id	sid	tid	token	lemma	pos
taxlaw-2850	1	1	microsoft	microsoft	PROPN
taxlaw-2850	1	2	word	word	PROPN
taxlaw-2850	1	3	8-2-yonahclausing.docx	8-2-yonahclausing.docx	NUM
taxlaw-2850	1	4	problems	problem	NOUN
taxlaw-2850	1	5	with	with	ADP
taxlaw-2850	1	6	destinationbased	destinationbased	ADJ
taxlaw-2850	1	7	corporate	corporate	ADJ
taxlaw-2850	1	8	taxes	taxis	NOUN
taxlaw-2850	1	9	and	and	CCONJ
taxlaw-2850	1	10	the	the	DET
taxlaw-2850	1	11	ryan	ryan	PROPN
taxlaw-2850	1	12	blueprint	blueprint	PROPN
taxlaw-2850	1	13	reuven	reuven	PROPN
taxlaw-2850	1	14	s.	s.	PROPN
taxlaw-2850	1	15	avi	avi	PROPN
taxlaw-2850	1	16	-	-	PUNCT
taxlaw-2850	1	17	yonah	yonah	PROPN
taxlaw-2850	1	18	*	*	PROPN
taxlaw-2850	1	19	kimberly	kimberly	ADV
taxlaw-2850	1	20	clausing†	clausing†	ADJ
taxlaw-2850	1	21	abstract	abstract	ADJ
taxlaw-2850	1	22	with	with	ADP
taxlaw-2850	1	23	the	the	DET
taxlaw-2850	1	24	election	election	NOUN
taxlaw-2850	1	25	of	of	ADP
taxlaw-2850	1	26	donald	donald	PROPN
taxlaw-2850	1	27	trump	trump	PROPN
taxlaw-2850	1	28	and	and	CCONJ
taxlaw-2850	1	29	the	the	DET
taxlaw-2850	1	30	republican	republican	PROPN
taxlaw-2850	1	31	party	party	PROPN
taxlaw-2850	1	32	’s	’s	PART
taxlaw-2850	1	33	domination	domination	NOUN
taxlaw-2850	1	34	of	of	ADP
taxlaw-2850	1	35	congress	congress	PROPN
taxlaw-2850	1	36	,	,	PUNCT
taxlaw-2850	1	37	house	house	PROPN
taxlaw-2850	1	38	speaker	speaker	PROPN
taxlaw-2850	1	39	paul	paul	PROPN
taxlaw-2850	1	40	ryan	ryan	PROPN
taxlaw-2850	1	41	’s	’s	PART
taxlaw-2850	1	42	blueprint	blueprint	NOUN
taxlaw-2850	1	43	for	for	ADP
taxlaw-2850	1	44	fundamental	fundamental	ADJ
taxlaw-2850	1	45	tax	tax	NOUN
taxlaw-2850	1	46	reform	reform	NOUN
taxlaw-2850	1	47	requires	require	VERB
taxlaw-2850	1	48	more	more	ADV
taxlaw-2850	1	49	careful	careful	ADJ
taxlaw-2850	1	50	analysis	analysis	NOUN
taxlaw-2850	1	51	.	.	PUNCT
taxlaw-2850	2	1	the	the	DET
taxlaw-2850	2	2	ryan	ryan	PROPN
taxlaw-2850	2	3	blueprint	blueprint	NOUN
taxlaw-2850	2	4	combines	combine	VERB
taxlaw-2850	2	5	reduced	reduce	VERB
taxlaw-2850	2	6	individual	individual	ADJ
taxlaw-2850	2	7	rates	rate	NOUN
taxlaw-2850	2	8	with	with	ADP
taxlaw-2850	2	9	a	a	DET
taxlaw-2850	2	10	destination	destination	NOUN
taxlaw-2850	2	11	-	-	PUNCT
taxlaw-2850	2	12	based	base	VERB
taxlaw-2850	2	13	cash	cash	NOUN
taxlaw-2850	2	14	flow	flow	NOUN
taxlaw-2850	2	15	type	type	NOUN
taxlaw-2850	2	16	business	business	NOUN
taxlaw-2850	2	17	tax	tax	NOUN
taxlaw-2850	2	18	applicable	applicable	ADJ
taxlaw-2850	2	19	to	to	ADP
taxlaw-2850	2	20	all	all	DET
taxlaw-2850	2	21	businesses	business	NOUN
taxlaw-2850	2	22	.	.	PUNCT
taxlaw-2850	3	1	the	the	DET
taxlaw-2850	3	2	destination	destination	NOUN
taxlaw-2850	3	3	-	-	PUNCT
taxlaw-2850	3	4	based	base	VERB
taxlaw-2850	3	5	business	business	NOUN
taxlaw-2850	3	6	tax	tax	NOUN
taxlaw-2850	3	7	at	at	ADP
taxlaw-2850	3	8	the	the	DET
taxlaw-2850	3	9	center	center	NOUN
taxlaw-2850	3	10	of	of	ADP
taxlaw-2850	3	11	the	the	DET
taxlaw-2850	3	12	blueprint	blueprint	NOUN
taxlaw-2850	3	13	has	have	VERB
taxlaw-2850	3	14	several	several	ADJ
taxlaw-2850	3	15	major	major	ADJ
taxlaw-2850	3	16	problems	problem	NOUN
taxlaw-2850	3	17	:	:	PUNCT
taxlaw-2850	3	18	it	it	PRON
taxlaw-2850	3	19	is	be	AUX
taxlaw-2850	3	20	incompatible	incompatible	ADJ
taxlaw-2850	3	21	with	with	ADP
taxlaw-2850	3	22	our	our	PRON
taxlaw-2850	3	23	wto	wto	PROPN
taxlaw-2850	3	24	obligations	obligation	NOUN
taxlaw-2850	3	25	,	,	PUNCT
taxlaw-2850	3	26	it	it	PRON
taxlaw-2850	3	27	is	be	AUX
taxlaw-2850	3	28	incompatible	incompatible	ADJ
taxlaw-2850	3	29	with	with	ADP
taxlaw-2850	3	30	our	our	PRON
taxlaw-2850	3	31	tax	tax	NOUN
taxlaw-2850	3	32	treaties	treaty	NOUN
taxlaw-2850	3	33	,	,	PUNCT
taxlaw-2850	3	34	and	and	CCONJ
taxlaw-2850	3	35	it	it	PRON
taxlaw-2850	3	36	will	will	AUX
taxlaw-2850	3	37	not	not	PART
taxlaw-2850	3	38	eliminate	eliminate	VERB
taxlaw-2850	3	39	the	the	DET
taxlaw-2850	3	40	problems	problem	NOUN
taxlaw-2850	3	41	of	of	ADP
taxlaw-2850	3	42	income	income	NOUN
taxlaw-2850	3	43	shifting	shift	VERB
taxlaw-2850	3	44	and	and	CCONJ
taxlaw-2850	3	45	inversions	inversion	NOUN
taxlaw-2850	3	46	it	it	PRON
taxlaw-2850	3	47	is	be	AUX
taxlaw-2850	3	48	designed	design	VERB
taxlaw-2850	3	49	to	to	PART
taxlaw-2850	3	50	address	address	VERB
taxlaw-2850	3	51	.	.	PUNCT
taxlaw-2850	4	1	in	in	ADP
taxlaw-2850	4	2	addition	addition	NOUN
taxlaw-2850	4	3	,	,	PUNCT
taxlaw-2850	4	4	these	these	DET
taxlaw-2850	4	5	proposals	proposal	NOUN
taxlaw-2850	4	6	generate	generate	VERB
taxlaw-2850	4	7	vexing	vex	VERB
taxlaw-2850	4	8	technical	technical	ADJ
taxlaw-2850	4	9	problems	problem	NOUN
taxlaw-2850	4	10	that	that	PRON
taxlaw-2850	4	11	are	be	AUX
taxlaw-2850	4	12	not	not	PART
taxlaw-2850	4	13	easily	easily	ADV
taxlaw-2850	4	14	fixed	fix	VERB
taxlaw-2850	4	15	as	as	ADV
taxlaw-2850	4	16	well	well	ADV
taxlaw-2850	4	17	as	as	ADP
taxlaw-2850	4	18	significant	significant	ADJ
taxlaw-2850	4	19	political	political	ADJ
taxlaw-2850	4	20	problems	problem	NOUN
taxlaw-2850	4	21	.	.	PUNCT
taxlaw-2850	5	1	finally	finally	ADV
taxlaw-2850	5	2	,	,	PUNCT
taxlaw-2850	5	3	due	due	ADP
taxlaw-2850	5	4	to	to	ADP
taxlaw-2850	5	5	the	the	DET
taxlaw-2850	5	6	tax	tax	NOUN
taxlaw-2850	5	7	rates	rate	NOUN
taxlaw-2850	5	8	that	that	PRON
taxlaw-2850	5	9	have	have	AUX
taxlaw-2850	5	10	been	be	AUX
taxlaw-2850	5	11	proposed	propose	VERB
taxlaw-2850	5	12	,	,	PUNCT
taxlaw-2850	5	13	the	the	DET
taxlaw-2850	5	14	plan	plan	NOUN
taxlaw-2850	5	15	is	be	AUX
taxlaw-2850	5	16	likely	likely	ADJ
taxlaw-2850	5	17	to	to	PART
taxlaw-2850	5	18	generate	generate	VERB
taxlaw-2850	5	19	large	large	ADJ
taxlaw-2850	5	20	revenue	revenue	NOUN
taxlaw-2850	5	21	losses	loss	NOUN
taxlaw-2850	5	22	and	and	CCONJ
taxlaw-2850	5	23	a	a	DET
taxlaw-2850	5	24	less	less	ADV
taxlaw-2850	5	25	progressive	progressive	ADJ
taxlaw-2850	5	26	tax	tax	NOUN
taxlaw-2850	5	27	system	system	NOUN
taxlaw-2850	5	28	.	.	PUNCT
taxlaw-2850	6	1	we	we	PRON
taxlaw-2850	6	2	conclude	conclude	VERB
taxlaw-2850	6	3	by	by	ADP
taxlaw-2850	6	4	recommending	recommend	VERB
taxlaw-2850	6	5	better	well	ADJ
taxlaw-2850	6	6	tax	tax	NOUN
taxlaw-2850	6	7	policy	policy	NOUN
taxlaw-2850	6	8	solutions	solution	NOUN
taxlaw-2850	6	9	to	to	ADP
taxlaw-2850	6	10	our	our	PRON
taxlaw-2850	6	11	current	current	ADJ
taxlaw-2850	6	12	corporate	corporate	ADJ
taxlaw-2850	6	13	tax	tax	NOUN
taxlaw-2850	6	14	problems	problem	NOUN
taxlaw-2850	6	15	.	.	PUNCT
taxlaw-2850	7	1	*	*	PUNCT
taxlaw-2850	7	2	irwin	irwin	PROPN
taxlaw-2850	7	3	i.	i.	PROPN
taxlaw-2850	7	4	cohn	cohn	PROPN
taxlaw-2850	7	5	professor	professor	PROPN
taxlaw-2850	7	6	of	of	ADP
taxlaw-2850	7	7	law	law	NOUN
taxlaw-2850	7	8	,	,	PUNCT
taxlaw-2850	7	9	the	the	DET
taxlaw-2850	7	10	university	university	PROPN
taxlaw-2850	7	11	of	of	ADP
taxlaw-2850	7	12	michigan	michigan	PROPN
taxlaw-2850	7	13	law	law	PROPN
taxlaw-2850	7	14	school	school	NOUN
taxlaw-2850	7	15	,	,	PUNCT
taxlaw-2850	7	16	625	625	NUM
taxlaw-2850	7	17	s.	s.	PROPN
taxlaw-2850	7	18	state	state	PROPN
taxlaw-2850	7	19	st	st	PROPN
taxlaw-2850	7	20	.	.	PROPN
taxlaw-2850	7	21	,	,	PUNCT
taxlaw-2850	7	22	ann	ann	PROPN
taxlaw-2850	7	23	arbor	arbor	PROPN
taxlaw-2850	7	24	,	,	PUNCT
taxlaw-2850	7	25	mi	mi	PROPN
taxlaw-2850	7	26	48109	48109	NUM
taxlaw-2850	7	27	.	.	PUNCT
taxlaw-2850	8	1	†	†	PROPN
taxlaw-2850	8	2	thormund	thormund	PROPN
taxlaw-2850	8	3	a.	a.	PROPN
taxlaw-2850	8	4	miller	miller	PROPN
taxlaw-2850	8	5	and	and	CCONJ
taxlaw-2850	8	6	walter	walter	PROPN
taxlaw-2850	8	7	mintz	mintz	PROPN
taxlaw-2850	8	8	professor	professor	PROPN
taxlaw-2850	8	9	of	of	ADP
taxlaw-2850	8	10	economics	economic	NOUN
taxlaw-2850	8	11	,	,	PUNCT
taxlaw-2850	8	12	department	department	NOUN
taxlaw-2850	8	13	of	of	ADP
taxlaw-2850	8	14	economics	economic	NOUN
taxlaw-2850	8	15	,	,	PUNCT
taxlaw-2850	8	16	reed	reed	PROPN
taxlaw-2850	8	17	college	college	PROPN
taxlaw-2850	8	18	,	,	PUNCT
taxlaw-2850	8	19	3203	3203	NUM
taxlaw-2850	8	20	se	se	PROPN
taxlaw-2850	8	21	woodstock	woodstock	PROPN
taxlaw-2850	8	22	blvd	blvd	PROPN
taxlaw-2850	8	23	,	,	PUNCT
taxlaw-2850	8	24	portland	portland	PROPN
taxlaw-2850	8	25	,	,	PUNCT
taxlaw-2850	8	26	or	or	CCONJ
taxlaw-2850	8	27	97202	97202	NUM
taxlaw-2850	8	28	.	.	PUNCT
taxlaw-2850	9	1	230	230	NUM
taxlaw-2850	9	2	columbia	columbia	PROPN
taxlaw-2850	9	3	journal	journal	PROPN
taxlaw-2850	9	4	of	of	ADP
taxlaw-2850	9	5	tax	tax	NOUN
taxlaw-2850	9	6	law	law	NOUN
taxlaw-2850	9	7	[	[	X
taxlaw-2850	9	8	vol.8:229	vol.8:229	PROPN
taxlaw-2850	9	9	i.	i.	NOUN
taxlaw-2850	9	10	introduction	introduction	NOUN
taxlaw-2850	9	11	....................................................................	....................................................................	PUNCT
taxlaw-2850	9	12	231	231	NUM
taxlaw-2850	9	13	ii	ii	NOUN
taxlaw-2850	9	14	.	.	PROPN
taxlaw-2850	9	15	is	be	AUX
taxlaw-2850	9	16	the	the	DET
taxlaw-2850	9	17	“	"	PUNCT
taxlaw-2850	9	18	better	well	ADJ
taxlaw-2850	9	19	way	way	NOUN
taxlaw-2850	9	20	”	"	PUNCT
taxlaw-2850	9	21	proposal	proposal	NOUN
taxlaw-2850	9	22	compatible	compatible	ADJ
taxlaw-2850	9	23	with	with	ADP
taxlaw-2850	9	24	the	the	DET
taxlaw-2850	9	25	wto	wto	PROPN
taxlaw-2850	9	26	?	?	PUNCT
taxlaw-2850	10	1	...............................................................................	...............................................................................	PUNCT
taxlaw-2850	11	1	235	235	NUM
taxlaw-2850	11	2	iii	iii	NOUN
taxlaw-2850	11	3	.	.	PUNCT
taxlaw-2850	12	1	what	what	PRON
taxlaw-2850	12	2	about	about	ADP
taxlaw-2850	12	3	tax	tax	NOUN
taxlaw-2850	12	4	treaties	treaty	NOUN
taxlaw-2850	12	5	?	?	PUNCT
taxlaw-2850	12	6	.........................................	.........................................	PUNCT
taxlaw-2850	13	1	246	246	NUM
taxlaw-2850	13	2	iv	iv	NUM
taxlaw-2850	13	3	.	.	PUNCT
taxlaw-2850	13	4	tax	tax	NOUN
taxlaw-2850	13	5	avoidance	avoidance	NOUN
taxlaw-2850	13	6	,	,	PUNCT
taxlaw-2850	13	7	income	income	NOUN
taxlaw-2850	13	8	shifting	shifting	NOUN
taxlaw-2850	13	9	and	and	CCONJ
taxlaw-2850	13	10	inversions	inversion	NOUN
taxlaw-2850	13	11	...........................................................................	...........................................................................	PUNCT
taxlaw-2850	13	12	247	247	NUM
taxlaw-2850	13	13	v.	v.	ADP
taxlaw-2850	13	14	vexing	vex	VERB
taxlaw-2850	13	15	technical	technical	ADJ
taxlaw-2850	13	16	problems	problem	NOUN
taxlaw-2850	13	17	.....................................	.....................................	PUNCT
taxlaw-2850	14	1	249	249	NUM
taxlaw-2850	14	2	vi	vi	NOUN
taxlaw-2850	14	3	.	.	PROPN
taxlaw-2850	14	4	progressivity	progressivity	NOUN
taxlaw-2850	14	5	and	and	CCONJ
taxlaw-2850	14	6	revenue	revenue	NOUN
taxlaw-2850	14	7	effects	effect	NOUN
taxlaw-2850	14	8	....................	....................	PUNCT
taxlaw-2850	15	1	251	251	NUM
taxlaw-2850	15	2	vii.conclusion	vii.conclusion	NOUN
taxlaw-2850	15	3	........................................................................	........................................................................	PUNCT
taxlaw-2850	15	4	253	253	NUM
taxlaw-2850	15	5	2017	2017	NUM
taxlaw-2850	15	6	]	]	PUNCT
taxlaw-2850	15	7	problems	problem	NOUN
taxlaw-2850	15	8	with	with	ADP
taxlaw-2850	15	9	destination	destination	NOUN
taxlaw-2850	15	10	-	-	PUNCT
taxlaw-2850	15	11	based	base	VERB
taxlaw-2850	15	12	corporate	corporate	ADJ
taxlaw-2850	15	13	taxes	taxis	NOUN
taxlaw-2850	15	14	231	231	NUM
taxlaw-2850	15	15	i.	i.	NOUN
taxlaw-2850	15	16	introduction	introduction	NOUN
taxlaw-2850	15	17	this	this	DET
taxlaw-2850	15	18	part	part	NOUN
taxlaw-2850	15	19	describes	describe	VERB
taxlaw-2850	15	20	the	the	DET
taxlaw-2850	15	21	ryan	ryan	PROPN
taxlaw-2850	15	22	proposal	proposal	NOUN
taxlaw-2850	15	23	in	in	ADP
taxlaw-2850	15	24	more	more	ADJ
taxlaw-2850	15	25	detail	detail	NOUN
taxlaw-2850	15	26	,	,	PUNCT
taxlaw-2850	15	27	describing	describe	VERB
taxlaw-2850	15	28	in	in	ADP
taxlaw-2850	15	29	particular	particular	ADJ
taxlaw-2850	15	30	the	the	DET
taxlaw-2850	15	31	plan	plan	NOUN
taxlaw-2850	15	32	’s	’s	PART
taxlaw-2850	15	33	destination	destination	NOUN
taxlaw-2850	15	34	-	-	PUNCT
taxlaw-2850	15	35	basis	basis	NOUN
taxlaw-2850	15	36	corporate	corporate	ADJ
taxlaw-2850	15	37	tax	tax	NOUN
taxlaw-2850	15	38	.	.	PUNCT
taxlaw-2850	16	1	part	part	NOUN
taxlaw-2850	16	2	ii	ii	PROPN
taxlaw-2850	16	3	discusses	discuss	VERB
taxlaw-2850	16	4	problems	problem	NOUN
taxlaw-2850	16	5	of	of	ADP
taxlaw-2850	16	6	wto	wto	PROPN
taxlaw-2850	16	7	compatibility	compatibility	NOUN
taxlaw-2850	16	8	and	and	CCONJ
taxlaw-2850	16	9	trade	trade	NOUN
taxlaw-2850	16	10	distortions	distortion	NOUN
taxlaw-2850	16	11	under	under	ADP
taxlaw-2850	16	12	this	this	DET
taxlaw-2850	16	13	plan	plan	NOUN
taxlaw-2850	16	14	.	.	PUNCT
taxlaw-2850	17	1	part	part	NOUN
taxlaw-2850	17	2	iii	iii	NOUN
taxlaw-2850	17	3	discusses	discuss	VERB
taxlaw-2850	17	4	issues	issue	NOUN
taxlaw-2850	17	5	surrounding	surround	VERB
taxlaw-2850	17	6	tax	tax	NOUN
taxlaw-2850	17	7	treaty	treaty	NOUN
taxlaw-2850	17	8	compatibility	compatibility	NOUN
taxlaw-2850	17	9	,	,	PUNCT
taxlaw-2850	17	10	and	and	CCONJ
taxlaw-2850	17	11	part	part	NOUN
taxlaw-2850	17	12	iv	iv	NUM
taxlaw-2850	17	13	discusses	discuss	VERB
taxlaw-2850	17	14	the	the	DET
taxlaw-2850	17	15	lingering	linger	VERB
taxlaw-2850	17	16	potential	potential	NOUN
taxlaw-2850	17	17	for	for	ADP
taxlaw-2850	17	18	profit	profit	NOUN
taxlaw-2850	17	19	shifting	shift	VERB
taxlaw-2850	17	20	under	under	ADP
taxlaw-2850	17	21	the	the	DET
taxlaw-2850	17	22	plan	plan	NOUN
taxlaw-2850	17	23	.	.	PUNCT
taxlaw-2850	18	1	part	part	NOUN
taxlaw-2850	18	2	v	v	NOUN
taxlaw-2850	18	3	describes	describe	VERB
taxlaw-2850	18	4	technical	technical	ADJ
taxlaw-2850	18	5	problems	problem	NOUN
taxlaw-2850	18	6	associated	associate	VERB
taxlaw-2850	18	7	with	with	ADP
taxlaw-2850	18	8	implementing	implement	VERB
taxlaw-2850	18	9	the	the	DET
taxlaw-2850	18	10	plan	plan	NOUN
taxlaw-2850	18	11	.	.	PUNCT
taxlaw-2850	19	1	part	part	NOUN
taxlaw-2850	19	2	vi	vi	PROPN
taxlaw-2850	19	3	addresses	address	NOUN
taxlaw-2850	19	4	effects	effect	NOUN
taxlaw-2850	19	5	on	on	ADP
taxlaw-2850	19	6	the	the	DET
taxlaw-2850	19	7	progressivity	progressivity	NOUN
taxlaw-2850	19	8	of	of	ADP
taxlaw-2850	19	9	the	the	DET
taxlaw-2850	19	10	tax	tax	NOUN
taxlaw-2850	19	11	system	system	NOUN
taxlaw-2850	19	12	and	and	CCONJ
taxlaw-2850	19	13	on	on	ADP
taxlaw-2850	19	14	government	government	NOUN
taxlaw-2850	19	15	revenues	revenue	NOUN
taxlaw-2850	19	16	,	,	PUNCT
taxlaw-2850	19	17	and	and	CCONJ
taxlaw-2850	19	18	part	part	NOUN
taxlaw-2850	19	19	vii	vii	PROPN
taxlaw-2850	19	20	concludes	conclude	VERB
taxlaw-2850	19	21	and	and	CCONJ
taxlaw-2850	19	22	offers	offer	VERB
taxlaw-2850	19	23	other	other	ADJ
taxlaw-2850	19	24	suggestions	suggestion	NOUN
taxlaw-2850	19	25	for	for	ADP
taxlaw-2850	19	26	reform	reform	NOUN
taxlaw-2850	19	27	.	.	PUNCT
taxlaw-2850	20	1	house	house	PROPN
taxlaw-2850	20	2	speaker	speaker	PROPN
taxlaw-2850	20	3	paul	paul	PROPN
taxlaw-2850	20	4	ryan	ryan	PROPN
taxlaw-2850	20	5	’s	’s	PART
taxlaw-2850	20	6	(	(	PUNCT
taxlaw-2850	20	7	r	r	PROPN
taxlaw-2850	20	8	-	-	PUNCT
taxlaw-2850	20	9	wi	wi	PROPN
taxlaw-2850	20	10	)	)	PUNCT
taxlaw-2850	20	11	blueprint	blueprint	NOUN
taxlaw-2850	20	12	to	to	PART
taxlaw-2850	20	13	reform	reform	VERB
taxlaw-2850	20	14	the	the	DET
taxlaw-2850	20	15	tax	tax	NOUN
taxlaw-2850	20	16	code	code	NOUN
taxlaw-2850	20	17	is	be	AUX
taxlaw-2850	20	18	gaining	gain	VERB
taxlaw-2850	20	19	new	new	ADJ
taxlaw-2850	20	20	prominence	prominence	NOUN
taxlaw-2850	20	21	because	because	SCONJ
taxlaw-2850	20	22	of	of	ADP
taxlaw-2850	20	23	the	the	DET
taxlaw-2850	20	24	republican	republican	ADJ
taxlaw-2850	20	25	ascendancy	ascendancy	NOUN
taxlaw-2850	20	26	in	in	ADP
taxlaw-2850	20	27	washington	washington	PROPN
taxlaw-2850	20	28	following	follow	VERB
taxlaw-2850	20	29	the	the	DET
taxlaw-2850	20	30	2016	2016	NUM
taxlaw-2850	20	31	election	election	NOUN
taxlaw-2850	20	32	.	.	PUNCT
taxlaw-2850	21	1	1	1	NUM
taxlaw-2850	21	2	since	since	SCONJ
taxlaw-2850	21	3	president	president	NOUN
taxlaw-2850	21	4	trump	trump	NOUN
taxlaw-2850	21	5	is	be	AUX
taxlaw-2850	21	6	likely	likely	ADJ
taxlaw-2850	21	7	to	to	PART
taxlaw-2850	21	8	sign	sign	VERB
taxlaw-2850	21	9	any	any	DET
taxlaw-2850	21	10	tax	tax	NOUN
taxlaw-2850	21	11	reform	reform	NOUN
taxlaw-2850	21	12	passed	pass	VERB
taxlaw-2850	21	13	by	by	ADP
taxlaw-2850	21	14	a	a	DET
taxlaw-2850	21	15	republican	republican	PROPN
taxlaw-2850	21	16	congress	congress	PROPN
taxlaw-2850	21	17	,	,	PUNCT
taxlaw-2850	21	18	it	it	PRON
taxlaw-2850	21	19	is	be	AUX
taxlaw-2850	21	20	worth	worth	ADJ
taxlaw-2850	21	21	serious	serious	ADJ
taxlaw-2850	21	22	consideration	consideration	NOUN
taxlaw-2850	21	23	.	.	PUNCT
taxlaw-2850	22	1	the	the	DET
taxlaw-2850	22	2	introduction	introduction	NOUN
taxlaw-2850	22	3	to	to	ADP
taxlaw-2850	22	4	the	the	DET
taxlaw-2850	22	5	ryan	ryan	PROPN
taxlaw-2850	22	6	proposal	proposal	NOUN
taxlaw-2850	22	7	(	(	PUNCT
taxlaw-2850	22	8	the	the	DET
taxlaw-2850	22	9	“	"	PUNCT
taxlaw-2850	22	10	blueprint	blueprint	NOUN
taxlaw-2850	22	11	”	"	PUNCT
taxlaw-2850	22	12	)	)	PUNCT
taxlaw-2850	22	13	states	state	VERB
taxlaw-2850	22	14	that	that	SCONJ
taxlaw-2850	22	15	:	:	PUNCT
taxlaw-2850	22	16	this	this	DET
taxlaw-2850	22	17	blueprint	blueprint	NOUN
taxlaw-2850	22	18	represents	represent	VERB
taxlaw-2850	22	19	a	a	DET
taxlaw-2850	22	20	dramatic	dramatic	ADJ
taxlaw-2850	22	21	reform	reform	NOUN
taxlaw-2850	22	22	of	of	ADP
taxlaw-2850	22	23	the	the	DET
taxlaw-2850	22	24	current	current	ADJ
taxlaw-2850	22	25	income	income	NOUN
taxlaw-2850	22	26	tax	tax	NOUN
taxlaw-2850	22	27	system	system	NOUN
taxlaw-2850	22	28	.	.	PUNCT
taxlaw-2850	23	1	this	this	DET
taxlaw-2850	23	2	blueprint	blueprint	NOUN
taxlaw-2850	23	3	does	do	AUX
taxlaw-2850	23	4	not	not	PART
taxlaw-2850	23	5	include	include	VERB
taxlaw-2850	23	6	a	a	DET
taxlaw-2850	23	7	value	value	NOUN
taxlaw-2850	23	8	-	-	PUNCT
taxlaw-2850	23	9	added	add	VERB
taxlaw-2850	23	10	tax	tax	NOUN
taxlaw-2850	23	11	(	(	PUNCT
taxlaw-2850	23	12	vat	vat	NOUN
taxlaw-2850	23	13	)	)	PUNCT
taxlaw-2850	23	14	,	,	PUNCT
taxlaw-2850	23	15	a	a	DET
taxlaw-2850	23	16	sales	sale	NOUN
taxlaw-2850	23	17	tax	tax	NOUN
taxlaw-2850	23	18	,	,	PUNCT
taxlaw-2850	23	19	or	or	CCONJ
taxlaw-2850	23	20	any	any	DET
taxlaw-2850	23	21	other	other	ADJ
taxlaw-2850	23	22	tax	tax	NOUN
taxlaw-2850	23	23	as	as	ADP
taxlaw-2850	23	24	an	an	DET
taxlaw-2850	23	25	addition	addition	NOUN
taxlaw-2850	23	26	to	to	ADP
taxlaw-2850	23	27	the	the	DET
taxlaw-2850	23	28	fundamental	fundamental	ADJ
taxlaw-2850	23	29	reforms	reform	NOUN
taxlaw-2850	23	30	of	of	ADP
taxlaw-2850	23	31	the	the	DET
taxlaw-2850	23	32	current	current	ADJ
taxlaw-2850	23	33	income	income	NOUN
taxlaw-2850	23	34	tax	tax	NOUN
taxlaw-2850	23	35	system	system	NOUN
taxlaw-2850	23	36	.	.	PUNCT
taxlaw-2850	24	1	the	the	DET
taxlaw-2850	24	2	reforms	reform	NOUN
taxlaw-2850	24	3	reflected	reflect	VERB
taxlaw-2850	24	4	in	in	ADP
taxlaw-2850	24	5	this	this	DET
taxlaw-2850	24	6	blueprint	blueprint	NOUN
taxlaw-2850	24	7	will	will	AUX
taxlaw-2850	24	8	deliver	deliver	VERB
taxlaw-2850	24	9	a	a	DET
taxlaw-2850	24	10	21st	21st	ADJ
taxlaw-2850	24	11	century	century	NOUN
taxlaw-2850	24	12	tax	tax	NOUN
taxlaw-2850	24	13	code	code	NOUN
taxlaw-2850	24	14	that	that	PRON
taxlaw-2850	24	15	is	be	AUX
taxlaw-2850	24	16	built	build	VERB
taxlaw-2850	24	17	for	for	ADP
taxlaw-2850	24	18	growth	growth	NOUN
taxlaw-2850	24	19	and	and	CCONJ
taxlaw-2850	24	20	that	that	PRON
taxlaw-2850	24	21	puts	put	VERB
taxlaw-2850	24	22	america	america	PROPN
taxlaw-2850	24	23	first.2	first.2	NOUN
taxlaw-2850	24	24	this	this	DET
taxlaw-2850	24	25	statement	statement	NOUN
taxlaw-2850	24	26	is	be	AUX
taxlaw-2850	24	27	important	important	ADJ
taxlaw-2850	24	28	,	,	PUNCT
taxlaw-2850	24	29	because	because	SCONJ
taxlaw-2850	24	30	as	as	SCONJ
taxlaw-2850	24	31	will	will	AUX
taxlaw-2850	24	32	be	be	AUX
taxlaw-2850	24	33	discussed	discuss	VERB
taxlaw-2850	24	34	below	below	ADV
taxlaw-2850	24	35	,	,	PUNCT
taxlaw-2850	24	36	the	the	DET
taxlaw-2850	24	37	business	business	NOUN
taxlaw-2850	24	38	part	part	NOUN
taxlaw-2850	24	39	of	of	ADP
taxlaw-2850	24	40	the	the	DET
taxlaw-2850	24	41	proposal	proposal	NOUN
taxlaw-2850	24	42	can	can	AUX
taxlaw-2850	24	43	be	be	AUX
taxlaw-2850	24	44	seen	see	VERB
taxlaw-2850	24	45	as	as	ADP
taxlaw-2850	24	46	a	a	DET
taxlaw-2850	24	47	modified	modify	VERB
taxlaw-2850	24	48	subtraction	subtraction	NOUN
taxlaw-2850	24	49	method	method	NOUN
taxlaw-2850	24	50	vat	vat	NOUN
taxlaw-2850	24	51	.	.	PUNCT
taxlaw-2850	25	1	if	if	SCONJ
taxlaw-2850	25	2	it	it	PRON
taxlaw-2850	25	3	were	be	AUX
taxlaw-2850	25	4	a	a	DET
taxlaw-2850	25	5	vat	vat	NOUN
taxlaw-2850	25	6	,	,	PUNCT
taxlaw-2850	25	7	it	it	PRON
taxlaw-2850	25	8	would	would	AUX
taxlaw-2850	25	9	not	not	PART
taxlaw-2850	25	10	have	have	VERB
taxlaw-2850	25	11	problems	problem	NOUN
taxlaw-2850	25	12	with	with	ADP
taxlaw-2850	25	13	tax	tax	NOUN
taxlaw-2850	25	14	treaties	treaty	NOUN
taxlaw-2850	25	15	or	or	CCONJ
taxlaw-2850	25	16	with	with	ADP
taxlaw-2850	25	17	the	the	DET
taxlaw-2850	25	18	wto	wto	PROPN
taxlaw-2850	25	19	rules	rule	NOUN
taxlaw-2850	25	20	.	.	PUNCT
taxlaw-2850	26	1	but	but	CCONJ
taxlaw-2850	26	2	since	since	SCONJ
taxlaw-2850	26	3	it	it	PRON
taxlaw-2850	26	4	declares	declare	VERB
taxlaw-2850	26	5	itself	itself	PRON
taxlaw-2850	26	6	not	not	PART
taxlaw-2850	26	7	to	to	PART
taxlaw-2850	26	8	be	be	AUX
taxlaw-2850	26	9	a	a	DET
taxlaw-2850	26	10	vat	vat	NOUN
taxlaw-2850	26	11	,	,	PUNCT
taxlaw-2850	26	12	and	and	CCONJ
taxlaw-2850	26	13	has	have	VERB
taxlaw-2850	26	14	at	at	ADV
taxlaw-2850	26	15	least	least	ADV
taxlaw-2850	26	16	one	one	NUM
taxlaw-2850	26	17	crucial	crucial	ADJ
taxlaw-2850	26	18	feature	feature	NOUN
taxlaw-2850	26	19	that	that	PRON
taxlaw-2850	26	20	differs	differ	VERB
taxlaw-2850	26	21	from	from	ADP
taxlaw-2850	26	22	a	a	DET
taxlaw-2850	26	23	vat	vat	NOUN
taxlaw-2850	26	24	,	,	PUNCT
taxlaw-2850	26	25	it	it	PRON
taxlaw-2850	26	26	may	may	AUX
taxlaw-2850	26	27	have	have	VERB
taxlaw-2850	26	28	problems	problem	NOUN
taxlaw-2850	26	29	with	with	ADP
taxlaw-2850	26	30	both	both	PRON
taxlaw-2850	26	31	.	.	PUNCT
taxlaw-2850	27	1	the	the	DET
taxlaw-2850	27	2	individual	individual	ADJ
taxlaw-2850	27	3	tax	tax	NOUN
taxlaw-2850	27	4	section	section	NOUN
taxlaw-2850	27	5	of	of	ADP
taxlaw-2850	27	6	the	the	DET
taxlaw-2850	27	7	blueprint	blueprint	NOUN
taxlaw-2850	27	8	is	be	AUX
taxlaw-2850	27	9	not	not	PART
taxlaw-2850	27	10	a	a	DET
taxlaw-2850	27	11	structural	structural	ADJ
taxlaw-2850	27	12	change	change	NOUN
taxlaw-2850	27	13	,	,	PUNCT
taxlaw-2850	27	14	although	although	SCONJ
taxlaw-2850	27	15	it	it	PRON
taxlaw-2850	27	16	is	be	AUX
taxlaw-2850	27	17	quite	quite	ADV
taxlaw-2850	27	18	regressive	regressive	ADJ
taxlaw-2850	27	19	and	and	CCONJ
taxlaw-2850	27	20	would	would	AUX
taxlaw-2850	27	21	lead	lead	VERB
taxlaw-2850	27	22	to	to	ADP
taxlaw-2850	27	23	massive	massive	ADJ
taxlaw-2850	27	24	budget	budget	NOUN
taxlaw-2850	27	25	deficits	deficit	NOUN
taxlaw-2850	27	26	.	.	PUNCT
taxlaw-2850	28	1	3	3	NUM
taxlaw-2850	28	2	it	it	PRON
taxlaw-2850	28	3	envisages	envisage	VERB
taxlaw-2850	28	4	a	a	DET
taxlaw-2850	28	5	lower	low	ADJ
taxlaw-2850	28	6	rate	rate	NOUN
taxlaw-2850	28	7	structure	structure	NOUN
taxlaw-2850	28	8	for	for	ADP
taxlaw-2850	28	9	ordinary	ordinary	ADJ
taxlaw-2850	28	10	1	1	NUM
taxlaw-2850	28	11	a	a	DET
taxlaw-2850	28	12	better	well	ADJ
taxlaw-2850	28	13	way	way	NOUN
taxlaw-2850	28	14	:	:	PUNCT
taxlaw-2850	28	15	our	our	PRON
taxlaw-2850	28	16	vision	vision	NOUN
taxlaw-2850	28	17	for	for	ADP
taxlaw-2850	28	18	a	a	DET
taxlaw-2850	28	19	confident	confident	ADJ
taxlaw-2850	28	20	america	america	PROPN
taxlaw-2850	28	21	,	,	PUNCT
taxlaw-2850	28	22	gop	gop	PROPN
taxlaw-2850	28	23	tax	tax	NOUN
taxlaw-2850	28	24	reform	reform	PROPN
taxlaw-2850	28	25	task	task	PROPN
taxlaw-2850	28	26	force	force	NOUN
taxlaw-2850	28	27	(	(	PUNCT
taxlaw-2850	28	28	june	june	PROPN
taxlaw-2850	28	29	24	24	NUM
taxlaw-2850	28	30	,	,	PUNCT
taxlaw-2850	28	31	2016	2016	NUM
taxlaw-2850	28	32	)	)	PUNCT
taxlaw-2850	28	33	,	,	PUNCT
taxlaw-2850	28	34	http://abetterway.speaker.gov/_assets/pdf/abetterway-tax-policypaper.pdf	http://abetterway.speaker.gov/_assets/pdf/abetterway-tax-policypaper.pdf	X
taxlaw-2850	29	1	[	[	X
taxlaw-2850	29	2	perma.cc/g6b3-ymt3	perma.cc/g6b3-ymt3	PROPN
taxlaw-2850	29	3	]	]	PUNCT
taxlaw-2850	29	4	.	.	PUNCT
taxlaw-2850	29	5	2	2	NUM
taxlaw-2850	30	1	i	i	PRON
taxlaw-2850	30	2	d.	d.	NOUN
taxlaw-2850	30	3	at	at	ADP
taxlaw-2850	30	4	15	15	NUM
taxlaw-2850	30	5	(	(	PUNCT
taxlaw-2850	30	6	emphasis	emphasis	NOUN
taxlaw-2850	30	7	added	add	VERB
taxlaw-2850	30	8	)	)	PUNCT
taxlaw-2850	30	9	.	.	PUNCT
taxlaw-2850	31	1	3	3	NUM
taxlaw-2850	31	2	see	see	VERB
taxlaw-2850	31	3	leonard	leonard	PROPN
taxlaw-2850	31	4	e.	e.	PROPN
taxlaw-2850	31	5	burman	burman	PROPN
taxlaw-2850	31	6	,	,	PUNCT
taxlaw-2850	31	7	james	james	PROPN
taxlaw-2850	31	8	r.	r.	PROPN
taxlaw-2850	31	9	nunns	nunns	PROPN
taxlaw-2850	31	10	,	,	PUNCT
taxlaw-2850	31	11	benjamin	benjamin	PROPN
taxlaw-2850	31	12	r.	r.	PROPN
taxlaw-2850	31	13	page	page	PROPN
taxlaw-2850	31	14	,	,	PUNCT
taxlaw-2850	31	15	jeffrey	jeffrey	PROPN
taxlaw-2850	31	16	rohaly	rohaly	PROPN
taxlaw-2850	31	17	&	&	CCONJ
taxlaw-2850	31	18	joseph	joseph	PROPN
taxlaw-2850	31	19	rosenberg	rosenberg	PROPN
taxlaw-2850	31	20	,	,	PUNCT
taxlaw-2850	31	21	an	an	DET
taxlaw-2850	31	22	analysis	analysis	NOUN
taxlaw-2850	31	23	of	of	ADP
taxlaw-2850	31	24	the	the	DET
taxlaw-2850	31	25	house	house	NOUN
taxlaw-2850	31	26	gop	gop	PROPN
taxlaw-2850	31	27	tax	tax	NOUN
taxlaw-2850	31	28	plan	plan	NOUN
taxlaw-2850	31	29	,	,	PUNCT
taxlaw-2850	31	30	8	8	NUM
taxlaw-2850	31	31	colum	colum	NOUN
taxlaw-2850	31	32	.	.	PUNCT
taxlaw-2850	32	1	j.	j.	PROPN
taxlaw-2850	32	2	tax	tax	PROPN
taxlaw-2850	32	3	l.	l.	PROPN
taxlaw-2850	32	4	257	257	NUM
taxlaw-2850	32	5	(	(	PUNCT
taxlaw-2850	32	6	2017	2017	NUM
taxlaw-2850	32	7	)	)	PUNCT
taxlaw-2850	32	8	(	(	PUNCT
taxlaw-2850	32	9	estimating	estimate	VERB
taxlaw-2850	32	10	that	that	SCONJ
taxlaw-2850	32	11	the	the	DET
taxlaw-2850	32	12	blueprint	blueprint	NOUN
taxlaw-2850	32	13	would	would	AUX
taxlaw-2850	32	14	decrease	decrease	VERB
taxlaw-2850	32	15	revenue	revenue	NOUN
taxlaw-2850	32	16	and	and	CCONJ
taxlaw-2850	32	17	increase	increase	VERB
taxlaw-2850	32	18	the	the	DET
taxlaw-2850	32	19	debt	debt	NOUN
taxlaw-2850	32	20	by	by	ADP
taxlaw-2850	32	21	$	$	SYM
taxlaw-2850	32	22	3	3	NUM
taxlaw-2850	32	23	trillion	trillion	NUM
taxlaw-2850	32	24	over	over	ADP
taxlaw-2850	32	25	the	the	DET
taxlaw-2850	32	26	first	first	ADJ
taxlaw-2850	32	27	decade	decade	NOUN
taxlaw-2850	32	28	)	)	PUNCT
taxlaw-2850	32	29	.	.	PUNCT
taxlaw-2850	33	1	232	232	NUM
taxlaw-2850	33	2	columbia	columbia	PROPN
taxlaw-2850	33	3	journal	journal	PROPN
taxlaw-2850	33	4	of	of	ADP
taxlaw-2850	33	5	tax	tax	NOUN
taxlaw-2850	33	6	law	law	NOUN
taxlaw-2850	33	7	[	[	X
taxlaw-2850	33	8	vol.8:229	vol.8:229	X
taxlaw-2850	33	9	income	income	NOUN
taxlaw-2850	33	10	(	(	PUNCT
taxlaw-2850	33	11	up	up	ADP
taxlaw-2850	33	12	to	to	PART
taxlaw-2850	33	13	33	33	NUM
taxlaw-2850	33	14	%	%	NOUN
taxlaw-2850	33	15	)	)	PUNCT
taxlaw-2850	33	16	,	,	PUNCT
taxlaw-2850	33	17	a	a	DET
taxlaw-2850	33	18	capital	capital	NOUN
taxlaw-2850	33	19	gains	gain	NOUN
taxlaw-2850	33	20	and	and	CCONJ
taxlaw-2850	33	21	dividends	dividend	NOUN
taxlaw-2850	33	22	and	and	CCONJ
taxlaw-2850	33	23	interest	interest	NOUN
taxlaw-2850	33	24	rate	rate	NOUN
taxlaw-2850	33	25	that	that	PRON
taxlaw-2850	33	26	is	be	AUX
taxlaw-2850	33	27	half	half	DET
taxlaw-2850	33	28	the	the	DET
taxlaw-2850	33	29	rate	rate	NOUN
taxlaw-2850	33	30	for	for	ADP
taxlaw-2850	33	31	ordinary	ordinary	ADJ
taxlaw-2850	33	32	income	income	NOUN
taxlaw-2850	33	33	(	(	PUNCT
taxlaw-2850	33	34	up	up	ADP
taxlaw-2850	33	35	to	to	PART
taxlaw-2850	33	36	16.5	16.5	NUM
taxlaw-2850	33	37	%	%	NOUN
taxlaw-2850	33	38	)	)	PUNCT
taxlaw-2850	33	39	,	,	PUNCT
taxlaw-2850	33	40	and	and	CCONJ
taxlaw-2850	33	41	abolishing	abolish	VERB
taxlaw-2850	33	42	the	the	DET
taxlaw-2850	33	43	individual	individual	ADJ
taxlaw-2850	33	44	amt	amt	PROPN
taxlaw-2850	33	45	and	and	CCONJ
taxlaw-2850	33	46	estate	estate	NOUN
taxlaw-2850	33	47	tax	tax	NOUN
taxlaw-2850	33	48	.	.	PUNCT
taxlaw-2850	34	1	for	for	ADP
taxlaw-2850	34	2	pass	pass	VERB
taxlaw-2850	34	3	-	-	PUNCT
taxlaw-2850	34	4	through	through	ADP
taxlaw-2850	34	5	businesses	business	NOUN
taxlaw-2850	34	6	,	,	PUNCT
taxlaw-2850	34	7	the	the	DET
taxlaw-2850	34	8	blueprint	blueprint	NOUN
taxlaw-2850	34	9	envisages	envisage	VERB
taxlaw-2850	34	10	a	a	DET
taxlaw-2850	34	11	rate	rate	NOUN
taxlaw-2850	34	12	of	of	ADP
taxlaw-2850	34	13	25	25	NUM
taxlaw-2850	34	14	%	%	NOUN
taxlaw-2850	34	15	,	,	PUNCT
taxlaw-2850	34	16	with	with	SCONJ
taxlaw-2850	34	17	special	special	ADJ
taxlaw-2850	34	18	provisions	provision	NOUN
taxlaw-2850	34	19	to	to	PART
taxlaw-2850	34	20	prevent	prevent	VERB
taxlaw-2850	34	21	shifting	shifting	NOUN
taxlaw-2850	34	22	of	of	ADP
taxlaw-2850	34	23	wage	wage	NOUN
taxlaw-2850	34	24	income	income	NOUN
taxlaw-2850	34	25	to	to	PART
taxlaw-2850	34	26	pass	pass	VERB
taxlaw-2850	34	27	-	-	PUNCT
taxlaw-2850	34	28	throughs.4	throughs.4	PROPN
taxlaw-2850	34	29	a	a	DET
taxlaw-2850	34	30	particularly	particularly	ADV
taxlaw-2850	34	31	radical	radical	ADJ
taxlaw-2850	34	32	portion	portion	NOUN
taxlaw-2850	34	33	of	of	ADP
taxlaw-2850	34	34	the	the	DET
taxlaw-2850	34	35	blueprint	blueprint	NOUN
taxlaw-2850	34	36	is	be	AUX
taxlaw-2850	34	37	the	the	DET
taxlaw-2850	34	38	corporate	corporate	ADJ
taxlaw-2850	34	39	section	section	NOUN
taxlaw-2850	34	40	.	.	PUNCT
taxlaw-2850	35	1	in	in	ADP
taxlaw-2850	35	2	addition	addition	NOUN
taxlaw-2850	35	3	to	to	ADP
taxlaw-2850	35	4	cutting	cut	VERB
taxlaw-2850	35	5	the	the	DET
taxlaw-2850	35	6	corporate	corporate	ADJ
taxlaw-2850	35	7	tax	tax	NOUN
taxlaw-2850	35	8	from	from	ADP
taxlaw-2850	35	9	35	35	NUM
taxlaw-2850	35	10	%	%	NOUN
taxlaw-2850	35	11	to	to	PART
taxlaw-2850	35	12	20	20	NUM
taxlaw-2850	35	13	%	%	NOUN
taxlaw-2850	35	14	,	,	PUNCT
taxlaw-2850	35	15	the	the	DET
taxlaw-2850	35	16	blueprint	blueprint	NOUN
taxlaw-2850	35	17	envisages	envisage	VERB
taxlaw-2850	35	18	three	three	NUM
taxlaw-2850	35	19	major	major	ADJ
taxlaw-2850	35	20	reforms.5	reforms.5	PROPN
taxlaw-2850	35	21	first	first	ADJ
taxlaw-2850	35	22	,	,	PUNCT
taxlaw-2850	35	23	businesses	business	NOUN
taxlaw-2850	35	24	will	will	AUX
taxlaw-2850	35	25	be	be	AUX
taxlaw-2850	35	26	allowed	allow	VERB
taxlaw-2850	35	27	to	to	PART
taxlaw-2850	35	28	expense	expense	VERB
taxlaw-2850	35	29	capital	capital	NOUN
taxlaw-2850	35	30	expenditures	expenditure	NOUN
taxlaw-2850	35	31	,	,	PUNCT
taxlaw-2850	35	32	resulting	result	VERB
taxlaw-2850	35	33	in	in	ADP
taxlaw-2850	35	34	a	a	DET
taxlaw-2850	35	35	zero	zero	NUM
taxlaw-2850	35	36	rate	rate	NOUN
taxlaw-2850	35	37	for	for	ADP
taxlaw-2850	35	38	the	the	DET
taxlaw-2850	35	39	marginal	marginal	ADJ
taxlaw-2850	35	40	return	return	NOUN
taxlaw-2850	35	41	on	on	ADP
taxlaw-2850	35	42	investment	investment	NOUN
taxlaw-2850	35	43	:	:	PUNCT
taxlaw-2850	35	44	this	this	DET
taxlaw-2850	35	45	blueprint	blueprint	NOUN
taxlaw-2850	35	46	will	will	AUX
taxlaw-2850	35	47	provide	provide	VERB
taxlaw-2850	35	48	businesses	business	NOUN
taxlaw-2850	35	49	with	with	ADP
taxlaw-2850	35	50	the	the	DET
taxlaw-2850	35	51	benefit	benefit	NOUN
taxlaw-2850	35	52	of	of	ADP
taxlaw-2850	35	53	fully	fully	ADV
taxlaw-2850	35	54	and	and	CCONJ
taxlaw-2850	35	55	immediately	immediately	ADV
taxlaw-2850	35	56	writing	write	VERB
taxlaw-2850	35	57	off	off	ADP
taxlaw-2850	35	58	(	(	PUNCT
taxlaw-2850	35	59	or	or	CCONJ
taxlaw-2850	35	60	“	"	PUNCT
taxlaw-2850	35	61	expensing	expense	VERB
taxlaw-2850	35	62	”	"	PUNCT
taxlaw-2850	35	63	)	)	PUNCT
taxlaw-2850	35	64	the	the	DET
taxlaw-2850	35	65	cost	cost	NOUN
taxlaw-2850	35	66	of	of	ADP
taxlaw-2850	35	67	investments	investment	NOUN
taxlaw-2850	35	68	.	.	PUNCT
taxlaw-2850	36	1	this	this	PRON
taxlaw-2850	36	2	represents	represent	VERB
taxlaw-2850	36	3	a	a	DET
taxlaw-2850	36	4	0	0	NUM
taxlaw-2850	36	5	percent	percent	NOUN
taxlaw-2850	36	6	marginal	marginal	ADJ
taxlaw-2850	36	7	effective	effective	ADJ
taxlaw-2850	36	8	tax	tax	NOUN
taxlaw-2850	36	9	rate	rate	NOUN
taxlaw-2850	36	10	on	on	ADP
taxlaw-2850	36	11	new	new	ADJ
taxlaw-2850	36	12	investment.6	investment.6	NOUN
taxlaw-2850	36	13	second	second	ADJ
taxlaw-2850	36	14	,	,	PUNCT
taxlaw-2850	36	15	businesses	business	NOUN
taxlaw-2850	36	16	will	will	AUX
taxlaw-2850	36	17	not	not	PART
taxlaw-2850	36	18	be	be	AUX
taxlaw-2850	36	19	able	able	ADJ
taxlaw-2850	36	20	to	to	PART
taxlaw-2850	36	21	deduct	deduct	VERB
taxlaw-2850	36	22	net	net	ADJ
taxlaw-2850	36	23	interest	interest	NOUN
taxlaw-2850	36	24	expense	expense	NOUN
taxlaw-2850	36	25	:	:	PUNCT
taxlaw-2850	36	26	under	under	ADP
taxlaw-2850	36	27	this	this	DET
taxlaw-2850	36	28	blueprint	blueprint	NOUN
taxlaw-2850	36	29	,	,	PUNCT
taxlaw-2850	36	30	job	job	NOUN
taxlaw-2850	36	31	creators	creator	NOUN
taxlaw-2850	36	32	will	will	AUX
taxlaw-2850	36	33	be	be	AUX
taxlaw-2850	36	34	allowed	allow	VERB
taxlaw-2850	36	35	to	to	PART
taxlaw-2850	36	36	deduct	deduct	VERB
taxlaw-2850	36	37	interest	interest	NOUN
taxlaw-2850	36	38	expense	expense	NOUN
taxlaw-2850	36	39	against	against	ADP
taxlaw-2850	36	40	any	any	DET
taxlaw-2850	36	41	interest	interest	NOUN
taxlaw-2850	36	42	income	income	NOUN
taxlaw-2850	36	43	,	,	PUNCT
taxlaw-2850	36	44	but	but	CCONJ
taxlaw-2850	36	45	no	no	DET
taxlaw-2850	36	46	current	current	ADJ
taxlaw-2850	36	47	deduction	deduction	NOUN
taxlaw-2850	36	48	will	will	AUX
taxlaw-2850	36	49	be	be	AUX
taxlaw-2850	36	50	allowed	allow	VERB
taxlaw-2850	36	51	for	for	ADP
taxlaw-2850	36	52	net	net	ADJ
taxlaw-2850	36	53	interest	interest	NOUN
taxlaw-2850	36	54	expense	expense	NOUN
taxlaw-2850	36	55	.	.	PUNCT
taxlaw-2850	37	1	any	any	DET
taxlaw-2850	37	2	net	net	ADJ
taxlaw-2850	37	3	interest	interest	NOUN
taxlaw-2850	37	4	expense	expense	NOUN
taxlaw-2850	37	5	may	may	AUX
taxlaw-2850	37	6	be	be	AUX
taxlaw-2850	37	7	carried	carry	VERB
taxlaw-2850	37	8	forward	forward	ADV
taxlaw-2850	37	9	indefinitely	indefinitely	ADV
taxlaw-2850	37	10	and	and	CCONJ
taxlaw-2850	37	11	allowed	allow	VERB
taxlaw-2850	37	12	as	as	ADP
taxlaw-2850	37	13	a	a	DET
taxlaw-2850	37	14	deduction	deduction	NOUN
taxlaw-2850	37	15	against	against	ADP
taxlaw-2850	37	16	net	net	ADJ
taxlaw-2850	37	17	interest	interest	NOUN
taxlaw-2850	37	18	income	income	NOUN
taxlaw-2850	37	19	in	in	ADP
taxlaw-2850	37	20	future	future	ADJ
taxlaw-2850	37	21	years.7	years.7	PROPN
taxlaw-2850	37	22	third	third	ADJ
taxlaw-2850	37	23	,	,	PUNCT
taxlaw-2850	37	24	the	the	DET
taxlaw-2850	37	25	blueprint	blueprint	NOUN
taxlaw-2850	37	26	will	will	AUX
taxlaw-2850	37	27	be	be	AUX
taxlaw-2850	37	28	destination	destination	NOUN
taxlaw-2850	37	29	-	-	PUNCT
taxlaw-2850	37	30	based	base	VERB
taxlaw-2850	37	31	,	,	PUNCT
taxlaw-2850	37	32	i.e.	i.e.	X
taxlaw-2850	37	33	,	,	PUNCT
taxlaw-2850	37	34	be	be	AUX
taxlaw-2850	37	35	fully	fully	ADV
taxlaw-2850	37	36	imposed	impose	VERB
taxlaw-2850	37	37	on	on	ADP
taxlaw-2850	37	38	imports	import	NOUN
taxlaw-2850	37	39	(	(	PUNCT
taxlaw-2850	37	40	without	without	ADP
taxlaw-2850	37	41	any	any	DET
taxlaw-2850	37	42	deductions	deduction	NOUN
taxlaw-2850	37	43	)	)	PUNCT
taxlaw-2850	37	44	and	and	CCONJ
taxlaw-2850	37	45	not	not	PART
taxlaw-2850	37	46	imposed	impose	VERB
taxlaw-2850	37	47	at	at	ADV
taxlaw-2850	37	48	all	all	ADV
taxlaw-2850	37	49	on	on	ADP
taxlaw-2850	37	50	exports	export	NOUN
taxlaw-2850	37	51	:	:	PUNCT
taxlaw-2850	37	52	this	this	DET
taxlaw-2850	37	53	blueprint	blueprint	NOUN
taxlaw-2850	37	54	eliminates	eliminate	VERB
taxlaw-2850	37	55	the	the	DET
taxlaw-2850	37	56	existing	exist	VERB
taxlaw-2850	37	57	self	self	NOUN
taxlaw-2850	37	58	-	-	PUNCT
taxlaw-2850	37	59	imposed	impose	VERB
taxlaw-2850	37	60	export	export	NOUN
taxlaw-2850	37	61	penalty	penalty	NOUN
taxlaw-2850	37	62	and	and	CCONJ
taxlaw-2850	37	63	import	import	NOUN
taxlaw-2850	37	64	subsidy	subsidy	NOUN
taxlaw-2850	37	65	by	by	ADP
taxlaw-2850	37	66	moving	move	VERB
taxlaw-2850	37	67	to	to	ADP
taxlaw-2850	37	68	a	a	DET
taxlaw-2850	37	69	destination	destination	NOUN
taxlaw-2850	37	70	-	-	PUNCT
taxlaw-2850	37	71	basis	basis	NOUN
taxlaw-2850	37	72	tax	tax	NOUN
taxlaw-2850	37	73	system	system	NOUN
taxlaw-2850	37	74	.	.	PUNCT
taxlaw-2850	38	1	under	under	ADP
taxlaw-2850	38	2	a	a	DET
taxlaw-2850	38	3	destination	destination	NOUN
taxlaw-2850	38	4	-	-	PUNCT
taxlaw-2850	38	5	basis	basis	NOUN
taxlaw-2850	38	6	approach	approach	NOUN
taxlaw-2850	38	7	,	,	PUNCT
taxlaw-2850	38	8	tax	tax	NOUN
taxlaw-2850	38	9	jurisdiction	jurisdiction	NOUN
taxlaw-2850	38	10	follows	follow	VERB
taxlaw-2850	38	11	the	the	DET
taxlaw-2850	38	12	location	location	NOUN
taxlaw-2850	38	13	of	of	ADP
taxlaw-2850	38	14	consumption	consumption	NOUN
taxlaw-2850	38	15	rather	rather	ADV
taxlaw-2850	38	16	than	than	ADP
taxlaw-2850	38	17	the	the	DET
taxlaw-2850	38	18	location	location	NOUN
taxlaw-2850	38	19	of	of	ADP
taxlaw-2850	38	20	production	production	NOUN
taxlaw-2850	38	21	.	.	PUNCT
taxlaw-2850	39	1	this	this	DET
taxlaw-2850	39	2	blueprint	blueprint	NOUN
taxlaw-2850	39	3	achieves	achieve	VERB
taxlaw-2850	39	4	this	this	PRON
taxlaw-2850	39	5	by	by	ADP
taxlaw-2850	39	6	providing	provide	VERB
taxlaw-2850	39	7	for	for	ADP
taxlaw-2850	39	8	border	border	NOUN
taxlaw-2850	39	9	adjustments	adjustment	NOUN
taxlaw-2850	39	10	exempting	exempt	VERB
taxlaw-2850	39	11	exports	export	NOUN
taxlaw-2850	39	12	and	and	CCONJ
taxlaw-2850	39	13	taxing	tax	VERB
taxlaw-2850	39	14	imports	import	NOUN
taxlaw-2850	39	15	,	,	PUNCT
taxlaw-2850	39	16	not	not	PART
taxlaw-2850	39	17	through	through	ADP
taxlaw-2850	39	18	the	the	DET
taxlaw-2850	39	19	addition	addition	NOUN
taxlaw-2850	39	20	of	of	ADP
taxlaw-2850	39	21	a	a	DET
taxlaw-2850	39	22	new	new	ADJ
taxlaw-2850	39	23	tax	tax	NOUN
taxlaw-2850	39	24	but	but	CCONJ
taxlaw-2850	39	25	within	within	ADP
taxlaw-2850	39	26	the	the	DET
taxlaw-2850	39	27	4	4	NUM
taxlaw-2850	39	28	the	the	DET
taxlaw-2850	39	29	tax	tax	NOUN
taxlaw-2850	39	30	policy	policy	NOUN
taxlaw-2850	39	31	center	center	NOUN
taxlaw-2850	39	32	analysis	analysis	NOUN
taxlaw-2850	39	33	mentions	mention	VERB
taxlaw-2850	39	34	that	that	SCONJ
taxlaw-2850	39	35	there	there	PRON
taxlaw-2850	39	36	would	would	AUX
taxlaw-2850	39	37	likely	likely	ADV
taxlaw-2850	39	38	be	be	AUX
taxlaw-2850	39	39	large	large	ADJ
taxlaw-2850	39	40	enforcement	enforcement	NOUN
taxlaw-2850	39	41	problems	problem	NOUN
taxlaw-2850	39	42	with	with	ADP
taxlaw-2850	39	43	these	these	DET
taxlaw-2850	39	44	rules	rule	NOUN
taxlaw-2850	39	45	,	,	PUNCT
taxlaw-2850	39	46	especially	especially	ADV
taxlaw-2850	39	47	given	give	VERB
taxlaw-2850	39	48	the	the	DET
taxlaw-2850	39	49	large	large	ADJ
taxlaw-2850	39	50	rate	rate	NOUN
taxlaw-2850	39	51	differential	differential	NOUN
taxlaw-2850	39	52	under	under	ADP
taxlaw-2850	39	53	the	the	DET
taxlaw-2850	39	54	plan	plan	NOUN
taxlaw-2850	39	55	.	.	PUNCT
taxlaw-2850	40	1	see	see	VERB
taxlaw-2850	40	2	burman	burman	NOUN
taxlaw-2850	40	3	et	et	PROPN
taxlaw-2850	40	4	al	al	PROPN
taxlaw-2850	40	5	.	.	PROPN
taxlaw-2850	40	6	,	,	PUNCT
taxlaw-2850	40	7	supra	supra	PROPN
taxlaw-2850	40	8	note	note	NOUN
taxlaw-2850	40	9	3	3	X
taxlaw-2850	40	10	.	.	PUNCT
taxlaw-2850	41	1	nonetheless	nonetheless	ADV
taxlaw-2850	41	2	,	,	PUNCT
taxlaw-2850	41	3	they	they	PRON
taxlaw-2850	41	4	assume	assume	VERB
taxlaw-2850	41	5	that	that	SCONJ
taxlaw-2850	41	6	the	the	DET
taxlaw-2850	41	7	rules	rule	NOUN
taxlaw-2850	41	8	would	would	AUX
taxlaw-2850	41	9	be	be	AUX
taxlaw-2850	41	10	enforceable	enforceable	ADJ
taxlaw-2850	41	11	in	in	ADP
taxlaw-2850	41	12	their	their	PRON
taxlaw-2850	41	13	revenue	revenue	NOUN
taxlaw-2850	41	14	analysis	analysis	NOUN
taxlaw-2850	41	15	.	.	PUNCT
taxlaw-2850	42	1	the	the	DET
taxlaw-2850	42	2	plan	plan	NOUN
taxlaw-2850	42	3	would	would	AUX
taxlaw-2850	42	4	lose	lose	VERB
taxlaw-2850	42	5	even	even	ADV
taxlaw-2850	42	6	more	more	ADJ
taxlaw-2850	42	7	revenue	revenue	NOUN
taxlaw-2850	42	8	absent	absent	ADJ
taxlaw-2850	42	9	that	that	SCONJ
taxlaw-2850	42	10	assumption	assumption	NOUN
taxlaw-2850	42	11	.	.	PUNCT
taxlaw-2850	43	1	5	5	NUM
taxlaw-2850	43	2	as	as	SCONJ
taxlaw-2850	43	3	explained	explain	VERB
taxlaw-2850	43	4	below	below	ADV
taxlaw-2850	43	5	,	,	PUNCT
taxlaw-2850	43	6	if	if	SCONJ
taxlaw-2850	43	7	the	the	DET
taxlaw-2850	43	8	blueprint	blueprint	NOUN
taxlaw-2850	43	9	proposal	proposal	NOUN
taxlaw-2850	43	10	reduced	reduce	VERB
taxlaw-2850	43	11	profit	profit	NOUN
taxlaw-2850	43	12	shifting	shift	VERB
taxlaw-2850	43	13	opportunities	opportunity	NOUN
taxlaw-2850	43	14	as	as	SCONJ
taxlaw-2850	43	15	its	its	PRON
taxlaw-2850	43	16	proponents	proponent	NOUN
taxlaw-2850	43	17	believe	believe	VERB
taxlaw-2850	43	18	,	,	PUNCT
taxlaw-2850	43	19	it	it	PRON
taxlaw-2850	43	20	is	be	AUX
taxlaw-2850	43	21	not	not	PART
taxlaw-2850	43	22	clear	clear	ADJ
taxlaw-2850	43	23	why	why	SCONJ
taxlaw-2850	43	24	a	a	DET
taxlaw-2850	43	25	rate	rate	NOUN
taxlaw-2850	43	26	cut	cut	NOUN
taxlaw-2850	43	27	is	be	AUX
taxlaw-2850	43	28	indicated	indicate	VERB
taxlaw-2850	43	29	since	since	SCONJ
taxlaw-2850	43	30	the	the	DET
taxlaw-2850	43	31	main	main	ADJ
taxlaw-2850	43	32	rationale	rationale	NOUN
taxlaw-2850	43	33	to	to	PART
taxlaw-2850	43	34	cut	cut	VERB
taxlaw-2850	43	35	corporate	corporate	ADJ
taxlaw-2850	43	36	tax	tax	NOUN
taxlaw-2850	43	37	rate	rate	NOUN
taxlaw-2850	43	38	is	be	AUX
taxlaw-2850	43	39	reducing	reduce	VERB
taxlaw-2850	43	40	base	base	NOUN
taxlaw-2850	43	41	erosion	erosion	NOUN
taxlaw-2850	43	42	and	and	CCONJ
taxlaw-2850	43	43	profit	profit	NOUN
taxlaw-2850	43	44	shifting	shifting	NOUN
taxlaw-2850	43	45	(	(	PUNCT
taxlaw-2850	43	46	beps	bep	NOUN
taxlaw-2850	43	47	)	)	PUNCT
taxlaw-2850	43	48	.	.	PUNCT
taxlaw-2850	44	1	6	6	NUM
taxlaw-2850	44	2	a	a	DET
taxlaw-2850	44	3	better	well	ADJ
taxlaw-2850	44	4	way	way	NOUN
taxlaw-2850	44	5	,	,	PUNCT
taxlaw-2850	44	6	supra	supra	PROPN
taxlaw-2850	44	7	note	note	NOUN
taxlaw-2850	44	8	1	1	NUM
taxlaw-2850	44	9	,	,	PUNCT
taxlaw-2850	44	10	at	at	ADP
taxlaw-2850	44	11	25	25	NUM
taxlaw-2850	44	12	.	.	PUNCT
taxlaw-2850	44	13	7	7	NUM
taxlaw-2850	45	1	i	i	PROPN
taxlaw-2850	45	2	d.	d.	PROPN
taxlaw-2850	45	3	at	at	ADP
taxlaw-2850	45	4	26	26	NUM
taxlaw-2850	45	5	.	.	PUNCT
taxlaw-2850	45	6	2017	2017	NUM
taxlaw-2850	45	7	]	]	PUNCT
taxlaw-2850	45	8	problems	problem	NOUN
taxlaw-2850	45	9	with	with	ADP
taxlaw-2850	45	10	destination	destination	NOUN
taxlaw-2850	45	11	-	-	PUNCT
taxlaw-2850	45	12	based	base	VERB
taxlaw-2850	45	13	corporate	corporate	ADJ
taxlaw-2850	45	14	taxes	taxis	NOUN
taxlaw-2850	45	15	233	233	NUM
taxlaw-2850	45	16	context	context	NOUN
taxlaw-2850	45	17	of	of	ADP
taxlaw-2850	45	18	the	the	DET
taxlaw-2850	45	19	transformed	transform	VERB
taxlaw-2850	45	20	business	business	NOUN
taxlaw-2850	45	21	tax	tax	NOUN
taxlaw-2850	45	22	system	system	NOUN
taxlaw-2850	45	23	.	.	PUNCT
taxlaw-2850	46	1	the	the	DET
taxlaw-2850	46	2	blueprint	blueprint	NOUN
taxlaw-2850	46	3	also	also	ADV
taxlaw-2850	46	4	ends	end	VERB
taxlaw-2850	46	5	the	the	DET
taxlaw-2850	46	6	uncompetitive	uncompetitive	ADJ
taxlaw-2850	46	7	worldwide	worldwide	ADJ
taxlaw-2850	46	8	tax	tax	NOUN
taxlaw-2850	46	9	approach	approach	NOUN
taxlaw-2850	46	10	of	of	ADP
taxlaw-2850	46	11	the	the	DET
taxlaw-2850	46	12	united	united	PROPN
taxlaw-2850	46	13	states	states	PROPN
taxlaw-2850	46	14	,	,	PUNCT
taxlaw-2850	46	15	replacing	replace	VERB
taxlaw-2850	46	16	it	it	PRON
taxlaw-2850	46	17	with	with	ADP
taxlaw-2850	46	18	a	a	DET
taxlaw-2850	46	19	territorial	territorial	ADJ
taxlaw-2850	46	20	tax	tax	NOUN
taxlaw-2850	46	21	system	system	NOUN
taxlaw-2850	46	22	that	that	PRON
taxlaw-2850	46	23	is	be	AUX
taxlaw-2850	46	24	consistent	consistent	ADJ
taxlaw-2850	46	25	with	with	ADP
taxlaw-2850	46	26	the	the	DET
taxlaw-2850	46	27	approach	approach	NOUN
taxlaw-2850	46	28	used	use	VERB
taxlaw-2850	46	29	by	by	ADP
taxlaw-2850	46	30	our	our	PRON
taxlaw-2850	46	31	major	major	ADJ
taxlaw-2850	46	32	trading	trading	NOUN
taxlaw-2850	46	33	partners.8	partners.8	PROPN
taxlaw-2850	46	34	this	this	PRON
taxlaw-2850	46	35	means	mean	VERB
taxlaw-2850	46	36	that	that	SCONJ
taxlaw-2850	46	37	imports	import	NOUN
taxlaw-2850	46	38	will	will	AUX
taxlaw-2850	46	39	be	be	AUX
taxlaw-2850	46	40	taxed	tax	VERB
taxlaw-2850	46	41	and	and	CCONJ
taxlaw-2850	46	42	exports	export	NOUN
taxlaw-2850	46	43	exempted	exempt	VERB
taxlaw-2850	46	44	.	.	PUNCT
taxlaw-2850	47	1	in	in	ADP
taxlaw-2850	47	2	addition	addition	NOUN
taxlaw-2850	47	3	,	,	PUNCT
taxlaw-2850	47	4	the	the	DET
taxlaw-2850	47	5	blueprint	blueprint	NOUN
taxlaw-2850	47	6	will	will	AUX
taxlaw-2850	47	7	enable	enable	VERB
taxlaw-2850	47	8	dividends	dividend	NOUN
taxlaw-2850	47	9	from	from	ADP
taxlaw-2850	47	10	foreign	foreign	ADJ
taxlaw-2850	47	11	subsidiaries	subsidiary	NOUN
taxlaw-2850	47	12	of	of	ADP
taxlaw-2850	47	13	u.s.-based	u.s.-based	ADJ
taxlaw-2850	47	14	multinationals	multinational	NOUN
taxlaw-2850	47	15	to	to	PART
taxlaw-2850	47	16	be	be	AUX
taxlaw-2850	47	17	fully	fully	ADV
taxlaw-2850	47	18	exempt	exempt	ADJ
taxlaw-2850	47	19	,	,	PUNCT
taxlaw-2850	47	20	but	but	CCONJ
taxlaw-2850	47	21	will	will	AUX
taxlaw-2850	47	22	maintain	maintain	VERB
taxlaw-2850	47	23	the	the	DET
taxlaw-2850	47	24	current	current	ADJ
taxlaw-2850	47	25	subpart	subpart	NOUN
taxlaw-2850	47	26	f	f	NOUN
taxlaw-2850	47	27	provisions	provision	NOUN
taxlaw-2850	47	28	for	for	ADP
taxlaw-2850	47	29	passive	passive	ADJ
taxlaw-2850	47	30	income	income	NOUN
taxlaw-2850	47	31	,	,	PUNCT
taxlaw-2850	47	32	eliminating	eliminate	VERB
taxlaw-2850	47	33	only	only	ADV
taxlaw-2850	47	34	the	the	DET
taxlaw-2850	47	35	base	base	ADJ
taxlaw-2850	47	36	company	company	NOUN
taxlaw-2850	47	37	rule	rule	NOUN
taxlaw-2850	47	38	and	and	CCONJ
taxlaw-2850	47	39	section	section	NOUN
taxlaw-2850	47	40	956:9	956:9	NUM
taxlaw-2850	47	41	today	today	NOUN
taxlaw-2850	47	42	,	,	PUNCT
taxlaw-2850	47	43	all	all	PRON
taxlaw-2850	47	44	of	of	ADP
taxlaw-2850	47	45	our	our	PRON
taxlaw-2850	47	46	major	major	ADJ
taxlaw-2850	47	47	trading	trading	NOUN
taxlaw-2850	47	48	partners	partner	NOUN
taxlaw-2850	47	49	raise	raise	VERB
taxlaw-2850	47	50	a	a	DET
taxlaw-2850	47	51	significant	significant	ADJ
taxlaw-2850	47	52	portion	portion	NOUN
taxlaw-2850	47	53	of	of	ADP
taxlaw-2850	47	54	their	their	PRON
taxlaw-2850	47	55	tax	tax	NOUN
taxlaw-2850	47	56	revenues	revenue	NOUN
taxlaw-2850	47	57	through	through	ADP
taxlaw-2850	47	58	valueadded	valueadded	ADJ
taxlaw-2850	47	59	taxes	taxis	NOUN
taxlaw-2850	47	60	(	(	PUNCT
taxlaw-2850	47	61	vats	vat	NOUN
taxlaw-2850	47	62	)	)	PUNCT
taxlaw-2850	47	63	.	.	PUNCT
taxlaw-2850	48	1	these	these	DET
taxlaw-2850	48	2	vats	vat	NOUN
taxlaw-2850	48	3	include	include	VERB
taxlaw-2850	48	4	“	"	PUNCT
taxlaw-2850	48	5	border	border	NOUN
taxlaw-2850	48	6	adjustability	adjustability	NOUN
taxlaw-2850	48	7	”	"	PUNCT
taxlaw-2850	48	8	as	as	ADP
taxlaw-2850	48	9	a	a	DET
taxlaw-2850	48	10	key	key	ADJ
taxlaw-2850	48	11	feature	feature	NOUN
taxlaw-2850	48	12	.	.	PUNCT
taxlaw-2850	49	1	this	this	PRON
taxlaw-2850	49	2	means	mean	VERB
taxlaw-2850	49	3	that	that	SCONJ
taxlaw-2850	49	4	the	the	DET
taxlaw-2850	49	5	tax	tax	NOUN
taxlaw-2850	49	6	is	be	AUX
taxlaw-2850	49	7	rebated	rebate	VERB
taxlaw-2850	49	8	when	when	SCONJ
taxlaw-2850	49	9	a	a	DET
taxlaw-2850	49	10	product	product	NOUN
taxlaw-2850	49	11	is	be	AUX
taxlaw-2850	49	12	exported	export	VERB
taxlaw-2850	49	13	to	to	ADP
taxlaw-2850	49	14	a	a	DET
taxlaw-2850	49	15	foreign	foreign	ADJ
taxlaw-2850	49	16	country	country	NOUN
taxlaw-2850	49	17	and	and	CCONJ
taxlaw-2850	49	18	is	be	AUX
taxlaw-2850	49	19	imposed	impose	VERB
taxlaw-2850	49	20	when	when	SCONJ
taxlaw-2850	49	21	a	a	DET
taxlaw-2850	49	22	product	product	NOUN
taxlaw-2850	49	23	is	be	AUX
taxlaw-2850	49	24	imported	import	VERB
taxlaw-2850	49	25	from	from	ADP
taxlaw-2850	49	26	a	a	DET
taxlaw-2850	49	27	foreign	foreign	ADJ
taxlaw-2850	49	28	country	country	NOUN
taxlaw-2850	49	29	.	.	PUNCT
taxlaw-2850	50	1	these	these	DET
taxlaw-2850	50	2	border	border	NOUN
taxlaw-2850	50	3	adjustments	adjustment	NOUN
taxlaw-2850	50	4	reduce	reduce	VERB
taxlaw-2850	50	5	the	the	DET
taxlaw-2850	50	6	costs	cost	NOUN
taxlaw-2850	50	7	borne	bear	VERB
taxlaw-2850	50	8	by	by	ADP
taxlaw-2850	50	9	exported	export	VERB
taxlaw-2850	50	10	products	product	NOUN
taxlaw-2850	50	11	and	and	CCONJ
taxlaw-2850	50	12	increase	increase	VERB
taxlaw-2850	50	13	the	the	DET
taxlaw-2850	50	14	costs	cost	NOUN
taxlaw-2850	50	15	borne	bear	VERB
taxlaw-2850	50	16	by	by	ADP
taxlaw-2850	50	17	imported	import	VERB
taxlaw-2850	50	18	products	product	NOUN
taxlaw-2850	50	19	.	.	PUNCT
taxlaw-2850	51	1	when	when	SCONJ
taxlaw-2850	51	2	the	the	DET
taxlaw-2850	51	3	country	country	NOUN
taxlaw-2850	51	4	is	be	AUX
taxlaw-2850	51	5	trading	trade	VERB
taxlaw-2850	51	6	with	with	ADP
taxlaw-2850	51	7	another	another	DET
taxlaw-2850	51	8	country	country	NOUN
taxlaw-2850	51	9	that	that	PRON
taxlaw-2850	51	10	similarly	similarly	ADV
taxlaw-2850	51	11	imposes	impose	VERB
taxlaw-2850	51	12	a	a	DET
taxlaw-2850	51	13	border	border	NOUN
taxlaw-2850	51	14	-	-	PUNCT
taxlaw-2850	51	15	adjustable	adjustable	ADJ
taxlaw-2850	51	16	vat	vat	NOUN
taxlaw-2850	51	17	,	,	PUNCT
taxlaw-2850	51	18	the	the	DET
taxlaw-2850	51	19	effects	effect	NOUN
taxlaw-2850	51	20	in	in	ADP
taxlaw-2850	51	21	both	both	DET
taxlaw-2850	51	22	directions	direction	NOUN
taxlaw-2850	51	23	are	be	AUX
taxlaw-2850	51	24	offsetting	offset	VERB
taxlaw-2850	51	25	and	and	CCONJ
taxlaw-2850	51	26	the	the	DET
taxlaw-2850	51	27	tax	tax	NOUN
taxlaw-2850	51	28	costs	cost	NOUN
taxlaw-2850	51	29	borne	bear	VERB
taxlaw-2850	51	30	by	by	ADP
taxlaw-2850	51	31	exports	export	NOUN
taxlaw-2850	51	32	and	and	CCONJ
taxlaw-2850	51	33	imports	import	NOUN
taxlaw-2850	51	34	are	be	AUX
taxlaw-2850	51	35	in	in	ADP
taxlaw-2850	51	36	relative	relative	ADJ
taxlaw-2850	51	37	balance	balance	NOUN
taxlaw-2850	51	38	.	.	PUNCT
taxlaw-2850	52	1	however	however	ADV
taxlaw-2850	52	2	,	,	PUNCT
taxlaw-2850	52	3	that	that	DET
taxlaw-2850	52	4	balance	balance	NOUN
taxlaw-2850	52	5	does	do	AUX
taxlaw-2850	52	6	not	not	PART
taxlaw-2850	52	7	exist	exist	VERB
taxlaw-2850	52	8	when	when	SCONJ
taxlaw-2850	52	9	the	the	DET
taxlaw-2850	52	10	trading	trading	NOUN
taxlaw-2850	52	11	partner	partner	NOUN
taxlaw-2850	52	12	is	be	AUX
taxlaw-2850	52	13	the	the	DET
taxlaw-2850	52	14	united	united	PROPN
taxlaw-2850	52	15	states	states	PROPN
taxlaw-2850	52	16	.	.	PUNCT
taxlaw-2850	53	1	in	in	ADP
taxlaw-2850	53	2	the	the	DET
taxlaw-2850	53	3	absence	absence	NOUN
taxlaw-2850	53	4	of	of	ADP
taxlaw-2850	53	5	border	border	NOUN
taxlaw-2850	53	6	adjustments	adjustment	NOUN
taxlaw-2850	53	7	,	,	PUNCT
taxlaw-2850	53	8	exports	export	NOUN
taxlaw-2850	53	9	from	from	ADP
taxlaw-2850	53	10	the	the	DET
taxlaw-2850	53	11	united	united	PROPN
taxlaw-2850	53	12	states	states	PROPN
taxlaw-2850	53	13	implicitly	implicitly	ADV
taxlaw-2850	53	14	bear	bear	VERB
taxlaw-2850	53	15	the	the	DET
taxlaw-2850	53	16	cost	cost	NOUN
taxlaw-2850	53	17	of	of	ADP
taxlaw-2850	53	18	the	the	DET
taxlaw-2850	53	19	u.s	u.s	PROPN
taxlaw-2850	53	20	.	.	PROPN
taxlaw-2850	53	21	income	income	NOUN
taxlaw-2850	53	22	tax	tax	NOUN
taxlaw-2850	53	23	while	while	SCONJ
taxlaw-2850	53	24	imports	import	NOUN
taxlaw-2850	53	25	into	into	ADP
taxlaw-2850	53	26	the	the	DET
taxlaw-2850	53	27	united	united	PROPN
taxlaw-2850	53	28	states	states	PROPN
taxlaw-2850	53	29	do	do	AUX
taxlaw-2850	53	30	not	not	PART
taxlaw-2850	53	31	bear	bear	VERB
taxlaw-2850	53	32	any	any	DET
taxlaw-2850	53	33	u.s	u.s	PROPN
taxlaw-2850	53	34	.	.	PROPN
taxlaw-2850	53	35	income	income	NOUN
taxlaw-2850	53	36	tax	tax	NOUN
taxlaw-2850	53	37	cost	cost	NOUN
taxlaw-2850	53	38	.	.	PUNCT
taxlaw-2850	54	1	this	this	PRON
taxlaw-2850	54	2	amounts	amount	VERB
taxlaw-2850	54	3	to	to	ADP
taxlaw-2850	54	4	a	a	DET
taxlaw-2850	54	5	self	self	NOUN
taxlaw-2850	54	6	-	-	PUNCT
taxlaw-2850	54	7	imposed	impose	VERB
taxlaw-2850	54	8	unilateral	unilateral	ADJ
taxlaw-2850	54	9	penalty	penalty	NOUN
taxlaw-2850	54	10	on	on	ADP
taxlaw-2850	54	11	u.s	u.s	PROPN
taxlaw-2850	54	12	.	.	PROPN
taxlaw-2850	54	13	exports	export	NOUN
taxlaw-2850	54	14	and	and	CCONJ
taxlaw-2850	54	15	a	a	DET
taxlaw-2850	54	16	self	self	NOUN
taxlaw-2850	54	17	-	-	PUNCT
taxlaw-2850	54	18	imposed	impose	VERB
taxlaw-2850	54	19	unilateral	unilateral	ADJ
taxlaw-2850	54	20	subsidy	subsidy	NOUN
taxlaw-2850	54	21	for	for	ADP
taxlaw-2850	54	22	u.s	u.s	PROPN
taxlaw-2850	54	23	.	.	PROPN
taxlaw-2850	54	24	imports	import	NOUN
taxlaw-2850	54	25	.	.	PUNCT
taxlaw-2850	55	1	because	because	SCONJ
taxlaw-2850	55	2	this	this	DET
taxlaw-2850	55	3	blueprint	blueprint	NOUN
taxlaw-2850	55	4	reflects	reflect	VERB
taxlaw-2850	55	5	a	a	DET
taxlaw-2850	55	6	move	move	NOUN
taxlaw-2850	55	7	toward	toward	ADP
taxlaw-2850	55	8	a	a	DET
taxlaw-2850	55	9	cash	cash	NOUN
taxlaw-2850	55	10	-	-	PUNCT
taxlaw-2850	55	11	flow	flow	NOUN
taxlaw-2850	55	12	tax	tax	NOUN
taxlaw-2850	55	13	approach	approach	NOUN
taxlaw-2850	55	14	for	for	ADP
taxlaw-2850	55	15	businesses	business	NOUN
taxlaw-2850	55	16	,	,	PUNCT
taxlaw-2850	55	17	which	which	PRON
taxlaw-2850	55	18	reflects	reflect	VERB
taxlaw-2850	55	19	a	a	DET
taxlaw-2850	55	20	consumption	consumption	NOUN
taxlaw-2850	55	21	-	-	PUNCT
taxlaw-2850	55	22	based	base	VERB
taxlaw-2850	55	23	tax	tax	NOUN
taxlaw-2850	55	24	,	,	PUNCT
taxlaw-2850	55	25	the	the	DET
taxlaw-2850	55	26	united	united	PROPN
taxlaw-2850	55	27	states	states	PROPN
taxlaw-2850	55	28	will	will	AUX
taxlaw-2850	55	29	be	be	AUX
taxlaw-2850	55	30	able	able	ADJ
taxlaw-2850	55	31	to	to	PART
taxlaw-2850	55	32	compete	compete	VERB
taxlaw-2850	55	33	on	on	ADP
taxlaw-2850	55	34	a	a	DET
taxlaw-2850	55	35	level	level	ADJ
taxlaw-2850	55	36	playing	playing	NOUN
taxlaw-2850	55	37	field	field	NOUN
taxlaw-2850	55	38	by	by	ADP
taxlaw-2850	55	39	8	8	NUM
taxlaw-2850	55	40	i	i	PROPN
taxlaw-2850	55	41	d.	d.	PROPN
taxlaw-2850	55	42	at	at	ADP
taxlaw-2850	55	43	27	27	NUM
taxlaw-2850	55	44	(	(	PUNCT
taxlaw-2850	55	45	emphasis	emphasis	NOUN
taxlaw-2850	55	46	added	add	VERB
taxlaw-2850	55	47	)	)	PUNCT
taxlaw-2850	55	48	.	.	PUNCT
taxlaw-2850	56	1	9	9	NUM
taxlaw-2850	56	2	the	the	DET
taxlaw-2850	56	3	base	base	NOUN
taxlaw-2850	56	4	company	company	NOUN
taxlaw-2850	56	5	rule	rule	NOUN
taxlaw-2850	56	6	,	,	PUNCT
taxlaw-2850	56	7	i.r.c	i.r.c	NOUN
taxlaw-2850	56	8	.	.	PUNCT
taxlaw-2850	57	1	§	§	PROPN
taxlaw-2850	57	2	954	954	NUM
taxlaw-2850	57	3	(	(	PUNCT
taxlaw-2850	57	4	2015	2015	NUM
taxlaw-2850	57	5	)	)	PUNCT
taxlaw-2850	57	6	,	,	PUNCT
taxlaw-2850	57	7	provides	provide	VERB
taxlaw-2850	57	8	that	that	SCONJ
taxlaw-2850	57	9	selling	sell	VERB
taxlaw-2850	57	10	goods	good	NOUN
taxlaw-2850	57	11	or	or	CCONJ
taxlaw-2850	57	12	services	service	NOUN
taxlaw-2850	57	13	through	through	ADP
taxlaw-2850	57	14	a	a	DET
taxlaw-2850	57	15	“	"	PUNCT
taxlaw-2850	57	16	base	base	NOUN
taxlaw-2850	57	17	company	company	NOUN
taxlaw-2850	57	18	”	"	PUNCT
taxlaw-2850	57	19	in	in	ADP
taxlaw-2850	57	20	a	a	DET
taxlaw-2850	57	21	low	low	ADJ
taxlaw-2850	57	22	-	-	PUNCT
taxlaw-2850	57	23	tax	tax	NOUN
taxlaw-2850	57	24	jurisdiction	jurisdiction	NOUN
taxlaw-2850	57	25	triggers	trigger	VERB
taxlaw-2850	57	26	u.s	u.s	PROPN
taxlaw-2850	57	27	.	.	PROPN
taxlaw-2850	57	28	tax	tax	NOUN
taxlaw-2850	57	29	to	to	ADP
taxlaw-2850	57	30	the	the	DET
taxlaw-2850	57	31	parent	parent	NOUN
taxlaw-2850	57	32	,	,	PUNCT
taxlaw-2850	57	33	and	and	CCONJ
taxlaw-2850	57	34	i.r.c	i.r.c	NOUN
taxlaw-2850	57	35	.	.	PUNCT
taxlaw-2850	58	1	§	§	PROPN
taxlaw-2850	58	2	956	956	NUM
taxlaw-2850	58	3	(	(	PUNCT
taxlaw-2850	58	4	2007	2007	NUM
taxlaw-2850	58	5	)	)	PUNCT
taxlaw-2850	58	6	provides	provide	VERB
taxlaw-2850	58	7	that	that	SCONJ
taxlaw-2850	58	8	using	use	VERB
taxlaw-2850	58	9	income	income	NOUN
taxlaw-2850	58	10	otherwise	otherwise	ADV
taxlaw-2850	58	11	eligible	eligible	ADJ
taxlaw-2850	58	12	for	for	ADP
taxlaw-2850	58	13	deferral	deferral	ADJ
taxlaw-2850	58	14	to	to	PART
taxlaw-2850	58	15	invest	invest	VERB
taxlaw-2850	58	16	in	in	ADP
taxlaw-2850	58	17	u.s	u.s	PROPN
taxlaw-2850	58	18	.	.	PROPN
taxlaw-2850	58	19	property	property	NOUN
taxlaw-2850	58	20	(	(	PUNCT
taxlaw-2850	58	21	including	include	VERB
taxlaw-2850	58	22	a	a	DET
taxlaw-2850	58	23	loan	loan	NOUN
taxlaw-2850	58	24	to	to	ADP
taxlaw-2850	58	25	the	the	DET
taxlaw-2850	58	26	parent	parent	NOUN
taxlaw-2850	58	27	)	)	PUNCT
taxlaw-2850	58	28	triggers	trigger	VERB
taxlaw-2850	58	29	u.s	u.s	PROPN
taxlaw-2850	58	30	.	.	PROPN
taxlaw-2850	58	31	tax	tax	NOUN
taxlaw-2850	58	32	to	to	ADP
taxlaw-2850	58	33	the	the	DET
taxlaw-2850	58	34	parent	parent	NOUN
taxlaw-2850	58	35	.	.	PUNCT
taxlaw-2850	59	1	the	the	DET
taxlaw-2850	59	2	latter	latter	ADJ
taxlaw-2850	59	3	rule	rule	NOUN
taxlaw-2850	59	4	has	have	AUX
taxlaw-2850	59	5	been	be	AUX
taxlaw-2850	59	6	under	under	ADP
taxlaw-2850	59	7	pressure	pressure	NOUN
taxlaw-2850	59	8	recently	recently	ADV
taxlaw-2850	59	9	because	because	SCONJ
taxlaw-2850	59	10	of	of	ADP
taxlaw-2850	59	11	the	the	DET
taxlaw-2850	59	12	$	$	SYM
taxlaw-2850	59	13	2.5	2.5	NUM
taxlaw-2850	59	14	trillion	trillion	NUM
taxlaw-2850	59	15	in	in	ADP
taxlaw-2850	59	16	deferred	deferred	ADJ
taxlaw-2850	59	17	income	income	NOUN
taxlaw-2850	59	18	of	of	ADP
taxlaw-2850	59	19	foreign	foreign	ADJ
taxlaw-2850	59	20	subsidiaries	subsidiary	NOUN
taxlaw-2850	59	21	of	of	ADP
taxlaw-2850	59	22	u.s	u.s	PROPN
taxlaw-2850	59	23	.	.	PROPN
taxlaw-2850	59	24	parents	parent	NOUN
taxlaw-2850	59	25	located	locate	VERB
taxlaw-2850	59	26	in	in	ADP
taxlaw-2850	59	27	low	low	ADJ
taxlaw-2850	59	28	-	-	PUNCT
taxlaw-2850	59	29	tax	tax	NOUN
taxlaw-2850	59	30	jurisdictions	jurisdiction	NOUN
taxlaw-2850	59	31	.	.	PUNCT
taxlaw-2850	60	1	234	234	NUM
taxlaw-2850	60	2	columbia	columbia	PROPN
taxlaw-2850	60	3	journal	journal	PROPN
taxlaw-2850	60	4	of	of	ADP
taxlaw-2850	60	5	tax	tax	NOUN
taxlaw-2850	60	6	law	law	NOUN
taxlaw-2850	60	7	[	[	X
taxlaw-2850	60	8	vol.8:229	vol.8:229	NOUN
taxlaw-2850	60	9	applying	apply	VERB
taxlaw-2850	60	10	border	border	NOUN
taxlaw-2850	60	11	adjustments	adjustment	NOUN
taxlaw-2850	60	12	within	within	ADP
taxlaw-2850	60	13	the	the	DET
taxlaw-2850	60	14	context	context	NOUN
taxlaw-2850	60	15	of	of	ADP
taxlaw-2850	60	16	our	our	PRON
taxlaw-2850	60	17	transformed	transform	VERB
taxlaw-2850	60	18	business	business	NOUN
taxlaw-2850	60	19	and	and	CCONJ
taxlaw-2850	60	20	corporate	corporate	ADJ
taxlaw-2850	60	21	tax	tax	NOUN
taxlaw-2850	60	22	system	system	NOUN
taxlaw-2850	60	23	.	.	PUNCT
taxlaw-2850	61	1	for	for	ADP
taxlaw-2850	61	2	the	the	DET
taxlaw-2850	61	3	first	first	ADJ
taxlaw-2850	61	4	time	time	NOUN
taxlaw-2850	61	5	ever	ever	ADV
taxlaw-2850	61	6	,	,	PUNCT
taxlaw-2850	61	7	the	the	DET
taxlaw-2850	61	8	united	united	PROPN
taxlaw-2850	61	9	states	states	PROPN
taxlaw-2850	61	10	will	will	AUX
taxlaw-2850	61	11	be	be	AUX
taxlaw-2850	61	12	able	able	ADJ
taxlaw-2850	61	13	to	to	PART
taxlaw-2850	61	14	counter	counter	VERB
taxlaw-2850	61	15	the	the	DET
taxlaw-2850	61	16	border	border	NOUN
taxlaw-2850	61	17	adjustments	adjustment	NOUN
taxlaw-2850	61	18	that	that	PRON
taxlaw-2850	61	19	our	our	PRON
taxlaw-2850	61	20	trading	trading	NOUN
taxlaw-2850	61	21	partners	partner	NOUN
taxlaw-2850	61	22	apply	apply	VERB
taxlaw-2850	61	23	in	in	ADP
taxlaw-2850	61	24	their	their	PRON
taxlaw-2850	61	25	vats	vat	NOUN
taxlaw-2850	61	26	.	.	PUNCT
taxlaw-2850	62	1	the	the	DET
taxlaw-2850	62	2	cash	cash	NOUN
taxlaw-2850	62	3	-	-	PUNCT
taxlaw-2850	62	4	flow	flow	NOUN
taxlaw-2850	62	5	based	base	VERB
taxlaw-2850	62	6	approach	approach	NOUN
taxlaw-2850	62	7	that	that	PRON
taxlaw-2850	62	8	will	will	AUX
taxlaw-2850	62	9	replace	replace	VERB
taxlaw-2850	62	10	our	our	PRON
taxlaw-2850	62	11	current	current	ADJ
taxlaw-2850	62	12	income	income	NOUN
taxlaw-2850	62	13	-	-	PUNCT
taxlaw-2850	62	14	based	base	VERB
taxlaw-2850	62	15	approach	approach	NOUN
taxlaw-2850	62	16	for	for	ADP
taxlaw-2850	62	17	taxing	tax	VERB
taxlaw-2850	62	18	both	both	CCONJ
taxlaw-2850	62	19	corporate	corporate	ADJ
taxlaw-2850	62	20	and	and	CCONJ
taxlaw-2850	62	21	non	non	ADJ
taxlaw-2850	62	22	-	-	ADJ
taxlaw-2850	62	23	corporate	corporate	ADJ
taxlaw-2850	62	24	businesses	business	NOUN
taxlaw-2850	62	25	will	will	AUX
taxlaw-2850	62	26	be	be	AUX
taxlaw-2850	62	27	applied	apply	VERB
taxlaw-2850	62	28	on	on	ADP
taxlaw-2850	62	29	a	a	DET
taxlaw-2850	62	30	destination	destination	NOUN
taxlaw-2850	62	31	basis	basis	NOUN
taxlaw-2850	62	32	.	.	PUNCT
taxlaw-2850	63	1	this	this	PRON
taxlaw-2850	63	2	means	mean	VERB
taxlaw-2850	63	3	that	that	SCONJ
taxlaw-2850	63	4	products	product	NOUN
taxlaw-2850	63	5	,	,	PUNCT
taxlaw-2850	63	6	services	service	NOUN
taxlaw-2850	63	7	and	and	CCONJ
taxlaw-2850	63	8	intangibles	intangible	NOUN
taxlaw-2850	63	9	that	that	PRON
taxlaw-2850	63	10	are	be	AUX
taxlaw-2850	63	11	exported	export	VERB
taxlaw-2850	63	12	outside	outside	ADP
taxlaw-2850	63	13	the	the	DET
taxlaw-2850	63	14	united	united	PROPN
taxlaw-2850	63	15	states	states	PROPN
taxlaw-2850	63	16	will	will	AUX
taxlaw-2850	63	17	not	not	PART
taxlaw-2850	63	18	be	be	AUX
taxlaw-2850	63	19	subject	subject	ADJ
taxlaw-2850	63	20	to	to	ADP
taxlaw-2850	63	21	u.s	u.s	PROPN
taxlaw-2850	63	22	.	.	PROPN
taxlaw-2850	63	23	tax	tax	NOUN
taxlaw-2850	63	24	regardless	regardless	ADV
taxlaw-2850	63	25	of	of	ADP
taxlaw-2850	63	26	where	where	SCONJ
taxlaw-2850	63	27	they	they	PRON
taxlaw-2850	63	28	are	be	AUX
taxlaw-2850	63	29	produced	produce	VERB
taxlaw-2850	63	30	.	.	PUNCT
taxlaw-2850	64	1	it	it	PRON
taxlaw-2850	64	2	also	also	ADV
taxlaw-2850	64	3	means	mean	VERB
taxlaw-2850	64	4	that	that	SCONJ
taxlaw-2850	64	5	products	product	NOUN
taxlaw-2850	64	6	,	,	PUNCT
taxlaw-2850	64	7	services	service	NOUN
taxlaw-2850	64	8	and	and	CCONJ
taxlaw-2850	64	9	intangibles	intangible	NOUN
taxlaw-2850	64	10	that	that	PRON
taxlaw-2850	64	11	are	be	AUX
taxlaw-2850	64	12	imported	import	VERB
taxlaw-2850	64	13	into	into	ADP
taxlaw-2850	64	14	the	the	DET
taxlaw-2850	64	15	united	united	PROPN
taxlaw-2850	64	16	states	states	PROPN
taxlaw-2850	64	17	will	will	AUX
taxlaw-2850	64	18	be	be	AUX
taxlaw-2850	64	19	subject	subject	ADJ
taxlaw-2850	64	20	to	to	ADP
taxlaw-2850	64	21	u.s	u.s	PROPN
taxlaw-2850	64	22	.	.	PROPN
taxlaw-2850	64	23	tax	tax	NOUN
taxlaw-2850	64	24	regardless	regardless	ADV
taxlaw-2850	64	25	of	of	ADP
taxlaw-2850	64	26	where	where	SCONJ
taxlaw-2850	64	27	they	they	PRON
taxlaw-2850	64	28	are	be	AUX
taxlaw-2850	64	29	produced	produce	VERB
taxlaw-2850	64	30	.	.	PUNCT
taxlaw-2850	65	1	this	this	PRON
taxlaw-2850	65	2	will	will	AUX
taxlaw-2850	65	3	eliminate	eliminate	VERB
taxlaw-2850	65	4	the	the	DET
taxlaw-2850	65	5	incentives	incentive	NOUN
taxlaw-2850	65	6	created	create	VERB
taxlaw-2850	65	7	by	by	ADP
taxlaw-2850	65	8	our	our	PRON
taxlaw-2850	65	9	current	current	ADJ
taxlaw-2850	65	10	tax	tax	NOUN
taxlaw-2850	65	11	system	system	NOUN
taxlaw-2850	65	12	to	to	PART
taxlaw-2850	65	13	move	move	VERB
taxlaw-2850	65	14	or	or	CCONJ
taxlaw-2850	65	15	locate	locate	ADJ
taxlaw-2850	65	16	operations	operation	NOUN
taxlaw-2850	65	17	outside	outside	ADP
taxlaw-2850	65	18	the	the	DET
taxlaw-2850	65	19	united	united	PROPN
taxlaw-2850	65	20	states	states	PROPN
taxlaw-2850	65	21	.	.	PUNCT
taxlaw-2850	66	1	it	it	PRON
taxlaw-2850	66	2	also	also	ADV
taxlaw-2850	66	3	will	will	AUX
taxlaw-2850	66	4	allow	allow	VERB
taxlaw-2850	66	5	u.s	u.s	PROPN
taxlaw-2850	66	6	.	.	PROPN
taxlaw-2850	66	7	products	product	NOUN
taxlaw-2850	66	8	,	,	PUNCT
taxlaw-2850	66	9	services	service	NOUN
taxlaw-2850	66	10	,	,	PUNCT
taxlaw-2850	66	11	and	and	CCONJ
taxlaw-2850	66	12	intangibles	intangible	NOUN
taxlaw-2850	66	13	to	to	PART
taxlaw-2850	66	14	compete	compete	VERB
taxlaw-2850	66	15	on	on	ADP
taxlaw-2850	66	16	a	a	DET
taxlaw-2850	66	17	more	more	ADV
taxlaw-2850	66	18	equal	equal	ADJ
taxlaw-2850	66	19	footing	footing	NOUN
taxlaw-2850	66	20	in	in	ADP
taxlaw-2850	66	21	both	both	CCONJ
taxlaw-2850	66	22	the	the	DET
taxlaw-2850	66	23	u.s	u.s	PROPN
taxlaw-2850	66	24	.	.	PROPN
taxlaw-2850	66	25	market	market	NOUN
taxlaw-2850	66	26	and	and	CCONJ
taxlaw-2850	66	27	the	the	DET
taxlaw-2850	66	28	global	global	ADJ
taxlaw-2850	66	29	market.10	market.10	PROPN
taxlaw-2850	66	30	the	the	DET
taxlaw-2850	66	31	blueprint	blueprint	NOUN
taxlaw-2850	66	32	then	then	ADV
taxlaw-2850	66	33	addresses	address	VERB
taxlaw-2850	66	34	the	the	DET
taxlaw-2850	66	35	potential	potential	ADJ
taxlaw-2850	66	36	wto	wto	PROPN
taxlaw-2850	66	37	issue	issue	NOUN
taxlaw-2850	66	38	as	as	SCONJ
taxlaw-2850	66	39	follows	follow	VERB
taxlaw-2850	66	40	:	:	PUNCT
taxlaw-2850	66	41	the	the	DET
taxlaw-2850	66	42	rules	rule	NOUN
taxlaw-2850	66	43	of	of	ADP
taxlaw-2850	66	44	the	the	DET
taxlaw-2850	66	45	world	world	NOUN
taxlaw-2850	66	46	trade	trade	NOUN
taxlaw-2850	66	47	organization	organization	NOUN
taxlaw-2850	66	48	(	(	PUNCT
taxlaw-2850	66	49	wto	wto	PROPN
taxlaw-2850	66	50	)	)	PUNCT
taxlaw-2850	66	51	include	include	VERB
taxlaw-2850	66	52	longstanding	longstanding	ADJ
taxlaw-2850	66	53	provisions	provision	NOUN
taxlaw-2850	66	54	regarding	regard	VERB
taxlaw-2850	66	55	the	the	DET
taxlaw-2850	66	56	use	use	NOUN
taxlaw-2850	66	57	of	of	ADP
taxlaw-2850	66	58	border	border	NOUN
taxlaw-2850	66	59	adjustments	adjustment	NOUN
taxlaw-2850	66	60	.	.	PUNCT
taxlaw-2850	67	1	under	under	ADP
taxlaw-2850	67	2	these	these	DET
taxlaw-2850	67	3	rules	rule	NOUN
taxlaw-2850	67	4	,	,	PUNCT
taxlaw-2850	67	5	border	border	NOUN
taxlaw-2850	67	6	adjustments	adjustment	NOUN
taxlaw-2850	67	7	upon	upon	SCONJ
taxlaw-2850	67	8	export	export	NOUN
taxlaw-2850	67	9	are	be	AUX
taxlaw-2850	67	10	permitted	permit	VERB
taxlaw-2850	67	11	with	with	ADP
taxlaw-2850	67	12	respect	respect	NOUN
taxlaw-2850	67	13	to	to	ADP
taxlaw-2850	67	14	consumption	consumption	NOUN
taxlaw-2850	67	15	-	-	PUNCT
taxlaw-2850	67	16	based	base	VERB
taxlaw-2850	67	17	taxes	taxis	NOUN
taxlaw-2850	67	18	,	,	PUNCT
taxlaw-2850	67	19	which	which	PRON
taxlaw-2850	67	20	are	be	AUX
taxlaw-2850	67	21	referred	refer	VERB
taxlaw-2850	67	22	to	to	ADP
taxlaw-2850	67	23	as	as	ADP
taxlaw-2850	67	24	indirect	indirect	ADJ
taxlaw-2850	67	25	taxes	taxis	NOUN
taxlaw-2850	67	26	.	.	PUNCT
taxlaw-2850	68	1	however	however	ADV
taxlaw-2850	68	2	,	,	PUNCT
taxlaw-2850	68	3	under	under	ADP
taxlaw-2850	68	4	these	these	DET
taxlaw-2850	68	5	rules	rule	NOUN
taxlaw-2850	68	6	,	,	PUNCT
taxlaw-2850	68	7	border	border	NOUN
taxlaw-2850	68	8	adjustments	adjustment	NOUN
taxlaw-2850	68	9	upon	upon	SCONJ
taxlaw-2850	68	10	export	export	NOUN
taxlaw-2850	68	11	are	be	AUX
taxlaw-2850	68	12	not	not	PART
taxlaw-2850	68	13	permitted	permit	VERB
taxlaw-2850	68	14	with	with	ADP
taxlaw-2850	68	15	respect	respect	NOUN
taxlaw-2850	68	16	to	to	ADP
taxlaw-2850	68	17	income	income	NOUN
taxlaw-2850	68	18	taxes	taxis	NOUN
taxlaw-2850	68	19	,	,	PUNCT
taxlaw-2850	68	20	which	which	PRON
taxlaw-2850	68	21	are	be	AUX
taxlaw-2850	68	22	referred	refer	VERB
taxlaw-2850	68	23	to	to	ADP
taxlaw-2850	68	24	as	as	ADP
taxlaw-2850	68	25	direct	direct	ADJ
taxlaw-2850	68	26	taxes	taxis	NOUN
taxlaw-2850	68	27	.	.	PUNCT
taxlaw-2850	69	1	this	this	DET
taxlaw-2850	69	2	disparate	disparate	ADJ
taxlaw-2850	69	3	treatment	treatment	NOUN
taxlaw-2850	69	4	of	of	ADP
taxlaw-2850	69	5	different	different	ADJ
taxlaw-2850	69	6	tax	tax	NOUN
taxlaw-2850	69	7	systems	system	NOUN
taxlaw-2850	69	8	is	be	AUX
taxlaw-2850	69	9	what	what	PRON
taxlaw-2850	69	10	has	have	AUX
taxlaw-2850	69	11	created	create	VERB
taxlaw-2850	69	12	the	the	DET
taxlaw-2850	69	13	historic	historic	ADJ
taxlaw-2850	69	14	imbalance	imbalance	NOUN
taxlaw-2850	69	15	between	between	ADP
taxlaw-2850	69	16	the	the	DET
taxlaw-2850	69	17	united	united	PROPN
taxlaw-2850	69	18	states	states	PROPN
taxlaw-2850	69	19	,	,	PUNCT
taxlaw-2850	69	20	which	which	PRON
taxlaw-2850	69	21	has	have	AUX
taxlaw-2850	69	22	relied	rely	VERB
taxlaw-2850	69	23	on	on	ADP
taxlaw-2850	69	24	an	an	DET
taxlaw-2850	69	25	income	income	NOUN
taxlaw-2850	69	26	tax	tax	NOUN
taxlaw-2850	69	27	–	–	PUNCT
taxlaw-2850	69	28	or	or	CCONJ
taxlaw-2850	69	29	direct	direct	ADJ
taxlaw-2850	69	30	tax	tax	NOUN
taxlaw-2850	69	31	in	in	ADP
taxlaw-2850	69	32	wto	wto	PROPN
taxlaw-2850	69	33	parlance	parlance	NOUN
taxlaw-2850	69	34	–	–	PUNCT
taxlaw-2850	69	35	for	for	ADP
taxlaw-2850	69	36	taxing	tax	VERB
taxlaw-2850	69	37	business	business	NOUN
taxlaw-2850	69	38	transactions	transaction	NOUN
taxlaw-2850	69	39	,	,	PUNCT
taxlaw-2850	69	40	and	and	CCONJ
taxlaw-2850	69	41	our	our	PRON
taxlaw-2850	69	42	trading	trading	NOUN
taxlaw-2850	69	43	partners	partner	NOUN
taxlaw-2850	69	44	,	,	PUNCT
taxlaw-2850	69	45	which	which	PRON
taxlaw-2850	69	46	rely	rely	VERB
taxlaw-2850	69	47	to	to	ADP
taxlaw-2850	69	48	a	a	DET
taxlaw-2850	69	49	significant	significant	ADJ
taxlaw-2850	69	50	extent	extent	NOUN
taxlaw-2850	69	51	on	on	ADP
taxlaw-2850	69	52	a	a	DET
taxlaw-2850	69	53	vat	vat	NOUN
taxlaw-2850	69	54	–	–	PUNCT
taxlaw-2850	69	55	or	or	CCONJ
taxlaw-2850	69	56	indirect	indirect	ADJ
taxlaw-2850	69	57	tax	tax	NOUN
taxlaw-2850	69	58	in	in	ADP
taxlaw-2850	69	59	wto	wto	PROPN
taxlaw-2850	69	60	parlance	parlance	NOUN
taxlaw-2850	69	61	–	–	PUNCT
taxlaw-2850	69	62	for	for	ADP
taxlaw-2850	69	63	taxing	tax	VERB
taxlaw-2850	69	64	business	business	NOUN
taxlaw-2850	69	65	transactions	transaction	NOUN
taxlaw-2850	69	66	.	.	PUNCT
taxlaw-2850	70	1	under	under	ADP
taxlaw-2850	70	2	wto	wto	PROPN
taxlaw-2850	70	3	rules	rule	NOUN
taxlaw-2850	70	4	,	,	PUNCT
taxlaw-2850	70	5	the	the	DET
taxlaw-2850	70	6	united	united	PROPN
taxlaw-2850	70	7	states	states	PROPN
taxlaw-2850	70	8	has	have	AUX
taxlaw-2850	70	9	been	be	AUX
taxlaw-2850	70	10	precluded	preclude	VERB
taxlaw-2850	70	11	from	from	ADP
taxlaw-2850	70	12	applying	apply	VERB
taxlaw-2850	70	13	the	the	DET
taxlaw-2850	70	14	border	border	NOUN
taxlaw-2850	70	15	adjustments	adjustment	NOUN
taxlaw-2850	70	16	to	to	ADP
taxlaw-2850	70	17	u.s	u.s	PROPN
taxlaw-2850	70	18	.	.	PROPN
taxlaw-2850	70	19	exports	export	NOUN
taxlaw-2850	70	20	and	and	CCONJ
taxlaw-2850	70	21	imports	import	NOUN
taxlaw-2850	70	22	necessary	necessary	ADJ
taxlaw-2850	70	23	to	to	PART
taxlaw-2850	70	24	balance	balance	VERB
taxlaw-2850	70	25	the	the	DET
taxlaw-2850	70	26	treatment	treatment	NOUN
taxlaw-2850	70	27	applied	apply	VERB
taxlaw-2850	70	28	by	by	ADP
taxlaw-2850	70	29	our	our	PRON
taxlaw-2850	70	30	trading	trading	NOUN
taxlaw-2850	70	31	partners	partner	NOUN
taxlaw-2850	70	32	to	to	ADP
taxlaw-2850	70	33	their	their	PRON
taxlaw-2850	70	34	exports	export	NOUN
taxlaw-2850	70	35	and	and	CCONJ
taxlaw-2850	70	36	imports	import	NOUN
taxlaw-2850	70	37	.	.	PUNCT
taxlaw-2850	71	1	with	with	ADP
taxlaw-2850	71	2	this	this	DET
taxlaw-2850	71	3	blueprint	blueprint	NOUN
taxlaw-2850	71	4	’s	’s	PART
taxlaw-2850	71	5	move	move	NOUN
taxlaw-2850	71	6	toward	toward	ADP
taxlaw-2850	71	7	a	a	DET
taxlaw-2850	71	8	consumption	consumption	NOUN
taxlaw-2850	71	9	-	-	PUNCT
taxlaw-2850	71	10	based	base	VERB
taxlaw-2850	71	11	tax	tax	NOUN
taxlaw-2850	71	12	approach	approach	NOUN
taxlaw-2850	71	13	,	,	PUNCT
taxlaw-2850	71	14	in	in	ADP
taxlaw-2850	71	15	the	the	DET
taxlaw-2850	71	16	form	form	NOUN
taxlaw-2850	71	17	of	of	ADP
taxlaw-2850	71	18	a	a	DET
taxlaw-2850	71	19	cash	cash	NOUN
taxlaw-2850	71	20	-	-	PUNCT
taxlaw-2850	71	21	flow	flow	NOUN
taxlaw-2850	71	22	focused	focus	VERB
taxlaw-2850	71	23	10	10	NUM
taxlaw-2850	71	24	a	a	DET
taxlaw-2850	71	25	better	well	ADJ
taxlaw-2850	71	26	way	way	NOUN
taxlaw-2850	71	27	,	,	PUNCT
taxlaw-2850	71	28	supra	supra	PROPN
taxlaw-2850	71	29	note	note	NOUN
taxlaw-2850	71	30	1	1	NUM
taxlaw-2850	71	31	at	at	ADP
taxlaw-2850	71	32	28	28	NUM
taxlaw-2850	71	33	(	(	PUNCT
taxlaw-2850	71	34	emphasis	emphasis	NOUN
taxlaw-2850	71	35	added	add	VERB
taxlaw-2850	71	36	)	)	PUNCT
taxlaw-2850	71	37	.	.	PUNCT
taxlaw-2850	72	1	2017	2017	NUM
taxlaw-2850	72	2	]	]	PUNCT
taxlaw-2850	72	3	problems	problem	NOUN
taxlaw-2850	72	4	with	with	ADP
taxlaw-2850	72	5	destination	destination	NOUN
taxlaw-2850	72	6	-	-	PUNCT
taxlaw-2850	72	7	based	base	VERB
taxlaw-2850	72	8	corporate	corporate	ADJ
taxlaw-2850	72	9	taxes	taxis	NOUN
taxlaw-2850	72	10	235	235	NUM
taxlaw-2850	72	11	approach	approach	NOUN
taxlaw-2850	72	12	for	for	ADP
taxlaw-2850	72	13	taxing	tax	VERB
taxlaw-2850	72	14	business	business	NOUN
taxlaw-2850	72	15	income	income	NOUN
taxlaw-2850	72	16	,	,	PUNCT
taxlaw-2850	72	17	the	the	DET
taxlaw-2850	72	18	united	united	PROPN
taxlaw-2850	72	19	states	states	PROPN
taxlaw-2850	72	20	now	now	ADV
taxlaw-2850	72	21	has	have	VERB
taxlaw-2850	72	22	the	the	DET
taxlaw-2850	72	23	opportunity	opportunity	NOUN
taxlaw-2850	72	24	to	to	PART
taxlaw-2850	72	25	incorporate	incorporate	VERB
taxlaw-2850	72	26	border	border	NOUN
taxlaw-2850	72	27	adjustments	adjustment	NOUN
taxlaw-2850	72	28	in	in	ADP
taxlaw-2850	72	29	the	the	DET
taxlaw-2850	72	30	new	new	ADJ
taxlaw-2850	72	31	tax	tax	NOUN
taxlaw-2850	72	32	system	system	NOUN
taxlaw-2850	72	33	consistent	consistent	ADJ
taxlaw-2850	72	34	with	with	ADP
taxlaw-2850	72	35	the	the	DET
taxlaw-2850	72	36	wto	wto	PROPN
taxlaw-2850	72	37	rules	rule	NOUN
taxlaw-2850	72	38	regarding	regard	VERB
taxlaw-2850	72	39	indirect	indirect	ADJ
taxlaw-2850	72	40	taxes.11	taxes.11	NOUN
taxlaw-2850	72	41	this	this	DET
taxlaw-2850	72	42	approach	approach	NOUN
taxlaw-2850	72	43	is	be	AUX
taxlaw-2850	72	44	similar	similar	ADJ
taxlaw-2850	72	45	to	to	ADP
taxlaw-2850	72	46	the	the	DET
taxlaw-2850	72	47	one	one	NOUN
taxlaw-2850	72	48	taken	take	VERB
taxlaw-2850	72	49	by	by	ADP
taxlaw-2850	72	50	the	the	DET
taxlaw-2850	72	51	2005	2005	NUM
taxlaw-2850	72	52	advisory	advisory	ADJ
taxlaw-2850	72	53	panel	panel	NOUN
taxlaw-2850	72	54	on	on	ADP
taxlaw-2850	72	55	tax	tax	NOUN
taxlaw-2850	72	56	reform	reform	NOUN
taxlaw-2850	72	57	in	in	ADP
taxlaw-2850	72	58	the	the	DET
taxlaw-2850	72	59	growth	growth	NOUN
taxlaw-2850	72	60	and	and	CCONJ
taxlaw-2850	72	61	investment	investment	NOUN
taxlaw-2850	72	62	tax	tax	NOUN
taxlaw-2850	72	63	(	(	PUNCT
taxlaw-2850	72	64	git	git	NOUN
taxlaw-2850	72	65	)	)	PUNCT
taxlaw-2850	72	66	proposal	proposal	NOUN
taxlaw-2850	72	67	.	.	PUNCT
taxlaw-2850	73	1	under	under	ADP
taxlaw-2850	73	2	the	the	DET
taxlaw-2850	73	3	git	git	NOUN
taxlaw-2850	73	4	,	,	PUNCT
taxlaw-2850	73	5	corporations	corporation	NOUN
taxlaw-2850	73	6	were	be	AUX
taxlaw-2850	73	7	subject	subject	ADJ
taxlaw-2850	73	8	to	to	ADP
taxlaw-2850	73	9	a	a	DET
taxlaw-2850	73	10	cash	cash	NOUN
taxlaw-2850	73	11	flow	flow	NOUN
taxlaw-2850	73	12	tax	tax	NOUN
taxlaw-2850	73	13	with	with	ADP
taxlaw-2850	73	14	expensing	expensing	NOUN
taxlaw-2850	73	15	and	and	CCONJ
taxlaw-2850	73	16	no	no	DET
taxlaw-2850	73	17	deduction	deduction	NOUN
taxlaw-2850	73	18	for	for	ADP
taxlaw-2850	73	19	interest	interest	NOUN
taxlaw-2850	73	20	,	,	PUNCT
taxlaw-2850	73	21	but	but	CCONJ
taxlaw-2850	73	22	wages	wage	NOUN
taxlaw-2850	73	23	were	be	AUX
taxlaw-2850	73	24	deductible	deductible	ADJ
taxlaw-2850	73	25	.	.	PUNCT
taxlaw-2850	74	1	the	the	DET
taxlaw-2850	74	2	git	git	NOUN
taxlaw-2850	74	3	was	be	AUX
taxlaw-2850	74	4	destination	destination	NOUN
taxlaw-2850	74	5	-	-	PUNCT
taxlaw-2850	74	6	based	base	VERB
taxlaw-2850	74	7	,	,	PUNCT
taxlaw-2850	74	8	but	but	CCONJ
taxlaw-2850	74	9	for	for	ADP
taxlaw-2850	74	10	revenue	revenue	NOUN
taxlaw-2850	74	11	estimating	estimate	VERB
taxlaw-2850	74	12	purposes	purpose	NOUN
taxlaw-2850	74	13	,	,	PUNCT
taxlaw-2850	74	14	the	the	DET
taxlaw-2850	74	15	revenue	revenue	NOUN
taxlaw-2850	74	16	associated	associate	VERB
taxlaw-2850	74	17	with	with	ADP
taxlaw-2850	74	18	border	border	NOUN
taxlaw-2850	74	19	adjustments	adjustment	NOUN
taxlaw-2850	74	20	was	be	AUX
taxlaw-2850	74	21	disregarded	disregard	VERB
taxlaw-2850	74	22	because	because	SCONJ
taxlaw-2850	74	23	of	of	ADP
taxlaw-2850	74	24	concerns	concern	NOUN
taxlaw-2850	74	25	about	about	ADP
taxlaw-2850	74	26	wto	wto	PROPN
taxlaw-2850	74	27	compatibility	compatibility	NOUN
taxlaw-2850	74	28	.	.	PUNCT
taxlaw-2850	75	1	since	since	SCONJ
taxlaw-2850	75	2	the	the	DET
taxlaw-2850	75	3	u.s	u.s	PROPN
taxlaw-2850	75	4	.	.	PROPN
taxlaw-2850	75	5	has	have	VERB
taxlaw-2850	75	6	a	a	DET
taxlaw-2850	75	7	large	large	ADJ
taxlaw-2850	75	8	trade	trade	NOUN
taxlaw-2850	75	9	deficit	deficit	NOUN
taxlaw-2850	75	10	,	,	PUNCT
taxlaw-2850	75	11	this	this	PRON
taxlaw-2850	75	12	represented	represent	VERB
taxlaw-2850	75	13	a	a	DET
taxlaw-2850	75	14	difference	difference	NOUN
taxlaw-2850	75	15	of	of	ADP
taxlaw-2850	75	16	$	$	SYM
taxlaw-2850	75	17	775	775	NUM
taxlaw-2850	75	18	billion	billion	NUM
taxlaw-2850	75	19	dollars	dollar	NOUN
taxlaw-2850	75	20	in	in	ADP
taxlaw-2850	75	21	revenues	revenue	NOUN
taxlaw-2850	75	22	over	over	ADP
taxlaw-2850	75	23	the	the	DET
taxlaw-2850	75	24	ten	ten	NUM
taxlaw-2850	75	25	-	-	PUNCT
taxlaw-2850	75	26	year	year	NOUN
taxlaw-2850	75	27	budget	budget	NOUN
taxlaw-2850	75	28	window.12	window.12	PROPN
taxlaw-2850	75	29	according	accord	VERB
taxlaw-2850	75	30	to	to	ADP
taxlaw-2850	75	31	the	the	DET
taxlaw-2850	75	32	tax	tax	NOUN
taxlaw-2850	75	33	policy	policy	NOUN
taxlaw-2850	75	34	center	center	NOUN
taxlaw-2850	75	35	analysis	analysis	NOUN
taxlaw-2850	75	36	(	(	PUNCT
taxlaw-2850	75	37	2017	2017	NUM
taxlaw-2850	75	38	)	)	PUNCT
taxlaw-2850	75	39	,	,	PUNCT
taxlaw-2850	75	40	the	the	DET
taxlaw-2850	75	41	revenue	revenue	NOUN
taxlaw-2850	75	42	effects	effect	NOUN
taxlaw-2850	75	43	of	of	ADP
taxlaw-2850	75	44	the	the	DET
taxlaw-2850	75	45	border	border	NOUN
taxlaw-2850	75	46	adjustment	adjustment	NOUN
taxlaw-2850	75	47	are	be	AUX
taxlaw-2850	75	48	even	even	ADV
taxlaw-2850	75	49	larger	large	ADJ
taxlaw-2850	75	50	now	now	ADV
taxlaw-2850	75	51	,	,	PUNCT
taxlaw-2850	75	52	at	at	ADP
taxlaw-2850	75	53	about	about	ADP
taxlaw-2850	75	54	$	$	SYM
taxlaw-2850	75	55	1.2	1.2	NUM
taxlaw-2850	75	56	billion	billion	NUM
taxlaw-2850	75	57	dollars.13	dollars.13	PROPN
taxlaw-2850	75	58	ii	ii	PROPN
taxlaw-2850	75	59	.	.	PROPN
taxlaw-2850	75	60	is	be	AUX
taxlaw-2850	75	61	the	the	DET
taxlaw-2850	75	62	“	"	PUNCT
taxlaw-2850	75	63	better	well	ADJ
taxlaw-2850	75	64	way	way	NOUN
taxlaw-2850	75	65	”	"	PUNCT
taxlaw-2850	75	66	proposal	proposal	NOUN
taxlaw-2850	75	67	compatible	compatible	ADJ
taxlaw-2850	75	68	with	with	ADP
taxlaw-2850	75	69	the	the	DET
taxlaw-2850	75	70	wto	wto	PROPN
taxlaw-2850	75	71	?	?	PUNCT
taxlaw-2850	76	1	under	under	ADP
taxlaw-2850	76	2	the	the	DET
taxlaw-2850	76	3	wto	wto	PROPN
taxlaw-2850	76	4	subsidies	subsidy	NOUN
taxlaw-2850	76	5	and	and	CCONJ
taxlaw-2850	76	6	countervailing	countervail	VERB
taxlaw-2850	76	7	measures	measure	NOUN
taxlaw-2850	76	8	(	(	PUNCT
taxlaw-2850	76	9	scm	scm	PROPN
taxlaw-2850	76	10	)	)	PUNCT
taxlaw-2850	76	11	agreement,14	agreement,14	ADP
taxlaw-2850	76	12	a	a	DET
taxlaw-2850	76	13	tax	tax	NOUN
taxlaw-2850	76	14	may	may	AUX
taxlaw-2850	76	15	only	only	ADV
taxlaw-2850	76	16	be	be	AUX
taxlaw-2850	76	17	border	border	NOUN
taxlaw-2850	76	18	adjustable	adjustable	ADJ
taxlaw-2850	76	19	if	if	SCONJ
taxlaw-2850	76	20	it	it	PRON
taxlaw-2850	76	21	is	be	AUX
taxlaw-2850	76	22	an	an	DET
taxlaw-2850	76	23	“	"	PUNCT
taxlaw-2850	76	24	indirect	indirect	ADJ
taxlaw-2850	76	25	”	"	PUNCT
taxlaw-2850	76	26	tax	tax	NOUN
taxlaw-2850	76	27	.	.	PUNCT
taxlaw-2850	77	1	a	a	DET
taxlaw-2850	77	2	border	border	NOUN
taxlaw-2850	77	3	adjustable	adjustable	ADJ
taxlaw-2850	77	4	“	"	PUNCT
taxlaw-2850	77	5	direct	direct	ADJ
taxlaw-2850	77	6	”	"	PUNCT
taxlaw-2850	77	7	tax	tax	NOUN
taxlaw-2850	77	8	is	be	AUX
taxlaw-2850	77	9	a	a	DET
taxlaw-2850	77	10	prohibited	prohibit	VERB
taxlaw-2850	77	11	export	export	NOUN
taxlaw-2850	77	12	subsidy	subsidy	NOUN
taxlaw-2850	77	13	that	that	PRON
taxlaw-2850	77	14	can	can	AUX
taxlaw-2850	77	15	subject	subject	VERB
taxlaw-2850	77	16	the	the	DET
taxlaw-2850	77	17	u.s	u.s	PROPN
taxlaw-2850	77	18	.	.	PROPN
taxlaw-2850	77	19	to	to	PART
taxlaw-2850	77	20	trade	trade	NOUN
taxlaw-2850	77	21	sanctions	sanction	NOUN
taxlaw-2850	77	22	.	.	PUNCT
taxlaw-2850	78	1	annex	annex	VERB
taxlaw-2850	78	2	i	i	PRON
taxlaw-2850	78	3	of	of	ADP
taxlaw-2850	78	4	the	the	DET
taxlaw-2850	78	5	scm	scm	PROPN
taxlaw-2850	78	6	includes	include	VERB
taxlaw-2850	78	7	as	as	ADP
taxlaw-2850	78	8	a	a	DET
taxlaw-2850	78	9	prohibited	prohibit	VERB
taxlaw-2850	78	10	export	export	NOUN
taxlaw-2850	78	11	subsidy:15	subsidy:15	PUNCT
taxlaw-2850	78	12	(	(	PUNCT
taxlaw-2850	78	13	e	e	X
taxlaw-2850	78	14	)	)	PUNCT
taxlaw-2850	78	15	the	the	DET
taxlaw-2850	78	16	full	full	ADJ
taxlaw-2850	78	17	or	or	CCONJ
taxlaw-2850	78	18	partial	partial	ADJ
taxlaw-2850	78	19	exemption	exemption	NOUN
taxlaw-2850	78	20	remission	remission	NOUN
taxlaw-2850	78	21	,	,	PUNCT
taxlaw-2850	78	22	or	or	CCONJ
taxlaw-2850	78	23	deferral	deferral	ADJ
taxlaw-2850	78	24	specifically	specifically	ADV
taxlaw-2850	78	25	related	relate	VERB
taxlaw-2850	78	26	to	to	ADP
taxlaw-2850	78	27	exports	export	NOUN
taxlaw-2850	78	28	,	,	PUNCT
taxlaw-2850	78	29	of	of	ADP
taxlaw-2850	78	30	direct	direct	ADJ
taxlaw-2850	78	31	taxes	taxis	NOUN
taxlaw-2850	78	32	(	(	PUNCT
taxlaw-2850	78	33	58	58	NUM
taxlaw-2850	78	34	)	)	PUNCT
taxlaw-2850	78	35	or	or	CCONJ
taxlaw-2850	78	36	social	social	ADJ
taxlaw-2850	78	37	welfare	welfare	NOUN
taxlaw-2850	78	38	charges	charge	NOUN
taxlaw-2850	78	39	paid	pay	VERB
taxlaw-2850	78	40	or	or	CCONJ
taxlaw-2850	78	41	payable	payable	ADJ
taxlaw-2850	78	42	by	by	ADP
taxlaw-2850	78	43	industrial	industrial	ADJ
taxlaw-2850	78	44	or	or	CCONJ
taxlaw-2850	78	45	commercial	commercial	ADJ
taxlaw-2850	78	46	enterprises	enterprise	NOUN
taxlaw-2850	78	47	(	(	PUNCT
taxlaw-2850	78	48	59	59	NUM
taxlaw-2850	78	49	)	)	PUNCT
taxlaw-2850	78	50	.	.	PUNCT
taxlaw-2850	79	1	footnote	footnote	VERB
taxlaw-2850	79	2	58	58	NUM
taxlaw-2850	79	3	provides	provide	VERB
taxlaw-2850	79	4	:	:	PUNCT
taxlaw-2850	79	5	for	for	ADP
taxlaw-2850	79	6	the	the	DET
taxlaw-2850	79	7	purpose	purpose	NOUN
taxlaw-2850	79	8	of	of	ADP
taxlaw-2850	79	9	this	this	DET
taxlaw-2850	79	10	agreement	agreement	NOUN
taxlaw-2850	79	11	:	:	PUNCT
taxlaw-2850	79	12	11	11	NUM
taxlaw-2850	79	13	i	i	PROPN
taxlaw-2850	79	14	d.	d.	PROPN
taxlaw-2850	79	15	(	(	PUNCT
taxlaw-2850	79	16	emphasis	emphasis	NOUN
taxlaw-2850	79	17	added	add	VERB
taxlaw-2850	79	18	)	)	PUNCT
taxlaw-2850	79	19	.	.	PUNCT
taxlaw-2850	80	1	12	12	NUM
taxlaw-2850	80	2	simple	simple	ADJ
taxlaw-2850	80	3	,	,	PUNCT
taxlaw-2850	80	4	fair	fair	ADJ
taxlaw-2850	80	5	,	,	PUNCT
taxlaw-2850	80	6	and	and	CCONJ
taxlaw-2850	80	7	pro	pro	ADJ
taxlaw-2850	80	8	-	-	ADJ
taxlaw-2850	80	9	growth	growth	ADJ
taxlaw-2850	80	10	:	:	PUNCT
taxlaw-2850	80	11	proposals	proposal	NOUN
taxlaw-2850	80	12	to	to	PART
taxlaw-2850	80	13	fix	fix	VERB
taxlaw-2850	80	14	america	america	PROPN
taxlaw-2850	80	15	’s	’s	PART
taxlaw-2850	80	16	tax	tax	NOUN
taxlaw-2850	80	17	system	system	NOUN
taxlaw-2850	80	18	,	,	PUNCT
taxlaw-2850	80	19	report	report	NOUN
taxlaw-2850	80	20	of	of	ADP
taxlaw-2850	80	21	the	the	DET
taxlaw-2850	80	22	president	president	NOUN
taxlaw-2850	80	23	’s	’s	PART
taxlaw-2850	80	24	advisory	advisory	ADJ
taxlaw-2850	80	25	panel	panel	NOUN
taxlaw-2850	80	26	on	on	ADP
taxlaw-2850	80	27	federal	federal	ADJ
taxlaw-2850	80	28	tax	tax	NOUN
taxlaw-2850	80	29	reform	reform	NOUN
taxlaw-2850	80	30	(	(	PUNCT
taxlaw-2850	80	31	nov	nov	PROPN
taxlaw-2850	80	32	.	.	PROPN
taxlaw-2850	80	33	2005	2005	NUM
taxlaw-2850	80	34	)	)	PUNCT
taxlaw-2850	80	35	,	,	PUNCT
taxlaw-2850	80	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-2850	81	1	[	[	X
taxlaw-2850	81	2	perma.cc/v6hp-nxpw	perma.cc/v6hp-nxpw	X
taxlaw-2850	81	3	]	]	X
taxlaw-2850	81	4	at	at	ADP
taxlaw-2850	81	5	172	172	NUM
taxlaw-2850	81	6	.	.	SYM
taxlaw-2850	81	7	13	13	NUM
taxlaw-2850	81	8	burman	burman	NOUN
taxlaw-2850	81	9	et	et	PROPN
taxlaw-2850	81	10	al	al	PROPN
taxlaw-2850	81	11	.	.	PROPN
taxlaw-2850	81	12	,	,	PUNCT
taxlaw-2850	81	13	supra	supra	PROPN
taxlaw-2850	81	14	note	note	NOUN
taxlaw-2850	81	15	3	3	NUM
taxlaw-2850	81	16	.	.	NOUN
taxlaw-2850	81	17	14	14	NUM
taxlaw-2850	81	18	agreement	agreement	NOUN
taxlaw-2850	81	19	on	on	ADP
taxlaw-2850	81	20	subsidies	subsidy	NOUN
taxlaw-2850	81	21	and	and	CCONJ
taxlaw-2850	81	22	countervailing	countervail	VERB
taxlaw-2850	81	23	measures	measure	NOUN
taxlaw-2850	81	24	,	,	PUNCT
taxlaw-2850	81	25	1869	1869	NUM
taxlaw-2850	81	26	u.n.t.s	u.n.t.s	PROPN
taxlaw-2850	81	27	.	.	PUNCT
taxlaw-2850	81	28	14	14	NUM
taxlaw-2850	82	1	[	[	X
taxlaw-2850	82	2	hereinafter	hereinafter	NOUN
taxlaw-2850	82	3	scm	scm	PROPN
taxlaw-2850	82	4	]	]	PUNCT
taxlaw-2850	82	5	.	.	PROPN
taxlaw-2850	82	6	15	15	NUM
taxlaw-2850	82	7	in	in	ADP
taxlaw-2850	82	8	addition	addition	NOUN
taxlaw-2850	82	9	,	,	PUNCT
taxlaw-2850	82	10	it	it	PRON
taxlaw-2850	82	11	is	be	AUX
taxlaw-2850	82	12	likely	likely	ADJ
taxlaw-2850	82	13	that	that	SCONJ
taxlaw-2850	82	14	the	the	DET
taxlaw-2850	82	15	blueprint	blueprint	NOUN
taxlaw-2850	82	16	would	would	AUX
taxlaw-2850	82	17	constitute	constitute	VERB
taxlaw-2850	82	18	prohibited	prohibit	VERB
taxlaw-2850	82	19	discrimination	discrimination	NOUN
taxlaw-2850	82	20	against	against	ADP
taxlaw-2850	82	21	imports	import	NOUN
taxlaw-2850	82	22	and	and	CCONJ
taxlaw-2850	82	23	in	in	ADP
taxlaw-2850	82	24	favour	favour	NOUN
taxlaw-2850	82	25	of	of	ADP
taxlaw-2850	82	26	domestic	domestic	ADJ
taxlaw-2850	82	27	production	production	NOUN
taxlaw-2850	82	28	under	under	ADP
taxlaw-2850	82	29	article	article	NOUN
taxlaw-2850	82	30	3	3	NUM
taxlaw-2850	82	31	of	of	ADP
taxlaw-2850	82	32	the	the	DET
taxlaw-2850	82	33	gatt	gatt	NOUN
taxlaw-2850	82	34	,	,	PUNCT
taxlaw-2850	82	35	because	because	SCONJ
taxlaw-2850	82	36	foreign	foreign	ADJ
taxlaw-2850	82	37	businesses	business	NOUN
taxlaw-2850	82	38	exporting	export	VERB
taxlaw-2850	82	39	to	to	ADP
taxlaw-2850	82	40	the	the	DET
taxlaw-2850	82	41	u.s	u.s	PROPN
taxlaw-2850	82	42	.	.	PROPN
taxlaw-2850	82	43	would	would	AUX
taxlaw-2850	82	44	be	be	AUX
taxlaw-2850	82	45	pressed	press	VERB
taxlaw-2850	82	46	to	to	PART
taxlaw-2850	82	47	move	move	VERB
taxlaw-2850	82	48	production	production	NOUN
taxlaw-2850	82	49	to	to	ADP
taxlaw-2850	82	50	the	the	DET
taxlaw-2850	82	51	u.s	u.s	PROPN
taxlaw-2850	82	52	.	.	PROPN
taxlaw-2850	83	1	in	in	ADP
taxlaw-2850	83	2	order	order	NOUN
taxlaw-2850	83	3	to	to	PART
taxlaw-2850	83	4	get	get	VERB
taxlaw-2850	83	5	a	a	DET
taxlaw-2850	83	6	deduction	deduction	NOUN
taxlaw-2850	83	7	for	for	ADP
taxlaw-2850	83	8	wages	wage	NOUN
taxlaw-2850	83	9	.	.	PUNCT
taxlaw-2850	84	1	this	this	PRON
taxlaw-2850	84	2	is	be	AUX
taxlaw-2850	84	3	particularly	particularly	ADV
taxlaw-2850	84	4	true	true	ADJ
taxlaw-2850	84	5	for	for	ADP
taxlaw-2850	84	6	manufacturing	manufacture	VERB
taxlaw-2850	84	7	units	unit	NOUN
taxlaw-2850	84	8	in	in	ADP
taxlaw-2850	84	9	developing	develop	VERB
taxlaw-2850	84	10	countries	country	NOUN
taxlaw-2850	84	11	,	,	PUNCT
taxlaw-2850	84	12	where	where	SCONJ
taxlaw-2850	84	13	you	you	PRON
taxlaw-2850	84	14	do	do	AUX
taxlaw-2850	84	15	not	not	PART
taxlaw-2850	84	16	have	have	VERB
taxlaw-2850	84	17	sufficient	sufficient	ADJ
taxlaw-2850	84	18	local	local	ADJ
taxlaw-2850	84	19	sales	sale	NOUN
taxlaw-2850	84	20	to	to	PART
taxlaw-2850	84	21	compensate	compensate	VERB
taxlaw-2850	84	22	with	with	ADP
taxlaw-2850	84	23	.	.	PUNCT
taxlaw-2850	85	1	see	see	VERB
taxlaw-2850	85	2	general	general	ADJ
taxlaw-2850	85	3	agreement	agreement	NOUN
taxlaw-2850	85	4	on	on	ADP
taxlaw-2850	85	5	tariffs	tariff	NOUN
taxlaw-2850	85	6	and	and	CCONJ
taxlaw-2850	85	7	trade	trade	NOUN
taxlaw-2850	85	8	,	,	PUNCT
taxlaw-2850	85	9	oct	oct	PROPN
taxlaw-2850	85	10	.	.	PROPN
taxlaw-2850	85	11	30	30	NUM
taxlaw-2850	85	12	,	,	PUNCT
taxlaw-2850	85	13	1947	1947	NUM
taxlaw-2850	85	14	,	,	PUNCT
taxlaw-2850	85	15	61	61	NUM
taxlaw-2850	85	16	stat	stat	NOUN
taxlaw-2850	85	17	.	.	PUNCT
taxlaw-2850	86	1	a-11	a-11	PROPN
taxlaw-2850	86	2	,	,	PUNCT
taxlaw-2850	86	3	55	55	NUM
taxlaw-2850	86	4	u.n.t.s	u.n.t.s	PROPN
taxlaw-2850	86	5	.	.	PUNCT
taxlaw-2850	86	6	194	194	NUM
taxlaw-2850	87	1	[	[	X
taxlaw-2850	87	2	hereinafter	hereinafter	NOUN
taxlaw-2850	87	3	gatt	gatt	NOUN
taxlaw-2850	87	4	]	]	PUNCT
taxlaw-2850	87	5	.	.	PROPN
taxlaw-2850	87	6	236	236	NUM
taxlaw-2850	87	7	columbia	columbia	PROPN
taxlaw-2850	87	8	journal	journal	NOUN
taxlaw-2850	87	9	of	of	ADP
taxlaw-2850	87	10	tax	tax	NOUN
taxlaw-2850	87	11	law	law	NOUN
taxlaw-2850	87	12	[	[	X
taxlaw-2850	87	13	vol.8:229	vol.8:229	X
taxlaw-2850	87	14	the	the	DET
taxlaw-2850	87	15	term	term	NOUN
taxlaw-2850	87	16	"	"	PUNCT
taxlaw-2850	87	17	direct	direct	ADJ
taxlaw-2850	87	18	taxes	taxis	NOUN
taxlaw-2850	87	19	"	"	PUNCT
taxlaw-2850	87	20	shall	shall	AUX
taxlaw-2850	87	21	mean	mean	VERB
taxlaw-2850	87	22	taxes	taxis	NOUN
taxlaw-2850	87	23	on	on	ADP
taxlaw-2850	87	24	wages	wage	NOUN
taxlaw-2850	87	25	,	,	PUNCT
taxlaw-2850	87	26	profits	profit	NOUN
taxlaw-2850	87	27	,	,	PUNCT
taxlaw-2850	87	28	interests	interest	NOUN
taxlaw-2850	87	29	,	,	PUNCT
taxlaw-2850	87	30	rents	rent	NOUN
taxlaw-2850	87	31	,	,	PUNCT
taxlaw-2850	87	32	royalties	royalty	NOUN
taxlaw-2850	87	33	,	,	PUNCT
taxlaw-2850	87	34	and	and	CCONJ
taxlaw-2850	87	35	all	all	DET
taxlaw-2850	87	36	other	other	ADJ
taxlaw-2850	87	37	forms	form	NOUN
taxlaw-2850	87	38	of	of	ADP
taxlaw-2850	87	39	income	income	NOUN
taxlaw-2850	87	40	,	,	PUNCT
taxlaw-2850	87	41	and	and	CCONJ
taxlaw-2850	87	42	taxes	taxis	NOUN
taxlaw-2850	87	43	on	on	ADP
taxlaw-2850	87	44	the	the	DET
taxlaw-2850	87	45	ownership	ownership	NOUN
taxlaw-2850	87	46	of	of	ADP
taxlaw-2850	87	47	real	real	ADJ
taxlaw-2850	87	48	property	property	NOUN
taxlaw-2850	87	49	;	;	PUNCT
taxlaw-2850	87	50	…	…	PUNCT
taxlaw-2850	87	51	the	the	DET
taxlaw-2850	87	52	term	term	NOUN
taxlaw-2850	87	53	"	"	PUNCT
taxlaw-2850	87	54	indirect	indirect	ADJ
taxlaw-2850	87	55	taxes	taxis	NOUN
taxlaw-2850	87	56	"	"	PUNCT
taxlaw-2850	87	57	shall	shall	AUX
taxlaw-2850	87	58	mean	mean	VERB
taxlaw-2850	87	59	sales	sale	NOUN
taxlaw-2850	87	60	,	,	PUNCT
taxlaw-2850	87	61	excise	excise	NOUN
taxlaw-2850	87	62	,	,	PUNCT
taxlaw-2850	87	63	turnover	turnover	NOUN
taxlaw-2850	87	64	,	,	PUNCT
taxlaw-2850	87	65	value	value	NOUN
taxlaw-2850	87	66	added	add	VERB
taxlaw-2850	87	67	,	,	PUNCT
taxlaw-2850	87	68	franchise	franchise	NOUN
taxlaw-2850	87	69	,	,	PUNCT
taxlaw-2850	87	70	stamp	stamp	NOUN
taxlaw-2850	87	71	,	,	PUNCT
taxlaw-2850	87	72	transfer	transfer	NOUN
taxlaw-2850	87	73	,	,	PUNCT
taxlaw-2850	87	74	inventory	inventory	NOUN
taxlaw-2850	87	75	and	and	CCONJ
taxlaw-2850	87	76	equipment	equipment	NOUN
taxlaw-2850	87	77	taxes	taxis	NOUN
taxlaw-2850	87	78	,	,	PUNCT
taxlaw-2850	87	79	border	border	NOUN
taxlaw-2850	87	80	taxes	taxis	NOUN
taxlaw-2850	87	81	and	and	CCONJ
taxlaw-2850	87	82	all	all	DET
taxlaw-2850	87	83	taxes	taxis	NOUN
taxlaw-2850	87	84	other	other	ADJ
taxlaw-2850	87	85	than	than	ADP
taxlaw-2850	87	86	direct	direct	ADJ
taxlaw-2850	87	87	taxes	taxis	NOUN
taxlaw-2850	87	88	and	and	CCONJ
taxlaw-2850	87	89	import	import	NOUN
taxlaw-2850	87	90	charges.16	charges.16	PROPN
taxlaw-2850	87	91	footnote	footnote	VERB
taxlaw-2850	87	92	59	59	NUM
taxlaw-2850	87	93	provides	provide	VERB
taxlaw-2850	87	94	:	:	PUNCT
taxlaw-2850	87	95	the	the	DET
taxlaw-2850	87	96	members	member	NOUN
taxlaw-2850	87	97	recognize	recognize	VERB
taxlaw-2850	87	98	that	that	PRON
taxlaw-2850	87	99	deferral	deferral	ADJ
taxlaw-2850	87	100	need	need	NOUN
taxlaw-2850	87	101	not	not	PART
taxlaw-2850	87	102	amount	amount	VERB
taxlaw-2850	87	103	to	to	ADP
taxlaw-2850	87	104	an	an	DET
taxlaw-2850	87	105	export	export	NOUN
taxlaw-2850	87	106	subsidy	subsidy	NOUN
taxlaw-2850	87	107	where	where	SCONJ
taxlaw-2850	87	108	,	,	PUNCT
taxlaw-2850	87	109	for	for	ADP
taxlaw-2850	87	110	example	example	NOUN
taxlaw-2850	87	111	,	,	PUNCT
taxlaw-2850	87	112	appropriate	appropriate	ADJ
taxlaw-2850	87	113	interest	interest	NOUN
taxlaw-2850	87	114	charges	charge	NOUN
taxlaw-2850	87	115	are	be	AUX
taxlaw-2850	87	116	collected	collect	VERB
taxlaw-2850	87	117	.	.	PUNCT
taxlaw-2850	88	1	the	the	DET
taxlaw-2850	88	2	members	member	NOUN
taxlaw-2850	88	3	reaffirm	reaffirm	VERB
taxlaw-2850	88	4	the	the	DET
taxlaw-2850	88	5	principle	principle	NOUN
taxlaw-2850	88	6	that	that	SCONJ
taxlaw-2850	88	7	prices	price	NOUN
taxlaw-2850	88	8	for	for	ADP
taxlaw-2850	88	9	goods	good	NOUN
taxlaw-2850	88	10	in	in	ADP
taxlaw-2850	88	11	transactions	transaction	NOUN
taxlaw-2850	88	12	between	between	ADP
taxlaw-2850	88	13	exporting	export	VERB
taxlaw-2850	88	14	enterprises	enterprise	NOUN
taxlaw-2850	88	15	and	and	CCONJ
taxlaw-2850	88	16	foreign	foreign	ADJ
taxlaw-2850	88	17	buyers	buyer	NOUN
taxlaw-2850	88	18	under	under	ADP
taxlaw-2850	88	19	their	their	PRON
taxlaw-2850	88	20	or	or	CCONJ
taxlaw-2850	88	21	under	under	ADP
taxlaw-2850	88	22	the	the	DET
taxlaw-2850	88	23	same	same	ADJ
taxlaw-2850	88	24	control	control	NOUN
taxlaw-2850	88	25	should	should	AUX
taxlaw-2850	88	26	for	for	ADP
taxlaw-2850	88	27	tax	tax	NOUN
taxlaw-2850	88	28	purposes	purpose	NOUN
taxlaw-2850	88	29	be	be	VERB
taxlaw-2850	88	30	the	the	DET
taxlaw-2850	88	31	prices	price	NOUN
taxlaw-2850	88	32	which	which	PRON
taxlaw-2850	88	33	would	would	AUX
taxlaw-2850	88	34	be	be	AUX
taxlaw-2850	88	35	charged	charge	VERB
taxlaw-2850	88	36	between	between	ADP
taxlaw-2850	88	37	independent	independent	ADJ
taxlaw-2850	88	38	enterprises	enterprise	NOUN
taxlaw-2850	88	39	acting	act	VERB
taxlaw-2850	88	40	at	at	ADP
taxlaw-2850	88	41	arm	arm	NOUN
taxlaw-2850	88	42	's	's	PART
taxlaw-2850	88	43	length	length	NOUN
taxlaw-2850	88	44	.	.	PUNCT
taxlaw-2850	89	1	any	any	DET
taxlaw-2850	89	2	member	member	NOUN
taxlaw-2850	89	3	may	may	AUX
taxlaw-2850	89	4	draw	draw	VERB
taxlaw-2850	89	5	the	the	DET
taxlaw-2850	89	6	attention	attention	NOUN
taxlaw-2850	89	7	of	of	ADP
taxlaw-2850	89	8	another	another	DET
taxlaw-2850	89	9	member	member	NOUN
taxlaw-2850	89	10	to	to	ADP
taxlaw-2850	89	11	administrative	administrative	ADJ
taxlaw-2850	89	12	or	or	CCONJ
taxlaw-2850	89	13	other	other	ADJ
taxlaw-2850	89	14	practices	practice	NOUN
taxlaw-2850	89	15	which	which	PRON
taxlaw-2850	89	16	may	may	AUX
taxlaw-2850	89	17	contravene	contravene	VERB
taxlaw-2850	89	18	this	this	DET
taxlaw-2850	89	19	principle	principle	NOUN
taxlaw-2850	89	20	and	and	CCONJ
taxlaw-2850	89	21	which	which	PRON
taxlaw-2850	89	22	result	result	VERB
taxlaw-2850	89	23	in	in	ADP
taxlaw-2850	89	24	a	a	DET
taxlaw-2850	89	25	significant	significant	ADJ
taxlaw-2850	89	26	saving	saving	NOUN
taxlaw-2850	89	27	of	of	ADP
taxlaw-2850	89	28	direct	direct	ADJ
taxlaw-2850	89	29	taxes	taxis	NOUN
taxlaw-2850	89	30	in	in	ADP
taxlaw-2850	89	31	export	export	NOUN
taxlaw-2850	89	32	transactions	transaction	NOUN
taxlaw-2850	89	33	.	.	PUNCT
taxlaw-2850	90	1	in	in	ADP
taxlaw-2850	90	2	such	such	ADJ
taxlaw-2850	90	3	circumstances	circumstance	NOUN
taxlaw-2850	90	4	the	the	DET
taxlaw-2850	90	5	members	member	NOUN
taxlaw-2850	90	6	shall	shall	AUX
taxlaw-2850	90	7	normally	normally	ADV
taxlaw-2850	90	8	attempt	attempt	VERB
taxlaw-2850	90	9	to	to	PART
taxlaw-2850	90	10	resolve	resolve	VERB
taxlaw-2850	90	11	their	their	PRON
taxlaw-2850	90	12	differences	difference	NOUN
taxlaw-2850	90	13	using	use	VERB
taxlaw-2850	90	14	the	the	DET
taxlaw-2850	90	15	facilities	facility	NOUN
taxlaw-2850	90	16	of	of	ADP
taxlaw-2850	90	17	existing	exist	VERB
taxlaw-2850	90	18	bilateral	bilateral	ADJ
taxlaw-2850	90	19	tax	tax	NOUN
taxlaw-2850	90	20	treaties	treaty	NOUN
taxlaw-2850	90	21	or	or	CCONJ
taxlaw-2850	90	22	other	other	ADJ
taxlaw-2850	90	23	specific	specific	ADJ
taxlaw-2850	90	24	international	international	ADJ
taxlaw-2850	90	25	mechanisms	mechanism	NOUN
taxlaw-2850	90	26	,	,	PUNCT
taxlaw-2850	90	27	without	without	ADP
taxlaw-2850	90	28	prejudice	prejudice	NOUN
taxlaw-2850	90	29	to	to	ADP
taxlaw-2850	90	30	the	the	DET
taxlaw-2850	90	31	rights	right	NOUN
taxlaw-2850	90	32	and	and	CCONJ
taxlaw-2850	90	33	obligations	obligation	NOUN
taxlaw-2850	90	34	of	of	ADP
taxlaw-2850	90	35	members	member	NOUN
taxlaw-2850	90	36	under	under	ADP
taxlaw-2850	90	37	gatt	gatt	PROPN
taxlaw-2850	90	38	1994	1994	NUM
taxlaw-2850	90	39	,	,	PUNCT
taxlaw-2850	90	40	including	include	VERB
taxlaw-2850	90	41	the	the	DET
taxlaw-2850	90	42	right	right	NOUN
taxlaw-2850	90	43	of	of	ADP
taxlaw-2850	90	44	consultation	consultation	NOUN
taxlaw-2850	90	45	created	create	VERB
taxlaw-2850	90	46	in	in	ADP
taxlaw-2850	90	47	the	the	DET
taxlaw-2850	90	48	preceding	precede	VERB
taxlaw-2850	90	49	sentence	sentence	NOUN
taxlaw-2850	90	50	.	.	PUNCT
taxlaw-2850	91	1	paragraph	paragraph	NOUN
taxlaw-2850	91	2	(	(	PUNCT
taxlaw-2850	91	3	e	e	NOUN
taxlaw-2850	91	4	)	)	PUNCT
taxlaw-2850	91	5	is	be	AUX
taxlaw-2850	91	6	not	not	PART
taxlaw-2850	91	7	intended	intend	VERB
taxlaw-2850	91	8	to	to	PART
taxlaw-2850	91	9	limit	limit	VERB
taxlaw-2850	91	10	a	a	DET
taxlaw-2850	91	11	member	member	NOUN
taxlaw-2850	91	12	from	from	ADP
taxlaw-2850	91	13	taking	take	VERB
taxlaw-2850	91	14	measures	measure	NOUN
taxlaw-2850	91	15	to	to	PART
taxlaw-2850	91	16	avoid	avoid	VERB
taxlaw-2850	91	17	the	the	DET
taxlaw-2850	91	18	double	double	ADJ
taxlaw-2850	91	19	taxation	taxation	NOUN
taxlaw-2850	91	20	of	of	ADP
taxlaw-2850	91	21	foreign	foreign	ADJ
taxlaw-2850	91	22	-	-	PUNCT
taxlaw-2850	91	23	source	source	NOUN
taxlaw-2850	91	24	income	income	NOUN
taxlaw-2850	91	25	earned	earn	VERB
taxlaw-2850	91	26	by	by	ADP
taxlaw-2850	91	27	its	its	PRON
taxlaw-2850	91	28	enterprises	enterprise	NOUN
taxlaw-2850	91	29	or	or	CCONJ
taxlaw-2850	91	30	the	the	DET
taxlaw-2850	91	31	enterprises	enterprise	NOUN
taxlaw-2850	91	32	of	of	ADP
taxlaw-2850	91	33	another	another	DET
taxlaw-2850	91	34	member.17	member.17	NOUN
taxlaw-2850	91	35	the	the	DET
taxlaw-2850	91	36	business	business	NOUN
taxlaw-2850	91	37	tax	tax	NOUN
taxlaw-2850	91	38	regime	regime	NOUN
taxlaw-2850	91	39	of	of	ADP
taxlaw-2850	91	40	the	the	DET
taxlaw-2850	91	41	blueprint	blueprint	NOUN
taxlaw-2850	91	42	can	can	AUX
taxlaw-2850	91	43	be	be	AUX
taxlaw-2850	91	44	seen	see	VERB
taxlaw-2850	91	45	as	as	ADP
taxlaw-2850	91	46	a	a	DET
taxlaw-2850	91	47	modified	modify	VERB
taxlaw-2850	91	48	version	version	NOUN
taxlaw-2850	91	49	of	of	ADP
taxlaw-2850	91	50	a	a	DET
taxlaw-2850	91	51	consumption	consumption	NOUN
taxlaw-2850	91	52	tax	tax	NOUN
taxlaw-2850	91	53	–	–	PUNCT
taxlaw-2850	91	54	specifically	specifically	ADV
taxlaw-2850	91	55	,	,	PUNCT
taxlaw-2850	91	56	a	a	DET
taxlaw-2850	91	57	subtraction	subtraction	NOUN
taxlaw-2850	91	58	method	method	NOUN
taxlaw-2850	91	59	vat	vat	NOUN
taxlaw-2850	91	60	(	(	PUNCT
taxlaw-2850	91	61	although	although	SCONJ
taxlaw-2850	91	62	the	the	DET
taxlaw-2850	91	63	blueprint	blueprint	NOUN
taxlaw-2850	91	64	explicitly	explicitly	ADV
taxlaw-2850	91	65	denies	deny	VERB
taxlaw-2850	91	66	that	that	SCONJ
taxlaw-2850	91	67	it	it	PRON
taxlaw-2850	91	68	is	be	AUX
taxlaw-2850	91	69	a	a	DET
taxlaw-2850	91	70	vat	vat	NOUN
taxlaw-2850	91	71	)	)	PUNCT
taxlaw-2850	91	72	.	.	PUNCT
taxlaw-2850	92	1	specifically	specifically	ADV
taxlaw-2850	92	2	,	,	PUNCT
taxlaw-2850	92	3	the	the	DET
taxlaw-2850	92	4	blueprint	blueprint	NOUN
taxlaw-2850	92	5	imposes	impose	VERB
taxlaw-2850	92	6	tax	tax	NOUN
taxlaw-2850	92	7	on	on	ADP
taxlaw-2850	92	8	cash	cash	NOUN
taxlaw-2850	92	9	flow	flow	NOUN
taxlaw-2850	92	10	,	,	PUNCT
taxlaw-2850	92	11	allows	allow	VERB
taxlaw-2850	92	12	16	16	NUM
taxlaw-2850	92	13	scm	scm	PROPN
taxlaw-2850	92	14	,	,	PUNCT
taxlaw-2850	92	15	supra	supra	PROPN
taxlaw-2850	92	16	note	note	PROPN
taxlaw-2850	92	17	16	16	NUM
taxlaw-2850	92	18	(	(	PUNCT
taxlaw-2850	92	19	emphasis	emphasis	NOUN
taxlaw-2850	92	20	added	add	VERB
taxlaw-2850	92	21	)	)	PUNCT
taxlaw-2850	92	22	.	.	PUNCT
taxlaw-2850	93	1	17	17	NUM
taxlaw-2850	94	1	i	i	PRON
taxlaw-2850	94	2	d.	d.	PROPN
taxlaw-2850	94	3	2017	2017	NUM
taxlaw-2850	94	4	]	]	PUNCT
taxlaw-2850	94	5	problems	problem	NOUN
taxlaw-2850	94	6	with	with	ADP
taxlaw-2850	94	7	destination	destination	NOUN
taxlaw-2850	94	8	-	-	PUNCT
taxlaw-2850	94	9	based	base	VERB
taxlaw-2850	94	10	corporate	corporate	ADJ
taxlaw-2850	94	11	taxes	taxis	NOUN
taxlaw-2850	94	12	237	237	NUM
taxlaw-2850	94	13	expensing	expensing	NOUN
taxlaw-2850	94	14	of	of	ADP
taxlaw-2850	94	15	capital	capital	NOUN
taxlaw-2850	94	16	expenditures	expenditure	NOUN
taxlaw-2850	94	17	,	,	PUNCT
taxlaw-2850	94	18	and	and	CCONJ
taxlaw-2850	94	19	disallows	disallow	VERB
taxlaw-2850	94	20	net	net	ADJ
taxlaw-2850	94	21	interest	interest	NOUN
taxlaw-2850	94	22	expense	expense	NOUN
taxlaw-2850	94	23	.	.	PUNCT
taxlaw-2850	95	1	all	all	PRON
taxlaw-2850	95	2	of	of	ADP
taxlaw-2850	95	3	these	these	PRON
taxlaw-2850	95	4	are	be	AUX
taxlaw-2850	95	5	also	also	ADV
taxlaw-2850	95	6	features	feature	NOUN
taxlaw-2850	95	7	of	of	ADP
taxlaw-2850	95	8	a	a	DET
taxlaw-2850	95	9	subtraction	subtraction	NOUN
taxlaw-2850	95	10	method	method	NOUN
taxlaw-2850	96	1	vat.18	vat.18	ADV
taxlaw-2850	96	2	however	however	ADV
taxlaw-2850	96	3	,	,	PUNCT
taxlaw-2850	96	4	the	the	DET
taxlaw-2850	96	5	blueprint	blueprint	NOUN
taxlaw-2850	96	6	does	do	AUX
taxlaw-2850	96	7	allow	allow	VERB
taxlaw-2850	96	8	a	a	DET
taxlaw-2850	96	9	deduction	deduction	NOUN
taxlaw-2850	96	10	for	for	ADP
taxlaw-2850	96	11	wages	wage	NOUN
taxlaw-2850	96	12	,	,	PUNCT
taxlaw-2850	96	13	while	while	SCONJ
taxlaw-2850	96	14	a	a	DET
taxlaw-2850	96	15	subtraction	subtraction	NOUN
taxlaw-2850	96	16	method	method	NOUN
taxlaw-2850	96	17	vat	vat	NOUN
taxlaw-2850	96	18	would	would	AUX
taxlaw-2850	96	19	disallow	disallow	VERB
taxlaw-2850	96	20	them	they	PRON
taxlaw-2850	96	21	.	.	PUNCT
taxlaw-2850	97	1	this	this	DET
taxlaw-2850	97	2	feature	feature	NOUN
taxlaw-2850	97	3	makes	make	VERB
taxlaw-2850	97	4	the	the	DET
taxlaw-2850	97	5	ryan	ryan	PROPN
taxlaw-2850	97	6	tax	tax	PROPN
taxlaw-2850	97	7	not	not	PART
taxlaw-2850	97	8	wto	wto	PROPN
taxlaw-2850	97	9	compatible.19	compatible.19	VERB
taxlaw-2850	97	10	fundamentally	fundamentally	ADV
taxlaw-2850	97	11	,	,	PUNCT
taxlaw-2850	97	12	we	we	PRON
taxlaw-2850	97	13	need	need	VERB
taxlaw-2850	97	14	to	to	PART
taxlaw-2850	97	15	consider	consider	VERB
taxlaw-2850	97	16	the	the	DET
taxlaw-2850	97	17	reason	reason	NOUN
taxlaw-2850	97	18	why	why	SCONJ
taxlaw-2850	97	19	a	a	DET
taxlaw-2850	97	20	vat	vat	NOUN
taxlaw-2850	97	21	,	,	PUNCT
taxlaw-2850	97	22	whether	whether	SCONJ
taxlaw-2850	97	23	using	use	VERB
taxlaw-2850	97	24	a	a	DET
taxlaw-2850	97	25	credit	credit	NOUN
taxlaw-2850	97	26	-	-	PUNCT
taxlaw-2850	97	27	invoice	invoice	NOUN
taxlaw-2850	97	28	or	or	CCONJ
taxlaw-2850	97	29	subtraction	subtraction	NOUN
taxlaw-2850	97	30	method	method	NOUN
taxlaw-2850	97	31	of	of	ADP
taxlaw-2850	97	32	calculating	calculate	VERB
taxlaw-2850	97	33	the	the	DET
taxlaw-2850	97	34	tax	tax	NOUN
taxlaw-2850	97	35	,	,	PUNCT
taxlaw-2850	97	36	is	be	AUX
taxlaw-2850	97	37	border	border	NOUN
taxlaw-2850	97	38	adjustable	adjustable	ADJ
taxlaw-2850	97	39	.	.	PUNCT
taxlaw-2850	98	1	sales	sale	NOUN
taxlaw-2850	98	2	taxes	taxis	NOUN
taxlaw-2850	98	3	,	,	PUNCT
taxlaw-2850	98	4	excises	excise	NOUN
taxlaw-2850	98	5	and	and	CCONJ
taxlaw-2850	98	6	vats	vat	NOUN
taxlaw-2850	98	7	are	be	AUX
taxlaw-2850	98	8	border	border	NOUN
taxlaw-2850	98	9	adjustable	adjustable	ADJ
taxlaw-2850	98	10	because	because	SCONJ
taxlaw-2850	98	11	there	there	PRON
taxlaw-2850	98	12	is	be	VERB
taxlaw-2850	98	13	no	no	DET
taxlaw-2850	98	14	distortion	distortion	NOUN
taxlaw-2850	98	15	introduced	introduce	VERB
taxlaw-2850	98	16	by	by	ADP
taxlaw-2850	98	17	the	the	DET
taxlaw-2850	98	18	tax	tax	NOUN
taxlaw-2850	98	19	;	;	PUNCT
taxlaw-2850	98	20	goods	good	NOUN
taxlaw-2850	98	21	receive	receive	VERB
taxlaw-2850	98	22	like	like	ADP
taxlaw-2850	98	23	tax	tax	NOUN
taxlaw-2850	98	24	treatment	treatment	NOUN
taxlaw-2850	98	25	in	in	ADP
taxlaw-2850	98	26	the	the	DET
taxlaw-2850	98	27	domestic	domestic	ADJ
taxlaw-2850	98	28	market	market	NOUN
taxlaw-2850	98	29	irrespective	irrespective	ADV
taxlaw-2850	98	30	of	of	ADP
taxlaw-2850	98	31	where	where	SCONJ
taxlaw-2850	98	32	they	they	PRON
taxlaw-2850	98	33	are	be	AUX
taxlaw-2850	98	34	produced	produce	VERB
taxlaw-2850	98	35	.	.	PUNCT
taxlaw-2850	99	1	both	both	CCONJ
taxlaw-2850	99	2	the	the	DET
taxlaw-2850	99	3	tax	tax	NOUN
taxlaw-2850	99	4	component	component	NOUN
taxlaw-2850	99	5	in	in	ADP
taxlaw-2850	99	6	exports	export	NOUN
taxlaw-2850	99	7	and	and	CCONJ
taxlaw-2850	99	8	the	the	DET
taxlaw-2850	99	9	price	price	NOUN
taxlaw-2850	99	10	of	of	ADP
taxlaw-2850	99	11	imports	import	NOUN
taxlaw-2850	99	12	are	be	AUX
taxlaw-2850	99	13	measurable	measurable	ADJ
taxlaw-2850	99	14	,	,	PUNCT
taxlaw-2850	99	15	and	and	CCONJ
taxlaw-2850	99	16	the	the	DET
taxlaw-2850	99	17	border	border	NOUN
taxlaw-2850	99	18	adjustment	adjustment	NOUN
taxlaw-2850	99	19	does	do	AUX
taxlaw-2850	99	20	not	not	PART
taxlaw-2850	99	21	exceed	exceed	VERB
taxlaw-2850	99	22	the	the	DET
taxlaw-2850	99	23	tax	tax	NOUN
taxlaw-2850	99	24	that	that	PRON
taxlaw-2850	99	25	is	be	AUX
taxlaw-2850	99	26	levied	levy	VERB
taxlaw-2850	99	27	because	because	SCONJ
taxlaw-2850	99	28	(	(	PUNCT
taxlaw-2850	99	29	in	in	ADP
taxlaw-2850	99	30	the	the	DET
taxlaw-2850	99	31	case	case	NOUN
taxlaw-2850	99	32	of	of	ADP
taxlaw-2850	99	33	import	import	NOUN
taxlaw-2850	99	34	)	)	PUNCT
taxlaw-2850	99	35	the	the	DET
taxlaw-2850	99	36	full	full	ADJ
taxlaw-2850	99	37	tax	tax	NOUN
taxlaw-2850	99	38	is	be	AUX
taxlaw-2850	99	39	levied	levy	VERB
taxlaw-2850	99	40	at	at	ADP
taxlaw-2850	99	41	the	the	DET
taxlaw-2850	99	42	border	border	NOUN
taxlaw-2850	99	43	,	,	PUNCT
taxlaw-2850	99	44	and	and	CCONJ
taxlaw-2850	99	45	(	(	PUNCT
taxlaw-2850	99	46	in	in	ADP
taxlaw-2850	99	47	the	the	DET
taxlaw-2850	99	48	case	case	NOUN
taxlaw-2850	99	49	of	of	ADP
taxlaw-2850	99	50	exports	export	NOUN
taxlaw-2850	99	51	)	)	PUNCT
taxlaw-2850	99	52	the	the	DET
taxlaw-2850	99	53	refunded	refunded	ADJ
taxlaw-2850	99	54	amount	amount	NOUN
taxlaw-2850	99	55	in	in	ADP
taxlaw-2850	99	56	an	an	DET
taxlaw-2850	99	57	invoice	invoice	ADJ
taxlaw-2850	99	58	-	-	PUNCT
taxlaw-2850	99	59	credit	credit	NOUN
taxlaw-2850	99	60	vat	vat	NOUN
taxlaw-2850	99	61	is	be	AUX
taxlaw-2850	99	62	only	only	ADV
taxlaw-2850	99	63	the	the	DET
taxlaw-2850	99	64	amount	amount	NOUN
taxlaw-2850	99	65	that	that	PRON
taxlaw-2850	99	66	was	be	AUX
taxlaw-2850	99	67	levied	levy	VERB
taxlaw-2850	99	68	at	at	ADP
taxlaw-2850	99	69	previous	previous	ADJ
taxlaw-2850	99	70	stages	stage	NOUN
taxlaw-2850	99	71	,	,	PUNCT
taxlaw-2850	99	72	as	as	SCONJ
taxlaw-2850	99	73	shown	show	VERB
taxlaw-2850	99	74	on	on	ADP
taxlaw-2850	99	75	the	the	DET
taxlaw-2850	99	76	invoice	invoice	NOUN
taxlaw-2850	99	77	.	.	PUNCT
taxlaw-2850	100	1	by	by	ADP
taxlaw-2850	100	2	so	so	ADV
taxlaw-2850	100	3	limiting	limit	VERB
taxlaw-2850	100	4	border	border	NOUN
taxlaw-2850	100	5	adjustments	adjustment	NOUN
taxlaw-2850	100	6	,	,	PUNCT
taxlaw-2850	100	7	the	the	DET
taxlaw-2850	100	8	wto	wto	PROPN
taxlaw-2850	100	9	reduces	reduce	VERB
taxlaw-2850	100	10	opportunities	opportunity	NOUN
taxlaw-2850	100	11	for	for	SCONJ
taxlaw-2850	100	12	countries	country	NOUN
taxlaw-2850	100	13	to	to	PART
taxlaw-2850	100	14	subsidize	subsidize	VERB
taxlaw-2850	100	15	exports	export	NOUN
taxlaw-2850	100	16	or	or	CCONJ
taxlaw-2850	100	17	overtax	overtax	NOUN
taxlaw-2850	100	18	imports	import	NOUN
taxlaw-2850	100	19	.	.	PUNCT
taxlaw-2850	101	1	the	the	DET
taxlaw-2850	101	2	ryan	ryan	PROPN
taxlaw-2850	101	3	blueprint	blueprint	PROPN
taxlaw-2850	101	4	’s	’s	PART
taxlaw-2850	101	5	treatment	treatment	NOUN
taxlaw-2850	101	6	of	of	ADP
taxlaw-2850	101	7	purchases	purchase	NOUN
taxlaw-2850	101	8	(	(	PUNCT
taxlaw-2850	101	9	including	include	VERB
taxlaw-2850	101	10	capital	capital	NOUN
taxlaw-2850	101	11	and	and	CCONJ
taxlaw-2850	101	12	inventory	inventory	NOUN
taxlaw-2850	101	13	)	)	PUNCT
taxlaw-2850	101	14	and	and	CCONJ
taxlaw-2850	101	15	labor	labor	NOUN
taxlaw-2850	101	16	highlights	highlight	NOUN
taxlaw-2850	101	17	the	the	DET
taxlaw-2850	101	18	difference	difference	NOUN
taxlaw-2850	101	19	between	between	ADP
taxlaw-2850	101	20	a	a	DET
taxlaw-2850	101	21	tax	tax	NOUN
taxlaw-2850	101	22	on	on	ADP
taxlaw-2850	101	23	value	value	NOUN
taxlaw-2850	101	24	added	add	VERB
taxlaw-2850	101	25	and	and	CCONJ
taxlaw-2850	101	26	ryan	ryan	NOUN
taxlaw-2850	101	27	’s	’s	PART
taxlaw-2850	101	28	tax	tax	NOUN
taxlaw-2850	101	29	on	on	ADP
taxlaw-2850	101	30	an	an	DET
taxlaw-2850	101	31	income	income	NOUN
taxlaw-2850	101	32	base	base	NOUN
taxlaw-2850	101	33	.	.	PUNCT
taxlaw-2850	102	1	if	if	SCONJ
taxlaw-2850	102	2	the	the	DET
taxlaw-2850	102	3	factors	factor	NOUN
taxlaw-2850	102	4	of	of	ADP
taxlaw-2850	102	5	production	production	NOUN
taxlaw-2850	102	6	employed	employ	VERB
taxlaw-2850	102	7	at	at	ADP
taxlaw-2850	102	8	each	each	DET
taxlaw-2850	102	9	stage	stage	NOUN
taxlaw-2850	102	10	of	of	ADP
taxlaw-2850	102	11	production	production	NOUN
taxlaw-2850	102	12	and	and	CCONJ
taxlaw-2850	102	13	distribution	distribution	NOUN
taxlaw-2850	102	14	of	of	ADP
taxlaw-2850	102	15	goods	good	NOUN
taxlaw-2850	102	16	are	be	AUX
taxlaw-2850	102	17	totaled	total	VERB
taxlaw-2850	102	18	up	up	ADP
taxlaw-2850	102	19	,	,	PUNCT
taxlaw-2850	102	20	they	they	PRON
taxlaw-2850	102	21	should	should	AUX
taxlaw-2850	102	22	equal	equal	VERB
taxlaw-2850	102	23	18	18	NUM
taxlaw-2850	102	24	a	a	DET
taxlaw-2850	102	25	subtraction	subtraction	NOUN
taxlaw-2850	102	26	method	method	NOUN
taxlaw-2850	102	27	vat	vat	NOUN
taxlaw-2850	102	28	is	be	AUX
taxlaw-2850	102	29	a	a	DET
taxlaw-2850	102	30	cash	cash	NOUN
taxlaw-2850	102	31	-	-	PUNCT
taxlaw-2850	102	32	flow	flow	NOUN
taxlaw-2850	102	33	tax	tax	NOUN
taxlaw-2850	102	34	that	that	PRON
taxlaw-2850	102	35	includes	include	VERB
taxlaw-2850	102	36	all	all	DET
taxlaw-2850	102	37	sales	sale	NOUN
taxlaw-2850	102	38	but	but	CCONJ
taxlaw-2850	102	39	allows	allow	VERB
taxlaw-2850	102	40	a	a	DET
taxlaw-2850	102	41	deduction	deduction	NOUN
taxlaw-2850	102	42	for	for	ADP
taxlaw-2850	102	43	all	all	DET
taxlaw-2850	102	44	outlays	outlay	NOUN
taxlaw-2850	102	45	,	,	PUNCT
taxlaw-2850	102	46	except	except	SCONJ
taxlaw-2850	102	47	for	for	ADP
taxlaw-2850	102	48	interest	interest	NOUN
taxlaw-2850	102	49	and	and	CCONJ
taxlaw-2850	102	50	wages	wage	NOUN
taxlaw-2850	102	51	.	.	PUNCT
taxlaw-2850	103	1	in	in	ADP
taxlaw-2850	103	2	principle	principle	NOUN
taxlaw-2850	103	3	,	,	PUNCT
taxlaw-2850	103	4	it	it	PRON
taxlaw-2850	103	5	has	have	VERB
taxlaw-2850	103	6	the	the	DET
taxlaw-2850	103	7	same	same	ADJ
taxlaw-2850	103	8	tax	tax	NOUN
taxlaw-2850	103	9	base	base	NOUN
taxlaw-2850	103	10	as	as	ADP
taxlaw-2850	103	11	the	the	DET
taxlaw-2850	103	12	normal	normal	ADJ
taxlaw-2850	103	13	invoice	invoice	ADJ
taxlaw-2850	103	14	-	-	PUNCT
taxlaw-2850	103	15	credit	credit	NOUN
taxlaw-2850	103	16	vat	vat	NOUN
taxlaw-2850	103	17	,	,	PUNCT
taxlaw-2850	103	18	as	as	SCONJ
taxlaw-2850	103	19	adopted	adopt	VERB
taxlaw-2850	103	20	by	by	ADP
taxlaw-2850	103	21	most	most	ADJ
taxlaw-2850	103	22	countries	country	NOUN
taxlaw-2850	103	23	.	.	PUNCT
taxlaw-2850	104	1	in	in	ADP
taxlaw-2850	104	2	an	an	DET
taxlaw-2850	104	3	invoice	invoice	ADJ
taxlaw-2850	104	4	-	-	PUNCT
taxlaw-2850	104	5	credit	credit	NOUN
taxlaw-2850	104	6	vat	vat	NOUN
taxlaw-2850	104	7	,	,	PUNCT
taxlaw-2850	104	8	tax	tax	NOUN
taxlaw-2850	104	9	is	be	AUX
taxlaw-2850	104	10	paid	pay	VERB
taxlaw-2850	104	11	at	at	ADP
taxlaw-2850	104	12	each	each	DET
taxlaw-2850	104	13	stage	stage	NOUN
taxlaw-2850	104	14	of	of	ADP
taxlaw-2850	104	15	production	production	NOUN
taxlaw-2850	104	16	on	on	ADP
taxlaw-2850	104	17	the	the	DET
taxlaw-2850	104	18	sale	sale	NOUN
taxlaw-2850	104	19	price	price	NOUN
taxlaw-2850	104	20	of	of	ADP
taxlaw-2850	104	21	outputs	output	NOUN
taxlaw-2850	104	22	,	,	PUNCT
taxlaw-2850	104	23	with	with	ADP
taxlaw-2850	104	24	a	a	DET
taxlaw-2850	104	25	credit	credit	NOUN
taxlaw-2850	104	26	given	give	VERB
taxlaw-2850	104	27	for	for	ADP
taxlaw-2850	104	28	tax	tax	NOUN
taxlaw-2850	104	29	on	on	ADP
taxlaw-2850	104	30	inputs	input	NOUN
taxlaw-2850	104	31	.	.	PUNCT
taxlaw-2850	105	1	both	both	DET
taxlaw-2850	105	2	methods	method	NOUN
taxlaw-2850	105	3	can	can	AUX
taxlaw-2850	105	4	be	be	AUX
taxlaw-2850	105	5	origin	origin	NOUN
taxlaw-2850	105	6	or	or	CCONJ
taxlaw-2850	105	7	destination	destination	NOUN
taxlaw-2850	105	8	-	-	PUNCT
taxlaw-2850	105	9	based	base	VERB
taxlaw-2850	105	10	,	,	PUNCT
taxlaw-2850	105	11	but	but	CCONJ
taxlaw-2850	105	12	all	all	DET
taxlaw-2850	105	13	existing	exist	VERB
taxlaw-2850	105	14	vats	vat	NOUN
taxlaw-2850	105	15	are	be	AUX
taxlaw-2850	105	16	destination	destination	NOUN
taxlaw-2850	105	17	-	-	PUNCT
taxlaw-2850	105	18	based	base	VERB
taxlaw-2850	105	19	(	(	PUNCT
taxlaw-2850	105	20	imports	import	NOUN
taxlaw-2850	105	21	are	be	AUX
taxlaw-2850	105	22	taxed	tax	VERB
taxlaw-2850	105	23	and	and	CCONJ
taxlaw-2850	105	24	exports	export	NOUN
taxlaw-2850	105	25	are	be	AUX
taxlaw-2850	105	26	exempt	exempt	ADJ
taxlaw-2850	105	27	)	)	PUNCT
taxlaw-2850	105	28	.	.	PUNCT
taxlaw-2850	106	1	the	the	DET
taxlaw-2850	106	2	main	main	ADJ
taxlaw-2850	106	3	difference	difference	NOUN
taxlaw-2850	106	4	is	be	AUX
taxlaw-2850	106	5	administrability	administrability	NOUN
taxlaw-2850	106	6	:	:	PUNCT
taxlaw-2850	106	7	in	in	ADP
taxlaw-2850	106	8	an	an	DET
taxlaw-2850	106	9	invoicecredit	invoicecredit	NOUN
taxlaw-2850	106	10	vat	vat	NOUN
taxlaw-2850	106	11	,	,	PUNCT
taxlaw-2850	106	12	no	no	DET
taxlaw-2850	106	13	credit	credit	NOUN
taxlaw-2850	106	14	is	be	AUX
taxlaw-2850	106	15	given	give	VERB
taxlaw-2850	106	16	unless	unless	SCONJ
taxlaw-2850	106	17	tax	tax	NOUN
taxlaw-2850	106	18	was	be	AUX
taxlaw-2850	106	19	paid	pay	VERB
taxlaw-2850	106	20	on	on	ADP
taxlaw-2850	106	21	the	the	DET
taxlaw-2850	106	22	input	input	NOUN
taxlaw-2850	106	23	,	,	PUNCT
taxlaw-2850	106	24	as	as	SCONJ
taxlaw-2850	106	25	shown	show	VERB
taxlaw-2850	106	26	on	on	ADP
taxlaw-2850	106	27	an	an	DET
taxlaw-2850	106	28	invoice	invoice	NOUN
taxlaw-2850	106	29	.	.	PUNCT
taxlaw-2850	107	1	in	in	ADP
taxlaw-2850	107	2	a	a	DET
taxlaw-2850	107	3	subtraction	subtraction	NOUN
taxlaw-2850	107	4	method	method	NOUN
taxlaw-2850	107	5	vat	vat	NOUN
taxlaw-2850	107	6	,	,	PUNCT
taxlaw-2850	107	7	care	care	NOUN
taxlaw-2850	107	8	must	must	AUX
taxlaw-2850	107	9	be	be	AUX
taxlaw-2850	107	10	taken	take	VERB
taxlaw-2850	107	11	not	not	PART
taxlaw-2850	107	12	to	to	PART
taxlaw-2850	107	13	allow	allow	VERB
taxlaw-2850	107	14	a	a	DET
taxlaw-2850	107	15	deduction	deduction	NOUN
taxlaw-2850	107	16	unless	unless	SCONJ
taxlaw-2850	107	17	there	there	PRON
taxlaw-2850	107	18	is	be	VERB
taxlaw-2850	107	19	a	a	DET
taxlaw-2850	107	20	corresponding	correspond	VERB
taxlaw-2850	107	21	inclusion	inclusion	NOUN
taxlaw-2850	107	22	by	by	ADP
taxlaw-2850	107	23	the	the	DET
taxlaw-2850	107	24	provider	provider	NOUN
taxlaw-2850	107	25	of	of	ADP
taxlaw-2850	107	26	goods	good	NOUN
taxlaw-2850	107	27	,	,	PUNCT
taxlaw-2850	107	28	services	service	NOUN
taxlaw-2850	107	29	or	or	CCONJ
taxlaw-2850	107	30	intangibles	intangible	NOUN
taxlaw-2850	107	31	.	.	PUNCT
taxlaw-2850	108	1	this	this	DET
taxlaw-2850	108	2	difference	difference	NOUN
taxlaw-2850	108	3	explains	explain	VERB
taxlaw-2850	108	4	why	why	SCONJ
taxlaw-2850	108	5	no	no	DET
taxlaw-2850	108	6	country	country	NOUN
taxlaw-2850	108	7	has	have	AUX
taxlaw-2850	108	8	adopted	adopt	VERB
taxlaw-2850	108	9	a	a	DET
taxlaw-2850	108	10	subtraction	subtraction	NOUN
taxlaw-2850	108	11	method	method	NOUN
taxlaw-2850	108	12	vat	vat	NOUN
taxlaw-2850	108	13	.	.	PUNCT
taxlaw-2850	109	1	the	the	DET
taxlaw-2850	109	2	blueprint	blueprint	NOUN
taxlaw-2850	109	3	proposal	proposal	NOUN
taxlaw-2850	109	4	is	be	AUX
taxlaw-2850	109	5	based	base	VERB
taxlaw-2850	109	6	on	on	ADP
taxlaw-2850	109	7	a	a	DET
taxlaw-2850	109	8	subtraction	subtraction	NOUN
taxlaw-2850	109	9	method	method	NOUN
taxlaw-2850	109	10	vat	vat	NOUN
taxlaw-2850	109	11	,	,	PUNCT
taxlaw-2850	109	12	but	but	CCONJ
taxlaw-2850	109	13	with	with	ADP
taxlaw-2850	109	14	a	a	DET
taxlaw-2850	109	15	deduction	deduction	NOUN
taxlaw-2850	109	16	for	for	ADP
taxlaw-2850	109	17	wages	wage	NOUN
taxlaw-2850	109	18	.	.	PUNCT
taxlaw-2850	110	1	19	19	NUM
taxlaw-2850	110	2	for	for	ADP
taxlaw-2850	110	3	similar	similar	ADJ
taxlaw-2850	110	4	conclusions	conclusion	NOUN
taxlaw-2850	110	5	,	,	PUNCT
taxlaw-2850	110	6	see	see	VERB
taxlaw-2850	110	7	wolfgang	wolfgang	PROPN
taxlaw-2850	110	8	schön	schön	PROPN
taxlaw-2850	110	9	,	,	PUNCT
taxlaw-2850	110	10	destination	destination	NOUN
taxlaw-2850	110	11	-	-	PUNCT
taxlaw-2850	110	12	based	base	VERB
taxlaw-2850	110	13	income	income	NOUN
taxlaw-2850	110	14	taxation	taxation	NOUN
taxlaw-2850	110	15	and	and	CCONJ
taxlaw-2850	110	16	wto	wto	PROPN
taxlaw-2850	110	17	law	law	NOUN
taxlaw-2850	110	18	:	:	PUNCT
taxlaw-2850	110	19	a	a	DET
taxlaw-2850	110	20	note	note	NOUN
taxlaw-2850	110	21	(	(	PUNCT
taxlaw-2850	110	22	max	max	PROPN
taxlaw-2850	110	23	planck	planck	PROPN
taxlaw-2850	110	24	inst	inst	PROPN
taxlaw-2850	110	25	.	.	PUNCT
taxlaw-2850	111	1	for	for	ADP
taxlaw-2850	111	2	tax	tax	NOUN
taxlaw-2850	111	3	law	law	NOUN
taxlaw-2850	111	4	and	and	CCONJ
taxlaw-2850	111	5	pub	pub	NOUN
taxlaw-2850	111	6	.	.	PUNCT
taxlaw-2850	112	1	fin	fin	NOUN
taxlaw-2850	112	2	.	.	PUNCT
taxlaw-2850	112	3	,	,	PUNCT
taxlaw-2850	112	4	working	work	VERB
taxlaw-2850	112	5	paper	paper	NOUN
taxlaw-2850	112	6	no	no	INTJ
taxlaw-2850	112	7	.	.	PROPN
taxlaw-2850	112	8	03	03	NUM
taxlaw-2850	112	9	,	,	PUNCT
taxlaw-2850	112	10	2016	2016	NUM
taxlaw-2850	112	11	)	)	PUNCT
taxlaw-2850	112	12	,	,	PUNCT
taxlaw-2850	112	13	http://ssrn.com/abstract=2727628	http://ssrn.com/abstract=2727628	X
taxlaw-2850	113	1	[	[	X
taxlaw-2850	113	2	perma.cc/t5m3-tndf	perma.cc/t5m3-tndf	PROPN
taxlaw-2850	113	3	]	]	PUNCT
taxlaw-2850	113	4	;	;	PUNCT
taxlaw-2850	113	5	wei	wei	PROPN
taxlaw-2850	113	6	cui	cui	PROPN
taxlaw-2850	113	7	,	,	PUNCT
taxlaw-2850	113	8	destination	destination	NOUN
taxlaw-2850	113	9	-	-	PUNCT
taxlaw-2850	113	10	based	base	VERB
taxlaw-2850	113	11	cash	cash	NOUN
taxlaw-2850	113	12	-	-	PUNCT
taxlaw-2850	113	13	flow	flow	NOUN
taxlaw-2850	113	14	taxation	taxation	NOUN
taxlaw-2850	113	15	:	:	PUNCT
taxlaw-2850	113	16	a	a	DET
taxlaw-2850	113	17	critical	critical	ADJ
taxlaw-2850	113	18	appraisal	appraisal	NOUN
taxlaw-2850	113	19	(	(	PUNCT
taxlaw-2850	113	20	sept	sept	PROPN
taxlaw-2850	113	21	.	.	PROPN
taxlaw-2850	113	22	30	30	NUM
taxlaw-2850	113	23	,	,	PUNCT
taxlaw-2850	113	24	2015	2015	NUM
taxlaw-2850	113	25	)	)	PUNCT
taxlaw-2850	113	26	(	(	PUNCT
taxlaw-2850	113	27	unpublished	unpublished	ADJ
taxlaw-2850	113	28	manuscript	manuscript	NOUN
taxlaw-2850	113	29	)	)	PUNCT
taxlaw-2850	113	30	,	,	PUNCT
taxlaw-2850	113	31	http://ssrn.com/abstract=2614780	http://ssrn.com/abstract=2614780	PROPN
taxlaw-2850	114	1	[	[	X
taxlaw-2850	114	2	perma.cc/j6gw-qnmq	perma.cc/j6gw-qnmq	X
taxlaw-2850	114	3	]	]	PUNCT
taxlaw-2850	114	4	;	;	PUNCT
taxlaw-2850	114	5	wei	wei	PROPN
taxlaw-2850	114	6	cui	cui	PROPN
taxlaw-2850	114	7	,	,	PUNCT
taxlaw-2850	114	8	destination	destination	NOUN
taxlaw-2850	114	9	-	-	PUNCT
taxlaw-2850	114	10	based	base	VERB
taxlaw-2850	114	11	taxation	taxation	NOUN
taxlaw-2850	114	12	in	in	ADP
taxlaw-2850	114	13	the	the	DET
taxlaw-2850	114	14	house	house	PROPN
taxlaw-2850	114	15	republican	republican	PROPN
taxlaw-2850	114	16	blueprint	blueprint	PROPN
taxlaw-2850	114	17	,	,	PUNCT
taxlaw-2850	114	18	173	173	NUM
taxlaw-2850	114	19	tax	tax	NOUN
taxlaw-2850	114	20	notes	note	NOUN
taxlaw-2850	114	21	today	today	NOUN
taxlaw-2850	114	22	7	7	NUM
taxlaw-2850	114	23	(	(	PUNCT
taxlaw-2850	114	24	2016	2016	NUM
taxlaw-2850	114	25	)	)	PUNCT
taxlaw-2850	114	26	;	;	PUNCT
taxlaw-2850	114	27	lee	lee	PROPN
taxlaw-2850	114	28	a.	a.	PROPN
taxlaw-2850	114	29	sheppard	sheppard	PROPN
taxlaw-2850	114	30	,	,	PUNCT
taxlaw-2850	114	31	news	news	NOUN
taxlaw-2850	114	32	analysis	analysis	NOUN
taxlaw-2850	114	33	:	:	PUNCT
taxlaw-2850	114	34	freedom	freedom	NOUN
taxlaw-2850	114	35	fries	fry	NOUN
taxlaw-2850	114	36	:	:	PUNCT
taxlaw-2850	114	37	the	the	DET
taxlaw-2850	114	38	house	house	PROPN
taxlaw-2850	114	39	republicans	republicans	PROPN
taxlaw-2850	114	40	’	’	PART
taxlaw-2850	114	41	cash	cash	NOUN
taxlaw-2850	114	42	flow	flow	NOUN
taxlaw-2850	114	43	tax	tax	NOUN
taxlaw-2850	114	44	(	(	PUNCT
taxlaw-2850	114	45	section	section	NOUN
taxlaw-2850	114	46	954	954	NUM
taxlaw-2850	114	47	–	–	PUNCT
taxlaw-2850	114	48	foreign	foreign	ADJ
taxlaw-2850	114	49	base	base	NOUN
taxlaw-2850	114	50	company	company	NOUN
taxlaw-2850	114	51	income	income	NOUN
taxlaw-2850	114	52	)	)	PUNCT
taxlaw-2850	114	53	,	,	PUNCT
taxlaw-2850	114	54	157	157	NUM
taxlaw-2850	114	55	tax	tax	NOUN
taxlaw-2850	114	56	notes	note	NOUN
taxlaw-2850	114	57	today	today	NOUN
taxlaw-2850	114	58	1	1	NUM
taxlaw-2850	114	59	(	(	PUNCT
taxlaw-2850	114	60	2016	2016	NUM
taxlaw-2850	114	61	)	)	PUNCT
taxlaw-2850	114	62	.	.	PUNCT
taxlaw-2850	115	1	238	238	NUM
taxlaw-2850	115	2	columbia	columbia	PROPN
taxlaw-2850	115	3	journal	journal	PROPN
taxlaw-2850	115	4	of	of	ADP
taxlaw-2850	115	5	tax	tax	NOUN
taxlaw-2850	115	6	law	law	NOUN
taxlaw-2850	116	1	[	[	X
taxlaw-2850	116	2	vol.8:229	vol.8:229	X
taxlaw-2850	116	3	the	the	DET
taxlaw-2850	116	4	retail	retail	ADJ
taxlaw-2850	116	5	sales	sale	NOUN
taxlaw-2850	116	6	price	price	NOUN
taxlaw-2850	116	7	of	of	ADP
taxlaw-2850	116	8	the	the	DET
taxlaw-2850	116	9	goods	good	NOUN
taxlaw-2850	116	10	.	.	PUNCT
taxlaw-2850	117	1	a	a	DET
taxlaw-2850	117	2	traditional	traditional	ADJ
taxlaw-2850	117	3	vat	vat	NOUN
taxlaw-2850	117	4	is	be	AUX
taxlaw-2850	117	5	imposed	impose	VERB
taxlaw-2850	117	6	mainly	mainly	ADV
taxlaw-2850	117	7	on	on	ADP
taxlaw-2850	117	8	two	two	NUM
taxlaw-2850	117	9	factors	factor	NOUN
taxlaw-2850	117	10	of	of	ADP
taxlaw-2850	117	11	production	production	NOUN
taxlaw-2850	117	12	,	,	PUNCT
taxlaw-2850	117	13	labor	labor	NOUN
taxlaw-2850	117	14	(	(	PUNCT
taxlaw-2850	117	15	about	about	ADP
taxlaw-2850	117	16	2/3	2/3	NUM
taxlaw-2850	117	17	of	of	ADP
taxlaw-2850	117	18	base	base	NOUN
taxlaw-2850	117	19	)	)	PUNCT
taxlaw-2850	117	20	and	and	CCONJ
taxlaw-2850	117	21	income	income	NOUN
taxlaw-2850	117	22	from	from	ADP
taxlaw-2850	117	23	capital	capital	NOUN
taxlaw-2850	117	24	or	or	CCONJ
taxlaw-2850	117	25	rents	rent	NOUN
taxlaw-2850	117	26	(	(	PUNCT
taxlaw-2850	117	27	extra	extra	ADJ
taxlaw-2850	117	28	profits	profit	NOUN
taxlaw-2850	117	29	above	above	ADP
taxlaw-2850	117	30	the	the	DET
taxlaw-2850	117	31	normal	normal	ADJ
taxlaw-2850	117	32	return	return	NOUN
taxlaw-2850	117	33	to	to	ADP
taxlaw-2850	117	34	capital	capital	NOUN
taxlaw-2850	117	35	)	)	PUNCT
taxlaw-2850	117	36	.	.	PUNCT
taxlaw-2850	118	1	under	under	ADP
taxlaw-2850	118	2	a	a	DET
taxlaw-2850	118	3	sales	sale	NOUN
taxlaw-2850	118	4	-	-	PUNCT
taxlaw-2850	118	5	subtraction	subtraction	NOUN
taxlaw-2850	118	6	method	method	NOUN
taxlaw-2850	118	7	vat	vat	NOUN
taxlaw-2850	118	8	,	,	PUNCT
taxlaw-2850	118	9	taxes	taxis	NOUN
taxlaw-2850	118	10	are	be	AUX
taxlaw-2850	118	11	collected	collect	VERB
taxlaw-2850	118	12	and	and	CCONJ
taxlaw-2850	118	13	remitted	remit	VERB
taxlaw-2850	118	14	to	to	ADP
taxlaw-2850	118	15	the	the	DET
taxlaw-2850	118	16	government	government	NOUN
taxlaw-2850	118	17	by	by	ADP
taxlaw-2850	118	18	business	business	NOUN
taxlaw-2850	118	19	at	at	ADP
taxlaw-2850	118	20	each	each	DET
taxlaw-2850	118	21	stage	stage	NOUN
taxlaw-2850	118	22	of	of	ADP
taxlaw-2850	118	23	production	production	NOUN
taxlaw-2850	118	24	and	and	CCONJ
taxlaw-2850	118	25	distribution	distribution	NOUN
taxlaw-2850	118	26	.	.	PUNCT
taxlaw-2850	119	1	the	the	DET
taxlaw-2850	119	2	resulting	result	VERB
taxlaw-2850	119	3	tax	tax	NOUN
taxlaw-2850	119	4	should	should	AUX
taxlaw-2850	119	5	be	be	AUX
taxlaw-2850	119	6	equal	equal	ADJ
taxlaw-2850	119	7	to	to	ADP
taxlaw-2850	119	8	the	the	DET
taxlaw-2850	119	9	tax	tax	NOUN
taxlaw-2850	119	10	imposed	impose	VERB
taxlaw-2850	119	11	on	on	ADP
taxlaw-2850	119	12	the	the	DET
taxlaw-2850	119	13	retail	retail	ADJ
taxlaw-2850	119	14	price	price	NOUN
taxlaw-2850	119	15	of	of	ADP
taxlaw-2850	119	16	taxable	taxable	ADJ
taxlaw-2850	119	17	goods	good	NOUN
taxlaw-2850	119	18	under	under	ADP
taxlaw-2850	119	19	a	a	DET
taxlaw-2850	119	20	single	single	ADJ
taxlaw-2850	119	21	-	-	PUNCT
taxlaw-2850	119	22	stage	stage	NOUN
taxlaw-2850	119	23	retail	retail	ADJ
taxlaw-2850	119	24	sales	sale	NOUN
taxlaw-2850	119	25	tax	tax	NOUN
taxlaw-2850	119	26	.	.	PUNCT
taxlaw-2850	120	1	purchases	purchase	NOUN
taxlaw-2850	120	2	taxed	tax	VERB
taxlaw-2850	120	3	at	at	ADP
taxlaw-2850	120	4	a	a	DET
taxlaw-2850	120	5	prior	prior	ADJ
taxlaw-2850	120	6	stage	stage	NOUN
taxlaw-2850	120	7	of	of	ADP
taxlaw-2850	120	8	production	production	NOUN
taxlaw-2850	120	9	or	or	CCONJ
taxlaw-2850	120	10	distribution	distribution	NOUN
taxlaw-2850	120	11	are	be	AUX
taxlaw-2850	120	12	deductible	deductible	ADJ
taxlaw-2850	120	13	,	,	PUNCT
taxlaw-2850	120	14	so	so	SCONJ
taxlaw-2850	120	15	that	that	SCONJ
taxlaw-2850	120	16	this	this	DET
taxlaw-2850	120	17	value	value	NOUN
taxlaw-2850	120	18	is	be	AUX
taxlaw-2850	120	19	not	not	PART
taxlaw-2850	120	20	taxed	tax	VERB
taxlaw-2850	120	21	again	again	ADV
taxlaw-2850	120	22	.	.	PUNCT
taxlaw-2850	121	1	under	under	ADP
taxlaw-2850	121	2	that	that	DET
taxlaw-2850	121	3	method	method	NOUN
taxlaw-2850	121	4	of	of	ADP
taxlaw-2850	121	5	calculating	calculate	VERB
taxlaw-2850	121	6	vat	vat	NOUN
taxlaw-2850	121	7	,	,	PUNCT
taxlaw-2850	121	8	the	the	DET
taxlaw-2850	121	9	cost	cost	NOUN
taxlaw-2850	121	10	of	of	ADP
taxlaw-2850	121	11	labor	labor	NOUN
taxlaw-2850	121	12	is	be	AUX
taxlaw-2850	121	13	not	not	PART
taxlaw-2850	121	14	deductible	deductible	ADJ
taxlaw-2850	121	15	so	so	SCONJ
taxlaw-2850	121	16	that	that	SCONJ
taxlaw-2850	121	17	this	this	DET
taxlaw-2850	121	18	factor	factor	NOUN
taxlaw-2850	121	19	of	of	ADP
taxlaw-2850	121	20	production	production	NOUN
taxlaw-2850	121	21	can	can	AUX
taxlaw-2850	121	22	be	be	AUX
taxlaw-2850	121	23	included	include	VERB
taxlaw-2850	121	24	in	in	ADP
taxlaw-2850	121	25	the	the	DET
taxlaw-2850	121	26	tax	tax	NOUN
taxlaw-2850	121	27	base	base	NOUN
taxlaw-2850	121	28	.	.	PUNCT
taxlaw-2850	122	1	in	in	ADP
taxlaw-2850	122	2	contrast	contrast	NOUN
taxlaw-2850	122	3	,	,	PUNCT
taxlaw-2850	122	4	under	under	ADP
taxlaw-2850	122	5	the	the	DET
taxlaw-2850	122	6	ryan	ryan	PROPN
taxlaw-2850	122	7	blueprint	blueprint	PROPN
taxlaw-2850	122	8	tax	tax	NOUN
taxlaw-2850	122	9	,	,	PUNCT
taxlaw-2850	122	10	a	a	DET
taxlaw-2850	122	11	business	business	NOUN
taxlaw-2850	122	12	can	can	AUX
taxlaw-2850	122	13	take	take	VERB
taxlaw-2850	122	14	an	an	DET
taxlaw-2850	122	15	immediate	immediate	ADJ
taxlaw-2850	122	16	deduction	deduction	NOUN
taxlaw-2850	122	17	for	for	ADP
taxlaw-2850	122	18	its	its	PRON
taxlaw-2850	122	19	wage	wage	NOUN
taxlaw-2850	122	20	expense	expense	NOUN
taxlaw-2850	122	21	,	,	PUNCT
taxlaw-2850	122	22	leaving	leave	VERB
taxlaw-2850	122	23	that	that	DET
taxlaw-2850	122	24	factor	factor	NOUN
taxlaw-2850	122	25	of	of	ADP
taxlaw-2850	122	26	production	production	NOUN
taxlaw-2850	122	27	out	out	ADP
taxlaw-2850	122	28	of	of	ADP
taxlaw-2850	122	29	the	the	DET
taxlaw-2850	122	30	tax	tax	NOUN
taxlaw-2850	122	31	base	base	NOUN
taxlaw-2850	122	32	.	.	PUNCT
taxlaw-2850	123	1	workers	worker	NOUN
taxlaw-2850	123	2	bear	bear	VERB
taxlaw-2850	123	3	tax	tax	NOUN
taxlaw-2850	123	4	at	at	ADP
taxlaw-2850	123	5	multiple	multiple	ADJ
taxlaw-2850	123	6	rates	rate	NOUN
taxlaw-2850	123	7	on	on	ADP
taxlaw-2850	123	8	that	that	DET
taxlaw-2850	123	9	labor	labor	NOUN
taxlaw-2850	123	10	income	income	NOUN
taxlaw-2850	123	11	under	under	ADP
taxlaw-2850	123	12	the	the	DET
taxlaw-2850	123	13	individual	individual	ADJ
taxlaw-2850	123	14	income	income	NOUN
taxlaw-2850	123	15	tax	tax	NOUN
taxlaw-2850	123	16	.	.	PUNCT
taxlaw-2850	124	1	even	even	ADV
taxlaw-2850	124	2	if	if	SCONJ
taxlaw-2850	124	3	the	the	DET
taxlaw-2850	124	4	tax	tax	NOUN
taxlaw-2850	124	5	paid	pay	VERB
taxlaw-2850	124	6	by	by	ADP
taxlaw-2850	124	7	the	the	DET
taxlaw-2850	124	8	workers	worker	NOUN
taxlaw-2850	124	9	may	may	AUX
taxlaw-2850	124	10	be	be	AUX
taxlaw-2850	124	11	viewed	view	VERB
taxlaw-2850	124	12	as	as	ADP
taxlaw-2850	124	13	a	a	DET
taxlaw-2850	124	14	surrogate	surrogate	NOUN
taxlaw-2850	124	15	for	for	ADP
taxlaw-2850	124	16	a	a	DET
taxlaw-2850	124	17	business	business	NOUN
taxlaw-2850	124	18	’s	’s	PART
taxlaw-2850	124	19	tax	tax	NOUN
taxlaw-2850	124	20	on	on	ADP
taxlaw-2850	124	21	labor	labor	NOUN
taxlaw-2850	124	22	,	,	PUNCT
taxlaw-2850	124	23	that	that	SCONJ
taxlaw-2850	124	24	surrogate	surrogate	ADJ
taxlaw-2850	124	25	tax	tax	NOUN
taxlaw-2850	124	26	can	can	AUX
taxlaw-2850	124	27	not	not	PART
taxlaw-2850	124	28	be	be	AUX
taxlaw-2850	124	29	accurately	accurately	ADV
taxlaw-2850	124	30	measured	measure	VERB
taxlaw-2850	124	31	and	and	CCONJ
taxlaw-2850	124	32	that	that	SCONJ
taxlaw-2850	124	33	tax	tax	NOUN
taxlaw-2850	124	34	cost	cost	NOUN
taxlaw-2850	124	35	does	do	AUX
taxlaw-2850	124	36	not	not	PART
taxlaw-2850	124	37	enter	enter	VERB
taxlaw-2850	124	38	the	the	DET
taxlaw-2850	124	39	taxinclusive	taxinclusive	ADJ
taxlaw-2850	124	40	prices	price	NOUN
taxlaw-2850	124	41	of	of	ADP
taxlaw-2850	124	42	the	the	DET
taxlaw-2850	124	43	business	business	NOUN
taxlaw-2850	124	44	’s	’s	PART
taxlaw-2850	124	45	outputs	output	NOUN
taxlaw-2850	124	46	.	.	PUNCT
taxlaw-2850	125	1	giving	give	VERB
taxlaw-2850	125	2	a	a	DET
taxlaw-2850	125	3	full	full	ADJ
taxlaw-2850	125	4	deduction	deduction	NOUN
taxlaw-2850	125	5	for	for	ADP
taxlaw-2850	125	6	labor	labor	NOUN
taxlaw-2850	125	7	costs	cost	NOUN
taxlaw-2850	125	8	effectively	effectively	ADV
taxlaw-2850	125	9	subsidizes	subsidize	VERB
taxlaw-2850	125	10	exports	export	NOUN
taxlaw-2850	125	11	and	and	CCONJ
taxlaw-2850	125	12	overtaxes	overtaxe	NOUN
taxlaw-2850	125	13	imports	import	NOUN
taxlaw-2850	125	14	.	.	PUNCT
taxlaw-2850	126	1	for	for	ADP
taxlaw-2850	126	2	example	example	NOUN
taxlaw-2850	126	3	:	:	PUNCT
taxlaw-2850	126	4	assume	assume	VERB
taxlaw-2850	126	5	that	that	SCONJ
taxlaw-2850	126	6	a	a	DET
taxlaw-2850	126	7	domestic	domestic	ADJ
taxlaw-2850	126	8	grape	grape	NOUN
taxlaw-2850	126	9	grower	grower	NOUN
taxlaw-2850	126	10	has	have	VERB
taxlaw-2850	126	11	no	no	DET
taxlaw-2850	126	12	business	business	NOUN
taxlaw-2850	126	13	inputs	input	NOUN
taxlaw-2850	126	14	.	.	PUNCT
taxlaw-2850	127	1	he	he	PRON
taxlaw-2850	127	2	has	have	VERB
taxlaw-2850	127	3	labor	labor	NOUN
taxlaw-2850	127	4	costs	cost	NOUN
taxlaw-2850	127	5	of	of	ADP
taxlaw-2850	127	6	30	30	NUM
taxlaw-2850	127	7	and	and	CCONJ
taxlaw-2850	127	8	profit	profit	NOUN
taxlaw-2850	127	9	of	of	ADP
taxlaw-2850	127	10	10	10	NUM
taxlaw-2850	127	11	.	.	PUNCT
taxlaw-2850	128	1	he	he	PRON
taxlaw-2850	128	2	sells	sell	VERB
taxlaw-2850	128	3	the	the	DET
taxlaw-2850	128	4	grapes	grape	NOUN
taxlaw-2850	128	5	to	to	ADP
taxlaw-2850	128	6	a	a	DET
taxlaw-2850	128	7	wine	wine	NOUN
taxlaw-2850	128	8	producer	producer	NOUN
taxlaw-2850	128	9	for	for	ADP
taxlaw-2850	128	10	30	30	NUM
taxlaw-2850	128	11	+	+	SYM
taxlaw-2850	128	12	10	10	NUM
taxlaw-2850	128	13	=	=	SYM
taxlaw-2850	128	14	40	40	NUM
taxlaw-2850	128	15	.	.	PUNCT
taxlaw-2850	129	1	since	since	SCONJ
taxlaw-2850	129	2	labor	labor	NOUN
taxlaw-2850	129	3	is	be	AUX
taxlaw-2850	129	4	deductible	deductible	ADJ
taxlaw-2850	129	5	,	,	PUNCT
taxlaw-2850	129	6	the	the	DET
taxlaw-2850	129	7	grape	grape	NOUN
taxlaw-2850	129	8	grower	grower	NOUN
taxlaw-2850	129	9	pays	pay	VERB
taxlaw-2850	129	10	tax	tax	NOUN
taxlaw-2850	129	11	only	only	ADV
taxlaw-2850	129	12	on	on	ADP
taxlaw-2850	129	13	his	his	PRON
taxlaw-2850	129	14	profit	profit	NOUN
taxlaw-2850	129	15	.	.	PUNCT
taxlaw-2850	130	1	the	the	DET
taxlaw-2850	130	2	tax	tax	NOUN
taxlaw-2850	130	3	is	be	AUX
taxlaw-2850	130	4	10	10	NUM
taxlaw-2850	130	5	x	x	SYM
taxlaw-2850	130	6	20	20	NUM
taxlaw-2850	130	7	%	%	NOUN
taxlaw-2850	130	8	=	=	SYM
taxlaw-2850	130	9	2	2	NUM
taxlaw-2850	130	10	,	,	PUNCT
taxlaw-2850	130	11	so	so	ADV
taxlaw-2850	130	12	the	the	DET
taxlaw-2850	130	13	tax	tax	NOUN
taxlaw-2850	130	14	inclusive	inclusive	ADJ
taxlaw-2850	130	15	price	price	NOUN
taxlaw-2850	130	16	is	be	AUX
taxlaw-2850	130	17	40	40	NUM
taxlaw-2850	130	18	+	+	CCONJ
taxlaw-2850	130	19	2	2	NUM
taxlaw-2850	130	20	=	=	SYM
taxlaw-2850	130	21	42.20	42.20	NUM
taxlaw-2850	130	22	the	the	DET
taxlaw-2850	130	23	wine	wine	NOUN
taxlaw-2850	130	24	producer	producer	NOUN
taxlaw-2850	130	25	buys	buy	VERB
taxlaw-2850	130	26	the	the	DET
taxlaw-2850	130	27	grapes	grape	NOUN
taxlaw-2850	130	28	for	for	ADP
taxlaw-2850	130	29	42	42	NUM
taxlaw-2850	130	30	.	.	PUNCT
taxlaw-2850	131	1	she	she	PRON
taxlaw-2850	131	2	has	have	VERB
taxlaw-2850	131	3	labor	labor	NOUN
taxlaw-2850	131	4	costs	cost	NOUN
taxlaw-2850	131	5	of	of	ADP
taxlaw-2850	131	6	45	45	NUM
taxlaw-2850	131	7	and	and	CCONJ
taxlaw-2850	131	8	profit	profit	NOUN
taxlaw-2850	131	9	of	of	ADP
taxlaw-2850	131	10	15	15	NUM
taxlaw-2850	131	11	.	.	PUNCT
taxlaw-2850	132	1	she	she	PRON
taxlaw-2850	132	2	sells	sell	VERB
taxlaw-2850	132	3	the	the	DET
taxlaw-2850	132	4	wine	wine	NOUN
taxlaw-2850	132	5	to	to	ADP
taxlaw-2850	132	6	a	a	DET
taxlaw-2850	132	7	domestic	domestic	ADJ
taxlaw-2850	132	8	consumer	consumer	NOUN
taxlaw-2850	132	9	for	for	ADP
taxlaw-2850	132	10	42	42	NUM
taxlaw-2850	132	11	+	+	SYM
taxlaw-2850	132	12	45	45	NUM
taxlaw-2850	132	13	+	+	NUM
taxlaw-2850	132	14	15	15	NUM
taxlaw-2850	132	15	=	=	SYM
taxlaw-2850	132	16	102	102	NUM
taxlaw-2850	132	17	,	,	PUNCT
taxlaw-2850	132	18	and	and	CCONJ
taxlaw-2850	132	19	pays	pay	VERB
taxlaw-2850	132	20	tax	tax	NOUN
taxlaw-2850	132	21	only	only	ADV
taxlaw-2850	132	22	on	on	ADP
taxlaw-2850	132	23	the	the	DET
taxlaw-2850	132	24	profits	profit	NOUN
taxlaw-2850	132	25	of	of	ADP
taxlaw-2850	132	26	15	15	NUM
taxlaw-2850	132	27	since	since	SCONJ
taxlaw-2850	132	28	the	the	DET
taxlaw-2850	132	29	other	other	ADJ
taxlaw-2850	132	30	elements	element	NOUN
taxlaw-2850	132	31	are	be	AUX
taxlaw-2850	132	32	deductible	deductible	ADJ
taxlaw-2850	132	33	.	.	PUNCT
taxlaw-2850	133	1	total	total	ADJ
taxlaw-2850	133	2	tax	tax	NOUN
taxlaw-2850	133	3	paid	pay	VERB
taxlaw-2850	133	4	by	by	ADP
taxlaw-2850	133	5	the	the	DET
taxlaw-2850	133	6	wine	wine	NOUN
taxlaw-2850	133	7	producer	producer	NOUN
taxlaw-2850	133	8	is	be	AUX
taxlaw-2850	133	9	15	15	NUM
taxlaw-2850	133	10	x	x	SYM
taxlaw-2850	133	11	20	20	NUM
taxlaw-2850	133	12	%	%	NOUN
taxlaw-2850	133	13	=	=	SYM
taxlaw-2850	133	14	3	3	NUM
taxlaw-2850	133	15	,	,	PUNCT
taxlaw-2850	133	16	and	and	CCONJ
taxlaw-2850	133	17	the	the	DET
taxlaw-2850	133	18	tax	tax	NOUN
taxlaw-2850	133	19	inclusive	inclusive	ADJ
taxlaw-2850	133	20	price	price	NOUN
taxlaw-2850	133	21	to	to	ADP
taxlaw-2850	133	22	the	the	DET
taxlaw-2850	133	23	consumer	consumer	NOUN
taxlaw-2850	133	24	is	be	AUX
taxlaw-2850	133	25	102	102	NUM
taxlaw-2850	133	26	+	+	NUM
taxlaw-2850	133	27	3	3	NUM
taxlaw-2850	133	28	=	=	SYM
taxlaw-2850	133	29	105	105	NUM
taxlaw-2850	133	30	.	.	PUNCT
taxlaw-2850	134	1	if	if	SCONJ
taxlaw-2850	134	2	the	the	DET
taxlaw-2850	134	3	wine	wine	NOUN
taxlaw-2850	134	4	producer	producer	NOUN
taxlaw-2850	134	5	instead	instead	ADV
taxlaw-2850	134	6	exports	export	VERB
taxlaw-2850	134	7	the	the	DET
taxlaw-2850	134	8	wine	wine	NOUN
taxlaw-2850	134	9	by	by	ADP
taxlaw-2850	134	10	selling	sell	VERB
taxlaw-2850	134	11	it	it	PRON
taxlaw-2850	134	12	to	to	ADP
taxlaw-2850	134	13	a	a	DET
taxlaw-2850	134	14	foreign	foreign	ADJ
taxlaw-2850	134	15	customer	customer	NOUN
taxlaw-2850	134	16	,	,	PUNCT
taxlaw-2850	134	17	she	she	PRON
taxlaw-2850	134	18	has	have	VERB
taxlaw-2850	134	19	100	100	NUM
taxlaw-2850	134	20	in	in	ADP
taxlaw-2850	134	21	exempt	exempt	ADJ
taxlaw-2850	134	22	income	income	NOUN
taxlaw-2850	134	23	,	,	PUNCT
taxlaw-2850	134	24	or	or	CCONJ
taxlaw-2850	134	25	zero	zero	NUM
taxlaw-2850	134	26	income	income	NOUN
taxlaw-2850	134	27	(	(	PUNCT
taxlaw-2850	134	28	assuming	assume	VERB
taxlaw-2850	134	29	no	no	DET
taxlaw-2850	134	30	other	other	ADJ
taxlaw-2850	134	31	income	income	NOUN
taxlaw-2850	134	32	)	)	PUNCT
taxlaw-2850	134	33	.	.	PUNCT
taxlaw-2850	135	1	she	she	PRON
taxlaw-2850	135	2	also	also	ADV
taxlaw-2850	135	3	has	have	VERB
taxlaw-2850	135	4	40	40	NUM
taxlaw-2850	135	5	+	+	SYM
taxlaw-2850	135	6	45	45	NUM
taxlaw-2850	135	7	=	=	SYM
taxlaw-2850	135	8	85	85	NUM
taxlaw-2850	135	9	in	in	ADP
taxlaw-2850	135	10	deductible	deductible	ADJ
taxlaw-2850	135	11	costs	cost	NOUN
taxlaw-2850	135	12	,	,	PUNCT
taxlaw-2850	135	13	so	so	SCONJ
taxlaw-2850	135	14	in	in	ADP
taxlaw-2850	135	15	principle	principle	NOUN
taxlaw-2850	135	16	she	she	PRON
taxlaw-2850	135	17	should	should	AUX
taxlaw-2850	135	18	get	get	VERB
taxlaw-2850	135	19	a	a	DET
taxlaw-2850	135	20	check	check	NOUN
taxlaw-2850	135	21	from	from	ADP
taxlaw-2850	135	22	the	the	DET
taxlaw-2850	135	23	treasury	treasury	NOUN
taxlaw-2850	135	24	of	of	ADP
taxlaw-2850	135	25	85	85	NUM
taxlaw-2850	135	26	x	x	SYM
taxlaw-2850	135	27	20	20	NUM
taxlaw-2850	135	28	%	%	NOUN
taxlaw-2850	135	29	=	=	SYM
taxlaw-2850	135	30	17.21	17.21	NUM
taxlaw-2850	135	31	the	the	DET
taxlaw-2850	135	32	foreign	foreign	ADJ
taxlaw-2850	135	33	customer	customer	NOUN
taxlaw-2850	135	34	,	,	PUNCT
taxlaw-2850	135	35	assuming	assume	VERB
taxlaw-2850	135	36	that	that	SCONJ
taxlaw-2850	135	37	his	his	PRON
taxlaw-2850	135	38	country	country	NOUN
taxlaw-2850	135	39	also	also	ADV
taxlaw-2850	135	40	charges	charge	VERB
taxlaw-2850	135	41	20	20	NUM
taxlaw-2850	135	42	%	%	NOUN
taxlaw-2850	135	43	vat	vat	NOUN
taxlaw-2850	135	44	on	on	ADP
taxlaw-2850	135	45	imports	import	NOUN
taxlaw-2850	135	46	,	,	PUNCT
taxlaw-2850	135	47	will	will	AUX
taxlaw-2850	135	48	pay	pay	VERB
taxlaw-2850	135	49	100	100	NUM
taxlaw-2850	135	50	plus	plus	CCONJ
taxlaw-2850	135	51	vat	vat	NOUN
taxlaw-2850	135	52	of	of	ADP
taxlaw-2850	135	53	100	100	NUM
taxlaw-2850	135	54	x	x	SYM
taxlaw-2850	135	55	20	20	NUM
taxlaw-2850	135	56	%	%	NOUN
taxlaw-2850	135	57	=	=	SYM
taxlaw-2850	135	58	20	20	NUM
taxlaw-2850	135	59	,	,	PUNCT
taxlaw-2850	135	60	and	and	CCONJ
taxlaw-2850	135	61	the	the	DET
taxlaw-2850	135	62	tax	tax	NOUN
taxlaw-2850	135	63	inclusive	inclusive	ADJ
taxlaw-2850	135	64	price	price	NOUN
taxlaw-2850	135	65	will	will	AUX
taxlaw-2850	135	66	be	be	AUX
taxlaw-2850	135	67	120	120	NUM
taxlaw-2850	135	68	.	.	PUNCT
taxlaw-2850	136	1	note	note	VERB
taxlaw-2850	136	2	that	that	SCONJ
taxlaw-2850	136	3	this	this	PRON
taxlaw-2850	136	4	is	be	AUX
taxlaw-2850	136	5	a	a	DET
taxlaw-2850	136	6	higher	high	ADJ
taxlaw-2850	136	7	20	20	NUM
taxlaw-2850	136	8	in	in	ADP
taxlaw-2850	136	9	this	this	DET
taxlaw-2850	136	10	example	example	NOUN
taxlaw-2850	136	11	,	,	PUNCT
taxlaw-2850	136	12	we	we	PRON
taxlaw-2850	136	13	assume	assume	VERB
taxlaw-2850	136	14	that	that	SCONJ
taxlaw-2850	136	15	the	the	DET
taxlaw-2850	136	16	tax	tax	NOUN
taxlaw-2850	136	17	gets	get	AUX
taxlaw-2850	136	18	passed	pass	VERB
taxlaw-2850	136	19	on	on	ADP
taxlaw-2850	136	20	to	to	ADP
taxlaw-2850	136	21	consumers	consumer	NOUN
taxlaw-2850	136	22	in	in	ADP
taxlaw-2850	136	23	the	the	DET
taxlaw-2850	136	24	form	form	NOUN
taxlaw-2850	136	25	of	of	ADP
taxlaw-2850	136	26	higher	high	ADJ
taxlaw-2850	136	27	prices	price	NOUN
taxlaw-2850	136	28	.	.	PUNCT
taxlaw-2850	137	1	21	21	NUM
taxlaw-2850	137	2	under	under	ADP
taxlaw-2850	137	3	the	the	DET
taxlaw-2850	137	4	blueprint	blueprint	NOUN
taxlaw-2850	137	5	,	,	PUNCT
taxlaw-2850	137	6	net	net	ADJ
taxlaw-2850	137	7	operating	operating	NOUN
taxlaw-2850	137	8	losses	loss	NOUN
taxlaw-2850	137	9	(	(	PUNCT
taxlaw-2850	137	10	nols	nols	PROPN
taxlaw-2850	137	11	)	)	PUNCT
taxlaw-2850	137	12	are	be	AUX
taxlaw-2850	137	13	carried	carry	VERB
taxlaw-2850	137	14	forward	forward	ADV
taxlaw-2850	137	15	with	with	ADP
taxlaw-2850	137	16	an	an	DET
taxlaw-2850	137	17	interest	interest	NOUN
taxlaw-2850	137	18	charge	charge	NOUN
taxlaw-2850	137	19	,	,	PUNCT
taxlaw-2850	137	20	rather	rather	ADV
taxlaw-2850	137	21	resulting	result	VERB
taxlaw-2850	137	22	in	in	ADP
taxlaw-2850	137	23	an	an	DET
taxlaw-2850	137	24	actual	actual	ADJ
taxlaw-2850	137	25	refund	refund	NOUN
taxlaw-2850	137	26	,	,	PUNCT
taxlaw-2850	137	27	but	but	CCONJ
taxlaw-2850	137	28	the	the	DET
taxlaw-2850	137	29	end	end	NOUN
taxlaw-2850	137	30	result	result	NOUN
taxlaw-2850	137	31	should	should	AUX
taxlaw-2850	137	32	be	be	AUX
taxlaw-2850	137	33	the	the	DET
taxlaw-2850	137	34	same	same	ADJ
taxlaw-2850	137	35	.	.	PUNCT
taxlaw-2850	138	1	still	still	ADV
taxlaw-2850	138	2	,	,	PUNCT
taxlaw-2850	138	3	many	many	ADJ
taxlaw-2850	138	4	exporters	exporter	NOUN
taxlaw-2850	138	5	may	may	AUX
taxlaw-2850	138	6	never	never	ADV
taxlaw-2850	138	7	show	show	VERB
taxlaw-2850	138	8	positive	positive	ADJ
taxlaw-2850	138	9	income	income	NOUN
taxlaw-2850	138	10	under	under	ADP
taxlaw-2850	138	11	this	this	DET
taxlaw-2850	138	12	tax	tax	NOUN
taxlaw-2850	138	13	system	system	NOUN
taxlaw-2850	138	14	,	,	PUNCT
taxlaw-2850	138	15	so	so	SCONJ
taxlaw-2850	138	16	they	they	PRON
taxlaw-2850	138	17	may	may	AUX
taxlaw-2850	138	18	not	not	PART
taxlaw-2850	138	19	be	be	AUX
taxlaw-2850	138	20	able	able	ADJ
taxlaw-2850	138	21	to	to	PART
taxlaw-2850	138	22	use	use	VERB
taxlaw-2850	138	23	nols	nol	NOUN
taxlaw-2850	138	24	.	.	PUNCT
taxlaw-2850	139	1	2017	2017	NUM
taxlaw-2850	139	2	]	]	PUNCT
taxlaw-2850	139	3	problems	problem	NOUN
taxlaw-2850	139	4	with	with	ADP
taxlaw-2850	139	5	destination	destination	NOUN
taxlaw-2850	139	6	-	-	PUNCT
taxlaw-2850	139	7	based	base	VERB
taxlaw-2850	139	8	corporate	corporate	ADJ
taxlaw-2850	139	9	taxes	taxis	NOUN
taxlaw-2850	139	10	239	239	NUM
taxlaw-2850	139	11	price	price	NOUN
taxlaw-2850	139	12	than	than	ADP
taxlaw-2850	139	13	the	the	DET
taxlaw-2850	139	14	price	price	NOUN
taxlaw-2850	139	15	to	to	ADP
taxlaw-2850	139	16	the	the	DET
taxlaw-2850	139	17	domestic	domestic	ADJ
taxlaw-2850	139	18	wine	wine	NOUN
taxlaw-2850	139	19	consumer	consumer	NOUN
taxlaw-2850	139	20	,	,	PUNCT
taxlaw-2850	139	21	because	because	SCONJ
taxlaw-2850	139	22	in	in	ADP
taxlaw-2850	139	23	the	the	DET
taxlaw-2850	139	24	domestic	domestic	ADJ
taxlaw-2850	139	25	sales	sale	NOUN
taxlaw-2850	139	26	the	the	DET
taxlaw-2850	139	27	costs	cost	NOUN
taxlaw-2850	139	28	of	of	ADP
taxlaw-2850	139	29	goods	good	NOUN
taxlaw-2850	139	30	sold	sell	VERB
taxlaw-2850	139	31	and	and	CCONJ
taxlaw-2850	139	32	the	the	DET
taxlaw-2850	139	33	labor	labor	NOUN
taxlaw-2850	139	34	are	be	AUX
taxlaw-2850	139	35	deductible	deductible	ADJ
taxlaw-2850	139	36	whereas	whereas	SCONJ
taxlaw-2850	139	37	in	in	ADP
taxlaw-2850	139	38	the	the	DET
taxlaw-2850	139	39	foreign	foreign	ADJ
taxlaw-2850	139	40	sale	sale	NOUN
taxlaw-2850	139	41	they	they	PRON
taxlaw-2850	139	42	are	be	AUX
taxlaw-2850	139	43	not	not	PART
taxlaw-2850	139	44	.	.	PUNCT
taxlaw-2850	140	1	now	now	ADV
taxlaw-2850	140	2	let	let	VERB
taxlaw-2850	140	3	us	we	PRON
taxlaw-2850	140	4	compare	compare	VERB
taxlaw-2850	140	5	this	this	PRON
taxlaw-2850	140	6	to	to	ADP
taxlaw-2850	140	7	a	a	DET
taxlaw-2850	140	8	normal	normal	ADJ
taxlaw-2850	140	9	invoice	invoice	NOUN
taxlaw-2850	140	10	credit	credit	NOUN
taxlaw-2850	140	11	vat	vat	NOUN
taxlaw-2850	140	12	of	of	ADP
taxlaw-2850	140	13	20	20	NUM
taxlaw-2850	140	14	%	%	NOUN
taxlaw-2850	140	15	.	.	PUNCT
taxlaw-2850	141	1	in	in	ADP
taxlaw-2850	141	2	the	the	DET
taxlaw-2850	141	3	domestic	domestic	ADJ
taxlaw-2850	141	4	case	case	NOUN
taxlaw-2850	141	5	,	,	PUNCT
taxlaw-2850	141	6	the	the	DET
taxlaw-2850	141	7	grape	grape	NOUN
taxlaw-2850	141	8	grower	grower	NOUN
taxlaw-2850	141	9	has	have	VERB
taxlaw-2850	141	10	30	30	NUM
taxlaw-2850	141	11	in	in	ADP
taxlaw-2850	141	12	labor	labor	NOUN
taxlaw-2850	141	13	costs	cost	NOUN
taxlaw-2850	141	14	and	and	CCONJ
taxlaw-2850	141	15	10	10	NUM
taxlaw-2850	141	16	of	of	ADP
taxlaw-2850	141	17	profit	profit	NOUN
taxlaw-2850	141	18	,	,	PUNCT
taxlaw-2850	141	19	and	and	CCONJ
taxlaw-2850	141	20	he	he	PRON
taxlaw-2850	141	21	will	will	AUX
taxlaw-2850	141	22	charge	charge	VERB
taxlaw-2850	141	23	the	the	DET
taxlaw-2850	141	24	wine	wine	NOUN
taxlaw-2850	141	25	producer	producer	NOUN
taxlaw-2850	141	26	a	a	DET
taxlaw-2850	141	27	tax	tax	NOUN
taxlaw-2850	141	28	inclusive	inclusive	ADJ
taxlaw-2850	141	29	price	price	NOUN
taxlaw-2850	141	30	of	of	ADP
taxlaw-2850	141	31	40	40	NUM
taxlaw-2850	141	32	+	+	CCONJ
taxlaw-2850	141	33	(	(	PUNCT
taxlaw-2850	141	34	40	40	NUM
taxlaw-2850	141	35	x	x	SYM
taxlaw-2850	141	36	20	20	NUM
taxlaw-2850	141	37	%	%	NOUN
taxlaw-2850	141	38	)	)	PUNCT
taxlaw-2850	142	1	=	=	SYM
taxlaw-2850	142	2	48	48	NUM
taxlaw-2850	142	3	.	.	PUNCT
taxlaw-2850	143	1	the	the	DET
taxlaw-2850	143	2	wine	wine	NOUN
taxlaw-2850	143	3	producer	producer	NOUN
taxlaw-2850	143	4	will	will	AUX
taxlaw-2850	143	5	pay	pay	VERB
taxlaw-2850	143	6	48	48	NUM
taxlaw-2850	143	7	to	to	ADP
taxlaw-2850	143	8	the	the	DET
taxlaw-2850	143	9	grape	grape	NOUN
taxlaw-2850	143	10	grower	grower	NOUN
taxlaw-2850	143	11	and	and	CCONJ
taxlaw-2850	143	12	has	have	VERB
taxlaw-2850	143	13	45	45	NUM
taxlaw-2850	143	14	of	of	ADP
taxlaw-2850	143	15	labor	labor	NOUN
taxlaw-2850	143	16	costs	cost	NOUN
taxlaw-2850	143	17	and	and	CCONJ
taxlaw-2850	143	18	15	15	NUM
taxlaw-2850	143	19	of	of	ADP
taxlaw-2850	143	20	profits	profit	NOUN
taxlaw-2850	143	21	,	,	PUNCT
taxlaw-2850	143	22	so	so	SCONJ
taxlaw-2850	143	23	she	she	PRON
taxlaw-2850	143	24	will	will	AUX
taxlaw-2850	143	25	charge	charge	VERB
taxlaw-2850	143	26	a	a	DET
taxlaw-2850	143	27	tax	tax	NOUN
taxlaw-2850	143	28	inclusive	inclusive	ADJ
taxlaw-2850	143	29	price	price	NOUN
taxlaw-2850	143	30	of	of	ADP
taxlaw-2850	143	31	48	48	NUM
taxlaw-2850	143	32	+	+	NUM
taxlaw-2850	143	33	45	45	NUM
taxlaw-2850	143	34	+	+	NUM
taxlaw-2850	143	35	15	15	NUM
taxlaw-2850	143	36	=	=	SYM
taxlaw-2850	143	37	108	108	NUM
taxlaw-2850	143	38	minus	minus	CCONJ
taxlaw-2850	143	39	8	8	NUM
taxlaw-2850	143	40	refund	refund	NOUN
taxlaw-2850	143	41	of	of	ADP
taxlaw-2850	143	42	vat	vat	NOUN
taxlaw-2850	143	43	paid	pay	VERB
taxlaw-2850	143	44	on	on	ADP
taxlaw-2850	143	45	inputs	input	NOUN
taxlaw-2850	143	46	,	,	PUNCT
taxlaw-2850	143	47	or	or	CCONJ
taxlaw-2850	143	48	100	100	NUM
taxlaw-2850	143	49	+	+	CCONJ
taxlaw-2850	143	50	(	(	PUNCT
taxlaw-2850	143	51	100	100	NUM
taxlaw-2850	143	52	x	x	SYM
taxlaw-2850	143	53	20	20	NUM
taxlaw-2850	143	54	%	%	NOUN
taxlaw-2850	143	55	)	)	PUNCT
taxlaw-2850	143	56	=	=	SYM
taxlaw-2850	143	57	120	120	NUM
taxlaw-2850	143	58	.	.	PUNCT
taxlaw-2850	144	1	in	in	ADP
taxlaw-2850	144	2	the	the	DET
taxlaw-2850	144	3	export	export	NOUN
taxlaw-2850	144	4	case	case	NOUN
taxlaw-2850	144	5	with	with	ADP
taxlaw-2850	144	6	an	an	DET
taxlaw-2850	144	7	invoice	invoice	ADJ
taxlaw-2850	144	8	-	-	PUNCT
taxlaw-2850	144	9	credit	credit	NOUN
taxlaw-2850	144	10	vat	vat	NOUN
taxlaw-2850	144	11	,	,	PUNCT
taxlaw-2850	144	12	the	the	DET
taxlaw-2850	144	13	grape	grape	NOUN
taxlaw-2850	144	14	grower	grower	NOUN
taxlaw-2850	144	15	still	still	ADV
taxlaw-2850	144	16	charges	charge	VERB
taxlaw-2850	144	17	the	the	DET
taxlaw-2850	144	18	wine	wine	NOUN
taxlaw-2850	144	19	producer	producer	NOUN
taxlaw-2850	144	20	48	48	NUM
taxlaw-2850	144	21	.	.	PUNCT
taxlaw-2850	145	1	the	the	DET
taxlaw-2850	145	2	wine	wine	NOUN
taxlaw-2850	145	3	producer	producer	NOUN
taxlaw-2850	145	4	adds	add	VERB
taxlaw-2850	145	5	labor	labor	NOUN
taxlaw-2850	145	6	costs	cost	NOUN
taxlaw-2850	145	7	of	of	ADP
taxlaw-2850	145	8	45	45	NUM
taxlaw-2850	145	9	and	and	CCONJ
taxlaw-2850	145	10	profits	profit	NOUN
taxlaw-2850	145	11	of	of	ADP
taxlaw-2850	145	12	15	15	NUM
taxlaw-2850	145	13	and	and	CCONJ
taxlaw-2850	145	14	since	since	SCONJ
taxlaw-2850	145	15	the	the	DET
taxlaw-2850	145	16	wine	wine	NOUN
taxlaw-2850	145	17	is	be	AUX
taxlaw-2850	145	18	exported	export	VERB
taxlaw-2850	145	19	in	in	ADP
taxlaw-2850	145	20	a	a	DET
taxlaw-2850	145	21	zero	zero	NUM
taxlaw-2850	145	22	rated	rate	VERB
taxlaw-2850	145	23	sale	sale	NOUN
taxlaw-2850	145	24	she	she	PRON
taxlaw-2850	145	25	receives	receive	VERB
taxlaw-2850	145	26	a	a	DET
taxlaw-2850	145	27	refund	refund	NOUN
taxlaw-2850	145	28	of	of	ADP
taxlaw-2850	145	29	8	8	NUM
taxlaw-2850	145	30	and	and	CCONJ
taxlaw-2850	145	31	the	the	DET
taxlaw-2850	145	32	sale	sale	NOUN
taxlaw-2850	145	33	price	price	NOUN
taxlaw-2850	145	34	to	to	ADP
taxlaw-2850	145	35	the	the	DET
taxlaw-2850	145	36	foreign	foreign	ADJ
taxlaw-2850	145	37	consumer	consumer	NOUN
taxlaw-2850	145	38	is	be	AUX
taxlaw-2850	145	39	48	48	NUM
taxlaw-2850	146	1	+	+	NUM
taxlaw-2850	146	2	45	45	NUM
taxlaw-2850	146	3	+	+	NUM
taxlaw-2850	146	4	15	15	NUM
taxlaw-2850	146	5	–	–	SYM
taxlaw-2850	146	6	8	8	NUM
taxlaw-2850	146	7	=	=	SYM
taxlaw-2850	146	8	100	100	NUM
taxlaw-2850	146	9	,	,	PUNCT
taxlaw-2850	146	10	plus	plus	CCONJ
taxlaw-2850	146	11	20	20	NUM
taxlaw-2850	146	12	%	%	NOUN
taxlaw-2850	146	13	foreign	foreign	ADJ
taxlaw-2850	146	14	vat	vat	NOUN
taxlaw-2850	146	15	or	or	CCONJ
taxlaw-2850	146	16	120	120	NUM
taxlaw-2850	146	17	.	.	PUNCT
taxlaw-2850	147	1	if	if	SCONJ
taxlaw-2850	147	2	we	we	PRON
taxlaw-2850	147	3	compare	compare	VERB
taxlaw-2850	147	4	the	the	DET
taxlaw-2850	147	5	two	two	NUM
taxlaw-2850	147	6	cases	case	NOUN
taxlaw-2850	147	7	,	,	PUNCT
taxlaw-2850	147	8	under	under	ADP
taxlaw-2850	147	9	the	the	DET
taxlaw-2850	147	10	ryan	ryan	PROPN
taxlaw-2850	147	11	tax	tax	NOUN
taxlaw-2850	147	12	the	the	DET
taxlaw-2850	147	13	domestic	domestic	ADJ
taxlaw-2850	147	14	consumer	consumer	NOUN
taxlaw-2850	147	15	pays	pay	VERB
taxlaw-2850	147	16	105	105	NUM
taxlaw-2850	147	17	and	and	CCONJ
taxlaw-2850	147	18	the	the	DET
taxlaw-2850	147	19	foreign	foreign	ADJ
taxlaw-2850	147	20	consumer	consumer	NOUN
taxlaw-2850	147	21	120	120	NUM
taxlaw-2850	147	22	.	.	PUNCT
taxlaw-2850	148	1	the	the	DET
taxlaw-2850	148	2	difference	difference	NOUN
taxlaw-2850	148	3	of	of	ADP
taxlaw-2850	148	4	15	15	NUM
taxlaw-2850	148	5	is	be	AUX
taxlaw-2850	148	6	the	the	DET
taxlaw-2850	148	7	tax	tax	NOUN
taxlaw-2850	148	8	on	on	ADP
taxlaw-2850	148	9	the	the	DET
taxlaw-2850	148	10	deductible	deductible	ADJ
taxlaw-2850	148	11	u.s	u.s	PROPN
taxlaw-2850	148	12	.	.	PROPN
taxlaw-2850	148	13	labor	labor	NOUN
taxlaw-2850	148	14	costs	cost	NOUN
taxlaw-2850	148	15	(=	(=	NOUN
taxlaw-2850	148	16	(	(	PUNCT
taxlaw-2850	148	17	30	30	NUM
taxlaw-2850	148	18	+	+	NUM
taxlaw-2850	148	19	45	45	NUM
taxlaw-2850	148	20	)	)	PUNCT
taxlaw-2850	148	21	x	x	SYM
taxlaw-2850	148	22	0.20	0.20	NUM
taxlaw-2850	148	23	)	)	PUNCT
taxlaw-2850	148	24	.	.	PUNCT
taxlaw-2850	149	1	but	but	CCONJ
taxlaw-2850	149	2	if	if	SCONJ
taxlaw-2850	149	3	the	the	DET
taxlaw-2850	149	4	wine	wine	NOUN
taxlaw-2850	149	5	producer	producer	NOUN
taxlaw-2850	149	6	wants	want	VERB
taxlaw-2850	149	7	to	to	PART
taxlaw-2850	149	8	undercut	undercut	VERB
taxlaw-2850	149	9	wine	wine	NOUN
taxlaw-2850	149	10	produced	produce	VERB
taxlaw-2850	149	11	in	in	ADP
taxlaw-2850	149	12	the	the	DET
taxlaw-2850	149	13	foreign	foreign	ADJ
taxlaw-2850	149	14	country	country	NOUN
taxlaw-2850	149	15	,	,	PUNCT
taxlaw-2850	149	16	she	she	PRON
taxlaw-2850	149	17	can	can	AUX
taxlaw-2850	149	18	easily	easily	ADV
taxlaw-2850	149	19	afford	afford	VERB
taxlaw-2850	149	20	to	to	PART
taxlaw-2850	149	21	sell	sell	VERB
taxlaw-2850	149	22	for	for	ADP
taxlaw-2850	149	23	less	less	ADJ
taxlaw-2850	149	24	than	than	ADP
taxlaw-2850	149	25	100	100	NUM
taxlaw-2850	149	26	.	.	PUNCT
taxlaw-2850	150	1	specifically	specifically	ADV
taxlaw-2850	150	2	,	,	PUNCT
taxlaw-2850	150	3	she	she	PRON
taxlaw-2850	150	4	could	could	AUX
taxlaw-2850	150	5	sell	sell	VERB
taxlaw-2850	150	6	for	for	ADP
taxlaw-2850	150	7	as	as	ADV
taxlaw-2850	150	8	low	low	ADJ
taxlaw-2850	150	9	as	as	ADP
taxlaw-2850	150	10	(	(	PUNCT
taxlaw-2850	150	11	100	100	NUM
taxlaw-2850	150	12	–	–	SYM
taxlaw-2850	150	13	17	17	NUM
taxlaw-2850	150	14	)	)	PUNCT
taxlaw-2850	151	1	+	+	NUM
taxlaw-2850	151	2	20	20	NUM
taxlaw-2850	151	3	%	%	NOUN
taxlaw-2850	151	4	,	,	PUNCT
taxlaw-2850	151	5	or	or	CCONJ
taxlaw-2850	151	6	$	$	SYM
taxlaw-2850	151	7	99.60	99.60	NUM
taxlaw-2850	151	8	(	(	PUNCT
taxlaw-2850	151	9	tax	tax	NOUN
taxlaw-2850	151	10	inclusive	inclusive	NOUN
taxlaw-2850	151	11	)	)	PUNCT
taxlaw-2850	151	12	.	.	PUNCT
taxlaw-2850	152	1	this	this	PRON
taxlaw-2850	152	2	demonstrates	demonstrate	VERB
taxlaw-2850	152	3	the	the	DET
taxlaw-2850	152	4	export	export	NOUN
taxlaw-2850	152	5	subsidy	subsidy	NOUN
taxlaw-2850	152	6	,	,	PUNCT
taxlaw-2850	152	7	which	which	PRON
taxlaw-2850	152	8	results	result	VERB
taxlaw-2850	152	9	from	from	ADP
taxlaw-2850	152	10	the	the	DET
taxlaw-2850	152	11	ability	ability	NOUN
taxlaw-2850	152	12	to	to	PART
taxlaw-2850	152	13	deduct	deduct	VERB
taxlaw-2850	152	14	labor	labor	NOUN
taxlaw-2850	152	15	costs	cost	NOUN
taxlaw-2850	152	16	in	in	ADP
taxlaw-2850	152	17	the	the	DET
taxlaw-2850	152	18	u.s	u.s	PROPN
taxlaw-2850	152	19	.	.	PROPN
taxlaw-2850	152	20	,	,	PUNCT
taxlaw-2850	152	21	whereas	whereas	SCONJ
taxlaw-2850	152	22	such	such	ADJ
taxlaw-2850	152	23	costs	cost	NOUN
taxlaw-2850	152	24	are	be	AUX
taxlaw-2850	152	25	not	not	PART
taxlaw-2850	152	26	deductible	deductible	ADJ
taxlaw-2850	152	27	in	in	ADP
taxlaw-2850	152	28	the	the	DET
taxlaw-2850	152	29	normal	normal	ADJ
taxlaw-2850	152	30	vat	vat	NOUN
taxlaw-2850	152	31	in	in	ADP
taxlaw-2850	152	32	the	the	DET
taxlaw-2850	152	33	foreign	foreign	ADJ
taxlaw-2850	152	34	country	country	NOUN
taxlaw-2850	152	35	.	.	PUNCT
taxlaw-2850	153	1	under	under	ADP
taxlaw-2850	153	2	the	the	DET
taxlaw-2850	153	3	normal	normal	ADJ
taxlaw-2850	153	4	vat	vat	NOUN
taxlaw-2850	153	5	,	,	PUNCT
taxlaw-2850	153	6	the	the	DET
taxlaw-2850	153	7	prices	price	NOUN
taxlaw-2850	153	8	to	to	ADP
taxlaw-2850	153	9	the	the	DET
taxlaw-2850	153	10	domestic	domestic	ADJ
taxlaw-2850	153	11	and	and	CCONJ
taxlaw-2850	153	12	foreign	foreign	ADJ
taxlaw-2850	153	13	customers	customer	NOUN
taxlaw-2850	153	14	are	be	AUX
taxlaw-2850	153	15	the	the	DET
taxlaw-2850	153	16	same	same	ADJ
taxlaw-2850	153	17	(	(	PUNCT
taxlaw-2850	153	18	120	120	NUM
taxlaw-2850	153	19	domestic	domestic	ADJ
taxlaw-2850	153	20	,	,	PUNCT
taxlaw-2850	153	21	120	120	NUM
taxlaw-2850	153	22	foreign	foreign	ADJ
taxlaw-2850	153	23	)	)	PUNCT
taxlaw-2850	153	24	and	and	CCONJ
taxlaw-2850	153	25	there	there	PRON
taxlaw-2850	153	26	is	be	VERB
taxlaw-2850	153	27	no	no	DET
taxlaw-2850	153	28	check	check	NOUN
taxlaw-2850	153	29	from	from	ADP
taxlaw-2850	153	30	the	the	DET
taxlaw-2850	153	31	treasury	treasury	NOUN
taxlaw-2850	153	32	other	other	ADJ
taxlaw-2850	153	33	than	than	ADP
taxlaw-2850	153	34	the	the	DET
taxlaw-2850	153	35	refund	refund	NOUN
taxlaw-2850	153	36	of	of	ADP
taxlaw-2850	153	37	vat	vat	NOUN
taxlaw-2850	153	38	actually	actually	ADV
taxlaw-2850	153	39	paid	pay	VERB
taxlaw-2850	153	40	.	.	PUNCT
taxlaw-2850	154	1	the	the	DET
taxlaw-2850	154	2	reason	reason	NOUN
taxlaw-2850	154	3	for	for	ADP
taxlaw-2850	154	4	the	the	DET
taxlaw-2850	154	5	export	export	NOUN
taxlaw-2850	154	6	subsidy	subsidy	NOUN
taxlaw-2850	154	7	in	in	ADP
taxlaw-2850	154	8	the	the	DET
taxlaw-2850	154	9	ryan	ryan	PROPN
taxlaw-2850	154	10	tax	tax	NOUN
taxlaw-2850	154	11	is	be	AUX
taxlaw-2850	154	12	that	that	SCONJ
taxlaw-2850	154	13	labor	labor	NOUN
taxlaw-2850	154	14	costs	cost	NOUN
taxlaw-2850	154	15	are	be	AUX
taxlaw-2850	154	16	deductible	deductible	ADJ
taxlaw-2850	154	17	.	.	PUNCT
taxlaw-2850	155	1	in	in	ADP
taxlaw-2850	155	2	theory	theory	NOUN
taxlaw-2850	155	3	this	this	PRON
taxlaw-2850	155	4	should	should	AUX
taxlaw-2850	155	5	not	not	PART
taxlaw-2850	155	6	make	make	VERB
taxlaw-2850	155	7	a	a	DET
taxlaw-2850	155	8	difference	difference	NOUN
taxlaw-2850	155	9	if	if	SCONJ
taxlaw-2850	155	10	we	we	PRON
taxlaw-2850	155	11	could	could	AUX
taxlaw-2850	155	12	be	be	AUX
taxlaw-2850	155	13	sure	sure	ADJ
taxlaw-2850	155	14	that	that	SCONJ
taxlaw-2850	155	15	labor	labor	NOUN
taxlaw-2850	155	16	is	be	AUX
taxlaw-2850	155	17	subject	subject	ADJ
taxlaw-2850	155	18	to	to	ADP
taxlaw-2850	155	19	at	at	ADV
taxlaw-2850	155	20	least	least	ADJ
taxlaw-2850	155	21	a	a	DET
taxlaw-2850	155	22	20	20	NUM
taxlaw-2850	155	23	%	%	NOUN
taxlaw-2850	155	24	tax	tax	NOUN
taxlaw-2850	155	25	rate	rate	NOUN
taxlaw-2850	155	26	,	,	PUNCT
taxlaw-2850	155	27	since	since	SCONJ
taxlaw-2850	155	28	then	then	ADV
taxlaw-2850	155	29	the	the	DET
taxlaw-2850	155	30	deduction	deduction	NOUN
taxlaw-2850	155	31	and	and	CCONJ
taxlaw-2850	155	32	inclusion	inclusion	NOUN
taxlaw-2850	155	33	would	would	AUX
taxlaw-2850	155	34	offset	offset	VERB
taxlaw-2850	155	35	each	each	DET
taxlaw-2850	155	36	other	other	ADJ
taxlaw-2850	155	37	.	.	PUNCT
taxlaw-2850	156	1	however	however	ADV
taxlaw-2850	156	2	,	,	PUNCT
taxlaw-2850	156	3	much	much	ADJ
taxlaw-2850	156	4	labor	labor	NOUN
taxlaw-2850	156	5	income	income	NOUN
taxlaw-2850	156	6	is	be	AUX
taxlaw-2850	156	7	taxed	tax	VERB
taxlaw-2850	156	8	at	at	ADP
taxlaw-2850	156	9	lower	low	ADJ
taxlaw-2850	156	10	rates	rate	NOUN
taxlaw-2850	156	11	due	due	ADP
taxlaw-2850	156	12	to	to	ADP
taxlaw-2850	156	13	the	the	DET
taxlaw-2850	156	14	progressivity	progressivity	NOUN
taxlaw-2850	156	15	of	of	ADP
taxlaw-2850	156	16	the	the	DET
taxlaw-2850	156	17	federal	federal	ADJ
taxlaw-2850	156	18	income	income	NOUN
taxlaw-2850	156	19	tax	tax	NOUN
taxlaw-2850	156	20	as	as	ADV
taxlaw-2850	156	21	well	well	ADV
taxlaw-2850	156	22	as	as	ADP
taxlaw-2850	156	23	the	the	DET
taxlaw-2850	156	24	earned	earn	VERB
taxlaw-2850	156	25	income	income	NOUN
taxlaw-2850	156	26	tax	tax	NOUN
taxlaw-2850	156	27	credit	credit	NOUN
taxlaw-2850	156	28	.	.	PUNCT
taxlaw-2850	157	1	ryan	ryan	PROPN
taxlaw-2850	157	2	also	also	ADV
taxlaw-2850	157	3	envisages	envisage	VERB
taxlaw-2850	157	4	a	a	DET
taxlaw-2850	157	5	zero	zero	NUM
taxlaw-2850	157	6	bracket	bracket	NOUN
taxlaw-2850	157	7	of	of	ADP
taxlaw-2850	157	8	the	the	DET
taxlaw-2850	157	9	first	first	ADJ
taxlaw-2850	157	10	$	$	SYM
taxlaw-2850	157	11	24,000	24,000	NUM
taxlaw-2850	157	12	of	of	ADP
taxlaw-2850	157	13	income	income	NOUN
taxlaw-2850	157	14	and	and	CCONJ
taxlaw-2850	157	15	a	a	DET
taxlaw-2850	157	16	12	12	NUM
taxlaw-2850	157	17	%	%	NOUN
taxlaw-2850	157	18	rate	rate	NOUN
taxlaw-2850	157	19	for	for	ADP
taxlaw-2850	157	20	those	those	PRON
taxlaw-2850	157	21	currently	currently	ADV
taxlaw-2850	157	22	in	in	ADP
taxlaw-2850	157	23	the	the	DET
taxlaw-2850	157	24	10	10	NUM
taxlaw-2850	157	25	or	or	CCONJ
taxlaw-2850	157	26	15	15	NUM
taxlaw-2850	157	27	%	%	NOUN
taxlaw-2850	157	28	brackets	bracket	NOUN
taxlaw-2850	157	29	,	,	PUNCT
taxlaw-2850	157	30	so	so	SCONJ
taxlaw-2850	157	31	it	it	PRON
taxlaw-2850	157	32	is	be	AUX
taxlaw-2850	157	33	likely	likely	ADJ
taxlaw-2850	157	34	that	that	SCONJ
taxlaw-2850	157	35	many	many	ADJ
taxlaw-2850	157	36	of	of	ADP
taxlaw-2850	157	37	the	the	DET
taxlaw-2850	157	38	employees	employee	NOUN
taxlaw-2850	157	39	of	of	ADP
taxlaw-2850	157	40	the	the	DET
taxlaw-2850	157	41	grape	grape	NOUN
taxlaw-2850	157	42	grower	grower	NOUN
taxlaw-2850	157	43	and	and	CCONJ
taxlaw-2850	157	44	the	the	DET
taxlaw-2850	157	45	wine	wine	NOUN
taxlaw-2850	157	46	producer	producer	NOUN
taxlaw-2850	157	47	will	will	AUX
taxlaw-2850	157	48	be	be	AUX
taxlaw-2850	157	49	subject	subject	ADJ
taxlaw-2850	157	50	to	to	ADP
taxlaw-2850	157	51	individual	individual	ADJ
taxlaw-2850	157	52	tax	tax	NOUN
taxlaw-2850	157	53	at	at	ADP
taxlaw-2850	157	54	less	less	ADJ
taxlaw-2850	157	55	than	than	ADP
taxlaw-2850	157	56	20	20	NUM
taxlaw-2850	157	57	%	%	NOUN
taxlaw-2850	157	58	.	.	PUNCT
taxlaw-2850	158	1	thus	thus	ADV
taxlaw-2850	158	2	,	,	PUNCT
taxlaw-2850	158	3	the	the	DET
taxlaw-2850	158	4	ryan	ryan	PROPN
taxlaw-2850	158	5	blueprint	blueprint	NOUN
taxlaw-2850	158	6	should	should	AUX
taxlaw-2850	158	7	be	be	AUX
taxlaw-2850	158	8	classified	classify	VERB
taxlaw-2850	158	9	as	as	ADP
taxlaw-2850	158	10	a	a	DET
taxlaw-2850	158	11	modified	modify	VERB
taxlaw-2850	158	12	consumption	consumption	NOUN
taxlaw-2850	158	13	-	-	PUNCT
taxlaw-2850	158	14	style	style	NOUN
taxlaw-2850	158	15	tax	tax	NOUN
taxlaw-2850	158	16	imposed	impose	VERB
taxlaw-2850	158	17	on	on	ADP
taxlaw-2850	158	18	an	an	DET
taxlaw-2850	158	19	income	income	NOUN
taxlaw-2850	158	20	base	base	NOUN
taxlaw-2850	158	21	.	.	PUNCT
taxlaw-2850	159	1	as	as	ADP
taxlaw-2850	159	2	such	such	ADJ
taxlaw-2850	159	3	,	,	PUNCT
taxlaw-2850	159	4	it	it	PRON
taxlaw-2850	159	5	is	be	AUX
taxlaw-2850	159	6	not	not	PART
taxlaw-2850	159	7	a	a	DET
taxlaw-2850	159	8	border	border	NOUN
taxlaw-2850	159	9	adjustable	adjustable	ADJ
taxlaw-2850	159	10	tax	tax	NOUN
taxlaw-2850	159	11	under	under	ADP
taxlaw-2850	159	12	the	the	DET
taxlaw-2850	159	13	wto	wto	PROPN
taxlaw-2850	159	14	rules	rule	NOUN
taxlaw-2850	159	15	,	,	PUNCT
taxlaw-2850	159	16	as	as	SCONJ
taxlaw-2850	159	17	currently	currently	ADV
taxlaw-2850	159	18	interpreted	interpret	VERB
taxlaw-2850	159	19	.	.	PUNCT
taxlaw-2850	160	1	if	if	SCONJ
taxlaw-2850	160	2	the	the	DET
taxlaw-2850	160	3	u.s	u.s	PROPN
taxlaw-2850	160	4	.	.	PROPN
taxlaw-2850	160	5	treated	treat	VERB
taxlaw-2850	160	6	a	a	DET
taxlaw-2850	160	7	ryan	ryan	ADJ
taxlaw-2850	160	8	-	-	PUNCT
taxlaw-2850	160	9	type	type	NOUN
taxlaw-2850	160	10	tax	tax	NOUN
taxlaw-2850	160	11	as	as	ADP
taxlaw-2850	160	12	border	border	NOUN
taxlaw-2850	160	13	adjustable	adjustable	ADJ
taxlaw-2850	160	14	,	,	PUNCT
taxlaw-2850	160	15	240	240	NUM
taxlaw-2850	160	16	columbia	columbia	PROPN
taxlaw-2850	160	17	journal	journal	PROPN
taxlaw-2850	160	18	of	of	ADP
taxlaw-2850	160	19	tax	tax	NOUN
taxlaw-2850	160	20	law	law	NOUN
taxlaw-2850	160	21	[	[	X
taxlaw-2850	160	22	vol.8:229	vol.8:229	ADV
taxlaw-2850	160	23	we	we	PRON
taxlaw-2850	160	24	can	can	AUX
taxlaw-2850	160	25	expect	expect	VERB
taxlaw-2850	160	26	our	our	PRON
taxlaw-2850	160	27	international	international	ADJ
taxlaw-2850	160	28	competitors	competitor	NOUN
taxlaw-2850	160	29	to	to	PART
taxlaw-2850	160	30	challenge	challenge	VERB
taxlaw-2850	160	31	the	the	DET
taxlaw-2850	160	32	tax	tax	NOUN
taxlaw-2850	160	33	at	at	ADP
taxlaw-2850	160	34	the	the	DET
taxlaw-2850	160	35	wto	wto	PROPN
taxlaw-2850	160	36	before	before	SCONJ
taxlaw-2850	160	37	it	it	PRON
taxlaw-2850	160	38	takes	take	VERB
taxlaw-2850	160	39	effect	effect	NOUN
taxlaw-2850	160	40	.	.	PUNCT
taxlaw-2850	161	1	economists	economist	NOUN
taxlaw-2850	161	2	,	,	PUNCT
taxlaw-2850	161	3	however	however	ADV
taxlaw-2850	161	4	,	,	PUNCT
taxlaw-2850	161	5	argue	argue	VERB
taxlaw-2850	161	6	that	that	SCONJ
taxlaw-2850	161	7	exchange	exchange	NOUN
taxlaw-2850	161	8	rate	rate	NOUN
taxlaw-2850	161	9	changes	change	NOUN
taxlaw-2850	161	10	may	may	AUX
taxlaw-2850	161	11	offset	offset	VERB
taxlaw-2850	161	12	this	this	PRON
taxlaw-2850	161	13	,	,	PUNCT
taxlaw-2850	161	14	because	because	SCONJ
taxlaw-2850	161	15	u.s	u.s	PROPN
taxlaw-2850	161	16	.	.	PROPN
taxlaw-2850	161	17	dollar	dollar	NOUN
taxlaw-2850	161	18	appreciation	appreciation	NOUN
taxlaw-2850	161	19	would	would	AUX
taxlaw-2850	161	20	undo	undo	VERB
taxlaw-2850	161	21	the	the	DET
taxlaw-2850	161	22	export	export	NOUN
taxlaw-2850	161	23	subsidy.22	subsidy.22	NOUN
taxlaw-2850	161	24	but	but	CCONJ
taxlaw-2850	161	25	the	the	DET
taxlaw-2850	161	26	exchange	exchange	NOUN
taxlaw-2850	161	27	rate	rate	NOUN
taxlaw-2850	161	28	offset	offset	NOUN
taxlaw-2850	161	29	will	will	AUX
taxlaw-2850	161	30	not	not	PART
taxlaw-2850	161	31	be	be	AUX
taxlaw-2850	161	32	perfect	perfect	ADJ
taxlaw-2850	161	33	since	since	SCONJ
taxlaw-2850	161	34	the	the	DET
taxlaw-2850	161	35	tax	tax	NOUN
taxlaw-2850	161	36	treatment	treatment	NOUN
taxlaw-2850	161	37	will	will	AUX
taxlaw-2850	161	38	depend	depend	VERB
taxlaw-2850	161	39	on	on	ADP
taxlaw-2850	161	40	individual	individual	ADJ
taxlaw-2850	161	41	firm	firm	ADJ
taxlaw-2850	161	42	circumstances	circumstance	NOUN
taxlaw-2850	161	43	,	,	PUNCT
taxlaw-2850	161	44	and	and	CCONJ
taxlaw-2850	161	45	the	the	DET
taxlaw-2850	161	46	exchange	exchange	NOUN
taxlaw-2850	161	47	rate	rate	NOUN
taxlaw-2850	161	48	only	only	ADV
taxlaw-2850	161	49	affects	affect	VERB
taxlaw-2850	161	50	the	the	DET
taxlaw-2850	161	51	overall	overall	ADJ
taxlaw-2850	161	52	prices	price	NOUN
taxlaw-2850	161	53	of	of	ADP
taxlaw-2850	161	54	imports	import	NOUN
taxlaw-2850	161	55	relative	relative	ADJ
taxlaw-2850	161	56	to	to	ADP
taxlaw-2850	161	57	exports	export	NOUN
taxlaw-2850	161	58	.	.	PUNCT
taxlaw-2850	162	1	in	in	ADP
taxlaw-2850	162	2	particular	particular	ADJ
taxlaw-2850	162	3	,	,	PUNCT
taxlaw-2850	162	4	different	different	ADJ
taxlaw-2850	162	5	goods	good	NOUN
taxlaw-2850	162	6	will	will	AUX
taxlaw-2850	162	7	receive	receive	VERB
taxlaw-2850	162	8	the	the	DET
taxlaw-2850	162	9	export	export	NOUN
taxlaw-2850	162	10	subsidy	subsidy	NOUN
taxlaw-2850	162	11	to	to	ADP
taxlaw-2850	162	12	different	different	ADJ
taxlaw-2850	162	13	extents	extent	NOUN
taxlaw-2850	162	14	,	,	PUNCT
taxlaw-2850	162	15	because	because	SCONJ
taxlaw-2850	162	16	not	not	PART
taxlaw-2850	162	17	all	all	DET
taxlaw-2850	162	18	goods	good	NOUN
taxlaw-2850	162	19	have	have	VERB
taxlaw-2850	162	20	the	the	DET
taxlaw-2850	162	21	same	same	ADJ
taxlaw-2850	162	22	share	share	NOUN
taxlaw-2850	162	23	of	of	ADP
taxlaw-2850	162	24	labor	labor	NOUN
taxlaw-2850	162	25	in	in	ADP
taxlaw-2850	162	26	their	their	PRON
taxlaw-2850	162	27	production	production	NOUN
taxlaw-2850	162	28	costs	cost	NOUN
taxlaw-2850	162	29	,	,	PUNCT
taxlaw-2850	162	30	and	and	CCONJ
taxlaw-2850	162	31	different	different	ADJ
taxlaw-2850	162	32	tax	tax	NOUN
taxlaw-2850	162	33	rates	rate	NOUN
taxlaw-2850	162	34	apply	apply	VERB
taxlaw-2850	162	35	to	to	ADP
taxlaw-2850	162	36	corporate	corporate	ADJ
taxlaw-2850	162	37	and	and	CCONJ
taxlaw-2850	162	38	pass	pass	VERB
taxlaw-2850	162	39	-	-	PUNCT
taxlaw-2850	162	40	through	through	ADP
taxlaw-2850	162	41	business	business	NOUN
taxlaw-2850	162	42	.	.	PUNCT
taxlaw-2850	163	1	yet	yet	CCONJ
taxlaw-2850	163	2	any	any	DET
taxlaw-2850	163	3	exchange	exchange	NOUN
taxlaw-2850	163	4	rate	rate	NOUN
taxlaw-2850	163	5	changes	change	NOUN
taxlaw-2850	163	6	will	will	AUX
taxlaw-2850	163	7	affect	affect	VERB
taxlaw-2850	163	8	all	all	DET
taxlaw-2850	163	9	goods	good	NOUN
taxlaw-2850	163	10	equally	equally	ADV
taxlaw-2850	163	11	.	.	PUNCT
taxlaw-2850	164	1	even	even	ADV
taxlaw-2850	164	2	more	more	ADV
taxlaw-2850	164	3	important	important	ADJ
taxlaw-2850	164	4	,	,	PUNCT
taxlaw-2850	164	5	the	the	DET
taxlaw-2850	164	6	literature	literature	NOUN
taxlaw-2850	164	7	on	on	ADP
taxlaw-2850	164	8	exchange	exchange	NOUN
taxlaw-2850	164	9	rate	rate	NOUN
taxlaw-2850	164	10	determination	determination	NOUN
taxlaw-2850	164	11	makes	make	VERB
taxlaw-2850	164	12	any	any	DET
taxlaw-2850	164	13	exchange	exchange	NOUN
taxlaw-2850	164	14	rate	rate	NOUN
taxlaw-2850	164	15	offset	offset	VERB
taxlaw-2850	164	16	hardly	hardly	ADV
taxlaw-2850	164	17	predictable	predictable	ADJ
taxlaw-2850	164	18	or	or	CCONJ
taxlaw-2850	164	19	clear	clear	ADJ
taxlaw-2850	164	20	cut	cut	VERB
taxlaw-2850	164	21	.	.	PUNCT
taxlaw-2850	165	1	empirical	empirical	ADJ
taxlaw-2850	165	2	studies	study	NOUN
taxlaw-2850	165	3	in	in	ADP
taxlaw-2850	165	4	international	international	ADJ
taxlaw-2850	165	5	finance	finance	NOUN
taxlaw-2850	165	6	makes	make	VERB
taxlaw-2850	165	7	it	it	PRON
taxlaw-2850	165	8	quite	quite	ADV
taxlaw-2850	165	9	clear	clear	ADJ
taxlaw-2850	165	10	that	that	SCONJ
taxlaw-2850	165	11	exchange	exchange	NOUN
taxlaw-2850	165	12	rates	rate	NOUN
taxlaw-2850	165	13	movements	movement	NOUN
taxlaw-2850	165	14	are	be	AUX
taxlaw-2850	165	15	divorced	divorce	VERB
taxlaw-2850	165	16	from	from	ADP
taxlaw-2850	165	17	most	most	ADV
taxlaw-2850	165	18	coherent	coherent	ADJ
taxlaw-2850	165	19	theories	theory	NOUN
taxlaw-2850	165	20	of	of	ADP
taxlaw-2850	165	21	exchange	exchange	NOUN
taxlaw-2850	165	22	rate	rate	NOUN
taxlaw-2850	165	23	determination	determination	NOUN
taxlaw-2850	165	24	.	.	PUNCT
taxlaw-2850	166	1	as	as	SCONJ
taxlaw-2850	166	2	noted	note	VERB
taxlaw-2850	166	3	by	by	ADP
taxlaw-2850	166	4	rogoff:23	rogoff:23	ADJ
taxlaw-2850	166	5	the	the	DET
taxlaw-2850	166	6	extent	extent	NOUN
taxlaw-2850	166	7	to	to	PART
taxlaw-2850	166	8	which	which	PRON
taxlaw-2850	166	9	monetary	monetary	ADJ
taxlaw-2850	166	10	models	model	NOUN
taxlaw-2850	166	11	,	,	PUNCT
taxlaw-2850	166	12	or	or	CCONJ
taxlaw-2850	166	13	indeed	indeed	ADV
taxlaw-2850	166	14	,	,	PUNCT
taxlaw-2850	166	15	any	any	DET
taxlaw-2850	166	16	existing	exist	VERB
taxlaw-2850	166	17	structural	structural	ADJ
taxlaw-2850	166	18	models	model	NOUN
taxlaw-2850	166	19	of	of	ADP
taxlaw-2850	166	20	exchange	exchange	NOUN
taxlaw-2850	166	21	rates	rate	NOUN
taxlaw-2850	166	22	,	,	PUNCT
taxlaw-2850	166	23	fail	fail	VERB
taxlaw-2850	166	24	to	to	PART
taxlaw-2850	166	25	explain	explain	VERB
taxlaw-2850	166	26	even	even	ADV
taxlaw-2850	166	27	medium	medium	ADJ
taxlaw-2850	166	28	term	term	NOUN
taxlaw-2850	166	29	volatility	volatility	NOUN
taxlaw-2850	166	30	is	be	AUX
taxlaw-2850	166	31	difficult	difficult	ADJ
taxlaw-2850	166	32	to	to	PART
taxlaw-2850	166	33	overstate	overstate	VERB
taxlaw-2850	166	34	.	.	PUNCT
taxlaw-2850	167	1	the	the	DET
taxlaw-2850	167	2	out	out	ADV
taxlaw-2850	167	3	-	-	PUNCT
taxlaw-2850	167	4	of	of	ADP
taxlaw-2850	167	5	-	-	PUNCT
taxlaw-2850	167	6	sample	sample	NOUN
taxlaw-2850	167	7	forecasting	forecasting	NOUN
taxlaw-2850	167	8	performance	performance	NOUN
taxlaw-2850	167	9	of	of	ADP
taxlaw-2850	167	10	the	the	DET
taxlaw-2850	167	11	models	model	NOUN
taxlaw-2850	167	12	is	be	AUX
taxlaw-2850	167	13	so	so	ADV
taxlaw-2850	167	14	mediocre	mediocre	ADJ
taxlaw-2850	167	15	that	that	SCONJ
taxlaw-2850	167	16	at	at	ADP
taxlaw-2850	167	17	horizons	horizon	NOUN
taxlaw-2850	167	18	of	of	ADP
taxlaw-2850	167	19	one	one	NUM
taxlaw-2850	167	20	month	month	NOUN
taxlaw-2850	167	21	to	to	ADP
taxlaw-2850	167	22	two	two	NUM
taxlaw-2850	167	23	years	year	NOUN
taxlaw-2850	167	24	they	they	PRON
taxlaw-2850	167	25	fail	fail	VERB
taxlaw-2850	167	26	to	to	PART
taxlaw-2850	167	27	outperform	outperform	VERB
taxlaw-2850	167	28	a	a	DET
taxlaw-2850	167	29	naïve	naïve	ADJ
taxlaw-2850	167	30	random	random	ADJ
taxlaw-2850	167	31	walk	walk	NOUN
taxlaw-2850	167	32	model	model	NOUN
taxlaw-2850	167	33	(	(	PUNCT
taxlaw-2850	167	34	which	which	PRON
taxlaw-2850	167	35	says	say	VERB
taxlaw-2850	167	36	that	that	SCONJ
taxlaw-2850	167	37	the	the	DET
taxlaw-2850	167	38	best	good	ADJ
taxlaw-2850	167	39	forecast	forecast	NOUN
taxlaw-2850	167	40	of	of	ADP
taxlaw-2850	167	41	any	any	DET
taxlaw-2850	167	42	future	future	ADJ
taxlaw-2850	167	43	exchange	exchange	NOUN
taxlaw-2850	167	44	rate	rate	NOUN
taxlaw-2850	167	45	is	be	AUX
taxlaw-2850	167	46	today	today	NOUN
taxlaw-2850	167	47	’s	’s	PART
taxlaw-2850	167	48	rate	rate	NOUN
taxlaw-2850	167	49	)	)	PUNCT
taxlaw-2850	167	50	.	.	PUNCT
taxlaw-2850	168	1	almost	almost	ADV
taxlaw-2850	168	2	incredibly	incredibly	ADV
taxlaw-2850	168	3	,	,	PUNCT
taxlaw-2850	168	4	this	this	DET
taxlaw-2850	168	5	result	result	NOUN
taxlaw-2850	168	6	holds	hold	VERB
taxlaw-2850	168	7	even	even	ADV
taxlaw-2850	168	8	when	when	SCONJ
taxlaw-2850	168	9	the	the	DET
taxlaw-2850	168	10	model	model	NOUN
taxlaw-2850	168	11	forecasts	forecast	NOUN
taxlaw-2850	168	12	are	be	AUX
taxlaw-2850	168	13	based	base	VERB
taxlaw-2850	168	14	on	on	ADP
taxlaw-2850	168	15	actual	actual	ADJ
taxlaw-2850	168	16	realized	realize	VERB
taxlaw-2850	168	17	values	value	NOUN
taxlaw-2850	168	18	of	of	ADP
taxlaw-2850	168	19	the	the	DET
taxlaw-2850	168	20	explanatory	explanatory	ADJ
taxlaw-2850	168	21	variables.24	variables.24	NOUN
taxlaw-2850	168	22	this	this	PRON
taxlaw-2850	168	23	may	may	AUX
taxlaw-2850	168	24	be	be	AUX
taxlaw-2850	168	25	due	due	ADJ
taxlaw-2850	168	26	in	in	ADP
taxlaw-2850	168	27	part	part	NOUN
taxlaw-2850	168	28	to	to	ADP
taxlaw-2850	168	29	the	the	DET
taxlaw-2850	168	30	huge	huge	ADJ
taxlaw-2850	168	31	speculative	speculative	ADJ
taxlaw-2850	168	32	component	component	NOUN
taxlaw-2850	168	33	of	of	ADP
taxlaw-2850	168	34	exchange	exchange	NOUN
taxlaw-2850	168	35	rate	rate	NOUN
taxlaw-2850	168	36	trading	trading	NOUN
taxlaw-2850	168	37	.	.	PUNCT
taxlaw-2850	169	1	the	the	DET
taxlaw-2850	169	2	foreign	foreign	ADJ
taxlaw-2850	169	3	exchange	exchange	NOUN
taxlaw-2850	169	4	market	market	NOUN
taxlaw-2850	169	5	has	have	VERB
taxlaw-2850	169	6	transactions	transaction	NOUN
taxlaw-2850	169	7	that	that	PRON
taxlaw-2850	169	8	exceed	exceed	VERB
taxlaw-2850	169	9	$	$	SYM
taxlaw-2850	169	10	5	5	NUM
taxlaw-2850	169	11	trillion	trillion	NUM
taxlaw-2850	169	12	each	each	DET
taxlaw-2850	169	13	day	day	NOUN
taxlaw-2850	169	14	;	;	PUNCT
taxlaw-2850	169	15	the	the	DET
taxlaw-2850	169	16	u.s	u.s	PROPN
taxlaw-2850	169	17	.	.	PROPN
taxlaw-2850	169	18	dollar	dollar	NOUN
taxlaw-2850	169	19	is	be	AUX
taxlaw-2850	169	20	involved	involve	VERB
taxlaw-2850	169	21	in	in	ADP
taxlaw-2850	169	22	88	88	NUM
taxlaw-2850	169	23	%	%	NOUN
taxlaw-2850	169	24	of	of	ADP
taxlaw-2850	169	25	these	these	DET
taxlaw-2850	169	26	currency	currency	NOUN
taxlaw-2850	169	27	trades.25	trades.25	NOUN
taxlaw-2850	169	28	compare	compare	VERB
taxlaw-2850	169	29	the	the	DET
taxlaw-2850	169	30	size	size	NOUN
taxlaw-2850	169	31	of	of	ADP
taxlaw-2850	169	32	the	the	DET
taxlaw-2850	169	33	world	world	NOUN
taxlaw-2850	169	34	economy	economy	NOUN
taxlaw-2850	169	35	,	,	PUNCT
taxlaw-2850	169	36	with	with	ADP
taxlaw-2850	169	37	an	an	DET
taxlaw-2850	169	38	annual	annual	ADJ
taxlaw-2850	169	39	gdp	gdp	NOUN
taxlaw-2850	169	40	of	of	ADP
taxlaw-2850	169	41	about	about	ADV
taxlaw-2850	169	42	$	$	SYM
taxlaw-2850	169	43	75	75	NUM
taxlaw-2850	169	44	trillion	trillion	NUM
taxlaw-2850	169	45	.	.	PUNCT
taxlaw-2850	170	1	all	all	PRON
taxlaw-2850	170	2	of	of	ADP
taxlaw-2850	170	3	world	world	NOUN
taxlaw-2850	170	4	gdp	gdp	NOUN
taxlaw-2850	170	5	could	could	AUX
taxlaw-2850	170	6	be	be	AUX
taxlaw-2850	170	7	22	22	NUM
taxlaw-2850	170	8	see	see	NOUN
taxlaw-2850	170	9	,	,	PUNCT
taxlaw-2850	170	10	e.g.	e.g.	ADV
taxlaw-2850	170	11	,	,	PUNCT
taxlaw-2850	170	12	alan	alan	PROPN
taxlaw-2850	170	13	j.	j.	PROPN
taxlaw-2850	170	14	auerbach	auerbach	PROPN
taxlaw-2850	170	15	&	&	CCONJ
taxlaw-2850	170	16	douglas	douglas	PROPN
taxlaw-2850	170	17	holtz	holtz	PROPN
taxlaw-2850	170	18	-	-	PUNCT
taxlaw-2850	170	19	eakin	eakin	PROPN
taxlaw-2850	170	20	,	,	PUNCT
taxlaw-2850	170	21	the	the	DET
taxlaw-2850	170	22	role	role	NOUN
taxlaw-2850	170	23	of	of	ADP
taxlaw-2850	170	24	border	border	NOUN
taxlaw-2850	170	25	adjustments	adjustment	NOUN
taxlaw-2850	170	26	in	in	ADP
taxlaw-2850	170	27	international	international	ADJ
taxlaw-2850	170	28	taxation	taxation	NOUN
taxlaw-2850	170	29	,	,	PUNCT
taxlaw-2850	170	30	am	be	AUX
taxlaw-2850	170	31	.	.	PUNCT
taxlaw-2850	171	1	action	action	NOUN
taxlaw-2850	171	2	forum	forum	PROPN
taxlaw-2850	171	3	(	(	PUNCT
taxlaw-2850	171	4	nov	nov	PROPN
taxlaw-2850	171	5	.	.	PROPN
taxlaw-2850	171	6	30	30	NUM
taxlaw-2850	171	7	,	,	PUNCT
taxlaw-2850	171	8	2016	2016	NUM
taxlaw-2850	171	9	)	)	PUNCT
taxlaw-2850	171	10	,	,	PUNCT
taxlaw-2850	171	11	http://www.americanactionforum.org/research/14344/	http://www.americanactionforum.org/research/14344/	PROPN
taxlaw-2850	172	1	[	[	X
taxlaw-2850	172	2	perma.cc/yy2w-gj6f	perma.cc/yy2w-gj6f	PROPN
taxlaw-2850	172	3	]	]	PUNCT
taxlaw-2850	172	4	.	.	PUNCT
taxlaw-2850	173	1	23	23	NUM
taxlaw-2850	173	2	kenneth	kenneth	PROPN
taxlaw-2850	173	3	rogoff	rogoff	PROPN
taxlaw-2850	173	4	,	,	PUNCT
taxlaw-2850	173	5	perspectives	perspective	NOUN
taxlaw-2850	173	6	on	on	ADP
taxlaw-2850	173	7	exchange	exchange	NOUN
taxlaw-2850	173	8	rate	rate	NOUN
taxlaw-2850	173	9	volatility	volatility	NOUN
taxlaw-2850	173	10	,	,	PUNCT
taxlaw-2850	173	11	international	international	ADJ
taxlaw-2850	173	12	capital	capital	NOUN
taxlaw-2850	173	13	flows	flow	VERB
taxlaw-2850	173	14	441	441	NUM
taxlaw-2850	173	15	-	-	SYM
taxlaw-2850	173	16	53	53	NUM
taxlaw-2850	173	17	(	(	PUNCT
taxlaw-2850	173	18	martin	martin	PROPN
taxlaw-2850	173	19	feldstein	feldstein	PROPN
taxlaw-2850	173	20	ed	ed	PROPN
taxlaw-2850	173	21	.	.	PUNCT
taxlaw-2850	173	22	,1999	,1999	PROPN
taxlaw-2850	173	23	)	)	PUNCT
taxlaw-2850	173	24	.	.	PUNCT
taxlaw-2850	174	1	24	24	NUM
taxlaw-2850	175	1	i	i	PRON
taxlaw-2850	175	2	d.	d.	NOUN
taxlaw-2850	175	3	at	at	ADP
taxlaw-2850	175	4	444	444	NUM
taxlaw-2850	175	5	.	.	PUNCT
taxlaw-2850	176	1	25	25	NUM
taxlaw-2850	176	2	see	see	VERB
taxlaw-2850	176	3	triennial	triennial	ADJ
taxlaw-2850	176	4	central	central	ADJ
taxlaw-2850	176	5	bank	bank	NOUN
taxlaw-2850	176	6	survey	survey	NOUN
taxlaw-2850	176	7	:	:	PUNCT
taxlaw-2850	176	8	foreign	foreign	ADJ
taxlaw-2850	176	9	exchange	exchange	NOUN
taxlaw-2850	176	10	turnover	turnover	NOUN
taxlaw-2850	176	11	in	in	ADP
taxlaw-2850	176	12	april	april	PROPN
taxlaw-2850	176	13	2016	2016	NUM
taxlaw-2850	176	14	,	,	PUNCT
taxlaw-2850	176	15	bank	bank	NOUN
taxlaw-2850	176	16	for	for	ADP
taxlaw-2850	176	17	int’l	int’l	NUM
taxlaw-2850	176	18	settlements	settlement	NOUN
taxlaw-2850	176	19	(	(	PUNCT
taxlaw-2850	176	20	sept	sept	PROPN
taxlaw-2850	176	21	.	.	PROPN
taxlaw-2850	176	22	2016	2016	NUM
taxlaw-2850	176	23	)	)	PUNCT
taxlaw-2850	176	24	,	,	PUNCT
taxlaw-2850	176	25	http://www.bis.org/publ/rpfx16fx.pdf	http://www.bis.org/publ/rpfx16fx.pdf	X
taxlaw-2850	177	1	[	[	X
taxlaw-2850	177	2	perma.cc/2nvk-uavp	perma.cc/2nvk-uavp	NOUN
taxlaw-2850	177	3	]	]	X
taxlaw-2850	177	4	.	.	PUNCT
taxlaw-2850	178	1	2017	2017	NUM
taxlaw-2850	178	2	]	]	PUNCT
taxlaw-2850	178	3	problems	problem	NOUN
taxlaw-2850	178	4	with	with	ADP
taxlaw-2850	178	5	destination	destination	NOUN
taxlaw-2850	178	6	-	-	PUNCT
taxlaw-2850	178	7	based	base	VERB
taxlaw-2850	178	8	corporate	corporate	ADJ
taxlaw-2850	178	9	taxes	taxis	NOUN
taxlaw-2850	178	10	241	241	NUM
taxlaw-2850	178	11	purchased	purchase	VERB
taxlaw-2850	178	12	with	with	ADP
taxlaw-2850	178	13	about	about	ADV
taxlaw-2850	178	14	15	15	NUM
taxlaw-2850	178	15	days	day	NOUN
taxlaw-2850	178	16	of	of	ADP
taxlaw-2850	178	17	foreign	foreign	ADJ
taxlaw-2850	178	18	exchange	exchange	NOUN
taxlaw-2850	178	19	!	!	PUNCT
taxlaw-2850	179	1	thus	thus	ADV
taxlaw-2850	179	2	,	,	PUNCT
taxlaw-2850	179	3	the	the	DET
taxlaw-2850	179	4	bulk	bulk	NOUN
taxlaw-2850	179	5	of	of	ADP
taxlaw-2850	179	6	exchange	exchange	NOUN
taxlaw-2850	179	7	rate	rate	NOUN
taxlaw-2850	179	8	trading	trading	NOUN
taxlaw-2850	179	9	is	be	AUX
taxlaw-2850	179	10	not	not	PART
taxlaw-2850	179	11	related	relate	VERB
taxlaw-2850	179	12	to	to	ADP
taxlaw-2850	179	13	the	the	DET
taxlaw-2850	179	14	purchase	purchase	NOUN
taxlaw-2850	179	15	of	of	ADP
taxlaw-2850	179	16	goods	good	NOUN
taxlaw-2850	179	17	or	or	CCONJ
taxlaw-2850	179	18	even	even	ADV
taxlaw-2850	179	19	assets	asset	NOUN
taxlaw-2850	179	20	,	,	PUNCT
taxlaw-2850	179	21	but	but	CCONJ
taxlaw-2850	179	22	rather	rather	ADV
taxlaw-2850	179	23	to	to	ADP
taxlaw-2850	179	24	financial	financial	ADJ
taxlaw-2850	179	25	market	market	NOUN
taxlaw-2850	179	26	trading	trading	NOUN
taxlaw-2850	179	27	.	.	PUNCT
taxlaw-2850	180	1	this	this	PRON
taxlaw-2850	180	2	may	may	AUX
taxlaw-2850	180	3	help	help	VERB
taxlaw-2850	180	4	explain	explain	VERB
taxlaw-2850	180	5	why	why	SCONJ
taxlaw-2850	180	6	exchange	exchange	NOUN
taxlaw-2850	180	7	rate	rate	NOUN
taxlaw-2850	180	8	movements	movement	NOUN
taxlaw-2850	180	9	are	be	AUX
taxlaw-2850	180	10	difficult	difficult	ADJ
taxlaw-2850	180	11	to	to	PART
taxlaw-2850	180	12	predict	predict	VERB
taxlaw-2850	180	13	with	with	ADP
taxlaw-2850	180	14	standard	standard	ADJ
taxlaw-2850	180	15	theories	theory	NOUN
taxlaw-2850	180	16	or	or	CCONJ
taxlaw-2850	180	17	macroeconomic	macroeconomic	ADJ
taxlaw-2850	180	18	models	model	NOUN
taxlaw-2850	180	19	.	.	PUNCT
taxlaw-2850	181	1	indeed	indeed	ADV
taxlaw-2850	181	2	,	,	PUNCT
taxlaw-2850	181	3	macroeconomists	macroeconomist	NOUN
taxlaw-2850	181	4	have	have	VERB
taxlaw-2850	181	5	a	a	DET
taxlaw-2850	181	6	dismal	dismal	ADJ
taxlaw-2850	181	7	record	record	NOUN
taxlaw-2850	181	8	of	of	ADP
taxlaw-2850	181	9	predicting	predict	VERB
taxlaw-2850	181	10	exchange	exchange	NOUN
taxlaw-2850	181	11	rate	rate	NOUN
taxlaw-2850	181	12	movements	movement	NOUN
taxlaw-2850	181	13	based	base	VERB
taxlaw-2850	181	14	on	on	ADP
taxlaw-2850	181	15	any	any	DET
taxlaw-2850	181	16	fundamental	fundamental	ADJ
taxlaw-2850	181	17	theories	theory	NOUN
taxlaw-2850	181	18	of	of	ADP
taxlaw-2850	181	19	exchange	exchange	NOUN
taxlaw-2850	181	20	rate	rate	NOUN
taxlaw-2850	181	21	determination	determination	NOUN
taxlaw-2850	181	22	.	.	PUNCT
taxlaw-2850	182	1	thus	thus	ADV
taxlaw-2850	182	2	,	,	PUNCT
taxlaw-2850	182	3	there	there	PRON
taxlaw-2850	182	4	should	should	AUX
taxlaw-2850	182	5	be	be	AUX
taxlaw-2850	182	6	grave	grave	ADJ
taxlaw-2850	182	7	doubts	doubt	NOUN
taxlaw-2850	182	8	that	that	SCONJ
taxlaw-2850	182	9	exchange	exchange	NOUN
taxlaw-2850	182	10	rate	rate	NOUN
taxlaw-2850	182	11	changes	change	NOUN
taxlaw-2850	182	12	will	will	AUX
taxlaw-2850	182	13	smoothly	smoothly	ADV
taxlaw-2850	182	14	offset	offset	VERB
taxlaw-2850	182	15	the	the	DET
taxlaw-2850	182	16	effects	effect	NOUN
taxlaw-2850	182	17	of	of	ADP
taxlaw-2850	182	18	the	the	DET
taxlaw-2850	182	19	border	border	NOUN
taxlaw-2850	182	20	adjustment	adjustment	NOUN
taxlaw-2850	182	21	.	.	PUNCT
taxlaw-2850	183	1	the	the	DET
taxlaw-2850	183	2	exchange	exchange	NOUN
taxlaw-2850	183	3	rate	rate	NOUN
taxlaw-2850	183	4	offset	offset	NOUN
taxlaw-2850	183	5	argument	argument	NOUN
taxlaw-2850	183	6	is	be	AUX
taxlaw-2850	183	7	sometimes	sometimes	ADV
taxlaw-2850	183	8	made	make	VERB
taxlaw-2850	183	9	by	by	ADP
taxlaw-2850	183	10	noting	note	VERB
taxlaw-2850	183	11	that	that	SCONJ
taxlaw-2850	183	12	trade	trade	NOUN
taxlaw-2850	183	13	must	must	AUX
taxlaw-2850	183	14	balance	balance	VERB
taxlaw-2850	183	15	in	in	ADP
taxlaw-2850	183	16	the	the	DET
taxlaw-2850	183	17	long	long	ADJ
taxlaw-2850	183	18	run	run	NOUN
taxlaw-2850	183	19	,	,	PUNCT
taxlaw-2850	183	20	or	or	CCONJ
taxlaw-2850	183	21	by	by	ADP
taxlaw-2850	183	22	simply	simply	ADV
taxlaw-2850	183	23	assuming	assume	VERB
taxlaw-2850	183	24	balanced	balanced	ADJ
taxlaw-2850	183	25	trade	trade	NOUN
taxlaw-2850	183	26	.	.	PUNCT
taxlaw-2850	184	1	yet	yet	ADV
taxlaw-2850	184	2	while	while	SCONJ
taxlaw-2850	184	3	trade	trade	NOUN
taxlaw-2850	184	4	must	must	AUX
taxlaw-2850	184	5	balance	balance	VERB
taxlaw-2850	184	6	in	in	ADP
taxlaw-2850	184	7	the	the	DET
taxlaw-2850	184	8	long	long	ADJ
taxlaw-2850	184	9	run	run	NOUN
taxlaw-2850	184	10	,	,	PUNCT
taxlaw-2850	184	11	there	there	PRON
taxlaw-2850	184	12	is	be	VERB
taxlaw-2850	184	13	no	no	DET
taxlaw-2850	184	14	reason	reason	NOUN
taxlaw-2850	184	15	why	why	SCONJ
taxlaw-2850	184	16	countries	country	NOUN
taxlaw-2850	184	17	ca	can	AUX
taxlaw-2850	184	18	n’t	not	PART
taxlaw-2850	184	19	run	run	VERB
taxlaw-2850	184	20	persistent	persistent	ADJ
taxlaw-2850	184	21	trade	trade	NOUN
taxlaw-2850	184	22	deficits	deficit	NOUN
taxlaw-2850	184	23	and	and	CCONJ
taxlaw-2850	184	24	surpluses	surplus	NOUN
taxlaw-2850	184	25	.	.	PUNCT
taxlaw-2850	185	1	indeed	indeed	ADV
taxlaw-2850	185	2	,	,	PUNCT
taxlaw-2850	185	3	the	the	DET
taxlaw-2850	185	4	united	united	PROPN
taxlaw-2850	185	5	states	states	PROPN
taxlaw-2850	185	6	has	have	AUX
taxlaw-2850	185	7	experienced	experience	VERB
taxlaw-2850	185	8	a	a	DET
taxlaw-2850	185	9	trade	trade	NOUN
taxlaw-2850	185	10	deficit	deficit	NOUN
taxlaw-2850	185	11	for	for	ADP
taxlaw-2850	185	12	every	every	DET
taxlaw-2850	185	13	year	year	NOUN
taxlaw-2850	185	14	of	of	ADP
taxlaw-2850	185	15	the	the	DET
taxlaw-2850	185	16	last	last	ADJ
taxlaw-2850	185	17	40	40	NUM
taxlaw-2850	185	18	years	year	NOUN
taxlaw-2850	185	19	.	.	PUNCT
taxlaw-2850	186	1	our	our	PRON
taxlaw-2850	186	2	persistent	persistent	ADJ
taxlaw-2850	186	3	trade	trade	NOUN
taxlaw-2850	186	4	deficit	deficit	NOUN
taxlaw-2850	186	5	is	be	AUX
taxlaw-2850	186	6	due	due	ADJ
taxlaw-2850	186	7	to	to	ADP
taxlaw-2850	186	8	macroeconomic	macroeconomic	ADJ
taxlaw-2850	186	9	considerations	consideration	NOUN
taxlaw-2850	186	10	,	,	PUNCT
taxlaw-2850	186	11	and	and	CCONJ
taxlaw-2850	186	12	in	in	ADP
taxlaw-2850	186	13	particular	particular	ADJ
taxlaw-2850	186	14	,	,	PUNCT
taxlaw-2850	186	15	the	the	DET
taxlaw-2850	186	16	fact	fact	NOUN
taxlaw-2850	186	17	that	that	SCONJ
taxlaw-2850	186	18	u.s	u.s	PROPN
taxlaw-2850	186	19	.	.	PROPN
taxlaw-2850	186	20	savings	saving	NOUN
taxlaw-2850	186	21	are	be	AUX
taxlaw-2850	186	22	low	low	ADJ
taxlaw-2850	186	23	relative	relative	ADJ
taxlaw-2850	186	24	to	to	ADP
taxlaw-2850	186	25	our	our	PRON
taxlaw-2850	186	26	private	private	ADJ
taxlaw-2850	186	27	investment	investment	NOUN
taxlaw-2850	186	28	desires	desire	NOUN
taxlaw-2850	186	29	and	and	CCONJ
taxlaw-2850	186	30	government	government	NOUN
taxlaw-2850	186	31	borrowing.26	borrowing.26	NOUN
taxlaw-2850	186	32	if	if	SCONJ
taxlaw-2850	186	33	nothing	nothing	PRON
taxlaw-2850	186	34	changes	change	VERB
taxlaw-2850	186	35	those	those	DET
taxlaw-2850	186	36	macroeconomic	macroeconomic	ADJ
taxlaw-2850	186	37	variables	variable	NOUN
taxlaw-2850	186	38	,	,	PUNCT
taxlaw-2850	186	39	then	then	ADV
taxlaw-2850	186	40	our	our	PRON
taxlaw-2850	186	41	trade	trade	NOUN
taxlaw-2850	186	42	deficit	deficit	NOUN
taxlaw-2850	186	43	should	should	AUX
taxlaw-2850	186	44	remain	remain	VERB
taxlaw-2850	186	45	constant	constant	ADJ
taxlaw-2850	186	46	,	,	PUNCT
taxlaw-2850	186	47	so	so	SCONJ
taxlaw-2850	186	48	the	the	DET
taxlaw-2850	186	49	exchange	exchange	NOUN
taxlaw-2850	186	50	rate	rate	NOUN
taxlaw-2850	186	51	offset	offset	NOUN
taxlaw-2850	186	52	must	must	AUX
taxlaw-2850	186	53	offset	offset	VERB
taxlaw-2850	186	54	any	any	DET
taxlaw-2850	186	55	trade	trade	NOUN
taxlaw-2850	186	56	distortions	distortion	NOUN
taxlaw-2850	186	57	introduced	introduce	VERB
taxlaw-2850	186	58	by	by	ADP
taxlaw-2850	186	59	the	the	DET
taxlaw-2850	186	60	tax	tax	NOUN
taxlaw-2850	186	61	changes	change	NOUN
taxlaw-2850	186	62	.	.	PUNCT
taxlaw-2850	187	1	still	still	ADV
taxlaw-2850	187	2	,	,	PUNCT
taxlaw-2850	187	3	it	it	PRON
taxlaw-2850	187	4	is	be	AUX
taxlaw-2850	187	5	far	far	ADV
taxlaw-2850	187	6	from	from	ADP
taxlaw-2850	187	7	clear	clear	ADJ
taxlaw-2850	187	8	that	that	SCONJ
taxlaw-2850	187	9	a	a	DET
taxlaw-2850	187	10	tax	tax	NOUN
taxlaw-2850	187	11	change	change	NOUN
taxlaw-2850	187	12	of	of	ADP
taxlaw-2850	187	13	the	the	DET
taxlaw-2850	187	14	magnitude	magnitude	NOUN
taxlaw-2850	187	15	imagined	imagine	VERB
taxlaw-2850	187	16	here	here	ADV
taxlaw-2850	187	17	would	would	AUX
taxlaw-2850	187	18	not	not	PART
taxlaw-2850	187	19	affect	affect	VERB
taxlaw-2850	187	20	macroeconomic	macroeconomic	ADJ
taxlaw-2850	187	21	variables	variable	NOUN
taxlaw-2850	187	22	such	such	ADJ
taxlaw-2850	187	23	as	as	ADP
taxlaw-2850	187	24	savings	saving	NOUN
taxlaw-2850	187	25	,	,	PUNCT
taxlaw-2850	187	26	investment	investment	NOUN
taxlaw-2850	187	27	,	,	PUNCT
taxlaw-2850	187	28	tax	tax	NOUN
taxlaw-2850	187	29	revenues	revenue	NOUN
taxlaw-2850	187	30	,	,	PUNCT
taxlaw-2850	187	31	and	and	CCONJ
taxlaw-2850	187	32	government	government	NOUN
taxlaw-2850	187	33	spending	spending	NOUN
taxlaw-2850	187	34	.	.	PUNCT
taxlaw-2850	188	1	in	in	ADP
taxlaw-2850	188	2	addition	addition	NOUN
taxlaw-2850	188	3	,	,	PUNCT
taxlaw-2850	188	4	many	many	ADJ
taxlaw-2850	188	5	countries	country	NOUN
taxlaw-2850	188	6	do	do	AUX
taxlaw-2850	188	7	indeed	indeed	ADV
taxlaw-2850	188	8	fix	fix	VERB
taxlaw-2850	188	9	their	their	PRON
taxlaw-2850	188	10	exchange	exchange	NOUN
taxlaw-2850	188	11	rates	rate	NOUN
taxlaw-2850	188	12	,	,	PUNCT
taxlaw-2850	188	13	and	and	CCONJ
taxlaw-2850	188	14	this	this	PRON
taxlaw-2850	188	15	will	will	AUX
taxlaw-2850	188	16	also	also	ADV
taxlaw-2850	188	17	slow	slow	VERB
taxlaw-2850	188	18	any	any	DET
taxlaw-2850	188	19	adjustment	adjustment	NOUN
taxlaw-2850	188	20	to	to	ADP
taxlaw-2850	188	21	the	the	DET
taxlaw-2850	188	22	introduction	introduction	NOUN
taxlaw-2850	188	23	of	of	ADP
taxlaw-2850	188	24	the	the	DET
taxlaw-2850	188	25	ryan	ryan	PROPN
taxlaw-2850	188	26	tax.27	tax.27	PROPN
taxlaw-2850	188	27	auerbach	auerbach	PROPN
taxlaw-2850	188	28	and	and	CCONJ
taxlaw-2850	188	29	holtz	holtz	PROPN
taxlaw-2850	188	30	-	-	PUNCT
taxlaw-2850	188	31	eakin	eakin	PROPN
taxlaw-2850	188	32	recognize	recognize	VERB
taxlaw-2850	188	33	that	that	PRON
taxlaw-2850	188	34	,	,	PUNCT
taxlaw-2850	188	35	but	but	CCONJ
taxlaw-2850	188	36	they	they	PRON
taxlaw-2850	188	37	note	note	VERB
taxlaw-2850	188	38	that	that	SCONJ
taxlaw-2850	188	39	most	most	ADJ
taxlaw-2850	188	40	countries	country	NOUN
taxlaw-2850	188	41	do	do	VERB
taxlaw-2850	188	42	this	this	PRON
taxlaw-2850	188	43	for	for	ADP
taxlaw-2850	188	44	reasons	reason	NOUN
taxlaw-2850	188	45	of	of	ADP
taxlaw-2850	188	46	“	"	PUNCT
taxlaw-2850	188	47	competitiveness	competitiveness	NOUN
taxlaw-2850	188	48	”	"	PUNCT
taxlaw-2850	188	49	and	and	CCONJ
taxlaw-2850	188	50	therefore	therefore	ADV
taxlaw-2850	188	51	could	could	AUX
taxlaw-2850	188	52	be	be	AUX
taxlaw-2850	188	53	expected	expect	VERB
taxlaw-2850	188	54	to	to	PART
taxlaw-2850	188	55	adjust	adjust	VERB
taxlaw-2850	188	56	pegs	peg	NOUN
taxlaw-2850	188	57	accordingly.28	accordingly.28	NOUN
taxlaw-2850	188	58	we	we	PRON
taxlaw-2850	188	59	disagree	disagree	VERB
taxlaw-2850	188	60	.	.	PUNCT
taxlaw-2850	189	1	most	most	ADJ
taxlaw-2850	189	2	countries	country	NOUN
taxlaw-2850	189	3	peg	peg	VERB
taxlaw-2850	189	4	to	to	PART
taxlaw-2850	189	5	achieve	achieve	VERB
taxlaw-2850	189	6	other	other	ADJ
taxlaw-2850	189	7	macroeconomic	macroeconomic	ADJ
taxlaw-2850	189	8	goals	goal	NOUN
taxlaw-2850	189	9	,	,	PUNCT
taxlaw-2850	189	10	and	and	CCONJ
taxlaw-2850	189	11	in	in	ADP
taxlaw-2850	189	12	particular	particular	ADJ
taxlaw-2850	189	13	26	26	NUM
taxlaw-2850	189	14	the	the	DET
taxlaw-2850	189	15	borrowing	borrowing	NOUN
taxlaw-2850	189	16	that	that	PRON
taxlaw-2850	189	17	occurs	occur	VERB
taxlaw-2850	189	18	from	from	ADP
taxlaw-2850	189	19	abroad	abroad	ADV
taxlaw-2850	189	20	is	be	AUX
taxlaw-2850	189	21	the	the	DET
taxlaw-2850	189	22	“	"	PUNCT
taxlaw-2850	189	23	flip	flip	ADJ
taxlaw-2850	189	24	side	side	NOUN
taxlaw-2850	189	25	”	"	PUNCT
taxlaw-2850	189	26	of	of	ADP
taxlaw-2850	189	27	the	the	DET
taxlaw-2850	189	28	trade	trade	NOUN
taxlaw-2850	189	29	deficit	deficit	NOUN
taxlaw-2850	189	30	.	.	PUNCT
taxlaw-2850	190	1	in	in	ADP
taxlaw-2850	190	2	particular	particular	ADJ
taxlaw-2850	190	3	,	,	PUNCT
taxlaw-2850	190	4	basic	basic	ADJ
taxlaw-2850	190	5	national	national	ADJ
taxlaw-2850	190	6	income	income	NOUN
taxlaw-2850	190	7	accounting	accounting	NOUN
taxlaw-2850	190	8	indicates	indicate	VERB
taxlaw-2850	190	9	that	that	SCONJ
taxlaw-2850	190	10	ex	ex	PROPN
taxlaw-2850	190	11	-	-	NOUN
taxlaw-2850	190	12	im	im	INTJ
taxlaw-2850	190	13	(	(	PUNCT
taxlaw-2850	190	14	the	the	DET
taxlaw-2850	190	15	trade	trade	NOUN
taxlaw-2850	190	16	balance	balance	NOUN
taxlaw-2850	190	17	)	)	PUNCT
taxlaw-2850	190	18	must	must	AUX
taxlaw-2850	190	19	always	always	ADV
taxlaw-2850	190	20	equal	equal	VERB
taxlaw-2850	190	21	the	the	DET
taxlaw-2850	190	22	sum	sum	NOUN
taxlaw-2850	190	23	of	of	ADP
taxlaw-2850	190	24	the	the	DET
taxlaw-2850	190	25	private	private	ADJ
taxlaw-2850	190	26	savings	saving	NOUN
taxlaw-2850	190	27	/	/	SYM
taxlaw-2850	190	28	investment	investment	NOUN
taxlaw-2850	190	29	balance	balance	NOUN
taxlaw-2850	190	30	(	(	PUNCT
taxlaw-2850	190	31	s	s	NOUN
taxlaw-2850	190	32	-	-	PUNCT
taxlaw-2850	190	33	i	i	NOUN
taxlaw-2850	190	34	)	)	PUNCT
taxlaw-2850	190	35	and	and	CCONJ
taxlaw-2850	190	36	the	the	DET
taxlaw-2850	190	37	government	government	NOUN
taxlaw-2850	190	38	budget	budget	NOUN
taxlaw-2850	190	39	balance	balance	NOUN
taxlaw-2850	190	40	of	of	ADP
taxlaw-2850	190	41	tax	tax	NOUN
taxlaw-2850	190	42	revenues	revenue	NOUN
taxlaw-2850	190	43	relative	relative	ADJ
taxlaw-2850	190	44	to	to	ADP
taxlaw-2850	190	45	government	government	NOUN
taxlaw-2850	190	46	spending	spending	NOUN
taxlaw-2850	190	47	(	(	PUNCT
taxlaw-2850	190	48	t	t	PROPN
taxlaw-2850	190	49	-	-	PUNCT
taxlaw-2850	190	50	g	g	NOUN
taxlaw-2850	190	51	)	)	PUNCT
taxlaw-2850	190	52	.	.	PUNCT
taxlaw-2850	191	1	in	in	ADP
taxlaw-2850	191	2	the	the	DET
taxlaw-2850	191	3	case	case	NOUN
taxlaw-2850	191	4	of	of	ADP
taxlaw-2850	191	5	the	the	DET
taxlaw-2850	191	6	united	united	PROPN
taxlaw-2850	191	7	states	states	PROPN
taxlaw-2850	191	8	,	,	PUNCT
taxlaw-2850	191	9	our	our	PRON
taxlaw-2850	191	10	trade	trade	NOUN
taxlaw-2850	191	11	balance	balance	NOUN
taxlaw-2850	191	12	is	be	AUX
taxlaw-2850	191	13	often	often	ADV
taxlaw-2850	191	14	negative	negative	ADJ
taxlaw-2850	191	15	since	since	SCONJ
taxlaw-2850	191	16	our	our	PRON
taxlaw-2850	191	17	savings	saving	NOUN
taxlaw-2850	191	18	(	(	PUNCT
taxlaw-2850	191	19	s	s	X
taxlaw-2850	191	20	)	)	PUNCT
taxlaw-2850	191	21	fall	fall	VERB
taxlaw-2850	191	22	short	short	ADV
taxlaw-2850	191	23	of	of	ADP
taxlaw-2850	191	24	demand	demand	NOUN
taxlaw-2850	191	25	for	for	ADP
taxlaw-2850	191	26	loanable	loanable	ADJ
taxlaw-2850	191	27	funds	fund	NOUN
taxlaw-2850	191	28	due	due	ADJ
taxlaw-2850	191	29	to	to	ADP
taxlaw-2850	191	30	private	private	ADJ
taxlaw-2850	191	31	investment	investment	NOUN
taxlaw-2850	191	32	(	(	PUNCT
taxlaw-2850	191	33	i	i	NOUN
taxlaw-2850	191	34	)	)	PUNCT
taxlaw-2850	191	35	and	and	CCONJ
taxlaw-2850	191	36	government	government	NOUN
taxlaw-2850	191	37	borrowing	borrowing	NOUN
taxlaw-2850	191	38	(	(	PUNCT
taxlaw-2850	191	39	g	g	NOUN
taxlaw-2850	191	40	-	-	PUNCT
taxlaw-2850	191	41	t	t	NOUN
taxlaw-2850	191	42	)	)	PUNCT
taxlaw-2850	191	43	.	.	PUNCT
taxlaw-2850	192	1	27	27	NUM
taxlaw-2850	192	2	in	in	ADP
taxlaw-2850	192	3	the	the	DET
taxlaw-2850	192	4	imf	imf	PROPN
taxlaw-2850	192	5	survey	survey	NOUN
taxlaw-2850	192	6	of	of	ADP
taxlaw-2850	192	7	exchange	exchange	NOUN
taxlaw-2850	192	8	rate	rate	NOUN
taxlaw-2850	192	9	regimes	regime	NOUN
taxlaw-2850	192	10	,	,	PUNCT
taxlaw-2850	192	11	they	they	PRON
taxlaw-2850	192	12	classify	classify	VERB
taxlaw-2850	192	13	only	only	ADV
taxlaw-2850	192	14	29	29	NUM
taxlaw-2850	192	15	of	of	ADP
taxlaw-2850	192	16	191	191	NUM
taxlaw-2850	192	17	countries	country	NOUN
taxlaw-2850	192	18	as	as	ADP
taxlaw-2850	192	19	freely	freely	ADV
taxlaw-2850	192	20	floating	float	VERB
taxlaw-2850	192	21	.	.	PUNCT
taxlaw-2850	193	1	other	other	ADJ
taxlaw-2850	193	2	countries	country	NOUN
taxlaw-2850	193	3	have	have	VERB
taxlaw-2850	193	4	other	other	ADJ
taxlaw-2850	193	5	arrangements	arrangement	NOUN
taxlaw-2850	193	6	,	,	PUNCT
taxlaw-2850	193	7	including	include	VERB
taxlaw-2850	193	8	fixed	fix	VERB
taxlaw-2850	193	9	rates	rate	NOUN
taxlaw-2850	193	10	,	,	PUNCT
taxlaw-2850	193	11	currency	currency	NOUN
taxlaw-2850	193	12	boards	board	NOUN
taxlaw-2850	193	13	,	,	PUNCT
taxlaw-2850	193	14	and	and	CCONJ
taxlaw-2850	193	15	more	more	ADV
taxlaw-2850	193	16	actively	actively	ADV
taxlaw-2850	193	17	“	"	PUNCT
taxlaw-2850	193	18	managed	manage	VERB
taxlaw-2850	193	19	”	"	PUNCT
taxlaw-2850	193	20	floats	float	NOUN
taxlaw-2850	193	21	.	.	PUNCT
taxlaw-2850	194	1	see	see	VERB
taxlaw-2850	194	2	annual	annual	ADJ
taxlaw-2850	194	3	report	report	NOUN
taxlaw-2850	194	4	on	on	ADP
taxlaw-2850	194	5	exchange	exchange	NOUN
taxlaw-2850	194	6	arrangements	arrangement	NOUN
taxlaw-2850	194	7	and	and	CCONJ
taxlaw-2850	194	8	exchange	exchange	NOUN
taxlaw-2850	194	9	restrictions	restriction	NOUN
taxlaw-2850	194	10	,	,	PUNCT
taxlaw-2850	194	11	int’l	int’l	NUM
taxlaw-2850	194	12	monetary	monetary	ADJ
taxlaw-2850	194	13	fund	fund	NOUN
taxlaw-2850	194	14	(	(	PUNCT
taxlaw-2850	194	15	2014	2014	NUM
taxlaw-2850	194	16	)	)	PUNCT
taxlaw-2850	194	17	,	,	PUNCT
taxlaw-2850	194	18	http://www.imf.org/external/pubs/nft/2014/areaers/ar2014.pdf	http://www.imf.org/external/pubs/nft/2014/areaers/ar2014.pdf	NOUN
taxlaw-2850	194	19	[	[	X
taxlaw-2850	194	20	perma.cc/l4h7vxzg	perma.cc/l4h7vxzg	NOUN
taxlaw-2850	194	21	]	]	X
taxlaw-2850	194	22	28	28	NUM
taxlaw-2850	194	23	auerbach	auerbach	PROPN
taxlaw-2850	194	24	&	&	CCONJ
taxlaw-2850	194	25	holtz	holtz	PROPN
taxlaw-2850	194	26	-	-	PUNCT
taxlaw-2850	194	27	eakin	eakin	PROPN
taxlaw-2850	194	28	,	,	PUNCT
taxlaw-2850	194	29	supra	supra	PROPN
taxlaw-2850	194	30	note	note	NOUN
taxlaw-2850	194	31	22	22	NUM
taxlaw-2850	194	32	.	.	SYM
taxlaw-2850	194	33	242	242	NUM
taxlaw-2850	194	34	columbia	columbia	PROPN
taxlaw-2850	194	35	journal	journal	PROPN
taxlaw-2850	194	36	of	of	ADP
taxlaw-2850	194	37	tax	tax	NOUN
taxlaw-2850	194	38	law	law	NOUN
taxlaw-2850	195	1	[	[	X
taxlaw-2850	195	2	vol.8:229	vol.8:229	NOUN
taxlaw-2850	195	3	to	to	PART
taxlaw-2850	195	4	import	import	VERB
taxlaw-2850	195	5	creditability	creditability	NOUN
taxlaw-2850	195	6	with	with	ADP
taxlaw-2850	195	7	respect	respect	NOUN
taxlaw-2850	195	8	to	to	ADP
taxlaw-2850	195	9	monetary	monetary	ADJ
taxlaw-2850	195	10	policy	policy	NOUN
taxlaw-2850	195	11	,	,	PUNCT
taxlaw-2850	195	12	to	to	PART
taxlaw-2850	195	13	target	target	VERB
taxlaw-2850	195	14	inflation	inflation	NOUN
taxlaw-2850	195	15	,	,	PUNCT
taxlaw-2850	195	16	to	to	PART
taxlaw-2850	195	17	enhance	enhance	VERB
taxlaw-2850	195	18	exchange	exchange	NOUN
taxlaw-2850	195	19	rate	rate	NOUN
taxlaw-2850	195	20	stability	stability	NOUN
taxlaw-2850	195	21	,	,	PUNCT
taxlaw-2850	195	22	etc	etc	X
taxlaw-2850	195	23	.	.	X
taxlaw-2850	196	1	it	it	PRON
taxlaw-2850	196	2	is	be	AUX
taxlaw-2850	196	3	far	far	ADV
taxlaw-2850	196	4	from	from	ADP
taxlaw-2850	196	5	clear	clear	ADJ
taxlaw-2850	196	6	that	that	SCONJ
taxlaw-2850	196	7	competitiveness	competitiveness	NOUN
taxlaw-2850	196	8	is	be	AUX
taxlaw-2850	196	9	the	the	DET
taxlaw-2850	196	10	determinative	determinative	ADJ
taxlaw-2850	196	11	motive	motive	NOUN
taxlaw-2850	196	12	in	in	ADP
taxlaw-2850	196	13	most	most	ADJ
taxlaw-2850	196	14	cases	case	NOUN
taxlaw-2850	196	15	.	.	PUNCT
taxlaw-2850	197	1	(	(	PUNCT
taxlaw-2850	197	2	and	and	CCONJ
taxlaw-2850	197	3	often	often	ADV
taxlaw-2850	197	4	pegs	peg	NOUN
taxlaw-2850	197	5	will	will	AUX
taxlaw-2850	197	6	have	have	VERB
taxlaw-2850	197	7	the	the	DET
taxlaw-2850	197	8	opposite	opposite	ADJ
taxlaw-2850	197	9	effect	effect	NOUN
taxlaw-2850	197	10	,	,	PUNCT
taxlaw-2850	197	11	when	when	SCONJ
taxlaw-2850	197	12	countries	country	NOUN
taxlaw-2850	197	13	intervene	intervene	VERB
taxlaw-2850	197	14	to	to	PART
taxlaw-2850	197	15	support	support	VERB
taxlaw-2850	197	16	overvalued	overvalued	ADJ
taxlaw-2850	197	17	currencies	currency	NOUN
taxlaw-2850	197	18	.	.	PUNCT
taxlaw-2850	197	19	)	)	PUNCT
taxlaw-2850	198	1	further	far	ADV
taxlaw-2850	198	2	,	,	PUNCT
taxlaw-2850	198	3	trade	trade	NOUN
taxlaw-2850	198	4	contracts	contract	NOUN
taxlaw-2850	198	5	are	be	AUX
taxlaw-2850	198	6	often	often	ADV
taxlaw-2850	198	7	set	set	VERB
taxlaw-2850	198	8	in	in	ADP
taxlaw-2850	198	9	advance	advance	NOUN
taxlaw-2850	198	10	in	in	ADP
taxlaw-2850	198	11	dollar	dollar	NOUN
taxlaw-2850	198	12	terms	term	NOUN
taxlaw-2850	198	13	,	,	PUNCT
taxlaw-2850	198	14	so	so	SCONJ
taxlaw-2850	198	15	even	even	ADV
taxlaw-2850	198	16	if	if	SCONJ
taxlaw-2850	198	17	exchange	exchange	NOUN
taxlaw-2850	198	18	rates	rate	NOUN
taxlaw-2850	198	19	were	be	AUX
taxlaw-2850	198	20	to	to	PART
taxlaw-2850	198	21	adjust	adjust	VERB
taxlaw-2850	198	22	immediately	immediately	ADV
taxlaw-2850	198	23	and	and	CCONJ
taxlaw-2850	198	24	fully	fully	ADV
taxlaw-2850	198	25	,	,	PUNCT
taxlaw-2850	198	26	there	there	PRON
taxlaw-2850	198	27	would	would	AUX
taxlaw-2850	198	28	still	still	ADV
taxlaw-2850	198	29	be	be	AUX
taxlaw-2850	198	30	a	a	DET
taxlaw-2850	198	31	disruptive	disruptive	ADJ
taxlaw-2850	198	32	lag	lag	NOUN
taxlaw-2850	198	33	in	in	ADP
taxlaw-2850	198	34	terms	term	NOUN
taxlaw-2850	198	35	of	of	ADP
taxlaw-2850	198	36	effects	effect	NOUN
taxlaw-2850	198	37	on	on	ADP
taxlaw-2850	198	38	those	those	PRON
taxlaw-2850	198	39	engaged	engage	VERB
taxlaw-2850	198	40	in	in	ADP
taxlaw-2850	198	41	international	international	ADJ
taxlaw-2850	198	42	trade	trade	NOUN
taxlaw-2850	198	43	.	.	PUNCT
taxlaw-2850	199	1	this	this	DET
taxlaw-2850	199	2	shock	shock	NOUN
taxlaw-2850	199	3	could	could	AUX
taxlaw-2850	199	4	be	be	AUX
taxlaw-2850	199	5	quite	quite	ADV
taxlaw-2850	199	6	damaging	damaging	ADJ
taxlaw-2850	199	7	to	to	ADP
taxlaw-2850	199	8	retailers	retailer	NOUN
taxlaw-2850	199	9	in	in	ADP
taxlaw-2850	199	10	the	the	DET
taxlaw-2850	199	11	short	short	ADJ
taxlaw-2850	199	12	run	run	NOUN
taxlaw-2850	199	13	.	.	PUNCT
taxlaw-2850	200	1	also	also	ADV
taxlaw-2850	200	2	,	,	PUNCT
taxlaw-2850	200	3	if	if	SCONJ
taxlaw-2850	200	4	lags	lag	NOUN
taxlaw-2850	200	5	in	in	ADP
taxlaw-2850	200	6	exchange	exchange	NOUN
taxlaw-2850	200	7	rate	rate	NOUN
taxlaw-2850	200	8	adjustment	adjustment	NOUN
taxlaw-2850	200	9	convince	convince	NOUN
taxlaw-2850	200	10	trading	trading	NOUN
taxlaw-2850	200	11	partners	partner	NOUN
taxlaw-2850	200	12	to	to	PART
taxlaw-2850	200	13	undertake	undertake	VERB
taxlaw-2850	200	14	protectionist	protectionist	ADJ
taxlaw-2850	200	15	trade	trade	NOUN
taxlaw-2850	200	16	measures	measure	NOUN
taxlaw-2850	200	17	in	in	ADP
taxlaw-2850	200	18	response	response	NOUN
taxlaw-2850	200	19	,	,	PUNCT
taxlaw-2850	200	20	those	those	DET
taxlaw-2850	200	21	measures	measure	NOUN
taxlaw-2850	200	22	are	be	AUX
taxlaw-2850	200	23	likely	likely	ADJ
taxlaw-2850	200	24	to	to	PART
taxlaw-2850	200	25	prove	prove	VERB
taxlaw-2850	200	26	more	more	ADV
taxlaw-2850	200	27	long	long	ADV
taxlaw-2850	200	28	-	-	PUNCT
taxlaw-2850	200	29	lasting	last	VERB
taxlaw-2850	200	30	.	.	PUNCT
taxlaw-2850	201	1	in	in	ADP
taxlaw-2850	201	2	addition	addition	NOUN
taxlaw-2850	201	3	,	,	PUNCT
taxlaw-2850	201	4	one	one	PRON
taxlaw-2850	201	5	should	should	AUX
taxlaw-2850	201	6	n’t	not	PART
taxlaw-2850	201	7	be	be	AUX
taxlaw-2850	201	8	sanguine	sanguine	ADJ
taxlaw-2850	201	9	about	about	ADP
taxlaw-2850	201	10	the	the	DET
taxlaw-2850	201	11	effects	effect	NOUN
taxlaw-2850	201	12	of	of	ADP
taxlaw-2850	201	13	a	a	DET
taxlaw-2850	201	14	large	large	ADJ
taxlaw-2850	201	15	dollar	dollar	NOUN
taxlaw-2850	201	16	appreciation	appreciation	NOUN
taxlaw-2850	201	17	,	,	PUNCT
taxlaw-2850	201	18	as	as	SCONJ
taxlaw-2850	201	19	this	this	PRON
taxlaw-2850	201	20	redistributes	redistribute	VERB
taxlaw-2850	201	21	wealth	wealth	NOUN
taxlaw-2850	201	22	away	away	ADV
taxlaw-2850	201	23	from	from	ADP
taxlaw-2850	201	24	u.s	u.s	PROPN
taxlaw-2850	201	25	.	.	PROPN
taxlaw-2850	201	26	owners	owner	NOUN
taxlaw-2850	201	27	of	of	ADP
taxlaw-2850	201	28	foreign	foreign	ADJ
taxlaw-2850	201	29	assets	asset	NOUN
taxlaw-2850	201	30	(	(	PUNCT
taxlaw-2850	201	31	since	since	SCONJ
taxlaw-2850	201	32	their	their	PRON
taxlaw-2850	201	33	assets	asset	NOUN
taxlaw-2850	201	34	are	be	AUX
taxlaw-2850	201	35	now	now	ADV
taxlaw-2850	201	36	worth	worth	ADJ
taxlaw-2850	201	37	less	less	ADV
taxlaw-2850	201	38	in	in	ADP
taxlaw-2850	201	39	dollar	dollar	NOUN
taxlaw-2850	201	40	terms	term	NOUN
taxlaw-2850	201	41	)	)	PUNCT
taxlaw-2850	201	42	and	and	CCONJ
taxlaw-2850	201	43	toward	toward	ADP
taxlaw-2850	201	44	foreign	foreign	ADJ
taxlaw-2850	201	45	owners	owner	NOUN
taxlaw-2850	201	46	of	of	ADP
taxlaw-2850	201	47	u.s	u.s	PROPN
taxlaw-2850	201	48	.	.	PROPN
taxlaw-2850	201	49	assets	asset	NOUN
taxlaw-2850	201	50	.	.	PUNCT
taxlaw-2850	202	1	these	these	DET
taxlaw-2850	202	2	wealth	wealth	NOUN
taxlaw-2850	202	3	effects	effect	NOUN
taxlaw-2850	202	4	involve	involve	VERB
taxlaw-2850	202	5	amounts	amount	NOUN
taxlaw-2850	202	6	in	in	ADP
taxlaw-2850	202	7	the	the	DET
taxlaw-2850	202	8	trillions	trillion	NOUN
taxlaw-2850	202	9	of	of	ADP
taxlaw-2850	202	10	dollars.29	dollars.29	NOUN
taxlaw-2850	202	11	dollar	dollar	NOUN
taxlaw-2850	202	12	appreciation	appreciation	NOUN
taxlaw-2850	202	13	can	can	AUX
taxlaw-2850	202	14	also	also	ADV
taxlaw-2850	202	15	have	have	VERB
taxlaw-2850	202	16	dire	dire	ADJ
taxlaw-2850	202	17	fiscal	fiscal	ADJ
taxlaw-2850	202	18	consequences	consequence	NOUN
taxlaw-2850	202	19	for	for	ADP
taxlaw-2850	202	20	emerging	emerge	VERB
taxlaw-2850	202	21	economies	economy	NOUN
taxlaw-2850	202	22	that	that	PRON
taxlaw-2850	202	23	are	be	AUX
taxlaw-2850	202	24	borrowing	borrow	VERB
taxlaw-2850	202	25	in	in	ADP
taxlaw-2850	202	26	dollars	dollar	NOUN
taxlaw-2850	202	27	;	;	PUNCT
taxlaw-2850	202	28	indeed	indeed	ADV
taxlaw-2850	202	29	u.s	u.s	PROPN
taxlaw-2850	202	30	.	.	PROPN
taxlaw-2850	202	31	dollar	dollar	NOUN
taxlaw-2850	202	32	appreciation	appreciation	NOUN
taxlaw-2850	202	33	played	play	VERB
taxlaw-2850	202	34	a	a	DET
taxlaw-2850	202	35	large	large	ADJ
taxlaw-2850	202	36	contributing	contribute	VERB
taxlaw-2850	202	37	role	role	NOUN
taxlaw-2850	202	38	in	in	ADP
taxlaw-2850	202	39	several	several	ADJ
taxlaw-2850	202	40	past	past	ADJ
taxlaw-2850	202	41	developing	develop	VERB
taxlaw-2850	202	42	country	country	NOUN
taxlaw-2850	202	43	debt	debt	NOUN
taxlaw-2850	202	44	crises	crisis	NOUN
taxlaw-2850	202	45	,	,	PUNCT
taxlaw-2850	202	46	including	include	VERB
taxlaw-2850	202	47	the	the	DET
taxlaw-2850	202	48	latin	latin	ADJ
taxlaw-2850	202	49	american	american	ADJ
taxlaw-2850	202	50	debt	debt	NOUN
taxlaw-2850	202	51	crises	crisis	NOUN
taxlaw-2850	202	52	of	of	ADP
taxlaw-2850	202	53	the	the	DET
taxlaw-2850	202	54	mid	mid	ADJ
taxlaw-2850	202	55	1980s	1980	NOUN
taxlaw-2850	202	56	and	and	CCONJ
taxlaw-2850	202	57	the	the	DET
taxlaw-2850	202	58	argentine	argentine	ADJ
taxlaw-2850	202	59	debt	debt	NOUN
taxlaw-2850	202	60	crisis	crisis	NOUN
taxlaw-2850	202	61	and	and	CCONJ
taxlaw-2850	202	62	default	default	NOUN
taxlaw-2850	202	63	of	of	ADP
taxlaw-2850	202	64	2001.30	2001.30	NUM
taxlaw-2850	202	65	we	we	PRON
taxlaw-2850	202	66	are	be	AUX
taxlaw-2850	202	67	not	not	PART
taxlaw-2850	202	68	aware	aware	ADJ
taxlaw-2850	202	69	of	of	ADP
taxlaw-2850	202	70	any	any	DET
taxlaw-2850	202	71	empirical	empirical	ADJ
taxlaw-2850	202	72	evidence	evidence	NOUN
taxlaw-2850	202	73	on	on	ADP
taxlaw-2850	202	74	the	the	DET
taxlaw-2850	202	75	exchange	exchange	NOUN
taxlaw-2850	202	76	rate	rate	NOUN
taxlaw-2850	202	77	mechanism	mechanism	NOUN
taxlaw-2850	202	78	,	,	PUNCT
taxlaw-2850	202	79	but	but	CCONJ
taxlaw-2850	202	80	that	that	PRON
taxlaw-2850	202	81	should	should	AUX
taxlaw-2850	202	82	be	be	AUX
taxlaw-2850	202	83	provided	provide	VERB
taxlaw-2850	202	84	before	before	SCONJ
taxlaw-2850	202	85	adjustment	adjustment	NOUN
taxlaw-2850	202	86	is	be	AUX
taxlaw-2850	202	87	taken	take	VERB
taxlaw-2850	202	88	on	on	ADP
taxlaw-2850	202	89	faith	faith	NOUN
taxlaw-2850	202	90	.	.	PUNCT
taxlaw-2850	203	1	indeed	indeed	ADV
taxlaw-2850	203	2	,	,	PUNCT
taxlaw-2850	203	3	it	it	PRON
taxlaw-2850	203	4	seems	seem	VERB
taxlaw-2850	203	5	dangerous	dangerous	ADJ
taxlaw-2850	203	6	to	to	PART
taxlaw-2850	203	7	“	"	PUNCT
taxlaw-2850	203	8	bet	bet	VERB
taxlaw-2850	203	9	”	"	PUNCT
taxlaw-2850	203	10	entire	entire	ADJ
taxlaw-2850	203	11	sectors	sector	NOUN
taxlaw-2850	203	12	of	of	ADP
taxlaw-2850	203	13	the	the	DET
taxlaw-2850	203	14	economy	economy	NOUN
taxlaw-2850	203	15	on	on	ADP
taxlaw-2850	203	16	such	such	ADJ
taxlaw-2850	203	17	untested	untested	ADJ
taxlaw-2850	203	18	grounds	ground	NOUN
taxlaw-2850	203	19	,	,	PUNCT
taxlaw-2850	203	20	especially	especially	ADV
taxlaw-2850	203	21	when	when	SCONJ
taxlaw-2850	203	22	no	no	DET
taxlaw-2850	203	23	other	other	ADJ
taxlaw-2850	203	24	major	major	ADJ
taxlaw-2850	203	25	country	country	NOUN
taxlaw-2850	203	26	has	have	AUX
taxlaw-2850	203	27	adopted	adopt	VERB
taxlaw-2850	203	28	this	this	DET
taxlaw-2850	203	29	type	type	NOUN
taxlaw-2850	203	30	of	of	ADP
taxlaw-2850	203	31	corporate	corporate	ADJ
taxlaw-2850	203	32	tax	tax	NOUN
taxlaw-2850	203	33	.	.	PUNCT
taxlaw-2850	204	1	the	the	DET
taxlaw-2850	204	2	only	only	ADJ
taxlaw-2850	204	3	empirical	empirical	ADJ
taxlaw-2850	204	4	study	study	NOUN
taxlaw-2850	204	5	,	,	PUNCT
taxlaw-2850	204	6	by	by	ADP
taxlaw-2850	204	7	desai	desai	PROPN
taxlaw-2850	204	8	and	and	CCONJ
taxlaw-2850	204	9	hines	hine	NOUN
taxlaw-2850	204	10	,	,	PUNCT
taxlaw-2850	204	11	in	in	ADP
taxlaw-2850	204	12	fact	fact	NOUN
taxlaw-2850	204	13	suggests	suggest	VERB
taxlaw-2850	204	14	that	that	SCONJ
taxlaw-2850	204	15	trade	trade	NOUN
taxlaw-2850	204	16	effects	effect	NOUN
taxlaw-2850	204	17	may	may	AUX
taxlaw-2850	204	18	be	be	AUX
taxlaw-2850	204	19	counter	counter	ADJ
taxlaw-2850	204	20	to	to	ADP
taxlaw-2850	204	21	expectations	expectation	NOUN
taxlaw-2850	204	22	.	.	PUNCT
taxlaw-2850	205	1	according	accord	VERB
taxlaw-2850	205	2	to	to	ADP
taxlaw-2850	205	3	desai	desai	PROPN
taxlaw-2850	205	4	and	and	CCONJ
taxlaw-2850	205	5	hines	hine	NOUN
taxlaw-2850	205	6	,	,	PUNCT
taxlaw-2850	205	7	“	"	PUNCT
taxlaw-2850	205	8	[	[	X
taxlaw-2850	205	9	e]conomic	e]conomic	ADJ
taxlaw-2850	205	10	theory	theory	NOUN
taxlaw-2850	205	11	implies	imply	VERB
taxlaw-2850	205	12	that	that	SCONJ
taxlaw-2850	205	13	exchange	exchange	NOUN
taxlaw-2850	205	14	rate	rate	NOUN
taxlaw-2850	205	15	adjustment	adjustment	NOUN
taxlaw-2850	205	16	prevents	prevent	VERB
taxlaw-2850	205	17	destinationbased	destinationbased	ADJ
taxlaw-2850	205	18	vats	vat	NOUN
taxlaw-2850	205	19	from	from	ADP
taxlaw-2850	205	20	affecting	affect	VERB
taxlaw-2850	205	21	exports	export	NOUN
taxlaw-2850	205	22	and	and	CCONJ
taxlaw-2850	205	23	imports	import	NOUN
taxlaw-2850	205	24	.	.	PUNCT
taxlaw-2850	206	1	indeed	indeed	ADV
taxlaw-2850	206	2	,	,	PUNCT
taxlaw-2850	206	3	this	this	DET
taxlaw-2850	206	4	proposition	proposition	NOUN
taxlaw-2850	206	5	is	be	AUX
taxlaw-2850	206	6	so	so	ADV
taxlaw-2850	206	7	well	well	ADV
taxlaw-2850	206	8	accepted	accept	VERB
taxlaw-2850	206	9	among	among	ADP
taxlaw-2850	206	10	economists	economist	NOUN
taxlaw-2850	206	11	that	that	SCONJ
taxlaw-2850	206	12	it	it	PRON
taxlaw-2850	206	13	has	have	AUX
taxlaw-2850	206	14	not	not	PART
taxlaw-2850	206	15	been	be	AUX
taxlaw-2850	206	16	subjected	subject	VERB
taxlaw-2850	206	17	to	to	ADP
taxlaw-2850	206	18	serious	serious	ADJ
taxlaw-2850	206	19	prior	prior	ADJ
taxlaw-2850	206	20	testing	testing	NOUN
taxlaw-2850	206	21	.	.	PUNCT
taxlaw-2850	207	1	”31	”31	PROPN
taxlaw-2850	208	1	still	still	ADV
taxlaw-2850	208	2	,	,	PUNCT
taxlaw-2850	208	3	desai	desai	PROPN
taxlaw-2850	208	4	and	and	CCONJ
taxlaw-2850	208	5	hines	hines	PROPN
taxlaw-2850	208	6	found	find	VERB
taxlaw-2850	208	7	that	that	SCONJ
taxlaw-2850	208	8	countries	country	NOUN
taxlaw-2850	208	9	that	that	PRON
taxlaw-2850	208	10	relied	rely	VERB
taxlaw-2850	208	11	on	on	ADP
taxlaw-2850	208	12	vats	vat	NOUN
taxlaw-2850	208	13	actually	actually	ADV
taxlaw-2850	208	14	had	have	VERB
taxlaw-2850	208	15	worse	bad	ADJ
taxlaw-2850	208	16	export	export	NOUN
taxlaw-2850	208	17	performance	performance	NOUN
taxlaw-2850	208	18	29	29	NUM
taxlaw-2850	208	19	see	see	VERB
taxlaw-2850	208	20	,	,	PUNCT
taxlaw-2850	208	21	e.g.	e.g.	ADV
taxlaw-2850	208	22	,	,	PUNCT
taxlaw-2850	208	23	alan	alan	PROPN
taxlaw-2850	208	24	viard	viard	PROPN
taxlaw-2850	208	25	,	,	PUNCT
taxlaw-2850	208	26	border	border	NOUN
taxlaw-2850	208	27	tax	tax	NOUN
taxlaw-2850	208	28	adjustments	adjustment	NOUN
taxlaw-2850	208	29	wo	will	AUX
taxlaw-2850	208	30	n’t	not	PART
taxlaw-2850	208	31	stimulate	stimulate	VERB
taxlaw-2850	208	32	exports	export	NOUN
taxlaw-2850	208	33	,	,	PUNCT
taxlaw-2850	208	34	am	be	AUX
taxlaw-2850	208	35	.	.	PUNCT
taxlaw-2850	209	1	enter	enter	VERB
taxlaw-2850	209	2	.	.	PUNCT
taxlaw-2850	210	1	inst	inst	PROPN
taxlaw-2850	210	2	.	.	PUNCT
taxlaw-2850	211	1	(	(	PUNCT
taxlaw-2850	211	2	mar	mar	PROPN
taxlaw-2850	211	3	.	.	PROPN
taxlaw-2850	211	4	2	2	NUM
taxlaw-2850	211	5	,	,	PUNCT
taxlaw-2850	211	6	2009	2009	NUM
taxlaw-2850	211	7	)	)	PUNCT
taxlaw-2850	211	8	,	,	PUNCT
taxlaw-2850	211	9	http://www.aei.org/publication/border-taxadjustments-wont-stimulate-exports/	http://www.aei.org/publication/border-taxadjustments-wont-stimulate-exports/	NOUN
taxlaw-2850	212	1	[	[	X
taxlaw-2850	212	2	perma.cc/65vb-695h	perma.cc/65vb-695h	X
taxlaw-2850	212	3	]	]	X
taxlaw-2850	212	4	.	.	PUNCT
taxlaw-2850	213	1	30	30	NUM
taxlaw-2850	213	2	see	see	VERB
taxlaw-2850	213	3	michael	michael	PROPN
taxlaw-2850	213	4	graetz	graetz	PROPN
taxlaw-2850	213	5	,	,	PUNCT
taxlaw-2850	213	6	the	the	DET
taxlaw-2850	213	7	known	know	VERB
taxlaw-2850	213	8	unknowns	unknown	NOUN
taxlaw-2850	213	9	of	of	ADP
taxlaw-2850	213	10	the	the	DET
taxlaw-2850	213	11	business	business	NOUN
taxlaw-2850	213	12	tax	tax	NOUN
taxlaw-2850	213	13	reforms	reform	NOUN
taxlaw-2850	213	14	proposed	propose	VERB
taxlaw-2850	213	15	in	in	ADP
taxlaw-2850	213	16	the	the	DET
taxlaw-2850	213	17	house	house	PROPN
taxlaw-2850	213	18	republican	republican	PROPN
taxlaw-2850	213	19	blueprint	blueprint	PROPN
taxlaw-2850	213	20	,	,	PUNCT
taxlaw-2850	213	21	8	8	NUM
taxlaw-2850	213	22	colum	colum	NOUN
taxlaw-2850	213	23	.	.	PUNCT
taxlaw-2850	214	1	j.	j.	PROPN
taxlaw-2850	214	2	tax	tax	PROPN
taxlaw-2850	214	3	l.	l.	PROPN
taxlaw-2850	214	4	117	117	NUM
taxlaw-2850	214	5	(	(	PUNCT
taxlaw-2850	214	6	2017	2017	NUM
taxlaw-2850	214	7	)	)	PUNCT
taxlaw-2850	214	8	.	.	PUNCT
taxlaw-2850	215	1	31	31	NUM
taxlaw-2850	215	2	mihir	mihir	PROPN
taxlaw-2850	215	3	desai	desai	PROPN
taxlaw-2850	215	4	&	&	CCONJ
taxlaw-2850	215	5	james	james	PROPN
taxlaw-2850	215	6	hines	hines	PROPN
taxlaw-2850	215	7	,	,	PUNCT
taxlaw-2850	215	8	value	value	NOUN
taxlaw-2850	215	9	-	-	PUNCT
taxlaw-2850	215	10	added	add	VERB
taxlaw-2850	215	11	taxes	taxis	NOUN
taxlaw-2850	215	12	and	and	CCONJ
taxlaw-2850	215	13	international	international	ADJ
taxlaw-2850	215	14	trade	trade	NOUN
taxlaw-2850	215	15	:	:	PUNCT
taxlaw-2850	215	16	the	the	DET
taxlaw-2850	215	17	evidence	evidence	NOUN
taxlaw-2850	215	18	(	(	PUNCT
taxlaw-2850	215	19	nov	nov	PROPN
taxlaw-2850	215	20	.	.	PROPN
taxlaw-2850	215	21	2002	2002	NUM
taxlaw-2850	215	22	)	)	PUNCT
taxlaw-2850	215	23	(	(	PUNCT
taxlaw-2850	215	24	unpublished	unpublished	ADJ
taxlaw-2850	215	25	manuscript	manuscript	NOUN
taxlaw-2850	215	26	)	)	PUNCT
taxlaw-2850	215	27	,	,	PUNCT
taxlaw-2850	215	28	available	available	ADJ
taxlaw-2850	215	29	at	at	ADP
taxlaw-2850	215	30	http://pdfs.semanticscholar.org/0245/59563b9d1470c5932a0b858bb9153ab750df.p	http://pdfs.semanticscholar.org/0245/59563b9d1470c5932a0b858bb9153ab750df.p	PROPN
taxlaw-2850	215	31	df	df	PROPN
taxlaw-2850	215	32	[	[	X
taxlaw-2850	215	33	perma.cc/5scz-e7u5	perma.cc/5scz-e7u5	X
taxlaw-2850	215	34	]	]	SYM
taxlaw-2850	215	35	.	.	PUNCT
taxlaw-2850	216	1	2017	2017	NUM
taxlaw-2850	216	2	]	]	PUNCT
taxlaw-2850	216	3	problems	problem	NOUN
taxlaw-2850	216	4	with	with	ADP
taxlaw-2850	216	5	destination	destination	NOUN
taxlaw-2850	216	6	-	-	PUNCT
taxlaw-2850	216	7	based	base	VERB
taxlaw-2850	216	8	corporate	corporate	ADJ
taxlaw-2850	216	9	taxes	taxis	NOUN
taxlaw-2850	216	10	243	243	NUM
taxlaw-2850	216	11	(	(	PUNCT
taxlaw-2850	216	12	and	and	CCONJ
taxlaw-2850	216	13	also	also	ADV
taxlaw-2850	216	14	lower	low	ADJ
taxlaw-2850	216	15	imports	import	NOUN
taxlaw-2850	216	16	)	)	PUNCT
taxlaw-2850	216	17	,	,	PUNCT
taxlaw-2850	216	18	and	and	CCONJ
taxlaw-2850	216	19	this	this	DET
taxlaw-2850	216	20	finding	finding	NOUN
taxlaw-2850	216	21	typically	typically	ADV
taxlaw-2850	216	22	(	(	PUNCT
taxlaw-2850	216	23	but	but	CCONJ
taxlaw-2850	216	24	not	not	PART
taxlaw-2850	216	25	always	always	ADV
taxlaw-2850	216	26	)	)	PUNCT
taxlaw-2850	216	27	persists	persist	NOUN
taxlaw-2850	216	28	when	when	SCONJ
taxlaw-2850	216	29	control	control	NOUN
taxlaw-2850	216	30	variables	variable	NOUN
taxlaw-2850	216	31	and	and	CCONJ
taxlaw-2850	216	32	country	country	NOUN
taxlaw-2850	216	33	fixed	fix	VERB
taxlaw-2850	216	34	effects	effect	NOUN
taxlaw-2850	216	35	are	be	AUX
taxlaw-2850	216	36	included.32	included.32	PROPN
taxlaw-2850	216	37	desai	desai	PROPN
taxlaw-2850	216	38	and	and	CCONJ
taxlaw-2850	216	39	hines	hine	VERB
taxlaw-2850	216	40	note	note	VERB
taxlaw-2850	216	41	that	that	SCONJ
taxlaw-2850	216	42	the	the	DET
taxlaw-2850	216	43	real	real	ADJ
taxlaw-2850	216	44	world	world	NOUN
taxlaw-2850	216	45	features	feature	NOUN
taxlaw-2850	216	46	of	of	ADP
taxlaw-2850	216	47	vats	vat	NOUN
taxlaw-2850	216	48	can	can	AUX
taxlaw-2850	216	49	explain	explain	VERB
taxlaw-2850	216	50	their	their	PRON
taxlaw-2850	216	51	finding	finding	NOUN
taxlaw-2850	216	52	,	,	PUNCT
taxlaw-2850	216	53	since	since	SCONJ
taxlaw-2850	216	54	vats	vat	NOUN
taxlaw-2850	216	55	tend	tend	VERB
taxlaw-2850	216	56	to	to	PART
taxlaw-2850	216	57	fall	fall	VERB
taxlaw-2850	216	58	more	more	ADV
taxlaw-2850	216	59	heavily	heavily	ADV
taxlaw-2850	216	60	on	on	ADP
taxlaw-2850	216	61	traded	trade	VERB
taxlaw-2850	216	62	goods	good	NOUN
taxlaw-2850	216	63	than	than	ADP
taxlaw-2850	216	64	non	non	ADJ
taxlaw-2850	216	65	-	-	ADJ
taxlaw-2850	216	66	traded	traded	ADJ
taxlaw-2850	216	67	goods	good	NOUN
taxlaw-2850	216	68	,	,	PUNCT
taxlaw-2850	216	69	and	and	CCONJ
taxlaw-2850	216	70	export	export	NOUN
taxlaw-2850	216	71	rebates	rebate	NOUN
taxlaw-2850	216	72	are	be	AUX
taxlaw-2850	216	73	often	often	ADV
taxlaw-2850	216	74	incomplete	incomplete	ADJ
taxlaw-2850	216	75	,	,	PUNCT
taxlaw-2850	216	76	thus	thus	ADV
taxlaw-2850	216	77	discouraging	discourage	VERB
taxlaw-2850	216	78	trade	trade	NOUN
taxlaw-2850	216	79	.	.	PUNCT
taxlaw-2850	217	1	these	these	DET
taxlaw-2850	217	2	two	two	NUM
taxlaw-2850	217	3	explanations	explanation	NOUN
taxlaw-2850	217	4	also	also	ADV
taxlaw-2850	217	5	likely	likely	ADV
taxlaw-2850	217	6	apply	apply	VERB
taxlaw-2850	217	7	in	in	ADP
taxlaw-2850	217	8	the	the	DET
taxlaw-2850	217	9	ryan	ryan	PROPN
taxlaw-2850	217	10	tax	tax	NOUN
taxlaw-2850	217	11	context	context	NOUN
taxlaw-2850	217	12	.	.	PUNCT
taxlaw-2850	218	1	for	for	ADP
taxlaw-2850	218	2	reasons	reason	NOUN
taxlaw-2850	218	3	explained	explain	VERB
taxlaw-2850	218	4	below	below	ADV
taxlaw-2850	218	5	,	,	PUNCT
taxlaw-2850	218	6	the	the	DET
taxlaw-2850	218	7	unlikelihood	unlikelihood	NOUN
taxlaw-2850	218	8	of	of	ADP
taxlaw-2850	218	9	exporters	exporter	NOUN
taxlaw-2850	218	10	getting	get	VERB
taxlaw-2850	218	11	full	full	ADJ
taxlaw-2850	218	12	rebates	rebate	NOUN
taxlaw-2850	218	13	for	for	ADP
taxlaw-2850	218	14	their	their	PRON
taxlaw-2850	218	15	export	export	NOUN
taxlaw-2850	218	16	“	"	PUNCT
taxlaw-2850	218	17	losses	loss	NOUN
taxlaw-2850	218	18	”	"	PUNCT
taxlaw-2850	218	19	are	be	AUX
taxlaw-2850	218	20	even	even	ADV
taxlaw-2850	218	21	stronger	strong	ADJ
taxlaw-2850	218	22	in	in	ADP
taxlaw-2850	218	23	the	the	DET
taxlaw-2850	218	24	ryan	ryan	PROPN
taxlaw-2850	218	25	tax	tax	NOUN
taxlaw-2850	218	26	context	context	NOUN
taxlaw-2850	218	27	than	than	ADP
taxlaw-2850	218	28	in	in	ADP
taxlaw-2850	218	29	a	a	DET
taxlaw-2850	218	30	traditional	traditional	ADJ
taxlaw-2850	218	31	vat,33	vat,33	NOUN
taxlaw-2850	218	32	and	and	CCONJ
taxlaw-2850	218	33	there	there	PRON
taxlaw-2850	218	34	is	be	VERB
taxlaw-2850	218	35	reason	reason	NOUN
taxlaw-2850	218	36	to	to	PART
taxlaw-2850	218	37	believe	believe	VERB
taxlaw-2850	218	38	that	that	SCONJ
taxlaw-2850	218	39	the	the	DET
taxlaw-2850	218	40	ryan	ryan	PROPN
taxlaw-2850	218	41	tax	tax	NOUN
taxlaw-2850	218	42	will	will	AUX
taxlaw-2850	218	43	be	be	AUX
taxlaw-2850	218	44	imposed	impose	VERB
taxlaw-2850	218	45	differentially	differentially	ADV
taxlaw-2850	218	46	on	on	ADP
taxlaw-2850	218	47	tangible	tangible	ADJ
taxlaw-2850	218	48	goods	good	NOUN
taxlaw-2850	218	49	than	than	ADP
taxlaw-2850	218	50	on	on	ADP
taxlaw-2850	218	51	services	service	NOUN
taxlaw-2850	218	52	and	and	CCONJ
taxlaw-2850	218	53	intangibles	intangible	NOUN
taxlaw-2850	218	54	(	(	PUNCT
taxlaw-2850	218	55	discussed	discuss	VERB
taxlaw-2850	218	56	below).34	below).34	PROPN
taxlaw-2850	218	57	there	there	PRON
taxlaw-2850	218	58	are	be	VERB
taxlaw-2850	218	59	other	other	ADJ
taxlaw-2850	218	60	wto	wto	PROPN
taxlaw-2850	218	61	related	relate	VERB
taxlaw-2850	218	62	problems	problem	NOUN
taxlaw-2850	218	63	with	with	ADP
taxlaw-2850	218	64	the	the	DET
taxlaw-2850	218	65	blueprint	blueprint	NOUN
taxlaw-2850	218	66	as	as	ADV
taxlaw-2850	218	67	well	well	ADV
taxlaw-2850	218	68	.	.	PUNCT
taxlaw-2850	219	1	first	first	ADV
taxlaw-2850	219	2	,	,	PUNCT
taxlaw-2850	219	3	the	the	DET
taxlaw-2850	219	4	blueprint	blueprint	NOUN
taxlaw-2850	219	5	explicitly	explicitly	ADV
taxlaw-2850	219	6	declares	declare	VERB
taxlaw-2850	219	7	up	up	ADP
taxlaw-2850	219	8	front	front	NOUN
taxlaw-2850	219	9	that	that	SCONJ
taxlaw-2850	219	10	it	it	PRON
taxlaw-2850	219	11	is	be	AUX
taxlaw-2850	219	12	not	not	PART
taxlaw-2850	219	13	a	a	DET
taxlaw-2850	219	14	vat	vat	NOUN
taxlaw-2850	219	15	but	but	CCONJ
taxlaw-2850	219	16	a	a	DET
taxlaw-2850	219	17	corporate	corporate	ADJ
taxlaw-2850	219	18	income	income	NOUN
taxlaw-2850	219	19	tax	tax	NOUN
taxlaw-2850	219	20	(	(	PUNCT
taxlaw-2850	219	21	“	"	PUNCT
taxlaw-2850	219	22	this	this	DET
taxlaw-2850	219	23	blueprint	blueprint	NOUN
taxlaw-2850	219	24	does	do	AUX
taxlaw-2850	219	25	not	not	PART
taxlaw-2850	219	26	include	include	VERB
taxlaw-2850	219	27	a	a	DET
taxlaw-2850	219	28	value	value	NOUN
taxlaw-2850	219	29	-	-	PUNCT
taxlaw-2850	219	30	added	add	VERB
taxlaw-2850	219	31	tax	tax	NOUN
taxlaw-2850	219	32	(	(	PUNCT
taxlaw-2850	219	33	vat	vat	NOUN
taxlaw-2850	219	34	)	)	PUNCT
taxlaw-2850	219	35	,	,	PUNCT
taxlaw-2850	219	36	a	a	DET
taxlaw-2850	219	37	sales	sale	NOUN
taxlaw-2850	219	38	tax	tax	NOUN
taxlaw-2850	219	39	,	,	PUNCT
taxlaw-2850	219	40	or	or	CCONJ
taxlaw-2850	219	41	any	any	DET
taxlaw-2850	219	42	other	other	ADJ
taxlaw-2850	219	43	tax	tax	NOUN
taxlaw-2850	219	44	as	as	ADP
taxlaw-2850	219	45	an	an	DET
taxlaw-2850	219	46	addition	addition	NOUN
taxlaw-2850	219	47	to	to	ADP
taxlaw-2850	219	48	the	the	DET
taxlaw-2850	219	49	fundamental	fundamental	ADJ
taxlaw-2850	219	50	reforms	reform	NOUN
taxlaw-2850	219	51	of	of	ADP
taxlaw-2850	219	52	the	the	DET
taxlaw-2850	219	53	current	current	ADJ
taxlaw-2850	219	54	income	income	NOUN
taxlaw-2850	219	55	tax	tax	NOUN
taxlaw-2850	219	56	system	system	NOUN
taxlaw-2850	219	57	”	"	PUNCT
taxlaw-2850	219	58	)	)	PUNCT
taxlaw-2850	219	59	.	.	PUNCT
taxlaw-2850	220	1	second	second	ADJ
taxlaw-2850	220	2	,	,	PUNCT
taxlaw-2850	220	3	the	the	DET
taxlaw-2850	220	4	retention	retention	NOUN
taxlaw-2850	220	5	of	of	ADP
taxlaw-2850	220	6	an	an	DET
taxlaw-2850	220	7	exemption	exemption	NOUN
taxlaw-2850	220	8	for	for	ADP
taxlaw-2850	220	9	dividends	dividend	NOUN
taxlaw-2850	220	10	from	from	ADP
taxlaw-2850	220	11	controlled	control	VERB
taxlaw-2850	220	12	foreign	foreign	ADJ
taxlaw-2850	220	13	subsidiaries	subsidiary	NOUN
taxlaw-2850	220	14	(	(	PUNCT
taxlaw-2850	220	15	on	on	ADP
taxlaw-2850	220	16	top	top	NOUN
taxlaw-2850	220	17	of	of	ADP
taxlaw-2850	220	18	the	the	DET
taxlaw-2850	220	19	destination	destination	NOUN
taxlaw-2850	220	20	basis	basis	NOUN
taxlaw-2850	220	21	)	)	PUNCT
taxlaw-2850	220	22	and	and	CCONJ
taxlaw-2850	220	23	subpart	subpart	NOUN
taxlaw-2850	220	24	f	f	PROPN
taxlaw-2850	220	25	and	and	CCONJ
taxlaw-2850	220	26	the	the	DET
taxlaw-2850	220	27	imposition	imposition	NOUN
taxlaw-2850	220	28	of	of	ADP
taxlaw-2850	220	29	tax	tax	NOUN
taxlaw-2850	220	30	on	on	ADP
taxlaw-2850	220	31	some	some	DET
taxlaw-2850	220	32	interest	interest	NOUN
taxlaw-2850	220	33	and	and	CCONJ
taxlaw-2850	220	34	dividends	dividend	NOUN
taxlaw-2850	220	35	make	make	VERB
taxlaw-2850	220	36	the	the	DET
taxlaw-2850	220	37	blueprint	blueprint	NOUN
taxlaw-2850	220	38	look	look	VERB
taxlaw-2850	220	39	more	more	ADV
taxlaw-2850	220	40	like	like	ADP
taxlaw-2850	220	41	a	a	DET
taxlaw-2850	220	42	corporate	corporate	ADJ
taxlaw-2850	220	43	income	income	NOUN
taxlaw-2850	220	44	tax	tax	NOUN
taxlaw-2850	220	45	.	.	PUNCT
taxlaw-2850	221	1	in	in	ADP
taxlaw-2850	221	2	contrast	contrast	NOUN
taxlaw-2850	221	3	,	,	PUNCT
taxlaw-2850	221	4	vats	vat	NOUN
taxlaw-2850	221	5	are	be	AUX
taxlaw-2850	221	6	purely	purely	ADV
taxlaw-2850	221	7	destination	destination	NOUN
taxlaw-2850	221	8	-	-	PUNCT
taxlaw-2850	221	9	based	base	VERB
taxlaw-2850	221	10	and	and	CCONJ
taxlaw-2850	221	11	do	do	AUX
taxlaw-2850	221	12	not	not	PART
taxlaw-2850	221	13	apply	apply	VERB
taxlaw-2850	221	14	to	to	ADP
taxlaw-2850	221	15	any	any	DET
taxlaw-2850	221	16	foreign	foreign	ADJ
taxlaw-2850	221	17	source	source	NOUN
taxlaw-2850	221	18	income	income	NOUN
taxlaw-2850	221	19	,	,	PUNCT
taxlaw-2850	221	20	so	so	CCONJ
taxlaw-2850	221	21	territoriality	territoriality	NOUN
taxlaw-2850	221	22	is	be	AUX
taxlaw-2850	221	23	not	not	PART
taxlaw-2850	221	24	needed	need	VERB
taxlaw-2850	221	25	,	,	PUNCT
taxlaw-2850	221	26	and	and	CCONJ
taxlaw-2850	221	27	financial	financial	ADJ
taxlaw-2850	221	28	flows	flow	NOUN
taxlaw-2850	221	29	are	be	AUX
taxlaw-2850	221	30	disregarded	disregarded	ADJ
taxlaw-2850	221	31	.	.	PUNCT
taxlaw-2850	222	1	auerbach	auerbach	PROPN
taxlaw-2850	222	2	and	and	CCONJ
taxlaw-2850	222	3	holtz	holtz	PROPN
taxlaw-2850	222	4	eakin	eakin	PROPN
taxlaw-2850	222	5	argue	argue	VERB
taxlaw-2850	222	6	that	that	SCONJ
taxlaw-2850	222	7	:	:	PUNCT
taxlaw-2850	222	8	there	there	PRON
taxlaw-2850	222	9	is	be	VERB
taxlaw-2850	222	10	an	an	DET
taxlaw-2850	222	11	open	open	ADJ
taxlaw-2850	222	12	question	question	NOUN
taxlaw-2850	222	13	whether	whether	SCONJ
taxlaw-2850	222	14	a	a	DET
taxlaw-2850	222	15	destinationbased	destinationbased	ADJ
taxlaw-2850	222	16	cash	cash	NOUN
taxlaw-2850	222	17	flow	flow	NOUN
taxlaw-2850	222	18	tax	tax	NOUN
taxlaw-2850	222	19	(	(	PUNCT
taxlaw-2850	222	20	dbcft	dbcft	NOUN
taxlaw-2850	222	21	)	)	PUNCT
taxlaw-2850	222	22	would	would	AUX
taxlaw-2850	222	23	be	be	AUX
taxlaw-2850	222	24	determined	determine	VERB
taxlaw-2850	222	25	to	to	PART
taxlaw-2850	222	26	be	be	AUX
taxlaw-2850	222	27	compliant	compliant	ADJ
taxlaw-2850	222	28	with	with	ADP
taxlaw-2850	222	29	the	the	DET
taxlaw-2850	222	30	rules	rule	NOUN
taxlaw-2850	222	31	of	of	ADP
taxlaw-2850	222	32	the	the	DET
taxlaw-2850	222	33	world	world	NOUN
taxlaw-2850	222	34	trade	trade	NOUN
taxlaw-2850	222	35	organization	organization	NOUN
taxlaw-2850	222	36	.	.	PUNCT
taxlaw-2850	223	1	there	there	PRON
taxlaw-2850	223	2	are	be	VERB
taxlaw-2850	223	3	two	two	NUM
taxlaw-2850	223	4	primary	primary	ADJ
taxlaw-2850	223	5	issues	issue	NOUN
taxlaw-2850	223	6	here	here	ADV
taxlaw-2850	223	7	.	.	PUNCT
taxlaw-2850	224	1	first	first	ADV
taxlaw-2850	224	2	,	,	PUNCT
taxlaw-2850	224	3	32	32	NUM
taxlaw-2850	224	4	i	i	PROPN
taxlaw-2850	224	5	d.	d.	PROPN
taxlaw-2850	224	6	33	33	NUM
taxlaw-2850	224	7	under	under	ADP
taxlaw-2850	224	8	the	the	DET
taxlaw-2850	224	9	blueprint	blueprint	NOUN
taxlaw-2850	224	10	,	,	PUNCT
taxlaw-2850	224	11	nols	nols	PROPN
taxlaw-2850	224	12	are	be	AUX
taxlaw-2850	224	13	carried	carry	VERB
taxlaw-2850	224	14	forward	forward	ADV
taxlaw-2850	224	15	with	with	ADP
taxlaw-2850	224	16	an	an	DET
taxlaw-2850	224	17	interest	interest	NOUN
taxlaw-2850	224	18	charge	charge	NOUN
taxlaw-2850	224	19	.	.	PUNCT
taxlaw-2850	225	1	this	this	DET
taxlaw-2850	225	2	may	may	AUX
taxlaw-2850	225	3	or	or	CCONJ
taxlaw-2850	225	4	may	may	AUX
taxlaw-2850	225	5	not	not	PART
taxlaw-2850	225	6	result	result	VERB
taxlaw-2850	225	7	in	in	ADP
taxlaw-2850	225	8	an	an	DET
taxlaw-2850	225	9	eventual	eventual	ADJ
taxlaw-2850	225	10	payment	payment	NOUN
taxlaw-2850	225	11	.	.	PUNCT
taxlaw-2850	226	1	many	many	ADJ
taxlaw-2850	226	2	exporting	export	VERB
taxlaw-2850	226	3	firms	firm	NOUN
taxlaw-2850	226	4	may	may	AUX
taxlaw-2850	226	5	not	not	PART
taxlaw-2850	226	6	ever	ever	ADV
taxlaw-2850	226	7	show	show	VERB
taxlaw-2850	226	8	a	a	DET
taxlaw-2850	226	9	taxable	taxable	ADJ
taxlaw-2850	226	10	profit	profit	NOUN
taxlaw-2850	226	11	under	under	ADP
taxlaw-2850	226	12	this	this	DET
taxlaw-2850	226	13	system	system	NOUN
taxlaw-2850	226	14	.	.	PUNCT
taxlaw-2850	227	1	34	34	NUM
taxlaw-2850	227	2	a	a	DET
taxlaw-2850	227	3	final	final	ADJ
taxlaw-2850	227	4	bit	bit	NOUN
taxlaw-2850	227	5	of	of	ADP
taxlaw-2850	227	6	evidence	evidence	NOUN
taxlaw-2850	227	7	comes	come	VERB
taxlaw-2850	227	8	from	from	ADP
taxlaw-2850	227	9	de	de	X
taxlaw-2850	227	10	mooij	mooij	PROPN
taxlaw-2850	227	11	&	&	CCONJ
taxlaw-2850	227	12	keen	keen	PROPN
taxlaw-2850	227	13	,	,	PUNCT
taxlaw-2850	227	14	discussed	discuss	VERB
taxlaw-2850	227	15	within	within	ADP
taxlaw-2850	227	16	auerbach	auerbach	PROPN
taxlaw-2850	227	17	,	,	PUNCT
taxlaw-2850	227	18	et	et	PROPN
taxlaw-2850	227	19	al	al	PROPN
taxlaw-2850	227	20	.	.	PROPN
taxlaw-2850	227	21	,	,	PUNCT
taxlaw-2850	227	22	destination	destination	NOUN
taxlaw-2850	227	23	based	base	VERB
taxlaw-2850	227	24	cash	cash	NOUN
taxlaw-2850	227	25	-	-	PUNCT
taxlaw-2850	227	26	flow	flow	NOUN
taxlaw-2850	227	27	taxation	taxation	NOUN
taxlaw-2850	227	28	20	20	NUM
taxlaw-2850	227	29	-	-	SYM
taxlaw-2850	227	30	21	21	NUM
taxlaw-2850	227	31	(	(	PUNCT
taxlaw-2850	227	32	oxford	oxford	PROPN
taxlaw-2850	227	33	u.	u.	PROPN
taxlaw-2850	227	34	ctr	ctr	PROPN
taxlaw-2850	227	35	.	.	PUNCT
taxlaw-2850	228	1	for	for	ADP
taxlaw-2850	228	2	bus	bus	NOUN
taxlaw-2850	228	3	.	.	PUNCT
taxlaw-2850	229	1	tax’n	tax’n	NUM
taxlaw-2850	229	2	,	,	PUNCT
taxlaw-2850	229	3	working	work	VERB
taxlaw-2850	229	4	paper	paper	NOUN
taxlaw-2850	229	5	no	no	INTJ
taxlaw-2850	229	6	.	.	PUNCT
taxlaw-2850	230	1	17/01	17/01	NUM
taxlaw-2850	230	2	,	,	PUNCT
taxlaw-2850	230	3	2017	2017	NUM
taxlaw-2850	230	4	)	)	PUNCT
taxlaw-2850	230	5	,	,	PUNCT
taxlaw-2850	230	6	http://eml.berkeley.edu/~auerbach/cbtwp1701.pdf	http://eml.berkeley.edu/~auerbach/cbtwp1701.pdf	PUNCT
taxlaw-2850	231	1	[	[	X
taxlaw-2850	231	2	perma.cc/yvh9-qxl5	perma.cc/yvh9-qxl5	X
taxlaw-2850	231	3	]	]	PUNCT
taxlaw-2850	231	4	.	.	PUNCT
taxlaw-2850	232	1	there	there	PRON
taxlaw-2850	232	2	is	be	VERB
taxlaw-2850	232	3	evidence	evidence	NOUN
taxlaw-2850	232	4	that	that	SCONJ
taxlaw-2850	232	5	eurozone	eurozone	NOUN
taxlaw-2850	232	6	countries	country	NOUN
taxlaw-2850	232	7	that	that	PRON
taxlaw-2850	232	8	pursue	pursue	VERB
taxlaw-2850	232	9	fiscal	fiscal	ADJ
taxlaw-2850	232	10	devaluations	devaluation	NOUN
taxlaw-2850	232	11	(	(	PUNCT
taxlaw-2850	232	12	a	a	DET
taxlaw-2850	232	13	combination	combination	NOUN
taxlaw-2850	232	14	of	of	ADP
taxlaw-2850	232	15	increased	increase	VERB
taxlaw-2850	232	16	consumption	consumption	NOUN
taxlaw-2850	232	17	taxes	taxis	NOUN
taxlaw-2850	232	18	and	and	CCONJ
taxlaw-2850	232	19	reduced	reduce	VERB
taxlaw-2850	232	20	business	business	NOUN
taxlaw-2850	232	21	taxes	taxis	NOUN
taxlaw-2850	232	22	on	on	ADP
taxlaw-2850	232	23	labor	labor	NOUN
taxlaw-2850	232	24	that	that	PRON
taxlaw-2850	232	25	is	be	AUX
taxlaw-2850	232	26	similar	similar	ADJ
taxlaw-2850	232	27	to	to	ADP
taxlaw-2850	232	28	a	a	DET
taxlaw-2850	232	29	destination	destination	NOUN
taxlaw-2850	232	30	-	-	PUNCT
taxlaw-2850	232	31	based	base	VERB
taxlaw-2850	232	32	cash	cash	NOUN
taxlaw-2850	232	33	-	-	PUNCT
taxlaw-2850	232	34	flow	flow	NOUN
taxlaw-2850	232	35	tax	tax	NOUN
taxlaw-2850	232	36	)	)	PUNCT
taxlaw-2850	232	37	do	do	AUX
taxlaw-2850	232	38	see	see	VERB
taxlaw-2850	232	39	a	a	DET
taxlaw-2850	232	40	noticeable	noticeable	ADJ
taxlaw-2850	232	41	short	short	ADJ
taxlaw-2850	232	42	-	-	PUNCT
taxlaw-2850	232	43	run	run	NOUN
taxlaw-2850	232	44	increase	increase	NOUN
taxlaw-2850	232	45	in	in	ADP
taxlaw-2850	232	46	net	net	ADJ
taxlaw-2850	232	47	exports	export	NOUN
taxlaw-2850	232	48	.	.	PUNCT
taxlaw-2850	233	1	see	see	VERB
taxlaw-2850	233	2	ruud	ruud	PROPN
taxlaw-2850	233	3	de	de	PROPN
taxlaw-2850	233	4	mooij	mooij	PROPN
taxlaw-2850	233	5	&	&	CCONJ
taxlaw-2850	233	6	michael	michael	PROPN
taxlaw-2850	233	7	keen	keen	PROPN
taxlaw-2850	233	8	,	,	PUNCT
taxlaw-2850	233	9	‘	'	PUNCT
taxlaw-2850	233	10	fiscal	fiscal	ADJ
taxlaw-2850	233	11	devaluation	devaluation	NOUN
taxlaw-2850	233	12	’	'	PUNCT
taxlaw-2850	233	13	and	and	CCONJ
taxlaw-2850	233	14	fiscal	fiscal	ADJ
taxlaw-2850	233	15	consolidation	consolidation	NOUN
taxlaw-2850	233	16	:	:	PUNCT
taxlaw-2850	233	17	the	the	DET
taxlaw-2850	233	18	vat	vat	NOUN
taxlaw-2850	233	19	in	in	ADP
taxlaw-2850	233	20	troubled	troubled	ADJ
taxlaw-2850	233	21	times	time	NOUN
taxlaw-2850	233	22	(	(	PUNCT
taxlaw-2850	233	23	nber	nber	PROPN
taxlaw-2850	233	24	,	,	PUNCT
taxlaw-2850	233	25	working	working	NOUN
taxlaw-2850	233	26	paper	paper	NOUN
taxlaw-2850	233	27	no	no	INTJ
taxlaw-2850	233	28	.	.	PROPN
taxlaw-2850	233	29	17913	17913	NUM
taxlaw-2850	233	30	,	,	PUNCT
taxlaw-2850	233	31	2012	2012	NUM
taxlaw-2850	233	32	)	)	PUNCT
taxlaw-2850	233	33	,	,	PUNCT
taxlaw-2850	233	34	http://www.nber.org/papers/w17913.pdf	http://www.nber.org/papers/w17913.pdf	NOUN
taxlaw-2850	234	1	[	[	X
taxlaw-2850	234	2	perma.cc/v7k4-5l9	perma.cc/v7k4-5l9	ADP
taxlaw-2850	234	3	g	g	NOUN
taxlaw-2850	234	4	]	]	PUNCT
taxlaw-2850	234	5	.	.	PUNCT
taxlaw-2850	235	1	this	this	DET
taxlaw-2850	235	2	working	work	VERB
taxlaw-2850	235	3	paper	paper	NOUN
taxlaw-2850	235	4	also	also	ADV
taxlaw-2850	235	5	appears	appear	VERB
taxlaw-2850	235	6	in	in	ADP
taxlaw-2850	235	7	fiscal	fiscal	ADJ
taxlaw-2850	235	8	policy	policy	NOUN
taxlaw-2850	235	9	after	after	ADP
taxlaw-2850	235	10	the	the	DET
taxlaw-2850	235	11	crisis	crisis	NOUN
taxlaw-2850	235	12	,	,	PUNCT
taxlaw-2850	235	13	u.	u.	PROPN
taxlaw-2850	235	14	of	of	ADP
taxlaw-2850	235	15	chicago	chicago	PROPN
taxlaw-2850	235	16	press	press	PROPN
taxlaw-2850	235	17	443	443	NUM
taxlaw-2850	235	18	-	-	SYM
taxlaw-2850	235	19	85	85	NUM
taxlaw-2850	235	20	,	,	PUNCT
taxlaw-2850	235	21	(	(	PUNCT
taxlaw-2850	235	22	alberto	alberto	PROPN
taxlaw-2850	235	23	alesina	alesina	PROPN
taxlaw-2850	235	24	&	&	CCONJ
taxlaw-2850	235	25	francesco	francesco	PROPN
taxlaw-2850	235	26	giavazzi	giavazzi	PROPN
taxlaw-2850	235	27	eds	eds	PROPN
taxlaw-2850	235	28	.	.	PROPN
taxlaw-2850	235	29	,	,	PUNCT
taxlaw-2850	235	30	2013	2013	NUM
taxlaw-2850	235	31	)	)	PUNCT
taxlaw-2850	235	32	.	.	PUNCT
taxlaw-2850	236	1	244	244	NUM
taxlaw-2850	236	2	columbia	columbia	PROPN
taxlaw-2850	236	3	journal	journal	PROPN
taxlaw-2850	236	4	of	of	ADP
taxlaw-2850	236	5	tax	tax	NOUN
taxlaw-2850	236	6	law	law	NOUN
taxlaw-2850	236	7	[	[	X
taxlaw-2850	236	8	vol.8:229	vol.8:229	PROPN
taxlaw-2850	236	9	wto	wto	PROPN
taxlaw-2850	236	10	rules	rule	NOUN
taxlaw-2850	236	11	currently	currently	ADV
taxlaw-2850	236	12	limit	limit	VERB
taxlaw-2850	236	13	border	border	NOUN
taxlaw-2850	236	14	adjustments	adjustment	NOUN
taxlaw-2850	236	15	to	to	ADP
taxlaw-2850	236	16	“	"	PUNCT
taxlaw-2850	236	17	indirect	indirect	VERB
taxlaw-2850	236	18	”	"	PUNCT
taxlaw-2850	236	19	taxes	taxis	NOUN
taxlaw-2850	236	20	–	–	PUNCT
taxlaw-2850	236	21	taxes	taxis	NOUN
taxlaw-2850	236	22	on	on	ADP
taxlaw-2850	236	23	transactions	transaction	NOUN
taxlaw-2850	236	24	(	(	PUNCT
taxlaw-2850	236	25	e.g.	e.g.	ADV
taxlaw-2850	236	26	,	,	PUNCT
taxlaw-2850	236	27	sales	sale	NOUN
taxlaw-2850	236	28	,	,	PUNCT
taxlaw-2850	236	29	payroll	payroll	NOUN
taxlaw-2850	236	30	,	,	PUNCT
taxlaw-2850	236	31	etc	etc	X
taxlaw-2850	236	32	.	.	X
taxlaw-2850	236	33	)	)	PUNCT
taxlaw-2850	237	1	rather	rather	ADV
taxlaw-2850	237	2	than	than	ADP
taxlaw-2850	237	3	“	"	PUNCT
taxlaw-2850	237	4	direct	direct	ADJ
taxlaw-2850	237	5	”	"	PUNCT
taxlaw-2850	237	6	taxes	taxis	NOUN
taxlaw-2850	237	7	on	on	ADP
taxlaw-2850	237	8	individuals	individual	NOUN
taxlaw-2850	237	9	or	or	CCONJ
taxlaw-2850	237	10	businesses	business	NOUN
taxlaw-2850	237	11	.	.	PUNCT
taxlaw-2850	238	1	it	it	PRON
taxlaw-2850	238	2	is	be	AUX
taxlaw-2850	238	3	not	not	PART
taxlaw-2850	238	4	clear	clear	ADJ
taxlaw-2850	238	5	that	that	SCONJ
taxlaw-2850	238	6	a	a	DET
taxlaw-2850	238	7	dbcft	dbcft	NOUN
taxlaw-2850	238	8	would	would	AUX
taxlaw-2850	238	9	be	be	AUX
taxlaw-2850	238	10	successfully	successfully	ADV
taxlaw-2850	238	11	characterized	characterize	VERB
taxlaw-2850	238	12	as	as	ADP
taxlaw-2850	238	13	an	an	DET
taxlaw-2850	238	14	indirect	indirect	ADJ
taxlaw-2850	238	15	tax	tax	NOUN
taxlaw-2850	238	16	,	,	PUNCT
taxlaw-2850	238	17	even	even	ADV
taxlaw-2850	238	18	though	though	SCONJ
taxlaw-2850	238	19	it	it	PRON
taxlaw-2850	238	20	is	be	AUX
taxlaw-2850	238	21	economically	economically	ADV
taxlaw-2850	238	22	equivalent	equivalent	ADJ
taxlaw-2850	238	23	to	to	ADP
taxlaw-2850	238	24	a	a	DET
taxlaw-2850	238	25	policy	policy	NOUN
taxlaw-2850	238	26	based	base	VERB
taxlaw-2850	238	27	on	on	ADP
taxlaw-2850	238	28	indirect	indirect	ADJ
taxlaw-2850	238	29	taxes	taxis	NOUN
taxlaw-2850	238	30	(	(	PUNCT
taxlaw-2850	238	31	a	a	DET
taxlaw-2850	238	32	vat	vat	NOUN
taxlaw-2850	238	33	and	and	CCONJ
taxlaw-2850	238	34	a	a	DET
taxlaw-2850	238	35	reduction	reduction	NOUN
taxlaw-2850	238	36	in	in	ADP
taxlaw-2850	238	37	payroll	payroll	NOUN
taxlaw-2850	238	38	taxes	taxis	NOUN
taxlaw-2850	238	39	)	)	PUNCT
taxlaw-2850	238	40	,	,	PUNCT
taxlaw-2850	238	41	and	and	CCONJ
taxlaw-2850	238	42	even	even	ADV
taxlaw-2850	238	43	though	though	SCONJ
taxlaw-2850	238	44	the	the	DET
taxlaw-2850	238	45	distinction	distinction	NOUN
taxlaw-2850	238	46	between	between	ADP
taxlaw-2850	238	47	direct	direct	ADJ
taxlaw-2850	238	48	and	and	CCONJ
taxlaw-2850	238	49	indirect	indirect	ADJ
taxlaw-2850	238	50	taxes	taxis	NOUN
taxlaw-2850	238	51	has	have	VERB
taxlaw-2850	238	52	little	little	ADJ
taxlaw-2850	238	53	meaning	meaning	NOUN
taxlaw-2850	238	54	and	and	CCONJ
taxlaw-2850	238	55	no	no	DET
taxlaw-2850	238	56	bearing	bearing	NOUN
taxlaw-2850	238	57	on	on	ADP
taxlaw-2850	238	58	any	any	DET
taxlaw-2850	238	59	economic	economic	ADJ
taxlaw-2850	238	60	outcomes	outcome	NOUN
taxlaw-2850	238	61	.	.	PUNCT
taxlaw-2850	239	1	in	in	ADP
taxlaw-2850	239	2	addition	addition	NOUN
taxlaw-2850	239	3	,	,	PUNCT
taxlaw-2850	239	4	there	there	PRON
taxlaw-2850	239	5	might	might	AUX
taxlaw-2850	239	6	be	be	AUX
taxlaw-2850	239	7	concerns	concern	NOUN
taxlaw-2850	239	8	under	under	ADP
taxlaw-2850	239	9	existing	exist	VERB
taxlaw-2850	239	10	wto	wto	PROPN
taxlaw-2850	239	11	rules	rule	NOUN
taxlaw-2850	239	12	regarding	regard	VERB
taxlaw-2850	239	13	the	the	DET
taxlaw-2850	239	14	combination	combination	NOUN
taxlaw-2850	239	15	of	of	ADP
taxlaw-2850	239	16	border	border	NOUN
taxlaw-2850	239	17	adjustments	adjustment	NOUN
taxlaw-2850	239	18	with	with	ADP
taxlaw-2850	239	19	a	a	DET
taxlaw-2850	239	20	deduction	deduction	NOUN
taxlaw-2850	239	21	for	for	ADP
taxlaw-2850	239	22	domestic	domestic	ADJ
taxlaw-2850	239	23	labor	labor	NOUN
taxlaw-2850	239	24	costs	cost	NOUN
taxlaw-2850	239	25	,	,	PUNCT
taxlaw-2850	239	26	since	since	SCONJ
taxlaw-2850	239	27	the	the	DET
taxlaw-2850	239	28	border	border	NOUN
taxlaw-2850	239	29	adjustment	adjustment	NOUN
taxlaw-2850	239	30	assessed	assess	VERB
taxlaw-2850	239	31	on	on	ADP
taxlaw-2850	239	32	imported	import	VERB
taxlaw-2850	239	33	goods	good	NOUN
taxlaw-2850	239	34	applies	apply	VERB
taxlaw-2850	239	35	to	to	ADP
taxlaw-2850	239	36	the	the	DET
taxlaw-2850	239	37	entire	entire	ADJ
taxlaw-2850	239	38	cost	cost	NOUN
taxlaw-2850	239	39	of	of	ADP
taxlaw-2850	239	40	the	the	DET
taxlaw-2850	239	41	imports	import	NOUN
taxlaw-2850	239	42	,	,	PUNCT
taxlaw-2850	239	43	with	with	ADP
taxlaw-2850	239	44	no	no	DET
taxlaw-2850	239	45	deduction	deduction	NOUN
taxlaw-2850	239	46	for	for	ADP
taxlaw-2850	239	47	the	the	DET
taxlaw-2850	239	48	labor	labor	NOUN
taxlaw-2850	239	49	costs	cost	NOUN
taxlaw-2850	239	50	that	that	PRON
taxlaw-2850	239	51	went	go	VERB
taxlaw-2850	239	52	into	into	ADP
taxlaw-2850	239	53	the	the	DET
taxlaw-2850	239	54	production	production	NOUN
taxlaw-2850	239	55	of	of	ADP
taxlaw-2850	239	56	these	these	DET
taxlaw-2850	239	57	imported	import	VERB
taxlaw-2850	239	58	goods	good	NOUN
taxlaw-2850	239	59	.	.	PUNCT
taxlaw-2850	240	1	some	some	PRON
taxlaw-2850	240	2	might	might	AUX
taxlaw-2850	240	3	see	see	VERB
taxlaw-2850	240	4	this	this	DET
taxlaw-2850	240	5	treatment	treatment	NOUN
taxlaw-2850	240	6	as	as	ADP
taxlaw-2850	240	7	favoring	favor	VERB
taxlaw-2850	240	8	domestically	domestically	ADV
taxlaw-2850	240	9	produced	produce	VERB
taxlaw-2850	240	10	goods	good	NOUN
taxlaw-2850	240	11	over	over	ADP
taxlaw-2850	240	12	imported	import	VERB
taxlaw-2850	240	13	ones	one	NOUN
taxlaw-2850	240	14	.	.	PUNCT
taxlaw-2850	241	1	but	but	CCONJ
taxlaw-2850	241	2	such	such	DET
taxlaw-2850	241	3	an	an	DET
taxlaw-2850	241	4	inference	inference	NOUN
taxlaw-2850	241	5	makes	make	VERB
taxlaw-2850	241	6	little	little	ADJ
taxlaw-2850	241	7	sense	sense	NOUN
taxlaw-2850	241	8	from	from	ADP
taxlaw-2850	241	9	an	an	DET
taxlaw-2850	241	10	economic	economic	ADJ
taxlaw-2850	241	11	perspective	perspective	NOUN
taxlaw-2850	241	12	.	.	PUNCT
taxlaw-2850	242	1	again	again	ADV
taxlaw-2850	242	2	,	,	PUNCT
taxlaw-2850	242	3	consider	consider	VERB
taxlaw-2850	242	4	the	the	DET
taxlaw-2850	242	5	equivalent	equivalent	ADJ
taxlaw-2850	242	6	policy	policy	NOUN
taxlaw-2850	242	7	of	of	ADP
taxlaw-2850	242	8	introducing	introduce	VERB
taxlaw-2850	242	9	a	a	DET
taxlaw-2850	242	10	vat	vat	NOUN
taxlaw-2850	242	11	and	and	CCONJ
taxlaw-2850	242	12	reducing	reduce	VERB
taxlaw-2850	242	13	payroll	payroll	NOUN
taxlaw-2850	242	14	taxes	taxis	NOUN
taxlaw-2850	242	15	,	,	PUNCT
taxlaw-2850	242	16	both	both	DET
taxlaw-2850	242	17	elements	element	NOUN
taxlaw-2850	242	18	of	of	ADP
taxlaw-2850	242	19	which	which	PRON
taxlaw-2850	242	20	are	be	AUX
taxlaw-2850	242	21	compatible	compatible	ADJ
taxlaw-2850	242	22	with	with	ADP
taxlaw-2850	242	23	wto	wto	PROPN
taxlaw-2850	242	24	rules	rule	NOUN
taxlaw-2850	242	25	.	.	PUNCT
taxlaw-2850	243	1	a	a	DET
taxlaw-2850	243	2	reduction	reduction	NOUN
taxlaw-2850	243	3	in	in	ADP
taxlaw-2850	243	4	payroll	payroll	NOUN
taxlaw-2850	243	5	taxes	taxis	NOUN
taxlaw-2850	243	6	would	would	AUX
taxlaw-2850	243	7	indeed	indeed	ADV
taxlaw-2850	243	8	encourage	encourage	VERB
taxlaw-2850	243	9	domestic	domestic	ADJ
taxlaw-2850	243	10	production	production	NOUN
taxlaw-2850	243	11	and	and	CCONJ
taxlaw-2850	243	12	employment	employment	NOUN
taxlaw-2850	243	13	to	to	ADP
taxlaw-2850	243	14	the	the	DET
taxlaw-2850	243	15	extent	extent	NOUN
taxlaw-2850	243	16	that	that	SCONJ
taxlaw-2850	243	17	it	it	PRON
taxlaw-2850	243	18	lowered	lower	VERB
taxlaw-2850	243	19	domestic	domestic	ADJ
taxlaw-2850	243	20	production	production	NOUN
taxlaw-2850	243	21	costs	cost	NOUN
taxlaw-2850	243	22	.	.	PUNCT
taxlaw-2850	244	1	but	but	CCONJ
taxlaw-2850	244	2	this	this	PRON
taxlaw-2850	244	3	is	be	AUX
taxlaw-2850	244	4	true	true	ADJ
taxlaw-2850	244	5	of	of	ADP
taxlaw-2850	244	6	any	any	DET
taxlaw-2850	244	7	reduction	reduction	NOUN
taxlaw-2850	244	8	in	in	ADP
taxlaw-2850	244	9	taxes	taxis	NOUN
taxlaw-2850	244	10	on	on	ADP
taxlaw-2850	244	11	us	us	PROPN
taxlaw-2850	244	12	production	production	NOUN
taxlaw-2850	244	13	,	,	PUNCT
taxlaw-2850	244	14	and	and	CCONJ
taxlaw-2850	244	15	it	it	PRON
taxlaw-2850	244	16	is	be	AUX
taxlaw-2850	244	17	difficult	difficult	ADJ
taxlaw-2850	244	18	to	to	PART
taxlaw-2850	244	19	comprehend	comprehend	VERB
taxlaw-2850	244	20	why	why	SCONJ
taxlaw-2850	244	21	international	international	ADJ
taxlaw-2850	244	22	trade	trade	NOUN
taxlaw-2850	244	23	rules	rule	NOUN
taxlaw-2850	244	24	should	should	AUX
taxlaw-2850	244	25	dictate	dictate	VERB
taxlaw-2850	244	26	the	the	DET
taxlaw-2850	244	27	tax	tax	NOUN
taxlaw-2850	244	28	rate	rate	NOUN
taxlaw-2850	244	29	a	a	DET
taxlaw-2850	244	30	country	country	NOUN
taxlaw-2850	244	31	applies	apply	VERB
taxlaw-2850	244	32	uniformly	uniformly	ADV
taxlaw-2850	244	33	to	to	ADP
taxlaw-2850	244	34	its	its	PRON
taxlaw-2850	244	35	own	own	ADJ
taxlaw-2850	244	36	domestic	domestic	ADJ
taxlaw-2850	244	37	economic	economic	ADJ
taxlaw-2850	244	38	production	production	NOUN
taxlaw-2850	244	39	activities.35	activities.35	NOUN
taxlaw-2850	244	40	given	give	VERB
taxlaw-2850	244	41	these	these	DET
taxlaw-2850	244	42	arguments	argument	NOUN
taxlaw-2850	244	43	,	,	PUNCT
taxlaw-2850	244	44	one	one	PRON
taxlaw-2850	244	45	might	might	AUX
taxlaw-2850	244	46	legitimately	legitimately	ADV
taxlaw-2850	244	47	query	query	VERB
taxlaw-2850	244	48	why	why	SCONJ
taxlaw-2850	244	49	proponents	proponent	NOUN
taxlaw-2850	244	50	have	have	AUX
taxlaw-2850	244	51	not	not	PART
taxlaw-2850	244	52	simply	simply	ADV
taxlaw-2850	244	53	suggested	suggest	VERB
taxlaw-2850	244	54	replacing	replace	VERB
taxlaw-2850	244	55	the	the	DET
taxlaw-2850	244	56	corporate	corporate	ADJ
taxlaw-2850	244	57	tax	tax	NOUN
taxlaw-2850	244	58	with	with	ADP
taxlaw-2850	244	59	the	the	DET
taxlaw-2850	244	60	combination	combination	NOUN
taxlaw-2850	244	61	of	of	ADP
taxlaw-2850	244	62	a	a	DET
taxlaw-2850	244	63	vat	vat	NOUN
taxlaw-2850	244	64	and	and	CCONJ
taxlaw-2850	244	65	a	a	DET
taxlaw-2850	244	66	cut	cut	NOUN
taxlaw-2850	244	67	in	in	ADP
taxlaw-2850	244	68	payroll	payroll	NOUN
taxlaw-2850	244	69	taxes.36	taxes.36	NOUN
taxlaw-2850	244	70	(	(	PUNCT
taxlaw-2850	244	71	though	though	SCONJ
taxlaw-2850	244	72	to	to	PART
taxlaw-2850	244	73	achieve	achieve	VERB
taxlaw-2850	244	74	a	a	DET
taxlaw-2850	244	75	20	20	NUM
taxlaw-2850	244	76	%	%	NOUN
taxlaw-2850	244	77	wage	wage	NOUN
taxlaw-2850	244	78	subsidy	subsidy	NOUN
taxlaw-2850	244	79	,	,	PUNCT
taxlaw-2850	244	80	one	one	PRON
taxlaw-2850	244	81	would	would	AUX
taxlaw-2850	244	82	have	have	VERB
taxlaw-2850	244	83	to	to	PART
taxlaw-2850	244	84	provide	provide	VERB
taxlaw-2850	244	85	more	more	ADJ
taxlaw-2850	244	86	tax	tax	NOUN
taxlaw-2850	244	87	relief	relief	NOUN
taxlaw-2850	244	88	than	than	ADP
taxlaw-2850	244	89	a	a	DET
taxlaw-2850	244	90	complete	complete	ADJ
taxlaw-2850	244	91	elimination	elimination	NOUN
taxlaw-2850	244	92	of	of	ADP
taxlaw-2850	244	93	the	the	DET
taxlaw-2850	244	94	15	15	NUM
taxlaw-2850	244	95	%	%	NOUN
taxlaw-2850	244	96	payroll	payroll	NOUN
taxlaw-2850	244	97	tax	tax	NOUN
taxlaw-2850	244	98	.	.	PUNCT
taxlaw-2850	244	99	)	)	PUNCT
taxlaw-2850	245	1	still	still	ADV
taxlaw-2850	245	2	,	,	PUNCT
taxlaw-2850	245	3	regardless	regardless	ADV
taxlaw-2850	245	4	of	of	ADP
taxlaw-2850	245	5	the	the	DET
taxlaw-2850	245	6	merits	merit	NOUN
taxlaw-2850	245	7	of	of	ADP
taxlaw-2850	245	8	such	such	ADJ
taxlaw-2850	245	9	equivalence	equivalence	NOUN
taxlaw-2850	245	10	arguments	argument	NOUN
taxlaw-2850	245	11	,	,	PUNCT
taxlaw-2850	245	12	which	which	PRON
taxlaw-2850	245	13	neglect	neglect	VERB
taxlaw-2850	245	14	real	real	ADJ
taxlaw-2850	245	15	world	world	NOUN
taxlaw-2850	245	16	features	feature	NOUN
taxlaw-2850	245	17	of	of	ADP
taxlaw-2850	245	18	modern	modern	ADJ
taxlaw-2850	245	19	payroll	payroll	NOUN
taxlaw-2850	245	20	taxes	taxis	NOUN
taxlaw-2850	245	21	,	,	PUNCT
taxlaw-2850	245	22	it	it	PRON
taxlaw-2850	245	23	is	be	AUX
taxlaw-2850	245	24	unlikely	unlikely	ADJ
taxlaw-2850	245	25	that	that	SCONJ
taxlaw-2850	245	26	they	they	PRON
taxlaw-2850	245	27	will	will	AUX
taxlaw-2850	245	28	sway	sway	VERB
taxlaw-2850	245	29	the	the	DET
taxlaw-2850	245	30	wto	wto	PROPN
taxlaw-2850	245	31	.	.	PUNCT
taxlaw-2850	246	1	wto	wto	PROPN
taxlaw-2850	246	2	decisions	decision	NOUN
taxlaw-2850	246	3	tend	tend	VERB
taxlaw-2850	246	4	not	not	PART
taxlaw-2850	246	5	to	to	PART
taxlaw-2850	246	6	respect	respect	VERB
taxlaw-2850	246	7	this	this	DET
taxlaw-2850	246	8	type	type	NOUN
taxlaw-2850	246	9	of	of	ADP
taxlaw-2850	246	10	35	35	NUM
taxlaw-2850	246	11	auerbach	auerbach	NOUN
taxlaw-2850	246	12	&	&	CCONJ
taxlaw-2850	246	13	holtz	holtz	PROPN
taxlaw-2850	246	14	-	-	PUNCT
taxlaw-2850	246	15	eakin	eakin	PROPN
taxlaw-2850	246	16	,	,	PUNCT
taxlaw-2850	246	17	supra	supra	PROPN
taxlaw-2850	246	18	note	note	NOUN
taxlaw-2850	246	19	22	22	NUM
taxlaw-2850	246	20	.	.	PUNCT
taxlaw-2850	246	21	36	36	NUM
taxlaw-2850	247	1	the	the	DET
taxlaw-2850	247	2	real	real	ADJ
taxlaw-2850	247	3	reason	reason	NOUN
taxlaw-2850	247	4	,	,	PUNCT
taxlaw-2850	247	5	one	one	NUM
taxlaw-2850	247	6	suspects	suspect	NOUN
taxlaw-2850	247	7	,	,	PUNCT
taxlaw-2850	247	8	is	be	AUX
taxlaw-2850	247	9	the	the	DET
taxlaw-2850	247	10	widely	widely	ADV
taxlaw-2850	247	11	-	-	PUNCT
taxlaw-2850	247	12	held	hold	VERB
taxlaw-2850	247	13	belief	belief	NOUN
taxlaw-2850	247	14	in	in	ADP
taxlaw-2850	247	15	the	the	DET
taxlaw-2850	247	16	political	political	ADJ
taxlaw-2850	247	17	implausibility	implausibility	NOUN
taxlaw-2850	247	18	of	of	ADP
taxlaw-2850	247	19	enacting	enact	VERB
taxlaw-2850	247	20	a	a	DET
taxlaw-2850	247	21	vat	vat	NOUN
taxlaw-2850	247	22	in	in	ADP
taxlaw-2850	247	23	the	the	DET
taxlaw-2850	247	24	united	united	PROPN
taxlaw-2850	247	25	states	states	PROPN
taxlaw-2850	247	26	.	.	PUNCT
taxlaw-2850	248	1	given	give	VERB
taxlaw-2850	248	2	the	the	DET
taxlaw-2850	248	3	wto	wto	PROPN
taxlaw-2850	248	4	issue	issue	NOUN
taxlaw-2850	248	5	facing	face	VERB
taxlaw-2850	248	6	any	any	DET
taxlaw-2850	248	7	border	border	NOUN
taxlaw-2850	248	8	-	-	PUNCT
taxlaw-2850	248	9	adjusted	adjust	VERB
taxlaw-2850	248	10	tax	tax	NOUN
taxlaw-2850	248	11	that	that	PRON
taxlaw-2850	248	12	is	be	AUX
taxlaw-2850	248	13	not	not	PART
taxlaw-2850	248	14	a	a	DET
taxlaw-2850	248	15	vat	vat	NOUN
taxlaw-2850	248	16	,	,	PUNCT
taxlaw-2850	248	17	this	this	DET
taxlaw-2850	248	18	belief	belief	NOUN
taxlaw-2850	248	19	may	may	AUX
taxlaw-2850	248	20	be	be	AUX
taxlaw-2850	248	21	misguided	misguide	VERB
taxlaw-2850	248	22	.	.	PUNCT
taxlaw-2850	249	1	see	see	VERB
taxlaw-2850	249	2	reuven	reuven	VERB
taxlaw-2850	249	3	avi	avi	PROPN
taxlaw-2850	249	4	-	-	PUNCT
taxlaw-2850	249	5	yonah	yonah	ADJ
taxlaw-2850	249	6	,	,	PUNCT
taxlaw-2850	249	7	the	the	DET
taxlaw-2850	249	8	inexorable	inexorable	ADJ
taxlaw-2850	249	9	rise	rise	NOUN
taxlaw-2850	249	10	of	of	ADP
taxlaw-2850	249	11	the	the	DET
taxlaw-2850	249	12	vat	vat	NOUN
taxlaw-2850	249	13	:	:	PUNCT
taxlaw-2850	249	14	is	be	AUX
taxlaw-2850	249	15	the	the	DET
taxlaw-2850	249	16	u.s	u.s	PROPN
taxlaw-2850	249	17	.	.	PROPN
taxlaw-2850	249	18	next	next	ADJ
taxlaw-2850	249	19	?	?	PUNCT
taxlaw-2850	249	20	,	,	PUNCT
taxlaw-2850	249	21	150	150	NUM
taxlaw-2850	249	22	tax	tax	NOUN
taxlaw-2850	249	23	notes	note	NOUN
taxlaw-2850	249	24	127	127	NUM
taxlaw-2850	249	25	(	(	PUNCT
taxlaw-2850	249	26	2016	2016	NUM
taxlaw-2850	249	27	)	)	PUNCT
taxlaw-2850	249	28	.	.	PUNCT
taxlaw-2850	250	1	2017	2017	NUM
taxlaw-2850	250	2	]	]	PUNCT
taxlaw-2850	250	3	problems	problem	NOUN
taxlaw-2850	250	4	with	with	ADP
taxlaw-2850	250	5	destination	destination	NOUN
taxlaw-2850	250	6	-	-	PUNCT
taxlaw-2850	250	7	based	base	VERB
taxlaw-2850	250	8	corporate	corporate	ADJ
taxlaw-2850	250	9	taxes	taxis	NOUN
taxlaw-2850	250	10	245	245	NUM
taxlaw-2850	250	11	argument	argument	NOUN
taxlaw-2850	250	12	even	even	ADV
taxlaw-2850	250	13	if	if	SCONJ
taxlaw-2850	250	14	economists	economist	NOUN
taxlaw-2850	250	15	find	find	VERB
taxlaw-2850	250	16	this	this	PRON
taxlaw-2850	250	17	“	"	PUNCT
taxlaw-2850	250	18	difficult	difficult	ADJ
taxlaw-2850	250	19	to	to	PART
taxlaw-2850	250	20	comprehend	comprehend	VERB
taxlaw-2850	250	21	.	.	PUNCT
taxlaw-2850	250	22	”	"	PUNCT
taxlaw-2850	251	1	the	the	DET
taxlaw-2850	251	2	whole	whole	ADJ
taxlaw-2850	251	3	point	point	NOUN
taxlaw-2850	251	4	of	of	ADP
taxlaw-2850	251	5	introducing	introduce	VERB
taxlaw-2850	251	6	the	the	DET
taxlaw-2850	251	7	ryan	ryan	PROPN
taxlaw-2850	251	8	tax	tax	NOUN
taxlaw-2850	251	9	,	,	PUNCT
taxlaw-2850	251	10	as	as	ADP
taxlaw-2850	251	11	auerbach	auerbach	NOUN
taxlaw-2850	251	12	and	and	CCONJ
taxlaw-2850	251	13	holtz	holtz	PROPN
taxlaw-2850	251	14	-	-	PUNCT
taxlaw-2850	251	15	eakin	eakin	PROPN
taxlaw-2850	251	16	concede	concede	NOUN
taxlaw-2850	251	17	,	,	PUNCT
taxlaw-2850	251	18	is	be	AUX
taxlaw-2850	251	19	to	to	PART
taxlaw-2850	251	20	make	make	VERB
taxlaw-2850	251	21	the	the	DET
taxlaw-2850	251	22	united	united	PROPN
taxlaw-2850	251	23	states	states	PROPN
taxlaw-2850	251	24	into	into	ADP
taxlaw-2850	251	25	a	a	DET
taxlaw-2850	251	26	giant	giant	ADJ
taxlaw-2850	251	27	tax	tax	NOUN
taxlaw-2850	251	28	haven	haven	NOUN
taxlaw-2850	251	29	from	from	ADP
taxlaw-2850	251	30	the	the	DET
taxlaw-2850	251	31	perspective	perspective	NOUN
taxlaw-2850	251	32	of	of	ADP
taxlaw-2850	251	33	our	our	PRON
taxlaw-2850	251	34	trading	trading	NOUN
taxlaw-2850	251	35	partners	partner	NOUN
taxlaw-2850	251	36	,	,	PUNCT
taxlaw-2850	251	37	and	and	CCONJ
taxlaw-2850	251	38	induce	induce	VERB
taxlaw-2850	251	39	their	their	PRON
taxlaw-2850	251	40	multinationals	multinational	NOUN
taxlaw-2850	251	41	to	to	PART
taxlaw-2850	251	42	move	move	VERB
taxlaw-2850	251	43	operations	operation	NOUN
taxlaw-2850	251	44	into	into	ADP
taxlaw-2850	251	45	the	the	DET
taxlaw-2850	251	46	united	united	PROPN
taxlaw-2850	251	47	states.37	states.37	PROPN
taxlaw-2850	251	48	given	give	VERB
taxlaw-2850	251	49	the	the	DET
taxlaw-2850	251	50	likely	likely	ADJ
taxlaw-2850	251	51	harm	harm	NOUN
taxlaw-2850	251	52	to	to	ADP
taxlaw-2850	251	53	their	their	PRON
taxlaw-2850	251	54	tax	tax	NOUN
taxlaw-2850	251	55	revenues	revenue	NOUN
taxlaw-2850	251	56	from	from	ADP
taxlaw-2850	251	57	such	such	DET
taxlaw-2850	251	58	a	a	DET
taxlaw-2850	251	59	shift	shift	NOUN
taxlaw-2850	251	60	following	follow	VERB
taxlaw-2850	251	61	the	the	DET
taxlaw-2850	251	62	initial	initial	ADJ
taxlaw-2850	251	63	introduction	introduction	NOUN
taxlaw-2850	251	64	of	of	ADP
taxlaw-2850	251	65	the	the	DET
taxlaw-2850	251	66	ryan	ryan	PROPN
taxlaw-2850	251	67	tax	tax	NOUN
taxlaw-2850	251	68	,	,	PUNCT
taxlaw-2850	251	69	our	our	PRON
taxlaw-2850	251	70	trading	trading	NOUN
taxlaw-2850	251	71	partners	partner	NOUN
taxlaw-2850	251	72	,	,	PUNCT
taxlaw-2850	251	73	and	and	CCONJ
taxlaw-2850	251	74	especially	especially	ADV
taxlaw-2850	251	75	the	the	DET
taxlaw-2850	251	76	eu	eu	PROPN
taxlaw-2850	251	77	,	,	PUNCT
taxlaw-2850	251	78	are	be	AUX
taxlaw-2850	251	79	likely	likely	ADJ
taxlaw-2850	251	80	to	to	PART
taxlaw-2850	251	81	sue	sue	VERB
taxlaw-2850	251	82	.	.	PUNCT
taxlaw-2850	252	1	the	the	DET
taxlaw-2850	252	2	result	result	NOUN
taxlaw-2850	252	3	would	would	AUX
taxlaw-2850	252	4	be	be	AUX
taxlaw-2850	252	5	years	year	NOUN
taxlaw-2850	252	6	of	of	ADP
taxlaw-2850	252	7	litigation	litigation	NOUN
taxlaw-2850	252	8	with	with	ADP
taxlaw-2850	252	9	an	an	DET
taxlaw-2850	252	10	uncertain	uncertain	ADJ
taxlaw-2850	252	11	outcome	outcome	NOUN
taxlaw-2850	252	12	and	and	CCONJ
taxlaw-2850	252	13	potentially	potentially	ADV
taxlaw-2850	252	14	very	very	ADV
taxlaw-2850	252	15	large	large	ADJ
taxlaw-2850	252	16	trade	trade	NOUN
taxlaw-2850	252	17	sanctions	sanction	NOUN
taxlaw-2850	252	18	.	.	PUNCT
taxlaw-2850	253	1	recent	recent	ADJ
taxlaw-2850	253	2	estimates	estimate	NOUN
taxlaw-2850	253	3	suggest	suggest	VERB
taxlaw-2850	253	4	that	that	SCONJ
taxlaw-2850	253	5	dispute	dispute	NOUN
taxlaw-2850	253	6	could	could	AUX
taxlaw-2850	253	7	result	result	VERB
taxlaw-2850	253	8	in	in	ADP
taxlaw-2850	253	9	retaliatory	retaliatory	ADJ
taxlaw-2850	253	10	tariffs	tariff	NOUN
taxlaw-2850	253	11	sufficient	sufficient	ADJ
taxlaw-2850	253	12	to	to	PART
taxlaw-2850	253	13	eliminate	eliminate	VERB
taxlaw-2850	253	14	over	over	ADP
taxlaw-2850	253	15	$	$	SYM
taxlaw-2850	253	16	200	200	NUM
taxlaw-2850	253	17	billion	billion	NUM
taxlaw-2850	253	18	in	in	ADP
taxlaw-2850	253	19	u.s	u.s	PROPN
taxlaw-2850	253	20	.	.	PROPN
taxlaw-2850	253	21	exports.38	exports.38	PROPN
taxlaw-2850	253	22	such	such	DET
taxlaw-2850	253	23	an	an	DET
taxlaw-2850	253	24	outcome	outcome	NOUN
taxlaw-2850	253	25	would	would	AUX
taxlaw-2850	253	26	be	be	AUX
taxlaw-2850	253	27	very	very	ADV
taxlaw-2850	253	28	worrisome	worrisome	ADJ
taxlaw-2850	253	29	for	for	ADP
taxlaw-2850	253	30	several	several	ADJ
taxlaw-2850	253	31	reasons	reason	NOUN
taxlaw-2850	253	32	.	.	PUNCT
taxlaw-2850	254	1	first	first	ADV
taxlaw-2850	254	2	,	,	PUNCT
taxlaw-2850	254	3	we	we	PRON
taxlaw-2850	254	4	are	be	AUX
taxlaw-2850	254	5	already	already	ADV
taxlaw-2850	254	6	in	in	ADP
taxlaw-2850	254	7	an	an	DET
taxlaw-2850	254	8	environment	environment	NOUN
taxlaw-2850	254	9	where	where	SCONJ
taxlaw-2850	254	10	the	the	DET
taxlaw-2850	254	11	gains	gain	NOUN
taxlaw-2850	254	12	from	from	ADP
taxlaw-2850	254	13	trade	trade	NOUN
taxlaw-2850	254	14	are	be	AUX
taxlaw-2850	254	15	being	be	AUX
taxlaw-2850	254	16	threatened	threaten	VERB
taxlaw-2850	254	17	by	by	ADP
taxlaw-2850	254	18	a	a	DET
taxlaw-2850	254	19	president	president	NOUN
taxlaw-2850	254	20	that	that	PRON
taxlaw-2850	254	21	frequently	frequently	ADV
taxlaw-2850	254	22	urges	urge	VERB
taxlaw-2850	254	23	the	the	DET
taxlaw-2850	254	24	imposition	imposition	NOUN
taxlaw-2850	254	25	of	of	ADP
taxlaw-2850	254	26	tariffs	tariff	NOUN
taxlaw-2850	254	27	.	.	PUNCT
taxlaw-2850	255	1	adding	add	VERB
taxlaw-2850	255	2	protectionist	protectionist	ADJ
taxlaw-2850	255	3	features	feature	NOUN
taxlaw-2850	255	4	to	to	ADP
taxlaw-2850	255	5	the	the	DET
taxlaw-2850	255	6	tax	tax	NOUN
taxlaw-2850	255	7	code	code	NOUN
taxlaw-2850	255	8	,	,	PUNCT
taxlaw-2850	255	9	even	even	ADV
taxlaw-2850	255	10	if	if	SCONJ
taxlaw-2850	255	11	some	some	DET
taxlaw-2850	255	12	economists	economist	NOUN
taxlaw-2850	255	13	are	be	AUX
taxlaw-2850	255	14	convinced	convinced	ADJ
taxlaw-2850	255	15	that	that	SCONJ
taxlaw-2850	255	16	there	there	PRON
taxlaw-2850	255	17	would	would	AUX
taxlaw-2850	255	18	be	be	AUX
taxlaw-2850	255	19	no	no	DET
taxlaw-2850	255	20	net	net	ADJ
taxlaw-2850	255	21	effect	effect	NOUN
taxlaw-2850	255	22	on	on	ADP
taxlaw-2850	255	23	prices	price	NOUN
taxlaw-2850	255	24	,	,	PUNCT
taxlaw-2850	255	25	risks	risk	NOUN
taxlaw-2850	255	26	misunderstanding	misunderstanding	NOUN
taxlaw-2850	255	27	and	and	CCONJ
taxlaw-2850	255	28	increases	increase	VERB
taxlaw-2850	255	29	the	the	DET
taxlaw-2850	255	30	probability	probability	NOUN
taxlaw-2850	255	31	of	of	ADP
taxlaw-2850	255	32	retaliatory	retaliatory	ADJ
taxlaw-2850	255	33	tariffs	tariff	NOUN
taxlaw-2850	255	34	.	.	PUNCT
taxlaw-2850	256	1	indeed	indeed	ADV
taxlaw-2850	256	2	,	,	PUNCT
taxlaw-2850	256	3	some	some	DET
taxlaw-2850	256	4	countries	country	NOUN
taxlaw-2850	256	5	have	have	AUX
taxlaw-2850	256	6	already	already	ADV
taxlaw-2850	256	7	pledged	pledge	VERB
taxlaw-2850	256	8	tariff	tariff	NOUN
taxlaw-2850	256	9	retaliation	retaliation	NOUN
taxlaw-2850	256	10	if	if	SCONJ
taxlaw-2850	256	11	the	the	DET
taxlaw-2850	256	12	united	united	PROPN
taxlaw-2850	256	13	states	states	PROPN
taxlaw-2850	256	14	moves	move	VERB
taxlaw-2850	256	15	forward	forward	ADV
taxlaw-2850	256	16	with	with	ADP
taxlaw-2850	256	17	this	this	DET
taxlaw-2850	256	18	plan	plan	NOUN
taxlaw-2850	256	19	.	.	PUNCT
taxlaw-2850	257	1	protracted	protract	VERB
taxlaw-2850	257	2	and	and	CCONJ
taxlaw-2850	257	3	contentious	contentious	ADJ
taxlaw-2850	257	4	litigation	litigation	NOUN
taxlaw-2850	257	5	could	could	AUX
taxlaw-2850	257	6	also	also	ADV
taxlaw-2850	257	7	reduce	reduce	VERB
taxlaw-2850	257	8	the	the	DET
taxlaw-2850	257	9	u.s	u.s	PROPN
taxlaw-2850	257	10	.	.	PROPN
taxlaw-2850	257	11	political	political	ADJ
taxlaw-2850	257	12	backing	backing	NOUN
taxlaw-2850	257	13	for	for	ADP
taxlaw-2850	257	14	the	the	DET
taxlaw-2850	257	15	wto	wto	PROPN
taxlaw-2850	257	16	,	,	PUNCT
taxlaw-2850	257	17	harming	harm	VERB
taxlaw-2850	257	18	both	both	CCONJ
taxlaw-2850	257	19	the	the	DET
taxlaw-2850	257	20	long	long	ADV
taxlaw-2850	257	21	-	-	PUNCT
taxlaw-2850	257	22	run	run	NOUN
taxlaw-2850	257	23	prospects	prospect	NOUN
taxlaw-2850	257	24	for	for	ADP
taxlaw-2850	257	25	an	an	DET
taxlaw-2850	257	26	open	open	ADJ
taxlaw-2850	257	27	trading	trading	NOUN
taxlaw-2850	257	28	system	system	NOUN
taxlaw-2850	257	29	and	and	CCONJ
taxlaw-2850	257	30	our	our	PRON
taxlaw-2850	257	31	international	international	ADJ
taxlaw-2850	257	32	relations	relation	NOUN
taxlaw-2850	257	33	.	.	PUNCT
taxlaw-2850	258	1	second	second	ADJ
taxlaw-2850	258	2	,	,	PUNCT
taxlaw-2850	258	3	the	the	DET
taxlaw-2850	258	4	ambiguities	ambiguity	NOUN
taxlaw-2850	258	5	of	of	ADP
taxlaw-2850	258	6	whether	whether	SCONJ
taxlaw-2850	258	7	these	these	DET
taxlaw-2850	258	8	tax	tax	NOUN
taxlaw-2850	258	9	provisions	provision	NOUN
taxlaw-2850	258	10	would	would	AUX
taxlaw-2850	258	11	pass	pass	VERB
taxlaw-2850	258	12	muster	muster	NOUN
taxlaw-2850	258	13	with	with	ADP
taxlaw-2850	258	14	the	the	DET
taxlaw-2850	258	15	wto	wto	PROPN
taxlaw-2850	258	16	creates	create	VERB
taxlaw-2850	258	17	a	a	DET
taxlaw-2850	258	18	far	far	ADV
taxlaw-2850	258	19	more	more	ADV
taxlaw-2850	258	20	uncertain	uncertain	ADJ
taxlaw-2850	258	21	investment	investment	NOUN
taxlaw-2850	258	22	climate	climate	NOUN
taxlaw-2850	258	23	,	,	PUNCT
taxlaw-2850	258	24	making	make	VERB
taxlaw-2850	258	25	it	it	PRON
taxlaw-2850	258	26	more	more	ADV
taxlaw-2850	258	27	difficult	difficult	ADJ
taxlaw-2850	258	28	for	for	SCONJ
taxlaw-2850	258	29	companies	company	NOUN
taxlaw-2850	258	30	to	to	PART
taxlaw-2850	258	31	resolve	resolve	VERB
taxlaw-2850	258	32	investment	investment	NOUN
taxlaw-2850	258	33	and	and	CCONJ
taxlaw-2850	258	34	location	location	NOUN
taxlaw-2850	258	35	decisions	decision	NOUN
taxlaw-2850	258	36	.	.	PUNCT
taxlaw-2850	259	1	further	far	ADV
taxlaw-2850	259	2	,	,	PUNCT
taxlaw-2850	259	3	if	if	SCONJ
taxlaw-2850	259	4	there	there	PRON
taxlaw-2850	259	5	is	be	VERB
taxlaw-2850	259	6	no	no	DET
taxlaw-2850	259	7	assurance	assurance	NOUN
taxlaw-2850	259	8	that	that	SCONJ
taxlaw-2850	259	9	the	the	DET
taxlaw-2850	259	10	tax	tax	NOUN
taxlaw-2850	259	11	will	will	AUX
taxlaw-2850	259	12	be	be	AUX
taxlaw-2850	259	13	retained	retain	VERB
taxlaw-2850	259	14	,	,	PUNCT
taxlaw-2850	259	15	that	that	PRON
taxlaw-2850	259	16	could	could	AUX
taxlaw-2850	259	17	also	also	ADV
taxlaw-2850	259	18	hamper	hamper	VERB
taxlaw-2850	259	19	the	the	DET
taxlaw-2850	259	20	process	process	NOUN
taxlaw-2850	259	21	of	of	ADP
taxlaw-2850	259	22	exchange	exchange	NOUN
taxlaw-2850	259	23	rate	rate	NOUN
taxlaw-2850	259	24	adjustment	adjustment	NOUN
taxlaw-2850	259	25	.	.	PUNCT
taxlaw-2850	260	1	finally	finally	ADV
taxlaw-2850	260	2	,	,	PUNCT
taxlaw-2850	260	3	if	if	SCONJ
taxlaw-2850	260	4	the	the	DET
taxlaw-2850	260	5	wto	wto	PROPN
taxlaw-2850	260	6	authorizes	authorize	VERB
taxlaw-2850	260	7	trade	trade	NOUN
taxlaw-2850	260	8	sanctions	sanction	NOUN
taxlaw-2850	260	9	in	in	ADP
taxlaw-2850	260	10	response	response	NOUN
taxlaw-2850	260	11	,	,	PUNCT
taxlaw-2850	260	12	such	such	ADJ
taxlaw-2850	260	13	sanctions	sanction	NOUN
taxlaw-2850	260	14	may	may	AUX
taxlaw-2850	260	15	lead	lead	VERB
taxlaw-2850	260	16	to	to	ADP
taxlaw-2850	260	17	an	an	DET
taxlaw-2850	260	18	endgame	endgame	NOUN
taxlaw-2850	260	19	result	result	NOUN
taxlaw-2850	260	20	where	where	SCONJ
taxlaw-2850	260	21	the	the	DET
taxlaw-2850	260	22	u.s	u.s	PROPN
taxlaw-2850	260	23	.	.	PROPN
taxlaw-2850	260	24	government	government	NOUN
taxlaw-2850	260	25	complies	comply	VERB
taxlaw-2850	260	26	with	with	ADP
taxlaw-2850	260	27	the	the	DET
taxlaw-2850	260	28	wto	wto	PROPN
taxlaw-2850	260	29	by	by	ADP
taxlaw-2850	260	30	turning	turn	VERB
taxlaw-2850	260	31	the	the	DET
taxlaw-2850	260	32	ryan	ryan	PROPN
taxlaw-2850	260	33	tax	tax	NOUN
taxlaw-2850	260	34	into	into	ADP
taxlaw-2850	260	35	a	a	DET
taxlaw-2850	260	36	“	"	PUNCT
taxlaw-2850	260	37	normal	normal	ADJ
taxlaw-2850	260	38	”	"	PUNCT
taxlaw-2850	260	39	vat	vat	NOUN
taxlaw-2850	260	40	by	by	ADP
taxlaw-2850	260	41	denying	deny	VERB
taxlaw-2850	260	42	the	the	DET
taxlaw-2850	260	43	deduction	deduction	NOUN
taxlaw-2850	260	44	for	for	ADP
taxlaw-2850	260	45	labor	labor	NOUN
taxlaw-2850	260	46	.	.	PUNCT
taxlaw-2850	261	1	this	this	PRON
taxlaw-2850	261	2	would	would	AUX
taxlaw-2850	261	3	make	make	VERB
taxlaw-2850	261	4	the	the	DET
taxlaw-2850	261	5	tax	tax	NOUN
taxlaw-2850	261	6	far	far	ADV
taxlaw-2850	261	7	more	more	ADV
taxlaw-2850	261	8	regressive	regressive	ADJ
taxlaw-2850	261	9	than	than	ADP
taxlaw-2850	261	10	the	the	DET
taxlaw-2850	261	11	proposed	propose	VERB
taxlaw-2850	261	12	cash	cash	NOUN
taxlaw-2850	261	13	-	-	PUNCT
taxlaw-2850	261	14	flow	flow	NOUN
taxlaw-2850	261	15	corporate	corporate	ADJ
taxlaw-2850	261	16	tax	tax	NOUN
taxlaw-2850	261	17	it	it	PRON
taxlaw-2850	261	18	replaces.39	replaces.39	NOUN
taxlaw-2850	261	19	of	of	ADP
taxlaw-2850	261	20	course	course	NOUN
taxlaw-2850	261	21	,	,	PUNCT
taxlaw-2850	261	22	the	the	DET
taxlaw-2850	261	23	border	border	NOUN
taxlaw-2850	261	24	adjustment	adjustment	NOUN
taxlaw-2850	261	25	feature	feature	NOUN
taxlaw-2850	261	26	could	could	AUX
taxlaw-2850	261	27	not	not	PART
taxlaw-2850	261	28	be	be	AUX
taxlaw-2850	261	29	dropped	drop	VERB
taxlaw-2850	261	30	without	without	ADP
taxlaw-2850	261	31	huge	huge	ADJ
taxlaw-2850	261	32	revenue	revenue	NOUN
taxlaw-2850	261	33	losses	loss	NOUN
taxlaw-2850	261	34	as	as	ADV
taxlaw-2850	261	35	well	well	ADV
taxlaw-2850	261	36	as	as	ADP
taxlaw-2850	261	37	enormous	enormous	ADJ
taxlaw-2850	261	38	tax	tax	NOUN
taxlaw-2850	261	39	37	37	NUM
taxlaw-2850	261	40	auerbach	auerbach	PROPN
taxlaw-2850	261	41	&	&	CCONJ
taxlaw-2850	261	42	holtz	holtz	PROPN
taxlaw-2850	261	43	-	-	PUNCT
taxlaw-2850	261	44	eakin	eakin	PROPN
taxlaw-2850	261	45	,	,	PUNCT
taxlaw-2850	261	46	supra	supra	PROPN
taxlaw-2850	261	47	note	note	NOUN
taxlaw-2850	261	48	22	22	NUM
taxlaw-2850	261	49	at	at	ADP
taxlaw-2850	261	50	12	12	NUM
taxlaw-2850	261	51	-	-	SYM
taxlaw-2850	261	52	14	14	NUM
taxlaw-2850	261	53	.	.	PUNCT
taxlaw-2850	262	1	38	38	NUM
taxlaw-2850	262	2	see	see	VERB
taxlaw-2850	262	3	,	,	PUNCT
taxlaw-2850	262	4	e.g.	e.g.	ADV
taxlaw-2850	262	5	,	,	PUNCT
taxlaw-2850	262	6	chad	chad	PROPN
taxlaw-2850	262	7	p.	p.	PROPN
taxlaw-2850	262	8	bown	bown	PROPN
taxlaw-2850	262	9	,	,	PUNCT
taxlaw-2850	262	10	wto	wto	PROPN
taxlaw-2850	262	11	-	-	PUNCT
taxlaw-2850	262	12	consistency	consistency	NOUN
taxlaw-2850	262	13	of	of	ADP
taxlaw-2850	262	14	the	the	DET
taxlaw-2850	262	15	bta	bta	NOUN
taxlaw-2850	262	16	and	and	CCONJ
taxlaw-2850	262	17	potential	potential	ADJ
taxlaw-2850	262	18	retaliation	retaliation	NOUN
taxlaw-2850	262	19	,	,	PUNCT
taxlaw-2850	262	20	presentation	presentation	NOUN
taxlaw-2850	262	21	at	at	ADP
taxlaw-2850	262	22	the	the	DET
taxlaw-2850	262	23	peterson	peterson	PROPN
taxlaw-2850	262	24	institute	institute	PROPN
taxlaw-2850	262	25	for	for	ADP
taxlaw-2850	262	26	international	international	ADJ
taxlaw-2850	262	27	economics	economic	NOUN
taxlaw-2850	262	28	(	(	PUNCT
taxlaw-2850	262	29	feb	feb	PROPN
taxlaw-2850	262	30	.	.	PROPN
taxlaw-2850	262	31	1	1	NUM
taxlaw-2850	262	32	,	,	PUNCT
taxlaw-2850	262	33	2017	2017	NUM
taxlaw-2850	262	34	)	)	PUNCT
taxlaw-2850	262	35	,	,	PUNCT
taxlaw-2850	262	36	in	in	ADP
taxlaw-2850	262	37	peterson	peterson	PROPN
taxlaw-2850	262	38	inst	inst	PROPN
taxlaw-2850	262	39	.	.	PUNCT
taxlaw-2850	263	1	for	for	ADP
taxlaw-2850	263	2	int’l	int’l	NUM
taxlaw-2850	263	3	econ	econ	NOUN
taxlaw-2850	263	4	.	.	PUNCT
taxlaw-2850	263	5	,	,	PUNCT
taxlaw-2850	263	6	http://piie.com/system/files/documents/bown20170201ppt.pdf	http://piie.com/system/files/documents/bown20170201ppt.pdf	VERB
taxlaw-2850	264	1	[	[	X
taxlaw-2850	264	2	perma.cc/43mlr27k	perma.cc/43mlr27k	X
taxlaw-2850	264	3	]	]	X
taxlaw-2850	264	4	.	.	PUNCT
taxlaw-2850	265	1	39	39	NUM
taxlaw-2850	265	2	see	see	VERB
taxlaw-2850	265	3	sheppard	sheppard	NOUN
taxlaw-2850	265	4	,	,	PUNCT
taxlaw-2850	265	5	supra	supra	PROPN
taxlaw-2850	265	6	note	note	PROPN
taxlaw-2850	265	7	19	19	NUM
taxlaw-2850	265	8	,	,	PUNCT
taxlaw-2850	265	9	at	at	ADP
taxlaw-2850	265	10	914	914	NUM
taxlaw-2850	265	11	.	.	PUNCT
taxlaw-2850	266	1	246	246	NUM
taxlaw-2850	266	2	columbia	columbia	PROPN
taxlaw-2850	266	3	journal	journal	PROPN
taxlaw-2850	266	4	of	of	ADP
taxlaw-2850	266	5	tax	tax	NOUN
taxlaw-2850	266	6	law	law	NOUN
taxlaw-2850	266	7	[	[	X
taxlaw-2850	266	8	vol.8:229	vol.8:229	X
taxlaw-2850	266	9	avoidance	avoidance	NOUN
taxlaw-2850	266	10	and	and	CCONJ
taxlaw-2850	266	11	profit	profit	NOUN
taxlaw-2850	266	12	shifting	shifting	NOUN
taxlaw-2850	266	13	problems	problem	NOUN
taxlaw-2850	266	14	.	.	PUNCT
taxlaw-2850	267	1	absent	absent	VERB
taxlaw-2850	267	2	the	the	DET
taxlaw-2850	267	3	border	border	NOUN
taxlaw-2850	267	4	adjustment	adjustment	NOUN
taxlaw-2850	267	5	,	,	PUNCT
taxlaw-2850	267	6	the	the	DET
taxlaw-2850	267	7	whole	whole	ADJ
taxlaw-2850	267	8	structure	structure	NOUN
taxlaw-2850	267	9	of	of	ADP
taxlaw-2850	267	10	the	the	DET
taxlaw-2850	267	11	destination	destination	NOUN
taxlaw-2850	267	12	-	-	PUNCT
taxlaw-2850	267	13	based	base	VERB
taxlaw-2850	267	14	tax	tax	NOUN
taxlaw-2850	267	15	breaks	break	VERB
taxlaw-2850	267	16	down	down	ADV
taxlaw-2850	267	17	.	.	PUNCT
taxlaw-2850	268	1	iii	iii	X
taxlaw-2850	268	2	.	.	PUNCT
taxlaw-2850	269	1	what	what	PRON
taxlaw-2850	269	2	about	about	ADP
taxlaw-2850	269	3	tax	tax	NOUN
taxlaw-2850	269	4	treaties	treaty	NOUN
taxlaw-2850	269	5	?	?	PUNCT
taxlaw-2850	270	1	there	there	PRON
taxlaw-2850	270	2	are	be	VERB
taxlaw-2850	270	3	three	three	NUM
taxlaw-2850	270	4	problems	problem	NOUN
taxlaw-2850	270	5	with	with	ADP
taxlaw-2850	270	6	tax	tax	NOUN
taxlaw-2850	270	7	treaties	treaty	NOUN
taxlaw-2850	270	8	in	in	ADP
taxlaw-2850	270	9	the	the	DET
taxlaw-2850	270	10	blueprint	blueprint	NOUN
taxlaw-2850	270	11	,	,	PUNCT
taxlaw-2850	270	12	assuming	assume	VERB
taxlaw-2850	270	13	that	that	SCONJ
taxlaw-2850	270	14	the	the	DET
taxlaw-2850	270	15	proposed	propose	VERB
taxlaw-2850	270	16	tax	tax	NOUN
taxlaw-2850	270	17	is	be	AUX
taxlaw-2850	270	18	an	an	DET
taxlaw-2850	270	19	income	income	NOUN
taxlaw-2850	270	20	tax	tax	NOUN
taxlaw-2850	270	21	subject	subject	NOUN
taxlaw-2850	270	22	to	to	ADP
taxlaw-2850	270	23	the	the	DET
taxlaw-2850	270	24	treaties	treaty	NOUN
taxlaw-2850	270	25	.	.	PUNCT
taxlaw-2850	271	1	the	the	DET
taxlaw-2850	271	2	first	first	ADJ
taxlaw-2850	271	3	problem	problem	NOUN
taxlaw-2850	271	4	is	be	AUX
taxlaw-2850	271	5	that	that	SCONJ
taxlaw-2850	271	6	if	if	SCONJ
taxlaw-2850	271	7	the	the	DET
taxlaw-2850	271	8	business	business	NOUN
taxlaw-2850	271	9	tax	tax	NOUN
taxlaw-2850	271	10	is	be	AUX
taxlaw-2850	271	11	an	an	DET
taxlaw-2850	271	12	income	income	NOUN
taxlaw-2850	271	13	tax	tax	NOUN
taxlaw-2850	271	14	covered	cover	VERB
taxlaw-2850	271	15	by	by	ADP
taxlaw-2850	271	16	the	the	DET
taxlaw-2850	271	17	treaties	treaty	NOUN
taxlaw-2850	271	18	and	and	CCONJ
taxlaw-2850	271	19	we	we	PRON
taxlaw-2850	271	20	are	be	AUX
taxlaw-2850	271	21	serious	serious	ADJ
taxlaw-2850	271	22	about	about	ADP
taxlaw-2850	271	23	taxing	tax	VERB
taxlaw-2850	271	24	on	on	ADP
taxlaw-2850	271	25	a	a	DET
taxlaw-2850	271	26	destination	destination	NOUN
taxlaw-2850	271	27	basis	basis	NOUN
taxlaw-2850	271	28	goods	good	NOUN
taxlaw-2850	271	29	and	and	CCONJ
taxlaw-2850	271	30	services	service	NOUN
taxlaw-2850	271	31	imported	import	VERB
taxlaw-2850	271	32	into	into	ADP
taxlaw-2850	271	33	the	the	DET
taxlaw-2850	271	34	u.s	u.s	PROPN
taxlaw-2850	271	35	.	.	PROPN
taxlaw-2850	271	36	,	,	PUNCT
taxlaw-2850	271	37	we	we	PRON
taxlaw-2850	271	38	need	need	VERB
taxlaw-2850	271	39	to	to	PART
taxlaw-2850	271	40	do	do	VERB
taxlaw-2850	271	41	away	away	ADV
taxlaw-2850	271	42	with	with	ADP
taxlaw-2850	271	43	the	the	DET
taxlaw-2850	271	44	permanent	permanent	ADJ
taxlaw-2850	271	45	establishment	establishment	NOUN
taxlaw-2850	271	46	(	(	PUNCT
taxlaw-2850	271	47	pe	pe	NOUN
taxlaw-2850	271	48	)	)	PUNCT
taxlaw-2850	271	49	limitation	limitation	NOUN
taxlaw-2850	271	50	in	in	ADP
taxlaw-2850	271	51	article	article	NOUN
taxlaw-2850	271	52	7	7	NUM
taxlaw-2850	271	53	,	,	PUNCT
taxlaw-2850	271	54	because	because	SCONJ
taxlaw-2850	271	55	we	we	PRON
taxlaw-2850	271	56	need	need	VERB
taxlaw-2850	271	57	to	to	PART
taxlaw-2850	271	58	be	be	AUX
taxlaw-2850	271	59	able	able	ADJ
taxlaw-2850	271	60	to	to	PART
taxlaw-2850	271	61	tax	tax	VERB
taxlaw-2850	271	62	importers	importer	NOUN
taxlaw-2850	271	63	without	without	ADP
taxlaw-2850	271	64	a	a	DET
taxlaw-2850	271	65	pe	pe	X
taxlaw-2850	271	66	(	(	PUNCT
taxlaw-2850	271	67	or	or	CCONJ
taxlaw-2850	271	68	physical	physical	ADJ
taxlaw-2850	271	69	presence	presence	NOUN
taxlaw-2850	271	70	required	require	VERB
taxlaw-2850	271	71	under	under	ADP
taxlaw-2850	271	72	domestic	domestic	ADJ
taxlaw-2850	271	73	law	law	NOUN
taxlaw-2850	271	74	)	)	PUNCT
taxlaw-2850	271	75	.	.	PUNCT
taxlaw-2850	272	1	while	while	SCONJ
taxlaw-2850	272	2	we	we	PRON
taxlaw-2850	272	3	believe	believe	VERB
taxlaw-2850	272	4	that	that	SCONJ
taxlaw-2850	272	5	this	this	PRON
taxlaw-2850	272	6	is	be	AUX
taxlaw-2850	272	7	a	a	DET
taxlaw-2850	272	8	long	long	ADJ
taxlaw-2850	272	9	overdue	overdue	ADJ
taxlaw-2850	272	10	reform	reform	NOUN
taxlaw-2850	272	11	,	,	PUNCT
taxlaw-2850	272	12	bringing	bring	VERB
taxlaw-2850	272	13	the	the	DET
taxlaw-2850	272	14	income	income	NOUN
taxlaw-2850	272	15	tax	tax	NOUN
taxlaw-2850	272	16	treaty	treaty	NOUN
taxlaw-2850	272	17	into	into	ADP
taxlaw-2850	272	18	the	the	DET
taxlaw-2850	272	19	21st	21st	ADJ
taxlaw-2850	272	20	century	century	NOUN
taxlaw-2850	272	21	and	and	CCONJ
taxlaw-2850	272	22	the	the	DET
taxlaw-2850	272	23	age	age	NOUN
taxlaw-2850	272	24	of	of	ADP
taxlaw-2850	272	25	electronic	electronic	ADJ
taxlaw-2850	272	26	commerce,40	commerce,40	PROPN
taxlaw-2850	272	27	it	it	PRON
taxlaw-2850	272	28	should	should	AUX
taxlaw-2850	272	29	be	be	AUX
taxlaw-2850	272	30	recognized	recognize	VERB
taxlaw-2850	272	31	that	that	SCONJ
taxlaw-2850	272	32	it	it	PRON
taxlaw-2850	272	33	involves	involve	VERB
taxlaw-2850	272	34	a	a	DET
taxlaw-2850	272	35	massive	massive	ADJ
taxlaw-2850	272	36	treaty	treaty	NOUN
taxlaw-2850	272	37	override	override	NOUN
taxlaw-2850	272	38	of	of	ADP
taxlaw-2850	272	39	a	a	DET
taxlaw-2850	272	40	crucial	crucial	ADJ
taxlaw-2850	272	41	aspect	aspect	NOUN
taxlaw-2850	272	42	of	of	ADP
taxlaw-2850	272	43	the	the	DET
taxlaw-2850	272	44	treaty	treaty	NOUN
taxlaw-2850	272	45	bargain	bargain	NOUN
taxlaw-2850	272	46	,	,	PUNCT
taxlaw-2850	272	47	which	which	PRON
taxlaw-2850	272	48	was	be	AUX
taxlaw-2850	272	49	considered	consider	VERB
taxlaw-2850	272	50	and	and	CCONJ
taxlaw-2850	272	51	rejected	reject	VERB
taxlaw-2850	272	52	by	by	ADP
taxlaw-2850	272	53	our	our	PRON
taxlaw-2850	272	54	treaty	treaty	NOUN
taxlaw-2850	272	55	partners	partner	NOUN
taxlaw-2850	272	56	in	in	ADP
taxlaw-2850	272	57	the	the	DET
taxlaw-2850	272	58	beps	bep	NOUN
taxlaw-2850	272	59	context	context	NOUN
taxlaw-2850	272	60	.	.	PUNCT
taxlaw-2850	273	1	the	the	DET
taxlaw-2850	273	2	second	second	ADJ
taxlaw-2850	273	3	problem	problem	NOUN
taxlaw-2850	273	4	is	be	AUX
taxlaw-2850	273	5	that	that	SCONJ
taxlaw-2850	273	6	if	if	SCONJ
taxlaw-2850	273	7	the	the	DET
taxlaw-2850	273	8	business	business	NOUN
taxlaw-2850	273	9	tax	tax	NOUN
taxlaw-2850	273	10	is	be	AUX
taxlaw-2850	273	11	an	an	DET
taxlaw-2850	273	12	income	income	NOUN
taxlaw-2850	273	13	tax	tax	NOUN
taxlaw-2850	273	14	,	,	PUNCT
taxlaw-2850	273	15	in	in	ADP
taxlaw-2850	273	16	order	order	NOUN
taxlaw-2850	273	17	to	to	PART
taxlaw-2850	273	18	levy	levy	VERB
taxlaw-2850	273	19	it	it	PRON
taxlaw-2850	273	20	on	on	ADP
taxlaw-2850	273	21	a	a	DET
taxlaw-2850	273	22	destination	destination	NOUN
taxlaw-2850	273	23	basis	basis	NOUN
taxlaw-2850	273	24	and	and	CCONJ
taxlaw-2850	273	25	include	include	VERB
taxlaw-2850	273	26	all	all	DET
taxlaw-2850	273	27	imports	import	NOUN
taxlaw-2850	273	28	,	,	PUNCT
taxlaw-2850	273	29	it	it	PRON
taxlaw-2850	273	30	must	must	AUX
taxlaw-2850	273	31	be	be	AUX
taxlaw-2850	273	32	imposed	impose	VERB
taxlaw-2850	273	33	not	not	PART
taxlaw-2850	273	34	just	just	ADV
taxlaw-2850	273	35	on	on	ADP
taxlaw-2850	273	36	goods	good	NOUN
taxlaw-2850	273	37	and	and	CCONJ
taxlaw-2850	273	38	services	service	NOUN
taxlaw-2850	273	39	(	(	PUNCT
taxlaw-2850	273	40	under	under	ADP
taxlaw-2850	273	41	article	article	NOUN
taxlaw-2850	273	42	7	7	NUM
taxlaw-2850	273	43	)	)	PUNCT
taxlaw-2850	273	44	but	but	CCONJ
taxlaw-2850	273	45	also	also	ADV
taxlaw-2850	273	46	on	on	ADP
taxlaw-2850	273	47	intangibles	intangible	NOUN
taxlaw-2850	273	48	that	that	PRON
taxlaw-2850	273	49	produce	produce	VERB
taxlaw-2850	273	50	royalties	royalty	NOUN
taxlaw-2850	273	51	(	(	PUNCT
taxlaw-2850	273	52	article	article	NOUN
taxlaw-2850	273	53	12	12	NUM
taxlaw-2850	273	54	)	)	PUNCT
taxlaw-2850	273	55	and	and	CCONJ
taxlaw-2850	273	56	other	other	ADJ
taxlaw-2850	273	57	types	type	NOUN
taxlaw-2850	273	58	of	of	ADP
taxlaw-2850	273	59	deductible	deductible	ADJ
taxlaw-2850	273	60	payments	payment	NOUN
taxlaw-2850	273	61	that	that	PRON
taxlaw-2850	273	62	can	can	AUX
taxlaw-2850	273	63	substitute	substitute	VERB
taxlaw-2850	273	64	for	for	ADP
taxlaw-2850	273	65	royalties	royalty	NOUN
taxlaw-2850	273	66	(	(	PUNCT
taxlaw-2850	273	67	e.g.	e.g.	ADV
taxlaw-2850	273	68	,	,	PUNCT
taxlaw-2850	273	69	payments	payment	NOUN
taxlaw-2850	273	70	on	on	ADP
taxlaw-2850	273	71	derivatives	derivative	NOUN
taxlaw-2850	273	72	,	,	PUNCT
taxlaw-2850	273	73	generally	generally	ADV
taxlaw-2850	273	74	classified	classify	VERB
taxlaw-2850	273	75	as	as	ADP
taxlaw-2850	273	76	other	other	ADJ
taxlaw-2850	273	77	income	income	NOUN
taxlaw-2850	273	78	under	under	ADP
taxlaw-2850	273	79	article	article	NOUN
taxlaw-2850	273	80	21	21	NUM
taxlaw-2850	273	81	)	)	PUNCT
taxlaw-2850	273	82	.	.	PUNCT
taxlaw-2850	274	1	while	while	SCONJ
taxlaw-2850	274	2	interest	interest	NOUN
taxlaw-2850	274	3	and	and	CCONJ
taxlaw-2850	274	4	dividends	dividend	NOUN
taxlaw-2850	274	5	are	be	AUX
taxlaw-2850	274	6	not	not	PART
taxlaw-2850	274	7	deductible	deductible	ADJ
taxlaw-2850	274	8	,	,	PUNCT
taxlaw-2850	274	9	allowing	allow	VERB
taxlaw-2850	274	10	royalties	royalty	NOUN
taxlaw-2850	274	11	and	and	CCONJ
taxlaw-2850	274	12	derivatives	derivative	NOUN
taxlaw-2850	274	13	to	to	PART
taxlaw-2850	274	14	escape	escape	VERB
taxlaw-2850	274	15	the	the	DET
taxlaw-2850	274	16	tax	tax	NOUN
taxlaw-2850	274	17	on	on	ADP
taxlaw-2850	274	18	imports	import	NOUN
taxlaw-2850	274	19	invites	invite	VERB
taxlaw-2850	274	20	abuse	abuse	NOUN
taxlaw-2850	274	21	(	(	PUNCT
taxlaw-2850	274	22	since	since	SCONJ
taxlaw-2850	274	23	there	there	PRON
taxlaw-2850	274	24	will	will	AUX
taxlaw-2850	274	25	always	always	ADV
taxlaw-2850	274	26	be	be	AUX
taxlaw-2850	274	27	lower	low	ADJ
taxlaw-2850	274	28	tax	tax	NOUN
taxlaw-2850	274	29	jurisdictions	jurisdiction	NOUN
taxlaw-2850	274	30	)	)	PUNCT
taxlaw-2850	274	31	.	.	PUNCT
taxlaw-2850	275	1	this	this	PRON
taxlaw-2850	275	2	requires	require	VERB
taxlaw-2850	275	3	another	another	DET
taxlaw-2850	275	4	treaty	treaty	NOUN
taxlaw-2850	275	5	override	override	NOUN
taxlaw-2850	275	6	that	that	PRON
taxlaw-2850	275	7	can	can	AUX
taxlaw-2850	275	8	be	be	AUX
taxlaw-2850	275	9	avoided	avoid	VERB
taxlaw-2850	275	10	if	if	SCONJ
taxlaw-2850	275	11	the	the	DET
taxlaw-2850	275	12	business	business	NOUN
taxlaw-2850	275	13	tax	tax	NOUN
taxlaw-2850	275	14	is	be	AUX
taxlaw-2850	275	15	a	a	DET
taxlaw-2850	275	16	vat	vat	NOUN
taxlaw-2850	275	17	.	.	PUNCT
taxlaw-2850	276	1	finally	finally	ADV
taxlaw-2850	276	2	,	,	PUNCT
taxlaw-2850	276	3	it	it	PRON
taxlaw-2850	276	4	could	could	AUX
taxlaw-2850	276	5	be	be	AUX
taxlaw-2850	276	6	argued	argue	VERB
taxlaw-2850	276	7	that	that	SCONJ
taxlaw-2850	276	8	because	because	SCONJ
taxlaw-2850	276	9	the	the	DET
taxlaw-2850	276	10	ryan	ryan	PROPN
taxlaw-2850	276	11	tax	tax	NOUN
taxlaw-2850	276	12	advantages	advantage	NOUN
taxlaw-2850	276	13	domestic	domestic	ADJ
taxlaw-2850	276	14	companies	company	NOUN
taxlaw-2850	276	15	that	that	PRON
taxlaw-2850	276	16	export	export	VERB
taxlaw-2850	276	17	from	from	ADP
taxlaw-2850	276	18	the	the	DET
taxlaw-2850	276	19	u.s	u.s	PROPN
taxlaw-2850	276	20	.	.	PROPN
taxlaw-2850	276	21	over	over	ADP
taxlaw-2850	276	22	similar	similar	ADJ
taxlaw-2850	276	23	foreign	foreign	ADJ
taxlaw-2850	276	24	companies	company	NOUN
taxlaw-2850	276	25	that	that	PRON
taxlaw-2850	276	26	import	import	VERB
taxlaw-2850	276	27	into	into	ADP
taxlaw-2850	276	28	the	the	DET
taxlaw-2850	276	29	u.s	u.s	PROPN
taxlaw-2850	276	30	.	.	PROPN
taxlaw-2850	276	31	,	,	PUNCT
taxlaw-2850	276	32	the	the	DET
taxlaw-2850	276	33	ryan	ryan	PROPN
taxlaw-2850	276	34	tax	tax	NOUN
taxlaw-2850	276	35	is	be	AUX
taxlaw-2850	276	36	a	a	DET
taxlaw-2850	276	37	violation	violation	NOUN
taxlaw-2850	276	38	of	of	ADP
taxlaw-2850	276	39	the	the	DET
taxlaw-2850	276	40	non	non	ADJ
taxlaw-2850	276	41	-	-	ADJ
taxlaw-2850	276	42	discrimination	discrimination	ADJ
taxlaw-2850	276	43	provision	provision	NOUN
taxlaw-2850	276	44	of	of	ADP
taxlaw-2850	276	45	the	the	DET
taxlaw-2850	276	46	treaties.41	treaties.41	NOUN
taxlaw-2850	276	47	an	an	DET
taxlaw-2850	276	48	important	important	ADJ
taxlaw-2850	276	49	related	relate	VERB
taxlaw-2850	276	50	question	question	NOUN
taxlaw-2850	276	51	is	be	AUX
taxlaw-2850	276	52	how	how	SCONJ
taxlaw-2850	276	53	our	our	PRON
taxlaw-2850	276	54	treaty	treaty	NOUN
taxlaw-2850	276	55	partners	partner	NOUN
taxlaw-2850	276	56	will	will	AUX
taxlaw-2850	276	57	react	react	VERB
taxlaw-2850	276	58	to	to	ADP
taxlaw-2850	276	59	such	such	ADJ
taxlaw-2850	276	60	sweeping	sweeping	ADJ
taxlaw-2850	276	61	changes	change	NOUN
taxlaw-2850	276	62	and	and	CCONJ
taxlaw-2850	276	63	treaty	treaty	NOUN
taxlaw-2850	276	64	overrides	override	VERB
taxlaw-2850	276	65	(	(	PUNCT
taxlaw-2850	276	66	which	which	PRON
taxlaw-2850	276	67	they	they	PRON
taxlaw-2850	276	68	regard	regard	VERB
taxlaw-2850	276	69	as	as	ADP
taxlaw-2850	276	70	violations	violation	NOUN
taxlaw-2850	276	71	of	of	ADP
taxlaw-2850	276	72	international	international	ADJ
taxlaw-2850	276	73	law	law	NOUN
taxlaw-2850	276	74	)	)	PUNCT
taxlaw-2850	276	75	.	.	PUNCT
taxlaw-2850	277	1	given	give	VERB
taxlaw-2850	277	2	that	that	SCONJ
taxlaw-2850	277	3	the	the	DET
taxlaw-2850	277	4	new	new	ADJ
taxlaw-2850	277	5	u.s	u.s	PROPN
taxlaw-2850	277	6	.	.	PROPN
taxlaw-2850	277	7	tax	tax	NOUN
taxlaw-2850	277	8	(	(	PUNCT
taxlaw-2850	277	9	20	20	NUM
taxlaw-2850	277	10	%	%	NOUN
taxlaw-2850	277	11	rate	rate	NOUN
taxlaw-2850	277	12	with	with	ADP
taxlaw-2850	277	13	expensing	expensing	NOUN
taxlaw-2850	277	14	,	,	PUNCT
taxlaw-2850	277	15	territoriality	territoriality	NOUN
taxlaw-2850	277	16	,	,	PUNCT
taxlaw-2850	277	17	border	border	NOUN
taxlaw-2850	277	18	adjustments	adjustment	NOUN
taxlaw-2850	277	19	)	)	PUNCT
taxlaw-2850	277	20	will	will	AUX
taxlaw-2850	277	21	create	create	VERB
taxlaw-2850	277	22	a	a	DET
taxlaw-2850	277	23	strong	strong	ADJ
taxlaw-2850	277	24	attraction	attraction	NOUN
taxlaw-2850	277	25	for	for	ADP
taxlaw-2850	277	26	foreign	foreign	NOUN
taxlaw-2850	277	27	-	-	PUNCT
taxlaw-2850	277	28	based	base	VERB
taxlaw-2850	277	29	multinationals	multinational	NOUN
taxlaw-2850	277	30	to	to	PART
taxlaw-2850	277	31	shift	shift	VERB
taxlaw-2850	277	32	profits	profit	NOUN
taxlaw-2850	277	33	into	into	ADP
taxlaw-2850	277	34	the	the	DET
taxlaw-2850	277	35	u.s	u.s	PROPN
taxlaw-2850	277	36	.	.	PROPN
taxlaw-2850	277	37	,	,	PUNCT
taxlaw-2850	277	38	it	it	PRON
taxlaw-2850	277	39	is	be	AUX
taxlaw-2850	277	40	likely	likely	ADJ
taxlaw-2850	277	41	that	that	SCONJ
taxlaw-2850	277	42	they	they	PRON
taxlaw-2850	277	43	will	will	AUX
taxlaw-2850	277	44	(	(	PUNCT
taxlaw-2850	277	45	a	a	X
taxlaw-2850	277	46	)	)	PUNCT
taxlaw-2850	277	47	refuse	refuse	VERB
taxlaw-2850	277	48	to	to	PART
taxlaw-2850	277	49	give	give	VERB
taxlaw-2850	277	50	credit	credit	NOUN
taxlaw-2850	277	51	for	for	ADP
taxlaw-2850	277	52	the	the	DET
taxlaw-2850	277	53	u.s	u.s	PROPN
taxlaw-2850	277	54	.	.	PROPN
taxlaw-2850	277	55	tax	tax	NOUN
taxlaw-2850	277	56	under	under	ADP
taxlaw-2850	277	57	tax	tax	NOUN
taxlaw-2850	277	58	treaties	treaty	NOUN
taxlaw-2850	277	59	because	because	SCONJ
taxlaw-2850	277	60	(	(	PUNCT
taxlaw-2850	277	61	given	give	VERB
taxlaw-2850	277	62	expensing	expensing	NOUN
taxlaw-2850	277	63	)	)	PUNCT
taxlaw-2850	277	64	it	it	PRON
taxlaw-2850	277	65	is	be	AUX
taxlaw-2850	277	66	not	not	PART
taxlaw-2850	277	67	an	an	DET
taxlaw-2850	277	68	income	income	NOUN
taxlaw-2850	277	69	tax	tax	NOUN
taxlaw-2850	277	70	,	,	PUNCT
taxlaw-2850	277	71	and	and	CCONJ
taxlaw-2850	277	72	(	(	PUNCT
taxlaw-2850	277	73	b	b	X
taxlaw-2850	277	74	)	)	PUNCT
taxlaw-2850	277	75	apply	apply	VERB
taxlaw-2850	277	76	their	their	PRON
taxlaw-2850	277	77	cfc	cfc	PROPN
taxlaw-2850	277	78	rules	rule	NOUN
taxlaw-2850	277	79	to	to	ADP
taxlaw-2850	277	80	u.s	u.s	PROPN
taxlaw-2850	277	81	.	.	PROPN
taxlaw-2850	277	82	affiliate	affiliate	NOUN
taxlaw-2850	277	83	operations	operation	NOUN
taxlaw-2850	277	84	by	by	ADP
taxlaw-2850	277	85	their	their	PRON
taxlaw-2850	277	86	40	40	NUM
taxlaw-2850	277	87	reuven	reuven	ADJ
taxlaw-2850	277	88	avi	avi	PROPN
taxlaw-2850	277	89	-	-	PUNCT
taxlaw-2850	277	90	yonah	yonah	ADJ
taxlaw-2850	277	91	,	,	PUNCT
taxlaw-2850	277	92	international	international	ADJ
taxlaw-2850	277	93	taxation	taxation	NOUN
taxlaw-2850	277	94	of	of	ADP
taxlaw-2850	277	95	electronic	electronic	ADJ
taxlaw-2850	277	96	commerce	commerce	NOUN
taxlaw-2850	277	97	,	,	PUNCT
taxlaw-2850	277	98	52:3	52:3	NUM
taxlaw-2850	277	99	tax	tax	NOUN
taxlaw-2850	277	100	l.	l.	NOUN
taxlaw-2850	277	101	rev	rev	PROPN
taxlaw-2850	277	102	.	.	PROPN
taxlaw-2850	278	1	507	507	NUM
taxlaw-2850	278	2	(	(	PUNCT
taxlaw-2850	278	3	1997	1997	NUM
taxlaw-2850	278	4	)	)	PUNCT
taxlaw-2850	278	5	.	.	PUNCT
taxlaw-2850	279	1	41	41	NUM
taxlaw-2850	279	2	see	see	VERB
taxlaw-2850	279	3	sheppard	sheppard	NOUN
taxlaw-2850	279	4	,	,	PUNCT
taxlaw-2850	279	5	supra	supra	PROPN
taxlaw-2850	279	6	note	note	NOUN
taxlaw-2850	279	7	19	19	NUM
taxlaw-2850	279	8	at	at	ADP
taxlaw-2850	279	9	909	909	NUM
taxlaw-2850	279	10	-	-	SYM
taxlaw-2850	279	11	10	10	NUM
taxlaw-2850	279	12	.	.	PUNCT
taxlaw-2850	280	1	2017	2017	NUM
taxlaw-2850	280	2	]	]	PUNCT
taxlaw-2850	280	3	problems	problem	NOUN
taxlaw-2850	280	4	with	with	ADP
taxlaw-2850	280	5	destination	destination	NOUN
taxlaw-2850	280	6	-	-	PUNCT
taxlaw-2850	280	7	based	base	VERB
taxlaw-2850	280	8	corporate	corporate	ADJ
taxlaw-2850	280	9	taxes	taxis	NOUN
taxlaw-2850	280	10	247	247	NUM
taxlaw-2850	280	11	multinationals	multinational	NOUN
taxlaw-2850	280	12	,	,	PUNCT
taxlaw-2850	280	13	which	which	PRON
taxlaw-2850	280	14	can	can	AUX
taxlaw-2850	280	15	not	not	PART
taxlaw-2850	280	16	invert	invert	VERB
taxlaw-2850	280	17	in	in	ADP
taxlaw-2850	280	18	response	response	NOUN
taxlaw-2850	280	19	because	because	SCONJ
taxlaw-2850	280	20	of	of	ADP
taxlaw-2850	280	21	exit	exit	NOUN
taxlaw-2850	280	22	taxes	taxis	NOUN
taxlaw-2850	280	23	.	.	PUNCT
taxlaw-2850	281	1	the	the	DET
taxlaw-2850	281	2	possible	possible	ADJ
taxlaw-2850	281	3	end	end	NOUN
taxlaw-2850	281	4	result	result	NOUN
taxlaw-2850	281	5	could	could	AUX
taxlaw-2850	281	6	be	be	AUX
taxlaw-2850	281	7	a	a	DET
taxlaw-2850	281	8	collapse	collapse	NOUN
taxlaw-2850	281	9	of	of	ADP
taxlaw-2850	281	10	the	the	DET
taxlaw-2850	281	11	treaty	treaty	NOUN
taxlaw-2850	281	12	-	-	PUNCT
taxlaw-2850	281	13	based	base	VERB
taxlaw-2850	281	14	international	international	ADJ
taxlaw-2850	281	15	tax	tax	NOUN
taxlaw-2850	281	16	regime	regime	NOUN
taxlaw-2850	281	17	,	,	PUNCT
taxlaw-2850	281	18	to	to	ADP
taxlaw-2850	281	19	the	the	DET
taxlaw-2850	281	20	disadvantage	disadvantage	NOUN
taxlaw-2850	281	21	of	of	ADP
taxlaw-2850	281	22	u.s	u.s	PROPN
taxlaw-2850	281	23	.	.	PROPN
taxlaw-2850	281	24	taxpayer	taxpayer	NOUN
taxlaw-2850	281	25	who	who	PRON
taxlaw-2850	281	26	will	will	AUX
taxlaw-2850	281	27	face	face	VERB
taxlaw-2850	281	28	increased	increase	VERB
taxlaw-2850	281	29	withholding	withholding	NOUN
taxlaw-2850	281	30	taxes	taxis	NOUN
taxlaw-2850	281	31	overseas	overseas	ADV
taxlaw-2850	281	32	as	as	ADV
taxlaw-2850	281	33	well	well	ADV
taxlaw-2850	281	34	as	as	ADP
taxlaw-2850	281	35	increased	increase	VERB
taxlaw-2850	281	36	transfer	transfer	NOUN
taxlaw-2850	281	37	pricing	pricing	NOUN
taxlaw-2850	281	38	enforcement.42	enforcement.42	NOUN
taxlaw-2850	281	39	iv	iv	NOUN
taxlaw-2850	281	40	.	.	PUNCT
taxlaw-2850	281	41	tax	tax	NOUN
taxlaw-2850	281	42	avoidance	avoidance	NOUN
taxlaw-2850	281	43	,	,	PUNCT
taxlaw-2850	281	44	income	income	NOUN
taxlaw-2850	281	45	shifting	shift	VERB
taxlaw-2850	281	46	and	and	CCONJ
taxlaw-2850	281	47	inversions	inversion	VERB
taxlaw-2850	281	48	the	the	DET
taxlaw-2850	281	49	better	well	ADJ
taxlaw-2850	281	50	way	way	NOUN
taxlaw-2850	281	51	proposal	proposal	NOUN
taxlaw-2850	281	52	argues	argue	VERB
taxlaw-2850	281	53	that	that	SCONJ
taxlaw-2850	281	54	:	:	PUNCT
taxlaw-2850	281	55	taken	take	VERB
taxlaw-2850	281	56	together	together	ADV
taxlaw-2850	281	57	,	,	PUNCT
taxlaw-2850	281	58	a	a	DET
taxlaw-2850	281	59	20	20	NUM
taxlaw-2850	281	60	percent	percent	NOUN
taxlaw-2850	281	61	corporate	corporate	ADJ
taxlaw-2850	281	62	rate	rate	NOUN
taxlaw-2850	281	63	,	,	PUNCT
taxlaw-2850	281	64	a	a	DET
taxlaw-2850	281	65	switch	switch	NOUN
taxlaw-2850	281	66	to	to	ADP
taxlaw-2850	281	67	a	a	DET
taxlaw-2850	281	68	territorial	territorial	ADJ
taxlaw-2850	281	69	system	system	NOUN
taxlaw-2850	281	70	,	,	PUNCT
taxlaw-2850	281	71	and	and	CCONJ
taxlaw-2850	281	72	border	border	NOUN
taxlaw-2850	281	73	adjustments	adjustment	NOUN
taxlaw-2850	281	74	will	will	AUX
taxlaw-2850	281	75	cause	cause	VERB
taxlaw-2850	281	76	the	the	DET
taxlaw-2850	281	77	recent	recent	ADJ
taxlaw-2850	281	78	wave	wave	NOUN
taxlaw-2850	281	79	of	of	ADP
taxlaw-2850	281	80	inversions	inversion	NOUN
taxlaw-2850	281	81	to	to	PART
taxlaw-2850	281	82	come	come	VERB
taxlaw-2850	281	83	to	to	ADP
taxlaw-2850	281	84	a	a	DET
taxlaw-2850	281	85	halt	halt	NOUN
taxlaw-2850	281	86	.	.	PUNCT
taxlaw-2850	282	1	american	american	ADJ
taxlaw-2850	282	2	businesses	business	NOUN
taxlaw-2850	282	3	invert	invert	VERB
taxlaw-2850	282	4	for	for	ADP
taxlaw-2850	282	5	two	two	NUM
taxlaw-2850	282	6	reasons	reason	NOUN
taxlaw-2850	282	7	:	:	PUNCT
taxlaw-2850	282	8	to	to	PART
taxlaw-2850	282	9	avail	avail	VERB
taxlaw-2850	282	10	themselves	themselves	PRON
taxlaw-2850	282	11	of	of	ADP
taxlaw-2850	282	12	a	a	DET
taxlaw-2850	282	13	jurisdiction	jurisdiction	NOUN
taxlaw-2850	282	14	with	with	ADP
taxlaw-2850	282	15	a	a	DET
taxlaw-2850	282	16	lower	low	ADJ
taxlaw-2850	282	17	rate	rate	NOUN
taxlaw-2850	282	18	,	,	PUNCT
taxlaw-2850	282	19	and	and	CCONJ
taxlaw-2850	282	20	to	to	PART
taxlaw-2850	282	21	access	access	VERB
taxlaw-2850	282	22	“	"	PUNCT
taxlaw-2850	282	23	trapped	trap	VERB
taxlaw-2850	282	24	cash	cash	NOUN
taxlaw-2850	282	25	”	"	PUNCT
taxlaw-2850	282	26	overseas	overseas	ADV
taxlaw-2850	282	27	.	.	PUNCT
taxlaw-2850	283	1	those	those	DET
taxlaw-2850	283	2	problems	problem	NOUN
taxlaw-2850	283	3	are	be	AUX
taxlaw-2850	283	4	solved	solve	VERB
taxlaw-2850	283	5	by	by	ADP
taxlaw-2850	283	6	the	the	DET
taxlaw-2850	283	7	lower	low	ADJ
taxlaw-2850	283	8	corporate	corporate	ADJ
taxlaw-2850	283	9	rate	rate	NOUN
taxlaw-2850	283	10	and	and	CCONJ
taxlaw-2850	283	11	the	the	DET
taxlaw-2850	283	12	territorial	territorial	ADJ
taxlaw-2850	283	13	system	system	NOUN
taxlaw-2850	283	14	,	,	PUNCT
taxlaw-2850	283	15	respectively	respectively	ADV
taxlaw-2850	283	16	.	.	PUNCT
taxlaw-2850	284	1	in	in	ADP
taxlaw-2850	284	2	addition	addition	NOUN
taxlaw-2850	284	3	,	,	PUNCT
taxlaw-2850	284	4	border	border	NOUN
taxlaw-2850	284	5	adjustments	adjustment	NOUN
taxlaw-2850	284	6	mean	mean	VERB
taxlaw-2850	284	7	that	that	SCONJ
taxlaw-2850	284	8	it	it	PRON
taxlaw-2850	284	9	does	do	AUX
taxlaw-2850	284	10	not	not	PART
taxlaw-2850	284	11	matter	matter	VERB
taxlaw-2850	284	12	where	where	SCONJ
taxlaw-2850	284	13	a	a	DET
taxlaw-2850	284	14	company	company	NOUN
taxlaw-2850	284	15	is	be	AUX
taxlaw-2850	284	16	incorporated	incorporate	VERB
taxlaw-2850	284	17	;	;	PUNCT
taxlaw-2850	284	18	sales	sale	NOUN
taxlaw-2850	284	19	to	to	ADP
taxlaw-2850	284	20	u.s	u.s	PROPN
taxlaw-2850	284	21	.	.	PROPN
taxlaw-2850	284	22	customers	customer	NOUN
taxlaw-2850	284	23	are	be	AUX
taxlaw-2850	284	24	taxed	tax	VERB
taxlaw-2850	284	25	and	and	CCONJ
taxlaw-2850	284	26	sales	sale	NOUN
taxlaw-2850	284	27	to	to	ADP
taxlaw-2850	284	28	foreign	foreign	ADJ
taxlaw-2850	284	29	customers	customer	NOUN
taxlaw-2850	284	30	are	be	AUX
taxlaw-2850	284	31	exempt	exempt	ADJ
taxlaw-2850	284	32	,	,	PUNCT
taxlaw-2850	284	33	regardless	regardless	ADV
taxlaw-2850	284	34	of	of	ADP
taxlaw-2850	284	35	whether	whether	SCONJ
taxlaw-2850	284	36	the	the	DET
taxlaw-2850	284	37	taxpayer	taxpayer	NOUN
taxlaw-2850	284	38	is	be	AUX
taxlaw-2850	284	39	foreign	foreign	ADJ
taxlaw-2850	284	40	or	or	CCONJ
taxlaw-2850	284	41	domestic.43	domestic.43	NOUN
taxlaw-2850	284	42	we	we	PRON
taxlaw-2850	284	43	do	do	AUX
taxlaw-2850	284	44	not	not	PART
taxlaw-2850	284	45	believe	believe	VERB
taxlaw-2850	284	46	the	the	DET
taxlaw-2850	284	47	blueprint	blueprint	NOUN
taxlaw-2850	284	48	proposal	proposal	NOUN
taxlaw-2850	284	49	will	will	AUX
taxlaw-2850	284	50	completely	completely	ADV
taxlaw-2850	284	51	stop	stop	VERB
taxlaw-2850	284	52	the	the	DET
taxlaw-2850	284	53	incentive	incentive	NOUN
taxlaw-2850	284	54	for	for	SCONJ
taxlaw-2850	284	55	u.s	u.s	PROPN
taxlaw-2850	284	56	.	.	PROPN
taxlaw-2850	284	57	corporations	corporation	NOUN
taxlaw-2850	284	58	to	to	PART
taxlaw-2850	284	59	shift	shift	VERB
taxlaw-2850	284	60	income	income	NOUN
taxlaw-2850	284	61	overseas	overseas	ADV
taxlaw-2850	284	62	,	,	PUNCT
taxlaw-2850	284	63	because	because	SCONJ
taxlaw-2850	284	64	even	even	ADV
taxlaw-2850	284	65	with	with	ADP
taxlaw-2850	284	66	a	a	DET
taxlaw-2850	284	67	20	20	NUM
taxlaw-2850	284	68	%	%	NOUN
taxlaw-2850	284	69	rate	rate	NOUN
taxlaw-2850	284	70	and	and	CCONJ
taxlaw-2850	284	71	expensing	expensing	NOUN
taxlaw-2850	284	72	,	,	PUNCT
taxlaw-2850	284	73	rents	rent	NOUN
taxlaw-2850	284	74	(	(	PUNCT
taxlaw-2850	284	75	for	for	ADP
taxlaw-2850	284	76	example	example	NOUN
taxlaw-2850	284	77	,	,	PUNCT
taxlaw-2850	284	78	from	from	ADP
taxlaw-2850	284	79	intangibles	intangible	NOUN
taxlaw-2850	284	80	such	such	ADJ
taxlaw-2850	284	81	as	as	ADP
taxlaw-2850	284	82	apple	apple	NOUN
taxlaw-2850	284	83	’s	’s	PART
taxlaw-2850	284	84	“	"	PUNCT
taxlaw-2850	284	85	irish	irish	ADJ
taxlaw-2850	284	86	”	"	PUNCT
taxlaw-2850	284	87	profits	profit	NOUN
taxlaw-2850	284	88	)	)	PUNCT
taxlaw-2850	284	89	can	can	AUX
taxlaw-2850	284	90	still	still	ADV
taxlaw-2850	284	91	be	be	AUX
taxlaw-2850	284	92	located	locate	VERB
taxlaw-2850	284	93	in	in	ADP
taxlaw-2850	284	94	zero	zero	NUM
taxlaw-2850	284	95	tax	tax	NOUN
taxlaw-2850	284	96	jurisdictions	jurisdiction	NOUN
taxlaw-2850	284	97	and	and	CCONJ
taxlaw-2850	284	98	then	then	ADV
taxlaw-2850	284	99	repatriated	repatriate	VERB
taxlaw-2850	284	100	tax	tax	NOUN
taxlaw-2850	284	101	-	-	PUNCT
taxlaw-2850	284	102	free	free	ADJ
taxlaw-2850	284	103	.	.	PUNCT
taxlaw-2850	285	1	while	while	SCONJ
taxlaw-2850	285	2	this	this	DET
taxlaw-2850	285	3	problem	problem	NOUN
taxlaw-2850	285	4	can	can	AUX
taxlaw-2850	285	5	be	be	AUX
taxlaw-2850	285	6	minimized	minimize	VERB
taxlaw-2850	285	7	if	if	SCONJ
taxlaw-2850	285	8	it	it	PRON
taxlaw-2850	285	9	is	be	AUX
taxlaw-2850	285	10	limited	limit	VERB
taxlaw-2850	285	11	to	to	ADP
taxlaw-2850	285	12	rents	rent	NOUN
taxlaw-2850	285	13	from	from	ADP
taxlaw-2850	285	14	exploiting	exploit	VERB
taxlaw-2850	285	15	foreign	foreign	ADJ
taxlaw-2850	285	16	markets	market	NOUN
taxlaw-2850	285	17	(	(	PUNCT
taxlaw-2850	285	18	which	which	PRON
taxlaw-2850	285	19	would	would	AUX
taxlaw-2850	285	20	be	be	AUX
taxlaw-2850	285	21	exempt	exempt	ADJ
taxlaw-2850	285	22	even	even	ADV
taxlaw-2850	285	23	if	if	SCONJ
taxlaw-2850	285	24	carried	carry	VERB
taxlaw-2850	285	25	out	out	ADP
taxlaw-2850	285	26	from	from	ADP
taxlaw-2850	285	27	the	the	DET
taxlaw-2850	285	28	u.s	u.s	PROPN
taxlaw-2850	285	29	.	.	PROPN
taxlaw-2850	285	30	)	)	PUNCT
taxlaw-2850	285	31	,	,	PUNCT
taxlaw-2850	285	32	we	we	PRON
taxlaw-2850	285	33	are	be	AUX
taxlaw-2850	285	34	doubtful	doubtful	ADJ
taxlaw-2850	285	35	that	that	SCONJ
taxlaw-2850	285	36	the	the	DET
taxlaw-2850	285	37	line	line	NOUN
taxlaw-2850	285	38	between	between	ADP
taxlaw-2850	285	39	u.s	u.s	PROPN
taxlaw-2850	285	40	.	.	PROPN
taxlaw-2850	285	41	and	and	CCONJ
taxlaw-2850	285	42	foreign	foreign	ADJ
taxlaw-2850	285	43	markets	market	NOUN
taxlaw-2850	285	44	can	can	AUX
taxlaw-2850	285	45	be	be	AUX
taxlaw-2850	285	46	drawn	draw	VERB
taxlaw-2850	285	47	precisely	precisely	ADV
taxlaw-2850	285	48	where	where	SCONJ
taxlaw-2850	285	49	services	service	NOUN
taxlaw-2850	285	50	and	and	CCONJ
taxlaw-2850	285	51	intangibles	intangible	NOUN
taxlaw-2850	285	52	are	be	AUX
taxlaw-2850	285	53	concerned	concern	VERB
taxlaw-2850	285	54	,	,	PUNCT
taxlaw-2850	285	55	where	where	SCONJ
taxlaw-2850	285	56	there	there	PRON
taxlaw-2850	285	57	can	can	AUX
taxlaw-2850	285	58	be	be	AUX
taxlaw-2850	285	59	no	no	DET
taxlaw-2850	285	60	enforcement	enforcement	NOUN
taxlaw-2850	285	61	of	of	ADP
taxlaw-2850	285	62	the	the	DET
taxlaw-2850	285	63	tax	tax	NOUN
taxlaw-2850	285	64	at	at	ADP
taxlaw-2850	285	65	the	the	DET
taxlaw-2850	285	66	border	border	NOUN
taxlaw-2850	285	67	.	.	PUNCT
taxlaw-2850	286	1	even	even	ADV
taxlaw-2850	286	2	a	a	DET
taxlaw-2850	286	3	normal	normal	ADJ
taxlaw-2850	286	4	(	(	PUNCT
taxlaw-2850	286	5	invoice	invoice	NOUN
taxlaw-2850	286	6	credit	credit	NOUN
taxlaw-2850	286	7	)	)	PUNCT
taxlaw-2850	286	8	vat	vat	NOUN
taxlaw-2850	286	9	has	have	AUX
taxlaw-2850	286	10	issues	issue	NOUN
taxlaw-2850	286	11	where	where	SCONJ
taxlaw-2850	286	12	imports	import	NOUN
taxlaw-2850	286	13	of	of	ADP
taxlaw-2850	286	14	services	service	NOUN
taxlaw-2850	286	15	and	and	CCONJ
taxlaw-2850	286	16	intangibles	intangible	NOUN
taxlaw-2850	286	17	are	be	AUX
taxlaw-2850	286	18	concerned	concern	VERB
taxlaw-2850	286	19	,	,	PUNCT
taxlaw-2850	286	20	since	since	SCONJ
taxlaw-2850	286	21	it	it	PRON
taxlaw-2850	286	22	is	be	AUX
taxlaw-2850	286	23	difficult	difficult	ADJ
taxlaw-2850	286	24	to	to	PART
taxlaw-2850	286	25	collect	collect	VERB
taxlaw-2850	286	26	the	the	DET
taxlaw-2850	286	27	tax	tax	NOUN
taxlaw-2850	286	28	from	from	ADP
taxlaw-2850	286	29	consumers	consumer	NOUN
taxlaw-2850	286	30	who	who	PRON
taxlaw-2850	286	31	are	be	AUX
taxlaw-2850	286	32	not	not	PART
taxlaw-2850	286	33	eligible	eligible	ADJ
taxlaw-2850	286	34	for	for	ADP
taxlaw-2850	286	35	deductions	deduction	NOUN
taxlaw-2850	286	36	or	or	CCONJ
taxlaw-2850	286	37	input	input	NOUN
taxlaw-2850	286	38	credits.44	credits.44	NOUN
taxlaw-2850	286	39	42	42	NUM
taxlaw-2850	286	40	see	see	VERB
taxlaw-2850	286	41	reuven	reuven	VERB
taxlaw-2850	286	42	avi	avi	PROPN
taxlaw-2850	286	43	-	-	PUNCT
taxlaw-2850	286	44	yonah	yonah	ADJ
taxlaw-2850	286	45	,	,	PUNCT
taxlaw-2850	286	46	the	the	DET
taxlaw-2850	286	47	international	international	ADJ
taxlaw-2850	286	48	implications	implication	NOUN
taxlaw-2850	286	49	of	of	ADP
taxlaw-2850	286	50	tax	tax	NOUN
taxlaw-2850	286	51	reform	reform	NOUN
taxlaw-2850	286	52	,	,	PUNCT
taxlaw-2850	286	53	69	69	NUM
taxlaw-2850	286	54	tax	tax	NOUN
taxlaw-2850	286	55	notes	note	NOUN
taxlaw-2850	286	56	913	913	NUM
taxlaw-2850	286	57	(	(	PUNCT
taxlaw-2850	286	58	1995	1995	NUM
taxlaw-2850	286	59	)	)	PUNCT
taxlaw-2850	286	60	;	;	PUNCT
taxlaw-2850	286	61	reuven	reuven	VERB
taxlaw-2850	286	62	avi	avi	PROPN
taxlaw-2850	286	63	-	-	PUNCT
taxlaw-2850	286	64	yonah	yonah	ADJ
taxlaw-2850	286	65	,	,	PUNCT
taxlaw-2850	286	66	from	from	ADP
taxlaw-2850	286	67	income	income	NOUN
taxlaw-2850	286	68	to	to	ADP
taxlaw-2850	286	69	consumption	consumption	NOUN
taxlaw-2850	286	70	tax	tax	NOUN
taxlaw-2850	286	71	:	:	PUNCT
taxlaw-2850	286	72	some	some	DET
taxlaw-2850	286	73	international	international	ADJ
taxlaw-2850	286	74	implications	implication	NOUN
taxlaw-2850	286	75	,	,	PUNCT
taxlaw-2850	286	76	33	33	NUM
taxlaw-2850	286	77	san	san	PROPN
taxlaw-2850	286	78	diego	diego	PROPN
taxlaw-2850	286	79	l.	l.	PROPN
taxlaw-2850	286	80	rev	rev	PROPN
taxlaw-2850	286	81	.	.	PROPN
taxlaw-2850	286	82	1329	1329	NUM
taxlaw-2850	286	83	(	(	PUNCT
taxlaw-2850	286	84	1996	1996	NUM
taxlaw-2850	286	85	)	)	PUNCT
taxlaw-2850	286	86	.	.	PUNCT
taxlaw-2850	287	1	43	43	NUM
taxlaw-2850	287	2	a	a	DET
taxlaw-2850	287	3	better	well	ADJ
taxlaw-2850	287	4	way	way	NOUN
taxlaw-2850	287	5	,	,	PUNCT
taxlaw-2850	287	6	supra	supra	PROPN
taxlaw-2850	287	7	note	note	NOUN
taxlaw-2850	287	8	1	1	NUM
taxlaw-2850	287	9	at	at	ADP
taxlaw-2850	287	10	26	26	NUM
taxlaw-2850	287	11	.	.	PUNCT
taxlaw-2850	287	12	44	44	NUM
taxlaw-2850	287	13	for	for	ADP
taxlaw-2850	287	14	the	the	DET
taxlaw-2850	287	15	serious	serious	ADJ
taxlaw-2850	287	16	problems	problem	NOUN
taxlaw-2850	287	17	raised	raise	VERB
taxlaw-2850	287	18	by	by	ADP
taxlaw-2850	287	19	application	application	NOUN
taxlaw-2850	287	20	of	of	ADP
taxlaw-2850	287	21	vat	vat	NOUN
taxlaw-2850	287	22	to	to	ADP
taxlaw-2850	287	23	cross	cross	ADJ
taxlaw-2850	287	24	-	-	ADJ
taxlaw-2850	287	25	border	border	ADJ
taxlaw-2850	287	26	trade	trade	NOUN
taxlaw-2850	287	27	in	in	ADP
taxlaw-2850	287	28	services	service	NOUN
taxlaw-2850	287	29	and	and	CCONJ
taxlaw-2850	287	30	intangibles	intangible	NOUN
taxlaw-2850	287	31	,	,	PUNCT
taxlaw-2850	287	32	see	see	VERB
taxlaw-2850	287	33	international	international	ADJ
taxlaw-2850	287	34	vat	vat	NOUN
taxlaw-2850	287	35	/	/	SYM
taxlaw-2850	287	36	gst	gst	NOUN
taxlaw-2850	287	37	guidelines	guideline	NOUN
taxlaw-2850	287	38	,	,	PUNCT
taxlaw-2850	287	39	oecd	oecd	PROPN
taxlaw-2850	287	40	(	(	PUNCT
taxlaw-2850	287	41	nov	nov	PROPN
taxlaw-2850	287	42	.	.	PROPN
taxlaw-2850	287	43	2015	2015	NUM
taxlaw-2850	287	44	)	)	PUNCT
taxlaw-2850	287	45	,	,	PUNCT
taxlaw-2850	287	46	http://www.oecd.org/tax/consumption/international-vat-gstguidelines.pdf	http://www.oecd.org/tax/consumption/international-vat-gstguidelines.pdf	X
taxlaw-2850	288	1	[	[	X
taxlaw-2850	288	2	perma.cc/8tqb-885y	perma.cc/8tqb-885y	X
taxlaw-2850	288	3	]	]	X
taxlaw-2850	288	4	(	(	PUNCT
taxlaw-2850	288	5	recommended	recommend	VERB
taxlaw-2850	288	6	by	by	ADP
taxlaw-2850	288	7	the	the	DET
taxlaw-2850	288	8	council	council	NOUN
taxlaw-2850	288	9	in	in	ADP
taxlaw-2850	288	10	september	september	PROPN
taxlaw-2850	288	11	2016	2016	NUM
taxlaw-2850	288	12	)	)	PUNCT
taxlaw-2850	288	13	.	.	PUNCT
taxlaw-2850	289	1	in	in	ADP
taxlaw-2850	289	2	an	an	DET
taxlaw-2850	289	3	invoice	invoice	ADJ
taxlaw-2850	289	4	credit	credit	NOUN
taxlaw-2850	289	5	vat	vat	NOUN
taxlaw-2850	289	6	,	,	PUNCT
taxlaw-2850	289	7	exports	export	NOUN
taxlaw-2850	289	8	are	be	AUX
taxlaw-2850	289	9	zero	zero	NUM
taxlaw-2850	289	10	-	-	PUNCT
taxlaw-2850	289	11	rated	rate	VERB
taxlaw-2850	289	12	in	in	ADP
taxlaw-2850	289	13	the	the	DET
taxlaw-2850	289	14	country	country	NOUN
taxlaw-2850	289	15	of	of	ADP
taxlaw-2850	289	16	origin	origin	NOUN
taxlaw-2850	289	17	,	,	PUNCT
taxlaw-2850	289	18	so	so	ADV
taxlaw-2850	289	19	248	248	NUM
taxlaw-2850	289	20	columbia	columbia	PROPN
taxlaw-2850	289	21	journal	journal	PROPN
taxlaw-2850	289	22	of	of	ADP
taxlaw-2850	289	23	tax	tax	NOUN
taxlaw-2850	289	24	law	law	NOUN
taxlaw-2850	289	25	[	[	X
taxlaw-2850	289	26	vol.8:229	vol.8:229	X
taxlaw-2850	289	27	moreover	moreover	ADV
taxlaw-2850	289	28	,	,	PUNCT
taxlaw-2850	289	29	experienced	experienced	ADJ
taxlaw-2850	289	30	tax	tax	NOUN
taxlaw-2850	289	31	practitioners	practitioner	NOUN
taxlaw-2850	289	32	have	have	AUX
taxlaw-2850	289	33	already	already	ADV
taxlaw-2850	289	34	suggested	suggest	VERB
taxlaw-2850	289	35	ways	way	NOUN
taxlaw-2850	289	36	of	of	ADP
taxlaw-2850	289	37	gaming	game	VERB
taxlaw-2850	289	38	the	the	DET
taxlaw-2850	289	39	blueprint	blueprint	NOUN
taxlaw-2850	289	40	.	.	PUNCT
taxlaw-2850	290	1	for	for	ADP
taxlaw-2850	290	2	example:45	example:45	ADV
taxlaw-2850	290	3	1	1	NUM
taxlaw-2850	290	4	.	.	PUNCT
taxlaw-2850	290	5	a	a	DET
taxlaw-2850	290	6	u.s	u.s	PROPN
taxlaw-2850	290	7	.	.	PROPN
taxlaw-2850	290	8	pharmaceutical	pharmaceutical	NOUN
taxlaw-2850	290	9	with	with	ADP
taxlaw-2850	290	10	foreign	foreign	ADJ
taxlaw-2850	290	11	subsidiaries	subsidiary	NOUN
taxlaw-2850	290	12	could	could	AUX
taxlaw-2850	290	13	develop	develop	VERB
taxlaw-2850	290	14	its	its	PRON
taxlaw-2850	290	15	intellectual	intellectual	ADJ
taxlaw-2850	290	16	property	property	NOUN
taxlaw-2850	290	17	in	in	ADP
taxlaw-2850	290	18	the	the	DET
taxlaw-2850	290	19	united	united	PROPN
taxlaw-2850	290	20	states	states	PROPN
taxlaw-2850	290	21	(	(	PUNCT
taxlaw-2850	290	22	claiming	claim	VERB
taxlaw-2850	290	23	deductions	deduction	NOUN
taxlaw-2850	290	24	for	for	ADP
taxlaw-2850	290	25	wages	wage	NOUN
taxlaw-2850	290	26	,	,	PUNCT
taxlaw-2850	290	27	overhead	overhead	ADV
taxlaw-2850	290	28	and	and	CCONJ
taxlaw-2850	290	29	r&d	r&d	NOUN
taxlaw-2850	290	30	)	)	PUNCT
taxlaw-2850	290	31	,	,	PUNCT
taxlaw-2850	290	32	and	and	CCONJ
taxlaw-2850	290	33	then	then	ADV
taxlaw-2850	290	34	sell	sell	VERB
taxlaw-2850	290	35	(	(	PUNCT
taxlaw-2850	290	36	i.e.	i.e.	X
taxlaw-2850	290	37	,	,	PUNCT
taxlaw-2850	290	38	export	export	NOUN
taxlaw-2850	290	39	)	)	PUNCT
taxlaw-2850	290	40	the	the	DET
taxlaw-2850	290	41	foreign	foreign	ADJ
taxlaw-2850	290	42	rights	right	NOUN
taxlaw-2850	290	43	to	to	ADP
taxlaw-2850	290	44	its	its	PRON
taxlaw-2850	290	45	irish	irish	ADJ
taxlaw-2850	290	46	subsidiary	subsidiary	NOUN
taxlaw-2850	290	47	(	(	PUNCT
taxlaw-2850	290	48	at	at	ADP
taxlaw-2850	290	49	the	the	DET
taxlaw-2850	290	50	highest	high	ADJ
taxlaw-2850	290	51	price	price	NOUN
taxlaw-2850	290	52	possible	possible	ADJ
taxlaw-2850	290	53	)	)	PUNCT
taxlaw-2850	290	54	.	.	PUNCT
taxlaw-2850	291	1	the	the	DET
taxlaw-2850	291	2	proceeds	proceed	NOUN
taxlaw-2850	291	3	would	would	AUX
taxlaw-2850	291	4	not	not	PART
taxlaw-2850	291	5	be	be	AUX
taxlaw-2850	291	6	taxable	taxable	ADJ
taxlaw-2850	291	7	.	.	PUNCT
taxlaw-2850	292	1	ireland	ireland	NOUN
taxlaw-2850	292	2	would	would	AUX
taxlaw-2850	292	3	allow	allow	VERB
taxlaw-2850	292	4	that	that	DET
taxlaw-2850	292	5	subsidiary	subsidiary	NOUN
taxlaw-2850	292	6	to	to	PART
taxlaw-2850	292	7	amortize	amortize	VERB
taxlaw-2850	292	8	its	its	PRON
taxlaw-2850	292	9	purchase	purchase	NOUN
taxlaw-2850	292	10	price	price	NOUN
taxlaw-2850	292	11	.	.	PUNCT
taxlaw-2850	293	1	this	this	PRON
taxlaw-2850	293	2	creates	create	VERB
taxlaw-2850	293	3	tax	tax	NOUN
taxlaw-2850	293	4	benefits	benefit	NOUN
taxlaw-2850	293	5	in	in	ADP
taxlaw-2850	293	6	each	each	DET
taxlaw-2850	293	7	jurisdiction	jurisdiction	NOUN
taxlaw-2850	293	8	by	by	ADP
taxlaw-2850	293	9	reason	reason	NOUN
taxlaw-2850	293	10	of	of	ADP
taxlaw-2850	293	11	the	the	DET
taxlaw-2850	293	12	different	different	ADJ
taxlaw-2850	293	13	regimes	regime	NOUN
taxlaw-2850	293	14	.	.	PUNCT
taxlaw-2850	294	1	if	if	SCONJ
taxlaw-2850	294	2	the	the	DET
taxlaw-2850	294	3	irish	irish	ADJ
taxlaw-2850	294	4	subsidiary	subsidiary	NOUN
taxlaw-2850	294	5	manufactures	manufacture	VERB
taxlaw-2850	294	6	drugs	drug	NOUN
taxlaw-2850	294	7	,	,	PUNCT
taxlaw-2850	294	8	the	the	DET
taxlaw-2850	294	9	profits	profit	NOUN
taxlaw-2850	294	10	could	could	AUX
taxlaw-2850	294	11	be	be	AUX
taxlaw-2850	294	12	distributed	distribute	VERB
taxlaw-2850	294	13	up	up	ADP
taxlaw-2850	294	14	to	to	ADP
taxlaw-2850	294	15	the	the	DET
taxlaw-2850	294	16	u.s	u.s	PROPN
taxlaw-2850	294	17	.	.	PROPN
taxlaw-2850	294	18	parent	parent	NOUN
taxlaw-2850	294	19	tax	tax	NOUN
taxlaw-2850	294	20	-	-	PUNCT
taxlaw-2850	294	21	free	free	ADJ
taxlaw-2850	294	22	under	under	ADP
taxlaw-2850	294	23	a	a	DET
taxlaw-2850	294	24	territorial	territorial	ADJ
taxlaw-2850	294	25	system	system	NOUN
taxlaw-2850	294	26	.	.	PUNCT
taxlaw-2850	295	1	if	if	SCONJ
taxlaw-2850	295	2	the	the	DET
taxlaw-2850	295	3	irish	irish	ADJ
taxlaw-2850	295	4	subsidiary	subsidiary	NOUN
taxlaw-2850	295	5	is	be	AUX
taxlaw-2850	295	6	in	in	ADP
taxlaw-2850	295	7	danger	danger	NOUN
taxlaw-2850	295	8	of	of	ADP
taxlaw-2850	295	9	becoming	become	VERB
taxlaw-2850	295	10	profitable	profitable	ADJ
taxlaw-2850	295	11	for	for	ADP
taxlaw-2850	295	12	irish	irish	ADJ
taxlaw-2850	295	13	tax	tax	NOUN
taxlaw-2850	295	14	purposes	purpose	NOUN
taxlaw-2850	295	15	,	,	PUNCT
taxlaw-2850	295	16	the	the	DET
taxlaw-2850	295	17	u.s	u.s	PROPN
taxlaw-2850	295	18	.	.	PROPN
taxlaw-2850	295	19	parent	parent	NOUN
taxlaw-2850	295	20	would	would	AUX
taxlaw-2850	295	21	just	just	ADV
taxlaw-2850	295	22	sell	sell	VERB
taxlaw-2850	295	23	it	it	PRON
taxlaw-2850	295	24	more	more	ADV
taxlaw-2850	295	25	ip	ip	NOUN
taxlaw-2850	295	26	.	.	NOUN
taxlaw-2850	296	1	2	2	X
taxlaw-2850	296	2	.	.	X
taxlaw-2850	297	1	if	if	SCONJ
taxlaw-2850	297	2	an	an	DET
taxlaw-2850	297	3	irish	irish	ADJ
taxlaw-2850	297	4	parent	parent	NOUN
taxlaw-2850	297	5	owns	own	VERB
taxlaw-2850	297	6	a	a	DET
taxlaw-2850	297	7	u.s	u.s	PROPN
taxlaw-2850	297	8	.	.	PROPN
taxlaw-2850	297	9	subsidiary	subsidiary	NOUN
taxlaw-2850	297	10	,	,	PUNCT
taxlaw-2850	297	11	the	the	DET
taxlaw-2850	297	12	irish	irish	ADJ
taxlaw-2850	297	13	parent	parent	NOUN
taxlaw-2850	297	14	can	can	AUX
taxlaw-2850	297	15	issue	issue	VERB
taxlaw-2850	297	16	debt	debt	NOUN
taxlaw-2850	297	17	to	to	PART
taxlaw-2850	297	18	fund	fund	VERB
taxlaw-2850	297	19	the	the	DET
taxlaw-2850	297	20	purchases	purchase	NOUN
taxlaw-2850	297	21	of	of	ADP
taxlaw-2850	297	22	the	the	DET
taxlaw-2850	297	23	ip	ip	NOUN
taxlaw-2850	297	24	.	.	PUNCT
taxlaw-2850	298	1	the	the	DET
taxlaw-2850	298	2	u.s	u.s	PROPN
taxlaw-2850	298	3	.	.	PROPN
taxlaw-2850	298	4	subsidiary	subsidiary	NOUN
taxlaw-2850	298	5	then	then	ADV
taxlaw-2850	298	6	invests	invest	VERB
taxlaw-2850	298	7	the	the	DET
taxlaw-2850	298	8	cash	cash	NOUN
taxlaw-2850	298	9	to	to	PART
taxlaw-2850	298	10	generate	generate	VERB
taxlaw-2850	298	11	more	more	ADJ
taxlaw-2850	298	12	ip	ip	NOUN
taxlaw-2850	298	13	(	(	PUNCT
taxlaw-2850	298	14	expensing	expense	VERB
taxlaw-2850	298	15	all	all	DET
taxlaw-2850	298	16	equipment	equipment	NOUN
taxlaw-2850	298	17	and	and	CCONJ
taxlaw-2850	298	18	deducting	deduct	VERB
taxlaw-2850	298	19	all	all	DET
taxlaw-2850	298	20	salaries	salary	NOUN
taxlaw-2850	298	21	)	)	PUNCT
taxlaw-2850	298	22	and	and	CCONJ
taxlaw-2850	298	23	sells	sell	VERB
taxlaw-2850	298	24	the	the	DET
taxlaw-2850	298	25	ip	ip	NOUN
taxlaw-2850	298	26	to	to	ADP
taxlaw-2850	298	27	its	its	PRON
taxlaw-2850	298	28	parent	parent	NOUN
taxlaw-2850	298	29	.	.	PUNCT
taxlaw-2850	299	1	3	3	X
taxlaw-2850	299	2	.	.	X
taxlaw-2850	299	3	if	if	SCONJ
taxlaw-2850	299	4	an	an	DET
taxlaw-2850	299	5	irish	irish	ADJ
taxlaw-2850	299	6	parent	parent	NOUN
taxlaw-2850	299	7	has	have	AUX
taxlaw-2850	299	8	purchased	purchase	VERB
taxlaw-2850	299	9	the	the	DET
taxlaw-2850	299	10	u.s	u.s	PROPN
taxlaw-2850	299	11	.	.	PROPN
taxlaw-2850	299	12	ip	ip	PROPN
taxlaw-2850	299	13	rights	right	NOUN
taxlaw-2850	299	14	,	,	PUNCT
taxlaw-2850	299	15	it	it	PRON
taxlaw-2850	299	16	would	would	AUX
taxlaw-2850	299	17	not	not	PART
taxlaw-2850	299	18	want	want	VERB
taxlaw-2850	299	19	to	to	PART
taxlaw-2850	299	20	license	license	VERB
taxlaw-2850	299	21	the	the	DET
taxlaw-2850	299	22	rights	right	NOUN
taxlaw-2850	299	23	to	to	ADP
taxlaw-2850	299	24	the	the	DET
taxlaw-2850	299	25	u.s	u.s	PROPN
taxlaw-2850	299	26	.	.	PROPN
taxlaw-2850	299	27	a	a	DET
taxlaw-2850	299	28	business	business	NOUN
taxlaw-2850	299	29	importer	importer	NOUN
taxlaw-2850	299	30	does	do	AUX
taxlaw-2850	299	31	not	not	PART
taxlaw-2850	299	32	get	get	VERB
taxlaw-2850	299	33	a	a	DET
taxlaw-2850	299	34	tax	tax	NOUN
taxlaw-2850	299	35	credit	credit	NOUN
taxlaw-2850	299	36	on	on	ADP
taxlaw-2850	299	37	the	the	DET
taxlaw-2850	299	38	purchase	purchase	NOUN
taxlaw-2850	299	39	.	.	PUNCT
taxlaw-2850	300	1	if	if	SCONJ
taxlaw-2850	300	2	there	there	PRON
taxlaw-2850	300	3	is	be	VERB
taxlaw-2850	300	4	an	an	DET
taxlaw-2850	300	5	output	output	NOUN
taxlaw-2850	300	6	tax	tax	NOUN
taxlaw-2850	300	7	to	to	ADP
taxlaw-2850	300	8	the	the	DET
taxlaw-2850	300	9	final	final	ADJ
taxlaw-2850	300	10	consumer	consumer	NOUN
taxlaw-2850	300	11	,	,	PUNCT
taxlaw-2850	300	12	it	it	PRON
taxlaw-2850	300	13	is	be	AUX
taxlaw-2850	300	14	simply	simply	ADV
taxlaw-2850	300	15	charged	charge	VERB
taxlaw-2850	300	16	and	and	CCONJ
taxlaw-2850	300	17	paid	pay	VERB
taxlaw-2850	300	18	(	(	PUNCT
taxlaw-2850	300	19	like	like	ADP
taxlaw-2850	300	20	a	a	DET
taxlaw-2850	300	21	typical	typical	ADJ
taxlaw-2850	300	22	retail	retail	ADJ
taxlaw-2850	300	23	sale	sale	NOUN
taxlaw-2850	300	24	under	under	ADP
taxlaw-2850	300	25	the	the	DET
taxlaw-2850	300	26	u.s	u.s	PROPN
taxlaw-2850	300	27	.	.	PROPN
taxlaw-2850	300	28	rst	rst	PROPN
taxlaw-2850	300	29	)	)	PUNCT
taxlaw-2850	300	30	.	.	PUNCT
taxlaw-2850	301	1	this	this	PRON
taxlaw-2850	301	2	means	mean	VERB
taxlaw-2850	301	3	that	that	SCONJ
taxlaw-2850	301	4	,	,	PUNCT
taxlaw-2850	301	5	unlike	unlike	ADP
taxlaw-2850	301	6	the	the	DET
taxlaw-2850	301	7	typical	typical	ADJ
taxlaw-2850	301	8	vat	vat	NOUN
taxlaw-2850	301	9	situation	situation	NOUN
taxlaw-2850	301	10	,	,	PUNCT
taxlaw-2850	301	11	the	the	DET
taxlaw-2850	301	12	entire	entire	ADJ
taxlaw-2850	301	13	collection	collection	NOUN
taxlaw-2850	301	14	even	even	ADV
taxlaw-2850	301	15	in	in	ADP
taxlaw-2850	301	16	a	a	DET
taxlaw-2850	301	17	b2b	b2b	NOUN
taxlaw-2850	301	18	context	context	NOUN
taxlaw-2850	301	19	depends	depend	VERB
taxlaw-2850	301	20	on	on	ADP
taxlaw-2850	301	21	the	the	DET
taxlaw-2850	301	22	final	final	ADJ
taxlaw-2850	301	23	sale	sale	NOUN
taxlaw-2850	301	24	to	to	ADP
taxlaw-2850	301	25	the	the	DET
taxlaw-2850	301	26	consumer	consumer	NOUN
taxlaw-2850	301	27	,	,	PUNCT
taxlaw-2850	301	28	and	and	CCONJ
taxlaw-2850	301	29	experience	experience	NOUN
taxlaw-2850	301	30	with	with	ADP
taxlaw-2850	301	31	retail	retail	ADJ
taxlaw-2850	301	32	sales	sale	NOUN
taxlaw-2850	301	33	taxes	taxis	NOUN
taxlaw-2850	301	34	has	have	AUX
taxlaw-2850	301	35	illustrated	illustrate	VERB
taxlaw-2850	301	36	that	that	SCONJ
taxlaw-2850	301	37	at	at	ADP
taxlaw-2850	301	38	high	high	ADJ
taxlaw-2850	301	39	rates	rate	NOUN
taxlaw-2850	301	40	this	this	PRON
taxlaw-2850	301	41	becomes	become	VERB
taxlaw-2850	301	42	an	an	DET
taxlaw-2850	301	43	avoidance	avoidance	NOUN
taxlaw-2850	301	44	problem	problem	NOUN
taxlaw-2850	301	45	(	(	PUNCT
taxlaw-2850	301	46	as	as	ADP
taxlaw-2850	301	47	anyone	anyone	PRON
taxlaw-2850	301	48	living	live	VERB
taxlaw-2850	301	49	in	in	ADP
taxlaw-2850	301	50	states	state	NOUN
taxlaw-2850	301	51	that	that	SCONJ
taxlaw-2850	301	52	border	border	NOUN
taxlaw-2850	301	53	states	state	NOUN
taxlaw-2850	301	54	that	that	PRON
taxlaw-2850	301	55	do	do	AUX
taxlaw-2850	301	56	not	not	PART
taxlaw-2850	301	57	tax	tax	VERB
taxlaw-2850	301	58	sales	sale	NOUN
taxlaw-2850	301	59	can	can	AUX
taxlaw-2850	301	60	attest	attest	VERB
taxlaw-2850	301	61	)	)	PUNCT
taxlaw-2850	301	62	.	.	PUNCT
taxlaw-2850	302	1	the	the	DET
taxlaw-2850	302	2	real	real	ADJ
taxlaw-2850	302	3	problem	problem	NOUN
taxlaw-2850	302	4	in	in	ADP
taxlaw-2850	302	5	the	the	DET
taxlaw-2850	302	6	b2c	b2c	ADJ
taxlaw-2850	302	7	domain	domain	NOUN
taxlaw-2850	302	8	is	be	AUX
taxlaw-2850	302	9	simply	simply	ADV
taxlaw-2850	302	10	that	that	SCONJ
taxlaw-2850	302	11	there	there	PRON
taxlaw-2850	302	12	is	be	VERB
taxlaw-2850	302	13	no	no	DET
taxlaw-2850	302	14	jurisdiction	jurisdiction	NOUN
taxlaw-2850	302	15	to	to	PART
taxlaw-2850	302	16	enforce	enforce	VERB
taxlaw-2850	302	17	the	the	DET
taxlaw-2850	302	18	b2c	b2c	ADJ
taxlaw-2850	302	19	tax	tax	NOUN
taxlaw-2850	302	20	,	,	PUNCT
taxlaw-2850	302	21	because	because	SCONJ
taxlaw-2850	302	22	there	there	PRON
taxlaw-2850	302	23	is	be	VERB
taxlaw-2850	302	24	no	no	DET
taxlaw-2850	302	25	jurisdiction	jurisdiction	NOUN
taxlaw-2850	302	26	over	over	ADP
taxlaw-2850	302	27	the	the	DET
taxlaw-2850	302	28	remote	remote	ADJ
taxlaw-2850	302	29	supplier	supplier	NOUN
taxlaw-2850	302	30	.	.	PUNCT
taxlaw-2850	303	1	in	in	ADP
taxlaw-2850	303	2	the	the	DET
taxlaw-2850	303	3	b2b	b2b	NOUN
taxlaw-2850	303	4	context	context	NOUN
taxlaw-2850	303	5	,	,	PUNCT
taxlaw-2850	303	6	the	the	DET
taxlaw-2850	303	7	answer	answer	NOUN
taxlaw-2850	303	8	is	be	AUX
taxlaw-2850	303	9	the	the	DET
taxlaw-2850	303	10	reverse	reverse	ADJ
taxlaw-2850	303	11	charge	charge	NOUN
taxlaw-2850	303	12	,	,	PUNCT
taxlaw-2850	303	13	where	where	SCONJ
taxlaw-2850	303	14	the	the	DET
taxlaw-2850	303	15	business	business	NOUN
taxlaw-2850	303	16	purchaser	purchaser	NOUN
taxlaw-2850	303	17	self	self	NOUN
taxlaw-2850	303	18	-	-	PUNCT
taxlaw-2850	303	19	assesses	assess	VERB
taxlaw-2850	303	20	the	the	DET
taxlaw-2850	303	21	tax	tax	NOUN
taxlaw-2850	303	22	and	and	CCONJ
taxlaw-2850	303	23	therefore	therefore	ADV
taxlaw-2850	303	24	gets	get	VERB
taxlaw-2850	303	25	an	an	DET
taxlaw-2850	303	26	input	input	NOUN
taxlaw-2850	303	27	tax	tax	NOUN
taxlaw-2850	303	28	credit	credit	NOUN
taxlaw-2850	303	29	on	on	ADP
taxlaw-2850	303	30	any	any	DET
taxlaw-2850	303	31	further	further	ADJ
taxlaw-2850	303	32	sale	sale	NOUN
taxlaw-2850	303	33	.	.	PUNCT
taxlaw-2850	304	1	in	in	ADP
taxlaw-2850	304	2	the	the	DET
taxlaw-2850	304	3	b2c	b2c	ADJ
taxlaw-2850	304	4	context	context	NOUN
taxlaw-2850	304	5	,	,	PUNCT
taxlaw-2850	304	6	relying	rely	VERB
taxlaw-2850	304	7	on	on	ADP
taxlaw-2850	304	8	the	the	DET
taxlaw-2850	304	9	consumer	consumer	NOUN
taxlaw-2850	304	10	to	to	AUX
taxlaw-2850	304	11	self	self	NOUN
taxlaw-2850	304	12	-	-	PUNCT
taxlaw-2850	304	13	assess	assess	VERB
taxlaw-2850	304	14	the	the	DET
taxlaw-2850	304	15	tax	tax	NOUN
taxlaw-2850	304	16	amounts	amount	VERB
taxlaw-2850	304	17	to	to	ADP
taxlaw-2850	304	18	a	a	DET
taxlaw-2850	304	19	tax	tax	NOUN
taxlaw-2850	304	20	on	on	ADP
taxlaw-2850	304	21	honesty	honesty	NOUN
taxlaw-2850	304	22	(	(	PUNCT
taxlaw-2850	304	23	like	like	ADP
taxlaw-2850	304	24	the	the	DET
taxlaw-2850	304	25	u.s	u.s	PROPN
taxlaw-2850	304	26	.	.	PROPN
taxlaw-2850	304	27	state	state	NOUN
taxlaw-2850	304	28	use	use	NOUN
taxlaw-2850	304	29	tax	tax	NOUN
taxlaw-2850	304	30	where	where	SCONJ
taxlaw-2850	304	31	there	there	PRON
taxlaw-2850	304	32	is	be	VERB
taxlaw-2850	304	33	no	no	DET
taxlaw-2850	304	34	collection	collection	NOUN
taxlaw-2850	304	35	by	by	ADP
taxlaw-2850	304	36	the	the	DET
taxlaw-2850	304	37	remote	remote	ADJ
taxlaw-2850	304	38	seller	seller	NOUN
taxlaw-2850	304	39	)	)	PUNCT
taxlaw-2850	304	40	.	.	PUNCT
taxlaw-2850	305	1	in	in	ADP
taxlaw-2850	305	2	general	general	ADJ
taxlaw-2850	305	3	,	,	PUNCT
taxlaw-2850	305	4	determining	determine	VERB
taxlaw-2850	305	5	exports	export	NOUN
taxlaw-2850	305	6	and	and	CCONJ
taxlaw-2850	305	7	imports	import	NOUN
taxlaw-2850	305	8	and	and	CCONJ
taxlaw-2850	305	9	tracking	track	VERB
taxlaw-2850	305	10	purchases	purchase	NOUN
taxlaw-2850	305	11	of	of	ADP
taxlaw-2850	305	12	those	those	PRON
taxlaw-2850	305	13	engaged	engage	VERB
taxlaw-2850	305	14	in	in	ADP
taxlaw-2850	305	15	cross	cross	ADJ
taxlaw-2850	305	16	-	-	ADJ
taxlaw-2850	305	17	border	border	ADJ
taxlaw-2850	305	18	business	business	NOUN
taxlaw-2850	305	19	is	be	AUX
taxlaw-2850	305	20	not	not	PART
taxlaw-2850	305	21	trivial	trivial	ADJ
taxlaw-2850	305	22	.	.	PUNCT
taxlaw-2850	306	1	it	it	PRON
taxlaw-2850	306	2	is	be	AUX
taxlaw-2850	306	3	difficult	difficult	ADJ
taxlaw-2850	306	4	to	to	PART
taxlaw-2850	306	5	judge	judge	VERB
taxlaw-2850	306	6	where	where	SCONJ
taxlaw-2850	306	7	services	service	NOUN
taxlaw-2850	306	8	are	be	AUX
taxlaw-2850	306	9	consumed	consume	VERB
taxlaw-2850	306	10	and	and	CCONJ
taxlaw-2850	306	11	to	to	PART
taxlaw-2850	306	12	trace	trace	VERB
taxlaw-2850	306	13	location	location	NOUN
taxlaw-2850	306	14	of	of	ADP
taxlaw-2850	306	15	downloaded	download	VERB
taxlaw-2850	306	16	services	service	NOUN
taxlaw-2850	306	17	.	.	PUNCT
taxlaw-2850	307	1	45	45	NUM
taxlaw-2850	307	2	thanks	thank	NOUN
taxlaw-2850	307	3	to	to	ADP
taxlaw-2850	307	4	david	david	PROPN
taxlaw-2850	307	5	miller	miller	PROPN
taxlaw-2850	307	6	for	for	ADP
taxlaw-2850	307	7	suggesting	suggest	VERB
taxlaw-2850	307	8	these	these	PRON
taxlaw-2850	307	9	.	.	PUNCT
taxlaw-2850	308	1	for	for	ADP
taxlaw-2850	308	2	further	further	ADJ
taxlaw-2850	308	3	elaboration	elaboration	NOUN
taxlaw-2850	308	4	,	,	PUNCT
taxlaw-2850	308	5	see	see	VERB
taxlaw-2850	308	6	david	david	PROPN
taxlaw-2850	308	7	s.	s.	PROPN
taxlaw-2850	308	8	miller	miller	PROPN
taxlaw-2850	308	9	,	,	PUNCT
taxlaw-2850	308	10	how	how	SCONJ
taxlaw-2850	308	11	donald	donald	NOUN
taxlaw-2850	308	12	trump	trump	NOUN
taxlaw-2850	308	13	can	can	AUX
taxlaw-2850	308	14	keep	keep	VERB
taxlaw-2850	308	15	his	his	PRON
taxlaw-2850	308	16	campaign	campaign	NOUN
taxlaw-2850	308	17	promises	promise	NOUN
taxlaw-2850	308	18	,	,	PUNCT
taxlaw-2850	308	19	grow	grow	VERB
taxlaw-2850	308	20	the	the	DET
taxlaw-2850	308	21	economy	economy	NOUN
taxlaw-2850	308	22	,	,	PUNCT
taxlaw-2850	308	23	cut	cut	VERB
taxlaw-2850	308	24	tax	tax	NOUN
taxlaw-2850	308	25	rates	rate	NOUN
taxlaw-2850	308	26	,	,	PUNCT
taxlaw-2850	308	27	repatriate	repatriate	VERB
taxlaw-2850	308	28	offshore	offshore	ADJ
taxlaw-2850	308	29	earnings	earning	NOUN
taxlaw-2850	308	30	,	,	PUNCT
taxlaw-2850	308	31	reduce	reduce	VERB
taxlaw-2850	308	32	income	income	NOUN
taxlaw-2850	308	33	inequality	inequality	NOUN
taxlaw-2850	308	34	,	,	PUNCT
taxlaw-2850	308	35	keep	keep	VERB
taxlaw-2850	308	36	jobs	job	NOUN
taxlaw-2850	308	37	in	in	ADP
taxlaw-2850	308	38	the	the	DET
taxlaw-2850	308	39	united	united	PROPN
taxlaw-2850	308	40	states	states	PROPN
taxlaw-2850	308	41	,	,	PUNCT
taxlaw-2850	308	42	and	and	CCONJ
taxlaw-2850	308	43	reduce	reduce	VERB
taxlaw-2850	308	44	the	the	DET
taxlaw-2850	308	45	deficit	deficit	NOUN
taxlaw-2850	308	46	(	(	PUNCT
taxlaw-2850	308	47	tax	tax	NOUN
taxlaw-2850	308	48	forum	forum	PROPN
taxlaw-2850	308	49	paper	paper	PROPN
taxlaw-2850	308	50	no	no	PROPN
taxlaw-2850	308	51	.	.	PUNCT
taxlaw-2850	309	1	680	680	NUM
taxlaw-2850	309	2	,	,	PUNCT
taxlaw-2850	309	3	2017	2017	NUM
taxlaw-2850	309	4	)	)	PUNCT
taxlaw-2850	309	5	,	,	PUNCT
taxlaw-2850	309	6	available	available	ADJ
taxlaw-2850	309	7	at	at	ADP
taxlaw-2850	309	8	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2908207	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2908207	PROPN
taxlaw-2850	309	9	[	[	X
taxlaw-2850	309	10	perma.cc/2k9h5kdt	perma.cc/2k9h5kdt	X
taxlaw-2850	309	11	]	]	X
taxlaw-2850	309	12	.	.	PUNCT
taxlaw-2850	310	1	2017	2017	NUM
taxlaw-2850	310	2	]	]	PUNCT
taxlaw-2850	310	3	problems	problem	NOUN
taxlaw-2850	310	4	with	with	ADP
taxlaw-2850	310	5	destination	destination	NOUN
taxlaw-2850	310	6	-	-	PUNCT
taxlaw-2850	310	7	based	base	VERB
taxlaw-2850	310	8	corporate	corporate	ADJ
taxlaw-2850	310	9	taxes	taxis	NOUN
taxlaw-2850	310	10	249	249	NUM
taxlaw-2850	310	11	subsidiary	subsidiary	NOUN
taxlaw-2850	310	12	(	(	PUNCT
taxlaw-2850	310	13	income	income	NOUN
taxlaw-2850	310	14	for	for	ADP
taxlaw-2850	310	15	irish	irish	ADJ
taxlaw-2850	310	16	parent	parent	NOUN
taxlaw-2850	310	17	under	under	ADP
taxlaw-2850	310	18	irish	irish	ADJ
taxlaw-2850	310	19	tax	tax	NOUN
taxlaw-2850	310	20	law	law	NOUN
taxlaw-2850	310	21	and	and	CCONJ
taxlaw-2850	310	22	no	no	DET
taxlaw-2850	310	23	deduction	deduction	NOUN
taxlaw-2850	310	24	for	for	ADP
taxlaw-2850	310	25	u.s	u.s	PROPN
taxlaw-2850	310	26	.	.	PROPN
taxlaw-2850	310	27	subsidiary	subsidiary	NOUN
taxlaw-2850	310	28	)	)	PUNCT
taxlaw-2850	310	29	.	.	PUNCT
taxlaw-2850	311	1	so	so	ADV
taxlaw-2850	311	2	it	it	PRON
taxlaw-2850	311	3	just	just	ADV
taxlaw-2850	311	4	contributes	contribute	VERB
taxlaw-2850	311	5	the	the	DET
taxlaw-2850	311	6	rights	right	NOUN
taxlaw-2850	311	7	to	to	ADP
taxlaw-2850	311	8	another	another	DET
taxlaw-2850	311	9	u.s	u.s	PROPN
taxlaw-2850	311	10	.	.	PROPN
taxlaw-2850	311	11	subsidiary	subsidiary	NOUN
taxlaw-2850	311	12	.	.	PUNCT
taxlaw-2850	312	1	could	could	AUX
taxlaw-2850	312	2	the	the	DET
taxlaw-2850	312	3	u.s	u.s	PROPN
taxlaw-2850	312	4	.	.	PROPN
taxlaw-2850	312	5	subsidiary	subsidiary	NOUN
taxlaw-2850	312	6	amortize	amortize	VERB
taxlaw-2850	312	7	the	the	DET
taxlaw-2850	312	8	parent	parent	NOUN
taxlaw-2850	312	9	's	's	PART
taxlaw-2850	312	10	basis	basis	NOUN
taxlaw-2850	312	11	under	under	ADP
taxlaw-2850	312	12	the	the	DET
taxlaw-2850	312	13	blueprint	blueprint	NOUN
taxlaw-2850	312	14	?	?	PUNCT
taxlaw-2850	313	1	when	when	SCONJ
taxlaw-2850	313	2	one	one	NUM
taxlaw-2850	313	3	u.s	u.s	PROPN
taxlaw-2850	313	4	.	.	PROPN
taxlaw-2850	313	5	subsidiary	subsidiary	NOUN
taxlaw-2850	313	6	licenses	license	NOUN
taxlaw-2850	313	7	to	to	ADP
taxlaw-2850	313	8	another	another	PRON
taxlaw-2850	313	9	,	,	PUNCT
taxlaw-2850	313	10	no	no	DET
taxlaw-2850	313	11	net	net	ADJ
taxlaw-2850	313	12	tax	tax	NOUN
taxlaw-2850	313	13	would	would	AUX
taxlaw-2850	313	14	be	be	AUX
taxlaw-2850	313	15	paid	pay	VERB
taxlaw-2850	313	16	.	.	PUNCT
taxlaw-2850	314	1	any	any	DET
taxlaw-2850	314	2	royalties	royalty	NOUN
taxlaw-2850	314	3	would	would	AUX
taxlaw-2850	314	4	be	be	AUX
taxlaw-2850	314	5	taxable	taxable	ADJ
taxlaw-2850	314	6	to	to	ADP
taxlaw-2850	314	7	the	the	DET
taxlaw-2850	314	8	licensor	licensor	NOUN
taxlaw-2850	314	9	but	but	CCONJ
taxlaw-2850	314	10	deductible	deductible	ADJ
taxlaw-2850	314	11	for	for	ADP
taxlaw-2850	314	12	the	the	DET
taxlaw-2850	314	13	payor.46	payor.46	NOUN
taxlaw-2850	314	14	4	4	NUM
taxlaw-2850	314	15	.	.	PUNCT
taxlaw-2850	315	1	how	how	SCONJ
taxlaw-2850	315	2	does	do	AUX
taxlaw-2850	315	3	the	the	DET
taxlaw-2850	315	4	blueprint	blueprint	NOUN
taxlaw-2850	315	5	work	work	NOUN
taxlaw-2850	315	6	for	for	ADP
taxlaw-2850	315	7	services	service	NOUN
taxlaw-2850	315	8	?	?	PUNCT
taxlaw-2850	316	1	if	if	SCONJ
taxlaw-2850	316	2	a	a	DET
taxlaw-2850	316	3	u.s	u.s	PROPN
taxlaw-2850	316	4	.	.	PROPN
taxlaw-2850	316	5	hedge	hedge	PROPN
taxlaw-2850	316	6	fund	fund	NOUN
taxlaw-2850	316	7	manager	manager	NOUN
taxlaw-2850	316	8	provides	provide	VERB
taxlaw-2850	316	9	services	service	NOUN
taxlaw-2850	316	10	to	to	ADP
taxlaw-2850	316	11	an	an	DET
taxlaw-2850	316	12	offshore	offshore	ADJ
taxlaw-2850	316	13	hedge	hedge	NOUN
taxlaw-2850	316	14	fund	fund	NOUN
taxlaw-2850	316	15	,	,	PUNCT
taxlaw-2850	316	16	is	be	AUX
taxlaw-2850	316	17	that	that	PRON
taxlaw-2850	316	18	considered	consider	VERB
taxlaw-2850	316	19	an	an	DET
taxlaw-2850	316	20	export	export	NOUN
taxlaw-2850	316	21	that	that	PRON
taxlaw-2850	316	22	is	be	AUX
taxlaw-2850	316	23	tax	tax	NOUN
taxlaw-2850	316	24	exempt	exempt	ADJ
taxlaw-2850	316	25	?	?	PUNCT
taxlaw-2850	317	1	what	what	PRON
taxlaw-2850	317	2	if	if	SCONJ
taxlaw-2850	317	3	the	the	DET
taxlaw-2850	317	4	u.s	u.s	PROPN
taxlaw-2850	317	5	.	.	PROPN
taxlaw-2850	317	6	manager	manager	NOUN
taxlaw-2850	317	7	develops	develop	VERB
taxlaw-2850	317	8	a	a	DET
taxlaw-2850	317	9	trading	trading	NOUN
taxlaw-2850	317	10	algorithm	algorithm	NOUN
taxlaw-2850	317	11	and	and	CCONJ
taxlaw-2850	317	12	sells	sell	VERB
taxlaw-2850	317	13	it	it	PRON
taxlaw-2850	317	14	(	(	PUNCT
taxlaw-2850	317	15	or	or	CCONJ
taxlaw-2850	317	16	licenses	license	NOUN
taxlaw-2850	317	17	)	)	PUNCT
taxlaw-2850	317	18	it	it	PRON
taxlaw-2850	317	19	to	to	ADP
taxlaw-2850	317	20	an	an	DET
taxlaw-2850	317	21	offshore	offshore	ADJ
taxlaw-2850	317	22	hedge	hedge	NOUN
taxlaw-2850	317	23	fund	fund	PROPN
taxlaw-2850	317	24	?	?	PUNCT
taxlaw-2850	318	1	are	be	AUX
taxlaw-2850	318	2	the	the	DET
taxlaw-2850	318	3	proceeds	proceed	NOUN
taxlaw-2850	318	4	and	and	CCONJ
taxlaw-2850	318	5	royalties	royalty	NOUN
taxlaw-2850	318	6	exempt	exempt	VERB
taxlaw-2850	318	7	?	?	PUNCT
taxlaw-2850	319	1	if	if	SCONJ
taxlaw-2850	319	2	so	so	ADV
taxlaw-2850	319	3	,	,	PUNCT
taxlaw-2850	319	4	then	then	ADV
taxlaw-2850	319	5	the	the	DET
taxlaw-2850	319	6	hedge	hedge	NOUN
taxlaw-2850	319	7	fund	fund	NOUN
taxlaw-2850	319	8	becomes	become	VERB
taxlaw-2850	319	9	a	a	DET
taxlaw-2850	319	10	giant	giant	ADJ
taxlaw-2850	319	11	tax	tax	NOUN
taxlaw-2850	319	12	shelter	shelter	NOUN
taxlaw-2850	319	13	to	to	ADP
taxlaw-2850	319	14	the	the	DET
taxlaw-2850	319	15	manager	manager	NOUN
taxlaw-2850	319	16	,	,	PUNCT
taxlaw-2850	319	17	because	because	SCONJ
taxlaw-2850	319	18	he	he	PRON
taxlaw-2850	319	19	would	would	AUX
taxlaw-2850	319	20	not	not	PART
taxlaw-2850	319	21	pay	pay	VERB
taxlaw-2850	319	22	25	25	NUM
taxlaw-2850	319	23	%	%	NOUN
taxlaw-2850	319	24	on	on	ADP
taxlaw-2850	319	25	this	this	DET
taxlaw-2850	319	26	income	income	NOUN
taxlaw-2850	319	27	–	–	PUNCT
taxlaw-2850	319	28	he	he	PRON
taxlaw-2850	319	29	would	would	AUX
taxlaw-2850	319	30	pay	pay	VERB
taxlaw-2850	319	31	zero	zero	NUM
taxlaw-2850	319	32	,	,	PUNCT
taxlaw-2850	319	33	with	with	ADP
taxlaw-2850	319	34	no	no	DET
taxlaw-2850	319	35	further	further	ADJ
taxlaw-2850	319	36	tax	tax	NOUN
taxlaw-2850	319	37	.	.	PUNCT
taxlaw-2850	320	1	this	this	PRON
taxlaw-2850	320	2	is	be	AUX
taxlaw-2850	320	3	much	much	ADV
taxlaw-2850	320	4	better	well	ADJ
taxlaw-2850	320	5	than	than	ADP
taxlaw-2850	320	6	the	the	DET
taxlaw-2850	320	7	current	current	ADJ
taxlaw-2850	320	8	carried	carry	VERB
taxlaw-2850	320	9	interest	interest	NOUN
taxlaw-2850	320	10	provision	provision	NOUN
taxlaw-2850	320	11	,	,	PUNCT
taxlaw-2850	320	12	which	which	PRON
taxlaw-2850	320	13	has	have	AUX
taxlaw-2850	320	14	attracted	attract	VERB
taxlaw-2850	320	15	bipartisan	bipartisan	ADJ
taxlaw-2850	320	16	condemnation	condemnation	NOUN
taxlaw-2850	320	17	because	because	SCONJ
taxlaw-2850	320	18	it	it	PRON
taxlaw-2850	320	19	enables	enable	VERB
taxlaw-2850	320	20	individuals	individual	NOUN
taxlaw-2850	320	21	with	with	ADP
taxlaw-2850	320	22	income	income	NOUN
taxlaw-2850	320	23	of	of	ADP
taxlaw-2850	320	24	many	many	ADJ
taxlaw-2850	320	25	millions	million	NOUN
taxlaw-2850	320	26	to	to	PART
taxlaw-2850	320	27	pay	pay	VERB
taxlaw-2850	320	28	a	a	DET
taxlaw-2850	320	29	reduced	reduce	VERB
taxlaw-2850	320	30	rate	rate	NOUN
taxlaw-2850	320	31	.	.	PUNCT
taxlaw-2850	321	1	the	the	DET
taxlaw-2850	321	2	blueprint	blueprint	NOUN
taxlaw-2850	321	3	result	result	NOUN
taxlaw-2850	321	4	is	be	AUX
taxlaw-2850	321	5	much	much	ADV
taxlaw-2850	321	6	worse	bad	ADJ
taxlaw-2850	321	7	.	.	PUNCT
taxlaw-2850	322	1	v.	v.	ADP
taxlaw-2850	322	2	vexing	vex	VERB
taxlaw-2850	322	3	technical	technical	ADJ
taxlaw-2850	322	4	problems	problem	NOUN
taxlaw-2850	322	5	first	first	ADV
taxlaw-2850	322	6	,	,	PUNCT
taxlaw-2850	322	7	this	this	DET
taxlaw-2850	322	8	tax	tax	NOUN
taxlaw-2850	322	9	system	system	NOUN
taxlaw-2850	322	10	is	be	AUX
taxlaw-2850	322	11	very	very	ADV
taxlaw-2850	322	12	difficult	difficult	ADJ
taxlaw-2850	322	13	to	to	PART
taxlaw-2850	322	14	explain	explain	VERB
taxlaw-2850	322	15	to	to	ADP
taxlaw-2850	322	16	the	the	DET
taxlaw-2850	322	17	public	public	NOUN
taxlaw-2850	322	18	or	or	CCONJ
taxlaw-2850	322	19	,	,	PUNCT
taxlaw-2850	322	20	even	even	ADV
taxlaw-2850	322	21	,	,	PUNCT
taxlaw-2850	322	22	experts	expert	NOUN
taxlaw-2850	322	23	.	.	PUNCT
taxlaw-2850	323	1	this	this	PRON
taxlaw-2850	323	2	creates	create	VERB
taxlaw-2850	323	3	a	a	DET
taxlaw-2850	323	4	risk	risk	NOUN
taxlaw-2850	323	5	that	that	SCONJ
taxlaw-2850	323	6	loopholes	loophole	NOUN
taxlaw-2850	323	7	will	will	AUX
taxlaw-2850	323	8	be	be	AUX
taxlaw-2850	323	9	easier	easy	ADJ
taxlaw-2850	323	10	to	to	PART
taxlaw-2850	323	11	design	design	VERB
taxlaw-2850	323	12	due	due	ADP
taxlaw-2850	323	13	to	to	ADP
taxlaw-2850	323	14	the	the	DET
taxlaw-2850	323	15	deliberate	deliberate	ADJ
taxlaw-2850	323	16	exploitation	exploitation	NOUN
taxlaw-2850	323	17	of	of	ADP
taxlaw-2850	323	18	the	the	DET
taxlaw-2850	323	19	system	system	NOUN
taxlaw-2850	323	20	’s	’s	PART
taxlaw-2850	323	21	complexity	complexity	NOUN
taxlaw-2850	323	22	by	by	ADP
taxlaw-2850	323	23	savvy	savvy	ADJ
taxlaw-2850	323	24	tax	tax	NOUN
taxlaw-2850	323	25	planners	planner	NOUN
taxlaw-2850	323	26	and	and	CCONJ
taxlaw-2850	323	27	lobbyists	lobbyist	NOUN
taxlaw-2850	323	28	.	.	PUNCT
taxlaw-2850	324	1	yet	yet	ADV
taxlaw-2850	324	2	if	if	SCONJ
taxlaw-2850	324	3	the	the	DET
taxlaw-2850	324	4	system	system	NOUN
taxlaw-2850	324	5	is	be	AUX
taxlaw-2850	324	6	implemented	implement	VERB
taxlaw-2850	324	7	in	in	ADP
taxlaw-2850	324	8	a	a	DET
taxlaw-2850	324	9	more	more	ADV
taxlaw-2850	324	10	theoretically	theoretically	ADV
taxlaw-2850	324	11	pure	pure	ADJ
taxlaw-2850	324	12	form	form	NOUN
taxlaw-2850	324	13	,	,	PUNCT
taxlaw-2850	324	14	without	without	ADP
taxlaw-2850	324	15	opening	open	VERB
taxlaw-2850	324	16	the	the	DET
taxlaw-2850	324	17	door	door	NOUN
taxlaw-2850	324	18	to	to	ADP
taxlaw-2850	324	19	loopholes	loophole	NOUN
taxlaw-2850	324	20	,	,	PUNCT
taxlaw-2850	324	21	it	it	PRON
taxlaw-2850	324	22	is	be	AUX
taxlaw-2850	324	23	not	not	PART
taxlaw-2850	324	24	clear	clear	ADJ
taxlaw-2850	324	25	that	that	SCONJ
taxlaw-2850	324	26	the	the	DET
taxlaw-2850	324	27	mnc	mnc	PROPN
taxlaw-2850	324	28	business	business	NOUN
taxlaw-2850	324	29	community	community	NOUN
taxlaw-2850	324	30	would	would	AUX
taxlaw-2850	324	31	support	support	VERB
taxlaw-2850	324	32	the	the	DET
taxlaw-2850	324	33	proposed	propose	VERB
taxlaw-2850	324	34	changes	change	NOUN
taxlaw-2850	324	35	.	.	PUNCT
taxlaw-2850	325	1	the	the	DET
taxlaw-2850	325	2	net	net	ADJ
taxlaw-2850	325	3	effect	effect	NOUN
taxlaw-2850	325	4	would	would	AUX
taxlaw-2850	325	5	be	be	AUX
taxlaw-2850	325	6	a	a	DET
taxlaw-2850	325	7	tax	tax	NOUN
taxlaw-2850	325	8	increase	increase	NOUN
taxlaw-2850	325	9	for	for	ADP
taxlaw-2850	325	10	the	the	DET
taxlaw-2850	325	11	intangibleintensive	intangibleintensive	ADJ
taxlaw-2850	325	12	mncs	mncs	PROPN
taxlaw-2850	325	13	that	that	PRON
taxlaw-2850	325	14	had	have	AUX
taxlaw-2850	325	15	previously	previously	ADV
taxlaw-2850	325	16	succeeded	succeed	VERB
taxlaw-2850	325	17	in	in	ADP
taxlaw-2850	325	18	achieving	achieve	VERB
taxlaw-2850	325	19	single	single	ADJ
taxlaw-2850	325	20	-	-	PUNCT
taxlaw-2850	325	21	digit	digit	NOUN
taxlaw-2850	325	22	tax	tax	NOUN
taxlaw-2850	325	23	rates	rate	NOUN
taxlaw-2850	325	24	by	by	ADP
taxlaw-2850	325	25	gaming	game	VERB
taxlaw-2850	325	26	the	the	DET
taxlaw-2850	325	27	old	old	ADJ
taxlaw-2850	325	28	system	system	NOUN
taxlaw-2850	325	29	(	(	PUNCT
taxlaw-2850	325	30	and	and	CCONJ
taxlaw-2850	325	31	shifting	shift	VERB
taxlaw-2850	325	32	u.s	u.s	PROPN
taxlaw-2850	325	33	.	.	PROPN
taxlaw-2850	325	34	profits	profit	NOUN
taxlaw-2850	325	35	abroad	abroad	ADV
taxlaw-2850	325	36	)	)	PUNCT
taxlaw-2850	325	37	.	.	PUNCT
taxlaw-2850	326	1	it	it	PRON
taxlaw-2850	326	2	is	be	AUX
taxlaw-2850	326	3	also	also	ADV
taxlaw-2850	326	4	a	a	DET
taxlaw-2850	326	5	tax	tax	NOUN
taxlaw-2850	326	6	increase	increase	NOUN
taxlaw-2850	326	7	for	for	ADP
taxlaw-2850	326	8	highly	highly	ADV
taxlaw-2850	326	9	-	-	PUNCT
taxlaw-2850	326	10	leveraged	leverage	VERB
taxlaw-2850	326	11	firms	firm	NOUN
taxlaw-2850	326	12	,	,	PUNCT
taxlaw-2850	326	13	since	since	SCONJ
taxlaw-2850	326	14	debt	debt	NOUN
taxlaw-2850	326	15	-	-	PUNCT
taxlaw-2850	326	16	financed	finance	VERB
taxlaw-2850	326	17	investments	investment	NOUN
taxlaw-2850	326	18	would	would	AUX
taxlaw-2850	326	19	no	no	ADV
taxlaw-2850	326	20	longer	long	ADV
taxlaw-2850	326	21	be	be	AUX
taxlaw-2850	326	22	subsidized	subsidize	VERB
taxlaw-2850	326	23	.	.	PUNCT
taxlaw-2850	327	1	46	46	NUM
taxlaw-2850	327	2	as	as	SCONJ
taxlaw-2850	327	3	miller	miller	PROPN
taxlaw-2850	327	4	argues	argue	VERB
taxlaw-2850	327	5	,	,	PUNCT
taxlaw-2850	327	6	this	this	DET
taxlaw-2850	327	7	example	example	NOUN
taxlaw-2850	327	8	suggests	suggest	VERB
taxlaw-2850	327	9	that	that	SCONJ
taxlaw-2850	327	10	inversions	inversion	NOUN
taxlaw-2850	327	11	would	would	AUX
taxlaw-2850	327	12	in	in	ADP
taxlaw-2850	327	13	some	some	DET
taxlaw-2850	327	14	cases	case	NOUN
taxlaw-2850	327	15	still	still	ADV
taxlaw-2850	327	16	be	be	AUX
taxlaw-2850	327	17	valuable	valuable	ADJ
taxlaw-2850	327	18	.	.	PUNCT
taxlaw-2850	328	1	moreover	moreover	ADV
taxlaw-2850	328	2	,	,	PUNCT
taxlaw-2850	328	3	to	to	ADP
taxlaw-2850	328	4	the	the	DET
taxlaw-2850	328	5	extent	extent	NOUN
taxlaw-2850	328	6	the	the	DET
taxlaw-2850	328	7	blueprint	blueprint	NOUN
taxlaw-2850	328	8	retains	retain	VERB
taxlaw-2850	328	9	subpart	subpart	NOUN
taxlaw-2850	328	10	f	f	PROPN
taxlaw-2850	328	11	,	,	PUNCT
taxlaw-2850	328	12	inversions	inversion	NOUN
taxlaw-2850	328	13	can	can	AUX
taxlaw-2850	328	14	be	be	AUX
taxlaw-2850	328	15	helpful	helpful	ADJ
taxlaw-2850	328	16	in	in	ADP
taxlaw-2850	328	17	avoiding	avoid	VERB
taxlaw-2850	328	18	it	it	PRON
taxlaw-2850	328	19	.	.	PUNCT
taxlaw-2850	329	1	for	for	ADP
taxlaw-2850	329	2	example	example	NOUN
taxlaw-2850	329	3	,	,	PUNCT
taxlaw-2850	329	4	if	if	SCONJ
taxlaw-2850	329	5	an	an	DET
taxlaw-2850	329	6	irish	irish	ADJ
taxlaw-2850	329	7	subsidiary	subsidiary	NOUN
taxlaw-2850	329	8	of	of	ADP
taxlaw-2850	329	9	a	a	DET
taxlaw-2850	329	10	u.s	u.s	PROPN
taxlaw-2850	329	11	.	.	PROPN
taxlaw-2850	329	12	parent	parent	NOUN
taxlaw-2850	329	13	licenses	license	VERB
taxlaw-2850	329	14	intangibles	intangible	NOUN
taxlaw-2850	329	15	to	to	ADP
taxlaw-2850	329	16	consumers	consumer	NOUN
taxlaw-2850	329	17	in	in	ADP
taxlaw-2850	329	18	the	the	DET
taxlaw-2850	329	19	u.s	u.s	PROPN
taxlaw-2850	329	20	.	.	PROPN
taxlaw-2850	329	21	and	and	CCONJ
taxlaw-2850	329	22	because	because	SCONJ
taxlaw-2850	329	23	it	it	PRON
taxlaw-2850	329	24	is	be	AUX
taxlaw-2850	329	25	difficult	difficult	ADJ
taxlaw-2850	329	26	to	to	PART
taxlaw-2850	329	27	enforce	enforce	VERB
taxlaw-2850	329	28	the	the	DET
taxlaw-2850	329	29	tax	tax	NOUN
taxlaw-2850	329	30	on	on	ADP
taxlaw-2850	329	31	the	the	DET
taxlaw-2850	329	32	consumers	consumer	NOUN
taxlaw-2850	329	33	the	the	DET
taxlaw-2850	329	34	irs	irs	PROPN
taxlaw-2850	329	35	relies	rely	VERB
taxlaw-2850	329	36	on	on	ADP
taxlaw-2850	329	37	subpart	subpart	PROPN
taxlaw-2850	329	38	f	f	PROPN
taxlaw-2850	329	39	to	to	PART
taxlaw-2850	329	40	tax	tax	VERB
taxlaw-2850	329	41	the	the	DET
taxlaw-2850	329	42	royalties	royalty	NOUN
taxlaw-2850	329	43	,	,	PUNCT
taxlaw-2850	329	44	this	this	DET
taxlaw-2850	329	45	rule	rule	NOUN
taxlaw-2850	329	46	(	(	PUNCT
taxlaw-2850	329	47	which	which	PRON
taxlaw-2850	329	48	is	be	AUX
taxlaw-2850	329	49	included	include	VERB
taxlaw-2850	329	50	in	in	ADP
taxlaw-2850	329	51	what	what	PRON
taxlaw-2850	329	52	remains	remain	VERB
taxlaw-2850	329	53	of	of	ADP
taxlaw-2850	329	54	subpart	subpart	ADJ
taxlaw-2850	329	55	f	f	PROPN
taxlaw-2850	329	56	in	in	ADP
taxlaw-2850	329	57	the	the	DET
taxlaw-2850	329	58	blueprint	blueprint	NOUN
taxlaw-2850	329	59	)	)	PUNCT
taxlaw-2850	329	60	can	can	AUX
taxlaw-2850	329	61	be	be	AUX
taxlaw-2850	329	62	avoided	avoid	VERB
taxlaw-2850	329	63	by	by	ADP
taxlaw-2850	329	64	an	an	DET
taxlaw-2850	329	65	inversion	inversion	NOUN
taxlaw-2850	329	66	.	.	PUNCT
taxlaw-2850	330	1	250	250	NUM
taxlaw-2850	330	2	columbia	columbia	PROPN
taxlaw-2850	330	3	journal	journal	PROPN
taxlaw-2850	330	4	of	of	ADP
taxlaw-2850	330	5	tax	tax	NOUN
taxlaw-2850	330	6	law	law	NOUN
taxlaw-2850	330	7	[	[	X
taxlaw-2850	330	8	vol.8:229	vol.8:229	NOUN
taxlaw-2850	330	9	retailers	retailer	NOUN
taxlaw-2850	330	10	that	that	PRON
taxlaw-2850	330	11	import	import	VERB
taxlaw-2850	330	12	into	into	ADP
taxlaw-2850	330	13	the	the	DET
taxlaw-2850	330	14	u.s	u.s	PROPN
taxlaw-2850	330	15	.	.	PROPN
taxlaw-2850	330	16	and	and	CCONJ
taxlaw-2850	330	17	manufacturers	manufacturer	NOUN
taxlaw-2850	330	18	that	that	PRON
taxlaw-2850	330	19	import	import	NOUN
taxlaw-2850	330	20	parts	part	NOUN
taxlaw-2850	330	21	are	be	AUX
taxlaw-2850	330	22	likely	likely	ADJ
taxlaw-2850	330	23	to	to	PART
taxlaw-2850	330	24	object	object	VERB
taxlaw-2850	330	25	to	to	ADP
taxlaw-2850	330	26	a	a	DET
taxlaw-2850	330	27	new	new	ADJ
taxlaw-2850	330	28	tax	tax	NOUN
taxlaw-2850	330	29	system	system	NOUN
taxlaw-2850	330	30	that	that	PRON
taxlaw-2850	330	31	means	mean	VERB
taxlaw-2850	330	32	they	they	PRON
taxlaw-2850	330	33	can	can	AUX
taxlaw-2850	330	34	not	not	PART
taxlaw-2850	330	35	deduct	deduct	VERB
taxlaw-2850	330	36	their	their	PRON
taxlaw-2850	330	37	cost	cost	NOUN
taxlaw-2850	330	38	of	of	ADP
taxlaw-2850	330	39	goods	good	NOUN
taxlaw-2850	330	40	sold	sell	VERB
taxlaw-2850	330	41	.	.	PUNCT
taxlaw-2850	331	1	second	second	ADV
taxlaw-2850	331	2	,	,	PUNCT
taxlaw-2850	331	3	there	there	PRON
taxlaw-2850	331	4	is	be	VERB
taxlaw-2850	331	5	an	an	DET
taxlaw-2850	331	6	increased	increase	VERB
taxlaw-2850	331	7	likelihood	likelihood	NOUN
taxlaw-2850	331	8	that	that	SCONJ
taxlaw-2850	331	9	many	many	ADJ
taxlaw-2850	331	10	profitable	profitable	ADJ
taxlaw-2850	331	11	firms	firm	NOUN
taxlaw-2850	331	12	would	would	AUX
taxlaw-2850	331	13	show	show	VERB
taxlaw-2850	331	14	losses	loss	NOUN
taxlaw-2850	331	15	.	.	PUNCT
taxlaw-2850	332	1	this	this	PRON
taxlaw-2850	332	2	is	be	AUX
taxlaw-2850	332	3	especially	especially	ADV
taxlaw-2850	332	4	the	the	DET
taxlaw-2850	332	5	case	case	NOUN
taxlaw-2850	332	6	for	for	ADP
taxlaw-2850	332	7	exporters	exporter	NOUN
taxlaw-2850	332	8	,	,	PUNCT
taxlaw-2850	332	9	since	since	SCONJ
taxlaw-2850	332	10	they	they	PRON
taxlaw-2850	332	11	may	may	AUX
taxlaw-2850	332	12	have	have	VERB
taxlaw-2850	332	13	deductible	deductible	ADJ
taxlaw-2850	332	14	expenses	expense	NOUN
taxlaw-2850	332	15	,	,	PUNCT
taxlaw-2850	332	16	but	but	CCONJ
taxlaw-2850	332	17	no	no	DET
taxlaw-2850	332	18	taxable	taxable	ADJ
taxlaw-2850	332	19	revenue	revenue	NOUN
taxlaw-2850	332	20	.	.	PUNCT
taxlaw-2850	333	1	exporting	export	VERB
taxlaw-2850	333	2	firms	firm	NOUN
taxlaw-2850	333	3	with	with	ADP
taxlaw-2850	333	4	persistent	persistent	ADJ
taxlaw-2850	333	5	losses	loss	NOUN
taxlaw-2850	333	6	will	will	AUX
taxlaw-2850	333	7	find	find	VERB
taxlaw-2850	333	8	the	the	DET
taxlaw-2850	333	9	credits	credit	NOUN
taxlaw-2850	333	10	do	do	VERB
taxlaw-2850	333	11	them	they	PRON
taxlaw-2850	333	12	no	no	DET
taxlaw-2850	333	13	good	good	NOUN
taxlaw-2850	333	14	,	,	PUNCT
taxlaw-2850	333	15	which	which	PRON
taxlaw-2850	333	16	would	would	AUX
taxlaw-2850	333	17	affect	affect	VERB
taxlaw-2850	333	18	export	export	NOUN
taxlaw-2850	333	19	incentives	incentive	NOUN
taxlaw-2850	333	20	.	.	PUNCT
taxlaw-2850	334	1	while	while	SCONJ
taxlaw-2850	334	2	economists	economist	NOUN
taxlaw-2850	334	3	would	would	AUX
taxlaw-2850	334	4	support	support	VERB
taxlaw-2850	334	5	a	a	DET
taxlaw-2850	334	6	refund	refund	NOUN
taxlaw-2850	334	7	system	system	NOUN
taxlaw-2850	334	8	in	in	ADP
taxlaw-2850	334	9	order	order	NOUN
taxlaw-2850	334	10	to	to	PART
taxlaw-2850	334	11	keep	keep	VERB
taxlaw-2850	334	12	tax	tax	NOUN
taxlaw-2850	334	13	neutral	neutral	ADJ
taxlaw-2850	334	14	,	,	PUNCT
taxlaw-2850	334	15	there	there	PRON
taxlaw-2850	334	16	is	be	VERB
taxlaw-2850	334	17	a	a	DET
taxlaw-2850	334	18	large	large	ADJ
taxlaw-2850	334	19	potential	potential	NOUN
taxlaw-2850	334	20	for	for	ADP
taxlaw-2850	334	21	fraud	fraud	NOUN
taxlaw-2850	334	22	,	,	PUNCT
taxlaw-2850	334	23	and	and	CCONJ
taxlaw-2850	334	24	politically	politically	ADV
taxlaw-2850	334	25	it	it	PRON
taxlaw-2850	334	26	seems	seem	VERB
taxlaw-2850	334	27	unlikely	unlikely	ADJ
taxlaw-2850	334	28	that	that	SCONJ
taxlaw-2850	334	29	the	the	DET
taxlaw-2850	334	30	government	government	NOUN
taxlaw-2850	334	31	could	could	AUX
taxlaw-2850	334	32	issue	issue	VERB
taxlaw-2850	334	33	large	large	ADJ
taxlaw-2850	334	34	checks	check	NOUN
taxlaw-2850	334	35	to	to	ADP
taxlaw-2850	334	36	profitable	profitable	ADJ
taxlaw-2850	334	37	corporations	corporation	NOUN
taxlaw-2850	334	38	on	on	ADP
taxlaw-2850	334	39	a	a	DET
taxlaw-2850	334	40	permanent	permanent	ADJ
taxlaw-2850	334	41	basis	basis	NOUN
taxlaw-2850	334	42	.	.	PUNCT
taxlaw-2850	335	1	the	the	DET
taxlaw-2850	335	2	alternative	alternative	NOUN
taxlaw-2850	335	3	suggested	suggest	VERB
taxlaw-2850	335	4	by	by	ADP
taxlaw-2850	335	5	the	the	DET
taxlaw-2850	335	6	blueprint	blueprint	NOUN
taxlaw-2850	335	7	is	be	AUX
taxlaw-2850	335	8	unlimited	unlimited	ADJ
taxlaw-2850	335	9	carry	carry	NOUN
taxlaw-2850	335	10	-	-	PUNCT
taxlaw-2850	335	11	forwards	forward	NOUN
taxlaw-2850	335	12	,	,	PUNCT
taxlaw-2850	335	13	but	but	CCONJ
taxlaw-2850	335	14	this	this	PRON
taxlaw-2850	335	15	does	do	AUX
taxlaw-2850	335	16	n’t	not	PART
taxlaw-2850	335	17	solve	solve	VERB
taxlaw-2850	335	18	the	the	DET
taxlaw-2850	335	19	problem	problem	NOUN
taxlaw-2850	335	20	for	for	ADP
taxlaw-2850	335	21	businesses	business	NOUN
taxlaw-2850	335	22	with	with	ADP
taxlaw-2850	335	23	losses	loss	NOUN
taxlaw-2850	335	24	that	that	PRON
taxlaw-2850	335	25	may	may	AUX
taxlaw-2850	335	26	not	not	PART
taxlaw-2850	335	27	be	be	AUX
taxlaw-2850	335	28	offset	offset	VERB
taxlaw-2850	335	29	.	.	PUNCT
taxlaw-2850	336	1	and	and	CCONJ
taxlaw-2850	336	2	this	this	PRON
taxlaw-2850	336	3	introduces	introduce	VERB
taxlaw-2850	336	4	new	new	ADJ
taxlaw-2850	336	5	trade	trade	NOUN
taxlaw-2850	336	6	distortions	distortion	NOUN
taxlaw-2850	336	7	since	since	SCONJ
taxlaw-2850	336	8	the	the	DET
taxlaw-2850	336	9	border	border	NOUN
taxlaw-2850	336	10	adjustment	adjustment	NOUN
taxlaw-2850	336	11	is	be	AUX
taxlaw-2850	336	12	not	not	PART
taxlaw-2850	336	13	symmetric	symmetric	ADJ
taxlaw-2850	336	14	.	.	PUNCT
taxlaw-2850	337	1	exporting	export	VERB
taxlaw-2850	337	2	companies	company	NOUN
taxlaw-2850	337	3	could	could	AUX
taxlaw-2850	337	4	of	of	ADP
taxlaw-2850	337	5	course	course	NOUN
taxlaw-2850	337	6	merge	merge	VERB
taxlaw-2850	337	7	with	with	ADP
taxlaw-2850	337	8	non	non	NOUN
taxlaw-2850	337	9	-	-	NOUN
taxlaw-2850	337	10	exporters	exporter	NOUN
taxlaw-2850	337	11	in	in	ADP
taxlaw-2850	337	12	order	order	NOUN
taxlaw-2850	337	13	for	for	SCONJ
taxlaw-2850	337	14	the	the	DET
taxlaw-2850	337	15	losses	loss	NOUN
taxlaw-2850	337	16	to	to	PART
taxlaw-2850	337	17	be	be	AUX
taxlaw-2850	337	18	more	more	ADV
taxlaw-2850	337	19	useful	useful	ADJ
taxlaw-2850	337	20	,	,	PUNCT
taxlaw-2850	337	21	but	but	CCONJ
taxlaw-2850	337	22	inducing	induce	VERB
taxlaw-2850	337	23	a	a	DET
taxlaw-2850	337	24	slew	slew	NOUN
taxlaw-2850	337	25	of	of	ADP
taxlaw-2850	337	26	taxmotivated	taxmotivate	VERB
taxlaw-2850	337	27	mergers	merger	NOUN
taxlaw-2850	337	28	would	would	AUX
taxlaw-2850	337	29	be	be	AUX
taxlaw-2850	337	30	inefficient	inefficient	ADJ
taxlaw-2850	337	31	.	.	PUNCT
taxlaw-2850	338	1	auerbach	auerbach	PROPN
taxlaw-2850	338	2	and	and	CCONJ
taxlaw-2850	338	3	holtz	holtz	PROPN
taxlaw-2850	338	4	-	-	PUNCT
taxlaw-2850	338	5	eakin	eakin	PROPN
taxlaw-2850	338	6	recognize	recognize	VERB
taxlaw-2850	338	7	that	that	SCONJ
taxlaw-2850	338	8	this	this	PRON
taxlaw-2850	338	9	would	would	AUX
taxlaw-2850	338	10	be	be	AUX
taxlaw-2850	338	11	a	a	DET
taxlaw-2850	338	12	large	large	ADJ
taxlaw-2850	338	13	problem	problem	NOUN
taxlaw-2850	338	14	for	for	ADP
taxlaw-2850	338	15	exporting	export	VERB
taxlaw-2850	338	16	firms	firm	NOUN
taxlaw-2850	338	17	.	.	PUNCT
taxlaw-2850	339	1	they	they	PRON
taxlaw-2850	339	2	suggest	suggest	VERB
taxlaw-2850	339	3	allowing	allow	VERB
taxlaw-2850	339	4	firms	firm	NOUN
taxlaw-2850	339	5	to	to	PART
taxlaw-2850	339	6	use	use	VERB
taxlaw-2850	339	7	credits	credit	NOUN
taxlaw-2850	339	8	to	to	PART
taxlaw-2850	339	9	offset	offset	VERB
taxlaw-2850	339	10	payroll	payroll	NOUN
taxlaw-2850	339	11	taxes	taxis	NOUN
taxlaw-2850	339	12	,	,	PUNCT
taxlaw-2850	339	13	or	or	CCONJ
taxlaw-2850	339	14	have	have	VERB
taxlaw-2850	339	15	a	a	DET
taxlaw-2850	339	16	system	system	NOUN
taxlaw-2850	339	17	of	of	ADP
taxlaw-2850	339	18	refundable	refundable	ADJ
taxlaw-2850	339	19	border	border	NOUN
taxlaw-2850	339	20	adjustments	adjustment	NOUN
taxlaw-2850	339	21	,	,	PUNCT
taxlaw-2850	339	22	but	but	CCONJ
taxlaw-2850	339	23	both	both	PRON
taxlaw-2850	339	24	of	of	ADP
taxlaw-2850	339	25	these	these	DET
taxlaw-2850	339	26	solutions	solution	NOUN
taxlaw-2850	339	27	are	be	AUX
taxlaw-2850	339	28	problematic	problematic	ADJ
taxlaw-2850	339	29	and	and	CCONJ
taxlaw-2850	339	30	difficult	difficult	ADJ
taxlaw-2850	339	31	to	to	ADP
taxlaw-2850	339	32	implement.47	implement.47	NOUN
taxlaw-2850	339	33	third	third	ADJ
taxlaw-2850	339	34	,	,	PUNCT
taxlaw-2850	339	35	there	there	PRON
taxlaw-2850	339	36	are	be	VERB
taxlaw-2850	339	37	myriad	myriad	ADJ
taxlaw-2850	339	38	technical	technical	ADJ
taxlaw-2850	339	39	problems	problem	NOUN
taxlaw-2850	339	40	that	that	PRON
taxlaw-2850	339	41	remain	remain	VERB
taxlaw-2850	339	42	to	to	PART
taxlaw-2850	339	43	be	be	AUX
taxlaw-2850	339	44	worked	work	VERB
taxlaw-2850	339	45	out	out	ADP
taxlaw-2850	339	46	.	.	PUNCT
taxlaw-2850	340	1	for	for	ADP
taxlaw-2850	340	2	example	example	NOUN
taxlaw-2850	340	3	,	,	PUNCT
taxlaw-2850	340	4	financial	financial	ADJ
taxlaw-2850	340	5	institutions	institution	NOUN
taxlaw-2850	340	6	require	require	VERB
taxlaw-2850	340	7	separate	separate	ADJ
taxlaw-2850	340	8	treatment	treatment	NOUN
taxlaw-2850	340	9	.	.	PUNCT
taxlaw-2850	341	1	the	the	DET
taxlaw-2850	341	2	pure	pure	ADJ
taxlaw-2850	341	3	form	form	NOUN
taxlaw-2850	341	4	of	of	ADP
taxlaw-2850	341	5	this	this	DET
taxlaw-2850	341	6	tax	tax	NOUN
taxlaw-2850	341	7	leaves	leave	VERB
taxlaw-2850	341	8	out	out	ADP
taxlaw-2850	341	9	financial	financial	ADJ
taxlaw-2850	341	10	flows	flow	NOUN
taxlaw-2850	341	11	entirely	entirely	ADV
taxlaw-2850	341	12	.	.	PUNCT
taxlaw-2850	342	1	an	an	DET
taxlaw-2850	342	2	augmented	augment	VERB
taxlaw-2850	342	3	form	form	NOUN
taxlaw-2850	342	4	of	of	ADP
taxlaw-2850	342	5	the	the	DET
taxlaw-2850	342	6	tax	tax	NOUN
taxlaw-2850	342	7	can	can	AUX
taxlaw-2850	342	8	capture	capture	VERB
taxlaw-2850	342	9	financial	financial	ADJ
taxlaw-2850	342	10	transactions	transaction	NOUN
taxlaw-2850	342	11	in	in	ADP
taxlaw-2850	342	12	the	the	DET
taxlaw-2850	342	13	base	base	NOUN
taxlaw-2850	342	14	,	,	PUNCT
taxlaw-2850	342	15	but	but	CCONJ
taxlaw-2850	342	16	this	this	PRON
taxlaw-2850	342	17	would	would	AUX
taxlaw-2850	342	18	introduce	introduce	VERB
taxlaw-2850	342	19	complexity	complexity	NOUN
taxlaw-2850	342	20	as	as	SCONJ
taxlaw-2850	342	21	all	all	DET
taxlaw-2850	342	22	companies	company	NOUN
taxlaw-2850	342	23	would	would	AUX
taxlaw-2850	342	24	need	need	VERB
taxlaw-2850	342	25	to	to	PART
taxlaw-2850	342	26	keep	keep	VERB
taxlaw-2850	342	27	track	track	NOUN
taxlaw-2850	342	28	of	of	ADP
taxlaw-2850	342	29	financial	financial	ADJ
taxlaw-2850	342	30	transactions	transaction	NOUN
taxlaw-2850	342	31	,	,	PUNCT
taxlaw-2850	342	32	as	as	ADV
taxlaw-2850	342	33	well	well	ADV
taxlaw-2850	342	34	as	as	ADP
taxlaw-2850	342	35	whether	whether	SCONJ
taxlaw-2850	342	36	the	the	DET
taxlaw-2850	342	37	transactions	transaction	NOUN
taxlaw-2850	342	38	occurred	occur	VERB
taxlaw-2850	342	39	with	with	ADP
taxlaw-2850	342	40	foreign	foreign	ADJ
taxlaw-2850	342	41	companies	company	NOUN
taxlaw-2850	342	42	.	.	PUNCT
taxlaw-2850	343	1	there	there	PRON
taxlaw-2850	343	2	is	be	VERB
taxlaw-2850	343	3	also	also	ADV
taxlaw-2850	343	4	substantial	substantial	ADJ
taxlaw-2850	343	5	ambiguity	ambiguity	NOUN
taxlaw-2850	343	6	between	between	ADP
taxlaw-2850	343	7	what	what	PRON
taxlaw-2850	343	8	transactions	transaction	NOUN
taxlaw-2850	343	9	are	be	AUX
taxlaw-2850	343	10	real	real	ADJ
taxlaw-2850	343	11	and	and	CCONJ
taxlaw-2850	343	12	what	what	PRON
taxlaw-2850	343	13	are	be	AUX
taxlaw-2850	343	14	financial	financial	ADJ
taxlaw-2850	343	15	,	,	PUNCT
taxlaw-2850	343	16	and	and	CCONJ
taxlaw-2850	343	17	such	such	ADJ
taxlaw-2850	343	18	ambiguity	ambiguity	NOUN
taxlaw-2850	343	19	raises	raise	VERB
taxlaw-2850	343	20	both	both	DET
taxlaw-2850	343	21	technical	technical	ADJ
taxlaw-2850	343	22	considerations	consideration	NOUN
taxlaw-2850	343	23	as	as	ADV
taxlaw-2850	343	24	well	well	ADV
taxlaw-2850	343	25	as	as	ADP
taxlaw-2850	343	26	opportunities	opportunity	NOUN
taxlaw-2850	343	27	for	for	ADP
taxlaw-2850	343	28	tax	tax	NOUN
taxlaw-2850	343	29	avoidance.48	avoidance.48	PROPN
taxlaw-2850	343	30	fourth	fourth	ADV
taxlaw-2850	343	31	,	,	PUNCT
taxlaw-2850	343	32	there	there	PRON
taxlaw-2850	343	33	are	be	VERB
taxlaw-2850	343	34	likely	likely	ADJ
taxlaw-2850	343	35	to	to	PART
taxlaw-2850	343	36	be	be	AUX
taxlaw-2850	343	37	important	important	ADJ
taxlaw-2850	343	38	impacts	impact	NOUN
taxlaw-2850	343	39	on	on	ADP
taxlaw-2850	343	40	state	state	NOUN
taxlaw-2850	343	41	government	government	NOUN
taxlaw-2850	343	42	corporate	corporate	ADJ
taxlaw-2850	343	43	tax	tax	NOUN
taxlaw-2850	343	44	systems	system	NOUN
taxlaw-2850	343	45	,	,	PUNCT
taxlaw-2850	343	46	and	and	CCONJ
taxlaw-2850	343	47	these	these	PRON
taxlaw-2850	343	48	have	have	AUX
taxlaw-2850	343	49	also	also	ADV
taxlaw-2850	343	50	not	not	PART
taxlaw-2850	343	51	been	be	AUX
taxlaw-2850	343	52	carefully	carefully	ADV
taxlaw-2850	343	53	considered	consider	VERB
taxlaw-2850	343	54	.	.	PUNCT
taxlaw-2850	344	1	fifth	fifth	ADJ
taxlaw-2850	344	2	,	,	PUNCT
taxlaw-2850	344	3	there	there	PRON
taxlaw-2850	344	4	are	be	VERB
taxlaw-2850	344	5	large	large	ADJ
taxlaw-2850	344	6	transition	transition	NOUN
taxlaw-2850	344	7	effects	effect	NOUN
taxlaw-2850	344	8	associated	associate	VERB
taxlaw-2850	344	9	with	with	ADP
taxlaw-2850	344	10	moving	move	VERB
taxlaw-2850	344	11	to	to	ADP
taxlaw-2850	344	12	a	a	DET
taxlaw-2850	344	13	destination	destination	NOUN
taxlaw-2850	344	14	-	-	PUNCT
taxlaw-2850	344	15	basis	basis	NOUN
taxlaw-2850	344	16	cash	cash	NOUN
taxlaw-2850	344	17	flow	flow	NOUN
taxlaw-2850	344	18	system	system	NOUN
taxlaw-2850	344	19	that	that	PRON
taxlaw-2850	344	20	would	would	AUX
taxlaw-2850	344	21	need	need	VERB
taxlaw-2850	344	22	47	47	NUM
taxlaw-2850	344	23	auerbach	auerbach	PROPN
taxlaw-2850	344	24	&	&	CCONJ
taxlaw-2850	344	25	holtz	holtz	PROPN
taxlaw-2850	344	26	-	-	PUNCT
taxlaw-2850	344	27	eakin	eakin	PROPN
taxlaw-2850	344	28	,	,	PUNCT
taxlaw-2850	344	29	supra	supra	PROPN
taxlaw-2850	344	30	note	note	NOUN
taxlaw-2850	344	31	22	22	NUM
taxlaw-2850	344	32	.	.	PUNCT
taxlaw-2850	344	33	48	48	NUM
taxlaw-2850	344	34	for	for	ADP
taxlaw-2850	344	35	a	a	DET
taxlaw-2850	344	36	more	more	ADV
taxlaw-2850	344	37	detailed	detailed	ADJ
taxlaw-2850	344	38	treatment	treatment	NOUN
taxlaw-2850	344	39	of	of	ADP
taxlaw-2850	344	40	these	these	DET
taxlaw-2850	344	41	complex	complex	ADJ
taxlaw-2850	344	42	issues	issue	NOUN
taxlaw-2850	344	43	,	,	PUNCT
taxlaw-2850	344	44	see	see	VERB
taxlaw-2850	344	45	david	david	PROPN
taxlaw-2850	344	46	weisbach	weisbach	PROPN
taxlaw-2850	344	47	,	,	PUNCT
taxlaw-2850	344	48	a	a	DET
taxlaw-2850	344	49	guide	guide	NOUN
taxlaw-2850	344	50	to	to	ADP
taxlaw-2850	344	51	the	the	DET
taxlaw-2850	344	52	gop	gop	PROPN
taxlaw-2850	344	53	tax	tax	NOUN
taxlaw-2850	344	54	plan	plan	NOUN
taxlaw-2850	344	55	–	–	PUNCT
taxlaw-2850	344	56	the	the	DET
taxlaw-2850	344	57	way	way	NOUN
taxlaw-2850	344	58	to	to	ADP
taxlaw-2850	344	59	a	a	DET
taxlaw-2850	344	60	better	well	ADJ
taxlaw-2850	344	61	way	way	NOUN
taxlaw-2850	344	62	,	,	PUNCT
taxlaw-2850	344	63	8	8	NUM
taxlaw-2850	344	64	colum	colum	NOUN
taxlaw-2850	344	65	.	.	PUNCT
taxlaw-2850	345	1	j.	j.	PROPN
taxlaw-2850	345	2	tax	tax	PROPN
taxlaw-2850	345	3	l.	l.	PROPN
taxlaw-2850	345	4	171	171	NUM
taxlaw-2850	345	5	(	(	PUNCT
taxlaw-2850	345	6	2017	2017	NUM
taxlaw-2850	345	7	)	)	PUNCT
taxlaw-2850	345	8	.	.	PUNCT
taxlaw-2850	346	1	see	see	AUX
taxlaw-2850	346	2	also	also	ADV
taxlaw-2850	346	3	auerbach	auerbach	VERB
taxlaw-2850	346	4	,	,	PUNCT
taxlaw-2850	346	5	et	et	PROPN
taxlaw-2850	346	6	al	al	PROPN
taxlaw-2850	346	7	.	.	PROPN
taxlaw-2850	346	8	,	,	PUNCT
taxlaw-2850	346	9	supra	supra	PROPN
taxlaw-2850	346	10	note	note	VERB
taxlaw-2850	346	11	34	34	NUM
taxlaw-2850	346	12	.	.	NOUN
taxlaw-2850	346	13	2017	2017	NUM
taxlaw-2850	346	14	]	]	PUNCT
taxlaw-2850	346	15	problems	problem	NOUN
taxlaw-2850	346	16	with	with	ADP
taxlaw-2850	346	17	destination	destination	NOUN
taxlaw-2850	346	18	-	-	PUNCT
taxlaw-2850	346	19	based	base	VERB
taxlaw-2850	346	20	corporate	corporate	ADJ
taxlaw-2850	346	21	taxes	taxis	NOUN
taxlaw-2850	346	22	251	251	NUM
taxlaw-2850	346	23	to	to	PART
taxlaw-2850	346	24	be	be	AUX
taxlaw-2850	346	25	carefully	carefully	ADV
taxlaw-2850	346	26	considered.49	considered.49	NOUN
taxlaw-2850	346	27	vi	vi	PROPN
taxlaw-2850	346	28	.	.	PROPN
taxlaw-2850	346	29	progressivity	progressivity	NOUN
taxlaw-2850	346	30	and	and	CCONJ
taxlaw-2850	346	31	revenue	revenue	NOUN
taxlaw-2850	346	32	effects	effect	NOUN
taxlaw-2850	346	33	an	an	DET
taxlaw-2850	346	34	essential	essential	ADJ
taxlaw-2850	346	35	problem	problem	NOUN
taxlaw-2850	346	36	with	with	ADP
taxlaw-2850	346	37	the	the	DET
taxlaw-2850	346	38	ryan	ryan	PROPN
taxlaw-2850	346	39	blueprint	blueprint	NOUN
taxlaw-2850	346	40	concerns	concern	VERB
taxlaw-2850	346	41	the	the	DET
taxlaw-2850	346	42	tax	tax	NOUN
taxlaw-2850	346	43	rates	rate	NOUN
taxlaw-2850	346	44	that	that	PRON
taxlaw-2850	346	45	were	be	AUX
taxlaw-2850	346	46	chosen	choose	VERB
taxlaw-2850	346	47	.	.	PUNCT
taxlaw-2850	347	1	these	these	DET
taxlaw-2850	347	2	very	very	ADV
taxlaw-2850	347	3	low	low	ADJ
taxlaw-2850	347	4	tax	tax	NOUN
taxlaw-2850	347	5	rates	rate	NOUN
taxlaw-2850	347	6	make	make	VERB
taxlaw-2850	347	7	the	the	DET
taxlaw-2850	347	8	system	system	NOUN
taxlaw-2850	347	9	likely	likely	ADJ
taxlaw-2850	347	10	to	to	PART
taxlaw-2850	347	11	lose	lose	VERB
taxlaw-2850	347	12	a	a	DET
taxlaw-2850	347	13	large	large	ADJ
taxlaw-2850	347	14	amount	amount	NOUN
taxlaw-2850	347	15	of	of	ADP
taxlaw-2850	347	16	revenue	revenue	NOUN
taxlaw-2850	347	17	in	in	ADP
taxlaw-2850	347	18	a	a	DET
taxlaw-2850	347	19	regressive	regressive	ADJ
taxlaw-2850	347	20	manner	manner	NOUN
taxlaw-2850	347	21	.	.	PUNCT
taxlaw-2850	348	1	indeed	indeed	ADV
taxlaw-2850	348	2	,	,	PUNCT
taxlaw-2850	348	3	the	the	DET
taxlaw-2850	348	4	corporate	corporate	ADJ
taxlaw-2850	348	5	rate	rate	NOUN
taxlaw-2850	348	6	chosen	choose	VERB
taxlaw-2850	348	7	is	be	AUX
taxlaw-2850	348	8	intellectually	intellectually	ADV
taxlaw-2850	348	9	incoherent	incoherent	ADJ
taxlaw-2850	348	10	.	.	PUNCT
taxlaw-2850	349	1	one	one	NUM
taxlaw-2850	349	2	of	of	ADP
taxlaw-2850	349	3	the	the	DET
taxlaw-2850	349	4	purported	purport	VERB
taxlaw-2850	349	5	advantages	advantage	NOUN
taxlaw-2850	349	6	of	of	ADP
taxlaw-2850	349	7	a	a	DET
taxlaw-2850	349	8	destination	destination	NOUN
taxlaw-2850	349	9	-	-	PUNCT
taxlaw-2850	349	10	basis	basis	NOUN
taxlaw-2850	349	11	corporate	corporate	ADJ
taxlaw-2850	349	12	cash	cash	NOUN
taxlaw-2850	349	13	flow	flow	NOUN
taxlaw-2850	349	14	tax	tax	NOUN
taxlaw-2850	349	15	is	be	AUX
taxlaw-2850	349	16	that	that	SCONJ
taxlaw-2850	349	17	it	it	PRON
taxlaw-2850	349	18	is	be	AUX
taxlaw-2850	349	19	supposed	suppose	VERB
taxlaw-2850	349	20	to	to	PART
taxlaw-2850	349	21	curb	curb	VERB
taxlaw-2850	349	22	profit	profit	NOUN
taxlaw-2850	349	23	shifting	shift	VERB
taxlaw-2850	349	24	by	by	ADP
taxlaw-2850	349	25	removing	remove	VERB
taxlaw-2850	349	26	the	the	DET
taxlaw-2850	349	27	incentive	incentive	NOUN
taxlaw-2850	349	28	for	for	ADP
taxlaw-2850	349	29	shifting	shift	VERB
taxlaw-2850	349	30	profits	profit	NOUN
taxlaw-2850	349	31	and	and	CCONJ
taxlaw-2850	349	32	activities	activity	NOUN
taxlaw-2850	349	33	abroad	abroad	ADV
taxlaw-2850	349	34	.	.	PUNCT
taxlaw-2850	350	1	but	but	CCONJ
taxlaw-2850	350	2	,	,	PUNCT
taxlaw-2850	350	3	if	if	SCONJ
taxlaw-2850	350	4	that	that	PRON
taxlaw-2850	350	5	is	be	AUX
taxlaw-2850	350	6	the	the	DET
taxlaw-2850	350	7	case	case	NOUN
taxlaw-2850	350	8	,	,	PUNCT
taxlaw-2850	350	9	why	why	SCONJ
taxlaw-2850	350	10	is	be	AUX
taxlaw-2850	350	11	the	the	DET
taxlaw-2850	350	12	rate	rate	NOUN
taxlaw-2850	350	13	cut	cut	NOUN
taxlaw-2850	350	14	needed	need	VERB
taxlaw-2850	350	15	?	?	PUNCT
taxlaw-2850	351	1	if	if	SCONJ
taxlaw-2850	351	2	tax	tax	NOUN
taxlaw-2850	351	3	burdens	burden	NOUN
taxlaw-2850	351	4	truly	truly	ADV
taxlaw-2850	351	5	depend	depend	VERB
taxlaw-2850	351	6	only	only	ADV
taxlaw-2850	351	7	on	on	ADP
taxlaw-2850	351	8	the	the	DET
taxlaw-2850	351	9	location	location	NOUN
taxlaw-2850	351	10	of	of	ADP
taxlaw-2850	351	11	immobile	immobile	ADJ
taxlaw-2850	351	12	customers	customer	NOUN
taxlaw-2850	351	13	,	,	PUNCT
taxlaw-2850	351	14	why	why	SCONJ
taxlaw-2850	351	15	not	not	PART
taxlaw-2850	351	16	keep	keep	VERB
taxlaw-2850	351	17	the	the	DET
taxlaw-2850	351	18	corporate	corporate	ADJ
taxlaw-2850	351	19	rate	rate	NOUN
taxlaw-2850	351	20	at	at	ADP
taxlaw-2850	351	21	the	the	DET
taxlaw-2850	351	22	same	same	ADJ
taxlaw-2850	351	23	level	level	NOUN
taxlaw-2850	351	24	as	as	ADP
taxlaw-2850	351	25	the	the	DET
taxlaw-2850	351	26	top	top	ADJ
taxlaw-2850	351	27	personal	personal	ADJ
taxlaw-2850	351	28	rate	rate	NOUN
taxlaw-2850	351	29	?	?	PUNCT
taxlaw-2850	352	1	the	the	DET
taxlaw-2850	352	2	usual	usual	ADJ
taxlaw-2850	352	3	argument	argument	NOUN
taxlaw-2850	352	4	for	for	ADP
taxlaw-2850	352	5	the	the	DET
taxlaw-2850	352	6	lower	low	ADJ
taxlaw-2850	352	7	rate	rate	NOUN
taxlaw-2850	352	8	relies	rely	VERB
taxlaw-2850	352	9	on	on	ADP
taxlaw-2850	352	10	the	the	DET
taxlaw-2850	352	11	international	international	ADJ
taxlaw-2850	352	12	mobility	mobility	NOUN
taxlaw-2850	352	13	of	of	ADP
taxlaw-2850	352	14	income	income	NOUN
taxlaw-2850	352	15	and	and	CCONJ
taxlaw-2850	352	16	competitiveness	competitiveness	NOUN
taxlaw-2850	352	17	concerns	concern	NOUN
taxlaw-2850	352	18	.	.	PUNCT
taxlaw-2850	353	1	if	if	SCONJ
taxlaw-2850	353	2	such	such	ADJ
taxlaw-2850	353	3	concerns	concern	NOUN
taxlaw-2850	353	4	are	be	AUX
taxlaw-2850	353	5	moot	moot	ADJ
taxlaw-2850	353	6	,	,	PUNCT
taxlaw-2850	353	7	then	then	ADV
taxlaw-2850	353	8	there	there	PRON
taxlaw-2850	353	9	is	be	VERB
taxlaw-2850	353	10	no	no	DET
taxlaw-2850	353	11	reason	reason	NOUN
taxlaw-2850	353	12	to	to	PART
taxlaw-2850	353	13	tax	tax	VERB
taxlaw-2850	353	14	at	at	ADP
taxlaw-2850	353	15	a	a	DET
taxlaw-2850	353	16	low	low	ADJ
taxlaw-2850	353	17	rate	rate	NOUN
taxlaw-2850	353	18	.	.	PUNCT
taxlaw-2850	354	1	further	far	ADV
taxlaw-2850	354	2	,	,	PUNCT
taxlaw-2850	354	3	the	the	DET
taxlaw-2850	354	4	discrepancy	discrepancy	NOUN
taxlaw-2850	354	5	between	between	ADP
taxlaw-2850	354	6	the	the	DET
taxlaw-2850	354	7	top	top	ADJ
taxlaw-2850	354	8	personal	personal	ADJ
taxlaw-2850	354	9	rate	rate	NOUN
taxlaw-2850	354	10	and	and	CCONJ
taxlaw-2850	354	11	the	the	DET
taxlaw-2850	354	12	business	business	NOUN
taxlaw-2850	354	13	rate	rate	NOUN
taxlaw-2850	354	14	will	will	AUX
taxlaw-2850	354	15	create	create	VERB
taxlaw-2850	354	16	new	new	ADJ
taxlaw-2850	354	17	avoidance	avoidance	NOUN
taxlaw-2850	354	18	opportunities	opportunity	NOUN
taxlaw-2850	354	19	as	as	SCONJ
taxlaw-2850	354	20	wealthy	wealthy	ADJ
taxlaw-2850	354	21	individuals	individual	NOUN
taxlaw-2850	354	22	seek	seek	VERB
taxlaw-2850	354	23	to	to	PART
taxlaw-2850	354	24	earn	earn	VERB
taxlaw-2850	354	25	their	their	PRON
taxlaw-2850	354	26	income	income	NOUN
taxlaw-2850	354	27	in	in	ADP
taxlaw-2850	354	28	tax	tax	NOUN
taxlaw-2850	354	29	-	-	PUNCT
taxlaw-2850	354	30	preferred	prefer	VERB
taxlaw-2850	354	31	ways	way	NOUN
taxlaw-2850	354	32	,	,	PUNCT
taxlaw-2850	354	33	reducing	reduce	VERB
taxlaw-2850	354	34	their	their	PRON
taxlaw-2850	354	35	labor	labor	NOUN
taxlaw-2850	354	36	compensation	compensation	NOUN
taxlaw-2850	354	37	in	in	ADP
taxlaw-2850	354	38	favor	favor	NOUN
taxlaw-2850	354	39	of	of	ADP
taxlaw-2850	354	40	business	business	NOUN
taxlaw-2850	354	41	income	income	NOUN
taxlaw-2850	354	42	.	.	PUNCT
taxlaw-2850	355	1	companies	company	NOUN
taxlaw-2850	355	2	would	would	AUX
taxlaw-2850	355	3	be	be	AUX
taxlaw-2850	355	4	inclined	incline	VERB
taxlaw-2850	355	5	to	to	PART
taxlaw-2850	355	6	tilt	tilt	VERB
taxlaw-2850	355	7	executive	executive	ADJ
taxlaw-2850	355	8	compensation	compensation	NOUN
taxlaw-2850	355	9	toward	toward	ADP
taxlaw-2850	355	10	stock	stock	NOUN
taxlaw-2850	355	11	options	option	NOUN
taxlaw-2850	355	12	and	and	CCONJ
taxlaw-2850	355	13	away	away	ADV
taxlaw-2850	355	14	from	from	ADP
taxlaw-2850	355	15	salary	salary	NOUN
taxlaw-2850	355	16	income	income	NOUN
taxlaw-2850	355	17	,	,	PUNCT
taxlaw-2850	355	18	and	and	CCONJ
taxlaw-2850	355	19	high	high	ADJ
taxlaw-2850	355	20	-	-	PUNCT
taxlaw-2850	355	21	income	income	NOUN
taxlaw-2850	355	22	earners	earner	NOUN
taxlaw-2850	355	23	would	would	AUX
taxlaw-2850	355	24	be	be	AUX
taxlaw-2850	355	25	inclined	incline	VERB
taxlaw-2850	355	26	to	to	PART
taxlaw-2850	355	27	earn	earn	VERB
taxlaw-2850	355	28	income	income	NOUN
taxlaw-2850	355	29	through	through	ADP
taxlaw-2850	355	30	their	their	PRON
taxlaw-2850	355	31	businesses	business	NOUN
taxlaw-2850	355	32	in	in	ADP
taxlaw-2850	355	33	pass	pass	NOUN
taxlaw-2850	355	34	-	-	PUNCT
taxlaw-2850	355	35	through	through	ADP
taxlaw-2850	355	36	form	form	NOUN
taxlaw-2850	355	37	.	.	PUNCT
taxlaw-2850	356	1	the	the	DET
taxlaw-2850	356	2	ryan	ryan	PROPN
taxlaw-2850	356	3	proposal	proposal	NOUN
taxlaw-2850	356	4	exempts	exempt	VERB
taxlaw-2850	356	5	the	the	DET
taxlaw-2850	356	6	normal	normal	ADJ
taxlaw-2850	356	7	return	return	NOUN
taxlaw-2850	356	8	from	from	ADP
taxlaw-2850	356	9	capital	capital	NOUN
taxlaw-2850	356	10	,	,	PUNCT
taxlaw-2850	356	11	giving	give	VERB
taxlaw-2850	356	12	these	these	DET
taxlaw-2850	356	13	returns	return	NOUN
taxlaw-2850	356	14	zero	zero	NUM
taxlaw-2850	356	15	-	-	PUNCT
taxlaw-2850	356	16	tax	tax	NOUN
taxlaw-2850	356	17	treatment	treatment	NOUN
taxlaw-2850	356	18	.	.	PUNCT
taxlaw-2850	357	1	further	far	ADV
taxlaw-2850	357	2	,	,	PUNCT
taxlaw-2850	357	3	excess	excess	ADJ
taxlaw-2850	357	4	returns	return	NOUN
taxlaw-2850	357	5	(	(	PUNCT
taxlaw-2850	357	6	profits	profit	NOUN
taxlaw-2850	357	7	above	above	ADP
taxlaw-2850	357	8	the	the	DET
taxlaw-2850	357	9	normal	normal	ADJ
taxlaw-2850	357	10	level	level	NOUN
taxlaw-2850	357	11	)	)	PUNCT
taxlaw-2850	357	12	are	be	AUX
taxlaw-2850	357	13	taxed	tax	VERB
taxlaw-2850	357	14	through	through	ADP
taxlaw-2850	357	15	the	the	DET
taxlaw-2850	357	16	business	business	NOUN
taxlaw-2850	357	17	tax	tax	NOUN
taxlaw-2850	357	18	system	system	NOUN
taxlaw-2850	357	19	,	,	PUNCT
taxlaw-2850	357	20	but	but	CCONJ
taxlaw-2850	357	21	at	at	ADP
taxlaw-2850	357	22	rates	rate	NOUN
taxlaw-2850	357	23	far	far	ADV
taxlaw-2850	357	24	lower	low	ADJ
taxlaw-2850	357	25	than	than	ADP
taxlaw-2850	357	26	the	the	DET
taxlaw-2850	357	27	top	top	ADJ
taxlaw-2850	357	28	personal	personal	ADJ
taxlaw-2850	357	29	income	income	NOUN
taxlaw-2850	357	30	tax	tax	NOUN
taxlaw-2850	357	31	rate	rate	NOUN
taxlaw-2850	357	32	.	.	PUNCT
taxlaw-2850	358	1	the	the	DET
taxlaw-2850	358	2	theoretical	theoretical	ADJ
taxlaw-2850	358	3	rationale	rationale	NOUN
taxlaw-2850	358	4	for	for	ADP
taxlaw-2850	358	5	justifying	justify	VERB
taxlaw-2850	358	6	such	such	DET
taxlaw-2850	358	7	a	a	DET
taxlaw-2850	358	8	favorable	favorable	ADJ
taxlaw-2850	358	9	tax	tax	NOUN
taxlaw-2850	358	10	treatment	treatment	NOUN
taxlaw-2850	358	11	for	for	ADP
taxlaw-2850	358	12	rents	rent	NOUN
taxlaw-2850	358	13	(	(	PUNCT
taxlaw-2850	358	14	excess	excess	ADJ
taxlaw-2850	358	15	profits	profit	NOUN
taxlaw-2850	358	16	)	)	PUNCT
taxlaw-2850	358	17	is	be	AUX
taxlaw-2850	358	18	simply	simply	ADV
taxlaw-2850	358	19	absent	absent	ADJ
taxlaw-2850	358	20	.	.	PUNCT
taxlaw-2850	359	1	from	from	ADP
taxlaw-2850	359	2	an	an	DET
taxlaw-2850	359	3	efficiency	efficiency	NOUN
taxlaw-2850	359	4	or	or	CCONJ
taxlaw-2850	359	5	an	an	DET
taxlaw-2850	359	6	equity	equity	NOUN
taxlaw-2850	359	7	perspective	perspective	NOUN
taxlaw-2850	359	8	,	,	PUNCT
taxlaw-2850	359	9	taxing	tax	VERB
taxlaw-2850	359	10	rents	rent	NOUN
taxlaw-2850	359	11	at	at	ADP
taxlaw-2850	359	12	a	a	DET
taxlaw-2850	359	13	higher	high	ADJ
taxlaw-2850	359	14	rate	rate	NOUN
taxlaw-2850	359	15	makes	make	VERB
taxlaw-2850	359	16	sense	sense	NOUN
taxlaw-2850	359	17	.	.	PUNCT
taxlaw-2850	360	1	recent	recent	ADJ
taxlaw-2850	360	2	evidence	evidence	NOUN
taxlaw-2850	360	3	from	from	ADP
taxlaw-2850	360	4	treasury	treasury	PROPN
taxlaw-2850	360	5	suggests	suggest	VERB
taxlaw-2850	360	6	that	that	SCONJ
taxlaw-2850	360	7	now	now	ADV
taxlaw-2850	360	8	about	about	ADV
taxlaw-2850	360	9	75	75	NUM
taxlaw-2850	360	10	%	%	NOUN
taxlaw-2850	360	11	of	of	ADP
taxlaw-2850	360	12	the	the	DET
taxlaw-2850	360	13	corporate	corporate	ADJ
taxlaw-2850	360	14	tax	tax	NOUN
taxlaw-2850	360	15	base	base	NOUN
taxlaw-2850	360	16	is	be	AUX
taxlaw-2850	360	17	rents	rent	NOUN
taxlaw-2850	360	18	/	/	SYM
taxlaw-2850	360	19	extra	extra	ADJ
taxlaw-2850	360	20	-	-	ADJ
taxlaw-2850	360	21	normal	normal	ADJ
taxlaw-2850	360	22	profits	profit	NOUN
taxlaw-2850	360	23	;	;	PUNCT
taxlaw-2850	360	24	this	this	DET
taxlaw-2850	360	25	fraction	fraction	NOUN
taxlaw-2850	360	26	has	have	AUX
taxlaw-2850	360	27	been	be	AUX
taxlaw-2850	360	28	steadily	steadily	ADV
taxlaw-2850	360	29	increasing.50	increasing.50	VERB
taxlaw-2850	360	30	if	if	SCONJ
taxlaw-2850	360	31	destination	destination	NOUN
taxlaw-2850	360	32	-	-	PUNCT
taxlaw-2850	360	33	based	base	VERB
taxlaw-2850	360	34	taxes	taxis	NOUN
taxlaw-2850	360	35	are	be	AUX
taxlaw-2850	360	36	meant	mean	VERB
taxlaw-2850	360	37	to	to	PART
taxlaw-2850	360	38	fall	fall	VERB
taxlaw-2850	360	39	solely	solely	ADV
taxlaw-2850	360	40	on	on	ADP
taxlaw-2850	360	41	rent	rent	NOUN
taxlaw-2850	360	42	,	,	PUNCT
taxlaw-2850	360	43	this	this	PRON
taxlaw-2850	360	44	implies	imply	VERB
taxlaw-2850	360	45	a	a	DET
taxlaw-2850	360	46	higher	high	ADJ
taxlaw-2850	360	47	ideal	ideal	ADJ
taxlaw-2850	360	48	optimal	optimal	ADJ
taxlaw-2850	360	49	tax	tax	NOUN
taxlaw-2850	360	50	rate	rate	NOUN
taxlaw-2850	360	51	,	,	PUNCT
taxlaw-2850	360	52	since	since	SCONJ
taxlaw-2850	360	53	taxing	tax	VERB
taxlaw-2850	360	54	49	49	NUM
taxlaw-2850	360	55	absent	absent	ADJ
taxlaw-2850	360	56	relief	relief	NOUN
taxlaw-2850	360	57	,	,	PUNCT
taxlaw-2850	360	58	consumption	consumption	NOUN
taxlaw-2850	360	59	taxes	taxis	NOUN
taxlaw-2850	360	60	generate	generate	VERB
taxlaw-2850	360	61	a	a	DET
taxlaw-2850	360	62	tax	tax	NOUN
taxlaw-2850	360	63	on	on	ADP
taxlaw-2850	360	64	the	the	DET
taxlaw-2850	360	65	initial	initial	ADJ
taxlaw-2850	360	66	capital	capital	NOUN
taxlaw-2850	360	67	stock	stock	NOUN
taxlaw-2850	360	68	;	;	PUNCT
taxlaw-2850	360	69	while	while	SCONJ
taxlaw-2850	360	70	this	this	PRON
taxlaw-2850	360	71	is	be	AUX
taxlaw-2850	360	72	an	an	DET
taxlaw-2850	360	73	efficient	efficient	ADJ
taxlaw-2850	360	74	tax	tax	NOUN
taxlaw-2850	360	75	(	(	PUNCT
taxlaw-2850	360	76	since	since	SCONJ
taxlaw-2850	360	77	it	it	PRON
taxlaw-2850	360	78	is	be	AUX
taxlaw-2850	360	79	an	an	DET
taxlaw-2850	360	80	unexpected	unexpected	ADJ
taxlaw-2850	360	81	lump	lump	NOUN
taxlaw-2850	360	82	sum	sum	NOUN
taxlaw-2850	360	83	tax	tax	NOUN
taxlaw-2850	360	84	on	on	ADP
taxlaw-2850	360	85	the	the	DET
taxlaw-2850	360	86	capital	capital	NOUN
taxlaw-2850	360	87	stock	stock	NOUN
taxlaw-2850	360	88	)	)	PUNCT
taxlaw-2850	360	89	,	,	PUNCT
taxlaw-2850	360	90	it	it	PRON
taxlaw-2850	360	91	is	be	AUX
taxlaw-2850	360	92	arbitrary	arbitrary	ADJ
taxlaw-2850	360	93	.	.	PUNCT
taxlaw-2850	361	1	however	however	ADV
taxlaw-2850	361	2	,	,	PUNCT
taxlaw-2850	361	3	attempts	attempt	VERB
taxlaw-2850	361	4	to	to	PART
taxlaw-2850	361	5	provide	provide	VERB
taxlaw-2850	361	6	relief	relief	NOUN
taxlaw-2850	361	7	would	would	AUX
taxlaw-2850	361	8	be	be	AUX
taxlaw-2850	361	9	expensive	expensive	ADJ
taxlaw-2850	361	10	and	and	CCONJ
taxlaw-2850	361	11	would	would	AUX
taxlaw-2850	361	12	reduce	reduce	VERB
taxlaw-2850	361	13	the	the	DET
taxlaw-2850	361	14	progressivity	progressivity	NOUN
taxlaw-2850	361	15	of	of	ADP
taxlaw-2850	361	16	the	the	DET
taxlaw-2850	361	17	tax	tax	NOUN
taxlaw-2850	361	18	system	system	NOUN
taxlaw-2850	361	19	,	,	PUNCT
taxlaw-2850	361	20	since	since	SCONJ
taxlaw-2850	361	21	the	the	DET
taxlaw-2850	361	22	capital	capital	NOUN
taxlaw-2850	361	23	stock	stock	NOUN
taxlaw-2850	361	24	is	be	AUX
taxlaw-2850	361	25	concentrated	concentrate	VERB
taxlaw-2850	361	26	in	in	ADP
taxlaw-2850	361	27	the	the	DET
taxlaw-2850	361	28	upper	upper	ADJ
taxlaw-2850	361	29	part	part	NOUN
taxlaw-2850	361	30	of	of	ADP
taxlaw-2850	361	31	the	the	DET
taxlaw-2850	361	32	income	income	NOUN
taxlaw-2850	361	33	distribution	distribution	NOUN
taxlaw-2850	361	34	.	.	PUNCT
taxlaw-2850	362	1	see	see	VERB
taxlaw-2850	362	2	weisbach	weisbach	NOUN
taxlaw-2850	362	3	,	,	PUNCT
taxlaw-2850	362	4	supra	supra	PROPN
taxlaw-2850	362	5	note	note	NOUN
taxlaw-2850	362	6	48	48	NUM
taxlaw-2850	362	7	.	.	PUNCT
taxlaw-2850	363	1	50	50	NUM
taxlaw-2850	363	2	see	see	VERB
taxlaw-2850	363	3	laura	laura	PROPN
taxlaw-2850	363	4	power	power	PROPN
taxlaw-2850	363	5	&	&	CCONJ
taxlaw-2850	363	6	austin	austin	PROPN
taxlaw-2850	363	7	frerick	frerick	PROPN
taxlaw-2850	363	8	,	,	PUNCT
taxlaw-2850	363	9	have	have	VERB
taxlaw-2850	363	10	excess	excess	ADJ
taxlaw-2850	363	11	returns	return	NOUN
taxlaw-2850	363	12	to	to	ADP
taxlaw-2850	363	13	corporations	corporation	NOUN
taxlaw-2850	363	14	been	be	AUX
taxlaw-2850	363	15	increasing	increase	VERB
taxlaw-2850	363	16	over	over	ADP
taxlaw-2850	363	17	time	time	NOUN
taxlaw-2850	363	18	?	?	PUNCT
taxlaw-2850	363	19	,	,	PUNCT
taxlaw-2850	363	20	69	69	NUM
taxlaw-2850	363	21	nat’l	nat’l	NOUN
taxlaw-2850	363	22	tax	tax	NOUN
taxlaw-2850	363	23	j.	j.	PROPN
taxlaw-2850	363	24	831	831	NUM
taxlaw-2850	363	25	,	,	PUNCT
taxlaw-2850	363	26	831	831	NUM
taxlaw-2850	363	27	-	-	SYM
taxlaw-2850	363	28	46	46	NUM
taxlaw-2850	363	29	(	(	PUNCT
taxlaw-2850	363	30	2016	2016	NUM
taxlaw-2850	363	31	)	)	PUNCT
taxlaw-2850	363	32	.	.	PUNCT
taxlaw-2850	364	1	252	252	NUM
taxlaw-2850	364	2	columbia	columbia	PROPN
taxlaw-2850	364	3	journal	journal	NOUN
taxlaw-2850	364	4	of	of	ADP
taxlaw-2850	364	5	tax	tax	NOUN
taxlaw-2850	364	6	law	law	NOUN
taxlaw-2850	364	7	[	[	X
taxlaw-2850	364	8	vol.8:229	vol.8:229	NOUN
taxlaw-2850	364	9	rents	rent	NOUN
taxlaw-2850	364	10	is	be	AUX
taxlaw-2850	364	11	far	far	ADV
taxlaw-2850	364	12	more	more	ADV
taxlaw-2850	364	13	efficient	efficient	ADJ
taxlaw-2850	364	14	than	than	ADP
taxlaw-2850	364	15	taxing	tax	VERB
taxlaw-2850	364	16	labor	labor	NOUN
taxlaw-2850	364	17	or	or	CCONJ
taxlaw-2850	364	18	capital.51	capital.51	NOUN
taxlaw-2850	364	19	further	far	ADV
taxlaw-2850	364	20	,	,	PUNCT
taxlaw-2850	364	21	the	the	DET
taxlaw-2850	364	22	regressive	regressive	ADJ
taxlaw-2850	364	23	nature	nature	NOUN
taxlaw-2850	364	24	of	of	ADP
taxlaw-2850	364	25	these	these	DET
taxlaw-2850	364	26	tax	tax	NOUN
taxlaw-2850	364	27	changes	change	NOUN
taxlaw-2850	364	28	is	be	AUX
taxlaw-2850	364	29	unjustifiable	unjustifiable	ADJ
taxlaw-2850	364	30	given	give	VERB
taxlaw-2850	364	31	the	the	DET
taxlaw-2850	364	32	increases	increase	NOUN
taxlaw-2850	364	33	in	in	ADP
taxlaw-2850	364	34	economic	economic	ADJ
taxlaw-2850	364	35	inequality	inequality	NOUN
taxlaw-2850	364	36	over	over	ADP
taxlaw-2850	364	37	the	the	DET
taxlaw-2850	364	38	previous	previous	ADJ
taxlaw-2850	364	39	decades	decade	NOUN
taxlaw-2850	364	40	and	and	CCONJ
taxlaw-2850	364	41	the	the	DET
taxlaw-2850	364	42	large	large	ADJ
taxlaw-2850	364	43	surge	surge	NOUN
taxlaw-2850	364	44	in	in	ADP
taxlaw-2850	364	45	the	the	DET
taxlaw-2850	364	46	share	share	NOUN
taxlaw-2850	364	47	of	of	ADP
taxlaw-2850	364	48	income	income	NOUN
taxlaw-2850	364	49	earned	earn	VERB
taxlaw-2850	364	50	by	by	ADP
taxlaw-2850	364	51	the	the	DET
taxlaw-2850	364	52	top	top	ADJ
taxlaw-2850	364	53	1	1	NUM
taxlaw-2850	364	54	%	%	NOUN
taxlaw-2850	364	55	of	of	ADP
taxlaw-2850	364	56	the	the	DET
taxlaw-2850	364	57	income	income	NOUN
taxlaw-2850	364	58	distribution	distribution	NOUN
taxlaw-2850	364	59	.	.	PUNCT
taxlaw-2850	365	1	capital	capital	NOUN
taxlaw-2850	365	2	income	income	NOUN
taxlaw-2850	365	3	,	,	PUNCT
taxlaw-2850	365	4	and	and	CCONJ
taxlaw-2850	365	5	rents	rent	NOUN
taxlaw-2850	365	6	,	,	PUNCT
taxlaw-2850	365	7	are	be	AUX
taxlaw-2850	365	8	far	far	ADV
taxlaw-2850	365	9	more	more	ADV
taxlaw-2850	365	10	concentrated	concentrated	ADJ
taxlaw-2850	365	11	than	than	ADP
taxlaw-2850	365	12	labor	labor	NOUN
taxlaw-2850	365	13	income.52	income.52	ADJ
taxlaw-2850	365	14	cutting	cut	VERB
taxlaw-2850	365	15	taxes	taxis	NOUN
taxlaw-2850	365	16	on	on	ADP
taxlaw-2850	365	17	capital	capital	NOUN
taxlaw-2850	365	18	and	and	CCONJ
taxlaw-2850	365	19	rents	rent	NOUN
taxlaw-2850	365	20	so	so	ADV
taxlaw-2850	365	21	dramatically	dramatically	ADV
taxlaw-2850	365	22	risks	risk	VERB
taxlaw-2850	365	23	further	far	ADV
taxlaw-2850	365	24	exacerbating	exacerbate	VERB
taxlaw-2850	365	25	recent	recent	ADJ
taxlaw-2850	365	26	increases	increase	NOUN
taxlaw-2850	365	27	in	in	ADP
taxlaw-2850	365	28	income	income	NOUN
taxlaw-2850	365	29	inequality	inequality	NOUN
taxlaw-2850	365	30	.	.	PUNCT
taxlaw-2850	366	1	the	the	DET
taxlaw-2850	366	2	tax	tax	NOUN
taxlaw-2850	366	3	policy	policy	NOUN
taxlaw-2850	366	4	center	center	NOUN
taxlaw-2850	366	5	calculates	calculate	VERB
taxlaw-2850	366	6	the	the	DET
taxlaw-2850	366	7	distributional	distributional	ADJ
taxlaw-2850	366	8	effect	effect	NOUN
taxlaw-2850	366	9	of	of	ADP
taxlaw-2850	366	10	the	the	DET
taxlaw-2850	366	11	ryan	ryan	PROPN
taxlaw-2850	366	12	plan	plan	PROPN
taxlaw-2850	366	13	,	,	PUNCT
taxlaw-2850	366	14	which	which	PRON
taxlaw-2850	366	15	benefits	benefit	VERB
taxlaw-2850	366	16	the	the	DET
taxlaw-2850	366	17	wealthy	wealthy	ADJ
taxlaw-2850	366	18	disproportionately	disproportionately	ADV
taxlaw-2850	366	19	.	.	PUNCT
taxlaw-2850	367	1	the	the	DET
taxlaw-2850	367	2	average	average	ADJ
taxlaw-2850	367	3	federal	federal	ADJ
taxlaw-2850	367	4	tax	tax	NOUN
taxlaw-2850	367	5	rate	rate	NOUN
taxlaw-2850	367	6	falls	fall	VERB
taxlaw-2850	367	7	by	by	ADP
taxlaw-2850	367	8	about	about	ADV
taxlaw-2850	367	9	0.4	0.4	NUM
taxlaw-2850	367	10	percentage	percentage	NOUN
taxlaw-2850	367	11	points	point	NOUN
taxlaw-2850	367	12	for	for	ADP
taxlaw-2850	367	13	the	the	DET
taxlaw-2850	367	14	bottom	bottom	ADJ
taxlaw-2850	367	15	80	80	NUM
taxlaw-2850	367	16	%	%	NOUN
taxlaw-2850	367	17	of	of	ADP
taxlaw-2850	367	18	the	the	DET
taxlaw-2850	367	19	population	population	NOUN
taxlaw-2850	367	20	,	,	PUNCT
taxlaw-2850	367	21	but	but	CCONJ
taxlaw-2850	367	22	it	it	PRON
taxlaw-2850	367	23	falls	fall	VERB
taxlaw-2850	367	24	by	by	ADP
taxlaw-2850	367	25	3.4	3.4	NUM
taxlaw-2850	367	26	percentage	percentage	NOUN
taxlaw-2850	367	27	points	point	NOUN
taxlaw-2850	367	28	for	for	ADP
taxlaw-2850	367	29	the	the	DET
taxlaw-2850	367	30	top	top	ADJ
taxlaw-2850	367	31	quintile	quintile	NOUN
taxlaw-2850	367	32	,	,	PUNCT
taxlaw-2850	367	33	and	and	CCONJ
taxlaw-2850	367	34	by	by	ADP
taxlaw-2850	367	35	9	9	NUM
taxlaw-2850	367	36	percentage	percentage	NOUN
taxlaw-2850	367	37	points	point	NOUN
taxlaw-2850	367	38	for	for	ADP
taxlaw-2850	367	39	the	the	DET
taxlaw-2850	367	40	top	top	ADJ
taxlaw-2850	367	41	1	1	NUM
taxlaw-2850	367	42	%	%	NOUN
taxlaw-2850	367	43	.	.	PUNCT
taxlaw-2850	368	1	the	the	DET
taxlaw-2850	368	2	top	top	ADJ
taxlaw-2850	368	3	1	1	NUM
taxlaw-2850	368	4	%	%	NOUN
taxlaw-2850	368	5	receive	receive	VERB
taxlaw-2850	368	6	a	a	DET
taxlaw-2850	368	7	tax	tax	NOUN
taxlaw-2850	368	8	cut	cut	NOUN
taxlaw-2850	368	9	that	that	PRON
taxlaw-2850	368	10	averages	average	VERB
taxlaw-2850	368	11	$	$	SYM
taxlaw-2850	368	12	213,000	213,000	NUM
taxlaw-2850	368	13	.	.	PUNCT
taxlaw-2850	369	1	the	the	DET
taxlaw-2850	369	2	tax	tax	NOUN
taxlaw-2850	369	3	cut	cut	NOUN
taxlaw-2850	369	4	of	of	ADP
taxlaw-2850	369	5	the	the	DET
taxlaw-2850	369	6	bottom	bottom	NOUN
taxlaw-2850	369	7	51	51	NUM
taxlaw-2850	369	8	also	also	ADV
taxlaw-2850	369	9	note	note	VERB
taxlaw-2850	369	10	that	that	SCONJ
taxlaw-2850	369	11	double	double	ADJ
taxlaw-2850	369	12	-	-	PUNCT
taxlaw-2850	369	13	taxation	taxation	NOUN
taxlaw-2850	369	14	arguments	argument	NOUN
taxlaw-2850	369	15	are	be	AUX
taxlaw-2850	369	16	vastly	vastly	ADV
taxlaw-2850	369	17	overstated	overstate	VERB
taxlaw-2850	369	18	since	since	SCONJ
taxlaw-2850	369	19	about	about	ADV
taxlaw-2850	369	20	three	three	NUM
taxlaw-2850	369	21	-	-	PUNCT
taxlaw-2850	369	22	quarters	quarter	NOUN
taxlaw-2850	369	23	of	of	ADP
taxlaw-2850	369	24	u.s	u.s	PROPN
taxlaw-2850	369	25	.	.	PROPN
taxlaw-2850	369	26	corporate	corporate	ADJ
taxlaw-2850	369	27	equity	equity	NOUN
taxlaw-2850	369	28	income	income	NOUN
taxlaw-2850	369	29	is	be	AUX
taxlaw-2850	369	30	not	not	PART
taxlaw-2850	369	31	taxed	tax	VERB
taxlaw-2850	369	32	at	at	ADP
taxlaw-2850	369	33	the	the	DET
taxlaw-2850	369	34	individual	individual	ADJ
taxlaw-2850	369	35	level	level	NOUN
taxlaw-2850	369	36	.	.	PUNCT
taxlaw-2850	370	1	see	see	VERB
taxlaw-2850	370	2	steven	steven	PROPN
taxlaw-2850	370	3	m.	m.	PROPN
taxlaw-2850	370	4	rosenthal	rosenthal	PROPN
taxlaw-2850	370	5	&	&	CCONJ
taxlaw-2850	370	6	lydia	lydia	PROPN
taxlaw-2850	370	7	s.	s.	PROPN
taxlaw-2850	370	8	austin	austin	PROPN
taxlaw-2850	370	9	,	,	PUNCT
taxlaw-2850	370	10	the	the	DET
taxlaw-2850	370	11	dwindling	dwindle	VERB
taxlaw-2850	370	12	taxable	taxable	ADJ
taxlaw-2850	370	13	share	share	NOUN
taxlaw-2850	370	14	of	of	ADP
taxlaw-2850	370	15	u.s	u.s	PROPN
taxlaw-2850	370	16	.	.	PROPN
taxlaw-2850	370	17	corporate	corporate	ADJ
taxlaw-2850	370	18	stock	stock	NOUN
taxlaw-2850	370	19	,	,	PUNCT
taxlaw-2850	370	20	151	151	NUM
taxlaw-2850	370	21	tax	tax	NOUN
taxlaw-2850	370	22	notes	note	NOUN
taxlaw-2850	370	23	923	923	NUM
taxlaw-2850	370	24	,	,	PUNCT
taxlaw-2850	370	25	923	923	NUM
taxlaw-2850	370	26	-	-	SYM
taxlaw-2850	370	27	34	34	NUM
taxlaw-2850	370	28	(	(	PUNCT
taxlaw-2850	370	29	2016	2016	NUM
taxlaw-2850	370	30	)	)	PUNCT
taxlaw-2850	370	31	;	;	PUNCT
taxlaw-2850	370	32	leonard	leonard	PROPN
taxlaw-2850	370	33	burman	burman	PROPN
taxlaw-2850	370	34	&	&	CCONJ
taxlaw-2850	370	35	kimberly	kimberly	PROPN
taxlaw-2850	370	36	clausing	clausing	PROPN
taxlaw-2850	370	37	,	,	PUNCT
taxlaw-2850	370	38	is	be	AUX
taxlaw-2850	370	39	u.s	u.s	PROPN
taxlaw-2850	370	40	.	.	PROPN
taxlaw-2850	370	41	corporate	corporate	ADJ
taxlaw-2850	370	42	income	income	NOUN
taxlaw-2850	370	43	double	double	ADV
taxlaw-2850	370	44	-	-	PUNCT
taxlaw-2850	370	45	taxed	tax	VERB
taxlaw-2850	370	46	?	?	PUNCT
taxlaw-2850	371	1	70	70	NUM
taxlaw-2850	371	2	nat’l	nat’l	NOUN
taxlaw-2850	371	3	tax	tax	NOUN
taxlaw-2850	371	4	j.	j.	PROPN
taxlaw-2850	371	5	(	(	PUNCT
taxlaw-2850	371	6	forthcoming	forthcoming	ADJ
taxlaw-2850	371	7	,	,	PUNCT
taxlaw-2850	371	8	sept	sept	PROPN
taxlaw-2850	371	9	.	.	PROPN
taxlaw-2850	371	10	2017	2017	NUM
taxlaw-2850	371	11	)	)	PUNCT
taxlaw-2850	371	12	(	(	PUNCT
taxlaw-2850	371	13	on	on	ADP
taxlaw-2850	371	14	file	file	NOUN
taxlaw-2850	371	15	with	with	ADP
taxlaw-2850	371	16	authors	author	NOUN
taxlaw-2850	371	17	)	)	PUNCT
taxlaw-2850	371	18	.	.	PUNCT
taxlaw-2850	372	1	52	52	NUM
taxlaw-2850	372	2	the	the	DET
taxlaw-2850	372	3	u.s	u.s	PROPN
taxlaw-2850	372	4	.	.	PROPN
taxlaw-2850	372	5	treasury	treasury	PROPN
taxlaw-2850	372	6	reports	report	VERB
taxlaw-2850	372	7	that	that	SCONJ
taxlaw-2850	372	8	the	the	DET
taxlaw-2850	372	9	top	top	ADJ
taxlaw-2850	372	10	5	5	NUM
taxlaw-2850	372	11	%	%	NOUN
taxlaw-2850	372	12	of	of	ADP
taxlaw-2850	372	13	tax	tax	NOUN
taxlaw-2850	372	14	units	unit	NOUN
taxlaw-2850	372	15	report	report	VERB
taxlaw-2850	372	16	24	24	NUM
taxlaw-2850	372	17	%	%	NOUN
taxlaw-2850	372	18	of	of	ADP
taxlaw-2850	372	19	income	income	NOUN
taxlaw-2850	372	20	in	in	ADP
taxlaw-2850	372	21	1986	1986	NUM
taxlaw-2850	372	22	(	(	PUNCT
taxlaw-2850	372	23	the	the	DET
taxlaw-2850	372	24	earliest	early	ADJ
taxlaw-2850	372	25	year	year	NOUN
taxlaw-2850	372	26	available	available	ADJ
taxlaw-2850	372	27	)	)	PUNCT
taxlaw-2850	372	28	,	,	PUNCT
taxlaw-2850	372	29	increasing	increase	VERB
taxlaw-2850	372	30	to	to	ADP
taxlaw-2850	372	31	37	37	NUM
taxlaw-2850	372	32	%	%	NOUN
taxlaw-2850	372	33	in	in	ADP
taxlaw-2850	372	34	2012	2012	NUM
taxlaw-2850	372	35	.	.	PUNCT
taxlaw-2850	373	1	see	see	VERB
taxlaw-2850	373	2	internal	internal	ADJ
taxlaw-2850	373	3	revenue	revenue	NOUN
taxlaw-2850	373	4	serv	serv	X
taxlaw-2850	373	5	.	.	PUNCT
taxlaw-2850	373	6	,	,	PUNCT
taxlaw-2850	373	7	soi	soi	ADJ
taxlaw-2850	373	8	tax	tax	NOUN
taxlaw-2850	373	9	stats	stat	NOUN
taxlaw-2850	373	10	–	–	PUNCT
taxlaw-2850	373	11	individual	individual	ADJ
taxlaw-2850	373	12	statistical	statistical	ADJ
taxlaw-2850	373	13	tables	table	NOUN
taxlaw-2850	373	14	by	by	ADP
taxlaw-2850	373	15	tax	tax	NOUN
taxlaw-2850	373	16	rate	rate	NOUN
taxlaw-2850	373	17	and	and	CCONJ
taxlaw-2850	373	18	income	income	NOUN
taxlaw-2850	373	19	percentile	percentile	ADJ
taxlaw-2850	373	20	(	(	PUNCT
taxlaw-2850	373	21	aug	aug	PROPN
taxlaw-2850	373	22	.	.	PROPN
taxlaw-2850	373	23	31	31	NUM
taxlaw-2850	373	24	,	,	PUNCT
taxlaw-2850	373	25	2016	2016	NUM
taxlaw-2850	373	26	)	)	PUNCT
taxlaw-2850	373	27	,	,	PUNCT
taxlaw-2850	373	28	http://www.irs.gov/uac/soi-tax-statsindividual-statistical-tables-by-tax-rate-and-income-percentile	http://www.irs.gov/uac/soi-tax-statsindividual-statistical-tables-by-tax-rate-and-income-percentile	PROPN
taxlaw-2850	374	1	[	[	X
taxlaw-2850	374	2	perma.cc/g99fw2e4	perma.cc/g99fw2e4	NOUN
taxlaw-2850	374	3	]	]	X
taxlaw-2850	374	4	.	.	PUNCT
taxlaw-2850	375	1	indeed	indeed	ADV
taxlaw-2850	375	2	,	,	PUNCT
taxlaw-2850	375	3	capital	capital	NOUN
taxlaw-2850	375	4	income	income	NOUN
taxlaw-2850	375	5	is	be	AUX
taxlaw-2850	375	6	much	much	ADV
taxlaw-2850	375	7	more	more	ADV
taxlaw-2850	375	8	concentrated	concentrate	VERB
taxlaw-2850	375	9	that	that	SCONJ
taxlaw-2850	375	10	labor	labor	NOUN
taxlaw-2850	375	11	income	income	NOUN
taxlaw-2850	375	12	.	.	PUNCT
taxlaw-2850	376	1	data	datum	NOUN
taxlaw-2850	376	2	from	from	ADP
taxlaw-2850	376	3	the	the	DET
taxlaw-2850	376	4	tax	tax	NOUN
taxlaw-2850	376	5	policy	policy	NOUN
taxlaw-2850	376	6	center	center	NOUN
taxlaw-2850	376	7	for	for	ADP
taxlaw-2850	376	8	2012	2012	NUM
taxlaw-2850	376	9	indicate	indicate	VERB
taxlaw-2850	376	10	that	that	SCONJ
taxlaw-2850	376	11	the	the	DET
taxlaw-2850	376	12	top	top	ADJ
taxlaw-2850	376	13	5	5	NUM
taxlaw-2850	376	14	%	%	NOUN
taxlaw-2850	376	15	of	of	ADP
taxlaw-2850	376	16	tax	tax	NOUN
taxlaw-2850	376	17	units	unit	NOUN
taxlaw-2850	376	18	report	report	VERB
taxlaw-2850	376	19	68	68	NUM
taxlaw-2850	376	20	%	%	NOUN
taxlaw-2850	376	21	of	of	ADP
taxlaw-2850	376	22	dividend	dividend	NOUN
taxlaw-2850	376	23	income	income	NOUN
taxlaw-2850	376	24	and	and	CCONJ
taxlaw-2850	376	25	87	87	NUM
taxlaw-2850	376	26	%	%	NOUN
taxlaw-2850	376	27	of	of	ADP
taxlaw-2850	376	28	long	long	ADJ
taxlaw-2850	376	29	-	-	PUNCT
taxlaw-2850	376	30	term	term	NOUN
taxlaw-2850	376	31	capital	capital	NOUN
taxlaw-2850	376	32	gains	gain	NOUN
taxlaw-2850	376	33	income	income	NOUN
taxlaw-2850	376	34	.	.	PUNCT
taxlaw-2850	377	1	t090492	t090492	NOUN
taxlaw-2850	377	2	distribution	distribution	NOUN
taxlaw-2850	377	3	of	of	ADP
taxlaw-2850	377	4	long	long	ADJ
taxlaw-2850	377	5	-	-	PUNCT
taxlaw-2850	377	6	term	term	NOUN
taxlaw-2850	377	7	capital	capital	NOUN
taxlaw-2850	377	8	gains	gain	NOUN
taxlaw-2850	377	9	and	and	CCONJ
taxlaw-2850	377	10	qualified	qualified	ADJ
taxlaw-2850	377	11	dividends	dividend	NOUN
taxlaw-2850	377	12	by	by	ADP
taxlaw-2850	377	13	cash	cash	NOUN
taxlaw-2850	377	14	income	income	NOUN
taxlaw-2850	377	15	percentile	percentile	ADJ
taxlaw-2850	377	16	,	,	PUNCT
taxlaw-2850	377	17	2012	2012	NUM
taxlaw-2850	377	18	,	,	PUNCT
taxlaw-2850	377	19	tax	tax	NOUN
taxlaw-2850	377	20	policy	policy	NOUN
taxlaw-2850	377	21	ctr	ctr	PROPN
taxlaw-2850	377	22	.	.	PUNCT
taxlaw-2850	378	1	(	(	PUNCT
taxlaw-2850	378	2	dec	dec	PROPN
taxlaw-2850	378	3	.	.	PROPN
taxlaw-2850	378	4	10	10	NUM
taxlaw-2850	378	5	,	,	PUNCT
taxlaw-2850	378	6	2009	2009	NUM
taxlaw-2850	378	7	)	)	PUNCT
taxlaw-2850	378	8	,	,	PUNCT
taxlaw-2850	378	9	http://www.taxpolicycenter.org/model-estimates/distribution-capital-gains-andqualified-dividends/distribution-long-term-capital-2	http://www.taxpolicycenter.org/model-estimates/distribution-capital-gains-andqualified-dividends/distribution-long-term-capital-2	VERB
taxlaw-2850	378	10	[	[	X
taxlaw-2850	378	11	perma.cc/y4d8-fvsg	perma.cc/y4d8-fvsg	NOUN
taxlaw-2850	378	12	]	]	PUNCT
taxlaw-2850	378	13	.	.	PUNCT
taxlaw-2850	379	1	the	the	DET
taxlaw-2850	379	2	u.s	u.s	PROPN
taxlaw-2850	379	3	.	.	PROPN
taxlaw-2850	379	4	treasury	treasury	PROPN
taxlaw-2850	379	5	also	also	ADV
taxlaw-2850	379	6	reports	report	VERB
taxlaw-2850	379	7	data	datum	NOUN
taxlaw-2850	379	8	on	on	ADP
taxlaw-2850	379	9	the	the	DET
taxlaw-2850	379	10	top	top	ADJ
taxlaw-2850	379	11	400	400	NUM
taxlaw-2850	379	12	taxpayers	taxpayer	NOUN
taxlaw-2850	379	13	.	.	PUNCT
taxlaw-2850	380	1	this	this	DET
taxlaw-2850	380	2	particularly	particularly	ADV
taxlaw-2850	380	3	small	small	ADJ
taxlaw-2850	380	4	group	group	NOUN
taxlaw-2850	380	5	of	of	ADP
taxlaw-2850	380	6	taxpayers	taxpayer	NOUN
taxlaw-2850	380	7	reports	report	VERB
taxlaw-2850	380	8	1.48	1.48	NUM
taxlaw-2850	380	9	%	%	NOUN
taxlaw-2850	380	10	of	of	ADP
taxlaw-2850	380	11	total	total	ADJ
taxlaw-2850	380	12	income	income	NOUN
taxlaw-2850	380	13	in	in	ADP
taxlaw-2850	380	14	2012	2012	NUM
taxlaw-2850	380	15	,	,	PUNCT
taxlaw-2850	380	16	but	but	CCONJ
taxlaw-2850	380	17	0.16	0.16	NUM
taxlaw-2850	380	18	%	%	NOUN
taxlaw-2850	380	19	of	of	ADP
taxlaw-2850	380	20	total	total	ADJ
taxlaw-2850	380	21	wage	wage	NOUN
taxlaw-2850	380	22	and	and	CCONJ
taxlaw-2850	380	23	salary	salary	NOUN
taxlaw-2850	380	24	income	income	NOUN
taxlaw-2850	380	25	,	,	PUNCT
taxlaw-2850	380	26	8.3	8.3	NUM
taxlaw-2850	380	27	%	%	NOUN
taxlaw-2850	380	28	of	of	ADP
taxlaw-2850	380	29	total	total	ADJ
taxlaw-2850	380	30	dividend	dividend	NOUN
taxlaw-2850	380	31	income	income	NOUN
taxlaw-2850	380	32	,	,	PUNCT
taxlaw-2850	380	33	and	and	CCONJ
taxlaw-2850	380	34	12.3	12.3	NUM
taxlaw-2850	380	35	%	%	NOUN
taxlaw-2850	380	36	of	of	ADP
taxlaw-2850	380	37	total	total	ADJ
taxlaw-2850	380	38	capital	capital	NOUN
taxlaw-2850	380	39	gain	gain	NOUN
taxlaw-2850	380	40	income	income	NOUN
taxlaw-2850	380	41	.	.	PUNCT
taxlaw-2850	381	1	internal	internal	ADJ
taxlaw-2850	381	2	revenue	revenue	NOUN
taxlaw-2850	381	3	serv	serv	X
taxlaw-2850	381	4	.	.	PUNCT
taxlaw-2850	381	5	,	,	PUNCT
taxlaw-2850	381	6	the	the	DET
taxlaw-2850	381	7	400	400	NUM
taxlaw-2850	381	8	individual	individual	ADJ
taxlaw-2850	381	9	income	income	NOUN
taxlaw-2850	381	10	tax	tax	NOUN
taxlaw-2850	381	11	returns	return	NOUN
taxlaw-2850	381	12	reporting	report	VERB
taxlaw-2850	381	13	the	the	DET
taxlaw-2850	381	14	largest	large	ADJ
taxlaw-2850	381	15	adjusted	adjust	VERB
taxlaw-2850	381	16	gross	gross	ADJ
taxlaw-2850	381	17	incomes	income	NOUN
taxlaw-2850	381	18	each	each	DET
taxlaw-2850	381	19	year	year	NOUN
taxlaw-2850	381	20	,	,	PUNCT
taxlaw-2850	381	21	1992–2013	1992–2013	NUM
taxlaw-2850	381	22	(	(	PUNCT
taxlaw-2850	381	23	dec	dec	PROPN
taxlaw-2850	381	24	.	.	PROPN
taxlaw-2850	381	25	2015	2015	NUM
taxlaw-2850	381	26	)	)	PUNCT
taxlaw-2850	381	27	,	,	PUNCT
taxlaw-2850	381	28	http://www.irs.gov/pub/irs-soi/13intop400.pdf	http://www.irs.gov/pub/irs-soi/13intop400.pdf	NOUN
taxlaw-2850	382	1	[	[	X
taxlaw-2850	382	2	perma.cc/za26-xm7x	perma.cc/za26-xm7x	NUM
taxlaw-2850	382	3	]	]	PUNCT
taxlaw-2850	382	4	.	.	PUNCT
taxlaw-2850	383	1	the	the	DET
taxlaw-2850	383	2	overall	overall	ADJ
taxlaw-2850	383	3	share	share	NOUN
taxlaw-2850	383	4	of	of	ADP
taxlaw-2850	383	5	this	this	DET
taxlaw-2850	383	6	tiny	tiny	ADJ
taxlaw-2850	383	7	group	group	NOUN
taxlaw-2850	383	8	has	have	AUX
taxlaw-2850	383	9	more	more	ADV
taxlaw-2850	383	10	than	than	ADP
taxlaw-2850	383	11	doubled	double	VERB
taxlaw-2850	383	12	since	since	SCONJ
taxlaw-2850	383	13	1992	1992	NUM
taxlaw-2850	383	14	(	(	PUNCT
taxlaw-2850	383	15	when	when	SCONJ
taxlaw-2850	383	16	the	the	DET
taxlaw-2850	383	17	data	data	NOUN
taxlaw-2850	383	18	series	series	NOUN
taxlaw-2850	383	19	begins	begin	VERB
taxlaw-2850	383	20	)	)	PUNCT
taxlaw-2850	383	21	.	.	PUNCT
taxlaw-2850	384	1	the	the	DET
taxlaw-2850	384	2	wage	wage	NOUN
taxlaw-2850	384	3	income	income	NOUN
taxlaw-2850	384	4	share	share	NOUN
taxlaw-2850	384	5	has	have	AUX
taxlaw-2850	384	6	been	be	AUX
taxlaw-2850	384	7	flat	flat	ADJ
taxlaw-2850	384	8	,	,	PUNCT
taxlaw-2850	384	9	while	while	SCONJ
taxlaw-2850	384	10	the	the	DET
taxlaw-2850	384	11	capital	capital	NOUN
taxlaw-2850	384	12	gains	gain	NOUN
taxlaw-2850	384	13	share	share	NOUN
taxlaw-2850	384	14	has	have	AUX
taxlaw-2850	384	15	more	more	ADV
taxlaw-2850	384	16	than	than	ADP
taxlaw-2850	384	17	doubled	double	VERB
taxlaw-2850	384	18	,	,	PUNCT
taxlaw-2850	384	19	and	and	CCONJ
taxlaw-2850	384	20	the	the	DET
taxlaw-2850	384	21	dividends	dividend	NOUN
taxlaw-2850	384	22	share	share	NOUN
taxlaw-2850	384	23	has	have	AUX
taxlaw-2850	384	24	more	more	ADJ
taxlaw-2850	384	25	than	than	ADP
taxlaw-2850	384	26	quadrupled	quadruple	VERB
taxlaw-2850	384	27	.	.	PUNCT
taxlaw-2850	385	1	all	all	PRON
taxlaw-2850	385	2	of	of	ADP
taxlaw-2850	385	3	these	these	DET
taxlaw-2850	385	4	trends	trend	NOUN
taxlaw-2850	385	5	occur	occur	VERB
taxlaw-2850	385	6	within	within	ADP
taxlaw-2850	385	7	a	a	DET
taxlaw-2850	385	8	context	context	NOUN
taxlaw-2850	385	9	where	where	SCONJ
taxlaw-2850	385	10	the	the	DET
taxlaw-2850	385	11	labor	labor	NOUN
taxlaw-2850	385	12	share	share	NOUN
taxlaw-2850	385	13	of	of	ADP
taxlaw-2850	385	14	income	income	NOUN
taxlaw-2850	385	15	is	be	AUX
taxlaw-2850	385	16	falling	fall	VERB
taxlaw-2850	385	17	relative	relative	ADJ
taxlaw-2850	385	18	to	to	ADP
taxlaw-2850	385	19	the	the	DET
taxlaw-2850	385	20	capital	capital	NOUN
taxlaw-2850	385	21	share	share	NOUN
taxlaw-2850	385	22	of	of	ADP
taxlaw-2850	385	23	income	income	NOUN
taxlaw-2850	385	24	.	.	PUNCT
taxlaw-2850	386	1	for	for	ADP
taxlaw-2850	386	2	more	more	ADJ
taxlaw-2850	386	3	discussion	discussion	NOUN
taxlaw-2850	386	4	of	of	ADP
taxlaw-2850	386	5	these	these	DET
taxlaw-2850	386	6	trends	trend	NOUN
taxlaw-2850	386	7	,	,	PUNCT
taxlaw-2850	386	8	see	see	VERB
taxlaw-2850	386	9	kimberly	kimberly	ADV
taxlaw-2850	386	10	clausing	clause	VERB
taxlaw-2850	386	11	,	,	PUNCT
taxlaw-2850	386	12	strengthening	strengthen	VERB
taxlaw-2850	386	13	the	the	DET
taxlaw-2850	386	14	indispensable	indispensable	ADJ
taxlaw-2850	386	15	u.s	u.s	PROPN
taxlaw-2850	386	16	.	.	PROPN
taxlaw-2850	386	17	corporate	corporate	ADJ
taxlaw-2850	386	18	tax	tax	NOUN
taxlaw-2850	386	19	,	,	PUNCT
taxlaw-2850	386	20	”	"	PUNCT
taxlaw-2850	386	21	wash	wash	NOUN
taxlaw-2850	386	22	.	.	PUNCT
taxlaw-2850	387	1	ctr	ctr	PROPN
taxlaw-2850	387	2	.	.	PUNCT
taxlaw-2850	388	1	for	for	ADP
taxlaw-2850	388	2	equitable	equitable	ADJ
taxlaw-2850	388	3	growth	growth	NOUN
taxlaw-2850	388	4	(	(	PUNCT
taxlaw-2850	388	5	sept	sept	PROPN
taxlaw-2850	388	6	.	.	PROPN
taxlaw-2850	388	7	12	12	NUM
taxlaw-2850	388	8	,	,	PUNCT
taxlaw-2850	388	9	2016	2016	NUM
taxlaw-2850	388	10	)	)	PUNCT
taxlaw-2850	388	11	,	,	PUNCT
taxlaw-2850	388	12	http://equitablegrowth.org/report/strengthening-the-indispensable-u-s-corporatetax/	http://equitablegrowth.org/report/strengthening-the-indispensable-u-s-corporatetax/	NOUN
taxlaw-2850	389	1	[	[	X
taxlaw-2850	389	2	perma.cc/dqe8-wumj	perma.cc/dqe8-wumj	X
taxlaw-2850	389	3	]	]	X
taxlaw-2850	389	4	.	.	PUNCT
taxlaw-2850	390	1	2017	2017	NUM
taxlaw-2850	390	2	]	]	PUNCT
taxlaw-2850	390	3	problems	problem	NOUN
taxlaw-2850	390	4	with	with	ADP
taxlaw-2850	390	5	destination	destination	NOUN
taxlaw-2850	390	6	-	-	PUNCT
taxlaw-2850	390	7	based	base	VERB
taxlaw-2850	390	8	corporate	corporate	ADJ
taxlaw-2850	390	9	taxes	taxis	NOUN
taxlaw-2850	390	10	253	253	NUM
taxlaw-2850	390	11	80	80	NUM
taxlaw-2850	390	12	%	%	NOUN
taxlaw-2850	390	13	averages	average	VERB
taxlaw-2850	390	14	$	$	SYM
taxlaw-2850	390	15	210.53	210.53	NUM
taxlaw-2850	390	16	finally	finally	ADV
taxlaw-2850	390	17	,	,	PUNCT
taxlaw-2850	390	18	the	the	DET
taxlaw-2850	390	19	ryan	ryan	PROPN
taxlaw-2850	390	20	proposal	proposal	NOUN
taxlaw-2850	390	21	loses	lose	VERB
taxlaw-2850	390	22	large	large	ADJ
taxlaw-2850	390	23	amounts	amount	NOUN
taxlaw-2850	390	24	of	of	ADP
taxlaw-2850	390	25	tax	tax	NOUN
taxlaw-2850	390	26	revenue	revenue	NOUN
taxlaw-2850	390	27	.	.	PUNCT
taxlaw-2850	391	1	the	the	DET
taxlaw-2850	391	2	business	business	NOUN
taxlaw-2850	391	3	tax	tax	NOUN
taxlaw-2850	391	4	features	feature	NOUN
taxlaw-2850	391	5	of	of	ADP
taxlaw-2850	391	6	the	the	DET
taxlaw-2850	391	7	proposal	proposal	NOUN
taxlaw-2850	391	8	are	be	AUX
taxlaw-2850	391	9	a	a	DET
taxlaw-2850	391	10	large	large	ADJ
taxlaw-2850	391	11	share	share	NOUN
taxlaw-2850	391	12	of	of	ADP
taxlaw-2850	391	13	the	the	DET
taxlaw-2850	391	14	tenyear	tenyear	NOUN
taxlaw-2850	391	15	,	,	PUNCT
taxlaw-2850	391	16	$	$	SYM
taxlaw-2850	391	17	3	3	NUM
taxlaw-2850	391	18	trillion	trillion	NUM
taxlaw-2850	391	19	revenue	revenue	NOUN
taxlaw-2850	391	20	loss	loss	NOUN
taxlaw-2850	391	21	,	,	PUNCT
taxlaw-2850	391	22	according	accord	VERB
taxlaw-2850	391	23	to	to	ADP
taxlaw-2850	391	24	the	the	DET
taxlaw-2850	391	25	tax	tax	NOUN
taxlaw-2850	391	26	policy	policy	NOUN
taxlaw-2850	391	27	center	center	NOUN
taxlaw-2850	391	28	.	.	PUNCT
taxlaw-2850	392	1	prior	prior	ADJ
taxlaw-2850	392	2	research	research	NOUN
taxlaw-2850	392	3	by	by	ADP
taxlaw-2850	392	4	auerbach	auerbach	PROPN
taxlaw-2850	392	5	suggests	suggest	VERB
taxlaw-2850	392	6	that	that	SCONJ
taxlaw-2850	392	7	this	this	DET
taxlaw-2850	392	8	type	type	NOUN
taxlaw-2850	392	9	of	of	ADP
taxlaw-2850	392	10	corporate	corporate	ADJ
taxlaw-2850	392	11	tax	tax	NOUN
taxlaw-2850	392	12	reform	reform	NOUN
taxlaw-2850	392	13	would	would	AUX
taxlaw-2850	392	14	not	not	PART
taxlaw-2850	392	15	change	change	VERB
taxlaw-2850	392	16	revenue	revenue	NOUN
taxlaw-2850	392	17	very	very	ADV
taxlaw-2850	392	18	much	much	ADV
taxlaw-2850	392	19	at	at	ADP
taxlaw-2850	392	20	the	the	DET
taxlaw-2850	392	21	same	same	ADJ
taxlaw-2850	392	22	corporate	corporate	ADJ
taxlaw-2850	392	23	tax	tax	NOUN
taxlaw-2850	392	24	rate	rate	NOUN
taxlaw-2850	392	25	,	,	PUNCT
taxlaw-2850	392	26	and	and	CCONJ
taxlaw-2850	392	27	work	work	NOUN
taxlaw-2850	392	28	by	by	ADP
taxlaw-2850	392	29	devereux	devereux	PROPN
taxlaw-2850	392	30	has	have	AUX
taxlaw-2850	392	31	suggested	suggest	VERB
taxlaw-2850	392	32	that	that	SCONJ
taxlaw-2850	392	33	the	the	DET
taxlaw-2850	392	34	tax	tax	NOUN
taxlaw-2850	392	35	base	base	NOUN
taxlaw-2850	392	36	would	would	AUX
taxlaw-2850	392	37	be	be	AUX
taxlaw-2850	392	38	smaller	small	ADJ
taxlaw-2850	392	39	under	under	ADP
taxlaw-2850	392	40	a	a	DET
taxlaw-2850	392	41	dbct	dbct	NOUN
taxlaw-2850	392	42	,	,	PUNCT
taxlaw-2850	392	43	but	but	CCONJ
taxlaw-2850	392	44	that	that	SCONJ
taxlaw-2850	392	45	this	this	PRON
taxlaw-2850	392	46	could	could	AUX
taxlaw-2850	392	47	be	be	AUX
taxlaw-2850	392	48	compensated	compensate	VERB
taxlaw-2850	392	49	for	for	ADP
taxlaw-2850	392	50	by	by	ADP
taxlaw-2850	392	51	higher	high	ADJ
taxlaw-2850	392	52	rates	rate	NOUN
taxlaw-2850	392	53	.	.	PUNCT
taxlaw-2850	393	1	under	under	ADP
taxlaw-2850	393	2	the	the	DET
taxlaw-2850	393	3	ryan	ryan	PROPN
taxlaw-2850	393	4	plan	plan	NOUN
taxlaw-2850	393	5	,	,	PUNCT
taxlaw-2850	393	6	however	however	ADV
taxlaw-2850	393	7	,	,	PUNCT
taxlaw-2850	393	8	the	the	DET
taxlaw-2850	393	9	rate	rate	NOUN
taxlaw-2850	393	10	is	be	AUX
taxlaw-2850	393	11	much	much	ADV
taxlaw-2850	393	12	lower	low	ADJ
taxlaw-2850	393	13	,	,	PUNCT
taxlaw-2850	393	14	leading	lead	VERB
taxlaw-2850	393	15	to	to	ADP
taxlaw-2850	393	16	large	large	ADJ
taxlaw-2850	393	17	deficits.54	deficits.54	PROPN
taxlaw-2850	393	18	vii	vii	PROPN
taxlaw-2850	393	19	.	.	PROPN
taxlaw-2850	394	1	conclusion	conclusion	NOUN
taxlaw-2850	394	2	the	the	DET
taxlaw-2850	394	3	ryan	ryan	PROPN
taxlaw-2850	394	4	blueprint	blueprint	PROPN
taxlaw-2850	394	5	destination	destination	NOUN
taxlaw-2850	394	6	-	-	PUNCT
taxlaw-2850	394	7	based	base	VERB
taxlaw-2850	394	8	cash	cash	NOUN
taxlaw-2850	394	9	-	-	PUNCT
taxlaw-2850	394	10	flow	flow	NOUN
taxlaw-2850	394	11	tax	tax	NOUN
taxlaw-2850	394	12	is	be	AUX
taxlaw-2850	394	13	not	not	PART
taxlaw-2850	394	14	ready	ready	ADJ
taxlaw-2850	394	15	for	for	ADP
taxlaw-2850	394	16	prime	prime	ADJ
taxlaw-2850	394	17	-	-	PUNCT
taxlaw-2850	394	18	time	time	NOUN
taxlaw-2850	394	19	.	.	PUNCT
taxlaw-2850	395	1	no	no	DET
taxlaw-2850	395	2	other	other	ADJ
taxlaw-2850	395	3	country	country	NOUN
taxlaw-2850	395	4	had	have	AUX
taxlaw-2850	395	5	adopted	adopt	VERB
taxlaw-2850	395	6	a	a	DET
taxlaw-2850	395	7	similar	similar	ADJ
taxlaw-2850	395	8	tax	tax	NOUN
taxlaw-2850	395	9	,	,	PUNCT
taxlaw-2850	395	10	and	and	CCONJ
taxlaw-2850	395	11	as	as	SCONJ
taxlaw-2850	395	12	the	the	DET
taxlaw-2850	395	13	above	above	ADJ
taxlaw-2850	395	14	analysis	analysis	NOUN
taxlaw-2850	395	15	makes	make	VERB
taxlaw-2850	395	16	clear	clear	ADJ
taxlaw-2850	395	17	,	,	PUNCT
taxlaw-2850	395	18	there	there	PRON
taxlaw-2850	395	19	are	be	VERB
taxlaw-2850	395	20	myriad	myriad	ADJ
taxlaw-2850	395	21	issues	issue	NOUN
taxlaw-2850	395	22	that	that	PRON
taxlaw-2850	395	23	would	would	AUX
taxlaw-2850	395	24	need	need	VERB
taxlaw-2850	395	25	to	to	PART
taxlaw-2850	395	26	be	be	AUX
taxlaw-2850	395	27	worked	work	VERB
taxlaw-2850	395	28	through	through	ADP
taxlaw-2850	395	29	before	before	SCONJ
taxlaw-2850	395	30	any	any	DET
taxlaw-2850	395	31	such	such	ADJ
taxlaw-2850	395	32	tax	tax	NOUN
taxlaw-2850	395	33	were	be	AUX
taxlaw-2850	395	34	adopted	adopt	VERB
taxlaw-2850	395	35	.	.	PUNCT
taxlaw-2850	396	1	these	these	DET
taxlaw-2850	396	2	issues	issue	NOUN
taxlaw-2850	396	3	are	be	AUX
taxlaw-2850	396	4	not	not	PART
taxlaw-2850	396	5	small	small	ADJ
taxlaw-2850	396	6	:	:	PUNCT
taxlaw-2850	396	7	the	the	DET
taxlaw-2850	396	8	plan	plan	NOUN
taxlaw-2850	396	9	is	be	AUX
taxlaw-2850	396	10	incompatible	incompatible	ADJ
taxlaw-2850	396	11	with	with	ADP
taxlaw-2850	396	12	trade	trade	NOUN
taxlaw-2850	396	13	rules	rule	NOUN
taxlaw-2850	396	14	in	in	ADP
taxlaw-2850	396	15	a	a	DET
taxlaw-2850	396	16	manner	manner	NOUN
taxlaw-2850	396	17	which	which	PRON
taxlaw-2850	396	18	harms	harm	VERB
taxlaw-2850	396	19	our	our	PRON
taxlaw-2850	396	20	trading	trading	NOUN
taxlaw-2850	396	21	partners	partner	NOUN
taxlaw-2850	396	22	,	,	PUNCT
taxlaw-2850	396	23	it	it	PRON
taxlaw-2850	396	24	is	be	AUX
taxlaw-2850	396	25	incompatible	incompatible	ADJ
taxlaw-2850	396	26	with	with	ADP
taxlaw-2850	396	27	our	our	PRON
taxlaw-2850	396	28	treaty	treaty	NOUN
taxlaw-2850	396	29	obligations	obligation	NOUN
taxlaw-2850	396	30	,	,	PUNCT
taxlaw-2850	396	31	it	it	PRON
taxlaw-2850	396	32	is	be	AUX
taxlaw-2850	396	33	unlikely	unlikely	ADJ
taxlaw-2850	396	34	to	to	PART
taxlaw-2850	396	35	end	end	VERB
taxlaw-2850	396	36	income	income	NOUN
taxlaw-2850	396	37	shifting	shift	VERB
taxlaw-2850	396	38	,	,	PUNCT
taxlaw-2850	396	39	it	it	PRON
taxlaw-2850	396	40	generates	generate	VERB
taxlaw-2850	396	41	political	political	ADJ
taxlaw-2850	396	42	problems	problem	NOUN
taxlaw-2850	396	43	due	due	ADP
taxlaw-2850	396	44	to	to	ADP
taxlaw-2850	396	45	large	large	ADJ
taxlaw-2850	396	46	numbers	number	NOUN
taxlaw-2850	396	47	of	of	ADP
taxlaw-2850	396	48	companies	company	NOUN
taxlaw-2850	396	49	that	that	PRON
taxlaw-2850	396	50	would	would	AUX
taxlaw-2850	396	51	experience	experience	VERB
taxlaw-2850	396	52	adverse	adverse	ADJ
taxlaw-2850	396	53	tax	tax	NOUN
taxlaw-2850	396	54	treatment	treatment	NOUN
taxlaw-2850	396	55	changes	change	NOUN
taxlaw-2850	396	56	,	,	PUNCT
taxlaw-2850	396	57	it	it	PRON
taxlaw-2850	396	58	makes	make	VERB
taxlaw-2850	396	59	the	the	DET
taxlaw-2850	396	60	tax	tax	NOUN
taxlaw-2850	396	61	system	system	NOUN
taxlaw-2850	396	62	less	less	ADV
taxlaw-2850	396	63	progressive	progressive	ADJ
taxlaw-2850	396	64	at	at	ADP
taxlaw-2850	396	65	the	the	DET
taxlaw-2850	396	66	proposed	propose	VERB
taxlaw-2850	396	67	tax	tax	NOUN
taxlaw-2850	396	68	rates	rate	NOUN
taxlaw-2850	396	69	,	,	PUNCT
taxlaw-2850	396	70	and	and	CCONJ
taxlaw-2850	396	71	it	it	PRON
taxlaw-2850	396	72	is	be	AUX
taxlaw-2850	396	73	likely	likely	ADJ
taxlaw-2850	396	74	to	to	PART
taxlaw-2850	396	75	generate	generate	VERB
taxlaw-2850	396	76	large	large	ADJ
taxlaw-2850	396	77	revenue	revenue	NOUN
taxlaw-2850	396	78	losses	loss	NOUN
taxlaw-2850	396	79	.	.	PUNCT
taxlaw-2850	397	1	in	in	ADP
taxlaw-2850	397	2	addition	addition	NOUN
taxlaw-2850	397	3	,	,	PUNCT
taxlaw-2850	397	4	there	there	PRON
taxlaw-2850	397	5	are	be	VERB
taxlaw-2850	397	6	important	important	ADJ
taxlaw-2850	397	7	issues	issue	NOUN
taxlaw-2850	397	8	surrounding	surround	VERB
taxlaw-2850	397	9	how	how	SCONJ
taxlaw-2850	397	10	exporters	exporter	NOUN
taxlaw-2850	397	11	with	with	ADP
taxlaw-2850	397	12	losses	loss	NOUN
taxlaw-2850	397	13	would	would	AUX
taxlaw-2850	397	14	be	be	AUX
taxlaw-2850	397	15	handled	handle	VERB
taxlaw-2850	397	16	(	(	PUNCT
taxlaw-2850	397	17	which	which	PRON
taxlaw-2850	397	18	could	could	AUX
taxlaw-2850	397	19	lead	lead	VERB
taxlaw-2850	397	20	to	to	ADP
taxlaw-2850	397	21	inefficient	inefficient	ADJ
taxlaw-2850	397	22	mergers	merger	NOUN
taxlaw-2850	397	23	)	)	PUNCT
taxlaw-2850	397	24	,	,	PUNCT
taxlaw-2850	397	25	how	how	SCONJ
taxlaw-2850	397	26	financial	financial	ADJ
taxlaw-2850	397	27	firms	firm	NOUN
taxlaw-2850	397	28	and	and	CCONJ
taxlaw-2850	397	29	financial	financial	ADJ
taxlaw-2850	397	30	transactions	transaction	NOUN
taxlaw-2850	397	31	would	would	AUX
taxlaw-2850	397	32	be	be	AUX
taxlaw-2850	397	33	handled	handle	VERB
taxlaw-2850	397	34	,	,	PUNCT
taxlaw-2850	397	35	how	how	SCONJ
taxlaw-2850	397	36	u.s	u.s	PROPN
taxlaw-2850	397	37	.	.	PROPN
taxlaw-2850	397	38	state	state	NOUN
taxlaw-2850	397	39	corporate	corporate	ADJ
taxlaw-2850	397	40	tax	tax	NOUN
taxlaw-2850	397	41	systems	system	NOUN
taxlaw-2850	397	42	would	would	AUX
taxlaw-2850	397	43	be	be	AUX
taxlaw-2850	397	44	affected	affect	VERB
taxlaw-2850	397	45	,	,	PUNCT
taxlaw-2850	397	46	and	and	CCONJ
taxlaw-2850	397	47	how	how	SCONJ
taxlaw-2850	397	48	the	the	DET
taxlaw-2850	397	49	transition	transition	NOUN
taxlaw-2850	397	50	to	to	ADP
taxlaw-2850	397	51	the	the	DET
taxlaw-2850	397	52	new	new	ADJ
taxlaw-2850	397	53	tax	tax	NOUN
taxlaw-2850	397	54	system	system	NOUN
taxlaw-2850	397	55	would	would	AUX
taxlaw-2850	397	56	be	be	AUX
taxlaw-2850	397	57	handled	handle	VERB
taxlaw-2850	397	58	.	.	PUNCT
taxlaw-2850	398	1	one	one	NUM
taxlaw-2850	398	2	pressing	press	VERB
taxlaw-2850	398	3	problem	problem	NOUN
taxlaw-2850	398	4	is	be	AUX
taxlaw-2850	398	5	that	that	SCONJ
taxlaw-2850	398	6	the	the	DET
taxlaw-2850	398	7	ryan	ryan	PROPN
taxlaw-2850	398	8	blueprint	blueprint	NOUN
taxlaw-2850	398	9	is	be	AUX
taxlaw-2850	398	10	incompatible	incompatible	ADJ
taxlaw-2850	398	11	with	with	ADP
taxlaw-2850	398	12	wto	wto	PROPN
taxlaw-2850	398	13	rules	rule	NOUN
taxlaw-2850	398	14	.	.	PUNCT
taxlaw-2850	399	1	and	and	CCONJ
taxlaw-2850	399	2	this	this	DET
taxlaw-2850	399	3	incompatibility	incompatibility	NOUN
taxlaw-2850	399	4	is	be	AUX
taxlaw-2850	399	5	no	no	DET
taxlaw-2850	399	6	mere	mere	ADJ
taxlaw-2850	399	7	53	53	NUM
taxlaw-2850	399	8	burman	burman	NOUN
taxlaw-2850	399	9	et	et	PROPN
taxlaw-2850	399	10	al	al	PROPN
taxlaw-2850	399	11	.	.	PROPN
taxlaw-2850	399	12	,	,	PUNCT
taxlaw-2850	399	13	supra	supra	PROPN
taxlaw-2850	399	14	note	note	NOUN
taxlaw-2850	399	15	3	3	NUM
taxlaw-2850	399	16	,	,	PUNCT
taxlaw-2850	399	17	at	at	ADP
taxlaw-2850	399	18	271	271	NUM
taxlaw-2850	399	19	(	(	PUNCT
taxlaw-2850	399	20	table	table	NOUN
taxlaw-2850	399	21	4	4	NUM
taxlaw-2850	399	22	)	)	PUNCT
taxlaw-2850	399	23	.	.	PUNCT
taxlaw-2850	400	1	54	54	NUM
taxlaw-2850	400	2	some	some	DET
taxlaw-2850	400	3	recent	recent	ADJ
taxlaw-2850	400	4	work	work	NOUN
taxlaw-2850	400	5	by	by	ADP
taxlaw-2850	400	6	treasury	treasury	NOUN
taxlaw-2850	400	7	economists	economist	NOUN
taxlaw-2850	400	8	has	have	VERB
taxlaw-2850	400	9	a	a	DET
taxlaw-2850	400	10	somewhat	somewhat	ADV
taxlaw-2850	400	11	more	more	ADV
taxlaw-2850	400	12	optimistic	optimistic	ADJ
taxlaw-2850	400	13	view	view	NOUN
taxlaw-2850	400	14	of	of	ADP
taxlaw-2850	400	15	the	the	DET
taxlaw-2850	400	16	tax	tax	NOUN
taxlaw-2850	400	17	base	base	NOUN
taxlaw-2850	400	18	under	under	ADP
taxlaw-2850	400	19	this	this	DET
taxlaw-2850	400	20	type	type	NOUN
taxlaw-2850	400	21	of	of	ADP
taxlaw-2850	400	22	tax	tax	NOUN
taxlaw-2850	400	23	system	system	NOUN
taxlaw-2850	400	24	,	,	PUNCT
taxlaw-2850	400	25	but	but	CCONJ
taxlaw-2850	400	26	the	the	DET
taxlaw-2850	400	27	additional	additional	ADJ
taxlaw-2850	400	28	size	size	NOUN
taxlaw-2850	400	29	of	of	ADP
taxlaw-2850	400	30	the	the	DET
taxlaw-2850	400	31	base	base	NOUN
taxlaw-2850	400	32	comes	come	VERB
taxlaw-2850	400	33	entirely	entirely	ADV
taxlaw-2850	400	34	from	from	ADP
taxlaw-2850	400	35	the	the	DET
taxlaw-2850	400	36	border	border	NOUN
taxlaw-2850	400	37	adjustment	adjustment	NOUN
taxlaw-2850	400	38	.	.	PUNCT
taxlaw-2850	401	1	see	see	VERB
taxlaw-2850	401	2	elena	elena	PROPN
taxlaw-2850	401	3	patel	patel	PROPN
taxlaw-2850	401	4	&	&	CCONJ
taxlaw-2850	401	5	john	john	PROPN
taxlaw-2850	401	6	mcclelland	mcclelland	PROPN
taxlaw-2850	401	7	,	,	PUNCT
taxlaw-2850	401	8	what	what	PRON
taxlaw-2850	401	9	would	would	AUX
taxlaw-2850	401	10	a	a	DET
taxlaw-2850	401	11	cash	cash	NOUN
taxlaw-2850	401	12	flow	flow	NOUN
taxlaw-2850	401	13	tax	tax	NOUN
taxlaw-2850	401	14	look	look	NOUN
taxlaw-2850	401	15	like	like	ADP
taxlaw-2850	401	16	for	for	ADP
taxlaw-2850	401	17	u.s	u.s	PROPN
taxlaw-2850	401	18	.	.	PROPN
taxlaw-2850	401	19	companies	company	NOUN
taxlaw-2850	401	20	?	?	PUNCT
taxlaw-2850	402	1	lessons	lesson	NOUN
taxlaw-2850	402	2	from	from	ADP
taxlaw-2850	402	3	a	a	DET
taxlaw-2850	402	4	historical	historical	ADJ
taxlaw-2850	402	5	panel	panel	NOUN
taxlaw-2850	402	6	(	(	PUNCT
taxlaw-2850	402	7	office	office	NOUN
taxlaw-2850	402	8	of	of	ADP
taxlaw-2850	402	9	tax	tax	NOUN
taxlaw-2850	402	10	analysis	analysis	NOUN
taxlaw-2850	402	11	,	,	PUNCT
taxlaw-2850	402	12	working	working	NOUN
taxlaw-2850	402	13	paper	paper	NOUN
taxlaw-2850	402	14	no	no	INTJ
taxlaw-2850	402	15	.	.	PROPN
taxlaw-2850	402	16	116	116	NUM
taxlaw-2850	402	17	,	,	PUNCT
taxlaw-2850	402	18	2017	2017	NUM
taxlaw-2850	402	19	)	)	PUNCT
taxlaw-2850	402	20	.	.	PUNCT
taxlaw-2850	403	1	it	it	PRON
taxlaw-2850	403	2	is	be	AUX
taxlaw-2850	403	3	important	important	ADJ
taxlaw-2850	403	4	to	to	PART
taxlaw-2850	403	5	note	note	VERB
taxlaw-2850	403	6	that	that	SCONJ
taxlaw-2850	403	7	the	the	DET
taxlaw-2850	403	8	revenue	revenue	NOUN
taxlaw-2850	403	9	from	from	ADP
taxlaw-2850	403	10	the	the	DET
taxlaw-2850	403	11	border	border	NOUN
taxlaw-2850	403	12	adjustment	adjustment	NOUN
taxlaw-2850	403	13	is	be	AUX
taxlaw-2850	403	14	contingent	contingent	ADJ
taxlaw-2850	403	15	on	on	ADP
taxlaw-2850	403	16	the	the	DET
taxlaw-2850	403	17	u.s	u.s	PROPN
taxlaw-2850	403	18	.	.	PROPN
taxlaw-2850	403	19	being	be	AUX
taxlaw-2850	403	20	in	in	ADP
taxlaw-2850	403	21	a	a	DET
taxlaw-2850	403	22	trade	trade	NOUN
taxlaw-2850	403	23	deficit	deficit	NOUN
taxlaw-2850	403	24	position	position	NOUN
taxlaw-2850	403	25	.	.	PUNCT
taxlaw-2850	404	1	since	since	SCONJ
taxlaw-2850	404	2	trade	trade	NOUN
taxlaw-2850	404	3	deficits	deficit	NOUN
taxlaw-2850	404	4	(	(	PUNCT
taxlaw-2850	404	5	and	and	CCONJ
taxlaw-2850	404	6	the	the	DET
taxlaw-2850	404	7	associated	associated	ADJ
taxlaw-2850	404	8	financial	financial	ADJ
taxlaw-2850	404	9	borrowing	borrowing	NOUN
taxlaw-2850	404	10	)	)	PUNCT
taxlaw-2850	404	11	eventually	eventually	ADV
taxlaw-2850	404	12	have	have	VERB
taxlaw-2850	404	13	to	to	PART
taxlaw-2850	404	14	be	be	AUX
taxlaw-2850	404	15	paid	pay	VERB
taxlaw-2850	404	16	back	back	ADV
taxlaw-2850	404	17	in	in	ADP
taxlaw-2850	404	18	the	the	DET
taxlaw-2850	404	19	form	form	NOUN
taxlaw-2850	404	20	of	of	ADP
taxlaw-2850	404	21	trade	trade	NOUN
taxlaw-2850	404	22	surpluses	surplus	NOUN
taxlaw-2850	404	23	,	,	PUNCT
taxlaw-2850	404	24	these	these	DET
taxlaw-2850	404	25	revenue	revenue	NOUN
taxlaw-2850	404	26	gains	gain	NOUN
taxlaw-2850	404	27	are	be	AUX
taxlaw-2850	404	28	really	really	ADV
taxlaw-2850	404	29	being	be	AUX
taxlaw-2850	404	30	borrowed	borrow	VERB
taxlaw-2850	404	31	from	from	ADP
taxlaw-2850	404	32	future	future	ADJ
taxlaw-2850	404	33	u.s	u.s	PROPN
taxlaw-2850	404	34	.	.	PROPN
taxlaw-2850	404	35	taxpayers	taxpayer	NOUN
taxlaw-2850	404	36	.	.	PUNCT
taxlaw-2850	405	1	see	see	VERB
taxlaw-2850	405	2	alan	alan	PROPN
taxlaw-2850	405	3	viard	viard	PROPN
taxlaw-2850	405	4	,	,	PUNCT
taxlaw-2850	405	5	the	the	DET
taxlaw-2850	405	6	border	border	NOUN
taxlaw-2850	405	7	tax	tax	NOUN
taxlaw-2850	405	8	adjustment	adjustment	NOUN
taxlaw-2850	405	9	ca	can	AUX
taxlaw-2850	405	10	n’t	not	PART
taxlaw-2850	405	11	make	make	VERB
taxlaw-2850	405	12	mexico	mexico	PROPN
taxlaw-2850	405	13	pay	pay	VERB
taxlaw-2850	405	14	for	for	ADP
taxlaw-2850	405	15	the	the	DET
taxlaw-2850	405	16	wall	wall	NOUN
taxlaw-2850	405	17	,	,	PUNCT
taxlaw-2850	405	18	aei	aei	PROPN
taxlaw-2850	405	19	,	,	PUNCT
taxlaw-2850	405	20	(	(	PUNCT
taxlaw-2850	405	21	jan	jan	PROPN
taxlaw-2850	405	22	.	.	PROPN
taxlaw-2850	405	23	27	27	NUM
taxlaw-2850	405	24	,	,	PUNCT
taxlaw-2850	405	25	2017	2017	NUM
taxlaw-2850	405	26	,	,	PUNCT
taxlaw-2850	405	27	10:45am	10:45am	PROPN
taxlaw-2850	405	28	)	)	PUNCT
taxlaw-2850	405	29	,	,	PUNCT
taxlaw-2850	405	30	http://www.aei.org/publication/theborder-tax-adjustment-cant-make-mexico-pay-for-the-wall/	http://www.aei.org/publication/theborder-tax-adjustment-cant-make-mexico-pay-for-the-wall/	PROPN
taxlaw-2850	406	1	[	[	X
taxlaw-2850	406	2	perma.cc/t8q2tekd	perma.cc/t8q2tekd	PROPN
taxlaw-2850	406	3	]	]	PUNCT
taxlaw-2850	406	4	.	.	PUNCT
taxlaw-2850	407	1	254	254	NUM
taxlaw-2850	407	2	columbia	columbia	PROPN
taxlaw-2850	407	3	journal	journal	PROPN
taxlaw-2850	407	4	of	of	ADP
taxlaw-2850	407	5	tax	tax	NOUN
taxlaw-2850	407	6	law	law	NOUN
taxlaw-2850	408	1	[	[	X
taxlaw-2850	408	2	vol.8:229	vol.8:229	X
taxlaw-2850	408	3	technicality	technicality	NOUN
taxlaw-2850	408	4	.	.	PUNCT
taxlaw-2850	409	1	u.s	u.s	PROPN
taxlaw-2850	409	2	.	.	PROPN
taxlaw-2850	409	3	trading	trading	NOUN
taxlaw-2850	409	4	partners	partner	NOUN
taxlaw-2850	409	5	are	be	AUX
taxlaw-2850	409	6	likely	likely	ADJ
taxlaw-2850	409	7	to	to	PART
taxlaw-2850	409	8	be	be	AUX
taxlaw-2850	409	9	hurt	hurt	VERB
taxlaw-2850	409	10	in	in	ADP
taxlaw-2850	409	11	several	several	ADJ
taxlaw-2850	409	12	ways	way	NOUN
taxlaw-2850	409	13	.	.	PUNCT
taxlaw-2850	410	1	the	the	DET
taxlaw-2850	410	2	effects	effect	NOUN
taxlaw-2850	410	3	of	of	ADP
taxlaw-2850	410	4	the	the	DET
taxlaw-2850	410	5	wage	wage	NOUN
taxlaw-2850	410	6	deduction	deduction	NOUN
taxlaw-2850	410	7	render	render	VERB
taxlaw-2850	410	8	the	the	DET
taxlaw-2850	410	9	corporate	corporate	ADJ
taxlaw-2850	410	10	cash	cash	NOUN
taxlaw-2850	410	11	-	-	PUNCT
taxlaw-2850	410	12	flow	flow	NOUN
taxlaw-2850	410	13	tax	tax	NOUN
taxlaw-2850	410	14	different	different	ADJ
taxlaw-2850	410	15	from	from	ADP
taxlaw-2850	410	16	a	a	DET
taxlaw-2850	410	17	vat	vat	NOUN
taxlaw-2850	410	18	,	,	PUNCT
taxlaw-2850	410	19	and	and	CCONJ
taxlaw-2850	410	20	these	these	DET
taxlaw-2850	410	21	differences	difference	NOUN
taxlaw-2850	410	22	have	have	VERB
taxlaw-2850	410	23	the	the	DET
taxlaw-2850	410	24	net	net	ADJ
taxlaw-2850	410	25	effect	effect	NOUN
taxlaw-2850	410	26	of	of	ADP
taxlaw-2850	410	27	increasing	increase	VERB
taxlaw-2850	410	28	the	the	DET
taxlaw-2850	410	29	incentive	incentive	NOUN
taxlaw-2850	410	30	to	to	PART
taxlaw-2850	410	31	operate	operate	VERB
taxlaw-2850	410	32	in	in	ADP
taxlaw-2850	410	33	the	the	DET
taxlaw-2850	410	34	united	united	PROPN
taxlaw-2850	410	35	states	states	PROPN
taxlaw-2850	410	36	,	,	PUNCT
taxlaw-2850	410	37	as	as	SCONJ
taxlaw-2850	410	38	both	both	PRON
taxlaw-2850	410	39	proponents	proponent	NOUN
taxlaw-2850	410	40	and	and	CCONJ
taxlaw-2850	410	41	economists	economist	NOUN
taxlaw-2850	410	42	recognize	recognize	VERB
taxlaw-2850	410	43	.	.	PUNCT
taxlaw-2850	411	1	in	in	ADP
taxlaw-2850	411	2	addition	addition	NOUN
taxlaw-2850	411	3	,	,	PUNCT
taxlaw-2850	411	4	such	such	DET
taxlaw-2850	411	5	a	a	DET
taxlaw-2850	411	6	tax	tax	NOUN
taxlaw-2850	411	7	system	system	NOUN
taxlaw-2850	411	8	would	would	AUX
taxlaw-2850	411	9	exacerbate	exacerbate	VERB
taxlaw-2850	411	10	the	the	DET
taxlaw-2850	411	11	profit	profit	NOUN
taxlaw-2850	411	12	-	-	PUNCT
taxlaw-2850	411	13	shifting	shift	VERB
taxlaw-2850	411	14	problems	problem	NOUN
taxlaw-2850	411	15	of	of	ADP
taxlaw-2850	411	16	our	our	PRON
taxlaw-2850	411	17	trading	trading	NOUN
taxlaw-2850	411	18	partners	partner	NOUN
taxlaw-2850	411	19	,	,	PUNCT
taxlaw-2850	411	20	since	since	SCONJ
taxlaw-2850	411	21	the	the	DET
taxlaw-2850	411	22	united	united	PROPN
taxlaw-2850	411	23	states	states	PROPN
taxlaw-2850	411	24	will	will	AUX
taxlaw-2850	411	25	appear	appear	VERB
taxlaw-2850	411	26	like	like	ADP
taxlaw-2850	411	27	a	a	DET
taxlaw-2850	411	28	tax	tax	NOUN
taxlaw-2850	411	29	haven	haven	NOUN
taxlaw-2850	411	30	from	from	ADP
taxlaw-2850	411	31	their	their	PRON
taxlaw-2850	411	32	perspective	perspective	NOUN
taxlaw-2850	411	33	.	.	PUNCT
taxlaw-2850	412	1	if	if	SCONJ
taxlaw-2850	412	2	multinational	multinational	ADJ
taxlaw-2850	412	3	firms	firm	NOUN
taxlaw-2850	412	4	shift	shift	VERB
taxlaw-2850	412	5	profits	profit	NOUN
taxlaw-2850	412	6	to	to	ADP
taxlaw-2850	412	7	the	the	DET
taxlaw-2850	412	8	united	united	PROPN
taxlaw-2850	412	9	states	states	PROPN
taxlaw-2850	412	10	on	on	ADP
taxlaw-2850	412	11	paper	paper	NOUN
taxlaw-2850	412	12	,	,	PUNCT
taxlaw-2850	412	13	this	this	PRON
taxlaw-2850	412	14	will	will	AUX
taxlaw-2850	412	15	reduce	reduce	VERB
taxlaw-2850	412	16	foreign	foreign	ADJ
taxlaw-2850	412	17	revenues	revenue	NOUN
taxlaw-2850	412	18	without	without	ADP
taxlaw-2850	412	19	affecting	affect	VERB
taxlaw-2850	412	20	u.s	u.s	PROPN
taxlaw-2850	412	21	.	.	PROPN
taxlaw-2850	412	22	revenues	revenue	NOUN
taxlaw-2850	412	23	.	.	PUNCT
taxlaw-2850	413	1	while	while	SCONJ
taxlaw-2850	413	2	economists	economist	NOUN
taxlaw-2850	413	3	have	have	AUX
taxlaw-2850	413	4	argued	argue	VERB
taxlaw-2850	413	5	that	that	SCONJ
taxlaw-2850	413	6	exchange	exchange	NOUN
taxlaw-2850	413	7	rate	rate	NOUN
taxlaw-2850	413	8	changes	change	NOUN
taxlaw-2850	413	9	may	may	AUX
taxlaw-2850	413	10	reduce	reduce	VERB
taxlaw-2850	413	11	trade	trade	NOUN
taxlaw-2850	413	12	-	-	PUNCT
taxlaw-2850	413	13	distorting	distort	VERB
taxlaw-2850	413	14	effects	effect	NOUN
taxlaw-2850	413	15	of	of	ADP
taxlaw-2850	413	16	such	such	ADJ
taxlaw-2850	413	17	tax	tax	NOUN
taxlaw-2850	413	18	law	law	NOUN
taxlaw-2850	413	19	changes	change	NOUN
taxlaw-2850	413	20	,	,	PUNCT
taxlaw-2850	413	21	there	there	PRON
taxlaw-2850	413	22	are	be	VERB
taxlaw-2850	413	23	several	several	ADJ
taxlaw-2850	413	24	reasons	reason	NOUN
taxlaw-2850	413	25	to	to	PART
taxlaw-2850	413	26	suspect	suspect	VERB
taxlaw-2850	413	27	that	that	SCONJ
taxlaw-2850	413	28	such	such	ADJ
taxlaw-2850	413	29	exchange	exchange	NOUN
taxlaw-2850	413	30	rate	rate	NOUN
taxlaw-2850	413	31	changes	change	NOUN
taxlaw-2850	413	32	will	will	AUX
taxlaw-2850	413	33	not	not	PART
taxlaw-2850	413	34	be	be	AUX
taxlaw-2850	413	35	sufficient	sufficient	ADJ
taxlaw-2850	413	36	to	to	PART
taxlaw-2850	413	37	neutralize	neutralize	VERB
taxlaw-2850	413	38	the	the	DET
taxlaw-2850	413	39	effects	effect	NOUN
taxlaw-2850	413	40	of	of	ADP
taxlaw-2850	413	41	such	such	DET
taxlaw-2850	413	42	a	a	DET
taxlaw-2850	413	43	tax	tax	NOUN
taxlaw-2850	413	44	law	law	NOUN
taxlaw-2850	413	45	change	change	NOUN
taxlaw-2850	413	46	.	.	PUNCT
taxlaw-2850	414	1	first	first	ADV
taxlaw-2850	414	2	,	,	PUNCT
taxlaw-2850	414	3	exchange	exchange	NOUN
taxlaw-2850	414	4	rate	rate	NOUN
taxlaw-2850	414	5	changes	change	NOUN
taxlaw-2850	414	6	are	be	AUX
taxlaw-2850	414	7	uniform	uniform	ADJ
taxlaw-2850	414	8	,	,	PUNCT
taxlaw-2850	414	9	yet	yet	CCONJ
taxlaw-2850	414	10	the	the	DET
taxlaw-2850	414	11	export	export	NOUN
taxlaw-2850	414	12	subsidy	subsidy	NOUN
taxlaw-2850	414	13	component	component	NOUN
taxlaw-2850	414	14	of	of	ADP
taxlaw-2850	414	15	the	the	DET
taxlaw-2850	414	16	dbct	dbct	NOUN
taxlaw-2850	414	17	plan	plan	NOUN
taxlaw-2850	414	18	would	would	AUX
taxlaw-2850	414	19	treat	treat	VERB
taxlaw-2850	414	20	different	different	ADJ
taxlaw-2850	414	21	firms	firm	NOUN
taxlaw-2850	414	22	differently	differently	ADV
taxlaw-2850	414	23	.	.	PUNCT
taxlaw-2850	415	1	second	second	ADV
taxlaw-2850	415	2	,	,	PUNCT
taxlaw-2850	415	3	exchange	exchange	NOUN
taxlaw-2850	415	4	rate	rate	NOUN
taxlaw-2850	415	5	markets	market	NOUN
taxlaw-2850	415	6	are	be	AUX
taxlaw-2850	415	7	very	very	ADV
taxlaw-2850	415	8	large	large	ADJ
taxlaw-2850	415	9	,	,	PUNCT
taxlaw-2850	415	10	exchange	exchange	NOUN
taxlaw-2850	415	11	rate	rate	NOUN
taxlaw-2850	415	12	movements	movement	NOUN
taxlaw-2850	415	13	are	be	AUX
taxlaw-2850	415	14	not	not	PART
taxlaw-2850	415	15	well	well	ADV
taxlaw-2850	415	16	predicted	predict	VERB
taxlaw-2850	415	17	by	by	ADP
taxlaw-2850	415	18	economic	economic	ADJ
taxlaw-2850	415	19	fundamentals	fundamental	NOUN
taxlaw-2850	415	20	,	,	PUNCT
taxlaw-2850	415	21	and	and	CCONJ
taxlaw-2850	415	22	many	many	ADJ
taxlaw-2850	415	23	countries	country	NOUN
taxlaw-2850	415	24	fix	fix	VERB
taxlaw-2850	415	25	their	their	PRON
taxlaw-2850	415	26	exchange	exchange	NOUN
taxlaw-2850	415	27	rates	rate	NOUN
taxlaw-2850	415	28	,	,	PUNCT
taxlaw-2850	415	29	all	all	DET
taxlaw-2850	415	30	factors	factor	NOUN
taxlaw-2850	415	31	that	that	PRON
taxlaw-2850	415	32	would	would	AUX
taxlaw-2850	415	33	reduce	reduce	VERB
taxlaw-2850	415	34	hopes	hope	NOUN
taxlaw-2850	415	35	of	of	ADP
taxlaw-2850	415	36	smooth	smooth	ADJ
taxlaw-2850	415	37	countervailing	countervailing	ADJ
taxlaw-2850	415	38	exchange	exchange	NOUN
taxlaw-2850	415	39	rate	rate	NOUN
taxlaw-2850	415	40	adjustment	adjustment	NOUN
taxlaw-2850	415	41	.	.	PUNCT
taxlaw-2850	416	1	third	third	ADJ
taxlaw-2850	416	2	,	,	PUNCT
taxlaw-2850	416	3	exporting	export	VERB
taxlaw-2850	416	4	firms	firm	NOUN
taxlaw-2850	416	5	may	may	AUX
taxlaw-2850	416	6	receive	receive	VERB
taxlaw-2850	416	7	incomplete	incomplete	ADJ
taxlaw-2850	416	8	loss	loss	NOUN
taxlaw-2850	416	9	offsets	offset	NOUN
taxlaw-2850	416	10	,	,	PUNCT
taxlaw-2850	416	11	and	and	CCONJ
taxlaw-2850	416	12	that	that	PRON
taxlaw-2850	416	13	would	would	AUX
taxlaw-2850	416	14	cause	cause	VERB
taxlaw-2850	416	15	trade	trade	NOUN
taxlaw-2850	416	16	distortions.55	distortions.55	NOUN
taxlaw-2850	416	17	however	however	ADV
taxlaw-2850	416	18	,	,	PUNCT
taxlaw-2850	416	19	even	even	ADV
taxlaw-2850	416	20	if	if	SCONJ
taxlaw-2850	416	21	these	these	DET
taxlaw-2850	416	22	economic	economic	ADJ
taxlaw-2850	416	23	effects	effect	NOUN
taxlaw-2850	416	24	were	be	AUX
taxlaw-2850	416	25	disregarded	disregard	VERB
taxlaw-2850	416	26	,	,	PUNCT
taxlaw-2850	416	27	it	it	PRON
taxlaw-2850	416	28	is	be	AUX
taxlaw-2850	416	29	clear	clear	ADJ
taxlaw-2850	416	30	that	that	SCONJ
taxlaw-2850	416	31	the	the	DET
taxlaw-2850	416	32	dbct	dbct	NOUN
taxlaw-2850	416	33	is	be	AUX
taxlaw-2850	416	34	on	on	ADP
taxlaw-2850	416	35	shaky	shaky	ADJ
taxlaw-2850	416	36	legal	legal	ADJ
taxlaw-2850	416	37	ground	ground	NOUN
taxlaw-2850	416	38	with	with	ADP
taxlaw-2850	416	39	respect	respect	NOUN
taxlaw-2850	416	40	to	to	ADP
taxlaw-2850	416	41	both	both	DET
taxlaw-2850	416	42	wto	wto	PROPN
taxlaw-2850	416	43	rules	rule	NOUN
taxlaw-2850	416	44	and	and	CCONJ
taxlaw-2850	416	45	our	our	PRON
taxlaw-2850	416	46	tax	tax	NOUN
taxlaw-2850	416	47	treaties	treaty	NOUN
taxlaw-2850	416	48	.	.	PUNCT
taxlaw-2850	417	1	the	the	DET
taxlaw-2850	417	2	wto	wto	PROPN
taxlaw-2850	417	3	is	be	AUX
taxlaw-2850	417	4	likely	likely	ADJ
taxlaw-2850	417	5	to	to	PART
taxlaw-2850	417	6	recognize	recognize	VERB
taxlaw-2850	417	7	that	that	SCONJ
taxlaw-2850	417	8	this	this	DET
taxlaw-2850	417	9	dbct	dbct	NOUN
taxlaw-2850	417	10	is	be	AUX
taxlaw-2850	417	11	non	non	ADJ
taxlaw-2850	417	12	-	-	ADJ
taxlaw-2850	417	13	equivalent	equivalent	ADJ
taxlaw-2850	417	14	to	to	ADP
taxlaw-2850	417	15	a	a	DET
taxlaw-2850	417	16	vat	vat	NOUN
taxlaw-2850	417	17	,	,	PUNCT
taxlaw-2850	417	18	and	and	CCONJ
taxlaw-2850	417	19	thus	thus	ADV
taxlaw-2850	417	20	a	a	DET
taxlaw-2850	417	21	direct	direct	ADJ
taxlaw-2850	417	22	tax	tax	NOUN
taxlaw-2850	417	23	,	,	PUNCT
taxlaw-2850	417	24	where	where	SCONJ
taxlaw-2850	417	25	border	border	NOUN
taxlaw-2850	417	26	adjustments	adjustment	NOUN
taxlaw-2850	417	27	are	be	AUX
taxlaw-2850	417	28	not	not	PART
taxlaw-2850	417	29	allowed	allow	VERB
taxlaw-2850	417	30	.	.	PUNCT
taxlaw-2850	418	1	this	this	PRON
taxlaw-2850	418	2	will	will	AUX
taxlaw-2850	418	3	likely	likely	ADV
taxlaw-2850	418	4	lead	lead	VERB
taxlaw-2850	418	5	to	to	ADP
taxlaw-2850	418	6	years	year	NOUN
taxlaw-2850	418	7	of	of	ADP
taxlaw-2850	418	8	litigation	litigation	NOUN
taxlaw-2850	418	9	and	and	CCONJ
taxlaw-2850	418	10	perhaps	perhaps	ADV
taxlaw-2850	418	11	an	an	DET
taxlaw-2850	418	12	endgame	endgame	NOUN
taxlaw-2850	418	13	whereby	whereby	SCONJ
taxlaw-2850	418	14	the	the	DET
taxlaw-2850	418	15	dbct	dbct	NOUN
taxlaw-2850	418	16	is	be	AUX
taxlaw-2850	418	17	simply	simply	ADV
taxlaw-2850	418	18	jettisoned	jettison	VERB
taxlaw-2850	418	19	in	in	ADP
taxlaw-2850	418	20	favor	favor	NOUN
taxlaw-2850	418	21	of	of	ADP
taxlaw-2850	418	22	a	a	DET
taxlaw-2850	418	23	vat	vat	NOUN
taxlaw-2850	418	24	.	.	PUNCT
taxlaw-2850	419	1	this	this	PRON
taxlaw-2850	419	2	would	would	AUX
taxlaw-2850	419	3	convert	convert	VERB
taxlaw-2850	419	4	one	one	NUM
taxlaw-2850	419	5	of	of	ADP
taxlaw-2850	419	6	the	the	DET
taxlaw-2850	419	7	most	most	ADV
taxlaw-2850	419	8	progressive	progressive	ADJ
taxlaw-2850	419	9	tax	tax	NOUN
taxlaw-2850	419	10	instruments	instrument	NOUN
taxlaw-2850	419	11	in	in	ADP
taxlaw-2850	419	12	our	our	PRON
taxlaw-2850	419	13	tax	tax	NOUN
taxlaw-2850	419	14	system	system	NOUN
taxlaw-2850	419	15	into	into	ADP
taxlaw-2850	419	16	a	a	DET
taxlaw-2850	419	17	regressive	regressive	ADJ
taxlaw-2850	419	18	consumption	consumption	NOUN
taxlaw-2850	419	19	tax	tax	NOUN
taxlaw-2850	419	20	.	.	PUNCT
taxlaw-2850	420	1	in	in	ADP
taxlaw-2850	420	2	the	the	DET
taxlaw-2850	420	3	meantime	meantime	NOUN
taxlaw-2850	420	4	,	,	PUNCT
taxlaw-2850	420	5	we	we	PRON
taxlaw-2850	420	6	are	be	AUX
taxlaw-2850	420	7	likely	likely	ADJ
taxlaw-2850	420	8	to	to	PART
taxlaw-2850	420	9	face	face	VERB
taxlaw-2850	420	10	the	the	DET
taxlaw-2850	420	11	prospect	prospect	NOUN
taxlaw-2850	420	12	of	of	ADP
taxlaw-2850	420	13	large	large	ADJ
taxlaw-2850	420	14	tariff	tariff	NOUN
taxlaw-2850	420	15	retaliations	retaliation	NOUN
taxlaw-2850	420	16	by	by	ADP
taxlaw-2850	420	17	our	our	PRON
taxlaw-2850	420	18	trading	trading	NOUN
taxlaw-2850	420	19	partners	partner	NOUN
taxlaw-2850	420	20	,	,	PUNCT
taxlaw-2850	420	21	in	in	ADP
taxlaw-2850	420	22	an	an	DET
taxlaw-2850	420	23	environment	environment	NOUN
taxlaw-2850	420	24	where	where	SCONJ
taxlaw-2850	420	25	the	the	DET
taxlaw-2850	420	26	incoming	incoming	ADJ
taxlaw-2850	420	27	u.s	u.s	PROPN
taxlaw-2850	420	28	.	.	PROPN
taxlaw-2850	420	29	administration	administration	NOUN
taxlaw-2850	420	30	has	have	AUX
taxlaw-2850	420	31	already	already	ADV
taxlaw-2850	420	32	provided	provide	VERB
taxlaw-2850	420	33	ample	ample	ADJ
taxlaw-2850	420	34	reason	reason	NOUN
taxlaw-2850	420	35	to	to	PART
taxlaw-2850	420	36	fear	fear	VERB
taxlaw-2850	420	37	trade	trade	NOUN
taxlaw-2850	420	38	wars	war	NOUN
taxlaw-2850	420	39	.	.	PUNCT
taxlaw-2850	421	1	55	55	NUM
taxlaw-2850	421	2	even	even	ADV
taxlaw-2850	421	3	if	if	SCONJ
taxlaw-2850	421	4	the	the	DET
taxlaw-2850	421	5	dollar	dollar	NOUN
taxlaw-2850	421	6	appreciates	appreciate	VERB
taxlaw-2850	421	7	fully	fully	ADV
taxlaw-2850	421	8	,	,	PUNCT
taxlaw-2850	421	9	there	there	PRON
taxlaw-2850	421	10	are	be	VERB
taxlaw-2850	421	11	still	still	ADV
taxlaw-2850	421	12	serious	serious	ADJ
taxlaw-2850	421	13	concerns	concern	NOUN
taxlaw-2850	421	14	.	.	PUNCT
taxlaw-2850	422	1	exchange	exchange	NOUN
taxlaw-2850	422	2	rate	rate	NOUN
taxlaw-2850	422	3	appreciation	appreciation	NOUN
taxlaw-2850	422	4	generates	generate	VERB
taxlaw-2850	422	5	its	its	PRON
taxlaw-2850	422	6	own	own	ADJ
taxlaw-2850	422	7	risks	risk	NOUN
taxlaw-2850	422	8	to	to	ADP
taxlaw-2850	422	9	the	the	DET
taxlaw-2850	422	10	world	world	NOUN
taxlaw-2850	422	11	economy	economy	NOUN
taxlaw-2850	422	12	,	,	PUNCT
taxlaw-2850	422	13	generating	generate	VERB
taxlaw-2850	422	14	serious	serious	ADJ
taxlaw-2850	422	15	financial	financial	ADJ
taxlaw-2850	422	16	vulnerability	vulnerability	NOUN
taxlaw-2850	422	17	in	in	ADP
taxlaw-2850	422	18	a	a	DET
taxlaw-2850	422	19	large	large	ADJ
taxlaw-2850	422	20	number	number	NOUN
taxlaw-2850	422	21	of	of	ADP
taxlaw-2850	422	22	countries	country	NOUN
taxlaw-2850	422	23	that	that	PRON
taxlaw-2850	422	24	have	have	VERB
taxlaw-2850	422	25	substantial	substantial	ADJ
taxlaw-2850	422	26	dollar	dollar	NOUN
taxlaw-2850	422	27	liabilities	liability	NOUN
taxlaw-2850	422	28	.	.	PUNCT
taxlaw-2850	423	1	dollar	dollar	NOUN
taxlaw-2850	423	2	appreciation	appreciation	NOUN
taxlaw-2850	423	3	will	will	AUX
taxlaw-2850	423	4	also	also	ADV
taxlaw-2850	423	5	result	result	VERB
taxlaw-2850	423	6	in	in	ADP
taxlaw-2850	423	7	a	a	DET
taxlaw-2850	423	8	multi	multi	ADJ
taxlaw-2850	423	9	trilliondollar	trilliondollar	ADJ
taxlaw-2850	423	10	deterioration	deterioration	NOUN
taxlaw-2850	423	11	in	in	ADP
taxlaw-2850	423	12	the	the	DET
taxlaw-2850	423	13	u.s	u.s	PROPN
taxlaw-2850	423	14	.	.	PROPN
taxlaw-2850	423	15	net	net	ADJ
taxlaw-2850	423	16	international	international	ADJ
taxlaw-2850	423	17	investment	investment	NOUN
taxlaw-2850	423	18	position	position	NOUN
taxlaw-2850	423	19	,	,	PUNCT
taxlaw-2850	423	20	a	a	DET
taxlaw-2850	423	21	large	large	ADJ
taxlaw-2850	423	22	wealth	wealth	NOUN
taxlaw-2850	423	23	redistribution	redistribution	NOUN
taxlaw-2850	423	24	away	away	ADV
taxlaw-2850	423	25	from	from	ADP
taxlaw-2850	423	26	u.s	u.s	PROPN
taxlaw-2850	423	27	.	.	PROPN
taxlaw-2850	423	28	holders	holder	NOUN
taxlaw-2850	423	29	of	of	ADP
taxlaw-2850	423	30	foreign	foreign	ADJ
taxlaw-2850	423	31	assets	asset	NOUN
taxlaw-2850	423	32	and	and	CCONJ
taxlaw-2850	423	33	toward	toward	ADP
taxlaw-2850	423	34	foreign	foreign	ADJ
taxlaw-2850	423	35	holders	holder	NOUN
taxlaw-2850	423	36	of	of	ADP
taxlaw-2850	423	37	u.s	u.s	PROPN
taxlaw-2850	423	38	.	.	PROPN
taxlaw-2850	423	39	assets	asset	NOUN
taxlaw-2850	423	40	.	.	PUNCT
taxlaw-2850	424	1	2017	2017	NUM
taxlaw-2850	424	2	]	]	PUNCT
taxlaw-2850	424	3	problems	problem	NOUN
taxlaw-2850	424	4	with	with	ADP
taxlaw-2850	424	5	destination	destination	NOUN
taxlaw-2850	424	6	-	-	PUNCT
taxlaw-2850	424	7	based	base	VERB
taxlaw-2850	424	8	corporate	corporate	ADJ
taxlaw-2850	424	9	taxes	taxis	NOUN
taxlaw-2850	424	10	255	255	NUM
taxlaw-2850	424	11	given	give	VERB
taxlaw-2850	424	12	these	these	DET
taxlaw-2850	424	13	concerns	concern	NOUN
taxlaw-2850	424	14	,	,	PUNCT
taxlaw-2850	424	15	we	we	PRON
taxlaw-2850	424	16	would	would	AUX
taxlaw-2850	424	17	recommend	recommend	VERB
taxlaw-2850	424	18	that	that	SCONJ
taxlaw-2850	424	19	congress	congress	PROPN
taxlaw-2850	424	20	reject	reject	VERB
taxlaw-2850	424	21	the	the	DET
taxlaw-2850	424	22	ryan	ryan	PROPN
taxlaw-2850	424	23	blueprint	blueprint	PROPN
taxlaw-2850	424	24	.	.	PUNCT
taxlaw-2850	425	1	instead	instead	ADV
taxlaw-2850	425	2	,	,	PUNCT
taxlaw-2850	425	3	it	it	PRON
taxlaw-2850	425	4	should	should	AUX
taxlaw-2850	425	5	focus	focus	VERB
taxlaw-2850	425	6	on	on	ADP
taxlaw-2850	425	7	a	a	DET
taxlaw-2850	425	8	revenue	revenue	NOUN
taxlaw-2850	425	9	-	-	PUNCT
taxlaw-2850	425	10	neutral	neutral	ADJ
taxlaw-2850	425	11	tax	tax	NOUN
taxlaw-2850	425	12	reform	reform	NOUN
taxlaw-2850	425	13	that	that	PRON
taxlaw-2850	425	14	reduces	reduce	VERB
taxlaw-2850	425	15	the	the	DET
taxlaw-2850	425	16	corporate	corporate	ADJ
taxlaw-2850	425	17	tax	tax	NOUN
taxlaw-2850	425	18	rate	rate	NOUN
taxlaw-2850	425	19	and	and	CCONJ
taxlaw-2850	425	20	eliminates	eliminate	VERB
taxlaw-2850	425	21	the	the	DET
taxlaw-2850	425	22	major	major	ADJ
taxlaw-2850	425	23	corporate	corporate	ADJ
taxlaw-2850	425	24	tax	tax	NOUN
taxlaw-2850	425	25	expenditures	expenditure	NOUN
taxlaw-2850	425	26	including	include	VERB
taxlaw-2850	425	27	deferral	deferral	ADJ
taxlaw-2850	425	28	,	,	PUNCT
taxlaw-2850	425	29	taxing	tax	VERB
taxlaw-2850	425	30	accumulated	accumulate	VERB
taxlaw-2850	425	31	offshore	offshore	ADJ
taxlaw-2850	425	32	earnings	earning	NOUN
taxlaw-2850	425	33	in	in	ADP
taxlaw-2850	425	34	full	full	ADJ
taxlaw-2850	425	35	.	.	PUNCT
taxlaw-2850	426	1	eliminating	eliminate	VERB
taxlaw-2850	426	2	deferral	deferral	NOUN
taxlaw-2850	426	3	would	would	AUX
taxlaw-2850	426	4	eliminate	eliminate	VERB
taxlaw-2850	426	5	the	the	DET
taxlaw-2850	426	6	incentive	incentive	NOUN
taxlaw-2850	426	7	to	to	PART
taxlaw-2850	426	8	earn	earn	VERB
taxlaw-2850	426	9	income	income	NOUN
taxlaw-2850	426	10	in	in	ADP
taxlaw-2850	426	11	low	low	ADJ
taxlaw-2850	426	12	-	-	PUNCT
taxlaw-2850	426	13	tax	tax	NOUN
taxlaw-2850	426	14	countries	country	NOUN
taxlaw-2850	426	15	,	,	PUNCT
taxlaw-2850	426	16	by	by	ADP
taxlaw-2850	426	17	treating	treat	VERB
taxlaw-2850	426	18	foreign	foreign	ADJ
taxlaw-2850	426	19	and	and	CCONJ
taxlaw-2850	426	20	domestic	domestic	ADJ
taxlaw-2850	426	21	income	income	NOUN
taxlaw-2850	426	22	alike	alike	ADV
taxlaw-2850	426	23	for	for	ADP
taxlaw-2850	426	24	tax	tax	NOUN
taxlaw-2850	426	25	purposes	purpose	NOUN
taxlaw-2850	426	26	.	.	PUNCT
taxlaw-2850	427	1	pairing	pair	VERB
taxlaw-2850	427	2	that	that	DET
taxlaw-2850	427	3	reform	reform	NOUN
taxlaw-2850	427	4	with	with	ADP
taxlaw-2850	427	5	a	a	DET
taxlaw-2850	427	6	lower	low	ADJ
taxlaw-2850	427	7	corporate	corporate	ADJ
taxlaw-2850	427	8	tax	tax	NOUN
taxlaw-2850	427	9	rate	rate	NOUN
taxlaw-2850	427	10	need	need	AUX
taxlaw-2850	427	11	not	not	PART
taxlaw-2850	427	12	raise	raise	VERB
taxlaw-2850	427	13	tax	tax	NOUN
taxlaw-2850	427	14	burdens	burden	NOUN
taxlaw-2850	427	15	on	on	ADP
taxlaw-2850	427	16	average	average	ADJ
taxlaw-2850	427	17	,	,	PUNCT
taxlaw-2850	427	18	although	although	SCONJ
taxlaw-2850	427	19	it	it	PRON
taxlaw-2850	427	20	would	would	AUX
taxlaw-2850	427	21	create	create	VERB
taxlaw-2850	427	22	winners	winner	NOUN
taxlaw-2850	427	23	and	and	CCONJ
taxlaw-2850	427	24	losers	loser	NOUN
taxlaw-2850	427	25	among	among	ADP
taxlaw-2850	427	26	corporate	corporate	ADJ
taxlaw-2850	427	27	taxpayers	taxpayer	NOUN
taxlaw-2850	427	28	.	.	PUNCT
taxlaw-2850	428	1	a	a	DET
taxlaw-2850	428	2	more	more	ADV
taxlaw-2850	428	3	fundamental	fundamental	ADJ
taxlaw-2850	428	4	reform	reform	NOUN
taxlaw-2850	428	5	would	would	AUX
taxlaw-2850	428	6	require	require	VERB
taxlaw-2850	428	7	worldwide	worldwide	ADJ
taxlaw-2850	428	8	corporate	corporate	ADJ
taxlaw-2850	428	9	tax	tax	NOUN
taxlaw-2850	428	10	consolidation	consolidation	NOUN
taxlaw-2850	428	11	;	;	PUNCT
taxlaw-2850	428	12	this	this	PRON
taxlaw-2850	428	13	would	would	AUX
taxlaw-2850	428	14	better	well	ADV
taxlaw-2850	428	15	align	align	VERB
taxlaw-2850	428	16	the	the	DET
taxlaw-2850	428	17	tax	tax	NOUN
taxlaw-2850	428	18	system	system	NOUN
taxlaw-2850	428	19	with	with	ADP
taxlaw-2850	428	20	the	the	DET
taxlaw-2850	428	21	reality	reality	NOUN
taxlaw-2850	428	22	of	of	ADP
taxlaw-2850	428	23	globally	globally	ADV
taxlaw-2850	428	24	-	-	PUNCT
taxlaw-2850	428	25	integrated	integrate	VERB
taxlaw-2850	428	26	corporations	corporation	NOUN
taxlaw-2850	428	27	.	.	PUNCT
taxlaw-2850	429	1	taxing	tax	VERB
taxlaw-2850	429	2	foreign	foreign	ADJ
taxlaw-2850	429	3	income	income	NOUN
taxlaw-2850	429	4	currently	currently	ADV
taxlaw-2850	429	5	also	also	ADV
taxlaw-2850	429	6	eliminates	eliminate	VERB
taxlaw-2850	429	7	the	the	DET
taxlaw-2850	429	8	incentive	incentive	NOUN
taxlaw-2850	429	9	to	to	PART
taxlaw-2850	429	10	build	build	VERB
taxlaw-2850	429	11	up	up	ADP
taxlaw-2850	429	12	large	large	ADJ
taxlaw-2850	429	13	stocks	stock	NOUN
taxlaw-2850	429	14	of	of	ADP
taxlaw-2850	429	15	unrepatriated	unrepatriated	ADJ
taxlaw-2850	429	16	foreign	foreign	ADJ
taxlaw-2850	429	17	income	income	NOUN
taxlaw-2850	429	18	,	,	PUNCT
taxlaw-2850	429	19	now	now	ADV
taxlaw-2850	429	20	estimated	estimate	VERB
taxlaw-2850	429	21	at	at	ADP
taxlaw-2850	429	22	$	$	SYM
taxlaw-2850	429	23	2.6	2.6	NUM
taxlaw-2850	429	24	trillion	trillion	NUM
taxlaw-2850	429	25	.	.	PUNCT
taxlaw-2850	430	1	this	this	DET
taxlaw-2850	430	2	income	income	NOUN
taxlaw-2850	430	3	is	be	AUX
taxlaw-2850	430	4	often	often	ADV
taxlaw-2850	430	5	invested	invest	VERB
taxlaw-2850	430	6	in	in	ADP
taxlaw-2850	430	7	u.s	u.s	PROPN
taxlaw-2850	430	8	.	.	PROPN
taxlaw-2850	430	9	capital	capital	NOUN
taxlaw-2850	430	10	markets	market	NOUN
taxlaw-2850	430	11	,	,	PUNCT
taxlaw-2850	430	12	and	and	CCONJ
taxlaw-2850	430	13	it	it	PRON
taxlaw-2850	430	14	increases	increase	VERB
taxlaw-2850	430	15	the	the	DET
taxlaw-2850	430	16	creditworthiness	creditworthiness	NOUN
taxlaw-2850	430	17	of	of	ADP
taxlaw-2850	430	18	u.s	u.s	PROPN
taxlaw-2850	430	19	.	.	PROPN
taxlaw-2850	430	20	multinational	multinational	ADJ
taxlaw-2850	430	21	corporations	corporation	NOUN
taxlaw-2850	430	22	,	,	PUNCT
taxlaw-2850	430	23	who	who	PRON
taxlaw-2850	430	24	can	can	AUX
taxlaw-2850	430	25	easily	easily	ADV
taxlaw-2850	430	26	finance	finance	VERB
taxlaw-2850	430	27	worthy	worthy	ADJ
taxlaw-2850	430	28	investments	investment	NOUN
taxlaw-2850	430	29	.	.	PUNCT
taxlaw-2850	431	1	but	but	CCONJ
taxlaw-2850	431	2	corporations	corporation	NOUN
taxlaw-2850	431	3	are	be	AUX
taxlaw-2850	431	4	inhibited	inhibit	VERB
taxlaw-2850	431	5	from	from	ADP
taxlaw-2850	431	6	repatriation	repatriation	NOUN
taxlaw-2850	431	7	by	by	ADP
taxlaw-2850	431	8	the	the	DET
taxlaw-2850	431	9	prospect	prospect	NOUN
taxlaw-2850	431	10	of	of	ADP
taxlaw-2850	431	11	more	more	ADV
taxlaw-2850	431	12	favorable	favorable	ADJ
taxlaw-2850	431	13	tax	tax	NOUN
taxlaw-2850	431	14	treatment	treatment	NOUN
taxlaw-2850	431	15	if	if	SCONJ
taxlaw-2850	431	16	they	they	PRON
taxlaw-2850	431	17	delay	delay	VERB
taxlaw-2850	431	18	,	,	PUNCT
taxlaw-2850	431	19	so	so	CCONJ
taxlaw-2850	431	20	this	this	PRON
taxlaw-2850	431	21	makes	make	VERB
taxlaw-2850	431	22	it	it	PRON
taxlaw-2850	431	23	difficult	difficult	ADJ
taxlaw-2850	431	24	for	for	SCONJ
taxlaw-2850	431	25	them	they	PRON
taxlaw-2850	431	26	to	to	PART
taxlaw-2850	431	27	return	return	VERB
taxlaw-2850	431	28	profits	profit	NOUN
taxlaw-2850	431	29	to	to	ADP
taxlaw-2850	431	30	shareholders	shareholder	NOUN
taxlaw-2850	431	31	.	.	PUNCT
taxlaw-2850	432	1	indeed	indeed	ADV
taxlaw-2850	432	2	these	these	DET
taxlaw-2850	432	3	concerns	concern	NOUN
taxlaw-2850	432	4	about	about	ADP
taxlaw-2850	432	5	repatriation	repatriation	NOUN
taxlaw-2850	432	6	are	be	AUX
taxlaw-2850	432	7	likely	likely	ADJ
taxlaw-2850	432	8	to	to	PART
taxlaw-2850	432	9	give	give	VERB
taxlaw-2850	432	10	the	the	DET
taxlaw-2850	432	11	multinational	multinational	ADJ
taxlaw-2850	432	12	business	business	NOUN
taxlaw-2850	432	13	community	community	NOUN
taxlaw-2850	432	14	a	a	DET
taxlaw-2850	432	15	large	large	ADJ
taxlaw-2850	432	16	interest	interest	NOUN
taxlaw-2850	432	17	in	in	ADP
taxlaw-2850	432	18	corporate	corporate	ADJ
taxlaw-2850	432	19	tax	tax	NOUN
taxlaw-2850	432	20	reform	reform	NOUN
taxlaw-2850	432	21	.	.	PUNCT
taxlaw-2850	433	1	settling	settle	VERB
taxlaw-2850	433	2	the	the	DET
taxlaw-2850	433	3	future	future	ADJ
taxlaw-2850	433	4	tax	tax	NOUN
taxlaw-2850	433	5	treatment	treatment	NOUN
taxlaw-2850	433	6	of	of	ADP
taxlaw-2850	433	7	foreign	foreign	ADJ
taxlaw-2850	433	8	income	income	NOUN
taxlaw-2850	433	9	should	should	AUX
taxlaw-2850	433	10	be	be	AUX
taxlaw-2850	433	11	a	a	DET
taxlaw-2850	433	12	key	key	ADJ
taxlaw-2850	433	13	goal	goal	NOUN
taxlaw-2850	433	14	of	of	ADP
taxlaw-2850	433	15	these	these	PRON
taxlaw-2850	433	16	efforts.56	efforts.56	NOUN
taxlaw-2850	433	17	in	in	ADP
taxlaw-2850	433	18	terms	term	NOUN
taxlaw-2850	433	19	of	of	ADP
taxlaw-2850	433	20	more	more	ADJ
taxlaw-2850	433	21	incremental	incremental	ADJ
taxlaw-2850	433	22	reforms	reform	NOUN
taxlaw-2850	433	23	,	,	PUNCT
taxlaw-2850	433	24	even	even	ADV
taxlaw-2850	433	25	a	a	DET
taxlaw-2850	433	26	per	per	ADP
taxlaw-2850	433	27	-	-	PUNCT
taxlaw-2850	433	28	country	country	NOUN
taxlaw-2850	433	29	minimum	minimum	ADJ
taxlaw-2850	433	30	tax	tax	NOUN
taxlaw-2850	433	31	would	would	AUX
taxlaw-2850	433	32	be	be	AUX
taxlaw-2850	433	33	a	a	DET
taxlaw-2850	433	34	big	big	ADJ
taxlaw-2850	433	35	step	step	NOUN
taxlaw-2850	433	36	toward	toward	ADP
taxlaw-2850	433	37	reducing	reduce	VERB
taxlaw-2850	433	38	profit	profit	NOUN
taxlaw-2850	433	39	shifting	shift	VERB
taxlaw-2850	433	40	toward	toward	ADP
taxlaw-2850	433	41	tax	tax	NOUN
taxlaw-2850	433	42	havens	haven	NOUN
taxlaw-2850	433	43	and	and	CCONJ
taxlaw-2850	433	44	protecting	protect	VERB
taxlaw-2850	433	45	the	the	DET
taxlaw-2850	433	46	corporate	corporate	ADJ
taxlaw-2850	433	47	tax	tax	NOUN
taxlaw-2850	433	48	base	base	NOUN
taxlaw-2850	433	49	.	.	PUNCT
taxlaw-2850	434	1	a	a	DET
taxlaw-2850	434	2	minimum	minimum	ADJ
taxlaw-2850	434	3	tax	tax	NOUN
taxlaw-2850	434	4	would	would	AUX
taxlaw-2850	434	5	currently	currently	ADV
taxlaw-2850	434	6	tax	tax	NOUN
taxlaw-2850	434	7	income	income	NOUN
taxlaw-2850	434	8	earned	earn	VERB
taxlaw-2850	434	9	in	in	ADP
taxlaw-2850	434	10	the	the	DET
taxlaw-2850	434	11	lowest	low	ADJ
taxlaw-2850	434	12	tax	tax	NOUN
taxlaw-2850	434	13	countries	country	NOUN
taxlaw-2850	434	14	,	,	PUNCT
taxlaw-2850	434	15	and	and	CCONJ
taxlaw-2850	434	16	work	work	VERB
taxlaw-2850	434	17	by	by	ADP
taxlaw-2850	434	18	clausing	clause	VERB
taxlaw-2850	434	19	suggests	suggest	VERB
taxlaw-2850	434	20	that	that	SCONJ
taxlaw-2850	434	21	98	98	NUM
taxlaw-2850	434	22	%	%	NOUN
taxlaw-2850	434	23	of	of	ADP
taxlaw-2850	434	24	the	the	DET
taxlaw-2850	434	25	profit	profit	NOUN
taxlaw-2850	434	26	shifting	shift	VERB
taxlaw-2850	434	27	out	out	ADP
taxlaw-2850	434	28	of	of	ADP
taxlaw-2850	434	29	the	the	DET
taxlaw-2850	434	30	united	united	PROPN
taxlaw-2850	434	31	states	states	PROPN
taxlaw-2850	434	32	is	be	AUX
taxlaw-2850	434	33	destined	destine	VERB
taxlaw-2850	434	34	for	for	ADP
taxlaw-2850	434	35	countries	country	NOUN
taxlaw-2850	434	36	with	with	ADP
taxlaw-2850	434	37	foreign	foreign	ADJ
taxlaw-2850	434	38	tax	tax	NOUN
taxlaw-2850	434	39	rates	rate	NOUN
taxlaw-2850	434	40	below	below	ADP
taxlaw-2850	434	41	15%.57	15%.57	NUM
taxlaw-2850	434	42	other	other	ADJ
taxlaw-2850	434	43	helpful	helpful	ADJ
taxlaw-2850	434	44	incremental	incremental	ADJ
taxlaw-2850	434	45	steps	step	NOUN
taxlaw-2850	434	46	include	include	VERB
taxlaw-2850	434	47	stronger	strong	ADJ
taxlaw-2850	434	48	“	"	PUNCT
taxlaw-2850	434	49	earningsstripping	earningsstripping	NOUN
taxlaw-2850	434	50	”	"	PUNCT
taxlaw-2850	434	51	rules	rule	NOUN
taxlaw-2850	434	52	and	and	CCONJ
taxlaw-2850	434	53	anti	anti	ADJ
taxlaw-2850	434	54	-	-	ADJ
taxlaw-2850	434	55	corporate	corporate	ADJ
taxlaw-2850	434	56	inversion	inversion	NOUN
taxlaw-2850	434	57	measures	measure	NOUN
taxlaw-2850	434	58	such	such	ADJ
taxlaw-2850	434	59	as	as	ADP
taxlaw-2850	434	60	an	an	DET
taxlaw-2850	434	61	exit	exit	NOUN
taxlaw-2850	434	62	tax	tax	NOUN
taxlaw-2850	434	63	.	.	PUNCT
taxlaw-2850	435	1	56	56	NUM
taxlaw-2850	435	2	toward	toward	ADP
taxlaw-2850	435	3	this	this	DET
taxlaw-2850	435	4	end	end	NOUN
taxlaw-2850	435	5	,	,	PUNCT
taxlaw-2850	435	6	the	the	DET
taxlaw-2850	435	7	u.s	u.s	PROPN
taxlaw-2850	435	8	.	.	PROPN
taxlaw-2850	435	9	congress	congress	PROPN
taxlaw-2850	435	10	did	do	VERB
taxlaw-2850	435	11	a	a	DET
taxlaw-2850	435	12	great	great	ADJ
taxlaw-2850	435	13	disservice	disservice	NOUN
taxlaw-2850	435	14	when	when	SCONJ
taxlaw-2850	435	15	they	they	PRON
taxlaw-2850	435	16	enacted	enact	VERB
taxlaw-2850	435	17	a	a	DET
taxlaw-2850	435	18	one	one	NUM
taxlaw-2850	435	19	-	-	PUNCT
taxlaw-2850	435	20	time	time	NOUN
taxlaw-2850	435	21	holiday	holiday	NOUN
taxlaw-2850	435	22	on	on	ADP
taxlaw-2850	435	23	dividend	dividend	NOUN
taxlaw-2850	435	24	repatriation	repatriation	NOUN
taxlaw-2850	435	25	as	as	ADP
taxlaw-2850	435	26	part	part	NOUN
taxlaw-2850	435	27	of	of	ADP
taxlaw-2850	435	28	the	the	DET
taxlaw-2850	435	29	american	american	ADJ
taxlaw-2850	435	30	jobs	jobs	PROPN
taxlaw-2850	435	31	creation	creation	PROPN
taxlaw-2850	435	32	act	act	NOUN
taxlaw-2850	435	33	of	of	ADP
taxlaw-2850	435	34	2004	2004	NUM
taxlaw-2850	435	35	.	.	PUNCT
taxlaw-2850	436	1	american	american	ADJ
taxlaw-2850	436	2	jobs	jobs	PROPN
taxlaw-2850	436	3	creation	creation	PROPN
taxlaw-2850	436	4	act	act	NOUN
taxlaw-2850	436	5	of	of	ADP
taxlaw-2850	436	6	2004	2004	NUM
taxlaw-2850	436	7	,	,	PUNCT
taxlaw-2850	436	8	pub	pub	NOUN
taxlaw-2850	436	9	.	.	PUNCT
taxlaw-2850	437	1	l.	l.	PROPN
taxlaw-2850	437	2	no	no	INTJ
taxlaw-2850	437	3	.	.	PROPN
taxlaw-2850	438	1	108	108	NUM
taxlaw-2850	438	2	-	-	SYM
taxlaw-2850	438	3	357	357	NUM
taxlaw-2850	438	4	,	,	PUNCT
taxlaw-2850	438	5	118	118	NUM
taxlaw-2850	438	6	stat	stat	NOUN
taxlaw-2850	438	7	.	.	PUNCT
taxlaw-2850	439	1	1418	1418	NUM
taxlaw-2850	439	2	(	(	PUNCT
taxlaw-2850	439	3	2004	2004	NUM
taxlaw-2850	439	4	)	)	PUNCT
taxlaw-2850	439	5	.	.	PUNCT
taxlaw-2850	440	1	ever	ever	ADV
taxlaw-2850	440	2	since	since	ADV
taxlaw-2850	440	3	,	,	PUNCT
taxlaw-2850	440	4	companies	company	NOUN
taxlaw-2850	440	5	have	have	AUX
taxlaw-2850	440	6	been	be	AUX
taxlaw-2850	440	7	more	more	ADV
taxlaw-2850	440	8	likely	likely	ADJ
taxlaw-2850	440	9	to	to	PART
taxlaw-2850	440	10	delay	delay	VERB
taxlaw-2850	440	11	repatriation	repatriation	NOUN
taxlaw-2850	440	12	in	in	ADP
taxlaw-2850	440	13	the	the	DET
taxlaw-2850	440	14	hope	hope	NOUN
taxlaw-2850	440	15	of	of	ADP
taxlaw-2850	440	16	future	future	ADJ
taxlaw-2850	440	17	holidays	holiday	NOUN
taxlaw-2850	440	18	(	(	PUNCT
taxlaw-2850	440	19	or	or	CCONJ
taxlaw-2850	440	20	permanently	permanently	ADV
taxlaw-2850	440	21	more	more	ADV
taxlaw-2850	440	22	favorable	favorable	ADJ
taxlaw-2850	440	23	treatment	treatment	NOUN
taxlaw-2850	440	24	)	)	PUNCT
taxlaw-2850	440	25	.	.	PUNCT
taxlaw-2850	441	1	57	57	NUM
taxlaw-2850	441	2	see	see	VERB
taxlaw-2850	441	3	kimberly	kimberly	ADV
taxlaw-2850	441	4	clausing	clause	VERB
taxlaw-2850	441	5	,	,	PUNCT
taxlaw-2850	441	6	the	the	DET
taxlaw-2850	441	7	effect	effect	NOUN
taxlaw-2850	441	8	of	of	ADP
taxlaw-2850	441	9	profit	profit	NOUN
taxlaw-2850	441	10	shifting	shift	VERB
taxlaw-2850	441	11	on	on	ADP
taxlaw-2850	441	12	the	the	DET
taxlaw-2850	441	13	corporate	corporate	ADJ
taxlaw-2850	441	14	tax	tax	NOUN
taxlaw-2850	441	15	base	base	NOUN
taxlaw-2850	441	16	in	in	ADP
taxlaw-2850	441	17	the	the	DET
taxlaw-2850	441	18	united	united	PROPN
taxlaw-2850	441	19	states	states	PROPN
taxlaw-2850	441	20	and	and	CCONJ
taxlaw-2850	441	21	beyond	beyond	ADP
taxlaw-2850	441	22	,	,	PUNCT
taxlaw-2850	441	23	69	69	NUM
taxlaw-2850	441	24	nat’l	nat’l	NOUN
taxlaw-2850	441	25	tax	tax	NOUN
taxlaw-2850	441	26	j.	j.	PROPN
taxlaw-2850	441	27	905	905	PROPN
taxlaw-2850	441	28	,	,	PUNCT
taxlaw-2850	441	29	905	905	NUM
taxlaw-2850	441	30	-	-	SYM
taxlaw-2850	441	31	34	34	NUM
taxlaw-2850	441	32	(	(	PUNCT
taxlaw-2850	441	33	2016	2016	NUM
taxlaw-2850	441	34	)	)	PUNCT
taxlaw-2850	441	35	.	.	PUNCT