaw-2848	391	14	percentage	percentage	NOUN
taxlaw-2848	391	15	of	of	ADP
taxlaw-2848	391	16	their	their	PRON
taxlaw-2848	391	17	income	income	NOUN
taxlaw-2848	391	18	than	than	ADP
taxlaw-2848	391	19	the	the	DET
taxlaw-2848	391	20	middle	middle	ADJ
taxlaw-2848	391	21	-	-	PUNCT
taxlaw-2848	391	22	class	class	NOUN
taxlaw-2848	391	23	or	or	CCONJ
taxlaw-2848	391	24	the	the	DET
taxlaw-2848	391	25	poor	poor	ADJ
taxlaw-2848	391	26	so	so	SCONJ
taxlaw-2848	391	27	that	that	SCONJ
taxlaw-2848	391	28	tax	tax	NOUN
taxlaw-2848	391	29	as	as	ADP
taxlaw-2848	391	30	a	a	DET
taxlaw-2848	391	31	percentage	percentage	NOUN
taxlaw-2848	391	32	of	of	ADP
taxlaw-2848	391	33	income	income	NOUN
taxlaw-2848	391	34	goes	go	VERB
taxlaw-2848	391	35	down	down	ADP
taxlaw-2848	391	36	as	as	SCONJ
taxlaw-2848	391	37	income	income	NOUN
taxlaw-2848	391	38	goes	go	VERB
taxlaw-2848	391	39	up	up	ADP
taxlaw-2848	391	40	.	.	PUNCT
taxlaw-2848	392	1	more	more	ADV
taxlaw-2848	392	2	generally	generally	ADV
taxlaw-2848	392	3	,	,	PUNCT
taxlaw-2848	392	4	because	because	SCONJ
taxlaw-2848	392	5	vats	vat	NOUN
taxlaw-2848	392	6	are	be	AUX
taxlaw-2848	392	7	imposed	impose	VERB
taxlaw-2848	392	8	at	at	ADP
taxlaw-2848	392	9	the	the	DET
taxlaw-2848	392	10	business	business	NOUN
taxlaw-2848	392	11	level	level	NOUN
taxlaw-2848	392	12	,	,	PUNCT
taxlaw-2848	392	13	they	they	PRON
taxlaw-2848	392	14	can	can	AUX
taxlaw-2848	392	15	not	not	PART
taxlaw-2848	392	16	easily	easily	ADV
taxlaw-2848	392	17	be	be	AUX
taxlaw-2848	392	18	sensitive	sensitive	ADJ
taxlaw-2848	392	19	to	to	ADP
taxlaw-2848	392	20	the	the	DET
taxlaw-2848	392	21	circumstances	circumstance	NOUN
taxlaw-2848	392	22	of	of	ADP
taxlaw-2848	392	23	individual	individual	ADJ
taxlaw-2848	392	24	192	192	NUM
taxlaw-2848	392	25	columbia	columbia	PROPN
taxlaw-2848	392	26	journal	journal	NOUN
taxlaw-2848	392	27	of	of	ADP
taxlaw-2848	392	28	tax	tax	NOUN
taxlaw-2848	392	29	law	law	NOUN
taxlaw-2848	393	1	[	[	X
taxlaw-2848	393	2	vol.8:171	vol.8:171	PROPN
taxlaw-2848	393	3	taxpayers	taxpayer	NOUN
taxlaw-2848	393	4	,	,	PUNCT
taxlaw-2848	393	5	which	which	PRON
taxlaw-2848	393	6	means	mean	VERB
taxlaw-2848	393	7	that	that	SCONJ
taxlaw-2848	393	8	there	there	PRON
taxlaw-2848	393	9	is	be	VERB
taxlaw-2848	393	10	no	no	DET
taxlaw-2848	393	11	easy	easy	ADJ
taxlaw-2848	393	12	way	way	NOUN
taxlaw-2848	393	13	to	to	PART
taxlaw-2848	393	14	make	make	VERB
taxlaw-2848	393	15	a	a	DET
taxlaw-2848	393	16	vat	vat	NOUN
taxlaw-2848	393	17	progressive	progressive	ADJ
taxlaw-2848	393	18	.	.	PUNCT
taxlaw-2848	394	1	the	the	DET
taxlaw-2848	394	2	so	so	ADV
taxlaw-2848	394	3	-	-	PUNCT
taxlaw-2848	394	4	called	call	VERB
taxlaw-2848	394	5	flat	flat	ADJ
taxlaw-2848	394	6	tax	tax	NOUN
taxlaw-2848	394	7	and	and	CCONJ
taxlaw-2848	394	8	the	the	DET
taxlaw-2848	394	9	x	x	NOUN
taxlaw-2848	394	10	-	-	NOUN
taxlaw-2848	394	11	tax	tax	NOUN
taxlaw-2848	394	12	modify	modify	VERB
taxlaw-2848	394	13	the	the	DET
taxlaw-2848	394	14	vat	vat	NOUN
taxlaw-2848	394	15	to	to	PART
taxlaw-2848	394	16	reduce	reduce	VERB
taxlaw-2848	394	17	,	,	PUNCT
taxlaw-2848	394	18	and	and	CCONJ
taxlaw-2848	394	19	possibly	possibly	ADV
taxlaw-2848	394	20	eliminate	eliminate	VERB
taxlaw-2848	394	21	,	,	PUNCT
taxlaw-2848	394	22	this	this	DET
taxlaw-2848	394	23	problem	problem	NOUN
taxlaw-2848	394	24	.	.	PUNCT
taxlaw-2848	395	1	these	these	DET
taxlaw-2848	395	2	systems	system	NOUN
taxlaw-2848	395	3	allow	allow	VERB
taxlaw-2848	395	4	business	business	NOUN
taxlaw-2848	395	5	to	to	PART
taxlaw-2848	395	6	deduct	deduct	VERB
taxlaw-2848	395	7	wages	wage	NOUN
taxlaw-2848	395	8	and	and	CCONJ
taxlaw-2848	395	9	salaries	salary	NOUN
taxlaw-2848	395	10	,	,	PUNCT
taxlaw-2848	395	11	and	and	CCONJ
taxlaw-2848	395	12	tax	tax	NOUN
taxlaw-2848	395	13	wages	wage	NOUN
taxlaw-2848	395	14	and	and	CCONJ
taxlaw-2848	395	15	salaries	salary	NOUN
taxlaw-2848	395	16	to	to	ADP
taxlaw-2848	395	17	individuals	individual	NOUN
taxlaw-2848	395	18	.	.	PUNCT
taxlaw-2848	396	1	because	because	SCONJ
taxlaw-2848	396	2	individuals	individual	NOUN
taxlaw-2848	396	3	are	be	AUX
taxlaw-2848	396	4	taxed	tax	VERB
taxlaw-2848	396	5	on	on	ADP
taxlaw-2848	396	6	their	their	PRON
taxlaw-2848	396	7	labor	labor	NOUN
taxlaw-2848	396	8	income	income	NOUN
taxlaw-2848	396	9	,	,	PUNCT
taxlaw-2848	396	10	the	the	DET
taxlaw-2848	396	11	tax	tax	NOUN
taxlaw-2848	396	12	rate	rate	NOUN
taxlaw-2848	396	13	can	can	AUX
taxlaw-2848	396	14	be	be	AUX
taxlaw-2848	396	15	based	base	VERB
taxlaw-2848	396	16	on	on	ADP
taxlaw-2848	396	17	each	each	DET
taxlaw-2848	396	18	individual	individual	NOUN
taxlaw-2848	396	19	’s	’s	PART
taxlaw-2848	396	20	or	or	CCONJ
taxlaw-2848	396	21	family	family	NOUN
taxlaw-2848	396	22	’s	’s	PART
taxlaw-2848	396	23	level	level	NOUN
taxlaw-2848	396	24	of	of	ADP
taxlaw-2848	396	25	income	income	NOUN
taxlaw-2848	396	26	(	(	PUNCT
taxlaw-2848	396	27	and	and	CCONJ
taxlaw-2848	396	28	other	other	ADJ
taxlaw-2848	396	29	attributes	attribute	NOUN
taxlaw-2848	396	30	such	such	ADJ
taxlaw-2848	396	31	as	as	ADP
taxlaw-2848	396	32	mortgage	mortgage	NOUN
taxlaw-2848	396	33	and	and	CCONJ
taxlaw-2848	396	34	education	education	NOUN
taxlaw-2848	396	35	payments	payment	NOUN
taxlaw-2848	396	36	,	,	PUNCT
taxlaw-2848	396	37	retirement	retirement	NOUN
taxlaw-2848	396	38	savings	saving	NOUN
taxlaw-2848	396	39	,	,	PUNCT
taxlaw-2848	396	40	and	and	CCONJ
taxlaw-2848	396	41	charitable	charitable	ADJ
taxlaw-2848	396	42	donations	donation	NOUN
taxlaw-2848	396	43	)	)	PUNCT
taxlaw-2848	396	44	.	.	PUNCT
taxlaw-2848	397	1	they	they	PRON
taxlaw-2848	397	2	allow	allow	VERB
taxlaw-2848	397	3	personalization	personalization	NOUN
taxlaw-2848	397	4	of	of	ADP
taxlaw-2848	397	5	the	the	DET
taxlaw-2848	397	6	tax	tax	NOUN
taxlaw-2848	397	7	and	and	CCONJ
taxlaw-2848	397	8	allow	allow	VERB
taxlaw-2848	397	9	the	the	DET
taxlaw-2848	397	10	tax	tax	NOUN
taxlaw-2848	397	11	to	to	PART
taxlaw-2848	397	12	be	be	AUX
taxlaw-2848	397	13	progressive	progressive	ADJ
taxlaw-2848	397	14	.	.	PUNCT
taxlaw-2848	398	1	(	(	PUNCT
taxlaw-2848	398	2	the	the	DET
taxlaw-2848	398	3	flat	flat	ADJ
taxlaw-2848	398	4	tax	tax	NOUN
taxlaw-2848	398	5	,	,	PUNCT
taxlaw-2848	398	6	for	for	ADP
taxlaw-2848	398	7	reasons	reason	NOUN
taxlaw-2848	398	8	that	that	PRON
taxlaw-2848	398	9	are	be	AUX
taxlaw-2848	398	10	unclear	unclear	ADJ
taxlaw-2848	398	11	other	other	ADJ
taxlaw-2848	398	12	than	than	SCONJ
taxlaw-2848	398	13	to	to	PART
taxlaw-2848	398	14	have	have	VERB
taxlaw-2848	398	15	a	a	DET
taxlaw-2848	398	16	rhyming	rhyme	VERB
taxlaw-2848	398	17	name	name	NOUN
taxlaw-2848	398	18	,	,	PUNCT
taxlaw-2848	398	19	would	would	AUX
taxlaw-2848	398	20	limit	limit	VERB
taxlaw-2848	398	21	the	the	DET
taxlaw-2848	398	22	number	number	NOUN
taxlaw-2848	398	23	of	of	ADP
taxlaw-2848	398	24	tax	tax	NOUN
taxlaw-2848	398	25	brackets	bracket	NOUN
taxlaw-2848	398	26	to	to	ADP
taxlaw-2848	398	27	two	two	NUM
taxlaw-2848	398	28	.	.	PUNCT
taxlaw-2848	399	1	the	the	DET
taxlaw-2848	399	2	x	x	NOUN
taxlaw-2848	399	3	-	-	NOUN
taxlaw-2848	399	4	tax	tax	NOUN
taxlaw-2848	399	5	allows	allow	VERB
taxlaw-2848	399	6	the	the	DET
taxlaw-2848	399	7	number	number	NOUN
taxlaw-2848	399	8	of	of	ADP
taxlaw-2848	399	9	tax	tax	NOUN
taxlaw-2848	399	10	brackets	bracket	NOUN
taxlaw-2848	399	11	to	to	PART
taxlaw-2848	399	12	be	be	AUX
taxlaw-2848	399	13	whatever	whatever	DET
taxlaw-2848	399	14	number	number	NOUN
taxlaw-2848	399	15	is	be	AUX
taxlaw-2848	399	16	needed	need	VERB
taxlaw-2848	399	17	.	.	PUNCT
taxlaw-2848	400	1	because	because	SCONJ
taxlaw-2848	400	2	it	it	PRON
taxlaw-2848	400	3	is	be	AUX
taxlaw-2848	400	4	the	the	DET
taxlaw-2848	400	5	more	more	ADV
taxlaw-2848	400	6	general	general	ADJ
taxlaw-2848	400	7	of	of	ADP
taxlaw-2848	400	8	the	the	DET
taxlaw-2848	400	9	two	two	NUM
taxlaw-2848	400	10	,	,	PUNCT
taxlaw-2848	400	11	i	i	PRON
taxlaw-2848	400	12	will	will	AUX
taxlaw-2848	400	13	below	below	ADV
taxlaw-2848	400	14	refer	refer	VERB
taxlaw-2848	400	15	to	to	ADP
taxlaw-2848	400	16	this	this	DET
taxlaw-2848	400	17	system	system	NOUN
taxlaw-2848	400	18	as	as	ADP
taxlaw-2848	400	19	the	the	DET
taxlaw-2848	400	20	x	x	NOUN
taxlaw-2848	400	21	-	-	NOUN
taxlaw-2848	400	22	tax	tax	NOUN
taxlaw-2848	400	23	.	.	PUNCT
taxlaw-2848	400	24	)	)	PUNCT
taxlaw-2848	401	1	recall	recall	VERB
taxlaw-2848	401	2	that	that	SCONJ
taxlaw-2848	401	3	a	a	DET
taxlaw-2848	401	4	consumption	consumption	NOUN
taxlaw-2848	401	5	tax	tax	NOUN
taxlaw-2848	401	6	is	be	AUX
taxlaw-2848	401	7	a	a	DET
taxlaw-2848	401	8	tax	tax	NOUN
taxlaw-2848	401	9	on	on	ADP
taxlaw-2848	401	10	labor	labor	NOUN
taxlaw-2848	401	11	earnings	earning	NOUN
taxlaw-2848	401	12	and	and	CCONJ
taxlaw-2848	401	13	economic	economic	ADJ
taxlaw-2848	401	14	profits	profit	NOUN
taxlaw-2848	401	15	(	(	PUNCT
taxlaw-2848	401	16	and	and	CCONJ
taxlaw-2848	401	17	as	as	SCONJ
taxlaw-2848	401	18	discussed	discuss	VERB
taxlaw-2848	401	19	in	in	ADP
taxlaw-2848	401	20	part	part	NOUN
taxlaw-2848	401	21	iv.h	iv.h	PROPN
taxlaw-2848	401	22	.	.	PROPN
taxlaw-2848	401	23	,	,	PUNCT
taxlaw-2848	401	24	possibly	possibly	ADV
taxlaw-2848	401	25	existing	exist	VERB
taxlaw-2848	401	26	capital	capital	NOUN
taxlaw-2848	401	27	on	on	ADP
taxlaw-2848	401	28	transition	transition	NOUN
taxlaw-2848	401	29	)	)	PUNCT
taxlaw-2848	401	30	.	.	PUNCT
taxlaw-2848	402	1	if	if	SCONJ
taxlaw-2848	402	2	labor	labor	NOUN
taxlaw-2848	402	3	earnings	earning	NOUN
taxlaw-2848	402	4	under	under	ADP
taxlaw-2848	402	5	the	the	DET
taxlaw-2848	402	6	x	x	NOUN
taxlaw-2848	402	7	-	-	NOUN
taxlaw-2848	402	8	tax	tax	NOUN
taxlaw-2848	402	9	are	be	AUX
taxlaw-2848	402	10	taxed	tax	VERB
taxlaw-2848	402	11	at	at	ADP
taxlaw-2848	402	12	the	the	DET
taxlaw-2848	402	13	individual	individual	ADJ
taxlaw-2848	402	14	level	level	NOUN
taxlaw-2848	402	15	,	,	PUNCT
taxlaw-2848	402	16	the	the	DET
taxlaw-2848	402	17	business	business	NOUN
taxlaw-2848	402	18	tax	tax	NOUN
taxlaw-2848	402	19	is	be	AUX
taxlaw-2848	402	20	a	a	DET
taxlaw-2848	402	21	tax	tax	NOUN
taxlaw-2848	402	22	only	only	ADV
taxlaw-2848	402	23	on	on	ADP
taxlaw-2848	402	24	economic	economic	ADJ
taxlaw-2848	402	25	profits	profit	NOUN
taxlaw-2848	402	26	and	and	CCONJ
taxlaw-2848	402	27	possibly	possibly	ADV
taxlaw-2848	402	28	existing	exist	VERB
taxlaw-2848	402	29	capital	capital	NOUN
taxlaw-2848	402	30	on	on	ADP
taxlaw-2848	402	31	transition	transition	NOUN
taxlaw-2848	402	32	.	.	PUNCT
taxlaw-2848	403	1	that	that	PRON
taxlaw-2848	403	2	is	is	ADV
taxlaw-2848	403	3	,	,	PUNCT
taxlaw-2848	403	4	we	we	PRON
taxlaw-2848	403	5	can	can	AUX
taxlaw-2848	403	6	think	think	VERB
taxlaw-2848	403	7	of	of	ADP
taxlaw-2848	403	8	the	the	DET
taxlaw-2848	403	9	x	x	NOUN
taxlaw-2848	403	10	-	-	NOUN
taxlaw-2848	403	11	tax	tax	NOUN
taxlaw-2848	403	12	as	as	ADP
taxlaw-2848	403	13	an	an	DET
taxlaw-2848	403	14	individual	individual	ADJ
taxlaw-2848	403	15	-	-	PUNCT
taxlaw-2848	403	16	level	level	NOUN
taxlaw-2848	403	17	wage	wage	NOUN
taxlaw-2848	403	18	tax	tax	NOUN
taxlaw-2848	403	19	and	and	CCONJ
taxlaw-2848	403	20	a	a	DET
taxlaw-2848	403	21	business	business	NOUN
taxlaw-2848	403	22	-	-	PUNCT
taxlaw-2848	403	23	level	level	NOUN
taxlaw-2848	403	24	tax	tax	NOUN
taxlaw-2848	403	25	on	on	ADP
taxlaw-2848	403	26	economic	economic	ADJ
taxlaw-2848	403	27	profits	profit	NOUN
taxlaw-2848	403	28	and	and	CCONJ
taxlaw-2848	403	29	,	,	PUNCT
taxlaw-2848	403	30	possibly	possibly	ADV
taxlaw-2848	403	31	existing	exist	VERB
taxlaw-2848	403	32	capital	capital	NOUN
taxlaw-2848	403	33	.	.	PUNCT
taxlaw-2848	404	1	the	the	DET
taxlaw-2848	404	2	usual	usual	ADJ
taxlaw-2848	404	3	structure	structure	NOUN
taxlaw-2848	404	4	of	of	ADP
taxlaw-2848	404	5	x	x	ADJ
taxlaw-2848	404	6	-	-	NOUN
taxlaw-2848	404	7	tax	tax	NOUN
taxlaw-2848	404	8	proposals	proposal	NOUN
taxlaw-2848	404	9	is	be	AUX
taxlaw-2848	404	10	to	to	PART
taxlaw-2848	404	11	set	set	VERB
taxlaw-2848	404	12	the	the	DET
taxlaw-2848	404	13	businesslevel	businesslevel	NOUN
taxlaw-2848	404	14	tax	tax	NOUN
taxlaw-2848	404	15	rate	rate	NOUN
taxlaw-2848	404	16	to	to	PART
taxlaw-2848	404	17	be	be	AUX
taxlaw-2848	404	18	the	the	DET
taxlaw-2848	404	19	same	same	ADJ
taxlaw-2848	404	20	as	as	ADP
taxlaw-2848	404	21	the	the	DET
taxlaw-2848	404	22	highest	high	ADJ
taxlaw-2848	404	23	wage	wage	NOUN
taxlaw-2848	404	24	tax	tax	NOUN
taxlaw-2848	404	25	rate	rate	NOUN
taxlaw-2848	404	26	(	(	PUNCT
taxlaw-2848	404	27	which	which	PRON
taxlaw-2848	404	28	is	be	AUX
taxlaw-2848	404	29	not	not	PART
taxlaw-2848	404	30	what	what	PRON
taxlaw-2848	404	31	the	the	DET
taxlaw-2848	404	32	brady	brady	PROPN
taxlaw-2848	404	33	plan	plan	PROPN
taxlaw-2848	404	34	does	do	VERB
taxlaw-2848	404	35	)	)	PUNCT
taxlaw-2848	404	36	.	.	PUNCT
taxlaw-2848	405	1	for	for	ADP
taxlaw-2848	405	2	example	example	NOUN
taxlaw-2848	405	3	,	,	PUNCT
taxlaw-2848	405	4	if	if	SCONJ
taxlaw-2848	405	5	the	the	DET
taxlaw-2848	405	6	individual	individual	ADJ
taxlaw-2848	405	7	wage	wage	NOUN
taxlaw-2848	405	8	tax	tax	NOUN
taxlaw-2848	405	9	rates	rate	NOUN
taxlaw-2848	405	10	were	be	AUX
taxlaw-2848	405	11	12	12	NUM
taxlaw-2848	405	12	%	%	NOUN
taxlaw-2848	405	13	,	,	PUNCT
taxlaw-2848	405	14	25	25	NUM
taxlaw-2848	405	15	%	%	NOUN
taxlaw-2848	405	16	,	,	PUNCT
taxlaw-2848	405	17	and	and	CCONJ
taxlaw-2848	405	18	33	33	NUM
taxlaw-2848	405	19	%	%	NOUN
taxlaw-2848	405	20	,	,	PUNCT
taxlaw-2848	405	21	as	as	ADP
taxlaw-2848	405	22	in	in	ADP
taxlaw-2848	405	23	the	the	DET
taxlaw-2848	405	24	brady	brady	PROPN
taxlaw-2848	405	25	plan	plan	PROPN
taxlaw-2848	405	26	,	,	PUNCT
taxlaw-2848	405	27	the	the	DET
taxlaw-2848	405	28	business	business	NOUN
taxlaw-2848	405	29	tax	tax	NOUN
taxlaw-2848	405	30	rate	rate	NOUN
taxlaw-2848	405	31	would	would	AUX
taxlaw-2848	405	32	be	be	AUX
taxlaw-2848	405	33	set	set	VERB
taxlaw-2848	405	34	at	at	ADP
taxlaw-2848	405	35	33	33	NUM
taxlaw-2848	405	36	%	%	NOUN
taxlaw-2848	405	37	.	.	PUNCT
taxlaw-2848	406	1	the	the	DET
taxlaw-2848	406	2	reason	reason	NOUN
taxlaw-2848	406	3	is	be	AUX
taxlaw-2848	406	4	that	that	SCONJ
taxlaw-2848	406	5	this	this	PRON
taxlaw-2848	406	6	eliminates	eliminate	VERB
taxlaw-2848	406	7	the	the	DET
taxlaw-2848	406	8	incentive	incentive	NOUN
taxlaw-2848	406	9	for	for	SCONJ
taxlaw-2848	406	10	high	high	ADJ
taxlaw-2848	406	11	wage	wage	NOUN
taxlaw-2848	406	12	earners	earner	NOUN
taxlaw-2848	406	13	to	to	PART
taxlaw-2848	406	14	take	take	VERB
taxlaw-2848	406	15	their	their	PRON
taxlaw-2848	406	16	labor	labor	NOUN
taxlaw-2848	406	17	earnings	earning	NOUN
taxlaw-2848	406	18	out	out	ADP
taxlaw-2848	406	19	of	of	ADP
taxlaw-2848	406	20	the	the	DET
taxlaw-2848	406	21	business	business	NOUN
taxlaw-2848	406	22	as	as	ADP
taxlaw-2848	406	23	profits	profit	NOUN
taxlaw-2848	406	24	rather	rather	ADV
taxlaw-2848	406	25	than	than	ADP
taxlaw-2848	406	26	salary	salary	NOUN
taxlaw-2848	406	27	.	.	PUNCT
taxlaw-2848	407	1	to	to	PART
taxlaw-2848	407	2	illustrate	illustrate	VERB
taxlaw-2848	407	3	,	,	PUNCT
taxlaw-2848	407	4	consider	consider	VERB
taxlaw-2848	407	5	the	the	DET
taxlaw-2848	407	6	retailer	retailer	NOUN
taxlaw-2848	407	7	in	in	ADP
taxlaw-2848	407	8	our	our	PRON
taxlaw-2848	407	9	running	running	NOUN
taxlaw-2848	407	10	example	example	NOUN
taxlaw-2848	407	11	and	and	CCONJ
taxlaw-2848	407	12	suppose	suppose	VERB
taxlaw-2848	407	13	that	that	SCONJ
taxlaw-2848	407	14	the	the	DET
taxlaw-2848	407	15	owner	owner	NOUN
taxlaw-2848	407	16	is	be	AUX
taxlaw-2848	407	17	the	the	DET
taxlaw-2848	407	18	only	only	ADJ
taxlaw-2848	407	19	employee	employee	NOUN
taxlaw-2848	407	20	.	.	PUNCT
taxlaw-2848	408	1	the	the	DET
taxlaw-2848	408	2	retailer	retailer	NOUN
taxlaw-2848	408	3	has	have	VERB
taxlaw-2848	408	4	$	$	SYM
taxlaw-2848	408	5	30	30	NUM
taxlaw-2848	408	6	of	of	ADP
taxlaw-2848	408	7	total	total	ADJ
taxlaw-2848	408	8	proceeds	proceed	NOUN
taxlaw-2848	408	9	and	and	CCONJ
taxlaw-2848	408	10	the	the	DET
taxlaw-2848	408	11	owner	owner	NOUN
taxlaw-2848	408	12	/	/	SYM
taxlaw-2848	408	13	worker	worker	NOUN
taxlaw-2848	408	14	’s	’s	PART
taxlaw-2848	408	15	fair	fair	ADJ
taxlaw-2848	408	16	wages	wage	NOUN
taxlaw-2848	408	17	are	be	AUX
taxlaw-2848	408	18	$	$	SYM
taxlaw-2848	408	19	20	20	NUM
taxlaw-2848	408	20	.	.	PUNCT
taxlaw-2848	409	1	if	if	SCONJ
taxlaw-2848	409	2	both	both	CCONJ
taxlaw-2848	409	3	the	the	DET
taxlaw-2848	409	4	retailer	retailer	NOUN
taxlaw-2848	409	5	and	and	CCONJ
taxlaw-2848	409	6	the	the	DET
taxlaw-2848	409	7	owner	owner	NOUN
taxlaw-2848	409	8	/	/	SYM
taxlaw-2848	409	9	worker	worker	NOUN
taxlaw-2848	409	10	are	be	AUX
taxlaw-2848	409	11	taxed	tax	VERB
taxlaw-2848	409	12	at	at	ADP
taxlaw-2848	409	13	20	20	NUM
taxlaw-2848	409	14	%	%	NOUN
taxlaw-2848	409	15	,	,	PUNCT
taxlaw-2848	409	16	it	it	PRON
taxlaw-2848	409	17	does	do	AUX
taxlaw-2848	409	18	not	not	PART
taxlaw-2848	409	19	matter	matter	VERB
taxlaw-2848	409	20	whether	whether	SCONJ
taxlaw-2848	409	21	the	the	DET
taxlaw-2848	409	22	earnings	earning	NOUN
taxlaw-2848	409	23	are	be	AUX
taxlaw-2848	409	24	paid	pay	VERB
taxlaw-2848	409	25	as	as	ADP
taxlaw-2848	409	26	salary	salary	NOUN
taxlaw-2848	409	27	or	or	CCONJ
taxlaw-2848	409	28	not	not	PART
taxlaw-2848	409	29	.	.	PUNCT
taxlaw-2848	410	1	either	either	DET
taxlaw-2848	410	2	way	way	NOUN
taxlaw-2848	410	3	,	,	PUNCT
taxlaw-2848	410	4	there	there	PRON
taxlaw-2848	410	5	is	be	VERB
taxlaw-2848	410	6	a	a	DET
taxlaw-2848	410	7	20	20	NUM
taxlaw-2848	410	8	%	%	NOUN
taxlaw-2848	410	9	tax	tax	NOUN
taxlaw-2848	410	10	on	on	ADP
taxlaw-2848	410	11	$	$	SYM
taxlaw-2848	410	12	30	30	NUM
taxlaw-2848	410	13	.	.	PUNCT
taxlaw-2848	411	1	if	if	SCONJ
taxlaw-2848	411	2	,	,	PUNCT
taxlaw-2848	411	3	however	however	ADV
taxlaw-2848	411	4	,	,	PUNCT
taxlaw-2848	411	5	the	the	DET
taxlaw-2848	411	6	tax	tax	NOUN
taxlaw-2848	411	7	rate	rate	NOUN
taxlaw-2848	411	8	on	on	ADP
taxlaw-2848	411	9	wages	wage	NOUN
taxlaw-2848	411	10	and	and	CCONJ
taxlaw-2848	411	11	salaries	salary	NOUN
taxlaw-2848	411	12	was	be	AUX
taxlaw-2848	411	13	33	33	NUM
taxlaw-2848	411	14	%	%	NOUN
taxlaw-2848	411	15	,	,	PUNCT
taxlaw-2848	411	16	any	any	DET
taxlaw-2848	411	17	amounts	amount	NOUN
taxlaw-2848	411	18	paid	pay	VERB
taxlaw-2848	411	19	as	as	ADP
taxlaw-2848	411	20	salary	salary	NOUN
taxlaw-2848	411	21	would	would	AUX
taxlaw-2848	411	22	face	face	VERB
taxlaw-2848	411	23	this	this	DET
taxlaw-2848	411	24	higher	high	ADJ
taxlaw-2848	411	25	rate	rate	NOUN
taxlaw-2848	411	26	while	while	SCONJ
taxlaw-2848	411	27	amounts	amount	NOUN
taxlaw-2848	411	28	treated	treat	VERB
taxlaw-2848	411	29	as	as	ADP
taxlaw-2848	411	30	business	business	NOUN
taxlaw-2848	411	31	profits	profit	NOUN
taxlaw-2848	411	32	would	would	AUX
taxlaw-2848	411	33	face	face	VERB
taxlaw-2848	411	34	only	only	ADV
taxlaw-2848	411	35	a	a	DET
taxlaw-2848	411	36	20	20	NUM
taxlaw-2848	411	37	%	%	NOUN
taxlaw-2848	411	38	rate	rate	NOUN
taxlaw-2848	411	39	.	.	PUNCT
taxlaw-2848	412	1	there	there	PRON
taxlaw-2848	412	2	would	would	AUX
taxlaw-2848	412	3	be	be	AUX
taxlaw-2848	412	4	an	an	DET
taxlaw-2848	412	5	incentive	incentive	NOUN
taxlaw-2848	412	6	to	to	PART
taxlaw-2848	412	7	avoid	avoid	VERB
taxlaw-2848	412	8	paying	pay	VERB
taxlaw-2848	412	9	salaries	salary	NOUN
taxlaw-2848	412	10	,	,	PUNCT
taxlaw-2848	412	11	and	and	CCONJ
taxlaw-2848	412	12	directing	direct	VERB
taxlaw-2848	412	13	the	the	DET
taxlaw-2848	412	14	funds	fund	NOUN
taxlaw-2848	412	15	to	to	ADP
taxlaw-2848	412	16	workers	worker	NOUN
taxlaw-2848	412	17	in	in	ADP
taxlaw-2848	412	18	other	other	ADJ
taxlaw-2848	412	19	ways	way	NOUN
taxlaw-2848	412	20	,	,	PUNCT
taxlaw-2848	412	21	such	such	ADJ
taxlaw-2848	412	22	as	as	ADP
taxlaw-2848	412	23	through	through	ADP
taxlaw-2848	412	24	dividends	dividend	NOUN
taxlaw-2848	412	25	on	on	ADP
taxlaw-2848	412	26	shares	share	NOUN
taxlaw-2848	412	27	that	that	PRON
taxlaw-2848	412	28	they	they	PRON
taxlaw-2848	412	29	own	own	VERB
taxlaw-2848	412	30	.	.	PUNCT
taxlaw-2848	413	1	2017	2017	NUM
taxlaw-2848	413	2	]	]	PUNCT
taxlaw-2848	413	3	a	a	DET
taxlaw-2848	413	4	guide	guide	NOUN
taxlaw-2848	413	5	to	to	ADP
taxlaw-2848	413	6	the	the	DET
taxlaw-2848	413	7	gop	gop	PROPN
taxlaw-2848	413	8	tax	tax	NOUN
taxlaw-2848	413	9	plan	plan	NOUN
taxlaw-2848	413	10	193	193	NUM
taxlaw-2848	413	11	e.	e.	PROPN
taxlaw-2848	413	12	destination	destination	PROPN
taxlaw-2848	413	13	-	-	PUNCT
taxlaw-2848	413	14	based	base	VERB
taxlaw-2848	413	15	x	x	NOUN
taxlaw-2848	413	16	-	-	NOUN
taxlaw-2848	413	17	tax	tax	VERB
taxlaw-2848	413	18	the	the	DET
taxlaw-2848	413	19	original	original	ADJ
taxlaw-2848	413	20	proposal	proposal	NOUN
taxlaw-2848	413	21	for	for	ADP
taxlaw-2848	413	22	the	the	DET
taxlaw-2848	413	23	x	x	NOUN
taxlaw-2848	413	24	-	-	NOUN
taxlaw-2848	413	25	tax	tax	NOUN
taxlaw-2848	413	26	was	be	AUX
taxlaw-2848	413	27	origin	origin	NOUN
taxlaw-2848	413	28	-	-	PUNCT
taxlaw-2848	413	29	based	base	VERB
taxlaw-2848	413	30	.	.	PUNCT
taxlaw-2848	414	1	the	the	DET
taxlaw-2848	414	2	reason	reason	NOUN
taxlaw-2848	414	3	seems	seem	VERB
taxlaw-2848	414	4	to	to	PART
taxlaw-2848	414	5	be	be	AUX
taxlaw-2848	414	6	that	that	SCONJ
taxlaw-2848	414	7	the	the	DET
taxlaw-2848	414	8	shift	shift	NOUN
taxlaw-2848	414	9	of	of	ADP
taxlaw-2848	414	10	the	the	DET
taxlaw-2848	414	11	wage	wage	NOUN
taxlaw-2848	414	12	portion	portion	NOUN
taxlaw-2848	414	13	of	of	ADP
taxlaw-2848	414	14	the	the	DET
taxlaw-2848	414	15	base	base	NOUN
taxlaw-2848	414	16	from	from	ADP
taxlaw-2848	414	17	the	the	DET
taxlaw-2848	414	18	business	business	NOUN
taxlaw-2848	414	19	level	level	NOUN
taxlaw-2848	414	20	to	to	ADP
taxlaw-2848	414	21	the	the	DET
taxlaw-2848	414	22	individual	individual	ADJ
taxlaw-2848	414	23	level	level	NOUN
taxlaw-2848	414	24	changes	change	VERB
taxlaw-2848	414	25	how	how	SCONJ
taxlaw-2848	414	26	the	the	DET
taxlaw-2848	414	27	wto	wto	PROPN
taxlaw-2848	414	28	classifies	classify	VERB
taxlaw-2848	414	29	the	the	DET
taxlaw-2848	414	30	tax	tax	NOUN
taxlaw-2848	414	31	and	and	CCONJ
taxlaw-2848	414	32	,	,	PUNCT
taxlaw-2848	414	33	therefore	therefore	ADV
taxlaw-2848	414	34	,	,	PUNCT
taxlaw-2848	414	35	the	the	DET
taxlaw-2848	414	36	legality	legality	NOUN
taxlaw-2848	414	37	of	of	ADP
taxlaw-2848	414	38	using	use	VERB
taxlaw-2848	414	39	a	a	DET
taxlaw-2848	414	40	border	border	NOUN
taxlaw-2848	414	41	adjustment	adjustment	NOUN
taxlaw-2848	414	42	.	.	PUNCT
taxlaw-2848	415	1	as	as	SCONJ
taxlaw-2848	415	2	will	will	AUX
taxlaw-2848	415	3	be	be	AUX
taxlaw-2848	415	4	discussed	discuss	VERB
taxlaw-2848	415	5	below	below	ADV
taxlaw-2848	415	6	,	,	PUNCT
taxlaw-2848	415	7	under	under	ADP
taxlaw-2848	415	8	wto	wto	PROPN
taxlaw-2848	415	9	law	law	NOUN
taxlaw-2848	415	10	,	,	PUNCT
taxlaw-2848	415	11	it	it	PRON
taxlaw-2848	415	12	may	may	AUX
taxlaw-2848	415	13	be	be	AUX
taxlaw-2848	415	14	illegal	illegal	ADJ
taxlaw-2848	415	15	to	to	PART
taxlaw-2848	415	16	have	have	VERB
taxlaw-2848	415	17	border	border	NOUN
taxlaw-2848	415	18	adjustments	adjustment	NOUN
taxlaw-2848	415	19	in	in	ADP
taxlaw-2848	415	20	an	an	DET
taxlaw-2848	415	21	x	x	NOUN
taxlaw-2848	415	22	-	-	NOUN
taxlaw-2848	415	23	tax	tax	NOUN
taxlaw-2848	415	24	for	for	ADP
taxlaw-2848	415	25	reasons	reason	NOUN
taxlaw-2848	415	26	relating	relate	VERB
taxlaw-2848	415	27	to	to	ADP
taxlaw-2848	415	28	how	how	SCONJ
taxlaw-2848	415	29	the	the	DET
taxlaw-2848	415	30	tax	tax	NOUN
taxlaw-2848	415	31	is	be	AUX
taxlaw-2848	415	32	classified	classified	ADJ
taxlaw-2848	415	33	.	.	PUNCT
taxlaw-2848	416	1	wto	wto	PROPN
taxlaw-2848	416	2	law	law	PROPN
taxlaw-2848	416	3	only	only	ADV
taxlaw-2848	416	4	allows	allow	VERB
taxlaw-2848	416	5	border	border	NOUN
taxlaw-2848	416	6	adjustments	adjustment	NOUN
taxlaw-2848	416	7	for	for	ADP
taxlaw-2848	416	8	“	"	PUNCT
taxlaw-2848	416	9	indirect	indirect	ADJ
taxlaw-2848	416	10	”	"	PUNCT
taxlaw-2848	416	11	taxes	taxis	NOUN
taxlaw-2848	416	12	,	,	PUNCT
taxlaw-2848	416	13	which	which	PRON
taxlaw-2848	416	14	are	be	AUX
taxlaw-2848	416	15	taxes	taxis	NOUN
taxlaw-2848	416	16	on	on	ADP
taxlaw-2848	416	17	businesses	business	NOUN
taxlaw-2848	416	18	.	.	PUNCT
taxlaw-2848	417	1	because	because	SCONJ
taxlaw-2848	417	2	the	the	DET
taxlaw-2848	417	3	x	x	NOUN
taxlaw-2848	417	4	-	-	NOUN
taxlaw-2848	417	5	tax	tax	NOUN
taxlaw-2848	417	6	imposes	impose	VERB
taxlaw-2848	417	7	the	the	DET
taxlaw-2848	417	8	wage	wage	NOUN
taxlaw-2848	417	9	portion	portion	NOUN
taxlaw-2848	417	10	of	of	ADP
taxlaw-2848	417	11	the	the	DET
taxlaw-2848	417	12	tax	tax	NOUN
taxlaw-2848	417	13	directly	directly	ADV
taxlaw-2848	417	14	on	on	ADP
taxlaw-2848	417	15	individuals	individual	NOUN
taxlaw-2848	417	16	,	,	PUNCT
taxlaw-2848	417	17	it	it	PRON
taxlaw-2848	417	18	may	may	AUX
taxlaw-2848	417	19	be	be	AUX
taxlaw-2848	417	20	classified	classify	VERB
taxlaw-2848	417	21	as	as	ADP
taxlaw-2848	417	22	“	"	PUNCT
taxlaw-2848	417	23	direct	direct	ADJ
taxlaw-2848	417	24	”	"	PUNCT
taxlaw-2848	417	25	tax	tax	NOUN
taxlaw-2848	417	26	,	,	PUNCT
taxlaw-2848	417	27	and	and	CCONJ
taxlaw-2848	417	28	,	,	PUNCT
taxlaw-2848	417	29	therefore	therefore	ADV
taxlaw-2848	417	30	,	,	PUNCT
taxlaw-2848	417	31	may	may	AUX
taxlaw-2848	417	32	not	not	PART
taxlaw-2848	417	33	be	be	AUX
taxlaw-2848	417	34	border	border	NOUN
taxlaw-2848	417	35	adjusted	adjust	VERB
taxlaw-2848	417	36	under	under	ADP
taxlaw-2848	417	37	the	the	DET
taxlaw-2848	417	38	wto	wto	PROPN
taxlaw-2848	417	39	.	.	PUNCT
taxlaw-2848	418	1	given	give	VERB
taxlaw-2848	418	2	that	that	DET
taxlaw-2848	418	3	destination	destination	NOUN
taxlaw-2848	418	4	and	and	CCONJ
taxlaw-2848	418	5	origin	origin	NOUN
taxlaw-2848	418	6	-	-	PUNCT
taxlaw-2848	418	7	based	base	VERB
taxlaw-2848	418	8	taxes	taxis	NOUN
taxlaw-2848	418	9	have	have	VERB
taxlaw-2848	418	10	the	the	DET
taxlaw-2848	418	11	same	same	ADJ
taxlaw-2848	418	12	effect	effect	NOUN
taxlaw-2848	418	13	on	on	ADP
taxlaw-2848	418	14	new	new	ADJ
taxlaw-2848	418	15	investment	investment	NOUN
taxlaw-2848	418	16	,	,	PUNCT
taxlaw-2848	418	17	wto	wto	PROPN
taxlaw-2848	418	18	rules	rule	NOUN
taxlaw-2848	418	19	might	might	AUX
taxlaw-2848	418	20	seem	seem	VERB
taxlaw-2848	418	21	to	to	PART
taxlaw-2848	418	22	have	have	VERB
taxlaw-2848	418	23	no	no	DET
taxlaw-2848	418	24	economic	economic	ADJ
taxlaw-2848	418	25	effect	effect	NOUN
taxlaw-2848	418	26	,	,	PUNCT
taxlaw-2848	418	27	requiring	require	VERB
taxlaw-2848	418	28	one	one	NUM
taxlaw-2848	418	29	approach	approach	NOUN
taxlaw-2848	418	30	and	and	CCONJ
taxlaw-2848	418	31	disallowing	disallow	VERB
taxlaw-2848	418	32	another	another	PRON
taxlaw-2848	418	33	,	,	PUNCT
taxlaw-2848	418	34	both	both	PRON
taxlaw-2848	418	35	of	of	ADP
taxlaw-2848	418	36	which	which	PRON
taxlaw-2848	418	37	end	end	VERB
taxlaw-2848	418	38	up	up	ADP
taxlaw-2848	418	39	in	in	ADP
taxlaw-2848	418	40	the	the	DET
taxlaw-2848	418	41	same	same	ADJ
taxlaw-2848	418	42	place	place	NOUN
taxlaw-2848	418	43	.	.	PUNCT
taxlaw-2848	419	1	therefore	therefore	ADV
taxlaw-2848	419	2	,	,	PUNCT
taxlaw-2848	419	3	given	give	VERB
taxlaw-2848	419	4	possible	possible	ADJ
taxlaw-2848	419	5	wto	wto	PROPN
taxlaw-2848	419	6	problems	problem	NOUN
taxlaw-2848	419	7	,	,	PUNCT
taxlaw-2848	419	8	it	it	PRON
taxlaw-2848	419	9	seemed	seem	VERB
taxlaw-2848	419	10	to	to	PART
taxlaw-2848	419	11	make	make	VERB
taxlaw-2848	419	12	sense	sense	NOUN
taxlaw-2848	419	13	to	to	PART
taxlaw-2848	419	14	make	make	VERB
taxlaw-2848	419	15	the	the	DET
taxlaw-2848	419	16	x	x	ADJ
taxlaw-2848	419	17	-	-	ADJ
taxlaw-2848	419	18	tax	tax	ADJ
taxlaw-2848	419	19	origin	origin	NOUN
taxlaw-2848	419	20	-	-	PUNCT
taxlaw-2848	419	21	based	base	VERB
taxlaw-2848	419	22	.	.	PUNCT
taxlaw-2848	420	1	as	as	SCONJ
taxlaw-2848	420	2	noted	note	VERB
taxlaw-2848	420	3	,	,	PUNCT
taxlaw-2848	420	4	however	however	ADV
taxlaw-2848	420	5	,	,	PUNCT
taxlaw-2848	420	6	origin	origin	NOUN
taxlaw-2848	420	7	-	-	PUNCT
taxlaw-2848	420	8	based	base	VERB
taxlaw-2848	420	9	taxes	taxis	NOUN
taxlaw-2848	420	10	have	have	AUX
taxlaw-2848	420	11	transfer	transfer	NOUN
taxlaw-2848	420	12	pricing	pricing	NOUN
taxlaw-2848	420	13	problems	problem	NOUN
taxlaw-2848	420	14	not	not	PART
taxlaw-2848	420	15	faced	face	VERB
taxlaw-2848	420	16	by	by	ADP
taxlaw-2848	420	17	destination	destination	NOUN
taxlaw-2848	420	18	-	-	PUNCT
taxlaw-2848	420	19	based	base	VERB
taxlaw-2848	420	20	taxes.27	taxes.27	PROPN
taxlaw-2848	420	21	destination	destination	NOUN
taxlaw-2848	420	22	based	base	VERB
taxlaw-2848	420	23	systems	system	NOUN
taxlaw-2848	420	24	will	will	AUX
taxlaw-2848	420	25	,	,	PUNCT
taxlaw-2848	420	26	as	as	ADP
taxlaw-2848	420	27	a	a	DET
taxlaw-2848	420	28	result	result	NOUN
taxlaw-2848	420	29	,	,	PUNCT
taxlaw-2848	420	30	be	be	AUX
taxlaw-2848	420	31	easier	easy	ADJ
taxlaw-2848	420	32	to	to	PART
taxlaw-2848	420	33	administer	administer	VERB
taxlaw-2848	420	34	.	.	PUNCT
taxlaw-2848	421	1	moreover	moreover	ADV
taxlaw-2848	421	2	,	,	PUNCT
taxlaw-2848	421	3	as	as	SCONJ
taxlaw-2848	421	4	will	will	AUX
taxlaw-2848	421	5	be	be	AUX
taxlaw-2848	421	6	shown	show	VERB
taxlaw-2848	421	7	below	below	ADP
taxlaw-2848	421	8	,	,	PUNCT
taxlaw-2848	421	9	the	the	DET
taxlaw-2848	421	10	distinction	distinction	NOUN
taxlaw-2848	421	11	made	make	VERB
taxlaw-2848	421	12	by	by	ADP
taxlaw-2848	421	13	the	the	DET
taxlaw-2848	421	14	wto	wto	PROPN
taxlaw-2848	421	15	is	be	AUX
taxlaw-2848	421	16	non	non	ADJ
taxlaw-2848	421	17	-	-	ADJ
taxlaw-2848	421	18	economic	economic	ADJ
taxlaw-2848	421	19	.	.	PUNCT
taxlaw-2848	422	1	the	the	DET
taxlaw-2848	422	2	x	x	ADJ
taxlaw-2848	422	3	-	-	ADJ
taxlaw-2848	422	4	tax	tax	ADJ
taxlaw-2848	422	5	base	base	NOUN
taxlaw-2848	422	6	is	be	AUX
taxlaw-2848	422	7	the	the	DET
taxlaw-2848	422	8	same	same	ADJ
taxlaw-2848	422	9	as	as	ADP
taxlaw-2848	422	10	the	the	DET
taxlaw-2848	422	11	vat	vat	NOUN
taxlaw-2848	422	12	base	base	NOUN
taxlaw-2848	422	13	,	,	PUNCT
taxlaw-2848	422	14	so	so	SCONJ
taxlaw-2848	422	15	it	it	PRON
taxlaw-2848	422	16	seems	seem	VERB
taxlaw-2848	422	17	ridiculous	ridiculous	ADJ
taxlaw-2848	422	18	to	to	PART
taxlaw-2848	422	19	allow	allow	VERB
taxlaw-2848	422	20	border	border	NOUN
taxlaw-2848	422	21	adjustments	adjustment	NOUN
taxlaw-2848	422	22	only	only	ADV
taxlaw-2848	422	23	for	for	ADP
taxlaw-2848	422	24	a	a	DET
taxlaw-2848	422	25	vat	vat	NOUN
taxlaw-2848	422	26	.	.	PUNCT
taxlaw-2848	423	1	and	and	CCONJ
taxlaw-2848	423	2	many	many	ADJ
taxlaw-2848	423	3	countries	country	NOUN
taxlaw-2848	423	4	have	have	VERB
taxlaw-2848	423	5	vats	vat	NOUN
taxlaw-2848	423	6	combined	combine	VERB
taxlaw-2848	423	7	with	with	ADP
taxlaw-2848	423	8	wage	wage	NOUN
taxlaw-2848	423	9	subsidies	subsidy	NOUN
taxlaw-2848	423	10	,	,	PUNCT
taxlaw-2848	423	11	so	so	SCONJ
taxlaw-2848	423	12	the	the	DET
taxlaw-2848	423	13	progressive	progressive	ADJ
taxlaw-2848	423	14	portion	portion	NOUN
taxlaw-2848	423	15	of	of	ADP
taxlaw-2848	423	16	the	the	DET
taxlaw-2848	423	17	wage	wage	NOUN
taxlaw-2848	423	18	tax	tax	NOUN
taxlaw-2848	423	19	that	that	PRON
taxlaw-2848	423	20	we	we	PRON
taxlaw-2848	423	21	find	find	VERB
taxlaw-2848	423	22	in	in	ADP
taxlaw-2848	423	23	an	an	DET
taxlaw-2848	423	24	x	x	NOUN
taxlaw-2848	423	25	-	-	NOUN
taxlaw-2848	423	26	tax	tax	NOUN
taxlaw-2848	423	27	but	but	CCONJ
taxlaw-2848	423	28	not	not	PART
taxlaw-2848	423	29	a	a	DET
taxlaw-2848	423	30	vat	vat	NOUN
taxlaw-2848	423	31	should	should	AUX
taxlaw-2848	423	32	not	not	PART
taxlaw-2848	423	33	change	change	VERB
taxlaw-2848	423	34	the	the	DET
taxlaw-2848	423	35	analysis	analysis	NOUN
taxlaw-2848	423	36	.	.	PUNCT
taxlaw-2848	424	1	why	why	SCONJ
taxlaw-2848	424	2	should	should	AUX
taxlaw-2848	424	3	the	the	DET
taxlaw-2848	424	4	united	united	PROPN
taxlaw-2848	424	5	states	states	PROPN
taxlaw-2848	424	6	be	be	AUX
taxlaw-2848	424	7	forced	force	VERB
taxlaw-2848	424	8	by	by	ADP
taxlaw-2848	424	9	a	a	DET
taxlaw-2848	424	10	treaty	treaty	NOUN
taxlaw-2848	424	11	designed	design	VERB
taxlaw-2848	424	12	to	to	PART
taxlaw-2848	424	13	promote	promote	VERB
taxlaw-2848	424	14	trade	trade	NOUN
taxlaw-2848	424	15	into	into	ADP
taxlaw-2848	424	16	a	a	DET
taxlaw-2848	424	17	tax	tax	NOUN
taxlaw-2848	424	18	system	system	NOUN
taxlaw-2848	424	19	that	that	PRON
taxlaw-2848	424	20	is	be	AUX
taxlaw-2848	424	21	more	more	ADV
taxlaw-2848	424	22	difficult	difficult	ADJ
taxlaw-2848	424	23	to	to	PART
taxlaw-2848	424	24	administer	administer	VERB
taxlaw-2848	424	25	and	and	CCONJ
taxlaw-2848	424	26	that	that	PRON
taxlaw-2848	424	27	has	have	VERB
taxlaw-2848	424	28	no	no	DET
taxlaw-2848	424	29	trade	trade	NOUN
taxlaw-2848	424	30	advantages	advantage	NOUN
taxlaw-2848	424	31	merely	merely	ADV
taxlaw-2848	424	32	because	because	SCONJ
taxlaw-2848	424	33	it	it	PRON
taxlaw-2848	424	34	wants	want	VERB
taxlaw-2848	424	35	to	to	PART
taxlaw-2848	424	36	make	make	VERB
taxlaw-2848	424	37	the	the	DET
taxlaw-2848	424	38	tax	tax	NOUN
taxlaw-2848	424	39	progressive	progressive	NOUN
taxlaw-2848	424	40	?	?	PUNCT
taxlaw-2848	425	1	based	base	VERB
taxlaw-2848	425	2	on	on	ADP
taxlaw-2848	425	3	these	these	DET
taxlaw-2848	425	4	considerations	consideration	NOUN
taxlaw-2848	425	5	,	,	PUNCT
taxlaw-2848	425	6	some	some	PRON
taxlaw-2848	425	7	believe	believe	VERB
taxlaw-2848	425	8	that	that	SCONJ
taxlaw-2848	425	9	the	the	DET
taxlaw-2848	425	10	wto	wto	PROPN
taxlaw-2848	425	11	would	would	AUX
taxlaw-2848	425	12	not	not	PART
taxlaw-2848	425	13	in	in	ADP
taxlaw-2848	425	14	fact	fact	NOUN
taxlaw-2848	425	15	hold	hold	VERB
taxlaw-2848	425	16	that	that	SCONJ
taxlaw-2848	425	17	imposing	impose	VERB
taxlaw-2848	425	18	border	border	NOUN
taxlaw-2848	425	19	adjustments	adjustment	NOUN
taxlaw-2848	425	20	in	in	ADP
taxlaw-2848	425	21	an	an	DET
taxlaw-2848	425	22	x	x	NOUN
taxlaw-2848	425	23	-	-	NOUN
taxlaw-2848	425	24	tax	tax	NOUN
taxlaw-2848	425	25	is	be	AUX
taxlaw-2848	425	26	illegal	illegal	ADJ
taxlaw-2848	425	27	.	.	PUNCT
taxlaw-2848	426	1	while	while	SCONJ
taxlaw-2848	426	2	this	this	PRON
taxlaw-2848	426	3	may	may	AUX
taxlaw-2848	426	4	be	be	AUX
taxlaw-2848	426	5	wishful	wishful	ADJ
taxlaw-2848	426	6	thinking	thinking	NOUN
taxlaw-2848	426	7	–	–	PUNCT
taxlaw-2848	426	8	legal	legal	ADJ
taxlaw-2848	426	9	systems	system	NOUN
taxlaw-2848	426	10	rarely	rarely	ADV
taxlaw-2848	426	11	feel	feel	VERB
taxlaw-2848	426	12	a	a	DET
taxlaw-2848	426	13	compulsion	compulsion	NOUN
taxlaw-2848	426	14	to	to	PART
taxlaw-2848	426	15	follow	follow	VERB
taxlaw-2848	426	16	economic	economic	ADJ
taxlaw-2848	426	17	logic	logic	NOUN
taxlaw-2848	426	18	–	–	PUNCT
taxlaw-2848	426	19	many	many	ADJ
taxlaw-2848	426	20	believe	believe	VERB
taxlaw-2848	426	21	that	that	SCONJ
taxlaw-2848	426	22	if	if	SCONJ
taxlaw-2848	426	23	the	the	DET
taxlaw-2848	426	24	united	united	PROPN
taxlaw-2848	426	25	states	states	PROPN
taxlaw-2848	426	26	were	be	AUX
taxlaw-2848	426	27	to	to	PART
taxlaw-2848	426	28	adopt	adopt	VERB
taxlaw-2848	426	29	a	a	DET
taxlaw-2848	426	30	cash	cash	NOUN
taxlaw-2848	426	31	-	-	PUNCT
taxlaw-2848	426	32	flow	flow	NOUN
taxlaw-2848	426	33	system	system	NOUN
taxlaw-2848	426	34	,	,	PUNCT
taxlaw-2848	426	35	it	it	PRON
taxlaw-2848	426	36	should	should	AUX
taxlaw-2848	426	37	be	be	AUX
taxlaw-2848	426	38	on	on	ADP
taxlaw-2848	426	39	a	a	DET
taxlaw-2848	426	40	destination	destination	NOUN
taxlaw-2848	426	41	basis	basis	NOUN
taxlaw-2848	426	42	because	because	SCONJ
taxlaw-2848	426	43	of	of	ADP
taxlaw-2848	426	44	the	the	DET
taxlaw-2848	426	45	substantial	substantial	ADJ
taxlaw-2848	426	46	administrative	administrative	ADJ
taxlaw-2848	426	47	advantages	advantage	NOUN
taxlaw-2848	426	48	of	of	ADP
taxlaw-2848	426	49	using	use	VERB
taxlaw-2848	426	50	a	a	DET
taxlaw-2848	426	51	destination	destination	NOUN
taxlaw-2848	426	52	base	base	NOUN
taxlaw-2848	426	53	rather	rather	ADV
taxlaw-2848	426	54	than	than	ADP
taxlaw-2848	426	55	an	an	DET
taxlaw-2848	426	56	origin	origin	NOUN
taxlaw-2848	426	57	base	base	NOUN
taxlaw-2848	426	58	.	.	PUNCT
taxlaw-2848	427	1	since	since	SCONJ
taxlaw-2848	427	2	the	the	DET
taxlaw-2848	427	3	early	early	ADJ
taxlaw-2848	427	4	2000	2000	NUM
taxlaw-2848	427	5	’s	’s	NOUN
taxlaw-2848	427	6	,	,	PUNCT
taxlaw-2848	427	7	a	a	DET
taxlaw-2848	427	8	number	number	NOUN
taxlaw-2848	427	9	of	of	ADP
taxlaw-2848	427	10	proposals	proposal	NOUN
taxlaw-2848	427	11	have	have	AUX
taxlaw-2848	427	12	followed	follow	VERB
taxlaw-2848	427	13	this	this	DET
taxlaw-2848	427	14	logic	logic	NOUN
taxlaw-2848	427	15	.	.	PUNCT
taxlaw-2848	428	1	for	for	ADP
taxlaw-2848	428	2	example	example	NOUN
taxlaw-2848	428	3	,	,	PUNCT
taxlaw-2848	428	4	the	the	DET
taxlaw-2848	428	5	bush	bush	PROPN
taxlaw-2848	428	6	tax	tax	PROPN
taxlaw-2848	428	7	reform	reform	PROPN
taxlaw-2848	428	8	commission	commission	PROPN
taxlaw-2848	428	9	studied	study	VERB
taxlaw-2848	428	10	a	a	DET
taxlaw-2848	428	11	27	27	NUM
taxlaw-2848	428	12	for	for	ADP
taxlaw-2848	428	13	additional	additional	ADJ
taxlaw-2848	428	14	administrative	administrative	ADJ
taxlaw-2848	428	15	problems	problem	NOUN
taxlaw-2848	428	16	raised	raise	VERB
taxlaw-2848	428	17	by	by	ADP
taxlaw-2848	428	18	the	the	DET
taxlaw-2848	428	19	flat	flat	ADJ
taxlaw-2848	428	20	tax	tax	NOUN
taxlaw-2848	428	21	,	,	PUNCT
taxlaw-2848	428	22	see	see	VERB
taxlaw-2848	428	23	weisbach	weisbach	NOUN
taxlaw-2848	428	24	,	,	PUNCT
taxlaw-2848	428	25	ironing	iron	VERB
taxlaw-2848	428	26	out	out	ADP
taxlaw-2848	428	27	the	the	DET
taxlaw-2848	428	28	flat	flat	ADJ
taxlaw-2848	428	29	tax	tax	NOUN
taxlaw-2848	428	30	,	,	PUNCT
taxlaw-2848	428	31	supra	supra	ADJ
taxlaw-2848	428	32	note	note	NOUN
taxlaw-2848	428	33	5	5	NUM
taxlaw-2848	428	34	.	.	SYM
taxlaw-2848	428	35	194	194	NUM
taxlaw-2848	428	36	columbia	columbia	PROPN
taxlaw-2848	428	37	journal	journal	PROPN
taxlaw-2848	428	38	of	of	ADP
taxlaw-2848	428	39	tax	tax	NOUN
taxlaw-2848	428	40	law	law	NOUN
taxlaw-2848	429	1	[	[	X
taxlaw-2848	429	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	429	3	destination	destination	NOUN
taxlaw-2848	429	4	-	-	PUNCT
taxlaw-2848	429	5	based	base	VERB
taxlaw-2848	429	6	x	x	NOUN
taxlaw-2848	429	7	-	-	NOUN
taxlaw-2848	429	8	tax	tax	NOUN
taxlaw-2848	429	9	.	.	PUNCT
taxlaw-2848	429	10	28	28	NUM
taxlaw-2848	429	11	although	although	SCONJ
taxlaw-2848	429	12	they	they	PRON
taxlaw-2848	429	13	ultimately	ultimately	ADV
taxlaw-2848	429	14	did	do	AUX
taxlaw-2848	429	15	not	not	PART
taxlaw-2848	429	16	recommend	recommend	VERB
taxlaw-2848	429	17	this	this	DET
taxlaw-2848	429	18	system	system	NOUN
taxlaw-2848	429	19	–	–	PUNCT
taxlaw-2848	429	20	they	they	PRON
taxlaw-2848	429	21	favored	favor	VERB
taxlaw-2848	429	22	a	a	DET
taxlaw-2848	429	23	system	system	NOUN
taxlaw-2848	429	24	much	much	ADV
taxlaw-2848	429	25	closer	close	ADV
taxlaw-2848	429	26	to	to	ADP
taxlaw-2848	429	27	the	the	DET
taxlaw-2848	429	28	brady	brady	PROPN
taxlaw-2848	429	29	plan	plan	PROPN
taxlaw-2848	429	30	–	–	PUNCT
taxlaw-2848	429	31	they	they	PRON
taxlaw-2848	429	32	included	include	VERB
taxlaw-2848	429	33	an	an	DET
taxlaw-2848	429	34	extensive	extensive	ADJ
taxlaw-2848	429	35	discussion	discussion	NOUN
taxlaw-2848	429	36	of	of	ADP
taxlaw-2848	429	37	a	a	DET
taxlaw-2848	429	38	destinationbased	destinationbased	ADJ
taxlaw-2848	429	39	x	x	NOUN
taxlaw-2848	429	40	-	-	NOUN
taxlaw-2848	429	41	tax	tax	NOUN
taxlaw-2848	429	42	,	,	PUNCT
taxlaw-2848	429	43	showing	show	VERB
taxlaw-2848	429	44	that	that	SCONJ
taxlaw-2848	429	45	it	it	PRON
taxlaw-2848	429	46	could	could	AUX
taxlaw-2848	429	47	be	be	AUX
taxlaw-2848	429	48	revenue	revenue	NOUN
taxlaw-2848	429	49	and	and	CCONJ
taxlaw-2848	429	50	distributionally	distributionally	ADV
taxlaw-2848	429	51	neutral	neutral	ADJ
taxlaw-2848	429	52	.	.	PUNCT
taxlaw-2848	430	1	moreover	moreover	ADV
taxlaw-2848	430	2	,	,	PUNCT
taxlaw-2848	430	3	they	they	PRON
taxlaw-2848	430	4	ultimately	ultimately	ADV
taxlaw-2848	430	5	recommended	recommend	VERB
taxlaw-2848	430	6	a	a	DET
taxlaw-2848	430	7	destination	destination	NOUN
taxlaw-2848	430	8	-	-	PUNCT
taxlaw-2848	430	9	based	base	VERB
taxlaw-2848	430	10	system	system	NOUN
taxlaw-2848	430	11	very	very	ADV
taxlaw-2848	430	12	close	close	ADV
taxlaw-2848	430	13	to	to	ADP
taxlaw-2848	430	14	the	the	DET
taxlaw-2848	430	15	brady	brady	PROPN
taxlaw-2848	430	16	plan	plan	PROPN
taxlaw-2848	430	17	.	.	PUNCT
taxlaw-2848	431	1	similarly	similarly	ADV
taxlaw-2848	431	2	a	a	DET
taxlaw-2848	431	3	very	very	ADV
taxlaw-2848	431	4	large	large	ADJ
taxlaw-2848	431	5	study	study	NOUN
taxlaw-2848	431	6	of	of	ADP
taxlaw-2848	431	7	tax	tax	NOUN
taxlaw-2848	431	8	reform	reform	NOUN
taxlaw-2848	431	9	in	in	ADP
taxlaw-2848	431	10	the	the	DET
taxlaw-2848	431	11	u.k	u.k	PROPN
taxlaw-2848	431	12	.	.	PROPN
taxlaw-2848	431	13	,	,	PUNCT
taxlaw-2848	431	14	known	know	VERB
taxlaw-2848	431	15	as	as	ADP
taxlaw-2848	431	16	the	the	DET
taxlaw-2848	431	17	mirrlees	mirrlee	NOUN
taxlaw-2848	431	18	review	review	NOUN
taxlaw-2848	431	19	carefully	carefully	ADV
taxlaw-2848	431	20	studied	study	VERB
taxlaw-2848	431	21	a	a	DET
taxlaw-2848	431	22	destination	destination	NOUN
taxlaw-2848	431	23	-	-	PUNCT
taxlaw-2848	431	24	based	base	VERB
taxlaw-2848	431	25	x	x	NOUN
taxlaw-2848	431	26	-	-	NOUN
taxlaw-2848	431	27	tax	tax	NOUN
taxlaw-2848	431	28	,	,	PUNCT
taxlaw-2848	431	29	and	and	CCONJ
taxlaw-2848	431	30	the	the	DET
taxlaw-2848	431	31	chapter	chapter	NOUN
taxlaw-2848	431	32	on	on	ADP
taxlaw-2848	431	33	the	the	DET
taxlaw-2848	431	34	design	design	NOUN
taxlaw-2848	431	35	of	of	ADP
taxlaw-2848	431	36	corporate	corporate	ADJ
taxlaw-2848	431	37	taxation	taxation	NOUN
taxlaw-2848	431	38	recommended	recommend	VERB
taxlaw-2848	431	39	this	this	DET
taxlaw-2848	431	40	system	system	NOUN
taxlaw-2848	431	41	(	(	PUNCT
taxlaw-2848	431	42	although	although	SCONJ
taxlaw-2848	431	43	the	the	DET
taxlaw-2848	431	44	review	review	NOUN
taxlaw-2848	431	45	as	as	ADP
taxlaw-2848	431	46	a	a	DET
taxlaw-2848	431	47	whole	whole	NOUN
taxlaw-2848	431	48	recommended	recommend	VERB
taxlaw-2848	431	49	an	an	DET
taxlaw-2848	431	50	origin	origin	NOUN
taxlaw-2848	431	51	-	-	PUNCT
taxlaw-2848	431	52	based	base	VERB
taxlaw-2848	431	53	system	system	NOUN
taxlaw-2848	431	54	known	know	VERB
taxlaw-2848	431	55	as	as	ADP
taxlaw-2848	431	56	an	an	DET
taxlaw-2848	431	57	ace	ace	NOUN
taxlaw-2848	431	58	,	,	PUNCT
taxlaw-2848	431	59	which	which	PRON
taxlaw-2848	431	60	has	have	VERB
taxlaw-2848	431	61	effects	effect	NOUN
taxlaw-2848	431	62	but	but	CCONJ
taxlaw-2848	431	63	operates	operate	VERB
taxlaw-2848	431	64	differently	differently	ADV
taxlaw-2848	431	65	than	than	ADP
taxlaw-2848	431	66	the	the	DET
taxlaw-2848	431	67	x	x	NOUN
taxlaw-2848	431	68	-	-	PUNCT
taxlaw-2848	431	69	tax).29	tax).29	NOUN
taxlaw-2848	431	70	f.	f.	NOUN
taxlaw-2848	431	71	the	the	DET
taxlaw-2848	431	72	growth	growth	NOUN
taxlaw-2848	431	73	and	and	CCONJ
taxlaw-2848	431	74	investment	investment	NOUN
taxlaw-2848	431	75	tax	tax	NOUN
taxlaw-2848	431	76	plan	plan	NOUN
taxlaw-2848	431	77	the	the	DET
taxlaw-2848	431	78	last	last	ADJ
taxlaw-2848	431	79	step	step	NOUN
taxlaw-2848	431	80	toward	toward	ADP
taxlaw-2848	431	81	the	the	DET
taxlaw-2848	431	82	brady	brady	PROPN
taxlaw-2848	431	83	plan	plan	NOUN
taxlaw-2848	431	84	is	be	AUX
taxlaw-2848	431	85	the	the	DET
taxlaw-2848	431	86	proposal	proposal	NOUN
taxlaw-2848	431	87	put	put	VERB
taxlaw-2848	431	88	forth	forth	ADP
taxlaw-2848	431	89	by	by	ADP
taxlaw-2848	431	90	the	the	DET
taxlaw-2848	431	91	bush	bush	PROPN
taxlaw-2848	431	92	tax	tax	PROPN
taxlaw-2848	431	93	reform	reform	PROPN
taxlaw-2848	431	94	commission	commission	NOUN
taxlaw-2848	431	95	called	call	VERB
taxlaw-2848	431	96	the	the	DET
taxlaw-2848	431	97	growth	growth	NOUN
taxlaw-2848	431	98	and	and	CCONJ
taxlaw-2848	431	99	investment	investment	NOUN
taxlaw-2848	431	100	tax	tax	NOUN
taxlaw-2848	431	101	plan.30	plan.30	NOUN
taxlaw-2848	431	102	this	this	DET
taxlaw-2848	431	103	plan	plan	NOUN
taxlaw-2848	431	104	is	be	AUX
taxlaw-2848	431	105	a	a	DET
taxlaw-2848	431	106	destination	destination	NOUN
taxlaw-2848	431	107	-	-	PUNCT
taxlaw-2848	431	108	based	base	VERB
taxlaw-2848	431	109	x	x	NOUN
taxlaw-2848	431	110	-	-	NOUN
taxlaw-2848	431	111	tax	tax	NOUN
taxlaw-2848	431	112	with	with	ADP
taxlaw-2848	431	113	the	the	DET
taxlaw-2848	431	114	addition	addition	NOUN
taxlaw-2848	431	115	of	of	ADP
taxlaw-2848	431	116	a	a	DET
taxlaw-2848	431	117	flat	flat	ADJ
taxlaw-2848	431	118	15	15	NUM
taxlaw-2848	431	119	%	%	NOUN
taxlaw-2848	431	120	tax	tax	NOUN
taxlaw-2848	431	121	rate	rate	NOUN
taxlaw-2848	431	122	on	on	ADP
taxlaw-2848	431	123	interest	interest	NOUN
taxlaw-2848	431	124	,	,	PUNCT
taxlaw-2848	431	125	dividends	dividend	NOUN
taxlaw-2848	431	126	,	,	PUNCT
taxlaw-2848	431	127	and	and	CCONJ
taxlaw-2848	431	128	capital	capital	NOUN
taxlaw-2848	431	129	gains	gain	NOUN
taxlaw-2848	431	130	at	at	ADP
taxlaw-2848	431	131	the	the	DET
taxlaw-2848	431	132	individual	individual	ADJ
taxlaw-2848	431	133	level.31	level.31	PROPN
taxlaw-2848	431	134	28	28	NUM
taxlaw-2848	431	135	the	the	DET
taxlaw-2848	431	136	president	president	NOUN
taxlaw-2848	431	137	’s	’s	PART
taxlaw-2848	431	138	advisory	advisory	ADJ
taxlaw-2848	431	139	panel	panel	NOUN
taxlaw-2848	431	140	on	on	ADP
taxlaw-2848	431	141	federal	federal	ADJ
taxlaw-2848	431	142	tax	tax	NOUN
taxlaw-2848	431	143	reform	reform	NOUN
taxlaw-2848	431	144	,	,	PUNCT
taxlaw-2848	431	145	supra	supra	PROPN
taxlaw-2848	431	146	note	note	NOUN
taxlaw-2848	431	147	3	3	X
taxlaw-2848	431	148	.	.	PUNCT
taxlaw-2848	432	1	the	the	DET
taxlaw-2848	432	2	first	first	ADJ
taxlaw-2848	432	3	proposal	proposal	NOUN
taxlaw-2848	432	4	for	for	ADP
taxlaw-2848	432	5	this	this	DET
taxlaw-2848	432	6	system	system	NOUN
taxlaw-2848	432	7	seems	seem	VERB
taxlaw-2848	432	8	to	to	PART
taxlaw-2848	432	9	be	be	AUX
taxlaw-2848	432	10	stephen	stephen	PROPN
taxlaw-2848	432	11	roy	roy	PROPN
taxlaw-2848	432	12	bond	bond	PROPN
taxlaw-2848	432	13	&	&	CCONJ
taxlaw-2848	432	14	michael	michael	PROPN
taxlaw-2848	432	15	devereux	devereux	PROPN
taxlaw-2848	432	16	,	,	PUNCT
taxlaw-2848	432	17	cash	cash	NOUN
taxlaw-2848	432	18	flow	flow	NOUN
taxlaw-2848	432	19	taxes	taxis	NOUN
taxlaw-2848	432	20	in	in	ADP
taxlaw-2848	432	21	an	an	DET
taxlaw-2848	432	22	open	open	ADJ
taxlaw-2848	432	23	economy	economy	NOUN
taxlaw-2848	432	24	(	(	PUNCT
taxlaw-2848	432	25	2002	2002	NUM
taxlaw-2848	432	26	)	)	PUNCT
taxlaw-2848	432	27	,	,	PUNCT
taxlaw-2848	432	28	http://econpapers.repec.org/paper/cprceprdp/3401.htm	http://econpapers.repec.org/paper/cprceprdp/3401.htm	PROPN
taxlaw-2848	432	29	(	(	PUNCT
taxlaw-2848	432	30	last	last	ADV
taxlaw-2848	432	31	visited	visit	VERB
taxlaw-2848	432	32	dec	dec	PROPN
taxlaw-2848	432	33	22	22	NUM
taxlaw-2848	432	34	,	,	PUNCT
taxlaw-2848	432	35	2016	2016	NUM
taxlaw-2848	432	36	)	)	PUNCT
taxlaw-2848	432	37	.	.	PUNCT
taxlaw-2848	433	1	note	note	VERB
taxlaw-2848	433	2	that	that	SCONJ
taxlaw-2848	433	3	the	the	DET
taxlaw-2848	433	4	terminology	terminology	NOUN
taxlaw-2848	433	5	can	can	AUX
taxlaw-2848	433	6	get	get	VERB
taxlaw-2848	433	7	confusing	confusing	ADJ
taxlaw-2848	433	8	because	because	SCONJ
taxlaw-2848	433	9	different	different	ADJ
taxlaw-2848	433	10	taxes	taxis	NOUN
taxlaw-2848	433	11	are	be	AUX
taxlaw-2848	433	12	often	often	ADV
taxlaw-2848	433	13	given	give	VERB
taxlaw-2848	433	14	the	the	DET
taxlaw-2848	433	15	same	same	ADJ
taxlaw-2848	433	16	label	label	NOUN
taxlaw-2848	433	17	.	.	PUNCT
taxlaw-2848	434	1	in	in	ADP
taxlaw-2848	434	2	particular	particular	ADJ
taxlaw-2848	434	3	,	,	PUNCT
taxlaw-2848	434	4	many	many	ADJ
taxlaw-2848	434	5	different	different	ADJ
taxlaw-2848	434	6	systems	system	NOUN
taxlaw-2848	434	7	are	be	AUX
taxlaw-2848	434	8	called	call	VERB
taxlaw-2848	434	9	a	a	DET
taxlaw-2848	434	10	“	"	PUNCT
taxlaw-2848	434	11	destinationbased	destinationbased	ADJ
taxlaw-2848	434	12	cash	cash	NOUN
taxlaw-2848	434	13	-	-	PUNCT
taxlaw-2848	434	14	flow	flow	NOUN
taxlaw-2848	434	15	tax	tax	NOUN
taxlaw-2848	434	16	.	.	PUNCT
taxlaw-2848	434	17	”	"	PUNCT
taxlaw-2848	435	1	this	this	DET
taxlaw-2848	435	2	description	description	NOUN
taxlaw-2848	435	3	could	could	AUX
taxlaw-2848	435	4	include	include	VERB
taxlaw-2848	435	5	a	a	DET
taxlaw-2848	435	6	cash	cash	NOUN
taxlaw-2848	435	7	-	-	PUNCT
taxlaw-2848	435	8	flow	flow	NOUN
taxlaw-2848	435	9	vat	vat	NOUN
taxlaw-2848	435	10	(	(	PUNCT
taxlaw-2848	435	11	i.e.	i.e.	X
taxlaw-2848	435	12	,	,	PUNCT
taxlaw-2848	435	13	with	with	ADP
taxlaw-2848	435	14	no	no	DET
taxlaw-2848	435	15	deduction	deduction	NOUN
taxlaw-2848	435	16	for	for	ADP
taxlaw-2848	435	17	wages	wage	NOUN
taxlaw-2848	435	18	or	or	CCONJ
taxlaw-2848	435	19	salaries	salary	NOUN
taxlaw-2848	435	20	,	,	PUNCT
taxlaw-2848	435	21	ignoring	ignore	VERB
taxlaw-2848	435	22	cash	cash	NOUN
taxlaw-2848	435	23	flows	flow	NOUN
taxlaw-2848	435	24	on	on	ADP
taxlaw-2848	435	25	financial	financial	ADJ
taxlaw-2848	435	26	instruments	instrument	NOUN
taxlaw-2848	435	27	)	)	PUNCT
taxlaw-2848	435	28	,	,	PUNCT
taxlaw-2848	435	29	an	an	DET
taxlaw-2848	435	30	x	x	NOUN
taxlaw-2848	435	31	-	-	NOUN
taxlaw-2848	435	32	tax	tax	NOUN
taxlaw-2848	435	33	(	(	PUNCT
taxlaw-2848	435	34	i.e.	i.e.	X
taxlaw-2848	435	35	,	,	PUNCT
taxlaw-2848	435	36	a	a	DET
taxlaw-2848	435	37	cash	cash	NOUN
taxlaw-2848	435	38	-	-	PUNCT
taxlaw-2848	435	39	flow	flow	NOUN
taxlaw-2848	435	40	vat	vat	NOUN
taxlaw-2848	435	41	with	with	ADP
taxlaw-2848	435	42	a	a	DET
taxlaw-2848	435	43	deduction	deduction	NOUN
taxlaw-2848	435	44	for	for	ADP
taxlaw-2848	435	45	wages	wage	NOUN
taxlaw-2848	435	46	and	and	CCONJ
taxlaw-2848	435	47	salaries	salary	NOUN
taxlaw-2848	435	48	)	)	PUNCT
taxlaw-2848	435	49	and	and	CCONJ
taxlaw-2848	435	50	what	what	PRON
taxlaw-2848	435	51	i	i	PRON
taxlaw-2848	435	52	will	will	AUX
taxlaw-2848	435	53	call	call	VERB
taxlaw-2848	435	54	an	an	DET
taxlaw-2848	435	55	r+f	r+f	NUM
taxlaw-2848	435	56	cash	cash	NOUN
taxlaw-2848	435	57	flow	flow	NOUN
taxlaw-2848	435	58	tax	tax	NOUN
taxlaw-2848	435	59	.	.	PUNCT
taxlaw-2848	436	1	29	29	NUM
taxlaw-2848	436	2	alan	alan	PROPN
taxlaw-2848	436	3	j.	j.	PROPN
taxlaw-2848	436	4	auerbach	auerbach	PROPN
taxlaw-2848	436	5	,	,	PUNCT
taxlaw-2848	436	6	michael	michael	PROPN
taxlaw-2848	436	7	p.	p.	PROPN
taxlaw-2848	436	8	devereux	devereux	PROPN
taxlaw-2848	436	9	&	&	CCONJ
taxlaw-2848	436	10	helen	helen	PROPN
taxlaw-2848	436	11	simpson	simpson	PROPN
taxlaw-2848	436	12	,	,	PUNCT
taxlaw-2848	436	13	taxing	tax	VERB
taxlaw-2848	436	14	corporate	corporate	ADJ
taxlaw-2848	436	15	income	income	NOUN
taxlaw-2848	436	16	,	,	PUNCT
taxlaw-2848	436	17	in	in	ADP
taxlaw-2848	436	18	mirrlees	mirrlee	NOUN
taxlaw-2848	436	19	review	review	PROPN
taxlaw-2848	436	20	,	,	PUNCT
taxlaw-2848	436	21	reforming	reform	VERB
taxlaw-2848	436	22	the	the	DET
taxlaw-2848	436	23	tax	tax	NOUN
taxlaw-2848	436	24	system	system	NOUN
taxlaw-2848	436	25	for	for	ADP
taxlaw-2848	436	26	the	the	DET
taxlaw-2848	436	27	21st	21st	ADJ
taxlaw-2848	436	28	century	century	NOUN
taxlaw-2848	436	29	(	(	PUNCT
taxlaw-2848	436	30	2008	2008	NUM
taxlaw-2848	436	31	)	)	PUNCT
taxlaw-2848	436	32	;	;	PUNCT
taxlaw-2848	436	33	james	james	PROPN
taxlaw-2848	436	34	mirrlees	mirrlees	PROPN
taxlaw-2848	436	35	et	et	PROPN
taxlaw-2848	436	36	al	al	PROPN
taxlaw-2848	436	37	.	.	PROPN
taxlaw-2848	436	38	,	,	PUNCT
taxlaw-2848	436	39	tax	tax	NOUN
taxlaw-2848	436	40	by	by	ADP
taxlaw-2848	436	41	design	design	NOUN
taxlaw-2848	436	42	(	(	PUNCT
taxlaw-2848	436	43	2011	2011	NUM
taxlaw-2848	436	44	)	)	PUNCT
taxlaw-2848	436	45	.	.	PUNCT
taxlaw-2848	437	1	other	other	ADJ
taxlaw-2848	437	2	studies	study	NOUN
taxlaw-2848	437	3	include	include	VERB
taxlaw-2848	437	4	michael	michael	PROPN
taxlaw-2848	437	5	p.	p.	PROPN
taxlaw-2848	437	6	devereux	devereux	PROPN
taxlaw-2848	437	7	&	&	CCONJ
taxlaw-2848	437	8	peter	peter	PROPN
taxlaw-2848	437	9	birch	birch	PROPN
taxlaw-2848	437	10	sørensen	sørensen	PROPN
taxlaw-2848	437	11	,	,	PUNCT
taxlaw-2848	437	12	the	the	DET
taxlaw-2848	437	13	corporate	corporate	ADJ
taxlaw-2848	437	14	income	income	NOUN
taxlaw-2848	437	15	tax	tax	NOUN
taxlaw-2848	437	16	:	:	PUNCT
taxlaw-2848	437	17	international	international	ADJ
taxlaw-2848	437	18	trends	trend	NOUN
taxlaw-2848	437	19	and	and	CCONJ
taxlaw-2848	437	20	options	option	NOUN
taxlaw-2848	437	21	for	for	ADP
taxlaw-2848	437	22	fundamental	fundamental	ADJ
taxlaw-2848	437	23	reform	reform	NOUN
taxlaw-2848	437	24	,	,	PUNCT
taxlaw-2848	437	25	eur	eur	PROPN
taxlaw-2848	437	26	.	.	PUNCT
taxlaw-2848	437	27	commission	commission	PROPN
taxlaw-2848	437	28	,	,	PUNCT
taxlaw-2848	437	29	http://ec.europa.eu/economy_finance/publications/pages/publication530_en.pdf	http://ec.europa.eu/economy_finance/publications/pages/publication530_en.pdf	PUNCT
taxlaw-2848	437	30	[	[	X
taxlaw-2848	437	31	perma.cc/wsg7-jj74	perma.cc/wsg7-jj74	PROPN
taxlaw-2848	437	32	]	]	X
taxlaw-2848	437	33	;	;	PUNCT
taxlaw-2848	437	34	michael	michael	PROPN
taxlaw-2848	437	35	devereux	devereux	PROPN
taxlaw-2848	437	36	,	,	PUNCT
taxlaw-2848	437	37	issues	issue	NOUN
taxlaw-2848	437	38	in	in	ADP
taxlaw-2848	437	39	the	the	DET
taxlaw-2848	437	40	design	design	NOUN
taxlaw-2848	437	41	of	of	ADP
taxlaw-2848	437	42	taxes	taxis	NOUN
taxlaw-2848	437	43	on	on	ADP
taxlaw-2848	437	44	corporate	corporate	ADJ
taxlaw-2848	437	45	profit	profit	NOUN
taxlaw-2848	437	46	,	,	PUNCT
taxlaw-2848	437	47	65	65	NUM
taxlaw-2848	437	48	natl	natl	NOUN
taxlaw-2848	437	49	.	.	PUNCT
taxlaw-2848	438	1	tax	tax	PROPN
taxlaw-2848	438	2	j.	j.	PROPN
taxlaw-2848	438	3	709–30	709–30	PROPN
taxlaw-2848	438	4	(	(	PUNCT
taxlaw-2848	438	5	2012	2012	NUM
taxlaw-2848	438	6	)	)	PUNCT
taxlaw-2848	438	7	;	;	PUNCT
taxlaw-2848	438	8	michael	michael	PROPN
taxlaw-2848	438	9	devereux	devereux	PROPN
taxlaw-2848	438	10	,	,	PUNCT
taxlaw-2848	438	11	rita	rita	PROPN
taxlaw-2848	438	12	de	de	PROPN
taxlaw-2848	438	13	la	la	PROPN
taxlaw-2848	438	14	feria	feria	PROPN
taxlaw-2848	438	15	et	et	PROPN
taxlaw-2848	438	16	al	al	PROPN
taxlaw-2848	438	17	.	.	PROPN
taxlaw-2848	438	18	,	,	PUNCT
taxlaw-2848	438	19	designing	design	VERB
taxlaw-2848	438	20	and	and	CCONJ
taxlaw-2848	438	21	implementing	implement	VERB
taxlaw-2848	438	22	a	a	DET
taxlaw-2848	438	23	destination	destination	NOUN
taxlaw-2848	438	24	-	-	PUNCT
taxlaw-2848	438	25	based	base	VERB
taxlaw-2848	438	26	corporate	corporate	ADJ
taxlaw-2848	438	27	tax	tax	NOUN
taxlaw-2848	438	28	,	,	PUNCT
taxlaw-2848	438	29	(	(	PUNCT
taxlaw-2848	438	30	oxford	oxford	PROPN
taxlaw-2848	438	31	u.	u.	PROPN
taxlaw-2848	438	32	ctr	ctr	PROPN
taxlaw-2848	438	33	.	.	PUNCT
taxlaw-2848	439	1	for	for	ADP
taxlaw-2848	439	2	bus	bus	NOUN
taxlaw-2848	439	3	.	.	PUNCT
taxlaw-2848	440	1	tax’n	tax’n	NUM
taxlaw-2848	440	2	,	,	PUNCT
taxlaw-2848	440	3	working	work	VERB
taxlaw-2848	440	4	paper	paper	NOUN
taxlaw-2848	440	5	no	no	INTJ
taxlaw-2848	440	6	.	.	PUNCT
taxlaw-2848	440	7	14/07	14/07	NUM
taxlaw-2848	440	8	,	,	PUNCT
taxlaw-2848	440	9	2014	2014	NUM
taxlaw-2848	440	10	)	)	PUNCT
taxlaw-2848	440	11	;	;	PUNCT
taxlaw-2848	440	12	alan	alan	PROPN
taxlaw-2848	440	13	j.	j.	PROPN
taxlaw-2848	440	14	auerbach	auerbach	PROPN
taxlaw-2848	440	15	,	,	PUNCT
taxlaw-2848	440	16	a	a	DET
taxlaw-2848	440	17	modern	modern	ADJ
taxlaw-2848	440	18	corporate	corporate	ADJ
taxlaw-2848	440	19	tax	tax	NOUN
taxlaw-2848	440	20	(	(	PUNCT
taxlaw-2848	440	21	2010	2010	NUM
taxlaw-2848	440	22	)	)	PUNCT
taxlaw-2848	440	23	;	;	PUNCT
taxlaw-2848	440	24	alan	alan	PROPN
taxlaw-2848	440	25	j.	j.	PROPN
taxlaw-2848	440	26	auerbach	auerbach	PROPN
taxlaw-2848	440	27	&	&	CCONJ
taxlaw-2848	440	28	michael	michael	PROPN
taxlaw-2848	440	29	p.	p.	PROPN
taxlaw-2848	440	30	devereux	devereux	PROPN
taxlaw-2848	440	31	,	,	PUNCT
taxlaw-2848	440	32	consumption	consumption	NOUN
taxlaw-2848	440	33	and	and	CCONJ
taxlaw-2848	440	34	cash	cash	NOUN
taxlaw-2848	440	35	-	-	PUNCT
taxlaw-2848	440	36	flow	flow	NOUN
taxlaw-2848	440	37	taxes	taxis	NOUN
taxlaw-2848	440	38	in	in	ADP
taxlaw-2848	440	39	an	an	DET
taxlaw-2848	440	40	international	international	ADJ
taxlaw-2848	440	41	setting	setting	NOUN
taxlaw-2848	440	42	(	(	PUNCT
taxlaw-2848	440	43	nber	nber	PROPN
taxlaw-2848	440	44	working	working	PROPN
taxlaw-2848	440	45	paper	paper	PROPN
taxlaw-2848	440	46	no	no	INTJ
taxlaw-2848	440	47	.	.	PROPN
taxlaw-2848	440	48	19579	19579	NUM
taxlaw-2848	440	49	,	,	PUNCT
taxlaw-2848	440	50	2013	2013	NUM
taxlaw-2848	440	51	)	)	PUNCT
taxlaw-2848	440	52	.	.	PUNCT
taxlaw-2848	441	1	30	30	NUM
taxlaw-2848	442	1	the	the	DET
taxlaw-2848	442	2	president	president	NOUN
taxlaw-2848	442	3	’s	’s	PART
taxlaw-2848	442	4	advisory	advisory	ADJ
taxlaw-2848	442	5	panel	panel	NOUN
taxlaw-2848	442	6	on	on	ADP
taxlaw-2848	442	7	federal	federal	ADJ
taxlaw-2848	442	8	tax	tax	NOUN
taxlaw-2848	442	9	reform	reform	NOUN
taxlaw-2848	442	10	,	,	PUNCT
taxlaw-2848	442	11	supra	supra	PROPN
taxlaw-2848	442	12	note	note	NOUN
taxlaw-2848	442	13	3	3	NUM
taxlaw-2848	442	14	.	.	NOUN
taxlaw-2848	442	15	31	31	NUM
taxlaw-2848	442	16	as	as	SCONJ
taxlaw-2848	442	17	noted	note	VERB
taxlaw-2848	442	18	,	,	PUNCT
taxlaw-2848	442	19	the	the	DET
taxlaw-2848	442	20	plan	plan	NOUN
taxlaw-2848	442	21	also	also	ADV
taxlaw-2848	442	22	includes	include	VERB
taxlaw-2848	442	23	a	a	DET
taxlaw-2848	442	24	benefit	benefit	NOUN
taxlaw-2848	442	25	for	for	ADP
taxlaw-2848	442	26	mortgage	mortgage	NOUN
taxlaw-2848	442	27	interest	interest	NOUN
taxlaw-2848	442	28	and	and	CCONJ
taxlaw-2848	442	29	the	the	DET
taxlaw-2848	442	30	purchase	purchase	NOUN
taxlaw-2848	442	31	of	of	ADP
taxlaw-2848	442	32	health	health	NOUN
taxlaw-2848	442	33	care	care	NOUN
taxlaw-2848	442	34	,	,	PUNCT
taxlaw-2848	442	35	retirement	retirement	NOUN
taxlaw-2848	442	36	savings	saving	NOUN
taxlaw-2848	442	37	provisions	provision	NOUN
taxlaw-2848	442	38	,	,	PUNCT
taxlaw-2848	442	39	and	and	CCONJ
taxlaw-2848	442	40	a	a	DET
taxlaw-2848	442	41	deduction	deduction	NOUN
taxlaw-2848	442	42	for	for	ADP
taxlaw-2848	442	43	charitable	charitable	ADJ
taxlaw-2848	442	44	donations	donation	NOUN
taxlaw-2848	442	45	.	.	PUNCT
taxlaw-2848	443	1	none	none	NOUN
taxlaw-2848	443	2	of	of	ADP
taxlaw-2848	443	3	these	these	PRON
taxlaw-2848	443	4	are	be	AUX
taxlaw-2848	443	5	in	in	ADP
taxlaw-2848	443	6	the	the	DET
taxlaw-2848	443	7	basic	basic	ADJ
taxlaw-2848	443	8	versions	version	NOUN
taxlaw-2848	443	9	of	of	ADP
taxlaw-2848	443	10	the	the	DET
taxlaw-2848	443	11	x	x	NOUN
taxlaw-2848	443	12	-	-	NOUN
taxlaw-2848	443	13	tax	tax	NOUN
taxlaw-2848	443	14	.	.	PUNCT
taxlaw-2848	444	1	2017	2017	NUM
taxlaw-2848	444	2	]	]	PUNCT
taxlaw-2848	444	3	a	a	DET
taxlaw-2848	444	4	guide	guide	NOUN
taxlaw-2848	444	5	to	to	ADP
taxlaw-2848	444	6	the	the	DET
taxlaw-2848	444	7	gop	gop	PROPN
taxlaw-2848	444	8	tax	tax	NOUN
taxlaw-2848	444	9	plan	plan	NOUN
taxlaw-2848	444	10	195	195	NUM
taxlaw-2848	444	11	although	although	SCONJ
taxlaw-2848	444	12	the	the	DET
taxlaw-2848	444	13	reasons	reason	NOUN
taxlaw-2848	444	14	for	for	ADP
taxlaw-2848	444	15	this	this	DET
taxlaw-2848	444	16	addition	addition	NOUN
taxlaw-2848	444	17	to	to	ADP
taxlaw-2848	444	18	the	the	DET
taxlaw-2848	444	19	destination	destination	NOUN
taxlaw-2848	444	20	-	-	PUNCT
taxlaw-2848	444	21	based	base	VERB
taxlaw-2848	444	22	x	x	NOUN
taxlaw-2848	444	23	-	-	NOUN
taxlaw-2848	444	24	tax	tax	NOUN
taxlaw-2848	444	25	are	be	AUX
taxlaw-2848	444	26	not	not	PART
taxlaw-2848	444	27	made	make	VERB
taxlaw-2848	444	28	explicit	explicit	ADJ
taxlaw-2848	444	29	,	,	PUNCT
taxlaw-2848	444	30	it	it	PRON
taxlaw-2848	444	31	seems	seem	VERB
taxlaw-2848	444	32	that	that	SCONJ
taxlaw-2848	444	33	the	the	DET
taxlaw-2848	444	34	panel	panel	NOUN
taxlaw-2848	444	35	members	member	NOUN
taxlaw-2848	444	36	were	be	AUX
taxlaw-2848	444	37	concerned	concerned	ADJ
taxlaw-2848	444	38	about	about	ADP
taxlaw-2848	444	39	appearances	appearance	NOUN
taxlaw-2848	444	40	.	.	PUNCT
taxlaw-2848	445	1	they	they	PRON
taxlaw-2848	445	2	showed	show	VERB
taxlaw-2848	445	3	in	in	ADP
taxlaw-2848	445	4	their	their	PRON
taxlaw-2848	445	5	study	study	NOUN
taxlaw-2848	445	6	of	of	ADP
taxlaw-2848	445	7	the	the	DET
taxlaw-2848	445	8	xtax	xtax	PROPN
taxlaw-2848	445	9	that	that	SCONJ
taxlaw-2848	445	10	,	,	PUNCT
taxlaw-2848	445	11	properly	properly	ADV
taxlaw-2848	445	12	structured	structure	VERB
taxlaw-2848	445	13	,	,	PUNCT
taxlaw-2848	445	14	the	the	DET
taxlaw-2848	445	15	x	x	NOUN
taxlaw-2848	445	16	-	-	NOUN
taxlaw-2848	445	17	tax	tax	NOUN
taxlaw-2848	445	18	can	can	AUX
taxlaw-2848	445	19	be	be	AUX
taxlaw-2848	445	20	revenue	revenue	NOUN
taxlaw-2848	445	21	and	and	CCONJ
taxlaw-2848	445	22	distributionally	distributionally	ADV
taxlaw-2848	445	23	neutral	neutral	ADJ
taxlaw-2848	445	24	.	.	PUNCT
taxlaw-2848	446	1	nevertheless	nevertheless	ADV
taxlaw-2848	446	2	,	,	PUNCT
taxlaw-2848	446	3	even	even	ADV
taxlaw-2848	446	4	if	if	SCONJ
taxlaw-2848	446	5	it	it	PRON
taxlaw-2848	446	6	is	be	AUX
taxlaw-2848	446	7	distributionally	distributionally	ADV
taxlaw-2848	446	8	neutral	neutral	ADJ
taxlaw-2848	446	9	,	,	PUNCT
taxlaw-2848	446	10	it	it	PRON
taxlaw-2848	446	11	would	would	AUX
taxlaw-2848	446	12	still	still	ADV
taxlaw-2848	446	13	allow	allow	VERB
taxlaw-2848	446	14	the	the	DET
taxlaw-2848	446	15	very	very	ADV
taxlaw-2848	446	16	wealthy	wealthy	ADJ
taxlaw-2848	446	17	to	to	PART
taxlaw-2848	446	18	pay	pay	VERB
taxlaw-2848	446	19	few	few	ADJ
taxlaw-2848	446	20	,	,	PUNCT
taxlaw-2848	446	21	if	if	SCONJ
taxlaw-2848	446	22	any	any	PRON
taxlaw-2848	446	23	,	,	PUNCT
taxlaw-2848	446	24	explicit	explicit	ADJ
taxlaw-2848	446	25	taxes	taxis	NOUN
taxlaw-2848	446	26	to	to	ADP
taxlaw-2848	446	27	the	the	DET
taxlaw-2848	446	28	government	government	NOUN
taxlaw-2848	446	29	.	.	PUNCT
taxlaw-2848	447	1	someone	someone	PRON
taxlaw-2848	447	2	who	who	PRON
taxlaw-2848	447	3	lived	live	VERB
taxlaw-2848	447	4	purely	purely	ADV
taxlaw-2848	447	5	off	off	ADP
taxlaw-2848	447	6	an	an	DET
taxlaw-2848	447	7	inheritance	inheritance	NOUN
taxlaw-2848	447	8	would	would	AUX
taxlaw-2848	447	9	receive	receive	VERB
taxlaw-2848	447	10	no	no	DET
taxlaw-2848	447	11	wage	wage	NOUN
taxlaw-2848	447	12	income	income	NOUN
taxlaw-2848	447	13	and	and	CCONJ
taxlaw-2848	447	14	,	,	PUNCT
taxlaw-2848	447	15	therefore	therefore	ADV
taxlaw-2848	447	16	,	,	PUNCT
taxlaw-2848	447	17	would	would	AUX
taxlaw-2848	447	18	not	not	PART
taxlaw-2848	447	19	have	have	VERB
taxlaw-2848	447	20	to	to	PART
taxlaw-2848	447	21	remit	remit	VERB
taxlaw-2848	447	22	any	any	DET
taxlaw-2848	447	23	taxes	taxis	NOUN
taxlaw-2848	447	24	.	.	PUNCT
taxlaw-2848	448	1	while	while	SCONJ
taxlaw-2848	448	2	such	such	DET
taxlaw-2848	448	3	a	a	DET
taxlaw-2848	448	4	person	person	NOUN
taxlaw-2848	448	5	would	would	AUX
taxlaw-2848	448	6	bear	bear	VERB
taxlaw-2848	448	7	taxes	taxis	NOUN
taxlaw-2848	448	8	because	because	SCONJ
taxlaw-2848	448	9	taxes	taxis	NOUN
taxlaw-2848	448	10	would	would	AUX
taxlaw-2848	448	11	be	be	AUX
taxlaw-2848	448	12	embedded	embed	VERB
taxlaw-2848	448	13	in	in	ADP
taxlaw-2848	448	14	the	the	DET
taxlaw-2848	448	15	price	price	NOUN
taxlaw-2848	448	16	of	of	ADP
taxlaw-2848	448	17	goods	good	NOUN
taxlaw-2848	448	18	that	that	PRON
taxlaw-2848	448	19	he	he	PRON
taxlaw-2848	448	20	purchased	purchase	VERB
taxlaw-2848	448	21	and	and	CCONJ
taxlaw-2848	448	22	because	because	SCONJ
taxlaw-2848	448	23	he	he	PRON
taxlaw-2848	448	24	may	may	AUX
taxlaw-2848	448	25	bear	bear	VERB
taxlaw-2848	448	26	a	a	DET
taxlaw-2848	448	27	large	large	ADJ
taxlaw-2848	448	28	transition	transition	NOUN
taxlaw-2848	448	29	tax	tax	NOUN
taxlaw-2848	448	30	,	,	PUNCT
taxlaw-2848	448	31	many	many	ADJ
taxlaw-2848	448	32	might	might	AUX
taxlaw-2848	448	33	view	view	VERB
taxlaw-2848	448	34	this	this	DET
taxlaw-2848	448	35	result	result	NOUN
taxlaw-2848	448	36	as	as	ADP
taxlaw-2848	448	37	unseemly	unseemly	ADJ
taxlaw-2848	448	38	,	,	PUNCT
taxlaw-2848	448	39	particularly	particularly	ADV
taxlaw-2848	448	40	in	in	ADP
taxlaw-2848	448	41	light	light	NOUN
taxlaw-2848	448	42	of	of	ADP
taxlaw-2848	448	43	concerns	concern	NOUN
taxlaw-2848	448	44	about	about	ADP
taxlaw-2848	448	45	the	the	DET
taxlaw-2848	448	46	growth	growth	NOUN
taxlaw-2848	448	47	of	of	ADP
taxlaw-2848	448	48	inequality	inequality	NOUN
taxlaw-2848	448	49	.	.	PUNCT
taxlaw-2848	449	1	as	as	SCONJ
taxlaw-2848	449	2	we	we	PRON
taxlaw-2848	449	3	will	will	AUX
taxlaw-2848	449	4	see	see	VERB
taxlaw-2848	449	5	when	when	SCONJ
taxlaw-2848	449	6	considering	consider	VERB
taxlaw-2848	449	7	the	the	DET
taxlaw-2848	449	8	implementation	implementation	NOUN
taxlaw-2848	449	9	of	of	ADP
taxlaw-2848	449	10	the	the	DET
taxlaw-2848	449	11	brady	brady	PROPN
taxlaw-2848	449	12	plan	plan	PROPN
taxlaw-2848	449	13	,	,	PUNCT
taxlaw-2848	449	14	it	it	PRON
taxlaw-2848	449	15	will	will	AUX
taxlaw-2848	449	16	be	be	AUX
taxlaw-2848	449	17	difficult	difficult	ADJ
taxlaw-2848	449	18	to	to	PART
taxlaw-2848	449	19	make	make	VERB
taxlaw-2848	449	20	the	the	DET
taxlaw-2848	449	21	combination	combination	NOUN
taxlaw-2848	449	22	of	of	ADP
taxlaw-2848	449	23	an	an	DET
taxlaw-2848	449	24	x	x	NOUN
taxlaw-2848	449	25	-	-	NOUN
taxlaw-2848	449	26	tax	tax	NOUN
taxlaw-2848	449	27	and	and	CCONJ
taxlaw-2848	449	28	a	a	DET
taxlaw-2848	449	29	flat	flat	ADJ
taxlaw-2848	449	30	rate	rate	NOUN
taxlaw-2848	449	31	tax	tax	NOUN
taxlaw-2848	449	32	on	on	ADP
taxlaw-2848	449	33	capital	capital	NOUN
taxlaw-2848	449	34	at	at	ADP
taxlaw-2848	449	35	the	the	DET
taxlaw-2848	449	36	individual	individual	ADJ
taxlaw-2848	449	37	level	level	NOUN
taxlaw-2848	449	38	work	work	NOUN
taxlaw-2848	449	39	.	.	PUNCT
taxlaw-2848	450	1	a	a	DET
taxlaw-2848	450	2	tax	tax	NOUN
taxlaw-2848	450	3	on	on	ADP
taxlaw-2848	450	4	capital	capital	NOUN
taxlaw-2848	450	5	income	income	NOUN
taxlaw-2848	450	6	has	have	VERB
taxlaw-2848	450	7	to	to	PART
taxlaw-2848	450	8	tax	tax	VERB
taxlaw-2848	450	9	the	the	DET
taxlaw-2848	450	10	current	current	ADJ
taxlaw-2848	450	11	return	return	NOUN
taxlaw-2848	450	12	to	to	ADP
taxlaw-2848	450	13	investments	investment	NOUN
taxlaw-2848	450	14	.	.	PUNCT
taxlaw-2848	451	1	current	current	ADJ
taxlaw-2848	451	2	law	law	NOUN
taxlaw-2848	451	3	allows	allow	VERB
taxlaw-2848	451	4	some	some	DET
taxlaw-2848	451	5	deferral	deferral	NOUN
taxlaw-2848	451	6	because	because	SCONJ
taxlaw-2848	451	7	it	it	PRON
taxlaw-2848	451	8	waits	wait	VERB
taxlaw-2848	451	9	to	to	PART
taxlaw-2848	451	10	impose	impose	VERB
taxlaw-2848	451	11	tax	tax	NOUN
taxlaw-2848	451	12	until	until	SCONJ
taxlaw-2848	451	13	income	income	NOUN
taxlaw-2848	451	14	has	have	AUX
taxlaw-2848	451	15	been	be	AUX
taxlaw-2848	451	16	realized	realize	VERB
taxlaw-2848	451	17	,	,	PUNCT
taxlaw-2848	451	18	but	but	CCONJ
taxlaw-2848	451	19	it	it	PRON
taxlaw-2848	451	20	also	also	ADV
taxlaw-2848	451	21	has	have	VERB
taxlaw-2848	451	22	a	a	DET
taxlaw-2848	451	23	large	large	ADJ
taxlaw-2848	451	24	number	number	NOUN
taxlaw-2848	451	25	of	of	ADP
taxlaw-2848	451	26	provisions	provision	NOUN
taxlaw-2848	451	27	designed	design	VERB
taxlaw-2848	451	28	to	to	PART
taxlaw-2848	451	29	limit	limit	VERB
taxlaw-2848	451	30	deferral	deferral	NOUN
taxlaw-2848	451	31	.	.	PUNCT
taxlaw-2848	452	1	one	one	NUM
taxlaw-2848	452	2	of	of	ADP
taxlaw-2848	452	3	the	the	DET
taxlaw-2848	452	4	most	most	ADV
taxlaw-2848	452	5	important	important	ADJ
taxlaw-2848	452	6	anti	anti	ADJ
taxlaw-2848	452	7	-	-	ADJ
taxlaw-2848	452	8	deferral	deferral	ADJ
taxlaw-2848	452	9	mechanisms	mechanism	NOUN
taxlaw-2848	452	10	in	in	ADP
taxlaw-2848	452	11	current	current	ADJ
taxlaw-2848	452	12	law	law	NOUN
taxlaw-2848	452	13	is	be	AUX
taxlaw-2848	452	14	the	the	DET
taxlaw-2848	452	15	corporate	corporate	ADJ
taxlaw-2848	452	16	income	income	NOUN
taxlaw-2848	452	17	tax	tax	NOUN
taxlaw-2848	452	18	.	.	PUNCT
taxlaw-2848	453	1	if	if	SCONJ
taxlaw-2848	453	2	an	an	DET
taxlaw-2848	453	3	individual	individual	NOUN
taxlaw-2848	453	4	buys	buy	VERB
taxlaw-2848	453	5	stock	stock	NOUN
taxlaw-2848	453	6	,	,	PUNCT
taxlaw-2848	453	7	he	he	PRON
taxlaw-2848	453	8	is	be	AUX
taxlaw-2848	453	9	not	not	PART
taxlaw-2848	453	10	taxed	tax	VERB
taxlaw-2848	453	11	until	until	SCONJ
taxlaw-2848	453	12	dividends	dividend	NOUN
taxlaw-2848	453	13	are	be	AUX
taxlaw-2848	453	14	paid	pay	VERB
taxlaw-2848	453	15	or	or	CCONJ
taxlaw-2848	453	16	he	he	PRON
taxlaw-2848	453	17	sells	sell	VERB
taxlaw-2848	453	18	the	the	DET
taxlaw-2848	453	19	stock	stock	NOUN
taxlaw-2848	453	20	,	,	PUNCT
taxlaw-2848	453	21	creating	create	VERB
taxlaw-2848	453	22	the	the	DET
taxlaw-2848	453	23	potential	potential	NOUN
taxlaw-2848	453	24	for	for	ADP
taxlaw-2848	453	25	deferral	deferral	NOUN
taxlaw-2848	453	26	.	.	PUNCT
taxlaw-2848	454	1	the	the	DET
taxlaw-2848	454	2	corporate	corporate	ADJ
taxlaw-2848	454	3	income	income	NOUN
taxlaw-2848	454	4	tax	tax	NOUN
taxlaw-2848	454	5	,	,	PUNCT
taxlaw-2848	454	6	however	however	ADV
taxlaw-2848	454	7	,	,	PUNCT
taxlaw-2848	454	8	taxes	tax	VERB
taxlaw-2848	454	9	the	the	DET
taxlaw-2848	454	10	current	current	ADJ
taxlaw-2848	454	11	returns	return	NOUN
taxlaw-2848	454	12	to	to	ADP
taxlaw-2848	454	13	the	the	DET
taxlaw-2848	454	14	investment	investment	NOUN
taxlaw-2848	454	15	,	,	PUNCT
taxlaw-2848	454	16	thereby	thereby	ADV
taxlaw-2848	454	17	reducing	reduce	VERB
taxlaw-2848	454	18	or	or	CCONJ
taxlaw-2848	454	19	eliminating	eliminate	VERB
taxlaw-2848	454	20	the	the	DET
taxlaw-2848	454	21	deferral	deferral	NOUN
taxlaw-2848	454	22	.	.	PUNCT
taxlaw-2848	455	1	if	if	SCONJ
taxlaw-2848	455	2	businesses	business	NOUN
taxlaw-2848	455	3	are	be	AUX
taxlaw-2848	455	4	taxed	tax	VERB
taxlaw-2848	455	5	on	on	ADP
taxlaw-2848	455	6	a	a	DET
taxlaw-2848	455	7	cash	cash	NOUN
taxlaw-2848	455	8	-	-	PUNCT
taxlaw-2848	455	9	flow	flow	NOUN
taxlaw-2848	455	10	basis	basis	NOUN
taxlaw-2848	455	11	,	,	PUNCT
taxlaw-2848	455	12	they	they	PRON
taxlaw-2848	455	13	allow	allow	VERB
taxlaw-2848	455	14	deferral	deferral	ADJ
taxlaw-2848	455	15	by	by	ADP
taxlaw-2848	455	16	design	design	NOUN
taxlaw-2848	455	17	:	:	PUNCT
taxlaw-2848	455	18	because	because	SCONJ
taxlaw-2848	455	19	businesses	business	NOUN
taxlaw-2848	455	20	deduct	deduct	VERB
taxlaw-2848	455	21	the	the	DET
taxlaw-2848	455	22	cost	cost	NOUN
taxlaw-2848	455	23	of	of	ADP
taxlaw-2848	455	24	investments	investment	NOUN
taxlaw-2848	455	25	,	,	PUNCT
taxlaw-2848	455	26	the	the	DET
taxlaw-2848	455	27	returns	return	NOUN
taxlaw-2848	455	28	to	to	ADP
taxlaw-2848	455	29	investment	investment	NOUN
taxlaw-2848	455	30	are	be	AUX
taxlaw-2848	455	31	not	not	PART
taxlaw-2848	455	32	taxed	tax	VERB
taxlaw-2848	455	33	.	.	PUNCT
taxlaw-2848	456	1	keeping	keep	VERB
taxlaw-2848	456	2	money	money	NOUN
taxlaw-2848	456	3	in	in	ADP
taxlaw-2848	456	4	a	a	DET
taxlaw-2848	456	5	business	business	NOUN
taxlaw-2848	456	6	,	,	PUNCT
taxlaw-2848	456	7	therefore	therefore	ADV
taxlaw-2848	456	8	,	,	PUNCT
taxlaw-2848	456	9	gives	give	VERB
taxlaw-2848	456	10	indefinite	indefinite	ADJ
taxlaw-2848	456	11	deferral	deferral	ADJ
taxlaw-2848	456	12	.	.	PUNCT
taxlaw-2848	457	1	the	the	DET
taxlaw-2848	457	2	mere	mere	ADJ
taxlaw-2848	457	3	purchase	purchase	NOUN
taxlaw-2848	457	4	of	of	ADP
taxlaw-2848	457	5	a	a	DET
taxlaw-2848	457	6	share	share	NOUN
taxlaw-2848	457	7	of	of	ADP
taxlaw-2848	457	8	stock	stock	NOUN
taxlaw-2848	457	9	becomes	become	VERB
taxlaw-2848	457	10	a	a	DET
taxlaw-2848	457	11	tax	tax	NOUN
taxlaw-2848	457	12	shelter	shelter	NOUN
taxlaw-2848	457	13	.	.	PUNCT
taxlaw-2848	458	1	g.	g.	PROPN
taxlaw-2848	458	2	the	the	DET
taxlaw-2848	458	3	brady	brady	PROPN
taxlaw-2848	458	4	plan	plan	NOUN
taxlaw-2848	458	5	at	at	ADP
taxlaw-2848	458	6	this	this	DET
taxlaw-2848	458	7	point	point	NOUN
taxlaw-2848	458	8	,	,	PUNCT
taxlaw-2848	458	9	the	the	DET
taxlaw-2848	458	10	connection	connection	NOUN
taxlaw-2848	458	11	to	to	ADP
taxlaw-2848	458	12	the	the	DET
taxlaw-2848	458	13	brady	brady	PROPN
taxlaw-2848	458	14	plan	plan	NOUN
taxlaw-2848	458	15	should	should	AUX
taxlaw-2848	458	16	be	be	AUX
taxlaw-2848	458	17	clear	clear	ADJ
taxlaw-2848	458	18	:	:	PUNCT
taxlaw-2848	458	19	the	the	DET
taxlaw-2848	458	20	brady	brady	PROPN
taxlaw-2848	458	21	plan	plan	NOUN
taxlaw-2848	458	22	is	be	AUX
taxlaw-2848	458	23	the	the	DET
taxlaw-2848	458	24	growth	growth	NOUN
taxlaw-2848	458	25	and	and	CCONJ
taxlaw-2848	458	26	investment	investment	NOUN
taxlaw-2848	458	27	tax	tax	NOUN
taxlaw-2848	458	28	plan	plan	NOUN
taxlaw-2848	458	29	with	with	ADP
taxlaw-2848	458	30	minor	minor	ADJ
taxlaw-2848	458	31	modifications	modification	NOUN
taxlaw-2848	458	32	(	(	PUNCT
taxlaw-2848	458	33	plus	plus	CCONJ
taxlaw-2848	458	34	,	,	PUNCT
taxlaw-2848	458	35	as	as	SCONJ
taxlaw-2848	458	36	was	be	AUX
taxlaw-2848	458	37	mentioned	mention	VERB
taxlaw-2848	458	38	,	,	PUNCT
taxlaw-2848	458	39	there	there	PRON
taxlaw-2848	458	40	are	be	VERB
taxlaw-2848	458	41	some	some	DET
taxlaw-2848	458	42	statements	statement	NOUN
taxlaw-2848	458	43	in	in	ADP
taxlaw-2848	458	44	the	the	DET
taxlaw-2848	458	45	brady	brady	PROPN
taxlaw-2848	458	46	plan	plan	NOUN
taxlaw-2848	458	47	which	which	PRON
taxlaw-2848	458	48	are	be	AUX
taxlaw-2848	458	49	inconsistent	inconsistent	ADJ
taxlaw-2848	458	50	with	with	ADP
taxlaw-2848	458	51	this	this	DET
taxlaw-2848	458	52	approach	approach	NOUN
taxlaw-2848	458	53	but	but	CCONJ
taxlaw-2848	458	54	it	it	PRON
taxlaw-2848	458	55	is	be	AUX
taxlaw-2848	458	56	not	not	PART
taxlaw-2848	458	57	clear	clear	ADJ
taxlaw-2848	458	58	what	what	PRON
taxlaw-2848	458	59	to	to	PART
taxlaw-2848	458	60	make	make	VERB
taxlaw-2848	458	61	of	of	ADP
taxlaw-2848	458	62	them	they	PRON
taxlaw-2848	458	63	)	)	PUNCT
taxlaw-2848	458	64	.	.	PUNCT
taxlaw-2848	459	1	it	it	PRON
taxlaw-2848	459	2	is	be	AUX
taxlaw-2848	459	3	time	time	NOUN
taxlaw-2848	459	4	,	,	PUNCT
taxlaw-2848	459	5	therefore	therefore	ADV
taxlaw-2848	459	6	,	,	PUNCT
taxlaw-2848	459	7	to	to	PART
taxlaw-2848	459	8	consider	consider	VERB
taxlaw-2848	459	9	the	the	DET
taxlaw-2848	459	10	implementation	implementation	NOUN
taxlaw-2848	459	11	of	of	ADP
taxlaw-2848	459	12	the	the	DET
taxlaw-2848	459	13	brady	brady	PROPN
taxlaw-2848	459	14	plan	plan	PROPN
taxlaw-2848	459	15	.	.	PUNCT
taxlaw-2848	460	1	iv	iv	X
taxlaw-2848	460	2	.	.	PUNCT
taxlaw-2848	460	3	issues	issue	NOUN
taxlaw-2848	460	4	and	and	CCONJ
taxlaw-2848	460	5	problems	problem	NOUN
taxlaw-2848	460	6	with	with	ADP
taxlaw-2848	460	7	the	the	DET
taxlaw-2848	460	8	brady	brady	PROPN
taxlaw-2848	460	9	plan	plan	VERB
taxlaw-2848	460	10	the	the	DET
taxlaw-2848	460	11	discussion	discussion	NOUN
taxlaw-2848	460	12	above	above	ADP
taxlaw-2848	460	13	shows	show	VERB
taxlaw-2848	460	14	that	that	SCONJ
taxlaw-2848	460	15	the	the	DET
taxlaw-2848	460	16	brady	brady	PROPN
taxlaw-2848	460	17	plan	plan	NOUN
taxlaw-2848	460	18	is	be	AUX
taxlaw-2848	460	19	based	base	VERB
taxlaw-2848	460	20	on	on	ADP
taxlaw-2848	460	21	a	a	DET
taxlaw-2848	460	22	long	long	ADJ
taxlaw-2848	460	23	history	history	NOUN
taxlaw-2848	460	24	of	of	ADP
taxlaw-2848	460	25	thought	thought	NOUN
taxlaw-2848	460	26	and	and	CCONJ
taxlaw-2848	460	27	research	research	NOUN
taxlaw-2848	460	28	on	on	ADP
taxlaw-2848	460	29	consumption	consumption	NOUN
taxlaw-2848	460	30	taxes	taxis	NOUN
taxlaw-2848	460	31	.	.	PUNCT
taxlaw-2848	461	1	even	even	ADV
taxlaw-2848	461	2	the	the	DET
taxlaw-2848	461	3	purest	purest	NOUN
taxlaw-2848	461	4	of	of	ADP
taxlaw-2848	461	5	these	these	DET
taxlaw-2848	461	6	systems	system	NOUN
taxlaw-2848	461	7	has	have	VERB
taxlaw-2848	461	8	a	a	DET
taxlaw-2848	461	9	number	number	NOUN
taxlaw-2848	461	10	of	of	ADP
taxlaw-2848	461	11	problems	problem	NOUN
taxlaw-2848	461	12	,	,	PUNCT
taxlaw-2848	461	13	however	however	ADV
taxlaw-2848	461	14	.	.	PUNCT
taxlaw-2848	462	1	moreover	moreover	ADV
taxlaw-2848	462	2	,	,	PUNCT
taxlaw-2848	462	3	parts	part	NOUN
taxlaw-2848	462	4	of	of	ADP
taxlaw-2848	462	5	the	the	DET
taxlaw-2848	462	6	brady	brady	PROPN
taxlaw-2848	462	7	plan	plan	NOUN
taxlaw-2848	462	8	seem	seem	VERB
taxlaw-2848	462	9	potentially	potentially	ADV
taxlaw-2848	462	10	inconsistent	inconsistent	ADJ
taxlaw-2848	462	11	with	with	ADP
taxlaw-2848	462	12	196	196	NUM
taxlaw-2848	462	13	columbia	columbia	PROPN
taxlaw-2848	462	14	journal	journal	PROPN
taxlaw-2848	462	15	of	of	ADP
taxlaw-2848	462	16	tax	tax	NOUN
taxlaw-2848	462	17	law	law	NOUN
taxlaw-2848	463	1	[	[	X
taxlaw-2848	463	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	463	3	these	these	DET
taxlaw-2848	463	4	systems	system	NOUN
taxlaw-2848	463	5	,	,	PUNCT
taxlaw-2848	463	6	and	and	CCONJ
taxlaw-2848	463	7	most	most	ADJ
taxlaw-2848	463	8	if	if	SCONJ
taxlaw-2848	463	9	not	not	PART
taxlaw-2848	463	10	all	all	PRON
taxlaw-2848	463	11	of	of	ADP
taxlaw-2848	463	12	these	these	DET
taxlaw-2848	463	13	inconsistencies	inconsistency	NOUN
taxlaw-2848	463	14	generate	generate	VERB
taxlaw-2848	463	15	yet	yet	ADV
taxlaw-2848	463	16	additional	additional	ADJ
taxlaw-2848	463	17	problems	problem	NOUN
taxlaw-2848	463	18	.	.	PUNCT
taxlaw-2848	464	1	in	in	ADP
taxlaw-2848	464	2	the	the	DET
taxlaw-2848	464	3	sections	section	NOUN
taxlaw-2848	464	4	that	that	PRON
taxlaw-2848	464	5	follow	follow	VERB
taxlaw-2848	464	6	,	,	PUNCT
taxlaw-2848	464	7	i	i	PRON
taxlaw-2848	464	8	discuss	discuss	VERB
taxlaw-2848	464	9	the	the	DET
taxlaw-2848	464	10	eight	eight	NUM
taxlaw-2848	464	11	most	most	ADV
taxlaw-2848	464	12	central	central	ADJ
taxlaw-2848	464	13	implementation	implementation	NOUN
taxlaw-2848	464	14	problems	problem	NOUN
taxlaw-2848	464	15	that	that	PRON
taxlaw-2848	464	16	i	i	PRON
taxlaw-2848	464	17	see	see	VERB
taxlaw-2848	464	18	in	in	ADP
taxlaw-2848	464	19	the	the	DET
taxlaw-2848	464	20	brady	brady	PROPN
taxlaw-2848	464	21	plan	plan	PROPN
taxlaw-2848	464	22	.	.	PUNCT
taxlaw-2848	465	1	there	there	PRON
taxlaw-2848	465	2	are	be	VERB
taxlaw-2848	465	3	likely	likely	ADV
taxlaw-2848	465	4	many	many	ADJ
taxlaw-2848	465	5	other	other	ADJ
taxlaw-2848	465	6	issues	issue	NOUN
taxlaw-2848	465	7	that	that	PRON
taxlaw-2848	465	8	will	will	AUX
taxlaw-2848	465	9	also	also	ADV
taxlaw-2848	465	10	have	have	VERB
taxlaw-2848	465	11	to	to	PART
taxlaw-2848	465	12	be	be	AUX
taxlaw-2848	465	13	resolved	resolve	VERB
taxlaw-2848	465	14	as	as	SCONJ
taxlaw-2848	465	15	the	the	DET
taxlaw-2848	465	16	legislation	legislation	NOUN
taxlaw-2848	465	17	moves	move	VERB
taxlaw-2848	465	18	forward	forward	ADV
taxlaw-2848	465	19	.	.	PUNCT
taxlaw-2848	466	1	a.	a.	NOUN
taxlaw-2848	466	2	design	design	NOUN
taxlaw-2848	466	3	of	of	ADP
taxlaw-2848	466	4	the	the	DET
taxlaw-2848	466	5	business	business	NOUN
taxlaw-2848	466	6	tax	tax	NOUN
taxlaw-2848	466	7	as	as	SCONJ
taxlaw-2848	466	8	noted	note	VERB
taxlaw-2848	466	9	,	,	PUNCT
taxlaw-2848	466	10	there	there	PRON
taxlaw-2848	466	11	are	be	VERB
taxlaw-2848	466	12	a	a	DET
taxlaw-2848	466	13	number	number	NOUN
taxlaw-2848	466	14	of	of	ADP
taxlaw-2848	466	15	statements	statement	NOUN
taxlaw-2848	466	16	in	in	ADP
taxlaw-2848	466	17	the	the	DET
taxlaw-2848	466	18	description	description	NOUN
taxlaw-2848	466	19	of	of	ADP
taxlaw-2848	466	20	the	the	DET
taxlaw-2848	466	21	business	business	NOUN
taxlaw-2848	466	22	-	-	PUNCT
taxlaw-2848	466	23	level	level	NOUN
taxlaw-2848	466	24	tax	tax	NOUN
taxlaw-2848	466	25	that	that	PRON
taxlaw-2848	466	26	seem	seem	VERB
taxlaw-2848	466	27	inconsistent	inconsistent	ADJ
taxlaw-2848	466	28	with	with	ADP
taxlaw-2848	466	29	the	the	DET
taxlaw-2848	466	30	basic	basic	ADJ
taxlaw-2848	466	31	structure	structure	NOUN
taxlaw-2848	466	32	of	of	ADP
taxlaw-2848	466	33	an	an	DET
taxlaw-2848	466	34	r	r	NOUN
taxlaw-2848	466	35	-	-	PUNCT
taxlaw-2848	466	36	based	base	VERB
taxlaw-2848	466	37	cash	cash	NOUN
taxlaw-2848	466	38	-	-	PUNCT
taxlaw-2848	466	39	flow	flow	NOUN
taxlaw-2848	466	40	tax	tax	NOUN
taxlaw-2848	466	41	.	.	PUNCT
taxlaw-2848	467	1	if	if	SCONJ
taxlaw-2848	467	2	these	these	DET
taxlaw-2848	467	3	statements	statement	NOUN
taxlaw-2848	467	4	are	be	AUX
taxlaw-2848	467	5	inadvertent	inadvertent	ADJ
taxlaw-2848	467	6	,	,	PUNCT
taxlaw-2848	467	7	they	they	PRON
taxlaw-2848	467	8	should	should	AUX
taxlaw-2848	467	9	be	be	AUX
taxlaw-2848	467	10	fixed	fix	VERB
taxlaw-2848	467	11	.	.	PUNCT
taxlaw-2848	468	1	if	if	SCONJ
taxlaw-2848	468	2	they	they	PRON
taxlaw-2848	468	3	are	be	AUX
taxlaw-2848	468	4	not	not	PART
taxlaw-2848	468	5	inadvertent	inadvertent	ADJ
taxlaw-2848	468	6	,	,	PUNCT
taxlaw-2848	468	7	for	for	ADP
taxlaw-2848	468	8	the	the	DET
taxlaw-2848	468	9	most	most	ADJ
taxlaw-2848	468	10	part	part	NOUN
taxlaw-2848	468	11	they	they	PRON
taxlaw-2848	468	12	are	be	AUX
taxlaw-2848	468	13	bad	bad	ADJ
taxlaw-2848	468	14	choices	choice	NOUN
taxlaw-2848	468	15	and	and	CCONJ
taxlaw-2848	468	16	should	should	AUX
taxlaw-2848	468	17	be	be	AUX
taxlaw-2848	468	18	reconsidered	reconsider	VERB
taxlaw-2848	468	19	.	.	PUNCT
taxlaw-2848	469	1	inconsistent	inconsistent	ADJ
taxlaw-2848	469	2	expensing	expense	VERB
taxlaw-2848	469	3	there	there	PRON
taxlaw-2848	469	4	are	be	VERB
taxlaw-2848	469	5	a	a	DET
taxlaw-2848	469	6	number	number	NOUN
taxlaw-2848	469	7	of	of	ADP
taxlaw-2848	469	8	statements	statement	NOUN
taxlaw-2848	469	9	that	that	PRON
taxlaw-2848	469	10	indicate	indicate	VERB
taxlaw-2848	469	11	that	that	SCONJ
taxlaw-2848	469	12	the	the	DET
taxlaw-2848	469	13	plan	plan	NOUN
taxlaw-2848	469	14	would	would	AUX
taxlaw-2848	469	15	not	not	PART
taxlaw-2848	469	16	truly	truly	ADV
taxlaw-2848	469	17	be	be	AUX
taxlaw-2848	469	18	a	a	DET
taxlaw-2848	469	19	cash	cash	NOUN
taxlaw-2848	469	20	-	-	PUNCT
taxlaw-2848	469	21	flow	flow	NOUN
taxlaw-2848	469	22	tax	tax	NOUN
taxlaw-2848	469	23	.	.	PUNCT
taxlaw-2848	470	1	the	the	DET
taxlaw-2848	470	2	two	two	NUM
taxlaw-2848	470	3	most	most	ADV
taxlaw-2848	470	4	prominent	prominent	ADJ
taxlaw-2848	470	5	are	be	AUX
taxlaw-2848	470	6	(	(	PUNCT
taxlaw-2848	470	7	1	1	NUM
taxlaw-2848	470	8	)	)	PUNCT
taxlaw-2848	470	9	the	the	DET
taxlaw-2848	470	10	explicit	explicit	ADJ
taxlaw-2848	470	11	statement	statement	NOUN
taxlaw-2848	470	12	that	that	SCONJ
taxlaw-2848	470	13	purchases	purchase	NOUN
taxlaw-2848	470	14	of	of	ADP
taxlaw-2848	470	15	land	land	NOUN
taxlaw-2848	470	16	would	would	AUX
taxlaw-2848	470	17	not	not	PART
taxlaw-2848	470	18	be	be	AUX
taxlaw-2848	470	19	expensed	expense	VERB
taxlaw-2848	470	20	and	and	CCONJ
taxlaw-2848	470	21	(	(	PUNCT
taxlaw-2848	470	22	2	2	X
taxlaw-2848	470	23	)	)	PUNCT
taxlaw-2848	470	24	the	the	DET
taxlaw-2848	470	25	statement	statement	NOUN
taxlaw-2848	470	26	that	that	SCONJ
taxlaw-2848	470	27	the	the	DET
taxlaw-2848	470	28	lifo	lifo	NOUN
taxlaw-2848	470	29	inventory	inventory	NOUN
taxlaw-2848	470	30	method	method	NOUN
taxlaw-2848	470	31	would	would	AUX
taxlaw-2848	470	32	be	be	AUX
taxlaw-2848	470	33	retained	retain	VERB
taxlaw-2848	470	34	.	.	PUNCT
taxlaw-2848	471	1	in	in	ADP
taxlaw-2848	471	2	a	a	DET
taxlaw-2848	471	3	cash	cash	NOUN
taxlaw-2848	471	4	-	-	PUNCT
taxlaw-2848	471	5	flow	flow	NOUN
taxlaw-2848	471	6	system	system	NOUN
taxlaw-2848	471	7	,	,	PUNCT
taxlaw-2848	471	8	all	all	DET
taxlaw-2848	471	9	non	non	ADJ
taxlaw-2848	471	10	-	-	ADJ
taxlaw-2848	471	11	financial	financial	ADJ
taxlaw-2848	471	12	outflows	outflow	NOUN
taxlaw-2848	471	13	are	be	AUX
taxlaw-2848	471	14	deductible	deductible	ADJ
taxlaw-2848	471	15	,	,	PUNCT
taxlaw-2848	471	16	including	include	VERB
taxlaw-2848	471	17	purchases	purchase	NOUN
taxlaw-2848	471	18	of	of	ADP
taxlaw-2848	471	19	land	land	NOUN
taxlaw-2848	471	20	and	and	CCONJ
taxlaw-2848	471	21	purchases	purchase	NOUN
taxlaw-2848	471	22	of	of	ADP
taxlaw-2848	471	23	inventory	inventory	NOUN
taxlaw-2848	471	24	.	.	PUNCT
taxlaw-2848	472	1	it	it	PRON
taxlaw-2848	472	2	makes	make	VERB
taxlaw-2848	472	3	no	no	DET
taxlaw-2848	472	4	sense	sense	NOUN
taxlaw-2848	472	5	to	to	PART
taxlaw-2848	472	6	deny	deny	VERB
taxlaw-2848	472	7	deductions	deduction	NOUN
taxlaw-2848	472	8	for	for	ADP
taxlaw-2848	472	9	purchase	purchase	NOUN
taxlaw-2848	472	10	of	of	ADP
taxlaw-2848	472	11	land	land	NOUN
taxlaw-2848	472	12	and	and	CCONJ
taxlaw-2848	472	13	of	of	ADP
taxlaw-2848	472	14	inventory	inventory	NOUN
taxlaw-2848	472	15	while	while	SCONJ
taxlaw-2848	472	16	allowing	allow	VERB
taxlaw-2848	472	17	a	a	DET
taxlaw-2848	472	18	deduction	deduction	NOUN
taxlaw-2848	472	19	for	for	ADP
taxlaw-2848	472	20	the	the	DET
taxlaw-2848	472	21	purchase	purchase	NOUN
taxlaw-2848	472	22	of	of	ADP
taxlaw-2848	472	23	other	other	ADJ
taxlaw-2848	472	24	capital	capital	NOUN
taxlaw-2848	472	25	items	item	NOUN
taxlaw-2848	472	26	.	.	PUNCT
taxlaw-2848	473	1	if	if	SCONJ
taxlaw-2848	473	2	some	some	DET
taxlaw-2848	473	3	purchases	purchase	NOUN
taxlaw-2848	473	4	are	be	AUX
taxlaw-2848	473	5	taxed	tax	VERB
taxlaw-2848	473	6	on	on	ADP
taxlaw-2848	473	7	a	a	DET
taxlaw-2848	473	8	cash	cash	NOUN
taxlaw-2848	473	9	-	-	PUNCT
taxlaw-2848	473	10	flow	flow	NOUN
taxlaw-2848	473	11	basis	basis	NOUN
taxlaw-2848	473	12	and	and	CCONJ
taxlaw-2848	473	13	others	other	NOUN
taxlaw-2848	473	14	are	be	AUX
taxlaw-2848	473	15	taxed	tax	VERB
taxlaw-2848	473	16	on	on	ADP
taxlaw-2848	473	17	a	a	DET
taxlaw-2848	473	18	traditional	traditional	ADJ
taxlaw-2848	473	19	income	income	NOUN
taxlaw-2848	473	20	tax	tax	NOUN
taxlaw-2848	473	21	basis	basis	NOUN
taxlaw-2848	473	22	,	,	PUNCT
taxlaw-2848	473	23	the	the	DET
taxlaw-2848	473	24	effective	effective	ADJ
taxlaw-2848	473	25	tax	tax	NOUN
taxlaw-2848	473	26	rate	rate	NOUN
taxlaw-2848	473	27	on	on	ADP
taxlaw-2848	473	28	different	different	ADJ
taxlaw-2848	473	29	types	type	NOUN
taxlaw-2848	473	30	of	of	ADP
taxlaw-2848	473	31	investments	investment	NOUN
taxlaw-2848	473	32	will	will	AUX
taxlaw-2848	473	33	be	be	AUX
taxlaw-2848	473	34	different	different	ADJ
taxlaw-2848	473	35	.	.	PUNCT
taxlaw-2848	474	1	for	for	ADP
taxlaw-2848	474	2	example	example	NOUN
taxlaw-2848	474	3	,	,	PUNCT
taxlaw-2848	474	4	if	if	SCONJ
taxlaw-2848	474	5	land	land	NOUN
taxlaw-2848	474	6	is	be	AUX
taxlaw-2848	474	7	taxed	tax	VERB
taxlaw-2848	474	8	on	on	ADP
taxlaw-2848	474	9	a	a	DET
taxlaw-2848	474	10	traditional	traditional	ADJ
taxlaw-2848	474	11	income	income	NOUN
taxlaw-2848	474	12	tax	tax	NOUN
taxlaw-2848	474	13	basis	basis	NOUN
taxlaw-2848	474	14	but	but	CCONJ
taxlaw-2848	474	15	machines	machine	NOUN
taxlaw-2848	474	16	and	and	CCONJ
taxlaw-2848	474	17	buildings	building	NOUN
taxlaw-2848	474	18	are	be	AUX
taxlaw-2848	474	19	taxed	tax	VERB
taxlaw-2848	474	20	on	on	ADP
taxlaw-2848	474	21	a	a	DET
taxlaw-2848	474	22	cash	cash	NOUN
taxlaw-2848	474	23	-	-	PUNCT
taxlaw-2848	474	24	flow	flow	NOUN
taxlaw-2848	474	25	basis	basis	NOUN
taxlaw-2848	474	26	,	,	PUNCT
taxlaw-2848	474	27	the	the	DET
taxlaw-2848	474	28	effective	effective	ADJ
taxlaw-2848	474	29	tax	tax	NOUN
taxlaw-2848	474	30	rate	rate	NOUN
taxlaw-2848	474	31	on	on	ADP
taxlaw-2848	474	32	land	land	NOUN
taxlaw-2848	474	33	will	will	AUX
taxlaw-2848	474	34	be	be	AUX
taxlaw-2848	474	35	higher	high	ADJ
taxlaw-2848	474	36	than	than	ADP
taxlaw-2848	474	37	on	on	ADP
taxlaw-2848	474	38	machines	machine	NOUN
taxlaw-2848	474	39	or	or	CCONJ
taxlaw-2848	474	40	buildings	building	NOUN
taxlaw-2848	474	41	.	.	PUNCT
taxlaw-2848	475	1	this	this	PRON
taxlaw-2848	475	2	will	will	AUX
taxlaw-2848	475	3	distort	distort	VERB
taxlaw-2848	475	4	investment	investment	NOUN
taxlaw-2848	475	5	patterns	pattern	NOUN
taxlaw-2848	475	6	and	and	CCONJ
taxlaw-2848	475	7	make	make	VERB
taxlaw-2848	475	8	the	the	DET
taxlaw-2848	475	9	tax	tax	NOUN
taxlaw-2848	475	10	less	less	ADV
taxlaw-2848	475	11	efficient	efficient	ADJ
taxlaw-2848	475	12	.	.	PUNCT
taxlaw-2848	476	1	moreover	moreover	ADV
taxlaw-2848	476	2	,	,	PUNCT
taxlaw-2848	476	3	even	even	ADV
taxlaw-2848	476	4	if	if	SCONJ
taxlaw-2848	476	5	there	there	PRON
taxlaw-2848	476	6	were	be	VERB
taxlaw-2848	476	7	a	a	DET
taxlaw-2848	476	8	reason	reason	NOUN
taxlaw-2848	476	9	for	for	ADP
taxlaw-2848	476	10	introducing	introduce	VERB
taxlaw-2848	476	11	this	this	DET
taxlaw-2848	476	12	distortion	distortion	NOUN
taxlaw-2848	476	13	into	into	ADP
taxlaw-2848	476	14	the	the	DET
taxlaw-2848	476	15	system	system	NOUN
taxlaw-2848	476	16	,	,	PUNCT
taxlaw-2848	476	17	it	it	PRON
taxlaw-2848	476	18	would	would	AUX
taxlaw-2848	476	19	make	make	VERB
taxlaw-2848	476	20	the	the	DET
taxlaw-2848	476	21	system	system	NOUN
taxlaw-2848	476	22	more	more	ADV
taxlaw-2848	476	23	complex	complex	ADJ
taxlaw-2848	476	24	.	.	PUNCT
taxlaw-2848	477	1	one	one	NUM
taxlaw-2848	477	2	of	of	ADP
taxlaw-2848	477	3	the	the	DET
taxlaw-2848	477	4	great	great	ADJ
taxlaw-2848	477	5	virtues	virtue	NOUN
taxlaw-2848	477	6	of	of	ADP
taxlaw-2848	477	7	a	a	DET
taxlaw-2848	477	8	cash	cash	NOUN
taxlaw-2848	477	9	-	-	PUNCT
taxlaw-2848	477	10	flow	flow	NOUN
taxlaw-2848	477	11	system	system	NOUN
taxlaw-2848	477	12	is	be	AUX
taxlaw-2848	477	13	its	its	PRON
taxlaw-2848	477	14	simplicity	simplicity	NOUN
taxlaw-2848	477	15	.	.	PUNCT
taxlaw-2848	478	1	businesses	business	NOUN
taxlaw-2848	478	2	do	do	AUX
taxlaw-2848	478	3	not	not	PART
taxlaw-2848	478	4	need	need	VERB
taxlaw-2848	478	5	to	to	PART
taxlaw-2848	478	6	use	use	VERB
taxlaw-2848	478	7	complex	complex	ADJ
taxlaw-2848	478	8	income	income	NOUN
taxlaw-2848	478	9	tax	tax	NOUN
taxlaw-2848	478	10	accounting	accounting	NOUN
taxlaw-2848	478	11	systems	system	NOUN
taxlaw-2848	478	12	such	such	ADJ
taxlaw-2848	478	13	as	as	ADP
taxlaw-2848	478	14	lifo	lifo	NOUN
taxlaw-2848	478	15	,	,	PUNCT
taxlaw-2848	478	16	fifo	fifo	ADJ
taxlaw-2848	478	17	,	,	PUNCT
taxlaw-2848	478	18	capitalization	capitalization	NOUN
taxlaw-2848	478	19	rules	rule	NOUN
taxlaw-2848	478	20	,	,	PUNCT
taxlaw-2848	478	21	or	or	CCONJ
taxlaw-2848	478	22	accrual	accrual	ADJ
taxlaw-2848	478	23	concepts	concept	NOUN
taxlaw-2848	478	24	like	like	ADP
taxlaw-2848	478	25	economic	economic	ADJ
taxlaw-2848	478	26	performance	performance	NOUN
taxlaw-2848	478	27	.	.	PUNCT
taxlaw-2848	479	1	instead	instead	ADV
taxlaw-2848	479	2	,	,	PUNCT
taxlaw-2848	479	3	for	for	ADP
taxlaw-2848	479	4	tax	tax	NOUN
taxlaw-2848	479	5	purposes	purpose	NOUN
taxlaw-2848	479	6	,	,	PUNCT
taxlaw-2848	479	7	businesses	business	NOUN
taxlaw-2848	479	8	just	just	ADV
taxlaw-2848	479	9	deduct	deduct	VERB
taxlaw-2848	479	10	cash	cash	NOUN
taxlaw-2848	479	11	outlays	outlay	NOUN
taxlaw-2848	479	12	and	and	CCONJ
taxlaw-2848	479	13	include	include	VERB
taxlaw-2848	479	14	cash	cash	NOUN
taxlaw-2848	479	15	inflows	inflow	NOUN
taxlaw-2848	479	16	.	.	PUNCT
taxlaw-2848	480	1	retaining	retain	VERB
taxlaw-2848	480	2	income	income	NOUN
taxlaw-2848	480	3	tax	tax	NOUN
taxlaw-2848	480	4	treatment	treatment	NOUN
taxlaw-2848	480	5	for	for	ADP
taxlaw-2848	480	6	some	some	DET
taxlaw-2848	480	7	investments	investment	NOUN
taxlaw-2848	480	8	means	mean	VERB
taxlaw-2848	480	9	retaining	retain	VERB
taxlaw-2848	480	10	most	most	ADV
taxlaw-2848	480	11	and	and	CCONJ
taxlaw-2848	480	12	possibly	possibly	ADV
taxlaw-2848	480	13	all	all	PRON
taxlaw-2848	480	14	of	of	ADP
taxlaw-2848	480	15	the	the	DET
taxlaw-2848	480	16	income	income	NOUN
taxlaw-2848	480	17	tax	tax	NOUN
taxlaw-2848	480	18	accounting	accounting	NOUN
taxlaw-2848	480	19	rules	rule	NOUN
taxlaw-2848	480	20	,	,	PUNCT
taxlaw-2848	480	21	foregoing	forego	VERB
taxlaw-2848	480	22	one	one	NUM
taxlaw-2848	480	23	of	of	ADP
taxlaw-2848	480	24	the	the	DET
taxlaw-2848	480	25	major	major	ADJ
taxlaw-2848	480	26	benefits	benefit	NOUN
taxlaw-2848	480	27	of	of	ADP
taxlaw-2848	480	28	a	a	DET
taxlaw-2848	480	29	cash	cash	NOUN
taxlaw-2848	480	30	-	-	PUNCT
taxlaw-2848	480	31	flow	flow	NOUN
taxlaw-2848	480	32	system.32	system.32	NOUN
taxlaw-2848	480	33	moreover	moreover	ADV
taxlaw-2848	480	34	,	,	PUNCT
taxlaw-2848	480	35	it	it	PRON
taxlaw-2848	480	36	requires	require	VERB
taxlaw-2848	480	37	rules	rule	NOUN
taxlaw-2848	480	38	to	to	PART
taxlaw-2848	480	39	distinguish	distinguish	VERB
taxlaw-2848	480	40	investments	investment	NOUN
taxlaw-2848	480	41	in	in	ADP
taxlaw-2848	480	42	land	land	NOUN
taxlaw-2848	480	43	from	from	ADP
taxlaw-2848	480	44	related	related	ADJ
taxlaw-2848	480	45	investments	investment	NOUN
taxlaw-2848	480	46	:	:	PUNCT
taxlaw-2848	480	47	taxpayers	taxpayer	NOUN
taxlaw-2848	480	48	making	make	VERB
taxlaw-2848	480	49	a	a	DET
taxlaw-2848	480	50	joint	joint	ADJ
taxlaw-2848	480	51	32	32	NUM
taxlaw-2848	480	52	businesses	business	NOUN
taxlaw-2848	480	53	,	,	PUNCT
taxlaw-2848	480	54	however	however	ADV
taxlaw-2848	480	55	,	,	PUNCT
taxlaw-2848	480	56	would	would	AUX
taxlaw-2848	480	57	likely	likely	ADV
taxlaw-2848	480	58	have	have	VERB
taxlaw-2848	480	59	to	to	PART
taxlaw-2848	480	60	continue	continue	VERB
taxlaw-2848	480	61	to	to	PART
taxlaw-2848	480	62	use	use	VERB
taxlaw-2848	480	63	income	income	NOUN
taxlaw-2848	480	64	accounting	accounting	NOUN
taxlaw-2848	480	65	for	for	ADP
taxlaw-2848	480	66	book	book	NOUN
taxlaw-2848	480	67	purposes	purpose	NOUN
taxlaw-2848	480	68	.	.	PUNCT
taxlaw-2848	481	1	2017	2017	NUM
taxlaw-2848	481	2	]	]	PUNCT
taxlaw-2848	481	3	a	a	DET
taxlaw-2848	481	4	guide	guide	NOUN
taxlaw-2848	481	5	to	to	ADP
taxlaw-2848	481	6	the	the	DET
taxlaw-2848	481	7	gop	gop	PROPN
taxlaw-2848	481	8	tax	tax	NOUN
taxlaw-2848	481	9	plan	plan	NOUN
taxlaw-2848	481	10	197	197	NUM
taxlaw-2848	481	11	purchase	purchase	NOUN
taxlaw-2848	481	12	of	of	ADP
taxlaw-2848	481	13	land	land	NOUN
taxlaw-2848	481	14	and	and	CCONJ
taxlaw-2848	481	15	improvements	improvement	NOUN
taxlaw-2848	481	16	have	have	VERB
taxlaw-2848	481	17	an	an	DET
taxlaw-2848	481	18	incentive	incentive	NOUN
taxlaw-2848	481	19	to	to	PART
taxlaw-2848	481	20	allocate	allocate	VERB
taxlaw-2848	481	21	the	the	DET
taxlaw-2848	481	22	purchase	purchase	NOUN
taxlaw-2848	481	23	price	price	NOUN
taxlaw-2848	481	24	to	to	ADP
taxlaw-2848	481	25	the	the	DET
taxlaw-2848	481	26	improvements	improvement	NOUN
taxlaw-2848	481	27	(	(	PUNCT
taxlaw-2848	481	28	while	while	SCONJ
taxlaw-2848	481	29	sellers	seller	NOUN
taxlaw-2848	481	30	would	would	AUX
taxlaw-2848	481	31	be	be	AUX
taxlaw-2848	481	32	indifferent	indifferent	ADJ
taxlaw-2848	481	33	)	)	PUNCT
taxlaw-2848	481	34	.	.	PUNCT
taxlaw-2848	482	1	although	although	SCONJ
taxlaw-2848	482	2	the	the	DET
taxlaw-2848	482	3	statements	statement	NOUN
taxlaw-2848	482	4	about	about	ADP
taxlaw-2848	482	5	inventory	inventory	NOUN
taxlaw-2848	482	6	accounting	accounting	NOUN
taxlaw-2848	482	7	and	and	CCONJ
taxlaw-2848	482	8	the	the	DET
taxlaw-2848	482	9	treatment	treatment	NOUN
taxlaw-2848	482	10	of	of	ADP
taxlaw-2848	482	11	land	land	NOUN
taxlaw-2848	482	12	are	be	AUX
taxlaw-2848	482	13	explicit	explicit	ADJ
taxlaw-2848	482	14	,	,	PUNCT
taxlaw-2848	482	15	in	in	ADP
taxlaw-2848	482	16	other	other	ADJ
taxlaw-2848	482	17	parts	part	NOUN
taxlaw-2848	482	18	of	of	ADP
taxlaw-2848	482	19	the	the	DET
taxlaw-2848	482	20	plan	plan	NOUN
taxlaw-2848	482	21	,	,	PUNCT
taxlaw-2848	482	22	the	the	DET
taxlaw-2848	482	23	corporate	corporate	ADJ
taxlaw-2848	482	24	tax	tax	NOUN
taxlaw-2848	482	25	is	be	AUX
taxlaw-2848	482	26	described	describe	VERB
taxlaw-2848	482	27	as	as	ADP
taxlaw-2848	482	28	a	a	DET
taxlaw-2848	482	29	cash	cash	NOUN
taxlaw-2848	482	30	-	-	PUNCT
taxlaw-2848	482	31	flow	flow	NOUN
taxlaw-2848	482	32	tax	tax	NOUN
taxlaw-2848	482	33	.	.	PUNCT
taxlaw-2848	483	1	i	i	PRON
taxlaw-2848	483	2	can	can	AUX
taxlaw-2848	483	3	not	not	PART
taxlaw-2848	483	4	think	think	VERB
taxlaw-2848	483	5	of	of	ADP
taxlaw-2848	483	6	a	a	DET
taxlaw-2848	483	7	reason	reason	NOUN
taxlaw-2848	483	8	for	for	ADP
taxlaw-2848	483	9	keeping	keep	VERB
taxlaw-2848	483	10	land	land	NOUN
taxlaw-2848	483	11	and	and	CCONJ
taxlaw-2848	483	12	inventory	inventory	NOUN
taxlaw-2848	483	13	on	on	ADP
taxlaw-2848	483	14	a	a	DET
taxlaw-2848	483	15	traditional	traditional	ADJ
taxlaw-2848	483	16	income	income	NOUN
taxlaw-2848	483	17	tax	tax	NOUN
taxlaw-2848	483	18	system	system	NOUN
taxlaw-2848	483	19	while	while	SCONJ
taxlaw-2848	483	20	putting	put	VERB
taxlaw-2848	483	21	machines	machine	NOUN
taxlaw-2848	483	22	and	and	CCONJ
taxlaw-2848	483	23	other	other	ADJ
taxlaw-2848	483	24	capital	capital	NOUN
taxlaw-2848	483	25	expenses	expense	NOUN
taxlaw-2848	483	26	on	on	ADP
taxlaw-2848	483	27	a	a	DET
taxlaw-2848	483	28	cash	cash	NOUN
taxlaw-2848	483	29	-	-	PUNCT
taxlaw-2848	483	30	flow	flow	NOUN
taxlaw-2848	483	31	system.33	system.33	NOUN
taxlaw-2848	483	32	therefore	therefore	ADV
taxlaw-2848	483	33	,	,	PUNCT
taxlaw-2848	483	34	i	i	PRON
taxlaw-2848	483	35	take	take	VERB
taxlaw-2848	483	36	these	these	DET
taxlaw-2848	483	37	statements	statement	NOUN
taxlaw-2848	483	38	to	to	PART
taxlaw-2848	483	39	be	be	AUX
taxlaw-2848	483	40	mistakes	mistake	NOUN
taxlaw-2848	483	41	,	,	PUNCT
taxlaw-2848	483	42	and	and	CCONJ
taxlaw-2848	483	43	they	they	PRON
taxlaw-2848	483	44	should	should	AUX
taxlaw-2848	483	45	be	be	AUX
taxlaw-2848	483	46	fixed	fix	VERB
taxlaw-2848	483	47	.	.	PUNCT
taxlaw-2848	484	1	an	an	DET
taxlaw-2848	484	2	alternative	alternative	ADJ
taxlaw-2848	484	3	reading	reading	NOUN
taxlaw-2848	484	4	of	of	ADP
taxlaw-2848	484	5	the	the	DET
taxlaw-2848	484	6	plan	plan	NOUN
taxlaw-2848	484	7	is	be	AUX
taxlaw-2848	484	8	that	that	SCONJ
taxlaw-2848	484	9	it	it	PRON
taxlaw-2848	484	10	is	be	AUX
taxlaw-2848	484	11	,	,	PUNCT
taxlaw-2848	484	12	like	like	ADP
taxlaw-2848	484	13	current	current	ADJ
taxlaw-2848	484	14	law	law	NOUN
taxlaw-2848	484	15	,	,	PUNCT
taxlaw-2848	484	16	a	a	DET
taxlaw-2848	484	17	hybrid	hybrid	ADJ
taxlaw-2848	484	18	income	income	NOUN
taxlaw-2848	484	19	-	-	PUNCT
taxlaw-2848	484	20	consumption	consumption	NOUN
taxlaw-2848	484	21	tax	tax	NOUN
taxlaw-2848	484	22	system	system	NOUN
taxlaw-2848	484	23	,	,	PUNCT
taxlaw-2848	484	24	only	only	ADV
taxlaw-2848	484	25	shifted	shift	VERB
taxlaw-2848	484	26	more	more	ADJ
taxlaw-2848	484	27	toward	toward	ADP
taxlaw-2848	484	28	the	the	DET
taxlaw-2848	484	29	consumption	consumption	NOUN
taxlaw-2848	484	30	end	end	NOUN
taxlaw-2848	484	31	of	of	ADP
taxlaw-2848	484	32	the	the	DET
taxlaw-2848	484	33	spectrum	spectrum	NOUN
taxlaw-2848	484	34	.	.	PUNCT
taxlaw-2848	485	1	the	the	DET
taxlaw-2848	485	2	plan	plan	NOUN
taxlaw-2848	485	3	might	might	AUX
taxlaw-2848	485	4	be	be	AUX
taxlaw-2848	485	5	read	read	VERB
taxlaw-2848	485	6	as	as	ADP
taxlaw-2848	485	7	allowing	allow	VERB
taxlaw-2848	485	8	(	(	PUNCT
taxlaw-2848	485	9	very	very	ADV
taxlaw-2848	485	10	)	)	PUNCT
taxlaw-2848	485	11	accelerated	accelerate	VERB
taxlaw-2848	485	12	depreciation	depreciation	NOUN
taxlaw-2848	485	13	and	and	CCONJ
taxlaw-2848	485	14	as	as	ADP
taxlaw-2848	485	15	making	make	VERB
taxlaw-2848	485	16	an	an	DET
taxlaw-2848	485	17	attempt	attempt	NOUN
taxlaw-2848	485	18	to	to	PART
taxlaw-2848	485	19	equalize	equalize	VERB
taxlaw-2848	485	20	the	the	DET
taxlaw-2848	485	21	treatment	treatment	NOUN
taxlaw-2848	485	22	of	of	ADP
taxlaw-2848	485	23	debt	debt	NOUN
taxlaw-2848	485	24	and	and	CCONJ
taxlaw-2848	485	25	equity	equity	NOUN
taxlaw-2848	485	26	.	.	PUNCT
taxlaw-2848	486	1	the	the	DET
taxlaw-2848	486	2	tax	tax	NOUN
taxlaw-2848	486	3	would	would	AUX
taxlaw-2848	486	4	,	,	PUNCT
taxlaw-2848	486	5	for	for	ADP
taxlaw-2848	486	6	the	the	DET
taxlaw-2848	486	7	most	most	ADJ
taxlaw-2848	486	8	part	part	NOUN
taxlaw-2848	486	9	,	,	PUNCT
taxlaw-2848	486	10	be	be	AUX
taxlaw-2848	486	11	an	an	DET
taxlaw-2848	486	12	income	income	NOUN
taxlaw-2848	486	13	tax	tax	NOUN
taxlaw-2848	486	14	,	,	PUNCT
taxlaw-2848	486	15	and	and	CCONJ
taxlaw-2848	486	16	the	the	DET
taxlaw-2848	486	17	implementation	implementation	NOUN
taxlaw-2848	486	18	issues	issue	NOUN
taxlaw-2848	486	19	with	with	ADP
taxlaw-2848	486	20	a	a	DET
taxlaw-2848	486	21	corporate	corporate	ADJ
taxlaw-2848	486	22	income	income	NOUN
taxlaw-2848	486	23	tax	tax	NOUN
taxlaw-2848	486	24	are	be	AUX
taxlaw-2848	486	25	well	well	ADV
taxlaw-2848	486	26	-	-	PUNCT
taxlaw-2848	486	27	known	know	VERB
taxlaw-2848	486	28	.	.	PUNCT
taxlaw-2848	487	1	note	note	NOUN
taxlaw-2848	487	2	,	,	PUNCT
taxlaw-2848	487	3	however	however	ADV
taxlaw-2848	487	4	,	,	PUNCT
taxlaw-2848	487	5	that	that	SCONJ
taxlaw-2848	487	6	if	if	SCONJ
taxlaw-2848	487	7	the	the	DET
taxlaw-2848	487	8	plan	plan	NOUN
taxlaw-2848	487	9	is	be	AUX
taxlaw-2848	487	10	to	to	PART
taxlaw-2848	487	11	keep	keep	VERB
taxlaw-2848	487	12	the	the	DET
taxlaw-2848	487	13	corporate	corporate	ADJ
taxlaw-2848	487	14	tax	tax	NOUN
taxlaw-2848	487	15	as	as	ADP
taxlaw-2848	487	16	an	an	DET
taxlaw-2848	487	17	income	income	NOUN
taxlaw-2848	487	18	tax	tax	NOUN
taxlaw-2848	487	19	,	,	PUNCT
taxlaw-2848	487	20	it	it	PRON
taxlaw-2848	487	21	is	be	AUX
taxlaw-2848	487	22	extremely	extremely	ADV
taxlaw-2848	487	23	unlikely	unlikely	ADJ
taxlaw-2848	487	24	that	that	SCONJ
taxlaw-2848	487	25	the	the	DET
taxlaw-2848	487	26	tax	tax	NOUN
taxlaw-2848	487	27	could	could	AUX
taxlaw-2848	487	28	be	be	AUX
taxlaw-2848	487	29	destination	destination	NOUN
taxlaw-2848	487	30	-	-	PUNCT
taxlaw-2848	487	31	based	base	VERB
taxlaw-2848	487	32	because	because	SCONJ
taxlaw-2848	487	33	it	it	PRON
taxlaw-2848	487	34	would	would	AUX
taxlaw-2848	487	35	almost	almost	ADV
taxlaw-2848	487	36	surely	surely	ADV
taxlaw-2848	487	37	be	be	AUX
taxlaw-2848	487	38	inconsistent	inconsistent	ADJ
taxlaw-2848	487	39	with	with	ADP
taxlaw-2848	487	40	the	the	DET
taxlaw-2848	487	41	wto	wto	PROPN
taxlaw-2848	487	42	.	.	PUNCT
taxlaw-2848	488	1	given	give	VERB
taxlaw-2848	488	2	the	the	DET
taxlaw-2848	488	3	various	various	ADJ
taxlaw-2848	488	4	descriptions	description	NOUN
taxlaw-2848	488	5	in	in	ADP
taxlaw-2848	488	6	the	the	DET
taxlaw-2848	488	7	plan	plan	NOUN
taxlaw-2848	488	8	as	as	ADP
taxlaw-2848	488	9	a	a	DET
taxlaw-2848	488	10	cash	cash	NOUN
taxlaw-2848	488	11	-	-	PUNCT
taxlaw-2848	488	12	flow	flow	NOUN
taxlaw-2848	488	13	tax	tax	NOUN
taxlaw-2848	488	14	and	and	CCONJ
taxlaw-2848	488	15	the	the	DET
taxlaw-2848	488	16	centrality	centrality	NOUN
taxlaw-2848	488	17	of	of	ADP
taxlaw-2848	488	18	border	border	NOUN
taxlaw-2848	488	19	adjustments	adjustment	NOUN
taxlaw-2848	488	20	to	to	ADP
taxlaw-2848	488	21	the	the	DET
taxlaw-2848	488	22	plan	plan	NOUN
taxlaw-2848	488	23	,	,	PUNCT
taxlaw-2848	488	24	in	in	ADP
taxlaw-2848	488	25	the	the	DET
taxlaw-2848	488	26	remainder	remainder	NOUN
taxlaw-2848	488	27	of	of	ADP
taxlaw-2848	488	28	the	the	DET
taxlaw-2848	488	29	paper	paper	NOUN
taxlaw-2848	488	30	,	,	PUNCT
taxlaw-2848	488	31	i	i	PRON
taxlaw-2848	488	32	will	will	AUX
taxlaw-2848	488	33	assume	assume	VERB
taxlaw-2848	488	34	that	that	SCONJ
taxlaw-2848	488	35	the	the	DET
taxlaw-2848	488	36	plan	plan	NOUN
taxlaw-2848	488	37	would	would	AUX
taxlaw-2848	488	38	impose	impose	VERB
taxlaw-2848	488	39	a	a	DET
taxlaw-2848	488	40	cash	cash	NOUN
taxlaw-2848	488	41	-	-	PUNCT
taxlaw-2848	488	42	flow	flow	NOUN
taxlaw-2848	488	43	tax	tax	NOUN
taxlaw-2848	488	44	on	on	ADP
taxlaw-2848	488	45	corporations	corporation	NOUN
taxlaw-2848	488	46	.	.	PUNCT
taxlaw-2848	489	1	if	if	SCONJ
taxlaw-2848	489	2	instead	instead	ADV
taxlaw-2848	489	3	,	,	PUNCT
taxlaw-2848	489	4	the	the	DET
taxlaw-2848	489	5	plan	plan	NOUN
taxlaw-2848	489	6	merely	merely	ADV
taxlaw-2848	489	7	is	be	AUX
taxlaw-2848	489	8	an	an	DET
taxlaw-2848	489	9	income	income	NOUN
taxlaw-2848	489	10	tax	tax	NOUN
taxlaw-2848	489	11	with	with	ADP
taxlaw-2848	489	12	(	(	PUNCT
taxlaw-2848	489	13	very	very	ADV
taxlaw-2848	489	14	)	)	PUNCT
taxlaw-2848	489	15	accelerated	accelerate	VERB
taxlaw-2848	489	16	depreciation	depreciation	NOUN
taxlaw-2848	489	17	for	for	ADP
taxlaw-2848	489	18	depreciable	depreciable	ADJ
taxlaw-2848	489	19	investments	investment	NOUN
taxlaw-2848	489	20	,	,	PUNCT
taxlaw-2848	489	21	most	most	ADJ
taxlaw-2848	489	22	of	of	ADP
taxlaw-2848	489	23	current	current	ADJ
taxlaw-2848	489	24	law	law	NOUN
taxlaw-2848	489	25	would	would	AUX
taxlaw-2848	489	26	remain	remain	VERB
taxlaw-2848	489	27	.	.	PUNCT
taxlaw-2848	490	1	inconsistent	inconsistent	ADJ
taxlaw-2848	490	2	treatment	treatment	NOUN
taxlaw-2848	490	3	of	of	ADP
taxlaw-2848	490	4	financial	financial	ADJ
taxlaw-2848	490	5	instruments	instrument	NOUN
taxlaw-2848	490	6	separately	separately	ADV
taxlaw-2848	490	7	,	,	PUNCT
taxlaw-2848	490	8	there	there	PRON
taxlaw-2848	490	9	are	be	VERB
taxlaw-2848	490	10	a	a	DET
taxlaw-2848	490	11	number	number	NOUN
taxlaw-2848	490	12	of	of	ADP
taxlaw-2848	490	13	statements	statement	NOUN
taxlaw-2848	490	14	in	in	ADP
taxlaw-2848	490	15	the	the	DET
taxlaw-2848	490	16	plan	plan	NOUN
taxlaw-2848	490	17	that	that	PRON
taxlaw-2848	490	18	indicate	indicate	VERB
taxlaw-2848	490	19	that	that	SCONJ
taxlaw-2848	490	20	the	the	DET
taxlaw-2848	490	21	business	business	NOUN
taxlaw-2848	490	22	-	-	PUNCT
taxlaw-2848	490	23	tax	tax	NOUN
taxlaw-2848	490	24	portion	portion	NOUN
taxlaw-2848	490	25	of	of	ADP
taxlaw-2848	490	26	the	the	DET
taxlaw-2848	490	27	system	system	NOUN
taxlaw-2848	490	28	might	might	AUX
taxlaw-2848	490	29	not	not	PART
taxlaw-2848	490	30	fully	fully	ADV
taxlaw-2848	490	31	ignore	ignore	VERB
taxlaw-2848	490	32	financial	financial	ADJ
taxlaw-2848	490	33	flows	flow	NOUN
taxlaw-2848	490	34	.	.	PUNCT
taxlaw-2848	491	1	the	the	DET
taxlaw-2848	491	2	draft	draft	NOUN
taxlaw-2848	491	3	plan	plan	NOUN
taxlaw-2848	491	4	states	state	VERB
taxlaw-2848	491	5	that	that	SCONJ
taxlaw-2848	491	6	net	net	ADJ
taxlaw-2848	491	7	interest	interest	NOUN
taxlaw-2848	491	8	expense	expense	NOUN
taxlaw-2848	491	9	is	be	AUX
taxlaw-2848	491	10	not	not	PART
taxlaw-2848	491	11	deductible	deductible	ADJ
taxlaw-2848	491	12	and	and	CCONJ
taxlaw-2848	491	13	that	that	SCONJ
taxlaw-2848	491	14	any	any	DET
taxlaw-2848	491	15	nondeductible	nondeductible	ADJ
taxlaw-2848	491	16	interest	interest	NOUN
taxlaw-2848	491	17	expense	expense	NOUN
taxlaw-2848	491	18	may	may	AUX
taxlaw-2848	491	19	be	be	AUX
taxlaw-2848	491	20	carried	carry	VERB
taxlaw-2848	491	21	forward	forward	ADV
taxlaw-2848	491	22	to	to	PART
taxlaw-2848	491	23	be	be	AUX
taxlaw-2848	491	24	used	use	VERB
taxlaw-2848	491	25	against	against	ADP
taxlaw-2848	491	26	interest	interest	NOUN
taxlaw-2848	491	27	income	income	NOUN
taxlaw-2848	491	28	in	in	ADP
taxlaw-2848	491	29	a	a	DET
taxlaw-2848	491	30	future	future	ADJ
taxlaw-2848	491	31	year	year	NOUN
taxlaw-2848	491	32	.	.	PUNCT
taxlaw-2848	492	1	that	that	SCONJ
taxlaw-2848	492	2	combined	combine	VERB
taxlaw-2848	492	3	with	with	ADP
taxlaw-2848	492	4	nothing	nothing	PRON
taxlaw-2848	492	5	in	in	ADP
taxlaw-2848	492	6	the	the	DET
taxlaw-2848	492	7	plan	plan	NOUN
taxlaw-2848	492	8	indicating	indicate	VERB
taxlaw-2848	492	9	that	that	SCONJ
taxlaw-2848	492	10	interest	interest	NOUN
taxlaw-2848	492	11	and	and	CCONJ
taxlaw-2848	492	12	other	other	ADJ
taxlaw-2848	492	13	financial	financial	ADJ
taxlaw-2848	492	14	income	income	NOUN
taxlaw-2848	492	15	,	,	PUNCT
taxlaw-2848	492	16	such	such	ADJ
taxlaw-2848	492	17	as	as	ADP
taxlaw-2848	492	18	dividends	dividend	NOUN
taxlaw-2848	492	19	,	,	PUNCT
taxlaw-2848	492	20	gains	gain	NOUN
taxlaw-2848	492	21	(	(	PUNCT
taxlaw-2848	492	22	and	and	CCONJ
taxlaw-2848	492	23	losses	loss	NOUN
taxlaw-2848	492	24	)	)	PUNCT
taxlaw-2848	492	25	on	on	ADP
taxlaw-2848	492	26	derivative	derivative	ADJ
taxlaw-2848	492	27	financial	financial	ADJ
taxlaw-2848	492	28	instruments	instrument	NOUN
taxlaw-2848	492	29	and	and	CCONJ
taxlaw-2848	492	30	gains	gain	NOUN
taxlaw-2848	492	31	from	from	ADP
taxlaw-2848	492	32	the	the	DET
taxlaw-2848	492	33	sale	sale	NOUN
taxlaw-2848	492	34	of	of	ADP
taxlaw-2848	492	35	stock	stock	NOUN
taxlaw-2848	492	36	are	be	AUX
taxlaw-2848	492	37	exempt	exempt	ADJ
taxlaw-2848	492	38	creates	create	VERB
taxlaw-2848	492	39	a	a	DET
taxlaw-2848	492	40	strong	strong	ADJ
taxlaw-2848	492	41	inference	inference	NOUN
taxlaw-2848	492	42	that	that	PRON
taxlaw-2848	492	43	financial	financial	ADJ
taxlaw-2848	492	44	income	income	NOUN
taxlaw-2848	492	45	is	be	AUX
taxlaw-2848	492	46	taxed	tax	VERB
taxlaw-2848	492	47	.	.	PUNCT
taxlaw-2848	493	1	moreover	moreover	ADV
taxlaw-2848	493	2	,	,	PUNCT
taxlaw-2848	493	3	it	it	PRON
taxlaw-2848	493	4	does	do	AUX
taxlaw-2848	493	5	not	not	PART
taxlaw-2848	493	6	seem	seem	VERB
taxlaw-2848	493	7	that	that	SCONJ
taxlaw-2848	493	8	financial	financial	ADJ
taxlaw-2848	493	9	income	income	NOUN
taxlaw-2848	493	10	is	be	AUX
taxlaw-2848	493	11	taxed	tax	VERB
taxlaw-2848	493	12	on	on	ADP
taxlaw-2848	493	13	a	a	DET
taxlaw-2848	493	14	cash	cash	NOUN
taxlaw-2848	493	15	33	33	NUM
taxlaw-2848	493	16	my	my	PRON
taxlaw-2848	493	17	only	only	ADJ
taxlaw-2848	493	18	guess	guess	NOUN
taxlaw-2848	493	19	as	as	ADP
taxlaw-2848	493	20	to	to	ADP
taxlaw-2848	493	21	the	the	DET
taxlaw-2848	493	22	reason	reason	NOUN
taxlaw-2848	493	23	for	for	ADP
taxlaw-2848	493	24	the	the	DET
taxlaw-2848	493	25	apparent	apparent	ADJ
taxlaw-2848	493	26	treatment	treatment	NOUN
taxlaw-2848	493	27	of	of	ADP
taxlaw-2848	493	28	land	land	NOUN
taxlaw-2848	493	29	and	and	CCONJ
taxlaw-2848	493	30	inventory	inventory	NOUN
taxlaw-2848	493	31	is	be	AUX
taxlaw-2848	493	32	that	that	SCONJ
taxlaw-2848	493	33	the	the	DET
taxlaw-2848	493	34	drafters	drafter	NOUN
taxlaw-2848	493	35	of	of	ADP
taxlaw-2848	493	36	the	the	DET
taxlaw-2848	493	37	brady	brady	PROPN
taxlaw-2848	493	38	plan	plan	NOUN
taxlaw-2848	493	39	viewed	view	VERB
taxlaw-2848	493	40	expensing	expense	VERB
taxlaw-2848	493	41	as	as	SCONJ
taxlaw-2848	493	42	simply	simply	ADV
taxlaw-2848	493	43	accelerated	accelerate	VERB
taxlaw-2848	493	44	depreciation	depreciation	NOUN
taxlaw-2848	493	45	so	so	SCONJ
taxlaw-2848	493	46	that	that	SCONJ
taxlaw-2848	493	47	only	only	ADJ
taxlaw-2848	493	48	purchases	purchase	NOUN
taxlaw-2848	493	49	that	that	PRON
taxlaw-2848	493	50	were	be	AUX
taxlaw-2848	493	51	otherwise	otherwise	ADV
taxlaw-2848	493	52	depreciable	depreciable	ADJ
taxlaw-2848	493	53	would	would	AUX
taxlaw-2848	493	54	get	get	VERB
taxlaw-2848	493	55	expensing	expense	VERB
taxlaw-2848	493	56	.	.	PUNCT
taxlaw-2848	494	1	this	this	PRON
taxlaw-2848	494	2	is	be	AUX
taxlaw-2848	494	3	not	not	PART
taxlaw-2848	494	4	the	the	DET
taxlaw-2848	494	5	right	right	ADJ
taxlaw-2848	494	6	way	way	NOUN
taxlaw-2848	494	7	to	to	PART
taxlaw-2848	494	8	view	view	VERB
taxlaw-2848	494	9	expensing	expense	VERB
taxlaw-2848	494	10	in	in	ADP
taxlaw-2848	494	11	a	a	DET
taxlaw-2848	494	12	cash	cash	NOUN
taxlaw-2848	494	13	-	-	PUNCT
taxlaw-2848	494	14	flow	flow	NOUN
taxlaw-2848	494	15	system	system	NOUN
taxlaw-2848	494	16	.	.	PUNCT
taxlaw-2848	495	1	instead	instead	ADV
taxlaw-2848	495	2	,	,	PUNCT
taxlaw-2848	495	3	all	all	DET
taxlaw-2848	495	4	non	non	ADJ
taxlaw-2848	495	5	-	-	ADJ
taxlaw-2848	495	6	financial	financial	ADJ
taxlaw-2848	495	7	cash	cash	NOUN
taxlaw-2848	495	8	flows	flow	NOUN
taxlaw-2848	495	9	should	should	AUX
taxlaw-2848	495	10	be	be	AUX
taxlaw-2848	495	11	deductible	deductible	ADJ
taxlaw-2848	495	12	.	.	PUNCT
taxlaw-2848	496	1	198	198	NUM
taxlaw-2848	496	2	columbia	columbia	PROPN
taxlaw-2848	496	3	journal	journal	PROPN
taxlaw-2848	496	4	of	of	ADP
taxlaw-2848	496	5	tax	tax	NOUN
taxlaw-2848	496	6	law	law	NOUN
taxlaw-2848	497	1	[	[	X
taxlaw-2848	497	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	497	3	flow	flow	NOUN
taxlaw-2848	497	4	basis	basis	NOUN
taxlaw-2848	497	5	,	,	PUNCT
taxlaw-2848	497	6	so	so	CCONJ
taxlaw-2848	497	7	it	it	PRON
taxlaw-2848	497	8	seems	seem	VERB
taxlaw-2848	497	9	that	that	SCONJ
taxlaw-2848	497	10	financial	financial	ADJ
taxlaw-2848	497	11	income	income	NOUN
taxlaw-2848	497	12	is	be	AUX
taxlaw-2848	497	13	taxed	tax	VERB
taxlaw-2848	497	14	under	under	ADP
taxlaw-2848	497	15	the	the	DET
taxlaw-2848	497	16	usual	usual	ADJ
taxlaw-2848	497	17	income	income	NOUN
taxlaw-2848	497	18	tax	tax	NOUN
taxlaw-2848	497	19	rules	rule	NOUN
taxlaw-2848	497	20	.	.	PUNCT
taxlaw-2848	498	1	this	this	DET
taxlaw-2848	498	2	approach	approach	NOUN
taxlaw-2848	498	3	generates	generate	VERB
taxlaw-2848	498	4	a	a	DET
taxlaw-2848	498	5	host	host	NOUN
taxlaw-2848	498	6	of	of	ADP
taxlaw-2848	498	7	problems	problem	NOUN
taxlaw-2848	498	8	.	.	PUNCT
taxlaw-2848	499	1	earnings	earning	NOUN
taxlaw-2848	499	2	on	on	ADP
taxlaw-2848	499	3	financial	financial	ADJ
taxlaw-2848	499	4	investments	investment	NOUN
taxlaw-2848	499	5	would	would	AUX
taxlaw-2848	499	6	be	be	AUX
taxlaw-2848	499	7	taxed	tax	VERB
taxlaw-2848	499	8	on	on	ADP
taxlaw-2848	499	9	an	an	DET
taxlaw-2848	499	10	income	income	NOUN
taxlaw-2848	499	11	basis	basis	NOUN
taxlaw-2848	499	12	while	while	SCONJ
taxlaw-2848	499	13	earnings	earning	NOUN
taxlaw-2848	499	14	on	on	ADP
taxlaw-2848	499	15	physical	physical	ADJ
taxlaw-2848	499	16	or	or	CCONJ
taxlaw-2848	499	17	intangible	intangible	ADJ
taxlaw-2848	499	18	investments	investment	NOUN
taxlaw-2848	499	19	are	be	AUX
taxlaw-2848	499	20	taxed	tax	VERB
taxlaw-2848	499	21	on	on	ADP
taxlaw-2848	499	22	a	a	DET
taxlaw-2848	499	23	consumption	consumption	NOUN
taxlaw-2848	499	24	basis	basis	NOUN
taxlaw-2848	499	25	.	.	PUNCT
taxlaw-2848	500	1	for	for	ADP
taxlaw-2848	500	2	example	example	NOUN
taxlaw-2848	500	3	,	,	PUNCT
taxlaw-2848	500	4	if	if	SCONJ
taxlaw-2848	500	5	you	you	PRON
taxlaw-2848	500	6	invest	invest	VERB
taxlaw-2848	500	7	$	$	SYM
taxlaw-2848	500	8	100	100	NUM
taxlaw-2848	500	9	in	in	ADP
taxlaw-2848	500	10	a	a	DET
taxlaw-2848	500	11	machine	machine	NOUN
taxlaw-2848	500	12	that	that	PRON
taxlaw-2848	500	13	produces	produce	VERB
taxlaw-2848	500	14	$	$	SYM
taxlaw-2848	500	15	110	110	NUM
taxlaw-2848	500	16	in	in	ADP
taxlaw-2848	500	17	one	one	NUM
taxlaw-2848	500	18	year	year	NOUN
taxlaw-2848	500	19	,	,	PUNCT
taxlaw-2848	500	20	the	the	DET
taxlaw-2848	500	21	$	$	SYM
taxlaw-2848	500	22	10	10	NUM
taxlaw-2848	500	23	return	return	NOUN
taxlaw-2848	500	24	is	be	AUX
taxlaw-2848	500	25	effectively	effectively	ADV
taxlaw-2848	500	26	untaxed	untaxe	VERB
taxlaw-2848	500	27	,	,	PUNCT
taxlaw-2848	500	28	as	as	SCONJ
taxlaw-2848	500	29	discussed	discuss	VERB
taxlaw-2848	500	30	above	above	ADV
taxlaw-2848	500	31	.	.	PUNCT
taxlaw-2848	501	1	if	if	SCONJ
taxlaw-2848	501	2	instead	instead	ADV
taxlaw-2848	501	3	you	you	PRON
taxlaw-2848	501	4	lend	lend	VERB
taxlaw-2848	501	5	the	the	DET
taxlaw-2848	501	6	$	$	SYM
taxlaw-2848	501	7	100	100	NUM
taxlaw-2848	501	8	to	to	ADP
taxlaw-2848	501	9	someone	someone	PRON
taxlaw-2848	501	10	who	who	PRON
taxlaw-2848	501	11	invests	invest	VERB
taxlaw-2848	501	12	it	it	PRON
taxlaw-2848	501	13	in	in	ADP
taxlaw-2848	501	14	the	the	DET
taxlaw-2848	501	15	machine	machine	NOUN
taxlaw-2848	501	16	and	and	CCONJ
taxlaw-2848	501	17	who	who	PRON
taxlaw-2848	501	18	then	then	ADV
taxlaw-2848	501	19	pays	pay	VERB
taxlaw-2848	501	20	you	you	PRON
taxlaw-2848	501	21	$	$	SYM
taxlaw-2848	501	22	10	10	NUM
taxlaw-2848	501	23	of	of	ADP
taxlaw-2848	501	24	interest	interest	NOUN
taxlaw-2848	501	25	in	in	ADP
taxlaw-2848	501	26	one	one	NUM
taxlaw-2848	501	27	year	year	NOUN
taxlaw-2848	501	28	,	,	PUNCT
taxlaw-2848	501	29	the	the	DET
taxlaw-2848	501	30	$	$	SYM
taxlaw-2848	501	31	10	10	NUM
taxlaw-2848	501	32	is	be	AUX
taxlaw-2848	501	33	taxed.34	taxed.34	NOUN
taxlaw-2848	501	34	the	the	DET
taxlaw-2848	501	35	tax	tax	NOUN
taxlaw-2848	501	36	base	base	NOUN
taxlaw-2848	501	37	is	be	AUX
taxlaw-2848	501	38	income	income	NOUN
taxlaw-2848	501	39	when	when	SCONJ
taxlaw-2848	501	40	transactions	transaction	NOUN
taxlaw-2848	501	41	are	be	AUX
taxlaw-2848	501	42	financed	finance	VERB
taxlaw-2848	501	43	through	through	ADP
taxlaw-2848	501	44	lending	lending	NOUN
taxlaw-2848	501	45	,	,	PUNCT
taxlaw-2848	501	46	and	and	CCONJ
taxlaw-2848	501	47	the	the	DET
taxlaw-2848	501	48	tax	tax	NOUN
taxlaw-2848	501	49	base	base	NOUN
taxlaw-2848	501	50	is	be	AUX
taxlaw-2848	501	51	cash	cash	NOUN
taxlaw-2848	501	52	-	-	PUNCT
taxlaw-2848	501	53	flow	flow	NOUN
taxlaw-2848	501	54	when	when	SCONJ
taxlaw-2848	501	55	done	do	VERB
taxlaw-2848	501	56	directly	directly	ADV
taxlaw-2848	501	57	.	.	PUNCT
taxlaw-2848	502	1	there	there	PRON
taxlaw-2848	502	2	seems	seem	VERB
taxlaw-2848	502	3	to	to	PART
taxlaw-2848	502	4	be	be	AUX
taxlaw-2848	502	5	no	no	DET
taxlaw-2848	502	6	reason	reason	NOUN
taxlaw-2848	502	7	for	for	ADP
taxlaw-2848	502	8	disparity	disparity	NOUN
taxlaw-2848	502	9	,	,	PUNCT
taxlaw-2848	502	10	and	and	CCONJ
taxlaw-2848	502	11	it	it	PRON
taxlaw-2848	502	12	may	may	AUX
taxlaw-2848	502	13	significantly	significantly	ADV
taxlaw-2848	502	14	distort	distort	VERB
taxlaw-2848	502	15	how	how	SCONJ
taxlaw-2848	502	16	investments	investment	NOUN
taxlaw-2848	502	17	are	be	AUX
taxlaw-2848	502	18	structured	structure	VERB
taxlaw-2848	502	19	.	.	PUNCT
taxlaw-2848	503	1	denying	deny	VERB
taxlaw-2848	503	2	deductions	deduction	NOUN
taxlaw-2848	503	3	for	for	ADP
taxlaw-2848	503	4	net	net	ADJ
taxlaw-2848	503	5	interest	interest	NOUN
taxlaw-2848	503	6	expense	expense	NOUN
taxlaw-2848	503	7	while	while	SCONJ
taxlaw-2848	503	8	taxing	tax	VERB
taxlaw-2848	503	9	net	net	ADJ
taxlaw-2848	503	10	interest	interest	NOUN
taxlaw-2848	503	11	income	income	NOUN
taxlaw-2848	503	12	may	may	AUX
taxlaw-2848	503	13	also	also	ADV
taxlaw-2848	503	14	generate	generate	VERB
taxlaw-2848	503	15	problems	problem	NOUN
taxlaw-2848	503	16	,	,	PUNCT
taxlaw-2848	503	17	particularly	particularly	ADV
taxlaw-2848	503	18	for	for	ADP
taxlaw-2848	503	19	firms	firm	NOUN
taxlaw-2848	503	20	that	that	PRON
taxlaw-2848	503	21	have	have	VERB
taxlaw-2848	503	22	loans	loan	NOUN
taxlaw-2848	503	23	between	between	ADP
taxlaw-2848	503	24	subsidiaries	subsidiary	NOUN
taxlaw-2848	503	25	.	.	PUNCT
taxlaw-2848	504	1	if	if	SCONJ
taxlaw-2848	504	2	internal	internal	ADJ
taxlaw-2848	504	3	capital	capital	NOUN
taxlaw-2848	504	4	structures	structure	NOUN
taxlaw-2848	504	5	are	be	AUX
taxlaw-2848	504	6	set	set	VERB
taxlaw-2848	504	7	up	up	ADP
taxlaw-2848	504	8	so	so	SCONJ
taxlaw-2848	504	9	that	that	SCONJ
taxlaw-2848	504	10	interest	interest	NOUN
taxlaw-2848	504	11	income	income	NOUN
taxlaw-2848	504	12	exceeds	exceed	VERB
taxlaw-2848	504	13	interest	interest	NOUN
taxlaw-2848	504	14	expense	expense	NOUN
taxlaw-2848	504	15	,	,	PUNCT
taxlaw-2848	504	16	the	the	DET
taxlaw-2848	504	17	firm	firm	NOUN
taxlaw-2848	504	18	would	would	AUX
taxlaw-2848	504	19	have	have	VERB
taxlaw-2848	504	20	a	a	DET
taxlaw-2848	504	21	tax	tax	NOUN
taxlaw-2848	504	22	on	on	ADP
taxlaw-2848	504	23	purely	purely	ADV
taxlaw-2848	504	24	internal	internal	ADJ
taxlaw-2848	504	25	flows	flow	NOUN
taxlaw-2848	504	26	.	.	PUNCT
taxlaw-2848	505	1	for	for	ADP
taxlaw-2848	505	2	example	example	NOUN
taxlaw-2848	505	3	,	,	PUNCT
taxlaw-2848	505	4	suppose	suppose	VERB
taxlaw-2848	505	5	a	a	DET
taxlaw-2848	505	6	parent	parent	NOUN
taxlaw-2848	505	7	firm	firm	NOUN
taxlaw-2848	505	8	is	be	AUX
taxlaw-2848	505	9	capitalized	capitalize	VERB
taxlaw-2848	505	10	with	with	ADP
taxlaw-2848	505	11	$	$	SYM
taxlaw-2848	505	12	50	50	NUM
taxlaw-2848	505	13	of	of	ADP
taxlaw-2848	505	14	equity	equity	NOUN
taxlaw-2848	505	15	and	and	CCONJ
taxlaw-2848	505	16	$	$	SYM
taxlaw-2848	505	17	50	50	NUM
taxlaw-2848	505	18	of	of	ADP
taxlaw-2848	505	19	debt	debt	NOUN
taxlaw-2848	505	20	,	,	PUNCT
taxlaw-2848	505	21	with	with	ADP
taxlaw-2848	505	22	the	the	DET
taxlaw-2848	505	23	debt	debt	NOUN
taxlaw-2848	505	24	instrument	instrument	NOUN
taxlaw-2848	505	25	paying	pay	VERB
taxlaw-2848	505	26	a	a	DET
taxlaw-2848	505	27	10	10	NUM
taxlaw-2848	505	28	%	%	NOUN
taxlaw-2848	505	29	rate	rate	NOUN
taxlaw-2848	505	30	of	of	ADP
taxlaw-2848	505	31	return	return	NOUN
taxlaw-2848	505	32	.	.	PUNCT
taxlaw-2848	506	1	the	the	DET
taxlaw-2848	506	2	parent	parent	NOUN
taxlaw-2848	506	3	capitalizes	capitalize	VERB
taxlaw-2848	506	4	its	its	PRON
taxlaw-2848	506	5	subsidiary	subsidiary	NOUN
taxlaw-2848	506	6	with	with	ADP
taxlaw-2848	506	7	,	,	PUNCT
taxlaw-2848	506	8	say	say	INTJ
taxlaw-2848	506	9	,	,	PUNCT
taxlaw-2848	506	10	$	$	SYM
taxlaw-2848	506	11	30	30	NUM
taxlaw-2848	506	12	of	of	ADP
taxlaw-2848	506	13	equity	equity	NOUN
taxlaw-2848	506	14	and	and	CCONJ
taxlaw-2848	506	15	$	$	SYM
taxlaw-2848	506	16	70	70	NUM
taxlaw-2848	506	17	of	of	ADP
taxlaw-2848	506	18	debt	debt	NOUN
taxlaw-2848	506	19	for	for	ADP
taxlaw-2848	506	20	good	good	ADJ
taxlaw-2848	506	21	business	business	NOUN
taxlaw-2848	506	22	reasons	reason	NOUN
taxlaw-2848	506	23	.	.	PUNCT
taxlaw-2848	507	1	if	if	SCONJ
taxlaw-2848	507	2	the	the	DET
taxlaw-2848	507	3	subsidiary	subsidiary	NOUN
taxlaw-2848	507	4	’s	’s	PART
taxlaw-2848	507	5	debt	debt	NOUN
taxlaw-2848	507	6	also	also	ADV
taxlaw-2848	507	7	pays	pay	VERB
taxlaw-2848	507	8	an	an	DET
taxlaw-2848	507	9	interest	interest	NOUN
taxlaw-2848	507	10	rate	rate	NOUN
taxlaw-2848	507	11	of	of	ADP
taxlaw-2848	507	12	10	10	NUM
taxlaw-2848	507	13	%	%	NOUN
taxlaw-2848	507	14	,	,	PUNCT
taxlaw-2848	507	15	the	the	DET
taxlaw-2848	507	16	parent	parent	NOUN
taxlaw-2848	507	17	would	would	AUX
taxlaw-2848	507	18	have	have	VERB
taxlaw-2848	507	19	,	,	PUNCT
taxlaw-2848	507	20	$	$	SYM
taxlaw-2848	507	21	2	2	NUM
taxlaw-2848	507	22	more	more	ADJ
taxlaw-2848	507	23	interest	interest	NOUN
taxlaw-2848	507	24	income	income	NOUN
taxlaw-2848	507	25	than	than	ADP
taxlaw-2848	507	26	interest	interest	NOUN
taxlaw-2848	507	27	expense	expense	NOUN
taxlaw-2848	507	28	,	,	PUNCT
taxlaw-2848	507	29	and	and	CCONJ
taxlaw-2848	507	30	would	would	AUX
taxlaw-2848	507	31	owe	owe	VERB
taxlaw-2848	507	32	tax	tax	NOUN
taxlaw-2848	507	33	on	on	ADP
taxlaw-2848	507	34	this	this	DET
taxlaw-2848	507	35	amount	amount	NOUN
taxlaw-2848	507	36	.	.	PUNCT
taxlaw-2848	508	1	consolidated	consolidated	ADJ
taxlaw-2848	508	2	filing	filing	NOUN
taxlaw-2848	508	3	may	may	AUX
taxlaw-2848	508	4	reduce	reduce	VERB
taxlaw-2848	508	5	this	this	DET
taxlaw-2848	508	6	problem	problem	NOUN
taxlaw-2848	508	7	somewhat	somewhat	ADV
taxlaw-2848	508	8	,	,	PUNCT
taxlaw-2848	508	9	but	but	CCONJ
taxlaw-2848	508	10	not	not	PART
taxlaw-2848	508	11	all	all	DET
taxlaw-2848	508	12	capital	capital	NOUN
taxlaw-2848	508	13	structures	structure	NOUN
taxlaw-2848	508	14	allow	allow	VERB
taxlaw-2848	508	15	consolidation	consolidation	NOUN
taxlaw-2848	508	16	of	of	ADP
taxlaw-2848	508	17	all	all	DET
taxlaw-2848	508	18	subsidiaries	subsidiary	NOUN
taxlaw-2848	508	19	,	,	PUNCT
taxlaw-2848	508	20	so	so	SCONJ
taxlaw-2848	508	21	the	the	DET
taxlaw-2848	508	22	problem	problem	NOUN
taxlaw-2848	508	23	will	will	AUX
taxlaw-2848	508	24	inevitably	inevitably	ADV
taxlaw-2848	508	25	remain	remain	VERB
taxlaw-2848	508	26	.	.	PUNCT
taxlaw-2848	509	1	under	under	ADP
taxlaw-2848	509	2	current	current	ADJ
taxlaw-2848	509	3	law	law	NOUN
taxlaw-2848	509	4	,	,	PUNCT
taxlaw-2848	509	5	corporations	corporation	NOUN
taxlaw-2848	509	6	are	be	AUX
taxlaw-2848	509	7	allowed	allow	VERB
taxlaw-2848	509	8	dividends	dividend	NOUN
taxlaw-2848	509	9	received	receive	VERB
taxlaw-2848	509	10	deduction	deduction	NOUN
taxlaw-2848	509	11	to	to	PART
taxlaw-2848	509	12	eliminate	eliminate	VERB
taxlaw-2848	509	13	this	this	DET
taxlaw-2848	509	14	cascading	cascading	NOUN
taxlaw-2848	509	15	.	.	PUNCT
taxlaw-2848	510	1	there	there	PRON
taxlaw-2848	510	2	is	be	VERB
taxlaw-2848	510	3	no	no	DET
taxlaw-2848	510	4	indication	indication	NOUN
taxlaw-2848	510	5	in	in	ADP
taxlaw-2848	510	6	the	the	DET
taxlaw-2848	510	7	plan	plan	NOUN
taxlaw-2848	510	8	,	,	PUNCT
taxlaw-2848	510	9	however	however	ADV
taxlaw-2848	510	10	,	,	PUNCT
taxlaw-2848	510	11	that	that	SCONJ
taxlaw-2848	510	12	there	there	PRON
taxlaw-2848	510	13	would	would	AUX
taxlaw-2848	510	14	be	be	AUX
taxlaw-2848	510	15	a	a	DET
taxlaw-2848	510	16	corresponding	corresponding	ADJ
taxlaw-2848	510	17	interest	interest	NOUN
taxlaw-2848	510	18	received	receive	VERB
taxlaw-2848	510	19	deduction	deduction	NOUN
taxlaw-2848	510	20	.	.	PUNCT
taxlaw-2848	511	1	moreover	moreover	ADV
taxlaw-2848	511	2	,	,	PUNCT
taxlaw-2848	511	3	denying	deny	VERB
taxlaw-2848	511	4	deductions	deduction	NOUN
taxlaw-2848	511	5	for	for	ADP
taxlaw-2848	511	6	interest	interest	NOUN
taxlaw-2848	511	7	expense	expense	NOUN
taxlaw-2848	511	8	but	but	CCONJ
taxlaw-2848	511	9	not	not	PART
taxlaw-2848	511	10	expenses	expense	NOUN
taxlaw-2848	511	11	and	and	CCONJ
taxlaw-2848	511	12	losses	loss	NOUN
taxlaw-2848	511	13	on	on	ADP
taxlaw-2848	511	14	other	other	ADJ
taxlaw-2848	511	15	financial	financial	ADJ
taxlaw-2848	511	16	instruments	instrument	NOUN
taxlaw-2848	511	17	creates	create	VERB
taxlaw-2848	511	18	administrative	administrative	ADJ
taxlaw-2848	511	19	complexity	complexity	NOUN
taxlaw-2848	511	20	and	and	CCONJ
taxlaw-2848	511	21	incentives	incentive	NOUN
taxlaw-2848	511	22	to	to	PART
taxlaw-2848	511	23	use	use	VERB
taxlaw-2848	511	24	other	other	ADJ
taxlaw-2848	511	25	financial	financial	ADJ
taxlaw-2848	511	26	instruments	instrument	NOUN
taxlaw-2848	511	27	rather	rather	ADV
taxlaw-2848	511	28	than	than	ADP
taxlaw-2848	511	29	debt	debt	NOUN
taxlaw-2848	511	30	.	.	PUNCT
taxlaw-2848	512	1	for	for	ADP
taxlaw-2848	512	2	example	example	NOUN
taxlaw-2848	512	3	,	,	PUNCT
taxlaw-2848	512	4	lease	lease	NOUN
taxlaw-2848	512	5	payments	payment	NOUN
taxlaw-2848	512	6	will	will	AUX
taxlaw-2848	512	7	be	be	AUX
taxlaw-2848	512	8	deductible	deductible	ADJ
taxlaw-2848	512	9	but	but	CCONJ
taxlaw-2848	512	10	equivalent	equivalent	ADJ
taxlaw-2848	512	11	interest	interest	NOUN
taxlaw-2848	512	12	payments	payment	NOUN
taxlaw-2848	512	13	will	will	AUX
taxlaw-2848	512	14	not	not	PART
taxlaw-2848	512	15	be	be	AUX
taxlaw-2848	512	16	,	,	PUNCT
taxlaw-2848	512	17	creating	create	VERB
taxlaw-2848	512	18	incentives	incentive	NOUN
taxlaw-2848	512	19	to	to	PART
taxlaw-2848	512	20	lease	lease	VERB
taxlaw-2848	512	21	rather	rather	ADV
taxlaw-2848	512	22	than	than	ADP
taxlaw-2848	512	23	to	to	PART
taxlaw-2848	512	24	own	own	VERB
taxlaw-2848	512	25	.	.	PUNCT
taxlaw-2848	513	1	similar	similar	ADJ
taxlaw-2848	513	2	problems	problem	NOUN
taxlaw-2848	513	3	will	will	AUX
taxlaw-2848	513	4	arise	arise	VERB
taxlaw-2848	513	5	with	with	ADP
taxlaw-2848	513	6	respect	respect	NOUN
taxlaw-2848	513	7	to	to	ADP
taxlaw-2848	513	8	swaps	swap	NOUN
taxlaw-2848	513	9	,	,	PUNCT
taxlaw-2848	513	10	futures	future	NOUN
taxlaw-2848	513	11	and	and	CCONJ
taxlaw-2848	513	12	forward	forward	ADJ
taxlaw-2848	513	13	contracts	contract	NOUN
taxlaw-2848	513	14	which	which	PRON
taxlaw-2848	513	15	have	have	AUX
taxlaw-2848	513	16	embedded	embed	VERB
taxlaw-2848	513	17	time	time	NOUN
taxlaw-2848	513	18	-	-	PUNCT
taxlaw-2848	513	19	value	value	NOUN
taxlaw-2848	513	20	of	of	ADP
taxlaw-2848	513	21	money	money	NOUN
taxlaw-2848	513	22	aspects	aspect	NOUN
taxlaw-2848	513	23	.	.	PUNCT
taxlaw-2848	514	1	to	to	ADP
taxlaw-2848	514	2	some	some	DET
taxlaw-2848	514	3	extent	extent	NOUN
taxlaw-2848	514	4	current	current	ADJ
taxlaw-2848	514	5	law	law	NOUN
taxlaw-2848	514	6	faces	face	VERB
taxlaw-2848	514	7	this	this	DET
taxlaw-2848	514	8	34	34	NUM
taxlaw-2848	514	9	note	note	VERB
taxlaw-2848	514	10	that	that	SCONJ
taxlaw-2848	514	11	the	the	DET
taxlaw-2848	514	12	borrower	borrower	NOUN
taxlaw-2848	514	13	’s	’s	PART
taxlaw-2848	514	14	investment	investment	NOUN
taxlaw-2848	514	15	in	in	ADP
taxlaw-2848	514	16	the	the	DET
taxlaw-2848	514	17	machine	machine	NOUN
taxlaw-2848	514	18	would	would	AUX
taxlaw-2848	514	19	be	be	AUX
taxlaw-2848	514	20	taxed	tax	VERB
taxlaw-2848	514	21	on	on	ADP
taxlaw-2848	514	22	a	a	DET
taxlaw-2848	514	23	cash	cash	NOUN
taxlaw-2848	514	24	-	-	PUNCT
taxlaw-2848	514	25	flow	flow	NOUN
taxlaw-2848	514	26	,	,	PUNCT
taxlaw-2848	514	27	so	so	CCONJ
taxlaw-2848	514	28	it	it	PRON
taxlaw-2848	514	29	is	be	AUX
taxlaw-2848	514	30	effectively	effectively	ADV
taxlaw-2848	514	31	untaxed	untaxe	VERB
taxlaw-2848	514	32	.	.	PUNCT
taxlaw-2848	515	1	the	the	DET
taxlaw-2848	515	2	borrower	borrower	NOUN
taxlaw-2848	515	3	would	would	AUX
taxlaw-2848	515	4	also	also	ADV
taxlaw-2848	515	5	be	be	AUX
taxlaw-2848	515	6	denied	deny	VERB
taxlaw-2848	515	7	a	a	DET
taxlaw-2848	515	8	deduction	deduction	NOUN
taxlaw-2848	515	9	for	for	ADP
taxlaw-2848	515	10	its	its	PRON
taxlaw-2848	515	11	interest	interest	NOUN
taxlaw-2848	515	12	expense	expense	NOUN
taxlaw-2848	515	13	.	.	PUNCT
taxlaw-2848	516	1	the	the	DET
taxlaw-2848	516	2	borrower	borrower	NOUN
taxlaw-2848	516	3	,	,	PUNCT
taxlaw-2848	516	4	in	in	ADP
taxlaw-2848	516	5	present	present	ADJ
taxlaw-2848	516	6	value	value	NOUN
taxlaw-2848	516	7	terms	term	NOUN
taxlaw-2848	516	8	,	,	PUNCT
taxlaw-2848	516	9	therefore	therefore	ADV
taxlaw-2848	516	10	,	,	PUNCT
taxlaw-2848	516	11	bears	bear	VERB
taxlaw-2848	516	12	no	no	DET
taxlaw-2848	516	13	tax	tax	NOUN
taxlaw-2848	516	14	and	and	CCONJ
taxlaw-2848	516	15	has	have	VERB
taxlaw-2848	516	16	no	no	DET
taxlaw-2848	516	17	deductible	deductible	ADJ
taxlaw-2848	516	18	expenses	expense	NOUN
taxlaw-2848	516	19	.	.	PUNCT
taxlaw-2848	517	1	the	the	DET
taxlaw-2848	517	2	only	only	ADJ
taxlaw-2848	517	3	net	net	ADJ
taxlaw-2848	517	4	tax	tax	NOUN
taxlaw-2848	517	5	on	on	ADP
taxlaw-2848	517	6	the	the	DET
taxlaw-2848	517	7	transaction	transaction	NOUN
taxlaw-2848	517	8	is	be	AUX
taxlaw-2848	517	9	the	the	DET
taxlaw-2848	517	10	lender	lender	NOUN
taxlaw-2848	517	11	’s	’s	PART
taxlaw-2848	517	12	interest	interest	NOUN
taxlaw-2848	517	13	income	income	NOUN
taxlaw-2848	517	14	.	.	PUNCT
taxlaw-2848	518	1	2017	2017	NUM
taxlaw-2848	518	2	]	]	PUNCT
taxlaw-2848	518	3	a	a	DET
taxlaw-2848	518	4	guide	guide	NOUN
taxlaw-2848	518	5	to	to	ADP
taxlaw-2848	518	6	the	the	DET
taxlaw-2848	518	7	gop	gop	PROPN
taxlaw-2848	518	8	tax	tax	NOUN
taxlaw-2848	518	9	plan	plan	NOUN
taxlaw-2848	518	10	199	199	NUM
taxlaw-2848	518	11	problem	problem	NOUN
taxlaw-2848	518	12	,	,	PUNCT
taxlaw-2848	518	13	and	and	CCONJ
taxlaw-2848	518	14	the	the	DET
taxlaw-2848	518	15	response	response	NOUN
taxlaw-2848	518	16	is	be	AUX
taxlaw-2848	518	17	a	a	DET
taxlaw-2848	518	18	host	host	NOUN
taxlaw-2848	518	19	of	of	ADP
taxlaw-2848	518	20	complex	complex	ADJ
taxlaw-2848	518	21	rules	rule	NOUN
taxlaw-2848	518	22	designed	design	VERB
taxlaw-2848	518	23	to	to	PART
taxlaw-2848	518	24	classify	classify	VERB
taxlaw-2848	518	25	payments	payment	NOUN
taxlaw-2848	518	26	as	as	ADP
taxlaw-2848	518	27	interest	interest	NOUN
taxlaw-2848	518	28	or	or	CCONJ
taxlaw-2848	518	29	not	not	PART
taxlaw-2848	518	30	.	.	PUNCT
taxlaw-2848	519	1	all	all	PRON
taxlaw-2848	519	2	of	of	ADP
taxlaw-2848	519	3	these	these	DET
taxlaw-2848	519	4	rules	rule	NOUN
taxlaw-2848	519	5	and	and	CCONJ
taxlaw-2848	519	6	likely	likely	ADV
taxlaw-2848	519	7	many	many	ADJ
taxlaw-2848	519	8	more	more	ADJ
taxlaw-2848	519	9	would	would	AUX
taxlaw-2848	519	10	be	be	AUX
taxlaw-2848	519	11	needed	need	VERB
taxlaw-2848	519	12	under	under	ADP
taxlaw-2848	519	13	the	the	DET
taxlaw-2848	519	14	approach	approach	NOUN
taxlaw-2848	519	15	of	of	ADP
taxlaw-2848	519	16	the	the	DET
taxlaw-2848	519	17	brady	brady	PROPN
taxlaw-2848	519	18	plan	plan	NOUN
taxlaw-2848	519	19	because	because	SCONJ
taxlaw-2848	519	20	the	the	DET
taxlaw-2848	519	21	disparity	disparity	NOUN
taxlaw-2848	519	22	between	between	ADP
taxlaw-2848	519	23	interest	interest	NOUN
taxlaw-2848	519	24	expense	expense	NOUN
taxlaw-2848	519	25	and	and	CCONJ
taxlaw-2848	519	26	other	other	ADJ
taxlaw-2848	519	27	expenses	expense	NOUN
taxlaw-2848	519	28	will	will	AUX
taxlaw-2848	519	29	be	be	AUX
taxlaw-2848	519	30	much	much	ADV
taxlaw-2848	519	31	more	more	ADV
taxlaw-2848	519	32	significant	significant	ADJ
taxlaw-2848	519	33	than	than	ADP
taxlaw-2848	519	34	under	under	ADP
taxlaw-2848	519	35	current	current	ADJ
taxlaw-2848	519	36	law	law	NOUN
taxlaw-2848	519	37	.	.	PUNCT
taxlaw-2848	520	1	finally	finally	ADV
taxlaw-2848	520	2	,	,	PUNCT
taxlaw-2848	520	3	the	the	DET
taxlaw-2848	520	4	taxation	taxation	NOUN
taxlaw-2848	520	5	of	of	ADP
taxlaw-2848	520	6	financial	financial	ADJ
taxlaw-2848	520	7	flows	flow	NOUN
taxlaw-2848	520	8	on	on	ADP
taxlaw-2848	520	9	an	an	DET
taxlaw-2848	520	10	income	income	NOUN
taxlaw-2848	520	11	tax	tax	NOUN
taxlaw-2848	520	12	basis	basis	NOUN
taxlaw-2848	520	13	is	be	AUX
taxlaw-2848	520	14	incredibly	incredibly	ADV
taxlaw-2848	520	15	complex	complex	ADJ
taxlaw-2848	520	16	.	.	PUNCT
taxlaw-2848	521	1	the	the	DET
taxlaw-2848	521	2	current	current	ADJ
taxlaw-2848	521	3	rules	rule	NOUN
taxlaw-2848	521	4	for	for	ADP
taxlaw-2848	521	5	taxing	tax	VERB
taxlaw-2848	521	6	financial	financial	ADJ
taxlaw-2848	521	7	instruments	instrument	NOUN
taxlaw-2848	521	8	are	be	AUX
taxlaw-2848	521	9	among	among	ADP
taxlaw-2848	521	10	the	the	DET
taxlaw-2848	521	11	most	most	ADV
taxlaw-2848	521	12	complex	complex	ADJ
taxlaw-2848	521	13	and	and	CCONJ
taxlaw-2848	521	14	difficult	difficult	ADJ
taxlaw-2848	521	15	to	to	PART
taxlaw-2848	521	16	understand	understand	VERB
taxlaw-2848	521	17	sets	set	NOUN
taxlaw-2848	521	18	of	of	ADP
taxlaw-2848	521	19	rules	rule	NOUN
taxlaw-2848	521	20	in	in	ADP
taxlaw-2848	521	21	current	current	ADJ
taxlaw-2848	521	22	law	law	NOUN
taxlaw-2848	521	23	.	.	PUNCT
taxlaw-2848	522	1	these	these	DET
taxlaw-2848	522	2	rules	rule	NOUN
taxlaw-2848	522	3	would	would	AUX
taxlaw-2848	522	4	have	have	VERB
taxlaw-2848	522	5	to	to	PART
taxlaw-2848	522	6	be	be	AUX
taxlaw-2848	522	7	retained	retain	VERB
taxlaw-2848	522	8	if	if	SCONJ
taxlaw-2848	522	9	financial	financial	ADJ
taxlaw-2848	522	10	instruments	instrument	NOUN
taxlaw-2848	522	11	continue	continue	VERB
taxlaw-2848	522	12	to	to	PART
taxlaw-2848	522	13	be	be	AUX
taxlaw-2848	522	14	taxed	tax	VERB
taxlaw-2848	522	15	on	on	ADP
taxlaw-2848	522	16	an	an	DET
taxlaw-2848	522	17	income	income	NOUN
taxlaw-2848	522	18	-	-	PUNCT
taxlaw-2848	522	19	tax	tax	NOUN
taxlaw-2848	522	20	basis	basis	NOUN
taxlaw-2848	522	21	.	.	PUNCT
taxlaw-2848	523	1	the	the	DET
taxlaw-2848	523	2	plan	plan	NOUN
taxlaw-2848	523	3	should	should	AUX
taxlaw-2848	523	4	take	take	VERB
taxlaw-2848	523	5	an	an	DET
taxlaw-2848	523	6	approach	approach	NOUN
taxlaw-2848	523	7	to	to	ADP
taxlaw-2848	523	8	financial	financial	ADJ
taxlaw-2848	523	9	flows	flow	NOUN
taxlaw-2848	523	10	that	that	PRON
taxlaw-2848	523	11	is	be	AUX
taxlaw-2848	523	12	consistent	consistent	ADJ
taxlaw-2848	523	13	with	with	ADP
taxlaw-2848	523	14	the	the	DET
taxlaw-2848	523	15	consumption	consumption	NOUN
taxlaw-2848	523	16	tax	tax	NOUN
taxlaw-2848	523	17	approach	approach	NOUN
taxlaw-2848	523	18	otherwise	otherwise	ADV
taxlaw-2848	523	19	used	use	VERB
taxlaw-2848	523	20	in	in	ADP
taxlaw-2848	523	21	the	the	DET
taxlaw-2848	523	22	plan	plan	NOUN
taxlaw-2848	523	23	.	.	PUNCT
taxlaw-2848	524	1	the	the	DET
taxlaw-2848	524	2	standard	standard	ADJ
taxlaw-2848	524	3	approach	approach	NOUN
taxlaw-2848	524	4	in	in	ADP
taxlaw-2848	524	5	cash	cash	NOUN
taxlaw-2848	524	6	-	-	PUNCT
taxlaw-2848	524	7	flow	flow	NOUN
taxlaw-2848	524	8	systems	system	NOUN
taxlaw-2848	524	9	is	be	AUX
taxlaw-2848	524	10	to	to	PART
taxlaw-2848	524	11	ignore	ignore	VERB
taxlaw-2848	524	12	financial	financial	ADJ
taxlaw-2848	524	13	flows	flow	NOUN
taxlaw-2848	524	14	.	.	PUNCT
taxlaw-2848	525	1	this	this	PRON
taxlaw-2848	525	2	generates	generate	VERB
taxlaw-2848	525	3	some	some	DET
taxlaw-2848	525	4	problems	problem	NOUN
taxlaw-2848	525	5	with	with	ADP
taxlaw-2848	525	6	respect	respect	NOUN
taxlaw-2848	525	7	to	to	ADP
taxlaw-2848	525	8	the	the	DET
taxlaw-2848	525	9	taxation	taxation	NOUN
taxlaw-2848	525	10	of	of	ADP
taxlaw-2848	525	11	banks	bank	NOUN
taxlaw-2848	525	12	and	and	CCONJ
taxlaw-2848	525	13	other	other	ADJ
taxlaw-2848	525	14	financial	financial	ADJ
taxlaw-2848	525	15	institutions	institution	NOUN
taxlaw-2848	525	16	but	but	CCONJ
taxlaw-2848	525	17	otherwise	otherwise	ADV
taxlaw-2848	525	18	works	work	VERB
taxlaw-2848	525	19	reasonably	reasonably	ADV
taxlaw-2848	525	20	well	well	ADV
taxlaw-2848	525	21	in	in	ADP
taxlaw-2848	525	22	a	a	DET
taxlaw-2848	525	23	large	large	ADJ
taxlaw-2848	525	24	number	number	NOUN
taxlaw-2848	525	25	of	of	ADP
taxlaw-2848	525	26	tax	tax	NOUN
taxlaw-2848	525	27	systems	system	NOUN
taxlaw-2848	525	28	used	use	VERB
taxlaw-2848	525	29	throughout	throughout	ADP
taxlaw-2848	525	30	the	the	DET
taxlaw-2848	525	31	world	world	NOUN
taxlaw-2848	525	32	.	.	PUNCT
taxlaw-2848	526	1	(	(	PUNCT
taxlaw-2848	526	2	i	i	PRON
taxlaw-2848	526	3	defer	defer	VERB
taxlaw-2848	526	4	the	the	DET
taxlaw-2848	526	5	discussion	discussion	NOUN
taxlaw-2848	526	6	of	of	ADP
taxlaw-2848	526	7	the	the	DET
taxlaw-2848	526	8	taxation	taxation	NOUN
taxlaw-2848	526	9	of	of	ADP
taxlaw-2848	526	10	financial	financial	ADJ
taxlaw-2848	526	11	institutions	institution	NOUN
taxlaw-2848	526	12	to	to	PART
taxlaw-2848	526	13	part	part	VERB
taxlaw-2848	526	14	iv.d	iv.d	ADJ
taxlaw-2848	526	15	.	.	PUNCT
taxlaw-2848	526	16	)	)	PUNCT
taxlaw-2848	526	17	pass	pass	NOUN
taxlaw-2848	526	18	-	-	PUNCT
taxlaw-2848	526	19	throughs	throughs	NOUN
taxlaw-2848	526	20	the	the	DET
taxlaw-2848	526	21	brady	brady	PROPN
taxlaw-2848	526	22	plan	plan	NOUN
taxlaw-2848	526	23	would	would	AUX
taxlaw-2848	526	24	retain	retain	VERB
taxlaw-2848	526	25	the	the	DET
taxlaw-2848	526	26	pass	pass	VERB
taxlaw-2848	526	27	-	-	PUNCT
taxlaw-2848	526	28	through	through	ADP
taxlaw-2848	526	29	regimes	regime	NOUN
taxlaw-2848	526	30	of	of	ADP
taxlaw-2848	526	31	current	current	ADJ
taxlaw-2848	526	32	law	law	NOUN
taxlaw-2848	526	33	but	but	CCONJ
taxlaw-2848	526	34	tax	tax	VERB
taxlaw-2848	526	35	active	active	ADJ
taxlaw-2848	526	36	income	income	NOUN
taxlaw-2848	526	37	of	of	ADP
taxlaw-2848	526	38	pass	pass	NOUN
taxlaw-2848	526	39	-	-	PUNCT
taxlaw-2848	526	40	throughs	throughs	NOUN
taxlaw-2848	526	41	at	at	ADP
taxlaw-2848	526	42	a	a	DET
taxlaw-2848	526	43	maximum	maximum	ADJ
taxlaw-2848	526	44	rate	rate	NOUN
taxlaw-2848	526	45	of	of	ADP
taxlaw-2848	526	46	25	25	NUM
taxlaw-2848	526	47	%	%	NOUN
taxlaw-2848	526	48	.	.	PUNCT
taxlaw-2848	527	1	it	it	PRON
taxlaw-2848	527	2	is	be	AUX
taxlaw-2848	527	3	a	a	DET
taxlaw-2848	527	4	mistake	mistake	NOUN
taxlaw-2848	527	5	to	to	PART
taxlaw-2848	527	6	retain	retain	VERB
taxlaw-2848	527	7	the	the	DET
taxlaw-2848	527	8	pass	pass	VERB
taxlaw-2848	527	9	-	-	PUNCT
taxlaw-2848	527	10	through	through	ADP
taxlaw-2848	527	11	regimes	regime	NOUN
taxlaw-2848	527	12	of	of	ADP
taxlaw-2848	527	13	current	current	ADJ
taxlaw-2848	527	14	law	law	NOUN
taxlaw-2848	527	15	and	and	CCONJ
taxlaw-2848	527	16	,	,	PUNCT
taxlaw-2848	527	17	with	with	ADP
taxlaw-2848	527	18	perhaps	perhaps	ADV
taxlaw-2848	527	19	an	an	DET
taxlaw-2848	527	20	exception	exception	NOUN
taxlaw-2848	527	21	for	for	ADP
taxlaw-2848	527	22	small	small	ADJ
taxlaw-2848	527	23	,	,	PUNCT
taxlaw-2848	527	24	sole	sole	ADJ
taxlaw-2848	527	25	proprietorships	proprietorship	NOUN
taxlaw-2848	527	26	,	,	PUNCT
taxlaw-2848	527	27	they	they	PRON
taxlaw-2848	527	28	should	should	AUX
taxlaw-2848	527	29	be	be	AUX
taxlaw-2848	527	30	repealed	repeal	VERB
taxlaw-2848	527	31	.	.	PUNCT
taxlaw-2848	528	1	instead	instead	ADV
taxlaw-2848	528	2	,	,	PUNCT
taxlaw-2848	528	3	all	all	DET
taxlaw-2848	528	4	businesses	business	NOUN
taxlaw-2848	528	5	should	should	AUX
taxlaw-2848	528	6	be	be	AUX
taxlaw-2848	528	7	taxed	tax	VERB
taxlaw-2848	528	8	the	the	DET
taxlaw-2848	528	9	same	same	ADJ
taxlaw-2848	528	10	way	way	NOUN
taxlaw-2848	528	11	.	.	PUNCT
taxlaw-2848	529	1	doing	do	VERB
taxlaw-2848	529	2	so	so	ADV
taxlaw-2848	529	3	reduces	reduce	VERB
taxlaw-2848	529	4	economic	economic	ADJ
taxlaw-2848	529	5	distortions	distortion	NOUN
taxlaw-2848	529	6	and	and	CCONJ
taxlaw-2848	529	7	,	,	PUNCT
taxlaw-2848	529	8	simultaneously	simultaneously	ADV
taxlaw-2848	529	9	,	,	PUNCT
taxlaw-2848	529	10	would	would	AUX
taxlaw-2848	529	11	simplify	simplify	VERB
taxlaw-2848	529	12	the	the	DET
taxlaw-2848	529	13	law	law	NOUN
taxlaw-2848	529	14	.	.	PUNCT
taxlaw-2848	530	1	to	to	PART
taxlaw-2848	530	2	see	see	VERB
taxlaw-2848	530	3	why	why	SCONJ
taxlaw-2848	530	4	,	,	PUNCT
taxlaw-2848	530	5	compare	compare	VERB
taxlaw-2848	530	6	the	the	DET
taxlaw-2848	530	7	taxation	taxation	NOUN
taxlaw-2848	530	8	under	under	ADP
taxlaw-2848	530	9	the	the	DET
taxlaw-2848	530	10	brady	brady	PROPN
taxlaw-2848	530	11	plan	plan	NOUN
taxlaw-2848	530	12	of	of	ADP
taxlaw-2848	530	13	equivalent	equivalent	ADJ
taxlaw-2848	530	14	investments	investment	NOUN
taxlaw-2848	530	15	made	make	VERB
taxlaw-2848	530	16	,	,	PUNCT
taxlaw-2848	530	17	alternatively	alternatively	ADV
taxlaw-2848	530	18	,	,	PUNCT
taxlaw-2848	530	19	through	through	ADP
taxlaw-2848	530	20	a	a	DET
taxlaw-2848	530	21	corporation	corporation	NOUN
taxlaw-2848	530	22	and	and	CCONJ
taxlaw-2848	530	23	through	through	ADP
taxlaw-2848	530	24	a	a	DET
taxlaw-2848	530	25	partnership	partnership	NOUN
taxlaw-2848	530	26	.	.	PUNCT
taxlaw-2848	531	1	suppose	suppose	VERB
taxlaw-2848	531	2	that	that	SCONJ
taxlaw-2848	531	3	an	an	DET
taxlaw-2848	531	4	individual	individual	NOUN
taxlaw-2848	531	5	has	have	VERB
taxlaw-2848	531	6	$	$	SYM
taxlaw-2848	531	7	100	100	NUM
taxlaw-2848	531	8	and	and	CCONJ
taxlaw-2848	531	9	can	can	AUX
taxlaw-2848	531	10	purchase	purchase	VERB
taxlaw-2848	531	11	a	a	DET
taxlaw-2848	531	12	machine	machine	NOUN
taxlaw-2848	531	13	or	or	CCONJ
taxlaw-2848	531	14	other	other	ADJ
taxlaw-2848	531	15	asset	asset	NOUN
taxlaw-2848	531	16	that	that	PRON
taxlaw-2848	531	17	costs	cost	VERB
taxlaw-2848	531	18	$	$	SYM
taxlaw-2848	531	19	100	100	NUM
taxlaw-2848	531	20	and	and	CCONJ
taxlaw-2848	531	21	returns	return	VERB
taxlaw-2848	531	22	$	$	SYM
taxlaw-2848	531	23	110	110	NUM
taxlaw-2848	531	24	in	in	ADP
taxlaw-2848	531	25	one	one	NUM
taxlaw-2848	531	26	year	year	NOUN
taxlaw-2848	531	27	.	.	PUNCT
taxlaw-2848	532	1	if	if	SCONJ
taxlaw-2848	532	2	the	the	DET
taxlaw-2848	532	3	individual	individual	NOUN
taxlaw-2848	532	4	makes	make	VERB
taxlaw-2848	532	5	the	the	DET
taxlaw-2848	532	6	investment	investment	NOUN
taxlaw-2848	532	7	through	through	ADP
taxlaw-2848	532	8	a	a	DET
taxlaw-2848	532	9	corporation	corporation	NOUN
taxlaw-2848	532	10	,	,	PUNCT
taxlaw-2848	532	11	the	the	DET
taxlaw-2848	532	12	corporation	corporation	NOUN
taxlaw-2848	532	13	deducts	deduct	VERB
taxlaw-2848	532	14	the	the	DET
taxlaw-2848	532	15	$	$	SYM
taxlaw-2848	532	16	100	100	NUM
taxlaw-2848	532	17	and	and	CCONJ
taxlaw-2848	532	18	includes	include	VERB
taxlaw-2848	532	19	the	the	DET
taxlaw-2848	532	20	$	$	SYM
taxlaw-2848	532	21	110	110	NUM
taxlaw-2848	532	22	and	and	CCONJ
taxlaw-2848	532	23	pays	pay	VERB
taxlaw-2848	532	24	no	no	DET
taxlaw-2848	532	25	present	present	ADJ
taxlaw-2848	532	26	value	value	NOUN
taxlaw-2848	532	27	tax	tax	NOUN
taxlaw-2848	532	28	.	.	PUNCT
taxlaw-2848	533	1	when	when	SCONJ
taxlaw-2848	533	2	the	the	DET
taxlaw-2848	533	3	$	$	SYM
taxlaw-2848	533	4	110	110	NUM
taxlaw-2848	533	5	is	be	AUX
taxlaw-2848	533	6	distributed	distribute	VERB
taxlaw-2848	533	7	,	,	PUNCT
taxlaw-2848	533	8	the	the	DET
taxlaw-2848	533	9	owner	owner	NOUN
taxlaw-2848	533	10	has	have	VERB
taxlaw-2848	533	11	a	a	DET
taxlaw-2848	533	12	$	$	SYM
taxlaw-2848	533	13	10	10	NUM
taxlaw-2848	533	14	dividend	dividend	NOUN
taxlaw-2848	533	15	and	and	CCONJ
taxlaw-2848	533	16	a	a	DET
taxlaw-2848	533	17	$	$	SYM
taxlaw-2848	533	18	100	100	NUM
taxlaw-2848	533	19	return	return	NOUN
taxlaw-2848	533	20	of	of	ADP
taxlaw-2848	533	21	capital,35	capital,35	NOUN
taxlaw-2848	533	22	and	and	CCONJ
taxlaw-2848	533	23	pays	pay	VERB
taxlaw-2848	533	24	a	a	DET
taxlaw-2848	533	25	$	$	SYM
taxlaw-2848	533	26	1.65	1.65	NUM
taxlaw-2848	533	27	tax	tax	NOUN
taxlaw-2848	533	28	on	on	ADP
taxlaw-2848	533	29	the	the	DET
taxlaw-2848	533	30	dividend	dividend	NOUN
taxlaw-2848	533	31	.	.	PUNCT
taxlaw-2848	534	1	suppose	suppose	VERB
taxlaw-2848	534	2	instead	instead	ADV
taxlaw-2848	534	3	that	that	SCONJ
taxlaw-2848	534	4	the	the	DET
taxlaw-2848	534	5	individual	individual	NOUN
taxlaw-2848	534	6	makes	make	VERB
taxlaw-2848	534	7	the	the	DET
taxlaw-2848	534	8	same	same	ADJ
taxlaw-2848	534	9	investment	investment	NOUN
taxlaw-2848	534	10	through	through	ADP
taxlaw-2848	534	11	a	a	DET
taxlaw-2848	534	12	partnership	partnership	NOUN
taxlaw-2848	534	13	.	.	PUNCT
taxlaw-2848	535	1	in	in	ADP
taxlaw-2848	535	2	this	this	DET
taxlaw-2848	535	3	case	case	NOUN
taxlaw-2848	535	4	,	,	PUNCT
taxlaw-2848	535	5	the	the	DET
taxlaw-2848	535	6	cash	cash	NOUN
taxlaw-2848	535	7	flows	flow	NOUN
taxlaw-2848	535	8	are	be	AUX
taxlaw-2848	535	9	attributed	attribute	VERB
taxlaw-2848	535	10	to	to	ADP
taxlaw-2848	535	11	the	the	DET
taxlaw-2848	535	12	individual	individual	NOUN
taxlaw-2848	535	13	via	via	ADP
taxlaw-2848	535	14	the	the	DET
taxlaw-2848	535	15	normal	normal	ADJ
taxlaw-2848	535	16	partnership	partnership	NOUN
taxlaw-2848	535	17	allocation	allocation	NOUN
taxlaw-2848	535	18	rules	rule	NOUN
taxlaw-2848	535	19	.	.	PUNCT
taxlaw-2848	536	1	the	the	DET
taxlaw-2848	536	2	individual	individual	ADJ
taxlaw-2848	536	3	35	35	NUM
taxlaw-2848	536	4	see	see	VERB
taxlaw-2848	536	5	part	part	NOUN
taxlaw-2848	536	6	iv.e	iv.e	NOUN
taxlaw-2848	536	7	.	.	PUNCT
taxlaw-2848	537	1	for	for	ADP
taxlaw-2848	537	2	a	a	DET
taxlaw-2848	537	3	discussion	discussion	NOUN
taxlaw-2848	537	4	of	of	ADP
taxlaw-2848	537	5	the	the	DET
taxlaw-2848	537	6	determination	determination	NOUN
taxlaw-2848	537	7	of	of	ADP
taxlaw-2848	537	8	which	which	DET
taxlaw-2848	537	9	portion	portion	NOUN
taxlaw-2848	537	10	of	of	ADP
taxlaw-2848	537	11	a	a	DET
taxlaw-2848	537	12	distribution	distribution	NOUN
taxlaw-2848	537	13	is	be	AUX
taxlaw-2848	537	14	a	a	DET
taxlaw-2848	537	15	dividend	dividend	NOUN
taxlaw-2848	537	16	and	and	CCONJ
taxlaw-2848	537	17	which	which	PRON
taxlaw-2848	537	18	is	be	AUX
taxlaw-2848	537	19	a	a	DET
taxlaw-2848	537	20	return	return	NOUN
taxlaw-2848	537	21	of	of	ADP
taxlaw-2848	537	22	capital	capital	NOUN
taxlaw-2848	537	23	when	when	SCONJ
taxlaw-2848	537	24	corporations	corporation	NOUN
taxlaw-2848	537	25	are	be	AUX
taxlaw-2848	537	26	taxed	tax	VERB
taxlaw-2848	537	27	under	under	ADP
taxlaw-2848	537	28	a	a	DET
taxlaw-2848	537	29	cash	cash	NOUN
taxlaw-2848	537	30	-	-	PUNCT
taxlaw-2848	537	31	flow	flow	NOUN
taxlaw-2848	537	32	system	system	NOUN
taxlaw-2848	537	33	.	.	PUNCT
taxlaw-2848	538	1	200	200	NUM
taxlaw-2848	538	2	columbia	columbia	PROPN
taxlaw-2848	538	3	journal	journal	PROPN
taxlaw-2848	538	4	of	of	ADP
taxlaw-2848	538	5	tax	tax	NOUN
taxlaw-2848	538	6	law	law	NOUN
taxlaw-2848	538	7	[	[	X
taxlaw-2848	538	8	vol.8:171	vol.8:171	INTJ
taxlaw-2848	538	9	deducts	deduct	VERB
taxlaw-2848	538	10	and	and	CCONJ
taxlaw-2848	538	11	includes	include	VERB
taxlaw-2848	538	12	the	the	DET
taxlaw-2848	538	13	$	$	SYM
taxlaw-2848	538	14	100	100	NUM
taxlaw-2848	538	15	expense	expense	NOUN
taxlaw-2848	538	16	and	and	CCONJ
taxlaw-2848	538	17	$	$	SYM
taxlaw-2848	538	18	110	110	NUM
taxlaw-2848	538	19	return	return	NOUN
taxlaw-2848	538	20	at	at	ADP
taxlaw-2848	538	21	a	a	DET
taxlaw-2848	538	22	25	25	NUM
taxlaw-2848	538	23	%	%	NOUN
taxlaw-2848	538	24	rate	rate	NOUN
taxlaw-2848	538	25	and	and	CCONJ
taxlaw-2848	538	26	bears	bear	VERB
taxlaw-2848	538	27	no	no	DET
taxlaw-2848	538	28	present	present	ADJ
taxlaw-2848	538	29	value	value	NOUN
taxlaw-2848	538	30	tax	tax	NOUN
taxlaw-2848	538	31	.	.	PUNCT
taxlaw-2848	539	1	there	there	PRON
taxlaw-2848	539	2	is	be	VERB
taxlaw-2848	539	3	no	no	DET
taxlaw-2848	539	4	separate	separate	ADJ
taxlaw-2848	539	5	tax	tax	NOUN
taxlaw-2848	539	6	on	on	ADP
taxlaw-2848	539	7	distributions	distribution	NOUN
taxlaw-2848	539	8	from	from	ADP
taxlaw-2848	539	9	the	the	DET
taxlaw-2848	539	10	partnership	partnership	NOUN
taxlaw-2848	539	11	.	.	PUNCT
taxlaw-2848	540	1	the	the	DET
taxlaw-2848	540	2	net	net	ADJ
taxlaw-2848	540	3	result	result	NOUN
taxlaw-2848	540	4	is	be	AUX
taxlaw-2848	540	5	that	that	SCONJ
taxlaw-2848	540	6	the	the	DET
taxlaw-2848	540	7	brady	brady	PROPN
taxlaw-2848	540	8	plan	plan	NOUN
taxlaw-2848	540	9	would	would	AUX
taxlaw-2848	540	10	retain	retain	VERB
taxlaw-2848	540	11	the	the	DET
taxlaw-2848	540	12	current	current	ADJ
taxlaw-2848	540	13	law	law	NOUN
taxlaw-2848	540	14	system	system	NOUN
taxlaw-2848	540	15	in	in	ADP
taxlaw-2848	540	16	which	which	PRON
taxlaw-2848	540	17	investments	investment	NOUN
taxlaw-2848	540	18	in	in	ADP
taxlaw-2848	540	19	corporations	corporation	NOUN
taxlaw-2848	540	20	are	be	AUX
taxlaw-2848	540	21	taxed	tax	VERB
taxlaw-2848	540	22	at	at	ADP
taxlaw-2848	540	23	a	a	DET
taxlaw-2848	540	24	higher	high	ADJ
taxlaw-2848	540	25	rate	rate	NOUN
taxlaw-2848	540	26	than	than	ADP
taxlaw-2848	540	27	identical	identical	ADJ
taxlaw-2848	540	28	investments	investment	NOUN
taxlaw-2848	540	29	in	in	ADP
taxlaw-2848	540	30	partnerships	partnership	NOUN
taxlaw-2848	540	31	and	and	CCONJ
taxlaw-2848	540	32	other	other	ADJ
taxlaw-2848	540	33	pass	pass	VERB
taxlaw-2848	540	34	-	-	PUNCT
taxlaw-2848	540	35	through	through	ADP
taxlaw-2848	540	36	entities	entity	NOUN
taxlaw-2848	540	37	.	.	PUNCT
taxlaw-2848	541	1	it	it	PRON
taxlaw-2848	541	2	creates	create	VERB
taxlaw-2848	541	3	an	an	DET
taxlaw-2848	541	4	incentive	incentive	NOUN
taxlaw-2848	541	5	to	to	PART
taxlaw-2848	541	6	avoid	avoid	VERB
taxlaw-2848	541	7	using	use	VERB
taxlaw-2848	541	8	the	the	DET
taxlaw-2848	541	9	corporate	corporate	ADJ
taxlaw-2848	541	10	form	form	NOUN
taxlaw-2848	541	11	.	.	PUNCT
taxlaw-2848	542	1	that	that	DET
taxlaw-2848	542	2	current	current	ADJ
taxlaw-2848	542	3	law	law	NOUN
taxlaw-2848	542	4	favors	favor	VERB
taxlaw-2848	542	5	partnerships	partnership	NOUN
taxlaw-2848	542	6	over	over	ADP
taxlaw-2848	542	7	corporations	corporation	NOUN
taxlaw-2848	542	8	is	be	AUX
taxlaw-2848	542	9	a	a	DET
taxlaw-2848	542	10	flaw	flaw	NOUN
taxlaw-2848	542	11	not	not	PART
taxlaw-2848	542	12	a	a	DET
taxlaw-2848	542	13	feature	feature	NOUN
taxlaw-2848	542	14	to	to	PART
taxlaw-2848	542	15	be	be	AUX
taxlaw-2848	542	16	retained	retain	VERB
taxlaw-2848	542	17	.	.	PUNCT
taxlaw-2848	543	1	the	the	DET
taxlaw-2848	543	2	distortions	distortion	NOUN
taxlaw-2848	543	3	in	in	ADP
taxlaw-2848	543	4	investment	investment	NOUN
taxlaw-2848	543	5	patterns	pattern	NOUN
taxlaw-2848	543	6	because	because	SCONJ
taxlaw-2848	543	7	of	of	ADP
taxlaw-2848	543	8	the	the	DET
taxlaw-2848	543	9	preference	preference	NOUN
taxlaw-2848	543	10	for	for	ADP
taxlaw-2848	543	11	partnerships	partnership	NOUN
taxlaw-2848	543	12	over	over	ADP
taxlaw-2848	543	13	corporations	corporation	NOUN
taxlaw-2848	543	14	in	in	ADP
taxlaw-2848	543	15	current	current	ADJ
taxlaw-2848	543	16	law	law	NOUN
taxlaw-2848	543	17	is	be	AUX
taxlaw-2848	543	18	one	one	NUM
taxlaw-2848	543	19	of	of	ADP
taxlaw-2848	543	20	the	the	DET
taxlaw-2848	543	21	reasons	reason	NOUN
taxlaw-2848	543	22	for	for	ADP
taxlaw-2848	543	23	the	the	DET
taxlaw-2848	543	24	numerous	numerous	ADJ
taxlaw-2848	543	25	proposals	proposal	NOUN
taxlaw-2848	543	26	for	for	ADP
taxlaw-2848	543	27	corporate	corporate	ADJ
taxlaw-2848	543	28	integration	integration	NOUN
taxlaw-2848	543	29	.	.	PUNCT
taxlaw-2848	544	1	among	among	ADP
taxlaw-2848	544	2	other	other	ADJ
taxlaw-2848	544	3	things	thing	NOUN
taxlaw-2848	544	4	,	,	PUNCT
taxlaw-2848	544	5	these	these	DET
taxlaw-2848	544	6	proposals	proposal	NOUN
taxlaw-2848	544	7	seek	seek	VERB
taxlaw-2848	544	8	to	to	PART
taxlaw-2848	544	9	reduce	reduce	VERB
taxlaw-2848	544	10	the	the	DET
taxlaw-2848	544	11	distinction	distinction	NOUN
taxlaw-2848	544	12	between	between	ADP
taxlaw-2848	544	13	the	the	DET
taxlaw-2848	544	14	taxation	taxation	NOUN
taxlaw-2848	544	15	of	of	ADP
taxlaw-2848	544	16	partnership	partnership	NOUN
taxlaw-2848	544	17	investments	investment	NOUN
taxlaw-2848	544	18	and	and	CCONJ
taxlaw-2848	544	19	corporate	corporate	ADJ
taxlaw-2848	544	20	investments	investment	NOUN
taxlaw-2848	544	21	under	under	ADP
taxlaw-2848	544	22	our	our	PRON
taxlaw-2848	544	23	current	current	ADJ
taxlaw-2848	544	24	income	income	NOUN
taxlaw-2848	544	25	tax.36	tax.36	VERB
taxlaw-2848	544	26	the	the	DET
taxlaw-2848	544	27	benefits	benefit	NOUN
taxlaw-2848	544	28	of	of	ADP
taxlaw-2848	544	29	reducing	reduce	VERB
taxlaw-2848	544	30	the	the	DET
taxlaw-2848	544	31	differences	difference	NOUN
taxlaw-2848	544	32	in	in	ADP
taxlaw-2848	544	33	taxation	taxation	NOUN
taxlaw-2848	544	34	between	between	ADP
taxlaw-2848	544	35	different	different	ADJ
taxlaw-2848	544	36	business	business	NOUN
taxlaw-2848	544	37	entities	entity	NOUN
taxlaw-2848	544	38	would	would	AUX
taxlaw-2848	544	39	similarly	similarly	ADV
taxlaw-2848	544	40	arise	arise	VERB
taxlaw-2848	544	41	under	under	ADP
taxlaw-2848	544	42	the	the	DET
taxlaw-2848	544	43	brady	brady	PROPN
taxlaw-2848	544	44	plan	plan	PROPN
taxlaw-2848	544	45	.	.	PUNCT
taxlaw-2848	545	1	most	most	ADJ
taxlaw-2848	545	2	corporate	corporate	ADJ
taxlaw-2848	545	3	integration	integration	NOUN
taxlaw-2848	545	4	proposals	proposal	NOUN
taxlaw-2848	545	5	,	,	PUNCT
taxlaw-2848	545	6	however	however	ADV
taxlaw-2848	545	7	,	,	PUNCT
taxlaw-2848	545	8	would	would	AUX
taxlaw-2848	545	9	retain	retain	VERB
taxlaw-2848	545	10	the	the	DET
taxlaw-2848	545	11	current	current	ADJ
taxlaw-2848	545	12	system	system	NOUN
taxlaw-2848	545	13	of	of	ADP
taxlaw-2848	545	14	having	have	VERB
taxlaw-2848	545	15	separate	separate	ADJ
taxlaw-2848	545	16	regimes	regime	NOUN
taxlaw-2848	545	17	for	for	ADP
taxlaw-2848	545	18	partnerships	partnership	NOUN
taxlaw-2848	545	19	and	and	CCONJ
taxlaw-2848	545	20	corporations	corporation	NOUN
taxlaw-2848	545	21	rather	rather	ADV
taxlaw-2848	545	22	than	than	ADP
taxlaw-2848	545	23	unifying	unify	VERB
taxlaw-2848	545	24	them	they	PRON
taxlaw-2848	545	25	in	in	ADP
taxlaw-2848	545	26	a	a	DET
taxlaw-2848	545	27	single	single	ADJ
taxlaw-2848	545	28	business	business	NOUN
taxlaw-2848	545	29	tax	tax	NOUN
taxlaw-2848	545	30	regime	regime	NOUN
taxlaw-2848	545	31	.	.	PUNCT
taxlaw-2848	546	1	although	although	SCONJ
taxlaw-2848	546	2	often	often	ADV
taxlaw-2848	546	3	not	not	PART
taxlaw-2848	546	4	clear	clear	ADJ
taxlaw-2848	546	5	exactly	exactly	ADV
taxlaw-2848	546	6	why	why	SCONJ
taxlaw-2848	546	7	this	this	DET
taxlaw-2848	546	8	approach	approach	NOUN
taxlaw-2848	546	9	is	be	AUX
taxlaw-2848	546	10	favored	favor	VERB
taxlaw-2848	546	11	,	,	PUNCT
taxlaw-2848	546	12	it	it	PRON
taxlaw-2848	546	13	seems	seem	VERB
taxlaw-2848	546	14	to	to	PART
taxlaw-2848	546	15	be	be	AUX
taxlaw-2848	546	16	that	that	SCONJ
taxlaw-2848	546	17	the	the	DET
taxlaw-2848	546	18	partnership	partnership	NOUN
taxlaw-2848	546	19	regime	regime	NOUN
taxlaw-2848	546	20	is	be	AUX
taxlaw-2848	546	21	thought	think	VERB
taxlaw-2848	546	22	to	to	PART
taxlaw-2848	546	23	be	be	AUX
taxlaw-2848	546	24	superior	superior	ADJ
taxlaw-2848	546	25	in	in	ADP
taxlaw-2848	546	26	theory	theory	NOUN
taxlaw-2848	546	27	but	but	CCONJ
taxlaw-2848	546	28	too	too	ADV
taxlaw-2848	546	29	complex	complex	ADJ
taxlaw-2848	546	30	to	to	PART
taxlaw-2848	546	31	apply	apply	VERB
taxlaw-2848	546	32	in	in	ADP
taxlaw-2848	546	33	the	the	DET
taxlaw-2848	546	34	large	large	ADJ
taxlaw-2848	546	35	,	,	PUNCT
taxlaw-2848	546	36	publicly	publicly	ADV
taxlaw-2848	546	37	traded	trade	VERB
taxlaw-2848	546	38	corporation	corporation	NOUN
taxlaw-2848	546	39	context	context	NOUN
taxlaw-2848	546	40	.	.	PUNCT
taxlaw-2848	547	1	the	the	DET
taxlaw-2848	547	2	partnership	partnership	NOUN
taxlaw-2848	547	3	system	system	NOUN
taxlaw-2848	547	4	is	be	AUX
taxlaw-2848	547	5	superior	superior	ADJ
taxlaw-2848	547	6	because	because	SCONJ
taxlaw-2848	547	7	it	it	PRON
taxlaw-2848	547	8	taxes	tax	VERB
taxlaw-2848	547	9	partnership	partnership	NOUN
taxlaw-2848	547	10	income	income	NOUN
taxlaw-2848	547	11	at	at	ADP
taxlaw-2848	547	12	the	the	DET
taxlaw-2848	547	13	owner	owner	NOUN
taxlaw-2848	547	14	’s	’s	PART
taxlaw-2848	547	15	rates	rate	NOUN
taxlaw-2848	547	16	while	while	SCONJ
taxlaw-2848	547	17	even	even	ADV
taxlaw-2848	547	18	the	the	DET
taxlaw-2848	547	19	most	most	ADV
taxlaw-2848	547	20	sophisticated	sophisticated	ADJ
taxlaw-2848	547	21	corporate	corporate	ADJ
taxlaw-2848	547	22	integration	integration	NOUN
taxlaw-2848	547	23	systems	system	NOUN
taxlaw-2848	547	24	can	can	AUX
taxlaw-2848	547	25	only	only	ADV
taxlaw-2848	547	26	approximate	approximate	VERB
taxlaw-2848	547	27	this	this	PRON
taxlaw-2848	547	28	.	.	PUNCT
taxlaw-2848	548	1	with	with	ADP
taxlaw-2848	548	2	the	the	DET
taxlaw-2848	548	3	exception	exception	NOUN
taxlaw-2848	548	4	of	of	ADP
taxlaw-2848	548	5	inframarginal	inframarginal	ADJ
taxlaw-2848	548	6	returns	return	NOUN
taxlaw-2848	548	7	,	,	PUNCT
taxlaw-2848	548	8	the	the	DET
taxlaw-2848	548	9	pass	pass	VERB
taxlaw-2848	548	10	-	-	PUNCT
taxlaw-2848	548	11	through	through	ADP
taxlaw-2848	548	12	system	system	NOUN
taxlaw-2848	548	13	under	under	ADP
taxlaw-2848	548	14	the	the	DET
taxlaw-2848	548	15	brady	brady	PROPN
taxlaw-2848	548	16	plan	plan	NOUN
taxlaw-2848	548	17	does	do	AUX
taxlaw-2848	548	18	not	not	PART
taxlaw-2848	548	19	achieve	achieve	VERB
taxlaw-2848	548	20	this	this	DET
taxlaw-2848	548	21	goal	goal	NOUN
taxlaw-2848	548	22	(	(	PUNCT
taxlaw-2848	548	23	and	and	CCONJ
taxlaw-2848	548	24	even	even	ADV
taxlaw-2848	548	25	for	for	ADP
taxlaw-2848	548	26	inframarginal	inframarginal	ADJ
taxlaw-2848	548	27	returns	return	NOUN
taxlaw-2848	548	28	,	,	PUNCT
taxlaw-2848	548	29	it	it	PRON
taxlaw-2848	548	30	does	do	AUX
taxlaw-2848	548	31	not	not	PART
taxlaw-2848	548	32	get	get	VERB
taxlaw-2848	548	33	it	it	PRON
taxlaw-2848	548	34	exactly	exactly	ADV
taxlaw-2848	548	35	right).37	right).37	PROPN
taxlaw-2848	548	36	regardless	regardless	ADV
taxlaw-2848	548	37	of	of	ADP
taxlaw-2848	548	38	the	the	DET
taxlaw-2848	548	39	investor	investor	NOUN
taxlaw-2848	548	40	’s	’s	PART
taxlaw-2848	548	41	marginal	marginal	ADJ
taxlaw-2848	548	42	tax	tax	NOUN
taxlaw-2848	548	43	rate	rate	NOUN
taxlaw-2848	548	44	on	on	ADP
taxlaw-2848	548	45	capital	capital	NOUN
taxlaw-2848	548	46	income	income	NOUN
taxlaw-2848	548	47	,	,	PUNCT
taxlaw-2848	548	48	partnership	partnership	NOUN
taxlaw-2848	548	49	flows	flow	VERB
taxlaw-2848	548	50	(	(	PUNCT
taxlaw-2848	548	51	other	other	ADJ
taxlaw-2848	548	52	than	than	ADP
taxlaw-2848	548	53	inframarginal	inframarginal	ADJ
taxlaw-2848	548	54	returns	return	NOUN
taxlaw-2848	548	55	)	)	PUNCT
taxlaw-2848	548	56	are	be	AUX
taxlaw-2848	548	57	taxed	tax	VERB
taxlaw-2848	548	58	at	at	ADP
taxlaw-2848	548	59	a	a	DET
taxlaw-2848	548	60	zero	zero	NUM
taxlaw-2848	548	61	rate	rate	NOUN
taxlaw-2848	548	62	while	while	SCONJ
taxlaw-2848	548	63	other	other	ADJ
taxlaw-2848	548	64	capital	capital	NOUN
taxlaw-2848	548	65	income	income	NOUN
taxlaw-2848	548	66	of	of	ADP
taxlaw-2848	548	67	the	the	DET
taxlaw-2848	548	68	owner	owner	NOUN
taxlaw-2848	548	69	is	be	AUX
taxlaw-2848	548	70	taxed	tax	VERB
taxlaw-2848	548	71	at	at	ADP
taxlaw-2848	548	72	a	a	DET
taxlaw-2848	548	73	positive	positive	ADJ
taxlaw-2848	548	74	rate	rate	NOUN
taxlaw-2848	548	75	.	.	PUNCT
taxlaw-2848	549	1	a	a	DET
taxlaw-2848	549	2	pass	pass	VERB
taxlaw-2848	549	3	-	-	PUNCT
taxlaw-2848	549	4	through	through	ADP
taxlaw-2848	549	5	regime	regime	NOUN
taxlaw-2848	549	6	under	under	ADP
taxlaw-2848	549	7	the	the	DET
taxlaw-2848	549	8	brady	brady	PROPN
taxlaw-2848	549	9	plan	plan	NOUN
taxlaw-2848	549	10	fails	fail	VERB
taxlaw-2848	549	11	the	the	DET
taxlaw-2848	549	12	basic	basic	ADJ
taxlaw-2848	549	13	reason	reason	NOUN
taxlaw-2848	549	14	for	for	ADP
taxlaw-2848	549	15	having	have	VERB
taxlaw-2848	549	16	a	a	DET
taxlaw-2848	549	17	pass	pass	NOUN
taxlaw-2848	549	18	through	through	ADP
taxlaw-2848	549	19	regime	regime	NOUN
taxlaw-2848	549	20	.	.	PUNCT
taxlaw-2848	550	1	36	36	NUM
taxlaw-2848	550	2	for	for	ADP
taxlaw-2848	550	3	example	example	NOUN
taxlaw-2848	550	4	,	,	PUNCT
taxlaw-2848	550	5	dep’t	dep’t	NOUN
taxlaw-2848	550	6	of	of	ADP
taxlaw-2848	550	7	the	the	DET
taxlaw-2848	550	8	treasury	treasury	NOUN
taxlaw-2848	550	9	,	,	PUNCT
taxlaw-2848	550	10	integration	integration	NOUN
taxlaw-2848	550	11	of	of	ADP
taxlaw-2848	550	12	the	the	DET
taxlaw-2848	550	13	individual	individual	ADJ
taxlaw-2848	550	14	and	and	CCONJ
taxlaw-2848	550	15	corporate	corporate	ADJ
taxlaw-2848	550	16	tax	tax	NOUN
taxlaw-2848	550	17	systems	system	NOUN
taxlaw-2848	550	18	,	,	PUNCT
taxlaw-2848	550	19	taxing	tax	VERB
taxlaw-2848	550	20	business	business	NOUN
taxlaw-2848	550	21	income	income	NOUN
taxlaw-2848	550	22	once	once	ADV
taxlaw-2848	550	23	(	(	PUNCT
taxlaw-2848	550	24	1992	1992	NUM
taxlaw-2848	550	25	)	)	PUNCT
taxlaw-2848	550	26	;	;	PUNCT
taxlaw-2848	550	27	and	and	CCONJ
taxlaw-2848	550	28	a.l.i	a.l.i	PROPN
taxlaw-2848	550	29	.	.	PROPN
taxlaw-2848	550	30	,	,	PUNCT
taxlaw-2848	550	31	federal	federal	ADJ
taxlaw-2848	550	32	income	income	NOUN
taxlaw-2848	550	33	tax	tax	NOUN
taxlaw-2848	550	34	project	project	NOUN
taxlaw-2848	550	35	:	:	PUNCT
taxlaw-2848	550	36	integration	integration	NOUN
taxlaw-2848	550	37	of	of	ADP
taxlaw-2848	550	38	the	the	DET
taxlaw-2848	550	39	individual	individual	ADJ
taxlaw-2848	550	40	and	and	CCONJ
taxlaw-2848	550	41	corporate	corporate	ADJ
taxlaw-2848	550	42	income	income	NOUN
taxlaw-2848	550	43	taxes	taxis	NOUN
taxlaw-2848	550	44	,	,	PUNCT
taxlaw-2848	550	45	reporter	reporter	NOUN
taxlaw-2848	550	46	’s	’s	PART
taxlaw-2848	550	47	study	study	NOUN
taxlaw-2848	550	48	of	of	ADP
taxlaw-2848	550	49	corporate	corporate	ADJ
taxlaw-2848	550	50	tax	tax	NOUN
taxlaw-2848	550	51	integration	integration	NOUN
taxlaw-2848	550	52	(	(	PUNCT
taxlaw-2848	550	53	1993	1993	NUM
taxlaw-2848	550	54	)	)	PUNCT
taxlaw-2848	550	55	.	.	PUNCT
taxlaw-2848	551	1	37	37	NUM
taxlaw-2848	551	2	inframarginal	inframarginal	ADJ
taxlaw-2848	551	3	returns	return	NOUN
taxlaw-2848	551	4	of	of	ADP
taxlaw-2848	551	5	a	a	DET
taxlaw-2848	551	6	partnership	partnership	NOUN
taxlaw-2848	551	7	will	will	AUX
taxlaw-2848	551	8	be	be	AUX
taxlaw-2848	551	9	taxed	tax	VERB
taxlaw-2848	551	10	at	at	ADP
taxlaw-2848	551	11	the	the	DET
taxlaw-2848	551	12	lesser	less	ADJ
taxlaw-2848	551	13	of	of	ADP
taxlaw-2848	551	14	the	the	DET
taxlaw-2848	551	15	partner	partner	NOUN
taxlaw-2848	551	16	’s	’s	PART
taxlaw-2848	551	17	rate	rate	NOUN
taxlaw-2848	551	18	and	and	CCONJ
taxlaw-2848	551	19	25	25	NUM
taxlaw-2848	551	20	%	%	NOUN
taxlaw-2848	551	21	.	.	PUNCT
taxlaw-2848	552	1	for	for	ADP
taxlaw-2848	552	2	partners	partner	NOUN
taxlaw-2848	552	3	whose	whose	DET
taxlaw-2848	552	4	tax	tax	NOUN
taxlaw-2848	552	5	rate	rate	NOUN
taxlaw-2848	552	6	is	be	AUX
taxlaw-2848	552	7	below	below	ADP
taxlaw-2848	552	8	25	25	NUM
taxlaw-2848	552	9	%	%	NOUN
taxlaw-2848	552	10	(	(	PUNCT
taxlaw-2848	552	11	such	such	ADJ
taxlaw-2848	552	12	as	as	ADP
taxlaw-2848	552	13	taxexempt	taxexempt	ADJ
taxlaw-2848	552	14	investors	investor	NOUN
taxlaw-2848	552	15	)	)	PUNCT
taxlaw-2848	552	16	,	,	PUNCT
taxlaw-2848	552	17	the	the	DET
taxlaw-2848	552	18	partnership	partnership	NOUN
taxlaw-2848	552	19	regime	regime	NOUN
taxlaw-2848	552	20	taxes	tax	VERB
taxlaw-2848	552	21	them	they	PRON
taxlaw-2848	552	22	at	at	ADP
taxlaw-2848	552	23	that	that	DET
taxlaw-2848	552	24	rate	rate	NOUN
taxlaw-2848	552	25	.	.	PUNCT
taxlaw-2848	553	1	for	for	ADP
taxlaw-2848	553	2	partners	partner	NOUN
taxlaw-2848	553	3	whose	whose	DET
taxlaw-2848	553	4	rate	rate	NOUN
taxlaw-2848	553	5	is	be	AUX
taxlaw-2848	553	6	above	above	ADP
taxlaw-2848	553	7	25	25	NUM
taxlaw-2848	553	8	%	%	NOUN
taxlaw-2848	553	9	,	,	PUNCT
taxlaw-2848	553	10	the	the	DET
taxlaw-2848	553	11	partnership	partnership	NOUN
taxlaw-2848	553	12	regime	regime	NOUN
taxlaw-2848	553	13	does	do	AUX
taxlaw-2848	553	14	not	not	PART
taxlaw-2848	553	15	tax	tax	VERB
taxlaw-2848	553	16	inframarginal	inframarginal	ADJ
taxlaw-2848	553	17	returns	return	NOUN
taxlaw-2848	553	18	at	at	ADP
taxlaw-2848	553	19	their	their	PRON
taxlaw-2848	553	20	tax	tax	NOUN
taxlaw-2848	553	21	rate	rate	NOUN
taxlaw-2848	553	22	.	.	PUNCT
taxlaw-2848	554	1	2017	2017	NUM
taxlaw-2848	554	2	]	]	PUNCT
taxlaw-2848	554	3	a	a	DET
taxlaw-2848	554	4	guide	guide	NOUN
taxlaw-2848	554	5	to	to	ADP
taxlaw-2848	554	6	the	the	DET
taxlaw-2848	554	7	gop	gop	PROPN
taxlaw-2848	554	8	tax	tax	NOUN
taxlaw-2848	554	9	plan	plan	NOUN
taxlaw-2848	554	10	201	201	NUM
taxlaw-2848	554	11	at	at	ADP
taxlaw-2848	554	12	the	the	DET
taxlaw-2848	554	13	same	same	ADJ
taxlaw-2848	554	14	time	time	NOUN
taxlaw-2848	554	15	that	that	PRON
taxlaw-2848	554	16	they	they	PRON
taxlaw-2848	554	17	fail	fail	VERB
taxlaw-2848	554	18	to	to	PART
taxlaw-2848	554	19	achieve	achieve	VERB
taxlaw-2848	554	20	their	their	PRON
taxlaw-2848	554	21	only	only	ADJ
taxlaw-2848	554	22	plausible	plausible	ADJ
taxlaw-2848	554	23	economic	economic	ADJ
taxlaw-2848	554	24	goal	goal	NOUN
taxlaw-2848	554	25	,	,	PUNCT
taxlaw-2848	554	26	pass	pass	VERB
taxlaw-2848	554	27	-	-	PUNCT
taxlaw-2848	554	28	through	through	ADP
taxlaw-2848	554	29	regimes	regime	NOUN
taxlaw-2848	554	30	introduce	introduce	VERB
taxlaw-2848	554	31	significant	significant	ADJ
taxlaw-2848	554	32	complexity	complexity	NOUN
taxlaw-2848	554	33	.	.	PUNCT
taxlaw-2848	555	1	retaining	retain	VERB
taxlaw-2848	555	2	the	the	DET
taxlaw-2848	555	3	pass	pass	VERB
taxlaw-2848	555	4	-	-	PUNCT
taxlaw-2848	555	5	through	through	ADP
taxlaw-2848	555	6	system	system	NOUN
taxlaw-2848	555	7	means	mean	VERB
taxlaw-2848	555	8	retaining	retain	VERB
taxlaw-2848	555	9	the	the	DET
taxlaw-2848	555	10	baroque	baroque	ADJ
taxlaw-2848	555	11	rules	rule	NOUN
taxlaw-2848	555	12	of	of	ADP
taxlaw-2848	555	13	subchapter	subchapter	NOUN
taxlaw-2848	555	14	k	k	PROPN
taxlaw-2848	555	15	,	,	PUNCT
taxlaw-2848	555	16	the	the	DET
taxlaw-2848	555	17	rules	rule	NOUN
taxlaw-2848	555	18	for	for	ADP
taxlaw-2848	555	19	subchapter	subchapter	NOUN
taxlaw-2848	555	20	s	s	NOUN
taxlaw-2848	555	21	,	,	PUNCT
taxlaw-2848	555	22	and	and	CCONJ
taxlaw-2848	555	23	adding	add	VERB
taxlaw-2848	555	24	additional	additional	ADJ
taxlaw-2848	555	25	rules	rule	NOUN
taxlaw-2848	555	26	to	to	PART
taxlaw-2848	555	27	distinguish	distinguish	VERB
taxlaw-2848	555	28	active	active	ADJ
taxlaw-2848	555	29	earnings	earning	NOUN
taxlaw-2848	555	30	of	of	ADP
taxlaw-2848	555	31	a	a	DET
taxlaw-2848	555	32	pass	pass	NOUN
taxlaw-2848	555	33	-	-	PUNCT
taxlaw-2848	555	34	through	through	NOUN
taxlaw-2848	555	35	(	(	PUNCT
taxlaw-2848	555	36	eligible	eligible	ADJ
taxlaw-2848	555	37	for	for	ADP
taxlaw-2848	555	38	the	the	DET
taxlaw-2848	555	39	25	25	NUM
taxlaw-2848	555	40	%	%	NOUN
taxlaw-2848	555	41	rate	rate	NOUN
taxlaw-2848	555	42	)	)	PUNCT
taxlaw-2848	555	43	and	and	CCONJ
taxlaw-2848	555	44	passive	passive	ADJ
taxlaw-2848	555	45	earnings	earning	NOUN
taxlaw-2848	555	46	of	of	ADP
taxlaw-2848	555	47	a	a	DET
taxlaw-2848	555	48	pass	pass	NOUN
taxlaw-2848	555	49	-	-	PUNCT
taxlaw-2848	555	50	through	through	NOUN
taxlaw-2848	555	51	(	(	PUNCT
taxlaw-2848	555	52	not	not	PART
taxlaw-2848	555	53	eligible	eligible	ADJ
taxlaw-2848	555	54	for	for	ADP
taxlaw-2848	555	55	the	the	DET
taxlaw-2848	555	56	25	25	NUM
taxlaw-2848	555	57	%	%	NOUN
taxlaw-2848	555	58	rate	rate	NOUN
taxlaw-2848	555	59	)	)	PUNCT
taxlaw-2848	555	60	.	.	PUNCT
taxlaw-2848	556	1	the	the	DET
taxlaw-2848	556	2	solution	solution	NOUN
taxlaw-2848	556	3	is	be	AUX
taxlaw-2848	556	4	to	to	PART
taxlaw-2848	556	5	repeal	repeal	VERB
taxlaw-2848	556	6	the	the	DET
taxlaw-2848	556	7	pass	pass	VERB
taxlaw-2848	556	8	-	-	PUNCT
taxlaw-2848	556	9	through	through	ADP
taxlaw-2848	556	10	regimes	regime	NOUN
taxlaw-2848	556	11	and	and	CCONJ
taxlaw-2848	556	12	to	to	PART
taxlaw-2848	556	13	have	have	VERB
taxlaw-2848	556	14	a	a	DET
taxlaw-2848	556	15	business	business	NOUN
taxlaw-2848	556	16	tax	tax	NOUN
taxlaw-2848	556	17	regime	regime	NOUN
taxlaw-2848	556	18	which	which	PRON
taxlaw-2848	556	19	applies	apply	VERB
taxlaw-2848	556	20	to	to	ADP
taxlaw-2848	556	21	all	all	DET
taxlaw-2848	556	22	business	business	NOUN
taxlaw-2848	556	23	operations	operation	NOUN
taxlaw-2848	556	24	.	.	PUNCT
taxlaw-2848	557	1	all	all	DET
taxlaw-2848	557	2	business	business	NOUN
taxlaw-2848	557	3	returns	return	NOUN
taxlaw-2848	557	4	would	would	AUX
taxlaw-2848	557	5	be	be	AUX
taxlaw-2848	557	6	taxed	tax	VERB
taxlaw-2848	557	7	the	the	DET
taxlaw-2848	557	8	same	same	ADJ
taxlaw-2848	557	9	way	way	NOUN
taxlaw-2848	557	10	:	:	PUNCT
taxlaw-2848	557	11	normal	normal	ADJ
taxlaw-2848	557	12	returns	return	NOUN
taxlaw-2848	557	13	would	would	AUX
taxlaw-2848	557	14	be	be	AUX
taxlaw-2848	557	15	taxed	tax	VERB
taxlaw-2848	557	16	at	at	ADP
taxlaw-2848	557	17	a	a	DET
taxlaw-2848	557	18	0	0	NUM
taxlaw-2848	557	19	%	%	NOUN
taxlaw-2848	557	20	rate	rate	NOUN
taxlaw-2848	557	21	at	at	ADP
taxlaw-2848	557	22	the	the	DET
taxlaw-2848	557	23	business	business	NOUN
taxlaw-2848	557	24	level	level	NOUN
taxlaw-2848	557	25	and	and	CCONJ
taxlaw-2848	557	26	the	the	DET
taxlaw-2848	557	27	shareholder	shareholder	NOUN
taxlaw-2848	557	28	’s	’s	PART
taxlaw-2848	557	29	rate	rate	NOUN
taxlaw-2848	557	30	when	when	SCONJ
taxlaw-2848	557	31	distributed	distribute	VERB
taxlaw-2848	557	32	;	;	PUNCT
taxlaw-2848	557	33	inframarginal	inframarginal	ADJ
taxlaw-2848	557	34	returns	return	NOUN
taxlaw-2848	557	35	would	would	AUX
taxlaw-2848	557	36	be	be	AUX
taxlaw-2848	557	37	taxed	tax	VERB
taxlaw-2848	557	38	at	at	ADP
taxlaw-2848	557	39	a	a	DET
taxlaw-2848	557	40	20	20	NUM
taxlaw-2848	557	41	%	%	NOUN
taxlaw-2848	557	42	rate	rate	NOUN
taxlaw-2848	557	43	and	and	CCONJ
taxlaw-2848	557	44	the	the	DET
taxlaw-2848	557	45	shareholder	shareholder	NOUN
taxlaw-2848	557	46	’s	’s	PART
taxlaw-2848	557	47	rate	rate	NOUN
taxlaw-2848	557	48	when	when	SCONJ
taxlaw-2848	557	49	distributed	distribute	VERB
taxlaw-2848	557	50	.	.	PUNCT
taxlaw-2848	558	1	there	there	PRON
taxlaw-2848	558	2	would	would	AUX
taxlaw-2848	558	3	be	be	AUX
taxlaw-2848	558	4	no	no	DET
taxlaw-2848	558	5	need	need	NOUN
taxlaw-2848	558	6	for	for	ADP
taxlaw-2848	558	7	the	the	DET
taxlaw-2848	558	8	complex	complex	ADJ
taxlaw-2848	558	9	partnership	partnership	NOUN
taxlaw-2848	558	10	tax	tax	NOUN
taxlaw-2848	558	11	rules	rule	NOUN
taxlaw-2848	558	12	or	or	CCONJ
taxlaw-2848	558	13	for	for	ADP
taxlaw-2848	558	14	other	other	ADJ
taxlaw-2848	558	15	types	type	NOUN
taxlaw-2848	558	16	of	of	ADP
taxlaw-2848	558	17	separate	separate	ADJ
taxlaw-2848	558	18	systems.38	systems.38	NOUN
taxlaw-2848	558	19	the	the	DET
taxlaw-2848	558	20	only	only	ADJ
taxlaw-2848	558	21	exception	exception	NOUN
taxlaw-2848	558	22	is	be	AUX
taxlaw-2848	558	23	that	that	SCONJ
taxlaw-2848	558	24	it	it	PRON
taxlaw-2848	558	25	may	may	AUX
taxlaw-2848	558	26	be	be	AUX
taxlaw-2848	558	27	desirable	desirable	ADJ
taxlaw-2848	558	28	to	to	PART
taxlaw-2848	558	29	have	have	VERB
taxlaw-2848	558	30	a	a	DET
taxlaw-2848	558	31	simple	simple	ADJ
taxlaw-2848	558	32	pass	pass	VERB
taxlaw-2848	558	33	-	-	PUNCT
taxlaw-2848	558	34	through	through	ADP
taxlaw-2848	558	35	system	system	NOUN
taxlaw-2848	558	36	for	for	ADP
taxlaw-2848	558	37	small	small	ADJ
taxlaw-2848	558	38	,	,	PUNCT
taxlaw-2848	558	39	informal	informal	ADJ
taxlaw-2848	558	40	businesses	business	NOUN
taxlaw-2848	558	41	such	such	ADJ
taxlaw-2848	558	42	as	as	ADP
taxlaw-2848	558	43	sole	sole	ADJ
taxlaw-2848	558	44	proprietorships	proprietorship	NOUN
taxlaw-2848	558	45	.	.	PUNCT
taxlaw-2848	559	1	if	if	SCONJ
taxlaw-2848	559	2	i	i	PRON
taxlaw-2848	559	3	am	be	AUX
taxlaw-2848	559	4	otherwise	otherwise	ADV
taxlaw-2848	559	5	a	a	DET
taxlaw-2848	559	6	wage	wage	NOUN
taxlaw-2848	559	7	earner	earner	NOUN
taxlaw-2848	559	8	but	but	CCONJ
taxlaw-2848	559	9	cut	cut	VERB
taxlaw-2848	559	10	some	some	DET
taxlaw-2848	559	11	lawns	lawn	NOUN
taxlaw-2848	559	12	on	on	ADP
taxlaw-2848	559	13	the	the	DET
taxlaw-2848	559	14	side	side	NOUN
taxlaw-2848	559	15	for	for	ADP
taxlaw-2848	559	16	extra	extra	ADJ
taxlaw-2848	559	17	money	money	NOUN
taxlaw-2848	559	18	,	,	PUNCT
taxlaw-2848	559	19	at	at	ADP
taxlaw-2848	559	20	what	what	DET
taxlaw-2848	559	21	point	point	NOUN
taxlaw-2848	559	22	does	do	AUX
taxlaw-2848	559	23	my	my	PRON
taxlaw-2848	559	24	lawn	lawn	NOUN
taxlaw-2848	559	25	mowing	mowing	NOUN
taxlaw-2848	559	26	business	business	NOUN
taxlaw-2848	559	27	have	have	VERB
taxlaw-2848	559	28	to	to	PART
taxlaw-2848	559	29	be	be	AUX
taxlaw-2848	559	30	treated	treat	VERB
taxlaw-2848	559	31	as	as	ADP
taxlaw-2848	559	32	a	a	DET
taxlaw-2848	559	33	separate	separate	ADJ
taxlaw-2848	559	34	business	business	NOUN
taxlaw-2848	559	35	?	?	PUNCT
taxlaw-2848	560	1	a	a	DET
taxlaw-2848	560	2	simplified	simplified	ADJ
taxlaw-2848	560	3	regime	regime	NOUN
taxlaw-2848	560	4	for	for	ADP
taxlaw-2848	560	5	small	small	ADJ
taxlaw-2848	560	6	,	,	PUNCT
taxlaw-2848	560	7	closely	closely	ADV
taxlaw-2848	560	8	-	-	PUNCT
taxlaw-2848	560	9	held	hold	VERB
taxlaw-2848	560	10	businesses	business	NOUN
taxlaw-2848	560	11	(	(	PUNCT
taxlaw-2848	560	12	i.e.	i.e.	X
taxlaw-2848	560	13	,	,	PUNCT
taxlaw-2848	560	14	one	one	NUM
taxlaw-2848	560	15	owner	owner	NOUN
taxlaw-2848	560	16	or	or	CCONJ
taxlaw-2848	560	17	maybe	maybe	ADV
taxlaw-2848	560	18	family	family	NOUN
taxlaw-2848	560	19	ownership	ownership	NOUN
taxlaw-2848	560	20	)	)	PUNCT
taxlaw-2848	560	21	would	would	AUX
taxlaw-2848	560	22	allow	allow	VERB
taxlaw-2848	560	23	small	small	ADJ
taxlaw-2848	560	24	business	business	NOUN
taxlaw-2848	560	25	owners	owner	NOUN
taxlaw-2848	560	26	to	to	PART
taxlaw-2848	560	27	report	report	VERB
taxlaw-2848	560	28	earnings	earning	NOUN
taxlaw-2848	560	29	on	on	ADP
taxlaw-2848	560	30	their	their	PRON
taxlaw-2848	560	31	personal	personal	ADJ
taxlaw-2848	560	32	return	return	NOUN
taxlaw-2848	560	33	rather	rather	ADV
taxlaw-2848	560	34	than	than	ADP
taxlaw-2848	560	35	having	have	VERB
taxlaw-2848	560	36	to	to	PART
taxlaw-2848	560	37	file	file	VERB
taxlaw-2848	560	38	a	a	DET
taxlaw-2848	560	39	separate	separate	ADJ
taxlaw-2848	560	40	return	return	NOUN
taxlaw-2848	560	41	.	.	PUNCT
taxlaw-2848	561	1	losses	loss	NOUN
taxlaw-2848	561	2	the	the	DET
taxlaw-2848	561	3	brady	brady	PROPN
taxlaw-2848	561	4	plan	plan	NOUN
taxlaw-2848	561	5	allows	allow	VERB
taxlaw-2848	561	6	net	net	ADJ
taxlaw-2848	561	7	operating	operating	NOUN
taxlaw-2848	561	8	losses	loss	NOUN
taxlaw-2848	561	9	to	to	PART
taxlaw-2848	561	10	be	be	AUX
taxlaw-2848	561	11	carried	carry	VERB
taxlaw-2848	561	12	forward	forward	ADV
taxlaw-2848	561	13	with	with	ADP
taxlaw-2848	561	14	interest	interest	NOUN
taxlaw-2848	561	15	.	.	PUNCT
taxlaw-2848	562	1	if	if	SCONJ
taxlaw-2848	562	2	the	the	DET
taxlaw-2848	562	3	interest	interest	NOUN
taxlaw-2848	562	4	rate	rate	NOUN
taxlaw-2848	562	5	used	use	VERB
taxlaw-2848	562	6	for	for	ADP
taxlaw-2848	562	7	loss	loss	NOUN
taxlaw-2848	562	8	carryforwards	carryforward	NOUN
taxlaw-2848	562	9	is	be	AUX
taxlaw-2848	562	10	equal	equal	ADJ
taxlaw-2848	562	11	to	to	ADP
taxlaw-2848	562	12	the	the	DET
taxlaw-2848	562	13	market	market	NOUN
taxlaw-2848	562	14	rate	rate	NOUN
taxlaw-2848	562	15	,	,	PUNCT
taxlaw-2848	562	16	this	this	DET
taxlaw-2848	562	17	system	system	NOUN
taxlaw-2848	562	18	will	will	AUX
taxlaw-2848	562	19	have	have	VERB
taxlaw-2848	562	20	the	the	DET
taxlaw-2848	562	21	same	same	ADJ
taxlaw-2848	562	22	present	present	ADJ
taxlaw-2848	562	23	value	value	NOUN
taxlaw-2848	562	24	effect	effect	NOUN
taxlaw-2848	562	25	as	as	ADP
taxlaw-2848	562	26	refundability	refundability	NOUN
taxlaw-2848	562	27	,	,	PUNCT
taxlaw-2848	562	28	but	but	CCONJ
taxlaw-2848	562	29	perhaps	perhaps	ADV
taxlaw-2848	562	30	with	with	ADP
taxlaw-2848	562	31	a	a	DET
taxlaw-2848	562	32	lower	low	ADJ
taxlaw-2848	562	33	potential	potential	NOUN
taxlaw-2848	562	34	for	for	ADP
taxlaw-2848	562	35	fraud	fraud	NOUN
taxlaw-2848	562	36	.	.	PUNCT
taxlaw-2848	563	1	one	one	NUM
taxlaw-2848	563	2	problem	problem	NOUN
taxlaw-2848	563	3	with	with	ADP
taxlaw-2848	563	4	this	this	DET
taxlaw-2848	563	5	approach	approach	NOUN
taxlaw-2848	563	6	is	be	AUX
taxlaw-2848	563	7	that	that	SCONJ
taxlaw-2848	563	8	businesses	business	NOUN
taxlaw-2848	563	9	that	that	PRON
taxlaw-2848	563	10	consistently	consistently	ADV
taxlaw-2848	563	11	have	have	VERB
taxlaw-2848	563	12	tax	tax	NOUN
taxlaw-2848	563	13	losses	loss	NOUN
taxlaw-2848	563	14	(	(	PUNCT
taxlaw-2848	563	15	but	but	CCONJ
taxlaw-2848	563	16	have	have	VERB
taxlaw-2848	563	17	economic	economic	ADJ
taxlaw-2848	563	18	gains	gain	NOUN
taxlaw-2848	563	19	)	)	PUNCT
taxlaw-2848	563	20	will	will	AUX
taxlaw-2848	563	21	not	not	PART
taxlaw-2848	563	22	be	be	AUX
taxlaw-2848	563	23	able	able	ADJ
taxlaw-2848	563	24	to	to	PART
taxlaw-2848	563	25	use	use	VERB
taxlaw-2848	563	26	their	their	PRON
taxlaw-2848	563	27	losses	loss	NOUN
taxlaw-2848	563	28	,	,	PUNCT
taxlaw-2848	563	29	possibly	possibly	ADV
taxlaw-2848	563	30	indefinitely	indefinitely	ADV
taxlaw-2848	563	31	.	.	PUNCT
taxlaw-2848	564	1	for	for	ADP
taxlaw-2848	564	2	example	example	NOUN
taxlaw-2848	564	3	,	,	PUNCT
taxlaw-2848	564	4	corporations	corporation	NOUN
taxlaw-2848	564	5	that	that	PRON
taxlaw-2848	564	6	produce	produce	VERB
taxlaw-2848	564	7	in	in	ADP
taxlaw-2848	564	8	the	the	DET
taxlaw-2848	564	9	united	united	PROPN
taxlaw-2848	564	10	states	states	PROPN
taxlaw-2848	564	11	but	but	CCONJ
taxlaw-2848	564	12	sell	sell	VERB
taxlaw-2848	564	13	abroad	abroad	ADV
taxlaw-2848	564	14	will	will	AUX
taxlaw-2848	564	15	consistently	consistently	ADV
taxlaw-2848	564	16	have	have	VERB
taxlaw-2848	564	17	tax	tax	NOUN
taxlaw-2848	564	18	losses	loss	NOUN
taxlaw-2848	564	19	because	because	SCONJ
taxlaw-2848	564	20	foreign	foreign	ADJ
taxlaw-2848	564	21	sales	sale	NOUN
taxlaw-2848	564	22	are	be	AUX
taxlaw-2848	564	23	not	not	PART
taxlaw-2848	564	24	taxed	tax	VERB
taxlaw-2848	564	25	but	but	CCONJ
taxlaw-2848	564	26	their	their	PRON
taxlaw-2848	564	27	production	production	NOUN
taxlaw-2848	564	28	expenses	expense	NOUN
taxlaw-2848	564	29	are	be	AUX
taxlaw-2848	564	30	deductible	deductible	ADJ
taxlaw-2848	564	31	.	.	PUNCT
taxlaw-2848	565	1	they	they	PRON
taxlaw-2848	565	2	can	can	AUX
taxlaw-2848	565	3	be	be	AUX
taxlaw-2848	565	4	wildly	wildly	ADV
taxlaw-2848	565	5	profitable	profitable	ADJ
taxlaw-2848	565	6	but	but	CCONJ
taxlaw-2848	565	7	still	still	ADV
taxlaw-2848	565	8	have	have	VERB
taxlaw-2848	565	9	legitimate	legitimate	ADJ
taxlaw-2848	565	10	tax	tax	NOUN
taxlaw-2848	565	11	losses	loss	NOUN
taxlaw-2848	565	12	under	under	ADP
taxlaw-2848	565	13	a	a	DET
taxlaw-2848	565	14	destination	destination	NOUN
taxlaw-2848	565	15	-	-	PUNCT
taxlaw-2848	565	16	based	base	VERB
taxlaw-2848	565	17	system	system	NOUN
taxlaw-2848	565	18	.	.	PUNCT
taxlaw-2848	566	1	38	38	NUM
taxlaw-2848	566	2	the	the	DET
taxlaw-2848	566	3	only	only	ADJ
taxlaw-2848	566	4	argument	argument	NOUN
taxlaw-2848	566	5	i	i	PRON
taxlaw-2848	566	6	can	can	AUX
taxlaw-2848	566	7	think	think	VERB
taxlaw-2848	566	8	of	of	ADP
taxlaw-2848	566	9	for	for	ADP
taxlaw-2848	566	10	retaining	retain	VERB
taxlaw-2848	566	11	the	the	DET
taxlaw-2848	566	12	partnership	partnership	NOUN
taxlaw-2848	566	13	and	and	CCONJ
taxlaw-2848	566	14	other	other	ADJ
taxlaw-2848	566	15	pass	pass	VERB
taxlaw-2848	566	16	-	-	PUNCT
taxlaw-2848	566	17	through	through	ADP
taxlaw-2848	566	18	regimes	regime	NOUN
taxlaw-2848	566	19	(	(	PUNCT
taxlaw-2848	566	20	other	other	ADJ
taxlaw-2848	566	21	than	than	ADP
taxlaw-2848	566	22	for	for	ADP
taxlaw-2848	566	23	small	small	ADJ
taxlaw-2848	566	24	,	,	PUNCT
taxlaw-2848	566	25	sole	sole	ADJ
taxlaw-2848	566	26	proprietorships	proprietorship	NOUN
taxlaw-2848	566	27	)	)	PUNCT
taxlaw-2848	566	28	is	be	AUX
taxlaw-2848	566	29	to	to	PART
taxlaw-2848	566	30	tax	tax	VERB
taxlaw-2848	566	31	inframarginal	inframarginal	ADJ
taxlaw-2848	566	32	returns	return	NOUN
taxlaw-2848	566	33	of	of	ADP
taxlaw-2848	566	34	low	low	ADJ
taxlaw-2848	566	35	-	-	PUNCT
taxlaw-2848	566	36	bracket	bracket	NOUN
taxlaw-2848	566	37	investors	investor	NOUN
taxlaw-2848	566	38	like	like	ADP
taxlaw-2848	566	39	tax	tax	NOUN
taxlaw-2848	566	40	-	-	PUNCT
taxlaw-2848	566	41	exempt	exempt	ADJ
taxlaw-2848	566	42	entities	entity	NOUN
taxlaw-2848	566	43	,	,	PUNCT
taxlaw-2848	566	44	at	at	ADP
taxlaw-2848	566	45	a	a	DET
taxlaw-2848	566	46	low	low	ADJ
taxlaw-2848	566	47	rate	rate	NOUN
taxlaw-2848	566	48	.	.	PUNCT
taxlaw-2848	567	1	this	this	PRON
taxlaw-2848	567	2	does	do	AUX
taxlaw-2848	567	3	not	not	PART
taxlaw-2848	567	4	seem	seem	VERB
taxlaw-2848	567	5	compelling	compelling	ADJ
taxlaw-2848	567	6	because	because	SCONJ
taxlaw-2848	567	7	these	these	DET
taxlaw-2848	567	8	returns	return	NOUN
taxlaw-2848	567	9	are	be	AUX
taxlaw-2848	567	10	,	,	PUNCT
taxlaw-2848	567	11	by	by	ADP
taxlaw-2848	567	12	definition	definition	NOUN
taxlaw-2848	567	13	,	,	PUNCT
taxlaw-2848	567	14	above	above	ADP
taxlaw-2848	567	15	-	-	PUNCT
taxlaw-2848	567	16	market	market	NOUN
taxlaw-2848	567	17	returns	return	NOUN
taxlaw-2848	567	18	.	.	PUNCT
taxlaw-2848	568	1	moreover	moreover	ADV
taxlaw-2848	568	2	,	,	PUNCT
taxlaw-2848	568	3	even	even	ADV
taxlaw-2848	568	4	if	if	SCONJ
taxlaw-2848	568	5	it	it	PRON
taxlaw-2848	568	6	were	be	AUX
taxlaw-2848	568	7	a	a	DET
taxlaw-2848	568	8	desirable	desirable	ADJ
taxlaw-2848	568	9	goal	goal	NOUN
taxlaw-2848	568	10	,	,	PUNCT
taxlaw-2848	568	11	it	it	PRON
taxlaw-2848	568	12	would	would	AUX
taxlaw-2848	568	13	have	have	VERB
taxlaw-2848	568	14	to	to	PART
taxlaw-2848	568	15	be	be	AUX
taxlaw-2848	568	16	weighed	weigh	VERB
taxlaw-2848	568	17	against	against	ADP
taxlaw-2848	568	18	the	the	DET
taxlaw-2848	568	19	considerations	consideration	NOUN
taxlaw-2848	568	20	in	in	ADP
taxlaw-2848	568	21	the	the	DET
taxlaw-2848	568	22	text	text	NOUN
taxlaw-2848	568	23	.	.	PUNCT
taxlaw-2848	569	1	202	202	NUM
taxlaw-2848	569	2	columbia	columbia	PROPN
taxlaw-2848	569	3	journal	journal	PROPN
taxlaw-2848	569	4	of	of	ADP
taxlaw-2848	569	5	tax	tax	NOUN
taxlaw-2848	569	6	law	law	NOUN
taxlaw-2848	569	7	[	[	X
taxlaw-2848	569	8	vol.8:171	vol.8:171	INTJ
taxlaw-2848	569	9	to	to	PART
taxlaw-2848	569	10	illustrate	illustrate	VERB
taxlaw-2848	569	11	,	,	PUNCT
taxlaw-2848	569	12	consider	consider	VERB
taxlaw-2848	569	13	the	the	DET
taxlaw-2848	569	14	retailer	retailer	NOUN
taxlaw-2848	569	15	in	in	ADP
taxlaw-2848	569	16	our	our	PRON
taxlaw-2848	569	17	running	running	NOUN
taxlaw-2848	569	18	example	example	NOUN
taxlaw-2848	569	19	.	.	PUNCT
taxlaw-2848	570	1	it	it	PRON
taxlaw-2848	570	2	purchases	purchase	VERB
taxlaw-2848	570	3	the	the	DET
taxlaw-2848	570	4	widget	widget	NOUN
taxlaw-2848	570	5	for	for	ADP
taxlaw-2848	570	6	$	$	SYM
taxlaw-2848	570	7	70	70	NUM
taxlaw-2848	570	8	,	,	PUNCT
taxlaw-2848	570	9	incurs	incur	VERB
taxlaw-2848	570	10	$	$	SYM
taxlaw-2848	570	11	20	20	NUM
taxlaw-2848	570	12	of	of	ADP
taxlaw-2848	570	13	labor	labor	NOUN
taxlaw-2848	570	14	costs	cost	NOUN
taxlaw-2848	570	15	,	,	PUNCT
taxlaw-2848	570	16	and	and	CCONJ
taxlaw-2848	570	17	sells	sell	VERB
taxlaw-2848	570	18	the	the	DET
taxlaw-2848	570	19	widget	widget	NOUN
taxlaw-2848	570	20	for	for	ADP
taxlaw-2848	570	21	$	$	SYM
taxlaw-2848	570	22	100	100	NUM
taxlaw-2848	570	23	,	,	PUNCT
taxlaw-2848	570	24	making	make	VERB
taxlaw-2848	570	25	a	a	DET
taxlaw-2848	570	26	$	$	SYM
taxlaw-2848	570	27	10	10	NUM
taxlaw-2848	570	28	profit	profit	NOUN
taxlaw-2848	570	29	.	.	PUNCT
taxlaw-2848	571	1	suppose	suppose	VERB
taxlaw-2848	571	2	that	that	SCONJ
taxlaw-2848	571	3	it	it	PRON
taxlaw-2848	571	4	sells	sell	VERB
taxlaw-2848	571	5	the	the	DET
taxlaw-2848	571	6	widget	widget	NOUN
taxlaw-2848	571	7	in	in	ADP
taxlaw-2848	571	8	canada	canada	PROPN
taxlaw-2848	571	9	.	.	PUNCT
taxlaw-2848	572	1	because	because	SCONJ
taxlaw-2848	572	2	the	the	DET
taxlaw-2848	572	3	sale	sale	NOUN
taxlaw-2848	572	4	is	be	AUX
taxlaw-2848	572	5	foreign	foreign	ADJ
taxlaw-2848	572	6	,	,	PUNCT
taxlaw-2848	572	7	the	the	DET
taxlaw-2848	572	8	$	$	SYM
taxlaw-2848	572	9	100	100	NUM
taxlaw-2848	572	10	sales	sale	NOUN
taxlaw-2848	572	11	proceeds	proceed	NOUN
taxlaw-2848	572	12	would	would	AUX
taxlaw-2848	572	13	not	not	PART
taxlaw-2848	572	14	be	be	AUX
taxlaw-2848	572	15	taxed	tax	VERB
taxlaw-2848	572	16	.	.	PUNCT
taxlaw-2848	573	1	the	the	DET
taxlaw-2848	573	2	retailer	retailer	NOUN
taxlaw-2848	573	3	would	would	AUX
taxlaw-2848	573	4	have	have	VERB
taxlaw-2848	573	5	a	a	DET
taxlaw-2848	573	6	$	$	SYM
taxlaw-2848	573	7	70	70	NUM
taxlaw-2848	573	8	deductible	deductible	ADJ
taxlaw-2848	573	9	expense	expense	NOUN
taxlaw-2848	573	10	for	for	ADP
taxlaw-2848	573	11	the	the	DET
taxlaw-2848	573	12	widget,39	widget,39	NOUN
taxlaw-2848	573	13	and	and	CCONJ
taxlaw-2848	573	14	a	a	DET
taxlaw-2848	573	15	$	$	SYM
taxlaw-2848	573	16	20	20	NUM
taxlaw-2848	573	17	wage	wage	NOUN
taxlaw-2848	573	18	deduction	deduction	NOUN
taxlaw-2848	573	19	,	,	PUNCT
taxlaw-2848	573	20	but	but	CCONJ
taxlaw-2848	573	21	no	no	DET
taxlaw-2848	573	22	income	income	NOUN
taxlaw-2848	573	23	.	.	PUNCT
taxlaw-2848	574	1	it	it	PRON
taxlaw-2848	574	2	would	would	AUX
taxlaw-2848	574	3	have	have	VERB
taxlaw-2848	574	4	a	a	DET
taxlaw-2848	574	5	$	$	SYM
taxlaw-2848	574	6	90	90	NUM
taxlaw-2848	574	7	loss	loss	NOUN
taxlaw-2848	574	8	that	that	PRON
taxlaw-2848	574	9	it	it	PRON
taxlaw-2848	574	10	can	can	AUX
taxlaw-2848	574	11	not	not	PART
taxlaw-2848	574	12	use	use	VERB
taxlaw-2848	574	13	.	.	PUNCT
taxlaw-2848	575	1	if	if	SCONJ
taxlaw-2848	575	2	its	its	PRON
taxlaw-2848	575	3	business	business	NOUN
taxlaw-2848	575	4	model	model	NOUN
taxlaw-2848	575	5	is	be	AUX
taxlaw-2848	575	6	to	to	PART
taxlaw-2848	575	7	sell	sell	VERB
taxlaw-2848	575	8	widgets	widget	NOUN
taxlaw-2848	575	9	in	in	ADP
taxlaw-2848	575	10	canada	canada	PROPN
taxlaw-2848	575	11	,	,	PUNCT
taxlaw-2848	575	12	it	it	PRON
taxlaw-2848	575	13	will	will	AUX
taxlaw-2848	575	14	never	never	ADV
taxlaw-2848	575	15	have	have	VERB
taxlaw-2848	575	16	taxable	taxable	ADJ
taxlaw-2848	575	17	receipts	receipt	NOUN
taxlaw-2848	575	18	to	to	PART
taxlaw-2848	575	19	use	use	VERB
taxlaw-2848	575	20	against	against	ADP
taxlaw-2848	575	21	this	this	DET
taxlaw-2848	575	22	loss	loss	NOUN
taxlaw-2848	575	23	.	.	PUNCT
taxlaw-2848	576	1	vats	vat	NOUN
taxlaw-2848	576	2	are	be	AUX
taxlaw-2848	576	3	typically	typically	ADV
taxlaw-2848	576	4	refundable	refundable	ADJ
taxlaw-2848	576	5	,	,	PUNCT
taxlaw-2848	576	6	which	which	PRON
taxlaw-2848	576	7	means	mean	VERB
taxlaw-2848	576	8	that	that	SCONJ
taxlaw-2848	576	9	if	if	SCONJ
taxlaw-2848	576	10	a	a	DET
taxlaw-2848	576	11	corporation	corporation	NOUN
taxlaw-2848	576	12	has	have	VERB
taxlaw-2848	576	13	net	net	ADJ
taxlaw-2848	576	14	losses	loss	NOUN
taxlaw-2848	576	15	,	,	PUNCT
taxlaw-2848	576	16	the	the	DET
taxlaw-2848	576	17	government	government	NOUN
taxlaw-2848	576	18	makes	make	VERB
taxlaw-2848	576	19	a	a	DET
taxlaw-2848	576	20	cash	cash	NOUN
taxlaw-2848	576	21	payment	payment	NOUN
taxlaw-2848	576	22	to	to	ADP
taxlaw-2848	576	23	the	the	DET
taxlaw-2848	576	24	corporation	corporation	NOUN
taxlaw-2848	576	25	equal	equal	ADJ
taxlaw-2848	576	26	to	to	ADP
taxlaw-2848	576	27	the	the	DET
taxlaw-2848	576	28	tax	tax	NOUN
taxlaw-2848	576	29	rate	rate	NOUN
taxlaw-2848	576	30	multiplied	multiply	VERB
taxlaw-2848	576	31	by	by	ADP
taxlaw-2848	576	32	the	the	DET
taxlaw-2848	576	33	loss	loss	NOUN
taxlaw-2848	576	34	(	(	PUNCT
taxlaw-2848	576	35	20	20	NUM
taxlaw-2848	576	36	%	%	NOUN
taxlaw-2848	576	37	of	of	ADP
taxlaw-2848	576	38	$	$	SYM
taxlaw-2848	576	39	90	90	NUM
taxlaw-2848	576	40	or	or	CCONJ
taxlaw-2848	576	41	$	$	SYM
taxlaw-2848	576	42	18	18	NUM
taxlaw-2848	576	43	in	in	ADP
taxlaw-2848	576	44	our	our	PRON
taxlaw-2848	576	45	example	example	NOUN
taxlaw-2848	576	46	)	)	PUNCT
taxlaw-2848	576	47	.	.	PUNCT
taxlaw-2848	577	1	vats	vat	NOUN
taxlaw-2848	577	2	can	can	AUX
taxlaw-2848	577	3	do	do	VERB
taxlaw-2848	577	4	this	this	PRON
taxlaw-2848	577	5	in	in	ADP
taxlaw-2848	577	6	part	part	NOUN
taxlaw-2848	577	7	because	because	SCONJ
taxlaw-2848	577	8	they	they	PRON
taxlaw-2848	577	9	use	use	VERB
taxlaw-2848	577	10	an	an	DET
taxlaw-2848	577	11	invoice	invoice	NOUN
taxlaw-2848	577	12	system	system	NOUN
taxlaw-2848	577	13	to	to	PART
taxlaw-2848	577	14	track	track	VERB
taxlaw-2848	577	15	tax	tax	NOUN
taxlaw-2848	577	16	payments	payment	NOUN
taxlaw-2848	577	17	.	.	PUNCT
taxlaw-2848	578	1	the	the	DET
taxlaw-2848	578	2	invoice	invoice	NOUN
taxlaw-2848	578	3	system	system	NOUN
taxlaw-2848	578	4	makes	make	VERB
taxlaw-2848	578	5	it	it	PRON
taxlaw-2848	578	6	more	more	ADV
taxlaw-2848	578	7	difficult	difficult	ADJ
taxlaw-2848	578	8	to	to	PART
taxlaw-2848	578	9	claim	claim	VERB
taxlaw-2848	578	10	a	a	DET
taxlaw-2848	578	11	loss	loss	NOUN
taxlaw-2848	578	12	without	without	ADP
taxlaw-2848	578	13	actually	actually	ADV
taxlaw-2848	578	14	incurring	incur	VERB
taxlaw-2848	578	15	one	one	NUM
taxlaw-2848	578	16	because	because	SCONJ
taxlaw-2848	578	17	the	the	DET
taxlaw-2848	578	18	taxpayers	taxpayer	NOUN
taxlaw-2848	578	19	can	can	AUX
taxlaw-2848	578	20	not	not	PART
taxlaw-2848	578	21	claim	claim	VERB
taxlaw-2848	578	22	credits	credit	NOUN
taxlaw-2848	578	23	(	(	PUNCT
taxlaw-2848	578	24	the	the	DET
taxlaw-2848	578	25	equivalent	equivalent	NOUN
taxlaw-2848	578	26	of	of	ADP
taxlaw-2848	578	27	a	a	DET
taxlaw-2848	578	28	deduction	deduction	NOUN
taxlaw-2848	578	29	in	in	ADP
taxlaw-2848	578	30	a	a	DET
taxlaw-2848	578	31	cash	cash	NOUN
taxlaw-2848	578	32	-	-	PUNCT
taxlaw-2848	578	33	flow	flow	NOUN
taxlaw-2848	578	34	system	system	NOUN
taxlaw-2848	578	35	)	)	PUNCT
taxlaw-2848	578	36	unless	unless	SCONJ
taxlaw-2848	578	37	they	they	PRON
taxlaw-2848	578	38	have	have	VERB
taxlaw-2848	578	39	an	an	DET
taxlaw-2848	578	40	invoice	invoice	NOUN
taxlaw-2848	578	41	showing	show	VERB
taxlaw-2848	578	42	taxes	taxis	NOUN
taxlaw-2848	578	43	were	be	AUX
taxlaw-2848	578	44	paid	pay	VERB
taxlaw-2848	578	45	by	by	ADP
taxlaw-2848	578	46	their	their	PRON
taxlaw-2848	578	47	suppliers	supplier	NOUN
taxlaw-2848	578	48	.	.	PUNCT
taxlaw-2848	579	1	that	that	DET
taxlaw-2848	579	2	invoice	invoice	NOUN
taxlaw-2848	579	3	allows	allow	VERB
taxlaw-2848	579	4	the	the	DET
taxlaw-2848	579	5	government	government	NOUN
taxlaw-2848	579	6	to	to	PART
taxlaw-2848	579	7	audit	audit	VERB
taxlaw-2848	579	8	the	the	DET
taxlaw-2848	579	9	suppliers	supplier	NOUN
taxlaw-2848	579	10	.	.	PUNCT
taxlaw-2848	580	1	fraud	fraud	NOUN
taxlaw-2848	580	2	is	be	AUX
taxlaw-2848	580	3	not	not	PART
taxlaw-2848	580	4	impossible	impossible	ADJ
taxlaw-2848	580	5	in	in	ADP
taxlaw-2848	580	6	this	this	DET
taxlaw-2848	580	7	system	system	NOUN
taxlaw-2848	580	8	–	–	PUNCT
taxlaw-2848	580	9	there	there	PRON
taxlaw-2848	580	10	is	be	VERB
taxlaw-2848	580	11	a	a	DET
taxlaw-2848	580	12	business	business	NOUN
taxlaw-2848	580	13	of	of	ADP
taxlaw-2848	580	14	creating	create	VERB
taxlaw-2848	580	15	fraudulent	fraudulent	ADJ
taxlaw-2848	580	16	invoices	invoice	NOUN
taxlaw-2848	580	17	–	–	PUNCT
taxlaw-2848	580	18	but	but	CCONJ
taxlaw-2848	580	19	it	it	PRON
taxlaw-2848	580	20	is	be	AUX
taxlaw-2848	580	21	more	more	ADV
taxlaw-2848	580	22	difficult	difficult	ADJ
taxlaw-2848	580	23	.	.	PUNCT
taxlaw-2848	581	1	x	x	X
taxlaw-2848	581	2	-	-	PUNCT
taxlaw-2848	581	3	tax	tax	NOUN
taxlaw-2848	581	4	type	type	NOUN
taxlaw-2848	581	5	plans	plan	NOUN
taxlaw-2848	581	6	,	,	PUNCT
taxlaw-2848	581	7	including	include	VERB
taxlaw-2848	581	8	the	the	DET
taxlaw-2848	581	9	brady	brady	PROPN
taxlaw-2848	581	10	plan	plan	NOUN
taxlaw-2848	581	11	,	,	PUNCT
taxlaw-2848	581	12	tend	tend	VERB
taxlaw-2848	581	13	not	not	PART
taxlaw-2848	581	14	to	to	PART
taxlaw-2848	581	15	use	use	VERB
taxlaw-2848	581	16	the	the	DET
taxlaw-2848	581	17	invoice	invoice	NOUN
taxlaw-2848	581	18	system	system	NOUN
taxlaw-2848	581	19	used	use	VERB
taxlaw-2848	581	20	in	in	ADP
taxlaw-2848	581	21	vats	vat	NOUN
taxlaw-2848	581	22	which	which	PRON
taxlaw-2848	581	23	means	mean	VERB
taxlaw-2848	581	24	that	that	SCONJ
taxlaw-2848	581	25	refundability	refundability	NOUN
taxlaw-2848	581	26	is	be	AUX
taxlaw-2848	581	27	more	more	ADV
taxlaw-2848	581	28	difficult	difficult	ADJ
taxlaw-2848	581	29	to	to	PART
taxlaw-2848	581	30	administer	administer	VERB
taxlaw-2848	581	31	.	.	PUNCT
taxlaw-2848	582	1	the	the	DET
taxlaw-2848	582	2	likelihood	likelihood	NOUN
taxlaw-2848	582	3	of	of	ADP
taxlaw-2848	582	4	fraud	fraud	NOUN
taxlaw-2848	582	5	may	may	AUX
taxlaw-2848	582	6	be	be	AUX
taxlaw-2848	582	7	too	too	ADV
taxlaw-2848	582	8	high	high	ADJ
taxlaw-2848	582	9	to	to	PART
taxlaw-2848	582	10	allow	allow	VERB
taxlaw-2848	582	11	refunds	refund	NOUN
taxlaw-2848	582	12	for	for	ADP
taxlaw-2848	582	13	losses.40	losses.40	PROPN
taxlaw-2848	582	14	a	a	DET
taxlaw-2848	582	15	recent	recent	ADJ
taxlaw-2848	582	16	treasury	treasury	NOUN
taxlaw-2848	582	17	study	study	NOUN
taxlaw-2848	582	18	tried	try	VERB
taxlaw-2848	582	19	to	to	PART
taxlaw-2848	582	20	estimate	estimate	VERB
taxlaw-2848	582	21	the	the	DET
taxlaw-2848	582	22	extent	extent	NOUN
taxlaw-2848	582	23	to	to	PART
taxlaw-2848	582	24	which	which	PRON
taxlaw-2848	582	25	firms	firm	NOUN
taxlaw-2848	582	26	in	in	ADP
taxlaw-2848	582	27	a	a	DET
taxlaw-2848	582	28	cash	cash	NOUN
taxlaw-2848	582	29	flow	flow	NOUN
taxlaw-2848	582	30	tax	tax	NOUN
taxlaw-2848	582	31	would	would	AUX
taxlaw-2848	582	32	have	have	VERB
taxlaw-2848	582	33	losses	loss	NOUN
taxlaw-2848	582	34	that	that	PRON
taxlaw-2848	582	35	they	they	PRON
taxlaw-2848	582	36	can	can	AUX
taxlaw-2848	582	37	not	not	PART
taxlaw-2848	582	38	use	use	VERB
taxlaw-2848	582	39	for	for	ADP
taxlaw-2848	582	40	long	long	ADJ
taxlaw-2848	582	41	periods	period	NOUN
taxlaw-2848	582	42	of	of	ADP
taxlaw-2848	582	43	time.41	time.41	NOUN
taxlaw-2848	582	44	they	they	PRON
taxlaw-2848	582	45	looked	look	VERB
taxlaw-2848	582	46	at	at	ADP
taxlaw-2848	582	47	firms	firm	NOUN
taxlaw-2848	582	48	in	in	ADP
taxlaw-2848	582	49	the	the	DET
taxlaw-2848	582	50	ten	ten	NUM
taxlaw-2848	582	51	-	-	PUNCT
taxlaw-2848	582	52	year	year	NOUN
taxlaw-2848	582	53	period	period	NOUN
taxlaw-2848	582	54	from	from	ADP
taxlaw-2848	582	55	2004	2004	NUM
taxlaw-2848	582	56	-	-	SYM
taxlaw-2848	582	57	2013	2013	NUM
taxlaw-2848	582	58	.	.	PUNCT
taxlaw-2848	583	1	those	those	DET
taxlaw-2848	583	2	firms	firm	NOUN
taxlaw-2848	583	3	under	under	ADP
taxlaw-2848	583	4	the	the	DET
taxlaw-2848	583	5	income	income	NOUN
taxlaw-2848	583	6	tax	tax	NOUN
taxlaw-2848	583	7	had	have	VERB
taxlaw-2848	583	8	unused	unused	ADJ
taxlaw-2848	583	9	losses	loss	NOUN
taxlaw-2848	583	10	equal	equal	ADJ
taxlaw-2848	583	11	to	to	ADP
taxlaw-2848	583	12	18	18	NUM
taxlaw-2848	583	13	%	%	NOUN
taxlaw-2848	583	14	of	of	ADP
taxlaw-2848	583	15	the	the	DET
taxlaw-2848	583	16	corporate	corporate	ADJ
taxlaw-2848	583	17	base	base	NOUN
taxlaw-2848	583	18	.	.	PUNCT
taxlaw-2848	584	1	(	(	PUNCT
taxlaw-2848	584	2	the	the	DET
taxlaw-2848	584	3	percentage	percentage	NOUN
taxlaw-2848	584	4	is	be	AUX
taxlaw-2848	584	5	high	high	ADJ
taxlaw-2848	584	6	because	because	SCONJ
taxlaw-2848	584	7	the	the	DET
taxlaw-2848	584	8	period	period	NOUN
taxlaw-2848	584	9	includes	include	VERB
taxlaw-2848	584	10	the	the	DET
taxlaw-2848	584	11	great	great	ADJ
taxlaw-2848	584	12	recession	recession	NOUN
taxlaw-2848	584	13	.	.	PUNCT
taxlaw-2848	584	14	)	)	PUNCT
taxlaw-2848	585	1	had	have	VERB
taxlaw-2848	585	2	those	those	DET
taxlaw-2848	585	3	firms	firm	NOUN
taxlaw-2848	585	4	been	be	AUX
taxlaw-2848	585	5	taxed	tax	VERB
taxlaw-2848	585	6	during	during	ADP
taxlaw-2848	585	7	the	the	DET
taxlaw-2848	585	8	same	same	ADJ
taxlaw-2848	585	9	period	period	NOUN
taxlaw-2848	585	10	under	under	ADP
taxlaw-2848	585	11	a	a	DET
taxlaw-2848	585	12	destination	destination	NOUN
taxlaw-2848	585	13	-	-	PUNCT
taxlaw-2848	585	14	based	base	VERB
taxlaw-2848	585	15	cash	cash	NOUN
taxlaw-2848	585	16	-	-	PUNCT
taxlaw-2848	585	17	flow	flow	NOUN
taxlaw-2848	585	18	tax	tax	NOUN
taxlaw-2848	585	19	,	,	PUNCT
taxlaw-2848	585	20	unused	unused	ADJ
taxlaw-2848	585	21	losses	loss	NOUN
taxlaw-2848	585	22	would	would	AUX
taxlaw-2848	585	23	have	have	AUX
taxlaw-2848	585	24	been	be	AUX
taxlaw-2848	585	25	approximately	approximately	ADV
taxlaw-2848	585	26	24	24	NUM
taxlaw-2848	585	27	%	%	NOUN
taxlaw-2848	585	28	of	of	ADP
taxlaw-2848	585	29	tax	tax	NOUN
taxlaw-2848	585	30	base	base	NOUN
taxlaw-2848	585	31	.	.	PUNCT
taxlaw-2848	586	1	unused	unused	ADJ
taxlaw-2848	586	2	losses	loss	NOUN
taxlaw-2848	586	3	go	go	VERB
taxlaw-2848	586	4	up	up	ADV
taxlaw-2848	586	5	by	by	ADP
taxlaw-2848	586	6	about	about	ADV
taxlaw-2848	586	7	one	one	NUM
taxlaw-2848	586	8	-	-	PUNCT
taxlaw-2848	586	9	third	third	NOUN
taxlaw-2848	586	10	.	.	PUNCT
taxlaw-2848	587	1	to	to	ADP
taxlaw-2848	587	2	the	the	DET
taxlaw-2848	587	3	extent	extent	NOUN
taxlaw-2848	587	4	that	that	SCONJ
taxlaw-2848	587	5	losses	loss	NOUN
taxlaw-2848	587	6	can	can	AUX
taxlaw-2848	587	7	not	not	PART
taxlaw-2848	587	8	be	be	AUX
taxlaw-2848	587	9	used	use	VERB
taxlaw-2848	587	10	,	,	PUNCT
taxlaw-2848	587	11	the	the	DET
taxlaw-2848	587	12	tax	tax	NOUN
taxlaw-2848	587	13	system	system	NOUN
taxlaw-2848	587	14	will	will	AUX
taxlaw-2848	587	15	distort	distort	VERB
taxlaw-2848	587	16	corporate	corporate	ADJ
taxlaw-2848	587	17	ownership	ownership	NOUN
taxlaw-2848	587	18	patterns	pattern	NOUN
taxlaw-2848	587	19	,	,	PUNCT
taxlaw-2848	587	20	creating	create	VERB
taxlaw-2848	587	21	incentives	incentive	NOUN
taxlaw-2848	587	22	for	for	ADP
taxlaw-2848	587	23	noneconomic	noneconomic	ADJ
taxlaw-2848	587	24	conglomeration	conglomeration	NOUN
taxlaw-2848	587	25	.	.	PUNCT
taxlaw-2848	588	1	that	that	PRON
taxlaw-2848	588	2	is	is	ADV
taxlaw-2848	588	3	,	,	PUNCT
taxlaw-2848	588	4	combining	combine	VERB
taxlaw-2848	588	5	an	an	DET
taxlaw-2848	588	6	exporting	exporting	NOUN
taxlaw-2848	588	7	(	(	PUNCT
taxlaw-2848	588	8	or	or	CCONJ
taxlaw-2848	588	9	other	other	ADJ
taxlaw-2848	588	10	loss	loss	NOUN
taxlaw-2848	588	11	producing	produce	VERB
taxlaw-2848	588	12	business	business	NOUN
taxlaw-2848	588	13	)	)	PUNCT
taxlaw-2848	588	14	with	with	ADP
taxlaw-2848	588	15	a	a	DET
taxlaw-2848	588	16	business	business	NOUN
taxlaw-2848	588	17	that	that	PRON
taxlaw-2848	588	18	has	have	VERB
taxlaw-2848	588	19	net	net	ADJ
taxlaw-2848	588	20	receipts	receipt	NOUN
taxlaw-2848	588	21	will	will	AUX
taxlaw-2848	588	22	allow	allow	VERB
taxlaw-2848	588	23	39	39	NUM
taxlaw-2848	588	24	assuming	assume	VERB
taxlaw-2848	588	25	the	the	DET
taxlaw-2848	588	26	treatment	treatment	NOUN
taxlaw-2848	588	27	of	of	ADP
taxlaw-2848	588	28	inventory	inventory	NOUN
taxlaw-2848	588	29	purchases	purchase	NOUN
taxlaw-2848	588	30	is	be	AUX
taxlaw-2848	588	31	fixed	fix	VERB
taxlaw-2848	588	32	.	.	PUNCT
taxlaw-2848	589	1	40	40	NUM
taxlaw-2848	589	2	for	for	ADP
taxlaw-2848	589	3	example	example	NOUN
taxlaw-2848	589	4	,	,	PUNCT
taxlaw-2848	589	5	carroll	carroll	NOUN
taxlaw-2848	589	6	and	and	CCONJ
taxlaw-2848	589	7	viard	viard	PROPN
taxlaw-2848	589	8	,	,	PUNCT
taxlaw-2848	589	9	supra	supra	PROPN
taxlaw-2848	589	10	note	note	NOUN
taxlaw-2848	589	11	16	16	NUM
taxlaw-2848	589	12	,	,	PUNCT
taxlaw-2848	589	13	at	at	ADP
taxlaw-2848	589	14	78–80	78–80	PROPN
taxlaw-2848	589	15	,	,	PUNCT
taxlaw-2848	589	16	argue	argue	VERB
taxlaw-2848	589	17	that	that	SCONJ
taxlaw-2848	589	18	without	without	ADP
taxlaw-2848	589	19	invoices	invoice	NOUN
taxlaw-2848	589	20	,	,	PUNCT
taxlaw-2848	589	21	an	an	DET
taxlaw-2848	589	22	x	x	NOUN
taxlaw-2848	589	23	-	-	NOUN
taxlaw-2848	589	24	tax	tax	NOUN
taxlaw-2848	589	25	should	should	AUX
taxlaw-2848	589	26	not	not	PART
taxlaw-2848	589	27	allow	allow	VERB
taxlaw-2848	589	28	refunds	refund	NOUN
taxlaw-2848	589	29	.	.	PUNCT
taxlaw-2848	590	1	41	41	NUM
taxlaw-2848	590	2	patel	patel	PROPN
taxlaw-2848	590	3	&	&	CCONJ
taxlaw-2848	590	4	mcclelland	mcclelland	PROPN
taxlaw-2848	590	5	,	,	PUNCT
taxlaw-2848	590	6	supra	supra	PROPN
taxlaw-2848	590	7	note	note	NOUN
taxlaw-2848	590	8	4	4	NUM
taxlaw-2848	590	9	.	.	NOUN
taxlaw-2848	590	10	2017	2017	NUM
taxlaw-2848	590	11	]	]	PUNCT
taxlaw-2848	590	12	a	a	DET
taxlaw-2848	590	13	guide	guide	NOUN
taxlaw-2848	590	14	to	to	ADP
taxlaw-2848	590	15	the	the	DET
taxlaw-2848	590	16	gop	gop	PROPN
taxlaw-2848	590	17	tax	tax	NOUN
taxlaw-2848	590	18	plan	plan	NOUN
taxlaw-2848	590	19	203	203	NUM
taxlaw-2848	590	20	the	the	DET
taxlaw-2848	590	21	losses	loss	NOUN
taxlaw-2848	590	22	to	to	PART
taxlaw-2848	590	23	be	be	AUX
taxlaw-2848	590	24	used	use	VERB
taxlaw-2848	590	25	against	against	ADP
taxlaw-2848	590	26	those	those	DET
taxlaw-2848	590	27	receipts	receipt	NOUN
taxlaw-2848	590	28	.	.	PUNCT
taxlaw-2848	591	1	profit	profit	NOUN
taxlaw-2848	591	2	-	-	PUNCT
taxlaw-2848	591	3	making	make	VERB
taxlaw-2848	591	4	businesses	business	NOUN
taxlaw-2848	591	5	with	with	ADP
taxlaw-2848	591	6	large	large	ADJ
taxlaw-2848	591	7	,	,	PUNCT
taxlaw-2848	591	8	unused	unused	ADJ
taxlaw-2848	591	9	tax	tax	NOUN
taxlaw-2848	591	10	losses	loss	NOUN
taxlaw-2848	591	11	will	will	AUX
taxlaw-2848	591	12	become	become	VERB
taxlaw-2848	591	13	takeover	takeover	NOUN
taxlaw-2848	591	14	targets	target	NOUN
taxlaw-2848	591	15	.	.	PUNCT
taxlaw-2848	592	1	one	one	NUM
taxlaw-2848	592	2	possible	possible	ADJ
taxlaw-2848	592	3	,	,	PUNCT
taxlaw-2848	592	4	although	although	SCONJ
taxlaw-2848	592	5	limited	limited	ADJ
taxlaw-2848	592	6	change	change	NOUN
taxlaw-2848	592	7	that	that	PRON
taxlaw-2848	592	8	might	might	AUX
taxlaw-2848	592	9	reduce	reduce	VERB
taxlaw-2848	592	10	the	the	DET
taxlaw-2848	592	11	problem	problem	NOUN
taxlaw-2848	592	12	is	be	AUX
taxlaw-2848	592	13	to	to	PART
taxlaw-2848	592	14	allow	allow	VERB
taxlaw-2848	592	15	losses	loss	NOUN
taxlaw-2848	592	16	to	to	PART
taxlaw-2848	592	17	be	be	AUX
taxlaw-2848	592	18	carried	carry	VERB
taxlaw-2848	592	19	back	back	ADV
taxlaw-2848	592	20	as	as	ADV
taxlaw-2848	592	21	well	well	ADV
taxlaw-2848	592	22	as	as	ADP
taxlaw-2848	592	23	forward	forward	ADV
taxlaw-2848	592	24	.	.	PUNCT
taxlaw-2848	593	1	another	another	PRON
taxlaw-2848	593	2	is	be	AUX
taxlaw-2848	593	3	to	to	PART
taxlaw-2848	593	4	expand	expand	VERB
taxlaw-2848	593	5	the	the	DET
taxlaw-2848	593	6	rules	rule	NOUN
taxlaw-2848	593	7	for	for	ADP
taxlaw-2848	593	8	consolidation	consolidation	NOUN
taxlaw-2848	593	9	,	,	PUNCT
taxlaw-2848	593	10	by	by	ADP
taxlaw-2848	593	11	,	,	PUNCT
taxlaw-2848	593	12	for	for	ADP
taxlaw-2848	593	13	example	example	NOUN
taxlaw-2848	593	14	,	,	PUNCT
taxlaw-2848	593	15	allowing	allow	VERB
taxlaw-2848	593	16	firms	firm	NOUN
taxlaw-2848	593	17	to	to	PART
taxlaw-2848	593	18	consolidate	consolidate	VERB
taxlaw-2848	593	19	with	with	ADP
taxlaw-2848	593	20	a	a	DET
taxlaw-2848	593	21	greater	great	ADJ
taxlaw-2848	593	22	than	than	ADP
taxlaw-2848	593	23	50	50	NUM
taxlaw-2848	593	24	%	%	NOUN
taxlaw-2848	593	25	ownership	ownership	NOUN
taxlaw-2848	593	26	interest	interest	NOUN
taxlaw-2848	593	27	rather	rather	ADV
taxlaw-2848	593	28	than	than	ADP
taxlaw-2848	593	29	an	an	DET
taxlaw-2848	593	30	80	80	NUM
taxlaw-2848	593	31	%	%	NOUN
taxlaw-2848	593	32	interest.42	interest.42	NOUN
taxlaw-2848	593	33	broader	broad	ADJ
taxlaw-2848	593	34	consolidation	consolidation	NOUN
taxlaw-2848	593	35	will	will	AUX
taxlaw-2848	593	36	make	make	VERB
taxlaw-2848	593	37	it	it	PRON
taxlaw-2848	593	38	easier	easy	ADJ
taxlaw-2848	593	39	for	for	SCONJ
taxlaw-2848	593	40	companies	company	NOUN
taxlaw-2848	593	41	generating	generate	VERB
taxlaw-2848	593	42	gains	gain	NOUN
taxlaw-2848	593	43	to	to	PART
taxlaw-2848	593	44	consolidate	consolidate	VERB
taxlaw-2848	593	45	with	with	ADP
taxlaw-2848	593	46	companies	company	NOUN
taxlaw-2848	593	47	generating	generate	VERB
taxlaw-2848	593	48	losses	loss	NOUN
taxlaw-2848	593	49	so	so	SCONJ
taxlaw-2848	593	50	that	that	SCONJ
taxlaw-2848	593	51	the	the	DET
taxlaw-2848	593	52	losses	loss	NOUN
taxlaw-2848	593	53	can	can	AUX
taxlaw-2848	593	54	be	be	AUX
taxlaw-2848	593	55	used	use	VERB
taxlaw-2848	593	56	.	.	PUNCT
taxlaw-2848	594	1	yet	yet	ADV
taxlaw-2848	594	2	another	another	PRON
taxlaw-2848	594	3	is	be	AUX
taxlaw-2848	594	4	to	to	PART
taxlaw-2848	594	5	allow	allow	VERB
taxlaw-2848	594	6	losses	loss	NOUN
taxlaw-2848	594	7	to	to	PART
taxlaw-2848	594	8	be	be	AUX
taxlaw-2848	594	9	used	use	VERB
taxlaw-2848	594	10	against	against	ADP
taxlaw-2848	594	11	payroll	payroll	NOUN
taxlaw-2848	594	12	tax	tax	NOUN
taxlaw-2848	594	13	liability	liability	NOUN
taxlaw-2848	594	14	.	.	PUNCT
taxlaw-2848	595	1	if	if	SCONJ
taxlaw-2848	595	2	these	these	DET
taxlaw-2848	595	3	changes	change	NOUN
taxlaw-2848	595	4	are	be	AUX
taxlaw-2848	595	5	insufficient	insufficient	ADJ
taxlaw-2848	595	6	and	and	CCONJ
taxlaw-2848	595	7	there	there	PRON
taxlaw-2848	595	8	are	be	VERB
taxlaw-2848	595	9	a	a	DET
taxlaw-2848	595	10	substantial	substantial	ADJ
taxlaw-2848	595	11	number	number	NOUN
taxlaw-2848	595	12	of	of	ADP
taxlaw-2848	595	13	businesses	business	NOUN
taxlaw-2848	595	14	that	that	PRON
taxlaw-2848	595	15	consistently	consistently	ADV
taxlaw-2848	595	16	generate	generate	VERB
taxlaw-2848	595	17	losses	loss	NOUN
taxlaw-2848	595	18	,	,	PUNCT
taxlaw-2848	595	19	an	an	DET
taxlaw-2848	595	20	invoice	invoice	NOUN
taxlaw-2848	595	21	system	system	NOUN
taxlaw-2848	595	22	like	like	ADP
taxlaw-2848	595	23	that	that	PRON
taxlaw-2848	595	24	used	use	VERB
taxlaw-2848	595	25	in	in	ADP
taxlaw-2848	595	26	creditinvoice	creditinvoice	NOUN
taxlaw-2848	595	27	vats	vat	NOUN
taxlaw-2848	595	28	should	should	AUX
taxlaw-2848	595	29	be	be	AUX
taxlaw-2848	595	30	considered	consider	VERB
taxlaw-2848	595	31	so	so	SCONJ
taxlaw-2848	595	32	that	that	SCONJ
taxlaw-2848	595	33	losses	loss	NOUN
taxlaw-2848	595	34	can	can	AUX
taxlaw-2848	595	35	be	be	AUX
taxlaw-2848	595	36	refunded.43	refunded.43	PROPN
taxlaw-2848	595	37	b.	b.	PROPN
taxlaw-2848	595	38	tax	tax	NOUN
taxlaw-2848	595	39	rates	rate	NOUN
taxlaw-2848	595	40	tax	tax	NOUN
taxlaw-2848	595	41	rates	rate	NOUN
taxlaw-2848	595	42	are	be	AUX
taxlaw-2848	595	43	of	of	ADP
taxlaw-2848	595	44	central	central	ADJ
taxlaw-2848	595	45	importance	importance	NOUN
taxlaw-2848	595	46	in	in	ADP
taxlaw-2848	595	47	any	any	DET
taxlaw-2848	595	48	tax	tax	NOUN
taxlaw-2848	595	49	system	system	NOUN
taxlaw-2848	595	50	.	.	PUNCT
taxlaw-2848	596	1	they	they	PRON
taxlaw-2848	596	2	effect	effect	VERB
taxlaw-2848	596	3	the	the	DET
taxlaw-2848	596	4	total	total	ADJ
taxlaw-2848	596	5	revenue	revenue	NOUN
taxlaw-2848	596	6	raised	raise	VERB
taxlaw-2848	596	7	,	,	PUNCT
taxlaw-2848	596	8	the	the	DET
taxlaw-2848	596	9	distributional	distributional	ADJ
taxlaw-2848	596	10	and	and	CCONJ
taxlaw-2848	596	11	efficiency	efficiency	NOUN
taxlaw-2848	596	12	effects	effect	NOUN
taxlaw-2848	596	13	of	of	ADP
taxlaw-2848	596	14	the	the	DET
taxlaw-2848	596	15	tax	tax	NOUN
taxlaw-2848	596	16	system	system	NOUN
taxlaw-2848	596	17	,	,	PUNCT
taxlaw-2848	596	18	and	and	CCONJ
taxlaw-2848	596	19	tax	tax	NOUN
taxlaw-2848	596	20	administration	administration	NOUN
taxlaw-2848	596	21	.	.	PUNCT
taxlaw-2848	597	1	estimating	estimate	VERB
taxlaw-2848	597	2	the	the	DET
taxlaw-2848	597	3	total	total	ADJ
taxlaw-2848	597	4	revenue	revenue	NOUN
taxlaw-2848	597	5	raised	raise	VERB
taxlaw-2848	597	6	and	and	CCONJ
taxlaw-2848	597	7	the	the	DET
taxlaw-2848	597	8	distributional	distributional	ADJ
taxlaw-2848	597	9	impacts	impact	NOUN
taxlaw-2848	597	10	requires	require	VERB
taxlaw-2848	597	11	a	a	DET
taxlaw-2848	597	12	large	large	ADJ
taxlaw-2848	597	13	model	model	NOUN
taxlaw-2848	597	14	,	,	PUNCT
taxlaw-2848	597	15	and	and	CCONJ
taxlaw-2848	597	16	i	i	PRON
taxlaw-2848	597	17	leave	leave	VERB
taxlaw-2848	597	18	that	that	PRON
taxlaw-2848	597	19	to	to	ADP
taxlaw-2848	597	20	others	other	NOUN
taxlaw-2848	597	21	.	.	PUNCT
taxlaw-2848	598	1	i	i	PRON
taxlaw-2848	598	2	will	will	AUX
taxlaw-2848	598	3	focus	focus	VERB
taxlaw-2848	598	4	here	here	ADV
taxlaw-2848	598	5	on	on	ADP
taxlaw-2848	598	6	the	the	DET
taxlaw-2848	598	7	efficiency	efficiency	NOUN
taxlaw-2848	598	8	considerations	consideration	NOUN
taxlaw-2848	598	9	for	for	ADP
taxlaw-2848	598	10	setting	set	VERB
taxlaw-2848	598	11	the	the	DET
taxlaw-2848	598	12	corporate	corporate	ADJ
taxlaw-2848	598	13	rate	rate	NOUN
taxlaw-2848	598	14	and	and	CCONJ
taxlaw-2848	598	15	how	how	SCONJ
taxlaw-2848	598	16	the	the	DET
taxlaw-2848	598	17	corporate	corporate	ADJ
taxlaw-2848	598	18	rate	rate	NOUN
taxlaw-2848	598	19	and	and	CCONJ
taxlaw-2848	598	20	individual	individual	ADJ
taxlaw-2848	598	21	tax	tax	NOUN
taxlaw-2848	598	22	rates	rate	NOUN
taxlaw-2848	598	23	relate	relate	VERB
taxlaw-2848	598	24	to	to	ADP
taxlaw-2848	598	25	one	one	NUM
taxlaw-2848	598	26	other	other	ADJ
taxlaw-2848	598	27	.	.	PUNCT
taxlaw-2848	599	1	a	a	DET
taxlaw-2848	599	2	headline	headline	NOUN
taxlaw-2848	599	3	of	of	ADP
taxlaw-2848	599	4	the	the	DET
taxlaw-2848	599	5	brady	brady	PROPN
taxlaw-2848	599	6	plan	plan	NOUN
taxlaw-2848	599	7	is	be	AUX
taxlaw-2848	599	8	that	that	SCONJ
taxlaw-2848	599	9	the	the	DET
taxlaw-2848	599	10	corporate	corporate	ADJ
taxlaw-2848	599	11	rate	rate	NOUN
taxlaw-2848	599	12	is	be	AUX
taxlaw-2848	599	13	reduced	reduce	VERB
taxlaw-2848	599	14	from	from	ADP
taxlaw-2848	599	15	35	35	NUM
taxlaw-2848	599	16	%	%	NOUN
taxlaw-2848	599	17	to	to	PART
taxlaw-2848	599	18	20	20	NUM
taxlaw-2848	599	19	%	%	NOUN
taxlaw-2848	599	20	.	.	PUNCT
taxlaw-2848	600	1	lowering	lower	VERB
taxlaw-2848	600	2	the	the	DET
taxlaw-2848	600	3	corporate	corporate	ADJ
taxlaw-2848	600	4	tax	tax	NOUN
taxlaw-2848	600	5	rate	rate	NOUN
taxlaw-2848	600	6	is	be	AUX
taxlaw-2848	600	7	thought	think	VERB
taxlaw-2848	600	8	to	to	PART
taxlaw-2848	600	9	be	be	AUX
taxlaw-2848	600	10	desirable	desirable	ADJ
taxlaw-2848	600	11	because	because	SCONJ
taxlaw-2848	600	12	the	the	DET
taxlaw-2848	600	13	u.s	u.s	PROPN
taxlaw-2848	600	14	.	.	PROPN
taxlaw-2848	600	15	corporate	corporate	ADJ
taxlaw-2848	600	16	rate	rate	NOUN
taxlaw-2848	600	17	is	be	AUX
taxlaw-2848	600	18	among	among	ADP
taxlaw-2848	600	19	the	the	DET
taxlaw-2848	600	20	highest	high	ADJ
taxlaw-2848	600	21	in	in	ADP
taxlaw-2848	600	22	the	the	DET
taxlaw-2848	600	23	world	world	NOUN
taxlaw-2848	600	24	.	.	PUNCT
taxlaw-2848	601	1	u.s	u.s	PROPN
taxlaw-2848	601	2	.	.	PROPN
taxlaw-2848	601	3	businesses	business	NOUN
taxlaw-2848	601	4	are	be	AUX
taxlaw-2848	601	5	thought	think	VERB
taxlaw-2848	601	6	to	to	PART
taxlaw-2848	601	7	be	be	AUX
taxlaw-2848	601	8	at	at	ADP
taxlaw-2848	601	9	a	a	DET
taxlaw-2848	601	10	disadvantage	disadvantage	NOUN
taxlaw-2848	601	11	relative	relative	ADJ
taxlaw-2848	601	12	to	to	ADP
taxlaw-2848	601	13	competitors	competitor	NOUN
taxlaw-2848	601	14	due	due	ADP
taxlaw-2848	601	15	to	to	ADP
taxlaw-2848	601	16	this	this	DET
taxlaw-2848	601	17	rate	rate	NOUN
taxlaw-2848	601	18	,	,	PUNCT
taxlaw-2848	601	19	and	and	CCONJ
taxlaw-2848	601	20	the	the	DET
taxlaw-2848	601	21	recent	recent	ADJ
taxlaw-2848	601	22	spate	spate	NOUN
taxlaw-2848	601	23	of	of	ADP
taxlaw-2848	601	24	inversions	inversion	NOUN
taxlaw-2848	601	25	is	be	AUX
taxlaw-2848	601	26	possibly	possibly	ADV
taxlaw-2848	601	27	in	in	ADP
taxlaw-2848	601	28	response	response	NOUN
taxlaw-2848	601	29	to	to	ADP
taxlaw-2848	601	30	the	the	DET
taxlaw-2848	601	31	high	high	ADJ
taxlaw-2848	601	32	u.s	u.s	PROPN
taxlaw-2848	601	33	.	.	PROPN
taxlaw-2848	601	34	corporate	corporate	ADJ
taxlaw-2848	601	35	tax	tax	NOUN
taxlaw-2848	601	36	rate	rate	NOUN
taxlaw-2848	601	37	.	.	PUNCT
taxlaw-2848	602	1	there	there	PRON
taxlaw-2848	602	2	is	be	VERB
taxlaw-2848	602	3	broad	broad	ADJ
taxlaw-2848	602	4	support	support	NOUN
taxlaw-2848	602	5	for	for	ADP
taxlaw-2848	602	6	lowering	lower	VERB
taxlaw-2848	602	7	the	the	DET
taxlaw-2848	602	8	corporate	corporate	ADJ
taxlaw-2848	602	9	tax	tax	NOUN
taxlaw-2848	602	10	rate	rate	NOUN
taxlaw-2848	602	11	,	,	PUNCT
taxlaw-2848	602	12	and	and	CCONJ
taxlaw-2848	602	13	the	the	DET
taxlaw-2848	602	14	brady	brady	PROPN
taxlaw-2848	602	15	plan	plan	PROPN
taxlaw-2848	602	16	fulfills	fulfill	VERB
taxlaw-2848	602	17	this	this	DET
taxlaw-2848	602	18	need	need	NOUN
taxlaw-2848	602	19	,	,	PUNCT
taxlaw-2848	602	20	in	in	ADP
taxlaw-2848	602	21	spades	spade	NOUN
taxlaw-2848	602	22	.	.	PUNCT
taxlaw-2848	603	1	one	one	NUM
taxlaw-2848	603	2	of	of	ADP
taxlaw-2848	603	3	the	the	DET
taxlaw-2848	603	4	reasons	reason	NOUN
taxlaw-2848	603	5	for	for	ADP
taxlaw-2848	603	6	adopting	adopt	VERB
taxlaw-2848	603	7	a	a	DET
taxlaw-2848	603	8	destination	destination	NOUN
taxlaw-2848	603	9	-	-	PUNCT
taxlaw-2848	603	10	based	base	VERB
taxlaw-2848	603	11	cash	cash	NOUN
taxlaw-2848	603	12	-	-	PUNCT
taxlaw-2848	603	13	flow	flow	NOUN
taxlaw-2848	603	14	consumption	consumption	NOUN
taxlaw-2848	603	15	tax	tax	NOUN
taxlaw-2848	603	16	,	,	PUNCT
taxlaw-2848	603	17	however	however	ADV
taxlaw-2848	603	18	,	,	PUNCT
taxlaw-2848	603	19	is	be	AUX
taxlaw-2848	603	20	that	that	SCONJ
taxlaw-2848	603	21	it	it	PRON
taxlaw-2848	603	22	eliminates	eliminate	VERB
taxlaw-2848	603	23	the	the	DET
taxlaw-2848	603	24	need	need	NOUN
taxlaw-2848	603	25	to	to	PART
taxlaw-2848	603	26	lower	lower	VERB
taxlaw-2848	603	27	corporate	corporate	ADJ
taxlaw-2848	603	28	tax	tax	NOUN
taxlaw-2848	603	29	rates	rate	NOUN
taxlaw-2848	603	30	in	in	ADP
taxlaw-2848	603	31	response	response	NOUN
taxlaw-2848	603	32	to	to	ADP
taxlaw-2848	603	33	international	international	ADJ
taxlaw-2848	603	34	competition.44	competition.44	NOUN
taxlaw-2848	603	35	the	the	DET
taxlaw-2848	603	36	reason	reason	NOUN
taxlaw-2848	603	37	is	be	AUX
taxlaw-2848	603	38	that	that	SCONJ
taxlaw-2848	603	39	the	the	DET
taxlaw-2848	603	40	tax	tax	NOUN
taxlaw-2848	603	41	base	base	NOUN
taxlaw-2848	603	42	is	be	AUX
taxlaw-2848	603	43	domestic	domestic	ADJ
taxlaw-2848	603	44	consumption	consumption	NOUN
taxlaw-2848	603	45	.	.	PUNCT
taxlaw-2848	604	1	the	the	DET
taxlaw-2848	604	2	tax	tax	NOUN
taxlaw-2848	604	3	rate	rate	NOUN
taxlaw-2848	604	4	does	do	AUX
taxlaw-2848	604	5	not	not	PART
taxlaw-2848	604	6	affect	affect	VERB
taxlaw-2848	604	7	the	the	DET
taxlaw-2848	604	8	location	location	NOUN
taxlaw-2848	604	9	of	of	ADP
taxlaw-2848	604	10	production	production	NOUN
taxlaw-2848	604	11	,	,	PUNCT
taxlaw-2848	604	12	where	where	SCONJ
taxlaw-2848	604	13	corporations	corporation	NOUN
taxlaw-2848	604	14	make	make	VERB
taxlaw-2848	604	15	their	their	PRON
taxlaw-2848	604	16	home	home	NOUN
taxlaw-2848	604	17	,	,	PUNCT
taxlaw-2848	604	18	or	or	CCONJ
taxlaw-2848	604	19	where	where	SCONJ
taxlaw-2848	604	20	profits	profit	NOUN
taxlaw-2848	604	21	are	be	AUX
taxlaw-2848	604	22	located	locate	VERB
taxlaw-2848	604	23	,	,	PUNCT
taxlaw-2848	604	24	because	because	SCONJ
taxlaw-2848	604	25	regardless	regardless	ADV
taxlaw-2848	604	26	of	of	ADP
taxlaw-2848	604	27	these	these	DET
taxlaw-2848	604	28	choices	choice	NOUN
taxlaw-2848	604	29	,	,	PUNCT
taxlaw-2848	604	30	the	the	DET
taxlaw-2848	604	31	tax	tax	NOUN
taxlaw-2848	604	32	is	be	AUX
taxlaw-2848	604	33	the	the	DET
taxlaw-2848	604	34	same	same	ADJ
taxlaw-2848	604	35	.	.	PUNCT
taxlaw-2848	605	1	it	it	PRON
taxlaw-2848	605	2	depends	depend	VERB
taxlaw-2848	605	3	only	only	ADV
taxlaw-2848	605	4	on	on	ADP
taxlaw-2848	605	5	where	where	SCONJ
taxlaw-2848	605	6	consumption	consumption	NOUN
taxlaw-2848	605	7	takes	take	VERB
taxlaw-2848	605	8	place	place	NOUN
taxlaw-2848	605	9	.	.	PUNCT
taxlaw-2848	606	1	the	the	DET
taxlaw-2848	606	2	central	central	ADJ
taxlaw-2848	606	3	reason	reason	NOUN
taxlaw-2848	606	4	for	for	ADP
taxlaw-2848	606	5	a	a	DET
taxlaw-2848	606	6	lower	low	ADJ
taxlaw-2848	606	7	corporate	corporate	ADJ
taxlaw-2848	606	8	tax	tax	NOUN
taxlaw-2848	606	9	rate	rate	NOUN
taxlaw-2848	606	10	is	be	AUX
taxlaw-2848	606	11	solved	solve	VERB
taxlaw-2848	606	12	in	in	ADP
taxlaw-2848	606	13	the	the	DET
taxlaw-2848	606	14	brady	brady	PROPN
taxlaw-2848	606	15	42	42	NUM
taxlaw-2848	606	16	carroll	carroll	NOUN
taxlaw-2848	606	17	and	and	CCONJ
taxlaw-2848	606	18	viard	viard	NOUN
taxlaw-2848	606	19	,	,	PUNCT
taxlaw-2848	606	20	supra	supra	PROPN
taxlaw-2848	606	21	note	note	NOUN
taxlaw-2848	606	22	16	16	NUM
taxlaw-2848	606	23	,	,	PUNCT
taxlaw-2848	606	24	at	at	ADP
taxlaw-2848	606	25	79	79	NUM
taxlaw-2848	606	26	.	.	PUNCT
taxlaw-2848	607	1	43	43	NUM
taxlaw-2848	607	2	invoice	invoice	NOUN
taxlaw-2848	607	3	systems	system	NOUN
taxlaw-2848	607	4	have	have	VERB
taxlaw-2848	607	5	a	a	DET
taxlaw-2848	607	6	number	number	NOUN
taxlaw-2848	607	7	of	of	ADP
taxlaw-2848	607	8	other	other	ADJ
taxlaw-2848	607	9	important	important	ADJ
taxlaw-2848	607	10	features	feature	NOUN
taxlaw-2848	607	11	that	that	PRON
taxlaw-2848	607	12	are	be	AUX
taxlaw-2848	607	13	explored	explore	VERB
taxlaw-2848	607	14	in	in	ADP
taxlaw-2848	607	15	weisbach	weisbach	NOUN
taxlaw-2848	607	16	,	,	PUNCT
taxlaw-2848	607	17	ironing	iron	VERB
taxlaw-2848	607	18	out	out	ADP
taxlaw-2848	607	19	the	the	DET
taxlaw-2848	607	20	flat	flat	ADJ
taxlaw-2848	607	21	tax	tax	NOUN
taxlaw-2848	607	22	,	,	PUNCT
taxlaw-2848	607	23	supra	supra	ADJ
taxlaw-2848	607	24	note	note	NOUN
taxlaw-2848	607	25	5	5	NUM
taxlaw-2848	607	26	.	.	NOUN
taxlaw-2848	607	27	44	44	NUM
taxlaw-2848	607	28	for	for	ADP
taxlaw-2848	607	29	additional	additional	ADJ
taxlaw-2848	607	30	detail	detail	NOUN
taxlaw-2848	607	31	,	,	PUNCT
taxlaw-2848	607	32	see	see	VERB
taxlaw-2848	607	33	auerbach	auerbach	PROPN
taxlaw-2848	607	34	and	and	CCONJ
taxlaw-2848	607	35	devereux	devereux	PROPN
taxlaw-2848	607	36	,	,	PUNCT
taxlaw-2848	607	37	supra	supra	PROPN
taxlaw-2848	607	38	note	note	PROPN
taxlaw-2848	607	39	29	29	NUM
taxlaw-2848	607	40	.	.	SYM
taxlaw-2848	607	41	204	204	NUM
taxlaw-2848	607	42	columbia	columbia	PROPN
taxlaw-2848	607	43	journal	journal	PROPN
taxlaw-2848	607	44	of	of	ADP
taxlaw-2848	607	45	tax	tax	NOUN
taxlaw-2848	607	46	law	law	NOUN
taxlaw-2848	608	1	[	[	X
taxlaw-2848	608	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	608	3	plan	plan	NOUN
taxlaw-2848	608	4	by	by	ADP
taxlaw-2848	608	5	structural	structural	ADJ
taxlaw-2848	608	6	changes	change	NOUN
taxlaw-2848	608	7	.	.	PUNCT
taxlaw-2848	609	1	there	there	PRON
taxlaw-2848	609	2	is	be	VERB
taxlaw-2848	609	3	,	,	PUNCT
taxlaw-2848	609	4	therefore	therefore	ADV
taxlaw-2848	609	5	,	,	PUNCT
taxlaw-2848	609	6	no	no	DET
taxlaw-2848	609	7	reason	reason	NOUN
taxlaw-2848	609	8	to	to	PART
taxlaw-2848	609	9	lower	lower	VERB
taxlaw-2848	609	10	the	the	DET
taxlaw-2848	609	11	tax	tax	NOUN
taxlaw-2848	609	12	rate	rate	NOUN
taxlaw-2848	609	13	to	to	PART
taxlaw-2848	609	14	prevent	prevent	VERB
taxlaw-2848	609	15	corporations	corporation	NOUN
taxlaw-2848	609	16	from	from	ADP
taxlaw-2848	609	17	relocating	relocate	VERB
taxlaw-2848	609	18	or	or	CCONJ
taxlaw-2848	609	19	because	because	SCONJ
taxlaw-2848	609	20	u.s	u.s	PROPN
taxlaw-2848	609	21	.	.	PROPN
taxlaw-2848	609	22	corporations	corporation	NOUN
taxlaw-2848	609	23	face	face	VERB
taxlaw-2848	609	24	international	international	ADJ
taxlaw-2848	609	25	competition	competition	NOUN
taxlaw-2848	609	26	from	from	ADP
taxlaw-2848	609	27	lower	lower	ADV
taxlaw-2848	609	28	-	-	PUNCT
taxlaw-2848	609	29	taxed	tax	VERB
taxlaw-2848	609	30	companies.45	companies.45	NOUN
taxlaw-2848	609	31	another	another	PRON
taxlaw-2848	609	32	,	,	PUNCT
taxlaw-2848	609	33	independent	independent	ADJ
taxlaw-2848	609	34	,	,	PUNCT
taxlaw-2848	609	35	reason	reason	NOUN
taxlaw-2848	609	36	for	for	ADP
taxlaw-2848	609	37	lowering	lower	VERB
taxlaw-2848	609	38	corporate	corporate	ADJ
taxlaw-2848	609	39	tax	tax	NOUN
taxlaw-2848	609	40	rates	rate	NOUN
taxlaw-2848	609	41	is	be	AUX
taxlaw-2848	609	42	to	to	PART
taxlaw-2848	609	43	encourage	encourage	VERB
taxlaw-2848	609	44	investment	investment	NOUN
taxlaw-2848	609	45	.	.	PUNCT
taxlaw-2848	610	1	leaving	leave	VERB
taxlaw-2848	610	2	aside	aside	ADP
taxlaw-2848	610	3	international	international	ADJ
taxlaw-2848	610	4	competitiveness	competitiveness	NOUN
taxlaw-2848	610	5	(	(	PUNCT
taxlaw-2848	610	6	i.e.	i.e.	X
taxlaw-2848	610	7	,	,	PUNCT
taxlaw-2848	610	8	suppose	suppose	VERB
taxlaw-2848	610	9	the	the	DET
taxlaw-2848	610	10	united	united	PROPN
taxlaw-2848	610	11	states	states	PROPN
taxlaw-2848	610	12	were	be	AUX
taxlaw-2848	610	13	a	a	DET
taxlaw-2848	610	14	closed	closed	ADJ
taxlaw-2848	610	15	economy	economy	NOUN
taxlaw-2848	610	16	so	so	SCONJ
taxlaw-2848	610	17	that	that	SCONJ
taxlaw-2848	610	18	only	only	ADJ
taxlaw-2848	610	19	domestic	domestic	ADJ
taxlaw-2848	610	20	investment	investment	NOUN
taxlaw-2848	610	21	mattered	matter	VERB
taxlaw-2848	610	22	)	)	PUNCT
taxlaw-2848	610	23	,	,	PUNCT
taxlaw-2848	610	24	high	high	ADJ
taxlaw-2848	610	25	tax	tax	NOUN
taxlaw-2848	610	26	rates	rate	NOUN
taxlaw-2848	610	27	on	on	ADP
taxlaw-2848	610	28	corporate	corporate	ADJ
taxlaw-2848	610	29	income	income	NOUN
taxlaw-2848	610	30	may	may	AUX
taxlaw-2848	610	31	make	make	VERB
taxlaw-2848	610	32	many	many	ADJ
taxlaw-2848	610	33	otherwise	otherwise	ADV
taxlaw-2848	610	34	profitable	profitable	ADJ
taxlaw-2848	610	35	investments	investment	NOUN
taxlaw-2848	610	36	unwise	unwise	ADJ
taxlaw-2848	610	37	.	.	PUNCT
taxlaw-2848	611	1	lowering	lower	VERB
taxlaw-2848	611	2	the	the	DET
taxlaw-2848	611	3	corporate	corporate	ADJ
taxlaw-2848	611	4	income	income	NOUN
taxlaw-2848	611	5	tax	tax	NOUN
taxlaw-2848	611	6	rate	rate	NOUN
taxlaw-2848	611	7	improves	improve	VERB
taxlaw-2848	611	8	the	the	DET
taxlaw-2848	611	9	efficiency	efficiency	NOUN
taxlaw-2848	611	10	of	of	ADP
taxlaw-2848	611	11	corporate	corporate	ADJ
taxlaw-2848	611	12	investments	investment	NOUN
taxlaw-2848	611	13	.	.	PUNCT
taxlaw-2848	612	1	while	while	SCONJ
taxlaw-2848	612	2	this	this	DET
taxlaw-2848	612	3	argument	argument	NOUN
taxlaw-2848	612	4	might	might	AUX
taxlaw-2848	612	5	be	be	AUX
taxlaw-2848	612	6	important	important	ADJ
taxlaw-2848	612	7	in	in	ADP
taxlaw-2848	612	8	an	an	DET
taxlaw-2848	612	9	income	income	NOUN
taxlaw-2848	612	10	tax	tax	NOUN
taxlaw-2848	612	11	,	,	PUNCT
taxlaw-2848	612	12	it	it	PRON
taxlaw-2848	612	13	does	do	AUX
taxlaw-2848	612	14	not	not	PART
taxlaw-2848	612	15	apply	apply	VERB
taxlaw-2848	612	16	to	to	ADP
taxlaw-2848	612	17	a	a	DET
taxlaw-2848	612	18	consumption	consumption	NOUN
taxlaw-2848	612	19	tax	tax	NOUN
taxlaw-2848	612	20	.	.	PUNCT
taxlaw-2848	613	1	the	the	DET
taxlaw-2848	613	2	tax	tax	NOUN
taxlaw-2848	613	3	rate	rate	NOUN
taxlaw-2848	613	4	on	on	ADP
taxlaw-2848	613	5	marginal	marginal	ADJ
taxlaw-2848	613	6	investment	investment	NOUN
taxlaw-2848	613	7	is	be	AUX
taxlaw-2848	613	8	zero	zero	NUM
taxlaw-2848	613	9	in	in	ADP
taxlaw-2848	613	10	a	a	DET
taxlaw-2848	613	11	cash	cash	NOUN
taxlaw-2848	613	12	-	-	PUNCT
taxlaw-2848	613	13	flow	flow	NOUN
taxlaw-2848	613	14	system	system	NOUN
taxlaw-2848	613	15	.	.	PUNCT
taxlaw-2848	614	1	there	there	PRON
taxlaw-2848	614	2	is	be	VERB
taxlaw-2848	614	3	,	,	PUNCT
taxlaw-2848	614	4	therefore	therefore	ADV
taxlaw-2848	614	5	,	,	PUNCT
taxlaw-2848	614	6	no	no	DET
taxlaw-2848	614	7	reason	reason	NOUN
taxlaw-2848	614	8	to	to	PART
taxlaw-2848	614	9	lower	lower	VERB
taxlaw-2848	614	10	the	the	DET
taxlaw-2848	614	11	rate	rate	NOUN
taxlaw-2848	614	12	to	to	PART
taxlaw-2848	614	13	promote	promote	VERB
taxlaw-2848	614	14	new	new	ADJ
taxlaw-2848	614	15	investment	investment	NOUN
taxlaw-2848	614	16	.	.	PUNCT
taxlaw-2848	615	1	rather	rather	ADV
taxlaw-2848	615	2	than	than	ADP
taxlaw-2848	615	3	setting	set	VERB
taxlaw-2848	615	4	the	the	DET
taxlaw-2848	615	5	corporate	corporate	ADJ
taxlaw-2848	615	6	rate	rate	NOUN
taxlaw-2848	615	7	based	base	VERB
taxlaw-2848	615	8	on	on	ADP
taxlaw-2848	615	9	competitiveness	competitiveness	NOUN
taxlaw-2848	615	10	or	or	CCONJ
taxlaw-2848	615	11	investment	investment	NOUN
taxlaw-2848	615	12	considerations	consideration	NOUN
taxlaw-2848	615	13	,	,	PUNCT
taxlaw-2848	615	14	there	there	PRON
taxlaw-2848	615	15	are	be	VERB
taxlaw-2848	615	16	three	three	NUM
taxlaw-2848	615	17	much	much	ADV
taxlaw-2848	615	18	more	more	ADV
taxlaw-2848	615	19	modest	modest	ADJ
taxlaw-2848	615	20	efficiency	efficiency	NOUN
taxlaw-2848	615	21	considerations	consideration	NOUN
taxlaw-2848	615	22	that	that	PRON
taxlaw-2848	615	23	need	need	VERB
taxlaw-2848	615	24	to	to	PART
taxlaw-2848	615	25	be	be	AUX
taxlaw-2848	615	26	taken	take	VERB
taxlaw-2848	615	27	into	into	ADP
taxlaw-2848	615	28	account	account	NOUN
taxlaw-2848	615	29	when	when	SCONJ
taxlaw-2848	615	30	setting	set	VERB
taxlaw-2848	615	31	the	the	DET
taxlaw-2848	615	32	corporate	corporate	ADJ
taxlaw-2848	615	33	rate	rate	NOUN
taxlaw-2848	615	34	.	.	PUNCT
taxlaw-2848	616	1	the	the	DET
taxlaw-2848	616	2	first	first	ADJ
taxlaw-2848	616	3	is	be	AUX
taxlaw-2848	616	4	that	that	SCONJ
taxlaw-2848	616	5	a	a	DET
taxlaw-2848	616	6	lower	low	ADJ
taxlaw-2848	616	7	rate	rate	NOUN
taxlaw-2848	616	8	will	will	AUX
taxlaw-2848	616	9	reduce	reduce	VERB
taxlaw-2848	616	10	the	the	DET
taxlaw-2848	616	11	size	size	NOUN
taxlaw-2848	616	12	of	of	ADP
taxlaw-2848	616	13	the	the	DET
taxlaw-2848	616	14	required	require	VERB
taxlaw-2848	616	15	currency	currency	NOUN
taxlaw-2848	616	16	price	price	NOUN
taxlaw-2848	616	17	adjustments	adjustment	NOUN
taxlaw-2848	616	18	and	and	CCONJ
taxlaw-2848	616	19	the	the	DET
taxlaw-2848	616	20	costs	cost	NOUN
taxlaw-2848	616	21	to	to	ADP
taxlaw-2848	616	22	firms	firm	NOUN
taxlaw-2848	616	23	if	if	SCONJ
taxlaw-2848	616	24	the	the	DET
taxlaw-2848	616	25	adjustments	adjustment	NOUN
taxlaw-2848	616	26	are	be	AUX
taxlaw-2848	616	27	not	not	PART
taxlaw-2848	616	28	complete	complete	ADJ
taxlaw-2848	616	29	and	and	CCONJ
taxlaw-2848	616	30	quick	quick	ADJ
taxlaw-2848	616	31	.	.	PUNCT
taxlaw-2848	617	1	that	that	PRON
taxlaw-2848	617	2	is	be	AUX
taxlaw-2848	617	3	,	,	PUNCT
taxlaw-2848	617	4	a	a	DET
taxlaw-2848	617	5	low	low	ADJ
taxlaw-2848	617	6	corporate	corporate	ADJ
taxlaw-2848	617	7	rate	rate	NOUN
taxlaw-2848	617	8	might	might	AUX
taxlaw-2848	617	9	alleviate	alleviate	VERB
taxlaw-2848	617	10	the	the	DET
taxlaw-2848	617	11	concerns	concern	NOUN
taxlaw-2848	617	12	many	many	ADJ
taxlaw-2848	617	13	importing	import	VERB
taxlaw-2848	617	14	firms	firm	NOUN
taxlaw-2848	617	15	have	have	VERB
taxlaw-2848	617	16	about	about	ADP
taxlaw-2848	617	17	the	the	DET
taxlaw-2848	617	18	required	require	VERB
taxlaw-2848	617	19	currency	currency	NOUN
taxlaw-2848	617	20	price	price	NOUN
taxlaw-2848	617	21	adjustments	adjustment	NOUN
taxlaw-2848	617	22	.	.	PUNCT
taxlaw-2848	618	1	second	second	ADJ
taxlaw-2848	618	2	,	,	PUNCT
taxlaw-2848	618	3	and	and	CCONJ
taxlaw-2848	618	4	offsetting	offset	VERB
taxlaw-2848	618	5	this	this	PRON
taxlaw-2848	618	6	,	,	PUNCT
taxlaw-2848	618	7	we	we	PRON
taxlaw-2848	618	8	may	may	AUX
taxlaw-2848	618	9	want	want	VERB
taxlaw-2848	618	10	a	a	DET
taxlaw-2848	618	11	higher	high	ADJ
taxlaw-2848	618	12	rate	rate	NOUN
taxlaw-2848	618	13	on	on	ADP
taxlaw-2848	618	14	economic	economic	ADJ
taxlaw-2848	618	15	profits	profit	NOUN
taxlaw-2848	618	16	.	.	PUNCT
taxlaw-2848	619	1	taxes	taxis	NOUN
taxlaw-2848	619	2	on	on	ADP
taxlaw-2848	619	3	economic	economic	ADJ
taxlaw-2848	619	4	profits	profit	NOUN
taxlaw-2848	619	5	are	be	AUX
taxlaw-2848	619	6	to	to	ADP
taxlaw-2848	619	7	a	a	DET
taxlaw-2848	619	8	great	great	ADJ
taxlaw-2848	619	9	extent	extent	NOUN
taxlaw-2848	619	10	nondistortive	nondistortive	ADJ
taxlaw-2848	619	11	and	and	CCONJ
taxlaw-2848	619	12	,	,	PUNCT
taxlaw-2848	619	13	in	in	ADP
taxlaw-2848	619	14	some	some	DET
taxlaw-2848	619	15	models	model	NOUN
taxlaw-2848	619	16	,	,	PUNCT
taxlaw-2848	619	17	desirable	desirable	ADJ
taxlaw-2848	619	18	.	.	PUNCT
taxlaw-2848	620	1	third	third	ADJ
taxlaw-2848	620	2	,	,	PUNCT
taxlaw-2848	620	3	the	the	DET
taxlaw-2848	620	4	tax	tax	NOUN
taxlaw-2848	620	5	rate	rate	NOUN
taxlaw-2848	620	6	affects	affect	VERB
taxlaw-2848	620	7	the	the	DET
taxlaw-2848	620	8	size	size	NOUN
taxlaw-2848	620	9	of	of	ADP
taxlaw-2848	620	10	the	the	DET
taxlaw-2848	620	11	transition	transition	NOUN
taxlaw-2848	620	12	tax	tax	NOUN
taxlaw-2848	620	13	,	,	PUNCT
taxlaw-2848	620	14	if	if	SCONJ
taxlaw-2848	620	15	any	any	PRON
taxlaw-2848	620	16	.	.	PUNCT
taxlaw-2848	621	1	although	although	SCONJ
taxlaw-2848	621	2	the	the	DET
taxlaw-2848	621	3	effects	effect	NOUN
taxlaw-2848	621	4	depend	depend	VERB
taxlaw-2848	621	5	on	on	ADP
taxlaw-2848	621	6	the	the	DET
taxlaw-2848	621	7	transition	transition	NOUN
taxlaw-2848	621	8	rules	rule	NOUN
taxlaw-2848	621	9	,	,	PUNCT
taxlaw-2848	621	10	in	in	ADP
taxlaw-2848	621	11	general	general	ADJ
taxlaw-2848	621	12	,	,	PUNCT
taxlaw-2848	621	13	a	a	DET
taxlaw-2848	621	14	higher	high	ADJ
taxlaw-2848	621	15	tax	tax	NOUN
taxlaw-2848	621	16	rate	rate	NOUN
taxlaw-2848	621	17	means	mean	VERB
taxlaw-2848	621	18	a	a	DET
taxlaw-2848	621	19	higher	high	ADJ
taxlaw-2848	621	20	tax	tax	NOUN
taxlaw-2848	621	21	on	on	ADP
taxlaw-2848	621	22	existing	exist	VERB
taxlaw-2848	621	23	capital	capital	NOUN
taxlaw-2848	621	24	on	on	ADP
taxlaw-2848	621	25	transition	transition	NOUN
taxlaw-2848	621	26	.	.	PUNCT
taxlaw-2848	622	1	aside	aside	ADV
taxlaw-2848	622	2	from	from	ADP
taxlaw-2848	622	3	these	these	DET
taxlaw-2848	622	4	economic	economic	ADJ
taxlaw-2848	622	5	considerations	consideration	NOUN
taxlaw-2848	622	6	,	,	PUNCT
taxlaw-2848	622	7	there	there	PRON
taxlaw-2848	622	8	are	be	VERB
taxlaw-2848	622	9	administrative	administrative	ADJ
taxlaw-2848	622	10	reasons	reason	NOUN
taxlaw-2848	622	11	for	for	ADP
taxlaw-2848	622	12	setting	set	VERB
taxlaw-2848	622	13	the	the	DET
taxlaw-2848	622	14	rate	rate	NOUN
taxlaw-2848	622	15	because	because	SCONJ
taxlaw-2848	622	16	of	of	ADP
taxlaw-2848	622	17	how	how	SCONJ
taxlaw-2848	622	18	it	it	PRON
taxlaw-2848	622	19	interacts	interact	VERB
taxlaw-2848	622	20	with	with	ADP
taxlaw-2848	622	21	the	the	DET
taxlaw-2848	622	22	tax	tax	NOUN
taxlaw-2848	622	23	on	on	ADP
taxlaw-2848	622	24	labor	labor	NOUN
taxlaw-2848	622	25	income	income	NOUN
taxlaw-2848	622	26	and	and	CCONJ
taxlaw-2848	622	27	creates	create	VERB
taxlaw-2848	622	28	incentives	incentive	NOUN
taxlaw-2848	622	29	to	to	PART
taxlaw-2848	622	30	recharacterize	recharacterize	VERB
taxlaw-2848	622	31	income	income	NOUN
taxlaw-2848	622	32	.	.	PUNCT
taxlaw-2848	623	1	in	in	ADP
taxlaw-2848	623	2	a	a	DET
taxlaw-2848	623	3	pure	pure	ADJ
taxlaw-2848	623	4	x	x	NOUN
taxlaw-2848	623	5	-	-	NOUN
taxlaw-2848	623	6	tax	tax	NOUN
taxlaw-2848	623	7	,	,	PUNCT
taxlaw-2848	623	8	the	the	DET
taxlaw-2848	623	9	corporate	corporate	ADJ
taxlaw-2848	623	10	rate	rate	NOUN
taxlaw-2848	623	11	is	be	AUX
taxlaw-2848	623	12	normally	normally	ADV
taxlaw-2848	623	13	proposed	propose	VERB
taxlaw-2848	623	14	to	to	PART
taxlaw-2848	623	15	be	be	AUX
taxlaw-2848	623	16	set	set	VERB
taxlaw-2848	623	17	equal	equal	ADJ
taxlaw-2848	623	18	to	to	ADP
taxlaw-2848	623	19	the	the	DET
taxlaw-2848	623	20	highest	high	ADJ
taxlaw-2848	623	21	tax	tax	NOUN
taxlaw-2848	623	22	rate	rate	NOUN
taxlaw-2848	623	23	on	on	ADP
taxlaw-2848	623	24	labor	labor	NOUN
taxlaw-2848	623	25	income	income	NOUN
taxlaw-2848	623	26	.	.	PUNCT
taxlaw-2848	624	1	if	if	SCONJ
taxlaw-2848	624	2	the	the	DET
taxlaw-2848	624	3	corporate	corporate	ADJ
taxlaw-2848	624	4	rate	rate	NOUN
taxlaw-2848	624	5	is	be	AUX
taxlaw-2848	624	6	lower	low	ADJ
taxlaw-2848	624	7	than	than	ADP
taxlaw-2848	624	8	the	the	DET
taxlaw-2848	624	9	tax	tax	NOUN
taxlaw-2848	624	10	rate	rate	NOUN
taxlaw-2848	624	11	on	on	ADP
taxlaw-2848	624	12	labor	labor	NOUN
taxlaw-2848	624	13	earnings	earning	NOUN
taxlaw-2848	624	14	,	,	PUNCT
taxlaw-2848	624	15	there	there	PRON
taxlaw-2848	624	16	is	be	VERB
taxlaw-2848	624	17	an	an	DET
taxlaw-2848	624	18	incentive	incentive	NOUN
taxlaw-2848	624	19	to	to	PART
taxlaw-2848	624	20	pay	pay	VERB
taxlaw-2848	624	21	low	low	ADJ
taxlaw-2848	624	22	salaries	salary	NOUN
taxlaw-2848	624	23	and	and	CCONJ
taxlaw-2848	624	24	to	to	PART
taxlaw-2848	624	25	take	take	VERB
taxlaw-2848	624	26	the	the	DET
taxlaw-2848	624	27	money	money	NOUN
taxlaw-2848	624	28	out	out	ADP
taxlaw-2848	624	29	as	as	ADP
taxlaw-2848	624	30	corporate	corporate	ADJ
taxlaw-2848	624	31	earnings	earning	NOUN
taxlaw-2848	624	32	.	.	PUNCT
taxlaw-2848	625	1	setting	set	VERB
taxlaw-2848	625	2	45	45	NUM
taxlaw-2848	625	3	because	because	SCONJ
taxlaw-2848	625	4	the	the	DET
taxlaw-2848	625	5	corporate	corporate	ADJ
taxlaw-2848	625	6	tax	tax	NOUN
taxlaw-2848	625	7	applies	apply	VERB
taxlaw-2848	625	8	to	to	ADP
taxlaw-2848	625	9	domestic	domestic	ADJ
taxlaw-2848	625	10	consumption	consumption	NOUN
taxlaw-2848	625	11	,	,	PUNCT
taxlaw-2848	625	12	it	it	PRON
taxlaw-2848	625	13	could	could	AUX
taxlaw-2848	625	14	affect	affect	VERB
taxlaw-2848	625	15	the	the	DET
taxlaw-2848	625	16	location	location	NOUN
taxlaw-2848	625	17	of	of	ADP
taxlaw-2848	625	18	consumption	consumption	NOUN
taxlaw-2848	625	19	.	.	PUNCT
taxlaw-2848	626	1	the	the	DET
taxlaw-2848	626	2	effects	effect	NOUN
taxlaw-2848	626	3	,	,	PUNCT
taxlaw-2848	626	4	however	however	ADV
taxlaw-2848	626	5	,	,	PUNCT
taxlaw-2848	626	6	will	will	AUX
taxlaw-2848	626	7	likely	likely	ADV
taxlaw-2848	626	8	be	be	AUX
taxlaw-2848	626	9	very	very	ADV
taxlaw-2848	626	10	small	small	ADJ
taxlaw-2848	626	11	.	.	PUNCT
taxlaw-2848	627	1	in	in	ADP
taxlaw-2848	627	2	particular	particular	ADJ
taxlaw-2848	627	3	,	,	PUNCT
taxlaw-2848	627	4	there	there	PRON
taxlaw-2848	627	5	may	may	AUX
taxlaw-2848	627	6	be	be	AUX
taxlaw-2848	627	7	an	an	DET
taxlaw-2848	627	8	incentive	incentive	NOUN
taxlaw-2848	627	9	to	to	PART
taxlaw-2848	627	10	purchase	purchase	VERB
taxlaw-2848	627	11	and	and	CCONJ
taxlaw-2848	627	12	consume	consume	VERB
taxlaw-2848	627	13	mobile	mobile	ADJ
taxlaw-2848	627	14	and	and	CCONJ
taxlaw-2848	627	15	expensive	expensive	ADJ
taxlaw-2848	627	16	items	item	NOUN
taxlaw-2848	627	17	such	such	ADJ
taxlaw-2848	627	18	as	as	ADP
taxlaw-2848	627	19	yachts	yacht	NOUN
taxlaw-2848	627	20	and	and	CCONJ
taxlaw-2848	627	21	planes	plane	NOUN
taxlaw-2848	627	22	abroad	abroad	ADV
taxlaw-2848	627	23	to	to	PART
taxlaw-2848	627	24	avoid	avoid	VERB
taxlaw-2848	627	25	a	a	DET
taxlaw-2848	627	26	high	high	ADJ
taxlaw-2848	627	27	u.s	u.s	PROPN
taxlaw-2848	627	28	.	.	PROPN
taxlaw-2848	627	29	tax	tax	NOUN
taxlaw-2848	627	30	,	,	PUNCT
taxlaw-2848	627	31	but	but	CCONJ
taxlaw-2848	627	32	it	it	PRON
taxlaw-2848	627	33	is	be	AUX
taxlaw-2848	627	34	not	not	PART
taxlaw-2848	627	35	clear	clear	ADJ
taxlaw-2848	627	36	we	we	PRON
taxlaw-2848	627	37	should	should	AUX
taxlaw-2848	627	38	want	want	VERB
taxlaw-2848	627	39	to	to	PART
taxlaw-2848	627	40	lower	lower	VERB
taxlaw-2848	627	41	tax	tax	NOUN
taxlaw-2848	627	42	rates	rate	NOUN
taxlaw-2848	627	43	for	for	ADP
taxlaw-2848	627	44	all	all	DET
taxlaw-2848	627	45	purchases	purchase	NOUN
taxlaw-2848	627	46	because	because	SCONJ
taxlaw-2848	627	47	of	of	ADP
taxlaw-2848	627	48	these	these	DET
taxlaw-2848	627	49	items	item	NOUN
taxlaw-2848	627	50	.	.	PUNCT
taxlaw-2848	628	1	2017	2017	NUM
taxlaw-2848	628	2	]	]	PUNCT
taxlaw-2848	628	3	a	a	DET
taxlaw-2848	628	4	guide	guide	NOUN
taxlaw-2848	628	5	to	to	ADP
taxlaw-2848	628	6	the	the	DET
taxlaw-2848	628	7	gop	gop	PROPN
taxlaw-2848	628	8	tax	tax	NOUN
taxlaw-2848	628	9	plan	plan	NOUN
taxlaw-2848	628	10	205	205	NUM
taxlaw-2848	628	11	the	the	DET
taxlaw-2848	628	12	corporate	corporate	ADJ
taxlaw-2848	628	13	tax	tax	NOUN
taxlaw-2848	628	14	rate	rate	NOUN
taxlaw-2848	628	15	equal	equal	ADJ
taxlaw-2848	628	16	to	to	ADP
taxlaw-2848	628	17	the	the	DET
taxlaw-2848	628	18	marginal	marginal	ADJ
taxlaw-2848	628	19	rate	rate	NOUN
taxlaw-2848	628	20	on	on	ADP
taxlaw-2848	628	21	labor	labor	NOUN
taxlaw-2848	628	22	income	income	NOUN
taxlaw-2848	628	23	eliminates	eliminate	VERB
taxlaw-2848	628	24	the	the	DET
taxlaw-2848	628	25	benefit	benefit	NOUN
taxlaw-2848	628	26	of	of	ADP
taxlaw-2848	628	27	recharacterizing	recharacterize	VERB
taxlaw-2848	628	28	wages	wage	NOUN
taxlaw-2848	628	29	as	as	ADP
taxlaw-2848	628	30	corporate	corporate	ADJ
taxlaw-2848	628	31	earnings	earning	NOUN
taxlaw-2848	628	32	.	.	PUNCT
taxlaw-2848	629	1	because	because	SCONJ
taxlaw-2848	629	2	the	the	DET
taxlaw-2848	629	3	brady	brady	PROPN
taxlaw-2848	629	4	plan	plan	NOUN
taxlaw-2848	629	5	has	have	VERB
taxlaw-2848	629	6	the	the	DET
taxlaw-2848	629	7	additional	additional	ADJ
taxlaw-2848	629	8	tax	tax	NOUN
taxlaw-2848	629	9	on	on	ADP
taxlaw-2848	629	10	dividend	dividend	NOUN
taxlaw-2848	629	11	income	income	NOUN
taxlaw-2848	629	12	,	,	PUNCT
taxlaw-2848	629	13	however	however	ADV
taxlaw-2848	629	14	,	,	PUNCT
taxlaw-2848	629	15	equalizing	equalize	VERB
taxlaw-2848	629	16	the	the	DET
taxlaw-2848	629	17	rates	rate	NOUN
taxlaw-2848	629	18	may	may	AUX
taxlaw-2848	629	19	no	no	ADV
taxlaw-2848	629	20	longer	long	ADV
taxlaw-2848	629	21	be	be	AUX
taxlaw-2848	629	22	desirable	desirable	ADJ
taxlaw-2848	629	23	for	for	ADP
taxlaw-2848	629	24	preventing	prevent	VERB
taxlaw-2848	629	25	recharacterization	recharacterization	NOUN
taxlaw-2848	629	26	of	of	ADP
taxlaw-2848	629	27	earnings	earning	NOUN
taxlaw-2848	629	28	.	.	PUNCT
taxlaw-2848	630	1	instead	instead	ADV
taxlaw-2848	630	2	,	,	PUNCT
taxlaw-2848	630	3	setting	set	VERB
taxlaw-2848	630	4	the	the	DET
taxlaw-2848	630	5	corporate	corporate	ADJ
taxlaw-2848	630	6	rate	rate	NOUN
taxlaw-2848	630	7	below	below	ADP
taxlaw-2848	630	8	the	the	DET
taxlaw-2848	630	9	highest	high	ADJ
taxlaw-2848	630	10	wage	wage	NOUN
taxlaw-2848	630	11	rate	rate	NOUN
taxlaw-2848	630	12	may	may	AUX
taxlaw-2848	630	13	be	be	AUX
taxlaw-2848	630	14	the	the	DET
taxlaw-2848	630	15	right	right	ADJ
taxlaw-2848	630	16	strategy	strategy	NOUN
taxlaw-2848	630	17	.	.	PUNCT
taxlaw-2848	631	1	in	in	ADP
taxlaw-2848	631	2	particular	particular	ADJ
taxlaw-2848	631	3	,	,	PUNCT
taxlaw-2848	631	4	(	(	PUNCT
taxlaw-2848	631	5	1	1	X
taxlaw-2848	631	6	)	)	PUNCT
taxlaw-2848	631	7	conditional	conditional	ADJ
taxlaw-2848	631	8	on	on	ADP
taxlaw-2848	631	9	deciding	decide	VERB
taxlaw-2848	631	10	that	that	SCONJ
taxlaw-2848	631	11	we	we	PRON
taxlaw-2848	631	12	want	want	VERB
taxlaw-2848	631	13	a	a	DET
taxlaw-2848	631	14	tax	tax	NOUN
taxlaw-2848	631	15	on	on	ADP
taxlaw-2848	631	16	dividends	dividend	NOUN
taxlaw-2848	631	17	and	and	CCONJ
taxlaw-2848	631	18	other	other	ADJ
taxlaw-2848	631	19	capital	capital	NOUN
taxlaw-2848	631	20	income	income	NOUN
taxlaw-2848	631	21	at	at	ADP
taxlaw-2848	631	22	half	half	NOUN
taxlaw-2848	631	23	of	of	ADP
taxlaw-2848	631	24	the	the	DET
taxlaw-2848	631	25	rate	rate	NOUN
taxlaw-2848	631	26	applicable	applicable	ADJ
taxlaw-2848	631	27	to	to	ADP
taxlaw-2848	631	28	wages	wage	NOUN
taxlaw-2848	631	29	and	and	CCONJ
taxlaw-2848	631	30	salaries	salary	NOUN
taxlaw-2848	631	31	,	,	PUNCT
taxlaw-2848	631	32	and	and	CCONJ
taxlaw-2848	631	33	(	(	PUNCT
taxlaw-2848	631	34	2	2	X
taxlaw-2848	631	35	)	)	PUNCT
taxlaw-2848	631	36	given	give	VERB
taxlaw-2848	631	37	that	that	SCONJ
taxlaw-2848	631	38	the	the	DET
taxlaw-2848	631	39	corporate	corporate	ADJ
taxlaw-2848	631	40	tax	tax	NOUN
taxlaw-2848	631	41	rate	rate	NOUN
taxlaw-2848	631	42	itself	itself	PRON
taxlaw-2848	631	43	has	have	AUX
taxlaw-2848	631	44	few	few	ADJ
taxlaw-2848	631	45	economic	economic	ADJ
taxlaw-2848	631	46	effects	effect	NOUN
taxlaw-2848	631	47	(	(	PUNCT
taxlaw-2848	631	48	as	as	SCONJ
taxlaw-2848	631	49	just	just	ADV
taxlaw-2848	631	50	argued	argue	VERB
taxlaw-2848	631	51	)	)	PUNCT
taxlaw-2848	631	52	,	,	PUNCT
taxlaw-2848	631	53	then	then	ADV
taxlaw-2848	631	54	(	(	PUNCT
taxlaw-2848	631	55	3	3	X
taxlaw-2848	631	56	)	)	PUNCT
taxlaw-2848	631	57	we	we	PRON
taxlaw-2848	631	58	might	might	AUX
taxlaw-2848	631	59	want	want	VERB
taxlaw-2848	631	60	to	to	PART
taxlaw-2848	631	61	set	set	VERB
taxlaw-2848	631	62	the	the	DET
taxlaw-2848	631	63	corporate	corporate	ADJ
taxlaw-2848	631	64	rate	rate	NOUN
taxlaw-2848	631	65	to	to	PART
taxlaw-2848	631	66	eliminate	eliminate	VERB
taxlaw-2848	631	67	the	the	DET
taxlaw-2848	631	68	incentive	incentive	NOUN
taxlaw-2848	631	69	to	to	PART
taxlaw-2848	631	70	recharacterize	recharacterize	VERB
taxlaw-2848	631	71	earnings	earning	NOUN
taxlaw-2848	631	72	as	as	ADP
taxlaw-2848	631	73	either	either	DET
taxlaw-2848	631	74	salary	salary	NOUN
taxlaw-2848	631	75	or	or	CCONJ
taxlaw-2848	631	76	as	as	ADP
taxlaw-2848	631	77	dividends	dividend	NOUN
taxlaw-2848	631	78	,	,	PUNCT
taxlaw-2848	631	79	which	which	PRON
taxlaw-2848	631	80	means	mean	VERB
taxlaw-2848	631	81	(	(	PUNCT
taxlaw-2848	631	82	4	4	NUM
taxlaw-2848	631	83	)	)	PUNCT
taxlaw-2848	631	84	because	because	SCONJ
taxlaw-2848	631	85	of	of	ADP
taxlaw-2848	631	86	the	the	DET
taxlaw-2848	631	87	tax	tax	NOUN
taxlaw-2848	631	88	on	on	ADP
taxlaw-2848	631	89	dividends	dividend	NOUN
taxlaw-2848	631	90	,	,	PUNCT
taxlaw-2848	631	91	the	the	DET
taxlaw-2848	631	92	corporate	corporate	ADJ
taxlaw-2848	631	93	rate	rate	NOUN
taxlaw-2848	631	94	that	that	PRON
taxlaw-2848	631	95	achieves	achieve	VERB
taxlaw-2848	631	96	this	this	DET
taxlaw-2848	631	97	goal	goal	NOUN
taxlaw-2848	631	98	will	will	AUX
taxlaw-2848	631	99	be	be	AUX
taxlaw-2848	631	100	below	below	ADP
taxlaw-2848	631	101	the	the	DET
taxlaw-2848	631	102	tax	tax	NOUN
taxlaw-2848	631	103	rate	rate	NOUN
taxlaw-2848	631	104	on	on	ADP
taxlaw-2848	631	105	wages	wage	NOUN
taxlaw-2848	631	106	and	and	CCONJ
taxlaw-2848	631	107	salaries	salary	NOUN
taxlaw-2848	631	108	.	.	PUNCT
taxlaw-2848	632	1	to	to	PART
taxlaw-2848	632	2	illustrate	illustrate	VERB
taxlaw-2848	632	3	,	,	PUNCT
taxlaw-2848	632	4	suppose	suppose	VERB
taxlaw-2848	632	5	that	that	SCONJ
taxlaw-2848	632	6	the	the	DET
taxlaw-2848	632	7	brady	brady	PROPN
taxlaw-2848	632	8	plan	plan	PROPN
taxlaw-2848	632	9	rate	rate	NOUN
taxlaw-2848	632	10	structure	structure	NOUN
taxlaw-2848	632	11	followed	follow	VERB
taxlaw-2848	632	12	the	the	DET
taxlaw-2848	632	13	standard	standard	ADJ
taxlaw-2848	632	14	x	x	ADJ
taxlaw-2848	632	15	-	-	PUNCT
taxlaw-2848	632	16	tax	tax	NOUN
taxlaw-2848	632	17	approach	approach	NOUN
taxlaw-2848	632	18	and	and	CCONJ
taxlaw-2848	632	19	set	set	VERB
taxlaw-2848	632	20	the	the	DET
taxlaw-2848	632	21	tax	tax	NOUN
taxlaw-2848	632	22	rate	rate	NOUN
taxlaw-2848	632	23	on	on	ADP
taxlaw-2848	632	24	corporate	corporate	ADJ
taxlaw-2848	632	25	cash	cash	NOUN
taxlaw-2848	632	26	flow	flow	NOUN
taxlaw-2848	632	27	equal	equal	ADJ
taxlaw-2848	632	28	to	to	ADP
taxlaw-2848	632	29	the	the	DET
taxlaw-2848	632	30	highest	high	ADJ
taxlaw-2848	632	31	marginal	marginal	ADJ
taxlaw-2848	632	32	tax	tax	NOUN
taxlaw-2848	632	33	rate	rate	NOUN
taxlaw-2848	632	34	on	on	ADP
taxlaw-2848	632	35	wages	wage	NOUN
taxlaw-2848	632	36	:	:	PUNCT
taxlaw-2848	632	37	the	the	DET
taxlaw-2848	632	38	wage	wage	NOUN
taxlaw-2848	632	39	rate	rate	NOUN
taxlaw-2848	632	40	and	and	CCONJ
taxlaw-2848	632	41	corporate	corporate	ADJ
taxlaw-2848	632	42	tax	tax	NOUN
taxlaw-2848	632	43	rate	rate	NOUN
taxlaw-2848	632	44	are	be	AUX
taxlaw-2848	632	45	both	both	PRON
taxlaw-2848	632	46	33	33	NUM
taxlaw-2848	632	47	%	%	NOUN
taxlaw-2848	632	48	and	and	CCONJ
taxlaw-2848	632	49	the	the	DET
taxlaw-2848	632	50	tax	tax	NOUN
taxlaw-2848	632	51	rate	rate	NOUN
taxlaw-2848	632	52	on	on	ADP
taxlaw-2848	632	53	dividends	dividend	NOUN
taxlaw-2848	632	54	is	be	AUX
taxlaw-2848	632	55	half	half	NOUN
taxlaw-2848	632	56	of	of	ADP
taxlaw-2848	632	57	that	that	PRON
taxlaw-2848	632	58	or	or	CCONJ
taxlaw-2848	632	59	16.5	16.5	NUM
taxlaw-2848	632	60	%	%	NOUN
taxlaw-2848	632	61	.	.	PUNCT
taxlaw-2848	633	1	suppose	suppose	VERB
taxlaw-2848	633	2	that	that	SCONJ
taxlaw-2848	633	3	a	a	DET
taxlaw-2848	633	4	worker	worker	NOUN
taxlaw-2848	633	5	-	-	PUNCT
taxlaw-2848	633	6	owned	own	VERB
taxlaw-2848	633	7	corporation	corporation	NOUN
taxlaw-2848	633	8	has	have	VERB
taxlaw-2848	633	9	a	a	DET
taxlaw-2848	633	10	$	$	SYM
taxlaw-2848	633	11	100	100	NUM
taxlaw-2848	633	12	receipt	receipt	NOUN
taxlaw-2848	633	13	which	which	PRON
taxlaw-2848	633	14	it	it	PRON
taxlaw-2848	633	15	wants	want	VERB
taxlaw-2848	633	16	to	to	PART
taxlaw-2848	633	17	distribute	distribute	VERB
taxlaw-2848	633	18	.	.	PUNCT
taxlaw-2848	634	1	because	because	SCONJ
taxlaw-2848	634	2	the	the	DET
taxlaw-2848	634	3	worker	worker	NOUN
taxlaw-2848	634	4	and	and	CCONJ
taxlaw-2848	634	5	the	the	DET
taxlaw-2848	634	6	owner	owner	NOUN
taxlaw-2848	634	7	are	be	AUX
taxlaw-2848	634	8	the	the	DET
taxlaw-2848	634	9	same	same	ADJ
taxlaw-2848	634	10	,	,	PUNCT
taxlaw-2848	634	11	the	the	DET
taxlaw-2848	634	12	money	money	NOUN
taxlaw-2848	634	13	can	can	AUX
taxlaw-2848	634	14	equally	equally	ADV
taxlaw-2848	634	15	be	be	AUX
taxlaw-2848	634	16	distributed	distribute	VERB
taxlaw-2848	634	17	as	as	ADP
taxlaw-2848	634	18	salary	salary	NOUN
taxlaw-2848	634	19	or	or	CCONJ
taxlaw-2848	634	20	as	as	ADP
taxlaw-2848	634	21	a	a	DET
taxlaw-2848	634	22	dividend	dividend	NOUN
taxlaw-2848	634	23	.	.	PUNCT
taxlaw-2848	635	1	if	if	SCONJ
taxlaw-2848	635	2	the	the	DET
taxlaw-2848	635	3	corporation	corporation	NOUN
taxlaw-2848	635	4	pays	pay	VERB
taxlaw-2848	635	5	the	the	DET
taxlaw-2848	635	6	$	$	SYM
taxlaw-2848	635	7	100	100	NUM
taxlaw-2848	635	8	as	as	ADP
taxlaw-2848	635	9	salary	salary	NOUN
taxlaw-2848	635	10	,	,	PUNCT
taxlaw-2848	635	11	the	the	DET
taxlaw-2848	635	12	owner	owner	NOUN
taxlaw-2848	635	13	pays	pay	VERB
taxlaw-2848	635	14	$	$	SYM
taxlaw-2848	635	15	33	33	NUM
taxlaw-2848	635	16	in	in	ADP
taxlaw-2848	635	17	tax	tax	NOUN
taxlaw-2848	635	18	,	,	PUNCT
taxlaw-2848	635	19	leaving	leave	VERB
taxlaw-2848	635	20	him	he	PRON
taxlaw-2848	635	21	with	with	ADP
taxlaw-2848	635	22	$	$	SYM
taxlaw-2848	635	23	67	67	NUM
taxlaw-2848	635	24	.	.	PUNCT
taxlaw-2848	636	1	if	if	SCONJ
taxlaw-2848	636	2	it	it	PRON
taxlaw-2848	636	3	pays	pay	VERB
taxlaw-2848	636	4	the	the	DET
taxlaw-2848	636	5	money	money	NOUN
taxlaw-2848	636	6	as	as	ADP
taxlaw-2848	636	7	a	a	DET
taxlaw-2848	636	8	dividend	dividend	NOUN
taxlaw-2848	636	9	,	,	PUNCT
taxlaw-2848	636	10	the	the	DET
taxlaw-2848	636	11	corporation	corporation	NOUN
taxlaw-2848	636	12	would	would	AUX
taxlaw-2848	636	13	owe	owe	VERB
taxlaw-2848	636	14	$	$	SYM
taxlaw-2848	636	15	33	33	NUM
taxlaw-2848	636	16	in	in	ADP
taxlaw-2848	636	17	tax	tax	NOUN
taxlaw-2848	636	18	and	and	CCONJ
taxlaw-2848	636	19	the	the	DET
taxlaw-2848	636	20	owner	owner	NOUN
taxlaw-2848	636	21	would	would	AUX
taxlaw-2848	636	22	pay	pay	VERB
taxlaw-2848	636	23	an	an	DET
taxlaw-2848	636	24	additional	additional	ADJ
taxlaw-2848	636	25	$	$	SYM
taxlaw-2848	636	26	11.06	11.06	NUM
taxlaw-2848	636	27	in	in	ADP
taxlaw-2848	636	28	dividend	dividend	NOUN
taxlaw-2848	636	29	taxes	taxis	NOUN
taxlaw-2848	636	30	for	for	ADP
taxlaw-2848	636	31	a	a	DET
taxlaw-2848	636	32	total	total	NOUN
taxlaw-2848	636	33	of	of	ADP
taxlaw-2848	636	34	$	$	SYM
taxlaw-2848	636	35	44.06	44.06	NUM
taxlaw-2848	636	36	in	in	ADP
taxlaw-2848	636	37	taxes	taxis	NOUN
taxlaw-2848	636	38	,	,	PUNCT
taxlaw-2848	636	39	leaving	leave	VERB
taxlaw-2848	636	40	the	the	DET
taxlaw-2848	636	41	owner	owner	NOUN
taxlaw-2848	636	42	with	with	ADP
taxlaw-2848	636	43	$	$	SYM
taxlaw-2848	636	44	54.04	54.04	NUM
taxlaw-2848	636	45	,	,	PUNCT
taxlaw-2848	636	46	which	which	PRON
taxlaw-2848	636	47	is	be	AUX
taxlaw-2848	636	48	less	less	ADJ
taxlaw-2848	636	49	than	than	SCONJ
taxlaw-2848	636	50	if	if	SCONJ
taxlaw-2848	636	51	the	the	DET
taxlaw-2848	636	52	money	money	NOUN
taxlaw-2848	636	53	were	be	AUX
taxlaw-2848	636	54	paid	pay	VERB
taxlaw-2848	636	55	as	as	ADP
taxlaw-2848	636	56	salary	salary	NOUN
taxlaw-2848	636	57	.	.	PUNCT
taxlaw-2848	637	1	there	there	PRON
taxlaw-2848	637	2	would	would	AUX
taxlaw-2848	637	3	be	be	AUX
taxlaw-2848	637	4	an	an	DET
taxlaw-2848	637	5	incentive	incentive	NOUN
taxlaw-2848	637	6	to	to	PART
taxlaw-2848	637	7	pay	pay	VERB
taxlaw-2848	637	8	out	out	ADP
taxlaw-2848	637	9	earnings	earning	NOUN
taxlaw-2848	637	10	as	as	ADP
taxlaw-2848	637	11	salary	salary	NOUN
taxlaw-2848	637	12	.	.	PUNCT
taxlaw-2848	638	1	a	a	DET
taxlaw-2848	638	2	20	20	NUM
taxlaw-2848	638	3	%	%	NOUN
taxlaw-2848	638	4	corporate	corporate	ADJ
taxlaw-2848	638	5	rate	rate	NOUN
taxlaw-2848	638	6	,	,	PUNCT
taxlaw-2848	638	7	as	as	ADP
taxlaw-2848	638	8	in	in	ADP
taxlaw-2848	638	9	the	the	DET
taxlaw-2848	638	10	brady	brady	PROPN
taxlaw-2848	638	11	plan	plan	PROPN
taxlaw-2848	638	12	,	,	PUNCT
taxlaw-2848	638	13	eliminates	eliminate	VERB
taxlaw-2848	638	14	this	this	DET
taxlaw-2848	638	15	incentive	incentive	NOUN
taxlaw-2848	638	16	.	.	PUNCT
taxlaw-2848	639	1	if	if	SCONJ
taxlaw-2848	639	2	the	the	DET
taxlaw-2848	639	3	corporation	corporation	NOUN
taxlaw-2848	639	4	were	be	AUX
taxlaw-2848	639	5	to	to	PART
taxlaw-2848	639	6	pay	pay	VERB
taxlaw-2848	639	7	out	out	ADP
taxlaw-2848	639	8	the	the	DET
taxlaw-2848	639	9	$	$	SYM
taxlaw-2848	639	10	100	100	NUM
taxlaw-2848	639	11	as	as	ADP
taxlaw-2848	639	12	earnings	earning	NOUN
taxlaw-2848	639	13	,	,	PUNCT
taxlaw-2848	639	14	it	it	PRON
taxlaw-2848	639	15	would	would	AUX
taxlaw-2848	639	16	owe	owe	VERB
taxlaw-2848	639	17	$	$	SYM
taxlaw-2848	639	18	20	20	NUM
taxlaw-2848	639	19	in	in	ADP
taxlaw-2848	639	20	tax	tax	NOUN
taxlaw-2848	639	21	and	and	CCONJ
taxlaw-2848	639	22	the	the	DET
taxlaw-2848	639	23	owner	owner	NOUN
taxlaw-2848	639	24	would	would	AUX
taxlaw-2848	639	25	pay	pay	VERB
taxlaw-2848	639	26	an	an	DET
taxlaw-2848	639	27	additional	additional	ADJ
taxlaw-2848	639	28	$	$	SYM
taxlaw-2848	639	29	13.20	13.20	NUM
taxlaw-2848	639	30	in	in	ADP
taxlaw-2848	639	31	tax	tax	NOUN
taxlaw-2848	639	32	due	due	ADP
taxlaw-2848	639	33	to	to	ADP
taxlaw-2848	639	34	the	the	DET
taxlaw-2848	639	35	16.5	16.5	NUM
taxlaw-2848	639	36	%	%	NOUN
taxlaw-2848	639	37	rate	rate	NOUN
taxlaw-2848	639	38	on	on	ADP
taxlaw-2848	639	39	dividends	dividend	NOUN
taxlaw-2848	639	40	,	,	PUNCT
taxlaw-2848	639	41	leaving	leave	VERB
taxlaw-2848	639	42	him	he	PRON
taxlaw-2848	639	43	with	with	ADP
taxlaw-2848	639	44	$	$	SYM
taxlaw-2848	639	45	66.80	66.80	NUM
taxlaw-2848	639	46	,	,	PUNCT
taxlaw-2848	639	47	which	which	PRON
taxlaw-2848	639	48	is	be	AUX
taxlaw-2848	639	49	effectively	effectively	ADV
taxlaw-2848	639	50	the	the	DET
taxlaw-2848	639	51	same	same	ADJ
taxlaw-2848	639	52	as	as	SCONJ
taxlaw-2848	639	53	if	if	SCONJ
taxlaw-2848	639	54	the	the	DET
taxlaw-2848	639	55	earnings	earning	NOUN
taxlaw-2848	639	56	were	be	AUX
taxlaw-2848	639	57	paid	pay	VERB
taxlaw-2848	639	58	out	out	ADP
taxlaw-2848	639	59	as	as	ADP
taxlaw-2848	639	60	salary	salary	NOUN
taxlaw-2848	639	61	.	.	PUNCT
taxlaw-2848	640	1	the	the	DET
taxlaw-2848	640	2	relative	relative	ADJ
taxlaw-2848	640	3	rates	rate	NOUN
taxlaw-2848	640	4	in	in	ADP
taxlaw-2848	640	5	the	the	DET
taxlaw-2848	640	6	brady	brady	PROPN
taxlaw-2848	640	7	plan	plan	PROPN
taxlaw-2848	640	8	,	,	PUNCT
taxlaw-2848	640	9	therefore	therefore	ADV
taxlaw-2848	640	10	,	,	PUNCT
taxlaw-2848	640	11	are	be	AUX
taxlaw-2848	640	12	set	set	VERB
taxlaw-2848	640	13	consistently	consistently	ADV
taxlaw-2848	640	14	with	with	ADP
taxlaw-2848	640	15	the	the	DET
taxlaw-2848	640	16	goal	goal	NOUN
taxlaw-2848	640	17	of	of	ADP
taxlaw-2848	640	18	eliminating	eliminate	VERB
taxlaw-2848	640	19	the	the	DET
taxlaw-2848	640	20	incentive	incentive	NOUN
taxlaw-2848	640	21	to	to	PART
taxlaw-2848	640	22	recharacterize	recharacterize	VERB
taxlaw-2848	640	23	earnings	earning	NOUN
taxlaw-2848	640	24	.	.	PUNCT
taxlaw-2848	641	1	the	the	DET
taxlaw-2848	641	2	major	major	ADJ
taxlaw-2848	641	3	problem	problem	NOUN
taxlaw-2848	641	4	with	with	ADP
taxlaw-2848	641	5	the	the	DET
taxlaw-2848	641	6	relative	relative	ADJ
taxlaw-2848	641	7	tax	tax	NOUN
taxlaw-2848	641	8	rates	rate	NOUN
taxlaw-2848	641	9	in	in	ADP
taxlaw-2848	641	10	the	the	DET
taxlaw-2848	641	11	brady	brady	PROPN
taxlaw-2848	641	12	plan	plan	NOUN
taxlaw-2848	641	13	is	be	AUX
taxlaw-2848	641	14	the	the	DET
taxlaw-2848	641	15	special	special	ADJ
taxlaw-2848	641	16	cap	cap	NOUN
taxlaw-2848	641	17	on	on	ADP
taxlaw-2848	641	18	tax	tax	NOUN
taxlaw-2848	641	19	rates	rate	NOUN
taxlaw-2848	641	20	for	for	ADP
taxlaw-2848	641	21	pass	pass	VERB
taxlaw-2848	641	22	-	-	PUNCT
taxlaw-2848	641	23	through	through	ADP
taxlaw-2848	641	24	entities	entity	NOUN
taxlaw-2848	641	25	.	.	PUNCT
taxlaw-2848	642	1	as	as	SCONJ
taxlaw-2848	642	2	argued	argue	VERB
taxlaw-2848	642	3	above	above	ADV
taxlaw-2848	642	4	,	,	PUNCT
taxlaw-2848	642	5	the	the	DET
taxlaw-2848	642	6	best	good	ADJ
taxlaw-2848	642	7	approach	approach	NOUN
taxlaw-2848	642	8	would	would	AUX
taxlaw-2848	642	9	be	be	AUX
taxlaw-2848	642	10	to	to	PART
taxlaw-2848	642	11	eliminate	eliminate	VERB
taxlaw-2848	642	12	the	the	DET
taxlaw-2848	642	13	pass	pass	VERB
taxlaw-2848	642	14	-	-	PUNCT
taxlaw-2848	642	15	through	through	ADP
taxlaw-2848	642	16	regime	regime	NOUN
taxlaw-2848	642	17	,	,	PUNCT
taxlaw-2848	642	18	but	but	CCONJ
taxlaw-2848	642	19	if	if	SCONJ
taxlaw-2848	642	20	it	it	PRON
taxlaw-2848	642	21	is	be	AUX
taxlaw-2848	642	22	to	to	PART
taxlaw-2848	642	23	be	be	AUX
taxlaw-2848	642	24	retained	retain	VERB
taxlaw-2848	642	25	,	,	PUNCT
taxlaw-2848	642	26	the	the	DET
taxlaw-2848	642	27	tax	tax	NOUN
taxlaw-2848	642	28	rate	rate	NOUN
taxlaw-2848	642	29	cap	cap	NOUN
taxlaw-2848	642	30	should	should	AUX
taxlaw-2848	642	31	be	be	AUX
taxlaw-2848	642	32	eliminated	eliminate	VERB
taxlaw-2848	642	33	.	.	PUNCT
taxlaw-2848	643	1	the	the	DET
taxlaw-2848	643	2	reason	reason	NOUN
taxlaw-2848	643	3	is	be	AUX
taxlaw-2848	643	4	that	that	SCONJ
taxlaw-2848	643	5	the	the	DET
taxlaw-2848	643	6	tax	tax	NOUN
taxlaw-2848	643	7	rate	rate	NOUN
taxlaw-2848	643	8	cap	cap	NOUN
taxlaw-2848	643	9	for	for	ADP
taxlaw-2848	643	10	pass	pass	NOUN
taxlaw-2848	643	11	-	-	PUNCT
taxlaw-2848	643	12	throughs	throughs	NOUN
taxlaw-2848	643	13	creates	create	VERB
taxlaw-2848	643	14	obvious	obvious	ADJ
taxlaw-2848	643	15	avoidance	avoidance	NOUN
taxlaw-2848	643	16	opportunities	opportunity	NOUN
taxlaw-2848	643	17	(	(	PUNCT
taxlaw-2848	643	18	and	and	CCONJ
taxlaw-2848	643	19	has	have	VERB
taxlaw-2848	643	20	no	no	DET
taxlaw-2848	643	21	efficiency	efficiency	NOUN
taxlaw-2848	643	22	benefits	benefit	NOUN
taxlaw-2848	643	23	)	)	PUNCT
taxlaw-2848	643	24	.	.	PUNCT
taxlaw-2848	644	1	206	206	NUM
taxlaw-2848	644	2	columbia	columbia	PROPN
taxlaw-2848	644	3	journal	journal	PROPN
taxlaw-2848	644	4	of	of	ADP
taxlaw-2848	644	5	tax	tax	NOUN
taxlaw-2848	644	6	law	law	NOUN
taxlaw-2848	644	7	[	[	X
taxlaw-2848	644	8	vol.8:171	vol.8:171	INTJ
taxlaw-2848	644	9	in	in	ADP
taxlaw-2848	644	10	particular	particular	ADJ
taxlaw-2848	644	11	,	,	PUNCT
taxlaw-2848	644	12	the	the	DET
taxlaw-2848	644	13	tax	tax	NOUN
taxlaw-2848	644	14	rate	rate	NOUN
taxlaw-2848	644	15	cap	cap	NOUN
taxlaw-2848	644	16	for	for	ADP
taxlaw-2848	644	17	pass	pass	VERB
taxlaw-2848	644	18	-	-	PUNCT
taxlaw-2848	644	19	through	through	ADP
taxlaw-2848	644	20	income	income	NOUN
taxlaw-2848	644	21	creates	create	VERB
taxlaw-2848	644	22	an	an	DET
taxlaw-2848	644	23	incentive	incentive	NOUN
taxlaw-2848	644	24	to	to	PART
taxlaw-2848	644	25	recharacterize	recharacterize	VERB
taxlaw-2848	644	26	wage	wage	NOUN
taxlaw-2848	644	27	and	and	CCONJ
taxlaw-2848	644	28	salary	salary	NOUN
taxlaw-2848	644	29	income	income	NOUN
taxlaw-2848	644	30	as	as	ADP
taxlaw-2848	644	31	pass	pass	NOUN
taxlaw-2848	644	32	-	-	PUNCT
taxlaw-2848	644	33	through	through	ADP
taxlaw-2848	644	34	income	income	NOUN
taxlaw-2848	644	35	.	.	PUNCT
taxlaw-2848	645	1	owners	owner	NOUN
taxlaw-2848	645	2	of	of	ADP
taxlaw-2848	645	3	pass	pass	VERB
taxlaw-2848	645	4	-	-	PUNCT
taxlaw-2848	645	5	through	through	ADP
taxlaw-2848	645	6	entities	entity	NOUN
taxlaw-2848	645	7	could	could	AUX
taxlaw-2848	645	8	do	do	VERB
taxlaw-2848	645	9	so	so	ADV
taxlaw-2848	645	10	by	by	ADP
taxlaw-2848	645	11	paying	pay	VERB
taxlaw-2848	645	12	a	a	DET
taxlaw-2848	645	13	below	below	ADJ
taxlaw-2848	645	14	-	-	PUNCT
taxlaw-2848	645	15	market	market	NOUN
taxlaw-2848	645	16	salary	salary	NOUN
taxlaw-2848	645	17	(	(	PUNCT
taxlaw-2848	645	18	taxed	tax	VERB
taxlaw-2848	645	19	at	at	ADP
taxlaw-2848	645	20	33	33	NUM
taxlaw-2848	645	21	%	%	NOUN
taxlaw-2848	645	22	)	)	PUNCT
taxlaw-2848	645	23	and	and	CCONJ
taxlaw-2848	645	24	increasing	increase	VERB
taxlaw-2848	645	25	the	the	DET
taxlaw-2848	645	26	entity	entity	NOUN
taxlaw-2848	645	27	’s	’s	PART
taxlaw-2848	645	28	earnings	earning	NOUN
taxlaw-2848	645	29	(	(	PUNCT
taxlaw-2848	645	30	taxed	tax	VERB
taxlaw-2848	645	31	at	at	ADP
taxlaw-2848	645	32	25	25	NUM
taxlaw-2848	645	33	%	%	NOUN
taxlaw-2848	645	34	)	)	PUNCT
taxlaw-2848	645	35	.	.	PUNCT
taxlaw-2848	646	1	moreover	moreover	ADV
taxlaw-2848	646	2	,	,	PUNCT
taxlaw-2848	646	3	individuals	individual	NOUN
taxlaw-2848	646	4	who	who	PRON
taxlaw-2848	646	5	work	work	VERB
taxlaw-2848	646	6	for	for	ADP
taxlaw-2848	646	7	corporations	corporation	NOUN
taxlaw-2848	646	8	could	could	AUX
taxlaw-2848	646	9	form	form	VERB
taxlaw-2848	646	10	pass	pass	VERB
taxlaw-2848	646	11	-	-	PUNCT
taxlaw-2848	646	12	through	through	ADP
taxlaw-2848	646	13	entities	entity	NOUN
taxlaw-2848	646	14	which	which	PRON
taxlaw-2848	646	15	provide	provide	VERB
taxlaw-2848	646	16	services	service	NOUN
taxlaw-2848	646	17	to	to	ADP
taxlaw-2848	646	18	their	their	PRON
taxlaw-2848	646	19	employers	employer	NOUN
taxlaw-2848	646	20	in	in	ADP
taxlaw-2848	646	21	exchange	exchange	NOUN
taxlaw-2848	646	22	for	for	ADP
taxlaw-2848	646	23	fees	fee	NOUN
taxlaw-2848	646	24	rather	rather	ADV
taxlaw-2848	646	25	than	than	ADP
taxlaw-2848	646	26	having	have	VERB
taxlaw-2848	646	27	their	their	PRON
taxlaw-2848	646	28	employers	employer	NOUN
taxlaw-2848	646	29	pay	pay	VERB
taxlaw-2848	646	30	them	they	PRON
taxlaw-2848	646	31	wages	wage	NOUN
taxlaw-2848	646	32	or	or	CCONJ
taxlaw-2848	646	33	salaries	salary	NOUN
taxlaw-2848	646	34	.	.	PUNCT
taxlaw-2848	647	1	to	to	ADP
taxlaw-2848	647	2	the	the	DET
taxlaw-2848	647	3	extent	extent	NOUN
taxlaw-2848	647	4	the	the	DET
taxlaw-2848	647	5	fees	fee	NOUN
taxlaw-2848	647	6	can	can	AUX
taxlaw-2848	647	7	be	be	AUX
taxlaw-2848	647	8	characterized	characterize	VERB
taxlaw-2848	647	9	as	as	ADP
taxlaw-2848	647	10	pass	pass	NOUN
taxlaw-2848	647	11	-	-	PUNCT
taxlaw-2848	647	12	through	through	ADP
taxlaw-2848	647	13	income	income	NOUN
taxlaw-2848	647	14	rather	rather	ADV
taxlaw-2848	647	15	than	than	ADP
taxlaw-2848	647	16	wages	wage	NOUN
taxlaw-2848	647	17	or	or	CCONJ
taxlaw-2848	647	18	salaries	salary	NOUN
taxlaw-2848	647	19	,	,	PUNCT
taxlaw-2848	647	20	they	they	PRON
taxlaw-2848	647	21	will	will	AUX
taxlaw-2848	647	22	be	be	AUX
taxlaw-2848	647	23	taxed	tax	VERB
taxlaw-2848	647	24	at	at	ADP
taxlaw-2848	647	25	a	a	DET
taxlaw-2848	647	26	25	25	NUM
taxlaw-2848	647	27	%	%	NOUN
taxlaw-2848	647	28	rate	rate	NOUN
taxlaw-2848	647	29	rather	rather	ADV
taxlaw-2848	647	30	than	than	ADP
taxlaw-2848	647	31	33	33	NUM
taxlaw-2848	647	32	%	%	NOUN
taxlaw-2848	647	33	rate	rate	NOUN
taxlaw-2848	647	34	.	.	PUNCT
taxlaw-2848	648	1	to	to	PART
taxlaw-2848	648	2	prevent	prevent	VERB
taxlaw-2848	648	3	this	this	DET
taxlaw-2848	648	4	avoidance	avoidance	NOUN
taxlaw-2848	648	5	,	,	PUNCT
taxlaw-2848	648	6	the	the	DET
taxlaw-2848	648	7	plan	plan	NOUN
taxlaw-2848	648	8	would	would	AUX
taxlaw-2848	648	9	require	require	VERB
taxlaw-2848	648	10	pass	pass	VERB
taxlaw-2848	648	11	-	-	PUNCT
taxlaw-2848	648	12	through	through	ADP
taxlaw-2848	648	13	entities	entity	NOUN
taxlaw-2848	648	14	to	to	PART
taxlaw-2848	648	15	pay	pay	VERB
taxlaw-2848	648	16	reasonable	reasonable	ADJ
taxlaw-2848	648	17	compensation	compensation	NOUN
taxlaw-2848	648	18	but	but	CCONJ
taxlaw-2848	648	19	this	this	DET
taxlaw-2848	648	20	rule	rule	NOUN
taxlaw-2848	648	21	may	may	AUX
taxlaw-2848	648	22	be	be	AUX
taxlaw-2848	648	23	difficult	difficult	ADJ
taxlaw-2848	648	24	to	to	PART
taxlaw-2848	648	25	enforce	enforce	VERB
taxlaw-2848	648	26	.	.	PUNCT
taxlaw-2848	649	1	abolishing	abolish	VERB
taxlaw-2848	649	2	the	the	DET
taxlaw-2848	649	3	special	special	ADJ
taxlaw-2848	649	4	rate	rate	NOUN
taxlaw-2848	649	5	will	will	AUX
taxlaw-2848	649	6	have	have	VERB
taxlaw-2848	649	7	few	few	ADJ
taxlaw-2848	649	8	if	if	SCONJ
taxlaw-2848	649	9	any	any	DET
taxlaw-2848	649	10	effects	effect	NOUN
taxlaw-2848	649	11	on	on	ADP
taxlaw-2848	649	12	investment	investment	NOUN
taxlaw-2848	649	13	but	but	CCONJ
taxlaw-2848	649	14	will	will	AUX
taxlaw-2848	649	15	eliminate	eliminate	VERB
taxlaw-2848	649	16	incentive	incentive	NOUN
taxlaw-2848	649	17	to	to	PART
taxlaw-2848	649	18	recharacterize	recharacterize	VERB
taxlaw-2848	649	19	cash	cash	NOUN
taxlaw-2848	649	20	flows	flow	NOUN
taxlaw-2848	649	21	.	.	PUNCT
taxlaw-2848	650	1	if	if	SCONJ
taxlaw-2848	650	2	both	both	PRON
taxlaw-2848	650	3	pass	pass	VERB
taxlaw-2848	650	4	-	-	PUNCT
taxlaw-2848	650	5	through	through	ADP
taxlaw-2848	650	6	earnings	earning	NOUN
taxlaw-2848	650	7	and	and	CCONJ
taxlaw-2848	650	8	salary	salary	NOUN
taxlaw-2848	650	9	are	be	AUX
taxlaw-2848	650	10	taxed	tax	VERB
taxlaw-2848	650	11	at	at	ADP
taxlaw-2848	650	12	a	a	DET
taxlaw-2848	650	13	33	33	NUM
taxlaw-2848	650	14	%	%	NOUN
taxlaw-2848	650	15	rate	rate	NOUN
taxlaw-2848	650	16	,	,	PUNCT
taxlaw-2848	650	17	it	it	PRON
taxlaw-2848	650	18	will	will	AUX
taxlaw-2848	650	19	not	not	PART
taxlaw-2848	650	20	matter	matter	VERB
taxlaw-2848	650	21	whether	whether	SCONJ
taxlaw-2848	650	22	a	a	DET
taxlaw-2848	650	23	cash	cash	NOUN
taxlaw-2848	650	24	flow	flow	NOUN
taxlaw-2848	650	25	is	be	AUX
taxlaw-2848	650	26	characterized	characterize	VERB
taxlaw-2848	650	27	as	as	ADP
taxlaw-2848	650	28	earnings	earning	NOUN
taxlaw-2848	650	29	or	or	CCONJ
taxlaw-2848	650	30	salary	salary	NOUN
taxlaw-2848	650	31	.	.	PUNCT
taxlaw-2848	651	1	there	there	PRON
taxlaw-2848	651	2	would	would	AUX
taxlaw-2848	651	3	be	be	AUX
taxlaw-2848	651	4	no	no	DET
taxlaw-2848	651	5	need	need	NOUN
taxlaw-2848	651	6	for	for	ADP
taxlaw-2848	651	7	the	the	DET
taxlaw-2848	651	8	reasonable	reasonable	ADJ
taxlaw-2848	651	9	compensation	compensation	NOUN
taxlaw-2848	651	10	rule	rule	NOUN
taxlaw-2848	651	11	and	and	CCONJ
taxlaw-2848	651	12	no	no	DET
taxlaw-2848	651	13	need	need	NOUN
taxlaw-2848	651	14	to	to	PART
taxlaw-2848	651	15	incur	incur	VERB
taxlaw-2848	651	16	the	the	DET
taxlaw-2848	651	17	expense	expense	NOUN
taxlaw-2848	651	18	of	of	ADP
taxlaw-2848	651	19	futilely	futilely	ADV
taxlaw-2848	651	20	attempting	attempt	VERB
taxlaw-2848	651	21	to	to	PART
taxlaw-2848	651	22	enforce	enforce	VERB
taxlaw-2848	651	23	it	it	PRON
taxlaw-2848	651	24	.	.	PUNCT
taxlaw-2848	652	1	c.	c.	PROPN
taxlaw-2848	652	2	international	international	PROPN
taxlaw-2848	652	3	issues	issue	NOUN
taxlaw-2848	652	4	international	international	ADJ
taxlaw-2848	652	5	taxation	taxation	NOUN
taxlaw-2848	652	6	has	have	VERB
taxlaw-2848	652	7	the	the	DET
taxlaw-2848	652	8	potential	potential	NOUN
taxlaw-2848	652	9	to	to	PART
taxlaw-2848	652	10	be	be	AUX
taxlaw-2848	652	11	far	far	ADV
taxlaw-2848	652	12	simpler	simple	ADJ
taxlaw-2848	652	13	under	under	ADP
taxlaw-2848	652	14	a	a	DET
taxlaw-2848	652	15	destination	destination	NOUN
taxlaw-2848	652	16	-	-	PUNCT
taxlaw-2848	652	17	based	base	VERB
taxlaw-2848	652	18	consumption	consumption	NOUN
taxlaw-2848	652	19	tax	tax	NOUN
taxlaw-2848	652	20	than	than	ADP
taxlaw-2848	652	21	under	under	ADP
taxlaw-2848	652	22	an	an	DET
taxlaw-2848	652	23	income	income	NOUN
taxlaw-2848	652	24	tax	tax	NOUN
taxlaw-2848	652	25	.	.	PUNCT
taxlaw-2848	653	1	the	the	DET
taxlaw-2848	653	2	tax	tax	NOUN
taxlaw-2848	653	3	base	base	NOUN
taxlaw-2848	653	4	under	under	ADP
taxlaw-2848	653	5	a	a	DET
taxlaw-2848	653	6	destination	destination	NOUN
taxlaw-2848	653	7	-	-	PUNCT
taxlaw-2848	653	8	based	base	VERB
taxlaw-2848	653	9	consumption	consumption	NOUN
taxlaw-2848	653	10	is	be	AUX
taxlaw-2848	653	11	domestic	domestic	ADJ
taxlaw-2848	653	12	consumption	consumption	NOUN
taxlaw-2848	653	13	.	.	PUNCT
taxlaw-2848	654	1	although	although	SCONJ
taxlaw-2848	654	2	not	not	PART
taxlaw-2848	654	3	always	always	ADV
taxlaw-2848	654	4	straightforward	straightforward	ADJ
taxlaw-2848	654	5	,	,	PUNCT
taxlaw-2848	654	6	this	this	DET
taxlaw-2848	654	7	concept	concept	NOUN
taxlaw-2848	654	8	is	be	AUX
taxlaw-2848	654	9	relatively	relatively	ADV
taxlaw-2848	654	10	well	well	ADV
taxlaw-2848	654	11	understood	understand	VERB
taxlaw-2848	654	12	and	and	CCONJ
taxlaw-2848	654	13	has	have	VERB
taxlaw-2848	654	14	economic	economic	ADJ
taxlaw-2848	654	15	meaning	meaning	NOUN
taxlaw-2848	654	16	.	.	PUNCT
taxlaw-2848	655	1	it	it	PRON
taxlaw-2848	655	2	can	can	AUX
taxlaw-2848	655	3	be	be	AUX
taxlaw-2848	655	4	identified	identify	VERB
taxlaw-2848	655	5	by	by	ADP
taxlaw-2848	655	6	the	the	DET
taxlaw-2848	655	7	physical	physical	ADJ
taxlaw-2848	655	8	location	location	NOUN
taxlaw-2848	655	9	of	of	ADP
taxlaw-2848	655	10	the	the	DET
taxlaw-2848	655	11	individual	individual	NOUN
taxlaw-2848	655	12	engaging	engage	VERB
taxlaw-2848	655	13	in	in	ADP
taxlaw-2848	655	14	the	the	DET
taxlaw-2848	655	15	consumption	consumption	NOUN
taxlaw-2848	655	16	.	.	PUNCT
taxlaw-2848	656	1	the	the	DET
taxlaw-2848	656	2	tax	tax	NOUN
taxlaw-2848	656	3	base	base	NOUN
taxlaw-2848	656	4	in	in	ADP
taxlaw-2848	656	5	an	an	DET
taxlaw-2848	656	6	income	income	NOUN
taxlaw-2848	656	7	tax	tax	NOUN
taxlaw-2848	656	8	is	be	AUX
taxlaw-2848	656	9	either	either	CCONJ
taxlaw-2848	656	10	worldwide	worldwide	ADJ
taxlaw-2848	656	11	income	income	NOUN
taxlaw-2848	656	12	,	,	PUNCT
taxlaw-2848	656	13	income	income	NOUN
taxlaw-2848	656	14	earned	earn	VERB
taxlaw-2848	656	15	in	in	ADP
taxlaw-2848	656	16	a	a	DET
taxlaw-2848	656	17	given	give	VERB
taxlaw-2848	656	18	territory	territory	NOUN
taxlaw-2848	656	19	,	,	PUNCT
taxlaw-2848	656	20	or	or	CCONJ
taxlaw-2848	656	21	a	a	DET
taxlaw-2848	656	22	mix	mix	NOUN
taxlaw-2848	656	23	of	of	ADP
taxlaw-2848	656	24	the	the	DET
taxlaw-2848	656	25	two	two	NUM
taxlaw-2848	656	26	.	.	PUNCT
taxlaw-2848	657	1	the	the	DET
taxlaw-2848	657	2	u.s	u.s	PROPN
taxlaw-2848	657	3	.	.	PROPN
taxlaw-2848	657	4	system	system	NOUN
taxlaw-2848	657	5	,	,	PUNCT
taxlaw-2848	657	6	for	for	ADP
taxlaw-2848	657	7	example	example	NOUN
taxlaw-2848	657	8	,	,	PUNCT
taxlaw-2848	657	9	might	might	AUX
taxlaw-2848	657	10	loosely	loosely	ADV
taxlaw-2848	657	11	be	be	AUX
taxlaw-2848	657	12	characterized	characterize	VERB
taxlaw-2848	657	13	as	as	ADP
taxlaw-2848	657	14	based	base	VERB
taxlaw-2848	657	15	on	on	ADP
taxlaw-2848	657	16	worldwide	worldwide	ADJ
taxlaw-2848	657	17	passive	passive	ADJ
taxlaw-2848	657	18	income	income	NOUN
taxlaw-2848	657	19	and	and	CCONJ
taxlaw-2848	657	20	repatriated	repatriate	VERB
taxlaw-2848	657	21	worldwide	worldwide	ADV
taxlaw-2848	657	22	active	active	ADJ
taxlaw-2848	657	23	income	income	NOUN
taxlaw-2848	657	24	.	.	PUNCT
taxlaw-2848	658	1	the	the	DET
taxlaw-2848	658	2	location	location	NOUN
taxlaw-2848	658	3	of	of	ADP
taxlaw-2848	658	4	income	income	NOUN
taxlaw-2848	658	5	(	(	PUNCT
taxlaw-2848	658	6	and	and	CCONJ
taxlaw-2848	658	7	related	related	ADJ
taxlaw-2848	658	8	expenses	expense	NOUN
taxlaw-2848	658	9	)	)	PUNCT
taxlaw-2848	658	10	,	,	PUNCT
taxlaw-2848	658	11	however	however	ADV
taxlaw-2848	658	12	,	,	PUNCT
taxlaw-2848	658	13	is	be	AUX
taxlaw-2848	658	14	not	not	PART
taxlaw-2848	658	15	well	well	ADV
taxlaw-2848	658	16	defined	define	VERB
taxlaw-2848	658	17	.	.	PUNCT
taxlaw-2848	659	1	there	there	PRON
taxlaw-2848	659	2	is	be	VERB
taxlaw-2848	659	3	no	no	DET
taxlaw-2848	659	4	underlying	underlie	VERB
taxlaw-2848	659	5	economic	economic	ADJ
taxlaw-2848	659	6	reality	reality	NOUN
taxlaw-2848	659	7	.	.	PUNCT
taxlaw-2848	660	1	as	as	ADP
taxlaw-2848	660	2	a	a	DET
taxlaw-2848	660	3	result	result	NOUN
taxlaw-2848	660	4	,	,	PUNCT
taxlaw-2848	660	5	the	the	DET
taxlaw-2848	660	6	rules	rule	NOUN
taxlaw-2848	660	7	can	can	AUX
taxlaw-2848	660	8	be	be	AUX
taxlaw-2848	660	9	manipulated	manipulate	VERB
taxlaw-2848	660	10	both	both	CCONJ
taxlaw-2848	660	11	through	through	ADP
taxlaw-2848	660	12	actual	actual	ADJ
taxlaw-2848	660	13	transactions	transaction	NOUN
taxlaw-2848	660	14	and	and	CCONJ
taxlaw-2848	660	15	through	through	ADP
taxlaw-2848	660	16	relabeling	relabele	VERB
taxlaw-2848	660	17	items	item	NOUN
taxlaw-2848	660	18	.	.	PUNCT
taxlaw-2848	661	1	capital	capital	NOUN
taxlaw-2848	661	2	is	be	AUX
taxlaw-2848	661	3	highly	highly	ADV
taxlaw-2848	661	4	mobile	mobile	ADJ
taxlaw-2848	661	5	and	and	CCONJ
taxlaw-2848	661	6	can	can	AUX
taxlaw-2848	661	7	be	be	AUX
taxlaw-2848	661	8	packaged	package	VERB
taxlaw-2848	661	9	in	in	ADP
taxlaw-2848	661	10	an	an	DET
taxlaw-2848	661	11	almost	almost	ADV
taxlaw-2848	661	12	infinite	infinite	ADJ
taxlaw-2848	661	13	variety	variety	NOUN
taxlaw-2848	661	14	of	of	ADP
taxlaw-2848	661	15	investment	investment	NOUN
taxlaw-2848	661	16	vehicles	vehicle	NOUN
taxlaw-2848	661	17	to	to	PART
taxlaw-2848	661	18	exploit	exploit	VERB
taxlaw-2848	661	19	the	the	DET
taxlaw-2848	661	20	rules	rule	NOUN
taxlaw-2848	661	21	.	.	PUNCT
taxlaw-2848	662	1	the	the	DET
taxlaw-2848	662	2	rules	rule	NOUN
taxlaw-2848	662	3	are	be	AUX
taxlaw-2848	662	4	then	then	ADV
taxlaw-2848	662	5	made	make	VERB
taxlaw-2848	662	6	more	more	ADV
taxlaw-2848	662	7	complex	complex	ADJ
taxlaw-2848	662	8	to	to	PART
taxlaw-2848	662	9	combat	combat	VERB
taxlaw-2848	662	10	the	the	DET
taxlaw-2848	662	11	avoidance	avoidance	NOUN
taxlaw-2848	662	12	,	,	PUNCT
taxlaw-2848	662	13	leading	lead	VERB
taxlaw-2848	662	14	to	to	ADP
taxlaw-2848	662	15	yet	yet	ADV
taxlaw-2848	662	16	additional	additional	ADJ
taxlaw-2848	662	17	more	more	ADV
taxlaw-2848	662	18	sophisticated	sophisticated	ADJ
taxlaw-2848	662	19	avoidance	avoidance	NOUN
taxlaw-2848	662	20	.	.	PUNCT
taxlaw-2848	663	1	moreover	moreover	ADV
taxlaw-2848	663	2	,	,	PUNCT
taxlaw-2848	663	3	if	if	SCONJ
taxlaw-2848	663	4	different	different	ADJ
taxlaw-2848	663	5	countries	country	NOUN
taxlaw-2848	663	6	have	have	VERB
taxlaw-2848	663	7	different	different	ADJ
taxlaw-2848	663	8	rules	rule	NOUN
taxlaw-2848	663	9	,	,	PUNCT
taxlaw-2848	663	10	taxpayers	taxpayer	NOUN
taxlaw-2848	663	11	can	can	AUX
taxlaw-2848	663	12	take	take	VERB
taxlaw-2848	663	13	advantage	advantage	NOUN
taxlaw-2848	663	14	of	of	ADP
taxlaw-2848	663	15	the	the	DET
taxlaw-2848	663	16	differences	difference	NOUN
taxlaw-2848	663	17	.	.	PUNCT
taxlaw-2848	664	1	even	even	ADV
taxlaw-2848	664	2	if	if	SCONJ
taxlaw-2848	664	3	we	we	PRON
taxlaw-2848	664	4	could	could	AUX
taxlaw-2848	664	5	define	define	VERB
taxlaw-2848	664	6	the	the	DET
taxlaw-2848	664	7	location	location	NOUN
taxlaw-2848	664	8	of	of	ADP
taxlaw-2848	664	9	income	income	NOUN
taxlaw-2848	664	10	and	and	CCONJ
taxlaw-2848	664	11	even	even	ADV
taxlaw-2848	664	12	if	if	SCONJ
taxlaw-2848	664	13	countries	country	NOUN
taxlaw-2848	664	14	agreed	agree	VERB
taxlaw-2848	664	15	on	on	ADP
taxlaw-2848	664	16	the	the	DET
taxlaw-2848	664	17	definition	definition	NOUN
taxlaw-2848	664	18	,	,	PUNCT
taxlaw-2848	664	19	the	the	DET
taxlaw-2848	664	20	tax	tax	NOUN
taxlaw-2848	664	21	base	base	NOUN
taxlaw-2848	664	22	has	have	VERB
taxlaw-2848	664	23	to	to	PART
taxlaw-2848	664	24	be	be	AUX
taxlaw-2848	664	25	coordinated	coordinate	VERB
taxlaw-2848	664	26	with	with	ADP
taxlaw-2848	664	27	other	other	ADJ
taxlaw-2848	664	28	countries	country	NOUN
taxlaw-2848	664	29	who	who	PRON
taxlaw-2848	664	30	may	may	AUX
taxlaw-2848	664	31	also	also	ADV
taxlaw-2848	664	32	claim	claim	VERB
taxlaw-2848	664	33	to	to	PART
taxlaw-2848	664	34	tax	tax	VERB
taxlaw-2848	664	35	those	those	DET
taxlaw-2848	664	36	same	same	ADJ
taxlaw-2848	664	37	returns	return	NOUN
taxlaw-2848	664	38	.	.	PUNCT
taxlaw-2848	665	1	for	for	ADP
taxlaw-2848	665	2	2017	2017	NUM
taxlaw-2848	665	3	]	]	PUNCT
taxlaw-2848	665	4	a	a	DET
taxlaw-2848	665	5	guide	guide	NOUN
taxlaw-2848	665	6	to	to	ADP
taxlaw-2848	665	7	the	the	DET
taxlaw-2848	665	8	gop	gop	PROPN
taxlaw-2848	665	9	tax	tax	NOUN
taxlaw-2848	665	10	plan	plan	NOUN
taxlaw-2848	665	11	207	207	NUM
taxlaw-2848	665	12	example	example	NOUN
taxlaw-2848	665	13	,	,	PUNCT
taxlaw-2848	665	14	both	both	CCONJ
taxlaw-2848	665	15	the	the	DET
taxlaw-2848	665	16	location	location	NOUN
taxlaw-2848	665	17	where	where	SCONJ
taxlaw-2848	665	18	production	production	NOUN
taxlaw-2848	665	19	takes	take	VERB
taxlaw-2848	665	20	place	place	NOUN
taxlaw-2848	665	21	,	,	PUNCT
taxlaw-2848	665	22	the	the	DET
taxlaw-2848	665	23	source	source	NOUN
taxlaw-2848	665	24	country	country	NOUN
taxlaw-2848	665	25	,	,	PUNCT
taxlaw-2848	665	26	and	and	CCONJ
taxlaw-2848	665	27	the	the	DET
taxlaw-2848	665	28	location	location	NOUN
taxlaw-2848	665	29	where	where	SCONJ
taxlaw-2848	665	30	the	the	DET
taxlaw-2848	665	31	owner	owner	NOUN
taxlaw-2848	665	32	lives	live	VERB
taxlaw-2848	665	33	,	,	PUNCT
taxlaw-2848	665	34	the	the	DET
taxlaw-2848	665	35	residence	residence	NOUN
taxlaw-2848	665	36	country	country	NOUN
taxlaw-2848	665	37	,	,	PUNCT
taxlaw-2848	665	38	may	may	AUX
taxlaw-2848	665	39	want	want	VERB
taxlaw-2848	665	40	to	to	PART
taxlaw-2848	665	41	tax	tax	VERB
taxlaw-2848	665	42	the	the	DET
taxlaw-2848	665	43	same	same	ADJ
taxlaw-2848	665	44	income	income	NOUN
taxlaw-2848	665	45	.	.	PUNCT
taxlaw-2848	666	1	the	the	DET
taxlaw-2848	666	2	end	end	NOUN
taxlaw-2848	666	3	result	result	NOUN
taxlaw-2848	666	4	of	of	ADP
taxlaw-2848	666	5	all	all	DET
taxlaw-2848	666	6	this	this	PRON
taxlaw-2848	666	7	is	be	AUX
taxlaw-2848	666	8	a	a	DET
taxlaw-2848	666	9	byzantine	byzantine	ADJ
taxlaw-2848	666	10	tax	tax	NOUN
taxlaw-2848	666	11	system	system	NOUN
taxlaw-2848	666	12	and	and	CCONJ
taxlaw-2848	666	13	very	very	ADV
taxlaw-2848	666	14	wealthy	wealthy	ADJ
taxlaw-2848	666	15	tax	tax	NOUN
taxlaw-2848	666	16	planners	planner	NOUN
taxlaw-2848	666	17	.	.	PUNCT
taxlaw-2848	667	1	although	although	SCONJ
taxlaw-2848	667	2	it	it	PRON
taxlaw-2848	667	3	is	be	AUX
taxlaw-2848	667	4	surely	surely	ADV
taxlaw-2848	667	5	the	the	DET
taxlaw-2848	667	6	case	case	NOUN
taxlaw-2848	667	7	that	that	SCONJ
taxlaw-2848	667	8	our	our	PRON
taxlaw-2848	667	9	current	current	ADJ
taxlaw-2848	667	10	tax	tax	NOUN
taxlaw-2848	667	11	rules	rule	NOUN
taxlaw-2848	667	12	for	for	ADP
taxlaw-2848	667	13	international	international	ADJ
taxlaw-2848	667	14	income	income	NOUN
taxlaw-2848	667	15	can	can	AUX
taxlaw-2848	667	16	be	be	AUX
taxlaw-2848	667	17	improved	improve	VERB
taxlaw-2848	667	18	,	,	PUNCT
taxlaw-2848	667	19	i	i	PRON
taxlaw-2848	667	20	do	do	AUX
taxlaw-2848	667	21	not	not	PART
taxlaw-2848	667	22	think	think	VERB
taxlaw-2848	667	23	that	that	SCONJ
taxlaw-2848	667	24	any	any	DET
taxlaw-2848	667	25	set	set	NOUN
taxlaw-2848	667	26	of	of	ADP
taxlaw-2848	667	27	rules	rule	NOUN
taxlaw-2848	667	28	within	within	ADP
taxlaw-2848	667	29	an	an	DET
taxlaw-2848	667	30	income	income	NOUN
taxlaw-2848	667	31	tax	tax	NOUN
taxlaw-2848	667	32	would	would	AUX
taxlaw-2848	667	33	be	be	AUX
taxlaw-2848	667	34	simple	simple	ADJ
taxlaw-2848	667	35	and	and	CCONJ
taxlaw-2848	667	36	effective	effective	ADJ
taxlaw-2848	667	37	.	.	PUNCT
taxlaw-2848	668	1	the	the	DET
taxlaw-2848	668	2	underlying	underlying	ADJ
taxlaw-2848	668	3	concepts	concept	NOUN
taxlaw-2848	668	4	are	be	AUX
taxlaw-2848	668	5	ill	ill	ADV
taxlaw-2848	668	6	-	-	PUNCT
taxlaw-2848	668	7	defined	define	VERB
taxlaw-2848	668	8	,	,	PUNCT
taxlaw-2848	668	9	and	and	CCONJ
taxlaw-2848	668	10	mobile	mobile	ADJ
taxlaw-2848	668	11	capital	capital	NOUN
taxlaw-2848	668	12	makes	make	VERB
taxlaw-2848	668	13	it	it	PRON
taxlaw-2848	668	14	easy	easy	ADJ
taxlaw-2848	668	15	to	to	PART
taxlaw-2848	668	16	exploit	exploit	VERB
taxlaw-2848	668	17	any	any	DET
taxlaw-2848	668	18	problems	problem	NOUN
taxlaw-2848	668	19	.	.	PUNCT
taxlaw-2848	669	1	one	one	NUM
taxlaw-2848	669	2	of	of	ADP
taxlaw-2848	669	3	the	the	DET
taxlaw-2848	669	4	main	main	ADJ
taxlaw-2848	669	5	benefits	benefit	NOUN
taxlaw-2848	669	6	of	of	ADP
taxlaw-2848	669	7	the	the	DET
taxlaw-2848	669	8	brady	brady	PROPN
taxlaw-2848	669	9	plan	plan	NOUN
taxlaw-2848	669	10	is	be	AUX
taxlaw-2848	669	11	its	its	PRON
taxlaw-2848	669	12	potential	potential	NOUN
taxlaw-2848	669	13	to	to	PART
taxlaw-2848	669	14	simplify	simplify	VERB
taxlaw-2848	669	15	the	the	DET
taxlaw-2848	669	16	international	international	ADJ
taxlaw-2848	669	17	tax	tax	NOUN
taxlaw-2848	669	18	rules.46	rules.46	NOUN
taxlaw-2848	669	19	nevertheless	nevertheless	ADV
taxlaw-2848	669	20	,	,	PUNCT
taxlaw-2848	669	21	the	the	DET
taxlaw-2848	669	22	international	international	ADJ
taxlaw-2848	669	23	tax	tax	NOUN
taxlaw-2848	669	24	aspects	aspect	NOUN
taxlaw-2848	669	25	of	of	ADP
taxlaw-2848	669	26	the	the	DET
taxlaw-2848	669	27	plan	plan	NOUN
taxlaw-2848	669	28	,	,	PUNCT
taxlaw-2848	669	29	particularly	particularly	ADV
taxlaw-2848	669	30	border	border	NOUN
taxlaw-2848	669	31	adjustments	adjustment	NOUN
taxlaw-2848	669	32	,	,	PUNCT
taxlaw-2848	669	33	have	have	VERB
taxlaw-2848	669	34	more	more	ADJ
taxlaw-2848	669	35	attention	attention	NOUN
taxlaw-2848	669	36	than	than	ADP
taxlaw-2848	669	37	almost	almost	ADV
taxlaw-2848	669	38	any	any	DET
taxlaw-2848	669	39	other	other	ADJ
taxlaw-2848	669	40	aspect	aspect	NOUN
taxlaw-2848	669	41	.	.	PUNCT
taxlaw-2848	670	1	below	below	ADP
taxlaw-2848	670	2	i	i	PRON
taxlaw-2848	670	3	examine	examine	VERB
taxlaw-2848	670	4	the	the	DET
taxlaw-2848	670	5	problem	problem	NOUN
taxlaw-2848	670	6	of	of	ADP
taxlaw-2848	670	7	border	border	NOUN
taxlaw-2848	670	8	adjustments	adjustment	NOUN
taxlaw-2848	670	9	and	and	CCONJ
taxlaw-2848	670	10	then	then	ADV
taxlaw-2848	670	11	turn	turn	VERB
taxlaw-2848	670	12	to	to	ADP
taxlaw-2848	670	13	other	other	ADJ
taxlaw-2848	670	14	international	international	ADJ
taxlaw-2848	670	15	tax	tax	NOUN
taxlaw-2848	670	16	issues	issue	NOUN
taxlaw-2848	670	17	.	.	PUNCT
taxlaw-2848	671	1	border	border	NOUN
taxlaw-2848	671	2	adjustments	adjustment	NOUN
taxlaw-2848	671	3	recall	recall	VERB
taxlaw-2848	671	4	that	that	SCONJ
taxlaw-2848	671	5	the	the	DET
taxlaw-2848	671	6	brady	brady	PROPN
taxlaw-2848	671	7	plan	plan	NOUN
taxlaw-2848	671	8	includes	include	VERB
taxlaw-2848	671	9	border	border	NOUN
taxlaw-2848	671	10	adjustments	adjustment	NOUN
taxlaw-2848	671	11	.	.	PUNCT
taxlaw-2848	672	1	exports	export	NOUN
taxlaw-2848	672	2	are	be	AUX
taxlaw-2848	672	3	not	not	PART
taxlaw-2848	672	4	taxed	tax	VERB
taxlaw-2848	672	5	,	,	PUNCT
taxlaw-2848	672	6	which	which	PRON
taxlaw-2848	672	7	means	mean	VERB
taxlaw-2848	672	8	that	that	SCONJ
taxlaw-2848	672	9	an	an	DET
taxlaw-2848	672	10	exporter	exporter	NOUN
taxlaw-2848	672	11	will	will	AUX
taxlaw-2848	672	12	have	have	VERB
taxlaw-2848	672	13	domestic	domestic	ADJ
taxlaw-2848	672	14	costs	cost	NOUN
taxlaw-2848	672	15	but	but	CCONJ
taxlaw-2848	672	16	no	no	DET
taxlaw-2848	672	17	taxable	taxable	ADJ
taxlaw-2848	672	18	cash	cash	NOUN
taxlaw-2848	672	19	flow	flow	NOUN
taxlaw-2848	672	20	on	on	ADP
taxlaw-2848	672	21	its	its	PRON
taxlaw-2848	672	22	sales	sale	NOUN
taxlaw-2848	672	23	,	,	PUNCT
taxlaw-2848	672	24	generating	generate	VERB
taxlaw-2848	672	25	a	a	DET
taxlaw-2848	672	26	net	net	ADJ
taxlaw-2848	672	27	loss	loss	NOUN
taxlaw-2848	672	28	.	.	PUNCT
taxlaw-2848	673	1	in	in	ADP
taxlaw-2848	673	2	our	our	PRON
taxlaw-2848	673	3	running	running	NOUN
taxlaw-2848	673	4	example	example	NOUN
taxlaw-2848	673	5	,	,	PUNCT
taxlaw-2848	673	6	if	if	SCONJ
taxlaw-2848	673	7	the	the	DET
taxlaw-2848	673	8	retailer	retailer	NOUN
taxlaw-2848	673	9	purchases	purchase	VERB
taxlaw-2848	673	10	the	the	DET
taxlaw-2848	673	11	good	good	NOUN
taxlaw-2848	673	12	for	for	ADP
taxlaw-2848	673	13	$	$	SYM
taxlaw-2848	673	14	70	70	NUM
taxlaw-2848	673	15	and	and	CCONJ
taxlaw-2848	673	16	sells	sell	VERB
taxlaw-2848	673	17	it	it	PRON
taxlaw-2848	673	18	abroad	abroad	ADV
taxlaw-2848	673	19	for	for	ADP
taxlaw-2848	673	20	$	$	SYM
taxlaw-2848	673	21	100	100	NUM
taxlaw-2848	673	22	,	,	PUNCT
taxlaw-2848	673	23	it	it	PRON
taxlaw-2848	673	24	does	do	AUX
taxlaw-2848	673	25	not	not	PART
taxlaw-2848	673	26	include	include	VERB
taxlaw-2848	673	27	the	the	DET
taxlaw-2848	673	28	$	$	SYM
taxlaw-2848	673	29	100	100	NUM
taxlaw-2848	673	30	but	but	CCONJ
taxlaw-2848	673	31	may	may	AUX
taxlaw-2848	673	32	deduct	deduct	VERB
taxlaw-2848	673	33	the	the	DET
taxlaw-2848	673	34	$	$	SYM
taxlaw-2848	673	35	70	70	NUM
taxlaw-2848	673	36	,	,	PUNCT
taxlaw-2848	673	37	generating	generate	VERB
taxlaw-2848	673	38	$	$	SYM
taxlaw-2848	673	39	14	14	NUM
taxlaw-2848	673	40	of	of	ADP
taxlaw-2848	673	41	tax	tax	NOUN
taxlaw-2848	673	42	savings	saving	NOUN
taxlaw-2848	673	43	.	.	PUNCT
taxlaw-2848	674	1	this	this	PRON
taxlaw-2848	674	2	$	$	SYM
taxlaw-2848	674	3	14	14	NUM
taxlaw-2848	674	4	of	of	ADP
taxlaw-2848	674	5	tax	tax	NOUN
taxlaw-2848	674	6	savings	saving	NOUN
taxlaw-2848	674	7	is	be	AUX
taxlaw-2848	674	8	the	the	DET
taxlaw-2848	674	9	border	border	NOUN
taxlaw-2848	674	10	adjustment	adjustment	NOUN
taxlaw-2848	674	11	.	.	PUNCT
taxlaw-2848	675	1	imports	import	NOUN
taxlaw-2848	675	2	are	be	AUX
taxlaw-2848	675	3	not	not	PART
taxlaw-2848	675	4	deductible	deductible	ADJ
taxlaw-2848	675	5	.	.	PUNCT
taxlaw-2848	676	1	importers	importer	NOUN
taxlaw-2848	676	2	will	will	AUX
taxlaw-2848	676	3	have	have	VERB
taxlaw-2848	676	4	taxable	taxable	ADJ
taxlaw-2848	676	5	receipts	receipt	NOUN
taxlaw-2848	676	6	when	when	SCONJ
taxlaw-2848	676	7	they	they	PRON
taxlaw-2848	676	8	sell	sell	VERB
taxlaw-2848	676	9	their	their	PRON
taxlaw-2848	676	10	imports	import	NOUN
taxlaw-2848	676	11	in	in	ADP
taxlaw-2848	676	12	the	the	DET
taxlaw-2848	676	13	united	united	PROPN
taxlaw-2848	676	14	states	states	PROPN
taxlaw-2848	676	15	but	but	CCONJ
taxlaw-2848	676	16	will	will	AUX
taxlaw-2848	676	17	not	not	PART
taxlaw-2848	676	18	have	have	VERB
taxlaw-2848	676	19	deductible	deductible	ADJ
taxlaw-2848	676	20	costs	cost	NOUN
taxlaw-2848	676	21	,	,	PUNCT
taxlaw-2848	676	22	which	which	PRON
taxlaw-2848	676	23	means	mean	VERB
taxlaw-2848	676	24	that	that	SCONJ
taxlaw-2848	676	25	the	the	DET
taxlaw-2848	676	26	full	full	ADJ
taxlaw-2848	676	27	value	value	NOUN
taxlaw-2848	676	28	of	of	ADP
taxlaw-2848	676	29	goods	good	NOUN
taxlaw-2848	676	30	when	when	SCONJ
taxlaw-2848	676	31	imported	import	VERB
taxlaw-2848	676	32	will	will	AUX
taxlaw-2848	676	33	be	be	AUX
taxlaw-2848	676	34	taxed	tax	VERB
taxlaw-2848	676	35	.	.	PUNCT
taxlaw-2848	677	1	if	if	SCONJ
taxlaw-2848	677	2	the	the	DET
taxlaw-2848	677	3	retailer	retailer	NOUN
taxlaw-2848	677	4	imported	import	VERB
taxlaw-2848	677	5	the	the	DET
taxlaw-2848	677	6	good	good	NOUN
taxlaw-2848	677	7	for	for	ADP
taxlaw-2848	677	8	$	$	SYM
taxlaw-2848	677	9	70	70	NUM
taxlaw-2848	677	10	and	and	CCONJ
taxlaw-2848	677	11	sold	sell	VERB
taxlaw-2848	677	12	it	it	PRON
taxlaw-2848	677	13	in	in	ADP
taxlaw-2848	677	14	the	the	DET
taxlaw-2848	677	15	united	united	PROPN
taxlaw-2848	677	16	states	states	PROPN
taxlaw-2848	677	17	for	for	ADP
taxlaw-2848	677	18	$	$	SYM
taxlaw-2848	677	19	100	100	NUM
taxlaw-2848	677	20	,	,	PUNCT
taxlaw-2848	677	21	it	it	PRON
taxlaw-2848	677	22	would	would	AUX
taxlaw-2848	677	23	not	not	PART
taxlaw-2848	677	24	be	be	AUX
taxlaw-2848	677	25	able	able	ADJ
taxlaw-2848	677	26	to	to	PART
taxlaw-2848	677	27	deduct	deduct	VERB
taxlaw-2848	677	28	the	the	DET
taxlaw-2848	677	29	$	$	SYM
taxlaw-2848	677	30	70	70	NUM
taxlaw-2848	677	31	but	but	CCONJ
taxlaw-2848	677	32	would	would	AUX
taxlaw-2848	677	33	be	be	AUX
taxlaw-2848	677	34	taxed	tax	VERB
taxlaw-2848	677	35	on	on	ADP
taxlaw-2848	677	36	the	the	DET
taxlaw-2848	677	37	$	$	SYM
taxlaw-2848	677	38	100	100	NUM
taxlaw-2848	677	39	.	.	PUNCT
taxlaw-2848	678	1	for	for	ADP
taxlaw-2848	678	2	the	the	DET
taxlaw-2848	678	3	moment	moment	NOUN
taxlaw-2848	678	4	,	,	PUNCT
taxlaw-2848	678	5	leaving	leave	VERB
taxlaw-2848	678	6	aside	aside	ADV
taxlaw-2848	678	7	the	the	DET
taxlaw-2848	678	8	wage	wage	NOUN
taxlaw-2848	678	9	deduction	deduction	NOUN
taxlaw-2848	678	10	and	and	CCONJ
taxlaw-2848	678	11	wage	wage	NOUN
taxlaw-2848	678	12	tax	tax	NOUN
taxlaw-2848	678	13	(	(	PUNCT
taxlaw-2848	678	14	which	which	PRON
taxlaw-2848	678	15	offset	offset	VERB
taxlaw-2848	678	16	)	)	PUNCT
taxlaw-2848	678	17	the	the	DET
taxlaw-2848	678	18	importer	importer	NOUN
taxlaw-2848	678	19	would	would	AUX
taxlaw-2848	678	20	owe	owe	VERB
taxlaw-2848	678	21	$	$	SYM
taxlaw-2848	678	22	20	20	NUM
taxlaw-2848	678	23	,	,	PUNCT
taxlaw-2848	678	24	consisting	consist	VERB
taxlaw-2848	678	25	of	of	ADP
taxlaw-2848	678	26	the	the	DET
taxlaw-2848	678	27	$	$	SYM
taxlaw-2848	678	28	6	6	NUM
taxlaw-2848	678	29	tax	tax	NOUN
taxlaw-2848	678	30	on	on	ADP
taxlaw-2848	678	31	the	the	DET
taxlaw-2848	678	32	value	value	NOUN
taxlaw-2848	678	33	it	it	PRON
taxlaw-2848	678	34	added	add	VERB
taxlaw-2848	678	35	in	in	ADP
taxlaw-2848	678	36	the	the	DET
taxlaw-2848	678	37	united	united	PROPN
taxlaw-2848	678	38	states	states	PROPN
taxlaw-2848	678	39	and	and	CCONJ
taxlaw-2848	678	40	the	the	DET
taxlaw-2848	678	41	$	$	SYM
taxlaw-2848	678	42	14	14	NUM
taxlaw-2848	678	43	tax	tax	NOUN
taxlaw-2848	678	44	on	on	ADP
taxlaw-2848	678	45	the	the	DET
taxlaw-2848	678	46	value	value	NOUN
taxlaw-2848	678	47	of	of	ADP
taxlaw-2848	678	48	the	the	DET
taxlaw-2848	678	49	good	good	ADJ
taxlaw-2848	678	50	when	when	SCONJ
taxlaw-2848	678	51	imported	import	VERB
taxlaw-2848	678	52	.	.	PUNCT
taxlaw-2848	679	1	the	the	DET
taxlaw-2848	679	2	$	$	SYM
taxlaw-2848	679	3	14	14	NUM
taxlaw-2848	679	4	tax	tax	NOUN
taxlaw-2848	679	5	on	on	ADP
taxlaw-2848	679	6	import	import	NOUN
taxlaw-2848	679	7	is	be	AUX
taxlaw-2848	679	8	the	the	DET
taxlaw-2848	679	9	border	border	NOUN
taxlaw-2848	679	10	adjustment	adjustment	NOUN
taxlaw-2848	679	11	on	on	ADP
taxlaw-2848	679	12	import	import	NOUN
taxlaw-2848	679	13	.	.	PUNCT
taxlaw-2848	680	1	that	that	PRON
taxlaw-2848	680	2	is	be	AUX
taxlaw-2848	680	3	border	border	NOUN
taxlaw-2848	680	4	adjustments	adjustment	NOUN
taxlaw-2848	680	5	are	be	AUX
taxlaw-2848	680	6	the	the	DET
taxlaw-2848	680	7	$	$	SYM
taxlaw-2848	680	8	14	14	NUM
taxlaw-2848	680	9	rebate	rebate	NOUN
taxlaw-2848	680	10	on	on	ADP
taxlaw-2848	680	11	export	export	NOUN
taxlaw-2848	680	12	for	for	ADP
taxlaw-2848	680	13	costs	cost	NOUN
taxlaw-2848	680	14	incurred	incur	VERB
taxlaw-2848	680	15	in	in	ADP
taxlaw-2848	680	16	the	the	DET
taxlaw-2848	680	17	united	united	PROPN
taxlaw-2848	680	18	states	states	PROPN
taxlaw-2848	680	19	and	and	CCONJ
taxlaw-2848	680	20	the	the	DET
taxlaw-2848	680	21	$	$	SYM
taxlaw-2848	680	22	14	14	NUM
taxlaw-2848	680	23	tax	tax	NOUN
taxlaw-2848	680	24	on	on	ADP
taxlaw-2848	680	25	import	import	NOUN
taxlaw-2848	680	26	for	for	ADP
taxlaw-2848	680	27	value	value	NOUN
taxlaw-2848	680	28	added	add	VERB
taxlaw-2848	680	29	abroad	abroad	ADV
taxlaw-2848	680	30	.	.	PUNCT
taxlaw-2848	681	1	46	46	NUM
taxlaw-2848	681	2	note	note	NOUN
taxlaw-2848	681	3	,	,	PUNCT
taxlaw-2848	681	4	however	however	ADV
taxlaw-2848	681	5	,	,	PUNCT
taxlaw-2848	681	6	that	that	SCONJ
taxlaw-2848	681	7	as	as	SCONJ
taxlaw-2848	681	8	discussed	discuss	VERB
taxlaw-2848	681	9	in	in	ADP
taxlaw-2848	681	10	part	part	NOUN
taxlaw-2848	681	11	iv.a	iv.a	PROPN
taxlaw-2848	681	12	.	.	PUNCT
taxlaw-2848	682	1	,	,	PUNCT
taxlaw-2848	682	2	the	the	DET
taxlaw-2848	682	3	brady	brady	PROPN
taxlaw-2848	682	4	plan	plan	NOUN
taxlaw-2848	682	5	seems	seem	VERB
taxlaw-2848	682	6	to	to	PART
taxlaw-2848	682	7	retain	retain	VERB
taxlaw-2848	682	8	many	many	ADJ
taxlaw-2848	682	9	elements	element	NOUN
taxlaw-2848	682	10	of	of	ADP
taxlaw-2848	682	11	an	an	DET
taxlaw-2848	682	12	income	income	NOUN
taxlaw-2848	682	13	tax	tax	NOUN
taxlaw-2848	682	14	(	(	PUNCT
taxlaw-2848	682	15	possibly	possibly	ADV
taxlaw-2848	682	16	inadvertently	inadvertently	ADV
taxlaw-2848	682	17	)	)	PUNCT
taxlaw-2848	682	18	.	.	PUNCT
taxlaw-2848	683	1	if	if	SCONJ
taxlaw-2848	683	2	these	these	DET
taxlaw-2848	683	3	elements	element	NOUN
taxlaw-2848	683	4	are	be	AUX
taxlaw-2848	683	5	part	part	NOUN
taxlaw-2848	683	6	of	of	ADP
taxlaw-2848	683	7	the	the	DET
taxlaw-2848	683	8	final	final	ADJ
taxlaw-2848	683	9	legislation	legislation	NOUN
taxlaw-2848	683	10	,	,	PUNCT
taxlaw-2848	683	11	many	many	ADJ
taxlaw-2848	683	12	of	of	ADP
taxlaw-2848	683	13	the	the	DET
taxlaw-2848	683	14	current	current	ADJ
taxlaw-2848	683	15	law	law	NOUN
taxlaw-2848	683	16	rules	rule	NOUN
taxlaw-2848	683	17	for	for	ADP
taxlaw-2848	683	18	taxation	taxation	NOUN
taxlaw-2848	683	19	of	of	ADP
taxlaw-2848	683	20	international	international	ADJ
taxlaw-2848	683	21	income	income	NOUN
taxlaw-2848	683	22	would	would	AUX
taxlaw-2848	683	23	also	also	ADV
taxlaw-2848	683	24	have	have	VERB
taxlaw-2848	683	25	to	to	PART
taxlaw-2848	683	26	be	be	AUX
taxlaw-2848	683	27	retained	retain	VERB
taxlaw-2848	683	28	.	.	PUNCT
taxlaw-2848	684	1	the	the	DET
taxlaw-2848	684	2	vast	vast	ADJ
taxlaw-2848	684	3	simplification	simplification	NOUN
taxlaw-2848	684	4	of	of	ADP
taxlaw-2848	684	5	international	international	ADJ
taxlaw-2848	684	6	tax	tax	NOUN
taxlaw-2848	684	7	rules	rule	NOUN
taxlaw-2848	684	8	that	that	PRON
taxlaw-2848	684	9	comes	come	VERB
taxlaw-2848	684	10	with	with	ADP
taxlaw-2848	684	11	a	a	DET
taxlaw-2848	684	12	consumption	consumption	NOUN
taxlaw-2848	684	13	base	base	NOUN
taxlaw-2848	684	14	requires	require	VERB
taxlaw-2848	684	15	consistent	consistent	ADJ
taxlaw-2848	684	16	use	use	NOUN
taxlaw-2848	684	17	of	of	ADP
taxlaw-2848	684	18	a	a	DET
taxlaw-2848	684	19	consumption	consumption	NOUN
taxlaw-2848	684	20	base	base	NOUN
taxlaw-2848	684	21	.	.	PUNCT
taxlaw-2848	685	1	208	208	NUM
taxlaw-2848	685	2	columbia	columbia	PROPN
taxlaw-2848	685	3	journal	journal	PROPN
taxlaw-2848	685	4	of	of	ADP
taxlaw-2848	685	5	tax	tax	NOUN
taxlaw-2848	685	6	law	law	NOUN
taxlaw-2848	686	1	[	[	X
taxlaw-2848	686	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	686	3	as	as	SCONJ
taxlaw-2848	686	4	noted	note	VERB
taxlaw-2848	686	5	,	,	PUNCT
taxlaw-2848	686	6	economists	economist	NOUN
taxlaw-2848	686	7	believe	believe	VERB
taxlaw-2848	686	8	that	that	SCONJ
taxlaw-2848	686	9	in	in	ADP
taxlaw-2848	686	10	equilibrium	equilibrium	NOUN
taxlaw-2848	686	11	,	,	PUNCT
taxlaw-2848	686	12	a	a	DET
taxlaw-2848	686	13	destinationbased	destinationbased	ADJ
taxlaw-2848	686	14	system	system	NOUN
taxlaw-2848	686	15	(	(	PUNCT
taxlaw-2848	686	16	i.e.	i.e.	X
taxlaw-2848	686	17	,	,	PUNCT
taxlaw-2848	686	18	a	a	DET
taxlaw-2848	686	19	system	system	NOUN
taxlaw-2848	686	20	with	with	ADP
taxlaw-2848	686	21	border	border	NOUN
taxlaw-2848	686	22	adjustments	adjustment	NOUN
taxlaw-2848	686	23	)	)	PUNCT
taxlaw-2848	686	24	and	and	CCONJ
taxlaw-2848	686	25	an	an	DET
taxlaw-2848	686	26	originbased	originbase	VERB
taxlaw-2848	686	27	system	system	NOUN
taxlaw-2848	686	28	(	(	PUNCT
taxlaw-2848	686	29	one	one	NUM
taxlaw-2848	686	30	without	without	ADP
taxlaw-2848	686	31	border	border	NOUN
taxlaw-2848	686	32	adjustments	adjustment	NOUN
taxlaw-2848	686	33	)	)	PUNCT
taxlaw-2848	686	34	are	be	AUX
taxlaw-2848	686	35	equivalent	equivalent	ADJ
taxlaw-2848	686	36	except	except	SCONJ
taxlaw-2848	686	37	for	for	ADP
taxlaw-2848	686	38	how	how	SCONJ
taxlaw-2848	686	39	they	they	PRON
taxlaw-2848	686	40	tax	tax	VERB
taxlaw-2848	686	41	inframarginal	inframarginal	ADJ
taxlaw-2848	686	42	returns	return	NOUN
taxlaw-2848	686	43	and	and	CCONJ
taxlaw-2848	686	44	on	on	ADP
taxlaw-2848	686	45	transition	transition	NOUN
taxlaw-2848	686	46	.	.	PUNCT
taxlaw-2848	687	1	as	as	ADP
taxlaw-2848	687	2	a	a	DET
taxlaw-2848	687	3	result	result	NOUN
taxlaw-2848	687	4	,	,	PUNCT
taxlaw-2848	687	5	notwithstanding	notwithstanding	ADP
taxlaw-2848	687	6	much	much	ADJ
taxlaw-2848	687	7	of	of	ADP
taxlaw-2848	687	8	the	the	DET
taxlaw-2848	687	9	rhetoric	rhetoric	NOUN
taxlaw-2848	687	10	surrounding	surround	VERB
taxlaw-2848	687	11	border	border	NOUN
taxlaw-2848	687	12	adjustments	adjustment	NOUN
taxlaw-2848	687	13	,	,	PUNCT
taxlaw-2848	687	14	a	a	DET
taxlaw-2848	687	15	decision	decision	NOUN
taxlaw-2848	687	16	to	to	PART
taxlaw-2848	687	17	have	have	AUX
taxlaw-2848	687	18	border	border	NOUN
taxlaw-2848	687	19	adjustments	adjustment	NOUN
taxlaw-2848	687	20	should	should	AUX
taxlaw-2848	687	21	be	be	AUX
taxlaw-2848	687	22	made	make	VERB
taxlaw-2848	687	23	based	base	VERB
taxlaw-2848	687	24	on	on	ADP
taxlaw-2848	687	25	administrative	administrative	ADJ
taxlaw-2848	687	26	considerations	consideration	NOUN
taxlaw-2848	687	27	rather	rather	ADV
taxlaw-2848	687	28	than	than	ADP
taxlaw-2848	687	29	a	a	DET
taxlaw-2848	687	30	belief	belief	NOUN
taxlaw-2848	687	31	that	that	SCONJ
taxlaw-2848	687	32	one	one	NUM
taxlaw-2848	687	33	system	system	NOUN
taxlaw-2848	687	34	or	or	CCONJ
taxlaw-2848	687	35	the	the	DET
taxlaw-2848	687	36	other	other	ADJ
taxlaw-2848	687	37	promotes	promote	VERB
taxlaw-2848	687	38	u.s	u.s	PROPN
taxlaw-2848	687	39	.	.	PROPN
taxlaw-2848	687	40	businesses	business	NOUN
taxlaw-2848	687	41	relative	relative	ADJ
taxlaw-2848	687	42	to	to	ADP
taxlaw-2848	687	43	foreign	foreign	ADJ
taxlaw-2848	687	44	businesses.47	businesses.47	NOUN
taxlaw-2848	687	45	to	to	PART
taxlaw-2848	687	46	understand	understand	VERB
taxlaw-2848	687	47	the	the	DET
taxlaw-2848	687	48	administrative	administrative	ADJ
taxlaw-2848	687	49	considerations	consideration	NOUN
taxlaw-2848	687	50	,	,	PUNCT
taxlaw-2848	687	51	i	i	PRON
taxlaw-2848	687	52	list	list	VERB
taxlaw-2848	687	53	below	below	ADP
taxlaw-2848	687	54	the	the	DET
taxlaw-2848	687	55	benefits	benefit	NOUN
taxlaw-2848	687	56	and	and	CCONJ
taxlaw-2848	687	57	costs	cost	NOUN
taxlaw-2848	687	58	of	of	ADP
taxlaw-2848	687	59	having	have	VERB
taxlaw-2848	687	60	border	border	NOUN
taxlaw-2848	687	61	adjustments	adjustment	NOUN
taxlaw-2848	687	62	.	.	PUNCT
taxlaw-2848	688	1	after	after	ADP
taxlaw-2848	688	2	going	go	VERB
taxlaw-2848	688	3	through	through	ADP
taxlaw-2848	688	4	the	the	DET
taxlaw-2848	688	5	costs	cost	NOUN
taxlaw-2848	688	6	and	and	CCONJ
taxlaw-2848	688	7	benefits	benefit	NOUN
taxlaw-2848	688	8	,	,	PUNCT
taxlaw-2848	688	9	i	i	PRON
taxlaw-2848	688	10	provide	provide	VERB
taxlaw-2848	688	11	an	an	DET
taxlaw-2848	688	12	overall	overall	ADJ
taxlaw-2848	688	13	evaluation	evaluation	NOUN
taxlaw-2848	688	14	.	.	PUNCT
taxlaw-2848	689	1	the	the	DET
taxlaw-2848	689	2	key	key	ADJ
taxlaw-2848	689	3	benefit	benefit	NOUN
taxlaw-2848	689	4	to	to	ADP
taxlaw-2848	689	5	border	border	NOUN
taxlaw-2848	689	6	adjustments	adjustment	NOUN
taxlaw-2848	689	7	is	be	AUX
taxlaw-2848	689	8	that	that	SCONJ
taxlaw-2848	689	9	they	they	PRON
taxlaw-2848	689	10	reduce	reduce	VERB
taxlaw-2848	689	11	or	or	CCONJ
taxlaw-2848	689	12	even	even	ADV
taxlaw-2848	689	13	eliminate	eliminate	VERB
taxlaw-2848	689	14	the	the	DET
taxlaw-2848	689	15	transfer	transfer	NOUN
taxlaw-2848	689	16	pricing	pricing	NOUN
taxlaw-2848	689	17	problems	problem	NOUN
taxlaw-2848	689	18	of	of	ADP
taxlaw-2848	689	19	current	current	ADJ
taxlaw-2848	689	20	law	law	NOUN
taxlaw-2848	689	21	and	and	CCONJ
taxlaw-2848	689	22	that	that	SCONJ
taxlaw-2848	689	23	an	an	DET
taxlaw-2848	689	24	origin	origin	NOUN
taxlaw-2848	689	25	-	-	PUNCT
taxlaw-2848	689	26	based	base	VERB
taxlaw-2848	689	27	consumption	consumption	NOUN
taxlaw-2848	689	28	tax	tax	NOUN
taxlaw-2848	689	29	would	would	AUX
taxlaw-2848	689	30	face	face	VERB
taxlaw-2848	689	31	.	.	PUNCT
taxlaw-2848	690	1	if	if	SCONJ
taxlaw-2848	690	2	the	the	DET
taxlaw-2848	690	3	manufacturer	manufacturer	NOUN
taxlaw-2848	690	4	in	in	ADP
taxlaw-2848	690	5	our	our	PRON
taxlaw-2848	690	6	running	running	NOUN
taxlaw-2848	690	7	example	example	NOUN
taxlaw-2848	690	8	sells	sell	VERB
taxlaw-2848	690	9	the	the	DET
taxlaw-2848	690	10	widget	widget	NOUN
taxlaw-2848	690	11	to	to	ADP
taxlaw-2848	690	12	a	a	DET
taxlaw-2848	690	13	foreign	foreign	ADJ
taxlaw-2848	690	14	retailer	retailer	NOUN
taxlaw-2848	690	15	in	in	ADP
taxlaw-2848	690	16	an	an	DET
taxlaw-2848	690	17	origin	origin	NOUN
taxlaw-2848	690	18	-	-	PUNCT
taxlaw-2848	690	19	based	base	VERB
taxlaw-2848	690	20	system	system	NOUN
taxlaw-2848	690	21	,	,	PUNCT
taxlaw-2848	690	22	the	the	DET
taxlaw-2848	690	23	sales	sale	NOUN
taxlaw-2848	690	24	price	price	NOUN
taxlaw-2848	690	25	determines	determine	VERB
taxlaw-2848	690	26	how	how	SCONJ
taxlaw-2848	690	27	much	much	ADJ
taxlaw-2848	690	28	tax	tax	NOUN
taxlaw-2848	690	29	the	the	DET
taxlaw-2848	690	30	manufacturer	manufacturer	NOUN
taxlaw-2848	690	31	owes	owe	VERB
taxlaw-2848	690	32	.	.	PUNCT
taxlaw-2848	691	1	if	if	SCONJ
taxlaw-2848	691	2	the	the	DET
taxlaw-2848	691	3	manufacturer	manufacturer	NOUN
taxlaw-2848	691	4	sells	sell	VERB
taxlaw-2848	691	5	the	the	DET
taxlaw-2848	691	6	widget	widget	NOUN
taxlaw-2848	691	7	to	to	ADP
taxlaw-2848	691	8	the	the	DET
taxlaw-2848	691	9	retailer	retailer	NOUN
taxlaw-2848	691	10	for	for	ADP
taxlaw-2848	691	11	$	$	SYM
taxlaw-2848	691	12	50	50	NUM
taxlaw-2848	691	13	(	(	PUNCT
taxlaw-2848	691	14	when	when	SCONJ
taxlaw-2848	691	15	its	its	PRON
taxlaw-2848	691	16	fair	fair	ADJ
taxlaw-2848	691	17	market	market	NOUN
taxlaw-2848	691	18	value	value	NOUN
taxlaw-2848	691	19	was	be	AUX
taxlaw-2848	691	20	$	$	SYM
taxlaw-2848	691	21	70	70	NUM
taxlaw-2848	691	22	)	)	PUNCT
taxlaw-2848	691	23	,	,	PUNCT
taxlaw-2848	691	24	it	it	PRON
taxlaw-2848	691	25	eliminates	eliminate	VERB
taxlaw-2848	691	26	$	$	SYM
taxlaw-2848	691	27	20	20	NUM
taxlaw-2848	691	28	from	from	ADP
taxlaw-2848	691	29	its	its	PRON
taxlaw-2848	691	30	tax	tax	NOUN
taxlaw-2848	691	31	base	base	NOUN
taxlaw-2848	691	32	.	.	PUNCT
taxlaw-2848	692	1	if	if	SCONJ
taxlaw-2848	692	2	the	the	DET
taxlaw-2848	692	3	manufacturer	manufacturer	NOUN
taxlaw-2848	692	4	and	and	CCONJ
taxlaw-2848	692	5	the	the	DET
taxlaw-2848	692	6	retailer	retailer	NOUN
taxlaw-2848	692	7	are	be	AUX
taxlaw-2848	692	8	commonly	commonly	ADV
taxlaw-2848	692	9	owned	own	VERB
taxlaw-2848	692	10	,	,	PUNCT
taxlaw-2848	692	11	there	there	PRON
taxlaw-2848	692	12	is	be	VERB
taxlaw-2848	692	13	no	no	DET
taxlaw-2848	692	14	economic	economic	ADJ
taxlaw-2848	692	15	cost	cost	NOUN
taxlaw-2848	692	16	to	to	ADP
taxlaw-2848	692	17	lowering	lower	VERB
taxlaw-2848	692	18	the	the	DET
taxlaw-2848	692	19	price	price	NOUN
taxlaw-2848	692	20	,	,	PUNCT
taxlaw-2848	692	21	generating	generate	VERB
taxlaw-2848	692	22	the	the	DET
taxlaw-2848	692	23	transfer	transfer	NOUN
taxlaw-2848	692	24	pricing	pricing	NOUN
taxlaw-2848	692	25	problem	problem	NOUN
taxlaw-2848	692	26	.	.	PUNCT
taxlaw-2848	693	1	with	with	ADP
taxlaw-2848	693	2	a	a	DET
taxlaw-2848	693	3	destination	destination	NOUN
taxlaw-2848	693	4	-	-	PUNCT
taxlaw-2848	693	5	based	base	VERB
taxlaw-2848	693	6	system	system	NOUN
taxlaw-2848	693	7	,	,	PUNCT
taxlaw-2848	693	8	the	the	DET
taxlaw-2848	693	9	sale	sale	NOUN
taxlaw-2848	693	10	to	to	ADP
taxlaw-2848	693	11	the	the	DET
taxlaw-2848	693	12	foreign	foreign	ADJ
taxlaw-2848	693	13	retailer	retailer	NOUN
taxlaw-2848	693	14	is	be	AUX
taxlaw-2848	693	15	not	not	PART
taxlaw-2848	693	16	taxed	tax	VERB
taxlaw-2848	693	17	regardless	regardless	ADV
taxlaw-2848	693	18	of	of	ADP
taxlaw-2848	693	19	the	the	DET
taxlaw-2848	693	20	price	price	NOUN
taxlaw-2848	693	21	,	,	PUNCT
taxlaw-2848	693	22	so	so	CCONJ
taxlaw-2848	693	23	there	there	PRON
taxlaw-2848	693	24	is	be	VERB
taxlaw-2848	693	25	no	no	DET
taxlaw-2848	693	26	transfer	transfer	NOUN
taxlaw-2848	693	27	pricing	pricing	NOUN
taxlaw-2848	693	28	problem	problem	NOUN
taxlaw-2848	693	29	.	.	PUNCT
taxlaw-2848	694	1	a	a	DET
taxlaw-2848	694	2	similar	similar	ADJ
taxlaw-2848	694	3	logic	logic	NOUN
taxlaw-2848	694	4	holds	hold	VERB
taxlaw-2848	694	5	for	for	ADP
taxlaw-2848	694	6	imports	import	NOUN
taxlaw-2848	694	7	:	:	PUNCT
taxlaw-2848	694	8	in	in	ADP
taxlaw-2848	694	9	an	an	DET
taxlaw-2848	694	10	origin	origin	NOUN
taxlaw-2848	694	11	-	-	PUNCT
taxlaw-2848	694	12	based	base	VERB
taxlaw-2848	694	13	system	system	NOUN
taxlaw-2848	694	14	,	,	PUNCT
taxlaw-2848	694	15	raising	raise	VERB
taxlaw-2848	694	16	the	the	DET
taxlaw-2848	694	17	price	price	NOUN
taxlaw-2848	694	18	of	of	ADP
taxlaw-2848	694	19	an	an	DET
taxlaw-2848	694	20	import	import	NOUN
taxlaw-2848	694	21	reduces	reduce	VERB
taxlaw-2848	694	22	the	the	DET
taxlaw-2848	694	23	u.s	u.s	PROPN
taxlaw-2848	694	24	.	.	PROPN
taxlaw-2848	694	25	tax	tax	NOUN
taxlaw-2848	694	26	base	base	NOUN
taxlaw-2848	694	27	while	while	SCONJ
taxlaw-2848	694	28	in	in	ADP
taxlaw-2848	694	29	a	a	DET
taxlaw-2848	694	30	destination	destination	NOUN
taxlaw-2848	694	31	-	-	PUNCT
taxlaw-2848	694	32	based	base	VERB
taxlaw-2848	694	33	system	system	NOUN
taxlaw-2848	694	34	,	,	PUNCT
taxlaw-2848	694	35	it	it	PRON
taxlaw-2848	694	36	has	have	VERB
taxlaw-2848	694	37	no	no	DET
taxlaw-2848	694	38	effect	effect	NOUN
taxlaw-2848	694	39	.	.	PUNCT
taxlaw-2848	695	1	eliminating	eliminate	VERB
taxlaw-2848	695	2	transfer	transfer	NOUN
taxlaw-2848	695	3	pricing	pricing	NOUN
taxlaw-2848	695	4	problems	problem	NOUN
taxlaw-2848	695	5	is	be	AUX
taxlaw-2848	695	6	a	a	DET
taxlaw-2848	695	7	substantial	substantial	ADJ
taxlaw-2848	695	8	benefit	benefit	NOUN
taxlaw-2848	695	9	.	.	PUNCT
taxlaw-2848	696	1	recent	recent	ADJ
taxlaw-2848	696	2	estimates	estimate	NOUN
taxlaw-2848	696	3	are	be	AUX
taxlaw-2848	696	4	that	that	SCONJ
taxlaw-2848	696	5	by	by	ADP
taxlaw-2848	696	6	2012	2012	NUM
taxlaw-2848	696	7	,	,	PUNCT
taxlaw-2848	696	8	the	the	DET
taxlaw-2848	696	9	united	united	PROPN
taxlaw-2848	696	10	states	states	PROPN
taxlaw-2848	696	11	was	be	AUX
taxlaw-2848	696	12	losing	lose	VERB
taxlaw-2848	696	13	between	between	ADP
taxlaw-2848	696	14	$	$	SYM
taxlaw-2848	696	15	77	77	NUM
taxlaw-2848	696	16	and	and	CCONJ
taxlaw-2848	696	17	$	$	SYM
taxlaw-2848	696	18	110	110	NUM
taxlaw-2848	696	19	billion	billion	NUM
taxlaw-2848	696	20	annually	annually	ADV
taxlaw-2848	696	21	due	due	ADJ
taxlaw-2848	696	22	to	to	PART
taxlaw-2848	696	23	transfer	transfer	VERB
taxlaw-2848	696	24	pricing	pricing	NOUN
taxlaw-2848	697	1	manipulation.48	manipulation.48	NOUN
taxlaw-2848	698	1	this	this	PRON
taxlaw-2848	698	2	is	be	AUX
taxlaw-2848	698	3	a	a	DET
taxlaw-2848	698	4	large	large	ADJ
taxlaw-2848	698	5	sum	sum	NOUN
taxlaw-2848	698	6	by	by	ADP
taxlaw-2848	698	7	any	any	DET
taxlaw-2848	698	8	measure	measure	NOUN
taxlaw-2848	698	9	.	.	PUNCT
taxlaw-2848	699	1	moreover	moreover	ADV
taxlaw-2848	699	2	,	,	PUNCT
taxlaw-2848	699	3	it	it	PRON
taxlaw-2848	699	4	does	do	AUX
taxlaw-2848	699	5	not	not	PART
taxlaw-2848	699	6	include	include	VERB
taxlaw-2848	699	7	the	the	DET
taxlaw-2848	699	8	planning	planning	NOUN
taxlaw-2848	699	9	costs	cost	NOUN
taxlaw-2848	699	10	,	,	PUNCT
taxlaw-2848	699	11	such	such	ADJ
taxlaw-2848	699	12	as	as	ADP
taxlaw-2848	699	13	paying	pay	VERB
taxlaw-2848	699	14	lawyers	lawyer	NOUN
taxlaw-2848	699	15	,	,	PUNCT
taxlaw-2848	699	16	accountants	accountant	NOUN
taxlaw-2848	699	17	,	,	PUNCT
taxlaw-2848	699	18	and	and	CCONJ
taxlaw-2848	699	19	bankers	banker	NOUN
taxlaw-2848	699	20	,	,	PUNCT
taxlaw-2848	699	21	and	and	CCONJ
taxlaw-2848	699	22	the	the	DET
taxlaw-2848	699	23	economic	economic	ADJ
taxlaw-2848	699	24	distortions	distortion	NOUN
taxlaw-2848	699	25	,	,	PUNCT
taxlaw-2848	699	26	such	such	ADJ
taxlaw-2848	699	27	as	as	ADP
taxlaw-2848	699	28	the	the	DET
taxlaw-2848	699	29	costs	cost	NOUN
taxlaw-2848	699	30	of	of	ADP
taxlaw-2848	699	31	relocating	relocate	VERB
taxlaw-2848	699	32	capital	capital	NOUN
taxlaw-2848	699	33	or	or	CCONJ
taxlaw-2848	699	34	individuals	individual	NOUN
taxlaw-2848	699	35	to	to	PART
taxlaw-2848	699	36	increase	increase	VERB
taxlaw-2848	699	37	the	the	DET
taxlaw-2848	699	38	likelihood	likelihood	NOUN
taxlaw-2848	699	39	that	that	SCONJ
taxlaw-2848	699	40	transfer	transfer	NOUN
taxlaw-2848	699	41	prices	price	NOUN
taxlaw-2848	699	42	will	will	AUX
taxlaw-2848	699	43	be	be	AUX
taxlaw-2848	699	44	respected	respect	VERB
taxlaw-2848	699	45	.	.	PUNCT
taxlaw-2848	700	1	47	47	NUM
taxlaw-2848	700	2	if	if	SCONJ
taxlaw-2848	700	3	the	the	DET
taxlaw-2848	700	4	united	united	PROPN
taxlaw-2848	700	5	states	states	PROPN
taxlaw-2848	700	6	is	be	AUX
taxlaw-2848	700	7	a	a	DET
taxlaw-2848	700	8	net	net	ADJ
taxlaw-2848	700	9	importer	importer	NOUN
taxlaw-2848	700	10	during	during	ADP
taxlaw-2848	700	11	the	the	DET
taxlaw-2848	700	12	10	10	NUM
taxlaw-2848	700	13	-	-	PUNCT
taxlaw-2848	700	14	year	year	NOUN
taxlaw-2848	700	15	budget	budget	NOUN
taxlaw-2848	700	16	window	window	NOUN
taxlaw-2848	700	17	,	,	PUNCT
taxlaw-2848	700	18	as	as	SCONJ
taxlaw-2848	700	19	is	be	AUX
taxlaw-2848	700	20	expected	expect	VERB
taxlaw-2848	700	21	,	,	PUNCT
taxlaw-2848	700	22	border	border	NOUN
taxlaw-2848	700	23	adjustments	adjustment	NOUN
taxlaw-2848	700	24	will	will	AUX
taxlaw-2848	700	25	be	be	AUX
taxlaw-2848	700	26	scored	score	VERB
taxlaw-2848	700	27	as	as	ADP
taxlaw-2848	700	28	raising	raise	VERB
taxlaw-2848	700	29	revenue	revenue	NOUN
taxlaw-2848	700	30	.	.	PUNCT
taxlaw-2848	701	1	although	although	SCONJ
taxlaw-2848	701	2	i	i	PRON
taxlaw-2848	701	3	have	have	AUX
taxlaw-2848	701	4	not	not	PART
taxlaw-2848	701	5	seen	see	VERB
taxlaw-2848	701	6	any	any	DET
taxlaw-2848	701	7	official	official	ADJ
taxlaw-2848	701	8	revenue	revenue	NOUN
taxlaw-2848	701	9	estimates	estimate	NOUN
taxlaw-2848	701	10	,	,	PUNCT
taxlaw-2848	701	11	i	i	PRON
taxlaw-2848	701	12	understand	understand	VERB
taxlaw-2848	701	13	that	that	SCONJ
taxlaw-2848	701	14	this	this	DET
taxlaw-2848	701	15	revenue	revenue	NOUN
taxlaw-2848	701	16	is	be	AUX
taxlaw-2848	701	17	being	be	AUX
taxlaw-2848	701	18	used	use	VERB
taxlaw-2848	701	19	to	to	PART
taxlaw-2848	701	20	pay	pay	VERB
taxlaw-2848	701	21	for	for	ADP
taxlaw-2848	701	22	other	other	ADJ
taxlaw-2848	701	23	aspects	aspect	NOUN
taxlaw-2848	701	24	of	of	ADP
taxlaw-2848	701	25	the	the	DET
taxlaw-2848	701	26	plan	plan	NOUN
taxlaw-2848	701	27	.	.	PUNCT
taxlaw-2848	702	1	note	note	VERB
taxlaw-2848	702	2	,	,	PUNCT
taxlaw-2848	702	3	however	however	ADV
taxlaw-2848	702	4	,	,	PUNCT
taxlaw-2848	702	5	that	that	SCONJ
taxlaw-2848	702	6	to	to	ADP
taxlaw-2848	702	7	the	the	DET
taxlaw-2848	702	8	extent	extent	NOUN
taxlaw-2848	702	9	that	that	SCONJ
taxlaw-2848	702	10	border	border	NOUN
taxlaw-2848	702	11	adjustments	adjustment	NOUN
taxlaw-2848	702	12	are	be	AUX
taxlaw-2848	702	13	imposed	impose	VERB
taxlaw-2848	702	14	at	at	ADP
taxlaw-2848	702	15	a	a	DET
taxlaw-2848	702	16	time	time	NOUN
taxlaw-2848	702	17	when	when	SCONJ
taxlaw-2848	702	18	the	the	DET
taxlaw-2848	702	19	united	united	PROPN
taxlaw-2848	702	20	states	states	PROPN
taxlaw-2848	702	21	has	have	VERB
taxlaw-2848	702	22	a	a	DET
taxlaw-2848	702	23	trade	trade	NOUN
taxlaw-2848	702	24	deficit	deficit	NOUN
taxlaw-2848	702	25	,	,	PUNCT
taxlaw-2848	702	26	they	they	PRON
taxlaw-2848	702	27	lose	lose	VERB
taxlaw-2848	702	28	rather	rather	ADV
taxlaw-2848	702	29	than	than	ADP
taxlaw-2848	702	30	raise	raise	VERB
taxlaw-2848	702	31	money	money	NOUN
taxlaw-2848	702	32	in	in	ADP
taxlaw-2848	702	33	present	present	ADJ
taxlaw-2848	702	34	value	value	NOUN
taxlaw-2848	702	35	terms	term	NOUN
taxlaw-2848	702	36	.	.	PUNCT
taxlaw-2848	703	1	any	any	DET
taxlaw-2848	703	2	claim	claim	NOUN
taxlaw-2848	703	3	that	that	SCONJ
taxlaw-2848	703	4	border	border	NOUN
taxlaw-2848	703	5	adjustments	adjustment	NOUN
taxlaw-2848	703	6	raise	raise	VERB
taxlaw-2848	703	7	money	money	NOUN
taxlaw-2848	703	8	is	be	AUX
taxlaw-2848	703	9	due	due	ADJ
taxlaw-2848	703	10	to	to	ADP
taxlaw-2848	703	11	an	an	DET
taxlaw-2848	703	12	artifact	artifact	NOUN
taxlaw-2848	703	13	in	in	ADP
taxlaw-2848	703	14	the	the	DET
taxlaw-2848	703	15	scoring	scoring	NOUN
taxlaw-2848	703	16	rules	rule	NOUN
taxlaw-2848	703	17	.	.	PUNCT
taxlaw-2848	704	1	48	48	NUM
taxlaw-2848	704	2	kimberly	kimberly	PROPN
taxlaw-2848	704	3	a.	a.	PROPN
taxlaw-2848	704	4	clausing	clausing	PROPN
taxlaw-2848	704	5	,	,	PUNCT
taxlaw-2848	704	6	the	the	DET
taxlaw-2848	704	7	effect	effect	NOUN
taxlaw-2848	704	8	of	of	ADP
taxlaw-2848	704	9	profit	profit	NOUN
taxlaw-2848	704	10	shifting	shift	VERB
taxlaw-2848	704	11	on	on	ADP
taxlaw-2848	704	12	the	the	DET
taxlaw-2848	704	13	corporate	corporate	ADJ
taxlaw-2848	704	14	tax	tax	NOUN
taxlaw-2848	704	15	base	base	NOUN
taxlaw-2848	704	16	in	in	ADP
taxlaw-2848	704	17	the	the	DET
taxlaw-2848	704	18	united	united	PROPN
taxlaw-2848	704	19	states	states	PROPN
taxlaw-2848	704	20	and	and	CCONJ
taxlaw-2848	704	21	beyond	beyond	ADP
taxlaw-2848	704	22	,	,	PUNCT
taxlaw-2848	704	23	69	69	NUM
taxlaw-2848	704	24	nat’l	nat’l	NOUN
taxlaw-2848	704	25	tax	tax	NOUN
taxlaw-2848	704	26	j.	j.	PROPN
taxlaw-2848	704	27	905	905	PROPN
taxlaw-2848	704	28	,	,	PUNCT
taxlaw-2848	704	29	905	905	NUM
taxlaw-2848	704	30	-	-	SYM
taxlaw-2848	704	31	34	34	NUM
taxlaw-2848	704	32	(	(	PUNCT
taxlaw-2848	704	33	2016	2016	NUM
taxlaw-2848	704	34	)	)	PUNCT
taxlaw-2848	704	35	.	.	PUNCT
taxlaw-2848	705	1	2017	2017	NUM
taxlaw-2848	705	2	]	]	PUNCT
taxlaw-2848	705	3	a	a	DET
taxlaw-2848	705	4	guide	guide	NOUN
taxlaw-2848	705	5	to	to	ADP
taxlaw-2848	705	6	the	the	DET
taxlaw-2848	705	7	gop	gop	PROPN
taxlaw-2848	705	8	tax	tax	NOUN
taxlaw-2848	705	9	plan	plan	NOUN
taxlaw-2848	705	10	209	209	NUM
taxlaw-2848	705	11	a	a	DET
taxlaw-2848	705	12	second	second	ADJ
taxlaw-2848	705	13	potential	potential	ADJ
taxlaw-2848	705	14	benefit	benefit	NOUN
taxlaw-2848	705	15	of	of	ADP
taxlaw-2848	705	16	border	border	NOUN
taxlaw-2848	705	17	adjustments	adjustment	NOUN
taxlaw-2848	705	18	is	be	AUX
taxlaw-2848	705	19	that	that	SCONJ
taxlaw-2848	705	20	they	they	PRON
taxlaw-2848	705	21	eliminate	eliminate	VERB
taxlaw-2848	705	22	the	the	DET
taxlaw-2848	705	23	incentives	incentive	NOUN
taxlaw-2848	705	24	seen	see	VERB
taxlaw-2848	705	25	in	in	ADP
taxlaw-2848	705	26	origin	origin	NOUN
taxlaw-2848	705	27	-	-	PUNCT
taxlaw-2848	705	28	based	base	VERB
taxlaw-2848	705	29	systems	system	NOUN
taxlaw-2848	705	30	for	for	ADP
taxlaw-2848	705	31	tax	tax	NOUN
taxlaw-2848	705	32	competition	competition	NOUN
taxlaw-2848	705	33	.	.	PUNCT
taxlaw-2848	706	1	in	in	ADP
taxlaw-2848	706	2	particular	particular	ADJ
taxlaw-2848	706	3	,	,	PUNCT
taxlaw-2848	706	4	in	in	ADP
taxlaw-2848	706	5	an	an	DET
taxlaw-2848	706	6	origin	origin	NOUN
taxlaw-2848	706	7	-	-	PUNCT
taxlaw-2848	706	8	based	base	VERB
taxlaw-2848	706	9	system	system	NOUN
taxlaw-2848	706	10	,	,	PUNCT
taxlaw-2848	706	11	countries	country	NOUN
taxlaw-2848	706	12	have	have	VERB
taxlaw-2848	706	13	an	an	DET
taxlaw-2848	706	14	incentive	incentive	NOUN
taxlaw-2848	706	15	to	to	PART
taxlaw-2848	706	16	lower	lower	VERB
taxlaw-2848	706	17	tax	tax	NOUN
taxlaw-2848	706	18	rates	rate	NOUN
taxlaw-2848	706	19	to	to	PART
taxlaw-2848	706	20	attract	attract	VERB
taxlaw-2848	706	21	businesses	business	NOUN
taxlaw-2848	706	22	that	that	PRON
taxlaw-2848	706	23	have	have	VERB
taxlaw-2848	706	24	mobile	mobile	ADJ
taxlaw-2848	706	25	,	,	PUNCT
taxlaw-2848	706	26	source	source	NOUN
taxlaw-2848	706	27	-	-	PUNCT
taxlaw-2848	706	28	based	base	VERB
taxlaw-2848	706	29	,	,	PUNCT
taxlaw-2848	706	30	inframarginal	inframarginal	ADJ
taxlaw-2848	706	31	returns	return	NOUN
taxlaw-2848	706	32	.	.	PUNCT
taxlaw-2848	707	1	this	this	DET
taxlaw-2848	707	2	incentive	incentive	NOUN
taxlaw-2848	707	3	goes	go	VERB
taxlaw-2848	707	4	away	away	ADV
taxlaw-2848	707	5	with	with	ADP
taxlaw-2848	707	6	a	a	DET
taxlaw-2848	707	7	destination	destination	NOUN
taxlaw-2848	707	8	-	-	PUNCT
taxlaw-2848	707	9	based	base	VERB
taxlaw-2848	707	10	tax	tax	NOUN
taxlaw-2848	707	11	because	because	SCONJ
taxlaw-2848	707	12	the	the	DET
taxlaw-2848	707	13	location	location	NOUN
taxlaw-2848	707	14	of	of	ADP
taxlaw-2848	707	15	production	production	NOUN
taxlaw-2848	707	16	has	have	VERB
taxlaw-2848	707	17	no	no	DET
taxlaw-2848	707	18	effect	effect	NOUN
taxlaw-2848	707	19	on	on	ADP
taxlaw-2848	707	20	the	the	DET
taxlaw-2848	707	21	level	level	NOUN
taxlaw-2848	707	22	of	of	ADP
taxlaw-2848	707	23	the	the	DET
taxlaw-2848	707	24	tax	tax	NOUN
taxlaw-2848	707	25	.	.	PUNCT
taxlaw-2848	708	1	there	there	PRON
taxlaw-2848	708	2	are	be	VERB
taxlaw-2848	708	3	three	three	NUM
taxlaw-2848	708	4	key	key	NOUN
taxlaw-2848	708	5	of	of	ADP
taxlaw-2848	708	6	costs	cost	NOUN
taxlaw-2848	708	7	of	of	ADP
taxlaw-2848	708	8	a	a	DET
taxlaw-2848	708	9	destination	destination	NOUN
taxlaw-2848	708	10	-	-	PUNCT
taxlaw-2848	708	11	based	base	VERB
taxlaw-2848	708	12	system	system	NOUN
taxlaw-2848	708	13	.	.	PUNCT
taxlaw-2848	709	1	the	the	DET
taxlaw-2848	709	2	first	first	ADJ
taxlaw-2848	709	3	,	,	PUNCT
taxlaw-2848	709	4	which	which	PRON
taxlaw-2848	709	5	is	be	AUX
taxlaw-2848	709	6	unique	unique	ADJ
taxlaw-2848	709	7	to	to	ADP
taxlaw-2848	709	8	an	an	DET
taxlaw-2848	709	9	x	x	ADJ
taxlaw-2848	709	10	-	-	ADJ
taxlaw-2848	709	11	tax	tax	ADJ
taxlaw-2848	709	12	structure	structure	NOUN
taxlaw-2848	709	13	like	like	ADP
taxlaw-2848	709	14	the	the	DET
taxlaw-2848	709	15	brady	brady	PROPN
taxlaw-2848	709	16	plan	plan	PROPN
taxlaw-2848	709	17	,	,	PUNCT
taxlaw-2848	709	18	is	be	AUX
taxlaw-2848	709	19	that	that	SCONJ
taxlaw-2848	709	20	border	border	NOUN
taxlaw-2848	709	21	adjustments	adjustment	NOUN
taxlaw-2848	709	22	under	under	ADP
taxlaw-2848	709	23	such	such	DET
taxlaw-2848	709	24	a	a	DET
taxlaw-2848	709	25	structure	structure	NOUN
taxlaw-2848	709	26	may	may	AUX
taxlaw-2848	709	27	be	be	AUX
taxlaw-2848	709	28	contrary	contrary	ADJ
taxlaw-2848	709	29	to	to	ADP
taxlaw-2848	709	30	wto	wto	PROPN
taxlaw-2848	709	31	law	law	NOUN
taxlaw-2848	709	32	.	.	PUNCT
taxlaw-2848	710	1	the	the	DET
taxlaw-2848	710	2	problem	problem	NOUN
taxlaw-2848	710	3	can	can	AUX
taxlaw-2848	710	4	be	be	AUX
taxlaw-2848	710	5	thought	think	VERB
taxlaw-2848	710	6	of	of	ADP
taxlaw-2848	710	7	as	as	ADP
taxlaw-2848	710	8	one	one	NUM
taxlaw-2848	710	9	of	of	ADP
taxlaw-2848	710	10	substance	substance	NOUN
taxlaw-2848	710	11	versus	versus	ADP
taxlaw-2848	710	12	form	form	NOUN
taxlaw-2848	710	13	.	.	PUNCT
taxlaw-2848	711	1	if	if	SCONJ
taxlaw-2848	711	2	the	the	DET
taxlaw-2848	711	3	income	income	NOUN
taxlaw-2848	711	4	tax	tax	NOUN
taxlaw-2848	711	5	elements	element	NOUN
taxlaw-2848	711	6	of	of	ADP
taxlaw-2848	711	7	the	the	DET
taxlaw-2848	711	8	corporate	corporate	ADJ
taxlaw-2848	711	9	tax	tax	NOUN
taxlaw-2848	711	10	discussed	discuss	VERB
taxlaw-2848	711	11	above	above	ADV
taxlaw-2848	711	12	,	,	PUNCT
taxlaw-2848	711	13	such	such	ADJ
taxlaw-2848	711	14	as	as	ADP
taxlaw-2848	711	15	the	the	DET
taxlaw-2848	711	16	non	non	ADJ
taxlaw-2848	711	17	-	-	NOUN
taxlaw-2848	711	18	deductibility	deductibility	NOUN
taxlaw-2848	711	19	of	of	ADP
taxlaw-2848	711	20	land	land	NOUN
taxlaw-2848	711	21	and	and	CCONJ
taxlaw-2848	711	22	inventory	inventory	NOUN
taxlaw-2848	711	23	are	be	AUX
taxlaw-2848	711	24	eliminated	eliminate	VERB
taxlaw-2848	711	25	,	,	PUNCT
taxlaw-2848	711	26	the	the	DET
taxlaw-2848	711	27	substance	substance	NOUN
taxlaw-2848	711	28	of	of	ADP
taxlaw-2848	711	29	the	the	DET
taxlaw-2848	711	30	brady	brady	PROPN
taxlaw-2848	711	31	plan	plan	NOUN
taxlaw-2848	711	32	with	with	ADP
taxlaw-2848	711	33	border	border	NOUN
taxlaw-2848	711	34	adjustments	adjustment	NOUN
taxlaw-2848	711	35	is	be	AUX
taxlaw-2848	711	36	entirely	entirely	ADV
taxlaw-2848	711	37	consistent	consistent	ADJ
taxlaw-2848	711	38	with	with	ADP
taxlaw-2848	711	39	wto	wto	PROPN
taxlaw-2848	711	40	law.49	law.49	NOUN
taxlaw-2848	712	1	it	it	PRON
taxlaw-2848	712	2	is	be	AUX
taxlaw-2848	712	3	effectively	effectively	ADV
taxlaw-2848	712	4	the	the	DET
taxlaw-2848	712	5	same	same	ADJ
taxlaw-2848	712	6	as	as	ADP
taxlaw-2848	712	7	destinationbased	destinationbased	ADJ
taxlaw-2848	712	8	tax	tax	NOUN
taxlaw-2848	712	9	systems	system	NOUN
taxlaw-2848	712	10	used	use	VERB
taxlaw-2848	712	11	throughout	throughout	ADP
taxlaw-2848	712	12	the	the	DET
taxlaw-2848	712	13	world	world	NOUN
taxlaw-2848	712	14	.	.	PUNCT
taxlaw-2848	713	1	the	the	DET
taxlaw-2848	713	2	form	form	NOUN
taxlaw-2848	713	3	,	,	PUNCT
taxlaw-2848	713	4	however	however	ADV
taxlaw-2848	713	5	,	,	PUNCT
taxlaw-2848	713	6	may	may	AUX
taxlaw-2848	713	7	be	be	AUX
taxlaw-2848	713	8	inconsistent	inconsistent	ADJ
taxlaw-2848	713	9	with	with	ADP
taxlaw-2848	713	10	wto	wto	PROPN
taxlaw-2848	713	11	law	law	NOUN
taxlaw-2848	713	12	.	.	PUNCT
taxlaw-2848	714	1	the	the	DET
taxlaw-2848	714	2	legal	legal	ADJ
taxlaw-2848	714	3	question	question	NOUN
taxlaw-2848	714	4	is	be	AUX
taxlaw-2848	714	5	whether	whether	SCONJ
taxlaw-2848	714	6	a	a	DET
taxlaw-2848	714	7	wto	wto	PROPN
taxlaw-2848	714	8	panel	panel	NOUN
taxlaw-2848	714	9	would	would	AUX
taxlaw-2848	714	10	follow	follow	VERB
taxlaw-2848	714	11	the	the	DET
taxlaw-2848	714	12	substance	substance	NOUN
taxlaw-2848	714	13	or	or	CCONJ
taxlaw-2848	714	14	the	the	DET
taxlaw-2848	714	15	form	form	NOUN
taxlaw-2848	714	16	of	of	ADP
taxlaw-2848	714	17	the	the	DET
taxlaw-2848	714	18	law	law	NOUN
taxlaw-2848	714	19	.	.	PUNCT
taxlaw-2848	715	1	the	the	DET
taxlaw-2848	715	2	“	"	PUNCT
taxlaw-2848	715	3	form	form	NOUN
taxlaw-2848	715	4	”	"	PUNCT
taxlaw-2848	715	5	problem	problem	NOUN
taxlaw-2848	715	6	is	be	AUX
taxlaw-2848	715	7	that	that	SCONJ
taxlaw-2848	715	8	under	under	ADP
taxlaw-2848	715	9	the	the	DET
taxlaw-2848	715	10	wto	wto	PROPN
taxlaw-2848	715	11	subsidies	subsidy	NOUN
taxlaw-2848	715	12	and	and	CCONJ
taxlaw-2848	715	13	countervailing	countervail	VERB
taxlaw-2848	715	14	measures	measure	NOUN
taxlaw-2848	715	15	agreement	agreement	NOUN
taxlaw-2848	715	16	,	,	PUNCT
taxlaw-2848	715	17	a	a	DET
taxlaw-2848	715	18	tax	tax	NOUN
taxlaw-2848	715	19	can	can	AUX
taxlaw-2848	715	20	be	be	AUX
taxlaw-2848	715	21	border	border	NOUN
taxlaw-2848	715	22	adjustable	adjustable	ADJ
taxlaw-2848	715	23	only	only	ADV
taxlaw-2848	715	24	if	if	SCONJ
taxlaw-2848	715	25	it	it	PRON
taxlaw-2848	715	26	is	be	AUX
taxlaw-2848	715	27	an	an	DET
taxlaw-2848	715	28	“	"	PUNCT
taxlaw-2848	715	29	indirect	indirect	ADJ
taxlaw-2848	715	30	”	"	PUNCT
taxlaw-2848	715	31	tax	tax	NOUN
taxlaw-2848	715	32	and	and	CCONJ
taxlaw-2848	715	33	not	not	PART
taxlaw-2848	715	34	if	if	SCONJ
taxlaw-2848	715	35	it	it	PRON
taxlaw-2848	715	36	is	be	AUX
taxlaw-2848	715	37	a	a	DET
taxlaw-2848	715	38	“	"	PUNCT
taxlaw-2848	715	39	direct	direct	ADJ
taxlaw-2848	715	40	”	"	PUNCT
taxlaw-2848	715	41	tax	tax	NOUN
taxlaw-2848	715	42	.	.	PUNCT
taxlaw-2848	716	1	a	a	DET
taxlaw-2848	716	2	direct	direct	ADJ
taxlaw-2848	716	3	tax	tax	NOUN
taxlaw-2848	716	4	is	be	AUX
taxlaw-2848	716	5	a	a	DET
taxlaw-2848	716	6	tax	tax	NOUN
taxlaw-2848	716	7	on	on	ADP
taxlaw-2848	716	8	“	"	PUNCT
taxlaw-2848	716	9	wages	wage	NOUN
taxlaw-2848	716	10	,	,	PUNCT
taxlaw-2848	716	11	profits	profit	NOUN
taxlaw-2848	716	12	,	,	PUNCT
taxlaw-2848	716	13	interests	interest	NOUN
taxlaw-2848	716	14	,	,	PUNCT
taxlaw-2848	716	15	rents	rent	NOUN
taxlaw-2848	716	16	,	,	PUNCT
taxlaw-2848	716	17	royalties	royalty	NOUN
taxlaw-2848	716	18	,	,	PUNCT
taxlaw-2848	716	19	and	and	CCONJ
taxlaw-2848	716	20	all	all	DET
taxlaw-2848	716	21	other	other	ADJ
taxlaw-2848	716	22	forms	form	NOUN
taxlaw-2848	716	23	of	of	ADP
taxlaw-2848	716	24	income	income	NOUN
taxlaw-2848	716	25	.	.	PUNCT
taxlaw-2848	716	26	”	"	PUNCT
taxlaw-2848	717	1	an	an	DET
taxlaw-2848	717	2	indirect	indirect	ADJ
taxlaw-2848	717	3	tax	tax	NOUN
taxlaw-2848	717	4	includes	include	VERB
taxlaw-2848	717	5	a	a	DET
taxlaw-2848	717	6	vat	vat	NOUN
taxlaw-2848	717	7	and	and	CCONJ
taxlaw-2848	717	8	all	all	DET
taxlaw-2848	717	9	taxes	taxis	NOUN
taxlaw-2848	717	10	other	other	ADJ
taxlaw-2848	717	11	than	than	ADP
taxlaw-2848	717	12	direct	direct	ADJ
taxlaw-2848	717	13	tax	tax	NOUN
taxlaw-2848	717	14	.	.	PUNCT
taxlaw-2848	718	1	moreover	moreover	ADV
taxlaw-2848	718	2	,	,	PUNCT
taxlaw-2848	718	3	border	border	NOUN
taxlaw-2848	718	4	adjustments	adjustment	NOUN
taxlaw-2848	718	5	for	for	ADP
taxlaw-2848	718	6	an	an	DET
taxlaw-2848	718	7	indirect	indirect	ADJ
taxlaw-2848	718	8	tax	tax	NOUN
taxlaw-2848	718	9	are	be	AUX
taxlaw-2848	718	10	allowed	allow	VERB
taxlaw-2848	718	11	only	only	ADV
taxlaw-2848	718	12	if	if	SCONJ
taxlaw-2848	718	13	they	they	PRON
taxlaw-2848	718	14	do	do	AUX
taxlaw-2848	718	15	not	not	PART
taxlaw-2848	718	16	exceed	exceed	VERB
taxlaw-2848	718	17	the	the	DET
taxlaw-2848	718	18	amount	amount	NOUN
taxlaw-2848	718	19	of	of	ADP
taxlaw-2848	718	20	indirect	indirect	ADJ
taxlaw-2848	718	21	tax	tax	NOUN
taxlaw-2848	718	22	levied	levy	VERB
taxlaw-2848	718	23	on	on	ADP
taxlaw-2848	718	24	like	like	ADP
taxlaw-2848	718	25	products	product	NOUN
taxlaw-2848	718	26	when	when	SCONJ
taxlaw-2848	718	27	sold	sell	VERB
taxlaw-2848	718	28	for	for	ADP
taxlaw-2848	718	29	domestic	domestic	ADJ
taxlaw-2848	718	30	consumption	consumption	NOUN
taxlaw-2848	718	31	.	.	PUNCT
taxlaw-2848	719	1	i	i	PRON
taxlaw-2848	719	2	interpret	interpret	VERB
taxlaw-2848	719	3	this	this	DET
taxlaw-2848	719	4	latter	latter	ADJ
taxlaw-2848	719	5	requirement	requirement	NOUN
taxlaw-2848	719	6	as	as	ADP
taxlaw-2848	719	7	a	a	DET
taxlaw-2848	719	8	requirement	requirement	NOUN
taxlaw-2848	719	9	that	that	SCONJ
taxlaw-2848	719	10	border	border	NOUN
taxlaw-2848	719	11	adjustments	adjustment	NOUN
taxlaw-2848	719	12	are	be	AUX
taxlaw-2848	719	13	accurate	accurate	ADJ
taxlaw-2848	719	14	:	:	PUNCT
taxlaw-2848	719	15	rebates	rebate	NOUN
taxlaw-2848	719	16	on	on	ADP
taxlaw-2848	719	17	exports	export	NOUN
taxlaw-2848	719	18	can	can	AUX
taxlaw-2848	719	19	not	not	PART
taxlaw-2848	719	20	exceed	exceed	VERB
taxlaw-2848	719	21	previously	previously	ADV
taxlaw-2848	719	22	imposed	impose	VERB
taxlaw-2848	719	23	taxes	taxis	NOUN
taxlaw-2848	719	24	and	and	CCONJ
taxlaw-2848	719	25	taxes	taxis	NOUN
taxlaw-2848	719	26	on	on	ADP
taxlaw-2848	719	27	imports	import	NOUN
taxlaw-2848	719	28	can	can	AUX
taxlaw-2848	719	29	not	not	PART
taxlaw-2848	719	30	exceed	exceed	VERB
taxlaw-2848	719	31	taxes	taxis	NOUN
taxlaw-2848	719	32	that	that	PRON
taxlaw-2848	719	33	would	would	AUX
taxlaw-2848	719	34	be	be	AUX
taxlaw-2848	719	35	imposed	impose	VERB
taxlaw-2848	719	36	domestically	domestically	ADV
taxlaw-2848	719	37	.	.	PUNCT
taxlaw-2848	720	1	the	the	DET
taxlaw-2848	720	2	brady	brady	PROPN
taxlaw-2848	720	3	plan	plan	NOUN
taxlaw-2848	720	4	and	and	CCONJ
taxlaw-2848	720	5	similar	similar	ADJ
taxlaw-2848	720	6	plans	plan	NOUN
taxlaw-2848	720	7	like	like	ADP
taxlaw-2848	720	8	the	the	DET
taxlaw-2848	720	9	x	x	NOUN
taxlaw-2848	720	10	-	-	NOUN
taxlaw-2848	720	11	tax	tax	NOUN
taxlaw-2848	720	12	,	,	PUNCT
taxlaw-2848	720	13	look	look	VERB
taxlaw-2848	720	14	like	like	ADP
taxlaw-2848	720	15	a	a	DET
taxlaw-2848	720	16	vat	vat	NOUN
taxlaw-2848	720	17	,	,	PUNCT
taxlaw-2848	720	18	which	which	PRON
taxlaw-2848	720	19	is	be	AUX
taxlaw-2848	720	20	an	an	DET
taxlaw-2848	720	21	indirect	indirect	ADJ
taxlaw-2848	720	22	tax	tax	NOUN
taxlaw-2848	720	23	,	,	PUNCT
taxlaw-2848	720	24	except	except	SCONJ
taxlaw-2848	720	25	that	that	SCONJ
taxlaw-2848	720	26	they	they	PRON
taxlaw-2848	720	27	have	have	AUX
taxlaw-2848	720	28	a	a	DET
taxlaw-2848	720	29	deduction	deduction	NOUN
taxlaw-2848	720	30	for	for	ADP
taxlaw-2848	720	31	wages	wage	NOUN
taxlaw-2848	720	32	at	at	ADP
taxlaw-2848	720	33	the	the	DET
taxlaw-2848	720	34	business	business	NOUN
taxlaw-2848	720	35	level	level	NOUN
taxlaw-2848	720	36	and	and	CCONJ
taxlaw-2848	720	37	tax	tax	NOUN
taxlaw-2848	720	38	wages	wage	NOUN
taxlaw-2848	720	39	to	to	ADP
taxlaw-2848	720	40	individuals	individual	NOUN
taxlaw-2848	720	41	.	.	PUNCT
taxlaw-2848	721	1	the	the	DET
taxlaw-2848	721	2	question	question	NOUN
taxlaw-2848	721	3	is	be	AUX
taxlaw-2848	721	4	whether	whether	SCONJ
taxlaw-2848	721	5	this	this	DET
taxlaw-2848	721	6	treatment	treatment	NOUN
taxlaw-2848	721	7	of	of	ADP
taxlaw-2848	721	8	wages	wage	NOUN
taxlaw-2848	721	9	makes	make	VERB
taxlaw-2848	721	10	the	the	DET
taxlaw-2848	721	11	brady	brady	PROPN
taxlaw-2848	721	12	plan	plan	VERB
taxlaw-2848	721	13	a	a	DET
taxlaw-2848	721	14	direct	direct	ADJ
taxlaw-2848	721	15	tax	tax	NOUN
taxlaw-2848	721	16	.	.	PUNCT
taxlaw-2848	722	1	there	there	PRON
taxlaw-2848	722	2	seems	seem	VERB
taxlaw-2848	722	3	to	to	PART
taxlaw-2848	722	4	be	be	AUX
taxlaw-2848	722	5	little	little	ADJ
taxlaw-2848	722	6	or	or	CCONJ
taxlaw-2848	722	7	no	no	PRON
taxlaw-2848	722	8	jurisprudence	jurisprudence	NOUN
taxlaw-2848	722	9	giving	give	VERB
taxlaw-2848	722	10	further	further	ADJ
taxlaw-2848	722	11	meaning	meaning	NOUN
taxlaw-2848	722	12	to	to	ADP
taxlaw-2848	722	13	these	these	DET
taxlaw-2848	722	14	terms	term	NOUN
taxlaw-2848	722	15	,	,	PUNCT
taxlaw-2848	722	16	and	and	CCONJ
taxlaw-2848	722	17	there	there	PRON
taxlaw-2848	722	18	are	be	VERB
taxlaw-2848	722	19	no	no	DET
taxlaw-2848	722	20	tax	tax	NOUN
taxlaw-2848	722	21	systems	system	NOUN
taxlaw-2848	722	22	like	like	ADP
taxlaw-2848	722	23	the	the	DET
taxlaw-2848	722	24	brady	brady	PROPN
taxlaw-2848	722	25	plan	plan	NOUN
taxlaw-2848	722	26	or	or	CCONJ
taxlaw-2848	722	27	the	the	DET
taxlaw-2848	722	28	xtax	xtax	NOUN
taxlaw-2848	722	29	to	to	PART
taxlaw-2848	722	30	use	use	VERB
taxlaw-2848	722	31	as	as	ADP
taxlaw-2848	722	32	a	a	DET
taxlaw-2848	722	33	comparison	comparison	NOUN
taxlaw-2848	722	34	.	.	PUNCT
taxlaw-2848	723	1	many	many	ADJ
taxlaw-2848	723	2	commentators	commentator	NOUN
taxlaw-2848	723	3	,	,	PUNCT
taxlaw-2848	723	4	however	however	ADV
taxlaw-2848	723	5	,	,	PUNCT
taxlaw-2848	723	6	believe	believe	VERB
taxlaw-2848	723	7	that	that	SCONJ
taxlaw-2848	723	8	the	the	DET
taxlaw-2848	723	9	best	good	ADJ
taxlaw-2848	723	10	reading	reading	NOUN
taxlaw-2848	723	11	of	of	ADP
taxlaw-2848	723	12	these	these	DET
taxlaw-2848	723	13	terms	term	NOUN
taxlaw-2848	723	14	is	be	AUX
taxlaw-2848	723	15	that	that	SCONJ
taxlaw-2848	723	16	the	the	DET
taxlaw-2848	723	17	brady	brady	PROPN
taxlaw-2848	723	18	plan	plan	NOUN
taxlaw-2848	723	19	would	would	AUX
taxlaw-2848	723	20	be	be	AUX
taxlaw-2848	723	21	a	a	DET
taxlaw-2848	723	22	direct	direct	ADJ
taxlaw-2848	723	23	tax	tax	NOUN
taxlaw-2848	723	24	,	,	PUNCT
taxlaw-2848	723	25	ineligible	ineligible	ADJ
taxlaw-2848	723	26	for	for	ADP
taxlaw-2848	723	27	border	border	NOUN
taxlaw-2848	723	28	adjustments	adjustment	NOUN
taxlaw-2848	723	29	.	.	PUNCT
taxlaw-2848	724	1	49	49	NUM
taxlaw-2848	724	2	if	if	SCONJ
taxlaw-2848	724	3	these	these	DET
taxlaw-2848	724	4	elements	element	NOUN
taxlaw-2848	724	5	are	be	AUX
taxlaw-2848	724	6	retained	retain	VERB
taxlaw-2848	724	7	,	,	PUNCT
taxlaw-2848	724	8	it	it	PRON
taxlaw-2848	724	9	is	be	AUX
taxlaw-2848	724	10	hard	hard	ADJ
taxlaw-2848	724	11	to	to	PART
taxlaw-2848	724	12	see	see	VERB
taxlaw-2848	724	13	how	how	SCONJ
taxlaw-2848	724	14	border	border	NOUN
taxlaw-2848	724	15	adjustments	adjustment	NOUN
taxlaw-2848	724	16	would	would	AUX
taxlaw-2848	724	17	be	be	AUX
taxlaw-2848	724	18	consistent	consistent	ADJ
taxlaw-2848	724	19	with	with	ADP
taxlaw-2848	724	20	the	the	DET
taxlaw-2848	724	21	wto	wto	PROPN
taxlaw-2848	724	22	.	.	PUNCT
taxlaw-2848	725	1	210	210	NUM
taxlaw-2848	725	2	columbia	columbia	PROPN
taxlaw-2848	725	3	journal	journal	PROPN
taxlaw-2848	725	4	of	of	ADP
taxlaw-2848	725	5	tax	tax	NOUN
taxlaw-2848	725	6	law	law	NOUN
taxlaw-2848	726	1	[	[	X
taxlaw-2848	726	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	726	3	one	one	NUM
taxlaw-2848	726	4	reason	reason	NOUN
taxlaw-2848	726	5	why	why	SCONJ
taxlaw-2848	726	6	commentators	commentator	NOUN
taxlaw-2848	726	7	believe	believe	VERB
taxlaw-2848	726	8	that	that	SCONJ
taxlaw-2848	726	9	the	the	DET
taxlaw-2848	726	10	brady	brady	PROPN
taxlaw-2848	726	11	plan	plan	NOUN
taxlaw-2848	726	12	would	would	AUX
taxlaw-2848	726	13	be	be	AUX
taxlaw-2848	726	14	a	a	DET
taxlaw-2848	726	15	direct	direct	ADJ
taxlaw-2848	726	16	tax	tax	NOUN
taxlaw-2848	726	17	is	be	AUX
taxlaw-2848	726	18	that	that	SCONJ
taxlaw-2848	726	19	because	because	SCONJ
taxlaw-2848	726	20	of	of	ADP
taxlaw-2848	726	21	the	the	DET
taxlaw-2848	726	22	wage	wage	NOUN
taxlaw-2848	726	23	deduction	deduction	NOUN
taxlaw-2848	726	24	,	,	PUNCT
taxlaw-2848	726	25	border	border	NOUN
taxlaw-2848	726	26	adjustments	adjustment	NOUN
taxlaw-2848	726	27	would	would	AUX
taxlaw-2848	726	28	be	be	AUX
taxlaw-2848	726	29	inaccurate	inaccurate	ADJ
taxlaw-2848	726	30	.	.	PUNCT
taxlaw-2848	727	1	they	they	PRON
taxlaw-2848	727	2	could	could	AUX
taxlaw-2848	727	3	exceed	exceed	VERB
taxlaw-2848	727	4	the	the	DET
taxlaw-2848	727	5	indirect	indirect	ADJ
taxlaw-2848	727	6	tax	tax	NOUN
taxlaw-2848	727	7	levied	levy	VERB
taxlaw-2848	727	8	on	on	ADP
taxlaw-2848	727	9	like	like	ADP
taxlaw-2848	727	10	products	product	NOUN
taxlaw-2848	727	11	when	when	SCONJ
taxlaw-2848	727	12	sold	sell	VERB
taxlaw-2848	727	13	domestically	domestically	ADV
taxlaw-2848	727	14	.	.	PUNCT
taxlaw-2848	728	1	although	although	SCONJ
taxlaw-2848	728	2	the	the	DET
taxlaw-2848	728	3	accuracy	accuracy	NOUN
taxlaw-2848	728	4	requirement	requirement	NOUN
taxlaw-2848	728	5	is	be	AUX
taxlaw-2848	728	6	distinct	distinct	ADJ
taxlaw-2848	728	7	from	from	ADP
taxlaw-2848	728	8	the	the	DET
taxlaw-2848	728	9	“	"	PUNCT
taxlaw-2848	728	10	indirect	indirect	ADJ
taxlaw-2848	728	11	”	"	PUNCT
taxlaw-2848	728	12	requirement	requirement	NOUN
taxlaw-2848	728	13	,	,	PUNCT
taxlaw-2848	728	14	the	the	DET
taxlaw-2848	728	15	two	two	NUM
taxlaw-2848	728	16	are	be	AUX
taxlaw-2848	728	17	likely	likely	ADV
taxlaw-2848	728	18	related	relate	VERB
taxlaw-2848	728	19	:	:	PUNCT
taxlaw-2848	728	20	the	the	DET
taxlaw-2848	728	21	inaccuracy	inaccuracy	NOUN
taxlaw-2848	728	22	of	of	ADP
taxlaw-2848	728	23	the	the	DET
taxlaw-2848	728	24	border	border	NOUN
taxlaw-2848	728	25	adjustments	adjustment	NOUN
taxlaw-2848	728	26	arises	arise	VERB
taxlaw-2848	728	27	because	because	SCONJ
taxlaw-2848	728	28	the	the	DET
taxlaw-2848	728	29	tax	tax	NOUN
taxlaw-2848	728	30	is	be	AUX
taxlaw-2848	728	31	not	not	PART
taxlaw-2848	728	32	purely	purely	ADV
taxlaw-2848	728	33	at	at	ADP
taxlaw-2848	728	34	the	the	DET
taxlaw-2848	728	35	business	business	NOUN
taxlaw-2848	728	36	level	level	NOUN
taxlaw-2848	728	37	.	.	PUNCT
taxlaw-2848	729	1	to	to	PART
taxlaw-2848	729	2	illustrate	illustrate	VERB
taxlaw-2848	729	3	why	why	SCONJ
taxlaw-2848	729	4	border	border	NOUN
taxlaw-2848	729	5	adjustments	adjustment	NOUN
taxlaw-2848	729	6	would	would	AUX
taxlaw-2848	729	7	be	be	AUX
taxlaw-2848	729	8	inaccurate	inaccurate	ADJ
taxlaw-2848	729	9	,	,	PUNCT
taxlaw-2848	729	10	consider	consider	VERB
taxlaw-2848	729	11	our	our	PRON
taxlaw-2848	729	12	retailer	retailer	NOUN
taxlaw-2848	729	13	who	who	PRON
taxlaw-2848	729	14	sells	sell	VERB
taxlaw-2848	729	15	the	the	DET
taxlaw-2848	729	16	widget	widget	NOUN
taxlaw-2848	729	17	for	for	ADP
taxlaw-2848	729	18	$	$	SYM
taxlaw-2848	729	19	100	100	NUM
taxlaw-2848	729	20	to	to	ADP
taxlaw-2848	729	21	a	a	DET
taxlaw-2848	729	22	foreign	foreign	ADJ
taxlaw-2848	729	23	consumer	consumer	NOUN
taxlaw-2848	729	24	.	.	PUNCT
taxlaw-2848	730	1	the	the	DET
taxlaw-2848	730	2	retailer	retailer	NOUN
taxlaw-2848	730	3	deducts	deduct	VERB
taxlaw-2848	730	4	$	$	SYM
taxlaw-2848	730	5	70	70	NUM
taxlaw-2848	730	6	and	and	CCONJ
taxlaw-2848	730	7	gets	get	VERB
taxlaw-2848	730	8	a	a	DET
taxlaw-2848	730	9	rebate	rebate	NOUN
taxlaw-2848	730	10	of	of	ADP
taxlaw-2848	730	11	$	$	SYM
taxlaw-2848	730	12	14	14	NUM
taxlaw-2848	730	13	.	.	PUNCT
taxlaw-2848	731	1	the	the	DET
taxlaw-2848	731	2	manufacturer	manufacturer	NOUN
taxlaw-2848	731	3	that	that	PRON
taxlaw-2848	731	4	sold	sell	VERB
taxlaw-2848	731	5	the	the	DET
taxlaw-2848	731	6	good	good	NOUN
taxlaw-2848	731	7	to	to	ADP
taxlaw-2848	731	8	the	the	DET
taxlaw-2848	731	9	retailer	retailer	NOUN
taxlaw-2848	731	10	,	,	PUNCT
taxlaw-2848	731	11	however	however	ADV
taxlaw-2848	731	12	,	,	PUNCT
taxlaw-2848	731	13	has	have	VERB
taxlaw-2848	731	14	a	a	DET
taxlaw-2848	731	15	tax	tax	NOUN
taxlaw-2848	731	16	base	base	NOUN
taxlaw-2848	731	17	of	of	ADP
taxlaw-2848	731	18	only	only	ADV
taxlaw-2848	731	19	$	$	SYM
taxlaw-2848	731	20	20	20	NUM
taxlaw-2848	731	21	:	:	PUNCT
taxlaw-2848	731	22	it	it	PRON
taxlaw-2848	731	23	has	have	VERB
taxlaw-2848	731	24	$	$	SYM
taxlaw-2848	731	25	70	70	NUM
taxlaw-2848	731	26	of	of	ADP
taxlaw-2848	731	27	receipts	receipt	NOUN
taxlaw-2848	731	28	and	and	CCONJ
taxlaw-2848	731	29	$	$	SYM
taxlaw-2848	731	30	50	50	NUM
taxlaw-2848	731	31	of	of	ADP
taxlaw-2848	731	32	labor	labor	NOUN
taxlaw-2848	731	33	costs	cost	NOUN
taxlaw-2848	731	34	.	.	PUNCT
taxlaw-2848	732	1	it	it	PRON
taxlaw-2848	732	2	pays	pay	VERB
taxlaw-2848	732	3	a	a	DET
taxlaw-2848	732	4	tax	tax	NOUN
taxlaw-2848	732	5	of	of	ADP
taxlaw-2848	732	6	$	$	SYM
taxlaw-2848	732	7	4	4	NUM
taxlaw-2848	732	8	.	.	PUNCT
taxlaw-2848	733	1	the	the	DET
taxlaw-2848	733	2	$	$	SYM
taxlaw-2848	733	3	50	50	NUM
taxlaw-2848	733	4	of	of	ADP
taxlaw-2848	733	5	labor	labor	NOUN
taxlaw-2848	733	6	costs	cost	NOUN
taxlaw-2848	733	7	are	be	AUX
taxlaw-2848	733	8	taxed	tax	VERB
taxlaw-2848	733	9	to	to	ADP
taxlaw-2848	733	10	the	the	DET
taxlaw-2848	733	11	wage	wage	NOUN
taxlaw-2848	733	12	earners	earner	NOUN
taxlaw-2848	733	13	.	.	PUNCT
taxlaw-2848	734	1	the	the	DET
taxlaw-2848	734	2	wage	wage	NOUN
taxlaw-2848	734	3	earners	earner	NOUN
taxlaw-2848	734	4	,	,	PUNCT
taxlaw-2848	734	5	however	however	ADV
taxlaw-2848	734	6	,	,	PUNCT
taxlaw-2848	734	7	do	do	AUX
taxlaw-2848	734	8	not	not	PART
taxlaw-2848	734	9	necessary	necessary	ADJ
taxlaw-2848	734	10	pay	pay	VERB
taxlaw-2848	734	11	$	$	SYM
taxlaw-2848	734	12	10	10	NUM
taxlaw-2848	734	13	in	in	ADP
taxlaw-2848	734	14	tax	tax	NOUN
taxlaw-2848	734	15	.	.	PUNCT
taxlaw-2848	735	1	depending	depend	VERB
taxlaw-2848	735	2	on	on	ADP
taxlaw-2848	735	3	their	their	PRON
taxlaw-2848	735	4	rates	rate	NOUN
taxlaw-2848	735	5	,	,	PUNCT
taxlaw-2848	735	6	they	they	PRON
taxlaw-2848	735	7	may	may	AUX
taxlaw-2848	735	8	pay	pay	VERB
taxlaw-2848	735	9	more	more	ADJ
taxlaw-2848	735	10	than	than	ADP
taxlaw-2848	735	11	that	that	PRON
taxlaw-2848	735	12	or	or	CCONJ
taxlaw-2848	735	13	less	less	ADJ
taxlaw-2848	735	14	.	.	PUNCT
taxlaw-2848	736	1	if	if	SCONJ
taxlaw-2848	736	2	they	they	PRON
taxlaw-2848	736	3	pay	pay	VERB
taxlaw-2848	736	4	less	less	ADJ
taxlaw-2848	736	5	,	,	PUNCT
taxlaw-2848	736	6	the	the	DET
taxlaw-2848	736	7	retailer	retailer	NOUN
taxlaw-2848	736	8	’s	’s	PART
taxlaw-2848	736	9	border	border	NOUN
taxlaw-2848	736	10	adjustment	adjustment	NOUN
taxlaw-2848	736	11	of	of	ADP
taxlaw-2848	736	12	$	$	SYM
taxlaw-2848	736	13	14	14	NUM
taxlaw-2848	736	14	exceeds	exceed	VERB
taxlaw-2848	736	15	the	the	DET
taxlaw-2848	736	16	taxes	taxis	NOUN
taxlaw-2848	736	17	paid	pay	VERB
taxlaw-2848	736	18	at	at	ADP
taxlaw-2848	736	19	prior	prior	ADJ
taxlaw-2848	736	20	levels	level	NOUN
taxlaw-2848	736	21	of	of	ADP
taxlaw-2848	736	22	production	production	NOUN
taxlaw-2848	736	23	.	.	PUNCT
taxlaw-2848	737	1	moreover	moreover	ADV
taxlaw-2848	737	2	,	,	PUNCT
taxlaw-2848	737	3	because	because	SCONJ
taxlaw-2848	737	4	only	only	ADV
taxlaw-2848	737	5	indirect	indirect	ADJ
taxlaw-2848	737	6	taxes	taxis	NOUN
taxlaw-2848	737	7	count	count	VERB
taxlaw-2848	737	8	when	when	SCONJ
taxlaw-2848	737	9	computing	computing	NOUN
taxlaw-2848	737	10	accuracy	accuracy	NOUN
taxlaw-2848	737	11	,	,	PUNCT
taxlaw-2848	737	12	and	and	CCONJ
taxlaw-2848	737	13	because	because	SCONJ
taxlaw-2848	737	14	the	the	DET
taxlaw-2848	737	15	wage	wage	NOUN
taxlaw-2848	737	16	tax	tax	NOUN
taxlaw-2848	737	17	is	be	AUX
taxlaw-2848	737	18	not	not	PART
taxlaw-2848	737	19	an	an	DET
taxlaw-2848	737	20	indirect	indirect	ADJ
taxlaw-2848	737	21	tax	tax	NOUN
taxlaw-2848	737	22	,	,	PUNCT
taxlaw-2848	737	23	there	there	PRON
taxlaw-2848	737	24	has	have	AUX
taxlaw-2848	737	25	only	only	ADV
taxlaw-2848	737	26	been	be	AUX
taxlaw-2848	737	27	a	a	DET
taxlaw-2848	737	28	$	$	SYM
taxlaw-2848	737	29	4	4	NUM
taxlaw-2848	737	30	indirect	indirect	ADJ
taxlaw-2848	737	31	tax	tax	NOUN
taxlaw-2848	737	32	on	on	ADP
taxlaw-2848	737	33	the	the	DET
taxlaw-2848	737	34	good	good	NOUN
taxlaw-2848	737	35	even	even	ADV
taxlaw-2848	737	36	though	though	SCONJ
taxlaw-2848	737	37	the	the	DET
taxlaw-2848	737	38	rebate	rebate	NOUN
taxlaw-2848	737	39	is	be	AUX
taxlaw-2848	737	40	$	$	SYM
taxlaw-2848	737	41	14	14	NUM
taxlaw-2848	737	42	,	,	PUNCT
taxlaw-2848	737	43	clearly	clearly	ADV
taxlaw-2848	737	44	violating	violate	VERB
taxlaw-2848	737	45	the	the	DET
taxlaw-2848	737	46	accuracy	accuracy	NOUN
taxlaw-2848	737	47	requirement	requirement	NOUN
taxlaw-2848	737	48	.	.	PUNCT
taxlaw-2848	738	1	this	this	DET
taxlaw-2848	738	2	argument	argument	NOUN
taxlaw-2848	738	3	,	,	PUNCT
taxlaw-2848	738	4	however	however	ADV
taxlaw-2848	738	5	,	,	PUNCT
taxlaw-2848	738	6	is	be	AUX
taxlaw-2848	738	7	purely	purely	ADV
taxlaw-2848	738	8	formal	formal	ADJ
taxlaw-2848	738	9	rather	rather	ADV
taxlaw-2848	738	10	than	than	ADP
taxlaw-2848	738	11	substantive	substantive	ADJ
taxlaw-2848	738	12	because	because	SCONJ
taxlaw-2848	738	13	we	we	PRON
taxlaw-2848	738	14	can	can	AUX
taxlaw-2848	738	15	just	just	ADV
taxlaw-2848	738	16	change	change	VERB
taxlaw-2848	738	17	the	the	DET
taxlaw-2848	738	18	labels	label	NOUN
taxlaw-2848	738	19	without	without	ADP
taxlaw-2848	738	20	changing	change	VERB
taxlaw-2848	738	21	the	the	DET
taxlaw-2848	738	22	tax	tax	NOUN
taxlaw-2848	738	23	that	that	PRON
taxlaw-2848	738	24	is	be	AUX
taxlaw-2848	738	25	levied	levy	VERB
taxlaw-2848	738	26	and	and	CCONJ
taxlaw-2848	738	27	make	make	VERB
taxlaw-2848	738	28	the	the	DET
taxlaw-2848	738	29	system	system	NOUN
taxlaw-2848	738	30	unquestionably	unquestionably	ADV
taxlaw-2848	738	31	legal	legal	ADJ
taxlaw-2848	738	32	.	.	PUNCT
taxlaw-2848	739	1	suppose	suppose	VERB
taxlaw-2848	739	2	that	that	SCONJ
taxlaw-2848	739	3	instead	instead	ADV
taxlaw-2848	739	4	of	of	ADP
taxlaw-2848	739	5	giving	give	VERB
taxlaw-2848	739	6	businesses	business	NOUN
taxlaw-2848	739	7	a	a	DET
taxlaw-2848	739	8	deduction	deduction	NOUN
taxlaw-2848	739	9	for	for	ADP
taxlaw-2848	739	10	wages	wage	NOUN
taxlaw-2848	739	11	and	and	CCONJ
taxlaw-2848	739	12	salaries	salary	NOUN
taxlaw-2848	739	13	and	and	CCONJ
taxlaw-2848	739	14	taxing	tax	VERB
taxlaw-2848	739	15	workers	worker	NOUN
taxlaw-2848	739	16	on	on	ADP
taxlaw-2848	739	17	their	their	PRON
taxlaw-2848	739	18	wages	wage	NOUN
taxlaw-2848	739	19	and	and	CCONJ
taxlaw-2848	739	20	salaries	salary	NOUN
taxlaw-2848	739	21	,	,	PUNCT
taxlaw-2848	739	22	we	we	PRON
taxlaw-2848	739	23	instead	instead	ADV
taxlaw-2848	739	24	imposed	impose	VERB
taxlaw-2848	739	25	a	a	DET
taxlaw-2848	739	26	normal	normal	ADJ
taxlaw-2848	739	27	vat	vat	NOUN
taxlaw-2848	739	28	,	,	PUNCT
taxlaw-2848	739	29	with	with	ADP
taxlaw-2848	739	30	no	no	DET
taxlaw-2848	739	31	deduction	deduction	NOUN
taxlaw-2848	739	32	for	for	ADP
taxlaw-2848	739	33	wages	wage	NOUN
taxlaw-2848	739	34	.	.	PUNCT
taxlaw-2848	740	1	wage	wage	NOUN
taxlaw-2848	740	2	income	income	NOUN
taxlaw-2848	740	3	would	would	AUX
taxlaw-2848	740	4	then	then	ADV
taxlaw-2848	740	5	be	be	AUX
taxlaw-2848	740	6	taxed	tax	VERB
taxlaw-2848	740	7	at	at	ADP
taxlaw-2848	740	8	the	the	DET
taxlaw-2848	740	9	flat	flat	ADJ
taxlaw-2848	740	10	vat	vat	NOUN
taxlaw-2848	740	11	rate	rate	NOUN
taxlaw-2848	740	12	rather	rather	ADV
taxlaw-2848	740	13	than	than	ADP
taxlaw-2848	740	14	the	the	DET
taxlaw-2848	740	15	desired	desire	VERB
taxlaw-2848	740	16	progressive	progressive	ADJ
taxlaw-2848	740	17	rates	rate	NOUN
taxlaw-2848	740	18	.	.	PUNCT
taxlaw-2848	741	1	this	this	DET
taxlaw-2848	741	2	vat	vat	NOUN
taxlaw-2848	741	3	could	could	AUX
taxlaw-2848	741	4	clearly	clearly	ADV
taxlaw-2848	741	5	be	be	AUX
taxlaw-2848	741	6	border	border	NOUN
taxlaw-2848	741	7	adjustable	adjustable	ADJ
taxlaw-2848	741	8	because	because	SCONJ
taxlaw-2848	741	9	it	it	PRON
taxlaw-2848	741	10	is	be	AUX
taxlaw-2848	741	11	an	an	DET
taxlaw-2848	741	12	indirect	indirect	ADJ
taxlaw-2848	741	13	tax	tax	NOUN
taxlaw-2848	741	14	and	and	CCONJ
taxlaw-2848	741	15	the	the	DET
taxlaw-2848	741	16	border	border	NOUN
taxlaw-2848	741	17	adjustment	adjustment	NOUN
taxlaw-2848	741	18	would	would	AUX
taxlaw-2848	741	19	be	be	AUX
taxlaw-2848	741	20	accurate	accurate	ADJ
taxlaw-2848	741	21	.	.	PUNCT
taxlaw-2848	742	1	to	to	PART
taxlaw-2848	742	2	make	make	VERB
taxlaw-2848	742	3	the	the	DET
taxlaw-2848	742	4	taxation	taxation	NOUN
taxlaw-2848	742	5	of	of	ADP
taxlaw-2848	742	6	wage	wage	NOUN
taxlaw-2848	742	7	income	income	NOUN
taxlaw-2848	742	8	progressive	progressive	ADJ
taxlaw-2848	742	9	,	,	PUNCT
taxlaw-2848	742	10	we	we	PRON
taxlaw-2848	742	11	can	can	AUX
taxlaw-2848	742	12	add	add	VERB
taxlaw-2848	742	13	a	a	DET
taxlaw-2848	742	14	tax	tax	NOUN
taxlaw-2848	742	15	credit	credit	NOUN
taxlaw-2848	742	16	for	for	ADP
taxlaw-2848	742	17	low	low	ADJ
taxlaw-2848	742	18	-	-	PUNCT
taxlaw-2848	742	19	income	income	NOUN
taxlaw-2848	742	20	workers	worker	NOUN
taxlaw-2848	742	21	which	which	PRON
taxlaw-2848	742	22	offsets	offset	VERB
taxlaw-2848	742	23	the	the	DET
taxlaw-2848	742	24	vat	vat	NOUN
taxlaw-2848	742	25	in	in	ADP
taxlaw-2848	742	26	the	the	DET
taxlaw-2848	742	27	desired	desire	VERB
taxlaw-2848	742	28	amounts	amount	NOUN
taxlaw-2848	742	29	,	,	PUNCT
taxlaw-2848	742	30	and	and	CCONJ
taxlaw-2848	742	31	,	,	PUNCT
taxlaw-2848	742	32	for	for	ADP
taxlaw-2848	742	33	high	high	ADJ
taxlaw-2848	742	34	-	-	PUNCT
taxlaw-2848	742	35	income	income	NOUN
taxlaw-2848	742	36	workers	worker	NOUN
taxlaw-2848	742	37	(	(	PUNCT
taxlaw-2848	742	38	if	if	SCONJ
taxlaw-2848	742	39	their	their	PRON
taxlaw-2848	742	40	marginal	marginal	ADJ
taxlaw-2848	742	41	tax	tax	NOUN
taxlaw-2848	742	42	rate	rate	NOUN
taxlaw-2848	742	43	on	on	ADP
taxlaw-2848	742	44	wages	wage	NOUN
taxlaw-2848	742	45	exceeds	exceed	VERB
taxlaw-2848	742	46	the	the	DET
taxlaw-2848	742	47	vat	vat	NOUN
taxlaw-2848	742	48	rate	rate	NOUN
taxlaw-2848	742	49	)	)	PUNCT
taxlaw-2848	742	50	,	,	PUNCT
taxlaw-2848	742	51	impose	impose	VERB
taxlaw-2848	742	52	a	a	DET
taxlaw-2848	742	53	tax	tax	NOUN
taxlaw-2848	742	54	on	on	ADP
taxlaw-2848	742	55	those	those	DET
taxlaw-2848	742	56	wages	wage	NOUN
taxlaw-2848	742	57	to	to	PART
taxlaw-2848	742	58	make	make	VERB
taxlaw-2848	742	59	up	up	ADP
taxlaw-2848	742	60	the	the	DET
taxlaw-2848	742	61	difference	difference	NOUN
taxlaw-2848	742	62	.	.	PUNCT
taxlaw-2848	743	1	for	for	ADP
taxlaw-2848	743	2	example	example	NOUN
taxlaw-2848	743	3	,	,	PUNCT
taxlaw-2848	743	4	if	if	SCONJ
taxlaw-2848	743	5	the	the	DET
taxlaw-2848	743	6	vat	vat	NOUN
taxlaw-2848	743	7	rate	rate	NOUN
taxlaw-2848	743	8	is	be	AUX
taxlaw-2848	743	9	20	20	NUM
taxlaw-2848	743	10	%	%	NOUN
taxlaw-2848	743	11	and	and	CCONJ
taxlaw-2848	743	12	we	we	PRON
taxlaw-2848	743	13	want	want	VERB
taxlaw-2848	743	14	high	high	ADJ
taxlaw-2848	743	15	-	-	PUNCT
taxlaw-2848	743	16	wage	wage	NOUN
taxlaw-2848	743	17	earners	earner	NOUN
taxlaw-2848	743	18	to	to	PART
taxlaw-2848	743	19	pay	pay	VERB
taxlaw-2848	743	20	33	33	NUM
taxlaw-2848	743	21	%	%	NOUN
taxlaw-2848	743	22	,	,	PUNCT
taxlaw-2848	743	23	we	we	PRON
taxlaw-2848	743	24	could	could	AUX
taxlaw-2848	743	25	impose	impose	VERB
taxlaw-2848	743	26	a	a	DET
taxlaw-2848	743	27	tax	tax	NOUN
taxlaw-2848	743	28	rate	rate	NOUN
taxlaw-2848	743	29	of	of	ADP
taxlaw-2848	743	30	16.25	16.25	NUM
taxlaw-2848	743	31	%	%	NOUN
taxlaw-2848	743	32	on	on	ADP
taxlaw-2848	743	33	their	their	PRON
taxlaw-2848	743	34	wages	wage	NOUN
taxlaw-2848	743	35	.	.	PUNCT
taxlaw-2848	744	1	the	the	DET
taxlaw-2848	744	2	corporation	corporation	NOUN
taxlaw-2848	744	3	would	would	AUX
taxlaw-2848	744	4	pay	pay	VERB
taxlaw-2848	744	5	them	they	PRON
taxlaw-2848	744	6	$	$	SYM
taxlaw-2848	744	7	80	80	NUM
taxlaw-2848	744	8	after	after	ADP
taxlaw-2848	744	9	paying	pay	VERB
taxlaw-2848	744	10	the	the	DET
taxlaw-2848	744	11	20	20	NUM
taxlaw-2848	744	12	%	%	NOUN
taxlaw-2848	744	13	tax	tax	NOUN
taxlaw-2848	744	14	.	.	PUNCT
taxlaw-2848	745	1	a	a	DET
taxlaw-2848	745	2	16.25	16.25	NUM
taxlaw-2848	745	3	%	%	NOUN
taxlaw-2848	745	4	tax	tax	NOUN
taxlaw-2848	745	5	on	on	ADP
taxlaw-2848	745	6	the	the	DET
taxlaw-2848	745	7	$	$	SYM
taxlaw-2848	745	8	80	80	NUM
taxlaw-2848	745	9	of	of	ADP
taxlaw-2848	745	10	wages	wage	NOUN
taxlaw-2848	745	11	would	would	AUX
taxlaw-2848	745	12	be	be	AUX
taxlaw-2848	745	13	$	$	SYM
taxlaw-2848	745	14	13	13	NUM
taxlaw-2848	745	15	,	,	PUNCT
taxlaw-2848	745	16	so	so	CCONJ
taxlaw-2848	745	17	the	the	DET
taxlaw-2848	745	18	total	total	ADJ
taxlaw-2848	745	19	tax	tax	NOUN
taxlaw-2848	745	20	would	would	AUX
taxlaw-2848	745	21	be	be	AUX
taxlaw-2848	745	22	$	$	SYM
taxlaw-2848	745	23	33	33	NUM
taxlaw-2848	745	24	,	,	PUNCT
taxlaw-2848	745	25	or	or	CCONJ
taxlaw-2848	745	26	33	33	NUM
taxlaw-2848	745	27	%	%	NOUN
taxlaw-2848	745	28	as	as	SCONJ
taxlaw-2848	745	29	desired	desire	VERB
taxlaw-2848	745	30	.	.	PUNCT
taxlaw-2848	746	1	similarly	similarly	ADV
taxlaw-2848	746	2	,	,	PUNCT
taxlaw-2848	746	3	we	we	PRON
taxlaw-2848	746	4	could	could	AUX
taxlaw-2848	746	5	offer	offer	VERB
taxlaw-2848	746	6	low	low	ADJ
taxlaw-2848	746	7	-	-	PUNCT
taxlaw-2848	746	8	wage	wage	NOUN
taxlaw-2848	746	9	workers	worker	NOUN
taxlaw-2848	746	10	a	a	DET
taxlaw-2848	746	11	credit	credit	NOUN
taxlaw-2848	746	12	,	,	PUNCT
taxlaw-2848	746	13	such	such	ADJ
taxlaw-2848	746	14	as	as	ADP
taxlaw-2848	746	15	an	an	DET
taxlaw-2848	746	16	expanded	expand	VERB
taxlaw-2848	746	17	earned	earn	VERB
taxlaw-2848	746	18	income	income	NOUN
taxlaw-2848	746	19	tax	tax	NOUN
taxlaw-2848	746	20	credit	credit	NOUN
taxlaw-2848	746	21	or	or	CCONJ
taxlaw-2848	746	22	an	an	DET
taxlaw-2848	746	23	offset	offset	NOUN
taxlaw-2848	746	24	to	to	ADP
taxlaw-2848	746	25	payroll	payroll	NOUN
taxlaw-2848	746	26	taxes	taxis	NOUN
taxlaw-2848	746	27	,	,	PUNCT
taxlaw-2848	746	28	to	to	PART
taxlaw-2848	746	29	give	give	VERB
taxlaw-2848	746	30	them	they	PRON
taxlaw-2848	746	31	the	the	DET
taxlaw-2848	746	32	required	require	VERB
taxlaw-2848	746	33	combined	combined	ADJ
taxlaw-2848	746	34	tax	tax	NOUN
taxlaw-2848	746	35	rate	rate	NOUN
taxlaw-2848	746	36	.	.	PUNCT
taxlaw-2848	747	1	this	this	DET
taxlaw-2848	747	2	labor	labor	NOUN
taxlaw-2848	747	3	income	income	NOUN
taxlaw-2848	747	4	tax	tax	NOUN
taxlaw-2848	747	5	/	/	SYM
taxlaw-2848	747	6	credit	credit	NOUN
taxlaw-2848	747	7	system	system	NOUN
taxlaw-2848	747	8	would	would	AUX
taxlaw-2848	747	9	be	be	AUX
taxlaw-2848	747	10	2017	2017	NUM
taxlaw-2848	747	11	]	]	PUNCT
taxlaw-2848	747	12	a	a	DET
taxlaw-2848	747	13	guide	guide	NOUN
taxlaw-2848	747	14	to	to	ADP
taxlaw-2848	747	15	the	the	DET
taxlaw-2848	747	16	gop	gop	PROPN
taxlaw-2848	747	17	tax	tax	NOUN
taxlaw-2848	747	18	plan	plan	NOUN
taxlaw-2848	747	19	211	211	NUM
taxlaw-2848	747	20	entirely	entirely	ADV
taxlaw-2848	747	21	separate	separate	ADJ
taxlaw-2848	747	22	from	from	ADP
taxlaw-2848	747	23	the	the	DET
taxlaw-2848	747	24	vat	vat	NOUN
taxlaw-2848	747	25	.	.	PUNCT
taxlaw-2848	748	1	it	it	PRON
taxlaw-2848	748	2	would	would	AUX
taxlaw-2848	748	3	,	,	PUNCT
taxlaw-2848	748	4	therefore	therefore	ADV
taxlaw-2848	748	5	,	,	PUNCT
taxlaw-2848	748	6	not	not	PART
taxlaw-2848	748	7	affect	affect	VERB
taxlaw-2848	748	8	the	the	DET
taxlaw-2848	748	9	border	border	NOUN
taxlaw-2848	748	10	-	-	PUNCT
taxlaw-2848	748	11	adjustability	adjustability	NOUN
taxlaw-2848	748	12	of	of	ADP
taxlaw-2848	748	13	the	the	DET
taxlaw-2848	748	14	vat	vat	NOUN
taxlaw-2848	748	15	.	.	PUNCT
taxlaw-2848	749	1	it	it	PRON
taxlaw-2848	749	2	is	be	AUX
taxlaw-2848	749	3	simply	simply	ADV
taxlaw-2848	749	4	a	a	DET
taxlaw-2848	749	5	separate	separate	ADJ
taxlaw-2848	749	6	,	,	PUNCT
taxlaw-2848	749	7	progressive	progressive	ADJ
taxlaw-2848	749	8	wage	wage	NOUN
taxlaw-2848	749	9	tax	tax	NOUN
taxlaw-2848	749	10	.	.	PUNCT
taxlaw-2848	750	1	this	this	PRON
taxlaw-2848	750	2	is	be	AUX
taxlaw-2848	750	3	how	how	SCONJ
taxlaw-2848	750	4	european	european	ADJ
taxlaw-2848	750	5	systems	system	NOUN
taxlaw-2848	750	6	work	work	VERB
taxlaw-2848	750	7	.	.	PUNCT
taxlaw-2848	751	1	they	they	PRON
taxlaw-2848	751	2	have	have	VERB
taxlaw-2848	751	3	flat	flat	ADJ
taxlaw-2848	751	4	rate	rate	NOUN
taxlaw-2848	751	5	,	,	PUNCT
taxlaw-2848	751	6	border	border	NOUN
taxlaw-2848	751	7	-	-	PUNCT
taxlaw-2848	751	8	adjustable	adjustable	ADJ
taxlaw-2848	751	9	vats	vat	NOUN
taxlaw-2848	751	10	and	and	CCONJ
taxlaw-2848	751	11	separate	separate	ADJ
taxlaw-2848	751	12	progressive	progressive	ADJ
taxlaw-2848	751	13	income	income	NOUN
taxlaw-2848	751	14	taxes	taxis	NOUN
taxlaw-2848	751	15	.	.	PUNCT
taxlaw-2848	752	1	under	under	ADP
taxlaw-2848	752	2	the	the	DET
taxlaw-2848	752	3	x	x	NOUN
taxlaw-2848	752	4	-	-	NOUN
taxlaw-2848	752	5	tax	tax	NOUN
taxlaw-2848	752	6	and	and	CCONJ
taxlaw-2848	752	7	the	the	DET
taxlaw-2848	752	8	brady	brady	PROPN
taxlaw-2848	752	9	plan	plan	PROPN
taxlaw-2848	752	10	,	,	PUNCT
taxlaw-2848	752	11	the	the	DET
taxlaw-2848	752	12	two	two	NUM
taxlaw-2848	752	13	systems	system	NOUN
taxlaw-2848	752	14	are	be	AUX
taxlaw-2848	752	15	combined	combine	VERB
taxlaw-2848	752	16	because	because	SCONJ
taxlaw-2848	752	17	of	of	ADP
taxlaw-2848	752	18	the	the	DET
taxlaw-2848	752	19	wage	wage	NOUN
taxlaw-2848	752	20	deduction	deduction	NOUN
taxlaw-2848	752	21	at	at	ADP
taxlaw-2848	752	22	the	the	DET
taxlaw-2848	752	23	business	business	NOUN
taxlaw-2848	752	24	level	level	NOUN
taxlaw-2848	752	25	and	and	CCONJ
taxlaw-2848	752	26	matching	match	VERB
taxlaw-2848	752	27	inclusion	inclusion	NOUN
taxlaw-2848	752	28	to	to	ADP
taxlaw-2848	752	29	workers	worker	NOUN
taxlaw-2848	752	30	.	.	PUNCT
taxlaw-2848	753	1	it	it	PRON
taxlaw-2848	753	2	is	be	AUX
taxlaw-2848	753	3	only	only	ADV
taxlaw-2848	753	4	because	because	SCONJ
taxlaw-2848	753	5	the	the	DET
taxlaw-2848	753	6	two	two	NUM
taxlaw-2848	753	7	system	system	NOUN
taxlaw-2848	753	8	are	be	AUX
taxlaw-2848	753	9	combined	combine	VERB
taxlaw-2848	753	10	that	that	SCONJ
taxlaw-2848	753	11	there	there	PRON
taxlaw-2848	753	12	is	be	VERB
taxlaw-2848	753	13	an	an	DET
taxlaw-2848	753	14	issue	issue	NOUN
taxlaw-2848	753	15	of	of	ADP
taxlaw-2848	753	16	wto	wto	PROPN
taxlaw-2848	753	17	legality	legality	NOUN
taxlaw-2848	753	18	,	,	PUNCT
taxlaw-2848	753	19	but	but	CCONJ
taxlaw-2848	753	20	this	this	PRON
taxlaw-2848	753	21	is	be	AUX
taxlaw-2848	753	22	a	a	DET
taxlaw-2848	753	23	mere	mere	ADJ
taxlaw-2848	753	24	formality	formality	NOUN
taxlaw-2848	753	25	rather	rather	ADV
taxlaw-2848	753	26	than	than	ADP
taxlaw-2848	753	27	a	a	DET
taxlaw-2848	753	28	substantive	substantive	ADJ
taxlaw-2848	753	29	difference	difference	NOUN
taxlaw-2848	753	30	.	.	PUNCT
taxlaw-2848	754	1	the	the	DET
taxlaw-2848	754	2	question	question	NOUN
taxlaw-2848	754	3	,	,	PUNCT
taxlaw-2848	754	4	therefore	therefore	ADV
taxlaw-2848	754	5	,	,	PUNCT
taxlaw-2848	754	6	is	be	AUX
taxlaw-2848	754	7	whether	whether	SCONJ
taxlaw-2848	754	8	the	the	DET
taxlaw-2848	754	9	substance	substance	NOUN
taxlaw-2848	754	10	of	of	ADP
taxlaw-2848	754	11	the	the	DET
taxlaw-2848	754	12	brady	brady	PROPN
taxlaw-2848	754	13	plan	plan	NOUN
taxlaw-2848	754	14	should	should	AUX
taxlaw-2848	754	15	prevail	prevail	VERB
taxlaw-2848	754	16	or	or	CCONJ
taxlaw-2848	754	17	its	its	PRON
taxlaw-2848	754	18	form	form	NOUN
taxlaw-2848	754	19	.	.	PUNCT
taxlaw-2848	755	1	i	i	PRON
taxlaw-2848	755	2	am	be	AUX
taxlaw-2848	755	3	not	not	PART
taxlaw-2848	755	4	sufficiently	sufficiently	ADV
taxlaw-2848	755	5	expert	expert	ADJ
taxlaw-2848	755	6	in	in	ADP
taxlaw-2848	755	7	wto	wto	PROPN
taxlaw-2848	755	8	jurisprudence	jurisprudence	NOUN
taxlaw-2848	755	9	to	to	PART
taxlaw-2848	755	10	have	have	VERB
taxlaw-2848	755	11	a	a	DET
taxlaw-2848	755	12	view	view	NOUN
taxlaw-2848	755	13	on	on	ADP
taxlaw-2848	755	14	the	the	DET
taxlaw-2848	755	15	likelihood	likelihood	NOUN
taxlaw-2848	755	16	of	of	ADP
taxlaw-2848	755	17	success	success	NOUN
taxlaw-2848	755	18	.	.	PUNCT
taxlaw-2848	756	1	some	some	DET
taxlaw-2848	756	2	authors	author	NOUN
taxlaw-2848	756	3	conclude	conclude	VERB
taxlaw-2848	756	4	that	that	SCONJ
taxlaw-2848	756	5	the	the	DET
taxlaw-2848	756	6	border	border	NOUN
taxlaw-2848	756	7	adjustments	adjustment	NOUN
taxlaw-2848	756	8	would	would	AUX
taxlaw-2848	756	9	not	not	PART
taxlaw-2848	756	10	be	be	AUX
taxlaw-2848	756	11	allowed	allow	VERB
taxlaw-2848	756	12	under	under	ADP
taxlaw-2848	756	13	the	the	DET
taxlaw-2848	756	14	wto	wto	PROPN
taxlaw-2848	756	15	rules	rule	NOUN
taxlaw-2848	756	16	,	,	PUNCT
taxlaw-2848	756	17	but	but	CCONJ
taxlaw-2848	756	18	these	these	DET
taxlaw-2848	756	19	authors	author	NOUN
taxlaw-2848	756	20	rely	rely	VERB
taxlaw-2848	756	21	on	on	ADP
taxlaw-2848	756	22	the	the	DET
taxlaw-2848	756	23	formal	formal	ADJ
taxlaw-2848	756	24	structure	structure	NOUN
taxlaw-2848	756	25	of	of	ADP
taxlaw-2848	756	26	the	the	DET
taxlaw-2848	756	27	plan.50	plan.50	PROPN
taxlaw-2848	756	28	to	to	PART
taxlaw-2848	756	29	get	get	VERB
taxlaw-2848	756	30	a	a	DET
taxlaw-2848	756	31	sense	sense	NOUN
taxlaw-2848	756	32	of	of	ADP
taxlaw-2848	756	33	the	the	DET
taxlaw-2848	756	34	risks	risk	NOUN
taxlaw-2848	756	35	,	,	PUNCT
taxlaw-2848	756	36	it	it	PRON
taxlaw-2848	756	37	would	would	AUX
taxlaw-2848	756	38	be	be	AUX
taxlaw-2848	756	39	nice	nice	ADJ
taxlaw-2848	756	40	to	to	PART
taxlaw-2848	756	41	have	have	VERB
taxlaw-2848	756	42	a	a	DET
taxlaw-2848	756	43	better	well	ADJ
taxlaw-2848	756	44	understanding	understanding	NOUN
taxlaw-2848	756	45	of	of	ADP
taxlaw-2848	756	46	whether	whether	SCONJ
taxlaw-2848	756	47	,	,	PUNCT
taxlaw-2848	756	48	and	and	CCONJ
taxlaw-2848	756	49	when	when	SCONJ
taxlaw-2848	756	50	,	,	PUNCT
taxlaw-2848	756	51	the	the	DET
taxlaw-2848	756	52	wto	wto	PROPN
taxlaw-2848	756	53	is	be	AUX
taxlaw-2848	756	54	able	able	ADJ
taxlaw-2848	756	55	to	to	PART
taxlaw-2848	756	56	look	look	VERB
taxlaw-2848	756	57	at	at	ADP
taxlaw-2848	756	58	the	the	DET
taxlaw-2848	756	59	substance	substance	NOUN
taxlaw-2848	756	60	of	of	ADP
taxlaw-2848	756	61	a	a	DET
taxlaw-2848	756	62	law	law	NOUN
taxlaw-2848	756	63	rather	rather	ADV
taxlaw-2848	756	64	than	than	ADP
taxlaw-2848	756	65	its	its	PRON
taxlaw-2848	756	66	formal	formal	ADJ
taxlaw-2848	756	67	rules	rule	NOUN
taxlaw-2848	756	68	.	.	PUNCT
taxlaw-2848	757	1	there	there	PRON
taxlaw-2848	757	2	is	be	VERB
taxlaw-2848	757	3	nothing	nothing	PRON
taxlaw-2848	757	4	in	in	ADP
taxlaw-2848	757	5	the	the	DET
taxlaw-2848	757	6	brady	brady	PROPN
taxlaw-2848	757	7	plan	plan	NOUN
taxlaw-2848	757	8	that	that	PRON
taxlaw-2848	757	9	violates	violate	VERB
taxlaw-2848	757	10	the	the	DET
taxlaw-2848	757	11	substantive	substantive	ADJ
taxlaw-2848	757	12	goals	goal	NOUN
taxlaw-2848	757	13	of	of	ADP
taxlaw-2848	757	14	the	the	DET
taxlaw-2848	757	15	wto	wto	PROPN
taxlaw-2848	757	16	.	.	PUNCT
taxlaw-2848	758	1	rather	rather	ADV
taxlaw-2848	758	2	than	than	ADP
taxlaw-2848	758	3	confronting	confront	VERB
taxlaw-2848	758	4	the	the	DET
taxlaw-2848	758	5	wto	wto	PROPN
taxlaw-2848	758	6	and	and	CCONJ
taxlaw-2848	758	7	having	have	VERB
taxlaw-2848	758	8	to	to	PART
taxlaw-2848	758	9	make	make	VERB
taxlaw-2848	758	10	legal	legal	ADJ
taxlaw-2848	758	11	arguments	argument	NOUN
taxlaw-2848	758	12	about	about	ADP
taxlaw-2848	758	13	substance	substance	NOUN
taxlaw-2848	758	14	versus	versus	ADP
taxlaw-2848	758	15	form	form	NOUN
taxlaw-2848	758	16	,	,	PUNCT
taxlaw-2848	758	17	we	we	PRON
taxlaw-2848	758	18	could	could	AUX
taxlaw-2848	758	19	simply	simply	ADV
taxlaw-2848	758	20	adopt	adopt	VERB
taxlaw-2848	758	21	the	the	DET
taxlaw-2848	758	22	vat	vat	NOUN
taxlaw-2848	758	23	/	/	SYM
taxlaw-2848	758	24	wage	wage	NOUN
taxlaw-2848	758	25	tax	tax	NOUN
taxlaw-2848	758	26	structure	structure	NOUN
taxlaw-2848	758	27	suggested	suggest	VERB
taxlaw-2848	758	28	above	above	ADV
taxlaw-2848	758	29	.	.	PUNCT
taxlaw-2848	759	1	for	for	ADP
taxlaw-2848	759	2	reasons	reason	NOUN
taxlaw-2848	759	3	that	that	PRON
taxlaw-2848	759	4	are	be	AUX
taxlaw-2848	759	5	unclear	unclear	ADJ
taxlaw-2848	759	6	to	to	ADP
taxlaw-2848	759	7	me	i	PRON
taxlaw-2848	759	8	,	,	PUNCT
taxlaw-2848	759	9	however	however	ADV
taxlaw-2848	759	10	,	,	PUNCT
taxlaw-2848	759	11	actually	actually	ADV
taxlaw-2848	759	12	adopting	adopt	VERB
taxlaw-2848	759	13	a	a	DET
taxlaw-2848	759	14	vat	vat	NOUN
taxlaw-2848	759	15	seems	seem	VERB
taxlaw-2848	759	16	to	to	PART
taxlaw-2848	759	17	be	be	AUX
taxlaw-2848	759	18	politically	politically	ADV
taxlaw-2848	759	19	untenable	untenable	ADJ
taxlaw-2848	759	20	even	even	ADV
taxlaw-2848	759	21	though	though	ADV
taxlaw-2848	759	22	,	,	PUNCT
taxlaw-2848	759	23	a	a	PRON
taxlaw-2848	759	24	just	just	ADV
taxlaw-2848	759	25	demonstrated	demonstrate	VERB
taxlaw-2848	759	26	,	,	PUNCT
taxlaw-2848	759	27	there	there	PRON
taxlaw-2848	759	28	is	be	VERB
taxlaw-2848	759	29	no	no	DET
taxlaw-2848	759	30	economic	economic	ADJ
taxlaw-2848	759	31	difference	difference	NOUN
taxlaw-2848	759	32	between	between	ADP
taxlaw-2848	759	33	what	what	PRON
taxlaw-2848	759	34	is	be	AUX
taxlaw-2848	759	35	going	going	AUX
taxlaw-2848	759	36	proposed	propose	VERB
taxlaw-2848	759	37	in	in	ADP
taxlaw-2848	759	38	the	the	DET
taxlaw-2848	759	39	brady	brady	PROPN
taxlaw-2848	759	40	plan	plan	NOUN
taxlaw-2848	759	41	and	and	CCONJ
taxlaw-2848	759	42	the	the	DET
taxlaw-2848	759	43	modification	modification	NOUN
taxlaw-2848	759	44	just	just	ADV
taxlaw-2848	759	45	described	describe	VERB
taxlaw-2848	759	46	.	.	PUNCT
taxlaw-2848	760	1	an	an	DET
taxlaw-2848	760	2	alternative	alternative	NOUN
taxlaw-2848	760	3	is	be	AUX
taxlaw-2848	760	4	to	to	PART
taxlaw-2848	760	5	modify	modify	VERB
taxlaw-2848	760	6	the	the	DET
taxlaw-2848	760	7	labels	label	NOUN
taxlaw-2848	760	8	in	in	ADP
taxlaw-2848	760	9	the	the	DET
taxlaw-2848	760	10	brady	brady	PROPN
taxlaw-2848	760	11	plan	plan	NOUN
taxlaw-2848	760	12	to	to	PART
taxlaw-2848	760	13	increase	increase	VERB
taxlaw-2848	760	14	the	the	DET
taxlaw-2848	760	15	likelihood	likelihood	NOUN
taxlaw-2848	760	16	of	of	ADP
taxlaw-2848	760	17	compliance	compliance	NOUN
taxlaw-2848	760	18	while	while	SCONJ
taxlaw-2848	760	19	not	not	PART
taxlaw-2848	760	20	formally	formally	ADV
taxlaw-2848	760	21	adopting	adopt	VERB
taxlaw-2848	760	22	a	a	DET
taxlaw-2848	760	23	vat	vat	NOUN
taxlaw-2848	760	24	.	.	PUNCT
taxlaw-2848	761	1	for	for	ADP
taxlaw-2848	761	2	example	example	NOUN
taxlaw-2848	761	3	,	,	PUNCT
taxlaw-2848	761	4	we	we	PRON
taxlaw-2848	761	5	could	could	AUX
taxlaw-2848	761	6	retain	retain	VERB
taxlaw-2848	761	7	the	the	DET
taxlaw-2848	761	8	current	current	ADJ
taxlaw-2848	761	9	structure	structure	NOUN
taxlaw-2848	761	10	but	but	CCONJ
taxlaw-2848	761	11	require	require	VERB
taxlaw-2848	761	12	wage	wage	NOUN
taxlaw-2848	761	13	withholding	withholding	NOUN
taxlaw-2848	761	14	at	at	ADP
taxlaw-2848	761	15	the	the	DET
taxlaw-2848	761	16	corporate	corporate	ADJ
taxlaw-2848	761	17	rate	rate	NOUN
taxlaw-2848	761	18	,	,	PUNCT
taxlaw-2848	761	19	rather	rather	ADV
taxlaw-2848	761	20	than	than	ADP
taxlaw-2848	761	21	setting	set	VERB
taxlaw-2848	761	22	wage	wage	NOUN
taxlaw-2848	761	23	withholding	withholding	NOUN
taxlaw-2848	761	24	based	base	VERB
taxlaw-2848	761	25	on	on	ADP
taxlaw-2848	761	26	each	each	DET
taxlaw-2848	761	27	individual	individual	NOUN
taxlaw-2848	761	28	’s	’s	PART
taxlaw-2848	761	29	tax	tax	NOUN
taxlaw-2848	761	30	rate	rate	NOUN
taxlaw-2848	761	31	.	.	PUNCT
taxlaw-2848	762	1	in	in	ADP
taxlaw-2848	762	2	our	our	PRON
taxlaw-2848	762	3	example	example	NOUN
taxlaw-2848	762	4	,	,	PUNCT
taxlaw-2848	762	5	if	if	SCONJ
taxlaw-2848	762	6	wage	wage	NOUN
taxlaw-2848	762	7	withholding	withholding	NOUN
taxlaw-2848	762	8	were	be	AUX
taxlaw-2848	762	9	mandatory	mandatory	ADJ
taxlaw-2848	762	10	and	and	CCONJ
taxlaw-2848	762	11	always	always	ADV
taxlaw-2848	762	12	at	at	ADP
taxlaw-2848	762	13	a	a	DET
taxlaw-2848	762	14	20	20	NUM
taxlaw-2848	762	15	%	%	NOUN
taxlaw-2848	762	16	rate	rate	NOUN
taxlaw-2848	762	17	,	,	PUNCT
taxlaw-2848	762	18	the	the	DET
taxlaw-2848	762	19	manufacturer	manufacturer	NOUN
taxlaw-2848	762	20	in	in	ADP
taxlaw-2848	762	21	the	the	DET
taxlaw-2848	762	22	example	example	NOUN
taxlaw-2848	762	23	would	would	AUX
taxlaw-2848	762	24	have	have	AUX
taxlaw-2848	762	25	remitted	remit	VERB
taxlaw-2848	762	26	$	$	SYM
taxlaw-2848	762	27	14	14	NUM
taxlaw-2848	762	28	in	in	ADP
taxlaw-2848	762	29	tax	tax	NOUN
taxlaw-2848	762	30	,	,	PUNCT
taxlaw-2848	762	31	so	so	CCONJ
taxlaw-2848	762	32	the	the	DET
taxlaw-2848	762	33	retailer	retailer	NOUN
taxlaw-2848	762	34	’s	’s	PART
taxlaw-2848	762	35	rebate	rebate	NOUN
taxlaw-2848	762	36	will	will	AUX
taxlaw-2848	762	37	match	match	VERB
taxlaw-2848	762	38	tax	tax	NOUN
taxlaw-2848	762	39	remittance	remittance	NOUN
taxlaw-2848	762	40	at	at	ADP
taxlaw-2848	762	41	prior	prior	ADJ
taxlaw-2848	762	42	levels	level	NOUN
taxlaw-2848	762	43	of	of	ADP
taxlaw-2848	762	44	production	production	NOUN
taxlaw-2848	762	45	.	.	PUNCT
taxlaw-2848	763	1	in	in	ADP
taxlaw-2848	763	2	effect	effect	NOUN
taxlaw-2848	763	3	,	,	PUNCT
taxlaw-2848	763	4	corporations	corporation	NOUN
taxlaw-2848	763	5	would	would	AUX
taxlaw-2848	763	6	be	be	AUX
taxlaw-2848	763	7	required	require	VERB
taxlaw-2848	763	8	to	to	PART
taxlaw-2848	763	9	remit	remit	VERB
taxlaw-2848	763	10	as	as	ADP
taxlaw-2848	763	11	taxes	taxis	NOUN
taxlaw-2848	763	12	the	the	DET
taxlaw-2848	763	13	same	same	ADJ
taxlaw-2848	763	14	amount	amount	NOUN
taxlaw-2848	763	15	that	that	PRON
taxlaw-2848	763	16	they	they	PRON
taxlaw-2848	763	17	would	would	AUX
taxlaw-2848	763	18	remit	remit	VERB
taxlaw-2848	763	19	under	under	ADP
taxlaw-2848	763	20	a	a	DET
taxlaw-2848	763	21	vat	vat	NOUN
taxlaw-2848	763	22	,	,	PUNCT
taxlaw-2848	763	23	without	without	ADP
taxlaw-2848	763	24	exception	exception	NOUN
taxlaw-2848	763	25	.	.	PUNCT
taxlaw-2848	764	1	the	the	DET
taxlaw-2848	764	2	50	50	NUM
taxlaw-2848	764	3	avi	avi	PROPN
taxlaw-2848	764	4	-	-	PUNCT
taxlaw-2848	764	5	yonah	yonah	PROPN
taxlaw-2848	764	6	&	&	CCONJ
taxlaw-2848	764	7	clausing	clausing	PROPN
taxlaw-2848	764	8	,	,	PUNCT
taxlaw-2848	764	9	supra	supra	PROPN
taxlaw-2848	764	10	note	note	NOUN
taxlaw-2848	764	11	4	4	NUM
taxlaw-2848	764	12	.	.	SYM
taxlaw-2848	764	13	212	212	NUM
taxlaw-2848	764	14	columbia	columbia	PROPN
taxlaw-2848	764	15	journal	journal	PROPN
taxlaw-2848	764	16	of	of	ADP
taxlaw-2848	764	17	tax	tax	NOUN
taxlaw-2848	764	18	law	law	NOUN
taxlaw-2848	765	1	[	[	X
taxlaw-2848	765	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	765	3	only	only	ADJ
taxlaw-2848	765	4	difference	difference	NOUN
taxlaw-2848	765	5	is	be	AUX
taxlaw-2848	765	6	that	that	SCONJ
taxlaw-2848	765	7	a	a	DET
taxlaw-2848	765	8	portion	portion	NOUN
taxlaw-2848	765	9	of	of	ADP
taxlaw-2848	765	10	the	the	DET
taxlaw-2848	765	11	remittance	remittance	NOUN
taxlaw-2848	765	12	is	be	AUX
taxlaw-2848	765	13	called	call	VERB
taxlaw-2848	765	14	a	a	DET
taxlaw-2848	765	15	withholding	withholding	NOUN
taxlaw-2848	765	16	tax	tax	NOUN
taxlaw-2848	765	17	rather	rather	ADV
taxlaw-2848	765	18	than	than	ADP
taxlaw-2848	765	19	a	a	DET
taxlaw-2848	765	20	corporate	corporate	ADJ
taxlaw-2848	765	21	tax.51	tax.51	PRON
taxlaw-2848	765	22	the	the	DET
taxlaw-2848	765	23	second	second	ADJ
taxlaw-2848	765	24	cost	cost	NOUN
taxlaw-2848	765	25	of	of	ADP
taxlaw-2848	765	26	border	border	NOUN
taxlaw-2848	765	27	adjustments	adjustment	NOUN
taxlaw-2848	765	28	is	be	AUX
taxlaw-2848	765	29	the	the	DET
taxlaw-2848	765	30	cost	cost	NOUN
taxlaw-2848	765	31	of	of	ADP
taxlaw-2848	765	32	uncertainty	uncertainty	NOUN
taxlaw-2848	765	33	about	about	ADP
taxlaw-2848	765	34	currency	currency	NOUN
taxlaw-2848	765	35	adjustments	adjustment	NOUN
taxlaw-2848	765	36	.	.	PUNCT
taxlaw-2848	766	1	recall	recall	VERB
taxlaw-2848	766	2	that	that	SCONJ
taxlaw-2848	766	3	the	the	DET
taxlaw-2848	766	4	switch	switch	NOUN
taxlaw-2848	766	5	from	from	ADP
taxlaw-2848	766	6	current	current	ADJ
taxlaw-2848	766	7	law	law	NOUN
taxlaw-2848	766	8	to	to	ADP
taxlaw-2848	766	9	a	a	DET
taxlaw-2848	766	10	destination	destination	NOUN
taxlaw-2848	766	11	-	-	PUNCT
taxlaw-2848	766	12	based	base	VERB
taxlaw-2848	766	13	system	system	NOUN
taxlaw-2848	766	14	requires	require	VERB
taxlaw-2848	766	15	the	the	DET
taxlaw-2848	766	16	dollar	dollar	NOUN
taxlaw-2848	766	17	to	to	PART
taxlaw-2848	766	18	appreciate	appreciate	VERB
taxlaw-2848	766	19	.	.	PUNCT
taxlaw-2848	767	1	consider	consider	VERB
taxlaw-2848	767	2	for	for	ADP
taxlaw-2848	767	3	example	example	NOUN
taxlaw-2848	767	4	,	,	PUNCT
taxlaw-2848	767	5	an	an	DET
taxlaw-2848	767	6	importer	importer	NOUN
taxlaw-2848	767	7	who	who	PRON
taxlaw-2848	767	8	currently	currently	ADV
taxlaw-2848	767	9	buys	buy	VERB
taxlaw-2848	767	10	goods	good	NOUN
taxlaw-2848	767	11	from	from	ADP
taxlaw-2848	767	12	abroad	abroad	ADV
taxlaw-2848	767	13	for	for	ADP
taxlaw-2848	767	14	$	$	SYM
taxlaw-2848	767	15	95	95	NUM
taxlaw-2848	767	16	and	and	CCONJ
taxlaw-2848	767	17	sells	sell	VERB
taxlaw-2848	767	18	them	they	PRON
taxlaw-2848	767	19	domestically	domestically	ADV
taxlaw-2848	767	20	for	for	ADP
taxlaw-2848	767	21	$	$	SYM
taxlaw-2848	767	22	100	100	NUM
taxlaw-2848	767	23	,	,	PUNCT
taxlaw-2848	767	24	making	make	VERB
taxlaw-2848	767	25	a	a	DET
taxlaw-2848	767	26	$	$	SYM
taxlaw-2848	767	27	5	5	NUM
taxlaw-2848	767	28	profit	profit	NOUN
taxlaw-2848	767	29	.	.	PUNCT
taxlaw-2848	768	1	under	under	ADP
taxlaw-2848	768	2	current	current	ADJ
taxlaw-2848	768	3	law	law	NOUN
taxlaw-2848	768	4	,	,	PUNCT
taxlaw-2848	768	5	it	it	PRON
taxlaw-2848	768	6	can	can	AUX
taxlaw-2848	768	7	offset	offset	VERB
taxlaw-2848	768	8	the	the	DET
taxlaw-2848	768	9	$	$	SYM
taxlaw-2848	768	10	95	95	NUM
taxlaw-2848	768	11	of	of	ADP
taxlaw-2848	768	12	costs	cost	NOUN
taxlaw-2848	768	13	against	against	ADP
taxlaw-2848	768	14	its	its	PRON
taxlaw-2848	768	15	$	$	SYM
taxlaw-2848	768	16	100	100	NUM
taxlaw-2848	768	17	receipts	receipt	NOUN
taxlaw-2848	768	18	and	and	CCONJ
taxlaw-2848	768	19	pay	pay	VERB
taxlaw-2848	768	20	tax	tax	NOUN
taxlaw-2848	768	21	on	on	ADP
taxlaw-2848	768	22	the	the	DET
taxlaw-2848	768	23	net	net	NOUN
taxlaw-2848	768	24	.	.	PUNCT
taxlaw-2848	769	1	if	if	SCONJ
taxlaw-2848	769	2	the	the	DET
taxlaw-2848	769	3	tax	tax	NOUN
taxlaw-2848	769	4	rate	rate	NOUN
taxlaw-2848	769	5	is	be	AUX
taxlaw-2848	769	6	20	20	NUM
taxlaw-2848	769	7	%	%	NOUN
taxlaw-2848	769	8	,	,	PUNCT
taxlaw-2848	769	9	the	the	DET
taxlaw-2848	769	10	importer	importer	NOUN
taxlaw-2848	769	11	is	be	AUX
taxlaw-2848	769	12	left	leave	VERB
taxlaw-2848	769	13	with	with	ADP
taxlaw-2848	769	14	$	$	SYM
taxlaw-2848	769	15	4	4	NUM
taxlaw-2848	769	16	.	.	PUNCT
taxlaw-2848	770	1	with	with	ADP
taxlaw-2848	770	2	a	a	DET
taxlaw-2848	770	3	destination	destination	NOUN
taxlaw-2848	770	4	-	-	PUNCT
taxlaw-2848	770	5	based	base	VERB
taxlaw-2848	770	6	system	system	NOUN
taxlaw-2848	770	7	,	,	PUNCT
taxlaw-2848	770	8	it	it	PRON
taxlaw-2848	770	9	would	would	AUX
taxlaw-2848	770	10	not	not	PART
taxlaw-2848	770	11	be	be	AUX
taxlaw-2848	770	12	able	able	ADJ
taxlaw-2848	770	13	to	to	PART
taxlaw-2848	770	14	deduct	deduct	VERB
taxlaw-2848	770	15	the	the	DET
taxlaw-2848	770	16	$	$	SYM
taxlaw-2848	770	17	95	95	NUM
taxlaw-2848	770	18	cost	cost	NOUN
taxlaw-2848	770	19	of	of	ADP
taxlaw-2848	770	20	import	import	NOUN
taxlaw-2848	770	21	and	and	CCONJ
taxlaw-2848	770	22	it	it	PRON
taxlaw-2848	770	23	would	would	AUX
taxlaw-2848	770	24	owe	owe	VERB
taxlaw-2848	770	25	$	$	SYM
taxlaw-2848	770	26	20	20	NUM
taxlaw-2848	770	27	of	of	ADP
taxlaw-2848	770	28	tax	tax	NOUN
taxlaw-2848	770	29	on	on	ADP
taxlaw-2848	770	30	its	its	PRON
taxlaw-2848	770	31	$	$	SYM
taxlaw-2848	770	32	100	100	NUM
taxlaw-2848	770	33	receipt	receipt	NOUN
taxlaw-2848	770	34	.	.	PUNCT
taxlaw-2848	771	1	if	if	SCONJ
taxlaw-2848	771	2	nothing	nothing	PRON
taxlaw-2848	771	3	changed	change	VERB
taxlaw-2848	771	4	,	,	PUNCT
taxlaw-2848	771	5	the	the	DET
taxlaw-2848	771	6	tax	tax	NOUN
taxlaw-2848	771	7	would	would	AUX
taxlaw-2848	771	8	greatly	greatly	ADV
taxlaw-2848	771	9	exceed	exceed	VERB
taxlaw-2848	771	10	its	its	PRON
taxlaw-2848	771	11	profits	profit	NOUN
taxlaw-2848	771	12	.	.	PUNCT
taxlaw-2848	772	1	the	the	DET
taxlaw-2848	772	2	expectation	expectation	NOUN
taxlaw-2848	772	3	is	be	AUX
taxlaw-2848	772	4	that	that	SCONJ
taxlaw-2848	772	5	the	the	DET
taxlaw-2848	772	6	dollar	dollar	NOUN
taxlaw-2848	772	7	would	would	AUX
taxlaw-2848	772	8	appreciate	appreciate	VERB
taxlaw-2848	772	9	.	.	PUNCT
taxlaw-2848	773	1	with	with	ADP
taxlaw-2848	773	2	a	a	DET
taxlaw-2848	773	3	20	20	NUM
taxlaw-2848	773	4	%	%	NOUN
taxlaw-2848	773	5	tax	tax	NOUN
taxlaw-2848	773	6	rate	rate	NOUN
taxlaw-2848	773	7	,	,	PUNCT
taxlaw-2848	773	8	the	the	DET
taxlaw-2848	773	9	dollar	dollar	NOUN
taxlaw-2848	773	10	would	would	AUX
taxlaw-2848	773	11	appreciate	appreciate	VERB
taxlaw-2848	773	12	by	by	ADP
taxlaw-2848	773	13	25	25	NUM
taxlaw-2848	773	14	%	%	NOUN
taxlaw-2848	773	15	,	,	PUNCT
taxlaw-2848	773	16	so	so	SCONJ
taxlaw-2848	773	17	that	that	SCONJ
taxlaw-2848	773	18	the	the	DET
taxlaw-2848	773	19	importer	importer	NOUN
taxlaw-2848	773	20	could	could	AUX
taxlaw-2848	773	21	purchase	purchase	VERB
taxlaw-2848	773	22	the	the	DET
taxlaw-2848	773	23	good	good	NOUN
taxlaw-2848	773	24	for	for	ADP
taxlaw-2848	773	25	$	$	SYM
taxlaw-2848	773	26	76	76	NUM
taxlaw-2848	773	27	.	.	PUNCT
taxlaw-2848	774	1	if	if	SCONJ
taxlaw-2848	774	2	this	this	PRON
taxlaw-2848	774	3	happens	happen	VERB
taxlaw-2848	774	4	,	,	PUNCT
taxlaw-2848	774	5	the	the	DET
taxlaw-2848	774	6	importer	importer	NOUN
taxlaw-2848	774	7	would	would	AUX
taxlaw-2848	774	8	have	have	VERB
taxlaw-2848	774	9	$	$	SYM
taxlaw-2848	774	10	100	100	NUM
taxlaw-2848	774	11	in	in	ADP
taxlaw-2848	774	12	receipts	receipt	NOUN
taxlaw-2848	774	13	,	,	PUNCT
taxlaw-2848	774	14	pay	pay	VERB
taxlaw-2848	774	15	a	a	DET
taxlaw-2848	774	16	$	$	SYM
taxlaw-2848	774	17	20	20	NUM
taxlaw-2848	774	18	tax	tax	NOUN
taxlaw-2848	774	19	and	and	CCONJ
taxlaw-2848	774	20	be	be	AUX
taxlaw-2848	774	21	left	leave	VERB
taxlaw-2848	774	22	with	with	ADP
taxlaw-2848	774	23	a	a	DET
taxlaw-2848	774	24	$	$	SYM
taxlaw-2848	774	25	4	4	NUM
taxlaw-2848	774	26	after	after	ADP
taxlaw-2848	774	27	-	-	PUNCT
taxlaw-2848	774	28	tax	tax	NOUN
taxlaw-2848	774	29	profit	profit	NOUN
taxlaw-2848	774	30	.	.	PUNCT
taxlaw-2848	775	1	if	if	SCONJ
taxlaw-2848	775	2	this	this	PRON
taxlaw-2848	775	3	happens	happen	VERB
taxlaw-2848	775	4	completely	completely	ADV
taxlaw-2848	775	5	and	and	CCONJ
taxlaw-2848	775	6	quickly	quickly	ADV
taxlaw-2848	775	7	,	,	PUNCT
taxlaw-2848	775	8	nobody	nobody	PRON
taxlaw-2848	775	9	would	would	AUX
taxlaw-2848	775	10	be	be	AUX
taxlaw-2848	775	11	worse	bad	ADJ
taxlaw-2848	775	12	for	for	ADP
taxlaw-2848	775	13	the	the	DET
taxlaw-2848	775	14	wear	wear	NOUN
taxlaw-2848	775	15	.	.	PUNCT
taxlaw-2848	776	1	the	the	DET
taxlaw-2848	776	2	concern	concern	NOUN
taxlaw-2848	776	3	is	be	AUX
taxlaw-2848	776	4	that	that	SCONJ
taxlaw-2848	776	5	this	this	PRON
taxlaw-2848	776	6	will	will	AUX
taxlaw-2848	776	7	not	not	PART
taxlaw-2848	776	8	happen	happen	VERB
taxlaw-2848	776	9	quickly	quickly	ADV
taxlaw-2848	776	10	enough	enough	ADV
taxlaw-2848	776	11	or	or	CCONJ
taxlaw-2848	776	12	completely	completely	ADV
taxlaw-2848	776	13	.	.	PUNCT
taxlaw-2848	777	1	importers	importer	NOUN
taxlaw-2848	777	2	are	be	AUX
taxlaw-2848	777	3	reluctant	reluctant	ADJ
taxlaw-2848	777	4	to	to	PART
taxlaw-2848	777	5	rely	rely	VERB
taxlaw-2848	777	6	on	on	ADP
taxlaw-2848	777	7	economic	economic	ADJ
taxlaw-2848	777	8	models	model	NOUN
taxlaw-2848	777	9	when	when	SCONJ
taxlaw-2848	777	10	their	their	PRON
taxlaw-2848	777	11	entire	entire	ADJ
taxlaw-2848	777	12	business	business	NOUN
taxlaw-2848	777	13	is	be	AUX
taxlaw-2848	777	14	at	at	ADP
taxlaw-2848	777	15	stake	stake	NOUN
taxlaw-2848	777	16	.	.	PUNCT
taxlaw-2848	778	1	we	we	PRON
taxlaw-2848	778	2	have	have	VERB
taxlaw-2848	778	3	more	more	ADJ
taxlaw-2848	778	4	than	than	ADP
taxlaw-2848	778	5	economic	economic	ADJ
taxlaw-2848	778	6	models	model	NOUN
taxlaw-2848	778	7	,	,	PUNCT
taxlaw-2848	778	8	however	however	ADV
taxlaw-2848	778	9	,	,	PUNCT
taxlaw-2848	778	10	to	to	PART
taxlaw-2848	778	11	give	give	VERB
taxlaw-2848	778	12	us	we	PRON
taxlaw-2848	778	13	confidence	confidence	NOUN
taxlaw-2848	778	14	that	that	SCONJ
taxlaw-2848	778	15	the	the	DET
taxlaw-2848	778	16	currency	currency	NOUN
taxlaw-2848	778	17	adjustments	adjustment	NOUN
taxlaw-2848	778	18	would	would	AUX
taxlaw-2848	778	19	,	,	PUNCT
taxlaw-2848	778	20	in	in	ADP
taxlaw-2848	778	21	fact	fact	NOUN
taxlaw-2848	778	22	,	,	PUNCT
taxlaw-2848	778	23	occur	occur	VERB
taxlaw-2848	778	24	.	.	PUNCT
taxlaw-2848	779	1	every	every	DET
taxlaw-2848	779	2	vat	vat	NOUN
taxlaw-2848	779	3	in	in	ADP
taxlaw-2848	779	4	the	the	DET
taxlaw-2848	779	5	world	world	NOUN
taxlaw-2848	779	6	relies	rely	VERB
taxlaw-2848	779	7	on	on	ADP
taxlaw-2848	779	8	these	these	DET
taxlaw-2848	779	9	currency	currency	NOUN
taxlaw-2848	779	10	adjustments	adjustment	NOUN
taxlaw-2848	779	11	.	.	PUNCT
taxlaw-2848	780	1	if	if	SCONJ
taxlaw-2848	780	2	they	they	PRON
taxlaw-2848	780	3	did	do	AUX
taxlaw-2848	780	4	not	not	PART
taxlaw-2848	780	5	occur	occur	VERB
taxlaw-2848	780	6	,	,	PUNCT
taxlaw-2848	780	7	importers	importer	NOUN
taxlaw-2848	780	8	in	in	ADP
taxlaw-2848	780	9	countries	country	NOUN
taxlaw-2848	780	10	with	with	ADP
taxlaw-2848	780	11	vats	vat	NOUN
taxlaw-2848	780	12	would	would	AUX
taxlaw-2848	780	13	face	face	VERB
taxlaw-2848	780	14	exactly	exactly	ADV
taxlaw-2848	780	15	the	the	DET
taxlaw-2848	780	16	same	same	ADJ
taxlaw-2848	780	17	problem	problem	NOUN
taxlaw-2848	780	18	that	that	PRON
taxlaw-2848	780	19	importers	importer	NOUN
taxlaw-2848	780	20	are	be	AUX
taxlaw-2848	780	21	worried	worried	ADJ
taxlaw-2848	780	22	about	about	ADP
taxlaw-2848	780	23	with	with	ADP
taxlaw-2848	780	24	the	the	DET
taxlaw-2848	780	25	brady	brady	PROPN
taxlaw-2848	780	26	plan	plan	PROPN
taxlaw-2848	780	27	.	.	PUNCT
taxlaw-2848	781	1	there	there	PRON
taxlaw-2848	781	2	are	be	VERB
taxlaw-2848	781	3	good	good	ADJ
taxlaw-2848	781	4	reasons	reason	NOUN
taxlaw-2848	781	5	to	to	PART
taxlaw-2848	781	6	be	be	AUX
taxlaw-2848	781	7	confident	confident	ADJ
taxlaw-2848	781	8	in	in	ADP
taxlaw-2848	781	9	the	the	DET
taxlaw-2848	781	10	currency	currency	NOUN
taxlaw-2848	781	11	adjustments	adjustment	NOUN
taxlaw-2848	781	12	.	.	PUNCT
taxlaw-2848	782	1	the	the	DET
taxlaw-2848	782	2	real	real	ADJ
taxlaw-2848	782	3	issue	issue	NOUN
taxlaw-2848	782	4	is	be	AUX
taxlaw-2848	782	5	transition	transition	NOUN
taxlaw-2848	782	6	.	.	PUNCT
taxlaw-2848	783	1	if	if	SCONJ
taxlaw-2848	783	2	the	the	DET
taxlaw-2848	783	3	adjustments	adjustment	NOUN
taxlaw-2848	783	4	are	be	AUX
taxlaw-2848	783	5	slow	slow	ADJ
taxlaw-2848	783	6	or	or	CCONJ
taxlaw-2848	783	7	uneven	uneven	ADJ
taxlaw-2848	783	8	,	,	PUNCT
taxlaw-2848	783	9	importers	importer	NOUN
taxlaw-2848	783	10	could	could	AUX
taxlaw-2848	783	11	be	be	AUX
taxlaw-2848	783	12	hurt	hurt	VERB
taxlaw-2848	783	13	.	.	PUNCT
taxlaw-2848	784	1	while	while	SCONJ
taxlaw-2848	784	2	the	the	DET
taxlaw-2848	784	3	currency	currency	NOUN
taxlaw-2848	784	4	market	market	NOUN
taxlaw-2848	784	5	is	be	AUX
taxlaw-2848	784	6	deep	deep	ADJ
taxlaw-2848	784	7	and	and	CCONJ
taxlaw-2848	784	8	liquid	liquid	ADJ
taxlaw-2848	784	9	,	,	PUNCT
taxlaw-2848	784	10	so	so	SCONJ
taxlaw-2848	784	11	that	that	SCONJ
taxlaw-2848	784	12	one	one	PRON
taxlaw-2848	784	13	would	would	AUX
taxlaw-2848	784	14	expect	expect	VERB
taxlaw-2848	784	15	the	the	DET
taxlaw-2848	784	16	overall	overall	ADJ
taxlaw-2848	784	17	adjustments	adjustment	NOUN
taxlaw-2848	784	18	to	to	PART
taxlaw-2848	784	19	be	be	AUX
taxlaw-2848	784	20	fast	fast	ADJ
taxlaw-2848	784	21	,	,	PUNCT
taxlaw-2848	784	22	some	some	DET
taxlaw-2848	784	23	countries	country	NOUN
taxlaw-2848	784	24	have	have	VERB
taxlaw-2848	784	25	their	their	PRON
taxlaw-2848	784	26	currencies	currency	NOUN
taxlaw-2848	784	27	pegged	peg	VERB
taxlaw-2848	784	28	to	to	ADP
taxlaw-2848	784	29	the	the	DET
taxlaw-2848	784	30	dollar	dollar	NOUN
taxlaw-2848	784	31	or	or	CCONJ
taxlaw-2848	784	32	attempt	attempt	VERB
taxlaw-2848	784	33	to	to	PART
taxlaw-2848	784	34	manage	manage	VERB
taxlaw-2848	784	35	their	their	PRON
taxlaw-2848	784	36	currencies	currency	NOUN
taxlaw-2848	784	37	relative	relative	ADJ
taxlaw-2848	784	38	to	to	ADP
taxlaw-2848	784	39	the	the	DET
taxlaw-2848	784	40	dollar	dollar	NOUN
taxlaw-2848	784	41	.	.	PUNCT
taxlaw-2848	785	1	these	these	DET
taxlaw-2848	785	2	countries	country	NOUN
taxlaw-2848	785	3	would	would	AUX
taxlaw-2848	785	4	have	have	VERB
taxlaw-2848	785	5	to	to	PART
taxlaw-2848	785	6	repeg	repeg	VERB
taxlaw-2848	785	7	or	or	CCONJ
taxlaw-2848	785	8	change	change	VERB
taxlaw-2848	785	9	their	their	PRON
taxlaw-2848	785	10	dollar	dollar	NOUN
taxlaw-2848	785	11	targets	target	NOUN
taxlaw-2848	785	12	.	.	PUNCT
taxlaw-2848	786	1	this	this	PRON
taxlaw-2848	786	2	might	might	AUX
taxlaw-2848	786	3	not	not	PART
taxlaw-2848	786	4	happen	happen	VERB
taxlaw-2848	786	5	51	51	NUM
taxlaw-2848	786	6	one	one	NUM
taxlaw-2848	786	7	cost	cost	NOUN
taxlaw-2848	786	8	of	of	ADP
taxlaw-2848	786	9	this	this	DET
taxlaw-2848	786	10	approach	approach	NOUN
taxlaw-2848	786	11	is	be	AUX
taxlaw-2848	786	12	that	that	SCONJ
taxlaw-2848	786	13	withholding	withholding	NOUN
taxlaw-2848	786	14	will	will	AUX
taxlaw-2848	786	15	be	be	AUX
taxlaw-2848	786	16	too	too	ADV
taxlaw-2848	786	17	high	high	ADJ
taxlaw-2848	786	18	for	for	ADP
taxlaw-2848	786	19	lowincome	lowincome	NOUN
taxlaw-2848	786	20	workers	worker	NOUN
taxlaw-2848	786	21	.	.	PUNCT
taxlaw-2848	787	1	to	to	ADP
taxlaw-2848	787	2	the	the	DET
taxlaw-2848	787	3	extent	extent	NOUN
taxlaw-2848	787	4	these	these	DET
taxlaw-2848	787	5	workers	worker	NOUN
taxlaw-2848	787	6	may	may	AUX
taxlaw-2848	787	7	be	be	AUX
taxlaw-2848	787	8	cash	cash	NOUN
taxlaw-2848	787	9	constrained	constrain	VERB
taxlaw-2848	787	10	,	,	PUNCT
taxlaw-2848	787	11	withholding	withhold	VERB
taxlaw-2848	787	12	at	at	ADP
taxlaw-2848	787	13	too	too	ADV
taxlaw-2848	787	14	high	high	ADJ
taxlaw-2848	787	15	a	a	DET
taxlaw-2848	787	16	rate	rate	NOUN
taxlaw-2848	787	17	may	may	AUX
taxlaw-2848	787	18	not	not	PART
taxlaw-2848	787	19	be	be	AUX
taxlaw-2848	787	20	viable	viable	ADJ
taxlaw-2848	787	21	.	.	PUNCT
taxlaw-2848	788	1	fixing	fix	VERB
taxlaw-2848	788	2	this	this	DET
taxlaw-2848	788	3	problem	problem	NOUN
taxlaw-2848	788	4	could	could	AUX
taxlaw-2848	788	5	be	be	AUX
taxlaw-2848	788	6	done	do	VERB
taxlaw-2848	788	7	by	by	ADP
taxlaw-2848	788	8	reducing	reduce	VERB
taxlaw-2848	788	9	withholding	withholding	NOUN
taxlaw-2848	788	10	for	for	ADP
taxlaw-2848	788	11	payroll	payroll	NOUN
taxlaw-2848	788	12	taxes	taxis	NOUN
taxlaw-2848	788	13	or	or	CCONJ
taxlaw-2848	788	14	allowing	allow	VERB
taxlaw-2848	788	15	an	an	DET
taxlaw-2848	788	16	advance	advance	NOUN
taxlaw-2848	788	17	rebate	rebate	NOUN
taxlaw-2848	788	18	implemented	implement	VERB
taxlaw-2848	788	19	through	through	ADP
taxlaw-2848	788	20	debit	debit	NOUN
taxlaw-2848	788	21	cards	card	NOUN
taxlaw-2848	788	22	.	.	PUNCT
taxlaw-2848	789	1	michael	michael	PROPN
taxlaw-2848	789	2	graetz	graetz	PROPN
taxlaw-2848	789	3	considered	consider	VERB
taxlaw-2848	789	4	both	both	PRON
taxlaw-2848	789	5	in	in	ADP
taxlaw-2848	789	6	his	his	PRON
taxlaw-2848	789	7	tax	tax	NOUN
taxlaw-2848	789	8	proposal	proposal	NOUN
taxlaw-2848	789	9	.	.	PUNCT
taxlaw-2848	790	1	michael	michael	PROPN
taxlaw-2848	790	2	j.	j.	PROPN
taxlaw-2848	790	3	graetz	graetz	PROPN
taxlaw-2848	790	4	,	,	PUNCT
taxlaw-2848	790	5	100	100	NUM
taxlaw-2848	790	6	million	million	NUM
taxlaw-2848	790	7	unnecessary	unnecessary	ADJ
taxlaw-2848	790	8	returns	return	NOUN
taxlaw-2848	790	9	:	:	PUNCT
taxlaw-2848	790	10	a	a	DET
taxlaw-2848	790	11	simple	simple	ADJ
taxlaw-2848	790	12	,	,	PUNCT
taxlaw-2848	790	13	fair	fair	ADJ
taxlaw-2848	790	14	,	,	PUNCT
taxlaw-2848	790	15	and	and	CCONJ
taxlaw-2848	790	16	competitive	competitive	ADJ
taxlaw-2848	790	17	tax	tax	NOUN
taxlaw-2848	790	18	plan	plan	NOUN
taxlaw-2848	790	19	for	for	ADP
taxlaw-2848	790	20	the	the	DET
taxlaw-2848	790	21	united	united	PROPN
taxlaw-2848	790	22	states	states	PROPN
taxlaw-2848	790	23	(	(	PUNCT
taxlaw-2848	790	24	2008	2008	NUM
taxlaw-2848	790	25	)	)	PUNCT
taxlaw-2848	790	26	.	.	PUNCT
taxlaw-2848	791	1	2017	2017	NUM
taxlaw-2848	791	2	]	]	PUNCT
taxlaw-2848	791	3	a	a	DET
taxlaw-2848	791	4	guide	guide	NOUN
taxlaw-2848	791	5	to	to	ADP
taxlaw-2848	791	6	the	the	DET
taxlaw-2848	791	7	gop	gop	PROPN
taxlaw-2848	791	8	tax	tax	NOUN
taxlaw-2848	791	9	plan	plan	NOUN
taxlaw-2848	791	10	213	213	NUM
taxlaw-2848	791	11	instantly.52	instantly.52	ADV
taxlaw-2848	791	12	moreover	moreover	ADV
taxlaw-2848	791	13	,	,	PUNCT
taxlaw-2848	791	14	oil	oil	NOUN
taxlaw-2848	791	15	is	be	AUX
taxlaw-2848	791	16	traded	trade	VERB
taxlaw-2848	791	17	in	in	ADP
taxlaw-2848	791	18	dollars	dollar	NOUN
taxlaw-2848	791	19	,	,	PUNCT
taxlaw-2848	791	20	so	so	SCONJ
taxlaw-2848	791	21	currency	currency	NOUN
taxlaw-2848	791	22	adjustments	adjustment	NOUN
taxlaw-2848	791	23	will	will	AUX
taxlaw-2848	791	24	not	not	PART
taxlaw-2848	791	25	affect	affect	VERB
taxlaw-2848	791	26	the	the	DET
taxlaw-2848	791	27	relative	relative	ADJ
taxlaw-2848	791	28	price	price	NOUN
taxlaw-2848	791	29	of	of	ADP
taxlaw-2848	791	30	oil	oil	NOUN
taxlaw-2848	791	31	.	.	PUNCT
taxlaw-2848	792	1	because	because	SCONJ
taxlaw-2848	792	2	i	i	PRON
taxlaw-2848	792	3	view	view	VERB
taxlaw-2848	792	4	the	the	DET
taxlaw-2848	792	5	problem	problem	NOUN
taxlaw-2848	792	6	of	of	ADP
taxlaw-2848	792	7	currency	currency	NOUN
taxlaw-2848	792	8	adjustments	adjustment	NOUN
taxlaw-2848	792	9	as	as	ADP
taxlaw-2848	792	10	one	one	NUM
taxlaw-2848	792	11	of	of	ADP
taxlaw-2848	792	12	transition	transition	NOUN
taxlaw-2848	792	13	,	,	PUNCT
taxlaw-2848	792	14	i	i	PRON
taxlaw-2848	792	15	discuss	discuss	VERB
taxlaw-2848	792	16	mechanisms	mechanism	NOUN
taxlaw-2848	792	17	to	to	PART
taxlaw-2848	792	18	ease	ease	VERB
taxlaw-2848	792	19	the	the	DET
taxlaw-2848	792	20	transition	transition	NOUN
taxlaw-2848	792	21	in	in	ADP
taxlaw-2848	792	22	part	part	NOUN
taxlaw-2848	792	23	iv.h	iv.h	PROPN
taxlaw-2848	792	24	.	.	PROPN
taxlaw-2848	792	25	,	,	PUNCT
taxlaw-2848	792	26	where	where	SCONJ
taxlaw-2848	792	27	i	i	PRON
taxlaw-2848	792	28	discuss	discuss	VERB
taxlaw-2848	792	29	transition	transition	NOUN
taxlaw-2848	792	30	issues	issue	NOUN
taxlaw-2848	792	31	more	more	ADV
taxlaw-2848	792	32	generally	generally	ADV
taxlaw-2848	792	33	.	.	PUNCT
taxlaw-2848	793	1	note	note	VERB
taxlaw-2848	793	2	,	,	PUNCT
taxlaw-2848	793	3	however	however	ADV
taxlaw-2848	793	4	,	,	PUNCT
taxlaw-2848	793	5	that	that	SCONJ
taxlaw-2848	793	6	the	the	DET
taxlaw-2848	793	7	risk	risk	NOUN
taxlaw-2848	793	8	of	of	ADP
taxlaw-2848	793	9	a	a	DET
taxlaw-2848	793	10	rocky	rocky	ADJ
taxlaw-2848	793	11	transition	transition	NOUN
taxlaw-2848	793	12	is	be	AUX
taxlaw-2848	793	13	a	a	DET
taxlaw-2848	793	14	substantial	substantial	ADJ
taxlaw-2848	793	15	cost	cost	NOUN
taxlaw-2848	793	16	of	of	ADP
taxlaw-2848	793	17	border	border	NOUN
taxlaw-2848	793	18	adjustments	adjustment	NOUN
taxlaw-2848	793	19	.	.	PUNCT
taxlaw-2848	794	1	incomplete	incomplete	ADJ
taxlaw-2848	794	2	or	or	CCONJ
taxlaw-2848	794	3	slow	slow	ADJ
taxlaw-2848	794	4	currency	currency	NOUN
taxlaw-2848	794	5	adjustments	adjustment	NOUN
taxlaw-2848	794	6	would	would	AUX
taxlaw-2848	794	7	be	be	AUX
taxlaw-2848	794	8	disruptive	disruptive	ADJ
taxlaw-2848	794	9	.	.	PUNCT
taxlaw-2848	795	1	the	the	DET
taxlaw-2848	795	2	third	third	ADJ
taxlaw-2848	795	3	problem	problem	NOUN
taxlaw-2848	795	4	with	with	ADP
taxlaw-2848	795	5	border	border	NOUN
taxlaw-2848	795	6	adjustments	adjustment	NOUN
taxlaw-2848	795	7	is	be	AUX
taxlaw-2848	795	8	enforcement	enforcement	NOUN
taxlaw-2848	795	9	.	.	PUNCT
taxlaw-2848	796	1	vats	vat	NOUN
taxlaw-2848	796	2	have	have	AUX
taxlaw-2848	796	3	experienced	experience	VERB
taxlaw-2848	796	4	two	two	NUM
taxlaw-2848	796	5	enforcement	enforcement	NOUN
taxlaw-2848	796	6	problems	problem	NOUN
taxlaw-2848	796	7	with	with	ADP
taxlaw-2848	796	8	their	their	PRON
taxlaw-2848	796	9	border	border	NOUN
taxlaw-2848	796	10	adjustments	adjustment	NOUN
taxlaw-2848	796	11	.	.	PUNCT
taxlaw-2848	797	1	one	one	NUM
taxlaw-2848	797	2	is	be	AUX
taxlaw-2848	797	3	fake	fake	ADJ
taxlaw-2848	797	4	exports	export	NOUN
taxlaw-2848	797	5	used	use	VERB
taxlaw-2848	797	6	to	to	PART
taxlaw-2848	797	7	obtain	obtain	VERB
taxlaw-2848	797	8	tax	tax	NOUN
taxlaw-2848	797	9	rebates	rebate	NOUN
taxlaw-2848	797	10	.	.	PUNCT
taxlaw-2848	798	1	the	the	DET
taxlaw-2848	798	2	brady	brady	PROPN
taxlaw-2848	798	3	plan	plan	NOUN
taxlaw-2848	798	4	is	be	AUX
taxlaw-2848	798	5	not	not	PART
taxlaw-2848	798	6	refundable	refundable	ADJ
taxlaw-2848	798	7	,	,	PUNCT
taxlaw-2848	798	8	unlike	unlike	ADP
taxlaw-2848	798	9	most	most	ADJ
taxlaw-2848	798	10	vats	vat	NOUN
taxlaw-2848	798	11	,	,	PUNCT
taxlaw-2848	798	12	which	which	PRON
taxlaw-2848	798	13	reduces	reduce	VERB
taxlaw-2848	798	14	this	this	DET
taxlaw-2848	798	15	problem	problem	NOUN
taxlaw-2848	798	16	.	.	PUNCT
taxlaw-2848	799	1	a	a	DET
taxlaw-2848	799	2	second	second	ADJ
taxlaw-2848	799	3	problem	problem	NOUN
taxlaw-2848	799	4	is	be	AUX
taxlaw-2848	799	5	avoidance	avoidance	NOUN
taxlaw-2848	799	6	of	of	ADP
taxlaw-2848	799	7	the	the	DET
taxlaw-2848	799	8	tax	tax	NOUN
taxlaw-2848	799	9	on	on	ADP
taxlaw-2848	799	10	import	import	NOUN
taxlaw-2848	799	11	.	.	PUNCT
taxlaw-2848	800	1	this	this	PRON
taxlaw-2848	800	2	is	be	AUX
taxlaw-2848	800	3	a	a	DET
taxlaw-2848	800	4	particular	particular	ADJ
taxlaw-2848	800	5	problem	problem	NOUN
taxlaw-2848	800	6	for	for	ADP
taxlaw-2848	800	7	intangibles	intangible	NOUN
taxlaw-2848	800	8	such	such	ADJ
taxlaw-2848	800	9	as	as	ADP
taxlaw-2848	800	10	purely	purely	ADV
taxlaw-2848	800	11	electronic	electronic	ADJ
taxlaw-2848	800	12	goods	good	NOUN
taxlaw-2848	800	13	sold	sell	VERB
taxlaw-2848	800	14	over	over	ADP
taxlaw-2848	800	15	the	the	DET
taxlaw-2848	800	16	internet	internet	NOUN
taxlaw-2848	800	17	(	(	PUNCT
taxlaw-2848	800	18	e.g.	e.g.	ADV
taxlaw-2848	800	19	,	,	PUNCT
taxlaw-2848	800	20	software	software	NOUN
taxlaw-2848	800	21	,	,	PUNCT
taxlaw-2848	800	22	videos	video	NOUN
taxlaw-2848	800	23	,	,	PUNCT
taxlaw-2848	800	24	and	and	CCONJ
taxlaw-2848	800	25	computer	computer	NOUN
taxlaw-2848	800	26	games	game	NOUN
taxlaw-2848	800	27	)	)	PUNCT
taxlaw-2848	800	28	and	and	CCONJ
taxlaw-2848	800	29	services	service	NOUN
taxlaw-2848	800	30	provided	provide	VERB
taxlaw-2848	800	31	from	from	ADP
taxlaw-2848	800	32	abroad	abroad	ADV
taxlaw-2848	800	33	(	(	PUNCT
taxlaw-2848	800	34	e.g.	e.g.	ADV
taxlaw-2848	800	35	,	,	PUNCT
taxlaw-2848	800	36	accounting	accounting	NOUN
taxlaw-2848	800	37	or	or	CCONJ
taxlaw-2848	800	38	legal	legal	ADJ
taxlaw-2848	800	39	services	service	NOUN
taxlaw-2848	800	40	provided	provide	VERB
taxlaw-2848	800	41	remotely	remotely	ADV
taxlaw-2848	800	42	)	)	PUNCT
taxlaw-2848	800	43	.	.	PUNCT
taxlaw-2848	801	1	to	to	PART
taxlaw-2848	801	2	tax	tax	VERB
taxlaw-2848	801	3	these	these	DET
taxlaw-2848	801	4	items	item	NOUN
taxlaw-2848	801	5	,	,	PUNCT
taxlaw-2848	801	6	we	we	PRON
taxlaw-2848	801	7	would	would	AUX
taxlaw-2848	801	8	need	need	VERB
taxlaw-2848	801	9	to	to	PART
taxlaw-2848	801	10	impose	impose	VERB
taxlaw-2848	801	11	a	a	DET
taxlaw-2848	801	12	20	20	NUM
taxlaw-2848	801	13	%	%	NOUN
taxlaw-2848	801	14	excise	excise	NOUN
taxlaw-2848	801	15	tax	tax	NOUN
taxlaw-2848	801	16	on	on	ADP
taxlaw-2848	801	17	their	their	PRON
taxlaw-2848	801	18	purchase	purchase	NOUN
taxlaw-2848	801	19	.	.	PUNCT
taxlaw-2848	802	1	collecting	collect	VERB
taxlaw-2848	802	2	such	such	DET
taxlaw-2848	802	3	a	a	DET
taxlaw-2848	802	4	tax	tax	NOUN
taxlaw-2848	802	5	may	may	AUX
taxlaw-2848	802	6	be	be	AUX
taxlaw-2848	802	7	difficult	difficult	ADJ
taxlaw-2848	802	8	,	,	PUNCT
taxlaw-2848	802	9	and	and	CCONJ
taxlaw-2848	802	10	evasion	evasion	NOUN
taxlaw-2848	802	11	levels	level	NOUN
taxlaw-2848	802	12	may	may	AUX
taxlaw-2848	802	13	be	be	AUX
taxlaw-2848	802	14	high	high	ADJ
taxlaw-2848	802	15	.	.	PUNCT
taxlaw-2848	803	1	one	one	NUM
taxlaw-2848	803	2	central	central	ADJ
taxlaw-2848	803	3	problem	problem	NOUN
taxlaw-2848	803	4	with	with	ADP
taxlaw-2848	803	5	collecting	collect	VERB
taxlaw-2848	803	6	an	an	DET
taxlaw-2848	803	7	excise	excise	NOUN
taxlaw-2848	803	8	tax	tax	NOUN
taxlaw-2848	803	9	on	on	ADP
taxlaw-2848	803	10	import	import	NOUN
taxlaw-2848	803	11	is	be	AUX
taxlaw-2848	803	12	that	that	SCONJ
taxlaw-2848	803	13	remote	remote	ADJ
taxlaw-2848	803	14	sellers	seller	NOUN
taxlaw-2848	803	15	do	do	AUX
taxlaw-2848	803	16	not	not	PART
taxlaw-2848	803	17	have	have	VERB
taxlaw-2848	803	18	a	a	DET
taxlaw-2848	803	19	permanent	permanent	ADJ
taxlaw-2848	803	20	establishment	establishment	NOUN
taxlaw-2848	803	21	in	in	ADP
taxlaw-2848	803	22	the	the	DET
taxlaw-2848	803	23	united	united	PROPN
taxlaw-2848	803	24	states	states	PROPN
taxlaw-2848	803	25	,	,	PUNCT
taxlaw-2848	803	26	so	so	ADV
taxlaw-2848	803	27	imposing	impose	VERB
taxlaw-2848	803	28	the	the	DET
taxlaw-2848	803	29	tax	tax	NOUN
taxlaw-2848	803	30	on	on	ADP
taxlaw-2848	803	31	sellers	seller	NOUN
taxlaw-2848	803	32	may	may	AUX
taxlaw-2848	803	33	not	not	PART
taxlaw-2848	803	34	be	be	AUX
taxlaw-2848	803	35	feasible	feasible	ADJ
taxlaw-2848	803	36	.	.	PUNCT
taxlaw-2848	804	1	imposing	impose	VERB
taxlaw-2848	804	2	the	the	DET
taxlaw-2848	804	3	tax	tax	NOUN
taxlaw-2848	804	4	on	on	ADP
taxlaw-2848	804	5	purchasers	purchaser	NOUN
taxlaw-2848	804	6	,	,	PUNCT
taxlaw-2848	804	7	which	which	PRON
taxlaw-2848	804	8	is	be	AUX
taxlaw-2848	804	9	what	what	PRON
taxlaw-2848	804	10	states	state	NOUN
taxlaw-2848	804	11	try	try	VERB
taxlaw-2848	804	12	to	to	PART
taxlaw-2848	804	13	do	do	VERB
taxlaw-2848	804	14	,	,	PUNCT
taxlaw-2848	804	15	ineffectively	ineffectively	ADV
taxlaw-2848	804	16	,	,	PUNCT
taxlaw-2848	804	17	with	with	ADP
taxlaw-2848	804	18	use	use	NOUN
taxlaw-2848	804	19	taxes	taxis	NOUN
taxlaw-2848	804	20	,	,	PUNCT
taxlaw-2848	804	21	would	would	AUX
taxlaw-2848	804	22	also	also	ADV
taxlaw-2848	804	23	not	not	PART
taxlaw-2848	804	24	be	be	AUX
taxlaw-2848	804	25	simple	simple	ADJ
taxlaw-2848	804	26	.	.	PUNCT
taxlaw-2848	805	1	one	one	PRON
taxlaw-2848	805	2	can	can	AUX
taxlaw-2848	805	3	weigh	weigh	VERB
taxlaw-2848	805	4	these	these	DET
taxlaw-2848	805	5	costs	cost	NOUN
taxlaw-2848	805	6	and	and	CCONJ
taxlaw-2848	805	7	benefits	benefit	NOUN
taxlaw-2848	805	8	differently	differently	ADV
taxlaw-2848	805	9	.	.	PUNCT
taxlaw-2848	806	1	for	for	ADP
taxlaw-2848	806	2	example	example	NOUN
taxlaw-2848	806	3	,	,	PUNCT
taxlaw-2848	806	4	the	the	DET
taxlaw-2848	806	5	weight	weight	NOUN
taxlaw-2848	806	6	given	give	VERB
taxlaw-2848	806	7	to	to	ADP
taxlaw-2848	806	8	the	the	DET
taxlaw-2848	806	9	wto	wto	PROPN
taxlaw-2848	806	10	problems	problem	NOUN
taxlaw-2848	806	11	may	may	AUX
taxlaw-2848	806	12	depend	depend	VERB
taxlaw-2848	806	13	on	on	ADP
taxlaw-2848	806	14	your	your	PRON
taxlaw-2848	806	15	reading	reading	NOUN
taxlaw-2848	806	16	of	of	ADP
taxlaw-2848	806	17	wto	wto	PROPN
taxlaw-2848	806	18	law	law	NOUN
taxlaw-2848	806	19	,	,	PUNCT
taxlaw-2848	806	20	views	view	NOUN
taxlaw-2848	806	21	on	on	ADP
taxlaw-2848	806	22	the	the	DET
taxlaw-2848	806	23	consequences	consequence	NOUN
taxlaw-2848	806	24	of	of	ADP
taxlaw-2848	806	25	an	an	DET
taxlaw-2848	806	26	adverse	adverse	ADJ
taxlaw-2848	806	27	ruling	ruling	NOUN
taxlaw-2848	806	28	,	,	PUNCT
taxlaw-2848	806	29	and	and	CCONJ
taxlaw-2848	806	30	the	the	DET
taxlaw-2848	806	31	feasibility	feasibility	NOUN
taxlaw-2848	806	32	of	of	ADP
taxlaw-2848	806	33	modifying	modify	VERB
taxlaw-2848	806	34	the	the	DET
taxlaw-2848	806	35	plan	plan	NOUN
taxlaw-2848	806	36	to	to	PART
taxlaw-2848	806	37	reduce	reduce	VERB
taxlaw-2848	806	38	the	the	DET
taxlaw-2848	806	39	risk	risk	NOUN
taxlaw-2848	806	40	of	of	ADP
taxlaw-2848	806	41	an	an	DET
taxlaw-2848	806	42	adverse	adverse	ADJ
taxlaw-2848	806	43	ruling	ruling	NOUN
taxlaw-2848	806	44	.	.	PUNCT
taxlaw-2848	807	1	importers	importer	NOUN
taxlaw-2848	807	2	naturally	naturally	ADV
taxlaw-2848	807	3	heavily	heavily	ADV
taxlaw-2848	807	4	weigh	weigh	VERB
taxlaw-2848	807	5	the	the	DET
taxlaw-2848	807	6	risk	risk	NOUN
taxlaw-2848	807	7	of	of	ADP
taxlaw-2848	807	8	slow	slow	ADJ
taxlaw-2848	807	9	or	or	CCONJ
taxlaw-2848	807	10	incomplete	incomplete	ADJ
taxlaw-2848	807	11	currency	currency	NOUN
taxlaw-2848	807	12	adjustments	adjustment	NOUN
taxlaw-2848	807	13	.	.	PUNCT
taxlaw-2848	808	1	my	my	PRON
taxlaw-2848	808	2	overall	overall	ADJ
taxlaw-2848	808	3	view	view	NOUN
taxlaw-2848	808	4	,	,	PUNCT
taxlaw-2848	808	5	which	which	PRON
taxlaw-2848	808	6	i	i	PRON
taxlaw-2848	808	7	hold	hold	VERB
taxlaw-2848	808	8	weakly	weakly	ADJ
taxlaw-2848	808	9	rather	rather	ADV
taxlaw-2848	808	10	than	than	ADP
taxlaw-2848	808	11	strongly	strongly	ADV
taxlaw-2848	808	12	,	,	PUNCT
taxlaw-2848	808	13	is	be	AUX
taxlaw-2848	808	14	that	that	SCONJ
taxlaw-2848	808	15	i	i	PRON
taxlaw-2848	808	16	believe	believe	VERB
taxlaw-2848	808	17	it	it	PRON
taxlaw-2848	808	18	is	be	AUX
taxlaw-2848	808	19	worth	worth	ADJ
taxlaw-2848	808	20	having	have	VERB
taxlaw-2848	808	21	border	border	NOUN
taxlaw-2848	808	22	adjustments	adjustment	NOUN
taxlaw-2848	808	23	.	.	PUNCT
taxlaw-2848	809	1	the	the	DET
taxlaw-2848	809	2	wto	wto	PROPN
taxlaw-2848	809	3	problem	problem	NOUN
taxlaw-2848	809	4	and	and	CCONJ
taxlaw-2848	809	5	currency	currency	NOUN
taxlaw-2848	809	6	adjustments	adjustment	NOUN
taxlaw-2848	809	7	are	be	AUX
taxlaw-2848	809	8	one	one	NUM
taxlaw-2848	809	9	-	-	PUNCT
taxlaw-2848	809	10	time	time	NOUN
taxlaw-2848	809	11	problems	problem	NOUN
taxlaw-2848	809	12	–	–	PUNCT
taxlaw-2848	809	13	serious	serious	ADJ
taxlaw-2848	809	14	ones	one	NOUN
taxlaw-2848	809	15	to	to	PART
taxlaw-2848	809	16	be	be	AUX
taxlaw-2848	809	17	sure	sure	ADJ
taxlaw-2848	809	18	–	–	PUNCT
taxlaw-2848	809	19	that	that	SCONJ
taxlaw-2848	809	20	with	with	ADP
taxlaw-2848	809	21	careful	careful	ADJ
taxlaw-2848	809	22	management	management	NOUN
taxlaw-2848	809	23	can	can	AUX
taxlaw-2848	809	24	likely	likely	ADV
taxlaw-2848	809	25	be	be	AUX
taxlaw-2848	809	26	overcome	overcome	VERB
taxlaw-2848	809	27	.	.	PUNCT
taxlaw-2848	810	1	relabeling	relabele	VERB
taxlaw-2848	810	2	taxes	taxis	NOUN
taxlaw-2848	810	3	can	can	AUX
taxlaw-2848	810	4	reduce	reduce	VERB
taxlaw-2848	810	5	the	the	DET
taxlaw-2848	810	6	formal	formal	ADJ
taxlaw-2848	810	7	problem	problem	NOUN
taxlaw-2848	810	8	with	with	ADP
taxlaw-2848	810	9	compliance	compliance	NOUN
taxlaw-2848	810	10	with	with	ADP
taxlaw-2848	810	11	the	the	DET
taxlaw-2848	810	12	wto	wto	PROPN
taxlaw-2848	810	13	without	without	ADP
taxlaw-2848	810	14	changing	change	VERB
taxlaw-2848	810	15	the	the	DET
taxlaw-2848	810	16	substance	substance	NOUN
taxlaw-2848	810	17	of	of	ADP
taxlaw-2848	810	18	the	the	DET
taxlaw-2848	810	19	tax	tax	NOUN
taxlaw-2848	810	20	law	law	NOUN
taxlaw-2848	810	21	.	.	PUNCT
taxlaw-2848	811	1	transition	transition	NOUN
taxlaw-2848	811	2	rules	rule	NOUN
taxlaw-2848	811	3	can	can	AUX
taxlaw-2848	811	4	reduce	reduce	VERB
taxlaw-2848	811	5	the	the	DET
taxlaw-2848	811	6	risk	risk	NOUN
taxlaw-2848	811	7	of	of	ADP
taxlaw-2848	811	8	slow	slow	ADJ
taxlaw-2848	811	9	or	or	CCONJ
taxlaw-2848	811	10	incomplete	incomplete	ADJ
taxlaw-2848	811	11	currency	currency	NOUN
taxlaw-2848	811	12	adjustments	adjustment	NOUN
taxlaw-2848	811	13	.	.	PUNCT
taxlaw-2848	812	1	transfer	transfer	NOUN
taxlaw-2848	812	2	pricing	pricing	NOUN
taxlaw-2848	812	3	is	be	AUX
taxlaw-2848	812	4	a	a	DET
taxlaw-2848	812	5	permanent	permanent	ADJ
taxlaw-2848	812	6	problem	problem	NOUN
taxlaw-2848	812	7	.	.	PUNCT
taxlaw-2848	813	1	i	i	PRON
taxlaw-2848	813	2	would	would	AUX
taxlaw-2848	813	3	rather	rather	ADV
taxlaw-2848	813	4	try	try	VERB
taxlaw-2848	813	5	to	to	PART
taxlaw-2848	813	6	get	get	VERB
taxlaw-2848	813	7	over	over	ADP
taxlaw-2848	813	8	52	52	NUM
taxlaw-2848	813	9	perhaps	perhaps	ADV
taxlaw-2848	813	10	one	one	PRON
taxlaw-2848	813	11	should	should	AUX
taxlaw-2848	813	12	not	not	PART
taxlaw-2848	813	13	underestimate	underestimate	VERB
taxlaw-2848	813	14	the	the	DET
taxlaw-2848	813	15	ability	ability	NOUN
taxlaw-2848	813	16	of	of	ADP
taxlaw-2848	813	17	people	people	NOUN
taxlaw-2848	813	18	or	or	CCONJ
taxlaw-2848	813	19	countries	country	NOUN
taxlaw-2848	813	20	to	to	PART
taxlaw-2848	813	21	be	be	AUX
taxlaw-2848	813	22	irrational	irrational	ADJ
taxlaw-2848	813	23	,	,	PUNCT
taxlaw-2848	813	24	but	but	CCONJ
taxlaw-2848	813	25	it	it	PRON
taxlaw-2848	813	26	is	be	AUX
taxlaw-2848	813	27	hard	hard	ADJ
taxlaw-2848	813	28	to	to	PART
taxlaw-2848	813	29	see	see	VERB
taxlaw-2848	813	30	a	a	DET
taxlaw-2848	813	31	reason	reason	NOUN
taxlaw-2848	813	32	for	for	ADP
taxlaw-2848	813	33	not	not	PART
taxlaw-2848	813	34	repegging	repegge	VERB
taxlaw-2848	813	35	or	or	CCONJ
taxlaw-2848	813	36	retargeting	retargete	VERB
taxlaw-2848	813	37	.	.	PUNCT
taxlaw-2848	814	1	moreover	moreover	ADV
taxlaw-2848	814	2	,	,	PUNCT
taxlaw-2848	814	3	failing	fail	VERB
taxlaw-2848	814	4	to	to	PART
taxlaw-2848	814	5	repeg	repeg	VERB
taxlaw-2848	814	6	or	or	CCONJ
taxlaw-2848	814	7	retarget	retarget	NOUN
taxlaw-2848	814	8	would	would	AUX
taxlaw-2848	814	9	impose	impose	VERB
taxlaw-2848	814	10	tremendous	tremendous	ADJ
taxlaw-2848	814	11	economic	economic	ADJ
taxlaw-2848	814	12	pressure	pressure	NOUN
taxlaw-2848	814	13	on	on	ADP
taxlaw-2848	814	14	these	these	DET
taxlaw-2848	814	15	countries	country	NOUN
taxlaw-2848	814	16	.	.	PUNCT
taxlaw-2848	815	1	214	214	NUM
taxlaw-2848	815	2	columbia	columbia	PROPN
taxlaw-2848	815	3	journal	journal	PROPN
taxlaw-2848	815	4	of	of	ADP
taxlaw-2848	815	5	tax	tax	NOUN
taxlaw-2848	815	6	law	law	NOUN
taxlaw-2848	816	1	[	[	X
taxlaw-2848	816	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	816	3	the	the	DET
taxlaw-2848	816	4	one	one	NUM
taxlaw-2848	816	5	-	-	PUNCT
taxlaw-2848	816	6	time	time	NOUN
taxlaw-2848	816	7	problems	problem	NOUN
taxlaw-2848	816	8	to	to	PART
taxlaw-2848	816	9	fix	fix	VERB
taxlaw-2848	816	10	a	a	DET
taxlaw-2848	816	11	serious	serious	ADJ
taxlaw-2848	816	12	and	and	CCONJ
taxlaw-2848	816	13	growing	grow	VERB
taxlaw-2848	816	14	problem	problem	NOUN
taxlaw-2848	816	15	that	that	PRON
taxlaw-2848	816	16	will	will	AUX
taxlaw-2848	816	17	last	last	VERB
taxlaw-2848	816	18	indefinitely	indefinitely	ADV
taxlaw-2848	816	19	.	.	PUNCT
taxlaw-2848	817	1	other	other	ADJ
taxlaw-2848	817	2	international	international	ADJ
taxlaw-2848	817	3	tax	tax	NOUN
taxlaw-2848	817	4	issues	issue	NOUN
taxlaw-2848	817	5	:	:	PUNCT
taxlaw-2848	817	6	treaties	treaty	NOUN
taxlaw-2848	817	7	and	and	CCONJ
taxlaw-2848	817	8	creditability	creditability	NOUN
taxlaw-2848	817	9	countries	country	NOUN
taxlaw-2848	817	10	that	that	PRON
taxlaw-2848	817	11	impose	impose	VERB
taxlaw-2848	817	12	world	world	NOUN
taxlaw-2848	817	13	-	-	PUNCT
taxlaw-2848	817	14	wide	wide	ADJ
taxlaw-2848	817	15	taxation	taxation	NOUN
taxlaw-2848	817	16	on	on	ADP
taxlaw-2848	817	17	domestic	domestic	ADJ
taxlaw-2848	817	18	companies	company	NOUN
taxlaw-2848	817	19	typically	typically	ADV
taxlaw-2848	817	20	allow	allow	VERB
taxlaw-2848	817	21	the	the	DET
taxlaw-2848	817	22	companies	company	NOUN
taxlaw-2848	817	23	to	to	PART
taxlaw-2848	817	24	claim	claim	VERB
taxlaw-2848	817	25	a	a	DET
taxlaw-2848	817	26	foreign	foreign	ADJ
taxlaw-2848	817	27	tax	tax	NOUN
taxlaw-2848	817	28	credit	credit	NOUN
taxlaw-2848	817	29	for	for	ADP
taxlaw-2848	817	30	income	income	NOUN
taxlaw-2848	817	31	taxes	taxis	NOUN
taxlaw-2848	817	32	paid	pay	VERB
taxlaw-2848	817	33	abroad	abroad	ADV
taxlaw-2848	817	34	.	.	PUNCT
taxlaw-2848	818	1	credits	credit	NOUN
taxlaw-2848	818	2	are	be	AUX
taxlaw-2848	818	3	restricted	restrict	VERB
taxlaw-2848	818	4	to	to	ADP
taxlaw-2848	818	5	income	income	NOUN
taxlaw-2848	818	6	taxes	taxis	NOUN
taxlaw-2848	818	7	,	,	PUNCT
taxlaw-2848	818	8	which	which	PRON
taxlaw-2848	818	9	means	mean	VERB
taxlaw-2848	818	10	that	that	SCONJ
taxlaw-2848	818	11	taxed	tax	VERB
taxlaw-2848	818	12	paid	pay	VERB
taxlaw-2848	818	13	under	under	ADP
taxlaw-2848	818	14	the	the	DET
taxlaw-2848	818	15	brady	brady	PROPN
taxlaw-2848	818	16	plan	plan	NOUN
taxlaw-2848	818	17	may	may	AUX
taxlaw-2848	818	18	not	not	PART
taxlaw-2848	818	19	be	be	AUX
taxlaw-2848	818	20	creditable	creditable	ADJ
taxlaw-2848	818	21	.	.	PUNCT
taxlaw-2848	819	1	some	some	PRON
taxlaw-2848	819	2	have	have	AUX
taxlaw-2848	819	3	suggested	suggest	VERB
taxlaw-2848	819	4	that	that	SCONJ
taxlaw-2848	819	5	this	this	PRON
taxlaw-2848	819	6	may	may	AUX
taxlaw-2848	819	7	be	be	AUX
taxlaw-2848	819	8	a	a	DET
taxlaw-2848	819	9	problem	problem	NOUN
taxlaw-2848	819	10	.	.	PUNCT
taxlaw-2848	820	1	it	it	PRON
taxlaw-2848	820	2	is	be	AUX
taxlaw-2848	820	3	not	not	PART
taxlaw-2848	820	4	clear	clear	ADJ
taxlaw-2848	820	5	,	,	PUNCT
taxlaw-2848	820	6	however	however	ADV
taxlaw-2848	820	7	,	,	PUNCT
taxlaw-2848	820	8	how	how	SCONJ
taxlaw-2848	820	9	big	big	ADJ
taxlaw-2848	820	10	the	the	DET
taxlaw-2848	820	11	problem	problem	NOUN
taxlaw-2848	820	12	would	would	AUX
taxlaw-2848	820	13	be	be	AUX
taxlaw-2848	820	14	because	because	SCONJ
taxlaw-2848	820	15	the	the	DET
taxlaw-2848	820	16	net	net	ADJ
taxlaw-2848	820	17	present	present	ADJ
taxlaw-2848	820	18	value	value	NOUN
taxlaw-2848	820	19	tax	tax	NOUN
taxlaw-2848	820	20	in	in	ADP
taxlaw-2848	820	21	a	a	DET
taxlaw-2848	820	22	cash	cash	NOUN
taxlaw-2848	820	23	-	-	PUNCT
taxlaw-2848	820	24	flow	flow	NOUN
taxlaw-2848	820	25	system	system	NOUN
taxlaw-2848	820	26	is	be	AUX
taxlaw-2848	820	27	zero	zero	NUM
taxlaw-2848	820	28	.	.	PUNCT
taxlaw-2848	821	1	the	the	DET
taxlaw-2848	821	2	initial	initial	ADJ
taxlaw-2848	821	3	reduction	reduction	NOUN
taxlaw-2848	821	4	in	in	ADP
taxlaw-2848	821	5	credits	credit	NOUN
taxlaw-2848	821	6	when	when	SCONJ
taxlaw-2848	821	7	an	an	DET
taxlaw-2848	821	8	investment	investment	NOUN
taxlaw-2848	821	9	is	be	AUX
taxlaw-2848	821	10	expensed	expense	VERB
taxlaw-2848	821	11	exactly	exactly	ADV
taxlaw-2848	821	12	offsets	offset	VERB
taxlaw-2848	821	13	the	the	DET
taxlaw-2848	821	14	increase	increase	NOUN
taxlaw-2848	821	15	in	in	ADP
taxlaw-2848	821	16	credit	credit	NOUN
taxlaw-2848	821	17	from	from	ADP
taxlaw-2848	821	18	the	the	DET
taxlaw-2848	821	19	u.s	u.s	PROPN
taxlaw-2848	821	20	.	.	PROPN
taxlaw-2848	821	21	tax	tax	NOUN
taxlaw-2848	821	22	on	on	ADP
taxlaw-2848	821	23	the	the	DET
taxlaw-2848	821	24	return	return	NOUN
taxlaw-2848	821	25	.	.	PUNCT
taxlaw-2848	822	1	there	there	PRON
taxlaw-2848	822	2	would	would	AUX
taxlaw-2848	822	3	be	be	AUX
taxlaw-2848	822	4	no	no	DET
taxlaw-2848	822	5	need	need	NOUN
taxlaw-2848	822	6	for	for	ADP
taxlaw-2848	822	7	a	a	DET
taxlaw-2848	822	8	crediting	crediting	NOUN
taxlaw-2848	822	9	system	system	NOUN
taxlaw-2848	822	10	because	because	SCONJ
taxlaw-2848	822	11	there	there	PRON
taxlaw-2848	822	12	is	be	VERB
taxlaw-2848	822	13	no	no	DET
taxlaw-2848	822	14	net	net	ADJ
taxlaw-2848	822	15	tax	tax	NOUN
taxlaw-2848	822	16	.	.	PUNCT
taxlaw-2848	823	1	separately	separately	ADV
taxlaw-2848	823	2	,	,	PUNCT
taxlaw-2848	823	3	the	the	DET
taxlaw-2848	823	4	business	business	NOUN
taxlaw-2848	823	5	portion	portion	NOUN
taxlaw-2848	823	6	of	of	ADP
taxlaw-2848	823	7	the	the	DET
taxlaw-2848	823	8	brady	brady	PROPN
taxlaw-2848	823	9	plan	plan	NOUN
taxlaw-2848	823	10	might	might	AUX
taxlaw-2848	823	11	not	not	PART
taxlaw-2848	823	12	qualify	qualify	VERB
taxlaw-2848	823	13	as	as	ADP
taxlaw-2848	823	14	an	an	DET
taxlaw-2848	823	15	income	income	NOUN
taxlaw-2848	823	16	tax	tax	NOUN
taxlaw-2848	823	17	under	under	ADP
taxlaw-2848	823	18	our	our	PRON
taxlaw-2848	823	19	existing	exist	VERB
taxlaw-2848	823	20	network	network	NOUN
taxlaw-2848	823	21	of	of	ADP
taxlaw-2848	823	22	treaties	treaty	NOUN
taxlaw-2848	823	23	because	because	SCONJ
taxlaw-2848	823	24	the	the	DET
taxlaw-2848	823	25	base	base	NOUN
taxlaw-2848	823	26	is	be	AUX
taxlaw-2848	823	27	consumption	consumption	NOUN
taxlaw-2848	823	28	.	.	PUNCT
taxlaw-2848	824	1	vats	vat	NOUN
taxlaw-2848	824	2	,	,	PUNCT
taxlaw-2848	824	3	for	for	ADP
taxlaw-2848	824	4	example	example	NOUN
taxlaw-2848	824	5	,	,	PUNCT
taxlaw-2848	824	6	do	do	AUX
taxlaw-2848	824	7	not	not	PART
taxlaw-2848	824	8	quality	quality	VERB
taxlaw-2848	824	9	as	as	ADP
taxlaw-2848	824	10	income	income	NOUN
taxlaw-2848	824	11	taxes	taxis	NOUN
taxlaw-2848	824	12	for	for	ADP
taxlaw-2848	824	13	treaty	treaty	NOUN
taxlaw-2848	824	14	purposes	purpose	NOUN
taxlaw-2848	824	15	.	.	PUNCT
taxlaw-2848	825	1	treaties	treaty	NOUN
taxlaw-2848	825	2	are	be	AUX
taxlaw-2848	825	3	important	important	ADJ
taxlaw-2848	825	4	to	to	ADP
taxlaw-2848	825	5	u.s	u.s	PROPN
taxlaw-2848	825	6	.	.	PROPN
taxlaw-2848	825	7	businesses	business	NOUN
taxlaw-2848	825	8	investing	invest	VERB
taxlaw-2848	825	9	abroad	abroad	ADV
taxlaw-2848	825	10	because	because	SCONJ
taxlaw-2848	825	11	they	they	PRON
taxlaw-2848	825	12	provide	provide	VERB
taxlaw-2848	825	13	relief	relief	NOUN
taxlaw-2848	825	14	from	from	ADP
taxlaw-2848	825	15	foreign	foreign	ADJ
taxlaw-2848	825	16	withholding	withholding	NOUN
taxlaw-2848	825	17	taxes	taxis	NOUN
taxlaw-2848	825	18	,	,	PUNCT
taxlaw-2848	825	19	scale	scale	VERB
taxlaw-2848	825	20	back	back	ADP
taxlaw-2848	825	21	the	the	DET
taxlaw-2848	825	22	tax	tax	NOUN
taxlaw-2848	825	23	reach	reach	NOUN
taxlaw-2848	825	24	of	of	ADP
taxlaw-2848	825	25	foreign	foreign	ADJ
taxlaw-2848	825	26	countries	country	NOUN
taxlaw-2848	825	27	,	,	PUNCT
taxlaw-2848	825	28	and	and	CCONJ
taxlaw-2848	825	29	prevent	prevent	VERB
taxlaw-2848	825	30	discriminatory	discriminatory	ADJ
taxlaw-2848	825	31	treatment	treatment	NOUN
taxlaw-2848	825	32	of	of	ADP
taxlaw-2848	825	33	foreign	foreign	ADJ
taxlaw-2848	825	34	investment	investment	NOUN
taxlaw-2848	825	35	.	.	PUNCT
taxlaw-2848	826	1	foreign	foreign	ADJ
taxlaw-2848	826	2	businesses	business	NOUN
taxlaw-2848	826	3	,	,	PUNCT
taxlaw-2848	826	4	in	in	ADP
taxlaw-2848	826	5	return	return	NOUN
taxlaw-2848	826	6	,	,	PUNCT
taxlaw-2848	826	7	receive	receive	VERB
taxlaw-2848	826	8	similar	similar	ADJ
taxlaw-2848	826	9	benefits	benefit	NOUN
taxlaw-2848	826	10	when	when	SCONJ
taxlaw-2848	826	11	investing	invest	VERB
taxlaw-2848	826	12	in	in	ADP
taxlaw-2848	826	13	the	the	DET
taxlaw-2848	826	14	united	united	PROPN
taxlaw-2848	826	15	sates	sates	PROPN
taxlaw-2848	826	16	.	.	PUNCT
taxlaw-2848	827	1	the	the	DET
taxlaw-2848	827	2	question	question	NOUN
taxlaw-2848	827	3	is	be	AUX
taxlaw-2848	827	4	whether	whether	SCONJ
taxlaw-2848	827	5	foreign	foreign	ADJ
taxlaw-2848	827	6	nations	nation	NOUN
taxlaw-2848	827	7	will	will	AUX
taxlaw-2848	827	8	find	find	VERB
taxlaw-2848	827	9	it	it	PRON
taxlaw-2848	827	10	in	in	ADP
taxlaw-2848	827	11	their	their	PRON
taxlaw-2848	827	12	selfinterest	selfinterest	NOUN
taxlaw-2848	827	13	to	to	PART
taxlaw-2848	827	14	continue	continue	VERB
taxlaw-2848	827	15	their	their	PRON
taxlaw-2848	827	16	treaty	treaty	NOUN
taxlaw-2848	827	17	relationships	relationship	NOUN
taxlaw-2848	827	18	under	under	ADP
taxlaw-2848	827	19	the	the	DET
taxlaw-2848	827	20	brady	brady	PROPN
taxlaw-2848	827	21	plan	plan	PROPN
taxlaw-2848	827	22	.	.	PUNCT
taxlaw-2848	828	1	because	because	SCONJ
taxlaw-2848	828	2	it	it	PRON
taxlaw-2848	828	3	eliminates	eliminate	VERB
taxlaw-2848	828	4	u.s	u.s	PROPN
taxlaw-2848	828	5	.	.	PROPN
taxlaw-2848	828	6	source	source	NOUN
taxlaw-2848	828	7	-	-	PUNCT
taxlaw-2848	828	8	based	base	VERB
taxlaw-2848	828	9	taxation	taxation	NOUN
taxlaw-2848	828	10	,	,	PUNCT
taxlaw-2848	828	11	the	the	DET
taxlaw-2848	828	12	brady	brady	PROPN
taxlaw-2848	828	13	plan	plan	NOUN
taxlaw-2848	828	14	may	may	AUX
taxlaw-2848	828	15	,	,	PUNCT
taxlaw-2848	828	16	by	by	ADP
taxlaw-2848	828	17	statute	statute	NOUN
taxlaw-2848	828	18	,	,	PUNCT
taxlaw-2848	828	19	give	give	VERB
taxlaw-2848	828	20	foreign	foreign	ADJ
taxlaw-2848	828	21	investors	investor	NOUN
taxlaw-2848	828	22	many	many	ADJ
taxlaw-2848	828	23	of	of	ADP
taxlaw-2848	828	24	the	the	DET
taxlaw-2848	828	25	benefits	benefit	NOUN
taxlaw-2848	828	26	they	they	PRON
taxlaw-2848	828	27	currently	currently	ADV
taxlaw-2848	828	28	receive	receive	VERB
taxlaw-2848	828	29	by	by	ADP
taxlaw-2848	828	30	treaty	treaty	NOUN
taxlaw-2848	828	31	.	.	PUNCT
taxlaw-2848	829	1	as	as	ADP
taxlaw-2848	829	2	a	a	DET
taxlaw-2848	829	3	result	result	NOUN
taxlaw-2848	829	4	,	,	PUNCT
taxlaw-2848	829	5	treaty	treaty	NOUN
taxlaw-2848	829	6	partners	partner	NOUN
taxlaw-2848	829	7	may	may	AUX
taxlaw-2848	829	8	not	not	PART
taxlaw-2848	829	9	see	see	VERB
taxlaw-2848	829	10	any	any	DET
taxlaw-2848	829	11	need	need	NOUN
taxlaw-2848	829	12	to	to	PART
taxlaw-2848	829	13	give	give	VERB
taxlaw-2848	829	14	up	up	ADP
taxlaw-2848	829	15	any	any	PRON
taxlaw-2848	829	16	of	of	ADP
taxlaw-2848	829	17	their	their	PRON
taxlaw-2848	829	18	source	source	NOUN
taxlaw-2848	829	19	tax	tax	NOUN
taxlaw-2848	829	20	revenues	revenue	NOUN
taxlaw-2848	829	21	,	,	PUNCT
taxlaw-2848	829	22	and	and	CCONJ
taxlaw-2848	829	23	,	,	PUNCT
taxlaw-2848	829	24	therefore	therefore	ADV
taxlaw-2848	829	25	,	,	PUNCT
taxlaw-2848	829	26	not	not	PART
taxlaw-2848	829	27	see	see	VERB
taxlaw-2848	829	28	any	any	DET
taxlaw-2848	829	29	need	need	NOUN
taxlaw-2848	829	30	to	to	PART
taxlaw-2848	829	31	continue	continue	VERB
taxlaw-2848	829	32	their	their	PRON
taxlaw-2848	829	33	treaties	treaty	NOUN
taxlaw-2848	829	34	with	with	ADP
taxlaw-2848	829	35	the	the	DET
taxlaw-2848	829	36	united	united	PROPN
taxlaw-2848	829	37	states	states	PROPN
taxlaw-2848	829	38	.	.	PUNCT
taxlaw-2848	830	1	foreign	foreign	ADJ
taxlaw-2848	830	2	nations	nation	NOUN
taxlaw-2848	830	3	will	will	AUX
taxlaw-2848	830	4	have	have	VERB
taxlaw-2848	830	5	to	to	PART
taxlaw-2848	830	6	make	make	VERB
taxlaw-2848	830	7	the	the	DET
taxlaw-2848	830	8	determination	determination	NOUN
taxlaw-2848	830	9	of	of	ADP
taxlaw-2848	830	10	whether	whether	SCONJ
taxlaw-2848	830	11	they	they	PRON
taxlaw-2848	830	12	wish	wish	VERB
taxlaw-2848	830	13	to	to	PART
taxlaw-2848	830	14	continue	continue	VERB
taxlaw-2848	830	15	their	their	PRON
taxlaw-2848	830	16	treaty	treaty	NOUN
taxlaw-2848	830	17	relationships	relationship	NOUN
taxlaw-2848	830	18	with	with	ADP
taxlaw-2848	830	19	the	the	DET
taxlaw-2848	830	20	united	united	PROPN
taxlaw-2848	830	21	states	states	PROPN
taxlaw-2848	830	22	.	.	PUNCT
taxlaw-2848	831	1	in	in	ADP
taxlaw-2848	831	2	the	the	DET
taxlaw-2848	831	3	meantime	meantime	NOUN
taxlaw-2848	831	4	,	,	PUNCT
taxlaw-2848	831	5	the	the	DET
taxlaw-2848	831	6	united	united	PROPN
taxlaw-2848	831	7	states	states	PROPN
taxlaw-2848	831	8	should	should	AUX
taxlaw-2848	831	9	continue	continue	VERB
taxlaw-2848	831	10	to	to	PART
taxlaw-2848	831	11	treat	treat	VERB
taxlaw-2848	831	12	the	the	DET
taxlaw-2848	831	13	treaties	treaty	NOUN
taxlaw-2848	831	14	as	as	ADP
taxlaw-2848	831	15	applying	apply	VERB
taxlaw-2848	831	16	.	.	PUNCT
taxlaw-2848	832	1	moreover	moreover	ADV
taxlaw-2848	832	2	,	,	PUNCT
taxlaw-2848	832	3	the	the	DET
taxlaw-2848	832	4	plan	plan	NOUN
taxlaw-2848	832	5	should	should	AUX
taxlaw-2848	832	6	maintain	maintain	VERB
taxlaw-2848	832	7	the	the	DET
taxlaw-2848	832	8	withholding	withholding	NOUN
taxlaw-2848	832	9	tax	tax	NOUN
taxlaw-2848	832	10	on	on	ADP
taxlaw-2848	832	11	dividends	dividend	NOUN
taxlaw-2848	832	12	,	,	PUNCT
taxlaw-2848	832	13	so	so	SCONJ
taxlaw-2848	832	14	that	that	SCONJ
taxlaw-2848	832	15	if	if	SCONJ
taxlaw-2848	832	16	a	a	DET
taxlaw-2848	832	17	foreign	foreign	ADJ
taxlaw-2848	832	18	nation	nation	NOUN
taxlaw-2848	832	19	terminates	terminate	VERB
taxlaw-2848	832	20	their	their	PRON
taxlaw-2848	832	21	treaty	treaty	NOUN
taxlaw-2848	832	22	with	with	ADP
taxlaw-2848	832	23	the	the	DET
taxlaw-2848	832	24	united	united	PROPN
taxlaw-2848	832	25	states	states	PROPN
taxlaw-2848	832	26	,	,	PUNCT
taxlaw-2848	832	27	the	the	DET
taxlaw-2848	832	28	full	full	ADJ
taxlaw-2848	832	29	withholding	withholding	NOUN
taxlaw-2848	832	30	tax	tax	NOUN
taxlaw-2848	832	31	would	would	AUX
taxlaw-2848	832	32	apply	apply	VERB
taxlaw-2848	832	33	,	,	PUNCT
taxlaw-2848	832	34	thereby	thereby	ADV
taxlaw-2848	832	35	creating	create	VERB
taxlaw-2848	832	36	an	an	DET
taxlaw-2848	832	37	incentive	incentive	NOUN
taxlaw-2848	832	38	for	for	SCONJ
taxlaw-2848	832	39	foreign	foreign	ADJ
taxlaw-2848	832	40	nations	nation	NOUN
taxlaw-2848	832	41	to	to	PART
taxlaw-2848	832	42	continue	continue	VERB
taxlaw-2848	832	43	to	to	PART
taxlaw-2848	832	44	treat	treat	VERB
taxlaw-2848	832	45	the	the	DET
taxlaw-2848	832	46	treaty	treaty	NOUN
taxlaw-2848	832	47	as	as	ADP
taxlaw-2848	832	48	binding	bind	VERB
taxlaw-2848	832	49	.	.	PUNCT
taxlaw-2848	833	1	because	because	SCONJ
taxlaw-2848	833	2	of	of	ADP
taxlaw-2848	833	3	treaty	treaty	NOUN
taxlaw-2848	833	4	nondiscrimination	nondiscrimination	NOUN
taxlaw-2848	833	5	provisions	provision	NOUN
taxlaw-2848	833	6	,	,	PUNCT
taxlaw-2848	833	7	the	the	DET
taxlaw-2848	833	8	united	united	PROPN
taxlaw-2848	833	9	states	states	PROPN
taxlaw-2848	833	10	may	may	AUX
taxlaw-2848	833	11	not	not	PART
taxlaw-2848	833	12	be	be	AUX
taxlaw-2848	833	13	allowed	allow	VERB
taxlaw-2848	833	14	to	to	PART
taxlaw-2848	833	15	impose	impose	VERB
taxlaw-2848	833	16	a	a	DET
taxlaw-2848	833	17	withholding	withholding	NOUN
taxlaw-2848	833	18	tax	tax	NOUN
taxlaw-2848	833	19	with	with	ADP
taxlaw-2848	833	20	treaty	treaty	NOUN
taxlaw-2848	833	21	countries	country	NOUN
taxlaw-2848	833	22	.	.	PUNCT
taxlaw-2848	834	1	if	if	SCONJ
taxlaw-2848	834	2	a	a	DET
taxlaw-2848	834	3	country	country	NOUN
taxlaw-2848	834	4	were	be	AUX
taxlaw-2848	834	5	to	to	PART
taxlaw-2848	834	6	terminate	terminate	VERB
taxlaw-2848	834	7	its	its	PRON
taxlaw-2848	834	8	treaty	treaty	NOUN
taxlaw-2848	834	9	with	with	ADP
taxlaw-2848	834	10	the	the	DET
taxlaw-2848	834	11	united	united	PROPN
taxlaw-2848	834	12	2017	2017	NUM
taxlaw-2848	834	13	]	]	PUNCT
taxlaw-2848	834	14	a	a	DET
taxlaw-2848	834	15	guide	guide	NOUN
taxlaw-2848	834	16	to	to	ADP
taxlaw-2848	834	17	the	the	DET
taxlaw-2848	834	18	gop	gop	PROPN
taxlaw-2848	834	19	tax	tax	NOUN
taxlaw-2848	834	20	plan	plan	NOUN
taxlaw-2848	834	21	215	215	NUM
taxlaw-2848	834	22	states	state	NOUN
taxlaw-2848	834	23	,	,	PUNCT
taxlaw-2848	834	24	the	the	DET
taxlaw-2848	834	25	withholding	withholding	NOUN
taxlaw-2848	834	26	tax	tax	NOUN
taxlaw-2848	834	27	would	would	AUX
taxlaw-2848	834	28	kick	kick	VERB
taxlaw-2848	834	29	in	in	ADP
taxlaw-2848	834	30	,	,	PUNCT
taxlaw-2848	834	31	creating	create	VERB
taxlaw-2848	834	32	an	an	DET
taxlaw-2848	834	33	incentive	incentive	NOUN
taxlaw-2848	834	34	not	not	PART
taxlaw-2848	834	35	to	to	PART
taxlaw-2848	834	36	terminate	terminate	VERB
taxlaw-2848	834	37	the	the	DET
taxlaw-2848	834	38	treaty.53	treaty.53	NOUN
taxlaw-2848	834	39	d.	d.	PROPN
taxlaw-2848	834	40	financial	financial	PROPN
taxlaw-2848	834	41	flows	flow	VERB
taxlaw-2848	834	42	the	the	DET
taxlaw-2848	834	43	plan	plan	NOUN
taxlaw-2848	834	44	as	as	SCONJ
taxlaw-2848	834	45	written	write	VERB
taxlaw-2848	834	46	distinguishes	distinguish	VERB
taxlaw-2848	834	47	between	between	ADP
taxlaw-2848	834	48	interest	interest	NOUN
taxlaw-2848	834	49	expense	expense	NOUN
taxlaw-2848	834	50	and	and	CCONJ
taxlaw-2848	834	51	payments	payment	NOUN
taxlaw-2848	834	52	on	on	ADP
taxlaw-2848	834	53	real	real	ADJ
taxlaw-2848	834	54	assets	asset	NOUN
taxlaw-2848	834	55	.	.	PUNCT
taxlaw-2848	835	1	if	if	SCONJ
taxlaw-2848	835	2	it	it	PRON
taxlaw-2848	835	3	were	be	AUX
taxlaw-2848	835	4	fully	fully	ADV
taxlaw-2848	835	5	r	r	NOUN
taxlaw-2848	835	6	-	-	PUNCT
taxlaw-2848	835	7	based	base	VERB
taxlaw-2848	835	8	,	,	PUNCT
taxlaw-2848	835	9	it	it	PRON
taxlaw-2848	835	10	would	would	AUX
taxlaw-2848	835	11	distinguish	distinguish	VERB
taxlaw-2848	835	12	financial	financial	ADJ
taxlaw-2848	835	13	flows	flow	NOUN
taxlaw-2848	835	14	from	from	ADP
taxlaw-2848	835	15	real	real	ADJ
taxlaw-2848	835	16	flows	flow	NOUN
taxlaw-2848	835	17	.	.	PUNCT
taxlaw-2848	836	1	regardless	regardless	ADV
taxlaw-2848	836	2	of	of	ADP
taxlaw-2848	836	3	which	which	DET
taxlaw-2848	836	4	approach	approach	NOUN
taxlaw-2848	836	5	is	be	AUX
taxlaw-2848	836	6	taken	take	VERB
taxlaw-2848	836	7	,	,	PUNCT
taxlaw-2848	836	8	making	make	VERB
taxlaw-2848	836	9	these	these	DET
taxlaw-2848	836	10	distinctions	distinction	NOUN
taxlaw-2848	836	11	will	will	AUX
taxlaw-2848	836	12	generate	generate	VERB
taxlaw-2848	836	13	a	a	DET
taxlaw-2848	836	14	number	number	NOUN
taxlaw-2848	836	15	of	of	ADP
taxlaw-2848	836	16	problems.54	problems.54	PROPN
taxlaw-2848	836	17	interest	interest	NOUN
taxlaw-2848	836	18	v.	v.	ADP
taxlaw-2848	836	19	other	other	ADJ
taxlaw-2848	836	20	payments	payment	NOUN
taxlaw-2848	836	21	suppose	suppose	VERB
taxlaw-2848	836	22	that	that	SCONJ
taxlaw-2848	836	23	the	the	DET
taxlaw-2848	836	24	plan	plan	NOUN
taxlaw-2848	836	25	only	only	ADV
taxlaw-2848	836	26	disallowed	disallow	VERB
taxlaw-2848	836	27	net	net	ADJ
taxlaw-2848	836	28	interest	interest	NOUN
taxlaw-2848	836	29	deductions	deduction	NOUN
taxlaw-2848	836	30	but	but	CCONJ
taxlaw-2848	836	31	otherwise	otherwise	ADV
taxlaw-2848	836	32	taxed	tax	VERB
taxlaw-2848	836	33	financial	financial	ADJ
taxlaw-2848	836	34	flows	flow	NOUN
taxlaw-2848	836	35	,	,	PUNCT
taxlaw-2848	836	36	which	which	PRON
taxlaw-2848	836	37	is	be	AUX
taxlaw-2848	836	38	how	how	SCONJ
taxlaw-2848	836	39	the	the	DET
taxlaw-2848	836	40	current	current	ADJ
taxlaw-2848	836	41	draft	draft	NOUN
taxlaw-2848	836	42	reads.55	reads.55	NOUN
taxlaw-2848	836	43	the	the	DET
taxlaw-2848	836	44	plan	plan	NOUN
taxlaw-2848	836	45	would	would	AUX
taxlaw-2848	836	46	then	then	ADV
taxlaw-2848	836	47	need	need	VERB
taxlaw-2848	836	48	rules	rule	NOUN
taxlaw-2848	836	49	to	to	PART
taxlaw-2848	836	50	determine	determine	VERB
taxlaw-2848	836	51	when	when	SCONJ
taxlaw-2848	836	52	a	a	DET
taxlaw-2848	836	53	flow	flow	NOUN
taxlaw-2848	836	54	is	be	AUX
taxlaw-2848	836	55	“	"	PUNCT
taxlaw-2848	836	56	interest	interest	NOUN
taxlaw-2848	836	57	”	"	PUNCT
taxlaw-2848	836	58	instead	instead	ADV
taxlaw-2848	836	59	of	of	ADP
taxlaw-2848	836	60	something	something	PRON
taxlaw-2848	836	61	else	else	ADV
taxlaw-2848	836	62	.	.	PUNCT
taxlaw-2848	837	1	this	this	DET
taxlaw-2848	837	2	problem	problem	NOUN
taxlaw-2848	837	3	exists	exist	VERB
taxlaw-2848	837	4	under	under	ADP
taxlaw-2848	837	5	current	current	ADJ
taxlaw-2848	837	6	law	law	NOUN
taxlaw-2848	837	7	but	but	CCONJ
taxlaw-2848	837	8	would	would	AUX
taxlaw-2848	837	9	be	be	AUX
taxlaw-2848	837	10	worse	bad	ADJ
taxlaw-2848	837	11	under	under	ADP
taxlaw-2848	837	12	the	the	DET
taxlaw-2848	837	13	brady	brady	PROPN
taxlaw-2848	837	14	plan	plan	NOUN
taxlaw-2848	837	15	because	because	SCONJ
taxlaw-2848	837	16	the	the	DET
taxlaw-2848	837	17	consequences	consequence	NOUN
taxlaw-2848	837	18	of	of	ADP
taxlaw-2848	837	19	being	be	AUX
taxlaw-2848	837	20	labeled	label	VERB
taxlaw-2848	837	21	interest	interest	NOUN
taxlaw-2848	837	22	would	would	AUX
taxlaw-2848	837	23	be	be	AUX
taxlaw-2848	837	24	more	more	ADV
taxlaw-2848	837	25	severe	severe	ADJ
taxlaw-2848	837	26	.	.	PUNCT
taxlaw-2848	838	1	to	to	PART
taxlaw-2848	838	2	illustrate	illustrate	VERB
taxlaw-2848	838	3	,	,	PUNCT
taxlaw-2848	838	4	suppose	suppose	VERB
taxlaw-2848	838	5	that	that	SCONJ
taxlaw-2848	838	6	a	a	DET
taxlaw-2848	838	7	business	business	NOUN
taxlaw-2848	838	8	wanted	want	VERB
taxlaw-2848	838	9	to	to	PART
taxlaw-2848	838	10	borrow	borrow	VERB
taxlaw-2848	838	11	$	$	SYM
taxlaw-2848	838	12	100	100	NUM
taxlaw-2848	838	13	at	at	ADP
taxlaw-2848	838	14	a	a	DET
taxlaw-2848	838	15	10	10	NUM
taxlaw-2848	838	16	%	%	NOUN
taxlaw-2848	838	17	interest	interest	NOUN
taxlaw-2848	838	18	rate	rate	NOUN
taxlaw-2848	838	19	for	for	ADP
taxlaw-2848	838	20	one	one	NUM
taxlaw-2848	838	21	year	year	NOUN
taxlaw-2848	838	22	.	.	PUNCT
taxlaw-2848	839	1	if	if	SCONJ
taxlaw-2848	839	2	it	it	PRON
taxlaw-2848	839	3	used	use	VERB
taxlaw-2848	839	4	a	a	DET
taxlaw-2848	839	5	financial	financial	ADJ
taxlaw-2848	839	6	instrument	instrument	NOUN
taxlaw-2848	839	7	formally	formally	ADV
taxlaw-2848	839	8	labeled	label	VERB
taxlaw-2848	839	9	debt	debt	NOUN
taxlaw-2848	839	10	to	to	PART
taxlaw-2848	839	11	borrow	borrow	VERB
taxlaw-2848	839	12	the	the	DET
taxlaw-2848	839	13	$	$	SYM
taxlaw-2848	839	14	100	100	NUM
taxlaw-2848	839	15	,	,	PUNCT
taxlaw-2848	839	16	the	the	DET
taxlaw-2848	839	17	$	$	SYM
taxlaw-2848	839	18	10	10	NUM
taxlaw-2848	839	19	of	of	ADP
taxlaw-2848	839	20	interest	interest	NOUN
taxlaw-2848	839	21	that	that	PRON
taxlaw-2848	839	22	it	it	PRON
taxlaw-2848	839	23	pays	pay	VERB
taxlaw-2848	839	24	would	would	AUX
taxlaw-2848	839	25	be	be	AUX
taxlaw-2848	839	26	non	non	ADJ
taxlaw-2848	839	27	-	-	ADJ
taxlaw-2848	839	28	deductible	deductible	ADJ
taxlaw-2848	839	29	.	.	PUNCT
taxlaw-2848	840	1	suppose	suppose	VERB
taxlaw-2848	840	2	instead	instead	ADV
taxlaw-2848	840	3	that	that	SCONJ
taxlaw-2848	840	4	it	it	PRON
taxlaw-2848	840	5	borrowed	borrow	VERB
taxlaw-2848	840	6	the	the	DET
taxlaw-2848	840	7	following	following	ADJ
taxlaw-2848	840	8	way	way	NOUN
taxlaw-2848	840	9	:	:	PUNCT
taxlaw-2848	840	10	it	it	PRON
taxlaw-2848	840	11	sells	sell	VERB
taxlaw-2848	840	12	short	short	ADJ
taxlaw-2848	840	13	$	$	SYM
taxlaw-2848	840	14	100	100	NUM
taxlaw-2848	840	15	of	of	ADP
taxlaw-2848	840	16	treasury	treasury	PROPN
taxlaw-2848	840	17	securities	security	NOUN
taxlaw-2848	840	18	and	and	CCONJ
taxlaw-2848	840	19	simultaneously	simultaneously	ADV
taxlaw-2848	840	20	enters	enter	VERB
taxlaw-2848	840	21	into	into	ADP
taxlaw-2848	840	22	a	a	DET
taxlaw-2848	840	23	forward	forward	ADJ
taxlaw-2848	840	24	contract	contract	NOUN
taxlaw-2848	840	25	to	to	PART
taxlaw-2848	840	26	purchase	purchase	VERB
taxlaw-2848	840	27	treasury	treasury	NOUN
taxlaw-2848	840	28	securities	security	NOUN
taxlaw-2848	840	29	in	in	ADP
taxlaw-2848	840	30	one	one	NUM
taxlaw-2848	840	31	year	year	NOUN
taxlaw-2848	840	32	for	for	ADP
taxlaw-2848	840	33	$	$	SYM
taxlaw-2848	840	34	110	110	NUM
taxlaw-2848	840	35	.	.	PUNCT
taxlaw-2848	841	1	the	the	DET
taxlaw-2848	841	2	cash	cash	NOUN
taxlaw-2848	841	3	flows	flow	VERB
taxlaw-2848	841	4	on	on	ADP
taxlaw-2848	841	5	this	this	DET
taxlaw-2848	841	6	second	second	ADJ
taxlaw-2848	841	7	transaction	transaction	NOUN
taxlaw-2848	841	8	are	be	AUX
taxlaw-2848	841	9	identical	identical	ADJ
taxlaw-2848	841	10	to	to	ADP
taxlaw-2848	841	11	the	the	DET
taxlaw-2848	841	12	flows	flow	NOUN
taxlaw-2848	841	13	on	on	ADP
taxlaw-2848	841	14	formal	formal	ADJ
taxlaw-2848	841	15	borrowing	borrowing	NOUN
taxlaw-2848	841	16	.	.	PUNCT
taxlaw-2848	842	1	the	the	DET
taxlaw-2848	842	2	second	second	ADJ
taxlaw-2848	842	3	,	,	PUNCT
taxlaw-2848	842	4	however	however	ADV
taxlaw-2848	842	5	,	,	PUNCT
taxlaw-2848	842	6	uses	use	VERB
taxlaw-2848	842	7	the	the	DET
taxlaw-2848	842	8	form	form	NOUN
taxlaw-2848	842	9	of	of	ADP
taxlaw-2848	842	10	the	the	DET
taxlaw-2848	842	11	sale	sale	NOUN
taxlaw-2848	842	12	and	and	CCONJ
taxlaw-2848	842	13	purchase	purchase	NOUN
taxlaw-2848	842	14	of	of	ADP
taxlaw-2848	842	15	securities	security	NOUN
taxlaw-2848	842	16	rather	rather	ADV
taxlaw-2848	842	17	than	than	ADP
taxlaw-2848	842	18	of	of	ADP
taxlaw-2848	842	19	a	a	DET
taxlaw-2848	842	20	debt	debt	NOUN
taxlaw-2848	842	21	instrument	instrument	NOUN
taxlaw-2848	842	22	.	.	PUNCT
taxlaw-2848	843	1	the	the	DET
taxlaw-2848	843	2	combined	combine	VERB
taxlaw-2848	843	3	sale	sale	NOUN
taxlaw-2848	843	4	and	and	CCONJ
taxlaw-2848	843	5	repurchase	repurchase	NOUN
taxlaw-2848	843	6	might	might	AUX
taxlaw-2848	843	7	be	be	AUX
taxlaw-2848	843	8	recharacterized	recharacterize	VERB
taxlaw-2848	843	9	as	as	ADP
taxlaw-2848	843	10	a	a	DET
taxlaw-2848	843	11	borrowing	borrowing	NOUN
taxlaw-2848	843	12	because	because	SCONJ
taxlaw-2848	843	13	the	the	DET
taxlaw-2848	843	14	flows	flow	NOUN
taxlaw-2848	843	15	precisely	precisely	ADV
taxlaw-2848	843	16	match	match	VERB
taxlaw-2848	843	17	those	those	PRON
taxlaw-2848	843	18	of	of	ADP
taxlaw-2848	843	19	a	a	DET
taxlaw-2848	843	20	borrowing	borrowing	NOUN
taxlaw-2848	843	21	.	.	PUNCT
taxlaw-2848	844	1	if	if	SCONJ
taxlaw-2848	844	2	so	so	ADV
taxlaw-2848	844	3	,	,	PUNCT
taxlaw-2848	844	4	however	however	ADV
taxlaw-2848	844	5	,	,	PUNCT
taxlaw-2848	844	6	it	it	PRON
taxlaw-2848	844	7	would	would	AUX
taxlaw-2848	844	8	be	be	AUX
taxlaw-2848	844	9	straightforward	straightforward	ADJ
taxlaw-2848	844	10	to	to	PART
taxlaw-2848	844	11	make	make	VERB
taxlaw-2848	844	12	the	the	DET
taxlaw-2848	844	13	flows	flow	NOUN
taxlaw-2848	844	14	mismatch	mismatch	VERB
taxlaw-2848	844	15	one	one	NOUN
taxlaw-2848	844	16	another	another	DET
taxlaw-2848	844	17	to	to	PART
taxlaw-2848	844	18	avoid	avoid	VERB
taxlaw-2848	844	19	recharacterization	recharacterization	NOUN
taxlaw-2848	844	20	but	but	CCONJ
taxlaw-2848	844	21	without	without	ADP
taxlaw-2848	844	22	changing	change	VERB
taxlaw-2848	844	23	the	the	DET
taxlaw-2848	844	24	economics	economic	NOUN
taxlaw-2848	844	25	significantly	significantly	ADV
taxlaw-2848	844	26	.	.	PUNCT
taxlaw-2848	845	1	there	there	PRON
taxlaw-2848	845	2	will	will	AUX
taxlaw-2848	845	3	be	be	AUX
taxlaw-2848	845	4	no	no	DET
taxlaw-2848	845	5	easy	easy	ADJ
taxlaw-2848	845	6	way	way	NOUN
taxlaw-2848	845	7	around	around	ADP
taxlaw-2848	845	8	this	this	DET
taxlaw-2848	845	9	problem	problem	NOUN
taxlaw-2848	845	10	.	.	PUNCT
taxlaw-2848	846	1	any	any	DET
taxlaw-2848	846	2	set	set	NOUN
taxlaw-2848	846	3	of	of	ADP
taxlaw-2848	846	4	flows	flow	NOUN
taxlaw-2848	846	5	where	where	SCONJ
taxlaw-2848	846	6	payments	payment	NOUN
taxlaw-2848	846	7	come	come	VERB
taxlaw-2848	846	8	in	in	ADV
taxlaw-2848	846	9	before	before	SCONJ
taxlaw-2848	846	10	they	they	PRON
taxlaw-2848	846	11	go	go	VERB
taxlaw-2848	846	12	out	out	ADP
taxlaw-2848	846	13	has	have	VERB
taxlaw-2848	846	14	implicit	implicit	ADJ
taxlaw-2848	846	15	interest	interest	NOUN
taxlaw-2848	846	16	.	.	PUNCT
taxlaw-2848	847	1	absent	absent	ADJ
taxlaw-2848	847	2	an	an	DET
taxlaw-2848	847	3	attempt	attempt	NOUN
taxlaw-2848	847	4	to	to	PART
taxlaw-2848	847	5	impute	impute	VERB
taxlaw-2848	847	6	interest	interest	NOUN
taxlaw-2848	847	7	to	to	ADP
taxlaw-2848	847	8	all	all	DET
taxlaw-2848	847	9	flows	flow	NOUN
taxlaw-2848	847	10	,	,	PUNCT
taxlaw-2848	847	11	there	there	PRON
taxlaw-2848	847	12	will	will	AUX
taxlaw-2848	847	13	be	be	AUX
taxlaw-2848	847	14	ways	way	NOUN
taxlaw-2848	847	15	to	to	PART
taxlaw-2848	847	16	hide	hide	VERB
taxlaw-2848	847	17	interest	interest	NOUN
taxlaw-2848	847	18	expense	expense	NOUN
taxlaw-2848	847	19	in	in	ADP
taxlaw-2848	847	20	real	real	ADJ
taxlaw-2848	847	21	or	or	CCONJ
taxlaw-2848	847	22	other	other	ADJ
taxlaw-2848	847	23	financial	financial	ADJ
taxlaw-2848	847	24	flows	flow	NOUN
taxlaw-2848	847	25	and	and	CCONJ
taxlaw-2848	847	26	generate	generate	VERB
taxlaw-2848	847	27	deductions	deduction	NOUN
taxlaw-2848	847	28	for	for	ADP
taxlaw-2848	847	29	what	what	PRON
taxlaw-2848	847	30	is	be	AUX
taxlaw-2848	847	31	economically	economically	ADV
taxlaw-2848	847	32	interest	interest	NOUN
taxlaw-2848	847	33	expense	expense	NOUN
taxlaw-2848	847	34	.	.	PUNCT
taxlaw-2848	848	1	real	real	ADJ
taxlaw-2848	848	2	v.	v.	ADP
taxlaw-2848	848	3	financial	financial	ADJ
taxlaw-2848	848	4	flows	flow	NOUN
taxlaw-2848	848	5	53	53	NUM
taxlaw-2848	848	6	see	see	VERB
taxlaw-2848	848	7	harry	harry	PROPN
taxlaw-2848	848	8	grubert	grubert	PROPN
taxlaw-2848	848	9	&	&	CCONJ
taxlaw-2848	848	10	t.	t.	PROPN
taxlaw-2848	848	11	scott	scott	PROPN
taxlaw-2848	848	12	newlon	newlon	PROPN
taxlaw-2848	848	13	,	,	PUNCT
taxlaw-2848	848	14	the	the	DET
taxlaw-2848	848	15	international	international	ADJ
taxlaw-2848	848	16	implications	implication	NOUN
taxlaw-2848	848	17	of	of	ADP
taxlaw-2848	848	18	consumption	consumption	NOUN
taxlaw-2848	848	19	tax	tax	NOUN
taxlaw-2848	848	20	proposals	proposal	NOUN
taxlaw-2848	848	21	,	,	PUNCT
taxlaw-2848	848	22	48	48	NUM
taxlaw-2848	848	23	nat’l	nat’l	NOUN
taxlaw-2848	848	24	.	.	PUNCT
taxlaw-2848	849	1	tax	tax	NOUN
taxlaw-2848	849	2	j.	j.	PROPN
taxlaw-2848	849	3	619	619	NUM
taxlaw-2848	849	4	,	,	PUNCT
taxlaw-2848	849	5	642	642	NUM
taxlaw-2848	849	6	(	(	PUNCT
taxlaw-2848	849	7	1995	1995	NUM
taxlaw-2848	849	8	)	)	PUNCT
taxlaw-2848	849	9	.	.	PUNCT
taxlaw-2848	850	1	54	54	NUM
taxlaw-2848	850	2	for	for	ADP
taxlaw-2848	850	3	additional	additional	ADJ
taxlaw-2848	850	4	detail	detail	NOUN
taxlaw-2848	850	5	,	,	PUNCT
taxlaw-2848	850	6	see	see	VERB
taxlaw-2848	850	7	,	,	PUNCT
taxlaw-2848	850	8	chapter	chapter	NOUN
taxlaw-2848	850	9	6	6	NUM
taxlaw-2848	850	10	in	in	ADP
taxlaw-2848	850	11	carroll	carroll	NOUN
taxlaw-2848	850	12	and	and	CCONJ
taxlaw-2848	850	13	viard	viard	PROPN
taxlaw-2848	850	14	,	,	PUNCT
taxlaw-2848	850	15	supra	supra	PROPN
taxlaw-2848	850	16	note	note	NOUN
taxlaw-2848	850	17	16	16	NUM
taxlaw-2848	850	18	,	,	PUNCT
taxlaw-2848	850	19	at	at	ADP
taxlaw-2848	850	20	81	81	NUM
taxlaw-2848	850	21	-	-	SYM
taxlaw-2848	850	22	101	101	NUM
taxlaw-2848	850	23	.	.	PUNCT
taxlaw-2848	850	24	55	55	NUM
taxlaw-2848	850	25	as	as	SCONJ
taxlaw-2848	850	26	discussed	discuss	VERB
taxlaw-2848	850	27	above	above	ADV
taxlaw-2848	850	28	,	,	PUNCT
taxlaw-2848	850	29	i	i	PRON
taxlaw-2848	850	30	am	be	AUX
taxlaw-2848	850	31	assuming	assume	VERB
taxlaw-2848	850	32	that	that	SCONJ
taxlaw-2848	850	33	to	to	ADP
taxlaw-2848	850	34	the	the	DET
taxlaw-2848	850	35	extent	extent	NOUN
taxlaw-2848	850	36	the	the	DET
taxlaw-2848	850	37	plan	plan	NOUN
taxlaw-2848	850	38	taxes	tax	VERB
taxlaw-2848	850	39	financial	financial	ADJ
taxlaw-2848	850	40	flows	flow	NOUN
taxlaw-2848	850	41	,	,	PUNCT
taxlaw-2848	850	42	it	it	PRON
taxlaw-2848	850	43	does	do	VERB
taxlaw-2848	850	44	so	so	ADV
taxlaw-2848	850	45	on	on	ADP
taxlaw-2848	850	46	an	an	DET
taxlaw-2848	850	47	income	income	NOUN
taxlaw-2848	850	48	tax	tax	NOUN
taxlaw-2848	850	49	basis	basis	NOUN
taxlaw-2848	850	50	,	,	PUNCT
taxlaw-2848	850	51	not	not	PART
taxlaw-2848	850	52	a	a	DET
taxlaw-2848	850	53	cash	cash	NOUN
taxlaw-2848	850	54	-	-	PUNCT
taxlaw-2848	850	55	flow	flow	NOUN
taxlaw-2848	850	56	basis	basis	NOUN
taxlaw-2848	850	57	.	.	PUNCT
taxlaw-2848	851	1	216	216	NUM
taxlaw-2848	851	2	columbia	columbia	PROPN
taxlaw-2848	851	3	journal	journal	PROPN
taxlaw-2848	851	4	of	of	ADP
taxlaw-2848	851	5	tax	tax	NOUN
taxlaw-2848	851	6	law	law	NOUN
taxlaw-2848	851	7	[	[	X
taxlaw-2848	851	8	vol.8:171	vol.8:171	NOUN
taxlaw-2848	851	9	suppose	suppose	VERB
taxlaw-2848	851	10	instead	instead	ADV
taxlaw-2848	851	11	that	that	SCONJ
taxlaw-2848	851	12	the	the	DET
taxlaw-2848	851	13	brady	brady	PROPN
taxlaw-2848	851	14	plan	plan	NOUN
taxlaw-2848	851	15	were	be	AUX
taxlaw-2848	851	16	to	to	PART
taxlaw-2848	851	17	take	take	VERB
taxlaw-2848	851	18	the	the	DET
taxlaw-2848	851	19	more	more	ADV
taxlaw-2848	851	20	conventional	conventional	ADJ
taxlaw-2848	851	21	approach	approach	NOUN
taxlaw-2848	851	22	used	use	VERB
taxlaw-2848	851	23	in	in	ADP
taxlaw-2848	851	24	vats	vat	NOUN
taxlaw-2848	851	25	and	and	CCONJ
taxlaw-2848	851	26	in	in	ADP
taxlaw-2848	851	27	x	x	ADJ
taxlaw-2848	851	28	-	-	NOUN
taxlaw-2848	851	29	tax	tax	NOUN
taxlaw-2848	851	30	proposals	proposal	NOUN
taxlaw-2848	851	31	and	and	CCONJ
taxlaw-2848	851	32	ignored	ignore	VERB
taxlaw-2848	851	33	all	all	DET
taxlaw-2848	851	34	financial	financial	ADJ
taxlaw-2848	851	35	flows	flow	NOUN
taxlaw-2848	851	36	.	.	PUNCT
taxlaw-2848	852	1	under	under	ADP
taxlaw-2848	852	2	this	this	DET
taxlaw-2848	852	3	approach	approach	NOUN
taxlaw-2848	852	4	,	,	PUNCT
taxlaw-2848	852	5	the	the	DET
taxlaw-2848	852	6	tax	tax	NOUN
taxlaw-2848	852	7	system	system	NOUN
taxlaw-2848	852	8	would	would	AUX
taxlaw-2848	852	9	have	have	VERB
taxlaw-2848	852	10	to	to	PART
taxlaw-2848	852	11	distinguish	distinguish	VERB
taxlaw-2848	852	12	financial	financial	ADJ
taxlaw-2848	852	13	flows	flow	NOUN
taxlaw-2848	852	14	from	from	ADP
taxlaw-2848	852	15	real	real	ADJ
taxlaw-2848	852	16	flows	flow	NOUN
taxlaw-2848	852	17	.	.	PUNCT
taxlaw-2848	853	1	many	many	ADJ
taxlaw-2848	853	2	transactions	transaction	NOUN
taxlaw-2848	853	3	,	,	PUNCT
taxlaw-2848	853	4	however	however	ADV
taxlaw-2848	853	5	,	,	PUNCT
taxlaw-2848	853	6	have	have	VERB
taxlaw-2848	853	7	elements	element	NOUN
taxlaw-2848	853	8	of	of	ADP
taxlaw-2848	853	9	both	both	PRON
taxlaw-2848	853	10	.	.	PUNCT
taxlaw-2848	854	1	a	a	DET
taxlaw-2848	854	2	typical	typical	ADJ
taxlaw-2848	854	3	case	case	NOUN
taxlaw-2848	854	4	is	be	AUX
taxlaw-2848	854	5	the	the	DET
taxlaw-2848	854	6	sale	sale	NOUN
taxlaw-2848	854	7	of	of	ADP
taxlaw-2848	854	8	a	a	DET
taxlaw-2848	854	9	good	good	NOUN
taxlaw-2848	854	10	on	on	ADP
taxlaw-2848	854	11	credit	credit	NOUN
taxlaw-2848	854	12	.	.	PUNCT
taxlaw-2848	855	1	for	for	ADP
taxlaw-2848	855	2	example	example	NOUN
taxlaw-2848	855	3	,	,	PUNCT
taxlaw-2848	855	4	suppose	suppose	VERB
taxlaw-2848	855	5	a	a	DET
taxlaw-2848	855	6	retailer	retailer	NOUN
taxlaw-2848	855	7	sold	sell	VERB
taxlaw-2848	855	8	a	a	DET
taxlaw-2848	855	9	good	good	NOUN
taxlaw-2848	855	10	with	with	ADP
taxlaw-2848	855	11	a	a	DET
taxlaw-2848	855	12	fair	fair	ADJ
taxlaw-2848	855	13	market	market	NOUN
taxlaw-2848	855	14	value	value	NOUN
taxlaw-2848	855	15	of	of	ADP
taxlaw-2848	855	16	$	$	SYM
taxlaw-2848	855	17	100	100	NUM
taxlaw-2848	855	18	to	to	ADP
taxlaw-2848	855	19	a	a	DET
taxlaw-2848	855	20	customer	customer	NOUN
taxlaw-2848	855	21	and	and	CCONJ
taxlaw-2848	855	22	the	the	DET
taxlaw-2848	855	23	customer	customer	NOUN
taxlaw-2848	855	24	agreed	agree	VERB
taxlaw-2848	855	25	to	to	PART
taxlaw-2848	855	26	pay	pay	VERB
taxlaw-2848	855	27	$	$	SYM
taxlaw-2848	855	28	110	110	NUM
taxlaw-2848	855	29	in	in	ADP
taxlaw-2848	855	30	one	one	NUM
taxlaw-2848	855	31	year	year	NOUN
taxlaw-2848	855	32	’s	’s	PART
taxlaw-2848	855	33	time	time	NOUN
taxlaw-2848	855	34	.	.	PUNCT
taxlaw-2848	856	1	if	if	SCONJ
taxlaw-2848	856	2	interest	interest	NOUN
taxlaw-2848	856	3	income	income	NOUN
taxlaw-2848	856	4	is	be	AUX
taxlaw-2848	856	5	not	not	PART
taxlaw-2848	856	6	taxed	tax	VERB
taxlaw-2848	856	7	but	but	CCONJ
taxlaw-2848	856	8	sales	sale	NOUN
taxlaw-2848	856	9	proceeds	proceed	NOUN
taxlaw-2848	856	10	are	be	AUX
taxlaw-2848	856	11	,	,	PUNCT
taxlaw-2848	856	12	the	the	DET
taxlaw-2848	856	13	retailer	retailer	NOUN
taxlaw-2848	856	14	will	will	AUX
taxlaw-2848	856	15	want	want	VERB
taxlaw-2848	856	16	to	to	PART
taxlaw-2848	856	17	characterize	characterize	VERB
taxlaw-2848	856	18	the	the	DET
taxlaw-2848	856	19	transaction	transaction	NOUN
taxlaw-2848	856	20	as	as	ADP
taxlaw-2848	856	21	producing	produce	VERB
taxlaw-2848	856	22	a	a	DET
taxlaw-2848	856	23	$	$	SYM
taxlaw-2848	856	24	100	100	NUM
taxlaw-2848	856	25	real	real	ADJ
taxlaw-2848	856	26	inflow	inflow	NOUN
taxlaw-2848	856	27	(	(	PUNCT
taxlaw-2848	856	28	which	which	PRON
taxlaw-2848	856	29	is	be	AUX
taxlaw-2848	856	30	taxable	taxable	ADJ
taxlaw-2848	856	31	)	)	PUNCT
taxlaw-2848	856	32	and	and	CCONJ
taxlaw-2848	856	33	a	a	DET
taxlaw-2848	856	34	$	$	SYM
taxlaw-2848	856	35	10	10	NUM
taxlaw-2848	856	36	interest	interest	NOUN
taxlaw-2848	856	37	receipt	receipt	NOUN
taxlaw-2848	856	38	(	(	PUNCT
taxlaw-2848	856	39	which	which	PRON
taxlaw-2848	856	40	is	be	AUX
taxlaw-2848	856	41	not	not	PART
taxlaw-2848	856	42	taxable	taxable	ADJ
taxlaw-2848	856	43	)	)	PUNCT
taxlaw-2848	856	44	.	.	PUNCT
taxlaw-2848	857	1	if	if	SCONJ
taxlaw-2848	857	2	the	the	DET
taxlaw-2848	857	3	value	value	NOUN
taxlaw-2848	857	4	of	of	ADP
taxlaw-2848	857	5	the	the	DET
taxlaw-2848	857	6	good	good	NOUN
taxlaw-2848	857	7	can	can	AUX
taxlaw-2848	857	8	not	not	PART
taxlaw-2848	857	9	be	be	AUX
taxlaw-2848	857	10	readily	readily	ADV
taxlaw-2848	857	11	determined	determine	VERB
taxlaw-2848	857	12	,	,	PUNCT
taxlaw-2848	857	13	the	the	DET
taxlaw-2848	857	14	retailer	retailer	NOUN
taxlaw-2848	857	15	will	will	AUX
taxlaw-2848	857	16	have	have	VERB
taxlaw-2848	857	17	an	an	DET
taxlaw-2848	857	18	incentive	incentive	NOUN
taxlaw-2848	857	19	to	to	PART
taxlaw-2848	857	20	overstate	overstate	VERB
taxlaw-2848	857	21	the	the	DET
taxlaw-2848	857	22	interest	interest	NOUN
taxlaw-2848	857	23	,	,	PUNCT
taxlaw-2848	857	24	for	for	ADP
taxlaw-2848	857	25	example	example	NOUN
taxlaw-2848	857	26	,	,	PUNCT
taxlaw-2848	857	27	by	by	ADP
taxlaw-2848	857	28	claiming	claim	VERB
taxlaw-2848	857	29	the	the	DET
taxlaw-2848	857	30	value	value	NOUN
taxlaw-2848	857	31	of	of	ADP
taxlaw-2848	857	32	the	the	DET
taxlaw-2848	857	33	good	good	NOUN
taxlaw-2848	857	34	is	be	AUX
taxlaw-2848	857	35	only	only	ADV
taxlaw-2848	857	36	$	$	SYM
taxlaw-2848	857	37	95	95	NUM
taxlaw-2848	857	38	and	and	CCONJ
taxlaw-2848	857	39	there	there	PRON
taxlaw-2848	857	40	is	be	VERB
taxlaw-2848	857	41	$	$	SYM
taxlaw-2848	857	42	15	15	NUM
taxlaw-2848	857	43	of	of	ADP
taxlaw-2848	857	44	non	non	ADJ
taxlaw-2848	857	45	-	-	ADJ
taxlaw-2848	857	46	taxable	taxable	ADJ
taxlaw-2848	857	47	interest	interest	NOUN
taxlaw-2848	857	48	income	income	NOUN
taxlaw-2848	857	49	,	,	PUNCT
taxlaw-2848	857	50	reducing	reduce	VERB
taxlaw-2848	857	51	the	the	DET
taxlaw-2848	857	52	tax	tax	NOUN
taxlaw-2848	857	53	base	base	NOUN
taxlaw-2848	857	54	by	by	ADP
taxlaw-2848	857	55	$	$	SYM
taxlaw-2848	857	56	5	5	NUM
taxlaw-2848	857	57	.	.	PUNCT
taxlaw-2848	858	1	problems	problem	NOUN
taxlaw-2848	858	2	would	would	AUX
taxlaw-2848	858	3	also	also	ADV
taxlaw-2848	858	4	arise	arise	VERB
taxlaw-2848	858	5	with	with	ADP
taxlaw-2848	858	6	transactions	transaction	NOUN
taxlaw-2848	858	7	such	such	ADJ
taxlaw-2848	858	8	as	as	ADP
taxlaw-2848	858	9	forward	forward	ADJ
taxlaw-2848	858	10	contracts	contract	NOUN
taxlaw-2848	858	11	that	that	PRON
taxlaw-2848	858	12	can	can	AUX
taxlaw-2848	858	13	be	be	AUX
taxlaw-2848	858	14	either	either	CCONJ
taxlaw-2848	858	15	cash	cash	NOUN
taxlaw-2848	858	16	settled	settle	VERB
taxlaw-2848	858	17	or	or	CCONJ
taxlaw-2848	858	18	physically	physically	ADV
taxlaw-2848	858	19	settled	settle	VERB
taxlaw-2848	858	20	.	.	PUNCT
taxlaw-2848	859	1	for	for	ADP
taxlaw-2848	859	2	example	example	NOUN
taxlaw-2848	859	3	,	,	PUNCT
taxlaw-2848	859	4	suppose	suppose	VERB
taxlaw-2848	859	5	that	that	SCONJ
taxlaw-2848	859	6	a	a	DET
taxlaw-2848	859	7	corporation	corporation	NOUN
taxlaw-2848	859	8	entered	enter	VERB
taxlaw-2848	859	9	into	into	ADP
taxlaw-2848	859	10	a	a	DET
taxlaw-2848	859	11	contract	contract	NOUN
taxlaw-2848	859	12	for	for	ADP
taxlaw-2848	859	13	the	the	DET
taxlaw-2848	859	14	purchase	purchase	NOUN
taxlaw-2848	859	15	of	of	ADP
taxlaw-2848	859	16	a	a	DET
taxlaw-2848	859	17	unit	unit	NOUN
taxlaw-2848	859	18	of	of	ADP
taxlaw-2848	859	19	pork	pork	NOUN
taxlaw-2848	859	20	bellies	belly	NOUN
taxlaw-2848	859	21	in	in	ADP
taxlaw-2848	859	22	one	one	NUM
taxlaw-2848	859	23	year	year	NOUN
taxlaw-2848	859	24	’s	’s	PART
taxlaw-2848	859	25	time	time	NOUN
taxlaw-2848	859	26	for	for	ADP
taxlaw-2848	859	27	$	$	SYM
taxlaw-2848	859	28	100	100	NUM
taxlaw-2848	859	29	.	.	PUNCT
taxlaw-2848	860	1	if	if	SCONJ
taxlaw-2848	860	2	pork	pork	NOUN
taxlaw-2848	860	3	bellies	belly	NOUN
taxlaw-2848	860	4	went	go	VERB
taxlaw-2848	860	5	up	up	ADP
taxlaw-2848	860	6	in	in	ADP
taxlaw-2848	860	7	price	price	NOUN
taxlaw-2848	860	8	over	over	ADP
taxlaw-2848	860	9	the	the	DET
taxlaw-2848	860	10	course	course	NOUN
taxlaw-2848	860	11	of	of	ADP
taxlaw-2848	860	12	the	the	DET
taxlaw-2848	860	13	year	year	NOUN
taxlaw-2848	860	14	,	,	PUNCT
taxlaw-2848	860	15	the	the	DET
taxlaw-2848	860	16	corporation	corporation	NOUN
taxlaw-2848	860	17	would	would	AUX
taxlaw-2848	860	18	have	have	VERB
taxlaw-2848	860	19	a	a	DET
taxlaw-2848	860	20	gain	gain	NOUN
taxlaw-2848	860	21	on	on	ADP
taxlaw-2848	860	22	the	the	DET
taxlaw-2848	860	23	transaction	transaction	NOUN
taxlaw-2848	860	24	.	.	PUNCT
taxlaw-2848	861	1	in	in	ADP
taxlaw-2848	861	2	this	this	DET
taxlaw-2848	861	3	case	case	NOUN
taxlaw-2848	861	4	,	,	PUNCT
taxlaw-2848	861	5	it	it	PRON
taxlaw-2848	861	6	could	could	AUX
taxlaw-2848	861	7	cash	cash	VERB
taxlaw-2848	861	8	settle	settle	VERB
taxlaw-2848	861	9	the	the	DET
taxlaw-2848	861	10	contract	contract	NOUN
taxlaw-2848	861	11	and	and	CCONJ
taxlaw-2848	861	12	report	report	VERB
taxlaw-2848	861	13	it	it	PRON
taxlaw-2848	861	14	as	as	ADP
taxlaw-2848	861	15	an	an	DET
taxlaw-2848	861	16	excludible	excludible	ADJ
taxlaw-2848	861	17	financial	financial	ADJ
taxlaw-2848	861	18	flow	flow	NOUN
taxlaw-2848	861	19	.	.	PUNCT
taxlaw-2848	862	1	if	if	SCONJ
taxlaw-2848	862	2	pork	pork	NOUN
taxlaw-2848	862	3	bellies	belly	NOUN
taxlaw-2848	862	4	went	go	VERB
taxlaw-2848	862	5	down	down	ADP
taxlaw-2848	862	6	in	in	ADP
taxlaw-2848	862	7	price	price	NOUN
taxlaw-2848	862	8	,	,	PUNCT
taxlaw-2848	862	9	the	the	DET
taxlaw-2848	862	10	corporation	corporation	NOUN
taxlaw-2848	862	11	would	would	AUX
taxlaw-2848	862	12	have	have	VERB
taxlaw-2848	862	13	a	a	DET
taxlaw-2848	862	14	loss	loss	NOUN
taxlaw-2848	862	15	,	,	PUNCT
taxlaw-2848	862	16	and	and	CCONJ
taxlaw-2848	862	17	it	it	PRON
taxlaw-2848	862	18	could	could	AUX
taxlaw-2848	862	19	physically	physically	ADV
taxlaw-2848	862	20	settle	settle	VERB
taxlaw-2848	862	21	the	the	DET
taxlaw-2848	862	22	contract	contract	NOUN
taxlaw-2848	862	23	,	,	PUNCT
taxlaw-2848	862	24	reporting	report	VERB
taxlaw-2848	862	25	a	a	DET
taxlaw-2848	862	26	deductible	deductible	ADJ
taxlaw-2848	862	27	loss	loss	NOUN
taxlaw-2848	862	28	.	.	PUNCT
taxlaw-2848	863	1	if	if	SCONJ
taxlaw-2848	863	2	the	the	DET
taxlaw-2848	863	3	other	other	ADJ
taxlaw-2848	863	4	side	side	NOUN
taxlaw-2848	863	5	of	of	ADP
taxlaw-2848	863	6	the	the	DET
taxlaw-2848	863	7	contract	contract	NOUN
taxlaw-2848	863	8	is	be	AUX
taxlaw-2848	863	9	a	a	DET
taxlaw-2848	863	10	taxable	taxable	ADJ
taxlaw-2848	863	11	entity	entity	NOUN
taxlaw-2848	863	12	,	,	PUNCT
taxlaw-2848	863	13	its	its	PRON
taxlaw-2848	863	14	incentives	incentive	NOUN
taxlaw-2848	863	15	would	would	AUX
taxlaw-2848	863	16	be	be	AUX
taxlaw-2848	863	17	the	the	DET
taxlaw-2848	863	18	flip	flip	NOUN
taxlaw-2848	863	19	,	,	PUNCT
taxlaw-2848	863	20	so	so	SCONJ
taxlaw-2848	863	21	that	that	SCONJ
taxlaw-2848	863	22	any	any	DET
taxlaw-2848	863	23	tax	tax	NOUN
taxlaw-2848	863	24	advantage	advantage	NOUN
taxlaw-2848	863	25	to	to	ADP
taxlaw-2848	863	26	one	one	NUM
taxlaw-2848	863	27	party	party	NOUN
taxlaw-2848	863	28	is	be	AUX
taxlaw-2848	863	29	a	a	DET
taxlaw-2848	863	30	disadvantage	disadvantage	NOUN
taxlaw-2848	863	31	to	to	ADP
taxlaw-2848	863	32	the	the	DET
taxlaw-2848	863	33	other	other	ADJ
taxlaw-2848	863	34	.	.	PUNCT
taxlaw-2848	864	1	if	if	SCONJ
taxlaw-2848	864	2	,	,	PUNCT
taxlaw-2848	864	3	however	however	ADV
taxlaw-2848	864	4	,	,	PUNCT
taxlaw-2848	864	5	the	the	DET
taxlaw-2848	864	6	other	other	ADJ
taxlaw-2848	864	7	side	side	NOUN
taxlaw-2848	864	8	were	be	AUX
taxlaw-2848	864	9	not	not	PART
taxlaw-2848	864	10	taxed	tax	VERB
taxlaw-2848	864	11	or	or	CCONJ
taxlaw-2848	864	12	were	be	AUX
taxlaw-2848	864	13	taxed	tax	VERB
taxlaw-2848	864	14	differently	differently	ADV
taxlaw-2848	864	15	than	than	ADP
taxlaw-2848	864	16	the	the	DET
taxlaw-2848	864	17	corporation	corporation	NOUN
taxlaw-2848	864	18	(	(	PUNCT
taxlaw-2848	864	19	say	say	VERB
taxlaw-2848	864	20	because	because	SCONJ
taxlaw-2848	864	21	it	it	PRON
taxlaw-2848	864	22	is	be	AUX
taxlaw-2848	864	23	a	a	DET
taxlaw-2848	864	24	financial	financial	ADJ
taxlaw-2848	864	25	institution	institution	NOUN
taxlaw-2848	864	26	using	use	VERB
taxlaw-2848	864	27	a	a	DET
taxlaw-2848	864	28	special	special	ADJ
taxlaw-2848	864	29	regime	regime	NOUN
taxlaw-2848	864	30	for	for	ADP
taxlaw-2848	864	31	financial	financial	ADJ
taxlaw-2848	864	32	institutions	institution	NOUN
taxlaw-2848	864	33	)	)	PUNCT
taxlaw-2848	864	34	,	,	PUNCT
taxlaw-2848	864	35	their	their	PRON
taxlaw-2848	864	36	incentives	incentive	NOUN
taxlaw-2848	864	37	might	might	AUX
taxlaw-2848	864	38	not	not	PART
taxlaw-2848	864	39	offset	offset	VERB
taxlaw-2848	864	40	.	.	PUNCT
taxlaw-2848	865	1	the	the	DET
taxlaw-2848	865	2	underlying	underlying	ADJ
taxlaw-2848	865	3	problem	problem	NOUN
taxlaw-2848	865	4	is	be	AUX
taxlaw-2848	865	5	that	that	SCONJ
taxlaw-2848	865	6	there	there	PRON
taxlaw-2848	865	7	is	be	VERB
taxlaw-2848	865	8	no	no	DET
taxlaw-2848	865	9	economic	economic	ADJ
taxlaw-2848	865	10	distinction	distinction	NOUN
taxlaw-2848	865	11	between	between	ADP
taxlaw-2848	865	12	real	real	ADJ
taxlaw-2848	865	13	and	and	CCONJ
taxlaw-2848	865	14	financial	financial	ADJ
taxlaw-2848	865	15	flows	flow	NOUN
taxlaw-2848	865	16	.	.	PUNCT
taxlaw-2848	866	1	the	the	DET
taxlaw-2848	866	2	distinction	distinction	NOUN
taxlaw-2848	866	3	is	be	AUX
taxlaw-2848	866	4	a	a	DET
taxlaw-2848	866	5	tax	tax	NOUN
taxlaw-2848	866	6	distinction	distinction	NOUN
taxlaw-2848	866	7	.	.	PUNCT
taxlaw-2848	867	1	nevertheless	nevertheless	ADV
taxlaw-2848	867	2	,	,	PUNCT
taxlaw-2848	867	3	vats	vat	NOUN
taxlaw-2848	867	4	around	around	ADP
taxlaw-2848	867	5	the	the	DET
taxlaw-2848	867	6	world	world	NOUN
taxlaw-2848	867	7	draw	draw	VERB
taxlaw-2848	867	8	this	this	DET
taxlaw-2848	867	9	line	line	NOUN
taxlaw-2848	867	10	,	,	PUNCT
taxlaw-2848	867	11	so	so	CCONJ
taxlaw-2848	867	12	there	there	PRON
taxlaw-2848	867	13	is	be	VERB
taxlaw-2848	867	14	substantial	substantial	ADJ
taxlaw-2848	867	15	experience	experience	NOUN
taxlaw-2848	867	16	with	with	ADP
taxlaw-2848	867	17	the	the	DET
taxlaw-2848	867	18	problems	problem	NOUN
taxlaw-2848	867	19	that	that	PRON
taxlaw-2848	867	20	arise	arise	VERB
taxlaw-2848	867	21	.	.	PUNCT
taxlaw-2848	868	1	solutions	solution	NOUN
taxlaw-2848	868	2	used	use	VERB
taxlaw-2848	868	3	in	in	ADP
taxlaw-2848	868	4	vats	vat	NOUN
taxlaw-2848	868	5	should	should	AUX
taxlaw-2848	868	6	be	be	AUX
taxlaw-2848	868	7	considered	consider	VERB
taxlaw-2848	868	8	for	for	ADP
taxlaw-2848	868	9	the	the	DET
taxlaw-2848	868	10	brady	brady	PROPN
taxlaw-2848	868	11	plan	plan	PROPN
taxlaw-2848	868	12	.	.	PUNCT
taxlaw-2848	869	1	financial	financial	ADJ
taxlaw-2848	869	2	institutions	institution	NOUN
taxlaw-2848	869	3	regardless	regardless	ADV
taxlaw-2848	869	4	of	of	ADP
taxlaw-2848	869	5	which	which	DET
taxlaw-2848	869	6	approach	approach	NOUN
taxlaw-2848	869	7	is	be	AUX
taxlaw-2848	869	8	taken	take	VERB
taxlaw-2848	869	9	,	,	PUNCT
taxlaw-2848	869	10	the	the	DET
taxlaw-2848	869	11	system	system	NOUN
taxlaw-2848	869	12	will	will	AUX
taxlaw-2848	869	13	have	have	VERB
taxlaw-2848	869	14	a	a	DET
taxlaw-2848	869	15	problem	problem	NOUN
taxlaw-2848	869	16	taxing	tax	VERB
taxlaw-2848	869	17	financial	financial	ADJ
taxlaw-2848	869	18	institutions	institution	NOUN
taxlaw-2848	869	19	.	.	PUNCT
taxlaw-2848	870	1	suppose	suppose	VERB
taxlaw-2848	870	2	that	that	SCONJ
taxlaw-2848	870	3	all	all	DET
taxlaw-2848	870	4	financial	financial	ADJ
taxlaw-2848	870	5	transactions	transaction	NOUN
taxlaw-2848	870	6	are	be	AUX
taxlaw-2848	870	7	ignored	ignore	VERB
taxlaw-2848	870	8	.	.	PUNCT
taxlaw-2848	871	1	financial	financial	ADJ
taxlaw-2848	871	2	institutions	institution	NOUN
taxlaw-2848	871	3	buy	buy	VERB
taxlaw-2848	871	4	and	and	CCONJ
taxlaw-2848	871	5	sell	sell	VERB
taxlaw-2848	871	6	(	(	PUNCT
taxlaw-2848	871	7	or	or	CCONJ
taxlaw-2848	871	8	issue	issue	NOUN
taxlaw-2848	871	9	)	)	PUNCT
taxlaw-2848	871	10	securities	security	NOUN
taxlaw-2848	871	11	and	and	CCONJ
taxlaw-2848	871	12	other	other	ADJ
taxlaw-2848	871	13	financial	financial	ADJ
taxlaw-2848	871	14	instruments	instrument	NOUN
taxlaw-2848	871	15	,	,	PUNCT
taxlaw-2848	871	16	incurring	incur	VERB
taxlaw-2848	871	17	labor	labor	NOUN
taxlaw-2848	871	18	and	and	CCONJ
taxlaw-2848	871	19	capital	capital	NOUN
taxlaw-2848	871	20	costs	cost	NOUN
taxlaw-2848	871	21	to	to	PART
taxlaw-2848	871	22	do	do	VERB
taxlaw-2848	871	23	so	so	ADV
taxlaw-2848	871	24	.	.	PUNCT
taxlaw-2848	872	1	if	if	SCONJ
taxlaw-2848	872	2	financial	financial	ADJ
taxlaw-2848	872	3	flows	flow	NOUN
taxlaw-2848	872	4	are	be	AUX
taxlaw-2848	872	5	ignored	ignore	VERB
taxlaw-2848	872	6	,	,	PUNCT
taxlaw-2848	872	7	all	all	PRON
taxlaw-2848	872	8	they	they	PRON
taxlaw-2848	872	9	would	would	AUX
taxlaw-2848	872	10	have	have	VERB
taxlaw-2848	872	11	would	would	AUX
taxlaw-2848	872	12	be	be	AUX
taxlaw-2848	872	13	deductible	deductible	ADJ
taxlaw-2848	872	14	costs	cost	NOUN
taxlaw-2848	872	15	for	for	ADP
taxlaw-2848	872	16	labor	labor	NOUN
taxlaw-2848	872	17	and	and	CCONJ
taxlaw-2848	872	18	physical	physical	ADJ
taxlaw-2848	872	19	capital	capital	NOUN
taxlaw-2848	872	20	(	(	PUNCT
taxlaw-2848	872	21	such	such	ADJ
taxlaw-2848	872	22	as	as	ADP
taxlaw-2848	872	23	2017	2017	NUM
taxlaw-2848	872	24	]	]	PUNCT
taxlaw-2848	872	25	a	a	DET
taxlaw-2848	872	26	guide	guide	NOUN
taxlaw-2848	872	27	to	to	ADP
taxlaw-2848	872	28	the	the	DET
taxlaw-2848	872	29	gop	gop	PROPN
taxlaw-2848	872	30	tax	tax	NOUN
taxlaw-2848	872	31	plan	plan	NOUN
taxlaw-2848	872	32	217	217	NUM
taxlaw-2848	872	33	buildings	building	NOUN
taxlaw-2848	872	34	and	and	CCONJ
taxlaw-2848	872	35	computers	computer	NOUN
taxlaw-2848	872	36	)	)	PUNCT
taxlaw-2848	872	37	.	.	PUNCT
taxlaw-2848	873	1	they	they	PRON
taxlaw-2848	873	2	would	would	AUX
taxlaw-2848	873	3	generate	generate	VERB
taxlaw-2848	873	4	losses	loss	NOUN
taxlaw-2848	873	5	every	every	DET
taxlaw-2848	873	6	year	year	NOUN
taxlaw-2848	873	7	even	even	ADV
taxlaw-2848	873	8	if	if	SCONJ
taxlaw-2848	873	9	they	they	PRON
taxlaw-2848	873	10	are	be	AUX
taxlaw-2848	873	11	wildly	wildly	ADV
taxlaw-2848	873	12	profitable	profitable	ADJ
taxlaw-2848	873	13	.	.	PUNCT
taxlaw-2848	874	1	financial	financial	ADJ
taxlaw-2848	874	2	institutions	institution	NOUN
taxlaw-2848	874	3	are	be	AUX
taxlaw-2848	874	4	a	a	DET
taxlaw-2848	874	5	substantial	substantial	ADJ
taxlaw-2848	874	6	portion	portion	NOUN
taxlaw-2848	874	7	of	of	ADP
taxlaw-2848	874	8	the	the	DET
taxlaw-2848	874	9	u.s	u.s	PROPN
taxlaw-2848	874	10	.	.	PROPN
taxlaw-2848	874	11	economy	economy	NOUN
taxlaw-2848	874	12	.	.	PUNCT
taxlaw-2848	875	1	they	they	PRON
taxlaw-2848	875	2	include	include	VERB
taxlaw-2848	875	3	commercial	commercial	ADJ
taxlaw-2848	875	4	and	and	CCONJ
taxlaw-2848	875	5	investment	investment	NOUN
taxlaw-2848	875	6	banks	bank	NOUN
taxlaw-2848	875	7	,	,	PUNCT
taxlaw-2848	875	8	property	property	NOUN
taxlaw-2848	875	9	,	,	PUNCT
taxlaw-2848	875	10	casualty	casualty	NOUN
taxlaw-2848	875	11	,	,	PUNCT
taxlaw-2848	875	12	and	and	CCONJ
taxlaw-2848	875	13	life	life	NOUN
taxlaw-2848	875	14	insurance	insurance	NOUN
taxlaw-2848	875	15	and	and	CCONJ
taxlaw-2848	875	16	reinsurance	reinsurance	NOUN
taxlaw-2848	875	17	companies	company	NOUN
taxlaw-2848	875	18	,	,	PUNCT
taxlaw-2848	875	19	securities	security	NOUN
taxlaw-2848	875	20	brokers	broker	NOUN
taxlaw-2848	875	21	and	and	CCONJ
taxlaw-2848	875	22	dealers	dealer	NOUN
taxlaw-2848	875	23	,	,	PUNCT
taxlaw-2848	875	24	mutual	mutual	ADJ
taxlaw-2848	875	25	funds	fund	NOUN
taxlaw-2848	875	26	,	,	PUNCT
taxlaw-2848	875	27	market	market	NOUN
taxlaw-2848	875	28	makers	maker	NOUN
taxlaw-2848	875	29	,	,	PUNCT
taxlaw-2848	875	30	and	and	CCONJ
taxlaw-2848	875	31	traders	trader	NOUN
taxlaw-2848	875	32	such	such	ADJ
taxlaw-2848	875	33	as	as	ADP
taxlaw-2848	875	34	hedge	hedge	NOUN
taxlaw-2848	875	35	funds	fund	NOUN
taxlaw-2848	875	36	.	.	PUNCT
taxlaw-2848	876	1	all	all	PRON
taxlaw-2848	876	2	of	of	ADP
taxlaw-2848	876	3	these	these	DET
taxlaw-2848	876	4	entities	entity	NOUN
taxlaw-2848	876	5	would	would	AUX
taxlaw-2848	876	6	be	be	AUX
taxlaw-2848	876	7	effectively	effectively	ADV
taxlaw-2848	876	8	untaxed	untaxe	VERB
taxlaw-2848	876	9	,	,	PUNCT
taxlaw-2848	876	10	or	or	CCONJ
taxlaw-2848	876	11	even	even	ADV
taxlaw-2848	876	12	generate	generate	VERB
taxlaw-2848	876	13	net	net	ADJ
taxlaw-2848	876	14	losses	loss	NOUN
taxlaw-2848	876	15	,	,	PUNCT
taxlaw-2848	876	16	in	in	ADP
taxlaw-2848	876	17	a	a	DET
taxlaw-2848	876	18	pure	pure	ADJ
taxlaw-2848	876	19	r	r	NOUN
taxlaw-2848	876	20	-	-	PUNCT
taxlaw-2848	876	21	based	base	VERB
taxlaw-2848	876	22	system	system	NOUN
taxlaw-2848	876	23	.	.	PUNCT
taxlaw-2848	877	1	an	an	DET
taxlaw-2848	877	2	r	r	NOUN
taxlaw-2848	877	3	-	-	PUNCT
taxlaw-2848	877	4	based	base	VERB
taxlaw-2848	877	5	tax	tax	NOUN
taxlaw-2848	877	6	system	system	NOUN
taxlaw-2848	877	7	will	will	AUX
taxlaw-2848	877	8	need	need	VERB
taxlaw-2848	877	9	a	a	DET
taxlaw-2848	877	10	special	special	ADJ
taxlaw-2848	877	11	regime	regime	NOUN
taxlaw-2848	877	12	for	for	ADP
taxlaw-2848	877	13	the	the	DET
taxlaw-2848	877	14	taxation	taxation	NOUN
taxlaw-2848	877	15	of	of	ADP
taxlaw-2848	877	16	financial	financial	ADJ
taxlaw-2848	877	17	institutions	institution	NOUN
taxlaw-2848	877	18	.	.	PUNCT
taxlaw-2848	878	1	a	a	DET
taxlaw-2848	878	2	likely	likely	ADJ
taxlaw-2848	878	3	candidate	candidate	NOUN
taxlaw-2848	878	4	is	be	AUX
taxlaw-2848	878	5	to	to	PART
taxlaw-2848	878	6	tax	tax	VERB
taxlaw-2848	878	7	financial	financial	ADJ
taxlaw-2848	878	8	institutions	institution	NOUN
taxlaw-2848	878	9	on	on	ADP
taxlaw-2848	878	10	all	all	DET
taxlaw-2848	878	11	flows	flow	NOUN
taxlaw-2848	878	12	(	(	PUNCT
taxlaw-2848	878	13	other	other	ADJ
taxlaw-2848	878	14	than	than	ADP
taxlaw-2848	878	15	with	with	ADP
taxlaw-2848	878	16	respect	respect	NOUN
taxlaw-2848	878	17	to	to	ADP
taxlaw-2848	878	18	stock	stock	NOUN
taxlaw-2848	878	19	)	)	PUNCT
taxlaw-2848	878	20	,	,	PUNCT
taxlaw-2848	878	21	both	both	CCONJ
taxlaw-2848	878	22	real	real	ADJ
taxlaw-2848	878	23	and	and	CCONJ
taxlaw-2848	878	24	financial.56	financial.56	ADJ
taxlaw-2848	878	25	this	this	DET
taxlaw-2848	878	26	system	system	NOUN
taxlaw-2848	878	27	is	be	AUX
taxlaw-2848	878	28	known	know	VERB
taxlaw-2848	878	29	as	as	ADP
taxlaw-2848	878	30	an	an	DET
taxlaw-2848	878	31	r+f	r+f	NUM
taxlaw-2848	878	32	system	system	NOUN
taxlaw-2848	878	33	and	and	CCONJ
taxlaw-2848	878	34	was	be	AUX
taxlaw-2848	878	35	original	original	ADJ
taxlaw-2848	878	36	devised	devise	VERB
taxlaw-2848	878	37	by	by	ADP
taxlaw-2848	878	38	a	a	DET
taxlaw-2848	878	39	uk	uk	PROPN
taxlaw-2848	878	40	tax	tax	NOUN
taxlaw-2848	878	41	reform	reform	NOUN
taxlaw-2848	878	42	commission	commission	NOUN
taxlaw-2848	878	43	known	know	VERB
taxlaw-2848	878	44	as	as	ADP
taxlaw-2848	878	45	the	the	DET
taxlaw-2848	878	46	meade	meade	NOUN
taxlaw-2848	878	47	commission.57	commission.57	PROPN
taxlaw-2848	878	48	like	like	ADP
taxlaw-2848	878	49	a	a	DET
taxlaw-2848	878	50	cash	cash	NOUN
taxlaw-2848	878	51	-	-	PUNCT
taxlaw-2848	878	52	flow	flow	NOUN
taxlaw-2848	878	53	system	system	NOUN
taxlaw-2848	878	54	on	on	ADP
taxlaw-2848	878	55	ordinary	ordinary	ADJ
taxlaw-2848	878	56	businesses	business	NOUN
taxlaw-2848	878	57	,	,	PUNCT
taxlaw-2848	878	58	an	an	DET
taxlaw-2848	878	59	r+f	r+f	NUM
taxlaw-2848	878	60	system	system	NOUN
taxlaw-2848	878	61	taxes	taxis	NOUN
taxlaw-2848	878	62	economic	economic	ADJ
taxlaw-2848	878	63	profits	profit	NOUN
taxlaw-2848	878	64	and	and	CCONJ
taxlaw-2848	878	65	,	,	PUNCT
taxlaw-2848	878	66	depending	depend	VERB
taxlaw-2848	878	67	on	on	ADP
taxlaw-2848	878	68	the	the	DET
taxlaw-2848	878	69	transition	transition	NOUN
taxlaw-2848	878	70	rules	rule	NOUN
taxlaw-2848	878	71	,	,	PUNCT
taxlaw-2848	878	72	existing	exist	VERB
taxlaw-2848	878	73	capital	capital	NOUN
taxlaw-2848	878	74	.	.	PUNCT
taxlaw-2848	879	1	putting	put	VERB
taxlaw-2848	879	2	financial	financial	ADJ
taxlaw-2848	879	3	institutions	institution	NOUN
taxlaw-2848	879	4	on	on	ADP
taxlaw-2848	879	5	an	an	DET
taxlaw-2848	879	6	r+f	r+f	NUM
taxlaw-2848	879	7	basis	basis	NOUN
taxlaw-2848	879	8	requires	require	VERB
taxlaw-2848	879	9	a	a	DET
taxlaw-2848	879	10	definition	definition	NOUN
taxlaw-2848	879	11	of	of	ADP
taxlaw-2848	879	12	financial	financial	ADJ
taxlaw-2848	879	13	institutions	institution	NOUN
taxlaw-2848	879	14	.	.	PUNCT
taxlaw-2848	880	1	this	this	PRON
taxlaw-2848	880	2	will	will	AUX
taxlaw-2848	880	3	not	not	PART
taxlaw-2848	880	4	be	be	AUX
taxlaw-2848	880	5	straightforward	straightforward	ADJ
taxlaw-2848	880	6	both	both	CCONJ
taxlaw-2848	880	7	because	because	SCONJ
taxlaw-2848	880	8	of	of	ADP
taxlaw-2848	880	9	the	the	DET
taxlaw-2848	880	10	wide	wide	ADJ
taxlaw-2848	880	11	variety	variety	NOUN
taxlaw-2848	880	12	of	of	ADP
taxlaw-2848	880	13	financial	financial	ADJ
taxlaw-2848	880	14	institutions	institution	NOUN
taxlaw-2848	880	15	and	and	CCONJ
taxlaw-2848	880	16	because	because	SCONJ
taxlaw-2848	880	17	ordinary	ordinary	ADJ
taxlaw-2848	880	18	businesses	business	NOUN
taxlaw-2848	880	19	may	may	AUX
taxlaw-2848	880	20	engage	engage	VERB
taxlaw-2848	880	21	in	in	ADP
taxlaw-2848	880	22	a	a	DET
taxlaw-2848	880	23	large	large	ADJ
taxlaw-2848	880	24	number	number	NOUN
taxlaw-2848	880	25	of	of	ADP
taxlaw-2848	880	26	financial	financial	ADJ
taxlaw-2848	880	27	transactions	transaction	NOUN
taxlaw-2848	880	28	(	(	PUNCT
taxlaw-2848	880	29	such	such	ADJ
taxlaw-2848	880	30	as	as	ADP
taxlaw-2848	880	31	lending	lending	NOUN
taxlaw-2848	880	32	to	to	ADP
taxlaw-2848	880	33	customers	customer	NOUN
taxlaw-2848	880	34	and	and	CCONJ
taxlaw-2848	880	35	hedging	hedge	VERB
taxlaw-2848	880	36	their	their	PRON
taxlaw-2848	880	37	risk	risk	NOUN
taxlaw-2848	880	38	)	)	PUNCT
taxlaw-2848	880	39	so	so	SCONJ
taxlaw-2848	880	40	that	that	SCONJ
taxlaw-2848	880	41	it	it	PRON
taxlaw-2848	880	42	may	may	AUX
taxlaw-2848	880	43	sometimes	sometimes	ADV
taxlaw-2848	880	44	be	be	AUX
taxlaw-2848	880	45	difficult	difficult	ADJ
taxlaw-2848	880	46	to	to	PART
taxlaw-2848	880	47	tell	tell	VERB
taxlaw-2848	880	48	when	when	SCONJ
taxlaw-2848	880	49	a	a	DET
taxlaw-2848	880	50	business	business	NOUN
taxlaw-2848	880	51	is	be	AUX
taxlaw-2848	880	52	a	a	DET
taxlaw-2848	880	53	financial	financial	ADJ
taxlaw-2848	880	54	institution	institution	NOUN
taxlaw-2848	880	55	.	.	PUNCT
taxlaw-2848	881	1	e.	e.	PROPN
taxlaw-2848	881	2	corporate	corporate	ADJ
taxlaw-2848	881	3	transactions	transaction	NOUN
taxlaw-2848	881	4	the	the	DET
taxlaw-2848	881	5	current	current	ADJ
taxlaw-2848	881	6	income	income	NOUN
taxlaw-2848	881	7	tax	tax	NOUN
taxlaw-2848	881	8	has	have	VERB
taxlaw-2848	881	9	a	a	DET
taxlaw-2848	881	10	substantial	substantial	ADJ
taxlaw-2848	881	11	body	body	NOUN
taxlaw-2848	881	12	of	of	ADP
taxlaw-2848	881	13	law	law	NOUN
taxlaw-2848	881	14	governing	govern	VERB
taxlaw-2848	881	15	corporate	corporate	ADJ
taxlaw-2848	881	16	transactions	transaction	NOUN
taxlaw-2848	881	17	such	such	ADJ
taxlaw-2848	881	18	as	as	ADP
taxlaw-2848	881	19	mergers	merger	NOUN
taxlaw-2848	881	20	,	,	PUNCT
taxlaw-2848	881	21	stock	stock	NOUN
taxlaw-2848	881	22	acquisitions	acquisition	NOUN
taxlaw-2848	881	23	,	,	PUNCT
taxlaw-2848	881	24	and	and	CCONJ
taxlaw-2848	881	25	corporate	corporate	ADJ
taxlaw-2848	881	26	divisions	division	NOUN
taxlaw-2848	881	27	.	.	PUNCT
taxlaw-2848	882	1	these	these	DET
taxlaw-2848	882	2	rules	rule	NOUN
taxlaw-2848	882	3	were	be	AUX
taxlaw-2848	882	4	developed	develop	VERB
taxlaw-2848	882	5	within	within	ADP
taxlaw-2848	882	6	an	an	DET
taxlaw-2848	882	7	income	income	NOUN
taxlaw-2848	882	8	tax	tax	NOUN
taxlaw-2848	882	9	and	and	CCONJ
taxlaw-2848	882	10	would	would	AUX
taxlaw-2848	882	11	need	need	VERB
taxlaw-2848	882	12	to	to	PART
taxlaw-2848	882	13	be	be	AUX
taxlaw-2848	882	14	rethought	rethink	VERB
taxlaw-2848	882	15	if	if	SCONJ
taxlaw-2848	882	16	the	the	DET
taxlaw-2848	882	17	corporate	corporate	ADJ
taxlaw-2848	882	18	tax	tax	NOUN
taxlaw-2848	882	19	base	base	NOUN
taxlaw-2848	882	20	is	be	AUX
taxlaw-2848	882	21	consumption	consumption	NOUN
taxlaw-2848	882	22	.	.	PUNCT
taxlaw-2848	883	1	consider	consider	VERB
taxlaw-2848	883	2	a	a	DET
taxlaw-2848	883	3	corporation	corporation	NOUN
taxlaw-2848	883	4	that	that	PRON
taxlaw-2848	883	5	has	have	VERB
taxlaw-2848	883	6	assets	asset	NOUN
taxlaw-2848	883	7	valued	value	VERB
taxlaw-2848	883	8	at	at	ADP
taxlaw-2848	883	9	$	$	SYM
taxlaw-2848	883	10	100	100	NUM
taxlaw-2848	883	11	and	and	CCONJ
taxlaw-2848	883	12	has	have	VERB
taxlaw-2848	883	13	a	a	DET
taxlaw-2848	883	14	basis	basis	NOUN
taxlaw-2848	883	15	in	in	ADP
taxlaw-2848	883	16	the	the	DET
taxlaw-2848	883	17	assets	asset	NOUN
taxlaw-2848	883	18	of	of	ADP
taxlaw-2848	883	19	,	,	PUNCT
taxlaw-2848	883	20	say	say	INTJ
taxlaw-2848	883	21	,	,	PUNCT
taxlaw-2848	883	22	$	$	SYM
taxlaw-2848	883	23	70	70	NUM
taxlaw-2848	883	24	.	.	PUNCT
taxlaw-2848	884	1	under	under	ADP
taxlaw-2848	884	2	current	current	ADJ
taxlaw-2848	884	3	law	law	NOUN
taxlaw-2848	884	4	,	,	PUNCT
taxlaw-2848	884	5	if	if	SCONJ
taxlaw-2848	884	6	it	it	PRON
taxlaw-2848	884	7	were	be	AUX
taxlaw-2848	884	8	to	to	PART
taxlaw-2848	884	9	sell	sell	VERB
taxlaw-2848	884	10	all	all	PRON
taxlaw-2848	884	11	of	of	ADP
taxlaw-2848	884	12	its	its	PRON
taxlaw-2848	884	13	assets	asset	NOUN
taxlaw-2848	884	14	to	to	ADP
taxlaw-2848	884	15	another	another	DET
taxlaw-2848	884	16	corporation	corporation	NOUN
taxlaw-2848	884	17	,	,	PUNCT
taxlaw-2848	884	18	it	it	PRON
taxlaw-2848	884	19	would	would	AUX
taxlaw-2848	884	20	,	,	PUNCT
taxlaw-2848	884	21	without	without	ADP
taxlaw-2848	884	22	special	special	ADJ
taxlaw-2848	884	23	provisions	provision	NOUN
taxlaw-2848	884	24	,	,	PUNCT
taxlaw-2848	884	25	owe	owe	VERB
taxlaw-2848	884	26	a	a	DET
taxlaw-2848	884	27	tax	tax	NOUN
taxlaw-2848	884	28	on	on	ADP
taxlaw-2848	884	29	its	its	PRON
taxlaw-2848	884	30	$	$	SYM
taxlaw-2848	884	31	30	30	NUM
taxlaw-2848	884	32	of	of	ADP
taxlaw-2848	884	33	gain	gain	NOUN
taxlaw-2848	884	34	.	.	PUNCT
taxlaw-2848	885	1	if	if	SCONJ
taxlaw-2848	885	2	,	,	PUNCT
taxlaw-2848	885	3	however	however	ADV
taxlaw-2848	885	4	,	,	PUNCT
taxlaw-2848	885	5	the	the	DET
taxlaw-2848	885	6	asset	asset	NOUN
taxlaw-2848	885	7	sale	sale	NOUN
taxlaw-2848	885	8	is	be	AUX
taxlaw-2848	885	9	done	do	VERB
taxlaw-2848	885	10	just	just	ADV
taxlaw-2848	885	11	the	the	DET
taxlaw-2848	885	12	right	right	ADJ
taxlaw-2848	885	13	way	way	NOUN
taxlaw-2848	885	14	–	–	PUNCT
taxlaw-2848	885	15	meeting	meet	VERB
taxlaw-2848	885	16	an	an	DET
taxlaw-2848	885	17	endless	endless	ADJ
taxlaw-2848	885	18	list	list	NOUN
taxlaw-2848	885	19	of	of	ADP
taxlaw-2848	885	20	seemingly	seemingly	ADV
taxlaw-2848	885	21	arbitrary	arbitrary	ADJ
taxlaw-2848	885	22	rules	rule	NOUN
taxlaw-2848	885	23	–	–	PUNCT
taxlaw-2848	885	24	the	the	DET
taxlaw-2848	885	25	reorganization	reorganization	NOUN
taxlaw-2848	885	26	provisions	provision	NOUN
taxlaw-2848	885	27	of	of	ADP
taxlaw-2848	885	28	current	current	ADJ
taxlaw-2848	885	29	law	law	NOUN
taxlaw-2848	885	30	allow	allow	VERB
taxlaw-2848	885	31	the	the	DET
taxlaw-2848	885	32	corporation	corporation	NOUN
taxlaw-2848	885	33	to	to	PART
taxlaw-2848	885	34	avoid	avoid	VERB
taxlaw-2848	885	35	paying	pay	VERB
taxlaw-2848	885	36	tax	tax	NOUN
taxlaw-2848	885	37	on	on	ADP
taxlaw-2848	885	38	its	its	PRON
taxlaw-2848	885	39	gain	gain	NOUN
taxlaw-2848	885	40	.	.	PUNCT
taxlaw-2848	886	1	instead	instead	ADV
taxlaw-2848	886	2	,	,	PUNCT
taxlaw-2848	886	3	the	the	DET
taxlaw-2848	886	4	gain	gain	NOUN
taxlaw-2848	886	5	is	be	AUX
taxlaw-2848	886	6	transferred	transfer	VERB
taxlaw-2848	886	7	to	to	ADP
taxlaw-2848	886	8	the	the	DET
taxlaw-2848	886	9	buyer	buyer	NOUN
taxlaw-2848	886	10	by	by	ADP
taxlaw-2848	886	11	giving	give	VERB
taxlaw-2848	886	12	the	the	DET
taxlaw-2848	886	13	buyer	buyer	NOUN
taxlaw-2848	886	14	a	a	DET
taxlaw-2848	886	15	$	$	SYM
taxlaw-2848	886	16	70	70	NUM
taxlaw-2848	886	17	basis	basis	NOUN
taxlaw-2848	886	18	in	in	ADP
taxlaw-2848	886	19	the	the	DET
taxlaw-2848	886	20	assets	asset	NOUN
taxlaw-2848	886	21	rather	rather	ADV
taxlaw-2848	886	22	than	than	ADP
taxlaw-2848	886	23	a	a	DET
taxlaw-2848	886	24	basis	basis	NOUN
taxlaw-2848	886	25	equal	equal	ADJ
taxlaw-2848	886	26	to	to	ADP
taxlaw-2848	886	27	its	its	PRON
taxlaw-2848	886	28	purchase	purchase	NOUN
taxlaw-2848	886	29	price	price	NOUN
taxlaw-2848	886	30	of	of	ADP
taxlaw-2848	886	31	$	$	SYM
taxlaw-2848	886	32	100	100	NUM
taxlaw-2848	886	33	.	.	PUNCT
taxlaw-2848	887	1	similarly	similarly	ADV
taxlaw-2848	887	2	,	,	PUNCT
taxlaw-2848	887	3	if	if	SCONJ
taxlaw-2848	887	4	the	the	DET
taxlaw-2848	887	5	56	56	NUM
taxlaw-2848	887	6	for	for	ADP
taxlaw-2848	887	7	a	a	DET
taxlaw-2848	887	8	discussion	discussion	NOUN
taxlaw-2848	887	9	,	,	PUNCT
taxlaw-2848	887	10	see	see	VERB
taxlaw-2848	887	11	peter	peter	PROPN
taxlaw-2848	887	12	merrill	merrill	PROPN
taxlaw-2848	887	13	&	&	CCONJ
taxlaw-2848	887	14	chris	chris	PROPN
taxlaw-2848	887	15	edward	edward	PROPN
taxlaw-2848	887	16	,	,	PUNCT
taxlaw-2848	887	17	cash	cash	NOUN
taxlaw-2848	887	18	-	-	PUNCT
taxlaw-2848	887	19	flow	flow	NOUN
taxlaw-2848	887	20	taxation	taxation	NOUN
taxlaw-2848	887	21	of	of	ADP
taxlaw-2848	887	22	financial	financial	ADJ
taxlaw-2848	887	23	services	service	NOUN
taxlaw-2848	887	24	,	,	PUNCT
taxlaw-2848	887	25	49	49	NUM
taxlaw-2848	887	26	nat’l	nat’l	NOUN
taxlaw-2848	887	27	.	.	PUNCT
taxlaw-2848	888	1	tax	tax	NOUN
taxlaw-2848	888	2	j.	j.	PROPN
taxlaw-2848	888	3	487	487	NUM
taxlaw-2848	888	4	(	(	PUNCT
taxlaw-2848	888	5	1996	1996	NUM
taxlaw-2848	888	6	)	)	PUNCT
taxlaw-2848	888	7	.	.	PUNCT
taxlaw-2848	889	1	57	57	NUM
taxlaw-2848	889	2	inst	inst	NOUN
taxlaw-2848	889	3	.	.	PUNCT
taxlaw-2848	890	1	for	for	ADP
taxlaw-2848	890	2	fiscal	fiscal	ADJ
taxlaw-2848	890	3	studies	study	NOUN
taxlaw-2848	890	4	,	,	PUNCT
taxlaw-2848	890	5	supra	supra	PROPN
taxlaw-2848	890	6	note	note	PROPN
taxlaw-2848	890	7	10	10	NUM
taxlaw-2848	890	8	,	,	PUNCT
taxlaw-2848	890	9	at	at	ADP
taxlaw-2848	890	10	230	230	NUM
taxlaw-2848	890	11	-	-	SYM
taxlaw-2848	890	12	245	245	NUM
taxlaw-2848	890	13	.	.	NOUN
taxlaw-2848	890	14	218	218	NUM
taxlaw-2848	890	15	columbia	columbia	PROPN
taxlaw-2848	890	16	journal	journal	PROPN
taxlaw-2848	890	17	of	of	ADP
taxlaw-2848	890	18	tax	tax	NOUN
taxlaw-2848	890	19	law	law	NOUN
taxlaw-2848	890	20	[	[	X
taxlaw-2848	890	21	vol.8:171	vol.8:171	INTJ
taxlaw-2848	890	22	corporation	corporation	NOUN
taxlaw-2848	890	23	were	be	AUX
taxlaw-2848	890	24	to	to	PART
taxlaw-2848	890	25	spin	spin	VERB
taxlaw-2848	890	26	off	off	ADP
taxlaw-2848	890	27	the	the	DET
taxlaw-2848	890	28	assets	asset	NOUN
taxlaw-2848	890	29	by	by	ADP
taxlaw-2848	890	30	incorporating	incorporate	VERB
taxlaw-2848	890	31	them	they	PRON
taxlaw-2848	890	32	and	and	CCONJ
taxlaw-2848	890	33	distributing	distribute	VERB
taxlaw-2848	890	34	the	the	DET
taxlaw-2848	890	35	stock	stock	NOUN
taxlaw-2848	890	36	of	of	ADP
taxlaw-2848	890	37	the	the	DET
taxlaw-2848	890	38	new	new	ADJ
taxlaw-2848	890	39	corporation	corporation	NOUN
taxlaw-2848	890	40	to	to	ADP
taxlaw-2848	890	41	its	its	PRON
taxlaw-2848	890	42	shareholders	shareholder	NOUN
taxlaw-2848	890	43	,	,	PUNCT
taxlaw-2848	890	44	special	special	ADJ
taxlaw-2848	890	45	rules	rule	NOUN
taxlaw-2848	890	46	,	,	PUNCT
taxlaw-2848	890	47	with	with	ADP
taxlaw-2848	890	48	yet	yet	ADV
taxlaw-2848	890	49	more	more	ADV
taxlaw-2848	890	50	complex	complex	ADJ
taxlaw-2848	890	51	and	and	CCONJ
taxlaw-2848	890	52	arbitrary	arbitrary	ADJ
taxlaw-2848	890	53	requirements	requirement	NOUN
taxlaw-2848	890	54	,	,	PUNCT
taxlaw-2848	890	55	allow	allow	VERB
taxlaw-2848	890	56	the	the	DET
taxlaw-2848	890	57	spin	spin	NOUN
taxlaw-2848	890	58	-	-	PUNCT
taxlaw-2848	890	59	off	off	NOUN
taxlaw-2848	890	60	to	to	PART
taxlaw-2848	890	61	defer	defer	VERB
taxlaw-2848	890	62	taxation	taxation	NOUN
taxlaw-2848	890	63	.	.	PUNCT
taxlaw-2848	891	1	in	in	ADP
taxlaw-2848	891	2	a	a	DET
taxlaw-2848	891	3	consumption	consumption	NOUN
taxlaw-2848	891	4	tax	tax	NOUN
taxlaw-2848	891	5	system	system	NOUN
taxlaw-2848	891	6	,	,	PUNCT
taxlaw-2848	891	7	there	there	PRON
taxlaw-2848	891	8	is	be	VERB
taxlaw-2848	891	9	,	,	PUNCT
taxlaw-2848	891	10	by	by	ADP
taxlaw-2848	891	11	operation	operation	NOUN
taxlaw-2848	891	12	of	of	ADP
taxlaw-2848	891	13	the	the	DET
taxlaw-2848	891	14	system	system	NOUN
taxlaw-2848	891	15	and	and	CCONJ
taxlaw-2848	891	16	without	without	ADP
taxlaw-2848	891	17	special	special	ADJ
taxlaw-2848	891	18	rules	rule	NOUN
taxlaw-2848	891	19	,	,	PUNCT
taxlaw-2848	891	20	no	no	DET
taxlaw-2848	891	21	net	net	ADJ
taxlaw-2848	891	22	tax	tax	NOUN
taxlaw-2848	891	23	on	on	ADP
taxlaw-2848	891	24	the	the	DET
taxlaw-2848	891	25	sale	sale	NOUN
taxlaw-2848	891	26	of	of	ADP
taxlaw-2848	891	27	the	the	DET
taxlaw-2848	891	28	assets	asset	NOUN
taxlaw-2848	891	29	from	from	ADP
taxlaw-2848	891	30	one	one	NUM
taxlaw-2848	891	31	business	business	NOUN
taxlaw-2848	891	32	to	to	ADP
taxlaw-2848	891	33	another	another	PRON
taxlaw-2848	891	34	.	.	PUNCT
taxlaw-2848	892	1	in	in	ADP
taxlaw-2848	892	2	the	the	DET
taxlaw-2848	892	3	example	example	NOUN
taxlaw-2848	892	4	,	,	PUNCT
taxlaw-2848	892	5	the	the	DET
taxlaw-2848	892	6	selling	selling	NOUN
taxlaw-2848	892	7	business	business	NOUN
taxlaw-2848	892	8	would	would	AUX
taxlaw-2848	892	9	have	have	VERB
taxlaw-2848	892	10	a	a	DET
taxlaw-2848	892	11	taxable	taxable	ADJ
taxlaw-2848	892	12	inflow	inflow	NOUN
taxlaw-2848	892	13	of	of	ADP
taxlaw-2848	892	14	$	$	SYM
taxlaw-2848	892	15	100	100	NUM
taxlaw-2848	892	16	and	and	CCONJ
taxlaw-2848	892	17	the	the	DET
taxlaw-2848	892	18	buyer	buyer	NOUN
taxlaw-2848	892	19	would	would	AUX
taxlaw-2848	892	20	have	have	VERB
taxlaw-2848	892	21	a	a	DET
taxlaw-2848	892	22	deductible	deductible	ADJ
taxlaw-2848	892	23	outflow	outflow	NOUN
taxlaw-2848	892	24	of	of	ADP
taxlaw-2848	892	25	$	$	SYM
taxlaw-2848	892	26	100	100	NUM
taxlaw-2848	892	27	,	,	PUNCT
taxlaw-2848	892	28	netting	net	VERB
taxlaw-2848	892	29	to	to	ADP
taxlaw-2848	892	30	zero	zero	NUM
taxlaw-2848	892	31	.	.	PUNCT
taxlaw-2848	893	1	there	there	PRON
taxlaw-2848	893	2	is	be	VERB
taxlaw-2848	893	3	no	no	DET
taxlaw-2848	893	4	need	need	NOUN
taxlaw-2848	893	5	for	for	ADP
taxlaw-2848	893	6	the	the	DET
taxlaw-2848	893	7	reorganization	reorganization	NOUN
taxlaw-2848	893	8	rules	rule	NOUN
taxlaw-2848	893	9	.	.	PUNCT
taxlaw-2848	894	1	moreover	moreover	ADV
taxlaw-2848	894	2	,	,	PUNCT
taxlaw-2848	894	3	even	even	ADV
taxlaw-2848	894	4	if	if	SCONJ
taxlaw-2848	894	5	desired	desire	VERB
taxlaw-2848	894	6	,	,	PUNCT
taxlaw-2848	894	7	there	there	PRON
taxlaw-2848	894	8	would	would	AUX
taxlaw-2848	894	9	be	be	AUX
taxlaw-2848	894	10	no	no	DET
taxlaw-2848	894	11	easy	easy	ADJ
taxlaw-2848	894	12	way	way	NOUN
taxlaw-2848	894	13	to	to	PART
taxlaw-2848	894	14	retain	retain	VERB
taxlaw-2848	894	15	the	the	DET
taxlaw-2848	894	16	equivalent	equivalent	NOUN
taxlaw-2848	894	17	of	of	ADP
taxlaw-2848	894	18	the	the	DET
taxlaw-2848	894	19	reorganization	reorganization	NOUN
taxlaw-2848	894	20	rules	rule	NOUN
taxlaw-2848	894	21	in	in	ADP
taxlaw-2848	894	22	a	a	DET
taxlaw-2848	894	23	cash	cash	NOUN
taxlaw-2848	894	24	-	-	PUNCT
taxlaw-2848	894	25	flow	flow	NOUN
taxlaw-2848	894	26	system	system	NOUN
taxlaw-2848	894	27	.	.	PUNCT
taxlaw-2848	895	1	the	the	DET
taxlaw-2848	895	2	current	current	ADJ
taxlaw-2848	895	3	rules	rule	NOUN
taxlaw-2848	895	4	operate	operate	VERB
taxlaw-2848	895	5	by	by	ADP
taxlaw-2848	895	6	not	not	PART
taxlaw-2848	895	7	taxing	tax	VERB
taxlaw-2848	895	8	the	the	DET
taxlaw-2848	895	9	target	target	NOUN
taxlaw-2848	895	10	corporation	corporation	NOUN
taxlaw-2848	895	11	and	and	CCONJ
taxlaw-2848	895	12	not	not	PART
taxlaw-2848	895	13	giving	give	VERB
taxlaw-2848	895	14	the	the	DET
taxlaw-2848	895	15	buyer	buyer	NOUN
taxlaw-2848	895	16	basis	basis	NOUN
taxlaw-2848	895	17	for	for	ADP
taxlaw-2848	895	18	its	its	PRON
taxlaw-2848	895	19	costs	cost	NOUN
taxlaw-2848	895	20	.	.	PUNCT
taxlaw-2848	896	1	instead	instead	ADV
taxlaw-2848	896	2	,	,	PUNCT
taxlaw-2848	896	3	the	the	DET
taxlaw-2848	896	4	buyer	buyer	NOUN
taxlaw-2848	896	5	inherits	inherit	VERB
taxlaw-2848	896	6	the	the	DET
taxlaw-2848	896	7	target	target	NOUN
taxlaw-2848	896	8	’s	’s	PART
taxlaw-2848	896	9	basis	basis	NOUN
taxlaw-2848	896	10	.	.	PUNCT
taxlaw-2848	897	1	there	there	PRON
taxlaw-2848	897	2	is	be	VERB
taxlaw-2848	897	3	,	,	PUNCT
taxlaw-2848	897	4	however	however	ADV
taxlaw-2848	897	5	,	,	PUNCT
taxlaw-2848	897	6	no	no	DET
taxlaw-2848	897	7	concept	concept	NOUN
taxlaw-2848	897	8	of	of	ADP
taxlaw-2848	897	9	basis	basis	NOUN
taxlaw-2848	897	10	in	in	ADP
taxlaw-2848	897	11	a	a	DET
taxlaw-2848	897	12	cash	cash	NOUN
taxlaw-2848	897	13	-	-	PUNCT
taxlaw-2848	897	14	flow	flow	NOUN
taxlaw-2848	897	15	system	system	NOUN
taxlaw-2848	897	16	.	.	PUNCT
taxlaw-2848	898	1	not	not	PART
taxlaw-2848	898	2	taxing	tax	VERB
taxlaw-2848	898	3	the	the	DET
taxlaw-2848	898	4	seller	seller	NOUN
taxlaw-2848	898	5	and	and	CCONJ
taxlaw-2848	898	6	not	not	PART
taxlaw-2848	898	7	allowing	allow	VERB
taxlaw-2848	898	8	the	the	DET
taxlaw-2848	898	9	buyer	buyer	NOUN
taxlaw-2848	898	10	a	a	DET
taxlaw-2848	898	11	deduction	deduction	NOUN
taxlaw-2848	898	12	does	do	AUX
taxlaw-2848	898	13	not	not	PART
taxlaw-2848	898	14	achieve	achieve	VERB
taxlaw-2848	898	15	the	the	DET
taxlaw-2848	898	16	same	same	ADJ
taxlaw-2848	898	17	thing	thing	NOUN
taxlaw-2848	898	18	as	as	ADP
taxlaw-2848	898	19	the	the	DET
taxlaw-2848	898	20	current	current	ADJ
taxlaw-2848	898	21	law	law	NOUN
taxlaw-2848	898	22	reorganization	reorganization	NOUN
taxlaw-2848	898	23	rules	rule	NOUN
taxlaw-2848	898	24	unless	unless	SCONJ
taxlaw-2848	898	25	there	there	PRON
taxlaw-2848	898	26	is	be	VERB
taxlaw-2848	898	27	some	some	DET
taxlaw-2848	898	28	way	way	NOUN
taxlaw-2848	898	29	to	to	PART
taxlaw-2848	898	30	shift	shift	VERB
taxlaw-2848	898	31	the	the	DET
taxlaw-2848	898	32	equivalent	equivalent	NOUN
taxlaw-2848	898	33	of	of	ADP
taxlaw-2848	898	34	basis	basis	NOUN
taxlaw-2848	898	35	–	–	PUNCT
taxlaw-2848	898	36	the	the	DET
taxlaw-2848	898	37	deduction	deduction	NOUN
taxlaw-2848	898	38	the	the	DET
taxlaw-2848	898	39	seller	seller	NOUN
taxlaw-2848	898	40	had	have	VERB
taxlaw-2848	898	41	when	when	SCONJ
taxlaw-2848	898	42	it	it	PRON
taxlaw-2848	898	43	purchased	purchase	VERB
taxlaw-2848	898	44	its	its	PRON
taxlaw-2848	898	45	assets	asset	NOUN
taxlaw-2848	898	46	–	–	PUNCT
taxlaw-2848	898	47	to	to	ADP
taxlaw-2848	898	48	the	the	DET
taxlaw-2848	898	49	buyer	buyer	NOUN
taxlaw-2848	898	50	.	.	PUNCT
taxlaw-2848	899	1	in	in	ADP
taxlaw-2848	899	2	particular	particular	ADJ
taxlaw-2848	899	3	,	,	PUNCT
taxlaw-2848	899	4	in	in	ADP
taxlaw-2848	899	5	an	an	DET
taxlaw-2848	899	6	income	income	NOUN
taxlaw-2848	899	7	tax	tax	NOUN
taxlaw-2848	899	8	,	,	PUNCT
taxlaw-2848	899	9	we	we	PRON
taxlaw-2848	899	10	shift	shift	VERB
taxlaw-2848	899	11	the	the	DET
taxlaw-2848	899	12	capitalized	capitalize	VERB
taxlaw-2848	899	13	cost	cost	NOUN
taxlaw-2848	899	14	of	of	ADP
taxlaw-2848	899	15	the	the	DET
taxlaw-2848	899	16	seller	seller	NOUN
taxlaw-2848	899	17	’s	’s	PART
taxlaw-2848	899	18	assets	asset	NOUN
taxlaw-2848	899	19	to	to	ADP
taxlaw-2848	899	20	the	the	DET
taxlaw-2848	899	21	buyer	buyer	NOUN
taxlaw-2848	899	22	by	by	ADP
taxlaw-2848	899	23	transferring	transfer	VERB
taxlaw-2848	899	24	the	the	DET
taxlaw-2848	899	25	seller	seller	NOUN
taxlaw-2848	899	26	’s	’s	PART
taxlaw-2848	899	27	basis	basis	NOUN
taxlaw-2848	899	28	to	to	ADP
taxlaw-2848	899	29	the	the	DET
taxlaw-2848	899	30	buyer	buyer	NOUN
taxlaw-2848	899	31	.	.	PUNCT
taxlaw-2848	900	1	with	with	ADP
taxlaw-2848	900	2	a	a	DET
taxlaw-2848	900	3	cash	cash	NOUN
taxlaw-2848	900	4	flow	flow	NOUN
taxlaw-2848	900	5	system	system	NOUN
taxlaw-2848	900	6	this	this	PRON
taxlaw-2848	900	7	would	would	AUX
taxlaw-2848	900	8	be	be	AUX
taxlaw-2848	900	9	very	very	ADV
taxlaw-2848	900	10	difficult	difficult	ADJ
taxlaw-2848	900	11	because	because	SCONJ
taxlaw-2848	900	12	there	there	PRON
taxlaw-2848	900	13	is	be	VERB
taxlaw-2848	900	14	no	no	DET
taxlaw-2848	900	15	basis	basis	NOUN
taxlaw-2848	900	16	.	.	PUNCT
taxlaw-2848	901	1	the	the	DET
taxlaw-2848	901	2	seller	seller	NOUN
taxlaw-2848	901	3	will	will	AUX
taxlaw-2848	901	4	have	have	AUX
taxlaw-2848	901	5	deducted	deduct	VERB
taxlaw-2848	901	6	the	the	DET
taxlaw-2848	901	7	$	$	SYM
taxlaw-2848	901	8	70	70	NUM
taxlaw-2848	901	9	when	when	SCONJ
taxlaw-2848	901	10	the	the	DET
taxlaw-2848	901	11	assets	asset	NOUN
taxlaw-2848	901	12	were	be	AUX
taxlaw-2848	901	13	purchased	purchase	VERB
taxlaw-2848	901	14	,	,	PUNCT
taxlaw-2848	901	15	which	which	PRON
taxlaw-2848	901	16	could	could	AUX
taxlaw-2848	901	17	have	have	AUX
taxlaw-2848	901	18	been	be	AUX
taxlaw-2848	901	19	many	many	ADJ
taxlaw-2848	901	20	years	year	NOUN
taxlaw-2848	901	21	ago	ago	ADV
taxlaw-2848	901	22	.	.	PUNCT
taxlaw-2848	902	1	in	in	ADP
taxlaw-2848	902	2	fact	fact	NOUN
taxlaw-2848	902	3	,	,	PUNCT
taxlaw-2848	902	4	taxing	tax	VERB
taxlaw-2848	902	5	the	the	DET
taxlaw-2848	902	6	sale	sale	NOUN
taxlaw-2848	902	7	to	to	ADP
taxlaw-2848	902	8	the	the	DET
taxlaw-2848	902	9	buyer	buyer	NOUN
taxlaw-2848	902	10	and	and	CCONJ
taxlaw-2848	902	11	giving	give	VERB
taxlaw-2848	902	12	the	the	DET
taxlaw-2848	902	13	seller	seller	NOUN
taxlaw-2848	902	14	a	a	DET
taxlaw-2848	902	15	deduction	deduction	NOUN
taxlaw-2848	902	16	can	can	AUX
taxlaw-2848	902	17	be	be	AUX
taxlaw-2848	902	18	thought	think	VERB
taxlaw-2848	902	19	of	of	ADP
taxlaw-2848	902	20	as	as	ADP
taxlaw-2848	902	21	the	the	DET
taxlaw-2848	902	22	consumption	consumption	NOUN
taxlaw-2848	902	23	tax	tax	NOUN
taxlaw-2848	902	24	equivalent	equivalent	NOUN
taxlaw-2848	902	25	of	of	ADP
taxlaw-2848	902	26	the	the	DET
taxlaw-2848	902	27	reorganization	reorganization	NOUN
taxlaw-2848	902	28	rules	rule	NOUN
taxlaw-2848	902	29	because	because	SCONJ
taxlaw-2848	902	30	this	this	DET
taxlaw-2848	902	31	treatment	treatment	NOUN
taxlaw-2848	902	32	effectively	effectively	ADV
taxlaw-2848	902	33	shifts	shift	VERB
taxlaw-2848	902	34	the	the	DET
taxlaw-2848	902	35	prior	prior	ADJ
taxlaw-2848	902	36	deduction	deduction	NOUN
taxlaw-2848	902	37	to	to	ADP
taxlaw-2848	902	38	the	the	DET
taxlaw-2848	902	39	new	new	ADJ
taxlaw-2848	902	40	owner	owner	NOUN
taxlaw-2848	902	41	of	of	ADP
taxlaw-2848	902	42	the	the	DET
taxlaw-2848	902	43	assets	asset	NOUN
taxlaw-2848	902	44	in	in	ADP
taxlaw-2848	902	45	the	the	DET
taxlaw-2848	902	46	same	same	ADJ
taxlaw-2848	902	47	way	way	NOUN
taxlaw-2848	902	48	that	that	PRON
taxlaw-2848	902	49	the	the	DET
taxlaw-2848	902	50	income	income	NOUN
taxlaw-2848	902	51	tax	tax	NOUN
taxlaw-2848	902	52	rules	rule	NOUN
taxlaw-2848	902	53	shift	shift	VERB
taxlaw-2848	902	54	the	the	DET
taxlaw-2848	902	55	basis	basis	NOUN
taxlaw-2848	902	56	.	.	PUNCT
taxlaw-2848	903	1	there	there	PRON
taxlaw-2848	903	2	are	be	VERB
taxlaw-2848	903	3	two	two	NUM
taxlaw-2848	903	4	other	other	ADJ
taxlaw-2848	903	5	effects	effect	NOUN
taxlaw-2848	903	6	of	of	ADP
taxlaw-2848	903	7	the	the	DET
taxlaw-2848	903	8	reorganization	reorganization	NOUN
taxlaw-2848	903	9	rules	rule	NOUN
taxlaw-2848	903	10	under	under	ADP
taxlaw-2848	903	11	current	current	ADJ
taxlaw-2848	903	12	law	law	NOUN
taxlaw-2848	903	13	.	.	PUNCT
taxlaw-2848	904	1	the	the	DET
taxlaw-2848	904	2	first	first	ADJ
taxlaw-2848	904	3	is	be	AUX
taxlaw-2848	904	4	that	that	SCONJ
taxlaw-2848	904	5	they	they	PRON
taxlaw-2848	904	6	allow	allow	VERB
taxlaw-2848	904	7	shareholders	shareholder	NOUN
taxlaw-2848	904	8	to	to	PART
taxlaw-2848	904	9	defer	defer	VERB
taxlaw-2848	904	10	taxation	taxation	NOUN
taxlaw-2848	904	11	of	of	ADP
taxlaw-2848	904	12	gains	gain	NOUN
taxlaw-2848	904	13	when	when	SCONJ
taxlaw-2848	904	14	they	they	PRON
taxlaw-2848	904	15	exchange	exchange	VERB
taxlaw-2848	904	16	their	their	PRON
taxlaw-2848	904	17	shares	share	NOUN
taxlaw-2848	904	18	of	of	ADP
taxlaw-2848	904	19	a	a	DET
taxlaw-2848	904	20	target	target	NOUN
taxlaw-2848	904	21	corporation	corporation	NOUN
taxlaw-2848	904	22	for	for	ADP
taxlaw-2848	904	23	the	the	DET
taxlaw-2848	904	24	shares	share	NOUN
taxlaw-2848	904	25	of	of	ADP
taxlaw-2848	904	26	a	a	DET
taxlaw-2848	904	27	purchasing	purchase	VERB
taxlaw-2848	904	28	corporation	corporation	NOUN
taxlaw-2848	904	29	.	.	PUNCT
taxlaw-2848	905	1	because	because	SCONJ
taxlaw-2848	905	2	the	the	DET
taxlaw-2848	905	3	brady	brady	PROPN
taxlaw-2848	905	4	plan	plan	NOUN
taxlaw-2848	905	5	retains	retain	VERB
taxlaw-2848	905	6	the	the	DET
taxlaw-2848	905	7	individual	individual	ADJ
taxlaw-2848	905	8	-	-	PUNCT
taxlaw-2848	905	9	level	level	NOUN
taxlaw-2848	905	10	income	income	NOUN
taxlaw-2848	905	11	tax	tax	NOUN
taxlaw-2848	905	12	,	,	PUNCT
taxlaw-2848	905	13	the	the	DET
taxlaw-2848	905	14	rules	rule	NOUN
taxlaw-2848	905	15	would	would	AUX
taxlaw-2848	905	16	continue	continue	VERB
taxlaw-2848	905	17	to	to	PART
taxlaw-2848	905	18	matter	matter	VERB
taxlaw-2848	905	19	for	for	ADP
taxlaw-2848	905	20	shareholders	shareholder	NOUN
taxlaw-2848	905	21	.	.	PUNCT
taxlaw-2848	906	1	it	it	PRON
taxlaw-2848	906	2	is	be	AUX
taxlaw-2848	906	3	not	not	PART
taxlaw-2848	906	4	clear	clear	ADJ
taxlaw-2848	906	5	,	,	PUNCT
taxlaw-2848	906	6	however	however	ADV
taxlaw-2848	906	7	,	,	PUNCT
taxlaw-2848	906	8	why	why	SCONJ
taxlaw-2848	906	9	it	it	PRON
taxlaw-2848	906	10	is	be	AUX
taxlaw-2848	906	11	desirable	desirable	ADJ
taxlaw-2848	906	12	to	to	PART
taxlaw-2848	906	13	allow	allow	VERB
taxlaw-2848	906	14	shareholders	shareholder	NOUN
taxlaw-2848	906	15	to	to	PART
taxlaw-2848	906	16	exchange	exchange	VERB
taxlaw-2848	906	17	stock	stock	NOUN
taxlaw-2848	906	18	in	in	ADP
taxlaw-2848	906	19	one	one	NUM
taxlaw-2848	906	20	company	company	NOUN
taxlaw-2848	906	21	for	for	ADP
taxlaw-2848	906	22	stock	stock	NOUN
taxlaw-2848	906	23	in	in	ADP
taxlaw-2848	906	24	another	another	PRON
taxlaw-2848	906	25	without	without	ADP
taxlaw-2848	906	26	paying	pay	VERB
taxlaw-2848	906	27	tax	tax	NOUN
taxlaw-2848	906	28	.	.	PUNCT
taxlaw-2848	907	1	moreover	moreover	ADV
taxlaw-2848	907	2	,	,	PUNCT
taxlaw-2848	907	3	even	even	ADV
taxlaw-2848	907	4	if	if	SCONJ
taxlaw-2848	907	5	one	one	PRON
taxlaw-2848	907	6	could	could	AUX
taxlaw-2848	907	7	identify	identify	VERB
taxlaw-2848	907	8	circumstances	circumstance	NOUN
taxlaw-2848	907	9	when	when	SCONJ
taxlaw-2848	907	10	it	it	PRON
taxlaw-2848	907	11	is	be	AUX
taxlaw-2848	907	12	desirable	desirable	ADJ
taxlaw-2848	907	13	to	to	PART
taxlaw-2848	907	14	allow	allow	VERB
taxlaw-2848	907	15	shareholders	shareholder	NOUN
taxlaw-2848	907	16	to	to	PART
taxlaw-2848	907	17	defer	defer	VERB
taxlaw-2848	907	18	taxation	taxation	NOUN
taxlaw-2848	907	19	,	,	PUNCT
taxlaw-2848	907	20	it	it	PRON
taxlaw-2848	907	21	is	be	AUX
taxlaw-2848	907	22	unlikely	unlikely	ADJ
taxlaw-2848	907	23	that	that	SCONJ
taxlaw-2848	907	24	those	those	DET
taxlaw-2848	907	25	circumstances	circumstance	NOUN
taxlaw-2848	907	26	would	would	AUX
taxlaw-2848	907	27	be	be	AUX
taxlaw-2848	907	28	anything	anything	PRON
taxlaw-2848	907	29	like	like	ADP
taxlaw-2848	907	30	the	the	DET
taxlaw-2848	907	31	cases	case	NOUN
taxlaw-2848	907	32	allowed	allow	VERB
taxlaw-2848	907	33	under	under	ADP
taxlaw-2848	907	34	current	current	ADJ
taxlaw-2848	907	35	law	law	NOUN
taxlaw-2848	907	36	.	.	PUNCT
taxlaw-2848	908	1	and	and	CCONJ
taxlaw-2848	908	2	finally	finally	ADV
taxlaw-2848	908	3	,	,	PUNCT
taxlaw-2848	908	4	with	with	ADP
taxlaw-2848	908	5	a	a	DET
taxlaw-2848	908	6	low	low	ADJ
taxlaw-2848	908	7	tax	tax	NOUN
taxlaw-2848	908	8	rate	rate	NOUN
taxlaw-2848	908	9	on	on	ADP
taxlaw-2848	908	10	capital	capital	NOUN
taxlaw-2848	908	11	income	income	NOUN
taxlaw-2848	908	12	,	,	PUNCT
taxlaw-2848	908	13	there	there	PRON
taxlaw-2848	908	14	is	be	VERB
taxlaw-2848	908	15	little	little	ADJ
taxlaw-2848	908	16	reason	reason	NOUN
taxlaw-2848	908	17	to	to	PART
taxlaw-2848	908	18	have	have	VERB
taxlaw-2848	908	19	complex	complex	ADJ
taxlaw-2848	908	20	rules	rule	NOUN
taxlaw-2848	908	21	that	that	PRON
taxlaw-2848	908	22	allow	allow	VERB
taxlaw-2848	908	23	deferral	deferral	NOUN
taxlaw-2848	908	24	.	.	PUNCT
taxlaw-2848	909	1	2017	2017	NUM
taxlaw-2848	909	2	]	]	PUNCT
taxlaw-2848	909	3	a	a	DET
taxlaw-2848	909	4	guide	guide	NOUN
taxlaw-2848	909	5	to	to	ADP
taxlaw-2848	909	6	the	the	DET
taxlaw-2848	909	7	gop	gop	PROPN
taxlaw-2848	909	8	tax	tax	NOUN
taxlaw-2848	909	9	plan	plan	NOUN
taxlaw-2848	909	10	219	219	NUM
taxlaw-2848	909	11	the	the	DET
taxlaw-2848	909	12	other	other	ADJ
taxlaw-2848	909	13	effect	effect	NOUN
taxlaw-2848	909	14	of	of	ADP
taxlaw-2848	909	15	the	the	DET
taxlaw-2848	909	16	reorganization	reorganization	NOUN
taxlaw-2848	909	17	rules	rule	NOUN
taxlaw-2848	909	18	is	be	AUX
taxlaw-2848	909	19	that	that	SCONJ
taxlaw-2848	909	20	they	they	PRON
taxlaw-2848	909	21	allow	allow	VERB
taxlaw-2848	909	22	corporate	corporate	ADJ
taxlaw-2848	909	23	tax	tax	NOUN
taxlaw-2848	909	24	attributes	attribute	NOUN
taxlaw-2848	909	25	such	such	ADJ
taxlaw-2848	909	26	as	as	ADP
taxlaw-2848	909	27	net	net	ADJ
taxlaw-2848	909	28	operating	operating	NOUN
taxlaw-2848	909	29	losses	loss	NOUN
taxlaw-2848	909	30	and	and	CCONJ
taxlaw-2848	909	31	unused	unused	ADJ
taxlaw-2848	909	32	tax	tax	NOUN
taxlaw-2848	909	33	credits	credit	NOUN
taxlaw-2848	909	34	to	to	PART
taxlaw-2848	909	35	be	be	AUX
taxlaw-2848	909	36	transferred	transfer	VERB
taxlaw-2848	909	37	from	from	ADP
taxlaw-2848	909	38	the	the	DET
taxlaw-2848	909	39	buyer	buyer	NOUN
taxlaw-2848	909	40	to	to	ADP
taxlaw-2848	909	41	the	the	DET
taxlaw-2848	909	42	seller	seller	NOUN
taxlaw-2848	909	43	.	.	PUNCT
taxlaw-2848	910	1	if	if	SCONJ
taxlaw-2848	910	2	asset	asset	NOUN
taxlaw-2848	910	3	sales	sale	NOUN
taxlaw-2848	910	4	were	be	AUX
taxlaw-2848	910	5	fully	fully	ADV
taxlaw-2848	910	6	taxable	taxable	ADJ
taxlaw-2848	910	7	under	under	ADP
taxlaw-2848	910	8	the	the	DET
taxlaw-2848	910	9	brady	brady	PROPN
taxlaw-2848	910	10	plan	plan	PROPN
taxlaw-2848	910	11	,	,	PUNCT
taxlaw-2848	910	12	tax	tax	NOUN
taxlaw-2848	910	13	attributes	attribute	NOUN
taxlaw-2848	910	14	would	would	AUX
taxlaw-2848	910	15	not	not	PART
taxlaw-2848	910	16	transfer	transfer	VERB
taxlaw-2848	910	17	from	from	ADP
taxlaw-2848	910	18	target	target	NOUN
taxlaw-2848	910	19	corporations	corporation	NOUN
taxlaw-2848	910	20	to	to	ADP
taxlaw-2848	910	21	purchasers	purchaser	NOUN
taxlaw-2848	910	22	.	.	PUNCT
taxlaw-2848	911	1	if	if	SCONJ
taxlaw-2848	911	2	the	the	DET
taxlaw-2848	911	3	target	target	NOUN
taxlaw-2848	911	4	were	be	AUX
taxlaw-2848	911	5	to	to	PART
taxlaw-2848	911	6	liquidate	liquidate	VERB
taxlaw-2848	911	7	,	,	PUNCT
taxlaw-2848	911	8	moreover	moreover	ADV
taxlaw-2848	911	9	,	,	PUNCT
taxlaw-2848	911	10	the	the	DET
taxlaw-2848	911	11	attributes	attribute	NOUN
taxlaw-2848	911	12	might	might	AUX
taxlaw-2848	911	13	disappear	disappear	VERB
taxlaw-2848	911	14	.	.	PUNCT
taxlaw-2848	912	1	structuring	structure	VERB
taxlaw-2848	912	2	the	the	DET
taxlaw-2848	912	3	same	same	ADJ
taxlaw-2848	912	4	transaction	transaction	NOUN
taxlaw-2848	912	5	as	as	ADP
taxlaw-2848	912	6	a	a	DET
taxlaw-2848	912	7	stock	stock	NOUN
taxlaw-2848	912	8	purchase	purchase	NOUN
taxlaw-2848	912	9	would	would	AUX
taxlaw-2848	912	10	mean	mean	VERB
taxlaw-2848	912	11	that	that	SCONJ
taxlaw-2848	912	12	the	the	DET
taxlaw-2848	912	13	attributes	attribute	NOUN
taxlaw-2848	912	14	would	would	AUX
taxlaw-2848	912	15	remain	remain	VERB
taxlaw-2848	912	16	with	with	ADP
taxlaw-2848	912	17	the	the	DET
taxlaw-2848	912	18	target	target	NOUN
taxlaw-2848	912	19	corporation	corporation	NOUN
taxlaw-2848	912	20	and	and	CCONJ
taxlaw-2848	912	21	potentially	potentially	ADV
taxlaw-2848	912	22	be	be	AUX
taxlaw-2848	912	23	usable	usable	ADJ
taxlaw-2848	912	24	by	by	ADP
taxlaw-2848	912	25	the	the	DET
taxlaw-2848	912	26	purchasing	purchase	VERB
taxlaw-2848	912	27	corporation	corporation	NOUN
taxlaw-2848	912	28	via	via	ADP
taxlaw-2848	912	29	consolidation	consolidation	NOUN
taxlaw-2848	912	30	.	.	PUNCT
taxlaw-2848	913	1	the	the	DET
taxlaw-2848	913	2	result	result	NOUN
taxlaw-2848	913	3	would	would	AUX
taxlaw-2848	913	4	be	be	AUX
taxlaw-2848	913	5	a	a	DET
taxlaw-2848	913	6	difference	difference	NOUN
taxlaw-2848	913	7	between	between	ADP
taxlaw-2848	913	8	stock	stock	NOUN
taxlaw-2848	913	9	transactions	transaction	NOUN
taxlaw-2848	913	10	and	and	CCONJ
taxlaw-2848	913	11	asset	asset	NOUN
taxlaw-2848	913	12	transactions	transaction	NOUN
taxlaw-2848	913	13	.	.	PUNCT
taxlaw-2848	914	1	given	give	VERB
taxlaw-2848	914	2	that	that	DET
taxlaw-2848	914	3	asset	asset	NOUN
taxlaw-2848	914	4	purchases	purchase	NOUN
taxlaw-2848	914	5	in	in	ADP
taxlaw-2848	914	6	a	a	DET
taxlaw-2848	914	7	cash	cash	NOUN
taxlaw-2848	914	8	-	-	PUNCT
taxlaw-2848	914	9	flow	flow	NOUN
taxlaw-2848	914	10	system	system	NOUN
taxlaw-2848	914	11	do	do	AUX
taxlaw-2848	914	12	not	not	PART
taxlaw-2848	914	13	generate	generate	VERB
taxlaw-2848	914	14	net	net	ADJ
taxlaw-2848	914	15	tax	tax	NOUN
taxlaw-2848	914	16	,	,	PUNCT
taxlaw-2848	914	17	the	the	DET
taxlaw-2848	914	18	key	key	ADJ
taxlaw-2848	914	19	effects	effect	NOUN
taxlaw-2848	914	20	of	of	ADP
taxlaw-2848	914	21	reorganization	reorganization	NOUN
taxlaw-2848	914	22	rules	rule	NOUN
taxlaw-2848	914	23	would	would	AUX
taxlaw-2848	914	24	be	be	AUX
taxlaw-2848	914	25	to	to	PART
taxlaw-2848	914	26	defer	defer	VERB
taxlaw-2848	914	27	shareholder	shareholder	NOUN
taxlaw-2848	914	28	gain	gain	NOUN
taxlaw-2848	914	29	–	–	PUNCT
taxlaw-2848	914	30	something	something	PRON
taxlaw-2848	914	31	i	i	PRON
taxlaw-2848	914	32	view	view	VERB
taxlaw-2848	914	33	as	as	ADP
taxlaw-2848	914	34	undesirable	undesirable	ADJ
taxlaw-2848	914	35	–	–	PUNCT
taxlaw-2848	914	36	and	and	CCONJ
taxlaw-2848	914	37	to	to	PART
taxlaw-2848	914	38	reduce	reduce	VERB
taxlaw-2848	914	39	the	the	DET
taxlaw-2848	914	40	disparities	disparity	NOUN
taxlaw-2848	914	41	between	between	ADP
taxlaw-2848	914	42	asset	asset	NOUN
taxlaw-2848	914	43	sales	sale	NOUN
taxlaw-2848	914	44	and	and	CCONJ
taxlaw-2848	914	45	stock	stock	NOUN
taxlaw-2848	914	46	sales	sale	NOUN
taxlaw-2848	914	47	with	with	ADP
taxlaw-2848	914	48	respect	respect	NOUN
taxlaw-2848	914	49	to	to	ADP
taxlaw-2848	914	50	the	the	DET
taxlaw-2848	914	51	carryover	carryover	NOUN
taxlaw-2848	914	52	of	of	ADP
taxlaw-2848	914	53	attributes	attribute	NOUN
taxlaw-2848	914	54	.	.	PUNCT
taxlaw-2848	915	1	given	give	VERB
taxlaw-2848	915	2	how	how	SCONJ
taxlaw-2848	915	3	much	much	ADJ
taxlaw-2848	915	4	less	less	ADJ
taxlaw-2848	915	5	is	be	AUX
taxlaw-2848	915	6	at	at	ADP
taxlaw-2848	915	7	stake	stake	NOUN
taxlaw-2848	915	8	,	,	PUNCT
taxlaw-2848	915	9	the	the	DET
taxlaw-2848	915	10	best	good	ADJ
taxlaw-2848	915	11	approach	approach	NOUN
taxlaw-2848	915	12	,	,	PUNCT
taxlaw-2848	915	13	in	in	ADP
taxlaw-2848	915	14	my	my	PRON
taxlaw-2848	915	15	view	view	NOUN
taxlaw-2848	915	16	,	,	PUNCT
taxlaw-2848	915	17	is	be	AUX
taxlaw-2848	915	18	to	to	PART
taxlaw-2848	915	19	make	make	VERB
taxlaw-2848	915	20	all	all	DET
taxlaw-2848	915	21	corporate	corporate	ADJ
taxlaw-2848	915	22	transactions	transaction	NOUN
taxlaw-2848	915	23	taxable	taxable	ADJ
taxlaw-2848	915	24	and	and	CCONJ
taxlaw-2848	915	25	all	all	DET
taxlaw-2848	915	26	exchanges	exchange	NOUN
taxlaw-2848	915	27	of	of	ADP
taxlaw-2848	915	28	shares	share	NOUN
taxlaw-2848	915	29	taxable	taxable	ADJ
taxlaw-2848	915	30	,	,	PUNCT
taxlaw-2848	915	31	with	with	ADP
taxlaw-2848	915	32	perhaps	perhaps	ADV
taxlaw-2848	915	33	an	an	DET
taxlaw-2848	915	34	exception	exception	NOUN
taxlaw-2848	915	35	for	for	ADP
taxlaw-2848	915	36	recapitalizations	recapitalization	NOUN
taxlaw-2848	915	37	.	.	PUNCT
taxlaw-2848	916	1	attributes	attribute	NOUN
taxlaw-2848	916	2	would	would	AUX
taxlaw-2848	916	3	carry	carry	VERB
taxlaw-2848	916	4	over	over	ADP
taxlaw-2848	916	5	in	in	ADP
taxlaw-2848	916	6	stock	stock	NOUN
taxlaw-2848	916	7	transactions	transaction	NOUN
taxlaw-2848	916	8	but	but	CCONJ
taxlaw-2848	916	9	not	not	PART
taxlaw-2848	916	10	asset	asset	NOUN
taxlaw-2848	916	11	transactions	transaction	NOUN
taxlaw-2848	916	12	.	.	PUNCT
taxlaw-2848	917	1	alternatively	alternatively	ADV
taxlaw-2848	917	2	,	,	PUNCT
taxlaw-2848	917	3	greatly	greatly	ADV
taxlaw-2848	917	4	simplified	simplified	ADJ
taxlaw-2848	917	5	rules	rule	NOUN
taxlaw-2848	917	6	could	could	AUX
taxlaw-2848	917	7	be	be	AUX
taxlaw-2848	917	8	adopted	adopt	VERB
taxlaw-2848	917	9	to	to	PART
taxlaw-2848	917	10	allow	allow	VERB
taxlaw-2848	917	11	attributes	attribute	NOUN
taxlaw-2848	917	12	to	to	PART
taxlaw-2848	917	13	be	be	AUX
taxlaw-2848	917	14	transferred	transfer	VERB
taxlaw-2848	917	15	.	.	PUNCT
taxlaw-2848	918	1	for	for	ADP
taxlaw-2848	918	2	example	example	NOUN
taxlaw-2848	918	3	,	,	PUNCT
taxlaw-2848	918	4	attributes	attribute	NOUN
taxlaw-2848	918	5	could	could	AUX
taxlaw-2848	918	6	be	be	AUX
taxlaw-2848	918	7	transferred	transfer	VERB
taxlaw-2848	918	8	in	in	ADP
taxlaw-2848	918	9	any	any	DET
taxlaw-2848	918	10	transaction	transaction	NOUN
taxlaw-2848	918	11	in	in	ADP
taxlaw-2848	918	12	which	which	PRON
taxlaw-2848	918	13	two	two	NUM
taxlaw-2848	918	14	companies	company	NOUN
taxlaw-2848	918	15	merge	merge	VERB
taxlaw-2848	918	16	or	or	CCONJ
taxlaw-2848	918	17	in	in	ADP
taxlaw-2848	918	18	which	which	PRON
taxlaw-2848	918	19	one	one	NUM
taxlaw-2848	918	20	purchases	purchase	NOUN
taxlaw-2848	918	21	substantially	substantially	ADV
taxlaw-2848	918	22	all	all	PRON
taxlaw-2848	918	23	of	of	ADP
taxlaw-2848	918	24	the	the	DET
taxlaw-2848	918	25	assets	asset	NOUN
taxlaw-2848	918	26	of	of	ADP
taxlaw-2848	918	27	another	another	PRON
taxlaw-2848	918	28	(	(	PUNCT
taxlaw-2848	918	29	regardless	regardless	ADV
taxlaw-2848	918	30	of	of	ADP
taxlaw-2848	918	31	the	the	DET
taxlaw-2848	918	32	consideration	consideration	NOUN
taxlaw-2848	918	33	)	)	PUNCT
taxlaw-2848	918	34	.	.	PUNCT
taxlaw-2848	919	1	all	all	DET
taxlaw-2848	919	2	the	the	DET
taxlaw-2848	919	3	other	other	ADJ
taxlaw-2848	919	4	ornate	ornate	ADJ
taxlaw-2848	919	5	concepts	concept	NOUN
taxlaw-2848	919	6	of	of	ADP
taxlaw-2848	919	7	the	the	DET
taxlaw-2848	919	8	current	current	ADJ
taxlaw-2848	919	9	law	law	NOUN
taxlaw-2848	919	10	reorganization	reorganization	NOUN
taxlaw-2848	919	11	rules	rule	NOUN
taxlaw-2848	919	12	could	could	AUX
taxlaw-2848	919	13	be	be	AUX
taxlaw-2848	919	14	eliminated	eliminate	VERB
taxlaw-2848	919	15	.	.	PUNCT
taxlaw-2848	920	1	the	the	DET
taxlaw-2848	920	2	same	same	ADJ
taxlaw-2848	920	3	arguments	argument	NOUN
taxlaw-2848	920	4	apply	apply	VERB
taxlaw-2848	920	5	to	to	ADP
taxlaw-2848	920	6	the	the	DET
taxlaw-2848	920	7	rules	rule	NOUN
taxlaw-2848	920	8	governing	govern	VERB
taxlaw-2848	920	9	contributions	contribution	NOUN
taxlaw-2848	920	10	to	to	ADP
taxlaw-2848	920	11	corporations	corporation	NOUN
taxlaw-2848	920	12	.	.	PUNCT
taxlaw-2848	921	1	these	these	DET
taxlaw-2848	921	2	rules	rule	NOUN
taxlaw-2848	921	3	rely	rely	VERB
taxlaw-2848	921	4	on	on	ADP
taxlaw-2848	921	5	shifting	shift	VERB
taxlaw-2848	921	6	the	the	DET
taxlaw-2848	921	7	basis	basis	NOUN
taxlaw-2848	921	8	of	of	ADP
taxlaw-2848	921	9	assets	asset	NOUN
taxlaw-2848	921	10	to	to	ADP
taxlaw-2848	921	11	the	the	DET
taxlaw-2848	921	12	corporation	corporation	NOUN
taxlaw-2848	921	13	.	.	PUNCT
taxlaw-2848	922	1	without	without	ADP
taxlaw-2848	922	2	a	a	DET
taxlaw-2848	922	3	basis	basis	NOUN
taxlaw-2848	922	4	system	system	NOUN
taxlaw-2848	922	5	,	,	PUNCT
taxlaw-2848	922	6	these	these	DET
taxlaw-2848	922	7	rules	rule	NOUN
taxlaw-2848	922	8	may	may	AUX
taxlaw-2848	922	9	no	no	ADV
taxlaw-2848	922	10	longer	long	ADV
taxlaw-2848	922	11	make	make	VERB
taxlaw-2848	922	12	sense	sense	NOUN
taxlaw-2848	922	13	.	.	PUNCT
taxlaw-2848	923	1	moreover	moreover	ADV
taxlaw-2848	923	2	,	,	PUNCT
taxlaw-2848	923	3	in	in	ADP
taxlaw-2848	923	4	this	this	DET
taxlaw-2848	923	5	case	case	NOUN
taxlaw-2848	923	6	,	,	PUNCT
taxlaw-2848	923	7	there	there	PRON
taxlaw-2848	923	8	is	be	VERB
taxlaw-2848	923	9	no	no	DET
taxlaw-2848	923	10	attribute	attribute	NOUN
taxlaw-2848	923	11	transfer	transfer	NOUN
taxlaw-2848	923	12	under	under	ADP
taxlaw-2848	923	13	current	current	ADJ
taxlaw-2848	923	14	law	law	NOUN
taxlaw-2848	923	15	,	,	PUNCT
taxlaw-2848	923	16	so	so	CCONJ
taxlaw-2848	923	17	special	special	ADJ
taxlaw-2848	923	18	attribute	attribute	NOUN
taxlaw-2848	923	19	transfer	transfer	NOUN
taxlaw-2848	923	20	rules	rule	NOUN
taxlaw-2848	923	21	would	would	AUX
taxlaw-2848	923	22	not	not	PART
taxlaw-2848	923	23	be	be	AUX
taxlaw-2848	923	24	needed	need	VERB
taxlaw-2848	923	25	.	.	PUNCT
taxlaw-2848	924	1	the	the	DET
taxlaw-2848	924	2	rules	rule	NOUN
taxlaw-2848	924	3	defining	define	VERB
taxlaw-2848	924	4	dividends	dividend	NOUN
taxlaw-2848	924	5	will	will	AUX
taxlaw-2848	924	6	also	also	ADV
taxlaw-2848	924	7	likely	likely	ADV
taxlaw-2848	924	8	need	need	VERB
taxlaw-2848	924	9	to	to	PART
taxlaw-2848	924	10	be	be	AUX
taxlaw-2848	924	11	revised	revise	VERB
taxlaw-2848	924	12	.	.	PUNCT
taxlaw-2848	925	1	the	the	DET
taxlaw-2848	925	2	current	current	ADJ
taxlaw-2848	925	3	rules	rule	NOUN
taxlaw-2848	925	4	determine	determine	VERB
taxlaw-2848	925	5	whether	whether	SCONJ
taxlaw-2848	925	6	a	a	DET
taxlaw-2848	925	7	distribution	distribution	NOUN
taxlaw-2848	925	8	is	be	AUX
taxlaw-2848	925	9	a	a	DET
taxlaw-2848	925	10	dividend	dividend	NOUN
taxlaw-2848	925	11	by	by	ADP
taxlaw-2848	925	12	whether	whether	SCONJ
taxlaw-2848	925	13	it	it	PRON
taxlaw-2848	925	14	comes	come	VERB
taxlaw-2848	925	15	out	out	ADP
taxlaw-2848	925	16	of	of	ADP
taxlaw-2848	925	17	corporate	corporate	ADJ
taxlaw-2848	925	18	earnings	earning	NOUN
taxlaw-2848	925	19	and	and	CCONJ
taxlaw-2848	925	20	profits	profit	NOUN
taxlaw-2848	925	21	.	.	PUNCT
taxlaw-2848	926	1	the	the	DET
taxlaw-2848	926	2	earnings	earning	NOUN
taxlaw-2848	926	3	and	and	CCONJ
taxlaw-2848	926	4	profits	profit	NOUN
taxlaw-2848	926	5	account	account	NOUN
taxlaw-2848	926	6	is	be	AUX
taxlaw-2848	926	7	determined	determine	VERB
taxlaw-2848	926	8	on	on	ADP
taxlaw-2848	926	9	an	an	DET
taxlaw-2848	926	10	income	income	NOUN
taxlaw-2848	926	11	basis	basis	NOUN
taxlaw-2848	926	12	.	.	PUNCT
taxlaw-2848	927	1	while	while	SCONJ
taxlaw-2848	927	2	an	an	DET
taxlaw-2848	927	3	income	income	NOUN
taxlaw-2848	927	4	-	-	PUNCT
taxlaw-2848	927	5	based	base	VERB
taxlaw-2848	927	6	earnings	earning	NOUN
taxlaw-2848	927	7	and	and	CCONJ
taxlaw-2848	927	8	profits	profit	NOUN
taxlaw-2848	927	9	account	account	NOUN
taxlaw-2848	927	10	could	could	AUX
taxlaw-2848	927	11	be	be	AUX
taxlaw-2848	927	12	retained	retain	VERB
taxlaw-2848	927	13	,	,	PUNCT
taxlaw-2848	927	14	doing	do	VERB
taxlaw-2848	927	15	so	so	ADV
taxlaw-2848	927	16	would	would	AUX
taxlaw-2848	927	17	mean	mean	VERB
taxlaw-2848	927	18	that	that	SCONJ
taxlaw-2848	927	19	for	for	ADP
taxlaw-2848	927	20	tax	tax	NOUN
taxlaw-2848	927	21	purposes	purpose	NOUN
taxlaw-2848	927	22	,	,	PUNCT
taxlaw-2848	927	23	corporations	corporation	NOUN
taxlaw-2848	927	24	must	must	AUX
taxlaw-2848	927	25	compute	compute	VERB
taxlaw-2848	927	26	both	both	CCONJ
taxlaw-2848	927	27	income	income	NOUN
taxlaw-2848	927	28	and	and	CCONJ
taxlaw-2848	927	29	consumption	consumption	NOUN
taxlaw-2848	927	30	tax	tax	NOUN
taxlaw-2848	927	31	bases	basis	NOUN
taxlaw-2848	927	32	and	and	CCONJ
taxlaw-2848	927	33	would	would	AUX
taxlaw-2848	927	34	require	require	VERB
taxlaw-2848	927	35	retention	retention	NOUN
taxlaw-2848	927	36	of	of	ADP
taxlaw-2848	927	37	many	many	ADJ
taxlaw-2848	927	38	income	income	NOUN
taxlaw-2848	927	39	tax	tax	NOUN
taxlaw-2848	927	40	rules	rule	NOUN
taxlaw-2848	927	41	.	.	PUNCT
taxlaw-2848	928	1	an	an	DET
taxlaw-2848	928	2	alternative	alternative	NOUN
taxlaw-2848	928	3	would	would	AUX
taxlaw-2848	928	4	be	be	AUX
taxlaw-2848	928	5	to	to	PART
taxlaw-2848	928	6	compute	compute	VERB
taxlaw-2848	928	7	earnings	earning	NOUN
taxlaw-2848	928	8	and	and	CCONJ
taxlaw-2848	928	9	profits	profit	NOUN
taxlaw-2848	928	10	on	on	ADP
taxlaw-2848	928	11	a	a	DET
taxlaw-2848	928	12	cash	cash	NOUN
taxlaw-2848	928	13	-	-	PUNCT
taxlaw-2848	928	14	flow	flow	NOUN
taxlaw-2848	928	15	basis	basis	NOUN
taxlaw-2848	928	16	.	.	PUNCT
taxlaw-2848	929	1	if	if	SCONJ
taxlaw-2848	929	2	this	this	DET
taxlaw-2848	929	3	approach	approach	NOUN
taxlaw-2848	929	4	were	be	AUX
taxlaw-2848	929	5	taken	take	VERB
taxlaw-2848	929	6	,	,	PUNCT
taxlaw-2848	929	7	it	it	PRON
taxlaw-2848	929	8	would	would	AUX
taxlaw-2848	929	9	only	only	ADV
taxlaw-2848	929	10	make	make	VERB
taxlaw-2848	929	11	sense	sense	NOUN
taxlaw-2848	929	12	to	to	PART
taxlaw-2848	929	13	use	use	VERB
taxlaw-2848	929	14	a	a	DET
taxlaw-2848	929	15	cumulative	cumulative	ADJ
taxlaw-2848	929	16	account	account	NOUN
taxlaw-2848	929	17	rather	rather	ADV
taxlaw-2848	929	18	than	than	ADP
taxlaw-2848	929	19	the	the	DET
taxlaw-2848	929	20	current	current	ADJ
taxlaw-2848	929	21	approach	approach	NOUN
taxlaw-2848	929	22	of	of	ADP
taxlaw-2848	929	23	looking	look	VERB
taxlaw-2848	929	24	to	to	ADP
taxlaw-2848	929	25	a	a	DET
taxlaw-2848	929	26	current	current	ADJ
taxlaw-2848	929	27	account	account	NOUN
taxlaw-2848	929	28	(	(	PUNCT
taxlaw-2848	929	29	and	and	CCONJ
taxlaw-2848	929	30	then	then	ADV
taxlaw-2848	929	31	a	a	DET
taxlaw-2848	929	32	cumulative	cumulative	ADJ
taxlaw-2848	929	33	account	account	NOUN
taxlaw-2848	929	34	)	)	PUNCT
taxlaw-2848	929	35	.	.	PUNCT
taxlaw-2848	930	1	to	to	PART
taxlaw-2848	930	2	illustrate	illustrate	VERB
taxlaw-2848	930	3	,	,	PUNCT
taxlaw-2848	930	4	suppose	suppose	VERB
taxlaw-2848	930	5	that	that	SCONJ
taxlaw-2848	930	6	a	a	DET
taxlaw-2848	930	7	corporation	corporation	NOUN
taxlaw-2848	930	8	purchases	purchase	VERB
taxlaw-2848	930	9	an	an	DET
taxlaw-2848	930	10	asset	asset	NOUN
taxlaw-2848	930	11	for	for	ADP
taxlaw-2848	930	12	$	$	SYM
taxlaw-2848	930	13	100	100	NUM
taxlaw-2848	930	14	in	in	ADP
taxlaw-2848	930	15	year	year	NOUN
taxlaw-2848	930	16	1	1	NUM
taxlaw-2848	930	17	and	and	CCONJ
taxlaw-2848	930	18	220	220	NUM
taxlaw-2848	930	19	columbia	columbia	PROPN
taxlaw-2848	930	20	journal	journal	PROPN
taxlaw-2848	930	21	of	of	ADP
taxlaw-2848	930	22	tax	tax	NOUN
taxlaw-2848	930	23	law	law	NOUN
taxlaw-2848	930	24	[	[	X
taxlaw-2848	930	25	vol.8:171	vol.8:171	PROPN
taxlaw-2848	930	26	receives	receive	VERB
taxlaw-2848	930	27	$	$	SYM
taxlaw-2848	930	28	110	110	NUM
taxlaw-2848	930	29	in	in	ADP
taxlaw-2848	930	30	year	year	NOUN
taxlaw-2848	930	31	2	2	NUM
taxlaw-2848	930	32	.	.	PUNCT
taxlaw-2848	931	1	on	on	ADP
taxlaw-2848	931	2	a	a	DET
taxlaw-2848	931	3	cumulative	cumulative	ADJ
taxlaw-2848	931	4	basis	basis	NOUN
taxlaw-2848	931	5	,	,	PUNCT
taxlaw-2848	931	6	it	it	PRON
taxlaw-2848	931	7	has	have	VERB
taxlaw-2848	931	8	$	$	SYM
taxlaw-2848	931	9	10	10	NUM
taxlaw-2848	931	10	of	of	ADP
taxlaw-2848	931	11	earnings	earning	NOUN
taxlaw-2848	931	12	which	which	PRON
taxlaw-2848	931	13	would	would	AUX
taxlaw-2848	931	14	support	support	VERB
taxlaw-2848	931	15	a	a	DET
taxlaw-2848	931	16	$	$	SYM
taxlaw-2848	931	17	10	10	NUM
taxlaw-2848	931	18	dividend	dividend	NOUN
taxlaw-2848	931	19	.	.	PUNCT
taxlaw-2848	932	1	looking	look	VERB
taxlaw-2848	932	2	only	only	ADV
taxlaw-2848	932	3	at	at	ADP
taxlaw-2848	932	4	year	year	NOUN
taxlaw-2848	932	5	2	2	NUM
taxlaw-2848	932	6	(	(	PUNCT
taxlaw-2848	932	7	so	so	ADV
taxlaw-2848	932	8	looking	look	VERB
taxlaw-2848	932	9	at	at	ADP
taxlaw-2848	932	10	the	the	DET
taxlaw-2848	932	11	current	current	ADJ
taxlaw-2848	932	12	earnings	earning	NOUN
taxlaw-2848	932	13	and	and	CCONJ
taxlaw-2848	932	14	profits	profit	NOUN
taxlaw-2848	932	15	account	account	NOUN
taxlaw-2848	932	16	,	,	PUNCT
taxlaw-2848	932	17	which	which	PRON
taxlaw-2848	932	18	is	be	AUX
taxlaw-2848	932	19	what	what	PRON
taxlaw-2848	932	20	current	current	ADJ
taxlaw-2848	932	21	law	law	NOUN
taxlaw-2848	932	22	does	do	VERB
taxlaw-2848	932	23	)	)	PUNCT
taxlaw-2848	932	24	would	would	AUX
taxlaw-2848	932	25	give	give	VERB
taxlaw-2848	932	26	the	the	DET
taxlaw-2848	932	27	corporation	corporation	NOUN
taxlaw-2848	932	28	$	$	SYM
taxlaw-2848	932	29	110	110	NUM
taxlaw-2848	932	30	of	of	ADP
taxlaw-2848	932	31	earnings	earning	NOUN
taxlaw-2848	932	32	,	,	PUNCT
taxlaw-2848	932	33	which	which	PRON
taxlaw-2848	932	34	would	would	AUX
taxlaw-2848	932	35	then	then	ADV
taxlaw-2848	932	36	produce	produce	VERB
taxlaw-2848	932	37	a	a	DET
taxlaw-2848	932	38	$	$	SYM
taxlaw-2848	932	39	110	110	NUM
taxlaw-2848	932	40	dividend	dividend	NOUN
taxlaw-2848	932	41	,	,	PUNCT
taxlaw-2848	932	42	which	which	PRON
taxlaw-2848	932	43	is	be	AUX
taxlaw-2848	932	44	far	far	ADV
taxlaw-2848	932	45	excess	excess	NOUN
taxlaw-2848	932	46	of	of	ADP
taxlaw-2848	932	47	any	any	DET
taxlaw-2848	932	48	measure	measure	NOUN
taxlaw-2848	932	49	of	of	ADP
taxlaw-2848	932	50	corporate	corporate	ADJ
taxlaw-2848	932	51	earnings	earning	NOUN
taxlaw-2848	932	52	.	.	PUNCT
taxlaw-2848	933	1	the	the	DET
taxlaw-2848	933	2	current	current	ADJ
taxlaw-2848	933	3	corporate	corporate	ADJ
taxlaw-2848	933	4	tax	tax	NOUN
taxlaw-2848	933	5	system	system	NOUN
taxlaw-2848	933	6	also	also	ADV
taxlaw-2848	933	7	has	have	VERB
taxlaw-2848	933	8	a	a	DET
taxlaw-2848	933	9	number	number	NOUN
taxlaw-2848	933	10	of	of	ADP
taxlaw-2848	933	11	rules	rule	NOUN
taxlaw-2848	933	12	designed	design	VERB
taxlaw-2848	933	13	to	to	PART
taxlaw-2848	933	14	prevent	prevent	VERB
taxlaw-2848	933	15	losses	loss	NOUN
taxlaw-2848	933	16	from	from	ADP
taxlaw-2848	933	17	being	be	AUX
taxlaw-2848	933	18	transferred	transfer	VERB
taxlaw-2848	933	19	.	.	PUNCT
taxlaw-2848	934	1	for	for	ADP
taxlaw-2848	934	2	example	example	NOUN
taxlaw-2848	934	3	,	,	PUNCT
taxlaw-2848	934	4	if	if	SCONJ
taxlaw-2848	934	5	a	a	DET
taxlaw-2848	934	6	corporation	corporation	NOUN
taxlaw-2848	934	7	changes	change	VERB
taxlaw-2848	934	8	control	control	NOUN
taxlaw-2848	934	9	,	,	PUNCT
taxlaw-2848	934	10	it	it	PRON
taxlaw-2848	934	11	may	may	AUX
taxlaw-2848	934	12	be	be	AUX
taxlaw-2848	934	13	limited	limit	VERB
taxlaw-2848	934	14	in	in	ADP
taxlaw-2848	934	15	its	its	PRON
taxlaw-2848	934	16	ability	ability	NOUN
taxlaw-2848	934	17	to	to	PART
taxlaw-2848	934	18	use	use	VERB
taxlaw-2848	934	19	losses	loss	NOUN
taxlaw-2848	934	20	in	in	ADP
taxlaw-2848	934	21	the	the	DET
taxlaw-2848	934	22	future	future	NOUN
taxlaw-2848	934	23	.	.	PUNCT
taxlaw-2848	935	1	with	with	ADP
taxlaw-2848	935	2	a	a	DET
taxlaw-2848	935	3	cash	cash	NOUN
taxlaw-2848	935	4	flow	flow	NOUN
taxlaw-2848	935	5	system	system	NOUN
taxlaw-2848	935	6	,	,	PUNCT
taxlaw-2848	935	7	however	however	ADV
taxlaw-2848	935	8	,	,	PUNCT
taxlaw-2848	935	9	losses	loss	NOUN
taxlaw-2848	935	10	will	will	AUX
taxlaw-2848	935	11	be	be	AUX
taxlaw-2848	935	12	,	,	PUNCT
taxlaw-2848	935	13	for	for	ADP
taxlaw-2848	935	14	the	the	DET
taxlaw-2848	935	15	most	most	ADJ
taxlaw-2848	935	16	part	part	NOUN
taxlaw-2848	935	17	,	,	PUNCT
taxlaw-2848	935	18	freely	freely	ADV
taxlaw-2848	935	19	transferable	transferable	ADJ
taxlaw-2848	935	20	simply	simply	ADV
taxlaw-2848	935	21	because	because	SCONJ
taxlaw-2848	935	22	of	of	ADP
taxlaw-2848	935	23	the	the	DET
taxlaw-2848	935	24	way	way	NOUN
taxlaw-2848	935	25	a	a	DET
taxlaw-2848	935	26	cashflow	cashflow	ADJ
taxlaw-2848	935	27	system	system	NOUN
taxlaw-2848	935	28	works	work	VERB
taxlaw-2848	935	29	.	.	PUNCT
taxlaw-2848	936	1	consider	consider	VERB
taxlaw-2848	936	2	a	a	DET
taxlaw-2848	936	3	company	company	NOUN
taxlaw-2848	936	4	with	with	ADP
taxlaw-2848	936	5	a	a	DET
taxlaw-2848	936	6	$	$	SYM
taxlaw-2848	936	7	100	100	NUM
taxlaw-2848	936	8	net	net	ADJ
taxlaw-2848	936	9	operating	operating	NOUN
taxlaw-2848	936	10	loss	loss	NOUN
taxlaw-2848	936	11	.	.	PUNCT
taxlaw-2848	937	1	the	the	DET
taxlaw-2848	937	2	company	company	NOUN
taxlaw-2848	937	3	can	can	AUX
taxlaw-2848	937	4	transfer	transfer	VERB
taxlaw-2848	937	5	the	the	DET
taxlaw-2848	937	6	loss	loss	NOUN
taxlaw-2848	937	7	simply	simply	ADV
taxlaw-2848	937	8	by	by	ADP
taxlaw-2848	937	9	selling	sell	VERB
taxlaw-2848	937	10	a	a	DET
taxlaw-2848	937	11	$	$	SYM
taxlaw-2848	937	12	100	100	NUM
taxlaw-2848	937	13	asset	asset	NOUN
taxlaw-2848	937	14	.	.	PUNCT
taxlaw-2848	938	1	the	the	DET
taxlaw-2848	938	2	selling	sell	VERB
taxlaw-2848	938	3	company	company	NOUN
taxlaw-2848	938	4	will	will	AUX
taxlaw-2848	938	5	have	have	VERB
taxlaw-2848	938	6	$	$	SYM
taxlaw-2848	938	7	100	100	NUM
taxlaw-2848	938	8	of	of	ADP
taxlaw-2848	938	9	taxable	taxable	ADJ
taxlaw-2848	938	10	receipts	receipt	NOUN
taxlaw-2848	938	11	,	,	PUNCT
taxlaw-2848	938	12	which	which	PRON
taxlaw-2848	938	13	it	it	PRON
taxlaw-2848	938	14	can	can	AUX
taxlaw-2848	938	15	use	use	VERB
taxlaw-2848	938	16	against	against	ADP
taxlaw-2848	938	17	the	the	DET
taxlaw-2848	938	18	loss	loss	NOUN
taxlaw-2848	938	19	and	and	CCONJ
taxlaw-2848	938	20	the	the	DET
taxlaw-2848	938	21	purchasing	purchase	VERB
taxlaw-2848	938	22	company	company	NOUN
taxlaw-2848	938	23	will	will	AUX
taxlaw-2848	938	24	have	have	VERB
taxlaw-2848	938	25	a	a	DET
taxlaw-2848	938	26	$	$	SYM
taxlaw-2848	938	27	100	100	NUM
taxlaw-2848	938	28	deduction	deduction	NOUN
taxlaw-2848	938	29	,	,	PUNCT
taxlaw-2848	938	30	effectively	effectively	ADV
taxlaw-2848	938	31	transferring	transfer	VERB
taxlaw-2848	938	32	the	the	DET
taxlaw-2848	938	33	loss	loss	NOUN
taxlaw-2848	938	34	.	.	PUNCT
taxlaw-2848	939	1	the	the	DET
taxlaw-2848	939	2	brady	brady	PROPN
taxlaw-2848	939	3	plan	plan	PROPN
taxlaw-2848	939	4	allows	allow	VERB
taxlaw-2848	939	5	indefinite	indefinite	ADJ
taxlaw-2848	939	6	carryforward	carryforward	ADV
taxlaw-2848	939	7	with	with	ADP
taxlaw-2848	939	8	interest	interest	NOUN
taxlaw-2848	939	9	,	,	PUNCT
taxlaw-2848	939	10	so	so	SCONJ
taxlaw-2848	939	11	the	the	DET
taxlaw-2848	939	12	incentive	incentive	NOUN
taxlaw-2848	939	13	to	to	PART
taxlaw-2848	939	14	transfer	transfer	VERB
taxlaw-2848	939	15	losses	loss	NOUN
taxlaw-2848	939	16	will	will	AUX
taxlaw-2848	939	17	be	be	AUX
taxlaw-2848	939	18	reduced	reduce	VERB
taxlaw-2848	939	19	as	as	ADP
taxlaw-2848	939	20	compared	compare	VERB
taxlaw-2848	939	21	to	to	ADP
taxlaw-2848	939	22	current	current	ADJ
taxlaw-2848	939	23	law	law	NOUN
taxlaw-2848	939	24	.	.	PUNCT
taxlaw-2848	940	1	on	on	ADP
taxlaw-2848	940	2	the	the	DET
taxlaw-2848	940	3	other	other	ADJ
taxlaw-2848	940	4	hand	hand	NOUN
taxlaw-2848	940	5	,	,	PUNCT
taxlaw-2848	940	6	under	under	ADP
taxlaw-2848	940	7	a	a	DET
taxlaw-2848	940	8	destination	destination	NOUN
taxlaw-2848	940	9	-	-	PUNCT
taxlaw-2848	940	10	based	base	VERB
taxlaw-2848	940	11	cash	cash	NOUN
taxlaw-2848	940	12	-	-	PUNCT
taxlaw-2848	940	13	flow	flow	NOUN
taxlaw-2848	940	14	system	system	NOUN
taxlaw-2848	940	15	,	,	PUNCT
taxlaw-2848	940	16	some	some	DET
taxlaw-2848	940	17	businesses	business	NOUN
taxlaw-2848	940	18	may	may	AUX
taxlaw-2848	940	19	be	be	AUX
taxlaw-2848	940	20	unlikely	unlikely	ADJ
taxlaw-2848	940	21	to	to	PART
taxlaw-2848	940	22	be	be	AUX
taxlaw-2848	940	23	able	able	ADJ
taxlaw-2848	940	24	to	to	PART
taxlaw-2848	940	25	use	use	VERB
taxlaw-2848	940	26	losses	loss	NOUN
taxlaw-2848	940	27	for	for	ADP
taxlaw-2848	940	28	the	the	DET
taxlaw-2848	940	29	indefinite	indefinite	ADJ
taxlaw-2848	940	30	future	future	NOUN
taxlaw-2848	940	31	even	even	ADV
taxlaw-2848	940	32	if	if	SCONJ
taxlaw-2848	940	33	they	they	PRON
taxlaw-2848	940	34	are	be	AUX
taxlaw-2848	940	35	profitable	profitable	ADJ
taxlaw-2848	940	36	.	.	PUNCT
taxlaw-2848	941	1	in	in	ADP
taxlaw-2848	941	2	these	these	DET
taxlaw-2848	941	3	cases	case	NOUN
taxlaw-2848	941	4	,	,	PUNCT
taxlaw-2848	941	5	incentives	incentive	VERB
taxlaw-2848	941	6	to	to	PART
taxlaw-2848	941	7	transfer	transfer	VERB
taxlaw-2848	941	8	losses	loss	NOUN
taxlaw-2848	941	9	may	may	AUX
taxlaw-2848	941	10	remain	remain	VERB
taxlaw-2848	941	11	.	.	PUNCT
taxlaw-2848	942	1	given	give	VERB
taxlaw-2848	942	2	that	that	DET
taxlaw-2848	942	3	loss	loss	NOUN
taxlaw-2848	942	4	transferability	transferability	NOUN
taxlaw-2848	942	5	is	be	AUX
taxlaw-2848	942	6	built	build	VERB
taxlaw-2848	942	7	into	into	ADP
taxlaw-2848	942	8	the	the	DET
taxlaw-2848	942	9	structure	structure	NOUN
taxlaw-2848	942	10	of	of	ADP
taxlaw-2848	942	11	the	the	DET
taxlaw-2848	942	12	system	system	NOUN
taxlaw-2848	942	13	,	,	PUNCT
taxlaw-2848	942	14	it	it	PRON
taxlaw-2848	942	15	may	may	AUX
taxlaw-2848	942	16	not	not	PART
taxlaw-2848	942	17	be	be	AUX
taxlaw-2848	942	18	desirable	desirable	ADJ
taxlaw-2848	942	19	to	to	PART
taxlaw-2848	942	20	try	try	VERB
taxlaw-2848	942	21	to	to	PART
taxlaw-2848	942	22	retain	retain	VERB
taxlaw-2848	942	23	the	the	DET
taxlaw-2848	942	24	current	current	ADJ
taxlaw-2848	942	25	rules	rule	NOUN
taxlaw-2848	942	26	against	against	ADP
taxlaw-2848	942	27	loss	loss	NOUN
taxlaw-2848	942	28	transfers	transfer	NOUN
taxlaw-2848	942	29	.	.	PUNCT
taxlaw-2848	943	1	in	in	ADP
taxlaw-2848	943	2	short	short	ADJ
taxlaw-2848	943	3	,	,	PUNCT
taxlaw-2848	943	4	one	one	NUM
taxlaw-2848	943	5	of	of	ADP
taxlaw-2848	943	6	the	the	DET
taxlaw-2848	943	7	major	major	ADJ
taxlaw-2848	943	8	simplification	simplification	NOUN
taxlaw-2848	943	9	benefits	benefit	NOUN
taxlaw-2848	943	10	of	of	ADP
taxlaw-2848	943	11	the	the	DET
taxlaw-2848	943	12	brady	brady	PROPN
taxlaw-2848	943	13	plan	plan	NOUN
taxlaw-2848	943	14	(	(	PUNCT
taxlaw-2848	943	15	if	if	SCONJ
taxlaw-2848	943	16	amended	amend	VERB
taxlaw-2848	943	17	to	to	ADP
taxlaw-2848	943	18	consistently	consistently	ADV
taxlaw-2848	943	19	tax	tax	NOUN
taxlaw-2848	943	20	consumption	consumption	NOUN
taxlaw-2848	943	21	)	)	PUNCT
taxlaw-2848	943	22	would	would	AUX
taxlaw-2848	943	23	be	be	AUX
taxlaw-2848	943	24	to	to	PART
taxlaw-2848	943	25	revise	revise	VERB
taxlaw-2848	943	26	and	and	CCONJ
taxlaw-2848	943	27	repeal	repeal	VERB
taxlaw-2848	943	28	most	most	ADJ
taxlaw-2848	943	29	of	of	ADP
taxlaw-2848	943	30	the	the	DET
taxlaw-2848	943	31	provisions	provision	NOUN
taxlaw-2848	943	32	governing	govern	VERB
taxlaw-2848	943	33	major	major	ADJ
taxlaw-2848	943	34	corporate	corporate	ADJ
taxlaw-2848	943	35	transactions	transaction	NOUN
taxlaw-2848	943	36	.	.	PUNCT
taxlaw-2848	944	1	(	(	PUNCT
taxlaw-2848	944	2	and	and	CCONJ
taxlaw-2848	944	3	if	if	SCONJ
taxlaw-2848	944	4	the	the	DET
taxlaw-2848	944	5	pass	pass	VERB
taxlaw-2848	944	6	-	-	PUNCT
taxlaw-2848	944	7	through	through	ADP
taxlaw-2848	944	8	regimes	regime	NOUN
taxlaw-2848	944	9	are	be	AUX
taxlaw-2848	944	10	repealed	repeal	VERB
taxlaw-2848	944	11	,	,	PUNCT
taxlaw-2848	944	12	the	the	DET
taxlaw-2848	944	13	brady	brady	PROPN
taxlaw-2848	944	14	plan	plan	NOUN
taxlaw-2848	944	15	could	could	AUX
taxlaw-2848	944	16	eliminate	eliminate	VERB
taxlaw-2848	944	17	those	those	DET
taxlaw-2848	944	18	rules	rule	NOUN
taxlaw-2848	944	19	as	as	ADV
taxlaw-2848	944	20	well	well	ADV
taxlaw-2848	944	21	.	.	PUNCT
taxlaw-2848	944	22	)	)	PUNCT
taxlaw-2848	945	1	these	these	DET
taxlaw-2848	945	2	rules	rule	NOUN
taxlaw-2848	945	3	are	be	AUX
taxlaw-2848	945	4	not	not	PART
taxlaw-2848	945	5	mentioned	mention	VERB
taxlaw-2848	945	6	in	in	ADP
taxlaw-2848	945	7	the	the	DET
taxlaw-2848	945	8	current	current	ADJ
taxlaw-2848	945	9	draft	draft	NOUN
taxlaw-2848	945	10	plan	plan	NOUN
taxlaw-2848	945	11	.	.	PUNCT
taxlaw-2848	946	1	as	as	SCONJ
taxlaw-2848	946	2	the	the	DET
taxlaw-2848	946	3	plan	plan	NOUN
taxlaw-2848	946	4	progresses	progress	VERB
taxlaw-2848	946	5	,	,	PUNCT
taxlaw-2848	946	6	this	this	DET
taxlaw-2848	946	7	simplification	simplification	NOUN
taxlaw-2848	946	8	opportunity	opportunity	NOUN
taxlaw-2848	946	9	should	should	AUX
taxlaw-2848	946	10	be	be	AUX
taxlaw-2848	946	11	taken	take	VERB
taxlaw-2848	946	12	.	.	PUNCT
taxlaw-2848	947	1	f.	f.	PROPN
taxlaw-2848	947	2	deferral	deferral	PROPN
taxlaw-2848	947	3	the	the	DET
taxlaw-2848	947	4	brady	brady	PROPN
taxlaw-2848	947	5	plan	plan	NOUN
taxlaw-2848	947	6	taxes	taxis	NOUN
taxlaw-2848	947	7	dividends	dividend	NOUN
taxlaw-2848	947	8	,	,	PUNCT
taxlaw-2848	947	9	interest	interest	NOUN
taxlaw-2848	947	10	,	,	PUNCT
taxlaw-2848	947	11	and	and	CCONJ
taxlaw-2848	947	12	capital	capital	NOUN
taxlaw-2848	947	13	gains	gain	NOUN
taxlaw-2848	947	14	received	receive	VERB
taxlaw-2848	947	15	by	by	ADP
taxlaw-2848	947	16	individuals	individual	NOUN
taxlaw-2848	947	17	at	at	ADP
taxlaw-2848	947	18	a	a	DET
taxlaw-2848	947	19	rate	rate	NOUN
taxlaw-2848	947	20	equal	equal	ADJ
taxlaw-2848	947	21	to	to	ADP
taxlaw-2848	947	22	half	half	NOUN
taxlaw-2848	947	23	of	of	ADP
taxlaw-2848	947	24	the	the	DET
taxlaw-2848	947	25	tax	tax	NOUN
taxlaw-2848	947	26	rate	rate	NOUN
taxlaw-2848	947	27	applicable	applicable	ADJ
taxlaw-2848	947	28	to	to	ADP
taxlaw-2848	947	29	other	other	ADJ
taxlaw-2848	947	30	income	income	NOUN
taxlaw-2848	947	31	.	.	PUNCT
taxlaw-2848	948	1	i	i	PRON
taxlaw-2848	948	2	assume	assume	VERB
taxlaw-2848	948	3	,	,	PUNCT
taxlaw-2848	948	4	although	although	SCONJ
taxlaw-2848	948	5	the	the	DET
taxlaw-2848	948	6	plan	plan	NOUN
taxlaw-2848	948	7	is	be	AUX
taxlaw-2848	948	8	silent	silent	ADJ
taxlaw-2848	948	9	,	,	PUNCT
taxlaw-2848	948	10	that	that	SCONJ
taxlaw-2848	948	11	the	the	DET
taxlaw-2848	948	12	reduced	reduced	ADJ
taxlaw-2848	948	13	rate	rate	NOUN
taxlaw-2848	948	14	also	also	ADV
taxlaw-2848	948	15	applies	apply	VERB
taxlaw-2848	948	16	to	to	ADP
taxlaw-2848	948	17	flows	flow	NOUN
taxlaw-2848	948	18	from	from	ADP
taxlaw-2848	948	19	similar	similar	ADJ
taxlaw-2848	948	20	investments	investment	NOUN
taxlaw-2848	948	21	,	,	PUNCT
taxlaw-2848	948	22	such	such	ADJ
taxlaw-2848	948	23	as	as	ADP
taxlaw-2848	948	24	from	from	ADP
taxlaw-2848	948	25	futures	future	NOUN
taxlaw-2848	948	26	and	and	CCONJ
taxlaw-2848	948	27	forward	forward	ADJ
taxlaw-2848	948	28	contracts	contract	NOUN
taxlaw-2848	948	29	,	,	PUNCT
taxlaw-2848	948	30	swaps	swap	NOUN
taxlaw-2848	948	31	,	,	PUNCT
taxlaw-2848	948	32	options	option	NOUN
taxlaw-2848	948	33	,	,	PUNCT
taxlaw-2848	948	34	and	and	CCONJ
taxlaw-2848	948	35	other	other	ADJ
taxlaw-2848	948	36	financial	financial	ADJ
taxlaw-2848	948	37	instruments	instrument	NOUN
taxlaw-2848	948	38	as	as	ADV
taxlaw-2848	948	39	well	well	ADV
taxlaw-2848	948	40	as	as	ADP
taxlaw-2848	948	41	non	non	ADJ
taxlaw-2848	948	42	-	-	ADJ
taxlaw-2848	948	43	business	business	ADJ
taxlaw-2848	948	44	investments	investment	NOUN
taxlaw-2848	948	45	in	in	ADP
taxlaw-2848	948	46	property	property	NOUN
taxlaw-2848	948	47	such	such	ADJ
taxlaw-2848	948	48	as	as	ADP
taxlaw-2848	948	49	speculation	speculation	NOUN
taxlaw-2848	948	50	in	in	ADP
taxlaw-2848	948	51	land	land	NOUN
taxlaw-2848	948	52	,	,	PUNCT
taxlaw-2848	948	53	minerals	mineral	NOUN
taxlaw-2848	948	54	,	,	PUNCT
taxlaw-2848	948	55	and	and	CCONJ
taxlaw-2848	948	56	collectibles	collectible	NOUN
taxlaw-2848	948	57	.	.	PUNCT
taxlaw-2848	949	1	combining	combine	VERB
taxlaw-2848	949	2	this	this	DET
taxlaw-2848	949	3	tax	tax	NOUN
taxlaw-2848	949	4	on	on	ADP
taxlaw-2848	949	5	capital	capital	NOUN
taxlaw-2848	949	6	income	income	NOUN
taxlaw-2848	949	7	with	with	ADP
taxlaw-2848	949	8	a	a	DET
taxlaw-2848	949	9	cash	cash	NOUN
taxlaw-2848	949	10	-	-	PUNCT
taxlaw-2848	949	11	flow	flow	NOUN
taxlaw-2848	949	12	business	business	NOUN
taxlaw-2848	949	13	-	-	PUNCT
taxlaw-2848	949	14	level	level	NOUN
taxlaw-2848	949	15	tax	tax	NOUN
taxlaw-2848	949	16	may	may	AUX
taxlaw-2848	949	17	be	be	AUX
taxlaw-2848	949	18	challenging	challenge	VERB
taxlaw-2848	949	19	.	.	PUNCT
taxlaw-2848	950	1	the	the	DET
taxlaw-2848	950	2	reason	reason	NOUN
taxlaw-2848	950	3	is	be	AUX
taxlaw-2848	950	4	that	that	SCONJ
taxlaw-2848	950	5	capital	capital	NOUN
taxlaw-2848	950	6	investments	investment	NOUN
taxlaw-2848	950	7	at	at	ADP
taxlaw-2848	950	8	the	the	DET
taxlaw-2848	950	9	business	business	NOUN
taxlaw-2848	950	10	level	level	NOUN
taxlaw-2848	950	11	bear	bear	VERB
taxlaw-2848	950	12	no	no	DET
taxlaw-2848	950	13	tax	tax	NOUN
taxlaw-2848	950	14	(	(	PUNCT
taxlaw-2848	950	15	because	because	SCONJ
taxlaw-2848	950	16	of	of	ADP
taxlaw-2848	950	17	the	the	DET
taxlaw-2848	950	18	cash	cash	NOUN
taxlaw-2848	950	19	flow	flow	NOUN
taxlaw-2848	950	20	2017	2017	NUM
taxlaw-2848	950	21	]	]	PUNCT
taxlaw-2848	950	22	a	a	DET
taxlaw-2848	950	23	guide	guide	NOUN
taxlaw-2848	950	24	to	to	ADP
taxlaw-2848	950	25	the	the	DET
taxlaw-2848	950	26	gop	gop	PROPN
taxlaw-2848	950	27	tax	tax	NOUN
taxlaw-2848	950	28	plan	plan	NOUN
taxlaw-2848	950	29	221	221	NUM
taxlaw-2848	950	30	system	system	NOUN
taxlaw-2848	950	31	)	)	PUNCT
taxlaw-2848	950	32	.	.	PUNCT
taxlaw-2848	951	1	as	as	ADP
taxlaw-2848	951	2	a	a	DET
taxlaw-2848	951	3	result	result	NOUN
taxlaw-2848	951	4	,	,	PUNCT
taxlaw-2848	951	5	funds	fund	NOUN
taxlaw-2848	951	6	can	can	AUX
taxlaw-2848	951	7	be	be	AUX
taxlaw-2848	951	8	retained	retain	VERB
taxlaw-2848	951	9	at	at	ADP
taxlaw-2848	951	10	the	the	DET
taxlaw-2848	951	11	business	business	NOUN
taxlaw-2848	951	12	level	level	NOUN
taxlaw-2848	951	13	until	until	ADP
taxlaw-2848	951	14	needed	need	VERB
taxlaw-2848	951	15	for	for	ADP
taxlaw-2848	951	16	consumption	consumption	NOUN
taxlaw-2848	951	17	,	,	PUNCT
taxlaw-2848	951	18	at	at	ADP
taxlaw-2848	951	19	which	which	DET
taxlaw-2848	951	20	point	point	NOUN
taxlaw-2848	951	21	they	they	PRON
taxlaw-2848	951	22	would	would	AUX
taxlaw-2848	951	23	be	be	AUX
taxlaw-2848	951	24	withdrawn	withdraw	VERB
taxlaw-2848	951	25	and	and	CCONJ
taxlaw-2848	951	26	taxed	tax	VERB
taxlaw-2848	951	27	.	.	PUNCT
taxlaw-2848	952	1	the	the	DET
taxlaw-2848	952	2	effect	effect	NOUN
taxlaw-2848	952	3	is	be	AUX
taxlaw-2848	952	4	elective	elective	ADJ
taxlaw-2848	952	5	deferral	deferral	NOUN
taxlaw-2848	952	6	of	of	ADP
taxlaw-2848	952	7	capital	capital	NOUN
taxlaw-2848	952	8	income	income	NOUN
taxlaw-2848	952	9	,	,	PUNCT
taxlaw-2848	952	10	allowing	allow	VERB
taxlaw-2848	952	11	capital	capital	NOUN
taxlaw-2848	952	12	income	income	NOUN
taxlaw-2848	952	13	to	to	PART
taxlaw-2848	952	14	grow	grow	VERB
taxlaw-2848	952	15	tax	tax	NOUN
taxlaw-2848	952	16	free	free	ADJ
taxlaw-2848	952	17	during	during	ADP
taxlaw-2848	952	18	the	the	DET
taxlaw-2848	952	19	period	period	NOUN
taxlaw-2848	952	20	of	of	ADP
taxlaw-2848	952	21	deferral	deferral	NOUN
taxlaw-2848	952	22	.	.	PUNCT
taxlaw-2848	953	1	the	the	DET
taxlaw-2848	953	2	bush	bush	PROPN
taxlaw-2848	953	3	tax	tax	PROPN
taxlaw-2848	953	4	commission	commission	PROPN
taxlaw-2848	953	5	’s	’s	PART
taxlaw-2848	953	6	growth	growth	NOUN
taxlaw-2848	953	7	and	and	CCONJ
taxlaw-2848	953	8	investment	investment	NOUN
taxlaw-2848	953	9	plan	plan	NOUN
taxlaw-2848	953	10	had	have	VERB
taxlaw-2848	953	11	the	the	DET
taxlaw-2848	953	12	same	same	ADJ
taxlaw-2848	953	13	problem	problem	NOUN
taxlaw-2848	953	14	.	.	PUNCT
taxlaw-2848	954	1	they	they	PRON
taxlaw-2848	954	2	suggested	suggest	VERB
taxlaw-2848	954	3	that	that	SCONJ
taxlaw-2848	954	4	one	one	NUM
taxlaw-2848	954	5	or	or	CCONJ
taxlaw-2848	954	6	more	more	ADJ
taxlaw-2848	954	7	of	of	ADP
taxlaw-2848	954	8	current	current	ADJ
taxlaw-2848	954	9	law	law	NOUN
taxlaw-2848	954	10	’s	’s	PART
taxlaw-2848	954	11	anti	anti	ADJ
taxlaw-2848	954	12	-	-	ADJ
taxlaw-2848	954	13	deferral	deferral	ADJ
taxlaw-2848	954	14	regimes	regime	NOUN
taxlaw-2848	954	15	would	would	AUX
taxlaw-2848	954	16	be	be	AUX
taxlaw-2848	954	17	needed	need	VERB
taxlaw-2848	954	18	,	,	PUNCT
taxlaw-2848	954	19	but	but	CCONJ
taxlaw-2848	954	20	provided	provide	VERB
taxlaw-2848	954	21	no	no	DET
taxlaw-2848	954	22	details	detail	NOUN
taxlaw-2848	954	23	on	on	ADP
taxlaw-2848	954	24	how	how	SCONJ
taxlaw-2848	954	25	such	such	DET
taxlaw-2848	954	26	a	a	DET
taxlaw-2848	954	27	system	system	NOUN
taxlaw-2848	954	28	would	would	AUX
taxlaw-2848	954	29	work	work	VERB
taxlaw-2848	954	30	.	.	PUNCT
taxlaw-2848	955	1	a	a	DET
taxlaw-2848	955	2	serious	serious	ADJ
taxlaw-2848	955	3	problem	problem	NOUN
taxlaw-2848	955	4	with	with	ADP
taxlaw-2848	955	5	applying	apply	VERB
taxlaw-2848	955	6	these	these	DET
taxlaw-2848	955	7	regimes	regime	NOUN
taxlaw-2848	955	8	is	be	AUX
taxlaw-2848	955	9	that	that	SCONJ
taxlaw-2848	955	10	they	they	PRON
taxlaw-2848	955	11	will	will	AUX
taxlaw-2848	955	12	not	not	PART
taxlaw-2848	955	13	be	be	AUX
taxlaw-2848	955	14	able	able	ADJ
taxlaw-2848	955	15	to	to	PART
taxlaw-2848	955	16	apply	apply	VERB
taxlaw-2848	955	17	to	to	ADP
taxlaw-2848	955	18	funds	fund	NOUN
taxlaw-2848	955	19	that	that	PRON
taxlaw-2848	955	20	are	be	AUX
taxlaw-2848	955	21	genuinely	genuinely	ADV
taxlaw-2848	955	22	invested	invest	VERB
taxlaw-2848	955	23	in	in	ADP
taxlaw-2848	955	24	a	a	DET
taxlaw-2848	955	25	business	business	NOUN
taxlaw-2848	955	26	.	.	PUNCT
taxlaw-2848	956	1	they	they	PRON
taxlaw-2848	956	2	try	try	VERB
taxlaw-2848	956	3	to	to	PART
taxlaw-2848	956	4	find	find	VERB
taxlaw-2848	956	5	“	"	PUNCT
taxlaw-2848	956	6	sham	sham	ADJ
taxlaw-2848	956	7	”	"	PUNCT
taxlaw-2848	956	8	investments	investment	NOUN
taxlaw-2848	956	9	,	,	PUNCT
taxlaw-2848	956	10	or	or	CCONJ
taxlaw-2848	956	11	incorporated	incorporated	ADJ
taxlaw-2848	956	12	pocketbooks	pocketbook	NOUN
taxlaw-2848	956	13	,	,	PUNCT
taxlaw-2848	956	14	where	where	SCONJ
taxlaw-2848	956	15	individuals	individual	NOUN
taxlaw-2848	956	16	use	use	VERB
taxlaw-2848	956	17	shell	shell	NOUN
taxlaw-2848	956	18	corporations	corporation	NOUN
taxlaw-2848	956	19	to	to	PART
taxlaw-2848	956	20	hold	hold	VERB
taxlaw-2848	956	21	funds	fund	NOUN
taxlaw-2848	956	22	and	and	CCONJ
taxlaw-2848	956	23	get	get	VERB
taxlaw-2848	956	24	deferral	deferral	ADJ
taxlaw-2848	956	25	without	without	ADP
taxlaw-2848	956	26	really	really	ADV
taxlaw-2848	956	27	investing	invest	VERB
taxlaw-2848	956	28	in	in	ADP
taxlaw-2848	956	29	active	active	ADJ
taxlaw-2848	956	30	businesses	business	NOUN
taxlaw-2848	956	31	.	.	PUNCT
taxlaw-2848	957	1	in	in	ADP
taxlaw-2848	957	2	the	the	DET
taxlaw-2848	957	3	brady	brady	PROPN
taxlaw-2848	957	4	plan	plan	NOUN
taxlaw-2848	957	5	,	,	PUNCT
taxlaw-2848	957	6	however	however	ADV
taxlaw-2848	957	7	,	,	PUNCT
taxlaw-2848	957	8	the	the	DET
taxlaw-2848	957	9	tax	tax	NOUN
taxlaw-2848	957	10	rate	rate	NOUN
taxlaw-2848	957	11	on	on	ADP
taxlaw-2848	957	12	marginal	marginal	ADJ
taxlaw-2848	957	13	investments	investment	NOUN
taxlaw-2848	957	14	is	be	AUX
taxlaw-2848	957	15	zero	zero	NUM
taxlaw-2848	957	16	,	,	PUNCT
taxlaw-2848	957	17	so	so	CCONJ
taxlaw-2848	957	18	if	if	SCONJ
taxlaw-2848	957	19	funds	fund	NOUN
taxlaw-2848	957	20	are	be	AUX
taxlaw-2848	957	21	genuinely	genuinely	ADV
taxlaw-2848	957	22	invested	invest	VERB
taxlaw-2848	957	23	in	in	ADP
taxlaw-2848	957	24	a	a	DET
taxlaw-2848	957	25	business	business	NOUN
taxlaw-2848	957	26	,	,	PUNCT
taxlaw-2848	957	27	the	the	DET
taxlaw-2848	957	28	marginal	marginal	ADJ
taxlaw-2848	957	29	tax	tax	NOUN
taxlaw-2848	957	30	rate	rate	NOUN
taxlaw-2848	957	31	on	on	ADP
taxlaw-2848	957	32	the	the	DET
taxlaw-2848	957	33	investment	investment	NOUN
taxlaw-2848	957	34	will	will	AUX
taxlaw-2848	957	35	be	be	AUX
taxlaw-2848	957	36	zero	zero	NUM
taxlaw-2848	957	37	.	.	PUNCT
taxlaw-2848	958	1	anti	anti	ADJ
taxlaw-2848	958	2	-	-	ADJ
taxlaw-2848	958	3	abuse	abuse	ADJ
taxlaw-2848	958	4	rules	rule	NOUN
taxlaw-2848	958	5	that	that	PRON
taxlaw-2848	958	6	disallow	disallow	VERB
taxlaw-2848	958	7	the	the	DET
taxlaw-2848	958	8	zero	zero	NUM
taxlaw-2848	958	9	marginal	marginal	ADJ
taxlaw-2848	958	10	rate	rate	NOUN
taxlaw-2848	958	11	would	would	AUX
taxlaw-2848	958	12	be	be	AUX
taxlaw-2848	958	13	contrary	contrary	ADJ
taxlaw-2848	958	14	to	to	ADP
taxlaw-2848	958	15	the	the	DET
taxlaw-2848	958	16	basic	basic	ADJ
taxlaw-2848	958	17	structure	structure	NOUN
taxlaw-2848	958	18	and	and	CCONJ
taxlaw-2848	958	19	intent	intent	NOUN
taxlaw-2848	958	20	of	of	ADP
taxlaw-2848	958	21	the	the	DET
taxlaw-2848	958	22	tax	tax	NOUN
taxlaw-2848	958	23	system	system	NOUN
taxlaw-2848	958	24	.	.	PUNCT
taxlaw-2848	959	1	i	i	PRON
taxlaw-2848	959	2	do	do	AUX
taxlaw-2848	959	3	not	not	PART
taxlaw-2848	959	4	see	see	VERB
taxlaw-2848	959	5	an	an	DET
taxlaw-2848	959	6	easy	easy	ADJ
taxlaw-2848	959	7	solution	solution	NOUN
taxlaw-2848	959	8	to	to	ADP
taxlaw-2848	959	9	this	this	DET
taxlaw-2848	959	10	problem	problem	NOUN
taxlaw-2848	959	11	.	.	PUNCT
taxlaw-2848	960	1	there	there	PRON
taxlaw-2848	960	2	is	be	VERB
taxlaw-2848	960	3	a	a	DET
taxlaw-2848	960	4	basic	basic	ADJ
taxlaw-2848	960	5	conflict	conflict	NOUN
taxlaw-2848	960	6	in	in	ADP
taxlaw-2848	960	7	the	the	DET
taxlaw-2848	960	8	plan	plan	NOUN
taxlaw-2848	960	9	between	between	ADP
taxlaw-2848	960	10	having	have	VERB
taxlaw-2848	960	11	a	a	DET
taxlaw-2848	960	12	cash	cash	NOUN
taxlaw-2848	960	13	-	-	PUNCT
taxlaw-2848	960	14	flow	flow	NOUN
taxlaw-2848	960	15	tax	tax	NOUN
taxlaw-2848	960	16	at	at	ADP
taxlaw-2848	960	17	the	the	DET
taxlaw-2848	960	18	business	business	NOUN
taxlaw-2848	960	19	level	level	NOUN
taxlaw-2848	960	20	and	and	CCONJ
taxlaw-2848	960	21	a	a	DET
taxlaw-2848	960	22	tax	tax	NOUN
taxlaw-2848	960	23	on	on	ADP
taxlaw-2848	960	24	capital	capital	NOUN
taxlaw-2848	960	25	income	income	NOUN
taxlaw-2848	960	26	at	at	ADP
taxlaw-2848	960	27	the	the	DET
taxlaw-2848	960	28	individual	individual	ADJ
taxlaw-2848	960	29	level	level	NOUN
taxlaw-2848	960	30	.	.	PUNCT
taxlaw-2848	961	1	the	the	DET
taxlaw-2848	961	2	following	follow	VERB
taxlaw-2848	961	3	approaches	approach	NOUN
taxlaw-2848	961	4	might	might	AUX
taxlaw-2848	961	5	reduce	reduce	VERB
taxlaw-2848	961	6	the	the	DET
taxlaw-2848	961	7	problem	problem	NOUN
taxlaw-2848	961	8	it	it	PRON
taxlaw-2848	961	9	to	to	ADP
taxlaw-2848	961	10	some	some	DET
taxlaw-2848	961	11	extent	extent	NOUN
taxlaw-2848	961	12	:	:	PUNCT
taxlaw-2848	961	13	•	•	NOUN
taxlaw-2848	961	14	eliminate	eliminate	VERB
taxlaw-2848	961	15	stepped	step	VERB
taxlaw-2848	961	16	-	-	PUNCT
taxlaw-2848	961	17	up	up	ADP
taxlaw-2848	961	18	basis	basis	NOUN
taxlaw-2848	961	19	at	at	ADP
taxlaw-2848	961	20	death	death	NOUN
taxlaw-2848	961	21	.	.	PUNCT
taxlaw-2848	962	1	the	the	DET
taxlaw-2848	962	2	plan	plan	NOUN
taxlaw-2848	962	3	repeals	repeal	VERB
taxlaw-2848	962	4	the	the	DET
taxlaw-2848	962	5	estate	estate	NOUN
taxlaw-2848	962	6	tax	tax	NOUN
taxlaw-2848	962	7	but	but	CCONJ
taxlaw-2848	962	8	does	do	AUX
taxlaw-2848	962	9	not	not	PART
taxlaw-2848	962	10	mention	mention	VERB
taxlaw-2848	962	11	stepped	step	VERB
taxlaw-2848	962	12	-	-	PUNCT
taxlaw-2848	962	13	up	up	ADP
taxlaw-2848	962	14	basis	basis	NOUN
taxlaw-2848	962	15	at	at	ADP
taxlaw-2848	962	16	death	death	NOUN
taxlaw-2848	962	17	.	.	PUNCT
taxlaw-2848	963	1	proposals	proposal	NOUN
taxlaw-2848	963	2	to	to	PART
taxlaw-2848	963	3	repeal	repeal	VERB
taxlaw-2848	963	4	the	the	DET
taxlaw-2848	963	5	estate	estate	NOUN
taxlaw-2848	963	6	tax	tax	NOUN
taxlaw-2848	963	7	are	be	AUX
taxlaw-2848	963	8	often	often	ADV
taxlaw-2848	963	9	accompanied	accompany	VERB
taxlaw-2848	963	10	by	by	ADP
taxlaw-2848	963	11	repeal	repeal	NOUN
taxlaw-2848	963	12	of	of	ADP
taxlaw-2848	963	13	stepped	step	VERB
taxlaw-2848	963	14	-	-	PUNCT
taxlaw-2848	963	15	up	up	ADP
taxlaw-2848	963	16	basis	basis	NOUN
taxlaw-2848	963	17	at	at	ADP
taxlaw-2848	963	18	death	death	NOUN
taxlaw-2848	963	19	.	.	PUNCT
taxlaw-2848	964	1	getting	getting	AUX
taxlaw-2848	964	2	rid	rid	VERB
taxlaw-2848	964	3	of	of	ADP
taxlaw-2848	964	4	stepped	step	VERB
taxlaw-2848	964	5	up	up	ADP
taxlaw-2848	964	6	basis	basis	NOUN
taxlaw-2848	964	7	at	at	ADP
taxlaw-2848	964	8	death	death	NOUN
taxlaw-2848	964	9	reduces	reduce	VERB
taxlaw-2848	964	10	the	the	DET
taxlaw-2848	964	11	advantage	advantage	NOUN
taxlaw-2848	964	12	of	of	ADP
taxlaw-2848	964	13	deferral	deferral	NOUN
taxlaw-2848	964	14	.	.	PUNCT
taxlaw-2848	965	1	•	•	NUM
taxlaw-2848	965	2	lower	low	ADJ
taxlaw-2848	965	3	the	the	DET
taxlaw-2848	965	4	tax	tax	NOUN
taxlaw-2848	965	5	rate	rate	NOUN
taxlaw-2848	965	6	on	on	ADP
taxlaw-2848	965	7	capital	capital	NOUN
taxlaw-2848	965	8	income	income	NOUN
taxlaw-2848	965	9	even	even	ADV
taxlaw-2848	965	10	further	far	ADV
taxlaw-2848	965	11	.	.	PUNCT
taxlaw-2848	966	1	the	the	DET
taxlaw-2848	966	2	current	current	ADJ
taxlaw-2848	966	3	plan	plan	NOUN
taxlaw-2848	966	4	imposes	impose	VERB
taxlaw-2848	966	5	a	a	DET
taxlaw-2848	966	6	top	top	ADJ
taxlaw-2848	966	7	tax	tax	NOUN
taxlaw-2848	966	8	rate	rate	NOUN
taxlaw-2848	966	9	of	of	ADP
taxlaw-2848	966	10	16.5	16.5	NUM
taxlaw-2848	966	11	%	%	NOUN
taxlaw-2848	966	12	on	on	ADP
taxlaw-2848	966	13	capital	capital	NOUN
taxlaw-2848	966	14	income	income	NOUN
taxlaw-2848	966	15	.	.	PUNCT
taxlaw-2848	967	1	if	if	SCONJ
taxlaw-2848	967	2	the	the	DET
taxlaw-2848	967	3	rate	rate	NOUN
taxlaw-2848	967	4	is	be	AUX
taxlaw-2848	967	5	even	even	ADV
taxlaw-2848	967	6	lower	low	ADJ
taxlaw-2848	967	7	,	,	PUNCT
taxlaw-2848	967	8	the	the	DET
taxlaw-2848	967	9	incentive	incentive	NOUN
taxlaw-2848	967	10	to	to	PART
taxlaw-2848	967	11	plan	plan	VERB
taxlaw-2848	967	12	to	to	PART
taxlaw-2848	967	13	get	get	VERB
taxlaw-2848	967	14	deferral	deferral	ADJ
taxlaw-2848	967	15	correspondingly	correspondingly	ADV
taxlaw-2848	967	16	goes	go	VERB
taxlaw-2848	967	17	down	down	ADP
taxlaw-2848	967	18	.	.	PUNCT
taxlaw-2848	968	1	(	(	PUNCT
taxlaw-2848	968	2	to	to	PART
taxlaw-2848	968	3	retain	retain	VERB
taxlaw-2848	968	4	progressivity	progressivity	NOUN
taxlaw-2848	968	5	,	,	PUNCT
taxlaw-2848	968	6	other	other	ADJ
taxlaw-2848	968	7	rates	rate	NOUN
taxlaw-2848	968	8	would	would	AUX
taxlaw-2848	968	9	have	have	VERB
taxlaw-2848	968	10	to	to	PART
taxlaw-2848	968	11	be	be	AUX
taxlaw-2848	968	12	adjusted	adjust	VERB
taxlaw-2848	968	13	.	.	PUNCT
taxlaw-2848	968	14	)	)	PUNCT
taxlaw-2848	969	1	•	•	X
taxlaw-2848	969	2	impose	impose	VERB
taxlaw-2848	969	3	a	a	DET
taxlaw-2848	969	4	mark	mark	NOUN
taxlaw-2848	969	5	-	-	PUNCT
taxlaw-2848	969	6	to	to	ADP
taxlaw-2848	969	7	-	-	PUNCT
taxlaw-2848	969	8	market	market	NOUN
taxlaw-2848	969	9	regime	regime	NOUN
taxlaw-2848	969	10	for	for	ADP
taxlaw-2848	969	11	publicly	publicly	ADV
taxlaw-2848	969	12	-	-	PUNCT
taxlaw-2848	969	13	traded	trade	VERB
taxlaw-2848	969	14	securities	security	NOUN
taxlaw-2848	969	15	at	at	ADP
taxlaw-2848	969	16	a	a	DET
taxlaw-2848	969	17	low	low	ADJ
taxlaw-2848	969	18	tax	tax	NOUN
taxlaw-2848	969	19	rate	rate	NOUN
taxlaw-2848	969	20	.	.	PUNCT
taxlaw-2848	970	1	•	•	NUM
taxlaw-2848	970	2	instead	instead	ADV
taxlaw-2848	970	3	of	of	ADP
taxlaw-2848	970	4	a	a	DET
taxlaw-2848	970	5	mark	mark	NOUN
taxlaw-2848	970	6	-	-	PUNCT
taxlaw-2848	970	7	to	to	ADP
taxlaw-2848	970	8	-	-	PUNCT
taxlaw-2848	970	9	market	market	NOUN
taxlaw-2848	970	10	regime	regime	NOUN
taxlaw-2848	970	11	,	,	PUNCT
taxlaw-2848	970	12	impose	impose	VERB
taxlaw-2848	970	13	a	a	DET
taxlaw-2848	970	14	regime	regime	NOUN
taxlaw-2848	970	15	that	that	PRON
taxlaw-2848	970	16	is	be	AUX
taxlaw-2848	970	17	economically	economically	ADV
taxlaw-2848	970	18	equivalent	equivalent	ADJ
taxlaw-2848	970	19	to	to	ADP
taxlaw-2848	970	20	a	a	DET
taxlaw-2848	970	21	mark	mark	VERB
taxlaw-2848	970	22	-	-	PUNCT
taxlaw-2848	970	23	to	to	ADP
taxlaw-2848	970	24	-	-	PUNCT
taxlaw-2848	970	25	market	market	NOUN
taxlaw-2848	970	26	regime	regime	NOUN
taxlaw-2848	970	27	,	,	PUNCT
taxlaw-2848	970	28	such	such	ADJ
taxlaw-2848	970	29	as	as	ADP
taxlaw-2848	970	30	a	a	DET
taxlaw-2848	970	31	system	system	NOUN
taxlaw-2848	970	32	that	that	PRON
taxlaw-2848	970	33	imputes	impute	VERB
taxlaw-2848	970	34	income	income	NOUN
taxlaw-2848	970	35	based	base	VERB
taxlaw-2848	970	36	on	on	ADP
taxlaw-2848	970	37	an	an	DET
taxlaw-2848	970	38	assumed	assumed	ADJ
taxlaw-2848	970	39	return	return	NOUN
taxlaw-2848	970	40	.	.	PUNCT
taxlaw-2848	971	1	the	the	DET
taxlaw-2848	971	2	only	only	ADJ
taxlaw-2848	971	3	one	one	NUM
taxlaw-2848	971	4	of	of	ADP
taxlaw-2848	971	5	these	these	DET
taxlaw-2848	971	6	solutions	solution	NOUN
taxlaw-2848	971	7	that	that	PRON
taxlaw-2848	971	8	really	really	ADV
taxlaw-2848	971	9	solves	solve	VERB
taxlaw-2848	971	10	the	the	DET
taxlaw-2848	971	11	problem	problem	NOUN
taxlaw-2848	971	12	is	be	AUX
taxlaw-2848	971	13	a	a	DET
taxlaw-2848	971	14	mark	mark	NOUN
taxlaw-2848	971	15	-	-	PUNCT
taxlaw-2848	971	16	to	to	ADP
taxlaw-2848	971	17	-	-	PUNCT
taxlaw-2848	971	18	market	market	NOUN
taxlaw-2848	971	19	regime	regime	NOUN
taxlaw-2848	971	20	or	or	CCONJ
taxlaw-2848	971	21	an	an	DET
taxlaw-2848	971	22	equivalent	equivalent	NOUN
taxlaw-2848	971	23	.	.	PUNCT
taxlaw-2848	972	1	if	if	SCONJ
taxlaw-2848	972	2	such	such	DET
taxlaw-2848	972	3	a	a	DET
taxlaw-2848	972	4	system	system	NOUN
taxlaw-2848	972	5	is	be	AUX
taxlaw-2848	972	6	not	not	PART
taxlaw-2848	972	7	feasible	feasible	ADJ
taxlaw-2848	972	8	,	,	PUNCT
taxlaw-2848	972	9	the	the	DET
taxlaw-2848	972	10	best	good	ADJ
taxlaw-2848	972	11	alternative	alternative	NOUN
taxlaw-2848	972	12	might	might	AUX
taxlaw-2848	972	13	be	be	AUX
taxlaw-2848	972	14	to	to	PART
taxlaw-2848	972	15	abandon	abandon	VERB
taxlaw-2848	972	16	the	the	DET
taxlaw-2848	972	17	tax	tax	NOUN
taxlaw-2848	972	18	on	on	ADP
taxlaw-2848	972	19	capital	capital	NOUN
taxlaw-2848	972	20	income	income	NOUN
taxlaw-2848	972	21	at	at	ADP
taxlaw-2848	972	22	the	the	DET
taxlaw-2848	972	23	individual	individual	ADJ
taxlaw-2848	972	24	level	level	NOUN
taxlaw-2848	972	25	and	and	CCONJ
taxlaw-2848	972	26	instead	instead	ADV
taxlaw-2848	972	27	adopt	adopt	VERB
taxlaw-2848	972	28	a	a	DET
taxlaw-2848	972	29	pure	pure	ADJ
taxlaw-2848	972	30	x	x	NOUN
taxlaw-2848	972	31	-	-	NOUN
taxlaw-2848	972	32	tax	tax	NOUN
taxlaw-2848	972	33	.	.	PUNCT
taxlaw-2848	973	1	the	the	DET
taxlaw-2848	973	2	bush	bush	PROPN
taxlaw-2848	973	3	commission	commission	PROPN
taxlaw-2848	973	4	studied	study	VERB
taxlaw-2848	973	5	(	(	PUNCT
taxlaw-2848	973	6	but	but	CCONJ
taxlaw-2848	973	7	did	do	AUX
taxlaw-2848	973	8	not	not	PART
taxlaw-2848	973	9	propose	propose	VERB
taxlaw-2848	973	10	)	)	PUNCT
taxlaw-2848	973	11	a	a	DET
taxlaw-2848	973	12	pure	pure	ADJ
taxlaw-2848	973	13	x	x	NOUN
taxlaw-2848	973	14	-	-	NOUN
taxlaw-2848	973	15	tax	tax	NOUN
taxlaw-2848	973	16	.	.	PUNCT
taxlaw-2848	974	1	they	they	PRON
taxlaw-2848	974	2	222	222	NUM
taxlaw-2848	974	3	columbia	columbia	PROPN
taxlaw-2848	974	4	journal	journal	PROPN
taxlaw-2848	974	5	of	of	ADP
taxlaw-2848	974	6	tax	tax	NOUN
taxlaw-2848	974	7	law	law	NOUN
taxlaw-2848	974	8	[	[	X
taxlaw-2848	974	9	vol.8:171	vol.8:171	PROPN
taxlaw-2848	974	10	showed	show	VERB
taxlaw-2848	974	11	that	that	SCONJ
taxlaw-2848	974	12	a	a	DET
taxlaw-2848	974	13	pure	pure	ADJ
taxlaw-2848	974	14	x	x	NOUN
taxlaw-2848	974	15	-	-	NOUN
taxlaw-2848	974	16	tax	tax	NOUN
taxlaw-2848	974	17	can	can	AUX
taxlaw-2848	974	18	be	be	AUX
taxlaw-2848	974	19	distributionally	distributionally	ADV
taxlaw-2848	974	20	and	and	CCONJ
taxlaw-2848	974	21	revenue	revenue	NOUN
taxlaw-2848	974	22	neutral	neutral	ADJ
taxlaw-2848	974	23	,	,	PUNCT
taxlaw-2848	974	24	so	so	SCONJ
taxlaw-2848	974	25	there	there	PRON
taxlaw-2848	974	26	is	be	VERB
taxlaw-2848	974	27	little	little	ADJ
taxlaw-2848	974	28	need	need	NOUN
taxlaw-2848	974	29	for	for	ADP
taxlaw-2848	974	30	the	the	DET
taxlaw-2848	974	31	additional	additional	ADJ
taxlaw-2848	974	32	tax	tax	NOUN
taxlaw-2848	974	33	on	on	ADP
taxlaw-2848	974	34	capital	capital	NOUN
taxlaw-2848	974	35	at	at	ADP
taxlaw-2848	974	36	the	the	DET
taxlaw-2848	974	37	individual	individual	ADJ
taxlaw-2848	974	38	level	level	NOUN
taxlaw-2848	974	39	.	.	PUNCT
taxlaw-2848	975	1	the	the	DET
taxlaw-2848	975	2	tax	tax	NOUN
taxlaw-2848	975	3	on	on	ADP
taxlaw-2848	975	4	capital	capital	NOUN
taxlaw-2848	975	5	income	income	NOUN
taxlaw-2848	975	6	creates	create	VERB
taxlaw-2848	975	7	terrible	terrible	ADJ
taxlaw-2848	975	8	enforcement	enforcement	NOUN
taxlaw-2848	975	9	problems	problem	NOUN
taxlaw-2848	975	10	and	and	CCONJ
taxlaw-2848	975	11	will	will	AUX
taxlaw-2848	975	12	distort	distort	VERB
taxlaw-2848	975	13	behavior	behavior	NOUN
taxlaw-2848	975	14	as	as	SCONJ
taxlaw-2848	975	15	people	people	NOUN
taxlaw-2848	975	16	seek	seek	VERB
taxlaw-2848	975	17	to	to	PART
taxlaw-2848	975	18	avoid	avoid	VERB
taxlaw-2848	975	19	it	it	PRON
taxlaw-2848	975	20	.	.	PUNCT
taxlaw-2848	976	1	moreover	moreover	ADV
taxlaw-2848	976	2	,	,	PUNCT
taxlaw-2848	976	3	to	to	ADP
taxlaw-2848	976	4	the	the	DET
taxlaw-2848	976	5	extent	extent	NOUN
taxlaw-2848	976	6	it	it	PRON
taxlaw-2848	976	7	can	can	AUX
taxlaw-2848	976	8	be	be	AUX
taxlaw-2848	976	9	enforced	enforce	VERB
taxlaw-2848	976	10	,	,	PUNCT
taxlaw-2848	976	11	it	it	PRON
taxlaw-2848	976	12	is	be	AUX
taxlaw-2848	976	13	inefficient	inefficient	ADJ
taxlaw-2848	976	14	relative	relative	ADJ
taxlaw-2848	976	15	to	to	ADP
taxlaw-2848	976	16	a	a	DET
taxlaw-2848	976	17	pure	pure	ADJ
taxlaw-2848	976	18	consumption	consumption	NOUN
taxlaw-2848	976	19	tax	tax	NOUN
taxlaw-2848	976	20	(	(	PUNCT
taxlaw-2848	976	21	for	for	ADP
taxlaw-2848	976	22	,	,	PUNCT
taxlaw-2848	976	23	apparently	apparently	ADV
taxlaw-2848	976	24	,	,	PUNCT
taxlaw-2848	976	25	no	no	DET
taxlaw-2848	976	26	distributional	distributional	ADJ
taxlaw-2848	976	27	benefit	benefit	NOUN
taxlaw-2848	976	28	)	)	PUNCT
taxlaw-2848	976	29	.	.	PUNCT
taxlaw-2848	977	1	g.	g.	PROPN
taxlaw-2848	977	2	other	other	ADJ
taxlaw-2848	977	3	individual	individual	ADJ
taxlaw-2848	977	4	tax	tax	NOUN
taxlaw-2848	977	5	provisions	provision	NOUN
taxlaw-2848	977	6	the	the	DET
taxlaw-2848	977	7	brady	brady	PROPN
taxlaw-2848	977	8	plan	plan	NOUN
taxlaw-2848	977	9	indicates	indicate	VERB
taxlaw-2848	977	10	that	that	SCONJ
taxlaw-2848	977	11	it	it	PRON
taxlaw-2848	977	12	may	may	AUX
taxlaw-2848	977	13	revise	revise	VERB
taxlaw-2848	977	14	many	many	ADJ
taxlaw-2848	977	15	of	of	ADP
taxlaw-2848	977	16	the	the	DET
taxlaw-2848	977	17	provisions	provision	NOUN
taxlaw-2848	977	18	that	that	PRON
taxlaw-2848	977	19	affect	affect	VERB
taxlaw-2848	977	20	the	the	DET
taxlaw-2848	977	21	tax	tax	NOUN
taxlaw-2848	977	22	liability	liability	NOUN
taxlaw-2848	977	23	of	of	ADP
taxlaw-2848	977	24	individuals	individual	NOUN
taxlaw-2848	977	25	,	,	PUNCT
taxlaw-2848	977	26	including	include	VERB
taxlaw-2848	977	27	the	the	DET
taxlaw-2848	977	28	mortgage	mortgage	NOUN
taxlaw-2848	977	29	interest	interest	NOUN
taxlaw-2848	977	30	deduction	deduction	NOUN
taxlaw-2848	977	31	,	,	PUNCT
taxlaw-2848	977	32	the	the	DET
taxlaw-2848	977	33	charitable	charitable	ADJ
taxlaw-2848	977	34	deduction	deduction	NOUN
taxlaw-2848	977	35	,	,	PUNCT
taxlaw-2848	977	36	the	the	DET
taxlaw-2848	977	37	retirement	retirement	NOUN
taxlaw-2848	977	38	savings	saving	NOUN
taxlaw-2848	977	39	provisions	provision	NOUN
taxlaw-2848	977	40	,	,	PUNCT
taxlaw-2848	977	41	and	and	CCONJ
taxlaw-2848	977	42	the	the	DET
taxlaw-2848	977	43	exclusion	exclusion	NOUN
taxlaw-2848	977	44	of	of	ADP
taxlaw-2848	977	45	employer	employer	NOUN
taxlaw-2848	977	46	provided	provide	VERB
taxlaw-2848	977	47	health	health	NOUN
taxlaw-2848	977	48	insurance	insurance	NOUN
taxlaw-2848	977	49	.	.	PUNCT
taxlaw-2848	978	1	to	to	ADP
taxlaw-2848	978	2	a	a	DET
taxlaw-2848	978	3	great	great	ADJ
taxlaw-2848	978	4	extent	extent	NOUN
taxlaw-2848	978	5	,	,	PUNCT
taxlaw-2848	978	6	the	the	DET
taxlaw-2848	978	7	choices	choice	NOUN
taxlaw-2848	978	8	made	make	VERB
taxlaw-2848	978	9	with	with	ADP
taxlaw-2848	978	10	respect	respect	NOUN
taxlaw-2848	978	11	to	to	ADP
taxlaw-2848	978	12	these	these	DET
taxlaw-2848	978	13	provisions	provision	NOUN
taxlaw-2848	978	14	are	be	AUX
taxlaw-2848	978	15	independent	independent	ADJ
taxlaw-2848	978	16	of	of	ADP
taxlaw-2848	978	17	the	the	DET
taxlaw-2848	978	18	consumption	consumption	NOUN
taxlaw-2848	978	19	tax	tax	NOUN
taxlaw-2848	978	20	structure	structure	NOUN
taxlaw-2848	978	21	of	of	ADP
taxlaw-2848	978	22	the	the	DET
taxlaw-2848	978	23	plan	plan	NOUN
taxlaw-2848	978	24	.	.	PUNCT
taxlaw-2848	979	1	each	each	PRON
taxlaw-2848	979	2	raises	raise	VERB
taxlaw-2848	979	3	complex	complex	ADJ
taxlaw-2848	979	4	issue	issue	NOUN
taxlaw-2848	979	5	that	that	PRON
taxlaw-2848	979	6	may	may	AUX
taxlaw-2848	979	7	have	have	VERB
taxlaw-2848	979	8	large	large	ADJ
taxlaw-2848	979	9	effects	effect	NOUN
taxlaw-2848	979	10	on	on	ADP
taxlaw-2848	979	11	the	the	DET
taxlaw-2848	979	12	relevant	relevant	ADJ
taxlaw-2848	979	13	sectors	sector	NOUN
taxlaw-2848	979	14	of	of	ADP
taxlaw-2848	979	15	the	the	DET
taxlaw-2848	979	16	economy	economy	NOUN
taxlaw-2848	979	17	.	.	PUNCT
taxlaw-2848	980	1	because	because	SCONJ
taxlaw-2848	980	2	the	the	DET
taxlaw-2848	980	3	choices	choice	NOUN
taxlaw-2848	980	4	for	for	ADP
taxlaw-2848	980	5	these	these	DET
taxlaw-2848	980	6	provisions	provision	NOUN
taxlaw-2848	980	7	are	be	AUX
taxlaw-2848	980	8	largely	largely	ADV
taxlaw-2848	980	9	orthogonal	orthogonal	ADJ
taxlaw-2848	980	10	to	to	ADP
taxlaw-2848	980	11	the	the	DET
taxlaw-2848	980	12	structural	structural	ADJ
taxlaw-2848	980	13	issues	issue	NOUN
taxlaw-2848	980	14	raised	raise	VERB
taxlaw-2848	980	15	by	by	ADP
taxlaw-2848	980	16	the	the	DET
taxlaw-2848	980	17	brady	brady	PROPN
taxlaw-2848	980	18	plan	plan	NOUN
taxlaw-2848	980	19	and	and	CCONJ
taxlaw-2848	980	20	because	because	SCONJ
taxlaw-2848	980	21	the	the	DET
taxlaw-2848	980	22	choices	choice	NOUN
taxlaw-2848	980	23	are	be	AUX
taxlaw-2848	980	24	so	so	ADV
taxlaw-2848	980	25	complex	complex	ADJ
taxlaw-2848	980	26	,	,	PUNCT
taxlaw-2848	980	27	i	i	PRON
taxlaw-2848	980	28	do	do	AUX
taxlaw-2848	980	29	not	not	PART
taxlaw-2848	980	30	discuss	discuss	VERB
taxlaw-2848	980	31	these	these	DET
taxlaw-2848	980	32	issues	issue	NOUN
taxlaw-2848	980	33	here	here	ADV
taxlaw-2848	980	34	,	,	PUNCT
taxlaw-2848	980	35	except	except	SCONJ
taxlaw-2848	980	36	for	for	ADP
taxlaw-2848	980	37	following	follow	VERB
taxlaw-2848	980	38	three	three	NUM
taxlaw-2848	980	39	brief	brief	ADJ
taxlaw-2848	980	40	points	point	NOUN
taxlaw-2848	980	41	.	.	PUNCT
taxlaw-2848	981	1	first	first	ADV
taxlaw-2848	981	2	,	,	PUNCT
taxlaw-2848	981	3	if	if	SCONJ
taxlaw-2848	981	4	interest	interest	NOUN
taxlaw-2848	981	5	income	income	NOUN
taxlaw-2848	981	6	is	be	AUX
taxlaw-2848	981	7	taxed	tax	VERB
taxlaw-2848	981	8	at	at	ADP
taxlaw-2848	981	9	the	the	DET
taxlaw-2848	981	10	individual	individual	ADJ
taxlaw-2848	981	11	level	level	NOUN
taxlaw-2848	981	12	at	at	ADP
taxlaw-2848	981	13	half	half	DET
taxlaw-2848	981	14	the	the	DET
taxlaw-2848	981	15	individual	individual	ADJ
taxlaw-2848	981	16	tax	tax	NOUN
taxlaw-2848	981	17	rate	rate	NOUN
taxlaw-2848	981	18	and	and	CCONJ
taxlaw-2848	981	19	mortgage	mortgage	NOUN
taxlaw-2848	981	20	interest	interest	NOUN
taxlaw-2848	981	21	is	be	AUX
taxlaw-2848	981	22	deductible	deductible	ADJ
taxlaw-2848	981	23	at	at	ADP
taxlaw-2848	981	24	the	the	DET
taxlaw-2848	981	25	full	full	ADJ
taxlaw-2848	981	26	rate	rate	NOUN
taxlaw-2848	981	27	,	,	PUNCT
taxlaw-2848	981	28	there	there	PRON
taxlaw-2848	981	29	will	will	AUX
taxlaw-2848	981	30	be	be	AUX
taxlaw-2848	981	31	an	an	DET
taxlaw-2848	981	32	obvious	obvious	ADJ
taxlaw-2848	981	33	arbitrage	arbitrage	NOUN
taxlaw-2848	981	34	:	:	PUNCT
taxlaw-2848	981	35	increase	increase	VERB
taxlaw-2848	981	36	the	the	DET
taxlaw-2848	981	37	size	size	NOUN
taxlaw-2848	981	38	of	of	ADP
taxlaw-2848	981	39	your	your	PRON
taxlaw-2848	981	40	mortgage	mortgage	NOUN
taxlaw-2848	981	41	and	and	CCONJ
taxlaw-2848	981	42	invest	invest	VERB
taxlaw-2848	981	43	the	the	DET
taxlaw-2848	981	44	funds	fund	NOUN
taxlaw-2848	981	45	in	in	ADP
taxlaw-2848	981	46	debt	debt	NOUN
taxlaw-2848	981	47	instruments	instrument	NOUN
taxlaw-2848	981	48	.	.	PUNCT
taxlaw-2848	982	1	interest	interest	NOUN
taxlaw-2848	982	2	received	receive	VERB
taxlaw-2848	982	3	will	will	AUX
taxlaw-2848	982	4	be	be	AUX
taxlaw-2848	982	5	taxed	tax	VERB
taxlaw-2848	982	6	at	at	ADP
taxlaw-2848	982	7	half	half	DET
taxlaw-2848	982	8	the	the	DET
taxlaw-2848	982	9	rate	rate	NOUN
taxlaw-2848	982	10	interest	interest	NOUN
taxlaw-2848	982	11	is	be	AUX
taxlaw-2848	982	12	deducted	deduct	VERB
taxlaw-2848	982	13	,	,	PUNCT
taxlaw-2848	982	14	generating	generate	VERB
taxlaw-2848	982	15	net	net	ADJ
taxlaw-2848	982	16	tax	tax	NOUN
taxlaw-2848	982	17	losses	loss	NOUN
taxlaw-2848	982	18	for	for	ADP
taxlaw-2848	982	19	no	no	DET
taxlaw-2848	982	20	real	real	ADJ
taxlaw-2848	982	21	activity	activity	NOUN
taxlaw-2848	982	22	.	.	PUNCT
taxlaw-2848	983	1	the	the	DET
taxlaw-2848	983	2	same	same	ADJ
taxlaw-2848	983	3	concern	concern	NOUN
taxlaw-2848	983	4	applies	apply	VERB
taxlaw-2848	983	5	to	to	ADP
taxlaw-2848	983	6	investment	investment	NOUN
taxlaw-2848	983	7	interest	interest	NOUN
taxlaw-2848	983	8	expense	expense	NOUN
taxlaw-2848	983	9	.	.	PUNCT
taxlaw-2848	984	1	if	if	SCONJ
taxlaw-2848	984	2	investment	investment	NOUN
taxlaw-2848	984	3	interest	interest	NOUN
taxlaw-2848	984	4	expense	expense	NOUN
taxlaw-2848	984	5	is	be	AUX
taxlaw-2848	984	6	fully	fully	ADV
taxlaw-2848	984	7	deductible	deductible	ADJ
taxlaw-2848	984	8	but	but	CCONJ
taxlaw-2848	984	9	interest	interest	NOUN
taxlaw-2848	984	10	income	income	NOUN
taxlaw-2848	984	11	is	be	AUX
taxlaw-2848	984	12	taxed	tax	VERB
taxlaw-2848	984	13	at	at	ADP
taxlaw-2848	984	14	only	only	ADV
taxlaw-2848	984	15	half	half	DET
taxlaw-2848	984	16	that	that	DET
taxlaw-2848	984	17	rate	rate	NOUN
taxlaw-2848	984	18	,	,	PUNCT
taxlaw-2848	984	19	there	there	PRON
taxlaw-2848	984	20	are	be	VERB
taxlaw-2848	984	21	obvious	obvious	ADJ
taxlaw-2848	984	22	arbitrages	arbitrage	NOUN
taxlaw-2848	984	23	.	.	PUNCT
taxlaw-2848	985	1	the	the	DET
taxlaw-2848	985	2	plan	plan	NOUN
taxlaw-2848	985	3	makes	make	VERB
taxlaw-2848	985	4	clear	clear	ADJ
taxlaw-2848	985	5	that	that	SCONJ
taxlaw-2848	985	6	net	net	ADJ
taxlaw-2848	985	7	interest	interest	NOUN
taxlaw-2848	985	8	expense	expense	NOUN
taxlaw-2848	985	9	is	be	AUX
taxlaw-2848	985	10	not	not	PART
taxlaw-2848	985	11	deductible	deductible	ADJ
taxlaw-2848	985	12	for	for	ADP
taxlaw-2848	985	13	businesses	business	NOUN
taxlaw-2848	985	14	but	but	CCONJ
taxlaw-2848	985	15	says	say	VERB
taxlaw-2848	985	16	nothing	nothing	PRON
taxlaw-2848	985	17	about	about	ADP
taxlaw-2848	985	18	individuals	individual	NOUN
taxlaw-2848	985	19	and	and	CCONJ
taxlaw-2848	985	20	investment	investment	NOUN
taxlaw-2848	985	21	interest	interest	NOUN
taxlaw-2848	985	22	expense	expense	NOUN
taxlaw-2848	985	23	.	.	PUNCT
taxlaw-2848	986	1	second	second	ADJ
taxlaw-2848	986	2	,	,	PUNCT
taxlaw-2848	986	3	the	the	DET
taxlaw-2848	986	4	plan	plan	NOUN
taxlaw-2848	986	5	eliminates	eliminate	VERB
taxlaw-2848	986	6	the	the	DET
taxlaw-2848	986	7	state	state	NOUN
taxlaw-2848	986	8	and	and	CCONJ
taxlaw-2848	986	9	local	local	ADJ
taxlaw-2848	986	10	tax	tax	NOUN
taxlaw-2848	986	11	deduction	deduction	NOUN
taxlaw-2848	986	12	(	(	PUNCT
taxlaw-2848	986	13	as	as	ADV
taxlaw-2848	986	14	well	well	ADV
taxlaw-2848	986	15	as	as	ADP
taxlaw-2848	986	16	other	other	ADJ
taxlaw-2848	986	17	itemized	itemize	VERB
taxlaw-2848	986	18	deductions	deduction	NOUN
taxlaw-2848	986	19	other	other	ADJ
taxlaw-2848	986	20	than	than	ADP
taxlaw-2848	986	21	home	home	NOUN
taxlaw-2848	986	22	mortgage	mortgage	NOUN
taxlaw-2848	986	23	interest	interest	NOUN
taxlaw-2848	986	24	and	and	CCONJ
taxlaw-2848	986	25	charitable	charitable	ADJ
taxlaw-2848	986	26	donations	donation	NOUN
taxlaw-2848	986	27	)	)	PUNCT
taxlaw-2848	986	28	.	.	PUNCT
taxlaw-2848	987	1	there	there	PRON
taxlaw-2848	987	2	is	be	VERB
taxlaw-2848	987	3	a	a	DET
taxlaw-2848	987	4	substantial	substantial	ADJ
taxlaw-2848	987	5	literature	literature	NOUN
taxlaw-2848	987	6	on	on	ADP
taxlaw-2848	987	7	the	the	DET
taxlaw-2848	987	8	merits	merit	NOUN
taxlaw-2848	987	9	of	of	ADP
taxlaw-2848	987	10	the	the	DET
taxlaw-2848	987	11	state	state	NOUN
taxlaw-2848	987	12	and	and	CCONJ
taxlaw-2848	987	13	local	local	ADJ
taxlaw-2848	987	14	tax	tax	NOUN
taxlaw-2848	987	15	deduction.58	deduction.58	NOUN
taxlaw-2848	987	16	a	a	DET
taxlaw-2848	987	17	decision	decision	NOUN
taxlaw-2848	987	18	to	to	PART
taxlaw-2848	987	19	repeal	repeal	VERB
taxlaw-2848	987	20	it	it	PRON
taxlaw-2848	987	21	will	will	AUX
taxlaw-2848	987	22	have	have	VERB
taxlaw-2848	987	23	important	important	ADJ
taxlaw-2848	987	24	effects	effect	NOUN
taxlaw-2848	987	25	on	on	ADP
taxlaw-2848	987	26	the	the	DET
taxlaw-2848	987	27	structure	structure	NOUN
taxlaw-2848	987	28	of	of	ADP
taxlaw-2848	987	29	local	local	ADJ
taxlaw-2848	987	30	government	government	NOUN
taxlaw-2848	987	31	and	and	CCONJ
taxlaw-2848	987	32	deserves	deserve	VERB
taxlaw-2848	987	33	careful	careful	ADJ
taxlaw-2848	987	34	consideration	consideration	NOUN
taxlaw-2848	987	35	.	.	PUNCT
taxlaw-2848	988	1	third	third	ADJ
taxlaw-2848	988	2	,	,	PUNCT
taxlaw-2848	988	3	the	the	DET
taxlaw-2848	988	4	plan	plan	NOUN
taxlaw-2848	988	5	seems	seem	VERB
taxlaw-2848	988	6	to	to	PART
taxlaw-2848	988	7	retain	retain	VERB
taxlaw-2848	988	8	payroll	payroll	NOUN
taxlaw-2848	988	9	taxes	taxis	NOUN
taxlaw-2848	988	10	.	.	PUNCT
taxlaw-2848	989	1	for	for	ADP
taxlaw-2848	989	2	many	many	ADJ
taxlaw-2848	989	3	families	family	NOUN
taxlaw-2848	989	4	,	,	PUNCT
taxlaw-2848	989	5	payroll	payroll	NOUN
taxlaw-2848	989	6	taxes	taxis	NOUN
taxlaw-2848	989	7	are	be	AUX
taxlaw-2848	989	8	the	the	DET
taxlaw-2848	989	9	dominant	dominant	ADJ
taxlaw-2848	989	10	tax	tax	NOUN
taxlaw-2848	989	11	.	.	PUNCT
taxlaw-2848	990	1	they	they	PRON
taxlaw-2848	990	2	are	be	AUX
taxlaw-2848	990	3	also	also	ADV
taxlaw-2848	990	4	currently	currently	ADV
taxlaw-2848	990	5	about	about	ADV
taxlaw-2848	990	6	one	one	NUM
taxlaw-2848	990	7	-	-	PUNCT
taxlaw-2848	990	8	third	third	NOUN
taxlaw-2848	990	9	of	of	ADP
taxlaw-2848	990	10	federal	federal	ADJ
taxlaw-2848	990	11	taxes	taxis	NOUN
taxlaw-2848	990	12	.	.	PUNCT
taxlaw-2848	991	1	when	when	SCONJ
taxlaw-2848	991	2	we	we	PRON
taxlaw-2848	991	3	think	think	VERB
taxlaw-2848	991	4	about	about	ADP
taxlaw-2848	991	5	the	the	DET
taxlaw-2848	991	6	tax	tax	NOUN
taxlaw-2848	991	7	rates	rate	NOUN
taxlaw-2848	991	8	58	58	NUM
taxlaw-2848	991	9	for	for	ADP
taxlaw-2848	991	10	example	example	NOUN
taxlaw-2848	991	11	,	,	PUNCT
taxlaw-2848	991	12	martin	martin	PROPN
taxlaw-2848	991	13	s.	s.	PROPN
taxlaw-2848	991	14	feldstein	feldstein	PROPN
taxlaw-2848	991	15	&	&	CCONJ
taxlaw-2848	991	16	gilbert	gilbert	PROPN
taxlaw-2848	991	17	e.	e.	PROPN
taxlaw-2848	991	18	metcalf	metcalf	PROPN
taxlaw-2848	991	19	,	,	PUNCT
taxlaw-2848	991	20	the	the	DET
taxlaw-2848	991	21	effect	effect	NOUN
taxlaw-2848	991	22	of	of	ADP
taxlaw-2848	991	23	federal	federal	ADJ
taxlaw-2848	991	24	tax	tax	NOUN
taxlaw-2848	991	25	deductibility	deductibility	NOUN
taxlaw-2848	991	26	on	on	ADP
taxlaw-2848	991	27	state	state	NOUN
taxlaw-2848	991	28	and	and	CCONJ
taxlaw-2848	991	29	local	local	ADJ
taxlaw-2848	991	30	taxes	taxis	NOUN
taxlaw-2848	991	31	and	and	CCONJ
taxlaw-2848	991	32	spending	spending	NOUN
taxlaw-2848	991	33	,	,	PUNCT
taxlaw-2848	991	34	95	95	NUM
taxlaw-2848	991	35	j.	j.	PROPN
taxlaw-2848	991	36	pol	pol	PROPN
taxlaw-2848	991	37	.	.	PUNCT
taxlaw-2848	991	38	econ	econ	PROPN
taxlaw-2848	991	39	.	.	PUNCT
taxlaw-2848	992	1	710	710	NUM
taxlaw-2848	992	2	(	(	PUNCT
taxlaw-2848	992	3	1987	1987	NUM
taxlaw-2848	992	4	)	)	PUNCT
taxlaw-2848	992	5	.	.	PUNCT
taxlaw-2848	993	1	2017	2017	NUM
taxlaw-2848	993	2	]	]	PUNCT
taxlaw-2848	993	3	a	a	DET
taxlaw-2848	993	4	guide	guide	NOUN
taxlaw-2848	993	5	to	to	ADP
taxlaw-2848	993	6	the	the	DET
taxlaw-2848	993	7	gop	gop	PROPN
taxlaw-2848	993	8	tax	tax	NOUN
taxlaw-2848	993	9	plan	plan	NOUN
taxlaw-2848	993	10	223	223	NUM
taxlaw-2848	993	11	applicable	applicable	ADJ
taxlaw-2848	993	12	to	to	PART
taxlaw-2848	993	13	wage	wage	NOUN
taxlaw-2848	993	14	income	income	NOUN
taxlaw-2848	993	15	,	,	PUNCT
taxlaw-2848	993	16	we	we	PRON
taxlaw-2848	993	17	need	need	VERB
taxlaw-2848	993	18	to	to	PART
taxlaw-2848	993	19	add	add	VERB
taxlaw-2848	993	20	in	in	ADP
taxlaw-2848	993	21	payroll	payroll	NOUN
taxlaw-2848	993	22	taxes	taxis	NOUN
taxlaw-2848	993	23	.	.	PUNCT
taxlaw-2848	994	1	for	for	ADP
taxlaw-2848	994	2	example	example	NOUN
taxlaw-2848	994	3	,	,	PUNCT
taxlaw-2848	994	4	payroll	payroll	NOUN
taxlaw-2848	994	5	taxes	taxis	NOUN
taxlaw-2848	994	6	may	may	AUX
taxlaw-2848	994	7	alter	alter	VERB
taxlaw-2848	994	8	the	the	DET
taxlaw-2848	994	9	incentives	incentive	NOUN
taxlaw-2848	994	10	to	to	PART
taxlaw-2848	994	11	recharacterize	recharacterize	VERB
taxlaw-2848	994	12	capital	capital	NOUN
taxlaw-2848	994	13	income	income	NOUN
taxlaw-2848	994	14	as	as	ADP
taxlaw-2848	994	15	wage	wage	NOUN
taxlaw-2848	994	16	income	income	NOUN
taxlaw-2848	994	17	or	or	CCONJ
taxlaw-2848	994	18	vice	vice	NOUN
taxlaw-2848	994	19	versa	versa	ADV
taxlaw-2848	994	20	.	.	PUNCT
taxlaw-2848	995	1	h.	h.	PROPN
taxlaw-2848	995	2	transition	transition	PROPN
taxlaw-2848	995	3	the	the	DET
taxlaw-2848	995	4	brady	brady	PROPN
taxlaw-2848	995	5	plan	plan	NOUN
taxlaw-2848	995	6	says	say	VERB
taxlaw-2848	995	7	nothing	nothing	PRON
taxlaw-2848	995	8	about	about	ADP
taxlaw-2848	995	9	the	the	DET
taxlaw-2848	995	10	transition	transition	NOUN
taxlaw-2848	995	11	to	to	ADP
taxlaw-2848	995	12	the	the	DET
taxlaw-2848	995	13	new	new	ADJ
taxlaw-2848	995	14	system	system	NOUN
taxlaw-2848	995	15	other	other	ADJ
taxlaw-2848	995	16	than	than	SCONJ
taxlaw-2848	995	17	it	it	PRON
taxlaw-2848	995	18	will	will	AUX
taxlaw-2848	995	19	provide	provide	VERB
taxlaw-2848	995	20	clear	clear	ADJ
taxlaw-2848	995	21	rules	rule	NOUN
taxlaw-2848	995	22	“	"	PUNCT
taxlaw-2848	995	23	to	to	PART
taxlaw-2848	995	24	serve	serve	VERB
taxlaw-2848	995	25	as	as	ADP
taxlaw-2848	995	26	an	an	DET
taxlaw-2848	995	27	appropriate	appropriate	ADJ
taxlaw-2848	995	28	bridge	bridge	NOUN
taxlaw-2848	995	29	from	from	ADP
taxlaw-2848	995	30	the	the	DET
taxlaw-2848	995	31	current	current	ADJ
taxlaw-2848	995	32	tax	tax	NOUN
taxlaw-2848	995	33	system	system	NOUN
taxlaw-2848	995	34	to	to	ADP
taxlaw-2848	995	35	the	the	DET
taxlaw-2848	995	36	new	new	ADJ
taxlaw-2848	995	37	system	system	NOUN
taxlaw-2848	995	38	.	.	PUNCT
taxlaw-2848	995	39	”	"	PUNCT
taxlaw-2848	996	1	the	the	DET
taxlaw-2848	996	2	transition	transition	NOUN
taxlaw-2848	996	3	to	to	ADP
taxlaw-2848	996	4	a	a	DET
taxlaw-2848	996	5	consumption	consumption	NOUN
taxlaw-2848	996	6	tax	tax	NOUN
taxlaw-2848	996	7	,	,	PUNCT
taxlaw-2848	996	8	however	however	ADV
taxlaw-2848	996	9	,	,	PUNCT
taxlaw-2848	996	10	is	be	AUX
taxlaw-2848	996	11	one	one	NUM
taxlaw-2848	996	12	of	of	ADP
taxlaw-2848	996	13	the	the	DET
taxlaw-2848	996	14	most	most	ADV
taxlaw-2848	996	15	important	important	ADJ
taxlaw-2848	996	16	and	and	CCONJ
taxlaw-2848	996	17	most	most	ADV
taxlaw-2848	996	18	difficult	difficult	ADJ
taxlaw-2848	996	19	aspects	aspect	NOUN
taxlaw-2848	996	20	of	of	ADP
taxlaw-2848	996	21	consumption	consumption	NOUN
taxlaw-2848	996	22	taxation	taxation	NOUN
taxlaw-2848	996	23	.	.	PUNCT
taxlaw-2848	997	1	the	the	DET
taxlaw-2848	997	2	literature	literature	NOUN
taxlaw-2848	997	3	on	on	ADP
taxlaw-2848	997	4	transition	transition	NOUN
taxlaw-2848	997	5	is	be	AUX
taxlaw-2848	997	6	massive	massive	ADJ
taxlaw-2848	997	7	,	,	PUNCT
taxlaw-2848	997	8	and	and	CCONJ
taxlaw-2848	997	9	i	i	PRON
taxlaw-2848	997	10	can	can	AUX
taxlaw-2848	997	11	only	only	ADV
taxlaw-2848	997	12	touch	touch	VERB
taxlaw-2848	997	13	on	on	ADP
taxlaw-2848	997	14	key	key	ADJ
taxlaw-2848	997	15	points	point	NOUN
taxlaw-2848	997	16	here.59	here.59	PROPN
taxlaw-2848	997	17	basic	basic	ADJ
taxlaw-2848	997	18	economics	economic	NOUN
taxlaw-2848	997	19	of	of	ADP
taxlaw-2848	997	20	transition	transition	NOUN
taxlaw-2848	997	21	the	the	DET
taxlaw-2848	997	22	transition	transition	NOUN
taxlaw-2848	997	23	to	to	ADP
taxlaw-2848	997	24	a	a	DET
taxlaw-2848	997	25	consumption	consumption	NOUN
taxlaw-2848	997	26	tax	tax	NOUN
taxlaw-2848	997	27	is	be	AUX
taxlaw-2848	997	28	often	often	ADV
taxlaw-2848	997	29	said	say	VERB
taxlaw-2848	997	30	to	to	PART
taxlaw-2848	997	31	impose	impose	VERB
taxlaw-2848	997	32	a	a	DET
taxlaw-2848	997	33	tax	tax	NOUN
taxlaw-2848	997	34	on	on	ADP
taxlaw-2848	997	35	existing	exist	VERB
taxlaw-2848	997	36	capital	capital	NOUN
taxlaw-2848	997	37	.	.	PUNCT
taxlaw-2848	998	1	there	there	PRON
taxlaw-2848	998	2	are	be	VERB
taxlaw-2848	998	3	two	two	NUM
taxlaw-2848	998	4	ways	way	NOUN
taxlaw-2848	998	5	to	to	PART
taxlaw-2848	998	6	see	see	VERB
taxlaw-2848	998	7	why	why	SCONJ
taxlaw-2848	998	8	.	.	PUNCT
taxlaw-2848	999	1	the	the	DET
taxlaw-2848	999	2	first	first	ADJ
taxlaw-2848	999	3	is	be	AUX
taxlaw-2848	999	4	definitional	definitional	ADJ
taxlaw-2848	999	5	:	:	PUNCT
taxlaw-2848	999	6	existing	exist	VERB
taxlaw-2848	999	7	capital	capital	NOUN
taxlaw-2848	999	8	is	be	AUX
taxlaw-2848	999	9	a	a	DET
taxlaw-2848	999	10	source	source	NOUN
taxlaw-2848	999	11	of	of	ADP
taxlaw-2848	999	12	consumption	consumption	NOUN
taxlaw-2848	999	13	.	.	PUNCT
taxlaw-2848	1000	1	if	if	SCONJ
taxlaw-2848	1000	2	you	you	PRON
taxlaw-2848	1000	3	have	have	VERB
taxlaw-2848	1000	4	money	money	NOUN
taxlaw-2848	1000	5	in	in	ADP
taxlaw-2848	1000	6	the	the	DET
taxlaw-2848	1000	7	bank	bank	NOUN
taxlaw-2848	1000	8	,	,	PUNCT
taxlaw-2848	1000	9	you	you	PRON
taxlaw-2848	1000	10	can	can	AUX
taxlaw-2848	1000	11	withdraw	withdraw	VERB
taxlaw-2848	1000	12	it	it	PRON
taxlaw-2848	1000	13	and	and	CCONJ
taxlaw-2848	1000	14	buy	buy	VERB
taxlaw-2848	1000	15	things	thing	NOUN
taxlaw-2848	1000	16	.	.	PUNCT
taxlaw-2848	1001	1	therefore	therefore	ADV
taxlaw-2848	1001	2	,	,	PUNCT
taxlaw-2848	1001	3	if	if	SCONJ
taxlaw-2848	1001	4	the	the	DET
taxlaw-2848	1001	5	tax	tax	NOUN
taxlaw-2848	1001	6	is	be	AUX
taxlaw-2848	1001	7	to	to	PART
taxlaw-2848	1001	8	be	be	AUX
taxlaw-2848	1001	9	on	on	ADP
taxlaw-2848	1001	10	all	all	DET
taxlaw-2848	1001	11	consumption	consumption	NOUN
taxlaw-2848	1001	12	,	,	PUNCT
taxlaw-2848	1001	13	it	it	PRON
taxlaw-2848	1001	14	must	must	AUX
taxlaw-2848	1001	15	be	be	AUX
taxlaw-2848	1001	16	on	on	ADP
taxlaw-2848	1001	17	existing	exist	VERB
taxlaw-2848	1001	18	capital	capital	NOUN
taxlaw-2848	1001	19	.	.	PUNCT
taxlaw-2848	1002	1	the	the	DET
taxlaw-2848	1002	2	second	second	ADJ
taxlaw-2848	1002	3	is	be	AUX
taxlaw-2848	1002	4	transactional	transactional	ADJ
taxlaw-2848	1002	5	.	.	PUNCT
taxlaw-2848	1003	1	suppose	suppose	VERB
taxlaw-2848	1003	2	that	that	SCONJ
taxlaw-2848	1003	3	we	we	PRON
taxlaw-2848	1003	4	have	have	VERB
taxlaw-2848	1003	5	an	an	DET
taxlaw-2848	1003	6	income	income	NOUN
taxlaw-2848	1003	7	tax	tax	NOUN
taxlaw-2848	1003	8	and	and	CCONJ
taxlaw-2848	1003	9	that	that	SCONJ
taxlaw-2848	1003	10	you	you	PRON
taxlaw-2848	1003	11	own	own	VERB
taxlaw-2848	1003	12	an	an	DET
taxlaw-2848	1003	13	asset	asset	NOUN
taxlaw-2848	1003	14	worth	worth	ADJ
taxlaw-2848	1003	15	$	$	SYM
taxlaw-2848	1003	16	100	100	NUM
taxlaw-2848	1003	17	that	that	PRON
taxlaw-2848	1003	18	you	you	PRON
taxlaw-2848	1003	19	purchased	purchase	VERB
taxlaw-2848	1003	20	for	for	ADP
taxlaw-2848	1003	21	$	$	SYM
taxlaw-2848	1003	22	100	100	NUM
taxlaw-2848	1003	23	.	.	PUNCT
taxlaw-2848	1004	1	under	under	ADP
taxlaw-2848	1004	2	the	the	DET
taxlaw-2848	1004	3	income	income	NOUN
taxlaw-2848	1004	4	tax	tax	NOUN
taxlaw-2848	1004	5	,	,	PUNCT
taxlaw-2848	1004	6	you	you	PRON
taxlaw-2848	1004	7	would	would	AUX
taxlaw-2848	1004	8	have	have	VERB
taxlaw-2848	1004	9	a	a	DET
taxlaw-2848	1004	10	basis	basis	NOUN
taxlaw-2848	1004	11	in	in	ADP
taxlaw-2848	1004	12	the	the	DET
taxlaw-2848	1004	13	asset	asset	NOUN
taxlaw-2848	1004	14	of	of	ADP
taxlaw-2848	1004	15	$	$	SYM
taxlaw-2848	1004	16	100	100	NUM
taxlaw-2848	1004	17	and	and	CCONJ
taxlaw-2848	1004	18	if	if	SCONJ
taxlaw-2848	1004	19	the	the	DET
taxlaw-2848	1004	20	income	income	NOUN
taxlaw-2848	1004	21	tax	tax	NOUN
taxlaw-2848	1004	22	remained	remain	VERB
taxlaw-2848	1004	23	in	in	ADP
taxlaw-2848	1004	24	place	place	NOUN
taxlaw-2848	1004	25	,	,	PUNCT
taxlaw-2848	1004	26	you	you	PRON
taxlaw-2848	1004	27	could	could	AUX
taxlaw-2848	1004	28	sell	sell	VERB
taxlaw-2848	1004	29	the	the	DET
taxlaw-2848	1004	30	asset	asset	NOUN
taxlaw-2848	1004	31	for	for	ADP
taxlaw-2848	1004	32	$	$	SYM
taxlaw-2848	1004	33	100	100	NUM
taxlaw-2848	1004	34	without	without	ADP
taxlaw-2848	1004	35	tax	tax	NOUN
taxlaw-2848	1004	36	.	.	PUNCT
taxlaw-2848	1005	1	suppose	suppose	VERB
taxlaw-2848	1005	2	that	that	SCONJ
taxlaw-2848	1005	3	at	at	ADP
taxlaw-2848	1005	4	midnight	midnight	NOUN
taxlaw-2848	1005	5	tonight	tonight	NOUN
taxlaw-2848	1005	6	,	,	PUNCT
taxlaw-2848	1005	7	we	we	PRON
taxlaw-2848	1005	8	switch	switch	VERB
taxlaw-2848	1005	9	to	to	ADP
taxlaw-2848	1005	10	a	a	DET
taxlaw-2848	1005	11	cashflow	cashflow	ADJ
taxlaw-2848	1005	12	consumption	consumption	NOUN
taxlaw-2848	1005	13	tax	tax	NOUN
taxlaw-2848	1005	14	in	in	ADP
taxlaw-2848	1005	15	which	which	PRON
taxlaw-2848	1005	16	all	all	DET
taxlaw-2848	1005	17	purchases	purchase	NOUN
taxlaw-2848	1005	18	are	be	AUX
taxlaw-2848	1005	19	deductible	deductible	ADJ
taxlaw-2848	1005	20	and	and	CCONJ
taxlaw-2848	1005	21	all	all	DET
taxlaw-2848	1005	22	inflows	inflow	NOUN
taxlaw-2848	1005	23	are	be	AUX
taxlaw-2848	1005	24	taxed	tax	VERB
taxlaw-2848	1005	25	.	.	PUNCT
taxlaw-2848	1006	1	under	under	ADP
taxlaw-2848	1006	2	this	this	DET
taxlaw-2848	1006	3	system	system	NOUN
taxlaw-2848	1006	4	,	,	PUNCT
taxlaw-2848	1006	5	there	there	PRON
taxlaw-2848	1006	6	is	be	VERB
taxlaw-2848	1006	7	no	no	DET
taxlaw-2848	1006	8	tax	tax	NOUN
taxlaw-2848	1006	9	basis	basis	NOUN
taxlaw-2848	1006	10	.	.	PUNCT
taxlaw-2848	1007	1	the	the	DET
taxlaw-2848	1007	2	full	full	ADJ
taxlaw-2848	1007	3	amount	amount	NOUN
taxlaw-2848	1007	4	of	of	ADP
taxlaw-2848	1007	5	any	any	DET
taxlaw-2848	1007	6	inflow	inflow	NOUN
taxlaw-2848	1007	7	is	be	AUX
taxlaw-2848	1007	8	taxed	tax	VERB
taxlaw-2848	1007	9	.	.	PUNCT
taxlaw-2848	1008	1	the	the	DET
taxlaw-2848	1008	2	next	next	ADJ
taxlaw-2848	1008	3	day	day	NOUN
taxlaw-2848	1008	4	,	,	PUNCT
taxlaw-2848	1008	5	you	you	PRON
taxlaw-2848	1008	6	sell	sell	VERB
taxlaw-2848	1008	7	your	your	PRON
taxlaw-2848	1008	8	$	$	SYM
taxlaw-2848	1008	9	100	100	NUM
taxlaw-2848	1008	10	asset	asset	NOUN
taxlaw-2848	1008	11	.	.	PUNCT
taxlaw-2848	1009	1	you	you	PRON
taxlaw-2848	1009	2	have	have	VERB
taxlaw-2848	1009	3	a	a	DET
taxlaw-2848	1009	4	$	$	SYM
taxlaw-2848	1009	5	100	100	NUM
taxlaw-2848	1009	6	inflow	inflow	NOUN
taxlaw-2848	1009	7	,	,	PUNCT
taxlaw-2848	1009	8	which	which	PRON
taxlaw-2848	1009	9	would	would	AUX
taxlaw-2848	1009	10	be	be	AUX
taxlaw-2848	1009	11	fully	fully	ADV
taxlaw-2848	1009	12	taxed	tax	VERB
taxlaw-2848	1009	13	.	.	PUNCT
taxlaw-2848	1010	1	the	the	DET
taxlaw-2848	1010	2	cash	cash	NOUN
taxlaw-2848	1010	3	-	-	PUNCT
taxlaw-2848	1010	4	flow	flow	NOUN
taxlaw-2848	1010	5	tax	tax	NOUN
taxlaw-2848	1010	6	effectively	effectively	ADV
taxlaw-2848	1010	7	taxes	tax	VERB
taxlaw-2848	1010	8	all	all	DET
taxlaw-2848	1010	9	existing	exist	VERB
taxlaw-2848	1010	10	capital	capital	NOUN
taxlaw-2848	1010	11	when	when	SCONJ
taxlaw-2848	1010	12	the	the	DET
taxlaw-2848	1010	13	capital	capital	NOUN
taxlaw-2848	1010	14	is	be	AUX
taxlaw-2848	1010	15	sold	sell	VERB
taxlaw-2848	1010	16	and	and	CCONJ
taxlaw-2848	1010	17	used	use	VERB
taxlaw-2848	1010	18	for	for	ADP
taxlaw-2848	1010	19	consumption	consumption	NOUN
taxlaw-2848	1010	20	.	.	PUNCT
taxlaw-2848	1011	1	whether	whether	SCONJ
taxlaw-2848	1011	2	this	this	PRON
taxlaw-2848	1011	3	is	be	AUX
taxlaw-2848	1011	4	desirable	desirable	ADJ
taxlaw-2848	1011	5	is	be	AUX
taxlaw-2848	1011	6	not	not	PART
taxlaw-2848	1011	7	a	a	DET
taxlaw-2848	1011	8	matter	matter	NOUN
taxlaw-2848	1011	9	of	of	ADP
taxlaw-2848	1011	10	definitions	definition	NOUN
taxlaw-2848	1011	11	or	or	CCONJ
taxlaw-2848	1011	12	transactional	transactional	ADJ
taxlaw-2848	1011	13	rules	rule	NOUN
taxlaw-2848	1011	14	.	.	PUNCT
taxlaw-2848	1012	1	the	the	DET
taxlaw-2848	1012	2	question	question	NOUN
taxlaw-2848	1012	3	is	be	AUX
taxlaw-2848	1012	4	whether	whether	SCONJ
taxlaw-2848	1012	5	it	it	PRON
taxlaw-2848	1012	6	has	have	VERB
taxlaw-2848	1012	7	desirable	desirable	ADJ
taxlaw-2848	1012	8	efficiency	efficiency	NOUN
taxlaw-2848	1012	9	or	or	CCONJ
taxlaw-2848	1012	10	distributional	distributional	ADJ
taxlaw-2848	1012	11	effects	effect	NOUN
taxlaw-2848	1012	12	.	.	PUNCT
taxlaw-2848	1013	1	the	the	DET
taxlaw-2848	1013	2	argument	argument	NOUN
taxlaw-2848	1013	3	that	that	SCONJ
taxlaw-2848	1013	4	it	it	PRON
taxlaw-2848	1013	5	is	be	AUX
taxlaw-2848	1013	6	efficient	efficient	ADJ
taxlaw-2848	1013	7	is	be	AUX
taxlaw-2848	1013	8	that	that	SCONJ
taxlaw-2848	1013	9	if	if	SCONJ
taxlaw-2848	1013	10	the	the	DET
taxlaw-2848	1013	11	switch	switch	NOUN
taxlaw-2848	1013	12	is	be	AUX
taxlaw-2848	1013	13	unanticipated	unanticipate	VERB
taxlaw-2848	1013	14	,	,	PUNCT
taxlaw-2848	1013	15	the	the	DET
taxlaw-2848	1013	16	tax	tax	NOUN
taxlaw-2848	1013	17	on	on	ADP
taxlaw-2848	1013	18	existing	exist	VERB
taxlaw-2848	1013	19	capital	capital	NOUN
taxlaw-2848	1013	20	is	be	AUX
taxlaw-2848	1013	21	lump	lump	NOUN
taxlaw-2848	1013	22	sum	sum	NOUN
taxlaw-2848	1013	23	.	.	PUNCT
taxlaw-2848	1014	1	of	of	ADP
taxlaw-2848	1014	2	course	course	NOUN
taxlaw-2848	1014	3	,	,	PUNCT
taxlaw-2848	1014	4	transition	transition	NOUN
taxlaw-2848	1014	5	would	would	AUX
taxlaw-2848	1014	6	almost	almost	ADV
taxlaw-2848	1014	7	surely	surely	ADV
taxlaw-2848	1014	8	be	be	AUX
taxlaw-2848	1014	9	anticipated	anticipate	VERB
taxlaw-2848	1014	10	,	,	PUNCT
taxlaw-2848	1014	11	so	so	SCONJ
taxlaw-2848	1014	12	people	people	NOUN
taxlaw-2848	1014	13	will	will	AUX
taxlaw-2848	1014	14	take	take	VERB
taxlaw-2848	1014	15	steps	step	NOUN
taxlaw-2848	1014	16	to	to	PART
taxlaw-2848	1014	17	avoid	avoid	VERB
taxlaw-2848	1014	18	it	it	PRON
taxlaw-2848	1014	19	,	,	PUNCT
taxlaw-2848	1014	20	such	such	ADJ
taxlaw-2848	1014	21	as	as	ADP
taxlaw-2848	1014	22	by	by	ADP
taxlaw-2848	1014	23	accelerating	accelerate	VERB
taxlaw-2848	1014	24	their	their	PRON
taxlaw-2848	1014	25	consumption	consumption	NOUN
taxlaw-2848	1014	26	to	to	PART
taxlaw-2848	1014	27	be	be	AUX
taxlaw-2848	1014	28	before	before	ADP
taxlaw-2848	1014	29	transition	transition	NOUN
taxlaw-2848	1014	30	and	and	CCONJ
taxlaw-2848	1014	31	deferring	defer	VERB
taxlaw-2848	1014	32	investments	investment	NOUN
taxlaw-2848	1014	33	to	to	PART
taxlaw-2848	1014	34	be	be	AUX
taxlaw-2848	1014	35	after	after	ADP
taxlaw-2848	1014	36	transition	transition	NOUN
taxlaw-2848	1014	37	.	.	PUNCT
taxlaw-2848	1015	1	moreover	moreover	ADV
taxlaw-2848	1015	2	,	,	PUNCT
taxlaw-2848	1015	3	if	if	SCONJ
taxlaw-2848	1015	4	the	the	DET
taxlaw-2848	1015	5	new	new	ADJ
taxlaw-2848	1015	6	consumption	consumption	NOUN
taxlaw-2848	1015	7	tax	tax	NOUN
taxlaw-2848	1015	8	has	have	VERB
taxlaw-2848	1015	9	loopholes	loophole	NOUN
taxlaw-2848	1015	10	,	,	PUNCT
taxlaw-2848	1015	11	there	there	PRON
taxlaw-2848	1015	12	will	will	AUX
taxlaw-2848	1015	13	be	be	AUX
taxlaw-2848	1015	14	incentives	incentive	NOUN
taxlaw-2848	1015	15	to	to	PART
taxlaw-2848	1015	16	use	use	VERB
taxlaw-2848	1015	17	those	those	DET
taxlaw-2848	1015	18	loopholes	loophole	NOUN
taxlaw-2848	1015	19	to	to	PART
taxlaw-2848	1015	20	avoid	avoid	VERB
taxlaw-2848	1015	21	the	the	DET
taxlaw-2848	1015	22	tax	tax	NOUN
taxlaw-2848	1015	23	on	on	ADP
taxlaw-2848	1015	24	existing	exist	VERB
taxlaw-2848	1015	25	capital	capital	NOUN
taxlaw-2848	1015	26	.	.	PUNCT
taxlaw-2848	1016	1	nevertheless	nevertheless	ADV
taxlaw-2848	1016	2	,	,	PUNCT
taxlaw-2848	1016	3	while	while	SCONJ
taxlaw-2848	1016	4	the	the	DET
taxlaw-2848	1016	5	tax	tax	NOUN
taxlaw-2848	1016	6	may	may	AUX
taxlaw-2848	1016	7	not	not	PART
taxlaw-2848	1016	8	be	be	AUX
taxlaw-2848	1016	9	lump	lump	NOUN
taxlaw-2848	1016	10	sum	sum	NOUN
taxlaw-2848	1016	11	,	,	PUNCT
taxlaw-2848	1016	12	it	it	PRON
taxlaw-2848	1016	13	may	may	AUX
taxlaw-2848	1016	14	be	be	AUX
taxlaw-2848	1016	15	reasonably	reasonably	ADV
taxlaw-2848	1016	16	efficient	efficient	ADJ
taxlaw-2848	1016	17	.	.	PUNCT
taxlaw-2848	1017	1	a	a	DET
taxlaw-2848	1017	2	tax	tax	NOUN
taxlaw-2848	1017	3	on	on	ADP
taxlaw-2848	1017	4	transition	transition	NOUN
taxlaw-2848	1017	5	on	on	ADP
taxlaw-2848	1017	6	existing	exist	VERB
taxlaw-2848	1017	7	capital	capital	NOUN
taxlaw-2848	1017	8	would	would	AUX
taxlaw-2848	1017	9	also	also	ADV
taxlaw-2848	1017	10	have	have	VERB
taxlaw-2848	1017	11	59	59	NUM
taxlaw-2848	1017	12	for	for	ADP
taxlaw-2848	1017	13	a	a	DET
taxlaw-2848	1017	14	survey	survey	NOUN
taxlaw-2848	1017	15	of	of	ADP
taxlaw-2848	1017	16	the	the	DET
taxlaw-2848	1017	17	literature	literature	NOUN
taxlaw-2848	1017	18	,	,	PUNCT
taxlaw-2848	1017	19	see	see	VERB
taxlaw-2848	1017	20	louis	louis	PROPN
taxlaw-2848	1017	21	kaplow	kaplow	PROPN
taxlaw-2848	1017	22	,	,	PUNCT
taxlaw-2848	1017	23	capital	capital	NOUN
taxlaw-2848	1017	24	levies	levy	NOUN
taxlaw-2848	1017	25	and	and	CCONJ
taxlaw-2848	1017	26	transition	transition	NOUN
taxlaw-2848	1017	27	to	to	ADP
taxlaw-2848	1017	28	a	a	DET
taxlaw-2848	1017	29	consumption	consumption	NOUN
taxlaw-2848	1017	30	tax	tax	NOUN
taxlaw-2848	1017	31	,	,	PUNCT
taxlaw-2848	1017	32	in	in	ADP
taxlaw-2848	1017	33	institutional	institutional	ADJ
taxlaw-2848	1017	34	foundations	foundation	NOUN
taxlaw-2848	1017	35	of	of	ADP
taxlaw-2848	1017	36	public	public	ADJ
taxlaw-2848	1017	37	finance	finance	NOUN
taxlaw-2848	1017	38	112	112	NUM
taxlaw-2848	1017	39	(	(	PUNCT
taxlaw-2848	1017	40	alan	alan	PROPN
taxlaw-2848	1017	41	j.	j.	PROPN
taxlaw-2848	1017	42	auerbach	auerbach	PROPN
taxlaw-2848	1017	43	&	&	CCONJ
taxlaw-2848	1017	44	daniel	daniel	PROPN
taxlaw-2848	1017	45	shaviro	shaviro	VERB
taxlaw-2848	1017	46	eds	ed	NOUN
taxlaw-2848	1017	47	.	.	PROPN
taxlaw-2848	1017	48	,	,	PUNCT
taxlaw-2848	1017	49	2008	2008	NUM
taxlaw-2848	1017	50	)	)	PUNCT
taxlaw-2848	1017	51	.	.	PUNCT
taxlaw-2848	1018	1	224	224	NUM
taxlaw-2848	1018	2	columbia	columbia	PROPN
taxlaw-2848	1018	3	journal	journal	PROPN
taxlaw-2848	1018	4	of	of	ADP
taxlaw-2848	1018	5	tax	tax	NOUN
taxlaw-2848	1018	6	law	law	NOUN
taxlaw-2848	1019	1	[	[	X
taxlaw-2848	1019	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	1019	3	desirable	desirable	ADJ
taxlaw-2848	1019	4	distributional	distributional	ADJ
taxlaw-2848	1019	5	properties	property	NOUN
taxlaw-2848	1019	6	because	because	SCONJ
taxlaw-2848	1019	7	most	most	ADJ
taxlaw-2848	1019	8	existing	exist	VERB
taxlaw-2848	1019	9	capital	capital	NOUN
taxlaw-2848	1019	10	is	be	AUX
taxlaw-2848	1019	11	held	hold	VERB
taxlaw-2848	1019	12	by	by	ADP
taxlaw-2848	1019	13	wealthy	wealthy	ADJ
taxlaw-2848	1019	14	individuals	individual	NOUN
taxlaw-2848	1019	15	.	.	PUNCT
taxlaw-2848	1020	1	on	on	ADP
taxlaw-2848	1020	2	the	the	DET
taxlaw-2848	1020	3	other	other	ADJ
taxlaw-2848	1020	4	hand	hand	NOUN
taxlaw-2848	1020	5	,	,	PUNCT
taxlaw-2848	1020	6	a	a	DET
taxlaw-2848	1020	7	tax	tax	NOUN
taxlaw-2848	1020	8	on	on	ADP
taxlaw-2848	1020	9	existing	exist	VERB
taxlaw-2848	1020	10	capital	capital	NOUN
taxlaw-2848	1020	11	will	will	AUX
taxlaw-2848	1020	12	likely	likely	ADV
taxlaw-2848	1020	13	raise	raise	VERB
taxlaw-2848	1020	14	vociferous	vociferous	ADJ
taxlaw-2848	1020	15	objections	objection	NOUN
taxlaw-2848	1020	16	.	.	PUNCT
taxlaw-2848	1021	1	going	go	VERB
taxlaw-2848	1021	2	back	back	ADV
taxlaw-2848	1021	3	to	to	ADP
taxlaw-2848	1021	4	the	the	DET
taxlaw-2848	1021	5	example	example	NOUN
taxlaw-2848	1021	6	,	,	PUNCT
taxlaw-2848	1021	7	you	you	PRON
taxlaw-2848	1021	8	bought	buy	VERB
taxlaw-2848	1021	9	the	the	DET
taxlaw-2848	1021	10	$	$	SYM
taxlaw-2848	1021	11	100	100	NUM
taxlaw-2848	1021	12	asset	asset	NOUN
taxlaw-2848	1021	13	with	with	ADP
taxlaw-2848	1021	14	after	after	ADP
taxlaw-2848	1021	15	-	-	PUNCT
taxlaw-2848	1021	16	tax	tax	NOUN
taxlaw-2848	1021	17	cash	cash	NOUN
taxlaw-2848	1021	18	–	–	PUNCT
taxlaw-2848	1021	19	that	that	PRON
taxlaw-2848	1021	20	is	be	AUX
taxlaw-2848	1021	21	why	why	SCONJ
taxlaw-2848	1021	22	you	you	PRON
taxlaw-2848	1021	23	have	have	VERB
taxlaw-2848	1021	24	basis	basis	NOUN
taxlaw-2848	1021	25	in	in	ADP
taxlaw-2848	1021	26	the	the	DET
taxlaw-2848	1021	27	asset	asset	NOUN
taxlaw-2848	1021	28	.	.	PUNCT
taxlaw-2848	1022	1	if	if	SCONJ
taxlaw-2848	1022	2	you	you	PRON
taxlaw-2848	1022	3	are	be	AUX
taxlaw-2848	1022	4	asked	ask	VERB
taxlaw-2848	1022	5	to	to	PART
taxlaw-2848	1022	6	pay	pay	VERB
taxlaw-2848	1022	7	tax	tax	NOUN
taxlaw-2848	1022	8	again	again	ADV
taxlaw-2848	1022	9	on	on	ADP
taxlaw-2848	1022	10	the	the	DET
taxlaw-2848	1022	11	$	$	SYM
taxlaw-2848	1022	12	100	100	NUM
taxlaw-2848	1022	13	,	,	PUNCT
taxlaw-2848	1022	14	you	you	PRON
taxlaw-2848	1022	15	will	will	AUX
taxlaw-2848	1022	16	surely	surely	ADV
taxlaw-2848	1022	17	object	object	VERB
taxlaw-2848	1022	18	,	,	PUNCT
taxlaw-2848	1022	19	even	even	ADV
taxlaw-2848	1022	20	if	if	SCONJ
taxlaw-2848	1022	21	the	the	DET
taxlaw-2848	1022	22	tax	tax	NOUN
taxlaw-2848	1022	23	is	be	AUX
taxlaw-2848	1022	24	under	under	ADP
taxlaw-2848	1022	25	a	a	DET
taxlaw-2848	1022	26	new	new	ADJ
taxlaw-2848	1022	27	system	system	NOUN
taxlaw-2848	1022	28	.	.	PUNCT
taxlaw-2848	1023	1	existing	exist	VERB
taxlaw-2848	1023	2	basis	basis	NOUN
taxlaw-2848	1023	3	the	the	DET
taxlaw-2848	1023	4	reason	reason	NOUN
taxlaw-2848	1023	5	cash	cash	NOUN
taxlaw-2848	1023	6	-	-	PUNCT
taxlaw-2848	1023	7	flow	flow	NOUN
taxlaw-2848	1023	8	systems	system	NOUN
taxlaw-2848	1023	9	tax	tax	NOUN
taxlaw-2848	1023	10	(	(	PUNCT
taxlaw-2848	1023	11	or	or	CCONJ
taxlaw-2848	1023	12	can	can	AUX
taxlaw-2848	1023	13	tax	tax	VERB
taxlaw-2848	1023	14	)	)	PUNCT
taxlaw-2848	1023	15	existing	exist	VERB
taxlaw-2848	1023	16	capital	capital	NOUN
taxlaw-2848	1023	17	is	be	AUX
taxlaw-2848	1023	18	because	because	SCONJ
taxlaw-2848	1023	19	after	after	ADP
taxlaw-2848	1023	20	the	the	DET
taxlaw-2848	1023	21	transition	transition	NOUN
taxlaw-2848	1023	22	date	date	NOUN
taxlaw-2848	1023	23	,	,	PUNCT
taxlaw-2848	1023	24	they	they	PRON
taxlaw-2848	1023	25	ignore	ignore	VERB
taxlaw-2848	1023	26	basis	basis	NOUN
taxlaw-2848	1023	27	that	that	PRON
taxlaw-2848	1023	28	was	be	AUX
taxlaw-2848	1023	29	created	create	VERB
taxlaw-2848	1023	30	under	under	ADP
taxlaw-2848	1023	31	the	the	DET
taxlaw-2848	1023	32	now	now	ADV
taxlaw-2848	1023	33	-	-	PUNCT
taxlaw-2848	1023	34	repealed	repeal	VERB
taxlaw-2848	1023	35	income	income	NOUN
taxlaw-2848	1023	36	tax	tax	NOUN
taxlaw-2848	1023	37	.	.	PUNCT
taxlaw-2848	1024	1	in	in	ADP
taxlaw-2848	1024	2	the	the	DET
taxlaw-2848	1024	3	example	example	NOUN
taxlaw-2848	1024	4	given	give	VERB
taxlaw-2848	1024	5	above	above	ADV
taxlaw-2848	1024	6	,	,	PUNCT
taxlaw-2848	1024	7	you	you	PRON
taxlaw-2848	1024	8	had	have	VERB
taxlaw-2848	1024	9	a	a	DET
taxlaw-2848	1024	10	$	$	SYM
taxlaw-2848	1024	11	100	100	NUM
taxlaw-2848	1024	12	basis	basis	NOUN
taxlaw-2848	1024	13	in	in	ADP
taxlaw-2848	1024	14	your	your	PRON
taxlaw-2848	1024	15	asset	asset	NOUN
taxlaw-2848	1024	16	before	before	ADP
taxlaw-2848	1024	17	the	the	DET
taxlaw-2848	1024	18	transition	transition	NOUN
taxlaw-2848	1024	19	.	.	PUNCT
taxlaw-2848	1025	1	after	after	ADP
taxlaw-2848	1025	2	the	the	DET
taxlaw-2848	1025	3	transition	transition	NOUN
taxlaw-2848	1025	4	,	,	PUNCT
taxlaw-2848	1025	5	when	when	SCONJ
taxlaw-2848	1025	6	you	you	PRON
taxlaw-2848	1025	7	sold	sell	VERB
taxlaw-2848	1025	8	your	your	PRON
taxlaw-2848	1025	9	asset	asset	NOUN
taxlaw-2848	1025	10	for	for	ADP
taxlaw-2848	1025	11	$	$	SYM
taxlaw-2848	1025	12	100	100	NUM
taxlaw-2848	1025	13	,	,	PUNCT
taxlaw-2848	1025	14	you	you	PRON
taxlaw-2848	1025	15	had	have	VERB
taxlaw-2848	1025	16	a	a	DET
taxlaw-2848	1025	17	$	$	SYM
taxlaw-2848	1025	18	100	100	NUM
taxlaw-2848	1025	19	cash	cash	NOUN
taxlaw-2848	1025	20	inflow	inflow	NOUN
taxlaw-2848	1025	21	and	and	CCONJ
taxlaw-2848	1025	22	could	could	AUX
taxlaw-2848	1025	23	not	not	PART
taxlaw-2848	1025	24	use	use	VERB
taxlaw-2848	1025	25	your	your	PRON
taxlaw-2848	1025	26	income	income	NOUN
taxlaw-2848	1025	27	tax	tax	NOUN
taxlaw-2848	1025	28	basis	basis	NOUN
taxlaw-2848	1025	29	against	against	ADP
taxlaw-2848	1025	30	the	the	DET
taxlaw-2848	1025	31	inflow	inflow	NOUN
taxlaw-2848	1025	32	because	because	SCONJ
taxlaw-2848	1025	33	the	the	DET
taxlaw-2848	1025	34	new	new	ADJ
taxlaw-2848	1025	35	system	system	NOUN
taxlaw-2848	1025	36	does	do	AUX
taxlaw-2848	1025	37	not	not	PART
taxlaw-2848	1025	38	use	use	VERB
taxlaw-2848	1025	39	basis	basis	NOUN
taxlaw-2848	1025	40	to	to	PART
taxlaw-2848	1025	41	compute	compute	VERB
taxlaw-2848	1025	42	tax	tax	NOUN
taxlaw-2848	1025	43	liability	liability	NOUN
taxlaw-2848	1025	44	.	.	PUNCT
taxlaw-2848	1026	1	we	we	PRON
taxlaw-2848	1026	2	can	can	AUX
taxlaw-2848	1026	3	,	,	PUNCT
taxlaw-2848	1026	4	therefore	therefore	ADV
taxlaw-2848	1026	5	,	,	PUNCT
taxlaw-2848	1026	6	think	think	VERB
taxlaw-2848	1026	7	of	of	ADP
taxlaw-2848	1026	8	the	the	DET
taxlaw-2848	1026	9	tax	tax	NOUN
taxlaw-2848	1026	10	on	on	ADP
taxlaw-2848	1026	11	existing	exist	VERB
taxlaw-2848	1026	12	capital	capital	NOUN
taxlaw-2848	1026	13	as	as	ADP
taxlaw-2848	1026	14	arising	arise	VERB
taxlaw-2848	1026	15	because	because	SCONJ
taxlaw-2848	1026	16	basis	basis	NOUN
taxlaw-2848	1026	17	under	under	ADP
taxlaw-2848	1026	18	the	the	DET
taxlaw-2848	1026	19	income	income	NOUN
taxlaw-2848	1026	20	tax	tax	NOUN
taxlaw-2848	1026	21	does	do	AUX
taxlaw-2848	1026	22	not	not	PART
taxlaw-2848	1026	23	count	count	VERB
taxlaw-2848	1026	24	under	under	ADP
taxlaw-2848	1026	25	a	a	DET
taxlaw-2848	1026	26	consumption	consumption	NOUN
taxlaw-2848	1026	27	tax	tax	NOUN
taxlaw-2848	1026	28	.	.	PUNCT
taxlaw-2848	1027	1	the	the	DET
taxlaw-2848	1027	2	central	central	ADJ
taxlaw-2848	1027	3	issue	issue	NOUN
taxlaw-2848	1027	4	on	on	ADP
taxlaw-2848	1027	5	transition	transition	NOUN
taxlaw-2848	1027	6	,	,	PUNCT
taxlaw-2848	1027	7	therefore	therefore	ADV
taxlaw-2848	1027	8	,	,	PUNCT
taxlaw-2848	1027	9	is	be	AUX
taxlaw-2848	1027	10	whether	whether	SCONJ
taxlaw-2848	1027	11	businesses	business	NOUN
taxlaw-2848	1027	12	can	can	AUX
taxlaw-2848	1027	13	use	use	VERB
taxlaw-2848	1027	14	their	their	PRON
taxlaw-2848	1027	15	existing	exist	VERB
taxlaw-2848	1027	16	basis	basis	NOUN
taxlaw-2848	1027	17	.	.	PUNCT
taxlaw-2848	1028	1	the	the	DET
taxlaw-2848	1028	2	extent	extent	NOUN
taxlaw-2848	1028	3	to	to	PART
taxlaw-2848	1028	4	which	which	PRON
taxlaw-2848	1028	5	businesses	business	NOUN
taxlaw-2848	1028	6	can	can	AUX
taxlaw-2848	1028	7	use	use	VERB
taxlaw-2848	1028	8	their	their	PRON
taxlaw-2848	1028	9	existing	exist	VERB
taxlaw-2848	1028	10	basis	basis	NOUN
taxlaw-2848	1028	11	determines	determine	VERB
taxlaw-2848	1028	12	the	the	DET
taxlaw-2848	1028	13	extent	extent	NOUN
taxlaw-2848	1028	14	of	of	ADP
taxlaw-2848	1028	15	transition	transition	NOUN
taxlaw-2848	1028	16	relief	relief	NOUN
taxlaw-2848	1028	17	or	or	CCONJ
taxlaw-2848	1028	18	transition	transition	NOUN
taxlaw-2848	1028	19	tax	tax	NOUN
taxlaw-2848	1028	20	.	.	PUNCT
taxlaw-2848	1029	1	giving	give	VERB
taxlaw-2848	1029	2	transition	transition	NOUN
taxlaw-2848	1029	3	relief	relief	NOUN
taxlaw-2848	1029	4	by	by	ADP
taxlaw-2848	1029	5	letting	let	VERB
taxlaw-2848	1029	6	taxpayer	taxpayer	NOUN
taxlaw-2848	1029	7	use	use	VERB
taxlaw-2848	1029	8	existing	exist	VERB
taxlaw-2848	1029	9	basis	basis	NOUN
taxlaw-2848	1029	10	,	,	PUNCT
taxlaw-2848	1029	11	however	however	ADV
taxlaw-2848	1029	12	,	,	PUNCT
taxlaw-2848	1029	13	means	mean	VERB
taxlaw-2848	1029	14	that	that	SCONJ
taxlaw-2848	1029	15	it	it	PRON
taxlaw-2848	1029	16	could	could	AUX
taxlaw-2848	1029	17	be	be	AUX
taxlaw-2848	1029	18	years	year	NOUN
taxlaw-2848	1029	19	or	or	CCONJ
taxlaw-2848	1029	20	decades	decade	NOUN
taxlaw-2848	1029	21	before	before	SCONJ
taxlaw-2848	1029	22	the	the	DET
taxlaw-2848	1029	23	system	system	NOUN
taxlaw-2848	1029	24	is	be	AUX
taxlaw-2848	1029	25	fully	fully	ADV
taxlaw-2848	1029	26	on	on	ADP
taxlaw-2848	1029	27	a	a	DET
taxlaw-2848	1029	28	cash	cash	NOUN
taxlaw-2848	1029	29	-	-	PUNCT
taxlaw-2848	1029	30	flow	flow	NOUN
taxlaw-2848	1029	31	basis	basis	NOUN
taxlaw-2848	1029	32	.	.	PUNCT
taxlaw-2848	1030	1	moreover	moreover	ADV
taxlaw-2848	1030	2	,	,	PUNCT
taxlaw-2848	1030	3	transition	transition	NOUN
taxlaw-2848	1030	4	relief	relief	NOUN
taxlaw-2848	1030	5	will	will	AUX
taxlaw-2848	1030	6	be	be	AUX
taxlaw-2848	1030	7	very	very	ADV
taxlaw-2848	1030	8	expensive	expensive	ADJ
taxlaw-2848	1030	9	given	give	VERB
taxlaw-2848	1030	10	the	the	DET
taxlaw-2848	1030	11	size	size	NOUN
taxlaw-2848	1030	12	of	of	ADP
taxlaw-2848	1030	13	the	the	DET
taxlaw-2848	1030	14	existing	exist	VERB
taxlaw-2848	1030	15	capital	capital	NOUN
taxlaw-2848	1030	16	base	base	NOUN
taxlaw-2848	1030	17	,	,	PUNCT
taxlaw-2848	1030	18	which	which	PRON
taxlaw-2848	1030	19	means	mean	VERB
taxlaw-2848	1030	20	that	that	SCONJ
taxlaw-2848	1030	21	tax	tax	NOUN
taxlaw-2848	1030	22	rates	rate	NOUN
taxlaw-2848	1030	23	would	would	AUX
taxlaw-2848	1030	24	have	have	VERB
taxlaw-2848	1030	25	to	to	PART
taxlaw-2848	1030	26	be	be	AUX
taxlaw-2848	1030	27	much	much	ADV
taxlaw-2848	1030	28	higher	high	ADJ
taxlaw-2848	1030	29	than	than	ADP
taxlaw-2848	1030	30	without	without	ADP
taxlaw-2848	1030	31	transition	transition	NOUN
taxlaw-2848	1030	32	relief	relief	NOUN
taxlaw-2848	1030	33	.	.	PUNCT
taxlaw-2848	1031	1	the	the	DET
taxlaw-2848	1031	2	brady	brady	PROPN
taxlaw-2848	1031	3	plan	plan	NOUN
taxlaw-2848	1031	4	says	say	VERB
taxlaw-2848	1031	5	nothing	nothing	PRON
taxlaw-2848	1031	6	about	about	ADP
taxlaw-2848	1031	7	this	this	PRON
taxlaw-2848	1031	8	,	,	PUNCT
taxlaw-2848	1031	9	although	although	SCONJ
taxlaw-2848	1031	10	i	i	PRON
taxlaw-2848	1031	11	think	think	VERB
taxlaw-2848	1031	12	the	the	DET
taxlaw-2848	1031	13	best	good	ADJ
taxlaw-2848	1031	14	reading	reading	NOUN
taxlaw-2848	1031	15	of	of	ADP
taxlaw-2848	1031	16	the	the	DET
taxlaw-2848	1031	17	text	text	NOUN
taxlaw-2848	1031	18	is	be	AUX
taxlaw-2848	1031	19	that	that	SCONJ
taxlaw-2848	1031	20	businesses	business	NOUN
taxlaw-2848	1031	21	will	will	AUX
taxlaw-2848	1031	22	continue	continue	VERB
taxlaw-2848	1031	23	to	to	PART
taxlaw-2848	1031	24	be	be	AUX
taxlaw-2848	1031	25	able	able	ADJ
taxlaw-2848	1031	26	to	to	PART
taxlaw-2848	1031	27	use	use	VERB
taxlaw-2848	1031	28	existing	exist	VERB
taxlaw-2848	1031	29	basis	basis	NOUN
taxlaw-2848	1031	30	.	.	PUNCT
taxlaw-2848	1032	1	the	the	DET
taxlaw-2848	1032	2	text	text	NOUN
taxlaw-2848	1032	3	simply	simply	ADV
taxlaw-2848	1032	4	says	say	VERB
taxlaw-2848	1032	5	that	that	SCONJ
taxlaw-2848	1032	6	new	new	ADJ
taxlaw-2848	1032	7	investment	investment	NOUN
taxlaw-2848	1032	8	will	will	AUX
taxlaw-2848	1032	9	be	be	AUX
taxlaw-2848	1032	10	expensed	expense	VERB
taxlaw-2848	1032	11	.	.	PUNCT
taxlaw-2848	1033	1	the	the	DET
taxlaw-2848	1033	2	bush	bush	PROPN
taxlaw-2848	1033	3	tax	tax	PROPN
taxlaw-2848	1033	4	commission	commission	PROPN
taxlaw-2848	1033	5	tried	try	VERB
taxlaw-2848	1033	6	to	to	PART
taxlaw-2848	1033	7	take	take	VERB
taxlaw-2848	1033	8	a	a	DET
taxlaw-2848	1033	9	middle	middle	ADJ
taxlaw-2848	1033	10	course	course	NOUN
taxlaw-2848	1033	11	.	.	PUNCT
taxlaw-2848	1034	1	they	they	PRON
taxlaw-2848	1034	2	allowed	allow	VERB
taxlaw-2848	1034	3	businesses	business	NOUN
taxlaw-2848	1034	4	to	to	PART
taxlaw-2848	1034	5	continue	continue	VERB
taxlaw-2848	1034	6	to	to	PART
taxlaw-2848	1034	7	use	use	VERB
taxlaw-2848	1034	8	their	their	PRON
taxlaw-2848	1034	9	existing	exist	VERB
taxlaw-2848	1034	10	depreciation	depreciation	NOUN
taxlaw-2848	1034	11	allowances	allowance	NOUN
taxlaw-2848	1034	12	but	but	CCONJ
taxlaw-2848	1034	13	phased	phase	VERB
taxlaw-2848	1034	14	them	they	PRON
taxlaw-2848	1034	15	out	out	ADP
taxlaw-2848	1034	16	over	over	ADP
taxlaw-2848	1034	17	five	five	NUM
taxlaw-2848	1034	18	years	year	NOUN
taxlaw-2848	1034	19	.	.	PUNCT
taxlaw-2848	1035	1	for	for	ADP
taxlaw-2848	1035	2	example	example	NOUN
taxlaw-2848	1035	3	,	,	PUNCT
taxlaw-2848	1035	4	in	in	ADP
taxlaw-2848	1035	5	the	the	DET
taxlaw-2848	1035	6	second	second	ADJ
taxlaw-2848	1035	7	year	year	NOUN
taxlaw-2848	1035	8	of	of	ADP
taxlaw-2848	1035	9	the	the	DET
taxlaw-2848	1035	10	new	new	ADJ
taxlaw-2848	1035	11	tax	tax	NOUN
taxlaw-2848	1035	12	,	,	PUNCT
taxlaw-2848	1035	13	businesses	business	NOUN
taxlaw-2848	1035	14	would	would	AUX
taxlaw-2848	1035	15	be	be	AUX
taxlaw-2848	1035	16	able	able	ADJ
taxlaw-2848	1035	17	to	to	PART
taxlaw-2848	1035	18	use	use	VERB
taxlaw-2848	1035	19	80	80	NUM
taxlaw-2848	1035	20	%	%	NOUN
taxlaw-2848	1035	21	of	of	ADP
taxlaw-2848	1035	22	the	the	DET
taxlaw-2848	1035	23	basis	basis	NOUN
taxlaw-2848	1035	24	that	that	SCONJ
taxlaw-2848	1035	25	they	they	PRON
taxlaw-2848	1035	26	could	could	AUX
taxlaw-2848	1035	27	have	have	AUX
taxlaw-2848	1035	28	used	use	VERB
taxlaw-2848	1035	29	under	under	ADP
taxlaw-2848	1035	30	an	an	DET
taxlaw-2848	1035	31	income	income	NOUN
taxlaw-2848	1035	32	tax	tax	NOUN
taxlaw-2848	1035	33	,	,	PUNCT
taxlaw-2848	1035	34	60	60	NUM
taxlaw-2848	1035	35	%	%	NOUN
taxlaw-2848	1035	36	in	in	ADP
taxlaw-2848	1035	37	the	the	DET
taxlaw-2848	1035	38	third	third	ADJ
taxlaw-2848	1035	39	year	year	NOUN
taxlaw-2848	1035	40	,	,	PUNCT
taxlaw-2848	1035	41	and	and	CCONJ
taxlaw-2848	1035	42	so	so	ADV
taxlaw-2848	1035	43	forth	forth	ADV
taxlaw-2848	1035	44	.	.	PUNCT
taxlaw-2848	1036	1	this	this	DET
taxlaw-2848	1036	2	approach	approach	NOUN
taxlaw-2848	1036	3	reduces	reduce	VERB
taxlaw-2848	1036	4	the	the	DET
taxlaw-2848	1036	5	extent	extent	NOUN
taxlaw-2848	1036	6	of	of	ADP
taxlaw-2848	1036	7	transition	transition	NOUN
taxlaw-2848	1036	8	relief	relief	NOUN
taxlaw-2848	1036	9	and	and	CCONJ
taxlaw-2848	1036	10	also	also	ADV
taxlaw-2848	1036	11	ensures	ensure	VERB
taxlaw-2848	1036	12	that	that	SCONJ
taxlaw-2848	1036	13	the	the	DET
taxlaw-2848	1036	14	income	income	NOUN
taxlaw-2848	1036	15	tax	tax	NOUN
taxlaw-2848	1036	16	rules	rule	NOUN
taxlaw-2848	1036	17	–	–	PUNCT
taxlaw-2848	1036	18	basis	basis	NOUN
taxlaw-2848	1036	19	and	and	CCONJ
taxlaw-2848	1036	20	so	so	ADV
taxlaw-2848	1036	21	forth	forth	ADV
taxlaw-2848	1036	22	–	–	PUNCT
taxlaw-2848	1036	23	can	can	AUX
taxlaw-2848	1036	24	be	be	AUX
taxlaw-2848	1036	25	eliminated	eliminate	VERB
taxlaw-2848	1036	26	after	after	ADP
taxlaw-2848	1036	27	five	five	NUM
taxlaw-2848	1036	28	years	year	NOUN
taxlaw-2848	1036	29	rather	rather	ADV
taxlaw-2848	1036	30	than	than	ADP
taxlaw-2848	1036	31	having	have	VERB
taxlaw-2848	1036	32	to	to	PART
taxlaw-2848	1036	33	be	be	AUX
taxlaw-2848	1036	34	retained	retain	VERB
taxlaw-2848	1036	35	indefinitely	indefinitely	ADV
taxlaw-2848	1036	36	.	.	PUNCT
taxlaw-2848	1037	1	2017	2017	NUM
taxlaw-2848	1037	2	]	]	PUNCT
taxlaw-2848	1037	3	a	a	DET
taxlaw-2848	1037	4	guide	guide	NOUN
taxlaw-2848	1037	5	to	to	ADP
taxlaw-2848	1037	6	the	the	DET
taxlaw-2848	1037	7	gop	gop	PROPN
taxlaw-2848	1037	8	tax	tax	NOUN
taxlaw-2848	1037	9	plan	plan	NOUN
taxlaw-2848	1037	10	225	225	NUM
taxlaw-2848	1037	11	a	a	DET
taxlaw-2848	1037	12	way	way	NOUN
taxlaw-2848	1037	13	to	to	PART
taxlaw-2848	1037	14	generalize	generalize	VERB
taxlaw-2848	1037	15	this	this	DET
taxlaw-2848	1037	16	system	system	NOUN
taxlaw-2848	1037	17	is	be	AUX
taxlaw-2848	1037	18	to	to	PART
taxlaw-2848	1037	19	allow	allow	VERB
taxlaw-2848	1037	20	taxpayers	taxpayer	NOUN
taxlaw-2848	1037	21	to	to	ADP
taxlaw-2848	1037	22	a	a	DET
taxlaw-2848	1037	23	recover	recover	NOUN
taxlaw-2848	1037	24	fraction	fraction	NOUN
taxlaw-2848	1037	25	of	of	ADP
taxlaw-2848	1037	26	their	their	PRON
taxlaw-2848	1037	27	basis	basis	NOUN
taxlaw-2848	1037	28	in	in	ADP
taxlaw-2848	1037	29	all	all	PRON
taxlaw-2848	1037	30	of	of	ADP
taxlaw-2848	1037	31	their	their	PRON
taxlaw-2848	1037	32	assets	asset	NOUN
taxlaw-2848	1037	33	(	(	PUNCT
taxlaw-2848	1037	34	not	not	PART
taxlaw-2848	1037	35	just	just	ADV
taxlaw-2848	1037	36	depreciable	depreciable	ADJ
taxlaw-2848	1037	37	assets	asset	NOUN
taxlaw-2848	1037	38	)	)	PUNCT
taxlaw-2848	1037	39	on	on	ADP
taxlaw-2848	1037	40	a	a	DET
taxlaw-2848	1037	41	fixed	fix	VERB
taxlaw-2848	1037	42	schedule	schedule	NOUN
taxlaw-2848	1037	43	.	.	PUNCT
taxlaw-2848	1038	1	taxpayers	taxpayer	NOUN
taxlaw-2848	1038	2	would	would	AUX
taxlaw-2848	1038	3	have	have	VERB
taxlaw-2848	1038	4	to	to	PART
taxlaw-2848	1038	5	declare	declare	VERB
taxlaw-2848	1038	6	(	(	PUNCT
taxlaw-2848	1038	7	and	and	CCONJ
taxlaw-2848	1038	8	document	document	NOUN
taxlaw-2848	1038	9	)	)	PUNCT
taxlaw-2848	1038	10	their	their	PRON
taxlaw-2848	1038	11	basis	basis	NOUN
taxlaw-2848	1038	12	and	and	CCONJ
taxlaw-2848	1038	13	then	then	ADV
taxlaw-2848	1038	14	could	could	AUX
taxlaw-2848	1038	15	recover	recover	VERB
taxlaw-2848	1038	16	it	it	PRON
taxlaw-2848	1038	17	(	(	PUNCT
taxlaw-2848	1038	18	or	or	CCONJ
taxlaw-2848	1038	19	a	a	DET
taxlaw-2848	1038	20	fraction	fraction	NOUN
taxlaw-2848	1038	21	)	)	PUNCT
taxlaw-2848	1038	22	over	over	ADP
taxlaw-2848	1038	23	a	a	DET
taxlaw-2848	1038	24	set	set	ADJ
taxlaw-2848	1038	25	period	period	NOUN
taxlaw-2848	1038	26	of	of	ADP
taxlaw-2848	1038	27	time	time	NOUN
taxlaw-2848	1038	28	unrelated	unrelated	ADJ
taxlaw-2848	1038	29	to	to	ADP
taxlaw-2848	1038	30	the	the	DET
taxlaw-2848	1038	31	sale	sale	NOUN
taxlaw-2848	1038	32	of	of	ADP
taxlaw-2848	1038	33	their	their	PRON
taxlaw-2848	1038	34	assets	asset	NOUN
taxlaw-2848	1038	35	.	.	PUNCT
taxlaw-2848	1039	1	this	this	PRON
taxlaw-2848	1039	2	would	would	AUX
taxlaw-2848	1039	3	allow	allow	VERB
taxlaw-2848	1039	4	any	any	DET
taxlaw-2848	1039	5	level	level	NOUN
taxlaw-2848	1039	6	of	of	ADP
taxlaw-2848	1039	7	desired	desire	VERB
taxlaw-2848	1039	8	transition	transition	NOUN
taxlaw-2848	1039	9	relief	relief	NOUN
taxlaw-2848	1039	10	depending	depend	VERB
taxlaw-2848	1039	11	on	on	ADP
taxlaw-2848	1039	12	the	the	DET
taxlaw-2848	1039	13	allowed	allow	VERB
taxlaw-2848	1039	14	fraction	fraction	NOUN
taxlaw-2848	1039	15	and	and	CCONJ
taxlaw-2848	1039	16	would	would	AUX
taxlaw-2848	1039	17	allow	allow	VERB
taxlaw-2848	1039	18	the	the	DET
taxlaw-2848	1039	19	system	system	NOUN
taxlaw-2848	1039	20	to	to	PART
taxlaw-2848	1039	21	move	move	VERB
taxlaw-2848	1039	22	immediately	immediately	ADV
taxlaw-2848	1039	23	to	to	ADP
taxlaw-2848	1039	24	a	a	DET
taxlaw-2848	1039	25	cash	cash	NOUN
taxlaw-2848	1039	26	flow	flow	NOUN
taxlaw-2848	1039	27	basis	basis	NOUN
taxlaw-2848	1039	28	,	,	PUNCT
taxlaw-2848	1039	29	eliminating	eliminate	VERB
taxlaw-2848	1039	30	the	the	DET
taxlaw-2848	1039	31	need	need	NOUN
taxlaw-2848	1039	32	for	for	ADP
taxlaw-2848	1039	33	income	income	NOUN
taxlaw-2848	1039	34	tax	tax	NOUN
taxlaw-2848	1039	35	rules	rule	NOUN
taxlaw-2848	1039	36	.	.	PUNCT
taxlaw-2848	1040	1	alternatively	alternatively	ADV
taxlaw-2848	1040	2	,	,	PUNCT
taxlaw-2848	1040	3	basis	basis	NOUN
taxlaw-2848	1040	4	could	could	AUX
taxlaw-2848	1040	5	remain	remain	VERB
taxlaw-2848	1040	6	attached	attached	ADJ
taxlaw-2848	1040	7	to	to	ADP
taxlaw-2848	1040	8	assets	asset	NOUN
taxlaw-2848	1040	9	so	so	SCONJ
taxlaw-2848	1040	10	that	that	SCONJ
taxlaw-2848	1040	11	it	it	PRON
taxlaw-2848	1040	12	can	can	AUX
taxlaw-2848	1040	13	be	be	AUX
taxlaw-2848	1040	14	used	use	VERB
taxlaw-2848	1040	15	when	when	SCONJ
taxlaw-2848	1040	16	assets	asset	NOUN
taxlaw-2848	1040	17	are	be	AUX
taxlaw-2848	1040	18	sold	sell	VERB
taxlaw-2848	1040	19	,	,	PUNCT
taxlaw-2848	1040	20	but	but	CCONJ
taxlaw-2848	1040	21	would	would	AUX
taxlaw-2848	1040	22	decline	decline	VERB
taxlaw-2848	1040	23	over	over	ADP
taxlaw-2848	1040	24	a	a	DET
taxlaw-2848	1040	25	set	set	ADJ
taxlaw-2848	1040	26	period	period	NOUN
taxlaw-2848	1040	27	of	of	ADP
taxlaw-2848	1040	28	time	time	NOUN
taxlaw-2848	1040	29	.	.	PUNCT
taxlaw-2848	1041	1	tax	tax	NOUN
taxlaw-2848	1041	2	rate	rate	NOUN
taxlaw-2848	1041	3	changes	change	VERB
taxlaw-2848	1041	4	the	the	DET
taxlaw-2848	1041	5	transition	transition	NOUN
taxlaw-2848	1041	6	effects	effect	NOUN
taxlaw-2848	1041	7	of	of	ADP
taxlaw-2848	1041	8	a	a	DET
taxlaw-2848	1041	9	tax	tax	NOUN
taxlaw-2848	1041	10	rate	rate	NOUN
taxlaw-2848	1041	11	change	change	NOUN
taxlaw-2848	1041	12	are	be	AUX
taxlaw-2848	1041	13	exactly	exactly	ADV
taxlaw-2848	1041	14	the	the	DET
taxlaw-2848	1041	15	same	same	ADJ
taxlaw-2848	1041	16	as	as	ADP
taxlaw-2848	1041	17	the	the	DET
taxlaw-2848	1041	18	transition	transition	NOUN
taxlaw-2848	1041	19	effects	effect	NOUN
taxlaw-2848	1041	20	from	from	ADP
taxlaw-2848	1041	21	the	the	DET
taxlaw-2848	1041	22	initial	initial	ADJ
taxlaw-2848	1041	23	introduction	introduction	NOUN
taxlaw-2848	1041	24	of	of	ADP
taxlaw-2848	1041	25	a	a	DET
taxlaw-2848	1041	26	cash	cash	NOUN
taxlaw-2848	1041	27	-	-	PUNCT
taxlaw-2848	1041	28	flow	flow	NOUN
taxlaw-2848	1041	29	tax	tax	NOUN
taxlaw-2848	1041	30	.	.	PUNCT
taxlaw-2848	1042	1	consider	consider	VERB
taxlaw-2848	1042	2	the	the	DET
taxlaw-2848	1042	3	example	example	NOUN
taxlaw-2848	1042	4	of	of	ADP
taxlaw-2848	1042	5	the	the	DET
taxlaw-2848	1042	6	$	$	SYM
taxlaw-2848	1042	7	100	100	NUM
taxlaw-2848	1042	8	investment	investment	NOUN
taxlaw-2848	1042	9	,	,	PUNCT
taxlaw-2848	1042	10	and	and	CCONJ
taxlaw-2848	1042	11	suppose	suppose	VERB
taxlaw-2848	1042	12	,	,	PUNCT
taxlaw-2848	1042	13	now	now	ADV
taxlaw-2848	1042	14	,	,	PUNCT
taxlaw-2848	1042	15	that	that	SCONJ
taxlaw-2848	1042	16	the	the	DET
taxlaw-2848	1042	17	investment	investment	NOUN
taxlaw-2848	1042	18	was	be	AUX
taxlaw-2848	1042	19	made	make	VERB
taxlaw-2848	1042	20	under	under	ADP
taxlaw-2848	1042	21	a	a	DET
taxlaw-2848	1042	22	cash	cash	NOUN
taxlaw-2848	1042	23	flow	flow	NOUN
taxlaw-2848	1042	24	system	system	NOUN
taxlaw-2848	1042	25	when	when	SCONJ
taxlaw-2848	1042	26	the	the	DET
taxlaw-2848	1042	27	tax	tax	NOUN
taxlaw-2848	1042	28	rate	rate	NOUN
taxlaw-2848	1042	29	was	be	AUX
taxlaw-2848	1042	30	20	20	NUM
taxlaw-2848	1042	31	%	%	NOUN
taxlaw-2848	1042	32	.	.	PUNCT
taxlaw-2848	1043	1	the	the	DET
taxlaw-2848	1043	2	investment	investment	NOUN
taxlaw-2848	1043	3	produced	produce	VERB
taxlaw-2848	1043	4	a	a	DET
taxlaw-2848	1043	5	$	$	SYM
taxlaw-2848	1043	6	20	20	NUM
taxlaw-2848	1043	7	tax	tax	NOUN
taxlaw-2848	1043	8	saving	saving	NOUN
taxlaw-2848	1043	9	.	.	PUNCT
taxlaw-2848	1044	1	a	a	DET
taxlaw-2848	1044	2	year	year	NOUN
taxlaw-2848	1044	3	from	from	ADP
taxlaw-2848	1044	4	now	now	ADV
taxlaw-2848	1044	5	,	,	PUNCT
taxlaw-2848	1044	6	the	the	DET
taxlaw-2848	1044	7	investment	investment	NOUN
taxlaw-2848	1044	8	is	be	AUX
taxlaw-2848	1044	9	sold	sell	VERB
taxlaw-2848	1044	10	for	for	ADP
taxlaw-2848	1044	11	$	$	SYM
taxlaw-2848	1044	12	110	110	NUM
taxlaw-2848	1044	13	.	.	PUNCT
taxlaw-2848	1045	1	if	if	SCONJ
taxlaw-2848	1045	2	the	the	DET
taxlaw-2848	1045	3	tax	tax	NOUN
taxlaw-2848	1045	4	rate	rate	NOUN
taxlaw-2848	1045	5	were	be	AUX
taxlaw-2848	1045	6	still	still	ADV
taxlaw-2848	1045	7	20	20	NUM
taxlaw-2848	1045	8	%	%	NOUN
taxlaw-2848	1045	9	,	,	PUNCT
taxlaw-2848	1045	10	the	the	DET
taxlaw-2848	1045	11	tax	tax	NOUN
taxlaw-2848	1045	12	due	due	ADJ
taxlaw-2848	1045	13	would	would	AUX
taxlaw-2848	1045	14	be	be	AUX
taxlaw-2848	1045	15	$	$	SYM
taxlaw-2848	1045	16	22	22	NUM
taxlaw-2848	1045	17	,	,	PUNCT
taxlaw-2848	1045	18	which	which	PRON
taxlaw-2848	1045	19	is	be	AUX
taxlaw-2848	1045	20	the	the	DET
taxlaw-2848	1045	21	future	future	ADJ
taxlaw-2848	1045	22	value	value	NOUN
taxlaw-2848	1045	23	of	of	ADP
taxlaw-2848	1045	24	the	the	DET
taxlaw-2848	1045	25	$	$	SYM
taxlaw-2848	1045	26	20	20	NUM
taxlaw-2848	1045	27	of	of	ADP
taxlaw-2848	1045	28	tax	tax	NOUN
taxlaw-2848	1045	29	savings	saving	NOUN
taxlaw-2848	1045	30	.	.	PUNCT
taxlaw-2848	1046	1	suppose	suppose	VERB
taxlaw-2848	1046	2	,	,	PUNCT
taxlaw-2848	1046	3	however	however	ADV
taxlaw-2848	1046	4	,	,	PUNCT
taxlaw-2848	1046	5	that	that	SCONJ
taxlaw-2848	1046	6	in	in	ADP
taxlaw-2848	1046	7	the	the	DET
taxlaw-2848	1046	8	interim	interim	NOUN
taxlaw-2848	1046	9	,	,	PUNCT
taxlaw-2848	1046	10	the	the	DET
taxlaw-2848	1046	11	tax	tax	NOUN
taxlaw-2848	1046	12	rate	rate	NOUN
taxlaw-2848	1046	13	was	be	AUX
taxlaw-2848	1046	14	increased	increase	VERB
taxlaw-2848	1046	15	to	to	ADP
taxlaw-2848	1046	16	30	30	NUM
taxlaw-2848	1046	17	%	%	NOUN
taxlaw-2848	1046	18	.	.	PUNCT
taxlaw-2848	1047	1	the	the	DET
taxlaw-2848	1047	2	tax	tax	NOUN
taxlaw-2848	1047	3	due	due	ADJ
taxlaw-2848	1047	4	would	would	AUX
taxlaw-2848	1047	5	now	now	ADV
taxlaw-2848	1047	6	be	be	AUX
taxlaw-2848	1047	7	$	$	SYM
taxlaw-2848	1047	8	33	33	NUM
taxlaw-2848	1047	9	,	,	PUNCT
taxlaw-2848	1047	10	$	$	SYM
taxlaw-2848	1047	11	11	11	NUM
taxlaw-2848	1047	12	more	more	ADJ
taxlaw-2848	1047	13	than	than	ADP
taxlaw-2848	1047	14	under	under	ADP
taxlaw-2848	1047	15	the	the	DET
taxlaw-2848	1047	16	20	20	NUM
taxlaw-2848	1047	17	%	%	NOUN
taxlaw-2848	1047	18	tax	tax	NOUN
taxlaw-2848	1047	19	.	.	PUNCT
taxlaw-2848	1048	1	this	this	PRON
taxlaw-2848	1048	2	$	$	SYM
taxlaw-2848	1048	3	11	11	NUM
taxlaw-2848	1048	4	(	(	PUNCT
taxlaw-2848	1048	5	$	$	SYM
taxlaw-2848	1048	6	10	10	NUM
taxlaw-2848	1048	7	in	in	ADP
taxlaw-2848	1048	8	present	present	ADJ
taxlaw-2848	1048	9	value	value	NOUN
taxlaw-2848	1048	10	terms	term	NOUN
taxlaw-2848	1048	11	)	)	PUNCT
taxlaw-2848	1048	12	is	be	AUX
taxlaw-2848	1048	13	a	a	DET
taxlaw-2848	1048	14	10	10	NUM
taxlaw-2848	1048	15	%	%	NOUN
taxlaw-2848	1048	16	tax	tax	NOUN
taxlaw-2848	1048	17	on	on	ADP
taxlaw-2848	1048	18	existing	exist	VERB
taxlaw-2848	1048	19	capital	capital	NOUN
taxlaw-2848	1048	20	.	.	PUNCT
taxlaw-2848	1049	1	it	it	PRON
taxlaw-2848	1049	2	is	be	AUX
taxlaw-2848	1049	3	a	a	DET
taxlaw-2848	1049	4	tax	tax	NOUN
taxlaw-2848	1049	5	on	on	ADP
taxlaw-2848	1049	6	existing	exist	VERB
taxlaw-2848	1049	7	capital	capital	NOUN
taxlaw-2848	1049	8	equal	equal	ADJ
taxlaw-2848	1049	9	to	to	ADP
taxlaw-2848	1049	10	the	the	DET
taxlaw-2848	1049	11	tax	tax	NOUN
taxlaw-2848	1049	12	increase	increase	NOUN
taxlaw-2848	1049	13	of	of	ADP
taxlaw-2848	1049	14	10	10	NUM
taxlaw-2848	1049	15	percentage	percentage	NOUN
taxlaw-2848	1049	16	points	point	NOUN
taxlaw-2848	1049	17	.	.	PUNCT
taxlaw-2848	1050	1	the	the	DET
taxlaw-2848	1050	2	opposite	opposite	ADJ
taxlaw-2848	1050	3	holds	hold	VERB
taxlaw-2848	1050	4	if	if	SCONJ
taxlaw-2848	1050	5	tax	tax	NOUN
taxlaw-2848	1050	6	rates	rate	NOUN
taxlaw-2848	1050	7	go	go	VERB
taxlaw-2848	1050	8	down	down	ADV
taxlaw-2848	1050	9	.	.	PUNCT
taxlaw-2848	1051	1	taxpayers	taxpayer	NOUN
taxlaw-2848	1051	2	will	will	AUX
taxlaw-2848	1051	3	receive	receive	VERB
taxlaw-2848	1051	4	a	a	DET
taxlaw-2848	1051	5	subsidy	subsidy	NOUN
taxlaw-2848	1051	6	on	on	ADP
taxlaw-2848	1051	7	existing	exist	VERB
taxlaw-2848	1051	8	capital	capital	NOUN
taxlaw-2848	1051	9	equal	equal	ADJ
taxlaw-2848	1051	10	to	to	ADP
taxlaw-2848	1051	11	the	the	DET
taxlaw-2848	1051	12	amount	amount	NOUN
taxlaw-2848	1051	13	by	by	ADP
taxlaw-2848	1051	14	which	which	PRON
taxlaw-2848	1051	15	taxes	taxis	NOUN
taxlaw-2848	1051	16	go	go	VERB
taxlaw-2848	1051	17	down	down	ADV
taxlaw-2848	1051	18	.	.	PUNCT
taxlaw-2848	1052	1	transition	transition	NOUN
taxlaw-2848	1052	2	relief	relief	NOUN
taxlaw-2848	1052	3	is	be	AUX
taxlaw-2848	1052	4	relatively	relatively	ADV
taxlaw-2848	1052	5	easy	easy	ADJ
taxlaw-2848	1052	6	for	for	ADP
taxlaw-2848	1052	7	the	the	DET
taxlaw-2848	1052	8	switch	switch	NOUN
taxlaw-2848	1052	9	from	from	ADP
taxlaw-2848	1052	10	an	an	DET
taxlaw-2848	1052	11	income	income	NOUN
taxlaw-2848	1052	12	tax	tax	NOUN
taxlaw-2848	1052	13	to	to	ADP
taxlaw-2848	1052	14	a	a	DET
taxlaw-2848	1052	15	consumption	consumption	NOUN
taxlaw-2848	1052	16	tax	tax	NOUN
taxlaw-2848	1052	17	because	because	SCONJ
taxlaw-2848	1052	18	taxpayers	taxpayer	NOUN
taxlaw-2848	1052	19	can	can	AUX
taxlaw-2848	1052	20	be	be	AUX
taxlaw-2848	1052	21	allowed	allow	VERB
taxlaw-2848	1052	22	to	to	PART
taxlaw-2848	1052	23	continue	continue	VERB
taxlaw-2848	1052	24	to	to	PART
taxlaw-2848	1052	25	use	use	VERB
taxlaw-2848	1052	26	their	their	PRON
taxlaw-2848	1052	27	existing	exist	VERB
taxlaw-2848	1052	28	basis	basis	NOUN
taxlaw-2848	1052	29	.	.	PUNCT
taxlaw-2848	1053	1	the	the	DET
taxlaw-2848	1053	2	problem	problem	NOUN
taxlaw-2848	1053	3	is	be	AUX
taxlaw-2848	1053	4	much	much	ADV
taxlaw-2848	1053	5	more	more	ADV
taxlaw-2848	1053	6	difficult	difficult	ADJ
taxlaw-2848	1053	7	once	once	SCONJ
taxlaw-2848	1053	8	taxpayers	taxpayer	NOUN
taxlaw-2848	1053	9	are	be	AUX
taxlaw-2848	1053	10	in	in	ADP
taxlaw-2848	1053	11	a	a	DET
taxlaw-2848	1053	12	cash	cash	NOUN
taxlaw-2848	1053	13	-	-	PUNCT
taxlaw-2848	1053	14	flow	flow	NOUN
taxlaw-2848	1053	15	system	system	NOUN
taxlaw-2848	1053	16	and	and	CCONJ
taxlaw-2848	1053	17	tax	tax	NOUN
taxlaw-2848	1053	18	rates	rate	NOUN
taxlaw-2848	1053	19	change	change	VERB
taxlaw-2848	1053	20	because	because	SCONJ
taxlaw-2848	1053	21	there	there	PRON
taxlaw-2848	1053	22	is	be	VERB
taxlaw-2848	1053	23	no	no	DET
taxlaw-2848	1053	24	basis	basis	NOUN
taxlaw-2848	1053	25	to	to	PART
taxlaw-2848	1053	26	use	use	VERB
taxlaw-2848	1053	27	.	.	PUNCT
taxlaw-2848	1054	1	there	there	PRON
taxlaw-2848	1054	2	is	be	VERB
taxlaw-2848	1054	3	no	no	DET
taxlaw-2848	1054	4	straightforward	straightforward	ADJ
taxlaw-2848	1054	5	way	way	NOUN
taxlaw-2848	1054	6	to	to	PART
taxlaw-2848	1054	7	provide	provide	VERB
taxlaw-2848	1054	8	transition	transition	NOUN
taxlaw-2848	1054	9	relief	relief	NOUN
taxlaw-2848	1054	10	.	.	PUNCT
taxlaw-2848	1055	1	failing	fail	VERB
taxlaw-2848	1055	2	to	to	PART
taxlaw-2848	1055	3	provide	provide	VERB
taxlaw-2848	1055	4	transition	transition	NOUN
taxlaw-2848	1055	5	relief	relief	NOUN
taxlaw-2848	1055	6	for	for	ADP
taxlaw-2848	1055	7	tax	tax	NOUN
taxlaw-2848	1055	8	rate	rate	NOUN
taxlaw-2848	1055	9	changes	change	NOUN
taxlaw-2848	1055	10	,	,	PUNCT
taxlaw-2848	1055	11	however	however	ADV
taxlaw-2848	1055	12	,	,	PUNCT
taxlaw-2848	1055	13	may	may	AUX
taxlaw-2848	1055	14	make	make	VERB
taxlaw-2848	1055	15	the	the	DET
taxlaw-2848	1055	16	system	system	NOUN
taxlaw-2848	1055	17	less	less	ADV
taxlaw-2848	1055	18	efficient	efficient	ADJ
taxlaw-2848	1055	19	because	because	SCONJ
taxlaw-2848	1055	20	there	there	PRON
taxlaw-2848	1055	21	would	would	AUX
taxlaw-2848	1055	22	be	be	AUX
taxlaw-2848	1055	23	an	an	DET
taxlaw-2848	1055	24	incentive	incentive	NOUN
taxlaw-2848	1055	25	to	to	AUX
taxlaw-2848	1055	26	time	time	NOUN
taxlaw-2848	1055	27	transactions	transaction	NOUN
taxlaw-2848	1055	28	to	to	PART
taxlaw-2848	1055	29	take	take	VERB
taxlaw-2848	1055	30	advantage	advantage	NOUN
taxlaw-2848	1055	31	of	of	ADP
taxlaw-2848	1055	32	rate	rate	NOUN
taxlaw-2848	1055	33	changes	change	NOUN
taxlaw-2848	1055	34	.	.	PUNCT
taxlaw-2848	1056	1	in	in	ADP
taxlaw-2848	1056	2	particular	particular	ADJ
taxlaw-2848	1056	3	,	,	PUNCT
taxlaw-2848	1056	4	if	if	SCONJ
taxlaw-2848	1056	5	it	it	PRON
taxlaw-2848	1056	6	is	be	AUX
taxlaw-2848	1056	7	anticipated	anticipate	VERB
taxlaw-2848	1056	8	that	that	SCONJ
taxlaw-2848	1056	9	rates	rate	NOUN
taxlaw-2848	1056	10	will	will	AUX
taxlaw-2848	1056	11	go	go	VERB
taxlaw-2848	1056	12	up	up	ADP
taxlaw-2848	1056	13	,	,	PUNCT
taxlaw-2848	1056	14	there	there	PRON
taxlaw-2848	1056	15	will	will	AUX
taxlaw-2848	1056	16	be	be	AUX
taxlaw-2848	1056	17	an	an	DET
taxlaw-2848	1056	18	incentive	incentive	NOUN
taxlaw-2848	1056	19	to	to	PART
taxlaw-2848	1056	20	accelerate	accelerate	VERB
taxlaw-2848	1056	21	consumption	consumption	NOUN
taxlaw-2848	1056	22	to	to	PART
taxlaw-2848	1056	23	avoid	avoid	VERB
taxlaw-2848	1056	24	the	the	DET
taxlaw-2848	1056	25	transition	transition	NOUN
taxlaw-2848	1056	26	tax	tax	NOUN
taxlaw-2848	1056	27	.	.	PUNCT
taxlaw-2848	1057	1	if	if	SCONJ
taxlaw-2848	1057	2	it	it	PRON
taxlaw-2848	1057	3	is	be	AUX
taxlaw-2848	1057	4	anticipated	anticipate	VERB
taxlaw-2848	1057	5	that	that	SCONJ
taxlaw-2848	1057	6	rates	rate	NOUN
taxlaw-2848	1057	7	will	will	AUX
taxlaw-2848	1057	8	go	go	VERB
taxlaw-2848	1057	9	down	down	ADV
taxlaw-2848	1057	10	,	,	PUNCT
taxlaw-2848	1057	11	there	there	PRON
taxlaw-2848	1057	12	will	will	AUX
taxlaw-2848	1057	13	be	be	AUX
taxlaw-2848	1057	14	a	a	DET
taxlaw-2848	1057	15	corresponding	corresponding	ADJ
taxlaw-2848	1057	16	incentive	incentive	NOUN
taxlaw-2848	1057	17	to	to	PART
taxlaw-2848	1057	18	delay	delay	VERB
taxlaw-2848	1057	19	consumption	consumption	NOUN
taxlaw-2848	1057	20	.	.	PUNCT
taxlaw-2848	1058	1	these	these	DET
taxlaw-2848	1058	2	timing	timing	NOUN
taxlaw-2848	1058	3	effects	effect	NOUN
taxlaw-2848	1058	4	are	be	AUX
taxlaw-2848	1058	5	inefficient	inefficient	ADJ
taxlaw-2848	1058	6	because	because	SCONJ
taxlaw-2848	1058	7	the	the	DET
taxlaw-2848	1058	8	tax	tax	NOUN
taxlaw-2848	1058	9	system	system	NOUN
taxlaw-2848	1058	10	is	be	AUX
taxlaw-2848	1058	11	causing	cause	VERB
taxlaw-2848	1058	12	individuals	individual	NOUN
taxlaw-2848	1058	13	to	to	PART
taxlaw-2848	1058	14	accelerate	accelerate	VERB
taxlaw-2848	1058	15	or	or	CCONJ
taxlaw-2848	1058	16	defer	defer	VERB
taxlaw-2848	1058	17	their	their	PRON
taxlaw-2848	1058	18	consumption	consumption	NOUN
taxlaw-2848	1058	19	.	.	PUNCT
taxlaw-2848	1059	1	most	most	ADJ
taxlaw-2848	1059	2	cash	cash	NOUN
taxlaw-2848	1059	3	-	-	PUNCT
taxlaw-2848	1059	4	flow	flow	NOUN
taxlaw-2848	1059	5	tax	tax	NOUN
taxlaw-2848	1059	6	proposals	proposal	NOUN
taxlaw-2848	1059	7	ignore	ignore	VERB
taxlaw-2848	1059	8	this	this	DET
taxlaw-2848	1059	9	problem	problem	NOUN
taxlaw-2848	1059	10	,	,	PUNCT
taxlaw-2848	1059	11	implicitly	implicitly	ADV
taxlaw-2848	1059	12	denying	deny	VERB
taxlaw-2848	1059	13	any	any	DET
taxlaw-2848	1059	14	transition	transition	NOUN
taxlaw-2848	1059	15	relief	relief	NOUN
taxlaw-2848	1059	16	for	for	ADP
taxlaw-2848	1059	17	tax	tax	NOUN
taxlaw-2848	1059	18	rate	rate	NOUN
taxlaw-2848	1059	19	changes	change	NOUN
taxlaw-2848	1059	20	.	.	PUNCT
taxlaw-2848	1060	1	to	to	ADP
taxlaw-2848	1060	2	the	the	DET
taxlaw-2848	1060	3	extent	extent	NOUN
taxlaw-2848	1060	4	we	we	PRON
taxlaw-2848	1060	5	are	be	AUX
taxlaw-2848	1060	6	226	226	NUM
taxlaw-2848	1060	7	columbia	columbia	PROPN
taxlaw-2848	1060	8	journal	journal	NOUN
taxlaw-2848	1060	9	of	of	ADP
taxlaw-2848	1060	10	tax	tax	NOUN
taxlaw-2848	1060	11	law	law	NOUN
taxlaw-2848	1061	1	[	[	X
taxlaw-2848	1061	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	1061	3	concerned	concerned	ADJ
taxlaw-2848	1061	4	about	about	ADP
taxlaw-2848	1061	5	the	the	DET
taxlaw-2848	1061	6	transition	transition	NOUN
taxlaw-2848	1061	7	effects	effect	NOUN
taxlaw-2848	1061	8	,	,	PUNCT
taxlaw-2848	1061	9	david	david	PROPN
taxlaw-2848	1061	10	bradford	bradford	PROPN
taxlaw-2848	1061	11	proposed	propose	VERB
taxlaw-2848	1061	12	an	an	DET
taxlaw-2848	1061	13	economic	economic	ADJ
taxlaw-2848	1061	14	equivalent	equivalent	NOUN
taxlaw-2848	1061	15	to	to	ADP
taxlaw-2848	1061	16	a	a	DET
taxlaw-2848	1061	17	cash	cash	NOUN
taxlaw-2848	1061	18	flow	flow	NOUN
taxlaw-2848	1061	19	system	system	NOUN
taxlaw-2848	1061	20	that	that	PRON
taxlaw-2848	1061	21	uses	use	VERB
taxlaw-2848	1061	22	basis	basis	NOUN
taxlaw-2848	1061	23	,	,	PUNCT
taxlaw-2848	1061	24	and	and	CCONJ
taxlaw-2848	1061	25	,	,	PUNCT
taxlaw-2848	1061	26	therefore	therefore	ADV
taxlaw-2848	1061	27	,	,	PUNCT
taxlaw-2848	1061	28	alleviates	alleviate	VERB
taxlaw-2848	1061	29	transition	transition	NOUN
taxlaw-2848	1061	30	effects	effect	NOUN
taxlaw-2848	1061	31	from	from	ADP
taxlaw-2848	1061	32	tax	tax	NOUN
taxlaw-2848	1061	33	rate	rate	NOUN
taxlaw-2848	1061	34	changes.60	changes.60	PROPN
taxlaw-2848	1061	35	this	this	DET
taxlaw-2848	1061	36	system	system	NOUN
taxlaw-2848	1061	37	could	could	AUX
taxlaw-2848	1061	38	be	be	AUX
taxlaw-2848	1061	39	adopted	adopt	VERB
taxlaw-2848	1061	40	if	if	SCONJ
taxlaw-2848	1061	41	needed	need	VERB
taxlaw-2848	1061	42	,	,	PUNCT
taxlaw-2848	1061	43	although	although	SCONJ
taxlaw-2848	1061	44	it	it	PRON
taxlaw-2848	1061	45	is	be	AUX
taxlaw-2848	1061	46	much	much	ADV
taxlaw-2848	1061	47	more	more	ADV
taxlaw-2848	1061	48	complex	complex	ADJ
taxlaw-2848	1061	49	than	than	ADP
taxlaw-2848	1061	50	a	a	DET
taxlaw-2848	1061	51	cash	cash	NOUN
taxlaw-2848	1061	52	flow	flow	NOUN
taxlaw-2848	1061	53	system	system	NOUN
taxlaw-2848	1061	54	.	.	PUNCT
taxlaw-2848	1062	1	interest	interest	NOUN
taxlaw-2848	1062	2	deductions	deduction	NOUN
taxlaw-2848	1062	3	the	the	DET
taxlaw-2848	1062	4	plan	plan	NOUN
taxlaw-2848	1062	5	would	would	AUX
taxlaw-2848	1062	6	deny	deny	VERB
taxlaw-2848	1062	7	interest	interest	NOUN
taxlaw-2848	1062	8	deductions	deduction	NOUN
taxlaw-2848	1062	9	.	.	PUNCT
taxlaw-2848	1063	1	while	while	SCONJ
taxlaw-2848	1063	2	debt	debt	NOUN
taxlaw-2848	1063	3	issued	issue	VERB
taxlaw-2848	1063	4	after	after	ADP
taxlaw-2848	1063	5	the	the	DET
taxlaw-2848	1063	6	enactment	enactment	NOUN
taxlaw-2848	1063	7	of	of	ADP
taxlaw-2848	1063	8	the	the	DET
taxlaw-2848	1063	9	plan	plan	NOUN
taxlaw-2848	1063	10	can	can	AUX
taxlaw-2848	1063	11	take	take	VERB
taxlaw-2848	1063	12	this	this	PRON
taxlaw-2848	1063	13	into	into	ADP
taxlaw-2848	1063	14	account	account	NOUN
taxlaw-2848	1063	15	,	,	PUNCT
taxlaw-2848	1063	16	debt	debt	NOUN
taxlaw-2848	1063	17	issued	issue	VERB
taxlaw-2848	1063	18	previously	previously	ADV
taxlaw-2848	1063	19	can	can	AUX
taxlaw-2848	1063	20	not	not	PART
taxlaw-2848	1063	21	.	.	PUNCT
taxlaw-2848	1064	1	denial	denial	NOUN
taxlaw-2848	1064	2	of	of	ADP
taxlaw-2848	1064	3	interest	interest	NOUN
taxlaw-2848	1064	4	deductions	deduction	NOUN
taxlaw-2848	1064	5	on	on	ADP
taxlaw-2848	1064	6	existing	exist	VERB
taxlaw-2848	1064	7	debt	debt	NOUN
taxlaw-2848	1064	8	may	may	AUX
taxlaw-2848	1064	9	make	make	VERB
taxlaw-2848	1064	10	many	many	ADJ
taxlaw-2848	1064	11	loans	loan	NOUN
taxlaw-2848	1064	12	non	non	ADJ
taxlaw-2848	1064	13	-	-	ADJ
taxlaw-2848	1064	14	economic	economic	ADJ
taxlaw-2848	1064	15	,	,	PUNCT
taxlaw-2848	1064	16	possible	possible	ADJ
taxlaw-2848	1064	17	forcing	force	VERB
taxlaw-2848	1064	18	creditors	creditor	NOUN
taxlaw-2848	1064	19	to	to	PART
taxlaw-2848	1064	20	restructure	restructure	VERB
taxlaw-2848	1064	21	their	their	PRON
taxlaw-2848	1064	22	debt	debt	NOUN
taxlaw-2848	1064	23	,	,	PUNCT
taxlaw-2848	1064	24	a	a	DET
taxlaw-2848	1064	25	process	process	NOUN
taxlaw-2848	1064	26	that	that	PRON
taxlaw-2848	1064	27	may	may	AUX
taxlaw-2848	1064	28	be	be	AUX
taxlaw-2848	1064	29	expensive	expensive	ADJ
taxlaw-2848	1064	30	and	and	CCONJ
taxlaw-2848	1064	31	difficult	difficult	ADJ
taxlaw-2848	1064	32	.	.	PUNCT
taxlaw-2848	1065	1	in	in	ADP
taxlaw-2848	1065	2	the	the	DET
taxlaw-2848	1065	3	worst	bad	ADJ
taxlaw-2848	1065	4	case	case	NOUN
taxlaw-2848	1065	5	,	,	PUNCT
taxlaw-2848	1065	6	some	some	DET
taxlaw-2848	1065	7	creditors	creditor	NOUN
taxlaw-2848	1065	8	could	could	AUX
taxlaw-2848	1065	9	be	be	AUX
taxlaw-2848	1065	10	forced	force	VERB
taxlaw-2848	1065	11	into	into	ADP
taxlaw-2848	1065	12	bankruptcy	bankruptcy	NOUN
taxlaw-2848	1065	13	.	.	PUNCT
taxlaw-2848	1066	1	given	give	VERB
taxlaw-2848	1066	2	the	the	DET
taxlaw-2848	1066	3	volume	volume	NOUN
taxlaw-2848	1066	4	of	of	ADP
taxlaw-2848	1066	5	outstanding	outstanding	ADJ
taxlaw-2848	1066	6	loans	loan	NOUN
taxlaw-2848	1066	7	,	,	PUNCT
taxlaw-2848	1066	8	this	this	PRON
taxlaw-2848	1066	9	is	be	AUX
taxlaw-2848	1066	10	not	not	PART
taxlaw-2848	1066	11	a	a	DET
taxlaw-2848	1066	12	small	small	ADJ
taxlaw-2848	1066	13	problem	problem	NOUN
taxlaw-2848	1066	14	.	.	PUNCT
taxlaw-2848	1067	1	one	one	NUM
taxlaw-2848	1067	2	possibility	possibility	NOUN
taxlaw-2848	1067	3	is	be	AUX
taxlaw-2848	1067	4	to	to	PART
taxlaw-2848	1067	5	grandfather	grandfather	ADJ
taxlaw-2848	1067	6	debt	debt	NOUN
taxlaw-2848	1067	7	issued	issue	VERB
taxlaw-2848	1067	8	prior	prior	ADV
taxlaw-2848	1067	9	to	to	ADP
taxlaw-2848	1067	10	the	the	DET
taxlaw-2848	1067	11	effective	effective	ADJ
taxlaw-2848	1067	12	date	date	NOUN
taxlaw-2848	1067	13	of	of	ADP
taxlaw-2848	1067	14	the	the	DET
taxlaw-2848	1067	15	law	law	NOUN
taxlaw-2848	1067	16	.	.	PUNCT
taxlaw-2848	1068	1	the	the	DET
taxlaw-2848	1068	2	problem	problem	NOUN
taxlaw-2848	1068	3	with	with	ADP
taxlaw-2848	1068	4	this	this	DET
taxlaw-2848	1068	5	approach	approach	NOUN
taxlaw-2848	1068	6	is	be	AUX
taxlaw-2848	1068	7	that	that	SCONJ
taxlaw-2848	1068	8	debt	debt	NOUN
taxlaw-2848	1068	9	can	can	AUX
taxlaw-2848	1068	10	be	be	AUX
taxlaw-2848	1068	11	outstanding	outstanding	ADJ
taxlaw-2848	1068	12	for	for	ADP
taxlaw-2848	1068	13	very	very	ADV
taxlaw-2848	1068	14	long	long	ADJ
taxlaw-2848	1068	15	periods	period	NOUN
taxlaw-2848	1068	16	of	of	ADP
taxlaw-2848	1068	17	time	time	NOUN
taxlaw-2848	1068	18	.	.	PUNCT
taxlaw-2848	1069	1	treating	treat	VERB
taxlaw-2848	1069	2	old	old	ADJ
taxlaw-2848	1069	3	debt	debt	NOUN
taxlaw-2848	1069	4	and	and	CCONJ
taxlaw-2848	1069	5	new	new	ADJ
taxlaw-2848	1069	6	debt	debt	NOUN
taxlaw-2848	1069	7	differently	differently	ADV
taxlaw-2848	1069	8	for	for	ADP
taxlaw-2848	1069	9	long	long	ADJ
taxlaw-2848	1069	10	periods	period	NOUN
taxlaw-2848	1069	11	of	of	ADP
taxlaw-2848	1069	12	time	time	NOUN
taxlaw-2848	1069	13	would	would	AUX
taxlaw-2848	1069	14	be	be	AUX
taxlaw-2848	1069	15	complex	complex	ADJ
taxlaw-2848	1069	16	.	.	PUNCT
taxlaw-2848	1070	1	moreover	moreover	ADV
taxlaw-2848	1070	2	,	,	PUNCT
taxlaw-2848	1070	3	if	if	SCONJ
taxlaw-2848	1070	4	old	old	ADJ
taxlaw-2848	1070	5	debt	debt	NOUN
taxlaw-2848	1070	6	gets	get	VERB
taxlaw-2848	1070	7	better	well	ADJ
taxlaw-2848	1070	8	treatment	treatment	NOUN
taxlaw-2848	1070	9	than	than	ADP
taxlaw-2848	1070	10	new	new	ADJ
taxlaw-2848	1070	11	debt	debt	NOUN
taxlaw-2848	1070	12	,	,	PUNCT
taxlaw-2848	1070	13	businesses	business	NOUN
taxlaw-2848	1070	14	will	will	AUX
taxlaw-2848	1070	15	have	have	VERB
taxlaw-2848	1070	16	a	a	DET
taxlaw-2848	1070	17	tax	tax	NOUN
taxlaw-2848	1070	18	incentive	incentive	NOUN
taxlaw-2848	1070	19	to	to	PART
taxlaw-2848	1070	20	keep	keep	VERB
taxlaw-2848	1070	21	old	old	ADJ
taxlaw-2848	1070	22	debt	debt	NOUN
taxlaw-2848	1070	23	rather	rather	ADV
taxlaw-2848	1070	24	than	than	ADP
taxlaw-2848	1070	25	issue	issue	VERB
taxlaw-2848	1070	26	new	new	ADJ
taxlaw-2848	1070	27	debt	debt	NOUN
taxlaw-2848	1070	28	even	even	ADV
taxlaw-2848	1070	29	economically	economically	ADV
taxlaw-2848	1070	30	this	this	PRON
taxlaw-2848	1070	31	is	be	AUX
taxlaw-2848	1070	32	not	not	PART
taxlaw-2848	1070	33	desirable	desirable	ADJ
taxlaw-2848	1070	34	.	.	PUNCT
taxlaw-2848	1071	1	the	the	DET
taxlaw-2848	1071	2	bush	bush	PROPN
taxlaw-2848	1071	3	commission	commission	PROPN
taxlaw-2848	1071	4	recommended	recommend	VERB
taxlaw-2848	1071	5	a	a	DET
taxlaw-2848	1071	6	five	five	NUM
taxlaw-2848	1071	7	-	-	PUNCT
taxlaw-2848	1071	8	year	year	NOUN
taxlaw-2848	1071	9	phase	phase	NOUN
taxlaw-2848	1071	10	-	-	PUNCT
taxlaw-2848	1071	11	out	out	NOUN
taxlaw-2848	1071	12	of	of	ADP
taxlaw-2848	1071	13	interest	interest	NOUN
taxlaw-2848	1071	14	expense	expense	NOUN
taxlaw-2848	1071	15	deductions	deduction	NOUN
taxlaw-2848	1071	16	,	,	PUNCT
taxlaw-2848	1071	17	similar	similar	ADJ
taxlaw-2848	1071	18	to	to	ADP
taxlaw-2848	1071	19	their	their	PRON
taxlaw-2848	1071	20	phase	phase	NOUN
taxlaw-2848	1071	21	-	-	PUNCT
taxlaw-2848	1071	22	out	out	NOUN
taxlaw-2848	1071	23	of	of	ADP
taxlaw-2848	1071	24	depreciation	depreciation	NOUN
taxlaw-2848	1071	25	deductions	deduction	NOUN
taxlaw-2848	1071	26	.	.	PUNCT
taxlaw-2848	1072	1	under	under	ADP
taxlaw-2848	1072	2	this	this	DET
taxlaw-2848	1072	3	approach	approach	NOUN
taxlaw-2848	1072	4	,	,	PUNCT
taxlaw-2848	1072	5	interest	interest	NOUN
taxlaw-2848	1072	6	deductions	deduction	NOUN
taxlaw-2848	1072	7	on	on	ADP
taxlaw-2848	1072	8	all	all	DET
taxlaw-2848	1072	9	debt	debt	NOUN
taxlaw-2848	1072	10	,	,	PUNCT
taxlaw-2848	1072	11	regardless	regardless	ADV
taxlaw-2848	1072	12	of	of	ADP
taxlaw-2848	1072	13	when	when	SCONJ
taxlaw-2848	1072	14	issued	issue	VERB
taxlaw-2848	1072	15	,	,	PUNCT
taxlaw-2848	1072	16	are	be	AUX
taxlaw-2848	1072	17	reduced	reduce	VERB
taxlaw-2848	1072	18	gradually	gradually	ADV
taxlaw-2848	1072	19	.	.	PUNCT
taxlaw-2848	1073	1	the	the	DET
taxlaw-2848	1073	2	effect	effect	NOUN
taxlaw-2848	1073	3	in	in	ADP
taxlaw-2848	1073	4	each	each	DET
taxlaw-2848	1073	5	year	year	NOUN
taxlaw-2848	1073	6	would	would	AUX
taxlaw-2848	1073	7	be	be	AUX
taxlaw-2848	1073	8	the	the	DET
taxlaw-2848	1073	9	same	same	ADJ
taxlaw-2848	1073	10	as	as	ADP
taxlaw-2848	1073	11	a	a	DET
taxlaw-2848	1073	12	20	20	NUM
taxlaw-2848	1073	13	%	%	NOUN
taxlaw-2848	1073	14	reduction	reduction	NOUN
taxlaw-2848	1073	15	in	in	ADP
taxlaw-2848	1073	16	tax	tax	NOUN
taxlaw-2848	1073	17	rates	rate	NOUN
taxlaw-2848	1073	18	,	,	PUNCT
taxlaw-2848	1073	19	and	and	CCONJ
taxlaw-2848	1073	20	businesses	business	NOUN
taxlaw-2848	1073	21	have	have	AUX
taxlaw-2848	1073	22	experienced	experience	VERB
taxlaw-2848	1073	23	tax	tax	NOUN
taxlaw-2848	1073	24	rate	rate	NOUN
taxlaw-2848	1073	25	changes	change	NOUN
taxlaw-2848	1073	26	of	of	ADP
taxlaw-2848	1073	27	this	this	DET
taxlaw-2848	1073	28	size	size	NOUN
taxlaw-2848	1073	29	in	in	ADP
taxlaw-2848	1073	30	the	the	DET
taxlaw-2848	1073	31	past	past	NOUN
taxlaw-2848	1073	32	without	without	ADP
taxlaw-2848	1073	33	large	large	ADJ
taxlaw-2848	1073	34	disruptions	disruption	NOUN
taxlaw-2848	1073	35	.	.	PUNCT
taxlaw-2848	1074	1	the	the	DET
taxlaw-2848	1074	2	tax	tax	NOUN
taxlaw-2848	1074	3	plan	plan	NOUN
taxlaw-2848	1074	4	introduced	introduce	VERB
taxlaw-2848	1074	5	by	by	ADP
taxlaw-2848	1074	6	devin	devin	PROPN
taxlaw-2848	1074	7	nunes	nunes	PROPN
taxlaw-2848	1074	8	in	in	ADP
taxlaw-2848	1074	9	h.r	h.r	PROPN
taxlaw-2848	1074	10	.	.	PROPN
taxlaw-2848	1074	11	4377	4377	NUM
taxlaw-2848	1074	12	(	(	PUNCT
taxlaw-2848	1074	13	cited	cite	VERB
taxlaw-2848	1074	14	in	in	ADP
taxlaw-2848	1074	15	the	the	DET
taxlaw-2848	1074	16	brady	brady	PROPN
taxlaw-2848	1074	17	plan	plan	PROPN
taxlaw-2848	1074	18	)	)	PUNCT
taxlaw-2848	1074	19	takes	take	VERB
taxlaw-2848	1074	20	a	a	DET
taxlaw-2848	1074	21	similar	similar	ADJ
taxlaw-2848	1074	22	approach	approach	NOUN
taxlaw-2848	1074	23	.	.	PUNCT
taxlaw-2848	1075	1	this	this	DET
taxlaw-2848	1075	2	approach	approach	NOUN
taxlaw-2848	1075	3	is	be	AUX
taxlaw-2848	1075	4	preferable	preferable	ADJ
taxlaw-2848	1075	5	to	to	ADP
taxlaw-2848	1075	6	grandfathering	grandfathere	VERB
taxlaw-2848	1075	7	old	old	ADJ
taxlaw-2848	1075	8	debt	debt	NOUN
taxlaw-2848	1075	9	because	because	SCONJ
taxlaw-2848	1075	10	it	it	PRON
taxlaw-2848	1075	11	means	mean	VERB
taxlaw-2848	1075	12	we	we	PRON
taxlaw-2848	1075	13	do	do	AUX
taxlaw-2848	1075	14	not	not	PART
taxlaw-2848	1075	15	have	have	VERB
taxlaw-2848	1075	16	to	to	PART
taxlaw-2848	1075	17	have	have	VERB
taxlaw-2848	1075	18	dual	dual	ADJ
taxlaw-2848	1075	19	tax	tax	NOUN
taxlaw-2848	1075	20	systems	system	NOUN
taxlaw-2848	1075	21	running	run	VERB
taxlaw-2848	1075	22	indefinitely	indefinitely	ADV
taxlaw-2848	1075	23	,	,	PUNCT
taxlaw-2848	1075	24	which	which	PRON
taxlaw-2848	1075	25	we	we	PRON
taxlaw-2848	1075	26	would	would	AUX
taxlaw-2848	1075	27	need	need	VERB
taxlaw-2848	1075	28	if	if	SCONJ
taxlaw-2848	1075	29	old	old	ADJ
taxlaw-2848	1075	30	debt	debt	NOUN
taxlaw-2848	1075	31	were	be	AUX
taxlaw-2848	1075	32	grandfathered	grandfathere	VERB
taxlaw-2848	1075	33	.	.	PUNCT
taxlaw-2848	1076	1	border	border	NOUN
taxlaw-2848	1076	2	adjustments61	adjustments61	NOUN
taxlaw-2848	1076	3	as	as	SCONJ
taxlaw-2848	1076	4	noted	note	VERB
taxlaw-2848	1076	5	,	,	PUNCT
taxlaw-2848	1076	6	it	it	PRON
taxlaw-2848	1076	7	will	will	AUX
taxlaw-2848	1076	8	be	be	AUX
taxlaw-2848	1076	9	important	important	ADJ
taxlaw-2848	1076	10	to	to	PART
taxlaw-2848	1076	11	manage	manage	VERB
taxlaw-2848	1076	12	the	the	DET
taxlaw-2848	1076	13	transition	transition	NOUN
taxlaw-2848	1076	14	to	to	ADP
taxlaw-2848	1076	15	border	border	NOUN
taxlaw-2848	1076	16	adjustments	adjustment	NOUN
taxlaw-2848	1076	17	so	so	SCONJ
taxlaw-2848	1076	18	that	that	SCONJ
taxlaw-2848	1076	19	importers	importer	NOUN
taxlaw-2848	1076	20	are	be	AUX
taxlaw-2848	1076	21	not	not	PART
taxlaw-2848	1076	22	adversely	adversely	ADV
taxlaw-2848	1076	23	affected	affect	VERB
taxlaw-2848	1076	24	.	.	PUNCT
taxlaw-2848	1077	1	recall	recall	VERB
taxlaw-2848	1077	2	the	the	DET
taxlaw-2848	1077	3	60	60	NUM
taxlaw-2848	1077	4	david	david	PROPN
taxlaw-2848	1077	5	f.	f.	PROPN
taxlaw-2848	1077	6	bradford	bradford	PROPN
taxlaw-2848	1077	7	,	,	PUNCT
taxlaw-2848	1077	8	transition	transition	NOUN
taxlaw-2848	1077	9	to	to	ADP
taxlaw-2848	1077	10	and	and	CCONJ
taxlaw-2848	1077	11	tax	tax	NOUN
taxlaw-2848	1077	12	-	-	PUNCT
taxlaw-2848	1077	13	rate	rate	NOUN
taxlaw-2848	1077	14	flexibility	flexibility	NOUN
taxlaw-2848	1077	15	in	in	ADP
taxlaw-2848	1077	16	a	a	DET
taxlaw-2848	1077	17	cashflow	cashflow	ADJ
taxlaw-2848	1077	18	-	-	PUNCT
taxlaw-2848	1077	19	type	type	NOUN
taxlaw-2848	1077	20	tax	tax	NOUN
taxlaw-2848	1077	21	,	,	PUNCT
taxlaw-2848	1077	22	12	12	NUM
taxlaw-2848	1077	23	tax	tax	NOUN
taxlaw-2848	1077	24	pol	pol	NOUN
taxlaw-2848	1077	25	.	.	PUNCT
taxlaw-2848	1077	26	&	&	CCONJ
taxlaw-2848	1077	27	econ	econ	PROPN
taxlaw-2848	1077	28	.	.	PUNCT
taxlaw-2848	1078	1	151	151	NUM
taxlaw-2848	1078	2	(	(	PUNCT
taxlaw-2848	1078	3	1998	1998	NUM
taxlaw-2848	1078	4	)	)	PUNCT
taxlaw-2848	1078	5	.	.	PUNCT
taxlaw-2848	1079	1	61	61	NUM
taxlaw-2848	1079	2	my	my	PRON
taxlaw-2848	1079	3	focus	focus	NOUN
taxlaw-2848	1079	4	here	here	ADV
taxlaw-2848	1079	5	is	be	AUX
taxlaw-2848	1079	6	limited	limit	VERB
taxlaw-2848	1079	7	to	to	ADP
taxlaw-2848	1079	8	issues	issue	NOUN
taxlaw-2848	1079	9	of	of	ADP
taxlaw-2848	1079	10	implementation	implementation	NOUN
taxlaw-2848	1079	11	.	.	PUNCT
taxlaw-2848	1080	1	note	note	NOUN
taxlaw-2848	1080	2	,	,	PUNCT
taxlaw-2848	1080	3	however	however	ADV
taxlaw-2848	1080	4	,	,	PUNCT
taxlaw-2848	1080	5	that	that	SCONJ
taxlaw-2848	1080	6	the	the	DET
taxlaw-2848	1080	7	currency	currency	NOUN
taxlaw-2848	1080	8	price	price	NOUN
taxlaw-2848	1080	9	changes	change	NOUN
taxlaw-2848	1080	10	on	on	ADP
taxlaw-2848	1080	11	transition	transition	NOUN
taxlaw-2848	1080	12	to	to	ADP
taxlaw-2848	1080	13	a	a	DET
taxlaw-2848	1080	14	destination	destination	NOUN
taxlaw-2848	1080	15	basis	basis	NOUN
taxlaw-2848	1080	16	may	may	AUX
taxlaw-2848	1080	17	have	have	VERB
taxlaw-2848	1080	18	substantial	substantial	ADJ
taxlaw-2848	1080	19	economic	economic	ADJ
taxlaw-2848	1080	20	effects	effect	NOUN
taxlaw-2848	1080	21	.	.	PUNCT
taxlaw-2848	1081	1	in	in	ADP
taxlaw-2848	1081	2	particular	particular	ADJ
taxlaw-2848	1081	3	,	,	PUNCT
taxlaw-2848	1081	4	u.s	u.s	PROPN
taxlaw-2848	1081	5	.	.	PROPN
taxlaw-2848	1081	6	holdings	holding	NOUN
taxlaw-2848	1081	7	of	of	ADP
taxlaw-2848	1081	8	foreign	foreign	ADJ
taxlaw-2848	1081	9	assets	asset	NOUN
taxlaw-2848	1081	10	would	would	AUX
taxlaw-2848	1081	11	decline	decline	VERB
taxlaw-2848	1081	12	in	in	ADP
taxlaw-2848	1081	13	value	value	NOUN
taxlaw-2848	1081	14	and	and	CCONJ
taxlaw-2848	1081	15	foreign	foreign	ADJ
taxlaw-2848	1081	16	holdings	holding	NOUN
taxlaw-2848	1081	17	of	of	ADP
taxlaw-2848	1081	18	u.s	u.s	PROPN
taxlaw-2848	1081	19	.	.	PROPN
taxlaw-2848	1081	20	assets	asset	NOUN
taxlaw-2848	1081	21	would	would	AUX
taxlaw-2848	1081	22	appreciate	appreciate	VERB
taxlaw-2848	1081	23	.	.	PUNCT
taxlaw-2848	1082	1	together	together	ADV
taxlaw-2848	1082	2	,	,	PUNCT
taxlaw-2848	1082	3	these	these	DET
taxlaw-2848	1082	4	changes	change	NOUN
taxlaw-2848	1082	5	would	would	AUX
taxlaw-2848	1082	6	represent	represent	VERB
taxlaw-2848	1082	7	a	a	DET
taxlaw-2848	1082	8	net	net	ADJ
taxlaw-2848	1082	9	wealth	wealth	NOUN
taxlaw-2848	1082	10	loss	loss	NOUN
taxlaw-2848	1082	11	to	to	ADP
taxlaw-2848	1082	12	u.s	u.s	PROPN
taxlaw-2848	1082	13	.	.	PROPN
taxlaw-2848	1082	14	citizens	citizens	PROPN
taxlaw-2848	1082	15	.	.	PUNCT
taxlaw-2848	1083	1	carroll	carroll	NOUN
taxlaw-2848	1083	2	and	and	CCONJ
taxlaw-2848	1083	3	viard	viard	PROPN
taxlaw-2848	1083	4	,	,	PUNCT
taxlaw-2848	1083	5	supra	supra	PROPN
taxlaw-2848	1083	6	note	note	NOUN
taxlaw-2848	1083	7	16	16	NUM
taxlaw-2848	1083	8	at	at	ADP
taxlaw-2848	1083	9	110	110	NUM
taxlaw-2848	1083	10	-	-	SYM
taxlaw-2848	1083	11	111	111	NUM
taxlaw-2848	1083	12	,	,	PUNCT
taxlaw-2848	1083	13	provide	provide	VERB
taxlaw-2848	1083	14	a	a	DET
taxlaw-2848	1083	15	discussion	discussion	NOUN
taxlaw-2848	1083	16	.	.	PUNCT
taxlaw-2848	1084	1	2017	2017	NUM
taxlaw-2848	1084	2	]	]	PUNCT
taxlaw-2848	1084	3	a	a	DET
taxlaw-2848	1084	4	guide	guide	NOUN
taxlaw-2848	1084	5	to	to	ADP
taxlaw-2848	1084	6	the	the	DET
taxlaw-2848	1084	7	gop	gop	PROPN
taxlaw-2848	1084	8	tax	tax	NOUN
taxlaw-2848	1084	9	plan	plan	NOUN
taxlaw-2848	1084	10	227	227	NUM
taxlaw-2848	1084	11	illustration	illustration	NOUN
taxlaw-2848	1084	12	used	use	VERB
taxlaw-2848	1084	13	above	above	ADV
taxlaw-2848	1084	14	:	:	PUNCT
taxlaw-2848	1084	15	a	a	DET
taxlaw-2848	1084	16	firm	firm	NOUN
taxlaw-2848	1084	17	that	that	PRON
taxlaw-2848	1084	18	purchases	purchase	VERB
taxlaw-2848	1084	19	goods	good	NOUN
taxlaw-2848	1084	20	from	from	ADP
taxlaw-2848	1084	21	abroad	abroad	ADV
taxlaw-2848	1084	22	for	for	ADP
taxlaw-2848	1084	23	$	$	SYM
taxlaw-2848	1084	24	95	95	NUM
taxlaw-2848	1084	25	and	and	CCONJ
taxlaw-2848	1084	26	sells	sell	VERB
taxlaw-2848	1084	27	them	they	PRON
taxlaw-2848	1084	28	domestically	domestically	ADV
taxlaw-2848	1084	29	for	for	ADP
taxlaw-2848	1084	30	$	$	SYM
taxlaw-2848	1084	31	100	100	NUM
taxlaw-2848	1084	32	.	.	PUNCT
taxlaw-2848	1085	1	under	under	ADP
taxlaw-2848	1085	2	current	current	ADJ
taxlaw-2848	1085	3	law	law	NOUN
taxlaw-2848	1085	4	,	,	PUNCT
taxlaw-2848	1085	5	the	the	DET
taxlaw-2848	1085	6	firm	firm	NOUN
taxlaw-2848	1085	7	would	would	AUX
taxlaw-2848	1085	8	be	be	AUX
taxlaw-2848	1085	9	taxed	tax	VERB
taxlaw-2848	1085	10	on	on	ADP
taxlaw-2848	1085	11	its	its	PRON
taxlaw-2848	1085	12	$	$	SYM
taxlaw-2848	1085	13	5	5	NUM
taxlaw-2848	1085	14	profit	profit	NOUN
taxlaw-2848	1085	15	.	.	PUNCT
taxlaw-2848	1086	1	the	the	DET
taxlaw-2848	1086	2	$	$	SYM
taxlaw-2848	1086	3	95	95	NUM
taxlaw-2848	1086	4	purchase	purchase	NOUN
taxlaw-2848	1086	5	price	price	NOUN
taxlaw-2848	1086	6	would	would	AUX
taxlaw-2848	1086	7	be	be	AUX
taxlaw-2848	1086	8	effectively	effectively	ADV
taxlaw-2848	1086	9	deductible	deductible	ADJ
taxlaw-2848	1086	10	against	against	ADP
taxlaw-2848	1086	11	its	its	PRON
taxlaw-2848	1086	12	$	$	SYM
taxlaw-2848	1086	13	100	100	NUM
taxlaw-2848	1086	14	sale	sale	NOUN
taxlaw-2848	1086	15	proceeds	proceed	NOUN
taxlaw-2848	1086	16	(	(	PUNCT
taxlaw-2848	1086	17	through	through	ADP
taxlaw-2848	1086	18	basis	basis	NOUN
taxlaw-2848	1086	19	rather	rather	ADV
taxlaw-2848	1086	20	than	than	ADP
taxlaw-2848	1086	21	a	a	DET
taxlaw-2848	1086	22	deduction	deduction	NOUN
taxlaw-2848	1086	23	but	but	CCONJ
taxlaw-2848	1086	24	the	the	DET
taxlaw-2848	1086	25	effect	effect	NOUN
taxlaw-2848	1086	26	is	be	AUX
taxlaw-2848	1086	27	the	the	DET
taxlaw-2848	1086	28	same	same	ADJ
taxlaw-2848	1086	29	)	)	PUNCT
taxlaw-2848	1086	30	.	.	PUNCT
taxlaw-2848	1087	1	under	under	ADP
taxlaw-2848	1087	2	a	a	DET
taxlaw-2848	1087	3	destinationbased	destinationbased	ADJ
taxlaw-2848	1087	4	tax	tax	NOUN
taxlaw-2848	1087	5	,	,	PUNCT
taxlaw-2848	1087	6	the	the	DET
taxlaw-2848	1087	7	firm	firm	NOUN
taxlaw-2848	1087	8	would	would	AUX
taxlaw-2848	1087	9	no	no	ADV
taxlaw-2848	1087	10	longer	long	ADV
taxlaw-2848	1087	11	be	be	AUX
taxlaw-2848	1087	12	able	able	ADJ
taxlaw-2848	1087	13	to	to	PART
taxlaw-2848	1087	14	deduct	deduct	VERB
taxlaw-2848	1087	15	the	the	DET
taxlaw-2848	1087	16	$	$	SYM
taxlaw-2848	1087	17	95	95	NUM
taxlaw-2848	1087	18	purchase	purchase	NOUN
taxlaw-2848	1087	19	price	price	NOUN
taxlaw-2848	1087	20	and	and	CCONJ
taxlaw-2848	1087	21	would	would	AUX
taxlaw-2848	1087	22	owe	owe	VERB
taxlaw-2848	1087	23	a	a	DET
taxlaw-2848	1087	24	tax	tax	NOUN
taxlaw-2848	1087	25	on	on	ADP
taxlaw-2848	1087	26	the	the	DET
taxlaw-2848	1087	27	full	full	ADJ
taxlaw-2848	1087	28	$	$	SYM
taxlaw-2848	1087	29	100	100	NUM
taxlaw-2848	1087	30	sales	sale	NOUN
taxlaw-2848	1087	31	proceeds	proceed	NOUN
taxlaw-2848	1087	32	.	.	PUNCT
taxlaw-2848	1088	1	the	the	DET
taxlaw-2848	1088	2	tax	tax	NOUN
taxlaw-2848	1088	3	could	could	AUX
taxlaw-2848	1088	4	easily	easily	ADV
taxlaw-2848	1088	5	exceed	exceed	VERB
taxlaw-2848	1088	6	its	its	PRON
taxlaw-2848	1088	7	profit	profit	NOUN
taxlaw-2848	1088	8	.	.	PUNCT
taxlaw-2848	1089	1	as	as	SCONJ
taxlaw-2848	1089	2	noted	note	VERB
taxlaw-2848	1089	3	,	,	PUNCT
taxlaw-2848	1089	4	economists	economist	NOUN
taxlaw-2848	1089	5	argue	argue	VERB
taxlaw-2848	1089	6	that	that	SCONJ
taxlaw-2848	1089	7	currency	currency	NOUN
taxlaw-2848	1089	8	prices	price	NOUN
taxlaw-2848	1089	9	will	will	AUX
taxlaw-2848	1089	10	adjust	adjust	VERB
taxlaw-2848	1089	11	so	so	SCONJ
taxlaw-2848	1089	12	that	that	SCONJ
taxlaw-2848	1089	13	the	the	DET
taxlaw-2848	1089	14	firm	firm	NOUN
taxlaw-2848	1089	15	’s	’s	PART
taxlaw-2848	1089	16	position	position	NOUN
taxlaw-2848	1089	17	remains	remain	VERB
taxlaw-2848	1089	18	unchanged	unchanged	ADJ
taxlaw-2848	1089	19	.	.	PUNCT
taxlaw-2848	1090	1	for	for	ADP
taxlaw-2848	1090	2	example	example	NOUN
taxlaw-2848	1090	3	,	,	PUNCT
taxlaw-2848	1090	4	if	if	SCONJ
taxlaw-2848	1090	5	the	the	DET
taxlaw-2848	1090	6	dollar	dollar	NOUN
taxlaw-2848	1090	7	appreciates	appreciate	VERB
taxlaw-2848	1090	8	,	,	PUNCT
taxlaw-2848	1090	9	the	the	DET
taxlaw-2848	1090	10	firm	firm	NOUN
taxlaw-2848	1090	11	could	could	AUX
taxlaw-2848	1090	12	buy	buy	VERB
taxlaw-2848	1090	13	the	the	DET
taxlaw-2848	1090	14	same	same	ADJ
taxlaw-2848	1090	15	good	good	NOUN
taxlaw-2848	1090	16	for	for	ADP
taxlaw-2848	1090	17	$	$	SYM
taxlaw-2848	1090	18	76	76	NUM
taxlaw-2848	1090	19	,	,	PUNCT
taxlaw-2848	1090	20	pay	pay	VERB
taxlaw-2848	1090	21	a	a	DET
taxlaw-2848	1090	22	$	$	SYM
taxlaw-2848	1090	23	20	20	NUM
taxlaw-2848	1090	24	tax	tax	NOUN
taxlaw-2848	1090	25	and	and	CCONJ
taxlaw-2848	1090	26	still	still	ADV
taxlaw-2848	1090	27	be	be	AUX
taxlaw-2848	1090	28	left	leave	VERB
taxlaw-2848	1090	29	an	an	DET
taxlaw-2848	1090	30	after	after	ADP
taxlaw-2848	1090	31	-	-	PUNCT
taxlaw-2848	1090	32	tax	tax	NOUN
taxlaw-2848	1090	33	profit	profit	NOUN
taxlaw-2848	1090	34	of	of	ADP
taxlaw-2848	1090	35	$	$	SYM
taxlaw-2848	1090	36	4	4	NUM
taxlaw-2848	1090	37	(	(	PUNCT
taxlaw-2848	1090	38	which	which	PRON
taxlaw-2848	1090	39	can	can	AUX
taxlaw-2848	1090	40	be	be	AUX
taxlaw-2848	1090	41	thought	think	VERB
taxlaw-2848	1090	42	of	of	ADP
taxlaw-2848	1090	43	as	as	ADP
taxlaw-2848	1090	44	a	a	DET
taxlaw-2848	1090	45	$	$	SYM
taxlaw-2848	1090	46	5	5	NUM
taxlaw-2848	1090	47	pre	pre	ADJ
taxlaw-2848	1090	48	-	-	ADJ
taxlaw-2848	1090	49	tax	tax	ADJ
taxlaw-2848	1090	50	profit	profit	NOUN
taxlaw-2848	1090	51	less	less	ADJ
taxlaw-2848	1090	52	a	a	DET
taxlaw-2848	1090	53	20	20	NUM
taxlaw-2848	1090	54	%	%	NOUN
taxlaw-2848	1090	55	tax	tax	NOUN
taxlaw-2848	1090	56	)	)	PUNCT
taxlaw-2848	1090	57	.	.	PUNCT
taxlaw-2848	1091	1	one	one	NUM
taxlaw-2848	1091	2	immediate	immediate	ADJ
taxlaw-2848	1091	3	problem	problem	NOUN
taxlaw-2848	1091	4	is	be	AUX
taxlaw-2848	1091	5	that	that	SCONJ
taxlaw-2848	1091	6	if	if	SCONJ
taxlaw-2848	1091	7	the	the	DET
taxlaw-2848	1091	8	purchase	purchase	NOUN
taxlaw-2848	1091	9	contract	contract	NOUN
taxlaw-2848	1091	10	is	be	AUX
taxlaw-2848	1091	11	denominated	denominate	VERB
taxlaw-2848	1091	12	in	in	ADP
taxlaw-2848	1091	13	dollars	dollar	NOUN
taxlaw-2848	1091	14	,	,	PUNCT
taxlaw-2848	1091	15	the	the	DET
taxlaw-2848	1091	16	price	price	NOUN
taxlaw-2848	1091	17	would	would	AUX
taxlaw-2848	1091	18	not	not	PART
taxlaw-2848	1091	19	change	change	VERB
taxlaw-2848	1091	20	when	when	SCONJ
taxlaw-2848	1091	21	dollars	dollar	NOUN
taxlaw-2848	1091	22	appreciate	appreciate	VERB
taxlaw-2848	1091	23	.	.	PUNCT
taxlaw-2848	1092	1	this	this	PRON
taxlaw-2848	1092	2	means	mean	VERB
taxlaw-2848	1092	3	that	that	SCONJ
taxlaw-2848	1092	4	dollar	dollar	NOUN
taxlaw-2848	1092	5	-	-	PUNCT
taxlaw-2848	1092	6	denominated	denominate	VERB
taxlaw-2848	1092	7	purchase	purchase	NOUN
taxlaw-2848	1092	8	contracts	contract	NOUN
taxlaw-2848	1092	9	would	would	AUX
taxlaw-2848	1092	10	have	have	VERB
taxlaw-2848	1092	11	to	to	PART
taxlaw-2848	1092	12	be	be	AUX
taxlaw-2848	1092	13	renegotiated	renegotiate	VERB
taxlaw-2848	1092	14	.	.	PUNCT
taxlaw-2848	1093	1	like	like	INTJ
taxlaw-2848	1093	2	with	with	ADP
taxlaw-2848	1093	3	debt	debt	NOUN
taxlaw-2848	1093	4	instruments	instrument	NOUN
taxlaw-2848	1093	5	,	,	PUNCT
taxlaw-2848	1093	6	renegotiation	renegotiation	NOUN
taxlaw-2848	1093	7	could	could	AUX
taxlaw-2848	1093	8	take	take	VERB
taxlaw-2848	1093	9	time	time	NOUN
taxlaw-2848	1093	10	so	so	SCONJ
taxlaw-2848	1093	11	that	that	SCONJ
taxlaw-2848	1093	12	a	a	DET
taxlaw-2848	1093	13	phase	phase	NOUN
taxlaw-2848	1093	14	-	-	PUNCT
taxlaw-2848	1093	15	in	in	NOUN
taxlaw-2848	1093	16	of	of	ADP
taxlaw-2848	1093	17	border	border	NOUN
taxlaw-2848	1093	18	adjustments	adjustment	NOUN
taxlaw-2848	1093	19	may	may	AUX
taxlaw-2848	1093	20	be	be	AUX
taxlaw-2848	1093	21	warranted	warrant	VERB
taxlaw-2848	1093	22	.	.	PUNCT
taxlaw-2848	1094	1	the	the	DET
taxlaw-2848	1094	2	bush	bush	PROPN
taxlaw-2848	1094	3	commission	commission	PROPN
taxlaw-2848	1094	4	also	also	ADV
taxlaw-2848	1094	5	argued	argue	VERB
taxlaw-2848	1094	6	for	for	ADP
taxlaw-2848	1094	7	a	a	DET
taxlaw-2848	1094	8	phase	phase	NOUN
taxlaw-2848	1094	9	-	-	PUNCT
taxlaw-2848	1094	10	in	in	NOUN
taxlaw-2848	1094	11	of	of	ADP
taxlaw-2848	1094	12	border	border	NOUN
taxlaw-2848	1094	13	adjustments	adjustment	NOUN
taxlaw-2848	1094	14	.	.	PUNCT
taxlaw-2848	1095	1	the	the	DET
taxlaw-2848	1095	2	basic	basic	ADJ
taxlaw-2848	1095	3	idea	idea	NOUN
taxlaw-2848	1095	4	is	be	AUX
taxlaw-2848	1095	5	that	that	SCONJ
taxlaw-2848	1095	6	a	a	DET
taxlaw-2848	1095	7	small	small	ADJ
taxlaw-2848	1095	8	border	border	NOUN
taxlaw-2848	1095	9	adjustment	adjustment	NOUN
taxlaw-2848	1095	10	induces	induce	VERB
taxlaw-2848	1095	11	only	only	ADV
taxlaw-2848	1095	12	a	a	DET
taxlaw-2848	1095	13	small	small	ADJ
taxlaw-2848	1095	14	currency	currency	NOUN
taxlaw-2848	1095	15	price	price	NOUN
taxlaw-2848	1095	16	effect	effect	NOUN
taxlaw-2848	1095	17	.	.	PUNCT
taxlaw-2848	1096	1	if	if	SCONJ
taxlaw-2848	1096	2	the	the	DET
taxlaw-2848	1096	3	currency	currency	NOUN
taxlaw-2848	1096	4	price	price	NOUN
taxlaw-2848	1096	5	effect	effect	NOUN
taxlaw-2848	1096	6	is	be	AUX
taxlaw-2848	1096	7	slow	slow	ADJ
taxlaw-2848	1096	8	or	or	CCONJ
taxlaw-2848	1096	9	incomplete	incomplete	ADJ
taxlaw-2848	1096	10	,	,	PUNCT
taxlaw-2848	1096	11	the	the	DET
taxlaw-2848	1096	12	harm	harm	NOUN
taxlaw-2848	1096	13	to	to	ADP
taxlaw-2848	1096	14	importers	importer	NOUN
taxlaw-2848	1096	15	is	be	AUX
taxlaw-2848	1096	16	modest	modest	ADJ
taxlaw-2848	1096	17	.	.	PUNCT
taxlaw-2848	1097	1	this	this	DET
taxlaw-2848	1097	2	idea	idea	NOUN
taxlaw-2848	1097	3	is	be	AUX
taxlaw-2848	1097	4	worth	worth	ADJ
taxlaw-2848	1097	5	considering	consider	VERB
taxlaw-2848	1097	6	.	.	PUNCT
taxlaw-2848	1098	1	a	a	DET
taxlaw-2848	1098	2	problem	problem	NOUN
taxlaw-2848	1098	3	is	be	AUX
taxlaw-2848	1098	4	that	that	SCONJ
taxlaw-2848	1098	5	currency	currency	NOUN
taxlaw-2848	1098	6	markets	market	NOUN
taxlaw-2848	1098	7	may	may	AUX
taxlaw-2848	1098	8	anticipate	anticipate	VERB
taxlaw-2848	1098	9	the	the	DET
taxlaw-2848	1098	10	phase	phase	NOUN
taxlaw-2848	1098	11	-	-	PUNCT
taxlaw-2848	1098	12	in	in	NOUN
taxlaw-2848	1098	13	and	and	CCONJ
taxlaw-2848	1098	14	force	force	VERB
taxlaw-2848	1098	15	the	the	DET
taxlaw-2848	1098	16	dollar	dollar	NOUN
taxlaw-2848	1098	17	to	to	PART
taxlaw-2848	1098	18	appreciate	appreciate	VERB
taxlaw-2848	1098	19	faster	fast	ADV
taxlaw-2848	1098	20	than	than	ADP
taxlaw-2848	1098	21	the	the	DET
taxlaw-2848	1098	22	phase	phase	NOUN
taxlaw-2848	1098	23	-	-	PUNCT
taxlaw-2848	1098	24	in	in	NOUN
taxlaw-2848	1098	25	.	.	PUNCT
taxlaw-2848	1099	1	in	in	ADP
taxlaw-2848	1099	2	this	this	DET
taxlaw-2848	1099	3	case	case	NOUN
taxlaw-2848	1099	4	,	,	PUNCT
taxlaw-2848	1099	5	exporters	exporter	NOUN
taxlaw-2848	1099	6	would	would	AUX
taxlaw-2848	1099	7	be	be	AUX
taxlaw-2848	1099	8	hurt	hurt	VERB
taxlaw-2848	1099	9	.	.	PUNCT
taxlaw-2848	1100	1	v.	v.	ADP
taxlaw-2848	1100	2	conclusions	conclusion	NOUN
taxlaw-2848	1100	3	implementing	implement	VERB
taxlaw-2848	1100	4	a	a	DET
taxlaw-2848	1100	5	tax	tax	NOUN
taxlaw-2848	1100	6	system	system	NOUN
taxlaw-2848	1100	7	based	base	VERB
taxlaw-2848	1100	8	on	on	ADP
taxlaw-2848	1100	9	the	the	DET
taxlaw-2848	1100	10	brady	brady	PROPN
taxlaw-2848	1100	11	plan	plan	NOUN
taxlaw-2848	1100	12	will	will	AUX
taxlaw-2848	1100	13	present	present	VERB
taxlaw-2848	1100	14	a	a	DET
taxlaw-2848	1100	15	substantial	substantial	ADJ
taxlaw-2848	1100	16	challenge	challenge	NOUN
taxlaw-2848	1100	17	.	.	PUNCT
taxlaw-2848	1101	1	many	many	ADJ
taxlaw-2848	1101	2	implementation	implementation	NOUN
taxlaw-2848	1101	3	problems	problem	NOUN
taxlaw-2848	1101	4	arise	arise	VERB
taxlaw-2848	1101	5	because	because	SCONJ
taxlaw-2848	1101	6	nothing	nothing	PRON
taxlaw-2848	1101	7	like	like	ADP
taxlaw-2848	1101	8	this	this	PRON
taxlaw-2848	1101	9	has	have	AUX
taxlaw-2848	1101	10	ever	ever	ADV
taxlaw-2848	1101	11	been	be	AUX
taxlaw-2848	1101	12	tried	try	VERB
taxlaw-2848	1101	13	by	by	ADP
taxlaw-2848	1101	14	a	a	DET
taxlaw-2848	1101	15	developed	develop	VERB
taxlaw-2848	1101	16	country	country	NOUN
taxlaw-2848	1101	17	,	,	PUNCT
taxlaw-2848	1101	18	not	not	PART
taxlaw-2848	1101	19	to	to	PART
taxlaw-2848	1101	20	speak	speak	VERB
taxlaw-2848	1101	21	of	of	ADP
taxlaw-2848	1101	22	in	in	ADP
taxlaw-2848	1101	23	a	a	DET
taxlaw-2848	1101	24	country	country	NOUN
taxlaw-2848	1101	25	the	the	DET
taxlaw-2848	1101	26	size	size	NOUN
taxlaw-2848	1101	27	of	of	ADP
taxlaw-2848	1101	28	the	the	DET
taxlaw-2848	1101	29	united	united	PROPN
taxlaw-2848	1101	30	states	states	PROPN
taxlaw-2848	1101	31	.	.	PUNCT
taxlaw-2848	1102	1	it	it	PRON
taxlaw-2848	1102	2	is	be	AUX
taxlaw-2848	1102	3	likely	likely	ADJ
taxlaw-2848	1102	4	that	that	SCONJ
taxlaw-2848	1102	5	over	over	ADP
taxlaw-2848	1102	6	time	time	NOUN
taxlaw-2848	1102	7	,	,	PUNCT
taxlaw-2848	1102	8	solutions	solution	NOUN
taxlaw-2848	1102	9	to	to	ADP
taxlaw-2848	1102	10	most	most	ADJ
taxlaw-2848	1102	11	issues	issue	NOUN
taxlaw-2848	1102	12	will	will	AUX
taxlaw-2848	1102	13	be	be	AUX
taxlaw-2848	1102	14	found	find	VERB
taxlaw-2848	1102	15	.	.	PUNCT
taxlaw-2848	1103	1	given	give	VERB
taxlaw-2848	1103	2	the	the	DET
taxlaw-2848	1103	3	substantial	substantial	ADJ
taxlaw-2848	1103	4	number	number	NOUN
taxlaw-2848	1103	5	of	of	ADP
taxlaw-2848	1103	6	issues	issue	NOUN
taxlaw-2848	1103	7	,	,	PUNCT
taxlaw-2848	1103	8	however	however	ADV
taxlaw-2848	1103	9	,	,	PUNCT
taxlaw-2848	1103	10	it	it	PRON
taxlaw-2848	1103	11	is	be	AUX
taxlaw-2848	1103	12	naïve	naïve	ADJ
taxlaw-2848	1103	13	to	to	PART
taxlaw-2848	1103	14	think	think	VERB
taxlaw-2848	1103	15	that	that	SCONJ
taxlaw-2848	1103	16	the	the	DET
taxlaw-2848	1103	17	plan	plan	NOUN
taxlaw-2848	1103	18	can	can	AUX
taxlaw-2848	1103	19	be	be	AUX
taxlaw-2848	1103	20	passed	pass	VERB
taxlaw-2848	1103	21	into	into	ADP
taxlaw-2848	1103	22	law	law	NOUN
taxlaw-2848	1103	23	quickly	quickly	ADV
taxlaw-2848	1103	24	.	.	PUNCT
taxlaw-2848	1104	1	some	some	DET
taxlaw-2848	1104	2	issues	issue	NOUN
taxlaw-2848	1104	3	,	,	PUNCT
taxlaw-2848	1104	4	such	such	ADJ
taxlaw-2848	1104	5	as	as	ADP
taxlaw-2848	1104	6	correcting	correct	VERB
taxlaw-2848	1104	7	the	the	DET
taxlaw-2848	1104	8	treatment	treatment	NOUN
taxlaw-2848	1104	9	of	of	ADP
taxlaw-2848	1104	10	land	land	NOUN
taxlaw-2848	1104	11	and	and	CCONJ
taxlaw-2848	1104	12	inventory	inventory	NOUN
taxlaw-2848	1104	13	are	be	AUX
taxlaw-2848	1104	14	straightforward	straightforward	ADJ
taxlaw-2848	1104	15	.	.	PUNCT
taxlaw-2848	1105	1	others	other	NOUN
taxlaw-2848	1105	2	,	,	PUNCT
taxlaw-2848	1105	3	such	such	ADJ
taxlaw-2848	1105	4	as	as	ADP
taxlaw-2848	1105	5	the	the	DET
taxlaw-2848	1105	6	elimination	elimination	NOUN
taxlaw-2848	1105	7	of	of	ADP
taxlaw-2848	1105	8	the	the	DET
taxlaw-2848	1105	9	regimes	regime	NOUN
taxlaw-2848	1105	10	for	for	ADP
taxlaw-2848	1105	11	pass	pass	VERB
taxlaw-2848	1105	12	-	-	PUNCT
taxlaw-2848	1105	13	through	through	ADP
taxlaw-2848	1105	14	taxation	taxation	NOUN
taxlaw-2848	1105	15	and	and	CCONJ
taxlaw-2848	1105	16	rules	rule	NOUN
taxlaw-2848	1105	17	for	for	ADP
taxlaw-2848	1105	18	major	major	ADJ
taxlaw-2848	1105	19	corporate	corporate	ADJ
taxlaw-2848	1105	20	transactions	transaction	NOUN
taxlaw-2848	1105	21	,	,	PUNCT
taxlaw-2848	1105	22	are	be	AUX
taxlaw-2848	1105	23	conceptually	conceptually	ADV
taxlaw-2848	1105	24	straightforward	straightforward	ADJ
taxlaw-2848	1105	25	but	but	CCONJ
taxlaw-2848	1105	26	will	will	AUX
taxlaw-2848	1105	27	be	be	AUX
taxlaw-2848	1105	28	involve	involve	VERB
taxlaw-2848	1105	29	more	more	ADV
taxlaw-2848	1105	30	substantial	substantial	ADJ
taxlaw-2848	1105	31	changes	change	NOUN
taxlaw-2848	1105	32	to	to	ADP
taxlaw-2848	1105	33	current	current	ADJ
taxlaw-2848	1105	34	law	law	NOUN
taxlaw-2848	1105	35	.	.	PUNCT
taxlaw-2848	1106	1	and	and	CCONJ
taxlaw-2848	1106	2	others	other	NOUN
taxlaw-2848	1106	3	will	will	AUX
taxlaw-2848	1106	4	be	be	AUX
taxlaw-2848	1106	5	difficult	difficult	ADJ
taxlaw-2848	1106	6	.	.	PUNCT
taxlaw-2848	1107	1	among	among	ADP
taxlaw-2848	1107	2	the	the	DET
taxlaw-2848	1107	3	most	most	ADV
taxlaw-2848	1107	4	important	important	ADJ
taxlaw-2848	1107	5	and	and	CCONJ
taxlaw-2848	1107	6	difficult	difficult	ADJ
taxlaw-2848	1107	7	issues	issue	NOUN
taxlaw-2848	1107	8	are	be	AUX
taxlaw-2848	1107	9	the	the	DET
taxlaw-2848	1107	10	following	follow	VERB
taxlaw-2848	1107	11	:	:	PUNCT
taxlaw-2848	1107	12	•	•	ADV
taxlaw-2848	1107	13	deferral	deferral	ADJ
taxlaw-2848	1107	14	and	and	CCONJ
taxlaw-2848	1107	15	the	the	DET
taxlaw-2848	1107	16	collection	collection	NOUN
taxlaw-2848	1107	17	of	of	ADP
taxlaw-2848	1107	18	the	the	DET
taxlaw-2848	1107	19	capital	capital	NOUN
taxlaw-2848	1107	20	income	income	NOUN
taxlaw-2848	1107	21	tax	tax	NOUN
taxlaw-2848	1107	22	on	on	ADP
taxlaw-2848	1107	23	individuals	individual	NOUN
taxlaw-2848	1107	24	.	.	PUNCT
taxlaw-2848	1108	1	228	228	NUM
taxlaw-2848	1108	2	columbia	columbia	PROPN
taxlaw-2848	1108	3	journal	journal	PROPN
taxlaw-2848	1108	4	of	of	ADP
taxlaw-2848	1108	5	tax	tax	NOUN
taxlaw-2848	1108	6	law	law	NOUN
taxlaw-2848	1109	1	[	[	X
taxlaw-2848	1109	2	vol.8:171	vol.8:171	INTJ
taxlaw-2848	1109	3	•	•	NUM
taxlaw-2848	1109	4	the	the	DET
taxlaw-2848	1109	5	legality	legality	NOUN
taxlaw-2848	1109	6	of	of	ADP
taxlaw-2848	1109	7	border	border	NOUN
taxlaw-2848	1109	8	adjustments	adjustment	NOUN
taxlaw-2848	1109	9	and	and	CCONJ
taxlaw-2848	1109	10	possible	possible	ADJ
taxlaw-2848	1109	11	design	design	NOUN
taxlaw-2848	1109	12	changes	change	NOUN
taxlaw-2848	1109	13	to	to	PART
taxlaw-2848	1109	14	improve	improve	VERB
taxlaw-2848	1109	15	the	the	DET
taxlaw-2848	1109	16	odds	odd	NOUN
taxlaw-2848	1109	17	of	of	ADP
taxlaw-2848	1109	18	compliance	compliance	NOUN
taxlaw-2848	1109	19	with	with	ADP
taxlaw-2848	1109	20	the	the	DET
taxlaw-2848	1109	21	gatt	gatt	PROPN
taxlaw-2848	1109	22	.	.	PUNCT
taxlaw-2848	1110	1	•	•	NUM
taxlaw-2848	1110	2	the	the	DET
taxlaw-2848	1110	3	treatment	treatment	NOUN
taxlaw-2848	1110	4	of	of	ADP
taxlaw-2848	1110	5	financial	financial	ADJ
taxlaw-2848	1110	6	institutions	institution	NOUN
taxlaw-2848	1110	7	.	.	PUNCT
taxlaw-2848	1111	1	•	•	NUM
taxlaw-2848	1111	2	the	the	DET
taxlaw-2848	1111	3	treatment	treatment	NOUN
taxlaw-2848	1111	4	of	of	ADP
taxlaw-2848	1111	5	businesses	business	NOUN
taxlaw-2848	1111	6	that	that	PRON
taxlaw-2848	1111	7	consistently	consistently	ADV
taxlaw-2848	1111	8	generate	generate	VERB
taxlaw-2848	1111	9	tax	tax	NOUN
taxlaw-2848	1111	10	losses	loss	NOUN
taxlaw-2848	1111	11	while	while	SCONJ
taxlaw-2848	1111	12	making	make	VERB
taxlaw-2848	1111	13	economic	economic	ADJ
taxlaw-2848	1111	14	profits	profit	NOUN
taxlaw-2848	1111	15	.	.	PUNCT
taxlaw-2848	1112	1	•	•	NOUN
taxlaw-2848	1112	2	distinguishing	distinguish	VERB
taxlaw-2848	1112	3	between	between	ADP
taxlaw-2848	1112	4	real	real	ADJ
taxlaw-2848	1112	5	and	and	CCONJ
taxlaw-2848	1112	6	financial	financial	ADJ
taxlaw-2848	1112	7	flows	flow	NOUN
taxlaw-2848	1112	8	,	,	PUNCT
taxlaw-2848	1112	9	and	and	CCONJ
taxlaw-2848	1112	10	making	make	VERB
taxlaw-2848	1112	11	a	a	DET
taxlaw-2848	1112	12	consistent	consistent	ADJ
taxlaw-2848	1112	13	choice	choice	NOUN
taxlaw-2848	1112	14	to	to	PART
taxlaw-2848	1112	15	have	have	VERB
taxlaw-2848	1112	16	an	an	DET
taxlaw-2848	1112	17	r	r	NOUN
taxlaw-2848	1112	18	-	-	PUNCT
taxlaw-2848	1112	19	based	base	VERB
taxlaw-2848	1112	20	system	system	NOUN
taxlaw-2848	1112	21	(	(	PUNCT
taxlaw-2848	1112	22	or	or	CCONJ
taxlaw-2848	1112	23	an	an	DET
taxlaw-2848	1112	24	r+f	r+f	NUM
taxlaw-2848	1112	25	system	system	NOUN
taxlaw-2848	1112	26	)	)	PUNCT
taxlaw-2848	1112	27	.	.	PUNCT
taxlaw-2848	1113	1	•	•	NUM
taxlaw-2848	1113	2	transition	transition	NOUN
taxlaw-2848	1113	3	.	.	PUNCT
taxlaw-2848	1114	1	these	these	DET
taxlaw-2848	1114	2	issues	issue	NOUN
taxlaw-2848	1114	3	do	do	AUX
taxlaw-2848	1114	4	not	not	PART
taxlaw-2848	1114	5	have	have	VERB
taxlaw-2848	1114	6	straightforward	straightforward	ADJ
taxlaw-2848	1114	7	solutions	solution	NOUN
taxlaw-2848	1114	8	and	and	CCONJ
taxlaw-2848	1114	9	will	will	AUX
taxlaw-2848	1114	10	need	need	VERB
taxlaw-2848	1114	11	careful	careful	ADJ
taxlaw-2848	1114	12	analysis	analysis	NOUN
taxlaw-2848	1114	13	as	as	SCONJ
taxlaw-2848	1114	14	the	the	DET
taxlaw-2848	1114	15	legislative	legislative	ADJ
taxlaw-2848	1114	16	process	process	NOUN
taxlaw-2848	1114	17	moves	move	VERB
taxlaw-2848	1114	18	forward	forward	ADV
taxlaw-2848	1114	19	.	.	PUNCT