id	sid	tid	token	lemma	pos
taxlaw-2858	1	1	microsoft	microsoft	PROPN
taxlaw-2858	1	2	word	word	PROPN
taxlaw-2858	1	3	sanjuan9	sanjuan9	PROPN
taxlaw-2858	1	4	-	-	SYM
taxlaw-2858	1	5	1	1	NUM
taxlaw-2858	1	6	11-15-17.docx	11-15-17.docx	NUM
taxlaw-2858	1	7	who	who	PRON
taxlaw-2858	1	8	pays	pay	VERB
taxlaw-2858	1	9	the	the	DET
taxlaw-2858	1	10	price	price	NOUN
taxlaw-2858	1	11	of	of	ADP
taxlaw-2858	1	12	civilization	civilization	NOUN
taxlaw-2858	1	13	?	?	PUNCT
taxlaw-2858	2	1	eric	eric	PROPN
taxlaw-2858	2	2	a.	a.	PROPN
taxlaw-2858	2	3	san	san	PROPN
taxlaw-2858	2	4	juan	juan	PROPN
taxlaw-2858	2	5	*	*	PROPN
taxlaw-2858	3	1	abstract	abstract	PROPN
taxlaw-2858	3	2	at	at	ADP
taxlaw-2858	3	3	the	the	DET
taxlaw-2858	3	4	current	current	ADJ
taxlaw-2858	3	5	juncture	juncture	NOUN
taxlaw-2858	3	6	of	of	ADP
taxlaw-2858	3	7	fiscal	fiscal	ADJ
taxlaw-2858	3	8	uncertainty	uncertainty	NOUN
taxlaw-2858	3	9	and	and	CCONJ
taxlaw-2858	3	10	pending	pende	VERB
taxlaw-2858	3	11	tax	tax	NOUN
taxlaw-2858	3	12	reform	reform	NOUN
taxlaw-2858	3	13	,	,	PUNCT
taxlaw-2858	3	14	this	this	DET
taxlaw-2858	3	15	article	article	NOUN
taxlaw-2858	3	16	addresses	address	VERB
taxlaw-2858	3	17	tax	tax	NOUN
taxlaw-2858	3	18	compliance	compliance	NOUN
taxlaw-2858	3	19	,	,	PUNCT
taxlaw-2858	3	20	combining	combine	VERB
taxlaw-2858	3	21	principles	principle	NOUN
taxlaw-2858	3	22	of	of	ADP
taxlaw-2858	3	23	tax	tax	NOUN
taxlaw-2858	3	24	law	law	NOUN
taxlaw-2858	3	25	with	with	ADP
taxlaw-2858	3	26	methodologies	methodology	NOUN
taxlaw-2858	3	27	of	of	ADP
taxlaw-2858	3	28	social	social	ADJ
taxlaw-2858	3	29	science	science	NOUN
taxlaw-2858	3	30	.	.	PUNCT
taxlaw-2858	4	1	a	a	DET
taxlaw-2858	4	2	narrative	narrative	NOUN
taxlaw-2858	4	3	on	on	ADP
taxlaw-2858	4	4	the	the	DET
taxlaw-2858	4	5	evolution	evolution	NOUN
taxlaw-2858	4	6	of	of	ADP
taxlaw-2858	4	7	the	the	DET
taxlaw-2858	4	8	rule	rule	NOUN
taxlaw-2858	4	9	of	of	ADP
taxlaw-2858	4	10	law	law	NOUN
taxlaw-2858	4	11	introduces	introduce	VERB
taxlaw-2858	4	12	social	social	ADJ
taxlaw-2858	4	13	science	science	NOUN
taxlaw-2858	4	14	methodologies	methodology	NOUN
taxlaw-2858	4	15	for	for	ADP
taxlaw-2858	4	16	studying	study	VERB
taxlaw-2858	4	17	the	the	DET
taxlaw-2858	4	18	operation	operation	NOUN
taxlaw-2858	4	19	of	of	ADP
taxlaw-2858	4	20	law	law	NOUN
taxlaw-2858	4	21	in	in	ADP
taxlaw-2858	4	22	historical	historical	ADJ
taxlaw-2858	4	23	and	and	CCONJ
taxlaw-2858	4	24	cultural	cultural	ADJ
taxlaw-2858	4	25	context	context	NOUN
taxlaw-2858	4	26	.	.	PUNCT
taxlaw-2858	5	1	then	then	ADV
taxlaw-2858	5	2	the	the	DET
taxlaw-2858	5	3	article	article	NOUN
taxlaw-2858	5	4	sets	set	VERB
taxlaw-2858	5	5	forth	forth	ADP
taxlaw-2858	5	6	an	an	DET
taxlaw-2858	5	7	overview	overview	NOUN
taxlaw-2858	5	8	of	of	ADP
taxlaw-2858	5	9	federal	federal	ADJ
taxlaw-2858	5	10	individual	individual	ADJ
taxlaw-2858	5	11	income	income	NOUN
taxlaw-2858	5	12	taxation	taxation	NOUN
taxlaw-2858	5	13	.	.	PUNCT
taxlaw-2858	6	1	as	as	ADP
taxlaw-2858	6	2	the	the	DET
taxlaw-2858	6	3	core	core	NOUN
taxlaw-2858	6	4	data	datum	NOUN
taxlaw-2858	6	5	,	,	PUNCT
taxlaw-2858	6	6	the	the	DET
taxlaw-2858	6	7	article	article	NOUN
taxlaw-2858	6	8	presents	present	VERB
taxlaw-2858	6	9	a	a	DET
taxlaw-2858	6	10	survey	survey	NOUN
taxlaw-2858	6	11	on	on	ADP
taxlaw-2858	6	12	u.s	u.s	PROPN
taxlaw-2858	6	13	.	.	PROPN
taxlaw-2858	6	14	taxpayer	taxpayer	NOUN
taxlaw-2858	6	15	compliance	compliance	NOUN
taxlaw-2858	6	16	attitudes	attitude	NOUN
taxlaw-2858	6	17	gathered	gather	VERB
taxlaw-2858	6	18	by	by	ADP
taxlaw-2858	6	19	a	a	DET
taxlaw-2858	6	20	research	research	NOUN
taxlaw-2858	6	21	team	team	NOUN
taxlaw-2858	6	22	of	of	ADP
taxlaw-2858	6	23	which	which	PRON
taxlaw-2858	6	24	the	the	DET
taxlaw-2858	6	25	author	author	NOUN
taxlaw-2858	6	26	was	be	AUX
taxlaw-2858	6	27	a	a	DET
taxlaw-2858	6	28	member	member	NOUN
taxlaw-2858	6	29	.	.	PUNCT
taxlaw-2858	7	1	to	to	PART
taxlaw-2858	7	2	complement	complement	VERB
taxlaw-2858	7	3	the	the	DET
taxlaw-2858	7	4	u.s	u.s	PROPN
taxlaw-2858	7	5	.	.	PROPN
taxlaw-2858	7	6	data	data	PROPN
taxlaw-2858	7	7	,	,	PUNCT
taxlaw-2858	7	8	the	the	DET
taxlaw-2858	7	9	article	article	NOUN
taxlaw-2858	7	10	discusses	discuss	VERB
taxlaw-2858	7	11	field	field	NOUN
taxlaw-2858	7	12	studies	study	NOUN
taxlaw-2858	7	13	from	from	ADP
taxlaw-2858	7	14	other	other	ADJ
taxlaw-2858	7	15	countries	country	NOUN
taxlaw-2858	7	16	reported	report	VERB
taxlaw-2858	7	17	in	in	ADP
taxlaw-2858	7	18	the	the	DET
taxlaw-2858	7	19	social	social	ADJ
taxlaw-2858	7	20	science	science	NOUN
taxlaw-2858	7	21	literature	literature	NOUN
taxlaw-2858	7	22	.	.	PUNCT
taxlaw-2858	8	1	in	in	ADP
taxlaw-2858	8	2	turn	turn	NOUN
taxlaw-2858	8	3	,	,	PUNCT
taxlaw-2858	8	4	the	the	DET
taxlaw-2858	8	5	article	article	NOUN
taxlaw-2858	8	6	discusses	discuss	VERB
taxlaw-2858	8	7	the	the	DET
taxlaw-2858	8	8	implications	implication	NOUN
taxlaw-2858	8	9	of	of	ADP
taxlaw-2858	8	10	the	the	DET
taxlaw-2858	8	11	social	social	ADJ
taxlaw-2858	8	12	science	science	NOUN
taxlaw-2858	8	13	research	research	NOUN
taxlaw-2858	8	14	to	to	ADP
taxlaw-2858	8	15	the	the	DET
taxlaw-2858	8	16	effect	effect	NOUN
taxlaw-2858	8	17	that	that	SCONJ
taxlaw-2858	8	18	compliance	compliance	NOUN
taxlaw-2858	8	19	with	with	ADP
taxlaw-2858	8	20	the	the	DET
taxlaw-2858	8	21	rule	rule	NOUN
taxlaw-2858	8	22	of	of	ADP
taxlaw-2858	8	23	law	law	NOUN
taxlaw-2858	8	24	,	,	PUNCT
taxlaw-2858	8	25	represented	represent	VERB
taxlaw-2858	8	26	here	here	ADV
taxlaw-2858	8	27	by	by	ADP
taxlaw-2858	8	28	a	a	DET
taxlaw-2858	8	29	modern	modern	ADJ
taxlaw-2858	8	30	fiscal	fiscal	ADJ
taxlaw-2858	8	31	apparatus	apparatus	NOUN
taxlaw-2858	8	32	,	,	PUNCT
taxlaw-2858	8	33	may	may	AUX
taxlaw-2858	8	34	wax	wax	VERB
taxlaw-2858	8	35	and	and	CCONJ
taxlaw-2858	8	36	wane	wane	VERB
taxlaw-2858	8	37	through	through	ADP
taxlaw-2858	8	38	history	history	NOUN
taxlaw-2858	8	39	as	as	ADP
taxlaw-2858	8	40	national	national	ADJ
taxlaw-2858	8	41	bureaucracy	bureaucracy	NOUN
taxlaw-2858	8	42	siphons	siphon	NOUN
taxlaw-2858	8	43	resources	resource	NOUN
taxlaw-2858	8	44	off	off	ADP
taxlaw-2858	8	45	their	their	PRON
taxlaw-2858	8	46	local	local	ADJ
taxlaw-2858	8	47	origins	origin	NOUN
taxlaw-2858	8	48	.	.	PUNCT
taxlaw-2858	9	1	contrary	contrary	ADJ
taxlaw-2858	9	2	to	to	ADP
taxlaw-2858	9	3	the	the	DET
taxlaw-2858	9	4	theoretical	theoretical	ADJ
taxlaw-2858	9	5	story	story	NOUN
taxlaw-2858	9	6	of	of	ADP
taxlaw-2858	9	7	legal	legal	ADJ
taxlaw-2858	9	8	evolution	evolution	NOUN
taxlaw-2858	9	9	,	,	PUNCT
taxlaw-2858	9	10	actual	actual	ADJ
taxlaw-2858	9	11	cases	case	NOUN
taxlaw-2858	9	12	have	have	AUX
taxlaw-2858	9	13	n’t	not	PART
taxlaw-2858	9	14	culminated	culminate	VERB
taxlaw-2858	9	15	in	in	ADP
taxlaw-2858	9	16	an	an	DET
taxlaw-2858	9	17	ideal	ideal	ADJ
taxlaw-2858	9	18	civilized	civilized	ADJ
taxlaw-2858	9	19	state	state	NOUN
taxlaw-2858	9	20	.	.	PUNCT
taxlaw-2858	10	1	finally	finally	ADV
taxlaw-2858	10	2	,	,	PUNCT
taxlaw-2858	10	3	the	the	DET
taxlaw-2858	10	4	article	article	NOUN
taxlaw-2858	10	5	makes	make	VERB
taxlaw-2858	10	6	suggestions	suggestion	NOUN
taxlaw-2858	10	7	for	for	ADP
taxlaw-2858	10	8	future	future	ADJ
taxlaw-2858	10	9	research	research	NOUN
taxlaw-2858	10	10	on	on	ADP
taxlaw-2858	10	11	tax	tax	NOUN
taxlaw-2858	10	12	law	law	NOUN
taxlaw-2858	10	13	compliance	compliance	NOUN
taxlaw-2858	10	14	.	.	PUNCT
taxlaw-2858	11	1	the	the	DET
taxlaw-2858	11	2	article	article	NOUN
taxlaw-2858	11	3	concludes	conclude	VERB
taxlaw-2858	11	4	that	that	SCONJ
taxlaw-2858	11	5	rational	rational	ADJ
taxlaw-2858	11	6	-	-	PUNCT
taxlaw-2858	11	7	legal	legal	ADJ
taxlaw-2858	11	8	authority	authority	NOUN
taxlaw-2858	11	9	may	may	AUX
taxlaw-2858	11	10	have	have	VERB
taxlaw-2858	11	11	less	less	ADJ
taxlaw-2858	11	12	effect	effect	NOUN
taxlaw-2858	11	13	on	on	ADP
taxlaw-2858	11	14	taxpayer	taxpayer	NOUN
taxlaw-2858	11	15	compliance	compliance	NOUN
taxlaw-2858	11	16	than	than	ADP
taxlaw-2858	11	17	primordial	primordial	ADJ
taxlaw-2858	11	18	personal	personal	ADJ
taxlaw-2858	11	19	motivations	motivation	NOUN
taxlaw-2858	11	20	.	.	PUNCT
taxlaw-2858	12	1	*	*	PUNCT
taxlaw-2858	12	2	ab	ab	PROPN
taxlaw-2858	12	3	harv	harv	PROPN
taxlaw-2858	12	4	.	.	PUNCT
taxlaw-2858	13	1	1987	1987	NUM
taxlaw-2858	13	2	,	,	PUNCT
taxlaw-2858	13	3	jd	jd	PROPN
taxlaw-2858	13	4	ibid	ibid	NOUN
taxlaw-2858	13	5	.	.	PUNCT
taxlaw-2858	14	1	1991	1991	NUM
taxlaw-2858	14	2	,	,	PUNCT
taxlaw-2858	14	3	ma	ma	PROPN
taxlaw-2858	14	4	chicago	chicago	PROPN
taxlaw-2858	14	5	1996	1996	NUM
taxlaw-2858	14	6	;	;	PUNCT
taxlaw-2858	14	7	adjunct	adjunct	ADJ
taxlaw-2858	14	8	professor	professor	NOUN
taxlaw-2858	14	9	of	of	ADP
taxlaw-2858	14	10	law	law	NOUN
taxlaw-2858	14	11	,	,	PUNCT
taxlaw-2858	14	12	georgetown	georgetown	PROPN
taxlaw-2858	14	13	university	university	PROPN
taxlaw-2858	14	14	.	.	PUNCT
taxlaw-2858	15	1	chair	chair	PROPN
taxlaw-2858	15	2	,	,	PUNCT
taxlaw-2858	15	3	tax	tax	NOUN
taxlaw-2858	15	4	policy	policy	NOUN
taxlaw-2858	15	5	committee	committee	NOUN
taxlaw-2858	15	6	,	,	PUNCT
taxlaw-2858	15	7	american	american	PROPN
taxlaw-2858	15	8	bar	bar	PROPN
taxlaw-2858	15	9	association	association	PROPN
taxlaw-2858	15	10	.	.	PUNCT
taxlaw-2858	16	1	member	member	NOUN
taxlaw-2858	16	2	,	,	PUNCT
taxlaw-2858	16	3	core	core	NOUN
taxlaw-2858	16	4	idea	idea	NOUN
taxlaw-2858	16	5	group	group	NOUN
taxlaw-2858	16	6	(	(	PUNCT
taxlaw-2858	16	7	executive	executive	NOUN
taxlaw-2858	16	8	committee	committee	NOUN
taxlaw-2858	16	9	)	)	PUNCT
taxlaw-2858	16	10	of	of	ADP
taxlaw-2858	16	11	meridian-180.org	meridian-180.org	NUM
taxlaw-2858	16	12	,	,	PUNCT
taxlaw-2858	16	13	the	the	DET
taxlaw-2858	16	14	multi	multi	ADJ
taxlaw-2858	16	15	-	-	ADJ
taxlaw-2858	16	16	lingual	lingual	ADJ
taxlaw-2858	16	17	platform	platform	NOUN
taxlaw-2858	16	18	of	of	ADP
taxlaw-2858	16	19	the	the	DET
taxlaw-2858	16	20	clarke	clarke	PROPN
taxlaw-2858	16	21	program	program	PROPN
taxlaw-2858	16	22	on	on	ADP
taxlaw-2858	16	23	east	east	ADJ
taxlaw-2858	16	24	asian	asian	PROPN
taxlaw-2858	16	25	law	law	PROPN
taxlaw-2858	16	26	&	&	CCONJ
taxlaw-2858	16	27	culture	culture	PROPN
taxlaw-2858	16	28	,	,	PUNCT
taxlaw-2858	16	29	cornell	cornell	PROPN
taxlaw-2858	16	30	university	university	PROPN
taxlaw-2858	16	31	.	.	PUNCT
taxlaw-2858	17	1	without	without	ADP
taxlaw-2858	17	2	prejudice	prejudice	NOUN
taxlaw-2858	17	3	,	,	PUNCT
taxlaw-2858	17	4	the	the	DET
taxlaw-2858	17	5	author	author	NOUN
taxlaw-2858	17	6	wishes	wish	VERB
taxlaw-2858	17	7	to	to	PART
taxlaw-2858	17	8	thank	thank	VERB
taxlaw-2858	17	9	thomas	thomas	PROPN
taxlaw-2858	17	10	r.	r.	PROPN
taxlaw-2858	17	11	beers	beers	PROPN
taxlaw-2858	17	12	,	,	PUNCT
taxlaw-2858	17	13	mba	mba	NOUN
taxlaw-2858	17	14	(	(	PUNCT
taxlaw-2858	17	15	harv	harv	PROPN
taxlaw-2858	17	16	.	.	PUNCT
taxlaw-2858	17	17	)	)	PUNCT
taxlaw-2858	18	1	,	,	PUNCT
taxlaw-2858	18	2	msc	msc	PROPN
taxlaw-2858	18	3	(	(	PUNCT
taxlaw-2858	18	4	mit	mit	PROPN
taxlaw-2858	18	5	)	)	PUNCT
taxlaw-2858	18	6	,	,	PUNCT
taxlaw-2858	18	7	for	for	ADP
taxlaw-2858	18	8	comments	comment	NOUN
taxlaw-2858	18	9	on	on	ADP
taxlaw-2858	18	10	the	the	DET
taxlaw-2858	18	11	manuscript	manuscript	NOUN
taxlaw-2858	18	12	.	.	PUNCT
taxlaw-2858	19	1	46	46	NUM
taxlaw-2858	19	2	columbia	columbia	PROPN
taxlaw-2858	19	3	journal	journal	PROPN
taxlaw-2858	19	4	of	of	ADP
taxlaw-2858	19	5	tax	tax	NOUN
taxlaw-2858	19	6	law	law	NOUN
taxlaw-2858	20	1	[	[	X
taxlaw-2858	20	2	vol.9:45	vol.9:45	NOUN
taxlaw-2858	20	3	i.	i.	NOUN
taxlaw-2858	20	4	introduction	introduction	NOUN
taxlaw-2858	20	5	to	to	ADP
taxlaw-2858	20	6	tax	tax	NOUN
taxlaw-2858	20	7	compliance	compliance	NOUN
taxlaw-2858	20	8	as	as	ADP
taxlaw-2858	20	9	an	an	DET
taxlaw-2858	20	10	aspect	aspect	NOUN
taxlaw-2858	20	11	of	of	ADP
taxlaw-2858	20	12	the	the	DET
taxlaw-2858	20	13	rule	rule	NOUN
taxlaw-2858	20	14	of	of	ADP
taxlaw-2858	20	15	law	law	NOUN
taxlaw-2858	20	16	...........................................................................................................................	...........................................................................................................................	PUNCT
taxlaw-2858	21	1	47	47	NUM
taxlaw-2858	21	2	ii	ii	NOUN
taxlaw-2858	21	3	.	.	PUNCT
taxlaw-2858	22	1	theories	theory	NOUN
taxlaw-2858	22	2	of	of	ADP
taxlaw-2858	22	3	legal	legal	ADJ
taxlaw-2858	22	4	evolution	evolution	NOUN
taxlaw-2858	22	5	....................................................................	....................................................................	PUNCT
taxlaw-2858	23	1	47	47	NUM
taxlaw-2858	23	2	iii	iii	NOUN
taxlaw-2858	23	3	.	.	PUNCT
taxlaw-2858	24	1	social	social	ADJ
taxlaw-2858	24	2	science	science	NOUN
taxlaw-2858	24	3	methodologies	methodology	NOUN
taxlaw-2858	24	4	for	for	ADP
taxlaw-2858	24	5	empirical	empirical	ADJ
taxlaw-2858	24	6	study	study	NOUN
taxlaw-2858	24	7	of	of	ADP
taxlaw-2858	24	8	law	law	PROPN
taxlaw-2858	24	9	&	&	CCONJ
taxlaw-2858	24	10	tax	tax	NOUN
taxlaw-2858	24	11	compliance	compliance	NOUN
taxlaw-2858	24	12	.................................................................................................	.................................................................................................	PUNCT
taxlaw-2858	24	13	52	52	NUM
taxlaw-2858	24	14	iv	iv	NOUN
taxlaw-2858	24	15	.	.	PUNCT
taxlaw-2858	25	1	overview	overview	NOUN
taxlaw-2858	25	2	of	of	ADP
taxlaw-2858	25	3	federal	federal	ADJ
taxlaw-2858	25	4	income	income	NOUN
taxlaw-2858	25	5	taxation	taxation	NOUN
taxlaw-2858	25	6	...............................................	...............................................	PUNCT
taxlaw-2858	26	1	54	54	NUM
taxlaw-2858	26	2	v.	v.	ADP
taxlaw-2858	26	3	u.s	u.s	PROPN
taxlaw-2858	26	4	.	.	PROPN
taxlaw-2858	26	5	survey	survey	NOUN
taxlaw-2858	26	6	research	research	NOUN
taxlaw-2858	26	7	on	on	ADP
taxlaw-2858	26	8	small	small	ADJ
taxlaw-2858	26	9	business	business	NOUN
taxlaw-2858	26	10	tax	tax	NOUN
taxlaw-2858	26	11	compliance	compliance	NOUN
taxlaw-2858	26	12	........	........	PUNCT
taxlaw-2858	27	1	55	55	NUM
taxlaw-2858	27	2	a.	a.	NOUN
taxlaw-2858	27	3	pertinent	pertinent	NOUN
taxlaw-2858	27	4	results	result	NOUN
taxlaw-2858	27	5	of	of	ADP
taxlaw-2858	27	6	survey	survey	NOUN
taxlaw-2858	27	7	on	on	ADP
taxlaw-2858	27	8	taxpayer	taxpayer	NOUN
taxlaw-2858	27	9	compliance	compliance	NOUN
taxlaw-2858	27	10	........................................	........................................	PUNCT
taxlaw-2858	27	11	56	56	NUM
taxlaw-2858	27	12	b.	b.	NOUN
taxlaw-2858	27	13	details	detail	NOUN
taxlaw-2858	27	14	of	of	ADP
taxlaw-2858	27	15	survey	survey	NOUN
taxlaw-2858	27	16	data	datum	NOUN
taxlaw-2858	27	17	on	on	ADP
taxlaw-2858	27	18	attitudes	attitude	NOUN
taxlaw-2858	27	19	toward	toward	ADP
taxlaw-2858	27	20	government	government	NOUN
taxlaw-2858	27	21	..................................	..................................	PUNCT
taxlaw-2858	27	22	57	57	NUM
taxlaw-2858	27	23	c.	c.	NOUN
taxlaw-2858	27	24	further	further	ADJ
taxlaw-2858	27	25	analysis	analysis	NOUN
taxlaw-2858	27	26	of	of	ADP
taxlaw-2858	27	27	socio	socio	NOUN
taxlaw-2858	27	28	-	-	PUNCT
taxlaw-2858	27	29	geographic	geographic	ADJ
taxlaw-2858	27	30	networks	network	NOUN
taxlaw-2858	27	31	in	in	ADP
taxlaw-2858	27	32	the	the	DET
taxlaw-2858	27	33	community	community	NOUN
taxlaw-2858	27	34	survey	survey	NOUN
taxlaw-2858	27	35	.....	.....	PUNCT
taxlaw-2858	27	36	59	59	NUM
taxlaw-2858	27	37	vi	vi	NOUN
taxlaw-2858	27	38	.	.	PROPN
taxlaw-2858	27	39	field	field	NOUN
taxlaw-2858	27	40	studies	study	NOUN
taxlaw-2858	27	41	of	of	ADP
taxlaw-2858	27	42	legal	legal	ADJ
taxlaw-2858	27	43	&	&	CCONJ
taxlaw-2858	27	44	tax	tax	NOUN
taxlaw-2858	27	45	compliance	compliance	NOUN
taxlaw-2858	27	46	in	in	ADP
taxlaw-2858	27	47	the	the	DET
taxlaw-2858	27	48	social	social	ADJ
taxlaw-2858	27	49	science	science	NOUN
taxlaw-2858	27	50	literature	literature	NOUN
taxlaw-2858	27	51	...........................................................................................................	...........................................................................................................	PUNCT
taxlaw-2858	28	1	60	60	NUM
taxlaw-2858	28	2	vii.implications	vii.implication	NOUN
taxlaw-2858	28	3	of	of	ADP
taxlaw-2858	28	4	tax	tax	NOUN
taxlaw-2858	28	5	compliance	compliance	NOUN
taxlaw-2858	28	6	research	research	NOUN
taxlaw-2858	28	7	for	for	ADP
taxlaw-2858	28	8	the	the	DET
taxlaw-2858	28	9	rule	rule	NOUN
taxlaw-2858	28	10	of	of	ADP
taxlaw-2858	28	11	law	law	NOUN
taxlaw-2858	28	12	...........................................................................................................................	...........................................................................................................................	PUNCT
taxlaw-2858	28	13	61	61	NUM
taxlaw-2858	28	14	viii.topics	viii.topic	NOUN
taxlaw-2858	28	15	for	for	ADP
taxlaw-2858	28	16	future	future	ADJ
taxlaw-2858	28	17	research	research	NOUN
taxlaw-2858	28	18	on	on	ADP
taxlaw-2858	28	19	tax	tax	NOUN
taxlaw-2858	28	20	law	law	NOUN
taxlaw-2858	28	21	compliance	compliance	NOUN
taxlaw-2858	28	22	................	................	PUNCT
taxlaw-2858	28	23	64	64	NUM
taxlaw-2858	28	24	ix	ix	ADJ
taxlaw-2858	28	25	.	.	PUNCT
taxlaw-2858	29	1	conclusion	conclusion	NOUN
taxlaw-2858	29	2	on	on	ADP
taxlaw-2858	29	3	the	the	DET
taxlaw-2858	29	4	socio	socio	NOUN
taxlaw-2858	29	5	-	-	PUNCT
taxlaw-2858	29	6	historical	historical	ADJ
taxlaw-2858	29	7	context	context	NOUN
taxlaw-2858	29	8	of	of	ADP
taxlaw-2858	29	9	tax	tax	NOUN
taxlaw-2858	29	10	compliance	compliance	NOUN
taxlaw-2858	29	11	..........................................................................................................	..........................................................................................................	PUNCT
taxlaw-2858	30	1	65	65	NUM
taxlaw-2858	30	2	2017	2017	NUM
taxlaw-2858	30	3	]	]	PUNCT
taxlaw-2858	30	4	who	who	PRON
taxlaw-2858	30	5	pays	pay	VERB
taxlaw-2858	30	6	the	the	DET
taxlaw-2858	30	7	price	price	NOUN
taxlaw-2858	30	8	of	of	ADP
taxlaw-2858	30	9	civilization	civilization	NOUN
taxlaw-2858	30	10	?	?	PUNCT
taxlaw-2858	31	1	47	47	NUM
taxlaw-2858	31	2	i.	i.	NOUN
taxlaw-2858	31	3	introduction	introduction	NOUN
taxlaw-2858	31	4	to	to	ADP
taxlaw-2858	31	5	tax	tax	NOUN
taxlaw-2858	31	6	compliance	compliance	NOUN
taxlaw-2858	31	7	as	as	ADP
taxlaw-2858	31	8	an	an	DET
taxlaw-2858	31	9	aspect	aspect	NOUN
taxlaw-2858	31	10	of	of	ADP
taxlaw-2858	31	11	the	the	DET
taxlaw-2858	31	12	rule	rule	NOUN
taxlaw-2858	31	13	of	of	ADP
taxlaw-2858	31	14	law	law	NOUN
taxlaw-2858	31	15	current	current	ADJ
taxlaw-2858	31	16	events	event	NOUN
taxlaw-2858	31	17	appear	appear	VERB
taxlaw-2858	31	18	to	to	PART
taxlaw-2858	31	19	challenge	challenge	VERB
taxlaw-2858	31	20	preconceptions	preconception	NOUN
taxlaw-2858	31	21	of	of	ADP
taxlaw-2858	31	22	civilization	civilization	NOUN
taxlaw-2858	31	23	.	.	PUNCT
taxlaw-2858	32	1	on	on	ADP
taxlaw-2858	32	2	opposite	opposite	ADJ
taxlaw-2858	32	3	sides	side	NOUN
taxlaw-2858	32	4	of	of	ADP
taxlaw-2858	32	5	the	the	DET
taxlaw-2858	32	6	ocean	ocean	NOUN
taxlaw-2858	32	7	,	,	PUNCT
taxlaw-2858	32	8	heads	head	NOUN
taxlaw-2858	32	9	of	of	ADP
taxlaw-2858	32	10	state	state	NOUN
taxlaw-2858	32	11	are	be	AUX
taxlaw-2858	32	12	associated	associate	VERB
taxlaw-2858	32	13	with	with	ADP
taxlaw-2858	32	14	“	"	PUNCT
taxlaw-2858	32	15	alternative	alternative	ADJ
taxlaw-2858	32	16	facts	fact	NOUN
taxlaw-2858	32	17	,	,	PUNCT
taxlaw-2858	32	18	”	"	PUNCT
taxlaw-2858	32	19	alleged	alleged	ADJ
taxlaw-2858	32	20	fratricide	fratricide	NOUN
taxlaw-2858	32	21	,	,	PUNCT
taxlaw-2858	32	22	or	or	CCONJ
taxlaw-2858	32	23	death	death	NOUN
taxlaw-2858	32	24	squads.1	squads.1	NOUN
taxlaw-2858	32	25	central	central	ADJ
taxlaw-2858	32	26	to	to	ADP
taxlaw-2858	32	27	the	the	DET
taxlaw-2858	32	28	received	receive	VERB
taxlaw-2858	32	29	notions	notion	NOUN
taxlaw-2858	32	30	shaken	shake	VERB
taxlaw-2858	32	31	by	by	ADP
taxlaw-2858	32	32	these	these	DET
taxlaw-2858	32	33	developments	development	NOUN
taxlaw-2858	32	34	would	would	AUX
taxlaw-2858	32	35	be	be	AUX
taxlaw-2858	32	36	the	the	DET
taxlaw-2858	32	37	rule	rule	NOUN
taxlaw-2858	32	38	of	of	ADP
taxlaw-2858	32	39	law	law	NOUN
taxlaw-2858	32	40	.	.	PUNCT
taxlaw-2858	33	1	can	can	AUX
taxlaw-2858	33	2	rational	rational	ADJ
taxlaw-2858	33	3	legality	legality	NOUN
taxlaw-2858	33	4	survive	survive	VERB
taxlaw-2858	33	5	apparently	apparently	ADV
taxlaw-2858	33	6	aberrant	aberrant	ADJ
taxlaw-2858	33	7	administrations	administration	NOUN
taxlaw-2858	33	8	?	?	PUNCT
taxlaw-2858	34	1	to	to	PART
taxlaw-2858	34	2	address	address	VERB
taxlaw-2858	34	3	this	this	DET
taxlaw-2858	34	4	question	question	NOUN
taxlaw-2858	34	5	,	,	PUNCT
taxlaw-2858	34	6	this	this	DET
taxlaw-2858	34	7	article	article	NOUN
taxlaw-2858	34	8	introduces	introduce	VERB
taxlaw-2858	34	9	the	the	DET
taxlaw-2858	34	10	evolutionary	evolutionary	ADJ
taxlaw-2858	34	11	context	context	NOUN
taxlaw-2858	34	12	from	from	ADP
taxlaw-2858	34	13	which	which	PRON
taxlaw-2858	34	14	the	the	DET
taxlaw-2858	34	15	rule	rule	NOUN
taxlaw-2858	34	16	of	of	ADP
taxlaw-2858	34	17	law	law	NOUN
taxlaw-2858	34	18	arose	arise	VERB
taxlaw-2858	34	19	.	.	PUNCT
taxlaw-2858	35	1	to	to	PART
taxlaw-2858	35	2	balance	balance	VERB
taxlaw-2858	35	3	inaccuracies	inaccuracy	NOUN
taxlaw-2858	35	4	of	of	ADP
taxlaw-2858	35	5	generalization	generalization	NOUN
taxlaw-2858	35	6	,	,	PUNCT
taxlaw-2858	35	7	this	this	DET
taxlaw-2858	35	8	article	article	NOUN
taxlaw-2858	35	9	proceeds	proceed	VERB
taxlaw-2858	35	10	with	with	ADP
taxlaw-2858	35	11	case	case	NOUN
taxlaw-2858	35	12	studies	study	NOUN
taxlaw-2858	35	13	from	from	ADP
taxlaw-2858	35	14	both	both	DET
taxlaw-2858	35	15	america	america	PROPN
taxlaw-2858	35	16	and	and	CCONJ
taxlaw-2858	35	17	overseas	overseas	ADV
taxlaw-2858	35	18	.	.	PUNCT
taxlaw-2858	36	1	as	as	ADP
taxlaw-2858	36	2	a	a	DET
taxlaw-2858	36	3	particular	particular	ADJ
taxlaw-2858	36	4	field	field	NOUN
taxlaw-2858	36	5	of	of	ADP
taxlaw-2858	36	6	compliance	compliance	NOUN
taxlaw-2858	36	7	(	(	PUNCT
taxlaw-2858	36	8	or	or	CCONJ
taxlaw-2858	36	9	noncompliance	noncompliance	NOUN
taxlaw-2858	36	10	)	)	PUNCT
taxlaw-2858	36	11	with	with	ADP
taxlaw-2858	36	12	the	the	DET
taxlaw-2858	36	13	rule	rule	NOUN
taxlaw-2858	36	14	of	of	ADP
taxlaw-2858	36	15	law	law	NOUN
taxlaw-2858	36	16	,	,	PUNCT
taxlaw-2858	36	17	the	the	DET
taxlaw-2858	36	18	article	article	NOUN
taxlaw-2858	36	19	focuses	focus	VERB
taxlaw-2858	36	20	on	on	ADP
taxlaw-2858	36	21	tax	tax	NOUN
taxlaw-2858	36	22	law	law	NOUN
taxlaw-2858	36	23	.	.	PUNCT
taxlaw-2858	37	1	as	as	SCONJ
taxlaw-2858	37	2	u.s	u.s	PROPN
taxlaw-2858	37	3	.	.	PROPN
taxlaw-2858	37	4	justice	justice	PROPN
taxlaw-2858	37	5	oliver	oliver	PROPN
taxlaw-2858	37	6	wendell	wendell	PROPN
taxlaw-2858	37	7	holmes	holmes	PROPN
taxlaw-2858	37	8	,	,	PUNCT
taxlaw-2858	37	9	jr	jr	PROPN
taxlaw-2858	37	10	.	.	PROPN
taxlaw-2858	37	11	opined	opine	VERB
taxlaw-2858	37	12	in	in	ADP
taxlaw-2858	37	13	a	a	DET
taxlaw-2858	37	14	landmark	landmark	NOUN
taxlaw-2858	37	15	trans	trans	ADJ
taxlaw-2858	37	16	-	-	ADJ
taxlaw-2858	37	17	pacific	pacific	ADJ
taxlaw-2858	37	18	case	case	NOUN
taxlaw-2858	37	19	,	,	PUNCT
taxlaw-2858	37	20	“	"	PUNCT
taxlaw-2858	37	21	taxes	taxis	NOUN
taxlaw-2858	37	22	are	be	AUX
taxlaw-2858	37	23	what	what	PRON
taxlaw-2858	37	24	we	we	PRON
taxlaw-2858	37	25	pay	pay	VERB
taxlaw-2858	37	26	for	for	ADP
taxlaw-2858	37	27	civilized	civilized	ADJ
taxlaw-2858	37	28	society	society	NOUN
taxlaw-2858	37	29	.	.	PUNCT
taxlaw-2858	37	30	”2	”2	PUNCT
taxlaw-2858	38	1	the	the	DET
taxlaw-2858	38	2	reasons	reason	NOUN
taxlaw-2858	38	3	why	why	SCONJ
taxlaw-2858	38	4	people	people	NOUN
taxlaw-2858	38	5	do	do	VERB
taxlaw-2858	38	6	or	or	CCONJ
taxlaw-2858	38	7	do	do	AUX
taxlaw-2858	38	8	n’t	not	PART
taxlaw-2858	38	9	comply	comply	VERB
taxlaw-2858	38	10	with	with	ADP
taxlaw-2858	38	11	taxation	taxation	NOUN
taxlaw-2858	38	12	may	may	AUX
taxlaw-2858	38	13	offer	offer	VERB
taxlaw-2858	38	14	insight	insight	NOUN
taxlaw-2858	38	15	into	into	ADP
taxlaw-2858	38	16	legal	legal	ADJ
taxlaw-2858	38	17	compliance	compliance	NOUN
taxlaw-2858	38	18	generally	generally	ADV
taxlaw-2858	38	19	.	.	PUNCT
taxlaw-2858	39	1	thus	thus	ADV
taxlaw-2858	39	2	,	,	PUNCT
taxlaw-2858	39	3	a	a	DET
taxlaw-2858	39	4	case	case	NOUN
taxlaw-2858	39	5	study	study	NOUN
taxlaw-2858	39	6	of	of	ADP
taxlaw-2858	39	7	tax	tax	NOUN
taxlaw-2858	39	8	may	may	AUX
taxlaw-2858	39	9	have	have	VERB
taxlaw-2858	39	10	implications	implication	NOUN
taxlaw-2858	39	11	for	for	ADP
taxlaw-2858	39	12	popular	popular	ADJ
taxlaw-2858	39	13	adherence	adherence	NOUN
taxlaw-2858	39	14	to	to	ADP
taxlaw-2858	39	15	the	the	DET
taxlaw-2858	39	16	rule	rule	NOUN
taxlaw-2858	39	17	of	of	ADP
taxlaw-2858	39	18	law	law	NOUN
taxlaw-2858	39	19	.	.	PUNCT
taxlaw-2858	40	1	part	part	NOUN
taxlaw-2858	40	2	ii	ii	PROPN
taxlaw-2858	40	3	proceeds	proceed	VERB
taxlaw-2858	40	4	from	from	ADP
taxlaw-2858	40	5	a	a	DET
taxlaw-2858	40	6	heuristic	heuristic	ADJ
taxlaw-2858	40	7	narrative	narrative	NOUN
taxlaw-2858	40	8	of	of	ADP
taxlaw-2858	40	9	legal	legal	ADJ
taxlaw-2858	40	10	evolution	evolution	NOUN
taxlaw-2858	40	11	to	to	PART
taxlaw-2858	40	12	introduce	introduce	VERB
taxlaw-2858	40	13	,	,	PUNCT
taxlaw-2858	40	14	in	in	ADP
taxlaw-2858	40	15	part	part	NOUN
taxlaw-2858	40	16	iii	iii	NOUN
taxlaw-2858	40	17	,	,	PUNCT
taxlaw-2858	40	18	various	various	ADJ
taxlaw-2858	40	19	social	social	ADJ
taxlaw-2858	40	20	science	science	NOUN
taxlaw-2858	40	21	methodologies	methodology	NOUN
taxlaw-2858	40	22	for	for	ADP
taxlaw-2858	40	23	studying	study	VERB
taxlaw-2858	40	24	the	the	DET
taxlaw-2858	40	25	operation	operation	NOUN
taxlaw-2858	40	26	of	of	ADP
taxlaw-2858	40	27	law	law	NOUN
taxlaw-2858	40	28	in	in	ADP
taxlaw-2858	40	29	historical	historical	ADJ
taxlaw-2858	40	30	and	and	CCONJ
taxlaw-2858	40	31	cultural	cultural	ADJ
taxlaw-2858	40	32	context	context	NOUN
taxlaw-2858	40	33	.	.	PUNCT
taxlaw-2858	41	1	part	part	NOUN
taxlaw-2858	41	2	iv	iv	NUM
taxlaw-2858	41	3	sets	set	VERB
taxlaw-2858	41	4	forth	forth	ADV
taxlaw-2858	41	5	an	an	DET
taxlaw-2858	41	6	overview	overview	NOUN
taxlaw-2858	41	7	of	of	ADP
taxlaw-2858	41	8	federal	federal	ADJ
taxlaw-2858	41	9	individual	individual	ADJ
taxlaw-2858	41	10	income	income	NOUN
taxlaw-2858	41	11	taxation	taxation	NOUN
taxlaw-2858	41	12	,	,	PUNCT
taxlaw-2858	41	13	before	before	SCONJ
taxlaw-2858	41	14	part	part	NOUN
taxlaw-2858	41	15	v	v	NOUN
taxlaw-2858	41	16	discusses	discuss	VERB
taxlaw-2858	41	17	survey	survey	NOUN
taxlaw-2858	41	18	data	datum	NOUN
taxlaw-2858	41	19	on	on	ADP
taxlaw-2858	41	20	u.s	u.s	PROPN
taxlaw-2858	41	21	.	.	PROPN
taxlaw-2858	41	22	taxpayer	taxpayer	NOUN
taxlaw-2858	41	23	compliance	compliance	NOUN
taxlaw-2858	41	24	attitudes	attitude	NOUN
taxlaw-2858	41	25	gathered	gather	VERB
taxlaw-2858	41	26	by	by	ADP
taxlaw-2858	41	27	a	a	DET
taxlaw-2858	41	28	research	research	NOUN
taxlaw-2858	41	29	team	team	NOUN
taxlaw-2858	41	30	of	of	ADP
taxlaw-2858	41	31	which	which	PRON
taxlaw-2858	41	32	this	this	DET
taxlaw-2858	41	33	writer	writer	NOUN
taxlaw-2858	41	34	was	be	AUX
taxlaw-2858	41	35	a	a	DET
taxlaw-2858	41	36	member.3	member.3	PROPN
taxlaw-2858	41	37	part	part	NOUN
taxlaw-2858	41	38	vi	vi	PROPN
taxlaw-2858	41	39	complements	complement	VERB
taxlaw-2858	41	40	the	the	DET
taxlaw-2858	41	41	u.s	u.s	PROPN
taxlaw-2858	41	42	.	.	PROPN
taxlaw-2858	41	43	data	datum	NOUN
taxlaw-2858	41	44	with	with	ADP
taxlaw-2858	41	45	field	field	NOUN
taxlaw-2858	41	46	studies	study	NOUN
taxlaw-2858	41	47	from	from	ADP
taxlaw-2858	41	48	other	other	ADJ
taxlaw-2858	41	49	countries	country	NOUN
taxlaw-2858	41	50	reported	report	VERB
taxlaw-2858	41	51	in	in	ADP
taxlaw-2858	41	52	the	the	DET
taxlaw-2858	41	53	social	social	ADJ
taxlaw-2858	41	54	science	science	NOUN
taxlaw-2858	41	55	literature	literature	PROPN
taxlaw-2858	41	56	.	.	PUNCT
taxlaw-2858	42	1	part	part	PROPN
taxlaw-2858	42	2	vii	vii	PROPN
taxlaw-2858	42	3	discusses	discuss	VERB
taxlaw-2858	42	4	the	the	DET
taxlaw-2858	42	5	implications	implication	NOUN
taxlaw-2858	42	6	of	of	ADP
taxlaw-2858	42	7	the	the	DET
taxlaw-2858	42	8	research	research	NOUN
taxlaw-2858	42	9	to	to	ADP
taxlaw-2858	42	10	the	the	DET
taxlaw-2858	42	11	effect	effect	NOUN
taxlaw-2858	42	12	that	that	SCONJ
taxlaw-2858	42	13	compliance	compliance	NOUN
taxlaw-2858	42	14	with	with	ADP
taxlaw-2858	42	15	the	the	DET
taxlaw-2858	42	16	rule	rule	NOUN
taxlaw-2858	42	17	of	of	ADP
taxlaw-2858	42	18	law	law	NOUN
taxlaw-2858	42	19	,	,	PUNCT
taxlaw-2858	42	20	represented	represent	VERB
taxlaw-2858	42	21	here	here	ADV
taxlaw-2858	42	22	by	by	ADP
taxlaw-2858	42	23	modern	modern	ADJ
taxlaw-2858	42	24	fiscal	fiscal	ADJ
taxlaw-2858	42	25	apparatus	apparatus	NOUN
taxlaw-2858	42	26	,	,	PUNCT
taxlaw-2858	42	27	may	may	AUX
taxlaw-2858	42	28	wax	wax	VERB
taxlaw-2858	42	29	and	and	CCONJ
taxlaw-2858	42	30	wane	wane	VERB
taxlaw-2858	42	31	through	through	ADP
taxlaw-2858	42	32	history	history	NOUN
taxlaw-2858	42	33	as	as	ADP
taxlaw-2858	42	34	national	national	ADJ
taxlaw-2858	42	35	bureaucracy	bureaucracy	NOUN
taxlaw-2858	42	36	siphons	siphon	NOUN
taxlaw-2858	42	37	resources	resource	NOUN
taxlaw-2858	42	38	off	off	ADP
taxlaw-2858	42	39	their	their	PRON
taxlaw-2858	42	40	local	local	ADJ
taxlaw-2858	42	41	origins	origin	NOUN
taxlaw-2858	42	42	,	,	PUNCT
taxlaw-2858	42	43	rather	rather	ADV
taxlaw-2858	42	44	than	than	ADP
taxlaw-2858	42	45	following	follow	VERB
taxlaw-2858	42	46	a	a	DET
taxlaw-2858	42	47	teleology	teleology	NOUN
taxlaw-2858	42	48	toward	toward	ADP
taxlaw-2858	42	49	any	any	DET
taxlaw-2858	42	50	ideal	ideal	ADJ
taxlaw-2858	42	51	civilized	civilized	ADJ
taxlaw-2858	42	52	state	state	NOUN
taxlaw-2858	42	53	.	.	PUNCT
taxlaw-2858	43	1	part	part	NOUN
taxlaw-2858	43	2	viii	viii	NOUN
taxlaw-2858	43	3	makes	make	VERB
taxlaw-2858	43	4	suggestions	suggestion	NOUN
taxlaw-2858	43	5	for	for	ADP
taxlaw-2858	43	6	future	future	ADJ
taxlaw-2858	43	7	research	research	NOUN
taxlaw-2858	43	8	on	on	ADP
taxlaw-2858	43	9	tax	tax	NOUN
taxlaw-2858	43	10	law	law	NOUN
taxlaw-2858	43	11	compliance	compliance	NOUN
taxlaw-2858	43	12	.	.	PUNCT
taxlaw-2858	44	1	part	part	NOUN
taxlaw-2858	44	2	ix	ix	PROPN
taxlaw-2858	44	3	concludes	conclude	VERB
taxlaw-2858	44	4	that	that	SCONJ
taxlaw-2858	44	5	rational	rational	ADJ
taxlaw-2858	44	6	-	-	PUNCT
taxlaw-2858	44	7	legal	legal	ADJ
taxlaw-2858	44	8	authority	authority	NOUN
taxlaw-2858	44	9	may	may	AUX
taxlaw-2858	44	10	have	have	VERB
taxlaw-2858	44	11	less	less	ADJ
taxlaw-2858	44	12	effect	effect	NOUN
taxlaw-2858	44	13	on	on	ADP
taxlaw-2858	44	14	taxpayer	taxpayer	NOUN
taxlaw-2858	44	15	compliance	compliance	NOUN
taxlaw-2858	44	16	than	than	ADP
taxlaw-2858	44	17	primordial	primordial	ADJ
taxlaw-2858	44	18	personal	personal	ADJ
taxlaw-2858	44	19	motivations	motivation	NOUN
taxlaw-2858	44	20	.	.	PUNCT
taxlaw-2858	45	1	ii	ii	PROPN
taxlaw-2858	45	2	.	.	PUNCT
taxlaw-2858	46	1	theories	theory	NOUN
taxlaw-2858	46	2	of	of	ADP
taxlaw-2858	46	3	legal	legal	ADJ
taxlaw-2858	46	4	evolution	evolution	NOUN
taxlaw-2858	46	5	this	this	DET
taxlaw-2858	46	6	part	part	NOUN
taxlaw-2858	46	7	describes	describe	VERB
taxlaw-2858	46	8	the	the	DET
taxlaw-2858	46	9	evolution	evolution	NOUN
taxlaw-2858	46	10	of	of	ADP
taxlaw-2858	46	11	the	the	DET
taxlaw-2858	46	12	rule	rule	NOUN
taxlaw-2858	46	13	of	of	ADP
taxlaw-2858	46	14	law	law	NOUN
taxlaw-2858	46	15	,	,	PUNCT
taxlaw-2858	46	16	as	as	SCONJ
taxlaw-2858	46	17	narrated	narrate	VERB
taxlaw-2858	46	18	by	by	ADP
taxlaw-2858	46	19	successive	successive	ADJ
taxlaw-2858	46	20	schools	school	NOUN
taxlaw-2858	46	21	of	of	ADP
taxlaw-2858	46	22	thought	thought	NOUN
taxlaw-2858	46	23	in	in	ADP
taxlaw-2858	46	24	jurisprudence	jurisprudence	NOUN
taxlaw-2858	46	25	,	,	PUNCT
taxlaw-2858	46	26	to	to	PART
taxlaw-2858	46	27	set	set	VERB
taxlaw-2858	46	28	the	the	DET
taxlaw-2858	46	29	stage	stage	NOUN
taxlaw-2858	46	30	for	for	ADP
taxlaw-2858	46	31	empirical	empirical	ADJ
taxlaw-2858	46	32	study	study	NOUN
taxlaw-2858	46	33	of	of	ADP
taxlaw-2858	46	34	law	law	NOUN
taxlaw-2858	46	35	,	,	PUNCT
taxlaw-2858	46	36	especially	especially	ADV
taxlaw-2858	46	37	tax	tax	NOUN
taxlaw-2858	46	38	law	law	NOUN
taxlaw-2858	46	39	,	,	PUNCT
taxlaw-2858	46	40	employing	employ	VERB
taxlaw-2858	46	41	social	social	ADJ
taxlaw-2858	46	42	science	science	NOUN
taxlaw-2858	46	43	methodologies	methodology	NOUN
taxlaw-2858	46	44	.	.	PUNCT
taxlaw-2858	47	1	historically	historically	ADV
taxlaw-2858	47	2	and	and	CCONJ
taxlaw-2858	47	3	metaphorically	metaphorically	ADV
taxlaw-2858	47	4	,	,	PUNCT
taxlaw-2858	47	5	civilization	civilization	NOUN
taxlaw-2858	47	6	arose	arise	VERB
taxlaw-2858	47	7	from	from	ADP
taxlaw-2858	47	8	a	a	DET
taxlaw-2858	47	9	primordial	primordial	ADJ
taxlaw-2858	47	10	substrate	substrate	NOUN
taxlaw-2858	47	11	of	of	ADP
taxlaw-2858	47	12	tribal	tribal	ADJ
taxlaw-2858	47	13	culture	culture	NOUN
taxlaw-2858	47	14	and	and	CCONJ
taxlaw-2858	47	15	religion	religion	NOUN
taxlaw-2858	47	16	.	.	PUNCT
taxlaw-2858	48	1	according	accord	VERB
taxlaw-2858	48	2	to	to	ADP
taxlaw-2858	48	3	a	a	DET
taxlaw-2858	48	4	well	well	ADV
taxlaw-2858	48	5	-	-	PUNCT
taxlaw-2858	48	6	known	know	VERB
taxlaw-2858	48	7	anthropologist	anthropologist	NOUN
taxlaw-2858	48	8	,	,	PUNCT
taxlaw-2858	48	9	the	the	DET
taxlaw-2858	48	10	1	1	NUM
taxlaw-2858	48	11	see	see	VERB
taxlaw-2858	48	12	nicholas	nicholas	PROPN
taxlaw-2858	48	13	fandos	fandos	PROPN
taxlaw-2858	48	14	,	,	PUNCT
taxlaw-2858	48	15	white	white	PROPN
taxlaw-2858	48	16	house	house	PROPN
taxlaw-2858	48	17	pushes	push	VERB
taxlaw-2858	48	18	“	"	PUNCT
taxlaw-2858	48	19	alternative	alternative	ADJ
taxlaw-2858	48	20	facts	fact	NOUN
taxlaw-2858	48	21	,	,	PUNCT
taxlaw-2858	48	22	”	"	PUNCT
taxlaw-2858	48	23	n.y	n.y	PROPN
taxlaw-2858	48	24	.	.	PROPN
taxlaw-2858	48	25	times	times	PROPN
taxlaw-2858	48	26	,	,	PUNCT
taxlaw-2858	48	27	jan	jan	PROPN
taxlaw-2858	48	28	.	.	PROPN
taxlaw-2858	48	29	22	22	NUM
taxlaw-2858	48	30	,	,	PUNCT
taxlaw-2858	48	31	2017	2017	NUM
taxlaw-2858	48	32	,	,	PUNCT
taxlaw-2858	48	33	at	at	ADP
taxlaw-2858	48	34	a15	a15	NOUN
taxlaw-2858	48	35	;	;	PUNCT
taxlaw-2858	48	36	aidan	aidan	PROPN
taxlaw-2858	48	37	foster	foster	PROPN
taxlaw-2858	48	38	-	-	PUNCT
taxlaw-2858	48	39	carter	carter	NOUN
taxlaw-2858	48	40	,	,	PUNCT
taxlaw-2858	48	41	kim	kim	PROPN
taxlaw-2858	48	42	jong	jong	PROPN
taxlaw-2858	48	43	-	-	PUNCT
taxlaw-2858	48	44	nam	nam	PROPN
taxlaw-2858	48	45	was	be	AUX
taxlaw-2858	48	46	assassinated	assassinate	VERB
taxlaw-2858	48	47	.	.	PUNCT
taxlaw-2858	49	1	but	but	CCONJ
taxlaw-2858	49	2	was	be	AUX
taxlaw-2858	49	3	it	it	PRON
taxlaw-2858	49	4	on	on	ADP
taxlaw-2858	49	5	his	his	PRON
taxlaw-2858	49	6	brother	brother	NOUN
taxlaw-2858	49	7	’s	’s	PART
taxlaw-2858	49	8	orders	order	NOUN
taxlaw-2858	49	9	?	?	PUNCT
taxlaw-2858	49	10	,	,	PUNCT
taxlaw-2858	49	11	the	the	DET
taxlaw-2858	49	12	guardian	guardian	PROPN
taxlaw-2858	49	13	,	,	PUNCT
taxlaw-2858	49	14	feb	feb	PROPN
taxlaw-2858	49	15	.	.	PROPN
taxlaw-2858	49	16	15	15	NUM
taxlaw-2858	49	17	,	,	PUNCT
taxlaw-2858	49	18	2017	2017	NUM
taxlaw-2858	49	19	,	,	PUNCT
taxlaw-2858	49	20	https://www.theguardian.com/commentisfree/2017/feb/15/kim-jong-namassassinated-kim-jong-un-north-korea	https://www.theguardian.com/commentisfree/2017/feb/15/kim-jong-namassassinated-kim-jong-un-north-korea	NOUN
taxlaw-2858	50	1	[	[	X
taxlaw-2858	50	2	https://perma.cc/9gsj-c6fp	https://perma.cc/9gsj-c6fp	X
taxlaw-2858	50	3	]	]	X
taxlaw-2858	50	4	;	;	PUNCT
taxlaw-2858	50	5	duterte	duterte	PROPN
taxlaw-2858	50	6	paid	pay	VERB
taxlaw-2858	50	7	us	we	PRON
taxlaw-2858	50	8	to	to	PART
taxlaw-2858	50	9	conduct	conduct	VERB
taxlaw-2858	50	10	davao	davao	PROPN
taxlaw-2858	50	11	death	death	NOUN
taxlaw-2858	50	12	squad	squad	PROPN
taxlaw-2858	50	13	killings	killing	NOUN
taxlaw-2858	50	14	,	,	PUNCT
taxlaw-2858	50	15	claims	claim	NOUN
taxlaw-2858	50	16	cop	cop	NOUN
taxlaw-2858	50	17	,	,	PUNCT
taxlaw-2858	50	18	abs	abs	NOUN
taxlaw-2858	50	19	-	-	PUNCT
taxlaw-2858	50	20	cbn	cbn	PROPN
taxlaw-2858	50	21	news	news	PROPN
taxlaw-2858	50	22	,	,	PUNCT
taxlaw-2858	50	23	feb	feb	PROPN
taxlaw-2858	50	24	.	.	PROPN
taxlaw-2858	50	25	20	20	NUM
taxlaw-2858	50	26	,	,	PUNCT
taxlaw-2858	50	27	2017	2017	NUM
taxlaw-2858	50	28	,	,	PUNCT
taxlaw-2858	50	29	http://news.abscbn.com/news/02/20/17/duterte-paid-us-to-conduct-davao-death-squad-killings-claims-cop	http://news.abscbn.com/news/02/20/17/duterte-paid-us-to-conduct-davao-death-squad-killings-claims-cop	NOUN
taxlaw-2858	50	30	[	[	X
taxlaw-2858	50	31	https://perma.cc/pd7r-3zff	https://perma.cc/pd7r-3zff	X
taxlaw-2858	50	32	]	]	X
taxlaw-2858	50	33	.	.	PUNCT
taxlaw-2858	50	34	2	2	NUM
taxlaw-2858	50	35	compañía	compañía	NOUN
taxlaw-2858	50	36	general	general	PROPN
taxlaw-2858	50	37	de	de	X
taxlaw-2858	50	38	tabacos	tabacos	PROPN
taxlaw-2858	50	39	de	de	X
taxlaw-2858	50	40	filipinas	filipinas	PROPN
taxlaw-2858	50	41	v.	v.	ADP
taxlaw-2858	50	42	collector	collector	NOUN
taxlaw-2858	50	43	of	of	ADP
taxlaw-2858	50	44	internal	internal	ADJ
taxlaw-2858	50	45	revenue	revenue	NOUN
taxlaw-2858	50	46	,	,	PUNCT
taxlaw-2858	50	47	275	275	NUM
taxlaw-2858	50	48	u.s	u.s	PROPN
taxlaw-2858	50	49	.	.	PROPN
taxlaw-2858	50	50	87	87	NUM
taxlaw-2858	50	51	,	,	PUNCT
taxlaw-2858	50	52	100	100	NUM
taxlaw-2858	50	53	(	(	PUNCT
taxlaw-2858	50	54	1927	1927	NUM
taxlaw-2858	50	55	)	)	PUNCT
taxlaw-2858	50	56	(	(	PUNCT
taxlaw-2858	50	57	holmes	holmes	PROPN
taxlaw-2858	50	58	,	,	PUNCT
taxlaw-2858	50	59	j.	j.	PROPN
taxlaw-2858	50	60	,	,	PUNCT
taxlaw-2858	50	61	dissenting	dissent	VERB
taxlaw-2858	50	62	)	)	PUNCT
taxlaw-2858	50	63	.	.	PUNCT
taxlaw-2858	51	1	3	3	NUM
taxlaw-2858	51	2	the	the	DET
taxlaw-2858	51	3	views	view	NOUN
taxlaw-2858	51	4	in	in	ADP
taxlaw-2858	51	5	this	this	DET
taxlaw-2858	51	6	article	article	NOUN
taxlaw-2858	51	7	are	be	AUX
taxlaw-2858	51	8	solely	solely	ADV
taxlaw-2858	51	9	those	those	PRON
taxlaw-2858	51	10	of	of	ADP
taxlaw-2858	51	11	this	this	DET
taxlaw-2858	51	12	writer	writer	NOUN
taxlaw-2858	51	13	.	.	PUNCT
taxlaw-2858	52	1	the	the	DET
taxlaw-2858	52	2	data	datum	NOUN
taxlaw-2858	52	3	were	be	AUX
taxlaw-2858	52	4	released	release	VERB
taxlaw-2858	52	5	in	in	ADP
taxlaw-2858	52	6	a	a	DET
taxlaw-2858	52	7	government	government	NOUN
taxlaw-2858	52	8	report	report	NOUN
taxlaw-2858	52	9	as	as	SCONJ
taxlaw-2858	52	10	cited	cite	VERB
taxlaw-2858	52	11	,	,	PUNCT
taxlaw-2858	52	12	but	but	CCONJ
taxlaw-2858	52	13	not	not	PART
taxlaw-2858	52	14	disseminated	disseminate	VERB
taxlaw-2858	52	15	in	in	ADP
taxlaw-2858	52	16	the	the	DET
taxlaw-2858	52	17	academic	academic	ADJ
taxlaw-2858	52	18	literature	literature	NOUN
taxlaw-2858	52	19	.	.	PUNCT
taxlaw-2858	53	1	see	see	VERB
taxlaw-2858	53	2	tom	tom	PROPN
taxlaw-2858	53	3	beers	beers	PROPN
taxlaw-2858	53	4	,	,	PUNCT
taxlaw-2858	53	5	eric	eric	PROPN
taxlaw-2858	53	6	lopresti	lopresti	PROPN
taxlaw-2858	53	7	&	&	CCONJ
taxlaw-2858	53	8	eric	eric	PROPN
taxlaw-2858	53	9	san	san	PROPN
taxlaw-2858	53	10	juan	juan	PROPN
taxlaw-2858	53	11	,	,	PUNCT
taxlaw-2858	53	12	factors	factor	NOUN
taxlaw-2858	53	13	influencing	influence	VERB
taxlaw-2858	53	14	voluntary	voluntary	ADJ
taxlaw-2858	53	15	compliance	compliance	NOUN
taxlaw-2858	53	16	by	by	ADP
taxlaw-2858	53	17	sole	sole	ADJ
taxlaw-2858	53	18	proprietors	proprietor	NOUN
taxlaw-2858	53	19	:	:	PUNCT
taxlaw-2858	53	20	preliminary	preliminary	ADJ
taxlaw-2858	53	21	survey	survey	NOUN
taxlaw-2858	53	22	results	result	NOUN
taxlaw-2858	53	23	,	,	PUNCT
taxlaw-2858	53	24	paper	paper	NOUN
taxlaw-2858	53	25	given	give	VERB
taxlaw-2858	53	26	at	at	ADP
taxlaw-2858	53	27	the	the	DET
taxlaw-2858	53	28	2013	2013	NUM
taxlaw-2858	53	29	irs	irs	PROPN
taxlaw-2858	53	30	-	-	PUNCT
taxlaw-2858	53	31	tax	tax	NOUN
taxlaw-2858	53	32	policy	policy	NOUN
taxlaw-2858	53	33	center	center	NOUN
taxlaw-2858	53	34	research	research	NOUN
taxlaw-2858	53	35	conference	conference	NOUN
taxlaw-2858	53	36	(	(	PUNCT
taxlaw-2858	53	37	june	june	PROPN
taxlaw-2858	53	38	20	20	NUM
taxlaw-2858	53	39	,	,	PUNCT
taxlaw-2858	53	40	2013	2013	NUM
taxlaw-2858	53	41	)	)	PUNCT
taxlaw-2858	53	42	,	,	PUNCT
taxlaw-2858	53	43	available	available	ADJ
taxlaw-2858	53	44	at	at	ADP
taxlaw-2858	53	45	https://www.irs.gov/pub/irs-soi/13rescon.pdf	https://www.irs.gov/pub/irs-soi/13rescon.pdf	PROPN
taxlaw-2858	53	46	[	[	X
taxlaw-2858	53	47	https://perma.cc/67l8-jrhh	https://perma.cc/67l8-jrhh	X
taxlaw-2858	53	48	]	]	X
taxlaw-2858	53	49	.	.	PUNCT
taxlaw-2858	54	1	48	48	NUM
taxlaw-2858	54	2	columbia	columbia	PROPN
taxlaw-2858	54	3	journal	journal	PROPN
taxlaw-2858	54	4	of	of	ADP
taxlaw-2858	54	5	tax	tax	NOUN
taxlaw-2858	54	6	law	law	NOUN
taxlaw-2858	55	1	[	[	X
taxlaw-2858	55	2	vol.9:45	vol.9:45	NOUN
taxlaw-2858	55	3	tension	tension	NOUN
taxlaw-2858	55	4	between	between	ADP
taxlaw-2858	55	5	primordial	primordial	ADJ
taxlaw-2858	55	6	sentiments	sentiment	NOUN
taxlaw-2858	55	7	and	and	CCONJ
taxlaw-2858	55	8	civil	civil	ADJ
taxlaw-2858	55	9	politics	politic	NOUN
taxlaw-2858	55	10	…	…	PUNCT
taxlaw-2858	55	11	of	of	ADP
taxlaw-2858	55	12	place	place	NOUN
taxlaw-2858	55	13	,	,	PUNCT
taxlaw-2858	55	14	tongue	tongue	NOUN
taxlaw-2858	55	15	,	,	PUNCT
taxlaw-2858	55	16	blood	blood	NOUN
taxlaw-2858	55	17	,	,	PUNCT
taxlaw-2858	55	18	looks	look	VERB
taxlaw-2858	55	19	,	,	PUNCT
taxlaw-2858	55	20	and	and	CCONJ
taxlaw-2858	55	21	way	way	NOUN
taxlaw-2858	55	22	-	-	PUNCT
taxlaw-2858	55	23	of	of	ADP
taxlaw-2858	55	24	-	-	PUNCT
taxlaw-2858	55	25	life	life	NOUN
taxlaw-2858	55	26	…	…	PUNCT
taxlaw-2858	55	27	is	be	AUX
taxlaw-2858	55	28	rooted	root	VERB
taxlaw-2858	55	29	in	in	ADP
taxlaw-2858	55	30	the	the	DET
taxlaw-2858	55	31	nonrational	nonrational	ADJ
taxlaw-2858	55	32	foundations	foundation	NOUN
taxlaw-2858	55	33	of	of	ADP
taxlaw-2858	55	34	personality	personality	NOUN
taxlaw-2858	55	35	…	…	PUNCT
taxlaw-2858	56	1	[	[	X
taxlaw-2858	56	2	i]nvolvement	i]nvolvement	NOUN
taxlaw-2858	56	3	of	of	ADP
taxlaw-2858	56	4	this	this	DET
taxlaw-2858	56	5	unreflective	unreflective	ADJ
taxlaw-2858	56	6	sense	sense	NOUN
taxlaw-2858	56	7	of	of	ADP
taxlaw-2858	56	8	collective	collective	ADJ
taxlaw-2858	56	9	selfhood	selfhood	NOUN
taxlaw-2858	56	10	in	in	ADP
taxlaw-2858	56	11	the	the	DET
taxlaw-2858	56	12	steadily	steadily	ADV
taxlaw-2858	56	13	broadening	broaden	VERB
taxlaw-2858	56	14	political	political	ADJ
taxlaw-2858	56	15	process	process	NOUN
taxlaw-2858	56	16	of	of	ADP
taxlaw-2858	56	17	the	the	DET
taxlaw-2858	56	18	national	national	ADJ
taxlaw-2858	56	19	state	state	NOUN
taxlaw-2858	56	20	is	be	AUX
taxlaw-2858	56	21	certain	certain	ADJ
taxlaw-2858	56	22	…	…	PUNCT
taxlaw-2858	56	23	[	[	X
taxlaw-2858	56	24	w]hat	w]hat	ADP
taxlaw-2858	56	25	the	the	DET
taxlaw-2858	56	26	new	new	ADJ
taxlaw-2858	56	27	states	state	NOUN
taxlaw-2858	56	28	—	—	PUNCT
taxlaw-2858	56	29	or	or	CCONJ
taxlaw-2858	56	30	their	their	PRON
taxlaw-2858	56	31	leaders	leader	NOUN
taxlaw-2858	56	32	—	—	PUNCT
taxlaw-2858	56	33	must	must	AUX
taxlaw-2858	56	34	somehow	somehow	ADV
taxlaw-2858	56	35	contrive	contrive	VERB
taxlaw-2858	56	36	to	to	PART
taxlaw-2858	56	37	do	do	VERB
taxlaw-2858	56	38	as	as	ADV
taxlaw-2858	56	39	far	far	ADV
taxlaw-2858	56	40	as	as	SCONJ
taxlaw-2858	56	41	primordial	primordial	ADJ
taxlaw-2858	56	42	attachments	attachment	NOUN
taxlaw-2858	56	43	are	be	AUX
taxlaw-2858	56	44	concerned	concern	VERB
taxlaw-2858	56	45	is	be	AUX
taxlaw-2858	56	46	not	not	PART
taxlaw-2858	56	47	,	,	PUNCT
taxlaw-2858	56	48	as	as	SCONJ
taxlaw-2858	56	49	they	they	PRON
taxlaw-2858	56	50	have	have	AUX
taxlaw-2858	56	51	so	so	ADV
taxlaw-2858	56	52	often	often	ADV
taxlaw-2858	56	53	tried	try	VERB
taxlaw-2858	56	54	to	to	PART
taxlaw-2858	56	55	do	do	VERB
taxlaw-2858	56	56	,	,	PUNCT
taxlaw-2858	56	57	wish	wish	VERB
taxlaw-2858	56	58	them	they	PRON
taxlaw-2858	56	59	out	out	ADP
taxlaw-2858	56	60	of	of	ADP
taxlaw-2858	56	61	existence	existence	NOUN
taxlaw-2858	56	62	by	by	ADP
taxlaw-2858	56	63	belittling	belittle	VERB
taxlaw-2858	56	64	them	they	PRON
taxlaw-2858	56	65	or	or	CCONJ
taxlaw-2858	56	66	even	even	ADV
taxlaw-2858	56	67	denying	deny	VERB
taxlaw-2858	56	68	their	their	PRON
taxlaw-2858	56	69	reality	reality	NOUN
taxlaw-2858	56	70	,	,	PUNCT
taxlaw-2858	56	71	but	but	CCONJ
taxlaw-2858	56	72	domesticate	domesticate	VERB
taxlaw-2858	56	73	them	they	PRON
taxlaw-2858	56	74	.	.	PUNCT
taxlaw-2858	57	1	they	they	PRON
taxlaw-2858	57	2	must	must	AUX
taxlaw-2858	57	3	reconcile	reconcile	VERB
taxlaw-2858	57	4	them	they	PRON
taxlaw-2858	57	5	with	with	ADP
taxlaw-2858	57	6	the	the	DET
taxlaw-2858	57	7	unfolding	unfold	VERB
taxlaw-2858	57	8	civil	civil	ADJ
taxlaw-2858	57	9	order	order	NOUN
taxlaw-2858	57	10	by	by	ADP
taxlaw-2858	57	11	divesting	divest	VERB
taxlaw-2858	57	12	them	they	PRON
taxlaw-2858	57	13	of	of	ADP
taxlaw-2858	57	14	their	their	PRON
taxlaw-2858	57	15	legitimizing	legitimize	VERB
taxlaw-2858	57	16	force	force	NOUN
taxlaw-2858	57	17	with	with	ADP
taxlaw-2858	57	18	respect	respect	NOUN
taxlaw-2858	57	19	to	to	ADP
taxlaw-2858	57	20	governmental	governmental	ADJ
taxlaw-2858	57	21	authority	authority	NOUN
taxlaw-2858	57	22	,	,	PUNCT
taxlaw-2858	57	23	by	by	ADP
taxlaw-2858	57	24	neutralizing	neutralize	VERB
taxlaw-2858	57	25	the	the	DET
taxlaw-2858	57	26	apparatus	apparatus	NOUN
taxlaw-2858	57	27	of	of	ADP
taxlaw-2858	57	28	the	the	DET
taxlaw-2858	57	29	state	state	NOUN
taxlaw-2858	57	30	in	in	ADP
taxlaw-2858	57	31	relationship	relationship	NOUN
taxlaw-2858	57	32	to	to	ADP
taxlaw-2858	57	33	them	they	PRON
taxlaw-2858	57	34	,	,	PUNCT
taxlaw-2858	57	35	and	and	CCONJ
taxlaw-2858	57	36	by	by	ADP
taxlaw-2858	57	37	channeling	channel	VERB
taxlaw-2858	57	38	discontent	discontent	NOUN
taxlaw-2858	57	39	arising	arise	VERB
taxlaw-2858	57	40	out	out	ADP
taxlaw-2858	57	41	of	of	ADP
taxlaw-2858	57	42	their	their	PRON
taxlaw-2858	57	43	dislocation	dislocation	NOUN
taxlaw-2858	57	44	into	into	ADP
taxlaw-2858	57	45	properly	properly	ADV
taxlaw-2858	57	46	political	political	ADJ
taxlaw-2858	57	47	rather	rather	ADV
taxlaw-2858	57	48	than	than	ADP
taxlaw-2858	57	49	parapolitical	parapolitical	ADJ
taxlaw-2858	57	50	forms	form	NOUN
taxlaw-2858	57	51	of	of	ADP
taxlaw-2858	57	52	expression.4	expression.4	NOUN
taxlaw-2858	57	53	while	while	SCONJ
taxlaw-2858	57	54	the	the	DET
taxlaw-2858	57	55	anthropologist	anthropologist	NOUN
taxlaw-2858	57	56	refers	refer	VERB
taxlaw-2858	57	57	specifically	specifically	ADV
taxlaw-2858	57	58	to	to	ADP
taxlaw-2858	57	59	“	"	PUNCT
taxlaw-2858	57	60	new	new	ADJ
taxlaw-2858	57	61	states	state	NOUN
taxlaw-2858	57	62	,	,	PUNCT
taxlaw-2858	57	63	”	"	PUNCT
taxlaw-2858	57	64	also	also	ADV
taxlaw-2858	57	65	known	know	VERB
taxlaw-2858	57	66	as	as	ADP
taxlaw-2858	57	67	developing	develop	VERB
taxlaw-2858	57	68	countries	country	NOUN
taxlaw-2858	57	69	,	,	PUNCT
taxlaw-2858	57	70	these	these	DET
taxlaw-2858	57	71	observations	observation	NOUN
taxlaw-2858	57	72	could	could	AUX
taxlaw-2858	57	73	apply	apply	VERB
taxlaw-2858	57	74	to	to	ADP
taxlaw-2858	57	75	any	any	DET
taxlaw-2858	57	76	polity	polity	NOUN
taxlaw-2858	57	77	where	where	SCONJ
taxlaw-2858	57	78	people	people	NOUN
taxlaw-2858	57	79	are	be	AUX
taxlaw-2858	57	80	motivated	motivate	VERB
taxlaw-2858	57	81	by	by	ADP
taxlaw-2858	57	82	their	their	PRON
taxlaw-2858	57	83	identity	identity	NOUN
taxlaw-2858	57	84	,	,	PUNCT
taxlaw-2858	57	85	as	as	SCONJ
taxlaw-2858	57	86	recent	recent	ADJ
taxlaw-2858	57	87	ballots	ballot	NOUN
taxlaw-2858	57	88	in	in	ADP
taxlaw-2858	57	89	industrial	industrial	ADJ
taxlaw-2858	57	90	economies	economy	NOUN
taxlaw-2858	57	91	have	have	AUX
taxlaw-2858	57	92	shown.5	shown.5	NOUN
taxlaw-2858	57	93	given	give	VERB
taxlaw-2858	57	94	the	the	DET
taxlaw-2858	57	95	anthropological	anthropological	ADJ
taxlaw-2858	57	96	foundations	foundation	NOUN
taxlaw-2858	57	97	of	of	ADP
taxlaw-2858	57	98	civilization	civilization	NOUN
taxlaw-2858	57	99	,	,	PUNCT
taxlaw-2858	57	100	how	how	SCONJ
taxlaw-2858	57	101	did	do	AUX
taxlaw-2858	57	102	the	the	DET
taxlaw-2858	57	103	rule	rule	NOUN
taxlaw-2858	57	104	of	of	ADP
taxlaw-2858	57	105	law	law	NOUN
taxlaw-2858	57	106	evolve	evolve	VERB
taxlaw-2858	57	107	?	?	PUNCT
taxlaw-2858	58	1	starting	start	VERB
taxlaw-2858	58	2	with	with	ADP
taxlaw-2858	58	3	technologically	technologically	ADV
taxlaw-2858	58	4	simple	simple	ADJ
taxlaw-2858	58	5	societies	society	NOUN
taxlaw-2858	58	6	,	,	PUNCT
taxlaw-2858	58	7	village	village	NOUN
taxlaw-2858	58	8	order	order	NOUN
taxlaw-2858	58	9	would	would	AUX
taxlaw-2858	58	10	be	be	AUX
taxlaw-2858	58	11	a	a	DET
taxlaw-2858	58	12	matter	matter	NOUN
taxlaw-2858	58	13	of	of	ADP
taxlaw-2858	58	14	social	social	ADJ
taxlaw-2858	58	15	mores	more	NOUN
taxlaw-2858	58	16	and	and	CCONJ
taxlaw-2858	58	17	personal	personal	ADJ
taxlaw-2858	58	18	charisma	charisma	NOUN
taxlaw-2858	58	19	,	,	PUNCT
taxlaw-2858	58	20	rather	rather	ADV
taxlaw-2858	58	21	than	than	ADP
taxlaw-2858	58	22	law	law	NOUN
taxlaw-2858	58	23	per	per	ADP
taxlaw-2858	58	24	se	se	X
taxlaw-2858	58	25	.	.	PUNCT
taxlaw-2858	59	1	people	people	NOUN
taxlaw-2858	59	2	might	might	AUX
taxlaw-2858	59	3	band	band	VERB
taxlaw-2858	59	4	together	together	ADV
taxlaw-2858	59	5	around	around	ADP
taxlaw-2858	59	6	the	the	DET
taxlaw-2858	59	7	persuasive	persuasive	ADJ
taxlaw-2858	59	8	authority	authority	NOUN
taxlaw-2858	59	9	of	of	ADP
taxlaw-2858	59	10	a	a	DET
taxlaw-2858	59	11	big	big	ADJ
taxlaw-2858	59	12	man	man	NOUN
taxlaw-2858	59	13	,	,	PUNCT
taxlaw-2858	59	14	but	but	CCONJ
taxlaw-2858	59	15	only	only	ADV
taxlaw-2858	59	16	would	would	AUX
taxlaw-2858	59	17	a	a	DET
taxlaw-2858	59	18	more	more	ADV
taxlaw-2858	59	19	complex	complex	ADJ
taxlaw-2858	59	20	tribe	tribe	NOUN
taxlaw-2858	59	21	ascribe	ascribe	VERB
taxlaw-2858	59	22	hereditary	hereditary	ADJ
taxlaw-2858	59	23	leadership	leadership	NOUN
taxlaw-2858	59	24	to	to	ADP
taxlaw-2858	59	25	a	a	DET
taxlaw-2858	59	26	chief.6	chief.6	NOUN
taxlaw-2858	59	27	ultimately	ultimately	ADV
taxlaw-2858	59	28	,	,	PUNCT
taxlaw-2858	59	29	civilization	civilization	NOUN
taxlaw-2858	59	30	would	would	AUX
taxlaw-2858	59	31	give	give	VERB
taxlaw-2858	59	32	rise	rise	NOUN
taxlaw-2858	59	33	to	to	ADP
taxlaw-2858	59	34	kings	king	NOUN
taxlaw-2858	59	35	who	who	PRON
taxlaw-2858	59	36	would	would	AUX
taxlaw-2858	59	37	become	become	VERB
taxlaw-2858	59	38	law	law	NOUN
taxlaw-2858	59	39	-	-	PUNCT
taxlaw-2858	59	40	givers	giver	NOUN
taxlaw-2858	59	41	not	not	PART
taxlaw-2858	59	42	only	only	ADV
taxlaw-2858	59	43	to	to	ADP
taxlaw-2858	59	44	clans	clan	NOUN
taxlaw-2858	59	45	related	relate	VERB
taxlaw-2858	59	46	by	by	ADP
taxlaw-2858	59	47	kinship	kinship	NOUN
taxlaw-2858	59	48	but	but	CCONJ
taxlaw-2858	59	49	to	to	ADP
taxlaw-2858	59	50	all	all	DET
taxlaw-2858	59	51	subjects	subject	NOUN
taxlaw-2858	59	52	in	in	ADP
taxlaw-2858	59	53	a	a	DET
taxlaw-2858	59	54	kingdom.7	kingdom.7	NOUN
taxlaw-2858	59	55	thus	thus	ADV
taxlaw-2858	59	56	,	,	PUNCT
taxlaw-2858	59	57	a	a	DET
taxlaw-2858	59	58	territorial	territorial	ADJ
taxlaw-2858	59	59	state	state	NOUN
taxlaw-2858	59	60	that	that	PRON
taxlaw-2858	59	61	monopolizes	monopolize	VERB
taxlaw-2858	59	62	legitimate	legitimate	ADJ
taxlaw-2858	59	63	violence	violence	NOUN
taxlaw-2858	59	64	becomes	become	VERB
taxlaw-2858	59	65	the	the	DET
taxlaw-2858	59	66	jurisdiction	jurisdiction	NOUN
taxlaw-2858	59	67	of	of	ADP
taxlaw-2858	59	68	the	the	DET
taxlaw-2858	59	69	law	law	NOUN
taxlaw-2858	59	70	of	of	ADP
taxlaw-2858	59	71	the	the	DET
taxlaw-2858	59	72	land.8	land.8	PROPN
taxlaw-2858	59	73	since	since	SCONJ
taxlaw-2858	59	74	the	the	DET
taxlaw-2858	59	75	coronation	coronation	NOUN
taxlaw-2858	59	76	of	of	ADP
taxlaw-2858	59	77	the	the	DET
taxlaw-2858	59	78	first	first	ADJ
taxlaw-2858	59	79	kings	king	NOUN
taxlaw-2858	59	80	,	,	PUNCT
taxlaw-2858	59	81	governments	government	NOUN
taxlaw-2858	59	82	have	have	AUX
taxlaw-2858	59	83	extracted	extract	VERB
taxlaw-2858	59	84	tribute	tribute	NOUN
taxlaw-2858	59	85	from	from	ADP
taxlaw-2858	59	86	their	their	PRON
taxlaw-2858	59	87	subjects	subject	NOUN
taxlaw-2858	59	88	to	to	PART
taxlaw-2858	59	89	fund	fund	VERB
taxlaw-2858	59	90	public	public	ADJ
taxlaw-2858	59	91	works	work	NOUN
taxlaw-2858	59	92	,	,	PUNCT
taxlaw-2858	59	93	infrastructure	infrastructure	NOUN
taxlaw-2858	59	94	,	,	PUNCT
taxlaw-2858	59	95	and	and	CCONJ
taxlaw-2858	59	96	wars	war	NOUN
taxlaw-2858	59	97	,	,	PUNCT
taxlaw-2858	59	98	ultimately	ultimately	ADV
taxlaw-2858	59	99	in	in	ADP
taxlaw-2858	59	100	the	the	DET
taxlaw-2858	59	101	form	form	NOUN
taxlaw-2858	59	102	of	of	ADP
taxlaw-2858	59	103	taxes	taxis	NOUN
taxlaw-2858	59	104	.	.	PUNCT
taxlaw-2858	60	1	9	9	NUM
taxlaw-2858	60	2	the	the	DET
taxlaw-2858	60	3	incidence	incidence	NOUN
taxlaw-2858	60	4	of	of	ADP
taxlaw-2858	60	5	taxation	taxation	NOUN
taxlaw-2858	60	6	may	may	AUX
taxlaw-2858	60	7	reveal	reveal	VERB
taxlaw-2858	60	8	non	non	ADJ
taxlaw-2858	60	9	-	-	ADJ
taxlaw-2858	60	10	trivial	trivial	ADJ
taxlaw-2858	60	11	particularities	particularity	NOUN
taxlaw-2858	60	12	of	of	ADP
taxlaw-2858	60	13	each	each	DET
taxlaw-2858	60	14	civilization.10	civilization.10	NOUN
taxlaw-2858	60	15	types	type	NOUN
taxlaw-2858	60	16	of	of	ADP
taxlaw-2858	60	17	authority	authority	NOUN
taxlaw-2858	60	18	would	would	AUX
taxlaw-2858	60	19	advance	advance	VERB
taxlaw-2858	60	20	from	from	ADP
taxlaw-2858	60	21	the	the	DET
taxlaw-2858	60	22	patrimonial	patrimonial	ADJ
taxlaw-2858	60	23	absolutism	absolutism	NOUN
taxlaw-2858	60	24	of	of	ADP
taxlaw-2858	60	25	the	the	DET
taxlaw-2858	60	26	feudal	feudal	ADJ
taxlaw-2858	60	27	autocrat	autocrat	NOUN
taxlaw-2858	60	28	to	to	ADP
taxlaw-2858	60	29	the	the	DET
taxlaw-2858	60	30	impersonal	impersonal	ADJ
taxlaw-2858	60	31	office	office	NOUN
taxlaw-2858	60	32	of	of	ADP
taxlaw-2858	60	33	the	the	DET
taxlaw-2858	60	34	state	state	NOUN
taxlaw-2858	60	35	bureaucrat	bureaucrat	NOUN
taxlaw-2858	60	36	.	.	PUNCT
taxlaw-2858	61	1	11	11	NUM
taxlaw-2858	61	2	through	through	ADP
taxlaw-2858	61	3	the	the	DET
taxlaw-2858	61	4	cold	cold	PROPN
taxlaw-2858	61	5	war	war	NOUN
taxlaw-2858	61	6	,	,	PUNCT
taxlaw-2858	61	7	ideologically	ideologically	ADV
taxlaw-2858	61	8	opposed	oppose	VERB
taxlaw-2858	61	9	states	state	NOUN
taxlaw-2858	61	10	would	would	AUX
taxlaw-2858	61	11	become	become	VERB
taxlaw-2858	61	12	mirror	mirror	NOUN
taxlaw-2858	61	13	images	image	NOUN
taxlaw-2858	61	14	of	of	ADP
taxlaw-2858	61	15	bureaucratic	bureaucratic	ADJ
taxlaw-2858	61	16	apparatus	apparatus	NOUN
taxlaw-2858	61	17	on	on	ADP
taxlaw-2858	61	18	either	either	DET
taxlaw-2858	61	19	side	side	NOUN
taxlaw-2858	61	20	of	of	ADP
taxlaw-2858	61	21	the	the	DET
taxlaw-2858	61	22	pacific	pacific	PROPN
taxlaw-2858	61	23	ocean.12	ocean.12	PROPN
taxlaw-2858	61	24	in	in	ADP
taxlaw-2858	61	25	a	a	DET
taxlaw-2858	61	26	country	country	NOUN
taxlaw-2858	61	27	with	with	ADP
taxlaw-2858	61	28	a	a	DET
taxlaw-2858	61	29	particular	particular	ADJ
taxlaw-2858	61	30	history	history	NOUN
taxlaw-2858	61	31	of	of	ADP
taxlaw-2858	61	32	race	race	NOUN
taxlaw-2858	61	33	relations	relation	NOUN
taxlaw-2858	61	34	,	,	PUNCT
taxlaw-2858	61	35	president	president	PROPN
taxlaw-2858	61	36	obama	obama	PROPN
taxlaw-2858	61	37	’s	’s	PART
taxlaw-2858	61	38	strategic	strategic	ADJ
taxlaw-2858	61	39	role	role	NOUN
taxlaw-2858	61	40	may	may	AUX
taxlaw-2858	61	41	have	have	AUX
taxlaw-2858	61	42	been	be	AUX
taxlaw-2858	61	43	that	that	PRON
taxlaw-2858	61	44	of	of	ADP
taxlaw-2858	61	45	the	the	DET
taxlaw-2858	61	46	colorless	colorless	ADJ
taxlaw-2858	61	47	technocrat	technocrat	NOUN
taxlaw-2858	61	48	.	.	PUNCT
taxlaw-2858	62	1	4	4	NUM
taxlaw-2858	62	2	clifford	clifford	PROPN
taxlaw-2858	62	3	geertz	geertz	PROPN
taxlaw-2858	62	4	,	,	PUNCT
taxlaw-2858	62	5	the	the	DET
taxlaw-2858	62	6	integrative	integrative	ADJ
taxlaw-2858	62	7	revolution	revolution	NOUN
taxlaw-2858	62	8	:	:	PUNCT
taxlaw-2858	62	9	primordial	primordial	ADJ
taxlaw-2858	62	10	sentiments	sentiment	NOUN
taxlaw-2858	62	11	and	and	CCONJ
taxlaw-2858	62	12	politics	politic	NOUN
taxlaw-2858	62	13	in	in	ADP
taxlaw-2858	62	14	the	the	DET
taxlaw-2858	62	15	new	new	ADJ
taxlaw-2858	62	16	states	state	NOUN
taxlaw-2858	62	17	,	,	PUNCT
taxlaw-2858	62	18	in	in	ADP
taxlaw-2858	62	19	old	old	ADJ
taxlaw-2858	62	20	societies	society	NOUN
taxlaw-2858	62	21	&	&	CCONJ
taxlaw-2858	62	22	new	new	ADJ
taxlaw-2858	62	23	states	state	NOUN
taxlaw-2858	62	24	:	:	PUNCT
taxlaw-2858	62	25	the	the	DET
taxlaw-2858	62	26	quest	quest	NOUN
taxlaw-2858	62	27	for	for	ADP
taxlaw-2858	62	28	modernity	modernity	NOUN
taxlaw-2858	62	29	in	in	ADP
taxlaw-2858	62	30	asia	asia	PROPN
taxlaw-2858	62	31	&	&	CCONJ
taxlaw-2858	62	32	africa	africa	PROPN
taxlaw-2858	62	33	105	105	NUM
taxlaw-2858	62	34	,	,	PUNCT
taxlaw-2858	62	35	128	128	NUM
taxlaw-2858	62	36	(	(	PUNCT
taxlaw-2858	62	37	clifford	clifford	PROPN
taxlaw-2858	62	38	geertz	geertz	PROPN
taxlaw-2858	62	39	ed	ed	PROPN
taxlaw-2858	62	40	.	.	PROPN
taxlaw-2858	62	41	,	,	PUNCT
taxlaw-2858	62	42	1963	1963	NUM
taxlaw-2858	62	43	)	)	PUNCT
taxlaw-2858	62	44	.	.	PUNCT
taxlaw-2858	63	1	5	5	NUM
taxlaw-2858	63	2	see	see	VERB
taxlaw-2858	63	3	,	,	PUNCT
taxlaw-2858	63	4	e.g.	e.g.	ADV
taxlaw-2858	63	5	,	,	PUNCT
taxlaw-2858	63	6	richard	richard	PROPN
taxlaw-2858	63	7	v.	v.	PROPN
taxlaw-2858	63	8	reeves	reeves	PROPN
taxlaw-2858	63	9	,	,	PUNCT
taxlaw-2858	63	10	brexit	brexit	NOUN
taxlaw-2858	63	11	:	:	PUNCT
taxlaw-2858	63	12	british	british	ADJ
taxlaw-2858	63	13	identity	identity	NOUN
taxlaw-2858	63	14	politics	politic	NOUN
taxlaw-2858	63	15	,	,	PUNCT
taxlaw-2858	63	16	immigration	immigration	NOUN
taxlaw-2858	63	17	and	and	CCONJ
taxlaw-2858	63	18	david	david	PROPN
taxlaw-2858	63	19	cameron	cameron	PROPN
taxlaw-2858	63	20	’s	’s	PART
taxlaw-2858	63	21	undoing	undoing	NOUN
taxlaw-2858	63	22	,	,	PUNCT
taxlaw-2858	63	23	brookings	brookings	PROPN
taxlaw-2858	63	24	inst	inst	PROPN
taxlaw-2858	63	25	.	.	PUNCT
taxlaw-2858	64	1	(	(	PUNCT
taxlaw-2858	64	2	june	june	PROPN
taxlaw-2858	64	3	24	24	NUM
taxlaw-2858	64	4	,	,	PUNCT
taxlaw-2858	64	5	2016	2016	NUM
taxlaw-2858	64	6	)	)	PUNCT
taxlaw-2858	64	7	,	,	PUNCT
taxlaw-2858	64	8	available	available	ADJ
taxlaw-2858	64	9	at	at	ADP
taxlaw-2858	64	10	https://www.brookings.edu/opinions/brexit-britishidentity-politics-immigration-and-david-camerons-undoing/	https://www.brookings.edu/opinions/brexit-britishidentity-politics-immigration-and-david-camerons-undoing/	ADJ
taxlaw-2858	64	11	[	[	X
taxlaw-2858	64	12	https://perma.cc/u3da-fj4r	https://perma.cc/u3da-fj4r	NOUN
taxlaw-2858	64	13	]	]	SYM
taxlaw-2858	64	14	.	.	PUNCT
taxlaw-2858	65	1	6	6	NUM
taxlaw-2858	65	2	see	see	VERB
taxlaw-2858	65	3	marshall	marshall	PROPN
taxlaw-2858	65	4	d.	d.	PROPN
taxlaw-2858	65	5	sahlins	sahlins	PROPN
taxlaw-2858	65	6	,	,	PUNCT
taxlaw-2858	65	7	rich	rich	ADJ
taxlaw-2858	65	8	man	man	NOUN
taxlaw-2858	65	9	,	,	PUNCT
taxlaw-2858	65	10	poor	poor	ADJ
taxlaw-2858	65	11	man	man	NOUN
taxlaw-2858	65	12	,	,	PUNCT
taxlaw-2858	65	13	big	big	ADJ
taxlaw-2858	65	14	man	man	NOUN
taxlaw-2858	65	15	,	,	PUNCT
taxlaw-2858	65	16	chief	chief	NOUN
taxlaw-2858	65	17	:	:	PUNCT
taxlaw-2858	65	18	political	political	ADJ
taxlaw-2858	65	19	types	type	NOUN
taxlaw-2858	65	20	in	in	ADP
taxlaw-2858	65	21	melanesia	melanesia	PROPN
taxlaw-2858	65	22	&	&	CCONJ
taxlaw-2858	65	23	polynesia	polynesia	PROPN
taxlaw-2858	65	24	,	,	PUNCT
taxlaw-2858	65	25	5	5	NUM
taxlaw-2858	65	26	comp	comp	NOUN
taxlaw-2858	65	27	.	.	PUNCT
taxlaw-2858	65	28	stud	stud	PROPN
taxlaw-2858	65	29	.	.	PUNCT
taxlaw-2858	66	1	in	in	ADP
taxlaw-2858	66	2	soc’y	soc’y	NOUN
taxlaw-2858	66	3	&	&	CCONJ
taxlaw-2858	66	4	hist	hist	PROPN
taxlaw-2858	66	5	.	.	PROPN
taxlaw-2858	67	1	285	285	NUM
taxlaw-2858	67	2	(	(	PUNCT
taxlaw-2858	67	3	1963	1963	NUM
taxlaw-2858	67	4	)	)	PUNCT
taxlaw-2858	67	5	.	.	PUNCT
taxlaw-2858	68	1	7	7	NUM
taxlaw-2858	68	2	see	see	VERB
taxlaw-2858	68	3	generally	generally	ADV
taxlaw-2858	68	4	morton	morton	PROPN
taxlaw-2858	68	5	h.	h.	PROPN
taxlaw-2858	68	6	fried	fried	PROPN
taxlaw-2858	68	7	,	,	PUNCT
taxlaw-2858	68	8	evolution	evolution	NOUN
taxlaw-2858	68	9	of	of	ADP
taxlaw-2858	68	10	political	political	ADJ
taxlaw-2858	68	11	society	society	NOUN
taxlaw-2858	68	12	:	:	PUNCT
taxlaw-2858	68	13	an	an	DET
taxlaw-2858	68	14	essay	essay	NOUN
taxlaw-2858	68	15	in	in	ADP
taxlaw-2858	68	16	political	political	ADJ
taxlaw-2858	68	17	anthropology	anthropology	NOUN
taxlaw-2858	68	18	(	(	PUNCT
taxlaw-2858	68	19	1967	1967	NUM
taxlaw-2858	68	20	)	)	PUNCT
taxlaw-2858	68	21	.	.	PUNCT
taxlaw-2858	69	1	8	8	NUM
taxlaw-2858	69	2	see	see	VERB
taxlaw-2858	69	3	max	max	PROPN
taxlaw-2858	69	4	weber	weber	PROPN
taxlaw-2858	69	5	,	,	PUNCT
taxlaw-2858	69	6	politics	politic	NOUN
taxlaw-2858	69	7	as	as	ADP
taxlaw-2858	69	8	a	a	DET
taxlaw-2858	69	9	vocation	vocation	NOUN
taxlaw-2858	69	10	,	,	PUNCT
taxlaw-2858	69	11	in	in	ADP
taxlaw-2858	69	12	max	max	PROPN
taxlaw-2858	69	13	weber	weber	PROPN
taxlaw-2858	69	14	:	:	PUNCT
taxlaw-2858	69	15	essays	essay	NOUN
taxlaw-2858	69	16	in	in	ADP
taxlaw-2858	69	17	sociology	sociology	NOUN
taxlaw-2858	69	18	77	77	NUM
taxlaw-2858	69	19	(	(	PUNCT
taxlaw-2858	69	20	h.h	h.h	PROPN
taxlaw-2858	69	21	.	.	PROPN
taxlaw-2858	69	22	gerth	gerth	PROPN
taxlaw-2858	69	23	&	&	CCONJ
taxlaw-2858	69	24	c.	c.	PROPN
taxlaw-2858	69	25	wright	wright	PROPN
taxlaw-2858	69	26	mills	mills	PROPN
taxlaw-2858	69	27	eds	eds	PROPN
taxlaw-2858	69	28	.	.	PROPN
taxlaw-2858	69	29	,	,	PUNCT
taxlaw-2858	69	30	1970	1970	NUM
taxlaw-2858	69	31	)	)	PUNCT
taxlaw-2858	69	32	.	.	PUNCT
taxlaw-2858	70	1	9	9	NUM
taxlaw-2858	70	2	see	see	VERB
taxlaw-2858	70	3	generally	generally	ADV
taxlaw-2858	70	4	aaron	aaron	PROPN
taxlaw-2858	70	5	wildavsky	wildavsky	PROPN
taxlaw-2858	70	6	&	&	CCONJ
taxlaw-2858	70	7	carolyn	carolyn	PROPN
taxlaw-2858	70	8	webber	webber	PROPN
taxlaw-2858	70	9	,	,	PUNCT
taxlaw-2858	70	10	a	a	DET
taxlaw-2858	70	11	history	history	NOUN
taxlaw-2858	70	12	of	of	ADP
taxlaw-2858	70	13	taxation	taxation	NOUN
taxlaw-2858	70	14	&	&	CCONJ
taxlaw-2858	70	15	expenditure	expenditure	NOUN
taxlaw-2858	70	16	in	in	ADP
taxlaw-2858	70	17	the	the	DET
taxlaw-2858	70	18	western	western	ADJ
taxlaw-2858	70	19	world	world	NOUN
taxlaw-2858	70	20	(	(	PUNCT
taxlaw-2858	70	21	1986	1986	NUM
taxlaw-2858	70	22	)	)	PUNCT
taxlaw-2858	70	23	.	.	PUNCT
taxlaw-2858	71	1	10	10	NUM
taxlaw-2858	71	2	see	see	VERB
taxlaw-2858	71	3	,	,	PUNCT
taxlaw-2858	71	4	e.g.	e.g.	ADV
taxlaw-2858	71	5	,	,	PUNCT
taxlaw-2858	71	6	sally	sally	PROPN
taxlaw-2858	71	7	falk	falk	PROPN
taxlaw-2858	71	8	moore	moore	PROPN
taxlaw-2858	71	9	,	,	PUNCT
taxlaw-2858	71	10	power	power	NOUN
taxlaw-2858	71	11	&	&	CCONJ
taxlaw-2858	71	12	property	property	NOUN
taxlaw-2858	71	13	in	in	ADP
taxlaw-2858	71	14	inca	inca	PROPN
taxlaw-2858	71	15	peru	peru	PROPN
taxlaw-2858	71	16	(	(	PUNCT
taxlaw-2858	71	17	1958	1958	NUM
taxlaw-2858	71	18	)	)	PUNCT
taxlaw-2858	71	19	.	.	PUNCT
taxlaw-2858	72	1	11	11	NUM
taxlaw-2858	72	2	see	see	VERB
taxlaw-2858	72	3	max	max	PROPN
taxlaw-2858	72	4	weber	weber	PROPN
taxlaw-2858	72	5	,	,	PUNCT
taxlaw-2858	72	6	the	the	DET
taxlaw-2858	72	7	three	three	NUM
taxlaw-2858	72	8	pure	pure	ADJ
taxlaw-2858	72	9	types	type	NOUN
taxlaw-2858	72	10	of	of	ADP
taxlaw-2858	72	11	authority	authority	NOUN
taxlaw-2858	72	12	,	,	PUNCT
taxlaw-2858	72	13	in	in	ADP
taxlaw-2858	72	14	economy	economy	NOUN
taxlaw-2858	72	15	&	&	CCONJ
taxlaw-2858	72	16	society	society	NOUN
taxlaw-2858	72	17	215	215	NUM
taxlaw-2858	72	18	(	(	PUNCT
taxlaw-2858	72	19	guenther	guenther	PROPN
taxlaw-2858	72	20	roth	roth	PROPN
taxlaw-2858	72	21	&	&	CCONJ
taxlaw-2858	72	22	claus	claus	PROPN
taxlaw-2858	72	23	wittich	wittich	PRON
taxlaw-2858	72	24	eds	eds	PROPN
taxlaw-2858	72	25	.	.	PROPN
taxlaw-2858	72	26	,	,	PUNCT
taxlaw-2858	72	27	2013	2013	NUM
taxlaw-2858	72	28	)	)	PUNCT
taxlaw-2858	72	29	.	.	PUNCT
taxlaw-2858	73	1	12	12	NUM
taxlaw-2858	73	2	see	see	VERB
taxlaw-2858	73	3	c.	c.	PROPN
taxlaw-2858	73	4	r.	r.	PROPN
taxlaw-2858	73	5	mitchell	mitchell	PROPN
taxlaw-2858	73	6	,	,	PUNCT
taxlaw-2858	73	7	the	the	DET
taxlaw-2858	73	8	structure	structure	NOUN
taxlaw-2858	73	9	of	of	ADP
taxlaw-2858	73	10	international	international	ADJ
taxlaw-2858	73	11	conflict	conflict	NOUN
taxlaw-2858	73	12	113	113	NUM
taxlaw-2858	73	13	(	(	PUNCT
taxlaw-2858	73	14	1989	1989	NUM
taxlaw-2858	73	15	)	)	PUNCT
taxlaw-2858	73	16	.	.	PUNCT
taxlaw-2858	74	1	2017	2017	NUM
taxlaw-2858	74	2	]	]	PUNCT
taxlaw-2858	74	3	who	who	PRON
taxlaw-2858	74	4	pays	pay	VERB
taxlaw-2858	74	5	the	the	DET
taxlaw-2858	74	6	price	price	NOUN
taxlaw-2858	74	7	of	of	ADP
taxlaw-2858	74	8	civilization	civilization	NOUN
taxlaw-2858	74	9	?	?	PUNCT
taxlaw-2858	75	1	49	49	NUM
taxlaw-2858	75	2	at	at	ADP
taxlaw-2858	75	3	the	the	DET
taxlaw-2858	75	4	same	same	ADJ
taxlaw-2858	75	5	time	time	NOUN
taxlaw-2858	75	6	,	,	PUNCT
taxlaw-2858	75	7	charismatic	charismatic	ADJ
taxlaw-2858	75	8	personalities	personality	NOUN
taxlaw-2858	75	9	may	may	AUX
taxlaw-2858	75	10	continue	continue	VERB
taxlaw-2858	75	11	to	to	PART
taxlaw-2858	75	12	attract	attract	VERB
taxlaw-2858	75	13	followers	follower	NOUN
taxlaw-2858	75	14	even	even	ADV
taxlaw-2858	75	15	in	in	ADP
taxlaw-2858	75	16	a	a	DET
taxlaw-2858	75	17	formal	formal	ADJ
taxlaw-2858	75	18	nation	nation	NOUN
taxlaw-2858	75	19	-	-	PUNCT
taxlaw-2858	75	20	state	state	NOUN
taxlaw-2858	75	21	.	.	PUNCT
taxlaw-2858	76	1	in	in	ADP
taxlaw-2858	76	2	the	the	DET
taxlaw-2858	76	3	range	range	NOUN
taxlaw-2858	76	4	of	of	ADP
taxlaw-2858	76	5	historical	historical	ADJ
taxlaw-2858	76	6	anthropology	anthropology	NOUN
taxlaw-2858	76	7	,	,	PUNCT
taxlaw-2858	76	8	there	there	PRON
taxlaw-2858	76	9	is	be	VERB
taxlaw-2858	76	10	even	even	ADV
taxlaw-2858	76	11	the	the	DET
taxlaw-2858	76	12	case	case	NOUN
taxlaw-2858	76	13	of	of	ADP
taxlaw-2858	76	14	“	"	PUNCT
taxlaw-2858	76	15	a	a	DET
taxlaw-2858	76	16	theatre	theatre	NOUN
taxlaw-2858	76	17	state	state	NOUN
taxlaw-2858	76	18	in	in	ADP
taxlaw-2858	76	19	which	which	PRON
taxlaw-2858	76	20	the	the	DET
taxlaw-2858	76	21	kings	king	NOUN
taxlaw-2858	76	22	and	and	CCONJ
taxlaw-2858	76	23	princes	prince	NOUN
taxlaw-2858	76	24	were	be	AUX
taxlaw-2858	76	25	the	the	DET
taxlaw-2858	76	26	impresarios	impresario	NOUN
taxlaw-2858	76	27	,	,	PUNCT
taxlaw-2858	76	28	the	the	DET
taxlaw-2858	76	29	priests	priest	NOUN
taxlaw-2858	76	30	the	the	DET
taxlaw-2858	76	31	directors	director	NOUN
taxlaw-2858	76	32	,	,	PUNCT
taxlaw-2858	76	33	and	and	CCONJ
taxlaw-2858	76	34	the	the	DET
taxlaw-2858	76	35	peasants	peasant	NOUN
taxlaw-2858	76	36	the	the	DET
taxlaw-2858	76	37	supporting	support	VERB
taxlaw-2858	76	38	cast	cast	NOUN
taxlaw-2858	76	39	,	,	PUNCT
taxlaw-2858	76	40	stage	stage	NOUN
taxlaw-2858	76	41	crew	crew	NOUN
taxlaw-2858	76	42	,	,	PUNCT
taxlaw-2858	76	43	and	and	CCONJ
taxlaw-2858	76	44	audience	audience	NOUN
taxlaw-2858	76	45	…	…	PUNCT
taxlaw-2858	76	46	.	.	PUNCT
taxlaw-2858	77	1	power	power	NOUN
taxlaw-2858	77	2	served	serve	VERB
taxlaw-2858	77	3	pomp	pomp	NOUN
taxlaw-2858	77	4	,	,	PUNCT
taxlaw-2858	77	5	not	not	PART
taxlaw-2858	77	6	pomp	pomp	ADJ
taxlaw-2858	77	7	power	power	NOUN
taxlaw-2858	77	8	.	.	PUNCT
taxlaw-2858	78	1	”13	”13	NOUN
taxlaw-2858	78	2	it	it	PRON
taxlaw-2858	78	3	would	would	AUX
taxlaw-2858	78	4	not	not	PART
taxlaw-2858	78	5	be	be	AUX
taxlaw-2858	78	6	unprecedented	unprecedented	ADJ
taxlaw-2858	78	7	for	for	SCONJ
taxlaw-2858	78	8	the	the	DET
taxlaw-2858	78	9	state	state	NOUN
taxlaw-2858	78	10	to	to	PART
taxlaw-2858	78	11	enact	enact	VERB
taxlaw-2858	78	12	authority	authority	NOUN
taxlaw-2858	78	13	,	,	PUNCT
taxlaw-2858	78	14	even	even	ADV
taxlaw-2858	78	15	if	if	SCONJ
taxlaw-2858	78	16	the	the	DET
taxlaw-2858	78	17	performance	performance	NOUN
taxlaw-2858	78	18	is	be	AUX
taxlaw-2858	78	19	administratively	administratively	ADV
taxlaw-2858	78	20	ineffective	ineffective	ADJ
taxlaw-2858	78	21	.	.	PUNCT
taxlaw-2858	79	1	meanwhile	meanwhile	ADV
taxlaw-2858	79	2	,	,	PUNCT
taxlaw-2858	79	3	social	social	ADJ
taxlaw-2858	79	4	mores	more	NOUN
taxlaw-2858	79	5	and	and	CCONJ
taxlaw-2858	79	6	personal	personal	ADJ
taxlaw-2858	79	7	charisma	charisma	NOUN
taxlaw-2858	79	8	would	would	AUX
taxlaw-2858	79	9	not	not	PART
taxlaw-2858	79	10	wither	wither	VERB
taxlaw-2858	79	11	away	away	ADV
taxlaw-2858	79	12	but	but	CCONJ
taxlaw-2858	79	13	persist	persist	VERB
taxlaw-2858	79	14	as	as	ADP
taxlaw-2858	79	15	local	local	ADJ
taxlaw-2858	79	16	reflectors	reflector	NOUN
taxlaw-2858	79	17	of	of	ADP
taxlaw-2858	79	18	official	official	ADJ
taxlaw-2858	79	19	law	law	NOUN
taxlaw-2858	79	20	.	.	PUNCT
taxlaw-2858	80	1	local	local	ADJ
taxlaw-2858	80	2	custom	custom	NOUN
taxlaw-2858	80	3	and	and	CCONJ
taxlaw-2858	80	4	the	the	DET
taxlaw-2858	80	5	rule	rule	NOUN
taxlaw-2858	80	6	of	of	ADP
taxlaw-2858	80	7	law	law	NOUN
taxlaw-2858	80	8	may	may	AUX
taxlaw-2858	80	9	coincide	coincide	VERB
taxlaw-2858	80	10	.	.	PUNCT
taxlaw-2858	81	1	for	for	ADP
taxlaw-2858	81	2	example	example	NOUN
taxlaw-2858	81	3	,	,	PUNCT
taxlaw-2858	81	4	the	the	DET
taxlaw-2858	81	5	scriptural	scriptural	ADJ
taxlaw-2858	81	6	commandment	commandment	NOUN
taxlaw-2858	81	7	that	that	SCONJ
taxlaw-2858	81	8	“	"	PUNCT
taxlaw-2858	81	9	you	you	PRON
taxlaw-2858	81	10	shall	shall	AUX
taxlaw-2858	81	11	not	not	PART
taxlaw-2858	81	12	kill	kill	VERB
taxlaw-2858	81	13	”	"	PUNCT
taxlaw-2858	81	14	finds	find	VERB
taxlaw-2858	81	15	itself	itself	PRON
taxlaw-2858	81	16	inscribed	inscribe	VERB
taxlaw-2858	81	17	in	in	ADP
taxlaw-2858	81	18	the	the	DET
taxlaw-2858	81	19	criminalization	criminalization	NOUN
taxlaw-2858	81	20	of	of	ADP
taxlaw-2858	81	21	homicide.14	homicide.14	PROPN
taxlaw-2858	81	22	dissonance	dissonance	NOUN
taxlaw-2858	81	23	would	would	AUX
taxlaw-2858	81	24	arise	arise	VERB
taxlaw-2858	81	25	when	when	SCONJ
taxlaw-2858	81	26	the	the	DET
taxlaw-2858	81	27	rule	rule	NOUN
taxlaw-2858	81	28	of	of	ADP
taxlaw-2858	81	29	law	law	NOUN
taxlaw-2858	81	30	diverges	diverge	VERB
taxlaw-2858	81	31	from	from	ADP
taxlaw-2858	81	32	local	local	ADJ
taxlaw-2858	81	33	custom	custom	NOUN
taxlaw-2858	81	34	,	,	PUNCT
taxlaw-2858	81	35	which	which	PRON
taxlaw-2858	81	36	in	in	ADP
taxlaw-2858	81	37	turn	turn	NOUN
taxlaw-2858	81	38	informs	inform	VERB
taxlaw-2858	81	39	personal	personal	ADJ
taxlaw-2858	81	40	psychology	psychology	NOUN
taxlaw-2858	81	41	.	.	PUNCT
taxlaw-2858	82	1	such	such	ADJ
taxlaw-2858	82	2	dissonance	dissonance	NOUN
taxlaw-2858	82	3	may	may	AUX
taxlaw-2858	82	4	inform	inform	VERB
taxlaw-2858	82	5	tax	tax	NOUN
taxlaw-2858	82	6	compliance	compliance	NOUN
taxlaw-2858	82	7	or	or	CCONJ
taxlaw-2858	82	8	“	"	PUNCT
taxlaw-2858	82	9	social	social	ADJ
taxlaw-2858	82	10	noncompliance	noncompliance	NOUN
taxlaw-2858	82	11	,	,	PUNCT
taxlaw-2858	82	12	”	"	PUNCT
taxlaw-2858	82	13	i.e.	i.e.	X
taxlaw-2858	82	14	transgression	transgression	NOUN
taxlaw-2858	82	15	of	of	ADP
taxlaw-2858	82	16	law	law	NOUN
taxlaw-2858	82	17	while	while	SCONJ
taxlaw-2858	82	18	conforming	conform	VERB
taxlaw-2858	82	19	to	to	ADP
taxlaw-2858	82	20	custom	custom	NOUN
taxlaw-2858	82	21	,	,	PUNCT
taxlaw-2858	82	22	as	as	SCONJ
taxlaw-2858	82	23	discussed	discuss	VERB
taxlaw-2858	82	24	below	below	ADV
taxlaw-2858	82	25	.	.	PUNCT
taxlaw-2858	83	1	later	later	ADV
taxlaw-2858	83	2	,	,	PUNCT
taxlaw-2858	83	3	a	a	DET
taxlaw-2858	83	4	case	case	NOUN
taxlaw-2858	83	5	study	study	NOUN
taxlaw-2858	83	6	will	will	AUX
taxlaw-2858	83	7	describe	describe	VERB
taxlaw-2858	83	8	a	a	DET
taxlaw-2858	83	9	“	"	PUNCT
taxlaw-2858	83	10	blending	blending	NOUN
taxlaw-2858	83	11	”	"	PUNCT
taxlaw-2858	83	12	of	of	ADP
taxlaw-2858	83	13	traditional	traditional	ADJ
taxlaw-2858	83	14	and	and	CCONJ
taxlaw-2858	83	15	modern	modern	ADJ
taxlaw-2858	83	16	practices	practice	NOUN
taxlaw-2858	83	17	to	to	PART
taxlaw-2858	83	18	achieve	achieve	VERB
taxlaw-2858	83	19	practical	practical	ADJ
taxlaw-2858	83	20	legal	legal	ADJ
taxlaw-2858	83	21	results.15	results.15	NOUN
taxlaw-2858	83	22	the	the	DET
taxlaw-2858	83	23	rule	rule	NOUN
taxlaw-2858	83	24	of	of	ADP
taxlaw-2858	83	25	law	law	NOUN
taxlaw-2858	83	26	as	as	SCONJ
taxlaw-2858	83	27	such	such	ADJ
taxlaw-2858	83	28	was	be	AUX
taxlaw-2858	83	29	celebrated	celebrate	VERB
taxlaw-2858	83	30	in	in	ADP
taxlaw-2858	83	31	the	the	DET
taxlaw-2858	83	32	eighteenth	eighteenth	ADJ
taxlaw-2858	83	33	-	-	PUNCT
taxlaw-2858	83	34	century	century	NOUN
taxlaw-2858	83	35	european	european	ADJ
taxlaw-2858	83	36	enlightenment	enlightenment	PROPN
taxlaw-2858	83	37	.	.	PUNCT
taxlaw-2858	84	1	classic	classic	ADJ
taxlaw-2858	84	2	liberal	liberal	ADJ
taxlaw-2858	84	3	writers	writer	NOUN
taxlaw-2858	84	4	anticipated	anticipate	VERB
taxlaw-2858	84	5	law	law	NOUN
taxlaw-2858	84	6	with	with	ADP
taxlaw-2858	84	7	a	a	DET
taxlaw-2858	84	8	social	social	ADJ
taxlaw-2858	84	9	contract	contract	NOUN
taxlaw-2858	84	10	entered	enter	VERB
taxlaw-2858	84	11	out	out	ADP
taxlaw-2858	84	12	of	of	ADP
taxlaw-2858	84	13	mutual	mutual	ADJ
taxlaw-2858	84	14	consideration.16	consideration.16	PROPN
taxlaw-2858	84	15	people	people	NOUN
taxlaw-2858	84	16	volunteered	volunteer	VERB
taxlaw-2858	84	17	to	to	PART
taxlaw-2858	84	18	observe	observe	VERB
taxlaw-2858	84	19	laws	law	NOUN
taxlaw-2858	84	20	to	to	PART
taxlaw-2858	84	21	lift	lift	VERB
taxlaw-2858	84	22	themselves	themselves	PRON
taxlaw-2858	84	23	out	out	ADP
taxlaw-2858	84	24	of	of	ADP
taxlaw-2858	84	25	the	the	DET
taxlaw-2858	84	26	state	state	NOUN
taxlaw-2858	84	27	of	of	ADP
taxlaw-2858	84	28	nature	nature	NOUN
taxlaw-2858	84	29	,	,	PUNCT
taxlaw-2858	84	30	an	an	DET
taxlaw-2858	84	31	“	"	PUNCT
taxlaw-2858	84	32	original	original	ADJ
taxlaw-2858	84	33	position	position	NOUN
taxlaw-2858	84	34	.	.	PUNCT
taxlaw-2858	85	1	”17	”17	PROPN
taxlaw-2858	85	2	paradoxically	paradoxically	ADV
taxlaw-2858	85	3	,	,	PUNCT
taxlaw-2858	85	4	law	law	NOUN
taxlaw-2858	85	5	was	be	AUX
taxlaw-2858	85	6	natural	natural	ADJ
taxlaw-2858	85	7	because	because	SCONJ
taxlaw-2858	85	8	it	it	PRON
taxlaw-2858	85	9	was	be	AUX
taxlaw-2858	85	10	a	a	DET
taxlaw-2858	85	11	logical	logical	ADJ
taxlaw-2858	85	12	consequence	consequence	NOUN
taxlaw-2858	85	13	of	of	ADP
taxlaw-2858	85	14	social	social	ADJ
taxlaw-2858	85	15	life	life	NOUN
taxlaw-2858	85	16	.	.	PUNCT
taxlaw-2858	86	1	under	under	ADP
taxlaw-2858	86	2	liberal	liberal	ADJ
taxlaw-2858	86	3	legality	legality	NOUN
taxlaw-2858	86	4	,	,	PUNCT
taxlaw-2858	86	5	natural	natural	ADJ
taxlaw-2858	86	6	law	law	NOUN
taxlaw-2858	86	7	was	be	AUX
taxlaw-2858	86	8	to	to	PART
taxlaw-2858	86	9	embody	embody	VERB
taxlaw-2858	86	10	social	social	ADJ
taxlaw-2858	86	11	mores	more	NOUN
taxlaw-2858	86	12	.	.	PUNCT
taxlaw-2858	87	1	in	in	ADP
taxlaw-2858	87	2	the	the	DET
taxlaw-2858	87	3	enlightenment	enlightenment	PROPN
taxlaw-2858	87	4	imagination	imagination	NOUN
taxlaw-2858	87	5	,	,	PUNCT
taxlaw-2858	87	6	the	the	DET
taxlaw-2858	87	7	"	"	PUNCT
taxlaw-2858	87	8	noble	noble	ADJ
taxlaw-2858	87	9	savage	savage	NOUN
taxlaw-2858	87	10	”	"	PUNCT
taxlaw-2858	87	11	populates	populate	VERB
taxlaw-2858	87	12	the	the	DET
taxlaw-2858	87	13	state	state	NOUN
taxlaw-2858	87	14	of	of	ADP
taxlaw-2858	87	15	nature	nature	NOUN
taxlaw-2858	87	16	logically	logically	ADV
taxlaw-2858	87	17	antecedent	antecedent	ADJ
taxlaw-2858	87	18	to	to	ADP
taxlaw-2858	87	19	the	the	DET
taxlaw-2858	87	20	social	social	ADJ
taxlaw-2858	87	21	contract	contract	NOUN
taxlaw-2858	87	22	which	which	PRON
taxlaw-2858	87	23	forms	form	VERB
taxlaw-2858	87	24	the	the	DET
taxlaw-2858	87	25	basis	basis	NOUN
taxlaw-2858	87	26	of	of	ADP
taxlaw-2858	87	27	the	the	DET
taxlaw-2858	87	28	western	western	ADJ
taxlaw-2858	87	29	republic.18	republic.18	PROPN
taxlaw-2858	87	30	as	as	ADP
taxlaw-2858	87	31	clans	clan	NOUN
taxlaw-2858	87	32	of	of	ADP
taxlaw-2858	87	33	such	such	ADJ
taxlaw-2858	87	34	people	people	NOUN
taxlaw-2858	87	35	,	,	PUNCT
taxlaw-2858	87	36	tribes	tribe	NOUN
taxlaw-2858	87	37	animate	animate	VERB
taxlaw-2858	87	38	the	the	DET
taxlaw-2858	87	39	anthropology	anthropology	NOUN
taxlaw-2858	87	40	of	of	ADP
taxlaw-2858	87	41	this	this	DET
taxlaw-2858	87	42	state.19	state.19	NOUN
taxlaw-2858	87	43	through	through	ADP
taxlaw-2858	87	44	variants	variant	NOUN
taxlaw-2858	87	45	on	on	ADP
taxlaw-2858	87	46	whig	whig	NOUN
taxlaw-2858	87	47	history	history	NOUN
taxlaw-2858	87	48	,	,	PUNCT
taxlaw-2858	87	49	the	the	DET
taxlaw-2858	87	50	social	social	ADJ
taxlaw-2858	87	51	contract	contract	NOUN
taxlaw-2858	87	52	became	become	VERB
taxlaw-2858	87	53	more	more	ADJ
taxlaw-2858	87	54	than	than	ADP
taxlaw-2858	87	55	metaphorical	metaphorical	ADJ
taxlaw-2858	87	56	.	.	PUNCT
taxlaw-2858	88	1	what	what	PRON
taxlaw-2858	88	2	had	have	AUX
taxlaw-2858	88	3	been	be	AUX
taxlaw-2858	88	4	heuristic	heuristic	ADJ
taxlaw-2858	88	5	became	become	VERB
taxlaw-2858	88	6	dogmatic	dogmatic	ADJ
taxlaw-2858	88	7	.	.	PUNCT
taxlaw-2858	89	1	consider	consider	VERB
taxlaw-2858	89	2	the	the	DET
taxlaw-2858	89	3	“	"	PUNCT
taxlaw-2858	89	4	contract	contract	NOUN
taxlaw-2858	89	5	with	with	ADP
taxlaw-2858	89	6	america	america	PROPN
taxlaw-2858	89	7	”	"	PUNCT
taxlaw-2858	89	8	of	of	ADP
taxlaw-2858	89	9	former	former	ADJ
taxlaw-2858	89	10	speaker	speaker	NOUN
taxlaw-2858	89	11	newt	newt	PROPN
taxlaw-2858	89	12	gingrich	gingrich	PROPN
taxlaw-2858	89	13	(	(	PUNCT
taxlaw-2858	89	14	r	r	PROPN
taxlaw-2858	89	15	-	-	PUNCT
taxlaw-2858	89	16	ga	ga	NOUN
taxlaw-2858	89	17	.	.	PUNCT
taxlaw-2858	89	18	)	)	PUNCT
taxlaw-2858	89	19	or	or	CCONJ
taxlaw-2858	89	20	latter	latter	ADJ
taxlaw-2858	89	21	-	-	PUNCT
taxlaw-2858	89	22	day	day	NOUN
taxlaw-2858	89	23	commentators	commentator	NOUN
taxlaw-2858	89	24	who	who	PRON
taxlaw-2858	89	25	have	have	AUX
taxlaw-2858	89	26	suggested	suggest	VERB
taxlaw-2858	89	27	that	that	SCONJ
taxlaw-2858	89	28	the	the	DET
taxlaw-2858	89	29	social	social	ADJ
taxlaw-2858	89	30	contract	contract	NOUN
taxlaw-2858	89	31	is	be	AUX
taxlaw-2858	89	32	an	an	DET
taxlaw-2858	89	33	obligation	obligation	NOUN
taxlaw-2858	89	34	between	between	ADP
taxlaw-2858	89	35	each	each	DET
taxlaw-2858	89	36	citizen	citizen	NOUN
taxlaw-2858	89	37	and	and	CCONJ
taxlaw-2858	89	38	the	the	DET
taxlaw-2858	89	39	government.20	government.20	NOUN
taxlaw-2858	89	40	they	they	PRON
taxlaw-2858	89	41	may	may	AUX
taxlaw-2858	89	42	do	do	VERB
taxlaw-2858	89	43	so	so	ADV
taxlaw-2858	89	44	by	by	ADP
taxlaw-2858	89	45	a	a	DET
taxlaw-2858	89	46	convoluted	convoluted	ADJ
taxlaw-2858	89	47	rhetoric	rhetoric	NOUN
taxlaw-2858	89	48	as	as	SCONJ
taxlaw-2858	89	49	follows	follow	VERB
taxlaw-2858	89	50	.	.	PUNCT
taxlaw-2858	90	1	some	some	DET
taxlaw-2858	90	2	tax	tax	NOUN
taxlaw-2858	90	3	administrators	administrator	NOUN
taxlaw-2858	90	4	subscribe	subscribe	VERB
taxlaw-2858	90	5	to	to	ADP
taxlaw-2858	90	6	a	a	DET
taxlaw-2858	90	7	version	version	NOUN
taxlaw-2858	90	8	of	of	ADP
taxlaw-2858	90	9	the	the	DET
taxlaw-2858	90	10	social	social	ADJ
taxlaw-2858	90	11	contract	contract	NOUN
taxlaw-2858	90	12	whereby	whereby	SCONJ
taxlaw-2858	90	13	governments	government	NOUN
taxlaw-2858	90	14	render	render	VERB
taxlaw-2858	90	15	services	service	NOUN
taxlaw-2858	90	16	to	to	ADP
taxlaw-2858	90	17	taxpayers	taxpayer	NOUN
taxlaw-2858	90	18	in	in	ADP
taxlaw-2858	90	19	consideration	consideration	NOUN
taxlaw-2858	90	20	for	for	ADP
taxlaw-2858	90	21	revenue	revenue	NOUN
taxlaw-2858	90	22	collected	collect	VERB
taxlaw-2858	90	23	from	from	ADP
taxlaw-2858	90	24	them	they	PRON
taxlaw-2858	90	25	.	.	PUNCT
taxlaw-2858	91	1	literally	literally	ADV
taxlaw-2858	91	2	,	,	PUNCT
taxlaw-2858	91	3	this	this	PRON
taxlaw-2858	91	4	would	would	AUX
taxlaw-2858	91	5	constitute	constitute	VERB
taxlaw-2858	91	6	more	more	ADJ
taxlaw-2858	91	7	of	of	ADP
taxlaw-2858	91	8	a	a	DET
taxlaw-2858	91	9	procurement	procurement	NOUN
taxlaw-2858	91	10	contract	contract	NOUN
taxlaw-2858	91	11	than	than	ADP
taxlaw-2858	91	12	a	a	DET
taxlaw-2858	91	13	social	social	ADJ
taxlaw-2858	91	14	one	one	NOUN
taxlaw-2858	91	15	.	.	PUNCT
taxlaw-2858	92	1	according	accord	VERB
taxlaw-2858	92	2	to	to	ADP
taxlaw-2858	92	3	the	the	DET
taxlaw-2858	92	4	organisation	organisation	NOUN
taxlaw-2858	92	5	for	for	ADP
taxlaw-2858	92	6	economic	economic	ADJ
taxlaw-2858	92	7	co	co	NOUN
taxlaw-2858	92	8	-	-	NOUN
taxlaw-2858	92	9	operation	operation	NOUN
taxlaw-2858	92	10	and	and	CCONJ
taxlaw-2858	92	11	development	development	NOUN
taxlaw-2858	92	12	(	(	PUNCT
taxlaw-2858	92	13	oecd	oecd	PROPN
taxlaw-2858	92	14	)	)	PUNCT
taxlaw-2858	92	15	,	,	PUNCT
taxlaw-2858	92	16	the	the	DET
taxlaw-2858	92	17	multi	multi	ADJ
taxlaw-2858	92	18	-	-	ADJ
taxlaw-2858	92	19	lateral	lateral	ADJ
taxlaw-2858	92	20	,	,	PUNCT
taxlaw-2858	92	21	non	non	ADJ
taxlaw-2858	92	22	-	-	ADJ
taxlaw-2858	92	23	governmental	governmental	ADJ
taxlaw-2858	92	24	organization	organization	NOUN
taxlaw-2858	92	25	of	of	ADP
taxlaw-2858	92	26	developed	develop	VERB
taxlaw-2858	92	27	economies	economy	NOUN
taxlaw-2858	92	28	:	:	PUNCT
taxlaw-2858	92	29	bargaining	bargain	VERB
taxlaw-2858	92	30	with	with	ADP
taxlaw-2858	92	31	citizens	citizen	NOUN
taxlaw-2858	92	32	over	over	ADP
taxlaw-2858	92	33	tax	tax	NOUN
taxlaw-2858	92	34	makes	make	VERB
taxlaw-2858	92	35	governments	government	NOUN
taxlaw-2858	92	36	more	more	ADV
taxlaw-2858	92	37	accountable	accountable	ADJ
taxlaw-2858	92	38	,	,	PUNCT
taxlaw-2858	92	39	as	as	SCONJ
taxlaw-2858	92	40	taxpayers	taxpayer	NOUN
taxlaw-2858	92	41	mobilise	mobilise	VERB
taxlaw-2858	92	42	to	to	PART
taxlaw-2858	92	43	resist	resist	VERB
taxlaw-2858	92	44	or	or	CCONJ
taxlaw-2858	92	45	negotiate	negotiate	VERB
taxlaw-2858	92	46	tax	tax	NOUN
taxlaw-2858	92	47	demands	demand	NOUN
taxlaw-2858	92	48	,	,	PUNCT
taxlaw-2858	92	49	monitor	monitor	VERB
taxlaw-2858	92	50	how	how	SCONJ
taxlaw-2858	92	51	tax	tax	NOUN
taxlaw-2858	92	52	is	be	AUX
taxlaw-2858	92	53	collected	collect	VERB
taxlaw-2858	92	54	13	13	NUM
taxlaw-2858	92	55	clifford	clifford	PROPN
taxlaw-2858	92	56	geertz	geertz	PROPN
taxlaw-2858	92	57	,	,	PUNCT
taxlaw-2858	92	58	negara	negara	PROPN
taxlaw-2858	92	59	:	:	PUNCT
taxlaw-2858	92	60	the	the	DET
taxlaw-2858	92	61	theatre	theatre	NOUN
taxlaw-2858	92	62	state	state	NOUN
taxlaw-2858	92	63	in	in	ADP
taxlaw-2858	92	64	nineteenth	nineteenth	ADJ
taxlaw-2858	92	65	-	-	PUNCT
taxlaw-2858	92	66	century	century	NOUN
taxlaw-2858	92	67	bali	bali	NOUN
taxlaw-2858	92	68	13	13	NUM
taxlaw-2858	92	69	(	(	PUNCT
taxlaw-2858	92	70	1980	1980	NUM
taxlaw-2858	92	71	)	)	PUNCT
taxlaw-2858	92	72	.	.	PUNCT
taxlaw-2858	93	1	14	14	NUM
taxlaw-2858	93	2	exodus	exodus	NOUN
taxlaw-2858	93	3	20:13	20:13	NUM
taxlaw-2858	93	4	.	.	PUNCT
taxlaw-2858	93	5	15	15	NUM
taxlaw-2858	93	6	see	see	VERB
taxlaw-2858	93	7	jane	jane	PROPN
taxlaw-2858	93	8	kaufman	kaufman	PROPN
taxlaw-2858	93	9	winn	winn	PROPN
taxlaw-2858	93	10	,	,	PUNCT
taxlaw-2858	93	11	relational	relational	ADJ
taxlaw-2858	93	12	practices	practice	NOUN
taxlaw-2858	93	13	and	and	CCONJ
taxlaw-2858	93	14	the	the	DET
taxlaw-2858	93	15	marginalization	marginalization	NOUN
taxlaw-2858	93	16	of	of	ADP
taxlaw-2858	93	17	law	law	NOUN
taxlaw-2858	93	18	:	:	PUNCT
taxlaw-2858	93	19	informal	informal	ADJ
taxlaw-2858	93	20	financial	financial	ADJ
taxlaw-2858	93	21	practices	practice	NOUN
taxlaw-2858	93	22	of	of	ADP
taxlaw-2858	93	23	small	small	ADJ
taxlaw-2858	93	24	businesses	business	NOUN
taxlaw-2858	93	25	in	in	ADP
taxlaw-2858	93	26	taiwan	taiwan	PROPN
taxlaw-2858	93	27	,	,	PUNCT
taxlaw-2858	93	28	28	28	NUM
taxlaw-2858	93	29	l.	l.	PROPN
taxlaw-2858	93	30	&	&	CCONJ
taxlaw-2858	93	31	soc’y	soc’y	PROPN
taxlaw-2858	93	32	rev	rev	PROPN
taxlaw-2858	93	33	.	.	PROPN
taxlaw-2858	93	34	193	193	NUM
taxlaw-2858	93	35	(	(	PUNCT
taxlaw-2858	93	36	1994	1994	NUM
taxlaw-2858	93	37	)	)	PUNCT
taxlaw-2858	93	38	.	.	PUNCT
taxlaw-2858	94	1	16	16	NUM
taxlaw-2858	94	2	see	see	VERB
taxlaw-2858	94	3	generally	generally	ADV
taxlaw-2858	94	4	jean	jean	PROPN
taxlaw-2858	94	5	-	-	PUNCT
taxlaw-2858	94	6	jacques	jacques	PROPN
taxlaw-2858	94	7	rousseau	rousseau	PROPN
taxlaw-2858	94	8	,	,	PUNCT
taxlaw-2858	94	9	the	the	DET
taxlaw-2858	94	10	social	social	ADJ
taxlaw-2858	94	11	contract	contract	NOUN
taxlaw-2858	94	12	(	(	PUNCT
taxlaw-2858	94	13	1762	1762	NUM
taxlaw-2858	94	14	)	)	PUNCT
taxlaw-2858	94	15	.	.	PUNCT
taxlaw-2858	95	1	17	17	NUM
taxlaw-2858	95	2	cf	cf	NOUN
taxlaw-2858	95	3	.	.	PUNCT
taxlaw-2858	96	1	john	john	PROPN
taxlaw-2858	96	2	rawls	rawl	VERB
taxlaw-2858	96	3	,	,	PUNCT
taxlaw-2858	96	4	a	a	DET
taxlaw-2858	96	5	theory	theory	NOUN
taxlaw-2858	96	6	of	of	ADP
taxlaw-2858	96	7	justice	justice	NOUN
taxlaw-2858	96	8	(	(	PUNCT
taxlaw-2858	96	9	1971	1971	NUM
taxlaw-2858	96	10	)	)	PUNCT
taxlaw-2858	96	11	.	.	PUNCT
taxlaw-2858	97	1	18	18	NUM
taxlaw-2858	97	2	cf	cf	NOUN
taxlaw-2858	97	3	.	.	PUNCT
taxlaw-2858	97	4	robert	robert	PROPN
taxlaw-2858	97	5	a.	a.	PROPN
taxlaw-2858	97	6	williams	williams	PROPN
taxlaw-2858	97	7	jr	jr	PROPN
taxlaw-2858	97	8	.	.	PROPN
taxlaw-2858	97	9	,	,	PUNCT
taxlaw-2858	97	10	the	the	DET
taxlaw-2858	97	11	american	american	PROPN
taxlaw-2858	97	12	indian	indian	PROPN
taxlaw-2858	97	13	in	in	ADP
taxlaw-2858	97	14	western	western	ADJ
taxlaw-2858	97	15	legal	legal	ADJ
taxlaw-2858	97	16	thought	thought	NOUN
taxlaw-2858	97	17	(	(	PUNCT
taxlaw-2858	97	18	1990	1990	NUM
taxlaw-2858	97	19	)	)	PUNCT
taxlaw-2858	97	20	.	.	PUNCT
taxlaw-2858	98	1	19	19	NUM
taxlaw-2858	98	2	cf	cf	NOUN
taxlaw-2858	98	3	.	.	PUNCT
taxlaw-2858	99	1	renato	renato	PROPN
taxlaw-2858	99	2	rosaldo	rosaldo	PROPN
taxlaw-2858	99	3	,	,	PUNCT
taxlaw-2858	99	4	utter	utter	ADJ
taxlaw-2858	99	5	savages	savage	NOUN
taxlaw-2858	99	6	of	of	ADP
taxlaw-2858	99	7	scientific	scientific	ADJ
taxlaw-2858	99	8	value	value	NOUN
taxlaw-2858	99	9	,	,	PUNCT
taxlaw-2858	99	10	in	in	ADP
taxlaw-2858	99	11	politics	politic	NOUN
taxlaw-2858	99	12	&	&	CCONJ
taxlaw-2858	99	13	history	history	NOUN
taxlaw-2858	99	14	in	in	ADP
taxlaw-2858	99	15	band	band	NOUN
taxlaw-2858	99	16	societies	society	NOUN
taxlaw-2858	99	17	(	(	PUNCT
taxlaw-2858	99	18	eleanor	eleanor	PROPN
taxlaw-2858	99	19	leacock	leacock	PROPN
taxlaw-2858	99	20	&	&	CCONJ
taxlaw-2858	99	21	richard	richard	PROPN
taxlaw-2858	99	22	lee	lee	PROPN
taxlaw-2858	99	23	eds	eds	PROPN
taxlaw-2858	99	24	.	.	PROPN
taxlaw-2858	99	25	,	,	PUNCT
taxlaw-2858	99	26	1982	1982	NUM
taxlaw-2858	99	27	)	)	PUNCT
taxlaw-2858	99	28	.	.	PUNCT
taxlaw-2858	100	1	20	20	NUM
taxlaw-2858	100	2	on	on	ADP
taxlaw-2858	100	3	“	"	PUNCT
taxlaw-2858	100	4	gingrich	gingrich	PROPN
taxlaw-2858	100	5	’s	’s	PART
taxlaw-2858	100	6	contract	contract	NOUN
taxlaw-2858	100	7	for	for	ADP
taxlaw-2858	100	8	america	america	PROPN
taxlaw-2858	100	9	and	and	CCONJ
taxlaw-2858	100	10	its	its	PRON
taxlaw-2858	100	11	attacks	attack	NOUN
taxlaw-2858	100	12	on	on	ADP
taxlaw-2858	100	13	the	the	DET
taxlaw-2858	100	14	irs	irs	PROPN
taxlaw-2858	100	15	,	,	PUNCT
taxlaw-2858	100	16	”	"	PUNCT
taxlaw-2858	100	17	see	see	VERB
taxlaw-2858	100	18	w.	w.	PROPN
taxlaw-2858	100	19	elliot	elliot	PROPN
taxlaw-2858	100	20	brownlee	brownlee	PROPN
taxlaw-2858	100	21	,	,	PUNCT
taxlaw-2858	100	22	federal	federal	ADJ
taxlaw-2858	100	23	taxation	taxation	NOUN
taxlaw-2858	100	24	in	in	ADP
taxlaw-2858	100	25	america	america	PROPN
taxlaw-2858	100	26	:	:	PUNCT
taxlaw-2858	100	27	a	a	DET
taxlaw-2858	100	28	short	short	ADJ
taxlaw-2858	100	29	history	history	NOUN
taxlaw-2858	100	30	214	214	NUM
taxlaw-2858	100	31	(	(	PUNCT
taxlaw-2858	100	32	2004	2004	NUM
taxlaw-2858	100	33	)	)	PUNCT
taxlaw-2858	100	34	.	.	PUNCT
taxlaw-2858	101	1	50	50	NUM
taxlaw-2858	101	2	columbia	columbia	PROPN
taxlaw-2858	101	3	journal	journal	NOUN
taxlaw-2858	101	4	of	of	ADP
taxlaw-2858	101	5	tax	tax	NOUN
taxlaw-2858	101	6	law	law	NOUN
taxlaw-2858	102	1	[	[	X
taxlaw-2858	102	2	vol.9:45	vol.9:45	NOUN
taxlaw-2858	102	3	and	and	CCONJ
taxlaw-2858	102	4	used	use	VERB
taxlaw-2858	102	5	,	,	PUNCT
taxlaw-2858	102	6	and	and	CCONJ
taxlaw-2858	102	7	insist	insist	VERB
taxlaw-2858	102	8	on	on	ADP
taxlaw-2858	102	9	having	have	VERB
taxlaw-2858	102	10	a	a	DET
taxlaw-2858	102	11	greater	great	ADJ
taxlaw-2858	102	12	say	say	NOUN
taxlaw-2858	102	13	in	in	ADP
taxlaw-2858	102	14	public	public	ADJ
taxlaw-2858	102	15	policy	policy	NOUN
taxlaw-2858	102	16	in	in	ADP
taxlaw-2858	102	17	exchange	exchange	NOUN
taxlaw-2858	102	18	for	for	ADP
taxlaw-2858	102	19	compliance	compliance	NOUN
taxlaw-2858	102	20	with	with	ADP
taxlaw-2858	102	21	tax	tax	NOUN
taxlaw-2858	102	22	demands.21	demands.21	PROPN
taxlaw-2858	102	23	notwithstanding	notwithstanding	ADP
taxlaw-2858	102	24	the	the	DET
taxlaw-2858	102	25	merits	merit	NOUN
taxlaw-2858	102	26	of	of	ADP
taxlaw-2858	102	27	accountability	accountability	NOUN
taxlaw-2858	102	28	,	,	PUNCT
taxlaw-2858	102	29	then	then	ADV
taxlaw-2858	102	30	the	the	DET
taxlaw-2858	102	31	logical	logical	ADJ
taxlaw-2858	102	32	consequence	consequence	NOUN
taxlaw-2858	102	33	is	be	AUX
taxlaw-2858	102	34	that	that	SCONJ
taxlaw-2858	102	35	the	the	DET
taxlaw-2858	102	36	citizen	citizen	NOUN
taxlaw-2858	102	37	as	as	SCONJ
taxlaw-2858	102	38	taxpayer	taxpayer	NOUN
taxlaw-2858	102	39	would	would	AUX
taxlaw-2858	102	40	be	be	AUX
taxlaw-2858	102	41	entitled	entitle	VERB
taxlaw-2858	102	42	to	to	PART
taxlaw-2858	102	43	reduce	reduce	VERB
taxlaw-2858	102	44	his	his	PRON
taxlaw-2858	102	45	or	or	CCONJ
taxlaw-2858	102	46	her	her	PRON
taxlaw-2858	102	47	tax	tax	NOUN
taxlaw-2858	102	48	liability	liability	NOUN
taxlaw-2858	102	49	in	in	ADP
taxlaw-2858	102	50	consideration	consideration	NOUN
taxlaw-2858	102	51	of	of	ADP
taxlaw-2858	102	52	every	every	DET
taxlaw-2858	102	53	policy	policy	NOUN
taxlaw-2858	102	54	shortcoming	shortcoming	NOUN
taxlaw-2858	102	55	.	.	PUNCT
taxlaw-2858	103	1	in	in	ADP
taxlaw-2858	103	2	a	a	DET
taxlaw-2858	103	3	small	small	ADJ
taxlaw-2858	103	4	political	political	ADJ
taxlaw-2858	103	5	sense	sense	NOUN
taxlaw-2858	103	6	,	,	PUNCT
taxlaw-2858	103	7	accountable	accountable	ADJ
taxlaw-2858	103	8	(	(	PUNCT
taxlaw-2858	103	9	electoral	electoral	ADJ
taxlaw-2858	103	10	)	)	PUNCT
taxlaw-2858	103	11	democracy	democracy	NOUN
taxlaw-2858	103	12	has	have	AUX
taxlaw-2858	103	13	become	become	VERB
taxlaw-2858	103	14	both	both	PRON
taxlaw-2858	103	15	precept	precept	ADJ
taxlaw-2858	103	16	and	and	CCONJ
taxlaw-2858	103	17	telos	telos	PROPN
taxlaw-2858	103	18	.	.	PROPN
taxlaw-2858	104	1	applied	apply	VERB
taxlaw-2858	104	2	to	to	ADP
taxlaw-2858	104	3	tax	tax	NOUN
taxlaw-2858	104	4	compliance	compliance	NOUN
taxlaw-2858	104	5	,	,	PUNCT
taxlaw-2858	104	6	a	a	DET
taxlaw-2858	104	7	similar	similar	ADJ
taxlaw-2858	104	8	logic	logic	NOUN
taxlaw-2858	104	9	of	of	ADP
taxlaw-2858	104	10	the	the	DET
taxlaw-2858	104	11	pre	pre	ADJ
taxlaw-2858	104	12	-	-	ADJ
taxlaw-2858	104	13	social	social	ADJ
taxlaw-2858	104	14	man	man	NOUN
taxlaw-2858	104	15	,	,	PUNCT
taxlaw-2858	104	16	or	or	CCONJ
taxlaw-2858	104	17	so	so	ADV
taxlaw-2858	104	18	-	-	PUNCT
taxlaw-2858	104	19	called	call	VERB
taxlaw-2858	104	20	noble	noble	ADJ
taxlaw-2858	104	21	savage	savage	NOUN
taxlaw-2858	104	22	,	,	PUNCT
taxlaw-2858	104	23	leads	lead	VERB
taxlaw-2858	104	24	to	to	ADP
taxlaw-2858	104	25	“	"	PUNCT
taxlaw-2858	104	26	everyday	everyday	ADJ
taxlaw-2858	104	27	libertarianism	libertarianism	NOUN
taxlaw-2858	104	28	,	,	PUNCT
taxlaw-2858	104	29	”	"	PUNCT
taxlaw-2858	104	30	the	the	DET
taxlaw-2858	104	31	premise	premise	NOUN
taxlaw-2858	104	32	“	"	PUNCT
taxlaw-2858	104	33	that	that	SCONJ
taxlaw-2858	104	34	people	people	NOUN
taxlaw-2858	104	35	earn	earn	VERB
taxlaw-2858	104	36	their	their	PRON
taxlaw-2858	104	37	pretax	pretax	ADJ
taxlaw-2858	104	38	incomes	income	NOUN
taxlaw-2858	104	39	without	without	ADP
taxlaw-2858	104	40	any	any	DET
taxlaw-2858	104	41	assistance	assistance	NOUN
taxlaw-2858	104	42	from	from	ADP
taxlaw-2858	104	43	the	the	DET
taxlaw-2858	104	44	government	government	NOUN
taxlaw-2858	104	45	,	,	PUNCT
taxlaw-2858	104	46	with	with	ADP
taxlaw-2858	104	47	the	the	DET
taxlaw-2858	104	48	result	result	NOUN
taxlaw-2858	104	49	that	that	SCONJ
taxlaw-2858	104	50	there	there	PRON
taxlaw-2858	104	51	is	be	VERB
taxlaw-2858	104	52	a	a	DET
taxlaw-2858	104	53	strong	strong	ADJ
taxlaw-2858	104	54	presumption	presumption	NOUN
taxlaw-2858	104	55	that	that	SCONJ
taxlaw-2858	104	56	it	it	PRON
taxlaw-2858	104	57	is	be	AUX
taxlaw-2858	104	58	unfair	unfair	ADJ
taxlaw-2858	104	59	for	for	SCONJ
taxlaw-2858	104	60	the	the	DET
taxlaw-2858	104	61	government	government	NOUN
taxlaw-2858	104	62	to	to	PART
taxlaw-2858	104	63	tax	tax	VERB
taxlaw-2858	104	64	away	away	ADV
taxlaw-2858	104	65	any	any	PRON
taxlaw-2858	104	66	of	of	ADP
taxlaw-2858	104	67	that	that	DET
taxlaw-2858	104	68	pretax	pretax	ADJ
taxlaw-2858	104	69	income	income	NOUN
taxlaw-2858	104	70	.	.	PUNCT
taxlaw-2858	105	1	”22	”22	PROPN
taxlaw-2858	105	2	as	as	SCONJ
taxlaw-2858	105	3	discussed	discuss	VERB
taxlaw-2858	105	4	below	below	ADV
taxlaw-2858	105	5	,	,	PUNCT
taxlaw-2858	105	6	nowadays	nowadays	ADV
taxlaw-2858	105	7	noncompliance	noncompliance	NOUN
taxlaw-2858	105	8	may	may	AUX
taxlaw-2858	105	9	be	be	AUX
taxlaw-2858	105	10	principled	principle	VERB
taxlaw-2858	105	11	,	,	PUNCT
taxlaw-2858	105	12	if	if	SCONJ
taxlaw-2858	105	13	obtuse	obtuse	NOUN
taxlaw-2858	105	14	.	.	PUNCT
taxlaw-2858	106	1	on	on	ADP
taxlaw-2858	106	2	the	the	DET
taxlaw-2858	106	3	contrary	contrary	NOUN
taxlaw-2858	106	4	,	,	PUNCT
taxlaw-2858	106	5	the	the	DET
taxlaw-2858	106	6	eighteenth	eighteenth	ADJ
taxlaw-2858	106	7	-	-	PUNCT
taxlaw-2858	106	8	century	century	NOUN
taxlaw-2858	106	9	text	text	NOUN
taxlaw-2858	106	10	clarified	clarify	VERB
taxlaw-2858	106	11	that	that	SCONJ
taxlaw-2858	106	12	“	"	PUNCT
taxlaw-2858	106	13	each	each	DET
taxlaw-2858	106	14	contracting	contracting	NOUN
taxlaw-2858	106	15	party	party	NOUN
taxlaw-2858	106	16	”	"	PUNCT
taxlaw-2858	106	17	was	be	AUX
taxlaw-2858	106	18	an	an	DET
taxlaw-2858	106	19	“	"	PUNCT
taxlaw-2858	106	20	individual	individual	ADJ
taxlaw-2858	106	21	personality	personality	NOUN
taxlaw-2858	106	22	.	.	PUNCT
taxlaw-2858	107	1	”23	”23	ADV
taxlaw-2858	107	2	in	in	ADP
taxlaw-2858	107	3	any	any	DET
taxlaw-2858	107	4	case	case	NOUN
taxlaw-2858	107	5	,	,	PUNCT
taxlaw-2858	107	6	the	the	DET
taxlaw-2858	107	7	government	government	NOUN
taxlaw-2858	107	8	was	be	AUX
taxlaw-2858	107	9	not	not	PART
taxlaw-2858	107	10	a	a	DET
taxlaw-2858	107	11	party	party	NOUN
taxlaw-2858	107	12	to	to	ADP
taxlaw-2858	107	13	the	the	DET
taxlaw-2858	107	14	social	social	ADJ
taxlaw-2858	107	15	contract	contract	NOUN
taxlaw-2858	107	16	:	:	PUNCT
taxlaw-2858	107	17	“	"	PUNCT
taxlaw-2858	107	18	a	a	DET
taxlaw-2858	107	19	contract	contract	NOUN
taxlaw-2858	107	20	between	between	ADP
taxlaw-2858	107	21	the	the	DET
taxlaw-2858	107	22	people	people	NOUN
taxlaw-2858	107	23	and	and	CCONJ
taxlaw-2858	107	24	the	the	DET
taxlaw-2858	107	25	rulers	ruler	NOUN
taxlaw-2858	107	26	it	it	PRON
taxlaw-2858	107	27	sets	set	VERB
taxlaw-2858	107	28	over	over	ADP
taxlaw-2858	107	29	itself	itself	PRON
taxlaw-2858	107	30	”	"	PUNCT
taxlaw-2858	107	31	would	would	AUX
taxlaw-2858	107	32	be	be	AUX
taxlaw-2858	107	33	“	"	PUNCT
taxlaw-2858	107	34	absurd	absurd	ADJ
taxlaw-2858	107	35	and	and	CCONJ
taxlaw-2858	107	36	contradictory	contradictory	ADJ
taxlaw-2858	107	37	.	.	PUNCT
taxlaw-2858	107	38	”24	”24	VERB
taxlaw-2858	107	39	rather	rather	ADV
taxlaw-2858	107	40	,	,	PUNCT
taxlaw-2858	107	41	“	"	PUNCT
taxlaw-2858	107	42	the	the	DET
taxlaw-2858	107	43	institution	institution	NOUN
taxlaw-2858	107	44	of	of	ADP
taxlaw-2858	107	45	government	government	NOUN
taxlaw-2858	107	46	is	be	AUX
taxlaw-2858	107	47	not	not	PART
taxlaw-2858	107	48	a	a	DET
taxlaw-2858	107	49	contract	contract	NOUN
taxlaw-2858	107	50	,	,	PUNCT
taxlaw-2858	107	51	but	but	CCONJ
taxlaw-2858	107	52	a	a	DET
taxlaw-2858	107	53	law	law	NOUN
taxlaw-2858	107	54	.	.	PUNCT
taxlaw-2858	108	1	”25	”25	ADJ
taxlaw-2858	108	2	in	in	ADP
taxlaw-2858	108	3	other	other	ADJ
taxlaw-2858	108	4	words	word	NOUN
taxlaw-2858	108	5	,	,	PUNCT
taxlaw-2858	108	6	the	the	DET
taxlaw-2858	108	7	social	social	ADJ
taxlaw-2858	108	8	contract	contract	NOUN
taxlaw-2858	108	9	was	be	AUX
taxlaw-2858	108	10	not	not	PART
taxlaw-2858	108	11	a	a	DET
taxlaw-2858	108	12	procurement	procurement	NOUN
taxlaw-2858	108	13	contract	contract	NOUN
taxlaw-2858	108	14	but	but	CCONJ
taxlaw-2858	108	15	a	a	DET
taxlaw-2858	108	16	metaphor	metaphor	NOUN
taxlaw-2858	108	17	for	for	ADP
taxlaw-2858	108	18	the	the	DET
taxlaw-2858	108	19	reciprocal	reciprocal	ADJ
taxlaw-2858	108	20	agreement	agreement	NOUN
taxlaw-2858	108	21	by	by	ADP
taxlaw-2858	108	22	which	which	PRON
taxlaw-2858	108	23	individual	individual	ADJ
taxlaw-2858	108	24	people	people	NOUN
taxlaw-2858	108	25	united	unite	VERB
taxlaw-2858	108	26	in	in	ADP
taxlaw-2858	108	27	political	political	ADJ
taxlaw-2858	108	28	society	society	NOUN
taxlaw-2858	108	29	.	.	PUNCT
taxlaw-2858	109	1	nineteenth	nineteenth	ADJ
taxlaw-2858	109	2	-	-	PUNCT
taxlaw-2858	109	3	century	century	NOUN
taxlaw-2858	109	4	disseminators	disseminator	NOUN
taxlaw-2858	109	5	of	of	ADP
taxlaw-2858	109	6	social	social	ADJ
taxlaw-2858	109	7	science	science	NOUN
taxlaw-2858	109	8	viewed	view	VERB
taxlaw-2858	109	9	law	law	NOUN
taxlaw-2858	109	10	as	as	ADP
taxlaw-2858	109	11	a	a	DET
taxlaw-2858	109	12	mechanism	mechanism	NOUN
taxlaw-2858	109	13	of	of	ADP
taxlaw-2858	109	14	social	social	ADJ
taxlaw-2858	109	15	ideology	ideology	NOUN
taxlaw-2858	109	16	.	.	PUNCT
taxlaw-2858	110	1	for	for	ADP
taxlaw-2858	110	2	instance	instance	NOUN
taxlaw-2858	110	3	,	,	PUNCT
taxlaw-2858	110	4	law	law	NOUN
taxlaw-2858	110	5	could	could	AUX
taxlaw-2858	110	6	direct	direct	VERB
taxlaw-2858	110	7	restitution	restitution	NOUN
taxlaw-2858	110	8	in	in	ADP
taxlaw-2858	110	9	case	case	NOUN
taxlaw-2858	110	10	of	of	ADP
taxlaw-2858	110	11	injustice;26	injustice;26	NOUN
taxlaw-2858	110	12	legal	legal	ADJ
taxlaw-2858	110	13	concepts	concept	NOUN
taxlaw-2858	110	14	could	could	AUX
taxlaw-2858	110	15	rationalize	rationalize	VERB
taxlaw-2858	110	16	transactions	transaction	NOUN
taxlaw-2858	110	17	in	in	ADP
taxlaw-2858	110	18	the	the	DET
taxlaw-2858	110	19	economy	economy	NOUN
taxlaw-2858	110	20	;	;	PUNCT
taxlaw-2858	110	21	27	27	NUM
taxlaw-2858	110	22	or	or	CCONJ
taxlaw-2858	110	23	regulatory	regulatory	ADJ
taxlaw-2858	110	24	rules	rule	NOUN
taxlaw-2858	110	25	could	could	AUX
taxlaw-2858	110	26	prescribe	prescribe	VERB
taxlaw-2858	110	27	ideal	ideal	ADJ
taxlaw-2858	110	28	workings	working	NOUN
taxlaw-2858	110	29	of	of	ADP
taxlaw-2858	110	30	government.28	government.28	NOUN
taxlaw-2858	110	31	while	while	SCONJ
taxlaw-2858	110	32	early	early	ADJ
taxlaw-2858	110	33	social	social	ADJ
taxlaw-2858	110	34	science	science	NOUN
taxlaw-2858	110	35	drew	draw	VERB
taxlaw-2858	110	36	on	on	ADP
taxlaw-2858	110	37	a	a	DET
taxlaw-2858	110	38	varied	varied	ADJ
taxlaw-2858	110	39	tradition	tradition	NOUN
taxlaw-2858	110	40	of	of	ADP
taxlaw-2858	110	41	political	political	ADJ
taxlaw-2858	110	42	economy	economy	NOUN
taxlaw-2858	110	43	,	,	PUNCT
taxlaw-2858	110	44	generally	generally	ADV
taxlaw-2858	110	45	this	this	DET
taxlaw-2858	110	46	approach	approach	NOUN
taxlaw-2858	110	47	would	would	AUX
taxlaw-2858	110	48	emphasize	emphasize	VERB
taxlaw-2858	110	49	the	the	DET
taxlaw-2858	110	50	artifactual	artifactual	ADJ
taxlaw-2858	110	51	quality	quality	NOUN
taxlaw-2858	110	52	of	of	ADP
taxlaw-2858	110	53	law	law	NOUN
taxlaw-2858	110	54	.	.	PUNCT
taxlaw-2858	111	1	in	in	ADP
taxlaw-2858	111	2	particular	particular	ADJ
taxlaw-2858	111	3	,	,	PUNCT
taxlaw-2858	111	4	positive	positive	ADJ
taxlaw-2858	111	5	law	law	NOUN
taxlaw-2858	111	6	promulgated	promulgate	VERB
taxlaw-2858	111	7	as	as	ADP
taxlaw-2858	111	8	statutes	statute	NOUN
taxlaw-2858	111	9	and	and	CCONJ
taxlaw-2858	111	10	regulations	regulation	NOUN
taxlaw-2858	111	11	may	may	AUX
taxlaw-2858	111	12	be	be	AUX
taxlaw-2858	111	13	more	more	ADV
taxlaw-2858	111	14	artificial	artificial	ADJ
taxlaw-2858	111	15	than	than	ADP
taxlaw-2858	111	16	the	the	DET
taxlaw-2858	111	17	natural	natural	ADJ
taxlaw-2858	111	18	path	path	NOUN
taxlaw-2858	111	19	of	of	ADP
taxlaw-2858	111	20	the	the	DET
taxlaw-2858	111	21	common	common	ADJ
taxlaw-2858	111	22	law	law	NOUN
taxlaw-2858	111	23	,	,	PUNCT
taxlaw-2858	111	24	so	so	ADV
taxlaw-2858	111	25	conceived	conceive	VERB
taxlaw-2858	111	26	.	.	PUNCT
taxlaw-2858	112	1	by	by	ADP
taxlaw-2858	112	2	the	the	DET
taxlaw-2858	112	3	early	early	ADJ
taxlaw-2858	112	4	twentieth	twentieth	ADJ
taxlaw-2858	112	5	century	century	NOUN
taxlaw-2858	112	6	,	,	PUNCT
taxlaw-2858	112	7	north	north	ADJ
taxlaw-2858	112	8	american	american	ADJ
taxlaw-2858	112	9	legal	legal	ADJ
taxlaw-2858	112	10	scholars	scholar	NOUN
taxlaw-2858	112	11	would	would	AUX
taxlaw-2858	112	12	react	react	VERB
taxlaw-2858	112	13	against	against	ADP
taxlaw-2858	112	14	a	a	DET
taxlaw-2858	112	15	natural	natural	ADJ
taxlaw-2858	112	16	law	law	NOUN
taxlaw-2858	112	17	style	style	NOUN
taxlaw-2858	112	18	,	,	PUNCT
taxlaw-2858	112	19	gravitating	gravitate	VERB
taxlaw-2858	112	20	toward	toward	ADP
taxlaw-2858	112	21	an	an	DET
taxlaw-2858	112	22	empiricist	empiricist	NOUN
taxlaw-2858	112	23	approach	approach	NOUN
taxlaw-2858	112	24	that	that	PRON
taxlaw-2858	112	25	borrowed	borrow	VERB
taxlaw-2858	112	26	from	from	ADP
taxlaw-2858	112	27	social	social	ADJ
taxlaw-2858	112	28	science	science	NOUN
taxlaw-2858	112	29	.	.	PUNCT
taxlaw-2858	113	1	legal	legal	ADJ
taxlaw-2858	113	2	realism	realism	NOUN
taxlaw-2858	113	3	that	that	PRON
taxlaw-2858	113	4	emphasized	emphasize	VERB
taxlaw-2858	113	5	experience	experience	NOUN
taxlaw-2858	113	6	of	of	ADP
taxlaw-2858	113	7	compliance	compliance	NOUN
taxlaw-2858	113	8	coincided	coincide	VERB
taxlaw-2858	113	9	with	with	ADP
taxlaw-2858	113	10	empirical	empirical	ADJ
taxlaw-2858	113	11	(	(	PUNCT
taxlaw-2858	113	12	imperial	imperial	ADJ
taxlaw-2858	113	13	)	)	PUNCT
taxlaw-2858	113	14	discoveries	discovery	NOUN
taxlaw-2858	113	15	of	of	ADP
taxlaw-2858	113	16	nomothetic	nomothetic	ADJ
taxlaw-2858	113	17	order	order	NOUN
taxlaw-2858	113	18	outside	outside	ADP
taxlaw-2858	113	19	of	of	ADP
taxlaw-2858	113	20	nations	nation	NOUN
taxlaw-2858	113	21	then	then	ADV
taxlaw-2858	113	22	recognized	recognize	VERB
taxlaw-2858	113	23	as	as	ADP
taxlaw-2858	113	24	civilized.29	civilized.29	PROPN
taxlaw-2858	113	25	later	later	ADV
taxlaw-2858	113	26	twentieth	twentieth	ADJ
taxlaw-2858	113	27	-	-	PUNCT
taxlaw-2858	113	28	century	century	NOUN
taxlaw-2858	113	29	u.s	u.s	PROPN
taxlaw-2858	113	30	.	.	PROPN
taxlaw-2858	113	31	jurisprudence	jurisprudence	NOUN
taxlaw-2858	113	32	would	would	AUX
taxlaw-2858	113	33	follow	follow	VERB
taxlaw-2858	113	34	with	with	ADP
taxlaw-2858	113	35	schools	school	NOUN
taxlaw-2858	113	36	of	of	ADP
taxlaw-2858	113	37	thought	thought	NOUN
taxlaw-2858	113	38	focusing	focus	VERB
taxlaw-2858	113	39	on	on	ADP
taxlaw-2858	113	40	the	the	DET
taxlaw-2858	113	41	institutional	institutional	ADJ
taxlaw-2858	113	42	process	process	NOUN
taxlaw-2858	113	43	or	or	CCONJ
taxlaw-2858	113	44	economic	economic	ADJ
taxlaw-2858	113	45	consequences	consequence	NOUN
taxlaw-2858	113	46	of	of	ADP
taxlaw-2858	113	47	law	law	NOUN
taxlaw-2858	113	48	-	-	PUNCT
taxlaw-2858	113	49	making	making	NOUN
taxlaw-2858	113	50	rather	rather	ADV
taxlaw-2858	113	51	than	than	ADP
taxlaw-2858	113	52	the	the	DET
taxlaw-2858	113	53	internal	internal	ADJ
taxlaw-2858	113	54	logic	logic	NOUN
taxlaw-2858	113	55	that	that	PRON
taxlaw-2858	113	56	had	have	AUX
taxlaw-2858	113	57	been	be	AUX
taxlaw-2858	113	58	the	the	DET
taxlaw-2858	113	59	stuff	stuff	NOUN
taxlaw-2858	113	60	of	of	ADP
taxlaw-2858	113	61	traditional	traditional	ADJ
taxlaw-2858	113	62	legal	legal	ADJ
taxlaw-2858	113	63	philosophy.30	philosophy.30	NOUN
taxlaw-2858	113	64	in	in	ADP
taxlaw-2858	113	65	the	the	DET
taxlaw-2858	113	66	late	late	ADJ
taxlaw-2858	113	67	twentieth	twentieth	ADJ
taxlaw-2858	113	68	century	century	NOUN
taxlaw-2858	113	69	,	,	PUNCT
taxlaw-2858	113	70	a	a	DET
taxlaw-2858	113	71	revisiting	revisiting	NOUN
taxlaw-2858	113	72	of	of	ADP
taxlaw-2858	113	73	the	the	DET
taxlaw-2858	113	74	internal	internal	ADJ
taxlaw-2858	113	75	logic	logic	NOUN
taxlaw-2858	113	76	of	of	ADP
taxlaw-2858	113	77	law	law	NOUN
taxlaw-2858	113	78	would	would	AUX
taxlaw-2858	113	79	take	take	VERB
taxlaw-2858	113	80	a	a	DET
taxlaw-2858	113	81	sharply	sharply	ADV
taxlaw-2858	113	82	critical	critical	ADJ
taxlaw-2858	113	83	21	21	NUM
taxlaw-2858	113	84	the	the	DET
taxlaw-2858	113	85	organisation	organisation	NOUN
taxlaw-2858	113	86	for	for	ADP
taxlaw-2858	113	87	economic	economic	ADJ
taxlaw-2858	113	88	co	co	NOUN
taxlaw-2858	113	89	-	-	NOUN
taxlaw-2858	113	90	operation	operation	NOUN
taxlaw-2858	113	91	and	and	CCONJ
taxlaw-2858	113	92	development	development	NOUN
taxlaw-2858	113	93	,	,	PUNCT
taxlaw-2858	113	94	taxation	taxation	NOUN
taxlaw-2858	113	95	,	,	PUNCT
taxlaw-2858	113	96	state	state	NOUN
taxlaw-2858	113	97	building	building	NOUN
taxlaw-2858	113	98	&	&	CCONJ
taxlaw-2858	113	99	aid	aid	PROPN
taxlaw-2858	113	100	1	1	NUM
taxlaw-2858	113	101	(	(	PUNCT
taxlaw-2858	113	102	dec	dec	PROPN
taxlaw-2858	113	103	.	.	PROPN
taxlaw-2858	113	104	2009	2009	NUM
taxlaw-2858	113	105	)	)	PUNCT
taxlaw-2858	113	106	,	,	PUNCT
taxlaw-2858	113	107	available	available	ADJ
taxlaw-2858	113	108	at	at	ADP
taxlaw-2858	113	109	https://www.oecd.org/ctp/taxation-state-building-and-aid-factsheet.pdf	https://www.oecd.org/ctp/taxation-state-building-and-aid-factsheet.pdf	PROPN
taxlaw-2858	113	110	[	[	X
taxlaw-2858	113	111	https://perma.cc/s34y-5d29	https://perma.cc/s34y-5d29	X
taxlaw-2858	113	112	]	]	X
taxlaw-2858	113	113	.	.	PUNCT
taxlaw-2858	114	1	22	22	NUM
taxlaw-2858	114	2	lawrence	lawrence	PROPN
taxlaw-2858	114	3	zelenak	zelenak	NOUN
taxlaw-2858	114	4	,	,	PUNCT
taxlaw-2858	114	5	tearing	tear	VERB
taxlaw-2858	114	6	out	out	ADP
taxlaw-2858	114	7	the	the	DET
taxlaw-2858	114	8	income	income	NOUN
taxlaw-2858	114	9	tax	tax	NOUN
taxlaw-2858	114	10	by	by	ADP
taxlaw-2858	114	11	the	the	DET
taxlaw-2858	114	12	(	(	PUNCT
taxlaw-2858	114	13	grass)roots	grass)root	NOUN
taxlaw-2858	114	14	,	,	PUNCT
taxlaw-2858	114	15	15	15	NUM
taxlaw-2858	114	16	fla	fla	NOUN
taxlaw-2858	114	17	.	.	PUNCT
taxlaw-2858	115	1	tax	tax	PROPN
taxlaw-2858	115	2	rev	rev	PROPN
taxlaw-2858	115	3	.	.	PROPN
taxlaw-2858	115	4	649	649	NUM
taxlaw-2858	115	5	,	,	PUNCT
taxlaw-2858	115	6	657	657	NUM
taxlaw-2858	115	7	(	(	PUNCT
taxlaw-2858	115	8	2014	2014	NUM
taxlaw-2858	115	9	)	)	PUNCT
taxlaw-2858	115	10	.	.	PUNCT
taxlaw-2858	116	1	23	23	NUM
taxlaw-2858	116	2	rousseau	rousseau	PROPN
taxlaw-2858	116	3	,	,	PUNCT
taxlaw-2858	116	4	supra	supra	PROPN
taxlaw-2858	116	5	note	note	PROPN
taxlaw-2858	116	6	17	17	NUM
taxlaw-2858	116	7	,	,	PUNCT
taxlaw-2858	116	8	book	book	NOUN
taxlaw-2858	116	9	i	i	PRON
taxlaw-2858	116	10	,	,	PUNCT
taxlaw-2858	116	11	at	at	ADP
taxlaw-2858	116	12	6	6	NUM
taxlaw-2858	116	13	.	.	SYM
taxlaw-2858	116	14	24	24	NUM
taxlaw-2858	117	1	i	i	PROPN
taxlaw-2858	117	2	d.	d.	PROPN
taxlaw-2858	117	3	book	book	PROPN
taxlaw-2858	117	4	iii	iii	PROPN
taxlaw-2858	117	5	,	,	PUNCT
taxlaw-2858	117	6	at	at	ADP
taxlaw-2858	117	7	16	16	NUM
taxlaw-2858	117	8	.	.	PUNCT
taxlaw-2858	118	1	25	25	NUM
taxlaw-2858	119	1	i	i	PROPN
taxlaw-2858	119	2	d.	d.	PROPN
taxlaw-2858	119	3	book	book	PROPN
taxlaw-2858	119	4	iii	iii	PROPN
taxlaw-2858	119	5	,	,	PUNCT
taxlaw-2858	119	6	at	at	ADP
taxlaw-2858	119	7	18	18	NUM
taxlaw-2858	119	8	.	.	PUNCT
taxlaw-2858	119	9	26	26	NUM
taxlaw-2858	119	10	see	see	VERB
taxlaw-2858	119	11	émile	émile	ADJ
taxlaw-2858	119	12	durkheim	durkheim	NOUN
taxlaw-2858	119	13	,	,	PUNCT
taxlaw-2858	119	14	the	the	DET
taxlaw-2858	119	15	division	division	NOUN
taxlaw-2858	119	16	of	of	ADP
taxlaw-2858	119	17	labor	labor	NOUN
taxlaw-2858	119	18	in	in	ADP
taxlaw-2858	119	19	society	society	NOUN
taxlaw-2858	119	20	(	(	PUNCT
taxlaw-2858	119	21	george	george	PROPN
taxlaw-2858	119	22	simpson	simpson	PROPN
taxlaw-2858	119	23	trans	trans	PROPN
taxlaw-2858	119	24	.	.	PROPN
taxlaw-2858	119	25	,	,	PUNCT
taxlaw-2858	119	26	macmillan	macmillan	PROPN
taxlaw-2858	119	27	1933	1933	NUM
taxlaw-2858	119	28	)	)	PUNCT
taxlaw-2858	119	29	(	(	PUNCT
taxlaw-2858	119	30	1893	1893	NUM
taxlaw-2858	119	31	)	)	PUNCT
taxlaw-2858	119	32	.	.	PUNCT
taxlaw-2858	120	1	27	27	NUM
taxlaw-2858	120	2	see	see	VERB
taxlaw-2858	120	3	karl	karl	PROPN
taxlaw-2858	120	4	marx	marx	PROPN
taxlaw-2858	120	5	,	,	PUNCT
taxlaw-2858	120	6	grundrisse	grundrisse	NOUN
taxlaw-2858	120	7	:	:	PUNCT
taxlaw-2858	120	8	foundations	foundation	NOUN
taxlaw-2858	120	9	of	of	ADP
taxlaw-2858	120	10	the	the	DET
taxlaw-2858	120	11	critique	critique	NOUN
taxlaw-2858	120	12	of	of	ADP
taxlaw-2858	120	13	political	political	ADJ
taxlaw-2858	120	14	economy	economy	NOUN
taxlaw-2858	120	15	(	(	PUNCT
taxlaw-2858	120	16	martin	martin	PROPN
taxlaw-2858	120	17	nicolaus	nicolaus	PROPN
taxlaw-2858	120	18	trans	trans	PROPN
taxlaw-2858	120	19	.	.	PROPN
taxlaw-2858	120	20	,	,	PUNCT
taxlaw-2858	120	21	penguin	penguin	NOUN
taxlaw-2858	120	22	1973	1973	NUM
taxlaw-2858	120	23	)	)	PUNCT
taxlaw-2858	120	24	(	(	PUNCT
taxlaw-2858	120	25	1939	1939	NUM
taxlaw-2858	120	26	)	)	PUNCT
taxlaw-2858	120	27	.	.	PUNCT
taxlaw-2858	121	1	28	28	NUM
taxlaw-2858	121	2	weber	weber	PROPN
taxlaw-2858	121	3	,	,	PUNCT
taxlaw-2858	121	4	supra	supra	PROPN
taxlaw-2858	121	5	note	note	PROPN
taxlaw-2858	121	6	12	12	NUM
taxlaw-2858	121	7	,	,	PUNCT
taxlaw-2858	121	8	ch	ch	NOUN
taxlaw-2858	121	9	.	.	PROPN
taxlaw-2858	121	10	8	8	NUM
taxlaw-2858	121	11	.	.	X
taxlaw-2858	121	12	29	29	NUM
taxlaw-2858	121	13	see	see	VERB
taxlaw-2858	121	14	karl	karl	PROPN
taxlaw-2858	121	15	n.	n.	PROPN
taxlaw-2858	121	16	llewellyn	llewellyn	PROPN
taxlaw-2858	121	17	,	,	PUNCT
taxlaw-2858	121	18	the	the	DET
taxlaw-2858	121	19	common	common	ADJ
taxlaw-2858	121	20	law	law	NOUN
taxlaw-2858	121	21	tradition	tradition	NOUN
taxlaw-2858	121	22	:	:	PUNCT
taxlaw-2858	121	23	deciding	decide	VERB
taxlaw-2858	121	24	appeals	appeal	NOUN
taxlaw-2858	121	25	(	(	PUNCT
taxlaw-2858	121	26	1960	1960	NUM
taxlaw-2858	121	27	)	)	PUNCT
taxlaw-2858	121	28	.	.	PUNCT
taxlaw-2858	122	1	30	30	NUM
taxlaw-2858	122	2	see	see	VERB
taxlaw-2858	122	3	henry	henry	PROPN
taxlaw-2858	122	4	m.	m.	PROPN
taxlaw-2858	122	5	hart	hart	PROPN
taxlaw-2858	122	6	&	&	CCONJ
taxlaw-2858	122	7	albert	albert	PROPN
taxlaw-2858	122	8	sacks	sacks	PROPN
taxlaw-2858	122	9	,	,	PUNCT
taxlaw-2858	122	10	the	the	DET
taxlaw-2858	122	11	legal	legal	ADJ
taxlaw-2858	122	12	process	process	NOUN
taxlaw-2858	122	13	:	:	PUNCT
taxlaw-2858	122	14	basic	basic	ADJ
taxlaw-2858	122	15	problems	problem	NOUN
taxlaw-2858	122	16	in	in	ADP
taxlaw-2858	122	17	the	the	DET
taxlaw-2858	122	18	making	making	NOUN
taxlaw-2858	122	19	&	&	CCONJ
taxlaw-2858	122	20	application	application	NOUN
taxlaw-2858	122	21	of	of	ADP
taxlaw-2858	122	22	law	law	NOUN
taxlaw-2858	122	23	(	(	PUNCT
taxlaw-2858	122	24	1958	1958	NUM
taxlaw-2858	122	25	)	)	PUNCT
taxlaw-2858	122	26	;	;	PUNCT
taxlaw-2858	122	27	richard	richard	NOUN
taxlaw-2858	122	28	posner	posner	PROPN
taxlaw-2858	122	29	,	,	PUNCT
taxlaw-2858	122	30	economic	economic	ADJ
taxlaw-2858	122	31	analysis	analysis	NOUN
taxlaw-2858	122	32	of	of	ADP
taxlaw-2858	122	33	law	law	NOUN
taxlaw-2858	122	34	(	(	PUNCT
taxlaw-2858	122	35	1986	1986	NUM
taxlaw-2858	122	36	)	)	PUNCT
taxlaw-2858	122	37	.	.	PUNCT
taxlaw-2858	123	1	2017	2017	NUM
taxlaw-2858	123	2	]	]	PUNCT
taxlaw-2858	123	3	who	who	PRON
taxlaw-2858	123	4	pays	pay	VERB
taxlaw-2858	123	5	the	the	DET
taxlaw-2858	123	6	price	price	NOUN
taxlaw-2858	123	7	of	of	ADP
taxlaw-2858	123	8	civilization	civilization	NOUN
taxlaw-2858	123	9	?	?	PUNCT
taxlaw-2858	124	1	51	51	NUM
taxlaw-2858	124	2	turn.31	turn.31	NOUN
taxlaw-2858	124	3	in	in	ADP
taxlaw-2858	124	4	sum	sum	NOUN
taxlaw-2858	124	5	,	,	PUNCT
taxlaw-2858	124	6	legal	legal	ADJ
taxlaw-2858	124	7	theory	theory	NOUN
taxlaw-2858	124	8	has	have	AUX
taxlaw-2858	124	9	grown	grow	VERB
taxlaw-2858	124	10	out	out	ADP
taxlaw-2858	124	11	of	of	ADP
taxlaw-2858	124	12	intersections	intersection	NOUN
taxlaw-2858	124	13	with	with	ADP
taxlaw-2858	124	14	social	social	ADJ
taxlaw-2858	124	15	science	science	NOUN
taxlaw-2858	124	16	,	,	PUNCT
taxlaw-2858	124	17	which	which	PRON
taxlaw-2858	124	18	may	may	AUX
taxlaw-2858	124	19	inform	inform	VERB
taxlaw-2858	124	20	an	an	DET
taxlaw-2858	124	21	otherwise	otherwise	ADV
taxlaw-2858	124	22	artifactual	artifactual	ADJ
taxlaw-2858	124	23	legal	legal	ADJ
taxlaw-2858	124	24	logic	logic	NOUN
taxlaw-2858	124	25	.	.	PUNCT
taxlaw-2858	125	1	by	by	ADP
taxlaw-2858	125	2	comparison	comparison	NOUN
taxlaw-2858	125	3	,	,	PUNCT
taxlaw-2858	125	4	an	an	DET
taxlaw-2858	125	5	eastern	eastern	ADJ
taxlaw-2858	125	6	philosophy	philosophy	NOUN
taxlaw-2858	125	7	of	of	ADP
taxlaw-2858	125	8	law	law	NOUN
taxlaw-2858	125	9	proceeded	proceed	VERB
taxlaw-2858	125	10	from	from	ADP
taxlaw-2858	125	11	a	a	DET
taxlaw-2858	125	12	broader	broad	ADJ
taxlaw-2858	125	13	nomothetic	nomothetic	ADJ
taxlaw-2858	125	14	framework	framework	NOUN
taxlaw-2858	125	15	.	.	PUNCT
taxlaw-2858	126	1	in	in	ADP
taxlaw-2858	126	2	particular	particular	ADJ
taxlaw-2858	126	3	,	,	PUNCT
taxlaw-2858	126	4	a	a	DET
taxlaw-2858	126	5	legal	legal	ADJ
taxlaw-2858	126	6	scholar	scholar	NOUN
taxlaw-2858	126	7	explains	explain	VERB
taxlaw-2858	126	8	chinese	chinese	ADJ
taxlaw-2858	126	9	social	social	ADJ
taxlaw-2858	126	10	order	order	NOUN
taxlaw-2858	126	11	:	:	PUNCT
taxlaw-2858	126	12	the	the	DET
taxlaw-2858	126	13	chinese	chinese	PROPN
taxlaw-2858	126	14	neither	neither	CCONJ
taxlaw-2858	126	15	saw	see	VERB
taxlaw-2858	126	16	public	public	ADJ
taxlaw-2858	126	17	,	,	PUNCT
taxlaw-2858	126	18	positive	positive	ADJ
taxlaw-2858	126	19	law	law	NOUN
taxlaw-2858	126	20	as	as	ADP
taxlaw-2858	126	21	the	the	DET
taxlaw-2858	126	22	defining	define	VERB
taxlaw-2858	126	23	focus	focus	NOUN
taxlaw-2858	126	24	of	of	ADP
taxlaw-2858	126	25	social	social	ADJ
taxlaw-2858	126	26	order	order	NOUN
taxlaw-2858	126	27	nor	nor	CCONJ
taxlaw-2858	126	28	divided	divide	VERB
taxlaw-2858	126	29	law	law	NOUN
taxlaw-2858	126	30	into	into	ADP
taxlaw-2858	126	31	distinct	distinct	ADJ
taxlaw-2858	126	32	categories	category	NOUN
taxlaw-2858	126	33	of	of	ADP
taxlaw-2858	126	34	civil	civil	ADJ
taxlaw-2858	126	35	and	and	CCONJ
taxlaw-2858	126	36	criminal	criminal	ADJ
taxlaw-2858	126	37	.	.	PUNCT
taxlaw-2858	127	1	rather	rather	ADV
taxlaw-2858	127	2	,	,	PUNCT
taxlaw-2858	127	3	traditional	traditional	ADJ
taxlaw-2858	127	4	chinese	chinese	ADJ
taxlaw-2858	127	5	thought	think	VERB
taxlaw-2858	127	6	arranged	arrange	VERB
taxlaw-2858	127	7	the	the	DET
taxlaw-2858	127	8	various	various	ADJ
taxlaw-2858	127	9	instruments	instrument	NOUN
taxlaw-2858	127	10	through	through	ADP
taxlaw-2858	127	11	which	which	PRON
taxlaw-2858	127	12	the	the	DET
taxlaw-2858	127	13	state	state	NOUN
taxlaw-2858	127	14	might	might	AUX
taxlaw-2858	127	15	be	be	AUX
taxlaw-2858	127	16	administered	administer	VERB
taxlaw-2858	127	17	and	and	CCONJ
taxlaw-2858	127	18	social	social	ADJ
taxlaw-2858	127	19	harmony	harmony	NOUN
taxlaw-2858	127	20	maintained	maintain	VERB
taxlaw-2858	127	21	into	into	ADP
taxlaw-2858	127	22	a	a	DET
taxlaw-2858	127	23	hierarchy	hierarchy	NOUN
taxlaw-2858	127	24	ranging	range	VERB
taxlaw-2858	127	25	downward	downward	ADV
taxlaw-2858	127	26	in	in	ADP
taxlaw-2858	127	27	desirability	desirability	NOUN
taxlaw-2858	127	28	from	from	ADP
taxlaw-2858	127	29	heavenly	heavenly	ADJ
taxlaw-2858	127	30	reason	reason	NOUN
taxlaw-2858	127	31	(	(	PUNCT
taxlaw-2858	127	32	tianli	tianli	NOUN
taxlaw-2858	127	33	)	)	PUNCT
taxlaw-2858	127	34	,	,	PUNCT
taxlaw-2858	127	35	the	the	DET
taxlaw-2858	127	36	way	way	NOUN
taxlaw-2858	127	37	(	(	PUNCT
taxlaw-2858	127	38	tao	tao	PROPN
taxlaw-2858	127	39	)	)	PUNCT
taxlaw-2858	127	40	,	,	PUNCT
taxlaw-2858	127	41	morality	morality	NOUN
taxlaw-2858	127	42	(	(	PUNCT
taxlaw-2858	127	43	de	de	ADJ
taxlaw-2858	127	44	)	)	PUNCT
taxlaw-2858	127	45	,	,	PUNCT
taxlaw-2858	127	46	ritual	ritual	ADJ
taxlaw-2858	127	47	propriety	propriety	NOUN
taxlaw-2858	127	48	(	(	PUNCT
taxlaw-2858	127	49	li	li	PROPN
taxlaw-2858	127	50	)	)	PUNCT
taxlaw-2858	127	51	,	,	PUNCT
taxlaw-2858	127	52	custom	custom	NOUN
taxlaw-2858	127	53	(	(	PUNCT
taxlaw-2858	127	54	xixu	xixu	PROPN
taxlaw-2858	127	55	)	)	PUNCT
taxlaw-2858	127	56	,	,	PUNCT
taxlaw-2858	127	57	community	community	NOUN
taxlaw-2858	127	58	compacts	compact	NOUN
taxlaw-2858	127	59	(	(	PUNCT
taxlaw-2858	127	60	xiang	xiang	PROPN
taxlaw-2858	127	61	yue	yue	PROPN
taxlaw-2858	127	62	)	)	PUNCT
taxlaw-2858	127	63	,	,	PUNCT
taxlaw-2858	127	64	and	and	CCONJ
taxlaw-2858	127	65	family	family	NOUN
taxlaw-2858	127	66	rules	rule	NOUN
taxlaw-2858	127	67	(	(	PUNCT
taxlaw-2858	127	68	jia	jia	PROPN
taxlaw-2858	127	69	cheng	cheng	PROPN
taxlaw-2858	127	70	)	)	PUNCT
taxlaw-2858	127	71	to	to	ADP
taxlaw-2858	127	72	the	the	DET
taxlaw-2858	127	73	formal	formal	ADJ
taxlaw-2858	127	74	written	write	VERB
taxlaw-2858	127	75	law	law	NOUN
taxlaw-2858	127	76	of	of	ADP
taxlaw-2858	127	77	the	the	DET
taxlaw-2858	127	78	state	state	NOUN
taxlaw-2858	127	79	.	.	PUNCT
taxlaw-2858	128	1	public	public	ADJ
taxlaw-2858	128	2	,	,	PUNCT
taxlaw-2858	128	3	positive	positive	ADJ
taxlaw-2858	128	4	law	law	NOUN
taxlaw-2858	128	5	was	be	AUX
taxlaw-2858	128	6	meant	mean	VERB
taxlaw-2858	128	7	to	to	PART
taxlaw-2858	128	8	buttress	buttress	VERB
taxlaw-2858	128	9	,	,	PUNCT
taxlaw-2858	128	10	rather	rather	ADV
taxlaw-2858	128	11	than	than	ADP
taxlaw-2858	128	12	supersede	supersede	VERB
taxlaw-2858	128	13	,	,	PUNCT
taxlaw-2858	128	14	the	the	DET
taxlaw-2858	128	15	more	more	ADV
taxlaw-2858	128	16	desirable	desirable	ADJ
taxlaw-2858	128	17	means	mean	NOUN
taxlaw-2858	128	18	of	of	ADP
taxlaw-2858	128	19	guiding	guide	VERB
taxlaw-2858	128	20	society	society	NOUN
taxlaw-2858	128	21	and	and	CCONJ
taxlaw-2858	128	22	was	be	AUX
taxlaw-2858	128	23	to	to	PART
taxlaw-2858	128	24	be	be	AUX
taxlaw-2858	128	25	resorted	resort	VERB
taxlaw-2858	128	26	to	to	ADP
taxlaw-2858	128	27	only	only	ADV
taxlaw-2858	128	28	when	when	SCONJ
taxlaw-2858	128	29	these	these	DET
taxlaw-2858	128	30	other	other	ADJ
taxlaw-2858	128	31	means	mean	NOUN
taxlaw-2858	128	32	failed	fail	VERB
taxlaw-2858	128	33	to	to	PART
taxlaw-2858	128	34	elicit	elicit	VERB
taxlaw-2858	128	35	appropriate	appropriate	ADJ
taxlaw-2858	128	36	behavior.32	behavior.32	NOUN
taxlaw-2858	128	37	this	this	DET
taxlaw-2858	128	38	rendition	rendition	NOUN
taxlaw-2858	128	39	of	of	ADP
taxlaw-2858	128	40	chinese	chinese	ADJ
taxlaw-2858	128	41	law	law	NOUN
taxlaw-2858	128	42	dispenses	dispense	NOUN
taxlaw-2858	128	43	with	with	ADP
taxlaw-2858	128	44	public	public	ADJ
taxlaw-2858	128	45	,	,	PUNCT
taxlaw-2858	128	46	positive	positive	ADJ
taxlaw-2858	128	47	law	law	NOUN
taxlaw-2858	128	48	,	,	PUNCT
taxlaw-2858	128	49	or	or	CCONJ
taxlaw-2858	128	50	sanctions	sanction	NOUN
taxlaw-2858	128	51	.	.	PUNCT
taxlaw-2858	129	1	consequently	consequently	ADV
taxlaw-2858	129	2	,	,	PUNCT
taxlaw-2858	129	3	statutes	statute	NOUN
taxlaw-2858	129	4	,	,	PUNCT
taxlaw-2858	129	5	“	"	PUNCT
taxlaw-2858	129	6	formal	formal	ADJ
taxlaw-2858	129	7	written	write	VERB
taxlaw-2858	129	8	law	law	NOUN
taxlaw-2858	129	9	,	,	PUNCT
taxlaw-2858	129	10	”	"	PUNCT
taxlaw-2858	129	11	are	be	AUX
taxlaw-2858	129	12	understood	understand	VERB
taxlaw-2858	129	13	best	well	ADV
taxlaw-2858	129	14	in	in	ADP
taxlaw-2858	129	15	terms	term	NOUN
taxlaw-2858	129	16	of	of	ADP
taxlaw-2858	129	17	larger	large	ADJ
taxlaw-2858	129	18	principles	principle	NOUN
taxlaw-2858	129	19	of	of	ADP
taxlaw-2858	129	20	social	social	ADJ
taxlaw-2858	129	21	,	,	PUNCT
taxlaw-2858	129	22	and	and	CCONJ
taxlaw-2858	129	23	even	even	ADV
taxlaw-2858	129	24	heavenly	heavenly	ADJ
taxlaw-2858	129	25	,	,	PUNCT
taxlaw-2858	129	26	order	order	NOUN
taxlaw-2858	129	27	.	.	PUNCT
taxlaw-2858	130	1	reversing	reverse	VERB
taxlaw-2858	130	2	the	the	DET
taxlaw-2858	130	3	western	western	ADJ
taxlaw-2858	130	4	premise	premise	NOUN
taxlaw-2858	130	5	,	,	PUNCT
taxlaw-2858	130	6	here	here	ADV
taxlaw-2858	130	7	,	,	PUNCT
taxlaw-2858	130	8	custom	custom	NOUN
taxlaw-2858	130	9	is	be	AUX
taxlaw-2858	130	10	conceptually	conceptually	ADV
taxlaw-2858	130	11	superior	superior	ADJ
taxlaw-2858	130	12	to	to	ADP
taxlaw-2858	130	13	law	law	NOUN
taxlaw-2858	130	14	.	.	PUNCT
taxlaw-2858	131	1	north	north	PROPN
taxlaw-2858	131	2	atlantic	atlantic	ADJ
taxlaw-2858	131	3	political	political	ADJ
taxlaw-2858	131	4	scientists	scientist	NOUN
taxlaw-2858	131	5	have	have	AUX
taxlaw-2858	131	6	contradistinguished	contradistinguish	VERB
taxlaw-2858	131	7	the	the	DET
taxlaw-2858	131	8	western	western	ADJ
taxlaw-2858	131	9	rule	rule	NOUN
taxlaw-2858	131	10	of	of	ADP
taxlaw-2858	131	11	law	law	NOUN
taxlaw-2858	131	12	from	from	ADP
taxlaw-2858	131	13	this	this	DET
taxlaw-2858	131	14	asian	asian	PROPN
taxlaw-2858	131	15	pacific	pacific	PROPN
taxlaw-2858	131	16	legality	legality	NOUN
taxlaw-2858	131	17	by	by	ADP
taxlaw-2858	131	18	reference	reference	NOUN
taxlaw-2858	131	19	to	to	ADP
taxlaw-2858	131	20	a	a	DET
taxlaw-2858	131	21	religiously	religiously	ADV
taxlaw-2858	131	22	infused	infuse	VERB
taxlaw-2858	131	23	natural	natural	ADJ
taxlaw-2858	131	24	law	law	NOUN
taxlaw-2858	131	25	that	that	PRON
taxlaw-2858	131	26	rose	rise	VERB
taxlaw-2858	131	27	above	above	ADP
taxlaw-2858	131	28	any	any	DET
taxlaw-2858	131	29	man.33	man.33	NOUN
taxlaw-2858	131	30	nevertheless	nevertheless	ADV
taxlaw-2858	131	31	,	,	PUNCT
taxlaw-2858	131	32	the	the	DET
taxlaw-2858	131	33	extent	extent	NOUN
taxlaw-2858	131	34	to	to	PART
taxlaw-2858	131	35	which	which	PRON
taxlaw-2858	131	36	the	the	DET
taxlaw-2858	131	37	confucian	confucian	ADJ
taxlaw-2858	131	38	heavenly	heavenly	ADJ
taxlaw-2858	131	39	order	order	NOUN
taxlaw-2858	131	40	would	would	AUX
taxlaw-2858	131	41	fall	fall	VERB
taxlaw-2858	131	42	short	short	ADV
taxlaw-2858	131	43	of	of	ADP
taxlaw-2858	131	44	liberal	liberal	ADJ
taxlaw-2858	131	45	transcendence	transcendence	NOUN
taxlaw-2858	131	46	is	be	AUX
taxlaw-2858	131	47	unclear.34	unclear.34	NOUN
taxlaw-2858	131	48	within	within	ADP
taxlaw-2858	131	49	anglo	anglo	ADJ
taxlaw-2858	131	50	-	-	PUNCT
taxlaw-2858	131	51	american	american	ADJ
taxlaw-2858	131	52	legal	legal	ADJ
taxlaw-2858	131	53	history	history	NOUN
taxlaw-2858	131	54	,	,	PUNCT
taxlaw-2858	131	55	commentators	commentator	NOUN
taxlaw-2858	131	56	have	have	AUX
taxlaw-2858	131	57	shown	show	VERB
taxlaw-2858	131	58	how	how	SCONJ
taxlaw-2858	131	59	trial	trial	NOUN
taxlaw-2858	131	60	or	or	CCONJ
taxlaw-2858	131	61	appellate	appellate	ADJ
taxlaw-2858	131	62	courts	court	NOUN
taxlaw-2858	131	63	alternately	alternately	ADV
taxlaw-2858	131	64	bolstered	bolster	VERB
taxlaw-2858	131	65	and	and	CCONJ
taxlaw-2858	131	66	transformed	transform	VERB
taxlaw-2858	131	67	the	the	DET
taxlaw-2858	131	68	social	social	ADJ
taxlaw-2858	131	69	concept	concept	NOUN
taxlaw-2858	131	70	of	of	ADP
taxlaw-2858	131	71	race	race	NOUN
taxlaw-2858	131	72	or	or	CCONJ
taxlaw-2858	131	73	nationality.35	nationality.35	NOUN
taxlaw-2858	131	74	nineteenth	nineteenth	ADJ
taxlaw-2858	131	75	-	-	PUNCT
taxlaw-2858	131	76	century	century	NOUN
taxlaw-2858	131	77	courts	court	NOUN
taxlaw-2858	131	78	depicted	depict	VERB
taxlaw-2858	131	79	chinese	chinese	ADJ
taxlaw-2858	131	80	immigrants	immigrant	NOUN
taxlaw-2858	131	81	as	as	ADP
taxlaw-2858	131	82	black	black	ADJ
taxlaw-2858	131	83	,	,	PUNCT
taxlaw-2858	131	84	while	while	SCONJ
taxlaw-2858	131	85	in	in	ADP
taxlaw-2858	131	86	1894	1894	NUM
taxlaw-2858	131	87	the	the	DET
taxlaw-2858	131	88	american	american	ADJ
taxlaw-2858	131	89	legal	legal	ADJ
taxlaw-2858	131	90	scholar	scholar	NOUN
taxlaw-2858	131	91	john	john	PROPN
taxlaw-2858	131	92	henry	henry	PROPN
taxlaw-2858	131	93	wigmore	wigmore	PROPN
taxlaw-2858	131	94	,	,	PUNCT
taxlaw-2858	131	95	who	who	PRON
taxlaw-2858	131	96	had	have	AUX
taxlaw-2858	131	97	served	serve	VERB
taxlaw-2858	131	98	as	as	ADP
taxlaw-2858	131	99	a	a	DET
taxlaw-2858	131	100	professor	professor	NOUN
taxlaw-2858	131	101	at	at	ADP
taxlaw-2858	131	102	keio	keio	PROPN
taxlaw-2858	131	103	university	university	PROPN
taxlaw-2858	131	104	in	in	ADP
taxlaw-2858	131	105	tokyo	tokyo	PROPN
taxlaw-2858	131	106	,	,	PUNCT
taxlaw-2858	131	107	agreed	agree	VERB
taxlaw-2858	131	108	that	that	SCONJ
taxlaw-2858	131	109	chinese	chinese	PROPN
taxlaw-2858	131	110	were	be	AUX
taxlaw-2858	131	111	not	not	PART
taxlaw-2858	131	112	white	white	ADJ
taxlaw-2858	131	113	,	,	PUNCT
taxlaw-2858	131	114	although	although	SCONJ
taxlaw-2858	131	115	japanese	japanese	ADJ
taxlaw-2858	131	116	were.36	were.36	NOUN
taxlaw-2858	131	117	perceived	perceive	VERB
taxlaw-2858	131	118	diversity	diversity	NOUN
taxlaw-2858	131	119	amongst	amongst	ADP
taxlaw-2858	131	120	the	the	DET
taxlaw-2858	131	121	taxpayer	taxpayer	NOUN
taxlaw-2858	131	122	population	population	NOUN
taxlaw-2858	131	123	may	may	AUX
taxlaw-2858	131	124	affect	affect	VERB
taxlaw-2858	131	125	compliance	compliance	NOUN
taxlaw-2858	131	126	behavior	behavior	NOUN
taxlaw-2858	131	127	.	.	PUNCT
taxlaw-2858	132	1	below	below	ADV
taxlaw-2858	132	2	,	,	PUNCT
taxlaw-2858	132	3	a	a	DET
taxlaw-2858	132	4	juxtaposition	juxtaposition	NOUN
taxlaw-2858	132	5	of	of	ADP
taxlaw-2858	132	6	case	case	NOUN
taxlaw-2858	132	7	studies	study	NOUN
taxlaw-2858	132	8	will	will	AUX
taxlaw-2858	132	9	pose	pose	VERB
taxlaw-2858	132	10	the	the	DET
taxlaw-2858	132	11	question	question	NOUN
taxlaw-2858	132	12	of	of	ADP
taxlaw-2858	132	13	comparability	comparability	NOUN
taxlaw-2858	132	14	between	between	ADP
taxlaw-2858	132	15	american	american	ADJ
taxlaw-2858	132	16	,	,	PUNCT
taxlaw-2858	132	17	asian	asian	ADJ
taxlaw-2858	132	18	,	,	PUNCT
taxlaw-2858	132	19	and	and	CCONJ
taxlaw-2858	132	20	european	european	ADJ
taxlaw-2858	132	21	tax	tax	NOUN
taxlaw-2858	132	22	compliance	compliance	NOUN
taxlaw-2858	132	23	.	.	PUNCT
taxlaw-2858	133	1	presumably	presumably	ADV
taxlaw-2858	133	2	,	,	PUNCT
taxlaw-2858	133	3	some	some	DET
taxlaw-2858	133	4	common	common	ADJ
taxlaw-2858	133	5	principles	principle	NOUN
taxlaw-2858	133	6	of	of	ADP
taxlaw-2858	133	7	political	political	ADJ
taxlaw-2858	133	8	science	science	NOUN
taxlaw-2858	133	9	should	should	AUX
taxlaw-2858	133	10	emerge	emerge	VERB
taxlaw-2858	133	11	.	.	PUNCT
taxlaw-2858	134	1	in	in	ADP
taxlaw-2858	134	2	short	short	ADJ
taxlaw-2858	134	3	,	,	PUNCT
taxlaw-2858	134	4	successive	successive	ADJ
taxlaw-2858	134	5	theorists	theorist	NOUN
taxlaw-2858	134	6	of	of	ADP
taxlaw-2858	134	7	liberal	liberal	ADJ
taxlaw-2858	134	8	legality	legality	NOUN
taxlaw-2858	134	9	hypothesized	hypothesize	VERB
taxlaw-2858	134	10	the	the	DET
taxlaw-2858	134	11	evolution	evolution	NOUN
taxlaw-2858	134	12	of	of	ADP
taxlaw-2858	134	13	the	the	DET
taxlaw-2858	134	14	rule	rule	NOUN
taxlaw-2858	134	15	of	of	ADP
taxlaw-2858	134	16	law	law	NOUN
taxlaw-2858	134	17	.	.	PUNCT
taxlaw-2858	135	1	their	their	PRON
taxlaw-2858	135	2	reflections	reflection	NOUN
taxlaw-2858	135	3	on	on	ADP
taxlaw-2858	135	4	civilization	civilization	NOUN
taxlaw-2858	135	5	arose	arise	VERB
taxlaw-2858	135	6	in	in	ADP
taxlaw-2858	135	7	contrast	contrast	NOUN
taxlaw-2858	135	8	to	to	ADP
taxlaw-2858	135	9	an	an	DET
taxlaw-2858	135	10	imagined	imagine	VERB
taxlaw-2858	135	11	natural	natural	ADJ
taxlaw-2858	135	12	state	state	NOUN
taxlaw-2858	135	13	populated	populate	VERB
taxlaw-2858	135	14	by	by	ADP
taxlaw-2858	135	15	noble	noble	ADJ
taxlaw-2858	135	16	savages	savage	NOUN
taxlaw-2858	135	17	who	who	PRON
taxlaw-2858	135	18	still	still	ADV
taxlaw-2858	135	19	haunt	haunt	VERB
taxlaw-2858	135	20	nations	nation	NOUN
taxlaw-2858	135	21	today	today	NOUN
taxlaw-2858	135	22	.	.	PUNCT
taxlaw-2858	136	1	consequently	consequently	ADV
taxlaw-2858	136	2	,	,	PUNCT
taxlaw-2858	136	3	the	the	DET
taxlaw-2858	136	4	concept	concept	NOUN
taxlaw-2858	136	5	of	of	ADP
taxlaw-2858	136	6	legality	legality	NOUN
taxlaw-2858	136	7	developed	develop	VERB
taxlaw-2858	136	8	in	in	ADP
taxlaw-2858	136	9	conjunction	conjunction	NOUN
taxlaw-2858	136	10	with	with	ADP
taxlaw-2858	136	11	social	social	ADJ
taxlaw-2858	136	12	sciences	science	NOUN
taxlaw-2858	136	13	that	that	PRON
taxlaw-2858	136	14	produced	produce	VERB
taxlaw-2858	136	15	empirical	empirical	ADJ
taxlaw-2858	136	16	methodologies	methodology	NOUN
taxlaw-2858	136	17	.	.	PUNCT
taxlaw-2858	137	1	31	31	NUM
taxlaw-2858	137	2	see	see	VERB
taxlaw-2858	137	3	roberto	roberto	PROPN
taxlaw-2858	137	4	m.	m.	PROPN
taxlaw-2858	137	5	unger	unger	PROPN
taxlaw-2858	137	6	,	,	PUNCT
taxlaw-2858	137	7	the	the	DET
taxlaw-2858	137	8	critical	critical	ADJ
taxlaw-2858	137	9	legal	legal	ADJ
taxlaw-2858	137	10	studies	study	NOUN
taxlaw-2858	137	11	movement	movement	NOUN
taxlaw-2858	137	12	(	(	PUNCT
taxlaw-2858	137	13	2015	2015	NUM
taxlaw-2858	137	14	)	)	PUNCT
taxlaw-2858	137	15	.	.	PUNCT
taxlaw-2858	138	1	32	32	NUM
taxlaw-2858	138	2	william	william	PROPN
taxlaw-2858	138	3	p.	p.	PROPN
taxlaw-2858	138	4	alford	alford	PROPN
taxlaw-2858	138	5	,	,	PUNCT
taxlaw-2858	138	6	to	to	PART
taxlaw-2858	138	7	steal	steal	VERB
taxlaw-2858	138	8	a	a	DET
taxlaw-2858	138	9	book	book	NOUN
taxlaw-2858	138	10	is	be	AUX
taxlaw-2858	138	11	an	an	DET
taxlaw-2858	138	12	elegant	elegant	ADJ
taxlaw-2858	138	13	offense	offense	NOUN
taxlaw-2858	138	14	:	:	PUNCT
taxlaw-2858	138	15	intellectual	intellectual	ADJ
taxlaw-2858	138	16	property	property	NOUN
taxlaw-2858	138	17	law	law	NOUN
taxlaw-2858	138	18	in	in	ADP
taxlaw-2858	138	19	chinese	chinese	ADJ
taxlaw-2858	138	20	civilization	civilization	NOUN
taxlaw-2858	138	21	10	10	NUM
taxlaw-2858	138	22	(	(	PUNCT
taxlaw-2858	138	23	1995	1995	NUM
taxlaw-2858	138	24	)	)	PUNCT
taxlaw-2858	138	25	.	.	PUNCT
taxlaw-2858	139	1	33	33	NUM
taxlaw-2858	139	2	francis	francis	PROPN
taxlaw-2858	139	3	fukuyama	fukuyama	PROPN
taxlaw-2858	139	4	,	,	PUNCT
taxlaw-2858	139	5	the	the	DET
taxlaw-2858	139	6	origins	origin	NOUN
taxlaw-2858	139	7	of	of	ADP
taxlaw-2858	139	8	political	political	ADJ
taxlaw-2858	139	9	order	order	NOUN
taxlaw-2858	139	10	:	:	PUNCT
taxlaw-2858	139	11	from	from	ADP
taxlaw-2858	139	12	prehuman	prehuman	NOUN
taxlaw-2858	139	13	times	time	NOUN
taxlaw-2858	139	14	to	to	ADP
taxlaw-2858	139	15	the	the	DET
taxlaw-2858	139	16	french	french	ADJ
taxlaw-2858	139	17	revolution	revolution	NOUN
taxlaw-2858	139	18	249	249	NUM
taxlaw-2858	139	19	(	(	PUNCT
taxlaw-2858	139	20	2011	2011	NUM
taxlaw-2858	139	21	)	)	PUNCT
taxlaw-2858	139	22	.	.	PUNCT
taxlaw-2858	140	1	34	34	NUM
taxlaw-2858	140	2	see	see	VERB
taxlaw-2858	140	3	william	william	PROPN
taxlaw-2858	140	4	p.	p.	PROPN
taxlaw-2858	140	5	alford	alford	PROPN
taxlaw-2858	140	6	,	,	PUNCT
taxlaw-2858	140	7	the	the	DET
taxlaw-2858	140	8	inscrutable	inscrutable	ADJ
taxlaw-2858	140	9	occidental	occidental	NOUN
taxlaw-2858	140	10	?	?	PUNCT
taxlaw-2858	141	1	implications	implication	NOUN
taxlaw-2858	141	2	of	of	ADP
taxlaw-2858	141	3	roberto	roberto	PROPN
taxlaw-2858	141	4	unger	unger	PROPN
taxlaw-2858	141	5	’s	’s	PART
taxlaw-2858	141	6	uses	use	NOUN
taxlaw-2858	141	7	and	and	CCONJ
taxlaw-2858	141	8	abuses	abuse	NOUN
taxlaw-2858	141	9	of	of	ADP
taxlaw-2858	141	10	the	the	DET
taxlaw-2858	141	11	chinese	chinese	ADJ
taxlaw-2858	141	12	past	past	NOUN
taxlaw-2858	141	13	,	,	PUNCT
taxlaw-2858	141	14	64	64	NUM
taxlaw-2858	141	15	tex	tex	PROPN
taxlaw-2858	141	16	.	.	PROPN
taxlaw-2858	141	17	l.	l.	PROPN
taxlaw-2858	141	18	rev	rev	PROPN
taxlaw-2858	141	19	.	.	PROPN
taxlaw-2858	141	20	915	915	NUM
taxlaw-2858	141	21	(	(	PUNCT
taxlaw-2858	141	22	1986	1986	NUM
taxlaw-2858	141	23	)	)	PUNCT
taxlaw-2858	141	24	.	.	PUNCT
taxlaw-2858	142	1	35	35	NUM
taxlaw-2858	142	2	see	see	VERB
taxlaw-2858	142	3	,	,	PUNCT
taxlaw-2858	142	4	e.g.	e.g.	ADV
taxlaw-2858	142	5	,	,	PUNCT
taxlaw-2858	142	6	ian	ian	PROPN
taxlaw-2858	142	7	f.	f.	PROPN
taxlaw-2858	142	8	haney	haney	PROPN
taxlaw-2858	142	9	-	-	PUNCT
taxlaw-2858	142	10	lopez	lopez	PROPN
taxlaw-2858	142	11	,	,	PUNCT
taxlaw-2858	142	12	white	white	ADJ
taxlaw-2858	142	13	by	by	ADP
taxlaw-2858	142	14	law	law	NOUN
taxlaw-2858	142	15	(	(	PUNCT
taxlaw-2858	142	16	1996	1996	NUM
taxlaw-2858	142	17	)	)	PUNCT
taxlaw-2858	142	18	.	.	PUNCT
taxlaw-2858	143	1	36	36	NUM
taxlaw-2858	144	1	i	i	PRON
taxlaw-2858	144	2	d.	d.	PROPN
taxlaw-2858	144	3	at	at	ADP
taxlaw-2858	144	4	51	51	NUM
taxlaw-2858	144	5	,	,	PUNCT
taxlaw-2858	144	6	61	61	NUM
taxlaw-2858	144	7	.	.	X
taxlaw-2858	144	8	52	52	NUM
taxlaw-2858	144	9	columbia	columbia	PROPN
taxlaw-2858	144	10	journal	journal	PROPN
taxlaw-2858	144	11	of	of	ADP
taxlaw-2858	144	12	tax	tax	NOUN
taxlaw-2858	144	13	law	law	NOUN
taxlaw-2858	145	1	[	[	X
taxlaw-2858	145	2	vol.9:45	vol.9:45	NOUN
taxlaw-2858	145	3	iii	iii	NOUN
taxlaw-2858	145	4	.	.	PUNCT
taxlaw-2858	146	1	social	social	ADJ
taxlaw-2858	146	2	science	science	NOUN
taxlaw-2858	146	3	methodologies	methodology	NOUN
taxlaw-2858	146	4	for	for	ADP
taxlaw-2858	146	5	empirical	empirical	ADJ
taxlaw-2858	146	6	study	study	NOUN
taxlaw-2858	146	7	of	of	ADP
taxlaw-2858	146	8	law	law	PROPN
taxlaw-2858	146	9	&	&	CCONJ
taxlaw-2858	146	10	tax	tax	NOUN
taxlaw-2858	146	11	compliance	compliance	NOUN
taxlaw-2858	146	12	of	of	ADP
taxlaw-2858	146	13	course	course	NOUN
taxlaw-2858	146	14	,	,	PUNCT
taxlaw-2858	146	15	the	the	DET
taxlaw-2858	146	16	foregoing	forego	VERB
taxlaw-2858	146	17	account	account	NOUN
taxlaw-2858	146	18	of	of	ADP
taxlaw-2858	146	19	legal	legal	ADJ
taxlaw-2858	146	20	evolution	evolution	NOUN
taxlaw-2858	146	21	is	be	AUX
taxlaw-2858	146	22	more	more	ADV
taxlaw-2858	146	23	heuristic	heuristic	ADJ
taxlaw-2858	146	24	than	than	ADP
taxlaw-2858	146	25	chronological	chronological	ADJ
taxlaw-2858	146	26	.	.	PUNCT
taxlaw-2858	147	1	currently	currently	ADV
taxlaw-2858	147	2	,	,	PUNCT
taxlaw-2858	147	3	various	various	ADJ
taxlaw-2858	147	4	communities	community	NOUN
taxlaw-2858	147	5	inside	inside	ADP
taxlaw-2858	147	6	civilized	civilized	ADJ
taxlaw-2858	147	7	states	state	NOUN
taxlaw-2858	147	8	may	may	AUX
taxlaw-2858	147	9	experience	experience	VERB
taxlaw-2858	147	10	law	law	NOUN
taxlaw-2858	147	11	in	in	ADP
taxlaw-2858	147	12	more	more	ADJ
taxlaw-2858	147	13	or	or	CCONJ
taxlaw-2858	147	14	less	less	ADV
taxlaw-2858	147	15	official	official	ADJ
taxlaw-2858	147	16	uniform	uniform	NOUN
taxlaw-2858	147	17	.	.	PUNCT
taxlaw-2858	148	1	still	still	ADV
taxlaw-2858	148	2	,	,	PUNCT
taxlaw-2858	148	3	legal	legal	ADJ
taxlaw-2858	148	4	anthropology	anthropology	NOUN
taxlaw-2858	148	5	can	can	AUX
taxlaw-2858	148	6	help	help	VERB
taxlaw-2858	148	7	.	.	PUNCT
taxlaw-2858	149	1	historically	historically	ADV
taxlaw-2858	149	2	,	,	PUNCT
taxlaw-2858	149	3	writers	writer	NOUN
taxlaw-2858	149	4	may	may	AUX
taxlaw-2858	149	5	have	have	AUX
taxlaw-2858	149	6	inferred	infer	VERB
taxlaw-2858	149	7	the	the	DET
taxlaw-2858	149	8	evolution	evolution	NOUN
taxlaw-2858	149	9	of	of	ADP
taxlaw-2858	149	10	civilization	civilization	NOUN
taxlaw-2858	149	11	from	from	ADP
taxlaw-2858	149	12	observations	observation	NOUN
taxlaw-2858	149	13	of	of	ADP
taxlaw-2858	149	14	isolated	isolated	ADJ
taxlaw-2858	149	15	tribes	tribe	NOUN
taxlaw-2858	149	16	.	.	PUNCT
taxlaw-2858	150	1	by	by	ADP
taxlaw-2858	150	2	now	now	ADV
taxlaw-2858	150	3	,	,	PUNCT
taxlaw-2858	150	4	however	however	ADV
taxlaw-2858	150	5	,	,	PUNCT
taxlaw-2858	150	6	it	it	PRON
taxlaw-2858	150	7	was	be	AUX
taxlaw-2858	150	8	no	no	ADV
taxlaw-2858	150	9	longer	long	ADV
taxlaw-2858	150	10	possible	possible	ADJ
taxlaw-2858	150	11	to	to	PART
taxlaw-2858	150	12	study	study	VERB
taxlaw-2858	150	13	dominated	dominate	VERB
taxlaw-2858	150	14	non	non	ADJ
taxlaw-2858	150	15	-	-	ADJ
taxlaw-2858	150	16	european	european	ADJ
taxlaw-2858	150	17	‘	'	PUNCT
taxlaw-2858	150	18	tribes	tribe	NOUN
taxlaw-2858	150	19	’	'	PUNCT
taxlaw-2858	150	20	in	in	ADP
taxlaw-2858	150	21	imagined	imagined	ADJ
taxlaw-2858	150	22	isolation	isolation	NOUN
taxlaw-2858	150	23	from	from	ADP
taxlaw-2858	150	24	the	the	DET
taxlaw-2858	150	25	historical	historical	ADJ
taxlaw-2858	150	26	forces	force	NOUN
taxlaw-2858	150	27	which	which	PRON
taxlaw-2858	150	28	had	have	AUX
taxlaw-2858	150	29	not	not	PART
taxlaw-2858	150	30	only	only	ADV
taxlaw-2858	150	31	formed	form	VERB
taxlaw-2858	150	32	them	they	PRON
taxlaw-2858	150	33	,	,	PUNCT
taxlaw-2858	150	34	but	but	CCONJ
taxlaw-2858	150	35	which	which	PRON
taxlaw-2858	150	36	had	have	AUX
taxlaw-2858	150	37	transformed	transform	VERB
taxlaw-2858	150	38	them	they	PRON
taxlaw-2858	150	39	into	into	ADP
taxlaw-2858	150	40	politically	politically	ADV
taxlaw-2858	150	41	independent	independent	ADJ
taxlaw-2858	150	42	national	national	ADJ
taxlaw-2858	150	43	entities	entity	NOUN
taxlaw-2858	150	44	resentful	resentful	ADJ
taxlaw-2858	150	45	at	at	ADP
taxlaw-2858	150	46	the	the	DET
taxlaw-2858	150	47	prospect	prospect	NOUN
taxlaw-2858	150	48	of	of	ADP
taxlaw-2858	150	49	inclusion	inclusion	NOUN
taxlaw-2858	150	50	on	on	ADP
taxlaw-2858	150	51	library	library	ADJ
taxlaw-2858	150	52	shelves	shelf	NOUN
taxlaw-2858	150	53	devoted	devote	VERB
taxlaw-2858	150	54	to	to	ADP
taxlaw-2858	150	55	‘	'	PUNCT
taxlaw-2858	150	56	vanishing	vanish	VERB
taxlaw-2858	150	57	savages	savage	NOUN
taxlaw-2858	150	58	.	.	PUNCT
taxlaw-2858	151	1	’37	’37	VERB
taxlaw-2858	151	2	instead	instead	ADV
taxlaw-2858	151	3	,	,	PUNCT
taxlaw-2858	151	4	legal	legal	ADJ
taxlaw-2858	151	5	anthropology	anthropology	NOUN
taxlaw-2858	151	6	can	can	AUX
taxlaw-2858	151	7	discern	discern	VERB
taxlaw-2858	151	8	various	various	ADJ
taxlaw-2858	151	9	experiences	experience	NOUN
taxlaw-2858	151	10	of	of	ADP
taxlaw-2858	151	11	law	law	NOUN
taxlaw-2858	151	12	across	across	ADP
taxlaw-2858	151	13	societies	society	NOUN
taxlaw-2858	151	14	.	.	PUNCT
taxlaw-2858	152	1	societies	society	NOUN
taxlaw-2858	152	2	without	without	ADP
taxlaw-2858	152	3	states	state	NOUN
taxlaw-2858	152	4	no	no	ADV
taxlaw-2858	152	5	longer	long	ADV
taxlaw-2858	152	6	serve	serve	VERB
taxlaw-2858	152	7	to	to	PART
taxlaw-2858	152	8	falsify	falsify	VERB
taxlaw-2858	152	9	or	or	CCONJ
taxlaw-2858	152	10	contrast	contrast	VERB
taxlaw-2858	152	11	to	to	ADP
taxlaw-2858	152	12	liberal	liberal	ADJ
taxlaw-2858	152	13	legality	legality	NOUN
taxlaw-2858	152	14	.	.	PUNCT
taxlaw-2858	153	1	nevertheless	nevertheless	ADV
taxlaw-2858	153	2	,	,	PUNCT
taxlaw-2858	153	3	anthropology	anthropology	NOUN
taxlaw-2858	153	4	can	can	AUX
taxlaw-2858	153	5	still	still	ADV
taxlaw-2858	153	6	show	show	VERB
taxlaw-2858	153	7	how	how	SCONJ
taxlaw-2858	153	8	the	the	DET
taxlaw-2858	153	9	rule	rule	NOUN
taxlaw-2858	153	10	of	of	ADP
taxlaw-2858	153	11	law	law	NOUN
taxlaw-2858	153	12	is	be	AUX
taxlaw-2858	153	13	never	never	ADV
taxlaw-2858	153	14	realized	realize	VERB
taxlaw-2858	153	15	,	,	PUNCT
taxlaw-2858	153	16	that	that	ADV
taxlaw-2858	153	17	is	is	ADV
taxlaw-2858	153	18	,	,	PUNCT
taxlaw-2858	153	19	functions	function	NOUN
taxlaw-2858	153	20	as	as	ADP
taxlaw-2858	153	21	an	an	DET
taxlaw-2858	153	22	ideology	ideology	NOUN
taxlaw-2858	153	23	,	,	PUNCT
taxlaw-2858	153	24	even	even	ADV
taxlaw-2858	153	25	in	in	ADP
taxlaw-2858	153	26	modern	modern	ADJ
taxlaw-2858	153	27	societies	society	NOUN
taxlaw-2858	153	28	,	,	PUNCT
taxlaw-2858	153	29	or	or	CCONJ
taxlaw-2858	153	30	those	those	PRON
taxlaw-2858	153	31	engulfed	engulf	VERB
taxlaw-2858	153	32	by	by	ADP
taxlaw-2858	153	33	global	global	ADJ
taxlaw-2858	153	34	capitalism	capitalism	NOUN
taxlaw-2858	153	35	.	.	PUNCT
taxlaw-2858	154	1	a	a	DET
taxlaw-2858	154	2	case	case	NOUN
taxlaw-2858	154	3	study	study	NOUN
taxlaw-2858	154	4	set	set	VERB
taxlaw-2858	154	5	forth	forth	ADV
taxlaw-2858	154	6	below	below	ADV
taxlaw-2858	154	7	may	may	AUX
taxlaw-2858	154	8	exemplify	exemplify	VERB
taxlaw-2858	154	9	this	this	DET
taxlaw-2858	154	10	proposition	proposition	NOUN
taxlaw-2858	154	11	.	.	PUNCT
taxlaw-2858	155	1	consequently	consequently	ADV
taxlaw-2858	155	2	,	,	PUNCT
taxlaw-2858	155	3	the	the	DET
taxlaw-2858	155	4	theory	theory	NOUN
taxlaw-2858	155	5	of	of	ADP
taxlaw-2858	155	6	legal	legal	ADJ
taxlaw-2858	155	7	evolution	evolution	NOUN
taxlaw-2858	155	8	,	,	PUNCT
taxlaw-2858	155	9	from	from	ADP
taxlaw-2858	155	10	natural	natural	ADJ
taxlaw-2858	155	11	status	status	NOUN
taxlaw-2858	155	12	to	to	ADP
taxlaw-2858	155	13	social	social	ADJ
taxlaw-2858	155	14	contract	contract	NOUN
taxlaw-2858	155	15	,	,	PUNCT
taxlaw-2858	155	16	leads	lead	VERB
taxlaw-2858	155	17	to	to	ADP
taxlaw-2858	155	18	an	an	DET
taxlaw-2858	155	19	empirical	empirical	ADJ
taxlaw-2858	155	20	methodology	methodology	NOUN
taxlaw-2858	155	21	to	to	PART
taxlaw-2858	155	22	study	study	VERB
taxlaw-2858	155	23	the	the	DET
taxlaw-2858	155	24	rule	rule	NOUN
taxlaw-2858	155	25	of	of	ADP
taxlaw-2858	155	26	law.38	law.38	PROPN
taxlaw-2858	155	27	if	if	SCONJ
taxlaw-2858	155	28	the	the	DET
taxlaw-2858	155	29	rule	rule	NOUN
taxlaw-2858	155	30	of	of	ADP
taxlaw-2858	155	31	law	law	NOUN
taxlaw-2858	155	32	emerged	emerge	VERB
taxlaw-2858	155	33	as	as	ADP
taxlaw-2858	155	34	a	a	DET
taxlaw-2858	155	35	rational	rational	ADJ
taxlaw-2858	155	36	result	result	NOUN
taxlaw-2858	155	37	of	of	ADP
taxlaw-2858	155	38	individual	individual	ADJ
taxlaw-2858	155	39	negotiation	negotiation	NOUN
taxlaw-2858	155	40	,	,	PUNCT
taxlaw-2858	155	41	then	then	ADV
taxlaw-2858	155	42	the	the	DET
taxlaw-2858	155	43	question	question	NOUN
taxlaw-2858	155	44	why	why	SCONJ
taxlaw-2858	155	45	obey	obey	VERB
taxlaw-2858	155	46	the	the	DET
taxlaw-2858	155	47	law	law	NOUN
taxlaw-2858	155	48	logically	logically	ADV
taxlaw-2858	155	49	follows	follow	VERB
taxlaw-2858	155	50	whenever	whenever	SCONJ
taxlaw-2858	155	51	the	the	DET
taxlaw-2858	155	52	cost	cost	NOUN
taxlaw-2858	155	53	outweighs	outweigh	VERB
taxlaw-2858	155	54	the	the	DET
taxlaw-2858	155	55	benefit	benefit	NOUN
taxlaw-2858	155	56	.	.	PUNCT
taxlaw-2858	156	1	this	this	PRON
taxlaw-2858	156	2	could	could	AUX
taxlaw-2858	156	3	be	be	AUX
taxlaw-2858	156	4	a	a	DET
taxlaw-2858	156	5	classic	classic	ADJ
taxlaw-2858	156	6	question	question	NOUN
taxlaw-2858	156	7	of	of	ADP
taxlaw-2858	156	8	homo	homo	NOUN
taxlaw-2858	156	9	economicus	economicus	NOUN
taxlaw-2858	156	10	.	.	PUNCT
taxlaw-2858	157	1	even	even	ADV
taxlaw-2858	157	2	assuming	assume	VERB
taxlaw-2858	157	3	the	the	DET
taxlaw-2858	157	4	neo	neo	ADJ
taxlaw-2858	157	5	-	-	ADJ
taxlaw-2858	157	6	classical	classical	ADJ
taxlaw-2858	157	7	terms	term	NOUN
taxlaw-2858	157	8	of	of	ADP
taxlaw-2858	157	9	public	public	ADJ
taxlaw-2858	157	10	finance	finance	NOUN
taxlaw-2858	157	11	in	in	ADP
taxlaw-2858	157	12	which	which	PRON
taxlaw-2858	157	13	tax	tax	NOUN
taxlaw-2858	157	14	policy	policy	NOUN
taxlaw-2858	157	15	may	may	AUX
taxlaw-2858	157	16	be	be	AUX
taxlaw-2858	157	17	couched	couch	VERB
taxlaw-2858	157	18	,	,	PUNCT
taxlaw-2858	157	19	internal	internal	ADJ
taxlaw-2858	157	20	inconsistencies	inconsistency	NOUN
taxlaw-2858	157	21	appear	appear	VERB
taxlaw-2858	157	22	.	.	PUNCT
taxlaw-2858	158	1	under	under	ADP
taxlaw-2858	158	2	existing	exist	VERB
taxlaw-2858	158	3	federal	federal	ADJ
taxlaw-2858	158	4	penalty	penalty	NOUN
taxlaw-2858	158	5	amounts	amount	NOUN
taxlaw-2858	158	6	,	,	PUNCT
taxlaw-2858	158	7	a	a	DET
taxlaw-2858	158	8	cost	cost	NOUN
taxlaw-2858	158	9	-	-	PUNCT
taxlaw-2858	158	10	benefit	benefit	NOUN
taxlaw-2858	158	11	analysis	analysis	NOUN
taxlaw-2858	158	12	would	would	AUX
taxlaw-2858	158	13	not	not	PART
taxlaw-2858	158	14	effectuate	effectuate	VERB
taxlaw-2858	158	15	deterrence.39	deterrence.39	PROPN
taxlaw-2858	158	16	nonetheless	nonetheless	ADV
taxlaw-2858	158	17	,	,	PUNCT
taxlaw-2858	158	18	the	the	DET
taxlaw-2858	158	19	internal	internal	ADJ
taxlaw-2858	158	20	revenue	revenue	NOUN
taxlaw-2858	158	21	service	service	NOUN
taxlaw-2858	158	22	(	(	PUNCT
taxlaw-2858	158	23	irs	irs	PROPN
taxlaw-2858	158	24	)	)	PUNCT
taxlaw-2858	158	25	enjoys	enjoy	VERB
taxlaw-2858	158	26	approximately	approximately	ADV
taxlaw-2858	158	27	83	83	NUM
taxlaw-2858	158	28	percent	percent	NOUN
taxlaw-2858	158	29	compliance	compliance	NOUN
taxlaw-2858	158	30	,	,	PUNCT
taxlaw-2858	158	31	estimating	estimate	VERB
taxlaw-2858	158	32	a	a	DET
taxlaw-2858	158	33	17	17	NUM
taxlaw-2858	158	34	percent	percent	NOUN
taxlaw-2858	158	35	tax	tax	NOUN
taxlaw-2858	158	36	gap	gap	NOUN
taxlaw-2858	158	37	.	.	PUNCT
taxlaw-2858	159	1	40	40	NUM
taxlaw-2858	159	2	consequently	consequently	ADV
taxlaw-2858	159	3	,	,	PUNCT
taxlaw-2858	159	4	there	there	PRON
taxlaw-2858	159	5	is	be	VERB
taxlaw-2858	159	6	an	an	DET
taxlaw-2858	159	7	explanatory	explanatory	ADJ
taxlaw-2858	159	8	appeal	appeal	NOUN
taxlaw-2858	159	9	to	to	ADP
taxlaw-2858	159	10	psychology	psychology	NOUN
taxlaw-2858	159	11	and	and	CCONJ
taxlaw-2858	159	12	other	other	ADJ
taxlaw-2858	159	13	social	social	ADJ
taxlaw-2858	159	14	sciences	science	NOUN
taxlaw-2858	159	15	of	of	ADP
taxlaw-2858	159	16	decision	decision	NOUN
taxlaw-2858	159	17	-	-	PUNCT
taxlaw-2858	159	18	making	making	NOUN
taxlaw-2858	159	19	,	,	PUNCT
taxlaw-2858	159	20	now	now	ADV
taxlaw-2858	159	21	taking	take	VERB
taxlaw-2858	159	22	center	center	ADJ
taxlaw-2858	159	23	stage	stage	NOUN
taxlaw-2858	159	24	as	as	ADP
taxlaw-2858	159	25	behavioral	behavioral	ADJ
taxlaw-2858	159	26	economics	economic	NOUN
taxlaw-2858	159	27	.	.	PUNCT
taxlaw-2858	160	1	41	41	NUM
taxlaw-2858	161	1	if	if	SCONJ
taxlaw-2858	161	2	compliance	compliance	NOUN
taxlaw-2858	161	3	reflects	reflect	VERB
taxlaw-2858	161	4	values	value	NOUN
taxlaw-2858	161	5	other	other	ADJ
taxlaw-2858	161	6	than	than	ADP
taxlaw-2858	161	7	gross	gross	ADJ
taxlaw-2858	161	8	maximization	maximization	NOUN
taxlaw-2858	161	9	,	,	PUNCT
taxlaw-2858	161	10	presumably	presumably	ADV
taxlaw-2858	161	11	enforcement	enforcement	NOUN
taxlaw-2858	161	12	strategies	strategy	NOUN
taxlaw-2858	161	13	can	can	AUX
taxlaw-2858	161	14	build	build	VERB
taxlaw-2858	161	15	on	on	ADP
taxlaw-2858	161	16	those	those	DET
taxlaw-2858	161	17	values.42	values.42	NOUN
taxlaw-2858	161	18	major	major	ADJ
taxlaw-2858	161	19	contributions	contribution	NOUN
taxlaw-2858	161	20	of	of	ADP
taxlaw-2858	161	21	behavioral	behavioral	ADJ
taxlaw-2858	161	22	economics	economic	NOUN
taxlaw-2858	161	23	to	to	PART
taxlaw-2858	161	24	research	research	VERB
taxlaw-2858	161	25	on	on	ADP
taxlaw-2858	161	26	tax	tax	NOUN
taxlaw-2858	161	27	compliance	compliance	NOUN
taxlaw-2858	161	28	include	include	VERB
taxlaw-2858	161	29	the	the	DET
taxlaw-2858	161	30	following	following	NOUN
taxlaw-2858	161	31	.	.	PUNCT
taxlaw-2858	162	1	one	one	NUM
taxlaw-2858	162	2	hope	hope	NOUN
taxlaw-2858	162	3	is	be	AUX
taxlaw-2858	162	4	that	that	PRON
taxlaw-2858	162	5	trust	trust	NOUN
taxlaw-2858	162	6	in	in	ADP
taxlaw-2858	162	7	government	government	NOUN
taxlaw-2858	162	8	makes	make	VERB
taxlaw-2858	162	9	people	people	NOUN
taxlaw-2858	162	10	accept	accept	VERB
taxlaw-2858	162	11	the	the	DET
taxlaw-2858	162	12	obligation	obligation	NOUN
taxlaw-2858	162	13	to	to	PART
taxlaw-2858	162	14	pay	pay	VERB
taxlaw-2858	162	15	tax	tax	NOUN
taxlaw-2858	162	16	,	,	PUNCT
taxlaw-2858	162	17	even	even	ADV
taxlaw-2858	162	18	when	when	SCONJ
taxlaw-2858	162	19	it	it	PRON
taxlaw-2858	162	20	is	be	AUX
taxlaw-2858	162	21	possible	possible	ADJ
taxlaw-2858	162	22	to	to	PART
taxlaw-2858	162	23	evade.43	evade.43	VERB
taxlaw-2858	162	24	other	other	ADJ
taxlaw-2858	162	25	researchers	researcher	NOUN
taxlaw-2858	162	26	look	look	VERB
taxlaw-2858	162	27	at	at	ADP
taxlaw-2858	162	28	taxation	taxation	NOUN
taxlaw-2858	162	29	in	in	ADP
taxlaw-2858	162	30	terms	term	NOUN
taxlaw-2858	162	31	of	of	ADP
taxlaw-2858	162	32	reciprocal	reciprocal	ADJ
taxlaw-2858	162	33	relationships	relationship	NOUN
taxlaw-2858	162	34	of	of	ADP
taxlaw-2858	162	35	giving	giving	NOUN
taxlaw-2858	162	36	and	and	CCONJ
taxlaw-2858	162	37	receiving.44	receiving.44	NOUN
taxlaw-2858	162	38	still	still	ADV
taxlaw-2858	162	39	others	other	NOUN
taxlaw-2858	162	40	have	have	AUX
taxlaw-2858	162	41	elaborated	elaborate	VERB
taxlaw-2858	162	42	37	37	NUM
taxlaw-2858	162	43	george	george	PROPN
taxlaw-2858	162	44	w.	w.	PROPN
taxlaw-2858	162	45	stocking	stocking	PROPN
taxlaw-2858	162	46	jr	jr	PROPN
taxlaw-2858	162	47	.	.	PROPN
taxlaw-2858	162	48	,	,	PUNCT
taxlaw-2858	162	49	race	race	NOUN
taxlaw-2858	162	50	,	,	PUNCT
taxlaw-2858	162	51	culture	culture	NOUN
taxlaw-2858	162	52	&	&	CCONJ
taxlaw-2858	162	53	evolution	evolution	PROPN
taxlaw-2858	162	54	:	:	PUNCT
taxlaw-2858	162	55	essays	essay	NOUN
taxlaw-2858	162	56	in	in	ADP
taxlaw-2858	162	57	the	the	DET
taxlaw-2858	162	58	history	history	NOUN
taxlaw-2858	162	59	of	of	ADP
taxlaw-2858	162	60	anthropology	anthropology	NOUN
taxlaw-2858	162	61	xii	xii	PROPN
taxlaw-2858	162	62	(	(	PUNCT
taxlaw-2858	162	63	1982	1982	NUM
taxlaw-2858	162	64	)	)	PUNCT
taxlaw-2858	162	65	.	.	PUNCT
taxlaw-2858	163	1	38	38	NUM
taxlaw-2858	163	2	see	see	VERB
taxlaw-2858	163	3	henry	henry	PROPN
taxlaw-2858	163	4	maine	maine	PROPN
taxlaw-2858	163	5	,	,	PUNCT
taxlaw-2858	163	6	ancient	ancient	ADJ
taxlaw-2858	163	7	law	law	NOUN
taxlaw-2858	163	8	ch	ch	NOUN
taxlaw-2858	163	9	.	.	PROPN
taxlaw-2858	163	10	5	5	NUM
taxlaw-2858	163	11	(	(	PUNCT
taxlaw-2858	163	12	1861	1861	NUM
taxlaw-2858	163	13	)	)	PUNCT
taxlaw-2858	163	14	.	.	PUNCT
taxlaw-2858	164	1	39	39	NUM
taxlaw-2858	164	2	eric	eric	PROPN
taxlaw-2858	164	3	a.	a.	NOUN
taxlaw-2858	164	4	posner	posner	PROPN
taxlaw-2858	164	5	,	,	PUNCT
taxlaw-2858	164	6	law	law	NOUN
taxlaw-2858	164	7	and	and	CCONJ
taxlaw-2858	164	8	social	social	ADJ
taxlaw-2858	164	9	norms	norm	NOUN
taxlaw-2858	164	10	:	:	PUNCT
taxlaw-2858	164	11	the	the	DET
taxlaw-2858	164	12	case	case	NOUN
taxlaw-2858	164	13	of	of	ADP
taxlaw-2858	164	14	tax	tax	NOUN
taxlaw-2858	164	15	compliance	compliance	NOUN
taxlaw-2858	164	16	,	,	PUNCT
taxlaw-2858	164	17	86	86	NUM
taxlaw-2858	164	18	va	va	NOUN
taxlaw-2858	164	19	.	.	PUNCT
taxlaw-2858	165	1	l.	l.	PROPN
taxlaw-2858	165	2	rev	rev	PROPN
taxlaw-2858	165	3	.	.	PROPN
taxlaw-2858	165	4	1781	1781	NUM
taxlaw-2858	165	5	,	,	PUNCT
taxlaw-2858	165	6	1782	1782	NUM
taxlaw-2858	165	7	(	(	PUNCT
taxlaw-2858	165	8	2000	2000	NUM
taxlaw-2858	165	9	)	)	PUNCT
taxlaw-2858	165	10	.	.	PUNCT
taxlaw-2858	166	1	40	40	NUM
taxlaw-2858	166	2	see	see	VERB
taxlaw-2858	166	3	internal	internal	ADJ
taxlaw-2858	166	4	revenue	revenue	NOUN
taxlaw-2858	166	5	serv	serv	X
taxlaw-2858	166	6	.	.	PUNCT
taxlaw-2858	166	7	,	,	PUNCT
taxlaw-2858	166	8	tax	tax	NOUN
taxlaw-2858	166	9	gap	gap	NOUN
taxlaw-2858	166	10	estimates	estimate	VERB
taxlaw-2858	166	11	for	for	ADP
taxlaw-2858	166	12	ty	ty	PRON
taxlaw-2858	166	13	2008	2008	NUM
taxlaw-2858	166	14	-	-	SYM
taxlaw-2858	166	15	10	10	NUM
taxlaw-2858	166	16	(	(	PUNCT
taxlaw-2858	166	17	apr	apr	NOUN
taxlaw-2858	166	18	.	.	PROPN
taxlaw-2858	166	19	2016	2016	NUM
taxlaw-2858	166	20	)	)	PUNCT
taxlaw-2858	166	21	,	,	PUNCT
taxlaw-2858	166	22	available	available	ADJ
taxlaw-2858	166	23	at	at	ADP
taxlaw-2858	166	24	https://www.irs.gov/pub/irs-soi/p1415.pdf	https://www.irs.gov/pub/irs-soi/p1415.pdf	NOUN
taxlaw-2858	166	25	[	[	X
taxlaw-2858	166	26	https://perma.cc/4cyj-3nt9	https://perma.cc/4cyj-3nt9	X
taxlaw-2858	166	27	]	]	X
taxlaw-2858	166	28	.	.	PUNCT
taxlaw-2858	167	1	41	41	NUM
taxlaw-2858	167	2	see	see	VERB
taxlaw-2858	167	3	daniel	daniel	PROPN
taxlaw-2858	167	4	kahneman	kahneman	PROPN
taxlaw-2858	167	5	,	,	PUNCT
taxlaw-2858	167	6	thinking	think	VERB
taxlaw-2858	167	7	:	:	PUNCT
taxlaw-2858	167	8	fast	fast	PROPN
taxlaw-2858	167	9	&	&	CCONJ
taxlaw-2858	167	10	slow	slow	ADJ
taxlaw-2858	167	11	(	(	PUNCT
taxlaw-2858	167	12	2011	2011	NUM
taxlaw-2858	167	13	)	)	PUNCT
taxlaw-2858	167	14	.	.	PUNCT
taxlaw-2858	168	1	42	42	NUM
taxlaw-2858	168	2	cf	cf	NOUN
taxlaw-2858	168	3	.	.	PUNCT
taxlaw-2858	169	1	michael	michael	PROPN
taxlaw-2858	169	2	s.	s.	PROPN
taxlaw-2858	169	3	barr	barr	PROPN
taxlaw-2858	169	4	,	,	PUNCT
taxlaw-2858	169	5	sendhil	sendhil	PROPN
taxlaw-2858	169	6	mullainathan	mullainathan	PROPN
taxlaw-2858	169	7	&	&	CCONJ
taxlaw-2858	169	8	eldar	eldar	PROPN
taxlaw-2858	169	9	shafir	shafir	PROPN
taxlaw-2858	169	10	,	,	PUNCT
taxlaw-2858	169	11	behaviorally	behaviorally	ADV
taxlaw-2858	169	12	informed	inform	VERB
taxlaw-2858	169	13	financial	financial	ADJ
taxlaw-2858	169	14	services	service	NOUN
taxlaw-2858	169	15	regulation	regulation	NOUN
taxlaw-2858	169	16	,	,	PUNCT
taxlaw-2858	169	17	new	new	ADJ
taxlaw-2858	169	18	am	am	NOUN
taxlaw-2858	169	19	.	.	PUNCT
taxlaw-2858	169	20	found	find	VERB
taxlaw-2858	169	21	.	.	PUNCT
taxlaw-2858	170	1	(	(	PUNCT
taxlaw-2858	170	2	oct	oct	PROPN
taxlaw-2858	170	3	.	.	PROPN
taxlaw-2858	170	4	2008	2008	NUM
taxlaw-2858	170	5	)	)	PUNCT
taxlaw-2858	170	6	,	,	PUNCT
taxlaw-2858	170	7	available	available	ADJ
taxlaw-2858	170	8	at	at	ADP
taxlaw-2858	170	9	http://repository.law.umich.edu/cgi/viewcontent.cgi?article=1028&context=other	http://repository.law.umich.edu/cgi/viewcontent.cgi?article=1028&context=other	PROPN
taxlaw-2858	171	1	[	[	X
taxlaw-2858	171	2	https://perma.cc/tgy3wwps	https://perma.cc/tgy3wwps	X
taxlaw-2858	171	3	]	]	X
taxlaw-2858	171	4	.	.	PUNCT
taxlaw-2858	172	1	43	43	NUM
taxlaw-2858	172	2	see	see	VERB
taxlaw-2858	172	3	valerie	valerie	PROPN
taxlaw-2858	172	4	braithwaite	braithwaite	PROPN
taxlaw-2858	172	5	,	,	PUNCT
taxlaw-2858	172	6	defiance	defiance	NOUN
taxlaw-2858	172	7	in	in	ADP
taxlaw-2858	172	8	taxation	taxation	NOUN
taxlaw-2858	172	9	and	and	CCONJ
taxlaw-2858	172	10	governance	governance	NOUN
taxlaw-2858	172	11	:	:	PUNCT
taxlaw-2858	172	12	resisting	resist	VERB
taxlaw-2858	172	13	and	and	CCONJ
taxlaw-2858	172	14	dismissing	dismiss	VERB
taxlaw-2858	172	15	authority	authority	NOUN
taxlaw-2858	172	16	in	in	ADP
taxlaw-2858	172	17	a	a	DET
taxlaw-2858	172	18	democracy	democracy	NOUN
taxlaw-2858	172	19	(	(	PUNCT
taxlaw-2858	172	20	2009	2009	NUM
taxlaw-2858	172	21	)	)	PUNCT
taxlaw-2858	172	22	;	;	PUNCT
taxlaw-2858	172	23	valerie	valerie	PROPN
taxlaw-2858	172	24	braithwaite	braithwaite	PROPN
taxlaw-2858	172	25	,	,	PUNCT
taxlaw-2858	172	26	responsive	responsive	ADJ
taxlaw-2858	172	27	regulation	regulation	NOUN
taxlaw-2858	172	28	and	and	CCONJ
taxlaw-2858	172	29	taxation	taxation	NOUN
taxlaw-2858	172	30	,	,	PUNCT
taxlaw-2858	172	31	29	29	NUM
taxlaw-2858	172	32	j.	j.	PROPN
taxlaw-2858	172	33	law	law	PROPN
taxlaw-2858	172	34	&	&	CCONJ
taxlaw-2858	172	35	pol’y	pol’y	NOUN
taxlaw-2858	172	36	3	3	NUM
taxlaw-2858	172	37	(	(	PUNCT
taxlaw-2858	172	38	2007	2007	NUM
taxlaw-2858	172	39	)	)	PUNCT
taxlaw-2858	172	40	.	.	PUNCT
taxlaw-2858	173	1	44	44	NUM
taxlaw-2858	173	2	see	see	VERB
taxlaw-2858	173	3	erich	erich	PROPN
taxlaw-2858	173	4	kirchler	kirchler	PROPN
taxlaw-2858	173	5	,	,	PUNCT
taxlaw-2858	173	6	the	the	DET
taxlaw-2858	173	7	economic	economic	ADJ
taxlaw-2858	173	8	psychology	psychology	NOUN
taxlaw-2858	173	9	of	of	ADP
taxlaw-2858	173	10	tax	tax	NOUN
taxlaw-2858	173	11	behaviour	behaviour	NOUN
taxlaw-2858	173	12	(	(	PUNCT
taxlaw-2858	173	13	2007	2007	NUM
taxlaw-2858	173	14	)	)	PUNCT
taxlaw-2858	173	15	.	.	PUNCT
taxlaw-2858	174	1	2017	2017	NUM
taxlaw-2858	174	2	]	]	PUNCT
taxlaw-2858	174	3	who	who	PRON
taxlaw-2858	174	4	pays	pay	VERB
taxlaw-2858	174	5	the	the	DET
taxlaw-2858	174	6	price	price	NOUN
taxlaw-2858	174	7	of	of	ADP
taxlaw-2858	174	8	civilization	civilization	NOUN
taxlaw-2858	174	9	?	?	PUNCT
taxlaw-2858	175	1	53	53	NUM
taxlaw-2858	175	2	on	on	ADP
taxlaw-2858	175	3	the	the	DET
taxlaw-2858	175	4	concept	concept	NOUN
taxlaw-2858	175	5	of	of	ADP
taxlaw-2858	175	6	“	"	PUNCT
taxlaw-2858	175	7	tax	tax	NOUN
taxlaw-2858	175	8	morale	morale	NOUN
taxlaw-2858	175	9	.	.	PUNCT
taxlaw-2858	176	1	”45	”45	PROPN
taxlaw-2858	177	1	the	the	DET
taxlaw-2858	177	2	survey	survey	NOUN
taxlaw-2858	177	3	presented	present	VERB
taxlaw-2858	177	4	below	below	ADV
taxlaw-2858	177	5	pursues	pursue	VERB
taxlaw-2858	177	6	questions	question	NOUN
taxlaw-2858	177	7	from	from	ADP
taxlaw-2858	177	8	the	the	DET
taxlaw-2858	177	9	tax	tax	NOUN
taxlaw-2858	177	10	morale	morale	NOUN
taxlaw-2858	177	11	and	and	CCONJ
taxlaw-2858	177	12	related	relate	VERB
taxlaw-2858	177	13	behavioral	behavioral	ADJ
taxlaw-2858	177	14	literature	literature	NOUN
taxlaw-2858	177	15	.	.	PUNCT
taxlaw-2858	178	1	a	a	DET
taxlaw-2858	178	2	related	relate	VERB
taxlaw-2858	178	3	psychological	psychological	ADJ
taxlaw-2858	178	4	inquiry	inquiry	NOUN
taxlaw-2858	178	5	focuses	focus	VERB
taxlaw-2858	178	6	on	on	ADP
taxlaw-2858	178	7	reasons	reason	NOUN
taxlaw-2858	178	8	for	for	ADP
taxlaw-2858	178	9	compliance	compliance	NOUN
taxlaw-2858	178	10	with	with	ADP
taxlaw-2858	178	11	criminal	criminal	ADJ
taxlaw-2858	178	12	sanctions	sanction	NOUN
taxlaw-2858	178	13	and	and	CCONJ
taxlaw-2858	178	14	the	the	DET
taxlaw-2858	178	15	law	law	NOUN
taxlaw-2858	178	16	as	as	ADP
taxlaw-2858	178	17	a	a	DET
taxlaw-2858	178	18	whole	whole	NOUN
taxlaw-2858	178	19	.	.	PUNCT
taxlaw-2858	179	1	in	in	ADP
taxlaw-2858	179	2	general	general	ADJ
taxlaw-2858	179	3	,	,	PUNCT
taxlaw-2858	179	4	legal	legal	ADJ
taxlaw-2858	179	5	psychologists	psychologist	NOUN
taxlaw-2858	179	6	report	report	VERB
taxlaw-2858	179	7	that	that	SCONJ
taxlaw-2858	179	8	procedural	procedural	ADJ
taxlaw-2858	179	9	fairness	fairness	NOUN
taxlaw-2858	179	10	is	be	AUX
taxlaw-2858	179	11	a	a	DET
taxlaw-2858	179	12	predominant	predominant	ADJ
taxlaw-2858	179	13	reason	reason	NOUN
taxlaw-2858	179	14	why	why	SCONJ
taxlaw-2858	179	15	people	people	NOUN
taxlaw-2858	179	16	obey	obey	VERB
taxlaw-2858	179	17	the	the	DET
taxlaw-2858	179	18	law.46	law.46	NOUN
taxlaw-2858	179	19	along	along	ADP
taxlaw-2858	179	20	with	with	ADP
taxlaw-2858	179	21	behavioral	behavioral	ADJ
taxlaw-2858	179	22	economics	economic	NOUN
taxlaw-2858	179	23	and	and	CCONJ
taxlaw-2858	179	24	legal	legal	ADJ
taxlaw-2858	179	25	psychology	psychology	NOUN
taxlaw-2858	179	26	,	,	PUNCT
taxlaw-2858	179	27	another	another	DET
taxlaw-2858	179	28	social	social	ADJ
taxlaw-2858	179	29	science	science	NOUN
taxlaw-2858	179	30	methodology	methodology	NOUN
taxlaw-2858	179	31	that	that	PRON
taxlaw-2858	179	32	may	may	AUX
taxlaw-2858	179	33	illuminate	illuminate	VERB
taxlaw-2858	179	34	tax	tax	NOUN
taxlaw-2858	179	35	compliance	compliance	NOUN
taxlaw-2858	179	36	is	be	AUX
taxlaw-2858	179	37	fiscal	fiscal	ADJ
taxlaw-2858	179	38	sociology	sociology	NOUN
taxlaw-2858	179	39	,	,	PUNCT
taxlaw-2858	179	40	the	the	DET
taxlaw-2858	179	41	study	study	NOUN
taxlaw-2858	179	42	of	of	ADP
taxlaw-2858	179	43	revenue	revenue	NOUN
taxlaw-2858	179	44	collection	collection	NOUN
taxlaw-2858	179	45	and	and	CCONJ
taxlaw-2858	179	46	budgetary	budgetary	ADJ
taxlaw-2858	179	47	appropriation	appropriation	NOUN
taxlaw-2858	179	48	to	to	PART
taxlaw-2858	179	49	reveal	reveal	VERB
taxlaw-2858	179	50	the	the	DET
taxlaw-2858	179	51	priorities	priority	NOUN
taxlaw-2858	179	52	of	of	ADP
taxlaw-2858	179	53	society	society	NOUN
taxlaw-2858	179	54	in	in	ADP
taxlaw-2858	179	55	peace	peace	NOUN
taxlaw-2858	179	56	and	and	CCONJ
taxlaw-2858	179	57	war	war	NOUN
taxlaw-2858	179	58	,	,	PUNCT
taxlaw-2858	179	59	as	as	SCONJ
taxlaw-2858	179	60	will	will	AUX
taxlaw-2858	179	61	be	be	AUX
taxlaw-2858	179	62	mentioned	mention	VERB
taxlaw-2858	179	63	below.47	below.47	NOUN
taxlaw-2858	179	64	early	early	ADV
taxlaw-2858	179	65	twenty	twenty	NUM
taxlaw-2858	179	66	-	-	PUNCT
taxlaw-2858	179	67	first	first	ADJ
taxlaw-2858	179	68	-	-	PUNCT
taxlaw-2858	179	69	century	century	NOUN
taxlaw-2858	179	70	anthropologists	anthropologist	NOUN
taxlaw-2858	179	71	studying	study	VERB
taxlaw-2858	179	72	economics	economic	NOUN
taxlaw-2858	179	73	extended	extend	VERB
taxlaw-2858	179	74	ethnographic	ethnographic	ADJ
taxlaw-2858	179	75	fieldwork	fieldwork	NOUN
taxlaw-2858	179	76	from	from	ADP
taxlaw-2858	179	77	traditional	traditional	ADJ
taxlaw-2858	179	78	farmers	farmer	NOUN
taxlaw-2858	179	79	’	'	PUNCT
taxlaw-2858	179	80	markets	market	NOUN
taxlaw-2858	179	81	to	to	ADP
taxlaw-2858	179	82	modern	modern	ADJ
taxlaw-2858	179	83	financial	financial	ADJ
taxlaw-2858	179	84	institutions	institution	NOUN
taxlaw-2858	179	85	.	.	PUNCT
taxlaw-2858	180	1	48	48	NUM
taxlaw-2858	180	2	the	the	DET
taxlaw-2858	180	3	study	study	NOUN
taxlaw-2858	180	4	of	of	ADP
taxlaw-2858	180	5	tax	tax	NOUN
taxlaw-2858	180	6	compliance	compliance	NOUN
taxlaw-2858	180	7	may	may	AUX
taxlaw-2858	180	8	learn	learn	VERB
taxlaw-2858	180	9	from	from	ADP
taxlaw-2858	180	10	both	both	CCONJ
taxlaw-2858	180	11	legal	legal	ADJ
taxlaw-2858	180	12	and	and	CCONJ
taxlaw-2858	180	13	business	business	NOUN
taxlaw-2858	180	14	anthropology	anthropology	NOUN
taxlaw-2858	180	15	.	.	PUNCT
taxlaw-2858	181	1	in	in	ADP
taxlaw-2858	181	2	this	this	DET
taxlaw-2858	181	3	vein	vein	NOUN
taxlaw-2858	181	4	,	,	PUNCT
taxlaw-2858	181	5	the	the	DET
taxlaw-2858	181	6	second	second	ADJ
taxlaw-2858	181	7	half	half	NOUN
taxlaw-2858	181	8	of	of	ADP
taxlaw-2858	181	9	this	this	DET
taxlaw-2858	181	10	article	article	NOUN
taxlaw-2858	181	11	will	will	AUX
taxlaw-2858	181	12	present	present	VERB
taxlaw-2858	181	13	a	a	DET
taxlaw-2858	181	14	case	case	NOUN
taxlaw-2858	181	15	study	study	NOUN
taxlaw-2858	181	16	from	from	ADP
taxlaw-2858	181	17	the	the	DET
taxlaw-2858	181	18	anthropological	anthropological	ADJ
taxlaw-2858	181	19	literature	literature	NOUN
taxlaw-2858	181	20	concerning	concern	VERB
taxlaw-2858	181	21	a	a	DET
taxlaw-2858	181	22	modern	modern	ADJ
taxlaw-2858	181	23	tax	tax	NOUN
taxlaw-2858	181	24	collection	collection	NOUN
taxlaw-2858	181	25	agency.49	agency.49	ADP
taxlaw-2858	181	26	legal	legal	ADJ
taxlaw-2858	181	27	anthropologists	anthropologist	NOUN
taxlaw-2858	181	28	have	have	AUX
taxlaw-2858	181	29	advanced	advance	VERB
taxlaw-2858	181	30	the	the	DET
taxlaw-2858	181	31	concept	concept	NOUN
taxlaw-2858	181	32	of	of	ADP
taxlaw-2858	181	33	the	the	DET
taxlaw-2858	181	34	semi	semi	ADJ
taxlaw-2858	181	35	-	-	ADJ
taxlaw-2858	181	36	autonomous	autonomous	ADJ
taxlaw-2858	181	37	social	social	ADJ
taxlaw-2858	181	38	form	form	NOUN
taxlaw-2858	181	39	(	(	PUNCT
taxlaw-2858	181	40	sasf	sasf	PROPN
taxlaw-2858	181	41	)	)	PUNCT
taxlaw-2858	181	42	which	which	PRON
taxlaw-2858	181	43	may	may	AUX
taxlaw-2858	181	44	be	be	AUX
taxlaw-2858	181	45	emblematic	emblematic	ADJ
taxlaw-2858	181	46	of	of	ADP
taxlaw-2858	181	47	their	their	PRON
taxlaw-2858	181	48	methodology.50	methodology.50	NOUN
taxlaw-2858	181	49	the	the	DET
taxlaw-2858	181	50	core	core	NOUN
taxlaw-2858	181	51	of	of	ADP
taxlaw-2858	181	52	the	the	DET
taxlaw-2858	181	53	concept	concept	NOUN
taxlaw-2858	181	54	is	be	AUX
taxlaw-2858	181	55	that	that	SCONJ
taxlaw-2858	181	56	the	the	DET
taxlaw-2858	181	57	socio	socio	NOUN
taxlaw-2858	181	58	-	-	PUNCT
taxlaw-2858	181	59	geographic	geographic	ADJ
taxlaw-2858	181	60	community	community	NOUN
taxlaw-2858	181	61	that	that	PRON
taxlaw-2858	181	62	operationalizes	operationalize	VERB
taxlaw-2858	181	63	state	state	NOUN
taxlaw-2858	181	64	laws	law	NOUN
taxlaw-2858	181	65	comprises	comprise	VERB
taxlaw-2858	181	66	the	the	DET
taxlaw-2858	181	67	same	same	ADJ
taxlaw-2858	181	68	people	people	NOUN
taxlaw-2858	181	69	who	who	PRON
taxlaw-2858	181	70	embody	embody	VERB
taxlaw-2858	181	71	and	and	CCONJ
taxlaw-2858	181	72	enforce	enforce	VERB
taxlaw-2858	181	73	customs	custom	NOUN
taxlaw-2858	181	74	.	.	PUNCT
taxlaw-2858	182	1	the	the	DET
taxlaw-2858	182	2	implication	implication	NOUN
taxlaw-2858	182	3	is	be	AUX
taxlaw-2858	182	4	that	that	SCONJ
taxlaw-2858	182	5	law	law	NOUN
taxlaw-2858	182	6	is	be	AUX
taxlaw-2858	182	7	different	different	ADJ
taxlaw-2858	182	8	from	from	ADP
taxlaw-2858	182	9	custom	custom	NOUN
taxlaw-2858	182	10	only	only	ADV
taxlaw-2858	182	11	by	by	ADP
taxlaw-2858	182	12	degree	degree	NOUN
taxlaw-2858	182	13	.	.	PUNCT
taxlaw-2858	183	1	a	a	DET
taxlaw-2858	183	2	weakness	weakness	NOUN
taxlaw-2858	183	3	of	of	ADP
taxlaw-2858	183	4	the	the	DET
taxlaw-2858	183	5	sasf	sasf	NOUN
taxlaw-2858	183	6	would	would	AUX
taxlaw-2858	183	7	be	be	AUX
taxlaw-2858	183	8	not	not	PART
taxlaw-2858	183	9	only	only	ADV
taxlaw-2858	183	10	the	the	DET
taxlaw-2858	183	11	distinguishability	distinguishability	NOUN
taxlaw-2858	183	12	of	of	ADP
taxlaw-2858	183	13	legal	legal	ADJ
taxlaw-2858	183	14	rules	rule	NOUN
taxlaw-2858	183	15	,	,	PUNCT
taxlaw-2858	183	16	but	but	CCONJ
taxlaw-2858	183	17	also	also	ADV
taxlaw-2858	183	18	that	that	SCONJ
taxlaw-2858	183	19	a	a	DET
taxlaw-2858	183	20	mere	mere	ADJ
taxlaw-2858	183	21	showing	showing	NOUN
taxlaw-2858	183	22	of	of	ADP
taxlaw-2858	183	23	coincidence	coincidence	NOUN
taxlaw-2858	183	24	between	between	ADP
taxlaw-2858	183	25	state	state	NOUN
taxlaw-2858	183	26	law	law	NOUN
taxlaw-2858	183	27	and	and	CCONJ
taxlaw-2858	183	28	customary	customary	ADJ
taxlaw-2858	183	29	context	context	NOUN
taxlaw-2858	183	30	is	be	AUX
taxlaw-2858	183	31	insufficient	insufficient	ADJ
taxlaw-2858	183	32	to	to	PART
taxlaw-2858	183	33	explain	explain	VERB
taxlaw-2858	183	34	the	the	DET
taxlaw-2858	183	35	validity	validity	NOUN
taxlaw-2858	183	36	of	of	ADP
taxlaw-2858	183	37	law	law	NOUN
taxlaw-2858	183	38	.	.	PUNCT
taxlaw-2858	184	1	on	on	ADP
taxlaw-2858	184	2	the	the	DET
taxlaw-2858	184	3	other	other	ADJ
taxlaw-2858	184	4	hand	hand	NOUN
taxlaw-2858	184	5	,	,	PUNCT
taxlaw-2858	184	6	a	a	DET
taxlaw-2858	184	7	theory	theory	NOUN
taxlaw-2858	184	8	of	of	ADP
taxlaw-2858	184	9	the	the	DET
taxlaw-2858	184	10	commitments	commitment	NOUN
taxlaw-2858	184	11	one	one	PRON
taxlaw-2858	184	12	makes	make	VERB
taxlaw-2858	184	13	by	by	ADP
taxlaw-2858	184	14	engaging	engage	VERB
taxlaw-2858	184	15	in	in	ADP
taxlaw-2858	184	16	nomothetic	nomothetic	ADJ
taxlaw-2858	184	17	discourse	discourse	NOUN
taxlaw-2858	184	18	would	would	AUX
taxlaw-2858	184	19	go	go	VERB
taxlaw-2858	184	20	beyond	beyond	ADP
taxlaw-2858	184	21	coincidence.51	coincidence.51	NOUN
taxlaw-2858	184	22	perhaps	perhaps	ADV
taxlaw-2858	184	23	the	the	DET
taxlaw-2858	184	24	sasf	sasf	NOUN
taxlaw-2858	184	25	means	mean	VERB
taxlaw-2858	184	26	that	that	SCONJ
taxlaw-2858	184	27	everything	everything	PRON
taxlaw-2858	184	28	about	about	ADP
taxlaw-2858	184	29	social	social	ADJ
taxlaw-2858	184	30	coherence	coherence	NOUN
taxlaw-2858	184	31	is	be	AUX
taxlaw-2858	184	32	implied	imply	VERB
taxlaw-2858	184	33	in	in	ADP
taxlaw-2858	184	34	law	law	NOUN
taxlaw-2858	184	35	,	,	PUNCT
taxlaw-2858	184	36	or	or	CCONJ
taxlaw-2858	184	37	that	that	SCONJ
taxlaw-2858	184	38	rules	rule	NOUN
taxlaw-2858	184	39	are	be	AUX
taxlaw-2858	184	40	a	a	DET
taxlaw-2858	184	41	creature	creature	NOUN
taxlaw-2858	184	42	of	of	ADP
taxlaw-2858	184	43	culture	culture	NOUN
taxlaw-2858	184	44	.	.	PUNCT
taxlaw-2858	185	1	still	still	ADV
taxlaw-2858	185	2	,	,	PUNCT
taxlaw-2858	185	3	the	the	DET
taxlaw-2858	185	4	observation	observation	NOUN
taxlaw-2858	185	5	that	that	SCONJ
taxlaw-2858	185	6	legal	legal	ADJ
taxlaw-2858	185	7	rules	rule	NOUN
taxlaw-2858	185	8	are	be	AUX
taxlaw-2858	185	9	imposed	impose	VERB
taxlaw-2858	185	10	on	on	ADP
taxlaw-2858	185	11	a	a	DET
taxlaw-2858	185	12	community	community	NOUN
taxlaw-2858	185	13	does	do	AUX
taxlaw-2858	185	14	not	not	PART
taxlaw-2858	185	15	explain	explain	VERB
taxlaw-2858	185	16	how	how	SCONJ
taxlaw-2858	185	17	they	they	PRON
taxlaw-2858	185	18	got	get	VERB
taxlaw-2858	185	19	there	there	ADV
taxlaw-2858	185	20	,	,	PUNCT
taxlaw-2858	185	21	or	or	CCONJ
taxlaw-2858	185	22	why	why	SCONJ
taxlaw-2858	185	23	people	people	NOUN
taxlaw-2858	185	24	took	take	VERB
taxlaw-2858	185	25	them	they	PRON
taxlaw-2858	185	26	there	there	ADV
taxlaw-2858	185	27	.	.	PUNCT
taxlaw-2858	186	1	these	these	DET
taxlaw-2858	186	2	rules	rule	NOUN
taxlaw-2858	186	3	are	be	AUX
taxlaw-2858	186	4	not	not	PART
taxlaw-2858	186	5	just	just	ADV
taxlaw-2858	186	6	facts	fact	NOUN
taxlaw-2858	186	7	devoid	devoid	ADJ
taxlaw-2858	186	8	of	of	ADP
taxlaw-2858	186	9	moral	moral	ADJ
taxlaw-2858	186	10	significance	significance	NOUN
taxlaw-2858	186	11	to	to	ADP
taxlaw-2858	186	12	those	those	PRON
taxlaw-2858	186	13	who	who	PRON
taxlaw-2858	186	14	make	make	VERB
taxlaw-2858	186	15	,	,	PUNCT
taxlaw-2858	186	16	apply	apply	VERB
taxlaw-2858	186	17	,	,	PUNCT
taxlaw-2858	186	18	and	and	CCONJ
taxlaw-2858	186	19	follow	follow	VERB
taxlaw-2858	186	20	them	they	PRON
taxlaw-2858	186	21	,	,	PUNCT
taxlaw-2858	186	22	and	and	CCONJ
taxlaw-2858	186	23	give	give	VERB
taxlaw-2858	186	24	praise	praise	NOUN
taxlaw-2858	186	25	or	or	CCONJ
taxlaw-2858	186	26	blame	blame	VERB
taxlaw-2858	186	27	according	accord	VERB
taxlaw-2858	186	28	to	to	ADP
taxlaw-2858	186	29	them	they	PRON
taxlaw-2858	186	30	.	.	PUNCT
taxlaw-2858	187	1	to	to	PART
taxlaw-2858	187	2	disregard	disregard	VERB
taxlaw-2858	187	3	this	this	DET
taxlaw-2858	187	4	rule	rule	NOUN
taxlaw-2858	187	5	-	-	PUNCT
taxlaw-2858	187	6	guided	guide	VERB
taxlaw-2858	187	7	aspect	aspect	NOUN
taxlaw-2858	187	8	of	of	ADP
taxlaw-2858	187	9	existence	existence	NOUN
taxlaw-2858	187	10	would	would	AUX
taxlaw-2858	187	11	be	be	AUX
taxlaw-2858	187	12	to	to	PART
taxlaw-2858	187	13	set	set	VERB
taxlaw-2858	187	14	aside	aside	ADP
taxlaw-2858	187	15	the	the	DET
taxlaw-2858	187	16	subjective	subjective	ADJ
taxlaw-2858	187	17	meaning	meaning	NOUN
taxlaw-2858	187	18	of	of	ADP
taxlaw-2858	187	19	behavior	behavior	NOUN
taxlaw-2858	187	20	.	.	PUNCT
taxlaw-2858	188	1	one	one	PRON
taxlaw-2858	188	2	must	must	AUX
taxlaw-2858	188	3	therefore	therefore	ADV
taxlaw-2858	188	4	determine	determine	VERB
taxlaw-2858	188	5	the	the	DET
taxlaw-2858	188	6	relationship	relationship	NOUN
taxlaw-2858	188	7	between	between	ADP
taxlaw-2858	188	8	the	the	DET
taxlaw-2858	188	9	scientific	scientific	ADJ
taxlaw-2858	188	10	search	search	NOUN
taxlaw-2858	188	11	for	for	ADP
taxlaw-2858	188	12	factual	factual	ADJ
taxlaw-2858	188	13	regularities	regularity	NOUN
taxlaw-2858	188	14	in	in	ADP
taxlaw-2858	188	15	society	society	NOUN
taxlaw-2858	188	16	and	and	CCONJ
taxlaw-2858	188	17	the	the	DET
taxlaw-2858	188	18	use	use	NOUN
taxlaw-2858	188	19	of	of	ADP
taxlaw-2858	188	20	rules	rule	NOUN
taxlaw-2858	188	21	in	in	ADP
taxlaw-2858	188	22	everyday	everyday	ADJ
taxlaw-2858	188	23	life.52	life.52	NOUN
taxlaw-2858	188	24	an	an	DET
taxlaw-2858	188	25	analytic	analytic	ADJ
taxlaw-2858	188	26	device	device	NOUN
taxlaw-2858	188	27	,	,	PUNCT
taxlaw-2858	188	28	like	like	ADP
taxlaw-2858	188	29	the	the	DET
taxlaw-2858	188	30	sasf	sasf	NOUN
taxlaw-2858	188	31	,	,	PUNCT
taxlaw-2858	188	32	which	which	PRON
taxlaw-2858	188	33	emphasizes	emphasize	VERB
taxlaw-2858	188	34	the	the	DET
taxlaw-2858	188	35	coincidence	coincidence	NOUN
taxlaw-2858	188	36	of	of	ADP
taxlaw-2858	188	37	factual	factual	ADJ
taxlaw-2858	188	38	regularities	regularity	NOUN
taxlaw-2858	188	39	in	in	ADP
taxlaw-2858	188	40	society	society	NOUN
taxlaw-2858	188	41	and	and	CCONJ
taxlaw-2858	188	42	the	the	DET
taxlaw-2858	188	43	use	use	NOUN
taxlaw-2858	188	44	of	of	ADP
taxlaw-2858	188	45	rules	rule	NOUN
taxlaw-2858	188	46	in	in	ADP
taxlaw-2858	188	47	everyday	everyday	ADJ
taxlaw-2858	188	48	life	life	NOUN
taxlaw-2858	188	49	,	,	PUNCT
taxlaw-2858	188	50	would	would	AUX
taxlaw-2858	188	51	beg	beg	VERB
taxlaw-2858	188	52	the	the	DET
taxlaw-2858	188	53	question	question	NOUN
taxlaw-2858	188	54	.	.	PUNCT
taxlaw-2858	189	1	the	the	DET
taxlaw-2858	189	2	characteristic	characteristic	NOUN
taxlaw-2858	189	3	of	of	ADP
taxlaw-2858	189	4	legal	legal	ADJ
taxlaw-2858	189	5	anthropology	anthropology	NOUN
taxlaw-2858	189	6	,	,	PUNCT
taxlaw-2858	189	7	then	then	ADV
taxlaw-2858	189	8	,	,	PUNCT
taxlaw-2858	189	9	would	would	AUX
taxlaw-2858	189	10	be	be	AUX
taxlaw-2858	189	11	an	an	DET
taxlaw-2858	189	12	emphasis	emphasis	NOUN
taxlaw-2858	189	13	on	on	ADP
taxlaw-2858	189	14	the	the	DET
taxlaw-2858	189	15	empirical	empirical	ADJ
taxlaw-2858	189	16	or	or	CCONJ
taxlaw-2858	189	17	extrinsic	extrinsic	ADJ
taxlaw-2858	189	18	function	function	NOUN
taxlaw-2858	189	19	of	of	ADP
taxlaw-2858	189	20	rules	rule	NOUN
taxlaw-2858	189	21	rather	rather	ADV
taxlaw-2858	189	22	than	than	ADP
taxlaw-2858	189	23	the	the	DET
taxlaw-2858	189	24	subjective	subjective	ADJ
taxlaw-2858	189	25	meaning	meaning	NOUN
taxlaw-2858	189	26	of	of	ADP
taxlaw-2858	189	27	behavior	behavior	NOUN
taxlaw-2858	189	28	.	.	PUNCT
taxlaw-2858	190	1	the	the	DET
taxlaw-2858	190	2	strengths	strength	NOUN
taxlaw-2858	190	3	of	of	ADP
taxlaw-2858	190	4	legal	legal	ADJ
taxlaw-2858	190	5	45	45	NUM
taxlaw-2858	190	6	see	see	NOUN
taxlaw-2858	190	7	,	,	PUNCT
taxlaw-2858	190	8	e.g.	e.g.	ADV
taxlaw-2858	190	9	,	,	PUNCT
taxlaw-2858	190	10	james	james	PROPN
taxlaw-2858	190	11	alm	alm	PROPN
taxlaw-2858	190	12	&	&	CCONJ
taxlaw-2858	190	13	benno	benno	PROPN
taxlaw-2858	190	14	torgler	torgler	PROPN
taxlaw-2858	190	15	,	,	PUNCT
taxlaw-2858	190	16	culture	culture	NOUN
taxlaw-2858	190	17	differences	difference	NOUN
taxlaw-2858	190	18	&	&	CCONJ
taxlaw-2858	190	19	tax	tax	NOUN
taxlaw-2858	190	20	morale	morale	NOUN
taxlaw-2858	190	21	in	in	ADP
taxlaw-2858	190	22	the	the	DET
taxlaw-2858	190	23	u.s	u.s	PROPN
taxlaw-2858	190	24	.	.	PROPN
taxlaw-2858	190	25	&	&	CCONJ
taxlaw-2858	190	26	europe	europe	PROPN
taxlaw-2858	190	27	,	,	PUNCT
taxlaw-2858	190	28	27	27	NUM
taxlaw-2858	190	29	j.	j.	PROPN
taxlaw-2858	190	30	econ	econ	PROPN
taxlaw-2858	190	31	.	.	PUNCT
taxlaw-2858	190	32	psych	psych	PROPN
taxlaw-2858	190	33	.	.	PUNCT
taxlaw-2858	191	1	224	224	NUM
taxlaw-2858	191	2	(	(	PUNCT
taxlaw-2858	191	3	2006	2006	NUM
taxlaw-2858	191	4	)	)	PUNCT
taxlaw-2858	191	5	;	;	PUNCT
taxlaw-2858	191	6	benno	benno	ADJ
taxlaw-2858	191	7	torgler	torgler	PROPN
taxlaw-2858	191	8	,	,	PUNCT
taxlaw-2858	191	9	the	the	DET
taxlaw-2858	191	10	importance	importance	NOUN
taxlaw-2858	191	11	of	of	ADP
taxlaw-2858	191	12	faith	faith	NOUN
taxlaw-2858	191	13	:	:	PUNCT
taxlaw-2858	191	14	tax	tax	NOUN
taxlaw-2858	191	15	morale	morale	NOUN
taxlaw-2858	191	16	&	&	CCONJ
taxlaw-2858	191	17	religiosity	religiosity	NOUN
taxlaw-2858	191	18	,	,	PUNCT
taxlaw-2858	191	19	61	61	NUM
taxlaw-2858	191	20	j.	j.	PROPN
taxlaw-2858	191	21	econ	econ	PROPN
taxlaw-2858	191	22	.	.	PUNCT
taxlaw-2858	191	23	behav	behav	PROPN
taxlaw-2858	191	24	.	.	PUNCT
taxlaw-2858	191	25	&	&	CCONJ
taxlaw-2858	191	26	org	org	PROPN
taxlaw-2858	191	27	.	.	PROPN
taxlaw-2858	191	28	81	81	NUM
taxlaw-2858	191	29	(	(	PUNCT
taxlaw-2858	191	30	2006	2006	NUM
taxlaw-2858	191	31	)	)	PUNCT
taxlaw-2858	191	32	.	.	PUNCT
taxlaw-2858	192	1	46	46	NUM
taxlaw-2858	192	2	see	see	VERB
taxlaw-2858	192	3	tom	tom	PROPN
taxlaw-2858	192	4	tyler	tyler	PROPN
taxlaw-2858	192	5	,	,	PUNCT
taxlaw-2858	192	6	why	why	SCONJ
taxlaw-2858	192	7	people	people	NOUN
taxlaw-2858	192	8	obey	obey	VERB
taxlaw-2858	192	9	the	the	DET
taxlaw-2858	192	10	law	law	NOUN
taxlaw-2858	192	11	(	(	PUNCT
taxlaw-2858	192	12	1990	1990	NUM
taxlaw-2858	192	13	)	)	PUNCT
taxlaw-2858	192	14	.	.	PUNCT
taxlaw-2858	193	1	47	47	NUM
taxlaw-2858	193	2	see	see	VERB
taxlaw-2858	193	3	isaac	isaac	PROPN
taxlaw-2858	193	4	william	william	PROPN
taxlaw-2858	193	5	martin	martin	PROPN
taxlaw-2858	193	6	,	,	PUNCT
taxlaw-2858	193	7	rich	rich	ADJ
taxlaw-2858	193	8	people	people	NOUN
taxlaw-2858	193	9	’s	’s	PART
taxlaw-2858	193	10	movements	movement	NOUN
taxlaw-2858	193	11	:	:	PUNCT
taxlaw-2858	193	12	grassroots	grassroots	ADJ
taxlaw-2858	193	13	campaigns	campaign	NOUN
taxlaw-2858	193	14	to	to	PART
taxlaw-2858	193	15	untax	untax	VERB
taxlaw-2858	193	16	the	the	DET
taxlaw-2858	193	17	one	one	NUM
taxlaw-2858	193	18	percent	percent	NOUN
taxlaw-2858	193	19	(	(	PUNCT
taxlaw-2858	193	20	2013	2013	NUM
taxlaw-2858	193	21	)	)	PUNCT
taxlaw-2858	193	22	.	.	PUNCT
taxlaw-2858	194	1	48	48	NUM
taxlaw-2858	194	2	see	see	VERB
taxlaw-2858	194	3	,	,	PUNCT
taxlaw-2858	194	4	e.g.	e.g.	ADV
taxlaw-2858	194	5	,	,	PUNCT
taxlaw-2858	194	6	annelise	annelise	NOUN
taxlaw-2858	194	7	riles	rile	VERB
taxlaw-2858	194	8	,	,	PUNCT
taxlaw-2858	194	9	collateral	collateral	ADJ
taxlaw-2858	194	10	knowledge	knowledge	NOUN
taxlaw-2858	194	11	:	:	PUNCT
taxlaw-2858	194	12	legal	legal	ADJ
taxlaw-2858	194	13	reasoning	reasoning	NOUN
taxlaw-2858	194	14	in	in	ADP
taxlaw-2858	194	15	the	the	DET
taxlaw-2858	194	16	global	global	ADJ
taxlaw-2858	194	17	financial	financial	ADJ
taxlaw-2858	194	18	markets	market	NOUN
taxlaw-2858	194	19	(	(	PUNCT
taxlaw-2858	194	20	2011	2011	NUM
taxlaw-2858	194	21	)	)	PUNCT
taxlaw-2858	194	22	;	;	PUNCT
taxlaw-2858	194	23	karen	karen	PROPN
taxlaw-2858	194	24	ho	ho	PROPN
taxlaw-2858	194	25	,	,	PUNCT
taxlaw-2858	194	26	liquidated	liquidate	VERB
taxlaw-2858	194	27	:	:	PUNCT
taxlaw-2858	194	28	an	an	DET
taxlaw-2858	194	29	ethnography	ethnography	NOUN
taxlaw-2858	194	30	of	of	ADP
taxlaw-2858	194	31	wall	wall	PROPN
taxlaw-2858	194	32	street	street	PROPN
taxlaw-2858	194	33	(	(	PUNCT
taxlaw-2858	194	34	2009	2009	NUM
taxlaw-2858	194	35	)	)	PUNCT
taxlaw-2858	194	36	.	.	PUNCT
taxlaw-2858	195	1	49	49	NUM
taxlaw-2858	195	2	see	see	VERB
taxlaw-2858	195	3	lotta	lotta	PROPN
taxlaw-2858	195	4	björklund	björklund	PROPN
taxlaw-2858	195	5	larsen	larsen	PROPN
taxlaw-2858	195	6	,	,	PUNCT
taxlaw-2858	195	7	moulding	mould	VERB
taxlaw-2858	195	8	knowledge	knowledge	NOUN
taxlaw-2858	195	9	into	into	ADP
taxlaw-2858	195	10	a	a	DET
taxlaw-2858	195	11	legal	legal	ADJ
taxlaw-2858	195	12	complex	complex	NOUN
taxlaw-2858	195	13	:	:	PUNCT
taxlaw-2858	195	14	para	para	NOUN
taxlaw-2858	195	15	-	-	PUNCT
taxlaw-2858	195	16	ethnography	ethnography	NOUN
taxlaw-2858	195	17	at	at	ADP
taxlaw-2858	195	18	the	the	DET
taxlaw-2858	195	19	swedish	swedish	PROPN
taxlaw-2858	195	20	tax	tax	NOUN
taxlaw-2858	195	21	agency	agency	NOUN
taxlaw-2858	195	22	,	,	PUNCT
taxlaw-2858	195	23	2	2	NUM
taxlaw-2858	195	24	j.	j.	PROPN
taxlaw-2858	195	25	bus	bus	PROPN
taxlaw-2858	195	26	.	.	PUNCT
taxlaw-2858	196	1	anthro	anthro	PROPN
taxlaw-2858	196	2	.	.	PUNCT
taxlaw-2858	197	1	209	209	NUM
taxlaw-2858	197	2	(	(	PUNCT
taxlaw-2858	197	3	2013	2013	NUM
taxlaw-2858	197	4	)	)	PUNCT
taxlaw-2858	197	5	.	.	PUNCT
taxlaw-2858	198	1	50	50	NUM
taxlaw-2858	198	2	see	see	VERB
taxlaw-2858	198	3	sally	sally	PROPN
taxlaw-2858	198	4	falk	falk	PROPN
taxlaw-2858	198	5	moore	moore	PROPN
taxlaw-2858	198	6	,	,	PUNCT
taxlaw-2858	198	7	law	law	NOUN
taxlaw-2858	198	8	and	and	CCONJ
taxlaw-2858	198	9	social	social	ADJ
taxlaw-2858	198	10	change	change	NOUN
taxlaw-2858	198	11	:	:	PUNCT
taxlaw-2858	198	12	the	the	DET
taxlaw-2858	198	13	semi	semi	ADJ
taxlaw-2858	198	14	-	-	ADJ
taxlaw-2858	198	15	autonomous	autonomous	ADJ
taxlaw-2858	198	16	social	social	ADJ
taxlaw-2858	198	17	field	field	NOUN
taxlaw-2858	198	18	as	as	ADP
taxlaw-2858	198	19	an	an	DET
taxlaw-2858	198	20	appropriate	appropriate	ADJ
taxlaw-2858	198	21	subject	subject	NOUN
taxlaw-2858	198	22	of	of	ADP
taxlaw-2858	198	23	study	study	NOUN
taxlaw-2858	198	24	,	,	PUNCT
taxlaw-2858	198	25	in	in	ADP
taxlaw-2858	198	26	law	law	NOUN
taxlaw-2858	198	27	as	as	ADP
taxlaw-2858	198	28	process	process	NOUN
taxlaw-2858	198	29	:	:	PUNCT
taxlaw-2858	198	30	an	an	DET
taxlaw-2858	198	31	anthropological	anthropological	ADJ
taxlaw-2858	198	32	approach	approach	NOUN
taxlaw-2858	198	33	54	54	NUM
taxlaw-2858	198	34	(	(	PUNCT
taxlaw-2858	198	35	1978	1978	NUM
taxlaw-2858	198	36	)	)	PUNCT
taxlaw-2858	198	37	.	.	PUNCT
taxlaw-2858	199	1	51	51	NUM
taxlaw-2858	199	2	cf	cf	NOUN
taxlaw-2858	199	3	.	.	PUNCT
taxlaw-2858	200	1	jurgen	jurgen	PROPN
taxlaw-2858	200	2	habermas	habermas	PROPN
taxlaw-2858	200	3	,	,	PUNCT
taxlaw-2858	200	4	between	between	ADP
taxlaw-2858	200	5	facts	fact	NOUN
taxlaw-2858	200	6	&	&	CCONJ
taxlaw-2858	200	7	norms	norm	NOUN
taxlaw-2858	200	8	68	68	NUM
taxlaw-2858	200	9	(	(	PUNCT
taxlaw-2858	200	10	1996	1996	NUM
taxlaw-2858	200	11	)	)	PUNCT
taxlaw-2858	200	12	.	.	PUNCT
taxlaw-2858	201	1	52	52	NUM
taxlaw-2858	201	2	roberto	roberto	PROPN
taxlaw-2858	201	3	m.	m.	PROPN
taxlaw-2858	201	4	unger	unger	PROPN
taxlaw-2858	201	5	,	,	PUNCT
taxlaw-2858	201	6	law	law	NOUN
taxlaw-2858	201	7	in	in	ADP
taxlaw-2858	201	8	modern	modern	ADJ
taxlaw-2858	201	9	society	society	NOUN
taxlaw-2858	201	10	44	44	NUM
taxlaw-2858	201	11	(	(	PUNCT
taxlaw-2858	201	12	1976	1976	NUM
taxlaw-2858	201	13	)	)	PUNCT
taxlaw-2858	201	14	.	.	PUNCT
taxlaw-2858	202	1	54	54	NUM
taxlaw-2858	202	2	columbia	columbia	PROPN
taxlaw-2858	202	3	journal	journal	PROPN
taxlaw-2858	202	4	of	of	ADP
taxlaw-2858	202	5	tax	tax	NOUN
taxlaw-2858	202	6	law	law	NOUN
taxlaw-2858	203	1	[	[	X
taxlaw-2858	203	2	vol.9:45	vol.9:45	NOUN
taxlaw-2858	203	3	anthropology	anthropology	NOUN
taxlaw-2858	203	4	would	would	AUX
taxlaw-2858	203	5	be	be	AUX
taxlaw-2858	203	6	the	the	DET
taxlaw-2858	203	7	description	description	NOUN
taxlaw-2858	203	8	of	of	ADP
taxlaw-2858	203	9	“	"	PUNCT
taxlaw-2858	203	10	native	native	ADJ
taxlaw-2858	203	11	”	"	PUNCT
taxlaw-2858	203	12	custom	custom	NOUN
taxlaw-2858	203	13	by	by	ADP
taxlaw-2858	203	14	reference	reference	NOUN
taxlaw-2858	203	15	to	to	ADP
taxlaw-2858	203	16	juridical	juridical	ADJ
taxlaw-2858	203	17	concepts	concept	NOUN
taxlaw-2858	203	18	,	,	PUNCT
taxlaw-2858	203	19	or	or	CCONJ
taxlaw-2858	203	20	of	of	ADP
taxlaw-2858	203	21	the	the	DET
taxlaw-2858	203	22	interaction	interaction	NOUN
taxlaw-2858	203	23	of	of	ADP
taxlaw-2858	203	24	tribal	tribal	ADJ
taxlaw-2858	203	25	custom	custom	NOUN
taxlaw-2858	203	26	with	with	ADP
taxlaw-2858	203	27	state	state	NOUN
taxlaw-2858	203	28	government	government	NOUN
taxlaw-2858	203	29	;	;	PUNCT
taxlaw-2858	203	30	or	or	CCONJ
taxlaw-2858	203	31	in	in	ADP
taxlaw-2858	203	32	the	the	DET
taxlaw-2858	203	33	vein	vein	NOUN
taxlaw-2858	203	34	of	of	ADP
taxlaw-2858	203	35	law	law	PROPN
taxlaw-2858	203	36	&	&	CCONJ
taxlaw-2858	203	37	society	society	NOUN
taxlaw-2858	203	38	studies	study	NOUN
taxlaw-2858	203	39	or	or	CCONJ
taxlaw-2858	203	40	criminology	criminology	NOUN
taxlaw-2858	203	41	,	,	PUNCT
taxlaw-2858	203	42	the	the	DET
taxlaw-2858	203	43	verification	verification	NOUN
taxlaw-2858	203	44	of	of	ADP
taxlaw-2858	203	45	the	the	DET
taxlaw-2858	203	46	empirical	empirical	ADJ
taxlaw-2858	203	47	effect	effect	NOUN
taxlaw-2858	203	48	of	of	ADP
taxlaw-2858	203	49	statutes	statute	NOUN
taxlaw-2858	203	50	—	—	PUNCT
taxlaw-2858	203	51	in	in	ADP
taxlaw-2858	203	52	short	short	ADJ
taxlaw-2858	203	53	,	,	PUNCT
taxlaw-2858	203	54	micro	micro	NOUN
taxlaw-2858	203	55	-	-	NOUN
taxlaw-2858	203	56	politics	politic	NOUN
taxlaw-2858	203	57	.	.	PUNCT
taxlaw-2858	204	1	to	to	ADP
taxlaw-2858	204	2	the	the	DET
taxlaw-2858	204	3	extent	extent	NOUN
taxlaw-2858	204	4	that	that	SCONJ
taxlaw-2858	204	5	legal	legal	ADJ
taxlaw-2858	204	6	anthropology	anthropology	NOUN
taxlaw-2858	204	7	precisely	precisely	ADV
taxlaw-2858	204	8	describes	describe	VERB
taxlaw-2858	204	9	native	native	ADJ
taxlaw-2858	204	10	sanctions	sanction	NOUN
taxlaw-2858	204	11	,	,	PUNCT
taxlaw-2858	204	12	it	it	PRON
taxlaw-2858	204	13	would	would	AUX
taxlaw-2858	204	14	not	not	PART
taxlaw-2858	204	15	apply	apply	VERB
taxlaw-2858	204	16	to	to	ADP
taxlaw-2858	204	17	the	the	DET
taxlaw-2858	204	18	state	state	NOUN
taxlaw-2858	204	19	as	as	ADP
taxlaw-2858	204	20	a	a	DET
taxlaw-2858	204	21	whole	whole	NOUN
taxlaw-2858	204	22	,	,	PUNCT
taxlaw-2858	204	23	or	or	CCONJ
taxlaw-2858	204	24	to	to	ADP
taxlaw-2858	204	25	the	the	DET
taxlaw-2858	204	26	elaboration	elaboration	NOUN
taxlaw-2858	204	27	of	of	ADP
taxlaw-2858	204	28	political	political	ADJ
taxlaw-2858	204	29	ideals	ideal	NOUN
taxlaw-2858	204	30	on	on	ADP
taxlaw-2858	204	31	a	a	DET
taxlaw-2858	204	32	large	large	ADJ
taxlaw-2858	204	33	scale	scale	NOUN
taxlaw-2858	204	34	.	.	PUNCT
taxlaw-2858	205	1	observations	observation	NOUN
taxlaw-2858	205	2	of	of	ADP
taxlaw-2858	205	3	law	law	NOUN
taxlaw-2858	205	4	and	and	CCONJ
taxlaw-2858	205	5	society	society	NOUN
taxlaw-2858	205	6	long	long	ADV
taxlaw-2858	205	7	have	have	AUX
taxlaw-2858	205	8	oscillated	oscillate	VERB
taxlaw-2858	205	9	between	between	ADP
taxlaw-2858	205	10	rules	rule	NOUN
taxlaw-2858	205	11	and	and	CCONJ
taxlaw-2858	205	12	the	the	DET
taxlaw-2858	205	13	organic	organic	ADJ
taxlaw-2858	205	14	mores	more	NOUN
taxlaw-2858	205	15	over	over	ADP
taxlaw-2858	205	16	which	which	PRON
taxlaw-2858	205	17	they	they	PRON
taxlaw-2858	205	18	may	may	AUX
taxlaw-2858	205	19	be	be	AUX
taxlaw-2858	205	20	superimposed	superimpose	VERB
taxlaw-2858	205	21	.	.	PUNCT
taxlaw-2858	206	1	in	in	ADP
taxlaw-2858	206	2	the	the	DET
taxlaw-2858	206	3	case	case	NOUN
taxlaw-2858	206	4	of	of	ADP
taxlaw-2858	206	5	compliance	compliance	NOUN
taxlaw-2858	206	6	with	with	ADP
taxlaw-2858	206	7	tax	tax	NOUN
taxlaw-2858	206	8	law	law	NOUN
taxlaw-2858	206	9	,	,	PUNCT
taxlaw-2858	206	10	it	it	PRON
taxlaw-2858	206	11	may	may	AUX
taxlaw-2858	206	12	not	not	PART
taxlaw-2858	206	13	be	be	AUX
taxlaw-2858	206	14	hard	hard	ADJ
taxlaw-2858	206	15	to	to	PART
taxlaw-2858	206	16	envision	envision	VERB
taxlaw-2858	206	17	micro	micro	ADJ
taxlaw-2858	206	18	-	-	ADJ
taxlaw-2858	206	19	economic	economic	ADJ
taxlaw-2858	206	20	examples	example	NOUN
taxlaw-2858	206	21	in	in	ADP
taxlaw-2858	206	22	which	which	PRON
taxlaw-2858	206	23	positive	positive	ADJ
taxlaw-2858	206	24	prescriptions	prescription	NOUN
taxlaw-2858	206	25	deviate	deviate	VERB
taxlaw-2858	206	26	from	from	ADP
taxlaw-2858	206	27	cultural	cultural	ADJ
taxlaw-2858	206	28	norms	norm	NOUN
taxlaw-2858	206	29	.	.	PUNCT
taxlaw-2858	207	1	for	for	ADP
taxlaw-2858	207	2	example	example	NOUN
taxlaw-2858	207	3	,	,	PUNCT
taxlaw-2858	207	4	the	the	DET
taxlaw-2858	207	5	federal	federal	ADJ
taxlaw-2858	207	6	gift	gift	NOUN
taxlaw-2858	207	7	tax	tax	NOUN
taxlaw-2858	207	8	law	law	NOUN
taxlaw-2858	207	9	favorably	favorably	ADV
taxlaw-2858	207	10	allows	allow	VERB
taxlaw-2858	207	11	use	use	NOUN
taxlaw-2858	207	12	of	of	ADP
taxlaw-2858	207	13	carry	carry	VERB
taxlaw-2858	207	14	-	-	PUNCT
taxlaw-2858	207	15	over	over	ADP
taxlaw-2858	207	16	basis	basis	NOUN
taxlaw-2858	207	17	in	in	ADP
taxlaw-2858	207	18	determining	determine	VERB
taxlaw-2858	207	19	gain	gain	NOUN
taxlaw-2858	207	20	upon	upon	SCONJ
taxlaw-2858	207	21	disposition	disposition	NOUN
taxlaw-2858	207	22	of	of	ADP
taxlaw-2858	207	23	property	property	NOUN
taxlaw-2858	207	24	originally	originally	ADV
taxlaw-2858	207	25	received	receive	VERB
taxlaw-2858	207	26	as	as	ADP
taxlaw-2858	207	27	a	a	DET
taxlaw-2858	207	28	gift.53	gift.53	NOUN
taxlaw-2858	207	29	ascertaining	ascertain	VERB
taxlaw-2858	207	30	original	original	ADJ
taxlaw-2858	207	31	cost	cost	NOUN
taxlaw-2858	207	32	-	-	PUNCT
taxlaw-2858	207	33	basis	basis	NOUN
taxlaw-2858	207	34	would	would	AUX
taxlaw-2858	207	35	require	require	VERB
taxlaw-2858	207	36	the	the	DET
taxlaw-2858	207	37	recipient	recipient	NOUN
taxlaw-2858	207	38	to	to	PART
taxlaw-2858	207	39	inquire	inquire	VERB
taxlaw-2858	207	40	of	of	ADP
taxlaw-2858	207	41	the	the	DET
taxlaw-2858	207	42	donor	donor	NOUN
taxlaw-2858	207	43	.	.	PUNCT
taxlaw-2858	208	1	such	such	DET
taxlaw-2858	208	2	an	an	DET
taxlaw-2858	208	3	inquiry	inquiry	NOUN
taxlaw-2858	208	4	,	,	PUNCT
taxlaw-2858	208	5	however	however	ADV
taxlaw-2858	208	6	,	,	PUNCT
taxlaw-2858	208	7	would	would	AUX
taxlaw-2858	208	8	transgress	transgress	VERB
taxlaw-2858	208	9	a	a	DET
taxlaw-2858	208	10	cultural	cultural	ADJ
taxlaw-2858	208	11	norm	norm	NOUN
taxlaw-2858	208	12	of	of	ADP
taxlaw-2858	208	13	not	not	PART
taxlaw-2858	208	14	“	"	PUNCT
taxlaw-2858	208	15	looking	look	VERB
taxlaw-2858	208	16	a	a	DET
taxlaw-2858	208	17	gift	gift	NOUN
taxlaw-2858	208	18	horse	horse	NOUN
taxlaw-2858	208	19	in	in	ADP
taxlaw-2858	208	20	the	the	DET
taxlaw-2858	208	21	mouth	mouth	NOUN
taxlaw-2858	208	22	”	"	PUNCT
taxlaw-2858	208	23	as	as	SCONJ
taxlaw-2858	208	24	if	if	SCONJ
taxlaw-2858	208	25	to	to	PART
taxlaw-2858	208	26	question	question	VERB
taxlaw-2858	208	27	a	a	DET
taxlaw-2858	208	28	donor	donor	NOUN
taxlaw-2858	208	29	’s	’s	PART
taxlaw-2858	208	30	generosity.54	generosity.54	NOUN
taxlaw-2858	208	31	if	if	SCONJ
taxlaw-2858	208	32	hypotheses	hypothesis	NOUN
taxlaw-2858	208	33	like	like	ADP
taxlaw-2858	208	34	these	these	PRON
taxlaw-2858	208	35	about	about	ADP
taxlaw-2858	208	36	deviation	deviation	NOUN
taxlaw-2858	208	37	from	from	ADP
taxlaw-2858	208	38	cultural	cultural	ADJ
taxlaw-2858	208	39	norms	norm	NOUN
taxlaw-2858	208	40	may	may	AUX
taxlaw-2858	208	41	be	be	AUX
taxlaw-2858	208	42	accurate	accurate	ADJ
taxlaw-2858	208	43	(	(	PUNCT
taxlaw-2858	208	44	so	so	ADV
taxlaw-2858	208	45	-	-	PUNCT
taxlaw-2858	208	46	called	call	VERB
taxlaw-2858	208	47	social	social	ADJ
taxlaw-2858	208	48	noncompliance	noncompliance	NOUN
taxlaw-2858	208	49	)	)	PUNCT
taxlaw-2858	208	50	,	,	PUNCT
taxlaw-2858	208	51	reduced	reduce	VERB
taxlaw-2858	208	52	compliance	compliance	NOUN
taxlaw-2858	208	53	with	with	ADP
taxlaw-2858	208	54	tax	tax	NOUN
taxlaw-2858	208	55	rules	rule	NOUN
taxlaw-2858	208	56	should	should	AUX
taxlaw-2858	208	57	be	be	AUX
taxlaw-2858	208	58	empirically	empirically	ADV
taxlaw-2858	208	59	verifiable	verifiable	ADJ
taxlaw-2858	208	60	.	.	PUNCT
taxlaw-2858	209	1	despite	despite	SCONJ
taxlaw-2858	209	2	the	the	DET
taxlaw-2858	209	3	limits	limit	NOUN
taxlaw-2858	209	4	of	of	ADP
taxlaw-2858	209	5	any	any	DET
taxlaw-2858	209	6	particular	particular	ADJ
taxlaw-2858	209	7	methodology	methodology	NOUN
taxlaw-2858	209	8	,	,	PUNCT
taxlaw-2858	209	9	any	any	DET
taxlaw-2858	209	10	instantiation	instantiation	NOUN
taxlaw-2858	209	11	of	of	ADP
taxlaw-2858	209	12	a	a	DET
taxlaw-2858	209	13	system	system	NOUN
taxlaw-2858	209	14	,	,	PUNCT
taxlaw-2858	209	15	rationale	rationale	NOUN
taxlaw-2858	209	16	,	,	PUNCT
taxlaw-2858	209	17	or	or	CCONJ
taxlaw-2858	209	18	law	law	NOUN
taxlaw-2858	209	19	is	be	AUX
taxlaw-2858	209	20	inevitably	inevitably	ADV
taxlaw-2858	209	21	human	human	ADJ
taxlaw-2858	209	22	.	.	PUNCT
taxlaw-2858	210	1	thus	thus	ADV
taxlaw-2858	210	2	,	,	PUNCT
taxlaw-2858	210	3	the	the	DET
taxlaw-2858	210	4	irreducible	irreducible	ADJ
taxlaw-2858	210	5	experience	experience	NOUN
taxlaw-2858	210	6	of	of	ADP
taxlaw-2858	210	7	tax	tax	NOUN
taxlaw-2858	210	8	compliance	compliance	NOUN
taxlaw-2858	210	9	can	can	AUX
taxlaw-2858	210	10	ultimately	ultimately	ADV
taxlaw-2858	210	11	be	be	AUX
taxlaw-2858	210	12	reflected	reflect	VERB
taxlaw-2858	210	13	empirically	empirically	ADV
taxlaw-2858	210	14	through	through	ADP
taxlaw-2858	210	15	sociological	sociological	ADJ
taxlaw-2858	210	16	and	and	CCONJ
taxlaw-2858	210	17	anthropological	anthropological	ADJ
taxlaw-2858	210	18	methods	method	NOUN
taxlaw-2858	210	19	employed	employ	VERB
taxlaw-2858	210	20	below	below	ADV
taxlaw-2858	210	21	.	.	PUNCT
taxlaw-2858	211	1	iv	iv	X
taxlaw-2858	211	2	.	.	PUNCT
taxlaw-2858	211	3	overview	overview	NOUN
taxlaw-2858	211	4	of	of	ADP
taxlaw-2858	211	5	federal	federal	ADJ
taxlaw-2858	211	6	income	income	NOUN
taxlaw-2858	211	7	taxation	taxation	NOUN
taxlaw-2858	211	8	the	the	DET
taxlaw-2858	211	9	second	second	ADJ
taxlaw-2858	211	10	half	half	NOUN
taxlaw-2858	211	11	of	of	ADP
taxlaw-2858	211	12	this	this	DET
taxlaw-2858	211	13	article	article	NOUN
taxlaw-2858	211	14	begins	begin	VERB
taxlaw-2858	211	15	within	within	ADP
taxlaw-2858	211	16	an	an	DET
taxlaw-2858	211	17	overview	overview	NOUN
taxlaw-2858	211	18	of	of	ADP
taxlaw-2858	211	19	federal	federal	ADJ
taxlaw-2858	211	20	income	income	NOUN
taxlaw-2858	211	21	taxation	taxation	NOUN
taxlaw-2858	211	22	of	of	ADP
taxlaw-2858	211	23	individuals	individual	NOUN
taxlaw-2858	211	24	,	,	PUNCT
taxlaw-2858	211	25	covering	cover	VERB
taxlaw-2858	211	26	the	the	DET
taxlaw-2858	211	27	diversity	diversity	NOUN
taxlaw-2858	211	28	of	of	ADP
taxlaw-2858	211	29	the	the	DET
taxlaw-2858	211	30	taxpayer	taxpayer	NOUN
taxlaw-2858	211	31	population	population	NOUN
taxlaw-2858	211	32	,	,	PUNCT
taxlaw-2858	211	33	and	and	CCONJ
taxlaw-2858	211	34	sets	set	VERB
taxlaw-2858	211	35	forth	forth	ADP
taxlaw-2858	211	36	national	national	ADJ
taxlaw-2858	211	37	data	datum	NOUN
taxlaw-2858	211	38	from	from	ADP
taxlaw-2858	211	39	a	a	DET
taxlaw-2858	211	40	survey	survey	NOUN
taxlaw-2858	211	41	of	of	ADP
taxlaw-2858	211	42	that	that	DET
taxlaw-2858	211	43	population	population	NOUN
taxlaw-2858	211	44	.	.	PUNCT
taxlaw-2858	212	1	for	for	ADP
taxlaw-2858	212	2	comparison	comparison	NOUN
taxlaw-2858	212	3	,	,	PUNCT
taxlaw-2858	212	4	the	the	DET
taxlaw-2858	212	5	article	article	NOUN
taxlaw-2858	212	6	reviews	review	VERB
taxlaw-2858	212	7	field	field	NOUN
taxlaw-2858	212	8	studies	study	NOUN
taxlaw-2858	212	9	of	of	ADP
taxlaw-2858	212	10	taxpayer	taxpayer	NOUN
taxlaw-2858	212	11	behavior	behavior	NOUN
taxlaw-2858	212	12	in	in	ADP
taxlaw-2858	212	13	certain	certain	ADJ
taxlaw-2858	212	14	countries	country	NOUN
taxlaw-2858	212	15	.	.	PUNCT
taxlaw-2858	213	1	finally	finally	ADV
taxlaw-2858	213	2	,	,	PUNCT
taxlaw-2858	213	3	the	the	DET
taxlaw-2858	213	4	article	article	NOUN
taxlaw-2858	213	5	discusses	discuss	VERB
taxlaw-2858	213	6	the	the	DET
taxlaw-2858	213	7	survey	survey	NOUN
taxlaw-2858	213	8	data	datum	NOUN
taxlaw-2858	213	9	in	in	ADP
taxlaw-2858	213	10	light	light	NOUN
taxlaw-2858	213	11	of	of	ADP
taxlaw-2858	213	12	the	the	DET
taxlaw-2858	213	13	theories	theory	NOUN
taxlaw-2858	213	14	of	of	ADP
taxlaw-2858	213	15	legal	legal	ADJ
taxlaw-2858	213	16	compliance	compliance	NOUN
taxlaw-2858	213	17	introduced	introduce	VERB
taxlaw-2858	213	18	above	above	ADV
taxlaw-2858	213	19	.	.	PUNCT
taxlaw-2858	214	1	in	in	ADP
taxlaw-2858	214	2	1913	1913	NUM
taxlaw-2858	214	3	,	,	PUNCT
taxlaw-2858	214	4	the	the	DET
taxlaw-2858	214	5	u.s	u.s	PROPN
taxlaw-2858	214	6	.	.	PROPN
taxlaw-2858	214	7	congress	congress	PROPN
taxlaw-2858	214	8	imposed	impose	VERB
taxlaw-2858	214	9	the	the	DET
taxlaw-2858	214	10	individual	individual	ADJ
taxlaw-2858	214	11	income	income	NOUN
taxlaw-2858	214	12	tax	tax	NOUN
taxlaw-2858	214	13	on	on	ADP
taxlaw-2858	214	14	high	high	ADJ
taxlaw-2858	214	15	-	-	PUNCT
taxlaw-2858	214	16	income	income	NOUN
taxlaw-2858	214	17	taxpayers	taxpayer	NOUN
taxlaw-2858	214	18	.	.	PUNCT
taxlaw-2858	215	1	at	at	ADP
taxlaw-2858	215	2	that	that	DET
taxlaw-2858	215	3	time	time	NOUN
taxlaw-2858	215	4	,	,	PUNCT
taxlaw-2858	215	5	the	the	DET
taxlaw-2858	215	6	predecessor	predecessor	NOUN
taxlaw-2858	215	7	to	to	ADP
taxlaw-2858	215	8	irs	irs	PROPN
taxlaw-2858	215	9	was	be	AUX
taxlaw-2858	215	10	a	a	DET
taxlaw-2858	215	11	hands	hand	NOUN
taxlaw-2858	215	12	-	-	PUNCT
taxlaw-2858	215	13	on	on	ADP
taxlaw-2858	215	14	collector	collector	NOUN
taxlaw-2858	215	15	of	of	ADP
taxlaw-2858	215	16	various	various	ADJ
taxlaw-2858	215	17	excise	excise	NOUN
taxlaw-2858	215	18	and	and	CCONJ
taxlaw-2858	215	19	other	other	ADJ
taxlaw-2858	215	20	taxes	taxis	NOUN
taxlaw-2858	215	21	.	.	PUNCT
taxlaw-2858	216	1	consistent	consistent	ADJ
taxlaw-2858	216	2	with	with	ADP
taxlaw-2858	216	3	the	the	DET
taxlaw-2858	216	4	incidence	incidence	NOUN
taxlaw-2858	216	5	of	of	ADP
taxlaw-2858	216	6	taxation	taxation	NOUN
taxlaw-2858	216	7	to	to	PART
taxlaw-2858	216	8	fund	fund	VERB
taxlaw-2858	216	9	wars	war	NOUN
taxlaw-2858	216	10	,	,	PUNCT
taxlaw-2858	216	11	the	the	DET
taxlaw-2858	216	12	income	income	NOUN
taxlaw-2858	216	13	tax	tax	NOUN
taxlaw-2858	216	14	raised	raise	VERB
taxlaw-2858	216	15	revenue	revenue	NOUN
taxlaw-2858	216	16	for	for	ADP
taxlaw-2858	216	17	the	the	DET
taxlaw-2858	216	18	u.s	u.s	PROPN
taxlaw-2858	216	19	.	.	PROPN
taxlaw-2858	216	20	entry	entry	NOUN
taxlaw-2858	216	21	into	into	ADP
taxlaw-2858	216	22	world	world	PROPN
taxlaw-2858	216	23	war	war	PROPN
taxlaw-2858	216	24	i.	i.	NOUN
taxlaw-2858	216	25	in	in	ADP
taxlaw-2858	216	26	1942	1942	NUM
taxlaw-2858	216	27	,	,	PUNCT
taxlaw-2858	216	28	congress	congress	PROPN
taxlaw-2858	216	29	enacted	enact	VERB
taxlaw-2858	216	30	the	the	DET
taxlaw-2858	216	31	“	"	PUNCT
taxlaw-2858	216	32	greatest	great	ADJ
taxlaw-2858	216	33	tax	tax	NOUN
taxlaw-2858	216	34	bill	bill	NOUN
taxlaw-2858	216	35	in	in	ADP
taxlaw-2858	216	36	american	american	ADJ
taxlaw-2858	216	37	history	history	NOUN
taxlaw-2858	216	38	”	"	PUNCT
taxlaw-2858	216	39	largely	largely	ADV
taxlaw-2858	216	40	to	to	PART
taxlaw-2858	216	41	fund	fund	VERB
taxlaw-2858	216	42	the	the	DET
taxlaw-2858	216	43	u.s	u.s	PROPN
taxlaw-2858	216	44	.	.	PROPN
taxlaw-2858	216	45	effort	effort	NOUN
taxlaw-2858	216	46	in	in	ADP
taxlaw-2858	216	47	world	world	PROPN
taxlaw-2858	216	48	war	war	PROPN
taxlaw-2858	216	49	ii	ii	PROPN
taxlaw-2858	216	50	,	,	PUNCT
taxlaw-2858	216	51	expanding	expand	VERB
taxlaw-2858	216	52	the	the	DET
taxlaw-2858	216	53	income	income	NOUN
taxlaw-2858	216	54	tax	tax	NOUN
taxlaw-2858	216	55	to	to	ADP
taxlaw-2858	216	56	the	the	DET
taxlaw-2858	216	57	middle	middle	ADJ
taxlaw-2858	216	58	class.55	class.55	PROPN
taxlaw-2858	216	59	consequently	consequently	ADV
taxlaw-2858	216	60	,	,	PUNCT
taxlaw-2858	216	61	the	the	DET
taxlaw-2858	216	62	treasury	treasury	NOUN
taxlaw-2858	216	63	made	make	VERB
taxlaw-2858	216	64	an	an	DET
taxlaw-2858	216	65	historic	historic	ADJ
taxlaw-2858	216	66	effort	effort	NOUN
taxlaw-2858	216	67	to	to	PART
taxlaw-2858	216	68	popularize	popularize	VERB
taxlaw-2858	216	69	the	the	DET
taxlaw-2858	216	70	income	income	NOUN
taxlaw-2858	216	71	tax	tax	NOUN
taxlaw-2858	216	72	,	,	PUNCT
taxlaw-2858	216	73	famously	famously	ADV
taxlaw-2858	216	74	staging	stage	VERB
taxlaw-2858	216	75	walt	walt	PROPN
taxlaw-2858	216	76	disney	disney	PROPN
taxlaw-2858	216	77	’s	’s	PART
taxlaw-2858	216	78	cartoon	cartoon	PROPN
taxlaw-2858	216	79	character	character	NOUN
taxlaw-2858	216	80	donald	donald	PROPN
taxlaw-2858	216	81	duck	duck	PROPN
taxlaw-2858	216	82	as	as	ADP
taxlaw-2858	216	83	a	a	DET
taxlaw-2858	216	84	mascot	mascot	NOUN
taxlaw-2858	216	85	of	of	ADP
taxlaw-2858	216	86	the	the	DET
taxlaw-2858	216	87	public	public	NOUN
taxlaw-2858	216	88	fisc.56	fisc.56	VERB
taxlaw-2858	216	89	the	the	DET
taxlaw-2858	216	90	wartime	wartime	ADJ
taxlaw-2858	216	91	transition	transition	NOUN
taxlaw-2858	216	92	from	from	ADP
taxlaw-2858	216	93	“	"	PUNCT
taxlaw-2858	216	94	class	class	NOUN
taxlaw-2858	216	95	tax	tax	NOUN
taxlaw-2858	216	96	to	to	ADP
taxlaw-2858	216	97	mass	mass	ADJ
taxlaw-2858	216	98	tax	tax	NOUN
taxlaw-2858	216	99	”	"	PUNCT
taxlaw-2858	216	100	occasioned	occasion	VERB
taxlaw-2858	216	101	a	a	DET
taxlaw-2858	216	102	“	"	PUNCT
taxlaw-2858	216	103	marriage	marriage	NOUN
taxlaw-2858	216	104	of	of	ADP
taxlaw-2858	216	105	convenience	convenience	NOUN
taxlaw-2858	216	106	that	that	PRON
taxlaw-2858	216	107	survived	survive	VERB
taxlaw-2858	216	108	.	.	PUNCT
taxlaw-2858	216	109	”	"	PUNCT
taxlaw-2858	217	1	57	57	NUM
taxlaw-2858	217	2	in	in	ADP
taxlaw-2858	217	3	the	the	DET
taxlaw-2858	217	4	second	second	ADJ
taxlaw-2858	217	5	half	half	NOUN
taxlaw-2858	217	6	of	of	ADP
taxlaw-2858	217	7	the	the	DET
taxlaw-2858	217	8	last	last	ADJ
taxlaw-2858	217	9	century	century	NOUN
taxlaw-2858	217	10	,	,	PUNCT
taxlaw-2858	217	11	irs	irs	PROPN
taxlaw-2858	217	12	deployed	deploy	VERB
taxlaw-2858	217	13	information	information	NOUN
taxlaw-2858	217	14	processing	processing	NOUN
taxlaw-2858	217	15	machines	machine	NOUN
taxlaw-2858	217	16	that	that	PRON
taxlaw-2858	217	17	in	in	ADP
taxlaw-2858	217	18	ensuing	ensue	VERB
taxlaw-2858	217	19	years	year	NOUN
taxlaw-2858	217	20	made	make	VERB
taxlaw-2858	217	21	the	the	DET
taxlaw-2858	217	22	agency	agency	NOUN
taxlaw-2858	217	23	increasingly	increasingly	ADV
taxlaw-2858	217	24	“	"	PUNCT
taxlaw-2858	217	25	faceless	faceless	ADJ
taxlaw-2858	217	26	.	.	PUNCT
taxlaw-2858	217	27	”	"	PUNCT
taxlaw-2858	218	1	in	in	ADP
taxlaw-2858	218	2	recent	recent	ADJ
taxlaw-2858	218	3	decades	decade	NOUN
taxlaw-2858	218	4	,	,	PUNCT
taxlaw-2858	218	5	a	a	DET
taxlaw-2858	218	6	diverse	diverse	ADJ
taxlaw-2858	218	7	low	low	ADJ
taxlaw-2858	218	8	-	-	PUNCT
taxlaw-2858	218	9	income	income	NOUN
taxlaw-2858	218	10	population	population	NOUN
taxlaw-2858	218	11	has	have	AUX
taxlaw-2858	218	12	become	become	VERB
taxlaw-2858	218	13	a	a	DET
taxlaw-2858	218	14	significant	significant	ADJ
taxlaw-2858	218	15	customer	customer	NOUN
taxlaw-2858	218	16	base	base	NOUN
taxlaw-2858	218	17	,	,	PUNCT
taxlaw-2858	218	18	especially	especially	ADV
taxlaw-2858	218	19	due	due	ADJ
taxlaw-2858	218	20	to	to	ADP
taxlaw-2858	218	21	refundable	refundable	ADJ
taxlaw-2858	218	22	credits	credit	NOUN
taxlaw-2858	218	23	.	.	PUNCT
taxlaw-2858	219	1	as	as	ADP
taxlaw-2858	219	2	a	a	DET
taxlaw-2858	219	3	result	result	NOUN
taxlaw-2858	219	4	,	,	PUNCT
taxlaw-2858	219	5	irs	irs	PROPN
taxlaw-2858	219	6	53	53	NUM
taxlaw-2858	219	7	see	see	NOUN
taxlaw-2858	219	8	i.r.c	i.r.c	NOUN
taxlaw-2858	219	9	.	.	PUNCT
taxlaw-2858	220	1	§	§	PROPN
taxlaw-2858	220	2	1015	1015	NUM
taxlaw-2858	220	3	.	.	PUNCT
taxlaw-2858	220	4	54	54	NUM
taxlaw-2858	220	5	on	on	ADP
taxlaw-2858	220	6	reciprocity	reciprocity	NOUN
taxlaw-2858	220	7	,	,	PUNCT
taxlaw-2858	220	8	see	see	VERB
taxlaw-2858	220	9	marcel	marcel	PROPN
taxlaw-2858	220	10	mauss	mauss	ADJ
taxlaw-2858	220	11	,	,	PUNCT
taxlaw-2858	220	12	the	the	DET
taxlaw-2858	220	13	gift	gift	NOUN
taxlaw-2858	220	14	:	:	PUNCT
taxlaw-2858	220	15	forms	form	NOUN
taxlaw-2858	220	16	&	&	CCONJ
taxlaw-2858	220	17	functions	function	NOUN
taxlaw-2858	220	18	of	of	ADP
taxlaw-2858	220	19	exchange	exchange	NOUN
taxlaw-2858	220	20	in	in	ADP
taxlaw-2858	220	21	archaic	archaic	ADJ
taxlaw-2858	220	22	societies	society	NOUN
taxlaw-2858	220	23	(	(	PUNCT
taxlaw-2858	220	24	1922	1922	NUM
taxlaw-2858	220	25	)	)	PUNCT
taxlaw-2858	220	26	.	.	PUNCT
taxlaw-2858	221	1	55	55	NUM
taxlaw-2858	221	2	randolph	randolph	PROPN
taxlaw-2858	221	3	paul	paul	PROPN
taxlaw-2858	221	4	,	,	PUNCT
taxlaw-2858	221	5	taxation	taxation	NOUN
taxlaw-2858	221	6	in	in	ADP
taxlaw-2858	221	7	the	the	DET
taxlaw-2858	221	8	united	united	PROPN
taxlaw-2858	221	9	states	states	PROPN
taxlaw-2858	221	10	294	294	NUM
taxlaw-2858	221	11	(	(	PUNCT
taxlaw-2858	221	12	1954	1954	NUM
taxlaw-2858	221	13	)	)	PUNCT
taxlaw-2858	221	14	.	.	PUNCT
taxlaw-2858	222	1	56	56	NUM
taxlaw-2858	222	2	see	see	VERB
taxlaw-2858	222	3	carolyn	carolyn	PROPN
taxlaw-2858	222	4	jones	jones	PROPN
taxlaw-2858	222	5	,	,	PUNCT
taxlaw-2858	222	6	class	class	NOUN
taxlaw-2858	222	7	tax	tax	NOUN
taxlaw-2858	222	8	to	to	ADP
taxlaw-2858	222	9	mass	mass	ADJ
taxlaw-2858	222	10	tax	tax	NOUN
taxlaw-2858	222	11	:	:	PUNCT
taxlaw-2858	222	12	the	the	DET
taxlaw-2858	222	13	role	role	NOUN
taxlaw-2858	222	14	of	of	ADP
taxlaw-2858	222	15	propaganda	propaganda	NOUN
taxlaw-2858	222	16	in	in	ADP
taxlaw-2858	222	17	the	the	DET
taxlaw-2858	222	18	expansion	expansion	NOUN
taxlaw-2858	222	19	of	of	ADP
taxlaw-2858	222	20	the	the	DET
taxlaw-2858	222	21	income	income	NOUN
taxlaw-2858	222	22	tax	tax	NOUN
taxlaw-2858	222	23	during	during	ADP
taxlaw-2858	222	24	world	world	PROPN
taxlaw-2858	222	25	war	war	PROPN
taxlaw-2858	222	26	ii	ii	PROPN
taxlaw-2858	222	27	,	,	PUNCT
taxlaw-2858	222	28	37	37	NUM
taxlaw-2858	222	29	buff	buff	PROPN
taxlaw-2858	222	30	.	.	PUNCT
taxlaw-2858	222	31	l.	l.	PROPN
taxlaw-2858	222	32	rev	rev	PROPN
taxlaw-2858	222	33	.	.	PROPN
taxlaw-2858	222	34	685	685	NUM
taxlaw-2858	222	35	(	(	PUNCT
taxlaw-2858	222	36	1989	1989	NUM
taxlaw-2858	222	37	)	)	PUNCT
taxlaw-2858	222	38	.	.	PUNCT
taxlaw-2858	223	1	57	57	NUM
taxlaw-2858	223	2	u.s	u.s	PROPN
taxlaw-2858	223	3	.	.	PROPN
taxlaw-2858	223	4	dep’t	dep’t	NOUN
taxlaw-2858	223	5	of	of	ADP
taxlaw-2858	223	6	the	the	DET
taxlaw-2858	223	7	treasury	treasury	NOUN
taxlaw-2858	223	8	,	,	PUNCT
taxlaw-2858	223	9	irs	irs	PROPN
taxlaw-2858	223	10	historical	historical	ADJ
taxlaw-2858	223	11	fact	fact	NOUN
taxlaw-2858	223	12	book	book	NOUN
taxlaw-2858	223	13	:	:	PUNCT
taxlaw-2858	223	14	a	a	DET
taxlaw-2858	223	15	chronology	chronology	NOUN
taxlaw-2858	223	16	,	,	PUNCT
taxlaw-2858	223	17	1646–1992	1646–1992	NUM
taxlaw-2858	223	18	135	135	NUM
taxlaw-2858	223	19	(	(	PUNCT
taxlaw-2858	223	20	1993	1993	NUM
taxlaw-2858	223	21	)	)	PUNCT
taxlaw-2858	223	22	.	.	PUNCT
taxlaw-2858	224	1	2017	2017	NUM
taxlaw-2858	224	2	]	]	PUNCT
taxlaw-2858	224	3	who	who	PRON
taxlaw-2858	224	4	pays	pay	VERB
taxlaw-2858	224	5	the	the	DET
taxlaw-2858	224	6	price	price	NOUN
taxlaw-2858	224	7	of	of	ADP
taxlaw-2858	224	8	civilization	civilization	NOUN
taxlaw-2858	224	9	?	?	PUNCT
taxlaw-2858	225	1	55	55	NUM
taxlaw-2858	225	2	started	start	VERB
taxlaw-2858	225	3	as	as	ADP
taxlaw-2858	225	4	a	a	DET
taxlaw-2858	225	5	revenue	revenue	NOUN
taxlaw-2858	225	6	bureau	bureau	NOUN
taxlaw-2858	225	7	but	but	CCONJ
taxlaw-2858	225	8	now	now	ADV
taxlaw-2858	225	9	administers	administer	VERB
taxlaw-2858	225	10	social	social	ADJ
taxlaw-2858	225	11	expenditures	expenditure	NOUN
taxlaw-2858	225	12	as	as	ADV
taxlaw-2858	225	13	well	well	ADV
taxlaw-2858	225	14	,	,	PUNCT
taxlaw-2858	225	15	through	through	ADP
taxlaw-2858	225	16	highly	highly	ADV
taxlaw-2858	225	17	automated	automate	VERB
taxlaw-2858	225	18	systems.58	systems.58	NOUN
taxlaw-2858	225	19	as	as	ADV
taxlaw-2858	225	20	long	long	ADV
taxlaw-2858	225	21	as	as	SCONJ
taxlaw-2858	225	22	there	there	PRON
taxlaw-2858	225	23	has	have	AUX
taxlaw-2858	225	24	been	be	AUX
taxlaw-2858	225	25	an	an	DET
taxlaw-2858	225	26	income	income	NOUN
taxlaw-2858	225	27	tax	tax	NOUN
taxlaw-2858	225	28	,	,	PUNCT
taxlaw-2858	225	29	opponents	opponent	NOUN
taxlaw-2858	225	30	have	have	AUX
taxlaw-2858	225	31	organized	organize	VERB
taxlaw-2858	225	32	against	against	ADP
taxlaw-2858	225	33	it	it	PRON
taxlaw-2858	225	34	politically	politically	ADV
taxlaw-2858	225	35	and	and	CCONJ
taxlaw-2858	225	36	ideologically	ideologically	ADV
taxlaw-2858	225	37	.	.	PUNCT
taxlaw-2858	226	1	according	accord	VERB
taxlaw-2858	226	2	to	to	ADP
taxlaw-2858	226	3	recent	recent	ADJ
taxlaw-2858	226	4	scholarship	scholarship	NOUN
taxlaw-2858	226	5	in	in	ADP
taxlaw-2858	226	6	fiscal	fiscal	ADJ
taxlaw-2858	226	7	sociology	sociology	NOUN
taxlaw-2858	226	8	,	,	PUNCT
taxlaw-2858	226	9	a	a	DET
taxlaw-2858	226	10	tax	tax	NOUN
taxlaw-2858	226	11	club	club	NOUN
taxlaw-2858	226	12	movement	movement	NOUN
taxlaw-2858	226	13	convened	convene	VERB
taxlaw-2858	226	14	hundreds	hundred	NOUN
taxlaw-2858	226	15	of	of	ADP
taxlaw-2858	226	16	protest	protest	NOUN
taxlaw-2858	226	17	meetings	meeting	NOUN
taxlaw-2858	226	18	in	in	ADP
taxlaw-2858	226	19	small	small	ADJ
taxlaw-2858	226	20	towns	town	NOUN
taxlaw-2858	226	21	throughout	throughout	ADP
taxlaw-2858	226	22	the	the	DET
taxlaw-2858	226	23	south	south	NOUN
taxlaw-2858	226	24	and	and	CCONJ
taxlaw-2858	226	25	midwest	midwest	NOUN
taxlaw-2858	226	26	to	to	PART
taxlaw-2858	226	27	demand	demand	VERB
taxlaw-2858	226	28	repeal	repeal	NOUN
taxlaw-2858	226	29	of	of	ADP
taxlaw-2858	226	30	the	the	DET
taxlaw-2858	226	31	high	high	ADJ
taxlaw-2858	226	32	rates	rate	NOUN
taxlaw-2858	226	33	that	that	PRON
taxlaw-2858	226	34	paid	pay	VERB
taxlaw-2858	226	35	for	for	ADP
taxlaw-2858	226	36	world	world	PROPN
taxlaw-2858	226	37	war	war	PROPN
taxlaw-2858	226	38	i.	i.	NOUN
taxlaw-2858	226	39	at	at	ADP
taxlaw-2858	226	40	the	the	DET
taxlaw-2858	226	41	beginning	beginning	NOUN
taxlaw-2858	226	42	,	,	PUNCT
taxlaw-2858	226	43	tax	tax	NOUN
taxlaw-2858	226	44	protest	protest	NOUN
taxlaw-2858	226	45	took	take	VERB
taxlaw-2858	226	46	place	place	NOUN
taxlaw-2858	226	47	in	in	ADP
taxlaw-2858	226	48	particular	particular	ADJ
taxlaw-2858	226	49	geographic	geographic	ADJ
taxlaw-2858	226	50	communities	community	NOUN
taxlaw-2858	226	51	.	.	PUNCT
taxlaw-2858	227	1	in	in	ADP
taxlaw-2858	227	2	response	response	NOUN
taxlaw-2858	227	3	to	to	ADP
taxlaw-2858	227	4	the	the	DET
taxlaw-2858	227	5	new	new	ADJ
taxlaw-2858	227	6	deal	deal	NOUN
taxlaw-2858	227	7	,	,	PUNCT
taxlaw-2858	227	8	grassroots	grassroots	ADJ
taxlaw-2858	227	9	campaigns	campaign	NOUN
taxlaw-2858	227	10	arose	arise	VERB
taxlaw-2858	227	11	in	in	ADP
taxlaw-2858	227	12	several	several	ADJ
taxlaw-2858	227	13	states	state	NOUN
taxlaw-2858	227	14	calling	call	VERB
taxlaw-2858	227	15	for	for	ADP
taxlaw-2858	227	16	a	a	DET
taxlaw-2858	227	17	constitutional	constitutional	ADJ
taxlaw-2858	227	18	amendment	amendment	NOUN
taxlaw-2858	227	19	to	to	PART
taxlaw-2858	227	20	limit	limit	VERB
taxlaw-2858	227	21	the	the	DET
taxlaw-2858	227	22	top	top	ADJ
taxlaw-2858	227	23	rate	rate	NOUN
taxlaw-2858	227	24	of	of	ADP
taxlaw-2858	227	25	income	income	NOUN
taxlaw-2858	227	26	tax	tax	NOUN
taxlaw-2858	227	27	.	.	PUNCT
taxlaw-2858	228	1	responding	respond	VERB
taxlaw-2858	228	2	to	to	ADP
taxlaw-2858	228	3	tax	tax	NOUN
taxlaw-2858	228	4	increases	increase	NOUN
taxlaw-2858	228	5	that	that	PRON
taxlaw-2858	228	6	paid	pay	VERB
taxlaw-2858	228	7	for	for	ADP
taxlaw-2858	228	8	world	world	PROPN
taxlaw-2858	228	9	war	war	PROPN
taxlaw-2858	228	10	ii	ii	PROPN
taxlaw-2858	228	11	and	and	CCONJ
taxlaw-2858	228	12	the	the	DET
taxlaw-2858	228	13	korean	korean	PROPN
taxlaw-2858	228	14	war	war	PROPN
taxlaw-2858	228	15	,	,	PUNCT
taxlaw-2858	228	16	thousands	thousand	NOUN
taxlaw-2858	228	17	petitioned	petition	VERB
taxlaw-2858	228	18	for	for	ADP
taxlaw-2858	228	19	a	a	DET
taxlaw-2858	228	20	constitutional	constitutional	ADJ
taxlaw-2858	228	21	tax	tax	NOUN
taxlaw-2858	228	22	ceiling	ceiling	NOUN
taxlaw-2858	228	23	.	.	PUNCT
taxlaw-2858	229	1	federal	federal	ADJ
taxlaw-2858	229	2	tax	tax	NOUN
taxlaw-2858	229	3	increases	increase	NOUN
taxlaw-2858	229	4	in	in	ADP
taxlaw-2858	229	5	1993	1993	NUM
taxlaw-2858	229	6	sparked	spark	VERB
taxlaw-2858	229	7	a	a	DET
taxlaw-2858	229	8	campaign	campaign	NOUN
taxlaw-2858	229	9	to	to	PART
taxlaw-2858	229	10	repeal	repeal	VERB
taxlaw-2858	229	11	taxes	taxis	NOUN
taxlaw-2858	229	12	on	on	ADP
taxlaw-2858	229	13	the	the	DET
taxlaw-2858	229	14	wealthy	wealthy	ADJ
taxlaw-2858	229	15	,	,	PUNCT
taxlaw-2858	229	16	i.e.	i.e.	X
taxlaw-2858	229	17	estates	estate	NOUN
taxlaw-2858	229	18	and	and	CCONJ
taxlaw-2858	229	19	capital	capital	NOUN
taxlaw-2858	229	20	gain	gain	NOUN
taxlaw-2858	229	21	,	,	PUNCT
taxlaw-2858	229	22	arising	arise	VERB
taxlaw-2858	229	23	in	in	ADP
taxlaw-2858	229	24	the	the	DET
taxlaw-2858	229	25	context	context	NOUN
taxlaw-2858	229	26	of	of	ADP
taxlaw-2858	229	27	the	the	DET
taxlaw-2858	229	28	contract	contract	NOUN
taxlaw-2858	229	29	with	with	ADP
taxlaw-2858	229	30	america	america	PROPN
taxlaw-2858	229	31	mentioned	mention	VERB
taxlaw-2858	229	32	earlier	early	ADV
taxlaw-2858	229	33	.	.	PUNCT
taxlaw-2858	230	1	as	as	SCONJ
taxlaw-2858	230	2	discussed	discuss	VERB
taxlaw-2858	230	3	above	above	ADV
taxlaw-2858	230	4	,	,	PUNCT
taxlaw-2858	230	5	the	the	DET
taxlaw-2858	230	6	evolution	evolution	NOUN
taxlaw-2858	230	7	of	of	ADP
taxlaw-2858	230	8	any	any	DET
taxlaw-2858	230	9	state	state	NOUN
taxlaw-2858	230	10	—	—	PUNCT
taxlaw-2858	230	11	embodied	embody	VERB
taxlaw-2858	230	12	by	by	ADP
taxlaw-2858	230	13	its	its	PRON
taxlaw-2858	230	14	fiscal	fiscal	ADJ
taxlaw-2858	230	15	apparatus	apparatus	NOUN
taxlaw-2858	230	16	—	—	PUNCT
taxlaw-2858	230	17	is	be	AUX
taxlaw-2858	230	18	an	an	DET
taxlaw-2858	230	19	ongoing	ongoing	ADJ
taxlaw-2858	230	20	history	history	NOUN
taxlaw-2858	230	21	,	,	PUNCT
taxlaw-2858	230	22	rather	rather	ADV
taxlaw-2858	230	23	than	than	ADP
taxlaw-2858	230	24	a	a	DET
taxlaw-2858	230	25	teleology.59	teleology.59	NOUN
taxlaw-2858	230	26	nowadays	nowadays	ADV
taxlaw-2858	230	27	,	,	PUNCT
taxlaw-2858	230	28	individual	individual	ADJ
taxlaw-2858	230	29	taxpayers	taxpayer	NOUN
taxlaw-2858	230	30	are	be	AUX
taxlaw-2858	230	31	a	a	DET
taxlaw-2858	230	32	significant	significant	ADJ
taxlaw-2858	230	33	subset	subset	NOUN
taxlaw-2858	230	34	of	of	ADP
taxlaw-2858	230	35	the	the	DET
taxlaw-2858	230	36	u.s	u.s	PROPN
taxlaw-2858	230	37	.	.	PROPN
taxlaw-2858	230	38	population	population	NOUN
taxlaw-2858	230	39	.	.	PUNCT
taxlaw-2858	231	1	individual	individual	ADJ
taxlaw-2858	231	2	taxpayers	taxpayer	NOUN
taxlaw-2858	231	3	filed	file	VERB
taxlaw-2858	231	4	141.2	141.2	NUM
taxlaw-2858	231	5	million	million	NUM
taxlaw-2858	231	6	returns	return	NOUN
taxlaw-2858	231	7	in	in	ADP
taxlaw-2858	231	8	2010	2010	NUM
taxlaw-2858	231	9	,	,	PUNCT
taxlaw-2858	231	10	when	when	SCONJ
taxlaw-2858	231	11	there	there	PRON
taxlaw-2858	231	12	were	be	VERB
taxlaw-2858	231	13	308.7	308.7	NUM
taxlaw-2858	231	14	million	million	NUM
taxlaw-2858	231	15	people	people	NOUN
taxlaw-2858	231	16	in	in	ADP
taxlaw-2858	231	17	the	the	DET
taxlaw-2858	231	18	united	united	PROPN
taxlaw-2858	231	19	states	states	PROPN
taxlaw-2858	231	20	according	accord	VERB
taxlaw-2858	231	21	to	to	ADP
taxlaw-2858	231	22	the	the	DET
taxlaw-2858	231	23	census	census	NOUN
taxlaw-2858	231	24	that	that	PRON
taxlaw-2858	231	25	year.60	year.60	PROPN
taxlaw-2858	231	26	with	with	ADP
taxlaw-2858	231	27	a	a	DET
taxlaw-2858	231	28	tax	tax	NOUN
taxlaw-2858	231	29	return	return	NOUN
taxlaw-2858	231	30	for	for	ADP
taxlaw-2858	231	31	about	about	ADV
taxlaw-2858	231	32	every	every	DET
taxlaw-2858	231	33	two	two	NUM
taxlaw-2858	231	34	people	people	NOUN
taxlaw-2858	231	35	,	,	PUNCT
taxlaw-2858	231	36	demographic	demographic	ADJ
taxlaw-2858	231	37	trends	trend	NOUN
taxlaw-2858	231	38	are	be	AUX
taxlaw-2858	231	39	likely	likely	ADJ
taxlaw-2858	231	40	to	to	PART
taxlaw-2858	231	41	influence	influence	VERB
taxlaw-2858	231	42	the	the	DET
taxlaw-2858	231	43	behavior	behavior	NOUN
taxlaw-2858	231	44	of	of	ADP
taxlaw-2858	231	45	the	the	DET
taxlaw-2858	231	46	taxpayer	taxpayer	NOUN
taxlaw-2858	231	47	population	population	NOUN
taxlaw-2858	231	48	,	,	PUNCT
taxlaw-2858	231	49	which	which	PRON
taxlaw-2858	231	50	may	may	AUX
taxlaw-2858	231	51	be	be	AUX
taxlaw-2858	231	52	characterized	characterize	VERB
taxlaw-2858	231	53	by	by	ADP
taxlaw-2858	231	54	ethnicity	ethnicity	NOUN
taxlaw-2858	231	55	,	,	PUNCT
taxlaw-2858	231	56	economics	economic	NOUN
taxlaw-2858	231	57	,	,	PUNCT
taxlaw-2858	231	58	gender	gender	NOUN
taxlaw-2858	231	59	,	,	PUNCT
taxlaw-2858	231	60	age	age	NOUN
taxlaw-2858	231	61	,	,	PUNCT
taxlaw-2858	231	62	and	and	CCONJ
taxlaw-2858	231	63	geography	geography	NOUN
taxlaw-2858	231	64	.	.	PUNCT
taxlaw-2858	232	1	thus	thus	ADV
taxlaw-2858	232	2	,	,	PUNCT
taxlaw-2858	232	3	taxpayer	taxpayer	NOUN
taxlaw-2858	232	4	behavior	behavior	NOUN
taxlaw-2858	232	5	is	be	AUX
taxlaw-2858	232	6	subject	subject	ADJ
taxlaw-2858	232	7	to	to	ADP
taxlaw-2858	232	8	the	the	DET
taxlaw-2858	232	9	inherent	inherent	ADJ
taxlaw-2858	232	10	dynamics	dynamic	NOUN
taxlaw-2858	232	11	of	of	ADP
taxlaw-2858	232	12	society	society	NOUN
taxlaw-2858	232	13	theorized	theorize	VERB
taxlaw-2858	232	14	above	above	ADV
taxlaw-2858	232	15	.	.	PUNCT
taxlaw-2858	233	1	each	each	DET
taxlaw-2858	233	2	demographic	demographic	ADJ
taxlaw-2858	233	3	group	group	NOUN
taxlaw-2858	233	4	may	may	AUX
taxlaw-2858	233	5	be	be	AUX
taxlaw-2858	233	6	more	more	ADV
taxlaw-2858	233	7	or	or	CCONJ
taxlaw-2858	233	8	less	less	ADV
taxlaw-2858	233	9	acculturated	acculturated	ADJ
taxlaw-2858	233	10	into	into	ADP
taxlaw-2858	233	11	the	the	DET
taxlaw-2858	233	12	nation	nation	NOUN
taxlaw-2858	233	13	-	-	PUNCT
taxlaw-2858	233	14	state	state	NOUN
taxlaw-2858	233	15	.	.	PUNCT
taxlaw-2858	234	1	in	in	ADP
taxlaw-2858	234	2	sum	sum	NOUN
taxlaw-2858	234	3	,	,	PUNCT
taxlaw-2858	234	4	the	the	DET
taxlaw-2858	234	5	history	history	NOUN
taxlaw-2858	234	6	of	of	ADP
taxlaw-2858	234	7	u.s	u.s	PROPN
taxlaw-2858	234	8	.	.	PROPN
taxlaw-2858	234	9	income	income	NOUN
taxlaw-2858	234	10	tax	tax	NOUN
taxlaw-2858	234	11	has	have	AUX
taxlaw-2858	234	12	been	be	AUX
taxlaw-2858	234	13	the	the	DET
taxlaw-2858	234	14	superimposition	superimposition	NOUN
taxlaw-2858	234	15	of	of	ADP
taxlaw-2858	234	16	the	the	DET
taxlaw-2858	234	17	federal	federal	ADJ
taxlaw-2858	234	18	system	system	NOUN
taxlaw-2858	234	19	on	on	ADP
taxlaw-2858	234	20	a	a	DET
taxlaw-2858	234	21	diverse	diverse	ADJ
taxlaw-2858	234	22	mass	mass	NOUN
taxlaw-2858	234	23	of	of	ADP
taxlaw-2858	234	24	taxpayers	taxpayer	NOUN
taxlaw-2858	234	25	.	.	PUNCT
taxlaw-2858	235	1	amidst	amidst	ADP
taxlaw-2858	235	2	diversity	diversity	NOUN
taxlaw-2858	235	3	,	,	PUNCT
taxlaw-2858	235	4	achieving	achieve	VERB
taxlaw-2858	235	5	uniformity	uniformity	NOUN
taxlaw-2858	235	6	—	—	PUNCT
taxlaw-2858	235	7	the	the	DET
taxlaw-2858	235	8	hallmark	hallmark	NOUN
taxlaw-2858	235	9	of	of	ADP
taxlaw-2858	235	10	the	the	DET
taxlaw-2858	235	11	bureaucratic	bureaucratic	ADJ
taxlaw-2858	235	12	state	state	NOUN
taxlaw-2858	235	13	—	—	PUNCT
taxlaw-2858	235	14	is	be	AUX
taxlaw-2858	235	15	the	the	DET
taxlaw-2858	235	16	challenge	challenge	NOUN
taxlaw-2858	235	17	of	of	ADP
taxlaw-2858	235	18	compliance	compliance	NOUN
taxlaw-2858	235	19	here	here	ADV
taxlaw-2858	235	20	.	.	PUNCT
taxlaw-2858	236	1	v.	v.	CCONJ
taxlaw-2858	236	2	u.s	u.s	PROPN
taxlaw-2858	236	3	.	.	PROPN
taxlaw-2858	236	4	survey	survey	NOUN
taxlaw-2858	236	5	research	research	NOUN
taxlaw-2858	236	6	on	on	ADP
taxlaw-2858	236	7	small	small	ADJ
taxlaw-2858	236	8	business	business	NOUN
taxlaw-2858	236	9	tax	tax	NOUN
taxlaw-2858	236	10	compliance	compliance	NOUN
taxlaw-2858	237	1	assuming	assume	VERB
taxlaw-2858	237	2	that	that	SCONJ
taxlaw-2858	237	3	the	the	DET
taxlaw-2858	237	4	probability	probability	NOUN
taxlaw-2858	237	5	of	of	ADP
taxlaw-2858	237	6	punishment	punishment	NOUN
taxlaw-2858	237	7	is	be	AUX
taxlaw-2858	237	8	insufficient	insufficient	ADJ
taxlaw-2858	237	9	to	to	PART
taxlaw-2858	237	10	deter	deter	VERB
taxlaw-2858	237	11	noncompliance	noncompliance	NOUN
taxlaw-2858	237	12	as	as	SCONJ
taxlaw-2858	237	13	discussed	discuss	VERB
taxlaw-2858	237	14	above	above	ADV
taxlaw-2858	237	15	,	,	PUNCT
taxlaw-2858	237	16	why	why	SCONJ
taxlaw-2858	237	17	do	do	AUX
taxlaw-2858	237	18	taxpayers	taxpayer	NOUN
taxlaw-2858	237	19	voluntarily	voluntarily	ADV
taxlaw-2858	237	20	comply	comply	ADV
taxlaw-2858	237	21	?	?	PUNCT
taxlaw-2858	238	1	this	this	DET
taxlaw-2858	238	2	part	part	NOUN
taxlaw-2858	238	3	sets	set	VERB
taxlaw-2858	238	4	forth	forth	ADP
taxlaw-2858	238	5	national	national	ADJ
taxlaw-2858	238	6	survey	survey	NOUN
taxlaw-2858	238	7	data	datum	NOUN
taxlaw-2858	238	8	and	and	CCONJ
taxlaw-2858	238	9	results	result	NOUN
taxlaw-2858	238	10	on	on	ADP
taxlaw-2858	238	11	u.s	u.s	PROPN
taxlaw-2858	238	12	.	.	PROPN
taxlaw-2858	238	13	taxpayer	taxpayer	NOUN
taxlaw-2858	238	14	compliance	compliance	NOUN
taxlaw-2858	238	15	attitudes	attitude	NOUN
taxlaw-2858	238	16	.	.	PUNCT
taxlaw-2858	239	1	the	the	DET
taxlaw-2858	239	2	survey	survey	NOUN
taxlaw-2858	239	3	inquired	inquire	VERB
taxlaw-2858	239	4	into	into	ADP
taxlaw-2858	239	5	themes	theme	NOUN
taxlaw-2858	239	6	from	from	ADP
taxlaw-2858	239	7	the	the	DET
taxlaw-2858	239	8	tax	tax	NOUN
taxlaw-2858	239	9	morale	morale	NOUN
taxlaw-2858	239	10	and	and	CCONJ
taxlaw-2858	239	11	related	relate	VERB
taxlaw-2858	239	12	behavioral	behavioral	ADJ
taxlaw-2858	239	13	literature	literature	NOUN
taxlaw-2858	239	14	as	as	SCONJ
taxlaw-2858	239	15	summarized	summarize	VERB
taxlaw-2858	239	16	below	below	ADV
taxlaw-2858	239	17	.	.	PUNCT
taxlaw-2858	240	1	taxpayers	taxpayer	NOUN
taxlaw-2858	240	2	in	in	ADP
taxlaw-2858	240	3	a	a	DET
taxlaw-2858	240	4	compliant	compliant	ADJ
taxlaw-2858	240	5	group	group	NOUN
taxlaw-2858	240	6	may	may	AUX
taxlaw-2858	240	7	exert	exert	VERB
taxlaw-2858	240	8	social	social	ADJ
taxlaw-2858	240	9	pressure	pressure	NOUN
taxlaw-2858	240	10	on	on	ADP
taxlaw-2858	240	11	other	other	ADJ
taxlaw-2858	240	12	members	member	NOUN
taxlaw-2858	240	13	to	to	PART
taxlaw-2858	240	14	comply	comply	VERB
taxlaw-2858	240	15	(	(	PUNCT
taxlaw-2858	240	16	e.g.	e.g.	ADV
taxlaw-2858	240	17	shaming	shame	VERB
taxlaw-2858	240	18	)	)	PUNCT
taxlaw-2858	240	19	,	,	PUNCT
taxlaw-2858	240	20	and	and	CCONJ
taxlaw-2858	240	21	those	those	PRON
taxlaw-2858	240	22	who	who	PRON
taxlaw-2858	240	23	cheat	cheat	VERB
taxlaw-2858	240	24	may	may	AUX
taxlaw-2858	240	25	feel	feel	VERB
taxlaw-2858	240	26	guilty	guilty	ADJ
taxlaw-2858	240	27	when	when	SCONJ
taxlaw-2858	240	28	they	they	PRON
taxlaw-2858	240	29	break	break	VERB
taxlaw-2858	240	30	the	the	DET
taxlaw-2858	240	31	norm	norm	NOUN
taxlaw-2858	240	32	that	that	PRON
taxlaw-2858	240	33	has	have	AUX
taxlaw-2858	240	34	become	become	VERB
taxlaw-2858	240	35	reciprocal	reciprocal	ADJ
taxlaw-2858	240	36	.	.	PUNCT
taxlaw-2858	241	1	those	those	PRON
taxlaw-2858	241	2	who	who	PRON
taxlaw-2858	241	3	trust	trust	VERB
taxlaw-2858	241	4	the	the	DET
taxlaw-2858	241	5	government	government	NOUN
taxlaw-2858	241	6	and	and	CCONJ
taxlaw-2858	241	7	feel	feel	VERB
taxlaw-2858	241	8	that	that	SCONJ
taxlaw-2858	241	9	the	the	DET
taxlaw-2858	241	10	tax	tax	NOUN
taxlaw-2858	241	11	laws	law	NOUN
taxlaw-2858	241	12	and	and	CCONJ
taxlaw-2858	241	13	procedures	procedure	NOUN
taxlaw-2858	241	14	are	be	AUX
taxlaw-2858	241	15	fair	fair	ADJ
taxlaw-2858	241	16	and	and	CCONJ
taxlaw-2858	241	17	justly	justly	ADV
taxlaw-2858	241	18	enforced	enforce	VERB
taxlaw-2858	241	19	may	may	AUX
taxlaw-2858	241	20	be	be	AUX
taxlaw-2858	241	21	more	more	ADV
taxlaw-2858	241	22	likely	likely	ADJ
taxlaw-2858	241	23	to	to	PART
taxlaw-2858	241	24	feel	feel	VERB
taxlaw-2858	241	25	a	a	DET
taxlaw-2858	241	26	moral	moral	ADJ
taxlaw-2858	241	27	obligation	obligation	NOUN
taxlaw-2858	241	28	to	to	PART
taxlaw-2858	241	29	comply	comply	VERB
taxlaw-2858	241	30	,	,	PUNCT
taxlaw-2858	241	31	even	even	ADV
taxlaw-2858	241	32	if	if	SCONJ
taxlaw-2858	241	33	the	the	DET
taxlaw-2858	241	34	outcome	outcome	NOUN
taxlaw-2858	241	35	of	of	ADP
taxlaw-2858	241	36	those	those	DET
taxlaw-2858	241	37	procedures	procedure	NOUN
taxlaw-2858	241	38	is	be	AUX
taxlaw-2858	241	39	unfavorable.61	unfavorable.61	NOUN
taxlaw-2858	241	40	to	to	PART
taxlaw-2858	241	41	address	address	VERB
taxlaw-2858	241	42	the	the	DET
taxlaw-2858	241	43	foregoing	forego	VERB
taxlaw-2858	241	44	hypothetical	hypothetical	ADJ
taxlaw-2858	241	45	issues	issue	NOUN
taxlaw-2858	241	46	,	,	PUNCT
taxlaw-2858	241	47	a	a	DET
taxlaw-2858	241	48	research	research	NOUN
taxlaw-2858	241	49	team	team	NOUN
taxlaw-2858	241	50	of	of	ADP
taxlaw-2858	241	51	which	which	PRON
taxlaw-2858	241	52	this	this	DET
taxlaw-2858	241	53	writer	writer	NOUN
taxlaw-2858	241	54	was	be	AUX
taxlaw-2858	241	55	a	a	DET
taxlaw-2858	241	56	member	member	NOUN
taxlaw-2858	241	57	conducted	conduct	VERB
taxlaw-2858	241	58	a	a	DET
taxlaw-2858	241	59	statistical	statistical	ADJ
taxlaw-2858	241	60	survey	survey	NOUN
taxlaw-2858	241	61	of	of	ADP
taxlaw-2858	241	62	tax	tax	NOUN
taxlaw-2858	241	63	compliance	compliance	NOUN
taxlaw-2858	241	64	as	as	SCONJ
taxlaw-2858	241	65	follows	follow	VERB
taxlaw-2858	241	66	.	.	PUNCT
taxlaw-2858	242	1	the	the	DET
taxlaw-2858	242	2	research	research	NOUN
taxlaw-2858	242	3	team	team	NOUN
taxlaw-2858	242	4	surveyed	survey	VERB
taxlaw-2858	242	5	sole	sole	ADJ
taxlaw-2858	242	6	proprietors	proprietor	NOUN
taxlaw-2858	242	7	(	(	PUNCT
taxlaw-2858	242	8	i.e.	i.e.	X
taxlaw-2858	242	9	those	those	DET
taxlaw-2858	242	10	filing	filing	NOUN
taxlaw-2858	242	11	form	form	NOUN
taxlaw-2858	242	12	1040	1040	NUM
taxlaw-2858	242	13	,	,	PUNCT
taxlaw-2858	242	14	u.s	u.s	PROPN
taxlaw-2858	242	15	.	.	PROPN
taxlaw-2858	242	16	individual	individual	ADJ
taxlaw-2858	242	17	income	income	NOUN
taxlaw-2858	242	18	tax	tax	NOUN
taxlaw-2858	242	19	58	58	NUM
taxlaw-2858	242	20	see	see	VERB
taxlaw-2858	242	21	eric	eric	PROPN
taxlaw-2858	242	22	san	san	PROPN
taxlaw-2858	242	23	juan	juan	PROPN
taxlaw-2858	242	24	,	,	PUNCT
taxlaw-2858	242	25	from	from	ADP
taxlaw-2858	242	26	tax	tax	NOUN
taxlaw-2858	242	27	collector	collector	NOUN
taxlaw-2858	242	28	to	to	ADP
taxlaw-2858	242	29	fiscal	fiscal	ADJ
taxlaw-2858	242	30	panopticon	panopticon	NOUN
taxlaw-2858	242	31	:	:	PUNCT
taxlaw-2858	242	32	social	social	ADJ
taxlaw-2858	242	33	history	history	NOUN
taxlaw-2858	242	34	of	of	ADP
taxlaw-2858	242	35	a	a	DET
taxlaw-2858	242	36	century	century	NOUN
taxlaw-2858	242	37	of	of	ADP
taxlaw-2858	242	38	federal	federal	ADJ
taxlaw-2858	242	39	income	income	NOUN
taxlaw-2858	242	40	taxation	taxation	NOUN
taxlaw-2858	242	41	,	,	PUNCT
taxlaw-2858	242	42	15	15	NUM
taxlaw-2858	242	43	rutgers	rutger	NOUN
taxlaw-2858	242	44	j.	j.	PROPN
taxlaw-2858	242	45	of	of	ADP
taxlaw-2858	242	46	l.	l.	PROPN
taxlaw-2858	242	47	&	&	CCONJ
taxlaw-2858	242	48	pub	pub	PROPN
taxlaw-2858	242	49	.	.	PUNCT
taxlaw-2858	243	1	pol’y	pol’y	NOUN
taxlaw-2858	243	2	(	(	PUNCT
taxlaw-2858	243	3	forthcoming	forthcoming	ADJ
taxlaw-2858	243	4	)	)	PUNCT
taxlaw-2858	243	5	.	.	PUNCT
taxlaw-2858	244	1	59	59	NUM
taxlaw-2858	244	2	on	on	ADP
taxlaw-2858	244	3	this	this	DET
taxlaw-2858	244	4	paragraph	paragraph	NOUN
taxlaw-2858	244	5	,	,	PUNCT
taxlaw-2858	244	6	see	see	VERB
taxlaw-2858	244	7	martin	martin	PROPN
taxlaw-2858	244	8	,	,	PUNCT
taxlaw-2858	244	9	supra	supra	PROPN
taxlaw-2858	244	10	note	note	NOUN
taxlaw-2858	244	11	48	48	NUM
taxlaw-2858	244	12	.	.	PUNCT
taxlaw-2858	245	1	60	60	NUM
taxlaw-2858	245	2	irs	irs	PROPN
taxlaw-2858	245	3	pub	pub	NOUN
taxlaw-2858	245	4	.	.	PUNCT
taxlaw-2858	246	1	55	55	NUM
taxlaw-2858	246	2	-	-	SYM
taxlaw-2858	246	3	b	b	NOUN
taxlaw-2858	246	4	,	,	PUNCT
taxlaw-2858	246	5	data	data	NOUN
taxlaw-2858	246	6	book	book	NOUN
taxlaw-2858	246	7	,	,	PUNCT
taxlaw-2858	246	8	at	at	ADP
taxlaw-2858	246	9	4	4	NUM
taxlaw-2858	246	10	tbl.2	tbl.2	PROPN
taxlaw-2858	246	11	(	(	PUNCT
taxlaw-2858	246	12	2010	2010	NUM
taxlaw-2858	246	13	)	)	PUNCT
taxlaw-2858	246	14	,	,	PUNCT
taxlaw-2858	246	15	available	available	ADJ
taxlaw-2858	246	16	at	at	ADP
taxlaw-2858	246	17	https://www.irs.gov/pub/irssoi/10databk.pdf	https://www.irs.gov/pub/irssoi/10databk.pdf	PROPN
taxlaw-2858	246	18	[	[	X
taxlaw-2858	246	19	https://perma.cc/6vml-ut4v	https://perma.cc/6vml-ut4v	X
taxlaw-2858	246	20	]	]	X
taxlaw-2858	246	21	;	;	PUNCT
taxlaw-2858	246	22	u.s	u.s	PROPN
taxlaw-2858	246	23	.	.	PROPN
taxlaw-2858	246	24	bureau	bureau	PROPN
taxlaw-2858	246	25	of	of	ADP
taxlaw-2858	246	26	the	the	DET
taxlaw-2858	246	27	census	census	NOUN
taxlaw-2858	246	28	,	,	PUNCT
taxlaw-2858	246	29	population	population	NOUN
taxlaw-2858	246	30	distribution	distribution	NOUN
taxlaw-2858	246	31	&	&	CCONJ
taxlaw-2858	246	32	change	change	NOUN
taxlaw-2858	246	33	:	:	PUNCT
taxlaw-2858	246	34	2000	2000	NUM
taxlaw-2858	246	35	to	to	ADP
taxlaw-2858	246	36	2010	2010	NUM
taxlaw-2858	246	37	(	(	PUNCT
taxlaw-2858	246	38	mar	mar	PROPN
taxlaw-2858	246	39	.	.	PROPN
taxlaw-2858	246	40	2011	2011	NUM
taxlaw-2858	246	41	)	)	PUNCT
taxlaw-2858	246	42	,	,	PUNCT
taxlaw-2858	246	43	available	available	ADJ
taxlaw-2858	246	44	at	at	ADP
taxlaw-2858	246	45	https://www.census.gov/prod/cen2010/briefs/c2010br01.pdf	https://www.census.gov/prod/cen2010/briefs/c2010br01.pdf	PROPN
taxlaw-2858	246	46	[	[	X
taxlaw-2858	246	47	https://perma.cc/3cz4-edmn	https://perma.cc/3cz4-edmn	X
taxlaw-2858	246	48	]	]	X
taxlaw-2858	246	49	.	.	PUNCT
taxlaw-2858	247	1	61	61	NUM
taxlaw-2858	247	2	see	see	VERB
taxlaw-2858	247	3	beers	beer	NOUN
taxlaw-2858	247	4	,	,	PUNCT
taxlaw-2858	247	5	lopresti	lopresti	PROPN
taxlaw-2858	247	6	&	&	CCONJ
taxlaw-2858	247	7	san	san	PROPN
taxlaw-2858	247	8	juan	juan	PROPN
taxlaw-2858	247	9	,	,	PUNCT
taxlaw-2858	247	10	supra	supra	PROPN
taxlaw-2858	247	11	note	note	PROPN
taxlaw-2858	247	12	4	4	NUM
taxlaw-2858	247	13	,	,	PUNCT
taxlaw-2858	247	14	at	at	ADP
taxlaw-2858	247	15	66	66	NUM
taxlaw-2858	247	16	tbl.2	tbl.2	PROPN
taxlaw-2858	247	17	.	.	PUNCT
taxlaw-2858	248	1	56	56	NUM
taxlaw-2858	248	2	columbia	columbia	PROPN
taxlaw-2858	248	3	journal	journal	PROPN
taxlaw-2858	248	4	of	of	ADP
taxlaw-2858	248	5	tax	tax	NOUN
taxlaw-2858	248	6	law	law	NOUN
taxlaw-2858	248	7	[	[	X
taxlaw-2858	248	8	vol.9:45	vol.9:45	PRON
taxlaw-2858	248	9	return	return	VERB
taxlaw-2858	248	10	,	,	PUNCT
taxlaw-2858	248	11	schedule	schedule	NOUN
taxlaw-2858	248	12	c	c	NOUN
taxlaw-2858	248	13	)	)	PUNCT
taxlaw-2858	248	14	to	to	PART
taxlaw-2858	248	15	better	well	ADV
taxlaw-2858	248	16	understand	understand	VERB
taxlaw-2858	248	17	the	the	DET
taxlaw-2858	248	18	factors	factor	NOUN
taxlaw-2858	248	19	that	that	PRON
taxlaw-2858	248	20	may	may	AUX
taxlaw-2858	248	21	affect	affect	VERB
taxlaw-2858	248	22	their	their	PRON
taxlaw-2858	248	23	income	income	NOUN
taxlaw-2858	248	24	tax	tax	NOUN
taxlaw-2858	248	25	reporting	reporting	NOUN
taxlaw-2858	248	26	compliance	compliance	NOUN
taxlaw-2858	248	27	.	.	PUNCT
taxlaw-2858	249	1	identifying	identify	VERB
taxlaw-2858	249	2	how	how	SCONJ
taxlaw-2858	249	3	to	to	PART
taxlaw-2858	249	4	improve	improve	VERB
taxlaw-2858	249	5	compliance	compliance	NOUN
taxlaw-2858	249	6	among	among	ADP
taxlaw-2858	249	7	this	this	DET
taxlaw-2858	249	8	segment	segment	NOUN
taxlaw-2858	249	9	is	be	AUX
taxlaw-2858	249	10	particularly	particularly	ADV
taxlaw-2858	249	11	important	important	ADJ
taxlaw-2858	249	12	because	because	SCONJ
taxlaw-2858	249	13	sole	sole	ADJ
taxlaw-2858	249	14	proprietor	proprietor	NOUN
taxlaw-2858	249	15	income	income	NOUN
taxlaw-2858	249	16	is	be	AUX
taxlaw-2858	249	17	generally	generally	ADV
taxlaw-2858	249	18	not	not	PART
taxlaw-2858	249	19	subject	subject	ADJ
taxlaw-2858	249	20	to	to	ADP
taxlaw-2858	249	21	information	information	NOUN
taxlaw-2858	249	22	reporting	reporting	NOUN
taxlaw-2858	249	23	,	,	PUNCT
taxlaw-2858	249	24	is	be	AUX
taxlaw-2858	249	25	difficult	difficult	ADJ
taxlaw-2858	249	26	for	for	SCONJ
taxlaw-2858	249	27	the	the	DET
taxlaw-2858	249	28	irs	irs	PROPN
taxlaw-2858	249	29	to	to	PART
taxlaw-2858	249	30	detect	detect	VERB
taxlaw-2858	249	31	,	,	PUNCT
taxlaw-2858	249	32	and	and	CCONJ
taxlaw-2858	249	33	represents	represent	VERB
taxlaw-2858	249	34	the	the	DET
taxlaw-2858	249	35	largest	large	ADJ
taxlaw-2858	249	36	portion	portion	NOUN
taxlaw-2858	249	37	of	of	ADP
taxlaw-2858	249	38	the	the	DET
taxlaw-2858	249	39	tax	tax	NOUN
taxlaw-2858	249	40	gap	gap	NOUN
taxlaw-2858	249	41	,	,	PUNCT
taxlaw-2858	249	42	i.e.	i.e.	X
taxlaw-2858	249	43	tax	tax	NOUN
taxlaw-2858	249	44	not	not	PART
taxlaw-2858	249	45	timely	timely	ADJ
taxlaw-2858	249	46	and	and	CCONJ
taxlaw-2858	249	47	voluntarily	voluntarily	ADV
taxlaw-2858	249	48	paid.62	paid.62	NOUN
taxlaw-2858	249	49	because	because	SCONJ
taxlaw-2858	249	50	actual	actual	ADJ
taxlaw-2858	249	51	reporting	reporting	NOUN
taxlaw-2858	249	52	compliance	compliance	NOUN
taxlaw-2858	249	53	is	be	AUX
taxlaw-2858	249	54	difficult	difficult	ADJ
taxlaw-2858	249	55	to	to	PART
taxlaw-2858	249	56	measure	measure	VERB
taxlaw-2858	249	57	,	,	PUNCT
taxlaw-2858	249	58	the	the	DET
taxlaw-2858	249	59	research	research	NOUN
taxlaw-2858	249	60	team	team	NOUN
taxlaw-2858	249	61	used	use	VERB
taxlaw-2858	249	62	irs	irs	PROPN
taxlaw-2858	249	63	tax	tax	NOUN
taxlaw-2858	249	64	compliance	compliance	NOUN
taxlaw-2858	249	65	estimates	estimate	NOUN
taxlaw-2858	249	66	to	to	PART
taxlaw-2858	249	67	identify	identify	VERB
taxlaw-2858	249	68	sole	sole	ADJ
taxlaw-2858	249	69	proprietors	proprietor	NOUN
taxlaw-2858	249	70	most	most	ADV
taxlaw-2858	249	71	likely	likely	ADJ
taxlaw-2858	249	72	to	to	PART
taxlaw-2858	249	73	have	have	VERB
taxlaw-2858	249	74	high	high	ADJ
taxlaw-2858	249	75	or	or	CCONJ
taxlaw-2858	249	76	low	low	ADJ
taxlaw-2858	249	77	levels	level	NOUN
taxlaw-2858	249	78	of	of	ADP
taxlaw-2858	249	79	reporting	report	VERB
taxlaw-2858	249	80	compliance	compliance	NOUN
taxlaw-2858	249	81	.	.	PUNCT
taxlaw-2858	250	1	the	the	DET
taxlaw-2858	250	2	research	research	NOUN
taxlaw-2858	250	3	team	team	NOUN
taxlaw-2858	250	4	surveyed	survey	VERB
taxlaw-2858	250	5	a	a	DET
taxlaw-2858	250	6	stratified	stratified	ADJ
taxlaw-2858	250	7	random	random	ADJ
taxlaw-2858	250	8	national	national	ADJ
taxlaw-2858	250	9	sample	sample	NOUN
taxlaw-2858	250	10	of	of	ADP
taxlaw-2858	250	11	each	each	DET
taxlaw-2858	250	12	group	group	NOUN
taxlaw-2858	250	13	(	(	PUNCT
taxlaw-2858	250	14	the	the	DET
taxlaw-2858	250	15	“	"	PUNCT
taxlaw-2858	250	16	national	national	ADJ
taxlaw-2858	250	17	survey	survey	NOUN
taxlaw-2858	250	18	”	"	PUNCT
taxlaw-2858	250	19	)	)	PUNCT
taxlaw-2858	250	20	.	.	PUNCT
taxlaw-2858	251	1	the	the	DET
taxlaw-2858	251	2	sample	sample	NOUN
taxlaw-2858	251	3	was	be	AUX
taxlaw-2858	251	4	statistically	statistically	ADV
taxlaw-2858	251	5	representative	representative	ADJ
taxlaw-2858	251	6	of	of	ADP
taxlaw-2858	251	7	the	the	DET
taxlaw-2858	251	8	u.s	u.s	PROPN
taxlaw-2858	251	9	.	.	PROPN
taxlaw-2858	251	10	population	population	NOUN
taxlaw-2858	251	11	of	of	ADP
taxlaw-2858	251	12	schedule	schedule	NOUN
taxlaw-2858	251	13	c	c	NOUN
taxlaw-2858	251	14	filers	filer	NOUN
taxlaw-2858	251	15	.	.	PUNCT
taxlaw-2858	252	1	accordingly	accordingly	ADV
taxlaw-2858	252	2	,	,	PUNCT
taxlaw-2858	252	3	questions	question	NOUN
taxlaw-2858	252	4	on	on	ADP
taxlaw-2858	252	5	attitudes	attitude	NOUN
taxlaw-2858	252	6	could	could	AUX
taxlaw-2858	252	7	reflect	reflect	VERB
taxlaw-2858	252	8	the	the	DET
taxlaw-2858	252	9	demographic	demographic	ADJ
taxlaw-2858	252	10	diversity	diversity	NOUN
taxlaw-2858	252	11	of	of	ADP
taxlaw-2858	252	12	the	the	DET
taxlaw-2858	252	13	population	population	NOUN
taxlaw-2858	252	14	.	.	PUNCT
taxlaw-2858	253	1	ultimately	ultimately	ADV
taxlaw-2858	253	2	,	,	PUNCT
taxlaw-2858	253	3	the	the	DET
taxlaw-2858	253	4	national	national	ADJ
taxlaw-2858	253	5	survey	survey	NOUN
taxlaw-2858	253	6	provides	provide	VERB
taxlaw-2858	253	7	an	an	DET
taxlaw-2858	253	8	unprecedented	unprecedented	ADJ
taxlaw-2858	253	9	link	link	NOUN
taxlaw-2858	253	10	between	between	ADP
taxlaw-2858	253	11	the	the	DET
taxlaw-2858	253	12	views	view	NOUN
taxlaw-2858	253	13	of	of	ADP
taxlaw-2858	253	14	the	the	DET
taxlaw-2858	253	15	schedule	schedule	NOUN
taxlaw-2858	253	16	c	c	NOUN
taxlaw-2858	253	17	filers	filer	NOUN
taxlaw-2858	253	18	and	and	CCONJ
taxlaw-2858	253	19	their	their	PRON
taxlaw-2858	253	20	compliance	compliance	NOUN
taxlaw-2858	253	21	level	level	NOUN
taxlaw-2858	253	22	(	(	PUNCT
taxlaw-2858	253	23	at	at	ADP
taxlaw-2858	253	24	least	least	ADJ
taxlaw-2858	253	25	according	accord	VERB
taxlaw-2858	253	26	to	to	ADP
taxlaw-2858	253	27	irs	irs	PROPN
taxlaw-2858	253	28	scores).63	scores).63	NOUN
taxlaw-2858	253	29	because	because	SCONJ
taxlaw-2858	253	30	compliance	compliance	NOUN
taxlaw-2858	253	31	could	could	AUX
taxlaw-2858	253	32	be	be	AUX
taxlaw-2858	253	33	affected	affect	VERB
taxlaw-2858	253	34	by	by	ADP
taxlaw-2858	253	35	local	local	ADJ
taxlaw-2858	253	36	conditions	condition	NOUN
taxlaw-2858	253	37	and	and	CCONJ
taxlaw-2858	253	38	attitudes	attitude	NOUN
taxlaw-2858	253	39	,	,	PUNCT
taxlaw-2858	253	40	the	the	DET
taxlaw-2858	253	41	research	research	NOUN
taxlaw-2858	253	42	team	team	NOUN
taxlaw-2858	253	43	identified	identify	VERB
taxlaw-2858	253	44	geographic	geographic	ADJ
taxlaw-2858	253	45	communities	community	NOUN
taxlaw-2858	253	46	where	where	SCONJ
taxlaw-2858	253	47	a	a	DET
taxlaw-2858	253	48	disproportionate	disproportionate	ADJ
taxlaw-2858	253	49	number	number	NOUN
taxlaw-2858	253	50	of	of	ADP
taxlaw-2858	253	51	taxpayers	taxpayer	NOUN
taxlaw-2858	253	52	were	be	AUX
taxlaw-2858	253	53	in	in	ADP
taxlaw-2858	253	54	the	the	DET
taxlaw-2858	253	55	highor	highor	NOUN
taxlaw-2858	253	56	low	low	ADJ
taxlaw-2858	253	57	-	-	PUNCT
taxlaw-2858	253	58	compliance	compliance	NOUN
taxlaw-2858	253	59	group	group	NOUN
taxlaw-2858	253	60	.	.	PUNCT
taxlaw-2858	254	1	the	the	DET
taxlaw-2858	254	2	research	research	NOUN
taxlaw-2858	254	3	team	team	NOUN
taxlaw-2858	254	4	surveyed	survey	VERB
taxlaw-2858	254	5	taxpayers	taxpayer	NOUN
taxlaw-2858	254	6	at	at	ADP
taxlaw-2858	254	7	random	random	ADJ
taxlaw-2858	254	8	in	in	ADP
taxlaw-2858	254	9	certain	certain	ADJ
taxlaw-2858	254	10	communities	community	NOUN
taxlaw-2858	254	11	(	(	PUNCT
taxlaw-2858	254	12	the	the	DET
taxlaw-2858	254	13	“	"	PUNCT
taxlaw-2858	254	14	community	community	NOUN
taxlaw-2858	254	15	survey	survey	NOUN
taxlaw-2858	254	16	”	"	PUNCT
taxlaw-2858	254	17	)	)	PUNCT
taxlaw-2858	254	18	using	use	VERB
taxlaw-2858	254	19	the	the	DET
taxlaw-2858	254	20	same	same	ADJ
taxlaw-2858	254	21	survey	survey	NOUN
taxlaw-2858	254	22	questions	question	NOUN
taxlaw-2858	254	23	.	.	PUNCT
taxlaw-2858	255	1	the	the	DET
taxlaw-2858	255	2	questions	question	NOUN
taxlaw-2858	255	3	went	go	VERB
taxlaw-2858	255	4	to	to	ADP
taxlaw-2858	255	5	the	the	DET
taxlaw-2858	255	6	effect	effect	NOUN
taxlaw-2858	255	7	,	,	PUNCT
taxlaw-2858	255	8	if	if	SCONJ
taxlaw-2858	255	9	any	any	PRON
taxlaw-2858	255	10	,	,	PUNCT
taxlaw-2858	255	11	on	on	ADP
taxlaw-2858	255	12	reporting	report	VERB
taxlaw-2858	255	13	compliance	compliance	NOUN
taxlaw-2858	255	14	of	of	ADP
taxlaw-2858	255	15	various	various	ADJ
taxlaw-2858	255	16	factors	factor	NOUN
taxlaw-2858	255	17	,	,	PUNCT
taxlaw-2858	255	18	such	such	ADJ
taxlaw-2858	255	19	as	as	ADP
taxlaw-2858	255	20	deterrence	deterrence	NOUN
taxlaw-2858	255	21	,	,	PUNCT
taxlaw-2858	255	22	tax	tax	NOUN
taxlaw-2858	255	23	morale	morale	NOUN
taxlaw-2858	255	24	,	,	PUNCT
taxlaw-2858	255	25	compliance	compliance	NOUN
taxlaw-2858	255	26	norms	norm	NOUN
taxlaw-2858	255	27	,	,	PUNCT
taxlaw-2858	255	28	trust	trust	NOUN
taxlaw-2858	255	29	in	in	ADP
taxlaw-2858	255	30	the	the	DET
taxlaw-2858	255	31	government	government	NOUN
taxlaw-2858	255	32	and	and	CCONJ
taxlaw-2858	255	33	the	the	DET
taxlaw-2858	255	34	tax	tax	NOUN
taxlaw-2858	255	35	administration	administration	NOUN
taxlaw-2858	255	36	process	process	NOUN
taxlaw-2858	255	37	,	,	PUNCT
taxlaw-2858	255	38	complexity	complexity	NOUN
taxlaw-2858	255	39	and	and	CCONJ
taxlaw-2858	255	40	the	the	DET
taxlaw-2858	255	41	convenience	convenience	NOUN
taxlaw-2858	255	42	of	of	ADP
taxlaw-2858	255	43	complying	comply	VERB
taxlaw-2858	255	44	,	,	PUNCT
taxlaw-2858	255	45	and	and	CCONJ
taxlaw-2858	255	46	the	the	DET
taxlaw-2858	255	47	influence	influence	NOUN
taxlaw-2858	255	48	of	of	ADP
taxlaw-2858	255	49	preparers.64	preparers.64	ADJ
taxlaw-2858	255	50	a.	a.	NOUN
taxlaw-2858	255	51	pertinent	pertinent	NOUN
taxlaw-2858	255	52	results	result	NOUN
taxlaw-2858	255	53	of	of	ADP
taxlaw-2858	255	54	survey	survey	NOUN
taxlaw-2858	255	55	on	on	ADP
taxlaw-2858	255	56	taxpayer	taxpayer	NOUN
taxlaw-2858	255	57	compliance	compliance	NOUN
taxlaw-2858	255	58	pertinent	pertinent	NOUN
taxlaw-2858	255	59	results	result	NOUN
taxlaw-2858	255	60	of	of	ADP
taxlaw-2858	255	61	the	the	DET
taxlaw-2858	255	62	national	national	ADJ
taxlaw-2858	255	63	survey	survey	NOUN
taxlaw-2858	255	64	included	include	VERB
taxlaw-2858	255	65	the	the	DET
taxlaw-2858	255	66	following	following	NOUN
taxlaw-2858	255	67	.	.	PUNCT
taxlaw-2858	256	1	taxpayers	taxpayer	NOUN
taxlaw-2858	256	2	in	in	ADP
taxlaw-2858	256	3	the	the	DET
taxlaw-2858	256	4	high	high	ADJ
taxlaw-2858	256	5	-	-	PUNCT
taxlaw-2858	256	6	compliance	compliance	NOUN
taxlaw-2858	256	7	group	group	NOUN
taxlaw-2858	256	8	expressed	express	VERB
taxlaw-2858	256	9	more	more	ADJ
taxlaw-2858	256	10	trust	trust	NOUN
taxlaw-2858	256	11	in	in	ADP
taxlaw-2858	256	12	government	government	NOUN
taxlaw-2858	256	13	and	and	CCONJ
taxlaw-2858	256	14	the	the	DET
taxlaw-2858	256	15	irs	irs	PROPN
taxlaw-2858	256	16	.	.	PUNCT
taxlaw-2858	257	1	taxpayers	taxpayer	NOUN
taxlaw-2858	257	2	in	in	ADP
taxlaw-2858	257	3	the	the	DET
taxlaw-2858	257	4	low	low	ADJ
taxlaw-2858	257	5	-	-	PUNCT
taxlaw-2858	257	6	compliance	compliance	NOUN
taxlaw-2858	257	7	group	group	NOUN
taxlaw-2858	257	8	were	be	AUX
taxlaw-2858	257	9	more	more	ADV
taxlaw-2858	257	10	likely	likely	ADJ
taxlaw-2858	257	11	to	to	PART
taxlaw-2858	257	12	participate	participate	VERB
taxlaw-2858	257	13	in	in	ADP
taxlaw-2858	257	14	local	local	ADJ
taxlaw-2858	257	15	organizations	organization	NOUN
taxlaw-2858	257	16	.	.	PUNCT
taxlaw-2858	258	1	they	they	PRON
taxlaw-2858	258	2	were	be	AUX
taxlaw-2858	258	3	also	also	ADV
taxlaw-2858	258	4	significantly	significantly	ADV
taxlaw-2858	258	5	more	more	ADV
taxlaw-2858	258	6	likely	likely	ADJ
taxlaw-2858	258	7	to	to	PART
taxlaw-2858	258	8	report	report	VERB
taxlaw-2858	258	9	that	that	SCONJ
taxlaw-2858	258	10	other	other	ADJ
taxlaw-2858	258	11	participants	participant	NOUN
taxlaw-2858	258	12	view	view	VERB
taxlaw-2858	258	13	the	the	DET
taxlaw-2858	258	14	law	law	NOUN
taxlaw-2858	258	15	and	and	CCONJ
taxlaw-2858	258	16	the	the	DET
taxlaw-2858	258	17	irs	irs	PROPN
taxlaw-2858	258	18	negatively	negatively	ADV
taxlaw-2858	258	19	.	.	PUNCT
taxlaw-2858	259	1	both	both	DET
taxlaw-2858	259	2	groups	group	NOUN
taxlaw-2858	259	3	professed	profess	VERB
taxlaw-2858	259	4	a	a	DET
taxlaw-2858	259	5	“	"	PUNCT
taxlaw-2858	259	6	moral	moral	ADJ
taxlaw-2858	259	7	”	"	PUNCT
taxlaw-2858	259	8	obligation	obligation	NOUN
taxlaw-2858	259	9	to	to	PART
taxlaw-2858	259	10	report	report	VERB
taxlaw-2858	259	11	income	income	NOUN
taxlaw-2858	259	12	accurately	accurately	ADV
taxlaw-2858	259	13	.	.	PUNCT
taxlaw-2858	260	1	the	the	DET
taxlaw-2858	260	2	responses	response	NOUN
taxlaw-2858	260	3	do	do	AUX
taxlaw-2858	260	4	not	not	PART
taxlaw-2858	260	5	show	show	VERB
taxlaw-2858	260	6	“	"	PUNCT
taxlaw-2858	260	7	asocial	asocial	ADJ
taxlaw-2858	260	8	”	"	PUNCT
taxlaw-2858	260	9	behavior	behavior	NOUN
taxlaw-2858	260	10	,	,	PUNCT
taxlaw-2858	260	11	i.e.	i.e.	X
taxlaw-2858	260	12	that	that	SCONJ
taxlaw-2858	260	13	economic	economic	ADJ
taxlaw-2858	260	14	deterrence	deterrence	NOUN
taxlaw-2858	260	15	motivates	motivate	VERB
taxlaw-2858	260	16	compliance	compliance	NOUN
taxlaw-2858	260	17	decisions	decision	NOUN
taxlaw-2858	260	18	.	.	PUNCT
taxlaw-2858	261	1	those	those	PRON
taxlaw-2858	261	2	in	in	ADP
taxlaw-2858	261	3	the	the	DET
taxlaw-2858	261	4	low	low	ADJ
taxlaw-2858	261	5	-	-	PUNCT
taxlaw-2858	261	6	compliance	compliance	NOUN
taxlaw-2858	261	7	group	group	NOUN
taxlaw-2858	261	8	were	be	AUX
taxlaw-2858	261	9	less	less	ADV
taxlaw-2858	261	10	likely	likely	ADJ
taxlaw-2858	261	11	to	to	PART
taxlaw-2858	261	12	agree	agree	VERB
taxlaw-2858	261	13	that	that	SCONJ
taxlaw-2858	261	14	noncompliance	noncompliance	NOUN
taxlaw-2858	261	15	goes	go	VERB
taxlaw-2858	261	16	unpunished.65	unpunished.65	NOUN
taxlaw-2858	261	17	pertinent	pertinent	VERB
taxlaw-2858	261	18	results	result	NOUN
taxlaw-2858	261	19	of	of	ADP
taxlaw-2858	261	20	the	the	DET
taxlaw-2858	261	21	community	community	NOUN
taxlaw-2858	261	22	survey	survey	NOUN
taxlaw-2858	261	23	included	include	VERB
taxlaw-2858	261	24	the	the	DET
taxlaw-2858	261	25	following	following	NOUN
taxlaw-2858	261	26	:	:	PUNCT
taxlaw-2858	261	27	there	there	PRON
taxlaw-2858	261	28	were	be	VERB
taxlaw-2858	261	29	more	more	ADV
taxlaw-2858	261	30	low	low	ADJ
taxlaw-2858	261	31	-	-	PUNCT
taxlaw-2858	261	32	compliance	compliance	NOUN
taxlaw-2858	261	33	communities	community	NOUN
taxlaw-2858	261	34	than	than	ADP
taxlaw-2858	261	35	high	high	ADJ
taxlaw-2858	261	36	compliance	compliance	NOUN
taxlaw-2858	261	37	communities	community	NOUN
taxlaw-2858	261	38	because	because	SCONJ
taxlaw-2858	261	39	taxpayers	taxpayer	NOUN
taxlaw-2858	261	40	characterized	characterize	VERB
taxlaw-2858	261	41	by	by	ADP
taxlaw-2858	261	42	high	high	ADJ
taxlaw-2858	261	43	compliance	compliance	NOUN
taxlaw-2858	261	44	were	be	AUX
taxlaw-2858	261	45	not	not	PART
taxlaw-2858	261	46	geographically	geographically	ADV
taxlaw-2858	261	47	concentrated	concentrate	VERB
taxlaw-2858	261	48	.	.	PUNCT
taxlaw-2858	262	1	respondents	respondent	NOUN
taxlaw-2858	262	2	from	from	ADP
taxlaw-2858	262	3	the	the	DET
taxlaw-2858	262	4	low	low	ADJ
taxlaw-2858	262	5	-	-	PUNCT
taxlaw-2858	262	6	compliance	compliance	NOUN
taxlaw-2858	262	7	communities	community	NOUN
taxlaw-2858	262	8	were	be	AUX
taxlaw-2858	262	9	suspicious	suspicious	ADJ
taxlaw-2858	262	10	of	of	ADP
taxlaw-2858	262	11	the	the	DET
taxlaw-2858	262	12	tax	tax	NOUN
taxlaw-2858	262	13	system	system	NOUN
taxlaw-2858	262	14	and	and	CCONJ
taxlaw-2858	262	15	its	its	PRON
taxlaw-2858	262	16	fairness	fairness	NOUN
taxlaw-2858	262	17	,	,	PUNCT
taxlaw-2858	262	18	whereas	whereas	SCONJ
taxlaw-2858	262	19	those	those	PRON
taxlaw-2858	262	20	from	from	ADP
taxlaw-2858	262	21	the	the	DET
taxlaw-2858	262	22	high	high	ADJ
taxlaw-2858	262	23	-	-	PUNCT
taxlaw-2858	262	24	compliance	compliance	NOUN
taxlaw-2858	262	25	communities	community	NOUN
taxlaw-2858	262	26	viewed	view	VERB
taxlaw-2858	262	27	government	government	NOUN
taxlaw-2858	262	28	positively	positively	ADV
taxlaw-2858	262	29	.	.	PUNCT
taxlaw-2858	263	1	among	among	ADP
taxlaw-2858	263	2	business	business	NOUN
taxlaw-2858	263	3	classifications	classification	NOUN
taxlaw-2858	263	4	,	,	PUNCT
taxlaw-2858	263	5	the	the	DET
taxlaw-2858	263	6	biggest	big	ADJ
taxlaw-2858	263	7	cluster	cluster	NOUN
taxlaw-2858	263	8	in	in	ADP
taxlaw-2858	263	9	low	low	ADJ
taxlaw-2858	263	10	-	-	PUNCT
taxlaw-2858	263	11	compliance	compliance	NOUN
taxlaw-2858	263	12	communities	community	NOUN
taxlaw-2858	263	13	was	be	AUX
taxlaw-2858	263	14	under	under	ADP
taxlaw-2858	263	15	“	"	PUNCT
taxlaw-2858	263	16	professional	professional	ADJ
taxlaw-2858	263	17	,	,	PUNCT
taxlaw-2858	263	18	scientific	scientific	ADJ
taxlaw-2858	263	19	,	,	PUNCT
taxlaw-2858	263	20	or	or	CCONJ
taxlaw-2858	263	21	technical	technical	ADJ
taxlaw-2858	263	22	services	service	NOUN
taxlaw-2858	263	23	”	"	PUNCT
taxlaw-2858	263	24	;	;	PUNCT
taxlaw-2858	263	25	in	in	ADP
taxlaw-2858	263	26	high	high	ADJ
taxlaw-2858	263	27	-	-	PUNCT
taxlaw-2858	263	28	compliance	compliance	NOUN
taxlaw-2858	263	29	communities	community	NOUN
taxlaw-2858	263	30	,	,	PUNCT
taxlaw-2858	263	31	the	the	DET
taxlaw-2858	263	32	“	"	PUNCT
taxlaw-2858	263	33	other	other	ADJ
taxlaw-2858	263	34	”	"	PUNCT
taxlaw-2858	263	35	service	service	NOUN
taxlaw-2858	263	36	industry	industry	NOUN
taxlaw-2858	263	37	(	(	PUNCT
taxlaw-2858	263	38	e.g.	e.g.	ADV
taxlaw-2858	263	39	repair	repair	NOUN
taxlaw-2858	263	40	&	&	CCONJ
taxlaw-2858	263	41	maintenance	maintenance	NOUN
taxlaw-2858	263	42	,	,	PUNCT
taxlaw-2858	263	43	personal	personal	ADJ
taxlaw-2858	263	44	&	&	CCONJ
taxlaw-2858	263	45	laundry	laundry	ADJ
taxlaw-2858	263	46	,	,	PUNCT
taxlaw-2858	263	47	and	and	CCONJ
taxlaw-2858	263	48	private	private	ADJ
taxlaw-2858	263	49	household	household	NOUN
taxlaw-2858	263	50	services	service	NOUN
taxlaw-2858	263	51	)	)	PUNCT
taxlaw-2858	263	52	.	.	PUNCT
taxlaw-2858	264	1	the	the	DET
taxlaw-2858	264	2	low	low	ADJ
taxlaw-2858	264	3	-	-	PUNCT
taxlaw-2858	264	4	compliance	compliance	NOUN
taxlaw-2858	264	5	community	community	NOUN
taxlaw-2858	264	6	respondents	respondent	NOUN
taxlaw-2858	264	7	reported	report	VERB
taxlaw-2858	264	8	more	more	ADJ
taxlaw-2858	264	9	participation	participation	NOUN
taxlaw-2858	264	10	in	in	ADP
taxlaw-2858	264	11	civic	civic	ADJ
taxlaw-2858	264	12	institutions	institution	NOUN
taxlaw-2858	264	13	than	than	ADP
taxlaw-2858	264	14	their	their	PRON
taxlaw-2858	264	15	high	high	ADJ
taxlaw-2858	264	16	-	-	PUNCT
taxlaw-2858	264	17	compliance	compliance	NOUN
taxlaw-2858	264	18	counterparts	counterpart	NOUN
taxlaw-2858	264	19	.	.	PUNCT
taxlaw-2858	265	1	the	the	DET
taxlaw-2858	265	2	high	high	ADJ
taxlaw-2858	265	3	62	62	NUM
taxlaw-2858	265	4	this	this	DET
taxlaw-2858	265	5	paragraph	paragraph	NOUN
taxlaw-2858	265	6	summarizes	summarize	NOUN
taxlaw-2858	265	7	i	i	PRON
taxlaw-2858	265	8	d.	d.	PROPN
taxlaw-2858	265	9	at	at	ADP
taxlaw-2858	265	10	66	66	NUM
taxlaw-2858	265	11	.	.	PUNCT
taxlaw-2858	266	1	63	63	NUM
taxlaw-2858	266	2	this	this	DET
taxlaw-2858	266	3	paragraph	paragraph	NOUN
taxlaw-2858	266	4	summarizes	summarize	NOUN
taxlaw-2858	266	5	i	i	PRON
taxlaw-2858	266	6	d.	d.	PROPN
taxlaw-2858	266	7	at	at	ADP
taxlaw-2858	266	8	67	67	NUM
taxlaw-2858	266	9	.	.	PUNCT
taxlaw-2858	267	1	64	64	NUM
taxlaw-2858	267	2	this	this	DET
taxlaw-2858	267	3	paragraph	paragraph	NOUN
taxlaw-2858	267	4	summarizes	summarize	NOUN
taxlaw-2858	267	5	i	i	PRON
taxlaw-2858	267	6	d.	d.	PROPN
taxlaw-2858	267	7	at	at	ADP
taxlaw-2858	267	8	68	68	NUM
taxlaw-2858	267	9	.	.	PUNCT
taxlaw-2858	268	1	65	65	NUM
taxlaw-2858	268	2	this	this	DET
taxlaw-2858	268	3	paragraph	paragraph	NOUN
taxlaw-2858	268	4	summarizes	summarize	NOUN
taxlaw-2858	268	5	i	i	PRON
taxlaw-2858	268	6	d.	d.	PROPN
taxlaw-2858	268	7	at	at	ADP
taxlaw-2858	268	8	70–80	70–80	NUM
taxlaw-2858	268	9	.	.	PUNCT
taxlaw-2858	269	1	2017	2017	NUM
taxlaw-2858	269	2	]	]	PUNCT
taxlaw-2858	269	3	who	who	PRON
taxlaw-2858	269	4	pays	pay	VERB
taxlaw-2858	269	5	the	the	DET
taxlaw-2858	269	6	price	price	NOUN
taxlaw-2858	269	7	of	of	ADP
taxlaw-2858	269	8	civilization	civilization	NOUN
taxlaw-2858	269	9	?	?	PUNCT
taxlaw-2858	270	1	57	57	NUM
taxlaw-2858	270	2	compliance	compliance	NOUN
taxlaw-2858	270	3	community	community	NOUN
taxlaw-2858	270	4	respondents	respondent	NOUN
taxlaw-2858	270	5	were	be	AUX
taxlaw-2858	270	6	motivated	motivate	VERB
taxlaw-2858	270	7	by	by	ADP
taxlaw-2858	270	8	morals	moral	NOUN
taxlaw-2858	270	9	and	and	CCONJ
taxlaw-2858	270	10	,	,	PUNCT
taxlaw-2858	270	11	if	if	SCONJ
taxlaw-2858	270	12	only	only	ADV
taxlaw-2858	270	13	due	due	ADJ
taxlaw-2858	270	14	to	to	ADP
taxlaw-2858	270	15	compliant	compliant	ADJ
taxlaw-2858	270	16	predisposition	predisposition	NOUN
taxlaw-2858	270	17	,	,	PUNCT
taxlaw-2858	270	18	deterrence.66	deterrence.66	NOUN
taxlaw-2858	270	19	in	in	ADP
taxlaw-2858	270	20	sum	sum	NOUN
taxlaw-2858	270	21	,	,	PUNCT
taxlaw-2858	270	22	all	all	DET
taxlaw-2858	270	23	groups	group	NOUN
taxlaw-2858	270	24	and	and	CCONJ
taxlaw-2858	270	25	communities	community	NOUN
taxlaw-2858	270	26	agreed	agree	VERB
taxlaw-2858	270	27	that	that	SCONJ
taxlaw-2858	270	28	it	it	PRON
taxlaw-2858	270	29	is	be	AUX
taxlaw-2858	270	30	morally	morally	ADV
taxlaw-2858	270	31	wrong	wrong	ADJ
taxlaw-2858	270	32	to	to	PART
taxlaw-2858	270	33	cheat	cheat	VERB
taxlaw-2858	270	34	and	and	CCONJ
taxlaw-2858	270	35	that	that	SCONJ
taxlaw-2858	270	36	they	they	PRON
taxlaw-2858	270	37	would	would	AUX
taxlaw-2858	270	38	feel	feel	VERB
taxlaw-2858	270	39	embarrassed	embarrassed	ADJ
taxlaw-2858	270	40	if	if	SCONJ
taxlaw-2858	270	41	others	other	NOUN
taxlaw-2858	270	42	learned	learn	VERB
taxlaw-2858	270	43	they	they	PRON
taxlaw-2858	270	44	were	be	AUX
taxlaw-2858	270	45	not	not	PART
taxlaw-2858	270	46	reporting	report	VERB
taxlaw-2858	270	47	all	all	PRON
taxlaw-2858	270	48	of	of	ADP
taxlaw-2858	270	49	their	their	PRON
taxlaw-2858	270	50	income	income	NOUN
taxlaw-2858	270	51	.	.	PUNCT
taxlaw-2858	271	1	surprisingly	surprisingly	ADV
taxlaw-2858	271	2	,	,	PUNCT
taxlaw-2858	271	3	those	those	PRON
taxlaw-2858	271	4	in	in	ADP
taxlaw-2858	271	5	the	the	DET
taxlaw-2858	271	6	low	low	ADJ
taxlaw-2858	271	7	-	-	PUNCT
taxlaw-2858	271	8	compliance	compliance	NOUN
taxlaw-2858	271	9	group	group	NOUN
taxlaw-2858	271	10	were	be	AUX
taxlaw-2858	271	11	also	also	ADV
taxlaw-2858	271	12	more	more	ADV
taxlaw-2858	271	13	likely	likely	ADJ
taxlaw-2858	271	14	than	than	ADP
taxlaw-2858	271	15	those	those	PRON
taxlaw-2858	271	16	in	in	ADP
taxlaw-2858	271	17	the	the	DET
taxlaw-2858	271	18	high	high	ADJ
taxlaw-2858	271	19	-	-	PUNCT
taxlaw-2858	271	20	compliance	compliance	NOUN
taxlaw-2858	271	21	group	group	NOUN
taxlaw-2858	271	22	to	to	PART
taxlaw-2858	271	23	believe	believe	VERB
taxlaw-2858	271	24	that	that	SCONJ
taxlaw-2858	271	25	the	the	DET
taxlaw-2858	271	26	irs	irs	PROPN
taxlaw-2858	271	27	detects	detect	NOUN
taxlaw-2858	271	28	and	and	CCONJ
taxlaw-2858	271	29	penalizes	penalize	VERB
taxlaw-2858	271	30	noncompliance	noncompliance	NOUN
taxlaw-2858	271	31	.	.	PUNCT
taxlaw-2858	272	1	thus	thus	ADV
taxlaw-2858	272	2	,	,	PUNCT
taxlaw-2858	272	3	other	other	ADJ
taxlaw-2858	272	4	factors	factor	NOUN
taxlaw-2858	272	5	appeared	appear	VERB
taxlaw-2858	272	6	to	to	PART
taxlaw-2858	272	7	overshadow	overshadow	VERB
taxlaw-2858	272	8	these	these	DET
taxlaw-2858	272	9	positive	positive	ADJ
taxlaw-2858	272	10	moral	moral	ADJ
taxlaw-2858	272	11	,	,	PUNCT
taxlaw-2858	272	12	social	social	ADJ
taxlaw-2858	272	13	,	,	PUNCT
taxlaw-2858	272	14	and	and	CCONJ
taxlaw-2858	272	15	economic	economic	ADJ
taxlaw-2858	272	16	pressures	pressure	NOUN
taxlaw-2858	272	17	for	for	ADP
taxlaw-2858	272	18	those	those	PRON
taxlaw-2858	272	19	in	in	ADP
taxlaw-2858	272	20	the	the	DET
taxlaw-2858	272	21	low	low	ADJ
taxlaw-2858	272	22	-	-	PUNCT
taxlaw-2858	272	23	compliance	compliance	NOUN
taxlaw-2858	272	24	group	group	NOUN
taxlaw-2858	272	25	and	and	CCONJ
taxlaw-2858	272	26	communities.67	communities.67	NOUN
taxlaw-2858	272	27	specifically	specifically	ADV
taxlaw-2858	272	28	,	,	PUNCT
taxlaw-2858	272	29	the	the	DET
taxlaw-2858	272	30	results	result	NOUN
taxlaw-2858	272	31	of	of	ADP
taxlaw-2858	272	32	both	both	DET
taxlaw-2858	272	33	surveys	survey	NOUN
taxlaw-2858	272	34	associate	associate	NOUN
taxlaw-2858	272	35	distrust	distrust	NOUN
taxlaw-2858	272	36	of	of	ADP
taxlaw-2858	272	37	the	the	DET
taxlaw-2858	272	38	national	national	ADJ
taxlaw-2858	272	39	government	government	NOUN
taxlaw-2858	272	40	and	and	CCONJ
taxlaw-2858	272	41	the	the	DET
taxlaw-2858	272	42	irs	irs	PROPN
taxlaw-2858	272	43	with	with	ADP
taxlaw-2858	272	44	the	the	DET
taxlaw-2858	272	45	low	low	ADJ
taxlaw-2858	272	46	-	-	PUNCT
taxlaw-2858	272	47	compliance	compliance	NOUN
taxlaw-2858	272	48	groups	group	NOUN
taxlaw-2858	272	49	and	and	CCONJ
taxlaw-2858	272	50	communities	community	NOUN
taxlaw-2858	272	51	.	.	PUNCT
taxlaw-2858	273	1	for	for	ADP
taxlaw-2858	273	2	example	example	NOUN
taxlaw-2858	273	3	,	,	PUNCT
taxlaw-2858	273	4	respondents	respondent	NOUN
taxlaw-2858	273	5	from	from	ADP
taxlaw-2858	273	6	the	the	DET
taxlaw-2858	273	7	low	low	ADJ
taxlaw-2858	273	8	-	-	PUNCT
taxlaw-2858	273	9	compliance	compliance	NOUN
taxlaw-2858	273	10	group	group	NOUN
taxlaw-2858	273	11	were	be	AUX
taxlaw-2858	273	12	more	more	ADV
taxlaw-2858	273	13	likely	likely	ADJ
taxlaw-2858	273	14	to	to	PART
taxlaw-2858	273	15	report	report	VERB
taxlaw-2858	273	16	that	that	SCONJ
taxlaw-2858	273	17	the	the	DET
taxlaw-2858	273	18	government	government	NOUN
taxlaw-2858	273	19	is	be	AUX
taxlaw-2858	273	20	too	too	ADV
taxlaw-2858	273	21	big	big	ADJ
taxlaw-2858	273	22	and	and	CCONJ
taxlaw-2858	273	23	wastes	waste	VERB
taxlaw-2858	273	24	tax	tax	NOUN
taxlaw-2858	273	25	dollars	dollar	NOUN
taxlaw-2858	273	26	,	,	PUNCT
taxlaw-2858	273	27	while	while	SCONJ
taxlaw-2858	273	28	tax	tax	NOUN
taxlaw-2858	273	29	laws	law	NOUN
taxlaw-2858	273	30	and	and	CCONJ
taxlaw-2858	273	31	irs	irs	PROPN
taxlaw-2858	273	32	are	be	AUX
taxlaw-2858	273	33	unfair.68	unfair.68	NOUN
taxlaw-2858	273	34	the	the	DET
taxlaw-2858	273	35	community	community	NOUN
taxlaw-2858	273	36	survey	survey	NOUN
taxlaw-2858	273	37	revealed	reveal	VERB
taxlaw-2858	273	38	that	that	SCONJ
taxlaw-2858	273	39	those	those	PRON
taxlaw-2858	273	40	with	with	ADP
taxlaw-2858	273	41	low	low	ADJ
taxlaw-2858	273	42	compliance	compliance	NOUN
taxlaw-2858	273	43	levels	level	NOUN
taxlaw-2858	273	44	clustered	cluster	VERB
taxlaw-2858	273	45	in	in	ADP
taxlaw-2858	273	46	geographic	geographic	ADJ
taxlaw-2858	273	47	communities	community	NOUN
taxlaw-2858	273	48	,	,	PUNCT
taxlaw-2858	273	49	while	while	SCONJ
taxlaw-2858	273	50	those	those	PRON
taxlaw-2858	273	51	with	with	ADP
taxlaw-2858	273	52	high	high	ADJ
taxlaw-2858	273	53	compliance	compliance	NOUN
taxlaw-2858	273	54	levels	level	NOUN
taxlaw-2858	273	55	were	be	AUX
taxlaw-2858	273	56	more	more	ADV
taxlaw-2858	273	57	dispersed	disperse	VERB
taxlaw-2858	273	58	.	.	PUNCT
taxlaw-2858	274	1	perhaps	perhaps	ADV
taxlaw-2858	274	2	those	those	PRON
taxlaw-2858	274	3	with	with	ADP
taxlaw-2858	274	4	low	low	ADJ
taxlaw-2858	274	5	levels	level	NOUN
taxlaw-2858	274	6	of	of	ADP
taxlaw-2858	274	7	compliance	compliance	NOUN
taxlaw-2858	274	8	are	be	AUX
taxlaw-2858	274	9	more	more	ADV
taxlaw-2858	274	10	likely	likely	ADJ
taxlaw-2858	274	11	to	to	PART
taxlaw-2858	274	12	associate	associate	VERB
taxlaw-2858	274	13	with	with	ADP
taxlaw-2858	274	14	each	each	DET
taxlaw-2858	274	15	other.69	other.69	NOUN
taxlaw-2858	274	16	those	those	PRON
taxlaw-2858	274	17	in	in	ADP
taxlaw-2858	274	18	the	the	DET
taxlaw-2858	274	19	low	low	ADJ
taxlaw-2858	274	20	-	-	PUNCT
taxlaw-2858	274	21	compliance	compliance	NOUN
taxlaw-2858	274	22	group	group	NOUN
taxlaw-2858	274	23	and	and	CCONJ
taxlaw-2858	274	24	communities	community	NOUN
taxlaw-2858	274	25	were	be	AUX
taxlaw-2858	274	26	more	more	ADV
taxlaw-2858	274	27	likely	likely	ADJ
taxlaw-2858	274	28	to	to	PART
taxlaw-2858	274	29	participate	participate	VERB
taxlaw-2858	274	30	in	in	ADP
taxlaw-2858	274	31	local	local	ADJ
taxlaw-2858	274	32	organizations	organization	NOUN
taxlaw-2858	274	33	and	and	CCONJ
taxlaw-2858	274	34	to	to	PART
taxlaw-2858	274	35	report	report	VERB
taxlaw-2858	274	36	that	that	SCONJ
taxlaw-2858	274	37	other	other	ADJ
taxlaw-2858	274	38	members	member	NOUN
taxlaw-2858	274	39	of	of	ADP
taxlaw-2858	274	40	those	those	DET
taxlaw-2858	274	41	organizations	organization	NOUN
taxlaw-2858	274	42	believe	believe	VERB
taxlaw-2858	274	43	the	the	DET
taxlaw-2858	274	44	law	law	NOUN
taxlaw-2858	274	45	and	and	CCONJ
taxlaw-2858	274	46	the	the	DET
taxlaw-2858	274	47	irs	irs	PROPN
taxlaw-2858	274	48	are	be	AUX
taxlaw-2858	274	49	unfair	unfair	ADJ
taxlaw-2858	274	50	.	.	PUNCT
taxlaw-2858	275	1	the	the	DET
taxlaw-2858	275	2	closer	close	ADJ
taxlaw-2858	275	3	association	association	NOUN
taxlaw-2858	275	4	with	with	ADP
taxlaw-2858	275	5	local	local	ADJ
taxlaw-2858	275	6	organizations	organization	NOUN
taxlaw-2858	275	7	by	by	ADP
taxlaw-2858	275	8	members	member	NOUN
taxlaw-2858	275	9	of	of	ADP
taxlaw-2858	275	10	the	the	DET
taxlaw-2858	275	11	low	low	ADJ
taxlaw-2858	275	12	-	-	PUNCT
taxlaw-2858	275	13	compliance	compliance	NOUN
taxlaw-2858	275	14	group	group	NOUN
taxlaw-2858	275	15	and	and	CCONJ
taxlaw-2858	275	16	communities	community	NOUN
taxlaw-2858	275	17	could	could	AUX
taxlaw-2858	275	18	have	have	AUX
taxlaw-2858	275	19	undermined	undermine	VERB
taxlaw-2858	275	20	their	their	PRON
taxlaw-2858	275	21	connection	connection	NOUN
taxlaw-2858	275	22	with	with	ADP
taxlaw-2858	275	23	the	the	DET
taxlaw-2858	275	24	nation	nation	NOUN
taxlaw-2858	275	25	and	and	CCONJ
taxlaw-2858	275	26	the	the	DET
taxlaw-2858	275	27	national	national	ADJ
taxlaw-2858	275	28	tax	tax	NOUN
taxlaw-2858	275	29	system	system	NOUN
taxlaw-2858	275	30	as	as	ADP
taxlaw-2858	275	31	a	a	DET
taxlaw-2858	275	32	whole	whole	NOUN
taxlaw-2858	275	33	.	.	PUNCT
taxlaw-2858	276	1	the	the	DET
taxlaw-2858	276	2	negative	negative	ADJ
taxlaw-2858	276	3	views	view	NOUN
taxlaw-2858	276	4	they	they	PRON
taxlaw-2858	276	5	attributed	attribute	VERB
taxlaw-2858	276	6	to	to	ADP
taxlaw-2858	276	7	other	other	ADJ
taxlaw-2858	276	8	members	member	NOUN
taxlaw-2858	276	9	appeared	appear	VERB
taxlaw-2858	276	10	to	to	PART
taxlaw-2858	276	11	mirror	mirror	VERB
taxlaw-2858	276	12	their	their	PRON
taxlaw-2858	276	13	own	own	ADJ
taxlaw-2858	276	14	views	view	NOUN
taxlaw-2858	276	15	.	.	PUNCT
taxlaw-2858	277	1	in	in	ADP
taxlaw-2858	277	2	other	other	ADJ
taxlaw-2858	277	3	words	word	NOUN
taxlaw-2858	277	4	,	,	PUNCT
taxlaw-2858	277	5	they	they	PRON
taxlaw-2858	277	6	affiliated	affiliate	VERB
taxlaw-2858	277	7	with	with	ADP
taxlaw-2858	277	8	others	other	NOUN
taxlaw-2858	277	9	who	who	PRON
taxlaw-2858	277	10	reinforced	reinforce	VERB
taxlaw-2858	277	11	noncompliance	noncompliance	NOUN
taxlaw-2858	277	12	norms	norm	VERB
taxlaw-2858	277	13	locally	locally	ADV
taxlaw-2858	277	14	,	,	PUNCT
taxlaw-2858	277	15	feeling	feel	VERB
taxlaw-2858	277	16	a	a	DET
taxlaw-2858	277	17	closer	close	ADJ
taxlaw-2858	277	18	connection	connection	NOUN
taxlaw-2858	277	19	here	here	ADV
taxlaw-2858	277	20	than	than	ADP
taxlaw-2858	277	21	nationally.70	nationally.70	PROPN
taxlaw-2858	277	22	b.	b.	PROPN
taxlaw-2858	277	23	details	detail	NOUN
taxlaw-2858	277	24	of	of	ADP
taxlaw-2858	277	25	survey	survey	NOUN
taxlaw-2858	277	26	data	datum	NOUN
taxlaw-2858	277	27	on	on	ADP
taxlaw-2858	277	28	attitudes	attitude	NOUN
taxlaw-2858	277	29	toward	toward	ADP
taxlaw-2858	277	30	government	government	NOUN
taxlaw-2858	277	31	salient	salient	NOUN
taxlaw-2858	277	32	survey	survey	NOUN
taxlaw-2858	277	33	results	result	NOUN
taxlaw-2858	277	34	of	of	ADP
taxlaw-2858	277	35	particular	particular	ADJ
taxlaw-2858	277	36	relevance	relevance	NOUN
taxlaw-2858	277	37	to	to	ADP
taxlaw-2858	277	38	the	the	DET
taxlaw-2858	277	39	socio	socio	NOUN
taxlaw-2858	277	40	-	-	PUNCT
taxlaw-2858	277	41	legal	legal	ADJ
taxlaw-2858	277	42	theories	theory	NOUN
taxlaw-2858	277	43	discussed	discuss	VERB
taxlaw-2858	277	44	in	in	ADP
taxlaw-2858	277	45	the	the	DET
taxlaw-2858	277	46	first	first	ADJ
taxlaw-2858	277	47	half	half	NOUN
taxlaw-2858	277	48	of	of	ADP
taxlaw-2858	277	49	this	this	DET
taxlaw-2858	277	50	article	article	NOUN
taxlaw-2858	277	51	are	be	AUX
taxlaw-2858	277	52	detailed	detail	VERB
taxlaw-2858	277	53	below	below	ADV
taxlaw-2858	277	54	.	.	PUNCT
taxlaw-2858	278	1	to	to	PART
taxlaw-2858	278	2	recapitulate	recapitulate	VERB
taxlaw-2858	278	3	,	,	PUNCT
taxlaw-2858	278	4	taxpayers	taxpayer	NOUN
taxlaw-2858	278	5	in	in	ADP
taxlaw-2858	278	6	the	the	DET
taxlaw-2858	278	7	highcompliance	highcompliance	NOUN
taxlaw-2858	278	8	communities	community	NOUN
taxlaw-2858	278	9	were	be	AUX
taxlaw-2858	278	10	more	more	ADV
taxlaw-2858	278	11	geographically	geographically	ADV
taxlaw-2858	278	12	dispersed	disperse	VERB
taxlaw-2858	278	13	than	than	ADP
taxlaw-2858	278	14	those	those	PRON
taxlaw-2858	278	15	in	in	ADP
taxlaw-2858	278	16	lowcompliance	lowcompliance	NOUN
taxlaw-2858	278	17	communities	community	NOUN
taxlaw-2858	278	18	,	,	PUNCT
taxlaw-2858	278	19	who	who	PRON
taxlaw-2858	278	20	were	be	AUX
taxlaw-2858	278	21	more	more	ADV
taxlaw-2858	278	22	likely	likely	ADJ
taxlaw-2858	278	23	to	to	PART
taxlaw-2858	278	24	participate	participate	VERB
taxlaw-2858	278	25	in	in	ADP
taxlaw-2858	278	26	local	local	ADJ
taxlaw-2858	278	27	organizations	organization	NOUN
taxlaw-2858	278	28	.	.	PUNCT
taxlaw-2858	279	1	lowcompliance	lowcompliance	NOUN
taxlaw-2858	279	2	communities	community	NOUN
taxlaw-2858	279	3	clustered	cluster	VERB
taxlaw-2858	279	4	in	in	ADP
taxlaw-2858	279	5	professional	professional	ADJ
taxlaw-2858	279	6	occupations	occupation	NOUN
taxlaw-2858	279	7	;	;	PUNCT
taxlaw-2858	279	8	high	high	ADJ
taxlaw-2858	279	9	-	-	PUNCT
taxlaw-2858	279	10	compliance	compliance	NOUN
taxlaw-2858	279	11	communities	community	NOUN
taxlaw-2858	279	12	,	,	PUNCT
taxlaw-2858	279	13	the	the	DET
taxlaw-2858	279	14	“	"	PUNCT
taxlaw-2858	279	15	other	other	ADJ
taxlaw-2858	279	16	”	"	PUNCT
taxlaw-2858	279	17	service	service	NOUN
taxlaw-2858	279	18	industry	industry	NOUN
taxlaw-2858	279	19	.	.	PUNCT
taxlaw-2858	280	1	nationally	nationally	ADV
taxlaw-2858	280	2	,	,	PUNCT
taxlaw-2858	280	3	the	the	DET
taxlaw-2858	280	4	high	high	ADJ
taxlaw-2858	280	5	-	-	PUNCT
taxlaw-2858	280	6	compliance	compliance	NOUN
taxlaw-2858	280	7	group	group	NOUN
taxlaw-2858	280	8	was	be	AUX
taxlaw-2858	280	9	more	more	ADV
taxlaw-2858	280	10	likely	likely	ADJ
taxlaw-2858	280	11	to	to	PART
taxlaw-2858	280	12	trust	trust	VERB
taxlaw-2858	280	13	government	government	NOUN
taxlaw-2858	280	14	,	,	PUNCT
taxlaw-2858	280	15	while	while	SCONJ
taxlaw-2858	280	16	the	the	DET
taxlaw-2858	280	17	low	low	ADJ
taxlaw-2858	280	18	-	-	PUNCT
taxlaw-2858	280	19	compliance	compliance	NOUN
taxlaw-2858	280	20	group	group	NOUN
taxlaw-2858	280	21	was	be	AUX
taxlaw-2858	280	22	more	more	ADV
taxlaw-2858	280	23	inclined	inclined	ADJ
taxlaw-2858	280	24	to	to	PART
taxlaw-2858	280	25	participate	participate	VERB
taxlaw-2858	280	26	in	in	ADP
taxlaw-2858	280	27	local	local	ADJ
taxlaw-2858	280	28	organizations	organization	NOUN
taxlaw-2858	280	29	.	.	PUNCT
taxlaw-2858	281	1	the	the	DET
taxlaw-2858	281	2	following	follow	VERB
taxlaw-2858	281	3	encapsulates	encapsulate	VERB
taxlaw-2858	281	4	the	the	DET
taxlaw-2858	281	5	detailed	detailed	ADJ
taxlaw-2858	281	6	data	datum	NOUN
taxlaw-2858	281	7	:	:	PUNCT
taxlaw-2858	281	8	respondents	respondent	NOUN
taxlaw-2858	281	9	from	from	ADP
taxlaw-2858	281	10	the	the	DET
taxlaw-2858	281	11	high	high	ADJ
taxlaw-2858	281	12	-	-	PUNCT
taxlaw-2858	281	13	compliance	compliance	NOUN
taxlaw-2858	281	14	communities	community	NOUN
taxlaw-2858	281	15	most	most	ADV
taxlaw-2858	281	16	frequently	frequently	ADV
taxlaw-2858	281	17	clustered	cluster	VERB
taxlaw-2858	281	18	in	in	ADP
taxlaw-2858	281	19	‘	'	PUNCT
taxlaw-2858	281	20	other	other	ADJ
taxlaw-2858	281	21	services	service	NOUN
taxlaw-2858	281	22	’	'	PUNCT
taxlaw-2858	281	23	(	(	PUNCT
taxlaw-2858	281	24	22	22	NUM
taxlaw-2858	281	25	percent	percent	NOUN
taxlaw-2858	281	26	vs.	vs.	ADP
taxlaw-2858	281	27	11	11	NUM
taxlaw-2858	281	28	percent	percent	NOUN
taxlaw-2858	281	29	of	of	ADP
taxlaw-2858	281	30	low	low	ADJ
taxlaw-2858	281	31	-	-	PUNCT
taxlaw-2858	281	32	compliance	compliance	NOUN
taxlaw-2858	281	33	respondents	respondent	NOUN
taxlaw-2858	281	34	)	)	PUNCT
taxlaw-2858	281	35	,	,	PUNCT
taxlaw-2858	281	36	whereas	whereas	SCONJ
taxlaw-2858	281	37	those	those	PRON
taxlaw-2858	281	38	from	from	ADP
taxlaw-2858	281	39	the	the	DET
taxlaw-2858	281	40	low	low	ADJ
taxlaw-2858	281	41	-	-	PUNCT
taxlaw-2858	281	42	compliance	compliance	NOUN
taxlaw-2858	281	43	communities	community	NOUN
taxlaw-2858	281	44	most	most	ADV
taxlaw-2858	281	45	frequently	frequently	ADV
taxlaw-2858	281	46	clustered	cluster	VERB
taxlaw-2858	281	47	in	in	ADP
taxlaw-2858	281	48	‘	'	PUNCT
taxlaw-2858	281	49	professional	professional	ADJ
taxlaw-2858	281	50	,	,	PUNCT
taxlaw-2858	281	51	scientific	scientific	ADJ
taxlaw-2858	281	52	,	,	PUNCT
taxlaw-2858	281	53	or	or	CCONJ
taxlaw-2858	281	54	technical	technical	ADJ
taxlaw-2858	281	55	services	service	NOUN
taxlaw-2858	281	56	’	'	PUNCT
taxlaw-2858	281	57	(	(	PUNCT
taxlaw-2858	281	58	22	22	NUM
taxlaw-2858	281	59	vs.	vs.	CCONJ
taxlaw-2858	281	60	11	11	NUM
taxlaw-2858	281	61	percent	percent	NOUN
taxlaw-2858	281	62	from	from	ADP
taxlaw-2858	281	63	the	the	DET
taxlaw-2858	281	64	highcompliance	highcompliance	NOUN
taxlaw-2858	281	65	communities	community	NOUN
taxlaw-2858	281	66	)	)	PUNCT
taxlaw-2858	281	67	.	.	PUNCT
taxlaw-2858	282	1	those	those	PRON
taxlaw-2858	282	2	from	from	ADP
taxlaw-2858	282	3	the	the	DET
taxlaw-2858	282	4	high	high	ADJ
taxlaw-2858	282	5	-	-	PUNCT
taxlaw-2858	282	6	compliance	compliance	NOUN
taxlaw-2858	282	7	communities	community	NOUN
taxlaw-2858	282	8	were	be	AUX
taxlaw-2858	282	9	more	more	ADJ
taxlaw-2858	282	10	than	than	ADP
taxlaw-2858	282	11	twice	twice	ADV
taxlaw-2858	282	12	as	as	ADV
taxlaw-2858	282	13	likely	likely	ADJ
taxlaw-2858	282	14	to	to	PART
taxlaw-2858	282	15	speak	speak	VERB
taxlaw-2858	282	16	a	a	DET
taxlaw-2858	282	17	language	language	NOUN
taxlaw-2858	282	18	other	other	ADJ
taxlaw-2858	282	19	than	than	ADP
taxlaw-2858	282	20	english	english	PROPN
taxlaw-2858	282	21	at	at	ADP
taxlaw-2858	282	22	home	home	NOUN
taxlaw-2858	282	23	(	(	PUNCT
taxlaw-2858	282	24	22	22	NUM
taxlaw-2858	282	25	vs.	vs.	ADP
taxlaw-2858	282	26	9	9	NUM
taxlaw-2858	282	27	percent	percent	NOUN
taxlaw-2858	282	28	from	from	ADP
taxlaw-2858	282	29	the	the	DET
taxlaw-2858	282	30	low	low	ADJ
taxlaw-2858	282	31	-	-	PUNCT
taxlaw-2858	282	32	compliance	compliance	NOUN
taxlaw-2858	282	33	communities	community	NOUN
taxlaw-2858	282	34	)	)	PUNCT
taxlaw-2858	282	35	.	.	PUNCT
taxlaw-2858	283	1	the	the	DET
taxlaw-2858	283	2	community	community	NOUN
taxlaw-2858	283	3	survey	survey	NOUN
taxlaw-2858	283	4	may	may	AUX
taxlaw-2858	283	5	have	have	AUX
taxlaw-2858	283	6	identified	identify	VERB
taxlaw-2858	283	7	a	a	DET
taxlaw-2858	283	8	unique	unique	ADJ
taxlaw-2858	283	9	type	type	NOUN
taxlaw-2858	283	10	of	of	ADP
taxlaw-2858	283	11	‘	'	PUNCT
taxlaw-2858	283	12	social	social	ADJ
taxlaw-2858	283	13	’	'	PUNCT
taxlaw-2858	283	14	compliance	compliance	NOUN
taxlaw-2858	283	15	related	relate	VERB
taxlaw-2858	283	16	to	to	ADP
taxlaw-2858	283	17	a	a	DET
taxlaw-2858	283	18	particular	particular	ADJ
taxlaw-2858	283	19	socio	socio	NOUN
taxlaw-2858	283	20	66	66	NUM
taxlaw-2858	283	21	this	this	DET
taxlaw-2858	283	22	paragraph	paragraph	NOUN
taxlaw-2858	283	23	summarizes	summarize	NOUN
taxlaw-2858	283	24	i	i	PRON
taxlaw-2858	283	25	d.	d.	PROPN
taxlaw-2858	283	26	at	at	ADP
taxlaw-2858	283	27	83–86	83–86	NUM
taxlaw-2858	283	28	.	.	PUNCT
taxlaw-2858	284	1	67	67	NUM
taxlaw-2858	284	2	this	this	DET
taxlaw-2858	284	3	paragraph	paragraph	NOUN
taxlaw-2858	284	4	summarizes	summarize	NOUN
taxlaw-2858	284	5	i	i	PRON
taxlaw-2858	284	6	d.	d.	PROPN
taxlaw-2858	284	7	at	at	ADP
taxlaw-2858	284	8	82	82	NUM
taxlaw-2858	284	9	.	.	PUNCT
taxlaw-2858	285	1	68	68	NUM
taxlaw-2858	285	2	see	see	VERB
taxlaw-2858	285	3	i	i	PRON
taxlaw-2858	285	4	d.	d.	PROPN
taxlaw-2858	285	5	at	at	ADP
taxlaw-2858	285	6	81	81	NUM
taxlaw-2858	285	7	.	.	PUNCT
taxlaw-2858	286	1	69	69	NUM
taxlaw-2858	286	2	see	see	VERB
taxlaw-2858	286	3	i	i	PRON
taxlaw-2858	286	4	d.	d.	PROPN
taxlaw-2858	286	5	at	at	ADP
taxlaw-2858	286	6	89	89	NUM
taxlaw-2858	286	7	.	.	PUNCT
taxlaw-2858	287	1	70	70	NUM
taxlaw-2858	287	2	see	see	VERB
taxlaw-2858	287	3	i	i	PRON
taxlaw-2858	287	4	d.	d.	PROPN
taxlaw-2858	287	5	58	58	NUM
taxlaw-2858	287	6	columbia	columbia	PROPN
taxlaw-2858	287	7	journal	journal	PROPN
taxlaw-2858	287	8	of	of	ADP
taxlaw-2858	287	9	tax	tax	NOUN
taxlaw-2858	287	10	law	law	NOUN
taxlaw-2858	288	1	[	[	X
taxlaw-2858	288	2	vol.9:45	vol.9:45	X
taxlaw-2858	288	3	economic	economic	ADJ
taxlaw-2858	288	4	experience	experience	NOUN
taxlaw-2858	288	5	,	,	PUNCT
taxlaw-2858	288	6	that	that	PRON
taxlaw-2858	288	7	of	of	ADP
taxlaw-2858	288	8	a	a	DET
taxlaw-2858	288	9	linguistic	linguistic	ADJ
taxlaw-2858	288	10	minority	minority	NOUN
taxlaw-2858	288	11	employed	employ	VERB
taxlaw-2858	288	12	in	in	ADP
taxlaw-2858	288	13	the	the	DET
taxlaw-2858	288	14	service	service	NOUN
taxlaw-2858	288	15	industry	industry	NOUN
taxlaw-2858	288	16	who	who	PRON
taxlaw-2858	288	17	expressed	express	VERB
taxlaw-2858	288	18	trust	trust	NOUN
taxlaw-2858	288	19	in	in	ADP
taxlaw-2858	288	20	government.71	government.71	PROPN
taxlaw-2858	288	21	taxpayers	taxpayer	NOUN
taxlaw-2858	288	22	in	in	ADP
taxlaw-2858	288	23	the	the	DET
taxlaw-2858	288	24	[	[	X
taxlaw-2858	288	25	national	national	ADJ
taxlaw-2858	288	26	survey	survey	NOUN
taxlaw-2858	288	27	]	]	PUNCT
taxlaw-2858	288	28	high	high	ADJ
taxlaw-2858	288	29	-	-	PUNCT
taxlaw-2858	288	30	compliance	compliance	NOUN
taxlaw-2858	288	31	group	group	NOUN
taxlaw-2858	288	32	were	be	AUX
taxlaw-2858	288	33	more	more	ADV
taxlaw-2858	288	34	likely	likely	ADJ
taxlaw-2858	288	35	to	to	PART
taxlaw-2858	288	36	trust	trust	VERB
taxlaw-2858	288	37	the	the	DET
taxlaw-2858	288	38	government	government	NOUN
taxlaw-2858	288	39	than	than	ADP
taxlaw-2858	288	40	those	those	PRON
taxlaw-2858	288	41	in	in	ADP
taxlaw-2858	288	42	the	the	DET
taxlaw-2858	288	43	low	low	ADJ
taxlaw-2858	288	44	-	-	PUNCT
taxlaw-2858	288	45	compliance	compliance	NOUN
taxlaw-2858	288	46	group	group	NOUN
taxlaw-2858	288	47	,	,	PUNCT
taxlaw-2858	288	48	potentially	potentially	ADV
taxlaw-2858	288	49	suggesting	suggest	VERB
taxlaw-2858	288	50	that	that	SCONJ
taxlaw-2858	288	51	negative	negative	ADJ
taxlaw-2858	288	52	views	view	NOUN
taxlaw-2858	288	53	about	about	ADP
taxlaw-2858	288	54	the	the	DET
taxlaw-2858	288	55	government	government	NOUN
taxlaw-2858	288	56	promote	promote	VERB
taxlaw-2858	288	57	symbolic	symbolic	ADJ
taxlaw-2858	288	58	noncompliance	noncompliance	NOUN
taxlaw-2858	288	59	…	…	PUNCT
taxlaw-2858	288	60	for	for	ADP
taxlaw-2858	288	61	example	example	NOUN
taxlaw-2858	288	62	,	,	PUNCT
taxlaw-2858	288	63	those	those	PRON
taxlaw-2858	288	64	in	in	ADP
taxlaw-2858	288	65	the	the	DET
taxlaw-2858	288	66	high	high	ADJ
taxlaw-2858	288	67	-	-	PUNCT
taxlaw-2858	288	68	compliance	compliance	NOUN
taxlaw-2858	288	69	group	group	NOUN
taxlaw-2858	288	70	were	be	AUX
taxlaw-2858	288	71	less	less	ADV
taxlaw-2858	288	72	likely	likely	ADJ
taxlaw-2858	288	73	to	to	PART
taxlaw-2858	288	74	agree	agree	VERB
taxlaw-2858	288	75	that	that	SCONJ
taxlaw-2858	288	76	the	the	DET
taxlaw-2858	288	77	government	government	NOUN
taxlaw-2858	288	78	is	be	AUX
taxlaw-2858	288	79	involved	involve	VERB
taxlaw-2858	288	80	in	in	ADP
taxlaw-2858	288	81	areas	area	NOUN
taxlaw-2858	288	82	best	well	ADV
taxlaw-2858	288	83	left	leave	VERB
taxlaw-2858	288	84	to	to	ADP
taxlaw-2858	288	85	the	the	DET
taxlaw-2858	288	86	private	private	ADJ
taxlaw-2858	288	87	sector	sector	NOUN
taxlaw-2858	288	88	(	(	PUNCT
taxlaw-2858	288	89	59	59	NUM
taxlaw-2858	288	90	percent	percent	NOUN
taxlaw-2858	288	91	of	of	ADP
taxlaw-2858	288	92	the	the	DET
taxlaw-2858	288	93	high	high	ADJ
taxlaw-2858	288	94	-	-	PUNCT
taxlaw-2858	288	95	compliance	compliance	NOUN
taxlaw-2858	288	96	group	group	NOUN
taxlaw-2858	288	97	agreed	agree	VERB
taxlaw-2858	288	98	vs.	vs.	ADP
taxlaw-2858	288	99	66	66	NUM
taxlaw-2858	288	100	percent	percent	NOUN
taxlaw-2858	288	101	of	of	ADP
taxlaw-2858	288	102	the	the	DET
taxlaw-2858	288	103	lowcompliance	lowcompliance	NOUN
taxlaw-2858	288	104	group	group	NOUN
taxlaw-2858	288	105	)	)	PUNCT
taxlaw-2858	288	106	,	,	PUNCT
taxlaw-2858	288	107	more	more	ADV
taxlaw-2858	288	108	likely	likely	ADJ
taxlaw-2858	288	109	to	to	PART
taxlaw-2858	288	110	support	support	VERB
taxlaw-2858	288	111	higher	high	ADJ
taxlaw-2858	288	112	taxes	taxis	NOUN
taxlaw-2858	288	113	in	in	ADP
taxlaw-2858	288	114	exchange	exchange	NOUN
taxlaw-2858	288	115	for	for	ADP
taxlaw-2858	288	116	improved	improved	ADJ
taxlaw-2858	288	117	government	government	NOUN
taxlaw-2858	288	118	services	service	NOUN
taxlaw-2858	288	119	(	(	PUNCT
taxlaw-2858	288	120	37	37	NUM
taxlaw-2858	288	121	vs.	vs.	ADP
taxlaw-2858	288	122	30	30	NUM
taxlaw-2858	288	123	percent	percent	NOUN
taxlaw-2858	288	124	)	)	PUNCT
taxlaw-2858	288	125	,	,	PUNCT
taxlaw-2858	288	126	and	and	CCONJ
taxlaw-2858	288	127	more	more	ADV
taxlaw-2858	288	128	likely	likely	ADJ
taxlaw-2858	288	129	to	to	PART
taxlaw-2858	288	130	believe	believe	VERB
taxlaw-2858	288	131	that	that	SCONJ
taxlaw-2858	288	132	the	the	DET
taxlaw-2858	288	133	federal	federal	ADJ
taxlaw-2858	288	134	government	government	NOUN
taxlaw-2858	288	135	spends	spend	VERB
taxlaw-2858	288	136	tax	tax	NOUN
taxlaw-2858	288	137	dollars	dollar	NOUN
taxlaw-2858	288	138	wisely	wisely	ADV
taxlaw-2858	288	139	(	(	PUNCT
taxlaw-2858	288	140	80	80	NUM
taxlaw-2858	288	141	percent	percent	NOUN
taxlaw-2858	288	142	of	of	ADP
taxlaw-2858	288	143	the	the	DET
taxlaw-2858	288	144	low	low	ADJ
taxlaw-2858	288	145	-	-	PUNCT
taxlaw-2858	288	146	compliance	compliance	NOUN
taxlaw-2858	288	147	group	group	NOUN
taxlaw-2858	288	148	disagreed	disagree	VERB
taxlaw-2858	288	149	vs.	vs.	ADP
taxlaw-2858	288	150	70	70	NUM
taxlaw-2858	288	151	percent	percent	NOUN
taxlaw-2858	288	152	of	of	ADP
taxlaw-2858	288	153	the	the	DET
taxlaw-2858	288	154	high	high	ADJ
taxlaw-2858	288	155	-	-	PUNCT
taxlaw-2858	288	156	compliance	compliance	NOUN
taxlaw-2858	288	157	group	group	NOUN
taxlaw-2858	288	158	)	)	PUNCT
taxlaw-2858	288	159	.	.	PUNCT
taxlaw-2858	289	1	these	these	DET
taxlaw-2858	289	2	results	result	NOUN
taxlaw-2858	289	3	are	be	AUX
taxlaw-2858	289	4	generally	generally	ADV
taxlaw-2858	289	5	consistent	consistent	ADJ
taxlaw-2858	289	6	with	with	ADP
taxlaw-2858	289	7	research	research	NOUN
taxlaw-2858	289	8	suggesting	suggest	VERB
taxlaw-2858	289	9	that	that	PRON
taxlaw-2858	289	10	trust	trust	NOUN
taxlaw-2858	289	11	in	in	ADP
taxlaw-2858	289	12	government	government	NOUN
taxlaw-2858	289	13	has	have	VERB
taxlaw-2858	289	14	a	a	DET
taxlaw-2858	289	15	positive	positive	ADJ
taxlaw-2858	289	16	effect	effect	NOUN
taxlaw-2858	289	17	on	on	ADP
taxlaw-2858	289	18	compliance.72	compliance.72	NOUN
taxlaw-2858	289	19	taxpayers	taxpayer	NOUN
taxlaw-2858	289	20	in	in	ADP
taxlaw-2858	289	21	the	the	DET
taxlaw-2858	289	22	[	[	X
taxlaw-2858	289	23	national	national	ADJ
taxlaw-2858	289	24	survey	survey	NOUN
taxlaw-2858	289	25	]	]	PUNCT
taxlaw-2858	289	26	high	high	ADJ
taxlaw-2858	289	27	-	-	PUNCT
taxlaw-2858	289	28	compliance	compliance	NOUN
taxlaw-2858	289	29	group	group	NOUN
taxlaw-2858	289	30	were	be	AUX
taxlaw-2858	289	31	less	less	ADV
taxlaw-2858	289	32	likely	likely	ADJ
taxlaw-2858	289	33	than	than	ADP
taxlaw-2858	289	34	those	those	PRON
taxlaw-2858	289	35	in	in	ADP
taxlaw-2858	289	36	the	the	DET
taxlaw-2858	289	37	low	low	ADJ
taxlaw-2858	289	38	-	-	PUNCT
taxlaw-2858	289	39	compliance	compliance	NOUN
taxlaw-2858	289	40	group	group	NOUN
taxlaw-2858	289	41	to	to	PART
taxlaw-2858	289	42	belong	belong	VERB
taxlaw-2858	289	43	to	to	ADP
taxlaw-2858	289	44	a	a	DET
taxlaw-2858	289	45	local	local	ADJ
taxlaw-2858	289	46	business	business	NOUN
taxlaw-2858	289	47	organization	organization	NOUN
taxlaw-2858	289	48	(	(	PUNCT
taxlaw-2858	289	49	11	11	NUM
taxlaw-2858	289	50	vs.	vs.	ADP
taxlaw-2858	289	51	16	16	NUM
taxlaw-2858	289	52	percent	percent	NOUN
taxlaw-2858	289	53	)	)	PUNCT
taxlaw-2858	289	54	,	,	PUNCT
taxlaw-2858	289	55	a	a	DET
taxlaw-2858	289	56	local	local	ADJ
taxlaw-2858	289	57	trade	trade	NOUN
taxlaw-2858	289	58	,	,	PUNCT
taxlaw-2858	289	59	labor	labor	NOUN
taxlaw-2858	289	60	,	,	PUNCT
taxlaw-2858	289	61	or	or	CCONJ
taxlaw-2858	289	62	other	other	ADJ
taxlaw-2858	289	63	occupational	occupational	ADJ
taxlaw-2858	289	64	organization	organization	NOUN
taxlaw-2858	289	65	(	(	PUNCT
taxlaw-2858	289	66	15	15	NUM
taxlaw-2858	289	67	vs.	vs.	SYM
taxlaw-2858	289	68	18	18	NUM
taxlaw-2858	289	69	percent	percent	NOUN
taxlaw-2858	289	70	)	)	PUNCT
taxlaw-2858	289	71	,	,	PUNCT
taxlaw-2858	289	72	or	or	CCONJ
taxlaw-2858	289	73	religious	religious	ADJ
taxlaw-2858	289	74	congregation	congregation	NOUN
taxlaw-2858	289	75	(	(	PUNCT
taxlaw-2858	289	76	61	61	NUM
taxlaw-2858	289	77	vs.	vs.	ADP
taxlaw-2858	289	78	71	71	NUM
taxlaw-2858	289	79	percent	percent	NOUN
taxlaw-2858	289	80	)	)	PUNCT
taxlaw-2858	289	81	.	.	PUNCT
taxlaw-2858	290	1	to	to	ADP
taxlaw-2858	290	2	the	the	DET
taxlaw-2858	290	3	extent	extent	NOUN
taxlaw-2858	290	4	association	association	NOUN
taxlaw-2858	290	5	with	with	ADP
taxlaw-2858	290	6	these	these	DET
taxlaw-2858	290	7	groups	group	NOUN
taxlaw-2858	290	8	transmits	transmit	VERB
taxlaw-2858	290	9	local	local	ADJ
taxlaw-2858	290	10	compliance	compliance	NOUN
taxlaw-2858	290	11	norms	norm	NOUN
taxlaw-2858	290	12	,	,	PUNCT
taxlaw-2858	290	13	those	those	DET
taxlaw-2858	290	14	norms	norm	NOUN
taxlaw-2858	290	15	appear	appear	VERB
taxlaw-2858	290	16	to	to	PART
taxlaw-2858	290	17	have	have	VERB
taxlaw-2858	290	18	a	a	DET
taxlaw-2858	290	19	negative	negative	ADJ
taxlaw-2858	290	20	effect	effect	NOUN
taxlaw-2858	290	21	on	on	ADP
taxlaw-2858	290	22	compliance	compliance	NOUN
taxlaw-2858	290	23	,	,	PUNCT
taxlaw-2858	290	24	rather	rather	ADV
taxlaw-2858	290	25	than	than	ADP
taxlaw-2858	290	26	a	a	DET
taxlaw-2858	290	27	positive	positive	ADJ
taxlaw-2858	290	28	one.73	one.73	NOUN
taxlaw-2858	290	29	among	among	ADP
taxlaw-2858	290	30	[	[	X
taxlaw-2858	290	31	national	national	ADJ
taxlaw-2858	290	32	survey	survey	NOUN
taxlaw-2858	290	33	]	]	PUNCT
taxlaw-2858	290	34	respondents	respondent	NOUN
taxlaw-2858	290	35	who	who	PRON
taxlaw-2858	290	36	belong	belong	VERB
taxlaw-2858	290	37	to	to	ADP
taxlaw-2858	290	38	local	local	ADJ
taxlaw-2858	290	39	organizations	organization	NOUN
taxlaw-2858	290	40	,	,	PUNCT
taxlaw-2858	290	41	those	those	PRON
taxlaw-2858	290	42	in	in	ADP
taxlaw-2858	290	43	the	the	DET
taxlaw-2858	290	44	low	low	ADJ
taxlaw-2858	290	45	-	-	PUNCT
taxlaw-2858	290	46	compliance	compliance	NOUN
taxlaw-2858	290	47	group	group	NOUN
taxlaw-2858	290	48	were	be	AUX
taxlaw-2858	290	49	more	more	ADV
taxlaw-2858	290	50	likely	likely	ADJ
taxlaw-2858	290	51	to	to	PART
taxlaw-2858	290	52	report	report	VERB
taxlaw-2858	290	53	that	that	SCONJ
taxlaw-2858	290	54	they	they	PRON
taxlaw-2858	290	55	usually	usually	ADV
taxlaw-2858	290	56	participate	participate	VERB
taxlaw-2858	290	57	.	.	PUNCT
taxlaw-2858	291	1	this	this	PRON
taxlaw-2858	291	2	was	be	AUX
taxlaw-2858	291	3	true	true	ADJ
taxlaw-2858	291	4	for	for	ADP
taxlaw-2858	291	5	various	various	ADJ
taxlaw-2858	291	6	organizations	organization	NOUN
taxlaw-2858	291	7	identified	identify	VERB
taxlaw-2858	291	8	by	by	ADP
taxlaw-2858	291	9	the	the	DET
taxlaw-2858	291	10	survey	survey	NOUN
taxlaw-2858	291	11	,	,	PUNCT
taxlaw-2858	291	12	including	include	VERB
taxlaw-2858	291	13	local	local	ADJ
taxlaw-2858	291	14	business	business	NOUN
taxlaw-2858	291	15	organizations	organization	NOUN
taxlaw-2858	291	16	(	(	PUNCT
taxlaw-2858	291	17	50	50	NUM
taxlaw-2858	291	18	percent	percent	NOUN
taxlaw-2858	291	19	from	from	ADP
taxlaw-2858	291	20	the	the	DET
taxlaw-2858	291	21	low	low	ADJ
taxlaw-2858	291	22	-	-	PUNCT
taxlaw-2858	291	23	compliance	compliance	NOUN
taxlaw-2858	291	24	group	group	NOUN
taxlaw-2858	291	25	usually	usually	ADV
taxlaw-2858	291	26	participate	participate	VERB
taxlaw-2858	291	27	vs.	vs.	ADP
taxlaw-2858	291	28	30	30	NUM
taxlaw-2858	291	29	percent	percent	NOUN
taxlaw-2858	291	30	from	from	ADP
taxlaw-2858	291	31	the	the	DET
taxlaw-2858	291	32	high	high	ADJ
taxlaw-2858	291	33	-	-	PUNCT
taxlaw-2858	291	34	compliance	compliance	NOUN
taxlaw-2858	291	35	group	group	NOUN
taxlaw-2858	291	36	)	)	PUNCT
taxlaw-2858	291	37	,	,	PUNCT
taxlaw-2858	291	38	local	local	ADJ
taxlaw-2858	291	39	trade	trade	NOUN
taxlaw-2858	291	40	,	,	PUNCT
taxlaw-2858	291	41	labor	labor	NOUN
taxlaw-2858	291	42	,	,	PUNCT
taxlaw-2858	291	43	or	or	CCONJ
taxlaw-2858	291	44	occupational	occupational	ADJ
taxlaw-2858	291	45	organizations	organization	NOUN
taxlaw-2858	291	46	(	(	PUNCT
taxlaw-2858	291	47	40	40	NUM
taxlaw-2858	291	48	vs.	vs.	ADP
taxlaw-2858	291	49	24	24	NUM
taxlaw-2858	291	50	percent	percent	NOUN
taxlaw-2858	291	51	)	)	PUNCT
taxlaw-2858	291	52	,	,	PUNCT
taxlaw-2858	291	53	and	and	CCONJ
taxlaw-2858	291	54	local	local	ADJ
taxlaw-2858	291	55	civic	civic	NOUN
taxlaw-2858	291	56	,	,	PUNCT
taxlaw-2858	291	57	community	community	NOUN
taxlaw-2858	291	58	,	,	PUNCT
taxlaw-2858	291	59	or	or	CCONJ
taxlaw-2858	291	60	fraternal	fraternal	ADJ
taxlaw-2858	291	61	organizations	organization	NOUN
taxlaw-2858	291	62	(	(	PUNCT
taxlaw-2858	291	63	67	67	NUM
taxlaw-2858	291	64	vs.	vs.	ADP
taxlaw-2858	291	65	47	47	NUM
taxlaw-2858	291	66	percent	percent	NOUN
taxlaw-2858	291	67	)	)	PUNCT
taxlaw-2858	291	68	.	.	PUNCT
taxlaw-2858	292	1	thus	thus	ADV
taxlaw-2858	292	2	,	,	PUNCT
taxlaw-2858	292	3	active	active	ADJ
taxlaw-2858	292	4	participation	participation	NOUN
taxlaw-2858	292	5	in	in	ADP
taxlaw-2858	292	6	these	these	DET
taxlaw-2858	292	7	groups	group	NOUN
taxlaw-2858	292	8	appears	appear	VERB
taxlaw-2858	292	9	to	to	PART
taxlaw-2858	292	10	be	be	AUX
taxlaw-2858	292	11	negatively	negatively	ADV
taxlaw-2858	292	12	correlated	correlate	VERB
taxlaw-2858	292	13	with	with	ADP
taxlaw-2858	292	14	tax	tax	NOUN
taxlaw-2858	292	15	compliance	compliance	NOUN
taxlaw-2858	292	16	,	,	PUNCT
taxlaw-2858	292	17	possibly	possibly	ADV
taxlaw-2858	292	18	promoting	promote	VERB
taxlaw-2858	292	19	social	social	ADJ
taxlaw-2858	292	20	noncompliance	noncompliance	NOUN
taxlaw-2858	292	21	…	…	PUNCT
taxlaw-2858	292	22	perhaps	perhaps	ADV
taxlaw-2858	292	23	those	those	PRON
taxlaw-2858	292	24	with	with	ADP
taxlaw-2858	292	25	a	a	DET
taxlaw-2858	292	26	closer	close	ADJ
taxlaw-2858	292	27	connection	connection	NOUN
taxlaw-2858	292	28	to	to	ADP
taxlaw-2858	292	29	local	local	ADJ
taxlaw-2858	292	30	groups	group	NOUN
taxlaw-2858	292	31	feel	feel	VERB
taxlaw-2858	292	32	a	a	DET
taxlaw-2858	292	33	weaker	weak	ADJ
taxlaw-2858	292	34	connection	connection	NOUN
taxlaw-2858	292	35	to	to	ADP
taxlaw-2858	292	36	the	the	DET
taxlaw-2858	292	37	federal	federal	ADJ
taxlaw-2858	292	38	government	government	NOUN
taxlaw-2858	292	39	,	,	PUNCT
taxlaw-2858	292	40	and	and	CCONJ
taxlaw-2858	292	41	a	a	DET
taxlaw-2858	292	42	weaker	weak	ADJ
taxlaw-2858	292	43	obligation	obligation	NOUN
taxlaw-2858	292	44	to	to	PART
taxlaw-2858	292	45	comply	comply	VERB
taxlaw-2858	292	46	with	with	ADP
taxlaw-2858	292	47	federal	federal	ADJ
taxlaw-2858	292	48	tax	tax	NOUN
taxlaw-2858	292	49	laws	law	NOUN
taxlaw-2858	292	50	.	.	PUNCT
taxlaw-2858	293	1	they	they	PRON
taxlaw-2858	293	2	may	may	AUX
taxlaw-2858	293	3	also	also	ADV
taxlaw-2858	293	4	choose	choose	VERB
taxlaw-2858	293	5	to	to	PART
taxlaw-2858	293	6	associate	associate	VERB
taxlaw-2858	293	7	with	with	ADP
taxlaw-2858	293	8	those	those	PRON
taxlaw-2858	293	9	who	who	PRON
taxlaw-2858	293	10	hold	hold	VERB
taxlaw-2858	293	11	similarly	similarly	ADV
taxlaw-2858	293	12	negative	negative	ADJ
taxlaw-2858	293	13	views	view	NOUN
taxlaw-2858	293	14	about	about	ADP
taxlaw-2858	293	15	the	the	DET
taxlaw-2858	293	16	federal	federal	ADJ
taxlaw-2858	293	17	government	government	NOUN
taxlaw-2858	293	18	and	and	CCONJ
taxlaw-2858	293	19	tax	tax	NOUN
taxlaw-2858	293	20	compliance	compliance	NOUN
taxlaw-2858	293	21	,	,	PUNCT
taxlaw-2858	293	22	which	which	PRON
taxlaw-2858	293	23	reinforced	reinforce	VERB
taxlaw-2858	293	24	their	their	PRON
taxlaw-2858	293	25	own	own	ADJ
taxlaw-2858	293	26	views.74	views.74	NOUN
taxlaw-2858	293	27	in	in	ADP
taxlaw-2858	293	28	short	short	ADJ
taxlaw-2858	293	29	,	,	PUNCT
taxlaw-2858	293	30	trust	trust	NOUN
taxlaw-2858	293	31	in	in	ADP
taxlaw-2858	293	32	government	government	NOUN
taxlaw-2858	293	33	versus	versus	ADP
taxlaw-2858	293	34	local	local	ADJ
taxlaw-2858	293	35	ties	tie	NOUN
taxlaw-2858	293	36	were	be	AUX
taxlaw-2858	293	37	better	well	ADJ
taxlaw-2858	293	38	indicators	indicator	NOUN
taxlaw-2858	293	39	of	of	ADP
taxlaw-2858	293	40	compliance	compliance	NOUN
taxlaw-2858	293	41	behavior	behavior	NOUN
taxlaw-2858	293	42	than	than	ADP
taxlaw-2858	293	43	deterrence	deterrence	NOUN
taxlaw-2858	293	44	,	,	PUNCT
taxlaw-2858	293	45	morality	morality	NOUN
taxlaw-2858	293	46	,	,	PUNCT
taxlaw-2858	293	47	or	or	CCONJ
taxlaw-2858	293	48	norms	norm	NOUN
taxlaw-2858	293	49	(	(	PUNCT
taxlaw-2858	293	50	inasmuch	inasmuch	ADJ
taxlaw-2858	293	51	as	as	SCONJ
taxlaw-2858	293	52	noncompliance	noncompliance	NOUN
taxlaw-2858	293	53	may	may	AUX
taxlaw-2858	293	54	be	be	AUX
taxlaw-2858	293	55	social	social	ADJ
taxlaw-2858	293	56	as	as	ADV
taxlaw-2858	293	57	well	well	ADV
taxlaw-2858	293	58	as	as	ADP
taxlaw-2858	293	59	asocial	asocial	ADJ
taxlaw-2858	293	60	)	)	PUNCT
taxlaw-2858	293	61	.	.	PUNCT
taxlaw-2858	294	1	the	the	DET
taxlaw-2858	294	2	apparent	apparent	ADJ
taxlaw-2858	294	3	contradiction	contradiction	NOUN
taxlaw-2858	294	4	between	between	ADP
taxlaw-2858	294	5	received	receive	VERB
taxlaw-2858	294	6	norms	norm	NOUN
taxlaw-2858	294	7	and	and	CCONJ
taxlaw-2858	294	8	(	(	PUNCT
taxlaw-2858	294	9	non)compliance	non)compliance	NOUN
taxlaw-2858	294	10	level	level	NOUN
taxlaw-2858	294	11	may	may	AUX
taxlaw-2858	294	12	reflect	reflect	VERB
taxlaw-2858	294	13	the	the	DET
taxlaw-2858	294	14	inherent	inherent	ADJ
taxlaw-2858	294	15	tension	tension	NOUN
taxlaw-2858	294	16	between	between	ADP
taxlaw-2858	294	17	commitment	commitment	NOUN
taxlaw-2858	294	18	to	to	ADP
taxlaw-2858	294	19	the	the	DET
taxlaw-2858	294	20	nationstate	nationstate	NOUN
taxlaw-2858	294	21	versus	versus	ADP
taxlaw-2858	294	22	the	the	DET
taxlaw-2858	294	23	local	local	ADJ
taxlaw-2858	294	24	community	community	NOUN
taxlaw-2858	294	25	.	.	PUNCT
taxlaw-2858	295	1	71	71	NUM
taxlaw-2858	296	1	i	i	PRON
taxlaw-2858	296	2	d.	d.	PROPN
taxlaw-2858	296	3	at	at	ADP
taxlaw-2858	296	4	85	85	NUM
taxlaw-2858	296	5	(	(	PUNCT
taxlaw-2858	296	6	footnote	footnote	NOUN
taxlaw-2858	296	7	omitted	omit	VERB
taxlaw-2858	296	8	)	)	PUNCT
taxlaw-2858	296	9	.	.	PUNCT
taxlaw-2858	297	1	72	72	NUM
taxlaw-2858	298	1	i	i	PRON
taxlaw-2858	298	2	d.	d.	NOUN
taxlaw-2858	298	3	at	at	ADP
taxlaw-2858	298	4	70	70	NUM
taxlaw-2858	298	5	(	(	PUNCT
taxlaw-2858	298	6	footnotes	footnote	NOUN
taxlaw-2858	298	7	omitted	omit	VERB
taxlaw-2858	298	8	)	)	PUNCT
taxlaw-2858	298	9	.	.	PUNCT
taxlaw-2858	299	1	73	73	NUM
taxlaw-2858	300	1	i	i	PRON
taxlaw-2858	300	2	d.	d.	PROPN
taxlaw-2858	300	3	at	at	ADP
taxlaw-2858	300	4	73	73	NUM
taxlaw-2858	300	5	.	.	PUNCT
taxlaw-2858	301	1	74	74	NUM
taxlaw-2858	302	1	i	i	PRON
taxlaw-2858	302	2	d.	d.	NOUN
taxlaw-2858	302	3	at	at	ADP
taxlaw-2858	302	4	74	74	NUM
taxlaw-2858	302	5	.	.	PUNCT
taxlaw-2858	302	6	2017	2017	NUM
taxlaw-2858	302	7	]	]	PUNCT
taxlaw-2858	302	8	who	who	PRON
taxlaw-2858	302	9	pays	pay	VERB
taxlaw-2858	302	10	the	the	DET
taxlaw-2858	302	11	price	price	NOUN
taxlaw-2858	302	12	of	of	ADP
taxlaw-2858	302	13	civilization	civilization	NOUN
taxlaw-2858	302	14	?	?	PUNCT
taxlaw-2858	303	1	59	59	NUM
taxlaw-2858	303	2	c.	c.	NOUN
taxlaw-2858	303	3	further	further	ADJ
taxlaw-2858	303	4	analysis	analysis	NOUN
taxlaw-2858	303	5	of	of	ADP
taxlaw-2858	303	6	socio	socio	NOUN
taxlaw-2858	303	7	-	-	PUNCT
taxlaw-2858	303	8	geographic	geographic	ADJ
taxlaw-2858	303	9	networks	network	NOUN
taxlaw-2858	303	10	in	in	ADP
taxlaw-2858	303	11	the	the	DET
taxlaw-2858	303	12	community	community	NOUN
taxlaw-2858	303	13	survey	survey	NOUN
taxlaw-2858	303	14	given	give	VERB
taxlaw-2858	303	15	the	the	DET
taxlaw-2858	303	16	results	result	NOUN
taxlaw-2858	303	17	above	above	ADV
taxlaw-2858	303	18	,	,	PUNCT
taxlaw-2858	303	19	the	the	DET
taxlaw-2858	303	20	research	research	NOUN
taxlaw-2858	303	21	team	team	NOUN
taxlaw-2858	303	22	conducted	conduct	VERB
taxlaw-2858	303	23	further	further	ADJ
taxlaw-2858	303	24	analysis	analysis	NOUN
taxlaw-2858	303	25	of	of	ADP
taxlaw-2858	303	26	social	social	ADJ
taxlaw-2858	303	27	networks	network	NOUN
taxlaw-2858	303	28	that	that	PRON
taxlaw-2858	303	29	the	the	DET
taxlaw-2858	303	30	community	community	NOUN
taxlaw-2858	303	31	survey	survey	NOUN
taxlaw-2858	303	32	had	have	AUX
taxlaw-2858	303	33	indicated	indicate	VERB
taxlaw-2858	303	34	were	be	AUX
taxlaw-2858	303	35	geographically	geographically	ADV
taxlaw-2858	303	36	based	base	VERB
taxlaw-2858	303	37	as	as	SCONJ
taxlaw-2858	303	38	follows	follow	VERB
taxlaw-2858	303	39	:	:	PUNCT
taxlaw-2858	303	40	the	the	DET
taxlaw-2858	303	41	community	community	NOUN
taxlaw-2858	303	42	survey	survey	NOUN
taxlaw-2858	303	43	…	…	PUNCT
taxlaw-2858	303	44	mapped	map	VERB
taxlaw-2858	303	45	low	low	ADJ
taxlaw-2858	303	46	-	-	PUNCT
taxlaw-2858	303	47	compliance	compliance	NOUN
taxlaw-2858	303	48	sites	site	NOUN
taxlaw-2858	303	49	as	as	SCONJ
taxlaw-2858	303	50	they	they	PRON
taxlaw-2858	303	51	occurred	occur	VERB
taxlaw-2858	303	52	not	not	PART
taxlaw-2858	303	53	randomly	randomly	ADV
taxlaw-2858	303	54	but	but	CCONJ
taxlaw-2858	303	55	heavily	heavily	ADV
taxlaw-2858	303	56	clustered	clustered	ADJ
taxlaw-2858	303	57	in	in	ADP
taxlaw-2858	303	58	regions	region	NOUN
taxlaw-2858	303	59	where	where	SCONJ
taxlaw-2858	303	60	geographers	geographer	NOUN
taxlaw-2858	303	61	have	have	AUX
taxlaw-2858	303	62	classified	classify	VERB
taxlaw-2858	303	63	cultures	culture	NOUN
taxlaw-2858	303	64	of	of	ADP
taxlaw-2858	303	65	the	the	DET
taxlaw-2858	303	66	south	south	NOUN
taxlaw-2858	303	67	and	and	CCONJ
taxlaw-2858	303	68	west	west	NOUN
taxlaw-2858	303	69	.	.	PUNCT
taxlaw-2858	304	1	at	at	ADP
taxlaw-2858	304	2	the	the	DET
taxlaw-2858	304	3	same	same	ADJ
taxlaw-2858	304	4	time	time	NOUN
taxlaw-2858	304	5	,	,	PUNCT
taxlaw-2858	304	6	responses	response	NOUN
taxlaw-2858	304	7	to	to	ADP
taxlaw-2858	304	8	a	a	DET
taxlaw-2858	304	9	set	set	NOUN
taxlaw-2858	304	10	of	of	ADP
taxlaw-2858	304	11	questions	question	NOUN
taxlaw-2858	304	12	in	in	ADP
taxlaw-2858	304	13	the	the	DET
taxlaw-2858	304	14	community	community	NOUN
taxlaw-2858	304	15	survey	survey	NOUN
taxlaw-2858	304	16	tended	tend	VERB
taxlaw-2858	304	17	to	to	PART
taxlaw-2858	304	18	link	link	VERB
taxlaw-2858	304	19	low	low	ADJ
taxlaw-2858	304	20	compliance	compliance	NOUN
taxlaw-2858	304	21	levels	level	NOUN
taxlaw-2858	304	22	with	with	ADP
taxlaw-2858	304	23	social	social	ADJ
taxlaw-2858	304	24	affiliations	affiliation	NOUN
taxlaw-2858	304	25	or	or	CCONJ
taxlaw-2858	304	26	networks	network	NOUN
taxlaw-2858	304	27	associated	associate	VERB
taxlaw-2858	304	28	especially	especially	ADV
taxlaw-2858	304	29	with	with	ADP
taxlaw-2858	304	30	volunteering	volunteering	NOUN
taxlaw-2858	304	31	,	,	PUNCT
taxlaw-2858	304	32	voting	voting	NOUN
taxlaw-2858	304	33	,	,	PUNCT
taxlaw-2858	304	34	and	and	CCONJ
taxlaw-2858	304	35	congregations	congregation	NOUN
taxlaw-2858	304	36	(	(	PUNCT
taxlaw-2858	304	37	i.e.	i.e.	X
taxlaw-2858	304	38	houses	house	NOUN
taxlaw-2858	304	39	of	of	ADP
taxlaw-2858	304	40	worship	worship	NOUN
taxlaw-2858	304	41	of	of	ADP
taxlaw-2858	304	42	any	any	DET
taxlaw-2858	304	43	denomination	denomination	NOUN
taxlaw-2858	304	44	)	)	PUNCT
taxlaw-2858	304	45	.	.	PUNCT
taxlaw-2858	305	1	consequently	consequently	ADV
taxlaw-2858	305	2	,	,	PUNCT
taxlaw-2858	305	3	the	the	DET
taxlaw-2858	305	4	question	question	NOUN
taxlaw-2858	305	5	arises	arise	VERB
taxlaw-2858	305	6	whether	whether	SCONJ
taxlaw-2858	305	7	low	low	ADJ
taxlaw-2858	305	8	-	-	PUNCT
taxlaw-2858	305	9	compliance	compliance	NOUN
taxlaw-2858	305	10	sites	site	NOUN
taxlaw-2858	305	11	are	be	AUX
taxlaw-2858	305	12	located	locate	VERB
taxlaw-2858	305	13	in	in	ADP
taxlaw-2858	305	14	regions	region	NOUN
taxlaw-2858	305	15	where	where	SCONJ
taxlaw-2858	305	16	those	those	DET
taxlaw-2858	305	17	social	social	ADJ
taxlaw-2858	305	18	networks	network	NOUN
taxlaw-2858	305	19	are	be	AUX
taxlaw-2858	305	20	prevalent	prevalent	ADJ
taxlaw-2858	305	21	.	.	PUNCT
taxlaw-2858	306	1	to	to	PART
taxlaw-2858	306	2	answer	answer	VERB
taxlaw-2858	306	3	that	that	DET
taxlaw-2858	306	4	question	question	NOUN
taxlaw-2858	306	5	,	,	PUNCT
taxlaw-2858	306	6	further	further	ADJ
taxlaw-2858	306	7	analysis	analysis	NOUN
taxlaw-2858	306	8	focuses	focus	VERB
taxlaw-2858	306	9	on	on	ADP
taxlaw-2858	306	10	one	one	NUM
taxlaw-2858	306	11	state	state	NOUN
taxlaw-2858	306	12	[	[	X
taxlaw-2858	306	13	of	of	ADP
taxlaw-2858	306	14	the	the	DET
taxlaw-2858	306	15	u.s	u.s	PROPN
taxlaw-2858	306	16	.	.	PROPN
taxlaw-2858	306	17	]	]	PUNCT
taxlaw-2858	307	1	containing	contain	VERB
taxlaw-2858	307	2	low	low	ADJ
taxlaw-2858	307	3	-	-	PUNCT
taxlaw-2858	307	4	compliance	compliance	NOUN
taxlaw-2858	307	5	sites	site	NOUN
taxlaw-2858	307	6	among	among	ADP
taxlaw-2858	307	7	other	other	ADJ
taxlaw-2858	307	8	sites	site	NOUN
taxlaw-2858	307	9	not	not	PART
taxlaw-2858	307	10	so	so	ADV
taxlaw-2858	307	11	classified	classified	ADJ
taxlaw-2858	307	12	.	.	PUNCT
taxlaw-2858	308	1	in	in	ADP
taxlaw-2858	308	2	particular	particular	ADJ
taxlaw-2858	308	3	,	,	PUNCT
taxlaw-2858	308	4	the	the	DET
taxlaw-2858	308	5	state	state	NOUN
taxlaw-2858	308	6	is	be	AUX
taxlaw-2858	308	7	composed	compose	VERB
taxlaw-2858	308	8	of	of	ADP
taxlaw-2858	308	9	23	23	NUM
taxlaw-2858	308	10	counties	county	NOUN
taxlaw-2858	308	11	,	,	PUNCT
taxlaw-2858	308	12	six	six	NUM
taxlaw-2858	308	13	of	of	ADP
taxlaw-2858	308	14	which	which	PRON
taxlaw-2858	308	15	contained	contain	VERB
taxlaw-2858	308	16	low	low	ADJ
taxlaw-2858	308	17	-	-	PUNCT
taxlaw-2858	308	18	compliance	compliance	NOUN
taxlaw-2858	308	19	sites	site	NOUN
taxlaw-2858	308	20	.	.	PUNCT
taxlaw-2858	309	1	physical	physical	ADJ
taxlaw-2858	309	2	geography	geography	NOUN
taxlaw-2858	309	3	divides	divide	VERB
taxlaw-2858	309	4	the	the	DET
taxlaw-2858	309	5	counties	county	NOUN
taxlaw-2858	309	6	into	into	ADP
taxlaw-2858	309	7	areas	area	NOUN
taxlaw-2858	309	8	labeled	label	VERB
taxlaw-2858	309	9	valley	valley	NOUN
taxlaw-2858	309	10	,	,	PUNCT
taxlaw-2858	309	11	hills	hill	NOUN
taxlaw-2858	309	12	,	,	PUNCT
taxlaw-2858	309	13	and	and	CCONJ
taxlaw-2858	309	14	shore	shore	PROPN
taxlaw-2858	309	15	(	(	PUNCT
taxlaw-2858	309	16	east	east	PROPN
taxlaw-2858	309	17	&	&	CCONJ
taxlaw-2858	309	18	west	west	PROPN
taxlaw-2858	309	19	)	)	PUNCT
taxlaw-2858	309	20	.	.	PUNCT
taxlaw-2858	310	1	according	accord	VERB
taxlaw-2858	310	2	to	to	ADP
taxlaw-2858	310	3	geographers	geographer	NOUN
taxlaw-2858	310	4	,	,	PUNCT
taxlaw-2858	310	5	the	the	DET
taxlaw-2858	310	6	valley	valley	NOUN
taxlaw-2858	310	7	and	and	CCONJ
taxlaw-2858	310	8	east	east	PROPN
taxlaw-2858	310	9	shore	shore	PROPN
taxlaw-2858	310	10	fall	fall	NOUN
taxlaw-2858	310	11	into	into	ADP
taxlaw-2858	310	12	cultures	culture	NOUN
taxlaw-2858	310	13	of	of	ADP
taxlaw-2858	310	14	the	the	DET
taxlaw-2858	310	15	north	north	NOUN
taxlaw-2858	310	16	and	and	CCONJ
taxlaw-2858	310	17	south	south	NOUN
taxlaw-2858	310	18	,	,	PUNCT
taxlaw-2858	310	19	respectively	respectively	ADV
taxlaw-2858	310	20	.	.	PUNCT
taxlaw-2858	311	1	the	the	DET
taxlaw-2858	311	2	hills	hill	NOUN
taxlaw-2858	311	3	and	and	CCONJ
taxlaw-2858	311	4	adjacent	adjacent	ADJ
taxlaw-2858	311	5	west	west	PROPN
taxlaw-2858	311	6	shore	shore	PROPN
taxlaw-2858	311	7	run	run	NOUN
taxlaw-2858	311	8	between	between	ADP
taxlaw-2858	311	9	those	those	DET
taxlaw-2858	311	10	two	two	NUM
taxlaw-2858	311	11	areas	area	NOUN
taxlaw-2858	311	12	,	,	PUNCT
taxlaw-2858	311	13	hosting	host	VERB
taxlaw-2858	311	14	a	a	DET
taxlaw-2858	311	15	regional	regional	ADJ
taxlaw-2858	311	16	metropolitan	metropolitan	ADJ
taxlaw-2858	311	17	corridor	corridor	NOUN
taxlaw-2858	311	18	classified	classify	VERB
taxlaw-2858	311	19	by	by	ADP
taxlaw-2858	311	20	geographers	geographer	NOUN
taxlaw-2858	311	21	as	as	ADP
taxlaw-2858	311	22	megalopolis	megalopoli	NOUN
taxlaw-2858	311	23	.	.	PUNCT
taxlaw-2858	312	1	the	the	DET
taxlaw-2858	312	2	low	low	ADJ
taxlaw-2858	312	3	-	-	PUNCT
taxlaw-2858	312	4	compliance	compliance	NOUN
taxlaw-2858	312	5	sites	site	NOUN
taxlaw-2858	312	6	were	be	AUX
taxlaw-2858	312	7	located	locate	VERB
taxlaw-2858	312	8	in	in	ADP
taxlaw-2858	312	9	megalopolis	megalopoli	NOUN
taxlaw-2858	312	10	.	.	PUNCT
taxlaw-2858	313	1	given	give	VERB
taxlaw-2858	313	2	this	this	DET
taxlaw-2858	313	3	geographic	geographic	ADJ
taxlaw-2858	313	4	layout	layout	NOUN
taxlaw-2858	313	5	,	,	PUNCT
taxlaw-2858	313	6	this	this	DET
taxlaw-2858	313	7	analysis	analysis	NOUN
taxlaw-2858	313	8	employs	employ	VERB
taxlaw-2858	313	9	a	a	DET
taxlaw-2858	313	10	fairly	fairly	ADV
taxlaw-2858	313	11	transparent	transparent	ADJ
taxlaw-2858	313	12	methodology	methodology	NOUN
taxlaw-2858	313	13	as	as	SCONJ
taxlaw-2858	313	14	follows	follow	VERB
taxlaw-2858	313	15	…	…	PUNCT
taxlaw-2858	313	16	[	[	X
taxlaw-2858	313	17	the	the	DET
taxlaw-2858	313	18	research	research	NOUN
taxlaw-2858	313	19	team	team	NOUN
taxlaw-2858	313	20	compiled	compile	VERB
taxlaw-2858	313	21	]	]	PUNCT
taxlaw-2858	314	1	statistics	statistic	NOUN
taxlaw-2858	314	2	reported	report	VERB
taxlaw-2858	314	3	by	by	ADP
taxlaw-2858	314	4	the	the	DET
taxlaw-2858	314	5	u.s	u.s	PROPN
taxlaw-2858	314	6	.	.	PROPN
taxlaw-2858	314	7	census	census	PROPN
taxlaw-2858	314	8	and	and	CCONJ
taxlaw-2858	314	9	other	other	ADJ
taxlaw-2858	314	10	published	publish	VERB
taxlaw-2858	314	11	sources	source	NOUN
taxlaw-2858	314	12	on	on	ADP
taxlaw-2858	314	13	relevant	relevant	ADJ
taxlaw-2858	314	14	demographics	demographic	NOUN
taxlaw-2858	314	15	,	,	PUNCT
taxlaw-2858	314	16	urban	urban	ADJ
taxlaw-2858	314	17	concentration	concentration	NOUN
taxlaw-2858	314	18	,	,	PUNCT
taxlaw-2858	314	19	congregational	congregational	ADJ
taxlaw-2858	314	20	membership	membership	NOUN
taxlaw-2858	314	21	,	,	PUNCT
taxlaw-2858	314	22	charities	charity	NOUN
taxlaw-2858	314	23	,	,	PUNCT
taxlaw-2858	314	24	and	and	CCONJ
taxlaw-2858	314	25	voter	voter	NOUN
taxlaw-2858	314	26	turn	turn	NOUN
taxlaw-2858	314	27	-	-	PUNCT
taxlaw-2858	314	28	out	out	NOUN
taxlaw-2858	314	29	.	.	PUNCT
taxlaw-2858	315	1	countylevel	countylevel	ADJ
taxlaw-2858	315	2	data	datum	NOUN
taxlaw-2858	315	3	are	be	AUX
taxlaw-2858	315	4	averaged	average	VERB
taxlaw-2858	315	5	into	into	ADP
taxlaw-2858	315	6	the	the	DET
taxlaw-2858	315	7	four	four	NUM
taxlaw-2858	315	8	physical	physical	ADJ
taxlaw-2858	315	9	areas	area	NOUN
taxlaw-2858	315	10	,	,	PUNCT
taxlaw-2858	315	11	with	with	SCONJ
taxlaw-2858	315	12	the	the	DET
taxlaw-2858	315	13	two	two	NUM
taxlaw-2858	315	14	middle	middle	ADJ
taxlaw-2858	315	15	areas	area	NOUN
taxlaw-2858	315	16	again	again	ADV
taxlaw-2858	315	17	averaged	average	VERB
taxlaw-2858	315	18	for	for	ADP
taxlaw-2858	315	19	megalopolis	megalopoli	NOUN
taxlaw-2858	315	20	,	,	PUNCT
taxlaw-2858	315	21	which	which	PRON
taxlaw-2858	315	22	has	have	VERB
taxlaw-2858	315	23	the	the	DET
taxlaw-2858	315	24	highest	high	ADJ
taxlaw-2858	315	25	urban	urban	ADJ
taxlaw-2858	315	26	concentration	concentration	NOUN
taxlaw-2858	315	27	…	…	PUNCT
taxlaw-2858	315	28	the	the	DET
taxlaw-2858	315	29	demographic	demographic	ADJ
taxlaw-2858	315	30	and	and	CCONJ
taxlaw-2858	315	31	related	related	ADJ
taxlaw-2858	315	32	statistics	statistic	NOUN
taxlaw-2858	315	33	for	for	ADP
taxlaw-2858	315	34	the	the	DET
taxlaw-2858	315	35	geographic	geographic	ADJ
taxlaw-2858	315	36	areas	area	NOUN
taxlaw-2858	315	37	identified	identify	VERB
taxlaw-2858	315	38	above	above	ADP
taxlaw-2858	315	39	[	[	PUNCT
taxlaw-2858	315	40	in	in	ADP
taxlaw-2858	315	41	the	the	DET
taxlaw-2858	315	42	relevant	relevant	ADJ
taxlaw-2858	315	43	time	time	NOUN
taxlaw-2858	315	44	-	-	PUNCT
taxlaw-2858	315	45	frame	frame	NOUN
taxlaw-2858	315	46	]	]	PUNCT
taxlaw-2858	315	47	reveal	reveal	VERB
taxlaw-2858	315	48	the	the	DET
taxlaw-2858	315	49	following	following	NOUN
taxlaw-2858	315	50	.	.	PUNCT
taxlaw-2858	316	1	megalopolis	megalopoli	NOUN
taxlaw-2858	316	2	has	have	VERB
taxlaw-2858	316	3	the	the	DET
taxlaw-2858	316	4	highest	high	ADJ
taxlaw-2858	316	5	percentages	percentage	NOUN
taxlaw-2858	316	6	of	of	ADP
taxlaw-2858	316	7	population	population	NOUN
taxlaw-2858	316	8	involved	involve	VERB
taxlaw-2858	316	9	in	in	ADP
taxlaw-2858	316	10	congregations	congregation	NOUN
taxlaw-2858	316	11	,	,	PUNCT
taxlaw-2858	316	12	living	live	VERB
taxlaw-2858	316	13	in	in	ADP
taxlaw-2858	316	14	families	family	NOUN
taxlaw-2858	316	15	,	,	PUNCT
taxlaw-2858	316	16	and	and	CCONJ
taxlaw-2858	316	17	turning	turn	VERB
taxlaw-2858	316	18	out	out	ADP
taxlaw-2858	316	19	to	to	PART
taxlaw-2858	316	20	vote	vote	VERB
taxlaw-2858	316	21	(	(	PUNCT
taxlaw-2858	316	22	depending	depend	VERB
taxlaw-2858	316	23	on	on	ADP
taxlaw-2858	316	24	which	which	DET
taxlaw-2858	316	25	election	election	NOUN
taxlaw-2858	316	26	)	)	PUNCT
taxlaw-2858	316	27	.	.	PUNCT
taxlaw-2858	317	1	within	within	ADP
taxlaw-2858	317	2	megalopolis	megalopoli	NOUN
taxlaw-2858	317	3	,	,	PUNCT
taxlaw-2858	317	4	the	the	DET
taxlaw-2858	317	5	six	six	NUM
taxlaw-2858	317	6	counties	county	NOUN
taxlaw-2858	317	7	containing	contain	VERB
taxlaw-2858	317	8	low	low	ADJ
taxlaw-2858	317	9	-	-	PUNCT
taxlaw-2858	317	10	compliance	compliance	NOUN
taxlaw-2858	317	11	sites	site	NOUN
taxlaw-2858	317	12	had	have	VERB
taxlaw-2858	317	13	high	high	ADJ
taxlaw-2858	317	14	rates	rate	NOUN
taxlaw-2858	317	15	of	of	ADP
taxlaw-2858	317	16	urban	urban	ADJ
taxlaw-2858	317	17	concentration	concentration	NOUN
taxlaw-2858	317	18	and	and	CCONJ
taxlaw-2858	317	19	ethnic	ethnic	ADJ
taxlaw-2858	317	20	diversity	diversity	NOUN
taxlaw-2858	317	21	.	.	PUNCT
taxlaw-2858	318	1	on	on	ADP
taxlaw-2858	318	2	the	the	DET
taxlaw-2858	318	3	other	other	ADJ
taxlaw-2858	318	4	hand	hand	NOUN
taxlaw-2858	318	5	,	,	PUNCT
taxlaw-2858	318	6	the	the	DET
taxlaw-2858	318	7	valley	valley	NOUN
taxlaw-2858	318	8	has	have	VERB
taxlaw-2858	318	9	the	the	DET
taxlaw-2858	318	10	most	most	ADJ
taxlaw-2858	318	11	charities	charity	NOUN
taxlaw-2858	318	12	per	per	ADP
taxlaw-2858	318	13	ten	ten	NUM
taxlaw-2858	318	14	thousand	thousand	NUM
taxlaw-2858	318	15	population	population	NOUN
taxlaw-2858	318	16	.	.	PUNCT
taxlaw-2858	319	1	the	the	DET
taxlaw-2858	319	2	valley	valley	NOUN
taxlaw-2858	319	3	has	have	VERB
taxlaw-2858	319	4	the	the	DET
taxlaw-2858	319	5	lowest	low	ADJ
taxlaw-2858	319	6	rates	rate	NOUN
taxlaw-2858	319	7	of	of	ADP
taxlaw-2858	319	8	voter	voter	NOUN
taxlaw-2858	319	9	turnout	turnout	NOUN
taxlaw-2858	319	10	and	and	CCONJ
taxlaw-2858	319	11	population	population	NOUN
taxlaw-2858	319	12	living	live	VERB
taxlaw-2858	319	13	in	in	ADP
taxlaw-2858	319	14	families	family	NOUN
taxlaw-2858	319	15	.	.	PUNCT
taxlaw-2858	320	1	overall	overall	ADV
taxlaw-2858	320	2	,	,	PUNCT
taxlaw-2858	320	3	the	the	DET
taxlaw-2858	320	4	valley	valley	NOUN
taxlaw-2858	320	5	’s	’s	PART
taxlaw-2858	320	6	population	population	NOUN
taxlaw-2858	320	7	is	be	AUX
taxlaw-2858	320	8	the	the	DET
taxlaw-2858	320	9	oldest	old	ADJ
taxlaw-2858	320	10	,	,	PUNCT
taxlaw-2858	320	11	least	least	ADV
taxlaw-2858	320	12	ethnically	ethnically	ADV
taxlaw-2858	320	13	diverse	diverse	ADJ
taxlaw-2858	320	14	,	,	PUNCT
taxlaw-2858	320	15	and	and	CCONJ
taxlaw-2858	320	16	most	most	ADV
taxlaw-2858	320	17	masculine	masculine	ADJ
taxlaw-2858	320	18	(	(	PUNCT
taxlaw-2858	320	19	i.e.	i.e.	X
taxlaw-2858	320	20	has	have	AUX
taxlaw-2858	320	21	the	the	DET
taxlaw-2858	320	22	highest	high	ADJ
taxlaw-2858	320	23	male	male	NOUN
taxlaw-2858	320	24	to	to	ADP
taxlaw-2858	320	25	female	female	ADJ
taxlaw-2858	320	26	ratio	ratio	NOUN
taxlaw-2858	320	27	)	)	PUNCT
taxlaw-2858	320	28	of	of	ADP
taxlaw-2858	320	29	the	the	DET
taxlaw-2858	320	30	three	three	NUM
taxlaw-2858	320	31	average	average	ADJ
taxlaw-2858	320	32	areas	area	NOUN
taxlaw-2858	320	33	.	.	PUNCT
taxlaw-2858	321	1	finally	finally	ADV
taxlaw-2858	321	2	,	,	PUNCT
taxlaw-2858	321	3	the	the	DET
taxlaw-2858	321	4	east	east	PROPN
taxlaw-2858	321	5	shore	shore	PROPN
taxlaw-2858	321	6	population	population	NOUN
taxlaw-2858	321	7	was	be	AUX
taxlaw-2858	321	8	the	the	DET
taxlaw-2858	321	9	youngest	young	ADJ
taxlaw-2858	321	10	and	and	CCONJ
taxlaw-2858	321	11	least	least	ADV
taxlaw-2858	321	12	religious	religious	ADJ
taxlaw-2858	321	13	,	,	PUNCT
taxlaw-2858	321	14	but	but	CCONJ
taxlaw-2858	321	15	most	most	ADJ
taxlaw-2858	321	16	rural	rural	ADJ
taxlaw-2858	321	17	.	.	PUNCT
taxlaw-2858	322	1	in	in	ADP
taxlaw-2858	322	2	sum	sum	NOUN
taxlaw-2858	322	3	,	,	PUNCT
taxlaw-2858	322	4	megalopolis	megalopoli	NOUN
taxlaw-2858	322	5	had	have	VERB
taxlaw-2858	322	6	some	some	DET
taxlaw-2858	322	7	expected	expect	VERB
taxlaw-2858	322	8	characteristics	characteristic	NOUN
taxlaw-2858	322	9	related	relate	VERB
taxlaw-2858	322	10	to	to	ADP
taxlaw-2858	322	11	social	social	ADJ
taxlaw-2858	322	12	networks	network	NOUN
taxlaw-2858	322	13	.	.	PUNCT
taxlaw-2858	323	1	however	however	ADV
taxlaw-2858	323	2	,	,	PUNCT
taxlaw-2858	323	3	another	another	DET
taxlaw-2858	323	4	area	area	NOUN
taxlaw-2858	323	5	turned	turn	VERB
taxlaw-2858	323	6	out	out	ADP
taxlaw-2858	323	7	to	to	PART
taxlaw-2858	323	8	be	be	AUX
taxlaw-2858	323	9	more	more	ADV
taxlaw-2858	323	10	charitable	charitable	ADJ
taxlaw-2858	323	11	.	.	PUNCT
taxlaw-2858	324	1	accordingly	accordingly	ADV
taxlaw-2858	324	2	,	,	PUNCT
taxlaw-2858	324	3	[	[	X
taxlaw-2858	324	4	the	the	DET
taxlaw-2858	324	5	analysis	analysis	NOUN
taxlaw-2858	324	6	]	]	PUNCT
taxlaw-2858	324	7	…	…	PUNCT
taxlaw-2858	324	8	may	may	AUX
taxlaw-2858	324	9	be	be	AUX
taxlaw-2858	324	10	inconclusive	inconclusive	ADJ
taxlaw-2858	324	11	at	at	ADP
taxlaw-2858	324	12	this	this	DET
taxlaw-2858	324	13	point	point	NOUN
taxlaw-2858	324	14	while	while	SCONJ
taxlaw-2858	324	15	additional	additional	ADJ
taxlaw-2858	324	16	research	research	NOUN
taxlaw-2858	324	17	could	could	AUX
taxlaw-2858	324	18	60	60	NUM
taxlaw-2858	324	19	columbia	columbia	PROPN
taxlaw-2858	324	20	journal	journal	PROPN
taxlaw-2858	324	21	of	of	ADP
taxlaw-2858	324	22	tax	tax	NOUN
taxlaw-2858	324	23	law	law	NOUN
taxlaw-2858	325	1	[	[	X
taxlaw-2858	325	2	vol.9:45	vol.9:45	NOUN
taxlaw-2858	325	3	uncover	uncover	VERB
taxlaw-2858	325	4	further	far	ADV
taxlaw-2858	325	5	,	,	PUNCT
taxlaw-2858	325	6	more	more	ADV
taxlaw-2858	325	7	granular	granular	ADJ
taxlaw-2858	325	8	data	datum	NOUN
taxlaw-2858	325	9	.	.	PUNCT
taxlaw-2858	326	1	if	if	SCONJ
taxlaw-2858	326	2	further	further	ADJ
taxlaw-2858	326	3	research	research	NOUN
taxlaw-2858	326	4	could	could	AUX
taxlaw-2858	326	5	confirm	confirm	VERB
taxlaw-2858	326	6	that	that	SCONJ
taxlaw-2858	326	7	the	the	DET
taxlaw-2858	326	8	least	least	ADV
taxlaw-2858	326	9	compliant	compliant	ADJ
taxlaw-2858	326	10	area	area	NOUN
taxlaw-2858	326	11	is	be	AUX
taxlaw-2858	326	12	the	the	DET
taxlaw-2858	326	13	densest	dense	ADJ
taxlaw-2858	326	14	in	in	ADP
taxlaw-2858	326	15	social	social	ADJ
taxlaw-2858	326	16	networks	network	NOUN
taxlaw-2858	326	17	,	,	PUNCT
taxlaw-2858	326	18	an	an	DET
taxlaw-2858	326	19	implication	implication	NOUN
taxlaw-2858	326	20	might	might	AUX
taxlaw-2858	326	21	be	be	AUX
taxlaw-2858	326	22	that	that	SCONJ
taxlaw-2858	326	23	those	those	DET
taxlaw-2858	326	24	networks	network	NOUN
taxlaw-2858	326	25	could	could	AUX
taxlaw-2858	326	26	be	be	AUX
taxlaw-2858	326	27	a	a	DET
taxlaw-2858	326	28	medium	medium	NOUN
taxlaw-2858	326	29	for	for	ADP
taxlaw-2858	326	30	messages	message	NOUN
taxlaw-2858	326	31	about	about	ADP
taxlaw-2858	326	32	tax	tax	NOUN
taxlaw-2858	326	33	compliance	compliance	NOUN
taxlaw-2858	326	34	.	.	PUNCT
taxlaw-2858	327	1	potentially	potentially	ADV
taxlaw-2858	327	2	,	,	PUNCT
taxlaw-2858	327	3	future	future	ADJ
taxlaw-2858	327	4	research	research	NOUN
taxlaw-2858	327	5	could	could	AUX
taxlaw-2858	327	6	extend	extend	VERB
taxlaw-2858	327	7	to	to	ADP
taxlaw-2858	327	8	field	field	NOUN
taxlaw-2858	327	9	studies	study	NOUN
taxlaw-2858	327	10	at	at	ADP
taxlaw-2858	327	11	a	a	DET
taxlaw-2858	327	12	granular	granular	ADJ
taxlaw-2858	327	13	level	level	NOUN
taxlaw-2858	327	14	…	…	PUNCT
taxlaw-2858	328	1	[	[	X
taxlaw-2858	328	2	f]uture	f]uture	X
taxlaw-2858	328	3	research	research	NOUN
taxlaw-2858	328	4	alternatively	alternatively	ADV
taxlaw-2858	328	5	could	could	AUX
taxlaw-2858	328	6	survey	survey	VERB
taxlaw-2858	328	7	relevant	relevant	ADJ
taxlaw-2858	328	8	social	social	ADJ
taxlaw-2858	328	9	science	science	NOUN
taxlaw-2858	328	10	literature	literature	NOUN
taxlaw-2858	328	11	for	for	ADP
taxlaw-2858	328	12	attributes	attribute	NOUN
taxlaw-2858	328	13	statistically	statistically	ADV
taxlaw-2858	328	14	linked	link	VERB
taxlaw-2858	328	15	to	to	ADP
taxlaw-2858	328	16	the	the	DET
taxlaw-2858	328	17	prevalence	prevalence	NOUN
taxlaw-2858	328	18	or	or	CCONJ
taxlaw-2858	328	19	density	density	NOUN
taxlaw-2858	328	20	of	of	ADP
taxlaw-2858	328	21	social	social	ADJ
taxlaw-2858	328	22	networks	network	NOUN
taxlaw-2858	328	23	.	.	PUNCT
taxlaw-2858	329	1	*	*	PUNCT
taxlaw-2858	329	2	*	*	PUNCT
taxlaw-2858	329	3	*	*	PUNCT
taxlaw-2858	329	4	*	*	PUNCT
taxlaw-2858	329	5	*	*	PUNCT
taxlaw-2858	329	6	while	while	SCONJ
taxlaw-2858	329	7	this	this	DET
taxlaw-2858	329	8	[	[	X
taxlaw-2858	329	9	community	community	NOUN
taxlaw-2858	329	10	]	]	PUNCT
taxlaw-2858	329	11	survey	survey	NOUN
taxlaw-2858	329	12	elicited	elicit	VERB
taxlaw-2858	329	13	direct	direct	ADJ
taxlaw-2858	329	14	responses	response	NOUN
taxlaw-2858	329	15	from	from	ADP
taxlaw-2858	329	16	taxpayers	taxpayer	NOUN
taxlaw-2858	329	17	,	,	PUNCT
taxlaw-2858	329	18	the	the	DET
taxlaw-2858	329	19	‘	'	PUNCT
taxlaw-2858	329	20	social	social	ADJ
taxlaw-2858	329	21	’	'	PUNCT
taxlaw-2858	329	22	nature	nature	NOUN
taxlaw-2858	329	23	of	of	ADP
taxlaw-2858	329	24	norms	norm	NOUN
taxlaw-2858	329	25	should	should	AUX
taxlaw-2858	329	26	be	be	AUX
taxlaw-2858	329	27	observable	observable	ADJ
taxlaw-2858	329	28	even	even	ADV
taxlaw-2858	329	29	beyond	beyond	ADP
taxlaw-2858	329	30	these	these	DET
taxlaw-2858	329	31	responses	response	NOUN
taxlaw-2858	329	32	,	,	PUNCT
taxlaw-2858	329	33	potentially	potentially	ADV
taxlaw-2858	329	34	by	by	ADP
taxlaw-2858	329	35	observing	observe	VERB
taxlaw-2858	329	36	characteristics	characteristic	NOUN
taxlaw-2858	329	37	of	of	ADP
taxlaw-2858	329	38	the	the	DET
taxlaw-2858	329	39	highand	highand	ADJ
taxlaw-2858	329	40	low	low	ADJ
taxlaw-2858	329	41	-	-	PUNCT
taxlaw-2858	329	42	compliance	compliance	NOUN
taxlaw-2858	329	43	communities	community	NOUN
taxlaw-2858	329	44	or	or	CCONJ
taxlaw-2858	329	45	regions	region	NOUN
taxlaw-2858	329	46	.	.	PUNCT
taxlaw-2858	330	1	future	future	ADJ
taxlaw-2858	330	2	research	research	NOUN
taxlaw-2858	330	3	could	could	AUX
taxlaw-2858	330	4	build	build	VERB
taxlaw-2858	330	5	upon	upon	SCONJ
taxlaw-2858	330	6	the	the	DET
taxlaw-2858	330	7	survey	survey	NOUN
taxlaw-2858	330	8	results	result	NOUN
taxlaw-2858	330	9	by	by	ADP
taxlaw-2858	330	10	investigating	investigate	VERB
taxlaw-2858	330	11	social	social	ADJ
taxlaw-2858	330	12	noncompliance	noncompliance	NOUN
taxlaw-2858	330	13	and	and	CCONJ
taxlaw-2858	330	14	compliance	compliance	NOUN
taxlaw-2858	330	15	in	in	ADP
taxlaw-2858	330	16	sites	site	NOUN
taxlaw-2858	330	17	where	where	SCONJ
taxlaw-2858	330	18	they	they	PRON
taxlaw-2858	330	19	occur	occur	VERB
taxlaw-2858	330	20	.	.	PUNCT
taxlaw-2858	331	1	further	further	ADJ
taxlaw-2858	331	2	investigation	investigation	NOUN
taxlaw-2858	331	3	would	would	AUX
taxlaw-2858	331	4	relate	relate	VERB
taxlaw-2858	331	5	to	to	ADP
taxlaw-2858	331	6	tax	tax	NOUN
taxlaw-2858	331	7	administration	administration	NOUN
taxlaw-2858	331	8	vis	vis	X
taxlaw-2858	331	9	-	-	PUNCT
taxlaw-2858	331	10	à	à	X
taxlaw-2858	331	11	-	-	PUNCT
taxlaw-2858	331	12	vis	vis	X
taxlaw-2858	331	13	regional	regional	ADJ
taxlaw-2858	331	14	traditions.75	traditions.75	PROPN
taxlaw-2858	331	15	thus	thus	ADV
taxlaw-2858	331	16	,	,	PUNCT
taxlaw-2858	331	17	there	there	PRON
taxlaw-2858	331	18	were	be	VERB
taxlaw-2858	331	19	some	some	DET
taxlaw-2858	331	20	indications	indication	NOUN
taxlaw-2858	331	21	that	that	SCONJ
taxlaw-2858	331	22	tax	tax	NOUN
taxlaw-2858	331	23	noncompliance	noncompliance	NOUN
taxlaw-2858	331	24	travels	travel	VERB
taxlaw-2858	331	25	along	along	ADP
taxlaw-2858	331	26	social	social	ADJ
taxlaw-2858	331	27	networks	network	NOUN
taxlaw-2858	331	28	.	.	PUNCT
taxlaw-2858	332	1	since	since	SCONJ
taxlaw-2858	332	2	the	the	DET
taxlaw-2858	332	3	foregoing	forego	VERB
taxlaw-2858	332	4	geographic	geographic	ADJ
taxlaw-2858	332	5	profile	profile	NOUN
taxlaw-2858	332	6	based	base	VERB
taxlaw-2858	332	7	on	on	ADP
taxlaw-2858	332	8	the	the	DET
taxlaw-2858	332	9	community	community	NOUN
taxlaw-2858	332	10	survey	survey	NOUN
taxlaw-2858	332	11	above	above	ADV
taxlaw-2858	332	12	suggested	suggest	VERB
taxlaw-2858	332	13	in	in	ADP
taxlaw-2858	332	14	part	part	NOUN
taxlaw-2858	332	15	that	that	SCONJ
taxlaw-2858	332	16	granular	granular	ADJ
taxlaw-2858	332	17	field	field	NOUN
taxlaw-2858	332	18	research	research	NOUN
taxlaw-2858	332	19	could	could	AUX
taxlaw-2858	332	20	prove	prove	VERB
taxlaw-2858	332	21	fruitful	fruitful	ADJ
taxlaw-2858	332	22	,	,	PUNCT
taxlaw-2858	332	23	literature	literature	NOUN
taxlaw-2858	332	24	reviewed	review	VERB
taxlaw-2858	332	25	below	below	ADV
taxlaw-2858	332	26	reveals	reveal	VERB
taxlaw-2858	332	27	a	a	DET
taxlaw-2858	332	28	couple	couple	NOUN
taxlaw-2858	332	29	of	of	ADP
taxlaw-2858	332	30	examples	example	NOUN
taxlaw-2858	332	31	of	of	ADP
taxlaw-2858	332	32	field	field	NOUN
taxlaw-2858	332	33	studies	study	NOUN
taxlaw-2858	332	34	of	of	ADP
taxlaw-2858	332	35	legal	legal	ADJ
taxlaw-2858	332	36	and	and	CCONJ
taxlaw-2858	332	37	tax	tax	NOUN
taxlaw-2858	332	38	compliance	compliance	NOUN
taxlaw-2858	332	39	.	.	PUNCT
taxlaw-2858	333	1	vi	vi	X
taxlaw-2858	333	2	.	.	PROPN
taxlaw-2858	333	3	field	field	NOUN
taxlaw-2858	333	4	studies	study	NOUN
taxlaw-2858	333	5	of	of	ADP
taxlaw-2858	333	6	legal	legal	ADJ
taxlaw-2858	333	7	&	&	CCONJ
taxlaw-2858	333	8	tax	tax	NOUN
taxlaw-2858	333	9	compliance	compliance	NOUN
taxlaw-2858	333	10	in	in	ADP
taxlaw-2858	333	11	the	the	DET
taxlaw-2858	333	12	social	social	ADJ
taxlaw-2858	333	13	science	science	NOUN
taxlaw-2858	333	14	literature	literature	NOUN
taxlaw-2858	333	15	this	this	DET
taxlaw-2858	333	16	part	part	NOUN
taxlaw-2858	333	17	sets	set	VERB
taxlaw-2858	333	18	forth	forth	ADP
taxlaw-2858	333	19	relevant	relevant	ADJ
taxlaw-2858	333	20	case	case	NOUN
taxlaw-2858	333	21	studies	study	NOUN
taxlaw-2858	333	22	from	from	ADP
taxlaw-2858	333	23	the	the	DET
taxlaw-2858	333	24	social	social	ADJ
taxlaw-2858	333	25	science	science	NOUN
taxlaw-2858	333	26	literature	literature	NOUN
taxlaw-2858	333	27	from	from	ADP
taxlaw-2858	333	28	the	the	DET
taxlaw-2858	333	29	perspectives	perspective	NOUN
taxlaw-2858	333	30	of	of	ADP
taxlaw-2858	333	31	both	both	PRON
taxlaw-2858	333	32	taxpayers	taxpayer	NOUN
taxlaw-2858	333	33	and	and	CCONJ
taxlaw-2858	333	34	tax	tax	NOUN
taxlaw-2858	333	35	collectors	collector	NOUN
taxlaw-2858	333	36	.	.	PUNCT
taxlaw-2858	334	1	while	while	SCONJ
taxlaw-2858	334	2	the	the	DET
taxlaw-2858	334	3	literature	literature	NOUN
taxlaw-2858	334	4	contains	contain	VERB
taxlaw-2858	334	5	various	various	ADJ
taxlaw-2858	334	6	studies	study	NOUN
taxlaw-2858	334	7	,	,	PUNCT
taxlaw-2858	334	8	these	these	DET
taxlaw-2858	334	9	ones	one	NOUN
taxlaw-2858	334	10	ethnographically	ethnographically	ADV
taxlaw-2858	334	11	highlight	highlight	VERB
taxlaw-2858	334	12	tax	tax	NOUN
taxlaw-2858	334	13	behavior	behavior	NOUN
taxlaw-2858	334	14	.	.	PUNCT
taxlaw-2858	335	1	the	the	DET
taxlaw-2858	335	2	first	first	ADJ
taxlaw-2858	335	3	concerns	concern	NOUN
taxlaw-2858	335	4	informal	informal	ADJ
taxlaw-2858	335	5	financial	financial	ADJ
taxlaw-2858	335	6	practices	practice	NOUN
taxlaw-2858	335	7	of	of	ADP
taxlaw-2858	335	8	small	small	ADJ
taxlaw-2858	335	9	business	business	NOUN
taxlaw-2858	335	10	in	in	ADP
taxlaw-2858	335	11	taiwan	taiwan	PROPN
taxlaw-2858	335	12	;	;	PUNCT
taxlaw-2858	335	13	the	the	DET
taxlaw-2858	335	14	second	second	ADJ
taxlaw-2858	335	15	,	,	PUNCT
taxlaw-2858	335	16	bureaucratic	bureaucratic	ADJ
taxlaw-2858	335	17	practices	practice	NOUN
taxlaw-2858	335	18	in	in	ADP
taxlaw-2858	335	19	the	the	DET
taxlaw-2858	335	20	swedish	swedish	ADJ
taxlaw-2858	335	21	tax	tax	NOUN
taxlaw-2858	335	22	agency	agency	NOUN
taxlaw-2858	335	23	.	.	PUNCT
taxlaw-2858	336	1	while	while	SCONJ
taxlaw-2858	336	2	north	north	ADJ
taxlaw-2858	336	3	american	american	ADJ
taxlaw-2858	336	4	taxpayers	taxpayer	NOUN
taxlaw-2858	336	5	,	,	PUNCT
taxlaw-2858	336	6	east	east	ADJ
taxlaw-2858	336	7	asian	asian	ADJ
taxlaw-2858	336	8	entrepreneurs	entrepreneur	NOUN
taxlaw-2858	336	9	,	,	PUNCT
taxlaw-2858	336	10	and	and	CCONJ
taxlaw-2858	336	11	northern	northern	ADJ
taxlaw-2858	336	12	european	european	ADJ
taxlaw-2858	336	13	bureaucrats	bureaucrat	NOUN
taxlaw-2858	336	14	may	may	AUX
taxlaw-2858	336	15	be	be	AUX
taxlaw-2858	336	16	incomparable	incomparable	ADJ
taxlaw-2858	336	17	as	as	ADP
taxlaw-2858	336	18	informants	informant	NOUN
taxlaw-2858	336	19	,	,	PUNCT
taxlaw-2858	336	20	these	these	DET
taxlaw-2858	336	21	case	case	NOUN
taxlaw-2858	336	22	studies	study	NOUN
taxlaw-2858	336	23	exemplify	exemplify	VERB
taxlaw-2858	336	24	the	the	DET
taxlaw-2858	336	25	kind	kind	NOUN
taxlaw-2858	336	26	of	of	ADP
taxlaw-2858	336	27	information	information	NOUN
taxlaw-2858	336	28	available	available	ADJ
taxlaw-2858	336	29	from	from	ADP
taxlaw-2858	336	30	field	field	NOUN
taxlaw-2858	336	31	research	research	NOUN
taxlaw-2858	336	32	that	that	PRON
taxlaw-2858	336	33	could	could	AUX
taxlaw-2858	336	34	complement	complement	VERB
taxlaw-2858	336	35	the	the	DET
taxlaw-2858	336	36	nationwide	nationwide	ADJ
taxlaw-2858	336	37	survey	survey	NOUN
taxlaw-2858	336	38	data	datum	NOUN
taxlaw-2858	336	39	above	above	ADV
taxlaw-2858	336	40	.	.	PUNCT
taxlaw-2858	337	1	field	field	NOUN
taxlaw-2858	337	2	research	research	NOUN
taxlaw-2858	337	3	can	can	AUX
taxlaw-2858	337	4	illuminate	illuminate	VERB
taxlaw-2858	337	5	tax	tax	NOUN
taxlaw-2858	337	6	compliance	compliance	NOUN
taxlaw-2858	337	7	as	as	SCONJ
taxlaw-2858	337	8	exemplified	exemplify	VERB
taxlaw-2858	337	9	by	by	ADP
taxlaw-2858	337	10	a	a	DET
taxlaw-2858	337	11	study	study	NOUN
taxlaw-2858	337	12	of	of	ADP
taxlaw-2858	337	13	small	small	ADJ
taxlaw-2858	337	14	business	business	NOUN
taxlaw-2858	337	15	in	in	ADP
taxlaw-2858	337	16	a	a	DET
taxlaw-2858	337	17	particular	particular	ADJ
taxlaw-2858	337	18	insular	insular	ADJ
taxlaw-2858	337	19	country	country	NOUN
taxlaw-2858	337	20	.	.	PUNCT
taxlaw-2858	338	1	through	through	ADP
taxlaw-2858	338	2	interviews	interview	NOUN
taxlaw-2858	338	3	of	of	ADP
taxlaw-2858	338	4	informants	informant	NOUN
taxlaw-2858	338	5	in	in	ADP
taxlaw-2858	338	6	that	that	DET
taxlaw-2858	338	7	country	country	NOUN
taxlaw-2858	338	8	,	,	PUNCT
taxlaw-2858	338	9	this	this	DET
taxlaw-2858	338	10	study	study	NOUN
taxlaw-2858	338	11	looks	look	VERB
taxlaw-2858	338	12	at	at	ADP
taxlaw-2858	338	13	the	the	DET
taxlaw-2858	338	14	informal	informal	ADJ
taxlaw-2858	338	15	financing	financing	NOUN
taxlaw-2858	338	16	techniques	technique	NOUN
taxlaw-2858	338	17	used	use	VERB
taxlaw-2858	338	18	by	by	ADP
taxlaw-2858	338	19	small	small	ADJ
taxlaw-2858	338	20	businesses	business	NOUN
taxlaw-2858	338	21	to	to	PART
taxlaw-2858	338	22	clarify	clarify	VERB
taxlaw-2858	338	23	the	the	DET
taxlaw-2858	338	24	interaction	interaction	NOUN
taxlaw-2858	338	25	between	between	ADP
taxlaw-2858	338	26	the	the	DET
taxlaw-2858	338	27	formal	formal	ADJ
taxlaw-2858	338	28	republic	republic	NOUN
taxlaw-2858	338	29	of	of	ADP
taxlaw-2858	338	30	china	china	PROPN
taxlaw-2858	338	31	(	(	PUNCT
taxlaw-2858	338	32	roc	roc	PROPN
taxlaw-2858	338	33	)	)	PUNCT
taxlaw-2858	338	34	legal	legal	ADJ
taxlaw-2858	338	35	system	system	NOUN
taxlaw-2858	338	36	and	and	CCONJ
taxlaw-2858	338	37	the	the	DET
taxlaw-2858	338	38	network	network	NOUN
taxlaw-2858	338	39	structure	structure	NOUN
taxlaw-2858	338	40	of	of	ADP
taxlaw-2858	338	41	taiwanese	taiwanese	ADJ
taxlaw-2858	338	42	society	society	NOUN
taxlaw-2858	338	43	.	.	PUNCT
taxlaw-2858	339	1	according	accord	VERB
taxlaw-2858	339	2	to	to	ADP
taxlaw-2858	339	3	the	the	DET
taxlaw-2858	339	4	study	study	NOUN
taxlaw-2858	339	5	,	,	PUNCT
taxlaw-2858	339	6	the	the	DET
taxlaw-2858	339	7	traditional	traditional	ADJ
taxlaw-2858	339	8	structure	structure	NOUN
taxlaw-2858	339	9	of	of	ADP
taxlaw-2858	339	10	rural	rural	ADJ
taxlaw-2858	339	11	chinese	chinese	ADJ
taxlaw-2858	339	12	society	society	NOUN
taxlaw-2858	339	13	has	have	AUX
taxlaw-2858	339	14	survived	survive	VERB
taxlaw-2858	339	15	on	on	ADP
taxlaw-2858	339	16	taiwan	taiwan	PROPN
taxlaw-2858	339	17	in	in	ADP
taxlaw-2858	339	18	a	a	DET
taxlaw-2858	339	19	modified	modify	VERB
taxlaw-2858	339	20	form	form	NOUN
taxlaw-2858	339	21	,	,	PUNCT
taxlaw-2858	339	22	which	which	PRON
taxlaw-2858	339	23	selectively	selectively	ADV
taxlaw-2858	339	24	blends	blend	VERB
taxlaw-2858	339	25	elements	element	NOUN
taxlaw-2858	339	26	of	of	ADP
taxlaw-2858	339	27	the	the	DET
taxlaw-2858	339	28	modern	modern	ADJ
taxlaw-2858	339	29	legal	legal	ADJ
taxlaw-2858	339	30	system	system	NOUN
taxlaw-2858	339	31	,	,	PUNCT
taxlaw-2858	339	32	networks	network	NOUN
taxlaw-2858	339	33	of	of	ADP
taxlaw-2858	339	34	relationships	relationship	NOUN
taxlaw-2858	339	35	,	,	PUNCT
taxlaw-2858	339	36	and	and	CCONJ
taxlaw-2858	339	37	the	the	DET
taxlaw-2858	339	38	“	"	PUNCT
taxlaw-2858	339	39	enforcement	enforcement	NOUN
taxlaw-2858	339	40	services	service	NOUN
taxlaw-2858	339	41	”	"	PUNCT
taxlaw-2858	339	42	by	by	ADP
taxlaw-2858	339	43	organized	organize	VERB
taxlaw-2858	339	44	crime.76	crime.76	NOUN
taxlaw-2858	339	45	75	75	NUM
taxlaw-2858	339	46	tom	tom	PROPN
taxlaw-2858	339	47	beers	beer	NOUN
taxlaw-2858	339	48	,	,	PUNCT
taxlaw-2858	339	49	mike	mike	PROPN
taxlaw-2858	339	50	nestor	nestor	PROPN
taxlaw-2858	339	51	&	&	CCONJ
taxlaw-2858	339	52	eric	eric	PROPN
taxlaw-2858	339	53	san	san	PROPN
taxlaw-2858	339	54	juan	juan	PROPN
taxlaw-2858	339	55	,	,	PUNCT
taxlaw-2858	339	56	small	small	ADJ
taxlaw-2858	339	57	business	business	NOUN
taxlaw-2858	339	58	compliance	compliance	NOUN
taxlaw-2858	339	59	:	:	PUNCT
taxlaw-2858	339	60	further	further	ADJ
taxlaw-2858	339	61	analysis	analysis	NOUN
taxlaw-2858	339	62	of	of	ADP
taxlaw-2858	339	63	influential	influential	ADJ
taxlaw-2858	339	64	factors	factor	NOUN
taxlaw-2858	339	65	,	,	PUNCT
taxlaw-2858	339	66	irs	irs	PROPN
taxlaw-2858	339	67	pub	pub	NOUN
taxlaw-2858	339	68	.	.	PUNCT
taxlaw-2858	340	1	2104	2104	NUM
taxlaw-2858	340	2	-	-	PUNCT
taxlaw-2858	340	3	b	b	PROPN
taxlaw-2858	340	4	,	,	PUNCT
taxlaw-2858	340	5	taxpayer	taxpayer	NOUN
taxlaw-2858	340	6	advocate	advocate	NOUN
taxlaw-2858	340	7	serv	serv	PROPN
taxlaw-2858	340	8	.	.	PUNCT
taxlaw-2858	341	1	annual	annual	ADJ
taxlaw-2858	341	2	report	report	NOUN
taxlaw-2858	341	3	to	to	ADP
taxlaw-2858	341	4	congress	congress	PROPN
taxlaw-2858	341	5	,	,	PUNCT
taxlaw-2858	341	6	at	at	ADP
taxlaw-2858	341	7	43–45	43–45	NUM
taxlaw-2858	341	8	(	(	PUNCT
taxlaw-2858	341	9	2013	2013	NUM
taxlaw-2858	341	10	)	)	PUNCT
taxlaw-2858	341	11	(	(	PUNCT
taxlaw-2858	341	12	footnotes	footnote	NOUN
taxlaw-2858	341	13	omitted	omit	VERB
taxlaw-2858	341	14	)	)	PUNCT
taxlaw-2858	341	15	,	,	PUNCT
taxlaw-2858	341	16	available	available	ADJ
taxlaw-2858	341	17	at	at	ADP
taxlaw-2858	341	18	http://taxpayeradvocate.irs.gov/2013-annual-report/downloads/volume-2tas-research-and-related-studies.pdf	http://taxpayeradvocate.irs.gov/2013-annual-report/downloads/volume-2tas-research-and-related-studies.pdf	PROPN
taxlaw-2858	341	19	[	[	X
taxlaw-2858	341	20	https://perma.cc/j9l2-yrd9	https://perma.cc/j9l2-yrd9	X
taxlaw-2858	341	21	]	]	X
taxlaw-2858	341	22	.	.	PUNCT
taxlaw-2858	342	1	on	on	ADP
taxlaw-2858	342	2	measures	measure	NOUN
taxlaw-2858	342	3	of	of	ADP
taxlaw-2858	342	4	civic	civic	ADJ
taxlaw-2858	342	5	engagement	engagement	NOUN
taxlaw-2858	342	6	,	,	PUNCT
taxlaw-2858	342	7	see	see	VERB
taxlaw-2858	342	8	,	,	PUNCT
taxlaw-2858	342	9	e.g.	e.g.	ADV
taxlaw-2858	342	10	,	,	PUNCT
taxlaw-2858	342	11	robert	robert	PROPN
taxlaw-2858	342	12	d.	d.	PROPN
taxlaw-2858	342	13	putnam	putnam	PROPN
taxlaw-2858	342	14	,	,	PUNCT
taxlaw-2858	342	15	making	make	VERB
taxlaw-2858	342	16	democracy	democracy	NOUN
taxlaw-2858	342	17	work	work	NOUN
taxlaw-2858	342	18	(	(	PUNCT
taxlaw-2858	342	19	1994	1994	NUM
taxlaw-2858	342	20	)	)	PUNCT
taxlaw-2858	342	21	.	.	PUNCT
taxlaw-2858	343	1	76	76	NUM
taxlaw-2858	343	2	see	see	VERB
taxlaw-2858	343	3	winn	winn	PROPN
taxlaw-2858	343	4	,	,	PUNCT
taxlaw-2858	343	5	supra	supra	PROPN
taxlaw-2858	343	6	note	note	VERB
taxlaw-2858	343	7	15	15	NUM
taxlaw-2858	343	8	.	.	NOUN
taxlaw-2858	343	9	2017	2017	NUM
taxlaw-2858	343	10	]	]	PUNCT
taxlaw-2858	343	11	who	who	PRON
taxlaw-2858	343	12	pays	pay	VERB
taxlaw-2858	343	13	the	the	DET
taxlaw-2858	343	14	price	price	NOUN
taxlaw-2858	343	15	of	of	ADP
taxlaw-2858	343	16	civilization	civilization	NOUN
taxlaw-2858	343	17	?	?	PUNCT
taxlaw-2858	344	1	61	61	NUM
taxlaw-2858	344	2	when	when	SCONJ
taxlaw-2858	344	3	small	small	ADJ
taxlaw-2858	344	4	businesses	business	NOUN
taxlaw-2858	344	5	have	have	AUX
taxlaw-2858	344	6	been	be	AUX
taxlaw-2858	344	7	unable	unable	ADJ
taxlaw-2858	344	8	to	to	PART
taxlaw-2858	344	9	rely	rely	VERB
taxlaw-2858	344	10	on	on	ADP
taxlaw-2858	344	11	the	the	DET
taxlaw-2858	344	12	formal	formal	ADJ
taxlaw-2858	344	13	legal	legal	ADJ
taxlaw-2858	344	14	system	system	NOUN
taxlaw-2858	344	15	to	to	PART
taxlaw-2858	344	16	support	support	VERB
taxlaw-2858	344	17	relational	relational	ADJ
taxlaw-2858	344	18	practices	practice	NOUN
taxlaw-2858	344	19	,	,	PUNCT
taxlaw-2858	344	20	alternatives	alternative	NOUN
taxlaw-2858	344	21	as	as	ADV
taxlaw-2858	344	22	simple	simple	ADJ
taxlaw-2858	344	23	as	as	ADP
taxlaw-2858	344	24	post	post	ADJ
taxlaw-2858	344	25	-	-	ADJ
taxlaw-2858	344	26	dated	date	VERB
taxlaw-2858	344	27	checks	check	NOUN
taxlaw-2858	344	28	(	(	PUNCT
taxlaw-2858	344	29	pdcs	pdcs	PROPN
taxlaw-2858	344	30	)	)	PUNCT
taxlaw-2858	344	31	,	,	PUNCT
taxlaw-2858	344	32	have	have	AUX
taxlaw-2858	344	33	served	serve	VERB
taxlaw-2858	344	34	a	a	DET
taxlaw-2858	344	35	similar	similar	ADJ
taxlaw-2858	344	36	function	function	NOUN
taxlaw-2858	344	37	.	.	PUNCT
taxlaw-2858	345	1	for	for	ADP
taxlaw-2858	345	2	example	example	NOUN
taxlaw-2858	345	3	,	,	PUNCT
taxlaw-2858	345	4	when	when	SCONJ
taxlaw-2858	345	5	the	the	DET
taxlaw-2858	345	6	roc	roc	PROPN
taxlaw-2858	345	7	enacted	enact	VERB
taxlaw-2858	345	8	criminal	criminal	ADJ
taxlaw-2858	345	9	penalties	penalty	NOUN
taxlaw-2858	345	10	on	on	ADP
taxlaw-2858	345	11	bounced	bounce	VERB
taxlaw-2858	345	12	checks	check	NOUN
taxlaw-2858	345	13	,	,	PUNCT
taxlaw-2858	345	14	creditors	creditor	NOUN
taxlaw-2858	345	15	lending	lend	VERB
taxlaw-2858	345	16	without	without	ADP
taxlaw-2858	345	17	benefit	benefit	NOUN
taxlaw-2858	345	18	of	of	ADP
taxlaw-2858	345	19	written	write	VERB
taxlaw-2858	345	20	contracts	contract	NOUN
taxlaw-2858	345	21	but	but	CCONJ
taxlaw-2858	345	22	“	"	PUNCT
taxlaw-2858	345	23	interacting	interact	VERB
taxlaw-2858	345	24	through	through	ADP
taxlaw-2858	345	25	networks	network	NOUN
taxlaw-2858	345	26	of	of	ADP
taxlaw-2858	345	27	relationships	relationship	NOUN
taxlaw-2858	345	28	assumed	assume	VERB
taxlaw-2858	345	29	they	they	PRON
taxlaw-2858	345	30	could	could	AUX
taxlaw-2858	345	31	verify	verify	VERB
taxlaw-2858	345	32	the	the	DET
taxlaw-2858	345	33	other	other	ADJ
taxlaw-2858	345	34	party	party	NOUN
taxlaw-2858	345	35	’s	’s	PART
taxlaw-2858	345	36	good	good	ADJ
taxlaw-2858	345	37	faith	faith	NOUN
taxlaw-2858	345	38	by	by	ADP
taxlaw-2858	345	39	simply	simply	ADV
taxlaw-2858	345	40	asking	ask	VERB
taxlaw-2858	345	41	for	for	ADP
taxlaw-2858	345	42	a	a	DET
taxlaw-2858	345	43	pdc	pdc	PROPN
taxlaw-2858	345	44	to	to	PART
taxlaw-2858	345	45	document	document	VERB
taxlaw-2858	345	46	any	any	DET
taxlaw-2858	345	47	extension	extension	NOUN
taxlaw-2858	345	48	of	of	ADP
taxlaw-2858	345	49	credit	credit	NOUN
taxlaw-2858	345	50	.	.	PUNCT
taxlaw-2858	345	51	”77	”77	PUNCT
taxlaw-2858	346	1	thus	thus	ADV
taxlaw-2858	346	2	,	,	PUNCT
taxlaw-2858	346	3	informal	informal	ADJ
taxlaw-2858	346	4	business	business	NOUN
taxlaw-2858	346	5	relationships	relationship	NOUN
taxlaw-2858	346	6	leveraged	leverage	VERB
taxlaw-2858	346	7	legal	legal	ADJ
taxlaw-2858	346	8	consequences	consequence	NOUN
taxlaw-2858	346	9	,	,	PUNCT
taxlaw-2858	346	10	although	although	SCONJ
taxlaw-2858	346	11	not	not	PART
taxlaw-2858	346	12	as	as	SCONJ
taxlaw-2858	346	13	intended	intend	VERB
taxlaw-2858	346	14	by	by	ADP
taxlaw-2858	346	15	the	the	DET
taxlaw-2858	346	16	legislators	legislator	NOUN
taxlaw-2858	346	17	.	.	PUNCT
taxlaw-2858	347	1	in	in	ADP
taxlaw-2858	347	2	this	this	DET
taxlaw-2858	347	3	study	study	NOUN
taxlaw-2858	347	4	,	,	PUNCT
taxlaw-2858	347	5	the	the	DET
taxlaw-2858	347	6	roc	roc	PROPN
taxlaw-2858	347	7	represents	represent	VERB
taxlaw-2858	347	8	the	the	DET
taxlaw-2858	347	9	modernity	modernity	NOUN
taxlaw-2858	347	10	adopted	adopt	VERB
taxlaw-2858	347	11	in	in	ADP
taxlaw-2858	347	12	the	the	DET
taxlaw-2858	347	13	twentieth	twentieth	ADJ
taxlaw-2858	347	14	century	century	NOUN
taxlaw-2858	347	15	from	from	ADP
taxlaw-2858	347	16	the	the	DET
taxlaw-2858	347	17	west	west	NOUN
taxlaw-2858	347	18	,	,	PUNCT
taxlaw-2858	347	19	especially	especially	ADV
taxlaw-2858	347	20	german	german	ADJ
taxlaw-2858	347	21	civil	civil	ADJ
taxlaw-2858	347	22	law	law	NOUN
taxlaw-2858	347	23	.	.	PUNCT
taxlaw-2858	348	1	traditional	traditional	ADJ
taxlaw-2858	348	2	chinese	chinese	ADJ
taxlaw-2858	348	3	culture	culture	NOUN
taxlaw-2858	348	4	here	here	ADV
taxlaw-2858	348	5	represents	represent	VERB
taxlaw-2858	348	6	a	a	DET
taxlaw-2858	348	7	rural	rural	ADJ
taxlaw-2858	348	8	survival	survival	NOUN
taxlaw-2858	348	9	,	,	PUNCT
taxlaw-2858	348	10	rather	rather	ADV
taxlaw-2858	348	11	than	than	ADP
taxlaw-2858	348	12	confucian	confucian	ADJ
taxlaw-2858	348	13	philosophy	philosophy	NOUN
taxlaw-2858	348	14	of	of	ADP
taxlaw-2858	348	15	the	the	DET
taxlaw-2858	348	16	legal	legal	ADJ
taxlaw-2858	348	17	theories	theory	NOUN
taxlaw-2858	348	18	discussed	discuss	VERB
taxlaw-2858	348	19	in	in	ADP
taxlaw-2858	348	20	the	the	DET
taxlaw-2858	348	21	first	first	ADJ
taxlaw-2858	348	22	half	half	NOUN
taxlaw-2858	348	23	of	of	ADP
taxlaw-2858	348	24	this	this	DET
taxlaw-2858	348	25	article	article	NOUN
taxlaw-2858	348	26	.	.	PUNCT
taxlaw-2858	349	1	nevertheless	nevertheless	ADV
taxlaw-2858	349	2	,	,	PUNCT
taxlaw-2858	349	3	what	what	PRON
taxlaw-2858	349	4	the	the	DET
taxlaw-2858	349	5	study	study	NOUN
taxlaw-2858	349	6	glosses	gloss	NOUN
taxlaw-2858	349	7	as	as	ADP
taxlaw-2858	349	8	a	a	DET
taxlaw-2858	349	9	practical	practical	ADJ
taxlaw-2858	349	10	grounding	grounding	NOUN
taxlaw-2858	349	11	in	in	ADP
taxlaw-2858	349	12	“	"	PUNCT
taxlaw-2858	349	13	relational	relational	ADJ
taxlaw-2858	349	14	practices	practice	NOUN
taxlaw-2858	349	15	,	,	PUNCT
taxlaw-2858	349	16	”	"	PUNCT
taxlaw-2858	349	17	rather	rather	ADV
taxlaw-2858	349	18	than	than	ADP
taxlaw-2858	349	19	niceties	nicety	NOUN
taxlaw-2858	349	20	like	like	ADP
taxlaw-2858	349	21	written	write	VERB
taxlaw-2858	349	22	contracts	contract	NOUN
taxlaw-2858	349	23	,	,	PUNCT
taxlaw-2858	349	24	may	may	AUX
taxlaw-2858	349	25	not	not	PART
taxlaw-2858	349	26	be	be	AUX
taxlaw-2858	349	27	inconsistent	inconsistent	ADJ
taxlaw-2858	349	28	with	with	ADP
taxlaw-2858	349	29	the	the	DET
taxlaw-2858	349	30	historical	historical	ADJ
taxlaw-2858	349	31	observation	observation	NOUN
taxlaw-2858	349	32	that	that	SCONJ
taxlaw-2858	349	33	,	,	PUNCT
taxlaw-2858	349	34	as	as	ADP
taxlaw-2858	349	35	a	a	DET
taxlaw-2858	349	36	nomothetic	nomothetic	ADJ
taxlaw-2858	349	37	concept	concept	NOUN
taxlaw-2858	349	38	,	,	PUNCT
taxlaw-2858	349	39	customary	customary	ADJ
taxlaw-2858	349	40	morality	morality	NOUN
taxlaw-2858	349	41	took	take	VERB
taxlaw-2858	349	42	precedence	precedence	NOUN
taxlaw-2858	349	43	over	over	ADP
taxlaw-2858	349	44	positive	positive	ADJ
taxlaw-2858	349	45	law	law	NOUN
taxlaw-2858	349	46	throughout	throughout	ADP
taxlaw-2858	349	47	chinese	chinese	ADJ
taxlaw-2858	349	48	civilization	civilization	NOUN
taxlaw-2858	349	49	.	.	PUNCT
taxlaw-2858	350	1	on	on	ADP
taxlaw-2858	350	2	the	the	DET
taxlaw-2858	350	3	other	other	ADJ
taxlaw-2858	350	4	side	side	NOUN
taxlaw-2858	350	5	of	of	ADP
taxlaw-2858	350	6	the	the	DET
taxlaw-2858	350	7	tax	tax	NOUN
taxlaw-2858	350	8	system	system	NOUN
taxlaw-2858	350	9	,	,	PUNCT
taxlaw-2858	350	10	ethnographic	ethnographic	ADJ
taxlaw-2858	350	11	research	research	NOUN
taxlaw-2858	350	12	can	can	AUX
taxlaw-2858	350	13	illuminate	illuminate	VERB
taxlaw-2858	350	14	compliance	compliance	NOUN
taxlaw-2858	350	15	from	from	ADP
taxlaw-2858	350	16	the	the	DET
taxlaw-2858	350	17	perspective	perspective	NOUN
taxlaw-2858	350	18	of	of	ADP
taxlaw-2858	350	19	the	the	DET
taxlaw-2858	350	20	tax	tax	NOUN
taxlaw-2858	350	21	collector	collector	NOUN
taxlaw-2858	350	22	as	as	ADV
taxlaw-2858	350	23	well	well	ADV
taxlaw-2858	350	24	as	as	ADP
taxlaw-2858	350	25	the	the	DET
taxlaw-2858	350	26	taxpayer	taxpayer	NOUN
taxlaw-2858	350	27	.	.	PUNCT
taxlaw-2858	351	1	a	a	DET
taxlaw-2858	351	2	study	study	NOUN
taxlaw-2858	351	3	of	of	ADP
taxlaw-2858	351	4	the	the	DET
taxlaw-2858	351	5	swedish	swedish	PROPN
taxlaw-2858	351	6	tax	tax	NOUN
taxlaw-2858	351	7	agency	agency	NOUN
taxlaw-2858	351	8	exemplifies	exemplify	VERB
taxlaw-2858	351	9	this	this	PRON
taxlaw-2858	351	10	.	.	PUNCT
taxlaw-2858	352	1	the	the	DET
taxlaw-2858	352	2	swedish	swedish	PROPN
taxlaw-2858	352	3	study	study	NOUN
taxlaw-2858	352	4	proceeds	proceed	NOUN
taxlaw-2858	352	5	from	from	ADP
taxlaw-2858	352	6	the	the	DET
taxlaw-2858	352	7	proposition	proposition	NOUN
taxlaw-2858	352	8	that	that	SCONJ
taxlaw-2858	352	9	the	the	DET
taxlaw-2858	352	10	foundation	foundation	NOUN
taxlaw-2858	352	11	of	of	ADP
taxlaw-2858	352	12	a	a	DET
taxlaw-2858	352	13	functioning	function	VERB
taxlaw-2858	352	14	welfare	welfare	NOUN
taxlaw-2858	352	15	state	state	NOUN
taxlaw-2858	352	16	is	be	AUX
taxlaw-2858	352	17	a	a	DET
taxlaw-2858	352	18	tax	tax	NOUN
taxlaw-2858	352	19	system	system	NOUN
taxlaw-2858	352	20	that	that	PRON
taxlaw-2858	352	21	is	be	AUX
taxlaw-2858	352	22	widely	widely	ADV
taxlaw-2858	352	23	accepted	accept	VERB
taxlaw-2858	352	24	and	and	CCONJ
taxlaw-2858	352	25	considered	consider	VERB
taxlaw-2858	352	26	to	to	PART
taxlaw-2858	352	27	be	be	AUX
taxlaw-2858	352	28	fair	fair	ADJ
taxlaw-2858	352	29	and	and	CCONJ
taxlaw-2858	352	30	legitimate	legitimate	ADJ
taxlaw-2858	352	31	.	.	PUNCT
taxlaw-2858	353	1	this	this	DET
taxlaw-2858	353	2	proposition	proposition	NOUN
taxlaw-2858	353	3	resonates	resonate	VERB
taxlaw-2858	353	4	with	with	ADP
taxlaw-2858	353	5	various	various	ADJ
taxlaw-2858	353	6	theoretical	theoretical	ADJ
taxlaw-2858	353	7	bases	basis	NOUN
taxlaw-2858	353	8	for	for	ADP
taxlaw-2858	353	9	compliance	compliance	NOUN
taxlaw-2858	353	10	discussed	discuss	VERB
taxlaw-2858	353	11	above	above	ADV
taxlaw-2858	353	12	,	,	PUNCT
taxlaw-2858	353	13	from	from	ADP
taxlaw-2858	353	14	the	the	DET
taxlaw-2858	353	15	social	social	ADJ
taxlaw-2858	353	16	contract	contract	NOUN
taxlaw-2858	353	17	to	to	ADP
taxlaw-2858	353	18	procedural	procedural	ADJ
taxlaw-2858	353	19	fairness	fairness	NOUN
taxlaw-2858	353	20	.	.	PUNCT
taxlaw-2858	354	1	how	how	SCONJ
taxlaw-2858	354	2	and	and	CCONJ
taxlaw-2858	354	3	by	by	ADP
taxlaw-2858	354	4	what	what	PRON
taxlaw-2858	354	5	means	mean	VERB
taxlaw-2858	354	6	a	a	DET
taxlaw-2858	354	7	tax	tax	NOUN
taxlaw-2858	354	8	collection	collection	NOUN
taxlaw-2858	354	9	agency	agency	NOUN
taxlaw-2858	354	10	interprets	interpret	VERB
taxlaw-2858	354	11	the	the	DET
taxlaw-2858	354	12	laws	law	NOUN
taxlaw-2858	354	13	affect	affect	VERB
taxlaw-2858	354	14	taxpayers	taxpayer	NOUN
taxlaw-2858	354	15	’	'	PUNCT
taxlaw-2858	354	16	willingness	willingness	NOUN
taxlaw-2858	354	17	to	to	PART
taxlaw-2858	354	18	pay	pay	VERB
taxlaw-2858	354	19	.	.	PUNCT
taxlaw-2858	355	1	through	through	ADP
taxlaw-2858	355	2	participant	participant	ADJ
taxlaw-2858	355	3	observation	observation	NOUN
taxlaw-2858	355	4	in	in	ADP
taxlaw-2858	355	5	government	government	NOUN
taxlaw-2858	355	6	offices	office	NOUN
taxlaw-2858	355	7	and	and	CCONJ
taxlaw-2858	355	8	related	related	ADJ
taxlaw-2858	355	9	sites	site	NOUN
taxlaw-2858	355	10	,	,	PUNCT
taxlaw-2858	355	11	this	this	DET
taxlaw-2858	355	12	study	study	NOUN
taxlaw-2858	355	13	addresses	address	VERB
taxlaw-2858	355	14	the	the	DET
taxlaw-2858	355	15	various	various	ADJ
taxlaw-2858	355	16	practices	practice	NOUN
taxlaw-2858	355	17	,	,	PUNCT
taxlaw-2858	355	18	knowledge	knowledge	NOUN
taxlaw-2858	355	19	and	and	CCONJ
taxlaw-2858	355	20	forms	form	NOUN
taxlaw-2858	355	21	of	of	ADP
taxlaw-2858	355	22	data	datum	NOUN
taxlaw-2858	355	23	in	in	ADP
taxlaw-2858	355	24	the	the	DET
taxlaw-2858	355	25	swedish	swedish	ADJ
taxlaw-2858	355	26	tax	tax	NOUN
taxlaw-2858	355	27	agency	agency	NOUN
taxlaw-2858	355	28	against	against	ADP
taxlaw-2858	355	29	a	a	DET
taxlaw-2858	355	30	background	background	NOUN
taxlaw-2858	355	31	of	of	ADP
taxlaw-2858	355	32	the	the	DET
taxlaw-2858	355	33	agency	agency	NOUN
taxlaw-2858	355	34	’s	’s	PART
taxlaw-2858	355	35	ongoing	ongoing	ADJ
taxlaw-2858	355	36	endeavor	endeavor	NOUN
taxlaw-2858	355	37	for	for	ADP
taxlaw-2858	355	38	legitimacy	legitimacy	NOUN
taxlaw-2858	355	39	.	.	PUNCT
taxlaw-2858	356	1	this	this	DET
taxlaw-2858	356	2	study	study	NOUN
taxlaw-2858	356	3	shows	show	VERB
taxlaw-2858	356	4	how	how	SCONJ
taxlaw-2858	356	5	the	the	DET
taxlaw-2858	356	6	agency	agency	NOUN
taxlaw-2858	356	7	’s	’s	PART
taxlaw-2858	356	8	methods	method	NOUN
taxlaw-2858	356	9	entail	entail	VERB
taxlaw-2858	356	10	not	not	PART
taxlaw-2858	356	11	only	only	ADV
taxlaw-2858	356	12	regulations	regulation	NOUN
taxlaw-2858	356	13	,	,	PUNCT
taxlaw-2858	356	14	research	research	NOUN
taxlaw-2858	356	15	,	,	PUNCT
taxlaw-2858	356	16	and	and	CCONJ
taxlaw-2858	356	17	statistical	statistical	ADJ
taxlaw-2858	356	18	data	datum	NOUN
taxlaw-2858	356	19	,	,	PUNCT
taxlaw-2858	356	20	but	but	CCONJ
taxlaw-2858	356	21	also	also	ADV
taxlaw-2858	356	22	stories	story	NOUN
taxlaw-2858	356	23	,	,	PUNCT
taxlaw-2858	356	24	hunches	hunch	NOUN
taxlaw-2858	356	25	,	,	PUNCT
taxlaw-2858	356	26	and	and	CCONJ
taxlaw-2858	356	27	examples	example	NOUN
taxlaw-2858	356	28	from	from	ADP
taxlaw-2858	356	29	the	the	DET
taxlaw-2858	356	30	media	medium	NOUN
taxlaw-2858	356	31	—	—	PUNCT
taxlaw-2858	356	32	including	include	VERB
taxlaw-2858	356	33	the	the	DET
taxlaw-2858	356	34	instant	instant	ADJ
taxlaw-2858	356	35	ethnographer	ethnographer	NOUN
taxlaw-2858	356	36	—	—	PUNCT
taxlaw-2858	356	37	and	and	CCONJ
taxlaw-2858	356	38	from	from	ADP
taxlaw-2858	356	39	everyday	everyday	ADJ
taxlaw-2858	356	40	life	life	NOUN
taxlaw-2858	356	41	.	.	PUNCT
taxlaw-2858	357	1	for	for	ADP
taxlaw-2858	357	2	example	example	NOUN
taxlaw-2858	357	3	,	,	PUNCT
taxlaw-2858	357	4	the	the	DET
taxlaw-2858	357	5	ethnographer	ethnographer	NOUN
taxlaw-2858	357	6	witnessed	witness	VERB
taxlaw-2858	357	7	the	the	DET
taxlaw-2858	357	8	agency	agency	NOUN
taxlaw-2858	357	9	’s	’s	PART
taxlaw-2858	357	10	process	process	NOUN
taxlaw-2858	357	11	of	of	ADP
taxlaw-2858	357	12	deciding	decide	VERB
taxlaw-2858	357	13	to	to	PART
taxlaw-2858	357	14	execute	execute	VERB
taxlaw-2858	357	15	questionnaire	questionnaire	NOUN
taxlaw-2858	357	16	research	research	NOUN
taxlaw-2858	357	17	through	through	ADP
taxlaw-2858	357	18	telephone	telephone	NOUN
taxlaw-2858	357	19	interviews	interview	NOUN
taxlaw-2858	357	20	,	,	PUNCT
taxlaw-2858	357	21	not	not	PART
taxlaw-2858	357	22	unlike	unlike	ADP
taxlaw-2858	357	23	the	the	DET
taxlaw-2858	357	24	survey	survey	NOUN
taxlaw-2858	357	25	presented	present	VERB
taxlaw-2858	357	26	above.78	above.78	PROPN
taxlaw-2858	357	27	both	both	DET
taxlaw-2858	357	28	case	case	NOUN
taxlaw-2858	357	29	studies	study	NOUN
taxlaw-2858	357	30	illustrate	illustrate	VERB
taxlaw-2858	357	31	the	the	DET
taxlaw-2858	357	32	instantiation	instantiation	NOUN
taxlaw-2858	357	33	of	of	ADP
taxlaw-2858	357	34	national	national	ADJ
taxlaw-2858	357	35	systems	system	NOUN
taxlaw-2858	357	36	in	in	ADP
taxlaw-2858	357	37	quotidian	quotidian	ADJ
taxlaw-2858	357	38	locales	locale	NOUN
taxlaw-2858	357	39	.	.	PUNCT
taxlaw-2858	358	1	field	field	NOUN
taxlaw-2858	358	2	research	research	NOUN
taxlaw-2858	358	3	on	on	ADP
taxlaw-2858	358	4	this	this	DET
taxlaw-2858	358	5	micro	micro	NOUN
taxlaw-2858	358	6	-	-	NOUN
taxlaw-2858	358	7	scale	scale	NOUN
taxlaw-2858	358	8	could	could	AUX
taxlaw-2858	358	9	complement	complement	VERB
taxlaw-2858	358	10	survey	survey	NOUN
taxlaw-2858	358	11	research	research	NOUN
taxlaw-2858	358	12	of	of	ADP
taxlaw-2858	358	13	the	the	DET
taxlaw-2858	358	14	national	national	ADJ
taxlaw-2858	358	15	dimension	dimension	NOUN
taxlaw-2858	358	16	described	describe	VERB
taxlaw-2858	358	17	above	above	ADV
taxlaw-2858	358	18	.	.	PUNCT
taxlaw-2858	359	1	vii	vii	PROPN
taxlaw-2858	359	2	.	.	PUNCT
taxlaw-2858	359	3	implications	implication	NOUN
taxlaw-2858	359	4	of	of	ADP
taxlaw-2858	359	5	tax	tax	NOUN
taxlaw-2858	359	6	compliance	compliance	NOUN
taxlaw-2858	359	7	research	research	NOUN
taxlaw-2858	359	8	for	for	ADP
taxlaw-2858	359	9	the	the	DET
taxlaw-2858	359	10	rule	rule	NOUN
taxlaw-2858	359	11	of	of	ADP
taxlaw-2858	359	12	law	law	NOUN
taxlaw-2858	359	13	after	after	ADP
taxlaw-2858	359	14	review	review	NOUN
taxlaw-2858	359	15	of	of	ADP
taxlaw-2858	359	16	the	the	DET
taxlaw-2858	359	17	tax	tax	NOUN
taxlaw-2858	359	18	morale	morale	NOUN
taxlaw-2858	359	19	literature	literature	NOUN
taxlaw-2858	359	20	at	at	ADP
taxlaw-2858	359	21	outset	outset	NOUN
taxlaw-2858	359	22	of	of	ADP
taxlaw-2858	359	23	the	the	DET
taxlaw-2858	359	24	survey	survey	NOUN
taxlaw-2858	359	25	set	set	VERB
taxlaw-2858	359	26	forth	forth	ADP
taxlaw-2858	359	27	above	above	ADV
taxlaw-2858	359	28	,	,	PUNCT
taxlaw-2858	359	29	the	the	DET
taxlaw-2858	359	30	research	research	NOUN
taxlaw-2858	359	31	team	team	NOUN
taxlaw-2858	359	32	formed	form	VERB
taxlaw-2858	359	33	a	a	DET
taxlaw-2858	359	34	hypothesis	hypothesis	NOUN
taxlaw-2858	359	35	that	that	SCONJ
taxlaw-2858	359	36	,	,	PUNCT
taxlaw-2858	359	37	in	in	ADP
taxlaw-2858	359	38	general	general	ADJ
taxlaw-2858	359	39	,	,	PUNCT
taxlaw-2858	359	40	tax	tax	NOUN
taxlaw-2858	359	41	law	law	NOUN
taxlaw-2858	359	42	compliance	compliance	NOUN
taxlaw-2858	359	43	would	would	AUX
taxlaw-2858	359	44	reflect	reflect	VERB
taxlaw-2858	359	45	conformity	conformity	NOUN
taxlaw-2858	359	46	to	to	ADP
taxlaw-2858	359	47	social	social	ADJ
taxlaw-2858	359	48	norms	norm	NOUN
taxlaw-2858	359	49	related	relate	VERB
taxlaw-2858	359	50	to	to	PART
taxlaw-2858	359	51	trust	trust	VERB
taxlaw-2858	359	52	in	in	ADP
taxlaw-2858	359	53	government	government	NOUN
taxlaw-2858	359	54	.	.	PUNCT
taxlaw-2858	360	1	in	in	ADP
taxlaw-2858	360	2	part	part	NOUN
taxlaw-2858	360	3	,	,	PUNCT
taxlaw-2858	360	4	the	the	DET
taxlaw-2858	360	5	survey	survey	NOUN
taxlaw-2858	360	6	results	result	NOUN
taxlaw-2858	360	7	reversed	reverse	VERB
taxlaw-2858	360	8	those	those	DET
taxlaw-2858	360	9	expectations	expectation	NOUN
taxlaw-2858	360	10	.	.	PUNCT
taxlaw-2858	361	1	those	those	DET
taxlaw-2858	361	2	taxpayers	taxpayer	NOUN
taxlaw-2858	361	3	who	who	PRON
taxlaw-2858	361	4	conformed	conform	VERB
taxlaw-2858	361	5	to	to	ADP
taxlaw-2858	361	6	social	social	ADJ
taxlaw-2858	361	7	norms	norm	NOUN
taxlaw-2858	361	8	,	,	PUNCT
taxlaw-2858	361	9	to	to	ADP
taxlaw-2858	361	10	the	the	DET
taxlaw-2858	361	11	extent	extent	NOUN
taxlaw-2858	361	12	measured	measure	VERB
taxlaw-2858	361	13	by	by	ADP
taxlaw-2858	361	14	participation	participation	NOUN
taxlaw-2858	361	15	in	in	ADP
taxlaw-2858	361	16	local	local	ADJ
taxlaw-2858	361	17	organizations	organization	NOUN
taxlaw-2858	361	18	and	and	CCONJ
taxlaw-2858	361	19	geographic	geographic	ADJ
taxlaw-2858	361	20	clustering	clustering	NOUN
taxlaw-2858	361	21	,	,	PUNCT
taxlaw-2858	361	22	turned	turn	VERB
taxlaw-2858	361	23	out	out	ADP
taxlaw-2858	361	24	to	to	PART
taxlaw-2858	361	25	be	be	AUX
taxlaw-2858	361	26	relatively	relatively	ADV
taxlaw-2858	361	27	noncompliant	noncompliant	ADJ
taxlaw-2858	361	28	.	.	PUNCT
taxlaw-2858	362	1	additionally	additionally	ADV
taxlaw-2858	362	2	,	,	PUNCT
taxlaw-2858	362	3	low	low	ADJ
taxlaw-2858	362	4	-	-	PUNCT
taxlaw-2858	362	5	compliance	compliance	NOUN
taxlaw-2858	362	6	communities	community	NOUN
taxlaw-2858	362	7	tended	tend	VERB
taxlaw-2858	362	8	to	to	ADP
taxlaw-2858	362	9	77	77	NUM
taxlaw-2858	362	10	i	i	PRON
taxlaw-2858	362	11	d.	d.	PROPN
taxlaw-2858	362	12	at	at	ADP
taxlaw-2858	362	13	219	219	NUM
taxlaw-2858	362	14	.	.	PUNCT
taxlaw-2858	363	1	78	78	NUM
taxlaw-2858	363	2	see	see	VERB
taxlaw-2858	363	3	larsen	larsen	PROPN
taxlaw-2858	363	4	,	,	PUNCT
taxlaw-2858	363	5	supra	supra	PROPN
taxlaw-2858	363	6	note	note	PROPN
taxlaw-2858	363	7	49	49	NUM
taxlaw-2858	363	8	,	,	PUNCT
taxlaw-2858	363	9	at	at	ADP
taxlaw-2858	363	10	218	218	NUM
taxlaw-2858	363	11	.	.	PUNCT
taxlaw-2858	364	1	62	62	NUM
taxlaw-2858	364	2	columbia	columbia	PROPN
taxlaw-2858	364	3	journal	journal	PROPN
taxlaw-2858	364	4	of	of	ADP
taxlaw-2858	364	5	tax	tax	NOUN
taxlaw-2858	364	6	law	law	NOUN
taxlaw-2858	364	7	[	[	X
taxlaw-2858	364	8	vol.9:45	vol.9:45	NOUN
taxlaw-2858	364	9	comprise	comprise	VERB
taxlaw-2858	364	10	professionals	professional	NOUN
taxlaw-2858	364	11	rather	rather	ADV
taxlaw-2858	364	12	than	than	ADP
taxlaw-2858	364	13	“	"	PUNCT
taxlaw-2858	364	14	other	other	ADJ
taxlaw-2858	364	15	”	"	PUNCT
taxlaw-2858	364	16	service	service	NOUN
taxlaw-2858	364	17	personnel	personnel	NOUN
taxlaw-2858	364	18	.	.	PUNCT
taxlaw-2858	365	1	while	while	SCONJ
taxlaw-2858	365	2	those	those	PRON
taxlaw-2858	365	3	who	who	PRON
taxlaw-2858	365	4	trusted	trust	VERB
taxlaw-2858	365	5	government	government	NOUN
taxlaw-2858	365	6	were	be	AUX
taxlaw-2858	365	7	more	more	ADV
taxlaw-2858	365	8	compliant	compliant	ADJ
taxlaw-2858	365	9	,	,	PUNCT
taxlaw-2858	365	10	they	they	PRON
taxlaw-2858	365	11	were	be	AUX
taxlaw-2858	365	12	relatively	relatively	ADV
taxlaw-2858	365	13	dispersed	disperse	VERB
taxlaw-2858	365	14	.	.	PUNCT
taxlaw-2858	366	1	in	in	ADP
taxlaw-2858	366	2	fact	fact	NOUN
taxlaw-2858	366	3	,	,	PUNCT
taxlaw-2858	366	4	they	they	PRON
taxlaw-2858	366	5	may	may	AUX
taxlaw-2858	366	6	have	have	AUX
taxlaw-2858	366	7	been	be	AUX
taxlaw-2858	366	8	a	a	DET
taxlaw-2858	366	9	small	small	ADJ
taxlaw-2858	366	10	minority	minority	NOUN
taxlaw-2858	366	11	.	.	PUNCT
taxlaw-2858	367	1	these	these	DET
taxlaw-2858	367	2	odd	odd	ADJ
taxlaw-2858	367	3	results	result	NOUN
taxlaw-2858	367	4	may	may	AUX
taxlaw-2858	367	5	be	be	AUX
taxlaw-2858	367	6	reconciled	reconcile	VERB
taxlaw-2858	367	7	as	as	ADP
taxlaw-2858	367	8	follows	follow	VERB
taxlaw-2858	367	9	.	.	PUNCT
taxlaw-2858	368	1	as	as	SCONJ
taxlaw-2858	368	2	discussed	discuss	VERB
taxlaw-2858	368	3	in	in	ADP
taxlaw-2858	368	4	the	the	DET
taxlaw-2858	368	5	first	first	ADJ
taxlaw-2858	368	6	half	half	NOUN
taxlaw-2858	368	7	of	of	ADP
taxlaw-2858	368	8	this	this	DET
taxlaw-2858	368	9	article	article	NOUN
taxlaw-2858	368	10	,	,	PUNCT
taxlaw-2858	368	11	legal	legal	ADJ
taxlaw-2858	368	12	evolution	evolution	NOUN
taxlaw-2858	368	13	has	have	AUX
taxlaw-2858	368	14	been	be	AUX
taxlaw-2858	368	15	a	a	DET
taxlaw-2858	368	16	history	history	NOUN
taxlaw-2858	368	17	of	of	ADP
taxlaw-2858	368	18	national	national	ADJ
taxlaw-2858	368	19	cooptation	cooptation	NOUN
taxlaw-2858	368	20	of	of	ADP
taxlaw-2858	368	21	local	local	ADJ
taxlaw-2858	368	22	power	power	NOUN
taxlaw-2858	368	23	.	.	PUNCT
taxlaw-2858	369	1	states	state	NOUN
taxlaw-2858	369	2	,	,	PUNCT
taxlaw-2858	369	3	kingdoms	kingdom	NOUN
taxlaw-2858	369	4	,	,	PUNCT
taxlaw-2858	369	5	and	and	CCONJ
taxlaw-2858	369	6	chiefdoms	chiefdom	NOUN
taxlaw-2858	369	7	emerged	emerge	VERB
taxlaw-2858	369	8	above	above	ADP
taxlaw-2858	369	9	the	the	DET
taxlaw-2858	369	10	primordial	primordial	ADJ
taxlaw-2858	369	11	substrate	substrate	NOUN
taxlaw-2858	369	12	of	of	ADP
taxlaw-2858	369	13	tribal	tribal	ADJ
taxlaw-2858	369	14	culture	culture	NOUN
taxlaw-2858	369	15	,	,	PUNCT
taxlaw-2858	369	16	which	which	PRON
taxlaw-2858	369	17	never	never	ADV
taxlaw-2858	369	18	withers	wither	VERB
taxlaw-2858	369	19	away	away	ADV
taxlaw-2858	369	20	.	.	PUNCT
taxlaw-2858	370	1	the	the	DET
taxlaw-2858	370	2	survey	survey	NOUN
taxlaw-2858	370	3	results	result	VERB
taxlaw-2858	370	4	above	above	ADV
taxlaw-2858	370	5	may	may	AUX
taxlaw-2858	370	6	be	be	AUX
taxlaw-2858	370	7	consistent	consistent	ADJ
taxlaw-2858	370	8	with	with	ADP
taxlaw-2858	370	9	that	that	DET
taxlaw-2858	370	10	political	political	ADJ
taxlaw-2858	370	11	science	science	NOUN
taxlaw-2858	370	12	model	model	NOUN
taxlaw-2858	370	13	of	of	ADP
taxlaw-2858	370	14	tension	tension	NOUN
taxlaw-2858	370	15	between	between	ADP
taxlaw-2858	370	16	national	national	ADJ
taxlaw-2858	370	17	power	power	NOUN
taxlaw-2858	370	18	and	and	CCONJ
taxlaw-2858	370	19	local	local	ADJ
taxlaw-2858	370	20	resources	resource	NOUN
taxlaw-2858	370	21	.	.	PUNCT
taxlaw-2858	371	1	in	in	ADP
taxlaw-2858	371	2	the	the	DET
taxlaw-2858	371	3	case	case	NOUN
taxlaw-2858	371	4	of	of	ADP
taxlaw-2858	371	5	so	so	ADV
taxlaw-2858	371	6	-	-	PUNCT
taxlaw-2858	371	7	called	call	VERB
taxlaw-2858	371	8	tax	tax	NOUN
taxlaw-2858	371	9	protest	protest	NOUN
taxlaw-2858	371	10	,	,	PUNCT
taxlaw-2858	371	11	litigants	litigant	NOUN
taxlaw-2858	371	12	have	have	AUX
taxlaw-2858	371	13	attempted	attempt	VERB
taxlaw-2858	371	14	to	to	PART
taxlaw-2858	371	15	avoid	avoid	VERB
taxlaw-2858	371	16	federal	federal	ADJ
taxlaw-2858	371	17	tax	tax	NOUN
taxlaw-2858	371	18	by	by	ADP
taxlaw-2858	371	19	assertion	assertion	NOUN
taxlaw-2858	371	20	of	of	ADP
taxlaw-2858	371	21	citizenship	citizenship	NOUN
taxlaw-2858	371	22	in	in	ADP
taxlaw-2858	371	23	one	one	NUM
taxlaw-2858	371	24	of	of	ADP
taxlaw-2858	371	25	the	the	DET
taxlaw-2858	371	26	fifty	fifty	NUM
taxlaw-2858	371	27	states	state	NOUN
taxlaw-2858	371	28	rather	rather	ADV
taxlaw-2858	371	29	than	than	ADP
taxlaw-2858	371	30	the	the	DET
taxlaw-2858	371	31	u.s.79	u.s.79	NOUN
taxlaw-2858	371	32	likewise	likewise	ADV
taxlaw-2858	371	33	,	,	PUNCT
taxlaw-2858	371	34	recent	recent	ADJ
taxlaw-2858	371	35	scholarship	scholarship	NOUN
taxlaw-2858	371	36	in	in	ADP
taxlaw-2858	371	37	political	political	ADJ
taxlaw-2858	371	38	sociology	sociology	NOUN
taxlaw-2858	371	39	confirms	confirm	VERB
taxlaw-2858	371	40	that	that	SCONJ
taxlaw-2858	371	41	americans	americans	PROPN
taxlaw-2858	371	42	are	be	AUX
taxlaw-2858	371	43	willing	willing	ADJ
taxlaw-2858	371	44	to	to	PART
taxlaw-2858	371	45	pay	pay	VERB
taxlaw-2858	371	46	taxes	taxis	NOUN
taxlaw-2858	371	47	for	for	ADP
taxlaw-2858	371	48	local	local	ADJ
taxlaw-2858	371	49	services	service	NOUN
taxlaw-2858	371	50	like	like	ADP
taxlaw-2858	371	51	roads	road	NOUN
taxlaw-2858	371	52	,	,	PUNCT
taxlaw-2858	371	53	schools	school	NOUN
taxlaw-2858	371	54	,	,	PUNCT
taxlaw-2858	371	55	and	and	CCONJ
taxlaw-2858	371	56	healthcare	healthcare	PROPN
taxlaw-2858	371	57	,	,	PUNCT
taxlaw-2858	371	58	but	but	CCONJ
taxlaw-2858	371	59	not	not	PART
taxlaw-2858	371	60	nationwide	nationwide	ADJ
taxlaw-2858	371	61	expenses	expense	NOUN
taxlaw-2858	371	62	such	such	ADJ
taxlaw-2858	371	63	as	as	ADP
taxlaw-2858	371	64	science	science	NOUN
taxlaw-2858	371	65	or	or	CCONJ
taxlaw-2858	371	66	foreign	foreign	ADJ
taxlaw-2858	371	67	aid.80	aid.80	ADP
taxlaw-2858	371	68	the	the	DET
taxlaw-2858	371	69	national	national	ADJ
taxlaw-2858	371	70	government	government	NOUN
taxlaw-2858	371	71	,	,	PUNCT
taxlaw-2858	371	72	represented	represent	VERB
taxlaw-2858	371	73	by	by	ADP
taxlaw-2858	371	74	irs	irs	PROPN
taxlaw-2858	371	75	,	,	PUNCT
taxlaw-2858	371	76	may	may	AUX
taxlaw-2858	371	77	hold	hold	VERB
taxlaw-2858	371	78	sway	sway	NOUN
taxlaw-2858	371	79	over	over	ADP
taxlaw-2858	371	80	a	a	DET
taxlaw-2858	371	81	small	small	ADJ
taxlaw-2858	371	82	,	,	PUNCT
taxlaw-2858	371	83	relatively	relatively	ADV
taxlaw-2858	371	84	disenfranchised	disenfranchised	ADJ
taxlaw-2858	371	85	,	,	PUNCT
taxlaw-2858	371	86	population	population	NOUN
taxlaw-2858	371	87	.	.	PUNCT
taxlaw-2858	372	1	these	these	DET
taxlaw-2858	372	2	observations	observation	NOUN
taxlaw-2858	372	3	are	be	AUX
taxlaw-2858	372	4	consistent	consistent	ADJ
taxlaw-2858	372	5	with	with	ADP
taxlaw-2858	372	6	legal	legal	ADJ
taxlaw-2858	372	7	commentary	commentary	NOUN
taxlaw-2858	372	8	that	that	PRON
taxlaw-2858	372	9	underscores	underscore	VERB
taxlaw-2858	372	10	the	the	DET
taxlaw-2858	372	11	role	role	NOUN
taxlaw-2858	372	12	of	of	ADP
taxlaw-2858	372	13	legislators	legislator	NOUN
taxlaw-2858	372	14	,	,	PUNCT
taxlaw-2858	372	15	at	at	ADP
taxlaw-2858	372	16	least	least	ADJ
taxlaw-2858	372	17	in	in	ADP
taxlaw-2858	372	18	the	the	DET
taxlaw-2858	372	19	u.s	u.s	PROPN
taxlaw-2858	372	20	.	.	PROPN
taxlaw-2858	372	21	congress	congress	PROPN
taxlaw-2858	372	22	,	,	PUNCT
taxlaw-2858	372	23	who	who	PRON
taxlaw-2858	372	24	may	may	AUX
taxlaw-2858	372	25	encourage	encourage	VERB
taxlaw-2858	372	26	low	low	ADJ
taxlaw-2858	372	27	compliance	compliance	NOUN
taxlaw-2858	372	28	in	in	ADP
taxlaw-2858	372	29	pursuit	pursuit	NOUN
taxlaw-2858	372	30	of	of	ADP
taxlaw-2858	372	31	regressive	regressive	ADJ
taxlaw-2858	372	32	tax	tax	NOUN
taxlaw-2858	372	33	policy	policy	NOUN
taxlaw-2858	372	34	.	.	PUNCT
taxlaw-2858	373	1	in	in	ADP
taxlaw-2858	373	2	particular	particular	ADJ
taxlaw-2858	373	3	,	,	PUNCT
taxlaw-2858	373	4	2016	2016	NUM
taxlaw-2858	373	5	presidential	presidential	ADJ
taxlaw-2858	373	6	candidate	candidate	NOUN
taxlaw-2858	373	7	gov	gov	PROPN
taxlaw-2858	373	8	.	.	PROPN
taxlaw-2858	374	1	john	john	PROPN
taxlaw-2858	374	2	kasich	kasich	PROPN
taxlaw-2858	374	3	(	(	PUNCT
taxlaw-2858	374	4	r	r	X
taxlaw-2858	374	5	–	–	PUNCT
taxlaw-2858	374	6	oh	oh	INTJ
taxlaw-2858	374	7	.	.	PUNCT
taxlaw-2858	374	8	)	)	PUNCT
taxlaw-2858	374	9	,	,	PUNCT
taxlaw-2858	374	10	then	then	ADV
taxlaw-2858	374	11	chair	chair	NOUN
taxlaw-2858	374	12	of	of	ADP
taxlaw-2858	374	13	the	the	DET
taxlaw-2858	374	14	house	house	PROPN
taxlaw-2858	374	15	budget	budget	PROPN
taxlaw-2858	374	16	committee	committee	PROPN
taxlaw-2858	374	17	,	,	PUNCT
taxlaw-2858	374	18	said	say	VERB
taxlaw-2858	374	19	in	in	ADP
taxlaw-2858	374	20	the	the	DET
taxlaw-2858	374	21	context	context	NOUN
taxlaw-2858	374	22	of	of	ADP
taxlaw-2858	374	23	a	a	DET
taxlaw-2858	374	24	1995	1995	NUM
taxlaw-2858	374	25	“	"	PUNCT
taxlaw-2858	374	26	flat	flat	ADJ
taxlaw-2858	374	27	tax	tax	NOUN
taxlaw-2858	374	28	”	"	PUNCT
taxlaw-2858	374	29	legislative	legislative	ADJ
taxlaw-2858	374	30	proposal	proposal	NOUN
taxlaw-2858	374	31	that	that	SCONJ
taxlaw-2858	374	32	“	"	PUNCT
taxlaw-2858	374	33	the	the	DET
taxlaw-2858	374	34	end	end	NOUN
taxlaw-2858	374	35	game	game	NOUN
taxlaw-2858	374	36	here	here	ADV
taxlaw-2858	374	37	is	be	AUX
taxlaw-2858	374	38	to	to	PART
taxlaw-2858	374	39	strip	strip	VERB
taxlaw-2858	374	40	the	the	DET
taxlaw-2858	374	41	government	government	NOUN
taxlaw-2858	374	42	of	of	ADP
taxlaw-2858	374	43	the	the	DET
taxlaw-2858	374	44	financial	financial	ADJ
taxlaw-2858	374	45	means	mean	NOUN
taxlaw-2858	374	46	for	for	ADP
taxlaw-2858	374	47	butting	butt	VERB
taxlaw-2858	374	48	into	into	ADP
taxlaw-2858	374	49	the	the	DET
taxlaw-2858	374	50	lives	life	NOUN
taxlaw-2858	374	51	of	of	ADP
taxlaw-2858	374	52	americans	americans	PROPN
taxlaw-2858	374	53	,	,	PUNCT
taxlaw-2858	374	54	and	and	CCONJ
taxlaw-2858	374	55	thus	thus	ADV
taxlaw-2858	374	56	returning	return	VERB
taxlaw-2858	374	57	power	power	NOUN
taxlaw-2858	374	58	and	and	CCONJ
taxlaw-2858	374	59	responsibility	responsibility	NOUN
taxlaw-2858	374	60	to	to	ADP
taxlaw-2858	374	61	families	family	NOUN
taxlaw-2858	374	62	and	and	CCONJ
taxlaw-2858	374	63	localities	locality	NOUN
taxlaw-2858	374	64	.	.	PUNCT
taxlaw-2858	375	1	”81	”81	PROPN
taxlaw-2858	375	2	the	the	DET
taxlaw-2858	375	3	commentators	commentator	NOUN
taxlaw-2858	375	4	conclude	conclude	VERB
taxlaw-2858	375	5	that	that	SCONJ
taxlaw-2858	375	6	subsequent	subsequent	ADJ
taxlaw-2858	375	7	senate	senate	PROPN
taxlaw-2858	375	8	finance	finance	PROPN
taxlaw-2858	375	9	committee	committee	PROPN
taxlaw-2858	375	10	hearings	hearing	NOUN
taxlaw-2858	375	11	that	that	SCONJ
taxlaw-2858	375	12	“	"	PUNCT
taxlaw-2858	375	13	revealed	reveal	VERB
taxlaw-2858	375	14	shortcomings	shortcoming	NOUN
taxlaw-2858	375	15	in	in	ADP
taxlaw-2858	375	16	the	the	DET
taxlaw-2858	375	17	irs	irs	PROPN
taxlaw-2858	375	18	’s	’s	PART
taxlaw-2858	375	19	operations	operation	NOUN
taxlaw-2858	375	20	…	…	PUNCT
taxlaw-2858	375	21	mainly	mainly	ADV
taxlaw-2858	375	22	provided	provide	VERB
taxlaw-2858	375	23	a	a	DET
taxlaw-2858	375	24	highly	highly	ADV
taxlaw-2858	375	25	visible	visible	ADJ
taxlaw-2858	375	26	forum	forum	NOUN
taxlaw-2858	375	27	for	for	ADP
taxlaw-2858	375	28	antitax	antitax	ADJ
taxlaw-2858	375	29	forces	force	NOUN
taxlaw-2858	375	30	to	to	PART
taxlaw-2858	375	31	levy	levy	VERB
taxlaw-2858	375	32	sensational	sensational	ADJ
taxlaw-2858	375	33	charges	charge	NOUN
taxlaw-2858	375	34	about	about	ADP
taxlaw-2858	375	35	outrageous	outrageous	ADJ
taxlaw-2858	375	36	agency	agency	NOUN
taxlaw-2858	375	37	behavior	behavior	NOUN
taxlaw-2858	375	38	.	.	PUNCT
taxlaw-2858	376	1	”82	”82	ADJ
taxlaw-2858	376	2	objections	objection	NOUN
taxlaw-2858	376	3	to	to	ADP
taxlaw-2858	376	4	the	the	DET
taxlaw-2858	376	5	conduct	conduct	NOUN
taxlaw-2858	376	6	of	of	ADP
taxlaw-2858	376	7	the	the	DET
taxlaw-2858	376	8	federal	federal	ADJ
taxlaw-2858	376	9	tax	tax	NOUN
taxlaw-2858	376	10	collector	collector	NOUN
taxlaw-2858	376	11	were	be	AUX
taxlaw-2858	376	12	coupled	couple	VERB
taxlaw-2858	376	13	with	with	ADP
taxlaw-2858	376	14	local	local	ADJ
taxlaw-2858	376	15	resistance	resistance	NOUN
taxlaw-2858	376	16	.	.	PUNCT
taxlaw-2858	377	1	local	local	ADJ
taxlaw-2858	377	2	elites	elite	NOUN
taxlaw-2858	377	3	could	could	AUX
taxlaw-2858	377	4	have	have	VERB
taxlaw-2858	377	5	the	the	DET
taxlaw-2858	377	6	power	power	NOUN
taxlaw-2858	377	7	to	to	PART
taxlaw-2858	377	8	resist	resist	VERB
taxlaw-2858	377	9	compliance	compliance	NOUN
taxlaw-2858	377	10	with	with	ADP
taxlaw-2858	377	11	taxation	taxation	NOUN
taxlaw-2858	377	12	as	as	ADP
taxlaw-2858	377	13	representative	representative	NOUN
taxlaw-2858	377	14	of	of	ADP
taxlaw-2858	377	15	federal	federal	ADJ
taxlaw-2858	377	16	law	law	NOUN
taxlaw-2858	377	17	more	more	ADV
taxlaw-2858	377	18	generally	generally	ADV
taxlaw-2858	377	19	.	.	PUNCT
taxlaw-2858	378	1	if	if	SCONJ
taxlaw-2858	378	2	so	so	ADV
taxlaw-2858	378	3	,	,	PUNCT
taxlaw-2858	378	4	the	the	DET
taxlaw-2858	378	5	expected	expect	VERB
taxlaw-2858	378	6	result	result	NOUN
taxlaw-2858	378	7	would	would	AUX
taxlaw-2858	378	8	be	be	AUX
taxlaw-2858	378	9	that	that	PRON
taxlaw-2858	378	10	wellestablished	wellestablished	ADJ
taxlaw-2858	378	11	socio	socio	NOUN
taxlaw-2858	378	12	-	-	PUNCT
taxlaw-2858	378	13	economic	economic	ADJ
taxlaw-2858	378	14	communities	community	NOUN
taxlaw-2858	378	15	may	may	AUX
taxlaw-2858	378	16	have	have	VERB
taxlaw-2858	378	17	low	low	ADJ
taxlaw-2858	378	18	compliance	compliance	NOUN
taxlaw-2858	378	19	,	,	PUNCT
taxlaw-2858	378	20	rather	rather	ADV
taxlaw-2858	378	21	than	than	ADP
taxlaw-2858	378	22	high	high	ADJ
taxlaw-2858	378	23	compliance	compliance	NOUN
taxlaw-2858	378	24	with	with	ADP
taxlaw-2858	378	25	national	national	ADJ
taxlaw-2858	378	26	taxation	taxation	NOUN
taxlaw-2858	378	27	.	.	PUNCT
taxlaw-2858	379	1	the	the	DET
taxlaw-2858	379	2	professional	professional	ADJ
taxlaw-2858	379	3	status	status	NOUN
taxlaw-2858	379	4	of	of	ADP
taxlaw-2858	379	5	the	the	DET
taxlaw-2858	379	6	low	low	ADJ
taxlaw-2858	379	7	-	-	PUNCT
taxlaw-2858	379	8	compliance	compliance	NOUN
taxlaw-2858	379	9	communities	community	NOUN
taxlaw-2858	379	10	,	,	PUNCT
taxlaw-2858	379	11	which	which	PRON
taxlaw-2858	379	12	were	be	AUX
taxlaw-2858	379	13	geographically	geographically	ADV
taxlaw-2858	379	14	clustered	cluster	VERB
taxlaw-2858	379	15	,	,	PUNCT
taxlaw-2858	379	16	may	may	AUX
taxlaw-2858	379	17	indicate	indicate	VERB
taxlaw-2858	379	18	that	that	SCONJ
taxlaw-2858	379	19	they	they	PRON
taxlaw-2858	379	20	constitute	constitute	VERB
taxlaw-2858	379	21	a	a	DET
taxlaw-2858	379	22	localized	localized	ADJ
taxlaw-2858	379	23	elite	elite	NOUN
taxlaw-2858	379	24	.	.	PUNCT
taxlaw-2858	380	1	even	even	ADV
taxlaw-2858	380	2	in	in	ADP
taxlaw-2858	380	3	the	the	DET
taxlaw-2858	380	4	national	national	ADJ
taxlaw-2858	380	5	survey	survey	NOUN
taxlaw-2858	380	6	,	,	PUNCT
taxlaw-2858	380	7	the	the	DET
taxlaw-2858	380	8	low	low	ADJ
taxlaw-2858	380	9	-	-	PUNCT
taxlaw-2858	380	10	compliance	compliance	NOUN
taxlaw-2858	380	11	group	group	NOUN
taxlaw-2858	380	12	was	be	AUX
taxlaw-2858	380	13	more	more	ADV
taxlaw-2858	380	14	likely	likely	ADJ
taxlaw-2858	380	15	to	to	PART
taxlaw-2858	380	16	participate	participate	VERB
taxlaw-2858	380	17	in	in	ADP
taxlaw-2858	380	18	local	local	ADJ
taxlaw-2858	380	19	organizations	organization	NOUN
taxlaw-2858	380	20	.	.	PUNCT
taxlaw-2858	381	1	that	that	PRON
taxlaw-2858	381	2	’s	’	VERB
taxlaw-2858	381	3	why	why	SCONJ
taxlaw-2858	381	4	the	the	DET
taxlaw-2858	381	5	further	further	ADJ
taxlaw-2858	381	6	analysis	analysis	NOUN
taxlaw-2858	381	7	above	above	ADP
taxlaw-2858	381	8	mapped	map	VERB
taxlaw-2858	381	9	the	the	DET
taxlaw-2858	381	10	geographic	geographic	ADJ
taxlaw-2858	381	11	communities	community	NOUN
taxlaw-2858	381	12	for	for	ADP
taxlaw-2858	381	13	social	social	ADJ
taxlaw-2858	381	14	networks	network	NOUN
taxlaw-2858	381	15	that	that	PRON
taxlaw-2858	381	16	could	could	AUX
taxlaw-2858	381	17	transmit	transmit	VERB
taxlaw-2858	381	18	or	or	CCONJ
taxlaw-2858	381	19	reinforce	reinforce	VERB
taxlaw-2858	381	20	low	low	ADJ
taxlaw-2858	381	21	levels	level	NOUN
taxlaw-2858	381	22	of	of	ADP
taxlaw-2858	381	23	compliance	compliance	NOUN
taxlaw-2858	381	24	.	.	PUNCT
taxlaw-2858	382	1	local	local	ADJ
taxlaw-2858	382	2	elites	elite	NOUN
taxlaw-2858	382	3	may	may	AUX
taxlaw-2858	382	4	be	be	AUX
taxlaw-2858	382	5	known	know	VERB
taxlaw-2858	382	6	to	to	ADP
taxlaw-2858	382	7	commentators	commentator	NOUN
taxlaw-2858	382	8	variously	variously	ADV
taxlaw-2858	382	9	as	as	ADP
taxlaw-2858	382	10	the	the	DET
taxlaw-2858	382	11	petite	petite	ADJ
taxlaw-2858	382	12	bourgeoisie	bourgeoisie	NOUN
taxlaw-2858	382	13	,	,	PUNCT
taxlaw-2858	382	14	characterized	characterize	VERB
taxlaw-2858	382	15	by	by	ADP
taxlaw-2858	382	16	a	a	DET
taxlaw-2858	382	17	“	"	PUNCT
taxlaw-2858	382	18	parochial	parochial	ADJ
taxlaw-2858	382	19	”	"	PUNCT
taxlaw-2858	382	20	outlook	outlook	NOUN
taxlaw-2858	382	21	,	,	PUNCT
taxlaw-2858	382	22	or	or	CCONJ
taxlaw-2858	382	23	smallholders	smallholder	NOUN
taxlaw-2858	382	24	,	,	PUNCT
taxlaw-2858	382	25	responsible	responsible	ADJ
taxlaw-2858	382	26	in	in	ADP
taxlaw-2858	382	27	large	large	ADJ
taxlaw-2858	382	28	part	part	NOUN
taxlaw-2858	382	29	for	for	ADP
taxlaw-2858	382	30	“	"	PUNCT
taxlaw-2858	382	31	the	the	DET
taxlaw-2858	382	32	military	military	ADJ
taxlaw-2858	382	33	and	and	CCONJ
taxlaw-2858	382	34	fiscal	fiscal	ADJ
taxlaw-2858	382	35	basis	basis	NOUN
taxlaw-2858	382	36	of	of	ADP
taxlaw-2858	382	37	the	the	DET
taxlaw-2858	382	38	empire	empire	NOUN
taxlaw-2858	382	39	”	"	PUNCT
taxlaw-2858	382	40	in	in	ADP
taxlaw-2858	382	41	historic	historic	ADJ
taxlaw-2858	382	42	civilizations	civilization	NOUN
taxlaw-2858	382	43	.	.	PUNCT
taxlaw-2858	383	1	83	83	NUM
taxlaw-2858	383	2	this	this	DET
taxlaw-2858	383	3	commentary	commentary	NOUN
taxlaw-2858	383	4	reinforces	reinforce	VERB
taxlaw-2858	383	5	the	the	DET
taxlaw-2858	383	6	role	role	NOUN
taxlaw-2858	383	7	of	of	ADP
taxlaw-2858	383	8	local	local	ADJ
taxlaw-2858	383	9	elites	elite	NOUN
taxlaw-2858	383	10	,	,	PUNCT
taxlaw-2858	383	11	who	who	PRON
taxlaw-2858	383	12	ultimately	ultimately	ADV
taxlaw-2858	383	13	pay	pay	VERB
taxlaw-2858	383	14	tax	tax	NOUN
taxlaw-2858	383	15	,	,	PUNCT
taxlaw-2858	383	16	in	in	ADP
taxlaw-2858	383	17	the	the	DET
taxlaw-2858	383	18	acceptance	acceptance	NOUN
taxlaw-2858	383	19	or	or	CCONJ
taxlaw-2858	383	20	rejection	rejection	NOUN
taxlaw-2858	383	21	of	of	ADP
taxlaw-2858	383	22	legal	legal	ADJ
taxlaw-2858	383	23	regimes	regime	NOUN
taxlaw-2858	383	24	generally	generally	ADV
taxlaw-2858	383	25	.	.	PUNCT
taxlaw-2858	384	1	then	then	ADV
taxlaw-2858	384	2	this	this	DET
taxlaw-2858	384	3	article	article	NOUN
taxlaw-2858	384	4	drew	draw	VERB
taxlaw-2858	384	5	on	on	ADP
taxlaw-2858	384	6	an	an	DET
taxlaw-2858	384	7	ethnographic	ethnographic	ADJ
taxlaw-2858	384	8	study	study	NOUN
taxlaw-2858	384	9	of	of	ADP
taxlaw-2858	384	10	small	small	ADJ
taxlaw-2858	384	11	business	business	NOUN
taxlaw-2858	384	12	to	to	PART
taxlaw-2858	384	13	suggest	suggest	VERB
taxlaw-2858	384	14	potential	potential	ADJ
taxlaw-2858	384	15	mechanisms	mechanism	NOUN
taxlaw-2858	384	16	for	for	ADP
taxlaw-2858	384	17	the	the	DET
taxlaw-2858	384	18	transmission	transmission	NOUN
taxlaw-2858	384	19	of	of	ADP
taxlaw-2858	384	20	noncompliant	noncompliant	ADJ
taxlaw-2858	384	21	behavior	behavior	NOUN
taxlaw-2858	384	22	.	.	PUNCT
taxlaw-2858	385	1	while	while	SCONJ
taxlaw-2858	385	2	the	the	DET
taxlaw-2858	385	3	u.s	u.s	PROPN
taxlaw-2858	385	4	.	.	PROPN
taxlaw-2858	385	5	79	79	NUM
taxlaw-2858	385	6	see	see	VERB
taxlaw-2858	385	7	,	,	PUNCT
taxlaw-2858	385	8	e.g.	e.g.	ADV
taxlaw-2858	385	9	,	,	PUNCT
taxlaw-2858	385	10	betz	betz	PROPN
taxlaw-2858	385	11	v.	v.	PROPN
taxlaw-2858	385	12	u.s	u.s	PROPN
taxlaw-2858	385	13	.	.	PROPN
taxlaw-2858	385	14	,	,	PUNCT
taxlaw-2858	385	15	40	40	NUM
taxlaw-2858	385	16	fed	fed	ADJ
taxlaw-2858	385	17	.	.	PUNCT
taxlaw-2858	386	1	cl	cl	NOUN
taxlaw-2858	386	2	.	.	PUNCT
taxlaw-2858	387	1	286	286	NUM
taxlaw-2858	387	2	,	,	PUNCT
taxlaw-2858	387	3	294–95	294–95	NUM
taxlaw-2858	387	4	(	(	PUNCT
taxlaw-2858	387	5	1998	1998	NUM
taxlaw-2858	387	6	)	)	PUNCT
taxlaw-2858	387	7	.	.	PUNCT
taxlaw-2858	388	1	80	80	NUM
taxlaw-2858	388	2	see	see	VERB
taxlaw-2858	388	3	vanessa	vanessa	PROPN
taxlaw-2858	388	4	williamson	williamson	PROPN
taxlaw-2858	388	5	,	,	PUNCT
taxlaw-2858	388	6	read	read	VERB
taxlaw-2858	388	7	my	my	PRON
taxlaw-2858	388	8	lips	lip	NOUN
taxlaw-2858	388	9	:	:	PUNCT
taxlaw-2858	388	10	why	why	SCONJ
taxlaw-2858	388	11	americans	american	NOUN
taxlaw-2858	388	12	are	be	AUX
taxlaw-2858	388	13	proud	proud	ADJ
taxlaw-2858	388	14	to	to	PART
taxlaw-2858	388	15	pay	pay	VERB
taxlaw-2858	388	16	taxes	taxis	NOUN
taxlaw-2858	388	17	(	(	PUNCT
taxlaw-2858	388	18	2017	2017	NUM
taxlaw-2858	388	19	)	)	PUNCT
taxlaw-2858	388	20	.	.	PUNCT
taxlaw-2858	389	1	81	81	NUM
taxlaw-2858	389	2	tanina	tanina	PROPN
taxlaw-2858	389	3	rostain	rostain	PROPN
taxlaw-2858	389	4	&	&	CCONJ
taxlaw-2858	389	5	milton	milton	PROPN
taxlaw-2858	389	6	c.	c.	PROPN
taxlaw-2858	389	7	regan	regan	PROPN
taxlaw-2858	389	8	,	,	PUNCT
taxlaw-2858	389	9	jr	jr	PROPN
taxlaw-2858	389	10	.	.	PROPN
taxlaw-2858	389	11	,	,	PUNCT
taxlaw-2858	389	12	the	the	DET
taxlaw-2858	389	13	irs	irs	PROPN
taxlaw-2858	389	14	under	under	ADP
taxlaw-2858	389	15	siege	siege	NOUN
taxlaw-2858	389	16	,	,	PUNCT
taxlaw-2858	389	17	in	in	ADP
taxlaw-2858	389	18	confidence	confidence	NOUN
taxlaw-2858	389	19	games	game	NOUN
taxlaw-2858	389	20	:	:	PUNCT
taxlaw-2858	389	21	lawyers	lawyer	NOUN
taxlaw-2858	389	22	,	,	PUNCT
taxlaw-2858	389	23	accountants	accountant	NOUN
taxlaw-2858	389	24	,	,	PUNCT
taxlaw-2858	389	25	and	and	CCONJ
taxlaw-2858	389	26	the	the	DET
taxlaw-2858	389	27	tax	tax	NOUN
taxlaw-2858	389	28	shelter	shelter	NOUN
taxlaw-2858	389	29	industry	industry	NOUN
taxlaw-2858	389	30	12	12	NUM
taxlaw-2858	389	31	(	(	PUNCT
taxlaw-2858	389	32	2014	2014	NUM
taxlaw-2858	389	33	)	)	PUNCT
taxlaw-2858	389	34	.	.	PUNCT
taxlaw-2858	390	1	82	82	NUM
taxlaw-2858	391	1	i	i	PRON
taxlaw-2858	391	2	d.	d.	PROPN
taxlaw-2858	391	3	at	at	ADP
taxlaw-2858	391	4	19	19	NUM
taxlaw-2858	391	5	.	.	NOUN
taxlaw-2858	391	6	83	83	NUM
taxlaw-2858	391	7	roberto	roberto	PROPN
taxlaw-2858	391	8	m.	m.	PROPN
taxlaw-2858	391	9	unger	unger	PROPN
taxlaw-2858	391	10	,	,	PUNCT
taxlaw-2858	391	11	plasticity	plasticity	NOUN
taxlaw-2858	391	12	into	into	ADP
taxlaw-2858	391	13	power	power	NOUN
taxlaw-2858	391	14	:	:	PUNCT
taxlaw-2858	391	15	comparative	comparative	ADJ
taxlaw-2858	391	16	-	-	PUNCT
taxlaw-2858	391	17	historical	historical	ADJ
taxlaw-2858	391	18	studies	study	NOUN
taxlaw-2858	391	19	on	on	ADP
taxlaw-2858	391	20	the	the	DET
taxlaw-2858	391	21	institutional	institutional	ADJ
taxlaw-2858	391	22	conditions	condition	NOUN
taxlaw-2858	391	23	of	of	ADP
taxlaw-2858	391	24	economic	economic	ADJ
taxlaw-2858	391	25	&	&	CCONJ
taxlaw-2858	391	26	military	military	ADJ
taxlaw-2858	391	27	success	success	NOUN
taxlaw-2858	391	28	5	5	NUM
taxlaw-2858	391	29	(	(	PUNCT
taxlaw-2858	391	30	1987	1987	NUM
taxlaw-2858	391	31	)	)	PUNCT
taxlaw-2858	391	32	;	;	PUNCT
taxlaw-2858	391	33	frank	frank	PROPN
taxlaw-2858	391	34	bechhofer	bechhofer	PROPN
taxlaw-2858	391	35	&	&	CCONJ
taxlaw-2858	391	36	brian	brian	PROPN
taxlaw-2858	391	37	elliott	elliott	PROPN
taxlaw-2858	391	38	,	,	PUNCT
taxlaw-2858	391	39	persistence	persistence	NOUN
taxlaw-2858	391	40	&	&	CCONJ
taxlaw-2858	391	41	change	change	NOUN
taxlaw-2858	391	42	:	:	PUNCT
taxlaw-2858	391	43	the	the	DET
taxlaw-2858	391	44	petite	petite	ADJ
taxlaw-2858	391	45	bourgeoisie	bourgeoisie	NOUN
taxlaw-2858	391	46	in	in	ADP
taxlaw-2858	391	47	industrial	industrial	ADJ
taxlaw-2858	391	48	society	society	NOUN
taxlaw-2858	391	49	,	,	PUNCT
taxlaw-2858	391	50	17	17	NUM
taxlaw-2858	391	51	eur	eur	NOUN
taxlaw-2858	391	52	.	.	PUNCT
taxlaw-2858	392	1	j.	j.	PROPN
taxlaw-2858	392	2	of	of	ADP
taxlaw-2858	392	3	sociol	sociol	PROPN
taxlaw-2858	392	4	.	.	PUNCT
taxlaw-2858	393	1	74	74	NUM
taxlaw-2858	393	2	,	,	PUNCT
taxlaw-2858	393	3	84	84	NUM
taxlaw-2858	393	4	(	(	PUNCT
taxlaw-2858	393	5	1976	1976	NUM
taxlaw-2858	393	6	)	)	PUNCT
taxlaw-2858	393	7	.	.	PUNCT
taxlaw-2858	394	1	2017	2017	NUM
taxlaw-2858	394	2	]	]	PUNCT
taxlaw-2858	394	3	who	who	PRON
taxlaw-2858	394	4	pays	pay	VERB
taxlaw-2858	394	5	the	the	DET
taxlaw-2858	394	6	price	price	NOUN
taxlaw-2858	394	7	of	of	ADP
taxlaw-2858	394	8	civilization	civilization	NOUN
taxlaw-2858	394	9	?	?	PUNCT
taxlaw-2858	395	1	63	63	NUM
taxlaw-2858	395	2	survey	survey	NOUN
taxlaw-2858	395	3	and	and	CCONJ
taxlaw-2858	395	4	the	the	DET
taxlaw-2858	395	5	taiwan	taiwan	PROPN
taxlaw-2858	395	6	field	field	NOUN
taxlaw-2858	395	7	study	study	NOUN
taxlaw-2858	395	8	reflect	reflect	VERB
taxlaw-2858	395	9	vastly	vastly	ADV
taxlaw-2858	395	10	divergent	divergent	ADJ
taxlaw-2858	395	11	cultures	culture	NOUN
taxlaw-2858	395	12	,	,	PUNCT
taxlaw-2858	395	13	it	it	PRON
taxlaw-2858	395	14	is	be	AUX
taxlaw-2858	395	15	possible	possible	ADJ
taxlaw-2858	395	16	that	that	SCONJ
taxlaw-2858	395	17	local	local	ADJ
taxlaw-2858	395	18	elites	elite	NOUN
taxlaw-2858	395	19	in	in	ADP
taxlaw-2858	395	20	different	different	ADJ
taxlaw-2858	395	21	countries	country	NOUN
taxlaw-2858	395	22	avail	avail	VERB
taxlaw-2858	395	23	themselves	themselves	PRON
taxlaw-2858	395	24	of	of	ADP
taxlaw-2858	395	25	the	the	DET
taxlaw-2858	395	26	same	same	ADJ
taxlaw-2858	395	27	type	type	NOUN
taxlaw-2858	395	28	of	of	ADP
taxlaw-2858	395	29	small	small	ADJ
taxlaw-2858	395	30	business	business	NOUN
taxlaw-2858	395	31	practices	practice	NOUN
taxlaw-2858	395	32	(	(	PUNCT
taxlaw-2858	395	33	or	or	CCONJ
taxlaw-2858	395	34	even	even	ADV
taxlaw-2858	395	35	conveniences	convenience	NOUN
taxlaw-2858	395	36	)	)	PUNCT
taxlaw-2858	395	37	,	,	PUNCT
taxlaw-2858	395	38	as	as	ADV
taxlaw-2858	395	39	simple	simple	ADJ
taxlaw-2858	395	40	as	as	ADP
taxlaw-2858	395	41	post	post	ADJ
taxlaw-2858	395	42	-	-	ADJ
taxlaw-2858	395	43	dating	dating	ADJ
taxlaw-2858	395	44	checks	check	NOUN
taxlaw-2858	395	45	,	,	PUNCT
taxlaw-2858	395	46	or	or	CCONJ
taxlaw-2858	395	47	more	more	ADV
taxlaw-2858	395	48	generally	generally	ADV
taxlaw-2858	395	49	,	,	PUNCT
taxlaw-2858	395	50	informal	informal	ADJ
taxlaw-2858	395	51	—	—	PUNCT
taxlaw-2858	395	52	and	and	CCONJ
taxlaw-2858	395	53	thereby	thereby	ADV
taxlaw-2858	395	54	noncompliant	noncompliant	ADJ
taxlaw-2858	395	55	—	—	PUNCT
taxlaw-2858	395	56	economics	economic	NOUN
taxlaw-2858	395	57	.	.	PUNCT
taxlaw-2858	396	1	as	as	SCONJ
taxlaw-2858	396	2	expected	expect	VERB
taxlaw-2858	396	3	,	,	PUNCT
taxlaw-2858	396	4	those	those	PRON
taxlaw-2858	396	5	who	who	PRON
taxlaw-2858	396	6	trusted	trust	VERB
taxlaw-2858	396	7	government	government	NOUN
taxlaw-2858	396	8	had	have	VERB
taxlaw-2858	396	9	higher	high	ADJ
taxlaw-2858	396	10	compliance	compliance	NOUN
taxlaw-2858	396	11	than	than	ADP
taxlaw-2858	396	12	those	those	PRON
taxlaw-2858	396	13	who	who	PRON
taxlaw-2858	396	14	did	do	VERB
taxlaw-2858	396	15	n’t	not	PART
taxlaw-2858	396	16	.	.	PUNCT
taxlaw-2858	397	1	nationally	nationally	ADV
taxlaw-2858	397	2	,	,	PUNCT
taxlaw-2858	397	3	high	high	ADJ
taxlaw-2858	397	4	-	-	PUNCT
taxlaw-2858	397	5	compliance	compliance	NOUN
taxlaw-2858	397	6	taxpayers	taxpayer	NOUN
taxlaw-2858	397	7	were	be	AUX
taxlaw-2858	397	8	more	more	ADV
taxlaw-2858	397	9	likely	likely	ADJ
taxlaw-2858	397	10	to	to	PART
taxlaw-2858	397	11	support	support	VERB
taxlaw-2858	397	12	higher	high	ADJ
taxlaw-2858	397	13	taxes	taxis	NOUN
taxlaw-2858	397	14	in	in	ADP
taxlaw-2858	397	15	exchange	exchange	NOUN
taxlaw-2858	397	16	for	for	ADP
taxlaw-2858	397	17	improved	improved	ADJ
taxlaw-2858	397	18	government	government	NOUN
taxlaw-2858	397	19	services	service	NOUN
taxlaw-2858	397	20	.	.	PUNCT
taxlaw-2858	398	1	conversely	conversely	ADV
taxlaw-2858	398	2	,	,	PUNCT
taxlaw-2858	398	3	respondents	respondent	NOUN
taxlaw-2858	398	4	from	from	ADP
taxlaw-2858	398	5	the	the	DET
taxlaw-2858	398	6	lowcompliance	lowcompliance	NOUN
taxlaw-2858	398	7	group	group	NOUN
taxlaw-2858	398	8	were	be	AUX
taxlaw-2858	398	9	more	more	ADV
taxlaw-2858	398	10	likely	likely	ADJ
taxlaw-2858	398	11	to	to	PART
taxlaw-2858	398	12	report	report	VERB
taxlaw-2858	398	13	that	that	SCONJ
taxlaw-2858	398	14	the	the	DET
taxlaw-2858	398	15	government	government	NOUN
taxlaw-2858	398	16	is	be	AUX
taxlaw-2858	398	17	too	too	ADV
taxlaw-2858	398	18	big	big	ADJ
taxlaw-2858	398	19	and	and	CCONJ
taxlaw-2858	398	20	wastes	waste	VERB
taxlaw-2858	398	21	tax	tax	NOUN
taxlaw-2858	398	22	dollars	dollar	NOUN
taxlaw-2858	398	23	,	,	PUNCT
taxlaw-2858	398	24	while	while	SCONJ
taxlaw-2858	398	25	tax	tax	NOUN
taxlaw-2858	398	26	laws	law	NOUN
taxlaw-2858	398	27	and	and	CCONJ
taxlaw-2858	398	28	irs	irs	PROPN
taxlaw-2858	398	29	are	be	AUX
taxlaw-2858	398	30	unfair	unfair	ADJ
taxlaw-2858	398	31	.	.	PUNCT
taxlaw-2858	399	1	apparently	apparently	ADV
taxlaw-2858	399	2	,	,	PUNCT
taxlaw-2858	399	3	the	the	DET
taxlaw-2858	399	4	highly	highly	ADV
taxlaw-2858	399	5	-	-	PUNCT
taxlaw-2858	399	6	compliant	compliant	ADJ
taxlaw-2858	399	7	feel	feel	NOUN
taxlaw-2858	399	8	that	that	SCONJ
taxlaw-2858	399	9	they	they	PRON
taxlaw-2858	399	10	receive	receive	VERB
taxlaw-2858	399	11	commensurate	commensurate	ADJ
taxlaw-2858	399	12	utility	utility	NOUN
taxlaw-2858	399	13	from	from	ADP
taxlaw-2858	399	14	their	their	PRON
taxlaw-2858	399	15	taxes	taxis	NOUN
taxlaw-2858	399	16	,	,	PUNCT
taxlaw-2858	399	17	either	either	CCONJ
taxlaw-2858	399	18	personally	personally	ADV
taxlaw-2858	399	19	or	or	CCONJ
taxlaw-2858	399	20	through	through	ADP
taxlaw-2858	399	21	public	public	ADJ
taxlaw-2858	399	22	goods	good	NOUN
taxlaw-2858	399	23	.	.	PUNCT
taxlaw-2858	400	1	on	on	ADP
taxlaw-2858	400	2	the	the	DET
taxlaw-2858	400	3	other	other	ADJ
taxlaw-2858	400	4	hand	hand	NOUN
taxlaw-2858	400	5	,	,	PUNCT
taxlaw-2858	400	6	the	the	DET
taxlaw-2858	400	7	low	low	ADJ
taxlaw-2858	400	8	-	-	PUNCT
taxlaw-2858	400	9	compliance	compliance	NOUN
taxlaw-2858	400	10	group	group	NOUN
taxlaw-2858	400	11	either	either	CCONJ
taxlaw-2858	400	12	suffers	suffer	VERB
taxlaw-2858	400	13	from	from	ADP
taxlaw-2858	400	14	redistribution	redistribution	NOUN
taxlaw-2858	400	15	or	or	CCONJ
taxlaw-2858	400	16	,	,	PUNCT
taxlaw-2858	400	17	in	in	ADP
taxlaw-2858	400	18	principle	principle	NOUN
taxlaw-2858	400	19	,	,	PUNCT
taxlaw-2858	400	20	opposes	oppose	VERB
taxlaw-2858	400	21	tax	tax	NOUN
taxlaw-2858	400	22	policy	policy	NOUN
taxlaw-2858	400	23	.	.	PUNCT
taxlaw-2858	401	1	the	the	DET
taxlaw-2858	401	2	survey	survey	NOUN
taxlaw-2858	401	3	does	do	AUX
taxlaw-2858	401	4	n’t	not	PART
taxlaw-2858	401	5	resolve	resolve	VERB
taxlaw-2858	401	6	which	which	DET
taxlaw-2858	401	7	interpretation	interpretation	NOUN
taxlaw-2858	401	8	of	of	ADP
taxlaw-2858	401	9	the	the	DET
taxlaw-2858	401	10	social	social	ADJ
taxlaw-2858	401	11	contract	contract	NOUN
taxlaw-2858	401	12	may	may	AUX
taxlaw-2858	401	13	prevail	prevail	VERB
taxlaw-2858	401	14	.	.	PUNCT
taxlaw-2858	402	1	the	the	DET
taxlaw-2858	402	2	national	national	ADJ
taxlaw-2858	402	3	versus	versus	ADP
taxlaw-2858	402	4	local	local	ADJ
taxlaw-2858	402	5	model	model	NOUN
taxlaw-2858	402	6	,	,	PUNCT
taxlaw-2858	402	7	encapsulated	encapsulate	VERB
taxlaw-2858	402	8	by	by	ADP
taxlaw-2858	402	9	the	the	DET
taxlaw-2858	402	10	sasf	sasf	PROPN
taxlaw-2858	402	11	concept	concept	NOUN
taxlaw-2858	402	12	set	set	VERB
taxlaw-2858	402	13	forth	forth	ADP
taxlaw-2858	402	14	above	above	ADV
taxlaw-2858	402	15	,	,	PUNCT
taxlaw-2858	402	16	may	may	AUX
taxlaw-2858	402	17	be	be	AUX
taxlaw-2858	402	18	consistent	consistent	ADJ
taxlaw-2858	402	19	also	also	ADV
taxlaw-2858	402	20	with	with	ADP
taxlaw-2858	402	21	the	the	DET
taxlaw-2858	402	22	field	field	NOUN
taxlaw-2858	402	23	studies	study	NOUN
taxlaw-2858	402	24	summarized	summarize	VERB
taxlaw-2858	402	25	from	from	ADP
taxlaw-2858	402	26	the	the	DET
taxlaw-2858	402	27	literature	literature	NOUN
taxlaw-2858	402	28	above	above	ADV
taxlaw-2858	402	29	.	.	PUNCT
taxlaw-2858	403	1	small	small	ADJ
taxlaw-2858	403	2	businesses	business	NOUN
taxlaw-2858	403	3	in	in	ADP
taxlaw-2858	403	4	the	the	DET
taxlaw-2858	403	5	insular	insular	ADJ
taxlaw-2858	403	6	case	case	NOUN
taxlaw-2858	403	7	study	study	NOUN
taxlaw-2858	403	8	may	may	AUX
taxlaw-2858	403	9	have	have	AUX
taxlaw-2858	403	10	relied	rely	VERB
taxlaw-2858	403	11	on	on	ADP
taxlaw-2858	403	12	informal	informal	ADJ
taxlaw-2858	403	13	market	market	NOUN
taxlaw-2858	403	14	and	and	CCONJ
taxlaw-2858	403	15	legal	legal	ADJ
taxlaw-2858	403	16	practices	practice	NOUN
taxlaw-2858	403	17	where	where	SCONJ
taxlaw-2858	403	18	the	the	DET
taxlaw-2858	403	19	modern	modern	ADJ
taxlaw-2858	403	20	state	state	NOUN
taxlaw-2858	403	21	could	could	AUX
taxlaw-2858	403	22	n’t	not	PART
taxlaw-2858	403	23	penetrate	penetrate	VERB
taxlaw-2858	403	24	the	the	DET
taxlaw-2858	403	25	economy	economy	NOUN
taxlaw-2858	403	26	.	.	PUNCT
taxlaw-2858	404	1	obversely	obversely	ADV
taxlaw-2858	404	2	,	,	PUNCT
taxlaw-2858	404	3	tax	tax	NOUN
taxlaw-2858	404	4	collectors	collector	NOUN
taxlaw-2858	404	5	in	in	ADP
taxlaw-2858	404	6	the	the	DET
taxlaw-2858	404	7	second	second	ADJ
taxlaw-2858	404	8	cited	cite	VERB
taxlaw-2858	404	9	ethnography	ethnography	NOUN
taxlaw-2858	404	10	represent	represent	VERB
taxlaw-2858	404	11	the	the	DET
taxlaw-2858	404	12	attempt	attempt	NOUN
taxlaw-2858	404	13	of	of	ADP
taxlaw-2858	404	14	the	the	DET
taxlaw-2858	404	15	state	state	NOUN
taxlaw-2858	404	16	to	to	PART
taxlaw-2858	404	17	intercede	intercede	VERB
taxlaw-2858	404	18	in	in	ADP
taxlaw-2858	404	19	the	the	DET
taxlaw-2858	404	20	everyday	everyday	ADJ
taxlaw-2858	404	21	stories	story	NOUN
taxlaw-2858	404	22	of	of	ADP
taxlaw-2858	404	23	inevitably	inevitably	ADV
taxlaw-2858	404	24	local	local	ADJ
taxlaw-2858	404	25	life	life	NOUN
taxlaw-2858	404	26	.	.	PUNCT
taxlaw-2858	405	1	as	as	ADP
taxlaw-2858	405	2	a	a	DET
taxlaw-2858	405	3	practical	practical	ADJ
taxlaw-2858	405	4	matter	matter	NOUN
taxlaw-2858	405	5	,	,	PUNCT
taxlaw-2858	405	6	compliance	compliance	NOUN
taxlaw-2858	405	7	must	must	AUX
taxlaw-2858	405	8	be	be	AUX
taxlaw-2858	405	9	embedded	embed	VERB
taxlaw-2858	405	10	in	in	ADP
taxlaw-2858	405	11	local	local	ADJ
taxlaw-2858	405	12	culture	culture	NOUN
taxlaw-2858	405	13	because	because	SCONJ
taxlaw-2858	405	14	it	it	PRON
taxlaw-2858	405	15	is	be	AUX
taxlaw-2858	405	16	an	an	DET
taxlaw-2858	405	17	aspect	aspect	NOUN
taxlaw-2858	405	18	of	of	ADP
taxlaw-2858	405	19	individual	individual	ADJ
taxlaw-2858	405	20	behavior	behavior	NOUN
taxlaw-2858	405	21	.	.	PUNCT
taxlaw-2858	406	1	to	to	PART
taxlaw-2858	406	2	extrapolate	extrapolate	VERB
taxlaw-2858	406	3	to	to	ADP
taxlaw-2858	406	4	popular	popular	ADJ
taxlaw-2858	406	5	adherence	adherence	NOUN
taxlaw-2858	406	6	to	to	ADP
taxlaw-2858	406	7	the	the	DET
taxlaw-2858	406	8	rule	rule	NOUN
taxlaw-2858	406	9	of	of	ADP
taxlaw-2858	406	10	law	law	NOUN
taxlaw-2858	406	11	,	,	PUNCT
taxlaw-2858	406	12	a	a	DET
taxlaw-2858	406	13	fruitful	fruitful	ADJ
taxlaw-2858	406	14	inquiry	inquiry	NOUN
taxlaw-2858	406	15	could	could	AUX
taxlaw-2858	406	16	be	be	AUX
taxlaw-2858	406	17	whether	whether	SCONJ
taxlaw-2858	406	18	contemporary	contemporary	ADJ
taxlaw-2858	406	19	divisions	division	NOUN
taxlaw-2858	406	20	also	also	ADV
taxlaw-2858	406	21	fall	fall	VERB
taxlaw-2858	406	22	along	along	ADP
taxlaw-2858	406	23	national	national	ADJ
taxlaw-2858	406	24	(	(	PUNCT
taxlaw-2858	406	25	cosmopolitan	cosmopolitan	ADJ
taxlaw-2858	406	26	)	)	PUNCT
taxlaw-2858	406	27	versus	versus	ADP
taxlaw-2858	406	28	local	local	ADJ
taxlaw-2858	406	29	(	(	PUNCT
taxlaw-2858	406	30	rural	rural	ADJ
taxlaw-2858	406	31	)	)	PUNCT
taxlaw-2858	406	32	lines	line	NOUN
taxlaw-2858	406	33	.	.	PUNCT
taxlaw-2858	407	1	moreover	moreover	ADV
taxlaw-2858	407	2	,	,	PUNCT
taxlaw-2858	407	3	high	high	ADJ
taxlaw-2858	407	4	compliance	compliance	NOUN
taxlaw-2858	407	5	was	be	AUX
taxlaw-2858	407	6	consistent	consistent	ADJ
taxlaw-2858	407	7	with	with	ADP
taxlaw-2858	407	8	a	a	DET
taxlaw-2858	407	9	perception	perception	NOUN
taxlaw-2858	407	10	of	of	ADP
taxlaw-2858	407	11	a	a	DET
taxlaw-2858	407	12	fair	fair	ADJ
taxlaw-2858	407	13	process	process	NOUN
taxlaw-2858	407	14	that	that	PRON
taxlaw-2858	407	15	underlies	underlie	VERB
taxlaw-2858	407	16	legal	legal	ADJ
taxlaw-2858	407	17	compliance	compliance	NOUN
taxlaw-2858	407	18	in	in	ADP
taxlaw-2858	407	19	general	general	ADJ
taxlaw-2858	407	20	.	.	PUNCT
taxlaw-2858	408	1	as	as	SCONJ
taxlaw-2858	408	2	expected	expect	VERB
taxlaw-2858	408	3	,	,	PUNCT
taxlaw-2858	408	4	respondents	respondent	NOUN
taxlaw-2858	408	5	from	from	ADP
taxlaw-2858	408	6	the	the	DET
taxlaw-2858	408	7	low	low	ADJ
taxlaw-2858	408	8	-	-	PUNCT
taxlaw-2858	408	9	compliance	compliance	NOUN
taxlaw-2858	408	10	communities	community	NOUN
taxlaw-2858	408	11	were	be	AUX
taxlaw-2858	408	12	suspicious	suspicious	ADJ
taxlaw-2858	408	13	of	of	ADP
taxlaw-2858	408	14	the	the	DET
taxlaw-2858	408	15	tax	tax	NOUN
taxlaw-2858	408	16	system	system	NOUN
taxlaw-2858	408	17	and	and	CCONJ
taxlaw-2858	408	18	its	its	PRON
taxlaw-2858	408	19	fairness	fairness	NOUN
taxlaw-2858	408	20	.	.	PUNCT
taxlaw-2858	409	1	as	as	SCONJ
taxlaw-2858	409	2	discussed	discuss	VERB
taxlaw-2858	409	3	above	above	ADV
taxlaw-2858	409	4	,	,	PUNCT
taxlaw-2858	409	5	the	the	DET
taxlaw-2858	409	6	psychological	psychological	ADJ
taxlaw-2858	409	7	literature	literature	NOUN
taxlaw-2858	409	8	concludes	conclude	VERB
taxlaw-2858	409	9	that	that	SCONJ
taxlaw-2858	409	10	compliance	compliance	NOUN
taxlaw-2858	409	11	arises	arise	VERB
taxlaw-2858	409	12	from	from	ADP
taxlaw-2858	409	13	a	a	DET
taxlaw-2858	409	14	perception	perception	NOUN
taxlaw-2858	409	15	of	of	ADP
taxlaw-2858	409	16	procedural	procedural	ADJ
taxlaw-2858	409	17	justice	justice	NOUN
taxlaw-2858	409	18	.	.	PUNCT
taxlaw-2858	410	1	theoretically	theoretically	ADV
taxlaw-2858	410	2	,	,	PUNCT
taxlaw-2858	410	3	the	the	DET
taxlaw-2858	410	4	question	question	NOUN
taxlaw-2858	410	5	why	why	SCONJ
taxlaw-2858	410	6	obey	obey	VERB
taxlaw-2858	410	7	the	the	DET
taxlaw-2858	410	8	law	law	NOUN
taxlaw-2858	410	9	arises	arise	VERB
taxlaw-2858	410	10	where	where	SCONJ
taxlaw-2858	410	11	people	people	NOUN
taxlaw-2858	410	12	can	can	AUX
taxlaw-2858	410	13	disobey	disobey	VERB
taxlaw-2858	410	14	.	.	PUNCT
taxlaw-2858	411	1	on	on	ADP
taxlaw-2858	411	2	a	a	DET
taxlaw-2858	411	3	small	small	ADJ
taxlaw-2858	411	4	scale	scale	NOUN
taxlaw-2858	411	5	,	,	PUNCT
taxlaw-2858	411	6	this	this	PRON
taxlaw-2858	411	7	may	may	AUX
taxlaw-2858	411	8	mean	mean	VERB
taxlaw-2858	411	9	schedule	schedule	NOUN
taxlaw-2858	411	10	c	c	NOUN
taxlaw-2858	411	11	,	,	PUNCT
taxlaw-2858	411	12	which	which	PRON
taxlaw-2858	411	13	presents	present	VERB
taxlaw-2858	411	14	opportunities	opportunity	NOUN
taxlaw-2858	411	15	for	for	ADP
taxlaw-2858	411	16	noncompliance	noncompliance	NOUN
taxlaw-2858	411	17	,	,	PUNCT
taxlaw-2858	411	18	especially	especially	ADV
taxlaw-2858	411	19	mischaracterization	mischaracterization	NOUN
taxlaw-2858	411	20	of	of	ADP
taxlaw-2858	411	21	personal	personal	ADJ
taxlaw-2858	411	22	consumption	consumption	NOUN
taxlaw-2858	411	23	as	as	ADP
taxlaw-2858	411	24	deductible	deductible	ADJ
taxlaw-2858	411	25	business	business	NOUN
taxlaw-2858	411	26	expenses.84	expenses.84	NOUN
taxlaw-2858	411	27	on	on	ADP
taxlaw-2858	411	28	a	a	DET
taxlaw-2858	411	29	larger	large	ADJ
taxlaw-2858	411	30	scale	scale	NOUN
taxlaw-2858	411	31	,	,	PUNCT
taxlaw-2858	411	32	the	the	DET
taxlaw-2858	411	33	discretion	discretion	NOUN
taxlaw-2858	411	34	to	to	PART
taxlaw-2858	411	35	disobey	disobey	VERB
taxlaw-2858	411	36	comes	come	VERB
taxlaw-2858	411	37	from	from	ADP
taxlaw-2858	411	38	the	the	DET
taxlaw-2858	411	39	premise	premise	NOUN
taxlaw-2858	411	40	that	that	SCONJ
taxlaw-2858	411	41	the	the	DET
taxlaw-2858	411	42	rule	rule	NOUN
taxlaw-2858	411	43	of	of	ADP
taxlaw-2858	411	44	law	law	NOUN
taxlaw-2858	411	45	evolved	evolve	VERB
taxlaw-2858	411	46	out	out	ADP
taxlaw-2858	411	47	of	of	ADP
taxlaw-2858	411	48	the	the	DET
taxlaw-2858	411	49	social	social	ADJ
taxlaw-2858	411	50	contract	contract	NOUN
taxlaw-2858	411	51	as	as	ADP
taxlaw-2858	411	52	an	an	DET
taxlaw-2858	411	53	individually	individually	ADV
taxlaw-2858	411	54	reasoned	reason	VERB
taxlaw-2858	411	55	artifact.85	artifact.85	NOUN
taxlaw-2858	411	56	paradoxically	paradoxically	ADV
taxlaw-2858	411	57	,	,	PUNCT
taxlaw-2858	411	58	the	the	DET
taxlaw-2858	411	59	question	question	NOUN
taxlaw-2858	411	60	of	of	ADP
taxlaw-2858	411	61	compliance	compliance	NOUN
taxlaw-2858	411	62	is	be	AUX
taxlaw-2858	411	63	a	a	DET
taxlaw-2858	411	64	function	function	NOUN
taxlaw-2858	411	65	of	of	ADP
taxlaw-2858	411	66	the	the	DET
taxlaw-2858	411	67	social	social	ADJ
taxlaw-2858	411	68	contract	contract	NOUN
taxlaw-2858	411	69	,	,	PUNCT
taxlaw-2858	411	70	without	without	ADP
taxlaw-2858	411	71	which	which	PRON
taxlaw-2858	411	72	the	the	DET
taxlaw-2858	411	73	question	question	NOUN
taxlaw-2858	411	74	would	would	AUX
taxlaw-2858	411	75	n’t	not	PART
taxlaw-2858	411	76	arise	arise	VERB
taxlaw-2858	411	77	.	.	PUNCT
taxlaw-2858	412	1	without	without	ADP
taxlaw-2858	412	2	the	the	DET
taxlaw-2858	412	3	mutual	mutual	ADJ
taxlaw-2858	412	4	consideration	consideration	NOUN
taxlaw-2858	412	5	of	of	ADP
taxlaw-2858	412	6	right	right	ADJ
taxlaw-2858	412	7	-	-	PUNCT
taxlaw-2858	412	8	bearing	bear	VERB
taxlaw-2858	412	9	individuals	individual	NOUN
taxlaw-2858	412	10	,	,	PUNCT
taxlaw-2858	412	11	the	the	DET
taxlaw-2858	412	12	question	question	NOUN
taxlaw-2858	412	13	presumably	presumably	ADV
taxlaw-2858	412	14	would	would	AUX
taxlaw-2858	412	15	be	be	AUX
taxlaw-2858	412	16	one	one	NUM
taxlaw-2858	412	17	of	of	ADP
taxlaw-2858	412	18	conquest	conquest	NOUN
taxlaw-2858	412	19	or	or	CCONJ
taxlaw-2858	412	20	counterattack	counterattack	NOUN
taxlaw-2858	412	21	,	,	PUNCT
taxlaw-2858	412	22	or	or	CCONJ
taxlaw-2858	412	23	put	put	VERB
taxlaw-2858	412	24	simply	simply	ADV
taxlaw-2858	412	25	,	,	PUNCT
taxlaw-2858	412	26	might	might	AUX
taxlaw-2858	412	27	makes	make	VERB
taxlaw-2858	412	28	right	right	ADJ
taxlaw-2858	412	29	.	.	PUNCT
taxlaw-2858	413	1	outside	outside	ADP
taxlaw-2858	413	2	of	of	ADP
taxlaw-2858	413	3	the	the	DET
taxlaw-2858	413	4	rule	rule	NOUN
taxlaw-2858	413	5	of	of	ADP
taxlaw-2858	413	6	law	law	NOUN
taxlaw-2858	413	7	,	,	PUNCT
taxlaw-2858	413	8	so	so	ADV
taxlaw-2858	413	9	conceived	conceive	VERB
taxlaw-2858	413	10	,	,	PUNCT
taxlaw-2858	413	11	the	the	DET
taxlaw-2858	413	12	question	question	NOUN
taxlaw-2858	413	13	may	may	AUX
taxlaw-2858	413	14	be	be	AUX
taxlaw-2858	413	15	that	that	PRON
taxlaw-2858	413	16	of	of	ADP
taxlaw-2858	413	17	customary	customary	ADJ
taxlaw-2858	413	18	conduct	conduct	NOUN
taxlaw-2858	413	19	(	(	PUNCT
taxlaw-2858	413	20	or	or	CCONJ
taxlaw-2858	413	21	immoral	immoral	ADJ
taxlaw-2858	413	22	behavior	behavior	NOUN
taxlaw-2858	413	23	)	)	PUNCT
taxlaw-2858	413	24	rather	rather	ADV
taxlaw-2858	413	25	than	than	ADP
taxlaw-2858	413	26	reasoned	reason	VERB
taxlaw-2858	413	27	compliance	compliance	NOUN
taxlaw-2858	413	28	(	(	PUNCT
taxlaw-2858	413	29	or	or	CCONJ
taxlaw-2858	413	30	civil	civil	ADJ
taxlaw-2858	413	31	disobedience	disobedience	NOUN
taxlaw-2858	413	32	)	)	PUNCT
taxlaw-2858	413	33	.	.	PUNCT
taxlaw-2858	414	1	assuming	assume	VERB
taxlaw-2858	414	2	rational	rational	ADJ
taxlaw-2858	414	3	actors	actor	NOUN
taxlaw-2858	414	4	,	,	PUNCT
taxlaw-2858	414	5	legal	legal	ADJ
taxlaw-2858	414	6	compliance	compliance	NOUN
taxlaw-2858	414	7	becomes	become	VERB
taxlaw-2858	414	8	a	a	DET
taxlaw-2858	414	9	cost	cost	NOUN
taxlaw-2858	414	10	-	-	PUNCT
taxlaw-2858	414	11	benefit	benefit	NOUN
taxlaw-2858	414	12	analysis	analysis	NOUN
taxlaw-2858	414	13	.	.	PUNCT
taxlaw-2858	415	1	then	then	ADV
taxlaw-2858	415	2	the	the	DET
taxlaw-2858	415	3	exercise	exercise	NOUN
taxlaw-2858	415	4	is	be	AUX
taxlaw-2858	415	5	to	to	PART
taxlaw-2858	415	6	identify	identify	VERB
taxlaw-2858	415	7	the	the	DET
taxlaw-2858	415	8	costs	cost	NOUN
taxlaw-2858	415	9	and	and	CCONJ
taxlaw-2858	415	10	benefits	benefit	NOUN
taxlaw-2858	415	11	.	.	PUNCT
taxlaw-2858	416	1	84	84	NUM
taxlaw-2858	416	2	see	see	VERB
taxlaw-2858	416	3	,	,	PUNCT
taxlaw-2858	416	4	e.g.	e.g.	ADV
taxlaw-2858	416	5	,	,	PUNCT
taxlaw-2858	416	6	peacock	peacock	NOUN
taxlaw-2858	416	7	v.	v.	ADP
taxlaw-2858	416	8	comm’r	comm’r	NOUN
taxlaw-2858	416	9	,	,	PUNCT
taxlaw-2858	416	10	t.c	t.c	PROPN
taxlaw-2858	416	11	.	.	PROPN
taxlaw-2858	416	12	memo	memo	NOUN
taxlaw-2858	416	13	.	.	PUNCT
taxlaw-2858	417	1	2002–122	2002–122	NOUN
taxlaw-2858	417	2	(	(	PUNCT
taxlaw-2858	417	3	2002	2002	NUM
taxlaw-2858	417	4	)	)	PUNCT
taxlaw-2858	417	5	(	(	PUNCT
taxlaw-2858	417	6	denying	deny	VERB
taxlaw-2858	417	7	incorrect	incorrect	ADJ
taxlaw-2858	417	8	deduction	deduction	NOUN
taxlaw-2858	417	9	)	)	PUNCT
taxlaw-2858	417	10	.	.	PUNCT
taxlaw-2858	418	1	85	85	NUM
taxlaw-2858	418	2	cf	cf	NOUN
taxlaw-2858	418	3	.	.	PUNCT
taxlaw-2858	419	1	mortimer	mortimer	PROPN
taxlaw-2858	419	2	&	&	CCONJ
taxlaw-2858	419	3	sanford	sanford	PROPN
taxlaw-2858	419	4	kadish	kadish	PROPN
taxlaw-2858	419	5	,	,	PUNCT
taxlaw-2858	419	6	discretion	discretion	NOUN
taxlaw-2858	419	7	to	to	PART
taxlaw-2858	419	8	disobey	disobey	VERB
taxlaw-2858	419	9	:	:	PUNCT
taxlaw-2858	419	10	a	a	DET
taxlaw-2858	419	11	study	study	NOUN
taxlaw-2858	419	12	of	of	ADP
taxlaw-2858	419	13	lawful	lawful	ADJ
taxlaw-2858	419	14	departures	departure	NOUN
taxlaw-2858	419	15	from	from	ADP
taxlaw-2858	419	16	legal	legal	ADJ
taxlaw-2858	419	17	rules	rule	NOUN
taxlaw-2858	419	18	5	5	NUM
taxlaw-2858	419	19	(	(	PUNCT
taxlaw-2858	419	20	1973	1973	NUM
taxlaw-2858	419	21	)	)	PUNCT
taxlaw-2858	419	22	(	(	PUNCT
taxlaw-2858	419	23	“	"	PUNCT
taxlaw-2858	419	24	legal	legal	ADJ
taxlaw-2858	419	25	systems	system	NOUN
taxlaw-2858	419	26	may	may	AUX
taxlaw-2858	419	27	still	still	ADV
taxlaw-2858	419	28	fairly	fairly	ADV
taxlaw-2858	419	29	be	be	AUX
taxlaw-2858	419	30	called	call	VERB
taxlaw-2858	419	31	such	such	ADJ
taxlaw-2858	419	32	even	even	ADV
taxlaw-2858	419	33	though	though	SCONJ
taxlaw-2858	419	34	they	they	PRON
taxlaw-2858	419	35	provide	provide	VERB
taxlaw-2858	419	36	alternatives	alternative	NOUN
taxlaw-2858	419	37	to	to	ADP
taxlaw-2858	419	38	unqualified	unqualified	ADJ
taxlaw-2858	419	39	obedience	obedience	NOUN
taxlaw-2858	419	40	”	"	PUNCT
taxlaw-2858	419	41	)	)	PUNCT
taxlaw-2858	419	42	.	.	PUNCT
taxlaw-2858	420	1	64	64	NUM
taxlaw-2858	420	2	columbia	columbia	PROPN
taxlaw-2858	420	3	journal	journal	NOUN
taxlaw-2858	420	4	of	of	ADP
taxlaw-2858	420	5	tax	tax	NOUN
taxlaw-2858	420	6	law	law	NOUN
taxlaw-2858	421	1	[	[	X
taxlaw-2858	421	2	vol.9:45	vol.9:45	X
taxlaw-2858	421	3	viii	viii	VERB
taxlaw-2858	421	4	.	.	PUNCT
taxlaw-2858	422	1	topics	topic	NOUN
taxlaw-2858	422	2	for	for	ADP
taxlaw-2858	422	3	future	future	ADJ
taxlaw-2858	422	4	research	research	NOUN
taxlaw-2858	422	5	on	on	ADP
taxlaw-2858	422	6	tax	tax	NOUN
taxlaw-2858	422	7	law	law	NOUN
taxlaw-2858	422	8	compliance	compliance	NOUN
taxlaw-2858	422	9	where	where	SCONJ
taxlaw-2858	422	10	rational	rational	ADJ
taxlaw-2858	422	11	legal	legal	ADJ
taxlaw-2858	422	12	analysis	analysis	NOUN
taxlaw-2858	422	13	prevails	prevail	VERB
taxlaw-2858	422	14	,	,	PUNCT
taxlaw-2858	422	15	the	the	DET
taxlaw-2858	422	16	following	follow	VERB
taxlaw-2858	422	17	research	research	NOUN
taxlaw-2858	422	18	topics	topic	NOUN
taxlaw-2858	422	19	may	may	AUX
taxlaw-2858	422	20	have	have	VERB
taxlaw-2858	422	21	potential	potential	NOUN
taxlaw-2858	422	22	.	.	PUNCT
taxlaw-2858	423	1	consider	consider	VERB
taxlaw-2858	423	2	a	a	DET
taxlaw-2858	423	3	previous	previous	ADJ
taxlaw-2858	423	4	american	american	ADJ
taxlaw-2858	423	5	proposal	proposal	NOUN
taxlaw-2858	423	6	to	to	PART
taxlaw-2858	423	7	mandate	mandate	VERB
taxlaw-2858	423	8	that	that	SCONJ
taxlaw-2858	423	9	businesses	business	NOUN
taxlaw-2858	423	10	establish	establish	VERB
taxlaw-2858	423	11	bank	bank	NOUN
taxlaw-2858	423	12	accounts	account	NOUN
taxlaw-2858	423	13	segregated	segregate	VERB
taxlaw-2858	423	14	from	from	ADP
taxlaw-2858	423	15	the	the	DET
taxlaw-2858	423	16	personal	personal	ADJ
taxlaw-2858	423	17	funds	fund	NOUN
taxlaw-2858	423	18	of	of	ADP
taxlaw-2858	423	19	their	their	PRON
taxlaw-2858	423	20	owners	owner	NOUN
taxlaw-2858	423	21	to	to	PART
taxlaw-2858	423	22	reduce	reduce	VERB
taxlaw-2858	423	23	,	,	PUNCT
taxlaw-2858	423	24	presumably	presumably	ADV
taxlaw-2858	423	25	through	through	ADP
taxlaw-2858	423	26	tracing	trace	VERB
taxlaw-2858	423	27	,	,	PUNCT
taxlaw-2858	423	28	incorrect	incorrect	ADJ
taxlaw-2858	423	29	tax	tax	NOUN
taxlaw-2858	423	30	deduction	deduction	NOUN
taxlaw-2858	423	31	of	of	ADP
taxlaw-2858	423	32	personal	personal	ADJ
taxlaw-2858	423	33	consumption	consumption	NOUN
taxlaw-2858	423	34	as	as	ADP
taxlaw-2858	423	35	business	business	NOUN
taxlaw-2858	423	36	expenses.86	expenses.86	NOUN
taxlaw-2858	423	37	given	give	VERB
taxlaw-2858	423	38	the	the	DET
taxlaw-2858	423	39	proposal	proposal	NOUN
taxlaw-2858	423	40	’s	’s	PART
taxlaw-2858	423	41	attempt	attempt	NOUN
taxlaw-2858	423	42	to	to	PART
taxlaw-2858	423	43	reach	reach	VERB
taxlaw-2858	423	44	beyond	beyond	ADP
taxlaw-2858	423	45	title	title	NOUN
taxlaw-2858	423	46	26	26	NUM
taxlaw-2858	423	47	to	to	PART
taxlaw-2858	423	48	manipulate	manipulate	VERB
taxlaw-2858	423	49	business	business	NOUN
taxlaw-2858	423	50	behavior	behavior	NOUN
taxlaw-2858	423	51	for	for	ADP
taxlaw-2858	423	52	a	a	DET
taxlaw-2858	423	53	potential	potential	ADJ
taxlaw-2858	423	54	tax	tax	NOUN
taxlaw-2858	423	55	compliance	compliance	NOUN
taxlaw-2858	423	56	effect	effect	NOUN
taxlaw-2858	423	57	,	,	PUNCT
taxlaw-2858	423	58	it	it	PRON
taxlaw-2858	423	59	may	may	AUX
taxlaw-2858	423	60	be	be	AUX
taxlaw-2858	423	61	no	no	DET
taxlaw-2858	423	62	wonder	wonder	NOUN
taxlaw-2858	423	63	that	that	SCONJ
taxlaw-2858	423	64	the	the	DET
taxlaw-2858	423	65	proposal	proposal	NOUN
taxlaw-2858	423	66	failed	fail	VERB
taxlaw-2858	423	67	to	to	PART
taxlaw-2858	423	68	gain	gain	VERB
taxlaw-2858	423	69	legislative	legislative	ADJ
taxlaw-2858	423	70	traction	traction	NOUN
taxlaw-2858	423	71	.	.	PUNCT
taxlaw-2858	424	1	on	on	ADP
taxlaw-2858	424	2	the	the	DET
taxlaw-2858	424	3	other	other	ADJ
taxlaw-2858	424	4	hand	hand	NOUN
taxlaw-2858	424	5	,	,	PUNCT
taxlaw-2858	424	6	the	the	DET
taxlaw-2858	424	7	substance	substance	NOUN
taxlaw-2858	424	8	of	of	ADP
taxlaw-2858	424	9	the	the	DET
taxlaw-2858	424	10	proposal	proposal	NOUN
taxlaw-2858	424	11	could	could	AUX
taxlaw-2858	424	12	be	be	AUX
taxlaw-2858	424	13	designed	design	VERB
taxlaw-2858	424	14	as	as	ADP
taxlaw-2858	424	15	a	a	DET
taxlaw-2858	424	16	product	product	NOUN
taxlaw-2858	424	17	for	for	ADP
taxlaw-2858	424	18	the	the	DET
taxlaw-2858	424	19	convenience	convenience	NOUN
taxlaw-2858	424	20	of	of	ADP
taxlaw-2858	424	21	business	business	NOUN
taxlaw-2858	424	22	owners	owner	NOUN
taxlaw-2858	424	23	.	.	PUNCT
taxlaw-2858	425	1	that	that	PRON
taxlaw-2858	425	2	is	be	AUX
taxlaw-2858	425	3	,	,	PUNCT
taxlaw-2858	425	4	banks	bank	NOUN
taxlaw-2858	425	5	could	could	AUX
taxlaw-2858	425	6	offer	offer	VERB
taxlaw-2858	425	7	business	business	NOUN
taxlaw-2858	425	8	accounts	account	NOUN
taxlaw-2858	425	9	enhanced	enhance	VERB
taxlaw-2858	425	10	with	with	ADP
taxlaw-2858	425	11	recordkeeping	recordkeeping	NOUN
taxlaw-2858	425	12	services	service	NOUN
taxlaw-2858	425	13	that	that	PRON
taxlaw-2858	425	14	automatically	automatically	ADV
taxlaw-2858	425	15	generate	generate	VERB
taxlaw-2858	425	16	income	income	NOUN
taxlaw-2858	425	17	and	and	CCONJ
taxlaw-2858	425	18	expense	expense	NOUN
taxlaw-2858	425	19	tabulations	tabulation	NOUN
taxlaw-2858	425	20	useful	useful	ADJ
taxlaw-2858	425	21	for	for	ADP
taxlaw-2858	425	22	tax	tax	NOUN
taxlaw-2858	425	23	purposes	purpose	NOUN
taxlaw-2858	425	24	,	,	PUNCT
taxlaw-2858	425	25	as	as	ADV
taxlaw-2858	425	26	long	long	ADV
taxlaw-2858	425	27	as	as	SCONJ
taxlaw-2858	425	28	the	the	DET
taxlaw-2858	425	29	account	account	NOUN
taxlaw-2858	425	30	contains	contain	VERB
taxlaw-2858	425	31	the	the	DET
taxlaw-2858	425	32	entirety	entirety	NOUN
taxlaw-2858	425	33	of	of	ADP
taxlaw-2858	425	34	a	a	DET
taxlaw-2858	425	35	business	business	NOUN
taxlaw-2858	425	36	’	'	PUNCT
taxlaw-2858	425	37	monetary	monetary	ADJ
taxlaw-2858	425	38	transactions	transaction	NOUN
taxlaw-2858	425	39	.	.	PUNCT
taxlaw-2858	426	1	thus	thus	ADV
taxlaw-2858	426	2	,	,	PUNCT
taxlaw-2858	426	3	an	an	DET
taxlaw-2858	426	4	attempt	attempt	NOUN
taxlaw-2858	426	5	to	to	PART
taxlaw-2858	426	6	control	control	VERB
taxlaw-2858	426	7	behavior	behavior	NOUN
taxlaw-2858	426	8	may	may	AUX
taxlaw-2858	426	9	be	be	AUX
taxlaw-2858	426	10	transformed	transform	VERB
taxlaw-2858	426	11	into	into	ADP
taxlaw-2858	426	12	an	an	DET
taxlaw-2858	426	13	opportunity	opportunity	NOUN
taxlaw-2858	426	14	that	that	PRON
taxlaw-2858	426	15	recognizes	recognize	VERB
taxlaw-2858	426	16	the	the	DET
taxlaw-2858	426	17	value	value	NOUN
taxlaw-2858	426	18	of	of	ADP
taxlaw-2858	426	19	convenience	convenience	NOUN
taxlaw-2858	426	20	in	in	ADP
taxlaw-2858	426	21	today	today	NOUN
taxlaw-2858	426	22	’s	’s	PART
taxlaw-2858	426	23	business	business	NOUN
taxlaw-2858	426	24	culture	culture	NOUN
taxlaw-2858	426	25	.	.	PUNCT
taxlaw-2858	427	1	for	for	ADP
taxlaw-2858	427	2	comparison	comparison	NOUN
taxlaw-2858	427	3	,	,	PUNCT
taxlaw-2858	427	4	some	some	DET
taxlaw-2858	427	5	brokerage	brokerage	NOUN
taxlaw-2858	427	6	houses	house	NOUN
taxlaw-2858	427	7	offered	offer	VERB
taxlaw-2858	427	8	certain	certain	ADJ
taxlaw-2858	427	9	basis	basis	NOUN
taxlaw-2858	427	10	reports	report	NOUN
taxlaw-2858	427	11	as	as	ADP
taxlaw-2858	427	12	a	a	DET
taxlaw-2858	427	13	customer	customer	NOUN
taxlaw-2858	427	14	service	service	NOUN
taxlaw-2858	427	15	even	even	ADV
taxlaw-2858	427	16	before	before	SCONJ
taxlaw-2858	427	17	congress	congress	PROPN
taxlaw-2858	427	18	mandated	mandate	VERB
taxlaw-2858	427	19	basis	basis	NOUN
taxlaw-2858	427	20	reporting	reporting	NOUN
taxlaw-2858	427	21	for	for	ADP
taxlaw-2858	427	22	tax	tax	NOUN
taxlaw-2858	427	23	purposes.87	purposes.87	NOUN
taxlaw-2858	427	24	to	to	PART
taxlaw-2858	427	25	whatever	whatever	DET
taxlaw-2858	427	26	extent	extent	NOUN
taxlaw-2858	427	27	behavioral	behavioral	ADJ
taxlaw-2858	427	28	economics	economic	NOUN
taxlaw-2858	427	29	has	have	AUX
taxlaw-2858	427	30	identified	identify	VERB
taxlaw-2858	427	31	complexity	complexity	NOUN
taxlaw-2858	427	32	as	as	ADP
taxlaw-2858	427	33	a	a	DET
taxlaw-2858	427	34	reason	reason	NOUN
taxlaw-2858	427	35	for	for	ADP
taxlaw-2858	427	36	noncompliance	noncompliance	NOUN
taxlaw-2858	427	37	,	,	PUNCT
taxlaw-2858	427	38	this	this	DET
taxlaw-2858	427	39	proposal	proposal	NOUN
taxlaw-2858	427	40	could	could	AUX
taxlaw-2858	427	41	help	help	VERB
taxlaw-2858	427	42	.	.	PUNCT
taxlaw-2858	428	1	similarly	similarly	ADV
taxlaw-2858	428	2	,	,	PUNCT
taxlaw-2858	428	3	policy	policy	NOUN
taxlaw-2858	428	4	-	-	PUNCT
taxlaw-2858	428	5	makers	maker	NOUN
taxlaw-2858	428	6	could	could	AUX
taxlaw-2858	428	7	design	design	VERB
taxlaw-2858	428	8	tax	tax	NOUN
taxlaw-2858	428	9	legislation	legislation	NOUN
taxlaw-2858	428	10	in	in	ADP
taxlaw-2858	428	11	view	view	NOUN
taxlaw-2858	428	12	of	of	ADP
taxlaw-2858	428	13	user	user	NOUN
taxlaw-2858	428	14	friendliness	friendliness	PROPN
taxlaw-2858	428	15	,	,	PUNCT
taxlaw-2858	428	16	including	include	VERB
taxlaw-2858	428	17	administrability	administrability	NOUN
taxlaw-2858	428	18	by	by	ADP
taxlaw-2858	428	19	the	the	DET
taxlaw-2858	428	20	tax	tax	NOUN
taxlaw-2858	428	21	collector	collector	NOUN
taxlaw-2858	428	22	.	.	PUNCT
taxlaw-2858	429	1	to	to	PART
taxlaw-2858	429	2	take	take	VERB
taxlaw-2858	429	3	a	a	DET
taxlaw-2858	429	4	negative	negative	ADJ
taxlaw-2858	429	5	example	example	NOUN
taxlaw-2858	429	6	,	,	PUNCT
taxlaw-2858	429	7	the	the	DET
taxlaw-2858	429	8	home	home	NOUN
taxlaw-2858	429	9	buyer	buyer	NOUN
taxlaw-2858	429	10	credit	credit	NOUN
taxlaw-2858	429	11	enacted	enact	VERB
taxlaw-2858	429	12	in	in	ADP
taxlaw-2858	429	13	the	the	DET
taxlaw-2858	429	14	wake	wake	NOUN
taxlaw-2858	429	15	of	of	ADP
taxlaw-2858	429	16	the	the	DET
taxlaw-2858	429	17	u.s	u.s	PROPN
taxlaw-2858	429	18	.	.	PROPN
taxlaw-2858	429	19	housing	housing	NOUN
taxlaw-2858	429	20	market	market	NOUN
taxlaw-2858	429	21	crisis	crisis	NOUN
taxlaw-2858	429	22	requires	require	VERB
taxlaw-2858	429	23	purchase	purchase	NOUN
taxlaw-2858	429	24	documentation	documentation	NOUN
taxlaw-2858	429	25	exogenous	exogenous	ADJ
taxlaw-2858	429	26	to	to	ADP
taxlaw-2858	429	27	the	the	DET
taxlaw-2858	429	28	tax	tax	NOUN
taxlaw-2858	429	29	system	system	NOUN
taxlaw-2858	429	30	(	(	PUNCT
taxlaw-2858	429	31	not	not	PART
taxlaw-2858	429	32	to	to	PART
taxlaw-2858	429	33	mention	mention	VERB
taxlaw-2858	429	34	a	a	DET
taxlaw-2858	429	35	housing	housing	NOUN
taxlaw-2858	429	36	expenditure	expenditure	NOUN
taxlaw-2858	429	37	policy	policy	NOUN
taxlaw-2858	429	38	as	as	SCONJ
taxlaw-2858	429	39	to	to	ADP
taxlaw-2858	429	40	which	which	PRON
taxlaw-2858	429	41	the	the	DET
taxlaw-2858	429	42	tax	tax	NOUN
taxlaw-2858	429	43	collector	collector	NOUN
taxlaw-2858	429	44	could	could	AUX
taxlaw-2858	429	45	not	not	PART
taxlaw-2858	429	46	be	be	AUX
taxlaw-2858	429	47	expected	expect	VERB
taxlaw-2858	429	48	to	to	PART
taxlaw-2858	429	49	have	have	VERB
taxlaw-2858	429	50	the	the	DET
taxlaw-2858	429	51	requisite	requisite	ADJ
taxlaw-2858	429	52	institutional	institutional	ADJ
taxlaw-2858	429	53	expertise).88	expertise).88	PROPN
taxlaw-2858	429	54	in	in	ADP
taxlaw-2858	429	55	this	this	DET
taxlaw-2858	429	56	case	case	NOUN
taxlaw-2858	429	57	,	,	PUNCT
taxlaw-2858	429	58	tax	tax	NOUN
taxlaw-2858	429	59	noncompliance	noncompliance	NOUN
taxlaw-2858	429	60	could	could	AUX
taxlaw-2858	429	61	be	be	AUX
taxlaw-2858	429	62	expected	expect	VERB
taxlaw-2858	429	63	as	as	ADP
taxlaw-2858	429	64	a	a	DET
taxlaw-2858	429	65	result	result	NOUN
taxlaw-2858	429	66	of	of	ADP
taxlaw-2858	429	67	cumbersome	cumbersome	ADJ
taxlaw-2858	429	68	design	design	NOUN
taxlaw-2858	429	69	of	of	ADP
taxlaw-2858	429	70	housing	housing	NOUN
taxlaw-2858	429	71	policy.89	policy.89	NOUN
taxlaw-2858	429	72	as	as	ADP
taxlaw-2858	429	73	a	a	DET
taxlaw-2858	429	74	subset	subset	NOUN
taxlaw-2858	429	75	of	of	ADP
taxlaw-2858	429	76	legal	legal	ADJ
taxlaw-2858	429	77	compliance	compliance	NOUN
taxlaw-2858	429	78	,	,	PUNCT
taxlaw-2858	429	79	tax	tax	NOUN
taxlaw-2858	429	80	compliance	compliance	NOUN
taxlaw-2858	429	81	may	may	AUX
taxlaw-2858	429	82	correlate	correlate	VERB
taxlaw-2858	429	83	with	with	ADP
taxlaw-2858	429	84	other	other	ADJ
taxlaw-2858	429	85	aspects	aspect	NOUN
taxlaw-2858	429	86	of	of	ADP
taxlaw-2858	429	87	civil	civil	ADJ
taxlaw-2858	429	88	compliance	compliance	NOUN
taxlaw-2858	429	89	,	,	PUNCT
taxlaw-2858	429	90	such	such	ADJ
taxlaw-2858	429	91	as	as	ADP
taxlaw-2858	429	92	postal	postal	ADJ
taxlaw-2858	429	93	rules	rule	NOUN
taxlaw-2858	429	94	or	or	CCONJ
taxlaw-2858	429	95	traffic	traffic	NOUN
taxlaw-2858	429	96	violations	violation	NOUN
taxlaw-2858	429	97	.	.	PUNCT
taxlaw-2858	430	1	at	at	ADP
taxlaw-2858	430	2	least	least	ADJ
taxlaw-2858	430	3	since	since	SCONJ
taxlaw-2858	430	4	the	the	DET
taxlaw-2858	430	5	eighteenth	eighteenth	ADJ
taxlaw-2858	430	6	century	century	NOUN
taxlaw-2858	430	7	,	,	PUNCT
taxlaw-2858	430	8	commentators	commentator	NOUN
taxlaw-2858	430	9	have	have	AUX
taxlaw-2858	430	10	idealized	idealize	VERB
taxlaw-2858	430	11	small	small	ADJ
taxlaw-2858	430	12	business	business	NOUN
taxlaw-2858	430	13	as	as	ADP
taxlaw-2858	430	14	the	the	DET
taxlaw-2858	430	15	backbone	backbone	NOUN
taxlaw-2858	430	16	of	of	ADP
taxlaw-2858	430	17	america	america	PROPN
taxlaw-2858	430	18	,	,	PUNCT
taxlaw-2858	430	19	90	90	NUM
taxlaw-2858	430	20	ultimately	ultimately	ADV
taxlaw-2858	430	21	in	in	ADP
taxlaw-2858	430	22	contradistinction	contradistinction	NOUN
taxlaw-2858	430	23	to	to	ADP
taxlaw-2858	430	24	big	big	ADJ
taxlaw-2858	430	25	business	business	NOUN
taxlaw-2858	430	26	,	,	PUNCT
taxlaw-2858	430	27	big	big	ADJ
taxlaw-2858	430	28	government	government	NOUN
taxlaw-2858	430	29	,	,	PUNCT
taxlaw-2858	430	30	and	and	CCONJ
taxlaw-2858	430	31	even	even	ADV
taxlaw-2858	430	32	big	big	ADJ
taxlaw-2858	430	33	labor	labor	NOUN
taxlaw-2858	430	34	.	.	PUNCT
taxlaw-2858	431	1	no	no	DET
taxlaw-2858	431	2	wonder	wonder	NOUN
taxlaw-2858	431	3	that	that	SCONJ
taxlaw-2858	431	4	a	a	DET
taxlaw-2858	431	5	major	major	ADJ
taxlaw-2858	431	6	contributor	contributor	NOUN
taxlaw-2858	431	7	to	to	ADP
taxlaw-2858	431	8	the	the	DET
taxlaw-2858	431	9	tax	tax	NOUN
taxlaw-2858	431	10	gap	gap	NOUN
taxlaw-2858	431	11	is	be	AUX
taxlaw-2858	431	12	small	small	ADJ
taxlaw-2858	431	13	business,91	business,91	NOUN
taxlaw-2858	431	14	a	a	DET
taxlaw-2858	431	15	sector	sector	NOUN
taxlaw-2858	431	16	that	that	PRON
taxlaw-2858	431	17	may	may	AUX
taxlaw-2858	431	18	gloss	gloss	VERB
taxlaw-2858	431	19	noncompliance	noncompliance	NOUN
taxlaw-2858	431	20	as	as	ADP
taxlaw-2858	431	21	“	"	PUNCT
taxlaw-2858	431	22	cutting	cut	VERB
taxlaw-2858	431	23	red	red	ADJ
taxlaw-2858	431	24	tape	tape	NOUN
taxlaw-2858	431	25	.	.	PUNCT
taxlaw-2858	431	26	”	"	PUNCT
taxlaw-2858	432	1	as	as	ADP
taxlaw-2858	432	2	a	a	DET
taxlaw-2858	432	3	testable	testable	ADJ
taxlaw-2858	432	4	hypothesis	hypothesis	NOUN
taxlaw-2858	432	5	,	,	PUNCT
taxlaw-2858	432	6	small	small	ADJ
taxlaw-2858	432	7	business	business	NOUN
taxlaw-2858	432	8	compliance	compliance	NOUN
taxlaw-2858	432	9	may	may	AUX
taxlaw-2858	432	10	diverge	diverge	VERB
taxlaw-2858	432	11	from	from	ADP
taxlaw-2858	432	12	big	big	ADJ
taxlaw-2858	432	13	business	business	NOUN
taxlaw-2858	432	14	compliance	compliance	NOUN
taxlaw-2858	432	15	not	not	PART
taxlaw-2858	432	16	only	only	ADV
taxlaw-2858	432	17	in	in	ADP
taxlaw-2858	432	18	tax	tax	NOUN
taxlaw-2858	432	19	but	but	CCONJ
taxlaw-2858	432	20	in	in	ADP
taxlaw-2858	432	21	other	other	ADJ
taxlaw-2858	432	22	regulatory	regulatory	ADJ
taxlaw-2858	432	23	areas	area	NOUN
taxlaw-2858	432	24	,	,	PUNCT
taxlaw-2858	432	25	86	86	NUM
taxlaw-2858	432	26	see	see	VERB
taxlaw-2858	432	27	the	the	DET
taxlaw-2858	432	28	presidential	presidential	ADJ
taxlaw-2858	432	29	advisory	advisory	ADJ
taxlaw-2858	432	30	panel	panel	NOUN
taxlaw-2858	432	31	on	on	ADP
taxlaw-2858	432	32	fed	fed	PROPN
taxlaw-2858	432	33	.	.	PUNCT
taxlaw-2858	433	1	tax	tax	NOUN
taxlaw-2858	433	2	reform	reform	NOUN
taxlaw-2858	433	3	,	,	PUNCT
taxlaw-2858	433	4	simple	simple	ADJ
taxlaw-2858	433	5	,	,	PUNCT
taxlaw-2858	433	6	fair	fair	ADJ
taxlaw-2858	433	7	,	,	PUNCT
taxlaw-2858	433	8	and	and	CCONJ
taxlaw-2858	433	9	pro	pro	ADJ
taxlaw-2858	433	10	-	-	ADJ
taxlaw-2858	433	11	growth	growth	ADJ
taxlaw-2858	433	12	:	:	PUNCT
taxlaw-2858	433	13	proposals	proposal	NOUN
taxlaw-2858	433	14	to	to	PART
taxlaw-2858	433	15	fix	fix	VERB
taxlaw-2858	433	16	america	america	PROPN
taxlaw-2858	433	17	’s	’s	PART
taxlaw-2858	433	18	tax	tax	NOUN
taxlaw-2858	433	19	system	system	NOUN
taxlaw-2858	433	20	,	,	PUNCT
taxlaw-2858	433	21	at	at	ADP
taxlaw-2858	433	22	128	128	NUM
taxlaw-2858	433	23	(	(	PUNCT
taxlaw-2858	433	24	2005	2005	NUM
taxlaw-2858	433	25	)	)	PUNCT
taxlaw-2858	433	26	,	,	PUNCT
taxlaw-2858	433	27	available	available	ADJ
taxlaw-2858	433	28	at	at	ADP
taxlaw-2858	433	29	https://www.treasury.gov/resourcecenter/tax-policy/documents/report-fix-tax-system-2005.pdf	https://www.treasury.gov/resourcecenter/tax-policy/documents/report-fix-tax-system-2005.pdf	PROPN
taxlaw-2858	434	1	[	[	X
taxlaw-2858	434	2	https://perma.cc/b436-gp8b	https://perma.cc/b436-gp8b	X
taxlaw-2858	434	3	]	]	X
taxlaw-2858	434	4	.	.	PUNCT
taxlaw-2858	435	1	87	87	NUM
taxlaw-2858	435	2	see	see	VERB
taxlaw-2858	435	3	joint	joint	ADJ
taxlaw-2858	435	4	comm	comm	NOUN
taxlaw-2858	435	5	.	.	PUNCT
taxlaw-2858	436	1	on	on	ADP
taxlaw-2858	436	2	taxation	taxation	NOUN
taxlaw-2858	436	3	,	,	PUNCT
taxlaw-2858	436	4	general	general	ADJ
taxlaw-2858	436	5	explanation	explanation	NOUN
taxlaw-2858	436	6	of	of	ADP
taxlaw-2858	436	7	tax	tax	NOUN
taxlaw-2858	436	8	legislation	legislation	NOUN
taxlaw-2858	436	9	enacted	enact	VERB
taxlaw-2858	436	10	in	in	ADP
taxlaw-2858	436	11	the	the	DET
taxlaw-2858	436	12	110th	110th	ADJ
taxlaw-2858	436	13	congress	congress	PROPN
taxlaw-2858	436	14	,	,	PUNCT
taxlaw-2858	436	15	at	at	ADP
taxlaw-2858	436	16	363	363	NUM
taxlaw-2858	436	17	(	(	PUNCT
taxlaw-2858	436	18	mar	mar	PROPN
taxlaw-2858	436	19	.	.	PROPN
taxlaw-2858	436	20	2009	2009	NUM
taxlaw-2858	436	21	)	)	PUNCT
taxlaw-2858	436	22	,	,	PUNCT
taxlaw-2858	436	23	available	available	ADJ
taxlaw-2858	436	24	at	at	ADP
taxlaw-2858	436	25	https://www.jct.gov/publications.html?func=startdown&id=1990	https://www.jct.gov/publications.html?func=startdown&id=1990	NOUN
taxlaw-2858	436	26	[	[	X
taxlaw-2858	436	27	https://perma.cc/zk2b-zb7h	https://perma.cc/zk2b-zb7h	X
taxlaw-2858	436	28	]	]	X
taxlaw-2858	436	29	.	.	PUNCT
taxlaw-2858	437	1	88	88	NUM
taxlaw-2858	437	2	see	see	VERB
taxlaw-2858	437	3	i.r.c	i.r.c	NOUN
taxlaw-2858	437	4	.	.	PUNCT
taxlaw-2858	438	1	§	§	PROPN
taxlaw-2858	438	2	36	36	NUM
taxlaw-2858	438	3	(	(	PUNCT
taxlaw-2858	438	4	2008	2008	NUM
taxlaw-2858	438	5	)	)	PUNCT
taxlaw-2858	438	6	.	.	PUNCT
taxlaw-2858	439	1	89	89	NUM
taxlaw-2858	440	1	the	the	DET
taxlaw-2858	440	2	treasury	treasury	NOUN
taxlaw-2858	440	3	inspector	inspector	NOUN
taxlaw-2858	440	4	general	general	NOUN
taxlaw-2858	440	5	for	for	ADP
taxlaw-2858	440	6	tax	tax	NOUN
taxlaw-2858	440	7	administration	administration	NOUN
taxlaw-2858	440	8	(	(	PUNCT
taxlaw-2858	440	9	tigta	tigta	PROPN
taxlaw-2858	440	10	)	)	PUNCT
taxlaw-2858	440	11	“	"	PUNCT
taxlaw-2858	440	12	recommended	recommend	VERB
taxlaw-2858	440	13	that	that	SCONJ
taxlaw-2858	440	14	the	the	DET
taxlaw-2858	440	15	irs	irs	PROPN
taxlaw-2858	440	16	require	require	VERB
taxlaw-2858	440	17	taxpayers	taxpayer	NOUN
taxlaw-2858	440	18	to	to	PART
taxlaw-2858	440	19	provide	provide	VERB
taxlaw-2858	440	20	documentation	documentation	NOUN
taxlaw-2858	440	21	to	to	PART
taxlaw-2858	440	22	verify	verify	VERB
taxlaw-2858	440	23	a	a	DET
taxlaw-2858	440	24	home	home	NOUN
taxlaw-2858	440	25	purchase	purchase	NOUN
taxlaw-2858	440	26	,	,	PUNCT
taxlaw-2858	440	27	such	such	ADJ
taxlaw-2858	440	28	as	as	ADP
taxlaw-2858	440	29	a	a	DET
taxlaw-2858	440	30	u.s	u.s	PROPN
taxlaw-2858	440	31	.	.	PROPN
taxlaw-2858	440	32	department	department	PROPN
taxlaw-2858	440	33	of	of	ADP
taxlaw-2858	440	34	housing	housing	PROPN
taxlaw-2858	440	35	and	and	CCONJ
taxlaw-2858	440	36	urban	urban	PROPN
taxlaw-2858	440	37	development	development	PROPN
taxlaw-2858	440	38	settlement	settlement	NOUN
taxlaw-2858	440	39	statement	statement	NOUN
taxlaw-2858	440	40	(	(	PUNCT
taxlaw-2858	440	41	hud-1	hud-1	ADV
taxlaw-2858	440	42	)	)	PUNCT
taxlaw-2858	440	43	issued	issue	VERB
taxlaw-2858	440	44	to	to	ADP
taxlaw-2858	440	45	homebuyers	homebuyer	NOUN
taxlaw-2858	440	46	at	at	ADP
taxlaw-2858	440	47	closing	close	VERB
taxlaw-2858	440	48	.	.	PUNCT
taxlaw-2858	441	1	the	the	DET
taxlaw-2858	441	2	irs	irs	PROPN
taxlaw-2858	441	3	disagreed	disagree	VERB
taxlaw-2858	441	4	…	…	PUNCT
taxlaw-2858	441	5	as	as	ADP
taxlaw-2858	441	6	a	a	DET
taxlaw-2858	441	7	result	result	NOUN
taxlaw-2858	441	8	of	of	ADP
taxlaw-2858	441	9	the	the	DET
taxlaw-2858	441	10	irs	irs	PROPN
taxlaw-2858	441	11	’s	’s	PART
taxlaw-2858	441	12	inaction	inaction	NOUN
taxlaw-2858	441	13	,	,	PUNCT
taxlaw-2858	441	14	tigta	tigta	PROPN
taxlaw-2858	441	15	’s	’s	PART
taxlaw-2858	441	16	report	report	NOUN
taxlaw-2858	441	17	found	find	VERB
taxlaw-2858	441	18	that	that	SCONJ
taxlaw-2858	441	19	19,351	19,351	NUM
taxlaw-2858	441	20	taxpayers	taxpayer	NOUN
taxlaw-2858	441	21	claimed	claim	VERB
taxlaw-2858	441	22	$	$	SYM
taxlaw-2858	441	23	139.4	139.4	NUM
taxlaw-2858	441	24	million	million	NUM
taxlaw-2858	441	25	in	in	ADP
taxlaw-2858	441	26	credits	credit	NOUN
taxlaw-2858	441	27	for	for	ADP
taxlaw-2858	441	28	homes	home	NOUN
taxlaw-2858	441	29	they	they	PRON
taxlaw-2858	441	30	had	have	AUX
taxlaw-2858	441	31	not	not	PART
taxlaw-2858	441	32	yet	yet	ADV
taxlaw-2858	441	33	purchased	purchase	VERB
taxlaw-2858	441	34	.	.	PUNCT
taxlaw-2858	441	35	”	"	PUNCT
taxlaw-2858	442	1	press	press	NOUN
taxlaw-2858	442	2	release	release	NOUN
taxlaw-2858	442	3	,	,	PUNCT
taxlaw-2858	442	4	tigta	tigta	PROPN
taxlaw-2858	442	5	,	,	PUNCT
taxlaw-2858	442	6	tigta	tigta	PROPN
taxlaw-2858	442	7	audits	audits	PROPN
taxlaw-2858	442	8	irs	irs	PROPN
taxlaw-2858	442	9	’s	’s	PART
taxlaw-2858	442	10	administration	administration	NOUN
taxlaw-2858	442	11	on	on	ADP
taxlaw-2858	442	12	first	first	ADJ
taxlaw-2858	442	13	-	-	PUNCT
taxlaw-2858	442	14	time	time	NOUN
taxlaw-2858	442	15	homebuyer	homebuyer	PROPN
taxlaw-2858	442	16	credit	credit	NOUN
taxlaw-2858	442	17	(	(	PUNCT
taxlaw-2858	442	18	oct	oct	PROPN
taxlaw-2858	442	19	.	.	PROPN
taxlaw-2858	442	20	22	22	NUM
taxlaw-2858	442	21	,	,	PUNCT
taxlaw-2858	442	22	2009	2009	NUM
taxlaw-2858	442	23	)	)	PUNCT
taxlaw-2858	442	24	,	,	PUNCT
taxlaw-2858	442	25	https://www.treasury.gov/tigta/press/press_10222009.htm	https://www.treasury.gov/tigta/press/press_10222009.htm	PROPN
taxlaw-2858	443	1	[	[	X
taxlaw-2858	443	2	https://perma.cc/r463-rnwr	https://perma.cc/r463-rnwr	X
taxlaw-2858	443	3	]	]	X
taxlaw-2858	443	4	.	.	PUNCT
taxlaw-2858	444	1	90	90	NUM
taxlaw-2858	444	2	see	see	VERB
taxlaw-2858	444	3	,	,	PUNCT
taxlaw-2858	444	4	e.g.	e.g.	ADV
taxlaw-2858	444	5	,	,	PUNCT
taxlaw-2858	444	6	alexis	alexis	PROPN
taxlaw-2858	444	7	de	de	PROPN
taxlaw-2858	444	8	tocqueville	tocqueville	PROPN
taxlaw-2858	444	9	,	,	PUNCT
taxlaw-2858	444	10	democracy	democracy	NOUN
taxlaw-2858	444	11	in	in	ADP
taxlaw-2858	444	12	america	america	PROPN
taxlaw-2858	444	13	(	(	PUNCT
taxlaw-2858	444	14	1840	1840	NUM
taxlaw-2858	444	15	)	)	PUNCT
taxlaw-2858	444	16	.	.	PUNCT
taxlaw-2858	445	1	91	91	NUM
taxlaw-2858	445	2	stacy	stacy	PROPN
taxlaw-2858	445	3	cowley	cowley	PROPN
taxlaw-2858	445	4	,	,	PUNCT
taxlaw-2858	445	5	why	why	SCONJ
taxlaw-2858	445	6	the	the	DET
taxlaw-2858	445	7	irs	irs	PROPN
taxlaw-2858	445	8	fails	fail	VERB
taxlaw-2858	445	9	to	to	PART
taxlaw-2858	445	10	crack	crack	VERB
taxlaw-2858	445	11	the	the	DET
taxlaw-2858	445	12	small	small	ADJ
taxlaw-2858	445	13	-	-	PUNCT
taxlaw-2858	445	14	business	business	NOUN
taxlaw-2858	445	15	tax	tax	NOUN
taxlaw-2858	445	16	nut	nut	NOUN
taxlaw-2858	445	17	,	,	PUNCT
taxlaw-2858	445	18	n.y	n.y	PROPN
taxlaw-2858	445	19	.	.	PROPN
taxlaw-2858	445	20	times	times	PROPN
taxlaw-2858	445	21	,	,	PUNCT
taxlaw-2858	445	22	june	june	PROPN
taxlaw-2858	445	23	15	15	NUM
taxlaw-2858	445	24	,	,	PUNCT
taxlaw-2858	445	25	2016	2016	NUM
taxlaw-2858	445	26	,	,	PUNCT
taxlaw-2858	445	27	at	at	ADP
taxlaw-2858	445	28	b4	b4	NOUN
taxlaw-2858	445	29	(	(	PUNCT
taxlaw-2858	445	30	“	"	PUNCT
taxlaw-2858	445	31	most	most	ADJ
taxlaw-2858	445	32	of	of	ADP
taxlaw-2858	445	33	that	that	DET
taxlaw-2858	445	34	‘	'	PUNCT
taxlaw-2858	445	35	tax	tax	NOUN
taxlaw-2858	445	36	gap	gap	NOUN
taxlaw-2858	445	37	’	'	PUNCT
taxlaw-2858	445	38	is	be	AUX
taxlaw-2858	445	39	income	income	NOUN
taxlaw-2858	445	40	that	that	PRON
taxlaw-2858	445	41	goes	go	VERB
taxlaw-2858	445	42	unreported	unreported	ADJ
taxlaw-2858	445	43	,	,	PUNCT
taxlaw-2858	445	44	and	and	CCONJ
taxlaw-2858	445	45	the	the	DET
taxlaw-2858	445	46	biggest	big	ADJ
taxlaw-2858	445	47	chunk	chunk	NOUN
taxlaw-2858	445	48	of	of	ADP
taxlaw-2858	445	49	it	it	PRON
taxlaw-2858	445	50	,	,	PUNCT
taxlaw-2858	445	51	by	by	ADP
taxlaw-2858	445	52	far—$125	far—$125	PROPN
taxlaw-2858	445	53	billion	billion	NUM
taxlaw-2858	445	54	—	—	PUNCT
taxlaw-2858	445	55	is	be	AUX
taxlaw-2858	445	56	individual	individual	ADJ
taxlaw-2858	445	57	business	business	NOUN
taxlaw-2858	445	58	income	income	NOUN
taxlaw-2858	445	59	…	…	PUNCT
taxlaw-2858	445	60	primarily	primarily	ADV
taxlaw-2858	445	61	sole	sole	ADJ
taxlaw-2858	445	62	proprietors	proprietor	NOUN
taxlaw-2858	445	63	,	,	PUNCT
taxlaw-2858	445	64	”	"	PUNCT
taxlaw-2858	445	65	referring	refer	VERB
taxlaw-2858	445	66	to	to	ADP
taxlaw-2858	445	67	the	the	DET
taxlaw-2858	445	68	survey	survey	NOUN
taxlaw-2858	445	69	presented	present	VERB
taxlaw-2858	445	70	above	above	ADP
taxlaw-2858	445	71	)	)	PUNCT
taxlaw-2858	445	72	.	.	PUNCT
taxlaw-2858	446	1	2017	2017	NUM
taxlaw-2858	446	2	]	]	PUNCT
taxlaw-2858	446	3	who	who	PRON
taxlaw-2858	446	4	pays	pay	VERB
taxlaw-2858	446	5	the	the	DET
taxlaw-2858	446	6	price	price	NOUN
taxlaw-2858	446	7	of	of	ADP
taxlaw-2858	446	8	civilization	civilization	NOUN
taxlaw-2858	446	9	?	?	PUNCT
taxlaw-2858	447	1	65	65	NUM
taxlaw-2858	447	2	such	such	ADJ
taxlaw-2858	447	3	as	as	ADP
taxlaw-2858	447	4	licensing	licensing	NOUN
taxlaw-2858	447	5	requirements	requirement	NOUN
taxlaw-2858	447	6	.	.	PUNCT
taxlaw-2858	448	1	the	the	DET
taxlaw-2858	448	2	case	case	NOUN
taxlaw-2858	448	3	study	study	NOUN
taxlaw-2858	448	4	above	above	ADV
taxlaw-2858	448	5	indicates	indicate	VERB
taxlaw-2858	448	6	that	that	SCONJ
taxlaw-2858	448	7	small	small	ADJ
taxlaw-2858	448	8	business	business	NOUN
taxlaw-2858	448	9	may	may	AUX
taxlaw-2858	448	10	have	have	VERB
taxlaw-2858	448	11	this	this	DET
taxlaw-2858	448	12	potential	potential	NOUN
taxlaw-2858	448	13	not	not	PART
taxlaw-2858	448	14	only	only	ADV
taxlaw-2858	448	15	in	in	ADP
taxlaw-2858	448	16	the	the	DET
taxlaw-2858	448	17	u.s	u.s	PROPN
taxlaw-2858	448	18	.	.	PROPN
taxlaw-2858	448	19	but	but	CCONJ
taxlaw-2858	448	20	similarly	similarly	ADV
taxlaw-2858	448	21	in	in	ADP
taxlaw-2858	448	22	developing	develop	VERB
taxlaw-2858	448	23	economies	economy	NOUN
taxlaw-2858	448	24	.	.	PUNCT
taxlaw-2858	449	1	if	if	SCONJ
taxlaw-2858	449	2	tax	tax	NOUN
taxlaw-2858	449	3	morale	morale	NOUN
taxlaw-2858	449	4	is	be	AUX
taxlaw-2858	449	5	an	an	DET
taxlaw-2858	449	6	instantiation	instantiation	NOUN
taxlaw-2858	449	7	of	of	ADP
taxlaw-2858	449	8	civic	civic	ADJ
taxlaw-2858	449	9	responsibility	responsibility	NOUN
taxlaw-2858	449	10	at	at	ADP
taxlaw-2858	449	11	the	the	DET
taxlaw-2858	449	12	national	national	ADJ
taxlaw-2858	449	13	level	level	NOUN
taxlaw-2858	449	14	,	,	PUNCT
taxlaw-2858	449	15	presumably	presumably	ADV
taxlaw-2858	449	16	tax	tax	NOUN
taxlaw-2858	449	17	compliance	compliance	NOUN
taxlaw-2858	449	18	would	would	AUX
taxlaw-2858	449	19	rise	rise	VERB
taxlaw-2858	449	20	with	with	ADP
taxlaw-2858	449	21	the	the	DET
taxlaw-2858	449	22	ascendancy	ascendancy	NOUN
taxlaw-2858	449	23	of	of	ADP
taxlaw-2858	449	24	the	the	DET
taxlaw-2858	449	25	so	so	ADV
taxlaw-2858	449	26	-	-	PUNCT
taxlaw-2858	449	27	called	call	VERB
taxlaw-2858	449	28	welfare	welfare	NOUN
taxlaw-2858	449	29	state	state	NOUN
taxlaw-2858	449	30	,	,	PUNCT
taxlaw-2858	449	31	while	while	SCONJ
taxlaw-2858	449	32	the	the	DET
taxlaw-2858	449	33	tax	tax	NOUN
taxlaw-2858	449	34	gap	gap	NOUN
taxlaw-2858	449	35	would	would	AUX
taxlaw-2858	449	36	grow	grow	VERB
taxlaw-2858	449	37	during	during	ADP
taxlaw-2858	449	38	periods	period	NOUN
taxlaw-2858	449	39	of	of	ADP
taxlaw-2858	449	40	dissension	dissension	NOUN
taxlaw-2858	449	41	.	.	PUNCT
taxlaw-2858	450	1	the	the	DET
taxlaw-2858	450	2	post	post	ADJ
taxlaw-2858	450	3	-	-	ADJ
taxlaw-2858	450	4	world	world	ADJ
taxlaw-2858	450	5	war	war	PROPN
taxlaw-2858	450	6	ii	ii	PROPN
taxlaw-2858	450	7	hegemony	hegemony	NOUN
taxlaw-2858	450	8	of	of	ADP
taxlaw-2858	450	9	the	the	DET
taxlaw-2858	450	10	so	so	ADV
taxlaw-2858	450	11	-	-	PUNCT
taxlaw-2858	450	12	called	call	VERB
taxlaw-2858	450	13	military	military	ADJ
taxlaw-2858	450	14	-	-	PUNCT
taxlaw-2858	450	15	industrial	industrial	ADJ
taxlaw-2858	450	16	complex	complex	NOUN
taxlaw-2858	450	17	,	,	PUNCT
taxlaw-2858	450	18	92	92	NUM
taxlaw-2858	450	19	accompanied	accompany	VERB
taxlaw-2858	450	20	by	by	ADP
taxlaw-2858	450	21	burgeoning	burgeon	VERB
taxlaw-2858	450	22	programs	program	NOUN
taxlaw-2858	450	23	for	for	ADP
taxlaw-2858	450	24	a	a	DET
taxlaw-2858	450	25	great	great	ADJ
taxlaw-2858	450	26	society,93	society,93	NOUN
taxlaw-2858	450	27	could	could	AUX
taxlaw-2858	450	28	represent	represent	VERB
taxlaw-2858	450	29	a	a	DET
taxlaw-2858	450	30	peak	peak	NOUN
taxlaw-2858	450	31	of	of	ADP
taxlaw-2858	450	32	legal	legal	ADJ
taxlaw-2858	450	33	,	,	PUNCT
taxlaw-2858	450	34	including	include	VERB
taxlaw-2858	450	35	tax	tax	NOUN
taxlaw-2858	450	36	,	,	PUNCT
taxlaw-2858	450	37	compliance	compliance	NOUN
taxlaw-2858	450	38	.	.	PUNCT
taxlaw-2858	451	1	on	on	ADP
taxlaw-2858	451	2	the	the	DET
taxlaw-2858	451	3	other	other	ADJ
taxlaw-2858	451	4	hand	hand	NOUN
taxlaw-2858	451	5	,	,	PUNCT
taxlaw-2858	451	6	dissension	dissension	NOUN
taxlaw-2858	451	7	over	over	ADP
taxlaw-2858	451	8	the	the	DET
taxlaw-2858	451	9	vietnam	vietnam	PROPN
taxlaw-2858	451	10	war	war	PROPN
taxlaw-2858	451	11	,	,	PUNCT
taxlaw-2858	451	12	segregation	segregation	NOUN
taxlaw-2858	451	13	in	in	ADP
taxlaw-2858	451	14	violation	violation	NOUN
taxlaw-2858	451	15	of	of	ADP
taxlaw-2858	451	16	civil	civil	ADJ
taxlaw-2858	451	17	rights	right	NOUN
taxlaw-2858	451	18	,	,	PUNCT
taxlaw-2858	451	19	and	and	CCONJ
taxlaw-2858	451	20	lapse	lapse	NOUN
taxlaw-2858	451	21	of	of	ADP
taxlaw-2858	451	22	bureaucratic	bureaucratic	ADJ
taxlaw-2858	451	23	authority	authority	NOUN
taxlaw-2858	451	24	epitomized	epitomize	VERB
taxlaw-2858	451	25	by	by	ADP
taxlaw-2858	451	26	the	the	DET
taxlaw-2858	451	27	watergate	watergate	PROPN
taxlaw-2858	451	28	burglary	burglary	NOUN
taxlaw-2858	451	29	could	could	AUX
taxlaw-2858	451	30	have	have	AUX
taxlaw-2858	451	31	decreased	decrease	VERB
taxlaw-2858	451	32	legal	legal	ADJ
taxlaw-2858	451	33	and	and	CCONJ
taxlaw-2858	451	34	tax	tax	NOUN
taxlaw-2858	451	35	compliance	compliance	NOUN
taxlaw-2858	451	36	.	.	PUNCT
taxlaw-2858	452	1	presumably	presumably	ADV
taxlaw-2858	452	2	,	,	PUNCT
taxlaw-2858	452	3	this	this	DET
taxlaw-2858	452	4	hypothesis	hypothesis	NOUN
taxlaw-2858	452	5	could	could	AUX
taxlaw-2858	452	6	be	be	AUX
taxlaw-2858	452	7	tested	test	VERB
taxlaw-2858	452	8	by	by	ADP
taxlaw-2858	452	9	historical	historical	ADJ
taxlaw-2858	452	10	data	datum	NOUN
taxlaw-2858	452	11	.	.	PUNCT
taxlaw-2858	453	1	likewise	likewise	ADV
taxlaw-2858	453	2	,	,	PUNCT
taxlaw-2858	453	3	tax	tax	NOUN
taxlaw-2858	453	4	morale	morale	NOUN
taxlaw-2858	453	5	as	as	ADP
taxlaw-2858	453	6	civic	civic	ADJ
taxlaw-2858	453	7	responsibility	responsibility	NOUN
taxlaw-2858	453	8	could	could	AUX
taxlaw-2858	453	9	be	be	AUX
taxlaw-2858	453	10	higher	high	ADJ
taxlaw-2858	453	11	in	in	ADP
taxlaw-2858	453	12	homogeneous	homogeneous	ADJ
taxlaw-2858	453	13	,	,	PUNCT
taxlaw-2858	453	14	organic	organic	ADJ
taxlaw-2858	453	15	nation	nation	NOUN
taxlaw-2858	453	16	-	-	PUNCT
taxlaw-2858	453	17	states	state	NOUN
taxlaw-2858	453	18	but	but	CCONJ
taxlaw-2858	453	19	lower	low	ADJ
taxlaw-2858	453	20	in	in	ADP
taxlaw-2858	453	21	countries	country	NOUN
taxlaw-2858	453	22	whose	whose	DET
taxlaw-2858	453	23	populations	population	NOUN
taxlaw-2858	453	24	are	be	AUX
taxlaw-2858	453	25	historically	historically	ADV
taxlaw-2858	453	26	divisive.94	divisive.94	ADJ
taxlaw-2858	453	27	in	in	ADP
taxlaw-2858	453	28	other	other	ADJ
taxlaw-2858	453	29	words	word	NOUN
taxlaw-2858	453	30	,	,	PUNCT
taxlaw-2858	453	31	comparative	comparative	ADJ
taxlaw-2858	453	32	data	datum	NOUN
taxlaw-2858	453	33	could	could	AUX
taxlaw-2858	453	34	confirm	confirm	VERB
taxlaw-2858	453	35	the	the	DET
taxlaw-2858	453	36	incidence	incidence	NOUN
taxlaw-2858	453	37	of	of	ADP
taxlaw-2858	453	38	tax	tax	NOUN
taxlaw-2858	453	39	morale	morale	NOUN
taxlaw-2858	453	40	in	in	ADP
taxlaw-2858	453	41	context	context	NOUN
taxlaw-2858	453	42	.	.	PUNCT
taxlaw-2858	454	1	in	in	ADP
taxlaw-2858	454	2	sum	sum	NOUN
taxlaw-2858	454	3	,	,	PUNCT
taxlaw-2858	454	4	an	an	DET
taxlaw-2858	454	5	interdisciplinary	interdisciplinary	ADJ
taxlaw-2858	454	6	social	social	ADJ
taxlaw-2858	454	7	science	science	NOUN
taxlaw-2858	454	8	of	of	ADP
taxlaw-2858	454	9	law	law	NOUN
taxlaw-2858	454	10	,	,	PUNCT
taxlaw-2858	454	11	or	or	CCONJ
taxlaw-2858	454	12	law	law	NOUN
taxlaw-2858	454	13	&	&	CCONJ
taxlaw-2858	454	14	society	society	NOUN
taxlaw-2858	454	15	studies	study	NOUN
taxlaw-2858	454	16	,	,	PUNCT
taxlaw-2858	454	17	can	can	AUX
taxlaw-2858	454	18	inform	inform	VERB
taxlaw-2858	454	19	hypotheses	hypothesis	NOUN
taxlaw-2858	454	20	about	about	ADP
taxlaw-2858	454	21	tax	tax	NOUN
taxlaw-2858	454	22	compliance	compliance	NOUN
taxlaw-2858	454	23	as	as	ADP
taxlaw-2858	454	24	a	a	DET
taxlaw-2858	454	25	subset	subset	NOUN
taxlaw-2858	454	26	of	of	ADP
taxlaw-2858	454	27	legal	legal	ADJ
taxlaw-2858	454	28	compliance	compliance	NOUN
taxlaw-2858	454	29	,	,	PUNCT
taxlaw-2858	454	30	on	on	ADP
taxlaw-2858	454	31	both	both	CCONJ
taxlaw-2858	454	32	worldhistorical	worldhistorical	ADJ
taxlaw-2858	454	33	and	and	CCONJ
taxlaw-2858	454	34	micro	micro	ADJ
taxlaw-2858	454	35	-	-	ADJ
taxlaw-2858	454	36	economic	economic	ADJ
taxlaw-2858	454	37	scales	scale	NOUN
taxlaw-2858	454	38	.	.	PUNCT
taxlaw-2858	455	1	the	the	DET
taxlaw-2858	455	2	latter	latter	ADJ
taxlaw-2858	455	3	may	may	AUX
taxlaw-2858	455	4	be	be	AUX
taxlaw-2858	455	5	most	most	ADV
taxlaw-2858	455	6	productive	productive	ADJ
taxlaw-2858	455	7	for	for	ADP
taxlaw-2858	455	8	applied	applied	ADJ
taxlaw-2858	455	9	research	research	NOUN
taxlaw-2858	455	10	.	.	PUNCT
taxlaw-2858	456	1	in	in	ADP
taxlaw-2858	456	2	either	either	DET
taxlaw-2858	456	3	case	case	NOUN
taxlaw-2858	456	4	,	,	PUNCT
taxlaw-2858	456	5	actual	actual	ADJ
taxlaw-2858	456	6	behavior	behavior	NOUN
taxlaw-2858	456	7	could	could	AUX
taxlaw-2858	456	8	be	be	AUX
taxlaw-2858	456	9	informed	inform	VERB
taxlaw-2858	456	10	by	by	ADP
taxlaw-2858	456	11	received	receive	VERB
taxlaw-2858	456	12	social	social	ADJ
taxlaw-2858	456	13	ideologies	ideology	NOUN
taxlaw-2858	456	14	or	or	CCONJ
taxlaw-2858	456	15	cultural	cultural	ADJ
taxlaw-2858	456	16	norms	norm	NOUN
taxlaw-2858	456	17	,	,	PUNCT
taxlaw-2858	456	18	while	while	SCONJ
taxlaw-2858	456	19	intended	intend	VERB
taxlaw-2858	456	20	policy	policy	NOUN
taxlaw-2858	456	21	may	may	AUX
taxlaw-2858	456	22	be	be	AUX
taxlaw-2858	456	23	ostensibly	ostensibly	ADV
taxlaw-2858	456	24	based	base	VERB
taxlaw-2858	456	25	on	on	ADP
taxlaw-2858	456	26	rational	rational	ADJ
taxlaw-2858	456	27	principles	principle	NOUN
taxlaw-2858	456	28	of	of	ADP
taxlaw-2858	456	29	revenue	revenue	NOUN
taxlaw-2858	456	30	raising	raising	NOUN
taxlaw-2858	456	31	.	.	PUNCT
taxlaw-2858	457	1	an	an	DET
taxlaw-2858	457	2	understanding	understanding	NOUN
taxlaw-2858	457	3	of	of	ADP
taxlaw-2858	457	4	the	the	DET
taxlaw-2858	457	5	interstices	interstice	NOUN
taxlaw-2858	457	6	between	between	ADP
taxlaw-2858	457	7	behavior	behavior	NOUN
taxlaw-2858	457	8	and	and	CCONJ
taxlaw-2858	457	9	policy	policy	NOUN
taxlaw-2858	457	10	may	may	AUX
taxlaw-2858	457	11	inform	inform	VERB
taxlaw-2858	457	12	strategies	strategy	NOUN
taxlaw-2858	457	13	and	and	CCONJ
taxlaw-2858	457	14	designs	design	NOUN
taxlaw-2858	457	15	for	for	ADP
taxlaw-2858	457	16	better	well	ADJ
taxlaw-2858	457	17	compliance	compliance	NOUN
taxlaw-2858	457	18	.	.	PUNCT
taxlaw-2858	458	1	ix	ix	INTJ
taxlaw-2858	458	2	.	.	PUNCT
taxlaw-2858	458	3	conclusion	conclusion	NOUN
taxlaw-2858	458	4	on	on	ADP
taxlaw-2858	458	5	the	the	DET
taxlaw-2858	458	6	socio	socio	NOUN
taxlaw-2858	458	7	-	-	PUNCT
taxlaw-2858	458	8	historical	historical	ADJ
taxlaw-2858	458	9	context	context	NOUN
taxlaw-2858	458	10	of	of	ADP
taxlaw-2858	458	11	tax	tax	NOUN
taxlaw-2858	458	12	compliance	compliance	NOUN
taxlaw-2858	458	13	as	as	SCONJ
taxlaw-2858	458	14	intimated	intimate	VERB
taxlaw-2858	458	15	at	at	ADP
taxlaw-2858	458	16	the	the	DET
taxlaw-2858	458	17	outset	outset	NOUN
taxlaw-2858	458	18	,	,	PUNCT
taxlaw-2858	458	19	the	the	DET
taxlaw-2858	458	20	rule	rule	NOUN
taxlaw-2858	458	21	of	of	ADP
taxlaw-2858	458	22	law	law	NOUN
taxlaw-2858	458	23	continues	continue	VERB
taxlaw-2858	458	24	to	to	PART
taxlaw-2858	458	25	be	be	AUX
taxlaw-2858	458	26	an	an	DET
taxlaw-2858	458	27	aspiration	aspiration	NOUN
taxlaw-2858	458	28	in	in	ADP
taxlaw-2858	458	29	industrial	industrial	ADJ
taxlaw-2858	458	30	as	as	ADV
taxlaw-2858	458	31	well	well	ADV
taxlaw-2858	458	32	as	as	ADP
taxlaw-2858	458	33	developing	develop	VERB
taxlaw-2858	458	34	economies	economy	NOUN
taxlaw-2858	458	35	around	around	ADP
taxlaw-2858	458	36	the	the	DET
taxlaw-2858	458	37	world	world	NOUN
taxlaw-2858	458	38	.	.	PUNCT
taxlaw-2858	459	1	on	on	ADP
taxlaw-2858	459	2	the	the	DET
taxlaw-2858	459	3	bottom	bottom	ADJ
taxlaw-2858	459	4	line	line	NOUN
taxlaw-2858	459	5	,	,	PUNCT
taxlaw-2858	459	6	revenue	revenue	NOUN
taxlaw-2858	459	7	collection	collection	NOUN
taxlaw-2858	459	8	has	have	AUX
taxlaw-2858	459	9	always	always	ADV
taxlaw-2858	459	10	been	be	AUX
taxlaw-2858	459	11	necessary	necessary	ADJ
taxlaw-2858	459	12	to	to	PART
taxlaw-2858	459	13	fund	fund	VERB
taxlaw-2858	459	14	the	the	DET
taxlaw-2858	459	15	operations	operation	NOUN
taxlaw-2858	459	16	of	of	ADP
taxlaw-2858	459	17	governments	government	NOUN
taxlaw-2858	459	18	.	.	PUNCT
taxlaw-2858	460	1	accordingly	accordingly	ADV
taxlaw-2858	460	2	,	,	PUNCT
taxlaw-2858	460	3	tax	tax	NOUN
taxlaw-2858	460	4	compliance	compliance	NOUN
taxlaw-2858	460	5	has	have	AUX
taxlaw-2858	460	6	formed	form	VERB
taxlaw-2858	460	7	the	the	DET
taxlaw-2858	460	8	nexus	nexus	NOUN
taxlaw-2858	460	9	between	between	ADP
taxlaw-2858	460	10	the	the	DET
taxlaw-2858	460	11	local	local	ADJ
taxlaw-2858	460	12	origin	origin	NOUN
taxlaw-2858	460	13	of	of	ADP
taxlaw-2858	460	14	resources	resource	NOUN
taxlaw-2858	460	15	and	and	CCONJ
taxlaw-2858	460	16	supra	supra	ADJ
taxlaw-2858	460	17	-	-	PUNCT
taxlaw-2858	460	18	local	local	ADJ
taxlaw-2858	460	19	civilization	civilization	NOUN
taxlaw-2858	460	20	,	,	PUNCT
taxlaw-2858	460	21	or	or	CCONJ
taxlaw-2858	460	22	nation	nation	NOUN
taxlaw-2858	460	23	-	-	PUNCT
taxlaw-2858	460	24	states	state	NOUN
taxlaw-2858	460	25	.	.	PUNCT
taxlaw-2858	461	1	the	the	DET
taxlaw-2858	461	2	noncompliant	noncompliant	ADJ
taxlaw-2858	461	3	communities	community	NOUN
taxlaw-2858	461	4	discussed	discuss	VERB
taxlaw-2858	461	5	above	above	ADV
taxlaw-2858	461	6	may	may	AUX
taxlaw-2858	461	7	occupy	occupy	VERB
taxlaw-2858	461	8	this	this	DET
taxlaw-2858	461	9	nexus	nexus	NOUN
taxlaw-2858	461	10	.	.	PUNCT
taxlaw-2858	462	1	meanwhile	meanwhile	ADV
taxlaw-2858	462	2	,	,	PUNCT
taxlaw-2858	462	3	every	every	DET
taxlaw-2858	462	4	regime	regime	NOUN
taxlaw-2858	462	5	arises	arise	VERB
taxlaw-2858	462	6	in	in	ADP
taxlaw-2858	462	7	its	its	PRON
taxlaw-2858	462	8	particular	particular	ADJ
taxlaw-2858	462	9	time	time	NOUN
taxlaw-2858	462	10	and	and	CCONJ
taxlaw-2858	462	11	place	place	NOUN
taxlaw-2858	462	12	,	,	PUNCT
taxlaw-2858	462	13	or	or	CCONJ
taxlaw-2858	462	14	social	social	ADJ
taxlaw-2858	462	15	context	context	NOUN
taxlaw-2858	462	16	.	.	PUNCT
taxlaw-2858	463	1	consequently	consequently	ADV
taxlaw-2858	463	2	,	,	PUNCT
taxlaw-2858	463	3	the	the	DET
taxlaw-2858	463	4	rule	rule	NOUN
taxlaw-2858	463	5	of	of	ADP
taxlaw-2858	463	6	law	law	NOUN
taxlaw-2858	463	7	can	can	AUX
taxlaw-2858	463	8	be	be	AUX
taxlaw-2858	463	9	actualized	actualize	VERB
taxlaw-2858	463	10	only	only	ADV
taxlaw-2858	463	11	in	in	ADP
taxlaw-2858	463	12	irreducible	irreducible	ADJ
taxlaw-2858	463	13	human	human	ADJ
taxlaw-2858	463	14	experience	experience	NOUN
taxlaw-2858	463	15	.	.	PUNCT
taxlaw-2858	464	1	in	in	ADP
taxlaw-2858	464	2	turn	turn	NOUN
taxlaw-2858	464	3	,	,	PUNCT
taxlaw-2858	464	4	this	this	DET
taxlaw-2858	464	5	experience	experience	NOUN
taxlaw-2858	464	6	is	be	AUX
taxlaw-2858	464	7	subject	subject	ADJ
taxlaw-2858	464	8	to	to	ADP
taxlaw-2858	464	9	study	study	VERB
taxlaw-2858	464	10	through	through	ADP
taxlaw-2858	464	11	social	social	ADJ
taxlaw-2858	464	12	science	science	NOUN
taxlaw-2858	464	13	methodologies	methodology	NOUN
taxlaw-2858	464	14	,	,	PUNCT
taxlaw-2858	464	15	which	which	PRON
taxlaw-2858	464	16	then	then	ADV
taxlaw-2858	464	17	may	may	AUX
taxlaw-2858	464	18	inform	inform	VERB
taxlaw-2858	464	19	legal	legal	ADJ
taxlaw-2858	464	20	theory	theory	NOUN
taxlaw-2858	464	21	or	or	CCONJ
taxlaw-2858	464	22	jurisprudence	jurisprudence	NOUN
taxlaw-2858	464	23	.	.	PUNCT
taxlaw-2858	465	1	while	while	SCONJ
taxlaw-2858	465	2	a	a	DET
taxlaw-2858	465	3	teleology	teleology	NOUN
taxlaw-2858	465	4	of	of	ADP
taxlaw-2858	465	5	liberal	liberal	ADJ
taxlaw-2858	465	6	legality	legality	NOUN
taxlaw-2858	465	7	has	have	AUX
taxlaw-2858	465	8	held	hold	VERB
taxlaw-2858	465	9	heuristic	heuristic	ADJ
taxlaw-2858	465	10	and	and	CCONJ
taxlaw-2858	465	11	metaphorical	metaphorical	ADJ
taxlaw-2858	465	12	sway	sway	NOUN
taxlaw-2858	465	13	,	,	PUNCT
taxlaw-2858	465	14	the	the	DET
taxlaw-2858	465	15	empirical	empirical	ADJ
taxlaw-2858	465	16	reality	reality	NOUN
taxlaw-2858	465	17	has	have	AUX
taxlaw-2858	465	18	been	be	AUX
taxlaw-2858	465	19	merely	merely	ADV
taxlaw-2858	465	20	evolutionary	evolutionary	ADJ
taxlaw-2858	465	21	or	or	CCONJ
taxlaw-2858	465	22	historic	historic	ADJ
taxlaw-2858	465	23	.	.	PUNCT
taxlaw-2858	466	1	observance	observance	NOUN
taxlaw-2858	466	2	of	of	ADP
taxlaw-2858	466	3	the	the	DET
taxlaw-2858	466	4	rule	rule	NOUN
taxlaw-2858	466	5	of	of	ADP
taxlaw-2858	466	6	law	law	NOUN
taxlaw-2858	466	7	may	may	AUX
taxlaw-2858	466	8	be	be	AUX
taxlaw-2858	466	9	more	more	ADV
taxlaw-2858	466	10	or	or	CCONJ
taxlaw-2858	466	11	less	less	ADV
taxlaw-2858	466	12	adaptive	adaptive	ADJ
taxlaw-2858	466	13	at	at	ADP
taxlaw-2858	466	14	times	time	NOUN
taxlaw-2858	466	15	.	.	PUNCT
taxlaw-2858	467	1	even	even	ADV
taxlaw-2858	467	2	in	in	ADP
taxlaw-2858	467	3	advanced	advanced	ADJ
taxlaw-2858	467	4	countries	country	NOUN
taxlaw-2858	467	5	,	,	PUNCT
taxlaw-2858	467	6	the	the	DET
taxlaw-2858	467	7	level	level	NOUN
taxlaw-2858	467	8	of	of	ADP
taxlaw-2858	467	9	compliance	compliance	NOUN
taxlaw-2858	467	10	is	be	AUX
taxlaw-2858	467	11	a	a	DET
taxlaw-2858	467	12	perennial	perennial	ADJ
taxlaw-2858	467	13	question	question	NOUN
taxlaw-2858	467	14	for	for	ADP
taxlaw-2858	467	15	local	local	ADJ
taxlaw-2858	467	16	elites	elite	NOUN
taxlaw-2858	467	17	,	,	PUNCT
taxlaw-2858	467	18	who	who	PRON
taxlaw-2858	467	19	ultimately	ultimately	ADV
taxlaw-2858	467	20	pay	pay	VERB
taxlaw-2858	467	21	tax	tax	NOUN
taxlaw-2858	467	22	.	.	PUNCT
taxlaw-2858	468	1	there	there	PRON
taxlaw-2858	468	2	is	be	VERB
taxlaw-2858	468	3	no	no	DET
taxlaw-2858	468	4	escaping	escape	VERB
taxlaw-2858	468	5	the	the	DET
taxlaw-2858	468	6	substrate	substrate	NOUN
taxlaw-2858	468	7	of	of	ADP
taxlaw-2858	468	8	custom	custom	NOUN
taxlaw-2858	468	9	and	and	CCONJ
taxlaw-2858	468	10	culture	culture	NOUN
taxlaw-2858	468	11	that	that	PRON
taxlaw-2858	468	12	informs	inform	VERB
taxlaw-2858	468	13	human	human	ADJ
taxlaw-2858	468	14	behavior	behavior	NOUN
taxlaw-2858	468	15	,	,	PUNCT
taxlaw-2858	468	16	as	as	ADP
taxlaw-2858	468	17	in	in	ADP
taxlaw-2858	468	18	the	the	DET
taxlaw-2858	468	19	case	case	NOUN
taxlaw-2858	468	20	of	of	ADP
taxlaw-2858	468	21	so	so	ADV
taxlaw-2858	468	22	-	-	PUNCT
taxlaw-2858	468	23	called	call	VERB
taxlaw-2858	468	24	social	social	ADJ
taxlaw-2858	468	25	noncompliance	noncompliance	NOUN
taxlaw-2858	468	26	.	.	PUNCT
taxlaw-2858	469	1	the	the	DET
taxlaw-2858	469	2	primordial	primordial	ADJ
taxlaw-2858	469	3	nature	nature	NOUN
taxlaw-2858	469	4	of	of	ADP
taxlaw-2858	469	5	personality	personality	NOUN
taxlaw-2858	469	6	is	be	AUX
taxlaw-2858	469	7	a	a	DET
taxlaw-2858	469	8	reality	reality	NOUN
taxlaw-2858	469	9	not	not	PART
taxlaw-2858	469	10	only	only	ADV
taxlaw-2858	469	11	for	for	ADP
taxlaw-2858	469	12	taxpayers	taxpayer	NOUN
taxlaw-2858	469	13	but	but	CCONJ
taxlaw-2858	469	14	also	also	ADV
taxlaw-2858	469	15	for	for	ADP
taxlaw-2858	469	16	presidents	president	NOUN
taxlaw-2858	469	17	.	.	PUNCT
taxlaw-2858	470	1	colorless	colorless	ADJ
taxlaw-2858	470	2	rational	rational	ADJ
taxlaw-2858	470	3	authority	authority	NOUN
taxlaw-2858	470	4	may	may	AUX
taxlaw-2858	470	5	not	not	PART
taxlaw-2858	470	6	persuade	persuade	VERB
taxlaw-2858	470	7	taxpayers	taxpayer	NOUN
taxlaw-2858	470	8	to	to	PART
taxlaw-2858	470	9	remit	remit	VERB
taxlaw-2858	470	10	or	or	CCONJ
taxlaw-2858	470	11	propel	propel	VERB
taxlaw-2858	470	12	candidates	candidate	NOUN
taxlaw-2858	470	13	into	into	ADP
taxlaw-2858	470	14	national	national	ADJ
taxlaw-2858	470	15	office	office	NOUN
taxlaw-2858	470	16	.	.	PUNCT
taxlaw-2858	471	1	on	on	ADP
taxlaw-2858	471	2	the	the	DET
taxlaw-2858	471	3	contrary	contrary	NOUN
taxlaw-2858	471	4	,	,	PUNCT
taxlaw-2858	471	5	compliance	compliance	NOUN
taxlaw-2858	471	6	with	with	ADP
taxlaw-2858	471	7	tax	tax	NOUN
taxlaw-2858	471	8	law	law	NOUN
taxlaw-2858	471	9	has	have	AUX
taxlaw-2858	471	10	expanded	expand	VERB
taxlaw-2858	471	11	through	through	ADP
taxlaw-2858	471	12	national	national	ADJ
taxlaw-2858	471	13	mobilization	mobilization	NOUN
taxlaw-2858	471	14	or	or	CCONJ
taxlaw-2858	471	15	even	even	ADV
taxlaw-2858	471	16	fervor	fervor	NOUN
taxlaw-2858	471	17	,	,	PUNCT
taxlaw-2858	471	18	as	as	ADP
taxlaw-2858	471	19	in	in	ADP
taxlaw-2858	471	20	the	the	DET
taxlaw-2858	471	21	case	case	NOUN
taxlaw-2858	471	22	of	of	ADP
taxlaw-2858	471	23	major	major	ADJ
taxlaw-2858	471	24	92	92	NUM
taxlaw-2858	471	25	see	see	NOUN
taxlaw-2858	471	26	generally	generally	ADV
taxlaw-2858	471	27	c.	c.	PROPN
taxlaw-2858	471	28	wright	wright	PROPN
taxlaw-2858	471	29	mills	mills	PROPN
taxlaw-2858	471	30	,	,	PUNCT
taxlaw-2858	471	31	the	the	DET
taxlaw-2858	471	32	power	power	NOUN
taxlaw-2858	471	33	elite	elite	NOUN
taxlaw-2858	471	34	(	(	PUNCT
taxlaw-2858	471	35	1956	1956	NUM
taxlaw-2858	471	36	)	)	PUNCT
taxlaw-2858	471	37	.	.	PUNCT
taxlaw-2858	472	1	93	93	NUM
taxlaw-2858	472	2	see	see	VERB
taxlaw-2858	472	3	generally	generally	ADV
taxlaw-2858	472	4	theda	theda	NOUN
taxlaw-2858	472	5	skocpol	skocpol	NOUN
taxlaw-2858	472	6	,	,	PUNCT
taxlaw-2858	472	7	protecting	protect	VERB
taxlaw-2858	472	8	soldiers	soldier	NOUN
taxlaw-2858	472	9	&	&	CCONJ
taxlaw-2858	472	10	mothers	mother	NOUN
taxlaw-2858	472	11	:	:	PUNCT
taxlaw-2858	472	12	the	the	DET
taxlaw-2858	472	13	political	political	ADJ
taxlaw-2858	472	14	origins	origin	NOUN
taxlaw-2858	472	15	of	of	ADP
taxlaw-2858	472	16	social	social	ADJ
taxlaw-2858	472	17	policy	policy	NOUN
taxlaw-2858	472	18	in	in	ADP
taxlaw-2858	472	19	the	the	DET
taxlaw-2858	472	20	u.s	u.s	PROPN
taxlaw-2858	472	21	.	.	PROPN
taxlaw-2858	472	22	(	(	PUNCT
taxlaw-2858	472	23	1992	1992	NUM
taxlaw-2858	472	24	)	)	PUNCT
taxlaw-2858	472	25	.	.	PUNCT
taxlaw-2858	473	1	94	94	NUM
taxlaw-2858	473	2	for	for	ADP
taxlaw-2858	473	3	a	a	DET
taxlaw-2858	473	4	typology	typology	NOUN
taxlaw-2858	473	5	,	,	PUNCT
taxlaw-2858	473	6	see	see	VERB
taxlaw-2858	473	7	hugh	hugh	PROPN
taxlaw-2858	473	8	seton	seton	PROPN
taxlaw-2858	473	9	-	-	PUNCT
taxlaw-2858	473	10	watson	watson	PROPN
taxlaw-2858	473	11	,	,	PUNCT
taxlaw-2858	473	12	nations	nation	NOUN
taxlaw-2858	473	13	&	&	CCONJ
taxlaw-2858	473	14	states	states	PROPN
taxlaw-2858	473	15	(	(	PUNCT
taxlaw-2858	473	16	1977	1977	NUM
taxlaw-2858	473	17	)	)	PUNCT
taxlaw-2858	473	18	.	.	PUNCT
taxlaw-2858	474	1	66	66	NUM
taxlaw-2858	474	2	columbia	columbia	PROPN
taxlaw-2858	474	3	journal	journal	PROPN
taxlaw-2858	474	4	of	of	ADP
taxlaw-2858	474	5	tax	tax	NOUN
taxlaw-2858	474	6	law	law	NOUN
taxlaw-2858	475	1	[	[	X
taxlaw-2858	475	2	vol.9:45	vol.9:45	X
taxlaw-2858	475	3	wartime	wartime	ADJ
taxlaw-2858	475	4	efforts	effort	NOUN
taxlaw-2858	475	5	.	.	PUNCT
taxlaw-2858	476	1	further	further	ADJ
taxlaw-2858	476	2	research	research	NOUN
taxlaw-2858	476	3	could	could	AUX
taxlaw-2858	476	4	confirm	confirm	VERB
taxlaw-2858	476	5	that	that	DET
taxlaw-2858	476	6	tax	tax	NOUN
taxlaw-2858	476	7	compliance	compliance	NOUN
taxlaw-2858	476	8	,	,	PUNCT
taxlaw-2858	476	9	and	and	CCONJ
taxlaw-2858	476	10	the	the	DET
taxlaw-2858	476	11	rule	rule	NOUN
taxlaw-2858	476	12	of	of	ADP
taxlaw-2858	476	13	law	law	NOUN
taxlaw-2858	476	14	in	in	ADP
taxlaw-2858	476	15	general	general	ADJ
taxlaw-2858	476	16	,	,	PUNCT
taxlaw-2858	476	17	may	may	AUX
taxlaw-2858	476	18	be	be	AUX
taxlaw-2858	476	19	more	more	ADJ
taxlaw-2858	476	20	of	of	ADP
taxlaw-2858	476	21	an	an	DET
taxlaw-2858	476	22	historic	historic	ADJ
taxlaw-2858	476	23	incidence	incidence	NOUN
taxlaw-2858	476	24	than	than	ADP
taxlaw-2858	476	25	an	an	DET
taxlaw-2858	476	26	endpoint	endpoint	NOUN
taxlaw-2858	476	27	of	of	ADP
taxlaw-2858	476	28	evolution	evolution	NOUN
taxlaw-2858	476	29	.	.	PUNCT