id	sid	tid	token	lemma	pos
taxlaw-2862	1	1	vat_v7_formatted	vat_v7_formatte	VERB
taxlaw-2862	1	2	on	on	ADP
taxlaw-2862	1	3	the	the	DET
taxlaw-2862	1	4	threshold	threshold	NOUN
taxlaw-2862	1	5	:	:	PUNCT
taxlaw-2862	1	6	smallness	smallness	NOUN
taxlaw-2862	1	7	and	and	CCONJ
taxlaw-2862	1	8	the	the	DET
taxlaw-2862	1	9	value	value	NOUN
taxlaw-2862	1	10	-	-	PUNCT
taxlaw-2862	1	11	added	add	VERB
taxlaw-2862	1	12	tax	tax	NOUN
taxlaw-2862	1	13	emily	emily	PROPN
taxlaw-2862	1	14	ann	ann	PROPN
taxlaw-2862	1	15	satterthwaite	satterthwaite	PROPN
taxlaw-2862	1	16	*	*	PROPN
taxlaw-2862	1	17	abstract	abstract	ADJ
taxlaw-2862	1	18	three	three	NUM
taxlaw-2862	1	19	-	-	PUNCT
taxlaw-2862	1	20	quarters	quarter	NOUN
taxlaw-2862	1	21	of	of	ADP
taxlaw-2862	1	22	the	the	DET
taxlaw-2862	1	23	world	world	NOUN
taxlaw-2862	1	24	’s	’s	PART
taxlaw-2862	1	25	population	population	NOUN
taxlaw-2862	1	26	live	live	VERB
taxlaw-2862	1	27	in	in	ADP
taxlaw-2862	1	28	a	a	DET
taxlaw-2862	1	29	country	country	NOUN
taxlaw-2862	1	30	in	in	ADP
taxlaw-2862	1	31	which	which	PRON
taxlaw-2862	1	32	a	a	DET
taxlaw-2862	1	33	valueadded	valueadded	ADJ
taxlaw-2862	1	34	tax	tax	NOUN
taxlaw-2862	1	35	(	(	PUNCT
taxlaw-2862	1	36	vat	vat	NOUN
taxlaw-2862	1	37	)	)	PUNCT
taxlaw-2862	1	38	is	be	AUX
taxlaw-2862	1	39	collected	collect	VERB
taxlaw-2862	1	40	on	on	ADP
taxlaw-2862	1	41	sales	sale	NOUN
taxlaw-2862	1	42	of	of	ADP
taxlaw-2862	1	43	goods	good	NOUN
taxlaw-2862	1	44	and	and	CCONJ
taxlaw-2862	1	45	services	service	NOUN
taxlaw-2862	1	46	.	.	PUNCT
taxlaw-2862	2	1	the	the	DET
taxlaw-2862	2	2	registration	registration	NOUN
taxlaw-2862	2	3	threshold	threshold	NOUN
taxlaw-2862	2	4	determines	determine	NOUN
taxlaw-2862	2	5	which	which	PRON
taxlaw-2862	2	6	businesses	business	NOUN
taxlaw-2862	2	7	—	—	PUNCT
taxlaw-2862	2	8	typically	typically	ADV
taxlaw-2862	2	9	as	as	SCONJ
taxlaw-2862	2	10	measured	measure	VERB
taxlaw-2862	2	11	by	by	ADP
taxlaw-2862	2	12	their	their	PRON
taxlaw-2862	2	13	annual	annual	ADJ
taxlaw-2862	2	14	revenues	revenue	NOUN
taxlaw-2862	2	15	—	—	PUNCT
taxlaw-2862	2	16	remain	remain	VERB
taxlaw-2862	2	17	exempt	exempt	ADJ
taxlaw-2862	2	18	from	from	ADP
taxlaw-2862	2	19	the	the	DET
taxlaw-2862	2	20	obligation	obligation	NOUN
taxlaw-2862	2	21	to	to	PART
taxlaw-2862	2	22	register	register	VERB
taxlaw-2862	2	23	for	for	ADP
taxlaw-2862	2	24	and	and	CCONJ
taxlaw-2862	2	25	collect	collect	VERB
taxlaw-2862	2	26	vat	vat	NOUN
taxlaw-2862	2	27	on	on	ADP
taxlaw-2862	2	28	their	their	PRON
taxlaw-2862	2	29	sales	sale	NOUN
taxlaw-2862	2	30	.	.	PUNCT
taxlaw-2862	3	1	among	among	ADP
taxlaw-2862	3	2	vat	vat	NOUN
taxlaw-2862	3	3	economists	economist	NOUN
taxlaw-2862	3	4	,	,	PUNCT
taxlaw-2862	3	5	there	there	PRON
taxlaw-2862	3	6	is	be	VERB
taxlaw-2862	3	7	broad	broad	ADJ
taxlaw-2862	3	8	consensus	consensus	NOUN
taxlaw-2862	3	9	that	that	SCONJ
taxlaw-2862	3	10	setting	set	VERB
taxlaw-2862	3	11	thresholds	threshold	NOUN
taxlaw-2862	3	12	higher	high	ADJ
taxlaw-2862	3	13	rather	rather	ADV
taxlaw-2862	3	14	than	than	ADP
taxlaw-2862	3	15	lower	low	ADJ
taxlaw-2862	3	16	(	(	PUNCT
taxlaw-2862	3	17	such	such	ADJ
taxlaw-2862	3	18	that	that	PRON
taxlaw-2862	3	19	more	more	ADJ
taxlaw-2862	3	20	rather	rather	ADV
taxlaw-2862	3	21	than	than	ADP
taxlaw-2862	3	22	fewer	few	ADJ
taxlaw-2862	3	23	businesses	business	NOUN
taxlaw-2862	3	24	are	be	AUX
taxlaw-2862	3	25	exempt	exempt	ADJ
taxlaw-2862	3	26	)	)	PUNCT
taxlaw-2862	3	27	increases	increase	VERB
taxlaw-2862	3	28	the	the	DET
taxlaw-2862	3	29	economic	economic	ADJ
taxlaw-2862	3	30	efficiency	efficiency	NOUN
taxlaw-2862	3	31	of	of	ADP
taxlaw-2862	3	32	a	a	DET
taxlaw-2862	3	33	vat	vat	NOUN
taxlaw-2862	3	34	.	.	PUNCT
taxlaw-2862	4	1	despite	despite	SCONJ
taxlaw-2862	4	2	these	these	DET
taxlaw-2862	4	3	high	high	ADJ
taxlaw-2862	4	4	stakes	stake	NOUN
taxlaw-2862	4	5	and	and	CCONJ
taxlaw-2862	4	6	the	the	DET
taxlaw-2862	4	7	longstanding	longstanding	ADJ
taxlaw-2862	4	8	expert	expert	ADJ
taxlaw-2862	4	9	consensus	consensus	NOUN
taxlaw-2862	4	10	in	in	ADP
taxlaw-2862	4	11	favor	favor	NOUN
taxlaw-2862	4	12	of	of	ADP
taxlaw-2862	4	13	high	high	ADJ
taxlaw-2862	4	14	thresholds	threshold	NOUN
taxlaw-2862	4	15	,	,	PUNCT
taxlaw-2862	4	16	real	real	ADJ
taxlaw-2862	4	17	-	-	PUNCT
taxlaw-2862	4	18	world	world	NOUN
taxlaw-2862	4	19	thresholds	threshold	NOUN
taxlaw-2862	4	20	vary	vary	VERB
taxlaw-2862	4	21	widely	widely	ADV
taxlaw-2862	4	22	and	and	CCONJ
taxlaw-2862	4	23	skew	skew	ADJ
taxlaw-2862	4	24	low	low	ADJ
taxlaw-2862	4	25	,	,	PUNCT
taxlaw-2862	4	26	even	even	ADV
taxlaw-2862	4	27	within	within	ADP
taxlaw-2862	4	28	oecd	oecd	PROPN
taxlaw-2862	4	29	and	and	CCONJ
taxlaw-2862	4	30	european	european	ADJ
taxlaw-2862	4	31	countries	country	NOUN
taxlaw-2862	4	32	.	.	PUNCT
taxlaw-2862	5	1	this	this	DET
taxlaw-2862	5	2	article	article	NOUN
taxlaw-2862	5	3	leverages	leverage	VERB
taxlaw-2862	5	4	the	the	DET
taxlaw-2862	5	5	insights	insight	NOUN
taxlaw-2862	5	6	of	of	ADP
taxlaw-2862	5	7	the	the	DET
taxlaw-2862	5	8	economic	economic	ADJ
taxlaw-2862	5	9	model	model	NOUN
taxlaw-2862	5	10	to	to	PART
taxlaw-2862	5	11	address	address	VERB
taxlaw-2862	5	12	an	an	DET
taxlaw-2862	5	13	issue	issue	NOUN
taxlaw-2862	5	14	that	that	PRON
taxlaw-2862	5	15	lies	lie	VERB
taxlaw-2862	5	16	outside	outside	ADV
taxlaw-2862	5	17	of	of	ADP
taxlaw-2862	5	18	it	it	PRON
taxlaw-2862	5	19	but	but	CCONJ
taxlaw-2862	5	20	is	be	AUX
taxlaw-2862	5	21	central	central	ADJ
taxlaw-2862	5	22	to	to	ADP
taxlaw-2862	5	23	lawyers	lawyer	NOUN
taxlaw-2862	5	24	and	and	CCONJ
taxlaw-2862	5	25	policymakers	policymaker	NOUN
taxlaw-2862	5	26	:	:	PUNCT
taxlaw-2862	5	27	fairness	fairness	NOUN
taxlaw-2862	5	28	.	.	PUNCT
taxlaw-2862	6	1	numerous	numerous	ADJ
taxlaw-2862	6	2	studies	study	NOUN
taxlaw-2862	6	3	show	show	VERB
taxlaw-2862	6	4	that	that	SCONJ
taxlaw-2862	6	5	smaller	small	ADJ
taxlaw-2862	6	6	businesses	business	NOUN
taxlaw-2862	6	7	’	'	PUNCT
taxlaw-2862	6	8	costs	cost	NOUN
taxlaw-2862	6	9	of	of	ADP
taxlaw-2862	6	10	complying	comply	VERB
taxlaw-2862	6	11	with	with	ADP
taxlaw-2862	6	12	the	the	DET
taxlaw-2862	6	13	vat	vat	NOUN
taxlaw-2862	6	14	are	be	AUX
taxlaw-2862	6	15	disproportionately	disproportionately	ADV
taxlaw-2862	6	16	higher	high	ADJ
taxlaw-2862	6	17	than	than	ADP
taxlaw-2862	6	18	those	those	PRON
taxlaw-2862	6	19	of	of	ADP
taxlaw-2862	6	20	larger	large	ADJ
taxlaw-2862	6	21	businesses	business	NOUN
taxlaw-2862	6	22	.	.	PUNCT
taxlaw-2862	7	1	to	to	ADP
taxlaw-2862	7	2	the	the	DET
taxlaw-2862	7	3	extent	extent	NOUN
taxlaw-2862	7	4	that	that	SCONJ
taxlaw-2862	7	5	lower	low	ADJ
taxlaw-2862	7	6	-	-	PUNCT
taxlaw-2862	7	7	income	income	NOUN
taxlaw-2862	7	8	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	7	9	internalize	internalize	VERB
taxlaw-2862	7	10	those	those	DET
taxlaw-2862	7	11	costs	cost	NOUN
taxlaw-2862	7	12	or	or	CCONJ
taxlaw-2862	7	13	pass	pass	VERB
taxlaw-2862	7	14	them	they	PRON
taxlaw-2862	7	15	on	on	ADP
taxlaw-2862	7	16	to	to	ADP
taxlaw-2862	7	17	lower	low	ADJ
taxlaw-2862	7	18	-	-	PUNCT
taxlaw-2862	7	19	income	income	NOUN
taxlaw-2862	7	20	consumers	consumer	NOUN
taxlaw-2862	7	21	,	,	PUNCT
taxlaw-2862	7	22	there	there	PRON
taxlaw-2862	7	23	is	be	VERB
taxlaw-2862	7	24	a	a	DET
taxlaw-2862	7	25	vertical	vertical	ADJ
taxlaw-2862	7	26	equity	equity	NOUN
taxlaw-2862	7	27	rationale	rationale	NOUN
taxlaw-2862	7	28	for	for	ADP
taxlaw-2862	7	29	raising	raise	VERB
taxlaw-2862	7	30	thresholds	threshold	NOUN
taxlaw-2862	7	31	.	.	PUNCT
taxlaw-2862	8	1	moreover	moreover	ADV
taxlaw-2862	8	2	,	,	PUNCT
taxlaw-2862	8	3	in	in	ADP
taxlaw-2862	8	4	the	the	DET
taxlaw-2862	8	5	(	(	PUNCT
taxlaw-2862	8	6	typical	typical	ADJ
taxlaw-2862	8	7	)	)	PUNCT
taxlaw-2862	8	8	context	context	NOUN
taxlaw-2862	8	9	in	in	ADP
taxlaw-2862	8	10	which	which	PRON
taxlaw-2862	8	11	small	small	ADJ
taxlaw-2862	8	12	firms	firm	NOUN
taxlaw-2862	8	13	are	be	AUX
taxlaw-2862	8	14	more	more	ADV
taxlaw-2862	8	15	common	common	ADJ
taxlaw-2862	8	16	than	than	ADP
taxlaw-2862	8	17	large	large	ADJ
taxlaw-2862	8	18	firms	firm	NOUN
taxlaw-2862	8	19	,	,	PUNCT
taxlaw-2862	8	20	setting	set	VERB
taxlaw-2862	8	21	thresholds	threshold	NOUN
taxlaw-2862	8	22	higher	high	ADJ
taxlaw-2862	8	23	rather	rather	ADV
taxlaw-2862	8	24	than	than	ADP
taxlaw-2862	8	25	lower	low	ADJ
taxlaw-2862	8	26	—	—	PUNCT
taxlaw-2862	8	27	while	while	SCONJ
taxlaw-2862	8	28	also	also	ADV
taxlaw-2862	8	29	offering	offer	VERB
taxlaw-2862	8	30	small	small	ADJ
taxlaw-2862	8	31	suppliers	supplier	NOUN
taxlaw-2862	8	32	an	an	DET
taxlaw-2862	8	33	election	election	NOUN
taxlaw-2862	8	34	to	to	PART
taxlaw-2862	8	35	voluntarily	voluntarily	ADV
taxlaw-2862	8	36	register	register	VERB
taxlaw-2862	8	37	—	—	PUNCT
taxlaw-2862	8	38	can	can	AUX
taxlaw-2862	8	39	reduce	reduce	VERB
taxlaw-2862	8	40	the	the	DET
taxlaw-2862	8	41	competitive	competitive	ADJ
taxlaw-2862	8	42	unfairness	unfairness	NOUN
taxlaw-2862	8	43	of	of	ADP
taxlaw-2862	8	44	drawing	draw	VERB
taxlaw-2862	8	45	an	an	DET
taxlaw-2862	8	46	arbitrary	arbitrary	ADJ
taxlaw-2862	8	47	line	line	NOUN
taxlaw-2862	8	48	among	among	ADP
taxlaw-2862	8	49	similarly	similarly	ADV
taxlaw-2862	8	50	-	-	PUNCT
taxlaw-2862	8	51	situated	situate	VERB
taxlaw-2862	8	52	firms	firm	NOUN
taxlaw-2862	8	53	.	.	PUNCT
taxlaw-2862	9	1	under	under	ADP
taxlaw-2862	9	2	such	such	ADJ
taxlaw-2862	9	3	conditions	condition	NOUN
taxlaw-2862	9	4	,	,	PUNCT
taxlaw-2862	9	5	higher	high	ADJ
taxlaw-2862	9	6	registration	registration	NOUN
taxlaw-2862	9	7	thresholds	threshold	NOUN
taxlaw-2862	9	8	can	can	AUX
taxlaw-2862	9	9	improve	improve	VERB
taxlaw-2862	9	10	both	both	DET
taxlaw-2862	9	11	the	the	DET
taxlaw-2862	9	12	fairness	fairness	NOUN
taxlaw-2862	9	13	and	and	CCONJ
taxlaw-2862	9	14	the	the	DET
taxlaw-2862	9	15	efficiency	efficiency	NOUN
taxlaw-2862	9	16	of	of	ADP
taxlaw-2862	9	17	a	a	DET
taxlaw-2862	9	18	vat	vat	NOUN
taxlaw-2862	9	19	.	.	PUNCT
taxlaw-2862	10	1	*	*	PUNCT
taxlaw-2862	10	2	assistant	assistant	NOUN
taxlaw-2862	10	3	professor	professor	NOUN
taxlaw-2862	10	4	,	,	PUNCT
taxlaw-2862	10	5	university	university	PROPN
taxlaw-2862	10	6	of	of	ADP
taxlaw-2862	10	7	toronto	toronto	PROPN
taxlaw-2862	10	8	faculty	faculty	NOUN
taxlaw-2862	10	9	of	of	ADP
taxlaw-2862	10	10	law	law	NOUN
taxlaw-2862	10	11	.	.	PUNCT
taxlaw-2862	11	1	the	the	DET
taxlaw-2862	11	2	author	author	NOUN
taxlaw-2862	11	3	gratefully	gratefully	ADV
taxlaw-2862	11	4	acknowledges	acknowledge	VERB
taxlaw-2862	11	5	generous	generous	ADJ
taxlaw-2862	11	6	research	research	NOUN
taxlaw-2862	11	7	funding	funding	NOUN
taxlaw-2862	11	8	from	from	ADP
taxlaw-2862	11	9	the	the	DET
taxlaw-2862	11	10	connaught	connaught	ADJ
taxlaw-2862	11	11	new	new	ADJ
taxlaw-2862	11	12	researcher	researcher	NOUN
taxlaw-2862	11	13	fund	fund	NOUN
taxlaw-2862	11	14	and	and	CCONJ
taxlaw-2862	11	15	the	the	DET
taxlaw-2862	11	16	foundation	foundation	NOUN
taxlaw-2862	11	17	for	for	ADP
taxlaw-2862	11	18	legal	legal	ADJ
taxlaw-2862	11	19	research	research	NOUN
taxlaw-2862	11	20	.	.	PUNCT
taxlaw-2862	12	1	thank	thank	VERB
taxlaw-2862	12	2	you	you	PRON
taxlaw-2862	12	3	to	to	ADP
taxlaw-2862	12	4	richard	richard	PROPN
taxlaw-2862	12	5	bird	bird	PROPN
taxlaw-2862	12	6	,	,	PUNCT
taxlaw-2862	12	7	david	david	PROPN
taxlaw-2862	12	8	duff	duff	PROPN
taxlaw-2862	12	9	,	,	PUNCT
taxlaw-2862	12	10	mirit	mirit	PROPN
taxlaw-2862	12	11	eyal	eyal	PROPN
taxlaw-2862	12	12	-	-	PUNCT
taxlaw-2862	12	13	cohen	cohen	PROPN
taxlaw-2862	12	14	,	,	PUNCT
taxlaw-2862	12	15	pierre	pierre	NOUN
taxlaw-2862	12	16	-	-	PUNCT
taxlaw-2862	12	17	pascal	pascal	ADJ
taxlaw-2862	12	18	gendron	gendron	NOUN
taxlaw-2862	12	19	,	,	PUNCT
taxlaw-2862	12	20	andrew	andrew	PROPN
taxlaw-2862	12	21	green	green	PROPN
taxlaw-2862	12	22	,	,	PUNCT
taxlaw-2862	12	23	anthony	anthony	PROPN
taxlaw-2862	12	24	infanti	infanti	PROPN
taxlaw-2862	12	25	,	,	PUNCT
taxlaw-2862	12	26	karen	karen	PROPN
taxlaw-2862	12	27	knop	knop	PROPN
taxlaw-2862	12	28	,	,	PUNCT
taxlaw-2862	12	29	rebecca	rebecca	PROPN
taxlaw-2862	12	30	millar	millar	PROPN
taxlaw-2862	12	31	,	,	PUNCT
taxlaw-2862	12	32	jacob	jacob	PROPN
taxlaw-2862	12	33	nussim	nussim	PROPN
taxlaw-2862	12	34	,	,	PUNCT
taxlaw-2862	12	35	lisa	lisa	PROPN
taxlaw-2862	12	36	philipps	philipps	PROPN
taxlaw-2862	12	37	,	,	PUNCT
taxlaw-2862	12	38	miranda	miranda	PROPN
taxlaw-2862	12	39	stewart	stewart	PROPN
taxlaw-2862	12	40	,	,	PUNCT
taxlaw-2862	12	41	michael	michael	PROPN
taxlaw-2862	12	42	trebilcock	trebilcock	PROPN
taxlaw-2862	12	43	,	,	PUNCT
taxlaw-2862	12	44	arnold	arnold	PROPN
taxlaw-2862	12	45	weinrib	weinrib	PROPN
taxlaw-2862	12	46	and	and	CCONJ
taxlaw-2862	12	47	an	an	DET
taxlaw-2862	12	48	anonymous	anonymous	ADJ
taxlaw-2862	12	49	referee	referee	NOUN
taxlaw-2862	12	50	for	for	ADP
taxlaw-2862	12	51	helpful	helpful	ADJ
taxlaw-2862	12	52	comments	comment	NOUN
taxlaw-2862	12	53	,	,	PUNCT
taxlaw-2862	12	54	and	and	CCONJ
taxlaw-2862	12	55	to	to	PART
taxlaw-2862	12	56	sooin	sooin	VERB
taxlaw-2862	12	57	kim	kim	PROPN
taxlaw-2862	12	58	,	,	PUNCT
taxlaw-2862	12	59	sufei	sufei	PROPN
taxlaw-2862	12	60	xi	xi	PROPN
taxlaw-2862	13	1	and	and	CCONJ
taxlaw-2862	13	2	the	the	DET
taxlaw-2862	13	3	university	university	PROPN
taxlaw-2862	13	4	of	of	ADP
taxlaw-2862	13	5	toronto	toronto	PROPN
taxlaw-2862	13	6	faculty	faculty	NOUN
taxlaw-2862	13	7	of	of	ADP
taxlaw-2862	13	8	law	law	NOUN
taxlaw-2862	13	9	’s	’s	PART
taxlaw-2862	13	10	bora	bora	PROPN
taxlaw-2862	13	11	laskin	laskin	PROPN
taxlaw-2862	13	12	law	law	PROPN
taxlaw-2862	13	13	library	library	NOUN
taxlaw-2862	13	14	for	for	ADP
taxlaw-2862	13	15	indispensable	indispensable	ADJ
taxlaw-2862	13	16	research	research	NOUN
taxlaw-2862	13	17	support	support	NOUN
taxlaw-2862	13	18	.	.	PUNCT
taxlaw-2862	14	1	the	the	DET
taxlaw-2862	14	2	author	author	NOUN
taxlaw-2862	14	3	is	be	AUX
taxlaw-2862	14	4	also	also	ADV
taxlaw-2862	14	5	grateful	grateful	ADJ
taxlaw-2862	14	6	to	to	ADP
taxlaw-2862	14	7	the	the	DET
taxlaw-2862	14	8	editorial	editorial	ADJ
taxlaw-2862	14	9	board	board	NOUN
taxlaw-2862	14	10	and	and	CCONJ
taxlaw-2862	14	11	board	board	NOUN
taxlaw-2862	14	12	of	of	ADP
taxlaw-2862	14	13	advisors	advisor	NOUN
taxlaw-2862	14	14	of	of	ADP
taxlaw-2862	14	15	the	the	DET
taxlaw-2862	14	16	columbia	columbia	PROPN
taxlaw-2862	14	17	journal	journal	PROPN
taxlaw-2862	14	18	of	of	ADP
taxlaw-2862	14	19	tax	tax	NOUN
taxlaw-2862	14	20	law	law	NOUN
taxlaw-2862	14	21	for	for	ADP
taxlaw-2862	14	22	their	their	PRON
taxlaw-2862	14	23	support	support	NOUN
taxlaw-2862	14	24	for	for	ADP
taxlaw-2862	14	25	and	and	CCONJ
taxlaw-2862	14	26	improvements	improvement	NOUN
taxlaw-2862	14	27	to	to	ADP
taxlaw-2862	14	28	this	this	DET
taxlaw-2862	14	29	paper	paper	NOUN
taxlaw-2862	14	30	.	.	PUNCT
taxlaw-2862	15	1	annika	annika	PROPN
taxlaw-2862	15	2	wang	wang	PROPN
taxlaw-2862	15	3	provided	provide	VERB
taxlaw-2862	15	4	outstanding	outstanding	ADJ
taxlaw-2862	15	5	research	research	NOUN
taxlaw-2862	15	6	assistance	assistance	NOUN
taxlaw-2862	15	7	.	.	PUNCT
taxlaw-2862	16	1	the	the	DET
taxlaw-2862	16	2	author	author	NOUN
taxlaw-2862	16	3	is	be	AUX
taxlaw-2862	16	4	solely	solely	ADV
taxlaw-2862	16	5	responsible	responsible	ADJ
taxlaw-2862	16	6	for	for	ADP
taxlaw-2862	16	7	all	all	DET
taxlaw-2862	16	8	errors	error	NOUN
taxlaw-2862	16	9	.	.	PUNCT
taxlaw-2862	17	1	178	178	NUM
taxlaw-2862	17	2	columbia	columbia	PROPN
taxlaw-2862	17	3	journal	journal	PROPN
taxlaw-2862	17	4	of	of	ADP
taxlaw-2862	17	5	tax	tax	NOUN
taxlaw-2862	17	6	law	law	NOUN
taxlaw-2862	17	7	[	[	X
taxlaw-2862	17	8	vol.9:177	vol.9:177	X
taxlaw-2862	17	9	i.	i.	NOUN
taxlaw-2862	17	10	introduction	introduction	NOUN
taxlaw-2862	17	11	...............................................................................................	...............................................................................................	PUNCT
taxlaw-2862	17	12	179	179	NUM
taxlaw-2862	17	13	ii	ii	NOUN
taxlaw-2862	17	14	.	.	PUNCT
taxlaw-2862	18	1	part	part	NOUN
taxlaw-2862	19	1	i	i	PRON
taxlaw-2862	19	2	:	:	PUNCT
taxlaw-2862	19	3	vat	vat	NOUN
taxlaw-2862	19	4	,	,	PUNCT
taxlaw-2862	19	5	demystified	demystify	VERB
taxlaw-2862	19	6	...........................................................................	...........................................................................	PUNCT
taxlaw-2862	19	7	185	185	NUM
taxlaw-2862	19	8	a.	a.	NOUN
taxlaw-2862	19	9	what	what	PRON
taxlaw-2862	19	10	is	be	AUX
taxlaw-2862	19	11	a	a	DET
taxlaw-2862	19	12	vat	vat	NOUN
taxlaw-2862	19	13	?	?	PUNCT
taxlaw-2862	19	14	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2862	20	1	186	186	NUM
taxlaw-2862	20	2	1	1	NUM
taxlaw-2862	20	3	.	.	PUNCT
taxlaw-2862	21	1	a	a	DET
taxlaw-2862	21	2	vat	vat	NOUN
taxlaw-2862	21	3	taxes	taxis	NOUN
taxlaw-2862	21	4	sales	sale	NOUN
taxlaw-2862	21	5	...................................................................................	...................................................................................	PUNCT
taxlaw-2862	21	6	186	186	NUM
taxlaw-2862	21	7	2	2	NUM
taxlaw-2862	21	8	.	.	PUNCT
taxlaw-2862	22	1	a	a	DET
taxlaw-2862	22	2	vat	vat	NOUN
taxlaw-2862	22	3	is	be	AUX
taxlaw-2862	22	4	a	a	DET
taxlaw-2862	22	5	multi	multi	ADJ
taxlaw-2862	22	6	-	-	ADJ
taxlaw-2862	22	7	stage	stage	ADJ
taxlaw-2862	22	8	tax	tax	NOUN
taxlaw-2862	22	9	.....................................................................	.....................................................................	PUNCT
taxlaw-2862	22	10	187	187	NUM
taxlaw-2862	22	11	3	3	NUM
taxlaw-2862	22	12	.	.	PUNCT
taxlaw-2862	23	1	a	a	DET
taxlaw-2862	23	2	vat	vat	NOUN
taxlaw-2862	23	3	requires	require	VERB
taxlaw-2862	23	4	registration	registration	NOUN
taxlaw-2862	23	5	...................................................................	...................................................................	PUNCT
taxlaw-2862	24	1	190	190	NUM
taxlaw-2862	24	2	b.	b.	NOUN
taxlaw-2862	24	3	what	what	PRON
taxlaw-2862	24	4	makes	make	VERB
taxlaw-2862	24	5	a	a	DET
taxlaw-2862	24	6	vat	vat	NOUN
taxlaw-2862	24	7	work	work	NOUN
taxlaw-2862	24	8	?	?	PUNCT
taxlaw-2862	24	9	............................................................................	............................................................................	PUNCT
taxlaw-2862	25	1	190	190	NUM
taxlaw-2862	25	2	1	1	NUM
taxlaw-2862	25	3	.	.	PUNCT
taxlaw-2862	25	4	production	production	NOUN
taxlaw-2862	25	5	efficiency	efficiency	NOUN
taxlaw-2862	25	6	..............................................................................	..............................................................................	PUNCT
taxlaw-2862	25	7	191	191	NUM
taxlaw-2862	25	8	2	2	NUM
taxlaw-2862	25	9	.	.	PUNCT
taxlaw-2862	25	10	fractionalism	fractionalism	NOUN
taxlaw-2862	25	11	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2862	25	12	191	191	NUM
taxlaw-2862	25	13	3	3	NUM
taxlaw-2862	25	14	.	.	PUNCT
taxlaw-2862	25	15	deterring	deter	VERB
taxlaw-2862	25	16	evasion	evasion	NOUN
taxlaw-2862	25	17	...................................................................................	...................................................................................	PUNCT
taxlaw-2862	25	18	192	192	NUM
taxlaw-2862	25	19	iii	iii	NOUN
taxlaw-2862	25	20	.	.	PUNCT
taxlaw-2862	25	21	part	part	PROPN
taxlaw-2862	25	22	ii	ii	PROPN
taxlaw-2862	25	23	:	:	PUNCT
taxlaw-2862	25	24	the	the	DET
taxlaw-2862	25	25	registration	registration	NOUN
taxlaw-2862	25	26	threshold	threshold	NOUN
taxlaw-2862	25	27	in	in	ADP
taxlaw-2862	25	28	theory	theory	NOUN
taxlaw-2862	25	29	:	:	PUNCT
taxlaw-2862	25	30	keen	keen	ADJ
taxlaw-2862	25	31	and	and	CCONJ
taxlaw-2862	25	32	mintz	mintz	PROPN
taxlaw-2862	25	33	’s	’s	PART
taxlaw-2862	25	34	model	model	NOUN
taxlaw-2862	25	35	..............................................................................................	..............................................................................................	PUNCT
taxlaw-2862	25	36	194	194	NUM
taxlaw-2862	25	37	a.	a.	NOUN
taxlaw-2862	25	38	model	model	NOUN
taxlaw-2862	25	39	set	set	PROPN
taxlaw-2862	25	40	-	-	PUNCT
taxlaw-2862	25	41	up	up	NOUN
taxlaw-2862	25	42	................................................................................................	................................................................................................	PUNCT
taxlaw-2862	26	1	196	196	NUM
taxlaw-2862	26	2	1	1	NUM
taxlaw-2862	26	3	.	.	PUNCT
taxlaw-2862	27	1	a	a	DET
taxlaw-2862	27	2	simple	simple	ADJ
taxlaw-2862	27	3	model	model	NOUN
taxlaw-2862	27	4	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2862	27	5	196	196	NUM
taxlaw-2862	27	6	2	2	NUM
taxlaw-2862	27	7	.	.	PUNCT
taxlaw-2862	27	8	model	model	NOUN
taxlaw-2862	27	9	with	with	ADP
taxlaw-2862	27	10	firm	firm	ADJ
taxlaw-2862	27	11	-	-	PUNCT
taxlaw-2862	27	12	size	size	NOUN
taxlaw-2862	27	13	effects	effect	NOUN
taxlaw-2862	27	14	...................................................................	...................................................................	PUNCT
taxlaw-2862	27	15	198	198	NUM
taxlaw-2862	27	16	b.	b.	NOUN
taxlaw-2862	27	17	results	result	NOUN
taxlaw-2862	27	18	and	and	CCONJ
taxlaw-2862	27	19	policy	policy	NOUN
taxlaw-2862	27	20	implications	implication	NOUN
taxlaw-2862	27	21	.....................................................................	.....................................................................	PUNCT
taxlaw-2862	27	22	200	200	NUM
taxlaw-2862	27	23	iv	iv	NOUN
taxlaw-2862	27	24	.	.	PUNCT
taxlaw-2862	28	1	part	part	PROPN
taxlaw-2862	28	2	iii	iii	PROPN
taxlaw-2862	28	3	:	:	PUNCT
taxlaw-2862	28	4	registration	registration	NOUN
taxlaw-2862	28	5	thresholds	threshold	NOUN
taxlaw-2862	28	6	in	in	ADP
taxlaw-2862	28	7	practice	practice	NOUN
taxlaw-2862	28	8	.............................	.............................	PUNCT
taxlaw-2862	29	1	202	202	NUM
taxlaw-2862	29	2	a.	a.	NOUN
taxlaw-2862	29	3	firm	firm	NOUN
taxlaw-2862	29	4	bunching	bunch	VERB
taxlaw-2862	29	5	below	below	ADP
taxlaw-2862	29	6	registration	registration	NOUN
taxlaw-2862	29	7	thresholds	threshold	NOUN
taxlaw-2862	29	8	..............................................	..............................................	PUNCT
taxlaw-2862	30	1	202	202	NUM
taxlaw-2862	30	2	b.	b.	NOUN
taxlaw-2862	30	3	current	current	ADJ
taxlaw-2862	30	4	registration	registration	NOUN
taxlaw-2862	30	5	thresholds	threshold	NOUN
taxlaw-2862	30	6	....................................................................	....................................................................	PUNCT
taxlaw-2862	30	7	205	205	NUM
taxlaw-2862	30	8	c.	c.	NOUN
taxlaw-2862	30	9	possible	possible	ADJ
taxlaw-2862	30	10	explanations	explanation	NOUN
taxlaw-2862	30	11	for	for	ADP
taxlaw-2862	30	12	the	the	DET
taxlaw-2862	30	13	persistence	persistence	NOUN
taxlaw-2862	30	14	of	of	ADP
taxlaw-2862	30	15	low	low	ADJ
taxlaw-2862	30	16	thresholds	threshold	NOUN
taxlaw-2862	30	17	.........................	.........................	PUNCT
taxlaw-2862	30	18	210	210	NUM
taxlaw-2862	30	19	v.	v.	ADP
taxlaw-2862	30	20	part	part	NOUN
taxlaw-2862	30	21	iv	iv	NUM
taxlaw-2862	30	22	:	:	PUNCT
taxlaw-2862	30	23	assessing	assess	VERB
taxlaw-2862	30	24	fairness	fairness	NOUN
taxlaw-2862	30	25	to	to	PART
taxlaw-2862	30	26	close	close	VERB
taxlaw-2862	30	27	the	the	DET
taxlaw-2862	30	28	gap	gap	NOUN
taxlaw-2862	30	29	between	between	ADP
taxlaw-2862	30	30	registration	registration	NOUN
taxlaw-2862	30	31	threshold	threshold	NOUN
taxlaw-2862	30	32	theory	theory	NOUN
taxlaw-2862	30	33	and	and	CCONJ
taxlaw-2862	30	34	practice	practice	NOUN
taxlaw-2862	30	35	...........................	...........................	PUNCT
taxlaw-2862	30	36	211	211	NUM
taxlaw-2862	30	37	a.	a.	NOUN
taxlaw-2862	30	38	equity	equity	NOUN
taxlaw-2862	30	39	in	in	ADP
taxlaw-2862	30	40	the	the	DET
taxlaw-2862	30	41	context	context	NOUN
taxlaw-2862	30	42	of	of	ADP
taxlaw-2862	30	43	vat	vat	NOUN
taxlaw-2862	30	44	thresholds	threshold	NOUN
taxlaw-2862	30	45	......................................................	......................................................	PUNCT
taxlaw-2862	30	46	212	212	NUM
taxlaw-2862	30	47	b.	b.	PROPN
taxlaw-2862	30	48	vertical	vertical	PROPN
taxlaw-2862	30	49	equity	equity	PROPN
taxlaw-2862	30	50	..............................................................................................	..............................................................................................	PUNCT
taxlaw-2862	31	1	214	214	NUM
taxlaw-2862	31	2	1	1	NUM
taxlaw-2862	31	3	.	.	PUNCT
taxlaw-2862	31	4	empirical	empirical	ADJ
taxlaw-2862	31	5	studies	study	NOUN
taxlaw-2862	31	6	of	of	ADP
taxlaw-2862	31	7	vat	vat	NOUN
taxlaw-2862	31	8	compliance	compliance	NOUN
taxlaw-2862	31	9	costs	cost	NOUN
taxlaw-2862	31	10	............................................	............................................	PUNCT
taxlaw-2862	31	11	215	215	NUM
taxlaw-2862	31	12	2	2	X
taxlaw-2862	31	13	.	.	PUNCT
taxlaw-2862	31	14	economic	economic	ADJ
taxlaw-2862	31	15	incidence	incidence	NOUN
taxlaw-2862	31	16	of	of	ADP
taxlaw-2862	31	17	vat	vat	NOUN
taxlaw-2862	31	18	compliance	compliance	NOUN
taxlaw-2862	31	19	costs	cost	NOUN
taxlaw-2862	31	20	........................................	........................................	PUNCT
taxlaw-2862	31	21	218	218	NUM
taxlaw-2862	31	22	3	3	NUM
taxlaw-2862	31	23	.	.	PUNCT
taxlaw-2862	31	24	ability	ability	NOUN
taxlaw-2862	31	25	to	to	PART
taxlaw-2862	31	26	pay	pay	VERB
taxlaw-2862	31	27	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2862	31	28	220	220	NUM
taxlaw-2862	31	29	c.	c.	NOUN
taxlaw-2862	31	30	competitive	competitive	ADJ
taxlaw-2862	31	31	fairness	fairness	NOUN
taxlaw-2862	31	32	.....................................................................................	.....................................................................................	PUNCT
taxlaw-2862	32	1	221	221	NUM
taxlaw-2862	32	2	1	1	NUM
taxlaw-2862	32	3	.	.	PUNCT
taxlaw-2862	32	4	higher	high	ADJ
taxlaw-2862	32	5	thresholds	threshold	NOUN
taxlaw-2862	32	6	minimize	minimize	VERB
taxlaw-2862	32	7	bunching	bunch	VERB
taxlaw-2862	32	8	....................................................	....................................................	PUNCT
taxlaw-2862	32	9	223	223	NUM
taxlaw-2862	32	10	2	2	NUM
taxlaw-2862	32	11	.	.	PUNCT
taxlaw-2862	32	12	optional	optional	ADJ
taxlaw-2862	32	13	registration	registration	NOUN
taxlaw-2862	32	14	..............................................................................	..............................................................................	PUNCT
taxlaw-2862	32	15	223	223	NUM
taxlaw-2862	33	1	v.	v.	ADP
taxlaw-2862	33	2	conclusion	conclusion	NOUN
taxlaw-2862	33	3	...................................................................................................	...................................................................................................	PUNCT
taxlaw-2862	33	4	226	226	NUM
taxlaw-2862	33	5	2018	2018	NUM
taxlaw-2862	33	6	]	]	PUNCT
taxlaw-2862	33	7	on	on	ADP
taxlaw-2862	33	8	the	the	DET
taxlaw-2862	33	9	threshold	threshold	NOUN
taxlaw-2862	33	10	:	:	PUNCT
taxlaw-2862	33	11	smallness	smallness	NOUN
taxlaw-2862	33	12	and	and	CCONJ
taxlaw-2862	33	13	the	the	DET
taxlaw-2862	33	14	value	value	NOUN
taxlaw-2862	33	15	-	-	PUNCT
taxlaw-2862	33	16	added	add	VERB
taxlaw-2862	33	17	tax	tax	NOUN
taxlaw-2862	33	18	179	179	NUM
taxlaw-2862	33	19	i.	i.	NOUN
taxlaw-2862	33	20	introduction	introduction	NOUN
taxlaw-2862	33	21	value	value	NOUN
taxlaw-2862	33	22	-	-	PUNCT
taxlaw-2862	33	23	added	add	VERB
taxlaw-2862	33	24	taxation	taxation	NOUN
taxlaw-2862	33	25	(	(	PUNCT
taxlaw-2862	33	26	“	"	PUNCT
taxlaw-2862	33	27	vat	vat	NOUN
taxlaw-2862	33	28	”	"	PUNCT
taxlaw-2862	33	29	)	)	PUNCT
taxlaw-2862	33	30	has	have	AUX
taxlaw-2862	33	31	taken	take	VERB
taxlaw-2862	33	32	the	the	DET
taxlaw-2862	33	33	world	world	NOUN
taxlaw-2862	33	34	by	by	ADP
taxlaw-2862	33	35	storm.1	storm.1	PROPN
taxlaw-2862	33	36	it	it	PRON
taxlaw-2862	33	37	has	have	AUX
taxlaw-2862	33	38	been	be	AUX
taxlaw-2862	33	39	adopted	adopt	VERB
taxlaw-2862	33	40	by	by	ADP
taxlaw-2862	33	41	over	over	ADP
taxlaw-2862	33	42	150	150	NUM
taxlaw-2862	33	43	countries	country	NOUN
taxlaw-2862	33	44	that	that	PRON
taxlaw-2862	33	45	comprise	comprise	VERB
taxlaw-2862	33	46	about	about	ADV
taxlaw-2862	33	47	three	three	NUM
taxlaw-2862	33	48	-	-	PUNCT
taxlaw-2862	33	49	quarters	quarter	NOUN
taxlaw-2862	33	50	of	of	ADP
taxlaw-2862	33	51	the	the	DET
taxlaw-2862	33	52	world	world	NOUN
taxlaw-2862	33	53	’s	’s	PART
taxlaw-2862	33	54	population	population	NOUN
taxlaw-2862	33	55	,	,	PUNCT
taxlaw-2862	33	56	and	and	CCONJ
taxlaw-2862	33	57	accounts	account	VERB
taxlaw-2862	33	58	for	for	ADP
taxlaw-2862	33	59	more	more	ADJ
taxlaw-2862	33	60	than	than	ADP
taxlaw-2862	33	61	twenty	twenty	NUM
taxlaw-2862	33	62	percent	percent	NOUN
taxlaw-2862	33	63	of	of	ADP
taxlaw-2862	33	64	worldwide	worldwide	ADJ
taxlaw-2862	33	65	tax	tax	NOUN
taxlaw-2862	33	66	revenue	revenue	NOUN
taxlaw-2862	33	67	raised.2	raised.2	NOUN
taxlaw-2862	33	68	in	in	ADP
taxlaw-2862	33	69	some	some	DET
taxlaw-2862	33	70	regards	regard	NOUN
taxlaw-2862	33	71	,	,	PUNCT
taxlaw-2862	33	72	the	the	DET
taxlaw-2862	33	73	vat	vat	NOUN
taxlaw-2862	33	74	can	can	AUX
taxlaw-2862	33	75	be	be	AUX
taxlaw-2862	33	76	seen	see	VERB
taxlaw-2862	33	77	as	as	ADP
taxlaw-2862	33	78	a	a	DET
taxlaw-2862	33	79	more	more	ADV
taxlaw-2862	33	80	modern	modern	ADJ
taxlaw-2862	33	81	cousin	cousin	NOUN
taxlaw-2862	33	82	of	of	ADP
taxlaw-2862	33	83	the	the	DET
taxlaw-2862	33	84	retail	retail	ADJ
taxlaw-2862	33	85	sales	sale	NOUN
taxlaw-2862	33	86	taxes	taxis	NOUN
taxlaw-2862	33	87	used	use	VERB
taxlaw-2862	33	88	by	by	ADP
taxlaw-2862	33	89	many	many	ADJ
taxlaw-2862	33	90	u.s	u.s	PROPN
taxlaw-2862	33	91	.	.	PROPN
taxlaw-2862	33	92	states.3	states.3	VERB
taxlaw-2862	33	93	the	the	DET
taxlaw-2862	33	94	u.s	u.s	PROPN
taxlaw-2862	33	95	.	.	PROPN
taxlaw-2862	33	96	stands	stand	VERB
taxlaw-2862	33	97	out	out	ADP
taxlaw-2862	33	98	as	as	ADP
taxlaw-2862	33	99	the	the	DET
taxlaw-2862	33	100	only	only	ADJ
taxlaw-2862	33	101	jurisdiction	jurisdiction	NOUN
taxlaw-2862	33	102	among	among	ADP
taxlaw-2862	33	103	oecd	oecd	PROPN
taxlaw-2862	33	104	countries	country	NOUN
taxlaw-2862	33	105	without	without	ADP
taxlaw-2862	33	106	a	a	DET
taxlaw-2862	33	107	vat	vat	NOUN
taxlaw-2862	33	108	,	,	PUNCT
taxlaw-2862	33	109	despite	despite	SCONJ
taxlaw-2862	33	110	recurring	recur	VERB
taxlaw-2862	33	111	calls	call	NOUN
taxlaw-2862	33	112	for	for	ADP
taxlaw-2862	33	113	adding	add	VERB
taxlaw-2862	33	114	it	it	PRON
taxlaw-2862	33	115	as	as	ADP
taxlaw-2862	33	116	an	an	DET
taxlaw-2862	33	117	overdue	overdue	ADJ
taxlaw-2862	33	118	complement	complement	NOUN
taxlaw-2862	33	119	to	to	ADP
taxlaw-2862	33	120	the	the	DET
taxlaw-2862	33	121	income	income	NOUN
taxlaw-2862	33	122	tax.4	tax.4	NOUN
taxlaw-2862	33	123	in	in	ADP
taxlaw-2862	33	124	contrast	contrast	NOUN
taxlaw-2862	33	125	,	,	PUNCT
taxlaw-2862	33	126	in	in	ADP
taxlaw-2862	33	127	many	many	ADJ
taxlaw-2862	33	128	developing	develop	VERB
taxlaw-2862	33	129	and	and	CCONJ
taxlaw-2862	33	130	transitional	transitional	ADJ
taxlaw-2862	33	131	economies	economy	NOUN
taxlaw-2862	33	132	,	,	PUNCT
taxlaw-2862	33	133	the	the	DET
taxlaw-2862	33	134	adoption	adoption	NOUN
taxlaw-2862	33	135	of	of	ADP
taxlaw-2862	33	136	vat	vat	NOUN
taxlaw-2862	33	137	systems	system	NOUN
taxlaw-2862	33	138	as	as	ADP
taxlaw-2862	33	139	part	part	NOUN
taxlaw-2862	33	140	of	of	ADP
taxlaw-2862	33	141	austerity	austerity	NOUN
taxlaw-2862	33	142	measures	measure	NOUN
taxlaw-2862	33	143	and	and	CCONJ
taxlaw-2862	33	144	fiscal	fiscal	ADJ
taxlaw-2862	33	145	reforms	reform	NOUN
taxlaw-2862	33	146	reflects	reflect	VERB
taxlaw-2862	33	147	the	the	DET
taxlaw-2862	33	148	inexorable	inexorable	ADJ
taxlaw-2862	33	149	pressures	pressure	NOUN
taxlaw-2862	33	150	of	of	ADP
taxlaw-2862	33	151	globalization.5	globalization.5	PROPN
taxlaw-2862	33	152	1see	1see	PROPN
taxlaw-2862	33	153	richard	richard	PROPN
taxlaw-2862	33	154	bird	bird	PROPN
taxlaw-2862	33	155	&	&	CCONJ
taxlaw-2862	33	156	pierre	pierre	PROPN
taxlaw-2862	33	157	-	-	PUNCT
taxlaw-2862	33	158	pascal	pascal	ADJ
taxlaw-2862	33	159	gendron	gendron	NOUN
taxlaw-2862	33	160	,	,	PUNCT
taxlaw-2862	33	161	the	the	DET
taxlaw-2862	33	162	vat	vat	NOUN
taxlaw-2862	33	163	in	in	ADP
taxlaw-2862	33	164	developing	develop	VERB
taxlaw-2862	33	165	and	and	CCONJ
taxlaw-2862	33	166	transitional	transitional	ADJ
taxlaw-2862	33	167	countries	country	NOUN
taxlaw-2862	33	168	17	17	NUM
taxlaw-2862	33	169	(	(	PUNCT
taxlaw-2862	33	170	2007	2007	NUM
taxlaw-2862	33	171	)	)	PUNCT
taxlaw-2862	33	172	(	(	PUNCT
taxlaw-2862	33	173	noting	note	VERB
taxlaw-2862	33	174	that	that	SCONJ
taxlaw-2862	33	175	“	"	PUNCT
taxlaw-2862	33	176	[	[	X
taxlaw-2862	33	177	o]ver	o]ver	NOUN
taxlaw-2862	33	178	the	the	DET
taxlaw-2862	33	179	last	last	ADJ
taxlaw-2862	33	180	few	few	ADJ
taxlaw-2862	33	181	decades	decade	NOUN
taxlaw-2862	33	182	,	,	PUNCT
taxlaw-2862	33	183	vat	vat	NOUN
taxlaw-2862	33	184	has	have	AUX
taxlaw-2862	33	185	swept	sweep	VERB
taxlaw-2862	33	186	the	the	DET
taxlaw-2862	33	187	world	world	NOUN
taxlaw-2862	33	188	.	.	PUNCT
taxlaw-2862	34	1	with	with	ADP
taxlaw-2862	34	2	the	the	DET
taxlaw-2862	34	3	notable	notable	ADJ
taxlaw-2862	34	4	exception	exception	NOUN
taxlaw-2862	34	5	of	of	ADP
taxlaw-2862	34	6	the	the	DET
taxlaw-2862	34	7	united	united	PROPN
taxlaw-2862	34	8	states	states	PROPN
taxlaw-2862	34	9	most	most	ADJ
taxlaw-2862	34	10	countries	country	NOUN
taxlaw-2862	34	11	around	around	ADP
taxlaw-2862	34	12	the	the	DET
taxlaw-2862	34	13	world	world	NOUN
taxlaw-2862	34	14	now	now	ADV
taxlaw-2862	34	15	have	have	VERB
taxlaw-2862	34	16	a	a	DET
taxlaw-2862	34	17	vat	vat	NOUN
taxlaw-2862	34	18	…	…	PUNCT
taxlaw-2862	34	19	vat	vat	NOUN
taxlaw-2862	34	20	has	have	AUX
taxlaw-2862	34	21	been	be	AUX
taxlaw-2862	34	22	an	an	DET
taxlaw-2862	34	23	enormous	enormous	ADJ
taxlaw-2862	34	24	success	success	NOUN
taxlaw-2862	34	25	.	.	PUNCT
taxlaw-2862	35	1	it	it	PRON
taxlaw-2862	35	2	has	have	AUX
taxlaw-2862	35	3	swept	sweep	VERB
taxlaw-2862	35	4	away	away	ADV
taxlaw-2862	35	5	other	other	ADJ
taxlaw-2862	35	6	contending	contend	VERB
taxlaw-2862	35	7	general	general	ADJ
taxlaw-2862	35	8	sales	sale	NOUN
taxlaw-2862	35	9	taxes	taxis	NOUN
taxlaw-2862	35	10	in	in	ADP
taxlaw-2862	35	11	most	most	ADJ
taxlaw-2862	35	12	of	of	ADP
taxlaw-2862	35	13	the	the	DET
taxlaw-2862	35	14	world	world	NOUN
taxlaw-2862	35	15	.	.	PUNCT
taxlaw-2862	36	1	only	only	ADV
taxlaw-2862	36	2	five	five	NUM
taxlaw-2862	36	3	countries	country	NOUN
taxlaw-2862	36	4	have	have	AUX
taxlaw-2862	36	5	ever	ever	ADV
taxlaw-2862	36	6	repealed	repeal	VERB
taxlaw-2862	36	7	a	a	DET
taxlaw-2862	36	8	vat	vat	NOUN
taxlaw-2862	36	9	,	,	PUNCT
taxlaw-2862	36	10	and	and	CCONJ
taxlaw-2862	36	11	all	all	DET
taxlaw-2862	36	12	either	either	PRON
taxlaw-2862	36	13	have	have	AUX
taxlaw-2862	36	14	since	since	SCONJ
taxlaw-2862	36	15	reintroduced	reintroduce	VERB
taxlaw-2862	36	16	one	one	NUM
taxlaw-2862	36	17	or	or	CCONJ
taxlaw-2862	36	18	reportedly	reportedly	ADV
taxlaw-2862	36	19	plan	plan	VERB
taxlaw-2862	36	20	to	to	PART
taxlaw-2862	36	21	do	do	VERB
taxlaw-2862	36	22	so	so	ADV
taxlaw-2862	36	23	soon	soon	ADV
taxlaw-2862	36	24	.	.	PUNCT
taxlaw-2862	37	1	in	in	ADP
taxlaw-2862	37	2	many	many	ADJ
taxlaw-2862	37	3	countries	country	NOUN
taxlaw-2862	37	4	vat	vat	NOUN
taxlaw-2862	37	5	has	have	AUX
taxlaw-2862	37	6	come	come	VERB
taxlaw-2862	37	7	to	to	PART
taxlaw-2862	37	8	rival	rival	VERB
taxlaw-2862	37	9	and	and	CCONJ
taxlaw-2862	37	10	even	even	ADV
taxlaw-2862	37	11	dominate	dominate	VERB
taxlaw-2862	37	12	the	the	DET
taxlaw-2862	37	13	income	income	NOUN
taxlaw-2862	37	14	tax	tax	NOUN
taxlaw-2862	37	15	as	as	ADP
taxlaw-2862	37	16	the	the	DET
taxlaw-2862	37	17	mainstay	mainstay	NOUN
taxlaw-2862	37	18	of	of	ADP
taxlaw-2862	37	19	national	national	ADJ
taxlaw-2862	37	20	finances	finance	NOUN
taxlaw-2862	37	21	.	.	PUNCT
taxlaw-2862	38	1	no	no	DET
taxlaw-2862	38	2	fiscal	fiscal	ADJ
taxlaw-2862	38	3	innovation	innovation	NOUN
taxlaw-2862	38	4	has	have	AUX
taxlaw-2862	38	5	ever	ever	ADV
taxlaw-2862	38	6	spread	spread	VERB
taxlaw-2862	38	7	so	so	ADV
taxlaw-2862	38	8	widely	widely	ADV
taxlaw-2862	38	9	so	so	ADV
taxlaw-2862	38	10	rapidly	rapidly	ADV
taxlaw-2862	38	11	or	or	CCONJ
taxlaw-2862	38	12	been	be	AUX
taxlaw-2862	38	13	so	so	ADV
taxlaw-2862	38	14	successfully	successfully	ADV
taxlaw-2862	38	15	adopted	adopt	VERB
taxlaw-2862	38	16	in	in	ADP
taxlaw-2862	38	17	such	such	DET
taxlaw-2862	38	18	a	a	DET
taxlaw-2862	38	19	wide	wide	ADJ
taxlaw-2862	38	20	variety	variety	NOUN
taxlaw-2862	38	21	of	of	ADP
taxlaw-2862	38	22	countries	country	NOUN
taxlaw-2862	38	23	”	"	PUNCT
taxlaw-2862	38	24	)	)	PUNCT
taxlaw-2862	38	25	.	.	PUNCT
taxlaw-2862	39	1	indeed	indeed	ADV
taxlaw-2862	39	2	,	,	PUNCT
taxlaw-2862	39	3	140	140	NUM
taxlaw-2862	39	4	countries	country	NOUN
taxlaw-2862	39	5	had	have	VERB
taxlaw-2862	39	6	a	a	DET
taxlaw-2862	39	7	vat	vat	NOUN
taxlaw-2862	39	8	of	of	ADP
taxlaw-2862	39	9	some	some	DET
taxlaw-2862	39	10	sort	sort	NOUN
taxlaw-2862	39	11	as	as	ADP
taxlaw-2862	39	12	of	of	ADP
taxlaw-2862	39	13	2006	2006	NUM
taxlaw-2862	39	14	.	.	PUNCT
taxlaw-2862	40	1	i	i	PRON
taxlaw-2862	40	2	d.	d.	PROPN
taxlaw-2862	40	3	at	at	ADP
taxlaw-2862	40	4	15	15	NUM
taxlaw-2862	40	5	(	(	PUNCT
taxlaw-2862	40	6	“	"	PUNCT
taxlaw-2862	40	7	[	[	X
taxlaw-2862	40	8	vat	vat	NOUN
taxlaw-2862	40	9	]	]	PUNCT
taxlaw-2862	40	10	is	be	AUX
taxlaw-2862	40	11	now	now	ADV
taxlaw-2862	40	12	the	the	DET
taxlaw-2862	40	13	single	single	ADJ
taxlaw-2862	40	14	most	most	ADV
taxlaw-2862	40	15	important	important	ADJ
taxlaw-2862	40	16	source	source	NOUN
taxlaw-2862	40	17	of	of	ADP
taxlaw-2862	40	18	tax	tax	NOUN
taxlaw-2862	40	19	revenue	revenue	NOUN
taxlaw-2862	40	20	in	in	ADP
taxlaw-2862	40	21	some	some	DET
taxlaw-2862	40	22	countries	country	NOUN
taxlaw-2862	40	23	and	and	CCONJ
taxlaw-2862	40	24	one	one	NUM
taxlaw-2862	40	25	of	of	ADP
taxlaw-2862	40	26	the	the	DET
taxlaw-2862	40	27	most	most	ADV
taxlaw-2862	40	28	important	important	ADJ
taxlaw-2862	40	29	sources	source	NOUN
taxlaw-2862	40	30	in	in	ADP
taxlaw-2862	40	31	many	many	ADJ
taxlaw-2862	40	32	more	more	ADJ
taxlaw-2862	40	33	”	"	PUNCT
taxlaw-2862	40	34	)	)	PUNCT
taxlaw-2862	40	35	.	.	PUNCT
taxlaw-2862	41	1	see	see	VERB
taxlaw-2862	41	2	also	also	ADV
taxlaw-2862	41	3	sukumar	sukumar	PROPN
taxlaw-2862	41	4	mukhopadhyay	mukhopadhyay	PROPN
taxlaw-2862	41	5	,	,	PUNCT
taxlaw-2862	41	6	value	value	NOUN
taxlaw-2862	41	7	added	add	VERB
taxlaw-2862	41	8	tax	tax	NOUN
taxlaw-2862	41	9	:	:	PUNCT
taxlaw-2862	41	10	how	how	SCONJ
taxlaw-2862	41	11	implementation	implementation	NOUN
taxlaw-2862	41	12	is	be	AUX
taxlaw-2862	41	13	going	go	VERB
taxlaw-2862	41	14	wrong	wrong	ADJ
taxlaw-2862	41	15	,	,	PUNCT
taxlaw-2862	41	16	37	37	NUM
taxlaw-2862	41	17	econ	econ	X
taxlaw-2862	41	18	.	.	PUNCT
taxlaw-2862	41	19	&	&	CCONJ
taxlaw-2862	41	20	pol	pol	PROPN
taxlaw-2862	41	21	.	.	PUNCT
taxlaw-2862	42	1	wkly	wkly	ADJ
taxlaw-2862	42	2	.	.	PUNCT
taxlaw-2862	43	1	3700	3700	NUM
taxlaw-2862	43	2	,	,	PUNCT
taxlaw-2862	43	3	3700	3700	NUM
taxlaw-2862	43	4	(	(	PUNCT
taxlaw-2862	43	5	2002	2002	NUM
taxlaw-2862	43	6	)	)	PUNCT
taxlaw-2862	43	7	(	(	PUNCT
taxlaw-2862	43	8	noting	note	VERB
taxlaw-2862	43	9	that	that	SCONJ
taxlaw-2862	43	10	,	,	PUNCT
taxlaw-2862	43	11	as	as	ADP
taxlaw-2862	43	12	of	of	ADP
taxlaw-2862	43	13	2001	2001	NUM
taxlaw-2862	43	14	,	,	PUNCT
taxlaw-2862	43	15	nearly	nearly	ADV
taxlaw-2862	43	16	three	three	NUM
taxlaw-2862	43	17	-	-	PUNCT
taxlaw-2862	43	18	quarters	quarter	NOUN
taxlaw-2862	43	19	of	of	ADP
taxlaw-2862	43	20	the	the	DET
taxlaw-2862	43	21	earth	earth	NOUN
taxlaw-2862	43	22	’s	’s	PART
taxlaw-2862	43	23	population	population	NOUN
taxlaw-2862	43	24	lives	live	VERB
taxlaw-2862	43	25	in	in	ADP
taxlaw-2862	43	26	a	a	DET
taxlaw-2862	43	27	jurisdiction	jurisdiction	NOUN
taxlaw-2862	43	28	that	that	PRON
taxlaw-2862	43	29	has	have	VERB
taxlaw-2862	43	30	a	a	DET
taxlaw-2862	43	31	vat	vat	NOUN
taxlaw-2862	43	32	)	)	PUNCT
taxlaw-2862	43	33	.	.	PUNCT
taxlaw-2862	44	1	2	2	NUM
taxlaw-2862	44	2	see	see	VERB
taxlaw-2862	44	3	kathryn	kathryn	PROPN
taxlaw-2862	44	4	james	james	PROPN
taxlaw-2862	44	5	,	,	PUNCT
taxlaw-2862	44	6	the	the	DET
taxlaw-2862	44	7	rise	rise	NOUN
taxlaw-2862	44	8	of	of	ADP
taxlaw-2862	44	9	the	the	DET
taxlaw-2862	44	10	value	value	NOUN
taxlaw-2862	44	11	-	-	PUNCT
taxlaw-2862	44	12	added	add	VERB
taxlaw-2862	44	13	tax	tax	NOUN
taxlaw-2862	44	14	1	1	NUM
taxlaw-2862	44	15	-	-	SYM
taxlaw-2862	44	16	3	3	NUM
taxlaw-2862	44	17	(	(	PUNCT
taxlaw-2862	44	18	2015	2015	NUM
taxlaw-2862	44	19	)	)	PUNCT
taxlaw-2862	44	20	.	.	PUNCT
taxlaw-2862	45	1	3see	3see	NUM
taxlaw-2862	45	2	alan	alan	PROPN
taxlaw-2862	45	3	schenk	schenk	PROPN
taxlaw-2862	45	4	,	,	PUNCT
taxlaw-2862	45	5	victor	victor	PROPN
taxlaw-2862	45	6	thuronyi	thuronyi	PROPN
taxlaw-2862	45	7	,	,	PUNCT
taxlaw-2862	45	8	&	&	CCONJ
taxlaw-2862	45	9	wei	wei	PROPN
taxlaw-2862	45	10	cui	cui	PROPN
taxlaw-2862	45	11	,	,	PUNCT
taxlaw-2862	45	12	value	value	NOUN
taxlaw-2862	45	13	added	add	VERB
taxlaw-2862	45	14	tax	tax	NOUN
taxlaw-2862	45	15	:	:	PUNCT
taxlaw-2862	45	16	a	a	DET
taxlaw-2862	45	17	comparative	comparative	ADJ
taxlaw-2862	45	18	approach	approach	NOUN
taxlaw-2862	45	19	22	22	NUM
taxlaw-2862	45	20	-	-	SYM
taxlaw-2862	45	21	23	23	NUM
taxlaw-2862	45	22	(	(	PUNCT
taxlaw-2862	45	23	2015	2015	NUM
taxlaw-2862	45	24	)	)	PUNCT
taxlaw-2862	45	25	(	(	PUNCT
taxlaw-2862	45	26	contrasting	contrast	VERB
taxlaw-2862	45	27	a	a	DET
taxlaw-2862	45	28	single	single	ADJ
taxlaw-2862	45	29	-	-	PUNCT
taxlaw-2862	45	30	stage	stage	NOUN
taxlaw-2862	45	31	tax	tax	NOUN
taxlaw-2862	45	32	such	such	ADJ
taxlaw-2862	45	33	as	as	ADP
taxlaw-2862	45	34	retail	retail	ADJ
taxlaw-2862	45	35	sales	sale	NOUN
taxlaw-2862	45	36	taxes	taxis	NOUN
taxlaw-2862	45	37	in	in	ADP
taxlaw-2862	45	38	many	many	ADJ
taxlaw-2862	45	39	us	us	PROPN
taxlaw-2862	45	40	states	state	NOUN
taxlaw-2862	45	41	to	to	ADP
taxlaw-2862	45	42	a	a	DET
taxlaw-2862	45	43	vat	vat	NOUN
taxlaw-2862	45	44	,	,	PUNCT
taxlaw-2862	45	45	describing	describe	VERB
taxlaw-2862	45	46	it	it	PRON
taxlaw-2862	45	47	as	as	ADP
taxlaw-2862	45	48	“	"	PUNCT
taxlaw-2862	45	49	[	[	X
taxlaw-2862	45	50	t]he	t]he	ADV
taxlaw-2862	45	51	modern	modern	ADJ
taxlaw-2862	45	52	sales	sale	NOUN
taxlaw-2862	45	53	tax	tax	NOUN
taxlaw-2862	45	54	imposed	impose	VERB
taxlaw-2862	45	55	at	at	ADP
taxlaw-2862	45	56	all	all	DET
taxlaw-2862	45	57	levels	level	NOUN
taxlaw-2862	45	58	of	of	ADP
taxlaw-2862	45	59	production	production	NOUN
taxlaw-2862	45	60	and	and	CCONJ
taxlaw-2862	45	61	distribution	distribution	NOUN
taxlaw-2862	45	62	”	"	PUNCT
taxlaw-2862	45	63	)	)	PUNCT
taxlaw-2862	45	64	.	.	PUNCT
taxlaw-2862	46	1	see	see	VERB
taxlaw-2862	46	2	also	also	ADV
taxlaw-2862	46	3	walter	walter	PROPN
taxlaw-2862	46	4	hellerstein	hellerstein	PROPN
taxlaw-2862	46	5	,	,	PUNCT
taxlaw-2862	46	6	hitchhiker	hitchhiker	NOUN
taxlaw-2862	46	7	’s	’s	PART
taxlaw-2862	46	8	guide	guide	NOUN
taxlaw-2862	46	9	to	to	ADP
taxlaw-2862	46	10	the	the	DET
taxlaw-2862	46	11	oecd	oecd	PROPN
taxlaw-2862	46	12	’s	’s	PART
taxlaw-2862	46	13	international	international	ADJ
taxlaw-2862	46	14	vat	vat	NOUN
taxlaw-2862	46	15	/	/	SYM
taxlaw-2862	46	16	gst	gst	NOUN
taxlaw-2862	46	17	guidelines	guideline	NOUN
taxlaw-2862	46	18	,	,	PUNCT
taxlaw-2862	46	19	18	18	NUM
taxlaw-2862	46	20	fla	fla	NOUN
taxlaw-2862	46	21	.	.	PUNCT
taxlaw-2862	47	1	tax	tax	PROPN
taxlaw-2862	47	2	rev	rev	PROPN
taxlaw-2862	47	3	.	.	PROPN
taxlaw-2862	47	4	590	590	NUM
taxlaw-2862	47	5	,	,	PUNCT
taxlaw-2862	47	6	591	591	NUM
taxlaw-2862	47	7	(	(	PUNCT
taxlaw-2862	47	8	2015	2015	NUM
taxlaw-2862	47	9	)	)	PUNCT
taxlaw-2862	47	10	(	(	PUNCT
taxlaw-2862	47	11	“	"	PUNCT
taxlaw-2862	47	12	…	…	PUNCT
taxlaw-2862	47	13	even	even	ADV
taxlaw-2862	47	14	if	if	SCONJ
taxlaw-2862	47	15	one	one	PRON
taxlaw-2862	47	16	takes	take	VERB
taxlaw-2862	47	17	the	the	DET
taxlaw-2862	47	18	liberty	liberty	NOUN
taxlaw-2862	47	19	of	of	ADP
taxlaw-2862	47	20	describing	describe	VERB
taxlaw-2862	47	21	the	the	DET
taxlaw-2862	47	22	american	american	ADJ
taxlaw-2862	47	23	subnational	subnational	ADJ
taxlaw-2862	47	24	retail	retail	ADJ
taxlaw-2862	47	25	sales	sale	NOUN
taxlaw-2862	47	26	tax	tax	NOUN
taxlaw-2862	47	27	(	(	PUNCT
taxlaw-2862	47	28	rst	rst	PROPN
taxlaw-2862	47	29	)	)	PUNCT
taxlaw-2862	47	30	as	as	ADP
taxlaw-2862	47	31	a	a	DET
taxlaw-2862	47	32	consumption	consumption	NOUN
taxlaw-2862	47	33	tax	tax	NOUN
taxlaw-2862	47	34	,	,	PUNCT
taxlaw-2862	47	35	there	there	PRON
taxlaw-2862	47	36	are	be	VERB
taxlaw-2862	47	37	significant	significant	ADJ
taxlaw-2862	47	38	structural	structural	ADJ
taxlaw-2862	47	39	differences	difference	NOUN
taxlaw-2862	47	40	between	between	ADP
taxlaw-2862	47	41	the	the	DET
taxlaw-2862	47	42	american	american	ADJ
taxlaw-2862	47	43	single	single	ADJ
taxlaw-2862	47	44	-	-	PUNCT
taxlaw-2862	47	45	stage	stage	NOUN
taxlaw-2862	47	46	rst	rst	NOUN
taxlaw-2862	47	47	and	and	CCONJ
taxlaw-2862	47	48	the	the	DET
taxlaw-2862	47	49	multiple	multiple	ADJ
taxlaw-2862	47	50	-	-	PUNCT
taxlaw-2862	47	51	stage	stage	NOUN
taxlaw-2862	47	52	collection	collection	NOUN
taxlaw-2862	47	53	process	process	NOUN
taxlaw-2862	47	54	that	that	PRON
taxlaw-2862	47	55	defines	define	VERB
taxlaw-2862	47	56	the	the	DET
taxlaw-2862	47	57	vat	vat	NOUN
taxlaw-2862	47	58	”	"	PUNCT
taxlaw-2862	47	59	)	)	PUNCT
taxlaw-2862	47	60	.	.	PUNCT
taxlaw-2862	48	1	4	4	NUM
taxlaw-2862	48	2	see	see	VERB
taxlaw-2862	48	3	reuven	reuven	VERB
taxlaw-2862	48	4	avi	avi	PROPN
taxlaw-2862	48	5	-	-	PUNCT
taxlaw-2862	48	6	yonah	yonah	ADJ
taxlaw-2862	48	7	,	,	PUNCT
taxlaw-2862	48	8	the	the	DET
taxlaw-2862	48	9	rise	rise	NOUN
taxlaw-2862	48	10	and	and	CCONJ
taxlaw-2862	48	11	fall	fall	NOUN
taxlaw-2862	48	12	of	of	ADP
taxlaw-2862	48	13	the	the	DET
taxlaw-2862	48	14	consumption	consumption	NOUN
taxlaw-2862	48	15	tax	tax	NOUN
taxlaw-2862	48	16	(	(	PUNCT
taxlaw-2862	48	17	univ	univ	PROPN
taxlaw-2862	48	18	.	.	PROPN
taxlaw-2862	48	19	of	of	ADP
taxlaw-2862	48	20	mich	mich	PROPN
taxlaw-2862	48	21	.	.	PROPN
taxlaw-2862	48	22	,	,	PUNCT
taxlaw-2862	48	23	law	law	PROPN
taxlaw-2862	48	24	&	&	CCONJ
taxlaw-2862	48	25	econ	econ	PROPN
taxlaw-2862	48	26	.	.	PUNCT
taxlaw-2862	49	1	research	research	NOUN
taxlaw-2862	49	2	paper	paper	NOUN
taxlaw-2862	50	1	no	no	INTJ
taxlaw-2862	50	2	.	.	PUNCT
taxlaw-2862	51	1	14	14	NUM
taxlaw-2862	51	2	-	-	PUNCT
taxlaw-2862	51	3	0245	0245	NUM
taxlaw-2862	51	4	,	,	PUNCT
taxlaw-2862	51	5	2014	2014	NUM
taxlaw-2862	51	6	)	)	PUNCT
taxlaw-2862	51	7	,	,	PUNCT
taxlaw-2862	51	8	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2523941	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2523941	PROPN
taxlaw-2862	51	9	[	[	X
taxlaw-2862	51	10	perma.cc/q69z-xvlq	perma.cc/q69z-xvlq	NOUN
taxlaw-2862	51	11	]	]	PUNCT
taxlaw-2862	51	12	.	.	PUNCT
taxlaw-2862	52	1	see	see	VERB
taxlaw-2862	52	2	also	also	ADV
taxlaw-2862	52	3	william	william	PROPN
taxlaw-2862	52	4	gale	gale	PROPN
taxlaw-2862	52	5	,	,	PUNCT
taxlaw-2862	52	6	no	no	INTJ
taxlaw-2862	52	7	,	,	PUNCT
taxlaw-2862	52	8	value	value	NOUN
taxlaw-2862	52	9	-	-	PUNCT
taxlaw-2862	52	10	added	add	VERB
taxlaw-2862	52	11	taxes	taxis	NOUN
taxlaw-2862	52	12	are	be	AUX
taxlaw-2862	52	13	not	not	PART
taxlaw-2862	52	14	bad	bad	ADJ
taxlaw-2862	52	15	for	for	ADP
taxlaw-2862	52	16	small	small	ADJ
taxlaw-2862	52	17	business	business	NOUN
taxlaw-2862	52	18	,	,	PUNCT
taxlaw-2862	52	19	tax	tax	NOUN
taxlaw-2862	52	20	pol’y	pol’y	NOUN
taxlaw-2862	52	21	center	center	NOUN
taxlaw-2862	52	22	:	:	PUNCT
taxlaw-2862	52	23	taxvox	taxvox	PROPN
taxlaw-2862	52	24	blog	blog	NOUN
taxlaw-2862	52	25	(	(	PUNCT
taxlaw-2862	52	26	apr	apr	PROPN
taxlaw-2862	52	27	.	.	PROPN
taxlaw-2862	52	28	27	27	NUM
taxlaw-2862	52	29	,	,	PUNCT
taxlaw-2862	52	30	2016	2016	NUM
taxlaw-2862	52	31	)	)	PUNCT
taxlaw-2862	52	32	,	,	PUNCT
taxlaw-2862	52	33	http://www.taxpolicycenter.org/taxvox/no-value-addedtaxes-are-not-bad-small-business	http://www.taxpolicycenter.org/taxvox/no-value-addedtaxes-are-not-bad-small-business	PROPN
taxlaw-2862	53	1	[	[	X
taxlaw-2862	53	2	perma.cc/m2ut-vbta	perma.cc/m2ut-vbta	NOUN
taxlaw-2862	53	3	]	]	X
taxlaw-2862	53	4	(	(	PUNCT
taxlaw-2862	53	5	discussing	discuss	VERB
taxlaw-2862	53	6	renewed	renew	VERB
taxlaw-2862	53	7	interest	interest	NOUN
taxlaw-2862	53	8	in	in	ADP
taxlaw-2862	53	9	a	a	DET
taxlaw-2862	53	10	us	us	PROPN
taxlaw-2862	53	11	vat	vat	NOUN
taxlaw-2862	53	12	and	and	CCONJ
taxlaw-2862	53	13	noting	note	VERB
taxlaw-2862	53	14	that	that	SCONJ
taxlaw-2862	53	15	ted	ted	PROPN
taxlaw-2862	53	16	cruz	cruz	PROPN
taxlaw-2862	53	17	’s	’s	PART
taxlaw-2862	53	18	vat	vat	NOUN
taxlaw-2862	53	19	proposal	proposal	NOUN
taxlaw-2862	53	20	stands	stand	VERB
taxlaw-2862	53	21	in	in	ADP
taxlaw-2862	53	22	good	good	ADJ
taxlaw-2862	53	23	company	company	NOUN
taxlaw-2862	53	24	with	with	ADP
taxlaw-2862	53	25	other	other	ADJ
taxlaw-2862	53	26	recent	recent	ADJ
taxlaw-2862	53	27	proposals	proposal	NOUN
taxlaw-2862	53	28	,	,	PUNCT
taxlaw-2862	53	29	many	many	ADJ
taxlaw-2862	53	30	claims	claim	NOUN
taxlaw-2862	53	31	of	of	ADP
taxlaw-2862	53	32	which	which	PRON
taxlaw-2862	53	33	are	be	AUX
taxlaw-2862	53	34	supported	support	VERB
taxlaw-2862	53	35	by	by	ADP
taxlaw-2862	53	36	nonpartisan	nonpartisan	ADJ
taxlaw-2862	53	37	academic	academic	ADJ
taxlaw-2862	53	38	research	research	NOUN
taxlaw-2862	53	39	)	)	PUNCT
taxlaw-2862	53	40	.	.	PUNCT
taxlaw-2862	54	1	others	other	NOUN
taxlaw-2862	54	2	disagree	disagree	VERB
taxlaw-2862	54	3	that	that	SCONJ
taxlaw-2862	54	4	the	the	DET
taxlaw-2862	54	5	prospect	prospect	NOUN
taxlaw-2862	54	6	of	of	ADP
taxlaw-2862	54	7	a	a	DET
taxlaw-2862	54	8	us	us	PROPN
taxlaw-2862	54	9	vat	vat	NOUN
taxlaw-2862	54	10	is	be	AUX
taxlaw-2862	54	11	realistic	realistic	ADJ
taxlaw-2862	54	12	.	.	PUNCT
taxlaw-2862	55	1	the	the	DET
taxlaw-2862	55	2	current	current	ADJ
taxlaw-2862	55	3	debate	debate	NOUN
taxlaw-2862	55	4	on	on	ADP
taxlaw-2862	55	5	the	the	DET
taxlaw-2862	55	6	house	house	NOUN
taxlaw-2862	55	7	republicans	republicans	PROPN
taxlaw-2862	55	8	’	'	PUNCT
taxlaw-2862	55	9	plan	plan	NOUN
taxlaw-2862	55	10	for	for	ADP
taxlaw-2862	55	11	replacing	replace	VERB
taxlaw-2862	55	12	the	the	DET
taxlaw-2862	55	13	corporate	corporate	ADJ
taxlaw-2862	55	14	income	income	NOUN
taxlaw-2862	55	15	tax	tax	NOUN
taxlaw-2862	55	16	with	with	ADP
taxlaw-2862	55	17	a	a	DET
taxlaw-2862	55	18	destination	destination	NOUN
taxlaw-2862	55	19	-	-	PUNCT
taxlaw-2862	55	20	based	base	VERB
taxlaw-2862	55	21	cash	cash	NOUN
taxlaw-2862	55	22	flow	flow	NOUN
taxlaw-2862	55	23	tax	tax	NOUN
taxlaw-2862	55	24	is	be	AUX
taxlaw-2862	55	25	motivated	motivate	VERB
taxlaw-2862	55	26	by	by	ADP
taxlaw-2862	55	27	concerns	concern	NOUN
taxlaw-2862	55	28	about	about	ADP
taxlaw-2862	55	29	how	how	SCONJ
taxlaw-2862	55	30	us	we	PRON
taxlaw-2862	55	31	companies	company	NOUN
taxlaw-2862	55	32	fare	fare	VERB
taxlaw-2862	55	33	in	in	ADP
taxlaw-2862	55	34	a	a	DET
taxlaw-2862	55	35	world	world	NOUN
taxlaw-2862	55	36	where	where	SCONJ
taxlaw-2862	55	37	all	all	DET
taxlaw-2862	55	38	its	its	PRON
taxlaw-2862	55	39	major	major	ADJ
taxlaw-2862	55	40	trading	trading	NOUN
taxlaw-2862	55	41	partners	partner	NOUN
taxlaw-2862	55	42	have	have	VERB
taxlaw-2862	55	43	a	a	DET
taxlaw-2862	55	44	vat	vat	NOUN
taxlaw-2862	55	45	.	.	PUNCT
taxlaw-2862	56	1	see	see	VERB
taxlaw-2862	56	2	richard	richard	PROPN
taxlaw-2862	56	3	ainsworth	ainsworth	PROPN
taxlaw-2862	56	4	,	,	PUNCT
taxlaw-2862	56	5	trump	trump	NOUN
taxlaw-2862	56	6	&	&	CCONJ
taxlaw-2862	56	7	vat	vat	NOUN
taxlaw-2862	56	8	:	:	PUNCT
taxlaw-2862	56	9	nafta	nafta	PROPN
taxlaw-2862	56	10	,	,	PUNCT
taxlaw-2862	56	11	trade	trade	NOUN
taxlaw-2862	56	12	barriers	barrier	NOUN
taxlaw-2862	56	13	&	&	CCONJ
taxlaw-2862	56	14	retaliatory	retaliatory	NOUN
taxlaw-2862	56	15	tariffs	tariff	NOUN
taxlaw-2862	56	16	(	(	PUNCT
taxlaw-2862	56	17	boston	boston	PROPN
taxlaw-2862	56	18	univ	univ	PROPN
taxlaw-2862	56	19	.	.	PUNCT
taxlaw-2862	57	1	sch	sch	PROPN
taxlaw-2862	57	2	.	.	PROPN
taxlaw-2862	58	1	of	of	ADP
taxlaw-2862	58	2	law	law	NOUN
taxlaw-2862	58	3	,	,	PUNCT
taxlaw-2862	58	4	law	law	NOUN
taxlaw-2862	58	5	&	&	CCONJ
taxlaw-2862	58	6	econ	econ	PROPN
taxlaw-2862	58	7	.	.	PUNCT
taxlaw-2862	59	1	working	working	NOUN
taxlaw-2862	59	2	paper	paper	PROPN
taxlaw-2862	59	3	no	no	INTJ
taxlaw-2862	59	4	.	.	PROPN
taxlaw-2862	60	1	17	17	NUM
taxlaw-2862	60	2	-	-	SYM
taxlaw-2862	60	3	16	16	NUM
taxlaw-2862	60	4	,	,	PUNCT
taxlaw-2862	60	5	2016	2016	NUM
taxlaw-2862	60	6	)	)	PUNCT
taxlaw-2862	60	7	,	,	PUNCT
taxlaw-2862	61	1	https://papers.ssrn.com/sol3/papers2.cfm?abstract_id=2919058	https://papers.ssrn.com/sol3/papers2.cfm?abstract_id=2919058	PROPN
taxlaw-2862	61	2	[	[	X
taxlaw-2862	61	3	perma.cc/a64s-7tkm	perma.cc/a64s-7tkm	NOUN
taxlaw-2862	61	4	]	]	PUNCT
taxlaw-2862	61	5	.	.	PUNCT
taxlaw-2862	62	1	5	5	NUM
taxlaw-2862	62	2	as	as	ADP
taxlaw-2862	62	3	a	a	DET
taxlaw-2862	62	4	matter	matter	NOUN
taxlaw-2862	62	5	of	of	ADP
taxlaw-2862	62	6	political	political	ADJ
taxlaw-2862	62	7	ideology	ideology	NOUN
taxlaw-2862	62	8	,	,	PUNCT
taxlaw-2862	62	9	the	the	DET
taxlaw-2862	62	10	vat	vat	NOUN
taxlaw-2862	62	11	is	be	AUX
taxlaw-2862	62	12	associated	associate	VERB
taxlaw-2862	62	13	with	with	ADP
taxlaw-2862	62	14	globalization	globalization	NOUN
taxlaw-2862	62	15	,	,	PUNCT
taxlaw-2862	62	16	and	and	CCONJ
taxlaw-2862	62	17	neoliberalism	neoliberalism	NOUN
taxlaw-2862	62	18	’s	’s	PART
taxlaw-2862	62	19	normative	normative	ADJ
taxlaw-2862	62	20	emphasis	emphasis	NOUN
taxlaw-2862	62	21	on	on	ADP
taxlaw-2862	62	22	free	free	ADJ
taxlaw-2862	62	23	-	-	PUNCT
taxlaw-2862	62	24	market	market	NOUN
taxlaw-2862	62	25	small	small	ADJ
taxlaw-2862	62	26	-	-	PUNCT
taxlaw-2862	62	27	government	government	NOUN
taxlaw-2862	62	28	policies	policy	NOUN
taxlaw-2862	62	29	.	.	PUNCT
taxlaw-2862	63	1	see	see	VERB
taxlaw-2862	63	2	miranda	miranda	PROPN
taxlaw-2862	63	3	stewart	stewart	PROPN
taxlaw-2862	63	4	,	,	PUNCT
taxlaw-2862	63	5	global	global	ADJ
taxlaw-2862	63	6	trajectories	trajectory	NOUN
taxlaw-2862	63	7	of	of	ADP
taxlaw-2862	63	8	tax	tax	NOUN
taxlaw-2862	63	9	reform	reform	NOUN
taxlaw-2862	63	10	:	:	PUNCT
taxlaw-2862	63	11	the	the	DET
taxlaw-2862	63	12	discourse	discourse	NOUN
taxlaw-2862	63	13	of	of	ADP
taxlaw-2862	63	14	tax	tax	NOUN
taxlaw-2862	63	15	reform	reform	NOUN
taxlaw-2862	63	16	in	in	ADP
taxlaw-2862	63	17	developing	develop	VERB
taxlaw-2862	63	18	and	and	CCONJ
taxlaw-2862	63	19	transition	transition	NOUN
taxlaw-2862	63	20	countries	country	NOUN
taxlaw-2862	63	21	,	,	PUNCT
taxlaw-2862	63	22	44	44	NUM
taxlaw-2862	63	23	harv	harv	NOUN
taxlaw-2862	63	24	.	.	PUNCT
taxlaw-2862	64	1	int’l	int’l	PRON
taxlaw-2862	64	2	l.j	l.j	PROPN
taxlaw-2862	64	3	.	.	PROPN
taxlaw-2862	64	4	139	139	NUM
taxlaw-2862	64	5	,	,	PUNCT
taxlaw-2862	64	6	177	177	NUM
taxlaw-2862	64	7	(	(	PUNCT
taxlaw-2862	64	8	2003	2003	NUM
taxlaw-2862	64	9	)	)	PUNCT
taxlaw-2862	64	10	(	(	PUNCT
taxlaw-2862	64	11	“	"	PUNCT
taxlaw-2862	64	12	[	[	X
taxlaw-2862	64	13	i]n	i]n	ADJ
taxlaw-2862	64	14	many	many	ADJ
taxlaw-2862	64	15	respects	respect	NOUN
taxlaw-2862	64	16	,	,	PUNCT
taxlaw-2862	64	17	economic	economic	ADJ
taxlaw-2862	64	18	globalization	globalization	NOUN
taxlaw-2862	64	19	can	can	AUX
taxlaw-2862	64	20	be	be	AUX
taxlaw-2862	64	21	understood	understand	VERB
taxlaw-2862	64	22	as	as	ADP
taxlaw-2862	64	23	involving	involve	VERB
taxlaw-2862	64	24	an	an	DET
taxlaw-2862	64	25	attack	attack	NOUN
taxlaw-2862	64	26	on	on	ADP
taxlaw-2862	64	27	the	the	DET
taxlaw-2862	64	28	taxing	tax	VERB
taxlaw-2862	64	29	powers	power	NOUN
taxlaw-2862	64	30	of	of	ADP
taxlaw-2862	64	31	the	the	DET
taxlaw-2862	64	32	state	state	NOUN
taxlaw-2862	64	33	,	,	PUNCT
taxlaw-2862	64	34	leading	lead	VERB
taxlaw-2862	64	35	to	to	ADP
taxlaw-2862	64	36	the	the	DET
taxlaw-2862	64	37	restriction	restriction	NOUN
taxlaw-2862	64	38	of	of	ADP
taxlaw-2862	64	39	the	the	DET
taxlaw-2862	64	40	state	state	NOUN
taxlaw-2862	64	41	’s	’s	PART
taxlaw-2862	64	42	ability	ability	NOUN
taxlaw-2862	64	43	to	to	PART
taxlaw-2862	64	44	raise	raise	VERB
taxlaw-2862	64	45	tax	tax	NOUN
taxlaw-2862	64	46	revenues	revenue	NOUN
taxlaw-2862	64	47	,	,	PUNCT
taxlaw-2862	64	48	and	and	CCONJ
taxlaw-2862	64	49	hence	hence	ADV
taxlaw-2862	64	50	a	a	DET
taxlaw-2862	64	51	limit	limit	NOUN
taxlaw-2862	64	52	on	on	ADP
taxlaw-2862	64	53	its	its	PRON
taxlaw-2862	64	54	existence	existence	NOUN
taxlaw-2862	64	55	and	and	CCONJ
taxlaw-2862	64	56	capacity	capacity	NOUN
taxlaw-2862	64	57	to	to	PART
taxlaw-2862	64	58	act	act	VERB
taxlaw-2862	64	59	”	"	PUNCT
taxlaw-2862	64	60	)	)	PUNCT
taxlaw-2862	64	61	.	.	PUNCT
taxlaw-2862	65	1	in	in	ADP
taxlaw-2862	65	2	the	the	DET
taxlaw-2862	65	3	context	context	NOUN
taxlaw-2862	65	4	of	of	ADP
taxlaw-2862	65	5	debt	debt	NOUN
taxlaw-2862	65	6	crises	crisis	NOUN
taxlaw-2862	65	7	in	in	ADP
taxlaw-2862	65	8	developing	develop	VERB
taxlaw-2862	65	9	countries	country	NOUN
taxlaw-2862	65	10	in	in	ADP
taxlaw-2862	65	11	the	the	DET
taxlaw-2862	65	12	1980s	1980	NOUN
taxlaw-2862	65	13	,	,	PUNCT
taxlaw-2862	65	14	implementation	implementation	NOUN
taxlaw-2862	65	15	of	of	ADP
taxlaw-2862	65	16	a	a	DET
taxlaw-2862	65	17	vat	vat	NOUN
taxlaw-2862	65	18	was	be	AUX
taxlaw-2862	65	19	often	often	ADV
taxlaw-2862	65	20	a	a	DET
taxlaw-2862	65	21	condition	condition	NOUN
taxlaw-2862	65	22	of	of	ADP
taxlaw-2862	65	23	receiving	receive	VERB
taxlaw-2862	65	24	aid	aid	NOUN
taxlaw-2862	65	25	and	and	CCONJ
taxlaw-2862	65	26	loans	loan	NOUN
taxlaw-2862	65	27	from	from	ADP
taxlaw-2862	65	28	international	international	ADJ
taxlaw-2862	65	29	institutions	institution	NOUN
taxlaw-2862	65	30	such	such	ADJ
taxlaw-2862	65	31	as	as	ADP
taxlaw-2862	65	32	the	the	DET
taxlaw-2862	65	33	imf	imf	PROPN
taxlaw-2862	65	34	and	and	CCONJ
taxlaw-2862	65	35	the	the	DET
taxlaw-2862	65	36	world	world	PROPN
taxlaw-2862	65	37	bank	bank	PROPN
taxlaw-2862	65	38	.	.	PUNCT
taxlaw-2862	66	1	i	i	PRON
taxlaw-2862	66	2	d.	d.	PROPN
taxlaw-2862	66	3	at	at	ADP
taxlaw-2862	66	4	169	169	NUM
taxlaw-2862	66	5	(	(	PUNCT
taxlaw-2862	66	6	describing	describe	VERB
taxlaw-2862	66	7	centrality	centrality	NOUN
taxlaw-2862	66	8	of	of	ADP
taxlaw-2862	66	9	vat	vat	NOUN
taxlaw-2862	66	10	to	to	ADP
taxlaw-2862	66	11	structural	structural	ADJ
taxlaw-2862	66	12	adjustment	adjustment	NOUN
taxlaw-2862	66	13	programs	program	NOUN
taxlaw-2862	66	14	and	and	CCONJ
taxlaw-2862	66	15	the	the	DET
taxlaw-2862	66	16	contemporary	contemporary	ADJ
taxlaw-2862	66	17	tax	tax	NOUN
taxlaw-2862	66	18	reform	reform	NOUN
taxlaw-2862	66	19	“	"	PUNCT
taxlaw-2862	66	20	‘	'	PUNCT
taxlaw-2862	66	21	package[s]’	package[s]’	NOUN
taxlaw-2862	66	22	…	…	NUM
taxlaw-2862	66	23	which	which	PRON
taxlaw-2862	66	24	includes	include	VERB
taxlaw-2862	66	25	a	a	DET
taxlaw-2862	66	26	single	single	ADJ
taxlaw-2862	66	27	-	-	PUNCT
taxlaw-2862	66	28	rate	rate	NOUN
taxlaw-2862	66	29	,	,	PUNCT
taxlaw-2862	66	30	broad	broad	ADV
taxlaw-2862	66	31	-	-	PUNCT
taxlaw-2862	66	32	based	base	VERB
taxlaw-2862	66	33	vat	vat	NOUN
taxlaw-2862	66	34	to	to	PART
taxlaw-2862	66	35	replace	replace	VERB
taxlaw-2862	66	36	older	old	ADJ
taxlaw-2862	66	37	-	-	PUNCT
taxlaw-2862	66	38	style	style	NOUN
taxlaw-2862	66	39	sales	sale	NOUN
taxlaw-2862	66	40	taxes	taxis	NOUN
taxlaw-2862	66	41	;	;	PUNCT
taxlaw-2862	66	42	a	a	DET
taxlaw-2862	66	43	low	low	ADJ
taxlaw-2862	66	44	-	-	PUNCT
taxlaw-2862	66	45	rate	rate	NOUN
taxlaw-2862	66	46	,	,	PUNCT
taxlaw-2862	66	47	broad	broad	ADV
taxlaw-2862	66	48	-	-	PUNCT
taxlaw-2862	66	49	based	base	VERB
taxlaw-2862	66	50	corporate	corporate	ADJ
taxlaw-2862	66	51	and	and	CCONJ
taxlaw-2862	66	52	personal	personal	ADJ
taxlaw-2862	66	53	income	income	NOUN
taxlaw-2862	66	54	tax	tax	NOUN
taxlaw-2862	66	55	;	;	PUNCT
taxlaw-2862	66	56	the	the	DET
taxlaw-2862	66	57	goal	goal	NOUN
taxlaw-2862	66	58	of	of	ADP
taxlaw-2862	66	59	tax	tax	NOUN
taxlaw-2862	66	60	“	"	PUNCT
taxlaw-2862	66	61	neutrality	neutrality	NOUN
taxlaw-2862	66	62	”	"	PUNCT
taxlaw-2862	66	63	with	with	ADP
taxlaw-2862	66	64	respect	respect	NOUN
taxlaw-2862	66	65	to	to	ADP
taxlaw-2862	66	66	different	different	ADJ
taxlaw-2862	66	67	investments	investment	NOUN
taxlaw-2862	66	68	and	and	CCONJ
taxlaw-2862	66	69	activities	activity	NOUN
taxlaw-2862	66	70	;	;	PUNCT
taxlaw-2862	66	71	and	and	CCONJ
taxlaw-2862	66	72	the	the	DET
taxlaw-2862	66	73	gradual	gradual	ADJ
taxlaw-2862	66	74	reduction	reduction	NOUN
taxlaw-2862	66	75	and	and	CCONJ
taxlaw-2862	66	76	eventual	eventual	ADJ
taxlaw-2862	66	77	elimination	elimination	NOUN
taxlaw-2862	66	78	of	of	ADP
taxlaw-2862	66	79	import	import	NOUN
taxlaw-2862	66	80	and	and	CCONJ
taxlaw-2862	66	81	export	export	NOUN
taxlaw-2862	66	82	tariffs	tariff	NOUN
taxlaw-2862	66	83	.	.	PUNCT
taxlaw-2862	67	1	this	this	DET
taxlaw-2862	67	2	reform	reform	NOUN
taxlaw-2862	67	3	package	package	NOUN
taxlaw-2862	67	4	is	be	AUX
taxlaw-2862	67	5	now	now	ADV
taxlaw-2862	67	6	espoused	espouse	VERB
taxlaw-2862	67	7	by	by	ADP
taxlaw-2862	67	8	international	international	ADJ
taxlaw-2862	67	9	institutions	institution	NOUN
taxlaw-2862	67	10	180	180	NUM
taxlaw-2862	67	11	columbia	columbia	PROPN
taxlaw-2862	67	12	journal	journal	PROPN
taxlaw-2862	67	13	of	of	ADP
taxlaw-2862	67	14	tax	tax	NOUN
taxlaw-2862	67	15	law	law	NOUN
taxlaw-2862	67	16	[	[	X
taxlaw-2862	67	17	vol.9:177	vol.9:177	ADV
taxlaw-2862	67	18	notwithstanding	notwithstanding	ADP
taxlaw-2862	67	19	the	the	DET
taxlaw-2862	67	20	huge	huge	ADJ
taxlaw-2862	67	21	range	range	NOUN
taxlaw-2862	67	22	of	of	ADP
taxlaw-2862	67	23	country	country	NOUN
taxlaw-2862	67	24	-	-	PUNCT
taxlaw-2862	67	25	level	level	NOUN
taxlaw-2862	67	26	experiences	experience	NOUN
taxlaw-2862	67	27	with	with	ADP
taxlaw-2862	67	28	the	the	DET
taxlaw-2862	67	29	vat	vat	NOUN
taxlaw-2862	67	30	,	,	PUNCT
taxlaw-2862	67	31	its	its	PRON
taxlaw-2862	67	32	importance	importance	NOUN
taxlaw-2862	67	33	is	be	AUX
taxlaw-2862	67	34	far	far	ADV
taxlaw-2862	67	35	from	from	ADP
taxlaw-2862	67	36	waning.6	waning.6	PROPN
taxlaw-2862	67	37	the	the	DET
taxlaw-2862	67	38	six	six	NUM
taxlaw-2862	67	39	member	member	NOUN
taxlaw-2862	67	40	states	state	NOUN
taxlaw-2862	67	41	of	of	ADP
taxlaw-2862	67	42	the	the	DET
taxlaw-2862	67	43	gulf	gulf	PROPN
taxlaw-2862	67	44	cooperation	cooperation	PROPN
taxlaw-2862	67	45	council	council	PROPN
taxlaw-2862	67	46	(	(	PUNCT
taxlaw-2862	67	47	bahrain	bahrain	PROPN
taxlaw-2862	67	48	,	,	PUNCT
taxlaw-2862	67	49	kuwait	kuwait	PROPN
taxlaw-2862	67	50	,	,	PUNCT
taxlaw-2862	67	51	oman	oman	PROPN
taxlaw-2862	67	52	,	,	PUNCT
taxlaw-2862	67	53	qatar	qatar	PROPN
taxlaw-2862	67	54	,	,	PUNCT
taxlaw-2862	67	55	saudi	saudi	PROPN
taxlaw-2862	67	56	arabia	arabia	PROPN
taxlaw-2862	67	57	,	,	PUNCT
taxlaw-2862	67	58	and	and	CCONJ
taxlaw-2862	67	59	the	the	DET
taxlaw-2862	67	60	united	united	PROPN
taxlaw-2862	67	61	arab	arab	PROPN
taxlaw-2862	67	62	emirates	emirates	PROPN
taxlaw-2862	67	63	)	)	PUNCT
taxlaw-2862	67	64	are	be	AUX
taxlaw-2862	67	65	in	in	ADP
taxlaw-2862	67	66	the	the	DET
taxlaw-2862	67	67	process	process	NOUN
taxlaw-2862	67	68	of	of	ADP
taxlaw-2862	67	69	adopting	adopt	VERB
taxlaw-2862	67	70	a	a	DET
taxlaw-2862	67	71	community	community	NOUN
taxlaw-2862	67	72	-	-	PUNCT
taxlaw-2862	67	73	wide	wide	ADJ
taxlaw-2862	67	74	vat	vat	NOUN
taxlaw-2862	67	75	scheduled	schedule	VERB
taxlaw-2862	67	76	to	to	PART
taxlaw-2862	67	77	take	take	VERB
taxlaw-2862	67	78	effect	effect	NOUN
taxlaw-2862	67	79	in	in	ADP
taxlaw-2862	67	80	2018.7	2018.7	NUM
taxlaw-2862	67	81	in	in	ADP
taxlaw-2862	67	82	early	early	ADJ
taxlaw-2862	67	83	august	august	PROPN
taxlaw-2862	67	84	of	of	ADP
taxlaw-2862	67	85	2016	2016	NUM
taxlaw-2862	67	86	,	,	PUNCT
taxlaw-2862	67	87	india	india	PROPN
taxlaw-2862	67	88	accomplished	accomplish	VERB
taxlaw-2862	67	89	what	what	PRON
taxlaw-2862	67	90	had	have	AUX
taxlaw-2862	67	91	long	long	ADV
taxlaw-2862	67	92	been	be	AUX
taxlaw-2862	67	93	thought	think	VERB
taxlaw-2862	67	94	to	to	PART
taxlaw-2862	67	95	be	be	AUX
taxlaw-2862	67	96	politically	politically	ADV
taxlaw-2862	67	97	impossible	impossible	ADJ
taxlaw-2862	67	98	and	and	CCONJ
taxlaw-2862	67	99	passed	pass	VERB
taxlaw-2862	67	100	legislation	legislation	NOUN
taxlaw-2862	67	101	authorizing	authorize	VERB
taxlaw-2862	67	102	a	a	DET
taxlaw-2862	67	103	national	national	ADJ
taxlaw-2862	67	104	vat.8	vat.8	PROPN
taxlaw-2862	67	105	new	new	PROPN
taxlaw-2862	67	106	zealand	zealand	PROPN
taxlaw-2862	67	107	and	and	CCONJ
taxlaw-2862	67	108	australia	australia	PROPN
taxlaw-2862	67	109	have	have	AUX
taxlaw-2862	67	110	recently	recently	ADV
taxlaw-2862	67	111	undertaken	undertake	VERB
taxlaw-2862	67	112	a	a	DET
taxlaw-2862	67	113	series	series	NOUN
taxlaw-2862	67	114	of	of	ADP
taxlaw-2862	67	115	vat	vat	NOUN
taxlaw-2862	67	116	reforms	reform	NOUN
taxlaw-2862	67	117	to	to	PART
taxlaw-2862	67	118	improve	improve	VERB
taxlaw-2862	67	119	their	their	PRON
taxlaw-2862	67	120	existing	exist	VERB
taxlaw-2862	67	121	vat	vat	NOUN
taxlaw-2862	67	122	systems.9	systems.9	PROPN
taxlaw-2862	67	123	canada	canada	PROPN
taxlaw-2862	67	124	’s	’s	PART
taxlaw-2862	67	125	vat	vat	NOUN
taxlaw-2862	67	126	recently	recently	ADV
taxlaw-2862	67	127	celebrated	celebrate	VERB
taxlaw-2862	67	128	its	its	PRON
taxlaw-2862	67	129	twenty	twenty	NUM
taxlaw-2862	67	130	-	-	PUNCT
taxlaw-2862	67	131	fifth	fifth	ADJ
taxlaw-2862	67	132	birthday.10	birthday.10	NOUN
taxlaw-2862	67	133	at	at	ADP
taxlaw-2862	67	134	the	the	DET
taxlaw-2862	67	135	same	same	ADJ
taxlaw-2862	67	136	time	time	NOUN
taxlaw-2862	67	137	that	that	PRON
taxlaw-2862	67	138	the	the	DET
taxlaw-2862	67	139	vat	vat	NOUN
taxlaw-2862	67	140	has	have	AUX
taxlaw-2862	67	141	gained	gain	VERB
taxlaw-2862	67	142	global	global	ADJ
taxlaw-2862	67	143	traction	traction	NOUN
taxlaw-2862	67	144	,	,	PUNCT
taxlaw-2862	67	145	policymakers	policymaker	NOUN
taxlaw-2862	67	146	have	have	AUX
taxlaw-2862	67	147	shown	show	VERB
taxlaw-2862	67	148	increased	increased	ADJ
taxlaw-2862	67	149	enthusiasm	enthusiasm	NOUN
taxlaw-2862	67	150	for	for	ADP
taxlaw-2862	67	151	measures	measure	NOUN
taxlaw-2862	67	152	to	to	PART
taxlaw-2862	67	153	support	support	VERB
taxlaw-2862	67	154	small	small	ADJ
taxlaw-2862	67	155	businesses	business	NOUN
taxlaw-2862	67	156	and	and	CCONJ
taxlaw-2862	67	157	entrepreneurship	entrepreneurship	NOUN
taxlaw-2862	67	158	.	.	PUNCT
taxlaw-2862	68	1	one	one	NUM
taxlaw-2862	68	2	of	of	ADP
taxlaw-2862	68	3	the	the	DET
taxlaw-2862	68	4	current	current	ADJ
taxlaw-2862	68	5	channels	channel	NOUN
taxlaw-2862	68	6	for	for	ADP
taxlaw-2862	68	7	such	such	ADJ
taxlaw-2862	68	8	support	support	NOUN
taxlaw-2862	68	9	stands	stand	VERB
taxlaw-2862	68	10	in	in	ADP
taxlaw-2862	68	11	contrast	contrast	NOUN
taxlaw-2862	68	12	to	to	ADP
taxlaw-2862	68	13	traditional	traditional	ADJ
taxlaw-2862	68	14	proposals	proposal	NOUN
taxlaw-2862	68	15	for	for	ADP
taxlaw-2862	68	16	tax	tax	NOUN
taxlaw-2862	68	17	rate	rate	NOUN
taxlaw-2862	68	18	reductions	reduction	NOUN
taxlaw-2862	68	19	and	and	CCONJ
taxlaw-2862	68	20	targeted	target	VERB
taxlaw-2862	68	21	subsidies	subsidy	NOUN
taxlaw-2862	68	22	,	,	PUNCT
taxlaw-2862	68	23	focusing	focus	VERB
taxlaw-2862	68	24	instead	instead	ADV
taxlaw-2862	68	25	on	on	ADP
taxlaw-2862	68	26	reducing	reduce	VERB
taxlaw-2862	68	27	the	the	DET
taxlaw-2862	68	28	level	level	NOUN
taxlaw-2862	68	29	of	of	ADP
taxlaw-2862	68	30	tax	tax	NOUN
taxlaw-2862	68	31	complexity	complexity	NOUN
taxlaw-2862	68	32	facing	face	VERB
taxlaw-2862	68	33	small	small	ADJ
taxlaw-2862	68	34	businesses.11	businesses.11	ADJ
taxlaw-2862	68	35	small	small	ADJ
taxlaw-2862	68	36	business	business	NOUN
taxlaw-2862	68	37	tax	tax	NOUN
taxlaw-2862	68	38	simplification	simplification	NOUN
taxlaw-2862	68	39	seeks	seek	VERB
taxlaw-2862	68	40	to	to	PART
taxlaw-2862	68	41	spur	spur	VERB
taxlaw-2862	68	42	the	the	DET
taxlaw-2862	68	43	growth	growth	NOUN
taxlaw-2862	68	44	of	of	ADP
taxlaw-2862	68	45	emerging	emerge	VERB
taxlaw-2862	68	46	firms	firm	NOUN
taxlaw-2862	68	47	and	and	CCONJ
taxlaw-2862	68	48	microenterprises	microenterprise	NOUN
taxlaw-2862	68	49	and	and	CCONJ
taxlaw-2862	68	50	increase	increase	VERB
taxlaw-2862	68	51	tax	tax	NOUN
taxlaw-2862	68	52	compliance.12	compliance.12	NOUN
taxlaw-2862	68	53	in	in	ADP
taxlaw-2862	68	54	light	light	NOUN
taxlaw-2862	68	55	of	of	ADP
taxlaw-2862	68	56	the	the	DET
taxlaw-2862	68	57	global	global	ADJ
taxlaw-2862	68	58	ascendance	ascendance	NOUN
taxlaw-2862	68	59	of	of	ADP
taxlaw-2862	68	60	the	the	DET
taxlaw-2862	68	61	vat	vat	NOUN
taxlaw-2862	68	62	alongside	alongside	ADV
taxlaw-2862	68	63	and	and	CCONJ
taxlaw-2862	68	64	most	most	ADJ
taxlaw-2862	68	65	tax	tax	NOUN
taxlaw-2862	68	66	experts	expert	NOUN
taxlaw-2862	68	67	”	"	PUNCT
taxlaw-2862	68	68	)	)	PUNCT
taxlaw-2862	68	69	(	(	PUNCT
taxlaw-2862	68	70	notes	note	NOUN
taxlaw-2862	68	71	omitted	omit	VERB
taxlaw-2862	68	72	)	)	PUNCT
taxlaw-2862	68	73	.	.	PUNCT
taxlaw-2862	69	1	see	see	VERB
taxlaw-2862	69	2	also	also	ADV
taxlaw-2862	69	3	wilson	wilson	PROPN
taxlaw-2862	69	4	prichard	prichard	PROPN
taxlaw-2862	69	5	,	,	PUNCT
taxlaw-2862	69	6	taxation	taxation	NOUN
taxlaw-2862	69	7	,	,	PUNCT
taxlaw-2862	69	8	responsiveness	responsiveness	NOUN
taxlaw-2862	69	9	and	and	CCONJ
taxlaw-2862	69	10	accountability	accountability	NOUN
taxlaw-2862	69	11	in	in	ADP
taxlaw-2862	69	12	sub	sub	ADJ
taxlaw-2862	69	13	-	-	ADJ
taxlaw-2862	69	14	saharan	saharan	ADJ
taxlaw-2862	69	15	africa	africa	PROPN
taxlaw-2862	69	16	:	:	PUNCT
taxlaw-2862	69	17	the	the	DET
taxlaw-2862	69	18	dynamics	dynamic	NOUN
taxlaw-2862	69	19	of	of	ADP
taxlaw-2862	69	20	tax	tax	NOUN
taxlaw-2862	69	21	bargaining	bargaining	NOUN
taxlaw-2862	69	22	2	2	NUM
taxlaw-2862	69	23	,	,	PUNCT
taxlaw-2862	69	24	91	91	NUM
taxlaw-2862	69	25	-	-	SYM
taxlaw-2862	69	26	92	92	NUM
taxlaw-2862	69	27	(	(	PUNCT
taxlaw-2862	69	28	2015	2015	NUM
taxlaw-2862	69	29	)	)	PUNCT
taxlaw-2862	69	30	(	(	PUNCT
taxlaw-2862	69	31	discussing	discuss	VERB
taxlaw-2862	69	32	vat	vat	NOUN
taxlaw-2862	69	33	generally	generally	ADV
taxlaw-2862	69	34	and	and	CCONJ
taxlaw-2862	69	35	the	the	DET
taxlaw-2862	69	36	specific	specific	ADJ
taxlaw-2862	69	37	case	case	NOUN
taxlaw-2862	69	38	of	of	ADP
taxlaw-2862	69	39	ghana	ghana	PROPN
taxlaw-2862	69	40	)	)	PUNCT
taxlaw-2862	69	41	.	.	PUNCT
taxlaw-2862	70	1	6	6	NUM
taxlaw-2862	70	2	as	as	ADP
taxlaw-2862	70	3	a	a	DET
taxlaw-2862	70	4	general	general	ADJ
taxlaw-2862	70	5	matter	matter	NOUN
taxlaw-2862	70	6	,	,	PUNCT
taxlaw-2862	70	7	vat	vat	NOUN
taxlaw-2862	70	8	scholars	scholar	NOUN
taxlaw-2862	70	9	and	and	CCONJ
taxlaw-2862	70	10	commentators	commentator	NOUN
taxlaw-2862	70	11	have	have	AUX
taxlaw-2862	70	12	observed	observe	VERB
taxlaw-2862	70	13	that	that	SCONJ
taxlaw-2862	70	14	vat	vat	NOUN
taxlaw-2862	70	15	regimes	regime	NOUN
taxlaw-2862	70	16	often	often	ADV
taxlaw-2862	70	17	need	need	VERB
taxlaw-2862	70	18	to	to	PART
taxlaw-2862	70	19	be	be	AUX
taxlaw-2862	70	20	updated	update	VERB
taxlaw-2862	70	21	after	after	SCONJ
taxlaw-2862	70	22	a	a	DET
taxlaw-2862	70	23	sufficient	sufficient	ADJ
taxlaw-2862	70	24	amount	amount	NOUN
taxlaw-2862	70	25	of	of	ADP
taxlaw-2862	70	26	time	time	NOUN
taxlaw-2862	70	27	has	have	AUX
taxlaw-2862	70	28	passed	pass	VERB
taxlaw-2862	70	29	since	since	SCONJ
taxlaw-2862	70	30	their	their	PRON
taxlaw-2862	70	31	adoption	adoption	NOUN
taxlaw-2862	70	32	.	.	PUNCT
taxlaw-2862	71	1	see	see	VERB
taxlaw-2862	71	2	bird	bird	NOUN
taxlaw-2862	71	3	&	&	CCONJ
taxlaw-2862	71	4	gendron	gendron	PROPN
taxlaw-2862	71	5	,	,	PUNCT
taxlaw-2862	71	6	supra	supra	PROPN
taxlaw-2862	71	7	note	note	NOUN
taxlaw-2862	71	8	1	1	NUM
taxlaw-2862	71	9	,	,	PUNCT
taxlaw-2862	71	10	at	at	ADP
taxlaw-2862	71	11	17	17	NUM
taxlaw-2862	71	12	,	,	PUNCT
taxlaw-2862	71	13	26	26	NUM
taxlaw-2862	71	14	(	(	PUNCT
taxlaw-2862	71	15	“	"	PUNCT
taxlaw-2862	71	16	not	not	PART
taxlaw-2862	71	17	all	all	PRON
taxlaw-2862	71	18	is	be	AUX
taxlaw-2862	71	19	sunshine	sunshine	NOUN
taxlaw-2862	71	20	in	in	ADP
taxlaw-2862	71	21	‘	'	PUNCT
taxlaw-2862	71	22	vatland	vatland	NOUN
taxlaw-2862	71	23	,	,	PUNCT
taxlaw-2862	71	24	’	'	PUNCT
taxlaw-2862	71	25	however	however	ADV
taxlaw-2862	71	26	.	.	PUNCT
taxlaw-2862	72	1	increasingly	increasingly	ADV
taxlaw-2862	72	2	,	,	PUNCT
taxlaw-2862	72	3	clouds	cloud	NOUN
taxlaw-2862	72	4	of	of	ADP
taxlaw-2862	72	5	varying	vary	VERB
taxlaw-2862	72	6	sizes	size	NOUN
taxlaw-2862	72	7	and	and	CCONJ
taxlaw-2862	72	8	shapes	shape	NOUN
taxlaw-2862	72	9	seem	seem	VERB
taxlaw-2862	72	10	to	to	PART
taxlaw-2862	72	11	be	be	AUX
taxlaw-2862	72	12	looming	loom	VERB
taxlaw-2862	72	13	on	on	ADP
taxlaw-2862	72	14	the	the	DET
taxlaw-2862	72	15	horizon	horizon	NOUN
taxlaw-2862	72	16	—	—	PUNCT
taxlaw-2862	72	17	some	some	PRON
taxlaw-2862	72	18	in	in	ADP
taxlaw-2862	72	19	all	all	DET
taxlaw-2862	72	20	vat	vat	NOUN
taxlaw-2862	72	21	countries	country	NOUN
taxlaw-2862	72	22	,	,	PUNCT
taxlaw-2862	72	23	but	but	CCONJ
taxlaw-2862	72	24	some	some	PRON
taxlaw-2862	72	25	more	more	ADV
taxlaw-2862	72	26	particularly	particularly	ADV
taxlaw-2862	72	27	in	in	ADP
taxlaw-2862	72	28	the	the	DET
taxlaw-2862	72	29	developing	develop	VERB
taxlaw-2862	72	30	and	and	CCONJ
taxlaw-2862	72	31	transitional	transitional	ADJ
taxlaw-2862	72	32	economies	economy	NOUN
taxlaw-2862	72	33	that	that	PRON
taxlaw-2862	72	34	have	have	AUX
taxlaw-2862	72	35	become	become	VERB
taxlaw-2862	72	36	particularly	particularly	ADV
taxlaw-2862	72	37	dependent	dependent	ADJ
taxlaw-2862	72	38	on	on	ADP
taxlaw-2862	72	39	vat	vat	NOUN
taxlaw-2862	72	40	and	and	CCONJ
taxlaw-2862	72	41	are	be	AUX
taxlaw-2862	72	42	hence	hence	ADV
taxlaw-2862	72	43	most	most	ADV
taxlaw-2862	72	44	vulnerable	vulnerable	ADJ
taxlaw-2862	72	45	to	to	ADP
taxlaw-2862	72	46	looming	loom	VERB
taxlaw-2862	72	47	or	or	CCONJ
taxlaw-2862	72	48	emerging	emerge	VERB
taxlaw-2862	72	49	problems	problem	NOUN
taxlaw-2862	72	50	with	with	ADP
taxlaw-2862	72	51	vat	vat	NOUN
taxlaw-2862	72	52	…	…	PUNCT
taxlaw-2862	72	53	even	even	ADV
taxlaw-2862	72	54	in	in	ADP
taxlaw-2862	72	55	the	the	DET
taxlaw-2862	72	56	eu	eu	PROPN
taxlaw-2862	72	57	,	,	PUNCT
taxlaw-2862	72	58	vat	vat	NOUN
taxlaw-2862	72	59	is	be	AUX
taxlaw-2862	72	60	showing	show	VERB
taxlaw-2862	72	61	signs	sign	NOUN
taxlaw-2862	72	62	of	of	ADP
taxlaw-2862	72	63	age	age	NOUN
taxlaw-2862	72	64	and	and	CCONJ
taxlaw-2862	72	65	may	may	AUX
taxlaw-2862	72	66	need	need	VERB
taxlaw-2862	72	67	rejuvenation	rejuvenation	NOUN
taxlaw-2862	72	68	if	if	SCONJ
taxlaw-2862	72	69	it	it	PRON
taxlaw-2862	72	70	is	be	AUX
taxlaw-2862	72	71	to	to	PART
taxlaw-2862	72	72	continue	continue	VERB
taxlaw-2862	72	73	to	to	PART
taxlaw-2862	72	74	serve	serve	VERB
taxlaw-2862	72	75	as	as	ADV
taxlaw-2862	72	76	well	well	ADV
taxlaw-2862	72	77	as	as	ADP
taxlaw-2862	72	78	it	it	PRON
taxlaw-2862	72	79	has	have	AUX
taxlaw-2862	72	80	in	in	ADP
taxlaw-2862	72	81	the	the	DET
taxlaw-2862	72	82	past	past	NOUN
taxlaw-2862	72	83	”	"	PUNCT
taxlaw-2862	72	84	(	(	PUNCT
taxlaw-2862	72	85	citation	citation	NOUN
taxlaw-2862	72	86	omitted	omit	VERB
taxlaw-2862	72	87	)	)	PUNCT
taxlaw-2862	72	88	)	)	PUNCT
taxlaw-2862	72	89	.	.	PUNCT
taxlaw-2862	73	1	7	7	NUM
taxlaw-2862	73	2	see	see	VERB
taxlaw-2862	73	3	richard	richard	PROPN
taxlaw-2862	73	4	t.	t.	PROPN
taxlaw-2862	73	5	ainsworth	ainsworth	PROPN
taxlaw-2862	73	6	&	&	CCONJ
taxlaw-2862	73	7	musaad	musaad	PROPN
taxlaw-2862	73	8	alwohaibi	alwohaibi	PROPN
taxlaw-2862	73	9	,	,	PUNCT
taxlaw-2862	73	10	gcc	gcc	NOUN
taxlaw-2862	73	11	vat	vat	NOUN
taxlaw-2862	73	12	:	:	PUNCT
taxlaw-2862	73	13	the	the	DET
taxlaw-2862	73	14	intra	intra	ADJ
taxlaw-2862	73	15	-	-	ADJ
taxlaw-2862	73	16	gulf	gulf	ADJ
taxlaw-2862	73	17	trade	trade	NOUN
taxlaw-2862	73	18	problem	problem	NOUN
taxlaw-2862	73	19	(	(	PUNCT
taxlaw-2862	73	20	boston	boston	PROPN
taxlaw-2862	73	21	univ	univ	PROPN
taxlaw-2862	73	22	.	.	PUNCT
taxlaw-2862	74	1	sch	sch	PROPN
taxlaw-2862	74	2	.	.	PROPN
taxlaw-2862	75	1	of	of	ADP
taxlaw-2862	75	2	law	law	NOUN
taxlaw-2862	75	3	,	,	PUNCT
taxlaw-2862	75	4	law	law	NOUN
taxlaw-2862	75	5	&	&	CCONJ
taxlaw-2862	75	6	econ	econ	PROPN
taxlaw-2862	75	7	.	.	PUNCT
taxlaw-2862	76	1	working	working	NOUN
taxlaw-2862	76	2	paper	paper	PROPN
taxlaw-2862	76	3	no	no	INTJ
taxlaw-2862	76	4	.	.	PROPN
taxlaw-2862	77	1	17	17	NUM
taxlaw-2862	77	2	-	-	SYM
taxlaw-2862	77	3	03	03	NUM
taxlaw-2862	77	4	,	,	PUNCT
taxlaw-2862	77	5	2016	2016	NUM
taxlaw-2862	77	6	)	)	PUNCT
taxlaw-2862	78	1	,	,	PUNCT
taxlaw-2862	78	2	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2916252	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2916252	VERB
taxlaw-2862	78	3	[	[	X
taxlaw-2862	78	4	perma.cc/gtsu-r2f2	perma.cc/gtsu-r2f2	PROPN
taxlaw-2862	78	5	]	]	X
taxlaw-2862	78	6	.	.	PUNCT
taxlaw-2862	79	1	8	8	NUM
taxlaw-2862	79	2	see	see	VERB
taxlaw-2862	79	3	gaurav	gaurav	PROPN
taxlaw-2862	79	4	choudhury	choudhury	PROPN
taxlaw-2862	79	5	,	,	PUNCT
taxlaw-2862	79	6	gst	gst	PROPN
taxlaw-2862	79	7	bill	bill	NOUN
taxlaw-2862	79	8	passed	pass	VERB
taxlaw-2862	79	9	in	in	ADP
taxlaw-2862	79	10	parliament	parliament	NOUN
taxlaw-2862	79	11	:	:	PUNCT
taxlaw-2862	79	12	what	what	PRON
taxlaw-2862	79	13	happens	happen	VERB
taxlaw-2862	79	14	next	next	ADV
taxlaw-2862	79	15	?	?	PUNCT
taxlaw-2862	80	1	hindustan	hindustan	PROPN
taxlaw-2862	80	2	times	times	PROPN
taxlaw-2862	80	3	(	(	PUNCT
taxlaw-2862	80	4	aug	aug	PROPN
taxlaw-2862	80	5	.	.	PROPN
taxlaw-2862	80	6	4	4	NUM
taxlaw-2862	80	7	,	,	PUNCT
taxlaw-2862	80	8	2016	2016	NUM
taxlaw-2862	80	9	)	)	PUNCT
taxlaw-2862	80	10	,	,	PUNCT
taxlaw-2862	80	11	https://www.hindustantimes.com/india-news/gst-what-happens-after-the-bill-passes-inparliament/story-rvsqkf41hrf0icd7qwordn.html	https://www.hindustantimes.com/india-news/gst-what-happens-after-the-bill-passes-inparliament/story-rvsqkf41hrf0icd7qwordn.html	PUNCT
taxlaw-2862	81	1	[	[	X
taxlaw-2862	81	2	perma.cc/6rcj-493a	perma.cc/6rcj-493a	X
taxlaw-2862	81	3	]	]	PUNCT
taxlaw-2862	81	4	.	.	PUNCT
taxlaw-2862	82	1	see	see	VERB
taxlaw-2862	82	2	also	also	ADV
taxlaw-2862	82	3	goods	good	NOUN
taxlaw-2862	82	4	and	and	CCONJ
taxlaw-2862	82	5	services	service	NOUN
taxlaw-2862	82	6	tax	tax	NOUN
taxlaw-2862	82	7	(	(	PUNCT
taxlaw-2862	82	8	gst	gst	NOUN
taxlaw-2862	82	9	)	)	PUNCT
taxlaw-2862	82	10	bill	bill	NOUN
taxlaw-2862	82	11	,	,	PUNCT
taxlaw-2862	82	12	explained	explain	VERB
taxlaw-2862	82	13	,	,	PUNCT
taxlaw-2862	82	14	express	express	VERB
taxlaw-2862	82	15	news	news	NOUN
taxlaw-2862	82	16	service	service	NOUN
taxlaw-2862	82	17	(	(	PUNCT
taxlaw-2862	82	18	aug	aug	PROPN
taxlaw-2862	82	19	.	.	PROPN
taxlaw-2862	82	20	5	5	NUM
taxlaw-2862	82	21	,	,	PUNCT
taxlaw-2862	82	22	2016	2016	NUM
taxlaw-2862	82	23	)	)	PUNCT
taxlaw-2862	82	24	,	,	PUNCT
taxlaw-2862	82	25	http://indianexpress.com/article/explained/gst-bill-parliament-what-is-goods-services-tax-economyexplained-2950335/	http://indianexpress.com/article/explained/gst-bill-parliament-what-is-goods-services-tax-economyexplained-2950335/	VERB
taxlaw-2862	83	1	[	[	X
taxlaw-2862	83	2	perma.cc/t65n-zk7w	perma.cc/t65n-zk7w	NOUN
taxlaw-2862	83	3	]	]	PUNCT
taxlaw-2862	83	4	.	.	PUNCT
taxlaw-2862	84	1	9	9	NUM
taxlaw-2862	84	2	see	see	VERB
taxlaw-2862	84	3	jessica	jessica	PROPN
taxlaw-2862	84	4	irvin	irvin	PROPN
taxlaw-2862	84	5	,	,	PUNCT
taxlaw-2862	84	6	what	what	PRON
taxlaw-2862	84	7	australia	australia	PROPN
taxlaw-2862	84	8	can	can	AUX
taxlaw-2862	84	9	learn	learn	VERB
taxlaw-2862	84	10	from	from	ADP
taxlaw-2862	84	11	new	new	PROPN
taxlaw-2862	84	12	zealand	zealand	PROPN
taxlaw-2862	84	13	’s	’s	PROPN
taxlaw-2862	84	14	gst	gst	PROPN
taxlaw-2862	84	15	reform	reform	NOUN
taxlaw-2862	84	16	,	,	PUNCT
taxlaw-2862	84	17	gaa	gaa	PROPN
taxlaw-2862	84	18	acct	acct	NOUN
taxlaw-2862	84	19	.	.	PUNCT
taxlaw-2862	84	20	:	:	PUNCT
taxlaw-2862	85	1	j.	j.	PROPN
taxlaw-2862	85	2	global	global	PROPN
taxlaw-2862	85	3	acct	acct	PROPN
taxlaw-2862	85	4	.	.	PUNCT
taxlaw-2862	86	1	alliance	alliance	NOUN
taxlaw-2862	86	2	(	(	PUNCT
taxlaw-2862	86	3	nov	nov	PROPN
taxlaw-2862	86	4	.	.	PROPN
taxlaw-2862	86	5	6	6	NUM
taxlaw-2862	86	6	,	,	PUNCT
taxlaw-2862	86	7	2015	2015	NUM
taxlaw-2862	86	8	)	)	PUNCT
taxlaw-2862	86	9	,	,	PUNCT
taxlaw-2862	86	10	http://www.gaaaccounting.com/what-australia-can-learn-fromnew-zealands-gst-reform/	http://www.gaaaccounting.com/what-australia-can-learn-fromnew-zealands-gst-reform/	NOUN
taxlaw-2862	87	1	[	[	X
taxlaw-2862	87	2	perma.cc/6ras-euks	perma.cc/6ras-euks	X
taxlaw-2862	87	3	]	]	X
taxlaw-2862	87	4	.	.	PUNCT
taxlaw-2862	88	1	both	both	DET
taxlaw-2862	88	2	australia	australia	PROPN
taxlaw-2862	88	3	and	and	CCONJ
taxlaw-2862	88	4	new	new	PROPN
taxlaw-2862	88	5	zealand	zealand	PROPN
taxlaw-2862	88	6	have	have	AUX
taxlaw-2862	88	7	been	be	AUX
taxlaw-2862	88	8	in	in	ADP
taxlaw-2862	88	9	the	the	DET
taxlaw-2862	88	10	process	process	NOUN
taxlaw-2862	88	11	of	of	ADP
taxlaw-2862	88	12	reforming	reform	VERB
taxlaw-2862	88	13	their	their	PRON
taxlaw-2862	88	14	vat	vat	NOUN
taxlaw-2862	88	15	treatment	treatment	NOUN
taxlaw-2862	88	16	of	of	ADP
taxlaw-2862	88	17	online	online	ADJ
taxlaw-2862	88	18	purchases	purchase	NOUN
taxlaw-2862	88	19	of	of	ADP
taxlaw-2862	88	20	goods	good	NOUN
taxlaw-2862	88	21	from	from	ADP
taxlaw-2862	88	22	abroad	abroad	ADV
taxlaw-2862	88	23	.	.	PUNCT
taxlaw-2862	89	1	see	see	VERB
taxlaw-2862	89	2	holly	holly	PROPN
taxlaw-2862	89	3	ryan	ryan	PROPN
taxlaw-2862	89	4	,	,	PUNCT
taxlaw-2862	89	5	online	online	ADJ
taxlaw-2862	89	6	gst	gst	NOUN
taxlaw-2862	89	7	jump	jump	NOUN
taxlaw-2862	89	8	looms	loom	VERB
taxlaw-2862	89	9	for	for	ADP
taxlaw-2862	89	10	nz	nz	NOUN
taxlaw-2862	89	11	shoppers	shopper	NOUN
taxlaw-2862	89	12	,	,	PUNCT
taxlaw-2862	90	1	n.	n.	PROPN
taxlaw-2862	90	2	z.	z.	PROPN
taxlaw-2862	90	3	herald	herald	PROPN
taxlaw-2862	91	1	(	(	PUNCT
taxlaw-2862	91	2	july	july	PROPN
taxlaw-2862	91	3	31	31	NUM
taxlaw-2862	91	4	,	,	PUNCT
taxlaw-2862	91	5	2015	2015	NUM
taxlaw-2862	91	6	)	)	PUNCT
taxlaw-2862	92	1	http://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11490026	http://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11490026	PROPN
taxlaw-2862	93	1	[	[	X
taxlaw-2862	93	2	perma.cc/j5dy-vw7d	perma.cc/j5dy-vw7d	NOUN
taxlaw-2862	93	3	]	]	X
taxlaw-2862	93	4	.	.	PUNCT
taxlaw-2862	94	1	10	10	NUM
taxlaw-2862	94	2	see	see	VERB
taxlaw-2862	94	3	richard	richard	PROPN
taxlaw-2862	94	4	m.	m.	PROPN
taxlaw-2862	94	5	bird	bird	PROPN
taxlaw-2862	94	6	&	&	CCONJ
taxlaw-2862	94	7	pierre	pierre	PROPN
taxlaw-2862	94	8	-	-	PUNCT
taxlaw-2862	94	9	pascal	pascal	ADJ
taxlaw-2862	94	10	gendron	gendron	NOUN
taxlaw-2862	94	11	,	,	PUNCT
taxlaw-2862	94	12	sales	sale	NOUN
taxlaw-2862	94	13	taxes	taxis	NOUN
taxlaw-2862	94	14	in	in	ADP
taxlaw-2862	94	15	canada	canada	PROPN
taxlaw-2862	94	16	:	:	PUNCT
taxlaw-2862	94	17	the	the	DET
taxlaw-2862	94	18	gst	gst	PROPN
taxlaw-2862	94	19	-	-	PUNCT
taxlaw-2862	94	20	hst	hst	PROPN
taxlaw-2862	94	21	-	-	PUNCT
taxlaw-2862	94	22	qst	qst	PROPN
taxlaw-2862	94	23	-	-	ADJ
taxlaw-2862	94	24	rst	rst	ADJ
taxlaw-2862	94	25	‘	'	PUNCT
taxlaw-2862	94	26	system	system	NOUN
taxlaw-2862	94	27	’	'	PUNCT
taxlaw-2862	94	28	,	,	PUNCT
taxlaw-2862	94	29	63	63	NUM
taxlaw-2862	94	30	tax	tax	NOUN
taxlaw-2862	94	31	l.	l.	PROPN
taxlaw-2862	94	32	rev	rev	PROPN
taxlaw-2862	94	33	.	.	PROPN
taxlaw-2862	94	34	518	518	NUM
taxlaw-2862	94	35	,	,	PUNCT
taxlaw-2862	94	36	520	520	NUM
taxlaw-2862	94	37	-	-	SYM
taxlaw-2862	94	38	22	22	NUM
taxlaw-2862	94	39	(	(	PUNCT
taxlaw-2862	94	40	2010	2010	NUM
taxlaw-2862	94	41	)	)	PUNCT
taxlaw-2862	94	42	,	,	PUNCT
taxlaw-2862	94	43	(	(	PUNCT
taxlaw-2862	94	44	discussing	discuss	VERB
taxlaw-2862	94	45	the	the	DET
taxlaw-2862	94	46	strengths	strength	NOUN
taxlaw-2862	94	47	of	of	ADP
taxlaw-2862	94	48	the	the	DET
taxlaw-2862	94	49	1991	1991	NUM
taxlaw-2862	94	50	federal	federal	ADJ
taxlaw-2862	94	51	goods	good	NOUN
taxlaw-2862	94	52	and	and	CCONJ
taxlaw-2862	94	53	services	service	NOUN
taxlaw-2862	94	54	tax	tax	NOUN
taxlaw-2862	94	55	in	in	ADP
taxlaw-2862	94	56	light	light	NOUN
taxlaw-2862	94	57	of	of	ADP
taxlaw-2862	94	58	various	various	ADJ
taxlaw-2862	94	59	commentators	commentator	NOUN
taxlaw-2862	94	60	’	'	PUNCT
taxlaw-2862	94	61	initial	initial	ADJ
taxlaw-2862	94	62	misgivings	misgiving	NOUN
taxlaw-2862	94	63	)	)	PUNCT
taxlaw-2862	94	64	.	.	PUNCT
taxlaw-2862	95	1	11	11	NUM
taxlaw-2862	95	2	see	see	VERB
taxlaw-2862	95	3	kathleen	kathleen	PROPN
taxlaw-2862	95	4	delaney	delaney	PROPN
taxlaw-2862	95	5	thomas	thomas	PROPN
taxlaw-2862	95	6	,	,	PUNCT
taxlaw-2862	95	7	taxing	tax	VERB
taxlaw-2862	95	8	the	the	DET
taxlaw-2862	95	9	gig	gig	NOUN
taxlaw-2862	95	10	economy	economy	NOUN
taxlaw-2862	95	11	,	,	PUNCT
taxlaw-2862	95	12	166	166	NUM
taxlaw-2862	95	13	u.	u.	PROPN
taxlaw-2862	95	14	pa	pa	PROPN
taxlaw-2862	95	15	.	.	PUNCT
taxlaw-2862	95	16	l.	l.	PROPN
taxlaw-2862	95	17	rev	rev	PROPN
taxlaw-2862	95	18	.	.	PUNCT
taxlaw-2862	96	1	(	(	PUNCT
taxlaw-2862	96	2	forthcoming	forthcoming	ADJ
taxlaw-2862	96	3	2018	2018	NUM
taxlaw-2862	96	4	)	)	PUNCT
taxlaw-2862	96	5	(	(	PUNCT
taxlaw-2862	96	6	offering	offer	VERB
taxlaw-2862	96	7	a	a	DET
taxlaw-2862	96	8	number	number	NOUN
taxlaw-2862	96	9	of	of	ADP
taxlaw-2862	96	10	variants	variant	NOUN
taxlaw-2862	96	11	on	on	ADP
taxlaw-2862	96	12	a	a	DET
taxlaw-2862	96	13	business	business	NOUN
taxlaw-2862	96	14	standard	standard	NOUN
taxlaw-2862	96	15	deduction	deduction	NOUN
taxlaw-2862	96	16	for	for	ADP
taxlaw-2862	96	17	independent	independent	ADJ
taxlaw-2862	96	18	contractors	contractor	NOUN
taxlaw-2862	96	19	as	as	ADP
taxlaw-2862	96	20	one	one	NUM
taxlaw-2862	96	21	of	of	ADP
taxlaw-2862	96	22	two	two	NUM
taxlaw-2862	96	23	measures	measure	NOUN
taxlaw-2862	96	24	to	to	PART
taxlaw-2862	96	25	address	address	VERB
taxlaw-2862	96	26	high	high	ADJ
taxlaw-2862	96	27	tax	tax	NOUN
taxlaw-2862	96	28	compliance	compliance	NOUN
taxlaw-2862	96	29	costs	cost	NOUN
taxlaw-2862	96	30	facing	face	VERB
taxlaw-2862	96	31	gig	gig	NOUN
taxlaw-2862	96	32	economy	economy	NOUN
taxlaw-2862	96	33	workers	worker	NOUN
taxlaw-2862	96	34	)	)	PUNCT
taxlaw-2862	96	35	.	.	PUNCT
taxlaw-2862	97	1	this	this	DET
taxlaw-2862	97	2	idea	idea	NOUN
taxlaw-2862	97	3	also	also	ADV
taxlaw-2862	97	4	arose	arise	VERB
taxlaw-2862	97	5	in	in	ADP
taxlaw-2862	97	6	the	the	DET
taxlaw-2862	97	7	context	context	NOUN
taxlaw-2862	97	8	of	of	ADP
taxlaw-2862	97	9	the	the	DET
taxlaw-2862	97	10	2016	2016	NUM
taxlaw-2862	97	11	presidential	presidential	ADJ
taxlaw-2862	97	12	campaign	campaign	NOUN
taxlaw-2862	97	13	.	.	PUNCT
taxlaw-2862	98	1	hillary	hillary	PROPN
taxlaw-2862	98	2	clinton	clinton	PROPN
taxlaw-2862	98	3	proposed	propose	VERB
taxlaw-2862	98	4	a	a	DET
taxlaw-2862	98	5	“	"	PUNCT
taxlaw-2862	98	6	standard	standard	ADJ
taxlaw-2862	98	7	deduction	deduction	NOUN
taxlaw-2862	98	8	”	"	PUNCT
taxlaw-2862	98	9	for	for	ADP
taxlaw-2862	98	10	small	small	ADJ
taxlaw-2862	98	11	business	business	NOUN
taxlaw-2862	98	12	to	to	PART
taxlaw-2862	98	13	make	make	VERB
taxlaw-2862	98	14	their	their	PRON
taxlaw-2862	98	15	tax	tax	NOUN
taxlaw-2862	98	16	filing	filing	NOUN
taxlaw-2862	98	17	obligations	obligation	NOUN
taxlaw-2862	98	18	simpler	simple	ADJ
taxlaw-2862	98	19	.	.	PUNCT
taxlaw-2862	99	1	see	see	VERB
taxlaw-2862	99	2	amanda	amanda	PROPN
taxlaw-2862	99	3	becker	becker	PROPN
taxlaw-2862	99	4	,	,	PUNCT
taxlaw-2862	99	5	clinton	clinton	PROPN
taxlaw-2862	99	6	details	detail	NOUN
taxlaw-2862	99	7	plans	plan	VERB
taxlaw-2862	99	8	to	to	PART
taxlaw-2862	99	9	boost	boost	VERB
taxlaw-2862	99	10	small	small	ADJ
taxlaw-2862	99	11	businesses	business	NOUN
taxlaw-2862	99	12	,	,	PUNCT
taxlaw-2862	99	13	reuters	reuters	PROPN
taxlaw-2862	99	14	(	(	PUNCT
taxlaw-2862	99	15	aug	aug	PROPN
taxlaw-2862	99	16	.	.	PROPN
taxlaw-2862	99	17	23	23	NUM
taxlaw-2862	99	18	,	,	PUNCT
taxlaw-2862	99	19	2016	2016	NUM
taxlaw-2862	99	20	)	)	PUNCT
taxlaw-2862	99	21	,	,	PUNCT
taxlaw-2862	99	22	http://www.reuters.com/article/us-usa-election-clintoniduskcn10y08x	http://www.reuters.com/article/us-usa-election-clintoniduskcn10y08x	X
taxlaw-2862	100	1	[	[	X
taxlaw-2862	100	2	perma.cc/28lb-eb8b	perma.cc/28lb-eb8b	X
taxlaw-2862	100	3	]	]	X
taxlaw-2862	100	4	.	.	PUNCT
taxlaw-2862	101	1	12	12	NUM
taxlaw-2862	101	2	the	the	DET
taxlaw-2862	101	3	persistently	persistently	ADV
taxlaw-2862	101	4	low	low	ADJ
taxlaw-2862	101	5	levels	level	NOUN
taxlaw-2862	101	6	of	of	ADP
taxlaw-2862	101	7	tax	tax	NOUN
taxlaw-2862	101	8	compliance	compliance	NOUN
taxlaw-2862	101	9	in	in	ADP
taxlaw-2862	101	10	the	the	DET
taxlaw-2862	101	11	small	small	ADJ
taxlaw-2862	101	12	business	business	NOUN
taxlaw-2862	101	13	/	/	SYM
taxlaw-2862	101	14	self	self	NOUN
taxlaw-2862	101	15	-	-	PUNCT
taxlaw-2862	101	16	employed	employ	VERB
taxlaw-2862	101	17	sector	sector	NOUN
taxlaw-2862	101	18	are	be	AUX
taxlaw-2862	101	19	well	well	ADV
taxlaw-2862	101	20	-	-	PUNCT
taxlaw-2862	101	21	documented	document	VERB
taxlaw-2862	101	22	.	.	PUNCT
taxlaw-2862	102	1	in	in	ADP
taxlaw-2862	102	2	the	the	DET
taxlaw-2862	102	3	us	us	PROPN
taxlaw-2862	102	4	context	context	NOUN
taxlaw-2862	102	5	,	,	PUNCT
taxlaw-2862	102	6	see	see	VERB
taxlaw-2862	102	7	susan	susan	PROPN
taxlaw-2862	102	8	cleary	cleary	PROPN
taxlaw-2862	102	9	morse	morse	PROPN
taxlaw-2862	102	10	,	,	PUNCT
taxlaw-2862	102	11	stewart	stewart	PROPN
taxlaw-2862	102	12	karlinsky	karlinsky	PROPN
taxlaw-2862	102	13	&	&	CCONJ
taxlaw-2862	102	14	joseph	joseph	PROPN
taxlaw-2862	102	15	bankman	bankman	PROPN
taxlaw-2862	102	16	,	,	PUNCT
taxlaw-2862	102	17	cash	cash	NOUN
taxlaw-2862	102	18	businesses	business	NOUN
taxlaw-2862	102	19	and	and	CCONJ
taxlaw-2862	102	20	tax	tax	NOUN
taxlaw-2862	102	21	evasion	evasion	NOUN
taxlaw-2862	102	22	,	,	PUNCT
taxlaw-2862	102	23	20	20	NUM
taxlaw-2862	102	24	stan	stan	NOUN
taxlaw-2862	102	25	.	.	PUNCT
taxlaw-2862	103	1	l.	l.	PROPN
taxlaw-2862	103	2	&	&	CCONJ
taxlaw-2862	103	3	pol’y	pol’y	NOUN
taxlaw-2862	103	4	rev	rev	VERB
taxlaw-2862	103	5	.	.	PROPN
taxlaw-2862	103	6	37	37	NUM
taxlaw-2862	103	7	(	(	PUNCT
taxlaw-2862	103	8	2009	2009	NUM
taxlaw-2862	103	9	)	)	PUNCT
taxlaw-2862	103	10	.	.	PUNCT
taxlaw-2862	104	1	because	because	SCONJ
taxlaw-2862	104	2	many	many	ADJ
taxlaw-2862	104	3	small	small	ADJ
taxlaw-2862	104	4	business	business	NOUN
taxlaw-2862	104	5	and	and	CCONJ
taxlaw-2862	104	6	self	self	NOUN
taxlaw-2862	104	7	2018	2018	NUM
taxlaw-2862	104	8	]	]	PUNCT
taxlaw-2862	104	9	on	on	ADP
taxlaw-2862	104	10	the	the	DET
taxlaw-2862	104	11	threshold	threshold	NOUN
taxlaw-2862	104	12	:	:	PUNCT
taxlaw-2862	104	13	smallness	smallness	NOUN
taxlaw-2862	104	14	and	and	CCONJ
taxlaw-2862	104	15	the	the	DET
taxlaw-2862	104	16	value	value	NOUN
taxlaw-2862	104	17	-	-	PUNCT
taxlaw-2862	104	18	added	add	VERB
taxlaw-2862	104	19	tax	tax	NOUN
taxlaw-2862	104	20	181	181	NUM
taxlaw-2862	104	21	lawmakers	lawmaker	NOUN
taxlaw-2862	104	22	’	'	PUNCT
taxlaw-2862	104	23	growing	grow	VERB
taxlaw-2862	104	24	appreciation	appreciation	NOUN
taxlaw-2862	104	25	of	of	ADP
taxlaw-2862	104	26	small	small	ADJ
taxlaw-2862	104	27	businesses	business	NOUN
taxlaw-2862	104	28	’	'	PUNCT
taxlaw-2862	104	29	tax	tax	NOUN
taxlaw-2862	104	30	compliance	compliance	NOUN
taxlaw-2862	104	31	challenges	challenge	NOUN
taxlaw-2862	104	32	,	,	PUNCT
taxlaw-2862	104	33	the	the	DET
taxlaw-2862	104	34	specific	specific	ADJ
taxlaw-2862	104	35	question	question	NOUN
taxlaw-2862	104	36	of	of	ADP
taxlaw-2862	104	37	how	how	SCONJ
taxlaw-2862	104	38	vat	vat	NOUN
taxlaw-2862	104	39	design	design	NOUN
taxlaw-2862	104	40	affects	affect	VERB
taxlaw-2862	104	41	the	the	DET
taxlaw-2862	104	42	small	small	ADJ
taxlaw-2862	104	43	is	be	AUX
taxlaw-2862	104	44	ripe	ripe	ADJ
taxlaw-2862	104	45	for	for	ADP
taxlaw-2862	104	46	consideration	consideration	NOUN
taxlaw-2862	104	47	by	by	ADP
taxlaw-2862	104	48	tax	tax	NOUN
taxlaw-2862	104	49	law	law	NOUN
taxlaw-2862	104	50	scholars	scholar	NOUN
taxlaw-2862	104	51	.	.	PUNCT
taxlaw-2862	105	1	this	this	DET
taxlaw-2862	105	2	article	article	NOUN
taxlaw-2862	105	3	builds	build	VERB
taxlaw-2862	105	4	on	on	ADP
taxlaw-2862	105	5	a	a	DET
taxlaw-2862	105	6	large	large	ADJ
taxlaw-2862	105	7	literature	literature	NOUN
taxlaw-2862	105	8	in	in	ADP
taxlaw-2862	105	9	public	public	ADJ
taxlaw-2862	105	10	finance	finance	NOUN
taxlaw-2862	105	11	and	and	CCONJ
taxlaw-2862	105	12	law	law	NOUN
taxlaw-2862	105	13	on	on	ADP
taxlaw-2862	105	14	vat	vat	NOUN
taxlaw-2862	105	15	design	design	NOUN
taxlaw-2862	105	16	to	to	PART
taxlaw-2862	105	17	give	give	VERB
taxlaw-2862	105	18	detailed	detailed	ADJ
taxlaw-2862	105	19	consideration13	consideration13	NOUN
taxlaw-2862	105	20	to	to	ADP
taxlaw-2862	105	21	a	a	DET
taxlaw-2862	105	22	structurally	structurally	ADV
taxlaw-2862	105	23	vital	vital	ADJ
taxlaw-2862	105	24	component	component	NOUN
taxlaw-2862	105	25	of	of	ADP
taxlaw-2862	105	26	most	most	ADJ
taxlaw-2862	105	27	national	national	ADJ
taxlaw-2862	105	28	vats	vat	NOUN
taxlaw-2862	105	29	that	that	PRON
taxlaw-2862	105	30	has	have	VERB
taxlaw-2862	105	31	enormous	enormous	ADJ
taxlaw-2862	105	32	relevance	relevance	NOUN
taxlaw-2862	105	33	for	for	ADP
taxlaw-2862	105	34	small	small	ADJ
taxlaw-2862	105	35	firms	firm	NOUN
taxlaw-2862	105	36	:	:	PUNCT
taxlaw-2862	105	37	an	an	DET
taxlaw-2862	105	38	exemption	exemption	NOUN
taxlaw-2862	105	39	for	for	ADP
taxlaw-2862	105	40	businesses	business	NOUN
taxlaw-2862	105	41	that	that	PRON
taxlaw-2862	105	42	meet	meet	VERB
taxlaw-2862	105	43	the	the	DET
taxlaw-2862	105	44	definition	definition	NOUN
taxlaw-2862	105	45	of	of	ADP
taxlaw-2862	105	46	a	a	DET
taxlaw-2862	105	47	“	"	PUNCT
taxlaw-2862	105	48	small	small	ADJ
taxlaw-2862	105	49	supplier	supplier	NOUN
taxlaw-2862	105	50	.	.	PUNCT
taxlaw-2862	106	1	”14	”14	VERB
taxlaw-2862	106	2	such	such	ADJ
taxlaw-2862	106	3	exemptions	exemption	NOUN
taxlaw-2862	106	4	stipulate	stipulate	VERB
taxlaw-2862	106	5	that	that	SCONJ
taxlaw-2862	106	6	enterprises	enterprise	NOUN
taxlaw-2862	106	7	(	(	PUNCT
taxlaw-2862	106	8	in	in	ADP
taxlaw-2862	106	9	whatever	whatever	DET
taxlaw-2862	106	10	legal	legal	ADJ
taxlaw-2862	106	11	form	form	NOUN
taxlaw-2862	106	12	,	,	PUNCT
taxlaw-2862	106	13	including	include	VERB
taxlaw-2862	106	14	sole	sole	ADJ
taxlaw-2862	106	15	proprietor	proprietor	NOUN
taxlaw-2862	106	16	and	and	CCONJ
taxlaw-2862	106	17	own	own	ADJ
taxlaw-2862	106	18	-	-	PUNCT
taxlaw-2862	106	19	account	account	NOUN
taxlaw-2862	106	20	work15	work15	NOUN
taxlaw-2862	106	21	)	)	PUNCT
taxlaw-2862	106	22	under	under	ADP
taxlaw-2862	106	23	a	a	DET
taxlaw-2862	106	24	designated	designate	VERB
taxlaw-2862	106	25	size	size	NOUN
taxlaw-2862	106	26	are	be	AUX
taxlaw-2862	106	27	not	not	PART
taxlaw-2862	106	28	required	require	VERB
taxlaw-2862	106	29	to	to	PART
taxlaw-2862	106	30	register	register	VERB
taxlaw-2862	106	31	for	for	ADP
taxlaw-2862	106	32	and	and	CCONJ
taxlaw-2862	106	33	charge	charge	VERB
taxlaw-2862	106	34	vat	vat	NOUN
taxlaw-2862	106	35	at	at	ADP
taxlaw-2862	106	36	the	the	DET
taxlaw-2862	106	37	point	point	NOUN
taxlaw-2862	106	38	of	of	ADP
taxlaw-2862	106	39	sale.16	sale.16	NOUN
taxlaw-2862	106	40	although	although	SCONJ
taxlaw-2862	106	41	small	small	ADJ
taxlaw-2862	106	42	suppliers	supplier	NOUN
taxlaw-2862	106	43	are	be	AUX
taxlaw-2862	106	44	not	not	PART
taxlaw-2862	106	45	legally	legally	ADV
taxlaw-2862	106	46	required	require	VERB
taxlaw-2862	106	47	to	to	PART
taxlaw-2862	106	48	register,17	register,17	VERB
taxlaw-2862	106	49	many	many	ADJ
taxlaw-2862	106	50	vat	vat	NOUN
taxlaw-2862	106	51	statutes	statute	NOUN
taxlaw-2862	106	52	allow	allow	VERB
taxlaw-2862	106	53	for	for	ADP
taxlaw-2862	106	54	optional	optional	ADJ
taxlaw-2862	106	55	registration	registration	NOUN
taxlaw-2862	106	56	.	.	PUNCT
taxlaw-2862	107	1	18	18	NUM
taxlaw-2862	107	2	the	the	DET
taxlaw-2862	107	3	small	small	ADJ
taxlaw-2862	107	4	supplier	supplier	NOUN
taxlaw-2862	107	5	rules	rule	NOUN
taxlaw-2862	107	6	,	,	PUNCT
taxlaw-2862	107	7	which	which	PRON
taxlaw-2862	107	8	are	be	AUX
taxlaw-2862	107	9	typically	typically	ADV
taxlaw-2862	107	10	operationalized	operationalize	VERB
taxlaw-2862	107	11	by	by	ADP
taxlaw-2862	107	12	a	a	DET
taxlaw-2862	107	13	employed	employ	VERB
taxlaw-2862	107	14	taxpayers	taxpayer	NOUN
taxlaw-2862	107	15	receive	receive	VERB
taxlaw-2862	107	16	income	income	NOUN
taxlaw-2862	107	17	that	that	PRON
taxlaw-2862	107	18	is	be	AUX
taxlaw-2862	107	19	not	not	PART
taxlaw-2862	107	20	subject	subject	ADJ
taxlaw-2862	107	21	to	to	ADP
taxlaw-2862	107	22	third	third	ADJ
taxlaw-2862	107	23	-	-	PUNCT
taxlaw-2862	107	24	party	party	NOUN
taxlaw-2862	107	25	reporting	reporting	NOUN
taxlaw-2862	107	26	,	,	PUNCT
taxlaw-2862	107	27	it	it	PRON
taxlaw-2862	107	28	is	be	AUX
taxlaw-2862	107	29	challenging	challenge	VERB
taxlaw-2862	107	30	for	for	SCONJ
taxlaw-2862	107	31	tax	tax	NOUN
taxlaw-2862	107	32	authorities	authority	NOUN
taxlaw-2862	107	33	to	to	PART
taxlaw-2862	107	34	effectively	effectively	ADV
taxlaw-2862	107	35	enforce	enforce	VERB
taxlaw-2862	107	36	compliance	compliance	NOUN
taxlaw-2862	107	37	among	among	ADP
taxlaw-2862	107	38	this	this	DET
taxlaw-2862	107	39	population	population	NOUN
taxlaw-2862	107	40	.	.	PUNCT
taxlaw-2862	108	1	see	see	VERB
taxlaw-2862	108	2	internal	internal	ADJ
taxlaw-2862	108	3	revenue	revenue	NOUN
taxlaw-2862	108	4	service	service	NOUN
taxlaw-2862	108	5	,	,	PUNCT
taxlaw-2862	108	6	tax	tax	NOUN
taxlaw-2862	108	7	gap	gap	NOUN
taxlaw-2862	108	8	estimates	estimate	NOUN
taxlaw-2862	108	9	for	for	ADP
taxlaw-2862	108	10	tax	tax	NOUN
taxlaw-2862	108	11	years	year	NOUN
taxlaw-2862	108	12	2008–2010	2008–2010	NUM
taxlaw-2862	108	13	(	(	PUNCT
taxlaw-2862	108	14	apr	apr	PROPN
taxlaw-2862	108	15	.	.	PROPN
taxlaw-2862	108	16	2016	2016	NUM
taxlaw-2862	108	17	)	)	PUNCT
taxlaw-2862	108	18	,	,	PUNCT
taxlaw-2862	109	1	https://www.irs.gov/pub/newsroom/tax%20gap%20estimates%20for%202008%20through%202010.pdf	https://www.irs.gov/pub/newsroom/tax%20gap%20estimates%20for%202008%20through%202010.pdf	PROPN
taxlaw-2862	110	1	[	[	X
taxlaw-2862	110	2	perma.cc/a6ps-c4fx	perma.cc/a6ps-c4fx	X
taxlaw-2862	110	3	]	]	X
taxlaw-2862	110	4	(	(	PUNCT
taxlaw-2862	110	5	discussing	discuss	VERB
taxlaw-2862	110	6	role	role	NOUN
taxlaw-2862	110	7	of	of	ADP
taxlaw-2862	110	8	non	non	ADJ
taxlaw-2862	110	9	-	-	ADJ
taxlaw-2862	110	10	information	information	NOUN
taxlaw-2862	110	11	-	-	PUNCT
taxlaw-2862	110	12	reported	report	VERB
taxlaw-2862	110	13	income	income	NOUN
taxlaw-2862	110	14	in	in	ADP
taxlaw-2862	110	15	constituting	constitute	VERB
taxlaw-2862	110	16	the	the	DET
taxlaw-2862	110	17	us	us	PROPN
taxlaw-2862	110	18	’s	’s	PART
taxlaw-2862	110	19	net	net	ADJ
taxlaw-2862	110	20	tax	tax	NOUN
taxlaw-2862	110	21	gap	gap	NOUN
taxlaw-2862	110	22	of	of	ADP
taxlaw-2862	110	23	$	$	SYM
taxlaw-2862	110	24	406	406	NUM
taxlaw-2862	110	25	billion	billion	NUM
taxlaw-2862	110	26	)	)	PUNCT
taxlaw-2862	110	27	.	.	PUNCT
taxlaw-2862	111	1	13	13	NUM
taxlaw-2862	112	1	the	the	DET
taxlaw-2862	112	2	academic	academic	ADJ
taxlaw-2862	112	3	tax	tax	NOUN
taxlaw-2862	112	4	law	law	NOUN
taxlaw-2862	112	5	literature	literature	NOUN
taxlaw-2862	112	6	lacks	lack	VERB
taxlaw-2862	112	7	a	a	DET
taxlaw-2862	112	8	dedicated	dedicated	ADJ
taxlaw-2862	112	9	discussion	discussion	NOUN
taxlaw-2862	112	10	of	of	ADP
taxlaw-2862	112	11	the	the	DET
taxlaw-2862	112	12	registration	registration	NOUN
taxlaw-2862	112	13	threshold	threshold	NOUN
taxlaw-2862	112	14	and	and	CCONJ
taxlaw-2862	112	15	the	the	DET
taxlaw-2862	112	16	corresponding	corresponding	ADJ
taxlaw-2862	112	17	scope	scope	NOUN
taxlaw-2862	112	18	of	of	ADP
taxlaw-2862	112	19	the	the	DET
taxlaw-2862	112	20	small	small	ADJ
taxlaw-2862	112	21	supplier	supplier	NOUN
taxlaw-2862	112	22	definition	definition	NOUN
taxlaw-2862	112	23	in	in	ADP
taxlaw-2862	112	24	a	a	DET
taxlaw-2862	112	25	vat	vat	NOUN
taxlaw-2862	112	26	.	.	PUNCT
taxlaw-2862	113	1	however	however	ADV
taxlaw-2862	113	2	,	,	PUNCT
taxlaw-2862	113	3	two	two	NUM
taxlaw-2862	113	4	older	old	ADJ
taxlaw-2862	113	5	articles	article	NOUN
taxlaw-2862	113	6	,	,	PUNCT
taxlaw-2862	113	7	both	both	PRON
taxlaw-2862	113	8	by	by	ADP
taxlaw-2862	113	9	professor	professor	NOUN
taxlaw-2862	113	10	william	william	PROPN
taxlaw-2862	113	11	turnier	turnier	PROPN
taxlaw-2862	113	12	,	,	PUNCT
taxlaw-2862	113	13	ably	ably	ADV
taxlaw-2862	113	14	address	address	VERB
taxlaw-2862	113	15	many	many	ADJ
taxlaw-2862	113	16	of	of	ADP
taxlaw-2862	113	17	the	the	DET
taxlaw-2862	113	18	issues	issue	NOUN
taxlaw-2862	113	19	that	that	PRON
taxlaw-2862	113	20	intersect	intersect	VERB
taxlaw-2862	113	21	with	with	ADP
taxlaw-2862	113	22	an	an	DET
taxlaw-2862	113	23	assessment	assessment	NOUN
taxlaw-2862	113	24	of	of	ADP
taxlaw-2862	113	25	the	the	DET
taxlaw-2862	113	26	threshold	threshold	NOUN
taxlaw-2862	113	27	’s	’s	PART
taxlaw-2862	113	28	level	level	NOUN
taxlaw-2862	113	29	,	,	PUNCT
taxlaw-2862	113	30	but	but	CCONJ
taxlaw-2862	113	31	they	they	PRON
taxlaw-2862	113	32	do	do	AUX
taxlaw-2862	113	33	not	not	PART
taxlaw-2862	113	34	focus	focus	VERB
taxlaw-2862	113	35	on	on	ADP
taxlaw-2862	113	36	the	the	DET
taxlaw-2862	113	37	threshold	threshold	NOUN
taxlaw-2862	113	38	per	per	ADP
taxlaw-2862	113	39	se	se	X
taxlaw-2862	113	40	.	.	PUNCT
taxlaw-2862	114	1	see	see	VERB
taxlaw-2862	114	2	william	william	PROPN
taxlaw-2862	114	3	turnier	turnier	PROPN
taxlaw-2862	114	4	,	,	PUNCT
taxlaw-2862	114	5	accommodating	accommodate	VERB
taxlaw-2862	114	6	to	to	ADP
taxlaw-2862	114	7	the	the	DET
taxlaw-2862	114	8	small	small	ADJ
taxlaw-2862	114	9	business	business	NOUN
taxlaw-2862	114	10	problem	problem	NOUN
taxlaw-2862	114	11	under	under	ADP
taxlaw-2862	114	12	a	a	DET
taxlaw-2862	114	13	vat	vat	NOUN
taxlaw-2862	114	14	,	,	PUNCT
taxlaw-2862	114	15	47	47	NUM
taxlaw-2862	114	16	tax	tax	NOUN
taxlaw-2862	114	17	law	law	NOUN
taxlaw-2862	114	18	.	.	PUNCT
taxlaw-2862	115	1	963	963	NUM
taxlaw-2862	115	2	,	,	PUNCT
taxlaw-2862	115	3	978	978	NUM
taxlaw-2862	115	4	(	(	PUNCT
taxlaw-2862	115	5	1993	1993	NUM
taxlaw-2862	115	6	)	)	PUNCT
taxlaw-2862	116	1	[	[	X
taxlaw-2862	116	2	hereinafter	hereinafter	NOUN
taxlaw-2862	116	3	turnier	turnier	NOUN
taxlaw-2862	116	4	,	,	PUNCT
taxlaw-2862	116	5	accommodating	accommodate	VERB
taxlaw-2862	116	6	]	]	PUNCT
taxlaw-2862	116	7	(	(	PUNCT
taxlaw-2862	116	8	stating	state	VERB
taxlaw-2862	116	9	that	that	SCONJ
taxlaw-2862	116	10	with	with	ADP
taxlaw-2862	116	11	respect	respect	NOUN
taxlaw-2862	116	12	to	to	ADP
taxlaw-2862	116	13	a	a	DET
taxlaw-2862	116	14	prospective	prospective	ADJ
taxlaw-2862	116	15	us	us	PROPN
taxlaw-2862	116	16	vat	vat	NOUN
taxlaw-2862	116	17	,	,	PUNCT
taxlaw-2862	116	18	“	"	PUNCT
taxlaw-2862	116	19	[	[	X
taxlaw-2862	116	20	i]f	i]f	ADJ
taxlaw-2862	116	21	congress	congress	PROPN
taxlaw-2862	116	22	decides	decide	VERB
taxlaw-2862	116	23	to	to	PART
taxlaw-2862	116	24	exempt	exempt	VERB
taxlaw-2862	116	25	small	small	ADJ
taxlaw-2862	116	26	businesses	business	NOUN
taxlaw-2862	116	27	,	,	PUNCT
taxlaw-2862	116	28	it	it	PRON
taxlaw-2862	116	29	should	should	AUX
taxlaw-2862	116	30	consider	consider	VERB
taxlaw-2862	116	31	several	several	ADJ
taxlaw-2862	116	32	issues	issue	NOUN
taxlaw-2862	116	33	.	.	PUNCT
taxlaw-2862	117	1	most	most	ADV
taxlaw-2862	117	2	significant	significant	ADJ
taxlaw-2862	117	3	would	would	AUX
taxlaw-2862	117	4	be	be	AUX
taxlaw-2862	117	5	the	the	DET
taxlaw-2862	117	6	amount	amount	NOUN
taxlaw-2862	117	7	of	of	ADP
taxlaw-2862	117	8	the	the	DET
taxlaw-2862	117	9	exemption	exemption	NOUN
taxlaw-2862	117	10	.	.	PUNCT
taxlaw-2862	118	1	presumably	presumably	ADV
taxlaw-2862	118	2	a	a	DET
taxlaw-2862	118	3	decision	decision	NOUN
taxlaw-2862	118	4	to	to	PART
taxlaw-2862	118	5	exempt	exempt	VERB
taxlaw-2862	118	6	small	small	ADJ
taxlaw-2862	118	7	businesses	business	NOUN
taxlaw-2862	118	8	would	would	AUX
taxlaw-2862	118	9	be	be	AUX
taxlaw-2862	118	10	based	base	VERB
taxlaw-2862	118	11	on	on	ADP
taxlaw-2862	118	12	the	the	DET
taxlaw-2862	118	13	modest	modest	ADJ
taxlaw-2862	118	14	contribution	contribution	NOUN
taxlaw-2862	118	15	by	by	ADP
taxlaw-2862	118	16	small	small	ADJ
taxlaw-2862	118	17	businesses	business	NOUN
taxlaw-2862	118	18	to	to	PART
taxlaw-2862	118	19	vat	vat	VERB
taxlaw-2862	118	20	revenue	revenue	NOUN
taxlaw-2862	118	21	and	and	CCONJ
taxlaw-2862	118	22	their	their	PRON
taxlaw-2862	118	23	large	large	ADJ
taxlaw-2862	118	24	contribution	contribution	NOUN
taxlaw-2862	118	25	to	to	ADP
taxlaw-2862	118	26	compliance	compliance	NOUN
taxlaw-2862	118	27	and	and	CCONJ
taxlaw-2862	118	28	administration	administration	NOUN
taxlaw-2862	118	29	costs	cost	NOUN
taxlaw-2862	118	30	.	.	PUNCT
taxlaw-2862	119	1	evaluation	evaluation	NOUN
taxlaw-2862	119	2	of	of	ADP
taxlaw-2862	119	3	these	these	DET
taxlaw-2862	119	4	factors	factor	NOUN
taxlaw-2862	119	5	and	and	CCONJ
taxlaw-2862	119	6	their	their	PRON
taxlaw-2862	119	7	relationship	relationship	NOUN
taxlaw-2862	119	8	to	to	ADP
taxlaw-2862	119	9	the	the	DET
taxlaw-2862	119	10	exemption	exemption	NOUN
taxlaw-2862	119	11	ceiling	ceiling	NOUN
taxlaw-2862	119	12	is	be	AUX
taxlaw-2862	119	13	best	well	ADV
taxlaw-2862	119	14	left	leave	VERB
taxlaw-2862	119	15	to	to	ADP
taxlaw-2862	119	16	the	the	DET
taxlaw-2862	119	17	treasury	treasury	NOUN
taxlaw-2862	119	18	and	and	CCONJ
taxlaw-2862	119	19	the	the	DET
taxlaw-2862	119	20	joint	joint	ADJ
taxlaw-2862	119	21	committee	committee	NOUN
taxlaw-2862	119	22	on	on	ADP
taxlaw-2862	119	23	taxation	taxation	NOUN
taxlaw-2862	119	24	”	"	PUNCT
taxlaw-2862	120	1	(	(	PUNCT
taxlaw-2862	120	2	citations	citation	NOUN
taxlaw-2862	120	3	omitted	omit	VERB
taxlaw-2862	120	4	)	)	PUNCT
taxlaw-2862	120	5	)	)	PUNCT
taxlaw-2862	120	6	.	.	PUNCT
taxlaw-2862	121	1	see	see	VERB
taxlaw-2862	121	2	also	also	ADV
taxlaw-2862	121	3	william	william	PROPN
taxlaw-2862	121	4	turnier	turnier	PROPN
taxlaw-2862	121	5	,	,	PUNCT
taxlaw-2862	121	6	designing	design	VERB
taxlaw-2862	121	7	an	an	DET
taxlaw-2862	121	8	efficient	efficient	ADJ
taxlaw-2862	121	9	value	value	NOUN
taxlaw-2862	121	10	-	-	PUNCT
taxlaw-2862	121	11	added	add	VERB
taxlaw-2862	121	12	tax	tax	NOUN
taxlaw-2862	121	13	,	,	PUNCT
taxlaw-2862	121	14	39	39	NUM
taxlaw-2862	121	15	tax	tax	NOUN
taxlaw-2862	121	16	l.	l.	PROPN
taxlaw-2862	121	17	rev	rev	PROPN
taxlaw-2862	121	18	.	.	PROPN
taxlaw-2862	122	1	435	435	NUM
taxlaw-2862	122	2	(	(	PUNCT
taxlaw-2862	122	3	1983	1983	NUM
taxlaw-2862	122	4	)	)	PUNCT
taxlaw-2862	123	1	[	[	X
taxlaw-2862	123	2	hereinafter	hereinafter	NOUN
taxlaw-2862	123	3	turnier	turnier	NOUN
taxlaw-2862	123	4	,	,	PUNCT
taxlaw-2862	123	5	designing	design	VERB
taxlaw-2862	123	6	]	]	PUNCT
taxlaw-2862	123	7	(	(	PUNCT
taxlaw-2862	123	8	introducing	introduce	VERB
taxlaw-2862	123	9	the	the	DET
taxlaw-2862	123	10	rules	rule	NOUN
taxlaw-2862	123	11	for	for	ADP
taxlaw-2862	123	12	the	the	DET
taxlaw-2862	123	13	introductory	introductory	ADJ
taxlaw-2862	123	14	uk	uk	PROPN
taxlaw-2862	123	15	vat	vat	NOUN
taxlaw-2862	123	16	threshold	threshold	NOUN
taxlaw-2862	123	17	;	;	PUNCT
taxlaw-2862	123	18	concluding	conclude	VERB
taxlaw-2862	123	19	on	on	ADP
taxlaw-2862	123	20	the	the	DET
taxlaw-2862	123	21	basis	basis	NOUN
taxlaw-2862	123	22	of	of	ADP
taxlaw-2862	123	23	a	a	DET
taxlaw-2862	123	24	qualitative	qualitative	ADJ
taxlaw-2862	123	25	interview	interview	NOUN
taxlaw-2862	123	26	study	study	NOUN
taxlaw-2862	123	27	that	that	SCONJ
taxlaw-2862	123	28	the	the	DET
taxlaw-2862	123	29	registration	registration	NOUN
taxlaw-2862	123	30	threshold	threshold	NOUN
taxlaw-2862	123	31	could	could	AUX
taxlaw-2862	123	32	be	be	AUX
taxlaw-2862	123	33	raised	raise	VERB
taxlaw-2862	123	34	without	without	ADP
taxlaw-2862	123	35	significant	significant	ADJ
taxlaw-2862	123	36	loss	loss	NOUN
taxlaw-2862	123	37	of	of	ADP
taxlaw-2862	123	38	revenue	revenue	NOUN
taxlaw-2862	123	39	and	and	CCONJ
taxlaw-2862	123	40	with	with	ADP
taxlaw-2862	123	41	substantial	substantial	ADJ
taxlaw-2862	123	42	compliance	compliance	NOUN
taxlaw-2862	123	43	and	and	CCONJ
taxlaw-2862	123	44	administration	administration	NOUN
taxlaw-2862	123	45	cost	cost	NOUN
taxlaw-2862	123	46	savings	saving	NOUN
taxlaw-2862	123	47	;	;	PUNCT
taxlaw-2862	123	48	parlaying	parlay	VERB
taxlaw-2862	123	49	these	these	DET
taxlaw-2862	123	50	observations	observation	NOUN
taxlaw-2862	123	51	into	into	ADP
taxlaw-2862	123	52	a	a	DET
taxlaw-2862	123	53	recommendation	recommendation	NOUN
taxlaw-2862	123	54	that	that	SCONJ
taxlaw-2862	123	55	the	the	DET
taxlaw-2862	123	56	number	number	NOUN
taxlaw-2862	123	57	of	of	ADP
taxlaw-2862	123	58	taxpayers	taxpayer	NOUN
taxlaw-2862	123	59	in	in	ADP
taxlaw-2862	123	60	a	a	DET
taxlaw-2862	123	61	vat	vat	NOUN
taxlaw-2862	123	62	should	should	AUX
taxlaw-2862	123	63	be	be	AUX
taxlaw-2862	123	64	minimized	minimize	VERB
taxlaw-2862	123	65	and	and	CCONJ
taxlaw-2862	123	66	offering	offer	VERB
taxlaw-2862	123	67	suggestions	suggestion	NOUN
taxlaw-2862	123	68	about	about	ADP
taxlaw-2862	123	69	how	how	SCONJ
taxlaw-2862	123	70	to	to	PART
taxlaw-2862	123	71	minimize	minimize	VERB
taxlaw-2862	123	72	compliance	compliance	NOUN
taxlaw-2862	123	73	costs	cost	NOUN
taxlaw-2862	123	74	for	for	ADP
taxlaw-2862	123	75	the	the	DET
taxlaw-2862	123	76	smallest	small	ADJ
taxlaw-2862	123	77	traders	trader	NOUN
taxlaw-2862	123	78	through	through	ADP
taxlaw-2862	123	79	an	an	DET
taxlaw-2862	123	80	exemption	exemption	NOUN
taxlaw-2862	123	81	or	or	CCONJ
taxlaw-2862	123	82	other	other	ADJ
taxlaw-2862	123	83	approaches	approach	NOUN
taxlaw-2862	123	84	)	)	PUNCT
taxlaw-2862	123	85	.	.	PUNCT
taxlaw-2862	124	1	14	14	NUM
taxlaw-2862	124	2	see	see	VERB
taxlaw-2862	124	3	liam	liam	PROPN
taxlaw-2862	124	4	ebrill	ebrill	NOUN
taxlaw-2862	124	5	,	,	PUNCT
taxlaw-2862	124	6	michael	michael	PROPN
taxlaw-2862	124	7	keen	keen	PROPN
taxlaw-2862	124	8	,	,	PUNCT
taxlaw-2862	124	9	jean	jean	PROPN
taxlaw-2862	124	10	-	-	PUNCT
taxlaw-2862	124	11	paul	paul	PROPN
taxlaw-2862	124	12	bodin	bodin	PROPN
taxlaw-2862	124	13	&	&	CCONJ
taxlaw-2862	124	14	victoria	victoria	PROPN
taxlaw-2862	124	15	summers	summers	PROPN
taxlaw-2862	124	16	,	,	PUNCT
taxlaw-2862	124	17	the	the	DET
taxlaw-2862	124	18	modern	modern	ADJ
taxlaw-2862	124	19	vat	vat	NOUN
taxlaw-2862	124	20	113	113	NUM
taxlaw-2862	124	21	(	(	PUNCT
taxlaw-2862	124	22	2001	2001	NUM
taxlaw-2862	124	23	)	)	PUNCT
taxlaw-2862	124	24	(	(	PUNCT
taxlaw-2862	124	25	noting	note	VERB
taxlaw-2862	124	26	at	at	ADP
taxlaw-2862	124	27	the	the	DET
taxlaw-2862	124	28	outset	outset	NOUN
taxlaw-2862	124	29	of	of	ADP
taxlaw-2862	124	30	their	their	PRON
taxlaw-2862	124	31	chapter	chapter	NOUN
taxlaw-2862	124	32	on	on	ADP
taxlaw-2862	124	33	vat	vat	NOUN
taxlaw-2862	124	34	thresholds	threshold	VERB
taxlaw-2862	124	35	that	that	SCONJ
taxlaw-2862	124	36	“	"	PUNCT
taxlaw-2862	124	37	[	[	X
taxlaw-2862	124	38	e]xperience	e]xperience	NOUN
taxlaw-2862	124	39	has	have	AUX
taxlaw-2862	124	40	taught	teach	VERB
taxlaw-2862	124	41	,	,	PUNCT
taxlaw-2862	124	42	sometimes	sometimes	ADV
taxlaw-2862	124	43	harshly	harshly	ADV
taxlaw-2862	124	44	,	,	PUNCT
taxlaw-2862	124	45	that	that	SCONJ
taxlaw-2862	124	46	a	a	DET
taxlaw-2862	124	47	critical	critical	ADJ
taxlaw-2862	124	48	decision	decision	NOUN
taxlaw-2862	124	49	in	in	ADP
taxlaw-2862	124	50	designing	design	VERB
taxlaw-2862	124	51	a	a	DET
taxlaw-2862	124	52	vat	vat	NOUN
taxlaw-2862	124	53	is	be	AUX
taxlaw-2862	124	54	the	the	DET
taxlaw-2862	124	55	threshold	threshold	NOUN
taxlaw-2862	124	56	level	level	NOUN
taxlaw-2862	124	57	of	of	ADP
taxlaw-2862	124	58	firm	firm	ADJ
taxlaw-2862	124	59	size	size	NOUN
taxlaw-2862	124	60	above	above	ADP
taxlaw-2862	124	61	which	which	DET
taxlaw-2862	124	62	registration	registration	NOUN
taxlaw-2862	124	63	for	for	ADP
taxlaw-2862	124	64	the	the	DET
taxlaw-2862	124	65	tax	tax	NOUN
taxlaw-2862	124	66	is	be	AUX
taxlaw-2862	124	67	compulsory	compulsory	ADJ
taxlaw-2862	124	68	”	"	PUNCT
taxlaw-2862	124	69	)	)	PUNCT
taxlaw-2862	124	70	.	.	PUNCT
taxlaw-2862	125	1	15	15	NUM
taxlaw-2862	125	2	see	see	VERB
taxlaw-2862	125	3	schenk	schenk	PROPN
taxlaw-2862	125	4	et	et	PROPN
taxlaw-2862	125	5	al	al	PROPN
taxlaw-2862	125	6	.	.	PROPN
taxlaw-2862	125	7	,	,	PUNCT
taxlaw-2862	125	8	supra	supra	PROPN
taxlaw-2862	125	9	note	note	NOUN
taxlaw-2862	125	10	3	3	NUM
taxlaw-2862	125	11	,	,	PUNCT
taxlaw-2862	125	12	at	at	ADP
taxlaw-2862	125	13	59	59	NUM
taxlaw-2862	125	14	-	-	SYM
taxlaw-2862	125	15	60	60	NUM
taxlaw-2862	125	16	.	.	PUNCT
taxlaw-2862	126	1	16	16	NUM
taxlaw-2862	126	2	see	see	VERB
taxlaw-2862	126	3	i	i	PRON
taxlaw-2862	126	4	d.	d.	PROPN
taxlaw-2862	126	5	at	at	ADP
taxlaw-2862	126	6	60	60	NUM
taxlaw-2862	126	7	(	(	PUNCT
taxlaw-2862	126	8	“	"	PUNCT
taxlaw-2862	126	9	[	[	X
taxlaw-2862	126	10	m]ost	m]ost	NOUN
taxlaw-2862	126	11	vat	vat	NOUN
taxlaw-2862	126	12	systems	system	NOUN
taxlaw-2862	126	13	require	require	VERB
taxlaw-2862	126	14	persons	person	NOUN
taxlaw-2862	126	15	engaged	engage	VERB
taxlaw-2862	126	16	in	in	ADP
taxlaw-2862	126	17	regular	regular	ADJ
taxlaw-2862	126	18	business	business	NOUN
taxlaw-2862	126	19	activity	activity	NOUN
taxlaw-2862	126	20	to	to	PART
taxlaw-2862	126	21	register	register	VERB
taxlaw-2862	126	22	if	if	SCONJ
taxlaw-2862	126	23	their	their	PRON
taxlaw-2862	126	24	taxable	taxable	ADJ
taxlaw-2862	126	25	sales	sale	NOUN
taxlaw-2862	126	26	in	in	ADP
taxlaw-2862	126	27	a	a	DET
taxlaw-2862	126	28	given	give	VERB
taxlaw-2862	126	29	period	period	NOUN
taxlaw-2862	126	30	(	(	PUNCT
taxlaw-2862	126	31	usually	usually	ADV
taxlaw-2862	126	32	a	a	DET
taxlaw-2862	126	33	year	year	NOUN
taxlaw-2862	126	34	)	)	PUNCT
taxlaw-2862	126	35	exceed	exceed	VERB
taxlaw-2862	126	36	a	a	DET
taxlaw-2862	126	37	threshold	threshold	NOUN
taxlaw-2862	126	38	level	level	NOUN
taxlaw-2862	126	39	”	"	PUNCT
taxlaw-2862	126	40	)	)	PUNCT
taxlaw-2862	126	41	.	.	PUNCT
taxlaw-2862	127	1	17	17	NUM
taxlaw-2862	127	2	this	this	PRON
taxlaw-2862	127	3	is	be	AUX
taxlaw-2862	127	4	generally	generally	ADV
taxlaw-2862	127	5	true	true	ADJ
taxlaw-2862	127	6	,	,	PUNCT
taxlaw-2862	127	7	but	but	CCONJ
taxlaw-2862	127	8	there	there	PRON
taxlaw-2862	127	9	are	be	VERB
taxlaw-2862	127	10	some	some	DET
taxlaw-2862	127	11	jurisdictions	jurisdiction	NOUN
taxlaw-2862	127	12	,	,	PUNCT
taxlaw-2862	127	13	such	such	ADJ
taxlaw-2862	127	14	as	as	ADP
taxlaw-2862	127	15	israel	israel	PROPN
taxlaw-2862	127	16	,	,	PUNCT
taxlaw-2862	127	17	that	that	PRON
taxlaw-2862	127	18	require	require	VERB
taxlaw-2862	127	19	registration	registration	NOUN
taxlaw-2862	127	20	for	for	ADP
taxlaw-2862	127	21	all	all	DET
taxlaw-2862	127	22	firms	firm	NOUN
taxlaw-2862	127	23	but	but	CCONJ
taxlaw-2862	127	24	exempt	exempt	VERB
taxlaw-2862	127	25	the	the	DET
taxlaw-2862	127	26	small	small	ADJ
taxlaw-2862	127	27	from	from	ADP
taxlaw-2862	127	28	collecting	collect	VERB
taxlaw-2862	127	29	and	and	CCONJ
taxlaw-2862	127	30	remitting	remit	VERB
taxlaw-2862	127	31	tax	tax	NOUN
taxlaw-2862	127	32	.	.	PUNCT
taxlaw-2862	128	1	see	see	VERB
taxlaw-2862	128	2	vat	vat	NOUN
taxlaw-2862	128	3	navigator	navigator	NOUN
taxlaw-2862	128	4	:	:	PUNCT
taxlaw-2862	128	5	israel	israel	PROPN
taxlaw-2862	128	6	,	,	PUNCT
taxlaw-2862	128	7	bloomberg	bloomberg	PROPN
taxlaw-2862	128	8	bna	bna	PROPN
taxlaw-2862	128	9	(	(	PUNCT
taxlaw-2862	128	10	july	july	PROPN
taxlaw-2862	128	11	2014	2014	NUM
taxlaw-2862	128	12	)	)	PUNCT
taxlaw-2862	128	13	,	,	PUNCT
taxlaw-2862	128	14	http://www.shekeltax.co.il/he/images/stories/site/vatn0714_israel_corrected_04.09.14.pdf	http://www.shekeltax.co.il/he/images/stories/site/vatn0714_israel_corrected_04.09.14.pdf	NOUN
taxlaw-2862	128	15	[	[	X
taxlaw-2862	128	16	perma.cc/2jh9-dawg	perma.cc/2jh9-dawg	NOUN
taxlaw-2862	128	17	]	]	PUNCT
taxlaw-2862	128	18	.	.	PUNCT
taxlaw-2862	129	1	18	18	NUM
taxlaw-2862	129	2	see	see	VERB
taxlaw-2862	129	3	sharon	sharon	PROPN
taxlaw-2862	129	4	smulders	smulders	PROPN
taxlaw-2862	129	5	&	&	CCONJ
taxlaw-2862	129	6	chris	chris	PROPN
taxlaw-2862	129	7	evans	evans	PROPN
taxlaw-2862	129	8	,	,	PUNCT
taxlaw-2862	129	9	mitigating	mitigate	VERB
taxlaw-2862	129	10	vat	vat	NOUN
taxlaw-2862	129	11	compliance	compliance	NOUN
taxlaw-2862	129	12	costs	cost	NOUN
taxlaw-2862	129	13	–	–	PUNCT
taxlaw-2862	129	14	a	a	DET
taxlaw-2862	129	15	developing	develop	VERB
taxlaw-2862	129	16	country	country	NOUN
taxlaw-2862	129	17	perspective	perspective	NOUN
taxlaw-2862	129	18	,	,	PUNCT
taxlaw-2862	129	19	32	32	NUM
taxlaw-2862	129	20	austl	austl	NOUN
taxlaw-2862	129	21	.	.	PUNCT
taxlaw-2862	130	1	tax	tax	NOUN
taxlaw-2862	130	2	f.	f.	PROPN
taxlaw-2862	130	3	283	283	NUM
taxlaw-2862	130	4	,	,	PUNCT
taxlaw-2862	130	5	295	295	NUM
taxlaw-2862	130	6	(	(	PUNCT
taxlaw-2862	130	7	2017	2017	NUM
taxlaw-2862	130	8	)	)	PUNCT
taxlaw-2862	130	9	(	(	PUNCT
taxlaw-2862	130	10	“	"	PUNCT
taxlaw-2862	130	11	virtually	virtually	ADV
taxlaw-2862	130	12	all	all	DET
taxlaw-2862	130	13	countries	country	NOUN
taxlaw-2862	130	14	with	with	ADP
taxlaw-2862	130	15	thresholds	threshold	NOUN
taxlaw-2862	130	16	allow	allow	VERB
taxlaw-2862	130	17	small	small	ADJ
taxlaw-2862	130	18	businesses	business	NOUN
taxlaw-2862	130	19	to	to	PART
taxlaw-2862	130	20	register	register	VERB
taxlaw-2862	130	21	for	for	ADP
taxlaw-2862	130	22	the	the	DET
taxlaw-2862	130	23	vat	vat	NOUN
taxlaw-2862	130	24	if	if	SCONJ
taxlaw-2862	130	25	they	they	PRON
taxlaw-2862	130	26	so	so	ADV
taxlaw-2862	130	27	choose	choose	VERB
taxlaw-2862	130	28	”	"	PUNCT
taxlaw-2862	130	29	)	)	PUNCT
taxlaw-2862	130	30	.	.	PUNCT
taxlaw-2862	131	1	see	see	VERB
taxlaw-2862	131	2	also	also	ADV
taxlaw-2862	131	3	turnier	turnier	NOUN
taxlaw-2862	131	4	,	,	PUNCT
taxlaw-2862	131	5	accommodating	accommodate	VERB
taxlaw-2862	131	6	,	,	PUNCT
taxlaw-2862	131	7	supra	supra	PROPN
taxlaw-2862	131	8	note	note	NOUN
taxlaw-2862	131	9	13	13	NUM
taxlaw-2862	131	10	,	,	PUNCT
taxlaw-2862	131	11	at	at	ADP
taxlaw-2862	131	12	978	978	NUM
taxlaw-2862	131	13	-	-	SYM
taxlaw-2862	131	14	80	80	NUM
taxlaw-2862	131	15	(	(	PUNCT
taxlaw-2862	131	16	noting	note	VERB
taxlaw-2862	131	17	that	that	SCONJ
taxlaw-2862	131	18	“	"	PUNCT
taxlaw-2862	131	19	denial	denial	NOUN
taxlaw-2862	131	20	of	of	ADP
taxlaw-2862	131	21	the	the	DET
taxlaw-2862	131	22	option	option	NOUN
taxlaw-2862	131	23	to	to	PART
taxlaw-2862	131	24	be	be	AUX
taxlaw-2862	131	25	taxable	taxable	ADJ
taxlaw-2862	131	26	is	be	AUX
taxlaw-2862	131	27	probably	probably	ADV
taxlaw-2862	131	28	not	not	PART
taxlaw-2862	131	29	politically	politically	ADV
taxlaw-2862	131	30	viable	viable	ADJ
taxlaw-2862	131	31	”	"	PUNCT
taxlaw-2862	131	32	)	)	PUNCT
taxlaw-2862	131	33	.	.	PUNCT
taxlaw-2862	132	1	some	some	DET
taxlaw-2862	132	2	vats	vat	NOUN
taxlaw-2862	132	3	do	do	AUX
taxlaw-2862	132	4	deny	deny	VERB
taxlaw-2862	132	5	voluntary	voluntary	ADJ
taxlaw-2862	132	6	registration	registration	NOUN
taxlaw-2862	132	7	to	to	ADP
taxlaw-2862	132	8	suppliers	supplier	NOUN
taxlaw-2862	132	9	with	with	ADP
taxlaw-2862	132	10	revenues	revenue	NOUN
taxlaw-2862	132	11	below	below	ADP
taxlaw-2862	132	12	a	a	DET
taxlaw-2862	132	13	certain	certain	ADJ
taxlaw-2862	132	14	threshold	threshold	NOUN
taxlaw-2862	132	15	(	(	PUNCT
taxlaw-2862	132	16	which	which	PRON
taxlaw-2862	132	17	is	be	AUX
taxlaw-2862	132	18	sometimes	sometimes	ADV
taxlaw-2862	132	19	different	different	ADJ
taxlaw-2862	132	20	from	from	ADP
taxlaw-2862	132	21	—	—	PUNCT
taxlaw-2862	132	22	and	and	CCONJ
taxlaw-2862	132	23	lower	low	ADJ
taxlaw-2862	132	24	than	than	ADP
taxlaw-2862	132	25	—	—	PUNCT
taxlaw-2862	132	26	the	the	DET
taxlaw-2862	132	27	mandatory	mandatory	ADJ
taxlaw-2862	132	28	registration	registration	NOUN
taxlaw-2862	132	29	threshold	threshold	NOUN
taxlaw-2862	132	30	that	that	PRON
taxlaw-2862	132	31	is	be	AUX
taxlaw-2862	132	32	the	the	DET
taxlaw-2862	132	33	focus	focus	NOUN
taxlaw-2862	132	34	of	of	ADP
taxlaw-2862	132	35	this	this	DET
taxlaw-2862	132	36	paper	paper	NOUN
taxlaw-2862	132	37	)	)	PUNCT
taxlaw-2862	132	38	.	.	PUNCT
taxlaw-2862	133	1	for	for	ADP
taxlaw-2862	133	2	example	example	NOUN
taxlaw-2862	133	3	,	,	PUNCT
taxlaw-2862	133	4	south	south	ADJ
taxlaw-2862	133	5	african	african	ADJ
taxlaw-2862	133	6	vat	vat	NOUN
taxlaw-2862	133	7	requires	require	VERB
taxlaw-2862	133	8	registration	registration	NOUN
taxlaw-2862	133	9	for	for	ADP
taxlaw-2862	133	10	suppliers	supplier	NOUN
taxlaw-2862	133	11	with	with	ADP
taxlaw-2862	133	12	annual	annual	ADJ
taxlaw-2862	133	13	revenues	revenue	NOUN
taxlaw-2862	133	14	over	over	ADP
taxlaw-2862	133	15	r1	r1	PROPN
taxlaw-2862	133	16	million	million	NUM
taxlaw-2862	133	17	;	;	PUNCT
taxlaw-2862	133	18	however	however	ADV
taxlaw-2862	133	19	,	,	PUNCT
taxlaw-2862	133	20	voluntary	voluntary	ADJ
taxlaw-2862	133	21	registration	registration	NOUN
taxlaw-2862	133	22	is	be	AUX
taxlaw-2862	133	23	limited	limit	VERB
taxlaw-2862	133	24	to	to	ADP
taxlaw-2862	133	25	those	those	PRON
taxlaw-2862	133	26	with	with	ADP
taxlaw-2862	133	27	revenues	revenue	NOUN
taxlaw-2862	133	28	in	in	ADP
taxlaw-2862	133	29	excess	excess	NOUN
taxlaw-2862	133	30	of	of	ADP
taxlaw-2862	133	31	zar	zar	PROPN
taxlaw-2862	133	32	50,000	50,000	NUM
taxlaw-2862	133	33	.	.	PUNCT
taxlaw-2862	134	1	see	see	VERB
taxlaw-2862	134	2	s.	s.	PROPN
taxlaw-2862	134	3	afr	afr	PROPN
taxlaw-2862	134	4	.	.	PUNCT
taxlaw-2862	135	1	revenue	revenue	NOUN
taxlaw-2862	135	2	serv	serv	X
taxlaw-2862	135	3	.	.	PUNCT
taxlaw-2862	135	4	,	,	PUNCT
taxlaw-2862	135	5	small	small	ADJ
taxlaw-2862	135	6	business	business	NOUN
taxlaw-2862	135	7	and	and	CCONJ
taxlaw-2862	135	8	vat	vat	NOUN
taxlaw-2862	135	9	:	:	PUNCT
taxlaw-2862	135	10	what	what	PRON
taxlaw-2862	135	11	you	you	PRON
taxlaw-2862	135	12	need	need	VERB
taxlaw-2862	135	13	to	to	PART
taxlaw-2862	135	14	know	know	VERB
taxlaw-2862	135	15	,	,	PUNCT
taxlaw-2862	135	16	182	182	NUM
taxlaw-2862	135	17	columbia	columbia	PROPN
taxlaw-2862	135	18	journal	journal	PROPN
taxlaw-2862	135	19	of	of	ADP
taxlaw-2862	135	20	tax	tax	NOUN
taxlaw-2862	135	21	law	law	NOUN
taxlaw-2862	135	22	[	[	X
taxlaw-2862	135	23	vol.9:177	vol.9:177	ADJ
taxlaw-2862	135	24	“	"	PUNCT
taxlaw-2862	135	25	registration	registration	NOUN
taxlaw-2862	135	26	threshold	threshold	NOUN
taxlaw-2862	135	27	”	"	PUNCT
taxlaw-2862	135	28	designating	designate	VERB
taxlaw-2862	135	29	the	the	DET
taxlaw-2862	135	30	annual	annual	ADJ
taxlaw-2862	135	31	revenue	revenue	NOUN
taxlaw-2862	135	32	floor	floor	NOUN
taxlaw-2862	135	33	,	,	PUNCT
taxlaw-2862	135	34	help	help	AUX
taxlaw-2862	135	35	determine	determine	VERB
taxlaw-2862	135	36	the	the	DET
taxlaw-2862	135	37	base	base	NOUN
taxlaw-2862	135	38	of	of	ADP
taxlaw-2862	135	39	taxation	taxation	NOUN
taxlaw-2862	135	40	for	for	ADP
taxlaw-2862	135	41	the	the	DET
taxlaw-2862	135	42	vat	vat	NOUN
taxlaw-2862	135	43	.	.	PUNCT
taxlaw-2862	136	1	in	in	ADP
taxlaw-2862	136	2	the	the	DET
taxlaw-2862	136	3	public	public	ADJ
taxlaw-2862	136	4	economics	economic	NOUN
taxlaw-2862	136	5	literature	literature	NOUN
taxlaw-2862	136	6	,	,	PUNCT
taxlaw-2862	136	7	registration	registration	NOUN
taxlaw-2862	136	8	thresholds	threshold	NOUN
taxlaw-2862	136	9	have	have	AUX
taxlaw-2862	136	10	gained	gain	VERB
taxlaw-2862	136	11	a	a	DET
taxlaw-2862	136	12	firm	firm	ADJ
taxlaw-2862	136	13	foundation.19	foundation.19	NOUN
taxlaw-2862	136	14	in	in	ADP
taxlaw-2862	136	15	2004	2004	NUM
taxlaw-2862	136	16	,	,	PUNCT
taxlaw-2862	136	17	michael	michael	PROPN
taxlaw-2862	136	18	keen	keen	PROPN
taxlaw-2862	136	19	and	and	CCONJ
taxlaw-2862	136	20	jack	jack	PROPN
taxlaw-2862	136	21	mintz	mintz	PROPN
taxlaw-2862	136	22	published	publish	VERB
taxlaw-2862	136	23	a	a	DET
taxlaw-2862	136	24	model	model	NOUN
taxlaw-2862	136	25	for	for	ADP
taxlaw-2862	136	26	setting	set	VERB
taxlaw-2862	136	27	an	an	DET
taxlaw-2862	136	28	“	"	PUNCT
taxlaw-2862	136	29	optimal	optimal	ADJ
taxlaw-2862	136	30	”	"	PUNCT
taxlaw-2862	136	31	(	(	PUNCT
taxlaw-2862	136	32	efficiency	efficiency	NOUN
taxlaw-2862	136	33	-	-	PUNCT
taxlaw-2862	136	34	maximizing	maximize	VERB
taxlaw-2862	136	35	)	)	PUNCT
taxlaw-2862	136	36	vat	vat	NOUN
taxlaw-2862	136	37	registration	registration	NOUN
taxlaw-2862	136	38	threshold	threshold	NOUN
taxlaw-2862	136	39	.	.	PUNCT
taxlaw-2862	137	1	they	they	PRON
taxlaw-2862	137	2	generated	generate	VERB
taxlaw-2862	137	3	predictions	prediction	NOUN
taxlaw-2862	137	4	by	by	ADP
taxlaw-2862	137	5	simulating	simulate	VERB
taxlaw-2862	137	6	the	the	DET
taxlaw-2862	137	7	model	model	NOUN
taxlaw-2862	137	8	using	use	VERB
taxlaw-2862	137	9	a	a	DET
taxlaw-2862	137	10	set	set	NOUN
taxlaw-2862	137	11	of	of	ADP
taxlaw-2862	137	12	parameters	parameter	NOUN
taxlaw-2862	137	13	drawn	draw	VERB
taxlaw-2862	137	14	from	from	ADP
taxlaw-2862	137	15	canadian	canadian	ADJ
taxlaw-2862	137	16	economic	economic	ADJ
taxlaw-2862	137	17	data	datum	NOUN
taxlaw-2862	137	18	,	,	PUNCT
taxlaw-2862	137	19	and	and	CCONJ
taxlaw-2862	137	20	arrived	arrive	VERB
taxlaw-2862	137	21	at	at	ADP
taxlaw-2862	137	22	a	a	DET
taxlaw-2862	137	23	counter	counter	ADJ
taxlaw-2862	137	24	-	-	ADJ
taxlaw-2862	137	25	intuitive	intuitive	ADJ
taxlaw-2862	137	26	conclusion	conclusion	NOUN
taxlaw-2862	137	27	:	:	PUNCT
taxlaw-2862	137	28	the	the	DET
taxlaw-2862	137	29	optimal	optimal	ADJ
taxlaw-2862	137	30	vat	vat	NOUN
taxlaw-2862	137	31	registration	registration	NOUN
taxlaw-2862	137	32	threshold	threshold	NOUN
taxlaw-2862	137	33	should	should	AUX
taxlaw-2862	137	34	generally	generally	ADV
taxlaw-2862	137	35	be	be	AUX
taxlaw-2862	137	36	higher	high	ADJ
taxlaw-2862	137	37	rather	rather	ADV
taxlaw-2862	137	38	than	than	ADP
taxlaw-2862	137	39	lower	low	ADJ
taxlaw-2862	137	40	.	.	PUNCT
taxlaw-2862	138	1	more	more	ADV
taxlaw-2862	138	2	rather	rather	ADV
taxlaw-2862	138	3	than	than	SCONJ
taxlaw-2862	138	4	fewer	few	ADJ
taxlaw-2862	138	5	firms	firm	NOUN
taxlaw-2862	138	6	should	should	AUX
taxlaw-2862	138	7	be	be	AUX
taxlaw-2862	138	8	classified	classify	VERB
taxlaw-2862	138	9	as	as	ADP
taxlaw-2862	138	10	small	small	ADJ
taxlaw-2862	138	11	suppliers	supplier	NOUN
taxlaw-2862	138	12	and	and	CCONJ
taxlaw-2862	138	13	freed	free	VERB
taxlaw-2862	138	14	from	from	ADP
taxlaw-2862	138	15	the	the	DET
taxlaw-2862	138	16	requirement	requirement	NOUN
taxlaw-2862	138	17	to	to	PART
taxlaw-2862	138	18	register	register	VERB
taxlaw-2862	138	19	for	for	ADP
taxlaw-2862	138	20	vat	vat	NOUN
taxlaw-2862	138	21	.	.	PUNCT
taxlaw-2862	139	1	20	20	NUM
taxlaw-2862	139	2	why	why	SCONJ
taxlaw-2862	139	3	were	be	AUX
taxlaw-2862	139	4	the	the	DET
taxlaw-2862	139	5	conclusions	conclusion	NOUN
taxlaw-2862	139	6	of	of	ADP
taxlaw-2862	139	7	the	the	DET
taxlaw-2862	139	8	model	model	NOUN
taxlaw-2862	139	9	counter	counter	NOUN
taxlaw-2862	139	10	-	-	PROPN
taxlaw-2862	139	11	intuitive	intuitive	ADJ
taxlaw-2862	139	12	(	(	PUNCT
taxlaw-2862	139	13	at	at	ADP
taxlaw-2862	139	14	least	least	ADJ
taxlaw-2862	139	15	to	to	ADP
taxlaw-2862	139	16	non	non	ADJ
taxlaw-2862	139	17	-	-	ADJ
taxlaw-2862	139	18	vat	vat	ADJ
taxlaw-2862	139	19	specialists	specialist	NOUN
taxlaw-2862	139	20	)	)	PUNCT
taxlaw-2862	139	21	?	?	PUNCT
taxlaw-2862	140	1	in	in	ADP
taxlaw-2862	140	2	the	the	DET
taxlaw-2862	140	3	particular	particular	ADJ
taxlaw-2862	140	4	context	context	NOUN
taxlaw-2862	140	5	of	of	ADP
taxlaw-2862	140	6	a	a	DET
taxlaw-2862	140	7	vat	vat	NOUN
taxlaw-2862	140	8	,	,	PUNCT
taxlaw-2862	140	9	there	there	PRON
taxlaw-2862	140	10	are	be	VERB
taxlaw-2862	140	11	good	good	ADJ
taxlaw-2862	140	12	reasons	reason	NOUN
taxlaw-2862	140	13	to	to	PART
taxlaw-2862	140	14	be	be	AUX
taxlaw-2862	140	15	skeptical	skeptical	ADJ
taxlaw-2862	140	16	that	that	SCONJ
taxlaw-2862	140	17	exempting	exempt	VERB
taxlaw-2862	140	18	a	a	DET
taxlaw-2862	140	19	larger	large	ADJ
taxlaw-2862	140	20	rather	rather	ADV
taxlaw-2862	140	21	than	than	ADP
taxlaw-2862	140	22	a	a	DET
taxlaw-2862	140	23	smaller	small	ADJ
taxlaw-2862	140	24	swath	swath	NOUN
taxlaw-2862	140	25	of	of	ADP
taxlaw-2862	140	26	firms	firm	NOUN
taxlaw-2862	140	27	is	be	AUX
taxlaw-2862	140	28	wise.21	wise.21	NOUN
taxlaw-2862	140	29	first	first	ADJ
taxlaw-2862	140	30	,	,	PUNCT
taxlaw-2862	140	31	small	small	ADJ
taxlaw-2862	140	32	supplier	supplier	NOUN
taxlaw-2862	140	33	exemptions	exemption	NOUN
taxlaw-2862	140	34	create	create	VERB
taxlaw-2862	140	35	an	an	DET
taxlaw-2862	140	36	incentive	incentive	NOUN
taxlaw-2862	140	37	for	for	ADP
taxlaw-2862	140	38	firms	firm	NOUN
taxlaw-2862	140	39	to	to	ADP
taxlaw-2862	140	40	“	"	PUNCT
taxlaw-2862	140	41	bunch	bunch	NOUN
taxlaw-2862	140	42	”	"	PUNCT
taxlaw-2862	140	43	just	just	ADV
taxlaw-2862	140	44	below	below	ADP
taxlaw-2862	140	45	the	the	DET
taxlaw-2862	140	46	registration	registration	NOUN
taxlaw-2862	140	47	threshold	threshold	NOUN
taxlaw-2862	140	48	.	.	PUNCT
taxlaw-2862	141	1	this	this	PRON
taxlaw-2862	141	2	can	can	AUX
taxlaw-2862	141	3	occur	occur	VERB
taxlaw-2862	141	4	when	when	SCONJ
taxlaw-2862	141	5	a	a	DET
taxlaw-2862	141	6	firm	firm	NOUN
taxlaw-2862	141	7	curtails	curtail	VERB
taxlaw-2862	141	8	its	its	PRON
taxlaw-2862	141	9	sales	sale	NOUN
taxlaw-2862	141	10	to	to	PART
taxlaw-2862	141	11	stay	stay	VERB
taxlaw-2862	141	12	artificially	artificially	ADV
taxlaw-2862	141	13	small	small	ADJ
taxlaw-2862	141	14	,	,	PUNCT
taxlaw-2862	141	15	splits	split	VERB
taxlaw-2862	141	16	one	one	NUM
taxlaw-2862	141	17	business	business	NOUN
taxlaw-2862	141	18	into	into	ADP
taxlaw-2862	141	19	two	two	NUM
taxlaw-2862	141	20	,	,	PUNCT
taxlaw-2862	141	21	or	or	CCONJ
taxlaw-2862	141	22	keeps	keep	VERB
taxlaw-2862	141	23	some	some	DET
taxlaw-2862	141	24	revenues	revenue	NOUN
taxlaw-2862	141	25	out	out	ADP
taxlaw-2862	141	26	of	of	ADP
taxlaw-2862	141	27	sight	sight	NOUN
taxlaw-2862	141	28	of	of	ADP
taxlaw-2862	141	29	the	the	DET
taxlaw-2862	141	30	tax	tax	NOUN
taxlaw-2862	141	31	authorities	authority	NOUN
taxlaw-2862	141	32	,	,	PUNCT
taxlaw-2862	141	33	all	all	PRON
taxlaw-2862	141	34	of	of	ADP
taxlaw-2862	141	35	which	which	PRON
taxlaw-2862	141	36	are	be	AUX
taxlaw-2862	141	37	costly	costly	ADJ
taxlaw-2862	141	38	from	from	ADP
taxlaw-2862	141	39	an	an	DET
taxlaw-2862	141	40	efficiency	efficiency	NOUN
taxlaw-2862	141	41	perspective.22	perspective.22	NOUN
taxlaw-2862	141	42	second	second	ADJ
taxlaw-2862	141	43	,	,	PUNCT
taxlaw-2862	141	44	a	a	DET
taxlaw-2862	141	45	two	two	NUM
taxlaw-2862	141	46	-	-	PUNCT
taxlaw-2862	141	47	tiered	tiere	VERB
taxlaw-2862	141	48	system	system	NOUN
taxlaw-2862	141	49	of	of	ADP
taxlaw-2862	141	50	vat	vat	NOUN
taxlaw-2862	141	51	,	,	PUNCT
taxlaw-2862	141	52	in	in	ADP
taxlaw-2862	141	53	which	which	PRON
taxlaw-2862	141	54	sales	sale	NOUN
taxlaw-2862	141	55	by	by	ADP
taxlaw-2862	141	56	certain	certain	ADJ
taxlaw-2862	141	57	firms	firm	NOUN
taxlaw-2862	141	58	are	be	AUX
taxlaw-2862	141	59	exempt	exempt	ADJ
taxlaw-2862	141	60	from	from	ADP
taxlaw-2862	141	61	tax	tax	NOUN
taxlaw-2862	141	62	,	,	PUNCT
taxlaw-2862	141	63	can	can	AUX
taxlaw-2862	141	64	affect	affect	VERB
taxlaw-2862	141	65	the	the	DET
taxlaw-2862	141	66	prices	price	NOUN
taxlaw-2862	141	67	of	of	ADP
taxlaw-2862	141	68	goods	good	NOUN
taxlaw-2862	141	69	and	and	CCONJ
taxlaw-2862	141	70	services	service	NOUN
taxlaw-2862	141	71	.	.	PUNCT
taxlaw-2862	142	1	such	such	ADJ
taxlaw-2862	142	2	“	"	PUNCT
taxlaw-2862	142	3	breaks	break	NOUN
taxlaw-2862	142	4	in	in	ADP
taxlaw-2862	142	5	the	the	DET
taxlaw-2862	142	6	vat	vat	NOUN
taxlaw-2862	142	7	chain	chain	NOUN
taxlaw-2862	142	8	”	"	PUNCT
taxlaw-2862	142	9	can	can	AUX
taxlaw-2862	142	10	cause	cause	VERB
taxlaw-2862	142	11	taxes	taxis	NOUN
taxlaw-2862	142	12	paid	pay	VERB
taxlaw-2862	142	13	on	on	ADP
taxlaw-2862	142	14	inputs	input	NOUN
taxlaw-2862	142	15	by	by	ADP
taxlaw-2862	142	16	exempt	exempt	ADJ
taxlaw-2862	142	17	firms	firm	NOUN
taxlaw-2862	142	18	to	to	ADP
taxlaw-2862	142	19	“	"	PUNCT
taxlaw-2862	142	20	cascade	cascade	VERB
taxlaw-2862	142	21	”	"	PUNCT
taxlaw-2862	142	22	onto	onto	ADP
taxlaw-2862	142	23	the	the	DET
taxlaw-2862	142	24	price	price	NOUN
taxlaw-2862	142	25	of	of	ADP
taxlaw-2862	142	26	outputs	output	NOUN
taxlaw-2862	142	27	,	,	PUNCT
taxlaw-2862	142	28	resulting	result	VERB
taxlaw-2862	142	29	in	in	ADP
taxlaw-2862	142	30	misallocations	misallocation	NOUN
taxlaw-2862	142	31	of	of	ADP
taxlaw-2862	142	32	resources	resource	NOUN
taxlaw-2862	142	33	for	for	ADP
taxlaw-2862	142	34	both	both	DET
taxlaw-2862	142	35	producers	producer	NOUN
taxlaw-2862	142	36	and	and	CCONJ
taxlaw-2862	142	37	consumers.23	consumers.23	PROPN
taxlaw-2862	142	38	keen	keen	ADJ
taxlaw-2862	142	39	and	and	CCONJ
taxlaw-2862	142	40	mintz	mintz	PROPN
taxlaw-2862	142	41	’s	’s	PART
taxlaw-2862	142	42	economic	economic	ADJ
taxlaw-2862	142	43	model	model	NOUN
taxlaw-2862	142	44	addresses	address	VERB
taxlaw-2862	142	45	the	the	DET
taxlaw-2862	142	46	downsides	downside	NOUN
taxlaw-2862	142	47	of	of	ADP
taxlaw-2862	142	48	exempting	exempt	VERB
taxlaw-2862	142	49	small	small	ADJ
taxlaw-2862	142	50	firms	firm	NOUN
taxlaw-2862	142	51	while	while	SCONJ
taxlaw-2862	142	52	also	also	ADV
taxlaw-2862	142	53	taking	take	VERB
taxlaw-2862	142	54	seriously	seriously	ADV
taxlaw-2862	142	55	the	the	DET
taxlaw-2862	142	56	problem	problem	NOUN
taxlaw-2862	142	57	that	that	PRON
taxlaw-2862	142	58	plagues	plague	VERB
taxlaw-2862	142	59	nearly	nearly	ADV
taxlaw-2862	142	60	every	every	PRON
taxlaw-2862	142	61	real	real	ADJ
taxlaw-2862	142	62	-	-	PUNCT
taxlaw-2862	142	63	world	world	NOUN
taxlaw-2862	142	64	vat:24	vat:24	ADJ
taxlaw-2862	142	65	compliance	compliance	NOUN
taxlaw-2862	142	66	and	and	CCONJ
taxlaw-2862	142	67	administration	administration	NOUN
taxlaw-2862	142	68	costs	cost	NOUN
taxlaw-2862	142	69	are	be	AUX
taxlaw-2862	142	70	stubbornly	stubbornly	ADV
taxlaw-2862	142	71	and	and	CCONJ
taxlaw-2862	142	72	disproportionately	disproportionately	ADV
taxlaw-2862	142	73	high	high	ADJ
taxlaw-2862	142	74	for	for	ADP
taxlaw-2862	142	75	smaller	small	ADJ
taxlaw-2862	142	76	firms.25	firms.25	NOUN
taxlaw-2862	142	77	indeed	indeed	ADV
taxlaw-2862	142	78	,	,	PUNCT
taxlaw-2862	142	79	thinking	think	VERB
taxlaw-2862	142	80	of	of	ADP
taxlaw-2862	142	81	the	the	DET
taxlaw-2862	142	82	threshold	threshold	NOUN
taxlaw-2862	142	83	as	as	ADP
taxlaw-2862	142	84	a	a	DET
taxlaw-2862	142	85	“	"	PUNCT
taxlaw-2862	142	86	small	small	ADJ
taxlaw-2862	142	87	business	business	NOUN
taxlaw-2862	142	88	exemption	exemption	NOUN
taxlaw-2862	142	89	”	"	PUNCT
taxlaw-2862	142	90	http://www.sars.gov.za/clientsegments/businesses/smallbusinesses/pages/small-businesses-and-vat.aspx	http://www.sars.gov.za/clientsegments/businesses/smallbusinesses/pages/small-businesses-and-vat.aspx	NOUN
taxlaw-2862	143	1	[	[	X
taxlaw-2862	143	2	perma.cc/7l4s-ly6	perma.cc/7l4s-ly6	NOUN
taxlaw-2862	143	3	m	m	NOUN
taxlaw-2862	143	4	]	]	X
taxlaw-2862	143	5	.	.	PUNCT
taxlaw-2862	144	1	19	19	NUM
taxlaw-2862	144	2	see	see	VERB
taxlaw-2862	144	3	bird	bird	NOUN
taxlaw-2862	144	4	&	&	CCONJ
taxlaw-2862	144	5	gendron	gendron	PROPN
taxlaw-2862	144	6	,	,	PUNCT
taxlaw-2862	144	7	supra	supra	PROPN
taxlaw-2862	144	8	note	note	NOUN
taxlaw-2862	144	9	1	1	NUM
taxlaw-2862	144	10	,	,	PUNCT
taxlaw-2862	144	11	at	at	ADP
taxlaw-2862	144	12	116	116	NUM
taxlaw-2862	144	13	(	(	PUNCT
taxlaw-2862	144	14	discussing	discuss	VERB
taxlaw-2862	144	15	the	the	DET
taxlaw-2862	144	16	keen	keen	PROPN
taxlaw-2862	144	17	&	&	CCONJ
taxlaw-2862	144	18	mintz	mintz	PROPN
taxlaw-2862	144	19	model	model	PROPN
taxlaw-2862	144	20	)	)	PUNCT
taxlaw-2862	144	21	.	.	PUNCT
taxlaw-2862	145	1	20	20	NUM
taxlaw-2862	145	2	see	see	VERB
taxlaw-2862	145	3	michael	michael	PROPN
taxlaw-2862	145	4	keen	keen	PROPN
taxlaw-2862	145	5	&	&	CCONJ
taxlaw-2862	145	6	jack	jack	PROPN
taxlaw-2862	145	7	mintz	mintz	PROPN
taxlaw-2862	145	8	,	,	PUNCT
taxlaw-2862	145	9	the	the	DET
taxlaw-2862	145	10	optimal	optimal	ADJ
taxlaw-2862	145	11	threshold	threshold	NOUN
taxlaw-2862	145	12	for	for	ADP
taxlaw-2862	145	13	a	a	DET
taxlaw-2862	145	14	value	value	NOUN
taxlaw-2862	145	15	-	-	PUNCT
taxlaw-2862	145	16	added	add	VERB
taxlaw-2862	145	17	tax	tax	NOUN
taxlaw-2862	145	18	,	,	PUNCT
taxlaw-2862	145	19	88	88	NUM
taxlaw-2862	145	20	j.	j.	PROPN
taxlaw-2862	145	21	pub	pub	PROPN
taxlaw-2862	145	22	.	.	PUNCT
taxlaw-2862	146	1	econ	econ	PROPN
taxlaw-2862	146	2	.	.	PUNCT
taxlaw-2862	147	1	559	559	NUM
taxlaw-2862	147	2	(	(	PUNCT
taxlaw-2862	147	3	2004	2004	NUM
taxlaw-2862	147	4	)	)	PUNCT
taxlaw-2862	147	5	.	.	PUNCT
taxlaw-2862	148	1	21	21	NUM
taxlaw-2862	148	2	see	see	VERB
taxlaw-2862	148	3	ian	ian	PROPN
taxlaw-2862	148	4	crawford	crawford	PROPN
taxlaw-2862	148	5	,	,	PUNCT
taxlaw-2862	148	6	michael	michael	PROPN
taxlaw-2862	148	7	keen	keen	PROPN
taxlaw-2862	148	8	&	&	CCONJ
taxlaw-2862	148	9	stephen	stephen	PROPN
taxlaw-2862	148	10	smith	smith	PROPN
taxlaw-2862	148	11	,	,	PUNCT
taxlaw-2862	148	12	value	value	NOUN
taxlaw-2862	148	13	added	add	VERB
taxlaw-2862	148	14	tax	tax	NOUN
taxlaw-2862	148	15	and	and	CCONJ
taxlaw-2862	148	16	excises	excise	NOUN
taxlaw-2862	148	17	,	,	PUNCT
taxlaw-2862	148	18	in	in	ADP
taxlaw-2862	148	19	dimensions	dimension	NOUN
taxlaw-2862	148	20	of	of	ADP
taxlaw-2862	148	21	tax	tax	NOUN
taxlaw-2862	148	22	design	design	NOUN
taxlaw-2862	148	23	:	:	PUNCT
taxlaw-2862	148	24	the	the	DET
taxlaw-2862	148	25	mirrlees	mirrlee	NOUN
taxlaw-2862	148	26	review	review	VERB
taxlaw-2862	148	27	275	275	NUM
taxlaw-2862	148	28	,	,	PUNCT
taxlaw-2862	148	29	305	305	NUM
taxlaw-2862	148	30	(	(	PUNCT
taxlaw-2862	148	31	j.	j.	PROPN
taxlaw-2862	148	32	mirrlees	mirrlees	PROPN
taxlaw-2862	148	33	et	et	PROPN
taxlaw-2862	148	34	al	al	PROPN
taxlaw-2862	148	35	.	.	PUNCT
taxlaw-2862	148	36	eds	eds	PROPN
taxlaw-2862	148	37	.	.	PROPN
taxlaw-2862	148	38	,	,	PUNCT
taxlaw-2862	148	39	2010	2010	NUM
taxlaw-2862	148	40	)	)	PUNCT
taxlaw-2862	148	41	(	(	PUNCT
taxlaw-2862	148	42	“	"	PUNCT
taxlaw-2862	148	43	[	[	X
taxlaw-2862	148	44	a]ny	a]ny	NUM
taxlaw-2862	148	45	exemption	exemption	NOUN
taxlaw-2862	148	46	is	be	AUX
taxlaw-2862	148	47	anathema	anathema	NOUN
taxlaw-2862	148	48	to	to	ADP
taxlaw-2862	148	49	the	the	DET
taxlaw-2862	148	50	logic	logic	NOUN
taxlaw-2862	148	51	of	of	ADP
taxlaw-2862	148	52	the	the	DET
taxlaw-2862	148	53	vat	vat	NOUN
taxlaw-2862	148	54	,	,	PUNCT
taxlaw-2862	148	55	since	since	SCONJ
taxlaw-2862	148	56	it	it	PRON
taxlaw-2862	148	57	inherently	inherently	ADV
taxlaw-2862	148	58	breaks	break	VERB
taxlaw-2862	148	59	the	the	DET
taxlaw-2862	148	60	chain	chain	NOUN
taxlaw-2862	148	61	of	of	ADP
taxlaw-2862	148	62	credit	credit	NOUN
taxlaw-2862	148	63	and	and	CCONJ
taxlaw-2862	148	64	refund	refund	NOUN
taxlaw-2862	148	65	,	,	PUNCT
taxlaw-2862	148	66	leading	lead	VERB
taxlaw-2862	148	67	to	to	ADP
taxlaw-2862	148	68	an	an	DET
taxlaw-2862	148	69	element	element	NOUN
taxlaw-2862	148	70	of	of	ADP
taxlaw-2862	148	71	production	production	NOUN
taxlaw-2862	148	72	taxation	taxation	NOUN
taxlaw-2862	148	73	”	"	PUNCT
taxlaw-2862	148	74	)	)	PUNCT
taxlaw-2862	148	75	.	.	PUNCT
taxlaw-2862	149	1	22	22	NUM
taxlaw-2862	149	2	see	see	VERB
taxlaw-2862	149	3	kazuki	kazuki	PROPN
taxlaw-2862	149	4	onji	onji	PROPN
taxlaw-2862	149	5	,	,	PUNCT
taxlaw-2862	149	6	the	the	DET
taxlaw-2862	149	7	response	response	NOUN
taxlaw-2862	149	8	of	of	ADP
taxlaw-2862	149	9	firms	firm	NOUN
taxlaw-2862	149	10	to	to	ADP
taxlaw-2862	149	11	eligibility	eligibility	PROPN
taxlaw-2862	149	12	thresholds	threshold	NOUN
taxlaw-2862	149	13	:	:	PUNCT
taxlaw-2862	149	14	evidence	evidence	NOUN
taxlaw-2862	149	15	from	from	ADP
taxlaw-2862	149	16	the	the	DET
taxlaw-2862	149	17	japanese	japanese	ADJ
taxlaw-2862	149	18	value	value	NOUN
taxlaw-2862	149	19	-	-	PUNCT
taxlaw-2862	149	20	added	add	VERB
taxlaw-2862	149	21	tax	tax	NOUN
taxlaw-2862	149	22	,	,	PUNCT
taxlaw-2862	149	23	93	93	NUM
taxlaw-2862	149	24	j.	j.	NOUN
taxlaw-2862	149	25	of	of	ADP
taxlaw-2862	149	26	pub	pub	PROPN
taxlaw-2862	149	27	.	.	PUNCT
taxlaw-2862	150	1	econ	econ	PROPN
taxlaw-2862	150	2	.	.	PUNCT
taxlaw-2862	151	1	766	766	NUM
taxlaw-2862	151	2	,	,	PUNCT
taxlaw-2862	151	3	767	767	NUM
taxlaw-2862	151	4	(	(	PUNCT
taxlaw-2862	151	5	2009	2009	NUM
taxlaw-2862	151	6	)	)	PUNCT
taxlaw-2862	151	7	(	(	PUNCT
taxlaw-2862	151	8	describing	describe	VERB
taxlaw-2862	151	9	“	"	PUNCT
taxlaw-2862	151	10	bunching	bunching	NOUN
taxlaw-2862	151	11	”	"	PUNCT
taxlaw-2862	151	12	as	as	ADP
taxlaw-2862	151	13	relating	relate	VERB
taxlaw-2862	151	14	to	to	ADP
taxlaw-2862	151	15	the	the	DET
taxlaw-2862	151	16	densities	density	NOUN
taxlaw-2862	151	17	of	of	ADP
taxlaw-2862	151	18	firms	firm	NOUN
taxlaw-2862	151	19	around	around	ADP
taxlaw-2862	151	20	the	the	DET
taxlaw-2862	151	21	vat	vat	NOUN
taxlaw-2862	151	22	registration	registration	NOUN
taxlaw-2862	151	23	threshold	threshold	NOUN
taxlaw-2862	151	24	)	)	PUNCT
taxlaw-2862	151	25	.	.	PUNCT
taxlaw-2862	152	1	23	23	NUM
taxlaw-2862	152	2	see	see	VERB
taxlaw-2862	152	3	james	james	PROPN
taxlaw-2862	152	4	,	,	PUNCT
taxlaw-2862	152	5	supra	supra	PROPN
taxlaw-2862	152	6	note	note	NOUN
taxlaw-2862	152	7	2	2	NUM
taxlaw-2862	152	8	,	,	PUNCT
taxlaw-2862	152	9	at	at	ADP
taxlaw-2862	152	10	28	28	NUM
taxlaw-2862	152	11	(	(	PUNCT
taxlaw-2862	152	12	“	"	PUNCT
taxlaw-2862	152	13	the	the	DET
taxlaw-2862	152	14	reasons	reason	NOUN
taxlaw-2862	152	15	for	for	ADP
taxlaw-2862	152	16	the	the	DET
taxlaw-2862	152	17	latter	latter	ADJ
taxlaw-2862	152	18	measure	measure	NOUN
taxlaw-2862	152	19	[	[	X
taxlaw-2862	152	20	minimizing	minimize	VERB
taxlaw-2862	152	21	economic	economic	ADJ
taxlaw-2862	152	22	distortions	distortion	NOUN
taxlaw-2862	152	23	relative	relative	ADJ
taxlaw-2862	152	24	to	to	ADP
taxlaw-2862	152	25	other	other	ADJ
taxlaw-2862	152	26	taxes	taxis	NOUN
taxlaw-2862	152	27	—	—	PUNCT
taxlaw-2862	152	28	e.g.	e.g.	ADV
taxlaw-2862	152	29	,	,	PUNCT
taxlaw-2862	152	30	efficiency	efficiency	NOUN
taxlaw-2862	152	31	]	]	PUNCT
taxlaw-2862	152	32	derive	derive	ADJ
taxlaw-2862	152	33	from	from	ADP
taxlaw-2862	152	34	the	the	DET
taxlaw-2862	152	35	good	good	ADJ
taxlaw-2862	152	36	vat	vat	NOUN
taxlaw-2862	152	37	’s	’s	PART
taxlaw-2862	152	38	neutrality	neutrality	NOUN
taxlaw-2862	152	39	,	,	PUNCT
taxlaw-2862	152	40	as	as	SCONJ
taxlaw-2862	152	41	discussed	discuss	VERB
taxlaw-2862	152	42	above	above	ADV
taxlaw-2862	152	43	.	.	PUNCT
taxlaw-2862	153	1	the	the	DET
taxlaw-2862	153	2	conventional	conventional	ADJ
taxlaw-2862	153	3	view	view	NOUN
taxlaw-2862	153	4	is	be	AUX
taxlaw-2862	153	5	that	that	SCONJ
taxlaw-2862	153	6	a	a	DET
taxlaw-2862	153	7	good	good	ADJ
taxlaw-2862	153	8	vat	vat	NOUN
taxlaw-2862	153	9	that	that	PRON
taxlaw-2862	153	10	falls	fall	VERB
taxlaw-2862	153	11	only	only	ADV
taxlaw-2862	153	12	on	on	ADP
taxlaw-2862	153	13	final	final	ADJ
taxlaw-2862	153	14	consumption	consumption	NOUN
taxlaw-2862	153	15	and	and	CCONJ
taxlaw-2862	153	16	not	not	PART
taxlaw-2862	153	17	intermediate	intermediate	ADJ
taxlaw-2862	153	18	business	business	NOUN
taxlaw-2862	153	19	transactions	transaction	NOUN
taxlaw-2862	153	20	is	be	AUX
taxlaw-2862	153	21	attractive	attractive	ADJ
taxlaw-2862	153	22	for	for	ADP
taxlaw-2862	153	23	its	its	PRON
taxlaw-2862	153	24	neutrality	neutrality	NOUN
taxlaw-2862	153	25	regarding	regard	VERB
taxlaw-2862	153	26	production	production	NOUN
taxlaw-2862	153	27	decisions	decision	NOUN
taxlaw-2862	153	28	,	,	PUNCT
taxlaw-2862	153	29	which	which	PRON
taxlaw-2862	153	30	in	in	ADP
taxlaw-2862	153	31	turn	turn	NOUN
taxlaw-2862	153	32	facilitates	facilitate	VERB
taxlaw-2862	153	33	greater	great	ADJ
taxlaw-2862	153	34	production	production	NOUN
taxlaw-2862	153	35	efficiency	efficiency	NOUN
taxlaw-2862	153	36	”	"	PUNCT
taxlaw-2862	153	37	)	)	PUNCT
taxlaw-2862	153	38	.	.	PUNCT
taxlaw-2862	154	1	24	24	NUM
taxlaw-2862	154	2	the	the	DET
taxlaw-2862	154	3	model	model	NOUN
taxlaw-2862	154	4	’s	’s	PART
taxlaw-2862	154	5	task	task	NOUN
taxlaw-2862	154	6	is	be	AUX
taxlaw-2862	154	7	to	to	PART
taxlaw-2862	154	8	analyze	analyze	VERB
taxlaw-2862	154	9	how	how	SCONJ
taxlaw-2862	154	10	various	various	ADJ
taxlaw-2862	154	11	configurations	configuration	NOUN
taxlaw-2862	154	12	of	of	ADP
taxlaw-2862	154	13	these	these	DET
taxlaw-2862	154	14	two	two	NUM
taxlaw-2862	154	15	cost	cost	NOUN
taxlaw-2862	154	16	parameters	parameter	NOUN
taxlaw-2862	154	17	(	(	PUNCT
taxlaw-2862	154	18	compliance	compliance	NOUN
taxlaw-2862	154	19	and	and	CCONJ
taxlaw-2862	154	20	administration	administration	NOUN
taxlaw-2862	154	21	)	)	PUNCT
taxlaw-2862	154	22	interact	interact	VERB
taxlaw-2862	154	23	with	with	ADP
taxlaw-2862	154	24	the	the	DET
taxlaw-2862	154	25	other	other	ADJ
taxlaw-2862	154	26	incentives	incentive	NOUN
taxlaw-2862	154	27	embedded	embed	VERB
taxlaw-2862	154	28	in	in	ADP
taxlaw-2862	154	29	firms	firm	NOUN
taxlaw-2862	154	30	’	'	PUNCT
taxlaw-2862	154	31	vat	vat	NOUN
taxlaw-2862	154	32	registration	registration	NOUN
taxlaw-2862	154	33	decisions	decision	NOUN
taxlaw-2862	154	34	.	.	PUNCT
taxlaw-2862	155	1	25	25	NUM
taxlaw-2862	155	2	see	see	VERB
taxlaw-2862	155	3	james	james	PROPN
taxlaw-2862	155	4	,	,	PUNCT
taxlaw-2862	155	5	supra	supra	PROPN
taxlaw-2862	155	6	note	note	NOUN
taxlaw-2862	155	7	2	2	NUM
taxlaw-2862	155	8	,	,	PUNCT
taxlaw-2862	155	9	at	at	ADP
taxlaw-2862	155	10	81	81	NUM
taxlaw-2862	155	11	(	(	PUNCT
taxlaw-2862	155	12	in	in	ADP
taxlaw-2862	155	13	this	this	DET
taxlaw-2862	155	14	draft	draft	NOUN
taxlaw-2862	155	15	i	i	PRON
taxlaw-2862	155	16	have	have	AUX
taxlaw-2862	155	17	adopted	adopt	VERB
taxlaw-2862	155	18	a	a	DET
taxlaw-2862	155	19	version	version	NOUN
taxlaw-2862	155	20	of	of	ADP
taxlaw-2862	155	21	james	james	PROPN
taxlaw-2862	155	22	’s	’s	PART
taxlaw-2862	155	23	language	language	NOUN
taxlaw-2862	155	24	of	of	ADP
taxlaw-2862	155	25	“	"	PUNCT
taxlaw-2862	155	26	real	real	ADJ
taxlaw-2862	155	27	”	"	PUNCT
taxlaw-2862	155	28	vats	vat	NOUN
taxlaw-2862	155	29	as	as	SCONJ
taxlaw-2862	155	30	adopted	adopt	VERB
taxlaw-2862	155	31	in	in	ADP
taxlaw-2862	155	32	the	the	DET
taxlaw-2862	155	33	political	political	ADJ
taxlaw-2862	155	34	rough	rough	ADJ
taxlaw-2862	155	35	-	-	PUNCT
taxlaw-2862	155	36	and	and	CCONJ
taxlaw-2862	155	37	-	-	PUNCT
taxlaw-2862	155	38	tumble	tumble	NOUN
taxlaw-2862	155	39	;	;	PUNCT
taxlaw-2862	155	40	part	part	NOUN
taxlaw-2862	155	41	of	of	ADP
taxlaw-2862	155	42	her	her	PRON
taxlaw-2862	155	43	project	project	NOUN
taxlaw-2862	155	44	is	be	AUX
taxlaw-2862	155	45	to	to	PART
taxlaw-2862	155	46	document	document	VERB
taxlaw-2862	155	47	the	the	DET
taxlaw-2862	155	48	ways	way	NOUN
taxlaw-2862	155	49	in	in	ADP
taxlaw-2862	155	50	which	which	PRON
taxlaw-2862	155	51	real	real	ADJ
taxlaw-2862	155	52	vats	vat	NOUN
taxlaw-2862	155	53	bear	bear	VERB
taxlaw-2862	155	54	sometimes	sometimes	ADV
taxlaw-2862	155	55	little	little	ADJ
taxlaw-2862	155	56	resemblance	resemblance	NOUN
taxlaw-2862	155	57	to	to	ADP
taxlaw-2862	155	58	a	a	DET
taxlaw-2862	155	59	theoretically	theoretically	ADV
taxlaw-2862	155	60	pure	pure	ADJ
taxlaw-2862	155	61	or	or	CCONJ
taxlaw-2862	155	62	“	"	PUNCT
taxlaw-2862	155	63	good	good	ADJ
taxlaw-2862	155	64	”	"	PUNCT
taxlaw-2862	155	65	vat	vat	NOUN
taxlaw-2862	155	66	)	)	PUNCT
taxlaw-2862	155	67	.	.	PUNCT
taxlaw-2862	156	1	the	the	DET
taxlaw-2862	156	2	wide	wide	ADJ
taxlaw-2862	156	3	variation	variation	NOUN
taxlaw-2862	156	4	in	in	ADP
taxlaw-2862	156	5	country	country	NOUN
taxlaw-2862	156	6	-	-	PUNCT
taxlaw-2862	156	7	level	level	NOUN
taxlaw-2862	156	8	registration	registration	NOUN
taxlaw-2862	156	9	thresholds	threshold	NOUN
taxlaw-2862	156	10	as	as	SCONJ
taxlaw-2862	156	11	distinguished	distinguish	VERB
taxlaw-2862	156	12	from	from	ADP
taxlaw-2862	156	13	the	the	DET
taxlaw-2862	156	14	expert	expert	NOUN
taxlaw-2862	156	15	recommendation	recommendation	NOUN
taxlaw-2862	156	16	is	be	AUX
taxlaw-2862	156	17	in	in	ADP
taxlaw-2862	156	18	keeping	keep	VERB
taxlaw-2862	156	19	with	with	ADP
taxlaw-2862	156	20	her	her	PRON
taxlaw-2862	156	21	account	account	NOUN
taxlaw-2862	156	22	)	)	PUNCT
taxlaw-2862	156	23	.	.	PUNCT
taxlaw-2862	157	1	2018	2018	NUM
taxlaw-2862	157	2	]	]	PUNCT
taxlaw-2862	157	3	on	on	ADP
taxlaw-2862	157	4	the	the	DET
taxlaw-2862	157	5	threshold	threshold	NOUN
taxlaw-2862	157	6	:	:	PUNCT
taxlaw-2862	157	7	smallness	smallness	NOUN
taxlaw-2862	157	8	and	and	CCONJ
taxlaw-2862	157	9	the	the	DET
taxlaw-2862	157	10	value	value	NOUN
taxlaw-2862	157	11	-	-	PUNCT
taxlaw-2862	157	12	added	add	VERB
taxlaw-2862	157	13	tax	tax	NOUN
taxlaw-2862	157	14	183	183	NUM
taxlaw-2862	157	15	obscures	obscure	VERB
taxlaw-2862	157	16	its	its	PRON
taxlaw-2862	157	17	core	core	NOUN
taxlaw-2862	157	18	policy	policy	NOUN
taxlaw-2862	157	19	purpose	purpose	NOUN
taxlaw-2862	157	20	:	:	PUNCT
taxlaw-2862	157	21	rather	rather	ADV
taxlaw-2862	157	22	than	than	SCONJ
taxlaw-2862	157	23	give	give	VERB
taxlaw-2862	157	24	a	a	DET
taxlaw-2862	157	25	“	"	PUNCT
taxlaw-2862	157	26	break	break	NOUN
taxlaw-2862	157	27	”	"	PUNCT
taxlaw-2862	157	28	to	to	ADP
taxlaw-2862	157	29	small	small	ADJ
taxlaw-2862	157	30	businesses	business	NOUN
taxlaw-2862	157	31	,	,	PUNCT
taxlaw-2862	157	32	it	it	PRON
taxlaw-2862	157	33	seeks	seek	VERB
taxlaw-2862	157	34	to	to	PART
taxlaw-2862	157	35	eliminate	eliminate	VERB
taxlaw-2862	157	36	small	small	ADJ
taxlaw-2862	157	37	businesses	business	NOUN
taxlaw-2862	157	38	from	from	ADP
taxlaw-2862	157	39	the	the	DET
taxlaw-2862	157	40	universe	universe	NOUN
taxlaw-2862	157	41	of	of	ADP
taxlaw-2862	157	42	registrants	registrant	NOUN
taxlaw-2862	157	43	by	by	ADP
taxlaw-2862	157	44	acknowledging	acknowledge	VERB
taxlaw-2862	157	45	that	that	SCONJ
taxlaw-2862	157	46	the	the	DET
taxlaw-2862	157	47	additional	additional	ADJ
taxlaw-2862	157	48	revenues	revenue	NOUN
taxlaw-2862	157	49	they	they	PRON
taxlaw-2862	157	50	generate	generate	VERB
taxlaw-2862	157	51	net	net	NOUN
taxlaw-2862	157	52	of	of	ADP
taxlaw-2862	157	53	enforcement	enforcement	NOUN
taxlaw-2862	157	54	costs	cost	NOUN
taxlaw-2862	157	55	do	do	AUX
taxlaw-2862	157	56	not	not	PART
taxlaw-2862	157	57	justify	justify	VERB
taxlaw-2862	157	58	the	the	DET
taxlaw-2862	157	59	compliance	compliance	NOUN
taxlaw-2862	157	60	costs	cost	NOUN
taxlaw-2862	157	61	they	they	PRON
taxlaw-2862	157	62	would	would	AUX
taxlaw-2862	157	63	be	be	AUX
taxlaw-2862	157	64	forced	force	VERB
taxlaw-2862	157	65	to	to	ADP
taxlaw-2862	157	66	bear.26	bear.26	NOUN
taxlaw-2862	157	67	simulations	simulation	NOUN
taxlaw-2862	157	68	of	of	ADP
taxlaw-2862	157	69	the	the	DET
taxlaw-2862	157	70	model	model	NOUN
taxlaw-2862	157	71	suggest	suggest	VERB
taxlaw-2862	157	72	that	that	SCONJ
taxlaw-2862	157	73	,	,	PUNCT
taxlaw-2862	157	74	under	under	ADP
taxlaw-2862	157	75	a	a	DET
taxlaw-2862	157	76	set	set	NOUN
taxlaw-2862	157	77	of	of	ADP
taxlaw-2862	157	78	plausible	plausible	ADJ
taxlaw-2862	157	79	economic	economic	ADJ
taxlaw-2862	157	80	conditions	condition	NOUN
taxlaw-2862	157	81	,	,	PUNCT
taxlaw-2862	157	82	registration	registration	NOUN
taxlaw-2862	157	83	thresholds	threshold	NOUN
taxlaw-2862	157	84	in	in	ADP
taxlaw-2862	157	85	the	the	DET
taxlaw-2862	157	86	range	range	NOUN
taxlaw-2862	157	87	of	of	ADP
taxlaw-2862	157	88	about	about	ADV
taxlaw-2862	157	89	$	$	SYM
taxlaw-2862	157	90	110,000	110,000	NUM
taxlaw-2862	157	91	to	to	PART
taxlaw-2862	157	92	$	$	SYM
taxlaw-2862	157	93	265,000	265,000	NUM
taxlaw-2862	157	94	(	(	PUNCT
taxlaw-2862	157	95	in	in	ADP
taxlaw-2862	157	96	2017	2017	NUM
taxlaw-2862	157	97	u.s	u.s	PROPN
taxlaw-2862	157	98	.	.	PROPN
taxlaw-2862	157	99	dollars	dollar	NOUN
taxlaw-2862	157	100	)	)	PUNCT
taxlaw-2862	157	101	can	can	AUX
taxlaw-2862	157	102	maximize	maximize	VERB
taxlaw-2862	157	103	the	the	DET
taxlaw-2862	157	104	efficiency	efficiency	NOUN
taxlaw-2862	157	105	of	of	ADP
taxlaw-2862	157	106	the	the	DET
taxlaw-2862	157	107	vat	vat	NOUN
taxlaw-2862	157	108	by	by	ADP
taxlaw-2862	157	109	minimizing	minimize	VERB
taxlaw-2862	157	110	tax	tax	NOUN
taxlaw-2862	157	111	compliance	compliance	NOUN
taxlaw-2862	157	112	costs	cost	NOUN
taxlaw-2862	157	113	and	and	CCONJ
taxlaw-2862	157	114	distortions	distortion	NOUN
taxlaw-2862	157	115	of	of	ADP
taxlaw-2862	157	116	firm	firm	ADJ
taxlaw-2862	157	117	and	and	CCONJ
taxlaw-2862	157	118	consumer	consumer	NOUN
taxlaw-2862	157	119	behavior	behavior	NOUN
taxlaw-2862	157	120	in	in	ADP
taxlaw-2862	157	121	response	response	NOUN
taxlaw-2862	157	122	to	to	ADP
taxlaw-2862	157	123	the	the	DET
taxlaw-2862	157	124	discontinuity.27	discontinuity.27	PROPN
taxlaw-2862	157	125	the	the	DET
taxlaw-2862	157	126	intuition	intuition	NOUN
taxlaw-2862	157	127	behind	behind	ADP
taxlaw-2862	157	128	keen	keen	PROPN
taxlaw-2862	157	129	and	and	CCONJ
taxlaw-2862	157	130	mintz	mintz	PROPN
taxlaw-2862	157	131	’s	’s	PART
taxlaw-2862	157	132	high	high	ADJ
taxlaw-2862	157	133	-	-	PUNCT
taxlaw-2862	157	134	threshold	threshold	NOUN
taxlaw-2862	157	135	result	result	NOUN
taxlaw-2862	157	136	is	be	AUX
taxlaw-2862	157	137	threefold	threefold	ADJ
taxlaw-2862	157	138	.	.	PUNCT
taxlaw-2862	158	1	first	first	ADV
taxlaw-2862	158	2	,	,	PUNCT
taxlaw-2862	158	3	the	the	DET
taxlaw-2862	158	4	distribution	distribution	NOUN
taxlaw-2862	158	5	of	of	ADP
taxlaw-2862	158	6	businesses	business	NOUN
taxlaw-2862	158	7	by	by	ADP
taxlaw-2862	158	8	size	size	NOUN
taxlaw-2862	158	9	(	(	PUNCT
taxlaw-2862	158	10	where	where	SCONJ
taxlaw-2862	158	11	size	size	NOUN
taxlaw-2862	158	12	is	be	AUX
taxlaw-2862	158	13	measured	measure	VERB
taxlaw-2862	158	14	by	by	ADP
taxlaw-2862	158	15	annual	annual	ADJ
taxlaw-2862	158	16	revenues	revenue	NOUN
taxlaw-2862	158	17	)	)	PUNCT
taxlaw-2862	158	18	is	be	AUX
taxlaw-2862	158	19	typically	typically	ADV
taxlaw-2862	158	20	skewed	skewed	ADJ
taxlaw-2862	158	21	towards	towards	ADP
taxlaw-2862	158	22	small	small	ADJ
taxlaw-2862	158	23	businesses	business	NOUN
taxlaw-2862	158	24	as	as	SCONJ
taxlaw-2862	158	25	compared	compare	VERB
taxlaw-2862	158	26	to	to	ADP
taxlaw-2862	158	27	large	large	ADJ
taxlaw-2862	158	28	ones,28	ones,28	NOUN
taxlaw-2862	158	29	so	so	ADV
taxlaw-2862	158	30	higher	high	ADJ
taxlaw-2862	158	31	thresholds	threshold	NOUN
taxlaw-2862	158	32	can	can	AUX
taxlaw-2862	158	33	quickly	quickly	ADV
taxlaw-2862	158	34	reduce	reduce	VERB
taxlaw-2862	158	35	aggregate	aggregate	ADJ
taxlaw-2862	158	36	taxpayer	taxpayer	NOUN
taxlaw-2862	158	37	compliance	compliance	NOUN
taxlaw-2862	158	38	and	and	CCONJ
taxlaw-2862	158	39	government	government	NOUN
taxlaw-2862	158	40	administration	administration	NOUN
taxlaw-2862	158	41	costs	cost	NOUN
taxlaw-2862	158	42	.	.	PUNCT
taxlaw-2862	159	1	29	29	NUM
taxlaw-2862	159	2	the	the	DET
taxlaw-2862	159	3	simulations	simulation	NOUN
taxlaw-2862	159	4	by	by	ADP
taxlaw-2862	159	5	keen	keen	ADJ
taxlaw-2862	159	6	and	and	CCONJ
taxlaw-2862	159	7	mintz	mintz	PROPN
taxlaw-2862	159	8	of	of	ADP
taxlaw-2862	159	9	their	their	PRON
taxlaw-2862	159	10	model	model	NOUN
taxlaw-2862	159	11	placed	place	VERB
taxlaw-2862	159	12	approximately	approximately	ADV
taxlaw-2862	159	13	50	50	NUM
taxlaw-2862	159	14	percent	percent	NOUN
taxlaw-2862	159	15	of	of	ADP
taxlaw-2862	159	16	firms	firm	NOUN
taxlaw-2862	159	17	below	below	ADP
taxlaw-2862	159	18	the	the	DET
taxlaw-2862	159	19	optimal	optimal	ADJ
taxlaw-2862	159	20	threshold.30	threshold.30	NOUN
taxlaw-2862	159	21	second	second	ADJ
taxlaw-2862	159	22	,	,	PUNCT
taxlaw-2862	159	23	because	because	SCONJ
taxlaw-2862	159	24	the	the	DET
taxlaw-2862	159	25	largest	large	ADJ
taxlaw-2862	159	26	firms	firm	NOUN
taxlaw-2862	159	27	typically	typically	ADV
taxlaw-2862	159	28	are	be	AUX
taxlaw-2862	159	29	responsible	responsible	ADJ
taxlaw-2862	159	30	for	for	ADP
taxlaw-2862	159	31	the	the	DET
taxlaw-2862	159	32	vast	vast	ADJ
taxlaw-2862	159	33	majority	majority	NOUN
taxlaw-2862	159	34	of	of	ADP
taxlaw-2862	159	35	sales	sale	NOUN
taxlaw-2862	159	36	and	and	CCONJ
taxlaw-2862	159	37	thus	thus	ADV
taxlaw-2862	159	38	the	the	DET
taxlaw-2862	159	39	lions	lion	NOUN
taxlaw-2862	159	40	’	'	PUNCT
taxlaw-2862	159	41	share	share	NOUN
taxlaw-2862	159	42	of	of	ADP
taxlaw-2862	159	43	vat	vat	NOUN
taxlaw-2862	159	44	revenues	revenue	NOUN
taxlaw-2862	159	45	,	,	PUNCT
taxlaw-2862	159	46	the	the	DET
taxlaw-2862	159	47	revenue	revenue	NOUN
taxlaw-2862	159	48	consequences	consequence	NOUN
taxlaw-2862	159	49	of	of	ADP
taxlaw-2862	159	50	high	high	ADJ
taxlaw-2862	159	51	thresholds	threshold	NOUN
taxlaw-2862	159	52	are	be	AUX
taxlaw-2862	159	53	likely	likely	ADJ
taxlaw-2862	159	54	to	to	PART
taxlaw-2862	159	55	be	be	AUX
taxlaw-2862	159	56	modest	modest	ADJ
taxlaw-2862	159	57	to	to	AUX
taxlaw-2862	159	58	negligible	negligible	ADJ
taxlaw-2862	159	59	.	.	PUNCT
taxlaw-2862	160	1	31	31	NUM
taxlaw-2862	160	2	third	third	ADJ
taxlaw-2862	160	3	,	,	PUNCT
taxlaw-2862	160	4	firm	firm	ADJ
taxlaw-2862	160	5	bunching	bunching	NOUN
taxlaw-2862	160	6	below	below	ADP
taxlaw-2862	160	7	the	the	DET
taxlaw-2862	160	8	threshold	threshold	NOUN
taxlaw-2862	160	9	compromises	compromise	VERB
taxlaw-2862	160	10	production	production	NOUN
taxlaw-2862	160	11	efficiency	efficiency	NOUN
taxlaw-2862	160	12	,	,	PUNCT
taxlaw-2862	160	13	a	a	DET
taxlaw-2862	160	14	result	result	NOUN
taxlaw-2862	160	15	which	which	PRON
taxlaw-2862	160	16	has	have	AUX
taxlaw-2862	160	17	been	be	AUX
taxlaw-2862	160	18	confirmed	confirm	VERB
taxlaw-2862	160	19	by	by	ADP
taxlaw-2862	160	20	subsequent	subsequent	ADJ
taxlaw-2862	160	21	empirical	empirical	ADJ
taxlaw-2862	160	22	studies.32	studies.32	PROPN
taxlaw-2862	160	23	26	26	NUM
taxlaw-2862	160	24	see	see	VERB
taxlaw-2862	160	25	i	i	PROPN
taxlaw-2862	160	26	d.	d.	PROPN
taxlaw-2862	160	27	at	at	ADP
taxlaw-2862	160	28	31	31	NUM
taxlaw-2862	160	29	(	(	PUNCT
taxlaw-2862	160	30	“	"	PUNCT
taxlaw-2862	160	31	[	[	X
taxlaw-2862	160	32	s]implicity	s]implicity	NOUN
taxlaw-2862	160	33	is	be	AUX
taxlaw-2862	160	34	not	not	PART
taxlaw-2862	160	35	considered	consider	VERB
taxlaw-2862	160	36	to	to	PART
taxlaw-2862	160	37	be	be	AUX
taxlaw-2862	160	38	the	the	DET
taxlaw-2862	160	39	good	good	ADJ
taxlaw-2862	160	40	vat	vat	NOUN
taxlaw-2862	160	41	’s	’s	PART
taxlaw-2862	160	42	greatest	great	ADJ
taxlaw-2862	160	43	virtue	virtue	NOUN
taxlaw-2862	160	44	.	.	PUNCT
taxlaw-2862	161	1	the	the	DET
taxlaw-2862	161	2	vat	vat	NOUN
taxlaw-2862	161	3	’s	’s	PART
taxlaw-2862	161	4	complexity	complexity	NOUN
taxlaw-2862	161	5	has	have	AUX
taxlaw-2862	161	6	caused	cause	VERB
taxlaw-2862	161	7	some	some	PRON
taxlaw-2862	161	8	to	to	PART
taxlaw-2862	161	9	question	question	VERB
taxlaw-2862	161	10	its	its	PRON
taxlaw-2862	161	11	appropriateness	appropriateness	NOUN
taxlaw-2862	161	12	for	for	ADP
taxlaw-2862	161	13	developing	develop	VERB
taxlaw-2862	161	14	countries	country	NOUN
taxlaw-2862	161	15	with	with	ADP
taxlaw-2862	161	16	limited	limited	ADJ
taxlaw-2862	161	17	administrative	administrative	ADJ
taxlaw-2862	161	18	and	and	CCONJ
taxlaw-2862	161	19	compliance	compliance	NOUN
taxlaw-2862	161	20	capacity	capacity	NOUN
taxlaw-2862	161	21	”	"	PUNCT
taxlaw-2862	161	22	)	)	PUNCT
taxlaw-2862	161	23	.	.	PUNCT
taxlaw-2862	162	1	numerous	numerous	ADJ
taxlaw-2862	162	2	studies	study	NOUN
taxlaw-2862	162	3	in	in	ADP
taxlaw-2862	162	4	a	a	DET
taxlaw-2862	162	5	variety	variety	NOUN
taxlaw-2862	162	6	of	of	ADP
taxlaw-2862	162	7	country	country	NOUN
taxlaw-2862	162	8	settings	setting	NOUN
taxlaw-2862	162	9	have	have	AUX
taxlaw-2862	162	10	shown	show	VERB
taxlaw-2862	162	11	that	that	SCONJ
taxlaw-2862	162	12	these	these	DET
taxlaw-2862	162	13	taxpayer	taxpayer	NOUN
taxlaw-2862	162	14	compliance	compliance	NOUN
taxlaw-2862	162	15	and	and	CCONJ
taxlaw-2862	162	16	government	government	NOUN
taxlaw-2862	162	17	administration	administration	NOUN
taxlaw-2862	162	18	costs	cost	NOUN
taxlaw-2862	162	19	are	be	AUX
taxlaw-2862	162	20	sizable	sizable	ADJ
taxlaw-2862	162	21	on	on	ADP
taxlaw-2862	162	22	average	average	ADJ
taxlaw-2862	162	23	,	,	PUNCT
taxlaw-2862	162	24	with	with	ADP
taxlaw-2862	162	25	a	a	DET
taxlaw-2862	162	26	significant	significant	ADJ
taxlaw-2862	162	27	“	"	PUNCT
taxlaw-2862	162	28	fixed	fix	VERB
taxlaw-2862	162	29	”	"	PUNCT
taxlaw-2862	162	30	component	component	NOUN
taxlaw-2862	162	31	(	(	PUNCT
taxlaw-2862	162	32	e.g.	e.g.	ADV
taxlaw-2862	162	33	,	,	PUNCT
taxlaw-2862	162	34	that	that	PRON
taxlaw-2862	162	35	is	be	AUX
taxlaw-2862	162	36	independent	independent	ADJ
taxlaw-2862	162	37	of	of	ADP
taxlaw-2862	162	38	the	the	DET
taxlaw-2862	162	39	size	size	NOUN
taxlaw-2862	162	40	of	of	ADP
taxlaw-2862	162	41	the	the	DET
taxlaw-2862	162	42	business	business	NOUN
taxlaw-2862	162	43	)	)	PUNCT
taxlaw-2862	162	44	.	.	PUNCT
taxlaw-2862	163	1	see	see	VERB
taxlaw-2862	163	2	infra	infra	NOUN
taxlaw-2862	163	3	section	section	NOUN
taxlaw-2862	163	4	iv.b.2	iv.b.2	NOUN
taxlaw-2862	163	5	and	and	CCONJ
taxlaw-2862	163	6	accompanying	accompanying	ADJ
taxlaw-2862	163	7	notes	note	NOUN
taxlaw-2862	163	8	.	.	PUNCT
taxlaw-2862	164	1	27	27	NUM
taxlaw-2862	164	2	see	see	VERB
taxlaw-2862	164	3	keen	keen	PROPN
taxlaw-2862	164	4	&	&	CCONJ
taxlaw-2862	164	5	mintz	mintz	PROPN
taxlaw-2862	164	6	,	,	PUNCT
taxlaw-2862	164	7	supra	supra	PROPN
taxlaw-2862	164	8	note	note	PROPN
taxlaw-2862	164	9	20	20	NUM
taxlaw-2862	164	10	,	,	PUNCT
taxlaw-2862	164	11	at	at	ADP
taxlaw-2862	164	12	572	572	NUM
taxlaw-2862	164	13	.	.	PUNCT
taxlaw-2862	164	14	28	28	NUM
taxlaw-2862	165	1	i	i	PRON
taxlaw-2862	165	2	d.	d.	PROPN
taxlaw-2862	165	3	at	at	ADP
taxlaw-2862	165	4	572	572	NUM
taxlaw-2862	165	5	(	(	PUNCT
taxlaw-2862	165	6	discussing	discuss	VERB
taxlaw-2862	165	7	the	the	DET
taxlaw-2862	165	8	“	"	PUNCT
taxlaw-2862	165	9	non	non	ADJ
taxlaw-2862	165	10	-	-	ADJ
taxlaw-2862	165	11	uniform	uniform	ADJ
taxlaw-2862	165	12	”	"	PUNCT
taxlaw-2862	165	13	distribution	distribution	NOUN
taxlaw-2862	165	14	of	of	ADP
taxlaw-2862	165	15	productivities	productivity	NOUN
taxlaw-2862	165	16	case	case	NOUN
taxlaw-2862	165	17	“	"	PUNCT
taxlaw-2862	165	18	that	that	PRON
taxlaw-2862	165	19	captures	capture	VERB
taxlaw-2862	165	20	the	the	DET
taxlaw-2862	165	21	greater	great	ADJ
taxlaw-2862	165	22	frequency	frequency	NOUN
taxlaw-2862	165	23	of	of	ADP
taxlaw-2862	165	24	small	small	ADJ
taxlaw-2862	165	25	firms	firm	NOUN
taxlaw-2862	165	26	…	…	PUNCT
taxlaw-2862	165	27	”	"	PUNCT
taxlaw-2862	165	28	)	)	PUNCT
taxlaw-2862	165	29	.	.	PUNCT
taxlaw-2862	166	1	29	29	NUM
taxlaw-2862	167	1	i	i	PRON
taxlaw-2862	167	2	d.	d.	NOUN
taxlaw-2862	167	3	at	at	ADP
taxlaw-2862	167	4	573	573	NUM
taxlaw-2862	167	5	(	(	PUNCT
taxlaw-2862	167	6	because	because	SCONJ
taxlaw-2862	167	7	the	the	DET
taxlaw-2862	167	8	non	non	ADJ
taxlaw-2862	167	9	-	-	ADJ
taxlaw-2862	167	10	uniform	uniform	ADJ
taxlaw-2862	167	11	case	case	NOUN
taxlaw-2862	167	12	“	"	PUNCT
taxlaw-2862	167	13	implies	imply	VERB
taxlaw-2862	167	14	a	a	DET
taxlaw-2862	167	15	denser	denser	ADV
taxlaw-2862	167	16	lower	low	ADJ
taxlaw-2862	167	17	tail	tail	NOUN
taxlaw-2862	167	18	of	of	ADP
taxlaw-2862	167	19	small	small	ADJ
taxlaw-2862	167	20	firms	firm	NOUN
taxlaw-2862	167	21	from	from	ADP
taxlaw-2862	167	22	which	which	PRON
taxlaw-2862	167	23	relatively	relatively	ADV
taxlaw-2862	167	24	little	little	ADJ
taxlaw-2862	167	25	revenue	revenue	NOUN
taxlaw-2862	167	26	can	can	AUX
taxlaw-2862	167	27	be	be	AUX
taxlaw-2862	167	28	gained	gain	VERB
taxlaw-2862	167	29	”	"	PUNCT
taxlaw-2862	167	30	)	)	PUNCT
taxlaw-2862	167	31	.	.	PUNCT
taxlaw-2862	168	1	30	30	NUM
taxlaw-2862	169	1	i	i	PRON
taxlaw-2862	169	2	d.	d.	NOUN
taxlaw-2862	169	3	at	at	ADP
taxlaw-2862	169	4	573	573	NUM
taxlaw-2862	169	5	-	-	SYM
taxlaw-2862	169	6	74	74	NUM
taxlaw-2862	169	7	(	(	PUNCT
taxlaw-2862	169	8	“	"	PUNCT
taxlaw-2862	169	9	[	[	X
taxlaw-2862	169	10	i]t	i]t	NOUN
taxlaw-2862	169	11	is	be	AUX
taxlaw-2862	169	12	also	also	ADV
taxlaw-2862	169	13	striking	strike	VERB
taxlaw-2862	169	14	that	that	SCONJ
taxlaw-2862	169	15	the	the	DET
taxlaw-2862	169	16	threshold	threshold	NOUN
taxlaw-2862	169	17	is	be	AUX
taxlaw-2862	169	18	in	in	ADP
taxlaw-2862	169	19	all	all	DET
taxlaw-2862	169	20	cases	case	NOUN
taxlaw-2862	169	21	so	so	ADV
taxlaw-2862	169	22	high	high	ADJ
taxlaw-2862	169	23	as	as	SCONJ
taxlaw-2862	169	24	to	to	PART
taxlaw-2862	169	25	exclude	exclude	VERB
taxlaw-2862	169	26	a	a	DET
taxlaw-2862	169	27	very	very	ADV
taxlaw-2862	169	28	large	large	ADJ
taxlaw-2862	169	29	number	number	NOUN
taxlaw-2862	169	30	of	of	ADP
taxlaw-2862	169	31	firms	firm	NOUN
taxlaw-2862	169	32	from	from	ADP
taxlaw-2862	169	33	charging	charge	VERB
taxlaw-2862	169	34	the	the	DET
taxlaw-2862	169	35	vat	vat	NOUN
taxlaw-2862	169	36	:	:	PUNCT
taxlaw-2862	169	37	rather	rather	ADV
taxlaw-2862	169	38	less	less	ADJ
taxlaw-2862	169	39	than	than	ADP
taxlaw-2862	169	40	half	half	NOUN
taxlaw-2862	169	41	in	in	ADP
taxlaw-2862	169	42	the	the	DET
taxlaw-2862	169	43	uniform	uniform	ADJ
taxlaw-2862	169	44	case	case	NOUN
taxlaw-2862	169	45	,	,	PUNCT
taxlaw-2862	169	46	more	more	ADJ
taxlaw-2862	169	47	than	than	ADP
taxlaw-2862	169	48	half	half	NOUN
taxlaw-2862	169	49	in	in	ADP
taxlaw-2862	169	50	the	the	DET
taxlaw-2862	169	51	non	non	ADJ
taxlaw-2862	169	52	-	-	ADJ
taxlaw-2862	169	53	uniform	uniform	ADJ
taxlaw-2862	169	54	case	case	NOUN
taxlaw-2862	169	55	”	"	PUNCT
taxlaw-2862	169	56	)	)	PUNCT
taxlaw-2862	169	57	.	.	PUNCT
taxlaw-2862	170	1	31	31	NUM
taxlaw-2862	170	2	see	see	VERB
taxlaw-2862	170	3	ebrill	ebrill	NOUN
taxlaw-2862	170	4	et	et	PROPN
taxlaw-2862	170	5	al	al	PROPN
taxlaw-2862	170	6	.	.	PROPN
taxlaw-2862	170	7	,	,	PUNCT
taxlaw-2862	170	8	supra	supra	PROPN
taxlaw-2862	170	9	note	note	PROPN
taxlaw-2862	170	10	14	14	NUM
taxlaw-2862	170	11	,	,	PUNCT
taxlaw-2862	170	12	at	at	ADP
taxlaw-2862	170	13	115	115	NUM
taxlaw-2862	170	14	,	,	PUNCT
taxlaw-2862	170	15	117	117	NUM
taxlaw-2862	170	16	-	-	SYM
taxlaw-2862	170	17	18	18	NUM
taxlaw-2862	170	18	(	(	PUNCT
taxlaw-2862	170	19	“	"	PUNCT
taxlaw-2862	170	20	[	[	X
taxlaw-2862	170	21	i]n	i]n	NOUN
taxlaw-2862	170	22	most	most	ADJ
taxlaw-2862	170	23	countries	country	NOUN
taxlaw-2862	170	24	,	,	PUNCT
taxlaw-2862	170	25	a	a	DET
taxlaw-2862	170	26	surprisingly	surprisingly	ADV
taxlaw-2862	170	27	small	small	ADJ
taxlaw-2862	170	28	number	number	NOUN
taxlaw-2862	170	29	of	of	ADP
taxlaw-2862	170	30	vat	vat	NOUN
taxlaw-2862	170	31	registrants	registrant	NOUN
taxlaw-2862	170	32	,	,	PUNCT
taxlaw-2862	170	33	sometimes	sometimes	ADV
taxlaw-2862	170	34	less	less	ADJ
taxlaw-2862	170	35	than	than	ADP
taxlaw-2862	170	36	a	a	DET
taxlaw-2862	170	37	few	few	ADJ
taxlaw-2862	170	38	dozen	dozen	NOUN
taxlaw-2862	170	39	,	,	PUNCT
taxlaw-2862	170	40	account	account	VERB
taxlaw-2862	170	41	for	for	ADP
taxlaw-2862	170	42	80	80	NUM
taxlaw-2862	170	43	%	%	NOUN
taxlaw-2862	170	44	or	or	CCONJ
taxlaw-2862	170	45	90	90	NUM
taxlaw-2862	170	46	%	%	NOUN
taxlaw-2862	170	47	of	of	ADP
taxlaw-2862	170	48	vat	vat	NOUN
taxlaw-2862	170	49	collections	collection	NOUN
taxlaw-2862	170	50	…	…	PUNCT
taxlaw-2862	170	51	[d]espite	[d]espite	X
taxlaw-2862	170	52	significant	significant	ADJ
taxlaw-2862	170	53	variation	variation	NOUN
taxlaw-2862	170	54	,	,	PUNCT
taxlaw-2862	170	55	a	a	DET
taxlaw-2862	170	56	useful	useful	ADJ
taxlaw-2862	170	57	rule	rule	NOUN
taxlaw-2862	170	58	of	of	ADP
taxlaw-2862	170	59	thumb	thumb	NOUN
taxlaw-2862	170	60	is	be	AUX
taxlaw-2862	170	61	that	that	SCONJ
taxlaw-2862	170	62	the	the	DET
taxlaw-2862	170	63	largest	large	ADJ
taxlaw-2862	170	64	10	10	NUM
taxlaw-2862	170	65	percent	percent	NOUN
taxlaw-2862	170	66	of	of	ADP
taxlaw-2862	170	67	all	all	DET
taxlaw-2862	170	68	firms	firm	NOUN
taxlaw-2862	170	69	commonly	commonly	ADV
taxlaw-2862	170	70	account	account	VERB
taxlaw-2862	170	71	for	for	ADP
taxlaw-2862	170	72	90	90	NUM
taxlaw-2862	170	73	percent	percent	NOUN
taxlaw-2862	170	74	or	or	CCONJ
taxlaw-2862	170	75	more	more	ADJ
taxlaw-2862	170	76	of	of	ADP
taxlaw-2862	170	77	all	all	DET
taxlaw-2862	170	78	turnover	turnover	NOUN
taxlaw-2862	170	79	…	…	PUNCT
taxlaw-2862	170	80	this	this	DET
taxlaw-2862	170	81	seemingly	seemingly	ADV
taxlaw-2862	170	82	universal	universal	ADJ
taxlaw-2862	170	83	feature	feature	NOUN
taxlaw-2862	170	84	has	have	VERB
taxlaw-2862	170	85	important	important	ADJ
taxlaw-2862	170	86	implications	implication	NOUN
taxlaw-2862	170	87	for	for	ADP
taxlaw-2862	170	88	the	the	DET
taxlaw-2862	170	89	relationship	relationship	NOUN
taxlaw-2862	170	90	between	between	ADP
taxlaw-2862	170	91	the	the	DET
taxlaw-2862	170	92	threshold	threshold	NOUN
taxlaw-2862	170	93	and	and	CCONJ
taxlaw-2862	170	94	the	the	DET
taxlaw-2862	170	95	tax	tax	NOUN
taxlaw-2862	170	96	base	base	NOUN
taxlaw-2862	170	97	:	:	PUNCT
taxlaw-2862	170	98	starting	start	VERB
taxlaw-2862	170	99	from	from	ADP
taxlaw-2862	170	100	a	a	DET
taxlaw-2862	170	101	low	low	ADJ
taxlaw-2862	170	102	level	level	NOUN
taxlaw-2862	170	103	,	,	PUNCT
taxlaw-2862	170	104	a	a	DET
taxlaw-2862	170	105	$	$	SYM
taxlaw-2862	170	106	1	1	NUM
taxlaw-2862	170	107	increase	increase	NOUN
taxlaw-2862	170	108	in	in	ADP
taxlaw-2862	170	109	the	the	DET
taxlaw-2862	170	110	threshold	threshold	NOUN
taxlaw-2862	170	111	is	be	AUX
taxlaw-2862	170	112	initially	initially	ADV
taxlaw-2862	170	113	very	very	ADV
taxlaw-2862	170	114	cheap	cheap	ADJ
taxlaw-2862	170	115	in	in	ADP
taxlaw-2862	170	116	terms	term	NOUN
taxlaw-2862	170	117	of	of	ADP
taxlaw-2862	170	118	revenue	revenue	NOUN
taxlaw-2862	170	119	foregone	foregone	NOUN
taxlaw-2862	170	120	,	,	PUNCT
taxlaw-2862	170	121	but	but	CCONJ
taxlaw-2862	170	122	becomes	become	VERB
taxlaw-2862	170	123	much	much	ADV
taxlaw-2862	170	124	more	more	ADV
taxlaw-2862	170	125	expensive	expensive	ADJ
taxlaw-2862	170	126	at	at	ADP
taxlaw-2862	170	127	higher	high	ADJ
taxlaw-2862	170	128	levels	level	NOUN
taxlaw-2862	170	129	of	of	ADP
taxlaw-2862	170	130	turnover	turnover	NOUN
taxlaw-2862	170	131	;	;	PUNCT
taxlaw-2862	170	132	”	"	PUNCT
taxlaw-2862	170	133	noting	note	VERB
taxlaw-2862	170	134	,	,	PUNCT
taxlaw-2862	170	135	however	however	ADV
taxlaw-2862	170	136	,	,	PUNCT
taxlaw-2862	170	137	that	that	SCONJ
taxlaw-2862	170	138	there	there	PRON
taxlaw-2862	170	139	is	be	VERB
taxlaw-2862	170	140	“	"	PUNCT
taxlaw-2862	170	141	significant	significant	ADJ
taxlaw-2862	170	142	variation	variation	NOUN
taxlaw-2862	170	143	”	"	PUNCT
taxlaw-2862	170	144	across	across	ADP
taxlaw-2862	170	145	jurisdictions	jurisdiction	NOUN
taxlaw-2862	170	146	in	in	ADP
taxlaw-2862	170	147	the	the	DET
taxlaw-2862	170	148	concentration	concentration	NOUN
taxlaw-2862	170	149	of	of	ADP
taxlaw-2862	170	150	revenue	revenue	NOUN
taxlaw-2862	170	151	across	across	ADP
taxlaw-2862	170	152	the	the	DET
taxlaw-2862	170	153	distribution	distribution	NOUN
taxlaw-2862	170	154	of	of	ADP
taxlaw-2862	170	155	firms	firm	NOUN
taxlaw-2862	170	156	…	…	PUNCT
taxlaw-2862	170	157	[but	[but	X
taxlaw-2862	170	158	]	]	X
taxlaw-2862	170	159	at	at	ADP
taxlaw-2862	170	160	least	least	ADJ
taxlaw-2862	170	161	88	88	NUM
taxlaw-2862	170	162	percent	percent	NOUN
taxlaw-2862	170	163	of	of	ADP
taxlaw-2862	170	164	turnover	turnover	NOUN
taxlaw-2862	170	165	occurs	occur	VERB
taxlaw-2862	170	166	in	in	ADP
taxlaw-2862	170	167	the	the	DET
taxlaw-2862	170	168	largest	large	ADJ
taxlaw-2862	170	169	10	10	NUM
taxlaw-2862	170	170	percent	percent	NOUN
taxlaw-2862	170	171	of	of	ADP
taxlaw-2862	170	172	firms	firm	NOUN
taxlaw-2862	170	173	”	"	PUNCT
taxlaw-2862	170	174	)	)	PUNCT
taxlaw-2862	170	175	.	.	PUNCT
taxlaw-2862	171	1	see	see	VERB
taxlaw-2862	171	2	also	also	ADV
taxlaw-2862	171	3	bird	bird	NOUN
taxlaw-2862	171	4	&	&	CCONJ
taxlaw-2862	171	5	gendron	gendron	PROPN
taxlaw-2862	171	6	,	,	PUNCT
taxlaw-2862	171	7	supra	supra	PROPN
taxlaw-2862	171	8	note	note	NOUN
taxlaw-2862	171	9	1	1	NUM
taxlaw-2862	171	10	,	,	PUNCT
taxlaw-2862	171	11	at	at	ADP
taxlaw-2862	171	12	115	115	NUM
taxlaw-2862	171	13	(	(	PUNCT
taxlaw-2862	171	14	“	"	PUNCT
taxlaw-2862	171	15	[	[	X
taxlaw-2862	171	16	i]n	i]n	VERB
taxlaw-2862	171	17	most	most	ADJ
taxlaw-2862	171	18	[	[	X
taxlaw-2862	171	19	developing	develop	VERB
taxlaw-2862	171	20	and	and	CCONJ
taxlaw-2862	171	21	transitional	transitional	ADJ
taxlaw-2862	171	22	]	]	PUNCT
taxlaw-2862	171	23	countries	country	NOUN
taxlaw-2862	171	24	,	,	PUNCT
taxlaw-2862	171	25	a	a	DET
taxlaw-2862	171	26	surprisingly	surprisingly	ADV
taxlaw-2862	171	27	small	small	ADJ
taxlaw-2862	171	28	number	number	NOUN
taxlaw-2862	171	29	of	of	ADP
taxlaw-2862	171	30	vat	vat	NOUN
taxlaw-2862	171	31	registrants	registrant	NOUN
taxlaw-2862	171	32	,	,	PUNCT
taxlaw-2862	171	33	sometimes	sometimes	ADV
taxlaw-2862	171	34	less	less	ADJ
taxlaw-2862	171	35	than	than	ADP
taxlaw-2862	171	36	a	a	DET
taxlaw-2862	171	37	few	few	ADJ
taxlaw-2862	171	38	dozen	dozen	NOUN
taxlaw-2862	171	39	,	,	PUNCT
taxlaw-2862	171	40	account	account	VERB
taxlaw-2862	171	41	for	for	ADP
taxlaw-2862	171	42	80	80	NUM
taxlaw-2862	171	43	%	%	NOUN
taxlaw-2862	171	44	of	of	ADP
taxlaw-2862	171	45	90	90	NUM
taxlaw-2862	171	46	%	%	NOUN
taxlaw-2862	171	47	of	of	ADP
taxlaw-2862	171	48	vat	vat	NOUN
taxlaw-2862	171	49	collections	collection	NOUN
taxlaw-2862	171	50	”	"	PUNCT
taxlaw-2862	171	51	)	)	PUNCT
taxlaw-2862	171	52	;	;	PUNCT
taxlaw-2862	171	53	keen	keen	PROPN
taxlaw-2862	171	54	&	&	CCONJ
taxlaw-2862	171	55	mintz	mintz	PROPN
taxlaw-2862	171	56	,	,	PUNCT
taxlaw-2862	171	57	supra	supra	PROPN
taxlaw-2862	171	58	note	note	PROPN
taxlaw-2862	171	59	20	20	NUM
taxlaw-2862	171	60	,	,	PUNCT
taxlaw-2862	171	61	at	at	ADP
taxlaw-2862	171	62	573	573	NUM
taxlaw-2862	171	63	-	-	SYM
taxlaw-2862	171	64	74	74	NUM
taxlaw-2862	171	65	(	(	PUNCT
taxlaw-2862	171	66	noting	note	VERB
taxlaw-2862	171	67	that	that	SCONJ
taxlaw-2862	171	68	“	"	PUNCT
taxlaw-2862	171	69	in	in	ADP
taxlaw-2862	171	70	practice	practice	NOUN
taxlaw-2862	171	71	,	,	PUNCT
taxlaw-2862	171	72	the	the	DET
taxlaw-2862	171	73	concentration	concentration	NOUN
taxlaw-2862	171	74	of	of	ADP
taxlaw-2862	171	75	activity	activity	NOUN
taxlaw-2862	171	76	amongst	amongst	ADP
taxlaw-2862	171	77	a	a	DET
taxlaw-2862	171	78	relatively	relatively	ADV
taxlaw-2862	171	79	few	few	ADJ
taxlaw-2862	171	80	enterprises	enterprise	NOUN
taxlaw-2862	171	81	is	be	AUX
taxlaw-2862	171	82	such	such	ADJ
taxlaw-2862	171	83	that	that	SCONJ
taxlaw-2862	171	84	it	it	PRON
taxlaw-2862	171	85	is	be	AUX
taxlaw-2862	171	86	indeed	indeed	ADV
taxlaw-2862	171	87	often	often	ADV
taxlaw-2862	171	88	the	the	DET
taxlaw-2862	171	89	case	case	NOUN
taxlaw-2862	171	90	that	that	SCONJ
taxlaw-2862	171	91	even	even	ADV
taxlaw-2862	171	92	a	a	DET
taxlaw-2862	171	93	relatively	relatively	ADV
taxlaw-2862	171	94	high	high	ADJ
taxlaw-2862	171	95	threshold	threshold	NOUN
taxlaw-2862	171	96	catches	catch	VERB
taxlaw-2862	171	97	an	an	DET
taxlaw-2862	171	98	extremely	extremely	ADV
taxlaw-2862	171	99	large	large	ADJ
taxlaw-2862	171	100	proportion	proportion	NOUN
taxlaw-2862	171	101	of	of	ADP
taxlaw-2862	171	102	the	the	DET
taxlaw-2862	171	103	potential	potential	ADJ
taxlaw-2862	171	104	base	base	NOUN
taxlaw-2862	171	105	”	"	PUNCT
taxlaw-2862	171	106	)	)	PUNCT
taxlaw-2862	171	107	.	.	PUNCT
taxlaw-2862	172	1	32	32	NUM
taxlaw-2862	172	2	see	see	VERB
taxlaw-2862	172	3	onji	onji	NOUN
taxlaw-2862	172	4	,	,	PUNCT
taxlaw-2862	172	5	supra	supra	PROPN
taxlaw-2862	172	6	note	note	PROPN
taxlaw-2862	172	7	22	22	NUM
taxlaw-2862	172	8	,	,	PUNCT
taxlaw-2862	172	9	at	at	ADP
taxlaw-2862	172	10	771	771	NUM
taxlaw-2862	172	11	-	-	SYM
taxlaw-2862	172	12	73	73	NUM
taxlaw-2862	172	13	(	(	PUNCT
taxlaw-2862	172	14	finding	find	VERB
taxlaw-2862	172	15	bunching	bunching	NOUN
taxlaw-2862	172	16	of	of	ADP
taxlaw-2862	172	17	firms	firm	NOUN
taxlaw-2862	172	18	below	below	ADP
taxlaw-2862	172	19	the	the	DET
taxlaw-2862	172	20	eligibility	eligibility	NOUN
taxlaw-2862	172	21	threshold	threshold	NOUN
taxlaw-2862	172	22	in	in	ADP
taxlaw-2862	172	23	japan	japan	PROPN
taxlaw-2862	172	24	in	in	ADP
taxlaw-2862	172	25	a	a	DET
taxlaw-2862	172	26	manner	manner	NOUN
taxlaw-2862	172	27	consistent	consistent	ADJ
taxlaw-2862	172	28	with	with	ADP
taxlaw-2862	172	29	large	large	ADJ
taxlaw-2862	172	30	firms	firm	NOUN
taxlaw-2862	172	31	“	"	PUNCT
taxlaw-2862	172	32	masquerading	masquerade	VERB
taxlaw-2862	172	33	”	"	PUNCT
taxlaw-2862	172	34	as	as	ADP
taxlaw-2862	172	35	smaller	small	ADJ
taxlaw-2862	172	36	firms	firm	NOUN
taxlaw-2862	172	37	through	through	ADP
taxlaw-2862	172	38	changes	change	NOUN
taxlaw-2862	172	39	in	in	ADP
taxlaw-2862	172	40	organizational	organizational	ADJ
taxlaw-2862	172	41	structures	structure	NOUN
taxlaw-2862	172	42	)	)	PUNCT
taxlaw-2862	172	43	;	;	PUNCT
taxlaw-2862	172	44	see	see	VERB
taxlaw-2862	172	45	also	also	ADV
taxlaw-2862	172	46	li	li	PROPN
taxlaw-2862	172	47	liu	liu	PROPN
taxlaw-2862	172	48	&	&	CCONJ
taxlaw-2862	172	49	ben	ben	PROPN
taxlaw-2862	172	50	lockwood	lockwood	PROPN
taxlaw-2862	172	51	,	,	PUNCT
taxlaw-2862	172	52	vat	vat	NOUN
taxlaw-2862	172	53	notches	notch	NOUN
taxlaw-2862	172	54	(	(	PUNCT
taxlaw-2862	172	55	cesifo	cesifo	PROPN
taxlaw-2862	172	56	working	work	VERB
taxlaw-2862	172	57	paper	paper	NOUN
taxlaw-2862	172	58	no	no	NOUN
taxlaw-2862	172	59	.	.	PROPN
taxlaw-2862	172	60	5371	5371	NUM
taxlaw-2862	172	61	,	,	PUNCT
taxlaw-2862	172	62	sept	sept	PROPN
taxlaw-2862	172	63	.	.	PROPN
taxlaw-2862	172	64	1	1	NUM
taxlaw-2862	172	65	,	,	PUNCT
taxlaw-2862	172	66	2016	2016	NUM
taxlaw-2862	172	67	)	)	PUNCT
taxlaw-2862	172	68	,	,	PUNCT
taxlaw-2862	173	1	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2615702	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2615702	PROPN
taxlaw-2862	174	1	[	[	X
taxlaw-2862	174	2	https://perma.cc/rs73-welq	https://perma.cc/rs73-welq	X
taxlaw-2862	174	3	]	]	X
taxlaw-2862	174	4	(	(	PUNCT
taxlaw-2862	174	5	documenting	document	VERB
taxlaw-2862	174	6	bunching	bunch	VERB
taxlaw-2862	174	7	in	in	ADP
taxlaw-2862	174	8	the	the	DET
taxlaw-2862	174	9	context	context	NOUN
taxlaw-2862	174	10	of	of	ADP
taxlaw-2862	174	11	the	the	DET
taxlaw-2862	174	12	uk	uk	PROPN
taxlaw-2862	174	13	vat	vat	NOUN
taxlaw-2862	174	14	)	)	PUNCT
taxlaw-2862	174	15	;	;	PUNCT
taxlaw-2862	174	16	jarkko	jarkko	PROPN
taxlaw-2862	174	17	harju	harju	PROPN
taxlaw-2862	174	18	,	,	PUNCT
taxlaw-2862	174	19	tuomas	tuomas	PROPN
taxlaw-2862	174	20	matikka	matikka	PROPN
taxlaw-2862	174	21	&	&	CCONJ
taxlaw-2862	174	22	timo	timo	PROPN
taxlaw-2862	174	23	rauhanen	rauhanen	PROPN
taxlaw-2862	174	24	,	,	PUNCT
taxlaw-2862	174	25	184	184	NUM
taxlaw-2862	174	26	columbia	columbia	PROPN
taxlaw-2862	174	27	journal	journal	PROPN
taxlaw-2862	174	28	of	of	ADP
taxlaw-2862	174	29	tax	tax	NOUN
taxlaw-2862	174	30	law	law	NOUN
taxlaw-2862	175	1	[	[	X
taxlaw-2862	175	2	vol.9:177	vol.9:177	X
taxlaw-2862	175	3	in	in	ADP
taxlaw-2862	175	4	the	the	DET
taxlaw-2862	175	5	time	time	NOUN
taxlaw-2862	175	6	period	period	NOUN
taxlaw-2862	175	7	since	since	SCONJ
taxlaw-2862	175	8	the	the	DET
taxlaw-2862	175	9	model	model	NOUN
taxlaw-2862	175	10	’s	’s	PART
taxlaw-2862	175	11	publication	publication	NOUN
taxlaw-2862	175	12	,	,	PUNCT
taxlaw-2862	175	13	keen	keen	ADJ
taxlaw-2862	175	14	and	and	CCONJ
taxlaw-2862	175	15	mintz	mintz	PROPN
taxlaw-2862	175	16	’s	’s	PART
taxlaw-2862	175	17	recommendation	recommendation	NOUN
taxlaw-2862	175	18	to	to	PART
taxlaw-2862	175	19	“	"	PUNCT
taxlaw-2862	175	20	aim	aim	VERB
taxlaw-2862	175	21	high	high	ADJ
taxlaw-2862	175	22	”	"	PUNCT
taxlaw-2862	175	23	when	when	SCONJ
taxlaw-2862	175	24	setting	set	VERB
taxlaw-2862	175	25	registration	registration	NOUN
taxlaw-2862	175	26	thresholds	threshold	NOUN
taxlaw-2862	175	27	has	have	AUX
taxlaw-2862	175	28	quietly	quietly	ADV
taxlaw-2862	175	29	taken	take	VERB
taxlaw-2862	175	30	its	its	PRON
taxlaw-2862	175	31	place	place	NOUN
taxlaw-2862	175	32	among	among	ADP
taxlaw-2862	175	33	vat	vat	NOUN
taxlaw-2862	175	34	design	design	NOUN
taxlaw-2862	175	35	best	good	ADJ
taxlaw-2862	175	36	practices.33	practices.33	NOUN
taxlaw-2862	175	37	despite	despite	SCONJ
taxlaw-2862	175	38	this	this	DET
taxlaw-2862	175	39	expert	expert	ADJ
taxlaw-2862	175	40	consensus	consensus	NOUN
taxlaw-2862	175	41	,	,	PUNCT
taxlaw-2862	175	42	however	however	ADV
taxlaw-2862	175	43	,	,	PUNCT
taxlaw-2862	175	44	annual	annual	ADJ
taxlaw-2862	175	45	surveys	survey	NOUN
taxlaw-2862	175	46	of	of	ADP
taxlaw-2862	175	47	registration	registration	NOUN
taxlaw-2862	175	48	thresholds	threshold	NOUN
taxlaw-2862	175	49	,	,	PUNCT
taxlaw-2862	175	50	particularly	particularly	ADV
taxlaw-2862	175	51	across	across	ADP
taxlaw-2862	175	52	developing	develop	VERB
taxlaw-2862	175	53	countries	country	NOUN
taxlaw-2862	175	54	,	,	PUNCT
taxlaw-2862	175	55	confirm	confirm	VERB
taxlaw-2862	175	56	that	that	SCONJ
taxlaw-2862	175	57	there	there	PRON
taxlaw-2862	175	58	is	be	VERB
taxlaw-2862	175	59	striking	strike	VERB
taxlaw-2862	175	60	heterogeneity	heterogeneity	NOUN
taxlaw-2862	175	61	,	,	PUNCT
taxlaw-2862	175	62	with	with	ADP
taxlaw-2862	175	63	many	many	ADJ
taxlaw-2862	175	64	thresholds	threshold	NOUN
taxlaw-2862	175	65	falling	fall	VERB
taxlaw-2862	175	66	far	far	ADV
taxlaw-2862	175	67	below	below	ADV
taxlaw-2862	175	68	recommended	recommend	VERB
taxlaw-2862	175	69	levels.34	levels.34	NOUN
taxlaw-2862	175	70	in	in	ADP
taxlaw-2862	175	71	2001	2001	NUM
taxlaw-2862	175	72	,	,	PUNCT
taxlaw-2862	175	73	liam	liam	PROPN
taxlaw-2862	175	74	ebrillet	ebrillet	PROPN
taxlaw-2862	175	75	al	al	PROPN
taxlaw-2862	175	76	.	.	PROPN
taxlaw-2862	175	77	characterized	characterize	VERB
taxlaw-2862	175	78	small	small	ADJ
taxlaw-2862	175	79	supplier	supplier	NOUN
taxlaw-2862	175	80	policy	policy	NOUN
taxlaw-2862	175	81	as	as	ADP
taxlaw-2862	175	82	“	"	PUNCT
taxlaw-2862	175	83	an	an	DET
taxlaw-2862	175	84	area	area	NOUN
taxlaw-2862	175	85	in	in	ADP
taxlaw-2862	175	86	which	which	PRON
taxlaw-2862	175	87	fad	fad	NOUN
taxlaw-2862	175	88	[	[	PUNCT
taxlaw-2862	175	89	fiscal	fiscal	ADJ
taxlaw-2862	175	90	affairs	affair	NOUN
taxlaw-2862	175	91	department	department	NOUN
taxlaw-2862	175	92	of	of	ADP
taxlaw-2862	175	93	the	the	DET
taxlaw-2862	175	94	international	international	ADJ
taxlaw-2862	175	95	monetary	monetary	ADJ
taxlaw-2862	175	96	fund	fund	PROPN
taxlaw-2862	175	97	]	]	PUNCT
taxlaw-2862	175	98	has	have	AUX
taxlaw-2862	175	99	clearly	clearly	ADV
taxlaw-2862	175	100	been	be	AUX
taxlaw-2862	175	101	at	at	ADP
taxlaw-2862	175	102	odds	odd	NOUN
taxlaw-2862	175	103	with	with	ADP
taxlaw-2862	175	104	practice	practice	NOUN
taxlaw-2862	175	105	.	.	PUNCT
taxlaw-2862	176	1	”35	”35	NOUN
taxlaw-2862	176	2	in	in	ADP
taxlaw-2862	176	3	2007	2007	NUM
taxlaw-2862	176	4	,	,	PUNCT
taxlaw-2862	176	5	richard	richard	PROPN
taxlaw-2862	176	6	bird	bird	PROPN
taxlaw-2862	176	7	and	and	CCONJ
taxlaw-2862	176	8	pierre	pierre	NOUN
taxlaw-2862	176	9	-	-	PUNCT
taxlaw-2862	176	10	pascal	pascal	ADJ
taxlaw-2862	176	11	gendron	gendron	NOUN
taxlaw-2862	176	12	put	put	VERB
taxlaw-2862	176	13	it	it	PRON
taxlaw-2862	176	14	more	more	ADV
taxlaw-2862	176	15	bluntly	bluntly	ADV
taxlaw-2862	176	16	:	:	PUNCT
taxlaw-2862	176	17	the	the	DET
taxlaw-2862	176	18	“	"	PUNCT
taxlaw-2862	176	19	conventional	conventional	ADJ
taxlaw-2862	176	20	wisdom	wisdom	NOUN
taxlaw-2862	176	21	”	"	PUNCT
taxlaw-2862	176	22	that	that	PRON
taxlaw-2862	176	23	registration	registration	NOUN
taxlaw-2862	176	24	thresholds	threshold	NOUN
taxlaw-2862	176	25	should	should	AUX
taxlaw-2862	176	26	be	be	AUX
taxlaw-2862	176	27	set	set	VERB
taxlaw-2862	176	28	high	high	ADJ
taxlaw-2862	176	29	is	be	AUX
taxlaw-2862	176	30	“	"	PUNCT
taxlaw-2862	176	31	generally	generally	ADV
taxlaw-2862	176	32	ignored	ignore	VERB
taxlaw-2862	176	33	”	"	PUNCT
taxlaw-2862	176	34	on	on	ADP
taxlaw-2862	176	35	the	the	DET
taxlaw-2862	176	36	ground	ground	NOUN
taxlaw-2862	176	37	.	.	PUNCT
taxlaw-2862	177	1	36	36	NUM
taxlaw-2862	177	2	recent	recent	ADJ
taxlaw-2862	177	3	contributions	contribution	NOUN
taxlaw-2862	177	4	suggest	suggest	VERB
taxlaw-2862	177	5	that	that	SCONJ
taxlaw-2862	177	6	,	,	PUNCT
taxlaw-2862	177	7	over	over	ADP
taxlaw-2862	177	8	the	the	DET
taxlaw-2862	177	9	intervening	intervene	VERB
taxlaw-2862	177	10	decade	decade	NOUN
taxlaw-2862	177	11	,	,	PUNCT
taxlaw-2862	177	12	particularly	particularly	ADV
taxlaw-2862	177	13	in	in	ADP
taxlaw-2862	177	14	developing	develop	VERB
taxlaw-2862	177	15	and	and	CCONJ
taxlaw-2862	177	16	transitional	transitional	ADJ
taxlaw-2862	177	17	countries	country	NOUN
taxlaw-2862	177	18	,	,	PUNCT
taxlaw-2862	177	19	there	there	PRON
taxlaw-2862	177	20	has	have	AUX
taxlaw-2862	177	21	been	be	AUX
taxlaw-2862	177	22	movement	movement	NOUN
taxlaw-2862	177	23	towards	towards	ADP
taxlaw-2862	177	24	higher	high	ADJ
taxlaw-2862	177	25	thresholds	threshold	NOUN
taxlaw-2862	177	26	.	.	PUNCT
taxlaw-2862	178	1	according	accord	VERB
taxlaw-2862	178	2	to	to	ADP
taxlaw-2862	178	3	a	a	DET
taxlaw-2862	178	4	recent	recent	ADJ
taxlaw-2862	178	5	paper	paper	NOUN
taxlaw-2862	178	6	by	by	ADP
taxlaw-2862	178	7	sharon	sharon	PROPN
taxlaw-2862	178	8	smulders	smulders	PROPN
taxlaw-2862	178	9	and	and	CCONJ
taxlaw-2862	178	10	chris	chris	PROPN
taxlaw-2862	178	11	evans	evans	PROPN
taxlaw-2862	178	12	,	,	PUNCT
taxlaw-2862	178	13	“	"	PUNCT
taxlaw-2862	178	14	[	[	X
taxlaw-2862	178	15	i]t	i]t	PROPN
taxlaw-2862	178	16	appears	appear	VERB
taxlaw-2862	178	17	that	that	SCONJ
taxlaw-2862	178	18	the	the	DET
taxlaw-2862	178	19	case	case	NOUN
taxlaw-2862	178	20	for	for	ADP
taxlaw-2862	178	21	a	a	DET
taxlaw-2862	178	22	higher	high	ADJ
taxlaw-2862	178	23	threshold	threshold	NOUN
taxlaw-2862	178	24	has	have	AUX
taxlaw-2862	178	25	been	be	AUX
taxlaw-2862	178	26	made	make	VERB
taxlaw-2862	178	27	and	and	CCONJ
taxlaw-2862	178	28	many	many	ADJ
taxlaw-2862	178	29	developing	develop	VERB
taxlaw-2862	178	30	countries	country	NOUN
taxlaw-2862	178	31	are	be	AUX
taxlaw-2862	178	32	increasing	increase	VERB
taxlaw-2862	178	33	,	,	PUNCT
taxlaw-2862	178	34	or	or	CCONJ
taxlaw-2862	178	35	considering	consider	VERB
taxlaw-2862	178	36	increasing	increase	VERB
taxlaw-2862	178	37	their	their	PRON
taxlaw-2862	178	38	thresholds	threshold	NOUN
taxlaw-2862	178	39	.	.	PUNCT
taxlaw-2862	179	1	”37	”37	PROPN
taxlaw-2862	179	2	however	however	ADV
taxlaw-2862	179	3	,	,	PUNCT
taxlaw-2862	179	4	gendron	gendron	PROPN
taxlaw-2862	179	5	emphasizes	emphasize	VERB
taxlaw-2862	179	6	that	that	SCONJ
taxlaw-2862	179	7	,	,	PUNCT
taxlaw-2862	179	8	still	still	ADV
taxlaw-2862	179	9	,	,	PUNCT
taxlaw-2862	179	10	“	"	PUNCT
taxlaw-2862	179	11	thresholds	threshold	NOUN
taxlaw-2862	179	12	in	in	ADP
taxlaw-2862	179	13	developing	develop	VERB
taxlaw-2862	179	14	countries	country	NOUN
taxlaw-2862	179	15	are	be	AUX
taxlaw-2862	179	16	set	set	VERB
taxlaw-2862	179	17	too	too	ADV
taxlaw-2862	179	18	low	low	ADJ
taxlaw-2862	179	19	for	for	ADP
taxlaw-2862	179	20	the	the	DET
taxlaw-2862	179	21	capacity	capacity	NOUN
taxlaw-2862	179	22	of	of	ADP
taxlaw-2862	179	23	their	their	PRON
taxlaw-2862	179	24	tax	tax	NOUN
taxlaw-2862	179	25	administrations	administration	NOUN
taxlaw-2862	179	26	.	.	PUNCT
taxlaw-2862	180	1	”38	”38	NOUN
taxlaw-2862	180	2	in	in	ADP
taxlaw-2862	180	3	light	light	NOUN
taxlaw-2862	180	4	of	of	ADP
taxlaw-2862	180	5	these	these	DET
taxlaw-2862	180	6	empirical	empirical	ADJ
taxlaw-2862	180	7	facts	fact	NOUN
taxlaw-2862	180	8	and	and	CCONJ
taxlaw-2862	180	9	the	the	DET
taxlaw-2862	180	10	well	well	ADV
taxlaw-2862	180	11	-	-	PUNCT
taxlaw-2862	180	12	travelled	travel	VERB
taxlaw-2862	180	13	theoretical	theoretical	ADJ
taxlaw-2862	180	14	terrain	terrain	NOUN
taxlaw-2862	180	15	,	,	PUNCT
taxlaw-2862	180	16	this	this	DET
taxlaw-2862	180	17	article	article	NOUN
taxlaw-2862	180	18	makes	make	VERB
taxlaw-2862	180	19	two	two	NUM
taxlaw-2862	180	20	contributions	contribution	NOUN
taxlaw-2862	180	21	.	.	PUNCT
taxlaw-2862	181	1	first	first	ADV
taxlaw-2862	181	2	,	,	PUNCT
taxlaw-2862	181	3	for	for	ADP
taxlaw-2862	181	4	vat	vat	NOUN
taxlaw-2862	181	5	novices	novice	NOUN
taxlaw-2862	181	6	,	,	PUNCT
taxlaw-2862	181	7	it	it	PRON
taxlaw-2862	181	8	walks	walk	VERB
taxlaw-2862	181	9	through	through	ADP
taxlaw-2862	181	10	the	the	DET
taxlaw-2862	181	11	necessary	necessary	ADJ
taxlaw-2862	181	12	background	background	NOUN
taxlaw-2862	181	13	for	for	ADP
taxlaw-2862	181	14	and	and	CCONJ
taxlaw-2862	181	15	the	the	DET
taxlaw-2862	181	16	economic	economic	ADJ
taxlaw-2862	181	17	theory	theory	NOUN
taxlaw-2862	181	18	of	of	ADP
taxlaw-2862	181	19	vat	vat	NOUN
taxlaw-2862	181	20	threshold	threshold	NOUN
taxlaw-2862	181	21	-	-	PUNCT
taxlaw-2862	181	22	setting	setting	NOUN
taxlaw-2862	181	23	in	in	ADP
taxlaw-2862	181	24	non	non	ADJ
taxlaw-2862	181	25	-	-	ADJ
taxlaw-2862	181	26	technical	technical	ADJ
taxlaw-2862	181	27	terms	term	NOUN
taxlaw-2862	181	28	.	.	PUNCT
taxlaw-2862	182	1	second	second	ADV
taxlaw-2862	182	2	,	,	PUNCT
taxlaw-2862	182	3	building	build	VERB
taxlaw-2862	182	4	on	on	ADP
taxlaw-2862	182	5	this	this	DET
taxlaw-2862	182	6	background	background	NOUN
taxlaw-2862	182	7	,	,	PUNCT
taxlaw-2862	182	8	it	it	PRON
taxlaw-2862	182	9	engages	engage	VERB
taxlaw-2862	182	10	with	with	ADP
taxlaw-2862	182	11	a	a	DET
taxlaw-2862	182	12	dimension	dimension	NOUN
taxlaw-2862	182	13	of	of	ADP
taxlaw-2862	182	14	thresholdsetting	thresholdsetting	NOUN
taxlaw-2862	182	15	that	that	PRON
taxlaw-2862	182	16	the	the	DET
taxlaw-2862	182	17	economic	economic	ADJ
taxlaw-2862	182	18	model	model	NOUN
taxlaw-2862	182	19	expressly	expressly	ADV
taxlaw-2862	182	20	sidesteps	sidestep	VERB
taxlaw-2862	182	21	:	:	PUNCT
taxlaw-2862	182	22	distributional	distributional	ADJ
taxlaw-2862	182	23	equity	equity	NOUN
taxlaw-2862	182	24	concerns	concern	NOUN
taxlaw-2862	182	25	.	.	PUNCT
taxlaw-2862	183	1	keen	keen	ADJ
taxlaw-2862	183	2	and	and	CCONJ
taxlaw-2862	183	3	mintz	mintz	PROPN
taxlaw-2862	183	4	are	be	AUX
taxlaw-2862	183	5	careful	careful	ADJ
taxlaw-2862	183	6	to	to	PART
taxlaw-2862	183	7	note	note	VERB
taxlaw-2862	183	8	that	that	SCONJ
taxlaw-2862	183	9	they	they	PRON
taxlaw-2862	183	10	restrict	restrict	VERB
taxlaw-2862	183	11	their	their	PRON
taxlaw-2862	183	12	analysis	analysis	NOUN
taxlaw-2862	183	13	of	of	ADP
taxlaw-2862	183	14	the	the	DET
taxlaw-2862	183	15	optimal	optimal	ADJ
taxlaw-2862	183	16	threshold	threshold	NOUN
taxlaw-2862	183	17	to	to	ADP
taxlaw-2862	183	18	the	the	DET
taxlaw-2862	183	19	effects	effect	NOUN
taxlaw-2862	183	20	of	of	ADP
taxlaw-2862	183	21	size	size	NOUN
taxlaw-2862	183	22	-	-	PUNCT
taxlaw-2862	183	23	based	base	VERB
taxlaw-2862	183	24	regulation	regulation	NOUN
taxlaw-2862	183	25	on	on	ADP
taxlaw-2862	183	26	small	small	ADJ
taxlaw-2862	183	27	firms	firm	NOUN
taxlaw-2862	183	28	:	:	PUNCT
taxlaw-2862	183	29	evidence	evidence	NOUN
taxlaw-2862	183	30	from	from	ADP
taxlaw-2862	183	31	vat	vat	NOUN
taxlaw-2862	183	32	threshold	threshold	NOUN
taxlaw-2862	183	33	1	1	NUM
taxlaw-2862	183	34	,	,	PUNCT
taxlaw-2862	183	35	3	3	NUM
taxlaw-2862	183	36	(	(	PUNCT
taxlaw-2862	183	37	cesifo	cesifo	PROPN
taxlaw-2862	183	38	working	work	VERB
taxlaw-2862	183	39	paper	paper	NOUN
taxlaw-2862	183	40	no	no	INTJ
taxlaw-2862	183	41	.	.	PROPN
taxlaw-2862	183	42	6115	6115	NUM
taxlaw-2862	183	43	,	,	PUNCT
taxlaw-2862	183	44	sept	sept	PROPN
taxlaw-2862	183	45	.	.	PROPN
taxlaw-2862	183	46	2016	2016	NUM
taxlaw-2862	183	47	)	)	PUNCT
taxlaw-2862	183	48	,	,	PUNCT
taxlaw-2862	183	49	https://www.econstor.eu/bitstream/10419/147369/1/cesifo1_wp6115.pdf	https://www.econstor.eu/bitstream/10419/147369/1/cesifo1_wp6115.pdf	PROPN
taxlaw-2862	184	1	[	[	X
taxlaw-2862	184	2	https://perma.cc/47cp-kjn44cbc-9k72	https://perma.cc/47cp-kjn44cbc-9k72	SYM
taxlaw-2862	184	3	]	]	X
taxlaw-2862	184	4	(	(	PUNCT
taxlaw-2862	184	5	using	use	VERB
taxlaw-2862	184	6	data	datum	NOUN
taxlaw-2862	184	7	on	on	ADP
taxlaw-2862	184	8	the	the	DET
taxlaw-2862	184	9	vat	vat	NOUN
taxlaw-2862	184	10	in	in	ADP
taxlaw-2862	184	11	finland	finland	PROPN
taxlaw-2862	184	12	to	to	PART
taxlaw-2862	184	13	show	show	VERB
taxlaw-2862	184	14	that	that	SCONJ
taxlaw-2862	184	15	“	"	PUNCT
taxlaw-2862	184	16	the	the	DET
taxlaw-2862	184	17	vat	vat	NOUN
taxlaw-2862	184	18	threshold	threshold	NOUN
taxlaw-2862	184	19	causes	cause	VERB
taxlaw-2862	184	20	a	a	DET
taxlaw-2862	184	21	large	large	ADJ
taxlaw-2862	184	22	and	and	CCONJ
taxlaw-2862	184	23	significant	significant	ADJ
taxlaw-2862	184	24	overall	overall	ADJ
taxlaw-2862	184	25	behavioral	behavioral	ADJ
taxlaw-2862	184	26	response	response	NOUN
taxlaw-2862	184	27	.	.	PUNCT
taxlaw-2862	185	1	we	we	PRON
taxlaw-2862	185	2	find	find	VERB
taxlaw-2862	185	3	large	large	ADJ
taxlaw-2862	185	4	excess	excess	ADJ
taxlaw-2862	185	5	mass	mass	NOUN
taxlaw-2862	185	6	of	of	ADP
taxlaw-2862	185	7	firms	firm	NOUN
taxlaw-2862	185	8	in	in	ADP
taxlaw-2862	185	9	the	the	DET
taxlaw-2862	185	10	sales	sale	NOUN
taxlaw-2862	185	11	distribution	distribution	NOUN
taxlaw-2862	185	12	just	just	ADV
taxlaw-2862	185	13	below	below	ADP
taxlaw-2862	185	14	the	the	DET
taxlaw-2862	185	15	threshold	threshold	NOUN
taxlaw-2862	185	16	,	,	PUNCT
taxlaw-2862	185	17	implying	imply	VERB
taxlaw-2862	185	18	that	that	SCONJ
taxlaw-2862	185	19	small	small	ADJ
taxlaw-2862	185	20	firms	firm	NOUN
taxlaw-2862	185	21	actively	actively	ADV
taxlaw-2862	185	22	avoid	avoid	VERB
taxlaw-2862	185	23	vat	vat	NOUN
taxlaw-2862	185	24	liability	liability	NOUN
taxlaw-2862	185	25	…	…	PUNCT
taxlaw-2862	185	26	surprisingly	surprisingly	ADV
taxlaw-2862	185	27	,	,	PUNCT
taxlaw-2862	185	28	we	we	PRON
taxlaw-2862	185	29	find	find	VERB
taxlaw-2862	185	30	that	that	SCONJ
taxlaw-2862	185	31	even	even	ADV
taxlaw-2862	185	32	considerable	considerable	ADJ
taxlaw-2862	185	33	reductions	reduction	NOUN
taxlaw-2862	185	34	in	in	ADP
taxlaw-2862	185	35	the	the	DET
taxlaw-2862	185	36	vat	vat	NOUN
taxlaw-2862	185	37	rate	rate	NOUN
taxlaw-2862	185	38	do	do	AUX
taxlaw-2862	185	39	not	not	PART
taxlaw-2862	185	40	affect	affect	VERB
taxlaw-2862	185	41	the	the	DET
taxlaw-2862	185	42	extent	extent	NOUN
taxlaw-2862	185	43	of	of	ADP
taxlaw-2862	185	44	the	the	DET
taxlaw-2862	185	45	bunching	bunch	VERB
taxlaw-2862	185	46	response	response	NOUN
taxlaw-2862	185	47	.	.	PUNCT
taxlaw-2862	186	1	we	we	PRON
taxlaw-2862	186	2	do	do	AUX
taxlaw-2862	186	3	not	not	PART
taxlaw-2862	186	4	find	find	VERB
taxlaw-2862	186	5	any	any	DET
taxlaw-2862	186	6	changes	change	NOUN
taxlaw-2862	186	7	in	in	ADP
taxlaw-2862	186	8	the	the	DET
taxlaw-2862	186	9	observed	observe	VERB
taxlaw-2862	186	10	behavior	behavior	NOUN
taxlaw-2862	186	11	after	after	ADP
taxlaw-2862	186	12	the	the	DET
taxlaw-2862	186	13	drastic	drastic	ADJ
taxlaw-2862	186	14	drop	drop	NOUN
taxlaw-2862	186	15	in	in	ADP
taxlaw-2862	186	16	the	the	DET
taxlaw-2862	186	17	vat	vat	NOUN
taxlaw-2862	186	18	rate	rate	NOUN
taxlaw-2862	186	19	at	at	ADP
taxlaw-2862	186	20	the	the	DET
taxlaw-2862	186	21	threshold	threshold	NOUN
taxlaw-2862	186	22	in	in	ADP
taxlaw-2862	186	23	2004	2004	NUM
taxlaw-2862	186	24	,	,	PUNCT
taxlaw-2862	186	25	nor	nor	CCONJ
taxlaw-2862	186	26	between	between	ADP
taxlaw-2862	186	27	similar	similar	ADJ
taxlaw-2862	186	28	industries	industry	NOUN
taxlaw-2862	186	29	that	that	PRON
taxlaw-2862	186	30	faced	face	VERB
taxlaw-2862	186	31	different	different	ADJ
taxlaw-2862	186	32	changes	change	NOUN
taxlaw-2862	186	33	in	in	ADP
taxlaw-2862	186	34	vat	vat	NOUN
taxlaw-2862	186	35	rates	rate	NOUN
taxlaw-2862	186	36	over	over	ADP
taxlaw-2862	186	37	time	time	NOUN
taxlaw-2862	186	38	.	.	PUNCT
taxlaw-2862	187	1	in	in	ADP
taxlaw-2862	187	2	contrast	contrast	NOUN
taxlaw-2862	187	3	,	,	PUNCT
taxlaw-2862	187	4	the	the	DET
taxlaw-2862	187	5	excess	excess	ADJ
taxlaw-2862	187	6	mass	mass	NOUN
taxlaw-2862	187	7	below	below	ADP
taxlaw-2862	187	8	the	the	DET
taxlaw-2862	187	9	threshold	threshold	NOUN
taxlaw-2862	187	10	decreased	decrease	VERB
taxlaw-2862	187	11	sharply	sharply	ADV
taxlaw-2862	187	12	when	when	SCONJ
taxlaw-2862	187	13	compliance	compliance	NOUN
taxlaw-2862	187	14	costs	cost	NOUN
taxlaw-2862	187	15	were	be	AUX
taxlaw-2862	187	16	reduced	reduce	VERB
taxlaw-2862	187	17	in	in	ADP
taxlaw-2862	187	18	2010	2010	NUM
taxlaw-2862	187	19	.	.	PUNCT
taxlaw-2862	188	1	our	our	PRON
taxlaw-2862	188	2	results	result	NOUN
taxlaw-2862	188	3	strongly	strongly	ADV
taxlaw-2862	188	4	indicate	indicate	VERB
taxlaw-2862	188	5	that	that	SCONJ
taxlaw-2862	188	6	compliance	compliance	NOUN
taxlaw-2862	188	7	costs	cost	NOUN
taxlaw-2862	188	8	are	be	AUX
taxlaw-2862	188	9	the	the	DET
taxlaw-2862	188	10	key	key	ADJ
taxlaw-2862	188	11	factor	factor	NOUN
taxlaw-2862	188	12	in	in	ADP
taxlaw-2862	188	13	explaining	explain	VERB
taxlaw-2862	188	14	the	the	DET
taxlaw-2862	188	15	observed	observed	ADJ
taxlaw-2862	188	16	behavior	behavior	NOUN
taxlaw-2862	188	17	”	"	PUNCT
taxlaw-2862	188	18	)	)	PUNCT
taxlaw-2862	188	19	.	.	PUNCT
taxlaw-2862	189	1	33	33	NUM
taxlaw-2862	189	2	see	see	VERB
taxlaw-2862	189	3	bird	bird	NOUN
taxlaw-2862	189	4	&	&	CCONJ
taxlaw-2862	189	5	gendron	gendron	PROPN
taxlaw-2862	189	6	,	,	PUNCT
taxlaw-2862	189	7	supra	supra	PROPN
taxlaw-2862	189	8	note	note	NOUN
taxlaw-2862	189	9	1	1	NUM
taxlaw-2862	189	10	,	,	PUNCT
taxlaw-2862	189	11	at	at	ADP
taxlaw-2862	189	12	115	115	NUM
taxlaw-2862	189	13	(	(	PUNCT
taxlaw-2862	189	14	“	"	PUNCT
taxlaw-2862	189	15	the	the	DET
taxlaw-2862	189	16	ideal	ideal	ADJ
taxlaw-2862	189	17	vat	vat	NOUN
taxlaw-2862	189	18	threshold	threshold	NOUN
taxlaw-2862	189	19	was	be	AUX
taxlaw-2862	189	20	[	[	PUNCT
taxlaw-2862	189	21	thought	think	VERB
taxlaw-2862	189	22	to	to	PART
taxlaw-2862	189	23	be	be	AUX
taxlaw-2862	189	24	]	]	PUNCT
taxlaw-2862	189	25	zero	zero	NUM
taxlaw-2862	189	26	.	.	PUNCT
taxlaw-2862	190	1	as	as	SCONJ
taxlaw-2862	190	2	time	time	NOUN
taxlaw-2862	190	3	went	go	VERB
taxlaw-2862	190	4	on	on	ADV
taxlaw-2862	190	5	,	,	PUNCT
taxlaw-2862	190	6	however	however	ADV
taxlaw-2862	190	7	,	,	PUNCT
taxlaw-2862	190	8	and	and	CCONJ
taxlaw-2862	190	9	more	more	ADJ
taxlaw-2862	190	10	experience	experience	NOUN
taxlaw-2862	190	11	with	with	ADP
taxlaw-2862	190	12	the	the	DET
taxlaw-2862	190	13	difficulties	difficulty	NOUN
taxlaw-2862	190	14	of	of	ADP
taxlaw-2862	190	15	imposing	impose	VERB
taxlaw-2862	190	16	general	general	ADJ
taxlaw-2862	190	17	sales	sale	NOUN
taxlaw-2862	190	18	taxes	taxis	NOUN
taxlaw-2862	190	19	in	in	ADP
taxlaw-2862	190	20	fragmented	fragmented	ADJ
taxlaw-2862	190	21	economies	economy	NOUN
taxlaw-2862	190	22	with	with	ADP
taxlaw-2862	190	23	large	large	ADJ
taxlaw-2862	190	24	informal	informal	ADJ
taxlaw-2862	190	25	sectors	sector	NOUN
taxlaw-2862	190	26	was	be	AUX
taxlaw-2862	190	27	accumulated	accumulate	VERB
taxlaw-2862	190	28	,	,	PUNCT
taxlaw-2862	190	29	conventional	conventional	ADJ
taxlaw-2862	190	30	wisdom	wisdom	NOUN
taxlaw-2862	190	31	changed	change	VERB
taxlaw-2862	190	32	.	.	PUNCT
taxlaw-2862	191	1	it	it	PRON
taxlaw-2862	191	2	now	now	ADV
taxlaw-2862	191	3	suggests	suggest	VERB
taxlaw-2862	191	4	that	that	SCONJ
taxlaw-2862	191	5	a	a	DET
taxlaw-2862	191	6	threshold	threshold	NOUN
taxlaw-2862	191	7	should	should	AUX
taxlaw-2862	191	8	be	be	AUX
taxlaw-2862	191	9	set	set	VERB
taxlaw-2862	191	10	considerably	considerably	ADV
taxlaw-2862	191	11	higher	high	ADJ
taxlaw-2862	191	12	in	in	ADP
taxlaw-2862	191	13	most	most	ADJ
taxlaw-2862	191	14	countries	country	NOUN
taxlaw-2862	191	15	—	—	PUNCT
taxlaw-2862	191	16	say	say	VERB
taxlaw-2862	191	17	,	,	PUNCT
taxlaw-2862	191	18	at	at	ADP
taxlaw-2862	191	19	a	a	DET
taxlaw-2862	191	20	level	level	NOUN
taxlaw-2862	191	21	of	of	ADP
taxlaw-2862	191	22	u.s	u.s	PROPN
taxlaw-2862	191	23	.	.	PROPN
taxlaw-2862	191	24	$	$	SYM
taxlaw-2862	191	25	100,000	100,000	NUM
taxlaw-2862	191	26	”	"	PUNCT
taxlaw-2862	191	27	)	)	PUNCT
taxlaw-2862	191	28	.	.	PUNCT
taxlaw-2862	192	1	34	34	NUM
taxlaw-2862	192	2	see	see	VERB
taxlaw-2862	192	3	infra	infra	NOUN
taxlaw-2862	192	4	section	section	NOUN
taxlaw-2862	192	5	iii.a	iii.a	PROPN
taxlaw-2862	192	6	,	,	PUNCT
taxlaw-2862	192	7	table	table	NOUN
taxlaw-2862	192	8	1	1	NUM
taxlaw-2862	192	9	and	and	CCONJ
taxlaw-2862	192	10	accompanying	accompany	VERB
taxlaw-2862	192	11	text	text	NOUN
taxlaw-2862	192	12	.	.	PUNCT
taxlaw-2862	193	1	35	35	NUM
taxlaw-2862	193	2	see	see	VERB
taxlaw-2862	193	3	ebrill	ebrill	NOUN
taxlaw-2862	193	4	et	et	PROPN
taxlaw-2862	193	5	al	al	PROPN
taxlaw-2862	193	6	.	.	PROPN
taxlaw-2862	193	7	,	,	PUNCT
taxlaw-2862	193	8	supra	supra	PROPN
taxlaw-2862	193	9	note	note	PROPN
taxlaw-2862	193	10	14	14	NUM
taxlaw-2862	193	11	,	,	PUNCT
taxlaw-2862	193	12	at	at	ADP
taxlaw-2862	193	13	113	113	NUM
taxlaw-2862	193	14	.	.	PUNCT
taxlaw-2862	194	1	the	the	DET
taxlaw-2862	194	2	volume	volume	NOUN
taxlaw-2862	194	3	includes	include	VERB
taxlaw-2862	194	4	a	a	DET
taxlaw-2862	194	5	table	table	NOUN
taxlaw-2862	194	6	that	that	PRON
taxlaw-2862	194	7	compares	compare	VERB
taxlaw-2862	194	8	thresholds	threshold	NOUN
taxlaw-2862	194	9	recommended	recommend	VERB
taxlaw-2862	194	10	by	by	ADP
taxlaw-2862	194	11	the	the	DET
taxlaw-2862	194	12	imf	imf	PROPN
taxlaw-2862	194	13	with	with	ADP
taxlaw-2862	194	14	those	those	PRON
taxlaw-2862	194	15	ultimately	ultimately	ADV
taxlaw-2862	194	16	adopted	adopt	VERB
taxlaw-2862	194	17	by	by	ADP
taxlaw-2862	194	18	legislatures	legislature	NOUN
taxlaw-2862	194	19	(	(	PUNCT
taxlaw-2862	194	20	using	use	VERB
taxlaw-2862	194	21	2001	2001	NUM
taxlaw-2862	194	22	figures	figure	NOUN
taxlaw-2862	194	23	,	,	PUNCT
taxlaw-2862	194	24	which	which	PRON
taxlaw-2862	194	25	have	have	AUX
taxlaw-2862	194	26	moved	move	VERB
taxlaw-2862	194	27	but	but	CCONJ
taxlaw-2862	194	28	not	not	PART
taxlaw-2862	194	29	significantly	significantly	ADV
taxlaw-2862	194	30	)	)	PUNCT
taxlaw-2862	194	31	and	and	CCONJ
taxlaw-2862	194	32	shows	show	VERB
taxlaw-2862	194	33	that	that	SCONJ
taxlaw-2862	194	34	“	"	PUNCT
taxlaw-2862	194	35	[	[	X
taxlaw-2862	194	36	o]n	o]n	PROPN
taxlaw-2862	194	37	average	average	NOUN
taxlaw-2862	194	38	,	,	PUNCT
taxlaw-2862	194	39	those	those	PRON
taxlaw-2862	194	40	adopted	adopt	VERB
taxlaw-2862	194	41	are	be	AUX
taxlaw-2862	194	42	less	less	ADJ
taxlaw-2862	194	43	than	than	ADP
taxlaw-2862	194	44	80	80	NUM
taxlaw-2862	194	45	percent	percent	NOUN
taxlaw-2862	194	46	of	of	ADP
taxlaw-2862	194	47	what	what	PRON
taxlaw-2862	194	48	the	the	DET
taxlaw-2862	194	49	imf	imf	PROPN
taxlaw-2862	194	50	recommended	recommend	VERB
taxlaw-2862	194	51	.	.	PUNCT
taxlaw-2862	194	52	”	"	PUNCT
taxlaw-2862	195	1	36	36	NUM
taxlaw-2862	195	2	see	see	VERB
taxlaw-2862	195	3	bird	bird	NOUN
taxlaw-2862	195	4	&	&	CCONJ
taxlaw-2862	195	5	gendron	gendron	PROPN
taxlaw-2862	195	6	,	,	PUNCT
taxlaw-2862	195	7	supra	supra	PROPN
taxlaw-2862	195	8	note	note	NOUN
taxlaw-2862	195	9	1	1	NUM
taxlaw-2862	195	10	,	,	PUNCT
taxlaw-2862	195	11	at	at	ADP
taxlaw-2862	195	12	25	25	NUM
taxlaw-2862	195	13	.	.	PUNCT
taxlaw-2862	195	14	37	37	NUM
taxlaw-2862	195	15	see	see	VERB
taxlaw-2862	195	16	smulders	smulder	NOUN
taxlaw-2862	195	17	&	&	CCONJ
taxlaw-2862	195	18	evans	evans	PROPN
taxlaw-2862	195	19	,	,	PUNCT
taxlaw-2862	195	20	supra	supra	PROPN
taxlaw-2862	195	21	note	note	PROPN
taxlaw-2862	195	22	18	18	NUM
taxlaw-2862	195	23	,	,	PUNCT
taxlaw-2862	195	24	at	at	ADP
taxlaw-2862	195	25	296	296	NUM
taxlaw-2862	195	26	.	.	PUNCT
taxlaw-2862	196	1	38	38	NUM
taxlaw-2862	196	2	see	see	VERB
taxlaw-2862	196	3	pierre	pierre	NOUN
taxlaw-2862	196	4	-	-	PUNCT
taxlaw-2862	196	5	pascal	pascal	ADJ
taxlaw-2862	196	6	gendron	gendron	NOUN
taxlaw-2862	196	7	,	,	PUNCT
taxlaw-2862	196	8	real	real	ADJ
taxlaw-2862	196	9	vats	vat	NOUN
taxlaw-2862	196	10	vs.	vs.	ADP
taxlaw-2862	196	11	the	the	DET
taxlaw-2862	196	12	good	good	ADJ
taxlaw-2862	196	13	vat	vat	NOUN
taxlaw-2862	196	14	:	:	PUNCT
taxlaw-2862	196	15	reflections	reflection	NOUN
taxlaw-2862	196	16	from	from	ADP
taxlaw-2862	196	17	a	a	DET
taxlaw-2862	196	18	decade	decade	NOUN
taxlaw-2862	196	19	of	of	ADP
taxlaw-2862	196	20	technical	technical	ADJ
taxlaw-2862	196	21	assistance	assistance	NOUN
taxlaw-2862	196	22	,	,	PUNCT
taxlaw-2862	196	23	32	32	NUM
taxlaw-2862	196	24	austl	austl	NOUN
taxlaw-2862	196	25	.	.	PUNCT
taxlaw-2862	197	1	tax	tax	NOUN
taxlaw-2862	197	2	f.	f.	PROPN
taxlaw-2862	197	3	257	257	NUM
taxlaw-2862	197	4	,	,	PUNCT
taxlaw-2862	197	5	265	265	NUM
taxlaw-2862	197	6	,	,	PUNCT
taxlaw-2862	197	7	267	267	NUM
taxlaw-2862	197	8	(	(	PUNCT
taxlaw-2862	197	9	2017	2017	NUM
taxlaw-2862	197	10	)	)	PUNCT
taxlaw-2862	197	11	(	(	PUNCT
taxlaw-2862	197	12	emphasizing	emphasize	VERB
taxlaw-2862	197	13	that	that	SCONJ
taxlaw-2862	197	14	the	the	DET
taxlaw-2862	197	15	correct	correct	ADJ
taxlaw-2862	197	16	threshold	threshold	NOUN
taxlaw-2862	197	17	for	for	ADP
taxlaw-2862	197	18	a	a	DET
taxlaw-2862	197	19	particular	particular	ADJ
taxlaw-2862	197	20	country	country	NOUN
taxlaw-2862	197	21	is	be	AUX
taxlaw-2862	197	22	an	an	DET
taxlaw-2862	197	23	empirical	empirical	ADJ
taxlaw-2862	197	24	(	(	PUNCT
taxlaw-2862	197	25	rather	rather	ADV
taxlaw-2862	197	26	than	than	ADP
taxlaw-2862	197	27	an	an	DET
taxlaw-2862	197	28	administrative	administrative	ADJ
taxlaw-2862	197	29	)	)	PUNCT
taxlaw-2862	197	30	matter	matter	NOUN
taxlaw-2862	197	31	with	with	ADV
taxlaw-2862	197	32	,	,	PUNCT
taxlaw-2862	197	33	“	"	PUNCT
taxlaw-2862	197	34	[	[	X
taxlaw-2862	197	35	g]overnments	g]overnments	X
taxlaw-2862	197	36	[	[	X
taxlaw-2862	197	37	setting	setting	NOUN
taxlaw-2862	197	38	]	]	PUNCT
taxlaw-2862	197	39	thresholds	threshold	VERB
taxlaw-2862	197	40	at	at	ADP
taxlaw-2862	197	41	a	a	DET
taxlaw-2862	197	42	level	level	NOUN
taxlaw-2862	197	43	which	which	PRON
taxlaw-2862	197	44	is	be	AUX
taxlaw-2862	197	45	too	too	ADV
taxlaw-2862	197	46	low	low	ADJ
taxlaw-2862	197	47	for	for	ADP
taxlaw-2862	197	48	several	several	ADJ
taxlaw-2862	197	49	reasons	reason	NOUN
taxlaw-2862	197	50	”	"	PUNCT
taxlaw-2862	197	51	)	)	PUNCT
taxlaw-2862	197	52	.	.	PUNCT
taxlaw-2862	198	1	2018	2018	NUM
taxlaw-2862	198	2	]	]	PUNCT
taxlaw-2862	198	3	on	on	ADP
taxlaw-2862	198	4	the	the	DET
taxlaw-2862	198	5	threshold	threshold	NOUN
taxlaw-2862	198	6	:	:	PUNCT
taxlaw-2862	198	7	smallness	smallness	NOUN
taxlaw-2862	198	8	and	and	CCONJ
taxlaw-2862	198	9	the	the	DET
taxlaw-2862	198	10	value	value	NOUN
taxlaw-2862	198	11	-	-	PUNCT
taxlaw-2862	198	12	added	add	VERB
taxlaw-2862	198	13	tax	tax	NOUN
taxlaw-2862	198	14	185	185	NUM
taxlaw-2862	198	15	efficiency	efficiency	NOUN
taxlaw-2862	198	16	alone	alone	ADV
taxlaw-2862	198	17	,	,	PUNCT
taxlaw-2862	198	18	39	39	NUM
taxlaw-2862	198	19	where	where	SCONJ
taxlaw-2862	198	20	efficiency	efficiency	NOUN
taxlaw-2862	198	21	entails	entail	VERB
taxlaw-2862	198	22	minimizing	minimize	VERB
taxlaw-2862	198	23	the	the	DET
taxlaw-2862	198	24	costs	cost	NOUN
taxlaw-2862	198	25	of	of	ADP
taxlaw-2862	198	26	tax	tax	NOUN
taxlaw-2862	198	27	-	-	PUNCT
taxlaw-2862	198	28	induced	induce	VERB
taxlaw-2862	198	29	behavioral	behavioral	ADJ
taxlaw-2862	198	30	distortions.40	distortions.40	NOUN
taxlaw-2862	198	31	they	they	PRON
taxlaw-2862	198	32	recommend	recommend	VERB
taxlaw-2862	198	33	high	high	ADJ
taxlaw-2862	198	34	thresholds	threshold	NOUN
taxlaw-2862	198	35	entirely	entirely	ADV
taxlaw-2862	198	36	independently	independently	ADV
taxlaw-2862	198	37	of	of	ADP
taxlaw-2862	198	38	concerns	concern	NOUN
taxlaw-2862	198	39	about	about	ADP
taxlaw-2862	198	40	how	how	SCONJ
taxlaw-2862	198	41	the	the	DET
taxlaw-2862	198	42	vat	vat	NOUN
taxlaw-2862	198	43	’s	’s	PART
taxlaw-2862	198	44	compliance	compliance	NOUN
taxlaw-2862	198	45	costs	cost	NOUN
taxlaw-2862	198	46	are	be	AUX
taxlaw-2862	198	47	experienced	experience	VERB
taxlaw-2862	198	48	by	by	ADP
taxlaw-2862	198	49	or	or	CCONJ
taxlaw-2862	198	50	passed	pass	VERB
taxlaw-2862	198	51	along	along	ADP
taxlaw-2862	198	52	to	to	ADP
taxlaw-2862	198	53	individuals	individual	NOUN
taxlaw-2862	198	54	with	with	ADP
taxlaw-2862	198	55	different	different	ADJ
taxlaw-2862	198	56	available	available	ADJ
taxlaw-2862	198	57	resources	resource	NOUN
taxlaw-2862	198	58	and	and	CCONJ
taxlaw-2862	198	59	abilities	ability	NOUN
taxlaw-2862	198	60	to	to	PART
taxlaw-2862	198	61	comply	comply	VERB
taxlaw-2862	198	62	.	.	PUNCT
taxlaw-2862	199	1	as	as	ADV
taxlaw-2862	199	2	well	well	ADV
taxlaw-2862	199	3	,	,	PUNCT
taxlaw-2862	199	4	they	they	PRON
taxlaw-2862	199	5	briefly	briefly	ADV
taxlaw-2862	199	6	consider	consider	VERB
taxlaw-2862	199	7	issues	issue	NOUN
taxlaw-2862	199	8	of	of	ADP
taxlaw-2862	199	9	competitive	competitive	ADJ
taxlaw-2862	199	10	fairness	fairness	NOUN
taxlaw-2862	199	11	among	among	ADP
taxlaw-2862	199	12	stakeholders	stakeholder	NOUN
taxlaw-2862	199	13	of	of	ADP
taxlaw-2862	199	14	larger	large	ADJ
taxlaw-2862	199	15	versus	versus	ADP
taxlaw-2862	199	16	smaller	small	ADJ
taxlaw-2862	199	17	firms	firm	NOUN
taxlaw-2862	199	18	but	but	CCONJ
taxlaw-2862	199	19	do	do	AUX
taxlaw-2862	199	20	not	not	PART
taxlaw-2862	199	21	draw	draw	VERB
taxlaw-2862	199	22	this	this	PRON
taxlaw-2862	199	23	out	out	ADP
taxlaw-2862	199	24	.	.	PUNCT
taxlaw-2862	200	1	this	this	DET
taxlaw-2862	200	2	paper	paper	NOUN
taxlaw-2862	200	3	takes	take	VERB
taxlaw-2862	200	4	a	a	DET
taxlaw-2862	200	5	closer	close	ADJ
taxlaw-2862	200	6	look	look	NOUN
taxlaw-2862	200	7	at	at	ADP
taxlaw-2862	200	8	both	both	CCONJ
taxlaw-2862	200	9	dimensions	dimension	NOUN
taxlaw-2862	200	10	and	and	CCONJ
taxlaw-2862	200	11	argues	argue	VERB
taxlaw-2862	200	12	that	that	SCONJ
taxlaw-2862	200	13	norms	norm	NOUN
taxlaw-2862	200	14	of	of	ADP
taxlaw-2862	200	15	vertical	vertical	ADJ
taxlaw-2862	200	16	equity	equity	NOUN
taxlaw-2862	200	17	and	and	CCONJ
taxlaw-2862	200	18	competitive	competitive	ADJ
taxlaw-2862	200	19	fairness	fairness	NOUN
taxlaw-2862	200	20	also	also	ADV
taxlaw-2862	200	21	point	point	VERB
taxlaw-2862	200	22	in	in	ADP
taxlaw-2862	200	23	favor	favor	NOUN
taxlaw-2862	200	24	of	of	ADP
taxlaw-2862	200	25	higher	high	ADJ
taxlaw-2862	200	26	rather	rather	ADV
taxlaw-2862	200	27	than	than	ADP
taxlaw-2862	200	28	lower	low	ADJ
taxlaw-2862	200	29	thresholds	threshold	NOUN
taxlaw-2862	200	30	.	.	PUNCT
taxlaw-2862	201	1	for	for	ADP
taxlaw-2862	201	2	those	those	DET
taxlaw-2862	201	3	countries	country	NOUN
taxlaw-2862	201	4	considering	consider	VERB
taxlaw-2862	201	5	raising	raise	VERB
taxlaw-2862	201	6	their	their	PRON
taxlaw-2862	201	7	registration	registration	NOUN
taxlaw-2862	201	8	thresholds	threshold	NOUN
taxlaw-2862	201	9	but	but	CCONJ
taxlaw-2862	201	10	not	not	PART
taxlaw-2862	201	11	yet	yet	ADV
taxlaw-2862	201	12	sold	sell	VERB
taxlaw-2862	201	13	on	on	ADP
taxlaw-2862	201	14	the	the	DET
taxlaw-2862	201	15	proposition	proposition	NOUN
taxlaw-2862	201	16	,	,	PUNCT
taxlaw-2862	201	17	this	this	DET
taxlaw-2862	201	18	article	article	NOUN
taxlaw-2862	201	19	argues	argue	VERB
taxlaw-2862	201	20	that	that	SCONJ
taxlaw-2862	201	21	there	there	PRON
taxlaw-2862	201	22	may	may	AUX
taxlaw-2862	201	23	be	be	AUX
taxlaw-2862	201	24	room	room	NOUN
taxlaw-2862	201	25	to	to	PART
taxlaw-2862	201	26	supplement	supplement	VERB
taxlaw-2862	201	27	the	the	DET
taxlaw-2862	201	28	economic	economic	ADJ
taxlaw-2862	201	29	efficiency	efficiency	NOUN
taxlaw-2862	201	30	rationale	rationale	NOUN
taxlaw-2862	201	31	for	for	ADP
taxlaw-2862	201	32	higher	high	ADJ
taxlaw-2862	201	33	thresholds	threshold	NOUN
taxlaw-2862	201	34	with	with	ADP
taxlaw-2862	201	35	a	a	DET
taxlaw-2862	201	36	pair	pair	NOUN
taxlaw-2862	201	37	of	of	ADP
taxlaw-2862	201	38	equity	equity	NOUN
taxlaw-2862	201	39	rationales	rationale	NOUN
taxlaw-2862	201	40	.	.	PUNCT
taxlaw-2862	202	1	proponents	proponent	NOUN
taxlaw-2862	202	2	of	of	ADP
taxlaw-2862	202	3	higher	high	ADJ
taxlaw-2862	202	4	thresholds	threshold	NOUN
taxlaw-2862	202	5	may	may	AUX
taxlaw-2862	202	6	benefit	benefit	VERB
taxlaw-2862	202	7	from	from	ADP
taxlaw-2862	202	8	publicizing	publicize	VERB
taxlaw-2862	202	9	the	the	DET
taxlaw-2862	202	10	proposition	proposition	NOUN
taxlaw-2862	202	11	that	that	SCONJ
taxlaw-2862	202	12	high	high	ADJ
taxlaw-2862	202	13	thresholds	threshold	NOUN
taxlaw-2862	202	14	can	can	AUX
taxlaw-2862	202	15	better	well	ADV
taxlaw-2862	202	16	match	match	VERB
taxlaw-2862	202	17	vat	vat	NOUN
taxlaw-2862	202	18	compliance	compliance	NOUN
taxlaw-2862	202	19	costs	cost	NOUN
taxlaw-2862	202	20	with	with	ADP
taxlaw-2862	202	21	available	available	ADJ
taxlaw-2862	202	22	resources	resource	NOUN
taxlaw-2862	202	23	to	to	PART
taxlaw-2862	202	24	comply	comply	VERB
taxlaw-2862	202	25	(	(	PUNCT
taxlaw-2862	202	26	vertical	vertical	ADJ
taxlaw-2862	202	27	equity	equity	NOUN
taxlaw-2862	202	28	)	)	PUNCT
taxlaw-2862	202	29	and	and	CCONJ
taxlaw-2862	202	30	,	,	PUNCT
taxlaw-2862	202	31	at	at	ADP
taxlaw-2862	202	32	the	the	DET
taxlaw-2862	202	33	same	same	ADJ
taxlaw-2862	202	34	time	time	NOUN
taxlaw-2862	202	35	,	,	PUNCT
taxlaw-2862	202	36	minimize	minimize	VERB
taxlaw-2862	202	37	the	the	DET
taxlaw-2862	202	38	competitive	competitive	ADJ
taxlaw-2862	202	39	inequities	inequity	NOUN
taxlaw-2862	202	40	that	that	PRON
taxlaw-2862	202	41	necessarily	necessarily	ADV
taxlaw-2862	202	42	arise	arise	VERB
taxlaw-2862	202	43	when	when	SCONJ
taxlaw-2862	202	44	a	a	DET
taxlaw-2862	202	45	cutoff	cutoff	NOUN
taxlaw-2862	202	46	is	be	AUX
taxlaw-2862	202	47	introduced	introduce	VERB
taxlaw-2862	202	48	.	.	PUNCT
taxlaw-2862	203	1	in	in	ADP
taxlaw-2862	203	2	countries	country	NOUN
taxlaw-2862	203	3	in	in	ADP
taxlaw-2862	203	4	which	which	PRON
taxlaw-2862	203	5	higher	high	ADJ
taxlaw-2862	203	6	thresholds	threshold	NOUN
taxlaw-2862	203	7	have	have	AUX
taxlaw-2862	203	8	been	be	AUX
taxlaw-2862	203	9	recommended	recommend	VERB
taxlaw-2862	203	10	by	by	ADP
taxlaw-2862	203	11	economists	economist	NOUN
taxlaw-2862	203	12	but	but	CCONJ
taxlaw-2862	203	13	have	have	AUX
taxlaw-2862	203	14	not	not	PART
taxlaw-2862	203	15	been	be	AUX
taxlaw-2862	203	16	implemented	implement	VERB
taxlaw-2862	203	17	,	,	PUNCT
taxlaw-2862	203	18	reframing	reframe	VERB
taxlaw-2862	203	19	the	the	DET
taxlaw-2862	203	20	conversation	conversation	NOUN
taxlaw-2862	203	21	in	in	ADP
taxlaw-2862	203	22	terms	term	NOUN
taxlaw-2862	203	23	of	of	ADP
taxlaw-2862	203	24	tax	tax	NOUN
taxlaw-2862	203	25	fairness	fairness	NOUN
taxlaw-2862	203	26	has	have	VERB
taxlaw-2862	203	27	the	the	DET
taxlaw-2862	203	28	potential	potential	NOUN
taxlaw-2862	203	29	to	to	PART
taxlaw-2862	203	30	resonate	resonate	VERB
taxlaw-2862	203	31	with	with	ADP
taxlaw-2862	203	32	important	important	ADJ
taxlaw-2862	203	33	constituencies	constituency	NOUN
taxlaw-2862	203	34	.	.	PUNCT
taxlaw-2862	204	1	the	the	DET
taxlaw-2862	204	2	paper	paper	NOUN
taxlaw-2862	204	3	proceeds	proceed	NOUN
taxlaw-2862	204	4	as	as	SCONJ
taxlaw-2862	204	5	follows	follow	VERB
taxlaw-2862	204	6	.	.	PUNCT
taxlaw-2862	205	1	part	part	NOUN
taxlaw-2862	205	2	i	i	PRON
taxlaw-2862	205	3	provides	provide	VERB
taxlaw-2862	205	4	an	an	DET
taxlaw-2862	205	5	overview	overview	NOUN
taxlaw-2862	205	6	of	of	ADP
taxlaw-2862	205	7	vat	vat	NOUN
taxlaw-2862	205	8	mechanics	mechanic	NOUN
taxlaw-2862	205	9	aimed	aim	VERB
taxlaw-2862	205	10	at	at	ADP
taxlaw-2862	205	11	a	a	DET
taxlaw-2862	205	12	general	general	ADJ
taxlaw-2862	205	13	u.s	u.s	PROPN
taxlaw-2862	205	14	.	.	PROPN
taxlaw-2862	205	15	law	law	NOUN
taxlaw-2862	205	16	audience	audience	NOUN
taxlaw-2862	205	17	(	(	PUNCT
taxlaw-2862	205	18	those	those	PRON
taxlaw-2862	205	19	familiar	familiar	ADJ
taxlaw-2862	205	20	with	with	ADP
taxlaw-2862	205	21	the	the	DET
taxlaw-2862	205	22	vat	vat	NOUN
taxlaw-2862	205	23	are	be	AUX
taxlaw-2862	205	24	advised	advise	VERB
taxlaw-2862	205	25	to	to	PART
taxlaw-2862	205	26	proceed	proceed	VERB
taxlaw-2862	205	27	directly	directly	ADV
taxlaw-2862	205	28	to	to	ADP
taxlaw-2862	205	29	part	part	PROPN
taxlaw-2862	205	30	ii	ii	PROPN
taxlaw-2862	205	31	)	)	PUNCT
taxlaw-2862	205	32	.	.	PUNCT
taxlaw-2862	206	1	part	part	PROPN
taxlaw-2862	206	2	ii	ii	PROPN
taxlaw-2862	206	3	walks	walk	VERB
taxlaw-2862	206	4	through	through	ADP
taxlaw-2862	206	5	the	the	DET
taxlaw-2862	206	6	intuition	intuition	NOUN
taxlaw-2862	206	7	behind	behind	ADP
taxlaw-2862	206	8	keen	keen	PROPN
taxlaw-2862	206	9	and	and	CCONJ
taxlaw-2862	206	10	mintz	mintz	PROPN
taxlaw-2862	206	11	’s	’s	PART
taxlaw-2862	206	12	model	model	NOUN
taxlaw-2862	206	13	using	use	VERB
taxlaw-2862	206	14	non	non	ADJ
taxlaw-2862	206	15	-	-	ADJ
taxlaw-2862	206	16	technical	technical	ADJ
taxlaw-2862	206	17	language	language	NOUN
taxlaw-2862	206	18	.	.	PUNCT
taxlaw-2862	207	1	part	part	NOUN
taxlaw-2862	207	2	iii	iii	NUM
taxlaw-2862	207	3	reviews	review	NOUN
taxlaw-2862	207	4	registration	registration	NOUN
taxlaw-2862	207	5	thresholds	threshold	NOUN
taxlaw-2862	207	6	currently	currently	ADV
taxlaw-2862	207	7	in	in	ADP
taxlaw-2862	207	8	effect	effect	NOUN
taxlaw-2862	207	9	in	in	ADP
taxlaw-2862	207	10	vat	vat	NOUN
taxlaw-2862	207	11	jurisdictions	jurisdiction	NOUN
taxlaw-2862	207	12	,	,	PUNCT
taxlaw-2862	207	13	showing	show	VERB
taxlaw-2862	207	14	that	that	SCONJ
taxlaw-2862	207	15	they	they	PRON
taxlaw-2862	207	16	are	be	AUX
taxlaw-2862	207	17	often	often	ADV
taxlaw-2862	207	18	lower	low	ADJ
taxlaw-2862	207	19	than	than	ADP
taxlaw-2862	207	20	the	the	DET
taxlaw-2862	207	21	rule	rule	NOUN
taxlaw-2862	207	22	-	-	PUNCT
taxlaw-2862	207	23	of	of	ADP
taxlaw-2862	207	24	-	-	PUNCT
taxlaw-2862	207	25	thumb	thumb	NOUN
taxlaw-2862	207	26	recommendation	recommendation	NOUN
taxlaw-2862	207	27	of	of	ADP
taxlaw-2862	207	28	the	the	DET
taxlaw-2862	207	29	economic	economic	ADJ
taxlaw-2862	207	30	model	model	NOUN
taxlaw-2862	207	31	.	.	PUNCT
taxlaw-2862	208	1	part	part	NOUN
taxlaw-2862	208	2	iv	iv	NUM
taxlaw-2862	208	3	addresses	address	NOUN
taxlaw-2862	208	4	the	the	DET
taxlaw-2862	208	5	vertical	vertical	ADJ
taxlaw-2862	208	6	equity	equity	NOUN
taxlaw-2862	208	7	and	and	CCONJ
taxlaw-2862	208	8	competitive	competitive	ADJ
taxlaw-2862	208	9	fairness	fairness	NOUN
taxlaw-2862	208	10	implications	implication	NOUN
taxlaw-2862	208	11	of	of	ADP
taxlaw-2862	208	12	threshold	threshold	NOUN
taxlaw-2862	208	13	-	-	PUNCT
taxlaw-2862	208	14	setting	setting	NOUN
taxlaw-2862	208	15	.	.	PUNCT
taxlaw-2862	209	1	the	the	DET
taxlaw-2862	209	2	last	last	ADJ
taxlaw-2862	209	3	part	part	NOUN
taxlaw-2862	209	4	concludes	conclude	VERB
taxlaw-2862	209	5	.	.	PUNCT
taxlaw-2862	210	1	ii	ii	PROPN
taxlaw-2862	210	2	.	.	PUNCT
taxlaw-2862	211	1	part	part	PROPN
taxlaw-2862	212	1	i	i	PRON
taxlaw-2862	212	2	:	:	PUNCT
taxlaw-2862	212	3	vat	vat	NOUN
taxlaw-2862	212	4	,	,	PUNCT
taxlaw-2862	212	5	demystified	demystify	VERB
taxlaw-2862	212	6	across	across	ADP
taxlaw-2862	212	7	much	much	ADJ
taxlaw-2862	212	8	of	of	ADP
taxlaw-2862	212	9	the	the	DET
taxlaw-2862	212	10	world	world	NOUN
taxlaw-2862	212	11	,	,	PUNCT
taxlaw-2862	212	12	the	the	DET
taxlaw-2862	212	13	vat	vat	NOUN
taxlaw-2862	212	14	registration	registration	NOUN
taxlaw-2862	212	15	threshold	threshold	NOUN
taxlaw-2862	212	16	represents	represent	VERB
taxlaw-2862	212	17	the	the	DET
taxlaw-2862	212	18	crossroads	crossroad	NOUN
taxlaw-2862	212	19	at	at	ADP
taxlaw-2862	212	20	which	which	PRON
taxlaw-2862	212	21	businesses	business	NOUN
taxlaw-2862	212	22	on	on	ADP
taxlaw-2862	212	23	the	the	DET
taxlaw-2862	212	24	margins	margin	NOUN
taxlaw-2862	212	25	of	of	ADP
taxlaw-2862	212	26	formality	formality	NOUN
taxlaw-2862	212	27	meet	meet	VERB
taxlaw-2862	212	28	the	the	DET
taxlaw-2862	212	29	tax	tax	NOUN
taxlaw-2862	212	30	system	system	NOUN
taxlaw-2862	212	31	.	.	PUNCT
taxlaw-2862	213	1	however	however	ADV
taxlaw-2862	213	2	,	,	PUNCT
taxlaw-2862	213	3	to	to	PART
taxlaw-2862	213	4	understand	understand	VERB
taxlaw-2862	213	5	the	the	DET
taxlaw-2862	213	6	importance	importance	NOUN
taxlaw-2862	213	7	of	of	ADP
taxlaw-2862	213	8	registration	registration	NOUN
taxlaw-2862	213	9	thresholds	threshold	NOUN
taxlaw-2862	213	10	,	,	PUNCT
taxlaw-2862	213	11	basic	basic	ADJ
taxlaw-2862	213	12	vat	vat	NOUN
taxlaw-2862	213	13	literacy	literacy	NOUN
taxlaw-2862	213	14	is	be	AUX
taxlaw-2862	213	15	required	require	VERB
taxlaw-2862	213	16	.	.	PUNCT
taxlaw-2862	214	1	this	this	DET
taxlaw-2862	214	2	part	part	NOUN
taxlaw-2862	214	3	offers	offer	VERB
taxlaw-2862	214	4	such	such	DET
taxlaw-2862	214	5	a	a	DET
taxlaw-2862	214	6	primer	primer	NOUN
taxlaw-2862	214	7	by	by	ADP
taxlaw-2862	214	8	posing	pose	VERB
taxlaw-2862	214	9	the	the	DET
taxlaw-2862	214	10	question	question	NOUN
taxlaw-2862	214	11	,	,	PUNCT
taxlaw-2862	214	12	“	"	PUNCT
taxlaw-2862	214	13	[	[	X
taxlaw-2862	214	14	w]hat	w]hat	PRON
taxlaw-2862	214	15	is	be	AUX
taxlaw-2862	214	16	a	a	DET
taxlaw-2862	214	17	vat?”41	vat?”41	NOUN
taxlaw-2862	214	18	it	it	PRON
taxlaw-2862	214	19	39	39	NUM
taxlaw-2862	214	20	see	see	VERB
taxlaw-2862	214	21	keen	keen	PROPN
taxlaw-2862	214	22	&	&	CCONJ
taxlaw-2862	214	23	mintz	mintz	PROPN
taxlaw-2862	214	24	,	,	PUNCT
taxlaw-2862	214	25	supra	supra	PROPN
taxlaw-2862	214	26	note	note	PROPN
taxlaw-2862	214	27	20	20	NUM
taxlaw-2862	214	28	,	,	PUNCT
taxlaw-2862	214	29	at	at	ADP
taxlaw-2862	214	30	564	564	NUM
taxlaw-2862	214	31	(	(	PUNCT
taxlaw-2862	214	32	asking	ask	VERB
taxlaw-2862	214	33	at	at	ADP
taxlaw-2862	214	34	what	what	DET
taxlaw-2862	214	35	level	level	NOUN
taxlaw-2862	214	36	“	"	PUNCT
taxlaw-2862	214	37	the	the	DET
taxlaw-2862	214	38	threshold	threshold	NOUN
taxlaw-2862	214	39	[	[	X
taxlaw-2862	214	40	should	should	AUX
taxlaw-2862	214	41	]	]	PART
taxlaw-2862	214	42	be	be	AUX
taxlaw-2862	214	43	set	set	VERB
taxlaw-2862	214	44	such	such	ADJ
taxlaw-2862	214	45	that	that	SCONJ
taxlaw-2862	214	46	the	the	DET
taxlaw-2862	214	47	social	social	ADJ
taxlaw-2862	214	48	value	value	NOUN
taxlaw-2862	214	49	of	of	ADP
taxlaw-2862	214	50	the	the	DET
taxlaw-2862	214	51	revenue	revenue	NOUN
taxlaw-2862	214	52	gained	gain	VERB
taxlaw-2862	214	53	from	from	ADP
taxlaw-2862	214	54	each	each	DET
taxlaw-2862	214	55	firm	firm	NOUN
taxlaw-2862	214	56	brought	bring	VERB
taxlaw-2862	214	57	into	into	ADP
taxlaw-2862	214	58	tax	tax	NOUN
taxlaw-2862	214	59	by	by	ADP
taxlaw-2862	214	60	slightly	slightly	ADV
taxlaw-2862	214	61	lowering	lower	VERB
taxlaw-2862	214	62	the	the	DET
taxlaw-2862	214	63	threshold	threshold	NOUN
taxlaw-2862	214	64	is	be	AUX
taxlaw-2862	214	65	exactly	exactly	ADV
taxlaw-2862	214	66	equal	equal	ADJ
taxlaw-2862	214	67	to	to	ADP
taxlaw-2862	214	68	the	the	DET
taxlaw-2862	214	69	additional	additional	ADJ
taxlaw-2862	214	70	administrative	administrative	ADJ
taxlaw-2862	214	71	and	and	CCONJ
taxlaw-2862	214	72	compliance	compliance	NOUN
taxlaw-2862	214	73	costs	cost	NOUN
taxlaw-2862	214	74	incurred	incur	VERB
taxlaw-2862	214	75	”	"	PUNCT
taxlaw-2862	214	76	)	)	PUNCT
taxlaw-2862	214	77	.	.	PUNCT
taxlaw-2862	215	1	see	see	VERB
taxlaw-2862	215	2	also	also	ADV
taxlaw-2862	215	3	i	i	PROPN
taxlaw-2862	215	4	d.	d.	PROPN
taxlaw-2862	215	5	at	at	ADP
taxlaw-2862	215	6	574	574	NUM
taxlaw-2862	215	7	(	(	PUNCT
taxlaw-2862	215	8	“	"	PUNCT
taxlaw-2862	215	9	the	the	DET
taxlaw-2862	215	10	focus	focus	NOUN
taxlaw-2862	215	11	here	here	ADV
taxlaw-2862	215	12	has	have	AUX
taxlaw-2862	215	13	been	be	AUX
taxlaw-2862	215	14	on	on	ADP
taxlaw-2862	215	15	efficiency	efficiency	NOUN
taxlaw-2862	215	16	aspect	aspect	NOUN
taxlaw-2862	215	17	of	of	ADP
taxlaw-2862	215	18	the	the	DET
taxlaw-2862	215	19	threshold	threshold	NOUN
taxlaw-2862	215	20	choice	choice	NOUN
taxlaw-2862	215	21	.	.	PUNCT
taxlaw-2862	216	1	in	in	ADP
taxlaw-2862	216	2	practice	practice	NOUN
taxlaw-2862	216	3	,	,	PUNCT
taxlaw-2862	216	4	distributional	distributional	ADJ
taxlaw-2862	216	5	effects	effect	NOUN
taxlaw-2862	216	6	are	be	AUX
taxlaw-2862	216	7	naturally	naturally	ADV
taxlaw-2862	216	8	a	a	DET
taxlaw-2862	216	9	major	major	ADJ
taxlaw-2862	216	10	concern	concern	NOUN
taxlaw-2862	216	11	.	.	PUNCT
taxlaw-2862	217	1	much	much	ADJ
taxlaw-2862	217	2	emphasis	emphasis	NOUN
taxlaw-2862	217	3	is	be	AUX
taxlaw-2862	217	4	often	often	ADV
taxlaw-2862	217	5	given	give	VERB
taxlaw-2862	217	6	,	,	PUNCT
taxlaw-2862	217	7	in	in	ADP
taxlaw-2862	217	8	particular	particular	ADJ
taxlaw-2862	217	9	,	,	PUNCT
taxlaw-2862	217	10	to	to	ADP
taxlaw-2862	217	11	the	the	DET
taxlaw-2862	217	12	regressive	regressive	ADJ
taxlaw-2862	217	13	nature	nature	NOUN
taxlaw-2862	217	14	of	of	ADP
taxlaw-2862	217	15	the	the	DET
taxlaw-2862	217	16	compliance	compliance	NOUN
taxlaw-2862	217	17	costs	cost	NOUN
taxlaw-2862	217	18	associated	associate	VERB
taxlaw-2862	217	19	with	with	ADP
taxlaw-2862	217	20	the	the	DET
taxlaw-2862	217	21	vat	vat	NOUN
taxlaw-2862	217	22	”	"	PUNCT
taxlaw-2862	217	23	)	)	PUNCT
taxlaw-2862	217	24	.	.	PUNCT
taxlaw-2862	218	1	40	40	NUM
taxlaw-2862	218	2	see	see	VERB
taxlaw-2862	218	3	james	james	PROPN
taxlaw-2862	218	4	,	,	PUNCT
taxlaw-2862	218	5	supra	supra	PROPN
taxlaw-2862	218	6	note	note	NOUN
taxlaw-2862	218	7	2	2	NUM
taxlaw-2862	218	8	,	,	PUNCT
taxlaw-2862	218	9	at	at	ADP
taxlaw-2862	218	10	28	28	NUM
taxlaw-2862	218	11	(	(	PUNCT
taxlaw-2862	218	12	“	"	PUNCT
taxlaw-2862	218	13	[	[	X
taxlaw-2862	218	14	t]he	t]he	ADV
taxlaw-2862	218	15	good	good	ADJ
taxlaw-2862	218	16	vat	vat	NOUN
taxlaw-2862	218	17	is	be	AUX
taxlaw-2862	218	18	said	say	VERB
taxlaw-2862	218	19	to	to	PART
taxlaw-2862	218	20	raise	raise	VERB
taxlaw-2862	218	21	revenue	revenue	NOUN
taxlaw-2862	218	22	with	with	ADP
taxlaw-2862	218	23	the	the	DET
taxlaw-2862	218	24	least	least	ADJ
taxlaw-2862	218	25	cost	cost	NOUN
taxlaw-2862	218	26	and	and	CCONJ
taxlaw-2862	218	27	the	the	DET
taxlaw-2862	218	28	least	least	ADJ
taxlaw-2862	218	29	economic	economic	ADJ
taxlaw-2862	218	30	distortions	distortion	NOUN
taxlaw-2862	218	31	relative	relative	ADJ
taxlaw-2862	218	32	to	to	ADP
taxlaw-2862	218	33	other	other	ADJ
taxlaw-2862	218	34	comparable	comparable	ADJ
taxlaw-2862	218	35	taxes	taxis	NOUN
taxlaw-2862	218	36	”	"	PUNCT
taxlaw-2862	218	37	)	)	PUNCT
taxlaw-2862	218	38	(	(	PUNCT
taxlaw-2862	218	39	under	under	ADP
taxlaw-2862	218	40	heading	head	VERB
taxlaw-2862	218	41	labeled	label	VERB
taxlaw-2862	218	42	“	"	PUNCT
taxlaw-2862	218	43	efficiency	efficiency	NOUN
taxlaw-2862	218	44	”	"	PUNCT
taxlaw-2862	218	45	)	)	PUNCT
taxlaw-2862	218	46	.	.	PUNCT
taxlaw-2862	219	1	41	41	NUM
taxlaw-2862	220	1	every	every	DET
taxlaw-2862	220	2	vat	vat	NOUN
taxlaw-2862	220	3	novice	novice	NOUN
taxlaw-2862	220	4	must	must	AUX
taxlaw-2862	220	5	tackle	tackle	VERB
taxlaw-2862	220	6	this	this	DET
taxlaw-2862	220	7	deceptively	deceptively	ADV
taxlaw-2862	220	8	simple	simple	ADJ
taxlaw-2862	220	9	question	question	NOUN
taxlaw-2862	220	10	,	,	PUNCT
taxlaw-2862	220	11	and	and	CCONJ
taxlaw-2862	220	12	i	i	PRON
taxlaw-2862	220	13	have	have	AUX
taxlaw-2862	220	14	benefited	benefit	VERB
taxlaw-2862	220	15	from	from	ADP
taxlaw-2862	220	16	numerous	numerous	ADJ
taxlaw-2862	220	17	good	good	ADJ
taxlaw-2862	220	18	answers	answer	NOUN
taxlaw-2862	220	19	in	in	ADP
taxlaw-2862	220	20	both	both	CCONJ
taxlaw-2862	220	21	the	the	DET
taxlaw-2862	220	22	technical	technical	ADJ
taxlaw-2862	220	23	and	and	CCONJ
taxlaw-2862	220	24	layperson	layperson	NOUN
taxlaw-2862	220	25	-	-	PUNCT
taxlaw-2862	220	26	oriented	orient	VERB
taxlaw-2862	220	27	literature	literature	NOUN
taxlaw-2862	220	28	.	.	PUNCT
taxlaw-2862	221	1	see	see	VERB
taxlaw-2862	221	2	,	,	PUNCT
taxlaw-2862	221	3	e.g.	e.g.	ADV
taxlaw-2862	221	4	,	,	PUNCT
taxlaw-2862	221	5	bird	bird	NOUN
taxlaw-2862	221	6	&	&	CCONJ
taxlaw-2862	221	7	gendron	gendron	PROPN
taxlaw-2862	221	8	,	,	PUNCT
taxlaw-2862	221	9	supra	supra	PROPN
taxlaw-2862	221	10	note	note	NOUN
taxlaw-2862	221	11	1	1	NUM
taxlaw-2862	221	12	,	,	PUNCT
taxlaw-2862	221	13	at	at	ADP
taxlaw-2862	221	14	10	10	NUM
taxlaw-2862	221	15	.	.	PUNCT
taxlaw-2862	222	1	see	see	VERB
taxlaw-2862	222	2	also	also	ADV
taxlaw-2862	222	3	the	the	DET
taxlaw-2862	222	4	value	value	NOUN
taxlaw-2862	222	5	added	add	VERB
taxlaw-2862	222	6	tax	tax	NOUN
taxlaw-2862	222	7	:	:	PUNCT
taxlaw-2862	222	8	experiences	experience	NOUN
taxlaw-2862	222	9	and	and	CCONJ
taxlaw-2862	222	10	issues	issue	NOUN
taxlaw-2862	222	11	,	,	PUNCT
taxlaw-2862	222	12	in	in	ADP
taxlaw-2862	222	13	international	international	ADJ
taxlaw-2862	222	14	tax	tax	NOUN
taxlaw-2862	222	15	dialogue	dialogue	NOUN
taxlaw-2862	222	16	14	14	NUM
taxlaw-2862	222	17	(	(	PUNCT
taxlaw-2862	222	18	alan	alan	PROPN
taxlaw-2862	222	19	carter	carter	PROPN
taxlaw-2862	222	20	ed	ed	PROPN
taxlaw-2862	222	21	.	.	PROPN
taxlaw-2862	222	22	,	,	PUNCT
taxlaw-2862	222	23	2005	2005	NUM
taxlaw-2862	222	24	)	)	PUNCT
taxlaw-2862	222	25	,	,	PUNCT
taxlaw-2862	222	26	https://www.oecd.org/tax/tax-global/itd-publication-decade-sharingexperiences.pdf	https://www.oecd.org/tax/tax-global/itd-publication-decade-sharingexperiences.pdf	NOUN
taxlaw-2862	222	27	[	[	X
taxlaw-2862	222	28	https://perma.cc/6eea-jqju	https://perma.cc/6eea-jqju	X
taxlaw-2862	222	29	]	]	X
taxlaw-2862	222	30	(	(	PUNCT
taxlaw-2862	222	31	“	"	PUNCT
taxlaw-2862	222	32	a	a	DET
taxlaw-2862	222	33	broad	broad	ADV
taxlaw-2862	222	34	-	-	PUNCT
taxlaw-2862	222	35	based	base	VERB
taxlaw-2862	222	36	tax	tax	NOUN
taxlaw-2862	222	37	levied	levy	VERB
taxlaw-2862	222	38	at	at	ADP
taxlaw-2862	222	39	multiple	multiple	ADJ
taxlaw-2862	222	40	stages	stage	NOUN
taxlaw-2862	222	41	of	of	ADP
taxlaw-2862	222	42	production	production	NOUN
taxlaw-2862	222	43	[	[	X
taxlaw-2862	222	44	and	and	CCONJ
taxlaw-2862	222	45	distribution	distribution	NOUN
taxlaw-2862	222	46	]	]	PUNCT
taxlaw-2862	222	47	with	with	ADP
taxlaw-2862	222	48	—	—	PUNCT
taxlaw-2862	222	49	crucially	crucially	ADV
taxlaw-2862	222	50	—	—	PUNCT
taxlaw-2862	222	51	taxes	taxis	NOUN
taxlaw-2862	222	52	on	on	ADP
taxlaw-2862	222	53	inputs	input	NOUN
taxlaw-2862	222	54	credited	credit	VERB
taxlaw-2862	222	55	against	against	ADP
taxlaw-2862	222	56	taxes	taxis	NOUN
taxlaw-2862	222	57	on	on	ADP
taxlaw-2862	222	58	output	output	NOUN
taxlaw-2862	222	59	.	.	PUNCT
taxlaw-2862	223	1	that	that	PRON
taxlaw-2862	223	2	is	be	AUX
taxlaw-2862	223	3	,	,	PUNCT
taxlaw-2862	223	4	while	while	SCONJ
taxlaw-2862	223	5	sellers	seller	NOUN
taxlaw-2862	223	6	are	be	AUX
taxlaw-2862	223	7	required	require	VERB
taxlaw-2862	223	8	to	to	PART
taxlaw-2862	223	9	charge	charge	VERB
taxlaw-2862	223	10	the	the	DET
taxlaw-2862	223	11	tax	tax	NOUN
taxlaw-2862	223	12	on	on	ADP
taxlaw-2862	223	13	all	all	PRON
taxlaw-2862	223	14	their	their	PRON
taxlaw-2862	223	15	sales	sale	NOUN
taxlaw-2862	223	16	,	,	PUNCT
taxlaw-2862	223	17	they	they	PRON
taxlaw-2862	223	18	can	can	AUX
taxlaw-2862	223	19	also	also	ADV
taxlaw-2862	223	20	claim	claim	VERB
taxlaw-2862	223	21	a	a	DET
taxlaw-2862	223	22	credit	credit	NOUN
taxlaw-2862	223	23	for	for	ADP
taxlaw-2862	223	24	taxes	taxis	NOUN
taxlaw-2862	223	25	that	that	PRON
taxlaw-2862	223	26	they	they	PRON
taxlaw-2862	223	27	have	have	AUX
taxlaw-2862	223	28	been	be	AUX
taxlaw-2862	223	29	charged	charge	VERB
taxlaw-2862	223	30	on	on	ADP
taxlaw-2862	223	31	their	their	PRON
taxlaw-2862	223	32	inputs	input	NOUN
taxlaw-2862	223	33	.	.	PUNCT
taxlaw-2862	224	1	the	the	DET
taxlaw-2862	224	2	advantage	advantage	NOUN
taxlaw-2862	224	3	is	be	AUX
taxlaw-2862	224	4	that	that	SCONJ
taxlaw-2862	224	5	revenue	revenue	NOUN
taxlaw-2862	224	6	is	be	AUX
taxlaw-2862	224	7	secured	secure	VERB
taxlaw-2862	224	8	by	by	ADP
taxlaw-2862	224	9	being	be	AUX
taxlaw-2862	224	10	collected	collect	VERB
taxlaw-2862	224	11	throughout	throughout	ADP
taxlaw-2862	224	12	the	the	DET
taxlaw-2862	224	13	process	process	NOUN
taxlaw-2862	224	14	of	of	ADP
taxlaw-2862	224	15	production	production	NOUN
taxlaw-2862	224	16	(	(	PUNCT
taxlaw-2862	224	17	unlike	unlike	ADP
taxlaw-2862	224	18	a	a	DET
taxlaw-2862	224	19	retail	retail	ADJ
taxlaw-2862	224	20	sales	sale	NOUN
taxlaw-2862	224	21	tax	tax	NOUN
taxlaw-2862	224	22	)	)	PUNCT
taxlaw-2862	224	23	but	but	CCONJ
taxlaw-2862	224	24	without	without	ADP
taxlaw-2862	224	25	distorting	distort	VERB
taxlaw-2862	224	26	production	production	NOUN
taxlaw-2862	224	27	decisions	decision	NOUN
taxlaw-2862	224	28	(	(	PUNCT
taxlaw-2862	224	29	as	as	SCONJ
taxlaw-2862	224	30	a	a	DET
taxlaw-2862	224	31	turnover	turnover	NOUN
taxlaw-2862	224	32	tax	tax	NOUN
taxlaw-2862	224	33	does	doe	NOUN
taxlaw-2862	224	34	)	)	PUNCT
taxlaw-2862	224	35	;	;	PUNCT
taxlaw-2862	224	36	”	"	PUNCT
taxlaw-2862	224	37	186	186	NUM
taxlaw-2862	224	38	columbia	columbia	PROPN
taxlaw-2862	224	39	journal	journal	PROPN
taxlaw-2862	224	40	of	of	ADP
taxlaw-2862	224	41	tax	tax	NOUN
taxlaw-2862	224	42	law	law	NOUN
taxlaw-2862	224	43	[	[	X
taxlaw-2862	224	44	vol.9:177	vol.9:177	CCONJ
taxlaw-2862	224	45	then	then	ADV
taxlaw-2862	224	46	takes	take	VERB
taxlaw-2862	224	47	a	a	DET
taxlaw-2862	224	48	step	step	NOUN
taxlaw-2862	224	49	back	back	ADV
taxlaw-2862	224	50	to	to	PART
taxlaw-2862	224	51	briefly	briefly	ADV
taxlaw-2862	224	52	identify	identify	VERB
taxlaw-2862	224	53	the	the	DET
taxlaw-2862	224	54	key	key	ADJ
taxlaw-2862	224	55	strengths	strength	NOUN
taxlaw-2862	224	56	and	and	CCONJ
taxlaw-2862	224	57	weaknesses	weakness	NOUN
taxlaw-2862	224	58	of	of	ADP
taxlaw-2862	224	59	a	a	DET
taxlaw-2862	224	60	vat	vat	NOUN
taxlaw-2862	224	61	,	,	PUNCT
taxlaw-2862	224	62	to	to	PART
taxlaw-2862	224	63	set	set	VERB
taxlaw-2862	224	64	the	the	DET
taxlaw-2862	224	65	stage	stage	NOUN
taxlaw-2862	224	66	for	for	ADP
taxlaw-2862	224	67	discussing	discuss	VERB
taxlaw-2862	224	68	in	in	ADP
taxlaw-2862	224	69	part	part	NOUN
taxlaw-2862	224	70	ii	ii	NOUN
taxlaw-2862	224	71	how	how	SCONJ
taxlaw-2862	224	72	registration	registration	NOUN
taxlaw-2862	224	73	thresholds	threshold	NOUN
taxlaw-2862	224	74	and	and	CCONJ
taxlaw-2862	224	75	surrounding	surround	VERB
taxlaw-2862	224	76	small	small	ADJ
taxlaw-2862	224	77	supplier	supplier	NOUN
taxlaw-2862	224	78	rule	rule	NOUN
taxlaw-2862	224	79	details	detail	NOUN
taxlaw-2862	224	80	interact	interact	VERB
taxlaw-2862	224	81	with	with	ADP
taxlaw-2862	224	82	these	these	DET
taxlaw-2862	224	83	strengths	strength	NOUN
taxlaw-2862	224	84	and	and	CCONJ
taxlaw-2862	224	85	weaknesses	weakness	NOUN
taxlaw-2862	224	86	.	.	PUNCT
taxlaw-2862	225	1	readers	reader	NOUN
taxlaw-2862	225	2	already	already	ADV
taxlaw-2862	225	3	wellversed	wellverse	VERB
taxlaw-2862	225	4	in	in	ADP
taxlaw-2862	225	5	the	the	DET
taxlaw-2862	225	6	input	input	NOUN
taxlaw-2862	225	7	-	-	PUNCT
taxlaw-2862	225	8	credit	credit	NOUN
taxlaw-2862	225	9	structure	structure	NOUN
taxlaw-2862	225	10	of	of	ADP
taxlaw-2862	225	11	modern	modern	ADJ
taxlaw-2862	225	12	vats	vat	NOUN
taxlaw-2862	225	13	should	should	AUX
taxlaw-2862	225	14	skip	skip	VERB
taxlaw-2862	225	15	ahead	ahead	ADV
taxlaw-2862	225	16	to	to	ADP
taxlaw-2862	225	17	part	part	PROPN
taxlaw-2862	225	18	ii	ii	PROPN
taxlaw-2862	225	19	.	.	PUNCT
taxlaw-2862	226	1	a.	a.	NOUN
taxlaw-2862	227	1	what	what	PRON
taxlaw-2862	227	2	is	be	AUX
taxlaw-2862	227	3	a	a	DET
taxlaw-2862	227	4	vat	vat	NOUN
taxlaw-2862	227	5	?	?	PUNCT
taxlaw-2862	228	1	the	the	DET
taxlaw-2862	228	2	best	good	ADJ
taxlaw-2862	228	3	way	way	NOUN
taxlaw-2862	228	4	to	to	PART
taxlaw-2862	228	5	introduce	introduce	VERB
taxlaw-2862	228	6	the	the	DET
taxlaw-2862	228	7	nuts	nut	NOUN
taxlaw-2862	228	8	and	and	CCONJ
taxlaw-2862	228	9	bolts	bolt	NOUN
taxlaw-2862	228	10	of	of	ADP
taxlaw-2862	228	11	the	the	DET
taxlaw-2862	228	12	vat	vat	NOUN
taxlaw-2862	228	13	is	be	AUX
taxlaw-2862	228	14	the	the	DET
taxlaw-2862	228	15	following	following	ADJ
taxlaw-2862	228	16	simple	simple	ADJ
taxlaw-2862	228	17	definition	definition	NOUN
taxlaw-2862	228	18	:	:	PUNCT
taxlaw-2862	228	19	value	value	NOUN
taxlaw-2862	228	20	added	add	VERB
taxlaw-2862	228	21	tax	tax	NOUN
taxlaw-2862	228	22	(	(	PUNCT
taxlaw-2862	228	23	vat	vat	NOUN
taxlaw-2862	228	24	)	)	PUNCT
taxlaw-2862	228	25	is	be	AUX
taxlaw-2862	228	26	a	a	DET
taxlaw-2862	228	27	tax	tax	NOUN
taxlaw-2862	228	28	that	that	PRON
taxlaw-2862	228	29	is	be	AUX
taxlaw-2862	228	30	levied	levy	VERB
taxlaw-2862	228	31	on	on	ADP
taxlaw-2862	228	32	all	all	DET
taxlaw-2862	228	33	sales	sale	NOUN
taxlaw-2862	228	34	by	by	ADP
taxlaw-2862	228	35	registered	registered	ADJ
taxlaw-2862	228	36	businesses	business	NOUN
taxlaw-2862	228	37	.	.	PUNCT
taxlaw-2862	229	1	the	the	DET
taxlaw-2862	229	2	three	three	NUM
taxlaw-2862	229	3	underlined	underline	VERB
taxlaw-2862	229	4	portions	portion	NOUN
taxlaw-2862	229	5	of	of	ADP
taxlaw-2862	229	6	the	the	DET
taxlaw-2862	229	7	definition	definition	NOUN
taxlaw-2862	229	8	above	above	ADP
taxlaw-2862	229	9	highlight	highlight	VERB
taxlaw-2862	229	10	the	the	DET
taxlaw-2862	229	11	distinct	distinct	ADJ
taxlaw-2862	229	12	components	component	NOUN
taxlaw-2862	229	13	fundamental	fundamental	ADJ
taxlaw-2862	229	14	to	to	ADP
taxlaw-2862	229	15	most	most	ADV
taxlaw-2862	229	16	modern	modern	ADJ
taxlaw-2862	229	17	vats.42	vats.42	ADP
taxlaw-2862	229	18	1	1	NUM
taxlaw-2862	229	19	.	.	PUNCT
taxlaw-2862	230	1	a	a	DET
taxlaw-2862	230	2	vat	vat	NOUN
taxlaw-2862	230	3	taxes	tax	VERB
taxlaw-2862	230	4	sales	sale	NOUN
taxlaw-2862	230	5	colloquially	colloquially	ADV
taxlaw-2862	230	6	speaking,43	speaking,43	VERB
taxlaw-2862	230	7	a	a	DET
taxlaw-2862	230	8	vat	vat	NOUN
taxlaw-2862	230	9	is	be	AUX
taxlaw-2862	230	10	levied	levy	VERB
taxlaw-2862	230	11	on	on	ADP
taxlaw-2862	230	12	sales	sale	NOUN
taxlaw-2862	230	13	,	,	PUNCT
taxlaw-2862	230	14	and	and	CCONJ
taxlaw-2862	230	15	it	it	PRON
taxlaw-2862	230	16	is	be	AUX
taxlaw-2862	230	17	collected	collect	VERB
taxlaw-2862	230	18	from	from	ADP
taxlaw-2862	230	19	consumers	consumer	NOUN
taxlaw-2862	230	20	at	at	ADP
taxlaw-2862	230	21	the	the	DET
taxlaw-2862	230	22	point	point	NOUN
taxlaw-2862	230	23	of	of	ADP
taxlaw-2862	230	24	sale	sale	NOUN
taxlaw-2862	230	25	.	.	PUNCT
taxlaw-2862	231	1	this	this	DET
taxlaw-2862	231	2	feature	feature	NOUN
taxlaw-2862	231	3	highlights	highlight	NOUN
taxlaw-2862	231	4	that	that	SCONJ
taxlaw-2862	231	5	the	the	DET
taxlaw-2862	231	6	vat	vat	NOUN
taxlaw-2862	231	7	is	be	AUX
taxlaw-2862	231	8	a	a	DET
taxlaw-2862	231	9	member	member	NOUN
taxlaw-2862	231	10	of	of	ADP
taxlaw-2862	231	11	the	the	DET
taxlaw-2862	231	12	larger	large	ADJ
taxlaw-2862	231	13	family	family	NOUN
taxlaw-2862	231	14	of	of	ADP
taxlaw-2862	231	15	“	"	PUNCT
taxlaw-2862	231	16	indirect	indirect	ADJ
taxlaw-2862	231	17	taxes	taxis	NOUN
taxlaw-2862	231	18	.	.	PUNCT
taxlaw-2862	232	1	”44	”44	NOUN
taxlaw-2862	232	2	indirect	indirect	ADJ
taxlaw-2862	232	3	taxes	taxis	NOUN
taxlaw-2862	232	4	include	include	VERB
taxlaw-2862	232	5	a	a	DET
taxlaw-2862	232	6	wide	wide	ADJ
taxlaw-2862	232	7	variety	variety	NOUN
taxlaw-2862	232	8	of	of	ADP
taxlaw-2862	232	9	commodity	commodity	NOUN
taxlaw-2862	232	10	taxes	taxis	NOUN
taxlaw-2862	232	11	,	,	PUNCT
taxlaw-2862	232	12	excise	excise	NOUN
taxlaw-2862	232	13	taxes	taxis	NOUN
taxlaw-2862	232	14	,	,	PUNCT
taxlaw-2862	232	15	and	and	CCONJ
taxlaw-2862	232	16	other	other	ADJ
taxlaw-2862	232	17	consumption	consumption	NOUN
taxlaw-2862	232	18	taxes	taxis	NOUN
taxlaw-2862	232	19	levied	levy	VERB
taxlaw-2862	232	20	on	on	ADP
taxlaw-2862	232	21	sales	sale	NOUN
taxlaw-2862	232	22	.	.	PUNCT
taxlaw-2862	233	1	the	the	DET
taxlaw-2862	233	2	vat	vat	NOUN
taxlaw-2862	233	3	’s	’s	PART
taxlaw-2862	233	4	closest	close	ADJ
taxlaw-2862	233	5	relatives	relative	NOUN
taxlaw-2862	233	6	in	in	ADP
taxlaw-2862	233	7	the	the	DET
taxlaw-2862	233	8	indirect	indirect	ADJ
taxlaw-2862	233	9	tax	tax	NOUN
taxlaw-2862	233	10	family	family	NOUN
taxlaw-2862	233	11	are	be	AUX
taxlaw-2862	233	12	“	"	PUNCT
taxlaw-2862	233	13	general	general	ADJ
taxlaw-2862	233	14	sales	sale	NOUN
taxlaw-2862	233	15	taxes	taxis	NOUN
taxlaw-2862	233	16	”	"	PUNCT
taxlaw-2862	233	17	and	and	CCONJ
taxlaw-2862	233	18	“	"	PUNCT
taxlaw-2862	233	19	retail	retail	ADJ
taxlaw-2862	233	20	sales	sale	NOUN
taxlaw-2862	233	21	taxes	taxis	NOUN
taxlaw-2862	233	22	.	.	PUNCT
taxlaw-2862	233	23	”	"	PUNCT
taxlaw-2862	234	1	the	the	DET
taxlaw-2862	234	2	former	former	ADJ
taxlaw-2862	234	3	appears	appear	VERB
taxlaw-2862	234	4	most	most	ADV
taxlaw-2862	234	5	commonly	commonly	ADV
taxlaw-2862	234	6	as	as	SCONJ
taxlaw-2862	234	7	a	a	DET
taxlaw-2862	234	8	“	"	PUNCT
taxlaw-2862	234	9	turnover	turnover	NOUN
taxlaw-2862	234	10	”	"	PUNCT
taxlaw-2862	234	11	or	or	CCONJ
taxlaw-2862	234	12	“	"	PUNCT
taxlaw-2862	234	13	gross	gross	ADJ
taxlaw-2862	234	14	receipts	receipt	NOUN
taxlaw-2862	234	15	”	"	PUNCT
taxlaw-2862	234	16	tax	tax	NOUN
taxlaw-2862	234	17	under	under	ADP
taxlaw-2862	234	18	which	which	PRON
taxlaw-2862	234	19	are	be	AUX
taxlaw-2862	234	20	all	all	PRON
taxlaw-2862	234	21	sales	sale	NOUN
taxlaw-2862	234	22	at	at	ADP
taxlaw-2862	234	23	every	every	DET
taxlaw-2862	234	24	stage	stage	NOUN
taxlaw-2862	234	25	of	of	ADP
taxlaw-2862	234	26	production	production	NOUN
taxlaw-2862	234	27	(	(	PUNCT
taxlaw-2862	234	28	manufacturer	manufacturer	NOUN
taxlaw-2862	234	29	,	,	PUNCT
taxlaw-2862	234	30	wholesale	wholesale	ADJ
taxlaw-2862	234	31	,	,	PUNCT
taxlaw-2862	234	32	intermediate	intermediate	ADJ
taxlaw-2862	234	33	,	,	PUNCT
taxlaw-2862	234	34	retail	retail	NOUN
taxlaw-2862	234	35	)	)	PUNCT
taxlaw-2862	234	36	are	be	AUX
taxlaw-2862	234	37	taxed	tax	VERB
taxlaw-2862	234	38	.	.	PUNCT
taxlaw-2862	235	1	by	by	ADP
taxlaw-2862	235	2	contrast	contrast	NOUN
taxlaw-2862	235	3	,	,	PUNCT
taxlaw-2862	235	4	the	the	DET
taxlaw-2862	235	5	latter	latter	ADJ
taxlaw-2862	235	6	is	be	AUX
taxlaw-2862	235	7	a	a	DET
taxlaw-2862	235	8	“	"	PUNCT
taxlaw-2862	235	9	single	single	ADJ
taxlaw-2862	235	10	-	-	PUNCT
taxlaw-2862	235	11	stage	stage	NOUN
taxlaw-2862	235	12	”	"	PUNCT
taxlaw-2862	235	13	tax	tax	NOUN
taxlaw-2862	235	14	that	that	PRON
taxlaw-2862	235	15	is	be	AUX
taxlaw-2862	235	16	collected	collect	VERB
taxlaw-2862	235	17	only	only	ADV
taxlaw-2862	235	18	by	by	ADP
taxlaw-2862	235	19	retailers	retailer	NOUN
taxlaw-2862	235	20	at	at	ADP
taxlaw-2862	235	21	the	the	DET
taxlaw-2862	235	22	stage	stage	NOUN
taxlaw-2862	235	23	of	of	ADP
taxlaw-2862	235	24	the	the	DET
taxlaw-2862	235	25	final	final	ADJ
taxlaw-2862	235	26	sale	sale	NOUN
taxlaw-2862	235	27	to	to	ADP
taxlaw-2862	235	28	consumers	consumer	NOUN
taxlaw-2862	235	29	.	.	PUNCT
taxlaw-2862	236	1	as	as	SCONJ
taxlaw-2862	236	2	will	will	AUX
taxlaw-2862	236	3	be	be	AUX
taxlaw-2862	236	4	discussed	discuss	VERB
taxlaw-2862	236	5	further	far	ADV
taxlaw-2862	236	6	below	below	ADV
taxlaw-2862	236	7	,	,	PUNCT
taxlaw-2862	236	8	each	each	PRON
taxlaw-2862	236	9	of	of	ADP
taxlaw-2862	236	10	these	these	PRON
taxlaw-2862	236	11	has	have	VERB
taxlaw-2862	236	12	significant	significant	ADJ
taxlaw-2862	236	13	drawbacks	drawback	NOUN
taxlaw-2862	236	14	as	as	SCONJ
taxlaw-2862	236	15	compared	compare	VERB
taxlaw-2862	236	16	to	to	ADP
taxlaw-2862	236	17	a	a	DET
taxlaw-2862	236	18	vat	vat	NOUN
taxlaw-2862	236	19	.	.	PUNCT
taxlaw-2862	237	1	what	what	PRON
taxlaw-2862	237	2	makes	make	VERB
taxlaw-2862	237	3	a	a	DET
taxlaw-2862	237	4	tax	tax	NOUN
taxlaw-2862	237	5	“	"	PUNCT
taxlaw-2862	237	6	direct	direct	ADJ
taxlaw-2862	237	7	”	"	PUNCT
taxlaw-2862	237	8	versus	versus	ADP
taxlaw-2862	237	9	“	"	PUNCT
taxlaw-2862	237	10	indirect	indirect	ADJ
taxlaw-2862	237	11	”	"	PUNCT
taxlaw-2862	237	12	?	?	PUNCT
taxlaw-2862	238	1	direct	direct	ADJ
taxlaw-2862	238	2	taxes	taxis	NOUN
taxlaw-2862	238	3	generally	generally	ADV
taxlaw-2862	238	4	refer	refer	VERB
taxlaw-2862	238	5	to	to	ADP
taxlaw-2862	238	6	income	income	NOUN
taxlaw-2862	238	7	taxes	taxis	NOUN
taxlaw-2862	238	8	on	on	ADP
taxlaw-2862	238	9	earnings	earning	NOUN
taxlaw-2862	238	10	from	from	ADP
taxlaw-2862	238	11	various	various	ADJ
taxlaw-2862	238	12	sources	source	NOUN
taxlaw-2862	238	13	,	,	PUNCT
taxlaw-2862	238	14	like	like	ADP
taxlaw-2862	238	15	wages	wage	NOUN
taxlaw-2862	238	16	,	,	PUNCT
taxlaw-2862	238	17	active	active	ADJ
taxlaw-2862	238	18	business	business	NOUN
taxlaw-2862	238	19	income	income	NOUN
taxlaw-2862	238	20	,	,	PUNCT
taxlaw-2862	238	21	investment	investment	NOUN
taxlaw-2862	238	22	income	income	NOUN
taxlaw-2862	238	23	,	,	PUNCT
taxlaw-2862	238	24	or	or	CCONJ
taxlaw-2862	238	25	gains	gain	NOUN
taxlaw-2862	238	26	on	on	ADP
taxlaw-2862	238	27	dispositions	disposition	NOUN
taxlaw-2862	238	28	of	of	ADP
taxlaw-2862	238	29	capital	capital	NOUN
taxlaw-2862	238	30	property.45	property.45	NOUN
taxlaw-2862	238	31	direct	direct	ADJ
taxlaw-2862	238	32	taxes	taxis	NOUN
taxlaw-2862	238	33	are	be	AUX
taxlaw-2862	238	34	direct	direct	ADJ
taxlaw-2862	238	35	noting	note	VERB
taxlaw-2862	238	36	however	however	ADV
taxlaw-2862	238	37	that	that	SCONJ
taxlaw-2862	238	38	this	this	DET
taxlaw-2862	238	39	definition	definition	NOUN
taxlaw-2862	238	40	is	be	AUX
taxlaw-2862	238	41	not	not	PART
taxlaw-2862	238	42	the	the	DET
taxlaw-2862	238	43	last	last	ADJ
taxlaw-2862	238	44	word	word	NOUN
taxlaw-2862	238	45	:	:	PUNCT
taxlaw-2862	238	46	“	"	PUNCT
taxlaw-2862	238	47	[	[	X
taxlaw-2862	238	48	i]t	i]t	PRON
taxlaw-2862	238	49	should	should	AUX
taxlaw-2862	238	50	be	be	AUX
taxlaw-2862	238	51	noted	note	VERB
taxlaw-2862	238	52	that	that	SCONJ
taxlaw-2862	238	53	the	the	DET
taxlaw-2862	238	54	list	list	NOUN
taxlaw-2862	238	55	of	of	ADP
taxlaw-2862	238	56	‘	'	PUNCT
taxlaw-2862	238	57	vat	vat	NOUN
taxlaw-2862	238	58	countries	country	NOUN
taxlaw-2862	238	59	’	'	PUNCT
taxlaw-2862	238	60	found	find	VERB
taxlaw-2862	238	61	in	in	ADP
taxlaw-2862	238	62	annex	annex	ADJ
taxlaw-2862	238	63	table	table	NOUN
taxlaw-2862	238	64	a.1	a.1	SYM
taxlaw-2862	238	65	differs	differ	VERB
taxlaw-2862	238	66	in	in	ADP
taxlaw-2862	238	67	some	some	DET
taxlaw-2862	238	68	respects	respect	NOUN
taxlaw-2862	238	69	from	from	ADP
taxlaw-2862	238	70	the	the	DET
taxlaw-2862	238	71	similar	similar	ADJ
taxlaw-2862	238	72	information	information	NOUN
taxlaw-2862	238	73	contained	contain	VERB
taxlaw-2862	238	74	in	in	ADP
taxlaw-2862	238	75	other	other	ADJ
taxlaw-2862	238	76	recent	recent	ADJ
taxlaw-2862	238	77	sources	source	NOUN
taxlaw-2862	238	78	…	…	PUNCT
taxlaw-2862	238	79	which	which	PRON
taxlaw-2862	238	80	also	also	ADV
taxlaw-2862	238	81	differ	differ	VERB
taxlaw-2862	238	82	from	from	ADP
taxlaw-2862	238	83	one	one	NUM
taxlaw-2862	238	84	another	another	DET
taxlaw-2862	238	85	.	.	PUNCT
taxlaw-2862	239	1	such	such	ADJ
taxlaw-2862	239	2	differences	difference	NOUN
taxlaw-2862	239	3	are	be	AUX
taxlaw-2862	239	4	inevitable	inevitable	ADJ
taxlaw-2862	239	5	,	,	PUNCT
taxlaw-2862	239	6	given	give	VERB
taxlaw-2862	239	7	the	the	DET
taxlaw-2862	239	8	fast	fast	ADV
taxlaw-2862	239	9	-	-	PUNCT
taxlaw-2862	239	10	changing	change	VERB
taxlaw-2862	239	11	nature	nature	NOUN
taxlaw-2862	239	12	of	of	ADP
taxlaw-2862	239	13	the	the	DET
taxlaw-2862	239	14	vat	vat	NOUN
taxlaw-2862	239	15	universe	universe	NOUN
taxlaw-2862	239	16	and	and	CCONJ
taxlaw-2862	239	17	some	some	DET
taxlaw-2862	239	18	fuzziness	fuzziness	NOUN
taxlaw-2862	239	19	around	around	ADP
taxlaw-2862	239	20	its	its	PRON
taxlaw-2862	239	21	definitional	definitional	ADJ
taxlaw-2862	239	22	edges	edge	NOUN
taxlaw-2862	239	23	…	…	PUNCT
taxlaw-2862	239	24	[some	[some	X
taxlaw-2862	239	25	differences	difference	NOUN
taxlaw-2862	239	26	arose	arise	VERB
taxlaw-2862	239	27	]	]	PUNCT
taxlaw-2862	239	28	because	because	SCONJ
taxlaw-2862	239	29	bird	bird	NOUN
taxlaw-2862	239	30	(	(	PUNCT
taxlaw-2862	239	31	1970	1970	NUM
taxlaw-2862	239	32	)	)	PUNCT
taxlaw-2862	239	33	considered	consider	VERB
taxlaw-2862	239	34	a	a	DET
taxlaw-2862	239	35	tax	tax	NOUN
taxlaw-2862	239	36	that	that	PRON
taxlaw-2862	239	37	used	use	VERB
taxlaw-2862	239	38	the	the	DET
taxlaw-2862	239	39	invoice	invoice	ADJ
taxlaw-2862	239	40	-	-	PUNCT
taxlaw-2862	239	41	credit	credit	NOUN
taxlaw-2862	239	42	method	method	NOUN
taxlaw-2862	239	43	as	as	ADP
taxlaw-2862	239	44	a	a	DET
taxlaw-2862	239	45	vat	vat	NOUN
taxlaw-2862	239	46	even	even	ADV
taxlaw-2862	239	47	when	when	SCONJ
taxlaw-2862	239	48	it	it	PRON
taxlaw-2862	239	49	was	be	AUX
taxlaw-2862	239	50	applied	apply	VERB
taxlaw-2862	239	51	only	only	ADV
taxlaw-2862	239	52	at	at	ADP
taxlaw-2862	239	53	one	one	NUM
taxlaw-2862	239	54	stage	stage	NOUN
taxlaw-2862	239	55	of	of	ADP
taxlaw-2862	239	56	production	production	NOUN
taxlaw-2862	239	57	,	,	PUNCT
taxlaw-2862	239	58	whereas	whereas	SCONJ
taxlaw-2862	239	59	according	accord	VERB
taxlaw-2862	239	60	to	to	ADP
taxlaw-2862	239	61	it	it	PRON
taxlaw-2862	239	62	d	d	PROPN
taxlaw-2862	239	63	(	(	PUNCT
taxlaw-2862	239	64	2005	2005	NUM
taxlaw-2862	239	65	)	)	PUNCT
taxlaw-2862	239	66	the	the	DET
taxlaw-2862	239	67	tax	tax	NOUN
taxlaw-2862	239	68	must	must	AUX
taxlaw-2862	239	69	be	be	AUX
taxlaw-2862	239	70	applied	apply	VERB
taxlaw-2862	239	71	at	at	ADP
taxlaw-2862	239	72	multiple	multiple	ADJ
taxlaw-2862	239	73	stages	stage	NOUN
taxlaw-2862	239	74	to	to	PART
taxlaw-2862	239	75	be	be	AUX
taxlaw-2862	239	76	a	a	DET
taxlaw-2862	239	77	vat	vat	NOUN
taxlaw-2862	239	78	.	.	PUNCT
taxlaw-2862	240	1	since	since	SCONJ
taxlaw-2862	240	2	to	to	ADP
taxlaw-2862	240	3	some	some	DET
taxlaw-2862	240	4	extent	extent	NOUN
taxlaw-2862	240	5	the	the	DET
taxlaw-2862	240	6	answers	answer	NOUN
taxlaw-2862	240	7	to	to	ADP
taxlaw-2862	240	8	such	such	ADJ
taxlaw-2862	240	9	questions	question	NOUN
taxlaw-2862	240	10	lie	lie	VERB
taxlaw-2862	240	11	in	in	ADP
taxlaw-2862	240	12	the	the	DET
taxlaw-2862	240	13	eyes	eye	NOUN
taxlaw-2862	240	14	(	(	PUNCT
taxlaw-2862	240	15	and	and	CCONJ
taxlaw-2862	240	16	purpose	purpose	NOUN
taxlaw-2862	240	17	)	)	PUNCT
taxlaw-2862	240	18	of	of	ADP
taxlaw-2862	240	19	the	the	DET
taxlaw-2862	240	20	beholder	beholder	NOUN
taxlaw-2862	240	21	,	,	PUNCT
taxlaw-2862	240	22	lists	list	NOUN
taxlaw-2862	240	23	may	may	AUX
taxlaw-2862	240	24	differ	differ	VERB
taxlaw-2862	240	25	”	"	PUNCT
taxlaw-2862	240	26	(	(	PUNCT
taxlaw-2862	240	27	full	full	ADJ
taxlaw-2862	240	28	citations	citation	NOUN
taxlaw-2862	240	29	omitted	omit	VERB
taxlaw-2862	240	30	)	)	PUNCT
taxlaw-2862	240	31	)	)	PUNCT
taxlaw-2862	240	32	.	.	PUNCT
taxlaw-2862	241	1	42	42	NUM
taxlaw-2862	241	2	this	this	PRON
taxlaw-2862	241	3	is	be	AUX
taxlaw-2862	241	4	true	true	ADJ
taxlaw-2862	241	5	of	of	ADP
taxlaw-2862	241	6	canada	canada	PROPN
taxlaw-2862	241	7	’s	’s	PART
taxlaw-2862	241	8	goods	good	NOUN
taxlaw-2862	241	9	and	and	CCONJ
taxlaw-2862	241	10	services	service	NOUN
taxlaw-2862	241	11	tax	tax	NOUN
taxlaw-2862	241	12	,	,	PUNCT
taxlaw-2862	241	13	on	on	ADP
taxlaw-2862	241	14	which	which	PRON
taxlaw-2862	241	15	i	i	PRON
taxlaw-2862	241	16	frequently	frequently	ADV
taxlaw-2862	241	17	draw	draw	VERB
taxlaw-2862	241	18	for	for	ADP
taxlaw-2862	241	19	illustration	illustration	NOUN
taxlaw-2862	241	20	.	.	PUNCT
taxlaw-2862	242	1	canada	canada	PROPN
taxlaw-2862	242	2	’s	’s	PART
taxlaw-2862	242	3	excise	excise	PROPN
taxlaw-2862	242	4	tax	tax	NOUN
taxlaw-2862	242	5	act	act	NOUN
taxlaw-2862	242	6	was	be	AUX
taxlaw-2862	242	7	amended	amend	VERB
taxlaw-2862	242	8	in	in	ADP
taxlaw-2862	242	9	1990	1990	NUM
taxlaw-2862	242	10	to	to	PART
taxlaw-2862	242	11	add	add	VERB
taxlaw-2862	242	12	part	part	NOUN
taxlaw-2862	242	13	ix	ix	ADJ
taxlaw-2862	242	14	,	,	PUNCT
taxlaw-2862	242	15	entitled	entitle	VERB
taxlaw-2862	242	16	“	"	PUNCT
taxlaw-2862	242	17	goods	good	NOUN
taxlaw-2862	242	18	and	and	CCONJ
taxlaw-2862	242	19	services	service	NOUN
taxlaw-2862	242	20	tax	tax	NOUN
taxlaw-2862	242	21	,	,	PUNCT
taxlaw-2862	242	22	”	"	PUNCT
taxlaw-2862	242	23	see	see	VERB
taxlaw-2862	242	24	also	also	ADV
taxlaw-2862	242	25	amending	amend	VERB
taxlaw-2862	242	26	act	act	NOUN
taxlaw-2862	242	27	1993	1993	NUM
taxlaw-2862	242	28	,	,	PUNCT
taxlaw-2862	242	29	ch	ch	NOUN
taxlaw-2862	242	30	.	.	PROPN
taxlaw-2862	242	31	27	27	NUM
taxlaw-2862	242	32	§	§	PROPN
taxlaw-2862	242	33	23	23	NUM
taxlaw-2862	242	34	;	;	PUNCT
taxlaw-2862	242	35	1997	1997	NUM
taxlaw-2862	242	36	,	,	PUNCT
taxlaw-2862	242	37	ch	ch	NOUN
taxlaw-2862	242	38	.	.	PROPN
taxlaw-2862	242	39	10	10	NUM
taxlaw-2862	242	40	§	§	PROPN
taxlaw-2862	242	41	9	9	NUM
taxlaw-2862	242	42	[	[	X
taxlaw-2862	242	43	hereinafter	hereinafter	NOUN
taxlaw-2862	242	44	gst	gst	PROPN
taxlaw-2862	242	45	]	]	PUNCT
taxlaw-2862	242	46	..	..	PUNCT
taxlaw-2862	243	1	note	note	NOUN
taxlaw-2862	243	2	,	,	PUNCT
taxlaw-2862	243	3	however	however	ADV
taxlaw-2862	243	4	,	,	PUNCT
taxlaw-2862	243	5	that	that	PRON
taxlaw-2862	243	6	input	input	NOUN
taxlaw-2862	243	7	credit	credit	NOUN
taxlaw-2862	243	8	-	-	PUNCT
taxlaw-2862	243	9	style	style	NOUN
taxlaw-2862	243	10	vats	vat	NOUN
taxlaw-2862	243	11	are	be	AUX
taxlaw-2862	243	12	most	most	ADV
taxlaw-2862	243	13	common	common	ADJ
taxlaw-2862	243	14	but	but	CCONJ
taxlaw-2862	243	15	not	not	PART
taxlaw-2862	243	16	the	the	DET
taxlaw-2862	243	17	only	only	ADJ
taxlaw-2862	243	18	type	type	NOUN
taxlaw-2862	243	19	of	of	ADP
taxlaw-2862	243	20	vat	vat	NOUN
taxlaw-2862	243	21	on	on	ADP
taxlaw-2862	243	22	offer	offer	NOUN
taxlaw-2862	243	23	.	.	PUNCT
taxlaw-2862	244	1	itai	itai	PROPN
taxlaw-2862	244	2	grinberg	grinberg	PROPN
taxlaw-2862	244	3	,	,	PUNCT
taxlaw-2862	244	4	where	where	SCONJ
taxlaw-2862	244	5	credit	credit	NOUN
taxlaw-2862	244	6	is	be	AUX
taxlaw-2862	244	7	due	due	ADJ
taxlaw-2862	244	8	:	:	PUNCT
taxlaw-2862	244	9	advantages	advantage	NOUN
taxlaw-2862	244	10	of	of	ADP
taxlaw-2862	244	11	the	the	DET
taxlaw-2862	244	12	credit	credit	NOUN
taxlaw-2862	244	13	-	-	PUNCT
taxlaw-2862	244	14	invoice	invoice	NOUN
taxlaw-2862	244	15	method	method	NOUN
taxlaw-2862	244	16	for	for	ADP
taxlaw-2862	244	17	a	a	DET
taxlaw-2862	244	18	partial	partial	ADJ
taxlaw-2862	244	19	replacement	replacement	NOUN
taxlaw-2862	244	20	vat	vat	NOUN
taxlaw-2862	244	21	,	,	PUNCT
taxlaw-2862	244	22	63	63	NUM
taxlaw-2862	244	23	tax	tax	NOUN
taxlaw-2862	244	24	l.	l.	PROPN
taxlaw-2862	244	25	rev	rev	PROPN
taxlaw-2862	244	26	.	.	PROPN
taxlaw-2862	244	27	309	309	NUM
taxlaw-2862	244	28	,	,	PUNCT
taxlaw-2862	244	29	358	358	NUM
taxlaw-2862	244	30	(	(	PUNCT
taxlaw-2862	244	31	2010	2010	NUM
taxlaw-2862	244	32	)	)	PUNCT
taxlaw-2862	244	33	.	.	PUNCT
taxlaw-2862	245	1	43	43	NUM
taxlaw-2862	245	2	technically	technically	ADV
taxlaw-2862	245	3	,	,	PUNCT
taxlaw-2862	245	4	vats	vat	NOUN
taxlaw-2862	245	5	apply	apply	VERB
taxlaw-2862	245	6	to	to	ADP
taxlaw-2862	245	7	transactions	transaction	NOUN
taxlaw-2862	245	8	using	use	VERB
taxlaw-2862	245	9	the	the	DET
taxlaw-2862	245	10	broader	broad	ADJ
taxlaw-2862	245	11	concept	concept	NOUN
taxlaw-2862	245	12	of	of	ADP
taxlaw-2862	245	13	a	a	DET
taxlaw-2862	245	14	“	"	PUNCT
taxlaw-2862	245	15	supply	supply	NOUN
taxlaw-2862	245	16	,	,	PUNCT
taxlaw-2862	245	17	”	"	PUNCT
taxlaw-2862	245	18	which	which	PRON
taxlaw-2862	245	19	goes	go	VERB
taxlaw-2862	245	20	beyond	beyond	ADP
taxlaw-2862	245	21	legal	legal	ADJ
taxlaw-2862	245	22	sales	sale	NOUN
taxlaw-2862	245	23	.	.	PUNCT
taxlaw-2862	246	1	44	44	NUM
taxlaw-2862	246	2	see	see	VERB
taxlaw-2862	246	3	schenk	schenk	PROPN
taxlaw-2862	246	4	et	et	PROPN
taxlaw-2862	246	5	al	al	PROPN
taxlaw-2862	246	6	.	.	PROPN
taxlaw-2862	246	7	,	,	PUNCT
taxlaw-2862	246	8	supra	supra	PROPN
taxlaw-2862	246	9	note	note	NOUN
taxlaw-2862	246	10	3	3	NUM
taxlaw-2862	246	11	,	,	PUNCT
taxlaw-2862	246	12	at	at	ADP
taxlaw-2862	246	13	20	20	NUM
taxlaw-2862	246	14	.	.	NOUN
taxlaw-2862	246	15	45	45	NUM
taxlaw-2862	246	16	for	for	ADP
taxlaw-2862	246	17	those	those	PRON
taxlaw-2862	246	18	familiar	familiar	ADJ
taxlaw-2862	246	19	with	with	ADP
taxlaw-2862	246	20	the	the	DET
taxlaw-2862	246	21	canadian	canadian	ADJ
taxlaw-2862	246	22	context	context	NOUN
taxlaw-2862	246	23	,	,	PUNCT
taxlaw-2862	246	24	it	it	PRON
taxlaw-2862	246	25	is	be	AUX
taxlaw-2862	246	26	worth	worth	ADJ
taxlaw-2862	246	27	noting	note	VERB
taxlaw-2862	246	28	that	that	SCONJ
taxlaw-2862	246	29	courts	court	NOUN
taxlaw-2862	246	30	have	have	AUX
taxlaw-2862	246	31	sanctioned	sanction	VERB
taxlaw-2862	246	32	a	a	DET
taxlaw-2862	246	33	very	very	ADV
taxlaw-2862	246	34	wide	wide	ADJ
taxlaw-2862	246	35	definition	definition	NOUN
taxlaw-2862	246	36	of	of	ADP
taxlaw-2862	246	37	“	"	PUNCT
taxlaw-2862	246	38	direct	direct	ADJ
taxlaw-2862	246	39	taxes	taxis	NOUN
taxlaw-2862	246	40	”	"	PUNCT
taxlaw-2862	246	41	for	for	ADP
taxlaw-2862	246	42	constitutional	constitutional	ADJ
taxlaw-2862	246	43	validity	validity	NOUN
taxlaw-2862	246	44	purposes	purpose	NOUN
taxlaw-2862	246	45	.	.	PUNCT
taxlaw-2862	247	1	this	this	DET
taxlaw-2862	247	2	definition	definition	NOUN
taxlaw-2862	247	3	includes	include	VERB
taxlaw-2862	247	4	taxes	taxis	NOUN
taxlaw-2862	247	5	that	that	PRON
taxlaw-2862	247	6	would	would	AUX
taxlaw-2862	247	7	normally	normally	ADV
taxlaw-2862	247	8	go	go	VERB
taxlaw-2862	247	9	in	in	ADP
taxlaw-2862	247	10	the	the	DET
taxlaw-2862	247	11	category	category	NOUN
taxlaw-2862	247	12	of	of	ADP
taxlaw-2862	247	13	“	"	PUNCT
taxlaw-2862	247	14	indirect	indirect	ADJ
taxlaw-2862	247	15	”	"	PUNCT
taxlaw-2862	247	16	taxes	taxis	NOUN
taxlaw-2862	247	17	,	,	PUNCT
taxlaw-2862	247	18	such	such	ADJ
taxlaw-2862	247	19	as	as	ADP
taxlaw-2862	247	20	the	the	DET
taxlaw-2862	247	21	canadian	canadian	ADJ
taxlaw-2862	247	22	vat	vat	NOUN
taxlaw-2862	247	23	,	,	PUNCT
taxlaw-2862	247	24	retail	retail	ADJ
taxlaw-2862	247	25	sales	sale	NOUN
taxlaw-2862	247	26	taxes	taxis	NOUN
taxlaw-2862	247	27	and	and	CCONJ
taxlaw-2862	247	28	even	even	ADV
taxlaw-2862	247	29	excise	excise	VERB
taxlaw-2862	247	30	taxes	taxis	NOUN
taxlaw-2862	247	31	.	.	PUNCT
taxlaw-2862	248	1	the	the	DET
taxlaw-2862	248	2	explanation	explanation	NOUN
taxlaw-2862	248	3	can	can	AUX
taxlaw-2862	248	4	be	be	AUX
taxlaw-2862	248	5	found	find	VERB
taxlaw-2862	248	6	in	in	ADP
taxlaw-2862	248	7	section	section	NOUN
taxlaw-2862	248	8	92	92	NUM
taxlaw-2862	248	9	of	of	ADP
taxlaw-2862	248	10	the	the	DET
taxlaw-2862	248	11	constitution	constitution	NOUN
taxlaw-2862	248	12	act	act	PROPN
taxlaw-2862	248	13	,	,	PUNCT
taxlaw-2862	248	14	which	which	PRON
taxlaw-2862	248	15	restricts	restrict	VERB
taxlaw-2862	248	16	provincial	provincial	ADJ
taxlaw-2862	248	17	taxes	taxis	NOUN
taxlaw-2862	248	18	to	to	PART
taxlaw-2862	248	19	“	"	PUNCT
taxlaw-2862	248	20	direct	direct	ADJ
taxlaw-2862	248	21	”	"	PUNCT
taxlaw-2862	248	22	taxes	taxis	NOUN
taxlaw-2862	248	23	only	only	ADV
taxlaw-2862	248	24	.	.	PUNCT
taxlaw-2862	249	1	however	however	ADV
taxlaw-2862	249	2	,	,	PUNCT
taxlaw-2862	249	3	provinces	province	NOUN
taxlaw-2862	249	4	bear	bear	VERB
taxlaw-2862	249	5	the	the	DET
taxlaw-2862	249	6	lions	lion	NOUN
taxlaw-2862	249	7	’	'	PUNCT
taxlaw-2862	249	8	share	share	NOUN
taxlaw-2862	249	9	of	of	ADP
taxlaw-2862	249	10	spending	spend	VERB
taxlaw-2862	249	11	responsibilities	responsibility	NOUN
taxlaw-2862	249	12	,	,	PUNCT
taxlaw-2862	249	13	so	so	SCONJ
taxlaw-2862	249	14	courts	court	NOUN
taxlaw-2862	249	15	have	have	AUX
taxlaw-2862	249	16	stretched	stretch	VERB
taxlaw-2862	249	17	the	the	DET
taxlaw-2862	249	18	meaning	meaning	NOUN
taxlaw-2862	249	19	of	of	ADP
taxlaw-2862	249	20	“	"	PUNCT
taxlaw-2862	249	21	direct	direct	ADJ
taxlaw-2862	249	22	”	"	PUNCT
taxlaw-2862	249	23	taxes	taxis	NOUN
taxlaw-2862	249	24	to	to	PART
taxlaw-2862	249	25	facilitate	facilitate	VERB
taxlaw-2862	249	26	revenue	revenue	NOUN
taxlaw-2862	249	27	-	-	PUNCT
taxlaw-2862	249	28	raising	raising	NOUN
taxlaw-2862	249	29	.	.	PUNCT
taxlaw-2862	250	1	see	see	VERB
taxlaw-2862	250	2	gerald	gerald	PROPN
taxlaw-2862	250	3	laforest	laforest	PROPN
taxlaw-2862	250	4	,	,	PUNCT
taxlaw-2862	250	5	the	the	DET
taxlaw-2862	250	6	allocation	allocation	NOUN
taxlaw-2862	250	7	of	of	ADP
taxlaw-2862	250	8	2018	2018	NUM
taxlaw-2862	250	9	]	]	PUNCT
taxlaw-2862	250	10	on	on	ADP
taxlaw-2862	250	11	the	the	DET
taxlaw-2862	250	12	threshold	threshold	NOUN
taxlaw-2862	250	13	:	:	PUNCT
taxlaw-2862	250	14	smallness	smallness	NOUN
taxlaw-2862	250	15	and	and	CCONJ
taxlaw-2862	250	16	the	the	DET
taxlaw-2862	250	17	value	value	NOUN
taxlaw-2862	250	18	-	-	PUNCT
taxlaw-2862	250	19	added	add	VERB
taxlaw-2862	250	20	tax	tax	NOUN
taxlaw-2862	250	21	187	187	NUM
taxlaw-2862	250	22	in	in	ADP
taxlaw-2862	250	23	that	that	SCONJ
taxlaw-2862	250	24	they	they	PRON
taxlaw-2862	250	25	accrue	accrue	VERB
taxlaw-2862	250	26	at	at	ADP
taxlaw-2862	250	27	the	the	DET
taxlaw-2862	250	28	point	point	NOUN
taxlaw-2862	250	29	of	of	ADP
taxlaw-2862	250	30	resource	resource	NOUN
taxlaw-2862	250	31	creation	creation	NOUN
taxlaw-2862	250	32	or	or	CCONJ
taxlaw-2862	250	33	realization	realization	NOUN
taxlaw-2862	250	34	by	by	ADP
taxlaw-2862	250	35	the	the	DET
taxlaw-2862	250	36	taxpayer.46	taxpayer.46	PROPN
taxlaw-2862	250	37	indirect	indirect	ADJ
taxlaw-2862	250	38	taxes	taxis	NOUN
taxlaw-2862	250	39	,	,	PUNCT
taxlaw-2862	250	40	by	by	ADP
taxlaw-2862	250	41	contrast	contrast	NOUN
taxlaw-2862	250	42	,	,	PUNCT
taxlaw-2862	250	43	accrue	accrue	VERB
taxlaw-2862	250	44	not	not	PART
taxlaw-2862	250	45	at	at	ADP
taxlaw-2862	250	46	the	the	DET
taxlaw-2862	250	47	point	point	NOUN
taxlaw-2862	250	48	of	of	ADP
taxlaw-2862	250	49	resource	resource	NOUN
taxlaw-2862	250	50	creation	creation	NOUN
taxlaw-2862	250	51	but	but	CCONJ
taxlaw-2862	250	52	at	at	ADP
taxlaw-2862	250	53	the	the	DET
taxlaw-2862	250	54	time	time	NOUN
taxlaw-2862	250	55	at	at	ADP
taxlaw-2862	250	56	which	which	PRON
taxlaw-2862	250	57	the	the	DET
taxlaw-2862	250	58	taxpayer	taxpayer	NOUN
taxlaw-2862	250	59	(	(	PUNCT
taxlaw-2862	250	60	buyer	buyer	NOUN
taxlaw-2862	250	61	)	)	PUNCT
taxlaw-2862	250	62	converts	convert	VERB
taxlaw-2862	250	63	those	those	DET
taxlaw-2862	250	64	resources	resource	NOUN
taxlaw-2862	250	65	into	into	ADP
taxlaw-2862	250	66	consumption	consumption	NOUN
taxlaw-2862	250	67	(	(	PUNCT
taxlaw-2862	250	68	e.g.	e.g.	ADV
taxlaw-2862	250	69	,	,	PUNCT
taxlaw-2862	250	70	at	at	ADP
taxlaw-2862	250	71	the	the	DET
taxlaw-2862	250	72	level	level	NOUN
taxlaw-2862	250	73	of	of	ADP
taxlaw-2862	250	74	the	the	DET
taxlaw-2862	250	75	transaction	transaction	NOUN
taxlaw-2862	250	76	)	)	PUNCT
taxlaw-2862	250	77	.	.	PUNCT
taxlaw-2862	251	1	2	2	X
taxlaw-2862	251	2	.	.	X
taxlaw-2862	251	3	a	a	DET
taxlaw-2862	251	4	vat	vat	NOUN
taxlaw-2862	251	5	is	be	AUX
taxlaw-2862	251	6	a	a	DET
taxlaw-2862	251	7	multi	multi	ADJ
taxlaw-2862	251	8	-	-	ADJ
taxlaw-2862	251	9	stage	stage	ADJ
taxlaw-2862	251	10	tax	tax	NOUN
taxlaw-2862	251	11	second	second	NOUN
taxlaw-2862	251	12	,	,	PUNCT
taxlaw-2862	251	13	a	a	DET
taxlaw-2862	251	14	vat	vat	NOUN
taxlaw-2862	251	15	applies	apply	VERB
taxlaw-2862	251	16	to	to	ADP
taxlaw-2862	251	17	all	all	DET
taxlaw-2862	251	18	sales	sale	NOUN
taxlaw-2862	251	19	(	(	PUNCT
taxlaw-2862	251	20	or	or	CCONJ
taxlaw-2862	251	21	,	,	PUNCT
taxlaw-2862	251	22	less	less	ADV
taxlaw-2862	251	23	colloquially	colloquially	ADV
taxlaw-2862	251	24	,	,	PUNCT
taxlaw-2862	251	25	it	it	PRON
taxlaw-2862	251	26	is	be	AUX
taxlaw-2862	251	27	assessed	assess	VERB
taxlaw-2862	251	28	on	on	ADP
taxlaw-2862	251	29	the	the	DET
taxlaw-2862	251	30	“	"	PUNCT
taxlaw-2862	251	31	supply	supply	NOUN
taxlaw-2862	251	32	”	"	PUNCT
taxlaw-2862	251	33	of	of	ADP
taxlaw-2862	251	34	all	all	DET
taxlaw-2862	251	35	goods	good	NOUN
taxlaw-2862	251	36	or	or	CCONJ
taxlaw-2862	251	37	services	service	NOUN
taxlaw-2862	251	38	)	)	PUNCT
taxlaw-2862	251	39	.	.	PUNCT
taxlaw-2862	252	1	in	in	ADP
taxlaw-2862	252	2	contrast	contrast	NOUN
taxlaw-2862	252	3	to	to	ADP
taxlaw-2862	252	4	a	a	DET
taxlaw-2862	252	5	single	single	ADJ
taxlaw-2862	252	6	-	-	PUNCT
taxlaw-2862	252	7	stage	stage	NOUN
taxlaw-2862	252	8	tax	tax	NOUN
taxlaw-2862	252	9	like	like	ADP
taxlaw-2862	252	10	a	a	DET
taxlaw-2862	252	11	retail	retail	ADJ
taxlaw-2862	252	12	sales	sale	NOUN
taxlaw-2862	252	13	tax	tax	NOUN
taxlaw-2862	252	14	,	,	PUNCT
taxlaw-2862	252	15	a	a	DET
taxlaw-2862	252	16	standard	standard	ADJ
taxlaw-2862	252	17	vat	vat	NOUN
taxlaw-2862	252	18	does	do	AUX
taxlaw-2862	252	19	not	not	PART
taxlaw-2862	252	20	heed	heed	VERB
taxlaw-2862	252	21	where	where	SCONJ
taxlaw-2862	252	22	a	a	DET
taxlaw-2862	252	23	particular	particular	ADJ
taxlaw-2862	252	24	sale	sale	NOUN
taxlaw-2862	252	25	lies	lie	VERB
taxlaw-2862	252	26	in	in	ADP
taxlaw-2862	252	27	the	the	DET
taxlaw-2862	252	28	supply	supply	NOUN
taxlaw-2862	252	29	chain	chain	NOUN
taxlaw-2862	252	30	.	.	PUNCT
taxlaw-2862	253	1	vat	vat	NOUN
taxlaw-2862	253	2	is	be	AUX
taxlaw-2862	253	3	charged	charge	VERB
taxlaw-2862	253	4	and	and	CCONJ
taxlaw-2862	253	5	collected	collect	VERB
taxlaw-2862	253	6	by	by	ADP
taxlaw-2862	253	7	sellers	seller	NOUN
taxlaw-2862	253	8	at	at	ADP
taxlaw-2862	253	9	each	each	DET
taxlaw-2862	253	10	and	and	CCONJ
taxlaw-2862	253	11	every	every	PRON
taxlaw-2862	253	12	stage	stage	NOUN
taxlaw-2862	253	13	.	.	PUNCT
taxlaw-2862	254	1	however	however	ADV
taxlaw-2862	254	2	,	,	PUNCT
taxlaw-2862	254	3	the	the	DET
taxlaw-2862	254	4	vat	vat	NOUN
taxlaw-2862	254	5	feature	feature	NOUN
taxlaw-2862	254	6	of	of	ADP
taxlaw-2862	254	7	taxing	tax	VERB
taxlaw-2862	254	8	all	all	DET
taxlaw-2862	254	9	sales	sale	NOUN
taxlaw-2862	254	10	comes	come	VERB
taxlaw-2862	254	11	with	with	ADP
taxlaw-2862	254	12	a	a	DET
taxlaw-2862	254	13	crucial	crucial	ADJ
taxlaw-2862	254	14	caveat	caveat	NOUN
taxlaw-2862	254	15	that	that	PRON
taxlaw-2862	254	16	lies	lie	VERB
taxlaw-2862	254	17	at	at	ADP
taxlaw-2862	254	18	the	the	DET
taxlaw-2862	254	19	center	center	NOUN
taxlaw-2862	254	20	of	of	ADP
taxlaw-2862	254	21	the	the	DET
taxlaw-2862	254	22	standard	standard	ADJ
taxlaw-2862	254	23	vat	vat	NOUN
taxlaw-2862	254	24	architecture	architecture	NOUN
taxlaw-2862	254	25	:	:	PUNCT
taxlaw-2862	254	26	the	the	DET
taxlaw-2862	254	27	“	"	PUNCT
taxlaw-2862	254	28	input	input	NOUN
taxlaw-2862	254	29	credit	credit	NOUN
taxlaw-2862	254	30	”	"	PUNCT
taxlaw-2862	254	31	mechanism	mechanism	NOUN
taxlaw-2862	254	32	that	that	PRON
taxlaw-2862	254	33	distinguishes	distinguish	VERB
taxlaw-2862	254	34	a	a	DET
taxlaw-2862	254	35	vat	vat	NOUN
taxlaw-2862	254	36	from	from	ADP
taxlaw-2862	254	37	a	a	DET
taxlaw-2862	254	38	general	general	ADJ
taxlaw-2862	254	39	sales	sale	NOUN
taxlaw-2862	254	40	tax	tax	NOUN
taxlaw-2862	254	41	.	.	PUNCT
taxlaw-2862	255	1	this	this	PRON
taxlaw-2862	255	2	avoids	avoid	VERB
taxlaw-2862	255	3	the	the	DET
taxlaw-2862	255	4	devastating	devastating	ADJ
taxlaw-2862	255	5	“	"	PUNCT
taxlaw-2862	255	6	tax	tax	NOUN
taxlaw-2862	255	7	cascade	cascade	NOUN
taxlaw-2862	255	8	”	"	PUNCT
taxlaw-2862	255	9	that	that	PRON
taxlaw-2862	255	10	would	would	AUX
taxlaw-2862	255	11	otherwise	otherwise	ADV
taxlaw-2862	255	12	hobble	hobble	VERB
taxlaw-2862	255	13	a	a	DET
taxlaw-2862	255	14	tax	tax	NOUN
taxlaw-2862	255	15	that	that	PRON
taxlaw-2862	255	16	is	be	AUX
taxlaw-2862	255	17	assessed	assess	VERB
taxlaw-2862	255	18	at	at	ADP
taxlaw-2862	255	19	each	each	DET
taxlaw-2862	255	20	stage	stage	NOUN
taxlaw-2862	255	21	of	of	ADP
taxlaw-2862	255	22	production	production	NOUN
taxlaw-2862	255	23	without	without	ADP
taxlaw-2862	255	24	adjustment	adjustment	NOUN
taxlaw-2862	255	25	via	via	ADP
taxlaw-2862	255	26	input	input	NOUN
taxlaw-2862	255	27	credits	credit	NOUN
taxlaw-2862	255	28	.	.	PUNCT
taxlaw-2862	256	1	what	what	PRON
taxlaw-2862	256	2	is	be	AUX
taxlaw-2862	256	3	the	the	DET
taxlaw-2862	256	4	“	"	PUNCT
taxlaw-2862	256	5	tax	tax	NOUN
taxlaw-2862	256	6	cascade”?47	cascade”?47	NOUN
taxlaw-2862	256	7	when	when	SCONJ
taxlaw-2862	256	8	each	each	DET
taxlaw-2862	256	9	sale	sale	NOUN
taxlaw-2862	256	10	is	be	AUX
taxlaw-2862	256	11	subject	subject	ADJ
taxlaw-2862	256	12	to	to	ADP
taxlaw-2862	256	13	tax	tax	NOUN
taxlaw-2862	256	14	with	with	ADP
taxlaw-2862	256	15	no	no	DET
taxlaw-2862	256	16	adjustment	adjustment	NOUN
taxlaw-2862	256	17	for	for	ADP
taxlaw-2862	256	18	prior	prior	ADJ
taxlaw-2862	256	19	sales	sale	NOUN
taxlaw-2862	256	20	taxes	taxis	NOUN
taxlaw-2862	256	21	paid	pay	VERB
taxlaw-2862	256	22	,	,	PUNCT
taxlaw-2862	256	23	such	such	ADJ
taxlaw-2862	256	24	as	as	ADP
taxlaw-2862	256	25	is	be	AUX
taxlaw-2862	256	26	the	the	DET
taxlaw-2862	256	27	case	case	NOUN
taxlaw-2862	256	28	with	with	ADP
taxlaw-2862	256	29	a	a	DET
taxlaw-2862	256	30	general	general	ADJ
taxlaw-2862	256	31	sales	sale	NOUN
taxlaw-2862	256	32	tax	tax	NOUN
taxlaw-2862	256	33	,	,	PUNCT
taxlaw-2862	256	34	a	a	DET
taxlaw-2862	256	35	transaction	transaction	NOUN
taxlaw-2862	256	36	’s	’s	PART
taxlaw-2862	256	37	position	position	NOUN
taxlaw-2862	256	38	in	in	ADP
taxlaw-2862	256	39	the	the	DET
taxlaw-2862	256	40	supply	supply	NOUN
taxlaw-2862	256	41	chain	chain	NOUN
taxlaw-2862	256	42	will	will	AUX
taxlaw-2862	256	43	affect	affect	VERB
taxlaw-2862	256	44	the	the	DET
taxlaw-2862	256	45	price	price	NOUN
taxlaw-2862	256	46	of	of	ADP
taxlaw-2862	256	47	the	the	DET
taxlaw-2862	256	48	sale	sale	NOUN
taxlaw-2862	256	49	.	.	PUNCT
taxlaw-2862	257	1	put	put	VERB
taxlaw-2862	257	2	differently	differently	ADV
taxlaw-2862	257	3	,	,	PUNCT
taxlaw-2862	257	4	where	where	SCONJ
taxlaw-2862	257	5	a	a	DET
taxlaw-2862	257	6	commodity	commodity	NOUN
taxlaw-2862	257	7	has	have	VERB
taxlaw-2862	257	8	a	a	DET
taxlaw-2862	257	9	downstream	downstream	ADJ
taxlaw-2862	257	10	position	position	NOUN
taxlaw-2862	257	11	in	in	ADP
taxlaw-2862	257	12	the	the	DET
taxlaw-2862	257	13	supply	supply	NOUN
taxlaw-2862	257	14	chain	chain	NOUN
taxlaw-2862	257	15	,	,	PUNCT
taxlaw-2862	257	16	each	each	DET
taxlaw-2862	257	17	prior	prior	ADJ
taxlaw-2862	257	18	transaction	transaction	NOUN
taxlaw-2862	257	19	causes	cause	VERB
taxlaw-2862	257	20	tax	tax	NOUN
taxlaw-2862	257	21	to	to	PART
taxlaw-2862	257	22	be	be	AUX
taxlaw-2862	257	23	passed	pass	VERB
taxlaw-2862	257	24	downstream	downstream	ADJ
taxlaw-2862	257	25	.	.	PUNCT
taxlaw-2862	258	1	it	it	PRON
taxlaw-2862	258	2	cascades	cascade	VERB
taxlaw-2862	258	3	at	at	ADP
taxlaw-2862	258	4	each	each	DET
taxlaw-2862	258	5	stage	stage	NOUN
taxlaw-2862	258	6	of	of	ADP
taxlaw-2862	258	7	the	the	DET
taxlaw-2862	258	8	supply	supply	NOUN
taxlaw-2862	258	9	chain	chain	NOUN
taxlaw-2862	258	10	in	in	ADP
taxlaw-2862	258	11	two	two	NUM
taxlaw-2862	258	12	ways	way	NOUN
taxlaw-2862	258	13	:	:	PUNCT
taxlaw-2862	258	14	as	as	ADP
taxlaw-2862	258	15	a	a	DET
taxlaw-2862	258	16	tax	tax	NOUN
taxlaw-2862	258	17	layered	layer	VERB
taxlaw-2862	258	18	on	on	ADP
taxlaw-2862	258	19	tax	tax	NOUN
taxlaw-2862	258	20	and	and	CCONJ
taxlaw-2862	258	21	as	as	SCONJ
taxlaw-2862	258	22	a	a	DET
taxlaw-2862	258	23	tax	tax	NOUN
taxlaw-2862	258	24	layered	layer	VERB
taxlaw-2862	258	25	on	on	ADP
taxlaw-2862	258	26	value	value	NOUN
taxlaw-2862	258	27	-	-	PUNCT
taxlaw-2862	258	28	added.48	added.48	NOUN
taxlaw-2862	258	29	to	to	PART
taxlaw-2862	258	30	navigate	navigate	VERB
taxlaw-2862	258	31	around	around	ADP
taxlaw-2862	258	32	this	this	DET
taxlaw-2862	258	33	tax	tax	NOUN
taxlaw-2862	258	34	cascade	cascade	NOUN
taxlaw-2862	258	35	,	,	PUNCT
taxlaw-2862	258	36	nearly	nearly	ADV
taxlaw-2862	258	37	every	every	PRON
taxlaw-2862	258	38	vat	vat	NOUN
taxlaw-2862	258	39	in	in	ADP
taxlaw-2862	258	40	existence	existence	NOUN
taxlaw-2862	258	41	employs	employ	VERB
taxlaw-2862	258	42	a	a	DET
taxlaw-2862	258	43	feature	feature	NOUN
taxlaw-2862	258	44	called	call	VERB
taxlaw-2862	258	45	“	"	PUNCT
taxlaw-2862	258	46	input	input	NOUN
taxlaw-2862	258	47	crediting	crediting	NOUN
taxlaw-2862	258	48	”	"	PUNCT
taxlaw-2862	258	49	or	or	CCONJ
taxlaw-2862	258	50	“	"	PUNCT
taxlaw-2862	258	51	invoice	invoice	NOUN
taxlaw-2862	258	52	-	-	PUNCT
taxlaw-2862	258	53	crediting	crediting	NOUN
taxlaw-2862	258	54	.	.	PUNCT
taxlaw-2862	259	1	”49	”49	ADP
taxlaw-2862	259	2	input	input	NOUN
taxlaw-2862	259	3	crediting	crediting	NOUN
taxlaw-2862	259	4	allows	allow	VERB
taxlaw-2862	259	5	sellers	seller	NOUN
taxlaw-2862	259	6	to	to	PART
taxlaw-2862	259	7	offset	offset	VERB
taxlaw-2862	259	8	the	the	DET
taxlaw-2862	259	9	vat	vat	NOUN
taxlaw-2862	259	10	that	that	PRON
taxlaw-2862	259	11	they	they	PRON
taxlaw-2862	259	12	have	have	AUX
taxlaw-2862	259	13	paid	pay	VERB
taxlaw-2862	259	14	on	on	ADP
taxlaw-2862	259	15	their	their	PRON
taxlaw-2862	259	16	inputs	input	NOUN
taxlaw-2862	259	17	against	against	ADP
taxlaw-2862	259	18	the	the	DET
taxlaw-2862	259	19	vat	vat	NOUN
taxlaw-2862	259	20	that	that	PRON
taxlaw-2862	259	21	they	they	PRON
taxlaw-2862	259	22	must	must	AUX
taxlaw-2862	259	23	charge	charge	VERB
taxlaw-2862	259	24	,	,	PUNCT
taxlaw-2862	259	25	taxing	tax	VERB
taxlaw-2862	259	26	power	power	NOUN
taxlaw-2862	259	27	under	under	ADP
taxlaw-2862	259	28	the	the	DET
taxlaw-2862	259	29	canadian	canadian	ADJ
taxlaw-2862	259	30	constitution	constitution	NOUN
taxlaw-2862	259	31	96	96	NUM
taxlaw-2862	259	32	-	-	SYM
taxlaw-2862	259	33	97	97	NUM
taxlaw-2862	259	34	(	(	PUNCT
taxlaw-2862	259	35	can	can	NOUN
taxlaw-2862	259	36	.	.	PUNCT
taxlaw-2862	260	1	tax	tax	NOUN
taxlaw-2862	260	2	paper	paper	NOUN
taxlaw-2862	261	1	no	no	INTJ
taxlaw-2862	261	2	.	.	PROPN
taxlaw-2862	261	3	65	65	NUM
taxlaw-2862	261	4	,	,	PUNCT
taxlaw-2862	261	5	may	may	AUX
taxlaw-2862	261	6	1981	1981	NUM
taxlaw-2862	261	7	)	)	PUNCT
taxlaw-2862	261	8	(	(	PUNCT
taxlaw-2862	261	9	stating	state	VERB
taxlaw-2862	261	10	that	that	SCONJ
taxlaw-2862	261	11	“	"	PUNCT
taxlaw-2862	261	12	[	[	PRON
taxlaw-2862	261	13	s]ales	s]ales	ADJ
taxlaw-2862	261	14	taxes	taxis	NOUN
taxlaw-2862	261	15	may	may	AUX
taxlaw-2862	261	16	probably	probably	ADV
taxlaw-2862	261	17	be	be	AUX
taxlaw-2862	261	18	classified	classify	VERB
taxlaw-2862	261	19	as	as	ADP
taxlaw-2862	261	20	a	a	DET
taxlaw-2862	261	21	type	type	NOUN
taxlaw-2862	261	22	of	of	ADP
taxlaw-2862	261	23	excise	excise	NOUN
taxlaw-2862	261	24	tax	tax	NOUN
taxlaw-2862	261	25	,	,	PUNCT
taxlaw-2862	261	26	but	but	CCONJ
taxlaw-2862	261	27	apart	apart	ADV
taxlaw-2862	261	28	from	from	ADP
taxlaw-2862	261	29	certain	certain	ADJ
taxlaw-2862	261	30	remarks	remark	NOUN
taxlaw-2862	261	31	[	[	X
taxlaw-2862	261	32	case	case	NOUN
taxlaw-2862	261	33	citation	citation	NOUN
taxlaw-2862	261	34	omitted	omit	VERB
taxlaw-2862	261	35	]	]	PUNCT
taxlaw-2862	261	36	…	…	PUNCT
taxlaw-2862	261	37	,	,	PUNCT
taxlaw-2862	261	38	the	the	DET
taxlaw-2862	261	39	courts	court	NOUN
taxlaw-2862	261	40	have	have	AUX
taxlaw-2862	261	41	not	not	PART
taxlaw-2862	261	42	so	so	ADV
taxlaw-2862	261	43	classified	classify	VERB
taxlaw-2862	261	44	them	they	PRON
taxlaw-2862	261	45	in	in	ADP
taxlaw-2862	261	46	dealing	deal	VERB
taxlaw-2862	261	47	with	with	ADP
taxlaw-2862	261	48	questions	question	NOUN
taxlaw-2862	261	49	of	of	ADP
taxlaw-2862	261	50	direct	direct	ADJ
taxlaw-2862	261	51	taxation	taxation	NOUN
taxlaw-2862	261	52	”	"	PUNCT
taxlaw-2862	261	53	)	)	PUNCT
taxlaw-2862	261	54	.	.	PUNCT
taxlaw-2862	262	1	46	46	NUM
taxlaw-2862	262	2	see	see	VERB
taxlaw-2862	262	3	schenk	schenk	PROPN
taxlaw-2862	262	4	et	et	PROPN
taxlaw-2862	262	5	al	al	PROPN
taxlaw-2862	262	6	.	.	PROPN
taxlaw-2862	262	7	,	,	PUNCT
taxlaw-2862	262	8	supra	supra	PROPN
taxlaw-2862	262	9	note	note	NOUN
taxlaw-2862	262	10	3	3	NUM
taxlaw-2862	262	11	,	,	PUNCT
taxlaw-2862	262	12	at	at	ADP
taxlaw-2862	262	13	5	5	NUM
taxlaw-2862	262	14	(	(	PUNCT
taxlaw-2862	262	15	“	"	PUNCT
taxlaw-2862	262	16	[	[	X
taxlaw-2862	262	17	t]axes	t]axe	NOUN
taxlaw-2862	262	18	customarily	customarily	ADV
taxlaw-2862	262	19	have	have	AUX
taxlaw-2862	262	20	been	be	AUX
taxlaw-2862	262	21	classified	classify	VERB
taxlaw-2862	262	22	either	either	CCONJ
taxlaw-2862	262	23	as	as	ADP
taxlaw-2862	262	24	direct	direct	ADJ
taxlaw-2862	262	25	or	or	CCONJ
taxlaw-2862	262	26	indirect	indirect	ADJ
taxlaw-2862	262	27	taxes	taxis	NOUN
taxlaw-2862	262	28	.	.	PUNCT
taxlaw-2862	263	1	‘	'	PUNCT
taxlaw-2862	263	2	a	a	DET
taxlaw-2862	263	3	direct	direct	ADJ
taxlaw-2862	263	4	tax	tax	NOUN
taxlaw-2862	263	5	is	be	AUX
taxlaw-2862	263	6	one	one	NUM
taxlaw-2862	263	7	that	that	PRON
taxlaw-2862	263	8	is	be	AUX
taxlaw-2862	263	9	assessed	assess	VERB
taxlaw-2862	263	10	upon	upon	SCONJ
taxlaw-2862	263	11	the	the	DET
taxlaw-2862	263	12	property	property	NOUN
taxlaw-2862	263	13	,	,	PUNCT
taxlaw-2862	263	14	business	business	NOUN
taxlaw-2862	263	15	or	or	CCONJ
taxlaw-2862	263	16	income	income	NOUN
taxlaw-2862	263	17	of	of	ADP
taxlaw-2862	263	18	the	the	DET
taxlaw-2862	263	19	individual	individual	NOUN
taxlaw-2862	263	20	who	who	PRON
taxlaw-2862	263	21	is	be	AUX
taxlaw-2862	263	22	to	to	PART
taxlaw-2862	263	23	pay	pay	VERB
taxlaw-2862	263	24	the	the	DET
taxlaw-2862	263	25	tax	tax	NOUN
taxlaw-2862	263	26	.	.	PUNCT
taxlaw-2862	264	1	conversely	conversely	ADV
taxlaw-2862	264	2	indirect	indirect	ADJ
taxlaw-2862	264	3	taxes	taxis	NOUN
taxlaw-2862	264	4	are	be	AUX
taxlaw-2862	264	5	taxes	taxis	NOUN
taxlaw-2862	264	6	that	that	PRON
taxlaw-2862	264	7	are	be	AUX
taxlaw-2862	264	8	levied	levy	VERB
taxlaw-2862	264	9	upon	upon	SCONJ
taxlaw-2862	264	10	commodities	commodity	NOUN
taxlaw-2862	264	11	before	before	SCONJ
taxlaw-2862	264	12	they	they	PRON
taxlaw-2862	264	13	reach	reach	VERB
taxlaw-2862	264	14	the	the	DET
taxlaw-2862	264	15	consumer	consumer	NOUN
taxlaw-2862	264	16	who	who	PRON
taxlaw-2862	264	17	ultimately	ultimately	ADV
taxlaw-2862	264	18	pay[s	pay[s	VERB
taxlaw-2862	264	19	]	]	PUNCT
taxlaw-2862	264	20	the	the	DET
taxlaw-2862	264	21	taxes	taxis	NOUN
taxlaw-2862	264	22	as	as	ADP
taxlaw-2862	264	23	part	part	NOUN
taxlaw-2862	264	24	of	of	ADP
taxlaw-2862	264	25	the	the	DET
taxlaw-2862	264	26	market	market	NOUN
taxlaw-2862	264	27	price	price	NOUN
taxlaw-2862	264	28	of	of	ADP
taxlaw-2862	264	29	the	the	DET
taxlaw-2862	264	30	commodity	commodity	NOUN
taxlaw-2862	264	31	(	(	PUNCT
taxlaw-2862	264	32	citation	citation	NOUN
taxlaw-2862	264	33	omitted	omit	VERB
taxlaw-2862	264	34	)	)	PUNCT
taxlaw-2862	264	35	.	.	PUNCT
taxlaw-2862	265	1	this	this	DET
taxlaw-2862	265	2	distinction	distinction	NOUN
taxlaw-2862	265	3	,	,	PUNCT
taxlaw-2862	265	4	based	base	VERB
taxlaw-2862	265	5	on	on	ADP
taxlaw-2862	265	6	the	the	DET
taxlaw-2862	265	7	incidence	incidence	NOUN
taxlaw-2862	265	8	of	of	ADP
taxlaw-2862	265	9	the	the	DET
taxlaw-2862	265	10	tax	tax	NOUN
taxlaw-2862	265	11	,	,	PUNCT
taxlaw-2862	265	12	has	have	AUX
taxlaw-2862	265	13	been	be	AUX
taxlaw-2862	265	14	criticized	criticize	VERB
taxlaw-2862	265	15	because	because	SCONJ
taxlaw-2862	265	16	‘	'	PUNCT
taxlaw-2862	265	17	modern	modern	ADJ
taxlaw-2862	265	18	economic	economic	ADJ
taxlaw-2862	265	19	theory	theory	NOUN
taxlaw-2862	265	20	’	'	PUNCT
taxlaw-2862	265	21	points	point	VERB
taxlaw-2862	265	22	out	out	ADP
taxlaw-2862	265	23	that	that	SCONJ
taxlaw-2862	265	24	income	income	NOUN
taxlaw-2862	265	25	taxes	taxis	NOUN
taxlaw-2862	265	26	(	(	PUNCT
taxlaw-2862	265	27	considered	consider	VERB
taxlaw-2862	265	28	a	a	DET
taxlaw-2862	265	29	direct	direct	ADJ
taxlaw-2862	265	30	tax	tax	NOUN
taxlaw-2862	265	31	)	)	PUNCT
taxlaw-2862	265	32	may	may	AUX
taxlaw-2862	265	33	be	be	AUX
taxlaw-2862	265	34	shifted	shift	VERB
taxlaw-2862	265	35	.	.	PUNCT
taxlaw-2862	265	36	”	"	PUNCT
taxlaw-2862	266	1	(	(	PUNCT
taxlaw-2862	266	2	citation	citation	NOUN
taxlaw-2862	266	3	omitted	omit	VERB
taxlaw-2862	266	4	)	)	PUNCT
taxlaw-2862	266	5	)	)	PUNCT
taxlaw-2862	266	6	.	.	PUNCT
taxlaw-2862	267	1	47	47	NUM
taxlaw-2862	267	2	see	see	VERB
taxlaw-2862	267	3	alan	alan	PROPN
taxlaw-2862	267	4	schenk	schenk	PROPN
taxlaw-2862	267	5	&	&	CCONJ
taxlaw-2862	267	6	oliver	oliver	PROPN
taxlaw-2862	267	7	oldman	oldman	PROPN
taxlaw-2862	267	8	,	,	PUNCT
taxlaw-2862	267	9	value	value	NOUN
taxlaw-2862	267	10	added	add	VERB
taxlaw-2862	267	11	tax	tax	NOUN
taxlaw-2862	267	12	:	:	PUNCT
taxlaw-2862	267	13	a	a	DET
taxlaw-2862	267	14	comparative	comparative	ADJ
taxlaw-2862	267	15	approach	approach	NOUN
taxlaw-2862	267	16	in	in	ADP
taxlaw-2862	267	17	theory	theory	NOUN
taxlaw-2862	267	18	and	and	CCONJ
taxlaw-2862	267	19	practice	practice	NOUN
taxlaw-2862	267	20	4	4	NUM
taxlaw-2862	267	21	-	-	SYM
taxlaw-2862	267	22	5	5	NUM
taxlaw-2862	267	23	(	(	PUNCT
taxlaw-2862	267	24	2001	2001	NUM
taxlaw-2862	267	25	)	)	PUNCT
taxlaw-2862	267	26	.	.	PUNCT
taxlaw-2862	268	1	48	48	NUM
taxlaw-2862	268	2	see	see	VERB
taxlaw-2862	268	3	schenk	schenk	PROPN
taxlaw-2862	268	4	et	et	PROPN
taxlaw-2862	268	5	al	al	PROPN
taxlaw-2862	268	6	.	.	PROPN
taxlaw-2862	268	7	,	,	PUNCT
taxlaw-2862	268	8	supra	supra	PROPN
taxlaw-2862	268	9	note	note	NOUN
taxlaw-2862	268	10	3	3	NUM
taxlaw-2862	268	11	,	,	PUNCT
taxlaw-2862	268	12	at	at	ADP
taxlaw-2862	268	13	23	23	NUM
taxlaw-2862	268	14	(	(	PUNCT
taxlaw-2862	268	15	“	"	PUNCT
taxlaw-2862	268	16	[	[	X
taxlaw-2862	268	17	a	a	X
taxlaw-2862	268	18	]	]	X
taxlaw-2862	268	19	vat	vat	NOUN
taxlaw-2862	268	20	can	can	AUX
taxlaw-2862	268	21	be	be	AUX
taxlaw-2862	268	22	described	describe	VERB
taxlaw-2862	268	23	on	on	ADP
taxlaw-2862	268	24	the	the	DET
taxlaw-2862	268	25	basis	basis	NOUN
taxlaw-2862	268	26	of	of	ADP
taxlaw-2862	268	27	the	the	DET
taxlaw-2862	268	28	mechanical	mechanical	ADJ
taxlaw-2862	268	29	method	method	NOUN
taxlaw-2862	268	30	used	use	VERB
taxlaw-2862	268	31	to	to	PART
taxlaw-2862	268	32	calculate	calculate	VERB
taxlaw-2862	268	33	net	net	ADJ
taxlaw-2862	268	34	tax	tax	NOUN
taxlaw-2862	268	35	liability	liability	NOUN
taxlaw-2862	268	36	for	for	ADP
taxlaw-2862	268	37	each	each	DET
taxlaw-2862	268	38	tax	tax	NOUN
taxlaw-2862	268	39	period	period	NOUN
taxlaw-2862	268	40	”	"	PUNCT
taxlaw-2862	268	41	)	)	PUNCT
taxlaw-2862	268	42	.	.	PUNCT
taxlaw-2862	269	1	in	in	ADP
taxlaw-2862	269	2	a	a	DET
taxlaw-2862	269	3	sense	sense	NOUN
taxlaw-2862	269	4	,	,	PUNCT
taxlaw-2862	269	5	“	"	PUNCT
taxlaw-2862	269	6	value	value	NOUN
taxlaw-2862	269	7	-	-	PUNCT
taxlaw-2862	269	8	added	add	VERB
taxlaw-2862	269	9	”	"	PUNCT
taxlaw-2862	269	10	is	be	AUX
taxlaw-2862	269	11	concept	concept	NOUN
taxlaw-2862	269	12	determined	determine	VERB
taxlaw-2862	269	13	not	not	PART
taxlaw-2862	269	14	by	by	ADP
taxlaw-2862	269	15	the	the	DET
taxlaw-2862	269	16	underlying	underlie	VERB
taxlaw-2862	269	17	economics	economic	NOUN
taxlaw-2862	269	18	of	of	ADP
taxlaw-2862	269	19	production	production	NOUN
taxlaw-2862	269	20	,	,	PUNCT
taxlaw-2862	269	21	e.g.	e.g.	ADV
taxlaw-2862	269	22	,	,	PUNCT
taxlaw-2862	269	23	the	the	DET
taxlaw-2862	269	24	value	value	NOUN
taxlaw-2862	269	25	of	of	ADP
taxlaw-2862	269	26	the	the	DET
taxlaw-2862	269	27	untaxed	untaxed	ADJ
taxlaw-2862	269	28	inputs	input	NOUN
taxlaw-2862	269	29	required	require	VERB
taxlaw-2862	269	30	in	in	ADP
taxlaw-2862	269	31	creating	create	VERB
taxlaw-2862	269	32	a	a	DET
taxlaw-2862	269	33	given	give	VERB
taxlaw-2862	269	34	good	good	NOUN
taxlaw-2862	269	35	or	or	CCONJ
taxlaw-2862	269	36	service	service	NOUN
taxlaw-2862	269	37	,	,	PUNCT
taxlaw-2862	269	38	but	but	CCONJ
taxlaw-2862	269	39	rather	rather	ADV
taxlaw-2862	269	40	by	by	ADP
taxlaw-2862	269	41	the	the	DET
taxlaw-2862	269	42	tax	tax	NOUN
taxlaw-2862	269	43	itself	itself	PRON
taxlaw-2862	269	44	.	.	PUNCT
taxlaw-2862	270	1	49	49	NUM
taxlaw-2862	270	2	see	see	VERB
taxlaw-2862	270	3	crawford	crawford	PROPN
taxlaw-2862	270	4	,	,	PUNCT
taxlaw-2862	270	5	keen	keen	PROPN
taxlaw-2862	270	6	&	&	CCONJ
taxlaw-2862	270	7	smith	smith	PROPN
taxlaw-2862	270	8	,	,	PUNCT
taxlaw-2862	270	9	supra	supra	PROPN
taxlaw-2862	270	10	note	note	PROPN
taxlaw-2862	270	11	21	21	NUM
taxlaw-2862	270	12	,	,	PUNCT
taxlaw-2862	270	13	at	at	ADP
taxlaw-2862	270	14	291	291	NUM
taxlaw-2862	270	15	(	(	PUNCT
taxlaw-2862	270	16	observing	observe	VERB
taxlaw-2862	270	17	that	that	SCONJ
taxlaw-2862	270	18	all	all	DET
taxlaw-2862	270	19	national	national	ADJ
taxlaw-2862	270	20	vats	vat	NOUN
taxlaw-2862	270	21	are	be	AUX
taxlaw-2862	270	22	of	of	ADP
taxlaw-2862	270	23	the	the	DET
taxlaw-2862	270	24	invoice	invoice	ADJ
taxlaw-2862	270	25	-	-	PUNCT
taxlaw-2862	270	26	credit	credit	NOUN
taxlaw-2862	270	27	form	form	NOUN
taxlaw-2862	270	28	except	except	SCONJ
taxlaw-2862	270	29	for	for	ADP
taxlaw-2862	270	30	the	the	DET
taxlaw-2862	270	31	vat	vat	NOUN
taxlaw-2862	270	32	adopted	adopt	VERB
taxlaw-2862	270	33	by	by	ADP
taxlaw-2862	270	34	japan	japan	PROPN
taxlaw-2862	270	35	)	)	PUNCT
taxlaw-2862	270	36	;	;	PUNCT
taxlaw-2862	270	37	bird	bird	NOUN
taxlaw-2862	270	38	&	&	CCONJ
taxlaw-2862	270	39	gendron	gendron	PROPN
taxlaw-2862	270	40	,	,	PUNCT
taxlaw-2862	270	41	supra	supra	PROPN
taxlaw-2862	270	42	note	note	NOUN
taxlaw-2862	270	43	1	1	NUM
taxlaw-2862	270	44	,	,	PUNCT
taxlaw-2862	270	45	at	at	ADP
taxlaw-2862	270	46	15	15	NUM
taxlaw-2862	270	47	(	(	PUNCT
taxlaw-2862	270	48	“	"	PUNCT
taxlaw-2862	270	49	[	[	X
taxlaw-2862	270	50	i]n	i]n	ADJ
taxlaw-2862	270	51	principle	principle	NOUN
taxlaw-2862	270	52	,	,	PUNCT
taxlaw-2862	270	53	many	many	ADJ
taxlaw-2862	270	54	types	type	NOUN
taxlaw-2862	270	55	of	of	ADP
taxlaw-2862	270	56	vat	vat	NOUN
taxlaw-2862	270	57	may	may	AUX
taxlaw-2862	270	58	exist	exist	VERB
taxlaw-2862	270	59	with	with	ADP
taxlaw-2862	270	60	variations	variation	NOUN
taxlaw-2862	270	61	in	in	ADP
taxlaw-2862	270	62	the	the	DET
taxlaw-2862	270	63	breadth	breadth	NOUN
taxlaw-2862	270	64	of	of	ADP
taxlaw-2862	270	65	the	the	DET
taxlaw-2862	270	66	tax	tax	NOUN
taxlaw-2862	270	67	base	base	NOUN
taxlaw-2862	270	68	(	(	PUNCT
taxlaw-2862	270	69	gross	gross	ADJ
taxlaw-2862	270	70	product	product	NOUN
taxlaw-2862	270	71	,	,	PUNCT
taxlaw-2862	270	72	net	net	ADJ
taxlaw-2862	270	73	income	income	NOUN
taxlaw-2862	270	74	,	,	PUNCT
taxlaw-2862	270	75	consumption	consumption	NOUN
taxlaw-2862	270	76	)	)	PUNCT
taxlaw-2862	270	77	;	;	PUNCT
taxlaw-2862	270	78	the	the	DET
taxlaw-2862	270	79	treatment	treatment	NOUN
taxlaw-2862	270	80	of	of	ADP
taxlaw-2862	270	81	foreign	foreign	ADJ
taxlaw-2862	270	82	trade	trade	NOUN
taxlaw-2862	270	83	—	—	PUNCT
taxlaw-2862	270	84	origin	origin	NOUN
taxlaw-2862	270	85	,	,	PUNCT
taxlaw-2862	270	86	destination	destination	NOUN
taxlaw-2862	270	87	;	;	PUNCT
taxlaw-2862	270	88	and	and	CCONJ
taxlaw-2862	270	89	the	the	DET
taxlaw-2862	270	90	method	method	NOUN
taxlaw-2862	270	91	of	of	ADP
taxlaw-2862	270	92	collection	collection	NOUN
taxlaw-2862	270	93	—	—	PUNCT
taxlaw-2862	270	94	addition	addition	NOUN
taxlaw-2862	270	95	,	,	PUNCT
taxlaw-2862	270	96	subtraction	subtraction	NOUN
taxlaw-2862	270	97	,	,	PUNCT
taxlaw-2862	270	98	invoice	invoice	NOUN
taxlaw-2862	270	99	-	-	PUNCT
taxlaw-2862	270	100	credit	credit	NOUN
taxlaw-2862	270	101	.	.	PUNCT
taxlaw-2862	271	1	in	in	ADP
taxlaw-2862	271	2	practice	practice	NOUN
taxlaw-2862	271	3	,	,	PUNCT
taxlaw-2862	271	4	however	however	ADV
taxlaw-2862	271	5	,	,	PUNCT
taxlaw-2862	271	6	almost	almost	ADV
taxlaw-2862	271	7	every	every	PRON
taxlaw-2862	271	8	vat	vat	NOUN
taxlaw-2862	271	9	in	in	ADP
taxlaw-2862	271	10	the	the	DET
taxlaw-2862	271	11	world	world	NOUN
taxlaw-2862	271	12	today	today	NOUN
taxlaw-2862	271	13	follows	follow	VERB
taxlaw-2862	271	14	the	the	DET
taxlaw-2862	271	15	eu	eu	PROPN
taxlaw-2862	271	16	model	model	NOUN
taxlaw-2862	271	17	in	in	ADP
taxlaw-2862	271	18	several	several	ADJ
taxlaw-2862	271	19	important	important	ADJ
taxlaw-2862	271	20	respects	respect	NOUN
taxlaw-2862	271	21	:	:	PUNCT
taxlaw-2862	271	22	it	it	PRON
taxlaw-2862	271	23	is	be	AUX
taxlaw-2862	271	24	in	in	ADP
taxlaw-2862	271	25	principle	principle	NOUN
taxlaw-2862	271	26	intended	intend	VERB
taxlaw-2862	271	27	to	to	PART
taxlaw-2862	271	28	tax	tax	VERB
taxlaw-2862	271	29	consumption	consumption	NOUN
taxlaw-2862	271	30	on	on	ADP
taxlaw-2862	271	31	a	a	DET
taxlaw-2862	271	32	destination	destination	NOUN
taxlaw-2862	271	33	basis	basis	NOUN
taxlaw-2862	271	34	(	(	PUNCT
taxlaw-2862	271	35	imports	import	NOUN
taxlaw-2862	271	36	taxed	tax	VERB
taxlaw-2862	271	37	,	,	PUNCT
taxlaw-2862	271	38	exports	export	NOUN
taxlaw-2862	271	39	zero	zero	NUM
taxlaw-2862	271	40	-	-	PUNCT
taxlaw-2862	271	41	rated	rate	VERB
taxlaw-2862	271	42	)	)	PUNCT
taxlaw-2862	271	43	,	,	PUNCT
taxlaw-2862	271	44	and	and	CCONJ
taxlaw-2862	271	45	it	it	PRON
taxlaw-2862	271	46	is	be	AUX
taxlaw-2862	271	47	applied	apply	VERB
taxlaw-2862	271	48	on	on	ADP
taxlaw-2862	271	49	a	a	DET
taxlaw-2862	271	50	transaction	transaction	NOUN
taxlaw-2862	271	51	basis	basis	NOUN
taxlaw-2862	271	52	using	use	VERB
taxlaw-2862	271	53	the	the	DET
taxlaw-2862	271	54	invoice	invoice	NOUN
taxlaw-2862	271	55	-	-	PUNCT
taxlaw-2862	271	56	credit	credit	NOUN
taxlaw-2862	271	57	(	(	PUNCT
taxlaw-2862	271	58	output	output	NOUN
taxlaw-2862	271	59	tax	tax	NOUN
taxlaw-2862	271	60	less	less	ADJ
taxlaw-2862	271	61	input	input	NOUN
taxlaw-2862	271	62	tax	tax	NOUN
taxlaw-2862	271	63	)	)	PUNCT
taxlaw-2862	271	64	method	method	NOUN
taxlaw-2862	271	65	”	"	PUNCT
taxlaw-2862	271	66	(	(	PUNCT
taxlaw-2862	271	67	citations	citation	NOUN
taxlaw-2862	271	68	omitted	omit	VERB
taxlaw-2862	271	69	)	)	PUNCT
taxlaw-2862	271	70	;	;	PUNCT
taxlaw-2862	271	71	noting	note	VERB
taxlaw-2862	271	72	however	however	ADV
taxlaw-2862	271	73	that	that	SCONJ
taxlaw-2862	271	74	a	a	DET
taxlaw-2862	271	75	major	major	ADJ
taxlaw-2862	271	76	exception	exception	NOUN
taxlaw-2862	271	77	is	be	AUX
taxlaw-2862	271	78	the	the	DET
taxlaw-2862	271	79	origin	origin	NOUN
taxlaw-2862	271	80	-	-	PUNCT
taxlaw-2862	271	81	based	base	VERB
taxlaw-2862	271	82	income	income	NOUN
taxlaw-2862	271	83	-	-	PUNCT
taxlaw-2862	271	84	type	type	NOUN
taxlaw-2862	271	85	vat	vat	NOUN
taxlaw-2862	271	86	that	that	PRON
taxlaw-2862	271	87	exists	exist	VERB
taxlaw-2862	271	88	in	in	ADP
taxlaw-2862	271	89	various	various	ADJ
taxlaw-2862	271	90	forms	form	NOUN
taxlaw-2862	271	91	in	in	ADP
taxlaw-2862	271	92	italy	italy	PROPN
taxlaw-2862	271	93	,	,	PUNCT
taxlaw-2862	271	94	japan	japan	PROPN
taxlaw-2862	271	95	and	and	CCONJ
taxlaw-2862	271	96	several	several	ADJ
taxlaw-2862	271	97	american	american	ADJ
taxlaw-2862	271	98	states	state	NOUN
taxlaw-2862	271	99	)	)	PUNCT
taxlaw-2862	271	100	.	.	PUNCT
taxlaw-2862	272	1	188	188	NUM
taxlaw-2862	272	2	columbia	columbia	PROPN
taxlaw-2862	272	3	journal	journal	PROPN
taxlaw-2862	272	4	of	of	ADP
taxlaw-2862	272	5	tax	tax	NOUN
taxlaw-2862	272	6	law	law	NOUN
taxlaw-2862	272	7	[	[	X
taxlaw-2862	272	8	vol.9:177	vol.9:177	X
taxlaw-2862	272	9	and	and	CCONJ
taxlaw-2862	272	10	remit	remit	VERB
taxlaw-2862	272	11	to	to	ADP
taxlaw-2862	272	12	the	the	DET
taxlaw-2862	272	13	government	government	NOUN
taxlaw-2862	272	14	,	,	PUNCT
taxlaw-2862	272	15	on	on	ADP
taxlaw-2862	272	16	their	their	PRON
taxlaw-2862	272	17	outputs.50	outputs.50	NOUN
taxlaw-2862	272	18	the	the	DET
taxlaw-2862	272	19	input	input	NOUN
taxlaw-2862	272	20	-	-	PUNCT
taxlaw-2862	272	21	credit	credit	NOUN
taxlaw-2862	272	22	mechanism	mechanism	NOUN
taxlaw-2862	272	23	explains	explain	VERB
taxlaw-2862	272	24	where	where	SCONJ
taxlaw-2862	272	25	the	the	DET
taxlaw-2862	272	26	vat	vat	NOUN
taxlaw-2862	272	27	gets	get	VERB
taxlaw-2862	272	28	its	its	PRON
taxlaw-2862	272	29	name	name	NOUN
taxlaw-2862	272	30	,	,	PUNCT
taxlaw-2862	272	31	because	because	SCONJ
taxlaw-2862	272	32	it	it	PRON
taxlaw-2862	272	33	refers	refer	VERB
taxlaw-2862	272	34	to	to	ADP
taxlaw-2862	272	35	the	the	DET
taxlaw-2862	272	36	underlying	underlying	ADJ
taxlaw-2862	272	37	basis	basis	NOUN
taxlaw-2862	272	38	on	on	ADP
taxlaw-2862	272	39	which	which	PRON
taxlaw-2862	272	40	tax	tax	NOUN
taxlaw-2862	272	41	is	be	AUX
taxlaw-2862	272	42	assessed	assess	VERB
taxlaw-2862	272	43	.	.	PUNCT
taxlaw-2862	273	1	due	due	ADP
taxlaw-2862	273	2	to	to	ADP
taxlaw-2862	273	3	the	the	DET
taxlaw-2862	273	4	input	input	NOUN
taxlaw-2862	273	5	credit	credit	NOUN
taxlaw-2862	273	6	feature	feature	NOUN
taxlaw-2862	273	7	,	,	PUNCT
taxlaw-2862	273	8	vat	vat	NOUN
taxlaw-2862	273	9	taxes	taxis	NOUN
taxlaw-2862	273	10	only	only	ADV
taxlaw-2862	273	11	the	the	DET
taxlaw-2862	273	12	“	"	PUNCT
taxlaw-2862	273	13	value	value	NOUN
taxlaw-2862	273	14	added	add	VERB
taxlaw-2862	273	15	”	"	PUNCT
taxlaw-2862	273	16	as	as	SCONJ
taxlaw-2862	273	17	measured	measure	VERB
taxlaw-2862	273	18	by	by	ADP
taxlaw-2862	273	19	the	the	DET
taxlaw-2862	273	20	excess	excess	NOUN
taxlaw-2862	273	21	of	of	ADP
taxlaw-2862	273	22	sales	sale	NOUN
taxlaw-2862	273	23	over	over	ADP
taxlaw-2862	273	24	inputs	input	NOUN
taxlaw-2862	273	25	at	at	ADP
taxlaw-2862	273	26	each	each	DET
taxlaw-2862	273	27	stage	stage	NOUN
taxlaw-2862	273	28	of	of	ADP
taxlaw-2862	273	29	production	production	NOUN
taxlaw-2862	273	30	.	.	PUNCT
taxlaw-2862	274	1	sometimes	sometimes	ADV
taxlaw-2862	274	2	abstract	abstract	ADJ
taxlaw-2862	274	3	explanations	explanation	NOUN
taxlaw-2862	274	4	of	of	ADP
taxlaw-2862	274	5	tax	tax	NOUN
taxlaw-2862	274	6	concepts	concept	NOUN
taxlaw-2862	274	7	can	can	AUX
taxlaw-2862	274	8	miss	miss	VERB
taxlaw-2862	274	9	their	their	PRON
taxlaw-2862	274	10	mark	mark	NOUN
taxlaw-2862	274	11	,	,	PUNCT
taxlaw-2862	274	12	so	so	CCONJ
taxlaw-2862	274	13	what	what	PRON
taxlaw-2862	274	14	follows	follow	VERB
taxlaw-2862	274	15	is	be	AUX
taxlaw-2862	274	16	a	a	DET
taxlaw-2862	274	17	concrete	concrete	ADJ
taxlaw-2862	274	18	example	example	NOUN
taxlaw-2862	274	19	to	to	PART
taxlaw-2862	274	20	illustrate	illustrate	VERB
taxlaw-2862	274	21	how	how	SCONJ
taxlaw-2862	274	22	a	a	DET
taxlaw-2862	274	23	cascading	cascade	VERB
taxlaw-2862	274	24	“	"	PUNCT
taxlaw-2862	274	25	turnover	turnover	NOUN
taxlaw-2862	274	26	tax	tax	NOUN
taxlaw-2862	274	27	”	"	PUNCT
taxlaw-2862	274	28	on	on	ADP
taxlaw-2862	274	29	all	all	DET
taxlaw-2862	274	30	sales	sale	NOUN
taxlaw-2862	274	31	(	(	PUNCT
taxlaw-2862	274	32	e.g.	e.g.	ADV
taxlaw-2862	274	33	,	,	PUNCT
taxlaw-2862	274	34	a	a	DET
taxlaw-2862	274	35	tax	tax	NOUN
taxlaw-2862	274	36	that	that	PRON
taxlaw-2862	274	37	has	have	VERB
taxlaw-2862	274	38	no	no	DET
taxlaw-2862	274	39	input	input	NOUN
taxlaw-2862	274	40	-	-	PUNCT
taxlaw-2862	274	41	credit	credit	NOUN
taxlaw-2862	274	42	mechanism	mechanism	NOUN
taxlaw-2862	274	43	)	)	PUNCT
taxlaw-2862	274	44	contrasts	contrast	VERB
taxlaw-2862	274	45	with	with	ADP
taxlaw-2862	274	46	an	an	DET
taxlaw-2862	274	47	input	input	NOUN
taxlaw-2862	274	48	-	-	PUNCT
taxlaw-2862	274	49	credit	credit	NOUN
taxlaw-2862	274	50	vat	vat	NOUN
taxlaw-2862	274	51	.	.	PUNCT
taxlaw-2862	275	1	suppose	suppose	VERB
taxlaw-2862	275	2	robin	robin	PROPN
taxlaw-2862	275	3	produces	produce	VERB
taxlaw-2862	275	4	cuckoo	cuckoo	NOUN
taxlaw-2862	275	5	clocks	clock	NOUN
taxlaw-2862	275	6	.	.	PUNCT
taxlaw-2862	276	1	robin	robin	PROPN
taxlaw-2862	276	2	makes	make	VERB
taxlaw-2862	276	3	the	the	DET
taxlaw-2862	276	4	clocks	clock	NOUN
taxlaw-2862	276	5	herself	herself	PRON
taxlaw-2862	276	6	,	,	PUNCT
taxlaw-2862	276	7	but	but	CCONJ
taxlaw-2862	276	8	she	she	PRON
taxlaw-2862	276	9	needs	need	VERB
taxlaw-2862	276	10	a	a	DET
taxlaw-2862	276	11	number	number	NOUN
taxlaw-2862	276	12	of	of	ADP
taxlaw-2862	276	13	inputs	input	NOUN
taxlaw-2862	276	14	to	to	PART
taxlaw-2862	276	15	do	do	VERB
taxlaw-2862	276	16	so	so	ADV
taxlaw-2862	276	17	.	.	PUNCT
taxlaw-2862	277	1	the	the	DET
taxlaw-2862	277	2	wooden	wooden	ADJ
taxlaw-2862	277	3	carved	carve	VERB
taxlaw-2862	277	4	cuckoo	cuckoo	NOUN
taxlaw-2862	277	5	bird	bird	NOUN
taxlaw-2862	277	6	that	that	PRON
taxlaw-2862	277	7	pops	pop	VERB
taxlaw-2862	277	8	out	out	ADP
taxlaw-2862	277	9	of	of	ADP
taxlaw-2862	277	10	the	the	DET
taxlaw-2862	277	11	clock	clock	NOUN
taxlaw-2862	277	12	is	be	AUX
taxlaw-2862	277	13	a	a	DET
taxlaw-2862	277	14	crucial	crucial	ADJ
taxlaw-2862	277	15	input	input	NOUN
taxlaw-2862	277	16	,	,	PUNCT
taxlaw-2862	277	17	and	and	CCONJ
taxlaw-2862	277	18	robin	robin	PROPN
taxlaw-2862	277	19	sources	source	VERB
taxlaw-2862	277	20	the	the	DET
taxlaw-2862	277	21	birds	bird	NOUN
taxlaw-2862	277	22	through	through	ADP
taxlaw-2862	277	23	morgan	morgan	PROPN
taxlaw-2862	277	24	,	,	PUNCT
taxlaw-2862	277	25	whose	whose	DET
taxlaw-2862	277	26	business	business	NOUN
taxlaw-2862	277	27	locates	locate	VERB
taxlaw-2862	277	28	remote	remote	ADJ
taxlaw-2862	277	29	sellers	seller	NOUN
taxlaw-2862	277	30	who	who	PRON
taxlaw-2862	277	31	carve	carve	VERB
taxlaw-2862	277	32	birds	bird	NOUN
taxlaw-2862	277	33	using	use	VERB
taxlaw-2862	277	34	unusual	unusual	ADJ
taxlaw-2862	277	35	woods	wood	NOUN
taxlaw-2862	277	36	.	.	PUNCT
taxlaw-2862	278	1	morgan	morgan	PROPN
taxlaw-2862	278	2	sources	sources	PROPN
taxlaw-2862	278	3	robin	robin	PROPN
taxlaw-2862	278	4	’s	’s	PART
taxlaw-2862	278	5	carved	carve	VERB
taxlaw-2862	278	6	birds	bird	NOUN
taxlaw-2862	278	7	through	through	ADP
taxlaw-2862	278	8	lee	lee	PROPN
taxlaw-2862	278	9	,	,	PUNCT
taxlaw-2862	278	10	a	a	DET
taxlaw-2862	278	11	wood	wood	NOUN
taxlaw-2862	278	12	carver	carver	NOUN
taxlaw-2862	278	13	who	who	PRON
taxlaw-2862	278	14	carves	carve	VERB
taxlaw-2862	278	15	birds	bird	NOUN
taxlaw-2862	278	16	from	from	ADP
taxlaw-2862	278	17	self	self	NOUN
taxlaw-2862	278	18	-	-	PUNCT
taxlaw-2862	278	19	scavenged	scavenge	VERB
taxlaw-2862	278	20	wood	wood	NOUN
taxlaw-2862	278	21	.	.	PUNCT
taxlaw-2862	279	1	suppose	suppose	VERB
taxlaw-2862	279	2	the	the	DET
taxlaw-2862	279	3	competitive	competitive	ADJ
taxlaw-2862	279	4	environment	environment	NOUN
taxlaw-2862	279	5	for	for	ADP
taxlaw-2862	279	6	cuckoo	cuckoo	NOUN
taxlaw-2862	279	7	clocks	clock	NOUN
taxlaw-2862	279	8	is	be	AUX
taxlaw-2862	279	9	such	such	ADJ
taxlaw-2862	279	10	that	that	SCONJ
taxlaw-2862	279	11	lee	lee	PROPN
taxlaw-2862	279	12	sells	sell	VERB
taxlaw-2862	279	13	a	a	DET
taxlaw-2862	279	14	particular	particular	ADJ
taxlaw-2862	279	15	carved	carve	VERB
taxlaw-2862	279	16	bird	bird	NOUN
taxlaw-2862	279	17	to	to	ADP
taxlaw-2862	279	18	morgan	morgan	PROPN
taxlaw-2862	279	19	for	for	ADP
taxlaw-2862	279	20	the	the	DET
taxlaw-2862	279	21	(	(	PUNCT
taxlaw-2862	279	22	pretax	pretax	ADJ
taxlaw-2862	279	23	)	)	PUNCT
taxlaw-2862	279	24	price	price	NOUN
taxlaw-2862	279	25	of	of	ADP
taxlaw-2862	279	26	$	$	SYM
taxlaw-2862	279	27	100	100	NUM
taxlaw-2862	279	28	.	.	PUNCT
taxlaw-2862	280	1	morgan	morgan	PROPN
taxlaw-2862	280	2	,	,	PUNCT
taxlaw-2862	280	3	in	in	ADP
taxlaw-2862	280	4	turn	turn	NOUN
taxlaw-2862	280	5	,	,	PUNCT
taxlaw-2862	280	6	sells	sell	VERB
taxlaw-2862	280	7	the	the	DET
taxlaw-2862	280	8	bird	bird	NOUN
taxlaw-2862	280	9	to	to	ADP
taxlaw-2862	280	10	robin	robin	PROPN
taxlaw-2862	280	11	for	for	ADP
taxlaw-2862	280	12	the	the	DET
taxlaw-2862	280	13	(	(	PUNCT
taxlaw-2862	280	14	pretax	pretax	ADJ
taxlaw-2862	280	15	)	)	PUNCT
taxlaw-2862	280	16	price	price	NOUN
taxlaw-2862	280	17	of	of	ADP
taxlaw-2862	280	18	$	$	SYM
taxlaw-2862	280	19	200	200	NUM
taxlaw-2862	280	20	.	.	PUNCT
taxlaw-2862	281	1	robin	robin	PROPN
taxlaw-2862	281	2	,	,	PUNCT
taxlaw-2862	281	3	in	in	ADP
taxlaw-2862	281	4	the	the	DET
taxlaw-2862	281	5	final	final	ADJ
taxlaw-2862	281	6	stage	stage	NOUN
taxlaw-2862	281	7	,	,	PUNCT
taxlaw-2862	281	8	sells	sell	VERB
taxlaw-2862	281	9	the	the	DET
taxlaw-2862	281	10	cuckoo	cuckoo	NOUN
taxlaw-2862	281	11	clock	clock	NOUN
taxlaw-2862	281	12	to	to	ADP
taxlaw-2862	281	13	a	a	DET
taxlaw-2862	281	14	final	final	ADJ
taxlaw-2862	281	15	consumer	consumer	NOUN
taxlaw-2862	281	16	for	for	ADP
taxlaw-2862	281	17	the	the	DET
taxlaw-2862	281	18	(	(	PUNCT
taxlaw-2862	281	19	pretax	pretax	ADJ
taxlaw-2862	281	20	)	)	PUNCT
taxlaw-2862	281	21	price	price	NOUN
taxlaw-2862	281	22	of	of	ADP
taxlaw-2862	281	23	$	$	SYM
taxlaw-2862	281	24	400	400	NUM
taxlaw-2862	281	25	.	.	PUNCT
taxlaw-2862	282	1	suppose	suppose	VERB
taxlaw-2862	282	2	further	far	ADV
taxlaw-2862	282	3	that	that	SCONJ
taxlaw-2862	282	4	a	a	DET
taxlaw-2862	282	5	20	20	NUM
taxlaw-2862	282	6	percent	percent	NOUN
taxlaw-2862	282	7	turnover	turnover	NOUN
taxlaw-2862	282	8	tax	tax	NOUN
taxlaw-2862	282	9	—	—	PUNCT
taxlaw-2862	282	10	without	without	ADP
taxlaw-2862	282	11	any	any	DET
taxlaw-2862	282	12	input	input	NOUN
taxlaw-2862	282	13	credits	credit	NOUN
taxlaw-2862	282	14	,	,	PUNCT
taxlaw-2862	282	15	e.g.	e.g.	ADV
taxlaw-2862	282	16	,	,	PUNCT
taxlaw-2862	282	17	equivalent	equivalent	ADJ
taxlaw-2862	282	18	to	to	ADP
taxlaw-2862	282	19	the	the	DET
taxlaw-2862	282	20	general	general	ADJ
taxlaw-2862	282	21	sales	sale	NOUN
taxlaw-2862	282	22	tax	tax	NOUN
taxlaw-2862	282	23	on	on	ADP
taxlaw-2862	282	24	gross	gross	ADJ
taxlaw-2862	282	25	receipts	receipt	NOUN
taxlaw-2862	282	26	described	describe	VERB
taxlaw-2862	282	27	above	above	ADV
taxlaw-2862	282	28	—	—	PUNCT
taxlaw-2862	282	29	is	be	AUX
taxlaw-2862	282	30	in	in	ADP
taxlaw-2862	282	31	effect	effect	NOUN
taxlaw-2862	282	32	.	.	PUNCT
taxlaw-2862	283	1	as	as	ADP
taxlaw-2862	283	2	a	a	DET
taxlaw-2862	283	3	result	result	NOUN
taxlaw-2862	283	4	,	,	PUNCT
taxlaw-2862	283	5	lee	lee	PROPN
taxlaw-2862	283	6	charges	charge	VERB
taxlaw-2862	283	7	the	the	DET
taxlaw-2862	283	8	20	20	NUM
taxlaw-2862	283	9	percent	percent	NOUN
taxlaw-2862	283	10	tax	tax	NOUN
taxlaw-2862	283	11	and	and	CCONJ
taxlaw-2862	283	12	morgan	morgan	PROPN
taxlaw-2862	283	13	pays	pay	VERB
taxlaw-2862	283	14	a	a	DET
taxlaw-2862	283	15	tax	tax	NOUN
taxlaw-2862	283	16	-	-	PUNCT
taxlaw-2862	283	17	inclusive	inclusive	ADJ
taxlaw-2862	283	18	price	price	NOUN
taxlaw-2862	283	19	of	of	ADP
taxlaw-2862	283	20	$	$	SYM
taxlaw-2862	283	21	120	120	NUM
taxlaw-2862	283	22	.	.	PUNCT
taxlaw-2862	284	1	morgan	morgan	PROPN
taxlaw-2862	284	2	can	can	AUX
taxlaw-2862	284	3	not	not	PART
taxlaw-2862	284	4	claim	claim	VERB
taxlaw-2862	284	5	any	any	DET
taxlaw-2862	284	6	credits	credit	NOUN
taxlaw-2862	284	7	for	for	ADP
taxlaw-2862	284	8	the	the	DET
taxlaw-2862	284	9	tax	tax	NOUN
taxlaw-2862	284	10	she	she	PRON
taxlaw-2862	284	11	pays	pay	VERB
taxlaw-2862	284	12	,	,	PUNCT
taxlaw-2862	284	13	so	so	ADV
taxlaw-2862	284	14	suppose	suppose	VERB
taxlaw-2862	284	15	she	she	PRON
taxlaw-2862	284	16	passes	pass	VERB
taxlaw-2862	284	17	along	along	ADP
taxlaw-2862	284	18	the	the	DET
taxlaw-2862	284	19	full	full	ADJ
taxlaw-2862	284	20	amount	amount	NOUN
taxlaw-2862	284	21	of	of	ADP
taxlaw-2862	284	22	the	the	DET
taxlaw-2862	284	23	tax	tax	NOUN
taxlaw-2862	284	24	to	to	ADP
taxlaw-2862	284	25	robin	robin	PROPN
taxlaw-2862	284	26	.	.	PUNCT
taxlaw-2862	285	1	thus	thus	ADV
taxlaw-2862	285	2	,	,	PUNCT
taxlaw-2862	285	3	instead	instead	ADV
taxlaw-2862	285	4	of	of	ADP
taxlaw-2862	285	5	selling	sell	VERB
taxlaw-2862	285	6	the	the	DET
taxlaw-2862	285	7	cuckoo	cuckoo	NOUN
taxlaw-2862	285	8	bird	bird	NOUN
taxlaw-2862	285	9	for	for	ADP
taxlaw-2862	285	10	$	$	SYM
taxlaw-2862	285	11	200	200	NUM
taxlaw-2862	285	12	,	,	PUNCT
taxlaw-2862	285	13	morgan	morgan	PROPN
taxlaw-2862	285	14	sells	sell	VERB
taxlaw-2862	285	15	it	it	PRON
taxlaw-2862	285	16	for	for	ADP
taxlaw-2862	285	17	a	a	DET
taxlaw-2862	285	18	(	(	PUNCT
taxlaw-2862	285	19	pretax	pretax	ADJ
taxlaw-2862	285	20	)	)	PUNCT
taxlaw-2862	285	21	price	price	NOUN
taxlaw-2862	285	22	of	of	ADP
taxlaw-2862	285	23	$	$	SYM
taxlaw-2862	285	24	220	220	NUM
taxlaw-2862	285	25	.	.	PUNCT
taxlaw-2862	286	1	accounting	account	VERB
taxlaw-2862	286	2	for	for	ADP
taxlaw-2862	286	3	the	the	DET
taxlaw-2862	286	4	20	20	NUM
taxlaw-2862	286	5	percent	percent	NOUN
taxlaw-2862	286	6	tax	tax	NOUN
taxlaw-2862	286	7	(	(	PUNCT
taxlaw-2862	286	8	on	on	ADP
taxlaw-2862	286	9	$	$	SYM
taxlaw-2862	286	10	220	220	NUM
taxlaw-2862	286	11	)	)	PUNCT
taxlaw-2862	286	12	of	of	ADP
taxlaw-2862	286	13	$	$	SYM
taxlaw-2862	286	14	44	44	NUM
taxlaw-2862	286	15	,	,	PUNCT
taxlaw-2862	286	16	the	the	DET
taxlaw-2862	286	17	tax	tax	NOUN
taxlaw-2862	286	18	-	-	PUNCT
taxlaw-2862	286	19	inclusive	inclusive	ADJ
taxlaw-2862	286	20	price	price	NOUN
taxlaw-2862	286	21	paid	pay	VERB
taxlaw-2862	286	22	by	by	ADP
taxlaw-2862	286	23	robin	robin	PROPN
taxlaw-2862	286	24	for	for	ADP
taxlaw-2862	286	25	the	the	DET
taxlaw-2862	286	26	bird	bird	NOUN
taxlaw-2862	286	27	is	be	AUX
taxlaw-2862	286	28	$	$	SYM
taxlaw-2862	286	29	264	264	NUM
taxlaw-2862	286	30	.	.	PUNCT
taxlaw-2862	287	1	to	to	PART
taxlaw-2862	287	2	see	see	VERB
taxlaw-2862	287	3	how	how	SCONJ
taxlaw-2862	287	4	the	the	DET
taxlaw-2862	287	5	tax	tax	NOUN
taxlaw-2862	287	6	has	have	AUX
taxlaw-2862	287	7	“	"	PUNCT
taxlaw-2862	287	8	cascaded	cascade	VERB
taxlaw-2862	287	9	”	"	PUNCT
taxlaw-2862	287	10	at	at	ADP
taxlaw-2862	287	11	each	each	DET
taxlaw-2862	287	12	stage	stage	NOUN
taxlaw-2862	287	13	in	in	ADP
taxlaw-2862	287	14	the	the	DET
taxlaw-2862	287	15	supply	supply	NOUN
taxlaw-2862	287	16	chain	chain	NOUN
taxlaw-2862	287	17	,	,	PUNCT
taxlaw-2862	287	18	we	we	PRON
taxlaw-2862	287	19	can	can	AUX
taxlaw-2862	287	20	first	first	ADV
taxlaw-2862	287	21	observe	observe	VERB
taxlaw-2862	287	22	that	that	SCONJ
taxlaw-2862	287	23	the	the	DET
taxlaw-2862	287	24	tax	tax	NOUN
taxlaw-2862	287	25	component	component	NOUN
taxlaw-2862	287	26	of	of	ADP
taxlaw-2862	287	27	morgan	morgan	PROPN
taxlaw-2862	287	28	’s	’s	PART
taxlaw-2862	287	29	sale	sale	NOUN
taxlaw-2862	287	30	to	to	ADP
taxlaw-2862	287	31	robin	robin	PROPN
taxlaw-2862	287	32	is	be	AUX
taxlaw-2862	287	33	$	$	SYM
taxlaw-2862	287	34	64	64	NUM
taxlaw-2862	287	35	.	.	PUNCT
taxlaw-2862	288	1	this	this	PRON
taxlaw-2862	288	2	is	be	AUX
taxlaw-2862	288	3	the	the	DET
taxlaw-2862	288	4	portion	portion	NOUN
taxlaw-2862	288	5	of	of	ADP
taxlaw-2862	288	6	the	the	DET
taxlaw-2862	288	7	total	total	ADJ
taxlaw-2862	288	8	price	price	NOUN
taxlaw-2862	288	9	of	of	ADP
taxlaw-2862	288	10	$	$	SYM
taxlaw-2862	288	11	264	264	NUM
taxlaw-2862	288	12	that	that	PRON
taxlaw-2862	288	13	will	will	AUX
taxlaw-2862	288	14	be	be	AUX
taxlaw-2862	288	15	claimed	claim	VERB
taxlaw-2862	288	16	by	by	ADP
taxlaw-2862	288	17	the	the	DET
taxlaw-2862	288	18	government	government	NOUN
taxlaw-2862	288	19	.	.	PUNCT
taxlaw-2862	289	1	to	to	PART
taxlaw-2862	289	2	calculate	calculate	VERB
taxlaw-2862	289	3	the	the	DET
taxlaw-2862	289	4	effective	effective	ADJ
taxlaw-2862	289	5	tax	tax	NOUN
taxlaw-2862	289	6	rate	rate	NOUN
taxlaw-2862	289	7	created	create	VERB
taxlaw-2862	289	8	by	by	ADP
taxlaw-2862	289	9	the	the	DET
taxlaw-2862	289	10	cascade	cascade	NOUN
taxlaw-2862	289	11	,	,	PUNCT
taxlaw-2862	289	12	the	the	DET
taxlaw-2862	289	13	tax	tax	NOUN
taxlaw-2862	289	14	component	component	NOUN
taxlaw-2862	289	15	is	be	AUX
taxlaw-2862	289	16	divided	divide	VERB
taxlaw-2862	289	17	by	by	ADP
taxlaw-2862	289	18	the	the	DET
taxlaw-2862	289	19	non	non	ADJ
taxlaw-2862	289	20	-	-	ADJ
taxlaw-2862	289	21	tax	tax	ADJ
taxlaw-2862	289	22	component	component	NOUN
taxlaw-2862	289	23	.	.	PUNCT
taxlaw-2862	290	1	the	the	DET
taxlaw-2862	290	2	effective	effective	ADJ
taxlaw-2862	290	3	tax	tax	NOUN
taxlaw-2862	290	4	rate	rate	NOUN
taxlaw-2862	290	5	on	on	ADP
taxlaw-2862	290	6	the	the	DET
taxlaw-2862	290	7	carved	carve	VERB
taxlaw-2862	290	8	bird	bird	NOUN
taxlaw-2862	290	9	at	at	ADP
taxlaw-2862	290	10	this	this	DET
taxlaw-2862	290	11	(	(	PUNCT
taxlaw-2862	290	12	intermediate	intermediate	ADJ
taxlaw-2862	290	13	)	)	PUNCT
taxlaw-2862	290	14	stage	stage	NOUN
taxlaw-2862	290	15	of	of	ADP
taxlaw-2862	290	16	the	the	DET
taxlaw-2862	290	17	cuckoo	cuckoo	NOUN
taxlaw-2862	290	18	clock	clock	NOUN
taxlaw-2862	290	19	’s	’s	PART
taxlaw-2862	290	20	production	production	NOUN
taxlaw-2862	290	21	is	be	AUX
taxlaw-2862	290	22	approximately	approximately	ADV
taxlaw-2862	290	23	29	29	NUM
taxlaw-2862	290	24	percent	percent	NOUN
taxlaw-2862	290	25	(	(	PUNCT
taxlaw-2862	290	26	$	$	SYM
taxlaw-2862	290	27	64	64	NUM
taxlaw-2862	290	28	divided	divide	VERB
taxlaw-2862	290	29	by	by	ADP
taxlaw-2862	290	30	$	$	SYM
taxlaw-2862	290	31	200	200	NUM
taxlaw-2862	290	32	)	)	PUNCT
taxlaw-2862	290	33	.	.	PUNCT
taxlaw-2862	291	1	by	by	ADP
taxlaw-2862	291	2	contrast	contrast	NOUN
taxlaw-2862	291	3	,	,	PUNCT
taxlaw-2862	291	4	a	a	DET
taxlaw-2862	291	5	sale	sale	NOUN
taxlaw-2862	291	6	by	by	ADP
taxlaw-2862	291	7	lee	lee	PROPN
taxlaw-2862	291	8	directly	directly	ADV
taxlaw-2862	291	9	to	to	ADP
taxlaw-2862	291	10	robin	robin	PROPN
taxlaw-2862	291	11	(	(	PUNCT
taxlaw-2862	291	12	again	again	ADV
taxlaw-2862	291	13	supposing	suppose	VERB
taxlaw-2862	291	14	that	that	SCONJ
taxlaw-2862	291	15	the	the	DET
taxlaw-2862	291	16	seller	seller	NOUN
taxlaw-2862	291	17	,	,	PUNCT
taxlaw-2862	291	18	lee	lee	PROPN
taxlaw-2862	291	19	,	,	PUNCT
taxlaw-2862	291	20	is	be	AUX
taxlaw-2862	291	21	able	able	ADJ
taxlaw-2862	291	22	to	to	PART
taxlaw-2862	291	23	pass	pass	VERB
taxlaw-2862	291	24	along	along	ADP
taxlaw-2862	291	25	the	the	DET
taxlaw-2862	291	26	entire	entire	ADJ
taxlaw-2862	291	27	amount	amount	NOUN
taxlaw-2862	291	28	of	of	ADP
taxlaw-2862	291	29	the	the	DET
taxlaw-2862	291	30	tax	tax	NOUN
taxlaw-2862	291	31	to	to	ADP
taxlaw-2862	291	32	her	her	PRON
taxlaw-2862	291	33	customer	customer	NOUN
taxlaw-2862	291	34	)	)	PUNCT
taxlaw-2862	291	35	would	would	AUX
taxlaw-2862	291	36	carry	carry	VERB
taxlaw-2862	291	37	only	only	ADV
taxlaw-2862	291	38	a	a	DET
taxlaw-2862	291	39	20	20	NUM
taxlaw-2862	291	40	percent	percent	NOUN
taxlaw-2862	291	41	tax	tax	NOUN
taxlaw-2862	291	42	.	.	PUNCT
taxlaw-2862	292	1	it	it	PRON
taxlaw-2862	292	2	gets	get	VERB
taxlaw-2862	292	3	even	even	ADV
taxlaw-2862	292	4	worse	bad	ADJ
taxlaw-2862	292	5	at	at	ADP
taxlaw-2862	292	6	the	the	DET
taxlaw-2862	292	7	next	next	ADJ
taxlaw-2862	292	8	stage	stage	NOUN
taxlaw-2862	292	9	:	:	PUNCT
taxlaw-2862	292	10	to	to	PART
taxlaw-2862	292	11	earn	earn	VERB
taxlaw-2862	292	12	a	a	DET
taxlaw-2862	292	13	pre	pre	ADJ
taxlaw-2862	292	14	-	-	ADJ
taxlaw-2862	292	15	tax	tax	ADJ
taxlaw-2862	292	16	profit	profit	NOUN
taxlaw-2862	292	17	of	of	ADP
taxlaw-2862	292	18	$	$	SYM
taxlaw-2862	292	19	200	200	NUM
taxlaw-2862	292	20	,	,	PUNCT
taxlaw-2862	292	21	robin	robin	PROPN
taxlaw-2862	292	22	would	would	AUX
taxlaw-2862	292	23	need	need	VERB
taxlaw-2862	292	24	to	to	PART
taxlaw-2862	292	25	charge	charge	VERB
taxlaw-2862	292	26	the	the	DET
taxlaw-2862	292	27	end	end	NOUN
taxlaw-2862	292	28	consumer	consumer	NOUN
taxlaw-2862	292	29	of	of	ADP
taxlaw-2862	292	30	the	the	DET
taxlaw-2862	292	31	cuckoo	cuckoo	NOUN
taxlaw-2862	292	32	clock	clock	VERB
taxlaw-2862	292	33	a	a	DET
taxlaw-2862	292	34	pretax	pretax	ADJ
taxlaw-2862	292	35	price	price	NOUN
taxlaw-2862	292	36	of	of	ADP
taxlaw-2862	292	37	$	$	SYM
taxlaw-2862	292	38	464	464	NUM
taxlaw-2862	292	39	.	.	PUNCT
taxlaw-2862	293	1	with	with	ADP
taxlaw-2862	293	2	tax	tax	NOUN
taxlaw-2862	293	3	,	,	PUNCT
taxlaw-2862	293	4	the	the	DET
taxlaw-2862	293	5	price	price	NOUN
taxlaw-2862	293	6	would	would	AUX
taxlaw-2862	293	7	be	be	AUX
taxlaw-2862	293	8	$	$	SYM
taxlaw-2862	293	9	556.80	556.80	NUM
taxlaw-2862	293	10	.	.	PUNCT
taxlaw-2862	294	1	the	the	DET
taxlaw-2862	294	2	tax	tax	NOUN
taxlaw-2862	294	3	paid	pay	VERB
taxlaw-2862	294	4	(	(	PUNCT
taxlaw-2862	294	5	e.g.	e.g.	ADV
taxlaw-2862	294	6	,	,	PUNCT
taxlaw-2862	294	7	cascading	cascade	VERB
taxlaw-2862	294	8	at	at	ADP
taxlaw-2862	294	9	each	each	DET
taxlaw-2862	294	10	stage	stage	NOUN
taxlaw-2862	294	11	of	of	ADP
taxlaw-2862	294	12	the	the	DET
taxlaw-2862	294	13	supply	supply	NOUN
taxlaw-2862	294	14	chain	chain	NOUN
taxlaw-2862	294	15	)	)	PUNCT
taxlaw-2862	294	16	totals	total	VERB
taxlaw-2862	294	17	$	$	SYM
taxlaw-2862	294	18	156.80	156.80	NUM
taxlaw-2862	294	19	.	.	PUNCT
taxlaw-2862	295	1	relative	relative	ADJ
taxlaw-2862	295	2	to	to	ADP
taxlaw-2862	295	3	a	a	DET
taxlaw-2862	295	4	good	good	NOUN
taxlaw-2862	295	5	with	with	ADP
taxlaw-2862	295	6	an	an	DET
taxlaw-2862	295	7	underlying	underlie	VERB
taxlaw-2862	295	8	tax	tax	NOUN
taxlaw-2862	295	9	-	-	PUNCT
taxlaw-2862	295	10	free	free	ADJ
taxlaw-2862	295	11	price	price	NOUN
taxlaw-2862	295	12	of	of	ADP
taxlaw-2862	295	13	$	$	SYM
taxlaw-2862	295	14	400	400	NUM
taxlaw-2862	295	15	,	,	PUNCT
taxlaw-2862	295	16	the	the	DET
taxlaw-2862	295	17	effective	effective	ADJ
taxlaw-2862	295	18	tax	tax	NOUN
taxlaw-2862	295	19	rate	rate	NOUN
taxlaw-2862	295	20	is	be	AUX
taxlaw-2862	295	21	a	a	DET
taxlaw-2862	295	22	whopping	whopping	ADJ
taxlaw-2862	295	23	39.2	39.2	NUM
taxlaw-2862	295	24	percent	percent	NOUN
taxlaw-2862	295	25	.	.	PUNCT
taxlaw-2862	296	1	why	why	SCONJ
taxlaw-2862	296	2	is	be	AUX
taxlaw-2862	296	3	this	this	DET
taxlaw-2862	296	4	result	result	NOUN
taxlaw-2862	296	5	—	—	PUNCT
taxlaw-2862	296	6	a	a	DET
taxlaw-2862	296	7	20	20	NUM
taxlaw-2862	296	8	percent	percent	NOUN
taxlaw-2862	296	9	tax	tax	NOUN
taxlaw-2862	296	10	on	on	ADP
taxlaw-2862	296	11	a	a	DET
taxlaw-2862	296	12	direct	direct	ADJ
taxlaw-2862	296	13	sale	sale	NOUN
taxlaw-2862	296	14	versus	versus	ADP
taxlaw-2862	296	15	a	a	DET
taxlaw-2862	296	16	39.2	39.2	NUM
taxlaw-2862	296	17	percent	percent	NOUN
taxlaw-2862	296	18	tax	tax	NOUN
taxlaw-2862	296	19	through	through	ADP
taxlaw-2862	296	20	a	a	DET
taxlaw-2862	296	21	middle	middle	ADJ
taxlaw-2862	296	22	-	-	PUNCT
taxlaw-2862	296	23	person	person	NOUN
taxlaw-2862	296	24	—	—	PUNCT
taxlaw-2862	296	25	undesirable	undesirable	ADJ
taxlaw-2862	296	26	?	?	PUNCT
taxlaw-2862	297	1	two	two	NUM
taxlaw-2862	297	2	reasons	reason	NOUN
taxlaw-2862	297	3	stand	stand	VERB
taxlaw-2862	297	4	out	out	ADP
taxlaw-2862	297	5	.	.	PUNCT
taxlaw-2862	298	1	first	first	ADV
taxlaw-2862	298	2	,	,	PUNCT
taxlaw-2862	298	3	the	the	DET
taxlaw-2862	298	4	tax	tax	NOUN
taxlaw-2862	298	5	rate	rate	NOUN
taxlaw-2862	298	6	is	be	AUX
taxlaw-2862	298	7	determined	determine	VERB
taxlaw-2862	298	8	not	not	PART
taxlaw-2862	298	9	by	by	ADP
taxlaw-2862	298	10	a	a	DET
taxlaw-2862	298	11	reasoned	reason	VERB
taxlaw-2862	298	12	decision	decision	NOUN
taxlaw-2862	298	13	of	of	ADP
taxlaw-2862	298	14	a	a	DET
taxlaw-2862	298	15	legislator	legislator	NOUN
taxlaw-2862	298	16	or	or	CCONJ
taxlaw-2862	298	17	by	by	ADP
taxlaw-2862	298	18	voters	voter	NOUN
taxlaw-2862	298	19	,	,	PUNCT
taxlaw-2862	298	20	but	but	CCONJ
taxlaw-2862	298	21	by	by	ADP
taxlaw-2862	298	22	something	something	PRON
taxlaw-2862	298	23	else	else	ADV
taxlaw-2862	298	24	:	:	PUNCT
taxlaw-2862	298	25	a	a	DET
taxlaw-2862	298	26	transaction	transaction	NOUN
taxlaw-2862	298	27	’s	’	VERB
taxlaw-2862	298	28	arbitrary	arbitrary	ADJ
taxlaw-2862	298	29	position	position	NOUN
taxlaw-2862	298	30	in	in	ADP
taxlaw-2862	298	31	the	the	DET
taxlaw-2862	298	32	supply	supply	NOUN
taxlaw-2862	298	33	chain	chain	NOUN
taxlaw-2862	298	34	.	.	PUNCT
taxlaw-2862	299	1	this	this	DET
taxlaw-2862	299	2	arbitrariness	arbitrariness	NOUN
taxlaw-2862	299	3	is	be	AUX
taxlaw-2862	299	4	facially	facially	ADV
taxlaw-2862	299	5	suspect	suspect	ADJ
taxlaw-2862	299	6	:	:	PUNCT
taxlaw-2862	299	7	there	there	PRON
taxlaw-2862	299	8	is	be	VERB
taxlaw-2862	299	9	no	no	DET
taxlaw-2862	299	10	obvious	obvious	ADJ
taxlaw-2862	299	11	reason	reason	NOUN
taxlaw-2862	299	12	we	we	PRON
taxlaw-2862	299	13	would	would	AUX
taxlaw-2862	299	14	want	want	VERB
taxlaw-2862	299	15	robin	robin	PROPN
taxlaw-2862	299	16	to	to	PART
taxlaw-2862	299	17	bear	bear	VERB
taxlaw-2862	299	18	a	a	DET
taxlaw-2862	299	19	higher	high	ADJ
taxlaw-2862	299	20	effective	effective	ADJ
taxlaw-2862	299	21	tax	tax	NOUN
taxlaw-2862	299	22	rate	rate	NOUN
taxlaw-2862	299	23	than	than	ADP
taxlaw-2862	299	24	morgan	morgan	PROPN
taxlaw-2862	299	25	or	or	CCONJ
taxlaw-2862	299	26	lee	lee	PROPN
taxlaw-2862	299	27	.	.	PROPN
taxlaw-2862	299	28	nor	nor	CCONJ
taxlaw-2862	299	29	is	be	AUX
taxlaw-2862	299	30	there	there	PRON
taxlaw-2862	299	31	a	a	DET
taxlaw-2862	299	32	reason	reason	NOUN
taxlaw-2862	299	33	to	to	PART
taxlaw-2862	299	34	expect	expect	VERB
taxlaw-2862	299	35	that	that	SCONJ
taxlaw-2862	299	36	a	a	DET
taxlaw-2862	299	37	party	party	NOUN
taxlaw-2862	299	38	’s	’s	PART
taxlaw-2862	299	39	transactional	transactional	ADJ
taxlaw-2862	299	40	position	position	NOUN
taxlaw-2862	299	41	in	in	ADP
taxlaw-2862	299	42	the	the	DET
taxlaw-2862	299	43	50	50	NUM
taxlaw-2862	299	44	interestingly	interestingly	ADV
taxlaw-2862	299	45	,	,	PUNCT
taxlaw-2862	299	46	the	the	DET
taxlaw-2862	299	47	cascading	cascade	VERB
taxlaw-2862	299	48	sales	sale	NOUN
taxlaw-2862	299	49	tax	tax	NOUN
taxlaw-2862	299	50	incentive	incentive	NOUN
taxlaw-2862	299	51	in	in	ADP
taxlaw-2862	299	52	favor	favor	NOUN
taxlaw-2862	299	53	of	of	ADP
taxlaw-2862	299	54	self	self	NOUN
taxlaw-2862	299	55	-	-	PUNCT
taxlaw-2862	299	56	supply	supply	NOUN
taxlaw-2862	299	57	was	be	AUX
taxlaw-2862	299	58	cited	cite	VERB
taxlaw-2862	299	59	by	by	ADP
taxlaw-2862	299	60	coase	coase	PROPN
taxlaw-2862	299	61	as	as	ADP
taxlaw-2862	299	62	a	a	DET
taxlaw-2862	299	63	raison	raison	NOUN
taxlaw-2862	299	64	d’être	d’être	NOUN
taxlaw-2862	299	65	for	for	ADP
taxlaw-2862	299	66	the	the	DET
taxlaw-2862	299	67	existence	existence	NOUN
taxlaw-2862	299	68	of	of	ADP
taxlaw-2862	299	69	a	a	DET
taxlaw-2862	299	70	firm	firm	NOUN
taxlaw-2862	299	71	.	.	PUNCT
taxlaw-2862	300	1	see	see	VERB
taxlaw-2862	300	2	ronald	ronald	PROPN
taxlaw-2862	300	3	h.	h.	PROPN
taxlaw-2862	300	4	coase	coase	PROPN
taxlaw-2862	300	5	,	,	PUNCT
taxlaw-2862	300	6	the	the	DET
taxlaw-2862	300	7	nature	nature	NOUN
taxlaw-2862	300	8	of	of	ADP
taxlaw-2862	300	9	the	the	DET
taxlaw-2862	300	10	firm	firm	NOUN
taxlaw-2862	300	11	,	,	PUNCT
taxlaw-2862	300	12	4	4	NUM
taxlaw-2862	300	13	economica	economica	PROPN
taxlaw-2862	300	14	386	386	NUM
taxlaw-2862	300	15	,	,	PUNCT
taxlaw-2862	300	16	393	393	NUM
taxlaw-2862	300	17	(	(	PUNCT
taxlaw-2862	300	18	nov	nov	PROPN
taxlaw-2862	300	19	.	.	PROPN
taxlaw-2862	300	20	1937	1937	NUM
taxlaw-2862	300	21	)	)	PUNCT
taxlaw-2862	300	22	.	.	PUNCT
taxlaw-2862	301	1	2018	2018	NUM
taxlaw-2862	301	2	]	]	PUNCT
taxlaw-2862	301	3	on	on	ADP
taxlaw-2862	301	4	the	the	DET
taxlaw-2862	301	5	threshold	threshold	NOUN
taxlaw-2862	301	6	:	:	PUNCT
taxlaw-2862	301	7	smallness	smallness	NOUN
taxlaw-2862	301	8	and	and	CCONJ
taxlaw-2862	301	9	the	the	DET
taxlaw-2862	301	10	value	value	NOUN
taxlaw-2862	301	11	-	-	PUNCT
taxlaw-2862	301	12	added	add	VERB
taxlaw-2862	301	13	tax	tax	NOUN
taxlaw-2862	301	14	189	189	NUM
taxlaw-2862	301	15	supply	supply	NOUN
taxlaw-2862	301	16	chain	chain	NOUN
taxlaw-2862	301	17	would	would	AUX
taxlaw-2862	301	18	be	be	AUX
taxlaw-2862	301	19	related	relate	VERB
taxlaw-2862	301	20	to	to	ADP
taxlaw-2862	301	21	any	any	DET
taxlaw-2862	301	22	commonly	commonly	ADV
taxlaw-2862	301	23	accepted	accept	VERB
taxlaw-2862	301	24	basis	basis	NOUN
taxlaw-2862	301	25	for	for	ADP
taxlaw-2862	301	26	differential	differential	ADJ
taxlaw-2862	301	27	taxation	taxation	NOUN
taxlaw-2862	301	28	(	(	PUNCT
taxlaw-2862	301	29	e.g.	e.g.	ADV
taxlaw-2862	301	30	,	,	PUNCT
taxlaw-2862	301	31	ability	ability	NOUN
taxlaw-2862	301	32	to	to	PART
taxlaw-2862	301	33	pay	pay	VERB
taxlaw-2862	301	34	,	,	PUNCT
taxlaw-2862	301	35	economic	economic	ADJ
taxlaw-2862	301	36	need	need	NOUN
taxlaw-2862	301	37	,	,	PUNCT
taxlaw-2862	301	38	etc	etc	X
taxlaw-2862	301	39	.	.	X
taxlaw-2862	301	40	)	)	PUNCT
taxlaw-2862	301	41	.	.	PUNCT
taxlaw-2862	302	1	as	as	SCONJ
taxlaw-2862	302	2	such	such	ADJ
taxlaw-2862	302	3	,	,	PUNCT
taxlaw-2862	302	4	the	the	DET
taxlaw-2862	302	5	distributional	distributional	ADJ
taxlaw-2862	302	6	impacts	impact	NOUN
taxlaw-2862	302	7	on	on	ADP
taxlaw-2862	302	8	different	different	ADJ
taxlaw-2862	302	9	groups	group	NOUN
taxlaw-2862	302	10	in	in	ADP
taxlaw-2862	302	11	society	society	NOUN
taxlaw-2862	302	12	of	of	ADP
taxlaw-2862	302	13	a	a	DET
taxlaw-2862	302	14	cascading	cascade	VERB
taxlaw-2862	302	15	tax	tax	NOUN
taxlaw-2862	302	16	are	be	AUX
taxlaw-2862	302	17	notoriously	notoriously	ADV
taxlaw-2862	302	18	hard	hard	ADJ
taxlaw-2862	302	19	to	to	ADP
taxlaw-2862	302	20	assess.51	assess.51	PROPN
taxlaw-2862	302	21	second	second	ADV
taxlaw-2862	302	22	,	,	PUNCT
taxlaw-2862	302	23	in	in	ADP
taxlaw-2862	302	24	terms	term	NOUN
taxlaw-2862	302	25	of	of	ADP
taxlaw-2862	302	26	a	a	DET
taxlaw-2862	302	27	tax	tax	NOUN
taxlaw-2862	302	28	’s	’s	PART
taxlaw-2862	302	29	behavioral	behavioral	ADJ
taxlaw-2862	302	30	impact	impact	NOUN
taxlaw-2862	302	31	,	,	PUNCT
taxlaw-2862	302	32	the	the	DET
taxlaw-2862	302	33	differential	differential	NOUN
taxlaw-2862	302	34	in	in	ADP
taxlaw-2862	302	35	prices	price	NOUN
taxlaw-2862	302	36	created	create	VERB
taxlaw-2862	302	37	by	by	ADP
taxlaw-2862	302	38	the	the	DET
taxlaw-2862	302	39	tax	tax	NOUN
taxlaw-2862	302	40	cascade	cascade	NOUN
taxlaw-2862	302	41	gives	give	VERB
taxlaw-2862	302	42	robin	robin	PROPN
taxlaw-2862	302	43	a	a	DET
taxlaw-2862	302	44	strong	strong	ADJ
taxlaw-2862	302	45	incentive	incentive	NOUN
taxlaw-2862	302	46	to	to	PART
taxlaw-2862	302	47	“	"	PUNCT
taxlaw-2862	302	48	self	self	NOUN
taxlaw-2862	302	49	-	-	PUNCT
taxlaw-2862	302	50	supply	supply	NOUN
taxlaw-2862	302	51	”	"	PUNCT
taxlaw-2862	302	52	her	her	PRON
taxlaw-2862	302	53	carved	carve	VERB
taxlaw-2862	302	54	-	-	PUNCT
taxlaw-2862	302	55	bird	bird	NOUN
taxlaw-2862	302	56	input	input	NOUN
taxlaw-2862	302	57	(	(	PUNCT
taxlaw-2862	302	58	for	for	ADP
taxlaw-2862	302	59	instance	instance	NOUN
taxlaw-2862	302	60	,	,	PUNCT
taxlaw-2862	302	61	by	by	ADP
taxlaw-2862	302	62	scavenging	scavenge	VERB
taxlaw-2862	302	63	for	for	ADP
taxlaw-2862	302	64	wood	wood	NOUN
taxlaw-2862	302	65	,	,	PUNCT
taxlaw-2862	302	66	taking	take	VERB
taxlaw-2862	302	67	a	a	DET
taxlaw-2862	302	68	bird	bird	NOUN
taxlaw-2862	302	69	-	-	PUNCT
taxlaw-2862	302	70	carving	carve	VERB
taxlaw-2862	302	71	class	class	NOUN
taxlaw-2862	302	72	,	,	PUNCT
taxlaw-2862	302	73	and	and	CCONJ
taxlaw-2862	302	74	making	make	VERB
taxlaw-2862	302	75	the	the	DET
taxlaw-2862	302	76	birds	bird	NOUN
taxlaw-2862	302	77	herself	herself	PRON
taxlaw-2862	302	78	)	)	PUNCT
taxlaw-2862	302	79	or	or	CCONJ
taxlaw-2862	302	80	alternatively	alternatively	ADV
taxlaw-2862	302	81	through	through	ADP
taxlaw-2862	302	82	“	"	PUNCT
taxlaw-2862	302	83	vertically	vertically	ADV
taxlaw-2862	302	84	integrating	integrating	NOUN
taxlaw-2862	302	85	”	"	PUNCT
taxlaw-2862	302	86	her	her	PRON
taxlaw-2862	302	87	business	business	NOUN
taxlaw-2862	302	88	(	(	PUNCT
taxlaw-2862	302	89	for	for	ADP
taxlaw-2862	302	90	instance	instance	NOUN
taxlaw-2862	302	91	,	,	PUNCT
taxlaw-2862	302	92	by	by	ADP
taxlaw-2862	302	93	asking	ask	VERB
taxlaw-2862	302	94	lee	lee	PROPN
taxlaw-2862	302	95	to	to	PART
taxlaw-2862	302	96	become	become	VERB
taxlaw-2862	302	97	her	her	PRON
taxlaw-2862	302	98	employee	employee	NOUN
taxlaw-2862	302	99	rather	rather	ADV
taxlaw-2862	302	100	than	than	ADP
taxlaw-2862	302	101	her	her	PRON
taxlaw-2862	302	102	arms	arm	NOUN
taxlaw-2862	302	103	-	-	PUNCT
taxlaw-2862	302	104	length	length	NOUN
taxlaw-2862	302	105	supplier	supplier	NOUN
taxlaw-2862	302	106	)	)	PUNCT
taxlaw-2862	302	107	.	.	PUNCT
taxlaw-2862	303	1	by	by	ADP
taxlaw-2862	303	2	avoiding	avoid	VERB
taxlaw-2862	303	3	the	the	DET
taxlaw-2862	303	4	taxable	taxable	ADJ
taxlaw-2862	303	5	transaction	transaction	NOUN
taxlaw-2862	303	6	at	at	ADP
taxlaw-2862	303	7	the	the	DET
taxlaw-2862	303	8	intermediate	intermediate	ADJ
taxlaw-2862	303	9	stage	stage	NOUN
taxlaw-2862	303	10	,	,	PUNCT
taxlaw-2862	303	11	either	either	PRON
taxlaw-2862	303	12	of	of	ADP
taxlaw-2862	303	13	these	these	DET
taxlaw-2862	303	14	strategies	strategy	NOUN
taxlaw-2862	303	15	would	would	AUX
taxlaw-2862	303	16	allow	allow	VERB
taxlaw-2862	303	17	robin	robin	PROPN
taxlaw-2862	303	18	to	to	PART
taxlaw-2862	303	19	capture	capture	VERB
taxlaw-2862	303	20	a	a	DET
taxlaw-2862	303	21	portion	portion	NOUN
taxlaw-2862	303	22	of	of	ADP
taxlaw-2862	303	23	the	the	DET
taxlaw-2862	303	24	19.2	19.2	NUM
taxlaw-2862	303	25	percentage	percentage	NOUN
taxlaw-2862	303	26	point	point	NOUN
taxlaw-2862	303	27	tax	tax	NOUN
taxlaw-2862	303	28	differential	differential	NOUN
taxlaw-2862	303	29	that	that	PRON
taxlaw-2862	303	30	otherwise	otherwise	ADV
taxlaw-2862	303	31	would	would	AUX
taxlaw-2862	303	32	have	have	AUX
taxlaw-2862	303	33	been	be	AUX
taxlaw-2862	303	34	claimed	claim	VERB
taxlaw-2862	303	35	by	by	ADP
taxlaw-2862	303	36	the	the	DET
taxlaw-2862	303	37	government	government	NOUN
taxlaw-2862	303	38	.	.	PUNCT
taxlaw-2862	304	1	the	the	DET
taxlaw-2862	304	2	overarching	overarching	ADJ
taxlaw-2862	304	3	objective	objective	NOUN
taxlaw-2862	304	4	of	of	ADP
taxlaw-2862	304	5	optimal	optimal	ADJ
taxlaw-2862	304	6	tax	tax	NOUN
taxlaw-2862	304	7	design	design	NOUN
taxlaw-2862	304	8	is	be	AUX
taxlaw-2862	304	9	to	to	PART
taxlaw-2862	304	10	minimize	minimize	VERB
taxlaw-2862	304	11	the	the	DET
taxlaw-2862	304	12	extent	extent	NOUN
taxlaw-2862	304	13	to	to	PART
taxlaw-2862	304	14	which	which	PRON
taxlaw-2862	304	15	taxes	taxis	NOUN
taxlaw-2862	304	16	induce	induce	VERB
taxlaw-2862	304	17	people	people	NOUN
taxlaw-2862	304	18	like	like	ADP
taxlaw-2862	304	19	robin	robin	PROPN
taxlaw-2862	304	20	and	and	CCONJ
taxlaw-2862	304	21	lee	lee	PROPN
taxlaw-2862	304	22	to	to	PART
taxlaw-2862	304	23	change	change	VERB
taxlaw-2862	304	24	(	(	PUNCT
taxlaw-2862	304	25	“	"	PUNCT
taxlaw-2862	304	26	distort	distort	NOUN
taxlaw-2862	304	27	”	"	PUNCT
taxlaw-2862	304	28	)	)	PUNCT
taxlaw-2862	304	29	their	their	PRON
taxlaw-2862	304	30	behavior	behavior	NOUN
taxlaw-2862	304	31	in	in	ADP
taxlaw-2862	304	32	response	response	NOUN
taxlaw-2862	304	33	to	to	ADP
taxlaw-2862	304	34	a	a	DET
taxlaw-2862	304	35	tax.52	tax.52	NOUN
taxlaw-2862	304	36	the	the	DET
taxlaw-2862	304	37	costs	cost	NOUN
taxlaw-2862	304	38	and	and	CCONJ
taxlaw-2862	304	39	effort	effort	NOUN
taxlaw-2862	304	40	of	of	ADP
taxlaw-2862	304	41	pursuing	pursue	VERB
taxlaw-2862	304	42	these	these	DET
taxlaw-2862	304	43	tax	tax	NOUN
taxlaw-2862	304	44	-	-	PUNCT
taxlaw-2862	304	45	motivated	motivate	VERB
taxlaw-2862	304	46	changes	change	NOUN
taxlaw-2862	304	47	(	(	PUNCT
taxlaw-2862	304	48	“	"	PUNCT
taxlaw-2862	304	49	distortions	distortion	NOUN
taxlaw-2862	304	50	”	"	PUNCT
taxlaw-2862	304	51	)	)	PUNCT
taxlaw-2862	304	52	in	in	ADP
taxlaw-2862	304	53	decision	decision	NOUN
taxlaw-2862	304	54	-	-	PUNCT
taxlaw-2862	304	55	making	make	VERB
taxlaw-2862	304	56	and	and	CCONJ
taxlaw-2862	304	57	resource	resource	NOUN
taxlaw-2862	304	58	-	-	PUNCT
taxlaw-2862	304	59	allocation	allocation	NOUN
taxlaw-2862	304	60	are	be	AUX
taxlaw-2862	304	61	unintended	unintended	ADJ
taxlaw-2862	304	62	consequences	consequence	NOUN
taxlaw-2862	304	63	of	of	ADP
taxlaw-2862	304	64	the	the	DET
taxlaw-2862	304	65	turnover	turnover	NOUN
taxlaw-2862	304	66	tax	tax	NOUN
taxlaw-2862	304	67	.	.	PUNCT
taxlaw-2862	305	1	usually	usually	ADV
taxlaw-2862	305	2	,	,	PUNCT
taxlaw-2862	305	3	turnover	turnover	NOUN
taxlaw-2862	305	4	taxes	taxis	NOUN
taxlaw-2862	305	5	are	be	AUX
taxlaw-2862	305	6	intended	intend	VERB
taxlaw-2862	305	7	simply	simply	ADV
taxlaw-2862	305	8	to	to	PART
taxlaw-2862	305	9	raise	raise	VERB
taxlaw-2862	305	10	revenue	revenue	NOUN
taxlaw-2862	305	11	for	for	ADP
taxlaw-2862	305	12	use	use	NOUN
taxlaw-2862	305	13	by	by	ADP
taxlaw-2862	305	14	the	the	DET
taxlaw-2862	305	15	government	government	NOUN
taxlaw-2862	305	16	.	.	PUNCT
taxlaw-2862	306	1	what	what	PRON
taxlaw-2862	306	2	if	if	SCONJ
taxlaw-2862	306	3	there	there	PRON
taxlaw-2862	306	4	was	be	VERB
taxlaw-2862	306	5	a	a	DET
taxlaw-2862	306	6	similar	similar	ADJ
taxlaw-2862	306	7	tax	tax	NOUN
taxlaw-2862	306	8	that	that	PRON
taxlaw-2862	306	9	raised	raise	VERB
taxlaw-2862	306	10	the	the	DET
taxlaw-2862	306	11	same	same	ADJ
taxlaw-2862	306	12	amount	amount	NOUN
taxlaw-2862	306	13	of	of	ADP
taxlaw-2862	306	14	revenue	revenue	NOUN
taxlaw-2862	306	15	but	but	CCONJ
taxlaw-2862	306	16	induced	induce	VERB
taxlaw-2862	306	17	fewer	few	ADJ
taxlaw-2862	306	18	tax	tax	NOUN
taxlaw-2862	306	19	-	-	PUNCT
taxlaw-2862	306	20	motivated	motivate	VERB
taxlaw-2862	306	21	changes	change	NOUN
taxlaw-2862	306	22	by	by	ADP
taxlaw-2862	306	23	individuals	individual	NOUN
taxlaw-2862	306	24	?	?	PUNCT
taxlaw-2862	307	1	enter	enter	VERB
taxlaw-2862	307	2	the	the	DET
taxlaw-2862	307	3	input	input	NOUN
taxlaw-2862	307	4	-	-	PUNCT
taxlaw-2862	307	5	credit	credit	NOUN
taxlaw-2862	307	6	mechanism	mechanism	NOUN
taxlaw-2862	307	7	.	.	PUNCT
taxlaw-2862	308	1	to	to	PART
taxlaw-2862	308	2	see	see	VERB
taxlaw-2862	308	3	how	how	SCONJ
taxlaw-2862	308	4	it	it	PRON
taxlaw-2862	308	5	can	can	AUX
taxlaw-2862	308	6	remedy	remedy	VERB
taxlaw-2862	308	7	the	the	DET
taxlaw-2862	308	8	tax	tax	NOUN
taxlaw-2862	308	9	cascade	cascade	NOUN
taxlaw-2862	308	10	,	,	PUNCT
taxlaw-2862	308	11	suppose	suppose	VERB
taxlaw-2862	308	12	now	now	ADV
taxlaw-2862	308	13	that	that	SCONJ
taxlaw-2862	308	14	the	the	DET
taxlaw-2862	308	15	same	same	ADJ
taxlaw-2862	308	16	transactions	transaction	NOUN
taxlaw-2862	308	17	take	take	VERB
taxlaw-2862	308	18	place	place	NOUN
taxlaw-2862	308	19	,	,	PUNCT
taxlaw-2862	308	20	but	but	CCONJ
taxlaw-2862	308	21	the	the	DET
taxlaw-2862	308	22	20	20	NUM
taxlaw-2862	308	23	percent	percent	NOUN
taxlaw-2862	308	24	turnover	turnover	NOUN
taxlaw-2862	308	25	tax	tax	NOUN
taxlaw-2862	308	26	has	have	AUX
taxlaw-2862	308	27	been	be	AUX
taxlaw-2862	308	28	replaced	replace	VERB
taxlaw-2862	308	29	by	by	ADP
taxlaw-2862	308	30	a	a	DET
taxlaw-2862	308	31	20	20	NUM
taxlaw-2862	308	32	percent	percent	NOUN
taxlaw-2862	308	33	input	input	NOUN
taxlaw-2862	308	34	-	-	PUNCT
taxlaw-2862	308	35	credit	credit	NOUN
taxlaw-2862	308	36	vat	vat	NOUN
taxlaw-2862	308	37	.	.	PUNCT
taxlaw-2862	309	1	suppose	suppose	VERB
taxlaw-2862	309	2	further	far	ADV
taxlaw-2862	309	3	that	that	SCONJ
taxlaw-2862	309	4	robin	robin	PROPN
taxlaw-2862	309	5	,	,	PUNCT
taxlaw-2862	309	6	morgan	morgan	PROPN
taxlaw-2862	309	7	,	,	PUNCT
taxlaw-2862	309	8	and	and	CCONJ
taxlaw-2862	309	9	lee	lee	PROPN
taxlaw-2862	309	10	’s	’s	PART
taxlaw-2862	309	11	businesses	business	NOUN
taxlaw-2862	309	12	are	be	AUX
taxlaw-2862	309	13	all	all	PRON
taxlaw-2862	309	14	vat	vat	NOUN
taxlaw-2862	309	15	-	-	PUNCT
taxlaw-2862	309	16	registered	register	VERB
taxlaw-2862	309	17	(	(	PUNCT
taxlaw-2862	309	18	that	that	ADV
taxlaw-2862	309	19	is	is	ADV
taxlaw-2862	309	20	,	,	PUNCT
taxlaw-2862	309	21	there	there	PRON
taxlaw-2862	309	22	are	be	VERB
taxlaw-2862	309	23	no	no	DET
taxlaw-2862	309	24	small	small	ADJ
taxlaw-2862	309	25	supplier	supplier	NOUN
taxlaw-2862	309	26	exemption	exemption	NOUN
taxlaw-2862	309	27	considerations	consideration	NOUN
taxlaw-2862	309	28	in	in	ADP
taxlaw-2862	309	29	this	this	DET
taxlaw-2862	309	30	example	example	NOUN
taxlaw-2862	309	31	)	)	PUNCT
taxlaw-2862	309	32	.	.	PUNCT
taxlaw-2862	310	1	the	the	DET
taxlaw-2862	310	2	transactions	transaction	NOUN
taxlaw-2862	310	3	play	play	VERB
taxlaw-2862	310	4	out	out	ADP
taxlaw-2862	310	5	as	as	SCONJ
taxlaw-2862	310	6	follows	follow	VERB
taxlaw-2862	310	7	:	:	PUNCT
taxlaw-2862	310	8	1	1	X
taxlaw-2862	310	9	.	.	X
taxlaw-2862	310	10	when	when	SCONJ
taxlaw-2862	310	11	morgan	morgan	PROPN
taxlaw-2862	310	12	buys	buy	VERB
taxlaw-2862	310	13	the	the	DET
taxlaw-2862	310	14	carved	carve	VERB
taxlaw-2862	310	15	bird	bird	NOUN
taxlaw-2862	310	16	from	from	ADP
taxlaw-2862	310	17	lee	lee	PROPN
taxlaw-2862	310	18	for	for	ADP
taxlaw-2862	310	19	$	$	SYM
taxlaw-2862	310	20	100	100	NUM
taxlaw-2862	310	21	plus	plus	CCONJ
taxlaw-2862	310	22	$	$	SYM
taxlaw-2862	310	23	20	20	NUM
taxlaw-2862	310	24	tax	tax	NOUN
taxlaw-2862	310	25	,	,	PUNCT
taxlaw-2862	310	26	lee	lee	PROPN
taxlaw-2862	310	27	issues	issues	PROPN
taxlaw-2862	310	28	morgan	morgan	PROPN
taxlaw-2862	310	29	an	an	DET
taxlaw-2862	310	30	invoice	invoice	NOUN
taxlaw-2862	310	31	that	that	PRON
taxlaw-2862	310	32	lists	list	VERB
taxlaw-2862	310	33	these	these	DET
taxlaw-2862	310	34	amounts	amount	NOUN
taxlaw-2862	310	35	along	along	ADP
taxlaw-2862	310	36	with	with	ADP
taxlaw-2862	310	37	both	both	PRON
taxlaw-2862	310	38	of	of	ADP
taxlaw-2862	310	39	their	their	PRON
taxlaw-2862	310	40	vat	vat	NOUN
taxlaw-2862	310	41	registration	registration	NOUN
taxlaw-2862	310	42	numbers	number	NOUN
taxlaw-2862	310	43	.	.	PUNCT
taxlaw-2862	311	1	depending	depend	VERB
taxlaw-2862	311	2	on	on	ADP
taxlaw-2862	311	3	the	the	DET
taxlaw-2862	311	4	technological	technological	ADJ
taxlaw-2862	311	5	capacity	capacity	NOUN
taxlaw-2862	311	6	of	of	ADP
taxlaw-2862	311	7	the	the	DET
taxlaw-2862	311	8	tax	tax	NOUN
taxlaw-2862	311	9	authority	authority	NOUN
taxlaw-2862	311	10	,	,	PUNCT
taxlaw-2862	311	11	invoices	invoice	NOUN
taxlaw-2862	311	12	may	may	AUX
taxlaw-2862	311	13	or	or	CCONJ
taxlaw-2862	311	14	may	may	AUX
taxlaw-2862	311	15	not	not	PART
taxlaw-2862	311	16	be	be	AUX
taxlaw-2862	311	17	remitted	remit	VERB
taxlaw-2862	311	18	electronically	electronically	ADV
taxlaw-2862	311	19	to	to	ADP
taxlaw-2862	311	20	the	the	DET
taxlaw-2862	311	21	government	government	NOUN
taxlaw-2862	311	22	.	.	PUNCT
taxlaw-2862	312	1	2	2	X
taxlaw-2862	312	2	.	.	X
taxlaw-2862	312	3	the	the	DET
taxlaw-2862	312	4	vat	vat	NOUN
taxlaw-2862	312	5	outcome	outcome	NOUN
taxlaw-2862	312	6	for	for	ADP
taxlaw-2862	312	7	lee	lee	PROPN
taxlaw-2862	312	8	is	be	AUX
taxlaw-2862	312	9	that	that	SCONJ
taxlaw-2862	312	10	she	she	PRON
taxlaw-2862	312	11	owes	owe	VERB
taxlaw-2862	312	12	$	$	SYM
taxlaw-2862	312	13	20	20	NUM
taxlaw-2862	312	14	to	to	ADP
taxlaw-2862	312	15	the	the	DET
taxlaw-2862	312	16	government	government	NOUN
taxlaw-2862	312	17	.	.	PUNCT
taxlaw-2862	313	1	this	this	PRON
taxlaw-2862	313	2	is	be	AUX
taxlaw-2862	313	3	because	because	SCONJ
taxlaw-2862	313	4	no	no	DET
taxlaw-2862	313	5	input	input	NOUN
taxlaw-2862	313	6	tax	tax	NOUN
taxlaw-2862	313	7	credits	credit	NOUN
taxlaw-2862	313	8	were	be	AUX
taxlaw-2862	313	9	available	available	ADJ
taxlaw-2862	313	10	to	to	ADP
taxlaw-2862	313	11	her	she	PRON
taxlaw-2862	313	12	:	:	PUNCT
taxlaw-2862	313	13	her	her	PRON
taxlaw-2862	313	14	only	only	ADJ
taxlaw-2862	313	15	input	input	NOUN
taxlaw-2862	313	16	,	,	PUNCT
taxlaw-2862	313	17	aside	aside	ADV
taxlaw-2862	313	18	from	from	ADP
taxlaw-2862	313	19	her	her	PRON
taxlaw-2862	313	20	own	own	ADJ
taxlaw-2862	313	21	labor	labor	NOUN
taxlaw-2862	313	22	and	and	CCONJ
taxlaw-2862	313	23	creativity	creativity	NOUN
taxlaw-2862	313	24	,	,	PUNCT
taxlaw-2862	313	25	was	be	AUX
taxlaw-2862	313	26	the	the	DET
taxlaw-2862	313	27	scavenged	scavenge	VERB
taxlaw-2862	313	28	wood	wood	NOUN
taxlaw-2862	313	29	.	.	PUNCT
taxlaw-2862	314	1	51	51	NUM
taxlaw-2862	314	2	see	see	VERB
taxlaw-2862	314	3	bird	bird	NOUN
taxlaw-2862	314	4	&	&	CCONJ
taxlaw-2862	314	5	gendron	gendron	PROPN
taxlaw-2862	314	6	,	,	PUNCT
taxlaw-2862	314	7	supra	supra	PROPN
taxlaw-2862	314	8	note	note	NOUN
taxlaw-2862	314	9	1	1	NUM
taxlaw-2862	314	10	,	,	PUNCT
taxlaw-2862	314	11	at	at	ADP
taxlaw-2862	314	12	30	30	NUM
taxlaw-2862	314	13	(	(	PUNCT
taxlaw-2862	314	14	noting	note	VERB
taxlaw-2862	314	15	that	that	SCONJ
taxlaw-2862	314	16	general	general	ADJ
taxlaw-2862	314	17	sales	sale	NOUN
taxlaw-2862	314	18	taxes	taxis	NOUN
taxlaw-2862	314	19	,	,	PUNCT
taxlaw-2862	314	20	e.g.	e.g.	ADV
taxlaw-2862	314	21	,	,	PUNCT
taxlaw-2862	314	22	turnover	turnover	NOUN
taxlaw-2862	314	23	taxes	taxis	NOUN
taxlaw-2862	314	24	,	,	PUNCT
taxlaw-2862	314	25	are	be	AUX
taxlaw-2862	314	26	conceptually	conceptually	ADV
taxlaw-2862	314	27	simple	simple	ADJ
taxlaw-2862	314	28	but	but	CCONJ
taxlaw-2862	314	29	have	have	VERB
taxlaw-2862	314	30	the	the	DET
taxlaw-2862	314	31	effect	effect	NOUN
taxlaw-2862	314	32	of	of	ADP
taxlaw-2862	314	33	discouraging	discourage	VERB
taxlaw-2862	314	34	investment	investment	NOUN
taxlaw-2862	314	35	and	and	CCONJ
taxlaw-2862	314	36	exports	export	NOUN
taxlaw-2862	314	37	while	while	SCONJ
taxlaw-2862	314	38	creating	create	VERB
taxlaw-2862	314	39	uncertain	uncertain	ADJ
taxlaw-2862	314	40	distributional	distributional	ADJ
taxlaw-2862	314	41	and	and	CCONJ
taxlaw-2862	314	42	price	price	NOUN
taxlaw-2862	314	43	effects	effect	NOUN
taxlaw-2862	314	44	because	because	SCONJ
taxlaw-2862	314	45	the	the	DET
taxlaw-2862	314	46	tax	tax	NOUN
taxlaw-2862	314	47	burden	burden	NOUN
taxlaw-2862	314	48	borne	bear	VERB
taxlaw-2862	314	49	by	by	ADP
taxlaw-2862	314	50	a	a	DET
taxlaw-2862	314	51	particular	particular	ADJ
taxlaw-2862	314	52	exchange	exchange	NOUN
taxlaw-2862	314	53	depends	depend	VERB
taxlaw-2862	314	54	on	on	ADP
taxlaw-2862	314	55	“	"	PUNCT
taxlaw-2862	314	56	how	how	SCONJ
taxlaw-2862	314	57	many	many	ADJ
taxlaw-2862	314	58	prior	prior	ADJ
taxlaw-2862	314	59	taxed	tax	VERB
taxlaw-2862	314	60	transactions	transaction	NOUN
taxlaw-2862	314	61	are	be	AUX
taxlaw-2862	314	62	embodied	embody	VERB
taxlaw-2862	314	63	in	in	ADP
taxlaw-2862	314	64	its	its	PRON
taxlaw-2862	314	65	sales	sale	NOUN
taxlaw-2862	314	66	price	price	NOUN
taxlaw-2862	314	67	”	"	PUNCT
taxlaw-2862	314	68	)	)	PUNCT
taxlaw-2862	314	69	.	.	PUNCT
taxlaw-2862	315	1	assessing	assess	VERB
taxlaw-2862	315	2	the	the	DET
taxlaw-2862	315	3	distributional	distributional	ADJ
taxlaw-2862	315	4	effects	effect	NOUN
taxlaw-2862	315	5	of	of	ADP
taxlaw-2862	315	6	a	a	DET
taxlaw-2862	315	7	turnover	turnover	NOUN
taxlaw-2862	315	8	tax	tax	NOUN
taxlaw-2862	315	9	would	would	AUX
taxlaw-2862	315	10	require	require	VERB
taxlaw-2862	315	11	knowing	know	VERB
taxlaw-2862	315	12	the	the	DET
taxlaw-2862	315	13	extent	extent	NOUN
taxlaw-2862	315	14	to	to	PART
taxlaw-2862	315	15	which	which	PRON
taxlaw-2862	315	16	those	those	PRON
taxlaw-2862	315	17	who	who	PRON
taxlaw-2862	315	18	are	be	AUX
taxlaw-2862	315	19	less	less	ADV
taxlaw-2862	315	20	well	well	ADV
taxlaw-2862	315	21	-	-	PUNCT
taxlaw-2862	315	22	off	off	ADP
taxlaw-2862	315	23	consume	consume	NOUN
taxlaw-2862	315	24	commodities	commodity	NOUN
taxlaw-2862	315	25	at	at	ADP
taxlaw-2862	315	26	a	a	DET
taxlaw-2862	315	27	“	"	PUNCT
taxlaw-2862	315	28	later	later	ADV
taxlaw-2862	315	29	”	"	PUNCT
taxlaw-2862	315	30	(	(	PUNCT
taxlaw-2862	315	31	more	more	ADV
taxlaw-2862	315	32	downstream	downstream	ADJ
taxlaw-2862	315	33	)	)	PUNCT
taxlaw-2862	315	34	stage	stage	NOUN
taxlaw-2862	315	35	in	in	ADP
taxlaw-2862	315	36	the	the	DET
taxlaw-2862	315	37	supply	supply	NOUN
taxlaw-2862	315	38	chain	chain	NOUN
taxlaw-2862	315	39	;	;	PUNCT
taxlaw-2862	315	40	consuming	consume	VERB
taxlaw-2862	315	41	at	at	ADP
taxlaw-2862	315	42	a	a	DET
taxlaw-2862	315	43	more	more	ADV
taxlaw-2862	315	44	downstream	downstream	ADJ
taxlaw-2862	315	45	stage	stage	NOUN
taxlaw-2862	315	46	would	would	AUX
taxlaw-2862	315	47	cause	cause	VERB
taxlaw-2862	315	48	the	the	DET
taxlaw-2862	315	49	poor	poor	ADJ
taxlaw-2862	315	50	to	to	PART
taxlaw-2862	315	51	face	face	VERB
taxlaw-2862	315	52	higher	high	ADJ
taxlaw-2862	315	53	after	after	ADP
taxlaw-2862	315	54	-	-	PUNCT
taxlaw-2862	315	55	tax	tax	NOUN
taxlaw-2862	315	56	prices	price	NOUN
taxlaw-2862	315	57	and	and	CCONJ
taxlaw-2862	315	58	a	a	DET
taxlaw-2862	315	59	higher	higher	ADV
taxlaw-2862	315	60	effective	effective	ADJ
taxlaw-2862	315	61	tax	tax	NOUN
taxlaw-2862	315	62	burden	burden	NOUN
taxlaw-2862	315	63	.	.	PUNCT
taxlaw-2862	316	1	similarly	similarly	ADV
taxlaw-2862	316	2	,	,	PUNCT
taxlaw-2862	316	3	one	one	PRON
taxlaw-2862	316	4	might	might	AUX
taxlaw-2862	316	5	think	think	VERB
taxlaw-2862	316	6	that	that	SCONJ
taxlaw-2862	316	7	better	well	ADJ
taxlaw-2862	316	8	-	-	PUNCT
taxlaw-2862	316	9	off	off	ADP
taxlaw-2862	316	10	consumers	consumer	NOUN
taxlaw-2862	316	11	could	could	AUX
taxlaw-2862	316	12	“	"	PUNCT
taxlaw-2862	316	13	negotiate	negotiate	VERB
taxlaw-2862	316	14	around	around	ADP
taxlaw-2862	316	15	”	"	PUNCT
taxlaw-2862	316	16	the	the	DET
taxlaw-2862	316	17	tax	tax	NOUN
taxlaw-2862	316	18	cascade	cascade	NOUN
taxlaw-2862	316	19	in	in	ADP
taxlaw-2862	316	20	a	a	DET
taxlaw-2862	316	21	coasian	coasian	ADJ
taxlaw-2862	316	22	fashion	fashion	NOUN
taxlaw-2862	316	23	(	(	PUNCT
taxlaw-2862	316	24	e.g.	e.g.	ADV
taxlaw-2862	316	25	,	,	PUNCT
taxlaw-2862	316	26	by	by	ADP
taxlaw-2862	316	27	forming	form	VERB
taxlaw-2862	316	28	a	a	DET
taxlaw-2862	316	29	firm	firm	NOUN
taxlaw-2862	316	30	)	)	PUNCT
taxlaw-2862	316	31	whereas	whereas	SCONJ
taxlaw-2862	316	32	this	this	PRON
taxlaw-2862	316	33	would	would	AUX
taxlaw-2862	316	34	be	be	AUX
taxlaw-2862	316	35	hard	hard	ADJ
taxlaw-2862	316	36	for	for	ADP
taxlaw-2862	316	37	those	those	PRON
taxlaw-2862	316	38	with	with	ADP
taxlaw-2862	316	39	fewer	few	ADJ
taxlaw-2862	316	40	resources	resource	NOUN
taxlaw-2862	316	41	.	.	PUNCT
taxlaw-2862	317	1	however	however	ADV
taxlaw-2862	317	2	,	,	PUNCT
taxlaw-2862	317	3	speculation	speculation	NOUN
taxlaw-2862	317	4	would	would	AUX
taxlaw-2862	317	5	need	need	VERB
taxlaw-2862	317	6	to	to	PART
taxlaw-2862	317	7	be	be	AUX
taxlaw-2862	317	8	backed	back	VERB
taxlaw-2862	317	9	up	up	ADP
taxlaw-2862	317	10	by	by	ADP
taxlaw-2862	317	11	data	datum	NOUN
taxlaw-2862	317	12	to	to	PART
taxlaw-2862	317	13	accurately	accurately	ADV
taxlaw-2862	317	14	assess	assess	VERB
taxlaw-2862	317	15	who	who	PRON
taxlaw-2862	317	16	was	be	AUX
taxlaw-2862	317	17	being	be	AUX
taxlaw-2862	317	18	hurt	hurt	VERB
taxlaw-2862	317	19	(	(	PUNCT
taxlaw-2862	317	20	or	or	CCONJ
taxlaw-2862	317	21	helped	help	VERB
taxlaw-2862	317	22	)	)	PUNCT
taxlaw-2862	317	23	by	by	ADP
taxlaw-2862	317	24	a	a	DET
taxlaw-2862	317	25	cascading	cascade	VERB
taxlaw-2862	317	26	tax	tax	NOUN
taxlaw-2862	317	27	.	.	PUNCT
taxlaw-2862	318	1	52	52	NUM
taxlaw-2862	318	2	this	this	PRON
taxlaw-2862	318	3	is	be	AUX
taxlaw-2862	318	4	true	true	ADJ
taxlaw-2862	318	5	unless	unless	SCONJ
taxlaw-2862	318	6	behavioral	behavioral	ADJ
taxlaw-2862	318	7	change	change	NOUN
taxlaw-2862	318	8	is	be	AUX
taxlaw-2862	318	9	the	the	DET
taxlaw-2862	318	10	stated	state	VERB
taxlaw-2862	318	11	goal	goal	NOUN
taxlaw-2862	318	12	of	of	ADP
taxlaw-2862	318	13	the	the	DET
taxlaw-2862	318	14	tax	tax	NOUN
taxlaw-2862	318	15	.	.	PUNCT
taxlaw-2862	319	1	in	in	ADP
taxlaw-2862	319	2	this	this	DET
taxlaw-2862	319	3	regard	regard	NOUN
taxlaw-2862	319	4	,	,	PUNCT
taxlaw-2862	319	5	excise	excise	NOUN
taxlaw-2862	319	6	taxes	taxis	NOUN
taxlaw-2862	319	7	such	such	ADJ
taxlaw-2862	319	8	as	as	ADP
taxlaw-2862	319	9	alcohol	alcohol	NOUN
taxlaw-2862	319	10	or	or	CCONJ
taxlaw-2862	319	11	tobacco	tobacco	NOUN
taxlaw-2862	319	12	“	"	PUNCT
taxlaw-2862	319	13	sin	sin	NOUN
taxlaw-2862	319	14	taxes	taxis	NOUN
taxlaw-2862	319	15	”	"	PUNCT
taxlaw-2862	319	16	or	or	CCONJ
taxlaw-2862	319	17	fuel	fuel	NOUN
taxlaw-2862	319	18	taxes	taxis	NOUN
taxlaw-2862	319	19	are	be	AUX
taxlaw-2862	319	20	fundamentally	fundamentally	ADV
taxlaw-2862	319	21	different	different	ADJ
taxlaw-2862	319	22	than	than	ADP
taxlaw-2862	319	23	,	,	PUNCT
taxlaw-2862	319	24	and	and	CCONJ
taxlaw-2862	319	25	have	have	VERB
taxlaw-2862	319	26	diametrically	diametrically	ADV
taxlaw-2862	319	27	opposed	oppose	VERB
taxlaw-2862	319	28	objectives	objective	NOUN
taxlaw-2862	319	29	from	from	ADP
taxlaw-2862	319	30	,	,	PUNCT
taxlaw-2862	319	31	an	an	DET
taxlaw-2862	319	32	indirect	indirect	ADJ
taxlaw-2862	319	33	tax	tax	NOUN
taxlaw-2862	319	34	on	on	ADP
taxlaw-2862	319	35	consumption	consumption	NOUN
taxlaw-2862	319	36	designed	design	VERB
taxlaw-2862	319	37	to	to	PART
taxlaw-2862	319	38	raise	raise	VERB
taxlaw-2862	319	39	revenue	revenue	NOUN
taxlaw-2862	319	40	(	(	PUNCT
taxlaw-2862	319	41	e.g.	e.g.	ADV
taxlaw-2862	319	42	,	,	PUNCT
taxlaw-2862	319	43	like	like	ADP
taxlaw-2862	319	44	a	a	DET
taxlaw-2862	319	45	vat	vat	NOUN
taxlaw-2862	319	46	)	)	PUNCT
taxlaw-2862	319	47	.	.	PUNCT
taxlaw-2862	320	1	see	see	VERB
taxlaw-2862	320	2	james	james	PROPN
taxlaw-2862	320	3	a.	a.	PROPN
taxlaw-2862	320	4	mirrlees	mirrlees	PROPN
taxlaw-2862	320	5	,	,	PUNCT
taxlaw-2862	320	6	an	an	DET
taxlaw-2862	320	7	exploration	exploration	NOUN
taxlaw-2862	320	8	in	in	ADP
taxlaw-2862	320	9	the	the	DET
taxlaw-2862	320	10	theory	theory	NOUN
taxlaw-2862	320	11	of	of	ADP
taxlaw-2862	320	12	optimum	optimum	ADJ
taxlaw-2862	320	13	income	income	NOUN
taxlaw-2862	320	14	taxation	taxation	NOUN
taxlaw-2862	320	15	,	,	PUNCT
taxlaw-2862	320	16	38	38	NUM
taxlaw-2862	320	17	rev	rev	X
taxlaw-2862	320	18	.	.	PROPN
taxlaw-2862	320	19	econ	econ	PROPN
taxlaw-2862	320	20	.	.	PUNCT
taxlaw-2862	321	1	studs	stud	NOUN
taxlaw-2862	321	2	.	.	PUNCT
taxlaw-2862	322	1	175	175	NUM
taxlaw-2862	322	2	(	(	PUNCT
taxlaw-2862	322	3	1971	1971	NUM
taxlaw-2862	322	4	)	)	PUNCT
taxlaw-2862	322	5	.	.	PUNCT
taxlaw-2862	323	1	190	190	NUM
taxlaw-2862	323	2	columbia	columbia	PROPN
taxlaw-2862	323	3	journal	journal	PROPN
taxlaw-2862	323	4	of	of	ADP
taxlaw-2862	323	5	tax	tax	NOUN
taxlaw-2862	323	6	law	law	NOUN
taxlaw-2862	323	7	[	[	X
taxlaw-2862	323	8	vol.9:177	vol.9:177	X
taxlaw-2862	323	9	3	3	NUM
taxlaw-2862	323	10	.	.	PUNCT
taxlaw-2862	324	1	next	next	ADJ
taxlaw-2862	324	2	,	,	PUNCT
taxlaw-2862	324	3	morgan	morgan	PROPN
taxlaw-2862	324	4	sells	sell	VERB
taxlaw-2862	324	5	the	the	DET
taxlaw-2862	324	6	cuckoo	cuckoo	NOUN
taxlaw-2862	324	7	bird	bird	NOUN
taxlaw-2862	324	8	to	to	ADP
taxlaw-2862	324	9	robin	robin	PROPN
taxlaw-2862	324	10	for	for	ADP
taxlaw-2862	324	11	$	$	SYM
taxlaw-2862	324	12	200	200	NUM
taxlaw-2862	324	13	plus	plus	CCONJ
taxlaw-2862	324	14	$	$	SYM
taxlaw-2862	324	15	40	40	NUM
taxlaw-2862	324	16	tax	tax	NOUN
taxlaw-2862	324	17	;	;	PUNCT
taxlaw-2862	324	18	morgan	morgan	PROPN
taxlaw-2862	324	19	issues	issues	PROPN
taxlaw-2862	324	20	robin	robin	PROPN
taxlaw-2862	324	21	a	a	DET
taxlaw-2862	324	22	receipt	receipt	NOUN
taxlaw-2862	324	23	listing	list	VERB
taxlaw-2862	324	24	these	these	DET
taxlaw-2862	324	25	amounts	amount	NOUN
taxlaw-2862	324	26	and	and	CCONJ
taxlaw-2862	324	27	both	both	PRON
taxlaw-2862	324	28	of	of	ADP
taxlaw-2862	324	29	their	their	PRON
taxlaw-2862	324	30	vat	vat	NOUN
taxlaw-2862	324	31	registration	registration	NOUN
taxlaw-2862	324	32	numbers	number	NOUN
taxlaw-2862	324	33	.	.	PUNCT
taxlaw-2862	325	1	4	4	X
taxlaw-2862	325	2	.	.	X
taxlaw-2862	325	3	the	the	DET
taxlaw-2862	325	4	vat	vat	NOUN
taxlaw-2862	325	5	outcome	outcome	NOUN
taxlaw-2862	325	6	for	for	ADP
taxlaw-2862	325	7	morgan	morgan	PROPN
taxlaw-2862	325	8	is	be	AUX
taxlaw-2862	325	9	that	that	SCONJ
taxlaw-2862	325	10	the	the	DET
taxlaw-2862	325	11	$	$	SYM
taxlaw-2862	325	12	20	20	NUM
taxlaw-2862	325	13	input	input	NOUN
taxlaw-2862	325	14	tax	tax	NOUN
taxlaw-2862	325	15	credit	credit	NOUN
taxlaw-2862	325	16	can	can	AUX
taxlaw-2862	325	17	be	be	AUX
taxlaw-2862	325	18	used	use	VERB
taxlaw-2862	325	19	to	to	PART
taxlaw-2862	325	20	offset	offset	VERB
taxlaw-2862	325	21	the	the	DET
taxlaw-2862	325	22	$	$	SYM
taxlaw-2862	325	23	40	40	NUM
taxlaw-2862	325	24	tax	tax	NOUN
taxlaw-2862	325	25	that	that	PRON
taxlaw-2862	325	26	she	she	PRON
taxlaw-2862	325	27	collected	collect	VERB
taxlaw-2862	325	28	on	on	ADP
taxlaw-2862	325	29	her	her	PRON
taxlaw-2862	325	30	sale	sale	NOUN
taxlaw-2862	325	31	of	of	ADP
taxlaw-2862	325	32	the	the	DET
taxlaw-2862	325	33	$	$	SYM
taxlaw-2862	325	34	200	200	NUM
taxlaw-2862	325	35	bird	bird	NOUN
taxlaw-2862	325	36	to	to	ADP
taxlaw-2862	325	37	robin	robin	PROPN
taxlaw-2862	325	38	.	.	PUNCT
taxlaw-2862	326	1	morgan	morgan	PROPN
taxlaw-2862	326	2	’s	’s	PART
taxlaw-2862	326	3	net	net	ADJ
taxlaw-2862	326	4	vat	vat	NOUN
taxlaw-2862	326	5	liability	liability	NOUN
taxlaw-2862	326	6	is	be	AUX
taxlaw-2862	326	7	$	$	SYM
taxlaw-2862	326	8	20	20	NUM
taxlaw-2862	326	9	.	.	PUNCT
taxlaw-2862	327	1	5	5	NUM
taxlaw-2862	327	2	.	.	X
taxlaw-2862	328	1	last	last	ADJ
taxlaw-2862	328	2	,	,	PUNCT
taxlaw-2862	328	3	robin	robin	PROPN
taxlaw-2862	328	4	sells	sell	VERB
taxlaw-2862	328	5	her	her	PRON
taxlaw-2862	328	6	finished	finished	ADJ
taxlaw-2862	328	7	cuckoo	cuckoo	NOUN
taxlaw-2862	328	8	clock	clock	NOUN
taxlaw-2862	328	9	to	to	ADP
taxlaw-2862	328	10	a	a	DET
taxlaw-2862	328	11	customer	customer	NOUN
taxlaw-2862	328	12	for	for	ADP
taxlaw-2862	328	13	$	$	SYM
taxlaw-2862	328	14	400	400	NUM
taxlaw-2862	328	15	plus	plus	CCONJ
taxlaw-2862	328	16	$	$	SYM
taxlaw-2862	328	17	80	80	NUM
taxlaw-2862	328	18	tax	tax	NOUN
taxlaw-2862	328	19	,	,	PUNCT
taxlaw-2862	328	20	robin	robin	PROPN
taxlaw-2862	328	21	does	do	AUX
taxlaw-2862	328	22	n’t	not	PART
taxlaw-2862	328	23	issue	issue	VERB
taxlaw-2862	328	24	a	a	DET
taxlaw-2862	328	25	receipt	receipt	NOUN
taxlaw-2862	328	26	because	because	SCONJ
taxlaw-2862	328	27	(	(	PUNCT
taxlaw-2862	328	28	by	by	ADP
taxlaw-2862	328	29	assumption	assumption	NOUN
taxlaw-2862	328	30	)	)	PUNCT
taxlaw-2862	328	31	the	the	DET
taxlaw-2862	328	32	final	final	ADJ
taxlaw-2862	328	33	retail	retail	ADJ
taxlaw-2862	328	34	customer	customer	NOUN
taxlaw-2862	328	35	is	be	AUX
taxlaw-2862	328	36	not	not	PART
taxlaw-2862	328	37	a	a	DET
taxlaw-2862	328	38	vat	vat	NOUN
taxlaw-2862	328	39	-	-	PUNCT
taxlaw-2862	328	40	registered	register	VERB
taxlaw-2862	328	41	business	business	NOUN
taxlaw-2862	328	42	.	.	PUNCT
taxlaw-2862	329	1	6	6	X
taxlaw-2862	329	2	.	.	PUNCT
taxlaw-2862	329	3	the	the	DET
taxlaw-2862	329	4	vat	vat	NOUN
taxlaw-2862	329	5	outcome	outcome	NOUN
taxlaw-2862	329	6	for	for	ADP
taxlaw-2862	329	7	robin	robin	PROPN
taxlaw-2862	329	8	is	be	AUX
taxlaw-2862	329	9	that	that	SCONJ
taxlaw-2862	329	10	the	the	DET
taxlaw-2862	329	11	$	$	SYM
taxlaw-2862	329	12	40	40	NUM
taxlaw-2862	329	13	input	input	NOUN
taxlaw-2862	329	14	tax	tax	NOUN
taxlaw-2862	329	15	credit	credit	NOUN
taxlaw-2862	329	16	can	can	AUX
taxlaw-2862	329	17	be	be	AUX
taxlaw-2862	329	18	used	use	VERB
taxlaw-2862	329	19	to	to	PART
taxlaw-2862	329	20	offset	offset	VERB
taxlaw-2862	329	21	the	the	DET
taxlaw-2862	329	22	$	$	SYM
taxlaw-2862	329	23	80	80	NUM
taxlaw-2862	329	24	in	in	ADP
taxlaw-2862	329	25	tax	tax	NOUN
taxlaw-2862	329	26	that	that	PRON
taxlaw-2862	329	27	she	she	PRON
taxlaw-2862	329	28	collected	collect	VERB
taxlaw-2862	329	29	from	from	ADP
taxlaw-2862	329	30	her	her	PRON
taxlaw-2862	329	31	customer	customer	NOUN
taxlaw-2862	329	32	on	on	ADP
taxlaw-2862	329	33	the	the	DET
taxlaw-2862	329	34	sale	sale	NOUN
taxlaw-2862	329	35	.	.	PUNCT
taxlaw-2862	330	1	robin	robin	PROPN
taxlaw-2862	330	2	’s	’s	PART
taxlaw-2862	330	3	net	net	ADJ
taxlaw-2862	330	4	vat	vat	NOUN
taxlaw-2862	330	5	liability	liability	NOUN
taxlaw-2862	330	6	is	be	AUX
taxlaw-2862	330	7	$	$	SYM
taxlaw-2862	330	8	40	40	NUM
taxlaw-2862	330	9	.	.	PUNCT
taxlaw-2862	331	1	the	the	DET
taxlaw-2862	331	2	vat	vat	NOUN
taxlaw-2862	331	3	’s	’s	PART
taxlaw-2862	331	4	solution	solution	NOUN
taxlaw-2862	331	5	to	to	ADP
taxlaw-2862	331	6	the	the	DET
taxlaw-2862	331	7	tax	tax	NOUN
taxlaw-2862	331	8	cascade	cascade	NOUN
taxlaw-2862	331	9	problem	problem	NOUN
taxlaw-2862	331	10	takes	take	VERB
taxlaw-2862	331	11	place	place	NOUN
taxlaw-2862	331	12	in	in	ADP
taxlaw-2862	331	13	the	the	DET
taxlaw-2862	331	14	third	third	ADJ
taxlaw-2862	331	15	and	and	CCONJ
taxlaw-2862	331	16	fifth	fifth	ADJ
taxlaw-2862	331	17	steps	step	NOUN
taxlaw-2862	331	18	above	above	ADV
taxlaw-2862	331	19	.	.	PUNCT
taxlaw-2862	332	1	because	because	SCONJ
taxlaw-2862	332	2	of	of	ADP
taxlaw-2862	332	3	the	the	DET
taxlaw-2862	332	4	availability	availability	NOUN
taxlaw-2862	332	5	of	of	ADP
taxlaw-2862	332	6	input	input	NOUN
taxlaw-2862	332	7	tax	tax	NOUN
taxlaw-2862	332	8	credits	credit	NOUN
taxlaw-2862	332	9	,	,	PUNCT
taxlaw-2862	332	10	morgan	morgan	PROPN
taxlaw-2862	332	11	does	do	AUX
taxlaw-2862	332	12	not	not	PART
taxlaw-2862	332	13	need	need	VERB
taxlaw-2862	332	14	to	to	PART
taxlaw-2862	332	15	pass	pass	VERB
taxlaw-2862	332	16	the	the	DET
taxlaw-2862	332	17	input	input	NOUN
taxlaw-2862	332	18	tax	tax	NOUN
taxlaw-2862	332	19	that	that	PRON
taxlaw-2862	332	20	she	she	PRON
taxlaw-2862	332	21	paid	pay	VERB
taxlaw-2862	332	22	to	to	PART
taxlaw-2862	332	23	lee	lee	VERB
taxlaw-2862	332	24	along	along	ADP
taxlaw-2862	332	25	to	to	ADP
taxlaw-2862	332	26	robin	robin	PROPN
taxlaw-2862	332	27	,	,	PUNCT
taxlaw-2862	332	28	and	and	CCONJ
taxlaw-2862	332	29	robin	robin	PROPN
taxlaw-2862	332	30	does	do	AUX
taxlaw-2862	332	31	not	not	PART
taxlaw-2862	332	32	need	need	VERB
taxlaw-2862	332	33	to	to	PART
taxlaw-2862	332	34	pass	pass	VERB
taxlaw-2862	332	35	the	the	DET
taxlaw-2862	332	36	input	input	NOUN
taxlaw-2862	332	37	tax	tax	NOUN
taxlaw-2862	332	38	that	that	PRON
taxlaw-2862	332	39	she	she	PRON
taxlaw-2862	332	40	paid	pay	VERB
taxlaw-2862	332	41	to	to	ADP
taxlaw-2862	332	42	morgan	morgan	PROPN
taxlaw-2862	332	43	along	along	ADP
taxlaw-2862	332	44	to	to	ADP
taxlaw-2862	332	45	the	the	DET
taxlaw-2862	332	46	final	final	ADJ
taxlaw-2862	332	47	consumer	consumer	NOUN
taxlaw-2862	332	48	,	,	PUNCT
taxlaw-2862	332	49	so	so	CCONJ
taxlaw-2862	332	50	tax	tax	NOUN
taxlaw-2862	332	51	is	be	AUX
taxlaw-2862	332	52	not	not	PART
taxlaw-2862	332	53	layered	layer	VERB
taxlaw-2862	332	54	on	on	ADP
taxlaw-2862	332	55	tax	tax	NOUN
taxlaw-2862	332	56	.	.	PUNCT
taxlaw-2862	333	1	similarly	similarly	ADV
taxlaw-2862	333	2	,	,	PUNCT
taxlaw-2862	333	3	tax	tax	NOUN
taxlaw-2862	333	4	on	on	ADP
taxlaw-2862	333	5	the	the	DET
taxlaw-2862	333	6	value	value	NOUN
taxlaw-2862	333	7	-	-	PUNCT
taxlaw-2862	333	8	added	add	VERB
taxlaw-2862	333	9	(	(	PUNCT
taxlaw-2862	333	10	the	the	DET
taxlaw-2862	333	11	difference	difference	NOUN
taxlaw-2862	333	12	between	between	ADP
taxlaw-2862	333	13	taxed	tax	VERB
taxlaw-2862	333	14	inputs	input	NOUN
taxlaw-2862	333	15	and	and	CCONJ
taxlaw-2862	333	16	taxed	tax	VERB
taxlaw-2862	333	17	outputs	output	NOUN
taxlaw-2862	333	18	)	)	PUNCT
taxlaw-2862	333	19	at	at	ADP
taxlaw-2862	333	20	each	each	DET
taxlaw-2862	333	21	stage	stage	NOUN
taxlaw-2862	333	22	of	of	ADP
taxlaw-2862	333	23	the	the	DET
taxlaw-2862	333	24	transaction	transaction	NOUN
taxlaw-2862	333	25	does	do	AUX
taxlaw-2862	333	26	not	not	PART
taxlaw-2862	333	27	cascade	cascade	VERB
taxlaw-2862	333	28	on	on	ADP
taxlaw-2862	333	29	itself	itself	PRON
taxlaw-2862	333	30	.	.	PUNCT
taxlaw-2862	334	1	the	the	DET
taxlaw-2862	334	2	effective	effective	ADJ
taxlaw-2862	334	3	tax	tax	NOUN
taxlaw-2862	334	4	rate	rate	NOUN
taxlaw-2862	334	5	at	at	ADP
taxlaw-2862	334	6	each	each	DET
taxlaw-2862	334	7	stage	stage	NOUN
taxlaw-2862	334	8	in	in	ADP
taxlaw-2862	334	9	the	the	DET
taxlaw-2862	334	10	supply	supply	NOUN
taxlaw-2862	334	11	chain	chain	NOUN
taxlaw-2862	334	12	holds	hold	VERB
taxlaw-2862	334	13	steady	steady	ADJ
taxlaw-2862	334	14	at	at	ADP
taxlaw-2862	334	15	the	the	DET
taxlaw-2862	334	16	rate	rate	NOUN
taxlaw-2862	334	17	intended	intend	VERB
taxlaw-2862	334	18	by	by	ADP
taxlaw-2862	334	19	the	the	DET
taxlaw-2862	334	20	vat	vat	NOUN
taxlaw-2862	334	21	legislation	legislation	NOUN
taxlaw-2862	334	22	:	:	PUNCT
taxlaw-2862	334	23	20	20	NUM
taxlaw-2862	334	24	percent	percent	NOUN
taxlaw-2862	334	25	of	of	ADP
taxlaw-2862	334	26	value	value	NOUN
taxlaw-2862	334	27	-	-	PUNCT
taxlaw-2862	334	28	added	add	VERB
taxlaw-2862	334	29	at	at	ADP
taxlaw-2862	334	30	each	each	DET
taxlaw-2862	334	31	stage	stage	NOUN
taxlaw-2862	334	32	.	.	PUNCT
taxlaw-2862	335	1	the	the	DET
taxlaw-2862	335	2	government	government	NOUN
taxlaw-2862	335	3	thus	thus	ADV
taxlaw-2862	335	4	raises	raise	VERB
taxlaw-2862	335	5	$	$	SYM
taxlaw-2862	335	6	80	80	NUM
taxlaw-2862	335	7	of	of	ADP
taxlaw-2862	335	8	revenue	revenue	NOUN
taxlaw-2862	335	9	on	on	ADP
taxlaw-2862	335	10	a	a	DET
taxlaw-2862	335	11	pre	pre	ADJ
taxlaw-2862	335	12	-	-	NOUN
taxlaw-2862	335	13	tax	tax	ADJ
taxlaw-2862	335	14	good	good	NOUN
taxlaw-2862	335	15	with	with	ADP
taxlaw-2862	335	16	a	a	DET
taxlaw-2862	335	17	value	value	NOUN
taxlaw-2862	335	18	of	of	ADP
taxlaw-2862	335	19	$	$	SYM
taxlaw-2862	335	20	400	400	NUM
taxlaw-2862	335	21	.	.	PUNCT
taxlaw-2862	336	1	3	3	X
taxlaw-2862	336	2	.	.	X
taxlaw-2862	336	3	a	a	DET
taxlaw-2862	336	4	vat	vat	NOUN
taxlaw-2862	336	5	requires	require	VERB
taxlaw-2862	336	6	registration	registration	NOUN
taxlaw-2862	336	7	the	the	DET
taxlaw-2862	336	8	third	third	ADJ
taxlaw-2862	336	9	and	and	CCONJ
taxlaw-2862	336	10	final	final	ADJ
taxlaw-2862	336	11	definitional	definitional	ADJ
taxlaw-2862	336	12	element	element	NOUN
taxlaw-2862	336	13	of	of	ADP
taxlaw-2862	336	14	input	input	NOUN
taxlaw-2862	336	15	-	-	PUNCT
taxlaw-2862	336	16	credit	credit	NOUN
taxlaw-2862	336	17	vat	vat	NOUN
taxlaw-2862	336	18	systems	system	NOUN
taxlaw-2862	336	19	may	may	AUX
taxlaw-2862	336	20	seem	seem	VERB
taxlaw-2862	336	21	obvious	obvious	ADJ
taxlaw-2862	336	22	on	on	ADP
taxlaw-2862	336	23	its	its	PRON
taxlaw-2862	336	24	face	face	NOUN
taxlaw-2862	336	25	:	:	PUNCT
taxlaw-2862	336	26	notwithstanding	notwithstanding	ADP
taxlaw-2862	336	27	that	that	SCONJ
taxlaw-2862	336	28	unregistered	unregistered	ADJ
taxlaw-2862	336	29	businesses	business	NOUN
taxlaw-2862	336	30	pay	pay	VERB
taxlaw-2862	336	31	(	(	PUNCT
taxlaw-2862	336	32	non	non	ADJ
taxlaw-2862	336	33	-	-	ADJ
taxlaw-2862	336	34	refunded	refunded	ADJ
taxlaw-2862	336	35	)	)	PUNCT
taxlaw-2862	336	36	vat	vat	NOUN
taxlaw-2862	336	37	on	on	ADP
taxlaw-2862	336	38	their	their	PRON
taxlaw-2862	336	39	inputs	input	NOUN
taxlaw-2862	336	40	,	,	PUNCT
taxlaw-2862	336	41	vat	vat	NOUN
taxlaw-2862	336	42	collection	collection	NOUN
taxlaw-2862	336	43	is	be	AUX
taxlaw-2862	336	44	required	require	VERB
taxlaw-2862	336	45	only	only	ADV
taxlaw-2862	336	46	of	of	ADP
taxlaw-2862	336	47	registered	registered	ADJ
taxlaw-2862	336	48	businesses	business	NOUN
taxlaw-2862	336	49	.	.	PUNCT
taxlaw-2862	337	1	successful	successful	ADJ
taxlaw-2862	337	2	administration	administration	NOUN
taxlaw-2862	337	3	and	and	CCONJ
taxlaw-2862	337	4	enforcement	enforcement	NOUN
taxlaw-2862	337	5	of	of	ADP
taxlaw-2862	337	6	such	such	ADJ
taxlaw-2862	337	7	vats	vat	NOUN
taxlaw-2862	337	8	relies	rely	VERB
taxlaw-2862	337	9	fundamentally	fundamentally	ADV
taxlaw-2862	337	10	on	on	ADP
taxlaw-2862	337	11	firm	firm	ADJ
taxlaw-2862	337	12	-	-	PUNCT
taxlaw-2862	337	13	level	level	NOUN
taxlaw-2862	337	14	compliance	compliance	NOUN
taxlaw-2862	337	15	with	with	ADP
taxlaw-2862	337	16	registration	registration	NOUN
taxlaw-2862	337	17	rules	rule	NOUN
taxlaw-2862	337	18	.	.	PUNCT
taxlaw-2862	338	1	non	non	ADJ
taxlaw-2862	338	2	-	-	NOUN
taxlaw-2862	338	3	registration	registration	NOUN
taxlaw-2862	338	4	is	be	AUX
taxlaw-2862	338	5	one	one	NUM
taxlaw-2862	338	6	of	of	ADP
taxlaw-2862	338	7	the	the	DET
taxlaw-2862	338	8	main	main	ADJ
taxlaw-2862	338	9	channels	channel	NOUN
taxlaw-2862	338	10	through	through	ADP
taxlaw-2862	338	11	which	which	PRON
taxlaw-2862	338	12	vat	vat	NOUN
taxlaw-2862	338	13	evasion	evasion	NOUN
taxlaw-2862	338	14	occurs.53	occurs.53	NOUN
taxlaw-2862	338	15	the	the	DET
taxlaw-2862	338	16	centrality	centrality	NOUN
taxlaw-2862	338	17	of	of	ADP
taxlaw-2862	338	18	the	the	DET
taxlaw-2862	338	19	registration	registration	NOUN
taxlaw-2862	338	20	requirement	requirement	NOUN
taxlaw-2862	338	21	to	to	ADP
taxlaw-2862	338	22	the	the	DET
taxlaw-2862	338	23	basic	basic	ADJ
taxlaw-2862	338	24	functioning	functioning	NOUN
taxlaw-2862	338	25	of	of	ADP
taxlaw-2862	338	26	a	a	DET
taxlaw-2862	338	27	vat	vat	NOUN
taxlaw-2862	338	28	implies	imply	VERB
taxlaw-2862	338	29	that	that	SCONJ
taxlaw-2862	338	30	the	the	DET
taxlaw-2862	338	31	design	design	NOUN
taxlaw-2862	338	32	choices	choice	NOUN
taxlaw-2862	338	33	surrounding	surround	VERB
taxlaw-2862	338	34	which	which	DET
taxlaw-2862	338	35	firms	firm	NOUN
taxlaw-2862	338	36	must	must	AUX
taxlaw-2862	338	37	register	register	VERB
taxlaw-2862	338	38	are	be	AUX
taxlaw-2862	338	39	of	of	ADP
taxlaw-2862	338	40	first	first	ADJ
taxlaw-2862	338	41	-	-	PUNCT
taxlaw-2862	338	42	order	order	NOUN
taxlaw-2862	338	43	importance	importance	NOUN
taxlaw-2862	338	44	.	.	PUNCT
taxlaw-2862	339	1	as	as	SCONJ
taxlaw-2862	339	2	detailed	detailed	ADJ
taxlaw-2862	339	3	in	in	ADP
taxlaw-2862	339	4	part	part	PROPN
taxlaw-2862	339	5	ii	ii	PROPN
taxlaw-2862	339	6	,	,	PUNCT
taxlaw-2862	339	7	setting	set	VERB
taxlaw-2862	339	8	the	the	DET
taxlaw-2862	339	9	registration	registration	NOUN
taxlaw-2862	339	10	threshold	threshold	NOUN
taxlaw-2862	339	11	is	be	AUX
taxlaw-2862	339	12	arguably	arguably	ADV
taxlaw-2862	339	13	the	the	DET
taxlaw-2862	339	14	most	most	ADV
taxlaw-2862	339	15	fundamental	fundamental	ADJ
taxlaw-2862	339	16	vat	vat	NOUN
taxlaw-2862	339	17	design	design	NOUN
taxlaw-2862	339	18	choice	choice	NOUN
taxlaw-2862	339	19	aside	aside	ADV
taxlaw-2862	339	20	from	from	ADP
taxlaw-2862	339	21	the	the	DET
taxlaw-2862	339	22	rate	rate	NOUN
taxlaw-2862	339	23	.	.	PUNCT
taxlaw-2862	340	1	b.	b.	PROPN
taxlaw-2862	341	1	what	what	PRON
taxlaw-2862	341	2	makes	make	VERB
taxlaw-2862	341	3	a	a	DET
taxlaw-2862	341	4	vat	vat	NOUN
taxlaw-2862	341	5	work	work	NOUN
taxlaw-2862	341	6	?	?	PUNCT
taxlaw-2862	342	1	laying	lay	VERB
taxlaw-2862	342	2	out	out	ADP
taxlaw-2862	342	3	the	the	DET
taxlaw-2862	342	4	basic	basic	ADJ
taxlaw-2862	342	5	elements	element	NOUN
taxlaw-2862	342	6	of	of	ADP
taxlaw-2862	342	7	a	a	DET
taxlaw-2862	342	8	vat	vat	NOUN
taxlaw-2862	342	9	lays	lay	VERB
taxlaw-2862	342	10	the	the	DET
taxlaw-2862	342	11	necessary	necessary	ADJ
taxlaw-2862	342	12	foundation	foundation	NOUN
taxlaw-2862	342	13	for	for	ADP
taxlaw-2862	342	14	understanding	understand	VERB
taxlaw-2862	342	15	the	the	DET
taxlaw-2862	342	16	centrality	centrality	NOUN
taxlaw-2862	342	17	of	of	ADP
taxlaw-2862	342	18	vat	vat	NOUN
taxlaw-2862	342	19	small	small	ADJ
taxlaw-2862	342	20	supplier	supplier	NOUN
taxlaw-2862	342	21	provisions	provision	NOUN
taxlaw-2862	342	22	.	.	PUNCT
taxlaw-2862	343	1	however	however	ADV
taxlaw-2862	343	2	,	,	PUNCT
taxlaw-2862	343	3	the	the	DET
taxlaw-2862	343	4	question	question	NOUN
taxlaw-2862	343	5	of	of	ADP
taxlaw-2862	343	6	defining	define	VERB
taxlaw-2862	343	7	the	the	DET
taxlaw-2862	343	8	vat	vat	NOUN
taxlaw-2862	343	9	’s	’s	PART
taxlaw-2862	343	10	base	base	NOUN
taxlaw-2862	343	11	with	with	ADP
taxlaw-2862	343	12	respect	respect	NOUN
taxlaw-2862	343	13	to	to	ADP
taxlaw-2862	343	14	small	small	ADJ
taxlaw-2862	343	15	-	-	PUNCT
taxlaw-2862	343	16	firm	firm	NOUN
taxlaw-2862	343	17	sales	sale	NOUN
taxlaw-2862	343	18	is	be	AUX
taxlaw-2862	343	19	intimately	intimately	ADV
taxlaw-2862	343	20	bound	bind	VERB
taxlaw-2862	343	21	up	up	ADP
taxlaw-2862	343	22	with	with	ADP
taxlaw-2862	343	23	buttressing	buttress	VERB
taxlaw-2862	343	24	the	the	DET
taxlaw-2862	343	25	strengths	strength	NOUN
taxlaw-2862	343	26	of	of	ADP
taxlaw-2862	343	27	the	the	DET
taxlaw-2862	343	28	vat	vat	NOUN
taxlaw-2862	343	29	while	while	SCONJ
taxlaw-2862	343	30	mitigating	mitigate	VERB
taxlaw-2862	343	31	its	its	PRON
taxlaw-2862	343	32	weaknesses	weakness	NOUN
taxlaw-2862	343	33	.	.	PUNCT
taxlaw-2862	344	1	most	most	ADV
taxlaw-2862	344	2	generally	generally	ADV
taxlaw-2862	344	3	,	,	PUNCT
taxlaw-2862	344	4	an	an	DET
taxlaw-2862	344	5	emerging	emerge	VERB
taxlaw-2862	344	6	literature	literature	NOUN
taxlaw-2862	344	7	building	building	NOUN
taxlaw-2862	344	8	on	on	ADP
taxlaw-2862	344	9	the	the	DET
taxlaw-2862	344	10	insights	insight	NOUN
taxlaw-2862	344	11	of	of	ADP
taxlaw-2862	344	12	optimal	optimal	ADJ
taxlaw-2862	344	13	tax	tax	NOUN
taxlaw-2862	344	14	theory	theory	NOUN
taxlaw-2862	344	15	provides	provide	VERB
taxlaw-2862	344	16	a	a	DET
taxlaw-2862	344	17	rationale	rationale	NOUN
taxlaw-2862	344	18	for	for	ADP
taxlaw-2862	344	19	using	use	VERB
taxlaw-2862	344	20	a	a	DET
taxlaw-2862	344	21	combination	combination	NOUN
taxlaw-2862	344	22	of	of	ADP
taxlaw-2862	344	23	multiple	multiple	ADJ
taxlaw-2862	344	24	tax	tax	NOUN
taxlaw-2862	344	25	instruments	instrument	NOUN
taxlaw-2862	344	26	from	from	ADP
taxlaw-2862	344	27	both	both	DET
taxlaw-2862	344	28	families	family	NOUN
taxlaw-2862	344	29	of	of	ADP
taxlaw-2862	344	30	taxation	taxation	NOUN
taxlaw-2862	344	31	—	—	PUNCT
taxlaw-2862	344	32	direct	direct	ADJ
taxlaw-2862	344	33	and	and	CCONJ
taxlaw-2862	344	34	indirect	indirect	ADJ
taxlaw-2862	344	35	,	,	PUNCT
taxlaw-2862	344	36	income	income	NOUN
taxlaw-2862	344	37	and	and	CCONJ
taxlaw-2862	344	38	vat	vat	NOUN
taxlaw-2862	344	39	—	—	PUNCT
taxlaw-2862	344	40	to	to	PART
taxlaw-2862	344	41	raise	raise	VERB
taxlaw-2862	344	42	the	the	DET
taxlaw-2862	344	43	politically	politically	ADV
taxlaw-2862	344	44	-	-	PUNCT
taxlaw-2862	344	45	determined	determine	VERB
taxlaw-2862	344	46	amount	amount	NOUN
taxlaw-2862	344	47	of	of	ADP
taxlaw-2862	344	48	53	53	NUM
taxlaw-2862	344	49	see	see	NOUN
taxlaw-2862	344	50	crawford	crawford	PROPN
taxlaw-2862	344	51	,	,	PUNCT
taxlaw-2862	344	52	keen	keen	PROPN
taxlaw-2862	344	53	&	&	CCONJ
taxlaw-2862	344	54	smith	smith	PROPN
taxlaw-2862	344	55	,	,	PUNCT
taxlaw-2862	344	56	supra	supra	PROPN
taxlaw-2862	344	57	note	note	PROPN
taxlaw-2862	344	58	21	21	NUM
taxlaw-2862	344	59	,	,	PUNCT
taxlaw-2862	344	60	at	at	ADP
taxlaw-2862	344	61	310	310	NUM
taxlaw-2862	344	62	(	(	PUNCT
taxlaw-2862	344	63	although	although	SCONJ
taxlaw-2862	344	64	note	note	VERB
taxlaw-2862	344	65	contrast	contrast	NOUN
taxlaw-2862	344	66	with	with	ADP
taxlaw-2862	344	67	a	a	DET
taxlaw-2862	344	68	subtraction	subtraction	NOUN
taxlaw-2862	344	69	method	method	NOUN
taxlaw-2862	344	70	vat	vat	NOUN
taxlaw-2862	344	71	such	such	ADJ
taxlaw-2862	344	72	as	as	ADP
taxlaw-2862	344	73	that	that	PRON
taxlaw-2862	344	74	in	in	ADP
taxlaw-2862	344	75	japan	japan	PROPN
taxlaw-2862	344	76	)	)	PUNCT
taxlaw-2862	344	77	.	.	PUNCT
taxlaw-2862	345	1	2018	2018	NUM
taxlaw-2862	345	2	]	]	PUNCT
taxlaw-2862	345	3	on	on	ADP
taxlaw-2862	345	4	the	the	DET
taxlaw-2862	345	5	threshold	threshold	NOUN
taxlaw-2862	345	6	:	:	PUNCT
taxlaw-2862	345	7	smallness	smallness	NOUN
taxlaw-2862	345	8	and	and	CCONJ
taxlaw-2862	345	9	the	the	DET
taxlaw-2862	345	10	value	value	NOUN
taxlaw-2862	345	11	-	-	PUNCT
taxlaw-2862	345	12	added	add	VERB
taxlaw-2862	345	13	tax	tax	NOUN
taxlaw-2862	345	14	191	191	NUM
taxlaw-2862	345	15	government	government	NOUN
taxlaw-2862	345	16	revenue.54	revenue.54	AUX
taxlaw-2862	345	17	the	the	DET
taxlaw-2862	345	18	specialist	specialist	NOUN
taxlaw-2862	345	19	vat	vat	NOUN
taxlaw-2862	345	20	literature	literature	NOUN
taxlaw-2862	345	21	can	can	AUX
taxlaw-2862	345	22	be	be	AUX
taxlaw-2862	345	23	summarized	summarize	VERB
taxlaw-2862	345	24	as	as	ADP
taxlaw-2862	345	25	identifying	identify	VERB
taxlaw-2862	345	26	three	three	NUM
taxlaw-2862	345	27	key	key	ADJ
taxlaw-2862	345	28	strengths	strength	NOUN
taxlaw-2862	345	29	of	of	ADP
taxlaw-2862	345	30	the	the	DET
taxlaw-2862	345	31	vat	vat	NOUN
taxlaw-2862	345	32	:	:	PUNCT
taxlaw-2862	345	33	production	production	NOUN
taxlaw-2862	345	34	efficiency	efficiency	NOUN
taxlaw-2862	345	35	,	,	PUNCT
taxlaw-2862	345	36	fractionalism	fractionalism	NOUN
taxlaw-2862	345	37	,	,	PUNCT
taxlaw-2862	345	38	and	and	CCONJ
taxlaw-2862	345	39	deterring	deter	VERB
taxlaw-2862	345	40	evasion.55	evasion.55	ADV
taxlaw-2862	345	41	1	1	NUM
taxlaw-2862	345	42	.	.	PUNCT
taxlaw-2862	345	43	production	production	NOUN
taxlaw-2862	345	44	efficiency	efficiency	NOUN
taxlaw-2862	345	45	production	production	NOUN
taxlaw-2862	345	46	efficiency	efficiency	NOUN
taxlaw-2862	345	47	is	be	AUX
taxlaw-2862	345	48	the	the	DET
taxlaw-2862	345	49	idea	idea	NOUN
taxlaw-2862	345	50	that	that	SCONJ
taxlaw-2862	345	51	any	any	DET
taxlaw-2862	345	52	indirect	indirect	ADJ
taxlaw-2862	345	53	tax	tax	NOUN
taxlaw-2862	345	54	should	should	AUX
taxlaw-2862	345	55	burden	burden	VERB
taxlaw-2862	345	56	consumers	consumer	NOUN
taxlaw-2862	345	57	rather	rather	ADV
taxlaw-2862	345	58	than	than	ADP
taxlaw-2862	345	59	producers	producer	NOUN
taxlaw-2862	345	60	.	.	PUNCT
taxlaw-2862	346	1	this	this	PRON
taxlaw-2862	346	2	means	mean	VERB
taxlaw-2862	346	3	that	that	SCONJ
taxlaw-2862	346	4	final	final	ADJ
taxlaw-2862	346	5	consumption	consumption	NOUN
taxlaw-2862	346	6	should	should	AUX
taxlaw-2862	346	7	be	be	AUX
taxlaw-2862	346	8	taxed	tax	VERB
taxlaw-2862	346	9	,	,	PUNCT
taxlaw-2862	346	10	but	but	CCONJ
taxlaw-2862	346	11	business	business	NOUN
taxlaw-2862	346	12	inputs	input	NOUN
taxlaw-2862	346	13	exempted	exempt	VERB
taxlaw-2862	346	14	.	.	PUNCT
taxlaw-2862	347	1	concentrating	concentrate	VERB
taxlaw-2862	347	2	indirect	indirect	ADJ
taxlaw-2862	347	3	taxes	taxis	NOUN
taxlaw-2862	347	4	on	on	ADP
taxlaw-2862	347	5	consumers	consumer	NOUN
taxlaw-2862	347	6	may	may	AUX
taxlaw-2862	347	7	strike	strike	VERB
taxlaw-2862	347	8	one	one	NUM
taxlaw-2862	347	9	as	as	ADP
taxlaw-2862	347	10	unfair	unfair	ADJ
taxlaw-2862	347	11	.	.	PUNCT
taxlaw-2862	348	1	however	however	ADV
taxlaw-2862	348	2	,	,	PUNCT
taxlaw-2862	348	3	a	a	DET
taxlaw-2862	348	4	key	key	ADJ
taxlaw-2862	348	5	theoretical	theoretical	ADJ
taxlaw-2862	348	6	result	result	NOUN
taxlaw-2862	348	7	in	in	ADP
taxlaw-2862	348	8	public	public	ADJ
taxlaw-2862	348	9	economics	economic	NOUN
taxlaw-2862	348	10	is	be	AUX
taxlaw-2862	348	11	the	the	DET
taxlaw-2862	348	12	production	production	NOUN
taxlaw-2862	348	13	efficiency	efficiency	NOUN
taxlaw-2862	348	14	theorem	theorem	NOUN
taxlaw-2862	348	15	of	of	ADP
taxlaw-2862	348	16	peter	peter	PROPN
taxlaw-2862	348	17	diamond	diamond	PROPN
taxlaw-2862	348	18	and	and	CCONJ
taxlaw-2862	348	19	james	james	PROPN
taxlaw-2862	348	20	mirrlees	mirrlees	PROPN
taxlaw-2862	348	21	,	,	PUNCT
taxlaw-2862	348	22	which	which	PRON
taxlaw-2862	348	23	can	can	AUX
taxlaw-2862	348	24	be	be	AUX
taxlaw-2862	348	25	summarized	summarize	VERB
taxlaw-2862	348	26	as	as	SCONJ
taxlaw-2862	348	27	follows	follow	VERB
taxlaw-2862	348	28	:	:	PUNCT
taxlaw-2862	348	29	taxing	tax	VERB
taxlaw-2862	348	30	business	business	NOUN
taxlaw-2862	348	31	inputs	input	NOUN
taxlaw-2862	348	32	to	to	PART
taxlaw-2862	348	33	address	address	VERB
taxlaw-2862	348	34	distributive	distributive	ADJ
taxlaw-2862	348	35	concerns	concern	NOUN
taxlaw-2862	348	36	is	be	AUX
taxlaw-2862	348	37	shortsighted.56	shortsighted.56	VERB
taxlaw-2862	348	38	such	such	ADJ
taxlaw-2862	348	39	taxes	taxis	NOUN
taxlaw-2862	348	40	distort	distort	VERB
taxlaw-2862	348	41	production	production	NOUN
taxlaw-2862	348	42	,	,	PUNCT
taxlaw-2862	348	43	which	which	PRON
taxlaw-2862	348	44	reduces	reduce	VERB
taxlaw-2862	348	45	aggregate	aggregate	ADJ
taxlaw-2862	348	46	output	output	NOUN
taxlaw-2862	348	47	,	,	PUNCT
taxlaw-2862	348	48	which	which	PRON
taxlaw-2862	348	49	means	mean	VERB
taxlaw-2862	348	50	there	there	PRON
taxlaw-2862	348	51	are	be	VERB
taxlaw-2862	348	52	fewer	few	ADJ
taxlaw-2862	348	53	resources	resource	NOUN
taxlaw-2862	348	54	in	in	ADP
taxlaw-2862	348	55	the	the	DET
taxlaw-2862	348	56	economy	economy	NOUN
taxlaw-2862	348	57	to	to	PART
taxlaw-2862	348	58	tax	tax	VERB
taxlaw-2862	348	59	and	and	CCONJ
taxlaw-2862	348	60	redistribute	redistribute	VERB
taxlaw-2862	348	61	.	.	PUNCT
taxlaw-2862	349	1	put	put	VERB
taxlaw-2862	349	2	differently	differently	ADV
taxlaw-2862	349	3	,	,	PUNCT
taxlaw-2862	349	4	taxing	tax	VERB
taxlaw-2862	349	5	business	business	NOUN
taxlaw-2862	349	6	inputs	input	NOUN
taxlaw-2862	349	7	reduces	reduce	VERB
taxlaw-2862	349	8	the	the	DET
taxlaw-2862	349	9	size	size	NOUN
taxlaw-2862	349	10	of	of	ADP
taxlaw-2862	349	11	the	the	DET
taxlaw-2862	349	12	public	public	ADJ
taxlaw-2862	349	13	revenue	revenue	NOUN
taxlaw-2862	349	14	pie	pie	NOUN
taxlaw-2862	349	15	even	even	ADV
taxlaw-2862	349	16	before	before	ADP
taxlaw-2862	349	17	the	the	DET
taxlaw-2862	349	18	pie	pie	NOUN
taxlaw-2862	349	19	’s	’s	PART
taxlaw-2862	349	20	slices	slice	NOUN
taxlaw-2862	349	21	can	can	AUX
taxlaw-2862	349	22	be	be	AUX
taxlaw-2862	349	23	distributed.57	distributed.57	VERB
taxlaw-2862	349	24	the	the	DET
taxlaw-2862	349	25	vat	vat	NOUN
taxlaw-2862	349	26	accomplishes	accomplish	VERB
taxlaw-2862	349	27	this	this	PRON
taxlaw-2862	349	28	,	,	PUNCT
taxlaw-2862	349	29	whereas	whereas	SCONJ
taxlaw-2862	349	30	other	other	ADJ
taxlaw-2862	349	31	indirect	indirect	ADJ
taxlaw-2862	349	32	taxes	taxis	NOUN
taxlaw-2862	349	33	,	,	PUNCT
taxlaw-2862	349	34	such	such	ADJ
taxlaw-2862	349	35	as	as	ADP
taxlaw-2862	349	36	the	the	DET
taxlaw-2862	349	37	retail	retail	ADJ
taxlaw-2862	349	38	sales	sale	NOUN
taxlaw-2862	349	39	tax	tax	NOUN
taxlaw-2862	349	40	,	,	PUNCT
taxlaw-2862	349	41	do	do	AUX
taxlaw-2862	349	42	not.58	not.58	PROPN
taxlaw-2862	349	43	2	2	NUM
taxlaw-2862	349	44	.	.	PUNCT
taxlaw-2862	349	45	fractionalism	fractionalism	NOUN
taxlaw-2862	349	46	the	the	DET
taxlaw-2862	349	47	second	second	ADJ
taxlaw-2862	349	48	advantage	advantage	NOUN
taxlaw-2862	349	49	of	of	ADP
taxlaw-2862	349	50	a	a	DET
taxlaw-2862	349	51	vat	vat	NOUN
taxlaw-2862	349	52	is	be	AUX
taxlaw-2862	349	53	that	that	SCONJ
taxlaw-2862	349	54	its	its	PRON
taxlaw-2862	349	55	input	input	NOUN
taxlaw-2862	349	56	-	-	PUNCT
taxlaw-2862	349	57	credit	credit	NOUN
taxlaw-2862	349	58	structure	structure	NOUN
taxlaw-2862	349	59	makes	make	VERB
taxlaw-2862	349	60	it	it	PRON
taxlaw-2862	349	61	“	"	PUNCT
taxlaw-2862	349	62	fractional	fractional	ADJ
taxlaw-2862	349	63	.	.	PUNCT
taxlaw-2862	349	64	”	"	PUNCT
taxlaw-2862	350	1	this	this	PRON
taxlaw-2862	350	2	sounds	sound	VERB
taxlaw-2862	350	3	like	like	ADP
taxlaw-2862	350	4	a	a	DET
taxlaw-2862	350	5	bad	bad	ADJ
taxlaw-2862	350	6	thing	thing	NOUN
taxlaw-2862	350	7	:	:	PUNCT
taxlaw-2862	350	8	does	do	AUX
taxlaw-2862	350	9	the	the	DET
taxlaw-2862	350	10	vat	vat	NOUN
taxlaw-2862	350	11	collect	collect	VERB
taxlaw-2862	350	12	only	only	ADV
taxlaw-2862	350	13	a	a	DET
taxlaw-2862	350	14	fraction	fraction	NOUN
taxlaw-2862	350	15	of	of	ADP
taxlaw-2862	350	16	what	what	PRON
taxlaw-2862	350	17	it	it	PRON
taxlaw-2862	350	18	should	should	AUX
taxlaw-2862	350	19	?	?	PUNCT
taxlaw-2862	351	1	it	it	PRON
taxlaw-2862	351	2	is	be	AUX
taxlaw-2862	351	3	just	just	ADV
taxlaw-2862	351	4	the	the	DET
taxlaw-2862	351	5	opposite	opposite	NOUN
taxlaw-2862	351	6	.	.	PUNCT
taxlaw-2862	352	1	when	when	SCONJ
taxlaw-2862	352	2	all	all	DET
taxlaw-2862	352	3	businesses	business	NOUN
taxlaw-2862	352	4	in	in	ADP
taxlaw-2862	352	5	the	the	DET
taxlaw-2862	352	6	economy	economy	NOUN
taxlaw-2862	352	7	are	be	AUX
taxlaw-2862	352	8	registered	register	VERB
taxlaw-2862	352	9	and	and	CCONJ
taxlaw-2862	352	10	compliant	compliant	ADJ
taxlaw-2862	352	11	,	,	PUNCT
taxlaw-2862	352	12	the	the	DET
taxlaw-2862	352	13	vat	vat	NOUN
taxlaw-2862	352	14	can	can	AUX
taxlaw-2862	352	15	be	be	AUX
taxlaw-2862	352	16	viewed	view	VERB
taxlaw-2862	352	17	as	as	ADP
taxlaw-2862	352	18	collecting	collect	VERB
taxlaw-2862	352	19	tax	tax	NOUN
taxlaw-2862	352	20	at	at	ADP
taxlaw-2862	352	21	each	each	DET
taxlaw-2862	352	22	stage	stage	NOUN
taxlaw-2862	352	23	in	in	ADP
taxlaw-2862	352	24	the	the	DET
taxlaw-2862	352	25	supply	supply	NOUN
taxlaw-2862	352	26	chain	chain	NOUN
taxlaw-2862	352	27	on	on	ADP
taxlaw-2862	352	28	just	just	ADV
taxlaw-2862	352	29	the	the	DET
taxlaw-2862	352	30	“	"	PUNCT
taxlaw-2862	352	31	fraction	fraction	NOUN
taxlaw-2862	352	32	”	"	PUNCT
taxlaw-2862	352	33	of	of	ADP
taxlaw-2862	352	34	the	the	DET
taxlaw-2862	352	35	value	value	NOUN
taxlaw-2862	352	36	of	of	ADP
taxlaw-2862	352	37	the	the	DET
taxlaw-2862	352	38	transaction	transaction	NOUN
taxlaw-2862	352	39	that	that	PRON
taxlaw-2862	352	40	is	be	AUX
taxlaw-2862	352	41	the	the	DET
taxlaw-2862	352	42	“	"	PUNCT
taxlaw-2862	352	43	value	value	NOUN
taxlaw-2862	352	44	-	-	PUNCT
taxlaw-2862	352	45	added	add	VERB
taxlaw-2862	352	46	”	"	PUNCT
taxlaw-2862	352	47	at	at	ADP
taxlaw-2862	352	48	that	that	DET
taxlaw-2862	352	49	particular	particular	ADJ
taxlaw-2862	352	50	stage	stage	NOUN
taxlaw-2862	352	51	(	(	PUNCT
taxlaw-2862	352	52	e.g.	e.g.	ADV
taxlaw-2862	352	53	,	,	PUNCT
taxlaw-2862	352	54	the	the	DET
taxlaw-2862	352	55	difference	difference	NOUN
taxlaw-2862	352	56	between	between	ADP
taxlaw-2862	352	57	taxed	tax	VERB
taxlaw-2862	352	58	output	output	NOUN
taxlaw-2862	352	59	and	and	CCONJ
taxlaw-2862	352	60	taxable	taxable	ADJ
taxlaw-2862	352	61	inputs	input	NOUN
taxlaw-2862	352	62	,	,	PUNCT
taxlaw-2862	352	63	as	as	SCONJ
taxlaw-2862	352	64	measured	measure	VERB
taxlaw-2862	352	65	54	54	NUM
taxlaw-2862	352	66	see	see	NOUN
taxlaw-2862	352	67	david	david	PROPN
taxlaw-2862	352	68	gamage	gamage	PROPN
taxlaw-2862	352	69	,	,	PUNCT
taxlaw-2862	352	70	the	the	DET
taxlaw-2862	352	71	case	case	NOUN
taxlaw-2862	352	72	for	for	ADP
taxlaw-2862	352	73	taxing	tax	VERB
taxlaw-2862	352	74	(	(	PUNCT
taxlaw-2862	352	75	all	all	PRON
taxlaw-2862	352	76	of	of	ADP
taxlaw-2862	352	77	)	)	PUNCT
taxlaw-2862	352	78	labor	labor	NOUN
taxlaw-2862	352	79	income	income	NOUN
taxlaw-2862	352	80	,	,	PUNCT
taxlaw-2862	352	81	consumption	consumption	NOUN
taxlaw-2862	352	82	,	,	PUNCT
taxlaw-2862	352	83	capital	capital	NOUN
taxlaw-2862	352	84	income	income	NOUN
taxlaw-2862	352	85	,	,	PUNCT
taxlaw-2862	352	86	and	and	CCONJ
taxlaw-2862	352	87	wealth	wealth	NOUN
taxlaw-2862	352	88	,	,	PUNCT
taxlaw-2862	352	89	68	68	NUM
taxlaw-2862	352	90	tax	tax	NOUN
taxlaw-2862	352	91	l.	l.	PROPN
taxlaw-2862	352	92	rev	rev	PROPN
taxlaw-2862	352	93	.	.	PROPN
taxlaw-2862	352	94	355	355	NUM
taxlaw-2862	352	95	(	(	PUNCT
taxlaw-2862	352	96	2015	2015	NUM
taxlaw-2862	352	97	)	)	PUNCT
taxlaw-2862	352	98	.	.	PUNCT
taxlaw-2862	353	1	55	55	NUM
taxlaw-2862	353	2	typically	typically	ADV
taxlaw-2862	353	3	,	,	PUNCT
taxlaw-2862	353	4	these	these	DET
taxlaw-2862	353	5	strengths	strength	NOUN
taxlaw-2862	353	6	are	be	AUX
taxlaw-2862	353	7	discussed	discuss	VERB
taxlaw-2862	353	8	in	in	ADP
taxlaw-2862	353	9	comparison	comparison	NOUN
taxlaw-2862	353	10	to	to	ADP
taxlaw-2862	353	11	cascading	cascade	VERB
taxlaw-2862	353	12	turnover	turnover	NOUN
taxlaw-2862	353	13	taxes	taxis	NOUN
taxlaw-2862	353	14	rather	rather	ADV
taxlaw-2862	353	15	than	than	ADP
taxlaw-2862	353	16	a	a	DET
taxlaw-2862	353	17	single	single	ADJ
taxlaw-2862	353	18	-	-	PUNCT
taxlaw-2862	353	19	stage	stage	NOUN
taxlaw-2862	353	20	retail	retail	ADJ
taxlaw-2862	353	21	sales	sale	NOUN
taxlaw-2862	353	22	tax	tax	NOUN
taxlaw-2862	353	23	because	because	SCONJ
taxlaw-2862	353	24	the	the	DET
taxlaw-2862	353	25	vat	vat	NOUN
taxlaw-2862	353	26	is	be	AUX
taxlaw-2862	353	27	economically	economically	ADV
taxlaw-2862	353	28	equivalent	equivalent	ADJ
taxlaw-2862	353	29	to	to	ADP
taxlaw-2862	353	30	the	the	DET
taxlaw-2862	353	31	latter	latter	ADJ
taxlaw-2862	353	32	.	.	PUNCT
taxlaw-2862	354	1	see	see	VERB
taxlaw-2862	354	2	bird	bird	NOUN
taxlaw-2862	354	3	&	&	CCONJ
taxlaw-2862	354	4	gendron	gendron	PROPN
taxlaw-2862	354	5	,	,	PUNCT
taxlaw-2862	354	6	supra	supra	PROPN
taxlaw-2862	354	7	note	note	NOUN
taxlaw-2862	354	8	1	1	NUM
taxlaw-2862	354	9	,	,	PUNCT
taxlaw-2862	354	10	at	at	ADP
taxlaw-2862	354	11	31	31	NUM
taxlaw-2862	354	12	(	(	PUNCT
taxlaw-2862	354	13	“	"	PUNCT
taxlaw-2862	354	14	firstly	firstly	ADV
taxlaw-2862	354	15	,	,	PUNCT
taxlaw-2862	354	16	vat	vat	NOUN
taxlaw-2862	354	17	imposes	impose	VERB
taxlaw-2862	354	18	what	what	PRON
taxlaw-2862	354	19	is	be	AUX
taxlaw-2862	354	20	economically	economically	ADV
taxlaw-2862	354	21	equivalent	equivalent	ADJ
taxlaw-2862	354	22	to	to	ADP
taxlaw-2862	354	23	a	a	DET
taxlaw-2862	354	24	single	single	ADJ
taxlaw-2862	354	25	-	-	PUNCT
taxlaw-2862	354	26	stage	stage	NOUN
taxlaw-2862	354	27	retail	retail	ADJ
taxlaw-2862	354	28	sales	sale	NOUN
taxlaw-2862	354	29	tax	tax	NOUN
taxlaw-2862	354	30	through	through	ADP
taxlaw-2862	354	31	a	a	DET
taxlaw-2862	354	32	multistage	multistage	NOUN
taxlaw-2862	354	33	process	process	NOUN
taxlaw-2862	354	34	that	that	PRON
taxlaw-2862	354	35	in	in	ADP
taxlaw-2862	354	36	effect	effect	NOUN
taxlaw-2862	354	37	‘	'	PUNCT
taxlaw-2862	354	38	withholds	withhold	NOUN
taxlaw-2862	354	39	’	'	PUNCT
taxlaw-2862	354	40	tax	tax	NOUN
taxlaw-2862	354	41	at	at	ADP
taxlaw-2862	354	42	each	each	DET
taxlaw-2862	354	43	stage	stage	NOUN
taxlaw-2862	354	44	of	of	ADP
taxlaw-2862	354	45	the	the	DET
taxlaw-2862	354	46	chain	chain	NOUN
taxlaw-2862	354	47	of	of	ADP
taxlaw-2862	354	48	production	production	NOUN
taxlaw-2862	354	49	and	and	CCONJ
taxlaw-2862	354	50	distribution	distribution	NOUN
taxlaw-2862	354	51	preceding	precede	VERB
taxlaw-2862	354	52	the	the	DET
taxlaw-2862	354	53	final	final	ADJ
taxlaw-2862	354	54	sale	sale	NOUN
taxlaw-2862	354	55	to	to	ADP
taxlaw-2862	354	56	households	household	NOUN
taxlaw-2862	354	57	.	.	PUNCT
taxlaw-2862	355	1	by	by	ADP
taxlaw-2862	355	2	doing	do	VERB
taxlaw-2862	355	3	so	so	ADV
taxlaw-2862	355	4	,	,	PUNCT
taxlaw-2862	355	5	it	it	PRON
taxlaw-2862	355	6	ultimately	ultimately	ADV
taxlaw-2862	355	7	achieves	achieve	VERB
taxlaw-2862	355	8	the	the	DET
taxlaw-2862	355	9	(	(	PUNCT
taxlaw-2862	355	10	presumed	presume	VERB
taxlaw-2862	355	11	)	)	PUNCT
taxlaw-2862	355	12	goal	goal	NOUN
taxlaw-2862	355	13	of	of	ADP
taxlaw-2862	355	14	taxing	tax	VERB
taxlaw-2862	355	15	only	only	ADJ
taxlaw-2862	355	16	consumption	consumption	NOUN
taxlaw-2862	355	17	.	.	PUNCT
taxlaw-2862	356	1	moreover	moreover	ADV
taxlaw-2862	356	2	,	,	PUNCT
taxlaw-2862	356	3	even	even	ADV
taxlaw-2862	356	4	if	if	SCONJ
taxlaw-2862	356	5	evasion	evasion	NOUN
taxlaw-2862	356	6	occurs	occur	VERB
taxlaw-2862	356	7	at	at	ADP
taxlaw-2862	356	8	the	the	DET
taxlaw-2862	356	9	final	final	ADJ
taxlaw-2862	356	10	retail	retail	ADJ
taxlaw-2862	356	11	stage	stage	NOUN
taxlaw-2862	356	12	,	,	PUNCT
taxlaw-2862	356	13	only	only	ADV
taxlaw-2862	356	14	that	that	DET
taxlaw-2862	356	15	part	part	NOUN
taxlaw-2862	356	16	of	of	ADP
taxlaw-2862	356	17	the	the	DET
taxlaw-2862	356	18	potential	potential	ADJ
taxlaw-2862	356	19	tax	tax	NOUN
taxlaw-2862	356	20	base	base	NOUN
taxlaw-2862	356	21	consisting	consist	VERB
taxlaw-2862	356	22	of	of	ADP
taxlaw-2862	356	23	the	the	DET
taxlaw-2862	356	24	retail	retail	ADJ
taxlaw-2862	356	25	margin	margin	NOUN
taxlaw-2862	356	26	escapes	escape	VERB
taxlaw-2862	356	27	tax	tax	NOUN
taxlaw-2862	356	28	.	.	PUNCT
taxlaw-2862	357	1	secondly	secondly	ADV
taxlaw-2862	357	2	,	,	PUNCT
taxlaw-2862	357	3	by	by	ADP
taxlaw-2862	357	4	crediting	credit	VERB
taxlaw-2862	357	5	taxes	taxis	NOUN
taxlaw-2862	357	6	on	on	ADP
taxlaw-2862	357	7	inputs	input	NOUN
taxlaw-2862	357	8	including	include	VERB
taxlaw-2862	357	9	capital	capital	NOUN
taxlaw-2862	357	10	goods	good	NOUN
taxlaw-2862	357	11	,	,	PUNCT
taxlaw-2862	357	12	vat	vat	NOUN
taxlaw-2862	357	13	avoids	avoid	VERB
taxlaw-2862	357	14	distorting	distort	VERB
taxlaw-2862	357	15	economic	economic	ADJ
taxlaw-2862	357	16	choices	choice	NOUN
taxlaw-2862	357	17	with	with	ADP
taxlaw-2862	357	18	respect	respect	NOUN
taxlaw-2862	357	19	to	to	ADP
taxlaw-2862	357	20	production	production	NOUN
taxlaw-2862	357	21	technology	technology	NOUN
taxlaw-2862	357	22	.	.	PUNCT
taxlaw-2862	358	1	it	it	PRON
taxlaw-2862	358	2	also	also	ADV
taxlaw-2862	358	3	eliminates	eliminate	VERB
taxlaw-2862	358	4	taxes	taxis	NOUN
taxlaw-2862	358	5	on	on	ADP
taxlaw-2862	358	6	exports	export	NOUN
taxlaw-2862	358	7	by	by	ADP
taxlaw-2862	358	8	crediting	credit	VERB
taxlaw-2862	358	9	taxes	taxis	NOUN
taxlaw-2862	358	10	paid	pay	VERB
taxlaw-2862	358	11	on	on	ADP
taxlaw-2862	358	12	inputs	input	NOUN
taxlaw-2862	358	13	at	at	ADP
taxlaw-2862	358	14	prior	prior	ADJ
taxlaw-2862	358	15	stages	stage	NOUN
taxlaw-2862	358	16	”	"	PUNCT
taxlaw-2862	358	17	)	)	PUNCT
taxlaw-2862	358	18	.	.	PUNCT
taxlaw-2862	359	1	56	56	NUM
taxlaw-2862	359	2	see	see	VERB
taxlaw-2862	359	3	peter	peter	PROPN
taxlaw-2862	359	4	diamond	diamond	PROPN
taxlaw-2862	359	5	&	&	CCONJ
taxlaw-2862	359	6	james	james	PROPN
taxlaw-2862	359	7	a.	a.	PROPN
taxlaw-2862	359	8	mirrlees	mirrlees	PROPN
taxlaw-2862	359	9	,	,	PUNCT
taxlaw-2862	359	10	optimal	optimal	ADJ
taxlaw-2862	359	11	taxation	taxation	NOUN
taxlaw-2862	359	12	and	and	CCONJ
taxlaw-2862	359	13	public	public	ADJ
taxlaw-2862	359	14	production	production	NOUN
taxlaw-2862	359	15	i	i	PRON
taxlaw-2862	359	16	:	:	PUNCT
taxlaw-2862	359	17	production	production	NOUN
taxlaw-2862	359	18	efficiency	efficiency	NOUN
taxlaw-2862	359	19	,	,	PUNCT
taxlaw-2862	359	20	61	61	NUM
taxlaw-2862	359	21	am	am	NOUN
taxlaw-2862	359	22	.	.	PUNCT
taxlaw-2862	360	1	econ	econ	PROPN
taxlaw-2862	360	2	.	.	PUNCT
taxlaw-2862	361	1	rev	rev	PROPN
taxlaw-2862	361	2	.	.	PROPN
taxlaw-2862	361	3	8	8	NUM
taxlaw-2862	361	4	(	(	PUNCT
taxlaw-2862	361	5	1971	1971	NUM
taxlaw-2862	361	6	)	)	PUNCT
taxlaw-2862	361	7	.	.	PUNCT
taxlaw-2862	362	1	57	57	NUM
taxlaw-2862	362	2	see	see	VERB
taxlaw-2862	362	3	crawford	crawford	PROPN
taxlaw-2862	362	4	,	,	PUNCT
taxlaw-2862	362	5	keen	keen	PROPN
taxlaw-2862	362	6	&	&	CCONJ
taxlaw-2862	362	7	smith	smith	PROPN
taxlaw-2862	362	8	,	,	PUNCT
taxlaw-2862	362	9	supra	supra	PROPN
taxlaw-2862	362	10	note	note	PROPN
taxlaw-2862	362	11	21	21	NUM
taxlaw-2862	362	12	,	,	PUNCT
taxlaw-2862	362	13	at	at	ADP
taxlaw-2862	362	14	281	281	NUM
taxlaw-2862	362	15	.	.	PUNCT
taxlaw-2862	363	1	assuming	assume	VERB
taxlaw-2862	363	2	that	that	SCONJ
taxlaw-2862	363	3	there	there	PRON
taxlaw-2862	363	4	are	be	VERB
taxlaw-2862	363	5	no	no	DET
taxlaw-2862	363	6	restrictions	restriction	NOUN
taxlaw-2862	363	7	on	on	ADP
taxlaw-2862	363	8	the	the	DET
taxlaw-2862	363	9	government	government	NOUN
taxlaw-2862	363	10	’s	’s	PART
taxlaw-2862	363	11	ability	ability	NOUN
taxlaw-2862	363	12	to	to	PART
taxlaw-2862	363	13	make	make	VERB
taxlaw-2862	363	14	transfers	transfer	NOUN
taxlaw-2862	363	15	“	"	PUNCT
taxlaw-2862	363	16	any	any	DET
taxlaw-2862	363	17	distortions	distortion	NOUN
taxlaw-2862	363	18	of	of	ADP
taxlaw-2862	363	19	production	production	NOUN
taxlaw-2862	363	20	decisions	decision	NOUN
taxlaw-2862	363	21	reduce	reduce	VERB
taxlaw-2862	363	22	aggregate	aggregate	ADJ
taxlaw-2862	363	23	output	output	NOUN
taxlaw-2862	363	24	,	,	PUNCT
taxlaw-2862	363	25	which	which	PRON
taxlaw-2862	363	26	can	can	AUX
taxlaw-2862	363	27	not	not	PART
taxlaw-2862	363	28	be	be	AUX
taxlaw-2862	363	29	wise	wise	ADJ
taxlaw-2862	363	30	so	so	ADV
taxlaw-2862	363	31	long	long	ADV
taxlaw-2862	363	32	as	as	SCONJ
taxlaw-2862	363	33	there	there	PRON
taxlaw-2862	363	34	is	be	VERB
taxlaw-2862	363	35	some	some	DET
taxlaw-2862	363	36	useful	useful	ADJ
taxlaw-2862	363	37	purpose	purpose	NOUN
taxlaw-2862	363	38	to	to	ADP
taxlaw-2862	363	39	which	which	PRON
taxlaw-2862	363	40	that	that	DET
taxlaw-2862	363	41	output	output	NOUN
taxlaw-2862	363	42	could	could	AUX
taxlaw-2862	363	43	be	be	AUX
taxlaw-2862	363	44	put	put	VERB
taxlaw-2862	363	45	”	"	PUNCT
taxlaw-2862	363	46	)	)	PUNCT
taxlaw-2862	363	47	.	.	PUNCT
taxlaw-2862	364	1	58	58	NUM
taxlaw-2862	364	2	see	see	VERB
taxlaw-2862	364	3	bird	bird	NOUN
taxlaw-2862	364	4	&	&	CCONJ
taxlaw-2862	364	5	gendron	gendron	PROPN
taxlaw-2862	364	6	,	,	PUNCT
taxlaw-2862	364	7	supra	supra	PROPN
taxlaw-2862	364	8	note	note	NOUN
taxlaw-2862	364	9	1	1	NUM
taxlaw-2862	364	10	,	,	PUNCT
taxlaw-2862	364	11	at	at	ADP
taxlaw-2862	364	12	37	37	NUM
taxlaw-2862	364	13	(	(	PUNCT
taxlaw-2862	364	14	“	"	PUNCT
taxlaw-2862	364	15	[	[	X
taxlaw-2862	364	16	t]he	t]he	ADJ
taxlaw-2862	364	17	extent	extent	NOUN
taxlaw-2862	364	18	of	of	ADP
taxlaw-2862	364	19	the	the	DET
taxlaw-2862	364	20	multifaceted	multifaceted	ADJ
taxlaw-2862	364	21	distortions	distortion	NOUN
taxlaw-2862	364	22	resulting	result	VERB
taxlaw-2862	364	23	from	from	ADP
taxlaw-2862	364	24	the	the	DET
taxlaw-2862	364	25	rst	rst	PROPN
taxlaw-2862	364	26	approach	approach	NOUN
taxlaw-2862	364	27	to	to	ADP
taxlaw-2862	364	28	sales	sale	NOUN
taxlaw-2862	364	29	taxation	taxation	NOUN
taxlaw-2862	364	30	is	be	AUX
taxlaw-2862	364	31	difficult	difficult	ADJ
taxlaw-2862	364	32	to	to	PART
taxlaw-2862	364	33	assess	assess	VERB
taxlaw-2862	364	34	,	,	PUNCT
taxlaw-2862	364	35	but	but	CCONJ
taxlaw-2862	364	36	the	the	DET
taxlaw-2862	364	37	vat	vat	NOUN
taxlaw-2862	364	38	approach	approach	NOUN
taxlaw-2862	364	39	should	should	AUX
taxlaw-2862	364	40	be	be	AUX
taxlaw-2862	364	41	less	less	ADV
taxlaw-2862	364	42	distorting	distort	VERB
taxlaw-2862	364	43	simply	simply	ADV
taxlaw-2862	364	44	because	because	SCONJ
taxlaw-2862	364	45	it	it	PRON
taxlaw-2862	364	46	substantially	substantially	ADV
taxlaw-2862	364	47	reduces	reduce	VERB
taxlaw-2862	364	48	the	the	DET
taxlaw-2862	364	49	taxation	taxation	NOUN
taxlaw-2862	364	50	of	of	ADP
taxlaw-2862	364	51	business	business	NOUN
taxlaw-2862	364	52	inputs	input	NOUN
taxlaw-2862	364	53	.	.	PUNCT
taxlaw-2862	365	1	paradoxically	paradoxically	ADV
taxlaw-2862	365	2	,	,	PUNCT
taxlaw-2862	365	3	precisely	precisely	ADV
taxlaw-2862	365	4	because	because	SCONJ
taxlaw-2862	365	5	most	most	ADJ
taxlaw-2862	365	6	inputs	input	NOUN
taxlaw-2862	365	7	pay	pay	VERB
taxlaw-2862	365	8	vat	vat	NOUN
taxlaw-2862	365	9	,	,	PUNCT
taxlaw-2862	365	10	no	no	DET
taxlaw-2862	365	11	additional	additional	ADJ
taxlaw-2862	365	12	tax	tax	NOUN
taxlaw-2862	365	13	element	element	NOUN
taxlaw-2862	365	14	is	be	AUX
taxlaw-2862	365	15	included	include	VERB
taxlaw-2862	365	16	in	in	ADP
taxlaw-2862	365	17	the	the	DET
taxlaw-2862	365	18	vat	vat	NOUN
taxlaw-2862	365	19	levied	levy	VERB
taxlaw-2862	365	20	on	on	ADP
taxlaw-2862	365	21	the	the	DET
taxlaw-2862	365	22	sale	sale	NOUN
taxlaw-2862	365	23	to	to	ADP
taxlaw-2862	365	24	the	the	DET
taxlaw-2862	365	25	final	final	ADJ
taxlaw-2862	365	26	consumer	consumer	NOUN
taxlaw-2862	365	27	.	.	PUNCT
taxlaw-2862	366	1	sellers	seller	NOUN
taxlaw-2862	366	2	deduct	deduct	VERB
taxlaw-2862	366	3	vat	vat	NOUN
taxlaw-2862	366	4	previously	previously	ADV
taxlaw-2862	366	5	paid	pay	VERB
taxlaw-2862	366	6	on	on	ADP
taxlaw-2862	366	7	inputs	input	NOUN
taxlaw-2862	366	8	(	(	PUNCT
taxlaw-2862	366	9	including	include	VERB
taxlaw-2862	366	10	purchases	purchase	NOUN
taxlaw-2862	366	11	of	of	ADP
taxlaw-2862	366	12	capital	capital	NOUN
taxlaw-2862	366	13	goods	good	NOUN
taxlaw-2862	366	14	)	)	PUNCT
taxlaw-2862	366	15	before	before	ADP
taxlaw-2862	366	16	remitting	remit	VERB
taxlaw-2862	366	17	vat	vat	NOUN
taxlaw-2862	366	18	due	due	ADJ
taxlaw-2862	366	19	on	on	ADP
taxlaw-2862	366	20	sales	sale	NOUN
taxlaw-2862	366	21	(	(	PUNCT
taxlaw-2862	366	22	assuming	assume	VERB
taxlaw-2862	366	23	vat	vat	NOUN
taxlaw-2862	366	24	takes	take	VERB
taxlaw-2862	366	25	the	the	DET
taxlaw-2862	366	26	conventional	conventional	ADJ
taxlaw-2862	366	27	income	income	NOUN
taxlaw-2862	366	28	-	-	PUNCT
taxlaw-2862	366	29	credit	credit	NOUN
taxlaw-2862	366	30	form	form	NOUN
taxlaw-2862	366	31	)	)	PUNCT
taxlaw-2862	366	32	.	.	PUNCT
taxlaw-2862	367	1	from	from	ADP
taxlaw-2862	367	2	an	an	DET
taxlaw-2862	367	3	economic	economic	ADJ
taxlaw-2862	367	4	perspective	perspective	NOUN
taxlaw-2862	367	5	,	,	PUNCT
taxlaw-2862	367	6	this	this	DET
taxlaw-2862	367	7	ability	ability	NOUN
taxlaw-2862	367	8	of	of	ADP
taxlaw-2862	367	9	vat	vat	NOUN
taxlaw-2862	367	10	to	to	ADP
taxlaw-2862	367	11	‘	'	PUNCT
taxlaw-2862	367	12	untax	untax	NOUN
taxlaw-2862	367	13	’	'	PUNCT
taxlaw-2862	367	14	business	business	NOUN
taxlaw-2862	367	15	is	be	AUX
taxlaw-2862	367	16	one	one	NUM
taxlaw-2862	367	17	of	of	ADP
taxlaw-2862	367	18	its	its	PRON
taxlaw-2862	367	19	most	most	ADV
taxlaw-2862	367	20	attractive	attractive	ADJ
taxlaw-2862	367	21	features	feature	NOUN
taxlaw-2862	367	22	:	:	PUNCT
taxlaw-2862	367	23	vat	vat	NOUN
taxlaw-2862	367	24	is	be	AUX
taxlaw-2862	367	25	the	the	DET
taxlaw-2862	367	26	form	form	NOUN
taxlaw-2862	367	27	of	of	ADP
taxlaw-2862	367	28	consumption	consumption	NOUN
taxlaw-2862	367	29	tax	tax	NOUN
taxlaw-2862	367	30	that	that	PRON
taxlaw-2862	367	31	approaches	approach	VERB
taxlaw-2862	367	32	most	most	ADV
taxlaw-2862	367	33	closely	closely	ADV
taxlaw-2862	367	34	taxing	tax	VERB
taxlaw-2862	367	35	consumption	consumption	NOUN
taxlaw-2862	367	36	at	at	ADP
taxlaw-2862	367	37	the	the	DET
taxlaw-2862	367	38	explicit	explicit	ADJ
taxlaw-2862	367	39	tax	tax	NOUN
taxlaw-2862	367	40	rate	rate	NOUN
taxlaw-2862	367	41	stated	state	VERB
taxlaw-2862	367	42	in	in	ADP
taxlaw-2862	367	43	the	the	DET
taxlaw-2862	367	44	law	law	NOUN
taxlaw-2862	367	45	”	"	PUNCT
taxlaw-2862	367	46	)	)	PUNCT
taxlaw-2862	367	47	.	.	PUNCT
taxlaw-2862	368	1	192	192	NUM
taxlaw-2862	368	2	columbia	columbia	PROPN
taxlaw-2862	368	3	journal	journal	PROPN
taxlaw-2862	368	4	of	of	ADP
taxlaw-2862	368	5	tax	tax	NOUN
taxlaw-2862	368	6	law	law	NOUN
taxlaw-2862	368	7	[	[	X
taxlaw-2862	368	8	vol.9:177	vol.9:177	X
taxlaw-2862	368	9	by	by	ADP
taxlaw-2862	368	10	the	the	DET
taxlaw-2862	368	11	tax	tax	NOUN
taxlaw-2862	368	12	-	-	PUNCT
taxlaw-2862	368	13	inclusive	inclusive	ADJ
taxlaw-2862	368	14	price	price	NOUN
taxlaw-2862	368	15	paid	pay	VERB
taxlaw-2862	368	16	by	by	ADP
taxlaw-2862	368	17	the	the	DET
taxlaw-2862	368	18	buyer	buyer	NOUN
taxlaw-2862	368	19	in	in	ADP
taxlaw-2862	368	20	the	the	DET
taxlaw-2862	368	21	transaction	transaction	NOUN
taxlaw-2862	368	22	)	)	PUNCT
taxlaw-2862	368	23	.	.	PUNCT
taxlaw-2862	369	1	this	this	PRON
taxlaw-2862	369	2	is	be	AUX
taxlaw-2862	369	3	the	the	DET
taxlaw-2862	369	4	mechanical	mechanical	ADJ
taxlaw-2862	369	5	result	result	NOUN
taxlaw-2862	369	6	of	of	ADP
taxlaw-2862	369	7	the	the	DET
taxlaw-2862	369	8	creditability	creditability	NOUN
taxlaw-2862	369	9	of	of	ADP
taxlaw-2862	369	10	taxable	taxable	ADJ
taxlaw-2862	369	11	inputs	input	NOUN
taxlaw-2862	369	12	.	.	PUNCT
taxlaw-2862	370	1	the	the	DET
taxlaw-2862	370	2	strength	strength	NOUN
taxlaw-2862	370	3	of	of	ADP
taxlaw-2862	370	4	fractionalism	fractionalism	NOUN
taxlaw-2862	370	5	,	,	PUNCT
taxlaw-2862	370	6	however	however	ADV
taxlaw-2862	370	7	,	,	PUNCT
taxlaw-2862	370	8	can	can	AUX
taxlaw-2862	370	9	be	be	AUX
taxlaw-2862	370	10	seen	see	VERB
taxlaw-2862	370	11	best	well	ADV
taxlaw-2862	370	12	in	in	ADP
taxlaw-2862	370	13	the	the	DET
taxlaw-2862	370	14	absence	absence	NOUN
taxlaw-2862	370	15	of	of	ADP
taxlaw-2862	370	16	full	full	ADJ
taxlaw-2862	370	17	registration	registration	NOUN
taxlaw-2862	370	18	or	or	CCONJ
taxlaw-2862	370	19	compliance	compliance	NOUN
taxlaw-2862	370	20	,	,	PUNCT
taxlaw-2862	370	21	particularly	particularly	ADV
taxlaw-2862	370	22	at	at	ADP
taxlaw-2862	370	23	the	the	DET
taxlaw-2862	370	24	end	end	NOUN
taxlaw-2862	370	25	of	of	ADP
taxlaw-2862	370	26	the	the	DET
taxlaw-2862	370	27	supply	supply	NOUN
taxlaw-2862	370	28	chain.59	chain.59	VERB
taxlaw-2862	370	29	it	it	PRON
taxlaw-2862	370	30	allows	allow	VERB
taxlaw-2862	370	31	for	for	ADP
taxlaw-2862	370	32	a	a	DET
taxlaw-2862	370	33	“	"	PUNCT
taxlaw-2862	370	34	catching	catch	VERB
taxlaw-2862	370	35	-	-	PUNCT
taxlaw-2862	370	36	up	up	NOUN
taxlaw-2862	370	37	”	"	PUNCT
taxlaw-2862	370	38	on	on	ADP
taxlaw-2862	370	39	tax	tax	NOUN
taxlaw-2862	370	40	owing	owe	VERB
taxlaw-2862	370	41	where	where	SCONJ
taxlaw-2862	370	42	the	the	DET
taxlaw-2862	370	43	vat	vat	NOUN
taxlaw-2862	370	44	applies	apply	VERB
taxlaw-2862	370	45	or	or	CCONJ
taxlaw-2862	370	46	operates	operate	VERB
taxlaw-2862	370	47	imperfectly	imperfectly	ADV
taxlaw-2862	370	48	:	:	PUNCT
taxlaw-2862	370	49	“	"	PUNCT
taxlaw-2862	370	50	[	[	X
taxlaw-2862	370	51	t]his	t]his	PRON
taxlaw-2862	370	52	means	mean	VERB
taxlaw-2862	370	53	that	that	SCONJ
taxlaw-2862	370	54	tax	tax	NOUN
taxlaw-2862	370	55	is	be	AUX
taxlaw-2862	370	56	recaptured	recapture	VERB
taxlaw-2862	370	57	at	at	ADP
taxlaw-2862	370	58	the	the	DET
taxlaw-2862	370	59	next	next	ADJ
taxlaw-2862	370	60	stage	stage	NOUN
taxlaw-2862	370	61	of	of	ADP
taxlaw-2862	370	62	the	the	DET
taxlaw-2862	370	63	supply	supply	NOUN
taxlaw-2862	370	64	chain	chain	NOUN
taxlaw-2862	370	65	if	if	SCONJ
taxlaw-2862	370	66	there	there	PRON
taxlaw-2862	370	67	is	be	VERB
taxlaw-2862	370	68	evasion	evasion	NOUN
taxlaw-2862	370	69	at	at	ADP
taxlaw-2862	370	70	a	a	DET
taxlaw-2862	370	71	prior	prior	ADJ
taxlaw-2862	370	72	one	one	NUM
taxlaw-2862	370	73	,	,	PUNCT
taxlaw-2862	370	74	thus	thus	ADV
taxlaw-2862	370	75	providing	provide	VERB
taxlaw-2862	370	76	a	a	DET
taxlaw-2862	370	77	check	check	NOUN
taxlaw-2862	370	78	on	on	ADP
taxlaw-2862	370	79	possible	possible	ADJ
taxlaw-2862	370	80	evasion	evasion	NOUN
taxlaw-2862	370	81	.	.	PUNCT
taxlaw-2862	370	82	”60	”60	PROPN
taxlaw-2862	371	1	whereas	whereas	SCONJ
taxlaw-2862	371	2	a	a	DET
taxlaw-2862	371	3	retail	retail	ADJ
taxlaw-2862	371	4	sales	sale	NOUN
taxlaw-2862	371	5	tax	tax	NOUN
taxlaw-2862	371	6	would	would	AUX
taxlaw-2862	371	7	collect	collect	VERB
taxlaw-2862	371	8	zero	zero	NUM
taxlaw-2862	371	9	revenue	revenue	NOUN
taxlaw-2862	371	10	if	if	SCONJ
taxlaw-2862	371	11	the	the	DET
taxlaw-2862	371	12	last	last	ADJ
taxlaw-2862	371	13	supplier	supplier	NOUN
taxlaw-2862	371	14	in	in	ADP
taxlaw-2862	371	15	the	the	DET
taxlaw-2862	371	16	supply	supply	NOUN
taxlaw-2862	371	17	chain	chain	NOUN
taxlaw-2862	371	18	(	(	PUNCT
taxlaw-2862	371	19	e.g.	e.g.	ADV
taxlaw-2862	371	20	,	,	PUNCT
taxlaw-2862	371	21	the	the	DET
taxlaw-2862	371	22	retailer	retailer	NOUN
taxlaw-2862	371	23	)	)	PUNCT
taxlaw-2862	371	24	was	be	AUX
taxlaw-2862	371	25	not	not	PART
taxlaw-2862	371	26	registered	register	VERB
taxlaw-2862	371	27	or	or	CCONJ
taxlaw-2862	371	28	was	be	AUX
taxlaw-2862	371	29	non	non	ADJ
taxlaw-2862	371	30	-	-	ADJ
taxlaw-2862	371	31	compliant	compliant	ADJ
taxlaw-2862	371	32	,	,	PUNCT
taxlaw-2862	371	33	a	a	DET
taxlaw-2862	371	34	vat	vat	NOUN
taxlaw-2862	371	35	raises	raise	VERB
taxlaw-2862	371	36	revenue	revenue	NOUN
taxlaw-2862	371	37	incrementally	incrementally	ADV
taxlaw-2862	371	38	along	along	ADP
taxlaw-2862	371	39	the	the	DET
taxlaw-2862	371	40	way	way	NOUN
taxlaw-2862	371	41	to	to	ADP
taxlaw-2862	371	42	the	the	DET
taxlaw-2862	371	43	retail	retail	ADJ
taxlaw-2862	371	44	stage	stage	NOUN
taxlaw-2862	371	45	.	.	PUNCT
taxlaw-2862	372	1	tax	tax	NOUN
taxlaw-2862	372	2	on	on	ADP
taxlaw-2862	372	3	value	value	NOUN
taxlaw-2862	372	4	added	add	VERB
taxlaw-2862	372	5	at	at	ADP
taxlaw-2862	372	6	each	each	DET
taxlaw-2862	372	7	stage	stage	NOUN
taxlaw-2862	372	8	is	be	AUX
taxlaw-2862	372	9	collected	collect	VERB
taxlaw-2862	372	10	,	,	PUNCT
taxlaw-2862	372	11	so	so	SCONJ
taxlaw-2862	372	12	the	the	DET
taxlaw-2862	372	13	loss	loss	NOUN
taxlaw-2862	372	14	from	from	ADP
taxlaw-2862	372	15	a	a	DET
taxlaw-2862	372	16	break	break	NOUN
taxlaw-2862	372	17	in	in	ADP
taxlaw-2862	372	18	the	the	DET
taxlaw-2862	372	19	chain	chain	NOUN
taxlaw-2862	372	20	at	at	ADP
taxlaw-2862	372	21	the	the	DET
taxlaw-2862	372	22	final	final	ADJ
taxlaw-2862	372	23	stage	stage	NOUN
taxlaw-2862	372	24	can	can	AUX
taxlaw-2862	372	25	be	be	AUX
taxlaw-2862	372	26	mitigated	mitigate	VERB
taxlaw-2862	372	27	.	.	PUNCT
taxlaw-2862	373	1	3	3	X
taxlaw-2862	373	2	.	.	X
taxlaw-2862	373	3	deterring	deter	VERB
taxlaw-2862	373	4	evasion	evasion	NOUN
taxlaw-2862	373	5	the	the	DET
taxlaw-2862	373	6	third	third	ADJ
taxlaw-2862	373	7	advantage	advantage	NOUN
taxlaw-2862	373	8	relates	relate	VERB
taxlaw-2862	373	9	to	to	ADP
taxlaw-2862	373	10	enforcement	enforcement	NOUN
taxlaw-2862	373	11	.	.	PUNCT
taxlaw-2862	374	1	there	there	PRON
taxlaw-2862	374	2	are	be	VERB
taxlaw-2862	374	3	two	two	NUM
taxlaw-2862	374	4	central	central	ADJ
taxlaw-2862	374	5	channels	channel	NOUN
taxlaw-2862	374	6	through	through	ADP
taxlaw-2862	374	7	which	which	PRON
taxlaw-2862	374	8	the	the	DET
taxlaw-2862	374	9	vat	vat	NOUN
taxlaw-2862	374	10	is	be	AUX
taxlaw-2862	374	11	thought	think	VERB
taxlaw-2862	374	12	to	to	PART
taxlaw-2862	374	13	be	be	AUX
taxlaw-2862	374	14	a	a	DET
taxlaw-2862	374	15	particularly	particularly	ADV
taxlaw-2862	374	16	enforceable	enforceable	ADJ
taxlaw-2862	374	17	tax	tax	NOUN
taxlaw-2862	374	18	if	if	SCONJ
taxlaw-2862	374	19	not	not	PART
taxlaw-2862	374	20	fully	fully	ADV
taxlaw-2862	374	21	“	"	PUNCT
taxlaw-2862	374	22	selfenforcing	selfenforce	VERB
taxlaw-2862	374	23	”	"	PUNCT
taxlaw-2862	374	24	as	as	SCONJ
taxlaw-2862	374	25	some	some	DET
taxlaw-2862	374	26	commentators	commentator	NOUN
taxlaw-2862	374	27	have	have	AUX
taxlaw-2862	374	28	claimed	claim	VERB
taxlaw-2862	374	29	.	.	PUNCT
taxlaw-2862	375	1	a.	a.	NOUN
taxlaw-2862	375	2	paper	paper	NOUN
taxlaw-2862	375	3	trail	trail	NOUN
taxlaw-2862	375	4	as	as	SCONJ
taxlaw-2862	375	5	noted	note	VERB
taxlaw-2862	375	6	by	by	ADP
taxlaw-2862	375	7	ian	ian	PROPN
taxlaw-2862	375	8	crawford	crawford	PROPN
taxlaw-2862	375	9	,	,	PUNCT
taxlaw-2862	375	10	michael	michael	PROPN
taxlaw-2862	375	11	keen	keen	PROPN
taxlaw-2862	375	12	,	,	PUNCT
taxlaw-2862	375	13	and	and	CCONJ
taxlaw-2862	375	14	stephen	stephen	PROPN
taxlaw-2862	375	15	smith	smith	PROPN
taxlaw-2862	375	16	in	in	ADP
taxlaw-2862	375	17	the	the	DET
taxlaw-2862	375	18	landmark	landmark	PROPN
taxlaw-2862	375	19	mirrlees	mirrlees	PROPN
taxlaw-2862	375	20	report	report	VERB
taxlaw-2862	375	21	on	on	ADP
taxlaw-2862	375	22	tax	tax	NOUN
taxlaw-2862	375	23	design	design	NOUN
taxlaw-2862	375	24	,	,	PUNCT
taxlaw-2862	375	25	“	"	PUNCT
taxlaw-2862	375	26	[	[	X
taxlaw-2862	375	27	t]he	t]he	ADV
taxlaw-2862	375	28	appropriate	appropriate	ADJ
taxlaw-2862	375	29	mix	mix	NOUN
taxlaw-2862	375	30	between	between	ADP
taxlaw-2862	375	31	direct	direct	ADJ
taxlaw-2862	375	32	and	and	CCONJ
taxlaw-2862	375	33	indirect	indirect	ADJ
taxlaw-2862	375	34	taxes	taxis	NOUN
taxlaw-2862	375	35	is	be	AUX
taxlaw-2862	375	36	one	one	NUM
taxlaw-2862	375	37	of	of	ADP
taxlaw-2862	375	38	the	the	DET
taxlaw-2862	375	39	oldest	old	ADJ
taxlaw-2862	375	40	issues	issue	NOUN
taxlaw-2862	375	41	in	in	ADP
taxlaw-2862	375	42	public	public	ADJ
taxlaw-2862	375	43	finance	finance	NOUN
taxlaw-2862	375	44	.	.	PUNCT
taxlaw-2862	376	1	”61	”61	VERB
taxlaw-2862	376	2	this	this	DET
taxlaw-2862	376	3	controversy	controversy	NOUN
taxlaw-2862	376	4	is	be	AUX
taxlaw-2862	376	5	driven	drive	VERB
taxlaw-2862	376	6	by	by	ADP
taxlaw-2862	376	7	a	a	DET
taxlaw-2862	376	8	basic	basic	ADJ
taxlaw-2862	376	9	insight	insight	NOUN
taxlaw-2862	376	10	:	:	PUNCT
taxlaw-2862	376	11	a	a	DET
taxlaw-2862	376	12	uniform	uniform	ADJ
taxlaw-2862	376	13	tax	tax	NOUN
taxlaw-2862	376	14	on	on	ADP
taxlaw-2862	376	15	consumption	consumption	NOUN
taxlaw-2862	376	16	—	—	PUNCT
taxlaw-2862	376	17	that	that	ADV
taxlaw-2862	376	18	is	is	ADV
taxlaw-2862	376	19	,	,	PUNCT
taxlaw-2862	376	20	a	a	DET
taxlaw-2862	376	21	tax	tax	NOUN
taxlaw-2862	376	22	on	on	ADP
taxlaw-2862	376	23	all	all	DET
taxlaw-2862	376	24	commodities	commodity	NOUN
taxlaw-2862	376	25	at	at	ADP
taxlaw-2862	376	26	the	the	DET
taxlaw-2862	376	27	same	same	ADJ
taxlaw-2862	376	28	rate	rate	NOUN
taxlaw-2862	376	29	—	—	PUNCT
taxlaw-2862	376	30	has	have	VERB
taxlaw-2862	376	31	an	an	DET
taxlaw-2862	376	32	identical	identical	ADJ
taxlaw-2862	376	33	effect	effect	NOUN
taxlaw-2862	376	34	as	as	ADP
taxlaw-2862	376	35	a	a	DET
taxlaw-2862	376	36	uniform	uniform	ADJ
taxlaw-2862	376	37	tax	tax	NOUN
taxlaw-2862	376	38	on	on	ADP
taxlaw-2862	376	39	wage	wage	NOUN
taxlaw-2862	376	40	and	and	CCONJ
taxlaw-2862	376	41	profit	profit	NOUN
taxlaw-2862	376	42	income.62	income.62	VERB
taxlaw-2862	376	43	this	this	DET
taxlaw-2862	376	44	theoretical	theoretical	ADJ
taxlaw-2862	376	45	equivalence	equivalence	NOUN
taxlaw-2862	376	46	of	of	ADP
taxlaw-2862	376	47	direct	direct	ADJ
taxlaw-2862	376	48	and	and	CCONJ
taxlaw-2862	376	49	indirect	indirect	ADJ
taxlaw-2862	376	50	taxes	taxis	NOUN
taxlaw-2862	376	51	raises	raise	VERB
taxlaw-2862	376	52	the	the	DET
taxlaw-2862	376	53	obvious	obvious	ADJ
taxlaw-2862	376	54	question	question	NOUN
taxlaw-2862	376	55	:	:	PUNCT
taxlaw-2862	376	56	why	why	SCONJ
taxlaw-2862	376	57	would	would	AUX
taxlaw-2862	376	58	a	a	DET
taxlaw-2862	376	59	government	government	NOUN
taxlaw-2862	376	60	desire	desire	VERB
taxlaw-2862	376	61	an	an	DET
taxlaw-2862	376	62	indirect	indirect	ADJ
taxlaw-2862	376	63	tax	tax	NOUN
taxlaw-2862	376	64	like	like	ADP
taxlaw-2862	376	65	the	the	DET
taxlaw-2862	376	66	vat	vat	NOUN
taxlaw-2862	376	67	if	if	SCONJ
taxlaw-2862	376	68	it	it	PRON
taxlaw-2862	376	69	already	already	ADV
taxlaw-2862	376	70	has	have	VERB
taxlaw-2862	376	71	an	an	DET
taxlaw-2862	376	72	income	income	NOUN
taxlaw-2862	376	73	tax	tax	NOUN
taxlaw-2862	376	74	?	?	PUNCT
taxlaw-2862	377	1	enter	enter	VERB
taxlaw-2862	377	2	the	the	DET
taxlaw-2862	377	3	practical	practical	ADJ
taxlaw-2862	377	4	realities	reality	NOUN
taxlaw-2862	377	5	of	of	ADP
taxlaw-2862	377	6	enforcement	enforcement	NOUN
taxlaw-2862	377	7	and	and	CCONJ
taxlaw-2862	377	8	tax	tax	NOUN
taxlaw-2862	377	9	administration.63	administration.63	PROPN
taxlaw-2862	377	10	two	two	NUM
taxlaw-2862	377	11	aspects	aspect	NOUN
taxlaw-2862	377	12	loom	loom	VERB
taxlaw-2862	377	13	large	large	ADJ
taxlaw-2862	377	14	under	under	ADP
taxlaw-2862	377	15	the	the	DET
taxlaw-2862	377	16	general	general	ADJ
taxlaw-2862	377	17	“	"	PUNCT
taxlaw-2862	377	18	paper	paper	NOUN
taxlaw-2862	377	19	trail	trail	NOUN
taxlaw-2862	377	20	”	"	PUNCT
taxlaw-2862	377	21	heading	heading	NOUN
taxlaw-2862	377	22	:	:	PUNCT
taxlaw-2862	377	23	vat	vat	NOUN
taxlaw-2862	377	24	compliance	compliance	NOUN
taxlaw-2862	377	25	and	and	CCONJ
taxlaw-2862	377	26	income	income	NOUN
taxlaw-2862	377	27	tax	tax	NOUN
taxlaw-2862	377	28	59	59	NUM
taxlaw-2862	377	29	see	see	VERB
taxlaw-2862	377	30	michael	michael	PROPN
taxlaw-2862	377	31	keen	keen	PROPN
taxlaw-2862	377	32	&	&	CCONJ
taxlaw-2862	377	33	stephen	stephen	PROPN
taxlaw-2862	377	34	smith	smith	PROPN
taxlaw-2862	377	35	,	,	PUNCT
taxlaw-2862	377	36	vat	vat	NOUN
taxlaw-2862	377	37	fraud	fraud	NOUN
taxlaw-2862	377	38	and	and	CCONJ
taxlaw-2862	377	39	evasion	evasion	NOUN
taxlaw-2862	377	40	:	:	PUNCT
taxlaw-2862	377	41	what	what	PRON
taxlaw-2862	377	42	do	do	AUX
taxlaw-2862	377	43	we	we	PRON
taxlaw-2862	377	44	know	know	VERB
taxlaw-2862	377	45	and	and	CCONJ
taxlaw-2862	377	46	what	what	PRON
taxlaw-2862	377	47	can	can	AUX
taxlaw-2862	377	48	be	be	AUX
taxlaw-2862	377	49	done	do	VERB
taxlaw-2862	377	50	?	?	PUNCT
taxlaw-2862	377	51	,	,	PUNCT
taxlaw-2862	377	52	59	59	NUM
taxlaw-2862	377	53	nat’l	nat’l	NOUN
taxlaw-2862	377	54	tax	tax	NOUN
taxlaw-2862	377	55	j.	j.	PROPN
taxlaw-2862	377	56	861	861	NUM
taxlaw-2862	377	57	,	,	PUNCT
taxlaw-2862	377	58	865	865	NUM
taxlaw-2862	377	59	(	(	PUNCT
taxlaw-2862	377	60	dec	dec	PROPN
taxlaw-2862	377	61	.	.	PROPN
taxlaw-2862	377	62	2006	2006	NUM
taxlaw-2862	377	63	)	)	PUNCT
taxlaw-2862	377	64	(	(	PUNCT
taxlaw-2862	377	65	“	"	PUNCT
taxlaw-2862	377	66	if	if	SCONJ
taxlaw-2862	377	67	the	the	DET
taxlaw-2862	377	68	final	final	ADJ
taxlaw-2862	377	69	seller	seller	NOUN
taxlaw-2862	377	70	is	be	AUX
taxlaw-2862	377	71	not	not	PART
taxlaw-2862	377	72	taxed	tax	VERB
taxlaw-2862	377	73	,	,	PUNCT
taxlaw-2862	377	74	all	all	DET
taxlaw-2862	377	75	revenue	revenue	NOUN
taxlaw-2862	377	76	is	be	AUX
taxlaw-2862	377	77	lost	lose	VERB
taxlaw-2862	377	78	under	under	ADP
taxlaw-2862	377	79	an	an	DET
taxlaw-2862	377	80	rst	rst	NOUN
taxlaw-2862	377	81	,	,	PUNCT
taxlaw-2862	377	82	but	but	CCONJ
taxlaw-2862	377	83	the	the	DET
taxlaw-2862	377	84	fractional	fractional	ADJ
taxlaw-2862	377	85	nature	nature	NOUN
taxlaw-2862	377	86	of	of	ADP
taxlaw-2862	377	87	the	the	DET
taxlaw-2862	377	88	vat	vat	NOUN
taxlaw-2862	377	89	means	mean	VERB
taxlaw-2862	377	90	that	that	SCONJ
taxlaw-2862	377	91	tax	tax	NOUN
taxlaw-2862	377	92	would	would	AUX
taxlaw-2862	377	93	then	then	ADV
taxlaw-2862	377	94	be	be	AUX
taxlaw-2862	377	95	lost	lose	VERB
taxlaw-2862	377	96	on	on	ADP
taxlaw-2862	377	97	the	the	DET
taxlaw-2862	377	98	value	value	NOUN
taxlaw-2862	377	99	added	add	VERB
taxlaw-2862	377	100	at	at	ADP
taxlaw-2862	377	101	that	that	DET
taxlaw-2862	377	102	final	final	ADJ
taxlaw-2862	377	103	stage	stage	NOUN
taxlaw-2862	377	104	(	(	PUNCT
taxlaw-2862	377	105	so	so	ADV
taxlaw-2862	377	106	long	long	ADV
taxlaw-2862	377	107	as	as	SCONJ
taxlaw-2862	377	108	vat	vat	NOUN
taxlaw-2862	377	109	has	have	AUX
taxlaw-2862	377	110	been	be	AUX
taxlaw-2862	377	111	properly	properly	ADV
taxlaw-2862	377	112	collected	collect	VERB
taxlaw-2862	377	113	throughout	throughout	ADP
taxlaw-2862	377	114	the	the	DET
taxlaw-2862	377	115	preceding	precede	VERB
taxlaw-2862	377	116	production	production	NOUN
taxlaw-2862	377	117	chain	chain	NOUN
taxlaw-2862	377	118	)	)	PUNCT
taxlaw-2862	377	119	”	"	PUNCT
taxlaw-2862	377	120	)	)	PUNCT
taxlaw-2862	377	121	.	.	PUNCT
taxlaw-2862	378	1	60	60	NUM
taxlaw-2862	378	2	see	see	VERB
taxlaw-2862	378	3	crawford	crawford	PROPN
taxlaw-2862	378	4	,	,	PUNCT
taxlaw-2862	378	5	keen	keen	PROPN
taxlaw-2862	378	6	&	&	CCONJ
taxlaw-2862	378	7	smith	smith	PROPN
taxlaw-2862	378	8	,	,	PUNCT
taxlaw-2862	378	9	supra	supra	PROPN
taxlaw-2862	378	10	note	note	PROPN
taxlaw-2862	378	11	21	21	NUM
taxlaw-2862	378	12	,	,	PUNCT
taxlaw-2862	378	13	at	at	ADP
taxlaw-2862	378	14	311	311	NUM
taxlaw-2862	378	15	(	(	PUNCT
taxlaw-2862	378	16	but	but	CCONJ
taxlaw-2862	378	17	noting	note	VERB
taxlaw-2862	378	18	that	that	SCONJ
taxlaw-2862	378	19	abuse	abuse	NOUN
taxlaw-2862	378	20	of	of	ADP
taxlaw-2862	378	21	input	input	NOUN
taxlaw-2862	378	22	crediting	crediting	NOUN
taxlaw-2862	378	23	provides	provide	VERB
taxlaw-2862	378	24	one	one	NUM
taxlaw-2862	378	25	of	of	ADP
taxlaw-2862	378	26	a	a	DET
taxlaw-2862	378	27	number	number	NOUN
taxlaw-2862	378	28	of	of	ADP
taxlaw-2862	378	29	“	"	PUNCT
taxlaw-2862	378	30	distinctive	distinctive	ADJ
taxlaw-2862	378	31	opportunities	opportunity	NOUN
taxlaw-2862	378	32	for	for	ADP
taxlaw-2862	378	33	evasion	evasion	NOUN
taxlaw-2862	378	34	”	"	PUNCT
taxlaw-2862	378	35	)	)	PUNCT
taxlaw-2862	378	36	.	.	PUNCT
taxlaw-2862	379	1	61see	61see	NOUN
taxlaw-2862	380	1	i	i	PRON
taxlaw-2862	380	2	d.	d.	PROPN
taxlaw-2862	380	3	at	at	ADP
taxlaw-2862	380	4	281	281	NUM
taxlaw-2862	380	5	.	.	PUNCT
taxlaw-2862	381	1	62	62	NUM
taxlaw-2862	382	1	i	i	PRON
taxlaw-2862	382	2	d.	d.	PROPN
taxlaw-2862	382	3	(	(	PUNCT
taxlaw-2862	382	4	“	"	PUNCT
taxlaw-2862	382	5	[	[	X
taxlaw-2862	382	6	m]ore	m]ore	NOUN
taxlaw-2862	382	7	recent	recent	ADJ
taxlaw-2862	382	8	and	and	CCONJ
taxlaw-2862	382	9	formal	formal	ADJ
taxlaw-2862	382	10	theory	theory	NOUN
taxlaw-2862	382	11	has	have	AUX
taxlaw-2862	382	12	brought	bring	VERB
taxlaw-2862	382	13	relatively	relatively	ADV
taxlaw-2862	382	14	few	few	ADJ
taxlaw-2862	382	15	additional	additional	ADJ
taxlaw-2862	382	16	insights	insight	NOUN
taxlaw-2862	382	17	.	.	PUNCT
taxlaw-2862	383	1	the	the	DET
taxlaw-2862	383	2	most	most	ADV
taxlaw-2862	383	3	important	important	ADJ
taxlaw-2862	383	4	,	,	PUNCT
taxlaw-2862	383	5	perhaps	perhaps	ADV
taxlaw-2862	383	6	,	,	PUNCT
taxlaw-2862	383	7	is	be	AUX
taxlaw-2862	383	8	a	a	DET
taxlaw-2862	383	9	recognition	recognition	NOUN
taxlaw-2862	383	10	that	that	SCONJ
taxlaw-2862	383	11	,	,	PUNCT
taxlaw-2862	383	12	in	in	ADP
taxlaw-2862	383	13	principle	principle	NOUN
taxlaw-2862	383	14	at	at	ADP
taxlaw-2862	383	15	least	least	ADJ
taxlaw-2862	383	16	,	,	PUNCT
taxlaw-2862	383	17	the	the	DET
taxlaw-2862	383	18	balance	balance	NOUN
taxlaw-2862	383	19	is	be	AUX
taxlaw-2862	383	20	to	to	ADP
taxlaw-2862	383	21	some	some	DET
taxlaw-2862	383	22	degree	degree	NOUN
taxlaw-2862	383	23	arbitrary	arbitrary	ADJ
taxlaw-2862	383	24	,	,	PUNCT
taxlaw-2862	383	25	there	there	PRON
taxlaw-2862	383	26	being	be	AUX
taxlaw-2862	383	27	a	a	DET
taxlaw-2862	383	28	close	close	ADJ
taxlaw-2862	383	29	similarity	similarity	NOUN
taxlaw-2862	383	30	in	in	ADP
taxlaw-2862	383	31	terms	term	NOUN
taxlaw-2862	383	32	of	of	ADP
taxlaw-2862	383	33	their	their	PRON
taxlaw-2862	383	34	impact	impact	NOUN
taxlaw-2862	383	35	on	on	ADP
taxlaw-2862	383	36	individuals	individual	NOUN
taxlaw-2862	383	37	’	'	PUNCT
taxlaw-2862	383	38	budget	budget	NOUN
taxlaw-2862	383	39	constraints	constraint	NOUN
taxlaw-2862	383	40	—	—	PUNCT
taxlaw-2862	383	41	and	and	CCONJ
taxlaw-2862	383	42	hence	hence	ADV
taxlaw-2862	383	43	,	,	PUNCT
taxlaw-2862	383	44	in	in	ADP
taxlaw-2862	383	45	the	the	DET
taxlaw-2862	383	46	absence	absence	NOUN
taxlaw-2862	383	47	of	of	ADP
taxlaw-2862	383	48	some	some	DET
taxlaw-2862	383	49	form	form	NOUN
taxlaw-2862	383	50	of	of	ADP
taxlaw-2862	383	51	fiscal	fiscal	ADJ
taxlaw-2862	383	52	illusion	illusion	NOUN
taxlaw-2862	383	53	,	,	PUNCT
taxlaw-2862	383	54	on	on	ADP
taxlaw-2862	383	55	their	their	PRON
taxlaw-2862	383	56	behavior	behavior	NOUN
taxlaw-2862	383	57	—	—	PUNCT
taxlaw-2862	383	58	between	between	ADP
taxlaw-2862	383	59	a	a	DET
taxlaw-2862	383	60	uniform	uniform	ADJ
taxlaw-2862	383	61	tax	tax	NOUN
taxlaw-2862	383	62	on	on	ADP
taxlaw-2862	383	63	consumption	consumption	NOUN
taxlaw-2862	383	64	and	and	CCONJ
taxlaw-2862	383	65	a	a	DET
taxlaw-2862	383	66	uniform	uniform	ADJ
taxlaw-2862	383	67	tax	tax	NOUN
taxlaw-2862	383	68	on	on	ADP
taxlaw-2862	383	69	wage	wage	NOUN
taxlaw-2862	383	70	and	and	CCONJ
taxlaw-2862	383	71	profit	profit	NOUN
taxlaw-2862	383	72	income	income	NOUN
taxlaw-2862	383	73	.	.	PUNCT
taxlaw-2862	384	1	this	this	PRON
taxlaw-2862	384	2	is	be	AUX
taxlaw-2862	384	3	immediately	immediately	ADV
taxlaw-2862	384	4	clear	clear	ADJ
taxlaw-2862	384	5	for	for	ADP
taxlaw-2862	384	6	a	a	DET
taxlaw-2862	384	7	consumer	consumer	NOUN
taxlaw-2862	384	8	who	who	PRON
taxlaw-2862	384	9	lives	live	VERB
taxlaw-2862	384	10	only	only	ADV
taxlaw-2862	384	11	one	one	NUM
taxlaw-2862	384	12	period	period	NOUN
taxlaw-2862	384	13	and	and	CCONJ
taxlaw-2862	384	14	receives	receive	VERB
taxlaw-2862	384	15	income	income	NOUN
taxlaw-2862	384	16	only	only	ADV
taxlaw-2862	384	17	from	from	ADP
taxlaw-2862	384	18	these	these	DET
taxlaw-2862	384	19	sources	source	NOUN
taxlaw-2862	384	20	:	:	PUNCT
taxlaw-2862	384	21	for	for	ADP
taxlaw-2862	384	22	them	they	PRON
taxlaw-2862	384	23	,	,	PUNCT
taxlaw-2862	384	24	a	a	DET
taxlaw-2862	384	25	tax	tax	NOUN
taxlaw-2862	384	26	of	of	ADP
taxlaw-2862	384	27	20	20	NUM
taxlaw-2862	384	28	%	%	NOUN
taxlaw-2862	384	29	on	on	ADP
taxlaw-2862	384	30	all	all	DET
taxlaw-2862	384	31	the	the	DET
taxlaw-2862	384	32	income	income	NOUN
taxlaw-2862	384	33	they	they	PRON
taxlaw-2862	384	34	receive	receive	VERB
taxlaw-2862	384	35	is	be	AUX
taxlaw-2862	384	36	equivalent	equivalent	ADJ
taxlaw-2862	384	37	to	to	ADP
taxlaw-2862	384	38	a	a	DET
taxlaw-2862	384	39	25	25	NUM
taxlaw-2862	384	40	%	%	NOUN
taxlaw-2862	384	41	tax	tax	NOUN
taxlaw-2862	384	42	on	on	ADP
taxlaw-2862	384	43	everything	everything	PRON
taxlaw-2862	384	44	they	they	PRON
taxlaw-2862	384	45	spend	spend	VERB
taxlaw-2862	384	46	.	.	PUNCT
taxlaw-2862	385	1	in	in	ADP
taxlaw-2862	385	2	such	such	DET
taxlaw-2862	385	3	a	a	DET
taxlaw-2862	385	4	world	world	NOUN
taxlaw-2862	385	5	,	,	PUNCT
taxlaw-2862	385	6	the	the	DET
taxlaw-2862	385	7	balance	balance	NOUN
taxlaw-2862	385	8	between	between	ADP
taxlaw-2862	385	9	commodity	commodity	NOUN
taxlaw-2862	385	10	and	and	CCONJ
taxlaw-2862	385	11	wage	wage	NOUN
taxlaw-2862	385	12	taxation	taxation	NOUN
taxlaw-2862	385	13	would	would	AUX
taxlaw-2862	385	14	be	be	AUX
taxlaw-2862	385	15	immaterial	immaterial	ADJ
taxlaw-2862	385	16	”	"	PUNCT
taxlaw-2862	385	17	)	)	PUNCT
taxlaw-2862	385	18	.	.	PUNCT
taxlaw-2862	386	1	to	to	PART
taxlaw-2862	386	2	see	see	VERB
taxlaw-2862	386	3	why	why	SCONJ
taxlaw-2862	386	4	this	this	DET
taxlaw-2862	386	5	last	last	ADJ
taxlaw-2862	386	6	statement	statement	NOUN
taxlaw-2862	386	7	is	be	AUX
taxlaw-2862	386	8	true	true	ADJ
taxlaw-2862	386	9	,	,	PUNCT
taxlaw-2862	386	10	note	note	VERB
taxlaw-2862	386	11	that	that	SCONJ
taxlaw-2862	386	12	the	the	DET
taxlaw-2862	386	13	divergence	divergence	NOUN
taxlaw-2862	386	14	in	in	ADP
taxlaw-2862	386	15	the	the	DET
taxlaw-2862	386	16	headline	headline	NOUN
taxlaw-2862	386	17	rate	rate	NOUN
taxlaw-2862	386	18	of	of	ADP
taxlaw-2862	386	19	tax	tax	NOUN
taxlaw-2862	386	20	is	be	AUX
taxlaw-2862	386	21	a	a	DET
taxlaw-2862	386	22	(	(	PUNCT
taxlaw-2862	386	23	somewhat	somewhat	ADV
taxlaw-2862	386	24	confusing	confusing	ADJ
taxlaw-2862	386	25	)	)	PUNCT
taxlaw-2862	386	26	result	result	NOUN
taxlaw-2862	386	27	of	of	ADP
taxlaw-2862	386	28	how	how	SCONJ
taxlaw-2862	386	29	we	we	PRON
taxlaw-2862	386	30	speak	speak	VERB
taxlaw-2862	386	31	about	about	ADP
taxlaw-2862	386	32	,	,	PUNCT
taxlaw-2862	386	33	and	and	CCONJ
taxlaw-2862	386	34	calculate	calculate	NOUN
taxlaw-2862	386	35	,	,	PUNCT
taxlaw-2862	386	36	tax	tax	NOUN
taxlaw-2862	386	37	rates	rate	NOUN
taxlaw-2862	386	38	as	as	ADP
taxlaw-2862	386	39	percentages	percentage	NOUN
taxlaw-2862	386	40	of	of	ADP
taxlaw-2862	386	41	a	a	DET
taxlaw-2862	386	42	given	give	VERB
taxlaw-2862	386	43	base	base	NOUN
taxlaw-2862	386	44	.	.	PUNCT
taxlaw-2862	387	1	where	where	SCONJ
taxlaw-2862	387	2	the	the	DET
taxlaw-2862	387	3	government	government	NOUN
taxlaw-2862	387	4	needs	need	VERB
taxlaw-2862	387	5	to	to	PART
taxlaw-2862	387	6	collect	collect	VERB
taxlaw-2862	387	7	$	$	SYM
taxlaw-2862	387	8	20	20	NUM
taxlaw-2862	387	9	in	in	ADP
taxlaw-2862	387	10	sales	sale	NOUN
taxlaw-2862	387	11	taxes	taxis	NOUN
taxlaw-2862	387	12	from	from	ADP
taxlaw-2862	387	13	a	a	DET
taxlaw-2862	387	14	total	total	ADJ
taxlaw-2862	387	15	resource	resource	NOUN
taxlaw-2862	387	16	base	base	NOUN
taxlaw-2862	387	17	of	of	ADP
taxlaw-2862	387	18	$	$	SYM
taxlaw-2862	387	19	100	100	NUM
taxlaw-2862	387	20	(	(	PUNCT
taxlaw-2862	387	21	a	a	DET
taxlaw-2862	387	22	straightforward	straightforward	ADJ
taxlaw-2862	387	23	20	20	NUM
taxlaw-2862	387	24	percent	percent	NOUN
taxlaw-2862	387	25	income	income	NOUN
taxlaw-2862	387	26	tax	tax	NOUN
taxlaw-2862	387	27	)	)	PUNCT
taxlaw-2862	387	28	,	,	PUNCT
taxlaw-2862	387	29	the	the	DET
taxlaw-2862	387	30	individual	individual	NOUN
taxlaw-2862	387	31	will	will	AUX
taxlaw-2862	387	32	be	be	AUX
taxlaw-2862	387	33	left	leave	VERB
taxlaw-2862	387	34	with	with	ADP
taxlaw-2862	387	35	$	$	SYM
taxlaw-2862	387	36	80	80	NUM
taxlaw-2862	387	37	to	to	PART
taxlaw-2862	387	38	spend	spend	VERB
taxlaw-2862	387	39	.	.	PUNCT
taxlaw-2862	388	1	this	this	DET
taxlaw-2862	388	2	results	result	NOUN
taxlaw-2862	388	3	in	in	ADP
taxlaw-2862	388	4	the	the	DET
taxlaw-2862	388	5	equivalence	equivalence	NOUN
taxlaw-2862	388	6	of	of	ADP
taxlaw-2862	388	7	a	a	DET
taxlaw-2862	388	8	25	25	NUM
taxlaw-2862	388	9	percent	percent	NOUN
taxlaw-2862	388	10	(	(	PUNCT
taxlaw-2862	388	11	tax	tax	NOUN
taxlaw-2862	388	12	-	-	PUNCT
taxlaw-2862	388	13	exclusive	exclusive	ADJ
taxlaw-2862	388	14	)	)	PUNCT
taxlaw-2862	388	15	sales	sale	NOUN
taxlaw-2862	388	16	tax	tax	NOUN
taxlaw-2862	388	17	to	to	ADP
taxlaw-2862	388	18	a	a	DET
taxlaw-2862	388	19	20	20	NUM
taxlaw-2862	388	20	percent	percent	NOUN
taxlaw-2862	388	21	(	(	PUNCT
taxlaw-2862	388	22	tax	tax	NOUN
taxlaw-2862	388	23	-	-	PUNCT
taxlaw-2862	388	24	inclusive	inclusive	ADJ
taxlaw-2862	388	25	)	)	PUNCT
taxlaw-2862	388	26	income	income	NOUN
taxlaw-2862	388	27	tax	tax	NOUN
taxlaw-2862	388	28	.	.	PUNCT
taxlaw-2862	389	1	63	63	NUM
taxlaw-2862	389	2	the	the	DET
taxlaw-2862	389	3	practicalities	practicality	NOUN
taxlaw-2862	389	4	of	of	ADP
taxlaw-2862	389	5	multi	multi	ADJ
taxlaw-2862	389	6	-	-	NOUN
taxlaw-2862	389	7	period	period	NOUN
taxlaw-2862	389	8	earning	earning	NOUN
taxlaw-2862	389	9	and	and	CCONJ
taxlaw-2862	389	10	savings	saving	NOUN
taxlaw-2862	389	11	decisions	decision	NOUN
taxlaw-2862	389	12	are	be	AUX
taxlaw-2862	389	13	also	also	ADV
taxlaw-2862	389	14	crucial	crucial	ADJ
taxlaw-2862	389	15	,	,	PUNCT
taxlaw-2862	389	16	but	but	CCONJ
taxlaw-2862	389	17	here	here	ADV
taxlaw-2862	389	18	the	the	DET
taxlaw-2862	389	19	focus	focus	NOUN
taxlaw-2862	389	20	is	be	AUX
taxlaw-2862	389	21	on	on	ADP
taxlaw-2862	389	22	compliance	compliance	NOUN
taxlaw-2862	389	23	and	and	CCONJ
taxlaw-2862	389	24	government	government	NOUN
taxlaw-2862	389	25	administration	administration	NOUN
taxlaw-2862	389	26	/	/	SYM
taxlaw-2862	389	27	enforcement	enforcement	NOUN
taxlaw-2862	389	28	.	.	PUNCT
taxlaw-2862	390	1	2018	2018	NUM
taxlaw-2862	390	2	]	]	PUNCT
taxlaw-2862	390	3	on	on	ADP
taxlaw-2862	390	4	the	the	DET
taxlaw-2862	390	5	threshold	threshold	NOUN
taxlaw-2862	390	6	:	:	PUNCT
taxlaw-2862	390	7	smallness	smallness	NOUN
taxlaw-2862	390	8	and	and	CCONJ
taxlaw-2862	390	9	the	the	DET
taxlaw-2862	390	10	value	value	NOUN
taxlaw-2862	390	11	-	-	PUNCT
taxlaw-2862	390	12	added	add	VERB
taxlaw-2862	390	13	tax	tax	NOUN
taxlaw-2862	390	14	193	193	NUM
taxlaw-2862	390	15	compliance	compliance	NOUN
taxlaw-2862	390	16	are	be	AUX
taxlaw-2862	390	17	more	more	ADV
taxlaw-2862	390	18	likely	likely	ADJ
taxlaw-2862	390	19	to	to	PART
taxlaw-2862	390	20	be	be	AUX
taxlaw-2862	390	21	complements	complement	NOUN
taxlaw-2862	390	22	than	than	ADP
taxlaw-2862	390	23	substitutes.64	substitutes.64	NOUN
taxlaw-2862	390	24	second	second	ADJ
taxlaw-2862	390	25	,	,	PUNCT
taxlaw-2862	390	26	registration	registration	NOUN
taxlaw-2862	390	27	for	for	ADP
taxlaw-2862	390	28	and	and	CCONJ
taxlaw-2862	390	29	compliance	compliance	NOUN
taxlaw-2862	390	30	with	with	ADP
taxlaw-2862	390	31	a	a	DET
taxlaw-2862	390	32	vat	vat	NOUN
taxlaw-2862	390	33	has	have	VERB
taxlaw-2862	390	34	the	the	DET
taxlaw-2862	390	35	salutary	salutary	ADJ
taxlaw-2862	390	36	consequence	consequence	NOUN
taxlaw-2862	390	37	of	of	ADP
taxlaw-2862	390	38	yielding	yield	VERB
taxlaw-2862	390	39	a	a	DET
taxlaw-2862	390	40	detailed	detailed	ADJ
taxlaw-2862	390	41	record	record	NOUN
taxlaw-2862	390	42	of	of	ADP
taxlaw-2862	390	43	the	the	DET
taxlaw-2862	390	44	transactions	transaction	NOUN
taxlaw-2862	390	45	not	not	PART
taxlaw-2862	390	46	only	only	ADV
taxlaw-2862	390	47	of	of	ADP
taxlaw-2862	390	48	the	the	DET
taxlaw-2862	390	49	registered	register	VERB
taxlaw-2862	390	50	business	business	NOUN
taxlaw-2862	390	51	but	but	CCONJ
taxlaw-2862	390	52	also	also	ADV
taxlaw-2862	390	53	of	of	ADP
taxlaw-2862	390	54	the	the	DET
taxlaw-2862	390	55	trading	trading	NOUN
taxlaw-2862	390	56	partners	partner	NOUN
taxlaw-2862	390	57	of	of	ADP
taxlaw-2862	390	58	the	the	DET
taxlaw-2862	390	59	registered	register	VERB
taxlaw-2862	390	60	business	business	NOUN
taxlaw-2862	390	61	.	.	PUNCT
taxlaw-2862	391	1	suppose	suppose	VERB
taxlaw-2862	391	2	that	that	SCONJ
taxlaw-2862	391	3	both	both	DET
taxlaw-2862	391	4	parties	party	NOUN
taxlaw-2862	391	5	to	to	ADP
taxlaw-2862	391	6	a	a	DET
taxlaw-2862	391	7	transaction	transaction	NOUN
taxlaw-2862	391	8	are	be	AUX
taxlaw-2862	391	9	vat	vat	NOUN
taxlaw-2862	391	10	-	-	PUNCT
taxlaw-2862	391	11	registered	register	VERB
taxlaw-2862	391	12	.	.	PUNCT
taxlaw-2862	392	1	to	to	PART
taxlaw-2862	392	2	complete	complete	VERB
taxlaw-2862	392	3	the	the	DET
taxlaw-2862	392	4	transaction	transaction	NOUN
taxlaw-2862	392	5	,	,	PUNCT
taxlaw-2862	392	6	they	they	PRON
taxlaw-2862	392	7	must	must	AUX
taxlaw-2862	392	8	agree	agree	VERB
taxlaw-2862	392	9	on	on	ADP
taxlaw-2862	392	10	a	a	DET
taxlaw-2862	392	11	price	price	NOUN
taxlaw-2862	392	12	,	,	PUNCT
taxlaw-2862	392	13	but	but	CCONJ
taxlaw-2862	392	14	an	an	DET
taxlaw-2862	392	15	evader	evader	NOUN
taxlaw-2862	392	16	might	might	AUX
taxlaw-2862	392	17	seek	seek	VERB
taxlaw-2862	392	18	to	to	PART
taxlaw-2862	392	19	record	record	VERB
taxlaw-2862	392	20	and	and	CCONJ
taxlaw-2862	392	21	invoice	invoice	VERB
taxlaw-2862	392	22	a	a	DET
taxlaw-2862	392	23	price	price	NOUN
taxlaw-2862	392	24	for	for	ADP
taxlaw-2862	392	25	given	give	VERB
taxlaw-2862	392	26	transaction	transaction	NOUN
taxlaw-2862	392	27	that	that	PRON
taxlaw-2862	392	28	is	be	AUX
taxlaw-2862	392	29	different	different	ADJ
taxlaw-2862	392	30	than	than	ADP
taxlaw-2862	392	31	the	the	DET
taxlaw-2862	392	32	actual	actual	ADJ
taxlaw-2862	392	33	price	price	NOUN
taxlaw-2862	392	34	(	(	PUNCT
taxlaw-2862	392	35	e.g.	e.g.	ADV
taxlaw-2862	392	36	,	,	PUNCT
taxlaw-2862	392	37	cooking	cook	VERB
taxlaw-2862	392	38	the	the	DET
taxlaw-2862	392	39	books	book	NOUN
taxlaw-2862	392	40	for	for	ADP
taxlaw-2862	392	41	vat	vat	NOUN
taxlaw-2862	392	42	purposes	purpose	NOUN
taxlaw-2862	392	43	per	per	ADP
taxlaw-2862	392	44	one	one	NUM
taxlaw-2862	392	45	of	of	ADP
taxlaw-2862	392	46	the	the	DET
taxlaw-2862	392	47	two	two	NUM
taxlaw-2862	392	48	evasion	evasion	NOUN
taxlaw-2862	392	49	strategies	strategy	NOUN
taxlaw-2862	392	50	discussed	discuss	VERB
taxlaw-2862	392	51	below	below	ADV
taxlaw-2862	392	52	under	under	ADP
taxlaw-2862	392	53	“	"	PUNCT
taxlaw-2862	392	54	selfenforcement	selfenforcement	NOUN
taxlaw-2862	392	55	”	"	PUNCT
taxlaw-2862	392	56	)	)	PUNCT
taxlaw-2862	392	57	.	.	PUNCT
taxlaw-2862	393	1	however	however	ADV
taxlaw-2862	393	2	,	,	PUNCT
taxlaw-2862	393	3	because	because	SCONJ
taxlaw-2862	393	4	both	both	DET
taxlaw-2862	393	5	parties	party	NOUN
taxlaw-2862	393	6	are	be	AUX
taxlaw-2862	393	7	vat	vat	NOUN
taxlaw-2862	393	8	-	-	PUNCT
taxlaw-2862	393	9	registered	register	VERB
taxlaw-2862	393	10	,	,	PUNCT
taxlaw-2862	393	11	the	the	DET
taxlaw-2862	393	12	invoice	invoice	NOUN
taxlaw-2862	393	13	can	can	AUX
taxlaw-2862	393	14	be	be	AUX
taxlaw-2862	393	15	cross	cross	ADJ
taxlaw-2862	393	16	-	-	VERB
taxlaw-2862	393	17	checked	check	VERB
taxlaw-2862	393	18	.	.	PUNCT
taxlaw-2862	394	1	invoices	invoice	NOUN
taxlaw-2862	394	2	typically	typically	ADV
taxlaw-2862	394	3	contain	contain	VERB
taxlaw-2862	394	4	both	both	DET
taxlaw-2862	394	5	buyer	buyer	NOUN
taxlaw-2862	394	6	and	and	CCONJ
taxlaw-2862	394	7	seller	seller	NOUN
taxlaw-2862	394	8	’s	’s	PART
taxlaw-2862	394	9	registration	registration	NOUN
taxlaw-2862	394	10	numbers	number	NOUN
taxlaw-2862	394	11	,	,	PUNCT
taxlaw-2862	394	12	and	and	CCONJ
taxlaw-2862	394	13	any	any	DET
taxlaw-2862	394	14	inconsistency	inconsistency	NOUN
taxlaw-2862	394	15	between	between	ADP
taxlaw-2862	394	16	the	the	DET
taxlaw-2862	394	17	price	price	NOUN
taxlaw-2862	394	18	on	on	ADP
taxlaw-2862	394	19	the	the	DET
taxlaw-2862	394	20	invoice	invoice	NOUN
taxlaw-2862	394	21	as	as	ADP
taxlaw-2862	394	22	between	between	ADP
taxlaw-2862	394	23	the	the	DET
taxlaw-2862	394	24	buyer	buyer	NOUN
taxlaw-2862	394	25	and	and	CCONJ
taxlaw-2862	394	26	the	the	DET
taxlaw-2862	394	27	seller	seller	NOUN
taxlaw-2862	394	28	would	would	AUX
taxlaw-2862	394	29	be	be	AUX
taxlaw-2862	394	30	an	an	DET
taxlaw-2862	394	31	easy	easy	ADJ
taxlaw-2862	394	32	tip	tip	NOUN
taxlaw-2862	394	33	-	-	PUNCT
taxlaw-2862	394	34	off	off	NOUN
taxlaw-2862	394	35	for	for	ADP
taxlaw-2862	394	36	tax	tax	NOUN
taxlaw-2862	394	37	investigators.65	investigators.65	NOUN
taxlaw-2862	394	38	important	important	ADJ
taxlaw-2862	394	39	recent	recent	ADJ
taxlaw-2862	394	40	research	research	NOUN
taxlaw-2862	394	41	has	have	AUX
taxlaw-2862	394	42	found	find	VERB
taxlaw-2862	394	43	empirical	empirical	ADJ
taxlaw-2862	394	44	support	support	NOUN
taxlaw-2862	394	45	for	for	ADP
taxlaw-2862	394	46	the	the	DET
taxlaw-2862	394	47	efficacy	efficacy	NOUN
taxlaw-2862	394	48	of	of	ADP
taxlaw-2862	394	49	a	a	DET
taxlaw-2862	394	50	paper	paper	NOUN
taxlaw-2862	394	51	trail	trail	NOUN
taxlaw-2862	394	52	as	as	ADP
taxlaw-2862	394	53	a	a	DET
taxlaw-2862	394	54	deterrent	deterrent	NOUN
taxlaw-2862	394	55	to	to	ADP
taxlaw-2862	394	56	evasion.66	evasion.66	PROPN
taxlaw-2862	394	57	and	and	CCONJ
taxlaw-2862	394	58	,	,	PUNCT
taxlaw-2862	394	59	at	at	ADP
taxlaw-2862	394	60	least	least	ADJ
taxlaw-2862	394	61	theoretically	theoretically	ADV
taxlaw-2862	394	62	,	,	PUNCT
taxlaw-2862	394	63	this	this	DET
taxlaw-2862	394	64	paper	paper	NOUN
taxlaw-2862	394	65	trail	trail	NOUN
taxlaw-2862	394	66	can	can	AUX
taxlaw-2862	394	67	be	be	AUX
taxlaw-2862	394	68	used	use	VERB
taxlaw-2862	394	69	to	to	PART
taxlaw-2862	394	70	discipline	discipline	VERB
taxlaw-2862	394	71	cheating	cheat	VERB
taxlaw-2862	394	72	across	across	ADP
taxlaw-2862	394	73	tax	tax	NOUN
taxlaw-2862	394	74	instruments	instrument	NOUN
taxlaw-2862	394	75	:	:	PUNCT
taxlaw-2862	394	76	a	a	DET
taxlaw-2862	394	77	vat	vat	NOUN
taxlaw-2862	394	78	paper	paper	NOUN
taxlaw-2862	394	79	trail	trail	NOUN
taxlaw-2862	394	80	allows	allow	VERB
taxlaw-2862	394	81	auditors	auditor	NOUN
taxlaw-2862	394	82	to	to	PART
taxlaw-2862	394	83	gain	gain	VERB
taxlaw-2862	394	84	information	information	NOUN
taxlaw-2862	394	85	about	about	ADP
taxlaw-2862	394	86	an	an	DET
taxlaw-2862	394	87	entrepreneur	entrepreneur	NOUN
taxlaw-2862	394	88	’s	’s	PART
taxlaw-2862	394	89	income	income	NOUN
taxlaw-2862	394	90	tax	tax	NOUN
taxlaw-2862	394	91	liability	liability	NOUN
taxlaw-2862	394	92	also	also	ADV
taxlaw-2862	394	93	.	.	PUNCT
taxlaw-2862	395	1	however	however	ADV
taxlaw-2862	395	2	,	,	PUNCT
taxlaw-2862	395	3	these	these	DET
taxlaw-2862	395	4	paper	paper	NOUN
taxlaw-2862	395	5	trail	trail	NOUN
taxlaw-2862	395	6	-	-	PUNCT
taxlaw-2862	395	7	based	base	VERB
taxlaw-2862	395	8	mechanisms	mechanism	NOUN
taxlaw-2862	395	9	likely	likely	ADV
taxlaw-2862	395	10	work	work	VERB
taxlaw-2862	395	11	in	in	ADP
taxlaw-2862	395	12	both	both	DET
taxlaw-2862	395	13	directions	direction	NOUN
taxlaw-2862	395	14	,	,	PUNCT
taxlaw-2862	395	15	to	to	ADP
taxlaw-2862	395	16	the	the	DET
taxlaw-2862	395	17	detriment	detriment	NOUN
taxlaw-2862	395	18	of	of	ADP
taxlaw-2862	395	19	the	the	DET
taxlaw-2862	395	20	fisc	fisc	NOUN
taxlaw-2862	395	21	in	in	ADP
taxlaw-2862	395	22	the	the	DET
taxlaw-2862	395	23	context	context	NOUN
taxlaw-2862	395	24	of	of	ADP
taxlaw-2862	395	25	the	the	DET
taxlaw-2862	395	26	cash	cash	NOUN
taxlaw-2862	395	27	economy	economy	NOUN
taxlaw-2862	395	28	.	.	PUNCT
taxlaw-2862	396	1	an	an	DET
taxlaw-2862	396	2	entrepreneur	entrepreneur	NOUN
taxlaw-2862	396	3	who	who	PRON
taxlaw-2862	396	4	underreports	underreport	VERB
taxlaw-2862	396	5	her	her	PRON
taxlaw-2862	396	6	business	business	NOUN
taxlaw-2862	396	7	’s	’s	PART
taxlaw-2862	396	8	sales	sale	NOUN
taxlaw-2862	396	9	or	or	CCONJ
taxlaw-2862	396	10	over	over	ADP
taxlaw-2862	396	11	-	-	PUNCT
taxlaw-2862	396	12	reports	report	VERB
taxlaw-2862	396	13	her	her	PRON
taxlaw-2862	396	14	input	input	NOUN
taxlaw-2862	396	15	tax	tax	NOUN
taxlaw-2862	396	16	credits	credit	NOUN
taxlaw-2862	396	17	to	to	PART
taxlaw-2862	396	18	evade	evade	VERB
taxlaw-2862	396	19	vat	vat	NOUN
taxlaw-2862	396	20	runs	run	VERB
taxlaw-2862	396	21	the	the	DET
taxlaw-2862	396	22	risk	risk	NOUN
taxlaw-2862	396	23	of	of	ADP
taxlaw-2862	396	24	exposure	exposure	NOUN
taxlaw-2862	396	25	if	if	SCONJ
taxlaw-2862	396	26	she	she	PRON
taxlaw-2862	396	27	honestly	honestly	ADV
taxlaw-2862	396	28	self	self	NOUN
taxlaw-2862	396	29	-	-	PUNCT
taxlaw-2862	396	30	assesses	assess	VERB
taxlaw-2862	396	31	her	her	PRON
taxlaw-2862	396	32	income	income	NOUN
taxlaw-2862	396	33	on	on	ADP
taxlaw-2862	396	34	her	her	PRON
taxlaw-2862	396	35	annual	annual	ADJ
taxlaw-2862	396	36	tax	tax	NOUN
taxlaw-2862	396	37	return	return	NOUN
taxlaw-2862	396	38	,	,	PUNCT
taxlaw-2862	396	39	so	so	CCONJ
taxlaw-2862	396	40	she	she	PRON
taxlaw-2862	396	41	is	be	AUX
taxlaw-2862	396	42	unlikely	unlikely	ADJ
taxlaw-2862	396	43	to	to	PART
taxlaw-2862	396	44	do	do	VERB
taxlaw-2862	396	45	so	so	ADV
taxlaw-2862	396	46	.	.	PUNCT
taxlaw-2862	397	1	similarly	similarly	ADV
taxlaw-2862	397	2	,	,	PUNCT
taxlaw-2862	397	3	an	an	DET
taxlaw-2862	397	4	entrepreneur	entrepreneur	NOUN
taxlaw-2862	397	5	who	who	PRON
taxlaw-2862	397	6	cheats	cheat	VERB
taxlaw-2862	397	7	on	on	ADP
taxlaw-2862	397	8	her	her	PRON
taxlaw-2862	397	9	income	income	NOUN
taxlaw-2862	397	10	taxes	taxis	NOUN
taxlaw-2862	397	11	is	be	AUX
taxlaw-2862	397	12	unlikely	unlikely	ADJ
taxlaw-2862	397	13	to	to	PART
taxlaw-2862	397	14	report	report	VERB
taxlaw-2862	397	15	honestly	honestly	ADV
taxlaw-2862	397	16	for	for	ADP
taxlaw-2862	397	17	vat	vat	NOUN
taxlaw-2862	397	18	purposes	purpose	NOUN
taxlaw-2862	397	19	.	.	PUNCT
taxlaw-2862	398	1	b.	b.	PROPN
taxlaw-2862	398	2	self	self	NOUN
taxlaw-2862	398	3	-	-	PUNCT
taxlaw-2862	398	4	enforcement	enforcement	NOUN
taxlaw-2862	398	5	the	the	DET
taxlaw-2862	398	6	input	input	NOUN
taxlaw-2862	398	7	-	-	PUNCT
taxlaw-2862	398	8	credit	credit	NOUN
taxlaw-2862	398	9	mechanism	mechanism	NOUN
taxlaw-2862	398	10	has	have	VERB
taxlaw-2862	398	11	the	the	DET
taxlaw-2862	398	12	potential	potential	NOUN
taxlaw-2862	398	13	to	to	PART
taxlaw-2862	398	14	provide	provide	VERB
taxlaw-2862	398	15	a	a	DET
taxlaw-2862	398	16	check	check	NOUN
taxlaw-2862	398	17	—	—	PUNCT
taxlaw-2862	398	18	through	through	ADP
taxlaw-2862	398	19	the	the	DET
taxlaw-2862	398	20	process	process	NOUN
taxlaw-2862	398	21	of	of	ADP
taxlaw-2862	398	22	what	what	PRON
taxlaw-2862	398	23	vat	vat	NOUN
taxlaw-2862	398	24	scholars	scholar	NOUN
taxlaw-2862	398	25	have	have	AUX
taxlaw-2862	398	26	called	call	VERB
taxlaw-2862	398	27	“	"	PUNCT
taxlaw-2862	398	28	self	self	NOUN
taxlaw-2862	398	29	-	-	PUNCT
taxlaw-2862	398	30	enforcement”—on	enforcement”—on	VERB
taxlaw-2862	398	31	the	the	DET
taxlaw-2862	398	32	two	two	NUM
taxlaw-2862	398	33	primary	primary	ADJ
taxlaw-2862	398	34	means	mean	NOUN
taxlaw-2862	398	35	by	by	ADP
taxlaw-2862	398	36	which	which	PRON
taxlaw-2862	398	37	vat	vat	NOUN
taxlaw-2862	398	38	-	-	PUNCT
taxlaw-2862	398	39	registered	register	VERB
taxlaw-2862	398	40	sellers	seller	NOUN
taxlaw-2862	398	41	could	could	AUX
taxlaw-2862	398	42	evade	evade	VERB
taxlaw-2862	398	43	vat	vat	NOUN
taxlaw-2862	398	44	:	:	PUNCT
taxlaw-2862	398	45	(	(	PUNCT
taxlaw-2862	398	46	1	1	X
taxlaw-2862	398	47	)	)	PUNCT
taxlaw-2862	398	48	by	by	ADP
taxlaw-2862	398	49	underreporting	underreporte	VERB
taxlaw-2862	398	50	sales	sale	NOUN
taxlaw-2862	398	51	or	or	CCONJ
taxlaw-2862	398	52	(	(	PUNCT
taxlaw-2862	398	53	2	2	NUM
taxlaw-2862	398	54	)	)	PUNCT
taxlaw-2862	398	55	by	by	ADP
taxlaw-2862	398	56	over	over	ADV
taxlaw-2862	398	57	-	-	PUNCT
taxlaw-2862	398	58	reporting	report	VERB
taxlaw-2862	398	59	taxable	taxable	ADJ
taxlaw-2862	398	60	purchases.67	purchases.67	NOUN
taxlaw-2862	398	61	separate	separate	ADJ
taxlaw-2862	398	62	from	from	ADP
taxlaw-2862	398	63	(	(	PUNCT
taxlaw-2862	398	64	but	but	CCONJ
taxlaw-2862	398	65	reinforced	reinforce	VERB
taxlaw-2862	398	66	by	by	ADP
taxlaw-2862	398	67	)	)	PUNCT
taxlaw-2862	398	68	the	the	DET
taxlaw-2862	398	69	paper	paper	NOUN
taxlaw-2862	398	70	trail	trail	NOUN
taxlaw-2862	398	71	channel	channel	NOUN
taxlaw-2862	398	72	mentioned	mention	VERB
taxlaw-2862	398	73	above	above	ADV
taxlaw-2862	398	74	,	,	PUNCT
taxlaw-2862	398	75	this	this	PRON
taxlaw-2862	398	76	occurs	occur	VERB
taxlaw-2862	398	77	because	because	SCONJ
taxlaw-2862	398	78	the	the	DET
taxlaw-2862	398	79	input	input	NOUN
taxlaw-2862	398	80	credit	credit	NOUN
taxlaw-2862	398	81	mechanism	mechanism	NOUN
taxlaw-2862	398	82	discourages	discourage	VERB
taxlaw-2862	398	83	collusion	collusion	NOUN
taxlaw-2862	398	84	:	:	PUNCT
taxlaw-2862	398	85	the	the	DET
taxlaw-2862	398	86	two	two	NUM
taxlaw-2862	398	87	parties	party	NOUN
taxlaw-2862	398	88	have	have	AUX
taxlaw-2862	398	89	opposing	oppose	VERB
taxlaw-2862	398	90	economic	economic	ADJ
taxlaw-2862	398	91	interests	interest	NOUN
taxlaw-2862	398	92	.	.	PUNCT
taxlaw-2862	399	1	the	the	DET
taxlaw-2862	399	2	seller	seller	NOUN
taxlaw-2862	399	3	’s	’s	PART
taxlaw-2862	399	4	vat	vat	NOUN
taxlaw-2862	399	5	liability	liability	NOUN
taxlaw-2862	399	6	—	—	PUNCT
taxlaw-2862	399	7	the	the	DET
taxlaw-2862	399	8	amount	amount	NOUN
taxlaw-2862	399	9	owing	owe	VERB
taxlaw-2862	399	10	on	on	ADP
taxlaw-2862	399	11	the	the	DET
taxlaw-2862	399	12	sale	sale	NOUN
taxlaw-2862	399	13	—	—	PUNCT
taxlaw-2862	399	14	is	be	AUX
taxlaw-2862	399	15	precisely	precisely	ADV
taxlaw-2862	399	16	the	the	DET
taxlaw-2862	399	17	same	same	ADJ
taxlaw-2862	399	18	amount	amount	NOUN
taxlaw-2862	399	19	as	as	ADP
taxlaw-2862	399	20	the	the	DET
taxlaw-2862	399	21	buyer	buyer	NOUN
taxlaw-2862	399	22	’s	’s	PART
taxlaw-2862	399	23	input	input	NOUN
taxlaw-2862	399	24	tax	tax	NOUN
taxlaw-2862	399	25	credit	credit	NOUN
taxlaw-2862	399	26	.	.	PUNCT
taxlaw-2862	400	1	to	to	PART
taxlaw-2862	400	2	come	come	VERB
taxlaw-2862	400	3	back	back	ADV
taxlaw-2862	400	4	to	to	ADP
taxlaw-2862	400	5	the	the	DET
taxlaw-2862	400	6	example	example	NOUN
taxlaw-2862	400	7	of	of	ADP
taxlaw-2862	400	8	robin	robin	PROPN
taxlaw-2862	400	9	the	the	DET
taxlaw-2862	400	10	cuckoo	cuckoo	NOUN
taxlaw-2862	400	11	clock	clock	NOUN
taxlaw-2862	400	12	maker	maker	NOUN
taxlaw-2862	400	13	:	:	PUNCT
taxlaw-2862	400	14	if	if	SCONJ
taxlaw-2862	400	15	robin	robin	PROPN
taxlaw-2862	400	16	is	be	AUX
taxlaw-2862	400	17	bargaining	bargain	VERB
taxlaw-2862	400	18	with	with	ADP
taxlaw-2862	400	19	morgan	morgan	PROPN
taxlaw-2862	400	20	about	about	ADP
taxlaw-2862	400	21	the	the	DET
taxlaw-2862	400	22	price	price	NOUN
taxlaw-2862	400	23	of	of	ADP
taxlaw-2862	400	24	a	a	DET
taxlaw-2862	400	25	carved	carve	VERB
taxlaw-2862	400	26	bird	bird	NOUN
taxlaw-2862	400	27	,	,	PUNCT
taxlaw-2862	400	28	robin	robin	PROPN
taxlaw-2862	400	29	could	could	AUX
taxlaw-2862	400	30	benefit	benefit	VERB
taxlaw-2862	400	31	from	from	ADP
taxlaw-2862	400	32	reporting	report	VERB
taxlaw-2862	400	33	a	a	DET
taxlaw-2862	400	34	price	price	NOUN
taxlaw-2862	400	35	for	for	ADP
taxlaw-2862	400	36	vat	vat	NOUN
taxlaw-2862	400	37	purposes	purpose	NOUN
taxlaw-2862	400	38	that	that	PRON
taxlaw-2862	400	39	is	be	AUX
taxlaw-2862	400	40	higher	high	ADJ
taxlaw-2862	400	41	than	than	ADP
taxlaw-2862	400	42	the	the	DET
taxlaw-2862	400	43	actual	actual	ADJ
taxlaw-2862	400	44	price	price	NOUN
taxlaw-2862	400	45	she	she	PRON
taxlaw-2862	400	46	paid	pay	VERB
taxlaw-2862	400	47	,	,	PUNCT
taxlaw-2862	400	48	because	because	SCONJ
taxlaw-2862	400	49	64	64	NUM
taxlaw-2862	400	50	see	see	VERB
taxlaw-2862	400	51	discussion	discussion	NOUN
taxlaw-2862	400	52	of	of	ADP
taxlaw-2862	400	53	robin	robin	PROPN
taxlaw-2862	400	54	boadway	boadway	PROPN
taxlaw-2862	400	55	et	et	PROPN
taxlaw-2862	400	56	al	al	PROPN
taxlaw-2862	400	57	.	.	PROPN
taxlaw-2862	400	58	,	,	PUNCT
taxlaw-2862	400	59	towards	towards	ADP
taxlaw-2862	400	60	a	a	DET
taxlaw-2862	400	61	theory	theory	NOUN
taxlaw-2862	400	62	of	of	ADP
taxlaw-2862	400	63	the	the	DET
taxlaw-2862	400	64	direct	direct	ADJ
taxlaw-2862	400	65	-	-	PUNCT
taxlaw-2862	400	66	indirect	indirect	ADJ
taxlaw-2862	400	67	tax	tax	NOUN
taxlaw-2862	400	68	mix	mix	NOUN
taxlaw-2862	400	69	,	,	PUNCT
taxlaw-2862	400	70	55	55	NUM
taxlaw-2862	400	71	j.	j.	PROPN
taxlaw-2862	400	72	pub	pub	PROPN
taxlaw-2862	400	73	.	.	PUNCT
taxlaw-2862	401	1	econ	econ	PROPN
taxlaw-2862	401	2	.	.	PUNCT
taxlaw-2862	402	1	71	71	NUM
taxlaw-2862	402	2	(	(	PUNCT
taxlaw-2862	402	3	sept	sept	PROPN
taxlaw-2862	402	4	.	.	PROPN
taxlaw-2862	402	5	1994	1994	NUM
taxlaw-2862	402	6	)	)	PUNCT
taxlaw-2862	403	1	in	in	ADP
taxlaw-2862	403	2	crawford	crawford	PROPN
taxlaw-2862	403	3	,	,	PUNCT
taxlaw-2862	403	4	keen	keen	PROPN
taxlaw-2862	403	5	&	&	CCONJ
taxlaw-2862	403	6	smith	smith	PROPN
taxlaw-2862	403	7	,	,	PUNCT
taxlaw-2862	403	8	supra	supra	PROPN
taxlaw-2862	403	9	note	note	PROPN
taxlaw-2862	403	10	21	21	NUM
taxlaw-2862	403	11	,	,	PUNCT
taxlaw-2862	403	12	at	at	ADP
taxlaw-2862	403	13	282	282	NUM
taxlaw-2862	403	14	(	(	PUNCT
taxlaw-2862	403	15	“	"	PUNCT
taxlaw-2862	403	16	when	when	SCONJ
taxlaw-2862	403	17	some	some	DET
taxlaw-2862	403	18	income	income	NOUN
taxlaw-2862	403	19	escapes	escape	VERB
taxlaw-2862	403	20	tax	tax	NOUN
taxlaw-2862	403	21	it	it	PRON
taxlaw-2862	403	22	may	may	AUX
taxlaw-2862	403	23	be	be	AUX
taxlaw-2862	403	24	helpful	helpful	ADJ
taxlaw-2862	403	25	to	to	PART
taxlaw-2862	403	26	deploy	deploy	VERB
taxlaw-2862	403	27	a	a	DET
taxlaw-2862	403	28	uniform	uniform	ADJ
taxlaw-2862	403	29	commodity	commodity	NOUN
taxlaw-2862	403	30	tax	tax	NOUN
taxlaw-2862	403	31	even	even	ADV
taxlaw-2862	403	32	when	when	SCONJ
taxlaw-2862	403	33	there	there	PRON
taxlaw-2862	403	34	would	would	AUX
taxlaw-2862	403	35	be	be	AUX
taxlaw-2862	403	36	no	no	DET
taxlaw-2862	403	37	other	other	ADJ
taxlaw-2862	403	38	reason	reason	NOUN
taxlaw-2862	403	39	to	to	PART
taxlaw-2862	403	40	do	do	VERB
taxlaw-2862	403	41	so	so	ADV
taxlaw-2862	403	42	”	"	PUNCT
taxlaw-2862	403	43	)	)	PUNCT
taxlaw-2862	403	44	.	.	PUNCT
taxlaw-2862	404	1	65	65	NUM
taxlaw-2862	404	2	see	see	VERB
taxlaw-2862	404	3	bird	bird	NOUN
taxlaw-2862	404	4	&	&	CCONJ
taxlaw-2862	404	5	gendron	gendron	PROPN
taxlaw-2862	404	6	,	,	PUNCT
taxlaw-2862	404	7	supra	supra	PROPN
taxlaw-2862	404	8	note	note	NOUN
taxlaw-2862	404	9	1	1	NUM
taxlaw-2862	404	10	,	,	PUNCT
taxlaw-2862	404	11	at	at	ADP
taxlaw-2862	404	12	31	31	NUM
taxlaw-2862	404	13	(	(	PUNCT
taxlaw-2862	404	14	“	"	PUNCT
taxlaw-2862	404	15	since	since	SCONJ
taxlaw-2862	404	16	the	the	DET
taxlaw-2862	404	17	two	two	NUM
taxlaw-2862	404	18	sides	side	NOUN
taxlaw-2862	404	19	of	of	ADP
taxlaw-2862	404	20	the	the	DET
taxlaw-2862	404	21	transaction	transaction	NOUN
taxlaw-2862	404	22	are	be	AUX
taxlaw-2862	404	23	(	(	PUNCT
taxlaw-2862	404	24	for	for	ADP
taxlaw-2862	404	25	interbusiness	interbusiness	NOUN
taxlaw-2862	404	26	trade	trade	NOUN
taxlaw-2862	404	27	)	)	PUNCT
taxlaw-2862	404	28	in	in	ADP
taxlaw-2862	404	29	principle	principle	NOUN
taxlaw-2862	404	30	recorded	record	VERB
taxlaw-2862	404	31	in	in	ADP
taxlaw-2862	404	32	two	two	NUM
taxlaw-2862	404	33	sets	set	NOUN
taxlaw-2862	404	34	of	of	ADP
taxlaw-2862	404	35	books	book	NOUN
taxlaw-2862	404	36	,	,	PUNCT
taxlaw-2862	404	37	the	the	DET
taxlaw-2862	404	38	task	task	NOUN
taxlaw-2862	404	39	of	of	ADP
taxlaw-2862	404	40	the	the	DET
taxlaw-2862	404	41	administration	administration	NOUN
taxlaw-2862	404	42	in	in	ADP
taxlaw-2862	404	43	detecting	detect	VERB
taxlaw-2862	404	44	evasion	evasion	NOUN
taxlaw-2862	404	45	should	should	AUX
taxlaw-2862	404	46	be	be	AUX
taxlaw-2862	404	47	easier	easy	ADJ
taxlaw-2862	404	48	with	with	ADP
taxlaw-2862	404	49	vat	vat	NOUN
taxlaw-2862	404	50	”	"	PUNCT
taxlaw-2862	404	51	)	)	PUNCT
taxlaw-2862	404	52	.	.	PUNCT
taxlaw-2862	405	1	66	66	NUM
taxlaw-2862	405	2	see	see	VERB
taxlaw-2862	405	3	dina	dina	PROPN
taxlaw-2862	405	4	pomerantz	pomerantz	PROPN
taxlaw-2862	405	5	,	,	PUNCT
taxlaw-2862	405	6	no	no	DET
taxlaw-2862	405	7	taxation	taxation	NOUN
taxlaw-2862	405	8	without	without	ADP
taxlaw-2862	405	9	information	information	NOUN
taxlaw-2862	405	10	:	:	PUNCT
taxlaw-2862	405	11	deterrence	deterrence	NOUN
taxlaw-2862	405	12	and	and	CCONJ
taxlaw-2862	405	13	self	self	NOUN
taxlaw-2862	405	14	-	-	PUNCT
taxlaw-2862	405	15	enforcement	enforcement	NOUN
taxlaw-2862	405	16	in	in	ADP
taxlaw-2862	405	17	the	the	DET
taxlaw-2862	405	18	value	value	NOUN
taxlaw-2862	405	19	added	add	VERB
taxlaw-2862	405	20	tax	tax	NOUN
taxlaw-2862	405	21	,	,	PUNCT
taxlaw-2862	405	22	105	105	NUM
taxlaw-2862	405	23	am	am	NOUN
taxlaw-2862	405	24	.	.	PUNCT
taxlaw-2862	406	1	econ	econ	PROPN
taxlaw-2862	406	2	.	.	PUNCT
taxlaw-2862	407	1	rev	rev	PROPN
taxlaw-2862	407	2	.	.	PROPN
taxlaw-2862	407	3	2539	2539	NUM
taxlaw-2862	407	4	,	,	PUNCT
taxlaw-2862	407	5	2540	2540	NUM
taxlaw-2862	407	6	(	(	PUNCT
taxlaw-2862	407	7	2015	2015	NUM
taxlaw-2862	407	8	)	)	PUNCT
taxlaw-2862	407	9	(	(	PUNCT
taxlaw-2862	407	10	“	"	PUNCT
taxlaw-2862	407	11	investigat[ing	investigat[e	VERB
taxlaw-2862	407	12	]	]	PUNCT
taxlaw-2862	407	13	the	the	DET
taxlaw-2862	407	14	role	role	NOUN
taxlaw-2862	407	15	of	of	ADP
taxlaw-2862	407	16	third	third	ADJ
taxlaw-2862	407	17	-	-	PUNCT
taxlaw-2862	407	18	party	party	NOUN
taxlaw-2862	407	19	reported	report	VERB
taxlaw-2862	407	20	paper	paper	NOUN
taxlaw-2862	407	21	trails	trail	NOUN
taxlaw-2862	407	22	for	for	ADP
taxlaw-2862	407	23	tax	tax	NOUN
taxlaw-2862	407	24	enforcement	enforcement	NOUN
taxlaw-2862	407	25	…	…	PUNCT
taxlaw-2862	407	26	through	through	ADP
taxlaw-2862	407	27	two	two	NUM
taxlaw-2862	407	28	randomized	randomized	ADJ
taxlaw-2862	407	29	field	field	NOUN
taxlaw-2862	407	30	experiments	experiment	NOUN
taxlaw-2862	407	31	with	with	ADP
taxlaw-2862	407	32	over	over	ADP
taxlaw-2862	407	33	445,000	445,000	NUM
taxlaw-2862	407	34	firms	firm	NOUN
taxlaw-2862	407	35	in	in	ADP
taxlaw-2862	407	36	chile	chile	PROPN
taxlaw-2862	407	37	”	"	PUNCT
taxlaw-2862	407	38	)	)	PUNCT
taxlaw-2862	407	39	.	.	PUNCT
taxlaw-2862	408	1	67	67	NUM
taxlaw-2862	408	2	see	see	VERB
taxlaw-2862	408	3	bird	bird	NOUN
taxlaw-2862	408	4	&	&	CCONJ
taxlaw-2862	408	5	gendron	gendron	PROPN
taxlaw-2862	408	6	,	,	PUNCT
taxlaw-2862	408	7	supra	supra	PROPN
taxlaw-2862	408	8	note	note	NOUN
taxlaw-2862	408	9	1	1	NUM
taxlaw-2862	408	10	,	,	PUNCT
taxlaw-2862	408	11	at	at	ADP
taxlaw-2862	408	12	31	31	NUM
taxlaw-2862	408	13	.	.	PUNCT
taxlaw-2862	408	14	194	194	NUM
taxlaw-2862	408	15	columbia	columbia	PROPN
taxlaw-2862	408	16	journal	journal	PROPN
taxlaw-2862	408	17	of	of	ADP
taxlaw-2862	408	18	tax	tax	NOUN
taxlaw-2862	408	19	law	law	NOUN
taxlaw-2862	408	20	[	[	X
taxlaw-2862	408	21	vol.9:177	vol.9:177	ADV
taxlaw-2862	408	22	she	she	PRON
taxlaw-2862	408	23	will	will	AUX
taxlaw-2862	408	24	be	be	AUX
taxlaw-2862	408	25	able	able	ADJ
taxlaw-2862	408	26	to	to	PART
taxlaw-2862	408	27	use	use	VERB
taxlaw-2862	408	28	the	the	DET
taxlaw-2862	408	29	vat	vat	NOUN
taxlaw-2862	408	30	she	she	PRON
taxlaw-2862	408	31	paid	pay	VERB
taxlaw-2862	408	32	on	on	ADP
taxlaw-2862	408	33	this	this	DET
taxlaw-2862	408	34	input	input	NOUN
taxlaw-2862	408	35	to	to	PART
taxlaw-2862	408	36	offset	offset	VERB
taxlaw-2862	408	37	the	the	DET
taxlaw-2862	408	38	tax	tax	NOUN
taxlaw-2862	408	39	she	she	PRON
taxlaw-2862	408	40	must	must	AUX
taxlaw-2862	408	41	charge	charge	VERB
taxlaw-2862	408	42	and	and	CCONJ
taxlaw-2862	408	43	remit	remit	VERB
taxlaw-2862	408	44	on	on	ADP
taxlaw-2862	408	45	her	her	PRON
taxlaw-2862	408	46	sales	sale	NOUN
taxlaw-2862	408	47	of	of	ADP
taxlaw-2862	408	48	clocks	clock	NOUN
taxlaw-2862	408	49	to	to	ADP
taxlaw-2862	408	50	her	her	PRON
taxlaw-2862	408	51	customers	customer	NOUN
taxlaw-2862	408	52	.	.	PUNCT
taxlaw-2862	409	1	however	however	ADV
taxlaw-2862	409	2	,	,	PUNCT
taxlaw-2862	409	3	this	this	DET
taxlaw-2862	409	4	ploy	ploy	NOUN
taxlaw-2862	409	5	would	would	AUX
taxlaw-2862	409	6	work	work	VERB
taxlaw-2862	409	7	to	to	ADP
taxlaw-2862	409	8	the	the	DET
taxlaw-2862	409	9	detriment	detriment	NOUN
taxlaw-2862	409	10	of	of	ADP
taxlaw-2862	409	11	morgan	morgan	PROPN
taxlaw-2862	409	12	:	:	PUNCT
taxlaw-2862	409	13	morgan	morgan	PROPN
taxlaw-2862	409	14	would	would	AUX
taxlaw-2862	409	15	owe	owe	VERB
taxlaw-2862	409	16	more	more	ADJ
taxlaw-2862	409	17	vat	vat	NOUN
taxlaw-2862	409	18	because	because	SCONJ
taxlaw-2862	409	19	of	of	ADP
taxlaw-2862	409	20	the	the	DET
taxlaw-2862	409	21	higher	high	ADJ
taxlaw-2862	409	22	invoiced	invoice	VERB
taxlaw-2862	409	23	price	price	NOUN
taxlaw-2862	409	24	on	on	ADP
taxlaw-2862	409	25	the	the	DET
taxlaw-2862	409	26	sale	sale	NOUN
taxlaw-2862	409	27	.	.	PUNCT
taxlaw-2862	410	1	where	where	SCONJ
taxlaw-2862	410	2	neither	neither	DET
taxlaw-2862	410	3	party	party	NOUN
taxlaw-2862	410	4	succeeds	succeed	VERB
taxlaw-2862	410	5	in	in	ADP
taxlaw-2862	410	6	manipulating	manipulate	VERB
taxlaw-2862	410	7	the	the	DET
taxlaw-2862	410	8	invoice	invoice	NOUN
taxlaw-2862	410	9	price	price	NOUN
taxlaw-2862	410	10	,	,	PUNCT
taxlaw-2862	410	11	the	the	DET
taxlaw-2862	410	12	vat	vat	NOUN
taxlaw-2862	410	13	lives	live	VERB
taxlaw-2862	410	14	up	up	ADP
taxlaw-2862	410	15	to	to	ADP
taxlaw-2862	410	16	its	its	PRON
taxlaw-2862	410	17	“	"	PUNCT
taxlaw-2862	410	18	self	self	NOUN
taxlaw-2862	410	19	-	-	PUNCT
taxlaw-2862	410	20	enforcing	enforce	VERB
taxlaw-2862	410	21	”	"	PUNCT
taxlaw-2862	410	22	potential	potential	NOUN
taxlaw-2862	410	23	,	,	PUNCT
taxlaw-2862	410	24	although	although	SCONJ
taxlaw-2862	410	25	many	many	ADJ
taxlaw-2862	410	26	vat	vat	NOUN
taxlaw-2862	410	27	experts	expert	NOUN
taxlaw-2862	410	28	view	view	VERB
taxlaw-2862	410	29	the	the	DET
taxlaw-2862	410	30	strength	strength	NOUN
taxlaw-2862	410	31	of	of	ADP
taxlaw-2862	410	32	this	this	DET
taxlaw-2862	410	33	potential	potential	NOUN
taxlaw-2862	410	34	as	as	ADP
taxlaw-2862	410	35	being	be	AUX
taxlaw-2862	410	36	low.68	low.68	ADJ
taxlaw-2862	410	37	and	and	CCONJ
taxlaw-2862	410	38	even	even	ADV
taxlaw-2862	410	39	in	in	ADP
taxlaw-2862	410	40	a	a	DET
taxlaw-2862	410	41	case	case	NOUN
taxlaw-2862	410	42	where	where	SCONJ
taxlaw-2862	410	43	a	a	DET
taxlaw-2862	410	44	firm	firm	NOUN
taxlaw-2862	410	45	escapes	escape	VERB
taxlaw-2862	410	46	registering	register	VERB
taxlaw-2862	410	47	for	for	ADP
taxlaw-2862	410	48	vat	vat	NOUN
taxlaw-2862	410	49	altogether	altogether	ADV
taxlaw-2862	410	50	,	,	PUNCT
taxlaw-2862	410	51	inputs	input	NOUN
taxlaw-2862	410	52	will	will	AUX
taxlaw-2862	410	53	still	still	ADV
taxlaw-2862	410	54	be	be	AUX
taxlaw-2862	410	55	taxed	tax	VERB
taxlaw-2862	410	56	.	.	PUNCT
taxlaw-2862	411	1	*	*	PUNCT
taxlaw-2862	412	1	*	*	PUNCT
taxlaw-2862	413	1	*	*	PUNCT
taxlaw-2862	413	2	*	*	PUNCT
taxlaw-2862	413	3	*	*	PUNCT
taxlaw-2862	413	4	due	due	ADP
taxlaw-2862	413	5	to	to	ADP
taxlaw-2862	413	6	these	these	DET
taxlaw-2862	413	7	advantages	advantage	NOUN
taxlaw-2862	413	8	,	,	PUNCT
taxlaw-2862	413	9	in	in	ADP
taxlaw-2862	413	10	spite	spite	NOUN
taxlaw-2862	413	11	of	of	ADP
taxlaw-2862	413	12	its	its	PRON
taxlaw-2862	413	13	weaknesses	weakness	NOUN
taxlaw-2862	413	14	on	on	ADP
taxlaw-2862	413	15	some	some	DET
taxlaw-2862	413	16	dimensions	dimension	NOUN
taxlaw-2862	413	17	with	with	ADP
taxlaw-2862	413	18	respect	respect	NOUN
taxlaw-2862	413	19	to	to	ADP
taxlaw-2862	413	20	evasion	evasion	NOUN
taxlaw-2862	413	21	and	and	CCONJ
taxlaw-2862	413	22	fraud	fraud	NOUN
taxlaw-2862	413	23	,	,	PUNCT
taxlaw-2862	413	24	the	the	DET
taxlaw-2862	413	25	consensus	consensus	NOUN
taxlaw-2862	413	26	in	in	ADP
taxlaw-2862	413	27	the	the	DET
taxlaw-2862	413	28	literature	literature	NOUN
taxlaw-2862	413	29	is	be	AUX
taxlaw-2862	413	30	clear	clear	ADJ
taxlaw-2862	413	31	:	:	PUNCT
taxlaw-2862	413	32	“	"	PUNCT
taxlaw-2862	413	33	if	if	SCONJ
taxlaw-2862	413	34	you	you	PRON
taxlaw-2862	413	35	have	have	VERB
taxlaw-2862	413	36	a	a	DET
taxlaw-2862	413	37	vat	vat	NOUN
taxlaw-2862	413	38	,	,	PUNCT
taxlaw-2862	413	39	keep	keep	VERB
taxlaw-2862	413	40	it	it	PRON
taxlaw-2862	413	41	.	.	PUNCT
taxlaw-2862	414	1	”69	”69	VERB
taxlaw-2862	414	2	iii	iii	PROPN
taxlaw-2862	414	3	.	.	PROPN
taxlaw-2862	414	4	part	part	PROPN
taxlaw-2862	414	5	ii	ii	PROPN
taxlaw-2862	414	6	:	:	PUNCT
taxlaw-2862	414	7	the	the	DET
taxlaw-2862	414	8	registration	registration	NOUN
taxlaw-2862	414	9	threshold	threshold	NOUN
taxlaw-2862	414	10	in	in	ADP
taxlaw-2862	414	11	theory	theory	NOUN
taxlaw-2862	414	12	:	:	PUNCT
taxlaw-2862	414	13	keen	keen	ADJ
taxlaw-2862	414	14	and	and	CCONJ
taxlaw-2862	414	15	mintz	mintz	PROPN
taxlaw-2862	414	16	’s	’s	PART
taxlaw-2862	414	17	model	model	NOUN
taxlaw-2862	414	18	the	the	DET
taxlaw-2862	414	19	claim	claim	NOUN
taxlaw-2862	414	20	that	that	SCONJ
taxlaw-2862	414	21	the	the	DET
taxlaw-2862	414	22	registration	registration	NOUN
taxlaw-2862	414	23	threshold	threshold	NOUN
taxlaw-2862	414	24	and	and	CCONJ
taxlaw-2862	414	25	accompanying	accompany	VERB
taxlaw-2862	414	26	small	small	ADJ
taxlaw-2862	414	27	supplier	supplier	NOUN
taxlaw-2862	414	28	provisions	provision	NOUN
taxlaw-2862	414	29	play	play	VERB
taxlaw-2862	414	30	a	a	DET
taxlaw-2862	414	31	central	central	ADJ
taxlaw-2862	414	32	role	role	NOUN
taxlaw-2862	414	33	in	in	ADP
taxlaw-2862	414	34	a	a	DET
taxlaw-2862	414	35	well	well	ADV
taxlaw-2862	414	36	-	-	PUNCT
taxlaw-2862	414	37	designed	design	VERB
taxlaw-2862	414	38	vat	vat	NOUN
taxlaw-2862	414	39	is	be	AUX
taxlaw-2862	414	40	neither	neither	CCONJ
taxlaw-2862	414	41	new	new	ADJ
taxlaw-2862	414	42	nor	nor	CCONJ
taxlaw-2862	414	43	controversial.70	controversial.70	PRON
taxlaw-2862	414	44	nearly	nearly	ADV
taxlaw-2862	414	45	all	all	PRON
taxlaw-2862	414	46	vats	vat	NOUN
taxlaw-2862	414	47	feature	feature	VERB
taxlaw-2862	414	48	a	a	DET
taxlaw-2862	414	49	positive	positive	ADJ
taxlaw-2862	414	50	(	(	PUNCT
taxlaw-2862	414	51	e.g.	e.g.	ADJ
taxlaw-2862	414	52	,	,	PUNCT
taxlaw-2862	414	53	non	non	ADJ
taxlaw-2862	414	54	-	-	ADJ
taxlaw-2862	414	55	zero	zero	NUM
taxlaw-2862	414	56	)	)	PUNCT
taxlaw-2862	414	57	registration	registration	NOUN
taxlaw-2862	414	58	threshold	threshold	NOUN
taxlaw-2862	414	59	for	for	ADP
taxlaw-2862	414	60	firm	firm	ADJ
taxlaw-2862	414	61	registration.71	registration.71	NOUN
taxlaw-2862	414	62	as	as	ADP
taxlaw-2862	414	63	a	a	DET
taxlaw-2862	414	64	general	general	ADJ
taxlaw-2862	414	65	matter	matter	NOUN
taxlaw-2862	414	66	,	,	PUNCT
taxlaw-2862	414	67	the	the	DET
taxlaw-2862	414	68	cutoff	cutoff	NOUN
taxlaw-2862	414	69	typically	typically	ADV
taxlaw-2862	414	70	refers	refer	VERB
taxlaw-2862	414	71	to	to	ADP
taxlaw-2862	414	72	total	total	ADJ
taxlaw-2862	414	73	revenues	revenue	NOUN
taxlaw-2862	414	74	of	of	ADP
taxlaw-2862	414	75	a	a	DET
taxlaw-2862	414	76	business	business	NOUN
taxlaw-2862	414	77	in	in	ADP
taxlaw-2862	414	78	a	a	DET
taxlaw-2862	414	79	given	give	VERB
taxlaw-2862	414	80	period	period	NOUN
taxlaw-2862	414	81	.	.	PUNCT
taxlaw-2862	415	1	however	however	ADV
taxlaw-2862	415	2	,	,	PUNCT
taxlaw-2862	415	3	there	there	PRON
taxlaw-2862	415	4	are	be	VERB
taxlaw-2862	415	5	often	often	ADV
taxlaw-2862	415	6	exclusions	exclusion	NOUN
taxlaw-2862	415	7	,	,	PUNCT
taxlaw-2862	415	8	including	include	VERB
taxlaw-2862	415	9	any	any	DET
taxlaw-2862	415	10	foreign	foreign	ADJ
taxlaw-2862	415	11	sales	sale	NOUN
taxlaw-2862	415	12	(	(	PUNCT
taxlaw-2862	415	13	e.g.	e.g.	ADV
taxlaw-2862	415	14	,	,	PUNCT
taxlaw-2862	415	15	exports	export	NOUN
taxlaw-2862	415	16	)	)	PUNCT
taxlaw-2862	415	17	,	,	PUNCT
taxlaw-2862	415	18	exempt	exempt	ADJ
taxlaw-2862	415	19	supplies	supply	NOUN
taxlaw-2862	415	20	,	,	PUNCT
taxlaw-2862	415	21	sales	sale	NOUN
taxlaw-2862	415	22	of	of	ADP
taxlaw-2862	415	23	capital	capital	NOUN
taxlaw-2862	415	24	assets	asset	NOUN
taxlaw-2862	415	25	,	,	PUNCT
taxlaw-2862	415	26	and	and	CCONJ
taxlaw-2862	415	27	provisions	provision	NOUN
taxlaw-2862	415	28	relating	relate	VERB
taxlaw-2862	415	29	to	to	ADP
taxlaw-2862	415	30	68	68	NUM
taxlaw-2862	415	31	i	i	PROPN
taxlaw-2862	415	32	d.	d.	NOUN
taxlaw-2862	415	33	at	at	ADP
taxlaw-2862	415	34	32	32	NUM
taxlaw-2862	415	35	(	(	PUNCT
taxlaw-2862	415	36	pointing	point	VERB
taxlaw-2862	415	37	out	out	ADP
taxlaw-2862	415	38	that	that	SCONJ
taxlaw-2862	415	39	“	"	PUNCT
taxlaw-2862	415	40	it	it	PRON
taxlaw-2862	415	41	is	be	AUX
taxlaw-2862	415	42	easier	easy	ADJ
taxlaw-2862	415	43	to	to	PART
taxlaw-2862	415	44	get	get	VERB
taxlaw-2862	415	45	away	away	ADP
taxlaw-2862	415	46	with	with	ADP
taxlaw-2862	415	47	this	this	DET
taxlaw-2862	415	48	dodge	dodge	NOUN
taxlaw-2862	415	49	when	when	SCONJ
taxlaw-2862	415	50	the	the	DET
taxlaw-2862	415	51	alleged	alleged	ADJ
taxlaw-2862	415	52	supplier	supplier	NOUN
taxlaw-2862	415	53	[	[	X
taxlaw-2862	415	54	of	of	ADP
taxlaw-2862	415	55	the	the	DET
taxlaw-2862	415	56	“	"	PUNCT
taxlaw-2862	415	57	input	input	NOUN
taxlaw-2862	415	58	”	"	PUNCT
taxlaw-2862	415	59	]	]	PUNCT
taxlaw-2862	415	60	is	be	AUX
taxlaw-2862	415	61	in	in	ADP
taxlaw-2862	415	62	another	another	DET
taxlaw-2862	415	63	country	country	NOUN
taxlaw-2862	415	64	,	,	PUNCT
taxlaw-2862	415	65	as	as	ADP
taxlaw-2862	415	66	in	in	ADP
taxlaw-2862	415	67	the	the	DET
taxlaw-2862	415	68	case	case	NOUN
taxlaw-2862	415	69	of	of	ADP
taxlaw-2862	415	70	the	the	DET
taxlaw-2862	415	71	so	so	ADV
taxlaw-2862	415	72	-	-	PUNCT
taxlaw-2862	415	73	called	call	VERB
taxlaw-2862	415	74	carousel	carousel	NOUN
taxlaw-2862	415	75	frauds	fraud	NOUN
taxlaw-2862	415	76	in	in	ADP
taxlaw-2862	415	77	the	the	DET
taxlaw-2862	415	78	eu	eu	PROPN
taxlaw-2862	415	79	.	.	PUNCT
taxlaw-2862	416	1	but	but	CCONJ
taxlaw-2862	416	2	when	when	SCONJ
taxlaw-2862	416	3	the	the	DET
taxlaw-2862	416	4	tax	tax	NOUN
taxlaw-2862	416	5	administration	administration	NOUN
taxlaw-2862	416	6	is	be	AUX
taxlaw-2862	416	7	as	as	ADV
taxlaw-2862	416	8	weak	weak	ADJ
taxlaw-2862	416	9	as	as	SCONJ
taxlaw-2862	416	10	it	it	PRON
taxlaw-2862	416	11	is	be	AUX
taxlaw-2862	416	12	in	in	ADP
taxlaw-2862	416	13	many	many	ADJ
taxlaw-2862	416	14	developing	develop	VERB
taxlaw-2862	416	15	and	and	CCONJ
taxlaw-2862	416	16	transitional	transitional	ADJ
taxlaw-2862	416	17	countries	country	NOUN
taxlaw-2862	416	18	,	,	PUNCT
taxlaw-2862	416	19	it	it	PRON
taxlaw-2862	416	20	is	be	AUX
taxlaw-2862	416	21	not	not	PART
taxlaw-2862	416	22	hard	hard	ADJ
taxlaw-2862	416	23	to	to	PART
taxlaw-2862	416	24	create	create	VERB
taxlaw-2862	416	25	and	and	CCONJ
taxlaw-2862	416	26	register	register	VERB
taxlaw-2862	416	27	fictitious	fictitious	ADJ
taxlaw-2862	416	28	firms	firm	NOUN
taxlaw-2862	416	29	domestically	domestically	ADV
taxlaw-2862	416	30	in	in	ADP
taxlaw-2862	416	31	order	order	NOUN
taxlaw-2862	416	32	to	to	PART
taxlaw-2862	416	33	operate	operate	VERB
taxlaw-2862	416	34	such	such	ADJ
taxlaw-2862	416	35	frauds	fraud	NOUN
taxlaw-2862	416	36	”	"	PUNCT
taxlaw-2862	416	37	)	)	PUNCT
taxlaw-2862	416	38	.	.	PUNCT
taxlaw-2862	417	1	69	69	NUM
taxlaw-2862	417	2	see	see	VERB
taxlaw-2862	417	3	i	i	PRON
taxlaw-2862	417	4	d.	d.	PROPN
taxlaw-2862	417	5	(	(	PUNCT
taxlaw-2862	417	6	“	"	PUNCT
taxlaw-2862	417	7	[	[	X
taxlaw-2862	417	8	r]egardless	r]egardless	NOUN
taxlaw-2862	417	9	of	of	ADP
taxlaw-2862	417	10	the	the	DET
taxlaw-2862	417	11	competence	competence	NOUN
taxlaw-2862	417	12	of	of	ADP
taxlaw-2862	417	13	the	the	DET
taxlaw-2862	417	14	administration	administration	NOUN
taxlaw-2862	417	15	and	and	CCONJ
taxlaw-2862	417	16	the	the	DET
taxlaw-2862	417	17	honesty	honesty	NOUN
taxlaw-2862	417	18	of	of	ADP
taxlaw-2862	417	19	both	both	DET
taxlaw-2862	417	20	officials	official	NOUN
taxlaw-2862	417	21	and	and	CCONJ
taxlaw-2862	417	22	taxpayers	taxpayer	NOUN
taxlaw-2862	417	23	,	,	PUNCT
taxlaw-2862	417	24	both	both	CCONJ
taxlaw-2862	417	25	in	in	ADP
taxlaw-2862	417	26	principle	principle	NOUN
taxlaw-2862	417	27	and	and	CCONJ
taxlaw-2862	417	28	in	in	ADP
taxlaw-2862	417	29	practice	practice	NOUN
taxlaw-2862	417	30	it	it	PRON
taxlaw-2862	417	31	remains	remain	VERB
taxlaw-2862	417	32	simpler	simple	ADJ
taxlaw-2862	417	33	to	to	PART
taxlaw-2862	417	34	enforce	enforce	VERB
taxlaw-2862	417	35	a	a	DET
taxlaw-2862	417	36	sales	sale	NOUN
taxlaw-2862	417	37	tax	tax	NOUN
taxlaw-2862	417	38	applied	apply	VERB
taxlaw-2862	417	39	in	in	ADP
taxlaw-2862	417	40	an	an	DET
taxlaw-2862	417	41	incremental	incremental	ADJ
taxlaw-2862	417	42	‘	'	PUNCT
taxlaw-2862	417	43	value	value	NOUN
taxlaw-2862	417	44	-	-	PUNCT
taxlaw-2862	417	45	added	add	VERB
taxlaw-2862	417	46	’	'	PUNCT
taxlaw-2862	417	47	form	form	NOUN
taxlaw-2862	417	48	to	to	ADP
taxlaw-2862	417	49	a	a	DET
taxlaw-2862	417	50	chain	chain	NOUN
taxlaw-2862	417	51	of	of	ADP
taxlaw-2862	417	52	transactions	transaction	NOUN
taxlaw-2862	417	53	than	than	SCONJ
taxlaw-2862	417	54	to	to	PART
taxlaw-2862	417	55	have	have	VERB
taxlaw-2862	417	56	a	a	DET
taxlaw-2862	417	57	system	system	NOUN
taxlaw-2862	417	58	in	in	ADP
taxlaw-2862	417	59	which	which	PRON
taxlaw-2862	417	60	all	all	PRON
taxlaw-2862	417	61	stands	stand	VERB
taxlaw-2862	417	62	or	or	CCONJ
taxlaw-2862	417	63	falls	fall	VERB
taxlaw-2862	417	64	on	on	ADP
taxlaw-2862	417	65	honest	honest	ADJ
taxlaw-2862	417	66	reporting	reporting	NOUN
taxlaw-2862	417	67	of	of	ADP
taxlaw-2862	417	68	a	a	DET
taxlaw-2862	417	69	single	single	ADJ
taxlaw-2862	417	70	transaction	transaction	NOUN
taxlaw-2862	417	71	(	(	PUNCT
taxlaw-2862	417	72	the	the	DET
taxlaw-2862	417	73	final	final	ADJ
taxlaw-2862	417	74	sale	sale	NOUN
taxlaw-2862	417	75	)	)	PUNCT
taxlaw-2862	417	76	”	"	PUNCT
taxlaw-2862	417	77	)	)	PUNCT
taxlaw-2862	417	78	.	.	PUNCT
taxlaw-2862	418	1	they	they	PRON
taxlaw-2862	418	2	also	also	ADV
taxlaw-2862	418	3	point	point	VERB
taxlaw-2862	418	4	out	out	ADP
taxlaw-2862	418	5	that	that	SCONJ
taxlaw-2862	418	6	a	a	DET
taxlaw-2862	418	7	vat	vat	NOUN
taxlaw-2862	418	8	has	have	VERB
taxlaw-2862	418	9	two	two	NUM
taxlaw-2862	418	10	key	key	ADJ
taxlaw-2862	418	11	economic	economic	ADJ
taxlaw-2862	418	12	strengths	strength	NOUN
taxlaw-2862	418	13	unlikely	unlikely	ADJ
taxlaw-2862	418	14	to	to	PART
taxlaw-2862	418	15	be	be	AUX
taxlaw-2862	418	16	found	find	VERB
taxlaw-2862	418	17	under	under	ADP
taxlaw-2862	418	18	a	a	DET
taxlaw-2862	418	19	real	real	ADJ
taxlaw-2862	418	20	-	-	PUNCT
taxlaw-2862	418	21	world	world	NOUN
taxlaw-2862	418	22	rst	rst	PROPN
taxlaw-2862	418	23	:	:	PUNCT
taxlaw-2862	418	24	business	business	NOUN
taxlaw-2862	418	25	inputs	input	NOUN
taxlaw-2862	418	26	are	be	AUX
taxlaw-2862	418	27	not	not	PART
taxlaw-2862	418	28	taxed	tax	VERB
taxlaw-2862	418	29	(	(	PUNCT
taxlaw-2862	418	30	which	which	PRON
taxlaw-2862	418	31	is	be	AUX
taxlaw-2862	418	32	good	good	ADJ
taxlaw-2862	418	33	because	because	SCONJ
taxlaw-2862	418	34	the	the	DET
taxlaw-2862	418	35	tax	tax	NOUN
taxlaw-2862	418	36	is	be	AUX
taxlaw-2862	418	37	intended	intend	VERB
taxlaw-2862	418	38	to	to	PART
taxlaw-2862	418	39	burden	burden	VERB
taxlaw-2862	418	40	consumption	consumption	NOUN
taxlaw-2862	418	41	—	—	PUNCT
taxlaw-2862	418	42	by	by	ADP
taxlaw-2862	418	43	final	final	ADJ
taxlaw-2862	418	44	consumers	consumer	NOUN
taxlaw-2862	418	45	—	—	PUNCT
taxlaw-2862	418	46	not	not	PART
taxlaw-2862	418	47	production	production	NOUN
taxlaw-2862	418	48	or	or	CCONJ
taxlaw-2862	418	49	investment	investment	NOUN
taxlaw-2862	418	50	,	,	PUNCT
taxlaw-2862	418	51	and	and	CCONJ
taxlaw-2862	418	52	it	it	PRON
taxlaw-2862	418	53	avoids	avoid	VERB
taxlaw-2862	418	54	“	"	PUNCT
taxlaw-2862	418	55	cascading	cascade	VERB
taxlaw-2862	418	56	”	"	PUNCT
taxlaw-2862	418	57	taxes	taxis	NOUN
taxlaw-2862	418	58	at	at	ADP
taxlaw-2862	418	59	each	each	DET
taxlaw-2862	418	60	stage	stage	NOUN
taxlaw-2862	418	61	of	of	ADP
taxlaw-2862	418	62	production	production	NOUN
taxlaw-2862	418	63	/	/	SYM
taxlaw-2862	418	64	transaction	transaction	NOUN
taxlaw-2862	418	65	)	)	PUNCT
taxlaw-2862	418	66	.	.	PUNCT
taxlaw-2862	419	1	70	70	NUM
taxlaw-2862	419	2	see	see	VERB
taxlaw-2862	419	3	i	i	PRON
taxlaw-2862	419	4	d.	d.	PROPN
taxlaw-2862	419	5	at	at	ADP
taxlaw-2862	419	6	3	3	NUM
taxlaw-2862	419	7	(	(	PUNCT
taxlaw-2862	419	8	“	"	PUNCT
taxlaw-2862	419	9	[	[	X
taxlaw-2862	419	10	t]he	t]he	ADV
taxlaw-2862	419	11	critical	critical	ADJ
taxlaw-2862	419	12	issue	issue	NOUN
taxlaw-2862	419	13	in	in	ADP
taxlaw-2862	419	14	vat	vat	NOUN
taxlaw-2862	419	15	design	design	NOUN
taxlaw-2862	419	16	relates	relate	VERB
taxlaw-2862	419	17	not	not	PART
taxlaw-2862	419	18	to	to	ADP
taxlaw-2862	419	19	the	the	DET
taxlaw-2862	419	20	stage	stage	NOUN
taxlaw-2862	419	21	at	at	ADP
taxlaw-2862	419	22	which	which	PRON
taxlaw-2862	419	23	the	the	DET
taxlaw-2862	419	24	tax	tax	NOUN
taxlaw-2862	419	25	is	be	AUX
taxlaw-2862	419	26	imposed	impose	VERB
taxlaw-2862	419	27	but	but	CCONJ
taxlaw-2862	419	28	to	to	ADP
taxlaw-2862	419	29	the	the	DET
taxlaw-2862	419	30	size	size	NOUN
taxlaw-2862	419	31	of	of	ADP
taxlaw-2862	419	32	the	the	DET
taxlaw-2862	419	33	registered	register	VERB
taxlaw-2862	419	34	firms	firm	NOUN
taxlaw-2862	419	35	…	…	PUNCT
taxlaw-2862	419	36	in	in	ADP
taxlaw-2862	419	37	1991	1991	NUM
taxlaw-2862	419	38	for	for	ADP
taxlaw-2862	419	39	example	example	NOUN
taxlaw-2862	419	40	,	,	PUNCT
taxlaw-2862	419	41	after	after	ADP
taxlaw-2862	419	42	a	a	DET
taxlaw-2862	419	43	careful	careful	ADJ
taxlaw-2862	419	44	examination	examination	NOUN
taxlaw-2862	419	45	of	of	ADP
taxlaw-2862	419	46	egypt	egypt	PROPN
taxlaw-2862	419	47	’s	’s	PART
taxlaw-2862	419	48	fiscal	fiscal	ADJ
taxlaw-2862	419	49	position	position	NOUN
taxlaw-2862	419	50	,	,	PUNCT
taxlaw-2862	419	51	its	its	PRON
taxlaw-2862	419	52	existing	exist	VERB
taxlaw-2862	419	53	tax	tax	NOUN
taxlaw-2862	419	54	structure	structure	NOUN
taxlaw-2862	419	55	and	and	CCONJ
taxlaw-2862	419	56	its	its	PRON
taxlaw-2862	419	57	administrative	administrative	ADJ
taxlaw-2862	419	58	capacity	capacity	NOUN
taxlaw-2862	419	59	,	,	PUNCT
taxlaw-2862	419	60	as	as	ADV
taxlaw-2862	419	61	well	well	ADV
taxlaw-2862	419	62	as	as	ADP
taxlaw-2862	419	63	close	close	ADJ
taxlaw-2862	419	64	consideration	consideration	NOUN
taxlaw-2862	419	65	of	of	ADP
taxlaw-2862	419	66	thenrecent	thenrecent	ADJ
taxlaw-2862	419	67	experiences	experience	NOUN
taxlaw-2862	419	68	with	with	ADP
taxlaw-2862	419	69	adopting	adopt	VERB
taxlaw-2862	419	70	vat	vat	NOUN
taxlaw-2862	419	71	in	in	ADP
taxlaw-2862	419	72	other	other	ADJ
taxlaw-2862	419	73	north	north	ADJ
taxlaw-2862	419	74	african	african	ADJ
taxlaw-2862	419	75	countries	country	NOUN
taxlaw-2862	419	76	(	(	PUNCT
taxlaw-2862	419	77	morocco	morocco	PROPN
taxlaw-2862	419	78	,	,	PUNCT
taxlaw-2862	419	79	algeria	algeria	PROPN
taxlaw-2862	419	80	,	,	PUNCT
taxlaw-2862	419	81	tunisia	tunisia	PROPN
taxlaw-2862	419	82	)	)	PUNCT
taxlaw-2862	419	83	,	,	PUNCT
taxlaw-2862	419	84	egypt	egypt	PROPN
taxlaw-2862	419	85	introduced	introduce	VERB
taxlaw-2862	419	86	its	its	PRON
taxlaw-2862	419	87	first	first	ADJ
taxlaw-2862	419	88	general	general	ADJ
taxlaw-2862	419	89	sales	sale	NOUN
taxlaw-2862	419	90	tax	tax	NOUN
taxlaw-2862	419	91	…	…	PUNCT
taxlaw-2862	419	92	a	a	DET
taxlaw-2862	419	93	vat	vat	NOUN
taxlaw-2862	419	94	limited	limit	VERB
taxlaw-2862	419	95	to	to	ADP
taxlaw-2862	419	96	importers	importer	NOUN
taxlaw-2862	419	97	and	and	CCONJ
taxlaw-2862	419	98	manufacturers	manufacturer	NOUN
taxlaw-2862	419	99	…	…	PUNCT
taxlaw-2862	419	100	in	in	ADP
taxlaw-2862	419	101	2001	2001	NUM
taxlaw-2862	419	102	,	,	PUNCT
taxlaw-2862	419	103	when	when	SCONJ
taxlaw-2862	419	104	egypt	egypt	PROPN
taxlaw-2862	419	105	finally	finally	ADV
taxlaw-2862	419	106	did	do	AUX
taxlaw-2862	419	107	extend	extend	VERB
taxlaw-2862	419	108	its	its	PRON
taxlaw-2862	419	109	vat	vat	NOUN
taxlaw-2862	419	110	to	to	PART
taxlaw-2862	419	111	include	include	VERB
taxlaw-2862	419	112	wholesale	wholesale	ADJ
taxlaw-2862	419	113	and	and	CCONJ
taxlaw-2862	419	114	retail	retail	ADJ
taxlaw-2862	419	115	trade	trade	NOUN
taxlaw-2862	419	116	,	,	PUNCT
taxlaw-2862	419	117	the	the	DET
taxlaw-2862	419	118	immediate	immediate	ADJ
taxlaw-2862	419	119	result	result	NOUN
taxlaw-2862	419	120	was	be	AUX
taxlaw-2862	419	121	to	to	PART
taxlaw-2862	419	122	triple	triple	VERB
taxlaw-2862	419	123	the	the	DET
taxlaw-2862	419	124	number	number	NOUN
taxlaw-2862	419	125	of	of	ADP
taxlaw-2862	419	126	registrants	registrant	NOUN
taxlaw-2862	419	127	(	(	PUNCT
taxlaw-2862	419	128	firms	firm	NOUN
taxlaw-2862	419	129	registered	register	VERB
taxlaw-2862	419	130	as	as	ADP
taxlaw-2862	419	131	vat	vat	NOUN
taxlaw-2862	419	132	taxpayers	taxpayer	NOUN
taxlaw-2862	419	133	)	)	PUNCT
taxlaw-2862	419	134	with	with	ADP
taxlaw-2862	419	135	no	no	DET
taxlaw-2862	419	136	concomitant	concomitant	ADJ
taxlaw-2862	419	137	gain	gain	NOUN
taxlaw-2862	419	138	in	in	ADP
taxlaw-2862	419	139	revenue	revenue	NOUN
taxlaw-2862	419	140	.	.	PUNCT
taxlaw-2862	420	1	the	the	DET
taxlaw-2862	420	2	need	need	NOUN
taxlaw-2862	420	3	to	to	PART
taxlaw-2862	420	4	deal	deal	VERB
taxlaw-2862	420	5	with	with	ADP
taxlaw-2862	420	6	so	so	ADV
taxlaw-2862	420	7	many	many	ADJ
taxlaw-2862	420	8	new	new	ADJ
taxlaw-2862	420	9	,	,	PUNCT
taxlaw-2862	420	10	and	and	CCONJ
taxlaw-2862	420	11	mostly	mostly	ADV
taxlaw-2862	420	12	very	very	ADV
taxlaw-2862	420	13	small	small	ADJ
taxlaw-2862	420	14	,	,	PUNCT
taxlaw-2862	420	15	taxpayers	taxpayer	NOUN
taxlaw-2862	420	16	inevitably	inevitably	ADV
taxlaw-2862	420	17	resulted	result	VERB
taxlaw-2862	420	18	in	in	ADP
taxlaw-2862	420	19	some	some	DET
taxlaw-2862	420	20	loss	loss	NOUN
taxlaw-2862	420	21	in	in	ADP
taxlaw-2862	420	22	administrative	administrative	ADJ
taxlaw-2862	420	23	efficiency	efficiency	NOUN
taxlaw-2862	420	24	.	.	PUNCT
taxlaw-2862	421	1	what	what	PRON
taxlaw-2862	421	2	had	have	AUX
taxlaw-2862	421	3	seemed	seem	VERB
taxlaw-2862	421	4	a	a	DET
taxlaw-2862	421	5	decade	decade	NOUN
taxlaw-2862	421	6	earlier	early	ADV
taxlaw-2862	421	7	to	to	PART
taxlaw-2862	421	8	be	be	AUX
taxlaw-2862	421	9	a	a	DET
taxlaw-2862	421	10	good	good	ADJ
taxlaw-2862	421	11	design	design	NOUN
taxlaw-2862	421	12	decision	decision	NOUN
taxlaw-2862	421	13	based	base	VERB
taxlaw-2862	421	14	on	on	ADP
taxlaw-2862	421	15	experience	experience	NOUN
taxlaw-2862	421	16	elsewhere	elsewhere	ADV
taxlaw-2862	421	17	as	as	ADV
taxlaw-2862	421	18	well	well	ADV
taxlaw-2862	421	19	as	as	ADP
taxlaw-2862	421	20	egypt	egypt	PROPN
taxlaw-2862	421	21	’s	’s	PART
taxlaw-2862	421	22	own	own	ADJ
taxlaw-2862	421	23	prior	prior	ADJ
taxlaw-2862	421	24	experience	experience	NOUN
taxlaw-2862	421	25	with	with	ADP
taxlaw-2862	421	26	manufacturer	manufacturer	NOUN
taxlaw-2862	421	27	’s	’s	PART
taxlaw-2862	421	28	level	level	NOUN
taxlaw-2862	421	29	consumption	consumption	NOUN
taxlaw-2862	421	30	taxes	taxis	NOUN
taxlaw-2862	421	31	turned	turn	VERB
taxlaw-2862	421	32	out	out	ADP
taxlaw-2862	421	33	to	to	PART
taxlaw-2862	421	34	have	have	AUX
taxlaw-2862	421	35	been	be	AUX
taxlaw-2862	421	36	mistaken	mistake	VERB
taxlaw-2862	421	37	...	...	PUNCT
taxlaw-2862	421	38	further	further	ADJ
taxlaw-2862	421	39	experience	experience	NOUN
taxlaw-2862	421	40	has	have	AUX
taxlaw-2862	421	41	made	make	VERB
taxlaw-2862	421	42	it	it	PRON
taxlaw-2862	421	43	much	much	ADV
taxlaw-2862	421	44	clearer	clear	ADJ
taxlaw-2862	421	45	than	than	SCONJ
taxlaw-2862	421	46	it	it	PRON
taxlaw-2862	421	47	was	be	AUX
taxlaw-2862	421	48	15	15	NUM
taxlaw-2862	421	49	years	year	NOUN
taxlaw-2862	421	50	ago	ago	ADV
taxlaw-2862	421	51	that	that	SCONJ
taxlaw-2862	421	52	one	one	NUM
taxlaw-2862	421	53	of	of	ADP
taxlaw-2862	421	54	the	the	DET
taxlaw-2862	421	55	most	most	ADV
taxlaw-2862	421	56	critical	critical	ADJ
taxlaw-2862	421	57	vat	vat	NOUN
taxlaw-2862	421	58	design	design	NOUN
taxlaw-2862	421	59	decisions	decision	NOUN
taxlaw-2862	421	60	is	be	AUX
taxlaw-2862	421	61	the	the	DET
taxlaw-2862	421	62	level	level	NOUN
taxlaw-2862	421	63	of	of	ADP
taxlaw-2862	421	64	the	the	DET
taxlaw-2862	421	65	threshold	threshold	NOUN
taxlaw-2862	421	66	above	above	ADP
taxlaw-2862	421	67	which	which	PRON
taxlaw-2862	421	68	firms	firm	NOUN
taxlaw-2862	421	69	must	must	AUX
taxlaw-2862	421	70	register	register	VERB
taxlaw-2862	421	71	.	.	PUNCT
taxlaw-2862	422	1	for	for	ADP
taxlaw-2862	422	2	most	most	ADJ
taxlaw-2862	422	3	developing	developing	ADJ
taxlaw-2862	422	4	and	and	CCONJ
taxlaw-2862	422	5	transitional	transitional	ADJ
taxlaw-2862	422	6	countries	country	NOUN
taxlaw-2862	422	7	,	,	PUNCT
taxlaw-2862	422	8	we	we	PRON
taxlaw-2862	422	9	now	now	ADV
taxlaw-2862	422	10	know	know	VERB
taxlaw-2862	422	11	that	that	SCONJ
taxlaw-2862	422	12	it	it	PRON
taxlaw-2862	422	13	is	be	AUX
taxlaw-2862	422	14	likely	likely	ADV
taxlaw-2862	422	15	wiser	wise	ADJ
taxlaw-2862	422	16	to	to	PART
taxlaw-2862	422	17	set	set	VERB
taxlaw-2862	422	18	that	that	DET
taxlaw-2862	422	19	threshold	threshold	NOUN
taxlaw-2862	422	20	too	too	ADV
taxlaw-2862	422	21	high	high	ADJ
taxlaw-2862	422	22	than	than	ADP
taxlaw-2862	422	23	too	too	ADV
taxlaw-2862	422	24	low	low	ADJ
taxlaw-2862	422	25	”	"	PUNCT
taxlaw-2862	422	26	)	)	PUNCT
taxlaw-2862	422	27	.	.	PUNCT
taxlaw-2862	423	1	71	71	NUM
taxlaw-2862	423	2	see	see	NOUN
taxlaw-2862	423	3	crawford	crawford	PROPN
taxlaw-2862	423	4	,	,	PUNCT
taxlaw-2862	423	5	keen	keen	PROPN
taxlaw-2862	423	6	&	&	CCONJ
taxlaw-2862	423	7	smith	smith	PROPN
taxlaw-2862	423	8	,	,	PUNCT
taxlaw-2862	423	9	supra	supra	PROPN
taxlaw-2862	423	10	note	note	PROPN
taxlaw-2862	423	11	21	21	NUM
taxlaw-2862	423	12	,	,	PUNCT
taxlaw-2862	423	13	at	at	ADP
taxlaw-2862	423	14	299	299	NUM
taxlaw-2862	423	15	(	(	PUNCT
taxlaw-2862	423	16	showing	show	VERB
taxlaw-2862	423	17	that	that	SCONJ
taxlaw-2862	423	18	as	as	ADP
taxlaw-2862	423	19	of	of	ADP
taxlaw-2862	423	20	the	the	DET
taxlaw-2862	423	21	date	date	NOUN
taxlaw-2862	423	22	of	of	ADP
taxlaw-2862	423	23	publication	publication	NOUN
taxlaw-2862	423	24	,	,	PUNCT
taxlaw-2862	423	25	korea	korea	PROPN
taxlaw-2862	423	26	,	,	PUNCT
taxlaw-2862	423	27	mexico	mexico	PROPN
taxlaw-2862	423	28	,	,	PUNCT
taxlaw-2862	423	29	spain	spain	PROPN
taxlaw-2862	423	30	,	,	PUNCT
taxlaw-2862	423	31	and	and	CCONJ
taxlaw-2862	423	32	sweden	sweden	PROPN
taxlaw-2862	423	33	had	have	VERB
taxlaw-2862	423	34	a	a	DET
taxlaw-2862	423	35	threshold	threshold	NOUN
taxlaw-2862	423	36	of	of	ADP
taxlaw-2862	423	37	zero	zero	NUM
taxlaw-2862	423	38	)	)	PUNCT
taxlaw-2862	423	39	;	;	PUNCT
taxlaw-2862	423	40	smulders	smulders	PROPN
taxlaw-2862	423	41	&	&	CCONJ
taxlaw-2862	423	42	evans	evans	PROPN
taxlaw-2862	423	43	,	,	PUNCT
taxlaw-2862	423	44	supra	supra	PROPN
taxlaw-2862	423	45	note	note	PROPN
taxlaw-2862	423	46	18	18	NUM
taxlaw-2862	423	47	,	,	PUNCT
taxlaw-2862	423	48	at	at	ADP
taxlaw-2862	423	49	293	293	NUM
taxlaw-2862	423	50	-	-	SYM
taxlaw-2862	423	51	94	94	NUM
taxlaw-2862	423	52	(	(	PUNCT
taxlaw-2862	423	53	noting	note	VERB
taxlaw-2862	423	54	that	that	SCONJ
taxlaw-2862	423	55	“	"	PUNCT
taxlaw-2862	423	56	[	[	X
taxlaw-2862	423	57	o]f	o]f	NOUN
taxlaw-2862	423	58	the	the	DET
taxlaw-2862	423	59	34	34	NUM
taxlaw-2862	423	60	oecd	oecd	PROPN
taxlaw-2862	423	61	countries	country	NOUN
taxlaw-2862	423	62	with	with	ADP
taxlaw-2862	423	63	a	a	DET
taxlaw-2862	423	64	vat	vat	NOUN
taxlaw-2862	423	65	,	,	PUNCT
taxlaw-2862	423	66	28	28	NUM
taxlaw-2862	423	67	have	have	AUX
taxlaw-2862	423	68	set	set	VERB
taxlaw-2862	423	69	a	a	DET
taxlaw-2862	423	70	threshold	threshold	NOUN
taxlaw-2862	423	71	under	under	ADP
taxlaw-2862	423	72	which	which	PRON
taxlaw-2862	423	73	small	small	ADJ
taxlaw-2862	423	74	businesses	business	NOUN
taxlaw-2862	423	75	do	do	AUX
taxlaw-2862	423	76	not	not	PART
taxlaw-2862	423	77	register	register	VERB
taxlaw-2862	423	78	for	for	ADP
taxlaw-2862	423	79	the	the	DET
taxlaw-2862	423	80	tax	tax	NOUN
taxlaw-2862	423	81	”	"	PUNCT
taxlaw-2862	423	82	)	)	PUNCT
taxlaw-2862	423	83	;	;	PUNCT
taxlaw-2862	423	84	alfons	alfons	PROPN
taxlaw-2862	423	85	j.	j.	PROPN
taxlaw-2862	423	86	weichenrieder	weichenrieder	PROPN
taxlaw-2862	423	87	,	,	PUNCT
taxlaw-2862	423	88	survey	survey	NOUN
taxlaw-2862	423	89	on	on	ADP
taxlaw-2862	423	90	the	the	DET
taxlaw-2862	423	91	taxation	taxation	NOUN
taxlaw-2862	423	92	of	of	ADP
taxlaw-2862	423	93	small	small	ADJ
taxlaw-2862	423	94	and	and	CCONJ
taxlaw-2862	423	95	mediumsized	mediumsized	ADJ
taxlaw-2862	423	96	enterprises	enterprise	NOUN
taxlaw-2862	423	97	13	13	NUM
taxlaw-2862	423	98	-	-	SYM
taxlaw-2862	423	99	23	23	NUM
taxlaw-2862	423	100	,	,	PUNCT
taxlaw-2862	423	101	oecd	oecd	PROPN
taxlaw-2862	423	102	(	(	PUNCT
taxlaw-2862	423	103	sept	sept	PROPN
taxlaw-2862	423	104	.	.	PROPN
taxlaw-2862	423	105	25	25	NUM
taxlaw-2862	423	106	,	,	PUNCT
taxlaw-2862	423	107	2007	2007	NUM
taxlaw-2862	423	108	)	)	PUNCT
taxlaw-2862	423	109	.	.	PUNCT
taxlaw-2862	424	1	2018	2018	NUM
taxlaw-2862	424	2	]	]	PUNCT
taxlaw-2862	424	3	on	on	ADP
taxlaw-2862	424	4	the	the	DET
taxlaw-2862	424	5	threshold	threshold	NOUN
taxlaw-2862	424	6	:	:	PUNCT
taxlaw-2862	424	7	smallness	smallness	NOUN
taxlaw-2862	424	8	and	and	CCONJ
taxlaw-2862	424	9	the	the	DET
taxlaw-2862	424	10	value	value	NOUN
taxlaw-2862	424	11	-	-	PUNCT
taxlaw-2862	424	12	added	add	VERB
taxlaw-2862	424	13	tax	tax	NOUN
taxlaw-2862	424	14	195	195	NUM
taxlaw-2862	424	15	divisional	divisional	ADJ
taxlaw-2862	424	16	registration	registration	NOUN
taxlaw-2862	424	17	(	(	PUNCT
taxlaw-2862	424	18	e.g.	e.g.	ADV
taxlaw-2862	424	19	,	,	PUNCT
taxlaw-2862	424	20	whether	whether	SCONJ
taxlaw-2862	424	21	separate	separate	ADJ
taxlaw-2862	424	22	businesses	business	NOUN
taxlaw-2862	424	23	with	with	ADP
taxlaw-2862	424	24	common	common	ADJ
taxlaw-2862	424	25	ownership	ownership	NOUN
taxlaw-2862	424	26	are	be	AUX
taxlaw-2862	424	27	required	require	VERB
taxlaw-2862	424	28	to	to	PART
taxlaw-2862	424	29	be	be	AUX
taxlaw-2862	424	30	grouped	group	VERB
taxlaw-2862	424	31	together	together	ADV
taxlaw-2862	424	32	for	for	ADP
taxlaw-2862	424	33	vat	vat	NOUN
taxlaw-2862	424	34	registration	registration	NOUN
taxlaw-2862	424	35	purposes).72	purposes).72	NOUN
taxlaw-2862	424	36	having	have	VERB
taxlaw-2862	424	37	a	a	DET
taxlaw-2862	424	38	registration	registration	NOUN
taxlaw-2862	424	39	threshold	threshold	NOUN
taxlaw-2862	424	40	is	be	AUX
taxlaw-2862	424	41	not	not	PART
taxlaw-2862	424	42	a	a	DET
taxlaw-2862	424	43	forgone	forgone	NOUN
taxlaw-2862	424	44	conclusion	conclusion	NOUN
taxlaw-2862	424	45	.	.	PUNCT
taxlaw-2862	425	1	some	some	DET
taxlaw-2862	425	2	vats	vat	NOUN
taxlaw-2862	425	3	require	require	VERB
taxlaw-2862	425	4	each	each	PRON
taxlaw-2862	425	5	and	and	CCONJ
taxlaw-2862	425	6	every	every	PRON
taxlaw-2862	425	7	business	business	NOUN
taxlaw-2862	425	8	to	to	AUX
taxlaw-2862	425	9	register.73	register.73	ADV
taxlaw-2862	425	10	indeed	indeed	ADV
taxlaw-2862	425	11	,	,	PUNCT
taxlaw-2862	425	12	in	in	ADP
taxlaw-2862	425	13	the	the	DET
taxlaw-2862	425	14	early	early	ADJ
taxlaw-2862	425	15	days	day	NOUN
taxlaw-2862	425	16	of	of	ADP
taxlaw-2862	425	17	the	the	DET
taxlaw-2862	425	18	vat	vat	NOUN
taxlaw-2862	425	19	,	,	PUNCT
taxlaw-2862	425	20	the	the	DET
taxlaw-2862	425	21	“	"	PUNCT
taxlaw-2862	425	22	usual	usual	ADJ
taxlaw-2862	425	23	expert	expert	NOUN
taxlaw-2862	425	24	advice	advice	NOUN
taxlaw-2862	425	25	was	be	AUX
taxlaw-2862	425	26	to	to	PART
taxlaw-2862	425	27	set	set	VERB
taxlaw-2862	425	28	the	the	DET
taxlaw-2862	425	29	entry	entry	NOUN
taxlaw-2862	425	30	point	point	NOUN
taxlaw-2862	425	31	[	[	X
taxlaw-2862	425	32	threshold]	threshold]	NOUN
taxlaw-2862	425	33	…	…	SYM
taxlaw-2862	425	34	as	as	ADV
taxlaw-2862	425	35	low	low	ADJ
taxlaw-2862	425	36	as	as	ADP
taxlaw-2862	425	37	possible	possible	ADJ
taxlaw-2862	425	38	.	.	PUNCT
taxlaw-2862	425	39	”74	”74	PUNCT
taxlaw-2862	426	1	however	however	ADV
taxlaw-2862	426	2	,	,	PUNCT
taxlaw-2862	426	3	this	this	DET
taxlaw-2862	426	4	early	early	ADJ
taxlaw-2862	426	5	advice	advice	NOUN
taxlaw-2862	426	6	relied	rely	VERB
taxlaw-2862	426	7	on	on	ADP
taxlaw-2862	426	8	the	the	DET
taxlaw-2862	426	9	implicit	implicit	ADJ
taxlaw-2862	426	10	assumption	assumption	NOUN
taxlaw-2862	426	11	that	that	SCONJ
taxlaw-2862	426	12	it	it	PRON
taxlaw-2862	426	13	was	be	AUX
taxlaw-2862	426	14	costless	costless	NOUN
taxlaw-2862	426	15	for	for	SCONJ
taxlaw-2862	426	16	taxpayers	taxpayer	NOUN
taxlaw-2862	426	17	to	to	PART
taxlaw-2862	426	18	comply	comply	VERB
taxlaw-2862	426	19	with	with	ADP
taxlaw-2862	426	20	and	and	CCONJ
taxlaw-2862	426	21	for	for	SCONJ
taxlaw-2862	426	22	the	the	DET
taxlaw-2862	426	23	government	government	NOUN
taxlaw-2862	426	24	to	to	PART
taxlaw-2862	426	25	administer	administer	VERB
taxlaw-2862	426	26	the	the	DET
taxlaw-2862	426	27	vat	vat	NOUN
taxlaw-2862	426	28	.	.	PUNCT
taxlaw-2862	427	1	in	in	ADP
taxlaw-2862	427	2	the	the	DET
taxlaw-2862	427	3	absence	absence	NOUN
taxlaw-2862	427	4	of	of	ADP
taxlaw-2862	427	5	such	such	ADJ
taxlaw-2862	427	6	costs	cost	NOUN
taxlaw-2862	427	7	,	,	PUNCT
taxlaw-2862	427	8	there	there	PRON
taxlaw-2862	427	9	are	be	VERB
taxlaw-2862	427	10	a	a	DET
taxlaw-2862	427	11	number	number	NOUN
taxlaw-2862	427	12	of	of	ADP
taxlaw-2862	427	13	reasons	reason	NOUN
taxlaw-2862	427	14	that	that	PRON
taxlaw-2862	427	15	the	the	DET
taxlaw-2862	427	16	ideal	ideal	ADJ
taxlaw-2862	427	17	registration	registration	NOUN
taxlaw-2862	427	18	threshold	threshold	NOUN
taxlaw-2862	427	19	would	would	AUX
taxlaw-2862	427	20	be	be	AUX
taxlaw-2862	427	21	zero	zero	NUM
taxlaw-2862	427	22	.	.	PUNCT
taxlaw-2862	428	1	most	most	ADV
taxlaw-2862	428	2	straightforwardly	straightforwardly	ADV
taxlaw-2862	428	3	,	,	PUNCT
taxlaw-2862	428	4	not	not	PART
taxlaw-2862	428	5	offering	offer	VERB
taxlaw-2862	428	6	an	an	DET
taxlaw-2862	428	7	exemption	exemption	NOUN
taxlaw-2862	428	8	to	to	ADP
taxlaw-2862	428	9	small	small	ADJ
taxlaw-2862	428	10	suppliers	supplier	NOUN
taxlaw-2862	428	11	would	would	AUX
taxlaw-2862	428	12	avoid	avoid	VERB
taxlaw-2862	428	13	the	the	DET
taxlaw-2862	428	14	inefficiencies	inefficiency	NOUN
taxlaw-2862	428	15	that	that	PRON
taxlaw-2862	428	16	result	result	VERB
taxlaw-2862	428	17	from	from	ADP
taxlaw-2862	428	18	having	have	VERB
taxlaw-2862	428	19	a	a	DET
taxlaw-2862	428	20	tax	tax	NOUN
taxlaw-2862	428	21	discontinuity	discontinuity	NOUN
taxlaw-2862	428	22	:	:	PUNCT
taxlaw-2862	428	23	competition	competition	NOUN
taxlaw-2862	428	24	between	between	ADP
taxlaw-2862	428	25	firms	firm	NOUN
taxlaw-2862	428	26	of	of	ADP
taxlaw-2862	428	27	different	different	ADJ
taxlaw-2862	428	28	sizes	size	NOUN
taxlaw-2862	428	29	would	would	AUX
taxlaw-2862	428	30	not	not	PART
taxlaw-2862	428	31	be	be	AUX
taxlaw-2862	428	32	affected	affect	VERB
taxlaw-2862	428	33	by	by	ADP
taxlaw-2862	428	34	differential	differential	ADJ
taxlaw-2862	428	35	tax	tax	NOUN
taxlaw-2862	428	36	treatment.75	treatment.75	PROPN
taxlaw-2862	428	37	as	as	SCONJ
taxlaw-2862	428	38	the	the	DET
taxlaw-2862	428	39	upcoming	upcoming	ADJ
taxlaw-2862	428	40	detailed	detailed	ADJ
taxlaw-2862	428	41	description	description	NOUN
taxlaw-2862	428	42	of	of	ADP
taxlaw-2862	428	43	the	the	DET
taxlaw-2862	428	44	keen	keen	ADJ
taxlaw-2862	428	45	and	and	CCONJ
taxlaw-2862	428	46	mintz	mintz	PROPN
taxlaw-2862	428	47	model	model	NOUN
taxlaw-2862	428	48	illustrates	illustrate	VERB
taxlaw-2862	428	49	,	,	PUNCT
taxlaw-2862	428	50	the	the	DET
taxlaw-2862	428	51	incentives	incentive	NOUN
taxlaw-2862	428	52	to	to	PART
taxlaw-2862	428	53	remain	remain	VERB
taxlaw-2862	428	54	small	small	ADJ
taxlaw-2862	428	55	or	or	CCONJ
taxlaw-2862	428	56	to	to	PART
taxlaw-2862	428	57	underreport	underreport	VERB
taxlaw-2862	428	58	revenues	revenue	NOUN
taxlaw-2862	428	59	so	so	SCONJ
taxlaw-2862	428	60	as	as	SCONJ
taxlaw-2862	428	61	to	to	PART
taxlaw-2862	428	62	report	report	VERB
taxlaw-2862	428	63	revenues	revenue	NOUN
taxlaw-2862	428	64	below	below	ADP
taxlaw-2862	428	65	the	the	DET
taxlaw-2862	428	66	threshold	threshold	NOUN
taxlaw-2862	428	67	are	be	AUX
taxlaw-2862	428	68	strong	strong	ADJ
taxlaw-2862	428	69	and	and	CCONJ
taxlaw-2862	428	70	salient	salient	NOUN
taxlaw-2862	428	71	.	.	PUNCT
taxlaw-2862	429	1	third	third	ADV
taxlaw-2862	429	2	,	,	PUNCT
taxlaw-2862	429	3	exempting	exempt	VERB
taxlaw-2862	429	4	small	small	ADJ
taxlaw-2862	429	5	firms	firm	NOUN
taxlaw-2862	429	6	“	"	PUNCT
taxlaw-2862	429	7	breaks	break	VERB
taxlaw-2862	429	8	the	the	DET
taxlaw-2862	429	9	vat	vat	NOUN
taxlaw-2862	429	10	chain	chain	NOUN
taxlaw-2862	429	11	”	"	PUNCT
taxlaw-2862	429	12	thereby	thereby	ADV
taxlaw-2862	429	13	creating	create	VERB
taxlaw-2862	429	14	a	a	DET
taxlaw-2862	429	15	tax	tax	NOUN
taxlaw-2862	429	16	cascade	cascade	NOUN
taxlaw-2862	429	17	—	—	PUNCT
taxlaw-2862	429	18	the	the	DET
taxlaw-2862	429	19	key	key	ADJ
taxlaw-2862	429	20	bugaboo	bugaboo	NOUN
taxlaw-2862	429	21	of	of	ADP
taxlaw-2862	429	22	general	general	ADJ
taxlaw-2862	429	23	sales	sale	NOUN
taxlaw-2862	429	24	and	and	CCONJ
taxlaw-2862	429	25	turnover	turnover	NOUN
taxlaw-2862	429	26	taxes	taxis	NOUN
taxlaw-2862	429	27	that	that	PRON
taxlaw-2862	429	28	the	the	DET
taxlaw-2862	429	29	vat	vat	NOUN
taxlaw-2862	429	30	was	be	AUX
taxlaw-2862	429	31	carefully	carefully	ADV
taxlaw-2862	429	32	designed	design	VERB
taxlaw-2862	429	33	to	to	PART
taxlaw-2862	429	34	avoid.76	avoid.76	VERB
taxlaw-2862	429	35	the	the	DET
taxlaw-2862	429	36	cascade	cascade	NOUN
taxlaw-2862	429	37	induces	induce	VERB
taxlaw-2862	429	38	price	price	NOUN
taxlaw-2862	429	39	distortions	distortion	NOUN
taxlaw-2862	429	40	that	that	PRON
taxlaw-2862	429	41	can	can	AUX
taxlaw-2862	429	42	themselves	themselves	PRON
taxlaw-2862	429	43	exacerbate	exacerbate	VERB
taxlaw-2862	429	44	production	production	NOUN
taxlaw-2862	429	45	inefficiencies	inefficiency	NOUN
taxlaw-2862	429	46	.	.	PUNCT
taxlaw-2862	430	1	moreover	moreover	ADV
taxlaw-2862	430	2	,	,	PUNCT
taxlaw-2862	430	3	if	if	SCONJ
taxlaw-2862	430	4	exempted	exempt	VERB
taxlaw-2862	430	5	small	small	ADJ
taxlaw-2862	430	6	businesses	business	NOUN
taxlaw-2862	430	7	sell	sell	VERB
taxlaw-2862	430	8	mostly	mostly	ADV
taxlaw-2862	430	9	to	to	ADP
taxlaw-2862	430	10	consumers	consumer	NOUN
taxlaw-2862	430	11	(	(	PUNCT
taxlaw-2862	430	12	rather	rather	ADV
taxlaw-2862	430	13	than	than	ADP
taxlaw-2862	430	14	vat	vat	NOUN
taxlaw-2862	430	15	-	-	PUNCT
taxlaw-2862	430	16	registered	register	VERB
taxlaw-2862	430	17	businesses	business	NOUN
taxlaw-2862	430	18	)	)	PUNCT
taxlaw-2862	430	19	then	then	ADV
taxlaw-2862	430	20	the	the	DET
taxlaw-2862	430	21	revenue	revenue	NOUN
taxlaw-2862	430	22	effects	effect	NOUN
taxlaw-2862	430	23	of	of	ADP
taxlaw-2862	430	24	exemption	exemption	NOUN
taxlaw-2862	430	25	can	can	AUX
taxlaw-2862	430	26	be	be	AUX
taxlaw-2862	430	27	negative	negative	ADJ
taxlaw-2862	430	28	rather	rather	ADV
taxlaw-2862	430	29	than	than	ADP
taxlaw-2862	430	30	positive	positive	ADJ
taxlaw-2862	430	31	.	.	PUNCT
taxlaw-2862	431	1	fourth	fourth	ADJ
taxlaw-2862	431	2	,	,	PUNCT
taxlaw-2862	431	3	the	the	DET
taxlaw-2862	431	4	self	self	NOUN
taxlaw-2862	431	5	-	-	PUNCT
taxlaw-2862	431	6	enforcement	enforcement	NOUN
taxlaw-2862	431	7	advantages	advantage	NOUN
taxlaw-2862	431	8	of	of	ADP
taxlaw-2862	431	9	a	a	DET
taxlaw-2862	431	10	vat	vat	NOUN
taxlaw-2862	431	11	are	be	AUX
taxlaw-2862	431	12	undercut	undercut	ADJ
taxlaw-2862	431	13	:	:	PUNCT
taxlaw-2862	431	14	a	a	DET
taxlaw-2862	431	15	registered	register	VERB
taxlaw-2862	431	16	firm	firm	ADJ
taxlaw-2862	431	17	supplier	supplier	NOUN
taxlaw-2862	431	18	trading	trading	NOUN
taxlaw-2862	431	19	with	with	ADP
taxlaw-2862	431	20	an	an	DET
taxlaw-2862	431	21	exempt	exempt	ADJ
taxlaw-2862	431	22	customer	customer	NOUN
taxlaw-2862	431	23	does	do	AUX
taxlaw-2862	431	24	not	not	PART
taxlaw-2862	431	25	provide	provide	VERB
taxlaw-2862	431	26	an	an	DET
taxlaw-2862	431	27	invoice	invoice	NOUN
taxlaw-2862	431	28	for	for	ADP
taxlaw-2862	431	29	vat	vat	NOUN
taxlaw-2862	431	30	input	input	NOUN
taxlaw-2862	431	31	tax	tax	NOUN
taxlaw-2862	431	32	credit	credit	NOUN
taxlaw-2862	431	33	purposes.77	purposes.77	NOUN
taxlaw-2862	431	34	the	the	DET
taxlaw-2862	431	35	registered	register	VERB
taxlaw-2862	431	36	firm	firm	NOUN
taxlaw-2862	431	37	is	be	AUX
taxlaw-2862	431	38	therefore	therefore	ADV
taxlaw-2862	431	39	not	not	PART
taxlaw-2862	431	40	“	"	PUNCT
taxlaw-2862	431	41	held	hold	VERB
taxlaw-2862	431	42	to	to	ADP
taxlaw-2862	431	43	account	account	NOUN
taxlaw-2862	431	44	”	"	PUNCT
taxlaw-2862	431	45	in	in	ADP
taxlaw-2862	431	46	stating	state	VERB
taxlaw-2862	431	47	accurately	accurately	ADV
taxlaw-2862	431	48	for	for	ADP
taxlaw-2862	431	49	vat	vat	NOUN
taxlaw-2862	431	50	purposes	purpose	NOUN
taxlaw-2862	431	51	the	the	DET
taxlaw-2862	431	52	price	price	NOUN
taxlaw-2862	431	53	of	of	ADP
taxlaw-2862	431	54	the	the	DET
taxlaw-2862	431	55	sale	sale	NOUN
taxlaw-2862	431	56	(	(	PUNCT
taxlaw-2862	431	57	because	because	SCONJ
taxlaw-2862	431	58	the	the	DET
taxlaw-2862	431	59	72	72	NUM
taxlaw-2862	431	60	see	see	NOUN
taxlaw-2862	431	61	ebrill	ebrill	NOUN
taxlaw-2862	431	62	et	et	PROPN
taxlaw-2862	431	63	al	al	PROPN
taxlaw-2862	431	64	.	.	PROPN
taxlaw-2862	431	65	,	,	PUNCT
taxlaw-2862	431	66	supra	supra	PROPN
taxlaw-2862	431	67	note	note	PROPN
taxlaw-2862	431	68	14	14	NUM
taxlaw-2862	431	69	,	,	PUNCT
taxlaw-2862	431	70	at	at	ADP
taxlaw-2862	431	71	115	115	NUM
taxlaw-2862	431	72	(	(	PUNCT
taxlaw-2862	431	73	“	"	PUNCT
taxlaw-2862	431	74	in	in	ADP
taxlaw-2862	431	75	most	most	ADJ
taxlaw-2862	431	76	cases	case	NOUN
taxlaw-2862	431	77	there	there	PRON
taxlaw-2862	431	78	is	be	VERB
taxlaw-2862	431	79	a	a	DET
taxlaw-2862	431	80	single	single	ADJ
taxlaw-2862	431	81	threshold	threshold	NOUN
taxlaw-2862	431	82	,	,	PUNCT
taxlaw-2862	431	83	specified	specify	VERB
taxlaw-2862	431	84	as	as	ADP
taxlaw-2862	431	85	a	a	DET
taxlaw-2862	431	86	monetary	monetary	ADJ
taxlaw-2862	431	87	amount	amount	NOUN
taxlaw-2862	431	88	of	of	ADP
taxlaw-2862	431	89	turnover	turnover	NOUN
taxlaw-2862	431	90	,	,	PUNCT
taxlaw-2862	431	91	”	"	PUNCT
taxlaw-2862	431	92	but	but	CCONJ
taxlaw-2862	431	93	noting	note	VERB
taxlaw-2862	431	94	departures	departure	NOUN
taxlaw-2862	431	95	)	)	PUNCT
taxlaw-2862	431	96	;	;	PUNCT
taxlaw-2862	432	1	smulders	smulders	PROPN
taxlaw-2862	432	2	&	&	CCONJ
taxlaw-2862	432	3	evans	evans	PROPN
taxlaw-2862	432	4	,	,	PUNCT
taxlaw-2862	432	5	supra	supra	PROPN
taxlaw-2862	432	6	note	note	PROPN
taxlaw-2862	432	7	18	18	NUM
taxlaw-2862	432	8	,	,	PUNCT
taxlaw-2862	432	9	at	at	ADP
taxlaw-2862	432	10	295	295	NUM
taxlaw-2862	432	11	(	(	PUNCT
taxlaw-2862	432	12	“	"	PUNCT
taxlaw-2862	432	13	[	[	X
taxlaw-2862	432	14	i]n	i]n	ADJ
taxlaw-2862	432	15	order	order	NOUN
taxlaw-2862	432	16	to	to	PART
taxlaw-2862	432	17	mitigate	mitigate	VERB
taxlaw-2862	432	18	this	this	PRON
taxlaw-2862	432	19	[	[	X
taxlaw-2862	432	20	firm	firm	ADJ
taxlaw-2862	432	21	-	-	PUNCT
taxlaw-2862	432	22	splitting	splitting	NOUN
taxlaw-2862	432	23	]	]	X
taxlaw-2862	432	24	,	,	PUNCT
taxlaw-2862	432	25	developing	develop	VERB
taxlaw-2862	432	26	countries	country	NOUN
taxlaw-2862	432	27	such	such	ADJ
taxlaw-2862	432	28	as	as	ADP
taxlaw-2862	432	29	south	south	PROPN
taxlaw-2862	432	30	africa	africa	PROPN
taxlaw-2862	432	31	and	and	CCONJ
taxlaw-2862	432	32	ethiopia	ethiopia	PROPN
taxlaw-2862	432	33	have	have	AUX
taxlaw-2862	432	34	introduced	introduce	VERB
taxlaw-2862	432	35	legislation	legislation	NOUN
taxlaw-2862	432	36	that	that	PRON
taxlaw-2862	432	37	permits	permit	VERB
taxlaw-2862	432	38	divisional	divisional	ADJ
taxlaw-2862	432	39	registration	registration	NOUN
taxlaw-2862	432	40	but	but	CCONJ
taxlaw-2862	432	41	only	only	ADV
taxlaw-2862	432	42	under	under	ADP
taxlaw-2862	432	43	exceptional	exceptional	ADJ
taxlaw-2862	432	44	circumstances	circumstance	NOUN
taxlaw-2862	432	45	”	"	PUNCT
taxlaw-2862	432	46	)	)	PUNCT
taxlaw-2862	432	47	.	.	PUNCT
taxlaw-2862	433	1	73	73	NUM
taxlaw-2862	433	2	many	many	ADJ
taxlaw-2862	433	3	jurisdictions	jurisdiction	NOUN
taxlaw-2862	433	4	apply	apply	VERB
taxlaw-2862	433	5	simplified	simplified	ADJ
taxlaw-2862	433	6	methods	method	NOUN
taxlaw-2862	433	7	of	of	ADP
taxlaw-2862	433	8	taxation	taxation	NOUN
taxlaw-2862	433	9	to	to	ADP
taxlaw-2862	433	10	firms	firm	NOUN
taxlaw-2862	433	11	below	below	ADP
taxlaw-2862	433	12	the	the	DET
taxlaw-2862	433	13	registration	registration	NOUN
taxlaw-2862	433	14	threshold	threshold	NOUN
taxlaw-2862	433	15	,	,	PUNCT
taxlaw-2862	433	16	such	such	ADJ
taxlaw-2862	433	17	as	as	ADP
taxlaw-2862	433	18	“	"	PUNCT
taxlaw-2862	433	19	a	a	DET
taxlaw-2862	433	20	presumptive	presumptive	ADJ
taxlaw-2862	433	21	tax	tax	NOUN
taxlaw-2862	433	22	based	base	VERB
taxlaw-2862	433	23	on	on	ADP
taxlaw-2862	433	24	firm	firm	ADJ
taxlaw-2862	433	25	characteristics	characteristic	NOUN
taxlaw-2862	433	26	or	or	CCONJ
taxlaw-2862	433	27	with	with	ADP
taxlaw-2862	433	28	reduced	reduce	VERB
taxlaw-2862	433	29	reporting	reporting	NOUN
taxlaw-2862	433	30	requirements	requirement	NOUN
taxlaw-2862	433	31	.	.	PUNCT
taxlaw-2862	433	32	”	"	PUNCT
taxlaw-2862	434	1	ebrill	ebrill	NOUN
taxlaw-2862	434	2	et	et	PROPN
taxlaw-2862	434	3	al	al	PROPN
taxlaw-2862	434	4	.	.	PROPN
taxlaw-2862	434	5	,	,	PUNCT
taxlaw-2862	434	6	supra	supra	PROPN
taxlaw-2862	434	7	note	note	PROPN
taxlaw-2862	434	8	14	14	NUM
taxlaw-2862	434	9	,	,	PUNCT
taxlaw-2862	434	10	at	at	ADP
taxlaw-2862	434	11	116	116	NUM
taxlaw-2862	434	12	.	.	PUNCT
taxlaw-2862	435	1	see	see	VERB
taxlaw-2862	435	2	also	also	ADV
taxlaw-2862	435	3	schenk	schenk	PROPN
taxlaw-2862	435	4	et	et	PROPN
taxlaw-2862	435	5	al	al	PROPN
taxlaw-2862	435	6	.	.	PROPN
taxlaw-2862	435	7	,	,	PUNCT
taxlaw-2862	435	8	supra	supra	PROPN
taxlaw-2862	435	9	note	note	NOUN
taxlaw-2862	435	10	3	3	NUM
taxlaw-2862	435	11	,	,	PUNCT
taxlaw-2862	435	12	at	at	ADP
taxlaw-2862	435	13	449	449	NUM
taxlaw-2862	435	14	(	(	PUNCT
taxlaw-2862	435	15	explaining	explain	VERB
taxlaw-2862	435	16	in	in	ADP
taxlaw-2862	435	17	a	a	DET
taxlaw-2862	435	18	case	case	NOUN
taxlaw-2862	435	19	study	study	NOUN
taxlaw-2862	435	20	of	of	ADP
taxlaw-2862	435	21	china	china	PROPN
taxlaw-2862	435	22	’s	’s	PART
taxlaw-2862	435	23	vat	vat	NOUN
taxlaw-2862	435	24	the	the	DET
taxlaw-2862	435	25	rationale	rationale	NOUN
taxlaw-2862	435	26	behind	behind	ADP
taxlaw-2862	435	27	the	the	DET
taxlaw-2862	435	28	distinction	distinction	NOUN
taxlaw-2862	435	29	between	between	ADP
taxlaw-2862	435	30	“	"	PUNCT
taxlaw-2862	435	31	regular	regular	ADJ
taxlaw-2862	435	32	taxpayers	taxpayer	NOUN
taxlaw-2862	435	33	”	"	PUNCT
taxlaw-2862	435	34	and	and	CCONJ
taxlaw-2862	435	35	“	"	PUNCT
taxlaw-2862	435	36	small	small	ADJ
taxlaw-2862	435	37	-	-	PUNCT
taxlaw-2862	435	38	scale	scale	NOUN
taxlaw-2862	435	39	taxpayers	taxpayer	NOUN
taxlaw-2862	435	40	:	:	PUNCT
taxlaw-2862	435	41	”	"	PUNCT
taxlaw-2862	435	42	“	"	PUNCT
taxlaw-2862	435	43	[	[	PUNCT
taxlaw-2862	435	44	r]egular	r]egular	ADJ
taxlaw-2862	435	45	taxpayers	taxpayer	NOUN
taxlaw-2862	435	46	apply	apply	VERB
taxlaw-2862	435	47	the	the	DET
taxlaw-2862	435	48	normal	normal	ADJ
taxlaw-2862	435	49	vat	vat	NOUN
taxlaw-2862	435	50	and	and	CCONJ
taxlaw-2862	435	51	can	can	AUX
taxlaw-2862	435	52	both	both	PRON
taxlaw-2862	435	53	claim	claim	VERB
taxlaw-2862	435	54	input	input	NOUN
taxlaw-2862	435	55	credit	credit	NOUN
taxlaw-2862	435	56	and	and	CCONJ
taxlaw-2862	435	57	issue	issue	VERB
taxlaw-2862	435	58	creditable	creditable	ADJ
taxlaw-2862	435	59	vat	vat	NOUN
taxlaw-2862	435	60	invoices	invoice	NOUN
taxlaw-2862	435	61	to	to	ADP
taxlaw-2862	435	62	other	other	ADJ
taxlaw-2862	435	63	taxpayers	taxpayer	NOUN
taxlaw-2862	435	64	.	.	PUNCT
taxlaw-2862	436	1	small	small	ADJ
taxlaw-2862	436	2	-	-	PUNCT
taxlaw-2862	436	3	scale	scale	NOUN
taxlaw-2862	436	4	taxpayers	taxpayer	NOUN
taxlaw-2862	436	5	,	,	PUNCT
taxlaw-2862	436	6	by	by	ADP
taxlaw-2862	436	7	contrast	contrast	NOUN
taxlaw-2862	436	8	,	,	PUNCT
taxlaw-2862	436	9	pay	pay	VERB
taxlaw-2862	436	10	‘	'	PUNCT
taxlaw-2862	436	11	vat	vat	NOUN
taxlaw-2862	436	12	’	'	PUNCT
taxlaw-2862	436	13	pursuant	pursuant	NOUN
taxlaw-2862	436	14	to	to	ADP
taxlaw-2862	436	15	a	a	DET
taxlaw-2862	436	16	‘	'	PUNCT
taxlaw-2862	436	17	simplified	simplified	ADJ
taxlaw-2862	436	18	method”—method	method”—method	NOUN
taxlaw-2862	436	19	’	'	PUNCT
taxlaw-2862	436	20	which	which	PRON
taxlaw-2862	436	21	currently	currently	ADV
taxlaw-2862	436	22	means	mean	VERB
taxlaw-2862	436	23	a	a	DET
taxlaw-2862	436	24	turnover	turnover	NOUN
taxlaw-2862	436	25	tax	tax	NOUN
taxlaw-2862	436	26	at	at	ADP
taxlaw-2862	436	27	3%—without	3%—without	NUM
taxlaw-2862	436	28	being	be	AUX
taxlaw-2862	436	29	able	able	ADJ
taxlaw-2862	436	30	to	to	PART
taxlaw-2862	436	31	claim	claim	VERB
taxlaw-2862	436	32	input	input	NOUN
taxlaw-2862	436	33	credit	credit	NOUN
taxlaw-2862	436	34	or	or	CCONJ
taxlaw-2862	436	35	issue	issue	VERB
taxlaw-2862	436	36	vat	vat	NOUN
taxlaw-2862	436	37	invoices	invoice	NOUN
taxlaw-2862	436	38	themselves	themselves	PRON
taxlaw-2862	436	39	to	to	ADP
taxlaw-2862	436	40	purchasers	purchaser	NOUN
taxlaw-2862	436	41	.	.	PUNCT
taxlaw-2862	437	1	(	(	PUNCT
taxlaw-2862	437	2	however	however	ADV
taxlaw-2862	437	3	,	,	PUNCT
taxlaw-2862	437	4	they	they	PRON
taxlaw-2862	437	5	may	may	AUX
taxlaw-2862	437	6	request	request	VERB
taxlaw-2862	437	7	the	the	DET
taxlaw-2862	437	8	tax	tax	NOUN
taxlaw-2862	437	9	bureau	bureau	NOUN
taxlaw-2862	437	10	to	to	PART
taxlaw-2862	437	11	issue	issue	VERB
taxlaw-2862	437	12	special	special	ADJ
taxlaw-2862	437	13	vat	vat	NOUN
taxlaw-2862	437	14	invoices	invoice	NOUN
taxlaw-2862	437	15	on	on	ADP
taxlaw-2862	437	16	their	their	PRON
taxlaw-2862	437	17	behalf	behalf	NOUN
taxlaw-2862	437	18	at	at	ADP
taxlaw-2862	437	19	the	the	DET
taxlaw-2862	437	20	3	3	NUM
taxlaw-2862	437	21	%	%	NOUN
taxlaw-2862	437	22	rate	rate	NOUN
taxlaw-2862	437	23	)	)	PUNCT
taxlaw-2862	437	24	.	.	PUNCT
taxlaw-2862	438	1	for	for	ADP
taxlaw-2862	438	2	this	this	DET
taxlaw-2862	438	3	reason	reason	NOUN
taxlaw-2862	438	4	,	,	PUNCT
taxlaw-2862	438	5	one	one	PRON
taxlaw-2862	438	6	may	may	AUX
taxlaw-2862	438	7	regard	regard	VERB
taxlaw-2862	438	8	the	the	DET
taxlaw-2862	438	9	boundary	boundary	NOUN
taxlaw-2862	438	10	between	between	ADP
taxlaw-2862	438	11	‘	'	PUNCT
taxlaw-2862	438	12	regular	regular	ADJ
taxlaw-2862	438	13	taxpayers	taxpayer	NOUN
taxlaw-2862	438	14	’	'	PUNCT
taxlaw-2862	438	15	and	and	CCONJ
taxlaw-2862	438	16	‘	'	PUNCT
taxlaw-2862	438	17	small	small	ADJ
taxlaw-2862	438	18	-	-	PUNCT
taxlaw-2862	438	19	scale	scale	NOUN
taxlaw-2862	438	20	taxpayers	taxpayer	NOUN
taxlaw-2862	438	21	’	'	PUNCT
taxlaw-2862	438	22	as	as	ADP
taxlaw-2862	438	23	the	the	DET
taxlaw-2862	438	24	‘	'	PUNCT
taxlaw-2862	438	25	vat	vat	NOUN
taxlaw-2862	438	26	threshold	threshold	NOUN
taxlaw-2862	438	27	’	'	PUNCT
taxlaw-2862	438	28	in	in	ADP
taxlaw-2862	438	29	china	china	PROPN
taxlaw-2862	438	30	”	"	PUNCT
taxlaw-2862	438	31	)	)	PUNCT
taxlaw-2862	438	32	;	;	PUNCT
taxlaw-2862	438	33	smulders	smulders	PROPN
taxlaw-2862	438	34	&	&	CCONJ
taxlaw-2862	438	35	evans	evans	PROPN
taxlaw-2862	438	36	,	,	PUNCT
taxlaw-2862	438	37	supra	supra	PROPN
taxlaw-2862	438	38	note	note	PROPN
taxlaw-2862	438	39	18	18	NUM
taxlaw-2862	438	40	,	,	PUNCT
taxlaw-2862	438	41	at	at	ADP
taxlaw-2862	438	42	294	294	NUM
taxlaw-2862	438	43	(	(	PUNCT
taxlaw-2862	438	44	pointing	point	VERB
taxlaw-2862	438	45	out	out	ADP
taxlaw-2862	438	46	that	that	SCONJ
taxlaw-2862	438	47	“	"	PUNCT
taxlaw-2862	438	48	chile	chile	PROPN
taxlaw-2862	438	49	,	,	PUNCT
taxlaw-2862	438	50	mexico	mexico	PROPN
taxlaw-2862	438	51	,	,	PUNCT
taxlaw-2862	438	52	turkey	turkey	NOUN
taxlaw-2862	438	53	,	,	PUNCT
taxlaw-2862	438	54	and	and	CCONJ
taxlaw-2862	438	55	spain	spain	PROPN
taxlaw-2862	439	1	[	[	X
taxlaw-2862	439	2	and	and	CCONJ
taxlaw-2862	439	3	,	,	PUNCT
taxlaw-2862	439	4	formerly	formerly	ADV
taxlaw-2862	439	5	,	,	PUNCT
taxlaw-2862	439	6	sweden	sweden	PROPN
taxlaw-2862	439	7	]	]	PUNCT
taxlaw-2862	439	8	have	have	AUX
taxlaw-2862	439	9	not	not	PART
taxlaw-2862	439	10	introduced	introduce	VERB
taxlaw-2862	439	11	an	an	DET
taxlaw-2862	439	12	exemption	exemption	NOUN
taxlaw-2862	439	13	threshold	threshold	NOUN
taxlaw-2862	439	14	—	—	PUNCT
taxlaw-2862	439	15	resulting	result	VERB
taxlaw-2862	439	16	in	in	ADP
taxlaw-2862	439	17	compliance	compliance	NOUN
taxlaw-2862	439	18	costs	cost	NOUN
taxlaw-2862	439	19	for	for	ADP
taxlaw-2862	439	20	even	even	ADV
taxlaw-2862	439	21	the	the	DET
taxlaw-2862	439	22	smallest	small	ADJ
taxlaw-2862	439	23	businesses	business	NOUN
taxlaw-2862	439	24	”	"	PUNCT
taxlaw-2862	439	25	)	)	PUNCT
taxlaw-2862	439	26	.	.	PUNCT
taxlaw-2862	440	1	74	74	NUM
taxlaw-2862	440	2	bird	bird	NOUN
taxlaw-2862	440	3	&	&	CCONJ
taxlaw-2862	440	4	gendron	gendron	PROPN
taxlaw-2862	440	5	,	,	PUNCT
taxlaw-2862	440	6	supra	supra	PROPN
taxlaw-2862	440	7	note	note	NOUN
taxlaw-2862	440	8	1	1	NUM
taxlaw-2862	440	9	,	,	PUNCT
taxlaw-2862	440	10	at	at	ADP
taxlaw-2862	440	11	115	115	NUM
taxlaw-2862	440	12	(	(	PUNCT
taxlaw-2862	440	13	“	"	PUNCT
taxlaw-2862	440	14	the	the	DET
taxlaw-2862	440	15	idea	idea	NOUN
taxlaw-2862	440	16	was	be	AUX
taxlaw-2862	440	17	essentially	essentially	ADV
taxlaw-2862	440	18	to	to	PART
taxlaw-2862	440	19	ensure	ensure	VERB
taxlaw-2862	440	20	that	that	SCONJ
taxlaw-2862	440	21	all	all	DET
taxlaw-2862	440	22	potentially	potentially	ADV
taxlaw-2862	440	23	taxable	taxable	ADJ
taxlaw-2862	440	24	transactions	transaction	NOUN
taxlaw-2862	440	25	were	be	AUX
taxlaw-2862	440	26	caught	catch	VERB
taxlaw-2862	440	27	in	in	ADP
taxlaw-2862	440	28	the	the	DET
taxlaw-2862	440	29	fiscal	fiscal	ADJ
taxlaw-2862	440	30	net	net	NOUN
taxlaw-2862	440	31	by	by	ADP
taxlaw-2862	440	32	having	have	VERB
taxlaw-2862	440	33	the	the	DET
taxlaw-2862	440	34	vat	vat	NOUN
taxlaw-2862	440	35	base	base	NOUN
taxlaw-2862	440	36	as	as	ADV
taxlaw-2862	440	37	wide	wide	ADJ
taxlaw-2862	440	38	as	as	ADP
taxlaw-2862	440	39	possible	possible	ADJ
taxlaw-2862	440	40	”	"	PUNCT
taxlaw-2862	440	41	)	)	PUNCT
taxlaw-2862	440	42	.	.	PUNCT
taxlaw-2862	441	1	however	however	ADV
taxlaw-2862	441	2	,	,	PUNCT
taxlaw-2862	441	3	this	this	DET
taxlaw-2862	441	4	approach	approach	NOUN
taxlaw-2862	441	5	was	be	AUX
taxlaw-2862	441	6	seen	see	VERB
taxlaw-2862	441	7	as	as	ADP
taxlaw-2862	441	8	having	have	VERB
taxlaw-2862	441	9	disastrous	disastrous	ADJ
taxlaw-2862	441	10	consequences	consequence	NOUN
taxlaw-2862	441	11	with	with	ADP
taxlaw-2862	441	12	respect	respect	NOUN
taxlaw-2862	441	13	to	to	ADP
taxlaw-2862	441	14	ability	ability	NOUN
taxlaw-2862	441	15	to	to	PART
taxlaw-2862	441	16	administer	administer	VERB
taxlaw-2862	441	17	a	a	DET
taxlaw-2862	441	18	vat	vat	NOUN
taxlaw-2862	441	19	.	.	PUNCT
taxlaw-2862	442	1	75	75	NUM
taxlaw-2862	442	2	i	i	PRON
taxlaw-2862	442	3	d.	d.	NOUN
taxlaw-2862	442	4	at	at	ADP
taxlaw-2862	442	5	117	117	NUM
taxlaw-2862	442	6	.	.	PUNCT
taxlaw-2862	443	1	having	have	VERB
taxlaw-2862	443	2	a	a	DET
taxlaw-2862	443	3	non	non	ADJ
taxlaw-2862	443	4	-	-	ADJ
taxlaw-2862	443	5	zero	zero	NUM
taxlaw-2862	443	6	registration	registration	NOUN
taxlaw-2862	443	7	threshold	threshold	NOUN
taxlaw-2862	443	8	is	be	AUX
taxlaw-2862	443	9	thought	think	VERB
taxlaw-2862	443	10	to	to	PART
taxlaw-2862	443	11	distort	distort	VERB
taxlaw-2862	443	12	competition	competition	NOUN
taxlaw-2862	443	13	between	between	ADP
taxlaw-2862	443	14	registering	register	VERB
taxlaw-2862	443	15	and	and	CCONJ
taxlaw-2862	443	16	non	non	ADJ
taxlaw-2862	443	17	-	-	ADJ
taxlaw-2862	443	18	registering	registering	ADJ
taxlaw-2862	443	19	firms	firm	NOUN
taxlaw-2862	443	20	,	,	PUNCT
taxlaw-2862	443	21	while	while	SCONJ
taxlaw-2862	443	22	(	(	PUNCT
taxlaw-2862	443	23	potentially	potentially	ADV
taxlaw-2862	443	24	)	)	PUNCT
taxlaw-2862	443	25	depriving	deprive	VERB
taxlaw-2862	443	26	the	the	DET
taxlaw-2862	443	27	government	government	NOUN
taxlaw-2862	443	28	of	of	ADP
taxlaw-2862	443	29	revenue	revenue	NOUN
taxlaw-2862	443	30	it	it	PRON
taxlaw-2862	443	31	could	could	AUX
taxlaw-2862	443	32	otherwise	otherwise	ADV
taxlaw-2862	443	33	collect	collect	VERB
taxlaw-2862	443	34	.	.	PUNCT
taxlaw-2862	444	1	however	however	ADV
taxlaw-2862	444	2	,	,	PUNCT
taxlaw-2862	444	3	the	the	DET
taxlaw-2862	444	4	prediction	prediction	NOUN
taxlaw-2862	444	5	is	be	AUX
taxlaw-2862	444	6	not	not	PART
taxlaw-2862	444	7	without	without	ADP
taxlaw-2862	444	8	ambiguity	ambiguity	NOUN
taxlaw-2862	444	9	.	.	PUNCT
taxlaw-2862	445	1	76	76	NUM
taxlaw-2862	445	2	see	see	VERB
taxlaw-2862	445	3	keen	keen	PROPN
taxlaw-2862	445	4	&	&	CCONJ
taxlaw-2862	445	5	smith	smith	PROPN
taxlaw-2862	445	6	,	,	PUNCT
taxlaw-2862	445	7	supra	supra	PROPN
taxlaw-2862	445	8	note	note	PROPN
taxlaw-2862	445	9	59	59	NUM
taxlaw-2862	445	10	,	,	PUNCT
taxlaw-2862	445	11	at	at	ADP
taxlaw-2862	445	12	861	861	NUM
taxlaw-2862	445	13	,	,	PUNCT
taxlaw-2862	445	14	863	863	NUM
taxlaw-2862	445	15	.	.	PUNCT
taxlaw-2862	446	1	77	77	NUM
taxlaw-2862	447	1	i	i	PRON
taxlaw-2862	447	2	d.	d.	PROPN
taxlaw-2862	447	3	at	at	ADP
taxlaw-2862	447	4	865	865	NUM
taxlaw-2862	447	5	-	-	SYM
taxlaw-2862	447	6	66	66	NUM
taxlaw-2862	447	7	(	(	PUNCT
taxlaw-2862	447	8	noting	note	VERB
taxlaw-2862	447	9	the	the	DET
taxlaw-2862	447	10	“	"	PUNCT
taxlaw-2862	447	11	self	self	NOUN
taxlaw-2862	447	12	-	-	PUNCT
taxlaw-2862	447	13	enforcing	enforce	VERB
taxlaw-2862	447	14	”	"	PUNCT
taxlaw-2862	447	15	advantage	advantage	NOUN
taxlaw-2862	447	16	of	of	ADP
taxlaw-2862	447	17	the	the	DET
taxlaw-2862	447	18	vat	vat	NOUN
taxlaw-2862	447	19	and	and	CCONJ
taxlaw-2862	447	20	offering	offer	VERB
taxlaw-2862	447	21	a	a	DET
taxlaw-2862	447	22	typology	typology	NOUN
taxlaw-2862	447	23	of	of	ADP
taxlaw-2862	447	24	frauds	fraud	NOUN
taxlaw-2862	447	25	that	that	PRON
taxlaw-2862	447	26	can	can	AUX
taxlaw-2862	447	27	arise	arise	VERB
taxlaw-2862	447	28	under	under	ADP
taxlaw-2862	447	29	a	a	DET
taxlaw-2862	447	30	vat	vat	NOUN
taxlaw-2862	447	31	,	,	PUNCT
taxlaw-2862	447	32	including	include	VERB
taxlaw-2862	447	33	“	"	PUNCT
taxlaw-2862	447	34	underreported	underreported	ADJ
taxlaw-2862	447	35	sales	sale	NOUN
taxlaw-2862	447	36	;	;	PUNCT
taxlaw-2862	447	37	”	"	PUNCT
taxlaw-2862	447	38	however	however	ADV
taxlaw-2862	447	39	calling	call	VERB
taxlaw-2862	447	40	into	into	ADP
taxlaw-2862	447	41	question	question	NOUN
taxlaw-2862	447	42	the	the	DET
taxlaw-2862	447	43	strength	strength	NOUN
taxlaw-2862	447	44	of	of	ADP
taxlaw-2862	447	45	the	the	DET
taxlaw-2862	447	46	self	self	NOUN
taxlaw-2862	447	47	-	-	PUNCT
taxlaw-2862	447	48	enforcement	enforcement	NOUN
taxlaw-2862	447	49	advantage	advantage	NOUN
taxlaw-2862	447	50	due	due	ADP
taxlaw-2862	447	51	to	to	ADP
taxlaw-2862	447	52	its	its	PRON
taxlaw-2862	447	53	lack	lack	NOUN
taxlaw-2862	447	54	of	of	ADP
taxlaw-2862	447	55	applicability	applicability	NOUN
taxlaw-2862	447	56	to	to	ADP
taxlaw-2862	447	57	final	final	ADJ
taxlaw-2862	447	58	sellers	seller	NOUN
taxlaw-2862	447	59	to	to	ADP
taxlaw-2862	447	60	private	private	ADJ
taxlaw-2862	447	61	individuals	individual	NOUN
taxlaw-2862	447	62	and	and	CCONJ
taxlaw-2862	447	63	lack	lack	NOUN
taxlaw-2862	447	64	of	of	ADP
taxlaw-2862	447	65	incentive	incentive	NOUN
taxlaw-2862	447	66	to	to	PART
taxlaw-2862	447	67	make	make	VERB
taxlaw-2862	447	68	sure	sure	ADJ
taxlaw-2862	447	69	that	that	SCONJ
taxlaw-2862	447	70	even	even	ADV
taxlaw-2862	447	71	with	with	ADP
taxlaw-2862	447	72	an	an	DET
taxlaw-2862	447	73	accurate	accurate	ADJ
taxlaw-2862	447	74	invoice	invoice	NOUN
taxlaw-2862	447	75	tax	tax	NOUN
taxlaw-2862	447	76	is	be	AUX
taxlaw-2862	447	77	actually	actually	ADV
taxlaw-2862	447	78	paid	pay	VERB
taxlaw-2862	447	79	and	and	CCONJ
taxlaw-2862	447	80	the	the	DET
taxlaw-2862	447	81	paper	paper	NOUN
taxlaw-2862	447	82	trail	trail	NOUN
taxlaw-2862	447	83	can	can	AUX
taxlaw-2862	447	84	be	be	AUX
taxlaw-2862	447	85	followed	follow	VERB
taxlaw-2862	447	86	)	)	PUNCT
taxlaw-2862	447	87	.	.	PUNCT
taxlaw-2862	448	1	see	see	VERB
taxlaw-2862	448	2	also	also	ADV
taxlaw-2862	448	3	pomerantz	pomerantz	ADJ
taxlaw-2862	448	4	,	,	PUNCT
taxlaw-2862	448	5	supra	supra	PROPN
taxlaw-2862	448	6	note	note	NOUN
taxlaw-2862	448	7	66	66	NUM
taxlaw-2862	448	8	,	,	PUNCT
taxlaw-2862	448	9	at	at	ADP
taxlaw-2862	448	10	2540	2540	NUM
taxlaw-2862	448	11	.	.	PUNCT
taxlaw-2862	449	1	196	196	NUM
taxlaw-2862	449	2	columbia	columbia	PROPN
taxlaw-2862	449	3	journal	journal	PROPN
taxlaw-2862	449	4	of	of	ADP
taxlaw-2862	449	5	tax	tax	NOUN
taxlaw-2862	449	6	law	law	NOUN
taxlaw-2862	449	7	[	[	X
taxlaw-2862	449	8	vol.9:177	vol.9:177	X
taxlaw-2862	449	9	customer	customer	NOUN
taxlaw-2862	449	10	does	do	AUX
taxlaw-2862	449	11	not	not	PART
taxlaw-2862	449	12	use	use	VERB
taxlaw-2862	449	13	that	that	DET
taxlaw-2862	449	14	amount	amount	NOUN
taxlaw-2862	449	15	to	to	PART
taxlaw-2862	449	16	claim	claim	VERB
taxlaw-2862	449	17	an	an	DET
taxlaw-2862	449	18	input	input	NOUN
taxlaw-2862	449	19	tax	tax	NOUN
taxlaw-2862	449	20	credit	credit	NOUN
taxlaw-2862	449	21	)	)	PUNCT
taxlaw-2862	449	22	.	.	PUNCT
taxlaw-2862	450	1	therefore	therefore	ADV
taxlaw-2862	450	2	,	,	PUNCT
taxlaw-2862	450	3	underreporting	underreporte	VERB
taxlaw-2862	450	4	of	of	ADP
taxlaw-2862	450	5	sales	sale	NOUN
taxlaw-2862	450	6	to	to	ADP
taxlaw-2862	450	7	intermediate	intermediate	ADJ
taxlaw-2862	450	8	exempt	exempt	ADJ
taxlaw-2862	450	9	sellers	seller	NOUN
taxlaw-2862	450	10	can	can	AUX
taxlaw-2862	450	11	be	be	AUX
taxlaw-2862	450	12	expected.78	expected.78	VERB
taxlaw-2862	450	13	despite	despite	SCONJ
taxlaw-2862	450	14	these	these	DET
taxlaw-2862	450	15	reasons	reason	NOUN
taxlaw-2862	450	16	for	for	ADP
taxlaw-2862	450	17	requiring	require	VERB
taxlaw-2862	450	18	universal	universal	ADJ
taxlaw-2862	450	19	firm	firm	ADJ
taxlaw-2862	450	20	registration	registration	NOUN
taxlaw-2862	450	21	via	via	ADP
taxlaw-2862	450	22	a	a	DET
taxlaw-2862	450	23	registration	registration	NOUN
taxlaw-2862	450	24	threshold	threshold	NOUN
taxlaw-2862	450	25	of	of	ADP
taxlaw-2862	450	26	zero	zero	NUM
taxlaw-2862	450	27	,	,	PUNCT
taxlaw-2862	450	28	the	the	DET
taxlaw-2862	450	29	real	real	ADJ
taxlaw-2862	450	30	-	-	PUNCT
taxlaw-2862	450	31	world	world	NOUN
taxlaw-2862	450	32	experiences	experience	NOUN
taxlaw-2862	450	33	of	of	ADP
taxlaw-2862	450	34	adopting	adopt	VERB
taxlaw-2862	450	35	and	and	CCONJ
taxlaw-2862	450	36	administering	administer	VERB
taxlaw-2862	450	37	vats	vat	NOUN
taxlaw-2862	450	38	in	in	ADP
taxlaw-2862	450	39	a	a	DET
taxlaw-2862	450	40	wide	wide	ADJ
taxlaw-2862	450	41	range	range	NOUN
taxlaw-2862	450	42	of	of	ADP
taxlaw-2862	450	43	jurisdictions	jurisdiction	NOUN
taxlaw-2862	450	44	have	have	AUX
taxlaw-2862	450	45	made	make	VERB
taxlaw-2862	450	46	it	it	PRON
taxlaw-2862	450	47	clear	clear	ADJ
taxlaw-2862	450	48	that	that	SCONJ
taxlaw-2862	450	49	the	the	DET
taxlaw-2862	450	50	vat	vat	NOUN
taxlaw-2862	450	51	,	,	PUNCT
taxlaw-2862	450	52	for	for	ADP
taxlaw-2862	450	53	all	all	DET
taxlaw-2862	450	54	its	its	PRON
taxlaw-2862	450	55	advantages	advantage	NOUN
taxlaw-2862	450	56	,	,	PUNCT
taxlaw-2862	450	57	does	do	AUX
taxlaw-2862	450	58	impose	impose	VERB
taxlaw-2862	450	59	significant	significant	ADJ
taxlaw-2862	450	60	compliance	compliance	NOUN
taxlaw-2862	450	61	costs	cost	NOUN
taxlaw-2862	450	62	on	on	ADP
taxlaw-2862	450	63	registered	register	VERB
taxlaw-2862	450	64	firms	firm	NOUN
taxlaw-2862	450	65	as	as	ADV
taxlaw-2862	450	66	well	well	ADV
taxlaw-2862	450	67	as	as	ADP
taxlaw-2862	450	68	administrative	administrative	ADJ
taxlaw-2862	450	69	costs	cost	NOUN
taxlaw-2862	450	70	for	for	ADP
taxlaw-2862	450	71	governments	government	NOUN
taxlaw-2862	450	72	.	.	PUNCT
taxlaw-2862	451	1	the	the	DET
taxlaw-2862	451	2	zero	zero	NUM
taxlaw-2862	451	3	-	-	PUNCT
taxlaw-2862	451	4	threshold	threshold	NOUN
taxlaw-2862	451	5	implications	implication	NOUN
taxlaw-2862	451	6	of	of	ADP
taxlaw-2862	451	7	the	the	DET
taxlaw-2862	451	8	early	early	ADJ
taxlaw-2862	451	9	vat	vat	NOUN
taxlaw-2862	451	10	theories	theory	NOUN
taxlaw-2862	451	11	thus	thus	ADV
taxlaw-2862	451	12	were	be	AUX
taxlaw-2862	451	13	brought	bring	VERB
taxlaw-2862	451	14	back	back	ADV
taxlaw-2862	451	15	for	for	ADP
taxlaw-2862	451	16	further	further	ADJ
taxlaw-2862	451	17	scrutiny.79	scrutiny.79	NOUN
taxlaw-2862	451	18	a.	a.	NOUN
taxlaw-2862	451	19	model	model	NOUN
taxlaw-2862	451	20	set	set	NOUN
taxlaw-2862	451	21	-	-	PUNCT
taxlaw-2862	451	22	up	up	NOUN
taxlaw-2862	451	23	in	in	ADP
taxlaw-2862	451	24	2004	2004	NUM
taxlaw-2862	451	25	,	,	PUNCT
taxlaw-2862	451	26	economists	economist	NOUN
taxlaw-2862	451	27	michael	michael	PROPN
taxlaw-2862	451	28	keen	keen	PROPN
taxlaw-2862	451	29	and	and	CCONJ
taxlaw-2862	451	30	jack	jack	PROPN
taxlaw-2862	451	31	mintz	mintz	PROPN
taxlaw-2862	451	32	published	publish	VERB
taxlaw-2862	451	33	a	a	DET
taxlaw-2862	451	34	model	model	NOUN
taxlaw-2862	451	35	of	of	ADP
taxlaw-2862	451	36	small	small	ADJ
taxlaw-2862	451	37	firm	firm	ADJ
taxlaw-2862	451	38	vat	vat	NOUN
taxlaw-2862	451	39	compliance	compliance	NOUN
taxlaw-2862	451	40	that	that	PRON
taxlaw-2862	451	41	sought	seek	VERB
taxlaw-2862	451	42	to	to	PART
taxlaw-2862	451	43	take	take	VERB
taxlaw-2862	451	44	into	into	ADP
taxlaw-2862	451	45	account	account	NOUN
taxlaw-2862	451	46	the	the	DET
taxlaw-2862	451	47	tradeoff	tradeoff	NOUN
taxlaw-2862	451	48	between	between	ADP
taxlaw-2862	451	49	administration	administration	NOUN
taxlaw-2862	451	50	and	and	CCONJ
taxlaw-2862	451	51	compliance	compliance	NOUN
taxlaw-2862	451	52	costs	cost	NOUN
taxlaw-2862	451	53	on	on	ADP
taxlaw-2862	451	54	the	the	DET
taxlaw-2862	451	55	one	one	NUM
taxlaw-2862	451	56	hand	hand	NOUN
taxlaw-2862	451	57	and	and	CCONJ
taxlaw-2862	451	58	raising	raise	VERB
taxlaw-2862	451	59	revenue	revenue	NOUN
taxlaw-2862	451	60	on	on	ADP
taxlaw-2862	451	61	the	the	DET
taxlaw-2862	451	62	other.80	other.80	NOUN
taxlaw-2862	451	63	it	it	PRON
taxlaw-2862	451	64	also	also	ADV
taxlaw-2862	451	65	modeled	model	VERB
taxlaw-2862	451	66	the	the	DET
taxlaw-2862	451	67	distortions	distortion	NOUN
taxlaw-2862	451	68	in	in	ADP
taxlaw-2862	451	69	prices	price	NOUN
taxlaw-2862	451	70	and	and	CCONJ
taxlaw-2862	451	71	firm	firm	ADJ
taxlaw-2862	451	72	-	-	PUNCT
taxlaw-2862	451	73	sizes	size	NOUN
taxlaw-2862	451	74	(	(	PUNCT
taxlaw-2862	451	75	through	through	ADP
taxlaw-2862	451	76	decisions	decision	NOUN
taxlaw-2862	451	77	on	on	ADP
taxlaw-2862	451	78	the	the	DET
taxlaw-2862	451	79	part	part	NOUN
taxlaw-2862	451	80	of	of	ADP
taxlaw-2862	451	81	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	451	82	to	to	PART
taxlaw-2862	451	83	split	split	VERB
taxlaw-2862	451	84	a	a	DET
taxlaw-2862	451	85	firm	firm	NOUN
taxlaw-2862	451	86	or	or	CCONJ
taxlaw-2862	451	87	to	to	PART
taxlaw-2862	451	88	keep	keep	VERB
taxlaw-2862	451	89	it	it	PRON
taxlaw-2862	451	90	artificially	artificially	ADV
taxlaw-2862	451	91	below	below	ADP
taxlaw-2862	451	92	the	the	DET
taxlaw-2862	451	93	threshold	threshold	NOUN
taxlaw-2862	451	94	)	)	PUNCT
taxlaw-2862	451	95	that	that	PRON
taxlaw-2862	451	96	can	can	AUX
taxlaw-2862	451	97	result	result	VERB
taxlaw-2862	451	98	from	from	ADP
taxlaw-2862	451	99	exempting	exempt	VERB
taxlaw-2862	451	100	businesses	business	NOUN
taxlaw-2862	451	101	that	that	PRON
taxlaw-2862	451	102	qualify	qualify	VERB
taxlaw-2862	451	103	as	as	ADP
taxlaw-2862	451	104	“	"	PUNCT
taxlaw-2862	451	105	small	small	ADJ
taxlaw-2862	451	106	.	.	PUNCT
taxlaw-2862	451	107	”81	”81	NOUN
taxlaw-2862	452	1	1	1	NUM
taxlaw-2862	452	2	.	.	PUNCT
taxlaw-2862	453	1	a	a	DET
taxlaw-2862	453	2	simple	simple	ADJ
taxlaw-2862	453	3	model	model	NOUN
taxlaw-2862	453	4	keen	keen	ADJ
taxlaw-2862	453	5	and	and	CCONJ
taxlaw-2862	453	6	mintz	mintz	PROPN
taxlaw-2862	453	7	start	start	VERB
taxlaw-2862	453	8	by	by	ADP
taxlaw-2862	453	9	deriving	derive	VERB
taxlaw-2862	453	10	an	an	DET
taxlaw-2862	453	11	expression	expression	NOUN
taxlaw-2862	453	12	for	for	ADP
taxlaw-2862	453	13	a	a	DET
taxlaw-2862	453	14	registration	registration	NOUN
taxlaw-2862	453	15	threshold	threshold	NOUN
taxlaw-2862	453	16	that	that	PRON
taxlaw-2862	453	17	addresses	address	VERB
taxlaw-2862	453	18	the	the	DET
taxlaw-2862	453	19	tradeoff	tradeoff	NOUN
taxlaw-2862	453	20	that	that	PRON
taxlaw-2862	453	21	exists	exist	VERB
taxlaw-2862	453	22	between	between	ADP
taxlaw-2862	453	23	raising	raise	VERB
taxlaw-2862	453	24	revenue	revenue	NOUN
taxlaw-2862	453	25	from	from	ADP
taxlaw-2862	453	26	a	a	DET
taxlaw-2862	453	27	vat	vat	NOUN
taxlaw-2862	453	28	and	and	CCONJ
taxlaw-2862	453	29	its	its	PRON
taxlaw-2862	453	30	imposition	imposition	NOUN
taxlaw-2862	453	31	of	of	ADP
taxlaw-2862	453	32	firm	firm	ADJ
taxlaw-2862	453	33	-	-	PUNCT
taxlaw-2862	453	34	level	level	NOUN
taxlaw-2862	453	35	compliance	compliance	NOUN
taxlaw-2862	453	36	costs	cost	NOUN
taxlaw-2862	453	37	along	along	ADP
taxlaw-2862	453	38	with	with	ADP
taxlaw-2862	453	39	government	government	NOUN
taxlaw-2862	453	40	administration	administration	NOUN
taxlaw-2862	453	41	costs	cost	NOUN
taxlaw-2862	453	42	.	.	PUNCT
taxlaw-2862	454	1	in	in	ADP
taxlaw-2862	454	2	their	their	PRON
taxlaw-2862	454	3	initial	initial	ADJ
taxlaw-2862	454	4	simple	simple	ADJ
taxlaw-2862	454	5	model	model	NOUN
taxlaw-2862	454	6	,	,	PUNCT
taxlaw-2862	454	7	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	454	8	’	'	PUNCT
taxlaw-2862	454	9	decisions	decision	NOUN
taxlaw-2862	454	10	about	about	ADP
taxlaw-2862	454	11	how	how	SCONJ
taxlaw-2862	454	12	big	big	ADJ
taxlaw-2862	454	13	to	to	PART
taxlaw-2862	454	14	grow	grow	VERB
taxlaw-2862	454	15	their	their	PRON
taxlaw-2862	454	16	firms	firm	NOUN
taxlaw-2862	454	17	is	be	AUX
taxlaw-2862	454	18	made	make	VERB
taxlaw-2862	454	19	independent	independent	ADJ
taxlaw-2862	454	20	of	of	ADP
taxlaw-2862	454	21	the	the	DET
taxlaw-2862	454	22	vat	vat	NOUN
taxlaw-2862	454	23	threshold	threshold	NOUN
taxlaw-2862	454	24	(	(	PUNCT
taxlaw-2862	454	25	e.g.	e.g.	ADV
taxlaw-2862	454	26	,	,	PUNCT
taxlaw-2862	454	27	no	no	DET
taxlaw-2862	454	28	firm	firm	ADJ
taxlaw-2862	454	29	-	-	PUNCT
taxlaw-2862	454	30	size	size	NOUN
taxlaw-2862	454	31	distortions	distortion	NOUN
taxlaw-2862	454	32	)	)	PUNCT
taxlaw-2862	454	33	.	.	PUNCT
taxlaw-2862	455	1	here	here	ADV
taxlaw-2862	455	2	,	,	PUNCT
taxlaw-2862	455	3	they	they	PRON
taxlaw-2862	455	4	focus	focus	VERB
taxlaw-2862	455	5	solely	solely	ADV
taxlaw-2862	455	6	on	on	ADP
taxlaw-2862	455	7	how	how	SCONJ
taxlaw-2862	455	8	compliance	compliance	NOUN
taxlaw-2862	455	9	and	and	CCONJ
taxlaw-2862	455	10	administration	administration	NOUN
taxlaw-2862	455	11	costs	cost	NOUN
taxlaw-2862	455	12	trade	trade	VERB
taxlaw-2862	455	13	off	off	ADP
taxlaw-2862	455	14	with	with	ADP
taxlaw-2862	455	15	revenue	revenue	NOUN
taxlaw-2862	455	16	in	in	ADP
taxlaw-2862	455	17	a	a	DET
taxlaw-2862	455	18	static	static	ADJ
taxlaw-2862	455	19	sense	sense	NOUN
taxlaw-2862	455	20	.	.	PUNCT
taxlaw-2862	456	1	the	the	DET
taxlaw-2862	456	2	objective	objective	NOUN
taxlaw-2862	456	3	is	be	AUX
taxlaw-2862	456	4	to	to	PART
taxlaw-2862	456	5	maximize	maximize	VERB
taxlaw-2862	456	6	the	the	DET
taxlaw-2862	456	7	social	social	ADJ
taxlaw-2862	456	8	value	value	NOUN
taxlaw-2862	456	9	of	of	ADP
taxlaw-2862	456	10	revenue	revenue	NOUN
taxlaw-2862	456	11	raised	raise	VERB
taxlaw-2862	456	12	,	,	PUNCT
taxlaw-2862	456	13	net	net	NOUN
taxlaw-2862	456	14	of	of	ADP
taxlaw-2862	456	15	the	the	DET
taxlaw-2862	456	16	costs	cost	NOUN
taxlaw-2862	456	17	to	to	ADP
taxlaw-2862	456	18	businesses	business	NOUN
taxlaw-2862	456	19	of	of	ADP
taxlaw-2862	456	20	complying	comply	VERB
taxlaw-2862	456	21	with	with	ADP
taxlaw-2862	456	22	the	the	DET
taxlaw-2862	456	23	tax	tax	NOUN
taxlaw-2862	456	24	and	and	CCONJ
taxlaw-2862	456	25	to	to	ADP
taxlaw-2862	456	26	the	the	DET
taxlaw-2862	456	27	government	government	NOUN
taxlaw-2862	456	28	of	of	ADP
taxlaw-2862	456	29	administering	administer	VERB
taxlaw-2862	456	30	the	the	DET
taxlaw-2862	456	31	tax	tax	NOUN
taxlaw-2862	456	32	.	.	PUNCT
taxlaw-2862	457	1	the	the	DET
taxlaw-2862	457	2	simple	simple	ADJ
taxlaw-2862	457	3	model	model	NOUN
taxlaw-2862	457	4	has	have	VERB
taxlaw-2862	457	5	five	five	NUM
taxlaw-2862	457	6	key	key	ADJ
taxlaw-2862	457	7	parameters	parameter	NOUN
taxlaw-2862	457	8	.	.	PUNCT
taxlaw-2862	458	1	the	the	DET
taxlaw-2862	458	2	first	first	ADJ
taxlaw-2862	458	3	two	two	NUM
taxlaw-2862	458	4	parameters	parameter	NOUN
taxlaw-2862	458	5	are	be	AUX
taxlaw-2862	458	6	measures	measure	NOUN
taxlaw-2862	458	7	of	of	ADP
taxlaw-2862	458	8	average	average	ADJ
taxlaw-2862	458	9	costs	cost	NOUN
taxlaw-2862	458	10	:	:	PUNCT
taxlaw-2862	458	11	first	first	ADV
taxlaw-2862	458	12	,	,	PUNCT
taxlaw-2862	458	13	the	the	DET
taxlaw-2862	458	14	average	average	ADJ
taxlaw-2862	458	15	perfirm	perfirm	NOUN
taxlaw-2862	458	16	cost	cost	NOUN
taxlaw-2862	458	17	of	of	ADP
taxlaw-2862	458	18	registering	register	VERB
taxlaw-2862	458	19	for	for	ADP
taxlaw-2862	458	20	and	and	CCONJ
taxlaw-2862	458	21	complying	comply	VERB
taxlaw-2862	458	22	with	with	ADP
taxlaw-2862	458	23	the	the	DET
taxlaw-2862	458	24	vat	vat	NOUN
taxlaw-2862	458	25	(	(	PUNCT
taxlaw-2862	458	26	“	"	PUNCT
taxlaw-2862	458	27	compliance	compliance	NOUN
taxlaw-2862	458	28	costs	cost	NOUN
taxlaw-2862	458	29	”	"	PUNCT
taxlaw-2862	458	30	)	)	PUNCT
taxlaw-2862	458	31	;	;	PUNCT
taxlaw-2862	458	32	second	second	X
taxlaw-2862	458	33	,	,	PUNCT
taxlaw-2862	458	34	the	the	DET
taxlaw-2862	458	35	average	average	ADJ
taxlaw-2862	458	36	per	per	ADP
taxlaw-2862	458	37	-	-	PUNCT
taxlaw-2862	458	38	firm	firm	NOUN
taxlaw-2862	458	39	cost	cost	NOUN
taxlaw-2862	458	40	to	to	ADP
taxlaw-2862	458	41	the	the	DET
taxlaw-2862	458	42	government	government	NOUN
taxlaw-2862	458	43	of	of	ADP
taxlaw-2862	458	44	administering	administer	VERB
taxlaw-2862	458	45	and	and	CCONJ
taxlaw-2862	458	46	enforcing	enforce	VERB
taxlaw-2862	458	47	the	the	DET
taxlaw-2862	458	48	vat	vat	NOUN
taxlaw-2862	458	49	(	(	PUNCT
taxlaw-2862	458	50	“	"	PUNCT
taxlaw-2862	458	51	administration	administration	NOUN
taxlaw-2862	458	52	costs	cost	NOUN
taxlaw-2862	458	53	”	"	PUNCT
taxlaw-2862	458	54	)	)	PUNCT
taxlaw-2862	458	55	.	.	PUNCT
taxlaw-2862	459	1	this	this	PRON
taxlaw-2862	459	2	implies	imply	VERB
taxlaw-2862	459	3	that	that	SCONJ
taxlaw-2862	459	4	freeing	free	VERB
taxlaw-2862	459	5	a	a	DET
taxlaw-2862	459	6	“	"	PUNCT
taxlaw-2862	459	7	marginal	marginal	ADJ
taxlaw-2862	459	8	”	"	PUNCT
taxlaw-2862	459	9	firm	firm	NOUN
taxlaw-2862	459	10	(	(	PUNCT
taxlaw-2862	459	11	e.g.	e.g.	ADV
taxlaw-2862	459	12	,	,	PUNCT
taxlaw-2862	459	13	a	a	DET
taxlaw-2862	459	14	firm	firm	NOUN
taxlaw-2862	459	15	immediately	immediately	ADV
taxlaw-2862	459	16	below	below	ADP
taxlaw-2862	459	17	the	the	DET
taxlaw-2862	459	18	threshold	threshold	NOUN
taxlaw-2862	459	19	)	)	PUNCT
taxlaw-2862	459	20	from	from	ADP
taxlaw-2862	459	21	the	the	DET
taxlaw-2862	459	22	obligation	obligation	NOUN
taxlaw-2862	459	23	to	to	PART
taxlaw-2862	459	24	register	register	VERB
taxlaw-2862	459	25	by	by	ADP
taxlaw-2862	459	26	slightly	slightly	ADV
taxlaw-2862	459	27	raising	raise	VERB
taxlaw-2862	459	28	the	the	DET
taxlaw-2862	459	29	78	78	NUM
taxlaw-2862	459	30	see	see	NOUN
taxlaw-2862	459	31	prafula	prafula	NOUN
taxlaw-2862	459	32	fernandez	fernandez	PROPN
taxlaw-2862	459	33	&	&	CCONJ
taxlaw-2862	459	34	lynne	lynne	PROPN
taxlaw-2862	459	35	oats	oats	PROPN
taxlaw-2862	459	36	,	,	PUNCT
taxlaw-2862	459	37	gst	gst	PROPN
taxlaw-2862	459	38	and	and	CCONJ
taxlaw-2862	459	39	the	the	DET
taxlaw-2862	459	40	small	small	ADJ
taxlaw-2862	459	41	business	business	NOUN
taxlaw-2862	459	42	16	16	NUM
taxlaw-2862	459	43	(	(	PUNCT
taxlaw-2862	459	44	curtin	curtin	NOUN
taxlaw-2862	459	45	bus	bus	NOUN
taxlaw-2862	459	46	.	.	PUNCT
taxlaw-2862	460	1	sch	sch	PROPN
taxlaw-2862	460	2	.	.	PROPN
taxlaw-2862	460	3	,	,	PUNCT
taxlaw-2862	460	4	working	work	VERB
taxlaw-2862	460	5	paper	paper	NOUN
taxlaw-2862	460	6	no	no	INTJ
taxlaw-2862	460	7	.	.	PUNCT
taxlaw-2862	461	1	98.01	98.01	NUM
taxlaw-2862	461	2	,	,	PUNCT
taxlaw-2862	461	3	1998	1998	NUM
taxlaw-2862	461	4	)	)	PUNCT
taxlaw-2862	461	5	(	(	PUNCT
taxlaw-2862	461	6	“	"	PUNCT
taxlaw-2862	461	7	[	[	X
taxlaw-2862	461	8	s]ince	s]ince	ADV
taxlaw-2862	461	9	exempt	exempt	ADJ
taxlaw-2862	461	10	businesses	business	NOUN
taxlaw-2862	461	11	do	do	AUX
taxlaw-2862	461	12	not	not	PART
taxlaw-2862	461	13	need	need	VERB
taxlaw-2862	461	14	an	an	DET
taxlaw-2862	461	15	invoice	invoice	NOUN
taxlaw-2862	461	16	to	to	PART
taxlaw-2862	461	17	claim	claim	VERB
taxlaw-2862	461	18	input	input	NOUN
taxlaw-2862	461	19	credit	credit	NOUN
taxlaw-2862	461	20	,	,	PUNCT
taxlaw-2862	461	21	the	the	DET
taxlaw-2862	461	22	vendors	vendor	NOUN
taxlaw-2862	461	23	selling	sell	VERB
taxlaw-2862	461	24	to	to	PART
taxlaw-2862	461	25	exempt	exempt	VERB
taxlaw-2862	461	26	businesses	business	NOUN
taxlaw-2862	461	27	may	may	AUX
taxlaw-2862	461	28	not	not	PART
taxlaw-2862	461	29	issue	issue	VERB
taxlaw-2862	461	30	such	such	DET
taxlaw-2862	461	31	an	an	DET
taxlaw-2862	461	32	invoice	invoice	NOUN
taxlaw-2862	461	33	,	,	PUNCT
taxlaw-2862	461	34	thereby	thereby	ADV
taxlaw-2862	461	35	creating	create	VERB
taxlaw-2862	461	36	a	a	DET
taxlaw-2862	461	37	tendency	tendency	NOUN
taxlaw-2862	461	38	for	for	ADP
taxlaw-2862	461	39	vat	vat	NOUN
taxlaw-2862	461	40	avoidance	avoidance	NOUN
taxlaw-2862	461	41	by	by	ADP
taxlaw-2862	461	42	vendors	vendor	NOUN
taxlaw-2862	461	43	”	"	PUNCT
taxlaw-2862	461	44	)	)	PUNCT
taxlaw-2862	461	45	.	.	PUNCT
taxlaw-2862	462	1	79	79	NUM
taxlaw-2862	462	2	see	see	VERB
taxlaw-2862	462	3	crawford	crawford	PROPN
taxlaw-2862	462	4	,	,	PUNCT
taxlaw-2862	462	5	keen	keen	PROPN
taxlaw-2862	462	6	&	&	CCONJ
taxlaw-2862	462	7	smith	smith	PROPN
taxlaw-2862	462	8	,	,	PUNCT
taxlaw-2862	462	9	supra	supra	PROPN
taxlaw-2862	462	10	note	note	PROPN
taxlaw-2862	462	11	21	21	NUM
taxlaw-2862	462	12	,	,	PUNCT
taxlaw-2862	462	13	at	at	ADP
taxlaw-2862	462	14	309	309	NUM
taxlaw-2862	462	15	(	(	PUNCT
taxlaw-2862	462	16	“	"	PUNCT
taxlaw-2862	462	17	the	the	DET
taxlaw-2862	462	18	only	only	ADJ
taxlaw-2862	462	19	rationale	rationale	NOUN
taxlaw-2862	462	20	for	for	ADP
taxlaw-2862	462	21	excluding	exclude	VERB
taxlaw-2862	462	22	smaller	small	ADJ
taxlaw-2862	462	23	businesses	business	NOUN
taxlaw-2862	462	24	from	from	ADP
taxlaw-2862	462	25	the	the	DET
taxlaw-2862	462	26	tax	tax	NOUN
taxlaw-2862	462	27	is	be	AUX
taxlaw-2862	462	28	to	to	PART
taxlaw-2862	462	29	save	save	VERB
taxlaw-2862	462	30	administration	administration	NOUN
taxlaw-2862	462	31	costs	cost	NOUN
taxlaw-2862	462	32	to	to	ADP
taxlaw-2862	462	33	the	the	DET
taxlaw-2862	462	34	authorities	authority	NOUN
taxlaw-2862	462	35	and	and	CCONJ
taxlaw-2862	462	36	compliance	compliance	NOUN
taxlaw-2862	462	37	costs	cost	NOUN
taxlaw-2862	462	38	to	to	ADP
taxlaw-2862	462	39	the	the	DET
taxlaw-2862	462	40	taxpayer	taxpayer	NOUN
taxlaw-2862	462	41	”	"	PUNCT
taxlaw-2862	462	42	)	)	PUNCT
taxlaw-2862	462	43	.	.	PUNCT
taxlaw-2862	463	1	80	80	NUM
taxlaw-2862	463	2	see	see	VERB
taxlaw-2862	463	3	bird	bird	NOUN
taxlaw-2862	463	4	&	&	CCONJ
taxlaw-2862	463	5	gendron	gendron	PROPN
taxlaw-2862	463	6	,	,	PUNCT
taxlaw-2862	463	7	supra	supra	PROPN
taxlaw-2862	463	8	note	note	NOUN
taxlaw-2862	463	9	1	1	NUM
taxlaw-2862	463	10	,	,	PUNCT
taxlaw-2862	463	11	at	at	ADP
taxlaw-2862	463	12	115	115	NUM
taxlaw-2862	463	13	(	(	PUNCT
taxlaw-2862	463	14	describing	describe	VERB
taxlaw-2862	463	15	the	the	DET
taxlaw-2862	463	16	keen	keen	PROPN
taxlaw-2862	463	17	&	&	CCONJ
taxlaw-2862	463	18	mintz	mintz	PROPN
taxlaw-2862	463	19	model	model	PROPN
taxlaw-2862	463	20	as	as	ADP
taxlaw-2862	463	21	“	"	PUNCT
taxlaw-2862	463	22	elegant	elegant	ADJ
taxlaw-2862	463	23	,	,	PUNCT
taxlaw-2862	463	24	”	"	PUNCT
taxlaw-2862	463	25	and	and	CCONJ
taxlaw-2862	463	26	summarizing	summarize	VERB
taxlaw-2862	463	27	its	its	PRON
taxlaw-2862	463	28	argument	argument	NOUN
taxlaw-2862	463	29	,	,	PUNCT
taxlaw-2862	463	30	which	which	PRON
taxlaw-2862	463	31	simply	simply	ADV
taxlaw-2862	463	32	trades	trade	VERB
taxlaw-2862	463	33	off	off	ADP
taxlaw-2862	463	34	marginal	marginal	ADJ
taxlaw-2862	463	35	benefits	benefit	NOUN
taxlaw-2862	463	36	against	against	ADP
taxlaw-2862	463	37	marginal	marginal	ADJ
taxlaw-2862	463	38	costs	cost	NOUN
taxlaw-2862	463	39	of	of	ADP
taxlaw-2862	463	40	registration	registration	NOUN
taxlaw-2862	463	41	,	,	PUNCT
taxlaw-2862	463	42	as	as	SCONJ
taxlaw-2862	463	43	follows	follow	VERB
taxlaw-2862	463	44	:	:	PUNCT
taxlaw-2862	463	45	“	"	PUNCT
taxlaw-2862	463	46	[	[	X
taxlaw-2862	463	47	e]ven	e]ven	NOUN
taxlaw-2862	463	48	if	if	SCONJ
taxlaw-2862	463	49	some	some	DET
taxlaw-2862	463	50	revenue	revenue	NOUN
taxlaw-2862	463	51	is	be	AUX
taxlaw-2862	463	52	forgone	forgo	VERB
taxlaw-2862	463	53	by	by	ADP
taxlaw-2862	463	54	dropping	drop	VERB
taxlaw-2862	463	55	many	many	ADJ
taxlaw-2862	463	56	small	small	ADJ
taxlaw-2862	463	57	taxpayers	taxpayer	NOUN
taxlaw-2862	463	58	,	,	PUNCT
taxlaw-2862	463	59	in	in	ADP
taxlaw-2862	463	60	most	most	ADJ
taxlaw-2862	463	61	countries	country	NOUN
taxlaw-2862	463	62	any	any	DET
taxlaw-2862	463	63	revenue	revenue	NOUN
taxlaw-2862	463	64	loss	loss	NOUN
taxlaw-2862	463	65	could	could	AUX
taxlaw-2862	463	66	likely	likely	ADV
taxlaw-2862	463	67	soon	soon	ADV
taxlaw-2862	463	68	be	be	AUX
taxlaw-2862	463	69	recouped	recoup	VERB
taxlaw-2862	463	70	if	if	SCONJ
taxlaw-2862	463	71	the	the	DET
taxlaw-2862	463	72	administrative	administrative	ADJ
taxlaw-2862	463	73	effort	effort	NOUN
taxlaw-2862	463	74	freed	free	VERB
taxlaw-2862	463	75	from	from	ADP
taxlaw-2862	463	76	processing	process	VERB
taxlaw-2862	463	77	numerous	numerous	ADJ
taxlaw-2862	463	78	low	low	ADJ
taxlaw-2862	463	79	-	-	PUNCT
taxlaw-2862	463	80	return	return	NOUN
taxlaw-2862	463	81	taxpayer	taxpayer	NOUN
taxlaw-2862	463	82	were	be	AUX
taxlaw-2862	463	83	shifted	shift	VERB
taxlaw-2862	463	84	to	to	ADP
taxlaw-2862	463	85	the	the	DET
taxlaw-2862	463	86	medium	medium	ADJ
taxlaw-2862	463	87	and	and	CCONJ
taxlaw-2862	463	88	large	large	ADJ
taxlaw-2862	463	89	taxpayers	taxpayer	NOUN
taxlaw-2862	463	90	who	who	PRON
taxlaw-2862	463	91	universally	universally	ADV
taxlaw-2862	463	92	account	account	VERB
taxlaw-2862	463	93	for	for	ADP
taxlaw-2862	463	94	most	most	ADJ
taxlaw-2862	463	95	vat	vat	NOUN
taxlaw-2862	463	96	revenue	revenue	NOUN
taxlaw-2862	463	97	”	"	PUNCT
taxlaw-2862	463	98	)	)	PUNCT
taxlaw-2862	463	99	.	.	PUNCT
taxlaw-2862	464	1	81	81	NUM
taxlaw-2862	464	2	see	see	VERB
taxlaw-2862	464	3	keen	keen	PROPN
taxlaw-2862	464	4	&	&	CCONJ
taxlaw-2862	464	5	mintz	mintz	PROPN
taxlaw-2862	464	6	,	,	PUNCT
taxlaw-2862	464	7	supra	supra	PROPN
taxlaw-2862	464	8	note	note	PROPN
taxlaw-2862	464	9	20	20	NUM
taxlaw-2862	464	10	,	,	PUNCT
taxlaw-2862	464	11	at	at	ADP
taxlaw-2862	464	12	574	574	NUM
taxlaw-2862	464	13	.	.	PUNCT
taxlaw-2862	464	14	2018	2018	NUM
taxlaw-2862	464	15	]	]	PUNCT
taxlaw-2862	464	16	on	on	ADP
taxlaw-2862	464	17	the	the	DET
taxlaw-2862	464	18	threshold	threshold	NOUN
taxlaw-2862	464	19	:	:	PUNCT
taxlaw-2862	464	20	smallness	smallness	NOUN
taxlaw-2862	464	21	and	and	CCONJ
taxlaw-2862	464	22	the	the	DET
taxlaw-2862	464	23	value	value	NOUN
taxlaw-2862	464	24	-	-	PUNCT
taxlaw-2862	464	25	added	add	VERB
taxlaw-2862	464	26	tax	tax	NOUN
taxlaw-2862	464	27	197	197	NUM
taxlaw-2862	464	28	threshold	threshold	NOUN
taxlaw-2862	464	29	yields	yield	VERB
taxlaw-2862	464	30	two	two	NUM
taxlaw-2862	464	31	fixed	fix	VERB
taxlaw-2862	464	32	cost	cost	NOUN
taxlaw-2862	464	33	savings	saving	NOUN
taxlaw-2862	464	34	,	,	PUNCT
taxlaw-2862	464	35	one	one	NUM
taxlaw-2862	464	36	from	from	ADP
taxlaw-2862	464	37	compliance	compliance	NOUN
taxlaw-2862	464	38	and	and	CCONJ
taxlaw-2862	464	39	the	the	DET
taxlaw-2862	464	40	other	other	ADJ
taxlaw-2862	464	41	from	from	ADP
taxlaw-2862	464	42	administration.82	administration.82	VERB
taxlaw-2862	464	43	the	the	DET
taxlaw-2862	464	44	assumption	assumption	NOUN
taxlaw-2862	464	45	that	that	SCONJ
taxlaw-2862	464	46	each	each	DET
taxlaw-2862	464	47	firm	firm	NOUN
taxlaw-2862	464	48	bears	bear	VERB
taxlaw-2862	464	49	a	a	DET
taxlaw-2862	464	50	fixed	fix	VERB
taxlaw-2862	464	51	compliance	compliance	NOUN
taxlaw-2862	464	52	cost	cost	NOUN
taxlaw-2862	464	53	implies	imply	VERB
taxlaw-2862	464	54	that	that	SCONJ
taxlaw-2862	464	55	these	these	DET
taxlaw-2862	464	56	costs	cost	NOUN
taxlaw-2862	464	57	are	be	AUX
taxlaw-2862	464	58	regressive	regressive	ADJ
taxlaw-2862	464	59	with	with	ADP
taxlaw-2862	464	60	respect	respect	NOUN
taxlaw-2862	464	61	to	to	ADP
taxlaw-2862	464	62	a	a	DET
taxlaw-2862	464	63	firm	firm	NOUN
taxlaw-2862	464	64	’s	’s	PART
taxlaw-2862	464	65	size	size	NOUN
taxlaw-2862	464	66	(	(	PUNCT
taxlaw-2862	464	67	as	as	SCONJ
taxlaw-2862	464	68	measured	measure	VERB
taxlaw-2862	464	69	by	by	ADP
taxlaw-2862	464	70	revenues	revenue	NOUN
taxlaw-2862	464	71	)	)	PUNCT
taxlaw-2862	464	72	.	.	PUNCT
taxlaw-2862	465	1	as	as	ADP
taxlaw-2862	465	2	firm	firm	ADJ
taxlaw-2862	465	3	size	size	NOUN
taxlaw-2862	465	4	increases	increase	NOUN
taxlaw-2862	465	5	,	,	PUNCT
taxlaw-2862	465	6	the	the	DET
taxlaw-2862	465	7	fixed	fix	VERB
taxlaw-2862	465	8	compliance	compliance	NOUN
taxlaw-2862	465	9	cost	cost	NOUN
taxlaw-2862	465	10	is	be	AUX
taxlaw-2862	465	11	spread	spread	VERB
taxlaw-2862	465	12	over	over	ADP
taxlaw-2862	465	13	more	more	ADV
taxlaw-2862	465	14	revenues.83	revenues.83	ADV
taxlaw-2862	465	15	however	however	ADV
taxlaw-2862	465	16	,	,	PUNCT
taxlaw-2862	465	17	it	it	PRON
taxlaw-2862	465	18	is	be	AUX
taxlaw-2862	465	19	important	important	ADJ
taxlaw-2862	465	20	to	to	PART
taxlaw-2862	465	21	note	note	VERB
taxlaw-2862	465	22	that	that	SCONJ
taxlaw-2862	465	23	the	the	DET
taxlaw-2862	465	24	issue	issue	NOUN
taxlaw-2862	465	25	of	of	ADP
taxlaw-2862	465	26	who	who	PRON
taxlaw-2862	465	27	bears	bear	VERB
taxlaw-2862	465	28	costs	cost	NOUN
taxlaw-2862	465	29	relative	relative	ADJ
taxlaw-2862	465	30	to	to	ADP
taxlaw-2862	465	31	ability	ability	NOUN
taxlaw-2862	465	32	to	to	PART
taxlaw-2862	465	33	pay	pay	VERB
taxlaw-2862	465	34	or	or	CCONJ
taxlaw-2862	465	35	some	some	DET
taxlaw-2862	465	36	other	other	ADJ
taxlaw-2862	465	37	measure	measure	NOUN
taxlaw-2862	465	38	of	of	ADP
taxlaw-2862	465	39	resources	resource	NOUN
taxlaw-2862	465	40	is	be	AUX
taxlaw-2862	465	41	,	,	PUNCT
taxlaw-2862	465	42	by	by	ADP
taxlaw-2862	465	43	design	design	NOUN
taxlaw-2862	465	44	,	,	PUNCT
taxlaw-2862	465	45	left	leave	VERB
taxlaw-2862	465	46	outside	outside	ADP
taxlaw-2862	465	47	the	the	DET
taxlaw-2862	465	48	model.84	model.84	NOUN
taxlaw-2862	465	49	similarly	similarly	ADV
taxlaw-2862	465	50	,	,	PUNCT
taxlaw-2862	465	51	the	the	DET
taxlaw-2862	465	52	“	"	PUNCT
taxlaw-2862	465	53	fixed	fix	VERB
taxlaw-2862	465	54	cost	cost	NOUN
taxlaw-2862	465	55	”	"	PUNCT
taxlaw-2862	465	56	assumption	assumption	NOUN
taxlaw-2862	465	57	in	in	ADP
taxlaw-2862	465	58	connection	connection	NOUN
taxlaw-2862	465	59	with	with	ADP
taxlaw-2862	465	60	government	government	NOUN
taxlaw-2862	465	61	administration	administration	NOUN
taxlaw-2862	465	62	costs	cost	NOUN
taxlaw-2862	465	63	implies	imply	VERB
taxlaw-2862	465	64	that	that	SCONJ
taxlaw-2862	465	65	the	the	DET
taxlaw-2862	465	66	size	size	NOUN
taxlaw-2862	465	67	of	of	ADP
taxlaw-2862	465	68	the	the	DET
taxlaw-2862	465	69	firm	firm	NOUN
taxlaw-2862	465	70	makes	make	VERB
taxlaw-2862	465	71	no	no	DET
taxlaw-2862	465	72	difference	difference	NOUN
taxlaw-2862	465	73	to	to	ADP
taxlaw-2862	465	74	how	how	SCONJ
taxlaw-2862	465	75	expensive	expensive	ADJ
taxlaw-2862	465	76	it	it	PRON
taxlaw-2862	465	77	is	be	AUX
taxlaw-2862	465	78	for	for	SCONJ
taxlaw-2862	465	79	the	the	DET
taxlaw-2862	465	80	government	government	NOUN
taxlaw-2862	465	81	to	to	PART
taxlaw-2862	465	82	administer	administer	VERB
taxlaw-2862	465	83	and	and	CCONJ
taxlaw-2862	465	84	enforce	enforce	VERB
taxlaw-2862	465	85	the	the	DET
taxlaw-2862	465	86	vat	vat	NOUN
taxlaw-2862	465	87	though	though	SCONJ
taxlaw-2862	465	88	audits	audits	NOUN
taxlaw-2862	465	89	,	,	PUNCT
taxlaw-2862	465	90	investigations	investigation	NOUN
taxlaw-2862	465	91	,	,	PUNCT
taxlaw-2862	465	92	and	and	CCONJ
taxlaw-2862	465	93	other	other	ADJ
taxlaw-2862	465	94	means	mean	NOUN
taxlaw-2862	465	95	.	.	PUNCT
taxlaw-2862	466	1	both	both	PRON
taxlaw-2862	466	2	of	of	ADP
taxlaw-2862	466	3	these	these	DET
taxlaw-2862	466	4	fixed	fix	VERB
taxlaw-2862	466	5	-	-	PUNCT
taxlaw-2862	466	6	cost	cost	NOUN
taxlaw-2862	466	7	assumptions	assumption	NOUN
taxlaw-2862	466	8	are	be	AUX
taxlaw-2862	466	9	likely	likely	ADJ
taxlaw-2862	466	10	to	to	PART
taxlaw-2862	466	11	be	be	AUX
taxlaw-2862	466	12	unrealistic	unrealistic	ADJ
taxlaw-2862	466	13	when	when	SCONJ
taxlaw-2862	466	14	taken	take	VERB
taxlaw-2862	466	15	to	to	ADP
taxlaw-2862	466	16	the	the	DET
taxlaw-2862	466	17	limit	limit	NOUN
taxlaw-2862	466	18	.	.	PUNCT
taxlaw-2862	467	1	the	the	DET
taxlaw-2862	467	2	compliance	compliance	NOUN
taxlaw-2862	467	3	costs	cost	NOUN
taxlaw-2862	467	4	of	of	ADP
taxlaw-2862	467	5	vat	vat	NOUN
taxlaw-2862	467	6	for	for	ADP
taxlaw-2862	467	7	,	,	PUNCT
taxlaw-2862	467	8	say	say	INTJ
taxlaw-2862	467	9	,	,	PUNCT
taxlaw-2862	467	10	a	a	DET
taxlaw-2862	467	11	student	student	NOUN
taxlaw-2862	467	12	who	who	PRON
taxlaw-2862	467	13	sells	sell	VERB
taxlaw-2862	467	14	refurbished	refurbish	VERB
taxlaw-2862	467	15	mopeds	moped	NOUN
taxlaw-2862	467	16	as	as	ADP
taxlaw-2862	467	17	a	a	DET
taxlaw-2862	467	18	side	side	NOUN
taxlaw-2862	467	19	business	business	NOUN
taxlaw-2862	467	20	are	be	AUX
taxlaw-2862	467	21	unlikely	unlikely	ADJ
taxlaw-2862	467	22	to	to	PART
taxlaw-2862	467	23	be	be	AUX
taxlaw-2862	467	24	equal	equal	ADJ
taxlaw-2862	467	25	to	to	ADP
taxlaw-2862	467	26	those	those	PRON
taxlaw-2862	467	27	of	of	ADP
taxlaw-2862	467	28	a	a	DET
taxlaw-2862	467	29	publicly	publicly	ADV
taxlaw-2862	467	30	-	-	PUNCT
taxlaw-2862	467	31	listed	list	VERB
taxlaw-2862	467	32	corporation	corporation	NOUN
taxlaw-2862	467	33	.	.	PUNCT
taxlaw-2862	468	1	the	the	DET
taxlaw-2862	468	2	same	same	ADJ
taxlaw-2862	468	3	goes	go	VERB
taxlaw-2862	468	4	for	for	ADP
taxlaw-2862	468	5	government	government	NOUN
taxlaw-2862	468	6	administration	administration	NOUN
taxlaw-2862	468	7	costs	cost	NOUN
taxlaw-2862	468	8	:	:	PUNCT
taxlaw-2862	468	9	potential	potential	ADJ
taxlaw-2862	468	10	vat	vat	NOUN
taxlaw-2862	468	11	noncompliance	noncompliance	NOUN
taxlaw-2862	468	12	in	in	ADP
taxlaw-2862	468	13	a	a	DET
taxlaw-2862	468	14	huge	huge	ADJ
taxlaw-2862	468	15	organization	organization	NOUN
taxlaw-2862	468	16	will	will	AUX
taxlaw-2862	468	17	be	be	AUX
taxlaw-2862	468	18	more	more	ADV
taxlaw-2862	468	19	complicated	complicated	ADJ
taxlaw-2862	468	20	to	to	PART
taxlaw-2862	468	21	investigate	investigate	VERB
taxlaw-2862	468	22	and	and	CCONJ
taxlaw-2862	468	23	enforce	enforce	VERB
taxlaw-2862	468	24	than	than	ADP
taxlaw-2862	468	25	in	in	ADP
taxlaw-2862	468	26	the	the	DET
taxlaw-2862	468	27	case	case	NOUN
taxlaw-2862	468	28	of	of	ADP
taxlaw-2862	468	29	a	a	DET
taxlaw-2862	468	30	small	small	ADJ
taxlaw-2862	468	31	proprietor	proprietor	NOUN
taxlaw-2862	468	32	.	.	PUNCT
taxlaw-2862	469	1	keen	keen	ADJ
taxlaw-2862	469	2	and	and	CCONJ
taxlaw-2862	469	3	mintz	mintz	PROPN
taxlaw-2862	469	4	relax	relax	VERB
taxlaw-2862	469	5	these	these	DET
taxlaw-2862	469	6	assumptions	assumption	NOUN
taxlaw-2862	469	7	in	in	ADP
taxlaw-2862	469	8	the	the	DET
taxlaw-2862	469	9	more	more	ADV
taxlaw-2862	469	10	general	general	ADJ
taxlaw-2862	469	11	version	version	NOUN
taxlaw-2862	469	12	of	of	ADP
taxlaw-2862	469	13	the	the	DET
taxlaw-2862	469	14	model	model	NOUN
taxlaw-2862	469	15	discussed	discuss	VERB
taxlaw-2862	469	16	below	below	ADV
taxlaw-2862	469	17	.	.	PUNCT
taxlaw-2862	470	1	in	in	ADP
taxlaw-2862	470	2	addition	addition	NOUN
taxlaw-2862	470	3	to	to	ADP
taxlaw-2862	470	4	the	the	DET
taxlaw-2862	470	5	parameters	parameter	NOUN
taxlaw-2862	470	6	of	of	ADP
taxlaw-2862	470	7	average	average	ADJ
taxlaw-2862	470	8	compliance	compliance	NOUN
taxlaw-2862	470	9	cost	cost	NOUN
taxlaw-2862	470	10	and	and	CCONJ
taxlaw-2862	470	11	average	average	ADJ
taxlaw-2862	470	12	administrative	administrative	ADJ
taxlaw-2862	470	13	cost	cost	NOUN
taxlaw-2862	470	14	,	,	PUNCT
taxlaw-2862	470	15	keen	keen	ADJ
taxlaw-2862	470	16	and	and	CCONJ
taxlaw-2862	470	17	mintz	mintz	PROPN
taxlaw-2862	470	18	’s	’s	PART
taxlaw-2862	470	19	simple	simple	ADJ
taxlaw-2862	470	20	model	model	NOUN
taxlaw-2862	470	21	incorporates	incorporate	VERB
taxlaw-2862	470	22	three	three	NUM
taxlaw-2862	470	23	other	other	ADJ
taxlaw-2862	470	24	parameters	parameter	NOUN
taxlaw-2862	470	25	:	:	PUNCT
taxlaw-2862	470	26	a	a	DET
taxlaw-2862	470	27	measure	measure	NOUN
taxlaw-2862	470	28	of	of	ADP
taxlaw-2862	470	29	the	the	DET
taxlaw-2862	470	30	marginal	marginal	ADJ
taxlaw-2862	470	31	value	value	NOUN
taxlaw-2862	470	32	of	of	ADP
taxlaw-2862	470	33	public	public	ADJ
taxlaw-2862	470	34	funds	fund	NOUN
taxlaw-2862	470	35	(	(	PUNCT
taxlaw-2862	470	36	explained	explain	VERB
taxlaw-2862	470	37	by	by	ADP
taxlaw-2862	470	38	keen	keen	PROPN
taxlaw-2862	470	39	and	and	CCONJ
taxlaw-2862	470	40	mintz	mintz	PROPN
taxlaw-2862	470	41	as	as	ADP
taxlaw-2862	470	42	“	"	PUNCT
taxlaw-2862	470	43	the	the	DET
taxlaw-2862	470	44	social	social	ADJ
taxlaw-2862	470	45	value	value	NOUN
taxlaw-2862	470	46	…	…	PUNCT
taxlaw-2862	470	47	of	of	ADP
taxlaw-2862	470	48	$	$	SYM
taxlaw-2862	470	49	1	1	NUM
taxlaw-2862	470	50	in	in	ADP
taxlaw-2862	470	51	the	the	DET
taxlaw-2862	470	52	hands	hand	NOUN
taxlaw-2862	470	53	of	of	ADP
taxlaw-2862	470	54	the	the	DET
taxlaw-2862	470	55	government	government	NOUN
taxlaw-2862	470	56	”	"	PUNCT
taxlaw-2862	470	57	)	)	PUNCT
taxlaw-2862	470	58	,	,	PUNCT
taxlaw-2862	470	59	85	85	NUM
taxlaw-2862	470	60	the	the	DET
taxlaw-2862	470	61	prevailing	prevail	VERB
taxlaw-2862	470	62	rate	rate	NOUN
taxlaw-2862	470	63	of	of	ADP
taxlaw-2862	470	64	vat	vat	NOUN
taxlaw-2862	470	65	82	82	NUM
taxlaw-2862	470	66	in	in	ADP
taxlaw-2862	470	67	particular	particular	ADJ
taxlaw-2862	470	68	,	,	PUNCT
taxlaw-2862	470	69	the	the	DET
taxlaw-2862	470	70	act	act	NOUN
taxlaw-2862	470	71	of	of	ADP
taxlaw-2862	470	72	registering	register	VERB
taxlaw-2862	470	73	one	one	NUM
taxlaw-2862	470	74	’s	’s	PART
taxlaw-2862	470	75	firm	firm	NOUN
taxlaw-2862	470	76	to	to	PART
taxlaw-2862	470	77	get	get	VERB
taxlaw-2862	470	78	a	a	DET
taxlaw-2862	470	79	vat	vat	NOUN
taxlaw-2862	470	80	number	number	NOUN
taxlaw-2862	470	81	as	as	ADV
taxlaw-2862	470	82	well	well	ADV
taxlaw-2862	470	83	as	as	ADP
taxlaw-2862	470	84	setting	set	VERB
taxlaw-2862	470	85	up	up	ADP
taxlaw-2862	470	86	the	the	DET
taxlaw-2862	470	87	necessary	necessary	ADJ
taxlaw-2862	470	88	systems	system	NOUN
taxlaw-2862	470	89	to	to	PART
taxlaw-2862	470	90	charge	charge	VERB
taxlaw-2862	470	91	,	,	PUNCT
taxlaw-2862	470	92	collect	collect	VERB
taxlaw-2862	470	93	and	and	CCONJ
taxlaw-2862	470	94	remit	remit	VERB
taxlaw-2862	470	95	vat	vat	NOUN
taxlaw-2862	470	96	each	each	DET
taxlaw-2862	470	97	period	period	NOUN
taxlaw-2862	470	98	as	as	SCONJ
taxlaw-2862	470	99	required	require	VERB
taxlaw-2862	470	100	imposes	impose	VERB
taxlaw-2862	470	101	a	a	DET
taxlaw-2862	470	102	cost	cost	NOUN
taxlaw-2862	470	103	on	on	ADP
taxlaw-2862	470	104	firms	firm	NOUN
taxlaw-2862	470	105	.	.	PUNCT
taxlaw-2862	471	1	empirical	empirical	ADJ
taxlaw-2862	471	2	studies	study	NOUN
taxlaw-2862	471	3	of	of	ADP
taxlaw-2862	471	4	this	this	DET
taxlaw-2862	471	5	cost	cost	NOUN
taxlaw-2862	471	6	suggest	suggest	VERB
taxlaw-2862	471	7	that	that	SCONJ
taxlaw-2862	471	8	it	it	PRON
taxlaw-2862	471	9	is	be	AUX
taxlaw-2862	471	10	largely	largely	ADV
taxlaw-2862	471	11	fixed	fix	VERB
taxlaw-2862	471	12	:	:	PUNCT
taxlaw-2862	471	13	that	that	SCONJ
taxlaw-2862	471	14	ongoing	ongoing	ADJ
taxlaw-2862	471	15	compliance	compliance	NOUN
taxlaw-2862	471	16	itself	itself	PRON
taxlaw-2862	471	17	is	be	AUX
taxlaw-2862	471	18	not	not	PART
taxlaw-2862	471	19	terribly	terribly	ADV
taxlaw-2862	471	20	costly	costly	ADJ
taxlaw-2862	471	21	but	but	CCONJ
taxlaw-2862	471	22	setting	set	VERB
taxlaw-2862	471	23	up	up	ADP
taxlaw-2862	471	24	the	the	DET
taxlaw-2862	471	25	systems	system	NOUN
taxlaw-2862	471	26	to	to	PART
taxlaw-2862	471	27	facilitate	facilitate	VERB
taxlaw-2862	471	28	compliance	compliance	NOUN
taxlaw-2862	471	29	is	be	AUX
taxlaw-2862	471	30	the	the	DET
taxlaw-2862	471	31	hurdle	hurdle	NOUN
taxlaw-2862	471	32	that	that	PRON
taxlaw-2862	471	33	can	can	AUX
taxlaw-2862	471	34	be	be	AUX
taxlaw-2862	471	35	daunting	daunt	VERB
taxlaw-2862	471	36	for	for	ADP
taxlaw-2862	471	37	a	a	DET
taxlaw-2862	471	38	small	small	ADJ
taxlaw-2862	471	39	operation	operation	NOUN
taxlaw-2862	471	40	.	.	PUNCT
taxlaw-2862	472	1	in	in	ADP
taxlaw-2862	472	2	light	light	NOUN
taxlaw-2862	472	3	of	of	ADP
taxlaw-2862	472	4	these	these	DET
taxlaw-2862	472	5	fixed	fix	VERB
taxlaw-2862	472	6	costs	cost	NOUN
taxlaw-2862	472	7	,	,	PUNCT
taxlaw-2862	472	8	then	then	ADV
taxlaw-2862	472	9	,	,	PUNCT
taxlaw-2862	472	10	concerns	concern	NOUN
taxlaw-2862	472	11	about	about	ADP
taxlaw-2862	472	12	disproportionately	disproportionately	ADV
taxlaw-2862	472	13	burdening	burden	VERB
taxlaw-2862	472	14	small	small	ADJ
taxlaw-2862	472	15	firms	firm	NOUN
taxlaw-2862	472	16	become	become	VERB
taxlaw-2862	472	17	quite	quite	ADV
taxlaw-2862	472	18	understandable	understandable	ADJ
taxlaw-2862	472	19	.	.	PUNCT
taxlaw-2862	473	1	see	see	VERB
taxlaw-2862	473	2	,	,	PUNCT
taxlaw-2862	473	3	e.g.	e.g.	ADV
taxlaw-2862	473	4	,	,	PUNCT
taxlaw-2862	473	5	cedric	cedric	PROPN
taxlaw-2862	473	6	sandford	sandford	PROPN
taxlaw-2862	473	7	,	,	PUNCT
taxlaw-2862	473	8	minimising	minimise	VERB
taxlaw-2862	473	9	the	the	DET
taxlaw-2862	473	10	compliance	compliance	NOUN
taxlaw-2862	473	11	costs	cost	NOUN
taxlaw-2862	473	12	of	of	ADP
taxlaw-2862	473	13	a	a	DET
taxlaw-2862	473	14	gst	gst	NOUN
taxlaw-2862	473	15	,	,	PUNCT
taxlaw-2862	473	16	14	14	NUM
taxlaw-2862	473	17	austl	austl	NOUN
taxlaw-2862	473	18	.	.	PUNCT
taxlaw-2862	474	1	tax	tax	PROPN
taxlaw-2862	474	2	f.	f.	PROPN
taxlaw-2862	474	3	125	125	NUM
taxlaw-2862	474	4	,	,	PUNCT
taxlaw-2862	474	5	128	128	NUM
taxlaw-2862	474	6	(	(	PUNCT
taxlaw-2862	474	7	1997	1997	NUM
taxlaw-2862	474	8	)	)	PUNCT
taxlaw-2862	475	1	[	[	X
taxlaw-2862	475	2	hereinafter	hereinafter	NOUN
taxlaw-2862	475	3	sandford	sandford	PROPN
taxlaw-2862	475	4	,	,	PUNCT
taxlaw-2862	475	5	minimising	minimise	VERB
taxlaw-2862	475	6	]	]	PUNCT
taxlaw-2862	475	7	.	.	PUNCT
taxlaw-2862	476	1	it	it	PRON
taxlaw-2862	476	2	is	be	AUX
taxlaw-2862	476	3	easy	easy	ADJ
taxlaw-2862	476	4	to	to	PART
taxlaw-2862	476	5	imagine	imagine	VERB
taxlaw-2862	476	6	how	how	SCONJ
taxlaw-2862	476	7	an	an	DET
taxlaw-2862	476	8	inability	inability	NOUN
taxlaw-2862	476	9	to	to	PART
taxlaw-2862	476	10	“	"	PUNCT
taxlaw-2862	476	11	spread	spread	VERB
taxlaw-2862	476	12	”	"	PUNCT
taxlaw-2862	476	13	the	the	DET
taxlaw-2862	476	14	initial	initial	ADJ
taxlaw-2862	476	15	cost	cost	NOUN
taxlaw-2862	476	16	of	of	ADP
taxlaw-2862	476	17	registration	registration	NOUN
taxlaw-2862	476	18	over	over	ADP
taxlaw-2862	476	19	a	a	DET
taxlaw-2862	476	20	sufficient	sufficient	ADJ
taxlaw-2862	476	21	base	base	NOUN
taxlaw-2862	476	22	of	of	ADP
taxlaw-2862	476	23	revenues	revenue	NOUN
taxlaw-2862	476	24	could	could	AUX
taxlaw-2862	476	25	make	make	VERB
taxlaw-2862	476	26	a	a	DET
taxlaw-2862	476	27	crucial	crucial	ADJ
taxlaw-2862	476	28	difference	difference	NOUN
taxlaw-2862	476	29	in	in	ADP
taxlaw-2862	476	30	the	the	DET
taxlaw-2862	476	31	very	very	ADV
taxlaw-2862	476	32	delicate	delicate	ADJ
taxlaw-2862	476	33	early	early	ADJ
taxlaw-2862	476	34	stages	stage	NOUN
taxlaw-2862	476	35	:	:	PUNCT
taxlaw-2862	476	36	it	it	PRON
taxlaw-2862	476	37	could	could	AUX
taxlaw-2862	476	38	push	push	VERB
taxlaw-2862	476	39	some	some	DET
taxlaw-2862	476	40	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	476	41	to	to	PART
taxlaw-2862	476	42	not	not	PART
taxlaw-2862	476	43	form	form	VERB
taxlaw-2862	476	44	their	their	PRON
taxlaw-2862	476	45	businesses	business	NOUN
taxlaw-2862	476	46	in	in	ADP
taxlaw-2862	476	47	the	the	DET
taxlaw-2862	476	48	first	first	ADJ
taxlaw-2862	476	49	place	place	NOUN
taxlaw-2862	476	50	,	,	PUNCT
taxlaw-2862	476	51	or	or	CCONJ
taxlaw-2862	476	52	for	for	ADP
taxlaw-2862	476	53	those	those	PRON
taxlaw-2862	476	54	who	who	PRON
taxlaw-2862	476	55	do	do	VERB
taxlaw-2862	476	56	form	form	NOUN
taxlaw-2862	476	57	,	,	PUNCT
taxlaw-2862	476	58	it	it	PRON
taxlaw-2862	476	59	might	might	AUX
taxlaw-2862	476	60	encourage	encourage	VERB
taxlaw-2862	476	61	them	they	PRON
taxlaw-2862	476	62	to	to	PART
taxlaw-2862	476	63	operate	operate	VERB
taxlaw-2862	476	64	informally	informally	ADV
taxlaw-2862	476	65	so	so	SCONJ
taxlaw-2862	476	66	as	as	SCONJ
taxlaw-2862	476	67	to	to	PART
taxlaw-2862	476	68	not	not	PART
taxlaw-2862	476	69	comply	comply	VERB
taxlaw-2862	476	70	.	.	PUNCT
taxlaw-2862	477	1	if	if	SCONJ
taxlaw-2862	477	2	the	the	DET
taxlaw-2862	477	3	costs	cost	NOUN
taxlaw-2862	477	4	of	of	ADP
taxlaw-2862	477	5	vat	vat	NOUN
taxlaw-2862	477	6	registration	registration	NOUN
taxlaw-2862	477	7	at	at	ADP
taxlaw-2862	477	8	the	the	DET
taxlaw-2862	477	9	outset	outset	NOUN
taxlaw-2862	477	10	are	be	AUX
taxlaw-2862	477	11	high	high	ADJ
taxlaw-2862	477	12	,	,	PUNCT
taxlaw-2862	477	13	the	the	DET
taxlaw-2862	477	14	returns	return	NOUN
taxlaw-2862	477	15	to	to	ADP
taxlaw-2862	477	16	remaining	remain	VERB
taxlaw-2862	477	17	informal	informal	ADJ
taxlaw-2862	477	18	at	at	ADP
taxlaw-2862	477	19	the	the	DET
taxlaw-2862	477	20	outset	outset	NOUN
taxlaw-2862	477	21	are	be	AUX
taxlaw-2862	477	22	magnified	magnify	VERB
taxlaw-2862	477	23	.	.	PUNCT
taxlaw-2862	478	1	83	83	NUM
taxlaw-2862	478	2	for	for	ADP
taxlaw-2862	478	3	example	example	NOUN
taxlaw-2862	478	4	,	,	PUNCT
taxlaw-2862	478	5	suppose	suppose	VERB
taxlaw-2862	478	6	the	the	DET
taxlaw-2862	478	7	annual	annual	ADJ
taxlaw-2862	478	8	cost	cost	NOUN
taxlaw-2862	478	9	of	of	ADP
taxlaw-2862	478	10	registering	register	VERB
taxlaw-2862	478	11	for	for	ADP
taxlaw-2862	478	12	and	and	CCONJ
taxlaw-2862	478	13	complying	comply	VERB
taxlaw-2862	478	14	with	with	ADP
taxlaw-2862	478	15	the	the	DET
taxlaw-2862	478	16	vat	vat	NOUN
taxlaw-2862	478	17	is	be	AUX
taxlaw-2862	478	18	$	$	SYM
taxlaw-2862	478	19	500	500	NUM
taxlaw-2862	478	20	per	per	ADP
taxlaw-2862	478	21	registrant	registrant	NOUN
taxlaw-2862	478	22	(	(	PUNCT
taxlaw-2862	478	23	e.g.	e.g.	ADV
taxlaw-2862	478	24	,	,	PUNCT
taxlaw-2862	478	25	it	it	PRON
taxlaw-2862	478	26	is	be	AUX
taxlaw-2862	478	27	constant	constant	ADJ
taxlaw-2862	478	28	across	across	ADP
taxlaw-2862	478	29	all	all	DET
taxlaw-2862	478	30	firms	firm	NOUN
taxlaw-2862	478	31	)	)	PUNCT
taxlaw-2862	478	32	.	.	PUNCT
taxlaw-2862	479	1	for	for	ADP
taxlaw-2862	479	2	a	a	DET
taxlaw-2862	479	3	firm	firm	NOUN
taxlaw-2862	479	4	with	with	ADP
taxlaw-2862	479	5	$	$	SYM
taxlaw-2862	479	6	10,000	10,000	NUM
taxlaw-2862	479	7	in	in	ADP
taxlaw-2862	479	8	annual	annual	ADJ
taxlaw-2862	479	9	revenues	revenue	NOUN
taxlaw-2862	479	10	,	,	PUNCT
taxlaw-2862	479	11	vat	vat	NOUN
taxlaw-2862	479	12	compliance	compliance	NOUN
taxlaw-2862	479	13	costs	cost	NOUN
taxlaw-2862	479	14	as	as	ADP
taxlaw-2862	479	15	a	a	DET
taxlaw-2862	479	16	proportion	proportion	NOUN
taxlaw-2862	479	17	of	of	ADP
taxlaw-2862	479	18	revenues	revenue	NOUN
taxlaw-2862	479	19	is	be	AUX
taxlaw-2862	479	20	5	5	NUM
taxlaw-2862	479	21	percent	percent	NOUN
taxlaw-2862	479	22	per	per	ADP
taxlaw-2862	479	23	year	year	NOUN
taxlaw-2862	479	24	.	.	PUNCT
taxlaw-2862	480	1	for	for	ADP
taxlaw-2862	480	2	a	a	DET
taxlaw-2862	480	3	firm	firm	NOUN
taxlaw-2862	480	4	with	with	ADP
taxlaw-2862	480	5	$	$	SYM
taxlaw-2862	480	6	1,000,000	1,000,000	NUM
taxlaw-2862	480	7	of	of	ADP
taxlaw-2862	480	8	revenues	revenue	NOUN
taxlaw-2862	480	9	,	,	PUNCT
taxlaw-2862	480	10	it	it	PRON
taxlaw-2862	480	11	is	be	AUX
taxlaw-2862	480	12	only	only	ADV
taxlaw-2862	480	13	0.05	0.05	NUM
taxlaw-2862	480	14	percent	percent	NOUN
taxlaw-2862	480	15	.	.	PUNCT
taxlaw-2862	481	1	for	for	ADP
taxlaw-2862	481	2	the	the	DET
taxlaw-2862	481	3	small	small	ADJ
taxlaw-2862	481	4	firm	firm	NOUN
taxlaw-2862	481	5	,	,	PUNCT
taxlaw-2862	481	6	it	it	PRON
taxlaw-2862	481	7	is	be	AUX
taxlaw-2862	481	8	as	as	SCONJ
taxlaw-2862	481	9	if	if	SCONJ
taxlaw-2862	481	10	a	a	DET
taxlaw-2862	481	11	$	$	SYM
taxlaw-2862	481	12	5	5	NUM
taxlaw-2862	481	13	bill	bill	NOUN
taxlaw-2862	481	14	is	be	AUX
taxlaw-2862	481	15	set	set	VERB
taxlaw-2862	481	16	on	on	ADP
taxlaw-2862	481	17	fire	fire	NOUN
taxlaw-2862	481	18	(	(	PUNCT
taxlaw-2862	481	19	or	or	CCONJ
taxlaw-2862	481	20	paid	pay	VERB
taxlaw-2862	481	21	over	over	ADP
taxlaw-2862	481	22	to	to	ADP
taxlaw-2862	481	23	an	an	DET
taxlaw-2862	481	24	accountant	accountant	NOUN
taxlaw-2862	481	25	)	)	PUNCT
taxlaw-2862	481	26	out	out	ADP
taxlaw-2862	481	27	of	of	ADP
taxlaw-2862	481	28	every	every	DET
taxlaw-2862	481	29	$	$	SYM
taxlaw-2862	481	30	100	100	NUM
taxlaw-2862	481	31	that	that	PRON
taxlaw-2862	481	32	comes	come	VERB
taxlaw-2862	481	33	in	in	ADP
taxlaw-2862	481	34	,	,	PUNCT
taxlaw-2862	481	35	merely	merely	ADV
taxlaw-2862	481	36	to	to	PART
taxlaw-2862	481	37	address	address	VERB
taxlaw-2862	481	38	the	the	DET
taxlaw-2862	481	39	issue	issue	NOUN
taxlaw-2862	481	40	of	of	ADP
taxlaw-2862	481	41	vat	vat	NOUN
taxlaw-2862	481	42	compliance	compliance	NOUN
taxlaw-2862	481	43	.	.	PUNCT
taxlaw-2862	482	1	while	while	SCONJ
taxlaw-2862	482	2	this	this	DET
taxlaw-2862	482	3	extreme	extreme	ADJ
taxlaw-2862	482	4	situation	situation	NOUN
taxlaw-2862	482	5	is	be	AUX
taxlaw-2862	482	6	highly	highly	ADV
taxlaw-2862	482	7	unrealistic	unrealistic	ADJ
taxlaw-2862	482	8	,	,	PUNCT
taxlaw-2862	482	9	fixed	fix	VERB
taxlaw-2862	482	10	registration	registration	NOUN
taxlaw-2862	482	11	costs	cost	NOUN
taxlaw-2862	482	12	(	(	PUNCT
taxlaw-2862	482	13	and	and	CCONJ
taxlaw-2862	482	14	fixed	fix	VERB
taxlaw-2862	482	15	annual	annual	ADJ
taxlaw-2862	482	16	filing	filing	NOUN
taxlaw-2862	482	17	costs	cost	NOUN
taxlaw-2862	482	18	)	)	PUNCT
taxlaw-2862	482	19	are	be	AUX
taxlaw-2862	482	20	a	a	DET
taxlaw-2862	482	21	persistent	persistent	ADJ
taxlaw-2862	482	22	problem	problem	NOUN
taxlaw-2862	482	23	that	that	PRON
taxlaw-2862	482	24	dogs	dog	VERB
taxlaw-2862	482	25	the	the	DET
taxlaw-2862	482	26	vat	vat	NOUN
taxlaw-2862	482	27	.	.	PUNCT
taxlaw-2862	483	1	moreover	moreover	ADV
taxlaw-2862	483	2	,	,	PUNCT
taxlaw-2862	483	3	presumably	presumably	ADV
taxlaw-2862	483	4	keen	keen	PROPN
taxlaw-2862	483	5	&	&	CCONJ
taxlaw-2862	483	6	mintz	mintz	PROPN
taxlaw-2862	483	7	add	add	VERB
taxlaw-2862	483	8	the	the	DET
taxlaw-2862	483	9	variable	variable	ADJ
taxlaw-2862	483	10	cost	cost	NOUN
taxlaw-2862	483	11	component	component	NOUN
taxlaw-2862	483	12	of	of	ADP
taxlaw-2862	483	13	compliance	compliance	NOUN
taxlaw-2862	483	14	costs	cost	NOUN
taxlaw-2862	483	15	to	to	PART
taxlaw-2862	483	16	make	make	VERB
taxlaw-2862	483	17	the	the	DET
taxlaw-2862	483	18	setup	setup	NOUN
taxlaw-2862	483	19	of	of	ADP
taxlaw-2862	483	20	the	the	DET
taxlaw-2862	483	21	general	general	ADJ
taxlaw-2862	483	22	model	model	NOUN
taxlaw-2862	483	23	less	less	ADV
taxlaw-2862	483	24	unrealistic	unrealistic	ADJ
taxlaw-2862	483	25	.	.	PUNCT
taxlaw-2862	484	1	84	84	NUM
taxlaw-2862	484	2	see	see	VERB
taxlaw-2862	484	3	keen	keen	PROPN
taxlaw-2862	484	4	&	&	CCONJ
taxlaw-2862	484	5	mintz	mintz	PROPN
taxlaw-2862	484	6	,	,	PUNCT
taxlaw-2862	484	7	supra	supra	PROPN
taxlaw-2862	484	8	note	note	PROPN
taxlaw-2862	484	9	20	20	NUM
taxlaw-2862	484	10	,	,	PUNCT
taxlaw-2862	484	11	at	at	ADP
taxlaw-2862	484	12	564	564	NUM
taxlaw-2862	484	13	(	(	PUNCT
taxlaw-2862	484	14	noting	note	VERB
taxlaw-2862	484	15	with	with	ADP
taxlaw-2862	484	16	respect	respect	NOUN
taxlaw-2862	484	17	to	to	ADP
taxlaw-2862	484	18	the	the	DET
taxlaw-2862	484	19	simple	simple	ADJ
taxlaw-2862	484	20	model	model	NOUN
taxlaw-2862	484	21	that	that	SCONJ
taxlaw-2862	484	22	despite	despite	SCONJ
taxlaw-2862	484	23	the	the	DET
taxlaw-2862	484	24	presence	presence	NOUN
taxlaw-2862	484	25	of	of	ADP
taxlaw-2862	484	26	“	"	PUNCT
taxlaw-2862	484	27	vertical	vertical	ADJ
taxlaw-2862	484	28	equity	equity	NOUN
taxlaw-2862	484	29	concerns	concern	NOUN
taxlaw-2862	484	30	…	…	PUNCT
taxlaw-2862	484	31	in	in	ADP
taxlaw-2862	484	32	any	any	DET
taxlaw-2862	484	33	event	event	NOUN
taxlaw-2862	484	34	,	,	PUNCT
taxlaw-2862	484	35	we	we	PRON
taxlaw-2862	484	36	focus	focus	VERB
taxlaw-2862	484	37	here	here	ADV
taxlaw-2862	484	38	on	on	ADP
taxlaw-2862	484	39	the	the	DET
taxlaw-2862	484	40	efficiency	efficiency	NOUN
taxlaw-2862	484	41	aspect	aspect	NOUN
taxlaw-2862	484	42	”	"	PUNCT
taxlaw-2862	484	43	)	)	PUNCT
taxlaw-2862	484	44	.	.	PUNCT
taxlaw-2862	485	1	85	85	NUM
taxlaw-2862	485	2	see	see	VERB
taxlaw-2862	485	3	i	i	PRON
taxlaw-2862	485	4	d.	d.	PROPN
taxlaw-2862	485	5	at	at	ADP
taxlaw-2862	485	6	562	562	NUM
taxlaw-2862	485	7	.	.	PUNCT
taxlaw-2862	486	1	ebrill	ebrill	NOUN
taxlaw-2862	486	2	et	et	PROPN
taxlaw-2862	486	3	al	al	PROPN
taxlaw-2862	486	4	.	.	PROPN
taxlaw-2862	487	1	provide	provide	VERB
taxlaw-2862	487	2	another	another	DET
taxlaw-2862	487	3	explanation	explanation	NOUN
taxlaw-2862	487	4	that	that	PRON
taxlaw-2862	487	5	may	may	AUX
taxlaw-2862	487	6	be	be	AUX
taxlaw-2862	487	7	helpful	helpful	ADJ
taxlaw-2862	487	8	:	:	PUNCT
taxlaw-2862	487	9	“	"	PUNCT
taxlaw-2862	487	10	[	[	X
taxlaw-2862	487	11	s]uppose	s]uppose	ADP
taxlaw-2862	487	12	that	that	SCONJ
taxlaw-2862	487	13	the	the	DET
taxlaw-2862	487	14	government	government	NOUN
taxlaw-2862	487	15	values	value	VERB
taxlaw-2862	487	16	an	an	DET
taxlaw-2862	487	17	additional	additional	ADJ
taxlaw-2862	487	18	$	$	SYM
taxlaw-2862	487	19	1	1	NUM
taxlaw-2862	487	20	of	of	ADP
taxlaw-2862	487	21	revenue	revenue	NOUN
taxlaw-2862	487	22	at	at	ADP
taxlaw-2862	487	23	$	$	SYM
taxlaw-2862	487	24	δ	δ	PROPN
taxlaw-2862	487	25	.	.	PUNCT
taxlaw-2862	488	1	clearly	clearly	ADV
taxlaw-2862	488	2	,	,	PUNCT
taxlaw-2862	488	3	one	one	PRON
taxlaw-2862	488	4	expects	expect	VERB
taxlaw-2862	488	5	that	that	SCONJ
taxlaw-2862	488	6	δ	δ	PROPN
taxlaw-2862	488	7	>	>	X
taxlaw-2862	488	8	1	1	NUM
taxlaw-2862	488	9	,	,	PUNCT
taxlaw-2862	488	10	since	since	SCONJ
taxlaw-2862	488	11	the	the	DET
taxlaw-2862	488	12	only	only	ADJ
taxlaw-2862	488	13	rationale	rationale	NOUN
taxlaw-2862	488	14	for	for	ADP
taxlaw-2862	488	15	raising	raise	VERB
taxlaw-2862	488	16	revenue	revenue	NOUN
taxlaw-2862	488	17	is	be	AUX
taxlaw-2862	488	18	the	the	DET
taxlaw-2862	488	19	belief	belief	NOUN
taxlaw-2862	488	20	that	that	SCONJ
taxlaw-2862	488	21	resources	resource	NOUN
taxlaw-2862	488	22	are	be	AUX
taxlaw-2862	488	23	more	more	ADV
taxlaw-2862	488	24	valuable	valuable	ADJ
taxlaw-2862	488	25	to	to	ADP
taxlaw-2862	488	26	society	society	NOUN
taxlaw-2862	488	27	in	in	ADP
taxlaw-2862	488	28	the	the	DET
taxlaw-2862	488	29	hands	hand	NOUN
taxlaw-2862	488	30	of	of	ADP
taxlaw-2862	488	31	the	the	DET
taxlaw-2862	488	32	government	government	NOUN
taxlaw-2862	488	33	than	than	ADP
taxlaw-2862	488	34	in	in	ADP
taxlaw-2862	488	35	those	those	PRON
taxlaw-2862	488	36	of	of	ADP
taxlaw-2862	488	37	the	the	DET
taxlaw-2862	488	38	taxpayers	taxpayer	NOUN
taxlaw-2862	488	39	.	.	PUNCT
taxlaw-2862	489	1	put	put	VERB
taxlaw-2862	489	2	differently	differently	ADV
taxlaw-2862	489	3	,	,	PUNCT
taxlaw-2862	489	4	since	since	SCONJ
taxlaw-2862	489	5	taxation	taxation	NOUN
taxlaw-2862	489	6	involves	involve	VERB
taxlaw-2862	489	7	costs	cost	NOUN
taxlaw-2862	489	8	to	to	ADP
taxlaw-2862	489	9	the	the	DET
taxlaw-2862	489	10	private	private	ADJ
taxlaw-2862	489	11	sector	sector	NOUN
taxlaw-2862	489	12	additional	additional	ADJ
taxlaw-2862	489	13	to	to	ADP
taxlaw-2862	489	14	those	those	PRON
taxlaw-2862	489	15	of	of	ADP
taxlaw-2862	489	16	the	the	DET
taxlaw-2862	489	17	resource	resource	NOUN
taxlaw-2862	489	18	transfer	transfer	NOUN
taxlaw-2862	489	19	itself	itself	PRON
taxlaw-2862	489	20	—	—	PUNCT
taxlaw-2862	489	21	because	because	SCONJ
taxlaw-2862	489	22	it	it	PRON
taxlaw-2862	489	23	[	[	X
taxlaw-2862	489	24	the	the	DET
taxlaw-2862	489	25	tax	tax	NOUN
taxlaw-2862	489	26	]	]	PUNCT
taxlaw-2862	489	27	distorts	distort	VERB
taxlaw-2862	489	28	economic	economic	ADJ
taxlaw-2862	489	29	activity	activity	NOUN
taxlaw-2862	489	30	—	—	PUNCT
taxlaw-2862	489	31	an	an	DET
taxlaw-2862	489	32	additional	additional	ADJ
taxlaw-2862	489	33	$	$	SYM
taxlaw-2862	489	34	1	1	NUM
taxlaw-2862	489	35	of	of	ADP
taxlaw-2862	489	36	revenue	revenue	NOUN
taxlaw-2862	489	37	should	should	AUX
taxlaw-2862	489	38	only	only	ADV
taxlaw-2862	489	39	be	be	AUX
taxlaw-2862	489	40	raised	raise	VERB
taxlaw-2862	489	41	if	if	SCONJ
taxlaw-2862	489	42	the	the	DET
taxlaw-2862	489	43	uses	use	NOUN
taxlaw-2862	489	44	to	to	PART
taxlaw-2862	489	45	which	which	PRON
taxlaw-2862	489	46	it	it	PRON
taxlaw-2862	489	47	is	be	AUX
taxlaw-2862	489	48	put	put	VERB
taxlaw-2862	489	49	are	be	AUX
taxlaw-2862	489	50	valued	value	VERB
taxlaw-2862	489	51	by	by	ADP
taxlaw-2862	489	52	society	society	NOUN
taxlaw-2862	489	53	at	at	ADP
taxlaw-2862	489	54	more	more	ADJ
taxlaw-2862	489	55	than	than	ADP
taxlaw-2862	489	56	$	$	SYM
taxlaw-2862	489	57	1	1	NUM
taxlaw-2862	489	58	.	.	PUNCT
taxlaw-2862	490	1	indeed	indeed	ADV
taxlaw-2862	490	2	,	,	PUNCT
taxlaw-2862	490	3	δ-1	δ-1	PROPN
taxlaw-2862	490	4	198	198	NUM
taxlaw-2862	490	5	columbia	columbia	PROPN
taxlaw-2862	490	6	journal	journal	PROPN
taxlaw-2862	490	7	of	of	ADP
taxlaw-2862	490	8	tax	tax	NOUN
taxlaw-2862	490	9	law	law	NOUN
taxlaw-2862	490	10	[	[	X
taxlaw-2862	490	11	vol.9:177	vol.9:177	X
taxlaw-2862	490	12	(	(	PUNCT
taxlaw-2862	490	13	which	which	PRON
taxlaw-2862	490	14	is	be	AUX
taxlaw-2862	490	15	taken	take	VERB
taxlaw-2862	490	16	as	as	ADP
taxlaw-2862	490	17	fixed	fix	VERB
taxlaw-2862	490	18	)	)	PUNCT
taxlaw-2862	490	19	,	,	PUNCT
taxlaw-2862	490	20	and	and	CCONJ
taxlaw-2862	490	21	the	the	DET
taxlaw-2862	490	22	average	average	ADJ
taxlaw-2862	490	23	ratio	ratio	NOUN
taxlaw-2862	490	24	of	of	ADP
taxlaw-2862	490	25	value	value	NOUN
taxlaw-2862	490	26	-	-	PUNCT
taxlaw-2862	490	27	added	add	VERB
taxlaw-2862	490	28	to	to	ADP
taxlaw-2862	490	29	unit	unit	NOUN
taxlaw-2862	490	30	of	of	ADP
taxlaw-2862	490	31	output	output	NOUN
taxlaw-2862	490	32	represented	represent	VERB
taxlaw-2862	490	33	in	in	ADP
taxlaw-2862	490	34	each	each	DET
taxlaw-2862	490	35	sale	sale	NOUN
taxlaw-2862	490	36	.	.	PUNCT
taxlaw-2862	491	1	the	the	DET
taxlaw-2862	491	2	last	last	ADJ
taxlaw-2862	491	3	parameter	parameter	NOUN
taxlaw-2862	491	4	,	,	PUNCT
taxlaw-2862	491	5	the	the	DET
taxlaw-2862	491	6	proportion	proportion	NOUN
taxlaw-2862	491	7	of	of	ADP
taxlaw-2862	491	8	value	value	NOUN
taxlaw-2862	491	9	-	-	PUNCT
taxlaw-2862	491	10	added	add	VERB
taxlaw-2862	491	11	that	that	PRON
taxlaw-2862	491	12	is	be	AUX
taxlaw-2862	491	13	embedded	embed	VERB
taxlaw-2862	491	14	in	in	ADP
taxlaw-2862	491	15	the	the	DET
taxlaw-2862	491	16	average	average	ADJ
taxlaw-2862	491	17	sale	sale	NOUN
taxlaw-2862	491	18	in	in	ADP
taxlaw-2862	491	19	the	the	DET
taxlaw-2862	491	20	economy	economy	NOUN
taxlaw-2862	491	21	,	,	PUNCT
taxlaw-2862	491	22	merits	merit	VERB
taxlaw-2862	491	23	explanation	explanation	NOUN
taxlaw-2862	491	24	.	.	PUNCT
taxlaw-2862	492	1	as	as	SCONJ
taxlaw-2862	492	2	noted	note	VERB
taxlaw-2862	492	3	above	above	ADP
taxlaw-2862	492	4	,	,	PUNCT
taxlaw-2862	492	5	value	value	NOUN
taxlaw-2862	492	6	-	-	PUNCT
taxlaw-2862	492	7	added	add	VERB
taxlaw-2862	492	8	is	be	AUX
taxlaw-2862	492	9	the	the	DET
taxlaw-2862	492	10	difference	difference	NOUN
taxlaw-2862	492	11	between	between	ADP
taxlaw-2862	492	12	taxed	tax	VERB
taxlaw-2862	492	13	outputs	output	NOUN
taxlaw-2862	492	14	and	and	CCONJ
taxlaw-2862	492	15	taxed	tax	VERB
taxlaw-2862	492	16	inputs	input	NOUN
taxlaw-2862	492	17	.	.	PUNCT
taxlaw-2862	493	1	what	what	PRON
taxlaw-2862	493	2	makes	make	VERB
taxlaw-2862	493	3	“	"	PUNCT
taxlaw-2862	493	4	value	value	NOUN
taxlaw-2862	493	5	-	-	PUNCT
taxlaw-2862	493	6	added	add	VERB
taxlaw-2862	493	7	”	"	PUNCT
taxlaw-2862	493	8	a	a	DET
taxlaw-2862	493	9	higher	high	ADJ
taxlaw-2862	493	10	proportion	proportion	NOUN
taxlaw-2862	493	11	of	of	ADP
taxlaw-2862	493	12	sales	sale	NOUN
taxlaw-2862	493	13	in	in	ADP
taxlaw-2862	493	14	a	a	DET
taxlaw-2862	493	15	given	give	VERB
taxlaw-2862	493	16	economy	economy	NOUN
taxlaw-2862	493	17	is	be	AUX
taxlaw-2862	493	18	the	the	DET
taxlaw-2862	493	19	average	average	ADJ
taxlaw-2862	493	20	amount	amount	NOUN
taxlaw-2862	493	21	of	of	ADP
taxlaw-2862	493	22	labor	labor	NOUN
taxlaw-2862	493	23	and	and	CCONJ
taxlaw-2862	493	24	other	other	ADJ
taxlaw-2862	493	25	untaxed	untaxed	ADJ
taxlaw-2862	493	26	inputs	input	NOUN
taxlaw-2862	493	27	,	,	PUNCT
taxlaw-2862	493	28	plus	plus	CCONJ
taxlaw-2862	493	29	profit	profit	NOUN
taxlaw-2862	493	30	,	,	PUNCT
taxlaw-2862	493	31	represented	represent	VERB
taxlaw-2862	493	32	in	in	ADP
taxlaw-2862	493	33	the	the	DET
taxlaw-2862	493	34	average	average	ADJ
taxlaw-2862	493	35	sale	sale	NOUN
taxlaw-2862	493	36	.	.	PUNCT
taxlaw-2862	494	1	for	for	ADP
taxlaw-2862	494	2	example	example	NOUN
taxlaw-2862	494	3	,	,	PUNCT
taxlaw-2862	494	4	suppose	suppose	VERB
taxlaw-2862	494	5	an	an	DET
taxlaw-2862	494	6	individual	individual	ADJ
taxlaw-2862	494	7	works	work	NOUN
taxlaw-2862	494	8	as	as	ADP
taxlaw-2862	494	9	an	an	DET
taxlaw-2862	494	10	independent	independent	ADJ
taxlaw-2862	494	11	contractor	contractor	NOUN
taxlaw-2862	494	12	and	and	CCONJ
taxlaw-2862	494	13	the	the	DET
taxlaw-2862	494	14	only	only	ADJ
taxlaw-2862	494	15	input	input	NOUN
taxlaw-2862	494	16	she	she	PRON
taxlaw-2862	494	17	needs	need	VERB
taxlaw-2862	494	18	to	to	PART
taxlaw-2862	494	19	supply	supply	VERB
taxlaw-2862	494	20	is	be	AUX
taxlaw-2862	494	21	her	her	PRON
taxlaw-2862	494	22	own	own	ADJ
taxlaw-2862	494	23	labor	labor	NOUN
taxlaw-2862	494	24	.	.	PUNCT
taxlaw-2862	495	1	here	here	ADV
taxlaw-2862	495	2	,	,	PUNCT
taxlaw-2862	495	3	the	the	DET
taxlaw-2862	495	4	ratio	ratio	NOUN
taxlaw-2862	495	5	of	of	ADP
taxlaw-2862	495	6	value	value	NOUN
taxlaw-2862	495	7	added	add	VERB
taxlaw-2862	495	8	to	to	ADP
taxlaw-2862	495	9	the	the	DET
taxlaw-2862	495	10	total	total	ADJ
taxlaw-2862	495	11	value	value	NOUN
taxlaw-2862	495	12	of	of	ADP
taxlaw-2862	495	13	the	the	DET
taxlaw-2862	495	14	sale	sale	NOUN
taxlaw-2862	495	15	will	will	AUX
taxlaw-2862	495	16	be	be	AUX
taxlaw-2862	495	17	one	one	NUM
taxlaw-2862	495	18	(	(	PUNCT
taxlaw-2862	495	19	unity	unity	NOUN
taxlaw-2862	495	20	)	)	PUNCT
taxlaw-2862	495	21	,	,	PUNCT
taxlaw-2862	495	22	because	because	SCONJ
taxlaw-2862	495	23	there	there	PRON
taxlaw-2862	495	24	are	be	VERB
taxlaw-2862	495	25	zero	zero	NUM
taxlaw-2862	495	26	taxed	tax	VERB
taxlaw-2862	495	27	outputs	output	NOUN
taxlaw-2862	495	28	.	.	PUNCT
taxlaw-2862	496	1	in	in	ADP
taxlaw-2862	496	2	this	this	DET
taxlaw-2862	496	3	case	case	NOUN
taxlaw-2862	496	4	,	,	PUNCT
taxlaw-2862	496	5	the	the	DET
taxlaw-2862	496	6	vat	vat	NOUN
taxlaw-2862	496	7	functions	function	NOUN
taxlaw-2862	496	8	much	much	ADJ
taxlaw-2862	496	9	like	like	ADP
taxlaw-2862	496	10	a	a	DET
taxlaw-2862	496	11	turnover	turnover	NOUN
taxlaw-2862	496	12	tax	tax	NOUN
taxlaw-2862	496	13	.	.	PUNCT
taxlaw-2862	497	1	a	a	DET
taxlaw-2862	497	2	brief	brief	ADJ
taxlaw-2862	497	3	summary	summary	NOUN
taxlaw-2862	497	4	of	of	ADP
taxlaw-2862	497	5	the	the	DET
taxlaw-2862	497	6	results	result	NOUN
taxlaw-2862	497	7	of	of	ADP
taxlaw-2862	497	8	the	the	DET
taxlaw-2862	497	9	simple	simple	ADJ
taxlaw-2862	497	10	model	model	NOUN
taxlaw-2862	497	11	helps	helps	AUX
taxlaw-2862	497	12	motivate	motivate	VERB
taxlaw-2862	497	13	the	the	DET
taxlaw-2862	497	14	discussion	discussion	NOUN
taxlaw-2862	497	15	of	of	ADP
taxlaw-2862	497	16	the	the	DET
taxlaw-2862	497	17	more	more	ADV
taxlaw-2862	497	18	general	general	ADJ
taxlaw-2862	497	19	model	model	NOUN
taxlaw-2862	497	20	.	.	PUNCT
taxlaw-2862	498	1	first	first	ADV
taxlaw-2862	498	2	,	,	PUNCT
taxlaw-2862	498	3	holding	hold	VERB
taxlaw-2862	498	4	other	other	ADJ
taxlaw-2862	498	5	parameter	parameter	NOUN
taxlaw-2862	498	6	values	value	NOUN
taxlaw-2862	498	7	constant	constant	ADJ
taxlaw-2862	498	8	,	,	PUNCT
taxlaw-2862	498	9	an	an	DET
taxlaw-2862	498	10	increase	increase	NOUN
taxlaw-2862	498	11	in	in	ADP
taxlaw-2862	498	12	either	either	CCONJ
taxlaw-2862	498	13	average	average	ADJ
taxlaw-2862	498	14	taxpayer	taxpayer	NOUN
taxlaw-2862	498	15	compliance	compliance	NOUN
taxlaw-2862	498	16	costs	cost	NOUN
taxlaw-2862	498	17	or	or	CCONJ
taxlaw-2862	498	18	average	average	ADJ
taxlaw-2862	498	19	government	government	NOUN
taxlaw-2862	498	20	administration	administration	NOUN
taxlaw-2862	498	21	costs	cost	NOUN
taxlaw-2862	498	22	should	should	AUX
taxlaw-2862	498	23	imply	imply	VERB
taxlaw-2862	498	24	a	a	DET
taxlaw-2862	498	25	higher	high	ADJ
taxlaw-2862	498	26	threshold	threshold	NOUN
taxlaw-2862	498	27	.	.	PUNCT
taxlaw-2862	499	1	as	as	ADP
taxlaw-2862	499	2	the	the	DET
taxlaw-2862	499	3	aggregate	aggregate	ADJ
taxlaw-2862	499	4	cost	cost	NOUN
taxlaw-2862	499	5	savings	saving	NOUN
taxlaw-2862	499	6	per	per	ADP
taxlaw-2862	499	7	firm	firm	NOUN
taxlaw-2862	499	8	(	(	PUNCT
taxlaw-2862	499	9	from	from	ADP
taxlaw-2862	499	10	both	both	DET
taxlaw-2862	499	11	sources	source	NOUN
taxlaw-2862	499	12	)	)	PUNCT
taxlaw-2862	499	13	associated	associate	VERB
taxlaw-2862	499	14	with	with	ADP
taxlaw-2862	499	15	raising	raise	VERB
taxlaw-2862	499	16	the	the	DET
taxlaw-2862	499	17	threshold	threshold	NOUN
taxlaw-2862	499	18	increase	increase	NOUN
taxlaw-2862	499	19	,	,	PUNCT
taxlaw-2862	499	20	it	it	PRON
taxlaw-2862	499	21	makes	make	VERB
taxlaw-2862	499	22	sense	sense	NOUN
taxlaw-2862	499	23	to	to	PART
taxlaw-2862	499	24	raise	raise	VERB
taxlaw-2862	499	25	the	the	DET
taxlaw-2862	499	26	threshold	threshold	NOUN
taxlaw-2862	499	27	.	.	PUNCT
taxlaw-2862	500	1	second	second	ADJ
taxlaw-2862	500	2	,	,	PUNCT
taxlaw-2862	500	3	an	an	DET
taxlaw-2862	500	4	increase	increase	NOUN
taxlaw-2862	500	5	in	in	ADP
taxlaw-2862	500	6	the	the	DET
taxlaw-2862	500	7	need	need	NOUN
taxlaw-2862	500	8	for	for	ADP
taxlaw-2862	500	9	public	public	ADJ
taxlaw-2862	500	10	funds	fund	NOUN
taxlaw-2862	500	11	(	(	PUNCT
taxlaw-2862	500	12	e.g.	e.g.	ADV
taxlaw-2862	500	13	,	,	PUNCT
taxlaw-2862	500	14	a	a	DET
taxlaw-2862	500	15	higher	high	ADJ
taxlaw-2862	500	16	marginal	marginal	ADJ
taxlaw-2862	500	17	value	value	NOUN
taxlaw-2862	500	18	of	of	ADP
taxlaw-2862	500	19	public	public	ADJ
taxlaw-2862	500	20	funds	fund	NOUN
taxlaw-2862	500	21	parameter	parameter	NOUN
taxlaw-2862	500	22	)	)	PUNCT
taxlaw-2862	500	23	implies	imply	VERB
taxlaw-2862	500	24	a	a	DET
taxlaw-2862	500	25	lower	low	ADJ
taxlaw-2862	500	26	threshold	threshold	NOUN
taxlaw-2862	500	27	.	.	PUNCT
taxlaw-2862	501	1	this	this	PRON
taxlaw-2862	501	2	is	be	AUX
taxlaw-2862	501	3	because	because	SCONJ
taxlaw-2862	501	4	incurring	incur	VERB
taxlaw-2862	501	5	compliance	compliance	NOUN
taxlaw-2862	501	6	and	and	CCONJ
taxlaw-2862	501	7	administration	administration	NOUN
taxlaw-2862	501	8	costs	cost	NOUN
taxlaw-2862	501	9	makes	make	VERB
taxlaw-2862	501	10	more	more	ADJ
taxlaw-2862	501	11	sense	sense	NOUN
taxlaw-2862	501	12	when	when	SCONJ
taxlaw-2862	501	13	the	the	DET
taxlaw-2862	501	14	social	social	ADJ
taxlaw-2862	501	15	payoff	payoff	NOUN
taxlaw-2862	501	16	of	of	ADP
taxlaw-2862	501	17	each	each	DET
taxlaw-2862	501	18	additional	additional	ADJ
taxlaw-2862	501	19	tax	tax	NOUN
taxlaw-2862	501	20	dollar	dollar	NOUN
taxlaw-2862	501	21	increases	increase	NOUN
taxlaw-2862	501	22	.	.	PUNCT
taxlaw-2862	502	1	third	third	ADV
taxlaw-2862	502	2	,	,	PUNCT
taxlaw-2862	502	3	a	a	DET
taxlaw-2862	502	4	higher	high	ADJ
taxlaw-2862	502	5	rate	rate	NOUN
taxlaw-2862	502	6	of	of	ADP
taxlaw-2862	502	7	vat	vat	NOUN
taxlaw-2862	502	8	implies	imply	VERB
taxlaw-2862	502	9	a	a	DET
taxlaw-2862	502	10	lower	low	ADJ
taxlaw-2862	502	11	registration	registration	NOUN
taxlaw-2862	502	12	threshold	threshold	NOUN
taxlaw-2862	502	13	because	because	SCONJ
taxlaw-2862	502	14	more	more	ADJ
taxlaw-2862	502	15	revenue	revenue	NOUN
taxlaw-2862	502	16	will	will	AUX
taxlaw-2862	502	17	be	be	AUX
taxlaw-2862	502	18	sacrificed	sacrifice	VERB
taxlaw-2862	502	19	for	for	ADP
taxlaw-2862	502	20	each	each	DET
taxlaw-2862	502	21	firm	firm	NOUN
taxlaw-2862	502	22	that	that	PRON
taxlaw-2862	502	23	falls	fall	VERB
taxlaw-2862	502	24	below	below	ADP
taxlaw-2862	502	25	the	the	DET
taxlaw-2862	502	26	threshold	threshold	NOUN
taxlaw-2862	502	27	.	.	PUNCT
taxlaw-2862	503	1	fourth	fourth	ADJ
taxlaw-2862	503	2	,	,	PUNCT
taxlaw-2862	503	3	a	a	DET
taxlaw-2862	503	4	higher	high	ADJ
taxlaw-2862	503	5	ratio	ratio	NOUN
taxlaw-2862	503	6	of	of	ADP
taxlaw-2862	503	7	value	value	NOUN
taxlaw-2862	503	8	-	-	PUNCT
taxlaw-2862	503	9	added	add	VERB
taxlaw-2862	503	10	to	to	ADP
taxlaw-2862	503	11	unit	unit	NOUN
taxlaw-2862	503	12	of	of	ADP
taxlaw-2862	503	13	output	output	NOUN
taxlaw-2862	503	14	implies	imply	VERB
taxlaw-2862	503	15	a	a	DET
taxlaw-2862	503	16	lower	low	ADJ
taxlaw-2862	503	17	optimal	optimal	ADJ
taxlaw-2862	503	18	registration	registration	NOUN
taxlaw-2862	503	19	threshold.86	threshold.86	NOUN
taxlaw-2862	503	20	as	as	SCONJ
taxlaw-2862	503	21	noted	note	VERB
taxlaw-2862	503	22	by	by	ADP
taxlaw-2862	503	23	international	international	ADJ
taxlaw-2862	503	24	tax	tax	NOUN
taxlaw-2862	503	25	dialogue	dialogue	NOUN
taxlaw-2862	503	26	,	,	PUNCT
taxlaw-2862	503	27	this	this	DET
taxlaw-2862	503	28	result	result	NOUN
taxlaw-2862	503	29	“	"	PUNCT
taxlaw-2862	503	30	makes	make	VERB
taxlaw-2862	503	31	a	a	DET
taxlaw-2862	503	32	case	case	NOUN
taxlaw-2862	503	33	for	for	ADP
taxlaw-2862	503	34	setting	set	VERB
taxlaw-2862	503	35	a	a	DET
taxlaw-2862	503	36	reduced	reduce	VERB
taxlaw-2862	503	37	threshold	threshold	NOUN
taxlaw-2862	503	38	for	for	ADP
taxlaw-2862	503	39	more	more	ADV
taxlaw-2862	503	40	profitable	profitable	ADJ
taxlaw-2862	503	41	and/or	and/or	CCONJ
taxlaw-2862	503	42	labor	labor	NOUN
taxlaw-2862	503	43	intensive	intensive	ADJ
taxlaw-2862	503	44	activities	activity	NOUN
taxlaw-2862	503	45	.	.	PUNCT
taxlaw-2862	504	1	”87	”87	PROPN
taxlaw-2862	504	2	although	although	SCONJ
taxlaw-2862	504	3	vat	vat	NOUN
taxlaw-2862	504	4	orthodoxy	orthodoxy	NOUN
taxlaw-2862	504	5	dictates	dictate	VERB
taxlaw-2862	504	6	a	a	DET
taxlaw-2862	504	7	single	single	ADJ
taxlaw-2862	504	8	rate	rate	NOUN
taxlaw-2862	504	9	across	across	ADP
taxlaw-2862	504	10	a	a	DET
taxlaw-2862	504	11	broad	broad	ADJ
taxlaw-2862	504	12	base	base	NOUN
taxlaw-2862	504	13	with	with	ADP
taxlaw-2862	504	14	no	no	DET
taxlaw-2862	504	15	exemptions	exemption	NOUN
taxlaw-2862	504	16	,	,	PUNCT
taxlaw-2862	504	17	this	this	DET
taxlaw-2862	504	18	last	last	ADJ
taxlaw-2862	504	19	insight	insight	NOUN
taxlaw-2862	504	20	from	from	ADP
taxlaw-2862	504	21	keen	keen	ADJ
taxlaw-2862	504	22	and	and	CCONJ
taxlaw-2862	504	23	mintz	mintz	PROPN
taxlaw-2862	504	24	’s	’s	PART
taxlaw-2862	504	25	model	model	NOUN
taxlaw-2862	504	26	provides	provide	VERB
taxlaw-2862	504	27	some	some	DET
taxlaw-2862	504	28	support	support	NOUN
taxlaw-2862	504	29	for	for	ADP
taxlaw-2862	504	30	a	a	DET
taxlaw-2862	504	31	structure	structure	NOUN
taxlaw-2862	504	32	observed	observe	VERB
taxlaw-2862	504	33	in	in	ADP
taxlaw-2862	504	34	a	a	DET
taxlaw-2862	504	35	handful	handful	NOUN
taxlaw-2862	504	36	of	of	ADP
taxlaw-2862	504	37	vat	vat	NOUN
taxlaw-2862	504	38	jurisdictions	jurisdiction	NOUN
taxlaw-2862	504	39	such	such	ADJ
taxlaw-2862	504	40	as	as	ADP
taxlaw-2862	504	41	france	france	PROPN
taxlaw-2862	504	42	,	,	PUNCT
taxlaw-2862	504	43	ireland	ireland	PROPN
taxlaw-2862	504	44	and	and	CCONJ
taxlaw-2862	504	45	malta	malta	PROPN
taxlaw-2862	504	46	:	:	PUNCT
taxlaw-2862	504	47	registration	registration	NOUN
taxlaw-2862	504	48	thresholds	threshold	NOUN
taxlaw-2862	504	49	for	for	ADP
taxlaw-2862	504	50	firms	firm	NOUN
taxlaw-2862	504	51	providing	provide	VERB
taxlaw-2862	504	52	services	service	NOUN
taxlaw-2862	504	53	are	be	AUX
taxlaw-2862	504	54	lower	low	ADJ
taxlaw-2862	504	55	than	than	ADP
taxlaw-2862	504	56	those	those	PRON
taxlaw-2862	504	57	applicable	applicable	ADJ
taxlaw-2862	504	58	to	to	ADP
taxlaw-2862	504	59	firms	firm	NOUN
taxlaw-2862	504	60	selling	sell	VERB
taxlaw-2862	504	61	goods	good	NOUN
taxlaw-2862	504	62	or	or	CCONJ
taxlaw-2862	504	63	manufacturing	manufacturing	NOUN
taxlaw-2862	504	64	products.88	products.88	NOUN
taxlaw-2862	504	65	2	2	NUM
taxlaw-2862	504	66	.	.	PUNCT
taxlaw-2862	504	67	model	model	NOUN
taxlaw-2862	504	68	with	with	ADP
taxlaw-2862	504	69	firm	firm	ADJ
taxlaw-2862	504	70	-	-	PUNCT
taxlaw-2862	504	71	size	size	NOUN
taxlaw-2862	504	72	effects	effect	NOUN
taxlaw-2862	504	73	keen	keen	ADJ
taxlaw-2862	504	74	and	and	CCONJ
taxlaw-2862	504	75	mintz	mintz	PROPN
taxlaw-2862	504	76	then	then	ADV
taxlaw-2862	504	77	move	move	VERB
taxlaw-2862	504	78	beyond	beyond	ADP
taxlaw-2862	504	79	the	the	DET
taxlaw-2862	504	80	simple	simple	ADJ
taxlaw-2862	504	81	model	model	NOUN
taxlaw-2862	504	82	,	,	PUNCT
taxlaw-2862	504	83	in	in	ADP
taxlaw-2862	504	84	which	which	PRON
taxlaw-2862	504	85	firm	firm	ADJ
taxlaw-2862	504	86	size	size	NOUN
taxlaw-2862	504	87	is	be	AUX
taxlaw-2862	504	88	static	static	ADJ
taxlaw-2862	504	89	in	in	ADP
taxlaw-2862	504	90	response	response	NOUN
taxlaw-2862	504	91	to	to	ADP
taxlaw-2862	504	92	the	the	DET
taxlaw-2862	504	93	threshold	threshold	NOUN
taxlaw-2862	504	94	,	,	PUNCT
taxlaw-2862	504	95	to	to	ADP
taxlaw-2862	504	96	a	a	DET
taxlaw-2862	504	97	general	general	ADJ
taxlaw-2862	504	98	-	-	PUNCT
taxlaw-2862	504	99	equilibrium	equilibrium	NOUN
taxlaw-2862	504	100	approach	approach	NOUN
taxlaw-2862	504	101	.	.	PUNCT
taxlaw-2862	505	1	in	in	ADP
taxlaw-2862	505	2	particular	particular	ADJ
taxlaw-2862	505	3	,	,	PUNCT
taxlaw-2862	505	4	their	their	PRON
taxlaw-2862	505	5	general	general	ADJ
taxlaw-2862	505	6	model	model	NOUN
taxlaw-2862	505	7	accounts	account	VERB
taxlaw-2862	505	8	for	for	ADP
taxlaw-2862	505	9	a	a	DET
taxlaw-2862	505	10	key	key	ADJ
taxlaw-2862	505	11	dynamic	dynamic	NOUN
taxlaw-2862	505	12	in	in	ADP
taxlaw-2862	505	13	thinking	think	VERB
taxlaw-2862	505	14	about	about	ADP
taxlaw-2862	505	15	optimal	optimal	ADJ
taxlaw-2862	505	16	registration	registration	NOUN
taxlaw-2862	505	17	thresholds	threshold	NOUN
taxlaw-2862	505	18	:	:	PUNCT
taxlaw-2862	505	19	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	505	20	’	'	PUNCT
taxlaw-2862	505	21	decisions	decision	NOUN
taxlaw-2862	505	22	about	about	ADP
taxlaw-2862	505	23	firm	firm	ADJ
taxlaw-2862	505	24	size	size	NOUN
taxlaw-2862	505	25	may	may	AUX
taxlaw-2862	505	26	be	be	AUX
taxlaw-2862	505	27	influenced	influence	VERB
taxlaw-2862	505	28	by	by	ADP
taxlaw-2862	505	29	the	the	DET
taxlaw-2862	505	30	registration	registration	NOUN
taxlaw-2862	505	31	threshold	threshold	NOUN
taxlaw-2862	505	32	.	.	PUNCT
taxlaw-2862	506	1	the	the	DET
taxlaw-2862	506	2	sharply	sharply	ADV
taxlaw-2862	506	3	discontinuous	discontinuous	ADJ
taxlaw-2862	506	4	treatment	treatment	NOUN
taxlaw-2862	506	5	of	of	ADP
taxlaw-2862	506	6	firms	firm	NOUN
taxlaw-2862	506	7	above	above	ADP
taxlaw-2862	506	8	and	and	CCONJ
taxlaw-2862	506	9	below	below	ADP
taxlaw-2862	506	10	the	the	DET
taxlaw-2862	506	11	threshold	threshold	NOUN
taxlaw-2862	506	12	can	can	AUX
taxlaw-2862	506	13	be	be	AUX
taxlaw-2862	506	14	thought	think	VERB
taxlaw-2862	506	15	of	of	ADP
taxlaw-2862	506	16	as	as	ADP
taxlaw-2862	506	17	corresponding	correspond	VERB
taxlaw-2862	506	18	precisely	precisely	ADV
taxlaw-2862	506	19	to	to	ADP
taxlaw-2862	506	20	the	the	DET
taxlaw-2862	506	21	deadweight	deadweight	NOUN
taxlaw-2862	506	22	loss	loss	NOUN
taxlaw-2862	506	23	associated	associate	VERB
taxlaw-2862	506	24	with	with	ADP
taxlaw-2862	506	25	the	the	DET
taxlaw-2862	506	26	distortion	distortion	NOUN
taxlaw-2862	506	27	of	of	ADP
taxlaw-2862	506	28	economic	economic	ADJ
taxlaw-2862	506	29	behavior	behavior	NOUN
taxlaw-2862	506	30	.	.	PUNCT
taxlaw-2862	506	31	”	"	PUNCT
taxlaw-2862	507	1	see	see	VERB
taxlaw-2862	507	2	ebrill	ebrill	NOUN
taxlaw-2862	507	3	et	et	PROPN
taxlaw-2862	507	4	al	al	PROPN
taxlaw-2862	507	5	.	.	PROPN
taxlaw-2862	507	6	,	,	PUNCT
taxlaw-2862	507	7	supra	supra	PROPN
taxlaw-2862	507	8	note	note	PROPN
taxlaw-2862	507	9	14	14	NUM
taxlaw-2862	507	10	,	,	PUNCT
taxlaw-2862	507	11	at	at	ADP
taxlaw-2862	507	12	118	118	NUM
taxlaw-2862	507	13	.	.	PUNCT
taxlaw-2862	507	14	86	86	NUM
taxlaw-2862	508	1	the	the	DET
taxlaw-2862	508	2	intuition	intuition	NOUN
taxlaw-2862	508	3	for	for	ADP
taxlaw-2862	508	4	this	this	DET
taxlaw-2862	508	5	result	result	NOUN
taxlaw-2862	508	6	is	be	AUX
taxlaw-2862	508	7	subtle	subtle	ADJ
taxlaw-2862	508	8	and	and	CCONJ
taxlaw-2862	508	9	not	not	PART
taxlaw-2862	508	10	covered	cover	VERB
taxlaw-2862	508	11	in	in	ADP
taxlaw-2862	508	12	the	the	DET
taxlaw-2862	508	13	treatment	treatment	NOUN
taxlaw-2862	508	14	of	of	ADP
taxlaw-2862	508	15	the	the	DET
taxlaw-2862	508	16	simple	simple	ADJ
taxlaw-2862	508	17	model	model	NOUN
taxlaw-2862	508	18	in	in	ADP
taxlaw-2862	508	19	ebrill	ebrill	PROPN
taxlaw-2862	508	20	et	et	PROPN
taxlaw-2862	508	21	al	al	PROPN
taxlaw-2862	508	22	.	.	PROPN
taxlaw-2862	509	1	see	see	VERB
taxlaw-2862	509	2	keen	keen	PROPN
taxlaw-2862	509	3	&	&	CCONJ
taxlaw-2862	509	4	mintz	mintz	PROPN
taxlaw-2862	509	5	,	,	PUNCT
taxlaw-2862	509	6	supra	supra	PROPN
taxlaw-2862	509	7	note	note	PROPN
taxlaw-2862	509	8	20	20	NUM
taxlaw-2862	509	9	,	,	PUNCT
taxlaw-2862	509	10	at	at	ADP
taxlaw-2862	509	11	569	569	NUM
taxlaw-2862	509	12	-	-	SYM
taxlaw-2862	509	13	70	70	NUM
taxlaw-2862	509	14	.	.	PUNCT
taxlaw-2862	510	1	but	but	CCONJ
taxlaw-2862	510	2	see	see	VERB
taxlaw-2862	510	3	ebrill	ebrill	NOUN
taxlaw-2862	510	4	et	et	PROPN
taxlaw-2862	510	5	al	al	PROPN
taxlaw-2862	510	6	.	.	PROPN
taxlaw-2862	510	7	,	,	PUNCT
taxlaw-2862	510	8	supra	supra	PROPN
taxlaw-2862	510	9	note	note	PROPN
taxlaw-2862	510	10	14	14	NUM
taxlaw-2862	510	11	,	,	PUNCT
taxlaw-2862	510	12	at	at	ADP
taxlaw-2862	510	13	120	120	NUM
taxlaw-2862	510	14	(	(	PUNCT
taxlaw-2862	510	15	“	"	PUNCT
taxlaw-2862	510	16	…	…	PUNCT
taxlaw-2862	510	17	[	[	X
taxlaw-2862	510	18	f]irms	f]irm	NOUN
taxlaw-2862	510	19	characterized	characterize	VERB
taxlaw-2862	510	20	by	by	ADP
taxlaw-2862	510	21	a	a	DET
taxlaw-2862	510	22	high	high	ADJ
taxlaw-2862	510	23	ratio	ratio	NOUN
taxlaw-2862	510	24	of	of	ADP
taxlaw-2862	510	25	value	value	NOUN
taxlaw-2862	510	26	-	-	PUNCT
taxlaw-2862	510	27	added	add	VERB
taxlaw-2862	510	28	to	to	ADP
taxlaw-2862	510	29	sales	sale	NOUN
taxlaw-2862	510	30	and	and	CCONJ
taxlaw-2862	510	31	selling	sell	VERB
taxlaw-2862	510	32	to	to	ADP
taxlaw-2862	510	33	unregistered	unregistered	ADJ
taxlaw-2862	510	34	purchases	purchase	NOUN
taxlaw-2862	510	35	—	—	PUNCT
taxlaw-2862	510	36	small	small	ADJ
taxlaw-2862	510	37	traders	trader	NOUN
taxlaw-2862	510	38	providing	provide	VERB
taxlaw-2862	510	39	services	service	NOUN
taxlaw-2862	510	40	directly	directly	ADV
taxlaw-2862	510	41	to	to	ADP
taxlaw-2862	510	42	final	final	ADJ
taxlaw-2862	510	43	consumers	consumer	NOUN
taxlaw-2862	510	44	[	[	PUNCT
taxlaw-2862	510	45	who	who	PRON
taxlaw-2862	510	46	will	will	AUX
taxlaw-2862	510	47	be	be	AUX
taxlaw-2862	510	48	unregistered	unregistere	VERB
taxlaw-2862	510	49	,	,	PUNCT
taxlaw-2862	510	50	because	because	SCONJ
taxlaw-2862	510	51	only	only	ADV
taxlaw-2862	510	52	businesses	business	NOUN
taxlaw-2862	510	53	are	be	AUX
taxlaw-2862	510	54	required	require	VERB
taxlaw-2862	510	55	to	to	PART
taxlaw-2862	510	56	register	register	VERB
taxlaw-2862	510	57	]	]	PUNCT
taxlaw-2862	510	58	being	be	AUX
taxlaw-2862	510	59	the	the	DET
taxlaw-2862	510	60	key	key	ADJ
taxlaw-2862	510	61	group	group	NOUN
taxlaw-2862	510	62	here	here	ADV
taxlaw-2862	510	63	—	—	PUNCT
taxlaw-2862	510	64	are	be	AUX
taxlaw-2862	510	65	likely	likely	ADJ
taxlaw-2862	510	66	to	to	PART
taxlaw-2862	510	67	find	find	VERB
taxlaw-2862	510	68	it	it	PRON
taxlaw-2862	510	69	worthwhile	worthwhile	ADJ
taxlaw-2862	510	70	to	to	PART
taxlaw-2862	510	71	be	be	AUX
taxlaw-2862	510	72	exempt	exempt	ADJ
taxlaw-2862	510	73	from	from	ADP
taxlaw-2862	510	74	vat	vat	NOUN
taxlaw-2862	510	75	”	"	PUNCT
taxlaw-2862	510	76	)	)	PUNCT
taxlaw-2862	510	77	.	.	PUNCT
taxlaw-2862	511	1	87	87	NUM
taxlaw-2862	511	2	see	see	VERB
taxlaw-2862	511	3	the	the	DET
taxlaw-2862	511	4	value	value	NOUN
taxlaw-2862	511	5	added	add	VERB
taxlaw-2862	511	6	tax	tax	NOUN
taxlaw-2862	511	7	:	:	PUNCT
taxlaw-2862	511	8	experiences	experience	NOUN
taxlaw-2862	511	9	and	and	CCONJ
taxlaw-2862	511	10	issues	issue	NOUN
taxlaw-2862	511	11	,	,	PUNCT
taxlaw-2862	511	12	in	in	ADP
taxlaw-2862	511	13	international	international	ADJ
taxlaw-2862	511	14	tax	tax	NOUN
taxlaw-2862	511	15	dialogue	dialogue	NOUN
taxlaw-2862	511	16	,	,	PUNCT
taxlaw-2862	511	17	supra	supra	PROPN
taxlaw-2862	511	18	note	note	NOUN
taxlaw-2862	511	19	41	41	NUM
taxlaw-2862	511	20	,	,	PUNCT
taxlaw-2862	511	21	at	at	ADP
taxlaw-2862	511	22	15	15	NUM
taxlaw-2862	511	23	.	.	SYM
taxlaw-2862	511	24	88	88	NUM
taxlaw-2862	511	25	see	see	NOUN
taxlaw-2862	511	26	infra	infra	NOUN
taxlaw-2862	511	27	section	section	NOUN
taxlaw-2862	511	28	iii.a	iii.a	PROPN
taxlaw-2862	511	29	,	,	PUNCT
taxlaw-2862	511	30	table	table	NOUN
taxlaw-2862	511	31	1	1	NUM
taxlaw-2862	511	32	.	.	NOUN
taxlaw-2862	511	33	2018	2018	NUM
taxlaw-2862	511	34	]	]	PUNCT
taxlaw-2862	511	35	on	on	ADP
taxlaw-2862	511	36	the	the	DET
taxlaw-2862	511	37	threshold	threshold	NOUN
taxlaw-2862	511	38	:	:	PUNCT
taxlaw-2862	511	39	smallness	smallness	NOUN
taxlaw-2862	511	40	and	and	CCONJ
taxlaw-2862	511	41	the	the	DET
taxlaw-2862	511	42	value	value	NOUN
taxlaw-2862	511	43	-	-	PUNCT
taxlaw-2862	511	44	added	add	VERB
taxlaw-2862	511	45	tax	tax	NOUN
taxlaw-2862	511	46	199	199	NUM
taxlaw-2862	511	47	may	may	AUX
taxlaw-2862	511	48	influence	influence	VERB
taxlaw-2862	511	49	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	511	50	’	'	PUNCT
taxlaw-2862	511	51	behavior	behavior	NOUN
taxlaw-2862	511	52	and	and	CCONJ
taxlaw-2862	511	53	thus	thus	ADV
taxlaw-2862	511	54	induce	induce	VERB
taxlaw-2862	511	55	a	a	DET
taxlaw-2862	511	56	misallocation	misallocation	NOUN
taxlaw-2862	511	57	of	of	ADP
taxlaw-2862	511	58	resources.89	resources.89	NOUN
taxlaw-2862	511	59	such	such	ADJ
taxlaw-2862	511	60	behavioral	behavioral	ADJ
taxlaw-2862	511	61	distortions	distortion	NOUN
taxlaw-2862	511	62	can	can	AUX
taxlaw-2862	511	63	occur	occur	VERB
taxlaw-2862	511	64	in	in	ADP
taxlaw-2862	511	65	a	a	DET
taxlaw-2862	511	66	variety	variety	NOUN
taxlaw-2862	511	67	of	of	ADP
taxlaw-2862	511	68	ways	way	NOUN
taxlaw-2862	511	69	:	:	PUNCT
taxlaw-2862	511	70	restricting	restrict	VERB
taxlaw-2862	511	71	growth	growth	NOUN
taxlaw-2862	511	72	of	of	ADP
taxlaw-2862	511	73	a	a	DET
taxlaw-2862	511	74	firm	firm	NOUN
taxlaw-2862	511	75	,	,	PUNCT
taxlaw-2862	511	76	splitting	split	VERB
taxlaw-2862	511	77	a	a	DET
taxlaw-2862	511	78	firm	firm	NOUN
taxlaw-2862	511	79	to	to	PART
taxlaw-2862	511	80	ensure	ensure	VERB
taxlaw-2862	511	81	each	each	DET
taxlaw-2862	511	82	firm	firm	NOUN
taxlaw-2862	511	83	’s	’s	PART
taxlaw-2862	511	84	revenue	revenue	NOUN
taxlaw-2862	511	85	is	be	AUX
taxlaw-2862	511	86	below	below	ADP
taxlaw-2862	511	87	the	the	DET
taxlaw-2862	511	88	threshold	threshold	NOUN
taxlaw-2862	511	89	,	,	PUNCT
taxlaw-2862	511	90	or	or	CCONJ
taxlaw-2862	511	91	hiding	hide	VERB
taxlaw-2862	511	92	revenue	revenue	NOUN
taxlaw-2862	511	93	from	from	ADP
taxlaw-2862	511	94	the	the	DET
taxlaw-2862	511	95	tax	tax	NOUN
taxlaw-2862	511	96	authorities.90	authorities.90	ADV
taxlaw-2862	511	97	all	all	PRON
taxlaw-2862	511	98	can	can	AUX
taxlaw-2862	511	99	result	result	VERB
taxlaw-2862	511	100	in	in	ADP
taxlaw-2862	511	101	firm	firm	ADJ
taxlaw-2862	511	102	“	"	PUNCT
taxlaw-2862	511	103	bunching	bunching	NOUN
taxlaw-2862	511	104	”	"	PUNCT
taxlaw-2862	511	105	below	below	ADP
taxlaw-2862	511	106	the	the	DET
taxlaw-2862	511	107	threshold	threshold	NOUN
taxlaw-2862	511	108	,	,	PUNCT
taxlaw-2862	511	109	although	although	SCONJ
taxlaw-2862	511	110	many	many	ADJ
taxlaw-2862	511	111	real	real	ADJ
taxlaw-2862	511	112	-	-	PUNCT
taxlaw-2862	511	113	world	world	NOUN
taxlaw-2862	511	114	vats	vat	NOUN
taxlaw-2862	511	115	are	be	AUX
taxlaw-2862	511	116	attentive	attentive	ADJ
taxlaw-2862	511	117	to	to	ADP
taxlaw-2862	511	118	the	the	DET
taxlaw-2862	511	119	tax	tax	NOUN
taxlaw-2862	511	120	avoidance	avoidance	NOUN
taxlaw-2862	511	121	dimension	dimension	NOUN
taxlaw-2862	511	122	of	of	ADP
taxlaw-2862	511	123	firm	firm	ADJ
taxlaw-2862	511	124	-	-	PUNCT
taxlaw-2862	511	125	splitting	splitting	NOUN
taxlaw-2862	511	126	and	and	CCONJ
taxlaw-2862	511	127	have	have	VERB
taxlaw-2862	511	128	rules	rule	NOUN
taxlaw-2862	511	129	for	for	ADP
taxlaw-2862	511	130	“	"	PUNCT
taxlaw-2862	511	131	compulsory	compulsory	ADJ
taxlaw-2862	511	132	grouping	grouping	NOUN
taxlaw-2862	511	133	”	"	PUNCT
taxlaw-2862	511	134	of	of	ADP
taxlaw-2862	511	135	firms	firm	NOUN
taxlaw-2862	511	136	with	with	ADP
taxlaw-2862	511	137	common	common	ADJ
taxlaw-2862	511	138	ownership	ownership	NOUN
taxlaw-2862	511	139	or	or	CCONJ
taxlaw-2862	511	140	provide	provide	VERB
taxlaw-2862	511	141	leeway	leeway	NOUN
taxlaw-2862	511	142	for	for	SCONJ
taxlaw-2862	511	143	the	the	DET
taxlaw-2862	511	144	tax	tax	NOUN
taxlaw-2862	511	145	administrator	administrator	NOUN
taxlaw-2862	511	146	to	to	PART
taxlaw-2862	511	147	take	take	VERB
taxlaw-2862	511	148	into	into	ADP
taxlaw-2862	511	149	account	account	NOUN
taxlaw-2862	511	150	the	the	DET
taxlaw-2862	511	151	revenues	revenue	NOUN
taxlaw-2862	511	152	of	of	ADP
taxlaw-2862	511	153	related	related	ADJ
taxlaw-2862	511	154	parties	party	NOUN
taxlaw-2862	511	155	(	(	PUNCT
taxlaw-2862	511	156	e.g.	e.g.	ADV
taxlaw-2862	511	157	,	,	PUNCT
taxlaw-2862	511	158	consolidating	consolidate	VERB
taxlaw-2862	511	159	for	for	ADP
taxlaw-2862	511	160	threshold	threshold	NOUN
taxlaw-2862	511	161	evaluation	evaluation	NOUN
taxlaw-2862	511	162	purposes).91	purposes).91	NOUN
taxlaw-2862	511	163	here	here	ADV
taxlaw-2862	511	164	,	,	PUNCT
taxlaw-2862	511	165	they	they	PRON
taxlaw-2862	511	166	add	add	VERB
taxlaw-2862	511	167	a	a	DET
taxlaw-2862	511	168	number	number	NOUN
taxlaw-2862	511	169	of	of	ADP
taxlaw-2862	511	170	parameters	parameter	NOUN
taxlaw-2862	511	171	not	not	PART
taxlaw-2862	511	172	present	present	ADJ
taxlaw-2862	511	173	in	in	ADP
taxlaw-2862	511	174	the	the	DET
taxlaw-2862	511	175	simple	simple	ADJ
taxlaw-2862	511	176	model	model	NOUN
taxlaw-2862	511	177	.	.	PUNCT
taxlaw-2862	512	1	individuals	individual	NOUN
taxlaw-2862	512	2	choose	choose	VERB
taxlaw-2862	512	3	between	between	ADP
taxlaw-2862	512	4	producing	produce	VERB
taxlaw-2862	512	5	two	two	NUM
taxlaw-2862	512	6	goods	good	NOUN
taxlaw-2862	512	7	:	:	PUNCT
taxlaw-2862	512	8	a	a	DET
taxlaw-2862	512	9	taxed	tax	VERB
taxlaw-2862	512	10	good	good	NOUN
taxlaw-2862	512	11	and	and	CCONJ
taxlaw-2862	512	12	an	an	DET
taxlaw-2862	512	13	untaxed	untaxed	ADJ
taxlaw-2862	512	14	good.92	good.92	ADJ
taxlaw-2862	512	15	individuals	individual	NOUN
taxlaw-2862	512	16	differ	differ	VERB
taxlaw-2862	512	17	in	in	ADP
taxlaw-2862	512	18	their	their	PRON
taxlaw-2862	512	19	productivity	productivity	NOUN
taxlaw-2862	512	20	with	with	ADP
taxlaw-2862	512	21	respect	respect	NOUN
taxlaw-2862	512	22	to	to	ADP
taxlaw-2862	512	23	the	the	DET
taxlaw-2862	512	24	production	production	NOUN
taxlaw-2862	512	25	of	of	ADP
taxlaw-2862	512	26	the	the	DET
taxlaw-2862	512	27	taxed	tax	VERB
taxlaw-2862	512	28	good,93	good,93	NOUN
taxlaw-2862	512	29	but	but	CCONJ
taxlaw-2862	512	30	not	not	PART
taxlaw-2862	512	31	with	with	ADP
taxlaw-2862	512	32	respect	respect	NOUN
taxlaw-2862	512	33	to	to	ADP
taxlaw-2862	512	34	production	production	NOUN
taxlaw-2862	512	35	of	of	ADP
taxlaw-2862	512	36	the	the	DET
taxlaw-2862	512	37	untaxed	untaxed	ADJ
taxlaw-2862	512	38	good	good	NOUN
taxlaw-2862	512	39	(	(	PUNCT
taxlaw-2862	512	40	here	here	ADV
taxlaw-2862	512	41	,	,	PUNCT
taxlaw-2862	512	42	it	it	PRON
taxlaw-2862	512	43	’s	’	VERB
taxlaw-2862	512	44	helpful	helpful	ADJ
taxlaw-2862	512	45	,	,	PUNCT
taxlaw-2862	512	46	as	as	ADP
taxlaw-2862	512	47	keen	keen	ADJ
taxlaw-2862	512	48	and	and	CCONJ
taxlaw-2862	512	49	mintz	mintz	PROPN
taxlaw-2862	512	50	point	point	VERB
taxlaw-2862	512	51	out	out	ADP
taxlaw-2862	512	52	,	,	PUNCT
taxlaw-2862	512	53	to	to	PART
taxlaw-2862	512	54	think	think	VERB
taxlaw-2862	512	55	of	of	ADP
taxlaw-2862	512	56	the	the	DET
taxlaw-2862	512	57	untaxed	untaxed	ADJ
taxlaw-2862	512	58	good	good	NOUN
taxlaw-2862	512	59	as	as	SCONJ
taxlaw-2862	512	60	leisure).94	leisure).94	PROPN
taxlaw-2862	512	61	production	production	NOUN
taxlaw-2862	512	62	in	in	ADP
taxlaw-2862	512	63	both	both	DET
taxlaw-2862	512	64	sectors	sector	NOUN
taxlaw-2862	512	65	is	be	AUX
taxlaw-2862	512	66	modeled	model	VERB
taxlaw-2862	512	67	as	as	ADP
taxlaw-2862	512	68	occurring	occur	VERB
taxlaw-2862	512	69	in	in	ADP
taxlaw-2862	512	70	the	the	DET
taxlaw-2862	512	71	middle	middle	NOUN
taxlaw-2862	512	72	of	of	ADP
taxlaw-2862	512	73	a	a	DET
taxlaw-2862	512	74	supply	supply	NOUN
taxlaw-2862	512	75	chain	chain	NOUN
taxlaw-2862	512	76	:	:	PUNCT
taxlaw-2862	512	77	each	each	DET
taxlaw-2862	512	78	unit	unit	NOUN
taxlaw-2862	512	79	of	of	ADP
taxlaw-2862	512	80	output	output	NOUN
taxlaw-2862	512	81	requires	require	VERB
taxlaw-2862	512	82	a	a	DET
taxlaw-2862	512	83	fixed	fix	VERB
taxlaw-2862	512	84	amount	amount	NOUN
taxlaw-2862	512	85	of	of	ADP
taxlaw-2862	512	86	a	a	DET
taxlaw-2862	512	87	taxed	tax	VERB
taxlaw-2862	512	88	input.95	input.95	NOUN
taxlaw-2862	512	89	finally	finally	ADV
taxlaw-2862	512	90	,	,	PUNCT
taxlaw-2862	512	91	with	with	ADP
taxlaw-2862	512	92	respect	respect	NOUN
taxlaw-2862	512	93	to	to	ADP
taxlaw-2862	512	94	firms	firm	NOUN
taxlaw-2862	512	95	’	'	PUNCT
taxlaw-2862	512	96	costs	cost	NOUN
taxlaw-2862	512	97	of	of	ADP
taxlaw-2862	512	98	compliance	compliance	NOUN
taxlaw-2862	512	99	,	,	PUNCT
taxlaw-2862	512	100	the	the	DET
taxlaw-2862	512	101	general	general	ADJ
taxlaw-2862	512	102	model	model	NOUN
taxlaw-2862	512	103	allows	allow	VERB
taxlaw-2862	512	104	for	for	ADP
taxlaw-2862	512	105	both	both	CCONJ
taxlaw-2862	512	106	a	a	DET
taxlaw-2862	512	107	fixed	fix	VERB
taxlaw-2862	512	108	component	component	NOUN
taxlaw-2862	512	109	of	of	ADP
taxlaw-2862	512	110	compliance	compliance	NOUN
taxlaw-2862	512	111	costs	cost	NOUN
taxlaw-2862	512	112	,	,	PUNCT
taxlaw-2862	512	113	as	as	ADP
taxlaw-2862	512	114	in	in	ADP
taxlaw-2862	512	115	the	the	DET
taxlaw-2862	512	116	simple	simple	ADJ
taxlaw-2862	512	117	model	model	NOUN
taxlaw-2862	512	118	,	,	PUNCT
taxlaw-2862	512	119	and	and	CCONJ
taxlaw-2862	512	120	a	a	DET
taxlaw-2862	512	121	variable	variable	ADJ
taxlaw-2862	512	122	component	component	NOUN
taxlaw-2862	512	123	,	,	PUNCT
taxlaw-2862	512	124	in	in	ADP
taxlaw-2862	512	125	which	which	PRON
taxlaw-2862	512	126	compliance	compliance	NOUN
taxlaw-2862	512	127	costs	cost	NOUN
taxlaw-2862	512	128	increase	increase	VERB
taxlaw-2862	512	129	as	as	SCONJ
taxlaw-2862	512	130	firm	firm	ADJ
taxlaw-2862	512	131	revenues	revenue	NOUN
taxlaw-2862	512	132	increase.96	increase.96	PROPN
taxlaw-2862	512	133	the	the	DET
taxlaw-2862	512	134	idea	idea	NOUN
taxlaw-2862	512	135	behind	behind	ADP
taxlaw-2862	512	136	this	this	DET
taxlaw-2862	512	137	new	new	ADJ
taxlaw-2862	512	138	variable	variable	ADJ
taxlaw-2862	512	139	component	component	NOUN
taxlaw-2862	512	140	of	of	ADP
taxlaw-2862	512	141	compliance	compliance	NOUN
taxlaw-2862	512	142	cost	cost	NOUN
taxlaw-2862	512	143	is	be	AUX
taxlaw-2862	512	144	that	that	SCONJ
taxlaw-2862	512	145	as	as	SCONJ
taxlaw-2862	512	146	firms	firm	NOUN
taxlaw-2862	512	147	get	get	VERB
taxlaw-2862	512	148	larger	large	ADJ
taxlaw-2862	512	149	and	and	CCONJ
taxlaw-2862	512	150	more	more	ADV
taxlaw-2862	512	151	complicated	complicated	ADJ
taxlaw-2862	512	152	(	(	PUNCT
taxlaw-2862	512	153	e.g.	e.g.	ADV
taxlaw-2862	512	154	,	,	PUNCT
taxlaw-2862	512	155	more	more	ADJ
taxlaw-2862	512	156	input	input	NOUN
taxlaw-2862	512	157	and	and	CCONJ
taxlaw-2862	512	158	output	output	NOUN
taxlaw-2862	512	159	transactions	transaction	NOUN
taxlaw-2862	512	160	)	)	PUNCT
taxlaw-2862	512	161	,	,	PUNCT
taxlaw-2862	512	162	vat	vat	NOUN
taxlaw-2862	512	163	compliance	compliance	NOUN
taxlaw-2862	512	164	costs	cost	NOUN
taxlaw-2862	512	165	will	will	AUX
taxlaw-2862	512	166	—	—	PUNCT
taxlaw-2862	512	167	at	at	ADP
taxlaw-2862	512	168	least	least	ADJ
taxlaw-2862	512	169	to	to	ADP
taxlaw-2862	512	170	some	some	DET
taxlaw-2862	512	171	extent	extent	NOUN
taxlaw-2862	512	172	—	—	PUNCT
taxlaw-2862	512	173	increase	increase	NOUN
taxlaw-2862	512	174	as	as	ADV
taxlaw-2862	512	175	well	well	ADV
taxlaw-2862	512	176	.	.	PUNCT
taxlaw-2862	513	1	in	in	ADP
taxlaw-2862	513	2	other	other	ADJ
taxlaw-2862	513	3	words	word	NOUN
taxlaw-2862	513	4	,	,	PUNCT
taxlaw-2862	513	5	vat	vat	NOUN
taxlaw-2862	513	6	89	89	NUM
taxlaw-2862	513	7	see	see	VERB
taxlaw-2862	513	8	keen	keen	PROPN
taxlaw-2862	513	9	&	&	CCONJ
taxlaw-2862	513	10	mintz	mintz	PROPN
taxlaw-2862	513	11	,	,	PUNCT
taxlaw-2862	513	12	supra	supra	PROPN
taxlaw-2862	513	13	note	note	PROPN
taxlaw-2862	513	14	20	20	NUM
taxlaw-2862	513	15	,	,	PUNCT
taxlaw-2862	513	16	at	at	ADP
taxlaw-2862	513	17	565	565	NUM
taxlaw-2862	513	18	(	(	PUNCT
taxlaw-2862	513	19	“	"	PUNCT
taxlaw-2862	513	20	allowing	allow	VERB
taxlaw-2862	513	21	for	for	ADP
taxlaw-2862	513	22	both	both	CCONJ
taxlaw-2862	513	23	a	a	DET
taxlaw-2862	513	24	fixed	fix	VERB
taxlaw-2862	513	25	component	component	NOUN
taxlaw-2862	513	26	to	to	ADP
taxlaw-2862	513	27	these	these	DET
taxlaw-2862	513	28	costs	cost	NOUN
taxlaw-2862	513	29	and	and	CCONJ
taxlaw-2862	513	30	a	a	DET
taxlaw-2862	513	31	part	part	NOUN
taxlaw-2862	513	32	related	relate	VERB
taxlaw-2862	513	33	to	to	AUX
taxlaw-2862	513	34	scale	scale	VERB
taxlaw-2862	513	35	(	(	PUNCT
taxlaw-2862	513	36	each	each	DET
taxlaw-2862	513	37	non	non	ADJ
taxlaw-2862	513	38	-	-	ADJ
taxlaw-2862	513	39	negative	negative	ADJ
taxlaw-2862	513	40	)	)	PUNCT
taxlaw-2862	513	41	”	"	PUNCT
taxlaw-2862	513	42	)	)	PUNCT
taxlaw-2862	513	43	.	.	PUNCT
taxlaw-2862	514	1	90	90	NUM
taxlaw-2862	514	2	namely	namely	ADV
taxlaw-2862	514	3	,	,	PUNCT
taxlaw-2862	514	4	competition	competition	NOUN
taxlaw-2862	514	5	between	between	ADP
taxlaw-2862	514	6	firms	firm	NOUN
taxlaw-2862	514	7	is	be	AUX
taxlaw-2862	514	8	affected	affect	VERB
taxlaw-2862	514	9	to	to	ADP
taxlaw-2862	514	10	some	some	DET
taxlaw-2862	514	11	degree	degree	NOUN
taxlaw-2862	514	12	,	,	PUNCT
taxlaw-2862	514	13	and	and	CCONJ
taxlaw-2862	514	14	incentives	incentive	VERB
taxlaw-2862	514	15	to	to	PART
taxlaw-2862	514	16	remain	remain	VERB
taxlaw-2862	514	17	artificially	artificially	ADV
taxlaw-2862	514	18	small	small	ADJ
taxlaw-2862	514	19	—	—	PUNCT
taxlaw-2862	514	20	or	or	CCONJ
taxlaw-2862	514	21	even	even	ADV
taxlaw-2862	514	22	to	to	PART
taxlaw-2862	514	23	split	split	VERB
taxlaw-2862	514	24	to	to	PART
taxlaw-2862	514	25	avoid	avoid	VERB
taxlaw-2862	514	26	exceeding	exceed	VERB
taxlaw-2862	514	27	the	the	DET
taxlaw-2862	514	28	threshold	threshold	NOUN
taxlaw-2862	514	29	—	—	PUNCT
taxlaw-2862	514	30	are	be	AUX
taxlaw-2862	514	31	present	present	ADJ
taxlaw-2862	514	32	.	.	PUNCT
taxlaw-2862	515	1	91	91	NUM
taxlaw-2862	515	2	for	for	ADP
taxlaw-2862	515	3	instance	instance	NOUN
taxlaw-2862	515	4	,	,	PUNCT
taxlaw-2862	515	5	antigua	antigua	PROPN
taxlaw-2862	515	6	and	and	CCONJ
taxlaw-2862	515	7	barbuda	barbuda	NOUN
taxlaw-2862	515	8	’s	’s	PART
taxlaw-2862	515	9	vat	vat	NOUN
taxlaw-2862	515	10	provides	provide	VERB
taxlaw-2862	515	11	that	that	SCONJ
taxlaw-2862	515	12	the	the	DET
taxlaw-2862	515	13	tax	tax	NOUN
taxlaw-2862	515	14	administrator	administrator	NOUN
taxlaw-2862	515	15	can	can	AUX
taxlaw-2862	515	16	take	take	VERB
taxlaw-2862	515	17	into	into	ADP
taxlaw-2862	515	18	account	account	NOUN
taxlaw-2862	515	19	the	the	DET
taxlaw-2862	515	20	sales	sale	NOUN
taxlaw-2862	515	21	of	of	ADP
taxlaw-2862	515	22	related	related	ADJ
taxlaw-2862	515	23	parties	party	NOUN
taxlaw-2862	515	24	in	in	ADP
taxlaw-2862	515	25	making	make	VERB
taxlaw-2862	515	26	the	the	DET
taxlaw-2862	515	27	determination	determination	NOUN
taxlaw-2862	515	28	of	of	ADP
taxlaw-2862	515	29	whether	whether	SCONJ
taxlaw-2862	515	30	a	a	DET
taxlaw-2862	515	31	supplier	supplier	NOUN
taxlaw-2862	515	32	is	be	AUX
taxlaw-2862	515	33	required	require	VERB
taxlaw-2862	515	34	to	to	PART
taxlaw-2862	515	35	register	register	VERB
taxlaw-2862	515	36	.	.	PUNCT
taxlaw-2862	516	1	see	see	VERB
taxlaw-2862	516	2	sales	sale	NOUN
taxlaw-2862	516	3	tax	tax	NOUN
taxlaw-2862	516	4	act	act	NOUN
taxlaw-2862	516	5	of	of	ADP
taxlaw-2862	516	6	2006	2006	NUM
taxlaw-2862	516	7	§	§	PROPN
taxlaw-2862	516	8	9(3)(c	9(3)(c	NUM
taxlaw-2862	516	9	)	)	PUNCT
taxlaw-2862	516	10	(	(	PUNCT
taxlaw-2862	516	11	ant	ant	PROPN
taxlaw-2862	516	12	.	.	PROPN
taxlaw-2862	516	13	&	&	CCONJ
taxlaw-2862	516	14	barb	barb	PROPN
taxlaw-2862	516	15	.	.	PUNCT
taxlaw-2862	516	16	)	)	PUNCT
taxlaw-2862	517	1	available	available	ADJ
taxlaw-2862	517	2	at	at	ADP
taxlaw-2862	517	3	http://laws.gov.ag/acts/2006/a2006-5.pdf	http://laws.gov.ag/acts/2006/a2006-5.pdf	PROPN
taxlaw-2862	518	1	[	[	X
taxlaw-2862	518	2	https://perma.cc/7tuy-3v28	https://perma.cc/7tuy-3v28	PROPN
taxlaw-2862	518	3	]	]	X
taxlaw-2862	518	4	(	(	PUNCT
taxlaw-2862	518	5	“	"	PUNCT
taxlaw-2862	518	6	the	the	DET
taxlaw-2862	518	7	commissioner	commissioner	NOUN
taxlaw-2862	518	8	may	may	AUX
taxlaw-2862	518	9	require	require	VERB
taxlaw-2862	518	10	the	the	DET
taxlaw-2862	518	11	person	person	NOUN
taxlaw-2862	518	12	to	to	PART
taxlaw-2862	518	13	treat	treat	VERB
taxlaw-2862	518	14	the	the	DET
taxlaw-2862	518	15	value	value	NOUN
taxlaw-2862	518	16	of	of	ADP
taxlaw-2862	518	17	supplies	supply	NOUN
taxlaw-2862	518	18	made	make	VERB
taxlaw-2862	518	19	by	by	ADP
taxlaw-2862	518	20	that	that	DET
taxlaw-2862	518	21	person	person	NOUN
taxlaw-2862	518	22	as	as	ADP
taxlaw-2862	518	23	including	include	VERB
taxlaw-2862	518	24	the	the	DET
taxlaw-2862	518	25	value	value	NOUN
taxlaw-2862	518	26	of	of	ADP
taxlaw-2862	518	27	supplies	supply	NOUN
taxlaw-2862	518	28	made	make	VERB
taxlaw-2862	518	29	by	by	ADP
taxlaw-2862	518	30	a	a	DET
taxlaw-2862	518	31	related	related	ADJ
taxlaw-2862	518	32	person	person	NOUN
taxlaw-2862	518	33	if	if	SCONJ
taxlaw-2862	518	34	he	he	PRON
taxlaw-2862	518	35	is	be	AUX
taxlaw-2862	518	36	satisfied	satisfied	ADJ
taxlaw-2862	518	37	that	that	SCONJ
taxlaw-2862	518	38	it	it	PRON
taxlaw-2862	518	39	is	be	AUX
taxlaw-2862	518	40	appropriate	appropriate	ADJ
taxlaw-2862	518	41	to	to	PART
taxlaw-2862	518	42	do	do	VERB
taxlaw-2862	518	43	so	so	ADV
taxlaw-2862	518	44	due	due	ADP
taxlaw-2862	518	45	to	to	ADP
taxlaw-2862	518	46	the	the	DET
taxlaw-2862	518	47	nature	nature	NOUN
taxlaw-2862	518	48	of	of	ADP
taxlaw-2862	518	49	the	the	DET
taxlaw-2862	518	50	activities	activity	NOUN
taxlaw-2862	518	51	carried	carry	VERB
taxlaw-2862	518	52	out	out	ADP
taxlaw-2862	518	53	by	by	ADP
taxlaw-2862	518	54	the	the	DET
taxlaw-2862	518	55	related	related	ADJ
taxlaw-2862	518	56	person	person	NOUN
taxlaw-2862	518	57	,	,	PUNCT
taxlaw-2862	518	58	the	the	DET
taxlaw-2862	518	59	way	way	NOUN
taxlaw-2862	518	60	in	in	ADP
taxlaw-2862	518	61	which	which	PRON
taxlaw-2862	518	62	the	the	DET
taxlaw-2862	518	63	taxable	taxable	ADJ
taxlaw-2862	518	64	activities	activity	NOUN
taxlaw-2862	518	65	of	of	ADP
taxlaw-2862	518	66	the	the	DET
taxlaw-2862	518	67	taxable	taxable	ADJ
taxlaw-2862	518	68	person	person	NOUN
taxlaw-2862	518	69	and	and	CCONJ
taxlaw-2862	518	70	the	the	DET
taxlaw-2862	518	71	related	related	ADJ
taxlaw-2862	518	72	person	person	NOUN
taxlaw-2862	518	73	are	be	AUX
taxlaw-2862	518	74	carried	carry	VERB
taxlaw-2862	518	75	on	on	ADP
taxlaw-2862	518	76	,	,	PUNCT
taxlaw-2862	518	77	the	the	DET
taxlaw-2862	518	78	connections	connection	NOUN
taxlaw-2862	518	79	between	between	ADP
taxlaw-2862	518	80	those	those	DET
taxlaw-2862	518	81	persons	person	NOUN
taxlaw-2862	518	82	or	or	CCONJ
taxlaw-2862	518	83	between	between	ADP
taxlaw-2862	518	84	the	the	DET
taxlaw-2862	518	85	activities	activity	NOUN
taxlaw-2862	518	86	carried	carry	VERB
taxlaw-2862	518	87	on	on	ADP
taxlaw-2862	518	88	by	by	ADP
taxlaw-2862	518	89	them	they	PRON
taxlaw-2862	518	90	,	,	PUNCT
taxlaw-2862	518	91	or	or	CCONJ
taxlaw-2862	518	92	any	any	DET
taxlaw-2862	518	93	other	other	ADJ
taxlaw-2862	518	94	relevant	relevant	ADJ
taxlaw-2862	518	95	factors	factor	NOUN
taxlaw-2862	518	96	”	"	PUNCT
taxlaw-2862	518	97	)	)	PUNCT
taxlaw-2862	518	98	.	.	PUNCT
taxlaw-2862	519	1	92	92	NUM
taxlaw-2862	519	2	see	see	VERB
taxlaw-2862	519	3	keen	keen	PROPN
taxlaw-2862	519	4	&	&	CCONJ
taxlaw-2862	519	5	mintz	mintz	PROPN
taxlaw-2862	519	6	,	,	PUNCT
taxlaw-2862	519	7	supra	supra	PROPN
taxlaw-2862	519	8	note	note	PROPN
taxlaw-2862	519	9	20	20	NUM
taxlaw-2862	519	10	,	,	PUNCT
taxlaw-2862	519	11	at	at	ADP
taxlaw-2862	519	12	564	564	NUM
taxlaw-2862	519	13	(	(	PUNCT
taxlaw-2862	519	14	“	"	PUNCT
taxlaw-2862	519	15	[	[	X
taxlaw-2862	519	16	w]e	w]e	NOUN
taxlaw-2862	519	17	imagine	imagine	VERB
taxlaw-2862	519	18	a	a	DET
taxlaw-2862	519	19	world	world	NOUN
taxlaw-2862	519	20	in	in	ADP
taxlaw-2862	519	21	which	which	PRON
taxlaw-2862	519	22	individuals	individual	NOUN
taxlaw-2862	519	23	allocate	allocate	VERB
taxlaw-2862	519	24	their	their	PRON
taxlaw-2862	519	25	time	time	NOUN
taxlaw-2862	519	26	between	between	ADP
taxlaw-2862	519	27	the	the	DET
taxlaw-2862	519	28	production	production	NOUN
taxlaw-2862	519	29	of	of	ADP
taxlaw-2862	519	30	the	the	DET
taxlaw-2862	519	31	taxed	tax	VERB
taxlaw-2862	519	32	good	good	NOUN
taxlaw-2862	519	33	(	(	PUNCT
taxlaw-2862	519	34	dedicating	dedicate	VERB
taxlaw-2862	519	35	to	to	ADP
taxlaw-2862	519	36	this	this	PRON
taxlaw-2862	519	37	an	an	DET
taxlaw-2862	519	38	amount	amount	NOUN
taxlaw-2862	519	39	of	of	ADP
taxlaw-2862	519	40	labor	labor	NOUN
taxlaw-2862	519	41	l	l	NOUN
taxlaw-2862	519	42	)	)	PUNCT
taxlaw-2862	519	43	and	and	CCONJ
taxlaw-2862	519	44	some	some	DET
taxlaw-2862	519	45	untaxed	untaxed	ADJ
taxlaw-2862	519	46	good	good	NOUN
taxlaw-2862	519	47	,	,	PUNCT
taxlaw-2862	519	48	(	(	PUNCT
taxlaw-2862	519	49	allocating	allocate	VERB
taxlaw-2862	519	50	to	to	ADP
taxlaw-2862	519	51	this	this	DET
taxlaw-2862	519	52	labor	labor	NOUN
taxlaw-2862	519	53	of	of	ADP
taxlaw-2862	519	54	1	1	NUM
taxlaw-2862	519	55	-	-	PUNCT
taxlaw-2862	519	56	l	l	NOUN
taxlaw-2862	519	57	,	,	PUNCT
taxlaw-2862	519	58	the	the	DET
taxlaw-2862	519	59	time	time	NOUN
taxlaw-2862	519	60	endowment	endowment	NOUN
taxlaw-2862	519	61	being	be	AUX
taxlaw-2862	519	62	unity	unity	NOUN
taxlaw-2862	519	63	)	)	PUNCT
taxlaw-2862	519	64	”	"	PUNCT
taxlaw-2862	519	65	.	.	PUNCT
taxlaw-2862	520	1	this	this	DET
taxlaw-2862	520	2	approach	approach	NOUN
taxlaw-2862	520	3	allows	allow	VERB
taxlaw-2862	520	4	the	the	DET
taxlaw-2862	520	5	untaxed	untaxed	ADJ
taxlaw-2862	520	6	good	good	NOUN
taxlaw-2862	520	7	to	to	PART
taxlaw-2862	520	8	be	be	AUX
taxlaw-2862	520	9	conceptualized	conceptualize	VERB
taxlaw-2862	520	10	as	as	ADP
taxlaw-2862	520	11	either	either	DET
taxlaw-2862	520	12	“	"	PUNCT
taxlaw-2862	520	13	leisure	leisure	NOUN
taxlaw-2862	520	14	”	"	PUNCT
taxlaw-2862	520	15	(	(	PUNCT
taxlaw-2862	520	16	which	which	PRON
taxlaw-2862	520	17	is	be	AUX
taxlaw-2862	520	18	hard	hard	ADJ
taxlaw-2862	520	19	to	to	PART
taxlaw-2862	520	20	measure	measure	VERB
taxlaw-2862	520	21	and	and	CCONJ
taxlaw-2862	520	22	thus	thus	ADV
taxlaw-2862	520	23	tax	tax	NOUN
taxlaw-2862	520	24	)	)	PUNCT
taxlaw-2862	520	25	or	or	CCONJ
taxlaw-2862	520	26	production	production	NOUN
taxlaw-2862	520	27	in	in	ADP
taxlaw-2862	520	28	the	the	DET
taxlaw-2862	520	29	exempt	exempt	ADJ
taxlaw-2862	520	30	(	(	PUNCT
taxlaw-2862	520	31	unregistered	unregistered	ADJ
taxlaw-2862	520	32	,	,	PUNCT
taxlaw-2862	520	33	or	or	CCONJ
taxlaw-2862	520	34	informal	informal	ADJ
taxlaw-2862	520	35	)	)	PUNCT
taxlaw-2862	520	36	sector	sector	NOUN
taxlaw-2862	520	37	.	.	PUNCT
taxlaw-2862	521	1	although	although	SCONJ
taxlaw-2862	521	2	keen	keen	PROPN
taxlaw-2862	521	3	&	&	CCONJ
taxlaw-2862	521	4	mintz	mintz	PROPN
taxlaw-2862	521	5	do	do	AUX
taxlaw-2862	521	6	not	not	PART
taxlaw-2862	521	7	discuss	discuss	VERB
taxlaw-2862	521	8	optional	optional	ADJ
taxlaw-2862	521	9	registration	registration	NOUN
taxlaw-2862	521	10	at	at	ADP
taxlaw-2862	521	11	any	any	DET
taxlaw-2862	521	12	point	point	NOUN
taxlaw-2862	521	13	in	in	ADP
taxlaw-2862	521	14	their	their	PRON
taxlaw-2862	521	15	article	article	NOUN
taxlaw-2862	521	16	,	,	PUNCT
taxlaw-2862	521	17	their	their	PRON
taxlaw-2862	521	18	general	general	ADJ
taxlaw-2862	521	19	model	model	NOUN
taxlaw-2862	521	20	’s	’s	PART
taxlaw-2862	521	21	micro	micro	ADJ
taxlaw-2862	521	22	-	-	ADJ
taxlaw-2862	521	23	foundational	foundational	ADJ
taxlaw-2862	521	24	approach	approach	NOUN
taxlaw-2862	521	25	seems	seem	VERB
taxlaw-2862	521	26	to	to	PART
taxlaw-2862	521	27	allow	allow	VERB
taxlaw-2862	521	28	for	for	ADP
taxlaw-2862	521	29	this	this	DET
taxlaw-2862	521	30	dynamic	dynamic	NOUN
taxlaw-2862	521	31	.	.	PUNCT
taxlaw-2862	522	1	93	93	NUM
taxlaw-2862	522	2	see	see	VERB
taxlaw-2862	522	3	i	i	PRON
taxlaw-2862	522	4	d.	d.	PROPN
taxlaw-2862	522	5	(	(	PUNCT
taxlaw-2862	522	6	“	"	PUNCT
taxlaw-2862	522	7	output	output	NOUN
taxlaw-2862	522	8	in	in	ADP
taxlaw-2862	522	9	this	this	PRON
taxlaw-2862	522	10	[	[	X
taxlaw-2862	522	11	the	the	DET
taxlaw-2862	522	12	taxed	tax	VERB
taxlaw-2862	522	13	]	]	PUNCT
taxlaw-2862	522	14	sector	sector	NOUN
taxlaw-2862	522	15	is	be	AUX
taxlaw-2862	522	16	f(nl	f(nl	NUM
taxlaw-2862	522	17	)	)	PUNCT
taxlaw-2862	523	1	[	[	X
taxlaw-2862	523	2	arguments	argument	NOUN
taxlaw-2862	523	3	are	be	AUX
taxlaw-2862	523	4	productivity	productivity	NOUN
taxlaw-2862	523	5	n	n	NOUN
taxlaw-2862	523	6	and	and	CCONJ
taxlaw-2862	523	7	labor	labor	NOUN
taxlaw-2862	523	8	supply	supply	NOUN
taxlaw-2862	523	9	l	l	PROPN
taxlaw-2862	523	10	]	]	X
taxlaw-2862	523	11	,	,	PUNCT
taxlaw-2862	523	12	where	where	SCONJ
taxlaw-2862	523	13	[	[	X
taxlaw-2862	523	14	the	the	DET
taxlaw-2862	523	15	function	function	NOUN
taxlaw-2862	523	16	]	]	PUNCT
taxlaw-2862	523	17	is	be	AUX
taxlaw-2862	523	18	strictly	strictly	ADV
taxlaw-2862	523	19	increasing	increase	VERB
taxlaw-2862	523	20	and	and	CCONJ
taxlaw-2862	523	21	strictly	strictly	ADV
taxlaw-2862	523	22	concave	concave	VERB
taxlaw-2862	523	23	”	"	PUNCT
taxlaw-2862	523	24	;	;	PUNCT
taxlaw-2862	523	25	this	this	DET
taxlaw-2862	523	26	functional	functional	ADJ
taxlaw-2862	523	27	form	form	NOUN
taxlaw-2862	523	28	for	for	ADP
taxlaw-2862	523	29	f(nl	f(nl	NOUN
taxlaw-2862	523	30	)	)	PUNCT
taxlaw-2862	523	31	implies	imply	VERB
taxlaw-2862	523	32	diminishing	diminish	VERB
taxlaw-2862	523	33	marginal	marginal	ADJ
taxlaw-2862	523	34	productivity	productivity	NOUN
taxlaw-2862	523	35	of	of	ADP
taxlaw-2862	523	36	labor	labor	NOUN
taxlaw-2862	523	37	in	in	ADP
taxlaw-2862	523	38	the	the	DET
taxlaw-2862	523	39	taxed	tax	VERB
taxlaw-2862	523	40	sector	sector	NOUN
taxlaw-2862	523	41	)	)	PUNCT
taxlaw-2862	523	42	.	.	PUNCT
taxlaw-2862	524	1	94	94	NUM
taxlaw-2862	525	1	i	i	PRON
taxlaw-2862	525	2	d.	d.	PROPN
taxlaw-2862	525	3	(	(	PUNCT
taxlaw-2862	525	4	here	here	ADV
taxlaw-2862	525	5	,	,	PUNCT
taxlaw-2862	525	6	the	the	DET
taxlaw-2862	525	7	intuition	intuition	NOUN
taxlaw-2862	525	8	is	be	AUX
taxlaw-2862	525	9	that	that	SCONJ
taxlaw-2862	525	10	there	there	PRON
taxlaw-2862	525	11	is	be	VERB
taxlaw-2862	525	12	a	a	DET
taxlaw-2862	525	13	cap	cap	NOUN
taxlaw-2862	525	14	on	on	ADP
taxlaw-2862	525	15	productivity	productivity	NOUN
taxlaw-2862	525	16	in	in	ADP
taxlaw-2862	525	17	the	the	DET
taxlaw-2862	525	18	untaxed	untaxed	ADJ
taxlaw-2862	525	19	sector	sector	NOUN
taxlaw-2862	525	20	because	because	SCONJ
taxlaw-2862	525	21	it	it	PRON
taxlaw-2862	525	22	can	can	AUX
taxlaw-2862	525	23	not	not	PART
taxlaw-2862	525	24	grow	grow	VERB
taxlaw-2862	525	25	to	to	PART
taxlaw-2862	525	26	scale	scale	VERB
taxlaw-2862	525	27	;	;	PUNCT
taxlaw-2862	525	28	or	or	CCONJ
taxlaw-2862	525	29	,	,	PUNCT
taxlaw-2862	525	30	if	if	SCONJ
taxlaw-2862	525	31	the	the	DET
taxlaw-2862	525	32	untaxed	untaxed	ADJ
taxlaw-2862	525	33	sector	sector	NOUN
taxlaw-2862	525	34	is	be	AUX
taxlaw-2862	525	35	conceptualized	conceptualize	VERB
taxlaw-2862	525	36	as	as	ADP
taxlaw-2862	525	37	the	the	DET
taxlaw-2862	525	38	production	production	NOUN
taxlaw-2862	525	39	of	of	ADP
taxlaw-2862	525	40	leisure	leisure	NOUN
taxlaw-2862	525	41	,	,	PUNCT
taxlaw-2862	525	42	the	the	DET
taxlaw-2862	525	43	assumption	assumption	NOUN
taxlaw-2862	525	44	implies	imply	VERB
taxlaw-2862	525	45	that	that	SCONJ
taxlaw-2862	525	46	individuals	individual	NOUN
taxlaw-2862	525	47	are	be	AUX
taxlaw-2862	525	48	equally	equally	ADV
taxlaw-2862	525	49	productive	productive	ADJ
taxlaw-2862	525	50	in	in	ADP
taxlaw-2862	525	51	this	this	DET
taxlaw-2862	525	52	capacity	capacity	NOUN
taxlaw-2862	525	53	.	.	PUNCT
taxlaw-2862	526	1	while	while	SCONJ
taxlaw-2862	526	2	this	this	DET
taxlaw-2862	526	3	latter	latter	ADJ
taxlaw-2862	526	4	conceptualization	conceptualization	NOUN
taxlaw-2862	526	5	implies	imply	VERB
taxlaw-2862	526	6	an	an	DET
taxlaw-2862	526	7	interesting	interesting	ADJ
taxlaw-2862	526	8	philosophical	philosophical	ADJ
taxlaw-2862	526	9	point	point	NOUN
taxlaw-2862	526	10	and	and	CCONJ
taxlaw-2862	526	11	perhaps	perhaps	ADV
taxlaw-2862	526	12	a	a	DET
taxlaw-2862	526	13	specific	specific	ADJ
taxlaw-2862	526	14	normative	normative	ADJ
taxlaw-2862	526	15	commitment	commitment	NOUN
taxlaw-2862	526	16	,	,	PUNCT
taxlaw-2862	526	17	it	it	PRON
taxlaw-2862	526	18	is	be	AUX
taxlaw-2862	526	19	incidental	incidental	ADJ
taxlaw-2862	526	20	to	to	ADP
taxlaw-2862	526	21	the	the	DET
taxlaw-2862	526	22	optimal	optimal	ADJ
taxlaw-2862	526	23	vat	vat	NOUN
taxlaw-2862	526	24	threshold	threshold	NOUN
taxlaw-2862	526	25	result	result	NOUN
taxlaw-2862	526	26	)	)	PUNCT
taxlaw-2862	526	27	.	.	PUNCT
taxlaw-2862	527	1	95	95	NUM
taxlaw-2862	528	1	i	i	PRON
taxlaw-2862	528	2	d.	d.	PROPN
taxlaw-2862	528	3	(	(	PUNCT
taxlaw-2862	528	4	noting	note	VERB
taxlaw-2862	528	5	however	however	ADV
taxlaw-2862	528	6	that	that	SCONJ
taxlaw-2862	528	7	this	this	DET
taxlaw-2862	528	8	fixed	fix	VERB
taxlaw-2862	528	9	amount	amount	NOUN
taxlaw-2862	528	10	of	of	ADP
taxlaw-2862	528	11	taxed	tax	VERB
taxlaw-2862	528	12	intermediate	intermediate	ADJ
taxlaw-2862	528	13	input	input	NOUN
taxlaw-2862	528	14	does	do	AUX
taxlaw-2862	528	15	not	not	PART
taxlaw-2862	528	16	account	account	VERB
taxlaw-2862	528	17	for	for	ADP
taxlaw-2862	528	18	the	the	DET
taxlaw-2862	528	19	endogeneity	endogeneity	NOUN
taxlaw-2862	528	20	of	of	ADP
taxlaw-2862	528	21	input	input	NOUN
taxlaw-2862	528	22	supply	supply	NOUN
taxlaw-2862	528	23	decisions	decision	NOUN
taxlaw-2862	528	24	:	:	PUNCT
taxlaw-2862	528	25	firms	firm	NOUN
taxlaw-2862	528	26	below	below	ADP
taxlaw-2862	528	27	the	the	DET
taxlaw-2862	528	28	threshold	threshold	NOUN
taxlaw-2862	528	29	face	face	VERB
taxlaw-2862	528	30	an	an	DET
taxlaw-2862	528	31	incentive	incentive	NOUN
taxlaw-2862	528	32	to	to	ADP
taxlaw-2862	528	33	“	"	PUNCT
taxlaw-2862	528	34	self	self	NOUN
taxlaw-2862	528	35	-	-	PUNCT
taxlaw-2862	528	36	supply	supply	NOUN
taxlaw-2862	528	37	”	"	PUNCT
taxlaw-2862	528	38	inputs	input	NOUN
taxlaw-2862	528	39	because	because	SCONJ
taxlaw-2862	528	40	of	of	ADP
taxlaw-2862	528	41	their	their	PRON
taxlaw-2862	528	42	inability	inability	NOUN
taxlaw-2862	528	43	to	to	PART
taxlaw-2862	528	44	claim	claim	VERB
taxlaw-2862	528	45	input	input	NOUN
taxlaw-2862	528	46	tax	tax	NOUN
taxlaw-2862	528	47	credits	credit	NOUN
taxlaw-2862	528	48	)	)	PUNCT
taxlaw-2862	528	49	.	.	PUNCT
taxlaw-2862	529	1	96	96	NUM
taxlaw-2862	530	1	i	i	PRON
taxlaw-2862	530	2	d.	d.	NOUN
taxlaw-2862	530	3	at	at	ADP
taxlaw-2862	530	4	565	565	NUM
taxlaw-2862	530	5	(	(	PUNCT
taxlaw-2862	530	6	“	"	PUNCT
taxlaw-2862	530	7	allowing	allow	VERB
taxlaw-2862	530	8	for	for	ADP
taxlaw-2862	530	9	both	both	CCONJ
taxlaw-2862	530	10	a	a	DET
taxlaw-2862	530	11	fixed	fix	VERB
taxlaw-2862	530	12	component	component	NOUN
taxlaw-2862	530	13	to	to	ADP
taxlaw-2862	530	14	these	these	DET
taxlaw-2862	530	15	costs	cost	NOUN
taxlaw-2862	530	16	and	and	CCONJ
taxlaw-2862	530	17	a	a	DET
taxlaw-2862	530	18	part	part	NOUN
taxlaw-2862	530	19	related	relate	VERB
taxlaw-2862	530	20	to	to	AUX
taxlaw-2862	530	21	scale	scale	VERB
taxlaw-2862	530	22	(	(	PUNCT
taxlaw-2862	530	23	each	each	DET
taxlaw-2862	530	24	non	non	ADJ
taxlaw-2862	530	25	-	-	ADJ
taxlaw-2862	530	26	negative	negative	ADJ
taxlaw-2862	530	27	)	)	PUNCT
taxlaw-2862	530	28	”	"	PUNCT
taxlaw-2862	530	29	)	)	PUNCT
taxlaw-2862	530	30	.	.	PUNCT
taxlaw-2862	531	1	200	200	NUM
taxlaw-2862	531	2	columbia	columbia	PROPN
taxlaw-2862	531	3	journal	journal	PROPN
taxlaw-2862	531	4	of	of	ADP
taxlaw-2862	531	5	tax	tax	NOUN
taxlaw-2862	531	6	law	law	NOUN
taxlaw-2862	531	7	[	[	X
taxlaw-2862	531	8	vol.9:177	vol.9:177	INTJ
taxlaw-2862	531	9	compliance	compliance	NOUN
taxlaw-2862	531	10	costs	cost	NOUN
taxlaw-2862	531	11	in	in	ADP
taxlaw-2862	531	12	the	the	DET
taxlaw-2862	531	13	(	(	PUNCT
taxlaw-2862	531	14	arguably	arguably	ADV
taxlaw-2862	531	15	more	more	ADV
taxlaw-2862	531	16	realistic	realistic	ADJ
taxlaw-2862	531	17	)	)	PUNCT
taxlaw-2862	531	18	general	general	ADJ
taxlaw-2862	531	19	model	model	NOUN
taxlaw-2862	531	20	are	be	AUX
taxlaw-2862	531	21	less	less	ADV
taxlaw-2862	531	22	regressive	regressive	ADJ
taxlaw-2862	531	23	with	with	ADP
taxlaw-2862	531	24	respect	respect	NOUN
taxlaw-2862	531	25	to	to	ADP
taxlaw-2862	531	26	firm	firm	ADJ
taxlaw-2862	531	27	revenues	revenue	NOUN
taxlaw-2862	531	28	than	than	ADP
taxlaw-2862	531	29	in	in	ADP
taxlaw-2862	531	30	the	the	DET
taxlaw-2862	531	31	simple	simple	ADJ
taxlaw-2862	531	32	model	model	NOUN
taxlaw-2862	531	33	.	.	PUNCT
taxlaw-2862	532	1	keen	keen	ADJ
taxlaw-2862	532	2	and	and	CCONJ
taxlaw-2862	532	3	mintz	mintz	PROPN
taxlaw-2862	532	4	show	show	VERB
taxlaw-2862	532	5	that	that	SCONJ
taxlaw-2862	532	6	,	,	PUNCT
taxlaw-2862	532	7	once	once	SCONJ
taxlaw-2862	532	8	the	the	DET
taxlaw-2862	532	9	optimal	optimal	ADJ
taxlaw-2862	532	10	allocations	allocation	NOUN
taxlaw-2862	532	11	of	of	ADP
taxlaw-2862	532	12	labor	labor	NOUN
taxlaw-2862	532	13	across	across	ADP
taxlaw-2862	532	14	the	the	DET
taxlaw-2862	532	15	taxed	tax	VERB
taxlaw-2862	532	16	and	and	CCONJ
taxlaw-2862	532	17	the	the	DET
taxlaw-2862	532	18	untaxed	untaxed	ADJ
taxlaw-2862	532	19	sectors	sector	NOUN
taxlaw-2862	532	20	are	be	AUX
taxlaw-2862	532	21	determined,97	determined,97	X
taxlaw-2862	532	22	individuals	individual	NOUN
taxlaw-2862	532	23	with	with	ADP
taxlaw-2862	532	24	lower	low	ADJ
taxlaw-2862	532	25	productivity	productivity	NOUN
taxlaw-2862	532	26	will	will	AUX
taxlaw-2862	532	27	choose	choose	VERB
taxlaw-2862	532	28	a	a	DET
taxlaw-2862	532	29	firm	firm	ADJ
taxlaw-2862	532	30	size	size	NOUN
taxlaw-2862	532	31	beneath	beneath	ADP
taxlaw-2862	532	32	the	the	DET
taxlaw-2862	532	33	vat	vat	NOUN
taxlaw-2862	532	34	registration	registration	NOUN
taxlaw-2862	532	35	threshold	threshold	NOUN
taxlaw-2862	532	36	.	.	PUNCT
taxlaw-2862	533	1	for	for	ADP
taxlaw-2862	533	2	individuals	individual	NOUN
taxlaw-2862	533	3	with	with	ADP
taxlaw-2862	533	4	higher	high	ADJ
taxlaw-2862	533	5	productivity	productivity	NOUN
taxlaw-2862	533	6	,	,	PUNCT
taxlaw-2862	533	7	the	the	DET
taxlaw-2862	533	8	optimal	optimal	ADJ
taxlaw-2862	533	9	firm	firm	ADJ
taxlaw-2862	533	10	size	size	NOUN
taxlaw-2862	533	11	will	will	AUX
taxlaw-2862	533	12	be	be	AUX
taxlaw-2862	533	13	more	more	ADJ
taxlaw-2862	533	14	than	than	ADP
taxlaw-2862	533	15	the	the	DET
taxlaw-2862	533	16	vat	vat	NOUN
taxlaw-2862	533	17	registration	registration	NOUN
taxlaw-2862	533	18	threshold	threshold	NOUN
taxlaw-2862	533	19	.	.	PUNCT
taxlaw-2862	534	1	and	and	CCONJ
taxlaw-2862	534	2	for	for	ADP
taxlaw-2862	534	3	the	the	DET
taxlaw-2862	534	4	third	third	ADJ
taxlaw-2862	534	5	possibility	possibility	NOUN
taxlaw-2862	534	6	—	—	PUNCT
taxlaw-2862	534	7	individuals	individual	NOUN
taxlaw-2862	534	8	with	with	ADP
taxlaw-2862	534	9	productivities	productivity	NOUN
taxlaw-2862	534	10	between	between	ADP
taxlaw-2862	534	11	these	these	DET
taxlaw-2862	534	12	two	two	NUM
taxlaw-2862	534	13	amounts	amount	NOUN
taxlaw-2862	534	14	—	—	PUNCT
taxlaw-2862	534	15	production	production	NOUN
taxlaw-2862	534	16	will	will	AUX
taxlaw-2862	534	17	“	"	PUNCT
taxlaw-2862	534	18	hover	hover	VERB
taxlaw-2862	534	19	infinitely	infinitely	ADV
taxlaw-2862	534	20	close	close	ADJ
taxlaw-2862	534	21	to	to	ADP
taxlaw-2862	534	22	,	,	PUNCT
taxlaw-2862	534	23	but	but	CCONJ
taxlaw-2862	534	24	just	just	ADV
taxlaw-2862	534	25	below	below	ADV
taxlaw-2862	534	26	,	,	PUNCT
taxlaw-2862	534	27	the	the	DET
taxlaw-2862	534	28	threshold	threshold	NOUN
taxlaw-2862	534	29	.	.	PUNCT
taxlaw-2862	535	1	”98	”98	NOUN
taxlaw-2862	535	2	this	this	PRON
taxlaw-2862	535	3	translates	translate	VERB
taxlaw-2862	535	4	into	into	ADP
taxlaw-2862	535	5	one	one	NUM
taxlaw-2862	535	6	of	of	ADP
taxlaw-2862	535	7	the	the	DET
taxlaw-2862	535	8	key	key	ADJ
taxlaw-2862	535	9	takeaways	takeaway	NOUN
taxlaw-2862	535	10	of	of	ADP
taxlaw-2862	535	11	keen	keen	PROPN
taxlaw-2862	535	12	and	and	CCONJ
taxlaw-2862	535	13	mintz	mintz	PROPN
taxlaw-2862	535	14	’s	’s	PART
taxlaw-2862	535	15	formal	formal	ADJ
taxlaw-2862	535	16	analysis	analysis	NOUN
taxlaw-2862	535	17	:	:	PUNCT
taxlaw-2862	535	18	for	for	ADP
taxlaw-2862	535	19	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	535	20	of	of	ADP
taxlaw-2862	535	21	intermediate	intermediate	ADJ
taxlaw-2862	535	22	productivity	productivity	NOUN
taxlaw-2862	535	23	,	,	PUNCT
taxlaw-2862	535	24	bunching	bunch	VERB
taxlaw-2862	535	25	will	will	AUX
taxlaw-2862	535	26	occur	occur	VERB
taxlaw-2862	535	27	just	just	ADV
taxlaw-2862	535	28	below	below	ADP
taxlaw-2862	535	29	the	the	DET
taxlaw-2862	535	30	threshold	threshold	NOUN
taxlaw-2862	535	31	and	and	CCONJ
taxlaw-2862	535	32	there	there	PRON
taxlaw-2862	535	33	will	will	AUX
taxlaw-2862	535	34	be	be	AUX
taxlaw-2862	535	35	a	a	DET
taxlaw-2862	535	36	localized	localized	ADJ
taxlaw-2862	535	37	gap	gap	NOUN
taxlaw-2862	535	38	in	in	ADP
taxlaw-2862	535	39	the	the	DET
taxlaw-2862	535	40	distribution	distribution	NOUN
taxlaw-2862	535	41	of	of	ADP
taxlaw-2862	535	42	firms	firm	NOUN
taxlaw-2862	535	43	by	by	ADP
taxlaw-2862	535	44	size	size	NOUN
taxlaw-2862	535	45	immediately	immediately	ADV
taxlaw-2862	535	46	above	above	ADP
taxlaw-2862	535	47	the	the	DET
taxlaw-2862	535	48	threshold.99	threshold.99	PROPN
taxlaw-2862	535	49	b.	b.	PROPN
taxlaw-2862	535	50	results	result	NOUN
taxlaw-2862	535	51	and	and	CCONJ
taxlaw-2862	535	52	policy	policy	NOUN
taxlaw-2862	535	53	implications	implication	NOUN
taxlaw-2862	535	54	but	but	CCONJ
taxlaw-2862	535	55	what	what	PRON
taxlaw-2862	535	56	about	about	ADP
taxlaw-2862	535	57	the	the	DET
taxlaw-2862	535	58	optimal	optimal	ADJ
taxlaw-2862	535	59	choice	choice	NOUN
taxlaw-2862	535	60	of	of	ADP
taxlaw-2862	535	61	threshold?100	threshold?100	ADP
taxlaw-2862	535	62	keen	keen	ADJ
taxlaw-2862	535	63	and	and	CCONJ
taxlaw-2862	535	64	mintz	mintz	PROPN
taxlaw-2862	535	65	summarize	summarize	VERB
taxlaw-2862	535	66	the	the	DET
taxlaw-2862	535	67	intuition	intuition	NOUN
taxlaw-2862	535	68	of	of	ADP
taxlaw-2862	535	69	their	their	PRON
taxlaw-2862	535	70	expression	expression	NOUN
taxlaw-2862	535	71	for	for	ADP
taxlaw-2862	535	72	the	the	DET
taxlaw-2862	535	73	optimal	optimal	ADJ
taxlaw-2862	535	74	threshold	threshold	NOUN
taxlaw-2862	535	75	as	as	SCONJ
taxlaw-2862	535	76	follows	follow	VERB
taxlaw-2862	535	77	.	.	PUNCT
taxlaw-2862	536	1	the	the	DET
taxlaw-2862	536	2	expression	expression	NOUN
taxlaw-2862	536	3	has	have	VERB
taxlaw-2862	536	4	four	four	NUM
taxlaw-2862	536	5	components	component	NOUN
taxlaw-2862	536	6	that	that	PRON
taxlaw-2862	536	7	summarize	summarize	VERB
taxlaw-2862	536	8	the	the	DET
taxlaw-2862	536	9	subtle	subtle	ADJ
taxlaw-2862	536	10	efficiency	efficiency	NOUN
taxlaw-2862	536	11	effects	effect	NOUN
taxlaw-2862	536	12	of	of	ADP
taxlaw-2862	536	13	a	a	DET
taxlaw-2862	536	14	(	(	PUNCT
taxlaw-2862	536	15	small	small	ADJ
taxlaw-2862	536	16	)	)	PUNCT
taxlaw-2862	536	17	increase	increase	NOUN
taxlaw-2862	536	18	in	in	ADP
taxlaw-2862	536	19	the	the	DET
taxlaw-2862	536	20	threshold	threshold	NOUN
taxlaw-2862	536	21	.	.	PUNCT
taxlaw-2862	537	1	first	first	ADV
taxlaw-2862	537	2	,	,	PUNCT
taxlaw-2862	537	3	upon	upon	SCONJ
taxlaw-2862	537	4	such	such	DET
taxlaw-2862	537	5	an	an	DET
taxlaw-2862	537	6	increase	increase	NOUN
taxlaw-2862	537	7	,	,	PUNCT
taxlaw-2862	537	8	revenue	revenue	NOUN
taxlaw-2862	537	9	may	may	AUX
taxlaw-2862	537	10	be	be	AUX
taxlaw-2862	537	11	lost	lose	VERB
taxlaw-2862	537	12	from	from	ADP
taxlaw-2862	537	13	firms	firm	NOUN
taxlaw-2862	537	14	that	that	PRON
taxlaw-2862	537	15	now	now	ADV
taxlaw-2862	537	16	fall	fall	VERB
taxlaw-2862	537	17	below	below	ADP
taxlaw-2862	537	18	the	the	DET
taxlaw-2862	537	19	(	(	PUNCT
taxlaw-2862	537	20	marginally	marginally	ADV
taxlaw-2862	537	21	higher	high	ADJ
taxlaw-2862	537	22	)	)	PUNCT
taxlaw-2862	537	23	threshold	threshold	NOUN
taxlaw-2862	537	24	;	;	PUNCT
taxlaw-2862	537	25	noting	note	VERB
taxlaw-2862	537	26	,	,	PUNCT
taxlaw-2862	537	27	however	however	ADV
taxlaw-2862	537	28	,	,	PUNCT
taxlaw-2862	537	29	that	that	SCONJ
taxlaw-2862	537	30	due	due	ADP
taxlaw-2862	537	31	to	to	ADP
taxlaw-2862	537	32	bunching	bunch	VERB
taxlaw-2862	537	33	,	,	PUNCT
taxlaw-2862	537	34	there	there	PRON
taxlaw-2862	537	35	are	be	VERB
taxlaw-2862	537	36	no	no	DET
taxlaw-2862	537	37	firms	firm	NOUN
taxlaw-2862	537	38	that	that	PRON
taxlaw-2862	537	39	are	be	AUX
taxlaw-2862	537	40	immediately	immediately	ADV
taxlaw-2862	537	41	above	above	ADP
taxlaw-2862	537	42	the	the	DET
taxlaw-2862	537	43	threshold	threshold	NOUN
taxlaw-2862	537	44	,	,	PUNCT
taxlaw-2862	537	45	so	so	SCONJ
taxlaw-2862	537	46	this	this	DET
taxlaw-2862	537	47	effect	effect	NOUN
taxlaw-2862	537	48	is	be	AUX
taxlaw-2862	537	49	likely	likely	ADJ
taxlaw-2862	537	50	to	to	PART
taxlaw-2862	537	51	be	be	AUX
taxlaw-2862	537	52	small.101	small.101	ADJ
taxlaw-2862	537	53	second	second	ADJ
taxlaw-2862	537	54	,	,	PUNCT
taxlaw-2862	537	55	an	an	DET
taxlaw-2862	537	56	increase	increase	NOUN
taxlaw-2862	537	57	in	in	ADP
taxlaw-2862	537	58	the	the	DET
taxlaw-2862	537	59	threshold	threshold	NOUN
taxlaw-2862	537	60	is	be	AUX
taxlaw-2862	537	61	not	not	PART
taxlaw-2862	537	62	unambiguously	unambiguously	ADV
taxlaw-2862	537	63	revenue	revenue	NOUN
taxlaw-2862	537	64	-	-	PUNCT
taxlaw-2862	537	65	decreasing	decrease	VERB
taxlaw-2862	537	66	:	:	PUNCT
taxlaw-2862	537	67	unregistered	unregistered	ADJ
taxlaw-2862	537	68	firms	firm	NOUN
taxlaw-2862	537	69	still	still	ADV
taxlaw-2862	537	70	contribute	contribute	VERB
taxlaw-2862	537	71	to	to	ADP
taxlaw-2862	537	72	vat	vat	NOUN
taxlaw-2862	537	73	revenues	revenue	NOUN
taxlaw-2862	537	74	by	by	ADP
taxlaw-2862	537	75	paying	pay	VERB
taxlaw-2862	537	76	tax	tax	NOUN
taxlaw-2862	537	77	on	on	ADP
taxlaw-2862	537	78	their	their	PRON
taxlaw-2862	537	79	inputs.102	inputs.102	ADJ
taxlaw-2862	537	80	third	third	NOUN
taxlaw-2862	537	81	,	,	PUNCT
taxlaw-2862	537	82	the	the	DET
taxlaw-2862	537	83	taxing	tax	VERB
taxlaw-2862	537	84	agency	agency	NOUN
taxlaw-2862	537	85	saves	save	VERB
taxlaw-2862	537	86	administrative	administrative	ADJ
taxlaw-2862	537	87	costs	cost	NOUN
taxlaw-2862	537	88	for	for	ADP
taxlaw-2862	537	89	each	each	DET
taxlaw-2862	537	90	firm	firm	NOUN
taxlaw-2862	537	91	that	that	PRON
taxlaw-2862	537	92	now	now	ADV
taxlaw-2862	537	93	falls	fall	VERB
taxlaw-2862	537	94	below	below	ADP
taxlaw-2862	537	95	the	the	DET
taxlaw-2862	537	96	threshold.103	threshold.103	NOUN
taxlaw-2862	537	97	fourth	fourth	ADJ
taxlaw-2862	537	98	,	,	PUNCT
taxlaw-2862	537	99	an	an	DET
taxlaw-2862	537	100	increase	increase	NOUN
taxlaw-2862	537	101	in	in	ADP
taxlaw-2862	537	102	revenue	revenue	NOUN
taxlaw-2862	537	103	(	(	PUNCT
taxlaw-2862	537	104	net	net	NOUN
taxlaw-2862	537	105	of	of	ADP
taxlaw-2862	537	106	input	input	NOUN
taxlaw-2862	537	107	credits	credit	NOUN
taxlaw-2862	537	108	)	)	PUNCT
taxlaw-2862	537	109	results	result	NOUN
taxlaw-2862	537	110	from	from	ADP
taxlaw-2862	537	111	an	an	DET
taxlaw-2862	537	112	increase	increase	NOUN
taxlaw-2862	537	113	in	in	ADP
taxlaw-2862	537	114	production	production	NOUN
taxlaw-2862	537	115	by	by	ADP
taxlaw-2862	537	116	the	the	DET
taxlaw-2862	537	117	mass	mass	NOUN
taxlaw-2862	537	118	of	of	ADP
taxlaw-2862	537	119	firms	firm	NOUN
taxlaw-2862	537	120	that	that	PRON
taxlaw-2862	537	121	formerly	formerly	ADV
taxlaw-2862	537	122	had	have	AUX
taxlaw-2862	537	123	bunched	bunch	VERB
taxlaw-2862	537	124	just	just	ADV
taxlaw-2862	537	125	below	below	ADP
taxlaw-2862	537	126	the	the	DET
taxlaw-2862	537	127	threshold	threshold	NOUN
taxlaw-2862	537	128	and	and	CCONJ
taxlaw-2862	537	129	now	now	ADV
taxlaw-2862	537	130	are	be	AUX
taxlaw-2862	537	131	free	free	ADJ
taxlaw-2862	537	132	to	to	ADP
taxlaw-2862	537	133	expand.104	expand.104	NOUN
taxlaw-2862	537	134	taking	take	VERB
taxlaw-2862	537	135	the	the	DET
taxlaw-2862	537	136	components	component	NOUN
taxlaw-2862	537	137	together	together	ADV
taxlaw-2862	537	138	,	,	PUNCT
taxlaw-2862	537	139	the	the	DET
taxlaw-2862	537	140	intuition	intuition	NOUN
taxlaw-2862	537	141	behind	behind	ADP
taxlaw-2862	537	142	the	the	DET
taxlaw-2862	537	143	general	general	ADJ
taxlaw-2862	537	144	model	model	NOUN
taxlaw-2862	537	145	’s	’s	PART
taxlaw-2862	537	146	optimal	optimal	ADJ
taxlaw-2862	537	147	threshold	threshold	NOUN
taxlaw-2862	537	148	expression	expression	NOUN
taxlaw-2862	537	149	is	be	AUX
taxlaw-2862	537	150	clear	clear	ADJ
taxlaw-2862	537	151	:	:	PUNCT
taxlaw-2862	537	152	relaxing	relax	VERB
taxlaw-2862	537	153	the	the	DET
taxlaw-2862	537	154	constraint	constraint	NOUN
taxlaw-2862	537	155	that	that	PRON
taxlaw-2862	537	156	induces	induce	VERB
taxlaw-2862	537	157	firms	firm	NOUN
taxlaw-2862	537	158	to	to	PART
taxlaw-2862	537	159	remain	remain	VERB
taxlaw-2862	537	160	small	small	ADJ
taxlaw-2862	537	161	has	have	AUX
taxlaw-2862	537	162	much	much	ADJ
taxlaw-2862	537	163	to	to	PART
taxlaw-2862	537	164	recommend	recommend	VERB
taxlaw-2862	537	165	it	it	PRON
taxlaw-2862	537	166	,	,	PUNCT
taxlaw-2862	537	167	even	even	ADV
taxlaw-2862	537	168	in	in	ADP
taxlaw-2862	537	169	comparison	comparison	NOUN
taxlaw-2862	537	170	to	to	ADP
taxlaw-2862	537	171	the	the	DET
taxlaw-2862	537	172	simple	simple	ADJ
taxlaw-2862	537	173	model.105	model.105	NOUN
taxlaw-2862	537	174	97	97	NUM
taxlaw-2862	537	175	i	i	PRON
taxlaw-2862	537	176	d.	d.	PROPN
taxlaw-2862	537	177	at	at	ADP
taxlaw-2862	537	178	568	568	NUM
taxlaw-2862	537	179	.	.	PUNCT
taxlaw-2862	538	1	98	98	NUM
taxlaw-2862	539	1	i	i	PRON
taxlaw-2862	539	2	d.	d.	PROPN
taxlaw-2862	539	3	99	99	NUM
taxlaw-2862	540	1	i	i	PRON
taxlaw-2862	540	2	d.	d.	PROPN
taxlaw-2862	540	3	100	100	NUM
taxlaw-2862	540	4	keen	keen	PROPN
taxlaw-2862	540	5	&	&	CCONJ
taxlaw-2862	540	6	mintz	mintz	PROPN
taxlaw-2862	540	7	acknowledge	acknowledge	VERB
taxlaw-2862	540	8	that	that	SCONJ
taxlaw-2862	540	9	this	this	DET
taxlaw-2862	540	10	step	step	NOUN
taxlaw-2862	540	11	is	be	AUX
taxlaw-2862	540	12	“	"	PUNCT
taxlaw-2862	540	13	routine	routine	ADJ
taxlaw-2862	540	14	but	but	CCONJ
taxlaw-2862	540	15	the	the	DET
taxlaw-2862	540	16	details	detail	NOUN
taxlaw-2862	540	17	…	…	PUNCT
taxlaw-2862	540	18	are	be	AUX
taxlaw-2862	540	19	messy	messy	ADJ
taxlaw-2862	540	20	.	.	PUNCT
taxlaw-2862	540	21	”	"	PUNCT
taxlaw-2862	541	1	i	i	PRON
taxlaw-2862	541	2	d.	d.	VERB
taxlaw-2862	541	3	at	at	ADP
taxlaw-2862	541	4	569	569	NUM
taxlaw-2862	541	5	(	(	PUNCT
taxlaw-2862	541	6	using	use	VERB
taxlaw-2862	541	7	the	the	DET
taxlaw-2862	541	8	standard	standard	ADJ
taxlaw-2862	541	9	approach	approach	NOUN
taxlaw-2862	541	10	of	of	ADP
taxlaw-2862	541	11	specifying	specify	VERB
taxlaw-2862	541	12	an	an	DET
taxlaw-2862	541	13	indirect	indirect	ADJ
taxlaw-2862	541	14	utility	utility	NOUN
taxlaw-2862	541	15	function	function	NOUN
taxlaw-2862	541	16	reflecting	reflect	VERB
taxlaw-2862	541	17	profits	profit	NOUN
taxlaw-2862	541	18	of	of	ADP
taxlaw-2862	541	19	the	the	DET
taxlaw-2862	541	20	individual	individual	ADJ
taxlaw-2862	541	21	entrepreneur	entrepreneur	NOUN
taxlaw-2862	541	22	;	;	PUNCT
taxlaw-2862	541	23	maximizing	maximize	VERB
taxlaw-2862	541	24	profits	profit	NOUN
taxlaw-2862	541	25	under	under	ADP
taxlaw-2862	541	26	the	the	DET
taxlaw-2862	541	27	simplifying	simplifying	NOUN
taxlaw-2862	541	28	assumption	assumption	NOUN
taxlaw-2862	541	29	that	that	SCONJ
taxlaw-2862	541	30	individuals	individual	NOUN
taxlaw-2862	541	31	have	have	AUX
taxlaw-2862	541	32	uniform	uniform	ADJ
taxlaw-2862	541	33	preferences	preference	NOUN
taxlaw-2862	541	34	over	over	ADP
taxlaw-2862	541	35	the	the	DET
taxlaw-2862	541	36	taxed	tax	VERB
taxlaw-2862	541	37	versus	versus	ADP
taxlaw-2862	541	38	untaxed	untaxed	ADJ
taxlaw-2862	541	39	goods	good	NOUN
taxlaw-2862	541	40	)	)	PUNCT
taxlaw-2862	541	41	.	.	PUNCT
taxlaw-2862	542	1	here	here	ADV
taxlaw-2862	542	2	,	,	PUNCT
taxlaw-2862	542	3	the	the	DET
taxlaw-2862	542	4	objective	objective	NOUN
taxlaw-2862	542	5	of	of	ADP
taxlaw-2862	542	6	government	government	NOUN
taxlaw-2862	542	7	policy	policy	NOUN
taxlaw-2862	542	8	is	be	AUX
taxlaw-2862	542	9	maximizing	maximize	VERB
taxlaw-2862	542	10	the	the	DET
taxlaw-2862	542	11	sum	sum	NOUN
taxlaw-2862	542	12	of	of	ADP
taxlaw-2862	542	13	individual	individual	ADJ
taxlaw-2862	542	14	utilities	utility	NOUN
taxlaw-2862	542	15	subject	subject	ADJ
taxlaw-2862	542	16	to	to	ADP
taxlaw-2862	542	17	the	the	DET
taxlaw-2862	542	18	constraint	constraint	NOUN
taxlaw-2862	542	19	that	that	PRON
taxlaw-2862	542	20	labor	labor	NOUN
taxlaw-2862	542	21	is	be	AUX
taxlaw-2862	542	22	allocated	allocate	VERB
taxlaw-2862	542	23	optimally	optimally	ADV
taxlaw-2862	542	24	.	.	PUNCT
taxlaw-2862	543	1	i	i	PRON
taxlaw-2862	543	2	d.	d.	PROPN
taxlaw-2862	543	3	at	at	ADP
taxlaw-2862	543	4	568	568	NUM
taxlaw-2862	543	5	-	-	SYM
taxlaw-2862	543	6	69	69	NUM
taxlaw-2862	543	7	(	(	PUNCT
taxlaw-2862	543	8	the	the	DET
taxlaw-2862	543	9	distribution	distribution	NOUN
taxlaw-2862	543	10	of	of	ADP
taxlaw-2862	543	11	labor	labor	NOUN
taxlaw-2862	543	12	across	across	ADP
taxlaw-2862	543	13	the	the	DET
taxlaw-2862	543	14	taxed	tax	VERB
taxlaw-2862	543	15	versus	versus	ADP
taxlaw-2862	543	16	untaxed	untaxed	ADJ
taxlaw-2862	543	17	sectors	sector	NOUN
taxlaw-2862	543	18	functions	function	NOUN
taxlaw-2862	543	19	as	as	ADP
taxlaw-2862	543	20	the	the	DET
taxlaw-2862	543	21	incentive	incentive	NOUN
taxlaw-2862	543	22	compatibility	compatibility	NOUN
taxlaw-2862	543	23	constraint	constraint	NOUN
taxlaw-2862	543	24	subject	subject	NOUN
taxlaw-2862	543	25	to	to	ADP
taxlaw-2862	543	26	which	which	PRON
taxlaw-2862	543	27	the	the	DET
taxlaw-2862	543	28	government	government	NOUN
taxlaw-2862	543	29	’s	’s	PART
taxlaw-2862	543	30	objective	objective	ADJ
taxlaw-2862	543	31	function	function	NOUN
taxlaw-2862	543	32	is	be	AUX
taxlaw-2862	543	33	maximized	maximize	VERB
taxlaw-2862	543	34	)	)	PUNCT
taxlaw-2862	543	35	.	.	PUNCT
taxlaw-2862	544	1	101	101	NUM
taxlaw-2862	544	2	i	i	PRON
taxlaw-2862	544	3	d.	d.	PROPN
taxlaw-2862	544	4	(	(	PUNCT
taxlaw-2862	544	5	“	"	PUNCT
taxlaw-2862	544	6	there	there	PRON
taxlaw-2862	544	7	are	be	VERB
taxlaw-2862	544	8	none	none	NOUN
taxlaw-2862	544	9	such	such	ADJ
taxlaw-2862	544	10	”	"	PUNCT
taxlaw-2862	544	11	firms	firm	NOUN
taxlaw-2862	544	12	producing	produce	VERB
taxlaw-2862	544	13	exactly	exactly	ADV
taxlaw-2862	544	14	at	at	ADP
taxlaw-2862	544	15	the	the	DET
taxlaw-2862	544	16	threshold	threshold	NOUN
taxlaw-2862	544	17	)	)	PUNCT
taxlaw-2862	544	18	.	.	PUNCT
taxlaw-2862	545	1	102	102	NUM
taxlaw-2862	546	1	i	i	PRON
taxlaw-2862	546	2	d.	d.	PROPN
taxlaw-2862	546	3	(	(	PUNCT
taxlaw-2862	546	4	“	"	PUNCT
taxlaw-2862	546	5	[	[	X
taxlaw-2862	546	6	t]his	t]his	X
taxlaw-2862	546	7	mitigates	mitigate	VERB
taxlaw-2862	546	8	the	the	DET
taxlaw-2862	546	9	revenue	revenue	NOUN
taxlaw-2862	546	10	loss	loss	NOUN
taxlaw-2862	546	11	in	in	ADP
taxlaw-2862	546	12	the	the	DET
taxlaw-2862	546	13	previous	previous	ADJ
taxlaw-2862	546	14	term	term	NOUN
taxlaw-2862	546	15	”	"	PUNCT
taxlaw-2862	546	16	)	)	PUNCT
taxlaw-2862	546	17	.	.	PUNCT
taxlaw-2862	547	1	103	103	NUM
taxlaw-2862	548	1	i	i	PRON
taxlaw-2862	548	2	d.	d.	NOUN
taxlaw-2862	548	3	at	at	ADP
taxlaw-2862	548	4	571	571	NUM
taxlaw-2862	548	5	.	.	PUNCT
taxlaw-2862	549	1	104	104	NUM
taxlaw-2862	550	1	i	i	PRON
taxlaw-2862	550	2	d.	d.	PROPN
taxlaw-2862	550	3	105	105	NUM
taxlaw-2862	550	4	the	the	DET
taxlaw-2862	550	5	reference	reference	NOUN
taxlaw-2862	550	6	to	to	ADP
taxlaw-2862	550	7	administration	administration	NOUN
taxlaw-2862	550	8	and	and	CCONJ
taxlaw-2862	550	9	not	not	PART
taxlaw-2862	550	10	compliance	compliance	NOUN
taxlaw-2862	550	11	costs	cost	NOUN
taxlaw-2862	550	12	saved	save	VERB
taxlaw-2862	550	13	as	as	SCONJ
taxlaw-2862	550	14	firms	firm	NOUN
taxlaw-2862	550	15	drop	drop	VERB
taxlaw-2862	550	16	out	out	ADP
taxlaw-2862	550	17	of	of	ADP
taxlaw-2862	550	18	the	the	DET
taxlaw-2862	550	19	tax	tax	NOUN
taxlaw-2862	550	20	when	when	SCONJ
taxlaw-2862	550	21	the	the	DET
taxlaw-2862	550	22	threshold	threshold	NOUN
taxlaw-2862	550	23	is	be	AUX
taxlaw-2862	550	24	raised	raise	VERB
taxlaw-2862	550	25	is	be	AUX
taxlaw-2862	550	26	intentional	intentional	ADJ
taxlaw-2862	550	27	.	.	PUNCT
taxlaw-2862	551	1	keen	keen	PROPN
taxlaw-2862	551	2	&	&	CCONJ
taxlaw-2862	551	3	mintz	mintz	PROPN
taxlaw-2862	551	4	comment	comment	NOUN
taxlaw-2862	551	5	on	on	ADP
taxlaw-2862	551	6	a	a	DET
taxlaw-2862	551	7	notable	notable	ADJ
taxlaw-2862	551	8	feature	feature	NOUN
taxlaw-2862	551	9	of	of	ADP
taxlaw-2862	551	10	their	their	PRON
taxlaw-2862	551	11	expression	expression	NOUN
taxlaw-2862	551	12	for	for	ADP
taxlaw-2862	551	13	the	the	DET
taxlaw-2862	551	14	optimal	optimal	ADJ
taxlaw-2862	551	15	threshold	threshold	NOUN
taxlaw-2862	551	16	:	:	PUNCT
taxlaw-2862	551	17	“	"	PUNCT
taxlaw-2862	551	18	the	the	DET
taxlaw-2862	551	19	absence	absence	NOUN
taxlaw-2862	551	20	of	of	ADP
taxlaw-2862	551	21	any	any	DET
taxlaw-2862	551	22	direct	direct	ADJ
taxlaw-2862	551	23	role	role	NOUN
taxlaw-2862	551	24	for	for	ADP
taxlaw-2862	551	25	compliance	compliance	NOUN
taxlaw-2862	551	26	costs	cost	NOUN
taxlaw-2862	551	27	.	.	PUNCT
taxlaw-2862	551	28	”	"	PUNCT
taxlaw-2862	552	1	i	i	PRON
taxlaw-2862	552	2	d.	d.	VERB
taxlaw-2862	552	3	at	at	ADP
taxlaw-2862	552	4	570	570	NUM
taxlaw-2862	552	5	.	.	PUNCT
taxlaw-2862	553	1	weirdly	weirdly	ADV
taxlaw-2862	553	2	,	,	PUNCT
taxlaw-2862	553	3	the	the	DET
taxlaw-2862	553	4	parameter	parameter	NOUN
taxlaw-2862	553	5	corresponding	correspond	VERB
taxlaw-2862	553	6	to	to	ADP
taxlaw-2862	553	7	the	the	DET
taxlaw-2862	553	8	fixed	fix	VERB
taxlaw-2862	553	9	component	component	NOUN
taxlaw-2862	553	10	of	of	ADP
taxlaw-2862	553	11	compliance	compliance	NOUN
taxlaw-2862	553	12	cost	cost	NOUN
taxlaw-2862	553	13	drops	drop	NOUN
taxlaw-2862	553	14	out	out	ADP
taxlaw-2862	553	15	in	in	ADP
taxlaw-2862	553	16	the	the	DET
taxlaw-2862	553	17	optimization	optimization	NOUN
taxlaw-2862	553	18	process	process	NOUN
taxlaw-2862	553	19	.	.	PUNCT
taxlaw-2862	554	1	keen	keen	PROPN
taxlaw-2862	554	2	&	&	CCONJ
taxlaw-2862	554	3	mintz	mintz	PROPN
taxlaw-2862	554	4	maintain	maintain	VERB
taxlaw-2862	554	5	that	that	SCONJ
taxlaw-2862	554	6	“	"	PUNCT
taxlaw-2862	554	7	the	the	DET
taxlaw-2862	554	8	reason	reason	NOUN
taxlaw-2862	554	9	for	for	ADP
taxlaw-2862	554	10	this	this	PRON
taxlaw-2862	554	11	becomes	become	VERB
taxlaw-2862	554	12	clear	clear	ADJ
taxlaw-2862	554	13	on	on	ADP
taxlaw-2862	554	14	recalling	recall	VERB
taxlaw-2862	554	15	the	the	DET
taxlaw-2862	554	16	optimization	optimization	NOUN
taxlaw-2862	554	17	problem	problem	NOUN
taxlaw-2862	554	18	being	be	AUX
taxlaw-2862	554	19	solved	solve	VERB
taxlaw-2862	554	20	by	by	ADP
taxlaw-2862	554	21	those	those	PRON
taxlaw-2862	554	22	who	who	PRON
taxlaw-2862	554	23	initially	initially	ADV
taxlaw-2862	554	24	just	just	ADV
taxlaw-2862	554	25	prefer	prefer	VERB
taxlaw-2862	554	26	to	to	PART
taxlaw-2862	554	27	pay	pay	VERB
taxlaw-2862	554	28	tax	tax	NOUN
taxlaw-2862	554	29	rather	rather	ADV
taxlaw-2862	554	30	than	than	ADP
taxlaw-2862	554	31	stay	stay	VERB
taxlaw-2862	554	32	below	below	ADP
taxlaw-2862	554	33	the	the	DET
taxlaw-2862	554	34	threshold	threshold	NOUN
taxlaw-2862	554	35	:	:	PUNCT
taxlaw-2862	554	36	balancing	balance	VERB
taxlaw-2862	554	37	the	the	DET
taxlaw-2862	554	38	2018	2018	NUM
taxlaw-2862	554	39	]	]	PUNCT
taxlaw-2862	554	40	on	on	ADP
taxlaw-2862	554	41	the	the	DET
taxlaw-2862	554	42	threshold	threshold	NOUN
taxlaw-2862	554	43	:	:	PUNCT
taxlaw-2862	554	44	smallness	smallness	NOUN
taxlaw-2862	554	45	and	and	CCONJ
taxlaw-2862	554	46	the	the	DET
taxlaw-2862	554	47	value	value	NOUN
taxlaw-2862	554	48	-	-	PUNCT
taxlaw-2862	554	49	added	add	VERB
taxlaw-2862	554	50	tax	tax	NOUN
taxlaw-2862	554	51	201	201	NUM
taxlaw-2862	554	52	to	to	PART
taxlaw-2862	554	53	bring	bring	VERB
taxlaw-2862	554	54	their	their	PRON
taxlaw-2862	554	55	model	model	NOUN
taxlaw-2862	554	56	to	to	PART
taxlaw-2862	554	57	bear	bear	VERB
taxlaw-2862	554	58	on	on	ADP
taxlaw-2862	554	59	real	real	ADJ
taxlaw-2862	554	60	-	-	PUNCT
taxlaw-2862	554	61	world	world	NOUN
taxlaw-2862	554	62	vat	vat	NOUN
taxlaw-2862	554	63	threshold	threshold	NOUN
taxlaw-2862	554	64	decisions	decision	NOUN
taxlaw-2862	554	65	made	make	VERB
taxlaw-2862	554	66	by	by	ADP
taxlaw-2862	554	67	legislators	legislator	NOUN
taxlaw-2862	554	68	,	,	PUNCT
taxlaw-2862	554	69	keen	keen	ADJ
taxlaw-2862	554	70	and	and	CCONJ
taxlaw-2862	554	71	mintz	mintz	PROPN
taxlaw-2862	554	72	use	use	VERB
taxlaw-2862	554	73	data	datum	NOUN
taxlaw-2862	554	74	relating	relate	VERB
taxlaw-2862	554	75	to	to	ADP
taxlaw-2862	554	76	canada	canada	PROPN
taxlaw-2862	554	77	’s	’s	PART
taxlaw-2862	554	78	vat	vat	NOUN
taxlaw-2862	554	79	in	in	ADP
taxlaw-2862	554	80	a	a	DET
taxlaw-2862	554	81	simulation	simulation	NOUN
taxlaw-2862	554	82	exercise.106	exercise.106	NOUN
taxlaw-2862	554	83	they	they	PRON
taxlaw-2862	554	84	use	use	VERB
taxlaw-2862	554	85	canadian	canadian	ADJ
taxlaw-2862	554	86	estimates	estimate	NOUN
taxlaw-2862	554	87	(	(	PUNCT
taxlaw-2862	554	88	circa	circa	NOUN
taxlaw-2862	554	89	2000	2000	NUM
taxlaw-2862	554	90	)	)	PUNCT
taxlaw-2862	554	91	for	for	ADP
taxlaw-2862	554	92	each	each	PRON
taxlaw-2862	554	93	of	of	ADP
taxlaw-2862	554	94	the	the	DET
taxlaw-2862	554	95	model	model	NOUN
taxlaw-2862	554	96	’s	’s	PART
taxlaw-2862	554	97	parameters	parameter	NOUN
taxlaw-2862	554	98	and	and	CCONJ
taxlaw-2862	554	99	simulate	simulate	VERB
taxlaw-2862	554	100	the	the	DET
taxlaw-2862	554	101	implied	imply	VERB
taxlaw-2862	554	102	optimal	optimal	ADJ
taxlaw-2862	554	103	threshold	threshold	NOUN
taxlaw-2862	554	104	for	for	ADP
taxlaw-2862	554	105	a	a	DET
taxlaw-2862	554	106	set	set	NOUN
taxlaw-2862	554	107	of	of	ADP
taxlaw-2862	554	108	vat	vat	NOUN
taxlaw-2862	554	109	rates	rate	NOUN
taxlaw-2862	554	110	in	in	ADP
taxlaw-2862	554	111	two	two	NUM
taxlaw-2862	554	112	different	different	ADJ
taxlaw-2862	554	113	economic	economic	ADJ
taxlaw-2862	554	114	settings	setting	NOUN
taxlaw-2862	554	115	:	:	PUNCT
taxlaw-2862	554	116	one	one	NUM
taxlaw-2862	554	117	in	in	ADP
taxlaw-2862	554	118	which	which	PRON
taxlaw-2862	554	119	firms	firm	NOUN
taxlaw-2862	554	120	are	be	AUX
taxlaw-2862	554	121	evenly	evenly	ADV
taxlaw-2862	554	122	distributed	distribute	VERB
taxlaw-2862	554	123	along	along	ADP
taxlaw-2862	554	124	a	a	DET
taxlaw-2862	554	125	continuum	continuum	NOUN
taxlaw-2862	554	126	of	of	ADP
taxlaw-2862	554	127	size	size	NOUN
taxlaw-2862	554	128	,	,	PUNCT
taxlaw-2862	554	129	and	and	CCONJ
taxlaw-2862	554	130	another	another	PRON
taxlaw-2862	554	131	in	in	ADP
taxlaw-2862	554	132	which	which	PRON
taxlaw-2862	554	133	the	the	DET
taxlaw-2862	554	134	distribution	distribution	NOUN
taxlaw-2862	554	135	of	of	ADP
taxlaw-2862	554	136	firms	firm	NOUN
taxlaw-2862	554	137	is	be	AUX
taxlaw-2862	554	138	skewed	skew	VERB
taxlaw-2862	554	139	towards	towards	ADP
taxlaw-2862	554	140	the	the	DET
taxlaw-2862	554	141	small	small	ADJ
taxlaw-2862	554	142	(	(	PUNCT
taxlaw-2862	554	143	e.g.	e.g.	ADJ
taxlaw-2862	554	144	,	,	PUNCT
taxlaw-2862	554	145	number	number	NOUN
taxlaw-2862	554	146	of	of	ADP
taxlaw-2862	554	147	firms	firm	NOUN
taxlaw-2862	554	148	operating	operate	VERB
taxlaw-2862	554	149	at	at	ADP
taxlaw-2862	554	150	each	each	DET
taxlaw-2862	554	151	revenue	revenue	NOUN
taxlaw-2862	554	152	level	level	NOUN
taxlaw-2862	554	153	is	be	AUX
taxlaw-2862	554	154	decreasing	decrease	VERB
taxlaw-2862	554	155	as	as	SCONJ
taxlaw-2862	554	156	revenues	revenue	NOUN
taxlaw-2862	554	157	rise	rise	VERB
taxlaw-2862	554	158	)	)	PUNCT
taxlaw-2862	554	159	.	.	PUNCT
taxlaw-2862	555	1	for	for	ADP
taxlaw-2862	555	2	this	this	DET
taxlaw-2862	555	3	second	second	ADJ
taxlaw-2862	555	4	and	and	CCONJ
taxlaw-2862	555	5	more	more	ADV
taxlaw-2862	555	6	realistic	realistic	ADJ
taxlaw-2862	555	7	setting	setting	NOUN
taxlaw-2862	555	8	,	,	PUNCT
taxlaw-2862	555	9	the	the	DET
taxlaw-2862	555	10	optimal	optimal	ADJ
taxlaw-2862	555	11	thresholds	threshold	NOUN
taxlaw-2862	555	12	implied	imply	VERB
taxlaw-2862	555	13	by	by	ADP
taxlaw-2862	555	14	keen	keen	PROPN
taxlaw-2862	555	15	and	and	CCONJ
taxlaw-2862	555	16	mintz	mintz	PROPN
taxlaw-2862	555	17	’s	’s	PART
taxlaw-2862	555	18	simulations	simulation	NOUN
taxlaw-2862	555	19	are	be	AUX
taxlaw-2862	555	20	startlingly	startlingly	ADV
taxlaw-2862	555	21	high	high	ADJ
taxlaw-2862	555	22	:	:	PUNCT
taxlaw-2862	555	23	for	for	ADP
taxlaw-2862	555	24	a	a	DET
taxlaw-2862	555	25	vat	vat	NOUN
taxlaw-2862	555	26	rate	rate	NOUN
taxlaw-2862	555	27	of	of	ADP
taxlaw-2862	555	28	15	15	NUM
taxlaw-2862	555	29	percent	percent	NOUN
taxlaw-2862	555	30	,	,	PUNCT
taxlaw-2862	555	31	the	the	DET
taxlaw-2862	555	32	optimal	optimal	ADJ
taxlaw-2862	555	33	threshold	threshold	NOUN
taxlaw-2862	555	34	estimate	estimate	NOUN
taxlaw-2862	555	35	is	be	AUX
taxlaw-2862	555	36	$	$	SYM
taxlaw-2862	555	37	101,500	101,500	NUM
taxlaw-2862	555	38	(	(	PUNCT
taxlaw-2862	555	39	in	in	ADP
taxlaw-2862	555	40	2002	2002	NUM
taxlaw-2862	555	41	dollars).107	dollars).107	NOUN
taxlaw-2862	555	42	at	at	ADP
taxlaw-2862	555	43	the	the	DET
taxlaw-2862	555	44	threshold	threshold	NOUN
taxlaw-2862	555	45	levels	level	NOUN
taxlaw-2862	555	46	yielded	yield	VERB
taxlaw-2862	555	47	by	by	ADP
taxlaw-2862	555	48	keen	keen	PROPN
taxlaw-2862	555	49	and	and	CCONJ
taxlaw-2862	555	50	mintz	mintz	PROPN
taxlaw-2862	555	51	’s	’s	PART
taxlaw-2862	555	52	simulations	simulation	NOUN
taxlaw-2862	555	53	,	,	PUNCT
taxlaw-2862	555	54	more	more	ADJ
taxlaw-2862	555	55	than	than	ADP
taxlaw-2862	555	56	half	half	NOUN
taxlaw-2862	555	57	(	(	PUNCT
taxlaw-2862	555	58	in	in	ADP
taxlaw-2862	555	59	the	the	DET
taxlaw-2862	555	60	non	non	ADJ
taxlaw-2862	555	61	-	-	ADJ
taxlaw-2862	555	62	uniform	uniform	ADJ
taxlaw-2862	555	63	case	case	NOUN
taxlaw-2862	555	64	)	)	PUNCT
taxlaw-2862	555	65	of	of	ADP
taxlaw-2862	555	66	firms	firm	NOUN
taxlaw-2862	555	67	in	in	ADP
taxlaw-2862	555	68	the	the	DET
taxlaw-2862	555	69	economy	economy	NOUN
taxlaw-2862	555	70	fall	fall	VERB
taxlaw-2862	555	71	below	below	ADP
taxlaw-2862	555	72	the	the	DET
taxlaw-2862	555	73	threshold.108	threshold.108	NOUN
taxlaw-2862	555	74	this	this	PRON
taxlaw-2862	555	75	may	may	AUX
taxlaw-2862	555	76	strike	strike	VERB
taxlaw-2862	555	77	one	one	NOUN
taxlaw-2862	555	78	as	as	ADP
taxlaw-2862	555	79	shocking	shocking	ADJ
taxlaw-2862	555	80	.	.	PUNCT
taxlaw-2862	556	1	after	after	ADV
taxlaw-2862	556	2	all	all	ADV
taxlaw-2862	556	3	,	,	PUNCT
taxlaw-2862	556	4	what	what	DET
taxlaw-2862	556	5	meaning	meaning	NOUN
taxlaw-2862	556	6	does	do	AUX
taxlaw-2862	556	7	“	"	PUNCT
taxlaw-2862	556	8	small	small	ADJ
taxlaw-2862	556	9	”	"	PUNCT
taxlaw-2862	556	10	have	have	VERB
taxlaw-2862	556	11	if	if	SCONJ
taxlaw-2862	556	12	half	half	NOUN
taxlaw-2862	556	13	of	of	ADP
taxlaw-2862	556	14	businesses	business	NOUN
taxlaw-2862	556	15	are	be	AUX
taxlaw-2862	556	16	small	small	ADJ
taxlaw-2862	556	17	?	?	PUNCT
taxlaw-2862	557	1	however	however	ADV
taxlaw-2862	557	2	,	,	PUNCT
taxlaw-2862	557	3	in	in	ADP
taxlaw-2862	557	4	all	all	PRON
taxlaw-2862	557	5	but	but	SCONJ
taxlaw-2862	557	6	one	one	NUM
taxlaw-2862	557	7	of	of	ADP
taxlaw-2862	557	8	the	the	DET
taxlaw-2862	557	9	simulations	simulation	NOUN
taxlaw-2862	557	10	,	,	PUNCT
taxlaw-2862	557	11	the	the	DET
taxlaw-2862	557	12	firms	firm	NOUN
taxlaw-2862	557	13	above	above	ADP
taxlaw-2862	557	14	the	the	DET
taxlaw-2862	557	15	threshold	threshold	NOUN
taxlaw-2862	557	16	account	account	NOUN
taxlaw-2862	557	17	for	for	ADP
taxlaw-2862	557	18	more	more	ADJ
taxlaw-2862	557	19	than	than	ADP
taxlaw-2862	557	20	90	90	NUM
taxlaw-2862	557	21	percent	percent	NOUN
taxlaw-2862	557	22	of	of	ADP
taxlaw-2862	557	23	the	the	DET
taxlaw-2862	557	24	output	output	NOUN
taxlaw-2862	557	25	(	(	PUNCT
taxlaw-2862	557	26	turnover	turnover	NOUN
taxlaw-2862	557	27	as	as	SCONJ
taxlaw-2862	557	28	measured	measure	VERB
taxlaw-2862	557	29	by	by	ADP
taxlaw-2862	557	30	revenues	revenue	NOUN
taxlaw-2862	557	31	)	)	PUNCT
taxlaw-2862	557	32	in	in	ADP
taxlaw-2862	557	33	the	the	DET
taxlaw-2862	557	34	economy	economy	NOUN
taxlaw-2862	557	35	.	.	PUNCT
taxlaw-2862	558	1	this	this	PRON
taxlaw-2862	558	2	is	be	AUX
taxlaw-2862	558	3	instructive	instructive	ADJ
taxlaw-2862	558	4	:	:	PUNCT
taxlaw-2862	558	5	particularly	particularly	ADV
taxlaw-2862	558	6	where	where	SCONJ
taxlaw-2862	558	7	the	the	DET
taxlaw-2862	558	8	firms	firm	NOUN
taxlaw-2862	558	9	cluster	cluster	VERB
taxlaw-2862	558	10	towards	towards	ADP
taxlaw-2862	558	11	the	the	DET
taxlaw-2862	558	12	small	small	ADJ
taxlaw-2862	558	13	,	,	PUNCT
taxlaw-2862	558	14	the	the	DET
taxlaw-2862	558	15	high	high	ADJ
taxlaw-2862	558	16	-	-	PUNCT
taxlaw-2862	558	17	threshold	threshold	NOUN
taxlaw-2862	558	18	implications	implication	NOUN
taxlaw-2862	558	19	of	of	ADP
taxlaw-2862	558	20	the	the	DET
taxlaw-2862	558	21	model	model	NOUN
taxlaw-2862	558	22	are	be	AUX
taxlaw-2862	558	23	particularly	particularly	ADV
taxlaw-2862	558	24	compelling	compelling	ADJ
taxlaw-2862	558	25	.	.	PUNCT
taxlaw-2862	559	1	it	it	PRON
taxlaw-2862	559	2	is	be	AUX
taxlaw-2862	559	3	also	also	ADV
taxlaw-2862	559	4	worth	worth	ADJ
taxlaw-2862	559	5	noting	note	VERB
taxlaw-2862	559	6	that	that	SCONJ
taxlaw-2862	559	7	keen	keen	PROPN
taxlaw-2862	559	8	and	and	CCONJ
taxlaw-2862	559	9	mintz	mintz	PROPN
taxlaw-2862	559	10	,	,	PUNCT
taxlaw-2862	559	11	in	in	ADP
taxlaw-2862	559	12	their	their	PRON
taxlaw-2862	559	13	simulations	simulation	NOUN
taxlaw-2862	559	14	,	,	PUNCT
taxlaw-2862	559	15	used	use	VERB
taxlaw-2862	559	16	$	$	SYM
taxlaw-2862	559	17	100	100	NUM
taxlaw-2862	559	18	for	for	ADP
taxlaw-2862	559	19	the	the	DET
taxlaw-2862	559	20	fixed	fix	VERB
taxlaw-2862	559	21	component	component	NOUN
taxlaw-2862	559	22	of	of	ADP
taxlaw-2862	559	23	both	both	DET
taxlaw-2862	559	24	compliance	compliance	NOUN
taxlaw-2862	559	25	and	and	CCONJ
taxlaw-2862	559	26	administration	administration	NOUN
taxlaw-2862	559	27	costs.109	costs.109	VERB
taxlaw-2862	559	28	taking	take	VERB
taxlaw-2862	559	29	into	into	ADP
taxlaw-2862	559	30	account	account	NOUN
taxlaw-2862	559	31	that	that	SCONJ
taxlaw-2862	559	32	this	this	DET
taxlaw-2862	559	33	parameter	parameter	NOUN
taxlaw-2862	559	34	is	be	AUX
taxlaw-2862	559	35	in	in	ADP
taxlaw-2862	559	36	nominal	nominal	ADJ
taxlaw-2862	559	37	terms	term	NOUN
taxlaw-2862	559	38	,	,	PUNCT
taxlaw-2862	559	39	the	the	DET
taxlaw-2862	559	40	value	value	NOUN
taxlaw-2862	559	41	is	be	AUX
taxlaw-2862	559	42	surely	surely	ADV
taxlaw-2862	559	43	higher	high	ADJ
taxlaw-2862	559	44	today	today	NOUN
taxlaw-2862	559	45	,	,	PUNCT
taxlaw-2862	559	46	although	although	SCONJ
taxlaw-2862	559	47	one	one	PRON
taxlaw-2862	559	48	might	might	AUX
taxlaw-2862	559	49	speculate	speculate	VERB
taxlaw-2862	559	50	that	that	SCONJ
taxlaw-2862	559	51	advances	advance	NOUN
taxlaw-2862	559	52	in	in	ADP
taxlaw-2862	559	53	online	online	ADJ
taxlaw-2862	559	54	registration	registration	NOUN
taxlaw-2862	559	55	and	and	CCONJ
taxlaw-2862	559	56	electronic	electronic	ADJ
taxlaw-2862	559	57	systems	system	NOUN
taxlaw-2862	559	58	have	have	AUX
taxlaw-2862	559	59	offset	offset	VERB
taxlaw-2862	559	60	rising	rise	VERB
taxlaw-2862	559	61	consumer	consumer	NOUN
taxlaw-2862	559	62	prices	price	NOUN
taxlaw-2862	559	63	.	.	PUNCT
taxlaw-2862	560	1	making	make	VERB
taxlaw-2862	560	2	the	the	DET
taxlaw-2862	560	3	very	very	ADV
taxlaw-2862	560	4	conservative	conservative	ADJ
taxlaw-2862	560	5	assumption	assumption	NOUN
taxlaw-2862	560	6	that	that	SCONJ
taxlaw-2862	560	7	compliance	compliance	NOUN
taxlaw-2862	560	8	and	and	CCONJ
taxlaw-2862	560	9	administration	administration	NOUN
taxlaw-2862	560	10	costs	cost	NOUN
taxlaw-2862	560	11	have	have	AUX
taxlaw-2862	560	12	stayed	stay	VERB
taxlaw-2862	560	13	constant	constant	ADJ
taxlaw-2862	560	14	in	in	ADP
taxlaw-2862	560	15	nominal	nominal	ADJ
taxlaw-2862	560	16	terms	term	NOUN
taxlaw-2862	560	17	,	,	PUNCT
taxlaw-2862	560	18	one	one	NUM
taxlaw-2862	560	19	clear	clear	ADJ
taxlaw-2862	560	20	implication	implication	NOUN
taxlaw-2862	560	21	of	of	ADP
taxlaw-2862	560	22	the	the	DET
taxlaw-2862	560	23	simulation	simulation	NOUN
taxlaw-2862	560	24	results	result	NOUN
taxlaw-2862	560	25	is	be	AUX
taxlaw-2862	560	26	that	that	SCONJ
taxlaw-2862	560	27	the	the	DET
taxlaw-2862	560	28	status	status	NOUN
taxlaw-2862	560	29	quo	quo	VERB
taxlaw-2862	560	30	$	$	SYM
taxlaw-2862	560	31	30,000	30,000	NUM
taxlaw-2862	560	32	canadian	canadian	ADJ
taxlaw-2862	560	33	vat	vat	NOUN
taxlaw-2862	560	34	registration	registration	NOUN
taxlaw-2862	560	35	threshold	threshold	NOUN
taxlaw-2862	560	36	is	be	AUX
taxlaw-2862	560	37	likely	likely	ADJ
taxlaw-2862	560	38	to	to	PART
taxlaw-2862	560	39	be	be	AUX
taxlaw-2862	560	40	far	far	ADV
taxlaw-2862	560	41	below	below	ADP
taxlaw-2862	560	42	the	the	DET
taxlaw-2862	560	43	efficiency	efficiency	NOUN
taxlaw-2862	560	44	-	-	PUNCT
taxlaw-2862	560	45	maximizing	maximize	VERB
taxlaw-2862	560	46	level.110	level.110	NOUN
taxlaw-2862	560	47	however	however	ADV
taxlaw-2862	560	48	,	,	PUNCT
taxlaw-2862	560	49	keen	keen	ADJ
taxlaw-2862	560	50	and	and	CCONJ
taxlaw-2862	560	51	mintz	mintz	PROPN
taxlaw-2862	560	52	point	point	VERB
taxlaw-2862	560	53	out	out	ADP
taxlaw-2862	560	54	that	that	SCONJ
taxlaw-2862	560	55	the	the	DET
taxlaw-2862	560	56	model	model	NOUN
taxlaw-2862	560	57	offers	offer	VERB
taxlaw-2862	560	58	the	the	DET
taxlaw-2862	560	59	possibility	possibility	NOUN
taxlaw-2862	560	60	of	of	ADP
taxlaw-2862	560	61	multiple	multiple	ADJ
taxlaw-2862	560	62	equilibria	equilibrium	NOUN
taxlaw-2862	560	63	,	,	PUNCT
taxlaw-2862	560	64	including	include	VERB
taxlaw-2862	560	65	one	one	NUM
taxlaw-2862	560	66	where	where	SCONJ
taxlaw-2862	560	67	the	the	DET
taxlaw-2862	560	68	threshold	threshold	NOUN
taxlaw-2862	560	69	is	be	AUX
taxlaw-2862	560	70	very	very	ADV
taxlaw-2862	560	71	low	low	ADJ
taxlaw-2862	560	72	and	and	CCONJ
taxlaw-2862	560	73	the	the	DET
taxlaw-2862	560	74	other	other	ADJ
taxlaw-2862	560	75	where	where	SCONJ
taxlaw-2862	560	76	it	it	PRON
taxlaw-2862	560	77	is	be	AUX
taxlaw-2862	560	78	very	very	ADV
taxlaw-2862	560	79	high.111	high.111	PROPN
taxlaw-2862	560	80	these	these	DET
taxlaw-2862	560	81	two	two	NUM
taxlaw-2862	560	82	equilibria	equilibrium	NOUN
taxlaw-2862	560	83	have	have	AUX
taxlaw-2862	560	84	in	in	ADP
taxlaw-2862	560	85	discontinuous	discontinuous	ADJ
taxlaw-2862	560	86	gain	gain	NOUN
taxlaw-2862	560	87	in	in	ADP
taxlaw-2862	560	88	net	net	ADJ
taxlaw-2862	560	89	profit	profit	NOUN
taxlaw-2862	560	90	against	against	ADP
taxlaw-2862	560	91	the	the	DET
taxlaw-2862	560	92	compliance	compliance	NOUN
taxlaw-2862	560	93	costs	cost	NOUN
taxlaw-2862	560	94	incurred	incur	VERB
taxlaw-2862	560	95	…	…	PUNCT
taxlaw-2862	560	96	the	the	DET
taxlaw-2862	560	97	gain	gain	NOUN
taxlaw-2862	560	98	that	that	PRON
taxlaw-2862	560	99	such	such	DET
taxlaw-2862	560	100	a	a	DET
taxlaw-2862	560	101	firm	firm	ADJ
taxlaw-2862	560	102	reaps	reap	NOUN
taxlaw-2862	560	103	by	by	ADP
taxlaw-2862	560	104	now	now	ADV
taxlaw-2862	560	105	cutting	cut	VERB
taxlaw-2862	560	106	its	its	PRON
taxlaw-2862	560	107	output	output	NOUN
taxlaw-2862	560	108	to	to	ADP
taxlaw-2862	560	109	below	below	ADP
taxlaw-2862	560	110	the	the	DET
taxlaw-2862	560	111	threshold	threshold	NOUN
taxlaw-2862	560	112	,	,	PUNCT
taxlaw-2862	560	113	so	so	ADV
taxlaw-2862	560	114	saving	save	VERB
taxlaw-2862	560	115	itself	itself	PRON
taxlaw-2862	560	116	compliance	compliance	NOUN
taxlaw-2862	560	117	costs	cost	NOUN
taxlaw-2862	560	118	,	,	PUNCT
taxlaw-2862	560	119	is	be	AUX
taxlaw-2862	560	120	precisely	precisely	ADV
taxlaw-2862	560	121	offset	offset	VERB
taxlaw-2862	560	122	by	by	ADP
taxlaw-2862	560	123	the	the	DET
taxlaw-2862	560	124	loss	loss	NOUN
taxlaw-2862	560	125	that	that	PRON
taxlaw-2862	560	126	it	it	PRON
taxlaw-2862	560	127	sustains	sustain	VERB
taxlaw-2862	560	128	voluntarily	voluntarily	ADV
taxlaw-2862	560	129	through	through	ADP
taxlaw-2862	560	130	a	a	DET
taxlaw-2862	560	131	discontinuous	discontinuous	ADJ
taxlaw-2862	560	132	cut	cut	NOUN
taxlaw-2862	560	133	in	in	ADP
taxlaw-2862	560	134	its	its	PRON
taxlaw-2862	560	135	sales	sale	NOUN
taxlaw-2862	560	136	.	.	PUNCT
taxlaw-2862	560	137	”	"	PUNCT
taxlaw-2862	561	1	i	i	PRON
taxlaw-2862	561	2	d.	d.	VERB
taxlaw-2862	561	3	the	the	DET
taxlaw-2862	561	4	absence	absence	NOUN
taxlaw-2862	561	5	of	of	ADP
taxlaw-2862	561	6	fixed	fix	VERB
taxlaw-2862	561	7	compliance	compliance	NOUN
taxlaw-2862	561	8	costs	cost	NOUN
taxlaw-2862	561	9	in	in	ADP
taxlaw-2862	561	10	the	the	DET
taxlaw-2862	561	11	final	final	ADJ
taxlaw-2862	561	12	expression	expression	NOUN
taxlaw-2862	561	13	for	for	ADP
taxlaw-2862	561	14	the	the	DET
taxlaw-2862	561	15	optimal	optimal	ADJ
taxlaw-2862	561	16	threshold	threshold	NOUN
taxlaw-2862	561	17	in	in	ADP
taxlaw-2862	561	18	some	some	DET
taxlaw-2862	561	19	sense	sense	NOUN
taxlaw-2862	561	20	can	can	AUX
taxlaw-2862	561	21	be	be	AUX
taxlaw-2862	561	22	seen	see	VERB
taxlaw-2862	561	23	as	as	ADP
taxlaw-2862	561	24	underscoring	underscore	VERB
taxlaw-2862	561	25	the	the	DET
taxlaw-2862	561	26	complete	complete	ADJ
taxlaw-2862	561	27	separateness	separateness	NOUN
taxlaw-2862	561	28	of	of	ADP
taxlaw-2862	561	29	concerns	concern	NOUN
taxlaw-2862	561	30	about	about	ADP
taxlaw-2862	561	31	the	the	DET
taxlaw-2862	561	32	regressive	regressive	ADJ
taxlaw-2862	561	33	distribution	distribution	NOUN
taxlaw-2862	561	34	of	of	ADP
taxlaw-2862	561	35	compliance	compliance	NOUN
taxlaw-2862	561	36	costs	cost	NOUN
taxlaw-2862	561	37	from	from	ADP
taxlaw-2862	561	38	concerns	concern	NOUN
taxlaw-2862	561	39	about	about	ADP
taxlaw-2862	561	40	efficiency	efficiency	NOUN
taxlaw-2862	561	41	.	.	PUNCT
taxlaw-2862	562	1	administration	administration	NOUN
taxlaw-2862	562	2	costs	cost	NOUN
taxlaw-2862	562	3	factor	factor	NOUN
taxlaw-2862	562	4	into	into	ADP
taxlaw-2862	562	5	the	the	DET
taxlaw-2862	562	6	efficiency	efficiency	NOUN
taxlaw-2862	562	7	analysis	analysis	NOUN
taxlaw-2862	562	8	,	,	PUNCT
taxlaw-2862	562	9	but	but	CCONJ
taxlaw-2862	562	10	the	the	DET
taxlaw-2862	562	11	incentive	incentive	NOUN
taxlaw-2862	562	12	compatibility	compatibility	NOUN
taxlaw-2862	562	13	constraint	constraint	NOUN
taxlaw-2862	562	14	faced	face	VERB
taxlaw-2862	562	15	by	by	ADP
taxlaw-2862	562	16	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	562	17	makes	make	VERB
taxlaw-2862	562	18	compliance	compliance	NOUN
taxlaw-2862	562	19	costs	cost	NOUN
taxlaw-2862	562	20	wash	wash	VERB
taxlaw-2862	562	21	out	out	ADP
taxlaw-2862	562	22	in	in	ADP
taxlaw-2862	562	23	equilibrium	equilibrium	NOUN
taxlaw-2862	562	24	.	.	PUNCT
taxlaw-2862	563	1	106	106	NUM
taxlaw-2862	564	1	i	i	PRON
taxlaw-2862	564	2	d.	d.	PROPN
taxlaw-2862	564	3	at	at	ADP
taxlaw-2862	564	4	572	572	NUM
taxlaw-2862	564	5	(	(	PUNCT
taxlaw-2862	564	6	“	"	PUNCT
taxlaw-2862	564	7	[	[	X
taxlaw-2862	564	8	c]alibrating	c]alibrate	VERB
taxlaw-2862	564	9	to	to	ADP
taxlaw-2862	564	10	canadian	canadian	ADJ
taxlaw-2862	564	11	data	datum	NOUN
taxlaw-2862	564	12	”	"	PUNCT
taxlaw-2862	564	13	(	(	PUNCT
taxlaw-2862	564	14	citations	citation	NOUN
taxlaw-2862	564	15	omitted	omit	VERB
taxlaw-2862	564	16	)	)	PUNCT
taxlaw-2862	564	17	)	)	PUNCT
taxlaw-2862	564	18	.	.	PUNCT
taxlaw-2862	565	1	107	107	NUM
taxlaw-2862	566	1	i	i	PRON
taxlaw-2862	566	2	d.	d.	PROPN
taxlaw-2862	566	3	at	at	ADP
taxlaw-2862	566	4	573	573	NUM
taxlaw-2862	566	5	.	.	PUNCT
taxlaw-2862	567	1	the	the	DET
taxlaw-2862	567	2	theoretical	theoretical	ADJ
taxlaw-2862	567	3	ambiguity	ambiguity	NOUN
taxlaw-2862	567	4	of	of	ADP
taxlaw-2862	567	5	the	the	DET
taxlaw-2862	567	6	relationship	relationship	NOUN
taxlaw-2862	567	7	between	between	ADP
taxlaw-2862	567	8	the	the	DET
taxlaw-2862	567	9	rate	rate	NOUN
taxlaw-2862	567	10	of	of	ADP
taxlaw-2862	567	11	vat	vat	NOUN
taxlaw-2862	567	12	and	and	CCONJ
taxlaw-2862	567	13	the	the	DET
taxlaw-2862	567	14	optimal	optimal	ADJ
taxlaw-2862	567	15	threshold	threshold	NOUN
taxlaw-2862	567	16	in	in	ADP
taxlaw-2862	567	17	the	the	DET
taxlaw-2862	567	18	case	case	NOUN
taxlaw-2862	567	19	of	of	ADP
taxlaw-2862	567	20	a	a	DET
taxlaw-2862	567	21	non	non	ADJ
taxlaw-2862	567	22	-	-	ADJ
taxlaw-2862	567	23	uniform	uniform	ADJ
taxlaw-2862	567	24	firm	firm	ADJ
taxlaw-2862	567	25	-	-	PUNCT
taxlaw-2862	567	26	size	size	NOUN
taxlaw-2862	567	27	distribution	distribution	NOUN
taxlaw-2862	567	28	is	be	AUX
taxlaw-2862	567	29	a	a	DET
taxlaw-2862	567	30	particularly	particularly	ADV
taxlaw-2862	567	31	interesting	interesting	ADJ
taxlaw-2862	567	32	implication	implication	NOUN
taxlaw-2862	567	33	of	of	ADP
taxlaw-2862	567	34	the	the	DET
taxlaw-2862	567	35	general	general	ADJ
taxlaw-2862	567	36	model	model	NOUN
taxlaw-2862	567	37	but	but	CCONJ
taxlaw-2862	567	38	not	not	PART
taxlaw-2862	567	39	particularly	particularly	ADV
taxlaw-2862	567	40	relevant	relevant	ADJ
taxlaw-2862	567	41	to	to	ADP
taxlaw-2862	567	42	the	the	DET
taxlaw-2862	567	43	discussion	discussion	NOUN
taxlaw-2862	567	44	here	here	ADV
taxlaw-2862	567	45	.	.	PUNCT
taxlaw-2862	568	1	108	108	NUM
taxlaw-2862	568	2	i	i	PRON
taxlaw-2862	568	3	d.	d.	PROPN
taxlaw-2862	568	4	(	(	PUNCT
taxlaw-2862	568	5	table	table	NOUN
taxlaw-2862	568	6	2	2	NUM
taxlaw-2862	568	7	,	,	PUNCT
taxlaw-2862	568	8	line	line	NOUN
taxlaw-2862	568	9	2	2	NUM
taxlaw-2862	568	10	showing	show	VERB
taxlaw-2862	568	11	the	the	DET
taxlaw-2862	568	12	proportion	proportion	NOUN
taxlaw-2862	568	13	of	of	ADP
taxlaw-2862	568	14	firms	firm	NOUN
taxlaw-2862	568	15	above	above	ADP
taxlaw-2862	568	16	threshold	threshold	NOUN
taxlaw-2862	568	17	in	in	ADP
taxlaw-2862	568	18	each	each	PRON
taxlaw-2862	568	19	of	of	ADP
taxlaw-2862	568	20	the	the	DET
taxlaw-2862	568	21	cases	case	NOUN
taxlaw-2862	568	22	.	.	PUNCT
taxlaw-2862	568	23	)	)	PUNCT
taxlaw-2862	569	1	109	109	NUM
taxlaw-2862	570	1	i	i	PRON
taxlaw-2862	570	2	d.	d.	PROPN
taxlaw-2862	570	3	at	at	ADP
taxlaw-2862	570	4	572	572	NUM
taxlaw-2862	570	5	(	(	PUNCT
taxlaw-2862	570	6	“	"	PUNCT
taxlaw-2862	570	7	fixed	fixed	ADJ
taxlaw-2862	570	8	compliance	compliance	NOUN
taxlaw-2862	570	9	and	and	CCONJ
taxlaw-2862	570	10	administration	administration	NOUN
taxlaw-2862	570	11	costs	cost	NOUN
taxlaw-2862	570	12	…	…	PUNCT
taxlaw-2862	570	13	are	be	AUX
taxlaw-2862	570	14	both	both	PRON
taxlaw-2862	570	15	$	$	SYM
taxlaw-2862	570	16	100	100	NUM
taxlaw-2862	570	17	per	per	ADP
taxlaw-2862	570	18	registrant	registrant	NOUN
taxlaw-2862	570	19	”	"	PUNCT
taxlaw-2862	570	20	)	)	PUNCT
taxlaw-2862	570	21	.	.	PUNCT
taxlaw-2862	571	1	110	110	NUM
taxlaw-2862	571	2	see	see	VERB
taxlaw-2862	571	3	gst	gst	PROPN
taxlaw-2862	571	4	,	,	PUNCT
taxlaw-2862	571	5	supra	supra	PROPN
taxlaw-2862	571	6	note	note	NOUN
taxlaw-2862	571	7	42	42	NUM
taxlaw-2862	571	8	(	(	PUNCT
taxlaw-2862	571	9	the	the	DET
taxlaw-2862	571	10	threshold	threshold	NOUN
taxlaw-2862	571	11	was	be	AUX
taxlaw-2862	571	12	set	set	VERB
taxlaw-2862	571	13	when	when	SCONJ
taxlaw-2862	571	14	the	the	DET
taxlaw-2862	571	15	federal	federal	ADJ
taxlaw-2862	571	16	goods	good	NOUN
taxlaw-2862	571	17	and	and	CCONJ
taxlaw-2862	571	18	services	service	NOUN
taxlaw-2862	571	19	tax	tax	NOUN
taxlaw-2862	571	20	was	be	AUX
taxlaw-2862	571	21	adopted	adopt	VERB
taxlaw-2862	571	22	in	in	ADP
taxlaw-2862	571	23	1991	1991	NUM
taxlaw-2862	571	24	has	have	AUX
taxlaw-2862	571	25	not	not	PART
taxlaw-2862	571	26	been	be	AUX
taxlaw-2862	571	27	changed	change	VERB
taxlaw-2862	571	28	since	since	SCONJ
taxlaw-2862	571	29	that	that	DET
taxlaw-2862	571	30	time	time	NOUN
taxlaw-2862	571	31	)	)	PUNCT
taxlaw-2862	571	32	.	.	PUNCT
taxlaw-2862	572	1	111	111	NUM
taxlaw-2862	572	2	see	see	VERB
taxlaw-2862	572	3	keen	keen	PROPN
taxlaw-2862	572	4	&	&	CCONJ
taxlaw-2862	572	5	mintz	mintz	PROPN
taxlaw-2862	572	6	,	,	PUNCT
taxlaw-2862	572	7	supra	supra	PROPN
taxlaw-2862	572	8	note	note	PROPN
taxlaw-2862	572	9	20	20	NUM
taxlaw-2862	572	10	,	,	PUNCT
taxlaw-2862	572	11	at	at	ADP
taxlaw-2862	572	12	572	572	NUM
taxlaw-2862	572	13	(	(	PUNCT
taxlaw-2862	572	14	“	"	PUNCT
taxlaw-2862	572	15	it	it	PRON
taxlaw-2862	572	16	seems	seem	VERB
taxlaw-2862	572	17	quite	quite	ADV
taxlaw-2862	572	18	possible	possible	ADJ
taxlaw-2862	572	19	that	that	SCONJ
taxlaw-2862	572	20	this	this	PRON
taxlaw-2862	572	21	[	[	X
taxlaw-2862	572	22	the	the	DET
taxlaw-2862	572	23	optimal	optimal	ADJ
taxlaw-2862	572	24	threshold	threshold	NOUN
taxlaw-2862	572	25	problem	problem	NOUN
taxlaw-2862	572	26	]	]	PUNCT
taxlaw-2862	572	27	may	may	AUX
taxlaw-2862	572	28	have	have	VERB
taxlaw-2862	572	29	more	more	ADJ
taxlaw-2862	572	30	than	than	ADP
taxlaw-2862	572	31	one	one	NUM
taxlaw-2862	572	32	solution	solution	NOUN
taxlaw-2862	572	33	.	.	PUNCT
taxlaw-2862	573	1	the	the	DET
taxlaw-2862	573	2	element	element	NOUN
taxlaw-2862	573	3	of	of	ADP
taxlaw-2862	573	4	increasing	increase	VERB
taxlaw-2862	573	5	returns	return	NOUN
taxlaw-2862	573	6	in	in	ADP
taxlaw-2862	573	7	the	the	DET
taxlaw-2862	573	8	administration	administration	NOUN
taxlaw-2862	573	9	and	and	CCONJ
taxlaw-2862	573	10	compliance	compliance	NOUN
taxlaw-2862	573	11	cost	cost	NOUN
taxlaw-2862	573	12	functions	function	NOUN
taxlaw-2862	573	13	creates	create	VERB
taxlaw-2862	573	14	the	the	DET
taxlaw-2862	573	15	possibility	possibility	NOUN
taxlaw-2862	573	16	of	of	ADP
taxlaw-2862	573	17	one	one	NUM
taxlaw-2862	573	18	(	(	PUNCT
taxlaw-2862	573	19	rather	rather	ADV
taxlaw-2862	573	20	trivial	trivial	ADJ
taxlaw-2862	573	21	)	)	PUNCT
taxlaw-2862	573	22	kind	kind	NOUN
taxlaw-2862	573	23	of	of	ADP
taxlaw-2862	573	24	nonuniqueness	nonuniqueness	NOUN
taxlaw-2862	573	25	,	,	PUNCT
taxlaw-2862	573	26	and	and	CCONJ
taxlaw-2862	573	27	others	other	NOUN
taxlaw-2862	573	28	would	would	AUX
taxlaw-2862	573	29	arise	arise	VERB
taxlaw-2862	573	30	with	with	ADP
taxlaw-2862	573	31	more	more	ADJ
taxlaw-2862	573	32	general	general	ADJ
taxlaw-2862	573	33	functional	functional	ADJ
taxlaw-2862	573	34	forms	form	NOUN
taxlaw-2862	573	35	.	.	PUNCT
taxlaw-2862	574	1	a	a	DET
taxlaw-2862	574	2	more	more	ADV
taxlaw-2862	574	3	novel	novel	ADJ
taxlaw-2862	574	4	possibility	possibility	NOUN
taxlaw-2862	574	5	seems	seem	VERB
taxlaw-2862	574	6	to	to	PART
taxlaw-2862	574	7	arise	arise	VERB
taxlaw-2862	574	8	,	,	PUNCT
taxlaw-2862	574	9	however	however	ADV
taxlaw-2862	574	10	,	,	PUNCT
taxlaw-2862	574	11	from	from	ADP
taxlaw-2862	574	12	the	the	DET
taxlaw-2862	574	13	observation	observation	NOUN
taxlaw-2862	574	14	(	(	PUNCT
taxlaw-2862	574	15	here	here	ADV
taxlaw-2862	574	16	speaking	speak	VERB
taxlaw-2862	574	17	very	very	ADV
taxlaw-2862	574	18	loosely	loosely	ADV
taxlaw-2862	574	19	)	)	PUNCT
taxlaw-2862	574	20	that	that	SCONJ
taxlaw-2862	574	21	the	the	DET
taxlaw-2862	574	22	production	production	NOUN
taxlaw-2862	574	23	inefficiency	inefficiency	NOUN
taxlaw-2862	574	24	associated	associate	VERB
taxlaw-2862	574	25	with	with	ADP
taxlaw-2862	574	26	a	a	DET
taxlaw-2862	574	27	threshold	threshold	NOUN
taxlaw-2862	574	28	can	can	AUX
taxlaw-2862	574	29	be	be	AUX
taxlaw-2862	574	30	mitigated	mitigate	VERB
taxlaw-2862	574	31	by	by	ADP
taxlaw-2862	574	32	setting	set	VERB
taxlaw-2862	574	33	the	the	DET
taxlaw-2862	574	34	threshold	threshold	NOUN
taxlaw-2862	574	35	either	either	CCONJ
taxlaw-2862	574	36	very	very	ADV
taxlaw-2862	574	37	low	low	ADJ
taxlaw-2862	574	38	or	or	CCONJ
taxlaw-2862	574	39	very	very	ADV
taxlaw-2862	574	40	high	high	ADJ
taxlaw-2862	574	41	:	:	PUNCT
taxlaw-2862	574	42	in	in	ADP
taxlaw-2862	574	43	either	either	DET
taxlaw-2862	574	44	case	case	NOUN
taxlaw-2862	574	45	the	the	DET
taxlaw-2862	574	46	bulk	bulk	NOUN
taxlaw-2862	574	47	of	of	ADP
taxlaw-2862	574	48	taxpayers	taxpayer	NOUN
taxlaw-2862	574	49	will	will	AUX
taxlaw-2862	574	50	be	be	AUX
taxlaw-2862	574	51	treated	treat	VERB
taxlaw-2862	574	52	identically	identically	ADV
taxlaw-2862	574	53	.	.	PUNCT
taxlaw-2862	575	1	this	this	PRON
taxlaw-2862	575	2	suggests	suggest	VERB
taxlaw-2862	575	3	that	that	SCONJ
taxlaw-2862	575	4	there	there	PRON
taxlaw-2862	575	5	may	may	AUX
taxlaw-2862	575	6	be	be	AUX
taxlaw-2862	575	7	cases	case	NOUN
taxlaw-2862	575	8	in	in	ADP
taxlaw-2862	575	9	which	which	PRON
taxlaw-2862	575	10	two	two	NUM
taxlaw-2862	575	11	local	local	ADJ
taxlaw-2862	575	12	optima	optima	NOUN
taxlaw-2862	575	13	arise	arise	NOUN
taxlaw-2862	575	14	:	:	PUNCT
taxlaw-2862	575	15	one	one	PRON
taxlaw-2862	575	16	has	have	VERB
taxlaw-2862	575	17	a	a	DET
taxlaw-2862	575	18	low	low	ADJ
taxlaw-2862	575	19	threshold	threshold	NOUN
taxlaw-2862	575	20	,	,	PUNCT
taxlaw-2862	575	21	with	with	ADP
taxlaw-2862	575	22	high	high	ADJ
taxlaw-2862	575	23	collection	collection	NOUN
taxlaw-2862	575	24	costs	cost	NOUN
taxlaw-2862	575	25	[	[	X
taxlaw-2862	575	26	are	be	AUX
taxlaw-2862	575	27	]	]	X
taxlaw-2862	575	28	offset	offset	VERB
taxlaw-2862	575	29	by	by	ADP
taxlaw-2862	575	30	a	a	DET
taxlaw-2862	575	31	relatively	relatively	ADV
taxlaw-2862	575	32	low	low	ADJ
taxlaw-2862	575	33	level	level	NOUN
taxlaw-2862	575	34	of	of	ADP
taxlaw-2862	575	35	production	production	NOUN
taxlaw-2862	575	36	inefficiency	inefficiency	NOUN
taxlaw-2862	575	37	and	and	CCONJ
taxlaw-2862	575	38	a	a	DET
taxlaw-2862	575	39	202	202	NUM
taxlaw-2862	575	40	columbia	columbia	PROPN
taxlaw-2862	575	41	journal	journal	NOUN
taxlaw-2862	575	42	of	of	ADP
taxlaw-2862	575	43	tax	tax	NOUN
taxlaw-2862	575	44	law	law	NOUN
taxlaw-2862	575	45	[	[	X
taxlaw-2862	575	46	vol.9:177	vol.9:177	X
taxlaw-2862	575	47	common	common	ADJ
taxlaw-2862	575	48	the	the	DET
taxlaw-2862	575	49	feature	feature	NOUN
taxlaw-2862	575	50	that	that	SCONJ
taxlaw-2862	575	51	few	few	ADJ
taxlaw-2862	575	52	firms	firm	NOUN
taxlaw-2862	575	53	will	will	AUX
taxlaw-2862	575	54	be	be	AUX
taxlaw-2862	575	55	“	"	PUNCT
taxlaw-2862	575	56	affected	affect	VERB
taxlaw-2862	575	57	”	"	PUNCT
taxlaw-2862	575	58	by	by	ADP
taxlaw-2862	575	59	the	the	DET
taxlaw-2862	575	60	threshold	threshold	NOUN
taxlaw-2862	575	61	:	:	PUNCT
taxlaw-2862	575	62	bunching	bunch	VERB
taxlaw-2862	575	63	wo	will	AUX
taxlaw-2862	575	64	n’t	not	PART
taxlaw-2862	575	65	be	be	AUX
taxlaw-2862	575	66	realistic	realistic	ADJ
taxlaw-2862	575	67	for	for	ADP
taxlaw-2862	575	68	most	most	ADJ
taxlaw-2862	575	69	firms	firm	NOUN
taxlaw-2862	575	70	where	where	SCONJ
taxlaw-2862	575	71	a	a	DET
taxlaw-2862	575	72	threshold	threshold	NOUN
taxlaw-2862	575	73	is	be	AUX
taxlaw-2862	575	74	close	close	ADJ
taxlaw-2862	575	75	to	to	ADP
taxlaw-2862	575	76	zero	zero	NUM
taxlaw-2862	575	77	,	,	PUNCT
taxlaw-2862	575	78	nor	nor	CCONJ
taxlaw-2862	575	79	will	will	AUX
taxlaw-2862	575	80	it	it	PRON
taxlaw-2862	575	81	be	be	AUX
taxlaw-2862	575	82	within	within	ADP
taxlaw-2862	575	83	reach	reach	NOUN
taxlaw-2862	575	84	for	for	ADP
taxlaw-2862	575	85	most	most	ADJ
taxlaw-2862	575	86	firms	firm	NOUN
taxlaw-2862	575	87	where	where	SCONJ
taxlaw-2862	575	88	a	a	DET
taxlaw-2862	575	89	threshold	threshold	NOUN
taxlaw-2862	575	90	is	be	AUX
taxlaw-2862	575	91	very	very	ADV
taxlaw-2862	575	92	high	high	ADJ
taxlaw-2862	575	93	.	.	PUNCT
taxlaw-2862	576	1	in	in	ADP
taxlaw-2862	576	2	sum	sum	NOUN
taxlaw-2862	576	3	,	,	PUNCT
taxlaw-2862	576	4	keen	keen	ADJ
taxlaw-2862	576	5	and	and	CCONJ
taxlaw-2862	576	6	mintz	mintz	PROPN
taxlaw-2862	576	7	’s	’s	PART
taxlaw-2862	576	8	expression	expression	NOUN
taxlaw-2862	576	9	for	for	ADP
taxlaw-2862	576	10	the	the	DET
taxlaw-2862	576	11	optimal	optimal	ADJ
taxlaw-2862	576	12	threshold	threshold	NOUN
taxlaw-2862	576	13	underscores	underscore	VERB
taxlaw-2862	576	14	an	an	DET
taxlaw-2862	576	15	important	important	ADJ
taxlaw-2862	576	16	insight	insight	NOUN
taxlaw-2862	576	17	:	:	PUNCT
taxlaw-2862	576	18	firms	firm	NOUN
taxlaw-2862	576	19	’	’	PART
taxlaw-2862	576	20	propensities	propensity	NOUN
taxlaw-2862	576	21	to	to	PART
taxlaw-2862	576	22	avoid	avoid	VERB
taxlaw-2862	576	23	tax	tax	NOUN
taxlaw-2862	576	24	by	by	ADP
taxlaw-2862	576	25	manipulating	manipulate	VERB
taxlaw-2862	576	26	their	their	PRON
taxlaw-2862	576	27	size	size	NOUN
taxlaw-2862	576	28	compromise	compromise	NOUN
taxlaw-2862	576	29	production	production	NOUN
taxlaw-2862	576	30	efficiency	efficiency	NOUN
taxlaw-2862	576	31	.	.	PUNCT
taxlaw-2862	577	1	under	under	ADP
taxlaw-2862	577	2	economic	economic	ADJ
taxlaw-2862	577	3	conditions	condition	NOUN
taxlaw-2862	577	4	similar	similar	ADJ
taxlaw-2862	577	5	to	to	ADP
taxlaw-2862	577	6	those	those	PRON
taxlaw-2862	577	7	used	use	VERB
taxlaw-2862	577	8	to	to	PART
taxlaw-2862	577	9	simulate	simulate	VERB
taxlaw-2862	577	10	the	the	DET
taxlaw-2862	577	11	model	model	NOUN
taxlaw-2862	577	12	,	,	PUNCT
taxlaw-2862	577	13	a	a	DET
taxlaw-2862	577	14	higher	high	ADJ
taxlaw-2862	577	15	threshold	threshold	NOUN
taxlaw-2862	577	16	rather	rather	ADV
taxlaw-2862	577	17	than	than	ADP
taxlaw-2862	577	18	a	a	DET
taxlaw-2862	577	19	lower	low	ADJ
taxlaw-2862	577	20	threshold	threshold	NOUN
taxlaw-2862	577	21	is	be	AUX
taxlaw-2862	577	22	likely	likely	ADJ
taxlaw-2862	577	23	to	to	PART
taxlaw-2862	577	24	maximize	maximize	VERB
taxlaw-2862	577	25	efficiency	efficiency	NOUN
taxlaw-2862	577	26	.	.	PUNCT
taxlaw-2862	578	1	this	this	PRON
taxlaw-2862	578	2	ensures	ensure	VERB
taxlaw-2862	578	3	that	that	SCONJ
taxlaw-2862	578	4	a	a	DET
taxlaw-2862	578	5	majority	majority	NOUN
taxlaw-2862	578	6	or	or	CCONJ
taxlaw-2862	578	7	near	near	ADP
taxlaw-2862	578	8	-	-	PUNCT
taxlaw-2862	578	9	majority	majority	NOUN
taxlaw-2862	578	10	of	of	ADP
taxlaw-2862	578	11	firms	firm	NOUN
taxlaw-2862	578	12	are	be	AUX
taxlaw-2862	578	13	vat	vat	NOUN
taxlaw-2862	578	14	-	-	PUNCT
taxlaw-2862	578	15	exempt	exempt	ADJ
taxlaw-2862	578	16	.	.	PUNCT
taxlaw-2862	579	1	moreover	moreover	ADV
taxlaw-2862	579	2	,	,	PUNCT
taxlaw-2862	579	3	keen	keen	ADJ
taxlaw-2862	579	4	and	and	CCONJ
taxlaw-2862	579	5	mintz	mintz	PROPN
taxlaw-2862	579	6	come	come	VERB
taxlaw-2862	579	7	to	to	ADP
taxlaw-2862	579	8	this	this	DET
taxlaw-2862	579	9	conclusion	conclusion	NOUN
taxlaw-2862	579	10	independent	independent	ADJ
taxlaw-2862	579	11	of	of	ADP
taxlaw-2862	579	12	any	any	DET
taxlaw-2862	579	13	equity	equity	NOUN
taxlaw-2862	579	14	or	or	CCONJ
taxlaw-2862	579	15	other	other	ADJ
taxlaw-2862	579	16	fairness	fairness	NOUN
taxlaw-2862	579	17	considerations	consideration	NOUN
taxlaw-2862	579	18	:	:	PUNCT
taxlaw-2862	579	19	exempting	exempt	VERB
taxlaw-2862	579	20	the	the	DET
taxlaw-2862	579	21	small	small	ADJ
taxlaw-2862	579	22	minimizes	minimize	NOUN
taxlaw-2862	579	23	economic	economic	ADJ
taxlaw-2862	579	24	waste	waste	NOUN
taxlaw-2862	579	25	(	(	PUNCT
taxlaw-2862	579	26	e.g.	e.g.	ADV
taxlaw-2862	579	27	,	,	PUNCT
taxlaw-2862	579	28	inefficiencies	inefficiency	NOUN
taxlaw-2862	579	29	)	)	PUNCT
taxlaw-2862	579	30	,	,	PUNCT
taxlaw-2862	579	31	regardless	regardless	ADV
taxlaw-2862	579	32	of	of	ADP
taxlaw-2862	579	33	whether	whether	SCONJ
taxlaw-2862	579	34	it	it	PRON
taxlaw-2862	579	35	is	be	AUX
taxlaw-2862	579	36	desirable	desirable	ADJ
taxlaw-2862	579	37	to	to	PART
taxlaw-2862	579	38	exempt	exempt	VERB
taxlaw-2862	579	39	the	the	DET
taxlaw-2862	579	40	small	small	ADJ
taxlaw-2862	579	41	on	on	ADP
taxlaw-2862	579	42	other	other	ADJ
taxlaw-2862	579	43	normative	normative	ADJ
taxlaw-2862	579	44	grounds	ground	NOUN
taxlaw-2862	579	45	.	.	PUNCT
taxlaw-2862	580	1	the	the	DET
taxlaw-2862	580	2	next	next	ADJ
taxlaw-2862	580	3	part	part	NOUN
taxlaw-2862	580	4	turns	turn	VERB
taxlaw-2862	580	5	from	from	ADP
taxlaw-2862	580	6	theory	theory	NOUN
taxlaw-2862	580	7	to	to	ADP
taxlaw-2862	580	8	practice	practice	VERB
taxlaw-2862	580	9	by	by	ADP
taxlaw-2862	580	10	asking	ask	VERB
taxlaw-2862	580	11	how	how	SCONJ
taxlaw-2862	580	12	firms	firm	NOUN
taxlaw-2862	580	13	behave	behave	VERB
taxlaw-2862	580	14	in	in	ADP
taxlaw-2862	580	15	response	response	NOUN
taxlaw-2862	580	16	to	to	ADP
taxlaw-2862	580	17	realworld	realworld	PROPN
taxlaw-2862	580	18	registration	registration	NOUN
taxlaw-2862	580	19	thresholds	threshold	NOUN
taxlaw-2862	580	20	.	.	PUNCT
taxlaw-2862	581	1	iv	iv	X
taxlaw-2862	581	2	.	.	PUNCT
taxlaw-2862	581	3	part	part	PROPN
taxlaw-2862	581	4	iii	iii	PROPN
taxlaw-2862	581	5	:	:	PUNCT
taxlaw-2862	581	6	registration	registration	NOUN
taxlaw-2862	581	7	thresholds	threshold	NOUN
taxlaw-2862	581	8	in	in	ADP
taxlaw-2862	581	9	practice	practice	NOUN
taxlaw-2862	581	10	in	in	ADP
taxlaw-2862	581	11	the	the	DET
taxlaw-2862	581	12	years	year	NOUN
taxlaw-2862	581	13	since	since	SCONJ
taxlaw-2862	581	14	keen	keen	ADJ
taxlaw-2862	581	15	and	and	CCONJ
taxlaw-2862	581	16	mintz	mintz	PROPN
taxlaw-2862	581	17	’s	’s	PART
taxlaw-2862	581	18	model	model	NOUN
taxlaw-2862	581	19	was	be	AUX
taxlaw-2862	581	20	published	publish	VERB
taxlaw-2862	581	21	,	,	PUNCT
taxlaw-2862	581	22	the	the	DET
taxlaw-2862	581	23	key	key	ADJ
taxlaw-2862	581	24	conceptual	conceptual	ADJ
taxlaw-2862	581	25	contribution	contribution	NOUN
taxlaw-2862	581	26	driving	drive	VERB
taxlaw-2862	581	27	its	its	PRON
taxlaw-2862	581	28	high	high	ADJ
taxlaw-2862	581	29	-	-	PUNCT
taxlaw-2862	581	30	threshold	threshold	NOUN
taxlaw-2862	581	31	policy	policy	NOUN
taxlaw-2862	581	32	recommendation	recommendation	NOUN
taxlaw-2862	581	33	—	—	PUNCT
taxlaw-2862	581	34	that	that	PRON
taxlaw-2862	581	35	thresholds	thresholds	AUX
taxlaw-2862	581	36	impose	impose	VERB
taxlaw-2862	581	37	efficiency	efficiency	NOUN
taxlaw-2862	581	38	costs	cost	NOUN
taxlaw-2862	581	39	through	through	ADP
taxlaw-2862	581	40	distortions	distortion	NOUN
taxlaw-2862	581	41	to	to	ADP
taxlaw-2862	581	42	firms	firm	NOUN
taxlaw-2862	581	43	’	'	PUNCT
taxlaw-2862	581	44	production	production	NOUN
taxlaw-2862	581	45	decisions	decision	NOUN
taxlaw-2862	581	46	—	—	PUNCT
taxlaw-2862	581	47	has	have	AUX
taxlaw-2862	581	48	attracted	attract	VERB
taxlaw-2862	581	49	growing	grow	VERB
taxlaw-2862	581	50	empirical	empirical	ADJ
taxlaw-2862	581	51	support	support	NOUN
taxlaw-2862	581	52	.	.	PUNCT
taxlaw-2862	582	1	concurrently	concurrently	ADV
taxlaw-2862	582	2	,	,	PUNCT
taxlaw-2862	582	3	however	however	ADV
taxlaw-2862	582	4	,	,	PUNCT
taxlaw-2862	582	5	many	many	ADJ
taxlaw-2862	582	6	countries	country	NOUN
taxlaw-2862	582	7	’	'	PUNCT
taxlaw-2862	582	8	vat	vat	NOUN
taxlaw-2862	582	9	thresholds	threshold	NOUN
taxlaw-2862	582	10	have	have	AUX
taxlaw-2862	582	11	remained	remain	VERB
taxlaw-2862	582	12	lower	low	ADJ
taxlaw-2862	582	13	than	than	SCONJ
taxlaw-2862	582	14	is	be	AUX
taxlaw-2862	582	15	likely	likely	ADJ
taxlaw-2862	582	16	to	to	PART
taxlaw-2862	582	17	be	be	AUX
taxlaw-2862	582	18	optimal	optimal	ADJ
taxlaw-2862	582	19	.	.	PUNCT
taxlaw-2862	583	1	this	this	DET
taxlaw-2862	583	2	part	part	NOUN
taxlaw-2862	583	3	reviews	review	VERB
taxlaw-2862	583	4	the	the	DET
taxlaw-2862	583	5	evidence	evidence	NOUN
taxlaw-2862	583	6	for	for	ADP
taxlaw-2862	583	7	each	each	PRON
taxlaw-2862	583	8	of	of	ADP
taxlaw-2862	583	9	those	those	DET
taxlaw-2862	583	10	claims	claim	NOUN
taxlaw-2862	583	11	.	.	PUNCT
taxlaw-2862	584	1	a.	a.	NOUN
taxlaw-2862	584	2	firm	firm	PROPN
taxlaw-2862	584	3	bunching	bunch	VERB
taxlaw-2862	584	4	below	below	ADP
taxlaw-2862	584	5	registration	registration	NOUN
taxlaw-2862	584	6	thresholds	threshold	NOUN
taxlaw-2862	584	7	research	research	NOUN
taxlaw-2862	584	8	on	on	ADP
taxlaw-2862	584	9	the	the	DET
taxlaw-2862	584	10	japanese	japanese	ADJ
taxlaw-2862	584	11	and	and	CCONJ
taxlaw-2862	584	12	,	,	PUNCT
taxlaw-2862	584	13	more	more	ADV
taxlaw-2862	584	14	recently	recently	ADV
taxlaw-2862	584	15	,	,	PUNCT
taxlaw-2862	584	16	the	the	DET
taxlaw-2862	584	17	uk	uk	PROPN
taxlaw-2862	584	18	and	and	CCONJ
taxlaw-2862	584	19	finnish	finnish	ADJ
taxlaw-2862	584	20	vats	vat	NOUN
taxlaw-2862	584	21	has	have	AUX
taxlaw-2862	584	22	shown	show	VERB
taxlaw-2862	584	23	that	that	SCONJ
taxlaw-2862	584	24	vat	vat	NOUN
taxlaw-2862	584	25	thresholds	threshold	NOUN
taxlaw-2862	584	26	are	be	AUX
taxlaw-2862	584	27	not	not	PART
taxlaw-2862	584	28	neutral	neutral	ADJ
taxlaw-2862	584	29	with	with	ADP
taxlaw-2862	584	30	respect	respect	NOUN
taxlaw-2862	584	31	to	to	ADP
taxlaw-2862	584	32	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	584	33	’	'	PUNCT
taxlaw-2862	584	34	decisions	decision	NOUN
taxlaw-2862	584	35	about	about	ADP
taxlaw-2862	584	36	the	the	DET
taxlaw-2862	584	37	size	size	NOUN
taxlaw-2862	584	38	of	of	ADP
taxlaw-2862	584	39	their	their	PRON
taxlaw-2862	584	40	firms	firm	NOUN
taxlaw-2862	584	41	.	.	PUNCT
taxlaw-2862	585	1	rather	rather	ADV
taxlaw-2862	585	2	,	,	PUNCT
taxlaw-2862	585	3	these	these	DET
taxlaw-2862	585	4	three	three	NUM
taxlaw-2862	585	5	studies	study	NOUN
taxlaw-2862	585	6	underscore	underscore	VERB
taxlaw-2862	585	7	that	that	SCONJ
taxlaw-2862	585	8	registration	registration	NOUN
taxlaw-2862	585	9	thresholds	threshold	NOUN
taxlaw-2862	585	10	can	can	AUX
taxlaw-2862	585	11	induce	induce	VERB
taxlaw-2862	585	12	bunching	bunch	VERB
taxlaw-2862	585	13	immediately	immediately	ADV
taxlaw-2862	585	14	below	below	ADP
taxlaw-2862	585	15	the	the	DET
taxlaw-2862	585	16	registration	registration	NOUN
taxlaw-2862	585	17	threshold	threshold	NOUN
taxlaw-2862	585	18	.	.	PUNCT
taxlaw-2862	586	1	first	first	ADV
taxlaw-2862	586	2	,	,	PUNCT
taxlaw-2862	586	3	a	a	DET
taxlaw-2862	586	4	2009	2009	NUM
taxlaw-2862	586	5	study	study	NOUN
taxlaw-2862	586	6	by	by	ADP
taxlaw-2862	586	7	kazuki	kazuki	PROPN
taxlaw-2862	586	8	onji	onji	PROPN
taxlaw-2862	586	9	documented	document	VERB
taxlaw-2862	586	10	the	the	DET
taxlaw-2862	586	11	effects	effect	NOUN
taxlaw-2862	586	12	of	of	ADP
taxlaw-2862	586	13	the	the	DET
taxlaw-2862	586	14	introduction	introduction	NOUN
taxlaw-2862	586	15	of	of	ADP
taxlaw-2862	586	16	a	a	DET
taxlaw-2862	586	17	preferential	preferential	ADJ
taxlaw-2862	586	18	simplified	simplified	ADJ
taxlaw-2862	586	19	vat	vat	NOUN
taxlaw-2862	586	20	filing	filing	NOUN
taxlaw-2862	586	21	regime	regime	NOUN
taxlaw-2862	586	22	for	for	ADP
taxlaw-2862	586	23	small	small	ADJ
taxlaw-2862	586	24	businesses	business	NOUN
taxlaw-2862	586	25	as	as	ADP
taxlaw-2862	586	26	part	part	NOUN
taxlaw-2862	586	27	of	of	ADP
taxlaw-2862	586	28	japan	japan	PROPN
taxlaw-2862	586	29	’s	’s	PART
taxlaw-2862	586	30	1989	1989	NUM
taxlaw-2862	586	31	overhaul	overhaul	NOUN
taxlaw-2862	586	32	of	of	ADP
taxlaw-2862	586	33	its	its	PRON
taxlaw-2862	586	34	tax	tax	NOUN
taxlaw-2862	586	35	system	system	NOUN
taxlaw-2862	586	36	.	.	PUNCT
taxlaw-2862	587	1	this	this	DET
taxlaw-2862	587	2	overhaul	overhaul	NOUN
taxlaw-2862	587	3	included	include	VERB
taxlaw-2862	587	4	a	a	DET
taxlaw-2862	587	5	relief	relief	NOUN
taxlaw-2862	587	6	provision	provision	NOUN
taxlaw-2862	587	7	for	for	ADP
taxlaw-2862	587	8	small	small	ADJ
taxlaw-2862	587	9	businesses	business	NOUN
taxlaw-2862	587	10	in	in	ADP
taxlaw-2862	587	11	the	the	DET
taxlaw-2862	587	12	form	form	NOUN
taxlaw-2862	587	13	of	of	ADP
taxlaw-2862	587	14	a	a	DET
taxlaw-2862	587	15	presumptive	presumptive	ADJ
taxlaw-2862	587	16	input	input	NOUN
taxlaw-2862	587	17	percentage	percentage	NOUN
taxlaw-2862	587	18	that	that	PRON
taxlaw-2862	587	19	could	could	AUX
taxlaw-2862	587	20	be	be	AUX
taxlaw-2862	587	21	applied	apply	VERB
taxlaw-2862	587	22	by	by	ADP
taxlaw-2862	587	23	eligible	eligible	ADJ
taxlaw-2862	587	24	firms.112	firms.112	NOUN
taxlaw-2862	587	25	specifically	specifically	ADV
taxlaw-2862	587	26	,	,	PUNCT
taxlaw-2862	587	27	firms	firm	NOUN
taxlaw-2862	587	28	below	below	ADP
taxlaw-2862	587	29	the	the	DET
taxlaw-2862	587	30	threshold	threshold	NOUN
taxlaw-2862	587	31	(	(	PUNCT
taxlaw-2862	587	32	for	for	ADP
taxlaw-2862	587	33	the	the	DET
taxlaw-2862	587	34	simplified	simplified	ADJ
taxlaw-2862	587	35	regime	regime	NOUN
taxlaw-2862	587	36	)	)	PUNCT
taxlaw-2862	587	37	of	of	ADP
taxlaw-2862	587	38	500	500	NUM
taxlaw-2862	587	39	million	million	NUM
taxlaw-2862	587	40	yen	yen	NOUN
taxlaw-2862	587	41	(	(	PUNCT
taxlaw-2862	587	42	$	$	SYM
taxlaw-2862	587	43	3.3	3.3	NUM
taxlaw-2862	587	44	million	million	NUM
taxlaw-2862	587	45	)	)	PUNCT
taxlaw-2862	587	46	were	be	AUX
taxlaw-2862	587	47	permitted	permit	VERB
taxlaw-2862	587	48	to	to	PART
taxlaw-2862	587	49	calculate	calculate	VERB
taxlaw-2862	587	50	tax	tax	NOUN
taxlaw-2862	587	51	owing	owe	VERB
taxlaw-2862	587	52	with	with	ADP
taxlaw-2862	587	53	a	a	DET
taxlaw-2862	587	54	presumptive	presumptive	ADJ
taxlaw-2862	587	55	input	input	NOUN
taxlaw-2862	587	56	percentage	percentage	NOUN
taxlaw-2862	587	57	of	of	ADP
taxlaw-2862	587	58	80	80	NUM
taxlaw-2862	587	59	percent	percent	NOUN
taxlaw-2862	587	60	,	,	PUNCT
taxlaw-2862	587	61	thereby	thereby	ADV
taxlaw-2862	587	62	converting	convert	VERB
taxlaw-2862	587	63	the	the	DET
taxlaw-2862	587	64	vat	vat	NOUN
taxlaw-2862	587	65	into	into	ADP
taxlaw-2862	587	66	a	a	DET
taxlaw-2862	587	67	turnover	turnover	NOUN
taxlaw-2862	587	68	tax.113	tax.113	NOUN
taxlaw-2862	587	69	nearly	nearly	ADV
taxlaw-2862	587	70	97	97	NUM
taxlaw-2862	587	71	percent	percent	NOUN
taxlaw-2862	587	72	of	of	ADP
taxlaw-2862	587	73	all	all	DET
taxlaw-2862	587	74	firms	firm	NOUN
taxlaw-2862	587	75	in	in	ADP
taxlaw-2862	587	76	1989	1989	NUM
taxlaw-2862	587	77	were	be	AUX
taxlaw-2862	587	78	eligible.114	eligible.114	NOUN
taxlaw-2862	587	79	to	to	ADP
taxlaw-2862	587	80	the	the	DET
taxlaw-2862	587	81	extent	extent	NOUN
taxlaw-2862	587	82	that	that	SCONJ
taxlaw-2862	587	83	an	an	DET
taxlaw-2862	587	84	eligible	eligible	ADJ
taxlaw-2862	587	85	firm	firm	NOUN
taxlaw-2862	587	86	had	have	AUX
taxlaw-2862	587	87	a	a	DET
taxlaw-2862	587	88	taxable	taxable	ADJ
taxlaw-2862	587	89	-	-	PUNCT
taxlaw-2862	587	90	input	input	NOUN
taxlaw-2862	587	91	-	-	PUNCT
taxlaw-2862	587	92	to	to	ADP
taxlaw-2862	587	93	-	-	PUNCT
taxlaw-2862	587	94	sales	sale	NOUN
taxlaw-2862	587	95	ratio	ratio	NOUN
taxlaw-2862	587	96	of	of	ADP
taxlaw-2862	587	97	more	more	ADJ
taxlaw-2862	587	98	than	than	ADP
taxlaw-2862	587	99	80	80	NUM
taxlaw-2862	587	100	percent	percent	NOUN
taxlaw-2862	587	101	,	,	PUNCT
taxlaw-2862	587	102	electing	elect	VERB
taxlaw-2862	587	103	into	into	ADP
taxlaw-2862	587	104	the	the	DET
taxlaw-2862	587	105	simplified	simplified	ADJ
taxlaw-2862	587	106	regime	regime	NOUN
taxlaw-2862	587	107	would	would	AUX
taxlaw-2862	587	108	reduce	reduce	VERB
taxlaw-2862	587	109	both	both	CCONJ
taxlaw-2862	587	110	the	the	DET
taxlaw-2862	587	111	overall	overall	ADJ
taxlaw-2862	587	112	tax	tax	NOUN
taxlaw-2862	587	113	paid	pay	VERB
taxlaw-2862	587	114	(	(	PUNCT
taxlaw-2862	587	115	relative	relative	ADJ
taxlaw-2862	587	116	to	to	ADP
taxlaw-2862	587	117	the	the	DET
taxlaw-2862	587	118	non	non	ADJ
taxlaw-2862	587	119	-	-	ADJ
taxlaw-2862	587	120	simplified	simplified	ADJ
taxlaw-2862	587	121	regime	regime	NOUN
taxlaw-2862	587	122	)	)	PUNCT
taxlaw-2862	587	123	and	and	CCONJ
taxlaw-2862	587	124	eliminate	eliminate	VERB
taxlaw-2862	587	125	the	the	DET
taxlaw-2862	587	126	compliance	compliance	NOUN
taxlaw-2862	587	127	burden	burden	NOUN
taxlaw-2862	587	128	of	of	ADP
taxlaw-2862	587	129	calculating	calculate	VERB
taxlaw-2862	587	130	input	input	NOUN
taxlaw-2862	587	131	credits.115	credits.115	PROPN
taxlaw-2862	587	132	using	use	VERB
taxlaw-2862	587	133	two	two	NUM
taxlaw-2862	587	134	waves	wave	NOUN
taxlaw-2862	587	135	of	of	ADP
taxlaw-2862	587	136	survey	survey	NOUN
taxlaw-2862	587	137	data	datum	NOUN
taxlaw-2862	587	138	(	(	PUNCT
taxlaw-2862	587	139	1988	1988	NUM
taxlaw-2862	587	140	and	and	CCONJ
taxlaw-2862	587	141	1990	1990	NUM
taxlaw-2862	587	142	,	,	PUNCT
taxlaw-2862	587	143	to	to	PART
taxlaw-2862	587	144	capture	capture	VERB
taxlaw-2862	587	145	the	the	DET
taxlaw-2862	587	146	periods	period	NOUN
taxlaw-2862	587	147	before	before	ADV
taxlaw-2862	587	148	and	and	CCONJ
taxlaw-2862	587	149	after	after	ADP
taxlaw-2862	587	150	the	the	DET
taxlaw-2862	587	151	reform	reform	NOUN
taxlaw-2862	587	152	)	)	PUNCT
taxlaw-2862	587	153	from	from	ADP
taxlaw-2862	587	154	all	all	DET
taxlaw-2862	587	155	publicly	publicly	ADV
taxlaw-2862	587	156	traded	trade	VERB
taxlaw-2862	587	157	companies	company	NOUN
taxlaw-2862	587	158	and	and	CCONJ
taxlaw-2862	587	159	a	a	DET
taxlaw-2862	587	160	small	small	ADJ
taxlaw-2862	587	161	relatively	relatively	ADV
taxlaw-2862	587	162	high	high	ADJ
taxlaw-2862	587	163	level	level	NOUN
taxlaw-2862	587	164	of	of	ADP
taxlaw-2862	587	165	revenue	revenue	NOUN
taxlaw-2862	587	166	;	;	PUNCT
taxlaw-2862	587	167	the	the	DET
taxlaw-2862	587	168	other	other	ADJ
taxlaw-2862	587	169	has	have	VERB
taxlaw-2862	587	170	a	a	DET
taxlaw-2862	587	171	relatively	relatively	ADV
taxlaw-2862	587	172	high	high	ADJ
taxlaw-2862	587	173	threshold	threshold	NOUN
taxlaw-2862	587	174	,	,	PUNCT
taxlaw-2862	587	175	with	with	ADP
taxlaw-2862	587	176	relatively	relatively	ADV
taxlaw-2862	587	177	low	low	ADJ
taxlaw-2862	587	178	revenues	revenue	NOUN
taxlaw-2862	587	179	offset	offset	VERB
taxlaw-2862	587	180	by	by	ADP
taxlaw-2862	587	181	relatively	relatively	ADV
taxlaw-2862	587	182	low	low	ADJ
taxlaw-2862	587	183	collection	collection	NOUN
taxlaw-2862	587	184	costs	cost	NOUN
taxlaw-2862	587	185	and	and	CCONJ
taxlaw-2862	587	186	production	production	NOUN
taxlaw-2862	587	187	inefficiency	inefficiency	NOUN
taxlaw-2862	587	188	”	"	PUNCT
taxlaw-2862	587	189	)	)	PUNCT
taxlaw-2862	587	190	.	.	PUNCT
taxlaw-2862	588	1	112	112	NUM
taxlaw-2862	588	2	see	see	VERB
taxlaw-2862	588	3	bird	bird	NOUN
taxlaw-2862	588	4	&	&	CCONJ
taxlaw-2862	588	5	gendron	gendron	PROPN
taxlaw-2862	588	6	,	,	PUNCT
taxlaw-2862	588	7	supra	supra	PROPN
taxlaw-2862	588	8	note	note	NOUN
taxlaw-2862	588	9	1	1	NUM
taxlaw-2862	588	10	,	,	PUNCT
taxlaw-2862	588	11	at	at	ADP
taxlaw-2862	588	12	531	531	NUM
taxlaw-2862	588	13	.	.	NOUN
taxlaw-2862	588	14	113	113	NUM
taxlaw-2862	588	15	onji	onji	NOUN
taxlaw-2862	588	16	,	,	PUNCT
taxlaw-2862	588	17	supra	supra	PROPN
taxlaw-2862	588	18	note	note	PROPN
taxlaw-2862	588	19	22	22	NUM
taxlaw-2862	588	20	,	,	PUNCT
taxlaw-2862	588	21	at	at	ADP
taxlaw-2862	588	22	767	767	NUM
taxlaw-2862	588	23	-	-	SYM
taxlaw-2862	588	24	68	68	NUM
taxlaw-2862	588	25	.	.	NUM
taxlaw-2862	588	26	114	114	NUM
taxlaw-2862	589	1	i	i	PRON
taxlaw-2862	589	2	d.	d.	NOUN
taxlaw-2862	589	3	at	at	ADP
taxlaw-2862	589	4	768	768	NUM
taxlaw-2862	589	5	115	115	NUM
taxlaw-2862	589	6	i	i	PRON
taxlaw-2862	589	7	d.	d.	PROPN
taxlaw-2862	589	8	2018	2018	NUM
taxlaw-2862	589	9	]	]	PUNCT
taxlaw-2862	589	10	on	on	ADP
taxlaw-2862	589	11	the	the	DET
taxlaw-2862	589	12	threshold	threshold	NOUN
taxlaw-2862	589	13	:	:	PUNCT
taxlaw-2862	589	14	smallness	smallness	NOUN
taxlaw-2862	589	15	and	and	CCONJ
taxlaw-2862	589	16	the	the	DET
taxlaw-2862	589	17	value	value	NOUN
taxlaw-2862	589	18	-	-	PUNCT
taxlaw-2862	589	19	added	add	VERB
taxlaw-2862	589	20	tax	tax	NOUN
taxlaw-2862	589	21	203	203	NUM
taxlaw-2862	589	22	number	number	NOUN
taxlaw-2862	589	23	of	of	ADP
taxlaw-2862	589	24	prominent	prominent	ADJ
taxlaw-2862	589	25	privately	privately	ADV
taxlaw-2862	589	26	held	hold	VERB
taxlaw-2862	589	27	companies	company	NOUN
taxlaw-2862	589	28	in	in	ADP
taxlaw-2862	589	29	japan	japan	PROPN
taxlaw-2862	589	30	,	,	PUNCT
taxlaw-2862	589	31	onji	onji	PRON
taxlaw-2862	589	32	found	find	VERB
taxlaw-2862	589	33	that	that	SCONJ
taxlaw-2862	589	34	the	the	DET
taxlaw-2862	589	35	introduction	introduction	NOUN
taxlaw-2862	589	36	of	of	ADP
taxlaw-2862	589	37	the	the	DET
taxlaw-2862	589	38	simplified	simplified	ADJ
taxlaw-2862	589	39	regime	regime	NOUN
taxlaw-2862	589	40	induced	induce	VERB
taxlaw-2862	589	41	bunching	bunch	VERB
taxlaw-2862	589	42	below	below	ADP
taxlaw-2862	589	43	the	the	DET
taxlaw-2862	589	44	eligibility	eligibility	NOUN
taxlaw-2862	589	45	threshold.116	threshold.116	ADP
taxlaw-2862	589	46	these	these	DET
taxlaw-2862	589	47	results	result	NOUN
taxlaw-2862	589	48	provide	provide	VERB
taxlaw-2862	589	49	“	"	PUNCT
taxlaw-2862	589	50	evidence	evidence	NOUN
taxlaw-2862	589	51	…	…	PUNCT
taxlaw-2862	589	52	consistent	consistent	ADJ
taxlaw-2862	589	53	with	with	ADP
taxlaw-2862	589	54	the	the	DET
taxlaw-2862	589	55	hypothesis	hypothesis	NOUN
taxlaw-2862	589	56	that	that	PRON
taxlaw-2862	589	57	large	large	ADJ
taxlaw-2862	589	58	firms	firm	NOUN
taxlaw-2862	589	59	are	be	AUX
taxlaw-2862	589	60	‘	'	PUNCT
taxlaw-2862	589	61	masquerading	masquerade	VERB
taxlaw-2862	589	62	’	'	PUNCT
taxlaw-2862	589	63	as	as	ADP
taxlaw-2862	589	64	many	many	ADJ
taxlaw-2862	589	65	small	small	ADJ
taxlaw-2862	589	66	firms	firm	NOUN
taxlaw-2862	589	67	”	"	PUNCT
taxlaw-2862	589	68	via	via	ADP
taxlaw-2862	589	69	the	the	DET
taxlaw-2862	589	70	behavioral	behavioral	ADJ
taxlaw-2862	589	71	response	response	NOUN
taxlaw-2862	589	72	of	of	ADP
taxlaw-2862	589	73	splitting	splitting	NOUN
taxlaw-2862	589	74	.	.	PUNCT
taxlaw-2862	589	75	”117	”117	PUNCT
taxlaw-2862	590	1	second	second	ADV
taxlaw-2862	590	2	,	,	PUNCT
taxlaw-2862	590	3	a	a	DET
taxlaw-2862	590	4	working	work	VERB
taxlaw-2862	590	5	paper	paper	NOUN
taxlaw-2862	590	6	by	by	ADP
taxlaw-2862	590	7	jarkko	jarkko	PROPN
taxlaw-2862	590	8	harju	harju	PROPN
taxlaw-2862	590	9	,	,	PUNCT
taxlaw-2862	590	10	tuomas	tuomas	PROPN
taxlaw-2862	590	11	matikka	matikka	VERB
taxlaw-2862	590	12	and	and	CCONJ
taxlaw-2862	590	13	timo	timo	PROPN
taxlaw-2862	590	14	rauhanen	rauhanen	PROPN
taxlaw-2862	590	15	(	(	PUNCT
taxlaw-2862	590	16	2016	2016	NUM
taxlaw-2862	590	17	)	)	PUNCT
taxlaw-2862	590	18	evaluates	evaluate	VERB
taxlaw-2862	590	19	the	the	DET
taxlaw-2862	590	20	prevalence	prevalence	NOUN
taxlaw-2862	590	21	of	of	ADP
taxlaw-2862	590	22	bunching	bunch	VERB
taxlaw-2862	590	23	using	use	VERB
taxlaw-2862	590	24	vat	vat	NOUN
taxlaw-2862	590	25	data	datum	NOUN
taxlaw-2862	590	26	from	from	ADP
taxlaw-2862	590	27	all	all	DET
taxlaw-2862	590	28	firms	firm	NOUN
taxlaw-2862	590	29	that	that	PRON
taxlaw-2862	590	30	were	be	AUX
taxlaw-2862	590	31	operating	operate	VERB
taxlaw-2862	590	32	in	in	ADP
taxlaw-2862	590	33	finland	finland	PROPN
taxlaw-2862	590	34	from	from	ADP
taxlaw-2862	590	35	2000	2000	NUM
taxlaw-2862	590	36	to	to	ADP
taxlaw-2862	590	37	2011.118	2011.118	NUM
taxlaw-2862	590	38	finland	finland	NOUN
taxlaw-2862	590	39	has	have	VERB
taxlaw-2862	590	40	a	a	DET
taxlaw-2862	590	41	particularly	particularly	ADV
taxlaw-2862	590	42	low	low	ADJ
taxlaw-2862	590	43	registration	registration	NOUN
taxlaw-2862	590	44	threshold	threshold	NOUN
taxlaw-2862	590	45	(	(	PUNCT
taxlaw-2862	590	46	8,500	8,500	NUM
taxlaw-2862	590	47	euros	euro	NOUN
taxlaw-2862	590	48	,	,	PUNCT
taxlaw-2862	590	49	or	or	CCONJ
taxlaw-2862	590	50	about	about	ADV
taxlaw-2862	590	51	$	$	SYM
taxlaw-2862	590	52	10,500	10,500	NUM
taxlaw-2862	590	53	us	we	PRON
taxlaw-2862	590	54	)	)	PUNCT
taxlaw-2862	590	55	,	,	PUNCT
taxlaw-2862	590	56	in	in	ADP
taxlaw-2862	590	57	contrast	contrast	NOUN
taxlaw-2862	590	58	japan	japan	PROPN
taxlaw-2862	590	59	’s	’s	PART
taxlaw-2862	590	60	high	high	ADJ
taxlaw-2862	590	61	threshold	threshold	NOUN
taxlaw-2862	590	62	for	for	ADP
taxlaw-2862	590	63	the	the	DET
taxlaw-2862	590	64	simplified	simplified	ADJ
taxlaw-2862	590	65	system.119	system.119	NOUN
taxlaw-2862	590	66	as	as	ADP
taxlaw-2862	590	67	a	a	DET
taxlaw-2862	590	68	result	result	NOUN
taxlaw-2862	590	69	,	,	PUNCT
taxlaw-2862	590	70	harju	harju	PROPN
taxlaw-2862	590	71	et	et	PROPN
taxlaw-2862	590	72	al	al	PROPN
taxlaw-2862	590	73	.	.	PROPN
taxlaw-2862	590	74	’s	’s	PART
taxlaw-2862	590	75	study	study	PROPN
taxlaw-2862	590	76	seeks	seek	VERB
taxlaw-2862	590	77	to	to	PART
taxlaw-2862	590	78	disentangle	disentangle	VERB
taxlaw-2862	590	79	the	the	DET
taxlaw-2862	590	80	influence	influence	NOUN
taxlaw-2862	590	81	on	on	ADP
taxlaw-2862	590	82	firm	firm	ADJ
taxlaw-2862	590	83	size	size	NOUN
taxlaw-2862	590	84	decisions	decision	NOUN
taxlaw-2862	590	85	of	of	ADP
taxlaw-2862	590	86	vat	vat	NOUN
taxlaw-2862	590	87	compliance	compliance	NOUN
taxlaw-2862	590	88	costs	cost	NOUN
taxlaw-2862	590	89	as	as	SCONJ
taxlaw-2862	590	90	distinguished	distinguish	VERB
taxlaw-2862	590	91	from	from	ADP
taxlaw-2862	590	92	the	the	DET
taxlaw-2862	590	93	effect	effect	NOUN
taxlaw-2862	590	94	of	of	ADP
taxlaw-2862	590	95	the	the	DET
taxlaw-2862	590	96	tax	tax	NOUN
taxlaw-2862	590	97	itself.120	itself.120	NOUN
taxlaw-2862	590	98	to	to	PART
taxlaw-2862	590	99	do	do	VERB
taxlaw-2862	590	100	this	this	PRON
taxlaw-2862	590	101	,	,	PUNCT
taxlaw-2862	590	102	the	the	DET
taxlaw-2862	590	103	paper	paper	NOUN
taxlaw-2862	590	104	exploits	exploit	VERB
taxlaw-2862	590	105	several	several	ADJ
taxlaw-2862	590	106	changes	change	NOUN
taxlaw-2862	590	107	in	in	ADP
taxlaw-2862	590	108	the	the	DET
taxlaw-2862	590	109	rules	rule	NOUN
taxlaw-2862	590	110	relating	relate	VERB
taxlaw-2862	590	111	to	to	ADP
taxlaw-2862	590	112	small	small	ADJ
taxlaw-2862	590	113	supplier	supplier	NOUN
taxlaw-2862	590	114	registration	registration	NOUN
taxlaw-2862	590	115	and	and	CCONJ
taxlaw-2862	590	116	compliance	compliance	NOUN
taxlaw-2862	590	117	thresholds	threshold	NOUN
taxlaw-2862	590	118	,	,	PUNCT
taxlaw-2862	590	119	including	include	VERB
taxlaw-2862	590	120	a	a	DET
taxlaw-2862	590	121	vat	vat	NOUN
taxlaw-2862	590	122	-	-	PUNCT
taxlaw-2862	590	123	relief	relief	NOUN
taxlaw-2862	590	124	measure	measure	NOUN
taxlaw-2862	590	125	in	in	ADP
taxlaw-2862	590	126	which	which	PRON
taxlaw-2862	590	127	firms	firm	NOUN
taxlaw-2862	590	128	could	could	AUX
taxlaw-2862	590	129	apply	apply	VERB
taxlaw-2862	590	130	for	for	ADP
taxlaw-2862	590	131	a	a	DET
taxlaw-2862	590	132	lower	low	ADJ
taxlaw-2862	590	133	rate	rate	NOUN
taxlaw-2862	590	134	of	of	ADP
taxlaw-2862	590	135	vat	vat	NOUN
taxlaw-2862	590	136	that	that	PRON
taxlaw-2862	590	137	gradually	gradually	ADV
taxlaw-2862	590	138	increases	increase	VERB
taxlaw-2862	590	139	above	above	ADP
taxlaw-2862	590	140	the	the	DET
taxlaw-2862	590	141	threshold	threshold	NOUN
taxlaw-2862	590	142	,	,	PUNCT
taxlaw-2862	590	143	as	as	ADV
taxlaw-2862	590	144	well	well	ADV
taxlaw-2862	590	145	as	as	ADP
taxlaw-2862	590	146	vat	vat	NOUN
taxlaw-2862	590	147	reductions	reduction	NOUN
taxlaw-2862	590	148	targeted	target	VERB
taxlaw-2862	590	149	towards	towards	ADP
taxlaw-2862	590	150	specific	specific	ADJ
taxlaw-2862	590	151	industries.121	industries.121	ADJ
taxlaw-2862	590	152	harju	harju	NOUN
taxlaw-2862	590	153	et	et	PROPN
taxlaw-2862	590	154	al	al	PROPN
taxlaw-2862	590	155	.	.	PROPN
taxlaw-2862	590	156	find	find	VERB
taxlaw-2862	590	157	strong	strong	ADJ
taxlaw-2862	590	158	evidence	evidence	NOUN
taxlaw-2862	590	159	of	of	ADP
taxlaw-2862	590	160	bunching	bunch	VERB
taxlaw-2862	590	161	below	below	ADP
taxlaw-2862	590	162	the	the	DET
taxlaw-2862	590	163	threshold	threshold	NOUN
taxlaw-2862	590	164	but	but	CCONJ
taxlaw-2862	591	1	no	no	DET
taxlaw-2862	591	2	evidence	evidence	NOUN
taxlaw-2862	591	3	that	that	SCONJ
taxlaw-2862	591	4	bunching	bunch	VERB
taxlaw-2862	591	5	decreased	decrease	VERB
taxlaw-2862	591	6	with	with	ADP
taxlaw-2862	591	7	reductions	reduction	NOUN
taxlaw-2862	591	8	in	in	ADP
taxlaw-2862	591	9	the	the	DET
taxlaw-2862	591	10	vat	vat	NOUN
taxlaw-2862	591	11	rate.122	rate.122	NOUN
taxlaw-2862	591	12	however	however	ADV
taxlaw-2862	591	13	,	,	PUNCT
taxlaw-2862	591	14	bunching	bunch	VERB
taxlaw-2862	591	15	did	do	AUX
taxlaw-2862	591	16	decrease	decrease	VERB
taxlaw-2862	591	17	in	in	ADP
taxlaw-2862	591	18	response	response	NOUN
taxlaw-2862	591	19	to	to	ADP
taxlaw-2862	591	20	a	a	DET
taxlaw-2862	591	21	reform	reform	NOUN
taxlaw-2862	591	22	designed	design	VERB
taxlaw-2862	591	23	to	to	PART
taxlaw-2862	591	24	mitigate	mitigate	VERB
taxlaw-2862	591	25	compliance	compliance	NOUN
taxlaw-2862	591	26	costs	cost	NOUN
taxlaw-2862	591	27	associated	associate	VERB
taxlaw-2862	591	28	with	with	ADP
taxlaw-2862	591	29	accessing	access	VERB
taxlaw-2862	591	30	the	the	DET
taxlaw-2862	591	31	relief	relief	NOUN
taxlaw-2862	591	32	measures.123	measures.123	NOUN
taxlaw-2862	591	33	on	on	ADP
taxlaw-2862	591	34	these	these	DET
taxlaw-2862	591	35	bases	basis	NOUN
taxlaw-2862	591	36	,	,	PUNCT
taxlaw-2862	591	37	harju	harju	PROPN
taxlaw-2862	591	38	et	et	PROPN
taxlaw-2862	591	39	al	al	PROPN
taxlaw-2862	591	40	.	.	PROPN
taxlaw-2862	592	1	conclude	conclude	VERB
taxlaw-2862	592	2	that	that	DET
taxlaw-2862	592	3	high	high	ADJ
taxlaw-2862	592	4	vat	vat	NOUN
taxlaw-2862	592	5	compliance	compliance	NOUN
taxlaw-2862	592	6	costs	cost	NOUN
taxlaw-2862	592	7	at	at	ADP
taxlaw-2862	592	8	the	the	DET
taxlaw-2862	592	9	very	very	ADV
taxlaw-2862	592	10	low	low	ADJ
taxlaw-2862	592	11	end	end	NOUN
taxlaw-2862	592	12	of	of	ADP
taxlaw-2862	592	13	the	the	DET
taxlaw-2862	592	14	firm	firm	ADJ
taxlaw-2862	592	15	-	-	PUNCT
taxlaw-2862	592	16	size	size	NOUN
taxlaw-2862	592	17	spectrum	spectrum	NOUN
taxlaw-2862	592	18	may	may	AUX
taxlaw-2862	592	19	be	be	AUX
taxlaw-2862	592	20	a	a	DET
taxlaw-2862	592	21	key	key	ADJ
taxlaw-2862	592	22	driver	driver	NOUN
taxlaw-2862	592	23	of	of	ADP
taxlaw-2862	592	24	bunching.124	bunching.124	PROPN
taxlaw-2862	592	25	third	third	PROPN
taxlaw-2862	592	26	,	,	PUNCT
taxlaw-2862	592	27	a	a	DET
taxlaw-2862	592	28	2016	2016	NUM
taxlaw-2862	592	29	contribution	contribution	NOUN
taxlaw-2862	592	30	by	by	ADP
taxlaw-2862	592	31	li	li	PROPN
taxlaw-2862	592	32	liu	liu	PROPN
taxlaw-2862	592	33	and	and	CCONJ
taxlaw-2862	592	34	benjamin	benjamin	PROPN
taxlaw-2862	592	35	lockwood	lockwood	PROPN
taxlaw-2862	592	36	develops	develop	VERB
taxlaw-2862	592	37	a	a	DET
taxlaw-2862	592	38	formal	formal	ADJ
taxlaw-2862	592	39	model	model	NOUN
taxlaw-2862	592	40	for	for	ADP
taxlaw-2862	592	41	studying	study	VERB
taxlaw-2862	592	42	the	the	DET
taxlaw-2862	592	43	two	two	NUM
taxlaw-2862	592	44	key	key	ADJ
taxlaw-2862	592	45	dimensions	dimension	NOUN
taxlaw-2862	592	46	of	of	ADP
taxlaw-2862	592	47	behavioral	behavioral	ADJ
taxlaw-2862	592	48	responses	response	NOUN
taxlaw-2862	592	49	to	to	ADP
taxlaw-2862	592	50	a	a	DET
taxlaw-2862	592	51	vat	vat	NOUN
taxlaw-2862	592	52	“	"	PUNCT
taxlaw-2862	592	53	notch	notch	NOUN
taxlaw-2862	592	54	”	"	PUNCT
taxlaw-2862	592	55	(	(	PUNCT
taxlaw-2862	592	56	as	as	SCONJ
taxlaw-2862	592	57	the	the	DET
taxlaw-2862	592	58	discontinuous	discontinuous	ADJ
taxlaw-2862	592	59	tax	tax	NOUN
taxlaw-2862	592	60	treatment	treatment	NOUN
taxlaw-2862	592	61	induced	induce	VERB
taxlaw-2862	592	62	by	by	ADP
taxlaw-2862	592	63	a	a	DET
taxlaw-2862	592	64	registration	registration	NOUN
taxlaw-2862	592	65	threshold	threshold	NOUN
taxlaw-2862	592	66	is	be	AUX
taxlaw-2862	592	67	called	call	VERB
taxlaw-2862	592	68	in	in	ADP
taxlaw-2862	592	69	the	the	DET
taxlaw-2862	592	70	public	public	ADJ
taxlaw-2862	592	71	economics	economic	NOUN
taxlaw-2862	592	72	literature	literature	NOUN
taxlaw-2862	592	73	):	):	PUNCT
taxlaw-2862	592	74	voluntary	voluntary	ADJ
taxlaw-2862	592	75	registration	registration	NOUN
taxlaw-2862	592	76	and	and	CCONJ
taxlaw-2862	592	77	bunching.125	bunching.125	NOUN
taxlaw-2862	592	78	they	they	PRON
taxlaw-2862	592	79	show	show	VERB
taxlaw-2862	592	80	that	that	SCONJ
taxlaw-2862	592	81	a	a	DET
taxlaw-2862	592	82	firm	firm	NOUN
taxlaw-2862	592	83	is	be	AUX
taxlaw-2862	592	84	more	more	ADV
taxlaw-2862	592	85	likely	likely	ADJ
taxlaw-2862	592	86	to	to	PART
taxlaw-2862	592	87	voluntarily	voluntarily	ADV
taxlaw-2862	592	88	register	register	VERB
taxlaw-2862	592	89	and	and	CCONJ
taxlaw-2862	592	90	,	,	PUNCT
taxlaw-2862	592	91	conversely	conversely	ADV
taxlaw-2862	592	92	,	,	PUNCT
taxlaw-2862	592	93	less	less	ADV
taxlaw-2862	592	94	likely	likely	ADJ
taxlaw-2862	592	95	to	to	PART
taxlaw-2862	592	96	restrict	restrict	VERB
taxlaw-2862	592	97	its	its	PRON
taxlaw-2862	592	98	sales	sale	NOUN
taxlaw-2862	592	99	to	to	PART
taxlaw-2862	592	100	allow	allow	VERB
taxlaw-2862	592	101	it	it	PRON
taxlaw-2862	592	102	to	to	ADP
taxlaw-2862	592	103	“	"	PUNCT
taxlaw-2862	592	104	bunch	bunch	NOUN
taxlaw-2862	592	105	”	"	PUNCT
taxlaw-2862	592	106	beneath	beneath	ADP
taxlaw-2862	592	107	the	the	DET
taxlaw-2862	592	108	threshold	threshold	NOUN
taxlaw-2862	592	109	when	when	SCONJ
taxlaw-2862	592	110	“	"	PUNCT
taxlaw-2862	592	111	either	either	CCONJ
taxlaw-2862	592	112	(	(	PUNCT
taxlaw-2862	592	113	i	i	NOUN
taxlaw-2862	592	114	)	)	PUNCT
taxlaw-2862	592	115	the	the	DET
taxlaw-2862	592	116	cost	cost	NOUN
taxlaw-2862	592	117	of	of	ADP
taxlaw-2862	592	118	inputs	input	NOUN
taxlaw-2862	592	119	relative	relative	ADJ
taxlaw-2862	592	120	to	to	ADP
taxlaw-2862	592	121	sales	sale	NOUN
taxlaw-2862	592	122	is	be	AUX
taxlaw-2862	592	123	high	high	ADJ
taxlaw-2862	592	124	,	,	PUNCT
taxlaw-2862	592	125	or	or	CCONJ
taxlaw-2862	592	126	(	(	PUNCT
taxlaw-2862	592	127	ii	ii	NOUN
taxlaw-2862	592	128	)	)	PUNCT
taxlaw-2862	592	129	when	when	SCONJ
taxlaw-2862	592	130	the	the	DET
taxlaw-2862	592	131	proportion	proportion	NOUN
taxlaw-2862	592	132	of	of	ADP
taxlaw-2862	592	133	b2c	b2c	ADJ
taxlaw-2862	592	134	sales	sale	NOUN
taxlaw-2862	592	135	by	by	ADP
taxlaw-2862	592	136	the	the	DET
taxlaw-2862	592	137	firm	firm	NOUN
taxlaw-2862	592	138	is	be	AUX
taxlaw-2862	592	139	low	low	ADJ
taxlaw-2862	592	140	.	.	PUNCT
taxlaw-2862	593	1	”126	”126	X
taxlaw-2862	593	2	the	the	DET
taxlaw-2862	593	3	intuition	intuition	NOUN
taxlaw-2862	593	4	for	for	ADP
taxlaw-2862	593	5	(	(	PUNCT
taxlaw-2862	593	6	ii	ii	NOUN
taxlaw-2862	593	7	)	)	PUNCT
taxlaw-2862	593	8	is	be	AUX
taxlaw-2862	593	9	“	"	PUNCT
taxlaw-2862	593	10	simply	simply	ADV
taxlaw-2862	593	11	that	that	SCONJ
taxlaw-2862	593	12	if	if	SCONJ
taxlaw-2862	593	13	most	most	ADJ
taxlaw-2862	593	14	customers	customer	NOUN
taxlaw-2862	593	15	are	be	AUX
taxlaw-2862	593	16	vat	vat	NOUN
taxlaw-2862	593	17	-	-	PUNCT
taxlaw-2862	593	18	registered	register	VERB
taxlaw-2862	593	19	,	,	PUNCT
taxlaw-2862	593	20	the	the	DET
taxlaw-2862	593	21	burden	burden	NOUN
taxlaw-2862	593	22	of	of	ADP
taxlaw-2862	593	23	an	an	DET
taxlaw-2862	593	24	increase	increase	NOUN
taxlaw-2862	593	25	in	in	ADP
taxlaw-2862	593	26	vat	vat	NOUN
taxlaw-2862	593	27	116	116	NUM
taxlaw-2862	594	1	i	i	PRON
taxlaw-2862	594	2	d.	d.	VERB
taxlaw-2862	594	3	at	at	ADP
taxlaw-2862	594	4	771	771	NUM
taxlaw-2862	594	5	-	-	SYM
taxlaw-2862	594	6	72	72	NUM
taxlaw-2862	594	7	.	.	PUNCT
taxlaw-2862	595	1	117	117	NUM
taxlaw-2862	595	2	i	i	PROPN
taxlaw-2862	595	3	d.	d.	PROPN
taxlaw-2862	595	4	at	at	ADP
taxlaw-2862	595	5	772	772	NUM
taxlaw-2862	595	6	(	(	PUNCT
taxlaw-2862	595	7	applying	apply	VERB
taxlaw-2862	595	8	a	a	DET
taxlaw-2862	595	9	semiparametric	semiparametric	ADJ
taxlaw-2862	595	10	density	density	NOUN
taxlaw-2862	595	11	decomposition	decomposition	NOUN
taxlaw-2862	595	12	technique	technique	NOUN
taxlaw-2862	595	13	to	to	AUX
taxlaw-2862	595	14	net	net	VERB
taxlaw-2862	595	15	out	out	ADP
taxlaw-2862	595	16	confounding	confound	VERB
taxlaw-2862	595	17	influences	influence	NOUN
taxlaw-2862	595	18	)	)	PUNCT
taxlaw-2862	595	19	.	.	PUNCT
taxlaw-2862	596	1	118	118	NUM
taxlaw-2862	596	2	see	see	VERB
taxlaw-2862	596	3	harju	harju	PROPN
taxlaw-2862	596	4	et	et	PROPN
taxlaw-2862	596	5	al	al	PROPN
taxlaw-2862	596	6	.	.	PROPN
taxlaw-2862	596	7	,	,	PUNCT
taxlaw-2862	596	8	supra	supra	PROPN
taxlaw-2862	596	9	note	note	PROPN
taxlaw-2862	596	10	32	32	NUM
taxlaw-2862	596	11	,	,	PUNCT
taxlaw-2862	596	12	at	at	ADP
taxlaw-2862	596	13	10	10	NUM
taxlaw-2862	596	14	.	.	PUNCT
taxlaw-2862	596	15	119	119	NUM
taxlaw-2862	597	1	i	i	PRON
taxlaw-2862	597	2	d.	d.	NOUN
taxlaw-2862	597	3	at	at	ADP
taxlaw-2862	597	4	2	2	NUM
taxlaw-2862	597	5	.	.	NUM
taxlaw-2862	597	6	120	120	NUM
taxlaw-2862	598	1	i	i	PROPN
taxlaw-2862	598	2	d.	d.	PROPN
taxlaw-2862	598	3	at	at	ADP
taxlaw-2862	598	4	3	3	NUM
taxlaw-2862	598	5	.	.	NUM
taxlaw-2862	598	6	121	121	NUM
taxlaw-2862	599	1	i	i	PRON
taxlaw-2862	599	2	d.	d.	NOUN
taxlaw-2862	599	3	at	at	ADP
taxlaw-2862	599	4	3	3	NUM
taxlaw-2862	599	5	-	-	SYM
taxlaw-2862	599	6	6	6	NUM
taxlaw-2862	599	7	,	,	PUNCT
taxlaw-2862	599	8	22	22	NUM
taxlaw-2862	599	9	.	.	X
taxlaw-2862	599	10	122	122	NUM
taxlaw-2862	600	1	i	i	PRON
taxlaw-2862	600	2	d.	d.	PROPN
taxlaw-2862	600	3	at	at	ADP
taxlaw-2862	600	4	1	1	NUM
taxlaw-2862	600	5	.	.	NUM
taxlaw-2862	600	6	123	123	NUM
taxlaw-2862	601	1	i	i	PRON
taxlaw-2862	601	2	d.	d.	PROPN
taxlaw-2862	601	3	at	at	ADP
taxlaw-2862	601	4	30	30	NUM
taxlaw-2862	601	5	(	(	PUNCT
taxlaw-2862	601	6	“	"	PUNCT
taxlaw-2862	601	7	importantly	importantly	ADV
taxlaw-2862	601	8	,	,	PUNCT
taxlaw-2862	601	9	there	there	PRON
taxlaw-2862	601	10	is	be	VERB
taxlaw-2862	601	11	a	a	DET
taxlaw-2862	601	12	significant	significant	ADJ
taxlaw-2862	601	13	increase	increase	NOUN
taxlaw-2862	601	14	in	in	ADP
taxlaw-2862	601	15	the	the	DET
taxlaw-2862	601	16	take	take	VERB
taxlaw-2862	601	17	-	-	PUNCT
taxlaw-2862	601	18	up	up	ADP
taxlaw-2862	601	19	rate	rate	NOUN
taxlaw-2862	601	20	in	in	ADP
taxlaw-2862	601	21	2011	2011	NUM
taxlaw-2862	601	22	.	.	PUNCT
taxlaw-2862	602	1	from	from	ADP
taxlaw-2862	602	2	2010	2010	NUM
taxlaw-2862	602	3	onwards	onward	NOUN
taxlaw-2862	602	4	,	,	PUNCT
taxlaw-2862	602	5	firms	firm	NOUN
taxlaw-2862	602	6	could	could	AUX
taxlaw-2862	602	7	apply	apply	VERB
taxlaw-2862	602	8	for	for	ADP
taxlaw-2862	602	9	the	the	DET
taxlaw-2862	602	10	relief	relief	NOUN
taxlaw-2862	602	11	with	with	ADP
taxlaw-2862	602	12	the	the	DET
taxlaw-2862	602	13	same	same	ADJ
taxlaw-2862	602	14	form	form	NOUN
taxlaw-2862	602	15	they	they	PRON
taxlaw-2862	602	16	use	use	VERB
taxlaw-2862	602	17	to	to	PART
taxlaw-2862	602	18	declare	declare	VERB
taxlaw-2862	602	19	sales	sale	NOUN
taxlaw-2862	602	20	and	and	CCONJ
taxlaw-2862	602	21	purchases	purchase	NOUN
taxlaw-2862	602	22	subject	subject	ADJ
taxlaw-2862	602	23	to	to	ADP
taxlaw-2862	602	24	vat	vat	NOUN
taxlaw-2862	602	25	.	.	PUNCT
taxlaw-2862	603	1	this	this	PRON
taxlaw-2862	603	2	seems	seem	VERB
taxlaw-2862	603	3	to	to	PART
taxlaw-2862	603	4	have	have	AUX
taxlaw-2862	603	5	increased	increase	VERB
taxlaw-2862	603	6	the	the	DET
taxlaw-2862	603	7	share	share	NOUN
taxlaw-2862	603	8	of	of	ADP
taxlaw-2862	603	9	firms	firm	NOUN
taxlaw-2862	603	10	that	that	PRON
taxlaw-2862	603	11	applied	apply	VERB
taxlaw-2862	603	12	for	for	ADP
taxlaw-2862	603	13	the	the	DET
taxlaw-2862	603	14	relief	relief	NOUN
taxlaw-2862	603	15	.	.	PUNCT
taxlaw-2862	604	1	importantly	importantly	ADV
taxlaw-2862	604	2	,	,	PUNCT
taxlaw-2862	604	3	the	the	DET
taxlaw-2862	604	4	increase	increase	NOUN
taxlaw-2862	604	5	in	in	ADP
taxlaw-2862	604	6	take	take	NOUN
taxlaw-2862	604	7	-	-	PUNCT
taxlaw-2862	604	8	up	up	NOUN
taxlaw-2862	604	9	is	be	AUX
taxlaw-2862	604	10	reflected	reflect	VERB
taxlaw-2862	604	11	in	in	ADP
taxlaw-2862	604	12	the	the	DET
taxlaw-2862	604	13	excess	excess	ADJ
taxlaw-2862	604	14	bunching	bunch	VERB
taxlaw-2862	604	15	estimate	estimate	NOUN
taxlaw-2862	604	16	.	.	PUNCT
taxlaw-2862	605	1	figure	figure	NOUN
taxlaw-2862	605	2	11	11	NUM
taxlaw-2862	605	3	above	above	ADV
taxlaw-2862	605	4	shows	show	VERB
taxlaw-2862	605	5	that	that	SCONJ
taxlaw-2862	605	6	excess	excess	ADJ
taxlaw-2862	605	7	bunching	bunching	NOUN
taxlaw-2862	605	8	moderately	moderately	ADV
taxlaw-2862	605	9	decreased	decrease	VERB
taxlaw-2862	605	10	in	in	ADP
taxlaw-2862	605	11	2010	2010	NUM
taxlaw-2862	605	12	-	-	SYM
taxlaw-2862	605	13	2011	2011	NUM
taxlaw-2862	605	14	compared	compare	VERB
taxlaw-2862	605	15	to	to	ADP
taxlaw-2862	605	16	previous	previous	ADJ
taxlaw-2862	605	17	years	year	NOUN
taxlaw-2862	605	18	.	.	PUNCT
taxlaw-2862	606	1	this	this	PRON
taxlaw-2862	606	2	supports	support	VERB
taxlaw-2862	606	3	the	the	DET
taxlaw-2862	606	4	view	view	NOUN
taxlaw-2862	606	5	that	that	SCONJ
taxlaw-2862	606	6	the	the	DET
taxlaw-2862	606	7	increase	increase	NOUN
taxlaw-2862	606	8	in	in	ADP
taxlaw-2862	606	9	transparency	transparency	NOUN
taxlaw-2862	606	10	and	and	CCONJ
taxlaw-2862	606	11	the	the	DET
taxlaw-2862	606	12	simplification	simplification	NOUN
taxlaw-2862	606	13	of	of	ADP
taxlaw-2862	606	14	the	the	DET
taxlaw-2862	606	15	relief	relief	NOUN
taxlaw-2862	606	16	system	system	NOUN
taxlaw-2862	606	17	affect	affect	VERB
taxlaw-2862	606	18	observed	observe	VERB
taxlaw-2862	606	19	firm	firm	ADJ
taxlaw-2862	606	20	behavior	behavior	NOUN
taxlaw-2862	606	21	at	at	ADP
taxlaw-2862	606	22	the	the	DET
taxlaw-2862	606	23	threshold	threshold	NOUN
taxlaw-2862	606	24	,	,	PUNCT
taxlaw-2862	606	25	at	at	ADP
taxlaw-2862	606	26	least	least	ADJ
taxlaw-2862	606	27	to	to	ADP
taxlaw-2862	606	28	some	some	DET
taxlaw-2862	606	29	extent	extent	NOUN
taxlaw-2862	606	30	.	.	PUNCT
taxlaw-2862	606	31	”	"	PUNCT
taxlaw-2862	606	32	)	)	PUNCT
taxlaw-2862	606	33	.	.	PUNCT
taxlaw-2862	607	1	124	124	NUM
taxlaw-2862	608	1	i	i	PRON
taxlaw-2862	608	2	d.	d.	PROPN
taxlaw-2862	608	3	at	at	ADP
taxlaw-2862	608	4	36	36	NUM
taxlaw-2862	608	5	(	(	PUNCT
taxlaw-2862	608	6	“	"	PUNCT
taxlaw-2862	608	7	we	we	PRON
taxlaw-2862	608	8	find	find	VERB
taxlaw-2862	608	9	that	that	SCONJ
taxlaw-2862	608	10	changing	change	VERB
taxlaw-2862	608	11	the	the	DET
taxlaw-2862	608	12	tax	tax	NOUN
taxlaw-2862	608	13	system	system	NOUN
taxlaw-2862	608	14	from	from	ADP
taxlaw-2862	608	15	a	a	DET
taxlaw-2862	608	16	vat	vat	NOUN
taxlaw-2862	608	17	notch	notch	NOUN
taxlaw-2862	608	18	to	to	ADP
taxlaw-2862	608	19	a	a	DET
taxlaw-2862	608	20	vat	vat	NOUN
taxlaw-2862	608	21	kink	kink	NOUN
taxlaw-2862	608	22	did	do	AUX
taxlaw-2862	608	23	not	not	PART
taxlaw-2862	608	24	significantly	significantly	ADV
taxlaw-2862	608	25	decrease	decrease	VERB
taxlaw-2862	608	26	the	the	DET
taxlaw-2862	608	27	bunching	bunch	VERB
taxlaw-2862	608	28	effect	effect	NOUN
taxlaw-2862	608	29	.	.	PUNCT
taxlaw-2862	609	1	this	this	PRON
taxlaw-2862	609	2	suggests	suggest	VERB
taxlaw-2862	609	3	that	that	SCONJ
taxlaw-2862	609	4	compliance	compliance	NOUN
taxlaw-2862	609	5	costs	cost	NOUN
taxlaw-2862	609	6	largely	largely	ADV
taxlaw-2862	609	7	explain	explain	VERB
taxlaw-2862	609	8	observed	observed	ADJ
taxlaw-2862	609	9	responses	response	NOUN
taxlaw-2862	609	10	.	.	PUNCT
taxlaw-2862	610	1	we	we	PRON
taxlaw-2862	610	2	find	find	VERB
taxlaw-2862	610	3	no	no	DET
taxlaw-2862	610	4	clear	clear	ADJ
taxlaw-2862	610	5	traces	trace	NOUN
taxlaw-2862	610	6	of	of	ADP
taxlaw-2862	610	7	tax	tax	NOUN
taxlaw-2862	610	8	avoidance	avoidance	NOUN
taxlaw-2862	610	9	or	or	CCONJ
taxlaw-2862	610	10	evasion	evasion	NOUN
taxlaw-2862	610	11	,	,	PUNCT
taxlaw-2862	610	12	which	which	PRON
taxlaw-2862	610	13	suggests	suggest	VERB
taxlaw-2862	610	14	that	that	SCONJ
taxlaw-2862	610	15	firms	firm	NOUN
taxlaw-2862	610	16	respond	respond	VERB
taxlaw-2862	610	17	by	by	ADP
taxlaw-2862	610	18	reducing	reduce	VERB
taxlaw-2862	610	19	output	output	NOUN
taxlaw-2862	610	20	.	.	PUNCT
taxlaw-2862	610	21	”	"	PUNCT
taxlaw-2862	610	22	)	)	PUNCT
taxlaw-2862	610	23	.	.	PUNCT
taxlaw-2862	611	1	125	125	NUM
taxlaw-2862	611	2	liu	liu	PROPN
taxlaw-2862	611	3	&	&	CCONJ
taxlaw-2862	611	4	lockwood	lockwood	PROPN
taxlaw-2862	611	5	,	,	PUNCT
taxlaw-2862	611	6	supra	supra	PROPN
taxlaw-2862	611	7	note	note	NOUN
taxlaw-2862	611	8	32	32	NUM
taxlaw-2862	611	9	,	,	PUNCT
taxlaw-2862	611	10	at	at	ADP
taxlaw-2862	611	11	2	2	NUM
taxlaw-2862	611	12	-	-	SYM
taxlaw-2862	611	13	3	3	NUM
taxlaw-2862	611	14	.	.	NUM
taxlaw-2862	611	15	126	126	NUM
taxlaw-2862	612	1	i	i	PRON
taxlaw-2862	612	2	d.	d.	PROPN
taxlaw-2862	612	3	at	at	ADP
taxlaw-2862	612	4	3	3	NUM
taxlaw-2862	612	5	.	.	PROPN
taxlaw-2862	612	6	204	204	NUM
taxlaw-2862	612	7	columbia	columbia	PROPN
taxlaw-2862	612	8	journal	journal	PROPN
taxlaw-2862	612	9	of	of	ADP
taxlaw-2862	612	10	tax	tax	NOUN
taxlaw-2862	612	11	law	law	NOUN
taxlaw-2862	612	12	[	[	X
taxlaw-2862	612	13	vol.9:177	vol.9:177	CCONJ
taxlaw-2862	612	14	can	can	AUX
taxlaw-2862	612	15	easily	easily	ADV
taxlaw-2862	612	16	be	be	AUX
taxlaw-2862	612	17	passed	pass	VERB
taxlaw-2862	612	18	on	on	ADP
taxlaw-2862	612	19	in	in	ADP
taxlaw-2862	612	20	the	the	DET
taxlaw-2862	612	21	form	form	NOUN
taxlaw-2862	612	22	of	of	ADP
taxlaw-2862	612	23	a	a	DET
taxlaw-2862	612	24	higher	high	ADJ
taxlaw-2862	612	25	price	price	NOUN
taxlaw-2862	612	26	,	,	PUNCT
taxlaw-2862	612	27	because	because	SCONJ
taxlaw-2862	612	28	the	the	DET
taxlaw-2862	612	29	customer	customer	NOUN
taxlaw-2862	612	30	itself	itself	PRON
taxlaw-2862	612	31	can	can	AUX
taxlaw-2862	612	32	claim	claim	VERB
taxlaw-2862	612	33	back	back	ADP
taxlaw-2862	612	34	the	the	DET
taxlaw-2862	612	35	increase	increase	NOUN
taxlaw-2862	612	36	…	…	PUNCT
taxlaw-2862	612	37	[and	[and	X
taxlaw-2862	612	38	]	]	X
taxlaw-2862	612	39	for	for	ADP
taxlaw-2862	612	40	(	(	PUNCT
taxlaw-2862	612	41	i	i	NOUN
taxlaw-2862	612	42	)	)	PUNCT
taxlaw-2862	612	43	,	,	PUNCT
taxlaw-2862	613	1	[	[	X
taxlaw-2862	613	2	the	the	DET
taxlaw-2862	613	3	intuition	intuition	NOUN
taxlaw-2862	613	4	]	]	PUNCT
taxlaw-2862	613	5	is	be	AUX
taxlaw-2862	613	6	that	that	SCONJ
taxlaw-2862	613	7	when	when	SCONJ
taxlaw-2862	613	8	input	input	NOUN
taxlaw-2862	613	9	costs	cost	NOUN
taxlaw-2862	613	10	are	be	AUX
taxlaw-2862	613	11	important	important	ADJ
taxlaw-2862	613	12	,	,	PUNCT
taxlaw-2862	613	13	registration	registration	NOUN
taxlaw-2862	613	14	allows	allow	VERB
taxlaw-2862	613	15	firm	firm	ADJ
taxlaw-2862	613	16	to	to	PART
taxlaw-2862	613	17	claim	claim	VERB
taxlaw-2862	613	18	back	back	ADP
taxlaw-2862	613	19	a	a	DET
taxlaw-2862	613	20	considerable	considerable	ADJ
taxlaw-2862	613	21	amount	amount	NOUN
taxlaw-2862	613	22	of	of	ADP
taxlaw-2862	613	23	input	input	NOUN
taxlaw-2862	613	24	vat	vat	NOUN
taxlaw-2862	613	25	.	.	PUNCT
taxlaw-2862	613	26	”127	”127	PUNCT
taxlaw-2862	614	1	liu	liu	PROPN
taxlaw-2862	614	2	and	and	CCONJ
taxlaw-2862	614	3	lockwood	lockwood	PROPN
taxlaw-2862	614	4	test	test	VERB
taxlaw-2862	614	5	the	the	DET
taxlaw-2862	614	6	predictions	prediction	NOUN
taxlaw-2862	614	7	of	of	ADP
taxlaw-2862	614	8	their	their	PRON
taxlaw-2862	614	9	model	model	NOUN
taxlaw-2862	614	10	on	on	ADP
taxlaw-2862	614	11	a	a	DET
taxlaw-2862	614	12	massive	massive	ADJ
taxlaw-2862	614	13	dataset	dataset	NOUN
taxlaw-2862	614	14	constructed	construct	VERB
taxlaw-2862	614	15	by	by	ADP
taxlaw-2862	614	16	connecting	connect	VERB
taxlaw-2862	614	17	“	"	PUNCT
taxlaw-2862	614	18	the	the	DET
taxlaw-2862	614	19	universe	universe	NOUN
taxlaw-2862	614	20	of	of	ADP
taxlaw-2862	614	21	vat	vat	NOUN
taxlaw-2862	614	22	returns	return	NOUN
taxlaw-2862	614	23	to	to	ADP
taxlaw-2862	614	24	the	the	DET
taxlaw-2862	614	25	universe	universe	NOUN
taxlaw-2862	614	26	of	of	ADP
taxlaw-2862	614	27	corporation	corporation	NOUN
taxlaw-2862	614	28	tax	tax	NOUN
taxlaw-2862	614	29	records	record	NOUN
taxlaw-2862	614	30	in	in	ADP
taxlaw-2862	614	31	the	the	DET
taxlaw-2862	614	32	uk	uk	NOUN
taxlaw-2862	614	33	”	"	PUNCT
taxlaw-2862	614	34	between	between	ADP
taxlaw-2862	614	35	the	the	DET
taxlaw-2862	614	36	time	time	NOUN
taxlaw-2862	614	37	periods	period	NOUN
taxlaw-2862	614	38	april	april	PROPN
taxlaw-2862	614	39	1	1	NUM
taxlaw-2862	614	40	,	,	PUNCT
taxlaw-2862	614	41	2004	2004	NUM
taxlaw-2862	614	42	and	and	CCONJ
taxlaw-2862	614	43	march	march	PROPN
taxlaw-2862	614	44	30	30	NUM
taxlaw-2862	614	45	,	,	PUNCT
taxlaw-2862	614	46	2010.128	2010.128	NUM
taxlaw-2862	614	47	they	they	PRON
taxlaw-2862	614	48	find	find	VERB
taxlaw-2862	614	49	evidence	evidence	NOUN
taxlaw-2862	614	50	of	of	ADP
taxlaw-2862	614	51	voluntary	voluntary	ADJ
taxlaw-2862	614	52	registration	registration	NOUN
taxlaw-2862	614	53	and	and	CCONJ
taxlaw-2862	614	54	bunching	bunching	NOUN
taxlaw-2862	614	55	that	that	PRON
taxlaw-2862	614	56	is	be	AUX
taxlaw-2862	614	57	strongly	strongly	ADV
taxlaw-2862	614	58	consistent	consistent	ADJ
taxlaw-2862	614	59	with	with	ADP
taxlaw-2862	614	60	the	the	DET
taxlaw-2862	614	61	predictions	prediction	NOUN
taxlaw-2862	614	62	of	of	ADP
taxlaw-2862	614	63	their	their	PRON
taxlaw-2862	614	64	model	model	NOUN
taxlaw-2862	614	65	.	.	PUNCT
taxlaw-2862	615	1	with	with	ADP
taxlaw-2862	615	2	particular	particular	ADJ
taxlaw-2862	615	3	respect	respect	NOUN
taxlaw-2862	615	4	to	to	ADP
taxlaw-2862	615	5	bunching	bunch	VERB
taxlaw-2862	615	6	,	,	PUNCT
taxlaw-2862	615	7	they	they	PRON
taxlaw-2862	615	8	summarize	summarize	VERB
taxlaw-2862	615	9	their	their	PRON
taxlaw-2862	615	10	findings	finding	NOUN
taxlaw-2862	615	11	as	as	ADP
taxlaw-2862	615	12	being	be	AUX
taxlaw-2862	615	13	threefold	threefold	ADV
taxlaw-2862	615	14	:	:	PUNCT
taxlaw-2862	615	15	first	first	ADV
taxlaw-2862	615	16	,	,	PUNCT
taxlaw-2862	615	17	the	the	DET
taxlaw-2862	615	18	vat	vat	NOUN
taxlaw-2862	615	19	notch	notch	NOUN
taxlaw-2862	615	20	creates	create	VERB
taxlaw-2862	615	21	evident	evident	ADJ
taxlaw-2862	615	22	bunching	bunching	NOUN
taxlaw-2862	615	23	below	below	ADP
taxlaw-2862	615	24	the	the	DET
taxlaw-2862	615	25	threshold	threshold	NOUN
taxlaw-2862	615	26	.	.	PUNCT
taxlaw-2862	616	1	excess	excess	ADJ
taxlaw-2862	616	2	bunching	bunching	NOUN
taxlaw-2862	616	3	ranges	range	NOUN
taxlaw-2862	616	4	from	from	ADP
taxlaw-2862	616	5	0.82	0.82	NUM
taxlaw-2862	616	6	to	to	ADP
taxlaw-2862	616	7	1.29	1.29	NUM
taxlaw-2862	616	8	times	time	NOUN
taxlaw-2862	616	9	the	the	DET
taxlaw-2862	616	10	height	height	NOUN
taxlaw-2862	616	11	of	of	ADP
taxlaw-2862	616	12	the	the	DET
taxlaw-2862	616	13	counterfactual	counterfactual	ADJ
taxlaw-2862	616	14	distribution	distribution	NOUN
taxlaw-2862	616	15	,	,	PUNCT
taxlaw-2862	616	16	and	and	CCONJ
taxlaw-2862	616	17	is	be	AUX
taxlaw-2862	616	18	strongly	strongly	ADV
taxlaw-2862	616	19	significant	significant	ADJ
taxlaw-2862	616	20	in	in	ADP
taxlaw-2862	616	21	all	all	DET
taxlaw-2862	616	22	years	year	NOUN
taxlaw-2862	616	23	during	during	ADP
taxlaw-2862	616	24	the	the	DET
taxlaw-2862	616	25	sample	sample	NOUN
taxlaw-2862	616	26	period	period	NOUN
taxlaw-2862	616	27	.	.	PUNCT
taxlaw-2862	617	1	second	second	ADJ
taxlaw-2862	617	2	,	,	PUNCT
taxlaw-2862	617	3	excess	excess	ADJ
taxlaw-2862	617	4	bunching	bunching	NOUN
taxlaw-2862	617	5	tracks	track	NOUN
taxlaw-2862	617	6	precisely	precisely	ADV
taxlaw-2862	617	7	the	the	DET
taxlaw-2862	617	8	annual	annual	ADJ
taxlaw-2862	617	9	change	change	NOUN
taxlaw-2862	617	10	in	in	ADP
taxlaw-2862	617	11	the	the	DET
taxlaw-2862	617	12	nominal	nominal	ADJ
taxlaw-2862	617	13	vat	vat	NOUN
taxlaw-2862	617	14	notch	notch	VERB
taxlaw-2862	617	15	due	due	ADJ
taxlaw-2862	617	16	to	to	ADP
taxlaw-2862	617	17	adjustment	adjustment	NOUN
taxlaw-2862	617	18	to	to	ADP
taxlaw-2862	617	19	inflation	inflation	NOUN
taxlaw-2862	617	20	…	…	PUNCT
taxlaw-2862	617	21	third	third	ADJ
taxlaw-2862	617	22	,	,	PUNCT
taxlaw-2862	617	23	in	in	ADP
taxlaw-2862	617	24	contrast	contrast	NOUN
taxlaw-2862	617	25	with	with	ADP
taxlaw-2862	617	26	the	the	DET
taxlaw-2862	617	27	large	large	ADJ
taxlaw-2862	617	28	bunching	bunching	NOUN
taxlaw-2862	617	29	below	below	ADP
taxlaw-2862	617	30	the	the	DET
taxlaw-2862	617	31	threshold	threshold	NOUN
taxlaw-2862	617	32	,	,	PUNCT
taxlaw-2862	617	33	there	there	PRON
taxlaw-2862	617	34	is	be	VERB
taxlaw-2862	617	35	a	a	DET
taxlaw-2862	617	36	small	small	ADJ
taxlaw-2862	617	37	hole	hole	NOUN
taxlaw-2862	617	38	in	in	ADP
taxlaw-2862	617	39	the	the	DET
taxlaw-2862	617	40	distribution	distribution	NOUN
taxlaw-2862	617	41	above	above	ADP
taxlaw-2862	617	42	the	the	DET
taxlaw-2862	617	43	vat	vat	NOUN
taxlaw-2862	617	44	notch.129	notch.129	INTJ
taxlaw-2862	617	45	in	in	ADP
taxlaw-2862	617	46	addition	addition	NOUN
taxlaw-2862	617	47	,	,	PUNCT
taxlaw-2862	617	48	liu	liu	PROPN
taxlaw-2862	617	49	and	and	CCONJ
taxlaw-2862	617	50	lockwood	lockwood	PROPN
taxlaw-2862	617	51	find	find	VERB
taxlaw-2862	617	52	that	that	SCONJ
taxlaw-2862	617	53	a	a	DET
taxlaw-2862	617	54	firm	firm	NOUN
taxlaw-2862	617	55	’s	’s	PART
taxlaw-2862	617	56	propensity	propensity	NOUN
taxlaw-2862	617	57	to	to	ADP
taxlaw-2862	617	58	bunch	bunch	NOUN
taxlaw-2862	617	59	below	below	ADP
taxlaw-2862	617	60	the	the	DET
taxlaw-2862	617	61	threshold	threshold	NOUN
taxlaw-2862	617	62	is	be	AUX
taxlaw-2862	617	63	consistent	consistent	ADJ
taxlaw-2862	617	64	with	with	ADP
taxlaw-2862	617	65	the	the	DET
taxlaw-2862	617	66	model	model	NOUN
taxlaw-2862	617	67	:	:	PUNCT
taxlaw-2862	617	68	firms	firm	NOUN
taxlaw-2862	617	69	are	be	AUX
taxlaw-2862	617	70	more	more	ADV
taxlaw-2862	617	71	likely	likely	ADJ
taxlaw-2862	617	72	to	to	PART
taxlaw-2862	617	73	bunch	bunch	VERB
taxlaw-2862	617	74	as	as	ADP
taxlaw-2862	617	75	their	their	PRON
taxlaw-2862	617	76	share	share	NOUN
taxlaw-2862	617	77	of	of	ADP
taxlaw-2862	617	78	sales	sale	NOUN
taxlaw-2862	617	79	made	make	VERB
taxlaw-2862	617	80	to	to	ADP
taxlaw-2862	617	81	vat	vat	NOUN
taxlaw-2862	617	82	-	-	PUNCT
taxlaw-2862	617	83	unregistered	unregistered	ADJ
taxlaw-2862	617	84	consumers	consumer	NOUN
taxlaw-2862	617	85	rises	rise	VERB
taxlaw-2862	617	86	,	,	PUNCT
taxlaw-2862	617	87	and	and	CCONJ
taxlaw-2862	617	88	less	less	ADV
taxlaw-2862	617	89	likely	likely	ADJ
taxlaw-2862	617	90	to	to	PART
taxlaw-2862	617	91	bunch	bunch	VERB
taxlaw-2862	617	92	as	as	ADP
taxlaw-2862	617	93	their	their	PRON
taxlaw-2862	617	94	ratio	ratio	NOUN
taxlaw-2862	617	95	of	of	ADP
taxlaw-2862	617	96	taxable	taxable	ADJ
taxlaw-2862	617	97	inputs	input	NOUN
taxlaw-2862	617	98	to	to	ADP
taxlaw-2862	617	99	sales	sale	NOUN
taxlaw-2862	617	100	rises.130	rises.130	ADV
taxlaw-2862	617	101	how	how	SCONJ
taxlaw-2862	617	102	do	do	AUX
taxlaw-2862	617	103	these	these	DET
taxlaw-2862	617	104	three	three	NUM
taxlaw-2862	617	105	empirical	empirical	ADJ
taxlaw-2862	617	106	studies	study	NOUN
taxlaw-2862	617	107	of	of	ADP
taxlaw-2862	617	108	firm	firm	ADJ
taxlaw-2862	617	109	bunching	bunching	NOUN
taxlaw-2862	617	110	in	in	ADP
taxlaw-2862	617	111	response	response	NOUN
taxlaw-2862	617	112	to	to	ADP
taxlaw-2862	617	113	a	a	DET
taxlaw-2862	617	114	vat	vat	NOUN
taxlaw-2862	617	115	connect	connect	NOUN
taxlaw-2862	617	116	with	with	ADP
taxlaw-2862	617	117	the	the	DET
taxlaw-2862	617	118	keen	keen	ADJ
taxlaw-2862	617	119	and	and	CCONJ
taxlaw-2862	617	120	mintz	mintz	PROPN
taxlaw-2862	617	121	model	model	PROPN
taxlaw-2862	617	122	?	?	PUNCT
taxlaw-2862	618	1	importantly	importantly	ADV
taxlaw-2862	618	2	,	,	PUNCT
taxlaw-2862	618	3	none	none	NOUN
taxlaw-2862	618	4	of	of	ADP
taxlaw-2862	618	5	the	the	DET
taxlaw-2862	618	6	bunching	bunch	VERB
taxlaw-2862	618	7	studies	study	NOUN
taxlaw-2862	618	8	provide	provide	VERB
taxlaw-2862	618	9	estimates	estimate	NOUN
taxlaw-2862	618	10	of	of	ADP
taxlaw-2862	618	11	the	the	DET
taxlaw-2862	618	12	efficiency	efficiency	NOUN
taxlaw-2862	618	13	losses	loss	NOUN
taxlaw-2862	618	14	associated	associate	VERB
taxlaw-2862	618	15	with	with	ADP
taxlaw-2862	618	16	bunching	bunch	VERB
taxlaw-2862	618	17	.	.	PUNCT
taxlaw-2862	619	1	onji	onji	PROPN
taxlaw-2862	619	2	is	be	AUX
taxlaw-2862	619	3	clear	clear	ADJ
taxlaw-2862	619	4	that	that	SCONJ
taxlaw-2862	619	5	his	his	PRON
taxlaw-2862	619	6	methodology	methodology	NOUN
taxlaw-2862	619	7	and	and	CCONJ
taxlaw-2862	619	8	data	datum	NOUN
taxlaw-2862	619	9	do	do	AUX
taxlaw-2862	619	10	not	not	PART
taxlaw-2862	619	11	allow	allow	VERB
taxlaw-2862	619	12	him	he	PRON
taxlaw-2862	619	13	to	to	PART
taxlaw-2862	619	14	estimate	estimate	VERB
taxlaw-2862	619	15	the	the	DET
taxlaw-2862	619	16	efficiency	efficiency	NOUN
taxlaw-2862	619	17	effects	effect	NOUN
taxlaw-2862	619	18	that	that	PRON
taxlaw-2862	619	19	the	the	DET
taxlaw-2862	619	20	observed	observed	ADJ
taxlaw-2862	619	21	level	level	NOUN
taxlaw-2862	619	22	of	of	ADP
taxlaw-2862	619	23	firm	firm	ADJ
taxlaw-2862	619	24	bunching	bunch	VERB
taxlaw-2862	619	25	might	might	AUX
taxlaw-2862	619	26	imply.131	imply.131	VERB
taxlaw-2862	619	27	and	and	CCONJ
taxlaw-2862	620	1	although	although	SCONJ
taxlaw-2862	620	2	harju	harju	PROPN
taxlaw-2862	620	3	et	et	PROPN
taxlaw-2862	620	4	al	al	PROPN
taxlaw-2862	620	5	.	.	PROPN
taxlaw-2862	620	6	note	note	VERB
taxlaw-2862	620	7	that	that	SCONJ
taxlaw-2862	620	8	bunching	bunch	VERB
taxlaw-2862	620	9	is	be	AUX
taxlaw-2862	620	10	“	"	PUNCT
taxlaw-2862	620	11	relatively	relatively	ADV
taxlaw-2862	620	12	permanent	permanent	ADJ
taxlaw-2862	620	13	,	,	PUNCT
taxlaw-2862	620	14	which	which	PRON
taxlaw-2862	620	15	implies	imply	VERB
taxlaw-2862	620	16	that	that	SCONJ
taxlaw-2862	620	17	the	the	DET
taxlaw-2862	620	18	threshold	threshold	NOUN
taxlaw-2862	620	19	decreases	decrease	VERB
taxlaw-2862	620	20	growth	growth	NOUN
taxlaw-2862	620	21	of	of	ADP
taxlaw-2862	620	22	small	small	ADJ
taxlaw-2862	620	23	businesses	business	NOUN
taxlaw-2862	620	24	,	,	PUNCT
taxlaw-2862	620	25	”	"	PUNCT
taxlaw-2862	620	26	and	and	CCONJ
taxlaw-2862	620	27	conclude	conclude	VERB
taxlaw-2862	620	28	that	that	SCONJ
taxlaw-2862	620	29	their	their	PRON
taxlaw-2862	620	30	bunching	bunch	VERB
taxlaw-2862	620	31	result	result	NOUN
taxlaw-2862	620	32	“	"	PUNCT
taxlaw-2862	620	33	implies	imply	VERB
taxlaw-2862	620	34	notable	notable	ADJ
taxlaw-2862	620	35	efficiency	efficiency	NOUN
taxlaw-2862	620	36	implications	implication	NOUN
taxlaw-2862	620	37	,	,	PUNCT
taxlaw-2862	620	38	”	"	PUNCT
taxlaw-2862	620	39	such	such	ADJ
taxlaw-2862	620	40	effects	effect	NOUN
taxlaw-2862	620	41	were	be	AUX
taxlaw-2862	620	42	not	not	PART
taxlaw-2862	620	43	(	(	PUNCT
taxlaw-2862	620	44	and	and	CCONJ
taxlaw-2862	620	45	could	could	AUX
taxlaw-2862	620	46	not	not	PART
taxlaw-2862	620	47	be	be	AUX
taxlaw-2862	620	48	)	)	PUNCT
taxlaw-2862	620	49	estimated.132	estimated.132	VERB
taxlaw-2862	620	50	liu	liu	PROPN
taxlaw-2862	620	51	and	and	CCONJ
taxlaw-2862	620	52	lockwood	lockwood	PROPN
taxlaw-2862	620	53	explicitly	explicitly	ADV
taxlaw-2862	620	54	discuss	discuss	VERB
taxlaw-2862	620	55	the	the	DET
taxlaw-2862	620	56	theoretical	theoretical	ADJ
taxlaw-2862	620	57	challenges	challenge	NOUN
taxlaw-2862	620	58	of	of	ADP
taxlaw-2862	620	59	estimating	estimate	VERB
taxlaw-2862	620	60	the	the	DET
taxlaw-2862	620	61	normative	normative	ADJ
taxlaw-2862	620	62	impact	impact	NOUN
taxlaw-2862	620	63	of	of	ADP
taxlaw-2862	620	64	thresholds	threshold	NOUN
taxlaw-2862	620	65	and	and	CCONJ
taxlaw-2862	620	66	are	be	AUX
taxlaw-2862	620	67	clear	clear	ADJ
taxlaw-2862	620	68	that	that	SCONJ
taxlaw-2862	620	69	they	they	PRON
taxlaw-2862	620	70	take	take	VERB
taxlaw-2862	620	71	no	no	DET
taxlaw-2862	620	72	position	position	NOUN
taxlaw-2862	620	73	on	on	ADP
taxlaw-2862	620	74	the	the	DET
taxlaw-2862	620	75	welfare	welfare	NOUN
taxlaw-2862	620	76	effects	effect	NOUN
taxlaw-2862	620	77	of	of	ADP
taxlaw-2862	620	78	bunching.133	bunching.133	NOUN
taxlaw-2862	620	79	127	127	NUM
taxlaw-2862	620	80	i	i	PROPN
taxlaw-2862	620	81	d.	d.	PROPN
taxlaw-2862	620	82	128	128	NUM
taxlaw-2862	621	1	i	i	PROPN
taxlaw-2862	621	2	d.	d.	PROPN
taxlaw-2862	621	3	at	at	ADP
taxlaw-2862	621	4	20	20	NUM
taxlaw-2862	621	5	-	-	SYM
taxlaw-2862	621	6	21	21	NUM
taxlaw-2862	621	7	.	.	PUNCT
taxlaw-2862	622	1	129	129	NUM
taxlaw-2862	623	1	i	i	PRON
taxlaw-2862	623	2	d.	d.	PROPN
taxlaw-2862	623	3	at	at	ADP
taxlaw-2862	623	4	25	25	NUM
taxlaw-2862	623	5	.	.	NUM
taxlaw-2862	623	6	130	130	NUM
taxlaw-2862	624	1	i	i	PRON
taxlaw-2862	624	2	d.	d.	NOUN
taxlaw-2862	624	3	at	at	ADP
taxlaw-2862	624	4	26	26	NUM
taxlaw-2862	624	5	-	-	SYM
taxlaw-2862	624	6	27	27	NUM
taxlaw-2862	624	7	,	,	PUNCT
taxlaw-2862	624	8	31	31	NUM
taxlaw-2862	624	9	.	.	PUNCT
taxlaw-2862	625	1	131	131	NUM
taxlaw-2862	625	2	see	see	VERB
taxlaw-2862	625	3	onji	onji	PROPN
taxlaw-2862	625	4	,	,	PUNCT
taxlaw-2862	625	5	supra	supra	PROPN
taxlaw-2862	625	6	note	note	PROPN
taxlaw-2862	625	7	22	22	NUM
taxlaw-2862	625	8	,	,	PUNCT
taxlaw-2862	625	9	at	at	ADP
taxlaw-2862	625	10	773	773	NUM
taxlaw-2862	625	11	(	(	PUNCT
taxlaw-2862	625	12	“	"	PUNCT
taxlaw-2862	625	13	…	…	PUNCT
taxlaw-2862	625	14	the	the	DET
taxlaw-2862	625	15	present	present	ADJ
taxlaw-2862	625	16	approach	approach	NOUN
taxlaw-2862	625	17	is	be	AUX
taxlaw-2862	625	18	not	not	PART
taxlaw-2862	625	19	suitable	suitable	ADJ
taxlaw-2862	625	20	for	for	ADP
taxlaw-2862	625	21	estimating	estimate	VERB
taxlaw-2862	625	22	revenue	revenue	NOUN
taxlaw-2862	625	23	losses	loss	NOUN
taxlaw-2862	625	24	.	.	PUNCT
taxlaw-2862	626	1	by	by	ADP
taxlaw-2862	626	2	understanding	understand	VERB
taxlaw-2862	626	3	the	the	DET
taxlaw-2862	626	4	tax	tax	NOUN
taxlaw-2862	626	5	gains	gain	NOUN
taxlaw-2862	626	6	to	to	ADP
taxlaw-2862	626	7	firms	firm	NOUN
taxlaw-2862	626	8	,	,	PUNCT
taxlaw-2862	626	9	we	we	PRON
taxlaw-2862	626	10	learn	learn	VERB
taxlaw-2862	626	11	about	about	ADP
taxlaw-2862	626	12	the	the	DET
taxlaw-2862	626	13	extent	extent	NOUN
taxlaw-2862	626	14	of	of	ADP
taxlaw-2862	626	15	revenue	revenue	NOUN
taxlaw-2862	626	16	drains	drain	NOUN
taxlaw-2862	626	17	caused	cause	VERB
taxlaw-2862	626	18	by	by	ADP
taxlaw-2862	626	19	tax	tax	NOUN
taxlaw-2862	626	20	avoidance	avoidance	NOUN
taxlaw-2862	626	21	,	,	PUNCT
taxlaw-2862	626	22	but	but	CCONJ
taxlaw-2862	626	23	we	we	PRON
taxlaw-2862	626	24	can	can	AUX
taxlaw-2862	626	25	also	also	ADV
taxlaw-2862	626	26	gauge	gauge	VERB
taxlaw-2862	626	27	the	the	DET
taxlaw-2862	626	28	extent	extent	NOUN
taxlaw-2862	626	29	of	of	ADP
taxlaw-2862	626	30	efficiency	efficiency	NOUN
taxlaw-2862	626	31	losses	loss	NOUN
taxlaw-2862	626	32	.	.	PUNCT
taxlaw-2862	627	1	the	the	DET
taxlaw-2862	627	2	efficiency	efficiency	NOUN
taxlaw-2862	627	3	losses	loss	NOUN
taxlaw-2862	627	4	can	can	AUX
taxlaw-2862	627	5	occur	occur	VERB
taxlaw-2862	627	6	by	by	ADP
taxlaw-2862	627	7	maintaining	maintain	VERB
taxlaw-2862	627	8	organizational	organizational	ADJ
taxlaw-2862	627	9	structures	structure	NOUN
taxlaw-2862	627	10	that	that	PRON
taxlaw-2862	627	11	firms	firm	NOUN
taxlaw-2862	627	12	would	would	AUX
taxlaw-2862	627	13	not	not	PART
taxlaw-2862	627	14	have	have	AUX
taxlaw-2862	627	15	chosen	choose	VERB
taxlaw-2862	627	16	otherwise	otherwise	ADV
taxlaw-2862	627	17	.	.	PUNCT
taxlaw-2862	628	1	but	but	CCONJ
taxlaw-2862	628	2	since	since	SCONJ
taxlaw-2862	628	3	a	a	DET
taxlaw-2862	628	4	rational	rational	ADJ
taxlaw-2862	628	5	firm	firm	NOUN
taxlaw-2862	628	6	would	would	AUX
taxlaw-2862	628	7	not	not	PART
taxlaw-2862	628	8	incur	incur	VERB
taxlaw-2862	628	9	costs	cost	NOUN
taxlaw-2862	628	10	greater	great	ADJ
taxlaw-2862	628	11	than	than	ADP
taxlaw-2862	628	12	the	the	DET
taxlaw-2862	628	13	benefits	benefit	NOUN
taxlaw-2862	628	14	,	,	PUNCT
taxlaw-2862	628	15	the	the	DET
taxlaw-2862	628	16	amount	amount	NOUN
taxlaw-2862	628	17	of	of	ADP
taxlaw-2862	628	18	tax	tax	NOUN
taxlaw-2862	628	19	benefits	benefit	NOUN
taxlaw-2862	628	20	provides	provide	VERB
taxlaw-2862	628	21	the	the	DET
taxlaw-2862	628	22	upper	upper	ADJ
taxlaw-2862	628	23	bound	bind	VERB
taxlaw-2862	628	24	for	for	ADP
taxlaw-2862	628	25	the	the	DET
taxlaw-2862	628	26	efficiency	efficiency	NOUN
taxlaw-2862	628	27	loss	loss	NOUN
taxlaw-2862	628	28	”	"	PUNCT
taxlaw-2862	628	29	)	)	PUNCT
taxlaw-2862	628	30	(	(	PUNCT
taxlaw-2862	628	31	citation	citation	NOUN
taxlaw-2862	628	32	omitted	omit	VERB
taxlaw-2862	628	33	)	)	PUNCT
taxlaw-2862	628	34	.	.	PUNCT
taxlaw-2862	629	1	132	132	NUM
taxlaw-2862	629	2	liu	liu	PROPN
taxlaw-2862	629	3	&	&	CCONJ
taxlaw-2862	629	4	lockwood	lockwood	PROPN
taxlaw-2862	629	5	,	,	PUNCT
taxlaw-2862	629	6	supra	supra	PROPN
taxlaw-2862	629	7	note	note	NOUN
taxlaw-2862	629	8	32	32	NUM
taxlaw-2862	629	9	,	,	PUNCT
taxlaw-2862	629	10	at	at	ADP
taxlaw-2862	629	11	1	1	NUM
taxlaw-2862	629	12	.	.	X
taxlaw-2862	629	13	133	133	NUM
taxlaw-2862	629	14	see	see	VERB
taxlaw-2862	629	15	i	i	PRON
taxlaw-2862	629	16	d.	d.	PROPN
taxlaw-2862	629	17	at	at	ADP
taxlaw-2862	629	18	18	18	NUM
taxlaw-2862	629	19	(	(	PUNCT
taxlaw-2862	629	20	“	"	PUNCT
taxlaw-2862	629	21	first	first	ADJ
taxlaw-2862	629	22	,	,	PUNCT
taxlaw-2862	629	23	unlike	unlike	ADP
taxlaw-2862	629	24	the	the	DET
taxlaw-2862	629	25	personal	personal	ADJ
taxlaw-2862	629	26	income	income	NOUN
taxlaw-2862	629	27	tax	tax	NOUN
taxlaw-2862	629	28	case	case	NOUN
taxlaw-2862	629	29	,	,	PUNCT
taxlaw-2862	629	30	the	the	DET
taxlaw-2862	629	31	vat	vat	NOUN
taxlaw-2862	629	32	sufficient	sufficient	ADJ
taxlaw-2862	629	33	statistic	statistic	NOUN
taxlaw-2862	629	34	t	t	PROPN
taxlaw-2862	629	35	does	do	AUX
taxlaw-2862	629	36	not	not	PART
taxlaw-2862	629	37	depend	depend	VERB
taxlaw-2862	629	38	just	just	ADV
taxlaw-2862	629	39	on	on	ADP
taxlaw-2862	629	40	the	the	DET
taxlaw-2862	629	41	tax	tax	NOUN
taxlaw-2862	629	42	code	code	NOUN
taxlaw-2862	629	43	.	.	PUNCT
taxlaw-2862	630	1	in	in	ADP
taxlaw-2862	630	2	particular	particular	ADJ
taxlaw-2862	630	3	,	,	PUNCT
taxlaw-2862	630	4	[	[	X
taxlaw-2862	630	5	it	it	PRON
taxlaw-2862	630	6	]	]	PUNCT
taxlaw-2862	630	7	also	also	ADV
taxlaw-2862	630	8	depends	depend	VERB
taxlaw-2862	630	9	on	on	ADP
taxlaw-2862	630	10	[	[	PUNCT
taxlaw-2862	630	11	some	some	DET
taxlaw-2862	630	12	]	]	PUNCT
taxlaw-2862	630	13	model	model	NOUN
taxlaw-2862	630	14	parameters	parameter	NOUN
taxlaw-2862	630	15	…	…	PUNCT
taxlaw-2862	630	16	[that	[that	X
taxlaw-2862	630	17	]	]	X
taxlaw-2862	630	18	are	be	AUX
taxlaw-2862	630	19	harder	hard	ADJ
taxlaw-2862	630	20	to	to	PART
taxlaw-2862	630	21	specify	specify	VERB
taxlaw-2862	630	22	.	.	PUNCT
taxlaw-2862	631	1	second	second	ADJ
taxlaw-2862	631	2	,	,	PUNCT
taxlaw-2862	631	3	as	as	SCONJ
taxlaw-2862	631	4	shown	show	VERB
taxlaw-2862	631	5	in	in	ADP
taxlaw-2862	631	6	lockwood	lockwood	PROPN
taxlaw-2862	631	7	(	(	PUNCT
taxlaw-2862	631	8	2016	2016	NUM
taxlaw-2862	631	9	)	)	PUNCT
taxlaw-2862	631	10	,	,	PUNCT
taxlaw-2862	631	11	in	in	ADP
taxlaw-2862	631	12	the	the	DET
taxlaw-2862	631	13	presence	presence	NOUN
taxlaw-2862	631	14	of	of	ADP
taxlaw-2862	631	15	a	a	DET
taxlaw-2862	631	16	notch	notch	NOUN
taxlaw-2862	631	17	,	,	PUNCT
taxlaw-2862	631	18	the	the	DET
taxlaw-2862	631	19	elasticity	elasticity	NOUN
taxlaw-2862	631	20	of	of	ADP
taxlaw-2862	631	21	the	the	DET
taxlaw-2862	631	22	tax	tax	NOUN
taxlaw-2862	631	23	base	base	NOUN
taxlaw-2862	631	24	(	(	PUNCT
taxlaw-2862	631	25	in	in	ADP
taxlaw-2862	631	26	2018	2018	NUM
taxlaw-2862	631	27	]	]	PUNCT
taxlaw-2862	631	28	on	on	ADP
taxlaw-2862	631	29	the	the	DET
taxlaw-2862	631	30	threshold	threshold	NOUN
taxlaw-2862	631	31	:	:	PUNCT
taxlaw-2862	631	32	smallness	smallness	NOUN
taxlaw-2862	631	33	and	and	CCONJ
taxlaw-2862	631	34	the	the	DET
taxlaw-2862	631	35	value	value	NOUN
taxlaw-2862	631	36	-	-	PUNCT
taxlaw-2862	631	37	added	add	VERB
taxlaw-2862	631	38	tax	tax	NOUN
taxlaw-2862	631	39	205	205	NUM
taxlaw-2862	631	40	efficiency	efficiency	NOUN
taxlaw-2862	631	41	estimates	estimate	NOUN
taxlaw-2862	631	42	(	(	PUNCT
taxlaw-2862	631	43	or	or	CCONJ
taxlaw-2862	631	44	lack	lack	NOUN
taxlaw-2862	631	45	thereof	thereof	ADV
taxlaw-2862	631	46	)	)	PUNCT
taxlaw-2862	631	47	aside	aside	ADV
taxlaw-2862	631	48	,	,	PUNCT
taxlaw-2862	631	49	these	these	DET
taxlaw-2862	631	50	studies	study	NOUN
taxlaw-2862	631	51	conclusively	conclusively	ADV
taxlaw-2862	631	52	show	show	VERB
taxlaw-2862	631	53	that	that	SCONJ
taxlaw-2862	631	54	bunching	bunch	VERB
taxlaw-2862	631	55	is	be	AUX
taxlaw-2862	631	56	present	present	ADJ
taxlaw-2862	631	57	in	in	ADP
taxlaw-2862	631	58	a	a	DET
taxlaw-2862	631	59	variety	variety	NOUN
taxlaw-2862	631	60	of	of	ADP
taxlaw-2862	631	61	vat	vat	NOUN
taxlaw-2862	631	62	contexts	context	NOUN
taxlaw-2862	631	63	ranging	range	VERB
taxlaw-2862	631	64	from	from	ADP
taxlaw-2862	631	65	a	a	DET
taxlaw-2862	631	66	very	very	ADV
taxlaw-2862	631	67	low	low	ADJ
taxlaw-2862	631	68	threshold	threshold	NOUN
taxlaw-2862	631	69	(	(	PUNCT
taxlaw-2862	631	70	finland	finland	PROPN
taxlaw-2862	631	71	)	)	PUNCT
taxlaw-2862	631	72	to	to	ADP
taxlaw-2862	631	73	high	high	ADJ
taxlaw-2862	631	74	(	(	PUNCT
taxlaw-2862	631	75	uk	uk	PROPN
taxlaw-2862	631	76	)	)	PUNCT
taxlaw-2862	631	77	,	,	PUNCT
taxlaw-2862	631	78	and	and	CCONJ
taxlaw-2862	631	79	very	very	ADV
taxlaw-2862	631	80	high	high	ADJ
taxlaw-2862	631	81	(	(	PUNCT
taxlaw-2862	631	82	japan	japan	PROPN
taxlaw-2862	631	83	)	)	PUNCT
taxlaw-2862	631	84	thresholds	thresholds	PROPN
taxlaw-2862	631	85	.	.	PUNCT
taxlaw-2862	632	1	accordingly	accordingly	ADV
taxlaw-2862	632	2	,	,	PUNCT
taxlaw-2862	632	3	they	they	PRON
taxlaw-2862	632	4	can	can	AUX
taxlaw-2862	632	5	be	be	AUX
taxlaw-2862	632	6	seen	see	VERB
taxlaw-2862	632	7	as	as	ADP
taxlaw-2862	632	8	validating	validate	VERB
taxlaw-2862	632	9	the	the	DET
taxlaw-2862	632	10	key	key	ADJ
taxlaw-2862	632	11	tradeoff	tradeoff	NOUN
taxlaw-2862	632	12	(	(	PUNCT
taxlaw-2862	632	13	between	between	ADP
taxlaw-2862	632	14	the	the	DET
taxlaw-2862	632	15	threshold	threshold	NOUN
taxlaw-2862	632	16	and	and	CCONJ
taxlaw-2862	632	17	production	production	NOUN
taxlaw-2862	632	18	efficiency	efficiency	NOUN
taxlaw-2862	632	19	)	)	PUNCT
taxlaw-2862	632	20	identified	identify	VERB
taxlaw-2862	632	21	by	by	ADP
taxlaw-2862	632	22	keen	keen	PROPN
taxlaw-2862	632	23	and	and	CCONJ
taxlaw-2862	632	24	mintz	mintz	PROPN
taxlaw-2862	632	25	’s	’s	PART
taxlaw-2862	632	26	analysis	analysis	NOUN
taxlaw-2862	632	27	.	.	PUNCT
taxlaw-2862	633	1	in	in	ADP
taxlaw-2862	633	2	light	light	NOUN
taxlaw-2862	633	3	of	of	ADP
taxlaw-2862	633	4	the	the	DET
taxlaw-2862	633	5	bunching	bunch	VERB
taxlaw-2862	633	6	evidence	evidence	NOUN
taxlaw-2862	633	7	,	,	PUNCT
taxlaw-2862	633	8	it	it	PRON
taxlaw-2862	633	9	is	be	AUX
taxlaw-2862	633	10	unsurprising	unsurprising	ADJ
taxlaw-2862	633	11	that	that	SCONJ
taxlaw-2862	633	12	keen	keen	ADJ
taxlaw-2862	633	13	and	and	CCONJ
taxlaw-2862	633	14	mintz	mintz	PROPN
taxlaw-2862	633	15	’s	’s	PART
taxlaw-2862	633	16	highthreshold	highthreshold	PROPN
taxlaw-2862	633	17	recommendation	recommendation	NOUN
taxlaw-2862	633	18	has	have	AUX
taxlaw-2862	633	19	attained	attain	VERB
taxlaw-2862	633	20	the	the	DET
taxlaw-2862	633	21	status	status	NOUN
taxlaw-2862	633	22	of	of	ADP
taxlaw-2862	633	23	“	"	PUNCT
taxlaw-2862	633	24	conventional	conventional	ADJ
taxlaw-2862	633	25	wisdom	wisdom	NOUN
taxlaw-2862	633	26	”	"	PUNCT
taxlaw-2862	633	27	among	among	ADP
taxlaw-2862	633	28	vat	vat	NOUN
taxlaw-2862	633	29	experts.134	experts.134	PROPN
taxlaw-2862	633	30	setting	set	VERB
taxlaw-2862	633	31	thresholds	threshold	NOUN
taxlaw-2862	633	32	high	high	ADJ
taxlaw-2862	633	33	reduces	reduce	VERB
taxlaw-2862	633	34	the	the	DET
taxlaw-2862	633	35	concentration	concentration	NOUN
taxlaw-2862	633	36	of	of	ADP
taxlaw-2862	633	37	firms	firm	NOUN
taxlaw-2862	633	38	that	that	PRON
taxlaw-2862	633	39	have	have	VERB
taxlaw-2862	633	40	revenues	revenue	NOUN
taxlaw-2862	633	41	in	in	ADP
taxlaw-2862	633	42	the	the	DET
taxlaw-2862	633	43	vicinity	vicinity	NOUN
taxlaw-2862	633	44	of	of	ADP
taxlaw-2862	633	45	the	the	DET
taxlaw-2862	633	46	threshold	threshold	NOUN
taxlaw-2862	633	47	,	,	PUNCT
taxlaw-2862	633	48	thus	thus	ADV
taxlaw-2862	633	49	limiting	limit	VERB
taxlaw-2862	633	50	the	the	DET
taxlaw-2862	633	51	prevalence	prevalence	NOUN
taxlaw-2862	633	52	(	(	PUNCT
taxlaw-2862	633	53	although	although	SCONJ
taxlaw-2862	633	54	not	not	PART
taxlaw-2862	633	55	necessarily	necessarily	ADV
taxlaw-2862	633	56	the	the	DET
taxlaw-2862	633	57	magnitude	magnitude	NOUN
taxlaw-2862	633	58	)	)	PUNCT
taxlaw-2862	633	59	of	of	ADP
taxlaw-2862	633	60	bunching	bunch	VERB
taxlaw-2862	633	61	.	.	PUNCT
taxlaw-2862	634	1	b.	b.	PROPN
taxlaw-2862	634	2	current	current	ADJ
taxlaw-2862	634	3	registration	registration	NOUN
taxlaw-2862	634	4	thresholds	threshold	NOUN
taxlaw-2862	634	5	outside	outside	ADP
taxlaw-2862	634	6	of	of	ADP
taxlaw-2862	634	7	the	the	DET
taxlaw-2862	634	8	rarefied	rarefied	ADJ
taxlaw-2862	634	9	world	world	NOUN
taxlaw-2862	634	10	of	of	ADP
taxlaw-2862	634	11	vat	vat	NOUN
taxlaw-2862	634	12	specialists	specialist	NOUN
taxlaw-2862	634	13	,	,	PUNCT
taxlaw-2862	634	14	the	the	DET
taxlaw-2862	634	15	wisdom	wisdom	NOUN
taxlaw-2862	634	16	of	of	ADP
taxlaw-2862	634	17	high	high	ADJ
taxlaw-2862	634	18	thresholds	threshold	NOUN
taxlaw-2862	634	19	is	be	AUX
taxlaw-2862	634	20	not	not	PART
taxlaw-2862	634	21	a	a	DET
taxlaw-2862	634	22	foregone	foregone	NOUN
taxlaw-2862	634	23	conclusion	conclusion	NOUN
taxlaw-2862	634	24	.	.	PUNCT
taxlaw-2862	635	1	over	over	ADP
taxlaw-2862	635	2	a	a	DET
taxlaw-2862	635	3	decade	decade	NOUN
taxlaw-2862	635	4	ago	ago	ADV
taxlaw-2862	635	5	,	,	PUNCT
taxlaw-2862	635	6	a	a	DET
taxlaw-2862	635	7	report	report	NOUN
taxlaw-2862	635	8	of	of	ADP
taxlaw-2862	635	9	the	the	DET
taxlaw-2862	635	10	international	international	ADJ
taxlaw-2862	635	11	tax	tax	NOUN
taxlaw-2862	635	12	dialogue	dialogue	NOUN
taxlaw-2862	635	13	(	(	PUNCT
taxlaw-2862	635	14	2005	2005	NUM
taxlaw-2862	635	15	)	)	PUNCT
taxlaw-2862	635	16	noted	note	VERB
taxlaw-2862	635	17	the	the	DET
taxlaw-2862	635	18	presence	presence	NOUN
taxlaw-2862	635	19	of	of	ADP
taxlaw-2862	635	20	disparate	disparate	ADJ
taxlaw-2862	635	21	thresholds	threshold	NOUN
taxlaw-2862	635	22	and	and	CCONJ
taxlaw-2862	635	23	offered	offer	VERB
taxlaw-2862	635	24	an	an	DET
taxlaw-2862	635	25	observation	observation	NOUN
taxlaw-2862	635	26	that	that	PRON
taxlaw-2862	635	27	remains	remain	VERB
taxlaw-2862	635	28	largely	largely	ADV
taxlaw-2862	635	29	accurate	accurate	ADJ
taxlaw-2862	635	30	today	today	NOUN
taxlaw-2862	635	31	:	:	PUNCT
taxlaw-2862	635	32	“	"	PUNCT
taxlaw-2862	635	33	[	[	X
taxlaw-2862	635	34	t]here	t]here	NOUN
taxlaw-2862	635	35	is	be	AUX
taxlaw-2862	635	36	considerable	considerable	ADJ
taxlaw-2862	635	37	variation	variation	NOUN
taxlaw-2862	635	38	across	across	ADP
taxlaw-2862	635	39	countries	country	NOUN
taxlaw-2862	635	40	in	in	ADP
taxlaw-2862	635	41	the	the	DET
taxlaw-2862	635	42	level	level	NOUN
taxlaw-2862	635	43	of	of	ADP
taxlaw-2862	635	44	the	the	DET
taxlaw-2862	635	45	vat	vat	NOUN
taxlaw-2862	635	46	threshold	threshold	NOUN
taxlaw-2862	635	47	,	,	PUNCT
taxlaw-2862	635	48	ranging	range	VERB
taxlaw-2862	635	49	from	from	ADP
taxlaw-2862	635	50	a	a	DET
taxlaw-2862	635	51	few	few	ADJ
taxlaw-2862	635	52	thousand	thousand	NUM
taxlaw-2862	635	53	dollars	dollar	NOUN
taxlaw-2862	635	54	to	to	ADP
taxlaw-2862	635	55	over	over	ADP
taxlaw-2862	635	56	us$200,000	us$200,000	NUM
taxlaw-2862	635	57	.	.	PUNCT
taxlaw-2862	636	1	even	even	ADV
taxlaw-2862	636	2	within	within	ADP
taxlaw-2862	636	3	the	the	DET
taxlaw-2862	636	4	european	european	PROPN
taxlaw-2862	636	5	union	union	PROPN
taxlaw-2862	636	6	,	,	PUNCT
taxlaw-2862	636	7	where	where	SCONJ
taxlaw-2862	636	8	there	there	PRON
taxlaw-2862	636	9	is	be	VERB
taxlaw-2862	636	10	a	a	DET
taxlaw-2862	636	11	common	common	ADJ
taxlaw-2862	636	12	legal	legal	ADJ
taxlaw-2862	636	13	framework	framework	NOUN
taxlaw-2862	636	14	governing	govern	VERB
taxlaw-2862	636	15	the	the	DET
taxlaw-2862	636	16	vats	vat	NOUN
taxlaw-2862	636	17	of	of	ADP
taxlaw-2862	636	18	member	member	NOUN
taxlaw-2862	636	19	states	state	NOUN
taxlaw-2862	636	20	,	,	PUNCT
taxlaw-2862	636	21	the	the	DET
taxlaw-2862	636	22	threshold	threshold	NOUN
taxlaw-2862	636	23	levels	level	NOUN
taxlaw-2862	636	24	vary	vary	VERB
taxlaw-2862	636	25	from	from	ADP
taxlaw-2862	636	26	zero	zero	NUM
taxlaw-2862	636	27	to	to	ADP
taxlaw-2862	636	28	approaching	approach	VERB
taxlaw-2862	636	29	us$100,000.”135	us$100,000.”135	NOUN
taxlaw-2862	636	30	to	to	PART
taxlaw-2862	636	31	get	get	VERB
taxlaw-2862	636	32	a	a	DET
taxlaw-2862	636	33	sense	sense	NOUN
taxlaw-2862	636	34	of	of	ADP
taxlaw-2862	636	35	this	this	DET
taxlaw-2862	636	36	variation	variation	NOUN
taxlaw-2862	636	37	,	,	PUNCT
taxlaw-2862	636	38	table	table	NOUN
taxlaw-2862	636	39	1	1	NUM
taxlaw-2862	636	40	lists	list	VERB
taxlaw-2862	636	41	the	the	DET
taxlaw-2862	636	42	domestic	domestic	ADJ
taxlaw-2862	636	43	-	-	PUNCT
taxlaw-2862	636	44	business	business	NOUN
taxlaw-2862	636	45	registration	registration	NOUN
taxlaw-2862	636	46	thresholds	threshold	NOUN
taxlaw-2862	636	47	(	(	PUNCT
taxlaw-2862	636	48	in	in	ADP
taxlaw-2862	636	49	2016	2016	NUM
taxlaw-2862	636	50	purchasing	purchasing	NOUN
taxlaw-2862	636	51	-	-	PUNCT
taxlaw-2862	636	52	power	power	NOUN
taxlaw-2862	636	53	-	-	PUNCT
taxlaw-2862	636	54	index	index	NOUN
taxlaw-2862	636	55	-	-	PUNCT
taxlaw-2862	636	56	adjusted	adjust	VERB
taxlaw-2862	636	57	united	united	PROPN
taxlaw-2862	636	58	states	states	PROPN
taxlaw-2862	636	59	dollars	dollar	NOUN
taxlaw-2862	636	60	)	)	PUNCT
taxlaw-2862	636	61	in	in	ADP
taxlaw-2862	636	62	effect	effect	NOUN
taxlaw-2862	636	63	at	at	ADP
taxlaw-2862	636	64	the	the	DET
taxlaw-2862	636	65	beginning	beginning	NOUN
taxlaw-2862	636	66	of	of	ADP
taxlaw-2862	636	67	2018	2018	NUM
taxlaw-2862	636	68	for	for	ADP
taxlaw-2862	636	69	each	each	DET
taxlaw-2862	636	70	oecd	oecd	PROPN
taxlaw-2862	636	71	country	country	NOUN
taxlaw-2862	636	72	(	(	PUNCT
taxlaw-2862	636	73	except	except	SCONJ
taxlaw-2862	636	74	,	,	PUNCT
taxlaw-2862	636	75	of	of	ADP
taxlaw-2862	636	76	course	course	NOUN
taxlaw-2862	636	77	,	,	PUNCT
taxlaw-2862	636	78	the	the	DET
taxlaw-2862	636	79	united	united	PROPN
taxlaw-2862	636	80	states	states	PROPN
taxlaw-2862	636	81	,	,	PUNCT
taxlaw-2862	636	82	which	which	PRON
taxlaw-2862	636	83	does	do	AUX
taxlaw-2862	636	84	not	not	PART
taxlaw-2862	636	85	have	have	VERB
taxlaw-2862	636	86	a	a	DET
taxlaw-2862	636	87	vat	vat	NOUN
taxlaw-2862	636	88	)	)	PUNCT
taxlaw-2862	636	89	.	.	PUNCT
taxlaw-2862	637	1	136	136	NUM
taxlaw-2862	637	2	while	while	SCONJ
taxlaw-2862	637	3	this	this	DET
taxlaw-2862	637	4	list	list	NOUN
taxlaw-2862	637	5	is	be	AUX
taxlaw-2862	637	6	neither	neither	PRON
taxlaw-2862	637	7	representative	representative	NOUN
taxlaw-2862	637	8	of	of	ADP
taxlaw-2862	637	9	the	the	DET
taxlaw-2862	637	10	average	average	ADJ
taxlaw-2862	637	11	global	global	ADJ
taxlaw-2862	637	12	vat	vat	NOUN
taxlaw-2862	637	13	threshold	threshold	NOUN
taxlaw-2862	637	14	(	(	PUNCT
taxlaw-2862	637	15	it	it	PRON
taxlaw-2862	637	16	is	be	AUX
taxlaw-2862	637	17	a	a	DET
taxlaw-2862	637	18	rich	rich	ADJ
taxlaw-2862	637	19	-	-	PUNCT
taxlaw-2862	637	20	country	country	NOUN
taxlaw-2862	637	21	group	group	NOUN
taxlaw-2862	637	22	)	)	PUNCT
taxlaw-2862	637	23	nor	nor	CCONJ
taxlaw-2862	637	24	does	do	AUX
taxlaw-2862	637	25	it	it	PRON
taxlaw-2862	637	26	reflect	reflect	VERB
taxlaw-2862	637	27	important	important	ADJ
taxlaw-2862	637	28	nuances	nuance	NOUN
taxlaw-2862	637	29	in	in	ADP
taxlaw-2862	637	30	how	how	SCONJ
taxlaw-2862	637	31	thresholds	threshold	NOUN
taxlaw-2862	637	32	work	work	VERB
taxlaw-2862	637	33	on	on	ADP
taxlaw-2862	637	34	the	the	DET
taxlaw-2862	637	35	ground,137	ground,137	NOUN
taxlaw-2862	637	36	it	it	PRON
taxlaw-2862	637	37	does	do	AUX
taxlaw-2862	637	38	facilitate	facilitate	VERB
taxlaw-2862	637	39	blunt	blunt	ADJ
taxlaw-2862	637	40	comparisons	comparison	NOUN
taxlaw-2862	637	41	of	of	ADP
taxlaw-2862	637	42	the	the	DET
taxlaw-2862	637	43	magnitude	magnitude	NOUN
taxlaw-2862	637	44	of	of	ADP
taxlaw-2862	637	45	the	the	DET
taxlaw-2862	637	46	registration	registration	NOUN
taxlaw-2862	637	47	threshold	threshold	NOUN
taxlaw-2862	637	48	across	across	ADP
taxlaw-2862	637	49	this	this	DET
taxlaw-2862	637	50	set	set	NOUN
taxlaw-2862	637	51	of	of	ADP
taxlaw-2862	637	52	countries	country	NOUN
taxlaw-2862	637	53	.	.	PUNCT
taxlaw-2862	638	1	the	the	DET
taxlaw-2862	638	2	case	case	NOUN
taxlaw-2862	638	3	of	of	ADP
taxlaw-2862	638	4	the	the	DET
taxlaw-2862	638	5	personal	personal	ADJ
taxlaw-2862	638	6	income	income	NOUN
taxlaw-2862	638	7	tax	tax	NOUN
taxlaw-2862	638	8	,	,	PUNCT
taxlaw-2862	638	9	taxable	taxable	ADJ
taxlaw-2862	638	10	income	income	NOUN
taxlaw-2862	638	11	)	)	PUNCT
taxlaw-2862	638	12	,	,	PUNCT
taxlaw-2862	638	13	is	be	AUX
taxlaw-2862	638	14	no	no	ADV
taxlaw-2862	638	15	longer	long	ADV
taxlaw-2862	638	16	a	a	DET
taxlaw-2862	638	17	sufficient	sufficient	ADJ
taxlaw-2862	638	18	statistic	statistic	NOUN
taxlaw-2862	638	19	for	for	ADP
taxlaw-2862	638	20	the	the	DET
taxlaw-2862	638	21	marginal	marginal	ADJ
taxlaw-2862	638	22	deadweight	deadweight	NOUN
taxlaw-2862	638	23	loss	loss	NOUN
taxlaw-2862	638	24	of	of	ADP
taxlaw-2862	638	25	the	the	DET
taxlaw-2862	638	26	tax	tax	NOUN
taxlaw-2862	638	27	,	,	PUNCT
taxlaw-2862	638	28	so	so	SCONJ
taxlaw-2862	638	29	elasticity	elasticity	NOUN
taxlaw-2862	638	30	estimates	estimate	NOUN
taxlaw-2862	638	31	are	be	AUX
taxlaw-2862	638	32	of	of	ADP
taxlaw-2862	638	33	less	less	ADJ
taxlaw-2862	638	34	interest	interest	NOUN
taxlaw-2862	638	35	from	from	ADP
taxlaw-2862	638	36	a	a	DET
taxlaw-2862	638	37	normative	normative	ADJ
taxlaw-2862	638	38	[	[	X
taxlaw-2862	638	39	efficiency	efficiency	NOUN
taxlaw-2862	638	40	]	]	X
taxlaw-2862	638	41	point	point	NOUN
taxlaw-2862	638	42	of	of	ADP
taxlaw-2862	638	43	view	view	NOUN
taxlaw-2862	638	44	.	.	PUNCT
taxlaw-2862	639	1	so	so	ADV
taxlaw-2862	639	2	,	,	PUNCT
taxlaw-2862	639	3	for	for	ADP
taxlaw-2862	639	4	these	these	DET
taxlaw-2862	639	5	reasons	reason	NOUN
taxlaw-2862	639	6	,	,	PUNCT
taxlaw-2862	639	7	we	we	PRON
taxlaw-2862	639	8	do	do	AUX
taxlaw-2862	639	9	not	not	PART
taxlaw-2862	639	10	attempt	attempt	VERB
taxlaw-2862	639	11	elasticity	elasticity	NOUN
taxlaw-2862	639	12	estimates	estimate	NOUN
taxlaw-2862	639	13	.	.	PUNCT
taxlaw-2862	639	14	”	"	PUNCT
taxlaw-2862	639	15	)	)	PUNCT
taxlaw-2862	639	16	.	.	PUNCT
taxlaw-2862	640	1	134	134	NUM
taxlaw-2862	640	2	see	see	VERB
taxlaw-2862	640	3	bird	bird	NOUN
taxlaw-2862	640	4	&	&	CCONJ
taxlaw-2862	640	5	gendron	gendron	PROPN
taxlaw-2862	640	6	,	,	PUNCT
taxlaw-2862	640	7	supra	supra	PROPN
taxlaw-2862	640	8	note	note	NOUN
taxlaw-2862	640	9	1	1	NUM
taxlaw-2862	640	10	,	,	PUNCT
taxlaw-2862	640	11	at	at	ADP
taxlaw-2862	640	12	115	115	NUM
taxlaw-2862	640	13	.	.	PUNCT
taxlaw-2862	641	1	135	135	NUM
taxlaw-2862	641	2	see	see	VERB
taxlaw-2862	641	3	the	the	DET
taxlaw-2862	641	4	value	value	NOUN
taxlaw-2862	641	5	added	add	VERB
taxlaw-2862	641	6	tax	tax	NOUN
taxlaw-2862	641	7	:	:	PUNCT
taxlaw-2862	641	8	experiences	experience	NOUN
taxlaw-2862	641	9	and	and	CCONJ
taxlaw-2862	641	10	issues	issue	NOUN
taxlaw-2862	641	11	,	,	PUNCT
taxlaw-2862	641	12	in	in	ADP
taxlaw-2862	641	13	international	international	ADJ
taxlaw-2862	641	14	tax	tax	NOUN
taxlaw-2862	641	15	dialogue	dialogue	NOUN
taxlaw-2862	641	16	,	,	PUNCT
taxlaw-2862	641	17	supra	supra	PROPN
taxlaw-2862	641	18	note	note	NOUN
taxlaw-2862	641	19	41	41	NUM
taxlaw-2862	641	20	,	,	PUNCT
taxlaw-2862	641	21	at	at	ADP
taxlaw-2862	641	22	5	5	NUM
taxlaw-2862	641	23	.	.	NOUN
taxlaw-2862	641	24	136	136	NUM
taxlaw-2862	641	25	as	as	SCONJ
taxlaw-2862	641	26	opposed	oppose	VERB
taxlaw-2862	641	27	to	to	ADP
taxlaw-2862	641	28	foreign	foreign	ADJ
taxlaw-2862	641	29	businesses	business	NOUN
taxlaw-2862	641	30	doing	do	VERB
taxlaw-2862	641	31	business	business	NOUN
taxlaw-2862	641	32	in	in	ADP
taxlaw-2862	641	33	the	the	DET
taxlaw-2862	641	34	jurisdiction	jurisdiction	NOUN
taxlaw-2862	641	35	—	—	PUNCT
taxlaw-2862	641	36	sometimes	sometimes	ADV
taxlaw-2862	641	37	these	these	PRON
taxlaw-2862	641	38	are	be	AUX
taxlaw-2862	641	39	lower	low	ADJ
taxlaw-2862	641	40	,	,	PUNCT
taxlaw-2862	641	41	so	so	CCONJ
taxlaw-2862	641	42	i	i	PRON
taxlaw-2862	641	43	list	list	VERB
taxlaw-2862	641	44	the	the	DET
taxlaw-2862	641	45	domestic	domestic	ADJ
taxlaw-2862	641	46	thresholds	threshold	NOUN
taxlaw-2862	641	47	to	to	PART
taxlaw-2862	641	48	err	err	VERB
taxlaw-2862	641	49	on	on	ADP
taxlaw-2862	641	50	the	the	DET
taxlaw-2862	641	51	side	side	NOUN
taxlaw-2862	641	52	of	of	ADP
taxlaw-2862	641	53	conservatism	conservatism	NOUN
taxlaw-2862	641	54	(	(	PUNCT
taxlaw-2862	641	55	e.g.	e.g.	ADV
taxlaw-2862	641	56	,	,	PUNCT
taxlaw-2862	641	57	give	give	VERB
taxlaw-2862	641	58	higher	high	ADJ
taxlaw-2862	641	59	thresholds	threshold	NOUN
taxlaw-2862	641	60	the	the	DET
taxlaw-2862	641	61	benefit	benefit	NOUN
taxlaw-2862	641	62	of	of	ADP
taxlaw-2862	641	63	the	the	DET
taxlaw-2862	641	64	doubt	doubt	NOUN
taxlaw-2862	641	65	)	)	PUNCT
taxlaw-2862	641	66	.	.	PUNCT
taxlaw-2862	642	1	137	137	NUM
taxlaw-2862	642	2	for	for	ADP
taxlaw-2862	642	3	instance	instance	NOUN
taxlaw-2862	642	4	,	,	PUNCT
taxlaw-2862	642	5	it	it	PRON
taxlaw-2862	642	6	does	do	AUX
taxlaw-2862	642	7	not	not	PART
taxlaw-2862	642	8	take	take	VERB
taxlaw-2862	642	9	into	into	ADP
taxlaw-2862	642	10	account	account	NOUN
taxlaw-2862	642	11	different	different	ADJ
taxlaw-2862	642	12	thresholds	threshold	NOUN
taxlaw-2862	642	13	for	for	ADP
taxlaw-2862	642	14	different	different	ADJ
taxlaw-2862	642	15	kinds	kind	NOUN
taxlaw-2862	642	16	of	of	ADP
taxlaw-2862	642	17	sales	sale	NOUN
taxlaw-2862	642	18	(	(	PUNCT
taxlaw-2862	642	19	e.g.	e.g.	ADV
taxlaw-2862	642	20	,	,	PUNCT
taxlaw-2862	642	21	goods	good	NOUN
taxlaw-2862	642	22	versus	versus	ADP
taxlaw-2862	642	23	services	service	NOUN
taxlaw-2862	642	24	)	)	PUNCT
taxlaw-2862	642	25	.	.	PUNCT
taxlaw-2862	643	1	it	it	PRON
taxlaw-2862	643	2	ignores	ignore	VERB
taxlaw-2862	643	3	the	the	DET
taxlaw-2862	643	4	important	important	ADJ
taxlaw-2862	643	5	role	role	NOUN
taxlaw-2862	643	6	that	that	PRON
taxlaw-2862	643	7	may	may	AUX
taxlaw-2862	643	8	be	be	AUX
taxlaw-2862	643	9	played	play	VERB
taxlaw-2862	643	10	by	by	ADP
taxlaw-2862	643	11	simplified	simplified	ADJ
taxlaw-2862	643	12	schemes	scheme	NOUN
taxlaw-2862	643	13	such	such	ADJ
taxlaw-2862	643	14	as	as	ADP
taxlaw-2862	643	15	a	a	DET
taxlaw-2862	643	16	turnover	turnover	NOUN
taxlaw-2862	643	17	tax	tax	NOUN
taxlaw-2862	643	18	,	,	PUNCT
taxlaw-2862	643	19	a	a	DET
taxlaw-2862	643	20	reduced	reduced	ADJ
taxlaw-2862	643	21	rate	rate	NOUN
taxlaw-2862	643	22	of	of	ADP
taxlaw-2862	643	23	vat	vat	NOUN
taxlaw-2862	643	24	,	,	PUNCT
taxlaw-2862	643	25	or	or	CCONJ
taxlaw-2862	643	26	a	a	DET
taxlaw-2862	643	27	presumptive	presumptive	ADJ
taxlaw-2862	643	28	input	input	NOUN
taxlaw-2862	643	29	credit	credit	NOUN
taxlaw-2862	643	30	for	for	ADP
taxlaw-2862	643	31	all	all	PRON
taxlaw-2862	643	32	,	,	PUNCT
taxlaw-2862	643	33	or	or	CCONJ
taxlaw-2862	643	34	a	a	DET
taxlaw-2862	643	35	subset	subset	NOUN
taxlaw-2862	643	36	of	of	ADP
taxlaw-2862	643	37	,	,	PUNCT
taxlaw-2862	643	38	small	small	ADJ
taxlaw-2862	643	39	firms	firm	NOUN
taxlaw-2862	643	40	.	.	PUNCT
taxlaw-2862	644	1	see	see	VERB
taxlaw-2862	644	2	keen	keen	PROPN
taxlaw-2862	644	3	&	&	CCONJ
taxlaw-2862	644	4	mintz	mintz	PROPN
taxlaw-2862	644	5	,	,	PUNCT
taxlaw-2862	644	6	supra	supra	PROPN
taxlaw-2862	644	7	note	note	PROPN
taxlaw-2862	644	8	20	20	NUM
taxlaw-2862	644	9	,	,	PUNCT
taxlaw-2862	644	10	at	at	ADP
taxlaw-2862	644	11	562	562	NUM
taxlaw-2862	644	12	(	(	PUNCT
taxlaw-2862	644	13	discussing	discuss	VERB
taxlaw-2862	644	14	various	various	ADJ
taxlaw-2862	644	15	approaches	approach	NOUN
taxlaw-2862	644	16	to	to	ADP
taxlaw-2862	644	17	qualifying	qualify	VERB
taxlaw-2862	644	18	the	the	DET
taxlaw-2862	644	19	threshold	threshold	NOUN
taxlaw-2862	644	20	through	through	ADP
taxlaw-2862	644	21	specific	specific	ADJ
taxlaw-2862	644	22	rules	rule	NOUN
taxlaw-2862	644	23	through	through	ADP
taxlaw-2862	644	24	a	a	DET
taxlaw-2862	644	25	“	"	PUNCT
taxlaw-2862	644	26	wide	wide	ADJ
taxlaw-2862	644	27	variety	variety	NOUN
taxlaw-2862	644	28	of	of	ADP
taxlaw-2862	644	29	measures	measure	NOUN
taxlaw-2862	644	30	”	"	PUNCT
taxlaw-2862	644	31	)	)	PUNCT
taxlaw-2862	644	32	.	.	PUNCT
taxlaw-2862	645	1	see	see	VERB
taxlaw-2862	645	2	also	also	ADV
taxlaw-2862	645	3	michael	michael	PROPN
taxlaw-2862	645	4	smart	smart	ADJ
taxlaw-2862	645	5	,	,	PUNCT
taxlaw-2862	645	6	departures	departure	NOUN
taxlaw-2862	645	7	from	from	ADP
taxlaw-2862	645	8	neutrality	neutrality	NOUN
taxlaw-2862	645	9	in	in	ADP
taxlaw-2862	645	10	canada	canada	PROPN
taxlaw-2862	645	11	’s	’s	PART
taxlaw-2862	645	12	goods	good	NOUN
taxlaw-2862	645	13	and	and	CCONJ
taxlaw-2862	645	14	services	service	NOUN
taxlaw-2862	645	15	tax	tax	NOUN
taxlaw-2862	645	16	,	,	PUNCT
taxlaw-2862	646	1	5	5	NUM
taxlaw-2862	646	2	u.	u.	PROPN
taxlaw-2862	646	3	calgary	calgary	PROPN
taxlaw-2862	646	4	sch	sch	PROPN
taxlaw-2862	646	5	.	.	PUNCT
taxlaw-2862	647	1	pub	pub	NOUN
taxlaw-2862	647	2	.	.	PUNCT
taxlaw-2862	648	1	pol’y	pol’y	NOUN
taxlaw-2862	648	2	res	re	NOUN
taxlaw-2862	648	3	.	.	PUNCT
taxlaw-2862	649	1	papers	paper	NOUN
taxlaw-2862	649	2	1	1	NUM
taxlaw-2862	649	3	,	,	PUNCT
taxlaw-2862	649	4	20	20	NUM
taxlaw-2862	649	5	(	(	PUNCT
taxlaw-2862	649	6	2012	2012	NUM
taxlaw-2862	649	7	)	)	PUNCT
taxlaw-2862	649	8	(	(	PUNCT
taxlaw-2862	649	9	describing	describe	VERB
taxlaw-2862	649	10	the	the	DET
taxlaw-2862	649	11	distortions	distortion	NOUN
taxlaw-2862	649	12	that	that	PRON
taxlaw-2862	649	13	can	can	AUX
taxlaw-2862	649	14	result	result	VERB
taxlaw-2862	649	15	from	from	ADP
taxlaw-2862	649	16	such	such	ADJ
taxlaw-2862	649	17	approaches	approach	NOUN
taxlaw-2862	649	18	,	,	PUNCT
taxlaw-2862	649	19	using	use	VERB
taxlaw-2862	649	20	the	the	DET
taxlaw-2862	649	21	example	example	NOUN
taxlaw-2862	649	22	of	of	ADP
taxlaw-2862	649	23	the	the	DET
taxlaw-2862	649	24	canadian	canadian	PROPN
taxlaw-2862	649	25	gst	gst	PROPN
taxlaw-2862	649	26	’s	’s	PART
taxlaw-2862	649	27	“	"	PUNCT
taxlaw-2862	649	28	quick	quick	ADJ
taxlaw-2862	649	29	method	method	NOUN
taxlaw-2862	649	30	”	"	PUNCT
taxlaw-2862	649	31	and	and	CCONJ
taxlaw-2862	649	32	the	the	DET
taxlaw-2862	649	33	“	"	PUNCT
taxlaw-2862	649	34	simplified	simplified	ADJ
taxlaw-2862	649	35	method	method	NOUN
taxlaw-2862	649	36	”	"	PUNCT
taxlaw-2862	649	37	by	by	ADP
taxlaw-2862	649	38	which	which	PRON
taxlaw-2862	649	39	traders	trader	NOUN
taxlaw-2862	649	40	whose	whose	DET
taxlaw-2862	649	41	taxable	taxable	ADJ
taxlaw-2862	649	42	sales	sale	NOUN
taxlaw-2862	649	43	do	do	AUX
taxlaw-2862	649	44	not	not	PART
taxlaw-2862	649	45	exceed	exceed	VERB
taxlaw-2862	649	46	$	$	SYM
taxlaw-2862	649	47	200,000	200,000	NUM
taxlaw-2862	649	48	and	and	CCONJ
taxlaw-2862	649	49	$	$	SYM
taxlaw-2862	649	50	500,000	500,000	NUM
taxlaw-2862	649	51	,	,	PUNCT
taxlaw-2862	649	52	respectively	respectively	ADV
taxlaw-2862	649	53	,	,	PUNCT
taxlaw-2862	649	54	can	can	AUX
taxlaw-2862	649	55	avail	avail	VERB
taxlaw-2862	649	56	themselves	themselves	PRON
taxlaw-2862	649	57	of	of	ADP
taxlaw-2862	649	58	simplified	simplified	ADJ
taxlaw-2862	649	59	reporting	reporting	NOUN
taxlaw-2862	649	60	schemes	scheme	NOUN
taxlaw-2862	649	61	)	)	PUNCT
taxlaw-2862	649	62	.	.	PUNCT
taxlaw-2862	650	1	206	206	NUM
taxlaw-2862	650	2	columbia	columbia	PROPN
taxlaw-2862	650	3	journal	journal	PROPN
taxlaw-2862	650	4	of	of	ADP
taxlaw-2862	650	5	tax	tax	NOUN
taxlaw-2862	650	6	law	law	NOUN
taxlaw-2862	650	7	[	[	X
taxlaw-2862	650	8	vol.9:177	vol.9:177	INTJ
taxlaw-2862	650	9	table	table	NOUN
taxlaw-2862	650	10	1	1	NUM
taxlaw-2862	650	11	:	:	PUNCT
taxlaw-2862	650	12	oecd	oecd	PROPN
taxlaw-2862	650	13	vat	vat	NOUN
taxlaw-2862	650	14	threshold	threshold	NOUN
taxlaw-2862	650	15	values138	values138	PROPN
taxlaw-2862	650	16	(	(	PUNCT
taxlaw-2862	650	17	countries	country	NOUN
taxlaw-2862	650	18	with	with	ADP
taxlaw-2862	650	19	thresholds	threshold	NOUN
taxlaw-2862	650	20	below	below	ADP
taxlaw-2862	650	21	ppp	ppp	NOUN
taxlaw-2862	650	22	-	-	PUNCT
taxlaw-2862	650	23	adjusted	adjust	VERB
taxlaw-2862	650	24	$	$	SYM
taxlaw-2862	650	25	50,000	50,000	NUM
taxlaw-2862	650	26	us	we	PRON
taxlaw-2862	650	27	in	in	ADP
taxlaw-2862	650	28	bold	bold	ADJ
taxlaw-2862	650	29	)	)	PUNCT
taxlaw-2862	650	30	country	country	NOUN
taxlaw-2862	650	31	us	we	PRON
taxlaw-2862	650	32	$	$	SYM
taxlaw-2862	650	33	,	,	PUNCT
taxlaw-2862	650	34	purchasing	purchase	VERB
taxlaw-2862	650	35	power	power	NOUN
taxlaw-2862	650	36	parity	parity	NOUN
taxlaw-2862	650	37	-	-	PUNCT
taxlaw-2862	650	38	adjusted	adjust	VERB
taxlaw-2862	650	39	(	(	PUNCT
taxlaw-2862	650	40	based	base	VERB
taxlaw-2862	650	41	on	on	ADP
taxlaw-2862	650	42	gdp	gdp	NOUN
taxlaw-2862	650	43	2016	2016	NUM
taxlaw-2862	650	44	)	)	PUNCT
taxlaw-2862	650	45	australia	australia	PROPN
taxlaw-2862	650	46	$	$	SYM
taxlaw-2862	650	47	50,336	50,336	NUM
taxlaw-2862	650	48	austria	austria	NOUN
taxlaw-2862	650	49	$	$	SYM
taxlaw-2862	650	50	37,500	37,500	NUM
taxlaw-2862	650	51	belgium	belgium	NOUN
taxlaw-2862	650	52	$	$	SYM
taxlaw-2862	650	53	31,250	31,250	NUM
taxlaw-2862	650	54	canada	canada	PROPN
taxlaw-2862	650	55	$	$	SYM
taxlaw-2862	650	56	24,000	24,000	NUM
taxlaw-2862	650	57	chile	chile	NOUN
taxlaw-2862	650	58	$	$	SYM
taxlaw-2862	650	59	0	0	NUM
taxlaw-2862	650	60	czech	czech	PROPN
taxlaw-2862	650	61	rep	rep	PROPN
taxlaw-2862	650	62	.	.	PROPN
taxlaw-2862	650	63	$	$	SYM
taxlaw-2862	650	64	76,923	76,923	NUM
taxlaw-2862	650	65	denmark	denmark	VERB
taxlaw-2862	650	66	$	$	SYM
taxlaw-2862	650	67	6,793	6,793	NUM
taxlaw-2862	650	68	estonia	estonia	PROPN
taxlaw-2862	650	69	$	$	SYM
taxlaw-2862	650	70	74,074	74,074	NUM
taxlaw-2862	650	71	finland	finland	NOUN
taxlaw-2862	650	72	$	$	SYM
taxlaw-2862	650	73	10,989	10,989	NUM
taxlaw-2862	650	74	france	france	PROPN
taxlaw-2862	650	75	$	$	SYM
taxlaw-2862	650	76	101,841	101,841	NUM
taxlaw-2862	650	77	germany	germany	PROPN
taxlaw-2862	650	78	$	$	SYM
taxlaw-2862	650	79	22,436	22,436	NUM
taxlaw-2862	650	80	greece	greece	PROPN
taxlaw-2862	650	81	$	$	SYM
taxlaw-2862	650	82	16,667	16,667	NUM
taxlaw-2862	650	83	hungary	hungary	PROPN
taxlaw-2862	650	84	$	$	SYM
taxlaw-2862	650	85	59,259	59,259	NUM
taxlaw-2862	650	86	ireland	ireland	NOUN
taxlaw-2862	650	87	$	$	SYM
taxlaw-2862	650	88	92,593	92,593	NUM
taxlaw-2862	650	89	israel	israel	PROPN
taxlaw-2862	650	90	$	$	SYM
taxlaw-2862	650	91	25,850	25,850	NUM
taxlaw-2862	650	92	italy	italy	PROPN
taxlaw-2862	650	93	$	$	SYM
taxlaw-2862	650	94	41,667	41,667	NUM
taxlaw-2862	650	95	japan	japan	PROPN
taxlaw-2862	650	96	$	$	SYM
taxlaw-2862	650	97	100,000	100,000	NUM
taxlaw-2862	650	98	korea	korea	PROPN
taxlaw-2862	650	99	$	$	SYM
taxlaw-2862	650	100	27,429	27,429	NUM
taxlaw-2862	650	101	latvia	latvia	PROPN
taxlaw-2862	650	102	$	$	SYM
taxlaw-2862	650	103	80,00	80,00	NOUN
taxlaw-2862	650	104	luxembourg	luxembourg	PROPN
taxlaw-2862	650	105	$	$	SYM
taxlaw-2862	650	106	33,333	33,333	NUM
taxlaw-2862	650	107	mexico	mexico	PROPN
taxlaw-2862	650	108	$	$	SYM
taxlaw-2862	650	109	0	0	NUM
taxlaw-2862	650	110	netherlands	netherlands	PROPN
taxlaw-2862	650	111	$	$	SYM
taxlaw-2862	650	112	1,640	1,640	NUM
taxlaw-2862	650	113	new	new	ADJ
taxlaw-2862	650	114	zealand	zealand	PROPN
taxlaw-2862	650	115	$	$	SYM
taxlaw-2862	650	116	40,816	40,816	NUM
taxlaw-2862	650	117	norway	norway	PROPN
taxlaw-2862	650	118	$	$	SYM
taxlaw-2862	650	119	4,950	4,950	NUM
taxlaw-2862	650	120	poland	poland	PROPN
taxlaw-2862	650	121	$	$	SYM
taxlaw-2862	650	122	111,732	111,732	NUM
taxlaw-2862	650	123	portugal	portugal	PROPN
taxlaw-2862	650	124	$	$	SYM
taxlaw-2862	650	125	16,949	16,949	NUM
taxlaw-2862	650	126	slovak	slovak	PROPN
taxlaw-2862	650	127	rep	rep	PROPN
taxlaw-2862	650	128	.	.	PROPN
taxlaw-2862	650	129	$	$	SYM
taxlaw-2862	650	130	101,612	101,612	NUM
taxlaw-2862	650	131	slovenia	slovenia	NOUN
taxlaw-2862	650	132	$	$	SYM
taxlaw-2862	650	133	83,333	83,333	NUM
taxlaw-2862	650	134	spain	spain	PROPN
taxlaw-2862	650	135	$	$	SYM
taxlaw-2862	650	136	0	0	NUM
taxlaw-2862	650	137	sweden	sweden	PROPN
taxlaw-2862	650	138	$	$	SYM
taxlaw-2862	650	139	3,304	3,304	NUM
taxlaw-2862	650	140	switzerland	switzerland	NOUN
taxlaw-2862	650	141	$	$	SYM
taxlaw-2862	650	142	81,301	81,301	NUM
taxlaw-2862	650	143	turkey	turkey	NOUN
taxlaw-2862	650	144	$	$	SYM
taxlaw-2862	650	145	0	0	NUM
taxlaw-2862	650	146	united	united	ADJ
taxlaw-2862	650	147	kingdom	kingdom	PROPN
taxlaw-2862	650	148	$	$	SYM
taxlaw-2862	650	149	121,429	121,429	NUM
taxlaw-2862	650	150	average	average	ADJ
taxlaw-2862	650	151	$	$	SYM
taxlaw-2862	650	152	48,841	48,841	NUM
taxlaw-2862	650	153	median	median	NOUN
taxlaw-2862	650	154	$	$	SYM
taxlaw-2862	650	155	32,292	32,292	NUM
taxlaw-2862	650	156	138	138	NUM
taxlaw-2862	650	157	see	see	NOUN
taxlaw-2862	650	158	oecd	oecd	PROPN
taxlaw-2862	650	159	,	,	PUNCT
taxlaw-2862	650	160	oecd	oecd	PROPN
taxlaw-2862	650	161	tax	tax	NOUN
taxlaw-2862	650	162	database	database	NOUN
taxlaw-2862	650	163	,	,	PUNCT
taxlaw-2862	650	164	http://www.oecd.org/tax/tax-policy/taxdatabase.htm#vattables	http://www.oecd.org/tax/tax-policy/taxdatabase.htm#vattable	NOUN
taxlaw-2862	651	1	[	[	X
taxlaw-2862	651	2	https://perma.cc/r386-4gjh	https://perma.cc/r386-4gjh	X
taxlaw-2862	651	3	]	]	X
taxlaw-2862	651	4	.	.	PUNCT
taxlaw-2862	652	1	2018	2018	NUM
taxlaw-2862	652	2	]	]	PUNCT
taxlaw-2862	652	3	on	on	ADP
taxlaw-2862	652	4	the	the	DET
taxlaw-2862	652	5	threshold	threshold	NOUN
taxlaw-2862	652	6	:	:	PUNCT
taxlaw-2862	652	7	smallness	smallness	NOUN
taxlaw-2862	652	8	and	and	CCONJ
taxlaw-2862	652	9	the	the	DET
taxlaw-2862	652	10	value	value	NOUN
taxlaw-2862	652	11	-	-	PUNCT
taxlaw-2862	652	12	added	add	VERB
taxlaw-2862	652	13	tax	tax	NOUN
taxlaw-2862	652	14	207	207	NUM
taxlaw-2862	652	15	the	the	DET
taxlaw-2862	652	16	heterogeneity	heterogeneity	NOUN
taxlaw-2862	652	17	of	of	ADP
taxlaw-2862	652	18	the	the	DET
taxlaw-2862	652	19	threshold	threshold	NOUN
taxlaw-2862	652	20	levels	level	NOUN
taxlaw-2862	652	21	is	be	AUX
taxlaw-2862	652	22	the	the	DET
taxlaw-2862	652	23	most	most	ADV
taxlaw-2862	652	24	immediately	immediately	ADV
taxlaw-2862	652	25	striking	strike	VERB
taxlaw-2862	652	26	feature	feature	NOUN
taxlaw-2862	652	27	of	of	ADP
taxlaw-2862	652	28	table	table	NOUN
taxlaw-2862	652	29	1	1	NUM
taxlaw-2862	652	30	.	.	PUNCT
taxlaw-2862	653	1	the	the	DET
taxlaw-2862	653	2	average	average	ADJ
taxlaw-2862	653	3	threshold	threshold	NOUN
taxlaw-2862	653	4	is	be	AUX
taxlaw-2862	653	5	$	$	SYM
taxlaw-2862	653	6	48,841	48,841	NUM
taxlaw-2862	653	7	while	while	SCONJ
taxlaw-2862	653	8	the	the	DET
taxlaw-2862	653	9	median	median	ADJ
taxlaw-2862	653	10	value	value	NOUN
taxlaw-2862	653	11	is	be	AUX
taxlaw-2862	653	12	approximately	approximately	ADV
taxlaw-2862	653	13	$	$	SYM
taxlaw-2862	653	14	32,000	32,000	NUM
taxlaw-2862	653	15	.	.	PUNCT
taxlaw-2862	654	1	on	on	ADP
taxlaw-2862	654	2	the	the	DET
taxlaw-2862	654	3	one	one	NUM
taxlaw-2862	654	4	hand	hand	NOUN
taxlaw-2862	654	5	,	,	PUNCT
taxlaw-2862	654	6	very	very	ADV
taxlaw-2862	654	7	low	low	ADJ
taxlaw-2862	654	8	or	or	CCONJ
taxlaw-2862	654	9	even	even	ADV
taxlaw-2862	654	10	zero	zero	NUM
taxlaw-2862	654	11	thresholds	threshold	NOUN
taxlaw-2862	654	12	are	be	AUX
taxlaw-2862	654	13	not	not	PART
taxlaw-2862	654	14	uncommon	uncommon	ADJ
taxlaw-2862	654	15	.	.	PUNCT
taxlaw-2862	655	1	60	60	NUM
taxlaw-2862	655	2	percent	percent	NOUN
taxlaw-2862	655	3	of	of	ADP
taxlaw-2862	655	4	the	the	DET
taxlaw-2862	655	5	countries	country	NOUN
taxlaw-2862	655	6	listed	list	VERB
taxlaw-2862	655	7	in	in	ADP
taxlaw-2862	655	8	table	table	NOUN
taxlaw-2862	655	9	1	1	NUM
taxlaw-2862	655	10	have	have	VERB
taxlaw-2862	655	11	a	a	DET
taxlaw-2862	655	12	threshold	threshold	NOUN
taxlaw-2862	655	13	value	value	NOUN
taxlaw-2862	655	14	that	that	PRON
taxlaw-2862	655	15	is	be	AUX
taxlaw-2862	655	16	less	less	ADJ
taxlaw-2862	655	17	than	than	ADP
taxlaw-2862	655	18	(	(	PUNCT
taxlaw-2862	655	19	adjusted	adjust	VERB
taxlaw-2862	655	20	)	)	PUNCT
taxlaw-2862	655	21	$	$	SYM
taxlaw-2862	655	22	50,000	50,000	NUM
taxlaw-2862	655	23	us.139	us.139	NOUN
taxlaw-2862	655	24	on	on	ADP
taxlaw-2862	655	25	the	the	DET
taxlaw-2862	655	26	other	other	ADJ
taxlaw-2862	655	27	hand	hand	NOUN
taxlaw-2862	655	28	,	,	PUNCT
taxlaw-2862	655	29	a	a	DET
taxlaw-2862	655	30	number	number	NOUN
taxlaw-2862	655	31	of	of	ADP
taxlaw-2862	655	32	countries	country	NOUN
taxlaw-2862	655	33	(	(	PUNCT
taxlaw-2862	655	34	france	france	PROPN
taxlaw-2862	655	35	,	,	PUNCT
taxlaw-2862	655	36	japan	japan	PROPN
taxlaw-2862	655	37	,	,	PUNCT
taxlaw-2862	655	38	poland	poland	PROPN
taxlaw-2862	655	39	,	,	PUNCT
taxlaw-2862	655	40	slovak	slovak	ADJ
taxlaw-2862	655	41	republic	republic	NOUN
taxlaw-2862	655	42	,	,	PUNCT
taxlaw-2862	655	43	uk	uk	PROPN
taxlaw-2862	655	44	)	)	PUNCT
taxlaw-2862	655	45	are	be	AUX
taxlaw-2862	655	46	high	high	ADJ
taxlaw-2862	655	47	-	-	PUNCT
taxlaw-2862	655	48	threshold	threshold	NOUN
taxlaw-2862	655	49	outliers	outlier	NOUN
taxlaw-2862	655	50	,	,	PUNCT
taxlaw-2862	655	51	with	with	ADP
taxlaw-2862	655	52	thresholds	threshold	NOUN
taxlaw-2862	655	53	in	in	ADP
taxlaw-2862	655	54	excess	excess	NOUN
taxlaw-2862	655	55	of	of	ADP
taxlaw-2862	655	56	$	$	SYM
taxlaw-2862	655	57	100,000	100,000	NUM
taxlaw-2862	655	58	.	.	PUNCT
taxlaw-2862	656	1	moreover	moreover	ADV
taxlaw-2862	656	2	,	,	PUNCT
taxlaw-2862	656	3	between	between	ADP
taxlaw-2862	656	4	2016	2016	NUM
taxlaw-2862	656	5	and	and	CCONJ
taxlaw-2862	656	6	2018	2018	NUM
taxlaw-2862	656	7	there	there	PRON
taxlaw-2862	656	8	have	have	AUX
taxlaw-2862	656	9	been	be	AUX
taxlaw-2862	656	10	some	some	DET
taxlaw-2862	656	11	significant	significant	ADJ
taxlaw-2862	656	12	increases	increase	NOUN
taxlaw-2862	656	13	in	in	ADP
taxlaw-2862	656	14	thresholds	threshold	NOUN
taxlaw-2862	656	15	that	that	PRON
taxlaw-2862	656	16	have	have	VERB
taxlaw-2862	656	17	occurred:140	occurred:140	PROPN
taxlaw-2862	656	18	estonia	estonia	PROPN
taxlaw-2862	656	19	from	from	ADP
taxlaw-2862	656	20	16,000	16,000	NUM
taxlaw-2862	656	21	eur	eur	NOUN
taxlaw-2862	656	22	to	to	ADP
taxlaw-2862	656	23	40,000	40,000	NUM
taxlaw-2862	656	24	eur	eur	NOUN
taxlaw-2862	656	25	,	,	PUNCT
taxlaw-2862	656	26	hungary	hungary	NOUN
taxlaw-2862	656	27	from	from	ADP
taxlaw-2862	656	28	6,000	6,000	NUM
taxlaw-2862	656	29	to	to	PART
taxlaw-2862	656	30	8,000	8,000	NUM
taxlaw-2862	656	31	huf	huf	NOUN
taxlaw-2862	656	32	,	,	PUNCT
taxlaw-2862	656	33	latvia	latvia	PROPN
taxlaw-2862	656	34	from	from	ADP
taxlaw-2862	656	35	40,000	40,000	NUM
taxlaw-2862	656	36	eur	eur	NOUN
taxlaw-2862	656	37	to	to	ADP
taxlaw-2862	656	38	50,000	50,000	NUM
taxlaw-2862	656	39	,	,	PUNCT
taxlaw-2862	656	40	poland	poland	PROPN
taxlaw-2862	656	41	from	from	ADP
taxlaw-2862	656	42	150,000	150,000	NUM
taxlaw-2862	656	43	to	to	PART
taxlaw-2862	656	44	200,000	200,000	NUM
taxlaw-2862	656	45	pln	pln	NOUN
taxlaw-2862	656	46	,	,	PUNCT
taxlaw-2862	656	47	and	and	CCONJ
taxlaw-2862	656	48	sweden	sweden	VERB
taxlaw-2862	656	49	from	from	ADP
taxlaw-2862	656	50	zero	zero	NUM
taxlaw-2862	656	51	to	to	ADP
taxlaw-2862	656	52	about	about	ADP
taxlaw-2862	656	53	$	$	SYM
taxlaw-2862	656	54	3,000.141	3,000.141	NUM
taxlaw-2862	656	55	as	as	ADP
taxlaw-2862	656	56	an	an	DET
taxlaw-2862	656	57	example	example	NOUN
taxlaw-2862	656	58	of	of	ADP
taxlaw-2862	656	59	increases	increase	NOUN
taxlaw-2862	656	60	farther	far	ADV
taxlaw-2862	656	61	back	back	ADV
taxlaw-2862	656	62	in	in	ADP
taxlaw-2862	656	63	time	time	NOUN
taxlaw-2862	656	64	,	,	PUNCT
taxlaw-2862	656	65	in	in	ADP
taxlaw-2862	656	66	2007	2007	NUM
taxlaw-2862	656	67	,	,	PUNCT
taxlaw-2862	656	68	australia	australia	PROPN
taxlaw-2862	656	69	increased	increase	VERB
taxlaw-2862	656	70	its	its	PRON
taxlaw-2862	656	71	threshold	threshold	NOUN
taxlaw-2862	656	72	from	from	ADP
taxlaw-2862	656	73	$	$	SYM
taxlaw-2862	656	74	50,000	50,000	NUM
taxlaw-2862	656	75	to	to	PART
taxlaw-2862	656	76	$	$	SYM
taxlaw-2862	656	77	75,000	75,000	NUM
taxlaw-2862	656	78	aud.142	aud.142	NOUN
taxlaw-2862	656	79	looking	look	VERB
taxlaw-2862	656	80	outside	outside	ADP
taxlaw-2862	656	81	of	of	ADP
taxlaw-2862	656	82	the	the	DET
taxlaw-2862	656	83	oecd	oecd	PROPN
taxlaw-2862	656	84	,	,	PUNCT
taxlaw-2862	656	85	a	a	DET
taxlaw-2862	656	86	number	number	NOUN
taxlaw-2862	656	87	of	of	ADP
taxlaw-2862	656	88	new	new	ADJ
taxlaw-2862	656	89	vats	vat	NOUN
taxlaw-2862	656	90	have	have	AUX
taxlaw-2862	656	91	been	be	AUX
taxlaw-2862	656	92	adopted	adopt	VERB
taxlaw-2862	656	93	in	in	ADP
taxlaw-2862	656	94	recent	recent	ADJ
taxlaw-2862	656	95	years	year	NOUN
taxlaw-2862	656	96	with	with	ADP
taxlaw-2862	656	97	low	low	ADJ
taxlaw-2862	656	98	to	to	ADP
taxlaw-2862	656	99	moderate	moderate	ADJ
taxlaw-2862	656	100	thresholds	threshold	NOUN
taxlaw-2862	656	101	,	,	PUNCT
taxlaw-2862	656	102	and	and	CCONJ
taxlaw-2862	656	103	existing	exist	VERB
taxlaw-2862	656	104	thresholds	threshold	NOUN
taxlaw-2862	656	105	have	have	AUX
taxlaw-2862	656	106	been	be	AUX
taxlaw-2862	656	107	increased.143	increased.143	VERB
taxlaw-2862	656	108	tanzania	tanzania	PROPN
taxlaw-2862	656	109	and	and	CCONJ
taxlaw-2862	656	110	zambia	zambia	PROPN
taxlaw-2862	656	111	increased	increase	VERB
taxlaw-2862	656	112	their	their	PRON
taxlaw-2862	656	113	thresholds	threshold	NOUN
taxlaw-2862	656	114	in	in	ADP
taxlaw-2862	656	115	the	the	DET
taxlaw-2862	656	116	early	early	ADJ
taxlaw-2862	656	117	2000s.144	2000s.144	NUM
taxlaw-2862	656	118	bangladesh	bangladesh	NOUN
taxlaw-2862	656	119	’s	’s	PART
taxlaw-2862	656	120	vat	vat	NOUN
taxlaw-2862	656	121	was	be	AUX
taxlaw-2862	656	122	adopted	adopt	VERB
taxlaw-2862	656	123	with	with	ADP
taxlaw-2862	656	124	a	a	DET
taxlaw-2862	656	125	threshold	threshold	NOUN
taxlaw-2862	656	126	of	of	ADP
taxlaw-2862	656	127	about	about	ADV
taxlaw-2862	656	128	$	$	SYM
taxlaw-2862	656	129	5,000	5,000	NUM
taxlaw-2862	656	130	us	we	PRON
taxlaw-2862	656	131	in	in	ADP
taxlaw-2862	656	132	1991	1991	NUM
taxlaw-2862	656	133	,	,	PUNCT
taxlaw-2862	656	134	but	but	CCONJ
taxlaw-2862	656	135	was	be	AUX
taxlaw-2862	656	136	progressively	progressively	ADV
taxlaw-2862	656	137	raised	raise	VERB
taxlaw-2862	656	138	through	through	ADP
taxlaw-2862	656	139	amending	amend	VERB
taxlaw-2862	656	140	legislation	legislation	NOUN
taxlaw-2862	656	141	:	:	PUNCT
taxlaw-2862	656	142	the	the	DET
taxlaw-2862	656	143	current	current	ADJ
taxlaw-2862	656	144	statute	statute	NOUN
taxlaw-2862	656	145	has	have	VERB
taxlaw-2862	656	146	a	a	DET
taxlaw-2862	656	147	threshold	threshold	NOUN
taxlaw-2862	656	148	of	of	ADP
taxlaw-2862	656	149	approximately	approximately	ADV
taxlaw-2862	656	150	$	$	SYM
taxlaw-2862	656	151	29,500	29,500	NUM
taxlaw-2862	656	152	for	for	ADP
taxlaw-2862	656	153	enlistment	enlistment	NOUN
taxlaw-2862	656	154	and	and	CCONJ
taxlaw-2862	656	155	$	$	SYM
taxlaw-2862	656	156	98,500	98,500	NUM
taxlaw-2862	656	157	for	for	ADP
taxlaw-2862	656	158	registration.145	registration.145	NOUN
taxlaw-2862	656	159	and	and	CCONJ
taxlaw-2862	656	160	the	the	DET
taxlaw-2862	656	161	planned	planned	ADJ
taxlaw-2862	656	162	139	139	NUM
taxlaw-2862	656	163	see	see	NOUN
taxlaw-2862	656	164	oecd	oecd	PROPN
taxlaw-2862	656	165	,	,	PUNCT
taxlaw-2862	656	166	table	table	NOUN
taxlaw-2862	656	167	2.a2.3	2.a2.3	PROPN
taxlaw-2862	656	168	.	.	PUNCT
taxlaw-2862	657	1	annual	annual	ADJ
taxlaw-2862	657	2	turnover	turnover	NOUN
taxlaw-2862	657	3	concessions	concession	NOUN
taxlaw-2862	657	4	for	for	ADP
taxlaw-2862	657	5	vat	vat	NOUN
taxlaw-2862	657	6	/	/	SYM
taxlaw-2862	657	7	gst	gst	NOUN
taxlaw-2862	657	8	registration	registration	NOUN
taxlaw-2862	657	9	and	and	CCONJ
taxlaw-2862	657	10	collection	collection	NOUN
taxlaw-2862	657	11	(	(	PUNCT
taxlaw-2862	657	12	domestic	domestic	ADJ
taxlaw-2862	657	13	businesses	business	NOUN
taxlaw-2862	657	14	)	)	PUNCT
taxlaw-2862	657	15	,	,	PUNCT
taxlaw-2862	657	16	http://www.oecd.org/ctp/consumption/table-2-a2-3-vat-annual-turnoverconcessions-vat-registration-collection-2018.xlsx	http://www.oecd.org/ctp/consumption/table-2-a2-3-vat-annual-turnoverconcessions-vat-registration-collection-2018.xlsx	VERB
taxlaw-2862	658	1	[	[	X
taxlaw-2862	658	2	https://perma.cc/e5e6-t25j	https://perma.cc/e5e6-t25j	X
taxlaw-2862	658	3	]	]	X
taxlaw-2862	658	4	(	(	PUNCT
taxlaw-2862	658	5	last	last	ADJ
taxlaw-2862	658	6	visited	visit	VERB
taxlaw-2862	658	7	apr	apr	NOUN
taxlaw-2862	658	8	.	.	PROPN
taxlaw-2862	659	1	7	7	NUM
taxlaw-2862	659	2	,	,	PUNCT
taxlaw-2862	659	3	2018	2018	NUM
taxlaw-2862	659	4	)	)	PUNCT
taxlaw-2862	659	5	(	(	PUNCT
taxlaw-2862	659	6	showing	show	VERB
taxlaw-2862	659	7	the	the	DET
taxlaw-2862	659	8	20	20	NUM
taxlaw-2862	659	9	of	of	ADP
taxlaw-2862	659	10	33	33	NUM
taxlaw-2862	659	11	oecd	oecd	PROPN
taxlaw-2862	659	12	countries	country	NOUN
taxlaw-2862	659	13	had	have	VERB
taxlaw-2862	659	14	a	a	DET
taxlaw-2862	659	15	us	we	PRON
taxlaw-2862	659	16	$	$	SYM
taxlaw-2862	659	17	ppp	ppp	NOUN
taxlaw-2862	659	18	-	-	PUNCT
taxlaw-2862	659	19	adjusted	adjust	VERB
taxlaw-2862	659	20	threshold	threshold	NOUN
taxlaw-2862	659	21	below	below	ADP
taxlaw-2862	659	22	$	$	SYM
taxlaw-2862	659	23	50,000	50,000	NUM
taxlaw-2862	659	24	as	as	ADP
taxlaw-2862	659	25	of	of	ADP
taxlaw-2862	659	26	the	the	DET
taxlaw-2862	659	27	beginning	beginning	NOUN
taxlaw-2862	659	28	of	of	ADP
taxlaw-2862	659	29	2018	2018	NUM
taxlaw-2862	659	30	)	)	PUNCT
taxlaw-2862	659	31	.	.	PUNCT
taxlaw-2862	660	1	140	140	NUM
taxlaw-2862	660	2	see	see	VERB
taxlaw-2862	660	3	oecd	oecd	PROPN
taxlaw-2862	660	4	tax	tax	NOUN
taxlaw-2862	660	5	database	database	NOUN
taxlaw-2862	660	6	,	,	PUNCT
taxlaw-2862	660	7	supra	supra	PROPN
taxlaw-2862	660	8	note	note	PROPN
taxlaw-2862	660	9	138	138	NUM
taxlaw-2862	660	10	(	(	PUNCT
taxlaw-2862	660	11	comparison	comparison	NOUN
taxlaw-2862	660	12	of	of	ADP
taxlaw-2862	660	13	country	country	NOUN
taxlaw-2862	660	14	data	datum	NOUN
taxlaw-2862	660	15	on	on	ADP
taxlaw-2862	660	16	2018	2018	NUM
taxlaw-2862	660	17	tab	tab	NOUN
taxlaw-2862	660	18	with	with	ADP
taxlaw-2862	660	19	that	that	PRON
taxlaw-2862	660	20	of	of	ADP
taxlaw-2862	660	21	2016	2016	NUM
taxlaw-2862	660	22	tab	tab	NOUN
taxlaw-2862	660	23	)	)	PUNCT
taxlaw-2862	660	24	.	.	PUNCT
taxlaw-2862	661	1	141	141	NUM
taxlaw-2862	661	2	in	in	ADP
taxlaw-2862	661	3	2008	2008	NUM
taxlaw-2862	661	4	,	,	PUNCT
taxlaw-2862	661	5	the	the	DET
taxlaw-2862	661	6	eu	eu	PROPN
taxlaw-2862	661	7	introduced	introduce	VERB
taxlaw-2862	661	8	the	the	DET
taxlaw-2862	661	9	small	small	ADJ
taxlaw-2862	661	10	business	business	PROPN
taxlaw-2862	661	11	act	act	PROPN
taxlaw-2862	661	12	,	,	PUNCT
taxlaw-2862	661	13	entitled	entitle	VERB
taxlaw-2862	661	14	“	"	PUNCT
taxlaw-2862	661	15	think	think	VERB
taxlaw-2862	661	16	small	small	ADJ
taxlaw-2862	661	17	first”—a	first”—a	NOUN
taxlaw-2862	661	18	small	small	ADJ
taxlaw-2862	661	19	business	business	NOUN
taxlaw-2862	661	20	act	act	NOUN
taxlaw-2862	661	21	for	for	ADP
taxlaw-2862	661	22	europe	europe	PROPN
taxlaw-2862	661	23	.	.	PUNCT
taxlaw-2862	662	1	commission	commission	PROPN
taxlaw-2862	662	2	of	of	ADP
taxlaw-2862	662	3	the	the	DET
taxlaw-2862	662	4	european	european	ADJ
taxlaw-2862	662	5	communities	community	NOUN
taxlaw-2862	662	6	,	,	PUNCT
taxlaw-2862	662	7	“	"	PUNCT
taxlaw-2862	662	8	think	think	VERB
taxlaw-2862	662	9	small	small	ADJ
taxlaw-2862	662	10	first”—a	first”—a	NOUN
taxlaw-2862	662	11	small	small	ADJ
taxlaw-2862	662	12	business	business	NOUN
taxlaw-2862	662	13	act	act	NOUN
taxlaw-2862	662	14	for	for	ADP
taxlaw-2862	662	15	europe	europe	PROPN
taxlaw-2862	662	16	,	,	PUNCT
taxlaw-2862	662	17	com	com	NOUN
taxlaw-2862	662	18	(	(	PUNCT
taxlaw-2862	662	19	2008	2008	NUM
taxlaw-2862	662	20	)	)	PUNCT
taxlaw-2862	662	21	394	394	NUM
taxlaw-2862	662	22	final	final	ADJ
taxlaw-2862	662	23	(	(	PUNCT
taxlaw-2862	662	24	june	june	PROPN
taxlaw-2862	662	25	2008	2008	NUM
taxlaw-2862	662	26	)	)	PUNCT
taxlaw-2862	662	27	.	.	PUNCT
taxlaw-2862	663	1	one	one	NUM
taxlaw-2862	663	2	of	of	ADP
taxlaw-2862	663	3	its	its	PRON
taxlaw-2862	663	4	main	main	ADJ
taxlaw-2862	663	5	goals	goal	NOUN
taxlaw-2862	663	6	was	be	AUX
taxlaw-2862	663	7	to	to	PART
taxlaw-2862	663	8	simplify	simplify	VERB
taxlaw-2862	663	9	the	the	DET
taxlaw-2862	663	10	regulatory	regulatory	ADJ
taxlaw-2862	663	11	and	and	CCONJ
taxlaw-2862	663	12	policy	policy	NOUN
taxlaw-2862	663	13	environment	environment	NOUN
taxlaw-2862	663	14	for	for	ADP
taxlaw-2862	663	15	small	small	ADJ
taxlaw-2862	663	16	and	and	CCONJ
taxlaw-2862	663	17	medium	medium	ADJ
taxlaw-2862	663	18	sized	sized	ADJ
taxlaw-2862	663	19	enterprises	enterprise	NOUN
taxlaw-2862	663	20	in	in	ADP
taxlaw-2862	663	21	the	the	DET
taxlaw-2862	663	22	eu	eu	PROPN
taxlaw-2862	663	23	;	;	PUNCT
taxlaw-2862	663	24	it	it	PRON
taxlaw-2862	663	25	invited	invite	VERB
taxlaw-2862	663	26	member	member	NOUN
taxlaw-2862	663	27	states	state	NOUN
taxlaw-2862	663	28	to	to	PART
taxlaw-2862	663	29	reduce	reduce	VERB
taxlaw-2862	663	30	the	the	DET
taxlaw-2862	663	31	administrative	administrative	ADJ
taxlaw-2862	663	32	burden	burden	NOUN
taxlaw-2862	663	33	on	on	ADP
taxlaw-2862	663	34	smes	sme	NOUN
taxlaw-2862	663	35	by	by	ADP
taxlaw-2862	663	36	permitting	permit	VERB
taxlaw-2862	663	37	them	they	PRON
taxlaw-2862	663	38	to	to	PART
taxlaw-2862	663	39	raise	raise	VERB
taxlaw-2862	663	40	their	their	PRON
taxlaw-2862	663	41	vat	vat	NOUN
taxlaw-2862	663	42	thresholds	threshold	VERB
taxlaw-2862	663	43	up	up	ADP
taxlaw-2862	663	44	to	to	PART
taxlaw-2862	663	45	€	€	SYM
taxlaw-2862	663	46	100	100	NUM
taxlaw-2862	663	47	,	,	PUNCT
taxlaw-2862	663	48	000	000	NUM
taxlaw-2862	663	49	.	.	PUNCT
taxlaw-2862	664	1	i	i	PRON
taxlaw-2862	664	2	d.	d.	PROPN
taxlaw-2862	664	3	at	at	ADP
taxlaw-2862	664	4	§	§	PROPN
taxlaw-2862	664	5	2.iii	2.iii	X
taxlaw-2862	664	6	(	(	PUNCT
taxlaw-2862	664	7	“	"	PUNCT
taxlaw-2862	664	8	adopt	adopt	VERB
taxlaw-2862	664	9	the	the	DET
taxlaw-2862	664	10	commission	commission	NOUN
taxlaw-2862	664	11	proposal	proposal	NOUN
taxlaw-2862	664	12	which	which	PRON
taxlaw-2862	664	13	would	would	AUX
taxlaw-2862	664	14	permit	permit	VERB
taxlaw-2862	664	15	member	member	NOUN
taxlaw-2862	664	16	states	state	NOUN
taxlaw-2862	664	17	to	to	PART
taxlaw-2862	664	18	increase	increase	VERB
taxlaw-2862	664	19	the	the	DET
taxlaw-2862	664	20	threshold	threshold	NOUN
taxlaw-2862	664	21	for	for	ADP
taxlaw-2862	664	22	vat	vat	NOUN
taxlaw-2862	664	23	registration	registration	NOUN
taxlaw-2862	664	24	to	to	ADP
taxlaw-2862	664	25	€	€	SYM
taxlaw-2862	664	26	100	100	NUM
taxlaw-2862	664	27	000	000	NUM
taxlaw-2862	664	28	”	"	PUNCT
taxlaw-2862	664	29	)	)	PUNCT
taxlaw-2862	664	30	.	.	PUNCT
taxlaw-2862	665	1	142	142	NUM
taxlaw-2862	665	2	see	see	VERB
taxlaw-2862	665	3	a	a	DET
taxlaw-2862	665	4	new	new	ADJ
taxlaw-2862	665	5	tax	tax	NOUN
taxlaw-2862	665	6	system	system	NOUN
taxlaw-2862	665	7	(	(	PUNCT
taxlaw-2862	665	8	goods	good	NOUN
taxlaw-2862	665	9	and	and	CCONJ
taxlaw-2862	665	10	services	service	NOUN
taxlaw-2862	665	11	tax	tax	NOUN
taxlaw-2862	665	12	)	)	PUNCT
taxlaw-2862	665	13	act	act	NOUN
taxlaw-2862	665	14	1999	1999	NUM
taxlaw-2862	665	15	,	,	PUNCT
taxlaw-2862	665	16	compilation	compilation	NOUN
taxlaw-2862	665	17	no	no	NOUN
taxlaw-2862	665	18	.	.	PROPN
taxlaw-2862	665	19	68	68	NUM
taxlaw-2862	665	20	(	(	PUNCT
taxlaw-2862	665	21	2016	2016	NUM
taxlaw-2862	665	22	)	)	PUNCT
taxlaw-2862	665	23	(	(	PUNCT
taxlaw-2862	665	24	cth	cth	X
taxlaw-2862	665	25	)	)	PUNCT
taxlaw-2862	665	26	(	(	PUNCT
taxlaw-2862	665	27	austl	austl	NOUN
taxlaw-2862	665	28	.	.	PUNCT
taxlaw-2862	665	29	)	)	PUNCT
taxlaw-2862	665	30	,	,	PUNCT
taxlaw-2862	665	31	available	available	ADJ
taxlaw-2862	665	32	at	at	ADP
taxlaw-2862	665	33	https://www.legislation.gov.au/details/c2016c00695	https://www.legislation.gov.au/details/c2016c00695	PROPN
taxlaw-2862	665	34	[	[	X
taxlaw-2862	665	35	https://perma.cc/l4e4-4r79	https://perma.cc/l4e4-4r79	NOUN
taxlaw-2862	665	36	]	]	PUNCT
taxlaw-2862	665	37	.	.	PUNCT
taxlaw-2862	666	1	however	however	ADV
taxlaw-2862	666	2	,	,	PUNCT
taxlaw-2862	666	3	australia	australia	PROPN
taxlaw-2862	666	4	’s	’s	PART
taxlaw-2862	666	5	black	black	ADJ
taxlaw-2862	666	6	economy	economy	NOUN
taxlaw-2862	666	7	taskforce	taskforce	NOUN
taxlaw-2862	666	8	’s	’s	PART
taxlaw-2862	666	9	interim	interim	ADJ
taxlaw-2862	666	10	report	report	NOUN
taxlaw-2862	666	11	asked	ask	VERB
taxlaw-2862	666	12	whether	whether	SCONJ
taxlaw-2862	666	13	lowering	lower	VERB
taxlaw-2862	666	14	the	the	DET
taxlaw-2862	666	15	gst	gst	NOUN
taxlaw-2862	666	16	threshold	threshold	NOUN
taxlaw-2862	666	17	might	might	AUX
taxlaw-2862	666	18	be	be	AUX
taxlaw-2862	666	19	warranted	warrant	VERB
taxlaw-2862	666	20	due	due	ADJ
taxlaw-2862	666	21	to	to	ADP
taxlaw-2862	666	22	“	"	PUNCT
taxlaw-2862	666	23	technological	technological	ADJ
taxlaw-2862	666	24	developments	development	NOUN
taxlaw-2862	666	25	since	since	SCONJ
taxlaw-2862	666	26	the	the	DET
taxlaw-2862	666	27	tax	tax	NOUN
taxlaw-2862	666	28	was	be	AUX
taxlaw-2862	666	29	introduced	introduce	VERB
taxlaw-2862	666	30	.	.	PUNCT
taxlaw-2862	666	31	”	"	PUNCT
taxlaw-2862	667	1	see	see	VERB
taxlaw-2862	667	2	black	black	ADJ
taxlaw-2862	667	3	economy	economy	NOUN
taxlaw-2862	667	4	taskforce	taskforce	NOUN
taxlaw-2862	667	5	,	,	PUNCT
taxlaw-2862	667	6	interim	interim	ADJ
taxlaw-2862	667	7	report	report	NOUN
taxlaw-2862	667	8	47	47	NUM
taxlaw-2862	667	9	(	(	PUNCT
taxlaw-2862	667	10	mar	mar	PROPN
taxlaw-2862	667	11	.	.	PROPN
taxlaw-2862	667	12	2017	2017	NUM
taxlaw-2862	667	13	)	)	PUNCT
taxlaw-2862	667	14	,	,	PUNCT
taxlaw-2862	667	15	https://consult.treasury.gov.au/tax-framework-division/blackeconomy-taskforce/supporting_documents/be_ir.pdf	https://consult.treasury.gov.au/tax-framework-division/blackeconomy-taskforce/supporting_documents/be_ir.pdf	X
taxlaw-2862	668	1	[	[	X
taxlaw-2862	668	2	https://perma.cc/7z8y-ll8j	https://perma.cc/7z8y-ll8j	NOUN
taxlaw-2862	668	3	]	]	PUNCT
taxlaw-2862	668	4	.	.	PUNCT
taxlaw-2862	669	1	143	143	NUM
taxlaw-2862	669	2	for	for	ADP
taxlaw-2862	669	3	instance	instance	NOUN
taxlaw-2862	669	4	,	,	PUNCT
taxlaw-2862	669	5	laos	laos	PROPN
taxlaw-2862	669	6	adopted	adopt	VERB
taxlaw-2862	669	7	a	a	DET
taxlaw-2862	669	8	vat	vat	NOUN
taxlaw-2862	669	9	in	in	ADP
taxlaw-2862	669	10	2009	2009	NUM
taxlaw-2862	669	11	with	with	ADP
taxlaw-2862	669	12	a	a	DET
taxlaw-2862	669	13	threshold	threshold	NOUN
taxlaw-2862	669	14	of	of	ADP
taxlaw-2862	669	15	$	$	SYM
taxlaw-2862	669	16	49,000	49,000	NUM
taxlaw-2862	669	17	us	us	PROPN
taxlaw-2862	669	18	(	(	PUNCT
taxlaw-2862	669	19	4	4	NUM
taxlaw-2862	669	20	million	million	NUM
taxlaw-2862	669	21	laotian	laotian	ADJ
taxlaw-2862	669	22	kip	kip	PROPN
taxlaw-2862	669	23	)	)	PUNCT
taxlaw-2862	669	24	.	.	PUNCT
taxlaw-2862	670	1	see	see	VERB
taxlaw-2862	670	2	pricewaterhousecoopers	pricewaterhousecooper	NOUN
taxlaw-2862	670	3	,	,	PUNCT
taxlaw-2862	670	4	lao	lao	PROPN
taxlaw-2862	670	5	pdr	pdr	PROPN
taxlaw-2862	670	6	:	:	PUNCT
taxlaw-2862	670	7	value	value	NOUN
taxlaw-2862	670	8	-	-	PUNCT
taxlaw-2862	670	9	added	add	VERB
taxlaw-2862	670	10	tax	tax	NOUN
taxlaw-2862	670	11	(	(	PUNCT
taxlaw-2862	670	12	2013	2013	NUM
taxlaw-2862	670	13	)	)	PUNCT
taxlaw-2862	670	14	,	,	PUNCT
taxlaw-2862	670	15	http://taxsummaries.pwc.com/id/lao-pdr-corporate-other-taxes	http://taxsummaries.pwc.com/id/lao-pdr-corporate-other-taxes	PROPN
taxlaw-2862	671	1	[	[	X
taxlaw-2862	671	2	https://perma.cc/s6jp-9w8w	https://perma.cc/s6jp-9w8w	X
taxlaw-2862	671	3	]	]	X
taxlaw-2862	671	4	(	(	PUNCT
taxlaw-2862	671	5	last	last	ADJ
taxlaw-2862	671	6	updated	update	VERB
taxlaw-2862	671	7	dec	dec	PROPN
taxlaw-2862	671	8	.	.	PROPN
taxlaw-2862	671	9	18	18	NUM
taxlaw-2862	671	10	,	,	PUNCT
taxlaw-2862	671	11	2017	2017	NUM
taxlaw-2862	671	12	)	)	PUNCT
taxlaw-2862	671	13	..	..	PUNCT
taxlaw-2862	672	1	see	see	VERB
taxlaw-2862	672	2	also	also	ADV
taxlaw-2862	672	3	thresholds	threshold	VERB
taxlaw-2862	672	4	of	of	ADP
taxlaw-2862	672	5	other	other	ADJ
taxlaw-2862	672	6	recently	recently	ADV
taxlaw-2862	672	7	-	-	PUNCT
taxlaw-2862	672	8	adopted	adopt	VERB
taxlaw-2862	672	9	countries	country	NOUN
taxlaw-2862	672	10	:	:	PUNCT
taxlaw-2862	672	11	gambia	gambia	PROPN
taxlaw-2862	672	12	(	(	PUNCT
taxlaw-2862	672	13	2013	2013	NUM
taxlaw-2862	672	14	)	)	PUNCT
taxlaw-2862	672	15	,	,	PUNCT
taxlaw-2862	672	16	saint	saint	NOUN
taxlaw-2862	672	17	kitts	kitts	PROPN
taxlaw-2862	672	18	and	and	CCONJ
taxlaw-2862	672	19	nevis	nevis	NOUN
taxlaw-2862	672	20	(	(	PUNCT
taxlaw-2862	672	21	2010	2010	NUM
taxlaw-2862	672	22	)	)	PUNCT
taxlaw-2862	672	23	,	,	PUNCT
taxlaw-2862	672	24	congo	congo	NOUN
taxlaw-2862	672	25	(	(	PUNCT
taxlaw-2862	672	26	2012	2012	NUM
taxlaw-2862	672	27	)	)	PUNCT
taxlaw-2862	672	28	,	,	PUNCT
taxlaw-2862	672	29	seychelles	seychelle	NOUN
taxlaw-2862	672	30	(	(	PUNCT
taxlaw-2862	672	31	2012	2012	NUM
taxlaw-2862	672	32	)	)	PUNCT
taxlaw-2862	672	33	,	,	PUNCT
taxlaw-2862	672	34	niue	niue	NOUN
taxlaw-2862	672	35	(	(	PUNCT
taxlaw-2862	672	36	2009	2009	NUM
taxlaw-2862	672	37	)	)	PUNCT
taxlaw-2862	672	38	,	,	PUNCT
taxlaw-2862	672	39	grenada	grenada	PROPN
taxlaw-2862	672	40	(	(	PUNCT
taxlaw-2862	672	41	2010	2010	NUM
taxlaw-2862	672	42	)	)	PUNCT
taxlaw-2862	672	43	,	,	PUNCT
taxlaw-2862	672	44	sierra	sierra	PROPN
taxlaw-2862	672	45	leone	leone	PROPN
taxlaw-2862	672	46	(	(	PUNCT
taxlaw-2862	672	47	2009	2009	NUM
taxlaw-2862	672	48	)	)	PUNCT
taxlaw-2862	672	49	,	,	PUNCT
taxlaw-2862	672	50	in	in	ADP
taxlaw-2862	672	51	royal	royal	PROPN
taxlaw-2862	672	52	malaysian	malaysian	ADJ
taxlaw-2862	672	53	customs	customs	PROPN
taxlaw-2862	672	54	dep’t	dep’t	PROPN
taxlaw-2862	672	55	,	,	PUNCT
taxlaw-2862	672	56	malaysia	malaysia	PROPN
taxlaw-2862	672	57	goods	good	NOUN
taxlaw-2862	672	58	&	&	CCONJ
taxlaw-2862	672	59	services	services	PROPN
taxlaw-2862	672	60	tax	tax	NOUN
taxlaw-2862	672	61	(	(	PUNCT
taxlaw-2862	672	62	gst	gst	NOUN
taxlaw-2862	672	63	)	)	PUNCT
taxlaw-2862	672	64	,	,	PUNCT
taxlaw-2862	672	65	(	(	PUNCT
taxlaw-2862	672	66	jan	jan	PROPN
taxlaw-2862	672	67	.	.	PROPN
taxlaw-2862	672	68	24	24	NUM
taxlaw-2862	672	69	2014	2014	NUM
taxlaw-2862	672	70	)	)	PUNCT
taxlaw-2862	672	71	,	,	PUNCT
taxlaw-2862	672	72	http://gst.customs.gov.my/en/gst/pages/gst_ci.aspx	http://gst.customs.gov.my/en/gst/pages/gst_ci.aspx	X
taxlaw-2862	672	73	[	[	X
taxlaw-2862	672	74	https://perma.cc/7xw8-attf	https://perma.cc/7xw8-attf	X
taxlaw-2862	672	75	]	]	X
taxlaw-2862	672	76	.	.	PUNCT
taxlaw-2862	673	1	144	144	NUM
taxlaw-2862	673	2	see	see	VERB
taxlaw-2862	673	3	int’l	int’l	NUM
taxlaw-2862	673	4	monetary	monetary	ADJ
taxlaw-2862	673	5	fund	fund	NOUN
taxlaw-2862	673	6	fiscal	fiscal	PROPN
taxlaw-2862	673	7	affairs	affair	NOUN
taxlaw-2862	673	8	dep’t	dep’t	NOUN
taxlaw-2862	673	9	,	,	PUNCT
taxlaw-2862	673	10	revenue	revenue	NOUN
taxlaw-2862	673	11	mobilization	mobilization	NOUN
taxlaw-2862	673	12	in	in	ADP
taxlaw-2862	673	13	developing	develop	VERB
taxlaw-2862	673	14	countries	country	NOUN
taxlaw-2862	673	15	63	63	NUM
taxlaw-2862	673	16	-	-	SYM
taxlaw-2862	673	17	64	64	NUM
taxlaw-2862	673	18	,	,	PUNCT
taxlaw-2862	673	19	70	70	NUM
taxlaw-2862	673	20	(	(	PUNCT
taxlaw-2862	673	21	2011	2011	NUM
taxlaw-2862	673	22	)	)	PUNCT
taxlaw-2862	673	23	,	,	PUNCT
taxlaw-2862	673	24	https://www.imf.org/external/np/pp/eng/2011/030811.pdf	https://www.imf.org/external/np/pp/eng/2011/030811.pdf	PROPN
taxlaw-2862	674	1	[	[	X
taxlaw-2862	674	2	https://perma.cc/b82e-ctf4	https://perma.cc/b82e-ctf4	PROPN
taxlaw-2862	674	3	]	]	X
taxlaw-2862	674	4	.	.	PUNCT
taxlaw-2862	675	1	145	145	NUM
taxlaw-2862	675	2	see	see	VERB
taxlaw-2862	675	3	nahida	nahida	PROPN
taxlaw-2862	675	4	faridy	faridy	VERB
taxlaw-2862	675	5	et	et	PROPN
taxlaw-2862	675	6	al	al	PROPN
taxlaw-2862	675	7	.	.	PROPN
taxlaw-2862	675	8	,	,	PUNCT
taxlaw-2862	675	9	complexity	complexity	NOUN
taxlaw-2862	675	10	,	,	PUNCT
taxlaw-2862	675	11	compliance	compliance	NOUN
taxlaw-2862	675	12	costs	cost	NOUN
taxlaw-2862	675	13	and	and	CCONJ
taxlaw-2862	675	14	non	non	NOUN
taxlaw-2862	675	15	-	-	NOUN
taxlaw-2862	675	16	compliance	compliance	NOUN
taxlaw-2862	675	17	with	with	ADP
taxlaw-2862	675	18	vat	vat	NOUN
taxlaw-2862	675	19	by	by	ADP
taxlaw-2862	675	20	small	small	ADJ
taxlaw-2862	675	21	and	and	CCONJ
taxlaw-2862	675	22	medium	medium	ADJ
taxlaw-2862	675	23	enterprises	enterprise	NOUN
taxlaw-2862	675	24	in	in	ADP
taxlaw-2862	675	25	bangladesh	bangladesh	NOUN
taxlaw-2862	675	26	:	:	PUNCT
taxlaw-2862	675	27	is	be	AUX
taxlaw-2862	675	28	there	there	PRON
taxlaw-2862	675	29	a	a	DET
taxlaw-2862	675	30	relationship	relationship	NOUN
taxlaw-2862	675	31	?	?	PUNCT
taxlaw-2862	675	32	,	,	PUNCT
taxlaw-2862	675	33	29	29	NUM
taxlaw-2862	675	34	austl	austl	NOUN
taxlaw-2862	675	35	.	.	PUNCT
taxlaw-2862	676	1	tax	tax	NOUN
taxlaw-2862	676	2	f.	f.	PROPN
taxlaw-2862	676	3	281	281	NUM
taxlaw-2862	676	4	,	,	PUNCT
taxlaw-2862	676	5	285	285	NUM
taxlaw-2862	676	6	n.15	n.15	PART
taxlaw-2862	676	7	(	(	PUNCT
taxlaw-2862	676	8	2014	2014	NUM
taxlaw-2862	676	9	)	)	PUNCT
taxlaw-2862	676	10	(	(	PUNCT
taxlaw-2862	676	11	describing	describe	VERB
taxlaw-2862	676	12	trajectory	trajectory	NOUN
taxlaw-2862	676	13	of	of	ADP
taxlaw-2862	676	14	thresholds	threshold	NOUN
taxlaw-2862	676	15	)	)	PUNCT
taxlaw-2862	676	16	.	.	PUNCT
taxlaw-2862	677	1	208	208	NUM
taxlaw-2862	677	2	columbia	columbia	PROPN
taxlaw-2862	677	3	journal	journal	PROPN
taxlaw-2862	677	4	of	of	ADP
taxlaw-2862	677	5	tax	tax	NOUN
taxlaw-2862	677	6	law	law	NOUN
taxlaw-2862	677	7	[	[	X
taxlaw-2862	677	8	vol.9:177	vol.9:177	X
taxlaw-2862	677	9	initial	initial	ADJ
taxlaw-2862	677	10	(	(	PUNCT
taxlaw-2862	677	11	phase	phase	NOUN
taxlaw-2862	677	12	one	one	NUM
taxlaw-2862	677	13	)	)	PUNCT
taxlaw-2862	677	14	registration	registration	NOUN
taxlaw-2862	677	15	threshold	threshold	NOUN
taxlaw-2862	677	16	for	for	ADP
taxlaw-2862	677	17	the	the	DET
taxlaw-2862	677	18	gulf	gulf	PROPN
taxlaw-2862	677	19	cooperation	cooperation	NOUN
taxlaw-2862	677	20	council	council	PROPN
taxlaw-2862	677	21	vat	vat	NOUN
taxlaw-2862	677	22	is	be	AUX
taxlaw-2862	677	23	reported	report	VERB
taxlaw-2862	677	24	to	to	PART
taxlaw-2862	677	25	be	be	AUX
taxlaw-2862	677	26	quite	quite	ADV
taxlaw-2862	677	27	high.146	high.146	PROPN
taxlaw-2862	677	28	thus	thus	ADV
taxlaw-2862	677	29	,	,	PUNCT
taxlaw-2862	677	30	higher	high	ADJ
taxlaw-2862	677	31	thresholds	threshold	NOUN
taxlaw-2862	677	32	appear	appear	VERB
taxlaw-2862	677	33	to	to	PART
taxlaw-2862	677	34	be	be	AUX
taxlaw-2862	677	35	gaining	gain	VERB
taxlaw-2862	677	36	traction	traction	NOUN
taxlaw-2862	677	37	,	,	PUNCT
taxlaw-2862	677	38	albeit	albeit	SCONJ
taxlaw-2862	677	39	unevenly	unevenly	ADV
taxlaw-2862	677	40	.	.	PUNCT
taxlaw-2862	678	1	from	from	ADP
taxlaw-2862	678	2	a	a	DET
taxlaw-2862	678	3	normative	normative	ADJ
taxlaw-2862	678	4	(	(	PUNCT
taxlaw-2862	678	5	efficiency	efficiency	NOUN
taxlaw-2862	678	6	)	)	PUNCT
taxlaw-2862	678	7	standpoint	standpoint	NOUN
taxlaw-2862	678	8	,	,	PUNCT
taxlaw-2862	678	9	however	however	ADV
taxlaw-2862	678	10	,	,	PUNCT
taxlaw-2862	678	11	keen	keen	ADJ
taxlaw-2862	678	12	and	and	CCONJ
taxlaw-2862	678	13	mintz	mintz	PROPN
taxlaw-2862	678	14	’s	’s	PART
taxlaw-2862	678	15	conclusions	conclusion	NOUN
taxlaw-2862	678	16	offer	offer	VERB
taxlaw-2862	678	17	no	no	DET
taxlaw-2862	678	18	direct	direct	ADJ
taxlaw-2862	678	19	help	help	NOUN
taxlaw-2862	678	20	concerning	concern	VERB
taxlaw-2862	678	21	whether	whether	SCONJ
taxlaw-2862	678	22	any	any	PRON
taxlaw-2862	678	23	of	of	ADP
taxlaw-2862	678	24	the	the	DET
taxlaw-2862	678	25	countries	country	NOUN
taxlaw-2862	678	26	in	in	ADP
taxlaw-2862	678	27	table	table	NOUN
taxlaw-2862	678	28	1	1	NUM
taxlaw-2862	678	29	have	have	VERB
taxlaw-2862	678	30	a	a	DET
taxlaw-2862	678	31	registration	registration	NOUN
taxlaw-2862	678	32	threshold	threshold	NOUN
taxlaw-2862	678	33	that	that	PRON
taxlaw-2862	678	34	is	be	AUX
taxlaw-2862	678	35	“	"	PUNCT
taxlaw-2862	678	36	too	too	ADV
taxlaw-2862	678	37	low	low	ADJ
taxlaw-2862	678	38	.	.	PUNCT
taxlaw-2862	678	39	”	"	PUNCT
taxlaw-2862	679	1	to	to	PART
taxlaw-2862	679	2	generate	generate	VERB
taxlaw-2862	679	3	the	the	DET
taxlaw-2862	679	4	high	high	ADJ
taxlaw-2862	679	5	-	-	PUNCT
taxlaw-2862	679	6	threshold	threshold	NOUN
taxlaw-2862	679	7	results	result	NOUN
taxlaw-2862	679	8	from	from	ADP
taxlaw-2862	679	9	simulations	simulation	NOUN
taxlaw-2862	679	10	of	of	ADP
taxlaw-2862	679	11	their	their	PRON
taxlaw-2862	679	12	model	model	NOUN
taxlaw-2862	679	13	,	,	PUNCT
taxlaw-2862	679	14	keen	keen	ADJ
taxlaw-2862	679	15	and	and	CCONJ
taxlaw-2862	679	16	mintz	mintz	PROPN
taxlaw-2862	679	17	used	use	VERB
taxlaw-2862	679	18	parameter	parameter	NOUN
taxlaw-2862	679	19	values	value	NOUN
taxlaw-2862	679	20	drawn	draw	VERB
taxlaw-2862	679	21	from	from	ADP
taxlaw-2862	679	22	late-1990s	late-1990s	NOUN
taxlaw-2862	679	23	canadian	canadian	ADJ
taxlaw-2862	679	24	macroeconomic	macroeconomic	ADJ
taxlaw-2862	679	25	estimates	estimate	NOUN
taxlaw-2862	679	26	.	.	PUNCT
taxlaw-2862	680	1	the	the	DET
taxlaw-2862	680	2	recommended	recommend	VERB
taxlaw-2862	680	3	threshold	threshold	NOUN
taxlaw-2862	680	4	is	be	AUX
taxlaw-2862	680	5	thus	thus	ADV
taxlaw-2862	680	6	not	not	PART
taxlaw-2862	680	7	a	a	DET
taxlaw-2862	680	8	one	one	NUM
taxlaw-2862	680	9	-	-	PUNCT
taxlaw-2862	680	10	size	size	NOUN
taxlaw-2862	680	11	-	-	PUNCT
taxlaw-2862	680	12	fits	fit	VERB
taxlaw-2862	680	13	all	all	DET
taxlaw-2862	680	14	number	number	NOUN
taxlaw-2862	680	15	.	.	PUNCT
taxlaw-2862	681	1	reproduced	reproduce	VERB
taxlaw-2862	681	2	below	below	ADV
taxlaw-2862	681	3	is	be	AUX
taxlaw-2862	681	4	a	a	DET
taxlaw-2862	681	5	table	table	NOUN
taxlaw-2862	681	6	from	from	ADP
taxlaw-2862	681	7	ebrill	ebrill	NOUN
taxlaw-2862	681	8	et	et	PROPN
taxlaw-2862	681	9	al	al	PROPN
taxlaw-2862	681	10	.	.	PROPN
taxlaw-2862	681	11	’s	’s	PART
taxlaw-2862	681	12	(	(	PUNCT
taxlaw-2862	681	13	2001	2001	NUM
taxlaw-2862	681	14	)	)	PUNCT
taxlaw-2862	681	15	vat	vat	NOUN
taxlaw-2862	681	16	handbook	handbook	NOUN
taxlaw-2862	681	17	that	that	PRON
taxlaw-2862	681	18	makes	make	VERB
taxlaw-2862	681	19	this	this	DET
taxlaw-2862	681	20	point	point	NOUN
taxlaw-2862	681	21	,	,	PUNCT
taxlaw-2862	681	22	albeit	albeit	SCONJ
taxlaw-2862	681	23	in	in	ADP
taxlaw-2862	681	24	a	a	DET
taxlaw-2862	681	25	dated	date	VERB
taxlaw-2862	681	26	fashion	fashion	NOUN
taxlaw-2862	681	27	(	(	PUNCT
taxlaw-2862	681	28	some	some	DET
taxlaw-2862	681	29	thresholds	threshold	NOUN
taxlaw-2862	681	30	,	,	PUNCT
taxlaw-2862	681	31	including	include	VERB
taxlaw-2862	681	32	bangladesh	bangladesh	NOUN
taxlaw-2862	681	33	’s	’s	PART
taxlaw-2862	681	34	,	,	PUNCT
taxlaw-2862	681	35	have	have	AUX
taxlaw-2862	681	36	been	be	AUX
taxlaw-2862	681	37	modified	modify	VERB
taxlaw-2862	681	38	)	)	PUNCT
taxlaw-2862	681	39	.	.	PUNCT
taxlaw-2862	682	1	table	table	NOUN
taxlaw-2862	682	2	2	2	NUM
taxlaw-2862	682	3	:	:	PUNCT
taxlaw-2862	682	4	vat	vat	NOUN
taxlaw-2862	682	5	thresholds	threshold	NOUN
taxlaw-2862	682	6	actual	actual	ADJ
taxlaw-2862	682	7	and	and	CCONJ
taxlaw-2862	682	8	recommended	recommend	VERB
taxlaw-2862	682	9	(	(	PUNCT
taxlaw-2862	682	10	reproduced	reproduce	VERB
taxlaw-2862	682	11	from	from	ADP
taxlaw-2862	682	12	ebrill	ebrill	NOUN
taxlaw-2862	682	13	et	et	PROPN
taxlaw-2862	682	14	al	al	PROPN
taxlaw-2862	682	15	.	.	PROPN
taxlaw-2862	682	16	:	:	PUNCT
taxlaw-2862	683	1	table	table	NOUN
taxlaw-2862	683	2	11.1)147	11.1)147	NUM
taxlaw-2862	683	3	actual	actual	ADJ
taxlaw-2862	683	4	threshold	threshold	NOUN
taxlaw-2862	684	1	[	[	X
taxlaw-2862	684	2	circa	circa	NOUN
taxlaw-2862	684	3	1999	1999	NUM
taxlaw-2862	684	4	]	]	X
taxlaw-2862	684	5	imf	imf	PROPN
taxlaw-2862	684	6	recommendation	recommendation	PROPN
taxlaw-2862	684	7	albania	albania	PROPN
taxlaw-2862	684	8	$	$	SYM
taxlaw-2862	684	9	32,000	32,000	NUM
taxlaw-2862	684	10	$	$	SYM
taxlaw-2862	684	11	50,000	50,000	NUM
taxlaw-2862	684	12	bangladesh	bangladesh	NOUN
taxlaw-2862	684	13	32,609	32,609	NUM
taxlaw-2862	684	14	34,900	34,900	NUM
taxlaw-2862	684	15	benin	benin	PROPN
taxlaw-2862	684	16	80,000	80,000	NUM
taxlaw-2862	684	17	80,000	80,000	NUM
taxlaw-2862	684	18	bulgaria	bulgaria	NOUN
taxlaw-2862	684	19	42,000	42,000	NUM
taxlaw-2862	684	20	50,000	50,000	NUM
taxlaw-2862	684	21	burkina	burkina	PROPN
taxlaw-2862	684	22	faso	faso	PROPN
taxlaw-2862	684	23	80,000	80,000	NUM
taxlaw-2862	684	24	80,000	80,000	NUM
taxlaw-2862	684	25	cameroon	cameroon	NOUN
taxlaw-2862	684	26	80,000	80,000	NUM
taxlaw-2862	684	27	60,000	60,000	NUM
taxlaw-2862	684	28	croatia	croatia	PROPN
taxlaw-2862	684	29	8,000	8,000	NUM
taxlaw-2862	684	30	40,000	40,000	NUM
taxlaw-2862	684	31	el	el	PROPN
taxlaw-2862	684	32	salvador	salvador	PROPN
taxlaw-2862	684	33	6,000	6,000	NUM
taxlaw-2862	684	34	12,000	12,000	NUM
taxlaw-2862	684	35	georgia	georgia	PROPN
taxlaw-2862	684	36	2,400	2,400	NUM
taxlaw-2862	684	37	12,000	12,000	NUM
taxlaw-2862	684	38	mauritania	mauritania	NOUN
taxlaw-2862	684	39	46,000	46,000	NUM
taxlaw-2862	684	40	55,000	55,000	NUM
taxlaw-2862	684	41	mongolia	mongolia	PROPN
taxlaw-2862	684	42	18,750	18,750	NUM
taxlaw-2862	684	43	18,750	18,750	NUM
taxlaw-2862	684	44	pakistan	pakistan	PROPN
taxlaw-2862	684	45	22,700	22,700	NUM
taxlaw-2862	684	46	70,000	70,000	NUM
taxlaw-2862	684	47	philippines	philippine	NOUN
taxlaw-2862	684	48	14,000	14,000	NUM
taxlaw-2862	684	49	14,000	14,000	NUM
taxlaw-2862	684	50	sri	sri	PROPN
taxlaw-2862	684	51	lanka	lanka	PROPN
taxlaw-2862	684	52	33,000	33,000	NUM
taxlaw-2862	684	53	30,000	30,000	NUM
taxlaw-2862	684	54	uganda	uganda	NOUN
taxlaw-2862	684	55	50,000	50,000	NUM
taxlaw-2862	684	56	*	*	NUM
taxlaw-2862	684	57	20,000	20,000	NUM
taxlaw-2862	684	58	*	*	SYM
taxlaw-2862	684	59	$	$	SYM
taxlaw-2862	684	60	20,000	20,000	NUM
taxlaw-2862	684	61	at	at	ADP
taxlaw-2862	684	62	introduction	introduction	NOUN
taxlaw-2862	684	63	146	146	NUM
taxlaw-2862	684	64	see	see	NOUN
taxlaw-2862	684	65	sarah	sarah	PROPN
taxlaw-2862	684	66	diaa	diaa	PROPN
taxlaw-2862	684	67	,	,	PUNCT
taxlaw-2862	684	68	uae	uae	PROPN
taxlaw-2862	684	69	outlines	outline	VERB
taxlaw-2862	684	70	vat	vat	NOUN
taxlaw-2862	684	71	threshold	threshold	NOUN
taxlaw-2862	684	72	for	for	ADP
taxlaw-2862	684	73	firms	firm	NOUN
taxlaw-2862	684	74	in	in	ADP
taxlaw-2862	684	75	phase	phase	NOUN
taxlaw-2862	684	76	1	1	NUM
taxlaw-2862	684	77	,	,	PUNCT
taxlaw-2862	684	78	gulf	gulf	PROPN
taxlaw-2862	684	79	news	news	PROPN
taxlaw-2862	684	80	(	(	PUNCT
taxlaw-2862	684	81	aug	aug	PROPN
taxlaw-2862	684	82	.	.	PROPN
taxlaw-2862	684	83	15	15	NUM
taxlaw-2862	684	84	,	,	PUNCT
taxlaw-2862	684	85	2015	2015	NUM
taxlaw-2862	684	86	,	,	PUNCT
taxlaw-2862	684	87	8:36	8:36	NUM
taxlaw-2862	684	88	pm	pm	NOUN
taxlaw-2862	684	89	)	)	PUNCT
taxlaw-2862	684	90	,	,	PUNCT
taxlaw-2862	684	91	http://m.gulfnews.com/business/economy/uae-outlines-vat-threshold-for-firms-in-phase-11.1847025	http://m.gulfnews.com/business/economy/uae-outlines-vat-threshold-for-firms-in-phase-11.1847025	PROPN
taxlaw-2862	685	1	[	[	X
taxlaw-2862	685	2	https://perma.cc/lq6u-5sdc	https://perma.cc/lq6u-5sdc	X
taxlaw-2862	685	3	]	]	X
taxlaw-2862	685	4	(	(	PUNCT
taxlaw-2862	685	5	indicating	indicate	VERB
taxlaw-2862	685	6	that	that	SCONJ
taxlaw-2862	685	7	businesses	business	NOUN
taxlaw-2862	685	8	with	with	ADP
taxlaw-2862	685	9	turnover	turnover	NOUN
taxlaw-2862	685	10	in	in	ADP
taxlaw-2862	685	11	excess	excess	NOUN
taxlaw-2862	685	12	of	of	ADP
taxlaw-2862	685	13	dh	dh	PROPN
taxlaw-2862	685	14	3.75	3.75	NUM
taxlaw-2862	685	15	million	million	NUM
taxlaw-2862	685	16	(	(	PUNCT
taxlaw-2862	685	17	over	over	ADP
taxlaw-2862	685	18	us	we	PRON
taxlaw-2862	685	19	$	$	SYM
taxlaw-2862	685	20	1	1	NUM
taxlaw-2862	685	21	million	million	NUM
taxlaw-2862	685	22	)	)	PUNCT
taxlaw-2862	685	23	would	would	AUX
taxlaw-2862	685	24	be	be	AUX
taxlaw-2862	685	25	required	require	VERB
taxlaw-2862	685	26	to	to	PART
taxlaw-2862	685	27	file	file	VERB
taxlaw-2862	685	28	,	,	PUNCT
taxlaw-2862	685	29	with	with	ADP
taxlaw-2862	685	30	optional	optional	ADJ
taxlaw-2862	685	31	registration	registration	NOUN
taxlaw-2862	685	32	for	for	ADP
taxlaw-2862	685	33	smaller	small	ADJ
taxlaw-2862	685	34	,	,	PUNCT
taxlaw-2862	685	35	but	but	CCONJ
taxlaw-2862	685	36	not	not	PART
taxlaw-2862	685	37	the	the	DET
taxlaw-2862	685	38	smallest	small	ADJ
taxlaw-2862	685	39	,	,	PUNCT
taxlaw-2862	685	40	firms	firm	NOUN
taxlaw-2862	685	41	)	)	PUNCT
taxlaw-2862	685	42	.	.	PUNCT
taxlaw-2862	686	1	147	147	NUM
taxlaw-2862	686	2	see	see	VERB
taxlaw-2862	686	3	ebrill	ebrill	NOUN
taxlaw-2862	686	4	et	et	PROPN
taxlaw-2862	686	5	al	al	PROPN
taxlaw-2862	686	6	.	.	PROPN
taxlaw-2862	686	7	,	,	PUNCT
taxlaw-2862	686	8	supra	supra	PROPN
taxlaw-2862	686	9	note	note	PROPN
taxlaw-2862	686	10	14	14	NUM
taxlaw-2862	686	11	,	,	PUNCT
taxlaw-2862	686	12	at	at	ADP
taxlaw-2862	686	13	114	114	NUM
taxlaw-2862	686	14	(	(	PUNCT
taxlaw-2862	686	15	omitting	omit	VERB
taxlaw-2862	686	16	china	china	PROPN
taxlaw-2862	686	17	and	and	CCONJ
taxlaw-2862	686	18	vietnam	vietnam	PROPN
taxlaw-2862	686	19	;	;	PUNCT
taxlaw-2862	686	20	these	these	DET
taxlaw-2862	686	21	countries	country	NOUN
taxlaw-2862	686	22	’	’	PART
taxlaw-2862	686	23	actual	actual	ADJ
taxlaw-2862	686	24	thresholds	threshold	NOUN
taxlaw-2862	686	25	cases	case	NOUN
taxlaw-2862	686	26	were	be	AUX
taxlaw-2862	686	27	more	more	ADV
taxlaw-2862	686	28	complicated	complicated	ADJ
taxlaw-2862	686	29	)	)	PUNCT
taxlaw-2862	686	30	.	.	PUNCT
taxlaw-2862	687	1	the	the	DET
taxlaw-2862	687	2	data	datum	NOUN
taxlaw-2862	687	3	was	be	AUX
taxlaw-2862	687	4	gathered	gather	VERB
taxlaw-2862	687	5	from	from	ADP
taxlaw-2862	687	6	a	a	DET
taxlaw-2862	687	7	survey	survey	NOUN
taxlaw-2862	687	8	that	that	PRON
taxlaw-2862	687	9	was	be	AUX
taxlaw-2862	687	10	conducted	conduct	VERB
taxlaw-2862	687	11	in	in	ADP
taxlaw-2862	687	12	the	the	DET
taxlaw-2862	687	13	late	late	ADJ
taxlaw-2862	687	14	1990s	1990	NOUN
taxlaw-2862	687	15	(	(	PUNCT
taxlaw-2862	687	16	most	most	ADJ
taxlaw-2862	687	17	surveys	survey	NOUN
taxlaw-2862	687	18	were	be	AUX
taxlaw-2862	687	19	completed	complete	VERB
taxlaw-2862	687	20	in	in	ADP
taxlaw-2862	687	21	spring	spring	NOUN
taxlaw-2862	687	22	/	/	SYM
taxlaw-2862	687	23	summer	summer	NOUN
taxlaw-2862	687	24	1998	1998	NUM
taxlaw-2862	687	25	)	)	PUNCT
taxlaw-2862	687	26	.	.	PUNCT
taxlaw-2862	688	1	the	the	DET
taxlaw-2862	688	2	goal	goal	NOUN
taxlaw-2862	688	3	of	of	ADP
taxlaw-2862	688	4	the	the	DET
taxlaw-2862	688	5	survey	survey	NOUN
taxlaw-2862	688	6	was	be	AUX
taxlaw-2862	688	7	to	to	PART
taxlaw-2862	688	8	get	get	VERB
taxlaw-2862	688	9	a	a	DET
taxlaw-2862	688	10	sense	sense	NOUN
taxlaw-2862	688	11	of	of	ADP
taxlaw-2862	688	12	the	the	DET
taxlaw-2862	688	13	pattern	pattern	NOUN
taxlaw-2862	688	14	of	of	ADP
taxlaw-2862	688	15	vats	vat	NOUN
taxlaw-2862	688	16	implemented	implement	VERB
taxlaw-2862	688	17	in	in	ADP
taxlaw-2862	688	18	developing	develop	VERB
taxlaw-2862	688	19	and	and	CCONJ
taxlaw-2862	688	20	transitioning	transition	VERB
taxlaw-2862	688	21	countries	country	NOUN
taxlaw-2862	688	22	and	and	CCONJ
taxlaw-2862	688	23	how	how	SCONJ
taxlaw-2862	688	24	the	the	DET
taxlaw-2862	688	25	actual	actual	ADJ
taxlaw-2862	688	26	practice	practice	NOUN
taxlaw-2862	688	27	in	in	ADP
taxlaw-2862	688	28	countries	country	NOUN
taxlaw-2862	688	29	compared	compare	VERB
taxlaw-2862	688	30	to	to	ADP
taxlaw-2862	688	31	the	the	DET
taxlaw-2862	688	32	advice	advice	NOUN
taxlaw-2862	688	33	provided	provide	VERB
taxlaw-2862	688	34	by	by	ADP
taxlaw-2862	688	35	fad	fad	NOUN
taxlaw-2862	688	36	staff	staff	NOUN
taxlaw-2862	688	37	.	.	PUNCT
taxlaw-2862	689	1	2018	2018	NUM
taxlaw-2862	689	2	]	]	PUNCT
taxlaw-2862	689	3	on	on	ADP
taxlaw-2862	689	4	the	the	DET
taxlaw-2862	689	5	threshold	threshold	NOUN
taxlaw-2862	689	6	:	:	PUNCT
taxlaw-2862	689	7	smallness	smallness	NOUN
taxlaw-2862	689	8	and	and	CCONJ
taxlaw-2862	689	9	the	the	DET
taxlaw-2862	689	10	value	value	NOUN
taxlaw-2862	689	11	-	-	PUNCT
taxlaw-2862	689	12	added	add	VERB
taxlaw-2862	689	13	tax	tax	NOUN
taxlaw-2862	689	14	209	209	NUM
taxlaw-2862	689	15	here	here	ADV
taxlaw-2862	689	16	,	,	PUNCT
taxlaw-2862	689	17	the	the	DET
taxlaw-2862	689	18	recommended	recommend	VERB
taxlaw-2862	689	19	threshold	threshold	NOUN
taxlaw-2862	689	20	level	level	NOUN
taxlaw-2862	689	21	ranges	range	VERB
taxlaw-2862	689	22	from	from	ADP
taxlaw-2862	689	23	$	$	SYM
taxlaw-2862	689	24	12,000	12,000	NUM
taxlaw-2862	689	25	in	in	ADP
taxlaw-2862	689	26	el	el	PROPN
taxlaw-2862	689	27	salvador	salvador	PROPN
taxlaw-2862	689	28	and	and	CCONJ
taxlaw-2862	689	29	georgia	georgia	PROPN
taxlaw-2862	689	30	to	to	ADP
taxlaw-2862	689	31	$	$	SYM
taxlaw-2862	689	32	80,000	80,000	NUM
taxlaw-2862	689	33	in	in	ADP
taxlaw-2862	689	34	benin	benin	PROPN
taxlaw-2862	689	35	and	and	CCONJ
taxlaw-2862	689	36	burkina	burkina	PROPN
taxlaw-2862	689	37	faso	faso	PROPN
taxlaw-2862	689	38	,	,	PUNCT
taxlaw-2862	689	39	underscoring	underscore	VERB
taxlaw-2862	689	40	the	the	DET
taxlaw-2862	689	41	potential	potential	ADJ
taxlaw-2862	689	42	pitfalls	pitfall	NOUN
taxlaw-2862	689	43	of	of	ADP
taxlaw-2862	689	44	any	any	DET
taxlaw-2862	689	45	rule	rule	NOUN
taxlaw-2862	689	46	of	of	ADP
taxlaw-2862	689	47	thumb	thumb	NOUN
taxlaw-2862	689	48	.	.	PUNCT
taxlaw-2862	690	1	other	other	ADJ
taxlaw-2862	690	2	than	than	ADP
taxlaw-2862	690	3	those	those	PRON
taxlaw-2862	690	4	reproduced	reproduce	VERB
taxlaw-2862	690	5	in	in	ADP
taxlaw-2862	690	6	table	table	NOUN
taxlaw-2862	690	7	2	2	NUM
taxlaw-2862	690	8	,	,	PUNCT
taxlaw-2862	690	9	estimates	estimate	NOUN
taxlaw-2862	690	10	of	of	ADP
taxlaw-2862	690	11	the	the	DET
taxlaw-2862	690	12	optimal	optimal	ADJ
taxlaw-2862	690	13	vat	vat	NOUN
taxlaw-2862	690	14	thresholds	threshold	NOUN
taxlaw-2862	690	15	and	and	CCONJ
taxlaw-2862	690	16	accompanying	accompany	VERB
taxlaw-2862	690	17	policy	policy	NOUN
taxlaw-2862	690	18	recommendations	recommendation	NOUN
taxlaw-2862	690	19	for	for	ADP
taxlaw-2862	690	20	different	different	ADJ
taxlaw-2862	690	21	jurisdictions	jurisdiction	NOUN
taxlaw-2862	690	22	are	be	AUX
taxlaw-2862	690	23	not	not	PART
taxlaw-2862	690	24	publicly	publicly	ADV
taxlaw-2862	690	25	available.148	available.148	ADJ
taxlaw-2862	690	26	such	such	ADJ
taxlaw-2862	690	27	recommendations	recommendation	NOUN
taxlaw-2862	690	28	may	may	AUX
taxlaw-2862	690	29	be	be	AUX
taxlaw-2862	690	30	more	more	ADV
taxlaw-2862	690	31	likely	likely	ADJ
taxlaw-2862	690	32	to	to	PART
taxlaw-2862	690	33	be	be	AUX
taxlaw-2862	690	34	the	the	DET
taxlaw-2862	690	35	subject	subject	NOUN
taxlaw-2862	690	36	of	of	ADP
taxlaw-2862	690	37	technical	technical	ADJ
taxlaw-2862	690	38	assistance	assistance	NOUN
taxlaw-2862	690	39	rather	rather	ADV
taxlaw-2862	690	40	than	than	ADP
taxlaw-2862	690	41	academic	academic	ADJ
taxlaw-2862	690	42	work	work	NOUN
taxlaw-2862	690	43	,	,	PUNCT
taxlaw-2862	690	44	especially	especially	ADV
taxlaw-2862	690	45	to	to	ADP
taxlaw-2862	690	46	the	the	DET
taxlaw-2862	690	47	extent	extent	NOUN
taxlaw-2862	690	48	that	that	SCONJ
taxlaw-2862	690	49	they	they	PRON
taxlaw-2862	690	50	are	be	AUX
taxlaw-2862	690	51	seen	see	VERB
taxlaw-2862	690	52	as	as	ADP
taxlaw-2862	690	53	mere	mere	ADJ
taxlaw-2862	690	54	applications	application	NOUN
taxlaw-2862	690	55	of	of	ADP
taxlaw-2862	690	56	the	the	DET
taxlaw-2862	690	57	general	general	ADJ
taxlaw-2862	690	58	theoretical	theoretical	ADJ
taxlaw-2862	690	59	framework	framework	NOUN
taxlaw-2862	690	60	established	establish	VERB
taxlaw-2862	690	61	by	by	ADP
taxlaw-2862	690	62	keen	keen	ADJ
taxlaw-2862	690	63	and	and	CCONJ
taxlaw-2862	690	64	mintz.149	mintz.149	NOUN
taxlaw-2862	690	65	one	one	NUM
taxlaw-2862	690	66	exception	exception	NOUN
taxlaw-2862	690	67	is	be	AUX
taxlaw-2862	690	68	a	a	DET
taxlaw-2862	690	69	stand	stand	VERB
taxlaw-2862	690	70	-	-	PUNCT
taxlaw-2862	690	71	alone	alone	ADV
taxlaw-2862	690	72	report	report	NOUN
taxlaw-2862	690	73	released	release	VERB
taxlaw-2862	690	74	in	in	ADP
taxlaw-2862	690	75	april	april	PROPN
taxlaw-2862	690	76	2006	2006	NUM
taxlaw-2862	690	77	by	by	ADP
taxlaw-2862	690	78	kelly	kelly	PROPN
taxlaw-2862	690	79	edmiston	edmiston	PROPN
taxlaw-2862	690	80	and	and	CCONJ
taxlaw-2862	690	81	richard	richard	PROPN
taxlaw-2862	690	82	bird	bird	PROPN
taxlaw-2862	690	83	,	,	PUNCT
taxlaw-2862	690	84	which	which	PRON
taxlaw-2862	690	85	examined	examine	VERB
taxlaw-2862	690	86	ex	ex	PRON
taxlaw-2862	690	87	post	post	NOUN
taxlaw-2862	690	88	the	the	DET
taxlaw-2862	690	89	experience	experience	NOUN
taxlaw-2862	690	90	of	of	ADP
taxlaw-2862	690	91	jamaica	jamaica	PROPN
taxlaw-2862	690	92	in	in	ADP
taxlaw-2862	690	93	setting	set	VERB
taxlaw-2862	690	94	its	its	PRON
taxlaw-2862	690	95	initial	initial	ADJ
taxlaw-2862	690	96	threshold	threshold	NOUN
taxlaw-2862	690	97	upon	upon	SCONJ
taxlaw-2862	690	98	adoption	adoption	NOUN
taxlaw-2862	690	99	of	of	ADP
taxlaw-2862	690	100	a	a	DET
taxlaw-2862	690	101	vat	vat	NOUN
taxlaw-2862	690	102	in	in	ADP
taxlaw-2862	690	103	1991	1991	NUM
taxlaw-2862	690	104	and	and	CCONJ
taxlaw-2862	690	105	adjusting	adjust	VERB
taxlaw-2862	690	106	it	it	PRON
taxlaw-2862	690	107	periodically	periodically	ADV
taxlaw-2862	690	108	to	to	PART
taxlaw-2862	690	109	account	account	VERB
taxlaw-2862	690	110	for	for	ADP
taxlaw-2862	690	111	high	high	ADJ
taxlaw-2862	690	112	levels	level	NOUN
taxlaw-2862	690	113	of	of	ADP
taxlaw-2862	690	114	inflation.150	inflation.150	NOUN
taxlaw-2862	690	115	even	even	ADV
taxlaw-2862	690	116	after	after	ADP
taxlaw-2862	690	117	reforms	reform	NOUN
taxlaw-2862	690	118	that	that	PRON
taxlaw-2862	690	119	substantially	substantially	ADV
taxlaw-2862	690	120	raised	raise	VERB
taxlaw-2862	690	121	the	the	DET
taxlaw-2862	690	122	threshold	threshold	NOUN
taxlaw-2862	690	123	to	to	ADP
taxlaw-2862	690	124	j$300,000	j$300,000	PROPN
taxlaw-2862	690	125	in	in	ADP
taxlaw-2862	690	126	2003	2003	NUM
taxlaw-2862	690	127	,	,	PUNCT
taxlaw-2862	690	128	it	it	PRON
taxlaw-2862	690	129	was	be	AUX
taxlaw-2862	690	130	only	only	ADV
taxlaw-2862	690	131	a	a	DET
taxlaw-2862	690	132	quarter	quarter	NOUN
taxlaw-2862	690	133	(	(	PUNCT
taxlaw-2862	690	134	in	in	ADP
taxlaw-2862	690	135	real	real	ADJ
taxlaw-2862	690	136	terms	term	NOUN
taxlaw-2862	690	137	)	)	PUNCT
taxlaw-2862	690	138	of	of	ADP
taxlaw-2862	690	139	the	the	DET
taxlaw-2862	690	140	threshold	threshold	NOUN
taxlaw-2862	690	141	initially	initially	ADV
taxlaw-2862	690	142	imposed	impose	VERB
taxlaw-2862	690	143	in	in	ADP
taxlaw-2862	690	144	1991	1991	NUM
taxlaw-2862	690	145	,	,	PUNCT
taxlaw-2862	690	146	and	and	CCONJ
taxlaw-2862	690	147	barely	barely	ADV
taxlaw-2862	690	148	half	half	NOUN
taxlaw-2862	690	149	of	of	ADP
taxlaw-2862	690	150	what	what	PRON
taxlaw-2862	690	151	edmiston	edmiston	NOUN
taxlaw-2862	690	152	and	and	CCONJ
taxlaw-2862	690	153	bird	bird	NOUN
taxlaw-2862	690	154	state	state	NOUN
taxlaw-2862	690	155	is	be	AUX
taxlaw-2862	690	156	“	"	PUNCT
taxlaw-2862	690	157	a	a	DET
taxlaw-2862	690	158	very	very	ADV
taxlaw-2862	690	159	rough	rough	ADJ
taxlaw-2862	690	160	estimate	estimate	NOUN
taxlaw-2862	690	161	of	of	ADP
taxlaw-2862	690	162	the	the	DET
taxlaw-2862	690	163	‘	'	PUNCT
taxlaw-2862	690	164	correct	correct	ADJ
taxlaw-2862	690	165	’	'	PUNCT
taxlaw-2862	690	166	threshold	threshold	NOUN
taxlaw-2862	690	167	…	…	PUNCT
taxlaw-2862	690	168	[of	[of	X
taxlaw-2862	690	169	]	]	X
taxlaw-2862	690	170	about	about	ADP
taxlaw-2862	690	171	j$600,000.”151	j$600,000.”151	PROPN
taxlaw-2862	690	172	in	in	ADP
taxlaw-2862	690	173	addition	addition	NOUN
taxlaw-2862	690	174	,	,	PUNCT
taxlaw-2862	690	175	the	the	DET
taxlaw-2862	690	176	optimality	optimality	NOUN
taxlaw-2862	690	177	of	of	ADP
taxlaw-2862	690	178	higher	high	ADJ
taxlaw-2862	690	179	thresholds	threshold	NOUN
taxlaw-2862	690	180	has	have	AUX
taxlaw-2862	690	181	been	be	AUX
taxlaw-2862	690	182	borne	bear	VERB
taxlaw-2862	690	183	out	out	ADP
taxlaw-2862	690	184	by	by	ADP
taxlaw-2862	690	185	the	the	DET
taxlaw-2862	690	186	vat	vat	NOUN
taxlaw-2862	690	187	adoption	adoption	NOUN
taxlaw-2862	690	188	and	and	CCONJ
taxlaw-2862	690	189	implementation	implementation	NOUN
taxlaw-2862	690	190	experiences	experience	NOUN
taxlaw-2862	690	191	of	of	ADP
taxlaw-2862	690	192	a	a	DET
taxlaw-2862	690	193	number	number	NOUN
taxlaw-2862	690	194	of	of	ADP
taxlaw-2862	690	195	different	different	ADJ
taxlaw-2862	690	196	countries	country	NOUN
taxlaw-2862	690	197	.	.	PUNCT
taxlaw-2862	691	1	152	152	NUM
taxlaw-2862	691	2	according	accord	VERB
taxlaw-2862	691	3	to	to	ADP
taxlaw-2862	691	4	the	the	DET
taxlaw-2862	691	5	imf	imf	PROPN
taxlaw-2862	691	6	survey	survey	NOUN
taxlaw-2862	691	7	reported	report	VERB
taxlaw-2862	691	8	in	in	ADP
taxlaw-2862	691	9	ebrill	ebrill	NOUN
taxlaw-2862	691	10	et	et	PROPN
taxlaw-2862	691	11	al	al	PROPN
taxlaw-2862	691	12	.	.	PROPN
taxlaw-2862	691	13	,	,	PUNCT
taxlaw-2862	691	14	low	low	ADJ
taxlaw-2862	691	15	registration	registration	NOUN
taxlaw-2862	691	16	threshold	threshold	NOUN
taxlaw-2862	691	17	levels	level	NOUN
taxlaw-2862	691	18	were	be	AUX
taxlaw-2862	691	19	cited	cite	VERB
taxlaw-2862	691	20	as	as	ADP
taxlaw-2862	691	21	significant	significant	ADJ
taxlaw-2862	691	22	challenges	challenge	NOUN
taxlaw-2862	691	23	for	for	ADP
taxlaw-2862	691	24	the	the	DET
taxlaw-2862	691	25	vats	vat	NOUN
taxlaw-2862	691	26	that	that	PRON
taxlaw-2862	691	27	were	be	AUX
taxlaw-2862	691	28	adopted	adopt	VERB
taxlaw-2862	691	29	in	in	ADP
taxlaw-2862	691	30	albania	albania	PROPN
taxlaw-2862	691	31	,	,	PUNCT
taxlaw-2862	691	32	croatia	croatia	PROPN
taxlaw-2862	691	33	and	and	CCONJ
taxlaw-2862	691	34	georgia.153	georgia.153	VERB
taxlaw-2862	691	35	the	the	DET
taxlaw-2862	691	36	“	"	PUNCT
taxlaw-2862	691	37	near	near	ADJ
taxlaw-2862	691	38	failure	failure	NOUN
taxlaw-2862	691	39	”	"	PUNCT
taxlaw-2862	691	40	of	of	ADP
taxlaw-2862	691	41	the	the	DET
taxlaw-2862	691	42	vat	vat	NOUN
taxlaw-2862	691	43	in	in	ADP
taxlaw-2862	691	44	uganda	uganda	PROPN
taxlaw-2862	691	45	in	in	ADP
taxlaw-2862	691	46	1996	1996	NUM
taxlaw-2862	691	47	“	"	PUNCT
taxlaw-2862	691	48	is	be	AUX
taxlaw-2862	691	49	in	in	ADP
taxlaw-2862	691	50	large	large	ADJ
taxlaw-2862	691	51	part	part	NOUN
taxlaw-2862	691	52	attributed	attribute	VERB
taxlaw-2862	691	53	to	to	ADP
taxlaw-2862	691	54	a	a	DET
taxlaw-2862	691	55	low	low	ADJ
taxlaw-2862	691	56	threshold	threshold	NOUN
taxlaw-2862	691	57	,	,	PUNCT
taxlaw-2862	691	58	which	which	PRON
taxlaw-2862	691	59	in	in	ADP
taxlaw-2862	691	60	the	the	DET
taxlaw-2862	691	61	event	event	NOUN
taxlaw-2862	691	62	was	be	AUX
taxlaw-2862	691	63	quickly	quickly	ADV
taxlaw-2862	691	64	raised	raise	VERB
taxlaw-2862	691	65	from	from	ADP
taxlaw-2862	691	66	a	a	DET
taxlaw-2862	691	67	level	level	NOUN
taxlaw-2862	691	68	of	of	ADP
taxlaw-2862	691	69	$	$	SYM
taxlaw-2862	691	70	20,000	20,000	NUM
taxlaw-2862	691	71	at	at	ADP
taxlaw-2862	691	72	the	the	DET
taxlaw-2862	691	73	time	time	NOUN
taxlaw-2862	691	74	of	of	ADP
taxlaw-2862	691	75	introduction	introduction	NOUN
taxlaw-2862	691	76	to	to	ADP
taxlaw-2862	691	77	$	$	SYM
taxlaw-2862	691	78	50,000	50,000	NUM
taxlaw-2862	691	79	only	only	ADV
taxlaw-2862	691	80	five	five	NUM
taxlaw-2862	691	81	months	month	NOUN
taxlaw-2862	691	82	later	later	ADV
taxlaw-2862	691	83	.	.	PUNCT
taxlaw-2862	692	1	”154	”154	X
taxlaw-2862	692	2	it	it	PRON
taxlaw-2862	692	3	has	have	AUX
taxlaw-2862	692	4	also	also	ADV
taxlaw-2862	692	5	been	be	AUX
taxlaw-2862	692	6	suggested	suggest	VERB
taxlaw-2862	692	7	that	that	SCONJ
taxlaw-2862	692	8	the	the	DET
taxlaw-2862	692	9	initial	initial	ADJ
taxlaw-2862	692	10	failures	failure	NOUN
taxlaw-2862	692	11	of	of	ADP
taxlaw-2862	692	12	the	the	DET
taxlaw-2862	692	13	vat	vat	NOUN
taxlaw-2862	692	14	in	in	ADP
taxlaw-2862	692	15	malta	malta	PROPN
taxlaw-2862	692	16	and	and	CCONJ
taxlaw-2862	692	17	in	in	ADP
taxlaw-2862	692	18	ghana	ghana	PROPN
taxlaw-2862	692	19	were	be	AUX
taxlaw-2862	692	20	the	the	DET
taxlaw-2862	692	21	result	result	NOUN
taxlaw-2862	692	22	of	of	ADP
taxlaw-2862	692	23	an	an	DET
taxlaw-2862	692	24	inappropriately	inappropriately	ADV
taxlaw-2862	692	25	low	low	ADJ
taxlaw-2862	692	26	threshold.155	threshold.155	ADJ
taxlaw-2862	692	27	148	148	NUM
taxlaw-2862	692	28	even	even	ADV
taxlaw-2862	692	29	in	in	ADP
taxlaw-2862	692	30	the	the	DET
taxlaw-2862	692	31	most	most	ADV
taxlaw-2862	692	32	exciting	exciting	ADJ
taxlaw-2862	692	33	recent	recent	ADJ
taxlaw-2862	692	34	work	work	NOUN
taxlaw-2862	692	35	on	on	ADP
taxlaw-2862	692	36	vat	vat	NOUN
taxlaw-2862	692	37	threshold	threshold	NOUN
taxlaw-2862	692	38	issues	issue	NOUN
taxlaw-2862	692	39	that	that	PRON
taxlaw-2862	692	40	is	be	AUX
taxlaw-2862	692	41	in	in	ADP
taxlaw-2862	692	42	progress	progress	NOUN
taxlaw-2862	692	43	by	by	ADP
taxlaw-2862	692	44	economists	economist	NOUN
taxlaw-2862	692	45	,	,	PUNCT
taxlaw-2862	692	46	discussion	discussion	NOUN
taxlaw-2862	692	47	of	of	ADP
taxlaw-2862	692	48	the	the	DET
taxlaw-2862	692	49	implications	implication	NOUN
taxlaw-2862	692	50	for	for	ADP
taxlaw-2862	692	51	(	(	PUNCT
taxlaw-2862	692	52	or	or	CCONJ
taxlaw-2862	692	53	even	even	ADV
taxlaw-2862	692	54	speculations	speculation	NOUN
taxlaw-2862	692	55	about	about	ADP
taxlaw-2862	692	56	)	)	PUNCT
taxlaw-2862	692	57	recommended	recommend	VERB
taxlaw-2862	692	58	thresholds	threshold	NOUN
taxlaw-2862	692	59	seems	seem	VERB
taxlaw-2862	692	60	almost	almost	ADV
taxlaw-2862	692	61	conspicuously	conspicuously	ADV
taxlaw-2862	692	62	absent	absent	ADJ
taxlaw-2862	692	63	.	.	PUNCT
taxlaw-2862	693	1	see	see	VERB
taxlaw-2862	693	2	liu	liu	PROPN
taxlaw-2862	693	3	&	&	CCONJ
taxlaw-2862	693	4	lockwood	lockwood	PROPN
taxlaw-2862	693	5	,	,	PUNCT
taxlaw-2862	693	6	supra	supra	PROPN
taxlaw-2862	693	7	note	note	NOUN
taxlaw-2862	693	8	32	32	NUM
taxlaw-2862	693	9	,	,	PUNCT
taxlaw-2862	693	10	at	at	ADP
taxlaw-2862	693	11	30	30	NUM
taxlaw-2862	693	12	;	;	PUNCT
taxlaw-2862	693	13	see	see	VERB
taxlaw-2862	693	14	also	also	ADV
taxlaw-2862	693	15	harju	harju	VERB
taxlaw-2862	693	16	et	et	PROPN
taxlaw-2862	693	17	al	al	PROPN
taxlaw-2862	693	18	.	.	PROPN
taxlaw-2862	693	19	,	,	PUNCT
taxlaw-2862	693	20	supra	supra	PROPN
taxlaw-2862	693	21	note	note	PROPN
taxlaw-2862	693	22	32	32	NUM
taxlaw-2862	693	23	,	,	PUNCT
taxlaw-2862	693	24	at	at	ADP
taxlaw-2862	693	25	4	4	NUM
taxlaw-2862	693	26	.	.	NOUN
taxlaw-2862	693	27	149	149	NUM
taxlaw-2862	693	28	in	in	ADP
taxlaw-2862	693	29	part	part	NOUN
taxlaw-2862	693	30	iv	iv	NUM
taxlaw-2862	693	31	,	,	PUNCT
taxlaw-2862	693	32	i	i	PRON
taxlaw-2862	693	33	return	return	VERB
taxlaw-2862	693	34	to	to	ADP
taxlaw-2862	693	35	this	this	DET
taxlaw-2862	693	36	issue	issue	NOUN
taxlaw-2862	693	37	in	in	ADP
taxlaw-2862	693	38	suggesting	suggest	VERB
taxlaw-2862	693	39	areas	area	NOUN
taxlaw-2862	693	40	for	for	ADP
taxlaw-2862	693	41	future	future	ADJ
taxlaw-2862	693	42	research	research	NOUN
taxlaw-2862	693	43	that	that	PRON
taxlaw-2862	693	44	could	could	AUX
taxlaw-2862	693	45	bolster	bolster	VERB
taxlaw-2862	693	46	(	(	PUNCT
taxlaw-2862	693	47	or	or	CCONJ
taxlaw-2862	693	48	possibly	possibly	ADV
taxlaw-2862	693	49	undermine	undermine	VERB
taxlaw-2862	693	50	,	,	PUNCT
taxlaw-2862	693	51	but	but	CCONJ
taxlaw-2862	693	52	,	,	PUNCT
taxlaw-2862	693	53	in	in	ADP
taxlaw-2862	693	54	any	any	DET
taxlaw-2862	693	55	event	event	NOUN
taxlaw-2862	693	56	,	,	PUNCT
taxlaw-2862	693	57	inform	inform	NOUN
taxlaw-2862	693	58	)	)	PUNCT
taxlaw-2862	693	59	the	the	DET
taxlaw-2862	693	60	case	case	NOUN
taxlaw-2862	693	61	for	for	ADP
taxlaw-2862	693	62	revisiting	revisit	VERB
taxlaw-2862	693	63	low	low	ADJ
taxlaw-2862	693	64	registration	registration	NOUN
taxlaw-2862	693	65	thresholds	threshold	NOUN
taxlaw-2862	693	66	.	.	PUNCT
taxlaw-2862	694	1	150	150	NUM
taxlaw-2862	694	2	see	see	VERB
taxlaw-2862	694	3	kelly	kelly	PROPN
taxlaw-2862	694	4	d.	d.	PROPN
taxlaw-2862	694	5	edmiston	edmiston	PROPN
taxlaw-2862	694	6	&	&	CCONJ
taxlaw-2862	694	7	richard	richard	PROPN
taxlaw-2862	694	8	bird	bird	PROPN
taxlaw-2862	694	9	,	,	PUNCT
taxlaw-2862	694	10	taxing	tax	VERB
taxlaw-2862	694	11	consumption	consumption	NOUN
taxlaw-2862	694	12	in	in	ADP
taxlaw-2862	694	13	jamaica	jamaica	PROPN
taxlaw-2862	694	14	,	,	PUNCT
taxlaw-2862	694	15	35	35	NUM
taxlaw-2862	694	16	pub	pub	NOUN
taxlaw-2862	694	17	.	.	PUNCT
taxlaw-2862	695	1	fin	fin	AUX
taxlaw-2862	695	2	.	.	PUNCT
taxlaw-2862	695	3	rev	rev	PROPN
taxlaw-2862	695	4	.	.	PROPN
taxlaw-2862	695	5	26	26	NUM
taxlaw-2862	695	6	,	,	PUNCT
taxlaw-2862	695	7	26	26	NUM
taxlaw-2862	695	8	-	-	SYM
taxlaw-2862	695	9	27	27	NUM
taxlaw-2862	695	10	(	(	PUNCT
taxlaw-2862	695	11	2007	2007	NUM
taxlaw-2862	695	12	)	)	PUNCT
taxlaw-2862	695	13	.	.	PUNCT
taxlaw-2862	696	1	151	151	NUM
taxlaw-2862	696	2	in	in	ADP
taxlaw-2862	696	3	2006	2006	NUM
taxlaw-2862	696	4	us	us	PROPN
taxlaw-2862	696	5	dollar	dollar	NOUN
taxlaw-2862	696	6	terms	term	NOUN
taxlaw-2862	696	7	,	,	PUNCT
taxlaw-2862	696	8	this	this	PRON
taxlaw-2862	696	9	is	be	AUX
taxlaw-2862	696	10	about	about	ADP
taxlaw-2862	696	11	$	$	SYM
taxlaw-2862	696	12	9,676	9,676	NUM
taxlaw-2862	696	13	(	(	PUNCT
taxlaw-2862	696	14	using	use	VERB
taxlaw-2862	696	15	historical	historical	ADJ
taxlaw-2862	696	16	currency	currency	NOUN
taxlaw-2862	696	17	conversion	conversion	NOUN
taxlaw-2862	696	18	tool	tool	PROPN
taxlaw-2862	696	19	fxtop	fxtop	NOUN
taxlaw-2862	696	20	,	,	PUNCT
taxlaw-2862	696	21	currency	currency	NOUN
taxlaw-2862	696	22	converter	converter	NOUN
taxlaw-2862	696	23	[	[	X
taxlaw-2862	696	24	https://perma.cc/yqy2-qffr	https://perma.cc/yqy2-qffr	X
taxlaw-2862	696	25	]	]	X
taxlaw-2862	696	26	(	(	PUNCT
taxlaw-2862	696	27	last	last	ADV
taxlaw-2862	696	28	visited	visit	VERB
taxlaw-2862	696	29	mar	mar	PROPN
taxlaw-2862	696	30	.	.	PROPN
taxlaw-2862	696	31	9	9	NUM
taxlaw-2862	696	32	,	,	PUNCT
taxlaw-2862	696	33	2018	2018	NUM
taxlaw-2862	696	34	)	)	PUNCT
taxlaw-2862	696	35	.	.	PUNCT
taxlaw-2862	697	1	see	see	VERB
taxlaw-2862	697	2	edmiston	edmiston	NOUN
taxlaw-2862	697	3	&	&	CCONJ
taxlaw-2862	697	4	bird	bird	PROPN
taxlaw-2862	697	5	,	,	PUNCT
taxlaw-2862	697	6	supra	supra	PROPN
taxlaw-2862	697	7	note	note	NOUN
taxlaw-2862	697	8	150	150	NUM
taxlaw-2862	697	9	,	,	PUNCT
taxlaw-2862	697	10	at	at	ADP
taxlaw-2862	697	11	47	47	NUM
taxlaw-2862	697	12	.	.	PUNCT
taxlaw-2862	698	1	152	152	NUM
taxlaw-2862	698	2	see	see	VERB
taxlaw-2862	698	3	bird	bird	NOUN
taxlaw-2862	698	4	&	&	CCONJ
taxlaw-2862	698	5	gendron	gendron	PROPN
taxlaw-2862	698	6	,	,	PUNCT
taxlaw-2862	698	7	supra	supra	PROPN
taxlaw-2862	698	8	note	note	NOUN
taxlaw-2862	698	9	1	1	NUM
taxlaw-2862	698	10	,	,	PUNCT
taxlaw-2862	698	11	at	at	ADP
taxlaw-2862	698	12	114	114	NUM
taxlaw-2862	698	13	.	.	PUNCT
taxlaw-2862	698	14	153	153	NUM
taxlaw-2862	698	15	see	see	VERB
taxlaw-2862	698	16	ebrill	ebrill	NOUN
taxlaw-2862	698	17	et	et	PROPN
taxlaw-2862	698	18	al	al	PROPN
taxlaw-2862	698	19	.	.	PROPN
taxlaw-2862	698	20	,	,	PUNCT
taxlaw-2862	698	21	supra	supra	PROPN
taxlaw-2862	698	22	note	note	PROPN
taxlaw-2862	698	23	14	14	NUM
taxlaw-2862	698	24	,	,	PUNCT
taxlaw-2862	698	25	at	at	ADP
taxlaw-2862	698	26	113	113	NUM
taxlaw-2862	698	27	.	.	PUNCT
taxlaw-2862	699	1	154	154	NUM
taxlaw-2862	700	1	i	i	PRON
taxlaw-2862	700	2	d.	d.	PROPN
taxlaw-2862	700	3	at	at	ADP
taxlaw-2862	700	4	114	114	NUM
taxlaw-2862	700	5	.	.	PUNCT
taxlaw-2862	700	6	155	155	NUM
taxlaw-2862	700	7	see	see	VERB
taxlaw-2862	700	8	the	the	DET
taxlaw-2862	700	9	value	value	NOUN
taxlaw-2862	700	10	added	add	VERB
taxlaw-2862	700	11	tax	tax	NOUN
taxlaw-2862	700	12	:	:	PUNCT
taxlaw-2862	700	13	experiences	experience	NOUN
taxlaw-2862	700	14	and	and	CCONJ
taxlaw-2862	700	15	issues	issue	NOUN
taxlaw-2862	700	16	,	,	PUNCT
taxlaw-2862	700	17	in	in	ADP
taxlaw-2862	700	18	international	international	ADJ
taxlaw-2862	700	19	tax	tax	NOUN
taxlaw-2862	700	20	dialogue	dialogue	NOUN
taxlaw-2862	700	21	,	,	PUNCT
taxlaw-2862	700	22	supra	supra	PROPN
taxlaw-2862	700	23	note	note	NOUN
taxlaw-2862	700	24	41	41	NUM
taxlaw-2862	700	25	,	,	PUNCT
taxlaw-2862	700	26	at	at	ADP
taxlaw-2862	700	27	16	16	NUM
taxlaw-2862	700	28	(	(	PUNCT
taxlaw-2862	700	29	“	"	PUNCT
taxlaw-2862	700	30	[	[	X
taxlaw-2862	700	31	i]ndeed	i]ndeed	NOUN
taxlaw-2862	700	32	,	,	PUNCT
taxlaw-2862	700	33	in	in	ADP
taxlaw-2862	700	34	both	both	CCONJ
taxlaw-2862	700	35	ghana	ghana	PROPN
taxlaw-2862	700	36	and	and	CCONJ
taxlaw-2862	700	37	malta	malta	PROPN
taxlaw-2862	700	38	an	an	DET
taxlaw-2862	700	39	initially	initially	ADV
taxlaw-2862	700	40	low	low	ADJ
taxlaw-2862	700	41	threshold	threshold	NOUN
taxlaw-2862	700	42	was	be	AUX
taxlaw-2862	700	43	one	one	NUM
taxlaw-2862	700	44	of	of	ADP
taxlaw-2862	700	45	the	the	DET
taxlaw-2862	700	46	primary	primary	ADJ
taxlaw-2862	700	47	reasons	reason	NOUN
taxlaw-2862	700	48	for	for	ADP
taxlaw-2862	700	49	the	the	DET
taxlaw-2862	700	50	failure	failure	NOUN
taxlaw-2862	700	51	of	of	ADP
taxlaw-2862	700	52	their	their	PRON
taxlaw-2862	700	53	first	first	ADJ
taxlaw-2862	700	54	vat	vat	NOUN
taxlaw-2862	700	55	”	"	PUNCT
taxlaw-2862	700	56	)	)	PUNCT
taxlaw-2862	700	57	.	.	PUNCT
taxlaw-2862	701	1	with	with	ADP
taxlaw-2862	701	2	respect	respect	NOUN
taxlaw-2862	701	3	to	to	ADP
taxlaw-2862	701	4	ghana	ghana	PROPN
taxlaw-2862	701	5	,	,	PUNCT
taxlaw-2862	701	6	the	the	DET
taxlaw-2862	701	7	failure	failure	NOUN
taxlaw-2862	701	8	of	of	ADP
taxlaw-2862	701	9	the	the	DET
taxlaw-2862	701	10	1994	1994	NUM
taxlaw-2862	701	11	vat	vat	NOUN
taxlaw-2862	701	12	was	be	AUX
taxlaw-2862	701	13	seen	see	VERB
taxlaw-2862	701	14	as	as	ADP
taxlaw-2862	701	15	being	be	AUX
taxlaw-2862	701	16	hastened	hasten	VERB
taxlaw-2862	701	17	by	by	ADP
taxlaw-2862	701	18	its	its	PRON
taxlaw-2862	701	19	high	high	ADJ
taxlaw-2862	701	20	rate	rate	NOUN
taxlaw-2862	701	21	(	(	PUNCT
taxlaw-2862	701	22	17.5	17.5	NUM
taxlaw-2862	701	23	%	%	NOUN
taxlaw-2862	701	24	,	,	PUNCT
taxlaw-2862	701	25	noticeably	noticeably	ADV
taxlaw-2862	701	26	higher	high	ADJ
taxlaw-2862	701	27	than	than	ADP
taxlaw-2862	701	28	the	the	DET
taxlaw-2862	701	29	former	former	ADJ
taxlaw-2862	701	30	15	15	NUM
taxlaw-2862	701	31	%	%	NOUN
taxlaw-2862	701	32	ghanaian	ghanaian	ADJ
taxlaw-2862	701	33	sales	sale	NOUN
taxlaw-2862	701	34	tax	tax	NOUN
taxlaw-2862	701	35	)	)	PUNCT
taxlaw-2862	701	36	and	and	CCONJ
taxlaw-2862	701	37	low	low	ADJ
taxlaw-2862	701	38	registration	registration	NOUN
taxlaw-2862	701	39	threshold	threshold	NOUN
taxlaw-2862	701	40	(	(	PUNCT
taxlaw-2862	701	41	25	25	NUM
taxlaw-2862	701	42	million	million	NUM
taxlaw-2862	701	43	cedi	cedi	NOUN
taxlaw-2862	701	44	,	,	PUNCT
taxlaw-2862	701	45	or	or	CCONJ
taxlaw-2862	701	46	about	about	ADV
taxlaw-2862	701	47	$	$	SYM
taxlaw-2862	701	48	15,000	15,000	NUM
taxlaw-2862	701	49	us	we	PRON
taxlaw-2862	701	50	)	)	PUNCT
taxlaw-2862	701	51	.	.	PUNCT
taxlaw-2862	702	1	see	see	VERB
taxlaw-2862	702	2	miranda	miranda	PROPN
taxlaw-2862	702	3	stewart	stewart	PROPN
taxlaw-2862	702	4	,	,	PUNCT
taxlaw-2862	702	5	tax	tax	NOUN
taxlaw-2862	702	6	policy	policy	NOUN
taxlaw-2862	702	7	transfer	transfer	NOUN
taxlaw-2862	702	8	to	to	ADP
taxlaw-2862	702	9	developing	develop	VERB
taxlaw-2862	702	10	countries	country	NOUN
taxlaw-2862	702	11	:	:	PUNCT
taxlaw-2862	702	12	politics	politic	NOUN
taxlaw-2862	702	13	,	,	PUNCT
taxlaw-2862	702	14	institutions	institution	NOUN
taxlaw-2862	702	15	and	and	CCONJ
taxlaw-2862	702	16	experts	expert	NOUN
taxlaw-2862	702	17	,	,	PUNCT
taxlaw-2862	702	18	in	in	ADP
taxlaw-2862	702	19	global	global	ADJ
taxlaw-2862	702	20	debates	debate	NOUN
taxlaw-2862	702	21	about	about	ADP
taxlaw-2862	702	22	taxation	taxation	NOUN
taxlaw-2862	702	23	(	(	PUNCT
taxlaw-2862	702	24	holger	holger	NOUN
taxlaw-2862	702	25	nehring	nehring	PROPN
taxlaw-2862	702	26	&	&	CCONJ
taxlaw-2862	702	27	florian	florian	PROPN
taxlaw-2862	702	28	schui	schui	PROPN
taxlaw-2862	702	29	eds	eds	PROPN
taxlaw-2862	702	30	.	.	PROPN
taxlaw-2862	702	31	,	,	PUNCT
taxlaw-2862	702	32	2007	2007	NUM
taxlaw-2862	702	33	)	)	PUNCT
taxlaw-2862	702	34	,	,	PUNCT
taxlaw-2862	702	35	188	188	NUM
taxlaw-2862	702	36	n.53	n.53	NOUN
taxlaw-2862	702	37	(	(	PUNCT
taxlaw-2862	702	38	citing	cite	VERB
taxlaw-2862	702	39	rimmer	rimmer	PROPN
taxlaw-2862	702	40	,	,	PUNCT
taxlaw-2862	702	41	herbst	herbst	PROPN
taxlaw-2862	702	42	&	&	CCONJ
taxlaw-2862	702	43	killick	killick	PROPN
taxlaw-2862	702	44	)	)	PUNCT
taxlaw-2862	703	1	[	[	X
taxlaw-2862	703	2	hereinafter	hereinafter	NOUN
taxlaw-2862	703	3	stewart	stewart	NOUN
taxlaw-2862	703	4	,	,	PUNCT
taxlaw-2862	703	5	transfer	transfer	NOUN
taxlaw-2862	703	6	]	]	PUNCT
taxlaw-2862	703	7	.	.	PUNCT
taxlaw-2862	704	1	the	the	DET
taxlaw-2862	704	2	subsequent	subsequent	ADJ
taxlaw-2862	704	3	re	re	NOUN
taxlaw-2862	704	4	-	-	NOUN
taxlaw-2862	704	5	introduction	introduction	NOUN
taxlaw-2862	704	6	of	of	ADP
taxlaw-2862	704	7	the	the	DET
taxlaw-2862	704	8	vat	vat	NOUN
taxlaw-2862	704	9	in	in	ADP
taxlaw-2862	704	10	1998	1998	NUM
taxlaw-2862	704	11	featured	feature	VERB
taxlaw-2862	704	12	a	a	DET
taxlaw-2862	704	13	lower	low	ADJ
taxlaw-2862	704	14	rate	rate	NOUN
taxlaw-2862	704	15	(	(	PUNCT
taxlaw-2862	704	16	ten	ten	NUM
taxlaw-2862	704	17	percent	percent	NOUN
taxlaw-2862	704	18	)	)	PUNCT
taxlaw-2862	704	19	and	and	CCONJ
taxlaw-2862	704	20	registration	registration	NOUN
taxlaw-2862	704	21	threshold	threshold	NOUN
taxlaw-2862	704	22	that	that	PRON
taxlaw-2862	704	23	was	be	AUX
taxlaw-2862	704	24	eight	eight	NUM
taxlaw-2862	704	25	times	time	NOUN
taxlaw-2862	704	26	the	the	DET
taxlaw-2862	704	27	magnitude	magnitude	NOUN
taxlaw-2862	704	28	of	of	ADP
taxlaw-2862	704	29	the	the	DET
taxlaw-2862	704	30	repealed	repeal	VERB
taxlaw-2862	704	31	vat	vat	NOUN
taxlaw-2862	704	32	(	(	PUNCT
taxlaw-2862	704	33	200	200	NUM
taxlaw-2862	704	34	million	million	NUM
taxlaw-2862	704	35	cedi	cedi	NOUN
taxlaw-2862	704	36	,	,	PUNCT
taxlaw-2862	704	37	or	or	CCONJ
taxlaw-2862	704	38	about	about	ADV
taxlaw-2862	704	39	$	$	SYM
taxlaw-2862	704	40	80,000	80,000	NUM
taxlaw-2862	704	41	us	we	PRON
taxlaw-2862	704	42	)	)	PUNCT
taxlaw-2862	704	43	.	.	PUNCT
taxlaw-2862	705	1	whether	whether	SCONJ
taxlaw-2862	705	2	the	the	DET
taxlaw-2862	705	3	connection	connection	NOUN
taxlaw-2862	705	4	is	be	AUX
taxlaw-2862	705	5	causal	causal	ADJ
taxlaw-2862	705	6	or	or	CCONJ
taxlaw-2862	705	7	merely	merely	ADV
taxlaw-2862	705	8	circumstantial	circumstantial	ADJ
taxlaw-2862	705	9	,	,	PUNCT
taxlaw-2862	705	10	the	the	DET
taxlaw-2862	705	11	new	new	ADJ
taxlaw-2862	705	12	ghanaian	ghanaian	ADJ
taxlaw-2862	705	13	vat	vat	NOUN
taxlaw-2862	705	14	has	have	AUX
taxlaw-2862	705	15	met	meet	VERB
taxlaw-2862	705	16	with	with	ADP
taxlaw-2862	705	17	greater	great	ADJ
taxlaw-2862	705	18	success	success	NOUN
taxlaw-2862	705	19	and	and	CCONJ
taxlaw-2862	705	20	political	political	ADJ
taxlaw-2862	705	21	durability	durability	NOUN
taxlaw-2862	705	22	.	.	PUNCT
taxlaw-2862	706	1	see	see	VERB
taxlaw-2862	706	2	also	also	ADV
taxlaw-2862	706	3	prichard	prichard	NOUN
taxlaw-2862	706	4	,	,	PUNCT
taxlaw-2862	706	5	supra	supra	ADJ
taxlaw-2862	706	6	note	note	NOUN
taxlaw-2862	706	7	5	5	NUM
taxlaw-2862	706	8	,	,	PUNCT
taxlaw-2862	706	9	at	at	ADP
taxlaw-2862	706	10	91	91	NUM
taxlaw-2862	706	11	.	.	PUNCT
taxlaw-2862	706	12	210	210	NUM
taxlaw-2862	706	13	columbia	columbia	PROPN
taxlaw-2862	706	14	journal	journal	PROPN
taxlaw-2862	706	15	of	of	ADP
taxlaw-2862	706	16	tax	tax	NOUN
taxlaw-2862	706	17	law	law	NOUN
taxlaw-2862	707	1	[	[	X
taxlaw-2862	707	2	vol.9:177	vol.9:177	X
taxlaw-2862	707	3	from	from	ADP
taxlaw-2862	707	4	the	the	DET
taxlaw-2862	707	5	other	other	ADJ
taxlaw-2862	707	6	direction	direction	NOUN
taxlaw-2862	707	7	,	,	PUNCT
taxlaw-2862	707	8	the	the	DET
taxlaw-2862	707	9	experience	experience	NOUN
taxlaw-2862	707	10	of	of	ADP
taxlaw-2862	707	11	countries	country	NOUN
taxlaw-2862	707	12	that	that	PRON
taxlaw-2862	707	13	have	have	AUX
taxlaw-2862	707	14	adopted	adopt	VERB
taxlaw-2862	707	15	higher	high	ADJ
taxlaw-2862	707	16	registration	registration	NOUN
taxlaw-2862	707	17	thresholds	threshold	NOUN
taxlaw-2862	707	18	appears	appear	VERB
taxlaw-2862	707	19	to	to	PART
taxlaw-2862	707	20	have	have	AUX
taxlaw-2862	707	21	generally	generally	ADV
taxlaw-2862	707	22	been	be	AUX
taxlaw-2862	707	23	positive	positive	ADJ
taxlaw-2862	707	24	.	.	PUNCT
taxlaw-2862	708	1	however	however	ADV
taxlaw-2862	708	2	,	,	PUNCT
taxlaw-2862	708	3	with	with	ADP
taxlaw-2862	708	4	the	the	DET
taxlaw-2862	708	5	exception	exception	NOUN
taxlaw-2862	708	6	of	of	ADP
taxlaw-2862	708	7	edmiston	edmiston	NOUN
taxlaw-2862	708	8	and	and	CCONJ
taxlaw-2862	708	9	bird	bird	NOUN
taxlaw-2862	708	10	’s	’s	PART
taxlaw-2862	708	11	case	case	NOUN
taxlaw-2862	708	12	study	study	NOUN
taxlaw-2862	708	13	of	of	ADP
taxlaw-2862	708	14	the	the	DET
taxlaw-2862	708	15	jamaica,156	jamaica,156	PROPN
taxlaw-2862	708	16	research	research	NOUN
taxlaw-2862	708	17	is	be	AUX
taxlaw-2862	708	18	sparse	sparse	ADJ
taxlaw-2862	708	19	.	.	PUNCT
taxlaw-2862	709	1	the	the	DET
taxlaw-2862	709	2	uk	uk	PROPN
taxlaw-2862	709	3	’s	’s	PART
taxlaw-2862	709	4	threshold	threshold	NOUN
taxlaw-2862	709	5	is	be	AUX
taxlaw-2862	709	6	higher	high	ADJ
taxlaw-2862	709	7	threshold	threshold	NOUN
taxlaw-2862	709	8	than	than	ADP
taxlaw-2862	709	9	any	any	DET
taxlaw-2862	709	10	eu	eu	PROPN
taxlaw-2862	709	11	member	member	NOUN
taxlaw-2862	709	12	state	state	NOUN
taxlaw-2862	709	13	and	and	CCONJ
taxlaw-2862	709	14	is	be	AUX
taxlaw-2862	709	15	the	the	DET
taxlaw-2862	709	16	second	second	ADJ
taxlaw-2862	709	17	highest	high	ADJ
taxlaw-2862	709	18	(	(	PUNCT
taxlaw-2862	709	19	after	after	ADP
taxlaw-2862	709	20	japan	japan	PROPN
taxlaw-2862	709	21	)	)	PUNCT
taxlaw-2862	709	22	among	among	ADP
taxlaw-2862	709	23	oecd	oecd	PROPN
taxlaw-2862	709	24	countries	country	NOUN
taxlaw-2862	709	25	(	(	PUNCT
taxlaw-2862	709	26	£	£	SYM
taxlaw-2862	709	27	85,000	85,000	NUM
taxlaw-2862	709	28	from	from	ADP
taxlaw-2862	709	29	april	april	PROPN
taxlaw-2862	709	30	1	1	NUM
taxlaw-2862	709	31	,	,	PUNCT
taxlaw-2862	709	32	2017	2017	NUM
taxlaw-2862	709	33	,	,	PUNCT
taxlaw-2862	709	34	or	or	CCONJ
taxlaw-2862	709	35	about	about	ADV
taxlaw-2862	709	36	$	$	SYM
taxlaw-2862	709	37	121,000	121,000	NUM
taxlaw-2862	709	38	us).157	us).157	NOUN
taxlaw-2862	709	39	the	the	DET
taxlaw-2862	709	40	mirrlees	mirrlee	NOUN
taxlaw-2862	709	41	report	report	NOUN
taxlaw-2862	709	42	,	,	PUNCT
taxlaw-2862	709	43	a	a	DET
taxlaw-2862	709	44	comprehensive	comprehensive	ADJ
taxlaw-2862	709	45	review	review	NOUN
taxlaw-2862	709	46	of	of	ADP
taxlaw-2862	709	47	the	the	DET
taxlaw-2862	709	48	british	british	ADJ
taxlaw-2862	709	49	tax	tax	NOUN
taxlaw-2862	709	50	system	system	NOUN
taxlaw-2862	709	51	,	,	PUNCT
taxlaw-2862	709	52	noted	note	VERB
taxlaw-2862	709	53	that	that	SCONJ
taxlaw-2862	709	54	“	"	PUNCT
taxlaw-2862	709	55	[	[	X
taxlaw-2862	709	56	t]here	t]here	NOUN
taxlaw-2862	709	57	is	be	AUX
taxlaw-2862	709	58	good	good	ADJ
taxlaw-2862	709	59	reason	reason	NOUN
taxlaw-2862	709	60	to	to	PART
taxlaw-2862	709	61	suppose	suppose	VERB
taxlaw-2862	709	62	that	that	SCONJ
taxlaw-2862	709	63	the	the	DET
taxlaw-2862	709	64	relatively	relatively	ADV
taxlaw-2862	709	65	high	high	ADJ
taxlaw-2862	709	66	threshold	threshold	NOUN
taxlaw-2862	709	67	should	should	AUX
taxlaw-2862	709	68	be	be	AUX
taxlaw-2862	709	69	counted	count	VERB
taxlaw-2862	709	70	as	as	ADP
taxlaw-2862	709	71	a	a	DET
taxlaw-2862	709	72	strength	strength	NOUN
taxlaw-2862	709	73	of	of	ADP
taxlaw-2862	709	74	the	the	DET
taxlaw-2862	709	75	uk	uk	PROPN
taxlaw-2862	709	76	vat	vat	NOUN
taxlaw-2862	709	77	.	.	PUNCT
taxlaw-2862	710	1	”158	”158	PUNCT
taxlaw-2862	711	1	what	what	PRON
taxlaw-2862	711	2	does	do	AUX
taxlaw-2862	711	3	all	all	DET
taxlaw-2862	711	4	this	this	PRON
taxlaw-2862	711	5	imply	imply	VERB
taxlaw-2862	711	6	about	about	ADP
taxlaw-2862	711	7	the	the	DET
taxlaw-2862	711	8	validity	validity	NOUN
taxlaw-2862	711	9	of	of	ADP
taxlaw-2862	711	10	a	a	DET
taxlaw-2862	711	11	rule	rule	NOUN
taxlaw-2862	711	12	-	-	PUNCT
taxlaw-2862	711	13	of	of	ADP
taxlaw-2862	711	14	-	-	PUNCT
taxlaw-2862	711	15	thumb	thumb	NOUN
taxlaw-2862	711	16	optimal	optimal	ADJ
taxlaw-2862	711	17	registration	registration	NOUN
taxlaw-2862	711	18	threshold	threshold	NOUN
taxlaw-2862	711	19	?	?	PUNCT
taxlaw-2862	712	1	one	one	PRON
taxlaw-2862	712	2	appears	appear	VERB
taxlaw-2862	712	3	to	to	PART
taxlaw-2862	712	4	have	have	AUX
taxlaw-2862	712	5	emerged	emerge	VERB
taxlaw-2862	712	6	,	,	PUNCT
taxlaw-2862	712	7	albeit	albeit	SCONJ
taxlaw-2862	712	8	with	with	ADP
taxlaw-2862	712	9	caveats	caveat	NOUN
taxlaw-2862	712	10	.	.	PUNCT
taxlaw-2862	713	1	with	with	ADP
taxlaw-2862	713	2	reference	reference	NOUN
taxlaw-2862	713	3	to	to	ADP
taxlaw-2862	713	4	developing	develop	VERB
taxlaw-2862	713	5	economies	economy	NOUN
taxlaw-2862	713	6	,	,	PUNCT
taxlaw-2862	713	7	bird	bird	NOUN
taxlaw-2862	713	8	and	and	CCONJ
taxlaw-2862	713	9	gendron	gendron	PROPN
taxlaw-2862	713	10	note	note	NOUN
taxlaw-2862	713	11	that	that	SCONJ
taxlaw-2862	713	12	“	"	PUNCT
taxlaw-2862	713	13	[	[	PUNCT
taxlaw-2862	713	14	a]s	a]	VERB
taxlaw-2862	713	15	time	time	NOUN
taxlaw-2862	713	16	went	go	VERB
taxlaw-2862	713	17	on	on	ADP
taxlaw-2862	713	18	…	…	PUNCT
taxlaw-2862	713	19	and	and	CCONJ
taxlaw-2862	713	20	more	more	ADJ
taxlaw-2862	713	21	experience	experience	NOUN
taxlaw-2862	713	22	with	with	ADP
taxlaw-2862	713	23	the	the	DET
taxlaw-2862	713	24	difficulties	difficulty	NOUN
taxlaw-2862	713	25	of	of	ADP
taxlaw-2862	713	26	imposing	impose	VERB
taxlaw-2862	713	27	general	general	ADJ
taxlaw-2862	713	28	sales	sale	NOUN
taxlaw-2862	713	29	taxes	taxis	NOUN
taxlaw-2862	713	30	[	[	X
taxlaw-2862	713	31	including	include	VERB
taxlaw-2862	713	32	vats	vat	NOUN
taxlaw-2862	713	33	]	]	PUNCT
taxlaw-2862	713	34	in	in	ADP
taxlaw-2862	713	35	fragmented	fragmented	ADJ
taxlaw-2862	713	36	economies	economy	NOUN
taxlaw-2862	713	37	with	with	ADP
taxlaw-2862	713	38	large	large	ADJ
taxlaw-2862	713	39	informal	informal	ADJ
taxlaw-2862	713	40	sectors	sector	NOUN
taxlaw-2862	713	41	was	be	AUX
taxlaw-2862	713	42	accumulated	accumulate	VERB
taxlaw-2862	713	43	,	,	PUNCT
taxlaw-2862	713	44	conventional	conventional	ADJ
taxlaw-2862	713	45	wisdom	wisdom	NOUN
taxlaw-2862	713	46	changed	change	VERB
taxlaw-2862	713	47	…	…	PUNCT
taxlaw-2862	713	48	[and	[and	X
taxlaw-2862	713	49	]	]	X
taxlaw-2862	713	50	now	now	ADV
taxlaw-2862	713	51	suggests	suggest	VERB
taxlaw-2862	713	52	that	that	SCONJ
taxlaw-2862	713	53	the	the	DET
taxlaw-2862	713	54	threshold	threshold	NOUN
taxlaw-2862	713	55	should	should	AUX
taxlaw-2862	713	56	be	be	AUX
taxlaw-2862	713	57	set	set	VERB
taxlaw-2862	713	58	considerably	considerably	ADV
taxlaw-2862	713	59	higher	high	ADJ
taxlaw-2862	713	60	in	in	ADP
taxlaw-2862	713	61	most	most	ADJ
taxlaw-2862	713	62	countries	country	NOUN
taxlaw-2862	713	63	—	—	PUNCT
taxlaw-2862	713	64	say	say	VERB
taxlaw-2862	713	65	,	,	PUNCT
taxlaw-2862	713	66	at	at	ADP
taxlaw-2862	713	67	a	a	DET
taxlaw-2862	713	68	level	level	NOUN
taxlaw-2862	713	69	of	of	ADP
taxlaw-2862	713	70	u.s	u.s	PROPN
taxlaw-2862	713	71	.	.	PROPN
taxlaw-2862	713	72	$	$	SYM
taxlaw-2862	713	73	100,000	100,000	NUM
taxlaw-2862	713	74	[	[	SYM
taxlaw-2862	713	75	$	$	SYM
taxlaw-2862	713	76	119,000	119,000	NUM
taxlaw-2862	713	77	in	in	ADP
taxlaw-2862	713	78	2016	2016	NUM
taxlaw-2862	713	79	dollars].”159	dollars].”159	PROPN
taxlaw-2862	713	80	c.	c.	NOUN
taxlaw-2862	713	81	possible	possible	ADJ
taxlaw-2862	713	82	explanations	explanation	NOUN
taxlaw-2862	713	83	for	for	ADP
taxlaw-2862	713	84	the	the	DET
taxlaw-2862	713	85	persistence	persistence	NOUN
taxlaw-2862	713	86	of	of	ADP
taxlaw-2862	713	87	low	low	ADJ
taxlaw-2862	713	88	thresholds	threshold	NOUN
taxlaw-2862	713	89	a	a	DET
taxlaw-2862	713	90	number	number	NOUN
taxlaw-2862	713	91	of	of	ADP
taxlaw-2862	713	92	commentators	commentator	NOUN
taxlaw-2862	713	93	have	have	AUX
taxlaw-2862	713	94	cited	cite	VERB
taxlaw-2862	713	95	the	the	DET
taxlaw-2862	713	96	persistence	persistence	NOUN
taxlaw-2862	713	97	of	of	ADP
taxlaw-2862	713	98	low	low	ADJ
taxlaw-2862	713	99	vat	vat	NOUN
taxlaw-2862	713	100	thresholds	threshold	NOUN
taxlaw-2862	713	101	as	as	ADP
taxlaw-2862	713	102	a	a	DET
taxlaw-2862	713	103	puzzle.160	puzzle.160	NOUN
taxlaw-2862	713	104	what	what	DET
taxlaw-2862	713	105	factors	factor	NOUN
taxlaw-2862	713	106	might	might	AUX
taxlaw-2862	713	107	be	be	AUX
taxlaw-2862	713	108	responsible	responsible	ADJ
taxlaw-2862	713	109	for	for	ADP
taxlaw-2862	713	110	this	this	DET
taxlaw-2862	713	111	divergence	divergence	NOUN
taxlaw-2862	713	112	?	?	PUNCT
taxlaw-2862	714	1	in	in	ADP
taxlaw-2862	714	2	the	the	DET
taxlaw-2862	714	3	vat	vat	NOUN
taxlaw-2862	714	4	literature	literature	NOUN
taxlaw-2862	714	5	,	,	PUNCT
taxlaw-2862	714	6	two	two	NUM
taxlaw-2862	714	7	general	general	ADJ
taxlaw-2862	714	8	hypotheses	hypothesis	NOUN
taxlaw-2862	714	9	have	have	AUX
taxlaw-2862	714	10	emerged	emerge	VERB
taxlaw-2862	714	11	to	to	PART
taxlaw-2862	714	12	explain	explain	VERB
taxlaw-2862	714	13	the	the	DET
taxlaw-2862	714	14	disconnect	disconnect	NOUN
taxlaw-2862	714	15	between	between	ADP
taxlaw-2862	714	16	vat	vat	NOUN
taxlaw-2862	714	17	theory	theory	NOUN
taxlaw-2862	714	18	and	and	CCONJ
taxlaw-2862	714	19	practice	practice	NOUN
taxlaw-2862	714	20	with	with	ADP
taxlaw-2862	714	21	respect	respect	NOUN
taxlaw-2862	714	22	to	to	ADP
taxlaw-2862	714	23	threshold	threshold	NOUN
taxlaw-2862	714	24	-	-	PUNCT
taxlaw-2862	714	25	setting	setting	NOUN
taxlaw-2862	714	26	:	:	PUNCT
taxlaw-2862	714	27	fears	fear	NOUN
taxlaw-2862	714	28	about	about	ADP
taxlaw-2862	714	29	revenue	revenue	NOUN
taxlaw-2862	714	30	losses	loss	NOUN
taxlaw-2862	714	31	and	and	CCONJ
taxlaw-2862	714	32	concerns	concern	NOUN
taxlaw-2862	714	33	about	about	ADP
taxlaw-2862	714	34	unfairness	unfairness	NOUN
taxlaw-2862	714	35	to	to	ADP
taxlaw-2862	714	36	large	large	ADJ
taxlaw-2862	714	37	businesses.161	businesses.161	ADJ
taxlaw-2862	714	38	in	in	ADP
taxlaw-2862	714	39	2001	2001	NUM
taxlaw-2862	714	40	,	,	PUNCT
taxlaw-2862	714	41	ebrill	ebrill	NOUN
taxlaw-2862	714	42	et	et	PROPN
taxlaw-2862	714	43	al	al	PROPN
taxlaw-2862	714	44	.	.	PROPN
taxlaw-2862	714	45	stated	state	VERB
taxlaw-2862	714	46	:	:	PUNCT
taxlaw-2862	714	47	156	156	NUM
taxlaw-2862	714	48	see	see	VERB
taxlaw-2862	714	49	edmiston	edmiston	NOUN
taxlaw-2862	714	50	&	&	CCONJ
taxlaw-2862	714	51	bird	bird	PROPN
taxlaw-2862	714	52	,	,	PUNCT
taxlaw-2862	714	53	supra	supra	PROPN
taxlaw-2862	714	54	note	note	NOUN
taxlaw-2862	714	55	150	150	NUM
taxlaw-2862	714	56	,	,	PUNCT
taxlaw-2862	714	57	at	at	ADP
taxlaw-2862	714	58	26	26	NUM
taxlaw-2862	714	59	-	-	SYM
taxlaw-2862	714	60	27	27	NUM
taxlaw-2862	714	61	.	.	PUNCT
taxlaw-2862	715	1	157	157	NUM
taxlaw-2862	715	2	see	see	VERB
taxlaw-2862	715	3	hm	hm	INTJ
taxlaw-2862	715	4	revenues	revenue	NOUN
taxlaw-2862	715	5	and	and	CCONJ
taxlaw-2862	715	6	customs	custom	NOUN
taxlaw-2862	715	7	,	,	PUNCT
taxlaw-2862	715	8	policy	policy	NOUN
taxlaw-2862	715	9	paper	paper	NOUN
taxlaw-2862	715	10	:	:	PUNCT
taxlaw-2862	715	11	vat	vat	NOUN
taxlaw-2862	715	12	registration	registration	NOUN
taxlaw-2862	715	13	threshold	threshold	NOUN
taxlaw-2862	715	14	(	(	PUNCT
taxlaw-2862	715	15	mar	mar	PROPN
taxlaw-2862	715	16	.	.	PROPN
taxlaw-2862	715	17	8	8	NUM
taxlaw-2862	715	18	,	,	PUNCT
taxlaw-2862	715	19	2017	2017	NUM
taxlaw-2862	715	20	)	)	PUNCT
taxlaw-2862	715	21	,	,	PUNCT
taxlaw-2862	715	22	https://www.gov.uk/government/publications/vat-registration-threshold/vat-registration-threshold	https://www.gov.uk/government/publications/vat-registration-threshold/vat-registration-threshold	PROPN
taxlaw-2862	715	23	[	[	X
taxlaw-2862	715	24	https://perma.cc/g4fp-th28	https://perma.cc/g4fp-th28	X
taxlaw-2862	715	25	]	]	X
taxlaw-2862	715	26	(	(	PUNCT
taxlaw-2862	715	27	noting	note	VERB
taxlaw-2862	715	28	however	however	ADV
taxlaw-2862	715	29	that	that	SCONJ
taxlaw-2862	715	30	there	there	PRON
taxlaw-2862	715	31	is	be	VERB
taxlaw-2862	715	32	a	a	DET
taxlaw-2862	715	33	separate	separate	ADJ
taxlaw-2862	715	34	“	"	PUNCT
taxlaw-2862	715	35	deregistration	deregistration	NOUN
taxlaw-2862	715	36	threshold	threshold	NOUN
taxlaw-2862	715	37	”	"	PUNCT
taxlaw-2862	715	38	that	that	PRON
taxlaw-2862	715	39	is	be	AUX
taxlaw-2862	715	40	set	set	VERB
taxlaw-2862	715	41	2,000	2,000	NUM
taxlaw-2862	715	42	pounds	pound	NOUN
taxlaw-2862	715	43	lower	low	ADJ
taxlaw-2862	715	44	“	"	PUNCT
taxlaw-2862	715	45	to	to	PART
taxlaw-2862	715	46	avoid	avoid	VERB
taxlaw-2862	715	47	businesses	business	NOUN
taxlaw-2862	715	48	trading	trade	VERB
taxlaw-2862	715	49	around	around	ADP
taxlaw-2862	715	50	the	the	DET
taxlaw-2862	715	51	threshold	threshold	NOUN
taxlaw-2862	715	52	level	level	NOUN
taxlaw-2862	715	53	having	have	VERB
taxlaw-2862	715	54	to	to	PART
taxlaw-2862	715	55	frequently	frequently	ADV
taxlaw-2862	715	56	register	register	VERB
taxlaw-2862	715	57	and	and	CCONJ
taxlaw-2862	715	58	deregister	deregister	VERB
taxlaw-2862	715	59	.	.	PUNCT
taxlaw-2862	715	60	”	"	PUNCT
taxlaw-2862	715	61	)	)	PUNCT
taxlaw-2862	715	62	.	.	PUNCT
taxlaw-2862	716	1	158	158	NUM
taxlaw-2862	716	2	see	see	VERB
taxlaw-2862	716	3	crawford	crawford	PROPN
taxlaw-2862	716	4	,	,	PUNCT
taxlaw-2862	716	5	keen	keen	PROPN
taxlaw-2862	716	6	&	&	CCONJ
taxlaw-2862	716	7	smith	smith	PROPN
taxlaw-2862	716	8	,	,	PUNCT
taxlaw-2862	716	9	supra	supra	PROPN
taxlaw-2862	716	10	note	note	PROPN
taxlaw-2862	716	11	21	21	NUM
taxlaw-2862	716	12	,	,	PUNCT
taxlaw-2862	716	13	at	at	ADP
taxlaw-2862	716	14	311	311	NUM
taxlaw-2862	716	15	.	.	NOUN
taxlaw-2862	716	16	159	159	NUM
taxlaw-2862	717	1	the	the	DET
taxlaw-2862	717	2	basis	basis	NOUN
taxlaw-2862	717	3	for	for	ADP
taxlaw-2862	717	4	this	this	DET
taxlaw-2862	717	5	rule	rule	NOUN
taxlaw-2862	717	6	of	of	ADP
taxlaw-2862	717	7	thumb	thumb	NOUN
taxlaw-2862	717	8	comes	come	VERB
taxlaw-2862	717	9	from	from	ADP
taxlaw-2862	717	10	ebrill	ebrill	NOUN
taxlaw-2862	717	11	et	et	PROPN
taxlaw-2862	717	12	al	al	PROPN
taxlaw-2862	717	13	.	.	PROPN
taxlaw-2862	717	14	,	,	PUNCT
taxlaw-2862	717	15	who	who	PRON
taxlaw-2862	717	16	provide	provide	VERB
taxlaw-2862	717	17	plausible	plausible	ADJ
taxlaw-2862	717	18	parameter	parameter	NOUN
taxlaw-2862	717	19	values	value	NOUN
taxlaw-2862	717	20	that	that	PRON
taxlaw-2862	717	21	can	can	AUX
taxlaw-2862	717	22	yield	yield	VERB
taxlaw-2862	717	23	a	a	DET
taxlaw-2862	717	24	rule	rule	NOUN
taxlaw-2862	717	25	of	of	ADP
taxlaw-2862	717	26	thumb	thumb	NOUN
taxlaw-2862	717	27	threshold	threshold	NOUN
taxlaw-2862	717	28	for	for	ADP
taxlaw-2862	717	29	developed	develop	VERB
taxlaw-2862	717	30	(	(	PUNCT
taxlaw-2862	717	31	oecd	oecd	PROPN
taxlaw-2862	717	32	)	)	PUNCT
taxlaw-2862	717	33	countries	country	NOUN
taxlaw-2862	717	34	.	.	PUNCT
taxlaw-2862	718	1	see	see	VERB
taxlaw-2862	718	2	ebrill	ebrill	NOUN
taxlaw-2862	718	3	et	et	PROPN
taxlaw-2862	718	4	al	al	PROPN
taxlaw-2862	718	5	.	.	PROPN
taxlaw-2862	718	6	,	,	PUNCT
taxlaw-2862	718	7	supra	supra	PROPN
taxlaw-2862	718	8	note	note	PROPN
taxlaw-2862	718	9	14	14	NUM
taxlaw-2862	718	10	,	,	PUNCT
taxlaw-2862	718	11	at	at	ADP
taxlaw-2862	718	12	117	117	NUM
taxlaw-2862	718	13	-	-	SYM
taxlaw-2862	718	14	18	18	NUM
taxlaw-2862	718	15	.	.	PUNCT
taxlaw-2862	719	1	assuming	assume	VERB
taxlaw-2862	719	2	administration	administration	NOUN
taxlaw-2862	719	3	costs	cost	NOUN
taxlaw-2862	719	4	per	per	ADP
taxlaw-2862	719	5	registrant	registrant	NOUN
taxlaw-2862	719	6	on	on	ADP
taxlaw-2862	719	7	the	the	DET
taxlaw-2862	719	8	order	order	NOUN
taxlaw-2862	719	9	of	of	ADP
taxlaw-2862	719	10	$	$	SYM
taxlaw-2862	719	11	100	100	NUM
taxlaw-2862	719	12	and	and	CCONJ
taxlaw-2862	719	13	compliance	compliance	NOUN
taxlaw-2862	719	14	costs	cost	NOUN
taxlaw-2862	719	15	of	of	ADP
taxlaw-2862	719	16	about	about	ADV
taxlaw-2862	719	17	$	$	SYM
taxlaw-2862	719	18	500	500	NUM
taxlaw-2862	719	19	,	,	PUNCT
taxlaw-2862	719	20	a	a	DET
taxlaw-2862	719	21	marginal	marginal	ADJ
taxlaw-2862	719	22	value	value	NOUN
taxlaw-2862	719	23	of	of	ADP
taxlaw-2862	719	24	one	one	NUM
taxlaw-2862	719	25	additional	additional	ADJ
taxlaw-2862	719	26	dollar	dollar	NOUN
taxlaw-2862	719	27	of	of	ADP
taxlaw-2862	719	28	tax	tax	NOUN
taxlaw-2862	719	29	revenue	revenue	NOUN
taxlaw-2862	719	30	of	of	ADP
taxlaw-2862	719	31	approximately	approximately	ADV
taxlaw-2862	719	32	$	$	SYM
taxlaw-2862	719	33	1.20	1.20	NUM
taxlaw-2862	719	34	,	,	PUNCT
taxlaw-2862	719	35	a	a	DET
taxlaw-2862	719	36	vat	vat	NOUN
taxlaw-2862	719	37	rate	rate	NOUN
taxlaw-2862	719	38	of	of	ADP
taxlaw-2862	719	39	15	15	NUM
taxlaw-2862	719	40	%	%	NOUN
taxlaw-2862	719	41	,	,	PUNCT
taxlaw-2862	719	42	and	and	CCONJ
taxlaw-2862	719	43	a	a	DET
taxlaw-2862	719	44	ratio	ratio	NOUN
taxlaw-2862	719	45	of	of	ADP
taxlaw-2862	719	46	value	value	NOUN
taxlaw-2862	719	47	-	-	PUNCT
taxlaw-2862	719	48	added	add	VERB
taxlaw-2862	719	49	to	to	ADP
taxlaw-2862	719	50	output	output	NOUN
taxlaw-2862	719	51	of	of	ADP
taxlaw-2862	719	52	40	40	NUM
taxlaw-2862	719	53	%	%	NOUN
taxlaw-2862	719	54	,	,	PUNCT
taxlaw-2862	719	55	the	the	DET
taxlaw-2862	719	56	simple	simple	ADJ
taxlaw-2862	719	57	optimal	optimal	ADJ
taxlaw-2862	719	58	threshold	threshold	NOUN
taxlaw-2862	719	59	rule	rule	NOUN
taxlaw-2862	719	60	provided	provide	VERB
taxlaw-2862	719	61	in	in	ADP
taxlaw-2862	719	62	ebrill	ebrill	NOUN
taxlaw-2862	719	63	et	et	PROPN
taxlaw-2862	719	64	al	al	PROPN
taxlaw-2862	719	65	.	.	PUNCT
taxlaw-2862	720	1	(	(	PUNCT
taxlaw-2862	720	2	which	which	PRON
taxlaw-2862	720	3	broadly	broadly	ADV
taxlaw-2862	720	4	corresponds	correspond	VERB
taxlaw-2862	720	5	to	to	ADP
taxlaw-2862	720	6	that	that	PRON
taxlaw-2862	720	7	generated	generate	VERB
taxlaw-2862	720	8	by	by	ADP
taxlaw-2862	720	9	the	the	DET
taxlaw-2862	720	10	simple	simple	ADJ
taxlaw-2862	720	11	model	model	NOUN
taxlaw-2862	720	12	in	in	ADP
taxlaw-2862	720	13	keen	keen	PROPN
taxlaw-2862	720	14	&	&	CCONJ
taxlaw-2862	720	15	mintz	mintz	PROPN
taxlaw-2862	720	16	)	)	PUNCT
taxlaw-2862	720	17	yields	yield	VERB
taxlaw-2862	720	18	a	a	DET
taxlaw-2862	720	19	threshold	threshold	NOUN
taxlaw-2862	720	20	value	value	NOUN
taxlaw-2862	720	21	of	of	ADP
taxlaw-2862	720	22	about	about	ADV
taxlaw-2862	720	23	$	$	SYM
taxlaw-2862	720	24	52,000	52,000	NUM
taxlaw-2862	720	25	in	in	ADP
taxlaw-2862	720	26	1994	1994	NUM
taxlaw-2862	720	27	dollars	dollar	NOUN
taxlaw-2862	720	28	.	.	PUNCT
taxlaw-2862	721	1	see	see	VERB
taxlaw-2862	721	2	bird	bird	NOUN
taxlaw-2862	721	3	&	&	CCONJ
taxlaw-2862	721	4	gendron	gendron	PROPN
taxlaw-2862	721	5	,	,	PUNCT
taxlaw-2862	721	6	supra	supra	PROPN
taxlaw-2862	721	7	note	note	NOUN
taxlaw-2862	721	8	1	1	NUM
taxlaw-2862	721	9	,	,	PUNCT
taxlaw-2862	721	10	at	at	ADP
taxlaw-2862	721	11	115	115	NUM
taxlaw-2862	721	12	(	(	PUNCT
taxlaw-2862	721	13	explaining	explain	VERB
taxlaw-2862	721	14	why	why	SCONJ
taxlaw-2862	721	15	relevant	relevant	ADJ
taxlaw-2862	721	16	costs	cost	NOUN
taxlaw-2862	721	17	are	be	AUX
taxlaw-2862	721	18	likely	likely	ADJ
taxlaw-2862	721	19	to	to	PART
taxlaw-2862	721	20	be	be	AUX
taxlaw-2862	721	21	higher	high	ADJ
taxlaw-2862	721	22	;	;	PUNCT
taxlaw-2862	721	23	thus	thus	ADV
taxlaw-2862	721	24	the	the	DET
taxlaw-2862	721	25	difference	difference	NOUN
taxlaw-2862	721	26	between	between	ADP
taxlaw-2862	721	27	bird	bird	NOUN
taxlaw-2862	721	28	and	and	CCONJ
taxlaw-2862	721	29	gendron	gendron	NOUN
taxlaw-2862	721	30	versus	versus	ADP
taxlaw-2862	721	31	ebrill	ebrill	NOUN
taxlaw-2862	721	32	et	et	PROPN
taxlaw-2862	721	33	al	al	PROPN
taxlaw-2862	721	34	.	.	PUNCT
taxlaw-2862	722	1	inflation	inflation	NOUN
taxlaw-2862	722	2	-	-	PUNCT
taxlaw-2862	722	3	adjusted	adjust	VERB
taxlaw-2862	722	4	rule	rule	NOUN
taxlaw-2862	722	5	-	-	PUNCT
taxlaw-2862	722	6	of	of	ADP
taxlaw-2862	722	7	-	-	PUNCT
taxlaw-2862	722	8	thumb	thumb	NOUN
taxlaw-2862	722	9	thresholds	threshold	NOUN
taxlaw-2862	722	10	)	)	PUNCT
taxlaw-2862	722	11	.	.	PUNCT
taxlaw-2862	723	1	160	160	NUM
taxlaw-2862	723	2	see	see	VERB
taxlaw-2862	723	3	ebrill	ebrill	NOUN
taxlaw-2862	723	4	et	et	PROPN
taxlaw-2862	723	5	al	al	PROPN
taxlaw-2862	723	6	.	.	PROPN
taxlaw-2862	723	7	,	,	PUNCT
taxlaw-2862	723	8	supra	supra	PROPN
taxlaw-2862	723	9	note	note	PROPN
taxlaw-2862	723	10	14	14	NUM
taxlaw-2862	723	11	,	,	PUNCT
taxlaw-2862	723	12	at	at	ADP
taxlaw-2862	723	13	117	117	NUM
taxlaw-2862	723	14	,	,	PUNCT
taxlaw-2862	723	15	123	123	NUM
taxlaw-2862	723	16	;	;	PUNCT
taxlaw-2862	723	17	bird	bird	NOUN
taxlaw-2862	723	18	&	&	CCONJ
taxlaw-2862	723	19	gendron	gendron	PROPN
taxlaw-2862	723	20	,	,	PUNCT
taxlaw-2862	723	21	supra	supra	PROPN
taxlaw-2862	723	22	note	note	NOUN
taxlaw-2862	723	23	1	1	NUM
taxlaw-2862	723	24	,	,	PUNCT
taxlaw-2862	723	25	at	at	ADP
taxlaw-2862	723	26	120	120	NUM
taxlaw-2862	723	27	(	(	PUNCT
taxlaw-2862	723	28	“	"	PUNCT
taxlaw-2862	723	29	[	[	X
taxlaw-2862	723	30	i]t	i]t	X
taxlaw-2862	723	31	does	do	AUX
taxlaw-2862	723	32	not	not	PART
taxlaw-2862	723	33	make	make	VERB
taxlaw-2862	723	34	sense	sense	NOUN
taxlaw-2862	723	35	for	for	SCONJ
taxlaw-2862	723	36	most	most	ADJ
taxlaw-2862	723	37	countries	country	NOUN
taxlaw-2862	723	38	to	to	PART
taxlaw-2862	723	39	apply	apply	VERB
taxlaw-2862	723	40	vat	vat	NOUN
taxlaw-2862	723	41	as	as	ADV
taxlaw-2862	723	42	widely	widely	ADV
taxlaw-2862	723	43	as	as	SCONJ
taxlaw-2862	723	44	their	their	PRON
taxlaw-2862	723	45	laws	law	NOUN
taxlaw-2862	723	46	require	require	VERB
taxlaw-2862	723	47	[	[	X
taxlaw-2862	723	48	e.g.	e.g.	ADV
taxlaw-2862	723	49	,	,	PUNCT
taxlaw-2862	723	50	to	to	ADP
taxlaw-2862	723	51	the	the	DET
taxlaw-2862	723	52	extent	extent	NOUN
taxlaw-2862	723	53	of	of	ADP
taxlaw-2862	723	54	their	their	PRON
taxlaw-2862	723	55	low	low	ADJ
taxlaw-2862	723	56	threshold	threshold	NOUN
taxlaw-2862	723	57	requirements	requirement	NOUN
taxlaw-2862	723	58	for	for	ADP
taxlaw-2862	723	59	registration	registration	NOUN
taxlaw-2862	723	60	]	]	PUNCT
taxlaw-2862	723	61	,	,	PUNCT
taxlaw-2862	723	62	and	and	CCONJ
taxlaw-2862	723	63	it	it	PRON
taxlaw-2862	723	64	is	be	AUX
taxlaw-2862	723	65	puzzling	puzzle	VERB
taxlaw-2862	723	66	that	that	SCONJ
taxlaw-2862	723	67	so	so	ADV
taxlaw-2862	723	68	many	many	ADJ
taxlaw-2862	723	69	developing	develop	VERB
taxlaw-2862	723	70	and	and	CCONJ
taxlaw-2862	723	71	transitional	transitional	ADJ
taxlaw-2862	723	72	countries	country	NOUN
taxlaw-2862	723	73	persist	persist	VERB
taxlaw-2862	723	74	in	in	ADP
taxlaw-2862	723	75	(	(	PUNCT
taxlaw-2862	723	76	nominally	nominally	ADV
taxlaw-2862	723	77	)	)	PUNCT
taxlaw-2862	723	78	attempting	attempt	VERB
taxlaw-2862	723	79	to	to	PART
taxlaw-2862	723	80	do	do	VERB
taxlaw-2862	723	81	so	so	ADV
taxlaw-2862	723	82	”	"	PUNCT
taxlaw-2862	723	83	)	)	PUNCT
taxlaw-2862	723	84	.	.	PUNCT
taxlaw-2862	724	1	see	see	VERB
taxlaw-2862	724	2	also	also	ADV
taxlaw-2862	724	3	i	i	PROPN
taxlaw-2862	724	4	d.	d.	PROPN
taxlaw-2862	724	5	at	at	ADP
taxlaw-2862	724	6	116	116	NUM
taxlaw-2862	724	7	(	(	PUNCT
taxlaw-2862	724	8	citing	cite	VERB
taxlaw-2862	724	9	international	international	ADJ
taxlaw-2862	724	10	tax	tax	NOUN
taxlaw-2862	724	11	dialogue	dialogue	NOUN
taxlaw-2862	724	12	’s	’s	PART
taxlaw-2862	724	13	2005	2005	NUM
taxlaw-2862	724	14	report	report	NOUN
taxlaw-2862	724	15	and	and	CCONJ
taxlaw-2862	724	16	noting	note	VERB
taxlaw-2862	724	17	that	that	SCONJ
taxlaw-2862	724	18	“	"	PUNCT
taxlaw-2862	724	19	it	it	PRON
taxlaw-2862	724	20	is	be	AUX
taxlaw-2862	724	21	a	a	DET
taxlaw-2862	724	22	bit	bit	NOUN
taxlaw-2862	724	23	puzzling	puzzle	VERB
taxlaw-2862	724	24	that	that	SCONJ
taxlaw-2862	724	25	most	most	ADJ
taxlaw-2862	724	26	developing	develop	VERB
taxlaw-2862	724	27	countries	country	NOUN
taxlaw-2862	724	28	establish	establish	VERB
taxlaw-2862	724	29	and	and	CCONJ
taxlaw-2862	724	30	maintain	maintain	VERB
taxlaw-2862	724	31	low	low	ADJ
taxlaw-2862	724	32	thresholds	threshold	NOUN
taxlaw-2862	724	33	for	for	ADP
taxlaw-2862	724	34	vat	vat	NOUN
taxlaw-2862	724	35	registration	registration	NOUN
taxlaw-2862	724	36	,	,	PUNCT
taxlaw-2862	724	37	thus	thus	ADV
taxlaw-2862	724	38	encumbering	encumber	VERB
taxlaw-2862	724	39	their	their	PRON
taxlaw-2862	724	40	already	already	ADV
taxlaw-2862	724	41	overburdened	overburden	VERB
taxlaw-2862	724	42	administrations	administration	NOUN
taxlaw-2862	724	43	with	with	ADP
taxlaw-2862	724	44	a	a	DET
taxlaw-2862	724	45	large	large	ADJ
taxlaw-2862	724	46	amount	amount	NOUN
taxlaw-2862	724	47	of	of	ADP
taxlaw-2862	724	48	essentially	essentially	ADV
taxlaw-2862	724	49	useless	useless	ADJ
taxlaw-2862	724	50	work	work	NOUN
taxlaw-2862	724	51	”	"	PUNCT
taxlaw-2862	724	52	)	)	PUNCT
taxlaw-2862	724	53	.	.	PUNCT
taxlaw-2862	725	1	161	161	NUM
taxlaw-2862	725	2	note	note	NOUN
taxlaw-2862	725	3	that	that	SCONJ
taxlaw-2862	725	4	these	these	PRON
taxlaw-2862	725	5	are	be	AUX
taxlaw-2862	725	6	merely	merely	ADV
taxlaw-2862	725	7	the	the	DET
taxlaw-2862	725	8	explanations	explanation	NOUN
taxlaw-2862	725	9	that	that	PRON
taxlaw-2862	725	10	i	i	PRON
taxlaw-2862	725	11	found	find	VERB
taxlaw-2862	725	12	mentioned	mention	VERB
taxlaw-2862	725	13	in	in	ADP
taxlaw-2862	725	14	the	the	DET
taxlaw-2862	725	15	vat	vat	NOUN
taxlaw-2862	725	16	literature	literature	NOUN
taxlaw-2862	725	17	.	.	PUNCT
taxlaw-2862	726	1	as	as	SCONJ
taxlaw-2862	726	2	one	one	NUM
taxlaw-2862	726	3	vat	vat	NOUN
taxlaw-2862	726	4	expert	expert	NOUN
taxlaw-2862	726	5	suggested	suggest	VERB
taxlaw-2862	726	6	to	to	ADP
taxlaw-2862	726	7	me	i	PRON
taxlaw-2862	726	8	in	in	ADP
taxlaw-2862	726	9	conversation	conversation	NOUN
taxlaw-2862	726	10	,	,	PUNCT
taxlaw-2862	726	11	there	there	PRON
taxlaw-2862	726	12	are	be	VERB
taxlaw-2862	726	13	a	a	DET
taxlaw-2862	726	14	number	number	NOUN
taxlaw-2862	726	15	of	of	ADP
taxlaw-2862	726	16	other	other	ADJ
taxlaw-2862	726	17	compelling	compelling	ADJ
taxlaw-2862	726	18	accounts	account	NOUN
taxlaw-2862	726	19	:	:	PUNCT
taxlaw-2862	726	20	first	first	ADV
taxlaw-2862	726	21	,	,	PUNCT
taxlaw-2862	726	22	the	the	DET
taxlaw-2862	726	23	registration	registration	NOUN
taxlaw-2862	726	24	threshold	threshold	NOUN
taxlaw-2862	726	25	for	for	ADP
taxlaw-2862	726	26	a	a	DET
taxlaw-2862	726	27	vat	vat	NOUN
taxlaw-2862	726	28	’s	’s	PART
taxlaw-2862	726	29	predecessor	predecessor	NOUN
taxlaw-2862	726	30	tax	tax	NOUN
taxlaw-2862	726	31	(	(	PUNCT
taxlaw-2862	726	32	e.g.	e.g.	ADV
taxlaw-2862	726	33	,	,	PUNCT
taxlaw-2862	726	34	a	a	DET
taxlaw-2862	726	35	turnover	turnover	NOUN
taxlaw-2862	726	36	tax	tax	NOUN
taxlaw-2862	726	37	,	,	PUNCT
taxlaw-2862	726	38	retail	retail	ADJ
taxlaw-2862	726	39	sales	sale	NOUN
taxlaw-2862	726	40	tax	tax	NOUN
taxlaw-2862	726	41	,	,	PUNCT
taxlaw-2862	726	42	etc	etc	X
taxlaw-2862	726	43	.	.	X
taxlaw-2862	726	44	)	)	PUNCT
taxlaw-2862	726	45	may	may	AUX
taxlaw-2862	726	46	be	be	AUX
taxlaw-2862	726	47	a	a	DET
taxlaw-2862	726	48	strong	strong	ADJ
taxlaw-2862	726	49	2018	2018	NUM
taxlaw-2862	726	50	]	]	PUNCT
taxlaw-2862	726	51	on	on	ADP
taxlaw-2862	726	52	the	the	DET
taxlaw-2862	726	53	threshold	threshold	NOUN
taxlaw-2862	726	54	:	:	PUNCT
taxlaw-2862	726	55	smallness	smallness	NOUN
taxlaw-2862	726	56	and	and	CCONJ
taxlaw-2862	726	57	the	the	DET
taxlaw-2862	726	58	value	value	NOUN
taxlaw-2862	726	59	-	-	PUNCT
taxlaw-2862	726	60	added	add	VERB
taxlaw-2862	726	61	tax	tax	NOUN
taxlaw-2862	726	62	211	211	NUM
taxlaw-2862	726	63	experience	experience	NOUN
taxlaw-2862	726	64	indicates	indicate	VERB
taxlaw-2862	726	65	that	that	SCONJ
taxlaw-2862	726	66	setting	set	VERB
taxlaw-2862	726	67	too	too	ADV
taxlaw-2862	726	68	low	low	ADJ
taxlaw-2862	726	69	a	a	DET
taxlaw-2862	726	70	threshold	threshold	NOUN
taxlaw-2862	726	71	can	can	AUX
taxlaw-2862	726	72	significantly	significantly	ADV
taxlaw-2862	726	73	compromise	compromise	VERB
taxlaw-2862	726	74	the	the	DET
taxlaw-2862	726	75	political	political	ADJ
taxlaw-2862	726	76	and	and	CCONJ
taxlaw-2862	726	77	administrative	administrative	ADJ
taxlaw-2862	726	78	feasibility	feasibility	NOUN
taxlaw-2862	726	79	of	of	ADP
taxlaw-2862	726	80	a	a	DET
taxlaw-2862	726	81	vat	vat	NOUN
taxlaw-2862	726	82	…	…	PUNCT
taxlaw-2862	726	83	however	however	ADV
taxlaw-2862	726	84	,	,	PUNCT
taxlaw-2862	726	85	authorities	authority	NOUN
taxlaw-2862	726	86	often	often	ADV
taxlaw-2862	726	87	appear	appear	VERB
taxlaw-2862	726	88	not	not	PART
taxlaw-2862	726	89	to	to	PART
taxlaw-2862	726	90	have	have	AUX
taxlaw-2862	726	91	been	be	AUX
taxlaw-2862	726	92	persuaded	persuade	VERB
taxlaw-2862	726	93	of	of	ADP
taxlaw-2862	726	94	the	the	DET
taxlaw-2862	726	95	wisdom	wisdom	NOUN
taxlaw-2862	726	96	of	of	ADP
taxlaw-2862	726	97	this	this	DET
taxlaw-2862	726	98	approach	approach	NOUN
taxlaw-2862	726	99	.	.	PUNCT
taxlaw-2862	727	1	the	the	DET
taxlaw-2862	727	2	reasons	reason	NOUN
taxlaw-2862	727	3	for	for	ADP
taxlaw-2862	727	4	this	this	PRON
taxlaw-2862	727	5	are	be	AUX
taxlaw-2862	727	6	not	not	PART
taxlaw-2862	727	7	entirely	entirely	ADV
taxlaw-2862	727	8	clear	clear	ADJ
taxlaw-2862	727	9	:	:	PUNCT
taxlaw-2862	727	10	a	a	DET
taxlaw-2862	727	11	belief	belief	NOUN
taxlaw-2862	727	12	that	that	SCONJ
taxlaw-2862	727	13	high	high	ADJ
taxlaw-2862	727	14	thresholds	threshold	NOUN
taxlaw-2862	727	15	may	may	AUX
taxlaw-2862	727	16	forego	forego	VERB
taxlaw-2862	727	17	significant	significant	ADJ
taxlaw-2862	727	18	revenues	revenue	NOUN
taxlaw-2862	727	19	,	,	PUNCT
taxlaw-2862	727	20	and	and	CCONJ
taxlaw-2862	727	21	perceptions	perception	NOUN
taxlaw-2862	727	22	of	of	ADP
taxlaw-2862	727	23	unfair	unfair	ADJ
taxlaw-2862	727	24	competition	competition	NOUN
taxlaw-2862	727	25	,	,	PUNCT
taxlaw-2862	727	26	appear	appear	VERB
taxlaw-2862	727	27	to	to	PART
taxlaw-2862	727	28	be	be	AUX
taxlaw-2862	727	29	among	among	ADP
taxlaw-2862	727	30	the	the	DET
taxlaw-2862	727	31	most	most	ADV
taxlaw-2862	727	32	prominent	prominent	ADJ
taxlaw-2862	727	33	reasons.162	reasons.162	NOUN
taxlaw-2862	727	34	the	the	DET
taxlaw-2862	727	35	first	first	ADJ
taxlaw-2862	727	36	concern	concern	NOUN
taxlaw-2862	727	37	,	,	PUNCT
taxlaw-2862	727	38	worries	worry	NOUN
taxlaw-2862	727	39	about	about	ADP
taxlaw-2862	727	40	losing	lose	VERB
taxlaw-2862	727	41	badly	badly	ADV
taxlaw-2862	727	42	-	-	PUNCT
taxlaw-2862	727	43	needed	need	VERB
taxlaw-2862	727	44	revenue	revenue	NOUN
taxlaw-2862	727	45	on	on	ADP
taxlaw-2862	727	46	which	which	PRON
taxlaw-2862	727	47	governments	government	NOUN
taxlaw-2862	727	48	are	be	AUX
taxlaw-2862	727	49	depending	depend	VERB
taxlaw-2862	727	50	,	,	PUNCT
taxlaw-2862	727	51	is	be	AUX
taxlaw-2862	727	52	the	the	DET
taxlaw-2862	727	53	most	most	ADV
taxlaw-2862	727	54	common	common	ADJ
taxlaw-2862	727	55	explanation	explanation	NOUN
taxlaw-2862	727	56	for	for	ADP
taxlaw-2862	727	57	persistent	persistent	ADJ
taxlaw-2862	727	58	low	low	ADJ
taxlaw-2862	727	59	thresholds	threshold	NOUN
taxlaw-2862	727	60	.	.	PUNCT
taxlaw-2862	728	1	it	it	PRON
taxlaw-2862	728	2	has	have	AUX
taxlaw-2862	728	3	been	be	AUX
taxlaw-2862	728	4	echoed	echo	VERB
taxlaw-2862	728	5	by	by	ADP
taxlaw-2862	728	6	other	other	ADJ
taxlaw-2862	728	7	leading	lead	VERB
taxlaw-2862	728	8	commentators	commentator	NOUN
taxlaw-2862	728	9	,	,	PUNCT
taxlaw-2862	728	10	including	include	VERB
taxlaw-2862	728	11	bird	bird	NOUN
taxlaw-2862	728	12	and	and	CCONJ
taxlaw-2862	728	13	gendron.163	gendron.163	NOUN
taxlaw-2862	728	14	as	as	SCONJ
taxlaw-2862	728	15	noted	note	VERB
taxlaw-2862	728	16	above	above	ADV
taxlaw-2862	728	17	,	,	PUNCT
taxlaw-2862	728	18	with	with	ADP
taxlaw-2862	728	19	the	the	DET
taxlaw-2862	728	20	exception	exception	NOUN
taxlaw-2862	728	21	of	of	ADP
taxlaw-2862	728	22	edminston	edminston	NOUN
taxlaw-2862	728	23	and	and	CCONJ
taxlaw-2862	728	24	bird	bird	NOUN
taxlaw-2862	728	25	’s	’s	PART
taxlaw-2862	728	26	paper	paper	NOUN
taxlaw-2862	728	27	,	,	PUNCT
taxlaw-2862	728	28	there	there	PRON
taxlaw-2862	728	29	is	be	VERB
taxlaw-2862	728	30	little	little	ADJ
taxlaw-2862	728	31	empirical	empirical	ADJ
taxlaw-2862	728	32	research	research	NOUN
taxlaw-2862	728	33	assessing	assess	VERB
taxlaw-2862	728	34	the	the	DET
taxlaw-2862	728	35	revenue	revenue	NOUN
taxlaw-2862	728	36	implications	implication	NOUN
taxlaw-2862	728	37	of	of	ADP
taxlaw-2862	728	38	vat	vat	NOUN
taxlaw-2862	728	39	threshold	threshold	NOUN
taxlaw-2862	728	40	-	-	PUNCT
taxlaw-2862	728	41	raising.164	raising.164	NOUN
taxlaw-2862	728	42	however	however	ADV
taxlaw-2862	728	43	,	,	PUNCT
taxlaw-2862	728	44	establishing	establish	VERB
taxlaw-2862	728	45	a	a	DET
taxlaw-2862	728	46	causal	causal	ADJ
taxlaw-2862	728	47	connection	connection	NOUN
taxlaw-2862	728	48	between	between	ADP
taxlaw-2862	728	49	threshold	threshold	NOUN
taxlaw-2862	728	50	changes	change	NOUN
taxlaw-2862	728	51	and	and	CCONJ
taxlaw-2862	728	52	revenues	revenue	NOUN
taxlaw-2862	728	53	is	be	AUX
taxlaw-2862	728	54	difficult	difficult	ADJ
taxlaw-2862	728	55	;	;	PUNCT
taxlaw-2862	728	56	many	many	ADJ
taxlaw-2862	728	57	macroeconomic	macroeconomic	ADJ
taxlaw-2862	728	58	variables	variable	NOUN
taxlaw-2862	728	59	that	that	PRON
taxlaw-2862	728	60	can	can	AUX
taxlaw-2862	728	61	affect	affect	VERB
taxlaw-2862	728	62	vat	vat	NOUN
taxlaw-2862	728	63	revenues	revenue	NOUN
taxlaw-2862	728	64	are	be	AUX
taxlaw-2862	728	65	likely	likely	ADJ
taxlaw-2862	728	66	to	to	PART
taxlaw-2862	728	67	be	be	AUX
taxlaw-2862	728	68	in	in	ADP
taxlaw-2862	728	69	flux	flux	NOUN
taxlaw-2862	728	70	as	as	SCONJ
taxlaw-2862	728	71	the	the	DET
taxlaw-2862	728	72	threshold	threshold	NOUN
taxlaw-2862	728	73	is	be	AUX
taxlaw-2862	728	74	being	be	AUX
taxlaw-2862	728	75	adjusted	adjust	VERB
taxlaw-2862	728	76	,	,	PUNCT
taxlaw-2862	728	77	especially	especially	ADV
taxlaw-2862	728	78	when	when	SCONJ
taxlaw-2862	728	79	the	the	DET
taxlaw-2862	728	80	impetus	impetus	NOUN
taxlaw-2862	728	81	for	for	ADP
taxlaw-2862	728	82	the	the	DET
taxlaw-2862	728	83	increase	increase	NOUN
taxlaw-2862	728	84	is	be	AUX
taxlaw-2862	728	85	price	price	NOUN
taxlaw-2862	728	86	volatility	volatility	NOUN
taxlaw-2862	728	87	.	.	PUNCT
taxlaw-2862	729	1	nonetheless	nonetheless	ADV
taxlaw-2862	729	2	,	,	PUNCT
taxlaw-2862	729	3	a	a	DET
taxlaw-2862	729	4	cross	cross	ADJ
taxlaw-2862	729	5	-	-	ADJ
taxlaw-2862	729	6	country	country	ADJ
taxlaw-2862	729	7	compilation	compilation	NOUN
taxlaw-2862	729	8	of	of	ADP
taxlaw-2862	729	9	the	the	DET
taxlaw-2862	729	10	revenue	revenue	NOUN
taxlaw-2862	729	11	trajectories	trajectory	NOUN
taxlaw-2862	729	12	before	before	ADV
taxlaw-2862	729	13	and	and	CCONJ
taxlaw-2862	729	14	after	after	ADP
taxlaw-2862	729	15	increases	increase	NOUN
taxlaw-2862	729	16	in	in	ADP
taxlaw-2862	729	17	thresholds	threshold	NOUN
taxlaw-2862	729	18	might	might	AUX
taxlaw-2862	729	19	be	be	AUX
taxlaw-2862	729	20	helpful	helpful	ADJ
taxlaw-2862	729	21	in	in	ADP
taxlaw-2862	729	22	allaying	allay	VERB
taxlaw-2862	729	23	fears	fear	NOUN
taxlaw-2862	729	24	on	on	ADP
taxlaw-2862	729	25	this	this	DET
taxlaw-2862	729	26	point	point	NOUN
taxlaw-2862	729	27	.	.	PUNCT
taxlaw-2862	730	1	at	at	ADP
taxlaw-2862	730	2	the	the	DET
taxlaw-2862	730	3	same	same	ADJ
taxlaw-2862	730	4	time	time	NOUN
taxlaw-2862	730	5	,	,	PUNCT
taxlaw-2862	730	6	proponents	proponent	NOUN
taxlaw-2862	730	7	of	of	ADP
taxlaw-2862	730	8	higher	high	ADJ
taxlaw-2862	730	9	thresholds	threshold	NOUN
taxlaw-2862	730	10	would	would	AUX
taxlaw-2862	730	11	benefit	benefit	VERB
taxlaw-2862	730	12	from	from	ADP
taxlaw-2862	730	13	having	have	VERB
taxlaw-2862	730	14	data	datum	NOUN
taxlaw-2862	730	15	on	on	ADP
taxlaw-2862	730	16	the	the	DET
taxlaw-2862	730	17	magnitude	magnitude	NOUN
taxlaw-2862	730	18	of	of	ADP
taxlaw-2862	730	19	government	government	NOUN
taxlaw-2862	730	20	savings	saving	NOUN
taxlaw-2862	730	21	as	as	ADP
taxlaw-2862	730	22	“	"	PUNCT
taxlaw-2862	730	23	administrative	administrative	ADJ
taxlaw-2862	730	24	effort	effort	NOUN
taxlaw-2862	730	25	[	[	X
taxlaw-2862	730	26	is	be	AUX
taxlaw-2862	730	27	]	]	PUNCT
taxlaw-2862	730	28	freed	free	VERB
taxlaw-2862	730	29	from	from	ADP
taxlaw-2862	730	30	processing	process	VERB
taxlaw-2862	730	31	numerous	numerous	ADJ
taxlaw-2862	730	32	low	low	ADJ
taxlaw-2862	730	33	-	-	PUNCT
taxlaw-2862	730	34	return	return	NOUN
taxlaw-2862	730	35	taxpayers	taxpayer	NOUN
taxlaw-2862	730	36	,	,	PUNCT
taxlaw-2862	730	37	”	"	PUNCT
taxlaw-2862	730	38	which	which	PRON
taxlaw-2862	730	39	bird	bird	NOUN
taxlaw-2862	730	40	and	and	CCONJ
taxlaw-2862	730	41	gendron	gendron	NOUN
taxlaw-2862	730	42	refer	refer	VERB
taxlaw-2862	730	43	to	to	ADP
taxlaw-2862	730	44	as	as	ADP
taxlaw-2862	730	45	“	"	PUNCT
taxlaw-2862	730	46	essentially	essentially	ADV
taxlaw-2862	730	47	useless	useless	ADJ
taxlaw-2862	730	48	work	work	NOUN
taxlaw-2862	730	49	.	.	PUNCT
taxlaw-2862	731	1	”165	”165	PUNCT
taxlaw-2862	732	1	what	what	PRON
taxlaw-2862	732	2	about	about	ADP
taxlaw-2862	732	3	the	the	DET
taxlaw-2862	732	4	second	second	ADJ
taxlaw-2862	732	5	concern	concern	NOUN
taxlaw-2862	732	6	noted	note	VERB
taxlaw-2862	732	7	above	above	ADP
taxlaw-2862	732	8	—	—	PUNCT
taxlaw-2862	732	9	that	that	SCONJ
taxlaw-2862	732	10	higher	high	ADJ
taxlaw-2862	732	11	thresholds	threshold	NOUN
taxlaw-2862	732	12	as	as	ADP
taxlaw-2862	732	13	a	a	DET
taxlaw-2862	732	14	normative	normative	ADJ
taxlaw-2862	732	15	goal	goal	NOUN
taxlaw-2862	732	16	may	may	AUX
taxlaw-2862	732	17	be	be	AUX
taxlaw-2862	732	18	at	at	ADP
taxlaw-2862	732	19	odds	odd	NOUN
taxlaw-2862	732	20	with	with	ADP
taxlaw-2862	732	21	fairness	fairness	NOUN
taxlaw-2862	732	22	?	?	PUNCT
taxlaw-2862	733	1	the	the	DET
taxlaw-2862	733	2	final	final	ADJ
taxlaw-2862	733	3	part	part	NOUN
taxlaw-2862	733	4	of	of	ADP
taxlaw-2862	733	5	the	the	DET
taxlaw-2862	733	6	paper	paper	NOUN
taxlaw-2862	733	7	applies	apply	VERB
taxlaw-2862	733	8	the	the	DET
taxlaw-2862	733	9	theoretical	theoretical	ADJ
taxlaw-2862	733	10	and	and	CCONJ
taxlaw-2862	733	11	practical	practical	ADJ
taxlaw-2862	733	12	understandings	understanding	NOUN
taxlaw-2862	733	13	of	of	ADP
taxlaw-2862	733	14	vat	vat	NOUN
taxlaw-2862	733	15	registration	registration	NOUN
taxlaw-2862	733	16	thresholds	threshold	NOUN
taxlaw-2862	733	17	developed	develop	VERB
taxlaw-2862	733	18	thus	thus	ADV
taxlaw-2862	733	19	far	far	ADV
taxlaw-2862	733	20	to	to	PART
taxlaw-2862	733	21	argue	argue	VERB
taxlaw-2862	733	22	that	that	SCONJ
taxlaw-2862	733	23	,	,	PUNCT
taxlaw-2862	733	24	to	to	ADP
taxlaw-2862	733	25	the	the	DET
taxlaw-2862	733	26	contrary	contrary	NOUN
taxlaw-2862	733	27	,	,	PUNCT
taxlaw-2862	733	28	equity	equity	NOUN
taxlaw-2862	733	29	norms	norm	NOUN
taxlaw-2862	733	30	point	point	NOUN
taxlaw-2862	733	31	in	in	ADP
taxlaw-2862	733	32	favor	favor	NOUN
taxlaw-2862	733	33	of	of	ADP
taxlaw-2862	733	34	higher	high	ADJ
taxlaw-2862	733	35	thresholds	threshold	NOUN
taxlaw-2862	733	36	.	.	PUNCT
taxlaw-2862	734	1	v.	v.	ADP
taxlaw-2862	734	2	part	part	NOUN
taxlaw-2862	734	3	iv	iv	NUM
taxlaw-2862	734	4	:	:	PUNCT
taxlaw-2862	734	5	assessing	assess	VERB
taxlaw-2862	734	6	fairness	fairness	NOUN
taxlaw-2862	734	7	to	to	PART
taxlaw-2862	734	8	close	close	VERB
taxlaw-2862	734	9	the	the	DET
taxlaw-2862	734	10	gap	gap	NOUN
taxlaw-2862	734	11	between	between	ADP
taxlaw-2862	734	12	registration	registration	NOUN
taxlaw-2862	734	13	threshold	threshold	NOUN
taxlaw-2862	734	14	theory	theory	NOUN
taxlaw-2862	734	15	and	and	CCONJ
taxlaw-2862	734	16	practice	practice	NOUN
taxlaw-2862	734	17	equity	equity	NOUN
taxlaw-2862	734	18	is	be	AUX
taxlaw-2862	734	19	often	often	ADV
taxlaw-2862	734	20	presented	present	VERB
taxlaw-2862	734	21	as	as	ADP
taxlaw-2862	734	22	the	the	DET
taxlaw-2862	734	23	enemy	enemy	NOUN
taxlaw-2862	734	24	of	of	ADP
taxlaw-2862	734	25	efficiency	efficiency	NOUN
taxlaw-2862	734	26	in	in	ADP
taxlaw-2862	734	27	the	the	DET
taxlaw-2862	734	28	context	context	NOUN
taxlaw-2862	734	29	of	of	ADP
taxlaw-2862	734	30	taxation	taxation	NOUN
taxlaw-2862	734	31	:	:	PUNCT
taxlaw-2862	734	32	redistributive	redistributive	ADJ
taxlaw-2862	734	33	policies	policy	NOUN
taxlaw-2862	734	34	may	may	AUX
taxlaw-2862	734	35	reduce	reduce	VERB
taxlaw-2862	734	36	inequality	inequality	NOUN
taxlaw-2862	734	37	across	across	ADP
taxlaw-2862	734	38	individuals	individual	NOUN
taxlaw-2862	734	39	but	but	CCONJ
taxlaw-2862	734	40	can	can	AUX
taxlaw-2862	734	41	introduce	introduce	VERB
taxlaw-2862	734	42	inefficiencies	inefficiency	NOUN
taxlaw-2862	734	43	when	when	SCONJ
taxlaw-2862	734	44	those	those	DET
taxlaw-2862	734	45	policies	policy	NOUN
taxlaw-2862	734	46	alter	alter	VERB
taxlaw-2862	734	47	incentives	incentive	NOUN
taxlaw-2862	734	48	that	that	PRON
taxlaw-2862	734	49	lead	lead	VERB
taxlaw-2862	734	50	to	to	ADP
taxlaw-2862	734	51	distortions	distortion	NOUN
taxlaw-2862	734	52	in	in	ADP
taxlaw-2862	734	53	behavior.166	behavior.166	NOUN
taxlaw-2862	734	54	focal	focal	ADJ
taxlaw-2862	734	55	point	point	NOUN
taxlaw-2862	734	56	;	;	PUNCT
taxlaw-2862	734	57	second	second	ADJ
taxlaw-2862	734	58	,	,	PUNCT
taxlaw-2862	734	59	low	low	ADJ
taxlaw-2862	734	60	thresholds	threshold	NOUN
taxlaw-2862	734	61	may	may	AUX
taxlaw-2862	734	62	be	be	AUX
taxlaw-2862	734	63	a	a	DET
taxlaw-2862	734	64	way	way	NOUN
taxlaw-2862	734	65	to	to	PART
taxlaw-2862	734	66	ensure	ensure	VERB
taxlaw-2862	734	67	jobs	job	NOUN
taxlaw-2862	734	68	for	for	ADP
taxlaw-2862	734	69	civil	civil	ADJ
taxlaw-2862	734	70	servants	servant	NOUN
taxlaw-2862	734	71	employed	employ	VERB
taxlaw-2862	734	72	by	by	ADP
taxlaw-2862	734	73	the	the	DET
taxlaw-2862	734	74	tax	tax	NOUN
taxlaw-2862	734	75	authority	authority	NOUN
taxlaw-2862	734	76	(	(	PUNCT
taxlaw-2862	734	77	an	an	DET
taxlaw-2862	734	78	important	important	ADJ
taxlaw-2862	734	79	objective	objective	NOUN
taxlaw-2862	734	80	for	for	ADP
taxlaw-2862	734	81	any	any	DET
taxlaw-2862	734	82	political	political	ADJ
taxlaw-2862	734	83	leader	leader	NOUN
taxlaw-2862	734	84	)	)	PUNCT
taxlaw-2862	734	85	.	.	PUNCT
taxlaw-2862	735	1	thank	thank	VERB
taxlaw-2862	735	2	you	you	PRON
taxlaw-2862	735	3	to	to	PART
taxlaw-2862	735	4	rebecca	rebecca	VERB
taxlaw-2862	735	5	millar	millar	PROPN
taxlaw-2862	735	6	for	for	ADP
taxlaw-2862	735	7	both	both	PRON
taxlaw-2862	735	8	of	of	ADP
taxlaw-2862	735	9	these	these	DET
taxlaw-2862	735	10	suggestions	suggestion	NOUN
taxlaw-2862	735	11	.	.	PUNCT
taxlaw-2862	736	1	162	162	NUM
taxlaw-2862	736	2	see	see	VERB
taxlaw-2862	736	3	ebrill	ebrill	NOUN
taxlaw-2862	736	4	et	et	PROPN
taxlaw-2862	736	5	al	al	PROPN
taxlaw-2862	736	6	.	.	PROPN
taxlaw-2862	736	7	,	,	PUNCT
taxlaw-2862	736	8	supra	supra	PROPN
taxlaw-2862	736	9	note	note	PROPN
taxlaw-2862	736	10	14	14	NUM
taxlaw-2862	736	11	,	,	PUNCT
taxlaw-2862	736	12	at	at	ADP
taxlaw-2862	736	13	117	117	NUM
taxlaw-2862	736	14	.	.	PUNCT
taxlaw-2862	736	15	163	163	NUM
taxlaw-2862	736	16	see	see	VERB
taxlaw-2862	736	17	bird	bird	NOUN
taxlaw-2862	736	18	&	&	CCONJ
taxlaw-2862	736	19	gendron	gendron	PROPN
taxlaw-2862	736	20	,	,	PUNCT
taxlaw-2862	736	21	supra	supra	PROPN
taxlaw-2862	736	22	note	note	NOUN
taxlaw-2862	736	23	1	1	NUM
taxlaw-2862	736	24	,	,	PUNCT
taxlaw-2862	736	25	at	at	ADP
taxlaw-2862	736	26	117	117	NUM
taxlaw-2862	736	27	,	,	PUNCT
taxlaw-2862	736	28	123	123	NUM
taxlaw-2862	736	29	(	(	PUNCT
taxlaw-2862	736	30	noting	note	VERB
taxlaw-2862	736	31	that	that	SCONJ
taxlaw-2862	736	32	“	"	PUNCT
taxlaw-2862	736	33	[	[	X
taxlaw-2862	736	34	t]here	t]here	PROPN
taxlaw-2862	736	35	seems	seem	VERB
taxlaw-2862	736	36	to	to	PART
taxlaw-2862	736	37	have	have	AUX
taxlaw-2862	736	38	been	be	AUX
taxlaw-2862	736	39	a	a	DET
taxlaw-2862	736	40	belief	belief	NOUN
taxlaw-2862	736	41	that	that	SCONJ
taxlaw-2862	736	42	a	a	DET
taxlaw-2862	736	43	lower	low	ADJ
taxlaw-2862	736	44	threshold	threshold	NOUN
taxlaw-2862	736	45	than	than	SCONJ
taxlaw-2862	736	46	that	that	PRON
taxlaw-2862	736	47	advised	advise	VERB
taxlaw-2862	736	48	would	would	AUX
taxlaw-2862	736	49	prove	prove	VERB
taxlaw-2862	736	50	more	more	ADV
taxlaw-2862	736	51	productive	productive	ADJ
taxlaw-2862	736	52	of	of	ADP
taxlaw-2862	736	53	revenue	revenue	NOUN
taxlaw-2862	736	54	”	"	PUNCT
taxlaw-2862	736	55	)	)	PUNCT
taxlaw-2862	736	56	.	.	PUNCT
taxlaw-2862	737	1	164	164	NUM
taxlaw-2862	737	2	see	see	VERB
taxlaw-2862	737	3	edmiston	edmiston	NOUN
taxlaw-2862	737	4	&	&	CCONJ
taxlaw-2862	737	5	bird	bird	PROPN
taxlaw-2862	737	6	,	,	PUNCT
taxlaw-2862	737	7	supra	supra	PROPN
taxlaw-2862	737	8	note	note	NOUN
taxlaw-2862	737	9	150	150	NUM
taxlaw-2862	737	10	,	,	PUNCT
taxlaw-2862	737	11	at	at	ADP
taxlaw-2862	737	12	46	46	NUM
taxlaw-2862	737	13	-	-	SYM
taxlaw-2862	737	14	47	47	NUM
taxlaw-2862	737	15	(	(	PUNCT
taxlaw-2862	737	16	finding	find	VERB
taxlaw-2862	737	17	that	that	SCONJ
taxlaw-2862	737	18	the	the	DET
taxlaw-2862	737	19	revenue	revenue	NOUN
taxlaw-2862	737	20	losses	loss	NOUN
taxlaw-2862	737	21	following	follow	VERB
taxlaw-2862	737	22	jamaica	jamaica	PROPN
taxlaw-2862	737	23	’s	’s	PART
taxlaw-2862	737	24	2003	2003	NUM
taxlaw-2862	737	25	threshold	threshold	NOUN
taxlaw-2862	737	26	increase	increase	NOUN
taxlaw-2862	737	27	were	be	AUX
taxlaw-2862	737	28	minimal	minimal	ADJ
taxlaw-2862	737	29	)	)	PUNCT
taxlaw-2862	737	30	.	.	PUNCT
taxlaw-2862	738	1	165	165	NUM
taxlaw-2862	738	2	see	see	VERB
taxlaw-2862	738	3	bird	bird	NOUN
taxlaw-2862	738	4	&	&	CCONJ
taxlaw-2862	738	5	gendron	gendron	PROPN
taxlaw-2862	738	6	,	,	PUNCT
taxlaw-2862	738	7	supra	supra	PROPN
taxlaw-2862	738	8	note	note	NOUN
taxlaw-2862	738	9	1	1	NUM
taxlaw-2862	738	10	,	,	PUNCT
taxlaw-2862	738	11	at	at	ADP
taxlaw-2862	738	12	120	120	NUM
taxlaw-2862	738	13	.	.	PUNCT
taxlaw-2862	738	14	thank	thank	VERB
taxlaw-2862	738	15	you	you	PRON
taxlaw-2862	738	16	to	to	PART
taxlaw-2862	738	17	rebecca	rebecca	VERB
taxlaw-2862	738	18	millar	millar	PROPN
taxlaw-2862	738	19	for	for	ADP
taxlaw-2862	738	20	noting	note	VERB
taxlaw-2862	738	21	the	the	DET
taxlaw-2862	738	22	countervailing	countervail	VERB
taxlaw-2862	738	23	political	political	ADJ
taxlaw-2862	738	24	consideration	consideration	NOUN
taxlaw-2862	738	25	that	that	SCONJ
taxlaw-2862	738	26	keeping	keep	VERB
taxlaw-2862	738	27	revenue	revenue	NOUN
taxlaw-2862	738	28	staff	staff	NOUN
taxlaw-2862	738	29	employed	employ	VERB
taxlaw-2862	738	30	—	—	PUNCT
taxlaw-2862	738	31	at	at	ADP
taxlaw-2862	738	32	least	least	ADJ
taxlaw-2862	738	33	notionally	notionally	ADV
taxlaw-2862	738	34	—	—	PUNCT
taxlaw-2862	738	35	may	may	AUX
taxlaw-2862	738	36	play	play	VERB
taxlaw-2862	738	37	an	an	DET
taxlaw-2862	738	38	explanatory	explanatory	ADJ
taxlaw-2862	738	39	if	if	SCONJ
taxlaw-2862	738	40	not	not	PART
taxlaw-2862	738	41	normatively	normatively	ADV
taxlaw-2862	738	42	desirable	desirable	ADJ
taxlaw-2862	738	43	role	role	NOUN
taxlaw-2862	738	44	.	.	PUNCT
taxlaw-2862	739	1	166	166	NUM
taxlaw-2862	739	2	a	a	DET
taxlaw-2862	739	3	core	core	ADJ
taxlaw-2862	739	4	premise	premise	NOUN
taxlaw-2862	739	5	of	of	ADP
taxlaw-2862	739	6	public	public	ADJ
taxlaw-2862	739	7	economics	economic	NOUN
taxlaw-2862	739	8	is	be	AUX
taxlaw-2862	739	9	that	that	SCONJ
taxlaw-2862	739	10	typically	typically	ADV
taxlaw-2862	739	11	there	there	PRON
taxlaw-2862	739	12	is	be	VERB
taxlaw-2862	739	13	a	a	DET
taxlaw-2862	739	14	tradeoff	tradeoff	NOUN
taxlaw-2862	739	15	between	between	ADP
taxlaw-2862	739	16	equity	equity	NOUN
taxlaw-2862	739	17	and	and	CCONJ
taxlaw-2862	739	18	efficiency	efficiency	NOUN
taxlaw-2862	739	19	.	.	PUNCT
taxlaw-2862	740	1	the	the	DET
taxlaw-2862	740	2	more	more	ADJ
taxlaw-2862	740	3	redistribution	redistribution	NOUN
taxlaw-2862	740	4	achieved	achieve	VERB
taxlaw-2862	740	5	or	or	CCONJ
taxlaw-2862	740	6	the	the	DET
taxlaw-2862	740	7	more	more	ADV
taxlaw-2862	740	8	equal	equal	ADJ
taxlaw-2862	740	9	people	people	NOUN
taxlaw-2862	740	10	are	be	AUX
taxlaw-2862	740	11	made	make	VERB
taxlaw-2862	740	12	on	on	ADP
taxlaw-2862	740	13	an	an	DET
taxlaw-2862	740	14	after	after	ADP
taxlaw-2862	740	15	-	-	PUNCT
taxlaw-2862	740	16	tax	tax	NOUN
taxlaw-2862	740	17	basis	basis	NOUN
taxlaw-2862	740	18	,	,	PUNCT
taxlaw-2862	740	19	the	the	PRON
taxlaw-2862	740	20	greater	great	ADJ
taxlaw-2862	740	21	the	the	DET
taxlaw-2862	740	22	losses	loss	NOUN
taxlaw-2862	740	23	from	from	ADP
taxlaw-2862	740	24	behavioral	behavioral	ADJ
taxlaw-2862	740	25	distortions	distortion	NOUN
taxlaw-2862	740	26	of	of	ADP
taxlaw-2862	740	27	economic	economic	ADJ
taxlaw-2862	740	28	activity	activity	NOUN
taxlaw-2862	740	29	.	.	PUNCT
taxlaw-2862	741	1	for	for	ADP
taxlaw-2862	741	2	instance	instance	NOUN
taxlaw-2862	741	3	,	,	PUNCT
taxlaw-2862	741	4	substitutions	substitution	NOUN
taxlaw-2862	741	5	between	between	ADP
taxlaw-2862	741	6	labor	labor	NOUN
taxlaw-2862	741	7	212	212	NUM
taxlaw-2862	741	8	columbia	columbia	PROPN
taxlaw-2862	741	9	journal	journal	PROPN
taxlaw-2862	741	10	of	of	ADP
taxlaw-2862	741	11	tax	tax	NOUN
taxlaw-2862	741	12	law	law	NOUN
taxlaw-2862	741	13	[	[	X
taxlaw-2862	741	14	vol.9:177	vol.9:177	ADJ
taxlaw-2862	741	15	vat	vat	NOUN
taxlaw-2862	741	16	registration	registration	NOUN
taxlaw-2862	741	17	thresholds	threshold	NOUN
taxlaw-2862	741	18	could	could	AUX
taxlaw-2862	741	19	well	well	ADV
taxlaw-2862	741	20	be	be	AUX
taxlaw-2862	741	21	another	another	DET
taxlaw-2862	741	22	arena	arena	NOUN
taxlaw-2862	741	23	in	in	ADP
taxlaw-2862	741	24	which	which	PRON
taxlaw-2862	741	25	this	this	DET
taxlaw-2862	741	26	tug	tug	NOUN
taxlaw-2862	741	27	-	-	PUNCT
taxlaw-2862	741	28	of	of	ADP
taxlaw-2862	741	29	-	-	PUNCT
taxlaw-2862	741	30	war	war	NOUN
taxlaw-2862	741	31	is	be	AUX
taxlaw-2862	741	32	present	present	ADJ
taxlaw-2862	741	33	.	.	PUNCT
taxlaw-2862	742	1	i	i	PRON
taxlaw-2862	742	2	argue	argue	VERB
taxlaw-2862	742	3	in	in	ADP
taxlaw-2862	742	4	this	this	DET
taxlaw-2862	742	5	part	part	NOUN
taxlaw-2862	742	6	that	that	SCONJ
taxlaw-2862	742	7	,	,	PUNCT
taxlaw-2862	742	8	under	under	ADP
taxlaw-2862	742	9	the	the	DET
taxlaw-2862	742	10	right	right	ADJ
taxlaw-2862	742	11	circumstances	circumstance	NOUN
taxlaw-2862	742	12	,	,	PUNCT
taxlaw-2862	742	13	higher	high	ADJ
taxlaw-2862	742	14	registration	registration	NOUN
taxlaw-2862	742	15	thresholds	threshold	NOUN
taxlaw-2862	742	16	are	be	AUX
taxlaw-2862	742	17	likely	likely	ADJ
taxlaw-2862	742	18	to	to	PART
taxlaw-2862	742	19	promote	promote	VERB
taxlaw-2862	742	20	efficiency	efficiency	NOUN
taxlaw-2862	742	21	and	and	CCONJ
taxlaw-2862	742	22	fairness	fairness	NOUN
taxlaw-2862	742	23	simultaneously	simultaneously	ADV
taxlaw-2862	742	24	.	.	PUNCT
taxlaw-2862	743	1	keen	keen	ADJ
taxlaw-2862	743	2	and	and	CCONJ
taxlaw-2862	743	3	mintz	mintz	PROPN
taxlaw-2862	743	4	emphasize	emphasize	VERB
taxlaw-2862	743	5	at	at	ADP
taxlaw-2862	743	6	numerous	numerous	ADJ
taxlaw-2862	743	7	points	point	NOUN
taxlaw-2862	743	8	that	that	SCONJ
taxlaw-2862	743	9	their	their	PRON
taxlaw-2862	743	10	model	model	NOUN
taxlaw-2862	743	11	focuses	focus	VERB
taxlaw-2862	743	12	exclusively	exclusively	ADV
taxlaw-2862	743	13	on	on	ADP
taxlaw-2862	743	14	the	the	DET
taxlaw-2862	743	15	efficiency	efficiency	NOUN
taxlaw-2862	743	16	implications	implication	NOUN
taxlaw-2862	743	17	of	of	ADP
taxlaw-2862	743	18	registration	registration	NOUN
taxlaw-2862	744	1	thresholds.167	thresholds.167	CCONJ
taxlaw-2862	744	2	however	however	ADV
taxlaw-2862	744	3	,	,	PUNCT
taxlaw-2862	744	4	they	they	PRON
taxlaw-2862	744	5	note	note	VERB
taxlaw-2862	744	6	,	,	PUNCT
taxlaw-2862	744	7	somewhat	somewhat	ADV
taxlaw-2862	744	8	cryptically	cryptically	ADV
taxlaw-2862	744	9	,	,	PUNCT
taxlaw-2862	744	10	in	in	ADP
taxlaw-2862	744	11	their	their	PRON
taxlaw-2862	744	12	paper	paper	NOUN
taxlaw-2862	744	13	’s	’s	PART
taxlaw-2862	744	14	last	last	ADJ
taxlaw-2862	744	15	paragraph	paragraph	NOUN
taxlaw-2862	744	16	,	,	PUNCT
taxlaw-2862	744	17	that	that	SCONJ
taxlaw-2862	744	18	the	the	DET
taxlaw-2862	744	19	equity	equity	NOUN
taxlaw-2862	744	20	implications	implication	NOUN
taxlaw-2862	744	21	of	of	ADP
taxlaw-2862	744	22	threshold	threshold	NOUN
taxlaw-2862	744	23	-	-	PUNCT
taxlaw-2862	744	24	setting	setting	NOUN
taxlaw-2862	744	25	are	be	AUX
taxlaw-2862	744	26	“	"	PUNCT
taxlaw-2862	744	27	somewhat	somewhat	ADV
taxlaw-2862	744	28	subtle	subtle	ADJ
taxlaw-2862	744	29	.	.	PUNCT
taxlaw-2862	744	30	”168	”168	PUNCT
taxlaw-2862	745	1	in	in	ADP
taxlaw-2862	745	2	this	this	DET
taxlaw-2862	745	3	part	part	NOUN
taxlaw-2862	745	4	,	,	PUNCT
taxlaw-2862	745	5	i	i	PRON
taxlaw-2862	745	6	probe	probe	VERB
taxlaw-2862	745	7	that	that	DET
taxlaw-2862	745	8	subtlety	subtlety	NOUN
taxlaw-2862	745	9	under	under	ADP
taxlaw-2862	745	10	varying	vary	VERB
taxlaw-2862	745	11	assumptions.169	assumptions.169	PROPN
taxlaw-2862	745	12	a.	a.	NOUN
taxlaw-2862	745	13	equity	equity	NOUN
taxlaw-2862	745	14	in	in	ADP
taxlaw-2862	745	15	the	the	DET
taxlaw-2862	745	16	context	context	NOUN
taxlaw-2862	745	17	of	of	ADP
taxlaw-2862	745	18	vat	vat	NOUN
taxlaw-2862	745	19	thresholds	threshold	VERB
taxlaw-2862	745	20	the	the	DET
taxlaw-2862	745	21	general	general	ADJ
taxlaw-2862	745	22	problem	problem	NOUN
taxlaw-2862	745	23	of	of	ADP
taxlaw-2862	745	24	line	line	NOUN
taxlaw-2862	745	25	-	-	PUNCT
taxlaw-2862	745	26	drawing	drawing	NOUN
taxlaw-2862	745	27	between	between	ADP
taxlaw-2862	745	28	tax	tax	NOUN
taxlaw-2862	745	29	“	"	PUNCT
taxlaw-2862	745	30	winners	winner	NOUN
taxlaw-2862	745	31	”	"	PUNCT
taxlaw-2862	745	32	(	(	PUNCT
taxlaw-2862	745	33	by	by	ADP
taxlaw-2862	745	34	virtue	virtue	NOUN
taxlaw-2862	745	35	of	of	ADP
taxlaw-2862	745	36	exemptions	exemption	NOUN
taxlaw-2862	745	37	or	or	CCONJ
taxlaw-2862	745	38	lower	low	ADJ
taxlaw-2862	745	39	rates	rate	NOUN
taxlaw-2862	745	40	)	)	PUNCT
taxlaw-2862	745	41	and	and	CCONJ
taxlaw-2862	745	42	“	"	PUNCT
taxlaw-2862	745	43	losers	loser	NOUN
taxlaw-2862	745	44	”	"	PUNCT
taxlaw-2862	745	45	(	(	PUNCT
taxlaw-2862	745	46	by	by	ADP
taxlaw-2862	745	47	virtue	virtue	NOUN
taxlaw-2862	745	48	of	of	ADP
taxlaw-2862	745	49	the	the	DET
taxlaw-2862	745	50	reverse	reverse	NOUN
taxlaw-2862	745	51	)	)	PUNCT
taxlaw-2862	745	52	is	be	AUX
taxlaw-2862	745	53	much	much	ADV
taxlaw-2862	745	54	broader	broad	ADJ
taxlaw-2862	745	55	than	than	ADP
taxlaw-2862	745	56	any	any	DET
taxlaw-2862	745	57	particular	particular	ADJ
taxlaw-2862	745	58	question	question	NOUN
taxlaw-2862	745	59	relating	relate	VERB
taxlaw-2862	745	60	to	to	ADP
taxlaw-2862	745	61	firms	firm	NOUN
taxlaw-2862	745	62	’	'	PUNCT
taxlaw-2862	745	63	costs	cost	NOUN
taxlaw-2862	745	64	of	of	ADP
taxlaw-2862	745	65	registering	register	VERB
taxlaw-2862	745	66	for	for	ADP
taxlaw-2862	745	67	vat.170	vat.170	NOUN
taxlaw-2862	745	68	any	any	DET
taxlaw-2862	745	69	rule	rule	NOUN
taxlaw-2862	745	70	that	that	PRON
taxlaw-2862	745	71	imposes	impose	VERB
taxlaw-2862	745	72	differential	differential	ADJ
taxlaw-2862	745	73	tax	tax	NOUN
taxlaw-2862	745	74	treatment	treatment	NOUN
taxlaw-2862	745	75	across	across	ADP
taxlaw-2862	745	76	firms	firm	NOUN
taxlaw-2862	745	77	by	by	ADP
taxlaw-2862	745	78	offering	offer	VERB
taxlaw-2862	745	79	size	size	NOUN
taxlaw-2862	745	80	-	-	PUNCT
taxlaw-2862	745	81	based	base	VERB
taxlaw-2862	745	82	exemptions	exemption	NOUN
taxlaw-2862	745	83	will	will	AUX
taxlaw-2862	745	84	disadvantage	disadvantage	VERB
taxlaw-2862	745	85	the	the	DET
taxlaw-2862	745	86	large	large	ADJ
taxlaw-2862	745	87	,	,	PUNCT
taxlaw-2862	745	88	relative	relative	ADJ
taxlaw-2862	745	89	to	to	ADP
taxlaw-2862	745	90	the	the	DET
taxlaw-2862	745	91	small.171	small.171	NOUN
taxlaw-2862	745	92	indeed	indeed	ADV
taxlaw-2862	745	93	,	,	PUNCT
taxlaw-2862	745	94	keen	keen	ADJ
taxlaw-2862	745	95	and	and	CCONJ
taxlaw-2862	745	96	mintz	mintz	PROPN
taxlaw-2862	745	97	,	,	PUNCT
taxlaw-2862	745	98	following	follow	VERB
taxlaw-2862	745	99	ebrill	ebrill	NOUN
taxlaw-2862	745	100	et	et	PROPN
taxlaw-2862	745	101	al	al	PROPN
taxlaw-2862	745	102	.	.	PROPN
taxlaw-2862	745	103	,172	,172	PUNCT
taxlaw-2862	745	104	emphasize	emphasize	VERB
taxlaw-2862	745	105	that	that	SCONJ
taxlaw-2862	745	106	the	the	DET
taxlaw-2862	745	107	choice	choice	NOUN
taxlaw-2862	745	108	of	of	ADP
taxlaw-2862	745	109	threshold	threshold	NOUN
taxlaw-2862	745	110	implicates	implicate	VERB
taxlaw-2862	745	111	two	two	NUM
taxlaw-2862	745	112	aspects	aspect	NOUN
taxlaw-2862	745	113	of	of	ADP
taxlaw-2862	745	114	concerns	concern	NOUN
taxlaw-2862	745	115	about	about	ADP
taxlaw-2862	745	116	fairness	fairness	NOUN
taxlaw-2862	745	117	:	:	PUNCT
taxlaw-2862	745	118	vertical	vertical	ADJ
taxlaw-2862	745	119	equity	equity	NOUN
taxlaw-2862	745	120	at	at	ADP
taxlaw-2862	745	121	the	the	DET
taxlaw-2862	745	122	level	level	NOUN
taxlaw-2862	745	123	of	of	ADP
taxlaw-2862	745	124	individual	individual	ADJ
taxlaw-2862	745	125	human	human	ADJ
taxlaw-2862	745	126	beings	being	NOUN
taxlaw-2862	745	127	and	and	CCONJ
taxlaw-2862	745	128	(	(	PUNCT
taxlaw-2862	745	129	horizontal	horizontal	ADJ
taxlaw-2862	745	130	)	)	PUNCT
taxlaw-2862	745	131	competitive	competitive	ADJ
taxlaw-2862	745	132	fairness	fairness	NOUN
taxlaw-2862	745	133	at	at	ADP
taxlaw-2862	745	134	the	the	DET
taxlaw-2862	745	135	level	level	NOUN
taxlaw-2862	745	136	of	of	ADP
taxlaw-2862	745	137	firms.173	firms.173	NOUN
taxlaw-2862	745	138	fairness	fairness	NOUN
taxlaw-2862	745	139	analysis	analysis	NOUN
taxlaw-2862	745	140	requires	require	VERB
taxlaw-2862	745	141	making	make	VERB
taxlaw-2862	745	142	comparisons	comparison	NOUN
taxlaw-2862	745	143	across	across	ADP
taxlaw-2862	745	144	taxpayers	taxpayer	NOUN
taxlaw-2862	745	145	,	,	PUNCT
taxlaw-2862	745	146	and	and	CCONJ
taxlaw-2862	745	147	is	be	AUX
taxlaw-2862	745	148	typically	typically	ADV
taxlaw-2862	745	149	focused	focus	VERB
taxlaw-2862	745	150	on	on	ADP
taxlaw-2862	745	151	individual	individual	ADJ
taxlaw-2862	745	152	human	human	ADJ
taxlaw-2862	745	153	beings	being	NOUN
taxlaw-2862	745	154	or	or	CCONJ
taxlaw-2862	745	155	family	family	NOUN
taxlaw-2862	745	156	units	unit	NOUN
taxlaw-2862	745	157	in	in	ADP
taxlaw-2862	745	158	their	their	PRON
taxlaw-2862	745	159	capacities	capacity	NOUN
taxlaw-2862	745	160	as	as	ADP
taxlaw-2862	745	161	taxpayers.174	taxpayers.174	ADV
taxlaw-2862	745	162	and	and	CCONJ
taxlaw-2862	745	163	leisure	leisure	NOUN
taxlaw-2862	745	164	in	in	ADP
taxlaw-2862	745	165	the	the	DET
taxlaw-2862	745	166	presence	presence	NOUN
taxlaw-2862	745	167	of	of	ADP
taxlaw-2862	745	168	a	a	DET
taxlaw-2862	745	169	progressive	progressive	ADJ
taxlaw-2862	745	170	tax	tax	NOUN
taxlaw-2862	745	171	on	on	ADP
taxlaw-2862	745	172	labor	labor	NOUN
taxlaw-2862	745	173	income	income	NOUN
taxlaw-2862	745	174	reduce	reduce	VERB
taxlaw-2862	745	175	efficiency	efficiency	NOUN
taxlaw-2862	745	176	even	even	ADV
taxlaw-2862	745	177	as	as	SCONJ
taxlaw-2862	745	178	the	the	DET
taxlaw-2862	745	179	tax	tax	NOUN
taxlaw-2862	745	180	promotes	promote	VERB
taxlaw-2862	745	181	distributional	distributional	ADJ
taxlaw-2862	745	182	(	(	PUNCT
taxlaw-2862	745	183	vertical	vertical	ADJ
taxlaw-2862	745	184	)	)	PUNCT
taxlaw-2862	745	185	equity	equity	NOUN
taxlaw-2862	745	186	.	.	PUNCT
taxlaw-2862	746	1	see	see	VERB
taxlaw-2862	746	2	,	,	PUNCT
taxlaw-2862	746	3	e.g.	e.g.	ADV
taxlaw-2862	746	4	,	,	PUNCT
taxlaw-2862	746	5	louis	louis	PROPN
taxlaw-2862	746	6	kaplow	kaplow	PROPN
taxlaw-2862	746	7	,	,	PUNCT
taxlaw-2862	746	8	the	the	DET
taxlaw-2862	746	9	theory	theory	NOUN
taxlaw-2862	746	10	of	of	ADP
taxlaw-2862	746	11	taxation	taxation	NOUN
taxlaw-2862	746	12	and	and	CCONJ
taxlaw-2862	746	13	public	public	ADJ
taxlaw-2862	746	14	economics	economic	NOUN
taxlaw-2862	746	15	392	392	NUM
taxlaw-2862	746	16	-	-	SYM
taxlaw-2862	746	17	401	401	NUM
taxlaw-2862	746	18	(	(	PUNCT
taxlaw-2862	746	19	2008	2008	NUM
taxlaw-2862	746	20	)	)	PUNCT
taxlaw-2862	746	21	.	.	PUNCT
taxlaw-2862	747	1	167	167	NUM
taxlaw-2862	747	2	see	see	VERB
taxlaw-2862	747	3	keen	keen	PROPN
taxlaw-2862	747	4	&	&	CCONJ
taxlaw-2862	747	5	mintz	mintz	PROPN
taxlaw-2862	747	6	,	,	PUNCT
taxlaw-2862	747	7	supra	supra	PROPN
taxlaw-2862	747	8	note	note	PROPN
taxlaw-2862	747	9	20	20	NUM
taxlaw-2862	747	10	,	,	PUNCT
taxlaw-2862	747	11	at	at	ADP
taxlaw-2862	747	12	574	574	NUM
taxlaw-2862	747	13	.	.	PUNCT
taxlaw-2862	748	1	neoclassical	neoclassical	ADJ
taxlaw-2862	748	2	economic	economic	ADJ
taxlaw-2862	748	3	analysis	analysis	NOUN
taxlaw-2862	748	4	uses	use	VERB
taxlaw-2862	748	5	efficiency	efficiency	NOUN
taxlaw-2862	748	6	as	as	ADP
taxlaw-2862	748	7	its	its	PRON
taxlaw-2862	748	8	sole	sole	ADJ
taxlaw-2862	748	9	normative	normative	ADJ
taxlaw-2862	748	10	criterion	criterion	NOUN
taxlaw-2862	748	11	,	,	PUNCT
taxlaw-2862	748	12	and	and	CCONJ
taxlaw-2862	748	13	keen	keen	PROPN
taxlaw-2862	748	14	&	&	CCONJ
taxlaw-2862	748	15	mintz	mintz	PROPN
taxlaw-2862	748	16	emphasize	emphasize	VERB
taxlaw-2862	748	17	in	in	ADP
taxlaw-2862	748	18	their	their	PRON
taxlaw-2862	748	19	conclusion	conclusion	NOUN
taxlaw-2862	748	20	that	that	SCONJ
taxlaw-2862	748	21	their	their	PRON
taxlaw-2862	748	22	model	model	NOUN
taxlaw-2862	748	23	intentionally	intentionally	ADV
taxlaw-2862	748	24	ignores	ignore	VERB
taxlaw-2862	748	25	questions	question	NOUN
taxlaw-2862	748	26	of	of	ADP
taxlaw-2862	748	27	distributive	distributive	ADJ
taxlaw-2862	748	28	fairness	fairness	NOUN
taxlaw-2862	748	29	.	.	PUNCT
taxlaw-2862	749	1	they	they	PRON
taxlaw-2862	749	2	note	note	VERB
taxlaw-2862	749	3	:	:	PUNCT
taxlaw-2862	749	4	“	"	PUNCT
taxlaw-2862	749	5	the	the	DET
taxlaw-2862	749	6	focus	focus	NOUN
taxlaw-2862	749	7	here	here	ADV
taxlaw-2862	749	8	has	have	AUX
taxlaw-2862	749	9	been	be	AUX
taxlaw-2862	749	10	on	on	ADP
taxlaw-2862	749	11	efficiency	efficiency	NOUN
taxlaw-2862	749	12	aspect[s	aspect[s	NOUN
taxlaw-2862	749	13	]	]	PUNCT
taxlaw-2862	749	14	of	of	ADP
taxlaw-2862	749	15	the	the	DET
taxlaw-2862	749	16	threshold	threshold	NOUN
taxlaw-2862	749	17	choice	choice	NOUN
taxlaw-2862	749	18	…	…	PUNCT
taxlaw-2862	749	19	[i]n	[i]n	X
taxlaw-2862	749	20	practice	practice	NOUN
taxlaw-2862	749	21	,	,	PUNCT
taxlaw-2862	749	22	distributional	distributional	ADJ
taxlaw-2862	749	23	effects	effect	NOUN
taxlaw-2862	749	24	are	be	AUX
taxlaw-2862	749	25	naturally	naturally	ADV
taxlaw-2862	749	26	a	a	DET
taxlaw-2862	749	27	major	major	ADJ
taxlaw-2862	749	28	concern	concern	NOUN
taxlaw-2862	749	29	.	.	PUNCT
taxlaw-2862	749	30	”	"	PUNCT
taxlaw-2862	750	1	however	however	ADV
taxlaw-2862	750	2	,	,	PUNCT
taxlaw-2862	750	3	their	their	PRON
taxlaw-2862	750	4	model	model	NOUN
taxlaw-2862	750	5	of	of	ADP
taxlaw-2862	750	6	the	the	DET
taxlaw-2862	750	7	small	small	ADJ
taxlaw-2862	750	8	firm	firm	ADJ
taxlaw-2862	750	9	vat	vat	NOUN
taxlaw-2862	750	10	compliance	compliance	NOUN
taxlaw-2862	750	11	decision	decision	NOUN
taxlaw-2862	750	12	does	do	AUX
taxlaw-2862	750	13	feature	feature	VERB
taxlaw-2862	750	14	a	a	DET
taxlaw-2862	750	15	fixed	fix	VERB
taxlaw-2862	750	16	component	component	NOUN
taxlaw-2862	750	17	of	of	ADP
taxlaw-2862	750	18	firm	firm	ADJ
taxlaw-2862	750	19	-	-	PUNCT
taxlaw-2862	750	20	level	level	NOUN
taxlaw-2862	750	21	compliance	compliance	NOUN
taxlaw-2862	750	22	costs	cost	NOUN
taxlaw-2862	750	23	,	,	PUNCT
taxlaw-2862	750	24	and	and	CCONJ
taxlaw-2862	750	25	this	this	PRON
taxlaw-2862	750	26	has	have	VERB
taxlaw-2862	750	27	a	a	DET
taxlaw-2862	750	28	profound	profound	ADJ
taxlaw-2862	750	29	distributional	distributional	ADJ
taxlaw-2862	750	30	implication	implication	NOUN
taxlaw-2862	750	31	:	:	PUNCT
taxlaw-2862	750	32	smaller	small	ADJ
taxlaw-2862	750	33	firms	firm	NOUN
taxlaw-2862	750	34	will	will	AUX
taxlaw-2862	750	35	bear	bear	VERB
taxlaw-2862	750	36	a	a	DET
taxlaw-2862	750	37	larger	large	ADJ
taxlaw-2862	750	38	share	share	NOUN
taxlaw-2862	750	39	of	of	ADP
taxlaw-2862	750	40	compliance	compliance	NOUN
taxlaw-2862	750	41	costs	cost	NOUN
taxlaw-2862	750	42	relative	relative	ADJ
taxlaw-2862	750	43	to	to	ADP
taxlaw-2862	750	44	their	their	PRON
taxlaw-2862	750	45	sales	sale	NOUN
taxlaw-2862	750	46	.	.	PUNCT
taxlaw-2862	751	1	while	while	SCONJ
taxlaw-2862	751	2	fixed	fixed	ADJ
taxlaw-2862	751	3	firm	firm	ADJ
taxlaw-2862	751	4	-	-	PUNCT
taxlaw-2862	751	5	level	level	NOUN
taxlaw-2862	751	6	compliance	compliance	NOUN
taxlaw-2862	751	7	costs	cost	NOUN
taxlaw-2862	751	8	imply	imply	VERB
taxlaw-2862	751	9	regressivity	regressivity	NOUN
taxlaw-2862	751	10	,	,	PUNCT
taxlaw-2862	751	11	distributional	distributional	ADJ
taxlaw-2862	751	12	equity	equity	NOUN
taxlaw-2862	751	13	plays	play	VERB
taxlaw-2862	751	14	no	no	DET
taxlaw-2862	751	15	explicit	explicit	ADJ
taxlaw-2862	751	16	role	role	NOUN
taxlaw-2862	751	17	in	in	ADP
taxlaw-2862	751	18	keen	keen	PROPN
taxlaw-2862	751	19	&	&	CCONJ
taxlaw-2862	751	20	mintz	mintz	PROPN
taxlaw-2862	751	21	’s	’s	PART
taxlaw-2862	751	22	analysis	analysis	NOUN
taxlaw-2862	751	23	.	.	PUNCT
taxlaw-2862	752	1	in	in	ADP
taxlaw-2862	752	2	particular	particular	ADJ
taxlaw-2862	752	3	,	,	PUNCT
taxlaw-2862	752	4	the	the	DET
taxlaw-2862	752	5	model	model	NOUN
taxlaw-2862	752	6	specifies	specify	VERB
taxlaw-2862	752	7	the	the	DET
taxlaw-2862	752	8	objective	objective	ADJ
taxlaw-2862	752	9	function	function	NOUN
taxlaw-2862	752	10	of	of	ADP
taxlaw-2862	752	11	government	government	NOUN
taxlaw-2862	752	12	as	as	ADP
taxlaw-2862	752	13	maximizing	maximize	VERB
taxlaw-2862	752	14	the	the	DET
taxlaw-2862	752	15	simple	simple	ADJ
taxlaw-2862	752	16	sum	sum	NOUN
taxlaw-2862	752	17	of	of	ADP
taxlaw-2862	752	18	individuals	individual	NOUN
taxlaw-2862	752	19	’	'	PUNCT
taxlaw-2862	752	20	utilities	utility	NOUN
taxlaw-2862	752	21	.	.	PUNCT
taxlaw-2862	753	1	i	i	PRON
taxlaw-2862	753	2	d.	d.	PROPN
taxlaw-2862	753	3	at	at	ADP
taxlaw-2862	753	4	568	568	NUM
taxlaw-2862	753	5	.	.	PUNCT
taxlaw-2862	754	1	assumptions	assumption	NOUN
taxlaw-2862	754	2	that	that	PRON
taxlaw-2862	754	3	might	might	AUX
taxlaw-2862	754	4	be	be	AUX
taxlaw-2862	754	5	construed	construe	VERB
taxlaw-2862	754	6	as	as	ADP
taxlaw-2862	754	7	importing	import	VERB
taxlaw-2862	754	8	equity	equity	NOUN
taxlaw-2862	754	9	considerations	consideration	NOUN
taxlaw-2862	754	10	into	into	ADP
taxlaw-2862	754	11	the	the	DET
taxlaw-2862	754	12	analysis	analysis	NOUN
taxlaw-2862	754	13	are	be	AUX
taxlaw-2862	754	14	absent	absent	ADJ
taxlaw-2862	754	15	,	,	PUNCT
taxlaw-2862	754	16	such	such	ADJ
taxlaw-2862	754	17	as	as	ADP
taxlaw-2862	754	18	an	an	DET
taxlaw-2862	754	19	assumption	assumption	NOUN
taxlaw-2862	754	20	of	of	ADP
taxlaw-2862	754	21	decreasing	decrease	VERB
taxlaw-2862	754	22	marginal	marginal	ADJ
taxlaw-2862	754	23	utility	utility	NOUN
taxlaw-2862	754	24	of	of	ADP
taxlaw-2862	754	25	production	production	NOUN
taxlaw-2862	754	26	—	—	PUNCT
taxlaw-2862	754	27	whereby	whereby	SCONJ
taxlaw-2862	754	28	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	754	29	with	with	ADP
taxlaw-2862	754	30	higher	high	ADJ
taxlaw-2862	754	31	levels	level	NOUN
taxlaw-2862	754	32	of	of	ADP
taxlaw-2862	754	33	sales	sale	NOUN
taxlaw-2862	754	34	are	be	AUX
taxlaw-2862	754	35	assumed	assume	VERB
taxlaw-2862	754	36	to	to	PART
taxlaw-2862	754	37	gain	gain	VERB
taxlaw-2862	754	38	less	less	ADJ
taxlaw-2862	754	39	utility	utility	NOUN
taxlaw-2862	754	40	from	from	ADP
taxlaw-2862	754	41	each	each	DET
taxlaw-2862	754	42	additional	additional	ADJ
taxlaw-2862	754	43	dollar	dollar	NOUN
taxlaw-2862	754	44	of	of	ADP
taxlaw-2862	754	45	sales	sale	NOUN
taxlaw-2862	754	46	than	than	ADP
taxlaw-2862	754	47	an	an	DET
taxlaw-2862	754	48	entrepreneur	entrepreneur	NOUN
taxlaw-2862	754	49	with	with	ADP
taxlaw-2862	754	50	lower	low	ADJ
taxlaw-2862	754	51	levels	level	NOUN
taxlaw-2862	754	52	of	of	ADP
taxlaw-2862	754	53	sales	sale	NOUN
taxlaw-2862	754	54	.	.	PUNCT
taxlaw-2862	755	1	168	168	NUM
taxlaw-2862	756	1	i	i	PRON
taxlaw-2862	756	2	d.	d.	PROPN
taxlaw-2862	756	3	169	169	NUM
taxlaw-2862	756	4	see	see	VERB
taxlaw-2862	756	5	int’l	int’l	NUM
taxlaw-2862	756	6	monetary	monetary	ADJ
taxlaw-2862	756	7	fund	fund	NOUN
taxlaw-2862	756	8	fiscal	fiscal	PROPN
taxlaw-2862	756	9	affairs	affair	NOUN
taxlaw-2862	756	10	dep’t	dep’t	NOUN
taxlaw-2862	756	11	,	,	PUNCT
taxlaw-2862	756	12	supra	supra	PROPN
taxlaw-2862	756	13	note	note	PROPN
taxlaw-2862	756	14	144	144	NUM
taxlaw-2862	756	15	,	,	PUNCT
taxlaw-2862	756	16	at	at	ADP
taxlaw-2862	756	17	26	26	NUM
taxlaw-2862	756	18	(	(	PUNCT
taxlaw-2862	756	19	noting	note	VERB
taxlaw-2862	756	20	that	that	SCONJ
taxlaw-2862	756	21	the	the	DET
taxlaw-2862	756	22	threshold	threshold	NOUN
taxlaw-2862	756	23	“	"	PUNCT
taxlaw-2862	756	24	either	either	CCONJ
taxlaw-2862	756	25	confers	confer	VERB
taxlaw-2862	756	26	a	a	DET
taxlaw-2862	756	27	competitive	competitive	ADJ
taxlaw-2862	756	28	advantage	advantage	NOUN
taxlaw-2862	756	29	on	on	ADP
taxlaw-2862	756	30	smaller	small	ADJ
taxlaw-2862	756	31	and	and	CCONJ
taxlaw-2862	756	32	presumably	presumably	ADV
taxlaw-2862	756	33	less	less	ADV
taxlaw-2862	756	34	well	well	ADV
taxlaw-2862	756	35	-	-	PUNCT
taxlaw-2862	756	36	off	off	ADP
taxlaw-2862	756	37	retailers	retailer	NOUN
taxlaw-2862	756	38	and	and	CCONJ
taxlaw-2862	756	39	service	service	NOUN
taxlaw-2862	756	40	providers	provider	NOUN
taxlaw-2862	756	41	,	,	PUNCT
taxlaw-2862	756	42	or	or	CCONJ
taxlaw-2862	756	43	enables	enable	VERB
taxlaw-2862	756	44	their	their	PRON
taxlaw-2862	756	45	customers	customer	NOUN
taxlaw-2862	756	46	,	,	PUNCT
taxlaw-2862	756	47	likely	likely	ADV
taxlaw-2862	756	48	amongst	amongst	ADP
taxlaw-2862	756	49	the	the	DET
taxlaw-2862	756	50	poorer	poor	ADJ
taxlaw-2862	756	51	,	,	PUNCT
taxlaw-2862	756	52	a	a	DET
taxlaw-2862	756	53	de	de	X
taxlaw-2862	756	54	facto	facto	X
taxlaw-2862	756	55	exemption	exemption	NOUN
taxlaw-2862	756	56	”	"	PUNCT
taxlaw-2862	756	57	)	)	PUNCT
taxlaw-2862	756	58	.	.	PUNCT
taxlaw-2862	757	1	170	170	NUM
taxlaw-2862	757	2	see	see	VERB
taxlaw-2862	757	3	david	david	PROPN
taxlaw-2862	757	4	weisbach	weisbach	PROPN
taxlaw-2862	757	5	,	,	PUNCT
taxlaw-2862	757	6	an	an	DET
taxlaw-2862	757	7	efficiency	efficiency	NOUN
taxlaw-2862	757	8	analysis	analysis	NOUN
taxlaw-2862	757	9	of	of	ADP
taxlaw-2862	757	10	line	line	NOUN
taxlaw-2862	757	11	drawing	draw	VERB
taxlaw-2862	757	12	in	in	ADP
taxlaw-2862	757	13	the	the	DET
taxlaw-2862	757	14	tax	tax	NOUN
taxlaw-2862	757	15	law	law	NOUN
taxlaw-2862	757	16	,	,	PUNCT
taxlaw-2862	757	17	29	29	NUM
taxlaw-2862	757	18	j.	j.	PROPN
taxlaw-2862	757	19	legal	legal	ADJ
taxlaw-2862	757	20	studs	stud	NOUN
taxlaw-2862	757	21	.	.	PUNCT
taxlaw-2862	758	1	71	71	NUM
taxlaw-2862	758	2	,	,	PUNCT
taxlaw-2862	758	3	71	71	NUM
taxlaw-2862	758	4	-	-	SYM
taxlaw-2862	758	5	97	97	NUM
taxlaw-2862	758	6	(	(	PUNCT
taxlaw-2862	758	7	2000	2000	NUM
taxlaw-2862	758	8	)	)	PUNCT
taxlaw-2862	758	9	.	.	PUNCT
taxlaw-2862	759	1	171	171	NUM
taxlaw-2862	759	2	see	see	VERB
taxlaw-2862	759	3	,	,	PUNCT
taxlaw-2862	759	4	e.g.	e.g.	ADV
taxlaw-2862	759	5	,	,	PUNCT
taxlaw-2862	759	6	ravi	ravi	NOUN
taxlaw-2862	759	7	kanbur	kanbur	PROPN
taxlaw-2862	759	8	&	&	CCONJ
taxlaw-2862	759	9	michael	michael	PROPN
taxlaw-2862	759	10	keen	keen	PROPN
taxlaw-2862	759	11	,	,	PUNCT
taxlaw-2862	759	12	thresholds	threshold	NOUN
taxlaw-2862	759	13	,	,	PUNCT
taxlaw-2862	759	14	informality	informality	NOUN
taxlaw-2862	759	15	and	and	CCONJ
taxlaw-2862	759	16	partitions	partition	NOUN
taxlaw-2862	759	17	of	of	ADP
taxlaw-2862	759	18	compliance	compliance	NOUN
taxlaw-2862	759	19	,	,	PUNCT
taxlaw-2862	759	20	21	21	NUM
taxlaw-2862	759	21	int’l	int’l	NUM
taxlaw-2862	759	22	tax	tax	NOUN
taxlaw-2862	759	23	&	&	CCONJ
taxlaw-2862	759	24	pub	pub	NOUN
taxlaw-2862	759	25	.	.	PUNCT
taxlaw-2862	760	1	fin	fin	NOUN
taxlaw-2862	760	2	.	.	PUNCT
taxlaw-2862	761	1	536	536	NUM
taxlaw-2862	761	2	(	(	PUNCT
taxlaw-2862	761	3	2014	2014	NUM
taxlaw-2862	761	4	)	)	PUNCT
taxlaw-2862	761	5	.	.	PUNCT
taxlaw-2862	762	1	172	172	NUM
taxlaw-2862	762	2	see	see	VERB
taxlaw-2862	762	3	keen	keen	PROPN
taxlaw-2862	762	4	&	&	CCONJ
taxlaw-2862	762	5	mintz	mintz	PROPN
taxlaw-2862	762	6	,	,	PUNCT
taxlaw-2862	762	7	supra	supra	PROPN
taxlaw-2862	762	8	note	note	PROPN
taxlaw-2862	762	9	20	20	NUM
taxlaw-2862	762	10	,	,	PUNCT
taxlaw-2862	762	11	at	at	ADP
taxlaw-2862	762	12	574	574	NUM
taxlaw-2862	762	13	(	(	PUNCT
taxlaw-2862	762	14	noting	note	VERB
taxlaw-2862	762	15	that	that	SCONJ
taxlaw-2862	762	16	“	"	PUNCT
taxlaw-2862	762	17	much	much	ADJ
taxlaw-2862	762	18	emphasis	emphasis	NOUN
taxlaw-2862	762	19	is	be	AUX
taxlaw-2862	762	20	often	often	ADV
taxlaw-2862	762	21	given	give	VERB
taxlaw-2862	762	22	,	,	PUNCT
taxlaw-2862	762	23	in	in	ADP
taxlaw-2862	762	24	particular	particular	ADJ
taxlaw-2862	762	25	,	,	PUNCT
taxlaw-2862	762	26	to	to	ADP
taxlaw-2862	762	27	the	the	DET
taxlaw-2862	762	28	regressive	regressive	ADJ
taxlaw-2862	762	29	nature	nature	NOUN
taxlaw-2862	762	30	of	of	ADP
taxlaw-2862	762	31	the	the	DET
taxlaw-2862	762	32	compliance	compliance	NOUN
taxlaw-2862	762	33	costs	cost	NOUN
taxlaw-2862	762	34	associated	associate	VERB
taxlaw-2862	762	35	with	with	ADP
taxlaw-2862	762	36	the	the	DET
taxlaw-2862	762	37	vat	vat	NOUN
taxlaw-2862	762	38	…	…	PUNCT
taxlaw-2862	762	39	against	against	ADP
taxlaw-2862	762	40	this	this	PRON
taxlaw-2862	762	41	,	,	PUNCT
taxlaw-2862	762	42	however	however	ADV
taxlaw-2862	762	43	,	,	PUNCT
taxlaw-2862	762	44	must	must	AUX
taxlaw-2862	762	45	be	be	AUX
taxlaw-2862	762	46	borne	bear	VERB
taxlaw-2862	762	47	the	the	DET
taxlaw-2862	762	48	competitive	competitive	ADJ
taxlaw-2862	762	49	advantage	advantage	NOUN
taxlaw-2862	762	50	enjoyed	enjoy	VERB
taxlaw-2862	762	51	(	(	PUNCT
taxlaw-2862	762	52	at	at	ADP
taxlaw-2862	762	53	least	least	ADJ
taxlaw-2862	762	54	in	in	ADP
taxlaw-2862	762	55	respect	respect	NOUN
taxlaw-2862	762	56	of	of	ADP
taxlaw-2862	762	57	sales	sale	NOUN
taxlaw-2862	762	58	to	to	ADP
taxlaw-2862	762	59	final	final	ADJ
taxlaw-2862	762	60	consumers	consumer	NOUN
taxlaw-2862	762	61	)	)	PUNCT
taxlaw-2862	762	62	by	by	ADP
taxlaw-2862	762	63	those	those	PRON
taxlaw-2862	762	64	who	who	PRON
taxlaw-2862	762	65	remain	remain	VERB
taxlaw-2862	762	66	below	below	ADP
taxlaw-2862	762	67	the	the	DET
taxlaw-2862	762	68	threshold	threshold	NOUN
taxlaw-2862	762	69	”	"	PUNCT
taxlaw-2862	762	70	)	)	PUNCT
taxlaw-2862	762	71	.	.	PUNCT
taxlaw-2862	763	1	173	173	NUM
taxlaw-2862	764	1	i	i	PRON
taxlaw-2862	764	2	d.	d.	PROPN
taxlaw-2862	764	3	174	174	NUM
taxlaw-2862	764	4	see	see	VERB
taxlaw-2862	764	5	richard	richard	PROPN
taxlaw-2862	764	6	a.	a.	PROPN
taxlaw-2862	764	7	musgrave	musgrave	PROPN
taxlaw-2862	764	8	,	,	PUNCT
taxlaw-2862	764	9	the	the	DET
taxlaw-2862	764	10	theory	theory	NOUN
taxlaw-2862	764	11	of	of	ADP
taxlaw-2862	764	12	public	public	ADJ
taxlaw-2862	764	13	finance	finance	NOUN
taxlaw-2862	764	14	160	160	NUM
taxlaw-2862	764	15	(	(	PUNCT
taxlaw-2862	764	16	1959	1959	NUM
taxlaw-2862	764	17	)	)	PUNCT
taxlaw-2862	764	18	.	.	PUNCT
taxlaw-2862	765	1	here	here	ADV
taxlaw-2862	765	2	it	it	PRON
taxlaw-2862	765	3	is	be	AUX
taxlaw-2862	765	4	important	important	ADJ
taxlaw-2862	765	5	to	to	PART
taxlaw-2862	765	6	emphasize	emphasize	VERB
taxlaw-2862	765	7	in	in	ADP
taxlaw-2862	765	8	the	the	DET
taxlaw-2862	765	9	discussion	discussion	NOUN
taxlaw-2862	765	10	that	that	PRON
taxlaw-2862	765	11	follows	follow	VERB
taxlaw-2862	765	12	,	,	PUNCT
taxlaw-2862	765	13	where	where	SCONJ
taxlaw-2862	765	14	i	i	PRON
taxlaw-2862	765	15	talk	talk	VERB
taxlaw-2862	765	16	about	about	ADP
taxlaw-2862	765	17	equity	equity	NOUN
taxlaw-2862	765	18	with	with	ADP
taxlaw-2862	765	19	respect	respect	NOUN
taxlaw-2862	765	20	to	to	ADP
taxlaw-2862	765	21	vat	vat	NOUN
taxlaw-2862	765	22	threshold	threshold	NOUN
taxlaw-2862	765	23	-	-	PUNCT
taxlaw-2862	765	24	setting	set	VERB
taxlaw-2862	765	25	2018	2018	NUM
taxlaw-2862	765	26	]	]	PUNCT
taxlaw-2862	765	27	on	on	ADP
taxlaw-2862	765	28	the	the	DET
taxlaw-2862	765	29	threshold	threshold	NOUN
taxlaw-2862	765	30	:	:	PUNCT
taxlaw-2862	765	31	smallness	smallness	NOUN
taxlaw-2862	765	32	and	and	CCONJ
taxlaw-2862	765	33	the	the	DET
taxlaw-2862	765	34	value	value	NOUN
taxlaw-2862	765	35	-	-	PUNCT
taxlaw-2862	765	36	added	add	VERB
taxlaw-2862	765	37	tax	tax	NOUN
taxlaw-2862	765	38	213	213	NUM
taxlaw-2862	765	39	vertical	vertical	ADJ
taxlaw-2862	765	40	equity	equity	NOUN
taxlaw-2862	765	41	refers	refer	VERB
taxlaw-2862	765	42	to	to	ADP
taxlaw-2862	765	43	the	the	DET
taxlaw-2862	765	44	principle	principle	NOUN
taxlaw-2862	765	45	that	that	SCONJ
taxlaw-2862	765	46	differently	differently	ADV
taxlaw-2862	765	47	-	-	PUNCT
taxlaw-2862	765	48	situated	situate	VERB
taxlaw-2862	765	49	taxpayers	taxpayer	NOUN
taxlaw-2862	765	50	should	should	AUX
taxlaw-2862	765	51	be	be	AUX
taxlaw-2862	765	52	treated	treat	VERB
taxlaw-2862	765	53	differently.175	differently.175	NOUN
taxlaw-2862	765	54	it	it	PRON
taxlaw-2862	765	55	is	be	AUX
taxlaw-2862	765	56	linked	link	VERB
taxlaw-2862	765	57	to	to	ADP
taxlaw-2862	765	58	the	the	DET
taxlaw-2862	765	59	empirical	empirical	ADJ
taxlaw-2862	765	60	observation	observation	NOUN
taxlaw-2862	765	61	that	that	SCONJ
taxlaw-2862	765	62	taxpayers	taxpayer	NOUN
taxlaw-2862	765	63	with	with	ADP
taxlaw-2862	765	64	lower	low	ADJ
taxlaw-2862	765	65	absolute	absolute	ADJ
taxlaw-2862	765	66	levels	level	NOUN
taxlaw-2862	765	67	of	of	ADP
taxlaw-2862	765	68	income	income	NOUN
taxlaw-2862	765	69	(	(	PUNCT
taxlaw-2862	765	70	or	or	CCONJ
taxlaw-2862	765	71	consumption	consumption	NOUN
taxlaw-2862	765	72	)	)	PUNCT
taxlaw-2862	765	73	may	may	AUX
taxlaw-2862	765	74	experience	experience	VERB
taxlaw-2862	765	75	a	a	DET
taxlaw-2862	765	76	greater	great	ADJ
taxlaw-2862	765	77	increase	increase	NOUN
taxlaw-2862	765	78	in	in	ADP
taxlaw-2862	765	79	wellbeing	wellbee	VERB
taxlaw-2862	765	80	from	from	ADP
taxlaw-2862	765	81	an	an	DET
taxlaw-2862	765	82	additional	additional	ADJ
taxlaw-2862	765	83	increment	increment	NOUN
taxlaw-2862	765	84	of	of	ADP
taxlaw-2862	765	85	income	income	NOUN
taxlaw-2862	765	86	(	(	PUNCT
taxlaw-2862	765	87	or	or	CCONJ
taxlaw-2862	765	88	consumption	consumption	NOUN
taxlaw-2862	765	89	)	)	PUNCT
taxlaw-2862	765	90	than	than	ADP
taxlaw-2862	765	91	individuals	individual	NOUN
taxlaw-2862	765	92	with	with	ADP
taxlaw-2862	765	93	higher	high	ADJ
taxlaw-2862	765	94	levels.176	levels.176	NOUN
taxlaw-2862	765	95	its	its	PRON
taxlaw-2862	765	96	distributive	distributive	ADJ
taxlaw-2862	765	97	implication	implication	NOUN
taxlaw-2862	765	98	is	be	AUX
taxlaw-2862	765	99	“	"	PUNCT
taxlaw-2862	765	100	thought	think	VERB
taxlaw-2862	765	101	to	to	PART
taxlaw-2862	765	102	require	require	VERB
taxlaw-2862	765	103	a	a	DET
taxlaw-2862	765	104	progressive	progressive	ADJ
taxlaw-2862	765	105	rate	rate	NOUN
taxlaw-2862	765	106	structure	structure	NOUN
taxlaw-2862	765	107	that	that	PRON
taxlaw-2862	765	108	imposes	impose	VERB
taxlaw-2862	765	109	progressively	progressively	ADV
taxlaw-2862	765	110	higher	high	ADJ
taxlaw-2862	765	111	rates	rate	NOUN
taxlaw-2862	765	112	on	on	ADP
taxlaw-2862	765	113	individuals	individual	NOUN
taxlaw-2862	765	114	with	with	ADP
taxlaw-2862	765	115	higher	high	ADJ
taxlaw-2862	765	116	incomes	income	NOUN
taxlaw-2862	765	117	.	.	PUNCT
taxlaw-2862	766	1	”177	”177	PROPN
taxlaw-2862	766	2	in	in	ADP
taxlaw-2862	766	3	contrast	contrast	NOUN
taxlaw-2862	766	4	,	,	PUNCT
taxlaw-2862	766	5	or	or	CCONJ
taxlaw-2862	766	6	perhaps	perhaps	ADV
taxlaw-2862	766	7	as	as	SCONJ
taxlaw-2862	766	8	the	the	DET
taxlaw-2862	766	9	flip	flip	ADJ
taxlaw-2862	766	10	side	side	NOUN
taxlaw-2862	766	11	of	of	ADP
taxlaw-2862	766	12	the	the	DET
taxlaw-2862	766	13	same	same	ADJ
taxlaw-2862	766	14	coin,178	coin,178	PROPN
taxlaw-2862	766	15	horizontal	horizontal	ADJ
taxlaw-2862	766	16	equity	equity	NOUN
taxlaw-2862	766	17	refers	refer	VERB
taxlaw-2862	766	18	to	to	ADP
taxlaw-2862	766	19	the	the	DET
taxlaw-2862	766	20	principle	principle	NOUN
taxlaw-2862	766	21	that	that	SCONJ
taxlaw-2862	766	22	similarly	similarly	ADV
taxlaw-2862	766	23	-	-	PUNCT
taxlaw-2862	766	24	situated	situate	VERB
taxlaw-2862	766	25	taxpayers	taxpayer	NOUN
taxlaw-2862	766	26	should	should	AUX
taxlaw-2862	766	27	be	be	AUX
taxlaw-2862	766	28	treated	treat	VERB
taxlaw-2862	766	29	similarly.179	similarly.179	VERB
taxlaw-2862	766	30	it	it	PRON
taxlaw-2862	766	31	concerns	concern	VERB
taxlaw-2862	766	32	itself	itself	PRON
taxlaw-2862	766	33	with	with	ADP
taxlaw-2862	766	34	avoiding	avoid	VERB
taxlaw-2862	766	35	unwarranted	unwarranted	ADJ
taxlaw-2862	766	36	discrimination	discrimination	NOUN
taxlaw-2862	766	37	across	across	ADP
taxlaw-2862	766	38	taxpayers.180	taxpayers.180	NOUN
taxlaw-2862	766	39	in	in	ADP
taxlaw-2862	766	40	the	the	DET
taxlaw-2862	766	41	context	context	NOUN
taxlaw-2862	766	42	of	of	ADP
taxlaw-2862	766	43	analyzing	analyze	VERB
taxlaw-2862	766	44	the	the	DET
taxlaw-2862	766	45	potential	potential	ADJ
taxlaw-2862	766	46	discriminatory	discriminatory	ADJ
taxlaw-2862	766	47	effect	effect	NOUN
taxlaw-2862	766	48	across	across	ADP
taxlaw-2862	766	49	firm	firm	ADJ
taxlaw-2862	766	50	taxpayers	taxpayer	NOUN
taxlaw-2862	766	51	(	(	PUNCT
taxlaw-2862	766	52	rather	rather	ADV
taxlaw-2862	766	53	than	than	ADP
taxlaw-2862	766	54	individual	individual	ADJ
taxlaw-2862	766	55	taxpayers	taxpayer	NOUN
taxlaw-2862	766	56	)	)	PUNCT
taxlaw-2862	766	57	of	of	ADP
taxlaw-2862	766	58	requiring	require	VERB
taxlaw-2862	766	59	registration	registration	NOUN
taxlaw-2862	766	60	in	in	ADP
taxlaw-2862	766	61	the	the	DET
taxlaw-2862	766	62	context	context	NOUN
taxlaw-2862	766	63	of	of	ADP
taxlaw-2862	766	64	a	a	DET
taxlaw-2862	766	65	vat	vat	NOUN
taxlaw-2862	766	66	,	,	PUNCT
taxlaw-2862	766	67	i	i	PRON
taxlaw-2862	766	68	use	use	VERB
taxlaw-2862	766	69	the	the	DET
taxlaw-2862	766	70	term	term	NOUN
taxlaw-2862	766	71	“	"	PUNCT
taxlaw-2862	766	72	competitive	competitive	ADJ
taxlaw-2862	766	73	equity	equity	NOUN
taxlaw-2862	766	74	”	"	PUNCT
taxlaw-2862	766	75	for	for	ADP
taxlaw-2862	766	76	clarity	clarity	NOUN
taxlaw-2862	766	77	.	.	PUNCT
taxlaw-2862	767	1	it	it	PRON
taxlaw-2862	767	2	is	be	AUX
taxlaw-2862	767	3	not	not	PART
taxlaw-2862	767	4	clear	clear	ADJ
taxlaw-2862	767	5	what	what	PRON
taxlaw-2862	767	6	“	"	PUNCT
taxlaw-2862	767	7	differently	differently	ADV
taxlaw-2862	767	8	-	-	PUNCT
taxlaw-2862	767	9	situated	situate	VERB
taxlaw-2862	767	10	”	"	PUNCT
taxlaw-2862	767	11	or	or	CCONJ
taxlaw-2862	767	12	“	"	PUNCT
taxlaw-2862	767	13	similarly	similarly	ADV
taxlaw-2862	767	14	-	-	PUNCT
taxlaw-2862	767	15	situated	situate	VERB
taxlaw-2862	767	16	”	"	PUNCT
taxlaw-2862	767	17	mean	mean	NOUN
taxlaw-2862	767	18	in	in	ADP
taxlaw-2862	767	19	the	the	DET
taxlaw-2862	767	20	context	context	NOUN
taxlaw-2862	767	21	of	of	ADP
taxlaw-2862	767	22	vat	vat	NOUN
taxlaw-2862	767	23	registration	registration	NOUN
taxlaw-2862	767	24	thresholds	threshold	NOUN
taxlaw-2862	767	25	.	.	PUNCT
taxlaw-2862	768	1	the	the	DET
taxlaw-2862	768	2	most	most	ADV
taxlaw-2862	768	3	frequently	frequently	ADV
taxlaw-2862	768	4	-	-	PUNCT
taxlaw-2862	768	5	discussed	discuss	VERB
taxlaw-2862	768	6	dimension	dimension	NOUN
taxlaw-2862	768	7	of	of	ADP
taxlaw-2862	768	8	interest	interest	NOUN
taxlaw-2862	768	9	for	for	ADP
taxlaw-2862	768	10	vertical	vertical	ADJ
taxlaw-2862	768	11	and	and	CCONJ
taxlaw-2862	768	12	horizontal	horizontal	ADJ
taxlaw-2862	768	13	equity	equity	NOUN
taxlaw-2862	768	14	analysis	analysis	NOUN
taxlaw-2862	768	15	is	be	AUX
taxlaw-2862	768	16	an	an	DET
taxlaw-2862	768	17	individual	individual	ADJ
taxlaw-2862	768	18	taxpayer	taxpayer	NOUN
taxlaw-2862	768	19	’s	’s	PART
taxlaw-2862	768	20	“	"	PUNCT
taxlaw-2862	768	21	ability	ability	NOUN
taxlaw-2862	768	22	to	to	PART
taxlaw-2862	768	23	pay	pay	VERB
taxlaw-2862	768	24	”	"	PUNCT
taxlaw-2862	768	25	a	a	DET
taxlaw-2862	768	26	tax.181	tax.181	NOUN
taxlaw-2862	768	27	ability	ability	NOUN
taxlaw-2862	768	28	to	to	PART
taxlaw-2862	768	29	pay	pay	VERB
taxlaw-2862	768	30	,	,	PUNCT
taxlaw-2862	768	31	in	in	ADP
taxlaw-2862	768	32	turn	turn	NOUN
taxlaw-2862	768	33	,	,	PUNCT
taxlaw-2862	768	34	is	be	AUX
taxlaw-2862	768	35	most	most	ADV
taxlaw-2862	768	36	commonly	commonly	ADV
taxlaw-2862	768	37	proxied	proxie	VERB
taxlaw-2862	768	38	by	by	ADP
taxlaw-2862	768	39	the	the	DET
taxlaw-2862	768	40	individual	individual	NOUN
taxlaw-2862	768	41	’s	’s	PART
taxlaw-2862	768	42	income	income	NOUN
taxlaw-2862	768	43	or	or	CCONJ
taxlaw-2862	768	44	consumption	consumption	NOUN
taxlaw-2862	768	45	:	:	PUNCT
taxlaw-2862	768	46	how	how	SCONJ
taxlaw-2862	768	47	easily	easily	ADV
taxlaw-2862	768	48	can	can	AUX
taxlaw-2862	768	49	the	the	DET
taxlaw-2862	768	50	individual	individual	ADJ
taxlaw-2862	768	51	marshal	marshal	NOUN
taxlaw-2862	768	52	the	the	DET
taxlaw-2862	768	53	necessary	necessary	ADJ
taxlaw-2862	768	54	resources	resource	NOUN
taxlaw-2862	768	55	to	to	PART
taxlaw-2862	768	56	pay	pay	VERB
taxlaw-2862	768	57	the	the	DET
taxlaw-2862	768	58	amount	amount	NOUN
taxlaw-2862	768	59	of	of	ADP
taxlaw-2862	768	60	tax	tax	NOUN
taxlaw-2862	768	61	owed	owe	VERB
taxlaw-2862	768	62	(	(	PUNCT
taxlaw-2862	768	63	e.g.	e.g.	ADV
taxlaw-2862	768	64	,	,	PUNCT
taxlaw-2862	768	65	the	the	DET
taxlaw-2862	768	66	rate	rate	NOUN
taxlaw-2862	768	67	times	time	NOUN
taxlaw-2862	768	68	the	the	DET
taxlaw-2862	768	69	base)?182	base)?182	PROPN
taxlaw-2862	768	70	however	however	ADV
taxlaw-2862	768	71	,	,	PUNCT
taxlaw-2862	768	72	it	it	PRON
taxlaw-2862	768	73	typically	typically	ADV
taxlaw-2862	768	74	does	do	AUX
taxlaw-2862	768	75	not	not	PART
taxlaw-2862	768	76	take	take	VERB
taxlaw-2862	768	77	into	into	ADP
taxlaw-2862	768	78	account	account	NOUN
taxlaw-2862	768	79	the	the	DET
taxlaw-2862	768	80	costs	cost	NOUN
taxlaw-2862	768	81	that	that	PRON
taxlaw-2862	768	82	are	be	AUX
taxlaw-2862	768	83	associated	associate	VERB
taxlaw-2862	768	84	with	with	ADP
taxlaw-2862	768	85	compliance	compliance	NOUN
taxlaw-2862	768	86	,	,	PUNCT
taxlaw-2862	768	87	even	even	ADV
taxlaw-2862	768	88	though	though	SCONJ
taxlaw-2862	768	89	complying	comply	VERB
taxlaw-2862	768	90	is	be	AUX
taxlaw-2862	768	91	,	,	PUNCT
taxlaw-2862	768	92	at	at	ADP
taxlaw-2862	768	93	least	least	ADJ
taxlaw-2862	768	94	weakly	weakly	ADJ
taxlaw-2862	768	95	,	,	PUNCT
taxlaw-2862	768	96	a	a	DET
taxlaw-2862	768	97	condition	condition	NOUN
taxlaw-2862	768	98	precedent	precedent	NOUN
taxlaw-2862	768	99	to	to	ADP
taxlaw-2862	768	100	paying	pay	VERB
taxlaw-2862	768	101	the	the	DET
taxlaw-2862	768	102	amount	amount	NOUN
taxlaw-2862	768	103	of	of	ADP
taxlaw-2862	768	104	tax	tax	NOUN
taxlaw-2862	768	105	that	that	PRON
taxlaw-2862	768	106	is	be	AUX
taxlaw-2862	768	107	(	(	PUNCT
taxlaw-2862	768	108	which	which	PRON
taxlaw-2862	768	109	affects	affect	VERB
taxlaw-2862	768	110	firms	firm	NOUN
taxlaw-2862	768	111	rather	rather	ADV
taxlaw-2862	768	112	than	than	ADP
taxlaw-2862	768	113	individuals	individual	NOUN
taxlaw-2862	768	114	per	per	ADP
taxlaw-2862	768	115	se	se	X
taxlaw-2862	768	116	)	)	PUNCT
taxlaw-2862	768	117	,	,	PUNCT
taxlaw-2862	768	118	i	i	PRON
taxlaw-2862	768	119	try	try	VERB
taxlaw-2862	768	120	to	to	PART
taxlaw-2862	768	121	be	be	AUX
taxlaw-2862	768	122	very	very	ADV
taxlaw-2862	768	123	explicit	explicit	ADJ
taxlaw-2862	768	124	about	about	ADP
taxlaw-2862	768	125	the	the	DET
taxlaw-2862	768	126	assumptions	assumption	NOUN
taxlaw-2862	768	127	i	i	PRON
taxlaw-2862	768	128	am	be	AUX
taxlaw-2862	768	129	making	make	VERB
taxlaw-2862	768	130	in	in	ADP
taxlaw-2862	768	131	relating	relate	VERB
taxlaw-2862	768	132	firms	firm	NOUN
taxlaw-2862	768	133	to	to	ADP
taxlaw-2862	768	134	individuals	individual	NOUN
taxlaw-2862	768	135	associated	associate	VERB
taxlaw-2862	768	136	with	with	ADP
taxlaw-2862	768	137	them	they	PRON
taxlaw-2862	768	138	.	.	PUNCT
taxlaw-2862	769	1	see	see	VERB
taxlaw-2862	769	2	claire	claire	PROPN
taxlaw-2862	769	3	crawford	crawford	PROPN
taxlaw-2862	769	4	&	&	CCONJ
taxlaw-2862	769	5	judith	judith	PROPN
taxlaw-2862	769	6	freedman	freedman	PROPN
taxlaw-2862	769	7	,	,	PUNCT
taxlaw-2862	769	8	small	small	ADJ
taxlaw-2862	769	9	business	business	NOUN
taxlaw-2862	769	10	taxation	taxation	NOUN
taxlaw-2862	769	11	,	,	PUNCT
taxlaw-2862	769	12	in	in	ADP
taxlaw-2862	769	13	dimensions	dimension	NOUN
taxlaw-2862	769	14	of	of	ADP
taxlaw-2862	769	15	tax	tax	NOUN
taxlaw-2862	769	16	design	design	NOUN
taxlaw-2862	769	17	:	:	PUNCT
taxlaw-2862	769	18	the	the	DET
taxlaw-2862	769	19	mirrlees	mirrlee	NOUN
taxlaw-2862	769	20	review	review	VERB
taxlaw-2862	769	21	1028	1028	NUM
taxlaw-2862	769	22	,	,	PUNCT
taxlaw-2862	769	23	1037	1037	NUM
taxlaw-2862	769	24	(	(	PUNCT
taxlaw-2862	769	25	j.	j.	PROPN
taxlaw-2862	769	26	mirrlees	mirrlees	PROPN
taxlaw-2862	769	27	et	et	PROPN
taxlaw-2862	769	28	al	al	PROPN
taxlaw-2862	769	29	.	.	PUNCT
taxlaw-2862	770	1	eds	eds	PROPN
taxlaw-2862	770	2	.	.	PROPN
taxlaw-2862	770	3	,	,	PUNCT
taxlaw-2862	770	4	2010	2010	NUM
taxlaw-2862	770	5	)	)	PUNCT
taxlaw-2862	770	6	(	(	PUNCT
taxlaw-2862	770	7	“	"	PUNCT
taxlaw-2862	770	8	it	it	PRON
taxlaw-2862	770	9	is	be	AUX
taxlaw-2862	770	10	a	a	DET
taxlaw-2862	770	11	mistake	mistake	NOUN
taxlaw-2862	770	12	to	to	PART
taxlaw-2862	770	13	equate	equate	VERB
taxlaw-2862	770	14	‘	'	PUNCT
taxlaw-2862	770	15	small	small	ADJ
taxlaw-2862	770	16	business	business	NOUN
taxlaw-2862	770	17	’	'	PUNCT
taxlaw-2862	770	18	with	with	ADP
taxlaw-2862	770	19	any	any	DET
taxlaw-2862	770	20	particular	particular	ADJ
taxlaw-2862	770	21	economic	economic	ADJ
taxlaw-2862	770	22	or	or	CCONJ
taxlaw-2862	770	23	social	social	ADJ
taxlaw-2862	770	24	characteristics	characteristic	NOUN
taxlaw-2862	770	25	when	when	SCONJ
taxlaw-2862	770	26	devising	devise	VERB
taxlaw-2862	770	27	tax	tax	NOUN
taxlaw-2862	770	28	policy	policy	NOUN
taxlaw-2862	770	29	”	"	PUNCT
taxlaw-2862	770	30	)	)	PUNCT
taxlaw-2862	770	31	.	.	PUNCT
taxlaw-2862	771	1	175	175	NUM
taxlaw-2862	771	2	see	see	VERB
taxlaw-2862	771	3	james	james	PROPN
taxlaw-2862	771	4	b.	b.	PROPN
taxlaw-2862	771	5	bickley	bickley	PROPN
taxlaw-2862	771	6	,	,	PUNCT
taxlaw-2862	771	7	cong	cong	NOUN
taxlaw-2862	771	8	.	.	PUNCT
taxlaw-2862	772	1	research	research	NOUN
taxlaw-2862	772	2	serv	serv	PROPN
taxlaw-2862	772	3	.	.	PROPN
taxlaw-2862	772	4	,	,	PUNCT
taxlaw-2862	772	5	r41602	r41602	VERB
taxlaw-2862	772	6	,	,	PUNCT
taxlaw-2862	772	7	should	should	AUX
taxlaw-2862	772	8	the	the	DET
taxlaw-2862	772	9	united	united	PROPN
taxlaw-2862	772	10	states	states	PROPN
taxlaw-2862	772	11	levy	levy	VERB
taxlaw-2862	772	12	a	a	DET
taxlaw-2862	772	13	value	value	NOUN
taxlaw-2862	772	14	-	-	PUNCT
taxlaw-2862	772	15	added	add	VERB
taxlaw-2862	772	16	tax	tax	NOUN
taxlaw-2862	772	17	?	?	NOUN
taxlaw-2862	772	18	7	7	NUM
taxlaw-2862	772	19	(	(	PUNCT
taxlaw-2862	772	20	2010	2010	NUM
taxlaw-2862	772	21	)	)	PUNCT
taxlaw-2862	772	22	(	(	PUNCT
taxlaw-2862	772	23	discussing	discuss	VERB
taxlaw-2862	772	24	horizontal	horizontal	ADJ
taxlaw-2862	772	25	and	and	CCONJ
taxlaw-2862	772	26	vertical	vertical	ADJ
taxlaw-2862	772	27	equity	equity	NOUN
taxlaw-2862	772	28	in	in	ADP
taxlaw-2862	772	29	the	the	DET
taxlaw-2862	772	30	context	context	NOUN
taxlaw-2862	772	31	of	of	ADP
taxlaw-2862	772	32	a	a	DET
taxlaw-2862	772	33	vat	vat	NOUN
taxlaw-2862	772	34	in	in	ADP
taxlaw-2862	772	35	which	which	PRON
taxlaw-2862	772	36	consumption	consumption	NOUN
taxlaw-2862	772	37	is	be	AUX
taxlaw-2862	772	38	often	often	ADV
taxlaw-2862	772	39	used	use	VERB
taxlaw-2862	772	40	as	as	ADP
taxlaw-2862	772	41	a	a	DET
taxlaw-2862	772	42	measure	measure	NOUN
taxlaw-2862	772	43	of	of	ADP
taxlaw-2862	772	44	ability	ability	NOUN
taxlaw-2862	772	45	to	to	PART
taxlaw-2862	772	46	pay	pay	VERB
taxlaw-2862	772	47	as	as	SCONJ
taxlaw-2862	772	48	opposed	oppose	VERB
taxlaw-2862	772	49	to	to	ADP
taxlaw-2862	772	50	income	income	NOUN
taxlaw-2862	772	51	)	)	PUNCT
taxlaw-2862	772	52	.	.	PUNCT
taxlaw-2862	773	1	176	176	NUM
taxlaw-2862	773	2	see	see	VERB
taxlaw-2862	773	3	richard	richard	PROPN
taxlaw-2862	773	4	a.	a.	PROPN
taxlaw-2862	773	5	musgrave	musgrave	PROPN
taxlaw-2862	773	6	&	&	CCONJ
taxlaw-2862	773	7	peggy	peggy	PROPN
taxlaw-2862	773	8	b.	b.	PROPN
taxlaw-2862	773	9	musgrave	musgrave	PROPN
taxlaw-2862	773	10	,	,	PUNCT
taxlaw-2862	773	11	public	public	ADJ
taxlaw-2862	773	12	finance	finance	NOUN
taxlaw-2862	773	13	in	in	ADP
taxlaw-2862	773	14	theory	theory	NOUN
taxlaw-2862	773	15	and	and	CCONJ
taxlaw-2862	773	16	practice	practice	NOUN
taxlaw-2862	773	17	(	(	PUNCT
taxlaw-2862	773	18	1973	1973	NUM
taxlaw-2862	773	19	)	)	PUNCT
taxlaw-2862	773	20	;	;	PUNCT
taxlaw-2862	773	21	kaplow	kaplow	NOUN
taxlaw-2862	773	22	,	,	PUNCT
taxlaw-2862	773	23	supra	supra	PROPN
taxlaw-2862	773	24	note	note	NOUN
taxlaw-2862	773	25	166	166	NUM
taxlaw-2862	773	26	,	,	PUNCT
taxlaw-2862	773	27	at	at	ADP
taxlaw-2862	773	28	42	42	NUM
taxlaw-2862	773	29	-	-	SYM
taxlaw-2862	773	30	44	44	NUM
taxlaw-2862	773	31	(	(	PUNCT
taxlaw-2862	773	32	explaining	explain	VERB
taxlaw-2862	773	33	that	that	SCONJ
taxlaw-2862	773	34	the	the	DET
taxlaw-2862	773	35	degree	degree	NOUN
taxlaw-2862	773	36	of	of	ADP
taxlaw-2862	773	37	concavity	concavity	NOUN
taxlaw-2862	773	38	of	of	ADP
taxlaw-2862	773	39	a	a	DET
taxlaw-2862	773	40	utility	utility	NOUN
taxlaw-2862	773	41	function	function	NOUN
taxlaw-2862	773	42	determines	determine	VERB
taxlaw-2862	773	43	the	the	DET
taxlaw-2862	773	44	“	"	PUNCT
taxlaw-2862	773	45	rate	rate	NOUN
taxlaw-2862	773	46	at	at	ADP
taxlaw-2862	773	47	which	which	PRON
taxlaw-2862	773	48	individuals	individual	NOUN
taxlaw-2862	773	49	’	'	PUNCT
taxlaw-2862	773	50	marginal	marginal	ADJ
taxlaw-2862	773	51	utility	utility	NOUN
taxlaw-2862	773	52	of	of	ADP
taxlaw-2862	773	53	consumption	consumption	NOUN
taxlaw-2862	773	54	falls	fall	VERB
taxlaw-2862	773	55	as	as	ADP
taxlaw-2862	773	56	consumption	consumption	NOUN
taxlaw-2862	773	57	rises	rise	NOUN
taxlaw-2862	773	58	—	—	PUNCT
taxlaw-2862	773	59	equivalently	equivalently	ADV
taxlaw-2862	773	60	,	,	PUNCT
taxlaw-2862	773	61	individuals	individual	NOUN
taxlaw-2862	773	62	’	'	PUNCT
taxlaw-2862	773	63	degree	degree	NOUN
taxlaw-2862	773	64	of	of	ADP
taxlaw-2862	773	65	risk	risk	NOUN
taxlaw-2862	773	66	aversion	aversion	NOUN
taxlaw-2862	773	67	…	…	PUNCT
taxlaw-2862	773	68	hence	hence	ADV
taxlaw-2862	773	69	,	,	PUNCT
taxlaw-2862	773	70	ceteris	ceteris	NOUN
taxlaw-2862	773	71	paribus	paribus	NOUN
taxlaw-2862	773	72	,	,	PUNCT
taxlaw-2862	773	73	a	a	DET
taxlaw-2862	773	74	higher	high	ADJ
taxlaw-2862	773	75	p	p	NOUN
taxlaw-2862	774	1	[	[	X
taxlaw-2862	774	2	variable	variable	NOUN
taxlaw-2862	774	3	in	in	ADP
taxlaw-2862	774	4	utility	utility	NOUN
taxlaw-2862	774	5	function	function	NOUN
taxlaw-2862	774	6	]	]	PUNCT
taxlaw-2862	774	7	also	also	ADV
taxlaw-2862	774	8	favors	favor	VERB
taxlaw-2862	774	9	greater	great	ADJ
taxlaw-2862	774	10	equality	equality	NOUN
taxlaw-2862	774	11	in	in	ADP
taxlaw-2862	774	12	the	the	DET
taxlaw-2862	774	13	distribution	distribution	NOUN
taxlaw-2862	774	14	of	of	ADP
taxlaw-2862	774	15	consumption	consumption	NOUN
taxlaw-2862	774	16	;	;	PUNCT
taxlaw-2862	774	17	”	"	PUNCT
taxlaw-2862	774	18	pointing	point	VERB
taxlaw-2862	774	19	out	out	ADP
taxlaw-2862	774	20	,	,	PUNCT
taxlaw-2862	774	21	however	however	ADV
taxlaw-2862	774	22	,	,	PUNCT
taxlaw-2862	774	23	that	that	SCONJ
taxlaw-2862	774	24	the	the	DET
taxlaw-2862	774	25	curvature	curvature	NOUN
taxlaw-2862	774	26	of	of	ADP
taxlaw-2862	774	27	an	an	DET
taxlaw-2862	774	28	individuals	individual	NOUN
taxlaw-2862	774	29	’	'	PUNCT
taxlaw-2862	774	30	utility	utility	NOUN
taxlaw-2862	774	31	function	function	NOUN
taxlaw-2862	774	32	is	be	AUX
taxlaw-2862	774	33	a	a	DET
taxlaw-2862	774	34	“	"	PUNCT
taxlaw-2862	774	35	matter	matter	NOUN
taxlaw-2862	774	36	of	of	ADP
taxlaw-2862	774	37	empirical	empirical	ADJ
taxlaw-2862	774	38	fact	fact	NOUN
taxlaw-2862	774	39	about	about	ADP
taxlaw-2862	774	40	individuals	individual	NOUN
taxlaw-2862	774	41	whereas	whereas	SCONJ
taxlaw-2862	774	42	the	the	DET
taxlaw-2862	774	43	latter	latter	ADJ
taxlaw-2862	774	44	[	[	X
taxlaw-2862	774	45	the	the	DET
taxlaw-2862	774	46	nature	nature	NOUN
taxlaw-2862	774	47	of	of	ADP
taxlaw-2862	774	48	the	the	DET
taxlaw-2862	774	49	social	social	ADJ
taxlaw-2862	774	50	welfare	welfare	NOUN
taxlaw-2862	774	51	function	function	NOUN
taxlaw-2862	774	52	that	that	SCONJ
taxlaw-2862	774	53	the	the	DET
taxlaw-2862	774	54	central	central	ADJ
taxlaw-2862	774	55	planner	planner	NOUN
taxlaw-2862	774	56	adheres	adhere	VERB
taxlaw-2862	774	57	to	to	PART
taxlaw-2862	774	58	]	]	PUNCT
taxlaw-2862	774	59	involves	involve	VERB
taxlaw-2862	774	60	a	a	DET
taxlaw-2862	774	61	normative	normative	ADJ
taxlaw-2862	774	62	judgment	judgment	NOUN
taxlaw-2862	774	63	,	,	PUNCT
taxlaw-2862	774	64	external	external	ADJ
taxlaw-2862	774	65	to	to	ADP
taxlaw-2862	774	66	the	the	DET
taxlaw-2862	774	67	individuals	individual	NOUN
taxlaw-2862	774	68	in	in	ADP
taxlaw-2862	774	69	question	question	NOUN
taxlaw-2862	774	70	,	,	PUNCT
taxlaw-2862	774	71	that	that	PRON
taxlaw-2862	774	72	must	must	AUX
taxlaw-2862	774	73	be	be	AUX
taxlaw-2862	774	74	grounded	ground	VERB
taxlaw-2862	774	75	in	in	ADP
taxlaw-2862	774	76	a	a	DET
taxlaw-2862	774	77	theory	theory	NOUN
taxlaw-2862	774	78	of	of	ADP
taxlaw-2862	774	79	distributive	distributive	ADJ
taxlaw-2862	774	80	justice	justice	NOUN
taxlaw-2862	774	81	”	"	PUNCT
taxlaw-2862	774	82	)	)	PUNCT
taxlaw-2862	774	83	.	.	PUNCT
taxlaw-2862	775	1	in	in	ADP
taxlaw-2862	775	2	other	other	ADJ
taxlaw-2862	775	3	words	word	NOUN
taxlaw-2862	775	4	,	,	PUNCT
taxlaw-2862	775	5	the	the	DET
taxlaw-2862	775	6	second	second	ADJ
taxlaw-2862	775	7	derivative	derivative	NOUN
taxlaw-2862	775	8	of	of	ADP
taxlaw-2862	775	9	a	a	DET
taxlaw-2862	775	10	representative	representative	ADJ
taxlaw-2862	775	11	individual	individual	NOUN
taxlaw-2862	775	12	’s	’s	PART
taxlaw-2862	775	13	utility	utility	NOUN
taxlaw-2862	775	14	function	function	NOUN
taxlaw-2862	775	15	taken	take	VERB
taxlaw-2862	775	16	with	with	ADP
taxlaw-2862	775	17	respect	respect	NOUN
taxlaw-2862	775	18	to	to	ADP
taxlaw-2862	775	19	consumption	consumption	NOUN
taxlaw-2862	775	20	is	be	AUX
taxlaw-2862	775	21	typically	typically	ADV
taxlaw-2862	775	22	assumed	assume	VERB
taxlaw-2862	775	23	to	to	PART
taxlaw-2862	775	24	be	be	AUX
taxlaw-2862	775	25	negative	negative	ADJ
taxlaw-2862	775	26	;	;	PUNCT
taxlaw-2862	775	27	how	how	SCONJ
taxlaw-2862	775	28	negative	negative	ADJ
taxlaw-2862	775	29	at	at	ADP
taxlaw-2862	775	30	various	various	ADJ
taxlaw-2862	775	31	points	point	NOUN
taxlaw-2862	775	32	is	be	AUX
taxlaw-2862	775	33	the	the	DET
taxlaw-2862	775	34	empirical	empirical	ADJ
taxlaw-2862	775	35	question	question	NOUN
taxlaw-2862	775	36	.	.	PUNCT
taxlaw-2862	776	1	177	177	NUM
taxlaw-2862	776	2	see	see	VERB
taxlaw-2862	776	3	james	james	PROPN
taxlaw-2862	776	4	repetti	repetti	PROPN
taxlaw-2862	776	5	&	&	CCONJ
taxlaw-2862	776	6	diane	diane	PROPN
taxlaw-2862	776	7	ring	ring	PROPN
taxlaw-2862	776	8	,	,	PUNCT
taxlaw-2862	776	9	horizontal	horizontal	ADJ
taxlaw-2862	776	10	equity	equity	NOUN
taxlaw-2862	776	11	revisited	revisit	VERB
taxlaw-2862	776	12	,	,	PUNCT
taxlaw-2862	776	13	13	13	NUM
taxlaw-2862	776	14	fla	fla	NOUN
taxlaw-2862	776	15	.	.	PUNCT
taxlaw-2862	777	1	tax	tax	PROPN
taxlaw-2862	777	2	rev	rev	PROPN
taxlaw-2862	777	3	.	.	PROPN
taxlaw-2862	777	4	135	135	NUM
taxlaw-2862	777	5	,	,	PUNCT
taxlaw-2862	777	6	136	136	NUM
taxlaw-2862	777	7	(	(	PUNCT
taxlaw-2862	777	8	2013	2013	NUM
taxlaw-2862	777	9	)	)	PUNCT
taxlaw-2862	777	10	.	.	PUNCT
taxlaw-2862	778	1	178	178	NUM
taxlaw-2862	778	2	see	see	VERB
taxlaw-2862	778	3	i	i	PRON
taxlaw-2862	778	4	d.	d.	PROPN
taxlaw-2862	778	5	at	at	ADP
taxlaw-2862	778	6	137	137	NUM
taxlaw-2862	778	7	-	-	SYM
taxlaw-2862	778	8	38	38	NUM
taxlaw-2862	778	9	(	(	PUNCT
taxlaw-2862	778	10	noting	note	VERB
taxlaw-2862	778	11	that	that	SCONJ
taxlaw-2862	778	12	“	"	PUNCT
taxlaw-2862	778	13	he	he	PRON
taxlaw-2862	778	14	and	and	CCONJ
taxlaw-2862	778	15	ve	ve	VERB
taxlaw-2862	778	16	are	be	AUX
taxlaw-2862	778	17	merely	merely	ADV
taxlaw-2862	778	18	both	both	DET
taxlaw-2862	778	19	sides	side	NOUN
taxlaw-2862	778	20	of	of	ADP
taxlaw-2862	778	21	the	the	DET
taxlaw-2862	778	22	same	same	ADJ
taxlaw-2862	778	23	coin	coin	NOUN
taxlaw-2862	778	24	,	,	PUNCT
taxlaw-2862	778	25	because	because	SCONJ
taxlaw-2862	778	26	starting	start	VERB
taxlaw-2862	778	27	an	an	DET
taxlaw-2862	778	28	analysis	analysis	NOUN
taxlaw-2862	778	29	by	by	ADP
taxlaw-2862	778	30	asking	ask	VERB
taxlaw-2862	778	31	what	what	PRON
taxlaw-2862	778	32	the	the	DET
taxlaw-2862	778	33	appropriate	appropriate	ADJ
taxlaw-2862	778	34	criteria	criterion	NOUN
taxlaw-2862	778	35	are	be	AUX
taxlaw-2862	778	36	to	to	PART
taxlaw-2862	778	37	determine	determine	VERB
taxlaw-2862	778	38	which	which	DET
taxlaw-2862	778	39	persons	person	NOUN
taxlaw-2862	778	40	are	be	AUX
taxlaw-2862	778	41	not	not	PART
taxlaw-2862	778	42	alike	alike	ADV
taxlaw-2862	778	43	yields	yield	NOUN
taxlaw-2862	778	44	the	the	DET
taxlaw-2862	778	45	same	same	ADJ
taxlaw-2862	778	46	result	result	NOUN
taxlaw-2862	778	47	as	as	ADP
taxlaw-2862	778	48	starting	start	VERB
taxlaw-2862	778	49	the	the	DET
taxlaw-2862	778	50	analysis	analysis	NOUN
taxlaw-2862	778	51	by	by	ADP
taxlaw-2862	778	52	asking	ask	VERB
taxlaw-2862	778	53	what	what	PRON
taxlaw-2862	778	54	criteria	criterion	NOUN
taxlaw-2862	778	55	should	should	AUX
taxlaw-2862	778	56	be	be	AUX
taxlaw-2862	778	57	used	use	VERB
taxlaw-2862	778	58	to	to	PART
taxlaw-2862	778	59	determine	determine	VERB
taxlaw-2862	778	60	whether	whether	SCONJ
taxlaw-2862	778	61	persons	person	NOUN
taxlaw-2862	778	62	are	be	AUX
taxlaw-2862	778	63	alike	alike	ADV
taxlaw-2862	778	64	”	"	PUNCT
taxlaw-2862	778	65	)	)	PUNCT
taxlaw-2862	778	66	.	.	PUNCT
taxlaw-2862	779	1	179	179	NUM
taxlaw-2862	779	2	see	see	VERB
taxlaw-2862	779	3	musgrave	musgrave	PROPN
taxlaw-2862	779	4	,	,	PUNCT
taxlaw-2862	779	5	supra	supra	PROPN
taxlaw-2862	779	6	note	note	NOUN
taxlaw-2862	779	7	174	174	NUM
taxlaw-2862	779	8	,	,	PUNCT
taxlaw-2862	779	9	at	at	ADP
taxlaw-2862	779	10	113	113	NUM
taxlaw-2862	779	11	.	.	PUNCT
taxlaw-2862	780	1	180	180	NUM
taxlaw-2862	780	2	see	see	VERB
taxlaw-2862	780	3	i	i	PRON
taxlaw-2862	780	4	d.	d.	PROPN
taxlaw-2862	780	5	at	at	ADP
taxlaw-2862	780	6	160	160	NUM
taxlaw-2862	780	7	;	;	PUNCT
taxlaw-2862	780	8	repetti	repetti	PROPN
taxlaw-2862	780	9	&	&	CCONJ
taxlaw-2862	780	10	ring	ring	PROPN
taxlaw-2862	780	11	,	,	PUNCT
taxlaw-2862	780	12	supra	supra	PROPN
taxlaw-2862	780	13	note	note	PROPN
taxlaw-2862	780	14	177	177	NUM
taxlaw-2862	780	15	,	,	PUNCT
taxlaw-2862	780	16	at	at	ADP
taxlaw-2862	780	17	138	138	NUM
taxlaw-2862	780	18	-	-	SYM
taxlaw-2862	780	19	39	39	NUM
taxlaw-2862	780	20	(	(	PUNCT
taxlaw-2862	780	21	proposing	propose	VERB
taxlaw-2862	780	22	he	he	PRON
taxlaw-2862	780	23	as	as	ADP
taxlaw-2862	780	24	a	a	DET
taxlaw-2862	780	25	concept	concept	NOUN
taxlaw-2862	780	26	implicating	implicate	VERB
taxlaw-2862	780	27	safeguards	safeguard	NOUN
taxlaw-2862	780	28	against	against	ADP
taxlaw-2862	780	29	arbitrary	arbitrary	ADJ
taxlaw-2862	780	30	enforcement	enforcement	NOUN
taxlaw-2862	780	31	of	of	ADP
taxlaw-2862	780	32	tax	tax	NOUN
taxlaw-2862	780	33	laws	law	NOUN
taxlaw-2862	780	34	)	)	PUNCT
taxlaw-2862	780	35	.	.	PUNCT
taxlaw-2862	781	1	181	181	NUM
taxlaw-2862	781	2	see	see	VERB
taxlaw-2862	781	3	repetti	repetti	PROPN
taxlaw-2862	781	4	&	&	CCONJ
taxlaw-2862	781	5	ring	ring	PROPN
taxlaw-2862	781	6	,	,	PUNCT
taxlaw-2862	781	7	supra	supra	PROPN
taxlaw-2862	781	8	note	note	PROPN
taxlaw-2862	781	9	177	177	NUM
taxlaw-2862	781	10	,	,	PUNCT
taxlaw-2862	781	11	at	at	ADP
taxlaw-2862	781	12	140	140	NUM
taxlaw-2862	781	13	.	.	NOUN
taxlaw-2862	782	1	182	182	NUM
taxlaw-2862	783	1	there	there	PRON
taxlaw-2862	783	2	are	be	VERB
taxlaw-2862	783	3	a	a	DET
taxlaw-2862	783	4	number	number	NOUN
taxlaw-2862	783	5	of	of	ADP
taxlaw-2862	783	6	critiques	critique	NOUN
taxlaw-2862	783	7	of	of	ADP
taxlaw-2862	783	8	the	the	DET
taxlaw-2862	783	9	concept	concept	NOUN
taxlaw-2862	783	10	of	of	ADP
taxlaw-2862	783	11	“	"	PUNCT
taxlaw-2862	783	12	ability	ability	NOUN
taxlaw-2862	783	13	to	to	PART
taxlaw-2862	783	14	pay	pay	VERB
taxlaw-2862	783	15	”	"	PUNCT
taxlaw-2862	783	16	as	as	ADP
taxlaw-2862	783	17	the	the	DET
taxlaw-2862	783	18	core	core	NOUN
taxlaw-2862	783	19	criterion	criterion	NOUN
taxlaw-2862	783	20	for	for	ADP
taxlaw-2862	783	21	evaluating	evaluate	VERB
taxlaw-2862	783	22	horizontal	horizontal	ADJ
taxlaw-2862	783	23	and	and	CCONJ
taxlaw-2862	783	24	vertical	vertical	ADJ
taxlaw-2862	783	25	equity	equity	NOUN
taxlaw-2862	783	26	.	.	PUNCT
taxlaw-2862	784	1	for	for	ADP
taxlaw-2862	784	2	one	one	NUM
taxlaw-2862	784	3	helpful	helpful	ADJ
taxlaw-2862	784	4	discussion	discussion	NOUN
taxlaw-2862	784	5	of	of	ADP
taxlaw-2862	784	6	some	some	PRON
taxlaw-2862	784	7	of	of	ADP
taxlaw-2862	784	8	the	the	DET
taxlaw-2862	784	9	complexities	complexity	NOUN
taxlaw-2862	784	10	and	and	CCONJ
taxlaw-2862	784	11	drawbacks	drawback	NOUN
taxlaw-2862	784	12	,	,	PUNCT
taxlaw-2862	784	13	see	see	VERB
taxlaw-2862	784	14	kaplow	kaplow	NOUN
taxlaw-2862	784	15	,	,	PUNCT
taxlaw-2862	784	16	supra	supra	PROPN
taxlaw-2862	784	17	note	note	NOUN
taxlaw-2862	784	18	167	167	NUM
taxlaw-2862	784	19	,	,	PUNCT
taxlaw-2862	784	20	at	at	ADP
taxlaw-2862	784	21	404	404	NUM
taxlaw-2862	784	22	-	-	SYM
taxlaw-2862	784	23	06	06	NUM
taxlaw-2862	784	24	.	.	PUNCT
taxlaw-2862	785	1	214	214	NUM
taxlaw-2862	785	2	columbia	columbia	PROPN
taxlaw-2862	785	3	journal	journal	PROPN
taxlaw-2862	785	4	of	of	ADP
taxlaw-2862	785	5	tax	tax	NOUN
taxlaw-2862	785	6	law	law	NOUN
taxlaw-2862	785	7	[	[	X
taxlaw-2862	785	8	vol.9:177	vol.9:177	CCONJ
taxlaw-2862	785	9	owed	owe	VERB
taxlaw-2862	785	10	(	(	PUNCT
taxlaw-2862	785	11	in	in	ADP
taxlaw-2862	785	12	the	the	DET
taxlaw-2862	785	13	case	case	NOUN
taxlaw-2862	785	14	of	of	ADP
taxlaw-2862	785	15	the	the	DET
taxlaw-2862	785	16	vat	vat	NOUN
taxlaw-2862	785	17	,	,	PUNCT
taxlaw-2862	785	18	the	the	DET
taxlaw-2862	785	19	amount	amount	NOUN
taxlaw-2862	785	20	of	of	ADP
taxlaw-2862	785	21	tax	tax	NOUN
taxlaw-2862	785	22	collected	collect	VERB
taxlaw-2862	785	23	from	from	ADP
taxlaw-2862	785	24	consumers	consumer	NOUN
taxlaw-2862	785	25	that	that	PRON
taxlaw-2862	785	26	must	must	AUX
taxlaw-2862	785	27	be	be	AUX
taxlaw-2862	785	28	remitted	remit	VERB
taxlaw-2862	785	29	by	by	ADP
taxlaw-2862	785	30	the	the	DET
taxlaw-2862	785	31	firm	firm	NOUN
taxlaw-2862	785	32	)	)	PUNCT
taxlaw-2862	785	33	.	.	PUNCT
taxlaw-2862	786	1	b.	b.	PROPN
taxlaw-2862	786	2	vertical	vertical	PROPN
taxlaw-2862	786	3	equity	equity	PROPN
taxlaw-2862	786	4	assessing	assess	VERB
taxlaw-2862	786	5	the	the	DET
taxlaw-2862	786	6	vertical	vertical	ADJ
taxlaw-2862	786	7	equity	equity	NOUN
taxlaw-2862	786	8	implications	implication	NOUN
taxlaw-2862	786	9	of	of	ADP
taxlaw-2862	786	10	vat	vat	NOUN
taxlaw-2862	786	11	registration	registration	NOUN
taxlaw-2862	786	12	threshold	threshold	NOUN
taxlaw-2862	786	13	-	-	PUNCT
taxlaw-2862	786	14	setting	set	VERB
taxlaw-2862	786	15	requires	require	VERB
taxlaw-2862	786	16	distinguishing	distinguish	VERB
taxlaw-2862	786	17	concerns	concern	NOUN
taxlaw-2862	786	18	about	about	ADP
taxlaw-2862	786	19	the	the	DET
taxlaw-2862	786	20	magnitude	magnitude	NOUN
taxlaw-2862	786	21	and	and	CCONJ
taxlaw-2862	786	22	distribution	distribution	NOUN
taxlaw-2862	786	23	of	of	ADP
taxlaw-2862	786	24	vat	vat	NOUN
taxlaw-2862	786	25	compliance	compliance	NOUN
taxlaw-2862	786	26	costs	cost	NOUN
taxlaw-2862	786	27	from	from	ADP
taxlaw-2862	786	28	concerns	concern	NOUN
taxlaw-2862	786	29	about	about	ADP
taxlaw-2862	786	30	the	the	DET
taxlaw-2862	786	31	magnitude	magnitude	NOUN
taxlaw-2862	786	32	and	and	CCONJ
taxlaw-2862	786	33	distribution	distribution	NOUN
taxlaw-2862	786	34	of	of	ADP
taxlaw-2862	786	35	the	the	DET
taxlaw-2862	786	36	vat	vat	NOUN
taxlaw-2862	786	37	itself	itself	PRON
taxlaw-2862	786	38	.	.	PUNCT
taxlaw-2862	787	1	the	the	DET
taxlaw-2862	787	2	issue	issue	NOUN
taxlaw-2862	787	3	is	be	AUX
taxlaw-2862	787	4	not	not	PART
taxlaw-2862	787	5	whether	whether	SCONJ
taxlaw-2862	787	6	a	a	DET
taxlaw-2862	787	7	vat	vat	NOUN
taxlaw-2862	787	8	is	be	AUX
taxlaw-2862	787	9	regressive183	regressive183	PROPN
taxlaw-2862	787	10	in	in	ADP
taxlaw-2862	787	11	requiring	require	VERB
taxlaw-2862	787	12	individuals	individual	NOUN
taxlaw-2862	787	13	with	with	ADP
taxlaw-2862	787	14	lower	low	ADJ
taxlaw-2862	787	15	ability	ability	NOUN
taxlaw-2862	787	16	to	to	PART
taxlaw-2862	787	17	pay	pay	VERB
taxlaw-2862	787	18	to	to	PART
taxlaw-2862	787	19	bear	bear	VERB
taxlaw-2862	787	20	disproportionately	disproportionately	ADV
taxlaw-2862	787	21	more	more	ADJ
taxlaw-2862	787	22	of	of	ADP
taxlaw-2862	787	23	the	the	DET
taxlaw-2862	787	24	vat	vat	NOUN
taxlaw-2862	787	25	tax	tax	NOUN
taxlaw-2862	787	26	burden	burden	NOUN
taxlaw-2862	787	27	than	than	ADP
taxlaw-2862	787	28	individuals	individual	NOUN
taxlaw-2862	787	29	with	with	ADP
taxlaw-2862	787	30	higher	high	ADJ
taxlaw-2862	787	31	ability	ability	NOUN
taxlaw-2862	787	32	to	to	PART
taxlaw-2862	787	33	pay.184	pay.184	VERB
taxlaw-2862	787	34	instead	instead	ADV
taxlaw-2862	787	35	,	,	PUNCT
taxlaw-2862	787	36	assessing	assess	VERB
taxlaw-2862	787	37	vertical	vertical	ADJ
taxlaw-2862	787	38	equity	equity	NOUN
taxlaw-2862	787	39	in	in	ADP
taxlaw-2862	787	40	the	the	DET
taxlaw-2862	787	41	vat	vat	NOUN
taxlaw-2862	787	42	registration	registration	NOUN
taxlaw-2862	787	43	context	context	NOUN
taxlaw-2862	787	44	requires	require	VERB
taxlaw-2862	787	45	attention	attention	NOUN
taxlaw-2862	787	46	to	to	ADP
taxlaw-2862	787	47	the	the	DET
taxlaw-2862	787	48	individual	individual	ADJ
taxlaw-2862	787	49	-	-	PUNCT
taxlaw-2862	787	50	level	level	NOUN
taxlaw-2862	787	51	incidence	incidence	NOUN
taxlaw-2862	787	52	of	of	ADP
taxlaw-2862	787	53	firm	firm	ADJ
taxlaw-2862	787	54	-	-	PUNCT
taxlaw-2862	787	55	level	level	NOUN
taxlaw-2862	787	56	compliance	compliance	NOUN
taxlaw-2862	787	57	costs	cost	NOUN
taxlaw-2862	787	58	.	.	PUNCT
taxlaw-2862	788	1	are	be	AUX
taxlaw-2862	788	2	vat	vat	NOUN
taxlaw-2862	788	3	compliance	compliance	NOUN
taxlaw-2862	788	4	costs	cost	NOUN
taxlaw-2862	788	5	shouldered	shoulder	VERB
taxlaw-2862	788	6	by	by	ADP
taxlaw-2862	788	7	the	the	DET
taxlaw-2862	788	8	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	788	9	,	,	PUNCT
taxlaw-2862	788	10	owner	owner	NOUN
taxlaw-2862	788	11	-	-	PUNCT
taxlaw-2862	788	12	managers	manager	NOUN
taxlaw-2862	788	13	,	,	PUNCT
taxlaw-2862	788	14	or	or	CCONJ
taxlaw-2862	788	15	shareholders	shareholder	NOUN
taxlaw-2862	788	16	of	of	ADP
taxlaw-2862	788	17	registered	register	VERB
taxlaw-2862	788	18	firms	firm	NOUN
taxlaw-2862	788	19	in	in	ADP
taxlaw-2862	788	20	the	the	DET
taxlaw-2862	788	21	form	form	NOUN
taxlaw-2862	788	22	of	of	ADP
taxlaw-2862	788	23	lower	low	ADJ
taxlaw-2862	788	24	earnings	earning	NOUN
taxlaw-2862	788	25	or	or	CCONJ
taxlaw-2862	788	26	profits	profit	NOUN
taxlaw-2862	788	27	?	?	PUNCT
taxlaw-2862	789	1	are	be	AUX
taxlaw-2862	789	2	they	they	PRON
taxlaw-2862	789	3	borne	bear	VERB
taxlaw-2862	789	4	by	by	ADP
taxlaw-2862	789	5	employees	employee	NOUN
taxlaw-2862	789	6	or	or	CCONJ
taxlaw-2862	789	7	casual	casual	ADJ
taxlaw-2862	789	8	labor	labor	NOUN
taxlaw-2862	789	9	in	in	ADP
taxlaw-2862	789	10	the	the	DET
taxlaw-2862	789	11	form	form	NOUN
taxlaw-2862	789	12	of	of	ADP
taxlaw-2862	789	13	lower	low	ADJ
taxlaw-2862	789	14	wages	wage	NOUN
taxlaw-2862	789	15	or	or	CCONJ
taxlaw-2862	789	16	piece	piece	NOUN
taxlaw-2862	789	17	rates	rate	NOUN
taxlaw-2862	789	18	?	?	PUNCT
taxlaw-2862	790	1	are	be	AUX
taxlaw-2862	790	2	they	they	PRON
taxlaw-2862	790	3	borne	bear	VERB
taxlaw-2862	790	4	by	by	ADP
taxlaw-2862	790	5	non	non	ADJ
taxlaw-2862	790	6	-	-	ADJ
taxlaw-2862	790	7	labor	labor	ADJ
taxlaw-2862	790	8	inputs	input	NOUN
taxlaw-2862	790	9	(	(	PUNCT
taxlaw-2862	790	10	e.g.	e.g.	ADV
taxlaw-2862	790	11	,	,	PUNCT
taxlaw-2862	790	12	capital	capital	NOUN
taxlaw-2862	790	13	providers	provider	NOUN
taxlaw-2862	790	14	)	)	PUNCT
taxlaw-2862	790	15	?	?	PUNCT
taxlaw-2862	791	1	are	be	AUX
taxlaw-2862	791	2	they	they	PRON
taxlaw-2862	791	3	passed	pass	VERB
taxlaw-2862	791	4	along	along	ADP
taxlaw-2862	791	5	to	to	ADP
taxlaw-2862	791	6	consumers	consumer	NOUN
taxlaw-2862	791	7	in	in	ADP
taxlaw-2862	791	8	the	the	DET
taxlaw-2862	791	9	form	form	NOUN
taxlaw-2862	791	10	of	of	ADP
taxlaw-2862	791	11	higher	high	ADJ
taxlaw-2862	791	12	prices	price	NOUN
taxlaw-2862	791	13	?	?	PUNCT
taxlaw-2862	792	1	or	or	CCONJ
taxlaw-2862	792	2	some	some	DET
taxlaw-2862	792	3	combination	combination	NOUN
taxlaw-2862	792	4	of	of	ADP
taxlaw-2862	792	5	these	these	PRON
taxlaw-2862	792	6	?	?	PUNCT
taxlaw-2862	793	1	one	one	NUM
taxlaw-2862	793	2	rallying	rally	VERB
taxlaw-2862	793	3	cry	cry	NOUN
taxlaw-2862	793	4	of	of	ADP
taxlaw-2862	793	5	businesses	business	NOUN
taxlaw-2862	793	6	opposed	oppose	VERB
taxlaw-2862	793	7	to	to	ADP
taxlaw-2862	793	8	adopting	adopt	VERB
taxlaw-2862	793	9	a	a	DET
taxlaw-2862	793	10	vat	vat	NOUN
taxlaw-2862	793	11	in	in	ADP
taxlaw-2862	793	12	australia	australia	PROPN
taxlaw-2862	793	13	(	(	PUNCT
taxlaw-2862	793	14	and	and	CCONJ
taxlaw-2862	793	15	elsewhere	elsewhere	ADV
taxlaw-2862	793	16	)	)	PUNCT
taxlaw-2862	793	17	was	be	AUX
taxlaw-2862	793	18	that	that	SCONJ
taxlaw-2862	793	19	it	it	PRON
taxlaw-2862	793	20	would	would	AUX
taxlaw-2862	793	21	require	require	VERB
taxlaw-2862	793	22	them	they	PRON
taxlaw-2862	793	23	to	to	PART
taxlaw-2862	793	24	serve	serve	VERB
taxlaw-2862	793	25	as	as	ADP
taxlaw-2862	793	26	“	"	PUNCT
taxlaw-2862	793	27	unpaid	unpaid	ADJ
taxlaw-2862	793	28	tax	tax	NOUN
taxlaw-2862	793	29	collectors	collector	NOUN
taxlaw-2862	793	30	for	for	ADP
taxlaw-2862	793	31	the	the	DET
taxlaw-2862	793	32	government	government	NOUN
taxlaw-2862	793	33	.	.	PUNCT
taxlaw-2862	793	34	”185	”185	PUNCT
taxlaw-2862	794	1	at	at	ADV
taxlaw-2862	794	2	least	least	ADJ
taxlaw-2862	794	3	in	in	ADP
taxlaw-2862	794	4	part	part	NOUN
taxlaw-2862	794	5	,	,	PUNCT
taxlaw-2862	794	6	this	this	PRON
taxlaw-2862	794	7	reflects	reflect	VERB
taxlaw-2862	794	8	the	the	DET
taxlaw-2862	794	9	concern	concern	NOUN
taxlaw-2862	794	10	of	of	ADP
taxlaw-2862	794	11	owners	owner	NOUN
taxlaw-2862	794	12	or	or	CCONJ
taxlaw-2862	794	13	managers	manager	NOUN
taxlaw-2862	794	14	that	that	SCONJ
taxlaw-2862	794	15	it	it	PRON
taxlaw-2862	794	16	may	may	AUX
taxlaw-2862	794	17	be	be	AUX
taxlaw-2862	794	18	hard	hard	ADJ
taxlaw-2862	794	19	for	for	SCONJ
taxlaw-2862	794	20	firms	firm	NOUN
taxlaw-2862	794	21	to	to	PART
taxlaw-2862	794	22	recoup	recoup	VERB
taxlaw-2862	794	23	their	their	PRON
taxlaw-2862	794	24	costs	cost	NOUN
taxlaw-2862	794	25	of	of	ADP
taxlaw-2862	794	26	complying	comply	VERB
taxlaw-2862	794	27	with	with	ADP
taxlaw-2862	794	28	a	a	DET
taxlaw-2862	794	29	vat	vat	NOUN
taxlaw-2862	794	30	from	from	ADP
taxlaw-2862	794	31	their	their	PRON
taxlaw-2862	794	32	183	183	NUM
taxlaw-2862	794	33	the	the	DET
taxlaw-2862	794	34	distribution	distribution	NOUN
taxlaw-2862	794	35	of	of	ADP
taxlaw-2862	794	36	vat	vat	NOUN
taxlaw-2862	794	37	liability	liability	NOUN
taxlaw-2862	794	38	is	be	AUX
taxlaw-2862	794	39	typically	typically	ADV
taxlaw-2862	794	40	regressive	regressive	ADJ
taxlaw-2862	794	41	when	when	SCONJ
taxlaw-2862	794	42	examined	examine	VERB
taxlaw-2862	794	43	with	with	ADP
taxlaw-2862	794	44	reference	reference	NOUN
taxlaw-2862	794	45	to	to	ADP
taxlaw-2862	794	46	the	the	DET
taxlaw-2862	794	47	income	income	NOUN
taxlaw-2862	794	48	of	of	ADP
taxlaw-2862	794	49	the	the	DET
taxlaw-2862	794	50	end	end	NOUN
taxlaw-2862	794	51	consumer	consumer	NOUN
taxlaw-2862	794	52	paying	pay	VERB
taxlaw-2862	794	53	vat	vat	NOUN
taxlaw-2862	794	54	at	at	ADP
taxlaw-2862	794	55	the	the	DET
taxlaw-2862	794	56	point	point	NOUN
taxlaw-2862	794	57	of	of	ADP
taxlaw-2862	794	58	sale	sale	NOUN
taxlaw-2862	794	59	.	.	PUNCT
taxlaw-2862	795	1	see	see	VERB
taxlaw-2862	795	2	peter	peter	PROPN
taxlaw-2862	795	3	varela	varela	PROPN
taxlaw-2862	795	4	,	,	PUNCT
taxlaw-2862	795	5	brief	brief	NOUN
taxlaw-2862	795	6	:	:	PUNCT
taxlaw-2862	795	7	progressive	progressive	ADJ
taxlaw-2862	795	8	and	and	CCONJ
taxlaw-2862	795	9	regressive	regressive	ADJ
taxlaw-2862	795	10	taxes	taxis	NOUN
taxlaw-2862	795	11	,	,	PUNCT
taxlaw-2862	795	12	austaxpolicy	austaxpolicy	PROPN
taxlaw-2862	795	13	(	(	PUNCT
taxlaw-2862	795	14	feb	feb	PROPN
taxlaw-2862	795	15	.	.	PROPN
taxlaw-2862	795	16	24	24	NUM
taxlaw-2862	795	17	,	,	PUNCT
taxlaw-2862	795	18	2016	2016	NUM
taxlaw-2862	795	19	)	)	PUNCT
taxlaw-2862	795	20	,	,	PUNCT
taxlaw-2862	795	21	http://www.austaxpolicy.com/brief-progressive-andregressive-taxes/	http://www.austaxpolicy.com/brief-progressive-andregressive-taxes/	X
taxlaw-2862	796	1	[	[	X
taxlaw-2862	796	2	https://perma.cc/k24a-qv7w	https://perma.cc/k24a-qv7w	X
taxlaw-2862	796	3	]	]	X
taxlaw-2862	796	4	(	(	PUNCT
taxlaw-2862	796	5	noting	note	VERB
taxlaw-2862	796	6	that	that	SCONJ
taxlaw-2862	796	7	,	,	PUNCT
taxlaw-2862	796	8	with	with	ADP
taxlaw-2862	796	9	respect	respect	NOUN
taxlaw-2862	796	10	to	to	ADP
taxlaw-2862	796	11	the	the	DET
taxlaw-2862	796	12	australian	australian	ADJ
taxlaw-2862	796	13	vat	vat	NOUN
taxlaw-2862	796	14	,	,	PUNCT
taxlaw-2862	796	15	or	or	CCONJ
taxlaw-2862	796	16	the	the	DET
taxlaw-2862	796	17	gst	gst	NOUN
taxlaw-2862	796	18	,	,	PUNCT
taxlaw-2862	796	19	“	"	PUNCT
taxlaw-2862	796	20	[	[	X
taxlaw-2862	796	21	w]hen	w]hen	ADV
taxlaw-2862	796	22	the	the	DET
taxlaw-2862	796	23	gst	gst	NOUN
taxlaw-2862	796	24	is	be	AUX
taxlaw-2862	796	25	examined	examine	VERB
taxlaw-2862	796	26	as	as	ADP
taxlaw-2862	796	27	a	a	DET
taxlaw-2862	796	28	proportion	proportion	NOUN
taxlaw-2862	796	29	of	of	ADP
taxlaw-2862	796	30	income	income	NOUN
taxlaw-2862	796	31	,	,	PUNCT
taxlaw-2862	796	32	the	the	DET
taxlaw-2862	796	33	gst	gst	NOUN
taxlaw-2862	796	34	is	be	AUX
taxlaw-2862	796	35	found	find	VERB
taxlaw-2862	796	36	to	to	PART
taxlaw-2862	796	37	be	be	AUX
taxlaw-2862	796	38	a	a	DET
taxlaw-2862	796	39	regressive	regressive	ADJ
taxlaw-2862	796	40	tax	tax	NOUN
taxlaw-2862	796	41	,	,	PUNCT
taxlaw-2862	796	42	even	even	ADV
taxlaw-2862	796	43	though	though	SCONJ
taxlaw-2862	796	44	the	the	DET
taxlaw-2862	796	45	gst	gst	NOUN
taxlaw-2862	796	46	is	be	AUX
taxlaw-2862	796	47	applied	apply	VERB
taxlaw-2862	796	48	at	at	ADP
taxlaw-2862	796	49	a	a	DET
taxlaw-2862	796	50	constant	constant	ADJ
taxlaw-2862	796	51	rate	rate	NOUN
taxlaw-2862	796	52	of	of	ADP
taxlaw-2862	796	53	10	10	NUM
taxlaw-2862	796	54	per	per	ADP
taxlaw-2862	796	55	cent	cent	NOUN
taxlaw-2862	796	56	.	.	PUNCT
taxlaw-2862	797	1	this	this	PRON
taxlaw-2862	797	2	is	be	AUX
taxlaw-2862	797	3	because	because	SCONJ
taxlaw-2862	797	4	people	people	NOUN
taxlaw-2862	797	5	with	with	ADP
taxlaw-2862	797	6	higher	high	ADJ
taxlaw-2862	797	7	incomes	income	NOUN
taxlaw-2862	797	8	tend	tend	VERB
taxlaw-2862	797	9	to	to	PART
taxlaw-2862	797	10	spend	spend	VERB
taxlaw-2862	797	11	less	less	ADJ
taxlaw-2862	797	12	(	(	PUNCT
taxlaw-2862	797	13	and	and	CCONJ
taxlaw-2862	797	14	save	save	VERB
taxlaw-2862	797	15	more	more	ADJ
taxlaw-2862	797	16	)	)	PUNCT
taxlaw-2862	797	17	of	of	ADP
taxlaw-2862	797	18	their	their	PRON
taxlaw-2862	797	19	income	income	NOUN
taxlaw-2862	797	20	than	than	ADP
taxlaw-2862	797	21	people	people	NOUN
taxlaw-2862	797	22	with	with	ADP
taxlaw-2862	797	23	lower	low	ADJ
taxlaw-2862	797	24	incomes	income	NOUN
taxlaw-2862	797	25	,	,	PUNCT
taxlaw-2862	797	26	which	which	PRON
taxlaw-2862	797	27	results	result	VERB
taxlaw-2862	797	28	in	in	ADP
taxlaw-2862	797	29	less	less	ADJ
taxlaw-2862	797	30	gst	gst	NOUN
taxlaw-2862	797	31	being	be	AUX
taxlaw-2862	797	32	paid	pay	VERB
taxlaw-2862	797	33	as	as	ADP
taxlaw-2862	797	34	a	a	DET
taxlaw-2862	797	35	percentage	percentage	NOUN
taxlaw-2862	797	36	of	of	ADP
taxlaw-2862	797	37	the	the	DET
taxlaw-2862	797	38	income	income	NOUN
taxlaw-2862	797	39	of	of	ADP
taxlaw-2862	797	40	higher	high	ADJ
taxlaw-2862	797	41	income	income	NOUN
taxlaw-2862	797	42	earners	earner	NOUN
taxlaw-2862	797	43	”	"	PUNCT
taxlaw-2862	797	44	)	)	PUNCT
taxlaw-2862	797	45	.	.	PUNCT
taxlaw-2862	798	1	this	this	PRON
taxlaw-2862	798	2	means	mean	VERB
taxlaw-2862	798	3	that	that	SCONJ
taxlaw-2862	798	4	,	,	PUNCT
taxlaw-2862	798	5	even	even	ADV
taxlaw-2862	798	6	though	though	SCONJ
taxlaw-2862	798	7	a	a	DET
taxlaw-2862	798	8	vat	vat	NOUN
taxlaw-2862	798	9	looks	look	VERB
taxlaw-2862	798	10	like	like	ADP
taxlaw-2862	798	11	a	a	DET
taxlaw-2862	798	12	proportional	proportional	ADJ
taxlaw-2862	798	13	tax	tax	NOUN
taxlaw-2862	798	14	(	(	PUNCT
taxlaw-2862	798	15	e.g.	e.g.	ADV
taxlaw-2862	798	16	,	,	PUNCT
taxlaw-2862	798	17	it	it	PRON
taxlaw-2862	798	18	is	be	AUX
taxlaw-2862	798	19	levied	levy	VERB
taxlaw-2862	798	20	at	at	ADP
taxlaw-2862	798	21	x	x	X
taxlaw-2862	798	22	percent	percent	NOUN
taxlaw-2862	798	23	on	on	ADP
taxlaw-2862	798	24	all	all	DET
taxlaw-2862	798	25	goods	good	NOUN
taxlaw-2862	798	26	and	and	CCONJ
taxlaw-2862	798	27	services	service	NOUN
taxlaw-2862	798	28	—	—	PUNCT
taxlaw-2862	798	29	ignoring	ignore	VERB
taxlaw-2862	798	30	for	for	ADP
taxlaw-2862	798	31	now	now	ADV
taxlaw-2862	798	32	exemptions	exemption	NOUN
taxlaw-2862	798	33	and	and	CCONJ
taxlaw-2862	798	34	zero	zero	NUM
taxlaw-2862	798	35	-	-	PUNCT
taxlaw-2862	798	36	rating	rating	NOUN
taxlaw-2862	798	37	)	)	PUNCT
taxlaw-2862	798	38	,	,	PUNCT
taxlaw-2862	798	39	lower	low	ADJ
taxlaw-2862	798	40	-	-	PUNCT
taxlaw-2862	798	41	income	income	NOUN
taxlaw-2862	798	42	individuals	individual	NOUN
taxlaw-2862	798	43	typically	typically	ADV
taxlaw-2862	798	44	pay	pay	VERB
taxlaw-2862	798	45	proportionally	proportionally	ADV
taxlaw-2862	798	46	more	more	ADJ
taxlaw-2862	798	47	of	of	ADP
taxlaw-2862	798	48	their	their	PRON
taxlaw-2862	798	49	income	income	NOUN
taxlaw-2862	798	50	in	in	ADP
taxlaw-2862	798	51	vat	vat	NOUN
taxlaw-2862	798	52	than	than	ADP
taxlaw-2862	798	53	higher	high	ADJ
taxlaw-2862	798	54	-	-	PUNCT
taxlaw-2862	798	55	income	income	NOUN
taxlaw-2862	798	56	individuals	individual	NOUN
taxlaw-2862	798	57	.	.	PUNCT
taxlaw-2862	799	1	however	however	ADV
taxlaw-2862	799	2	,	,	PUNCT
taxlaw-2862	799	3	the	the	DET
taxlaw-2862	799	4	regressive	regressive	ADJ
taxlaw-2862	799	5	effect	effect	NOUN
taxlaw-2862	799	6	attenuates	attenuate	VERB
taxlaw-2862	799	7	when	when	SCONJ
taxlaw-2862	799	8	a	a	DET
taxlaw-2862	799	9	vat	vat	NOUN
taxlaw-2862	799	10	is	be	AUX
taxlaw-2862	799	11	examined	examine	VERB
taxlaw-2862	799	12	with	with	ADP
taxlaw-2862	799	13	reference	reference	NOUN
taxlaw-2862	799	14	to	to	ADP
taxlaw-2862	799	15	expenditures	expenditure	NOUN
taxlaw-2862	799	16	,	,	PUNCT
taxlaw-2862	799	17	it	it	PRON
taxlaw-2862	799	18	is	be	AUX
taxlaw-2862	799	19	a	a	DET
taxlaw-2862	799	20	dubious	dubious	ADJ
taxlaw-2862	799	21	instrument	instrument	NOUN
taxlaw-2862	799	22	for	for	ADP
taxlaw-2862	799	23	redistributing	redistribute	VERB
taxlaw-2862	799	24	income	income	NOUN
taxlaw-2862	799	25	.	.	PUNCT
taxlaw-2862	800	1	i	i	PRON
taxlaw-2862	800	2	d.	d.	PROPN
taxlaw-2862	800	3	(	(	PUNCT
taxlaw-2862	800	4	continuing	continue	VERB
taxlaw-2862	800	5	from	from	ADP
taxlaw-2862	800	6	above	above	ADV
taxlaw-2862	800	7	,	,	PUNCT
taxlaw-2862	800	8	“	"	PUNCT
taxlaw-2862	800	9	[	[	X
taxlaw-2862	800	10	h]owever	h]owever	ADV
taxlaw-2862	800	11	,	,	PUNCT
taxlaw-2862	800	12	progressivity	progressivity	NOUN
taxlaw-2862	800	13	can	can	AUX
taxlaw-2862	800	14	also	also	ADV
taxlaw-2862	800	15	be	be	AUX
taxlaw-2862	800	16	measured	measure	VERB
taxlaw-2862	800	17	against	against	ADP
taxlaw-2862	800	18	household	household	NOUN
taxlaw-2862	800	19	expenditure	expenditure	NOUN
taxlaw-2862	800	20	rather	rather	ADV
taxlaw-2862	800	21	than	than	ADP
taxlaw-2862	800	22	income	income	NOUN
taxlaw-2862	800	23	.	.	PUNCT
taxlaw-2862	801	1	this	this	PRON
taxlaw-2862	801	2	could	could	AUX
taxlaw-2862	801	3	be	be	AUX
taxlaw-2862	801	4	justified	justify	VERB
taxlaw-2862	801	5	as	as	ADP
taxlaw-2862	801	6	a	a	DET
taxlaw-2862	801	7	proxy	proxy	NOUN
taxlaw-2862	801	8	for	for	ADP
taxlaw-2862	801	9	lifetime	lifetime	NOUN
taxlaw-2862	801	10	income	income	NOUN
taxlaw-2862	801	11	(	(	PUNCT
taxlaw-2862	801	12	ignoring	ignore	VERB
taxlaw-2862	801	13	bequests	bequest	NOUN
taxlaw-2862	801	14	or	or	CCONJ
taxlaw-2862	801	15	inheritances	inheritance	NOUN
taxlaw-2862	801	16	)	)	PUNCT
taxlaw-2862	801	17	,	,	PUNCT
taxlaw-2862	801	18	or	or	CCONJ
taxlaw-2862	801	19	as	as	ADP
taxlaw-2862	801	20	a	a	DET
taxlaw-2862	801	21	measure	measure	NOUN
taxlaw-2862	801	22	of	of	ADP
taxlaw-2862	801	23	ability	ability	NOUN
taxlaw-2862	801	24	to	to	PART
taxlaw-2862	801	25	pay	pay	VERB
taxlaw-2862	801	26	in	in	ADP
taxlaw-2862	801	27	its	its	PRON
taxlaw-2862	801	28	own	own	ADJ
taxlaw-2862	801	29	right	right	NOUN
taxlaw-2862	801	30	…	…	PUNCT
taxlaw-2862	801	31	[the	[the	PRON
taxlaw-2862	801	32	australian	australian	ADJ
taxlaw-2862	801	33	]	]	X
taxlaw-2862	801	34	gst	gst	PROPN
taxlaw-2862	801	35	is	be	AUX
taxlaw-2862	801	36	close	close	ADJ
taxlaw-2862	801	37	to	to	ADP
taxlaw-2862	801	38	a	a	DET
taxlaw-2862	801	39	proportional	proportional	ADJ
taxlaw-2862	801	40	tax	tax	NOUN
taxlaw-2862	801	41	when	when	SCONJ
taxlaw-2862	801	42	compared	compare	VERB
taxlaw-2862	801	43	to	to	ADP
taxlaw-2862	801	44	an	an	DET
taxlaw-2862	801	45	expenditure	expenditure	NOUN
taxlaw-2862	801	46	benchmark	benchmark	NOUN
taxlaw-2862	801	47	”	"	PUNCT
taxlaw-2862	801	48	)	)	PUNCT
taxlaw-2862	801	49	.	.	PUNCT
taxlaw-2862	802	1	new	new	ADJ
taxlaw-2862	802	2	evidence	evidence	NOUN
taxlaw-2862	802	3	in	in	ADP
taxlaw-2862	802	4	the	the	DET
taxlaw-2862	802	5	canadian	canadian	ADJ
taxlaw-2862	802	6	context	context	NOUN
taxlaw-2862	802	7	suggests	suggest	VERB
taxlaw-2862	802	8	that	that	SCONJ
taxlaw-2862	802	9	the	the	DET
taxlaw-2862	802	10	regressivity	regressivity	NOUN
taxlaw-2862	802	11	stereotype	stereotype	NOUN
taxlaw-2862	802	12	may	may	AUX
taxlaw-2862	802	13	be	be	AUX
taxlaw-2862	802	14	overblown	overblown	ADJ
taxlaw-2862	802	15	.	.	PUNCT
taxlaw-2862	803	1	184	184	NUM
taxlaw-2862	803	2	see	see	VERB
taxlaw-2862	803	3	richard	richard	PROPN
taxlaw-2862	803	4	bird	bird	PROPN
taxlaw-2862	803	5	&	&	CCONJ
taxlaw-2862	803	6	michael	michael	PROPN
taxlaw-2862	803	7	smart	smart	PROPN
taxlaw-2862	803	8	,	,	PUNCT
taxlaw-2862	803	9	taxing	tax	VERB
taxlaw-2862	803	10	consumption	consumption	NOUN
taxlaw-2862	803	11	in	in	ADP
taxlaw-2862	803	12	canada	canada	PROPN
taxlaw-2862	803	13	:	:	PUNCT
taxlaw-2862	803	14	rates	rate	NOUN
taxlaw-2862	803	15	,	,	PUNCT
taxlaw-2862	803	16	revenues	revenue	NOUN
taxlaw-2862	803	17	,	,	PUNCT
taxlaw-2862	803	18	and	and	CCONJ
taxlaw-2862	803	19	redistribution	redistribution	NOUN
taxlaw-2862	803	20	,	,	PUNCT
taxlaw-2862	803	21	64	64	NUM
taxlaw-2862	803	22	can	can	NOUN
taxlaw-2862	803	23	.	.	PUNCT
taxlaw-2862	804	1	tax	tax	NOUN
taxlaw-2862	804	2	j.	j.	PROPN
taxlaw-2862	804	3	417	417	PROPN
taxlaw-2862	804	4	,	,	PUNCT
taxlaw-2862	804	5	420	420	NUM
taxlaw-2862	804	6	(	(	PUNCT
taxlaw-2862	804	7	2016	2016	NUM
taxlaw-2862	804	8	)	)	PUNCT
taxlaw-2862	804	9	(	(	PUNCT
taxlaw-2862	804	10	presenting	present	VERB
taxlaw-2862	804	11	evidence	evidence	NOUN
taxlaw-2862	804	12	that	that	SCONJ
taxlaw-2862	804	13	“	"	PUNCT
taxlaw-2862	804	14	the	the	DET
taxlaw-2862	804	15	presumed	presume	VERB
taxlaw-2862	804	16	regressivity	regressivity	NOUN
taxlaw-2862	804	17	of	of	ADP
taxlaw-2862	804	18	sales	sale	NOUN
taxlaw-2862	804	19	taxes	taxis	NOUN
taxlaw-2862	804	20	—	—	PUNCT
taxlaw-2862	804	21	particularly	particularly	ADV
taxlaw-2862	804	22	generalized	generalized	ADJ
taxlaw-2862	804	23	sales	sale	NOUN
taxlaw-2862	804	24	taxes	taxis	NOUN
taxlaw-2862	804	25	like	like	ADP
taxlaw-2862	804	26	the	the	DET
taxlaw-2862	804	27	gst	gst	PROPN
taxlaw-2862	804	28	[	[	X
taxlaw-2862	804	29	canada	canada	PROPN
taxlaw-2862	804	30	’s	’s	PART
taxlaw-2862	804	31	vat]—is	vat]—is	ADV
taxlaw-2862	804	32	far	far	ADV
taxlaw-2862	804	33	from	from	ADP
taxlaw-2862	804	34	clear	clear	ADJ
taxlaw-2862	804	35	”	"	PUNCT
taxlaw-2862	804	36	)	)	PUNCT
taxlaw-2862	804	37	.	.	PUNCT
taxlaw-2862	805	1	to	to	ADP
taxlaw-2862	805	2	the	the	DET
taxlaw-2862	805	3	extent	extent	NOUN
taxlaw-2862	805	4	that	that	SCONJ
taxlaw-2862	805	5	lower	low	ADJ
taxlaw-2862	805	6	-	-	PUNCT
taxlaw-2862	805	7	income	income	NOUN
taxlaw-2862	805	8	taxpayers	taxpayer	NOUN
taxlaw-2862	805	9	pay	pay	VERB
taxlaw-2862	805	10	more	more	ADJ
taxlaw-2862	805	11	vat	vat	NOUN
taxlaw-2862	805	12	than	than	ADP
taxlaw-2862	805	13	higher	high	ADJ
taxlaw-2862	805	14	-	-	PUNCT
taxlaw-2862	805	15	income	income	NOUN
taxlaw-2862	805	16	ones	one	NOUN
taxlaw-2862	805	17	(	(	PUNCT
taxlaw-2862	805	18	or	or	CCONJ
taxlaw-2862	805	19	that	that	SCONJ
taxlaw-2862	805	20	they	they	PRON
taxlaw-2862	805	21	do	do	AUX
taxlaw-2862	805	22	n’t	not	PART
taxlaw-2862	805	23	pay	pay	VERB
taxlaw-2862	805	24	less	less	ADJ
taxlaw-2862	805	25	—	—	PUNCT
taxlaw-2862	805	26	if	if	SCONJ
taxlaw-2862	805	27	progressivity	progressivity	NOUN
taxlaw-2862	805	28	is	be	AUX
taxlaw-2862	805	29	desired	desire	VERB
taxlaw-2862	805	30	)	)	PUNCT
taxlaw-2862	805	31	this	this	DET
taxlaw-2862	805	32	distributive	distributive	ADJ
taxlaw-2862	805	33	deficiency	deficiency	NOUN
taxlaw-2862	805	34	can	can	AUX
taxlaw-2862	805	35	be	be	AUX
taxlaw-2862	805	36	corrected	correct	VERB
taxlaw-2862	805	37	by	by	ADP
taxlaw-2862	805	38	offering	offer	VERB
taxlaw-2862	805	39	low	low	ADJ
taxlaw-2862	805	40	-	-	PUNCT
taxlaw-2862	805	41	income	income	NOUN
taxlaw-2862	805	42	taxpayers	taxpayer	NOUN
taxlaw-2862	805	43	a	a	DET
taxlaw-2862	805	44	sufficiently	sufficiently	ADV
taxlaw-2862	805	45	generous	generous	ADJ
taxlaw-2862	805	46	means	mean	NOUN
taxlaw-2862	805	47	-	-	PUNCT
taxlaw-2862	805	48	tested	test	VERB
taxlaw-2862	805	49	credit	credit	NOUN
taxlaw-2862	805	50	.	.	PUNCT
taxlaw-2862	806	1	however	however	ADV
taxlaw-2862	806	2	,	,	PUNCT
taxlaw-2862	806	3	in	in	ADP
taxlaw-2862	806	4	practice	practice	NOUN
taxlaw-2862	806	5	such	such	ADJ
taxlaw-2862	806	6	progressivity	progressivity	NOUN
taxlaw-2862	806	7	-	-	PUNCT
taxlaw-2862	806	8	inducing	induce	VERB
taxlaw-2862	806	9	credits	credit	NOUN
taxlaw-2862	806	10	are	be	AUX
taxlaw-2862	806	11	the	the	DET
taxlaw-2862	806	12	exception	exception	NOUN
taxlaw-2862	806	13	rather	rather	ADV
taxlaw-2862	806	14	than	than	ADP
taxlaw-2862	806	15	the	the	DET
taxlaw-2862	806	16	rule	rule	NOUN
taxlaw-2862	806	17	.	.	PUNCT
taxlaw-2862	807	1	185	185	NUM
taxlaw-2862	807	2	see	see	VERB
taxlaw-2862	807	3	jeff	jeff	PROPN
taxlaw-2862	807	4	pope	pope	PROPN
taxlaw-2862	807	5	&	&	CCONJ
taxlaw-2862	807	6	nthati	nthati	PROPN
taxlaw-2862	807	7	rametse	rametse	PROPN
taxlaw-2862	807	8	,	,	PUNCT
taxlaw-2862	807	9	small	small	ADJ
taxlaw-2862	807	10	business	business	NOUN
taxlaw-2862	807	11	and	and	CCONJ
taxlaw-2862	807	12	the	the	DET
taxlaw-2862	807	13	goods	good	NOUN
taxlaw-2862	807	14	and	and	CCONJ
taxlaw-2862	807	15	services	service	NOUN
taxlaw-2862	807	16	tax	tax	NOUN
taxlaw-2862	807	17	:	:	PUNCT
taxlaw-2862	807	18	compliance	compliance	NOUN
taxlaw-2862	807	19	cost	cost	NOUN
taxlaw-2862	807	20	issues	issue	NOUN
taxlaw-2862	807	21	and	and	CCONJ
taxlaw-2862	807	22	estimates	estimate	NOUN
taxlaw-2862	807	23	,	,	PUNCT
taxlaw-2862	807	24	9	9	NUM
taxlaw-2862	807	25	small	small	ADJ
taxlaw-2862	807	26	enterprise	enterprise	NOUN
taxlaw-2862	807	27	res	re	NOUN
taxlaw-2862	807	28	.	.	PUNCT
taxlaw-2862	808	1	42	42	NUM
taxlaw-2862	808	2	,	,	PUNCT
taxlaw-2862	808	3	52	52	NUM
taxlaw-2862	808	4	(	(	PUNCT
taxlaw-2862	808	5	2001	2001	NUM
taxlaw-2862	808	6	)	)	PUNCT
taxlaw-2862	809	1	(	(	PUNCT
taxlaw-2862	809	2	noting	note	VERB
taxlaw-2862	809	3	that	that	SCONJ
taxlaw-2862	809	4	“	"	PUNCT
taxlaw-2862	809	5	[	[	X
taxlaw-2862	809	6	i]f	i]f	ADJ
taxlaw-2862	809	7	recurrent	recurrent	ADJ
taxlaw-2862	809	8	compliance	compliance	NOUN
taxlaw-2862	809	9	costs	cost	NOUN
taxlaw-2862	809	10	appear	appear	VERB
taxlaw-2862	809	11	onerous	onerous	ADJ
taxlaw-2862	809	12	and	and	CCONJ
taxlaw-2862	809	13	above	above	ADP
taxlaw-2862	809	14	comparative	comparative	ADJ
taxlaw-2862	809	15	international	international	ADJ
taxlaw-2862	809	16	levels	level	NOUN
taxlaw-2862	809	17	(	(	PUNCT
taxlaw-2862	809	18	although	although	SCONJ
taxlaw-2862	809	19	research	research	NOUN
taxlaw-2862	809	20	on	on	ADP
taxlaw-2862	809	21	the	the	DET
taxlaw-2862	809	22	latter	latter	ADJ
taxlaw-2862	809	23	remains	remain	VERB
taxlaw-2862	809	24	extremely	extremely	ADV
taxlaw-2862	809	25	difficult	difficult	ADJ
taxlaw-2862	809	26	)	)	PUNCT
taxlaw-2862	809	27	there	there	PRON
taxlaw-2862	809	28	may	may	AUX
taxlaw-2862	809	29	be	be	AUX
taxlaw-2862	809	30	further	far	ADV
taxlaw-2862	809	31	lobbying	lobby	VERB
taxlaw-2862	809	32	for	for	ADP
taxlaw-2862	809	33	government	government	NOUN
taxlaw-2862	809	34	compensation	compensation	NOUN
taxlaw-2862	809	35	for	for	ADP
taxlaw-2862	809	36	small	small	ADJ
taxlaw-2862	809	37	business	business	NOUN
taxlaw-2862	809	38	having	have	VERB
taxlaw-2862	809	39	to	to	PART
taxlaw-2862	809	40	act	act	VERB
taxlaw-2862	809	41	as	as	ADP
taxlaw-2862	809	42	an	an	DET
taxlaw-2862	809	43	unpaid	unpaid	ADJ
taxlaw-2862	809	44	tax	tax	NOUN
taxlaw-2862	809	45	collector	collector	NOUN
taxlaw-2862	809	46	”	"	PUNCT
taxlaw-2862	809	47	)	)	PUNCT
taxlaw-2862	809	48	.	.	PUNCT
taxlaw-2862	810	1	2018	2018	NUM
taxlaw-2862	810	2	]	]	PUNCT
taxlaw-2862	810	3	on	on	ADP
taxlaw-2862	810	4	the	the	DET
taxlaw-2862	810	5	threshold	threshold	NOUN
taxlaw-2862	810	6	:	:	PUNCT
taxlaw-2862	810	7	smallness	smallness	NOUN
taxlaw-2862	810	8	and	and	CCONJ
taxlaw-2862	810	9	the	the	DET
taxlaw-2862	810	10	value	value	NOUN
taxlaw-2862	810	11	-	-	PUNCT
taxlaw-2862	810	12	added	add	VERB
taxlaw-2862	810	13	tax	tax	NOUN
taxlaw-2862	810	14	215	215	NUM
taxlaw-2862	810	15	customers	customer	NOUN
taxlaw-2862	810	16	or	or	CCONJ
taxlaw-2862	810	17	employees	employee	NOUN
taxlaw-2862	810	18	.	.	PUNCT
taxlaw-2862	811	1	indeed	indeed	ADV
taxlaw-2862	811	2	,	,	PUNCT
taxlaw-2862	811	3	small	small	ADJ
taxlaw-2862	811	4	firms	firm	NOUN
taxlaw-2862	811	5	are	be	AUX
taxlaw-2862	811	6	artificial	artificial	ADJ
taxlaw-2862	811	7	legal	legal	ADJ
taxlaw-2862	811	8	constructs	construct	NOUN
taxlaw-2862	811	9	behind	behind	ADP
taxlaw-2862	811	10	which	which	PRON
taxlaw-2862	811	11	there	there	PRON
taxlaw-2862	811	12	are	be	VERB
taxlaw-2862	811	13	real	real	ADJ
taxlaw-2862	811	14	human	human	ADJ
taxlaw-2862	811	15	beings	being	NOUN
taxlaw-2862	811	16	.	.	PUNCT
taxlaw-2862	812	1	the	the	DET
taxlaw-2862	812	2	question	question	NOUN
taxlaw-2862	812	3	of	of	ADP
taxlaw-2862	812	4	who	who	PRON
taxlaw-2862	812	5	bears	bear	VERB
taxlaw-2862	812	6	the	the	DET
taxlaw-2862	812	7	costs	cost	NOUN
taxlaw-2862	812	8	of	of	ADP
taxlaw-2862	812	9	vat	vat	NOUN
taxlaw-2862	812	10	compliance	compliance	NOUN
taxlaw-2862	812	11	is	be	AUX
taxlaw-2862	812	12	not	not	PART
taxlaw-2862	812	13	straightforward	straightforward	ADJ
taxlaw-2862	812	14	,	,	PUNCT
taxlaw-2862	812	15	and	and	CCONJ
taxlaw-2862	812	16	this	this	DET
taxlaw-2862	812	17	author	author	NOUN
taxlaw-2862	812	18	is	be	AUX
taxlaw-2862	812	19	not	not	PART
taxlaw-2862	812	20	aware	aware	ADJ
taxlaw-2862	812	21	of	of	ADP
taxlaw-2862	812	22	any	any	DET
taxlaw-2862	812	23	empirical	empirical	ADJ
taxlaw-2862	812	24	studies	study	NOUN
taxlaw-2862	812	25	on	on	ADP
taxlaw-2862	812	26	point	point	NOUN
taxlaw-2862	812	27	.	.	PUNCT
taxlaw-2862	813	1	to	to	PART
taxlaw-2862	813	2	get	get	VERB
taxlaw-2862	813	3	a	a	DET
taxlaw-2862	813	4	sense	sense	NOUN
taxlaw-2862	813	5	of	of	ADP
taxlaw-2862	813	6	what	what	PRON
taxlaw-2862	813	7	we	we	PRON
taxlaw-2862	813	8	do	do	AUX
taxlaw-2862	813	9	know	know	VERB
taxlaw-2862	813	10	,	,	PUNCT
taxlaw-2862	813	11	the	the	DET
taxlaw-2862	813	12	following	follow	VERB
taxlaw-2862	813	13	three	three	NUM
taxlaw-2862	813	14	questions	question	NOUN
taxlaw-2862	813	15	are	be	AUX
taxlaw-2862	813	16	addressed	address	VERB
taxlaw-2862	813	17	in	in	ADP
taxlaw-2862	813	18	turn	turn	NOUN
taxlaw-2862	813	19	:	:	PUNCT
taxlaw-2862	813	20	first	first	ADV
taxlaw-2862	813	21	,	,	PUNCT
taxlaw-2862	813	22	how	how	SCONJ
taxlaw-2862	813	23	significant	significant	ADJ
taxlaw-2862	813	24	are	be	AUX
taxlaw-2862	813	25	the	the	DET
taxlaw-2862	813	26	vat	vat	NOUN
taxlaw-2862	813	27	compliance	compliance	NOUN
taxlaw-2862	813	28	costs	cost	NOUN
taxlaw-2862	813	29	imposed	impose	VERB
taxlaw-2862	813	30	on	on	ADP
taxlaw-2862	813	31	firms	firm	NOUN
taxlaw-2862	813	32	above	above	ADP
taxlaw-2862	813	33	the	the	DET
taxlaw-2862	813	34	registration	registration	NOUN
taxlaw-2862	813	35	threshold	threshold	NOUN
taxlaw-2862	813	36	?	?	PUNCT
taxlaw-2862	814	1	second	second	ADJ
taxlaw-2862	814	2	,	,	PUNCT
taxlaw-2862	814	3	what	what	PRON
taxlaw-2862	814	4	is	be	AUX
taxlaw-2862	814	5	the	the	DET
taxlaw-2862	814	6	economic	economic	ADJ
taxlaw-2862	814	7	incidence	incidence	NOUN
taxlaw-2862	814	8	of	of	ADP
taxlaw-2862	814	9	these	these	DET
taxlaw-2862	814	10	vat	vat	NOUN
taxlaw-2862	814	11	compliance	compliance	NOUN
taxlaw-2862	814	12	costs	cost	NOUN
taxlaw-2862	814	13	(	(	PUNCT
taxlaw-2862	814	14	e.g.	e.g.	ADV
taxlaw-2862	814	15	,	,	PUNCT
taxlaw-2862	814	16	on	on	ADP
taxlaw-2862	814	17	which	which	PRON
taxlaw-2862	814	18	individuals	individual	NOUN
taxlaw-2862	814	19	within	within	ADP
taxlaw-2862	814	20	the	the	DET
taxlaw-2862	814	21	groups	group	NOUN
taxlaw-2862	814	22	listed	list	VERB
taxlaw-2862	814	23	above	above	ADP
taxlaw-2862	814	24	do	do	AUX
taxlaw-2862	814	25	they	they	PRON
taxlaw-2862	814	26	fall	fall	VERB
taxlaw-2862	814	27	)	)	PUNCT
taxlaw-2862	814	28	?	?	PUNCT
taxlaw-2862	815	1	third	third	ADV
taxlaw-2862	815	2	,	,	PUNCT
taxlaw-2862	815	3	is	be	AUX
taxlaw-2862	815	4	the	the	DET
taxlaw-2862	815	5	incidence	incidence	NOUN
taxlaw-2862	815	6	of	of	ADP
taxlaw-2862	815	7	vat	vat	NOUN
taxlaw-2862	815	8	compliance	compliance	NOUN
taxlaw-2862	815	9	costs	cost	NOUN
taxlaw-2862	815	10	equitable	equitable	ADJ
taxlaw-2862	815	11	in	in	ADP
taxlaw-2862	815	12	the	the	DET
taxlaw-2862	815	13	sense	sense	NOUN
taxlaw-2862	815	14	of	of	ADP
taxlaw-2862	815	15	burdening	burden	VERB
taxlaw-2862	815	16	more	more	ADV
taxlaw-2862	815	17	heavily	heavily	ADV
taxlaw-2862	815	18	those	those	PRON
taxlaw-2862	815	19	with	with	ADP
taxlaw-2862	815	20	greater	great	ADJ
taxlaw-2862	815	21	ability	ability	NOUN
taxlaw-2862	815	22	to	to	PART
taxlaw-2862	815	23	pay	pay	VERB
taxlaw-2862	815	24	(	(	PUNCT
taxlaw-2862	815	25	or	or	CCONJ
taxlaw-2862	815	26	to	to	PART
taxlaw-2862	815	27	comply	comply	VERB
taxlaw-2862	815	28	,	,	PUNCT
taxlaw-2862	815	29	or	or	CCONJ
taxlaw-2862	815	30	to	to	PART
taxlaw-2862	815	31	pay	pay	VERB
taxlaw-2862	815	32	to	to	PART
taxlaw-2862	815	33	comply	comply	VERB
taxlaw-2862	815	34	)	)	PUNCT
taxlaw-2862	815	35	as	as	SCONJ
taxlaw-2862	815	36	compared	compare	VERB
taxlaw-2862	815	37	to	to	ADP
taxlaw-2862	815	38	those	those	PRON
taxlaw-2862	815	39	with	with	ADP
taxlaw-2862	815	40	lesser	less	ADJ
taxlaw-2862	815	41	ability	ability	NOUN
taxlaw-2862	815	42	?	?	PUNCT
taxlaw-2862	816	1	1	1	X
taxlaw-2862	816	2	.	.	X
taxlaw-2862	816	3	empirical	empirical	ADJ
taxlaw-2862	816	4	studies	study	NOUN
taxlaw-2862	816	5	of	of	ADP
taxlaw-2862	816	6	vat	vat	NOUN
taxlaw-2862	816	7	compliance	compliance	NOUN
taxlaw-2862	816	8	costs	cost	VERB
taxlaw-2862	816	9	a	a	DET
taxlaw-2862	816	10	recent	recent	ADJ
taxlaw-2862	816	11	study	study	NOUN
taxlaw-2862	816	12	of	of	ADP
taxlaw-2862	816	13	the	the	DET
taxlaw-2862	816	14	real	real	ADJ
taxlaw-2862	816	15	-	-	PUNCT
taxlaw-2862	816	16	world	world	NOUN
taxlaw-2862	816	17	impact	impact	NOUN
taxlaw-2862	816	18	of	of	ADP
taxlaw-2862	816	19	a	a	DET
taxlaw-2862	816	20	modern	modern	ADJ
taxlaw-2862	816	21	vat	vat	NOUN
taxlaw-2862	816	22	elaborates	elaborate	VERB
taxlaw-2862	816	23	on	on	ADP
taxlaw-2862	816	24	the	the	DET
taxlaw-2862	816	25	tangible	tangible	ADJ
taxlaw-2862	816	26	manifestations	manifestation	NOUN
taxlaw-2862	816	27	of	of	ADP
taxlaw-2862	816	28	compliance	compliance	NOUN
taxlaw-2862	816	29	costs	cost	NOUN
taxlaw-2862	816	30	for	for	ADP
taxlaw-2862	816	31	registered	registered	ADJ
taxlaw-2862	816	32	firms	firm	NOUN
taxlaw-2862	816	33	:	:	PUNCT
taxlaw-2862	817	1	[	[	X
taxlaw-2862	817	2	t]he	t]he	ADV
taxlaw-2862	817	3	private	private	ADJ
taxlaw-2862	817	4	costs	cost	NOUN
taxlaw-2862	817	5	to	to	ADP
taxlaw-2862	817	6	a	a	DET
taxlaw-2862	817	7	taxpayer	taxpayer	NOUN
taxlaw-2862	817	8	of	of	ADP
taxlaw-2862	817	9	complying	comply	VERB
taxlaw-2862	817	10	with	with	ADP
taxlaw-2862	817	11	the	the	DET
taxlaw-2862	817	12	vat	vat	NOUN
taxlaw-2862	817	13	law	law	NOUN
taxlaw-2862	817	14	can	can	AUX
taxlaw-2862	817	15	encompass	encompass	VERB
taxlaw-2862	817	16	not	not	PART
taxlaw-2862	817	17	only	only	ADV
taxlaw-2862	817	18	the	the	DET
taxlaw-2862	817	19	direct	direct	ADJ
taxlaw-2862	817	20	costs	cost	NOUN
taxlaw-2862	817	21	of	of	ADP
taxlaw-2862	817	22	collecting	collect	VERB
taxlaw-2862	817	23	documentation	documentation	NOUN
taxlaw-2862	817	24	;	;	PUNCT
taxlaw-2862	817	25	accounting	account	VERB
taxlaw-2862	817	26	for	for	ADP
taxlaw-2862	817	27	vat	vat	NOUN
taxlaw-2862	817	28	;	;	PUNCT
taxlaw-2862	817	29	the	the	DET
taxlaw-2862	817	30	fees	fee	NOUN
taxlaw-2862	817	31	paid	pay	VERB
taxlaw-2862	817	32	to	to	ADP
taxlaw-2862	817	33	professional	professional	ADJ
taxlaw-2862	817	34	tax	tax	NOUN
taxlaw-2862	817	35	advisers	adviser	NOUN
taxlaw-2862	817	36	;	;	PUNCT
taxlaw-2862	817	37	and	and	CCONJ
taxlaw-2862	817	38	remitting	remit	VERB
taxlaw-2862	817	39	vat	vat	NOUN
taxlaw-2862	817	40	on	on	ADP
taxlaw-2862	817	41	products	product	NOUN
taxlaw-2862	817	42	but	but	CCONJ
taxlaw-2862	817	43	also	also	ADV
taxlaw-2862	817	44	indirect	indirect	ADJ
taxlaw-2862	817	45	costs	cost	NOUN
taxlaw-2862	817	46	…	…	PUNCT
taxlaw-2862	817	47	includ[ing	includ[e	VERB
taxlaw-2862	817	48	]	]	PUNCT
taxlaw-2862	817	49	the	the	DET
taxlaw-2862	817	50	value	value	NOUN
taxlaw-2862	817	51	of	of	ADP
taxlaw-2862	817	52	labor	labor	NOUN
taxlaw-2862	817	53	time	time	NOUN
taxlaw-2862	817	54	associated	associate	VERB
taxlaw-2862	817	55	with	with	ADP
taxlaw-2862	817	56	the	the	DET
taxlaw-2862	817	57	completion	completion	NOUN
taxlaw-2862	817	58	of	of	ADP
taxlaw-2862	817	59	vat	vat	NOUN
taxlaw-2862	817	60	returns	return	NOUN
taxlaw-2862	817	61	;	;	PUNCT
taxlaw-2862	817	62	the	the	DET
taxlaw-2862	817	63	investment	investment	NOUN
taxlaw-2862	817	64	costs	cost	NOUN
taxlaw-2862	817	65	associated	associate	VERB
taxlaw-2862	817	66	with	with	ADP
taxlaw-2862	817	67	acquiring	acquire	VERB
taxlaw-2862	817	68	intellectual	intellectual	ADJ
taxlaw-2862	817	69	capital	capital	NOUN
taxlaw-2862	817	70	necessary	necessary	ADJ
taxlaw-2862	817	71	to	to	PART
taxlaw-2862	817	72	enable	enable	VERB
taxlaw-2862	817	73	this	this	DET
taxlaw-2862	817	74	work	work	NOUN
taxlaw-2862	817	75	…	…	PUNCT
taxlaw-2862	817	76	and	and	CCONJ
taxlaw-2862	817	77	even	even	ADV
taxlaw-2862	817	78	psychological	psychological	ADJ
taxlaw-2862	817	79	cost	cost	NOUN
taxlaw-2862	817	80	…	…	PUNCT
taxlaw-2862	817	81	[of	[of	X
taxlaw-2862	817	82	]	]	X
taxlaw-2862	817	83	trying	try	VERB
taxlaw-2862	817	84	to	to	PART
taxlaw-2862	817	85	comply	comply	VERB
taxlaw-2862	817	86	with	with	ADP
taxlaw-2862	817	87	tax	tax	NOUN
taxlaw-2862	817	88	legislation	legislation	NOUN
taxlaw-2862	817	89	and	and	CCONJ
taxlaw-2862	817	90	regulation.186	regulation.186	ADJ
taxlaw-2862	817	91	over	over	ADP
taxlaw-2862	817	92	the	the	DET
taxlaw-2862	817	93	past	past	ADJ
taxlaw-2862	817	94	30	30	NUM
taxlaw-2862	817	95	years	year	NOUN
taxlaw-2862	817	96	,	,	PUNCT
taxlaw-2862	817	97	there	there	PRON
taxlaw-2862	817	98	have	have	AUX
taxlaw-2862	817	99	been	be	AUX
taxlaw-2862	817	100	numerous	numerous	ADJ
taxlaw-2862	817	101	studies	study	NOUN
taxlaw-2862	817	102	estimating	estimate	VERB
taxlaw-2862	817	103	the	the	DET
taxlaw-2862	817	104	compliance	compliance	NOUN
taxlaw-2862	817	105	costs	cost	NOUN
taxlaw-2862	817	106	of	of	ADP
taxlaw-2862	817	107	vats.187	vats.187	NOUN
taxlaw-2862	817	108	these	these	DET
taxlaw-2862	817	109	studies	study	NOUN
taxlaw-2862	817	110	are	be	AUX
taxlaw-2862	817	111	part	part	NOUN
taxlaw-2862	817	112	of	of	ADP
taxlaw-2862	817	113	a	a	DET
taxlaw-2862	817	114	broader	broad	ADJ
taxlaw-2862	817	115	literature	literature	NOUN
taxlaw-2862	817	116	on	on	ADP
taxlaw-2862	817	117	measuring	measure	VERB
taxlaw-2862	817	118	and	and	CCONJ
taxlaw-2862	817	119	assessing	assess	VERB
taxlaw-2862	817	120	the	the	DET
taxlaw-2862	817	121	distribution	distribution	NOUN
taxlaw-2862	817	122	of	of	ADP
taxlaw-2862	817	123	compliance	compliance	NOUN
taxlaw-2862	817	124	costs	cost	NOUN
taxlaw-2862	817	125	of	of	ADP
taxlaw-2862	817	126	other	other	ADJ
taxlaw-2862	817	127	tax	tax	NOUN
taxlaw-2862	817	128	instruments	instrument	NOUN
taxlaw-2862	817	129	including	include	VERB
taxlaw-2862	817	130	income	income	NOUN
taxlaw-2862	817	131	,	,	PUNCT
taxlaw-2862	817	132	payroll	payroll	NOUN
taxlaw-2862	817	133	,	,	PUNCT
taxlaw-2862	817	134	wealth	wealth	NOUN
taxlaw-2862	817	135	,	,	PUNCT
taxlaw-2862	817	136	and	and	CCONJ
taxlaw-2862	817	137	excise	excise	NOUN
taxlaw-2862	817	138	taxes	taxis	NOUN
taxlaw-2862	817	139	.	.	PUNCT
taxlaw-2862	818	1	this	this	DET
taxlaw-2862	818	2	broader	broad	ADJ
taxlaw-2862	818	3	literature	literature	NOUN
taxlaw-2862	818	4	shows	show	VERB
taxlaw-2862	818	5	that	that	SCONJ
taxlaw-2862	818	6	compliance	compliance	NOUN
taxlaw-2862	818	7	186	186	NUM
taxlaw-2862	818	8	see	see	NOUN
taxlaw-2862	818	9	faridy	faridy	VERB
taxlaw-2862	818	10	et	et	NOUN
taxlaw-2862	818	11	al	al	PROPN
taxlaw-2862	818	12	.	.	PROPN
taxlaw-2862	818	13	,	,	PUNCT
taxlaw-2862	818	14	supra	supra	PROPN
taxlaw-2862	818	15	note	note	PROPN
taxlaw-2862	818	16	145	145	NUM
taxlaw-2862	818	17	,	,	PUNCT
taxlaw-2862	818	18	at	at	ADP
taxlaw-2862	818	19	289	289	NUM
taxlaw-2862	818	20	.	.	PUNCT
taxlaw-2862	819	1	see	see	VERB
taxlaw-2862	819	2	also	also	ADV
taxlaw-2862	819	3	sandford	sandford	PROPN
taxlaw-2862	819	4	,	,	PUNCT
taxlaw-2862	819	5	minimising	minimising	NOUN
taxlaw-2862	819	6	,	,	PUNCT
taxlaw-2862	819	7	supra	supra	PROPN
taxlaw-2862	819	8	note	note	NOUN
taxlaw-2862	819	9	82	82	NUM
taxlaw-2862	819	10	,	,	PUNCT
taxlaw-2862	819	11	at	at	ADP
taxlaw-2862	819	12	128	128	NUM
taxlaw-2862	819	13	(	(	PUNCT
taxlaw-2862	819	14	noting	note	VERB
taxlaw-2862	819	15	that	that	SCONJ
taxlaw-2862	819	16	“	"	PUNCT
taxlaw-2862	819	17	[	[	PUNCT
taxlaw-2862	819	18	f]or	f]or	VERB
taxlaw-2862	819	19	a	a	DET
taxlaw-2862	819	20	business	business	NOUN
taxlaw-2862	819	21	,	,	PUNCT
taxlaw-2862	819	22	faced	face	VERB
taxlaw-2862	819	23	with	with	ADP
taxlaw-2862	819	24	a	a	DET
taxlaw-2862	819	25	gst	gst	NOUN
taxlaw-2862	819	26	,	,	PUNCT
taxlaw-2862	819	27	they	they	PRON
taxlaw-2862	819	28	include	include	VERB
taxlaw-2862	819	29	the	the	DET
taxlaw-2862	819	30	costs	cost	NOUN
taxlaw-2862	819	31	of	of	ADP
taxlaw-2862	819	32	collecting	collect	VERB
taxlaw-2862	819	33	,	,	PUNCT
taxlaw-2862	819	34	remitting	remit	VERB
taxlaw-2862	819	35	and	and	CCONJ
taxlaw-2862	819	36	accounting	account	VERB
taxlaw-2862	819	37	for	for	ADP
taxlaw-2862	819	38	tax	tax	NOUN
taxlaw-2862	819	39	together	together	ADV
taxlaw-2862	819	40	with	with	ADP
taxlaw-2862	819	41	the	the	DET
taxlaw-2862	819	42	costs	cost	NOUN
taxlaw-2862	819	43	of	of	ADP
taxlaw-2862	819	44	acquiring	acquire	VERB
taxlaw-2862	819	45	the	the	DET
taxlaw-2862	819	46	knowledge	knowledge	NOUN
taxlaw-2862	819	47	to	to	PART
taxlaw-2862	819	48	enable	enable	VERB
taxlaw-2862	819	49	this	this	DET
taxlaw-2862	819	50	work	work	NOUN
taxlaw-2862	819	51	to	to	PART
taxlaw-2862	819	52	be	be	AUX
taxlaw-2862	819	53	done	do	VERB
taxlaw-2862	819	54	,	,	PUNCT
taxlaw-2862	819	55	including	include	VERB
taxlaw-2862	819	56	knowledge	knowledge	NOUN
taxlaw-2862	819	57	of	of	ADP
taxlaw-2862	819	58	the	the	DET
taxlaw-2862	819	59	legal	legal	ADJ
taxlaw-2862	819	60	obligations	obligation	NOUN
taxlaw-2862	819	61	and	and	CCONJ
taxlaw-2862	819	62	penalties	penalty	NOUN
taxlaw-2862	819	63	.	.	PUNCT
taxlaw-2862	820	1	the	the	DET
taxlaw-2862	820	2	compliance	compliance	NOUN
taxlaw-2862	820	3	costs	cost	NOUN
taxlaw-2862	820	4	also	also	ADV
taxlaw-2862	820	5	include	include	VERB
taxlaw-2862	820	6	the	the	DET
taxlaw-2862	820	7	costs	cost	NOUN
taxlaw-2862	820	8	of	of	ADP
taxlaw-2862	820	9	storing	store	VERB
taxlaw-2862	820	10	records	record	NOUN
taxlaw-2862	820	11	as	as	SCONJ
taxlaw-2862	820	12	required	require	VERB
taxlaw-2862	820	13	by	by	ADP
taxlaw-2862	820	14	the	the	DET
taxlaw-2862	820	15	tax	tax	NOUN
taxlaw-2862	820	16	authorities	authority	NOUN
taxlaw-2862	820	17	.	.	PUNCT
taxlaw-2862	821	1	it	it	PRON
taxlaw-2862	821	2	is	be	AUX
taxlaw-2862	821	3	also	also	ADV
taxlaw-2862	821	4	appropriate	appropriate	ADJ
taxlaw-2862	821	5	to	to	PART
taxlaw-2862	821	6	include	include	VERB
taxlaw-2862	821	7	costs	cost	NOUN
taxlaw-2862	821	8	incurred	incur	VERB
taxlaw-2862	821	9	by	by	ADP
taxlaw-2862	821	10	representative	representative	ADJ
taxlaw-2862	821	11	bodies	body	NOUN
taxlaw-2862	821	12	designed	design	VERB
taxlaw-2862	821	13	to	to	PART
taxlaw-2862	821	14	help	help	VERB
taxlaw-2862	821	15	their	their	PRON
taxlaw-2862	821	16	members	member	NOUN
taxlaw-2862	821	17	to	to	PART
taxlaw-2862	821	18	cope	cope	VERB
taxlaw-2862	821	19	with	with	ADP
taxlaw-2862	821	20	the	the	DET
taxlaw-2862	821	21	tax	tax	NOUN
taxlaw-2862	821	22	”	"	PUNCT
taxlaw-2862	821	23	)	)	PUNCT
taxlaw-2862	821	24	.	.	PUNCT
taxlaw-2862	822	1	187	187	NUM
taxlaw-2862	822	2	see	see	VERB
taxlaw-2862	822	3	cedric	cedric	PROPN
taxlaw-2862	822	4	sandford	sandford	PROPN
taxlaw-2862	822	5	,	,	PUNCT
taxlaw-2862	822	6	michael	michael	PROPN
taxlaw-2862	822	7	godwin	godwin	PROPN
taxlaw-2862	822	8	&	&	CCONJ
taxlaw-2862	822	9	peter	peter	PROPN
taxlaw-2862	822	10	hardwick	hardwick	PROPN
taxlaw-2862	822	11	,	,	PUNCT
taxlaw-2862	822	12	administrative	administrative	ADJ
taxlaw-2862	822	13	and	and	CCONJ
taxlaw-2862	822	14	compliance	compliance	NOUN
taxlaw-2862	822	15	costs	cost	NOUN
taxlaw-2862	822	16	of	of	ADP
taxlaw-2862	822	17	taxation	taxation	NOUN
taxlaw-2862	822	18	10	10	NUM
taxlaw-2862	822	19	-	-	SYM
taxlaw-2862	822	20	11	11	NUM
taxlaw-2862	822	21	(	(	PUNCT
taxlaw-2862	822	22	1989	1989	NUM
taxlaw-2862	822	23	)	)	PUNCT
taxlaw-2862	823	1	[	[	X
taxlaw-2862	823	2	hereinafter	hereinafter	NOUN
taxlaw-2862	823	3	sandford	sandford	PROPN
taxlaw-2862	823	4	et	et	PROPN
taxlaw-2862	823	5	al	al	PROPN
taxlaw-2862	823	6	.	.	PROPN
taxlaw-2862	823	7	,	,	PUNCT
taxlaw-2862	823	8	administrative	administrative	PROPN
taxlaw-2862	823	9	]	]	PUNCT
taxlaw-2862	823	10	(	(	PUNCT
taxlaw-2862	823	11	“	"	PUNCT
taxlaw-2862	823	12	compliance	compliance	NOUN
taxlaw-2862	823	13	costs	cost	NOUN
taxlaw-2862	823	14	are	be	AUX
taxlaw-2862	823	15	defined	define	VERB
taxlaw-2862	823	16	as	as	ADP
taxlaw-2862	823	17	those	those	DET
taxlaw-2862	823	18	costs	cost	NOUN
taxlaw-2862	823	19	incurred	incur	VERB
taxlaw-2862	823	20	by	by	ADP
taxlaw-2862	823	21	taxpayers	taxpayer	NOUN
taxlaw-2862	823	22	,	,	PUNCT
taxlaw-2862	823	23	or	or	CCONJ
taxlaw-2862	823	24	third	third	ADJ
taxlaw-2862	823	25	parties	party	NOUN
taxlaw-2862	823	26	such	such	ADJ
taxlaw-2862	823	27	as	as	ADP
taxlaw-2862	823	28	businesses	business	NOUN
taxlaw-2862	823	29	,	,	PUNCT
taxlaw-2862	823	30	in	in	ADP
taxlaw-2862	823	31	meeting	meet	VERB
taxlaw-2862	823	32	the	the	DET
taxlaw-2862	823	33	requirements	requirement	NOUN
taxlaw-2862	823	34	laid	lay	VERB
taxlaw-2862	823	35	upon	upon	SCONJ
taxlaw-2862	823	36	them	they	PRON
taxlaw-2862	823	37	in	in	ADP
taxlaw-2862	823	38	complying	comply	VERB
taxlaw-2862	823	39	with	with	ADP
taxlaw-2862	823	40	a	a	DET
taxlaw-2862	823	41	given	give	VERB
taxlaw-2862	823	42	tax	tax	NOUN
taxlaw-2862	823	43	structure	structure	NOUN
taxlaw-2862	823	44	.	.	PUNCT
taxlaw-2862	824	1	they	they	PRON
taxlaw-2862	824	2	thus	thus	ADV
taxlaw-2862	824	3	include	include	VERB
taxlaw-2862	824	4	,	,	PUNCT
taxlaw-2862	824	5	for	for	ADP
taxlaw-2862	824	6	individuals	individual	NOUN
taxlaw-2862	824	7	,	,	PUNCT
taxlaw-2862	824	8	the	the	DET
taxlaw-2862	824	9	costs	cost	NOUN
taxlaw-2862	824	10	of	of	ADP
taxlaw-2862	824	11	acquiring	acquire	VERB
taxlaw-2862	824	12	sufficient	sufficient	ADJ
taxlaw-2862	824	13	knowledge	knowledge	NOUN
taxlaw-2862	824	14	to	to	PART
taxlaw-2862	824	15	meet	meet	VERB
taxlaw-2862	824	16	their	their	PRON
taxlaw-2862	824	17	legal	legal	ADJ
taxlaw-2862	824	18	requirements	requirement	NOUN
taxlaw-2862	824	19	;	;	PUNCT
taxlaw-2862	824	20	of	of	ADP
taxlaw-2862	824	21	compiling	compile	VERB
taxlaw-2862	824	22	the	the	DET
taxlaw-2862	824	23	necessary	necessary	ADJ
taxlaw-2862	824	24	receipts	receipt	NOUN
taxlaw-2862	824	25	and	and	CCONJ
taxlaw-2862	824	26	other	other	ADJ
taxlaw-2862	824	27	data	datum	NOUN
taxlaw-2862	824	28	and	and	CCONJ
taxlaw-2862	824	29	of	of	ADP
taxlaw-2862	824	30	completing	complete	VERB
taxlaw-2862	824	31	tax	tax	NOUN
taxlaw-2862	824	32	returns	return	NOUN
taxlaw-2862	824	33	;	;	PUNCT
taxlaw-2862	824	34	payments	payment	NOUN
taxlaw-2862	824	35	to	to	ADP
taxlaw-2862	824	36	professional	professional	ADJ
taxlaw-2862	824	37	advisers	adviser	NOUN
taxlaw-2862	824	38	for	for	ADP
taxlaw-2862	824	39	tax	tax	NOUN
taxlaw-2862	824	40	advice	advice	NOUN
taxlaw-2862	824	41	;	;	PUNCT
taxlaw-2862	824	42	and	and	CCONJ
taxlaw-2862	824	43	incidental	incidental	ADJ
taxlaw-2862	824	44	costs	cost	NOUN
taxlaw-2862	824	45	of	of	ADP
taxlaw-2862	824	46	postage	postage	NOUN
taxlaw-2862	824	47	,	,	PUNCT
taxlaw-2862	824	48	telephone	telephone	NOUN
taxlaw-2862	824	49	and	and	CCONJ
taxlaw-2862	824	50	travel	travel	NOUN
taxlaw-2862	824	51	in	in	ADP
taxlaw-2862	824	52	order	order	NOUN
taxlaw-2862	824	53	to	to	PART
taxlaw-2862	824	54	communicate	communicate	VERB
taxlaw-2862	824	55	with	with	ADP
taxlaw-2862	824	56	tax	tax	NOUN
taxlaw-2862	824	57	advisers	adviser	NOUN
taxlaw-2862	824	58	or	or	CCONJ
taxlaw-2862	824	59	the	the	DET
taxlaw-2862	824	60	tax	tax	NOUN
taxlaw-2862	824	61	office	office	NOUN
taxlaw-2862	824	62	.	.	PUNCT
taxlaw-2862	825	1	for	for	ADP
taxlaw-2862	825	2	a	a	DET
taxlaw-2862	825	3	business	business	NOUN
taxlaw-2862	825	4	,	,	PUNCT
taxlaw-2862	825	5	the	the	DET
taxlaw-2862	825	6	compliance	compliance	NOUN
taxlaw-2862	825	7	costs	cost	NOUN
taxlaw-2862	825	8	include	include	VERB
taxlaw-2862	825	9	the	the	DET
taxlaw-2862	825	10	cost	cost	NOUN
taxlaw-2862	825	11	of	of	ADP
taxlaw-2862	825	12	collecting	collect	VERB
taxlaw-2862	825	13	,	,	PUNCT
taxlaw-2862	825	14	remitting	remit	VERB
taxlaw-2862	825	15	and	and	CCONJ
taxlaw-2862	825	16	accounting	account	VERB
taxlaw-2862	825	17	for	for	ADP
taxlaw-2862	825	18	tax	tax	NOUN
taxlaw-2862	825	19	on	on	ADP
taxlaw-2862	825	20	the	the	DET
taxlaw-2862	825	21	products	product	NOUN
taxlaw-2862	825	22	or	or	CCONJ
taxlaw-2862	825	23	profits	profit	NOUN
taxlaw-2862	825	24	of	of	ADP
taxlaw-2862	825	25	the	the	DET
taxlaw-2862	825	26	business	business	NOUN
taxlaw-2862	825	27	and	and	CCONJ
taxlaw-2862	825	28	on	on	ADP
taxlaw-2862	825	29	the	the	DET
taxlaw-2862	825	30	wages	wage	NOUN
taxlaw-2862	825	31	and	and	CCONJ
taxlaw-2862	825	32	salaries	salary	NOUN
taxlaw-2862	825	33	of	of	ADP
taxlaw-2862	825	34	its	its	PRON
taxlaw-2862	825	35	employees	employee	NOUN
taxlaw-2862	825	36	together	together	ADV
taxlaw-2862	825	37	with	with	ADP
taxlaw-2862	825	38	the	the	DET
taxlaw-2862	825	39	costs	cost	NOUN
taxlaw-2862	825	40	of	of	ADP
taxlaw-2862	825	41	acquiring	acquire	VERB
taxlaw-2862	825	42	the	the	DET
taxlaw-2862	825	43	knowledge	knowledge	NOUN
taxlaw-2862	825	44	to	to	PART
taxlaw-2862	825	45	enable	enable	VERB
taxlaw-2862	825	46	this	this	DET
taxlaw-2862	825	47	work	work	NOUN
taxlaw-2862	825	48	to	to	PART
taxlaw-2862	825	49	be	be	AUX
taxlaw-2862	825	50	done	do	VERB
taxlaw-2862	825	51	including	include	VERB
taxlaw-2862	825	52	knowledge	knowledge	NOUN
taxlaw-2862	825	53	of	of	ADP
taxlaw-2862	825	54	their	their	PRON
taxlaw-2862	825	55	legal	legal	ADJ
taxlaw-2862	825	56	obligations	obligation	NOUN
taxlaw-2862	825	57	and	and	CCONJ
taxlaw-2862	825	58	penalties	penalty	NOUN
taxlaw-2862	825	59	.	.	PUNCT
taxlaw-2862	826	1	these	these	DET
taxlaw-2862	826	2	costs	cost	NOUN
taxlaw-2862	826	3	include	include	VERB
taxlaw-2862	826	4	associated	associate	VERB
taxlaw-2862	826	5	overhead	overhead	ADJ
taxlaw-2862	826	6	costs	cost	NOUN
taxlaw-2862	826	7	including	include	VERB
taxlaw-2862	826	8	the	the	DET
taxlaw-2862	826	9	costs	cost	NOUN
taxlaw-2862	826	10	of	of	ADP
taxlaw-2862	826	11	storing	store	VERB
taxlaw-2862	826	12	records	record	NOUN
taxlaw-2862	826	13	as	as	SCONJ
taxlaw-2862	826	14	required	require	VERB
taxlaw-2862	826	15	by	by	ADP
taxlaw-2862	826	16	the	the	DET
taxlaw-2862	826	17	tax	tax	NOUN
taxlaw-2862	826	18	authorities	authority	NOUN
taxlaw-2862	826	19	”	"	PUNCT
taxlaw-2862	826	20	)	)	PUNCT
taxlaw-2862	826	21	.	.	PUNCT
taxlaw-2862	827	1	see	see	VERB
taxlaw-2862	827	2	also	also	ADV
taxlaw-2862	827	3	i	i	PROPN
taxlaw-2862	827	4	d.	d.	PROPN
taxlaw-2862	827	5	at	at	ADP
taxlaw-2862	827	6	128	128	NUM
taxlaw-2862	827	7	(	(	PUNCT
taxlaw-2862	827	8	emphasizing	emphasize	VERB
taxlaw-2862	827	9	that	that	SCONJ
taxlaw-2862	827	10	“	"	PUNCT
taxlaw-2862	827	11	they	they	PRON
taxlaw-2862	827	12	are	be	AUX
taxlaw-2862	827	13	costs	cost	NOUN
taxlaw-2862	827	14	over	over	ADV
taxlaw-2862	827	15	and	and	CCONJ
taxlaw-2862	827	16	above	above	ADP
taxlaw-2862	827	17	the	the	DET
taxlaw-2862	827	18	payment	payment	NOUN
taxlaw-2862	827	19	of	of	ADP
taxlaw-2862	827	20	tax	tax	NOUN
taxlaw-2862	827	21	itself	itself	PRON
taxlaw-2862	827	22	and	and	CCONJ
taxlaw-2862	827	23	over	over	ADV
taxlaw-2862	827	24	and	and	CCONJ
taxlaw-2862	827	25	above	above	ADP
taxlaw-2862	827	26	any	any	DET
taxlaw-2862	827	27	distortion	distortion	NOUN
taxlaw-2862	827	28	costs	cost	VERB
taxlaw-2862	827	29	inherent	inherent	ADJ
taxlaw-2862	827	30	in	in	ADP
taxlaw-2862	827	31	the	the	DET
taxlaw-2862	827	32	tax	tax	NOUN
taxlaw-2862	827	33	”	"	PUNCT
taxlaw-2862	827	34	)	)	PUNCT
taxlaw-2862	827	35	.	.	PUNCT
taxlaw-2862	828	1	216	216	NUM
taxlaw-2862	828	2	columbia	columbia	PROPN
taxlaw-2862	828	3	journal	journal	PROPN
taxlaw-2862	828	4	of	of	ADP
taxlaw-2862	828	5	tax	tax	NOUN
taxlaw-2862	828	6	law	law	NOUN
taxlaw-2862	828	7	[	[	X
taxlaw-2862	828	8	vol.9:177	vol.9:177	ADP
taxlaw-2862	828	9	cost	cost	NOUN
taxlaw-2862	828	10	regressivity	regressivity	NOUN
taxlaw-2862	828	11	with	with	ADP
taxlaw-2862	828	12	respect	respect	NOUN
taxlaw-2862	828	13	to	to	ADP
taxlaw-2862	828	14	firm	firm	ADJ
taxlaw-2862	828	15	size	size	NOUN
taxlaw-2862	828	16	is	be	AUX
taxlaw-2862	828	17	not	not	PART
taxlaw-2862	828	18	limited	limit	VERB
taxlaw-2862	828	19	to	to	ADP
taxlaw-2862	828	20	the	the	DET
taxlaw-2862	828	21	vat.188	vat.188	NOUN
taxlaw-2862	828	22	however	however	ADV
taxlaw-2862	828	23	,	,	PUNCT
taxlaw-2862	828	24	the	the	DET
taxlaw-2862	828	25	vat	vat	NOUN
taxlaw-2862	828	26	stands	stand	VERB
taxlaw-2862	828	27	out	out	ADP
taxlaw-2862	828	28	as	as	ADP
taxlaw-2862	828	29	unusually	unusually	ADV
taxlaw-2862	828	30	regressive	regressive	ADJ
taxlaw-2862	828	31	in	in	ADP
taxlaw-2862	828	32	the	the	DET
taxlaw-2862	828	33	following	follow	VERB
taxlaw-2862	828	34	sense	sense	NOUN
taxlaw-2862	828	35	:	:	PUNCT
taxlaw-2862	828	36	smaller	small	ADJ
taxlaw-2862	828	37	firms	firm	NOUN
taxlaw-2862	828	38	’	’	PART
taxlaw-2862	828	39	costs	cost	NOUN
taxlaw-2862	828	40	of	of	ADP
taxlaw-2862	828	41	complying	comply	VERB
taxlaw-2862	828	42	with	with	ADP
taxlaw-2862	828	43	the	the	DET
taxlaw-2862	828	44	vat	vat	NOUN
taxlaw-2862	828	45	are	be	AUX
taxlaw-2862	828	46	typically	typically	ADV
taxlaw-2862	828	47	higher	high	ADJ
taxlaw-2862	828	48	,	,	PUNCT
taxlaw-2862	828	49	per	per	ADP
taxlaw-2862	828	50	unit	unit	NOUN
taxlaw-2862	828	51	of	of	ADP
taxlaw-2862	828	52	revenues	revenue	NOUN
taxlaw-2862	828	53	,	,	PUNCT
taxlaw-2862	828	54	than	than	ADP
taxlaw-2862	828	55	larger	large	ADJ
taxlaw-2862	828	56	firms	firm	NOUN
taxlaw-2862	828	57	’	'	PUNCT
taxlaw-2862	828	58	costs.189	costs.189	NOUN
taxlaw-2862	828	59	because	because	SCONJ
taxlaw-2862	828	60	a	a	DET
taxlaw-2862	828	61	number	number	NOUN
taxlaw-2862	828	62	of	of	ADP
taxlaw-2862	828	63	excellent	excellent	ADJ
taxlaw-2862	828	64	reviews	review	NOUN
taxlaw-2862	828	65	of	of	ADP
taxlaw-2862	828	66	vat	vat	NOUN
taxlaw-2862	828	67	compliance	compliance	NOUN
taxlaw-2862	828	68	cost	cost	NOUN
taxlaw-2862	828	69	research	research	NOUN
taxlaw-2862	828	70	are	be	AUX
taxlaw-2862	828	71	available,190	available,190	PROPN
taxlaw-2862	828	72	this	this	DET
taxlaw-2862	828	73	subpart	subpart	NOUN
taxlaw-2862	828	74	is	be	AUX
taxlaw-2862	828	75	intended	intend	VERB
taxlaw-2862	828	76	to	to	PART
taxlaw-2862	828	77	provide	provide	VERB
taxlaw-2862	828	78	a	a	DET
taxlaw-2862	828	79	brief	brief	ADJ
taxlaw-2862	828	80	summary	summary	NOUN
taxlaw-2862	828	81	of	of	ADP
taxlaw-2862	828	82	the	the	DET
taxlaw-2862	828	83	key	key	ADJ
taxlaw-2862	828	84	contribution	contribution	NOUN
taxlaw-2862	828	85	in	in	ADP
taxlaw-2862	828	86	this	this	DET
taxlaw-2862	828	87	area	area	NOUN
taxlaw-2862	828	88	,	,	PUNCT
taxlaw-2862	828	89	with	with	ADP
taxlaw-2862	828	90	attention	attention	NOUN
taxlaw-2862	828	91	to	to	ADP
taxlaw-2862	828	92	the	the	DET
taxlaw-2862	828	93	newest	new	ADJ
taxlaw-2862	828	94	studies	study	NOUN
taxlaw-2862	828	95	and	and	CCONJ
taxlaw-2862	828	96	to	to	ADP
taxlaw-2862	828	97	the	the	DET
taxlaw-2862	828	98	most	most	ADV
taxlaw-2862	828	99	recent	recent	ADJ
taxlaw-2862	828	100	literature	literature	NOUN
taxlaw-2862	828	101	reviews	review	NOUN
taxlaw-2862	828	102	.	.	PUNCT
taxlaw-2862	829	1	the	the	DET
taxlaw-2862	829	2	landmark	landmark	PROPN
taxlaw-2862	829	3	first	first	ADJ
taxlaw-2862	829	4	study	study	NOUN
taxlaw-2862	829	5	of	of	ADP
taxlaw-2862	829	6	vat	vat	NOUN
taxlaw-2862	829	7	compliance	compliance	NOUN
taxlaw-2862	829	8	costs	cost	NOUN
taxlaw-2862	829	9	was	be	AUX
taxlaw-2862	829	10	conducted	conduct	VERB
taxlaw-2862	829	11	by	by	ADP
taxlaw-2862	829	12	cedric	cedric	PROPN
taxlaw-2862	829	13	sandford	sandford	PROPN
taxlaw-2862	829	14	et	et	PROPN
taxlaw-2862	829	15	al	al	PROPN
taxlaw-2862	829	16	.	.	PROPN
taxlaw-2862	829	17	,	,	PUNCT
taxlaw-2862	829	18	and	and	CCONJ
taxlaw-2862	829	19	focused	focus	VERB
taxlaw-2862	829	20	on	on	ADP
taxlaw-2862	829	21	the	the	DET
taxlaw-2862	829	22	uk	uk	PROPN
taxlaw-2862	829	23	vat	vat	NOUN
taxlaw-2862	829	24	in	in	ADP
taxlaw-2862	829	25	1977–78.191	1977–78.191	NOUN
taxlaw-2862	829	26	their	their	PRON
taxlaw-2862	829	27	headline	headline	NOUN
taxlaw-2862	829	28	finding	finding	NOUN
taxlaw-2862	829	29	was	be	AUX
taxlaw-2862	829	30	that	that	SCONJ
taxlaw-2862	829	31	compliance	compliance	NOUN
taxlaw-2862	829	32	costs	cost	NOUN
taxlaw-2862	829	33	were	be	AUX
taxlaw-2862	829	34	“	"	PUNCT
taxlaw-2862	829	35	exceptionally	exceptionally	ADV
taxlaw-2862	829	36	regressive	regressive	ADJ
taxlaw-2862	829	37	in	in	ADP
taxlaw-2862	829	38	their	their	PRON
taxlaw-2862	829	39	incidence	incidence	NOUN
taxlaw-2862	829	40	.	.	PUNCT
taxlaw-2862	830	1	”192	”192	PUNCT
taxlaw-2862	830	2	in	in	ADP
taxlaw-2862	830	3	particular	particular	ADJ
taxlaw-2862	830	4	,	,	PUNCT
taxlaw-2862	830	5	traders	trader	NOUN
taxlaw-2862	830	6	with	with	ADP
taxlaw-2862	830	7	gross	gross	ADJ
taxlaw-2862	830	8	revenues	revenue	NOUN
taxlaw-2862	830	9	of	of	ADP
taxlaw-2862	830	10	less	less	ADJ
taxlaw-2862	830	11	than	than	ADP
taxlaw-2862	830	12	£	£	SYM
taxlaw-2862	830	13	50,000	50,000	NUM
taxlaw-2862	830	14	comprised	comprise	VERB
taxlaw-2862	830	15	69.15	69.15	NUM
taxlaw-2862	830	16	percent	percent	NOUN
taxlaw-2862	830	17	of	of	ADP
taxlaw-2862	830	18	all	all	DET
taxlaw-2862	830	19	registered	registered	ADJ
taxlaw-2862	830	20	businesses	business	NOUN
taxlaw-2862	830	21	,	,	PUNCT
taxlaw-2862	830	22	yet	yet	CCONJ
taxlaw-2862	830	23	contributed	contribute	VERB
taxlaw-2862	830	24	only	only	ADV
taxlaw-2862	830	25	4.48	4.48	NUM
taxlaw-2862	830	26	percent	percent	NOUN
taxlaw-2862	830	27	of	of	ADP
taxlaw-2862	830	28	all	all	DET
taxlaw-2862	830	29	vat	vat	NOUN
taxlaw-2862	830	30	receipts	receipt	NOUN
taxlaw-2862	830	31	to	to	ADP
taxlaw-2862	830	32	the	the	DET
taxlaw-2862	830	33	treasury.193	treasury.193	NOUN
taxlaw-2862	830	34	staggeringly	staggeringly	ADV
taxlaw-2862	830	35	,	,	PUNCT
taxlaw-2862	830	36	these	these	DET
taxlaw-2862	830	37	small	small	ADJ
taxlaw-2862	830	38	traders	trader	NOUN
taxlaw-2862	830	39	’	’	PART
taxlaw-2862	830	40	compliance	compliance	NOUN
taxlaw-2862	830	41	costs	cost	NOUN
taxlaw-2862	830	42	constituted	constitute	VERB
taxlaw-2862	830	43	approximately	approximately	ADV
taxlaw-2862	830	44	42.6	42.6	NUM
taxlaw-2862	830	45	percent	percent	NOUN
taxlaw-2862	830	46	of	of	ADP
taxlaw-2862	830	47	the	the	DET
taxlaw-2862	830	48	total	total	ADJ
taxlaw-2862	830	49	compliance	compliance	NOUN
taxlaw-2862	830	50	costs	cost	NOUN
taxlaw-2862	830	51	of	of	ADP
taxlaw-2862	830	52	the	the	DET
taxlaw-2862	830	53	vat.194	vat.194	NOUN
taxlaw-2862	830	54	this	this	DET
taxlaw-2862	830	55	group	group	NOUN
taxlaw-2862	830	56	of	of	ADP
taxlaw-2862	830	57	authors	author	NOUN
taxlaw-2862	830	58	published	publish	VERB
taxlaw-2862	830	59	a	a	DET
taxlaw-2862	830	60	follow	follow	VERB
taxlaw-2862	830	61	-	-	PUNCT
taxlaw-2862	830	62	up	up	ADP
taxlaw-2862	830	63	study	study	NOUN
taxlaw-2862	830	64	of	of	ADP
taxlaw-2862	830	65	uk	uk	PROPN
taxlaw-2862	830	66	vat	vat	NOUN
taxlaw-2862	830	67	compliance	compliance	NOUN
taxlaw-2862	830	68	in	in	ADP
taxlaw-2862	830	69	1989	1989	NUM
taxlaw-2862	830	70	and	and	CCONJ
taxlaw-2862	830	71	found	find	VERB
taxlaw-2862	830	72	that	that	SCONJ
taxlaw-2862	830	73	compliance	compliance	NOUN
taxlaw-2862	830	74	costs	cost	NOUN
taxlaw-2862	830	75	had	have	AUX
taxlaw-2862	830	76	fallen	fall	VERB
taxlaw-2862	830	77	overall	overall	ADJ
taxlaw-2862	830	78	but	but	CCONJ
taxlaw-2862	830	79	were	be	AUX
taxlaw-2862	830	80	still	still	ADV
taxlaw-2862	830	81	regressive	regressive	ADJ
taxlaw-2862	830	82	in	in	ADP
taxlaw-2862	830	83	their	their	PRON
taxlaw-2862	830	84	distribution,195	distribution,195	NOUN
taxlaw-2862	830	85	a	a	DET
taxlaw-2862	830	86	conclusion	conclusion	NOUN
taxlaw-2862	830	87	that	that	PRON
taxlaw-2862	830	88	was	be	AUX
taxlaw-2862	830	89	confirmed	confirm	VERB
taxlaw-2862	830	90	by	by	ADP
taxlaw-2862	830	91	a	a	DET
taxlaw-2862	830	92	1994	1994	NUM
taxlaw-2862	830	93	national	national	ADJ
taxlaw-2862	830	94	audit	audit	NOUN
taxlaw-2862	830	95	office	office	NOUN
taxlaw-2862	830	96	(	(	PUNCT
taxlaw-2862	830	97	uk	uk	PROPN
taxlaw-2862	830	98	)	)	PUNCT
taxlaw-2862	830	99	study.196	study.196	NOUN
taxlaw-2862	830	100	a	a	DET
taxlaw-2862	830	101	comparative	comparative	ADJ
taxlaw-2862	830	102	study	study	NOUN
taxlaw-2862	830	103	of	of	ADP
taxlaw-2862	830	104	the	the	DET
taxlaw-2862	830	105	uk	uk	PROPN
taxlaw-2862	830	106	and	and	CCONJ
taxlaw-2862	830	107	german	german	ADJ
taxlaw-2862	830	108	vats	vat	NOUN
taxlaw-2862	830	109	,	,	PUNCT
taxlaw-2862	830	110	conducted	conduct	VERB
taxlaw-2862	830	111	also	also	ADV
taxlaw-2862	830	112	in	in	ADP
taxlaw-2862	830	113	the	the	DET
taxlaw-2862	830	114	late	late	ADJ
taxlaw-2862	830	115	1980s	1980s	NUM
taxlaw-2862	830	116	,	,	PUNCT
taxlaw-2862	830	117	concluded	conclude	VERB
taxlaw-2862	830	118	that	that	SCONJ
taxlaw-2862	830	119	compliance	compliance	NOUN
taxlaw-2862	830	120	costs	cost	NOUN
taxlaw-2862	830	121	of	of	ADP
taxlaw-2862	830	122	both	both	DET
taxlaw-2862	830	123	taxes	taxis	NOUN
taxlaw-2862	830	124	were	be	AUX
taxlaw-2862	830	125	regressive	regressive	ADJ
taxlaw-2862	830	126	(	(	PUNCT
taxlaw-2862	830	127	with	with	ADP
taxlaw-2862	830	128	the	the	DET
taxlaw-2862	830	129	uk	uk	PROPN
taxlaw-2862	830	130	more	more	ADV
taxlaw-2862	830	131	so	so	ADV
taxlaw-2862	830	132	than	than	ADP
taxlaw-2862	830	133	the	the	DET
taxlaw-2862	830	134	german	german	NOUN
taxlaw-2862	830	135	)	)	PUNCT
taxlaw-2862	830	136	;	;	PUNCT
taxlaw-2862	830	137	correspondingly	correspondingly	ADV
taxlaw-2862	830	138	,	,	PUNCT
taxlaw-2862	830	139	small	small	ADJ
taxlaw-2862	830	140	firm	firm	ADJ
taxlaw-2862	830	141	dissatisfaction	dissatisfaction	NOUN
taxlaw-2862	830	142	with	with	ADP
taxlaw-2862	830	143	the	the	DET
taxlaw-2862	830	144	vat	vat	NOUN
taxlaw-2862	830	145	was	be	AUX
taxlaw-2862	830	146	higher	high	ADJ
taxlaw-2862	830	147	in	in	ADP
taxlaw-2862	830	148	the	the	DET
taxlaw-2862	830	149	uk	uk	PROPN
taxlaw-2862	830	150	than	than	ADP
taxlaw-2862	830	151	in	in	ADP
taxlaw-2862	830	152	germany.197	germany.197	NUM
taxlaw-2862	830	153	188	188	NUM
taxlaw-2862	830	154	see	see	NOUN
taxlaw-2862	830	155	jacqueline	jacqueline	PROPN
taxlaw-2862	830	156	coolidge	coolidge	PROPN
taxlaw-2862	830	157	,	,	PUNCT
taxlaw-2862	830	158	findings	finding	NOUN
taxlaw-2862	830	159	of	of	ADP
taxlaw-2862	830	160	tax	tax	NOUN
taxlaw-2862	830	161	compliance	compliance	NOUN
taxlaw-2862	830	162	cost	cost	NOUN
taxlaw-2862	830	163	surveys	survey	NOUN
taxlaw-2862	830	164	in	in	ADP
taxlaw-2862	830	165	developing	develop	VERB
taxlaw-2862	830	166	countries	country	NOUN
taxlaw-2862	830	167	,	,	PUNCT
taxlaw-2862	830	168	10	10	NUM
taxlaw-2862	830	169	ejournal	ejournal	NOUN
taxlaw-2862	830	170	of	of	ADP
taxlaw-2862	830	171	tax	tax	NOUN
taxlaw-2862	830	172	res	re	NOUN
taxlaw-2862	830	173	.	.	PUNCT
taxlaw-2862	831	1	250	250	NUM
taxlaw-2862	831	2	,	,	PUNCT
taxlaw-2862	831	3	254	254	NUM
taxlaw-2862	831	4	-	-	SYM
taxlaw-2862	831	5	62	62	NUM
taxlaw-2862	831	6	(	(	PUNCT
taxlaw-2862	831	7	2012	2012	NUM
taxlaw-2862	831	8	)	)	PUNCT
taxlaw-2862	831	9	.	.	PUNCT
taxlaw-2862	832	1	see	see	VERB
taxlaw-2862	832	2	also	also	ADV
taxlaw-2862	832	3	world	world	PROPN
taxlaw-2862	832	4	bank	bank	PROPN
taxlaw-2862	832	5	group	group	NOUN
taxlaw-2862	832	6	,	,	PUNCT
taxlaw-2862	832	7	ifc	ifc	NOUN
taxlaw-2862	832	8	tax	tax	NOUN
taxlaw-2862	832	9	perception	perception	NOUN
taxlaw-2862	832	10	and	and	CCONJ
taxlaw-2862	832	11	compliance	compliance	NOUN
taxlaw-2862	832	12	cost	cost	NOUN
taxlaw-2862	832	13	surveys	survey	NOUN
taxlaw-2862	832	14	:	:	PUNCT
taxlaw-2862	832	15	a	a	DET
taxlaw-2862	832	16	tool	tool	NOUN
taxlaw-2862	832	17	for	for	ADP
taxlaw-2862	832	18	tax	tax	NOUN
taxlaw-2862	832	19	reform	reform	NOUN
taxlaw-2862	832	20	(	(	PUNCT
taxlaw-2862	832	21	2011	2011	NUM
taxlaw-2862	832	22	)	)	PUNCT
taxlaw-2862	832	23	.	.	PUNCT
taxlaw-2862	833	1	189	189	NUM
taxlaw-2862	833	2	see	see	VERB
taxlaw-2862	833	3	luca	luca	PROPN
taxlaw-2862	833	4	barbone	barbone	PROPN
taxlaw-2862	833	5	,	,	PUNCT
taxlaw-2862	833	6	richard	richard	PROPN
taxlaw-2862	833	7	m.	m.	PROPN
taxlaw-2862	833	8	bird	bird	PROPN
taxlaw-2862	833	9	&	&	CCONJ
taxlaw-2862	833	10	jaime	jaime	PROPN
taxlaw-2862	833	11	vazquez	vazquez	PROPN
taxlaw-2862	833	12	-	-	PUNCT
taxlaw-2862	833	13	caro	caro	PROPN
taxlaw-2862	833	14	,	,	PUNCT
taxlaw-2862	833	15	the	the	DET
taxlaw-2862	833	16	costs	cost	NOUN
taxlaw-2862	833	17	of	of	ADP
taxlaw-2862	833	18	vat	vat	NOUN
taxlaw-2862	833	19	:	:	PUNCT
taxlaw-2862	833	20	a	a	DET
taxlaw-2862	833	21	review	review	NOUN
taxlaw-2862	833	22	of	of	ADP
taxlaw-2862	833	23	the	the	DET
taxlaw-2862	833	24	literature	literature	NOUN
taxlaw-2862	833	25	58	58	NUM
taxlaw-2862	833	26	(	(	PUNCT
taxlaw-2862	833	27	int’l	int’l	NUM
taxlaw-2862	833	28	ctr	ctr	PROPN
taxlaw-2862	833	29	.	.	PUNCT
taxlaw-2862	834	1	for	for	ADP
taxlaw-2862	834	2	pub	pub	NOUN
taxlaw-2862	834	3	.	.	PUNCT
taxlaw-2862	835	1	policy	policy	NOUN
taxlaw-2862	835	2	,	,	PUNCT
taxlaw-2862	835	3	working	work	VERB
taxlaw-2862	835	4	paper	paper	NOUN
taxlaw-2862	835	5	no	no	INTJ
taxlaw-2862	835	6	.	.	PROPN
taxlaw-2862	836	1	12	12	NUM
taxlaw-2862	836	2	-	-	SYM
taxlaw-2862	836	3	22	22	NUM
taxlaw-2862	836	4	,	,	PUNCT
taxlaw-2862	836	5	apr	apr	NOUN
taxlaw-2862	836	6	.	.	PROPN
taxlaw-2862	836	7	2012	2012	NUM
taxlaw-2862	836	8	)	)	PUNCT
taxlaw-2862	836	9	(	(	PUNCT
taxlaw-2862	836	10	reviewing	review	VERB
taxlaw-2862	836	11	literature	literature	NOUN
taxlaw-2862	836	12	on	on	ADP
taxlaw-2862	836	13	vat	vat	NOUN
taxlaw-2862	836	14	compliance	compliance	NOUN
taxlaw-2862	836	15	with	with	ADP
taxlaw-2862	836	16	an	an	DET
taxlaw-2862	836	17	interest	interest	NOUN
taxlaw-2862	836	18	in	in	ADP
taxlaw-2862	836	19	understanding	understand	VERB
taxlaw-2862	836	20	link	link	NOUN
taxlaw-2862	836	21	to	to	PART
taxlaw-2862	836	22	fraud	fraud	NOUN
taxlaw-2862	836	23	and	and	CCONJ
taxlaw-2862	836	24	evasion	evasion	NOUN
taxlaw-2862	836	25	,	,	PUNCT
taxlaw-2862	836	26	finding	find	VERB
taxlaw-2862	836	27	that	that	SCONJ
taxlaw-2862	836	28	“	"	PUNCT
taxlaw-2862	836	29	this	this	DET
taxlaw-2862	836	30	literature	literature	NOUN
taxlaw-2862	836	31	review	review	NOUN
taxlaw-2862	836	32	has	have	AUX
taxlaw-2862	836	33	not	not	PART
taxlaw-2862	836	34	uncovered	uncover	VERB
taxlaw-2862	836	35	rigorous	rigorous	ADJ
taxlaw-2862	836	36	testing	testing	NOUN
taxlaw-2862	836	37	of	of	ADP
taxlaw-2862	836	38	the	the	DET
taxlaw-2862	836	39	hypothesis	hypothesis	NOUN
taxlaw-2862	836	40	that	that	SCONJ
taxlaw-2862	836	41	increasing	increase	VERB
taxlaw-2862	836	42	compliance	compliance	NOUN
taxlaw-2862	836	43	burdens	burden	NOUN
taxlaw-2862	836	44	affects	affect	VERB
taxlaw-2862	836	45	vat	vat	NOUN
taxlaw-2862	836	46	fraud	fraud	NOUN
taxlaw-2862	836	47	in	in	ADP
taxlaw-2862	836	48	either	either	DET
taxlaw-2862	836	49	direction	direction	NOUN
taxlaw-2862	836	50	.	.	PUNCT
taxlaw-2862	837	1	however	however	ADV
taxlaw-2862	837	2	…	…	PUNCT
taxlaw-2862	837	3	fraud	fraud	NOUN
taxlaw-2862	837	4	appears	appear	VERB
taxlaw-2862	837	5	to	to	PART
taxlaw-2862	837	6	be	be	AUX
taxlaw-2862	837	7	directly	directly	ADV
taxlaw-2862	837	8	related	relate	VERB
taxlaw-2862	837	9	to	to	ADP
taxlaw-2862	837	10	the	the	DET
taxlaw-2862	837	11	compliance	compliance	NOUN
taxlaw-2862	837	12	burden	burden	NOUN
taxlaw-2862	837	13	[	[	X
taxlaw-2862	837	14	and]	and]	NOUN
taxlaw-2862	837	15	…	…	SYM
taxlaw-2862	837	16	points	point	NOUN
taxlaw-2862	837	17	to	to	ADP
taxlaw-2862	837	18	the	the	DET
taxlaw-2862	837	19	fact	fact	NOUN
taxlaw-2862	837	20	that	that	SCONJ
taxlaw-2862	837	21	it	it	PRON
taxlaw-2862	837	22	might	might	AUX
taxlaw-2862	837	23	be	be	AUX
taxlaw-2862	837	24	productive	productive	ADJ
taxlaw-2862	837	25	to	to	PART
taxlaw-2862	837	26	pursue	pursue	VERB
taxlaw-2862	837	27	this	this	DET
taxlaw-2862	837	28	line	line	NOUN
taxlaw-2862	837	29	of	of	ADP
taxlaw-2862	837	30	research	research	NOUN
taxlaw-2862	837	31	most	most	ADV
taxlaw-2862	837	32	probably	probably	ADV
taxlaw-2862	837	33	through	through	ADP
taxlaw-2862	837	34	a	a	DET
taxlaw-2862	837	35	variety	variety	NOUN
taxlaw-2862	837	36	of	of	ADP
taxlaw-2862	837	37	survey	survey	NOUN
taxlaw-2862	837	38	instruments	instrument	NOUN
taxlaw-2862	837	39	,	,	PUNCT
taxlaw-2862	837	40	and	and	CCONJ
taxlaw-2862	837	41	with	with	ADP
taxlaw-2862	837	42	appropriate	appropriate	ADJ
taxlaw-2862	837	43	country	country	NOUN
taxlaw-2862	837	44	specificity	specificity	NOUN
taxlaw-2862	837	45	”	"	PUNCT
taxlaw-2862	837	46	)	)	PUNCT
taxlaw-2862	837	47	.	.	PUNCT
taxlaw-2862	838	1	see	see	VERB
taxlaw-2862	838	2	also	also	ADV
taxlaw-2862	838	3	bird	bird	NOUN
taxlaw-2862	838	4	&	&	CCONJ
taxlaw-2862	838	5	gendron	gendron	PROPN
taxlaw-2862	838	6	,	,	PUNCT
taxlaw-2862	838	7	supra	supra	PROPN
taxlaw-2862	838	8	note	note	NOUN
taxlaw-2862	838	9	1	1	NUM
taxlaw-2862	838	10	,	,	PUNCT
taxlaw-2862	838	11	at	at	ADP
taxlaw-2862	838	12	120	120	NUM
taxlaw-2862	838	13	(	(	PUNCT
taxlaw-2862	838	14	summarizing	summarize	VERB
taxlaw-2862	838	15	the	the	DET
taxlaw-2862	838	16	findings	finding	NOUN
taxlaw-2862	838	17	as	as	ADP
taxlaw-2862	838	18	universally	universally	ADV
taxlaw-2862	838	19	consistent	consistent	ADJ
taxlaw-2862	838	20	with	with	ADP
taxlaw-2862	838	21	compliance	compliance	NOUN
taxlaw-2862	838	22	cost	cost	NOUN
taxlaw-2862	838	23	regressivity	regressivity	NOUN
taxlaw-2862	838	24	)	)	PUNCT
taxlaw-2862	838	25	.	.	PUNCT
taxlaw-2862	839	1	190	190	NUM
taxlaw-2862	839	2	see	see	VERB
taxlaw-2862	839	3	barbone	barbone	NOUN
taxlaw-2862	839	4	et	et	NOUN
taxlaw-2862	839	5	al	al	PROPN
taxlaw-2862	839	6	.	.	PROPN
taxlaw-2862	839	7	,	,	PUNCT
taxlaw-2862	839	8	supra	supra	PROPN
taxlaw-2862	839	9	note	note	NOUN
taxlaw-2862	839	10	189	189	NUM
taxlaw-2862	839	11	.	.	NOUN
taxlaw-2862	839	12	191	191	NUM
taxlaw-2862	839	13	see	see	VERB
taxlaw-2862	839	14	cedric	cedric	PROPN
taxlaw-2862	839	15	sandford	sandford	PROPN
taxlaw-2862	839	16	et	et	PROPN
taxlaw-2862	839	17	al	al	PROPN
taxlaw-2862	839	18	.	.	PROPN
taxlaw-2862	839	19	,	,	PUNCT
taxlaw-2862	839	20	costs	cost	NOUN
taxlaw-2862	839	21	and	and	CCONJ
taxlaw-2862	839	22	benefits	benefit	NOUN
taxlaw-2862	839	23	of	of	ADP
taxlaw-2862	839	24	vat	vat	NOUN
taxlaw-2862	839	25	49	49	NUM
taxlaw-2862	839	26	-	-	SYM
taxlaw-2862	839	27	57	57	NUM
taxlaw-2862	839	28	(	(	PUNCT
taxlaw-2862	839	29	1981	1981	NUM
taxlaw-2862	839	30	)	)	PUNCT
taxlaw-2862	839	31	(	(	PUNCT
taxlaw-2862	839	32	in	in	ADP
taxlaw-2862	839	33	1977	1977	NUM
taxlaw-2862	839	34	the	the	DET
taxlaw-2862	839	35	registration	registration	NOUN
taxlaw-2862	839	36	threshold	threshold	NOUN
taxlaw-2862	839	37	was	be	AUX
taxlaw-2862	839	38	£	£	SYM
taxlaw-2862	839	39	18,000	18,000	NUM
taxlaw-2862	839	40	,	,	PUNCT
taxlaw-2862	839	41	or	or	CCONJ
taxlaw-2862	839	42	approximately	approximately	ADV
taxlaw-2862	839	43	£	£	SYM
taxlaw-2862	839	44	117,000	117,000	NUM
taxlaw-2862	839	45	in	in	ADP
taxlaw-2862	839	46	2017	2017	NUM
taxlaw-2862	839	47	dollars	dollar	NOUN
taxlaw-2862	839	48	)	)	PUNCT
taxlaw-2862	839	49	.	.	PUNCT
taxlaw-2862	840	1	192	192	NUM
taxlaw-2862	841	1	i	i	PRON
taxlaw-2862	841	2	d.	d.	PROPN
taxlaw-2862	841	3	see	see	VERB
taxlaw-2862	841	4	also	also	ADV
taxlaw-2862	841	5	chris	chris	PROPN
taxlaw-2862	841	6	evans	evans	PROPN
taxlaw-2862	841	7	,	,	PUNCT
taxlaw-2862	841	8	studying	study	VERB
taxlaw-2862	841	9	the	the	DET
taxlaw-2862	841	10	studies	study	NOUN
taxlaw-2862	841	11	:	:	PUNCT
taxlaw-2862	841	12	an	an	DET
taxlaw-2862	841	13	overview	overview	NOUN
taxlaw-2862	841	14	of	of	ADP
taxlaw-2862	841	15	recent	recent	ADJ
taxlaw-2862	841	16	research	research	NOUN
taxlaw-2862	841	17	into	into	ADP
taxlaw-2862	841	18	taxation	taxation	NOUN
taxlaw-2862	841	19	operating	operating	NOUN
taxlaw-2862	841	20	costs	cost	NOUN
taxlaw-2862	841	21	,	,	PUNCT
taxlaw-2862	841	22	1	1	NUM
taxlaw-2862	841	23	ejournal	ejournal	NOUN
taxlaw-2862	841	24	of	of	ADP
taxlaw-2862	841	25	tax	tax	NOUN
taxlaw-2862	841	26	res	re	NOUN
taxlaw-2862	841	27	.	.	PROPN
taxlaw-2862	841	28	64	64	NUM
taxlaw-2862	841	29	,	,	PUNCT
taxlaw-2862	841	30	84	84	NUM
taxlaw-2862	841	31	-	-	SYM
taxlaw-2862	841	32	85	85	NUM
taxlaw-2862	841	33	(	(	PUNCT
taxlaw-2862	841	34	2003	2003	NUM
taxlaw-2862	841	35	)	)	PUNCT
taxlaw-2862	842	1	[	[	X
taxlaw-2862	842	2	hereinafter	hereinafter	NOUN
taxlaw-2862	842	3	evans	evan	NOUN
taxlaw-2862	842	4	,	,	PUNCT
taxlaw-2862	842	5	studying	study	VERB
taxlaw-2862	842	6	]	]	PUNCT
taxlaw-2862	842	7	(	(	PUNCT
taxlaw-2862	842	8	summarizing	summarize	VERB
taxlaw-2862	842	9	the	the	DET
taxlaw-2862	842	10	study	study	NOUN
taxlaw-2862	842	11	’s	’s	PART
taxlaw-2862	842	12	major	major	ADJ
taxlaw-2862	842	13	outcomes	outcome	NOUN
taxlaw-2862	842	14	as	as	ADP
taxlaw-2862	842	15	part	part	NOUN
taxlaw-2862	842	16	of	of	ADP
taxlaw-2862	842	17	a	a	DET
taxlaw-2862	842	18	systematic	systematic	ADJ
taxlaw-2862	842	19	literature	literature	NOUN
taxlaw-2862	842	20	review	review	NOUN
taxlaw-2862	842	21	of	of	ADP
taxlaw-2862	842	22	studies	study	NOUN
taxlaw-2862	842	23	addressing	address	VERB
taxlaw-2862	842	24	tax	tax	NOUN
taxlaw-2862	842	25	compliance	compliance	NOUN
taxlaw-2862	842	26	and	and	CCONJ
taxlaw-2862	842	27	administrative	administrative	ADJ
taxlaw-2862	842	28	costs	cost	NOUN
taxlaw-2862	842	29	)	)	PUNCT
taxlaw-2862	842	30	.	.	PUNCT
taxlaw-2862	843	1	193	193	NUM
taxlaw-2862	843	2	see	see	VERB
taxlaw-2862	843	3	evans	evan	NOUN
taxlaw-2862	843	4	,	,	PUNCT
taxlaw-2862	843	5	studying	study	VERB
taxlaw-2862	843	6	,	,	PUNCT
taxlaw-2862	843	7	supra	supra	PROPN
taxlaw-2862	843	8	note	note	NOUN
taxlaw-2862	843	9	192	192	NUM
taxlaw-2862	843	10	,	,	PUNCT
taxlaw-2862	843	11	at	at	ADP
taxlaw-2862	843	12	57	57	NUM
taxlaw-2862	843	13	.	.	PUNCT
taxlaw-2862	843	14	194	194	NUM
taxlaw-2862	844	1	i	i	PRON
taxlaw-2862	844	2	d.	d.	PROPN
taxlaw-2862	844	3	at	at	ADP
taxlaw-2862	844	4	49	49	NUM
taxlaw-2862	844	5	.	.	PUNCT
taxlaw-2862	845	1	see	see	VERB
taxlaw-2862	845	2	also	also	ADV
taxlaw-2862	845	3	turnier	turnier	NOUN
taxlaw-2862	845	4	,	,	PUNCT
taxlaw-2862	845	5	designing	designing	NOUN
taxlaw-2862	845	6	,	,	PUNCT
taxlaw-2862	845	7	supra	supra	PROPN
taxlaw-2862	845	8	note	note	NOUN
taxlaw-2862	845	9	13	13	NUM
taxlaw-2862	845	10	,	,	PUNCT
taxlaw-2862	845	11	at	at	ADP
taxlaw-2862	845	12	458	458	NUM
taxlaw-2862	845	13	-	-	SYM
taxlaw-2862	845	14	60	60	NUM
taxlaw-2862	845	15	(	(	PUNCT
taxlaw-2862	845	16	discussing	discuss	VERB
taxlaw-2862	845	17	the	the	DET
taxlaw-2862	845	18	high	high	ADJ
taxlaw-2862	845	19	rate	rate	NOUN
taxlaw-2862	845	20	of	of	ADP
taxlaw-2862	845	21	voluntary	voluntary	ADJ
taxlaw-2862	845	22	registration	registration	NOUN
taxlaw-2862	845	23	for	for	ADP
taxlaw-2862	845	24	the	the	DET
taxlaw-2862	845	25	uk	uk	PROPN
taxlaw-2862	845	26	vat	vat	NOUN
taxlaw-2862	845	27	,	,	PUNCT
taxlaw-2862	845	28	even	even	ADV
taxlaw-2862	845	29	at	at	ADP
taxlaw-2862	845	30	a	a	DET
taxlaw-2862	845	31	very	very	ADV
taxlaw-2862	845	32	low	low	ADJ
taxlaw-2862	845	33	threshold	threshold	NOUN
taxlaw-2862	845	34	;	;	PUNCT
taxlaw-2862	845	35	200,000	200,000	NUM
taxlaw-2862	845	36	out	out	ADP
taxlaw-2862	845	37	of	of	ADP
taxlaw-2862	845	38	a	a	DET
taxlaw-2862	845	39	total	total	NOUN
taxlaw-2862	845	40	of	of	ADP
taxlaw-2862	845	41	1.25	1.25	NUM
taxlaw-2862	845	42	million	million	NUM
taxlaw-2862	845	43	registered	registered	ADJ
taxlaw-2862	845	44	vendors	vendor	NOUN
taxlaw-2862	845	45	,	,	PUNCT
taxlaw-2862	845	46	or	or	CCONJ
taxlaw-2862	845	47	16	16	NUM
taxlaw-2862	845	48	%	%	NOUN
taxlaw-2862	845	49	,	,	PUNCT
taxlaw-2862	845	50	voluntarily	voluntarily	ADV
taxlaw-2862	845	51	registered	register	VERB
taxlaw-2862	845	52	.	.	PUNCT
taxlaw-2862	846	1	however	however	ADV
taxlaw-2862	846	2	,	,	PUNCT
taxlaw-2862	846	3	these	these	DET
taxlaw-2862	846	4	voluntary	voluntary	ADJ
taxlaw-2862	846	5	registrants	registrant	NOUN
taxlaw-2862	846	6	generated	generate	VERB
taxlaw-2862	846	7	only	only	ADV
taxlaw-2862	846	8	two	two	NUM
taxlaw-2862	846	9	tenths	tenth	NOUN
taxlaw-2862	846	10	of	of	ADP
taxlaw-2862	846	11	one	one	NUM
taxlaw-2862	846	12	percent	percent	NOUN
taxlaw-2862	846	13	of	of	ADP
taxlaw-2862	846	14	all	all	DET
taxlaw-2862	846	15	vat	vat	NOUN
taxlaw-2862	846	16	receipts	receipt	NOUN
taxlaw-2862	846	17	while	while	SCONJ
taxlaw-2862	846	18	imposing	impose	VERB
taxlaw-2862	846	19	high	high	ADJ
taxlaw-2862	846	20	administrative	administrative	ADJ
taxlaw-2862	846	21	costs	cost	NOUN
taxlaw-2862	846	22	on	on	ADP
taxlaw-2862	846	23	the	the	DET
taxlaw-2862	846	24	exchequer	exchequer	NOUN
taxlaw-2862	846	25	)	)	PUNCT
taxlaw-2862	846	26	.	.	PUNCT
taxlaw-2862	847	1	195	195	NUM
taxlaw-2862	847	2	see	see	VERB
taxlaw-2862	847	3	sandford	sandford	PROPN
taxlaw-2862	847	4	et	et	PROPN
taxlaw-2862	847	5	al	al	PROPN
taxlaw-2862	847	6	.	.	PROPN
taxlaw-2862	847	7	,	,	PUNCT
taxlaw-2862	847	8	administrative	administrative	ADJ
taxlaw-2862	847	9	,	,	PUNCT
taxlaw-2862	847	10	supra	supra	PROPN
taxlaw-2862	847	11	note	note	NOUN
taxlaw-2862	847	12	187	187	NUM
taxlaw-2862	847	13	.	.	PUNCT
taxlaw-2862	848	1	196	196	NUM
taxlaw-2862	848	2	see	see	VERB
taxlaw-2862	848	3	national	national	ADJ
taxlaw-2862	848	4	audit	audit	NOUN
taxlaw-2862	848	5	office	office	NOUN
taxlaw-2862	848	6	,	,	PUNCT
taxlaw-2862	848	7	hm	hm	INTJ
taxlaw-2862	848	8	customs	custom	NOUN
taxlaw-2862	848	9	and	and	CCONJ
taxlaw-2862	848	10	excise	excise	NOUN
taxlaw-2862	848	11	:	:	PUNCT
taxlaw-2862	848	12	cost	cost	NOUN
taxlaw-2862	848	13	to	to	ADP
taxlaw-2862	848	14	business	business	NOUN
taxlaw-2862	848	15	of	of	ADP
taxlaw-2862	848	16	complying	comply	VERB
taxlaw-2862	848	17	with	with	ADP
taxlaw-2862	848	18	vat	vat	NOUN
taxlaw-2862	848	19	requirements	requirement	NOUN
taxlaw-2862	848	20	22	22	NUM
taxlaw-2862	848	21	(	(	PUNCT
taxlaw-2862	848	22	1994	1994	NUM
taxlaw-2862	848	23	)	)	PUNCT
taxlaw-2862	848	24	(	(	PUNCT
taxlaw-2862	848	25	“	"	PUNCT
taxlaw-2862	848	26	the	the	DET
taxlaw-2862	848	27	main	main	ADJ
taxlaw-2862	848	28	message	message	NOUN
taxlaw-2862	848	29	of	of	ADP
taxlaw-2862	848	30	compliance	compliance	NOUN
taxlaw-2862	848	31	costs	cost	NOUN
taxlaw-2862	848	32	in	in	ADP
taxlaw-2862	848	33	relation	relation	NOUN
taxlaw-2862	848	34	to	to	ADP
taxlaw-2862	848	35	trader	trader	NOUN
taxlaw-2862	848	36	turnover	turnover	NOUN
taxlaw-2862	848	37	is	be	AUX
taxlaw-2862	848	38	broadly	broadly	ADV
taxlaw-2862	848	39	consistent	consistent	ADJ
taxlaw-2862	848	40	in	in	ADP
taxlaw-2862	848	41	all	all	DET
taxlaw-2862	848	42	five	five	NUM
taxlaw-2862	848	43	countries	country	NOUN
taxlaw-2862	848	44	:	:	PUNCT
taxlaw-2862	848	45	the	the	DET
taxlaw-2862	848	46	smallest	small	ADJ
taxlaw-2862	848	47	traders	trader	NOUN
taxlaw-2862	848	48	incur	incur	VERB
taxlaw-2862	848	49	proportionately	proportionately	ADV
taxlaw-2862	848	50	the	the	DET
taxlaw-2862	848	51	greatest	great	ADJ
taxlaw-2862	848	52	costs	cost	NOUN
taxlaw-2862	848	53	”	"	PUNCT
taxlaw-2862	848	54	)	)	PUNCT
taxlaw-2862	848	55	.	.	PUNCT
taxlaw-2862	849	1	197	197	NUM
taxlaw-2862	849	2	see	see	VERB
taxlaw-2862	849	3	g.	g.	PROPN
taxlaw-2862	849	4	bannock	bannock	PROPN
taxlaw-2862	849	5	&	&	CCONJ
taxlaw-2862	849	6	h.	h.	PROPN
taxlaw-2862	849	7	albach	albach	PROPN
taxlaw-2862	849	8	,	,	PUNCT
taxlaw-2862	849	9	the	the	DET
taxlaw-2862	849	10	compliance	compliance	NOUN
taxlaw-2862	849	11	costs	cost	NOUN
taxlaw-2862	849	12	of	of	ADP
taxlaw-2862	849	13	vat	vat	NOUN
taxlaw-2862	849	14	for	for	ADP
taxlaw-2862	849	15	smaller	small	ADJ
taxlaw-2862	849	16	firms	firm	NOUN
taxlaw-2862	849	17	in	in	ADP
taxlaw-2862	849	18	britain	britain	PROPN
taxlaw-2862	849	19	and	and	CCONJ
taxlaw-2862	849	20	west	west	PROPN
taxlaw-2862	849	21	germany	germany	PROPN
taxlaw-2862	849	22	,	,	PUNCT
taxlaw-2862	849	23	in	in	ADP
taxlaw-2862	849	24	governments	government	NOUN
taxlaw-2862	849	25	and	and	CCONJ
taxlaw-2862	849	26	small	small	ADJ
taxlaw-2862	849	27	business	business	NOUN
taxlaw-2862	849	28	182	182	NUM
taxlaw-2862	849	29	(	(	PUNCT
taxlaw-2862	849	30	g.	g.	PROPN
taxlaw-2862	849	31	bannock	bannock	PROPN
taxlaw-2862	849	32	&	&	CCONJ
taxlaw-2862	849	33	a.	a.	PROPN
taxlaw-2862	849	34	peacock	peacock	PROPN
taxlaw-2862	849	35	eds	eds	PROPN
taxlaw-2862	849	36	.	.	PROPN
taxlaw-2862	849	37	,	,	PUNCT
taxlaw-2862	849	38	1989	1989	NUM
taxlaw-2862	849	39	)	)	PUNCT
taxlaw-2862	849	40	.	.	PUNCT
taxlaw-2862	850	1	see	see	VERB
taxlaw-2862	850	2	also	also	ADV
taxlaw-2862	850	3	evans	evan	NOUN
taxlaw-2862	850	4	,	,	PUNCT
taxlaw-2862	850	5	studying	study	VERB
taxlaw-2862	850	6	,	,	PUNCT
taxlaw-2862	850	7	supra	supra	PROPN
taxlaw-2862	850	8	note	note	NOUN
taxlaw-2862	850	9	192	192	NUM
taxlaw-2862	850	10	,	,	PUNCT
taxlaw-2862	850	11	at	at	ADP
taxlaw-2862	850	12	84	84	NUM
taxlaw-2862	850	13	-	-	SYM
taxlaw-2862	850	14	85	85	NUM
taxlaw-2862	850	15	(	(	PUNCT
taxlaw-2862	850	16	summarizing	summarize	VERB
taxlaw-2862	850	17	the	the	DET
taxlaw-2862	850	18	study	study	NOUN
taxlaw-2862	850	19	’s	’s	PART
taxlaw-2862	850	20	major	major	ADJ
taxlaw-2862	850	21	outcome	outcome	NOUN
taxlaw-2862	850	22	as	as	ADP
taxlaw-2862	850	23	part	part	NOUN
taxlaw-2862	850	24	of	of	ADP
taxlaw-2862	850	25	a	a	DET
taxlaw-2862	850	26	systematic	systematic	ADJ
taxlaw-2862	850	27	2018	2018	NUM
taxlaw-2862	850	28	]	]	PUNCT
taxlaw-2862	850	29	on	on	ADP
taxlaw-2862	850	30	the	the	DET
taxlaw-2862	850	31	threshold	threshold	NOUN
taxlaw-2862	850	32	:	:	PUNCT
taxlaw-2862	850	33	smallness	smallness	NOUN
taxlaw-2862	850	34	and	and	CCONJ
taxlaw-2862	850	35	the	the	DET
taxlaw-2862	850	36	value	value	NOUN
taxlaw-2862	850	37	-	-	PUNCT
taxlaw-2862	850	38	added	add	VERB
taxlaw-2862	850	39	tax	tax	NOUN
taxlaw-2862	850	40	217	217	NUM
taxlaw-2862	850	41	robert	robert	PROPN
taxlaw-2862	850	42	e.	e.	PROPN
taxlaw-2862	850	43	plamondon	plamondon	PROPN
taxlaw-2862	850	44	’s	’s	PART
taxlaw-2862	850	45	1993	1993	NUM
taxlaw-2862	850	46	study	study	NOUN
taxlaw-2862	850	47	of	of	ADP
taxlaw-2862	850	48	compliance	compliance	NOUN
taxlaw-2862	850	49	costs	cost	NOUN
taxlaw-2862	850	50	of	of	ADP
taxlaw-2862	850	51	the	the	DET
taxlaw-2862	850	52	then	then	ADV
taxlaw-2862	850	53	-	-	PUNCT
taxlaw-2862	850	54	new	new	ADJ
taxlaw-2862	850	55	canadian	canadian	PROPN
taxlaw-2862	850	56	gst	gst	PROPN
taxlaw-2862	850	57	found	find	VERB
taxlaw-2862	850	58	that	that	SCONJ
taxlaw-2862	850	59	costs	cost	NOUN
taxlaw-2862	850	60	were	be	AUX
taxlaw-2862	850	61	lower	low	ADJ
taxlaw-2862	850	62	than	than	SCONJ
taxlaw-2862	850	63	expected	expect	VERB
taxlaw-2862	850	64	based	base	VERB
taxlaw-2862	850	65	on	on	ADP
taxlaw-2862	850	66	past	past	ADJ
taxlaw-2862	850	67	research	research	NOUN
taxlaw-2862	850	68	but	but	CCONJ
taxlaw-2862	850	69	were	be	AUX
taxlaw-2862	850	70	higher	high	ADJ
taxlaw-2862	850	71	for	for	ADP
taxlaw-2862	850	72	smaller	small	ADJ
taxlaw-2862	850	73	businesses.198	businesses.198	NOUN
taxlaw-2862	850	74	similarly	similarly	ADV
taxlaw-2862	850	75	,	,	PUNCT
taxlaw-2862	850	76	cedric	cedric	PROPN
taxlaw-2862	850	77	sandford	sandford	PROPN
taxlaw-2862	850	78	and	and	CCONJ
taxlaw-2862	850	79	john	john	PROPN
taxlaw-2862	850	80	hasseldine	hasseldine	PROPN
taxlaw-2862	850	81	’s	’s	PART
taxlaw-2862	850	82	survey	survey	NOUN
taxlaw-2862	850	83	of	of	ADP
taxlaw-2862	850	84	businesses	business	NOUN
taxlaw-2862	850	85	in	in	ADP
taxlaw-2862	850	86	new	new	PROPN
taxlaw-2862	850	87	zealand	zealand	PROPN
taxlaw-2862	850	88	found	find	VERB
taxlaw-2862	850	89	that	that	SCONJ
taxlaw-2862	850	90	vat	vat	NOUN
taxlaw-2862	850	91	compliance	compliance	NOUN
taxlaw-2862	850	92	disproportionately	disproportionately	ADV
taxlaw-2862	850	93	burdened	burden	VERB
taxlaw-2862	850	94	smaller	small	ADJ
taxlaw-2862	850	95	businesses.199	businesses.199	NOUN
taxlaw-2862	850	96	the	the	DET
taxlaw-2862	850	97	united	united	PROPN
taxlaw-2862	850	98	states	states	PROPN
taxlaw-2862	850	99	general	general	PROPN
taxlaw-2862	850	100	accounting	accounting	PROPN
taxlaw-2862	850	101	office	office	NOUN
taxlaw-2862	850	102	,	,	PUNCT
taxlaw-2862	850	103	in	in	ADP
taxlaw-2862	850	104	its	its	PRON
taxlaw-2862	850	105	review	review	NOUN
taxlaw-2862	850	106	of	of	ADP
taxlaw-2862	850	107	the	the	DET
taxlaw-2862	850	108	feasibility	feasibility	NOUN
taxlaw-2862	850	109	of	of	ADP
taxlaw-2862	850	110	adopting	adopt	VERB
taxlaw-2862	850	111	a	a	DET
taxlaw-2862	850	112	u.s	u.s	PROPN
taxlaw-2862	850	113	.	.	PROPN
taxlaw-2862	850	114	vat	vat	NOUN
taxlaw-2862	850	115	,	,	PUNCT
taxlaw-2862	850	116	emphasized	emphasize	VERB
taxlaw-2862	850	117	one	one	NUM
taxlaw-2862	850	118	of	of	ADP
taxlaw-2862	850	119	this	this	DET
taxlaw-2862	850	120	study	study	NOUN
taxlaw-2862	850	121	’s	’s	PART
taxlaw-2862	850	122	most	most	ADV
taxlaw-2862	850	123	shocking	shocking	ADJ
taxlaw-2862	850	124	findings	finding	NOUN
taxlaw-2862	850	125	:	:	PUNCT
taxlaw-2862	850	126	“	"	PUNCT
taxlaw-2862	850	127	[	[	X
taxlaw-2862	850	128	b]usinesses	b]usinesse	VERB
taxlaw-2862	850	129	with	with	ADP
taxlaw-2862	850	130	annual	annual	ADJ
taxlaw-2862	850	131	gross	gross	ADJ
taxlaw-2862	850	132	receipts	receipt	NOUN
taxlaw-2862	850	133	under	under	ADP
taxlaw-2862	850	134	about	about	ADP
taxlaw-2862	850	135	us	we	PRON
taxlaw-2862	850	136	$	$	SYM
taxlaw-2862	850	137	16,000	16,000	NUM
taxlaw-2862	850	138	spent	spend	VERB
taxlaw-2862	850	139	500	500	NUM
taxlaw-2862	850	140	times	time	NOUN
taxlaw-2862	850	141	as	as	ADV
taxlaw-2862	850	142	much	much	ADV
taxlaw-2862	850	143	(	(	PUNCT
taxlaw-2862	850	144	as	as	ADP
taxlaw-2862	850	145	a	a	DET
taxlaw-2862	850	146	percentage	percentage	NOUN
taxlaw-2862	850	147	of	of	ADP
taxlaw-2862	850	148	sales	sale	NOUN
taxlaw-2862	850	149	)	)	PUNCT
taxlaw-2862	850	150	to	to	PART
taxlaw-2862	850	151	comply	comply	VERB
taxlaw-2862	850	152	with	with	ADP
taxlaw-2862	850	153	the	the	DET
taxlaw-2862	850	154	new	new	PROPN
taxlaw-2862	850	155	zealand	zealand	PROPN
taxlaw-2862	850	156	goods	good	NOUN
taxlaw-2862	850	157	and	and	CCONJ
taxlaw-2862	850	158	services	service	NOUN
taxlaw-2862	850	159	tax	tax	NOUN
taxlaw-2862	850	160	as	as	ADP
taxlaw-2862	850	161	a	a	DET
taxlaw-2862	850	162	firm	firm	NOUN
taxlaw-2862	850	163	with	with	ADP
taxlaw-2862	850	164	annual	annual	ADJ
taxlaw-2862	850	165	gross	gross	ADJ
taxlaw-2862	850	166	receipts	receipt	NOUN
taxlaw-2862	850	167	over	over	ADP
taxlaw-2862	850	168	about	about	ADP
taxlaw-2862	850	169	us	we	PRON
taxlaw-2862	850	170	$	$	SYM
taxlaw-2862	850	171	27	27	NUM
taxlaw-2862	850	172	million	million	NUM
taxlaw-2862	850	173	.	.	PUNCT
taxlaw-2862	850	174	”200	”200	PUNCT
taxlaw-2862	851	1	in	in	ADP
taxlaw-2862	851	2	his	his	PRON
taxlaw-2862	851	3	review	review	NOUN
taxlaw-2862	851	4	and	and	CCONJ
taxlaw-2862	851	5	comment	comment	VERB
taxlaw-2862	851	6	on	on	ADP
taxlaw-2862	851	7	these	these	DET
taxlaw-2862	851	8	and	and	CCONJ
taxlaw-2862	851	9	other	other	ADJ
taxlaw-2862	851	10	circa-1990s	circa-1990s	NOUN
taxlaw-2862	851	11	studies	study	NOUN
taxlaw-2862	851	12	,	,	PUNCT
taxlaw-2862	851	13	sandford	sandford	PROPN
taxlaw-2862	851	14	concluded	conclude	VERB
taxlaw-2862	851	15	that	that	SCONJ
taxlaw-2862	851	16	“	"	PUNCT
taxlaw-2862	851	17	[	[	X
taxlaw-2862	851	18	t]he	t]he	ADV
taxlaw-2862	851	19	essential	essential	ADJ
taxlaw-2862	851	20	issue	issue	NOUN
taxlaw-2862	851	21	in	in	ADP
taxlaw-2862	851	22	minimizing	minimize	VERB
taxlaw-2862	851	23	the	the	DET
taxlaw-2862	851	24	compliance	compliance	NOUN
taxlaw-2862	851	25	costs	cost	NOUN
taxlaw-2862	851	26	of	of	ADP
taxlaw-2862	851	27	a	a	DET
taxlaw-2862	851	28	gst	gst	NOUN
taxlaw-2862	851	29	/	/	SYM
taxlaw-2862	851	30	vat	vat	NOUN
taxlaw-2862	851	31	is	be	AUX
taxlaw-2862	851	32	that	that	PRON
taxlaw-2862	851	33	of	of	ADP
taxlaw-2862	851	34	easing	ease	VERB
taxlaw-2862	851	35	the	the	DET
taxlaw-2862	851	36	burden	burden	NOUN
taxlaw-2862	851	37	on	on	ADP
taxlaw-2862	851	38	small	small	ADJ
taxlaw-2862	851	39	businesses	business	NOUN
taxlaw-2862	851	40	.	.	PUNCT
taxlaw-2862	852	1	”201	”201	ADV
taxlaw-2862	852	2	more	more	ADV
taxlaw-2862	852	3	recently	recently	ADV
taxlaw-2862	852	4	,	,	PUNCT
taxlaw-2862	852	5	john	john	PROPN
taxlaw-2862	852	6	hasseldine	hasseldine	PROPN
taxlaw-2862	852	7	and	and	CCONJ
taxlaw-2862	852	8	ann	ann	PROPN
taxlaw-2862	852	9	hansford	hansford	PROPN
taxlaw-2862	852	10	collected	collect	VERB
taxlaw-2862	852	11	data	datum	NOUN
taxlaw-2862	852	12	on	on	ADP
taxlaw-2862	852	13	the	the	DET
taxlaw-2862	852	14	uk	uk	PROPN
taxlaw-2862	852	15	vat	vat	NOUN
taxlaw-2862	852	16	through	through	ADP
taxlaw-2862	852	17	a	a	DET
taxlaw-2862	852	18	postal	postal	ADJ
taxlaw-2862	852	19	questionnaire	questionnaire	NOUN
taxlaw-2862	852	20	distributed	distribute	VERB
taxlaw-2862	852	21	to	to	ADP
taxlaw-2862	852	22	a	a	DET
taxlaw-2862	852	23	sample	sample	NOUN
taxlaw-2862	852	24	of	of	ADP
taxlaw-2862	852	25	about	about	ADP
taxlaw-2862	852	26	6,000	6,000	NUM
taxlaw-2862	852	27	businesses.202	businesses.202	PROPN
taxlaw-2862	852	28	unlike	unlike	ADP
taxlaw-2862	852	29	previous	previous	ADJ
taxlaw-2862	852	30	studies	study	NOUN
taxlaw-2862	852	31	,	,	PUNCT
taxlaw-2862	852	32	they	they	PRON
taxlaw-2862	852	33	measured	measure	VERB
taxlaw-2862	852	34	core	core	NOUN
taxlaw-2862	852	35	costs	cost	NOUN
taxlaw-2862	852	36	(	(	PUNCT
taxlaw-2862	852	37	“	"	PUNCT
taxlaw-2862	852	38	internal	internal	ADJ
taxlaw-2862	852	39	staff	staff	NOUN
taxlaw-2862	852	40	costs	cost	NOUN
taxlaw-2862	852	41	and	and	CCONJ
taxlaw-2862	852	42	in	in	ADP
taxlaw-2862	852	43	-	-	PUNCT
taxlaw-2862	852	44	house	house	NOUN
taxlaw-2862	852	45	and	and	CCONJ
taxlaw-2862	852	46	external	external	ADJ
taxlaw-2862	852	47	advice	advice	NOUN
taxlaw-2862	852	48	…	…	PUNCT
taxlaw-2862	852	49	for	for	ADP
taxlaw-2862	852	50	routine	routine	ADJ
taxlaw-2862	852	51	vat	vat	NOUN
taxlaw-2862	852	52	administration	administration	NOUN
taxlaw-2862	852	53	,	,	PUNCT
taxlaw-2862	852	54	preparing	prepare	VERB
taxlaw-2862	852	55	for	for	ADP
taxlaw-2862	852	56	and	and	CCONJ
taxlaw-2862	852	57	receiving	receive	VERB
taxlaw-2862	852	58	visits	visit	NOUN
taxlaw-2862	852	59	from	from	ADP
taxlaw-2862	852	60	hm	hm	INTJ
taxlaw-2862	852	61	customs	customs	PROPN
taxlaw-2862	852	62	&	&	CCONJ
taxlaw-2862	852	63	excise	excise	PROPN
taxlaw-2862	852	64	,	,	PUNCT
taxlaw-2862	852	65	learning	learn	VERB
taxlaw-2862	852	66	about	about	ADP
taxlaw-2862	852	67	vat	vat	NOUN
taxlaw-2862	852	68	rules	rule	NOUN
taxlaw-2862	852	69	and	and	CCONJ
taxlaw-2862	852	70	communicating	communicate	VERB
taxlaw-2862	852	71	with	with	ADP
taxlaw-2862	852	72	hm	hm	INTJ
taxlaw-2862	852	73	customs	customs	PROPN
taxlaw-2862	852	74	&	&	CCONJ
taxlaw-2862	852	75	excise	excise	PROPN
taxlaw-2862	852	76	on	on	ADP
taxlaw-2862	852	77	routine	routine	ADJ
taxlaw-2862	852	78	vat	vat	NOUN
taxlaw-2862	852	79	matters	matter	NOUN
taxlaw-2862	852	80	”	"	PUNCT
taxlaw-2862	852	81	)	)	PUNCT
taxlaw-2862	852	82	separately	separately	ADV
taxlaw-2862	852	83	from	from	ADP
taxlaw-2862	852	84	total	total	ADJ
taxlaw-2862	852	85	costs	cost	NOUN
taxlaw-2862	852	86	(	(	PUNCT
taxlaw-2862	852	87	including	include	VERB
taxlaw-2862	852	88	“	"	PUNCT
taxlaw-2862	852	89	planning	planning	NOUN
taxlaw-2862	852	90	,	,	PUNCT
taxlaw-2862	852	91	oneoff	oneoff	ADJ
taxlaw-2862	852	92	vat	vat	NOUN
taxlaw-2862	852	93	advice	advice	NOUN
taxlaw-2862	852	94	and	and	CCONJ
taxlaw-2862	852	95	other	other	ADJ
taxlaw-2862	852	96	expenses	expense	NOUN
taxlaw-2862	852	97	such	such	ADJ
taxlaw-2862	852	98	as	as	ADP
taxlaw-2862	852	99	software	software	NOUN
taxlaw-2862	852	100	and	and	CCONJ
taxlaw-2862	852	101	other	other	ADJ
taxlaw-2862	852	102	vat	vat	NOUN
taxlaw-2862	852	103	overheads	overhead	NOUN
taxlaw-2862	852	104	…	…	SYM
taxlaw-2862	852	105	total	total	ADJ
taxlaw-2862	852	106	costs	cost	NOUN
taxlaw-2862	852	107	may	may	AUX
taxlaw-2862	852	108	have	have	VERB
taxlaw-2862	852	109	a	a	DET
taxlaw-2862	852	110	voluntary	voluntary	ADJ
taxlaw-2862	852	111	element	element	NOUN
taxlaw-2862	852	112	such	such	ADJ
taxlaw-2862	852	113	as	as	ADP
taxlaw-2862	852	114	costs	cost	NOUN
taxlaw-2862	852	115	incurred	incur	VERB
taxlaw-2862	852	116	for	for	ADP
taxlaw-2862	852	117	vat	vat	NOUN
taxlaw-2862	852	118	planning	planning	NOUN
taxlaw-2862	852	119	purposes”).203	purposes”).203	PUNCT
taxlaw-2862	852	120	they	they	PRON
taxlaw-2862	852	121	found	find	VERB
taxlaw-2862	852	122	both	both	DET
taxlaw-2862	852	123	cost	cost	NOUN
taxlaw-2862	852	124	components	component	NOUN
taxlaw-2862	852	125	were	be	AUX
taxlaw-2862	852	126	increasing	increase	VERB
taxlaw-2862	852	127	in	in	ADP
taxlaw-2862	852	128	the	the	DET
taxlaw-2862	852	129	turnover	turnover	NOUN
taxlaw-2862	852	130	and	and	CCONJ
taxlaw-2862	852	131	number	number	NOUN
taxlaw-2862	852	132	of	of	ADP
taxlaw-2862	852	133	employees	employee	NOUN
taxlaw-2862	852	134	of	of	ADP
taxlaw-2862	852	135	the	the	DET
taxlaw-2862	852	136	business	business	NOUN
taxlaw-2862	852	137	,	,	PUNCT
taxlaw-2862	852	138	suggesting	suggest	VERB
taxlaw-2862	852	139	perhaps	perhaps	ADV
taxlaw-2862	852	140	less	less	ADJ
taxlaw-2862	852	141	regressivity	regressivity	NOUN
taxlaw-2862	852	142	than	than	ADP
taxlaw-2862	852	143	prior	prior	ADJ
taxlaw-2862	852	144	studies	study	NOUN
taxlaw-2862	852	145	;	;	PUNCT
taxlaw-2862	852	146	however	however	ADV
taxlaw-2862	852	147	,	,	PUNCT
taxlaw-2862	852	148	the	the	DET
taxlaw-2862	852	149	rate	rate	NOUN
taxlaw-2862	852	150	of	of	ADP
taxlaw-2862	852	151	increase	increase	NOUN
taxlaw-2862	852	152	in	in	ADP
taxlaw-2862	852	153	size	size	NOUN
taxlaw-2862	852	154	was	be	AUX
taxlaw-2862	852	155	not	not	PART
taxlaw-2862	852	156	specified.204	specified.204	NOUN
taxlaw-2862	852	157	they	they	PRON
taxlaw-2862	852	158	also	also	ADV
taxlaw-2862	852	159	found	find	VERB
taxlaw-2862	852	160	a	a	DET
taxlaw-2862	852	161	mildly	mildly	ADV
taxlaw-2862	852	162	significant	significant	ADJ
taxlaw-2862	852	163	effect	effect	NOUN
taxlaw-2862	852	164	of	of	ADP
taxlaw-2862	852	165	being	be	AUX
taxlaw-2862	852	166	a	a	DET
taxlaw-2862	852	167	new	new	ADJ
taxlaw-2862	852	168	business	business	NOUN
taxlaw-2862	852	169	on	on	ADP
taxlaw-2862	852	170	both	both	DET
taxlaw-2862	852	171	measures	measure	NOUN
taxlaw-2862	852	172	of	of	ADP
taxlaw-2862	852	173	compliance	compliance	NOUN
taxlaw-2862	852	174	costs.205	costs.205	NOUN
taxlaw-2862	852	175	there	there	ADV
taxlaw-2862	852	176	have	have	AUX
taxlaw-2862	852	177	also	also	ADV
taxlaw-2862	852	178	been	be	AUX
taxlaw-2862	852	179	several	several	ADJ
taxlaw-2862	852	180	studies	study	NOUN
taxlaw-2862	852	181	focused	focus	VERB
taxlaw-2862	852	182	on	on	ADP
taxlaw-2862	852	183	the	the	DET
taxlaw-2862	852	184	adoption	adoption	NOUN
taxlaw-2862	852	185	in	in	ADP
taxlaw-2862	852	186	2000	2000	NUM
taxlaw-2862	852	187	of	of	ADP
taxlaw-2862	852	188	new	new	ADJ
taxlaw-2862	852	189	goods	good	NOUN
taxlaw-2862	852	190	and	and	CCONJ
taxlaw-2862	852	191	services	service	NOUN
taxlaw-2862	852	192	tax	tax	NOUN
taxlaw-2862	852	193	as	as	ADP
taxlaw-2862	852	194	part	part	NOUN
taxlaw-2862	852	195	of	of	ADP
taxlaw-2862	852	196	a	a	DET
taxlaw-2862	852	197	package	package	NOUN
taxlaw-2862	852	198	of	of	ADP
taxlaw-2862	852	199	wider	wide	ADJ
taxlaw-2862	852	200	tax	tax	NOUN
taxlaw-2862	852	201	reforms	reform	NOUN
taxlaw-2862	852	202	in	in	ADP
taxlaw-2862	852	203	australia	australia	PROPN
taxlaw-2862	852	204	.	.	PUNCT
taxlaw-2862	853	1	nthati	nthati	PROPN
taxlaw-2862	853	2	literature	literature	PROPN
taxlaw-2862	853	3	review	review	PROPN
taxlaw-2862	853	4	of	of	ADP
taxlaw-2862	853	5	studies	study	NOUN
taxlaw-2862	853	6	addressing	address	VERB
taxlaw-2862	853	7	tax	tax	NOUN
taxlaw-2862	853	8	compliance	compliance	NOUN
taxlaw-2862	853	9	and	and	CCONJ
taxlaw-2862	853	10	administrative	administrative	ADJ
taxlaw-2862	853	11	costs	cost	NOUN
taxlaw-2862	853	12	)	)	PUNCT
taxlaw-2862	853	13	;	;	PUNCT
taxlaw-2862	853	14	sijbren	sijbren	PROPN
taxlaw-2862	853	15	cnossen	cnossen	PROPN
taxlaw-2862	853	16	,	,	PUNCT
taxlaw-2862	853	17	administrative	administrative	ADJ
taxlaw-2862	853	18	and	and	CCONJ
taxlaw-2862	853	19	compliance	compliance	NOUN
taxlaw-2862	853	20	costs	cost	NOUN
taxlaw-2862	853	21	of	of	ADP
taxlaw-2862	853	22	vat	vat	NOUN
taxlaw-2862	853	23	–	–	PUNCT
taxlaw-2862	853	24	a	a	DET
taxlaw-2862	853	25	review	review	NOUN
taxlaw-2862	853	26	of	of	ADP
taxlaw-2862	853	27	the	the	DET
taxlaw-2862	853	28	evidence	evidence	NOUN
taxlaw-2862	853	29	,	,	PUNCT
taxlaw-2862	853	30	8	8	NUM
taxlaw-2862	853	31	tax	tax	NOUN
taxlaw-2862	853	32	notes	note	NOUN
taxlaw-2862	853	33	int’l	int’l	NOUN
taxlaw-2862	853	34	1649	1649	NUM
taxlaw-2862	853	35	(	(	PUNCT
taxlaw-2862	853	36	1994	1994	NUM
taxlaw-2862	853	37	)	)	PUNCT
taxlaw-2862	853	38	.	.	PUNCT
taxlaw-2862	854	1	198	198	NUM
taxlaw-2862	854	2	see	see	VERB
taxlaw-2862	854	3	robert	robert	PROPN
taxlaw-2862	854	4	e.	e.	PROPN
taxlaw-2862	854	5	plamondon	plamondon	PROPN
taxlaw-2862	854	6	,	,	PUNCT
taxlaw-2862	854	7	gst	gst	NOUN
taxlaw-2862	854	8	compliance	compliance	NOUN
taxlaw-2862	854	9	costs	cost	NOUN
taxlaw-2862	854	10	for	for	ADP
taxlaw-2862	854	11	small	small	ADJ
taxlaw-2862	854	12	business	business	NOUN
taxlaw-2862	854	13	in	in	ADP
taxlaw-2862	854	14	canada	canada	PROPN
taxlaw-2862	854	15	:	:	PUNCT
taxlaw-2862	854	16	a	a	DET
taxlaw-2862	854	17	study	study	NOUN
taxlaw-2862	854	18	for	for	ADP
taxlaw-2862	854	19	the	the	DET
taxlaw-2862	854	20	,	,	PUNCT
taxlaw-2862	854	21	department	department	NOUN
taxlaw-2862	854	22	of	of	ADP
taxlaw-2862	854	23	finance	finance	NOUN
taxlaw-2862	854	24	,	,	PUNCT
taxlaw-2862	854	25	ottawa	ottawa	PROPN
taxlaw-2862	854	26	(	(	PUNCT
taxlaw-2862	854	27	1991	1991	NUM
taxlaw-2862	854	28	)	)	PUNCT
taxlaw-2862	854	29	(	(	PUNCT
taxlaw-2862	854	30	using	use	VERB
taxlaw-2862	854	31	qualitative	qualitative	ADJ
taxlaw-2862	854	32	techniques	technique	NOUN
taxlaw-2862	854	33	;	;	PUNCT
taxlaw-2862	854	34	200	200	NUM
taxlaw-2862	854	35	face	face	NOUN
taxlaw-2862	854	36	-	-	PUNCT
taxlaw-2862	854	37	to	to	ADP
taxlaw-2862	854	38	-	-	PUNCT
taxlaw-2862	854	39	face	face	NOUN
taxlaw-2862	854	40	interviews	interview	NOUN
taxlaw-2862	854	41	conducted	conduct	VERB
taxlaw-2862	854	42	by	by	ADP
taxlaw-2862	854	43	accountants	accountant	NOUN
taxlaw-2862	854	44	)	)	PUNCT
taxlaw-2862	854	45	.	.	PUNCT
taxlaw-2862	855	1	199	199	NUM
taxlaw-2862	855	2	see	see	VERB
taxlaw-2862	855	3	cedric	cedric	PROPN
taxlaw-2862	855	4	sandford	sandford	PROPN
taxlaw-2862	855	5	&	&	CCONJ
taxlaw-2862	855	6	john	john	PROPN
taxlaw-2862	855	7	hasseldine	hasseldine	PROPN
taxlaw-2862	855	8	,	,	PUNCT
taxlaw-2862	855	9	the	the	DET
taxlaw-2862	855	10	compliance	compliance	NOUN
taxlaw-2862	855	11	costs	cost	NOUN
taxlaw-2862	855	12	of	of	ADP
taxlaw-2862	855	13	business	business	NOUN
taxlaw-2862	855	14	taxes	taxis	NOUN
taxlaw-2862	855	15	in	in	ADP
taxlaw-2862	855	16	new	new	PROPN
taxlaw-2862	855	17	zealand	zealand	PROPN
taxlaw-2862	855	18	112	112	NUM
taxlaw-2862	855	19	-	-	SYM
taxlaw-2862	855	20	13	13	NUM
taxlaw-2862	855	21	(	(	PUNCT
taxlaw-2862	855	22	1992	1992	NUM
taxlaw-2862	855	23	)	)	PUNCT
taxlaw-2862	855	24	.	.	PUNCT
taxlaw-2862	856	1	200	200	NUM
taxlaw-2862	856	2	see	see	VERB
taxlaw-2862	856	3	u.s	u.s	PROPN
taxlaw-2862	856	4	.	.	PROPN
taxlaw-2862	856	5	gen	gen	PROPN
taxlaw-2862	856	6	.	.	PROPN
taxlaw-2862	856	7	accounting	accounting	PROPN
taxlaw-2862	856	8	office	office	PROPN
taxlaw-2862	856	9	,	,	PUNCT
taxlaw-2862	856	10	gao-93	gao-93	NOUN
taxlaw-2862	856	11	-	-	PUNCT
taxlaw-2862	856	12	78	78	NUM
taxlaw-2862	856	13	,	,	PUNCT
taxlaw-2862	856	14	value	value	NOUN
taxlaw-2862	856	15	-	-	PUNCT
taxlaw-2862	856	16	added	add	VERB
taxlaw-2862	856	17	tax	tax	NOUN
taxlaw-2862	856	18	:	:	PUNCT
taxlaw-2862	856	19	administrative	administrative	ADJ
taxlaw-2862	856	20	costs	cost	NOUN
taxlaw-2862	856	21	vary	vary	VERB
taxlaw-2862	856	22	with	with	ADP
taxlaw-2862	856	23	complexity	complexity	NOUN
taxlaw-2862	856	24	and	and	CCONJ
taxlaw-2862	856	25	number	number	NOUN
taxlaw-2862	856	26	of	of	ADP
taxlaw-2862	856	27	businesses	business	NOUN
taxlaw-2862	856	28	(	(	PUNCT
taxlaw-2862	856	29	1993	1993	NUM
taxlaw-2862	856	30	)	)	PUNCT
taxlaw-2862	856	31	,	,	PUNCT
taxlaw-2862	856	32	as	as	SCONJ
taxlaw-2862	856	33	cited	cite	VERB
taxlaw-2862	856	34	in	in	ADP
taxlaw-2862	856	35	alan	alan	PROPN
taxlaw-2862	856	36	schenk	schenk	PROPN
taxlaw-2862	856	37	,	,	PUNCT
taxlaw-2862	856	38	administrative	administrative	ADJ
taxlaw-2862	856	39	costs	cost	NOUN
taxlaw-2862	856	40	of	of	ADP
taxlaw-2862	856	41	a	a	DET
taxlaw-2862	856	42	u.s	u.s	PROPN
taxlaw-2862	856	43	.	.	PROPN
taxlaw-2862	856	44	value	value	NOUN
taxlaw-2862	856	45	-	-	PUNCT
taxlaw-2862	856	46	added	add	VERB
taxlaw-2862	856	47	tax	tax	NOUN
taxlaw-2862	856	48	:	:	PUNCT
taxlaw-2862	856	49	a	a	DET
taxlaw-2862	856	50	description	description	NOUN
taxlaw-2862	856	51	and	and	CCONJ
taxlaw-2862	856	52	analysis	analysis	NOUN
taxlaw-2862	856	53	of	of	ADP
taxlaw-2862	856	54	the	the	DET
taxlaw-2862	856	55	report	report	NOUN
taxlaw-2862	856	56	of	of	ADP
taxlaw-2862	856	57	the	the	DET
taxlaw-2862	856	58	united	united	PROPN
taxlaw-2862	856	59	states	states	PROPN
taxlaw-2862	856	60	general	general	PROPN
taxlaw-2862	856	61	accounting	accounting	PROPN
taxlaw-2862	856	62	office	office	NOUN
taxlaw-2862	856	63	,	,	PUNCT
taxlaw-2862	856	64	4	4	NUM
taxlaw-2862	856	65	int’l	int’l	NUM
taxlaw-2862	856	66	vat	vat	NOUN
taxlaw-2862	856	67	monitor	monitor	NOUN
taxlaw-2862	856	68	4	4	NUM
taxlaw-2862	856	69	(	(	PUNCT
taxlaw-2862	856	70	1993	1993	NUM
taxlaw-2862	856	71	)	)	PUNCT
taxlaw-2862	856	72	.	.	PUNCT
taxlaw-2862	857	1	201	201	NUM
taxlaw-2862	857	2	see	see	VERB
taxlaw-2862	857	3	sandford	sandford	PROPN
taxlaw-2862	857	4	,	,	PUNCT
taxlaw-2862	857	5	minimising	minimising	NOUN
taxlaw-2862	857	6	,	,	PUNCT
taxlaw-2862	857	7	supra	supra	PROPN
taxlaw-2862	857	8	note	note	NOUN
taxlaw-2862	857	9	82	82	NUM
taxlaw-2862	857	10	,	,	PUNCT
taxlaw-2862	857	11	at	at	ADP
taxlaw-2862	857	12	140	140	NUM
taxlaw-2862	857	13	.	.	PUNCT
taxlaw-2862	858	1	202	202	NUM
taxlaw-2862	858	2	see	see	VERB
taxlaw-2862	858	3	john	john	PROPN
taxlaw-2862	858	4	hasseldine	hasseldine	PROPN
taxlaw-2862	858	5	&	&	CCONJ
taxlaw-2862	858	6	ann	ann	PROPN
taxlaw-2862	858	7	hansford	hansford	PROPN
taxlaw-2862	858	8	,	,	PUNCT
taxlaw-2862	858	9	the	the	DET
taxlaw-2862	858	10	compliance	compliance	NOUN
taxlaw-2862	858	11	burden	burden	NOUN
taxlaw-2862	858	12	of	of	ADP
taxlaw-2862	858	13	the	the	DET
taxlaw-2862	858	14	vat	vat	NOUN
taxlaw-2862	858	15	:	:	PUNCT
taxlaw-2862	858	16	further	further	ADJ
taxlaw-2862	858	17	evidence	evidence	NOUN
taxlaw-2862	858	18	from	from	ADP
taxlaw-2862	858	19	the	the	DET
taxlaw-2862	858	20	uk	uk	PROPN
taxlaw-2862	858	21	,	,	PUNCT
taxlaw-2862	858	22	17	17	NUM
taxlaw-2862	858	23	austl	austl	NOUN
taxlaw-2862	858	24	.	.	PUNCT
taxlaw-2862	859	1	tax	tax	PROPN
taxlaw-2862	859	2	f.	f.	PROPN
taxlaw-2862	859	3	369	369	NUM
taxlaw-2862	859	4	,	,	PUNCT
taxlaw-2862	859	5	378	378	NUM
taxlaw-2862	859	6	-	-	SYM
taxlaw-2862	859	7	79	79	NUM
taxlaw-2862	859	8	(	(	PUNCT
taxlaw-2862	859	9	2002	2002	NUM
taxlaw-2862	859	10	)	)	PUNCT
taxlaw-2862	859	11	.	.	PUNCT
taxlaw-2862	860	1	203	203	NUM
taxlaw-2862	861	1	i	i	PRON
taxlaw-2862	861	2	d.	d.	PROPN
taxlaw-2862	861	3	at	at	ADP
taxlaw-2862	861	4	379	379	NUM
taxlaw-2862	861	5	.	.	PUNCT
taxlaw-2862	862	1	204	204	NUM
taxlaw-2862	863	1	i	i	PRON
taxlaw-2862	863	2	d.	d.	VERB
taxlaw-2862	863	3	at	at	ADP
taxlaw-2862	863	4	381	381	NUM
taxlaw-2862	863	5	-	-	SYM
taxlaw-2862	863	6	82	82	NUM
taxlaw-2862	863	7	,	,	PUNCT
taxlaw-2862	863	8	384	384	NUM
taxlaw-2862	863	9	.	.	PUNCT
taxlaw-2862	864	1	see	see	VERB
taxlaw-2862	864	2	also	also	ADV
taxlaw-2862	864	3	ann	ann	PROPN
taxlaw-2862	864	4	hansford	hansford	PROPN
taxlaw-2862	864	5	,	,	PUNCT
taxlaw-2862	864	6	john	john	PROPN
taxlaw-2862	864	7	hasseldine	hasseldine	PROPN
taxlaw-2862	864	8	&	&	CCONJ
taxlaw-2862	864	9	carole	carole	PROPN
taxlaw-2862	864	10	howorth	howorth	PROPN
taxlaw-2862	864	11	,	,	PUNCT
taxlaw-2862	864	12	factors	factor	NOUN
taxlaw-2862	864	13	affecting	affect	VERB
taxlaw-2862	864	14	the	the	DET
taxlaw-2862	864	15	costs	cost	NOUN
taxlaw-2862	864	16	of	of	ADP
taxlaw-2862	864	17	uk	uk	PROPN
taxlaw-2862	864	18	vat	vat	NOUN
taxlaw-2862	864	19	compliance	compliance	NOUN
taxlaw-2862	864	20	for	for	ADP
taxlaw-2862	864	21	small	small	ADJ
taxlaw-2862	864	22	and	and	CCONJ
taxlaw-2862	864	23	medium	medium	ADJ
taxlaw-2862	864	24	-	-	PUNCT
taxlaw-2862	864	25	sized	sized	ADJ
taxlaw-2862	864	26	enterprises	enterprise	NOUN
taxlaw-2862	864	27	,	,	PUNCT
taxlaw-2862	864	28	21	21	NUM
taxlaw-2862	864	29	env’t	env’t	NOUN
taxlaw-2862	864	30	&	&	CCONJ
taxlaw-2862	864	31	plan	plan	NOUN
taxlaw-2862	864	32	.	.	PUNCT
taxlaw-2862	865	1	c.	c.	NOUN
taxlaw-2862	865	2	:	:	PUNCT
taxlaw-2862	865	3	gov’t	gov’t	NOUN
taxlaw-2862	865	4	&	&	CCONJ
taxlaw-2862	865	5	pol’y	pol’y	NOUN
taxlaw-2862	865	6	479	479	NUM
taxlaw-2862	865	7	,	,	PUNCT
taxlaw-2862	865	8	490	490	NUM
taxlaw-2862	865	9	-	-	SYM
taxlaw-2862	865	10	91	91	NUM
taxlaw-2862	865	11	(	(	PUNCT
taxlaw-2862	865	12	2003	2003	NUM
taxlaw-2862	865	13	)	)	PUNCT
taxlaw-2862	865	14	(	(	PUNCT
taxlaw-2862	865	15	noting	note	VERB
taxlaw-2862	865	16	that	that	SCONJ
taxlaw-2862	865	17	while	while	SCONJ
taxlaw-2862	865	18	the	the	DET
taxlaw-2862	865	19	general	general	ADJ
taxlaw-2862	865	20	finding	finding	NOUN
taxlaw-2862	865	21	is	be	AUX
taxlaw-2862	865	22	that	that	SCONJ
taxlaw-2862	865	23	firms	firm	NOUN
taxlaw-2862	865	24	just	just	ADV
taxlaw-2862	865	25	above	above	ADP
taxlaw-2862	865	26	the	the	DET
taxlaw-2862	865	27	threshold	threshold	NOUN
taxlaw-2862	865	28	face	face	VERB
taxlaw-2862	865	29	the	the	DET
taxlaw-2862	865	30	heaviest	heavy	ADJ
taxlaw-2862	865	31	burden	burden	NOUN
taxlaw-2862	865	32	of	of	ADP
taxlaw-2862	865	33	vat	vat	NOUN
taxlaw-2862	865	34	compliance	compliance	NOUN
taxlaw-2862	865	35	,	,	PUNCT
taxlaw-2862	865	36	there	there	PRON
taxlaw-2862	865	37	is	be	VERB
taxlaw-2862	865	38	also	also	ADV
taxlaw-2862	865	39	some	some	DET
taxlaw-2862	865	40	evidence	evidence	NOUN
taxlaw-2862	865	41	that	that	SCONJ
taxlaw-2862	865	42	due	due	ADP
taxlaw-2862	865	43	to	to	ADP
taxlaw-2862	865	44	cross	cross	ADJ
taxlaw-2862	865	45	-	-	ADJ
taxlaw-2862	865	46	border	border	ADJ
taxlaw-2862	865	47	issues	issue	NOUN
taxlaw-2862	865	48	“	"	PUNCT
taxlaw-2862	865	49	life	life	NOUN
taxlaw-2862	865	50	is	be	AUX
taxlaw-2862	865	51	not	not	PART
taxlaw-2862	865	52	necessarily	necessarily	ADV
taxlaw-2862	865	53	easier	easy	ADJ
taxlaw-2862	865	54	for	for	ADP
taxlaw-2862	865	55	larger	large	ADJ
taxlaw-2862	865	56	firms	firm	NOUN
taxlaw-2862	865	57	…	…	PUNCT
taxlaw-2862	865	58	[this	[this	X
taxlaw-2862	865	59	]	]	X
taxlaw-2862	865	60	would	would	AUX
taxlaw-2862	865	61	support	support	VERB
taxlaw-2862	865	62	the	the	DET
taxlaw-2862	865	63	argument	argument	NOUN
taxlaw-2862	865	64	that	that	SCONJ
taxlaw-2862	865	65	compliance	compliance	NOUN
taxlaw-2862	865	66	costs	cost	NOUN
taxlaw-2862	865	67	may	may	AUX
taxlaw-2862	865	68	not	not	PART
taxlaw-2862	865	69	be	be	AUX
taxlaw-2862	865	70	strictly	strictly	ADV
taxlaw-2862	865	71	regressive	regressive	ADJ
taxlaw-2862	865	72	and	and	CCONJ
taxlaw-2862	865	73	that	that	SCONJ
taxlaw-2862	865	74	smaller	small	ADJ
taxlaw-2862	865	75	firms	firm	NOUN
taxlaw-2862	865	76	which	which	PRON
taxlaw-2862	865	77	are	be	AUX
taxlaw-2862	865	78	able	able	ADJ
taxlaw-2862	865	79	to	to	PART
taxlaw-2862	865	80	grow	grow	VERB
taxlaw-2862	865	81	may	may	AUX
taxlaw-2862	865	82	still	still	ADV
taxlaw-2862	865	83	find	find	VERB
taxlaw-2862	865	84	themselves	themselves	PRON
taxlaw-2862	865	85	wrapped	wrap	VERB
taxlaw-2862	865	86	up	up	ADP
taxlaw-2862	865	87	in	in	ADP
taxlaw-2862	865	88	red	red	ADJ
taxlaw-2862	865	89	tape	tape	NOUN
taxlaw-2862	865	90	!	!	PUNCT
taxlaw-2862	865	91	”	"	PUNCT
taxlaw-2862	865	92	)	)	PUNCT
taxlaw-2862	865	93	.	.	PUNCT
taxlaw-2862	866	1	205	205	NUM
taxlaw-2862	866	2	see	see	VERB
taxlaw-2862	866	3	hasseldine	hasseldine	PROPN
taxlaw-2862	866	4	&	&	CCONJ
taxlaw-2862	866	5	hansford	hansford	PROPN
taxlaw-2862	866	6	,	,	PUNCT
taxlaw-2862	866	7	supra	supra	PROPN
taxlaw-2862	866	8	note	note	NOUN
taxlaw-2862	866	9	202	202	NUM
taxlaw-2862	866	10	,	,	PUNCT
taxlaw-2862	866	11	at	at	ADP
taxlaw-2862	866	12	381	381	NUM
taxlaw-2862	866	13	,	,	PUNCT
taxlaw-2862	866	14	384	384	NUM
taxlaw-2862	866	15	.	.	NOUN
taxlaw-2862	866	16	218	218	NUM
taxlaw-2862	866	17	columbia	columbia	PROPN
taxlaw-2862	866	18	journal	journal	PROPN
taxlaw-2862	866	19	of	of	ADP
taxlaw-2862	866	20	tax	tax	NOUN
taxlaw-2862	866	21	law	law	NOUN
taxlaw-2862	867	1	[	[	X
taxlaw-2862	867	2	vol.9:177	vol.9:177	X
taxlaw-2862	867	3	rametse	rametse	NOUN
taxlaw-2862	867	4	and	and	CCONJ
taxlaw-2862	867	5	jeff	jeff	PROPN
taxlaw-2862	867	6	pope	pope	PROPN
taxlaw-2862	867	7	surveyed	survey	VERB
taxlaw-2862	867	8	businesses	business	NOUN
taxlaw-2862	867	9	in	in	ADP
taxlaw-2862	867	10	western	western	ADJ
taxlaw-2862	867	11	australia	australia	PROPN
taxlaw-2862	867	12	and	and	CCONJ
taxlaw-2862	867	13	found	find	VERB
taxlaw-2862	867	14	that	that	SCONJ
taxlaw-2862	867	15	gst	gst	NOUN
taxlaw-2862	867	16	transitional	transitional	ADJ
taxlaw-2862	867	17	and	and	CCONJ
taxlaw-2862	867	18	start	start	VERB
taxlaw-2862	867	19	-	-	PUNCT
taxlaw-2862	867	20	up	up	ADP
taxlaw-2862	867	21	costs	cost	NOUN
taxlaw-2862	867	22	for	for	ADP
taxlaw-2862	867	23	businesses	business	NOUN
taxlaw-2862	867	24	across	across	ADP
taxlaw-2862	867	25	the	the	DET
taxlaw-2862	867	26	size	size	NOUN
taxlaw-2862	867	27	range	range	NOUN
taxlaw-2862	867	28	exceeded	exceed	VERB
taxlaw-2862	867	29	government	government	NOUN
taxlaw-2862	867	30	estimates206	estimates206	PROPN
taxlaw-2862	867	31	and	and	CCONJ
taxlaw-2862	867	32	were	be	AUX
taxlaw-2862	867	33	highly	highly	ADV
taxlaw-2862	867	34	regressive.207	regressive.207	NOUN
taxlaw-2862	867	35	tran	tran	PROPN
taxlaw-2862	867	36	-	-	PROPN
taxlaw-2862	867	37	nam	nam	PROPN
taxlaw-2862	867	38	and	and	CCONJ
taxlaw-2862	867	39	glover	glover	PROPN
taxlaw-2862	867	40	conducted	conduct	VERB
taxlaw-2862	867	41	in	in	ADP
taxlaw-2862	867	42	-	-	PUNCT
taxlaw-2862	867	43	depth	depth	NOUN
taxlaw-2862	867	44	interview	interview	NOUN
taxlaw-2862	867	45	and	and	CCONJ
taxlaw-2862	867	46	quantitative	quantitative	ADJ
taxlaw-2862	867	47	surveys	survey	NOUN
taxlaw-2862	867	48	of	of	ADP
taxlaw-2862	867	49	a	a	DET
taxlaw-2862	867	50	smaller	small	ADJ
taxlaw-2862	867	51	number	number	NOUN
taxlaw-2862	867	52	of	of	ADP
taxlaw-2862	867	53	largely	largely	ADV
taxlaw-2862	867	54	rural	rural	ADJ
taxlaw-2862	867	55	businesses	business	NOUN
taxlaw-2862	867	56	to	to	PART
taxlaw-2862	867	57	estimate	estimate	VERB
taxlaw-2862	867	58	transition	transition	NOUN
taxlaw-2862	867	59	costs	cost	NOUN
taxlaw-2862	867	60	for	for	ADP
taxlaw-2862	867	61	the	the	DET
taxlaw-2862	867	62	gst	gst	NOUN
taxlaw-2862	867	63	and	and	CCONJ
taxlaw-2862	867	64	the	the	DET
taxlaw-2862	867	65	wider	wide	ADJ
taxlaw-2862	867	66	tax	tax	NOUN
taxlaw-2862	867	67	reform	reform	NOUN
taxlaw-2862	867	68	package	package	NOUN
taxlaw-2862	867	69	.	.	PUNCT
taxlaw-2862	868	1	208	208	NUM
taxlaw-2862	868	2	they	they	PRON
taxlaw-2862	868	3	found	find	VERB
taxlaw-2862	868	4	that	that	SCONJ
taxlaw-2862	868	5	the	the	DET
taxlaw-2862	868	6	average	average	ADJ
taxlaw-2862	868	7	transitional	transitional	ADJ
taxlaw-2862	868	8	business	business	NOUN
taxlaw-2862	868	9	compliance	compliance	NOUN
taxlaw-2862	868	10	costs	cost	NOUN
taxlaw-2862	868	11	were	be	AUX
taxlaw-2862	868	12	significant	significant	ADJ
taxlaw-2862	868	13	but	but	CCONJ
taxlaw-2862	868	14	slightly	slightly	ADV
taxlaw-2862	868	15	less	less	ADJ
taxlaw-2862	868	16	than	than	SCONJ
taxlaw-2862	868	17	estimated	estimate	VERB
taxlaw-2862	868	18	by	by	ADP
taxlaw-2862	868	19	other	other	ADJ
taxlaw-2862	868	20	studies.209	studies.209	NOUN
taxlaw-2862	868	21	most	most	ADV
taxlaw-2862	868	22	recently	recently	ADV
taxlaw-2862	868	23	,	,	PUNCT
taxlaw-2862	868	24	in	in	ADP
taxlaw-2862	868	25	a	a	DET
taxlaw-2862	868	26	large	large	ADJ
taxlaw-2862	868	27	-	-	PUNCT
taxlaw-2862	868	28	scale	scale	NOUN
taxlaw-2862	868	29	study	study	NOUN
taxlaw-2862	868	30	of	of	ADP
taxlaw-2862	868	31	vat	vat	NOUN
taxlaw-2862	868	32	compliance	compliance	NOUN
taxlaw-2862	868	33	behavior	behavior	NOUN
taxlaw-2862	868	34	of	of	ADP
taxlaw-2862	868	35	small	small	ADJ
taxlaw-2862	868	36	and	and	CCONJ
taxlaw-2862	868	37	medium	medium	NOUN
taxlaw-2862	868	38	businesses	business	NOUN
taxlaw-2862	868	39	in	in	ADP
taxlaw-2862	868	40	bangladesh	bangladesh	PROPN
taxlaw-2862	868	41	,	,	PUNCT
taxlaw-2862	868	42	nahida	nahida	PROPN
taxlaw-2862	868	43	faridy	faridy	VERB
taxlaw-2862	868	44	et	et	PROPN
taxlaw-2862	868	45	al	al	PROPN
taxlaw-2862	868	46	.	.	PROPN
taxlaw-2862	868	47	used	use	VERB
taxlaw-2862	868	48	both	both	DET
taxlaw-2862	868	49	quantitative	quantitative	ADJ
taxlaw-2862	868	50	data	datum	NOUN
taxlaw-2862	868	51	from	from	ADP
taxlaw-2862	868	52	government	government	NOUN
taxlaw-2862	868	53	administrative	administrative	ADJ
taxlaw-2862	868	54	tax	tax	NOUN
taxlaw-2862	868	55	records	record	NOUN
taxlaw-2862	868	56	as	as	ADV
taxlaw-2862	868	57	well	well	ADV
taxlaw-2862	868	58	as	as	ADP
taxlaw-2862	868	59	mailed	mail	VERB
taxlaw-2862	868	60	questionnaire	questionnaire	NOUN
taxlaw-2862	868	61	surveys	survey	NOUN
taxlaw-2862	868	62	and	and	CCONJ
taxlaw-2862	868	63	qualitative	qualitative	ADJ
taxlaw-2862	868	64	data	datum	NOUN
taxlaw-2862	868	65	gathered	gather	VERB
taxlaw-2862	868	66	from	from	ADP
taxlaw-2862	868	67	focus	focus	NOUN
taxlaw-2862	868	68	group	group	NOUN
taxlaw-2862	868	69	discussions	discussion	NOUN
taxlaw-2862	868	70	and	and	CCONJ
taxlaw-2862	868	71	other	other	ADJ
taxlaw-2862	868	72	sources.210	sources.210	NOUN
taxlaw-2862	868	73	they	they	PRON
taxlaw-2862	868	74	used	use	VERB
taxlaw-2862	868	75	this	this	DET
taxlaw-2862	868	76	mixed	mixed	ADJ
taxlaw-2862	868	77	-	-	PUNCT
taxlaw-2862	868	78	methods	method	NOUN
taxlaw-2862	868	79	approach	approach	NOUN
taxlaw-2862	868	80	to	to	PART
taxlaw-2862	868	81	attempt	attempt	VERB
taxlaw-2862	868	82	to	to	PART
taxlaw-2862	868	83	estimate	estimate	VERB
taxlaw-2862	868	84	both	both	CCONJ
taxlaw-2862	868	85	the	the	DET
taxlaw-2862	868	86	monetary	monetary	ADJ
taxlaw-2862	868	87	compliance	compliance	NOUN
taxlaw-2862	868	88	costs	cost	NOUN
taxlaw-2862	868	89	and	and	CCONJ
taxlaw-2862	868	90	non	non	ADJ
taxlaw-2862	868	91	-	-	ADJ
taxlaw-2862	868	92	monetary	monetary	ADJ
taxlaw-2862	868	93	costs	cost	NOUN
taxlaw-2862	868	94	including	include	VERB
taxlaw-2862	868	95	time	time	NOUN
taxlaw-2862	868	96	spent	spend	VERB
taxlaw-2862	868	97	on	on	ADP
taxlaw-2862	868	98	compliance	compliance	NOUN
taxlaw-2862	868	99	and	and	CCONJ
taxlaw-2862	868	100	psychological	psychological	ADJ
taxlaw-2862	868	101	costs.211	costs.211	NOUN
taxlaw-2862	868	102	for	for	ADP
taxlaw-2862	868	103	compliant	compliant	ADJ
taxlaw-2862	868	104	taxpayers	taxpayer	NOUN
taxlaw-2862	868	105	,	,	PUNCT
taxlaw-2862	868	106	total	total	ADJ
taxlaw-2862	868	107	monetary	monetary	ADJ
taxlaw-2862	868	108	and	and	CCONJ
taxlaw-2862	868	109	psychological	psychological	ADJ
taxlaw-2862	868	110	costs	cost	NOUN
taxlaw-2862	868	111	decreased	decrease	VERB
taxlaw-2862	868	112	as	as	ADP
taxlaw-2862	868	113	total	total	ADJ
taxlaw-2862	868	114	vat	vat	NOUN
taxlaw-2862	868	115	payments	payment	NOUN
taxlaw-2862	868	116	increased.212	increased.212	ADJ
taxlaw-2862	868	117	to	to	ADP
taxlaw-2862	868	118	the	the	DET
taxlaw-2862	868	119	extent	extent	NOUN
taxlaw-2862	868	120	that	that	SCONJ
taxlaw-2862	868	121	a	a	DET
taxlaw-2862	868	122	business	business	NOUN
taxlaw-2862	868	123	’s	’s	PART
taxlaw-2862	868	124	vat	vat	NOUN
taxlaw-2862	868	125	payments	payment	NOUN
taxlaw-2862	868	126	track	track	VERB
taxlaw-2862	868	127	its	its	PRON
taxlaw-2862	868	128	revenues	revenue	NOUN
taxlaw-2862	868	129	for	for	ADP
taxlaw-2862	868	130	compliant	compliant	ADJ
taxlaw-2862	868	131	taxpayers	taxpayer	NOUN
taxlaw-2862	868	132	(	(	PUNCT
taxlaw-2862	868	133	which	which	PRON
taxlaw-2862	868	134	appears	appear	VERB
taxlaw-2862	868	135	from	from	ADP
taxlaw-2862	868	136	the	the	DET
taxlaw-2862	868	137	paper	paper	NOUN
taxlaw-2862	868	138	’s	’s	PART
taxlaw-2862	868	139	discussion	discussion	NOUN
taxlaw-2862	868	140	to	to	PART
taxlaw-2862	868	141	be	be	AUX
taxlaw-2862	868	142	at	at	ADV
taxlaw-2862	868	143	least	least	ADJ
taxlaw-2862	868	144	roughly	roughly	ADV
taxlaw-2862	868	145	the	the	DET
taxlaw-2862	868	146	case	case	NOUN
taxlaw-2862	868	147	)	)	PUNCT
taxlaw-2862	868	148	,	,	PUNCT
taxlaw-2862	868	149	this	this	DET
taxlaw-2862	868	150	study	study	NOUN
taxlaw-2862	868	151	’s	’s	PART
taxlaw-2862	868	152	findings	finding	NOUN
taxlaw-2862	868	153	provide	provide	VERB
taxlaw-2862	868	154	further	further	ADJ
taxlaw-2862	868	155	evidence	evidence	NOUN
taxlaw-2862	868	156	on	on	ADP
taxlaw-2862	868	157	the	the	DET
taxlaw-2862	868	158	firm	firm	ADJ
taxlaw-2862	868	159	-	-	PUNCT
taxlaw-2862	868	160	size	size	NOUN
taxlaw-2862	868	161	regressivity	regressivity	NOUN
taxlaw-2862	868	162	of	of	ADP
taxlaw-2862	868	163	vat	vat	NOUN
taxlaw-2862	868	164	compliance	compliance	NOUN
taxlaw-2862	868	165	costs.213	costs.213	NOUN
taxlaw-2862	868	166	2	2	NUM
taxlaw-2862	868	167	.	.	PUNCT
taxlaw-2862	868	168	economic	economic	ADJ
taxlaw-2862	868	169	incidence	incidence	NOUN
taxlaw-2862	868	170	of	of	ADP
taxlaw-2862	868	171	vat	vat	NOUN
taxlaw-2862	868	172	compliance	compliance	NOUN
taxlaw-2862	868	173	costs	cost	VERB
taxlaw-2862	868	174	the	the	DET
taxlaw-2862	868	175	preceding	precede	VERB
taxlaw-2862	868	176	studies	study	NOUN
taxlaw-2862	868	177	conclusively	conclusively	ADV
taxlaw-2862	868	178	establish	establish	VERB
taxlaw-2862	868	179	that	that	SCONJ
taxlaw-2862	868	180	vat	vat	NOUN
taxlaw-2862	868	181	compliance	compliance	NOUN
taxlaw-2862	868	182	is	be	AUX
taxlaw-2862	868	183	disproportionately	disproportionately	ADV
taxlaw-2862	868	184	burdensome	burdensome	ADJ
taxlaw-2862	868	185	for	for	ADP
taxlaw-2862	868	186	smaller	small	ADJ
taxlaw-2862	868	187	firms	firm	NOUN
taxlaw-2862	868	188	.	.	PUNCT
taxlaw-2862	869	1	but	but	CCONJ
taxlaw-2862	869	2	who	who	PRON
taxlaw-2862	869	3	are	be	AUX
taxlaw-2862	869	4	the	the	DET
taxlaw-2862	869	5	individuals	individual	NOUN
taxlaw-2862	869	6	who	who	PRON
taxlaw-2862	869	7	actually	actually	ADV
taxlaw-2862	869	8	bear	bear	VERB
taxlaw-2862	869	9	the	the	DET
taxlaw-2862	869	10	costs	cost	NOUN
taxlaw-2862	869	11	of	of	ADP
taxlaw-2862	869	12	vat	vat	NOUN
taxlaw-2862	869	13	compliance	compliance	NOUN
taxlaw-2862	869	14	?	?	PUNCT
taxlaw-2862	870	1	one	one	PRON
taxlaw-2862	870	2	might	might	AUX
taxlaw-2862	870	3	simplistically	simplistically	ADV
taxlaw-2862	870	4	presume	presume	VERB
taxlaw-2862	870	5	that	that	SCONJ
taxlaw-2862	870	6	because	because	SCONJ
taxlaw-2862	870	7	the	the	DET
taxlaw-2862	870	8	entrepreneur	entrepreneur	NOUN
taxlaw-2862	870	9	or	or	CCONJ
taxlaw-2862	870	10	owner	owner	NOUN
taxlaw-2862	870	11	-	-	PUNCT
taxlaw-2862	870	12	manager	manager	NOUN
taxlaw-2862	870	13	are	be	AUX
taxlaw-2862	870	14	tasked	task	VERB
taxlaw-2862	870	15	,	,	PUNCT
taxlaw-2862	870	16	on	on	ADP
taxlaw-2862	870	17	the	the	DET
taxlaw-2862	870	18	firm	firm	NOUN
taxlaw-2862	870	19	’s	’s	PART
taxlaw-2862	870	20	behalf	behalf	NOUN
taxlaw-2862	870	21	,	,	PUNCT
taxlaw-2862	870	22	with	with	ADP
taxlaw-2862	870	23	the	the	DET
taxlaw-2862	870	24	obligation	obligation	NOUN
taxlaw-2862	870	25	to	to	PART
taxlaw-2862	870	26	charge	charge	VERB
taxlaw-2862	870	27	,	,	PUNCT
taxlaw-2862	870	28	collect	collect	VERB
taxlaw-2862	870	29	and	and	CCONJ
taxlaw-2862	870	30	remit	remit	VERB
taxlaw-2862	870	31	vat	vat	NOUN
taxlaw-2862	870	32	,	,	PUNCT
taxlaw-2862	870	33	the	the	DET
taxlaw-2862	870	34	costs	cost	NOUN
taxlaw-2862	870	35	of	of	ADP
taxlaw-2862	870	36	compliance	compliance	NOUN
taxlaw-2862	870	37	will	will	AUX
taxlaw-2862	870	38	fall	fall	VERB
taxlaw-2862	870	39	exclusively	exclusively	ADV
taxlaw-2862	870	40	on	on	ADP
taxlaw-2862	870	41	her	she	PRON
taxlaw-2862	870	42	and	and	CCONJ
taxlaw-2862	870	43	she	she	PRON
taxlaw-2862	870	44	will	will	AUX
taxlaw-2862	870	45	directly	directly	ADV
taxlaw-2862	870	46	absorb	absorb	VERB
taxlaw-2862	870	47	the	the	DET
taxlaw-2862	870	48	costs	cost	NOUN
taxlaw-2862	870	49	in	in	ADP
taxlaw-2862	870	50	206	206	NUM
taxlaw-2862	870	51	see	see	VERB
taxlaw-2862	870	52	nthati	nthati	NOUN
taxlaw-2862	870	53	rametse	rametse	PROPN
taxlaw-2862	870	54	&	&	CCONJ
taxlaw-2862	870	55	jeff	jeff	PROPN
taxlaw-2862	870	56	pope	pope	PROPN
taxlaw-2862	870	57	,	,	PUNCT
taxlaw-2862	870	58	start	start	VERB
taxlaw-2862	870	59	-	-	PUNCT
taxlaw-2862	870	60	up	up	ADP
taxlaw-2862	870	61	tax	tax	NOUN
taxlaw-2862	870	62	compliance	compliance	NOUN
taxlaw-2862	870	63	costs	cost	NOUN
taxlaw-2862	870	64	of	of	ADP
taxlaw-2862	870	65	the	the	DET
taxlaw-2862	870	66	gst	gst	NOUN
taxlaw-2862	870	67	:	:	PUNCT
taxlaw-2862	870	68	empirical	empirical	ADJ
taxlaw-2862	870	69	evidence	evidence	NOUN
taxlaw-2862	870	70	from	from	ADP
taxlaw-2862	870	71	western	western	ADJ
taxlaw-2862	870	72	australian	australian	ADJ
taxlaw-2862	870	73	small	small	ADJ
taxlaw-2862	870	74	businesses	business	NOUN
taxlaw-2862	870	75	,	,	PUNCT
taxlaw-2862	870	76	17	17	NUM
taxlaw-2862	870	77	austl	austl	NOUN
taxlaw-2862	870	78	.	.	PUNCT
taxlaw-2862	871	1	tax	tax	NOUN
taxlaw-2862	871	2	f.	f.	PROPN
taxlaw-2862	871	3	407	407	NUM
taxlaw-2862	871	4	(	(	PUNCT
taxlaw-2862	871	5	2002	2002	NUM
taxlaw-2862	871	6	)	)	PUNCT
taxlaw-2862	871	7	(	(	PUNCT
taxlaw-2862	871	8	surveying	survey	VERB
taxlaw-2862	871	9	4,000	4,000	NUM
taxlaw-2862	871	10	taxpayers	taxpayer	NOUN
taxlaw-2862	871	11	,	,	PUNCT
taxlaw-2862	871	12	approx	approx	PROPN
taxlaw-2862	871	13	.	.	PUNCT
taxlaw-2862	872	1	800	800	NUM
taxlaw-2862	872	2	surveys	survey	NOUN
taxlaw-2862	872	3	were	be	AUX
taxlaw-2862	872	4	returned	return	VERB
taxlaw-2862	872	5	;	;	PUNCT
taxlaw-2862	872	6	for	for	ADP
taxlaw-2862	872	7	businesses	business	NOUN
taxlaw-2862	872	8	with	with	ADP
taxlaw-2862	872	9	less	less	ADJ
taxlaw-2862	872	10	than	than	ADP
taxlaw-2862	872	11	$	$	SYM
taxlaw-2862	872	12	50,000	50,000	NUM
taxlaw-2862	872	13	in	in	ADP
taxlaw-2862	872	14	revenues	revenue	NOUN
taxlaw-2862	872	15	,	,	PUNCT
taxlaw-2862	872	16	compliance	compliance	NOUN
taxlaw-2862	872	17	costs	cost	NOUN
taxlaw-2862	872	18	of	of	ADP
taxlaw-2862	872	19	gst	gst	NOUN
taxlaw-2862	872	20	start	start	NOUN
taxlaw-2862	872	21	-	-	PUNCT
taxlaw-2862	872	22	up	up	NOUN
taxlaw-2862	872	23	were	be	AUX
taxlaw-2862	872	24	about	about	ADV
taxlaw-2862	872	25	15	15	NUM
taxlaw-2862	872	26	%	%	NOUN
taxlaw-2862	872	27	;	;	PUNCT
taxlaw-2862	872	28	for	for	ADP
taxlaw-2862	872	29	businesses	business	NOUN
taxlaw-2862	872	30	in	in	ADP
taxlaw-2862	872	31	the	the	DET
taxlaw-2862	872	32	range	range	NOUN
taxlaw-2862	872	33	of	of	ADP
taxlaw-2862	872	34	$	$	SYM
taxlaw-2862	872	35	50,000	50,000	NUM
taxlaw-2862	872	36	to	to	PART
taxlaw-2862	872	37	$	$	SYM
taxlaw-2862	872	38	99,999	99,999	NUM
taxlaw-2862	872	39	,	,	PUNCT
taxlaw-2862	872	40	compliance	compliance	NOUN
taxlaw-2862	872	41	costs	cost	NOUN
taxlaw-2862	872	42	were	be	AUX
taxlaw-2862	872	43	4.5	4.5	NUM
taxlaw-2862	872	44	%	%	NOUN
taxlaw-2862	872	45	;	;	PUNCT
taxlaw-2862	872	46	for	for	ADP
taxlaw-2862	872	47	the	the	DET
taxlaw-2862	872	48	range	range	NOUN
taxlaw-2862	872	49	$	$	SYM
taxlaw-2862	872	50	100,000	100,000	NUM
taxlaw-2862	872	51	to	to	PART
taxlaw-2862	872	52	$	$	SYM
taxlaw-2862	872	53	500,000	500,000	NUM
taxlaw-2862	872	54	,	,	PUNCT
taxlaw-2862	872	55	compliance	compliance	NOUN
taxlaw-2862	872	56	costs	cost	NOUN
taxlaw-2862	872	57	were	be	AUX
taxlaw-2862	872	58	1.7	1.7	NUM
taxlaw-2862	872	59	%	%	NOUN
taxlaw-2862	872	60	;	;	PUNCT
taxlaw-2862	872	61	over	over	ADP
taxlaw-2862	872	62	$	$	SYM
taxlaw-2862	872	63	500,000	500,000	NUM
taxlaw-2862	872	64	compliance	compliance	NOUN
taxlaw-2862	872	65	costs	cost	NOUN
taxlaw-2862	872	66	were	be	AUX
taxlaw-2862	872	67	only	only	ADV
taxlaw-2862	872	68	0.44	0.44	NUM
taxlaw-2862	872	69	%	%	NOUN
taxlaw-2862	872	70	)	)	PUNCT
taxlaw-2862	872	71	.	.	PUNCT
taxlaw-2862	873	1	see	see	VERB
taxlaw-2862	873	2	also	also	ADV
taxlaw-2862	873	3	jeff	jeff	PROPN
taxlaw-2862	873	4	pope	pope	PROPN
taxlaw-2862	873	5	,	,	PUNCT
taxlaw-2862	873	6	estimating	estimate	VERB
taxlaw-2862	873	7	and	and	CCONJ
taxlaw-2862	873	8	alleviating	alleviate	VERB
taxlaw-2862	873	9	the	the	DET
taxlaw-2862	873	10	goods	good	NOUN
taxlaw-2862	873	11	and	and	CCONJ
taxlaw-2862	873	12	services	service	NOUN
taxlaw-2862	873	13	tax	tax	NOUN
taxlaw-2862	873	14	compliance	compliance	NOUN
taxlaw-2862	873	15	cost	cost	NOUN
taxlaw-2862	873	16	burden	burden	NOUN
taxlaw-2862	873	17	on	on	ADP
taxlaw-2862	873	18	small	small	ADJ
taxlaw-2862	873	19	businesses	business	NOUN
taxlaw-2862	873	20	,	,	PUNCT
taxlaw-2862	873	21	11	11	NUM
taxlaw-2862	873	22	revenue	revenue	NOUN
taxlaw-2862	873	23	l.	l.	PROPN
taxlaw-2862	873	24	j.	j.	PROPN
taxlaw-2862	873	25	1	1	PROPN
taxlaw-2862	873	26	,	,	PUNCT
taxlaw-2862	873	27	13	13	NUM
taxlaw-2862	873	28	[	[	SYM
taxlaw-2862	873	29	hereinafter	hereinafter	NOUN
taxlaw-2862	873	30	pope	pope	NOUN
taxlaw-2862	873	31	,	,	PUNCT
taxlaw-2862	873	32	estimating	estimate	VERB
taxlaw-2862	873	33	]	]	PUNCT
taxlaw-2862	873	34	(	(	PUNCT
taxlaw-2862	873	35	discussing	discuss	VERB
taxlaw-2862	873	36	rametse	rametse	NOUN
taxlaw-2862	873	37	&	&	CCONJ
taxlaw-2862	873	38	pope	pope	PROPN
taxlaw-2862	873	39	)	)	PUNCT
taxlaw-2862	873	40	.	.	PUNCT
taxlaw-2862	874	1	207	207	NUM
taxlaw-2862	874	2	see	see	VERB
taxlaw-2862	874	3	pope	pope	PROPN
taxlaw-2862	874	4	&	&	CCONJ
taxlaw-2862	874	5	rametse	rametse	PROPN
taxlaw-2862	874	6	,	,	PUNCT
taxlaw-2862	874	7	supra	supra	ADJ
taxlaw-2862	874	8	note	note	NOUN
taxlaw-2862	874	9	185	185	NUM
taxlaw-2862	874	10	,	,	PUNCT
taxlaw-2862	874	11	at	at	ADP
taxlaw-2862	874	12	54	54	NUM
taxlaw-2862	874	13	.	.	PUNCT
taxlaw-2862	874	14	208	208	NUM
taxlaw-2862	874	15	see	see	VERB
taxlaw-2862	874	16	binh	binh	PROPN
taxlaw-2862	874	17	tran	tran	PROPN
taxlaw-2862	874	18	-	-	PROPN
taxlaw-2862	874	19	nam	nam	PROPN
taxlaw-2862	874	20	&	&	CCONJ
taxlaw-2862	874	21	john	john	PROPN
taxlaw-2862	874	22	glover	glover	PROPN
taxlaw-2862	874	23	,	,	PUNCT
taxlaw-2862	874	24	tax	tax	NOUN
taxlaw-2862	874	25	reform	reform	NOUN
taxlaw-2862	874	26	in	in	ADP
taxlaw-2862	874	27	australia	australia	PROPN
taxlaw-2862	874	28	:	:	PUNCT
taxlaw-2862	874	29	impacts	impact	NOUN
taxlaw-2862	874	30	of	of	ADP
taxlaw-2862	874	31	tax	tax	NOUN
taxlaw-2862	874	32	compliance	compliance	NOUN
taxlaw-2862	874	33	costs	cost	NOUN
taxlaw-2862	874	34	on	on	ADP
taxlaw-2862	874	35	small	small	ADJ
taxlaw-2862	874	36	businesses	business	NOUN
taxlaw-2862	874	37	,	,	PUNCT
taxlaw-2862	874	38	5	5	NUM
taxlaw-2862	874	39	j.	j.	PROPN
taxlaw-2862	874	40	austl	austl	PROPN
taxlaw-2862	874	41	.	.	PUNCT
taxlaw-2862	875	1	tax’n	tax’n	NUM
taxlaw-2862	875	2	338	338	NUM
taxlaw-2862	875	3	,	,	PUNCT
taxlaw-2862	875	4	377	377	NUM
taxlaw-2862	875	5	(	(	PUNCT
taxlaw-2862	875	6	2002	2002	NUM
taxlaw-2862	875	7	)	)	PUNCT
taxlaw-2862	875	8	.	.	PUNCT
taxlaw-2862	876	1	209	209	NUM
taxlaw-2862	876	2	see	see	VERB
taxlaw-2862	876	3	binh	binh	PROPN
taxlaw-2862	876	4	tran	tran	PROPN
taxlaw-2862	876	5	-	-	PROPN
taxlaw-2862	876	6	nam	nam	PROPN
taxlaw-2862	876	7	&	&	CCONJ
taxlaw-2862	876	8	john	john	PROPN
taxlaw-2862	876	9	glover	glover	PROPN
taxlaw-2862	876	10	,	,	PUNCT
taxlaw-2862	876	11	estimating	estimate	VERB
taxlaw-2862	876	12	the	the	DET
taxlaw-2862	876	13	transitional	transitional	ADJ
taxlaw-2862	876	14	compliance	compliance	NOUN
taxlaw-2862	876	15	costs	cost	NOUN
taxlaw-2862	876	16	of	of	ADP
taxlaw-2862	876	17	the	the	DET
taxlaw-2862	876	18	gst	gst	NOUN
taxlaw-2862	876	19	in	in	ADP
taxlaw-2862	876	20	australia	australia	PROPN
taxlaw-2862	876	21	:	:	PUNCT
taxlaw-2862	876	22	a	a	DET
taxlaw-2862	876	23	case	case	NOUN
taxlaw-2862	876	24	study	study	NOUN
taxlaw-2862	876	25	approach	approach	NOUN
taxlaw-2862	876	26	,	,	PUNCT
taxlaw-2862	876	27	17	17	NUM
taxlaw-2862	876	28	austl	austl	NOUN
taxlaw-2862	876	29	.	.	PUNCT
taxlaw-2862	877	1	tax	tax	NOUN
taxlaw-2862	877	2	f.	f.	PROPN
taxlaw-2862	877	3	499	499	NUM
taxlaw-2862	877	4	(	(	PUNCT
taxlaw-2862	877	5	2002	2002	NUM
taxlaw-2862	877	6	)	)	PUNCT
taxlaw-2862	877	7	(	(	PUNCT
taxlaw-2862	877	8	using	use	VERB
taxlaw-2862	877	9	questionnaires	questionnaire	NOUN
taxlaw-2862	877	10	,	,	PUNCT
taxlaw-2862	877	11	log	log	NOUN
taxlaw-2862	877	12	-	-	PUNCT
taxlaw-2862	877	13	book	book	NOUN
taxlaw-2862	877	14	data	datum	NOUN
taxlaw-2862	877	15	gathering	gathering	NOUN
taxlaw-2862	877	16	over	over	ADP
taxlaw-2862	877	17	time	time	NOUN
taxlaw-2862	877	18	and	and	CCONJ
taxlaw-2862	877	19	face	face	NOUN
taxlaw-2862	877	20	-	-	PUNCT
taxlaw-2862	877	21	to	to	ADP
taxlaw-2862	877	22	-	-	PUNCT
taxlaw-2862	877	23	face	face	NOUN
taxlaw-2862	877	24	interviews	interview	NOUN
taxlaw-2862	877	25	to	to	ADP
taxlaw-2862	877	26	spot	spot	NOUN
taxlaw-2862	877	27	-	-	PUNCT
taxlaw-2862	877	28	check	check	VERB
taxlaw-2862	877	29	the	the	DET
taxlaw-2862	877	30	veracity	veracity	NOUN
taxlaw-2862	877	31	of	of	ADP
taxlaw-2862	877	32	the	the	DET
taxlaw-2862	877	33	quantitative	quantitative	ADJ
taxlaw-2862	877	34	data	datum	NOUN
taxlaw-2862	877	35	)	)	PUNCT
taxlaw-2862	877	36	.	.	PUNCT
taxlaw-2862	878	1	210	210	NUM
taxlaw-2862	878	2	see	see	VERB
taxlaw-2862	878	3	faridy	faridy	VERB
taxlaw-2862	878	4	et	et	NOUN
taxlaw-2862	878	5	al	al	PROPN
taxlaw-2862	878	6	.	.	PROPN
taxlaw-2862	878	7	,	,	PUNCT
taxlaw-2862	878	8	supra	supra	PROPN
taxlaw-2862	878	9	note	note	PROPN
taxlaw-2862	878	10	145	145	NUM
taxlaw-2862	878	11	,	,	PUNCT
taxlaw-2862	878	12	at	at	ADP
taxlaw-2862	878	13	292	292	NUM
taxlaw-2862	878	14	-	-	SYM
taxlaw-2862	878	15	93	93	NUM
taxlaw-2862	878	16	.	.	PUNCT
taxlaw-2862	879	1	211	211	NUM
taxlaw-2862	879	2	i	i	PRON
taxlaw-2862	879	3	d.	d.	PROPN
taxlaw-2862	879	4	at	at	ADP
taxlaw-2862	879	5	309	309	NUM
taxlaw-2862	879	6	(	(	PUNCT
taxlaw-2862	879	7	measuring	measure	VERB
taxlaw-2862	879	8	psychological	psychological	ADJ
taxlaw-2862	879	9	costs	cost	NOUN
taxlaw-2862	879	10	as	as	SCONJ
taxlaw-2862	879	11	the	the	DET
taxlaw-2862	879	12	“	"	PUNCT
taxlaw-2862	879	13	annual	annual	ADJ
taxlaw-2862	879	14	cost	cost	NOUN
taxlaw-2862	879	15	per	per	ADP
taxlaw-2862	879	16	taxpayer	taxpayer	NOUN
taxlaw-2862	879	17	of	of	ADP
taxlaw-2862	879	18	sleeping	sleep	VERB
taxlaw-2862	879	19	pills	pill	NOUN
taxlaw-2862	879	20	,	,	PUNCT
taxlaw-2862	879	21	tobacco	tobacco	NOUN
taxlaw-2862	879	22	,	,	PUNCT
taxlaw-2862	879	23	consult	consult	VERB
taxlaw-2862	879	24	psychologists	psychologist	NOUN
taxlaw-2862	879	25	or	or	CCONJ
taxlaw-2862	879	26	psychiatrists	psychiatrist	NOUN
taxlaw-2862	879	27	or	or	CCONJ
taxlaw-2862	879	28	similar	similar	ADJ
taxlaw-2862	879	29	medication	medication	NOUN
taxlaw-2862	879	30	used	use	VERB
taxlaw-2862	879	31	to	to	PART
taxlaw-2862	879	32	relieve	relieve	VERB
taxlaw-2862	879	33	the	the	DET
taxlaw-2862	879	34	symptoms	symptom	NOUN
taxlaw-2862	879	35	of	of	ADP
taxlaw-2862	879	36	anxiety	anxiety	NOUN
taxlaw-2862	879	37	or	or	CCONJ
taxlaw-2862	879	38	stress	stress	NOUN
taxlaw-2862	879	39	connected	connect	VERB
taxlaw-2862	879	40	with	with	ADP
taxlaw-2862	879	41	[	[	X
taxlaw-2862	879	42	vat	vat	NOUN
taxlaw-2862	879	43	]	]	X
taxlaw-2862	879	44	compliance	compliance	NOUN
taxlaw-2862	879	45	”	"	PUNCT
taxlaw-2862	879	46	)	)	PUNCT
taxlaw-2862	879	47	.	.	PUNCT
taxlaw-2862	880	1	212	212	NUM
taxlaw-2862	881	1	i	i	PRON
taxlaw-2862	881	2	d.	d.	PROPN
taxlaw-2862	881	3	(	(	PUNCT
taxlaw-2862	881	4	excluding	exclude	VERB
taxlaw-2862	881	5	time	time	NOUN
taxlaw-2862	881	6	costs	cost	NOUN
taxlaw-2862	881	7	)	)	PUNCT
taxlaw-2862	881	8	.	.	PUNCT
taxlaw-2862	882	1	213	213	NUM
taxlaw-2862	882	2	i	i	PRON
taxlaw-2862	882	3	d.	d.	PROPN
taxlaw-2862	882	4	at	at	ADP
taxlaw-2862	882	5	310	310	NUM
taxlaw-2862	882	6	(	(	PUNCT
taxlaw-2862	882	7	author	author	NOUN
taxlaw-2862	882	8	’s	’s	PART
taxlaw-2862	882	9	calculations	calculation	NOUN
taxlaw-2862	882	10	from	from	ADP
taxlaw-2862	882	11	table	table	NOUN
taxlaw-2862	882	12	7	7	NUM
taxlaw-2862	882	13	,	,	PUNCT
taxlaw-2862	882	14	“	"	PUNCT
taxlaw-2862	882	15	total	total	ADJ
taxlaw-2862	882	16	monetary	monetary	ADJ
taxlaw-2862	882	17	and	and	CCONJ
taxlaw-2862	882	18	psychological	psychological	ADJ
taxlaw-2862	882	19	costs	cost	NOUN
taxlaw-2862	882	20	of	of	ADP
taxlaw-2862	882	21	ct	ct	NUM
taxlaw-2862	882	22	”	"	PUNCT
taxlaw-2862	882	23	(	(	PUNCT
taxlaw-2862	882	24	compliant	compliant	ADJ
taxlaw-2862	882	25	taxpayers	taxpayer	NOUN
taxlaw-2862	882	26	)	)	PUNCT
taxlaw-2862	882	27	,	,	PUNCT
taxlaw-2862	882	28	calculating	calculate	VERB
taxlaw-2862	882	29	vat	vat	NOUN
taxlaw-2862	882	30	payment	payment	NOUN
taxlaw-2862	882	31	group	group	NOUN
taxlaw-2862	882	32	using	use	VERB
taxlaw-2862	882	33	means	mean	NOUN
taxlaw-2862	882	34	of	of	ADP
taxlaw-2862	882	35	each	each	DET
taxlaw-2862	882	36	bin	bin	NOUN
taxlaw-2862	882	37	;	;	PUNCT
taxlaw-2862	882	38	finding	find	VERB
taxlaw-2862	882	39	that	that	SCONJ
taxlaw-2862	882	40	total	total	ADJ
taxlaw-2862	882	41	costs	cost	NOUN
taxlaw-2862	882	42	are	be	AUX
taxlaw-2862	882	43	decreasing	decrease	VERB
taxlaw-2862	882	44	from	from	ADP
taxlaw-2862	882	45	16	16	NUM
taxlaw-2862	882	46	to	to	PART
taxlaw-2862	882	47	11	11	NUM
taxlaw-2862	882	48	%	%	NOUN
taxlaw-2862	882	49	as	as	ADP
taxlaw-2862	882	50	mean	mean	ADJ
taxlaw-2862	882	51	payments	payment	NOUN
taxlaw-2862	882	52	rose	rise	VERB
taxlaw-2862	882	53	by	by	ADP
taxlaw-2862	882	54	increments	increment	NOUN
taxlaw-2862	882	55	of	of	ADP
taxlaw-2862	882	56	100,000	100,000	NUM
taxlaw-2862	882	57	bangladeshi	bangladeshi	ADJ
taxlaw-2862	882	58	taka	taka	NOUN
taxlaw-2862	882	59	)	)	PUNCT
taxlaw-2862	882	60	.	.	PUNCT
taxlaw-2862	883	1	2018	2018	NUM
taxlaw-2862	883	2	]	]	PUNCT
taxlaw-2862	883	3	on	on	ADP
taxlaw-2862	883	4	the	the	DET
taxlaw-2862	883	5	threshold	threshold	NOUN
taxlaw-2862	883	6	:	:	PUNCT
taxlaw-2862	883	7	smallness	smallness	NOUN
taxlaw-2862	883	8	and	and	CCONJ
taxlaw-2862	883	9	the	the	DET
taxlaw-2862	883	10	value	value	NOUN
taxlaw-2862	883	11	-	-	PUNCT
taxlaw-2862	883	12	added	add	VERB
taxlaw-2862	883	13	tax	tax	NOUN
taxlaw-2862	883	14	219	219	NUM
taxlaw-2862	883	15	the	the	DET
taxlaw-2862	883	16	form	form	NOUN
taxlaw-2862	883	17	of	of	ADP
taxlaw-2862	883	18	lower	low	ADJ
taxlaw-2862	883	19	(	(	PUNCT
taxlaw-2862	883	20	net	net	NOUN
taxlaw-2862	883	21	)	)	PUNCT
taxlaw-2862	883	22	profits.214	profits.214	NOUN
taxlaw-2862	883	23	this	this	PRON
taxlaw-2862	883	24	could	could	AUX
taxlaw-2862	883	25	happen	happen	VERB
taxlaw-2862	883	26	both	both	PRON
taxlaw-2862	883	27	in	in	ADP
taxlaw-2862	883	28	the	the	DET
taxlaw-2862	883	29	case	case	NOUN
taxlaw-2862	883	30	in	in	ADP
taxlaw-2862	883	31	which	which	PRON
taxlaw-2862	883	32	costs	cost	NOUN
taxlaw-2862	883	33	are	be	AUX
taxlaw-2862	883	34	monetary	monetary	ADJ
taxlaw-2862	883	35	—	—	PUNCT
taxlaw-2862	883	36	the	the	DET
taxlaw-2862	883	37	entrepreneur	entrepreneur	NOUN
taxlaw-2862	883	38	will	will	AUX
taxlaw-2862	883	39	enjoy	enjoy	VERB
taxlaw-2862	883	40	lower	low	ADJ
taxlaw-2862	883	41	net	net	ADJ
taxlaw-2862	883	42	earnings	earning	NOUN
taxlaw-2862	883	43	from	from	ADP
taxlaw-2862	883	44	the	the	DET
taxlaw-2862	883	45	business	business	NOUN
taxlaw-2862	883	46	because	because	SCONJ
taxlaw-2862	883	47	she	she	PRON
taxlaw-2862	883	48	must	must	AUX
taxlaw-2862	883	49	pay	pay	VERB
taxlaw-2862	883	50	someone	someone	PRON
taxlaw-2862	883	51	else	else	ADV
taxlaw-2862	883	52	to	to	PART
taxlaw-2862	883	53	deal	deal	VERB
taxlaw-2862	883	54	with	with	ADP
taxlaw-2862	883	55	vat	vat	NOUN
taxlaw-2862	883	56	compliance	compliance	NOUN
taxlaw-2862	883	57	—	—	PUNCT
taxlaw-2862	883	58	as	as	ADV
taxlaw-2862	883	59	well	well	ADV
taxlaw-2862	883	60	as	as	ADP
taxlaw-2862	883	61	the	the	DET
taxlaw-2862	883	62	case	case	NOUN
taxlaw-2862	883	63	where	where	SCONJ
taxlaw-2862	883	64	costs	cost	NOUN
taxlaw-2862	883	65	are	be	AUX
taxlaw-2862	883	66	non	non	ADJ
taxlaw-2862	883	67	-	-	ADJ
taxlaw-2862	883	68	monetary	monetary	ADJ
taxlaw-2862	883	69	,	,	PUNCT
taxlaw-2862	883	70	or	or	CCONJ
taxlaw-2862	883	71	“	"	PUNCT
taxlaw-2862	883	72	internal	internal	ADJ
taxlaw-2862	883	73	.	.	PUNCT
taxlaw-2862	883	74	”	"	PUNCT
taxlaw-2862	884	1	215	215	NUM
taxlaw-2862	884	2	the	the	DET
taxlaw-2862	884	3	concept	concept	NOUN
taxlaw-2862	884	4	of	of	ADP
taxlaw-2862	884	5	economic	economic	ADJ
taxlaw-2862	884	6	incidence	incidence	NOUN
taxlaw-2862	884	7	in	in	ADP
taxlaw-2862	884	8	the	the	DET
taxlaw-2862	884	9	context	context	NOUN
taxlaw-2862	884	10	of	of	ADP
taxlaw-2862	884	11	consumption	consumption	NOUN
taxlaw-2862	884	12	taxation	taxation	NOUN
taxlaw-2862	884	13	interrogates	interrogate	VERB
taxlaw-2862	884	14	the	the	DET
taxlaw-2862	884	15	simplistic	simplistic	ADJ
taxlaw-2862	884	16	presumption	presumption	NOUN
taxlaw-2862	884	17	that	that	SCONJ
taxlaw-2862	884	18	the	the	DET
taxlaw-2862	884	19	burdens	burden	NOUN
taxlaw-2862	884	20	of	of	ADP
taxlaw-2862	884	21	the	the	DET
taxlaw-2862	884	22	tax	tax	NOUN
taxlaw-2862	884	23	fall	fall	NOUN
taxlaw-2862	884	24	exclusively	exclusively	ADV
taxlaw-2862	884	25	on	on	ADP
taxlaw-2862	884	26	either	either	CCONJ
taxlaw-2862	884	27	the	the	DET
taxlaw-2862	884	28	seller	seller	NOUN
taxlaw-2862	884	29	/	/	SYM
taxlaw-2862	884	30	entrepreneur	entrepreneur	NOUN
taxlaw-2862	884	31	or	or	CCONJ
taxlaw-2862	884	32	the	the	DET
taxlaw-2862	884	33	consumer	consumer	NOUN
taxlaw-2862	884	34	.	.	PUNCT
taxlaw-2862	885	1	in	in	ADP
taxlaw-2862	885	2	a	a	DET
taxlaw-2862	885	3	recent	recent	ADJ
taxlaw-2862	885	4	paper	paper	NOUN
taxlaw-2862	885	5	examining	examine	VERB
taxlaw-2862	885	6	the	the	DET
taxlaw-2862	885	7	“	"	PUNCT
taxlaw-2862	885	8	supply	supply	NOUN
taxlaw-2862	885	9	side	side	NOUN
taxlaw-2862	885	10	”	"	PUNCT
taxlaw-2862	885	11	incidence	incidence	NOUN
taxlaw-2862	885	12	of	of	ADP
taxlaw-2862	885	13	cigarette	cigarette	NOUN
taxlaw-2862	885	14	taxes	taxis	NOUN
taxlaw-2862	885	15	,	,	PUNCT
taxlaw-2862	885	16	kyle	kyle	PROPN
taxlaw-2862	885	17	rozema	rozema	PROPN
taxlaw-2862	885	18	makes	make	VERB
taxlaw-2862	885	19	the	the	DET
taxlaw-2862	885	20	point	point	NOUN
taxlaw-2862	885	21	that	that	PRON
taxlaw-2862	885	22	:	:	PUNCT
taxlaw-2862	885	23	[	[	X
taxlaw-2862	885	24	a]n	a]n	ADJ
taxlaw-2862	885	25	ideal	ideal	ADJ
taxlaw-2862	885	26	tax	tax	NOUN
taxlaw-2862	885	27	incidence	incidence	NOUN
taxlaw-2862	885	28	analysis	analysis	NOUN
taxlaw-2862	885	29	would	would	AUX
taxlaw-2862	885	30	characterize	characterize	VERB
taxlaw-2862	885	31	the	the	DET
taxlaw-2862	885	32	effect	effect	NOUN
taxlaw-2862	885	33	of	of	ADP
taxlaw-2862	885	34	a	a	DET
taxlaw-2862	885	35	tax	tax	NOUN
taxlaw-2862	885	36	change	change	NOUN
taxlaw-2862	885	37	on	on	ADP
taxlaw-2862	885	38	the	the	DET
taxlaw-2862	885	39	utility	utility	NOUN
taxlaw-2862	885	40	levels	level	NOUN
taxlaw-2862	885	41	of	of	ADP
taxlaw-2862	885	42	all	all	DET
taxlaw-2862	885	43	individuals	individual	NOUN
taxlaw-2862	885	44	in	in	ADP
taxlaw-2862	885	45	the	the	DET
taxlaw-2862	885	46	economy	economy	NOUN
taxlaw-2862	885	47	.	.	PUNCT
taxlaw-2862	886	1	it	it	PRON
taxlaw-2862	886	2	would	would	AUX
taxlaw-2862	886	3	begin	begin	VERB
taxlaw-2862	886	4	by	by	ADP
taxlaw-2862	886	5	identifying	identify	VERB
taxlaw-2862	886	6	the	the	DET
taxlaw-2862	886	7	individuals	individual	NOUN
taxlaw-2862	886	8	who	who	PRON
taxlaw-2862	886	9	ultimately	ultimately	ADV
taxlaw-2862	886	10	bear	bear	VERB
taxlaw-2862	886	11	the	the	DET
taxlaw-2862	886	12	tax	tax	NOUN
taxlaw-2862	886	13	burden	burden	NOUN
taxlaw-2862	886	14	.	.	PUNCT
taxlaw-2862	887	1	for	for	ADP
taxlaw-2862	887	2	a	a	DET
taxlaw-2862	887	3	consumption	consumption	NOUN
taxlaw-2862	887	4	tax	tax	NOUN
taxlaw-2862	887	5	[	[	X
taxlaw-2862	887	6	like	like	ADP
taxlaw-2862	887	7	a	a	DET
taxlaw-2862	887	8	vat	vat	NOUN
taxlaw-2862	887	9	]	]	PUNCT
taxlaw-2862	887	10	this	this	PRON
taxlaw-2862	887	11	includes	include	VERB
taxlaw-2862	887	12	all	all	DET
taxlaw-2862	887	13	individuals	individual	NOUN
taxlaw-2862	887	14	affected	affect	VERB
taxlaw-2862	887	15	,	,	PUNCT
taxlaw-2862	887	16	regardless	regardless	ADV
taxlaw-2862	887	17	of	of	ADP
taxlaw-2862	887	18	whether	whether	SCONJ
taxlaw-2862	887	19	they	they	PRON
taxlaw-2862	887	20	are	be	AUX
taxlaw-2862	887	21	on	on	ADP
taxlaw-2862	887	22	the	the	DET
taxlaw-2862	887	23	demand	demand	NOUN
taxlaw-2862	887	24	size	size	NOUN
taxlaw-2862	887	25	[	[	X
taxlaw-2862	887	26	customers	customer	NOUN
taxlaw-2862	887	27	]	]	X
taxlaw-2862	887	28	or	or	CCONJ
taxlaw-2862	887	29	the	the	DET
taxlaw-2862	887	30	supply	supply	NOUN
taxlaw-2862	887	31	side	side	NOUN
taxlaw-2862	887	32	[	[	X
taxlaw-2862	887	33	sellers]	sellers]	NOUN
taxlaw-2862	887	34	…	…	PUNCT
taxlaw-2862	887	35	in	in	ADP
taxlaw-2862	887	36	practice	practice	NOUN
taxlaw-2862	887	37	,	,	PUNCT
taxlaw-2862	887	38	[	[	X
taxlaw-2862	887	39	however	however	ADV
taxlaw-2862	887	40	]	]	X
taxlaw-2862	887	41	,	,	PUNCT
taxlaw-2862	887	42	this	this	DET
taxlaw-2862	887	43	exercise	exercise	NOUN
taxlaw-2862	887	44	is	be	AUX
taxlaw-2862	887	45	difficult	difficult	ADJ
taxlaw-2862	887	46	to	to	PART
taxlaw-2862	887	47	conduct	conduct	VERB
taxlaw-2862	887	48	empirically	empirically	ADV
taxlaw-2862	887	49	because	because	SCONJ
taxlaw-2862	887	50	one	one	PRON
taxlaw-2862	887	51	must	must	AUX
taxlaw-2862	887	52	be	be	AUX
taxlaw-2862	887	53	able	able	ADJ
taxlaw-2862	887	54	to	to	PART
taxlaw-2862	887	55	identify	identify	VERB
taxlaw-2862	887	56	the	the	DET
taxlaw-2862	887	57	involved	involved	ADJ
taxlaw-2862	887	58	parties.216	parties.216	NOUN
taxlaw-2862	887	59	in	in	ADP
taxlaw-2862	887	60	the	the	DET
taxlaw-2862	887	61	context	context	NOUN
taxlaw-2862	887	62	of	of	ADP
taxlaw-2862	887	63	the	the	DET
taxlaw-2862	887	64	incidence	incidence	NOUN
taxlaw-2862	887	65	of	of	ADP
taxlaw-2862	887	66	vat	vat	NOUN
taxlaw-2862	887	67	compliance	compliance	NOUN
taxlaw-2862	887	68	costs	cost	NOUN
taxlaw-2862	887	69	,	,	PUNCT
taxlaw-2862	887	70	the	the	DET
taxlaw-2862	887	71	exercise	exercise	NOUN
taxlaw-2862	887	72	is	be	AUX
taxlaw-2862	887	73	similarly	similarly	ADV
taxlaw-2862	887	74	difficult.217	difficult.217	ADJ
taxlaw-2862	887	75	depending	depend	VERB
taxlaw-2862	887	76	on	on	ADP
taxlaw-2862	887	77	the	the	DET
taxlaw-2862	887	78	competitiveness	competitiveness	NOUN
taxlaw-2862	887	79	and	and	CCONJ
taxlaw-2862	887	80	other	other	ADJ
taxlaw-2862	887	81	conditions	condition	NOUN
taxlaw-2862	887	82	of	of	ADP
taxlaw-2862	887	83	the	the	DET
taxlaw-2862	887	84	market	market	NOUN
taxlaw-2862	887	85	in	in	ADP
taxlaw-2862	887	86	which	which	PRON
taxlaw-2862	887	87	the	the	DET
taxlaw-2862	887	88	firm	firm	NOUN
taxlaw-2862	887	89	operates	operate	VERB
taxlaw-2862	887	90	,	,	PUNCT
taxlaw-2862	887	91	it	it	PRON
taxlaw-2862	887	92	seems	seem	VERB
taxlaw-2862	887	93	plausible	plausible	ADJ
taxlaw-2862	887	94	that	that	SCONJ
taxlaw-2862	887	95	an	an	DET
taxlaw-2862	887	96	entrepreneur	entrepreneur	NOUN
taxlaw-2862	887	97	,	,	PUNCT
taxlaw-2862	887	98	owner	owner	NOUN
taxlaw-2862	887	99	-	-	PUNCT
taxlaw-2862	887	100	manager	manager	NOUN
taxlaw-2862	887	101	or	or	CCONJ
taxlaw-2862	887	102	shareholder	shareholder	NOUN
taxlaw-2862	887	103	will	will	AUX
taxlaw-2862	887	104	have	have	VERB
taxlaw-2862	887	105	more	more	ADJ
taxlaw-2862	887	106	or	or	CCONJ
taxlaw-2862	887	107	less	less	ADJ
taxlaw-2862	887	108	leeway	leeway	NOUN
taxlaw-2862	887	109	to	to	PART
taxlaw-2862	887	110	pass	pass	VERB
taxlaw-2862	887	111	along	along	ADP
taxlaw-2862	887	112	all	all	PRON
taxlaw-2862	887	113	or	or	CCONJ
taxlaw-2862	887	114	some	some	PRON
taxlaw-2862	887	115	of	of	ADP
taxlaw-2862	887	116	her	her	PRON
taxlaw-2862	887	117	vat	vat	NOUN
taxlaw-2862	887	118	compliance	compliance	NOUN
taxlaw-2862	887	119	costs	cost	NOUN
taxlaw-2862	887	120	to	to	ADP
taxlaw-2862	887	121	employees	employee	NOUN
taxlaw-2862	887	122	,	,	PUNCT
taxlaw-2862	887	123	casual	casual	ADJ
taxlaw-2862	887	124	labor	labor	NOUN
taxlaw-2862	887	125	inputs	input	NOUN
taxlaw-2862	887	126	,	,	PUNCT
taxlaw-2862	887	127	non	non	ADJ
taxlaw-2862	887	128	-	-	ADJ
taxlaw-2862	887	129	labor	labor	ADJ
taxlaw-2862	887	130	inputs	input	NOUN
taxlaw-2862	887	131	(	(	PUNCT
taxlaw-2862	887	132	e.g.	e.g.	ADV
taxlaw-2862	887	133	,	,	PUNCT
taxlaw-2862	887	134	suppliers	supplier	NOUN
taxlaw-2862	887	135	of	of	ADP
taxlaw-2862	887	136	capital	capital	NOUN
taxlaw-2862	887	137	or	or	CCONJ
taxlaw-2862	887	138	other	other	ADJ
taxlaw-2862	887	139	inputs	input	NOUN
taxlaw-2862	887	140	)	)	PUNCT
taxlaw-2862	887	141	,	,	PUNCT
taxlaw-2862	887	142	or	or	CCONJ
taxlaw-2862	887	143	customers	customer	NOUN
taxlaw-2862	887	144	.	.	PUNCT
taxlaw-2862	888	1	in	in	ADP
taxlaw-2862	888	2	their	their	PRON
taxlaw-2862	888	3	study	study	NOUN
taxlaw-2862	888	4	of	of	ADP
taxlaw-2862	888	5	compliance	compliance	NOUN
taxlaw-2862	888	6	costs	cost	NOUN
taxlaw-2862	888	7	of	of	ADP
taxlaw-2862	888	8	business	business	NOUN
taxlaw-2862	888	9	taxes	taxis	NOUN
taxlaw-2862	888	10	in	in	ADP
taxlaw-2862	888	11	new	new	PROPN
taxlaw-2862	888	12	zealand	zealand	PROPN
taxlaw-2862	888	13	,	,	PUNCT
taxlaw-2862	888	14	cedric	cedric	PROPN
taxlaw-2862	888	15	sandford	sandford	PROPN
taxlaw-2862	888	16	and	and	CCONJ
taxlaw-2862	888	17	john	john	PROPN
taxlaw-2862	888	18	hasseldine	hasseldine	PROPN
taxlaw-2862	888	19	’s	’s	PART
taxlaw-2862	888	20	frame	frame	VERB
taxlaw-2862	888	21	the	the	DET
taxlaw-2862	888	22	issue	issue	NOUN
taxlaw-2862	888	23	aptly	aptly	ADV
taxlaw-2862	888	24	:	:	PUNCT
taxlaw-2862	889	1	[	[	X
taxlaw-2862	889	2	b]usinesses	b]usinesse	NOUN
taxlaw-2862	889	3	do	do	AUX
taxlaw-2862	889	4	not	not	PART
taxlaw-2862	889	5	pay	pay	VERB
taxlaw-2862	889	6	taxes	taxis	NOUN
taxlaw-2862	889	7	—	—	PUNCT
taxlaw-2862	889	8	only	only	ADV
taxlaw-2862	889	9	individuals	individual	NOUN
taxlaw-2862	889	10	can	can	AUX
taxlaw-2862	889	11	do	do	VERB
taxlaw-2862	889	12	that	that	PRON
taxlaw-2862	889	13	;	;	PUNCT
taxlaw-2862	889	14	similarly	similarly	ADV
taxlaw-2862	889	15	businesses	business	NOUN
taxlaw-2862	889	16	do	do	AUX
taxlaw-2862	889	17	not	not	PART
taxlaw-2862	889	18	pay	pay	VERB
taxlaw-2862	889	19	compliance	compliance	NOUN
taxlaw-2862	889	20	costs	cost	NOUN
taxlaw-2862	889	21	—	—	PUNCT
taxlaw-2862	889	22	only	only	ADV
taxlaw-2862	889	23	individuals	individual	NOUN
taxlaw-2862	889	24	.	.	PUNCT
taxlaw-2862	890	1	the	the	DET
taxlaw-2862	890	2	question	question	NOUN
taxlaw-2862	890	3	214	214	NUM
taxlaw-2862	890	4	see	see	VERB
taxlaw-2862	890	5	sandford	sandford	PROPN
taxlaw-2862	890	6	&	&	CCONJ
taxlaw-2862	890	7	hasseldine	hasseldine	PROPN
taxlaw-2862	890	8	,	,	PUNCT
taxlaw-2862	890	9	supra	supra	PROPN
taxlaw-2862	890	10	note	note	PROPN
taxlaw-2862	890	11	199	199	NUM
taxlaw-2862	890	12	,	,	PUNCT
taxlaw-2862	890	13	at	at	ADP
taxlaw-2862	890	14	114	114	NUM
taxlaw-2862	890	15	(	(	PUNCT
taxlaw-2862	890	16	“	"	PUNCT
taxlaw-2862	890	17	where	where	SCONJ
taxlaw-2862	890	18	we	we	PRON
taxlaw-2862	890	19	are	be	AUX
taxlaw-2862	890	20	talking	talk	VERB
taxlaw-2862	890	21	of	of	ADP
taxlaw-2862	890	22	sole	sole	ADJ
taxlaw-2862	890	23	proprietors	proprietor	NOUN
taxlaw-2862	890	24	and	and	CCONJ
taxlaw-2862	890	25	partners	partner	NOUN
taxlaw-2862	890	26	,	,	PUNCT
taxlaw-2862	890	27	the	the	DET
taxlaw-2862	890	28	compliance	compliance	NOUN
taxlaw-2862	890	29	costs	cost	NOUN
taxlaw-2862	890	30	are	be	AUX
taxlaw-2862	890	31	like	like	ADP
taxlaw-2862	890	32	an	an	DET
taxlaw-2862	890	33	additional	additional	ADJ
taxlaw-2862	890	34	element	element	NOUN
taxlaw-2862	890	35	of	of	ADP
taxlaw-2862	890	36	personal	personal	ADJ
taxlaw-2862	890	37	income	income	NOUN
taxlaw-2862	890	38	tax	tax	NOUN
taxlaw-2862	890	39	and	and	CCONJ
taxlaw-2862	890	40	most	most	ADJ
taxlaw-2862	890	41	of	of	ADP
taxlaw-2862	890	42	the	the	DET
taxlaw-2862	890	43	cost	cost	NOUN
taxlaw-2862	890	44	is	be	AUX
taxlaw-2862	890	45	likely	likely	ADJ
taxlaw-2862	890	46	to	to	PART
taxlaw-2862	890	47	stay	stay	VERB
taxlaw-2862	890	48	where	where	SCONJ
taxlaw-2862	890	49	it	it	PRON
taxlaw-2862	890	50	falls	fall	VERB
taxlaw-2862	890	51	,	,	PUNCT
taxlaw-2862	890	52	on	on	ADP
taxlaw-2862	890	53	the	the	DET
taxlaw-2862	890	54	proprietor	proprietor	NOUN
taxlaw-2862	890	55	or	or	CCONJ
taxlaw-2862	890	56	partner	partner	NOUN
taxlaw-2862	890	57	;	;	PUNCT
taxlaw-2862	890	58	shifting	shift	VERB
taxlaw-2862	890	59	it	it	PRON
taxlaw-2862	890	60	will	will	AUX
taxlaw-2862	890	61	be	be	AUX
taxlaw-2862	890	62	difficult	difficult	ADJ
taxlaw-2862	890	63	although	although	SCONJ
taxlaw-2862	890	64	it	it	PRON
taxlaw-2862	890	65	may	may	AUX
taxlaw-2862	890	66	be	be	AUX
taxlaw-2862	890	67	possible	possible	ADJ
taxlaw-2862	890	68	to	to	PART
taxlaw-2862	890	69	shift	shift	VERB
taxlaw-2862	890	70	some	some	PRON
taxlaw-2862	890	71	of	of	ADP
taxlaw-2862	890	72	it	it	PRON
taxlaw-2862	890	73	forward	forward	ADV
taxlaw-2862	890	74	,	,	PUNCT
taxlaw-2862	890	75	as	as	ADP
taxlaw-2862	890	76	with	with	ADP
taxlaw-2862	890	77	corporate	corporate	ADJ
taxlaw-2862	890	78	income	income	NOUN
taxlaw-2862	890	79	tax	tax	NOUN
taxlaw-2862	890	80	”	"	PUNCT
taxlaw-2862	890	81	)	)	PUNCT
taxlaw-2862	890	82	.	.	PUNCT
taxlaw-2862	891	1	215	215	NUM
taxlaw-2862	891	2	see	see	NOUN
taxlaw-2862	891	3	,	,	PUNCT
taxlaw-2862	891	4	e.g.	e.g.	ADV
taxlaw-2862	891	5	,	,	PUNCT
taxlaw-2862	891	6	katherine	katherine	PROPN
taxlaw-2862	891	7	bain	bain	PROPN
taxlaw-2862	891	8	,	,	PUNCT
taxlaw-2862	891	9	michael	michael	PROPN
taxlaw-2862	891	10	walpole	walpole	PROPN
taxlaw-2862	891	11	,	,	PUNCT
taxlaw-2862	891	12	ann	ann	PROPN
taxlaw-2862	891	13	hansford	hansford	PROPN
taxlaw-2862	891	14	&	&	CCONJ
taxlaw-2862	891	15	chris	chris	PROPN
taxlaw-2862	891	16	evans	evans	PROPN
taxlaw-2862	891	17	,	,	PUNCT
taxlaw-2862	891	18	the	the	DET
taxlaw-2862	891	19	internal	internal	ADJ
taxlaw-2862	891	20	costs	cost	NOUN
taxlaw-2862	891	21	of	of	ADP
taxlaw-2862	891	22	vat	vat	NOUN
taxlaw-2862	891	23	compliance	compliance	NOUN
taxlaw-2862	891	24	:	:	PUNCT
taxlaw-2862	891	25	evidence	evidence	NOUN
taxlaw-2862	891	26	from	from	ADP
taxlaw-2862	891	27	australia	australia	PROPN
taxlaw-2862	891	28	and	and	CCONJ
taxlaw-2862	891	29	the	the	DET
taxlaw-2862	891	30	united	united	ADJ
taxlaw-2862	891	31	kingdom	kingdom	NOUN
taxlaw-2862	891	32	and	and	CCONJ
taxlaw-2862	891	33	suggestions	suggestion	NOUN
taxlaw-2862	891	34	for	for	ADP
taxlaw-2862	891	35	mitigation	mitigation	NOUN
taxlaw-2862	891	36	,	,	PUNCT
taxlaw-2862	891	37	13	13	NUM
taxlaw-2862	891	38	ejournal	ejournal	NOUN
taxlaw-2862	891	39	of	of	ADP
taxlaw-2862	891	40	tax	tax	NOUN
taxlaw-2862	891	41	res	re	NOUN
taxlaw-2862	891	42	.	.	PUNCT
taxlaw-2862	891	43	158	158	NUM
taxlaw-2862	891	44	,	,	PUNCT
taxlaw-2862	891	45	163	163	NUM
taxlaw-2862	891	46	(	(	PUNCT
taxlaw-2862	891	47	2015	2015	NUM
taxlaw-2862	891	48	)	)	PUNCT
taxlaw-2862	891	49	(	(	PUNCT
taxlaw-2862	891	50	internal	internal	ADJ
taxlaw-2862	891	51	costs	cost	NOUN
taxlaw-2862	891	52	as	as	ADP
taxlaw-2862	891	53	“	"	PUNCT
taxlaw-2862	891	54	costs	cost	NOUN
taxlaw-2862	891	55	of	of	ADP
taxlaw-2862	891	56	labour	labour	NOUN
taxlaw-2862	891	57	/	/	SYM
taxlaw-2862	891	58	time	time	NOUN
taxlaw-2862	891	59	consumed	consume	VERB
taxlaw-2862	891	60	in	in	ADP
taxlaw-2862	891	61	completion	completion	NOUN
taxlaw-2862	891	62	of	of	ADP
taxlaw-2862	891	63	tax	tax	NOUN
taxlaw-2862	891	64	activities	activity	NOUN
taxlaw-2862	891	65	…	…	PUNCT
taxlaw-2862	891	66	in	in	ADP
taxlaw-2862	891	67	contrast	contrast	NOUN
taxlaw-2862	891	68	to	to	ADP
taxlaw-2862	891	69	external	external	ADJ
taxlaw-2862	891	70	costs	cost	NOUN
taxlaw-2862	891	71	,	,	PUNCT
taxlaw-2862	891	72	which	which	PRON
taxlaw-2862	891	73	are	be	AUX
taxlaw-2862	891	74	the	the	DET
taxlaw-2862	891	75	costs	cost	NOUN
taxlaw-2862	891	76	of	of	ADP
taxlaw-2862	891	77	purchasing	purchasing	NOUN
taxlaw-2862	891	78	expertise	expertise	NOUN
taxlaw-2862	891	79	,	,	PUNCT
taxlaw-2862	891	80	such	such	ADJ
taxlaw-2862	891	81	as	as	ADP
taxlaw-2862	891	82	external	external	ADJ
taxlaw-2862	891	83	advisors	advisor	NOUN
taxlaw-2862	891	84	;	;	PUNCT
taxlaw-2862	891	85	summarizing	summarize	VERB
taxlaw-2862	891	86	surveys	survey	NOUN
taxlaw-2862	891	87	of	of	ADP
taxlaw-2862	891	88	internal	internal	ADJ
taxlaw-2862	891	89	and	and	CCONJ
taxlaw-2862	891	90	external	external	ADJ
taxlaw-2862	891	91	tax	tax	NOUN
taxlaw-2862	891	92	compliance	compliance	NOUN
taxlaw-2862	891	93	costs	cost	NOUN
taxlaw-2862	891	94	showing	show	VERB
taxlaw-2862	891	95	that	that	SCONJ
taxlaw-2862	891	96	the	the	DET
taxlaw-2862	891	97	portion	portion	NOUN
taxlaw-2862	891	98	stemming	stem	VERB
taxlaw-2862	891	99	from	from	ADP
taxlaw-2862	891	100	vat	vat	NOUN
taxlaw-2862	891	101	/	/	SYM
taxlaw-2862	891	102	gst	gst	NOUN
taxlaw-2862	891	103	compliance	compliance	NOUN
taxlaw-2862	891	104	is	be	AUX
taxlaw-2862	891	105	significant	significant	ADJ
taxlaw-2862	891	106	(	(	PUNCT
taxlaw-2862	891	107	although	although	SCONJ
taxlaw-2862	891	108	different	different	ADJ
taxlaw-2862	891	109	as	as	ADP
taxlaw-2862	891	110	between	between	ADP
taxlaw-2862	891	111	australia	australia	PROPN
taxlaw-2862	891	112	and	and	CCONJ
taxlaw-2862	891	113	the	the	DET
taxlaw-2862	891	114	uk	uk	PROPN
taxlaw-2862	891	115	—	—	PUNCT
taxlaw-2862	891	116	in	in	ADP
taxlaw-2862	891	117	australia	australia	PROPN
taxlaw-2862	891	118	,	,	PUNCT
taxlaw-2862	891	119	58	58	NUM
taxlaw-2862	891	120	%	%	NOUN
taxlaw-2862	891	121	of	of	ADP
taxlaw-2862	891	122	internal	internal	ADJ
taxlaw-2862	891	123	compliance	compliance	NOUN
taxlaw-2862	891	124	costs	cost	NOUN
taxlaw-2862	891	125	were	be	AUX
taxlaw-2862	891	126	attributable	attributable	ADJ
taxlaw-2862	891	127	to	to	ADP
taxlaw-2862	891	128	the	the	DET
taxlaw-2862	891	129	gst	gst	NOUN
taxlaw-2862	891	130	whereas	whereas	SCONJ
taxlaw-2862	891	131	the	the	DET
taxlaw-2862	891	132	uk	uk	PROPN
taxlaw-2862	891	133	figure	figure	NOUN
taxlaw-2862	891	134	was	be	AUX
taxlaw-2862	891	135	41	41	NUM
taxlaw-2862	891	136	%	%	NOUN
taxlaw-2862	891	137	)	)	PUNCT
taxlaw-2862	891	138	.	.	PUNCT
taxlaw-2862	892	1	in	in	ADP
taxlaw-2862	892	2	the	the	DET
taxlaw-2862	892	3	case	case	NOUN
taxlaw-2862	892	4	of	of	ADP
taxlaw-2862	892	5	internal	internal	ADJ
taxlaw-2862	892	6	costs	cost	NOUN
taxlaw-2862	892	7	,	,	PUNCT
taxlaw-2862	892	8	if	if	SCONJ
taxlaw-2862	892	9	incidence	incidence	NOUN
taxlaw-2862	892	10	fell	fall	VERB
taxlaw-2862	892	11	on	on	ADP
taxlaw-2862	892	12	the	the	DET
taxlaw-2862	892	13	seller	seller	NOUN
taxlaw-2862	892	14	,	,	PUNCT
taxlaw-2862	892	15	they	they	PRON
taxlaw-2862	892	16	would	would	AUX
taxlaw-2862	892	17	be	be	AUX
taxlaw-2862	892	18	extracted	extract	VERB
taxlaw-2862	892	19	in	in	ADP
taxlaw-2862	892	20	the	the	DET
taxlaw-2862	892	21	form	form	NOUN
taxlaw-2862	892	22	of	of	ADP
taxlaw-2862	892	23	fewer	few	ADJ
taxlaw-2862	892	24	leisure	leisure	NOUN
taxlaw-2862	892	25	hours	hour	NOUN
taxlaw-2862	892	26	,	,	PUNCT
taxlaw-2862	892	27	more	more	ADJ
taxlaw-2862	892	28	stress	stress	NOUN
taxlaw-2862	892	29	,	,	PUNCT
taxlaw-2862	892	30	worse	bad	ADJ
taxlaw-2862	892	31	health	health	NOUN
taxlaw-2862	892	32	,	,	PUNCT
taxlaw-2862	892	33	or	or	CCONJ
taxlaw-2862	892	34	other	other	ADJ
taxlaw-2862	892	35	incursions	incursion	NOUN
taxlaw-2862	892	36	to	to	ADP
taxlaw-2862	892	37	the	the	DET
taxlaw-2862	892	38	individual	individual	ADJ
taxlaw-2862	892	39	entrepreneur	entrepreneur	NOUN
taxlaw-2862	892	40	’s	’s	PART
taxlaw-2862	892	41	subjective	subjective	ADJ
taxlaw-2862	892	42	welfare	welfare	NOUN
taxlaw-2862	892	43	.	.	PUNCT
taxlaw-2862	893	1	216	216	NUM
taxlaw-2862	893	2	see	see	VERB
taxlaw-2862	893	3	kyle	kyle	PROPN
taxlaw-2862	893	4	rozema	rozema	PROPN
taxlaw-2862	893	5	,	,	PUNCT
taxlaw-2862	893	6	supply	supply	NOUN
taxlaw-2862	893	7	side	side	NOUN
taxlaw-2862	893	8	incidence	incidence	NOUN
taxlaw-2862	893	9	of	of	ADP
taxlaw-2862	893	10	consumption	consumption	NOUN
taxlaw-2862	893	11	taxes	taxis	NOUN
taxlaw-2862	893	12	1	1	NUM
taxlaw-2862	893	13	(	(	PUNCT
taxlaw-2862	893	14	oct	oct	PROPN
taxlaw-2862	893	15	.	.	PROPN
taxlaw-2862	893	16	5	5	NUM
taxlaw-2862	893	17	,	,	PUNCT
taxlaw-2862	893	18	2016	2016	NUM
taxlaw-2862	893	19	)	)	PUNCT
taxlaw-2862	893	20	,	,	PUNCT
taxlaw-2862	893	21	http://ssrn.com/abstract=2742254	http://ssrn.com/abstract=2742254	NOUN
taxlaw-2862	893	22	[	[	X
taxlaw-2862	893	23	https://perma.cc/lnj3-amm8	https://perma.cc/lnj3-amm8	X
taxlaw-2862	893	24	]	]	PUNCT
taxlaw-2862	893	25	.	.	PUNCT
taxlaw-2862	894	1	217	217	NUM
taxlaw-2862	894	2	much	much	ADJ
taxlaw-2862	894	3	of	of	ADP
taxlaw-2862	894	4	the	the	DET
taxlaw-2862	894	5	earlier	early	ADJ
taxlaw-2862	894	6	literature	literature	NOUN
taxlaw-2862	894	7	on	on	ADP
taxlaw-2862	894	8	the	the	DET
taxlaw-2862	894	9	distributive	distributive	ADJ
taxlaw-2862	894	10	implications	implication	NOUN
taxlaw-2862	894	11	of	of	ADP
taxlaw-2862	894	12	the	the	DET
taxlaw-2862	894	13	consumption	consumption	NOUN
taxlaw-2862	894	14	tax	tax	NOUN
taxlaw-2862	894	15	assumed	assume	VERB
taxlaw-2862	894	16	that	that	SCONJ
taxlaw-2862	894	17	100	100	NUM
taxlaw-2862	894	18	percent	percent	NOUN
taxlaw-2862	894	19	of	of	ADP
taxlaw-2862	894	20	the	the	DET
taxlaw-2862	894	21	consumption	consumption	NOUN
taxlaw-2862	894	22	of	of	ADP
taxlaw-2862	894	23	taxes	taxis	NOUN
taxlaw-2862	894	24	are	be	AUX
taxlaw-2862	894	25	passed	pass	VERB
taxlaw-2862	894	26	through	through	ADP
taxlaw-2862	894	27	to	to	ADP
taxlaw-2862	894	28	the	the	DET
taxlaw-2862	894	29	final	final	ADJ
taxlaw-2862	894	30	consumer	consumer	NOUN
taxlaw-2862	894	31	.	.	PUNCT
taxlaw-2862	895	1	see	see	VERB
taxlaw-2862	895	2	glenn	glenn	PROPN
taxlaw-2862	895	3	jenkins	jenkins	PROPN
taxlaw-2862	895	4	,	,	PUNCT
taxlaw-2862	895	5	hatice	hatice	PROPN
taxlaw-2862	895	6	jenkins	jenkins	PROPN
taxlaw-2862	895	7	&	&	CCONJ
taxlaw-2862	895	8	chun	chun	PROPN
taxlaw-2862	895	9	-	-	PUNCT
taxlaw-2862	895	10	yan	yan	PROPN
taxlaw-2862	895	11	kuo	kuo	PROPN
taxlaw-2862	895	12	,	,	PUNCT
taxlaw-2862	895	13	is	be	AUX
taxlaw-2862	895	14	the	the	DET
taxlaw-2862	895	15	value	value	NOUN
taxlaw-2862	895	16	-	-	PUNCT
taxlaw-2862	895	17	added	add	VERB
taxlaw-2862	895	18	tax	tax	NOUN
taxlaw-2862	895	19	naturally	naturally	ADV
taxlaw-2862	895	20	progressive	progressive	ADJ
taxlaw-2862	895	21	3	3	NUM
taxlaw-2862	895	22	n.3	n.3	NOUN
taxlaw-2862	895	23	(	(	PUNCT
taxlaw-2862	895	24	queen	queen	PROPN
taxlaw-2862	895	25	’s	’s	PART
taxlaw-2862	895	26	u.	u.	PROPN
taxlaw-2862	895	27	dep’t	dep’t	PROPN
taxlaw-2862	895	28	of	of	ADP
taxlaw-2862	895	29	econ	econ	PROPN
taxlaw-2862	895	30	.	.	PUNCT
taxlaw-2862	895	31	,	,	PUNCT
taxlaw-2862	895	32	working	work	VERB
taxlaw-2862	895	33	paper	paper	NOUN
taxlaw-2862	895	34	no	no	NOUN
taxlaw-2862	895	35	.	.	PROPN
taxlaw-2862	895	36	1059	1059	NUM
taxlaw-2862	895	37	,	,	PUNCT
taxlaw-2862	895	38	apr	apr	PROPN
taxlaw-2862	895	39	.	.	PROPN
taxlaw-2862	895	40	2006	2006	NUM
taxlaw-2862	895	41	)	)	PUNCT
taxlaw-2862	895	42	(	(	PUNCT
taxlaw-2862	895	43	citing	cite	VERB
taxlaw-2862	895	44	a	a	DET
taxlaw-2862	895	45	number	number	NOUN
taxlaw-2862	895	46	of	of	ADP
taxlaw-2862	895	47	papers	paper	NOUN
taxlaw-2862	895	48	published	publish	VERB
taxlaw-2862	895	49	in	in	ADP
taxlaw-2862	895	50	the	the	DET
taxlaw-2862	895	51	1970s	1970	NOUN
taxlaw-2862	895	52	and	and	CCONJ
taxlaw-2862	895	53	1980s	1980	NOUN
taxlaw-2862	895	54	)	)	PUNCT
taxlaw-2862	895	55	.	.	PUNCT
taxlaw-2862	896	1	220	220	NUM
taxlaw-2862	896	2	columbia	columbia	PROPN
taxlaw-2862	896	3	journal	journal	PROPN
taxlaw-2862	896	4	of	of	ADP
taxlaw-2862	896	5	tax	tax	NOUN
taxlaw-2862	896	6	law	law	NOUN
taxlaw-2862	896	7	[	[	X
taxlaw-2862	896	8	vol.9:177	vol.9:177	CCONJ
taxlaw-2862	896	9	then	then	ADV
taxlaw-2862	896	10	arises	arise	VERB
taxlaw-2862	896	11	,	,	PUNCT
taxlaw-2862	896	12	who	who	PRON
taxlaw-2862	896	13	really	really	ADV
taxlaw-2862	896	14	pays	pay	VERB
taxlaw-2862	896	15	compliance	compliance	NOUN
taxlaw-2862	896	16	costs	cost	NOUN
taxlaw-2862	896	17	?	?	PUNCT
taxlaw-2862	897	1	what	what	PRON
taxlaw-2862	897	2	is	be	AUX
taxlaw-2862	897	3	the	the	DET
taxlaw-2862	897	4	real	real	ADJ
taxlaw-2862	897	5	or	or	CCONJ
taxlaw-2862	897	6	effective	effective	ADJ
taxlaw-2862	897	7	incidence	incidence	NOUN
taxlaw-2862	897	8	of	of	ADP
taxlaw-2862	897	9	these	these	DET
taxlaw-2862	897	10	costs	cost	NOUN
taxlaw-2862	897	11	?	?	PUNCT
taxlaw-2862	898	1	by	by	ADP
taxlaw-2862	898	2	effective	effective	ADJ
taxlaw-2862	898	3	incidence	incidence	NOUN
taxlaw-2862	898	4	we	we	PRON
taxlaw-2862	898	5	mean	mean	VERB
taxlaw-2862	898	6	,	,	PUNCT
taxlaw-2862	898	7	essentially	essentially	ADV
taxlaw-2862	898	8	the	the	DET
taxlaw-2862	898	9	difference	difference	NOUN
taxlaw-2862	898	10	between	between	ADP
taxlaw-2862	898	11	two	two	NUM
taxlaw-2862	898	12	situations	situation	NOUN
taxlaw-2862	898	13	—	—	PUNCT
taxlaw-2862	898	14	one	one	NUM
taxlaw-2862	898	15	with	with	ADP
taxlaw-2862	898	16	the	the	DET
taxlaw-2862	898	17	compliance	compliance	NOUN
taxlaw-2862	898	18	costs	cost	NOUN
taxlaw-2862	898	19	in	in	ADP
taxlaw-2862	898	20	existence	existence	NOUN
taxlaw-2862	898	21	and	and	CCONJ
taxlaw-2862	898	22	one	one	NUM
taxlaw-2862	898	23	without	without	ADP
taxlaw-2862	898	24	—	—	PUNCT
taxlaw-2862	898	25	one	one	NUM
taxlaw-2862	898	26	of	of	ADP
taxlaw-2862	898	27	which	which	PRON
taxlaw-2862	898	28	is	be	AUX
taxlaw-2862	898	29	,	,	PUNCT
taxlaw-2862	898	30	of	of	ADP
taxlaw-2862	898	31	course	course	NOUN
taxlaw-2862	898	32	,	,	PUNCT
taxlaw-2862	898	33	hypothetical	hypothetical	ADJ
taxlaw-2862	898	34	.	.	PUNCT
taxlaw-2862	899	1	the	the	DET
taxlaw-2862	899	2	area	area	NOUN
taxlaw-2862	899	3	of	of	ADP
taxlaw-2862	899	4	tax	tax	NOUN
taxlaw-2862	899	5	incidence	incidence	NOUN
taxlaw-2862	899	6	—	—	PUNCT
taxlaw-2862	899	7	and	and	CCONJ
taxlaw-2862	899	8	the	the	DET
taxlaw-2862	899	9	incidence	incidence	NOUN
taxlaw-2862	899	10	of	of	ADP
taxlaw-2862	899	11	compliance	compliance	NOUN
taxlaw-2862	899	12	costs	cost	NOUN
taxlaw-2862	899	13	is	be	AUX
taxlaw-2862	899	14	very	very	ADV
taxlaw-2862	899	15	much	much	ADV
taxlaw-2862	899	16	akin	akin	ADJ
taxlaw-2862	899	17	to	to	ADP
taxlaw-2862	899	18	tax	tax	NOUN
taxlaw-2862	899	19	incidence	incidence	NOUN
taxlaw-2862	899	20	—	—	PUNCT
taxlaw-2862	899	21	is	be	AUX
taxlaw-2862	899	22	an	an	DET
taxlaw-2862	899	23	area	area	NOUN
taxlaw-2862	899	24	of	of	ADP
taxlaw-2862	899	25	considerable	considerable	ADJ
taxlaw-2862	899	26	difficulty	difficulty	NOUN
taxlaw-2862	899	27	and	and	CCONJ
taxlaw-2862	899	28	on	on	ADP
taxlaw-2862	899	29	important	important	ADJ
taxlaw-2862	899	30	aspects	aspect	NOUN
taxlaw-2862	899	31	there	there	PRON
taxlaw-2862	899	32	is	be	VERB
taxlaw-2862	899	33	no	no	DET
taxlaw-2862	899	34	agreement	agreement	NOUN
taxlaw-2862	899	35	amongst	amongst	ADP
taxlaw-2862	899	36	economists.218	economists.218	PROPN
taxlaw-2862	899	37	as	as	SCONJ
taxlaw-2862	899	38	suggested	suggest	VERB
taxlaw-2862	899	39	by	by	ADP
taxlaw-2862	899	40	the	the	DET
taxlaw-2862	899	41	literature	literature	PROPN
taxlaw-2862	899	42	review	review	NOUN
taxlaw-2862	899	43	above	above	ADV
taxlaw-2862	899	44	,	,	PUNCT
taxlaw-2862	899	45	the	the	DET
taxlaw-2862	899	46	research	research	NOUN
taxlaw-2862	899	47	relating	relate	VERB
taxlaw-2862	899	48	to	to	ADP
taxlaw-2862	899	49	compliance	compliance	NOUN
taxlaw-2862	899	50	costs	cost	NOUN
taxlaw-2862	899	51	(	(	PUNCT
taxlaw-2862	899	52	and	and	CCONJ
taxlaw-2862	899	53	vat	vat	NOUN
taxlaw-2862	899	54	compliance	compliance	NOUN
taxlaw-2862	899	55	specifically	specifically	ADV
taxlaw-2862	899	56	)	)	PUNCT
taxlaw-2862	899	57	focuses	focus	VERB
taxlaw-2862	899	58	quite	quite	ADV
taxlaw-2862	899	59	narrowly	narrowly	ADV
taxlaw-2862	899	60	on	on	ADP
taxlaw-2862	899	61	measuring	measure	VERB
taxlaw-2862	899	62	the	the	DET
taxlaw-2862	899	63	magnitude	magnitude	NOUN
taxlaw-2862	899	64	of	of	ADP
taxlaw-2862	899	65	costs	cost	NOUN
taxlaw-2862	899	66	rather	rather	ADV
taxlaw-2862	899	67	than	than	ADP
taxlaw-2862	899	68	exploring	explore	VERB
taxlaw-2862	899	69	their	their	PRON
taxlaw-2862	899	70	incidence.219	incidence.219	NOUN
taxlaw-2862	899	71	however	however	ADV
taxlaw-2862	899	72	,	,	PUNCT
taxlaw-2862	899	73	there	there	PRON
taxlaw-2862	899	74	is	be	VERB
taxlaw-2862	899	75	a	a	DET
taxlaw-2862	899	76	large	large	ADJ
taxlaw-2862	899	77	literature	literature	NOUN
taxlaw-2862	899	78	on	on	ADP
taxlaw-2862	899	79	the	the	DET
taxlaw-2862	899	80	incidence	incidence	NOUN
taxlaw-2862	899	81	of	of	ADP
taxlaw-2862	899	82	consumption	consumption	NOUN
taxlaw-2862	899	83	taxes	taxis	NOUN
taxlaw-2862	899	84	as	as	ADV
taxlaw-2862	899	85	well	well	ADV
taxlaw-2862	899	86	as	as	ADP
taxlaw-2862	899	87	a	a	DET
taxlaw-2862	899	88	literature	literature	NOUN
taxlaw-2862	899	89	in	in	ADP
taxlaw-2862	899	90	industrial	industrial	ADJ
taxlaw-2862	899	91	organization	organization	NOUN
taxlaw-2862	899	92	that	that	PRON
taxlaw-2862	899	93	tests	test	VERB
taxlaw-2862	899	94	for	for	ADP
taxlaw-2862	899	95	pass	pass	NOUN
taxlaw-2862	899	96	-	-	PUNCT
taxlaw-2862	899	97	through	through	NOUN
taxlaw-2862	899	98	of	of	ADP
taxlaw-2862	899	99	input	input	NOUN
taxlaw-2862	899	100	costs	cost	NOUN
taxlaw-2862	899	101	.	.	PUNCT
taxlaw-2862	900	1	220	220	NUM
taxlaw-2862	900	2	generally	generally	ADV
taxlaw-2862	900	3	speaking	speak	VERB
taxlaw-2862	900	4	,	,	PUNCT
taxlaw-2862	900	5	this	this	DET
taxlaw-2862	900	6	literature	literature	NOUN
taxlaw-2862	900	7	finds	find	VERB
taxlaw-2862	900	8	varying	vary	VERB
taxlaw-2862	900	9	rates	rate	NOUN
taxlaw-2862	900	10	of	of	ADP
taxlaw-2862	900	11	pass	pass	NOUN
taxlaw-2862	900	12	-	-	PUNCT
taxlaw-2862	900	13	through	through	NOUN
taxlaw-2862	900	14	of	of	ADP
taxlaw-2862	900	15	vat	vat	NOUN
taxlaw-2862	900	16	via	via	ADP
taxlaw-2862	900	17	increased	increase	VERB
taxlaw-2862	900	18	consumer	consumer	NOUN
taxlaw-2862	900	19	prices	price	NOUN
taxlaw-2862	900	20	,	,	PUNCT
taxlaw-2862	900	21	decreased	decrease	VERB
taxlaw-2862	900	22	wages	wage	NOUN
taxlaw-2862	900	23	,	,	PUNCT
taxlaw-2862	900	24	or	or	CCONJ
taxlaw-2862	900	25	decreased	decrease	VERB
taxlaw-2862	900	26	spending	spend	VERB
taxlaw-2862	900	27	on	on	ADP
taxlaw-2862	900	28	inputs.221	inputs.221	NOUN
taxlaw-2862	900	29	3	3	NUM
taxlaw-2862	900	30	.	.	PUNCT
taxlaw-2862	900	31	ability	ability	NOUN
taxlaw-2862	900	32	to	to	PART
taxlaw-2862	900	33	pay	pay	VERB
taxlaw-2862	900	34	to	to	PART
taxlaw-2862	900	35	understand	understand	VERB
taxlaw-2862	900	36	the	the	DET
taxlaw-2862	900	37	vertical	vertical	ADJ
taxlaw-2862	900	38	equity	equity	NOUN
taxlaw-2862	900	39	implications	implication	NOUN
taxlaw-2862	900	40	of	of	ADP
taxlaw-2862	900	41	the	the	DET
taxlaw-2862	900	42	compliance	compliance	NOUN
taxlaw-2862	900	43	costs	cost	NOUN
taxlaw-2862	900	44	associated	associate	VERB
taxlaw-2862	900	45	with	with	ADP
taxlaw-2862	900	46	high	high	ADJ
taxlaw-2862	900	47	versus	versus	ADP
taxlaw-2862	900	48	low	low	ADJ
taxlaw-2862	900	49	registration	registration	NOUN
taxlaw-2862	900	50	thresholds	threshold	NOUN
taxlaw-2862	900	51	(	(	PUNCT
taxlaw-2862	900	52	per	per	ADP
taxlaw-2862	900	53	the	the	DET
taxlaw-2862	900	54	simplified	simplified	ADJ
taxlaw-2862	900	55	assumption	assumption	NOUN
taxlaw-2862	900	56	above	above	ADP
taxlaw-2862	900	57	)	)	PUNCT
taxlaw-2862	900	58	,	,	PUNCT
taxlaw-2862	900	59	ability	ability	NOUN
taxlaw-2862	900	60	to	to	PART
taxlaw-2862	900	61	pay	pay	VERB
taxlaw-2862	900	62	must	must	AUX
taxlaw-2862	900	63	be	be	AUX
taxlaw-2862	900	64	analyzed	analyze	VERB
taxlaw-2862	900	65	with	with	ADP
taxlaw-2862	900	66	respect	respect	NOUN
taxlaw-2862	900	67	to	to	ADP
taxlaw-2862	900	68	each	each	DET
taxlaw-2862	900	69	potentially	potentially	ADV
taxlaw-2862	900	70	-	-	PUNCT
taxlaw-2862	900	71	affected	affect	VERB
taxlaw-2862	900	72	constituency	constituency	NOUN
taxlaw-2862	900	73	relating	relate	VERB
taxlaw-2862	900	74	to	to	ADP
taxlaw-2862	900	75	the	the	DET
taxlaw-2862	900	76	vat	vat	NOUN
taxlaw-2862	900	77	registrant	registrant	NOUN
taxlaw-2862	900	78	:	:	PUNCT
taxlaw-2862	900	79	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	900	80	/	/	SYM
taxlaw-2862	900	81	owner	owner	NOUN
taxlaw-2862	900	82	-	-	PUNCT
taxlaw-2862	900	83	managers	manager	NOUN
taxlaw-2862	900	84	,	,	PUNCT
taxlaw-2862	900	85	shareholders	shareholder	NOUN
taxlaw-2862	900	86	,	,	PUNCT
taxlaw-2862	900	87	employees	employee	NOUN
taxlaw-2862	900	88	/	/	SYM
taxlaw-2862	900	89	casual	casual	ADJ
taxlaw-2862	900	90	labor	labor	NOUN
taxlaw-2862	900	91	,	,	PUNCT
taxlaw-2862	900	92	non	non	ADJ
taxlaw-2862	900	93	-	-	ADJ
taxlaw-2862	900	94	labor	labor	ADJ
taxlaw-2862	900	95	inputs	input	NOUN
taxlaw-2862	900	96	,	,	PUNCT
taxlaw-2862	900	97	and	and	CCONJ
taxlaw-2862	900	98	consumers	consumer	NOUN
taxlaw-2862	900	99	.	.	PUNCT
taxlaw-2862	901	1	for	for	ADP
taxlaw-2862	901	2	simplicity	simplicity	NOUN
taxlaw-2862	901	3	,	,	PUNCT
taxlaw-2862	901	4	i	i	PRON
taxlaw-2862	901	5	focus	focus	VERB
taxlaw-2862	901	6	on	on	ADP
taxlaw-2862	901	7	two	two	NUM
taxlaw-2862	901	8	:	:	PUNCT
taxlaw-2862	901	9	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	901	10	/	/	SYM
taxlaw-2862	901	11	owner	owner	NOUN
taxlaw-2862	901	12	-	-	PUNCT
taxlaw-2862	901	13	managers	manager	NOUN
taxlaw-2862	901	14	(	(	PUNCT
taxlaw-2862	901	15	for	for	ADP
taxlaw-2862	901	16	ease	ease	NOUN
taxlaw-2862	901	17	of	of	ADP
taxlaw-2862	901	18	exposition	exposition	NOUN
taxlaw-2862	901	19	,	,	PUNCT
taxlaw-2862	901	20	“	"	PUNCT
taxlaw-2862	901	21	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	901	22	”	"	PUNCT
taxlaw-2862	901	23	)	)	PUNCT
taxlaw-2862	901	24	and	and	CCONJ
taxlaw-2862	901	25	consumers	consumer	NOUN
taxlaw-2862	901	26	.	.	PUNCT
taxlaw-2862	902	1	unfortunately	unfortunately	ADV
taxlaw-2862	902	2	,	,	PUNCT
taxlaw-2862	902	3	there	there	PRON
taxlaw-2862	902	4	is	be	VERB
taxlaw-2862	902	5	little	little	ADJ
taxlaw-2862	902	6	research	research	NOUN
taxlaw-2862	902	7	on	on	ADP
taxlaw-2862	902	8	how	how	SCONJ
taxlaw-2862	902	9	firms	firm	NOUN
taxlaw-2862	902	10	of	of	ADP
taxlaw-2862	902	11	varying	vary	VERB
taxlaw-2862	902	12	sizes	size	NOUN
taxlaw-2862	902	13	are	be	AUX
taxlaw-2862	902	14	linked	link	VERB
taxlaw-2862	902	15	with	with	ADP
taxlaw-2862	902	16	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	902	17	and	and	CCONJ
taxlaw-2862	902	18	customers	customer	NOUN
taxlaw-2862	902	19	of	of	ADP
taxlaw-2862	902	20	varying	vary	VERB
taxlaw-2862	902	21	abilities	ability	NOUN
taxlaw-2862	902	22	to	to	PART
taxlaw-2862	902	23	pay	pay	VERB
taxlaw-2862	902	24	.	.	PUNCT
taxlaw-2862	903	1	however	however	ADV
taxlaw-2862	903	2	,	,	PUNCT
taxlaw-2862	903	3	a	a	DET
taxlaw-2862	903	4	few	few	ADJ
taxlaw-2862	903	5	sources	source	NOUN
taxlaw-2862	903	6	(	(	PUNCT
taxlaw-2862	903	7	including	include	VERB
taxlaw-2862	903	8	a	a	DET
taxlaw-2862	903	9	sentence	sentence	NOUN
taxlaw-2862	903	10	in	in	ADP
taxlaw-2862	903	11	keen	keen	ADJ
taxlaw-2862	903	12	and	and	CCONJ
taxlaw-2862	903	13	mintz	mintz	PROPN
taxlaw-2862	903	14	’s	’s	PART
taxlaw-2862	903	15	discussion222	discussion222	PROPN
taxlaw-2862	903	16	)	)	PUNCT
taxlaw-2862	903	17	make	make	VERB
taxlaw-2862	903	18	the	the	DET
taxlaw-2862	903	19	point	point	NOUN
taxlaw-2862	903	20	that	that	SCONJ
taxlaw-2862	903	21	higher	high	ADJ
taxlaw-2862	903	22	thresholds	threshold	NOUN
taxlaw-2862	903	23	can	can	AUX
taxlaw-2862	903	24	act	act	VERB
taxlaw-2862	903	25	as	as	ADP
taxlaw-2862	903	26	an	an	DET
taxlaw-2862	903	27	implicit	implicit	ADJ
taxlaw-2862	903	28	subsidy	subsidy	NOUN
taxlaw-2862	903	29	to	to	PART
taxlaw-2862	903	30	correct	correct	VERB
taxlaw-2862	903	31	some	some	PRON
taxlaw-2862	903	32	of	of	ADP
taxlaw-2862	903	33	the	the	DET
taxlaw-2862	903	34	regressive	regressive	ADJ
taxlaw-2862	903	35	tendencies	tendency	NOUN
taxlaw-2862	903	36	of	of	ADP
taxlaw-2862	903	37	a	a	DET
taxlaw-2862	903	38	vat	vat	NOUN
taxlaw-2862	903	39	in	in	ADP
taxlaw-2862	903	40	situations	situation	NOUN
taxlaw-2862	903	41	,	,	PUNCT
taxlaw-2862	903	42	particularly	particularly	ADV
taxlaw-2862	903	43	where	where	SCONJ
taxlaw-2862	903	44	smaller	small	ADJ
taxlaw-2862	903	45	firms	firm	NOUN
taxlaw-2862	903	46	are	be	AUX
taxlaw-2862	903	47	associated	associate	VERB
taxlaw-2862	903	48	with	with	ADP
taxlaw-2862	903	49	lower	low	ADJ
taxlaw-2862	903	50	-	-	PUNCT
taxlaw-2862	903	51	income	income	NOUN
taxlaw-2862	903	52	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	903	53	and	and	CCONJ
taxlaw-2862	903	54	serve	serve	VERB
taxlaw-2862	903	55	lower	low	ADJ
taxlaw-2862	903	56	-	-	PUNCT
taxlaw-2862	903	57	income	income	NOUN
taxlaw-2862	903	58	consumers	consumer	NOUN
taxlaw-2862	903	59	.	.	PUNCT
taxlaw-2862	904	1	is	be	AUX
taxlaw-2862	904	2	there	there	PRON
taxlaw-2862	904	3	evidence	evidence	NOUN
taxlaw-2862	904	4	that	that	SCONJ
taxlaw-2862	904	5	this	this	PRON
taxlaw-2862	904	6	is	be	AUX
taxlaw-2862	904	7	the	the	DET
taxlaw-2862	904	8	case	case	NOUN
taxlaw-2862	904	9	?	?	PUNCT
taxlaw-2862	905	1	obviously	obviously	ADV
taxlaw-2862	905	2	,	,	PUNCT
taxlaw-2862	905	3	it	it	PRON
taxlaw-2862	905	4	would	would	AUX
taxlaw-2862	905	5	be	be	AUX
taxlaw-2862	905	6	specific	specific	ADJ
taxlaw-2862	905	7	to	to	ADP
taxlaw-2862	905	8	a	a	DET
taxlaw-2862	905	9	particular	particular	ADJ
taxlaw-2862	905	10	setting	setting	NOUN
taxlaw-2862	905	11	.	.	PUNCT
taxlaw-2862	906	1	however	however	ADV
taxlaw-2862	906	2	,	,	PUNCT
taxlaw-2862	906	3	there	there	PRON
taxlaw-2862	906	4	are	be	VERB
taxlaw-2862	906	5	some	some	DET
taxlaw-2862	906	6	hints	hint	NOUN
taxlaw-2862	906	7	that	that	SCONJ
taxlaw-2862	906	8	this	this	PRON
taxlaw-2862	906	9	is	be	AUX
taxlaw-2862	906	10	the	the	DET
taxlaw-2862	906	11	case	case	NOUN
taxlaw-2862	906	12	.	.	PUNCT
taxlaw-2862	907	1	218	218	NUM
taxlaw-2862	907	2	see	see	VERB
taxlaw-2862	907	3	sandford	sandford	PROPN
taxlaw-2862	907	4	&	&	CCONJ
taxlaw-2862	907	5	hasseldine	hasseldine	PROPN
taxlaw-2862	907	6	,	,	PUNCT
taxlaw-2862	907	7	supra	supra	PROPN
taxlaw-2862	907	8	note	note	PROPN
taxlaw-2862	907	9	199	199	NUM
taxlaw-2862	907	10	,	,	PUNCT
taxlaw-2862	907	11	at	at	ADP
taxlaw-2862	907	12	114	114	NUM
taxlaw-2862	907	13	.	.	PUNCT
taxlaw-2862	907	14	219	219	NUM
taxlaw-2862	907	15	see	see	VERB
taxlaw-2862	907	16	part	part	NOUN
taxlaw-2862	907	17	iv	iv	NUM
taxlaw-2862	907	18	.	.	PUNCT
taxlaw-2862	907	19	b.1	b.1	PROPN
taxlaw-2862	907	20	,	,	PUNCT
taxlaw-2862	907	21	infra	infra	NOUN
taxlaw-2862	907	22	.	.	PUNCT
taxlaw-2862	908	1	220	220	NUM
taxlaw-2862	908	2	see	see	VERB
taxlaw-2862	908	3	youssef	youssef	PROPN
taxlaw-2862	908	4	benzarti	benzarti	PROPN
taxlaw-2862	908	5	et	et	PROPN
taxlaw-2862	908	6	al	al	PROPN
taxlaw-2862	908	7	.	.	PROPN
taxlaw-2862	908	8	,	,	PUNCT
taxlaw-2862	908	9	what	what	PRON
taxlaw-2862	908	10	goes	go	VERB
taxlaw-2862	908	11	up	up	ADP
taxlaw-2862	908	12	may	may	AUX
taxlaw-2862	908	13	not	not	PART
taxlaw-2862	908	14	come	come	VERB
taxlaw-2862	908	15	down	down	ADP
taxlaw-2862	908	16	:	:	PUNCT
taxlaw-2862	908	17	asymmetric	asymmetric	ADJ
taxlaw-2862	908	18	incidence	incidence	NOUN
taxlaw-2862	908	19	of	of	ADP
taxlaw-2862	908	20	value	value	NOUN
taxlaw-2862	908	21	-	-	PUNCT
taxlaw-2862	908	22	added	add	VERB
taxlaw-2862	908	23	taxes	taxis	NOUN
taxlaw-2862	908	24	3	3	NUM
taxlaw-2862	908	25	-	-	SYM
taxlaw-2862	908	26	4	4	NUM
taxlaw-2862	908	27	(	(	PUNCT
taxlaw-2862	908	28	nat’l	nat’l	NUM
taxlaw-2862	908	29	bureau	bureau	PROPN
taxlaw-2862	908	30	econ	econ	PROPN
taxlaw-2862	908	31	.	.	PUNCT
taxlaw-2862	909	1	res	re	NOUN
taxlaw-2862	909	2	.	.	PROPN
taxlaw-2862	909	3	,	,	PUNCT
taxlaw-2862	909	4	working	work	VERB
taxlaw-2862	909	5	paper	paper	NOUN
taxlaw-2862	909	6	no	no	NOUN
taxlaw-2862	909	7	.	.	PROPN
taxlaw-2862	909	8	23849	23849	NUM
taxlaw-2862	909	9	,	,	PUNCT
taxlaw-2862	909	10	2017	2017	NUM
taxlaw-2862	909	11	)	)	PUNCT
taxlaw-2862	909	12	.	.	PUNCT
taxlaw-2862	910	1	see	see	VERB
taxlaw-2862	910	2	also	also	ADV
taxlaw-2862	910	3	youssef	youssef	PROPN
taxlaw-2862	910	4	benzarti	benzarti	PROPN
taxlaw-2862	910	5	&	&	CCONJ
taxlaw-2862	910	6	dorian	dorian	PROPN
taxlaw-2862	910	7	carloni	carloni	PROPN
taxlaw-2862	910	8	,	,	PUNCT
taxlaw-2862	910	9	who	who	PRON
taxlaw-2862	910	10	really	really	ADV
taxlaw-2862	910	11	benefits	benefit	VERB
taxlaw-2862	910	12	from	from	ADP
taxlaw-2862	910	13	consumption	consumption	NOUN
taxlaw-2862	910	14	tax	tax	NOUN
taxlaw-2862	910	15	cuts	cut	NOUN
taxlaw-2862	910	16	?	?	PUNCT
taxlaw-2862	911	1	evidence	evidence	NOUN
taxlaw-2862	911	2	from	from	ADP
taxlaw-2862	911	3	a	a	DET
taxlaw-2862	911	4	large	large	ADJ
taxlaw-2862	911	5	vat	vat	NOUN
taxlaw-2862	911	6	reform	reform	NOUN
taxlaw-2862	911	7	in	in	ADP
taxlaw-2862	911	8	france	france	PROPN
taxlaw-2862	911	9	18	18	NUM
taxlaw-2862	911	10	-	-	SYM
taxlaw-2862	911	11	20	20	NUM
taxlaw-2862	911	12	(	(	PUNCT
taxlaw-2862	911	13	nat’l	nat’l	NUM
taxlaw-2862	911	14	bureau	bureau	PROPN
taxlaw-2862	911	15	econ	econ	PROPN
taxlaw-2862	911	16	.	.	PUNCT
taxlaw-2862	912	1	res	re	NOUN
taxlaw-2862	912	2	.	.	PROPN
taxlaw-2862	912	3	,	,	PUNCT
taxlaw-2862	912	4	working	work	VERB
taxlaw-2862	912	5	paper	paper	NOUN
taxlaw-2862	912	6	no	no	NOUN
taxlaw-2862	912	7	.	.	PROPN
taxlaw-2862	912	8	23848	23848	NUM
taxlaw-2862	912	9	,	,	PUNCT
taxlaw-2862	912	10	2017	2017	NUM
taxlaw-2862	912	11	)	)	PUNCT
taxlaw-2862	912	12	(	(	PUNCT
taxlaw-2862	912	13	finding	find	VERB
taxlaw-2862	912	14	that	that	SCONJ
taxlaw-2862	912	15	a	a	DET
taxlaw-2862	912	16	vat	vat	NOUN
taxlaw-2862	912	17	decrease	decrease	NOUN
taxlaw-2862	912	18	for	for	ADP
taxlaw-2862	912	19	sit	sit	VERB
taxlaw-2862	912	20	-	-	PUNCT
taxlaw-2862	912	21	down	down	ADP
taxlaw-2862	912	22	restaurants	restaurant	NOUN
taxlaw-2862	912	23	mostly	mostly	ADV
taxlaw-2862	912	24	benefitted	benefit	VERB
taxlaw-2862	912	25	firm	firm	ADJ
taxlaw-2862	912	26	owners	owner	NOUN
taxlaw-2862	912	27	through	through	ADP
taxlaw-2862	912	28	increased	increase	VERB
taxlaw-2862	912	29	profits	profit	NOUN
taxlaw-2862	912	30	)	)	PUNCT
taxlaw-2862	912	31	.	.	PUNCT
taxlaw-2862	913	1	221	221	NUM
taxlaw-2862	913	2	see	see	NOUN
taxlaw-2862	913	3	rozema	rozema	NOUN
taxlaw-2862	913	4	,	,	PUNCT
taxlaw-2862	913	5	supra	supra	PROPN
taxlaw-2862	913	6	note	note	NOUN
taxlaw-2862	913	7	216	216	NUM
taxlaw-2862	913	8	,	,	PUNCT
taxlaw-2862	913	9	at	at	ADP
taxlaw-2862	913	10	3	3	NUM
taxlaw-2862	913	11	-	-	SYM
taxlaw-2862	913	12	5	5	NUM
taxlaw-2862	913	13	.	.	NOUN
taxlaw-2862	913	14	222	222	NUM
taxlaw-2862	913	15	see	see	VERB
taxlaw-2862	913	16	keen	keen	PROPN
taxlaw-2862	913	17	&	&	CCONJ
taxlaw-2862	913	18	mintz	mintz	PROPN
taxlaw-2862	913	19	,	,	PUNCT
taxlaw-2862	913	20	supra	supra	PROPN
taxlaw-2862	913	21	note	note	PROPN
taxlaw-2862	913	22	20	20	NUM
taxlaw-2862	913	23	,	,	PUNCT
taxlaw-2862	913	24	at	at	ADP
taxlaw-2862	913	25	564	564	NUM
taxlaw-2862	913	26	(	(	PUNCT
taxlaw-2862	913	27	“	"	PUNCT
taxlaw-2862	913	28	this	this	DET
taxlaw-2862	913	29	differential	differential	ADJ
taxlaw-2862	913	30	treatment	treatment	NOUN
taxlaw-2862	913	31	[	[	X
taxlaw-2862	913	32	tax	tax	NOUN
taxlaw-2862	913	33	and	and	CCONJ
taxlaw-2862	913	34	compliance	compliance	NOUN
taxlaw-2862	913	35	costs	cost	NOUN
taxlaw-2862	913	36	imposed	impose	VERB
taxlaw-2862	913	37	above	above	ADP
taxlaw-2862	913	38	but	but	CCONJ
taxlaw-2862	913	39	not	not	PART
taxlaw-2862	913	40	below	below	ADP
taxlaw-2862	913	41	the	the	DET
taxlaw-2862	913	42	threshold	threshold	NOUN
taxlaw-2862	913	43	]	]	PUNCT
taxlaw-2862	913	44	has	have	VERB
taxlaw-2862	913	45	an	an	DET
taxlaw-2862	913	46	equity	equity	NOUN
taxlaw-2862	913	47	aspect	aspect	NOUN
taxlaw-2862	913	48	,	,	PUNCT
taxlaw-2862	913	49	though	though	SCONJ
taxlaw-2862	913	50	since	since	SCONJ
taxlaw-2862	913	51	it	it	PRON
taxlaw-2862	913	52	tends	tend	VERB
taxlaw-2862	913	53	to	to	PART
taxlaw-2862	913	54	be	be	AUX
taxlaw-2862	913	55	the	the	DET
taxlaw-2862	913	56	smaller	small	ADJ
taxlaw-2862	913	57	and	and	CCONJ
taxlaw-2862	913	58	hence	hence	ADV
taxlaw-2862	913	59	presumably	presumably	ADV
taxlaw-2862	913	60	poorer	poor	ADJ
taxlaw-2862	913	61	traders	trader	NOUN
taxlaw-2862	913	62	that	that	PRON
taxlaw-2862	913	63	are	be	AUX
taxlaw-2862	913	64	relatively	relatively	ADV
taxlaw-2862	913	65	advantaged	advantaged	ADJ
taxlaw-2862	913	66	there	there	PRON
taxlaw-2862	913	67	are	be	VERB
taxlaw-2862	913	68	unlikely	unlikely	ADJ
taxlaw-2862	913	69	to	to	PART
taxlaw-2862	913	70	be	be	AUX
taxlaw-2862	913	71	significant	significant	ADJ
taxlaw-2862	913	72	vertical	vertical	ADJ
taxlaw-2862	913	73	equity	equity	NOUN
taxlaw-2862	913	74	concerns	concern	NOUN
taxlaw-2862	913	75	.	.	PUNCT
taxlaw-2862	913	76	”	"	PUNCT
taxlaw-2862	913	77	)	)	PUNCT
taxlaw-2862	913	78	.	.	PUNCT
taxlaw-2862	914	1	2018	2018	NUM
taxlaw-2862	914	2	]	]	PUNCT
taxlaw-2862	914	3	on	on	ADP
taxlaw-2862	914	4	the	the	DET
taxlaw-2862	914	5	threshold	threshold	NOUN
taxlaw-2862	914	6	:	:	PUNCT
taxlaw-2862	914	7	smallness	smallness	NOUN
taxlaw-2862	914	8	and	and	CCONJ
taxlaw-2862	914	9	the	the	DET
taxlaw-2862	914	10	value	value	NOUN
taxlaw-2862	914	11	-	-	PUNCT
taxlaw-2862	914	12	added	add	VERB
taxlaw-2862	914	13	tax	tax	NOUN
taxlaw-2862	914	14	221	221	NUM
taxlaw-2862	914	15	glenn	glenn	PROPN
taxlaw-2862	914	16	jenkins	jenkins	PROPN
taxlaw-2862	914	17	,	,	PUNCT
taxlaw-2862	914	18	hatice	hatice	PROPN
taxlaw-2862	914	19	jenkins	jenkin	NOUN
taxlaw-2862	914	20	,	,	PUNCT
taxlaw-2862	914	21	and	and	CCONJ
taxlaw-2862	914	22	chun	chun	PROPN
taxlaw-2862	914	23	-	-	PUNCT
taxlaw-2862	914	24	yan	yan	PROPN
taxlaw-2862	914	25	kuo	kuo	PROPN
taxlaw-2862	914	26	observe	observe	VERB
taxlaw-2862	914	27	that	that	SCONJ
taxlaw-2862	914	28	:	:	PUNCT
taxlaw-2862	914	29	the	the	DET
taxlaw-2862	914	30	poor	poor	ADJ
taxlaw-2862	914	31	tend	tend	VERB
taxlaw-2862	914	32	to	to	PART
taxlaw-2862	914	33	purchase	purchase	VERB
taxlaw-2862	914	34	a	a	DET
taxlaw-2862	914	35	larger	large	ADJ
taxlaw-2862	914	36	proportion	proportion	NOUN
taxlaw-2862	914	37	of	of	ADP
taxlaw-2862	914	38	goods	good	NOUN
taxlaw-2862	914	39	and	and	CCONJ
taxlaw-2862	914	40	services	service	NOUN
taxlaw-2862	914	41	from	from	ADP
taxlaw-2862	914	42	the	the	DET
taxlaw-2862	914	43	informal	informal	ADJ
taxlaw-2862	914	44	retail	retail	ADJ
taxlaw-2862	914	45	sector	sector	NOUN
taxlaw-2862	914	46	where	where	SCONJ
taxlaw-2862	914	47	the	the	DET
taxlaw-2862	914	48	goods	good	NOUN
taxlaw-2862	914	49	are	be	AUX
taxlaw-2862	914	50	either	either	ADV
taxlaw-2862	914	51	not	not	PART
taxlaw-2862	914	52	taxed	tax	VERB
taxlaw-2862	914	53	at	at	ADV
taxlaw-2862	914	54	all	all	ADV
taxlaw-2862	914	55	or	or	CCONJ
taxlaw-2862	914	56	are	be	AUX
taxlaw-2862	914	57	more	more	ADV
taxlaw-2862	914	58	lightly	lightly	ADV
taxlaw-2862	914	59	taxed	tax	VERB
taxlaw-2862	914	60	…	…	PUNCT
taxlaw-2862	914	61	the	the	DET
taxlaw-2862	914	62	higher	high	ADJ
taxlaw-2862	914	63	income	income	NOUN
taxlaw-2862	915	1	[	[	X
taxlaw-2862	915	2	sic	sic	ADJ
taxlaw-2862	915	3	]	]	PUNCT
taxlaw-2862	915	4	households	household	NOUN
taxlaw-2862	915	5	purchase	purchase	NOUN
taxlaw-2862	915	6	goods	good	NOUN
taxlaw-2862	915	7	and	and	CCONJ
taxlaw-2862	915	8	services	service	NOUN
taxlaw-2862	915	9	in	in	ADP
taxlaw-2862	915	10	retail	retail	ADJ
taxlaw-2862	915	11	outlets	outlet	NOUN
taxlaw-2862	915	12	that	that	PRON
taxlaw-2862	915	13	are	be	AUX
taxlaw-2862	915	14	likely	likely	ADJ
taxlaw-2862	915	15	to	to	PART
taxlaw-2862	915	16	fully	fully	ADV
taxlaw-2862	915	17	comply	comply	VERB
taxlaw-2862	915	18	with	with	ADP
taxlaw-2862	915	19	the	the	DET
taxlaw-2862	915	20	tax	tax	NOUN
taxlaw-2862	915	21	rules	rule	NOUN
taxlaw-2862	915	22	.	.	PUNCT
taxlaw-2862	916	1	as	as	ADP
taxlaw-2862	916	2	a	a	DET
taxlaw-2862	916	3	result	result	NOUN
taxlaw-2862	916	4	,	,	PUNCT
taxlaw-2862	916	5	the	the	DET
taxlaw-2862	916	6	share	share	NOUN
taxlaw-2862	916	7	of	of	ADP
taxlaw-2862	916	8	consumption	consumption	NOUN
taxlaw-2862	916	9	subject	subject	ADJ
taxlaw-2862	916	10	to	to	ADP
taxlaw-2862	916	11	vat	vat	NOUN
taxlaw-2862	916	12	for	for	ADP
taxlaw-2862	916	13	higher	high	ADJ
taxlaw-2862	916	14	income	income	NOUN
taxlaw-2862	916	15	households	household	NOUN
taxlaw-2862	916	16	tends	tend	VERB
taxlaw-2862	916	17	to	to	PART
taxlaw-2862	916	18	be	be	AUX
taxlaw-2862	916	19	greater	great	ADJ
taxlaw-2862	916	20	than	than	ADP
taxlaw-2862	916	21	that	that	PRON
taxlaw-2862	916	22	for	for	ADP
taxlaw-2862	916	23	the	the	DET
taxlaw-2862	916	24	poor.223	poor.223	NOUN
taxlaw-2862	916	25	similarly	similarly	ADV
taxlaw-2862	916	26	,	,	PUNCT
taxlaw-2862	916	27	a	a	DET
taxlaw-2862	916	28	2009	2009	NUM
taxlaw-2862	916	29	fiscal	fiscal	ADJ
taxlaw-2862	916	30	affairs	affair	NOUN
taxlaw-2862	916	31	department	department	PROPN
taxlaw-2862	916	32	(	(	PUNCT
taxlaw-2862	916	33	imf	imf	PROPN
taxlaw-2862	916	34	)	)	PUNCT
taxlaw-2862	916	35	report	report	NOUN
taxlaw-2862	916	36	cites	cite	VERB
taxlaw-2862	916	37	jenkins	jenkins	PROPN
taxlaw-2862	916	38	et	et	PROPN
taxlaw-2862	916	39	al	al	PROPN
taxlaw-2862	916	40	.	.	PROPN
taxlaw-2862	917	1	(	(	PUNCT
taxlaw-2862	917	2	2006	2006	NUM
taxlaw-2862	917	3	)	)	PUNCT
taxlaw-2862	918	1	in	in	ADP
taxlaw-2862	918	2	support	support	NOUN
taxlaw-2862	918	3	of	of	ADP
taxlaw-2862	918	4	a	a	DET
taxlaw-2862	918	5	similar	similar	ADJ
taxlaw-2862	918	6	proposition	proposition	NOUN
taxlaw-2862	918	7	:	:	PUNCT
taxlaw-2862	918	8	[	[	X
taxlaw-2862	918	9	the	the	X
taxlaw-2862	918	10	]	]	X
taxlaw-2862	918	11	regressive	regressive	ADJ
taxlaw-2862	918	12	effect	effect	NOUN
taxlaw-2862	918	13	[	[	X
taxlaw-2862	918	14	of	of	ADP
taxlaw-2862	918	15	a	a	DET
taxlaw-2862	918	16	proportional	proportional	ADJ
taxlaw-2862	918	17	tax	tax	NOUN
taxlaw-2862	918	18	on	on	ADP
taxlaw-2862	918	19	sales	sale	NOUN
taxlaw-2862	918	20	,	,	PUNCT
taxlaw-2862	918	21	like	like	ADP
taxlaw-2862	918	22	a	a	DET
taxlaw-2862	918	23	vat	vat	NOUN
taxlaw-2862	918	24	]	]	PUNCT
taxlaw-2862	918	25	relative	relative	ADJ
taxlaw-2862	918	26	to	to	ADP
taxlaw-2862	918	27	annual	annual	ADJ
taxlaw-2862	918	28	income	income	NOUN
taxlaw-2862	918	29	…	…	PUNCT
taxlaw-2862	918	30	is	be	AUX
taxlaw-2862	918	31	mitigated	mitigate	VERB
taxlaw-2862	918	32	by	by	ADP
taxlaw-2862	918	33	the	the	DET
taxlaw-2862	918	34	common	common	ADJ
taxlaw-2862	918	35	exemption	exemption	NOUN
taxlaw-2862	918	36	of	of	ADP
taxlaw-2862	918	37	sensitive	sensitive	ADJ
taxlaw-2862	918	38	food	food	NOUN
taxlaw-2862	918	39	and	and	CCONJ
taxlaw-2862	918	40	other	other	ADJ
taxlaw-2862	918	41	items	item	NOUN
taxlaw-2862	918	42	and	and	CCONJ
taxlaw-2862	918	43	(	(	PUNCT
taxlaw-2862	918	44	less	less	ADV
taxlaw-2862	918	45	noted	note	VERB
taxlaw-2862	918	46	)	)	PUNCT
taxlaw-2862	918	47	by	by	ADP
taxlaw-2862	918	48	the	the	DET
taxlaw-2862	918	49	operation	operation	NOUN
taxlaw-2862	918	50	of	of	ADP
taxlaw-2862	918	51	the	the	DET
taxlaw-2862	918	52	threshold	threshold	NOUN
taxlaw-2862	918	53	:	:	PUNCT
taxlaw-2862	918	54	the	the	DET
taxlaw-2862	918	55	latter	latter	ADJ
taxlaw-2862	918	56	either	either	CCONJ
taxlaw-2862	918	57	confers	confer	VERB
taxlaw-2862	918	58	a	a	DET
taxlaw-2862	918	59	competitive	competitive	ADJ
taxlaw-2862	918	60	advantage	advantage	NOUN
taxlaw-2862	918	61	on	on	ADP
taxlaw-2862	918	62	smaller	small	ADJ
taxlaw-2862	918	63	and	and	CCONJ
taxlaw-2862	918	64	presumably	presumably	ADV
taxlaw-2862	918	65	less	less	ADV
taxlaw-2862	918	66	well	well	ADV
taxlaw-2862	918	67	-	-	PUNCT
taxlaw-2862	918	68	off	off	ADP
taxlaw-2862	918	69	retailers	retailer	NOUN
taxlaw-2862	918	70	and	and	CCONJ
taxlaw-2862	918	71	service	service	NOUN
taxlaw-2862	918	72	providers	provider	NOUN
taxlaw-2862	918	73	or	or	CCONJ
taxlaw-2862	918	74	enables	enable	VERB
taxlaw-2862	918	75	their	their	PRON
taxlaw-2862	918	76	customers	customer	NOUN
taxlaw-2862	918	77	,	,	PUNCT
taxlaw-2862	918	78	likely	likely	ADV
taxlaw-2862	918	79	amongst	amongst	ADP
taxlaw-2862	918	80	the	the	DET
taxlaw-2862	918	81	poorer	poor	ADJ
taxlaw-2862	918	82	,	,	PUNCT
taxlaw-2862	918	83	a	a	DET
taxlaw-2862	918	84	de	de	X
taxlaw-2862	918	85	facto	facto	X
taxlaw-2862	918	86	exemption	exemption	NOUN
taxlaw-2862	918	87	(	(	PUNCT
taxlaw-2862	918	88	jenkins	jenkins	PROPN
taxlaw-2862	918	89	,	,	PUNCT
taxlaw-2862	918	90	jenkins	jenkins	PROPN
taxlaw-2862	918	91	,	,	PUNCT
taxlaw-2862	918	92	and	and	CCONJ
taxlaw-2862	918	93	kuo	kuo	PROPN
taxlaw-2862	918	94	,	,	PUNCT
taxlaw-2862	918	95	2006	2006	NUM
taxlaw-2862	918	96	)	)	PUNCT
taxlaw-2862	918	97	.	.	PUNCT
taxlaw-2862	919	1	the	the	DET
taxlaw-2862	919	2	reach	reach	NOUN
taxlaw-2862	919	3	of	of	ADP
taxlaw-2862	919	4	the	the	DET
taxlaw-2862	919	5	tax	tax	NOUN
taxlaw-2862	919	6	is	be	AUX
taxlaw-2862	919	7	also	also	ADV
taxlaw-2862	919	8	less	less	ADJ
taxlaw-2862	919	9	in	in	ADP
taxlaw-2862	919	10	poorer	poor	ADJ
taxlaw-2862	919	11	rural	rural	ADJ
taxlaw-2862	919	12	regions	region	NOUN
taxlaw-2862	919	13	than	than	ADP
taxlaw-2862	919	14	in	in	ADP
taxlaw-2862	919	15	urban	urban	ADJ
taxlaw-2862	919	16	centers.224	centers.224	NOUN
taxlaw-2862	919	17	none	none	NOUN
taxlaw-2862	919	18	of	of	ADP
taxlaw-2862	919	19	these	these	DET
taxlaw-2862	919	20	statements	statement	NOUN
taxlaw-2862	919	21	specifically	specifically	ADV
taxlaw-2862	919	22	address	address	VERB
taxlaw-2862	919	23	the	the	DET
taxlaw-2862	919	24	incidence	incidence	NOUN
taxlaw-2862	919	25	of	of	ADP
taxlaw-2862	919	26	compliance	compliance	NOUN
taxlaw-2862	919	27	costs	cost	NOUN
taxlaw-2862	919	28	;	;	PUNCT
taxlaw-2862	919	29	their	their	PRON
taxlaw-2862	919	30	focus	focus	NOUN
taxlaw-2862	919	31	is	be	AUX
taxlaw-2862	919	32	the	the	DET
taxlaw-2862	919	33	incidence	incidence	NOUN
taxlaw-2862	919	34	of	of	ADP
taxlaw-2862	919	35	the	the	DET
taxlaw-2862	919	36	vat	vat	NOUN
taxlaw-2862	919	37	burden	burden	NOUN
taxlaw-2862	919	38	itself	itself	PRON
taxlaw-2862	919	39	.	.	PUNCT
taxlaw-2862	920	1	however	however	ADV
taxlaw-2862	920	2	,	,	PUNCT
taxlaw-2862	920	3	it	it	PRON
taxlaw-2862	920	4	stands	stand	VERB
taxlaw-2862	920	5	to	to	PART
taxlaw-2862	920	6	reason	reason	NOUN
taxlaw-2862	920	7	that	that	SCONJ
taxlaw-2862	920	8	they	they	PRON
taxlaw-2862	920	9	would	would	AUX
taxlaw-2862	920	10	apply	apply	VERB
taxlaw-2862	920	11	with	with	ADP
taxlaw-2862	920	12	equal	equal	ADJ
taxlaw-2862	920	13	or	or	CCONJ
taxlaw-2862	920	14	greater	great	ADJ
taxlaw-2862	920	15	force	force	NOUN
taxlaw-2862	920	16	to	to	ADP
taxlaw-2862	920	17	the	the	DET
taxlaw-2862	920	18	incidence	incidence	NOUN
taxlaw-2862	920	19	of	of	ADP
taxlaw-2862	920	20	vat	vat	NOUN
taxlaw-2862	920	21	compliance	compliance	NOUN
taxlaw-2862	920	22	costs	cost	NOUN
taxlaw-2862	920	23	.	.	PUNCT
taxlaw-2862	921	1	this	this	PRON
taxlaw-2862	921	2	is	be	AUX
taxlaw-2862	921	3	because	because	SCONJ
taxlaw-2862	921	4	unregistered	unregistered	ADJ
taxlaw-2862	921	5	firms	firm	NOUN
taxlaw-2862	921	6	are	be	AUX
taxlaw-2862	921	7	not	not	PART
taxlaw-2862	921	8	exempt	exempt	ADJ
taxlaw-2862	921	9	from	from	ADP
taxlaw-2862	921	10	vat	vat	NOUN
taxlaw-2862	921	11	due	due	ADP
taxlaw-2862	921	12	to	to	ADP
taxlaw-2862	921	13	cascading	cascade	VERB
taxlaw-2862	921	14	input	input	NOUN
taxlaw-2862	921	15	taxes	taxis	NOUN
taxlaw-2862	921	16	,	,	PUNCT
taxlaw-2862	921	17	but	but	CCONJ
taxlaw-2862	921	18	they	they	PRON
taxlaw-2862	921	19	are	be	AUX
taxlaw-2862	921	20	exempt	exempt	ADJ
taxlaw-2862	921	21	from	from	ADP
taxlaw-2862	921	22	compliance	compliance	NOUN
taxlaw-2862	921	23	costs	cost	NOUN
taxlaw-2862	921	24	.	.	PUNCT
taxlaw-2862	922	1	to	to	ADP
taxlaw-2862	922	2	the	the	DET
taxlaw-2862	922	3	extent	extent	NOUN
taxlaw-2862	922	4	that	that	SCONJ
taxlaw-2862	922	5	compliance	compliance	NOUN
taxlaw-2862	922	6	costs	cost	NOUN
taxlaw-2862	922	7	are	be	AUX
taxlaw-2862	922	8	passed	pass	VERB
taxlaw-2862	922	9	along	along	ADP
taxlaw-2862	922	10	to	to	ADP
taxlaw-2862	922	11	low	low	ADJ
taxlaw-2862	922	12	-	-	PUNCT
taxlaw-2862	922	13	income	income	NOUN
taxlaw-2862	922	14	customers	customer	NOUN
taxlaw-2862	922	15	or	or	CCONJ
taxlaw-2862	922	16	borne	bear	VERB
taxlaw-2862	922	17	by	by	ADP
taxlaw-2862	922	18	low	low	ADJ
taxlaw-2862	922	19	-	-	PUNCT
taxlaw-2862	922	20	income	income	NOUN
taxlaw-2862	922	21	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	922	22	,	,	PUNCT
taxlaw-2862	922	23	a	a	DET
taxlaw-2862	922	24	low	low	ADJ
taxlaw-2862	922	25	vat	vat	NOUN
taxlaw-2862	922	26	registration	registration	NOUN
taxlaw-2862	922	27	threshold	threshold	NOUN
taxlaw-2862	922	28	will	will	AUX
taxlaw-2862	922	29	have	have	VERB
taxlaw-2862	922	30	progressive	progressive	ADJ
taxlaw-2862	922	31	distributive	distributive	ADJ
taxlaw-2862	922	32	implications	implication	NOUN
taxlaw-2862	922	33	.	.	PUNCT
taxlaw-2862	923	1	c.	c.	PROPN
taxlaw-2862	923	2	competitive	competitive	ADJ
taxlaw-2862	923	3	fairness	fairness	NOUN
taxlaw-2862	923	4	sharp	sharp	ADJ
taxlaw-2862	923	5	discontinuities	discontinuity	NOUN
taxlaw-2862	923	6	in	in	ADP
taxlaw-2862	923	7	the	the	DET
taxlaw-2862	923	8	taxation	taxation	NOUN
taxlaw-2862	923	9	of	of	ADP
taxlaw-2862	923	10	otherwise	otherwise	ADV
taxlaw-2862	923	11	-	-	PUNCT
taxlaw-2862	923	12	similar	similar	ADJ
taxlaw-2862	923	13	firms	firm	NOUN
taxlaw-2862	923	14	(	(	PUNCT
taxlaw-2862	923	15	and	and	CCONJ
taxlaw-2862	923	16	the	the	DET
taxlaw-2862	923	17	individuals	individual	NOUN
taxlaw-2862	923	18	associated	associate	VERB
taxlaw-2862	923	19	with	with	ADP
taxlaw-2862	923	20	them	they	PRON
taxlaw-2862	923	21	as	as	ADP
taxlaw-2862	923	22	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	923	23	and	and	CCONJ
taxlaw-2862	923	24	customers	customer	NOUN
taxlaw-2862	923	25	)	)	PUNCT
taxlaw-2862	923	26	situated	situate	VERB
taxlaw-2862	923	27	above	above	ADP
taxlaw-2862	923	28	and	and	CCONJ
taxlaw-2862	923	29	below	below	ADP
taxlaw-2862	923	30	the	the	DET
taxlaw-2862	923	31	threshold	threshold	NOUN
taxlaw-2862	923	32	can	can	AUX
taxlaw-2862	923	33	raise	raise	VERB
taxlaw-2862	923	34	horizontal	horizontal	ADJ
taxlaw-2862	923	35	equity	equity	NOUN
taxlaw-2862	923	36	concerns.225	concerns.225	PROPN
taxlaw-2862	923	37	moreover	moreover	ADV
taxlaw-2862	923	38	,	,	PUNCT
taxlaw-2862	923	39	they	they	PRON
taxlaw-2862	923	40	have	have	AUX
taxlaw-2862	923	41	been	be	AUX
taxlaw-2862	923	42	cited	cite	VERB
taxlaw-2862	923	43	as	as	ADP
taxlaw-2862	923	44	a	a	DET
taxlaw-2862	923	45	political	political	ADJ
taxlaw-2862	923	46	roadblock	roadblock	NOUN
taxlaw-2862	923	47	for	for	ADP
taxlaw-2862	923	48	advocates	advocate	NOUN
taxlaw-2862	923	49	of	of	ADP
taxlaw-2862	923	50	higher	high	ADJ
taxlaw-2862	923	51	vat	vat	NOUN
taxlaw-2862	923	52	thresholds	threshold	NOUN
taxlaw-2862	923	53	.	.	PUNCT
taxlaw-2862	924	1	indeed	indeed	ADV
taxlaw-2862	924	2	,	,	PUNCT
taxlaw-2862	924	3	linedrawing	linedrawe	VERB
taxlaw-2862	924	4	among	among	ADP
taxlaw-2862	924	5	bigger	big	ADJ
taxlaw-2862	924	6	and	and	CCONJ
taxlaw-2862	924	7	more	more	ADV
taxlaw-2862	924	8	politically	politically	ADV
taxlaw-2862	924	9	influential	influential	ADJ
taxlaw-2862	924	10	firms	firm	NOUN
taxlaw-2862	924	11	may	may	AUX
taxlaw-2862	924	12	naturally	naturally	ADV
taxlaw-2862	924	13	trigger	trigger	VERB
taxlaw-2862	924	14	louder	louder	ADV
taxlaw-2862	924	15	223	223	NUM
taxlaw-2862	924	16	see	see	VERB
taxlaw-2862	924	17	jenkins	jenkins	PROPN
taxlaw-2862	924	18	et	et	PROPN
taxlaw-2862	924	19	al	al	PROPN
taxlaw-2862	924	20	.	.	PROPN
taxlaw-2862	924	21	,	,	PUNCT
taxlaw-2862	924	22	supra	supra	PROPN
taxlaw-2862	924	23	note	note	VERB
taxlaw-2862	924	24	217	217	NUM
taxlaw-2862	924	25	,	,	PUNCT
taxlaw-2862	924	26	at	at	ADP
taxlaw-2862	924	27	4	4	NUM
taxlaw-2862	924	28	.	.	NOUN
taxlaw-2862	924	29	224	224	NUM
taxlaw-2862	924	30	see	see	VERB
taxlaw-2862	924	31	int’l	int’l	NUM
taxlaw-2862	924	32	monetary	monetary	ADJ
taxlaw-2862	924	33	fund	fund	NOUN
taxlaw-2862	924	34	fiscal	fiscal	PROPN
taxlaw-2862	924	35	affairs	affair	NOUN
taxlaw-2862	924	36	dep’t	dep’t	NOUN
taxlaw-2862	924	37	,	,	PUNCT
taxlaw-2862	924	38	supra	supra	PROPN
taxlaw-2862	924	39	note	note	NOUN
taxlaw-2862	924	40	144	144	NUM
taxlaw-2862	924	41	.	.	NOUN
taxlaw-2862	924	42	225	225	NUM
taxlaw-2862	924	43	some	some	DET
taxlaw-2862	924	44	commentators	commentator	NOUN
taxlaw-2862	924	45	have	have	AUX
taxlaw-2862	924	46	framed	frame	VERB
taxlaw-2862	924	47	these	these	DET
taxlaw-2862	924	48	concerns	concern	NOUN
taxlaw-2862	924	49	as	as	ADP
taxlaw-2862	924	50	relating	relate	VERB
taxlaw-2862	924	51	to	to	ADP
taxlaw-2862	924	52	horizontal	horizontal	ADJ
taxlaw-2862	924	53	equity	equity	NOUN
taxlaw-2862	924	54	.	.	PUNCT
taxlaw-2862	925	1	see	see	VERB
taxlaw-2862	925	2	crawford	crawford	PROPN
taxlaw-2862	925	3	&	&	CCONJ
taxlaw-2862	925	4	freedman	freedman	PROPN
taxlaw-2862	925	5	,	,	PUNCT
taxlaw-2862	925	6	supra	supra	PROPN
taxlaw-2862	925	7	note	note	PROPN
taxlaw-2862	925	8	174	174	NUM
taxlaw-2862	925	9	,	,	PUNCT
taxlaw-2862	925	10	at	at	ADP
taxlaw-2862	925	11	1040	1040	NUM
taxlaw-2862	925	12	(	(	PUNCT
taxlaw-2862	925	13	“	"	PUNCT
taxlaw-2862	925	14	horizontal	horizontal	ADJ
taxlaw-2862	925	15	equity	equity	NOUN
taxlaw-2862	925	16	issues	issue	NOUN
taxlaw-2862	925	17	arise	arise	VERB
taxlaw-2862	925	18	at	at	ADP
taxlaw-2862	925	19	each	each	DET
taxlaw-2862	925	20	borderline	borderline	NOUN
taxlaw-2862	925	21	and	and	CCONJ
taxlaw-2862	925	22	across	across	ADP
taxlaw-2862	925	23	the	the	DET
taxlaw-2862	925	24	piece	piece	NOUN
taxlaw-2862	926	1	[	[	X
taxlaw-2862	926	2	referring	refer	VERB
taxlaw-2862	926	3	to	to	ADP
taxlaw-2862	926	4	workers	worker	NOUN
taxlaw-2862	926	5	’	’	PART
taxlaw-2862	926	6	choices	choice	NOUN
taxlaw-2862	926	7	between	between	ADP
taxlaw-2862	926	8	employment	employment	NOUN
taxlaw-2862	926	9	and	and	CCONJ
taxlaw-2862	926	10	incorporation	incorporation	NOUN
taxlaw-2862	926	11	or	or	CCONJ
taxlaw-2862	926	12	employment	employment	NOUN
taxlaw-2862	926	13	and	and	CCONJ
taxlaw-2862	926	14	selfemployment	selfemployment	NOUN
taxlaw-2862	926	15	]	]	PUNCT
taxlaw-2862	926	16	”	"	PUNCT
taxlaw-2862	926	17	)	)	PUNCT
taxlaw-2862	926	18	.	.	PUNCT
taxlaw-2862	927	1	see	see	VERB
taxlaw-2862	927	2	also	also	ADV
taxlaw-2862	927	3	gendron	gendron	NOUN
taxlaw-2862	927	4	,	,	PUNCT
taxlaw-2862	927	5	supra	supra	PROPN
taxlaw-2862	927	6	note	note	PROPN
taxlaw-2862	927	7	38	38	NUM
taxlaw-2862	927	8	,	,	PUNCT
taxlaw-2862	927	9	at	at	ADP
taxlaw-2862	927	10	267	267	NUM
taxlaw-2862	927	11	(	(	PUNCT
taxlaw-2862	927	12	“	"	PUNCT
taxlaw-2862	927	13	the	the	DET
taxlaw-2862	927	14	equity	equity	NOUN
taxlaw-2862	927	15	argument	argument	NOUN
taxlaw-2862	927	16	goes	go	VERB
taxlaw-2862	927	17	along	along	ADP
taxlaw-2862	927	18	the	the	DET
taxlaw-2862	927	19	lines	line	NOUN
taxlaw-2862	927	20	that	that	PRON
taxlaw-2862	927	21	it	it	PRON
taxlaw-2862	927	22	would	would	AUX
taxlaw-2862	927	23	be	be	AUX
taxlaw-2862	927	24	unfair	unfair	ADJ
taxlaw-2862	927	25	that	that	SCONJ
taxlaw-2862	927	26	large	large	ADJ
taxlaw-2862	927	27	businesses	business	NOUN
taxlaw-2862	927	28	must	must	AUX
taxlaw-2862	927	29	be	be	AUX
taxlaw-2862	927	30	responsible	responsible	ADJ
taxlaw-2862	927	31	for	for	ADP
taxlaw-2862	927	32	all	all	DET
taxlaw-2862	927	33	obligations	obligation	NOUN
taxlaw-2862	927	34	while	while	SCONJ
taxlaw-2862	927	35	small	small	ADJ
taxlaw-2862	927	36	businesses	business	NOUN
taxlaw-2862	927	37	are	be	AUX
taxlaw-2862	927	38	not	not	PART
taxlaw-2862	927	39	,	,	PUNCT
taxlaw-2862	927	40	and	and	CCONJ
taxlaw-2862	927	41	can	can	AUX
taxlaw-2862	927	42	thus	thus	ADV
taxlaw-2862	927	43	enjoy	enjoy	VERB
taxlaw-2862	927	44	a	a	DET
taxlaw-2862	927	45	competitive	competitive	ADJ
taxlaw-2862	927	46	advantage	advantage	NOUN
taxlaw-2862	927	47	.	.	PUNCT
taxlaw-2862	927	48	”	"	PUNCT
taxlaw-2862	928	1	then	then	ADV
taxlaw-2862	928	2	offering	offer	VERB
taxlaw-2862	928	3	some	some	DET
taxlaw-2862	928	4	responses	response	NOUN
taxlaw-2862	928	5	to	to	ADP
taxlaw-2862	928	6	that	that	DET
taxlaw-2862	928	7	argument	argument	NOUN
taxlaw-2862	928	8	including	include	VERB
taxlaw-2862	928	9	input	input	NOUN
taxlaw-2862	928	10	taxation	taxation	NOUN
taxlaw-2862	928	11	and	and	CCONJ
taxlaw-2862	928	12	the	the	DET
taxlaw-2862	928	13	availability	availability	NOUN
taxlaw-2862	928	14	of	of	ADP
taxlaw-2862	928	15	voluntary	voluntary	ADJ
taxlaw-2862	928	16	registration	registration	NOUN
taxlaw-2862	928	17	)	)	PUNCT
taxlaw-2862	928	18	.	.	PUNCT
taxlaw-2862	929	1	222	222	NUM
taxlaw-2862	929	2	columbia	columbia	PROPN
taxlaw-2862	929	3	journal	journal	PROPN
taxlaw-2862	929	4	of	of	ADP
taxlaw-2862	929	5	tax	tax	NOUN
taxlaw-2862	929	6	law	law	NOUN
taxlaw-2862	929	7	[	[	X
taxlaw-2862	929	8	vol.9:177	vol.9:177	X
taxlaw-2862	929	9	cries	cry	NOUN
taxlaw-2862	929	10	of	of	ADP
taxlaw-2862	929	11	foul	foul	ADJ
taxlaw-2862	929	12	play	play	NOUN
taxlaw-2862	929	13	than	than	ADP
taxlaw-2862	929	14	drawing	draw	VERB
taxlaw-2862	929	15	similar	similar	ADJ
taxlaw-2862	929	16	distinctions	distinction	NOUN
taxlaw-2862	929	17	among	among	ADP
taxlaw-2862	929	18	smaller	small	ADJ
taxlaw-2862	929	19	and	and	CCONJ
taxlaw-2862	929	20	more	more	ADV
taxlaw-2862	929	21	politically	politically	ADV
taxlaw-2862	929	22	dispersed	disperse	VERB
taxlaw-2862	929	23	firms.226	firms.226	PROPN
taxlaw-2862	929	24	horizontal	horizontal	ADJ
taxlaw-2862	929	25	equity	equity	NOUN
taxlaw-2862	929	26	concerns	concern	NOUN
taxlaw-2862	929	27	itself	itself	PRON
taxlaw-2862	929	28	with	with	ADP
taxlaw-2862	929	29	avoiding	avoid	VERB
taxlaw-2862	929	30	unwarranted	unwarranted	ADJ
taxlaw-2862	929	31	discrimination	discrimination	NOUN
taxlaw-2862	929	32	across	across	ADP
taxlaw-2862	929	33	similarly	similarly	ADV
taxlaw-2862	929	34	-	-	PUNCT
taxlaw-2862	929	35	situated	situate	VERB
taxlaw-2862	929	36	individual	individual	ADJ
taxlaw-2862	929	37	taxpayers	taxpayer	NOUN
taxlaw-2862	929	38	;	;	PUNCT
taxlaw-2862	929	39	“	"	PUNCT
taxlaw-2862	929	40	competitive	competitive	ADJ
taxlaw-2862	929	41	fairness	fairness	NOUN
taxlaw-2862	929	42	”	"	PUNCT
taxlaw-2862	929	43	suggests	suggest	VERB
taxlaw-2862	929	44	this	this	DET
taxlaw-2862	929	45	same	same	ADJ
taxlaw-2862	929	46	concept	concept	NOUN
taxlaw-2862	929	47	with	with	ADP
taxlaw-2862	929	48	respect	respect	NOUN
taxlaw-2862	929	49	to	to	ADP
taxlaw-2862	929	50	firms	firm	NOUN
taxlaw-2862	929	51	.	.	PUNCT
taxlaw-2862	930	1	ebrill	ebrill	NOUN
taxlaw-2862	930	2	et	et	PROPN
taxlaw-2862	930	3	al	al	PROPN
taxlaw-2862	930	4	.	.	PROPN
taxlaw-2862	931	1	suggest	suggest	VERB
taxlaw-2862	931	2	that	that	SCONJ
taxlaw-2862	931	3	the	the	DET
taxlaw-2862	931	4	appearance	appearance	NOUN
taxlaw-2862	931	5	of	of	ADP
taxlaw-2862	931	6	discrimination	discrimination	NOUN
taxlaw-2862	931	7	against	against	ADP
taxlaw-2862	931	8	larger	large	ADJ
taxlaw-2862	931	9	firms	firm	NOUN
taxlaw-2862	931	10	may	may	AUX
taxlaw-2862	931	11	bear	bear	VERB
taxlaw-2862	931	12	responsibility	responsibility	NOUN
taxlaw-2862	931	13	for	for	ADP
taxlaw-2862	931	14	legislators	legislator	NOUN
taxlaw-2862	931	15	’	'	PUNCT
taxlaw-2862	931	16	reluctance	reluctance	NOUN
taxlaw-2862	931	17	to	to	PART
taxlaw-2862	931	18	adopt	adopt	VERB
taxlaw-2862	931	19	higher	high	ADJ
taxlaw-2862	931	20	vat	vat	NOUN
taxlaw-2862	931	21	registration	registration	NOUN
taxlaw-2862	931	22	thresholds.227	thresholds.227	PROPN
taxlaw-2862	931	23	firms	firm	NOUN
taxlaw-2862	931	24	with	with	ADP
taxlaw-2862	931	25	revenues	revenue	NOUN
taxlaw-2862	931	26	just	just	ADV
taxlaw-2862	931	27	below	below	ADP
taxlaw-2862	931	28	the	the	DET
taxlaw-2862	931	29	threshold	threshold	NOUN
taxlaw-2862	931	30	can	can	AUX
taxlaw-2862	931	31	remain	remain	VERB
taxlaw-2862	931	32	exempt	exempt	ADJ
taxlaw-2862	931	33	,	,	PUNCT
taxlaw-2862	931	34	while	while	SCONJ
taxlaw-2862	931	35	an	an	DET
taxlaw-2862	931	36	arbitrary	arbitrary	ADJ
taxlaw-2862	931	37	revenue	revenue	NOUN
taxlaw-2862	931	38	cutoff	cutoff	NOUN
taxlaw-2862	931	39	requires	require	VERB
taxlaw-2862	931	40	registration	registration	NOUN
taxlaw-2862	931	41	for	for	ADP
taxlaw-2862	931	42	an	an	DET
taxlaw-2862	931	43	otherwise	otherwise	ADV
taxlaw-2862	931	44	-	-	PUNCT
taxlaw-2862	931	45	identical	identical	ADJ
taxlaw-2862	931	46	firm	firm	NOUN
taxlaw-2862	931	47	with	with	ADP
taxlaw-2862	931	48	revenues	revenue	NOUN
taxlaw-2862	931	49	at	at	ADP
taxlaw-2862	931	50	or	or	CCONJ
taxlaw-2862	931	51	just	just	ADV
taxlaw-2862	931	52	above	above	ADP
taxlaw-2862	931	53	the	the	DET
taxlaw-2862	931	54	threshold	threshold	NOUN
taxlaw-2862	931	55	.	.	PUNCT
taxlaw-2862	932	1	these	these	DET
taxlaw-2862	932	2	registered	register	VERB
taxlaw-2862	932	3	firms	firm	NOUN
taxlaw-2862	932	4	and	and	CCONJ
taxlaw-2862	932	5	their	their	PRON
taxlaw-2862	932	6	associated	associated	ADJ
taxlaw-2862	932	7	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	932	8	must	must	AUX
taxlaw-2862	932	9	not	not	PART
taxlaw-2862	932	10	only	only	ADV
taxlaw-2862	932	11	bear	bear	VERB
taxlaw-2862	932	12	the	the	DET
taxlaw-2862	932	13	significant	significant	ADJ
taxlaw-2862	932	14	and	and	CCONJ
taxlaw-2862	932	15	regressive	regressive	ADJ
taxlaw-2862	932	16	compliance	compliance	NOUN
taxlaw-2862	932	17	burdens	burden	NOUN
taxlaw-2862	932	18	of	of	ADP
taxlaw-2862	932	19	the	the	DET
taxlaw-2862	932	20	vat	vat	NOUN
taxlaw-2862	932	21	,	,	PUNCT
taxlaw-2862	932	22	but	but	CCONJ
taxlaw-2862	932	23	also	also	ADV
taxlaw-2862	932	24	are	be	AUX
taxlaw-2862	932	25	competitively	competitively	ADV
taxlaw-2862	932	26	disadvantaged	disadvantage	VERB
taxlaw-2862	932	27	as	as	ADP
taxlaw-2862	932	28	a	a	DET
taxlaw-2862	932	29	result	result	NOUN
taxlaw-2862	932	30	of	of	ADP
taxlaw-2862	932	31	having	have	VERB
taxlaw-2862	932	32	to	to	PART
taxlaw-2862	932	33	charge	charge	VERB
taxlaw-2862	932	34	vat	vat	NOUN
taxlaw-2862	932	35	on	on	ADP
taxlaw-2862	932	36	their	their	PRON
taxlaw-2862	932	37	sales.228	sales.228	NOUN
taxlaw-2862	932	38	keen	keen	ADJ
taxlaw-2862	932	39	and	and	CCONJ
taxlaw-2862	932	40	mintz	mintz	PROPN
taxlaw-2862	932	41	’s	’s	PART
taxlaw-2862	932	42	model	model	NOUN
taxlaw-2862	932	43	of	of	ADP
taxlaw-2862	932	44	the	the	DET
taxlaw-2862	932	45	optimal	optimal	ADJ
taxlaw-2862	932	46	threshold	threshold	NOUN
taxlaw-2862	932	47	accounts	account	NOUN
taxlaw-2862	932	48	for	for	ADP
taxlaw-2862	932	49	the	the	DET
taxlaw-2862	932	50	firm	firm	ADJ
taxlaw-2862	932	51	-	-	PUNCT
taxlaw-2862	932	52	size	size	NOUN
taxlaw-2862	932	53	inefficiencies	inefficiency	NOUN
taxlaw-2862	932	54	associated	associate	VERB
taxlaw-2862	932	55	with	with	ADP
taxlaw-2862	932	56	a	a	DET
taxlaw-2862	932	57	registration	registration	NOUN
taxlaw-2862	932	58	threshold	threshold	NOUN
taxlaw-2862	932	59	,	,	PUNCT
taxlaw-2862	932	60	but	but	CCONJ
taxlaw-2862	932	61	it	it	PRON
taxlaw-2862	932	62	does	do	AUX
taxlaw-2862	932	63	not	not	PART
taxlaw-2862	932	64	address	address	VERB
taxlaw-2862	932	65	the	the	DET
taxlaw-2862	932	66	issue	issue	NOUN
taxlaw-2862	932	67	of	of	ADP
taxlaw-2862	932	68	discrimination	discrimination	NOUN
taxlaw-2862	932	69	against	against	ADP
taxlaw-2862	932	70	those	those	DET
taxlaw-2862	932	71	firms	firm	NOUN
taxlaw-2862	932	72	(	(	PUNCT
taxlaw-2862	932	73	and	and	CCONJ
taxlaw-2862	932	74	their	their	PRON
taxlaw-2862	932	75	associated	associated	ADJ
taxlaw-2862	932	76	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	932	77	and	and	CCONJ
taxlaw-2862	932	78	,	,	PUNCT
taxlaw-2862	932	79	potentially	potentially	ADV
taxlaw-2862	932	80	,	,	PUNCT
taxlaw-2862	932	81	customers	customer	NOUN
taxlaw-2862	932	82	)	)	PUNCT
taxlaw-2862	932	83	immediately	immediately	ADV
taxlaw-2862	932	84	above	above	ADP
taxlaw-2862	932	85	the	the	DET
taxlaw-2862	932	86	threshold	threshold	NOUN
taxlaw-2862	932	87	,	,	PUNCT
taxlaw-2862	932	88	or	or	CCONJ
taxlaw-2862	932	89	its	its	PRON
taxlaw-2862	932	90	political	political	ADJ
taxlaw-2862	932	91	ramifications.229	ramifications.229	NOUN
taxlaw-2862	932	92	there	there	PRON
taxlaw-2862	932	93	are	be	VERB
taxlaw-2862	932	94	a	a	DET
taxlaw-2862	932	95	few	few	ADJ
taxlaw-2862	932	96	reasons	reason	NOUN
taxlaw-2862	932	97	to	to	PART
taxlaw-2862	932	98	suppose	suppose	VERB
taxlaw-2862	932	99	that	that	SCONJ
taxlaw-2862	932	100	the	the	PRON
taxlaw-2862	932	101	higher	high	ADJ
taxlaw-2862	932	102	the	the	DET
taxlaw-2862	932	103	proposed	propose	VERB
taxlaw-2862	932	104	registration	registration	NOUN
taxlaw-2862	932	105	threshold	threshold	NOUN
taxlaw-2862	932	106	,	,	PUNCT
taxlaw-2862	932	107	the	the	DET
taxlaw-2862	932	108	more	more	ADV
taxlaw-2862	932	109	politically	politically	ADV
taxlaw-2862	932	110	influential	influential	ADJ
taxlaw-2862	932	111	such	such	ADJ
taxlaw-2862	932	112	firms	firm	NOUN
taxlaw-2862	932	113	’	'	PUNCT
taxlaw-2862	932	114	competitive	competitive	ADJ
taxlaw-2862	932	115	fairness	fairness	NOUN
taxlaw-2862	932	116	objections	objection	NOUN
taxlaw-2862	932	117	will	will	AUX
taxlaw-2862	932	118	be	be	AUX
taxlaw-2862	932	119	.	.	PUNCT
taxlaw-2862	933	1	first	first	ADV
taxlaw-2862	933	2	,	,	PUNCT
taxlaw-2862	933	3	larger	large	ADJ
taxlaw-2862	933	4	firms	firm	NOUN
taxlaw-2862	933	5	may	may	AUX
taxlaw-2862	933	6	have	have	VERB
taxlaw-2862	933	7	louder	loud	ADJ
taxlaw-2862	933	8	voices	voice	NOUN
taxlaw-2862	933	9	with	with	ADP
taxlaw-2862	933	10	which	which	PRON
taxlaw-2862	933	11	they	they	PRON
taxlaw-2862	933	12	can	can	AUX
taxlaw-2862	933	13	make	make	VERB
taxlaw-2862	933	14	their	their	PRON
taxlaw-2862	933	15	objections	objection	NOUN
taxlaw-2862	933	16	heard	hear	VERB
taxlaw-2862	933	17	.	.	PUNCT
taxlaw-2862	934	1	if	if	SCONJ
taxlaw-2862	934	2	larger	large	ADJ
taxlaw-2862	934	3	firms	firm	NOUN
taxlaw-2862	934	4	are	be	AUX
taxlaw-2862	934	5	suddenly	suddenly	ADV
taxlaw-2862	934	6	threatened	threaten	VERB
taxlaw-2862	934	7	with	with	ADP
taxlaw-2862	934	8	competition	competition	NOUN
taxlaw-2862	934	9	from	from	ADP
taxlaw-2862	934	10	unregistered	unregistered	ADJ
taxlaw-2862	934	11	sellers	seller	NOUN
taxlaw-2862	934	12	,	,	PUNCT
taxlaw-2862	934	13	they	they	PRON
taxlaw-2862	934	14	are	be	AUX
taxlaw-2862	934	15	likely	likely	ADJ
taxlaw-2862	934	16	to	to	PART
taxlaw-2862	934	17	have	have	VERB
taxlaw-2862	934	18	resources	resource	NOUN
taxlaw-2862	934	19	they	they	PRON
taxlaw-2862	934	20	can	can	AUX
taxlaw-2862	934	21	mobilize	mobilize	VERB
taxlaw-2862	934	22	in	in	ADP
taxlaw-2862	934	23	a	a	DET
taxlaw-2862	934	24	campaign	campaign	NOUN
taxlaw-2862	934	25	against	against	ADP
taxlaw-2862	934	26	the	the	DET
taxlaw-2862	934	27	proposal	proposal	NOUN
taxlaw-2862	934	28	.	.	PUNCT
taxlaw-2862	935	1	second	second	ADJ
taxlaw-2862	935	2	,	,	PUNCT
taxlaw-2862	935	3	as	as	SCONJ
taxlaw-2862	935	4	suggested	suggest	VERB
taxlaw-2862	935	5	by	by	ADP
taxlaw-2862	935	6	some	some	DET
taxlaw-2862	935	7	reports	report	NOUN
taxlaw-2862	935	8	of	of	ADP
taxlaw-2862	935	9	the	the	DET
taxlaw-2862	935	10	first	first	ADJ
taxlaw-2862	935	11	-	-	PUNCT
taxlaw-2862	935	12	round	round	NOUN
taxlaw-2862	935	13	vat	vat	NOUN
taxlaw-2862	935	14	adoption	adoption	NOUN
taxlaw-2862	935	15	experience	experience	NOUN
taxlaw-2862	935	16	in	in	ADP
taxlaw-2862	935	17	ghana	ghana	PROPN
taxlaw-2862	935	18	(	(	PUNCT
taxlaw-2862	935	19	a	a	DET
taxlaw-2862	935	20	low	low	ADJ
taxlaw-2862	935	21	threshold	threshold	NOUN
taxlaw-2862	935	22	was	be	AUX
taxlaw-2862	935	23	chosen	choose	VERB
taxlaw-2862	935	24	but	but	CCONJ
taxlaw-2862	935	25	later	later	ADV
taxlaw-2862	935	26	abandoned	abandon	VERB
taxlaw-2862	935	27	in	in	ADP
taxlaw-2862	935	28	favor	favor	NOUN
taxlaw-2862	935	29	of	of	ADP
taxlaw-2862	935	30	a	a	DET
taxlaw-2862	935	31	higher	high	ADJ
taxlaw-2862	935	32	one),230	one),230	X
taxlaw-2862	935	33	larger	large	ADJ
taxlaw-2862	935	34	businesses	business	NOUN
taxlaw-2862	935	35	may	may	AUX
taxlaw-2862	935	36	be	be	AUX
taxlaw-2862	935	37	more	more	ADV
taxlaw-2862	935	38	likely	likely	ADJ
taxlaw-2862	935	39	to	to	PART
taxlaw-2862	935	40	form	form	VERB
taxlaw-2862	935	41	a	a	DET
taxlaw-2862	935	42	crucial	crucial	ADJ
taxlaw-2862	935	43	part	part	NOUN
taxlaw-2862	935	44	of	of	ADP
taxlaw-2862	935	45	a	a	DET
taxlaw-2862	935	46	given	give	VERB
taxlaw-2862	935	47	country	country	NOUN
taxlaw-2862	935	48	’s	’s	PART
taxlaw-2862	935	49	domestic	domestic	ADJ
taxlaw-2862	935	50	pro	pro	ADJ
taxlaw-2862	935	51	-	-	ADJ
taxlaw-2862	935	52	vat	vat	ADJ
taxlaw-2862	935	53	coalition	coalition	NOUN
taxlaw-2862	935	54	because	because	SCONJ
taxlaw-2862	935	55	of	of	ADP
taxlaw-2862	935	56	their	their	PRON
taxlaw-2862	935	57	connections	connection	NOUN
taxlaw-2862	935	58	with	with	ADP
taxlaw-2862	935	59	multinational	multinational	ADJ
taxlaw-2862	935	60	firms	firm	NOUN
taxlaw-2862	935	61	supporting	support	VERB
taxlaw-2862	935	62	vats	vat	NOUN
taxlaw-2862	935	63	as	as	ADP
taxlaw-2862	935	64	part	part	NOUN
taxlaw-2862	935	65	of	of	ADP
taxlaw-2862	935	66	foreign	foreign	ADJ
taxlaw-2862	935	67	investment	investment	NOUN
taxlaw-2862	935	68	-	-	PUNCT
taxlaw-2862	935	69	friendly	friendly	ADJ
taxlaw-2862	935	70	economic	economic	ADJ
taxlaw-2862	935	71	reforms	reform	NOUN
taxlaw-2862	935	72	.	.	PUNCT
taxlaw-2862	936	1	indeed	indeed	ADV
taxlaw-2862	936	2	,	,	PUNCT
taxlaw-2862	936	3	many	many	ADJ
taxlaw-2862	936	4	larger	large	ADJ
taxlaw-2862	936	5	suppliers	supplier	NOUN
taxlaw-2862	936	6	want	want	VERB
taxlaw-2862	936	7	to	to	PART
taxlaw-2862	936	8	do	do	VERB
taxlaw-2862	936	9	business	business	NOUN
taxlaw-2862	936	10	with	with	ADP
taxlaw-2862	936	11	registered	register	VERB
taxlaw-2862	936	12	suppliers	supplier	NOUN
taxlaw-2862	936	13	:	:	PUNCT
taxlaw-2862	936	14	this	this	PRON
taxlaw-2862	936	15	allows	allow	VERB
taxlaw-2862	936	16	them	they	PRON
taxlaw-2862	936	17	to	to	PART
taxlaw-2862	936	18	face	face	VERB
taxlaw-2862	936	19	more	more	ADV
taxlaw-2862	936	20	transparent	transparent	ADJ
taxlaw-2862	936	21	prices	price	NOUN
taxlaw-2862	936	22	and	and	CCONJ
taxlaw-2862	936	23	be	be	AUX
taxlaw-2862	936	24	able	able	ADJ
taxlaw-2862	936	25	to	to	PART
taxlaw-2862	936	26	claim	claim	VERB
taxlaw-2862	936	27	credits	credit	NOUN
taxlaw-2862	936	28	for	for	ADP
taxlaw-2862	936	29	readily	readily	ADV
taxlaw-2862	936	30	identifiable	identifiable	ADJ
taxlaw-2862	936	31	vat	vat	NOUN
taxlaw-2862	936	32	on	on	ADP
taxlaw-2862	936	33	inputs	input	NOUN
taxlaw-2862	936	34	.	.	PUNCT
taxlaw-2862	937	1	for	for	ADP
taxlaw-2862	937	2	226	226	NUM
taxlaw-2862	937	3	see	see	NOUN
taxlaw-2862	937	4	ebrill	ebrill	NOUN
taxlaw-2862	937	5	et	et	PROPN
taxlaw-2862	937	6	al	al	PROPN
taxlaw-2862	937	7	.	.	PROPN
taxlaw-2862	937	8	,	,	PUNCT
taxlaw-2862	937	9	supra	supra	PROPN
taxlaw-2862	937	10	note	note	PROPN
taxlaw-2862	937	11	14	14	NUM
taxlaw-2862	937	12	,	,	PUNCT
taxlaw-2862	937	13	at	at	ADP
taxlaw-2862	937	14	123	123	NUM
taxlaw-2862	937	15	.	.	PUNCT
taxlaw-2862	938	1	227	227	NUM
taxlaw-2862	938	2	see	see	VERB
taxlaw-2862	938	3	i	i	PRON
taxlaw-2862	938	4	d.	d.	PROPN
taxlaw-2862	938	5	at	at	ADP
taxlaw-2862	938	6	117	117	NUM
taxlaw-2862	938	7	(	(	PUNCT
taxlaw-2862	938	8	“	"	PUNCT
taxlaw-2862	938	9	there	there	PRON
taxlaw-2862	938	10	may	may	AUX
taxlaw-2862	938	11	also	also	ADV
taxlaw-2862	938	12	have	have	AUX
taxlaw-2862	938	13	been	be	AUX
taxlaw-2862	938	14	concern	concern	NOUN
taxlaw-2862	938	15	over	over	ADP
taxlaw-2862	938	16	the	the	DET
taxlaw-2862	938	17	potential	potential	ADJ
taxlaw-2862	938	18	inefficiencies	inefficiency	NOUN
taxlaw-2862	938	19	and	and	CCONJ
taxlaw-2862	938	20	inequities	inequity	NOUN
taxlaw-2862	938	21	arising	arise	VERB
taxlaw-2862	938	22	from	from	ADP
taxlaw-2862	938	23	the	the	DET
taxlaw-2862	938	24	differential	differential	ADJ
taxlaw-2862	938	25	treatment	treatment	NOUN
taxlaw-2862	938	26	of	of	ADP
taxlaw-2862	938	27	those	those	PRON
taxlaw-2862	938	28	above	above	ADP
taxlaw-2862	938	29	and	and	CCONJ
taxlaw-2862	938	30	below	below	ADP
taxlaw-2862	938	31	the	the	DET
taxlaw-2862	938	32	threshold	threshold	NOUN
taxlaw-2862	938	33	.	.	PUNCT
taxlaw-2862	938	34	”	"	PUNCT
taxlaw-2862	938	35	)	)	PUNCT
taxlaw-2862	938	36	.	.	PUNCT
taxlaw-2862	939	1	228	228	NUM
taxlaw-2862	939	2	the	the	DET
taxlaw-2862	939	3	value	value	NOUN
taxlaw-2862	939	4	added	add	VERB
taxlaw-2862	939	5	tax	tax	NOUN
taxlaw-2862	939	6	:	:	PUNCT
taxlaw-2862	939	7	experiences	experience	NOUN
taxlaw-2862	939	8	and	and	CCONJ
taxlaw-2862	939	9	issues	issue	NOUN
taxlaw-2862	939	10	,	,	PUNCT
taxlaw-2862	939	11	in	in	ADP
taxlaw-2862	939	12	international	international	ADJ
taxlaw-2862	939	13	tax	tax	NOUN
taxlaw-2862	939	14	dialogue	dialogue	NOUN
taxlaw-2862	939	15	,	,	PUNCT
taxlaw-2862	939	16	supra	supra	PROPN
taxlaw-2862	939	17	note	note	NOUN
taxlaw-2862	939	18	41	41	NUM
taxlaw-2862	939	19	,	,	PUNCT
taxlaw-2862	939	20	at	at	ADP
taxlaw-2862	939	21	17	17	NUM
taxlaw-2862	939	22	(	(	PUNCT
taxlaw-2862	939	23	“	"	PUNCT
taxlaw-2862	939	24	nevertheless	nevertheless	ADV
taxlaw-2862	939	25	,	,	PUNCT
taxlaw-2862	939	26	many	many	ADJ
taxlaw-2862	939	27	countries	country	NOUN
taxlaw-2862	939	28	—	—	PUNCT
taxlaw-2862	939	29	including	include	VERB
taxlaw-2862	939	30	,	,	PUNCT
taxlaw-2862	939	31	ironically	ironically	ADV
taxlaw-2862	939	32	,	,	PUNCT
taxlaw-2862	939	33	many	many	ADJ
taxlaw-2862	939	34	with	with	ADP
taxlaw-2862	939	35	relatively	relatively	ADV
taxlaw-2862	939	36	weak	weak	ADJ
taxlaw-2862	939	37	administrative	administrative	ADJ
taxlaw-2862	939	38	capacity	capacity	NOUN
taxlaw-2862	939	39	—	—	PUNCT
taxlaw-2862	939	40	have	have	AUX
taxlaw-2862	939	41	evidently	evidently	ADV
taxlaw-2862	939	42	not	not	PART
taxlaw-2862	939	43	been	be	AUX
taxlaw-2862	939	44	persuaded	persuade	VERB
taxlaw-2862	939	45	by	by	ADP
taxlaw-2862	939	46	the	the	DET
taxlaw-2862	939	47	arguments	argument	NOUN
taxlaw-2862	939	48	for	for	ADP
taxlaw-2862	939	49	a	a	DET
taxlaw-2862	939	50	high	high	ADJ
taxlaw-2862	939	51	threshold	threshold	NOUN
taxlaw-2862	939	52	.	.	PUNCT
taxlaw-2862	940	1	in	in	ADP
taxlaw-2862	940	2	addition	addition	NOUN
taxlaw-2862	940	3	to	to	ADP
taxlaw-2862	940	4	the	the	DET
taxlaw-2862	940	5	revenue	revenue	NOUN
taxlaw-2862	940	6	implications	implication	NOUN
taxlaw-2862	940	7	,	,	PUNCT
taxlaw-2862	940	8	national	national	ADJ
taxlaw-2862	940	9	authorities	authority	NOUN
taxlaw-2862	940	10	are	be	AUX
taxlaw-2862	940	11	also	also	ADV
taxlaw-2862	940	12	often	often	ADV
taxlaw-2862	940	13	concerned	concerned	ADJ
taxlaw-2862	940	14	that	that	SCONJ
taxlaw-2862	940	15	a	a	DET
taxlaw-2862	940	16	high	high	ADJ
taxlaw-2862	940	17	threshold	threshold	NOUN
taxlaw-2862	940	18	unfairly	unfairly	ADV
taxlaw-2862	940	19	favors	favor	VERB
taxlaw-2862	940	20	small	small	ADJ
taxlaw-2862	940	21	traders	trader	NOUN
taxlaw-2862	940	22	(	(	PUNCT
taxlaw-2862	940	23	by	by	ADP
taxlaw-2862	940	24	exempting	exempt	VERB
taxlaw-2862	940	25	them	they	PRON
taxlaw-2862	940	26	from	from	ADP
taxlaw-2862	940	27	the	the	DET
taxlaw-2862	940	28	tax	tax	NOUN
taxlaw-2862	940	29	)	)	PUNCT
taxlaw-2862	940	30	.	.	PUNCT
taxlaw-2862	941	1	by	by	ADP
taxlaw-2862	941	2	way	way	NOUN
taxlaw-2862	941	3	of	of	ADP
taxlaw-2862	941	4	example	example	NOUN
taxlaw-2862	941	5	,	,	PUNCT
taxlaw-2862	941	6	the	the	DET
taxlaw-2862	941	7	european	european	PROPN
taxlaw-2862	941	8	commission	commission	PROPN
taxlaw-2862	941	9	’s	’s	PART
taxlaw-2862	941	10	first	first	ADJ
taxlaw-2862	941	11	proposal	proposal	NOUN
taxlaw-2862	941	12	for	for	ADP
taxlaw-2862	941	13	a	a	DET
taxlaw-2862	941	14	directive	directive	NOUN
taxlaw-2862	941	15	to	to	PART
taxlaw-2862	941	16	tax	tax	VERB
taxlaw-2862	941	17	“	"	PUNCT
taxlaw-2862	941	18	imported	import	VERB
taxlaw-2862	941	19	”	"	PUNCT
taxlaw-2862	941	20	electronic	electronic	ADJ
taxlaw-2862	941	21	services	service	NOUN
taxlaw-2862	941	22	advocated	advocate	VERB
taxlaw-2862	941	23	a	a	DET
taxlaw-2862	941	24	threshold	threshold	NOUN
taxlaw-2862	941	25	of	of	ADP
taxlaw-2862	941	26	€	€	SYM
taxlaw-2862	941	27	100,000	100,000	NUM
taxlaw-2862	941	28	for	for	ADP
taxlaw-2862	941	29	non	non	ADJ
taxlaw-2862	941	30	-	-	ADJ
taxlaw-2862	941	31	eu	eu	ADJ
taxlaw-2862	941	32	based	base	VERB
taxlaw-2862	941	33	suppliers	supplier	NOUN
taxlaw-2862	941	34	making	make	VERB
taxlaw-2862	941	35	supplies	supply	NOUN
taxlaw-2862	941	36	to	to	ADP
taxlaw-2862	941	37	consumers	consumer	NOUN
taxlaw-2862	941	38	in	in	ADP
taxlaw-2862	941	39	the	the	DET
taxlaw-2862	941	40	eu	eu	PROPN
taxlaw-2862	941	41	.	.	PROPN
taxlaw-2862	941	42	however	however	ADV
taxlaw-2862	941	43	,	,	PUNCT
taxlaw-2862	941	44	in	in	ADP
taxlaw-2862	941	45	the	the	DET
taxlaw-2862	941	46	ensuing	ensue	VERB
taxlaw-2862	941	47	negotiations	negotiation	NOUN
taxlaw-2862	941	48	the	the	DET
taxlaw-2862	941	49	member	member	NOUN
taxlaw-2862	941	50	states	state	NOUN
taxlaw-2862	941	51	removed	remove	VERB
taxlaw-2862	941	52	the	the	DET
taxlaw-2862	941	53	references	reference	NOUN
taxlaw-2862	941	54	to	to	ADP
taxlaw-2862	941	55	thresholds	threshold	NOUN
taxlaw-2862	941	56	.	.	PUNCT
taxlaw-2862	942	1	this	this	PRON
taxlaw-2862	942	2	has	have	AUX
taxlaw-2862	942	3	led	lead	VERB
taxlaw-2862	942	4	to	to	ADP
taxlaw-2862	942	5	a	a	DET
taxlaw-2862	942	6	situation	situation	NOUN
taxlaw-2862	942	7	where	where	SCONJ
taxlaw-2862	942	8	a	a	DET
taxlaw-2862	942	9	non	non	ADJ
taxlaw-2862	942	10	-	-	ADJ
taxlaw-2862	942	11	eu	eu	ADJ
taxlaw-2862	942	12	business	business	NOUN
taxlaw-2862	942	13	has	have	AUX
taxlaw-2862	942	14	,	,	PUNCT
taxlaw-2862	942	15	in	in	ADP
taxlaw-2862	942	16	theory	theory	NOUN
taxlaw-2862	942	17	at	at	ADP
taxlaw-2862	942	18	least	least	ADJ
taxlaw-2862	942	19	,	,	PUNCT
taxlaw-2862	942	20	to	to	PART
taxlaw-2862	942	21	account	account	VERB
taxlaw-2862	942	22	for	for	ADP
taxlaw-2862	942	23	eu	eu	PROPN
taxlaw-2862	942	24	vat	vat	NOUN
taxlaw-2862	942	25	on	on	ADP
taxlaw-2862	942	26	all	all	DET
taxlaw-2862	942	27	sales	sale	NOUN
taxlaw-2862	942	28	into	into	ADP
taxlaw-2862	942	29	the	the	DET
taxlaw-2862	942	30	eu	eu	PROPN
taxlaw-2862	942	31	,	,	PUNCT
taxlaw-2862	942	32	irrespective	irrespective	ADV
taxlaw-2862	942	33	of	of	ADP
taxlaw-2862	942	34	the	the	DET
taxlaw-2862	942	35	amount	amount	NOUN
taxlaw-2862	942	36	of	of	ADP
taxlaw-2862	942	37	sales	sale	NOUN
taxlaw-2862	942	38	involved	involve	VERB
taxlaw-2862	942	39	.	.	PUNCT
taxlaw-2862	943	1	this	this	PRON
taxlaw-2862	943	2	contrasts	contrast	VERB
taxlaw-2862	943	3	with	with	ADP
taxlaw-2862	943	4	thresholds	threshold	NOUN
taxlaw-2862	943	5	available	available	ADJ
taxlaw-2862	943	6	in	in	ADP
taxlaw-2862	943	7	most	most	ADJ
taxlaw-2862	943	8	,	,	PUNCT
taxlaw-2862	943	9	but	but	CCONJ
taxlaw-2862	943	10	not	not	PART
taxlaw-2862	943	11	all	all	PRON
taxlaw-2862	943	12	,	,	PUNCT
taxlaw-2862	943	13	eu	eu	PROPN
taxlaw-2862	943	14	member	member	PROPN
taxlaw-2862	943	15	states	state	NOUN
taxlaw-2862	943	16	,	,	PUNCT
taxlaw-2862	943	17	thereby	thereby	ADV
taxlaw-2862	943	18	introducing	introduce	VERB
taxlaw-2862	943	19	an	an	DET
taxlaw-2862	943	20	element	element	NOUN
taxlaw-2862	943	21	of	of	ADP
taxlaw-2862	943	22	distortion	distortion	NOUN
taxlaw-2862	943	23	.	.	PUNCT
taxlaw-2862	943	24	”	"	PUNCT
taxlaw-2862	943	25	)	)	PUNCT
taxlaw-2862	943	26	.	.	PUNCT
taxlaw-2862	944	1	229	229	NUM
taxlaw-2862	944	2	see	see	VERB
taxlaw-2862	944	3	keen	keen	PROPN
taxlaw-2862	944	4	&	&	CCONJ
taxlaw-2862	944	5	mintz	mintz	PROPN
taxlaw-2862	944	6	,	,	PUNCT
taxlaw-2862	944	7	supra	supra	PROPN
taxlaw-2862	944	8	note	note	PROPN
taxlaw-2862	944	9	20	20	NUM
taxlaw-2862	944	10	,	,	PUNCT
taxlaw-2862	944	11	at	at	ADP
taxlaw-2862	944	12	572	572	NUM
taxlaw-2862	944	13	(	(	PUNCT
taxlaw-2862	944	14	“	"	PUNCT
taxlaw-2862	944	15	report[ing	report[ing	NOUN
taxlaw-2862	944	16	]	]	PUNCT
taxlaw-2862	944	17	results	result	VERB
taxlaw-2862	944	18	for	for	ADP
taxlaw-2862	944	19	…	…	SYM
taxlaw-2862	944	20	two	two	NUM
taxlaw-2862	944	21	assumptions	assumption	NOUN
taxlaw-2862	944	22	on	on	ADP
taxlaw-2862	944	23	the	the	DET
taxlaw-2862	944	24	distribution	distribution	NOUN
taxlaw-2862	944	25	of	of	ADP
taxlaw-2862	944	26	productivities	productivity	NOUN
taxlaw-2862	944	27	:	:	PUNCT
taxlaw-2862	944	28	a	a	DET
taxlaw-2862	944	29	uniform	uniform	ADJ
taxlaw-2862	944	30	distribution	distribution	NOUN
taxlaw-2862	944	31	,	,	PUNCT
taxlaw-2862	944	32	and	and	CCONJ
taxlaw-2862	944	33	a	a	DET
taxlaw-2862	944	34	distribution	distribution	NOUN
taxlaw-2862	944	35	function	function	NOUN
taxlaw-2862	944	36	…	…	PUNCT
taxlaw-2862	944	37	that	that	PRON
taxlaw-2862	944	38	captures	capture	VERB
taxlaw-2862	944	39	the	the	DET
taxlaw-2862	944	40	greater	great	ADJ
taxlaw-2862	944	41	frequency	frequency	NOUN
taxlaw-2862	944	42	of	of	ADP
taxlaw-2862	944	43	small	small	ADJ
taxlaw-2862	944	44	firms	firm	NOUN
taxlaw-2862	944	45	”	"	PUNCT
taxlaw-2862	944	46	)	)	PUNCT
taxlaw-2862	944	47	.	.	PUNCT
taxlaw-2862	945	1	keen	keen	PROPN
taxlaw-2862	945	2	&	&	CCONJ
taxlaw-2862	945	3	mintz	mintz	PROPN
taxlaw-2862	945	4	do	do	AUX
taxlaw-2862	945	5	,	,	PUNCT
taxlaw-2862	945	6	however	however	ADV
taxlaw-2862	945	7	,	,	PUNCT
taxlaw-2862	945	8	seem	seem	VERB
taxlaw-2862	945	9	to	to	PART
taxlaw-2862	945	10	gesture	gesture	VERB
taxlaw-2862	945	11	to	to	AUX
taxlaw-2862	945	12	competitive	competitive	VERB
taxlaw-2862	945	13	equity	equity	NOUN
taxlaw-2862	945	14	in	in	ADP
taxlaw-2862	945	15	their	their	PRON
taxlaw-2862	945	16	comments	comment	NOUN
taxlaw-2862	945	17	on	on	ADP
taxlaw-2862	945	18	their	their	PRON
taxlaw-2862	945	19	theoretical	theoretical	ADJ
taxlaw-2862	945	20	results	result	NOUN
taxlaw-2862	945	21	.	.	PUNCT
taxlaw-2862	946	1	i	i	PRON
taxlaw-2862	946	2	d.	d.	PROPN
taxlaw-2862	946	3	(	(	PUNCT
taxlaw-2862	946	4	“	"	PUNCT
taxlaw-2862	946	5	a	a	DET
taxlaw-2862	946	6	more	more	ADV
taxlaw-2862	946	7	novel	novel	ADJ
taxlaw-2862	946	8	possibility	possibility	NOUN
taxlaw-2862	946	9	seems	seem	VERB
taxlaw-2862	946	10	to	to	PART
taxlaw-2862	946	11	arise	arise	VERB
taxlaw-2862	946	12	,	,	PUNCT
taxlaw-2862	946	13	however	however	ADV
taxlaw-2862	946	14	,	,	PUNCT
taxlaw-2862	946	15	from	from	ADP
taxlaw-2862	946	16	the	the	DET
taxlaw-2862	946	17	observation	observation	NOUN
taxlaw-2862	946	18	(	(	PUNCT
taxlaw-2862	946	19	here	here	ADV
taxlaw-2862	946	20	speaking	speak	VERB
taxlaw-2862	946	21	very	very	ADV
taxlaw-2862	946	22	loosely	loosely	ADV
taxlaw-2862	946	23	)	)	PUNCT
taxlaw-2862	946	24	that	that	SCONJ
taxlaw-2862	946	25	the	the	DET
taxlaw-2862	946	26	production	production	NOUN
taxlaw-2862	946	27	inefficiency	inefficiency	NOUN
taxlaw-2862	946	28	associated	associate	VERB
taxlaw-2862	946	29	with	with	ADP
taxlaw-2862	946	30	a	a	DET
taxlaw-2862	946	31	threshold	threshold	NOUN
taxlaw-2862	946	32	can	can	AUX
taxlaw-2862	946	33	be	be	AUX
taxlaw-2862	946	34	mitigated	mitigate	VERB
taxlaw-2862	946	35	by	by	ADP
taxlaw-2862	946	36	setting	set	VERB
taxlaw-2862	946	37	the	the	DET
taxlaw-2862	946	38	threshold	threshold	NOUN
taxlaw-2862	946	39	either	either	CCONJ
taxlaw-2862	946	40	very	very	ADV
taxlaw-2862	946	41	low	low	ADJ
taxlaw-2862	946	42	or	or	CCONJ
taxlaw-2862	946	43	very	very	ADV
taxlaw-2862	946	44	high	high	ADJ
taxlaw-2862	946	45	:	:	PUNCT
taxlaw-2862	946	46	in	in	ADP
taxlaw-2862	946	47	either	either	DET
taxlaw-2862	946	48	case	case	NOUN
taxlaw-2862	946	49	the	the	DET
taxlaw-2862	946	50	bulk	bulk	NOUN
taxlaw-2862	946	51	of	of	ADP
taxlaw-2862	946	52	taxpayers	taxpayer	NOUN
taxlaw-2862	946	53	will	will	AUX
taxlaw-2862	946	54	be	be	AUX
taxlaw-2862	946	55	treated	treat	VERB
taxlaw-2862	946	56	identically	identically	ADV
taxlaw-2862	946	57	.	.	PUNCT
taxlaw-2862	946	58	”	"	PUNCT
taxlaw-2862	946	59	)	)	PUNCT
taxlaw-2862	946	60	.	.	PUNCT
taxlaw-2862	947	1	230	230	NUM
taxlaw-2862	947	2	see	see	VERB
taxlaw-2862	947	3	stewart	stewart	NOUN
taxlaw-2862	947	4	,	,	PUNCT
taxlaw-2862	947	5	transfer	transfer	NOUN
taxlaw-2862	947	6	,	,	PUNCT
taxlaw-2862	947	7	supra	supra	PROPN
taxlaw-2862	947	8	note	note	NOUN
taxlaw-2862	947	9	155	155	NUM
taxlaw-2862	947	10	,	,	PUNCT
taxlaw-2862	947	11	at	at	ADP
taxlaw-2862	947	12	191	191	NUM
taxlaw-2862	947	13	-	-	SYM
taxlaw-2862	947	14	93	93	NUM
taxlaw-2862	947	15	.	.	PUNCT
taxlaw-2862	948	1	see	see	VERB
taxlaw-2862	948	2	also	also	ADV
taxlaw-2862	948	3	ebrill	ebrill	VERB
taxlaw-2862	948	4	et	et	PROPN
taxlaw-2862	948	5	al	al	PROPN
taxlaw-2862	948	6	.	.	PROPN
taxlaw-2862	948	7	,	,	PUNCT
taxlaw-2862	948	8	supra	supra	PROPN
taxlaw-2862	948	9	note	note	PROPN
taxlaw-2862	948	10	14	14	NUM
taxlaw-2862	948	11	,	,	PUNCT
taxlaw-2862	948	12	at	at	ADP
taxlaw-2862	948	13	117	117	NUM
taxlaw-2862	948	14	.	.	PUNCT
taxlaw-2862	948	15	2018	2018	NUM
taxlaw-2862	948	16	]	]	PUNCT
taxlaw-2862	948	17	on	on	ADP
taxlaw-2862	948	18	the	the	DET
taxlaw-2862	948	19	threshold	threshold	NOUN
taxlaw-2862	948	20	:	:	PUNCT
taxlaw-2862	948	21	smallness	smallness	NOUN
taxlaw-2862	948	22	and	and	CCONJ
taxlaw-2862	948	23	the	the	DET
taxlaw-2862	948	24	value	value	NOUN
taxlaw-2862	948	25	-	-	PUNCT
taxlaw-2862	948	26	added	add	VERB
taxlaw-2862	948	27	tax	tax	NOUN
taxlaw-2862	948	28	223	223	NUM
taxlaw-2862	948	29	this	this	DET
taxlaw-2862	948	30	reason	reason	NOUN
taxlaw-2862	948	31	,	,	PUNCT
taxlaw-2862	948	32	a	a	DET
taxlaw-2862	948	33	low	low	ADJ
taxlaw-2862	948	34	threshold	threshold	NOUN
taxlaw-2862	948	35	may	may	AUX
taxlaw-2862	948	36	be	be	AUX
taxlaw-2862	948	37	“	"	PUNCT
taxlaw-2862	948	38	baked	bake	VERB
taxlaw-2862	948	39	into	into	ADP
taxlaw-2862	948	40	the	the	DET
taxlaw-2862	948	41	bargain	bargain	NOUN
taxlaw-2862	948	42	”	"	PUNCT
taxlaw-2862	948	43	of	of	ADP
taxlaw-2862	948	44	vat	vat	NOUN
taxlaw-2862	948	45	adoption	adoption	NOUN
taxlaw-2862	948	46	,	,	PUNCT
taxlaw-2862	948	47	rendering	render	VERB
taxlaw-2862	948	48	calls	call	NOUN
taxlaw-2862	948	49	for	for	ADP
taxlaw-2862	948	50	higher	high	ADJ
taxlaw-2862	948	51	thresholds	threshold	NOUN
taxlaw-2862	948	52	politically	politically	ADV
taxlaw-2862	948	53	infeasible	infeasible	ADJ
taxlaw-2862	948	54	.	.	PUNCT
taxlaw-2862	949	1	of	of	ADP
taxlaw-2862	949	2	course	course	NOUN
taxlaw-2862	949	3	,	,	PUNCT
taxlaw-2862	949	4	is	be	AUX
taxlaw-2862	949	5	impossible	impossible	ADJ
taxlaw-2862	949	6	to	to	PART
taxlaw-2862	949	7	say	say	VERB
taxlaw-2862	949	8	without	without	ADP
taxlaw-2862	949	9	specific	specific	ADJ
taxlaw-2862	949	10	reference	reference	NOUN
taxlaw-2862	949	11	to	to	ADP
taxlaw-2862	949	12	a	a	DET
taxlaw-2862	949	13	given	give	VERB
taxlaw-2862	949	14	jurisdiction	jurisdiction	NOUN
taxlaw-2862	949	15	how	how	SCONJ
taxlaw-2862	949	16	important	important	ADJ
taxlaw-2862	949	17	,	,	PUNCT
taxlaw-2862	949	18	or	or	CCONJ
taxlaw-2862	949	19	even	even	ADV
taxlaw-2862	949	20	how	how	SCONJ
taxlaw-2862	949	21	fully	fully	ADV
taxlaw-2862	949	22	articulated	articulated	ADJ
taxlaw-2862	949	23	,	,	PUNCT
taxlaw-2862	949	24	such	such	ADJ
taxlaw-2862	949	25	competitive	competitive	ADJ
taxlaw-2862	949	26	fairness	fairness	NOUN
taxlaw-2862	949	27	concerns	concern	NOUN
taxlaw-2862	949	28	may	may	AUX
taxlaw-2862	949	29	be.231	be.231	VERB
taxlaw-2862	949	30	however	however	ADV
taxlaw-2862	949	31	,	,	PUNCT
taxlaw-2862	949	32	there	there	PRON
taxlaw-2862	949	33	are	be	VERB
taxlaw-2862	949	34	two	two	NUM
taxlaw-2862	949	35	compelling	compelling	ADJ
taxlaw-2862	949	36	responses	response	NOUN
taxlaw-2862	949	37	to	to	ADP
taxlaw-2862	949	38	competitive	competitive	ADJ
taxlaw-2862	949	39	fairness	fairness	NOUN
taxlaw-2862	949	40	objections	objection	NOUN
taxlaw-2862	949	41	to	to	ADP
taxlaw-2862	949	42	higher	high	ADJ
taxlaw-2862	949	43	vat	vat	NOUN
taxlaw-2862	949	44	registration	registration	NOUN
taxlaw-2862	949	45	thresholds	threshold	NOUN
taxlaw-2862	949	46	.	.	PUNCT
taxlaw-2862	950	1	1	1	X
taxlaw-2862	950	2	.	.	X
taxlaw-2862	950	3	higher	high	ADJ
taxlaw-2862	950	4	thresholds	threshold	NOUN
taxlaw-2862	950	5	minimize	minimize	VERB
taxlaw-2862	950	6	bunching	bunch	VERB
taxlaw-2862	950	7	rather	rather	ADV
taxlaw-2862	950	8	than	than	ADP
taxlaw-2862	950	9	exacerbating	exacerbate	VERB
taxlaw-2862	950	10	competitive	competitive	ADJ
taxlaw-2862	950	11	fairness	fairness	NOUN
taxlaw-2862	950	12	concerns	concern	NOUN
taxlaw-2862	950	13	,	,	PUNCT
taxlaw-2862	950	14	raising	raise	VERB
taxlaw-2862	950	15	a	a	DET
taxlaw-2862	950	16	low	low	ADJ
taxlaw-2862	950	17	vat	vat	NOUN
taxlaw-2862	950	18	threshold	threshold	NOUN
taxlaw-2862	950	19	to	to	PART
taxlaw-2862	950	20	exempt	exempt	VERB
taxlaw-2862	950	21	a	a	DET
taxlaw-2862	950	22	greater	great	ADJ
taxlaw-2862	950	23	portion	portion	NOUN
taxlaw-2862	950	24	of	of	ADP
taxlaw-2862	950	25	the	the	DET
taxlaw-2862	950	26	smallest	small	ADJ
taxlaw-2862	950	27	firms	firm	NOUN
taxlaw-2862	950	28	is	be	AUX
taxlaw-2862	950	29	almost	almost	ADV
taxlaw-2862	950	30	certain	certain	ADJ
taxlaw-2862	950	31	to	to	PART
taxlaw-2862	950	32	reduce	reduce	VERB
taxlaw-2862	950	33	the	the	DET
taxlaw-2862	950	34	number	number	NOUN
taxlaw-2862	950	35	of	of	ADP
taxlaw-2862	950	36	businesses	business	NOUN
taxlaw-2862	950	37	in	in	ADP
taxlaw-2862	950	38	the	the	DET
taxlaw-2862	950	39	vicinity	vicinity	NOUN
taxlaw-2862	950	40	of	of	ADP
taxlaw-2862	950	41	,	,	PUNCT
taxlaw-2862	950	42	and	and	CCONJ
taxlaw-2862	950	43	thus	thus	ADV
taxlaw-2862	950	44	at	at	ADP
taxlaw-2862	950	45	risk	risk	NOUN
taxlaw-2862	950	46	of	of	ADP
taxlaw-2862	950	47	being	be	AUX
taxlaw-2862	950	48	treated	treat	VERB
taxlaw-2862	950	49	inequitably	inequitably	ADV
taxlaw-2862	950	50	by	by	ADP
taxlaw-2862	950	51	,	,	PUNCT
taxlaw-2862	950	52	the	the	DET
taxlaw-2862	950	53	legal	legal	ADJ
taxlaw-2862	950	54	discontinuity	discontinuity	NOUN
taxlaw-2862	950	55	.	.	PUNCT
taxlaw-2862	951	1	the	the	DET
taxlaw-2862	951	2	competitive	competitive	ADJ
taxlaw-2862	951	3	fairness	fairness	NOUN
taxlaw-2862	951	4	objection	objection	NOUN
taxlaw-2862	951	5	implies	imply	VERB
taxlaw-2862	951	6	that	that	SCONJ
taxlaw-2862	951	7	a	a	DET
taxlaw-2862	951	8	firm	firm	NOUN
taxlaw-2862	951	9	’s	’s	PART
taxlaw-2862	951	10	revenue	revenue	NOUN
taxlaw-2862	951	11	(	(	PUNCT
taxlaw-2862	951	12	turnover	turnover	NOUN
taxlaw-2862	951	13	)	)	PUNCT
taxlaw-2862	951	14	is	be	AUX
taxlaw-2862	951	15	the	the	DET
taxlaw-2862	951	16	particular	particular	ADJ
taxlaw-2862	951	17	taxpayer	taxpayer	NOUN
taxlaw-2862	951	18	attribute	attribute	NOUN
taxlaw-2862	951	19	to	to	ADP
taxlaw-2862	951	20	which	which	PRON
taxlaw-2862	951	21	competitive	competitive	ADJ
taxlaw-2862	951	22	fairness	fairness	NOUN
taxlaw-2862	951	23	should	should	AUX
taxlaw-2862	951	24	refer	refer	VERB
taxlaw-2862	951	25	in	in	ADP
taxlaw-2862	951	26	pursuing	pursue	VERB
taxlaw-2862	951	27	the	the	DET
taxlaw-2862	951	28	objective	objective	NOUN
taxlaw-2862	951	29	of	of	ADP
taxlaw-2862	951	30	treating	treat	VERB
taxlaw-2862	951	31	similarly	similarly	ADV
taxlaw-2862	951	32	-	-	PUNCT
taxlaw-2862	951	33	situated	situate	VERB
taxlaw-2862	951	34	taxpayers	taxpayer	NOUN
taxlaw-2862	951	35	similarly	similarly	ADV
taxlaw-2862	951	36	.	.	PUNCT
taxlaw-2862	952	1	taking	take	VERB
taxlaw-2862	952	2	that	that	DET
taxlaw-2862	952	3	premise	premise	NOUN
taxlaw-2862	952	4	at	at	ADP
taxlaw-2862	952	5	face	face	NOUN
taxlaw-2862	952	6	value	value	NOUN
taxlaw-2862	952	7	,	,	PUNCT
taxlaw-2862	952	8	it	it	PRON
taxlaw-2862	952	9	is	be	AUX
taxlaw-2862	952	10	clear	clear	ADJ
taxlaw-2862	952	11	that	that	SCONJ
taxlaw-2862	952	12	any	any	DET
taxlaw-2862	952	13	non	non	ADJ
taxlaw-2862	952	14	-	-	ADJ
taxlaw-2862	952	15	zero	zero	NUM
taxlaw-2862	952	16	registration	registration	NOUN
taxlaw-2862	952	17	threshold	threshold	NOUN
taxlaw-2862	952	18	will	will	AUX
taxlaw-2862	952	19	face	face	VERB
taxlaw-2862	952	20	a	a	DET
taxlaw-2862	952	21	competitive	competitive	ADJ
taxlaw-2862	952	22	fairness	fairness	NOUN
taxlaw-2862	952	23	problem	problem	NOUN
taxlaw-2862	952	24	.	.	PUNCT
taxlaw-2862	953	1	unless	unless	SCONJ
taxlaw-2862	953	2	compliance	compliance	NOUN
taxlaw-2862	953	3	costs	cost	NOUN
taxlaw-2862	953	4	are	be	AUX
taxlaw-2862	953	5	so	so	ADV
taxlaw-2862	953	6	low	low	ADJ
taxlaw-2862	953	7	as	as	SCONJ
taxlaw-2862	953	8	to	to	PART
taxlaw-2862	953	9	make	make	VERB
taxlaw-2862	953	10	a	a	DET
taxlaw-2862	953	11	zero	zero	NUM
taxlaw-2862	953	12	-	-	PUNCT
taxlaw-2862	953	13	registration	registration	NOUN
taxlaw-2862	953	14	threshold	threshold	NOUN
taxlaw-2862	953	15	feasible	feasible	ADJ
taxlaw-2862	953	16	,	,	PUNCT
taxlaw-2862	953	17	a	a	DET
taxlaw-2862	953	18	logical	logical	ADJ
taxlaw-2862	953	19	response	response	NOUN
taxlaw-2862	953	20	to	to	ADP
taxlaw-2862	953	21	the	the	DET
taxlaw-2862	953	22	objection	objection	NOUN
taxlaw-2862	953	23	is	be	AUX
taxlaw-2862	953	24	to	to	PART
taxlaw-2862	953	25	select	select	VERB
taxlaw-2862	953	26	a	a	DET
taxlaw-2862	953	27	threshold	threshold	NOUN
taxlaw-2862	953	28	that	that	PRON
taxlaw-2862	953	29	minimizes	minimize	VERB
taxlaw-2862	953	30	the	the	DET
taxlaw-2862	953	31	number	number	NOUN
taxlaw-2862	953	32	of	of	ADP
taxlaw-2862	953	33	taxpayers	taxpayer	NOUN
taxlaw-2862	953	34	affected	affect	VERB
taxlaw-2862	953	35	by	by	ADP
taxlaw-2862	953	36	the	the	DET
taxlaw-2862	953	37	inequity	inequity	NOUN
taxlaw-2862	953	38	.	.	PUNCT
taxlaw-2862	954	1	higher	high	ADJ
taxlaw-2862	954	2	thresholds	threshold	NOUN
taxlaw-2862	954	3	accomplish	accomplish	VERB
taxlaw-2862	954	4	this	this	DET
taxlaw-2862	954	5	objective	objective	NOUN
taxlaw-2862	954	6	.	.	PUNCT
taxlaw-2862	955	1	as	as	ADP
taxlaw-2862	955	2	an	an	DET
taxlaw-2862	955	3	empirical	empirical	ADJ
taxlaw-2862	955	4	matter	matter	NOUN
taxlaw-2862	955	5	,	,	PUNCT
taxlaw-2862	955	6	most	most	ADJ
taxlaw-2862	955	7	economies	economy	NOUN
taxlaw-2862	955	8	’	'	PUNCT
taxlaw-2862	955	9	firm	firm	ADJ
taxlaw-2862	955	10	-	-	PUNCT
taxlaw-2862	955	11	size	size	NOUN
taxlaw-2862	955	12	distributions	distribution	NOUN
taxlaw-2862	955	13	are	be	AUX
taxlaw-2862	955	14	heavily	heavily	ADV
taxlaw-2862	955	15	skewed	skewed	ADJ
taxlaw-2862	955	16	towards	towards	ADP
taxlaw-2862	955	17	the	the	DET
taxlaw-2862	955	18	small.232	small.232	NOUN
taxlaw-2862	955	19	assume	assume	VERB
taxlaw-2862	955	20	that	that	SCONJ
taxlaw-2862	955	21	for	for	ADP
taxlaw-2862	955	22	any	any	DET
taxlaw-2862	955	23	non	non	ADJ
taxlaw-2862	955	24	-	-	ADJ
taxlaw-2862	955	25	zero	zero	NUM
taxlaw-2862	955	26	registration	registration	NOUN
taxlaw-2862	955	27	threshold	threshold	NOUN
taxlaw-2862	955	28	,	,	PUNCT
taxlaw-2862	955	29	the	the	DET
taxlaw-2862	955	30	firms	firm	NOUN
taxlaw-2862	955	31	in	in	ADP
taxlaw-2862	955	32	the	the	DET
taxlaw-2862	955	33	revenue	revenue	NOUN
taxlaw-2862	955	34	band	band	NOUN
taxlaw-2862	955	35	or	or	CCONJ
taxlaw-2862	955	36	interval	interval	NOUN
taxlaw-2862	955	37	that	that	PRON
taxlaw-2862	955	38	is	be	AUX
taxlaw-2862	955	39	roughly	roughly	ADV
taxlaw-2862	955	40	centered	center	VERB
taxlaw-2862	955	41	around	around	ADP
taxlaw-2862	955	42	a	a	DET
taxlaw-2862	955	43	given	give	VERB
taxlaw-2862	955	44	registration	registration	NOUN
taxlaw-2862	955	45	threshold	threshold	NOUN
taxlaw-2862	955	46	(	(	PUNCT
taxlaw-2862	955	47	although	although	SCONJ
taxlaw-2862	955	48	with	with	ADP
taxlaw-2862	955	49	bunching	bunching	NOUN
taxlaw-2862	955	50	,	,	PUNCT
taxlaw-2862	955	51	there	there	PRON
taxlaw-2862	955	52	is	be	VERB
taxlaw-2862	955	53	likely	likely	ADJ
taxlaw-2862	955	54	to	to	PART
taxlaw-2862	955	55	be	be	AUX
taxlaw-2862	955	56	a	a	DET
taxlaw-2862	955	57	gap	gap	NOUN
taxlaw-2862	955	58	immediately	immediately	ADV
taxlaw-2862	955	59	above	above	ADP
taxlaw-2862	955	60	the	the	DET
taxlaw-2862	955	61	threshold	threshold	NOUN
taxlaw-2862	955	62	)	)	PUNCT
taxlaw-2862	955	63	will	will	AUX
taxlaw-2862	955	64	be	be	AUX
taxlaw-2862	955	65	considered	consider	VERB
taxlaw-2862	955	66	similar	similar	ADJ
taxlaw-2862	955	67	enough	enough	ADV
taxlaw-2862	955	68	to	to	PART
taxlaw-2862	955	69	raise	raise	VERB
taxlaw-2862	955	70	the	the	DET
taxlaw-2862	955	71	competitive	competitive	ADJ
taxlaw-2862	955	72	fairness	fairness	NOUN
taxlaw-2862	955	73	objection	objection	NOUN
taxlaw-2862	955	74	.	.	PUNCT
taxlaw-2862	956	1	setting	set	VERB
taxlaw-2862	956	2	the	the	DET
taxlaw-2862	956	3	threshold	threshold	NOUN
taxlaw-2862	956	4	lower	low	ADJ
taxlaw-2862	956	5	rather	rather	ADV
taxlaw-2862	956	6	than	than	ADP
taxlaw-2862	956	7	higher	high	ADJ
taxlaw-2862	956	8	thus	thus	ADV
taxlaw-2862	956	9	implies	imply	VERB
taxlaw-2862	956	10	that	that	SCONJ
taxlaw-2862	956	11	a	a	DET
taxlaw-2862	956	12	greater	great	ADJ
taxlaw-2862	956	13	concentration	concentration	NOUN
taxlaw-2862	956	14	of	of	ADP
taxlaw-2862	956	15	firms	firm	NOUN
taxlaw-2862	956	16	will	will	AUX
taxlaw-2862	956	17	be	be	AUX
taxlaw-2862	956	18	located	locate	VERB
taxlaw-2862	956	19	in	in	ADP
taxlaw-2862	956	20	that	that	DET
taxlaw-2862	956	21	band	band	NOUN
taxlaw-2862	956	22	or	or	CCONJ
taxlaw-2862	956	23	interval	interval	NOUN
taxlaw-2862	956	24	.	.	PUNCT
taxlaw-2862	957	1	as	as	SCONJ
taxlaw-2862	957	2	the	the	DET
taxlaw-2862	957	3	threshold	threshold	NOUN
taxlaw-2862	957	4	is	be	AUX
taxlaw-2862	957	5	raised	raise	VERB
taxlaw-2862	957	6	,	,	PUNCT
taxlaw-2862	957	7	the	the	DET
taxlaw-2862	957	8	band	band	NOUN
taxlaw-2862	957	9	becomes	become	VERB
taxlaw-2862	957	10	less	less	ADV
taxlaw-2862	957	11	populous	populous	ADJ
taxlaw-2862	957	12	.	.	PUNCT
taxlaw-2862	958	1	the	the	DET
taxlaw-2862	958	2	number	number	NOUN
taxlaw-2862	958	3	of	of	ADP
taxlaw-2862	958	4	affected	affect	VERB
taxlaw-2862	958	5	taxpayers	taxpayer	NOUN
taxlaw-2862	958	6	decreases	decrease	VERB
taxlaw-2862	958	7	,	,	PUNCT
taxlaw-2862	958	8	and	and	CCONJ
taxlaw-2862	958	9	the	the	DET
taxlaw-2862	958	10	aggregate	aggregate	ADJ
taxlaw-2862	958	11	competitive	competitive	ADJ
taxlaw-2862	958	12	fairness	fairness	NOUN
taxlaw-2862	958	13	of	of	ADP
taxlaw-2862	958	14	the	the	DET
taxlaw-2862	958	15	vat	vat	NOUN
taxlaw-2862	958	16	threshold	threshold	NOUN
taxlaw-2862	958	17	improves	improve	VERB
taxlaw-2862	958	18	.	.	PUNCT
taxlaw-2862	959	1	2	2	X
taxlaw-2862	959	2	.	.	NOUN
taxlaw-2862	959	3	optional	optional	ADJ
taxlaw-2862	959	4	registration	registration	NOUN
taxlaw-2862	959	5	almost	almost	ADV
taxlaw-2862	959	6	universally	universally	ADV
taxlaw-2862	959	7	,	,	PUNCT
taxlaw-2862	959	8	vats	vat	NOUN
taxlaw-2862	959	9	with	with	ADP
taxlaw-2862	959	10	non	non	ADJ
taxlaw-2862	959	11	-	-	ADJ
taxlaw-2862	959	12	zero	zero	NUM
taxlaw-2862	959	13	registration	registration	NOUN
taxlaw-2862	959	14	thresholds	threshold	NOUN
taxlaw-2862	959	15	allow	allow	VERB
taxlaw-2862	959	16	small	small	ADJ
taxlaw-2862	959	17	suppliers	supplier	NOUN
taxlaw-2862	959	18	to	to	PART
taxlaw-2862	959	19	“	"	PUNCT
taxlaw-2862	959	20	opt	opt	VERB
taxlaw-2862	959	21	-	-	PUNCT
taxlaw-2862	959	22	in	in	NOUN
taxlaw-2862	959	23	”	"	PUNCT
taxlaw-2862	959	24	to	to	PART
taxlaw-2862	959	25	vat	vat	VERB
taxlaw-2862	959	26	registration	registration	NOUN
taxlaw-2862	959	27	even	even	ADV
taxlaw-2862	959	28	though	though	SCONJ
taxlaw-2862	959	29	they	they	PRON
taxlaw-2862	959	30	are	be	AUX
taxlaw-2862	959	31	,	,	PUNCT
taxlaw-2862	959	32	by	by	ADP
taxlaw-2862	959	33	default	default	NOUN
taxlaw-2862	959	34	,	,	PUNCT
taxlaw-2862	959	35	not	not	PART
taxlaw-2862	959	36	required	require	VERB
taxlaw-2862	959	37	to	to	PART
taxlaw-2862	959	38	register.233	register.233	VERB
taxlaw-2862	959	39	keen	keen	ADJ
taxlaw-2862	959	40	and	and	CCONJ
taxlaw-2862	959	41	mintz	mintz	PROPN
taxlaw-2862	959	42	do	do	AUX
taxlaw-2862	959	43	not	not	PART
taxlaw-2862	959	44	incorporate	incorporate	VERB
taxlaw-2862	959	45	elective	elective	ADJ
taxlaw-2862	959	46	registration	registration	NOUN
taxlaw-2862	959	47	into	into	ADP
taxlaw-2862	959	48	their	their	PRON
taxlaw-2862	959	49	optimal	optimal	ADJ
taxlaw-2862	959	50	threshold	threshold	NOUN
taxlaw-2862	959	51	analysis,234	analysis,234	ADJ
taxlaw-2862	960	1	but	but	CCONJ
taxlaw-2862	960	2	among	among	ADP
taxlaw-2862	960	3	vat	vat	NOUN
taxlaw-2862	960	4	experts	expert	NOUN
taxlaw-2862	960	5	an	an	DET
taxlaw-2862	960	6	elective	elective	ADJ
taxlaw-2862	960	7	registration	registration	NOUN
taxlaw-2862	960	8	regime	regime	NOUN
taxlaw-2862	960	9	for	for	ADP
taxlaw-2862	960	10	small	small	ADJ
taxlaw-2862	960	11	231	231	NUM
taxlaw-2862	960	12	see	see	NOUN
taxlaw-2862	960	13	stewart	stewart	NOUN
taxlaw-2862	960	14	,	,	PUNCT
taxlaw-2862	960	15	transfer	transfer	NOUN
taxlaw-2862	960	16	,	,	PUNCT
taxlaw-2862	960	17	supra	supra	PROPN
taxlaw-2862	960	18	note	note	NOUN
taxlaw-2862	960	19	155	155	NUM
taxlaw-2862	960	20	,	,	PUNCT
taxlaw-2862	960	21	at	at	ADP
taxlaw-2862	960	22	182	182	NUM
taxlaw-2862	960	23	-	-	SYM
taxlaw-2862	960	24	98	98	NUM
taxlaw-2862	960	25	.	.	PUNCT
taxlaw-2862	961	1	see	see	VERB
taxlaw-2862	961	2	also	also	ADV
taxlaw-2862	961	3	prichard	prichard	NOUN
taxlaw-2862	961	4	,	,	PUNCT
taxlaw-2862	961	5	supra	supra	ADJ
taxlaw-2862	961	6	note	note	NOUN
taxlaw-2862	961	7	5	5	NUM
taxlaw-2862	961	8	,	,	PUNCT
taxlaw-2862	961	9	at	at	ADP
taxlaw-2862	961	10	83	83	NUM
taxlaw-2862	961	11	-	-	SYM
taxlaw-2862	961	12	118	118	NUM
taxlaw-2862	961	13	.	.	PUNCT
taxlaw-2862	962	1	232	232	NUM
taxlaw-2862	962	2	see	see	VERB
taxlaw-2862	962	3	keen	keen	PROPN
taxlaw-2862	962	4	&	&	CCONJ
taxlaw-2862	962	5	mintz	mintz	PROPN
taxlaw-2862	962	6	,	,	PUNCT
taxlaw-2862	962	7	supra	supra	PROPN
taxlaw-2862	962	8	note	note	PROPN
taxlaw-2862	962	9	20	20	NUM
taxlaw-2862	962	10	,	,	PUNCT
taxlaw-2862	962	11	at	at	ADP
taxlaw-2862	962	12	574	574	NUM
taxlaw-2862	962	13	.	.	PUNCT
taxlaw-2862	962	14	233	233	NUM
taxlaw-2862	962	15	see	see	VERB
taxlaw-2862	962	16	james	james	PROPN
taxlaw-2862	962	17	,	,	PUNCT
taxlaw-2862	962	18	supra	supra	PROPN
taxlaw-2862	962	19	note	note	NOUN
taxlaw-2862	962	20	2	2	NUM
taxlaw-2862	962	21	,	,	PUNCT
taxlaw-2862	962	22	at	at	ADP
taxlaw-2862	962	23	57	57	NUM
taxlaw-2862	962	24	;	;	PUNCT
taxlaw-2862	962	25	crawford	crawford	PROPN
taxlaw-2862	962	26	,	,	PUNCT
taxlaw-2862	962	27	keen	keen	PROPN
taxlaw-2862	962	28	&	&	CCONJ
taxlaw-2862	962	29	smith	smith	PROPN
taxlaw-2862	962	30	,	,	PUNCT
taxlaw-2862	962	31	supra	supra	PROPN
taxlaw-2862	962	32	note	note	PROPN
taxlaw-2862	962	33	21	21	NUM
taxlaw-2862	962	34	,	,	PUNCT
taxlaw-2862	962	35	at	at	ADP
taxlaw-2862	962	36	297	297	NUM
taxlaw-2862	962	37	-	-	SYM
taxlaw-2862	962	38	98	98	NUM
taxlaw-2862	962	39	;	;	PUNCT
taxlaw-2862	962	40	william	william	PROPN
taxlaw-2862	962	41	gale	gale	PROPN
taxlaw-2862	962	42	,	,	PUNCT
taxlaw-2862	962	43	hilary	hilary	ADJ
taxlaw-2862	962	44	gelfond	gelfond	PROPN
taxlaw-2862	962	45	&	&	CCONJ
taxlaw-2862	962	46	aaron	aaron	PROPN
taxlaw-2862	962	47	krupkin	krupkin	PROPN
taxlaw-2862	962	48	,	,	PUNCT
taxlaw-2862	962	49	value	value	NOUN
taxlaw-2862	962	50	-	-	PUNCT
taxlaw-2862	962	51	added	add	VERB
taxlaw-2862	962	52	taxes	taxis	NOUN
taxlaw-2862	962	53	and	and	CCONJ
taxlaw-2862	962	54	small	small	ADJ
taxlaw-2862	962	55	business	business	NOUN
taxlaw-2862	962	56	,	,	PUNCT
taxlaw-2862	962	57	brookings	brookings	PROPN
taxlaw-2862	962	58	inst	inst	PROPN
taxlaw-2862	962	59	.	.	PUNCT
taxlaw-2862	962	60	pol’y	pol’y	NOUN
taxlaw-2862	962	61	brief	brief	ADJ
taxlaw-2862	962	62	(	(	PUNCT
taxlaw-2862	962	63	mar	mar	PROPN
taxlaw-2862	962	64	.	.	PROPN
taxlaw-2862	962	65	2016	2016	NUM
taxlaw-2862	962	66	)	)	PUNCT
taxlaw-2862	962	67	,	,	PUNCT
taxlaw-2862	962	68	https://www.urban.org/sites/default/files/publication/79206/2000713-value-added-taxes-andsmall-businesses.pdf	https://www.urban.org/sites/default/files/publication/79206/2000713-value-added-taxes-andsmall-businesses.pdf	X
taxlaw-2862	963	1	[	[	X
taxlaw-2862	963	2	https://perma.cc/v9ue-3nb4	https://perma.cc/v9ue-3nb4	PROPN
taxlaw-2862	963	3	]	]	X
taxlaw-2862	963	4	.	.	PUNCT
taxlaw-2862	964	1	234	234	NUM
taxlaw-2862	964	2	see	see	VERB
taxlaw-2862	964	3	keen	keen	PROPN
taxlaw-2862	964	4	&	&	CCONJ
taxlaw-2862	964	5	mintz	mintz	PROPN
taxlaw-2862	964	6	,	,	PUNCT
taxlaw-2862	964	7	supra	supra	PROPN
taxlaw-2862	964	8	note	note	PROPN
taxlaw-2862	964	9	20	20	NUM
taxlaw-2862	964	10	,	,	PUNCT
taxlaw-2862	964	11	at	at	ADP
taxlaw-2862	964	12	574	574	NUM
taxlaw-2862	964	13	(	(	PUNCT
taxlaw-2862	964	14	“	"	PUNCT
taxlaw-2862	964	15	[	[	X
taxlaw-2862	964	16	i]mportant	i]mportant	ADJ
taxlaw-2862	964	17	interaction	interaction	NOUN
taxlaw-2862	964	18	effects	effect	NOUN
taxlaw-2862	964	19	arise	arise	VERB
taxlaw-2862	964	20	when	when	SCONJ
taxlaw-2862	964	21	firms	firm	NOUN
taxlaw-2862	964	22	trade	trade	VERB
taxlaw-2862	964	23	with	with	ADP
taxlaw-2862	964	24	one	one	NUM
taxlaw-2862	964	25	another	another	DET
taxlaw-2862	964	26	…	…	PUNCT
taxlaw-2862	964	27	for	for	ADP
taxlaw-2862	964	28	then	then	ADV
taxlaw-2862	964	29	a	a	DET
taxlaw-2862	964	30	low	low	ADJ
taxlaw-2862	964	31	threshold	threshold	NOUN
taxlaw-2862	964	32	increases	increase	VERB
taxlaw-2862	964	33	the	the	DET
taxlaw-2862	964	34	likelihood	likelihood	NOUN
taxlaw-2862	964	35	that	that	SCONJ
taxlaw-2862	964	36	a	a	DET
taxlaw-2862	964	37	firm	firm	NOUN
taxlaw-2862	964	38	not	not	PART
taxlaw-2862	964	39	registered	register	VERB
taxlaw-2862	964	40	for	for	ADP
taxlaw-2862	964	41	the	the	DET
taxlaw-2862	964	42	vat	vat	NOUN
taxlaw-2862	964	43	—	—	PUNCT
taxlaw-2862	964	44	either	either	CCONJ
taxlaw-2862	964	45	because	because	SCONJ
taxlaw-2862	964	46	it	it	PRON
taxlaw-2862	964	47	is	be	AUX
taxlaw-2862	964	48	too	too	ADV
taxlaw-2862	964	49	small	small	ADJ
taxlaw-2862	964	50	or	or	CCONJ
taxlaw-2862	964	51	because	because	SCONJ
taxlaw-2862	964	52	it	it	PRON
taxlaw-2862	964	53	is	be	AUX
taxlaw-2862	964	54	an	an	DET
taxlaw-2862	964	55	outright	outright	ADJ
taxlaw-2862	964	56	evader	evader	NOUN
taxlaw-2862	964	57	—	—	PUNCT
taxlaw-2862	964	58	will	will	AUX
taxlaw-2862	964	59	find	find	VERB
taxlaw-2862	964	60	itself	itself	PRON
taxlaw-2862	964	61	selling	sell	VERB
taxlaw-2862	964	62	to	to	ADP
taxlaw-2862	964	63	registered	register	VERB
taxlaw-2862	964	64	firms	firm	NOUN
taxlaw-2862	964	65	,	,	PUNCT
taxlaw-2862	964	66	and	and	CCONJ
taxlaw-2862	964	67	so	so	ADV
taxlaw-2862	964	68	see	see	VERB
taxlaw-2862	964	69	a	a	DET
taxlaw-2862	964	70	commercial	commercial	ADJ
taxlaw-2862	964	71	advantage	advantage	NOUN
taxlaw-2862	964	72	in	in	ADP
taxlaw-2862	964	73	registering	register	VERB
taxlaw-2862	964	74	(	(	PUNCT
taxlaw-2862	964	75	because	because	SCONJ
taxlaw-2862	964	76	they	they	PRON
taxlaw-2862	964	77	can	can	AUX
taxlaw-2862	964	78	then	then	ADV
taxlaw-2862	964	79	reclaim	reclaim	VERB
taxlaw-2862	964	80	the	the	DET
taxlaw-2862	964	81	tax	tax	NOUN
taxlaw-2862	964	82	paid	pay	VERB
taxlaw-2862	964	83	on	on	ADP
taxlaw-2862	964	84	their	their	PRON
taxlaw-2862	964	85	inputs	input	NOUN
taxlaw-2862	964	86	224	224	NUM
taxlaw-2862	964	87	columbia	columbia	PROPN
taxlaw-2862	964	88	journal	journal	NOUN
taxlaw-2862	964	89	of	of	ADP
taxlaw-2862	964	90	tax	tax	NOUN
taxlaw-2862	964	91	law	law	NOUN
taxlaw-2862	964	92	[	[	X
taxlaw-2862	964	93	vol.9:177	vol.9:177	X
taxlaw-2862	964	94	suppliers	supplier	NOUN
taxlaw-2862	964	95	is	be	AUX
taxlaw-2862	964	96	considered	consider	VERB
taxlaw-2862	964	97	“	"	PUNCT
taxlaw-2862	964	98	a	a	DET
taxlaw-2862	964	99	key	key	ADJ
taxlaw-2862	964	100	part	part	NOUN
taxlaw-2862	964	101	of	of	ADP
taxlaw-2862	964	102	any	any	DET
taxlaw-2862	964	103	well	well	ADV
taxlaw-2862	964	104	-	-	PUNCT
taxlaw-2862	964	105	designed	design	VERB
taxlaw-2862	964	106	[	[	X
taxlaw-2862	964	107	e.g.	e.g.	ADV
taxlaw-2862	964	108	,	,	PUNCT
taxlaw-2862	964	109	efficiency	efficiency	NOUN
taxlaw-2862	964	110	-	-	PUNCT
taxlaw-2862	964	111	maximizing	maximize	VERB
taxlaw-2862	964	112	]	]	PUNCT
taxlaw-2862	964	113	vat	vat	NOUN
taxlaw-2862	964	114	,	,	PUNCT
taxlaw-2862	964	115	albeit	albeit	ADV
taxlaw-2862	964	116	often	often	ADV
taxlaw-2862	964	117	with	with	ADP
taxlaw-2862	964	118	a	a	DET
taxlaw-2862	964	119	lower	low	ADJ
taxlaw-2862	964	120	limit	limit	NOUN
taxlaw-2862	964	121	above	above	ADP
taxlaw-2862	964	122	zero	zero	NUM
taxlaw-2862	964	123	turnover	turnover	NOUN
taxlaw-2862	964	124	and/or	and/or	CCONJ
taxlaw-2862	964	125	some	some	DET
taxlaw-2862	964	126	discretion	discretion	NOUN
taxlaw-2862	964	127	by	by	ADP
taxlaw-2862	964	128	the	the	DET
taxlaw-2862	964	129	revenue	revenue	NOUN
taxlaw-2862	964	130	commissioner	commissioner	NOUN
taxlaw-2862	964	131	.	.	PUNCT
taxlaw-2862	965	1	”235	”235	PUNCT
taxlaw-2862	965	2	the	the	DET
taxlaw-2862	965	3	“	"	PUNCT
taxlaw-2862	965	4	formality	formality	NOUN
taxlaw-2862	965	5	chain	chain	NOUN
taxlaw-2862	965	6	effect	effect	NOUN
taxlaw-2862	965	7	”	"	PUNCT
taxlaw-2862	965	8	theory	theory	NOUN
taxlaw-2862	965	9	of	of	ADP
taxlaw-2862	965	10	voluntary	voluntary	ADJ
taxlaw-2862	965	11	registration	registration	NOUN
taxlaw-2862	965	12	features	feature	VERB
taxlaw-2862	965	13	two	two	NUM
taxlaw-2862	965	14	separate	separate	ADJ
taxlaw-2862	965	15	channels	channel	NOUN
taxlaw-2862	965	16	through	through	ADP
taxlaw-2862	965	17	which	which	PRON
taxlaw-2862	965	18	presumptively	presumptively	ADV
taxlaw-2862	965	19	exempt	exempt	ADJ
taxlaw-2862	965	20	firms	firm	NOUN
taxlaw-2862	965	21	will	will	AUX
taxlaw-2862	965	22	find	find	VERB
taxlaw-2862	965	23	it	it	PRON
taxlaw-2862	965	24	advantageous	advantageous	ADJ
taxlaw-2862	965	25	voluntarily	voluntarily	ADV
taxlaw-2862	965	26	register.236	register.236	PROPN
taxlaw-2862	965	27	as	as	SCONJ
taxlaw-2862	965	28	the	the	DET
taxlaw-2862	965	29	theory	theory	NOUN
taxlaw-2862	965	30	’s	’s	PART
taxlaw-2862	965	31	name	name	NOUN
taxlaw-2862	965	32	suggests	suggest	VERB
taxlaw-2862	965	33	,	,	PUNCT
taxlaw-2862	965	34	each	each	PRON
taxlaw-2862	965	35	requires	require	VERB
taxlaw-2862	965	36	that	that	SCONJ
taxlaw-2862	965	37	the	the	DET
taxlaw-2862	965	38	small	small	ADJ
taxlaw-2862	965	39	supplier	supplier	NOUN
taxlaw-2862	965	40	be	be	AUX
taxlaw-2862	965	41	part	part	NOUN
taxlaw-2862	965	42	of	of	ADP
taxlaw-2862	965	43	a	a	DET
taxlaw-2862	965	44	“	"	PUNCT
taxlaw-2862	965	45	formal	formal	ADJ
taxlaw-2862	965	46	”	"	PUNCT
taxlaw-2862	965	47	(	(	PUNCT
taxlaw-2862	965	48	vat	vat	NOUN
taxlaw-2862	965	49	-	-	PUNCT
taxlaw-2862	965	50	registered	register	VERB
taxlaw-2862	965	51	)	)	PUNCT
taxlaw-2862	965	52	supply	supply	NOUN
taxlaw-2862	965	53	chain	chain	NOUN
taxlaw-2862	965	54	.	.	PUNCT
taxlaw-2862	966	1	the	the	DET
taxlaw-2862	966	2	first	first	ADJ
taxlaw-2862	966	3	is	be	AUX
taxlaw-2862	966	4	the	the	DET
taxlaw-2862	966	5	customer	customer	NOUN
taxlaw-2862	966	6	channel	channel	NOUN
taxlaw-2862	966	7	.	.	PUNCT
taxlaw-2862	967	1	suppose	suppose	VERB
taxlaw-2862	967	2	that	that	SCONJ
taxlaw-2862	967	3	a	a	DET
taxlaw-2862	967	4	small	small	ADJ
taxlaw-2862	967	5	firm	firm	NOUN
taxlaw-2862	967	6	sells	sell	VERB
taxlaw-2862	967	7	to	to	ADP
taxlaw-2862	967	8	a	a	DET
taxlaw-2862	967	9	vatregistered	vatregistere	VERB
taxlaw-2862	967	10	(	(	PUNCT
taxlaw-2862	967	11	formal	formal	ADJ
taxlaw-2862	967	12	)	)	PUNCT
taxlaw-2862	967	13	business	business	NOUN
taxlaw-2862	967	14	.	.	PUNCT
taxlaw-2862	968	1	due	due	ADP
taxlaw-2862	968	2	to	to	ADP
taxlaw-2862	968	3	the	the	DET
taxlaw-2862	968	4	magic	magic	NOUN
taxlaw-2862	968	5	of	of	ADP
taxlaw-2862	968	6	the	the	DET
taxlaw-2862	968	7	input	input	NOUN
taxlaw-2862	968	8	tax	tax	NOUN
taxlaw-2862	968	9	credit	credit	NOUN
taxlaw-2862	968	10	mechanism	mechanism	NOUN
taxlaw-2862	968	11	,	,	PUNCT
taxlaw-2862	968	12	the	the	DET
taxlaw-2862	968	13	formal	formal	ADJ
taxlaw-2862	968	14	business	business	NOUN
taxlaw-2862	968	15	customer	customer	NOUN
taxlaw-2862	968	16	will	will	AUX
taxlaw-2862	968	17	be	be	AUX
taxlaw-2862	968	18	indifferent	indifferent	ADJ
taxlaw-2862	968	19	to	to	ADP
taxlaw-2862	968	20	the	the	DET
taxlaw-2862	968	21	small	small	ADJ
taxlaw-2862	968	22	supplier	supplier	NOUN
taxlaw-2862	968	23	’s	’s	PART
taxlaw-2862	968	24	decision	decision	NOUN
taxlaw-2862	968	25	to	to	PART
taxlaw-2862	968	26	charge	charge	VERB
taxlaw-2862	968	27	vat	vat	NOUN
taxlaw-2862	968	28	on	on	ADP
taxlaw-2862	968	29	her	her	PRON
taxlaw-2862	968	30	sale	sale	NOUN
taxlaw-2862	968	31	price	price	NOUN
taxlaw-2862	968	32	(	(	PUNCT
taxlaw-2862	968	33	because	because	SCONJ
taxlaw-2862	968	34	of	of	ADP
taxlaw-2862	968	35	the	the	DET
taxlaw-2862	968	36	input	input	NOUN
taxlaw-2862	968	37	tax	tax	NOUN
taxlaw-2862	968	38	credit	credit	NOUN
taxlaw-2862	968	39	the	the	DET
taxlaw-2862	968	40	small	small	ADJ
taxlaw-2862	968	41	supplier	supplier	NOUN
taxlaw-2862	968	42	will	will	AUX
taxlaw-2862	968	43	provide	provide	VERB
taxlaw-2862	968	44	in	in	ADP
taxlaw-2862	968	45	the	the	DET
taxlaw-2862	968	46	event	event	NOUN
taxlaw-2862	968	47	of	of	ADP
taxlaw-2862	968	48	registration	registration	NOUN
taxlaw-2862	968	49	)	)	PUNCT
taxlaw-2862	968	50	.	.	PUNCT
taxlaw-2862	969	1	further	far	ADV
taxlaw-2862	969	2	suppose	suppose	VERB
taxlaw-2862	969	3	that	that	SCONJ
taxlaw-2862	969	4	trading	trading	NOUN
taxlaw-2862	969	5	among	among	ADP
taxlaw-2862	969	6	registered	registered	ADJ
taxlaw-2862	969	7	businesses	business	NOUN
taxlaw-2862	969	8	means	mean	VERB
taxlaw-2862	969	9	that	that	SCONJ
taxlaw-2862	969	10	invoices	invoice	NOUN
taxlaw-2862	969	11	will	will	AUX
taxlaw-2862	969	12	be	be	AUX
taxlaw-2862	969	13	issued	issue	VERB
taxlaw-2862	969	14	and	and	CCONJ
taxlaw-2862	969	15	transactions	transaction	NOUN
taxlaw-2862	969	16	will	will	AUX
taxlaw-2862	969	17	be	be	AUX
taxlaw-2862	969	18	documented	document	VERB
taxlaw-2862	969	19	,	,	PUNCT
taxlaw-2862	969	20	such	such	ADJ
taxlaw-2862	969	21	that	that	SCONJ
taxlaw-2862	969	22	there	there	PRON
taxlaw-2862	969	23	may	may	AUX
taxlaw-2862	969	24	be	be	AUX
taxlaw-2862	969	25	managerial	managerial	ADJ
taxlaw-2862	969	26	,	,	PUNCT
taxlaw-2862	969	27	accounting	accounting	NOUN
taxlaw-2862	969	28	or	or	CCONJ
taxlaw-2862	969	29	contracting	contracting	NOUN
taxlaw-2862	969	30	benefits	benefit	NOUN
taxlaw-2862	969	31	to	to	ADP
taxlaw-2862	969	32	formality	formality	NOUN
taxlaw-2862	969	33	(	(	PUNCT
taxlaw-2862	969	34	indeed	indeed	ADV
taxlaw-2862	969	35	,	,	PUNCT
taxlaw-2862	969	36	the	the	DET
taxlaw-2862	969	37	vat	vat	NOUN
taxlaw-2862	969	38	literature	literature	NOUN
taxlaw-2862	969	39	discusses	discuss	VERB
taxlaw-2862	969	40	at	at	ADP
taxlaw-2862	969	41	some	some	DET
taxlaw-2862	969	42	length	length	NOUN
taxlaw-2862	969	43	the	the	DET
taxlaw-2862	969	44	managerial	managerial	ADJ
taxlaw-2862	969	45	and	and	CCONJ
taxlaw-2862	969	46	accounting	accounting	NOUN
taxlaw-2862	969	47	benefits	benefit	NOUN
taxlaw-2862	969	48	of	of	ADP
taxlaw-2862	969	49	vat	vat	NOUN
taxlaw-2862	969	50	registration	registration	NOUN
taxlaw-2862	969	51	—	—	PUNCT
taxlaw-2862	969	52	keeping	keep	VERB
taxlaw-2862	969	53	track	track	NOUN
taxlaw-2862	969	54	of	of	ADP
taxlaw-2862	969	55	sales	sale	NOUN
taxlaw-2862	969	56	and	and	CCONJ
taxlaw-2862	969	57	expenses	expense	NOUN
taxlaw-2862	969	58	for	for	ADP
taxlaw-2862	969	59	vat	vat	NOUN
taxlaw-2862	969	60	purposes	purpose	NOUN
taxlaw-2862	969	61	may	may	AUX
taxlaw-2862	969	62	provide	provide	VERB
taxlaw-2862	969	63	useful	useful	ADJ
taxlaw-2862	969	64	information	information	NOUN
taxlaw-2862	969	65	for	for	ADP
taxlaw-2862	969	66	other	other	ADJ
taxlaw-2862	969	67	business	business	NOUN
taxlaw-2862	969	68	decisions	decision	NOUN
taxlaw-2862	969	69	,	,	PUNCT
taxlaw-2862	969	70	and	and	CCONJ
taxlaw-2862	969	71	there	there	PRON
taxlaw-2862	969	72	can	can	AUX
taxlaw-2862	969	73	be	be	AUX
taxlaw-2862	969	74	cash	cash	NOUN
taxlaw-2862	969	75	flow	flow	NOUN
taxlaw-2862	969	76	benefits	benefit	NOUN
taxlaw-2862	969	77	of	of	ADP
taxlaw-2862	969	78	claiming	claim	VERB
taxlaw-2862	969	79	input	input	NOUN
taxlaw-2862	969	80	credits	credit	NOUN
taxlaw-2862	969	81	before	before	ADP
taxlaw-2862	969	82	tax	tax	NOUN
taxlaw-2862	969	83	is	be	AUX
taxlaw-2862	969	84	due).237	due).237	PROPN
taxlaw-2862	969	85	last	last	ADJ
taxlaw-2862	969	86	,	,	PUNCT
taxlaw-2862	969	87	suppose	suppose	VERB
taxlaw-2862	969	88	that	that	SCONJ
taxlaw-2862	969	89	the	the	DET
taxlaw-2862	969	90	small	small	ADJ
taxlaw-2862	969	91	supplier	supplier	NOUN
taxlaw-2862	969	92	’s	’s	PART
taxlaw-2862	969	93	costs	cost	NOUN
taxlaw-2862	969	94	of	of	ADP
taxlaw-2862	969	95	registration	registration	NOUN
taxlaw-2862	969	96	(	(	PUNCT
taxlaw-2862	969	97	e.g.	e.g.	ADV
taxlaw-2862	969	98	,	,	PUNCT
taxlaw-2862	969	99	compliance	compliance	NOUN
taxlaw-2862	969	100	costs	cost	NOUN
taxlaw-2862	969	101	)	)	PUNCT
taxlaw-2862	969	102	are	be	AUX
taxlaw-2862	969	103	not	not	PART
taxlaw-2862	969	104	higher	high	ADJ
taxlaw-2862	969	105	than	than	ADP
taxlaw-2862	969	106	those	those	PRON
taxlaw-2862	969	107	of	of	ADP
taxlaw-2862	969	108	her	her	PRON
taxlaw-2862	969	109	competitors	competitor	NOUN
taxlaw-2862	969	110	.	.	PUNCT
taxlaw-2862	970	1	voluntary	voluntary	ADJ
taxlaw-2862	970	2	registration	registration	NOUN
taxlaw-2862	970	3	will	will	AUX
taxlaw-2862	970	4	be	be	AUX
taxlaw-2862	970	5	advantageous	advantageous	ADJ
taxlaw-2862	970	6	in	in	ADP
taxlaw-2862	970	7	this	this	DET
taxlaw-2862	970	8	scenario	scenario	NOUN
taxlaw-2862	970	9	:	:	PUNCT
taxlaw-2862	970	10	the	the	DET
taxlaw-2862	970	11	small	small	ADJ
taxlaw-2862	970	12	supplier	supplier	NOUN
taxlaw-2862	970	13	gains	gain	VERB
taxlaw-2862	970	14	the	the	DET
taxlaw-2862	970	15	opportunity	opportunity	NOUN
taxlaw-2862	970	16	to	to	PART
taxlaw-2862	970	17	trade	trade	VERB
taxlaw-2862	970	18	with	with	ADP
taxlaw-2862	970	19	the	the	DET
taxlaw-2862	970	20	formal	formal	ADJ
taxlaw-2862	970	21	customer	customer	NOUN
taxlaw-2862	970	22	and	and	CCONJ
taxlaw-2862	970	23	realizes	realize	VERB
taxlaw-2862	970	24	the	the	DET
taxlaw-2862	970	25	same	same	ADJ
taxlaw-2862	970	26	after	after	ADP
taxlaw-2862	970	27	-	-	PUNCT
taxlaw-2862	970	28	vat	vat	NOUN
taxlaw-2862	970	29	revenue	revenue	NOUN
taxlaw-2862	970	30	and	and	CCONJ
taxlaw-2862	970	31	net	net	ADJ
taxlaw-2862	970	32	profit	profit	NOUN
taxlaw-2862	970	33	.	.	PUNCT
taxlaw-2862	971	1	for	for	ADP
taxlaw-2862	971	2	the	the	DET
taxlaw-2862	971	3	government	government	NOUN
taxlaw-2862	971	4	,	,	PUNCT
taxlaw-2862	971	5	voluntary	voluntary	ADJ
taxlaw-2862	971	6	registration	registration	NOUN
taxlaw-2862	971	7	through	through	ADP
taxlaw-2862	971	8	this	this	DET
taxlaw-2862	971	9	no	no	DET
taxlaw-2862	971	10	-	-	PUNCT
taxlaw-2862	971	11	taxable	taxable	ADJ
taxlaw-2862	971	12	-	-	PUNCT
taxlaw-2862	971	13	input	input	NOUN
taxlaw-2862	971	14	customer	customer	NOUN
taxlaw-2862	971	15	channel	channel	NOUN
taxlaw-2862	971	16	is	be	AUX
taxlaw-2862	971	17	revenue	revenue	NOUN
taxlaw-2862	971	18	-	-	PUNCT
taxlaw-2862	971	19	neutral	neutral	ADJ
taxlaw-2862	971	20	,	,	PUNCT
taxlaw-2862	971	21	but	but	CCONJ
taxlaw-2862	971	22	bringing	bring	VERB
taxlaw-2862	971	23	these	these	DET
taxlaw-2862	971	24	low	low	ADJ
taxlaw-2862	971	25	-	-	PUNCT
taxlaw-2862	971	26	cost	cost	NOUN
taxlaw-2862	971	27	small	small	ADJ
taxlaw-2862	971	28	firms	firm	NOUN
taxlaw-2862	971	29	into	into	ADP
taxlaw-2862	971	30	the	the	DET
taxlaw-2862	971	31	vat	vat	NOUN
taxlaw-2862	971	32	net	net	NOUN
taxlaw-2862	971	33	permits	permit	VERB
taxlaw-2862	971	34	potential	potential	ADJ
taxlaw-2862	971	35	positive	positive	ADJ
taxlaw-2862	971	36	spillovers	spillover	NOUN
taxlaw-2862	971	37	associated	associate	VERB
taxlaw-2862	971	38	with	with	ADP
taxlaw-2862	971	39	formality	formality	NOUN
taxlaw-2862	971	40	(	(	PUNCT
taxlaw-2862	971	41	e.g.	e.g.	ADV
taxlaw-2862	971	42	,	,	PUNCT
taxlaw-2862	971	43	better	well	ADJ
taxlaw-2862	971	44	enforcement	enforcement	NOUN
taxlaw-2862	971	45	of	of	ADP
taxlaw-2862	971	46	vat	vat	NOUN
taxlaw-2862	971	47	and	and	CCONJ
taxlaw-2862	971	48	across	across	ADP
taxlaw-2862	971	49	tax	tax	NOUN
taxlaw-2862	971	50	instruments	instrument	NOUN
taxlaw-2862	971	51	,	,	PUNCT
taxlaw-2862	971	52	improved	improve	VERB
taxlaw-2862	971	53	regulatory	regulatory	ADJ
taxlaw-2862	971	54	compliance	compliance	NOUN
taxlaw-2862	971	55	,	,	PUNCT
taxlaw-2862	971	56	etc	etc	X
taxlaw-2862	971	57	.	.	X
taxlaw-2862	971	58	)	)	PUNCT
taxlaw-2862	971	59	.	.	PUNCT
taxlaw-2862	972	1	the	the	DET
taxlaw-2862	972	2	second	second	ADJ
taxlaw-2862	972	3	channel	channel	NOUN
taxlaw-2862	972	4	is	be	AUX
taxlaw-2862	972	5	the	the	DET
taxlaw-2862	972	6	input	input	NOUN
taxlaw-2862	972	7	channel.238	channel.238	NOUN
taxlaw-2862	972	8	in	in	ADP
taxlaw-2862	972	9	this	this	DET
taxlaw-2862	972	10	scenario	scenario	NOUN
taxlaw-2862	972	11	,	,	PUNCT
taxlaw-2862	972	12	the	the	DET
taxlaw-2862	972	13	small	small	ADJ
taxlaw-2862	972	14	supplier	supplier	NOUN
taxlaw-2862	972	15	facing	face	VERB
taxlaw-2862	972	16	the	the	DET
taxlaw-2862	972	17	decision	decision	NOUN
taxlaw-2862	972	18	to	to	PART
taxlaw-2862	972	19	voluntarily	voluntarily	ADV
taxlaw-2862	972	20	register	register	VERB
taxlaw-2862	972	21	does	do	AUX
taxlaw-2862	972	22	purchase	purchase	VERB
taxlaw-2862	972	23	inputs	input	NOUN
taxlaw-2862	972	24	,	,	PUNCT
taxlaw-2862	972	25	and	and	CCONJ
taxlaw-2862	972	26	those	those	DET
taxlaw-2862	972	27	inputs	input	NOUN
taxlaw-2862	972	28	are	be	AUX
taxlaw-2862	972	29	without	without	ADP
taxlaw-2862	972	30	increasing	increase	VERB
taxlaw-2862	972	31	the	the	DET
taxlaw-2862	972	32	net	net	ADJ
taxlaw-2862	972	33	price	price	NOUN
taxlaw-2862	972	34	to	to	ADP
taxlaw-2862	972	35	their	their	PRON
taxlaw-2862	972	36	customers	customer	NOUN
taxlaw-2862	972	37	(	(	PUNCT
taxlaw-2862	972	38	since	since	SCONJ
taxlaw-2862	972	39	the	the	DET
taxlaw-2862	972	40	latter	latter	ADJ
taxlaw-2862	972	41	,	,	PUNCT
taxlaw-2862	972	42	being	be	AUX
taxlaw-2862	972	43	registered	register	VERB
taxlaw-2862	972	44	,	,	PUNCT
taxlaw-2862	972	45	can	can	AUX
taxlaw-2862	972	46	also	also	ADV
taxlaw-2862	972	47	reclaim	reclaim	VERB
taxlaw-2862	972	48	tax	tax	NOUN
taxlaw-2862	972	49	on	on	ADP
taxlaw-2862	972	50	their	their	PRON
taxlaw-2862	972	51	inputs	input	NOUN
taxlaw-2862	972	52	)	)	PUNCT
taxlaw-2862	972	53	)	)	PUNCT
taxlaw-2862	972	54	”	"	PUNCT
taxlaw-2862	972	55	)	)	PUNCT
taxlaw-2862	972	56	.	.	PUNCT
taxlaw-2862	973	1	235	235	NUM
taxlaw-2862	973	2	see	see	VERB
taxlaw-2862	973	3	crawford	crawford	PROPN
taxlaw-2862	973	4	,	,	PUNCT
taxlaw-2862	973	5	keen	keen	PROPN
taxlaw-2862	973	6	&	&	CCONJ
taxlaw-2862	973	7	smith	smith	PROPN
taxlaw-2862	973	8	,	,	PUNCT
taxlaw-2862	973	9	supra	supra	PROPN
taxlaw-2862	973	10	note	note	PROPN
taxlaw-2862	973	11	21	21	NUM
taxlaw-2862	973	12	,	,	PUNCT
taxlaw-2862	973	13	at	at	ADP
taxlaw-2862	973	14	296	296	NUM
taxlaw-2862	973	15	.	.	PUNCT
taxlaw-2862	973	16	236	236	NUM
taxlaw-2862	973	17	see	see	VERB
taxlaw-2862	973	18	aureo	aureo	PROPN
taxlaw-2862	973	19	de	de	PROPN
taxlaw-2862	973	20	paula	paula	PROPN
taxlaw-2862	973	21	&	&	CCONJ
taxlaw-2862	973	22	jose	jose	PROPN
taxlaw-2862	973	23	a.	a.	PROPN
taxlaw-2862	973	24	scheinkman	scheinkman	PROPN
taxlaw-2862	973	25	,	,	PUNCT
taxlaw-2862	973	26	value	value	NOUN
taxlaw-2862	973	27	-	-	PUNCT
taxlaw-2862	973	28	added	add	VERB
taxlaw-2862	973	29	taxes	taxis	NOUN
taxlaw-2862	973	30	chain	chain	NOUN
taxlaw-2862	973	31	effects	effect	NOUN
taxlaw-2862	973	32	and	and	CCONJ
taxlaw-2862	973	33	informality	informality	NOUN
taxlaw-2862	973	34	,	,	PUNCT
taxlaw-2862	973	35	2	2	NUM
taxlaw-2862	973	36	am	am	NOUN
taxlaw-2862	973	37	.	.	PUNCT
taxlaw-2862	974	1	econ	econ	PROPN
taxlaw-2862	974	2	.	.	PUNCT
taxlaw-2862	975	1	j.	j.	PROPN
taxlaw-2862	975	2	:	:	PUNCT
taxlaw-2862	975	3	macroeconomics	macroeconomic	NOUN
taxlaw-2862	975	4	195	195	NUM
taxlaw-2862	975	5	,	,	PUNCT
taxlaw-2862	975	6	196	196	NUM
taxlaw-2862	975	7	(	(	PUNCT
taxlaw-2862	975	8	2010	2010	NUM
taxlaw-2862	975	9	)	)	PUNCT
taxlaw-2862	975	10	(	(	PUNCT
taxlaw-2862	975	11	testing	test	VERB
taxlaw-2862	975	12	chain	chain	NOUN
taxlaw-2862	975	13	effect	effect	NOUN
taxlaw-2862	975	14	theory	theory	NOUN
taxlaw-2862	975	15	using	use	VERB
taxlaw-2862	975	16	data	datum	NOUN
taxlaw-2862	975	17	from	from	ADP
taxlaw-2862	975	18	firms	firm	NOUN
taxlaw-2862	975	19	in	in	ADP
taxlaw-2862	975	20	brazil	brazil	PROPN
taxlaw-2862	975	21	and	and	CCONJ
taxlaw-2862	975	22	finding	find	VERB
taxlaw-2862	975	23	that	that	SCONJ
taxlaw-2862	975	24	the	the	DET
taxlaw-2862	975	25	credit	credit	NOUN
taxlaw-2862	975	26	system	system	NOUN
taxlaw-2862	975	27	is	be	AUX
taxlaw-2862	975	28	correlated	correlate	VERB
taxlaw-2862	975	29	with	with	ADP
taxlaw-2862	975	30	chains	chain	NOUN
taxlaw-2862	975	31	whereas	whereas	SCONJ
taxlaw-2862	975	32	the	the	DET
taxlaw-2862	975	33	effect	effect	NOUN
taxlaw-2862	975	34	vanishes	vanish	VERB
taxlaw-2862	975	35	for	for	ADP
taxlaw-2862	975	36	firms	firm	NOUN
taxlaw-2862	975	37	subject	subject	ADJ
taxlaw-2862	975	38	to	to	ADP
taxlaw-2862	975	39	estimated	estimate	VERB
taxlaw-2862	975	40	tax	tax	NOUN
taxlaw-2862	975	41	withholding	withholding	NOUN
taxlaw-2862	975	42	system	system	NOUN
taxlaw-2862	975	43	without	without	ADP
taxlaw-2862	975	44	the	the	DET
taxlaw-2862	975	45	feature	feature	NOUN
taxlaw-2862	975	46	of	of	ADP
taxlaw-2862	975	47	input	input	NOUN
taxlaw-2862	975	48	tax	tax	NOUN
taxlaw-2862	975	49	credits	credit	NOUN
taxlaw-2862	975	50	)	)	PUNCT
taxlaw-2862	975	51	.	.	PUNCT
taxlaw-2862	976	1	the	the	DET
taxlaw-2862	976	2	two	two	NUM
taxlaw-2862	976	3	channels	channel	NOUN
taxlaw-2862	976	4	mirror	mirror	VERB
taxlaw-2862	976	5	the	the	DET
taxlaw-2862	976	6	hypotheses	hypothesis	NOUN
taxlaw-2862	976	7	tested	test	VERB
taxlaw-2862	976	8	and	and	CCONJ
taxlaw-2862	976	9	validated	validate	VERB
taxlaw-2862	976	10	using	use	VERB
taxlaw-2862	976	11	uk	uk	PROPN
taxlaw-2862	976	12	vat	vat	NOUN
taxlaw-2862	976	13	data	datum	NOUN
taxlaw-2862	976	14	in	in	ADP
taxlaw-2862	976	15	liu	liu	PROPN
taxlaw-2862	976	16	&	&	CCONJ
taxlaw-2862	976	17	lockwood	lockwood	PROPN
taxlaw-2862	976	18	,	,	PUNCT
taxlaw-2862	976	19	supra	supra	PROPN
taxlaw-2862	976	20	note	note	NOUN
taxlaw-2862	976	21	32	32	NUM
taxlaw-2862	976	22	,	,	PUNCT
taxlaw-2862	976	23	at	at	ADP
taxlaw-2862	976	24	3	3	NUM
taxlaw-2862	976	25	,	,	PUNCT
taxlaw-2862	976	26	21	21	NUM
taxlaw-2862	976	27	-	-	SYM
taxlaw-2862	976	28	24	24	NUM
taxlaw-2862	976	29	.	.	PUNCT
taxlaw-2862	976	30	237	237	NUM
taxlaw-2862	976	31	see	see	VERB
taxlaw-2862	976	32	pope	pope	NOUN
taxlaw-2862	976	33	,	,	PUNCT
taxlaw-2862	976	34	estimating	estimate	VERB
taxlaw-2862	976	35	,	,	PUNCT
taxlaw-2862	976	36	supra	supra	PROPN
taxlaw-2862	976	37	note	note	NOUN
taxlaw-2862	976	38	206	206	NUM
taxlaw-2862	976	39	,	,	PUNCT
taxlaw-2862	976	40	at	at	ADP
taxlaw-2862	976	41	13	13	NUM
taxlaw-2862	976	42	.	.	PUNCT
taxlaw-2862	977	1	see	see	VERB
taxlaw-2862	977	2	also	also	ADV
taxlaw-2862	977	3	sandford	sandford	PROPN
taxlaw-2862	977	4	,	,	PUNCT
taxlaw-2862	977	5	minimising	minimising	NOUN
taxlaw-2862	977	6	,	,	PUNCT
taxlaw-2862	977	7	supra	supra	PROPN
taxlaw-2862	977	8	note	note	NOUN
taxlaw-2862	977	9	82	82	NUM
taxlaw-2862	977	10	,	,	PUNCT
taxlaw-2862	977	11	at	at	ADP
taxlaw-2862	977	12	135	135	NUM
taxlaw-2862	977	13	.	.	PUNCT
taxlaw-2862	978	1	238	238	NUM
taxlaw-2862	978	2	the	the	DET
taxlaw-2862	978	3	equity	equity	NOUN
taxlaw-2862	978	4	argument	argument	NOUN
taxlaw-2862	978	5	goes	go	VERB
taxlaw-2862	978	6	along	along	ADP
taxlaw-2862	978	7	the	the	DET
taxlaw-2862	978	8	lines	line	NOUN
taxlaw-2862	978	9	that	that	PRON
taxlaw-2862	978	10	it	it	PRON
taxlaw-2862	978	11	would	would	AUX
taxlaw-2862	978	12	be	be	AUX
taxlaw-2862	978	13	unfair	unfair	ADJ
taxlaw-2862	978	14	that	that	SCONJ
taxlaw-2862	978	15	large	large	ADJ
taxlaw-2862	978	16	businesses	business	NOUN
taxlaw-2862	978	17	must	must	AUX
taxlaw-2862	978	18	be	be	AUX
taxlaw-2862	978	19	responsible	responsible	ADJ
taxlaw-2862	978	20	for	for	ADP
taxlaw-2862	978	21	all	all	DET
taxlaw-2862	978	22	obligations	obligation	NOUN
taxlaw-2862	978	23	while	while	SCONJ
taxlaw-2862	978	24	small	small	ADJ
taxlaw-2862	978	25	businesses	business	NOUN
taxlaw-2862	978	26	are	be	AUX
taxlaw-2862	978	27	not	not	PART
taxlaw-2862	978	28	,	,	PUNCT
taxlaw-2862	978	29	and	and	CCONJ
taxlaw-2862	978	30	can	can	AUX
taxlaw-2862	978	31	thus	thus	ADV
taxlaw-2862	978	32	enjoy	enjoy	VERB
taxlaw-2862	978	33	a	a	DET
taxlaw-2862	978	34	competitive	competitive	ADJ
taxlaw-2862	978	35	advantage	advantage	NOUN
taxlaw-2862	978	36	…	…	PUNCT
taxlaw-2862	978	37	[however	[however	X
taxlaw-2862	978	38	,	,	PUNCT
taxlaw-2862	978	39	]	]	X
taxlaw-2862	978	40	small	small	ADJ
taxlaw-2862	978	41	businesses	business	NOUN
taxlaw-2862	978	42	that	that	PRON
taxlaw-2862	978	43	would	would	AUX
taxlaw-2862	978	44	gain	gain	VERB
taxlaw-2862	978	45	by	by	ADP
taxlaw-2862	978	46	being	be	AUX
taxlaw-2862	978	47	registered	register	VERB
taxlaw-2862	978	48	can	can	AUX
taxlaw-2862	978	49	apply	apply	VERB
taxlaw-2862	978	50	for	for	ADP
taxlaw-2862	978	51	voluntary	voluntary	ADJ
taxlaw-2862	978	52	registration	registration	NOUN
taxlaw-2862	978	53	if	if	SCONJ
taxlaw-2862	978	54	such	such	DET
taxlaw-2862	978	55	a	a	DET
taxlaw-2862	978	56	provision	provision	NOUN
taxlaw-2862	978	57	exists	exist	VERB
taxlaw-2862	978	58	in	in	ADP
taxlaw-2862	978	59	the	the	DET
taxlaw-2862	978	60	vat	vat	NOUN
taxlaw-2862	978	61	law	law	NOUN
taxlaw-2862	978	62	.	.	PUNCT
taxlaw-2862	979	1	a	a	DET
taxlaw-2862	979	2	small	small	ADJ
taxlaw-2862	979	3	business	business	NOUN
taxlaw-2862	979	4	might	might	AUX
taxlaw-2862	979	5	want	want	VERB
taxlaw-2862	979	6	to	to	PART
taxlaw-2862	979	7	register	register	VERB
taxlaw-2862	979	8	when	when	SCONJ
taxlaw-2862	979	9	it	it	PRON
taxlaw-2862	979	10	adds	add	VERB
taxlaw-2862	979	11	much	much	ADJ
taxlaw-2862	979	12	of	of	ADP
taxlaw-2862	979	13	its	its	PRON
taxlaw-2862	979	14	value	value	NOUN
taxlaw-2862	979	15	through	through	ADP
taxlaw-2862	979	16	purchased	purchase	VERB
taxlaw-2862	979	17	inputs	input	NOUN
taxlaw-2862	979	18	(	(	PUNCT
taxlaw-2862	979	19	raw	raw	ADJ
taxlaw-2862	979	20	materials	material	NOUN
taxlaw-2862	979	21	,	,	PUNCT
taxlaw-2862	979	22	machinery	machinery	NOUN
taxlaw-2862	979	23	etc	etc	X
taxlaw-2862	979	24	.	.	PUNCT
taxlaw-2862	979	25	)	)	PUNCT
taxlaw-2862	979	26	.	.	PUNCT
taxlaw-2862	980	1	in	in	ADP
taxlaw-2862	980	2	that	that	DET
taxlaw-2862	980	3	case	case	NOUN
taxlaw-2862	980	4	,	,	PUNCT
taxlaw-2862	980	5	being	be	AUX
taxlaw-2862	980	6	registered	register	VERB
taxlaw-2862	980	7	allows	allow	NOUN
taxlaw-2862	980	8	for	for	ADP
taxlaw-2862	980	9	the	the	DET
taxlaw-2862	980	10	recovery	recovery	NOUN
taxlaw-2862	980	11	of	of	ADP
taxlaw-2862	980	12	vat	vat	NOUN
taxlaw-2862	980	13	on	on	ADP
taxlaw-2862	980	14	inputs	input	NOUN
taxlaw-2862	980	15	.	.	PUNCT
taxlaw-2862	981	1	a	a	DET
taxlaw-2862	981	2	supplier	supplier	NOUN
taxlaw-2862	981	3	making	making	NOUN
taxlaw-2862	981	4	mostly	mostly	ADV
taxlaw-2862	981	5	business	business	NOUN
taxlaw-2862	981	6	-	-	PUNCT
taxlaw-2862	981	7	to	to	ADP
taxlaw-2862	981	8	-	-	PUNCT
taxlaw-2862	981	9	business	business	NOUN
taxlaw-2862	981	10	supplies	supply	NOUN
taxlaw-2862	981	11	would	would	AUX
taxlaw-2862	981	12	also	also	ADV
taxlaw-2862	981	13	want	want	VERB
taxlaw-2862	981	14	to	to	PART
taxlaw-2862	981	15	register	register	VERB
taxlaw-2862	981	16	because	because	SCONJ
taxlaw-2862	981	17	many	many	ADJ
taxlaw-2862	981	18	of	of	ADP
taxlaw-2862	981	19	their	their	PRON
taxlaw-2862	981	20	business	business	NOUN
taxlaw-2862	981	21	-	-	PUNCT
taxlaw-2862	981	22	to	to	ADP
taxlaw-2862	981	23	-	-	PUNCT
taxlaw-2862	981	24	business	business	NOUN
taxlaw-2862	981	25	clients	client	NOUN
taxlaw-2862	981	26	will	will	AUX
taxlaw-2862	981	27	want	want	VERB
taxlaw-2862	981	28	them	they	PRON
taxlaw-2862	981	29	to	to	PART
taxlaw-2862	981	30	charge	charge	VERB
taxlaw-2862	981	31	vat	vat	NOUN
taxlaw-2862	981	32	so	so	SCONJ
taxlaw-2862	981	33	that	that	SCONJ
taxlaw-2862	981	34	they	they	PRON
taxlaw-2862	981	35	can	can	AUX
taxlaw-2862	981	36	claim	claim	VERB
taxlaw-2862	981	37	a	a	DET
taxlaw-2862	981	38	credit	credit	NOUN
taxlaw-2862	981	39	.	.	PUNCT
taxlaw-2862	982	1	sometimes	sometimes	ADV
taxlaw-2862	982	2	,	,	PUNCT
taxlaw-2862	982	3	larger	large	ADJ
taxlaw-2862	982	4	businesses	business	NOUN
taxlaw-2862	982	5	just	just	ADV
taxlaw-2862	982	6	prefer	prefer	VERB
taxlaw-2862	982	7	to	to	PART
taxlaw-2862	982	8	deal	deal	VERB
taxlaw-2862	982	9	with	with	ADP
taxlaw-2862	982	10	registered	register	VERB
taxlaw-2862	982	11	suppliers	supplier	NOUN
taxlaw-2862	982	12	.	.	PUNCT
taxlaw-2862	983	1	finally	finally	ADV
taxlaw-2862	983	2	,	,	PUNCT
taxlaw-2862	983	3	a	a	DET
taxlaw-2862	983	4	supplier	supplier	NOUN
taxlaw-2862	983	5	that	that	PRON
taxlaw-2862	983	6	is	be	AUX
taxlaw-2862	983	7	vat	vat	NOUN
taxlaw-2862	983	8	-	-	PUNCT
taxlaw-2862	983	9	registered	register	VERB
taxlaw-2862	983	10	may	may	AUX
taxlaw-2862	983	11	signal	signal	VERB
taxlaw-2862	983	12	to	to	ADP
taxlaw-2862	983	13	clients	client	NOUN
taxlaw-2862	983	14	that	that	SCONJ
taxlaw-2862	983	15	it	it	PRON
taxlaw-2862	983	16	runs	run	VERB
taxlaw-2862	983	17	a	a	DET
taxlaw-2862	983	18	legitimate	legitimate	ADJ
taxlaw-2862	983	19	and	and	CCONJ
taxlaw-2862	983	20	reputable	reputable	ADJ
taxlaw-2862	983	21	business	business	NOUN
taxlaw-2862	983	22	.	.	PUNCT
taxlaw-2862	984	1	voluntary	voluntary	ADJ
taxlaw-2862	984	2	registration	registration	NOUN
taxlaw-2862	984	3	would	would	AUX
taxlaw-2862	984	4	therefore	therefore	ADV
taxlaw-2862	984	5	seem	seem	VERB
taxlaw-2862	984	6	to	to	PART
taxlaw-2862	984	7	do	do	VERB
taxlaw-2862	984	8	much	much	ADJ
taxlaw-2862	984	9	to	to	PART
taxlaw-2862	984	10	restore	restore	VERB
taxlaw-2862	984	11	equality	equality	NOUN
taxlaw-2862	984	12	of	of	ADP
taxlaw-2862	984	13	treatment	treatment	NOUN
taxlaw-2862	984	14	between	between	ADP
taxlaw-2862	984	15	small	small	ADJ
taxlaw-2862	984	16	and	and	CCONJ
taxlaw-2862	984	17	larger	large	ADJ
taxlaw-2862	984	18	businesses	business	NOUN
taxlaw-2862	984	19	.	.	PUNCT
taxlaw-2862	985	1	see	see	VERB
taxlaw-2862	985	2	gendron	gendron	NOUN
taxlaw-2862	985	3	,	,	PUNCT
taxlaw-2862	985	4	supra	supra	PROPN
taxlaw-2862	985	5	note	note	PROPN
taxlaw-2862	985	6	38	38	NUM
taxlaw-2862	985	7	,	,	PUNCT
taxlaw-2862	985	8	at	at	ADP
taxlaw-2862	985	9	267	267	NUM
taxlaw-2862	985	10	(	(	PUNCT
taxlaw-2862	985	11	presenting	present	VERB
taxlaw-2862	985	12	a	a	DET
taxlaw-2862	985	13	similar	similar	ADJ
taxlaw-2862	985	14	argument	argument	NOUN
taxlaw-2862	985	15	regarding	regard	VERB
taxlaw-2862	985	16	voluntary	voluntary	ADJ
taxlaw-2862	985	17	registration	registration	NOUN
taxlaw-2862	985	18	’s	’s	PART
taxlaw-2862	985	19	ability	ability	NOUN
taxlaw-2862	985	20	to	to	PART
taxlaw-2862	985	21	respond	respond	VERB
taxlaw-2862	985	22	to	to	ADP
taxlaw-2862	985	23	competitive	competitive	ADJ
taxlaw-2862	985	24	fairness	fairness	NOUN
taxlaw-2862	985	25	concerns	concern	NOUN
taxlaw-2862	985	26	)	)	PUNCT
taxlaw-2862	985	27	.	.	PUNCT
taxlaw-2862	986	1	2018	2018	NUM
taxlaw-2862	986	2	]	]	PUNCT
taxlaw-2862	986	3	on	on	ADP
taxlaw-2862	986	4	the	the	DET
taxlaw-2862	986	5	threshold	threshold	NOUN
taxlaw-2862	986	6	:	:	PUNCT
taxlaw-2862	986	7	smallness	smallness	NOUN
taxlaw-2862	986	8	and	and	CCONJ
taxlaw-2862	986	9	the	the	DET
taxlaw-2862	986	10	value	value	NOUN
taxlaw-2862	986	11	-	-	PUNCT
taxlaw-2862	986	12	added	add	VERB
taxlaw-2862	986	13	tax	tax	NOUN
taxlaw-2862	986	14	225	225	NUM
taxlaw-2862	986	15	purchased	purchase	VERB
taxlaw-2862	986	16	from	from	ADP
taxlaw-2862	986	17	formal	formal	ADJ
taxlaw-2862	986	18	vat	vat	NOUN
taxlaw-2862	986	19	-	-	PUNCT
taxlaw-2862	986	20	registered	register	VERB
taxlaw-2862	986	21	firms	firm	NOUN
taxlaw-2862	986	22	.	.	PUNCT
taxlaw-2862	987	1	voluntary	voluntary	ADJ
taxlaw-2862	987	2	registering	registering	NOUN
taxlaw-2862	987	3	in	in	ADP
taxlaw-2862	987	4	this	this	DET
taxlaw-2862	987	5	case	case	NOUN
taxlaw-2862	987	6	allows	allow	VERB
taxlaw-2862	987	7	the	the	DET
taxlaw-2862	987	8	small	small	ADJ
taxlaw-2862	987	9	supplier	supplier	NOUN
taxlaw-2862	987	10	to	to	PART
taxlaw-2862	987	11	claim	claim	VERB
taxlaw-2862	987	12	input	input	NOUN
taxlaw-2862	987	13	tax	tax	NOUN
taxlaw-2862	987	14	credits	credit	NOUN
taxlaw-2862	987	15	.	.	PUNCT
taxlaw-2862	988	1	the	the	PRON
taxlaw-2862	988	2	higher	high	ADJ
taxlaw-2862	988	3	a	a	DET
taxlaw-2862	988	4	small	small	ADJ
taxlaw-2862	988	5	suppliers	supplier	NOUN
taxlaw-2862	988	6	’	'	PUNCT
taxlaw-2862	988	7	taxable	taxable	ADJ
taxlaw-2862	988	8	input	input	NOUN
taxlaw-2862	988	9	expenses	expense	NOUN
taxlaw-2862	988	10	are	be	AUX
taxlaw-2862	988	11	relative	relative	ADJ
taxlaw-2862	988	12	to	to	ADP
taxlaw-2862	988	13	her	her	PRON
taxlaw-2862	988	14	sales	sale	NOUN
taxlaw-2862	988	15	(	(	PUNCT
taxlaw-2862	988	16	and	and	CCONJ
taxlaw-2862	988	17	especially	especially	ADV
taxlaw-2862	988	18	in	in	ADP
taxlaw-2862	988	19	the	the	DET
taxlaw-2862	988	20	case	case	NOUN
taxlaw-2862	988	21	of	of	ADP
taxlaw-2862	988	22	losses	loss	NOUN
taxlaw-2862	988	23	,	,	PUNCT
taxlaw-2862	988	24	such	such	ADJ
taxlaw-2862	988	25	as	as	ADP
taxlaw-2862	988	26	during	during	ADP
taxlaw-2862	988	27	start	start	NOUN
taxlaw-2862	988	28	-	-	PUNCT
taxlaw-2862	988	29	up	up	ADP
taxlaw-2862	988	30	years	year	NOUN
taxlaw-2862	988	31	)	)	PUNCT
taxlaw-2862	988	32	,	,	PUNCT
taxlaw-2862	988	33	the	the	PRON
taxlaw-2862	988	34	higher	high	ADJ
taxlaw-2862	988	35	the	the	DET
taxlaw-2862	988	36	likelihood	likelihood	NOUN
taxlaw-2862	988	37	that	that	SCONJ
taxlaw-2862	988	38	the	the	DET
taxlaw-2862	988	39	small	small	ADJ
taxlaw-2862	988	40	supplier	supplier	NOUN
taxlaw-2862	988	41	would	would	AUX
taxlaw-2862	988	42	consider	consider	VERB
taxlaw-2862	988	43	voluntarily	voluntarily	ADV
taxlaw-2862	988	44	registering.239	registering.239	PROPN
taxlaw-2862	988	45	however	however	ADV
taxlaw-2862	988	46	,	,	PUNCT
taxlaw-2862	988	47	as	as	SCONJ
taxlaw-2862	988	48	we	we	PRON
taxlaw-2862	988	49	know	know	VERB
taxlaw-2862	988	50	,	,	PUNCT
taxlaw-2862	988	51	complying	comply	VERB
taxlaw-2862	988	52	with	with	ADP
taxlaw-2862	988	53	the	the	DET
taxlaw-2862	988	54	vat	vat	NOUN
taxlaw-2862	988	55	is	be	AUX
taxlaw-2862	988	56	typically	typically	ADV
taxlaw-2862	988	57	costly	costly	ADJ
taxlaw-2862	988	58	,	,	PUNCT
taxlaw-2862	988	59	so	so	CCONJ
taxlaw-2862	988	60	the	the	DET
taxlaw-2862	988	61	small	small	ADJ
taxlaw-2862	988	62	supplier	supplier	NOUN
taxlaw-2862	988	63	must	must	AUX
taxlaw-2862	988	64	perceive	perceive	VERB
taxlaw-2862	988	65	her	her	PRON
taxlaw-2862	988	66	benefit	benefit	NOUN
taxlaw-2862	988	67	from	from	ADP
taxlaw-2862	988	68	claiming	claim	VERB
taxlaw-2862	988	69	input	input	NOUN
taxlaw-2862	988	70	tax	tax	NOUN
taxlaw-2862	988	71	credits	credit	NOUN
taxlaw-2862	988	72	to	to	PART
taxlaw-2862	988	73	be	be	AUX
taxlaw-2862	988	74	in	in	ADP
taxlaw-2862	988	75	excess	excess	NOUN
taxlaw-2862	988	76	of	of	ADP
taxlaw-2862	988	77	her	her	PRON
taxlaw-2862	988	78	compliance	compliance	NOUN
taxlaw-2862	988	79	costs	cost	NOUN
taxlaw-2862	988	80	,	,	PUNCT
taxlaw-2862	988	81	taking	take	VERB
taxlaw-2862	988	82	into	into	ADP
taxlaw-2862	988	83	account	account	NOUN
taxlaw-2862	988	84	as	as	ADV
taxlaw-2862	988	85	well	well	ADV
taxlaw-2862	988	86	any	any	DET
taxlaw-2862	988	87	competitive	competitive	ADJ
taxlaw-2862	988	88	disadvantage	disadvantage	NOUN
taxlaw-2862	988	89	she	she	PRON
taxlaw-2862	988	90	would	would	AUX
taxlaw-2862	988	91	bear	bear	VERB
taxlaw-2862	988	92	from	from	ADP
taxlaw-2862	988	93	charging	charge	VERB
taxlaw-2862	988	94	vat	vat	NOUN
taxlaw-2862	988	95	to	to	ADP
taxlaw-2862	988	96	her	her	PRON
taxlaw-2862	988	97	customers	customer	NOUN
taxlaw-2862	988	98	.	.	PUNCT
taxlaw-2862	989	1	where	where	SCONJ
taxlaw-2862	989	2	this	this	DET
taxlaw-2862	989	3	latter	latter	ADJ
taxlaw-2862	989	4	effect	effect	NOUN
taxlaw-2862	989	5	is	be	AUX
taxlaw-2862	989	6	significant	significant	ADJ
taxlaw-2862	989	7	,	,	PUNCT
taxlaw-2862	989	8	the	the	DET
taxlaw-2862	989	9	payoff	payoff	NOUN
taxlaw-2862	989	10	from	from	ADP
taxlaw-2862	989	11	fraudulent	fraudulent	ADJ
taxlaw-2862	989	12	refund	refund	NOUN
taxlaw-2862	989	13	claims	claim	NOUN
taxlaw-2862	989	14	due	due	ADP
taxlaw-2862	989	15	to	to	ADP
taxlaw-2862	989	16	understatement	understatement	NOUN
taxlaw-2862	989	17	of	of	ADP
taxlaw-2862	989	18	non	non	ADJ
taxlaw-2862	989	19	-	-	ADJ
taxlaw-2862	989	20	vat	vat	ADJ
taxlaw-2862	989	21	-	-	PUNCT
taxlaw-2862	989	22	invoiced	invoice	VERB
taxlaw-2862	989	23	sales	sale	NOUN
taxlaw-2862	989	24	is	be	AUX
taxlaw-2862	989	25	high	high	ADJ
taxlaw-2862	989	26	,	,	PUNCT
taxlaw-2862	989	27	although	although	SCONJ
taxlaw-2862	989	28	such	such	ADJ
taxlaw-2862	989	29	fraud	fraud	NOUN
taxlaw-2862	989	30	potential	potential	NOUN
taxlaw-2862	989	31	arises	arise	VERB
taxlaw-2862	989	32	with	with	ADP
taxlaw-2862	989	33	all	all	DET
taxlaw-2862	989	34	retail	retail	ADJ
taxlaw-2862	989	35	sales	sale	NOUN
taxlaw-2862	989	36	and	and	CCONJ
taxlaw-2862	989	37	sales	sale	NOUN
taxlaw-2862	989	38	to	to	ADP
taxlaw-2862	989	39	informal	informal	ADJ
taxlaw-2862	989	40	businesses.240	businesses.240	NOUN
taxlaw-2862	989	41	here	here	ADV
taxlaw-2862	989	42	,	,	PUNCT
taxlaw-2862	989	43	it	it	PRON
taxlaw-2862	989	44	is	be	AUX
taxlaw-2862	989	45	easy	easy	ADJ
taxlaw-2862	989	46	to	to	PART
taxlaw-2862	989	47	see	see	VERB
taxlaw-2862	989	48	that	that	SCONJ
taxlaw-2862	989	49	the	the	DET
taxlaw-2862	989	50	presence	presence	NOUN
taxlaw-2862	989	51	of	of	ADP
taxlaw-2862	989	52	both	both	CCONJ
taxlaw-2862	989	53	the	the	DET
taxlaw-2862	989	54	customer	customer	NOUN
taxlaw-2862	989	55	channel	channel	NOUN
taxlaw-2862	989	56	and	and	CCONJ
taxlaw-2862	989	57	the	the	DET
taxlaw-2862	989	58	input	input	NOUN
taxlaw-2862	989	59	channel	channel	NOUN
taxlaw-2862	989	60	make	make	VERB
taxlaw-2862	989	61	voluntary	voluntary	ADJ
taxlaw-2862	989	62	registration	registration	NOUN
taxlaw-2862	989	63	especially	especially	ADV
taxlaw-2862	989	64	attractive	attractive	ADJ
taxlaw-2862	989	65	—	—	PUNCT
taxlaw-2862	989	66	e.g.	e.g.	ADV
taxlaw-2862	989	67	,	,	PUNCT
taxlaw-2862	989	68	where	where	SCONJ
taxlaw-2862	989	69	the	the	DET
taxlaw-2862	989	70	small	small	ADJ
taxlaw-2862	989	71	supplier	supplier	NOUN
taxlaw-2862	989	72	is	be	AUX
taxlaw-2862	989	73	placed	place	VERB
taxlaw-2862	989	74	in	in	ADP
taxlaw-2862	989	75	the	the	DET
taxlaw-2862	989	76	middle	middle	NOUN
taxlaw-2862	989	77	of	of	ADP
taxlaw-2862	989	78	a	a	DET
taxlaw-2862	989	79	formal	formal	ADJ
taxlaw-2862	989	80	supply	supply	NOUN
taxlaw-2862	989	81	chain	chain	NOUN
taxlaw-2862	989	82	.	.	PUNCT
taxlaw-2862	990	1	her	her	PRON
taxlaw-2862	990	2	customers	customer	NOUN
taxlaw-2862	990	3	typically	typically	ADV
taxlaw-2862	990	4	will	will	AUX
taxlaw-2862	990	5	be	be	AUX
taxlaw-2862	990	6	indifferent	indifferent	ADJ
taxlaw-2862	990	7	to	to	ADP
taxlaw-2862	990	8	the	the	DET
taxlaw-2862	990	9	imposition	imposition	NOUN
taxlaw-2862	990	10	of	of	ADP
taxlaw-2862	990	11	vat	vat	NOUN
taxlaw-2862	990	12	because	because	SCONJ
taxlaw-2862	990	13	they	they	PRON
taxlaw-2862	990	14	can	can	AUX
taxlaw-2862	990	15	use	use	VERB
taxlaw-2862	990	16	an	an	DET
taxlaw-2862	990	17	input	input	NOUN
taxlaw-2862	990	18	tax	tax	NOUN
taxlaw-2862	990	19	credit	credit	NOUN
taxlaw-2862	990	20	.	.	PUNCT
taxlaw-2862	991	1	for	for	ADP
taxlaw-2862	991	2	the	the	DET
taxlaw-2862	991	3	small	small	ADJ
taxlaw-2862	991	4	supplier	supplier	NOUN
taxlaw-2862	991	5	,	,	PUNCT
taxlaw-2862	991	6	if	if	SCONJ
taxlaw-2862	991	7	the	the	DET
taxlaw-2862	991	8	input	input	NOUN
taxlaw-2862	991	9	tax	tax	NOUN
taxlaw-2862	991	10	credit	credit	NOUN
taxlaw-2862	991	11	benefit	benefit	NOUN
taxlaw-2862	991	12	exceeds	exceed	VERB
taxlaw-2862	991	13	the	the	DET
taxlaw-2862	991	14	compliance	compliance	NOUN
taxlaw-2862	991	15	cost	cost	NOUN
taxlaw-2862	991	16	,	,	PUNCT
taxlaw-2862	991	17	voluntary	voluntary	ADJ
taxlaw-2862	991	18	registration	registration	NOUN
taxlaw-2862	991	19	will	will	AUX
taxlaw-2862	991	20	be	be	AUX
taxlaw-2862	991	21	profitable	profitable	ADJ
taxlaw-2862	991	22	.	.	PUNCT
taxlaw-2862	992	1	despite	despite	SCONJ
taxlaw-2862	992	2	the	the	DET
taxlaw-2862	992	3	potential	potential	NOUN
taxlaw-2862	992	4	for	for	ADP
taxlaw-2862	992	5	facilitating	facilitate	VERB
taxlaw-2862	992	6	evasion	evasion	NOUN
taxlaw-2862	992	7	,	,	PUNCT
taxlaw-2862	992	8	offering	offer	VERB
taxlaw-2862	992	9	small	small	ADJ
taxlaw-2862	992	10	suppliers	supplier	NOUN
taxlaw-2862	992	11	an	an	DET
taxlaw-2862	992	12	option	option	NOUN
taxlaw-2862	992	13	to	to	PART
taxlaw-2862	992	14	register	register	VERB
taxlaw-2862	992	15	is	be	AUX
taxlaw-2862	992	16	unambiguously	unambiguously	ADV
taxlaw-2862	992	17	desirable	desirable	ADJ
taxlaw-2862	992	18	from	from	ADP
taxlaw-2862	992	19	a	a	DET
taxlaw-2862	992	20	theoretical	theoretical	ADJ
taxlaw-2862	992	21	optimal	optimal	ADJ
taxlaw-2862	992	22	taxation	taxation	NOUN
taxlaw-2862	992	23	perspective.241	perspective.241	NOUN
taxlaw-2862	992	24	without	without	ADP
taxlaw-2862	992	25	voluntary	voluntary	ADJ
taxlaw-2862	992	26	registration	registration	NOUN
taxlaw-2862	992	27	,	,	PUNCT
taxlaw-2862	992	28	the	the	DET
taxlaw-2862	992	29	vat	vat	NOUN
taxlaw-2862	992	30	—	—	PUNCT
taxlaw-2862	992	31	because	because	SCONJ
taxlaw-2862	992	32	of	of	ADP
taxlaw-2862	992	33	its	its	PRON
taxlaw-2862	992	34	unique	unique	ADJ
taxlaw-2862	992	35	“	"	PUNCT
taxlaw-2862	992	36	fractional	fractional	ADJ
taxlaw-2862	992	37	”	"	PUNCT
taxlaw-2862	992	38	nature	nature	NOUN
taxlaw-2862	992	39	—	—	PUNCT
taxlaw-2862	992	40	would	would	AUX
taxlaw-2862	992	41	succeed	succeed	VERB
taxlaw-2862	992	42	in	in	ADP
taxlaw-2862	992	43	capturing	capture	VERB
taxlaw-2862	992	44	revenue	revenue	NOUN
taxlaw-2862	992	45	for	for	ADP
taxlaw-2862	992	46	the	the	DET
taxlaw-2862	992	47	government	government	NOUN
taxlaw-2862	992	48	,	,	PUNCT
taxlaw-2862	992	49	but	but	CCONJ
taxlaw-2862	992	50	at	at	ADP
taxlaw-2862	992	51	the	the	DET
taxlaw-2862	992	52	cost	cost	NOUN
taxlaw-2862	992	53	of	of	ADP
taxlaw-2862	992	54	production	production	NOUN
taxlaw-2862	992	55	efficiency	efficiency	NOUN
taxlaw-2862	992	56	.	.	PUNCT
taxlaw-2862	993	1	this	this	PRON
taxlaw-2862	993	2	is	be	AUX
taxlaw-2862	993	3	because	because	SCONJ
taxlaw-2862	993	4	unregistered	unregistered	ADJ
taxlaw-2862	993	5	small	small	ADJ
taxlaw-2862	993	6	suppliers	supplier	NOUN
taxlaw-2862	993	7	would	would	AUX
taxlaw-2862	993	8	pay	pay	VERB
taxlaw-2862	993	9	vat	vat	NOUN
taxlaw-2862	993	10	on	on	ADP
taxlaw-2862	993	11	their	their	PRON
taxlaw-2862	993	12	inputs	input	NOUN
taxlaw-2862	993	13	but	but	CCONJ
taxlaw-2862	993	14	would	would	AUX
taxlaw-2862	993	15	lack	lack	VERB
taxlaw-2862	993	16	the	the	DET
taxlaw-2862	993	17	ability	ability	NOUN
taxlaw-2862	993	18	to	to	PART
taxlaw-2862	993	19	claim	claim	VERB
taxlaw-2862	993	20	credit	credit	NOUN
taxlaw-2862	993	21	for	for	ADP
taxlaw-2862	993	22	such	such	ADJ
taxlaw-2862	993	23	payments	payment	NOUN
taxlaw-2862	993	24	.	.	PUNCT
taxlaw-2862	994	1	having	have	VERB
taxlaw-2862	994	2	vat	vat	NOUN
taxlaw-2862	994	3	“	"	PUNCT
taxlaw-2862	994	4	stick	stick	NOUN
taxlaw-2862	994	5	”	"	PUNCT
taxlaw-2862	994	6	to	to	ADP
taxlaw-2862	994	7	purchases	purchase	NOUN
taxlaw-2862	994	8	made	make	VERB
taxlaw-2862	994	9	at	at	ADP
taxlaw-2862	994	10	the	the	DET
taxlaw-2862	994	11	business	business	NOUN
taxlaw-2862	994	12	input	input	NOUN
taxlaw-2862	994	13	stage	stage	NOUN
taxlaw-2862	994	14	rather	rather	ADV
taxlaw-2862	994	15	than	than	ADP
taxlaw-2862	994	16	at	at	ADP
taxlaw-2862	994	17	the	the	DET
taxlaw-2862	994	18	retail	retail	ADJ
taxlaw-2862	994	19	consumer	consumer	NOUN
taxlaw-2862	994	20	stage	stage	NOUN
taxlaw-2862	994	21	violates	violate	VERB
taxlaw-2862	994	22	the	the	DET
taxlaw-2862	994	23	basic	basic	ADJ
taxlaw-2862	994	24	diamond	diamond	NOUN
taxlaw-2862	994	25	-	-	PUNCT
taxlaw-2862	994	26	mirrlees	mirrlee	NOUN
taxlaw-2862	994	27	insight	insight	NOUN
taxlaw-2862	994	28	that	that	SCONJ
taxlaw-2862	994	29	taxing	tax	VERB
taxlaw-2862	994	30	consumption	consumption	NOUN
taxlaw-2862	994	31	rather	rather	ADV
taxlaw-2862	994	32	than	than	ADP
taxlaw-2862	994	33	business	business	NOUN
taxlaw-2862	994	34	inputs	input	NOUN
taxlaw-2862	994	35	minimizes	minimizes	AUX
taxlaw-2862	994	36	welfare	welfare	NOUN
taxlaw-2862	994	37	-	-	PUNCT
taxlaw-2862	994	38	reducing	reduce	VERB
taxlaw-2862	994	39	distortions.242	distortions.242	NOUN
taxlaw-2862	994	40	and	and	CCONJ
taxlaw-2862	994	41	,	,	PUNCT
taxlaw-2862	994	42	in	in	ADP
taxlaw-2862	994	43	contrast	contrast	NOUN
taxlaw-2862	994	44	to	to	ADP
taxlaw-2862	994	45	the	the	DET
taxlaw-2862	994	46	widespread	widespread	ADJ
taxlaw-2862	994	47	nonadoption	nonadoption	NOUN
taxlaw-2862	994	48	of	of	ADP
taxlaw-2862	994	49	the	the	DET
taxlaw-2862	994	50	expert	expert	ADJ
taxlaw-2862	994	51	consensus	consensus	NOUN
taxlaw-2862	994	52	in	in	ADP
taxlaw-2862	994	53	favor	favor	NOUN
taxlaw-2862	994	54	of	of	ADP
taxlaw-2862	994	55	high	high	ADJ
taxlaw-2862	994	56	vat	vat	NOUN
taxlaw-2862	994	57	registration	registration	NOUN
taxlaw-2862	994	58	thresholds	threshold	NOUN
taxlaw-2862	994	59	,	,	PUNCT
taxlaw-2862	994	60	the	the	DET
taxlaw-2862	994	61	expert	expert	ADJ
taxlaw-2862	994	62	consensus	consensus	NOUN
taxlaw-2862	994	63	in	in	ADP
taxlaw-2862	994	64	favor	favor	NOUN
taxlaw-2862	994	65	of	of	ADP
taxlaw-2862	994	66	voluntary	voluntary	ADJ
taxlaw-2862	994	67	registration	registration	NOUN
taxlaw-2862	994	68	has	have	AUX
taxlaw-2862	994	69	been	be	AUX
taxlaw-2862	994	70	—	—	PUNCT
taxlaw-2862	994	71	perhaps	perhaps	ADV
taxlaw-2862	994	72	not	not	PART
taxlaw-2862	994	73	surprisingly	surprisingly	ADV
taxlaw-2862	994	74	,	,	PUNCT
taxlaw-2862	994	75	because	because	SCONJ
taxlaw-2862	994	76	it	it	PRON
taxlaw-2862	994	77	’s	’	VERB
taxlaw-2862	994	78	elective	elective	ADJ
taxlaw-2862	994	79	so	so	ADV
taxlaw-2862	994	80	does	do	AUX
taxlaw-2862	994	81	n’t	not	PART
taxlaw-2862	994	82	bind	bind	VERB
taxlaw-2862	994	83	anyone	anyone	PRON
taxlaw-2862	994	84	to	to	PART
taxlaw-2862	994	85	pay	pay	VERB
taxlaw-2862	994	86	tax	tax	NOUN
taxlaw-2862	994	87	against	against	ADP
taxlaw-2862	994	88	their	their	PRON
taxlaw-2862	994	89	will	will	NOUN
taxlaw-2862	994	90	—	—	PUNCT
taxlaw-2862	994	91	to	to	PART
taxlaw-2862	994	92	be	be	AUX
taxlaw-2862	994	93	an	an	DET
taxlaw-2862	994	94	easier	easy	ADJ
taxlaw-2862	994	95	sell	sell	NOUN
taxlaw-2862	994	96	among	among	ADP
taxlaw-2862	994	97	legislators	legislator	NOUN
taxlaw-2862	994	98	.	.	PUNCT
taxlaw-2862	995	1	the	the	DET
taxlaw-2862	995	2	widespread	widespread	ADJ
taxlaw-2862	995	3	presence	presence	NOUN
taxlaw-2862	995	4	of	of	ADP
taxlaw-2862	995	5	voluntary	voluntary	ADJ
taxlaw-2862	995	6	registration	registration	NOUN
taxlaw-2862	995	7	undermines	undermine	VERB
taxlaw-2862	995	8	competitive	competitive	ADJ
taxlaw-2862	995	9	fairness	fairness	NOUN
taxlaw-2862	995	10	objections	objection	NOUN
taxlaw-2862	995	11	to	to	ADP
taxlaw-2862	995	12	registration	registration	NOUN
taxlaw-2862	995	13	thresholds	threshold	NOUN
taxlaw-2862	995	14	in	in	ADP
taxlaw-2862	995	15	general	general	ADJ
taxlaw-2862	995	16	and	and	CCONJ
taxlaw-2862	995	17	to	to	ADP
taxlaw-2862	995	18	high	high	ADJ
taxlaw-2862	995	19	thresholds	threshold	NOUN
taxlaw-2862	995	20	in	in	ADP
taxlaw-2862	995	21	particular	particular	ADJ
taxlaw-2862	995	22	.	.	PUNCT
taxlaw-2862	996	1	voluntary	voluntary	ADJ
taxlaw-2862	996	2	registration	registration	NOUN
taxlaw-2862	996	3	has	have	VERB
taxlaw-2862	996	4	the	the	DET
taxlaw-2862	996	5	effect	effect	NOUN
taxlaw-2862	996	6	of	of	ADP
taxlaw-2862	996	7	making	make	VERB
taxlaw-2862	996	8	the	the	DET
taxlaw-2862	996	9	small	small	ADJ
taxlaw-2862	996	10	supplier	supplier	NOUN
taxlaw-2862	996	11	exemption	exemption	NOUN
taxlaw-2862	996	12	better	well	ADV
taxlaw-2862	996	13	-	-	PUNCT
taxlaw-2862	996	14	targeted	target	VERB
taxlaw-2862	996	15	than	than	SCONJ
taxlaw-2862	996	16	it	it	PRON
taxlaw-2862	996	17	would	would	AUX
taxlaw-2862	996	18	be	be	AUX
taxlaw-2862	996	19	if	if	SCONJ
taxlaw-2862	996	20	exemption	exemption	NOUN
taxlaw-2862	996	21	for	for	ADP
taxlaw-2862	996	22	small	small	ADJ
taxlaw-2862	996	23	suppliers	supplier	NOUN
taxlaw-2862	996	24	was	be	AUX
taxlaw-2862	996	25	mandatory	mandatory	ADJ
taxlaw-2862	996	26	.	.	PUNCT
taxlaw-2862	997	1	indeed	indeed	ADV
taxlaw-2862	997	2	,	,	PUNCT
taxlaw-2862	997	3	the	the	DET
taxlaw-2862	997	4	core	core	NOUN
taxlaw-2862	997	5	policy	policy	NOUN
taxlaw-2862	997	6	justification	justification	NOUN
taxlaw-2862	997	7	for	for	ADP
taxlaw-2862	997	8	having	have	VERB
taxlaw-2862	997	9	a	a	DET
taxlaw-2862	997	10	registration	registration	NOUN
taxlaw-2862	997	11	threshold	threshold	NOUN
taxlaw-2862	997	12	is	be	AUX
taxlaw-2862	997	13	to	to	PART
taxlaw-2862	997	14	save	save	VERB
taxlaw-2862	997	15	small	small	ADJ
taxlaw-2862	997	16	firms	firm	NOUN
taxlaw-2862	997	17	with	with	ADP
taxlaw-2862	997	18	high	high	ADJ
taxlaw-2862	997	19	compliance	compliance	NOUN
taxlaw-2862	997	20	costs	cost	NOUN
taxlaw-2862	997	21	but	but	CCONJ
taxlaw-2862	997	22	low	low	ADJ
taxlaw-2862	997	23	vat	vat	NOUN
taxlaw-2862	997	24	revenue	revenue	NOUN
taxlaw-2862	997	25	potential	potential	NOUN
taxlaw-2862	997	26	the	the	DET
taxlaw-2862	997	27	burden	burden	NOUN
taxlaw-2862	997	28	of	of	ADP
taxlaw-2862	997	29	registering	registering	NOUN
taxlaw-2862	997	30	,	,	PUNCT
taxlaw-2862	997	31	while	while	SCONJ
taxlaw-2862	997	32	239	239	NUM
taxlaw-2862	997	33	see	see	VERB
taxlaw-2862	997	34	crawford	crawford	PROPN
taxlaw-2862	997	35	,	,	PUNCT
taxlaw-2862	997	36	keen	keen	PROPN
taxlaw-2862	997	37	&	&	CCONJ
taxlaw-2862	997	38	smith	smith	PROPN
taxlaw-2862	997	39	,	,	PUNCT
taxlaw-2862	997	40	supra	supra	PROPN
taxlaw-2862	997	41	note	note	PROPN
taxlaw-2862	997	42	21	21	NUM
taxlaw-2862	997	43	,	,	PUNCT
taxlaw-2862	997	44	at	at	ADP
taxlaw-2862	997	45	296	296	NUM
taxlaw-2862	997	46	(	(	PUNCT
taxlaw-2862	997	47	“	"	PUNCT
taxlaw-2862	997	48	[	[	X
taxlaw-2862	997	49	t]here	t]here	PROPN
taxlaw-2862	997	50	is	be	AUX
taxlaw-2862	997	51	a	a	DET
taxlaw-2862	997	52	strict	strict	ADJ
taxlaw-2862	997	53	advantage	advantage	NOUN
taxlaw-2862	997	54	[	[	X
taxlaw-2862	997	55	to	to	ADP
taxlaw-2862	997	56	registered	register	VERB
taxlaw-2862	997	57	firms	firm	NOUN
taxlaw-2862	997	58	]	]	PUNCT
taxlaw-2862	997	59	in	in	ADP
taxlaw-2862	997	60	purchasing	purchase	VERB
taxlaw-2862	997	61	from	from	ADP
taxlaw-2862	997	62	vat	vat	NOUN
taxlaw-2862	997	63	-	-	PUNCT
taxlaw-2862	997	64	registered	register	VERB
taxlaw-2862	997	65	businesses	business	NOUN
taxlaw-2862	997	66	,	,	PUNCT
taxlaw-2862	997	67	since	since	SCONJ
taxlaw-2862	997	68	unregistered	unregistered	ADJ
taxlaw-2862	997	69	businesses	business	NOUN
taxlaw-2862	997	70	will	will	AUX
taxlaw-2862	997	71	be	be	AUX
taxlaw-2862	997	72	unable	unable	ADJ
taxlaw-2862	997	73	to	to	PART
taxlaw-2862	997	74	reclaim	reclaim	VERB
taxlaw-2862	997	75	the	the	DET
taxlaw-2862	997	76	vat	vat	NOUN
taxlaw-2862	997	77	they	they	PRON
taxlaw-2862	997	78	themselves	themselves	PRON
taxlaw-2862	997	79	have	have	AUX
taxlaw-2862	997	80	been	be	AUX
taxlaw-2862	997	81	charged	charge	VERB
taxlaw-2862	997	82	on	on	ADP
taxlaw-2862	997	83	their	their	PRON
taxlaw-2862	997	84	inputs	input	NOUN
taxlaw-2862	997	85	,	,	PUNCT
taxlaw-2862	997	86	and	and	CCONJ
taxlaw-2862	997	87	so	so	ADV
taxlaw-2862	997	88	may	may	AUX
taxlaw-2862	997	89	charge	charge	VERB
taxlaw-2862	997	90	a	a	DET
taxlaw-2862	997	91	higher	high	ADJ
taxlaw-2862	997	92	output	output	NOUN
taxlaw-2862	997	93	price	price	NOUN
taxlaw-2862	997	94	.	.	PUNCT
taxlaw-2862	998	1	thus	thus	ADV
taxlaw-2862	998	2	,	,	PUNCT
taxlaw-2862	998	3	traders	trader	NOUN
taxlaw-2862	998	4	selling	sell	VERB
taxlaw-2862	998	5	to	to	ADP
taxlaw-2862	998	6	other	other	ADJ
taxlaw-2862	998	7	businesses	business	NOUN
taxlaw-2862	998	8	may	may	AUX
taxlaw-2862	998	9	indeed	indeed	ADV
taxlaw-2862	998	10	wish	wish	VERB
taxlaw-2862	998	11	to	to	PART
taxlaw-2862	998	12	register	register	VERB
taxlaw-2862	998	13	to	to	PART
taxlaw-2862	998	14	charge	charge	VERB
taxlaw-2862	998	15	the	the	DET
taxlaw-2862	998	16	vat	vat	NOUN
taxlaw-2862	998	17	even	even	ADV
taxlaw-2862	998	18	if	if	SCONJ
taxlaw-2862	998	19	their	their	PRON
taxlaw-2862	998	20	annual	annual	ADJ
taxlaw-2862	998	21	turnover	turnover	NOUN
taxlaw-2862	998	22	is	be	AUX
taxlaw-2862	998	23	below	below	ADP
taxlaw-2862	998	24	the	the	DET
taxlaw-2862	998	25	threshold	threshold	NOUN
taxlaw-2862	998	26	at	at	ADP
taxlaw-2862	998	27	which	which	PRON
taxlaw-2862	998	28	vat	vat	NOUN
taxlaw-2862	998	29	registration	registration	NOUN
taxlaw-2862	998	30	is	be	AUX
taxlaw-2862	998	31	mandatory	mandatory	ADJ
taxlaw-2862	998	32	…	…	PUNCT
taxlaw-2862	998	33	”	"	PUNCT
taxlaw-2862	998	34	)	)	PUNCT
taxlaw-2862	998	35	.	.	PUNCT
taxlaw-2862	999	1	240	240	NUM
taxlaw-2862	999	2	the	the	DET
taxlaw-2862	999	3	vat	vat	NOUN
taxlaw-2862	999	4	is	be	AUX
taxlaw-2862	999	5	vulnerable	vulnerable	ADJ
taxlaw-2862	999	6	to	to	ADP
taxlaw-2862	999	7	evasion	evasion	NOUN
taxlaw-2862	999	8	by	by	ADP
taxlaw-2862	999	9	sellers	seller	NOUN
taxlaw-2862	999	10	who	who	PRON
taxlaw-2862	999	11	under	under	ADP
taxlaw-2862	999	12	-	-	PUNCT
taxlaw-2862	999	13	report	report	NOUN
taxlaw-2862	999	14	taxable	taxable	ADJ
taxlaw-2862	999	15	sales	sale	NOUN
taxlaw-2862	999	16	while	while	SCONJ
taxlaw-2862	999	17	claiming	claim	VERB
taxlaw-2862	999	18	(	(	PUNCT
taxlaw-2862	999	19	or	or	CCONJ
taxlaw-2862	999	20	even	even	ADV
taxlaw-2862	999	21	over	over	ADP
taxlaw-2862	999	22	-	-	PUNCT
taxlaw-2862	999	23	reporting	reporting	NOUN
taxlaw-2862	999	24	)	)	PUNCT
taxlaw-2862	999	25	input	input	NOUN
taxlaw-2862	999	26	tax	tax	NOUN
taxlaw-2862	999	27	credits	credit	NOUN
taxlaw-2862	999	28	.	.	PUNCT
taxlaw-2862	1000	1	where	where	SCONJ
taxlaw-2862	1000	2	the	the	DET
taxlaw-2862	1000	3	small	small	ADJ
taxlaw-2862	1000	4	supplier	supplier	NOUN
taxlaw-2862	1000	5	sells	sell	VERB
taxlaw-2862	1000	6	to	to	ADP
taxlaw-2862	1000	7	non	non	ADJ
taxlaw-2862	1000	8	-	-	ADJ
taxlaw-2862	1000	9	registered	registered	ADJ
taxlaw-2862	1000	10	customers	customer	NOUN
taxlaw-2862	1000	11	(	(	PUNCT
taxlaw-2862	1000	12	either	either	CCONJ
taxlaw-2862	1000	13	informal	informal	ADJ
taxlaw-2862	1000	14	businesses	business	NOUN
taxlaw-2862	1000	15	or	or	CCONJ
taxlaw-2862	1000	16	individual	individual	ADJ
taxlaw-2862	1000	17	consumers	consumer	NOUN
taxlaw-2862	1000	18	)	)	PUNCT
taxlaw-2862	1000	19	,	,	PUNCT
taxlaw-2862	1000	20	the	the	DET
taxlaw-2862	1000	21	ability	ability	NOUN
taxlaw-2862	1000	22	to	to	PART
taxlaw-2862	1000	23	understate	understate	VERB
taxlaw-2862	1000	24	sales	sale	NOUN
taxlaw-2862	1000	25	is	be	AUX
taxlaw-2862	1000	26	exacerbated	exacerbate	VERB
taxlaw-2862	1000	27	by	by	ADP
taxlaw-2862	1000	28	the	the	DET
taxlaw-2862	1000	29	lack	lack	NOUN
taxlaw-2862	1000	30	of	of	ADP
taxlaw-2862	1000	31	an	an	DET
taxlaw-2862	1000	32	input	input	NOUN
taxlaw-2862	1000	33	tax	tax	NOUN
taxlaw-2862	1000	34	credit	credit	NOUN
taxlaw-2862	1000	35	invoice	invoice	NOUN
taxlaw-2862	1000	36	trail	trail	NOUN
taxlaw-2862	1000	37	that	that	PRON
taxlaw-2862	1000	38	can	can	AUX
taxlaw-2862	1000	39	be	be	AUX
taxlaw-2862	1000	40	traced	trace	VERB
taxlaw-2862	1000	41	by	by	ADP
taxlaw-2862	1000	42	the	the	DET
taxlaw-2862	1000	43	tax	tax	NOUN
taxlaw-2862	1000	44	agency	agency	NOUN
taxlaw-2862	1000	45	.	.	PUNCT
taxlaw-2862	1001	1	241	241	NUM
taxlaw-2862	1001	2	see	see	VERB
taxlaw-2862	1001	3	crawford	crawford	PROPN
taxlaw-2862	1001	4	,	,	PUNCT
taxlaw-2862	1001	5	keen	keen	PROPN
taxlaw-2862	1001	6	&	&	CCONJ
taxlaw-2862	1001	7	smith	smith	PROPN
taxlaw-2862	1001	8	,	,	PUNCT
taxlaw-2862	1001	9	supra	supra	PROPN
taxlaw-2862	1001	10	note	note	PROPN
taxlaw-2862	1001	11	21	21	NUM
taxlaw-2862	1001	12	,	,	PUNCT
taxlaw-2862	1001	13	at	at	ADP
taxlaw-2862	1001	14	283	283	NUM
taxlaw-2862	1001	15	.	.	PUNCT
taxlaw-2862	1002	1	242	242	NUM
taxlaw-2862	1003	1	i	i	PRON
taxlaw-2862	1003	2	d.	d.	PROPN
taxlaw-2862	1003	3	226	226	NUM
taxlaw-2862	1003	4	columbia	columbia	PROPN
taxlaw-2862	1003	5	journal	journal	PROPN
taxlaw-2862	1003	6	of	of	ADP
taxlaw-2862	1003	7	tax	tax	NOUN
taxlaw-2862	1003	8	law	law	NOUN
taxlaw-2862	1003	9	[	[	X
taxlaw-2862	1003	10	vol.9:177	vol.9:177	ADP
taxlaw-2862	1003	11	also	also	ADV
taxlaw-2862	1003	12	relieving	relieve	VERB
taxlaw-2862	1003	13	the	the	DET
taxlaw-2862	1003	14	government	government	NOUN
taxlaw-2862	1003	15	from	from	ADP
taxlaw-2862	1003	16	administration	administration	NOUN
taxlaw-2862	1003	17	costs	cost	NOUN
taxlaw-2862	1003	18	with	with	ADP
taxlaw-2862	1003	19	respect	respect	NOUN
taxlaw-2862	1003	20	to	to	ADP
taxlaw-2862	1003	21	these	these	DET
taxlaw-2862	1003	22	revenueunproductive	revenueunproductive	ADJ
taxlaw-2862	1003	23	firms	firm	NOUN
taxlaw-2862	1003	24	.	.	PUNCT
taxlaw-2862	1004	1	because	because	SCONJ
taxlaw-2862	1004	2	of	of	ADP
taxlaw-2862	1004	3	the	the	DET
taxlaw-2862	1004	4	high	high	ADJ
taxlaw-2862	1004	5	fixed	fix	VERB
taxlaw-2862	1004	6	component	component	NOUN
taxlaw-2862	1004	7	of	of	ADP
taxlaw-2862	1004	8	compliance	compliance	NOUN
taxlaw-2862	1004	9	costs	cost	NOUN
taxlaw-2862	1004	10	,	,	PUNCT
taxlaw-2862	1004	11	using	use	VERB
taxlaw-2862	1004	12	low	low	ADJ
taxlaw-2862	1004	13	annual	annual	ADJ
taxlaw-2862	1004	14	revenues	revenue	NOUN
taxlaw-2862	1004	15	as	as	ADP
taxlaw-2862	1004	16	a	a	DET
taxlaw-2862	1004	17	proxy	proxy	NOUN
taxlaw-2862	1004	18	for	for	ADP
taxlaw-2862	1004	19	high	high	ADJ
taxlaw-2862	1004	20	compliance	compliance	NOUN
taxlaw-2862	1004	21	costs	cost	NOUN
taxlaw-2862	1004	22	relative	relative	ADJ
taxlaw-2862	1004	23	to	to	ADP
taxlaw-2862	1004	24	vat	vat	NOUN
taxlaw-2862	1004	25	revenue	revenue	NOUN
taxlaw-2862	1004	26	potential	potential	NOUN
taxlaw-2862	1004	27	makes	make	VERB
taxlaw-2862	1004	28	sense	sense	NOUN
taxlaw-2862	1004	29	from	from	ADP
taxlaw-2862	1004	30	a	a	DET
taxlaw-2862	1004	31	practical	practical	ADJ
taxlaw-2862	1004	32	standpoint	standpoint	NOUN
taxlaw-2862	1004	33	.	.	PUNCT
taxlaw-2862	1005	1	however	however	ADV
taxlaw-2862	1005	2	,	,	PUNCT
taxlaw-2862	1005	3	revenues	revenue	NOUN
taxlaw-2862	1005	4	are	be	AUX
taxlaw-2862	1005	5	merely	merely	ADV
taxlaw-2862	1005	6	one	one	NUM
taxlaw-2862	1005	7	among	among	ADP
taxlaw-2862	1005	8	a	a	DET
taxlaw-2862	1005	9	number	number	NOUN
taxlaw-2862	1005	10	of	of	ADP
taxlaw-2862	1005	11	imperfect	imperfect	ADJ
taxlaw-2862	1005	12	indicators	indicator	NOUN
taxlaw-2862	1005	13	of	of	ADP
taxlaw-2862	1005	14	a	a	DET
taxlaw-2862	1005	15	firm	firm	NOUN
taxlaw-2862	1005	16	’s	’s	PART
taxlaw-2862	1005	17	relative	relative	ADJ
taxlaw-2862	1005	18	costs	cost	NOUN
taxlaw-2862	1005	19	of	of	ADP
taxlaw-2862	1005	20	vat	vat	NOUN
taxlaw-2862	1005	21	registration	registration	NOUN
taxlaw-2862	1005	22	.	.	PUNCT
taxlaw-2862	1006	1	at	at	ADP
taxlaw-2862	1006	2	any	any	DET
taxlaw-2862	1006	3	given	give	VERB
taxlaw-2862	1006	4	revenue	revenue	NOUN
taxlaw-2862	1006	5	cutoff	cutoff	NOUN
taxlaw-2862	1006	6	,	,	PUNCT
taxlaw-2862	1006	7	firms	firm	NOUN
taxlaw-2862	1006	8	are	be	AUX
taxlaw-2862	1006	9	likely	likely	ADJ
taxlaw-2862	1006	10	to	to	PART
taxlaw-2862	1006	11	be	be	AUX
taxlaw-2862	1006	12	heterogeneous	heterogeneous	ADJ
taxlaw-2862	1006	13	in	in	ADP
taxlaw-2862	1006	14	their	their	PRON
taxlaw-2862	1006	15	compliance	compliance	NOUN
taxlaw-2862	1006	16	costs	cost	NOUN
taxlaw-2862	1006	17	but	but	CCONJ
taxlaw-2862	1006	18	also	also	ADV
taxlaw-2862	1006	19	in	in	ADP
taxlaw-2862	1006	20	their	their	PRON
taxlaw-2862	1006	21	potential	potential	ADJ
taxlaw-2862	1006	22	benefits	benefit	NOUN
taxlaw-2862	1006	23	from	from	ADP
taxlaw-2862	1006	24	registration	registration	NOUN
taxlaw-2862	1006	25	.	.	PUNCT
taxlaw-2862	1007	1	voluntary	voluntary	ADJ
taxlaw-2862	1007	2	registration	registration	NOUN
taxlaw-2862	1007	3	can	can	AUX
taxlaw-2862	1007	4	thus	thus	ADV
taxlaw-2862	1007	5	transform	transform	VERB
taxlaw-2862	1007	6	a	a	DET
taxlaw-2862	1007	7	straight	straight	ADJ
taxlaw-2862	1007	8	bright	bright	ADJ
taxlaw-2862	1007	9	line	line	NOUN
taxlaw-2862	1007	10	registration	registration	NOUN
taxlaw-2862	1007	11	threshold	threshold	NOUN
taxlaw-2862	1007	12	—	—	PUNCT
taxlaw-2862	1007	13	with	with	ADP
taxlaw-2862	1007	14	its	its	PRON
taxlaw-2862	1007	15	concomitant	concomitant	ADJ
taxlaw-2862	1007	16	competitive	competitive	ADJ
taxlaw-2862	1007	17	fairness	fairness	NOUN
taxlaw-2862	1007	18	problems	problem	NOUN
taxlaw-2862	1007	19	—	—	PUNCT
taxlaw-2862	1007	20	into	into	ADP
taxlaw-2862	1007	21	a	a	DET
taxlaw-2862	1007	22	non	non	ADJ
taxlaw-2862	1007	23	-	-	ADJ
taxlaw-2862	1007	24	linear	linear	ADJ
taxlaw-2862	1007	25	one	one	NUM
taxlaw-2862	1007	26	.	.	PUNCT
taxlaw-2862	1008	1	two	two	NUM
taxlaw-2862	1008	2	firms	firm	NOUN
taxlaw-2862	1008	3	that	that	PRON
taxlaw-2862	1008	4	are	be	AUX
taxlaw-2862	1008	5	otherwise	otherwise	ADV
taxlaw-2862	1008	6	identical	identical	ADJ
taxlaw-2862	1008	7	may	may	AUX
taxlaw-2862	1008	8	indeed	indeed	ADV
taxlaw-2862	1008	9	find	find	VERB
taxlaw-2862	1008	10	themselves	themselves	PRON
taxlaw-2862	1008	11	on	on	ADP
taxlaw-2862	1008	12	either	either	DET
taxlaw-2862	1008	13	side	side	NOUN
taxlaw-2862	1008	14	of	of	ADP
taxlaw-2862	1008	15	the	the	DET
taxlaw-2862	1008	16	registration	registration	NOUN
taxlaw-2862	1008	17	threshold	threshold	NOUN
taxlaw-2862	1008	18	.	.	PUNCT
taxlaw-2862	1009	1	however	however	ADV
taxlaw-2862	1009	2	,	,	PUNCT
taxlaw-2862	1009	3	the	the	DET
taxlaw-2862	1009	4	conclusion	conclusion	NOUN
taxlaw-2862	1009	5	that	that	SCONJ
taxlaw-2862	1009	6	one	one	PRON
taxlaw-2862	1009	7	must	must	AUX
taxlaw-2862	1009	8	register	register	VERB
taxlaw-2862	1009	9	vat	vat	NOUN
taxlaw-2862	1009	10	while	while	SCONJ
taxlaw-2862	1009	11	the	the	DET
taxlaw-2862	1009	12	other	other	ADJ
taxlaw-2862	1009	13	remains	remain	VERB
taxlaw-2862	1009	14	exempt	exempt	ADJ
taxlaw-2862	1009	15	is	be	AUX
taxlaw-2862	1009	16	inaccurate	inaccurate	ADJ
taxlaw-2862	1009	17	in	in	ADP
taxlaw-2862	1009	18	the	the	DET
taxlaw-2862	1009	19	presence	presence	NOUN
taxlaw-2862	1009	20	of	of	ADP
taxlaw-2862	1009	21	an	an	DET
taxlaw-2862	1009	22	election	election	NOUN
taxlaw-2862	1009	23	to	to	PART
taxlaw-2862	1009	24	register	register	VERB
taxlaw-2862	1009	25	for	for	ADP
taxlaw-2862	1009	26	small	small	ADJ
taxlaw-2862	1009	27	suppliers	supplier	NOUN
taxlaw-2862	1009	28	.	.	PUNCT
taxlaw-2862	1010	1	revenue	revenue	NOUN
taxlaw-2862	1010	2	is	be	AUX
taxlaw-2862	1010	3	no	no	ADV
taxlaw-2862	1010	4	longer	long	ADV
taxlaw-2862	1010	5	the	the	DET
taxlaw-2862	1010	6	sole	sole	ADJ
taxlaw-2862	1010	7	characteristic	characteristic	NOUN
taxlaw-2862	1010	8	on	on	ADP
taxlaw-2862	1010	9	which	which	PRON
taxlaw-2862	1010	10	taxability	taxability	NOUN
taxlaw-2862	1010	11	turns	turn	VERB
taxlaw-2862	1010	12	:	:	PUNCT
taxlaw-2862	1010	13	the	the	DET
taxlaw-2862	1010	14	election	election	NOUN
taxlaw-2862	1010	15	allows	allow	VERB
taxlaw-2862	1010	16	other	other	ADJ
taxlaw-2862	1010	17	signals	signal	NOUN
taxlaw-2862	1010	18	of	of	ADP
taxlaw-2862	1010	19	a	a	DET
taxlaw-2862	1010	20	firm	firm	NOUN
taxlaw-2862	1010	21	’s	’s	PART
taxlaw-2862	1010	22	compliance	compliance	NOUN
taxlaw-2862	1010	23	costs	cost	NOUN
taxlaw-2862	1010	24	and	and	CCONJ
taxlaw-2862	1010	25	registration	registration	NOUN
taxlaw-2862	1010	26	benefits	benefit	NOUN
taxlaw-2862	1010	27	to	to	PART
taxlaw-2862	1010	28	be	be	AUX
taxlaw-2862	1010	29	taken	take	VERB
taxlaw-2862	1010	30	into	into	ADP
taxlaw-2862	1010	31	account.243	account.243	NOUN
taxlaw-2862	1010	32	by	by	ADP
taxlaw-2862	1010	33	facilitating	facilitate	VERB
taxlaw-2862	1010	34	a	a	DET
taxlaw-2862	1010	35	better	well	ADJ
taxlaw-2862	1010	36	match	match	NOUN
taxlaw-2862	1010	37	between	between	ADP
taxlaw-2862	1010	38	taxpayer	taxpayer	NOUN
taxlaw-2862	1010	39	compliance	compliance	NOUN
taxlaw-2862	1010	40	costs	cost	NOUN
taxlaw-2862	1010	41	and	and	CCONJ
taxlaw-2862	1010	42	vat	vat	NOUN
taxlaw-2862	1010	43	registration	registration	NOUN
taxlaw-2862	1010	44	,	,	PUNCT
taxlaw-2862	1010	45	voluntary	voluntary	ADJ
taxlaw-2862	1010	46	registration	registration	NOUN
taxlaw-2862	1010	47	both	both	PRON
taxlaw-2862	1010	48	promotes	promote	VERB
taxlaw-2862	1010	49	production	production	NOUN
taxlaw-2862	1010	50	efficiency	efficiency	NOUN
taxlaw-2862	1010	51	and	and	CCONJ
taxlaw-2862	1010	52	undercuts	undercut	VERB
taxlaw-2862	1010	53	competitive	competitive	ADJ
taxlaw-2862	1010	54	fairness	fairness	NOUN
taxlaw-2862	1010	55	objections	objection	NOUN
taxlaw-2862	1010	56	to	to	ADP
taxlaw-2862	1010	57	registration	registration	NOUN
taxlaw-2862	1010	58	thresholds	threshold	NOUN
taxlaw-2862	1010	59	.	.	PUNCT
taxlaw-2862	1011	1	in	in	ADP
taxlaw-2862	1011	2	short	short	ADJ
taxlaw-2862	1011	3	,	,	PUNCT
taxlaw-2862	1011	4	a	a	DET
taxlaw-2862	1011	5	wellfunctioning	wellfunctione	VERB
taxlaw-2862	1011	6	voluntary	voluntary	ADJ
taxlaw-2862	1011	7	registration	registration	NOUN
taxlaw-2862	1011	8	threshold	threshold	NOUN
taxlaw-2862	1011	9	offers	offer	VERB
taxlaw-2862	1011	10	an	an	DET
taxlaw-2862	1011	11	elegant	elegant	ADJ
taxlaw-2862	1011	12	way	way	NOUN
taxlaw-2862	1011	13	to	to	PART
taxlaw-2862	1011	14	address	address	VERB
taxlaw-2862	1011	15	some	some	PRON
taxlaw-2862	1011	16	of	of	ADP
taxlaw-2862	1011	17	the	the	DET
taxlaw-2862	1011	18	perceived	perceive	VERB
taxlaw-2862	1011	19	inequities	inequity	NOUN
taxlaw-2862	1011	20	of	of	ADP
taxlaw-2862	1011	21	having	have	VERB
taxlaw-2862	1011	22	any	any	DET
taxlaw-2862	1011	23	threshold	threshold	NOUN
taxlaw-2862	1011	24	at	at	ADV
taxlaw-2862	1011	25	all	all	ADV
taxlaw-2862	1011	26	.	.	PUNCT
taxlaw-2862	1012	1	but	but	CCONJ
taxlaw-2862	1012	2	what	what	PRON
taxlaw-2862	1012	3	about	about	ADP
taxlaw-2862	1012	4	voluntary	voluntary	ADJ
taxlaw-2862	1012	5	registration	registration	NOUN
taxlaw-2862	1012	6	’s	’s	PART
taxlaw-2862	1012	7	impact	impact	NOUN
taxlaw-2862	1012	8	on	on	ADP
taxlaw-2862	1012	9	the	the	DET
taxlaw-2862	1012	10	competitive	competitive	ADJ
taxlaw-2862	1012	11	fairness	fairness	NOUN
taxlaw-2862	1012	12	of	of	ADP
taxlaw-2862	1012	13	higher	high	ADJ
taxlaw-2862	1012	14	vat	vat	NOUN
taxlaw-2862	1012	15	thresholds	threshold	NOUN
taxlaw-2862	1012	16	?	?	PUNCT
taxlaw-2862	1013	1	voluntary	voluntary	ADJ
taxlaw-2862	1013	2	registration	registration	NOUN
taxlaw-2862	1013	3	is	be	AUX
taxlaw-2862	1013	4	especially	especially	ADV
taxlaw-2862	1013	5	advantageous	advantageous	ADJ
taxlaw-2862	1013	6	in	in	ADP
taxlaw-2862	1013	7	the	the	DET
taxlaw-2862	1013	8	context	context	NOUN
taxlaw-2862	1013	9	of	of	ADP
taxlaw-2862	1013	10	higher	high	ADJ
taxlaw-2862	1013	11	rather	rather	ADV
taxlaw-2862	1013	12	than	than	ADP
taxlaw-2862	1013	13	lower	low	ADJ
taxlaw-2862	1013	14	thresholds	threshold	NOUN
taxlaw-2862	1013	15	.	.	PUNCT
taxlaw-2862	1014	1	this	this	PRON
taxlaw-2862	1014	2	is	be	AUX
taxlaw-2862	1014	3	because	because	SCONJ
taxlaw-2862	1014	4	the	the	PRON
taxlaw-2862	1014	5	higher	high	ADJ
taxlaw-2862	1014	6	the	the	DET
taxlaw-2862	1014	7	threshold	threshold	NOUN
taxlaw-2862	1014	8	,	,	PUNCT
taxlaw-2862	1014	9	the	the	PRON
taxlaw-2862	1014	10	higher	high	ADJ
taxlaw-2862	1014	11	the	the	DET
taxlaw-2862	1014	12	likelihood	likelihood	NOUN
taxlaw-2862	1014	13	of	of	ADP
taxlaw-2862	1014	14	voluntary	voluntary	ADJ
taxlaw-2862	1014	15	registration	registration	NOUN
taxlaw-2862	1014	16	.	.	PUNCT
taxlaw-2862	1015	1	first	first	ADJ
taxlaw-2862	1015	2	,	,	PUNCT
taxlaw-2862	1015	3	larger	large	ADJ
taxlaw-2862	1015	4	firms	firm	NOUN
taxlaw-2862	1015	5	are	be	AUX
taxlaw-2862	1015	6	more	more	ADV
taxlaw-2862	1015	7	likely	likely	ADJ
taxlaw-2862	1015	8	to	to	PART
taxlaw-2862	1015	9	be	be	AUX
taxlaw-2862	1015	10	part	part	NOUN
taxlaw-2862	1015	11	of	of	ADP
taxlaw-2862	1015	12	formal	formal	ADJ
taxlaw-2862	1015	13	supply	supply	NOUN
taxlaw-2862	1015	14	chains	chain	NOUN
taxlaw-2862	1015	15	and	and	CCONJ
taxlaw-2862	1015	16	thus	thus	ADV
taxlaw-2862	1015	17	can	can	AUX
taxlaw-2862	1015	18	benefit	benefit	VERB
taxlaw-2862	1015	19	from	from	ADP
taxlaw-2862	1015	20	at	at	ADV
taxlaw-2862	1015	21	least	least	ADJ
taxlaw-2862	1015	22	one	one	NUM
taxlaw-2862	1015	23	of	of	ADP
taxlaw-2862	1015	24	the	the	DET
taxlaw-2862	1015	25	customer	customer	NOUN
taxlaw-2862	1015	26	or	or	CCONJ
taxlaw-2862	1015	27	input	input	NOUN
taxlaw-2862	1015	28	channels	channel	NOUN
taxlaw-2862	1015	29	,	,	PUNCT
taxlaw-2862	1015	30	and	and	CCONJ
taxlaw-2862	1015	31	often	often	ADV
taxlaw-2862	1015	32	both	both	PRON
taxlaw-2862	1015	33	.	.	PUNCT
taxlaw-2862	1016	1	this	this	DET
taxlaw-2862	1016	2	benefit	benefit	NOUN
taxlaw-2862	1016	3	is	be	AUX
taxlaw-2862	1016	4	likely	likely	ADJ
taxlaw-2862	1016	5	to	to	PART
taxlaw-2862	1016	6	rise	rise	VERB
taxlaw-2862	1016	7	in	in	ADP
taxlaw-2862	1016	8	revenues	revenue	NOUN
taxlaw-2862	1016	9	—	—	PUNCT
taxlaw-2862	1016	10	both	both	CCONJ
taxlaw-2862	1016	11	with	with	ADP
taxlaw-2862	1016	12	respect	respect	NOUN
taxlaw-2862	1016	13	to	to	ADP
taxlaw-2862	1016	14	the	the	DET
taxlaw-2862	1016	15	customer	customer	NOUN
taxlaw-2862	1016	16	channel	channel	NOUN
taxlaw-2862	1016	17	(	(	PUNCT
taxlaw-2862	1016	18	because	because	SCONJ
taxlaw-2862	1016	19	revenues	revenue	NOUN
taxlaw-2862	1016	20	come	come	VERB
taxlaw-2862	1016	21	from	from	ADP
taxlaw-2862	1016	22	sales	sale	NOUN
taxlaw-2862	1016	23	to	to	ADP
taxlaw-2862	1016	24	customers	customer	NOUN
taxlaw-2862	1016	25	)	)	PUNCT
taxlaw-2862	1016	26	but	but	CCONJ
taxlaw-2862	1016	27	also	also	ADV
taxlaw-2862	1016	28	with	with	ADP
taxlaw-2862	1016	29	respect	respect	NOUN
taxlaw-2862	1016	30	to	to	ADP
taxlaw-2862	1016	31	the	the	DET
taxlaw-2862	1016	32	input	input	NOUN
taxlaw-2862	1016	33	channel	channel	NOUN
taxlaw-2862	1016	34	(	(	PUNCT
taxlaw-2862	1016	35	because	because	SCONJ
taxlaw-2862	1016	36	more	more	ADJ
taxlaw-2862	1016	37	taxable	taxable	ADJ
taxlaw-2862	1016	38	inputs	input	NOUN
taxlaw-2862	1016	39	will	will	AUX
taxlaw-2862	1016	40	be	be	AUX
taxlaw-2862	1016	41	needed	need	VERB
taxlaw-2862	1016	42	to	to	PART
taxlaw-2862	1016	43	meet	meet	VERB
taxlaw-2862	1016	44	rising	rise	VERB
taxlaw-2862	1016	45	demand	demand	NOUN
taxlaw-2862	1016	46	for	for	ADP
taxlaw-2862	1016	47	sales	sale	NOUN
taxlaw-2862	1016	48	)	)	PUNCT
taxlaw-2862	1016	49	.	.	PUNCT
taxlaw-2862	1017	1	in	in	ADP
taxlaw-2862	1017	2	contrast	contrast	NOUN
taxlaw-2862	1017	3	,	,	PUNCT
taxlaw-2862	1017	4	as	as	SCONJ
taxlaw-2862	1017	5	we	we	PRON
taxlaw-2862	1017	6	have	have	AUX
taxlaw-2862	1017	7	seen	see	VERB
taxlaw-2862	1017	8	,	,	PUNCT
taxlaw-2862	1017	9	compliance	compliance	NOUN
taxlaw-2862	1017	10	costs	cost	NOUN
taxlaw-2862	1017	11	typically	typically	ADV
taxlaw-2862	1017	12	fall	fall	VERB
taxlaw-2862	1017	13	relative	relative	ADJ
taxlaw-2862	1017	14	to	to	ADP
taxlaw-2862	1017	15	revenues	revenue	NOUN
taxlaw-2862	1017	16	as	as	SCONJ
taxlaw-2862	1017	17	a	a	DET
taxlaw-2862	1017	18	firm	firm	NOUN
taxlaw-2862	1017	19	grows	grow	VERB
taxlaw-2862	1017	20	larger	large	ADJ
taxlaw-2862	1017	21	.	.	PUNCT
taxlaw-2862	1018	1	indeed	indeed	ADV
taxlaw-2862	1018	2	,	,	PUNCT
taxlaw-2862	1018	3	liu	liu	PROPN
taxlaw-2862	1018	4	and	and	CCONJ
taxlaw-2862	1018	5	lockwood	lockwood	PROPN
taxlaw-2862	1018	6	’s	’s	PART
taxlaw-2862	1018	7	recent	recent	ADJ
taxlaw-2862	1018	8	research	research	NOUN
taxlaw-2862	1018	9	on	on	ADP
taxlaw-2862	1018	10	formality	formality	NOUN
taxlaw-2862	1018	11	chain	chain	NOUN
taxlaw-2862	1018	12	effects	effect	NOUN
taxlaw-2862	1018	13	using	use	VERB
taxlaw-2862	1018	14	data	datum	NOUN
taxlaw-2862	1018	15	from	from	ADP
taxlaw-2862	1018	16	the	the	DET
taxlaw-2862	1018	17	uk	uk	PROPN
taxlaw-2862	1018	18	vat	vat	NOUN
taxlaw-2862	1018	19	bears	bear	VERB
taxlaw-2862	1018	20	out	out	ADP
taxlaw-2862	1018	21	this	this	DET
taxlaw-2862	1018	22	association	association	NOUN
taxlaw-2862	1018	23	between	between	ADP
taxlaw-2862	1018	24	higher	high	ADJ
taxlaw-2862	1018	25	thresholds	threshold	NOUN
taxlaw-2862	1018	26	and	and	CCONJ
taxlaw-2862	1018	27	voluntary	voluntary	ADJ
taxlaw-2862	1018	28	registration	registration	NOUN
taxlaw-2862	1018	29	.	.	PUNCT
taxlaw-2862	1019	1	the	the	DET
taxlaw-2862	1019	2	uk	uk	PROPN
taxlaw-2862	1019	3	vat	vat	NOUN
taxlaw-2862	1019	4	has	have	VERB
taxlaw-2862	1019	5	a	a	DET
taxlaw-2862	1019	6	high	high	ADJ
taxlaw-2862	1019	7	annually	annually	ADV
taxlaw-2862	1019	8	-	-	PUNCT
taxlaw-2862	1019	9	indexed	index	VERB
taxlaw-2862	1019	10	registration	registration	NOUN
taxlaw-2862	1019	11	threshold	threshold	NOUN
taxlaw-2862	1019	12	(	(	PUNCT
taxlaw-2862	1019	13	currently	currently	ADV
taxlaw-2862	1019	14	£	£	SYM
taxlaw-2862	1019	15	85,000	85,000	NUM
taxlaw-2862	1019	16	)	)	PUNCT
taxlaw-2862	1019	17	.	.	PUNCT
taxlaw-2862	1020	1	at	at	ADP
taxlaw-2862	1020	2	this	this	DET
taxlaw-2862	1020	3	threshold	threshold	NOUN
taxlaw-2862	1020	4	,	,	PUNCT
taxlaw-2862	1020	5	35	35	NUM
taxlaw-2862	1020	6	percent	percent	NOUN
taxlaw-2862	1020	7	of	of	ADP
taxlaw-2862	1020	8	uk	uk	PROPN
taxlaw-2862	1020	9	vat	vat	NOUN
taxlaw-2862	1020	10	registrants	registrant	NOUN
taxlaw-2862	1020	11	have	have	VERB
taxlaw-2862	1020	12	revenues	revenue	NOUN
taxlaw-2862	1020	13	below	below	ADP
taxlaw-2862	1020	14	the	the	DET
taxlaw-2862	1020	15	threshold.244	threshold.244	NOUN
taxlaw-2862	1020	16	of	of	ADP
taxlaw-2862	1020	17	those	those	DET
taxlaw-2862	1020	18	businesses	business	NOUN
taxlaw-2862	1020	19	,	,	PUNCT
taxlaw-2862	1020	20	over	over	ADP
taxlaw-2862	1020	21	40	40	NUM
taxlaw-2862	1020	22	percent	percent	NOUN
taxlaw-2862	1020	23	voluntarily	voluntarily	ADV
taxlaw-2862	1020	24	register.245	register.245	NOUN
taxlaw-2862	1020	25	in	in	ADP
taxlaw-2862	1020	26	sum	sum	NOUN
taxlaw-2862	1020	27	,	,	PUNCT
taxlaw-2862	1020	28	voluntary	voluntary	ADJ
taxlaw-2862	1020	29	registration	registration	NOUN
taxlaw-2862	1020	30	with	with	ADP
taxlaw-2862	1020	31	a	a	DET
taxlaw-2862	1020	32	high	high	ADJ
taxlaw-2862	1020	33	threshold	threshold	NOUN
taxlaw-2862	1020	34	allows	allow	VERB
taxlaw-2862	1020	35	the	the	DET
taxlaw-2862	1020	36	vat	vat	NOUN
taxlaw-2862	1020	37	to	to	PART
taxlaw-2862	1020	38	be	be	AUX
taxlaw-2862	1020	39	better	well	ADV
taxlaw-2862	1020	40	tailored	tailor	VERB
taxlaw-2862	1020	41	across	across	ADP
taxlaw-2862	1020	42	firms	firm	NOUN
taxlaw-2862	1020	43	with	with	ADP
taxlaw-2862	1020	44	similar	similar	ADJ
taxlaw-2862	1020	45	revenues	revenue	NOUN
taxlaw-2862	1020	46	but	but	CCONJ
taxlaw-2862	1020	47	varying	vary	VERB
taxlaw-2862	1020	48	costs	cost	NOUN
taxlaw-2862	1020	49	or	or	CCONJ
taxlaw-2862	1020	50	benefits	benefit	NOUN
taxlaw-2862	1020	51	of	of	ADP
taxlaw-2862	1020	52	registration	registration	NOUN
taxlaw-2862	1020	53	.	.	PUNCT
taxlaw-2862	1021	1	v.	v.	ADP
taxlaw-2862	1021	2	conclusion	conclusion	NOUN
taxlaw-2862	1021	3	this	this	DET
taxlaw-2862	1021	4	article	article	NOUN
taxlaw-2862	1021	5	relies	rely	VERB
taxlaw-2862	1021	6	on	on	ADP
taxlaw-2862	1021	7	the	the	DET
taxlaw-2862	1021	8	leading	lead	VERB
taxlaw-2862	1021	9	microeconomic	microeconomic	ADJ
taxlaw-2862	1021	10	model	model	NOUN
taxlaw-2862	1021	11	of	of	ADP
taxlaw-2862	1021	12	small	small	ADJ
taxlaw-2862	1021	13	-	-	PUNCT
taxlaw-2862	1021	14	firm	firm	ADJ
taxlaw-2862	1021	15	vat	vat	NOUN
taxlaw-2862	1021	16	compliance	compliance	NOUN
taxlaw-2862	1021	17	and	and	CCONJ
taxlaw-2862	1021	18	subsequent	subsequent	ADJ
taxlaw-2862	1021	19	literature	literature	NOUN
taxlaw-2862	1021	20	to	to	PART
taxlaw-2862	1021	21	summarize	summarize	VERB
taxlaw-2862	1021	22	the	the	DET
taxlaw-2862	1021	23	efficiency	efficiency	NOUN
taxlaw-2862	1021	24	case	case	NOUN
taxlaw-2862	1021	25	for	for	ADP
taxlaw-2862	1021	26	higher	high	ADJ
taxlaw-2862	1021	27	vat	vat	NOUN
taxlaw-2862	1021	28	243	243	NUM
taxlaw-2862	1021	29	see	see	NOUN
taxlaw-2862	1021	30	gendron	gendron	NOUN
taxlaw-2862	1021	31	,	,	PUNCT
taxlaw-2862	1021	32	supra	supra	PROPN
taxlaw-2862	1021	33	note	note	PROPN
taxlaw-2862	1021	34	38	38	NUM
taxlaw-2862	1021	35	,	,	PUNCT
taxlaw-2862	1021	36	at	at	ADP
taxlaw-2862	1021	37	267	267	NUM
taxlaw-2862	1021	38	(	(	PUNCT
taxlaw-2862	1021	39	noting	note	VERB
taxlaw-2862	1021	40	that	that	SCONJ
taxlaw-2862	1021	41	voluntary	voluntary	ADJ
taxlaw-2862	1021	42	registration	registration	NOUN
taxlaw-2862	1021	43	can	can	AUX
taxlaw-2862	1021	44	act	act	VERB
taxlaw-2862	1021	45	as	as	ADP
taxlaw-2862	1021	46	a	a	DET
taxlaw-2862	1021	47	signal	signal	NOUN
taxlaw-2862	1021	48	to	to	ADP
taxlaw-2862	1021	49	clients	client	NOUN
taxlaw-2862	1021	50	that	that	SCONJ
taxlaw-2862	1021	51	it	it	PRON
taxlaw-2862	1021	52	runs	run	VERB
taxlaw-2862	1021	53	a	a	DET
taxlaw-2862	1021	54	legitimate	legitimate	ADJ
taxlaw-2862	1021	55	and	and	CCONJ
taxlaw-2862	1021	56	reputable	reputable	ADJ
taxlaw-2862	1021	57	business	business	NOUN
taxlaw-2862	1021	58	)	)	PUNCT
taxlaw-2862	1021	59	.	.	PUNCT
taxlaw-2862	1022	1	244	244	NUM
taxlaw-2862	1022	2	see	see	VERB
taxlaw-2862	1022	3	liu	liu	PROPN
taxlaw-2862	1022	4	&	&	CCONJ
taxlaw-2862	1022	5	lockwood	lockwood	PROPN
taxlaw-2862	1022	6	,	,	PUNCT
taxlaw-2862	1022	7	supra	supra	PROPN
taxlaw-2862	1022	8	note	note	NOUN
taxlaw-2862	1022	9	32	32	NUM
taxlaw-2862	1022	10	,	,	PUNCT
taxlaw-2862	1022	11	at	at	ADP
taxlaw-2862	1022	12	3	3	NUM
taxlaw-2862	1022	13	.	.	PUNCT
taxlaw-2862	1023	1	some	some	PRON
taxlaw-2862	1023	2	of	of	ADP
taxlaw-2862	1023	3	those	those	PRON
taxlaw-2862	1023	4	with	with	ADP
taxlaw-2862	1023	5	revenues	revenue	NOUN
taxlaw-2862	1023	6	less	less	ADJ
taxlaw-2862	1023	7	than	than	SCONJ
taxlaw-2862	1023	8	the	the	DET
taxlaw-2862	1023	9	threshold	threshold	NOUN
taxlaw-2862	1023	10	may	may	AUX
taxlaw-2862	1023	11	have	have	AUX
taxlaw-2862	1023	12	been	be	AUX
taxlaw-2862	1023	13	required	require	VERB
taxlaw-2862	1023	14	to	to	PART
taxlaw-2862	1023	15	register	register	VERB
taxlaw-2862	1023	16	in	in	ADP
taxlaw-2862	1023	17	a	a	DET
taxlaw-2862	1023	18	prior	prior	ADJ
taxlaw-2862	1023	19	year	year	NOUN
taxlaw-2862	1023	20	and	and	CCONJ
taxlaw-2862	1023	21	simply	simply	ADV
taxlaw-2862	1023	22	did	do	AUX
taxlaw-2862	1023	23	not	not	PART
taxlaw-2862	1023	24	de	de	VERB
taxlaw-2862	1023	25	-	-	NOUN
taxlaw-2862	1023	26	register	register	VERB
taxlaw-2862	1023	27	;	;	PUNCT
taxlaw-2862	1023	28	for	for	ADP
taxlaw-2862	1023	29	this	this	DET
taxlaw-2862	1023	30	reason	reason	NOUN
taxlaw-2862	1023	31	,	,	PUNCT
taxlaw-2862	1023	32	proportion	proportion	NOUN
taxlaw-2862	1023	33	of	of	ADP
taxlaw-2862	1023	34	registrants	registrant	NOUN
taxlaw-2862	1023	35	with	with	ADP
taxlaw-2862	1023	36	revenues	revenue	NOUN
taxlaw-2862	1023	37	less	less	ADJ
taxlaw-2862	1023	38	than	than	SCONJ
taxlaw-2862	1023	39	the	the	DET
taxlaw-2862	1023	40	threshold	threshold	NOUN
taxlaw-2862	1023	41	is	be	AUX
taxlaw-2862	1023	42	likely	likely	ADJ
taxlaw-2862	1023	43	to	to	PART
taxlaw-2862	1023	44	overstate	overstate	VERB
taxlaw-2862	1023	45	the	the	DET
taxlaw-2862	1023	46	rate	rate	NOUN
taxlaw-2862	1023	47	of	of	ADP
taxlaw-2862	1023	48	voluntary	voluntary	ADJ
taxlaw-2862	1023	49	registration	registration	NOUN
taxlaw-2862	1023	50	.	.	PUNCT
taxlaw-2862	1024	1	245	245	NUM
taxlaw-2862	1024	2	see	see	VERB
taxlaw-2862	1024	3	bain	bain	PROPN
taxlaw-2862	1024	4	et	et	PROPN
taxlaw-2862	1024	5	al	al	PROPN
taxlaw-2862	1024	6	.	.	PROPN
taxlaw-2862	1024	7	,	,	PUNCT
taxlaw-2862	1024	8	supra	supra	PROPN
taxlaw-2862	1024	9	note	note	NOUN
taxlaw-2862	1024	10	215	215	NUM
taxlaw-2862	1024	11	,	,	PUNCT
taxlaw-2862	1024	12	at	at	ADP
taxlaw-2862	1024	13	167	167	NUM
taxlaw-2862	1024	14	.	.	PUNCT
taxlaw-2862	1024	15	2018	2018	NUM
taxlaw-2862	1024	16	]	]	PUNCT
taxlaw-2862	1024	17	on	on	ADP
taxlaw-2862	1024	18	the	the	DET
taxlaw-2862	1024	19	threshold	threshold	NOUN
taxlaw-2862	1024	20	:	:	PUNCT
taxlaw-2862	1024	21	smallness	smallness	NOUN
taxlaw-2862	1024	22	and	and	CCONJ
taxlaw-2862	1024	23	the	the	DET
taxlaw-2862	1024	24	value	value	NOUN
taxlaw-2862	1024	25	-	-	PUNCT
taxlaw-2862	1024	26	added	add	VERB
taxlaw-2862	1024	27	tax	tax	NOUN
taxlaw-2862	1024	28	227	227	NUM
taxlaw-2862	1024	29	registration	registration	NOUN
taxlaw-2862	1024	30	thresholds	threshold	NOUN
taxlaw-2862	1024	31	.	.	PUNCT
taxlaw-2862	1025	1	it	it	PRON
taxlaw-2862	1025	2	then	then	ADV
taxlaw-2862	1025	3	moves	move	VERB
taxlaw-2862	1025	4	beyond	beyond	ADP
taxlaw-2862	1025	5	the	the	DET
taxlaw-2862	1025	6	territory	territory	NOUN
taxlaw-2862	1025	7	of	of	ADP
taxlaw-2862	1025	8	economists	economist	NOUN
taxlaw-2862	1025	9	to	to	ADP
taxlaw-2862	1025	10	addresses	address	NOUN
taxlaw-2862	1025	11	a	a	DET
taxlaw-2862	1025	12	key	key	ADJ
taxlaw-2862	1025	13	consideration	consideration	NOUN
taxlaw-2862	1025	14	in	in	ADP
taxlaw-2862	1025	15	threshold	threshold	NOUN
taxlaw-2862	1025	16	-	-	PUNCT
taxlaw-2862	1025	17	setting	setting	NOUN
taxlaw-2862	1025	18	that	that	PRON
taxlaw-2862	1025	19	has	have	AUX
taxlaw-2862	1025	20	received	receive	VERB
taxlaw-2862	1025	21	less	less	ADJ
taxlaw-2862	1025	22	academic	academic	ADJ
taxlaw-2862	1025	23	attention	attention	NOUN
taxlaw-2862	1025	24	:	:	PUNCT
taxlaw-2862	1025	25	fairness	fairness	NOUN
taxlaw-2862	1025	26	.	.	PUNCT
taxlaw-2862	1026	1	nearly	nearly	ADV
taxlaw-2862	1026	2	everywhere	everywhere	ADV
taxlaw-2862	1026	3	,	,	PUNCT
taxlaw-2862	1026	4	low	low	ADJ
taxlaw-2862	1026	5	thresholds	threshold	NOUN
taxlaw-2862	1026	6	are	be	AUX
taxlaw-2862	1026	7	known	know	VERB
taxlaw-2862	1026	8	to	to	PART
taxlaw-2862	1026	9	be	be	AUX
taxlaw-2862	1026	10	regressive	regressive	ADJ
taxlaw-2862	1026	11	at	at	ADP
taxlaw-2862	1026	12	the	the	DET
taxlaw-2862	1026	13	level	level	NOUN
taxlaw-2862	1026	14	of	of	ADP
taxlaw-2862	1026	15	the	the	DET
taxlaw-2862	1026	16	firm	firm	NOUN
taxlaw-2862	1026	17	:	:	PUNCT
taxlaw-2862	1026	18	numerous	numerous	ADJ
taxlaw-2862	1026	19	studies	study	NOUN
taxlaw-2862	1026	20	show	show	VERB
taxlaw-2862	1026	21	that	that	SCONJ
taxlaw-2862	1026	22	small	small	ADJ
taxlaw-2862	1026	23	firms	firm	NOUN
taxlaw-2862	1026	24	face	face	VERB
taxlaw-2862	1026	25	high	high	ADJ
taxlaw-2862	1026	26	vat	vat	NOUN
taxlaw-2862	1026	27	compliance	compliance	NOUN
taxlaw-2862	1026	28	burdens	burden	NOUN
taxlaw-2862	1026	29	relative	relative	ADJ
taxlaw-2862	1026	30	to	to	ADP
taxlaw-2862	1026	31	their	their	PRON
taxlaw-2862	1026	32	revenues	revenue	NOUN
taxlaw-2862	1026	33	.	.	PUNCT
taxlaw-2862	1027	1	to	to	ADP
taxlaw-2862	1027	2	the	the	DET
taxlaw-2862	1027	3	extent	extent	NOUN
taxlaw-2862	1027	4	that	that	SCONJ
taxlaw-2862	1027	5	smaller	small	ADJ
taxlaw-2862	1027	6	firms	firm	NOUN
taxlaw-2862	1027	7	are	be	AUX
taxlaw-2862	1027	8	associated	associate	VERB
taxlaw-2862	1027	9	with	with	ADP
taxlaw-2862	1027	10	lower	low	ADJ
taxlaw-2862	1027	11	-	-	PUNCT
taxlaw-2862	1027	12	income	income	NOUN
taxlaw-2862	1027	13	entrepreneurs	entrepreneur	NOUN
taxlaw-2862	1027	14	or	or	CCONJ
taxlaw-2862	1027	15	sell	sell	VERB
taxlaw-2862	1027	16	to	to	ADP
taxlaw-2862	1027	17	lower	low	ADJ
taxlaw-2862	1027	18	-	-	PUNCT
taxlaw-2862	1027	19	income	income	NOUN
taxlaw-2862	1027	20	customers	customer	NOUN
taxlaw-2862	1027	21	,	,	PUNCT
taxlaw-2862	1027	22	reducing	reduce	VERB
taxlaw-2862	1027	23	compliance	compliance	NOUN
taxlaw-2862	1027	24	costs	cost	NOUN
taxlaw-2862	1027	25	by	by	ADP
taxlaw-2862	1027	26	raising	raise	VERB
taxlaw-2862	1027	27	the	the	DET
taxlaw-2862	1027	28	registration	registration	NOUN
taxlaw-2862	1027	29	threshold	threshold	NOUN
taxlaw-2862	1027	30	has	have	VERB
taxlaw-2862	1027	31	progressive	progressive	ADJ
taxlaw-2862	1027	32	equity	equity	NOUN
taxlaw-2862	1027	33	implications	implication	NOUN
taxlaw-2862	1027	34	.	.	PUNCT
taxlaw-2862	1028	1	competitive	competitive	ADJ
taxlaw-2862	1028	2	fairness	fairness	NOUN
taxlaw-2862	1028	3	objections	objection	NOUN
taxlaw-2862	1028	4	from	from	ADP
taxlaw-2862	1028	5	larger	large	ADJ
taxlaw-2862	1028	6	and	and	CCONJ
taxlaw-2862	1028	7	often	often	ADV
taxlaw-2862	1028	8	more	more	ADV
taxlaw-2862	1028	9	politically	politically	ADV
taxlaw-2862	1028	10	influential	influential	ADJ
taxlaw-2862	1028	11	businesses	business	NOUN
taxlaw-2862	1028	12	often	often	ADV
taxlaw-2862	1028	13	represent	represent	VERB
taxlaw-2862	1028	14	a	a	DET
taxlaw-2862	1028	15	sticking	sticking	NOUN
taxlaw-2862	1028	16	point	point	NOUN
taxlaw-2862	1028	17	in	in	ADP
taxlaw-2862	1028	18	debates	debate	NOUN
taxlaw-2862	1028	19	about	about	ADP
taxlaw-2862	1028	20	higher	high	ADJ
taxlaw-2862	1028	21	thresholds	threshold	NOUN
taxlaw-2862	1028	22	:	:	PUNCT
taxlaw-2862	1028	23	the	the	DET
taxlaw-2862	1028	24	appearance	appearance	NOUN
taxlaw-2862	1028	25	of	of	ADP
taxlaw-2862	1028	26	tax	tax	NOUN
taxlaw-2862	1028	27	discrimination	discrimination	NOUN
taxlaw-2862	1028	28	among	among	ADP
taxlaw-2862	1028	29	bigger	big	ADJ
taxlaw-2862	1028	30	businesses	business	NOUN
taxlaw-2862	1028	31	can	can	AUX
taxlaw-2862	1028	32	risk	risk	VERB
taxlaw-2862	1028	33	undermining	undermine	VERB
taxlaw-2862	1028	34	the	the	DET
taxlaw-2862	1028	35	very	very	ADJ
taxlaw-2862	1028	36	coalition	coalition	NOUN
taxlaw-2862	1028	37	that	that	PRON
taxlaw-2862	1028	38	supported	support	VERB
taxlaw-2862	1028	39	the	the	DET
taxlaw-2862	1028	40	need	need	NOUN
taxlaw-2862	1028	41	for	for	ADP
taxlaw-2862	1028	42	a	a	DET
taxlaw-2862	1028	43	vat	vat	NOUN
taxlaw-2862	1028	44	in	in	ADP
taxlaw-2862	1028	45	the	the	DET
taxlaw-2862	1028	46	first	first	ADJ
taxlaw-2862	1028	47	instance	instance	NOUN
taxlaw-2862	1028	48	.	.	PUNCT
taxlaw-2862	1029	1	this	this	DET
taxlaw-2862	1029	2	article	article	NOUN
taxlaw-2862	1029	3	presents	present	VERB
taxlaw-2862	1029	4	two	two	NUM
taxlaw-2862	1029	5	responses	response	NOUN
taxlaw-2862	1029	6	to	to	ADP
taxlaw-2862	1029	7	such	such	ADJ
taxlaw-2862	1029	8	objections	objection	NOUN
taxlaw-2862	1029	9	.	.	PUNCT
taxlaw-2862	1030	1	first	first	ADV
taxlaw-2862	1030	2	,	,	PUNCT
taxlaw-2862	1030	3	setting	set	VERB
taxlaw-2862	1030	4	the	the	DET
taxlaw-2862	1030	5	threshold	threshold	NOUN
taxlaw-2862	1030	6	higher	high	ADJ
taxlaw-2862	1030	7	rather	rather	ADV
taxlaw-2862	1030	8	than	than	ADP
taxlaw-2862	1030	9	lower	low	ADJ
taxlaw-2862	1030	10	minimizes	minimize	VERB
taxlaw-2862	1030	11	the	the	DET
taxlaw-2862	1030	12	number	number	NOUN
taxlaw-2862	1030	13	of	of	ADP
taxlaw-2862	1030	14	similar	similar	ADJ
taxlaw-2862	1030	15	firms	firm	NOUN
taxlaw-2862	1030	16	that	that	PRON
taxlaw-2862	1030	17	are	be	AUX
taxlaw-2862	1030	18	affected	affect	VERB
taxlaw-2862	1030	19	inequitably	inequitably	ADV
taxlaw-2862	1030	20	by	by	ADP
taxlaw-2862	1030	21	the	the	DET
taxlaw-2862	1030	22	threshold	threshold	NOUN
taxlaw-2862	1030	23	.	.	PUNCT
taxlaw-2862	1031	1	second	second	ADJ
taxlaw-2862	1031	2	,	,	PUNCT
taxlaw-2862	1031	3	the	the	DET
taxlaw-2862	1031	4	presence	presence	NOUN
taxlaw-2862	1031	5	of	of	ADP
taxlaw-2862	1031	6	an	an	DET
taxlaw-2862	1031	7	election	election	NOUN
taxlaw-2862	1031	8	that	that	PRON
taxlaw-2862	1031	9	allows	allow	VERB
taxlaw-2862	1031	10	small	small	ADJ
taxlaw-2862	1031	11	firms	firm	NOUN
taxlaw-2862	1031	12	to	to	PART
taxlaw-2862	1031	13	voluntarily	voluntarily	ADV
taxlaw-2862	1031	14	register	register	VERB
taxlaw-2862	1031	15	facilitates	facilitate	VERB
taxlaw-2862	1031	16	a	a	DET
taxlaw-2862	1031	17	more	more	ADV
taxlaw-2862	1031	18	equitable	equitable	ADJ
taxlaw-2862	1031	19	“	"	PUNCT
taxlaw-2862	1031	20	matching	matching	NOUN
taxlaw-2862	1031	21	”	"	PUNCT
taxlaw-2862	1031	22	of	of	ADP
taxlaw-2862	1031	23	registration	registration	NOUN
taxlaw-2862	1031	24	with	with	ADP
taxlaw-2862	1031	25	firms	firm	NOUN
taxlaw-2862	1031	26	that	that	PRON
taxlaw-2862	1031	27	would	would	AUX
taxlaw-2862	1031	28	benefit	benefit	VERB
taxlaw-2862	1031	29	from	from	ADP
taxlaw-2862	1031	30	registration	registration	NOUN
taxlaw-2862	1031	31	on	on	ADP
taxlaw-2862	1031	32	a	a	DET
taxlaw-2862	1031	33	characteristic	characteristic	ADJ
taxlaw-2862	1031	34	other	other	ADJ
taxlaw-2862	1031	35	than	than	ADP
taxlaw-2862	1031	36	annual	annual	ADJ
taxlaw-2862	1031	37	revenue	revenue	NOUN
taxlaw-2862	1031	38	:	:	PUNCT
taxlaw-2862	1031	39	firms	firm	NOUN
taxlaw-2862	1031	40	with	with	ADP
taxlaw-2862	1031	41	low	low	ADJ
taxlaw-2862	1031	42	costs	cost	NOUN
taxlaw-2862	1031	43	or	or	CCONJ
taxlaw-2862	1031	44	high	high	ADJ
taxlaw-2862	1031	45	benefits	benefit	NOUN
taxlaw-2862	1031	46	(	(	PUNCT
taxlaw-2862	1031	47	or	or	CCONJ
taxlaw-2862	1031	48	both	both	PRON
taxlaw-2862	1031	49	)	)	PUNCT
taxlaw-2862	1031	50	will	will	AUX
taxlaw-2862	1031	51	be	be	AUX
taxlaw-2862	1031	52	most	most	ADV
taxlaw-2862	1031	53	likely	likely	ADJ
taxlaw-2862	1031	54	to	to	PART
taxlaw-2862	1031	55	voluntarily	voluntarily	ADV
taxlaw-2862	1031	56	register	register	VERB
taxlaw-2862	1031	57	.	.	PUNCT
taxlaw-2862	1032	1	thus	thus	ADV
taxlaw-2862	1032	2	,	,	PUNCT
taxlaw-2862	1032	3	the	the	DET
taxlaw-2862	1032	4	article	article	NOUN
taxlaw-2862	1032	5	’s	’s	PART
taxlaw-2862	1032	6	core	core	NOUN
taxlaw-2862	1032	7	argument	argument	NOUN
taxlaw-2862	1032	8	is	be	AUX
taxlaw-2862	1032	9	simple	simple	ADJ
taxlaw-2862	1032	10	:	:	PUNCT
taxlaw-2862	1032	11	under	under	ADP
taxlaw-2862	1032	12	certain	certain	ADJ
taxlaw-2862	1032	13	circumstances	circumstance	NOUN
taxlaw-2862	1032	14	,	,	PUNCT
taxlaw-2862	1032	15	high	high	ADJ
taxlaw-2862	1032	16	vat	vat	NOUN
taxlaw-2862	1032	17	thresholds	threshold	NOUN
taxlaw-2862	1032	18	can	can	AUX
taxlaw-2862	1032	19	occupy	occupy	VERB
taxlaw-2862	1032	20	the	the	DET
taxlaw-2862	1032	21	coveted	covet	VERB
taxlaw-2862	1032	22	policy	policy	NOUN
taxlaw-2862	1032	23	sweet	sweet	ADJ
taxlaw-2862	1032	24	spot	spot	NOUN
taxlaw-2862	1032	25	of	of	ADP
taxlaw-2862	1032	26	promoting	promote	VERB
taxlaw-2862	1032	27	fairness	fairness	NOUN
taxlaw-2862	1032	28	and	and	CCONJ
taxlaw-2862	1032	29	efficiency	efficiency	NOUN
taxlaw-2862	1032	30	simultaneously	simultaneously	ADV
taxlaw-2862	1032	31	.	.	PUNCT