id	sid	tid	token	lemma	pos
taxlaw-6840	1	1	microsoft	microsoft	PROPN
taxlaw-6840	1	2	word	word	NOUN
taxlaw-6840	1	3	fixing	fix	VERB
taxlaw-6840	1	4	five	five	NUM
taxlaw-6840	1	5	flaws	flaw	NOUN
taxlaw-6840	1	6	of	of	ADP
taxlaw-6840	1	7	the	the	DET
taxlaw-6840	1	8	tax	tax	NOUN
taxlaw-6840	1	9	cuts	cut	NOUN
taxlaw-6840	1	10	and	and	CCONJ
taxlaw-6840	1	11	jobs	job	NOUN
taxlaw-6840	1	12	act_print.docx	act_print.docx	ADP
taxlaw-6840	1	13	fixing	fix	VERB
taxlaw-6840	1	14	five	five	NUM
taxlaw-6840	1	15	flaws	flaw	NOUN
taxlaw-6840	1	16	of	of	ADP
taxlaw-6840	1	17	the	the	DET
taxlaw-6840	1	18	tax	tax	NOUN
taxlaw-6840	1	19	cuts	cut	NOUN
taxlaw-6840	1	20	and	and	CCONJ
taxlaw-6840	1	21	jobs	job	NOUN
taxlaw-6840	1	22	act	act	VERB
taxlaw-6840	1	23	kimberly	kimberly	PROPN
taxlaw-6840	1	24	a.	a.	PROPN
taxlaw-6840	1	25	clausing	clausing	PROPN
taxlaw-6840	1	26	*	*	PUNCT
taxlaw-6840	1	27	abstract	abstract	ADJ
taxlaw-6840	1	28	the	the	DET
taxlaw-6840	1	29	tax	tax	NOUN
taxlaw-6840	1	30	legislation	legislation	NOUN
taxlaw-6840	1	31	commonly	commonly	ADV
taxlaw-6840	1	32	referred	refer	VERB
taxlaw-6840	1	33	to	to	ADP
taxlaw-6840	1	34	as	as	ADP
taxlaw-6840	1	35	the	the	DET
taxlaw-6840	1	36	tax	tax	NOUN
taxlaw-6840	1	37	cuts	cut	NOUN
taxlaw-6840	1	38	and	and	CCONJ
taxlaw-6840	1	39	jobs	job	NOUN
taxlaw-6840	1	40	act	act	NOUN
taxlaw-6840	1	41	(	(	PUNCT
taxlaw-6840	1	42	public	public	ADJ
taxlaw-6840	1	43	law	law	NOUN
taxlaw-6840	1	44	115	115	NUM
taxlaw-6840	1	45	-	-	SYM
taxlaw-6840	1	46	97	97	NUM
taxlaw-6840	1	47	)	)	PUNCT
taxlaw-6840	1	48	came	come	VERB
taxlaw-6840	1	49	into	into	ADP
taxlaw-6840	1	50	effect	effect	NOUN
taxlaw-6840	1	51	in	in	ADP
taxlaw-6840	1	52	2018	2018	NUM
taxlaw-6840	1	53	.	.	PUNCT
taxlaw-6840	2	1	the	the	DET
taxlaw-6840	2	2	new	new	ADJ
taxlaw-6840	2	3	tax	tax	NOUN
taxlaw-6840	2	4	law	law	NOUN
taxlaw-6840	2	5	was	be	AUX
taxlaw-6840	2	6	flawed	flaw	VERB
taxlaw-6840	2	7	in	in	ADP
taxlaw-6840	2	8	five	five	NUM
taxlaw-6840	2	9	important	important	ADJ
taxlaw-6840	2	10	ways	way	NOUN
taxlaw-6840	2	11	.	.	PUNCT
taxlaw-6840	3	1	first	first	ADV
taxlaw-6840	3	2	,	,	PUNCT
taxlaw-6840	3	3	the	the	DET
taxlaw-6840	3	4	law	law	NOUN
taxlaw-6840	3	5	generates	generate	VERB
taxlaw-6840	3	6	large	large	ADJ
taxlaw-6840	3	7	deficits	deficit	NOUN
taxlaw-6840	3	8	that	that	PRON
taxlaw-6840	3	9	will	will	AUX
taxlaw-6840	3	10	reduce	reduce	VERB
taxlaw-6840	3	11	the	the	DET
taxlaw-6840	3	12	ability	ability	NOUN
taxlaw-6840	3	13	of	of	ADP
taxlaw-6840	3	14	the	the	DET
taxlaw-6840	3	15	government	government	NOUN
taxlaw-6840	3	16	to	to	PART
taxlaw-6840	3	17	fund	fund	VERB
taxlaw-6840	3	18	important	important	ADJ
taxlaw-6840	3	19	priorities	priority	NOUN
taxlaw-6840	3	20	in	in	ADP
taxlaw-6840	3	21	the	the	DET
taxlaw-6840	3	22	future	future	NOUN
taxlaw-6840	3	23	;	;	PUNCT
taxlaw-6840	3	24	these	these	DET
taxlaw-6840	3	25	deficits	deficit	NOUN
taxlaw-6840	3	26	also	also	ADV
taxlaw-6840	3	27	risk	risk	VERB
taxlaw-6840	3	28	justifying	justify	VERB
taxlaw-6840	3	29	a	a	DET
taxlaw-6840	3	30	more	more	ADV
taxlaw-6840	3	31	tepid	tepid	ADJ
taxlaw-6840	3	32	fiscal	fiscal	ADJ
taxlaw-6840	3	33	response	response	NOUN
taxlaw-6840	3	34	to	to	ADP
taxlaw-6840	3	35	the	the	DET
taxlaw-6840	3	36	next	next	ADJ
taxlaw-6840	3	37	recession	recession	NOUN
taxlaw-6840	3	38	.	.	PUNCT
taxlaw-6840	4	1	second	second	ADJ
taxlaw-6840	4	2	,	,	PUNCT
taxlaw-6840	4	3	after	after	ADP
taxlaw-6840	4	4	more	more	ADJ
taxlaw-6840	4	5	than	than	ADP
taxlaw-6840	4	6	35	35	NUM
taxlaw-6840	4	7	years	year	NOUN
taxlaw-6840	4	8	of	of	ADP
taxlaw-6840	4	9	increasing	increase	VERB
taxlaw-6840	4	10	income	income	NOUN
taxlaw-6840	4	11	inequality	inequality	NOUN
taxlaw-6840	4	12	,	,	PUNCT
taxlaw-6840	4	13	the	the	DET
taxlaw-6840	4	14	tax	tax	NOUN
taxlaw-6840	4	15	law	law	NOUN
taxlaw-6840	4	16	moves	move	VERB
taxlaw-6840	4	17	the	the	DET
taxlaw-6840	4	18	tax	tax	NOUN
taxlaw-6840	4	19	system	system	NOUN
taxlaw-6840	4	20	in	in	ADP
taxlaw-6840	4	21	a	a	DET
taxlaw-6840	4	22	regressive	regressive	ADJ
taxlaw-6840	4	23	direction	direction	NOUN
taxlaw-6840	4	24	.	.	PUNCT
taxlaw-6840	5	1	third	third	ADJ
taxlaw-6840	5	2	,	,	PUNCT
taxlaw-6840	5	3	while	while	SCONJ
taxlaw-6840	5	4	the	the	DET
taxlaw-6840	5	5	legislation	legislation	NOUN
taxlaw-6840	5	6	increases	increase	VERB
taxlaw-6840	5	7	economic	economic	ADJ
taxlaw-6840	5	8	efficiency	efficiency	NOUN
taxlaw-6840	5	9	in	in	ADP
taxlaw-6840	5	10	some	some	DET
taxlaw-6840	5	11	ways	way	NOUN
taxlaw-6840	5	12	,	,	PUNCT
taxlaw-6840	5	13	it	it	PRON
taxlaw-6840	5	14	decreases	decrease	VERB
taxlaw-6840	5	15	economic	economic	ADJ
taxlaw-6840	5	16	efficiency	efficiency	NOUN
taxlaw-6840	5	17	in	in	ADP
taxlaw-6840	5	18	other	other	ADJ
taxlaw-6840	5	19	ways	way	NOUN
taxlaw-6840	5	20	,	,	PUNCT
taxlaw-6840	5	21	moving	move	VERB
taxlaw-6840	5	22	the	the	DET
taxlaw-6840	5	23	tax	tax	NOUN
taxlaw-6840	5	24	system	system	NOUN
taxlaw-6840	5	25	away	away	ADV
taxlaw-6840	5	26	from	from	ADP
taxlaw-6840	5	27	optimal	optimal	ADJ
taxlaw-6840	5	28	design	design	NOUN
taxlaw-6840	5	29	principles	principle	NOUN
taxlaw-6840	5	30	.	.	PUNCT
taxlaw-6840	6	1	fourth	fourth	ADJ
taxlaw-6840	6	2	,	,	PUNCT
taxlaw-6840	6	3	the	the	DET
taxlaw-6840	6	4	legislation	legislation	NOUN
taxlaw-6840	6	5	misses	miss	VERB
taxlaw-6840	6	6	an	an	DET
taxlaw-6840	6	7	opportunity	opportunity	NOUN
taxlaw-6840	6	8	to	to	PART
taxlaw-6840	6	9	combat	combat	VERB
taxlaw-6840	6	10	profit	profit	NOUN
taxlaw-6840	6	11	shifting	shift	VERB
taxlaw-6840	6	12	by	by	ADP
taxlaw-6840	6	13	multinational	multinational	ADJ
taxlaw-6840	6	14	companies	company	NOUN
taxlaw-6840	6	15	,	,	PUNCT
taxlaw-6840	6	16	changing	change	VERB
taxlaw-6840	6	17	the	the	DET
taxlaw-6840	6	18	character	character	NOUN
taxlaw-6840	6	19	of	of	ADP
taxlaw-6840	6	20	the	the	DET
taxlaw-6840	6	21	problem	problem	NOUN
taxlaw-6840	6	22	but	but	CCONJ
taxlaw-6840	6	23	leaving	leave	VERB
taxlaw-6840	6	24	its	its	PRON
taxlaw-6840	6	25	scale	scale	NOUN
taxlaw-6840	6	26	largely	largely	ADV
taxlaw-6840	6	27	undiminished	undiminishe	VERB
taxlaw-6840	6	28	;	;	PUNCT
taxlaw-6840	6	29	also	also	ADV
taxlaw-6840	6	30	,	,	PUNCT
taxlaw-6840	6	31	the	the	DET
taxlaw-6840	6	32	law	law	NOUN
taxlaw-6840	6	33	provides	provide	VERB
taxlaw-6840	6	34	new	new	ADJ
taxlaw-6840	6	35	incentives	incentive	NOUN
taxlaw-6840	6	36	for	for	ADP
taxlaw-6840	6	37	the	the	DET
taxlaw-6840	6	38	offshoring	offshoring	NOUN
taxlaw-6840	6	39	of	of	ADP
taxlaw-6840	6	40	physical	physical	ADJ
taxlaw-6840	6	41	investment	investment	NOUN
taxlaw-6840	6	42	.	.	PUNCT
taxlaw-6840	7	1	and	and	CCONJ
taxlaw-6840	7	2	fifth	fifth	ADJ
taxlaw-6840	7	3	,	,	PUNCT
taxlaw-6840	7	4	the	the	DET
taxlaw-6840	7	5	legislation	legislation	NOUN
taxlaw-6840	7	6	introduces	introduce	VERB
taxlaw-6840	7	7	new	new	ADJ
taxlaw-6840	7	8	sources	source	NOUN
taxlaw-6840	7	9	of	of	ADP
taxlaw-6840	7	10	complexity	complexity	NOUN
taxlaw-6840	7	11	.	.	PUNCT
taxlaw-6840	8	1	this	this	DET
taxlaw-6840	8	2	paper	paper	NOUN
taxlaw-6840	8	3	explains	explain	VERB
taxlaw-6840	8	4	these	these	DET
taxlaw-6840	8	5	five	five	NUM
taxlaw-6840	8	6	flaws	flaw	NOUN
taxlaw-6840	8	7	in	in	ADP
taxlaw-6840	8	8	detail	detail	NOUN
taxlaw-6840	8	9	,	,	PUNCT
taxlaw-6840	8	10	setting	set	VERB
taxlaw-6840	8	11	the	the	DET
taxlaw-6840	8	12	analysis	analysis	NOUN
taxlaw-6840	8	13	within	within	ADP
taxlaw-6840	8	14	the	the	DET
taxlaw-6840	8	15	context	context	NOUN
taxlaw-6840	8	16	of	of	ADP
taxlaw-6840	8	17	relevant	relevant	ADJ
taxlaw-6840	8	18	literature	literature	NOUN
taxlaw-6840	8	19	and	and	CCONJ
taxlaw-6840	8	20	facts	fact	NOUN
taxlaw-6840	8	21	.	.	PUNCT
taxlaw-6840	9	1	thereafter	thereafter	ADV
taxlaw-6840	9	2	,	,	PUNCT
taxlaw-6840	9	3	the	the	DET
taxlaw-6840	9	4	paper	paper	NOUN
taxlaw-6840	9	5	suggests	suggest	VERB
taxlaw-6840	9	6	both	both	DET
taxlaw-6840	9	7	short	short	ADJ
taxlaw-6840	9	8	term	term	NOUN
taxlaw-6840	9	9	and	and	CCONJ
taxlaw-6840	9	10	more	more	ADV
taxlaw-6840	9	11	fundamental	fundamental	ADJ
taxlaw-6840	9	12	ways	way	NOUN
taxlaw-6840	9	13	to	to	PART
taxlaw-6840	9	14	reform	reform	VERB
taxlaw-6840	9	15	the	the	DET
taxlaw-6840	9	16	tax	tax	NOUN
taxlaw-6840	9	17	code	code	NOUN
taxlaw-6840	9	18	.	.	PUNCT
taxlaw-6840	10	1	nearly	nearly	ADV
taxlaw-6840	10	2	immediately	immediately	ADV
taxlaw-6840	10	3	,	,	PUNCT
taxlaw-6840	10	4	simple	simple	ADJ
taxlaw-6840	10	5	fixes	fix	NOUN
taxlaw-6840	10	6	can	can	AUX
taxlaw-6840	10	7	address	address	VERB
taxlaw-6840	10	8	most	most	ADJ
taxlaw-6840	10	9	of	of	ADP
taxlaw-6840	10	10	the	the	DET
taxlaw-6840	10	11	tcja	tcja	ADJ
taxlaw-6840	10	12	flaws	flaw	NOUN
taxlaw-6840	10	13	.	.	PUNCT
taxlaw-6840	11	1	moving	move	VERB
taxlaw-6840	11	2	forward	forward	ADV
taxlaw-6840	11	3	,	,	PUNCT
taxlaw-6840	11	4	a	a	DET
taxlaw-6840	11	5	true	true	ADJ
taxlaw-6840	11	6	tax	tax	NOUN
taxlaw-6840	11	7	reform	reform	NOUN
taxlaw-6840	11	8	can	can	AUX
taxlaw-6840	11	9	modernize	modernize	VERB
taxlaw-6840	11	10	the	the	DET
taxlaw-6840	11	11	tax	tax	NOUN
taxlaw-6840	11	12	system	system	NOUN
taxlaw-6840	11	13	to	to	PART
taxlaw-6840	11	14	better	well	ADV
taxlaw-6840	11	15	handle	handle	VERB
taxlaw-6840	11	16	the	the	DET
taxlaw-6840	11	17	challenges	challenge	NOUN
taxlaw-6840	11	18	posed	pose	VERB
taxlaw-6840	11	19	by	by	ADP
taxlaw-6840	11	20	economic	economic	ADJ
taxlaw-6840	11	21	inequality	inequality	NOUN
taxlaw-6840	11	22	,	,	PUNCT
taxlaw-6840	11	23	climate	climate	NOUN
taxlaw-6840	11	24	change	change	NOUN
taxlaw-6840	11	25	,	,	PUNCT
taxlaw-6840	11	26	and	and	CCONJ
taxlaw-6840	11	27	the	the	DET
taxlaw-6840	11	28	global	global	ADJ
taxlaw-6840	11	29	nature	nature	NOUN
taxlaw-6840	11	30	of	of	ADP
taxlaw-6840	11	31	business	business	NOUN
taxlaw-6840	11	32	activity	activity	NOUN
taxlaw-6840	11	33	.	.	PUNCT
taxlaw-6840	12	1	*	*	PUNCT
taxlaw-6840	12	2	thormund	thormund	NOUN
taxlaw-6840	12	3	a.	a.	PROPN
taxlaw-6840	12	4	miller	miller	PROPN
taxlaw-6840	12	5	and	and	CCONJ
taxlaw-6840	12	6	walter	walter	PROPN
taxlaw-6840	12	7	mintz	mintz	PROPN
taxlaw-6840	12	8	professor	professor	PROPN
taxlaw-6840	12	9	of	of	ADP
taxlaw-6840	12	10	economics	economic	NOUN
taxlaw-6840	12	11	at	at	ADP
taxlaw-6840	12	12	reed	reed	PROPN
taxlaw-6840	12	13	college	college	PROPN
taxlaw-6840	12	14	.	.	PUNCT
taxlaw-6840	13	1	[	[	X
taxlaw-6840	13	2	vol	vol	NOUN
taxlaw-6840	13	3	.	.	PUNCT
taxlaw-6840	13	4	11:2	11:2	NUM
taxlaw-6840	13	5	columbia	columbia	PROPN
taxlaw-6840	13	6	journal	journal	PROPN
taxlaw-6840	13	7	of	of	ADP
taxlaw-6840	13	8	tax	tax	NOUN
taxlaw-6840	13	9	law	law	NOUN
taxlaw-6840	13	10	32	32	NUM
taxlaw-6840	13	11	table	table	NOUN
taxlaw-6840	13	12	of	of	ADP
taxlaw-6840	13	13	contents	content	NOUN
taxlaw-6840	13	14	i.	i.	NOUN
taxlaw-6840	13	15	introduction	introduction	NOUN
taxlaw-6840	13	16	....................................................................................................	....................................................................................................	PUNCT
taxlaw-6840	14	1	33	33	NUM
taxlaw-6840	14	2	ii	ii	NOUN
taxlaw-6840	14	3	.	.	PUNCT
taxlaw-6840	15	1	deficits	deficit	NOUN
taxlaw-6840	15	2	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-6840	16	1	34	34	NUM
taxlaw-6840	16	2	iii	iii	NOUN
taxlaw-6840	16	3	.	.	PUNCT
taxlaw-6840	16	4	income	income	NOUN
taxlaw-6840	16	5	inequality	inequality	NOUN
taxlaw-6840	16	6	........................................................................................	........................................................................................	PUNCT
taxlaw-6840	16	7	38	38	NUM
taxlaw-6840	16	8	iv	iv	NOUN
taxlaw-6840	16	9	.	.	PUNCT
taxlaw-6840	16	10	efficiency	efficiency	NOUN
taxlaw-6840	16	11	........................................................................................................	........................................................................................................	PROPN
taxlaw-6840	17	1	49	49	NUM
taxlaw-6840	17	2	v.	v.	ADP
taxlaw-6840	17	3	the	the	DET
taxlaw-6840	17	4	offshoring	offshoring	NOUN
taxlaw-6840	17	5	of	of	ADP
taxlaw-6840	17	6	multinational	multinational	ADJ
taxlaw-6840	17	7	activity	activity	NOUN
taxlaw-6840	17	8	......................................	......................................	PUNCT
taxlaw-6840	18	1	53	53	NUM
taxlaw-6840	18	2	vi	vi	NOUN
taxlaw-6840	18	3	.	.	PROPN
taxlaw-6840	18	4	tax	tax	PROPN
taxlaw-6840	18	5	administration	administration	NOUN
taxlaw-6840	18	6	....................................................................................	....................................................................................	PUNCT
taxlaw-6840	18	7	59	59	NUM
taxlaw-6840	18	8	vii	vii	PROPN
taxlaw-6840	18	9	.	.	PUNCT
taxlaw-6840	19	1	fixing	fix	VERB
taxlaw-6840	19	2	the	the	DET
taxlaw-6840	19	3	tcja	tcja	NOUN
taxlaw-6840	19	4	..............................................................................................	..............................................................................................	PUNCT
taxlaw-6840	19	5	61	61	NUM
taxlaw-6840	19	6	viii	viii	NOUN
taxlaw-6840	19	7	.	.	PUNCT
taxlaw-6840	20	1	building	build	VERB
taxlaw-6840	20	2	a	a	DET
taxlaw-6840	20	3	better	well	ADJ
taxlaw-6840	20	4	tax	tax	NOUN
taxlaw-6840	20	5	reform	reform	NOUN
taxlaw-6840	20	6	.............................................................	.............................................................	PUNCT
taxlaw-6840	21	1	65	65	NUM
taxlaw-6840	21	2	ix	ix	ADJ
taxlaw-6840	21	3	.	.	PUNCT
taxlaw-6840	21	4	conclusion	conclusion	NOUN
taxlaw-6840	21	5	......................................................................................................	......................................................................................................	PUNCT
taxlaw-6840	22	1	71	71	NUM
taxlaw-6840	22	2	appendix	appendix	NOUN
taxlaw-6840	22	3	a	a	PRON
taxlaw-6840	22	4	:	:	PUNCT
taxlaw-6840	22	5	estimating	estimate	VERB
taxlaw-6840	22	6	the	the	DET
taxlaw-6840	22	7	revenue	revenue	NOUN
taxlaw-6840	22	8	from	from	ADP
taxlaw-6840	22	9	a	a	DET
taxlaw-6840	22	10	21	21	NUM
taxlaw-6840	22	11	%	%	NOUN
taxlaw-6840	22	12	per	per	ADP
taxlaw-6840	22	13	-	-	PUNCT
taxlaw-6840	22	14	country	country	NOUN
taxlaw-6840	22	15	minimum	minimum	NOUN
taxlaw-6840	22	16	tax	tax	NOUN
taxlaw-6840	22	17	..........................................................................................................	..........................................................................................................	PUNCT
taxlaw-6840	23	1	74	74	NUM
taxlaw-6840	23	2	appendix	appendix	NOUN
taxlaw-6840	23	3	b	b	NOUN
taxlaw-6840	23	4	:	:	PUNCT
taxlaw-6840	23	5	a	a	DET
taxlaw-6840	23	6	bolder	bold	ADJ
taxlaw-6840	23	7	tax	tax	NOUN
taxlaw-6840	23	8	reform	reform	NOUN
taxlaw-6840	23	9	................................................................	................................................................	PUNCT
taxlaw-6840	24	1	75	75	NUM
taxlaw-6840	24	2	2020	2020	NUM
taxlaw-6840	24	3	]	]	PUNCT
taxlaw-6840	24	4	fixing	fix	VERB
taxlaw-6840	24	5	five	five	NUM
taxlaw-6840	24	6	flaws	flaw	NOUN
taxlaw-6840	24	7	of	of	ADP
taxlaw-6840	24	8	the	the	DET
taxlaw-6840	24	9	tax	tax	NOUN
taxlaw-6840	24	10	cuts	cut	NOUN
taxlaw-6840	24	11	and	and	CCONJ
taxlaw-6840	24	12	jobs	job	NOUN
taxlaw-6840	24	13	act	act	VERB
taxlaw-6840	24	14	33	33	NUM
taxlaw-6840	24	15	i.	i.	NOUN
taxlaw-6840	24	16	introduction	introduction	NOUN
taxlaw-6840	24	17	a	a	DET
taxlaw-6840	24	18	good	good	ADJ
taxlaw-6840	24	19	tax	tax	NOUN
taxlaw-6840	24	20	system	system	NOUN
taxlaw-6840	24	21	raises	raise	VERB
taxlaw-6840	24	22	the	the	DET
taxlaw-6840	24	23	revenue	revenue	NOUN
taxlaw-6840	24	24	needs	need	NOUN
taxlaw-6840	24	25	of	of	ADP
taxlaw-6840	24	26	the	the	DET
taxlaw-6840	24	27	state	state	NOUN
taxlaw-6840	24	28	in	in	ADP
taxlaw-6840	24	29	a	a	DET
taxlaw-6840	24	30	way	way	NOUN
taxlaw-6840	24	31	that	that	PRON
taxlaw-6840	24	32	is	be	AUX
taxlaw-6840	24	33	sensitive	sensitive	ADJ
taxlaw-6840	24	34	to	to	ADP
taxlaw-6840	24	35	fairness	fairness	NOUN
taxlaw-6840	24	36	,	,	PUNCT
taxlaw-6840	24	37	efficiency	efficiency	NOUN
taxlaw-6840	24	38	,	,	PUNCT
taxlaw-6840	24	39	and	and	CCONJ
taxlaw-6840	24	40	tax	tax	NOUN
taxlaw-6840	24	41	administration	administration	NOUN
taxlaw-6840	24	42	.	.	PUNCT
taxlaw-6840	25	1	while	while	SCONJ
taxlaw-6840	25	2	the	the	DET
taxlaw-6840	25	3	wisdom	wisdom	NOUN
taxlaw-6840	25	4	of	of	ADP
taxlaw-6840	25	5	that	that	DET
taxlaw-6840	25	6	simple	simple	ADJ
taxlaw-6840	25	7	sentence	sentence	NOUN
taxlaw-6840	25	8	is	be	AUX
taxlaw-6840	25	9	undeniable	undeniable	ADJ
taxlaw-6840	25	10	,	,	PUNCT
taxlaw-6840	25	11	the	the	DET
taxlaw-6840	25	12	u.s	u.s	PROPN
taxlaw-6840	25	13	.	.	PROPN
taxlaw-6840	25	14	tax	tax	NOUN
taxlaw-6840	25	15	system	system	NOUN
taxlaw-6840	25	16	has	have	AUX
taxlaw-6840	25	17	fallen	fall	VERB
taxlaw-6840	25	18	short	short	ADV
taxlaw-6840	25	19	of	of	ADP
taxlaw-6840	25	20	these	these	DET
taxlaw-6840	25	21	laudable	laudable	ADJ
taxlaw-6840	25	22	goals	goal	NOUN
taxlaw-6840	25	23	for	for	ADP
taxlaw-6840	25	24	some	some	DET
taxlaw-6840	25	25	time	time	NOUN
taxlaw-6840	25	26	.	.	PUNCT
taxlaw-6840	26	1	first	first	ADV
taxlaw-6840	26	2	,	,	PUNCT
taxlaw-6840	26	3	the	the	DET
taxlaw-6840	26	4	revenues	revenue	NOUN
taxlaw-6840	26	5	raised	raise	VERB
taxlaw-6840	26	6	by	by	ADP
taxlaw-6840	26	7	the	the	DET
taxlaw-6840	26	8	federal	federal	ADJ
taxlaw-6840	26	9	tax	tax	NOUN
taxlaw-6840	26	10	system	system	NOUN
taxlaw-6840	26	11	are	be	AUX
taxlaw-6840	26	12	insufficient	insufficient	ADJ
taxlaw-6840	26	13	in	in	ADP
taxlaw-6840	26	14	comparison	comparison	NOUN
taxlaw-6840	26	15	with	with	ADP
taxlaw-6840	26	16	our	our	PRON
taxlaw-6840	26	17	fiscal	fiscal	ADJ
taxlaw-6840	26	18	priorities	priority	NOUN
taxlaw-6840	26	19	;	;	PUNCT
taxlaw-6840	26	20	while	while	SCONJ
taxlaw-6840	26	21	deficits	deficit	NOUN
taxlaw-6840	26	22	and	and	CCONJ
taxlaw-6840	26	23	debt	debt	NOUN
taxlaw-6840	26	24	have	have	AUX
taxlaw-6840	26	25	been	be	AUX
taxlaw-6840	26	26	handled	handle	VERB
taxlaw-6840	26	27	without	without	ADP
taxlaw-6840	26	28	disruption	disruption	NOUN
taxlaw-6840	26	29	so	so	ADV
taxlaw-6840	26	30	far	far	ADV
taxlaw-6840	26	31	,	,	PUNCT
taxlaw-6840	26	32	the	the	DET
taxlaw-6840	26	33	trajectory	trajectory	NOUN
taxlaw-6840	26	34	of	of	ADP
taxlaw-6840	26	35	debt	debt	NOUN
taxlaw-6840	26	36	over	over	ADP
taxlaw-6840	26	37	the	the	DET
taxlaw-6840	26	38	coming	come	VERB
taxlaw-6840	26	39	decades	decade	NOUN
taxlaw-6840	26	40	looms	loom	VERB
taxlaw-6840	26	41	large	large	ADJ
taxlaw-6840	26	42	at	at	ADP
taxlaw-6840	26	43	the	the	DET
taxlaw-6840	26	44	same	same	ADJ
taxlaw-6840	26	45	time	time	NOUN
taxlaw-6840	26	46	that	that	PRON
taxlaw-6840	26	47	urgent	urgent	ADJ
taxlaw-6840	26	48	priorities	priority	NOUN
taxlaw-6840	26	49	go	go	VERB
taxlaw-6840	26	50	unfunded	unfunded	ADJ
taxlaw-6840	26	51	.	.	PUNCT
taxlaw-6840	27	1	second	second	ADJ
taxlaw-6840	27	2	,	,	PUNCT
taxlaw-6840	27	3	despite	despite	SCONJ
taxlaw-6840	27	4	increases	increase	NOUN
taxlaw-6840	27	5	in	in	ADP
taxlaw-6840	27	6	income	income	NOUN
taxlaw-6840	27	7	inequality	inequality	NOUN
taxlaw-6840	27	8	over	over	ADP
taxlaw-6840	27	9	the	the	DET
taxlaw-6840	27	10	prior	prior	ADJ
taxlaw-6840	27	11	generation	generation	NOUN
taxlaw-6840	27	12	,	,	PUNCT
taxlaw-6840	27	13	the	the	DET
taxlaw-6840	27	14	tax	tax	NOUN
taxlaw-6840	27	15	system	system	NOUN
taxlaw-6840	27	16	has	have	AUX
taxlaw-6840	27	17	become	become	VERB
taxlaw-6840	27	18	more	more	ADV
taxlaw-6840	27	19	regressive	regressive	ADJ
taxlaw-6840	27	20	in	in	ADP
taxlaw-6840	27	21	several	several	ADJ
taxlaw-6840	27	22	important	important	ADJ
taxlaw-6840	27	23	ways	way	NOUN
taxlaw-6840	27	24	.	.	PUNCT
taxlaw-6840	28	1	the	the	DET
taxlaw-6840	28	2	tax	tax	NOUN
taxlaw-6840	28	3	system	system	NOUN
taxlaw-6840	28	4	can	can	AUX
taxlaw-6840	28	5	,	,	PUNCT
taxlaw-6840	28	6	and	and	CCONJ
taxlaw-6840	28	7	should	should	AUX
taxlaw-6840	28	8	,	,	PUNCT
taxlaw-6840	28	9	do	do	VERB
taxlaw-6840	28	10	far	far	ADV
taxlaw-6840	28	11	more	more	ADV
taxlaw-6840	28	12	to	to	PART
taxlaw-6840	28	13	respond	respond	VERB
taxlaw-6840	28	14	to	to	ADP
taxlaw-6840	28	15	pressing	press	VERB
taxlaw-6840	28	16	concerns	concern	NOUN
taxlaw-6840	28	17	regarding	regard	VERB
taxlaw-6840	28	18	wage	wage	NOUN
taxlaw-6840	28	19	stagnation	stagnation	NOUN
taxlaw-6840	28	20	and	and	CCONJ
taxlaw-6840	28	21	soaring	soar	VERB
taxlaw-6840	28	22	inequality	inequality	NOUN
taxlaw-6840	28	23	.	.	PUNCT
taxlaw-6840	29	1	third	third	ADJ
taxlaw-6840	29	2	,	,	PUNCT
taxlaw-6840	29	3	in	in	ADP
taxlaw-6840	29	4	terms	term	NOUN
taxlaw-6840	29	5	of	of	ADP
taxlaw-6840	29	6	efficiency	efficiency	NOUN
taxlaw-6840	29	7	,	,	PUNCT
taxlaw-6840	29	8	the	the	DET
taxlaw-6840	29	9	present	present	ADJ
taxlaw-6840	29	10	tax	tax	NOUN
taxlaw-6840	29	11	system	system	NOUN
taxlaw-6840	29	12	favors	favor	VERB
taxlaw-6840	29	13	some	some	DET
taxlaw-6840	29	14	industries	industry	NOUN
taxlaw-6840	29	15	over	over	ADP
taxlaw-6840	29	16	others	other	NOUN
taxlaw-6840	29	17	,	,	PUNCT
taxlaw-6840	29	18	some	some	DET
taxlaw-6840	29	19	forms	form	NOUN
taxlaw-6840	29	20	of	of	ADP
taxlaw-6840	29	21	income	income	NOUN
taxlaw-6840	29	22	over	over	ADP
taxlaw-6840	29	23	others	other	NOUN
taxlaw-6840	29	24	,	,	PUNCT
taxlaw-6840	29	25	and	and	CCONJ
taxlaw-6840	29	26	some	some	DET
taxlaw-6840	29	27	locations	location	NOUN
taxlaw-6840	29	28	of	of	ADP
taxlaw-6840	29	29	income	income	NOUN
taxlaw-6840	29	30	over	over	ADP
taxlaw-6840	29	31	others	other	NOUN
taxlaw-6840	29	32	,	,	PUNCT
taxlaw-6840	29	33	all	all	PRON
taxlaw-6840	29	34	leading	lead	VERB
taxlaw-6840	29	35	to	to	ADP
taxlaw-6840	29	36	tax	tax	NOUN
taxlaw-6840	29	37	-	-	PUNCT
taxlaw-6840	29	38	motivated	motivate	VERB
taxlaw-6840	29	39	economic	economic	ADJ
taxlaw-6840	29	40	decisions	decision	NOUN
taxlaw-6840	29	41	that	that	PRON
taxlaw-6840	29	42	distort	distort	VERB
taxlaw-6840	29	43	the	the	DET
taxlaw-6840	29	44	nature	nature	NOUN
taxlaw-6840	29	45	of	of	ADP
taxlaw-6840	29	46	economic	economic	ADJ
taxlaw-6840	29	47	activity	activity	NOUN
taxlaw-6840	29	48	.	.	PUNCT
taxlaw-6840	30	1	and	and	CCONJ
taxlaw-6840	30	2	finally	finally	ADV
taxlaw-6840	30	3	,	,	PUNCT
taxlaw-6840	30	4	our	our	PRON
taxlaw-6840	30	5	tax	tax	NOUN
taxlaw-6840	30	6	system	system	NOUN
taxlaw-6840	30	7	is	be	AUX
taxlaw-6840	30	8	notoriously	notoriously	ADV
taxlaw-6840	30	9	complex	complex	ADJ
taxlaw-6840	30	10	,	,	PUNCT
taxlaw-6840	30	11	and	and	CCONJ
taxlaw-6840	30	12	i.r.s	i.r.	NOUN
taxlaw-6840	30	13	.	.	PUNCT
taxlaw-6840	31	1	funding	funding	NOUN
taxlaw-6840	31	2	is	be	AUX
taxlaw-6840	31	3	insufficient	insufficient	ADJ
taxlaw-6840	31	4	to	to	PART
taxlaw-6840	31	5	smoothly	smoothly	ADV
taxlaw-6840	31	6	administer	administer	VERB
taxlaw-6840	31	7	the	the	DET
taxlaw-6840	31	8	existing	exist	VERB
taxlaw-6840	31	9	tax	tax	NOUN
taxlaw-6840	31	10	system	system	NOUN
taxlaw-6840	31	11	.	.	PUNCT
taxlaw-6840	32	1	from	from	ADP
taxlaw-6840	32	2	this	this	DET
taxlaw-6840	32	3	starting	starting	NOUN
taxlaw-6840	32	4	point	point	NOUN
taxlaw-6840	32	5	,	,	PUNCT
taxlaw-6840	32	6	enter	enter	VERB
taxlaw-6840	32	7	the	the	DET
taxlaw-6840	32	8	2017	2017	NUM
taxlaw-6840	32	9	tax	tax	NOUN
taxlaw-6840	32	10	legislation	legislation	NOUN
taxlaw-6840	32	11	known	know	VERB
taxlaw-6840	32	12	as	as	ADP
taxlaw-6840	32	13	the	the	DET
taxlaw-6840	32	14	tax	tax	NOUN
taxlaw-6840	32	15	cuts	cut	NOUN
taxlaw-6840	32	16	and	and	CCONJ
taxlaw-6840	32	17	jobs	job	NOUN
taxlaw-6840	32	18	act	act	NOUN
taxlaw-6840	32	19	(	(	PUNCT
taxlaw-6840	32	20	tcja).1	tcja).1	PROPN
taxlaw-6840	32	21	the	the	DET
taxlaw-6840	32	22	main	main	ADJ
taxlaw-6840	32	23	provisions	provision	NOUN
taxlaw-6840	32	24	of	of	ADP
taxlaw-6840	32	25	the	the	DET
taxlaw-6840	32	26	law	law	NOUN
taxlaw-6840	32	27	follow	follow	VERB
taxlaw-6840	32	28	.	.	PUNCT
taxlaw-6840	33	1	•	•	NUM
taxlaw-6840	33	2	individual	individual	ADJ
taxlaw-6840	33	3	tax	tax	NOUN
taxlaw-6840	33	4	rates	rate	NOUN
taxlaw-6840	33	5	are	be	AUX
taxlaw-6840	33	6	cut	cut	VERB
taxlaw-6840	33	7	for	for	ADP
taxlaw-6840	33	8	the	the	DET
taxlaw-6840	33	9	period	period	NOUN
taxlaw-6840	33	10	2018	2018	NUM
taxlaw-6840	33	11	to	to	ADP
taxlaw-6840	33	12	2025	2025	NUM
taxlaw-6840	33	13	.	.	PUNCT
taxlaw-6840	34	1	•	•	NOUN
taxlaw-6840	34	2	on	on	ADP
taxlaw-6840	34	3	a	a	DET
taxlaw-6840	34	4	temporary	temporary	ADJ
taxlaw-6840	34	5	basis	basis	NOUN
taxlaw-6840	34	6	,	,	PUNCT
taxlaw-6840	34	7	the	the	DET
taxlaw-6840	34	8	standard	standard	ADJ
taxlaw-6840	34	9	deduction	deduction	NOUN
taxlaw-6840	34	10	is	be	AUX
taxlaw-6840	34	11	increased	increase	VERB
taxlaw-6840	34	12	,	,	PUNCT
taxlaw-6840	34	13	personal	personal	ADJ
taxlaw-6840	34	14	exemptions	exemption	NOUN
taxlaw-6840	34	15	are	be	AUX
taxlaw-6840	34	16	repealed	repeal	VERB
taxlaw-6840	34	17	,	,	PUNCT
taxlaw-6840	34	18	and	and	CCONJ
taxlaw-6840	34	19	the	the	DET
taxlaw-6840	34	20	state	state	NOUN
taxlaw-6840	34	21	and	and	CCONJ
taxlaw-6840	34	22	local	local	ADJ
taxlaw-6840	34	23	tax	tax	NOUN
taxlaw-6840	34	24	deduction	deduction	NOUN
taxlaw-6840	34	25	is	be	AUX
taxlaw-6840	34	26	limited	limit	VERB
taxlaw-6840	34	27	to	to	ADP
taxlaw-6840	34	28	$	$	SYM
taxlaw-6840	34	29	10,000	10,000	NUM
taxlaw-6840	34	30	.	.	PUNCT
taxlaw-6840	35	1	•	•	NUM
taxlaw-6840	35	2	the	the	DET
taxlaw-6840	35	3	threshold	threshold	NOUN
taxlaw-6840	35	4	for	for	ADP
taxlaw-6840	35	5	the	the	DET
taxlaw-6840	35	6	estate	estate	NOUN
taxlaw-6840	35	7	tax	tax	NOUN
taxlaw-6840	35	8	is	be	AUX
taxlaw-6840	35	9	doubled	double	VERB
taxlaw-6840	35	10	,	,	PUNCT
taxlaw-6840	35	11	to	to	ADP
taxlaw-6840	35	12	$	$	SYM
taxlaw-6840	35	13	11	11	NUM
taxlaw-6840	35	14	million	million	NUM
taxlaw-6840	35	15	,	,	PUNCT
taxlaw-6840	35	16	temporarily	temporarily	ADV
taxlaw-6840	35	17	.	.	PUNCT
taxlaw-6840	36	1	•	•	NOUN
taxlaw-6840	36	2	on	on	ADP
taxlaw-6840	36	3	a	a	DET
taxlaw-6840	36	4	temporary	temporary	ADJ
taxlaw-6840	36	5	basis	basis	NOUN
taxlaw-6840	36	6	,	,	PUNCT
taxlaw-6840	36	7	20	20	NUM
taxlaw-6840	36	8	%	%	NOUN
taxlaw-6840	36	9	of	of	ADP
taxlaw-6840	36	10	pass	pass	NOUN
taxlaw-6840	36	11	-	-	PUNCT
taxlaw-6840	36	12	through	through	ADP
taxlaw-6840	36	13	business	business	NOUN
taxlaw-6840	36	14	income	income	NOUN
taxlaw-6840	36	15	is	be	AUX
taxlaw-6840	36	16	no	no	ADV
taxlaw-6840	36	17	longer	long	ADV
taxlaw-6840	36	18	taxable	taxable	ADJ
taxlaw-6840	36	19	for	for	ADP
taxlaw-6840	36	20	some	some	DET
taxlaw-6840	36	21	pass	pass	VERB
taxlaw-6840	36	22	-	-	PUNCT
taxlaw-6840	36	23	through	through	ADP
taxlaw-6840	36	24	businesses	business	NOUN
taxlaw-6840	36	25	.	.	PUNCT
taxlaw-6840	37	1	•	•	NUM
taxlaw-6840	37	2	the	the	DET
taxlaw-6840	37	3	corporate	corporate	ADJ
taxlaw-6840	37	4	tax	tax	NOUN
taxlaw-6840	37	5	rate	rate	NOUN
taxlaw-6840	37	6	is	be	AUX
taxlaw-6840	37	7	cut	cut	VERB
taxlaw-6840	37	8	permanently	permanently	ADV
taxlaw-6840	37	9	,	,	PUNCT
taxlaw-6840	37	10	from	from	ADP
taxlaw-6840	37	11	35	35	NUM
taxlaw-6840	37	12	to	to	PART
taxlaw-6840	37	13	21	21	NUM
taxlaw-6840	37	14	%	%	NOUN
taxlaw-6840	37	15	.	.	PUNCT
taxlaw-6840	38	1	•	•	NUM
taxlaw-6840	38	2	foreign	foreign	ADJ
taxlaw-6840	38	3	income	income	NOUN
taxlaw-6840	38	4	of	of	ADP
taxlaw-6840	38	5	corporations	corporation	NOUN
taxlaw-6840	38	6	is	be	AUX
taxlaw-6840	38	7	permanently	permanently	ADV
taxlaw-6840	38	8	exempt	exempt	ADJ
taxlaw-6840	38	9	from	from	ADP
taxlaw-6840	38	10	taxation	taxation	NOUN
taxlaw-6840	38	11	,	,	PUNCT
taxlaw-6840	38	12	subject	subject	ADJ
taxlaw-6840	38	13	to	to	ADP
taxlaw-6840	38	14	some	some	DET
taxlaw-6840	38	15	base	base	NOUN
taxlaw-6840	38	16	protection	protection	NOUN
taxlaw-6840	38	17	measures.2	measures.2	NOUN
taxlaw-6840	38	18	previously	previously	ADV
taxlaw-6840	38	19	,	,	PUNCT
taxlaw-6840	38	20	foreign	foreign	ADJ
taxlaw-6840	38	21	income	income	NOUN
taxlaw-6840	38	22	was	be	AUX
taxlaw-6840	38	23	taxed	tax	VERB
taxlaw-6840	38	24	at	at	ADP
taxlaw-6840	38	25	the	the	DET
taxlaw-6840	38	26	domestic	domestic	ADJ
taxlaw-6840	38	27	tax	tax	NOUN
taxlaw-6840	38	28	rate	rate	NOUN
taxlaw-6840	38	29	(	(	PUNCT
taxlaw-6840	38	30	35	35	NUM
taxlaw-6840	38	31	%	%	NOUN
taxlaw-6840	38	32	)	)	PUNCT
taxlaw-6840	38	33	upon	upon	SCONJ
taxlaw-6840	38	34	repatriation	repatriation	NOUN
taxlaw-6840	38	35	,	,	PUNCT
taxlaw-6840	38	36	with	with	ADP
taxlaw-6840	38	37	foreign	foreign	ADJ
taxlaw-6840	38	38	tax	tax	NOUN
taxlaw-6840	38	39	credits	credit	NOUN
taxlaw-6840	38	40	for	for	ADP
taxlaw-6840	38	41	tax	tax	NOUN
taxlaw-6840	38	42	paid	pay	VERB
taxlaw-6840	38	43	abroad.3	abroad.3	NOUN
taxlaw-6840	38	44	while	while	SCONJ
taxlaw-6840	38	45	some	some	DET
taxlaw-6840	38	46	aspects	aspect	NOUN
taxlaw-6840	38	47	of	of	ADP
taxlaw-6840	38	48	the	the	DET
taxlaw-6840	38	49	new	new	ADJ
taxlaw-6840	38	50	tax	tax	NOUN
taxlaw-6840	38	51	law	law	NOUN
taxlaw-6840	38	52	should	should	AUX
taxlaw-6840	38	53	be	be	AUX
taxlaw-6840	38	54	retained	retain	VERB
taxlaw-6840	38	55	,	,	PUNCT
taxlaw-6840	38	56	overall	overall	ADV
taxlaw-6840	38	57	the	the	DET
taxlaw-6840	38	58	law	law	NOUN
taxlaw-6840	38	59	is	be	AUX
taxlaw-6840	38	60	severely	severely	ADV
taxlaw-6840	38	61	flawed	flawed	ADJ
taxlaw-6840	38	62	.	.	PUNCT
taxlaw-6840	39	1	in	in	ADP
taxlaw-6840	39	2	addition	addition	NOUN
taxlaw-6840	39	3	to	to	ADP
taxlaw-6840	39	4	increasing	increase	VERB
taxlaw-6840	39	5	deficits	deficit	NOUN
taxlaw-6840	39	6	by	by	ADP
taxlaw-6840	39	7	nearly	nearly	ADV
taxlaw-6840	39	8	two	two	NUM
taxlaw-6840	39	9	trillion	trillion	NUM
taxlaw-6840	39	10	dollars	dollar	NOUN
taxlaw-6840	39	11	over	over	ADP
taxlaw-6840	39	12	ten	ten	NUM
taxlaw-6840	39	13	years	year	NOUN
taxlaw-6840	39	14	,	,	PUNCT
taxlaw-6840	39	15	the	the	DET
taxlaw-6840	39	16	tcja	tcja	NOUN
taxlaw-6840	39	17	makes	make	VERB
taxlaw-6840	39	18	the	the	DET
taxlaw-6840	39	19	tax	tax	NOUN
taxlaw-6840	39	20	system	system	NOUN
taxlaw-6840	39	21	less	less	ADV
taxlaw-6840	39	22	progressive	progressive	ADJ
taxlaw-6840	39	23	,	,	PUNCT
taxlaw-6840	39	24	less	less	ADV
taxlaw-6840	39	25	efficient	efficient	ADJ
taxlaw-6840	39	26	,	,	PUNCT
taxlaw-6840	39	27	and	and	CCONJ
taxlaw-6840	39	28	more	more	ADV
taxlaw-6840	39	29	difficult	difficult	ADJ
taxlaw-6840	39	30	to	to	PART
taxlaw-6840	39	31	administer	administer	VERB
taxlaw-6840	39	32	.	.	PUNCT
taxlaw-6840	40	1	the	the	DET
taxlaw-6840	40	2	closing	closing	NOUN
taxlaw-6840	40	3	sections	section	NOUN
taxlaw-6840	40	4	of	of	ADP
taxlaw-6840	40	5	the	the	DET
taxlaw-6840	40	6	paper	paper	NOUN
taxlaw-6840	40	7	provide	provide	VERB
taxlaw-6840	40	8	simple	simple	ADJ
taxlaw-6840	40	9	and	and	CCONJ
taxlaw-6840	40	10	practical	practical	ADJ
taxlaw-6840	40	11	ways	way	NOUN
taxlaw-6840	40	12	to	to	PART
taxlaw-6840	40	13	improve	improve	VERB
taxlaw-6840	40	14	the	the	DET
taxlaw-6840	40	15	tax	tax	NOUN
taxlaw-6840	40	16	system	system	NOUN
taxlaw-6840	40	17	,	,	PUNCT
taxlaw-6840	40	18	beginning	begin	VERB
taxlaw-6840	40	19	from	from	ADP
taxlaw-6840	40	20	the	the	DET
taxlaw-6840	40	21	posttcja	posttcja	NOUN
taxlaw-6840	40	22	starting	starting	NOUN
taxlaw-6840	40	23	point	point	NOUN
taxlaw-6840	40	24	.	.	PUNCT
taxlaw-6840	41	1	1	1	NUM
taxlaw-6840	42	1	the	the	DET
taxlaw-6840	42	2	official	official	ADJ
taxlaw-6840	42	3	title	title	NOUN
taxlaw-6840	42	4	of	of	ADP
taxlaw-6840	42	5	the	the	DET
taxlaw-6840	42	6	law	law	NOUN
taxlaw-6840	42	7	is	be	AUX
taxlaw-6840	42	8	public	public	ADJ
taxlaw-6840	42	9	law	law	NOUN
taxlaw-6840	42	10	115	115	NUM
taxlaw-6840	42	11	-	-	SYM
taxlaw-6840	42	12	97	97	NUM
taxlaw-6840	42	13	.	.	PUNCT
taxlaw-6840	43	1	budget	budget	NOUN
taxlaw-6840	43	2	fiscal	fiscal	ADJ
taxlaw-6840	43	3	year	year	NOUN
taxlaw-6840	43	4	,	,	PUNCT
taxlaw-6840	43	5	2018	2018	NUM
taxlaw-6840	43	6	,	,	PUNCT
taxlaw-6840	43	7	pub	pub	NOUN
taxlaw-6840	43	8	.	.	PUNCT
taxlaw-6840	44	1	l.	l.	PROPN
taxlaw-6840	44	2	no	no	INTJ
taxlaw-6840	44	3	.	.	PROPN
taxlaw-6840	45	1	115	115	NUM
taxlaw-6840	45	2	-	-	SYM
taxlaw-6840	45	3	97	97	NUM
taxlaw-6840	45	4	,	,	PUNCT
taxlaw-6840	45	5	december	december	PROPN
taxlaw-6840	45	6	22	22	NUM
taxlaw-6840	45	7	,	,	PUNCT
taxlaw-6840	45	8	2017	2017	NUM
taxlaw-6840	45	9	,	,	PUNCT
taxlaw-6840	45	10	131	131	NUM
taxlaw-6840	45	11	stat	stat	NOUN
taxlaw-6840	45	12	2054	2054	NUM
taxlaw-6840	45	13	.	.	PUNCT
taxlaw-6840	46	1	2	2	NUM
taxlaw-6840	46	2	i	i	PRON
taxlaw-6840	46	3	d.	d.	VERB
taxlaw-6840	46	4	there	there	PRON
taxlaw-6840	46	5	is	be	VERB
taxlaw-6840	46	6	a	a	DET
taxlaw-6840	46	7	minimum	minimum	ADJ
taxlaw-6840	46	8	tax	tax	NOUN
taxlaw-6840	46	9	on	on	ADP
taxlaw-6840	46	10	foreign	foreign	ADJ
taxlaw-6840	46	11	income	income	NOUN
taxlaw-6840	46	12	earned	earn	VERB
taxlaw-6840	46	13	by	by	ADP
taxlaw-6840	46	14	u.s	u.s	PROPN
taxlaw-6840	46	15	.	.	PROPN
taxlaw-6840	46	16	multinationals	multinational	NOUN
taxlaw-6840	46	17	of	of	ADP
taxlaw-6840	46	18	half	half	DET
taxlaw-6840	46	19	the	the	DET
taxlaw-6840	46	20	u.s	u.s	PROPN
taxlaw-6840	46	21	.	.	PROPN
taxlaw-6840	46	22	tax	tax	NOUN
taxlaw-6840	46	23	rate	rate	NOUN
taxlaw-6840	46	24	;	;	PUNCT
taxlaw-6840	46	25	this	this	DET
taxlaw-6840	46	26	tax	tax	NOUN
taxlaw-6840	46	27	is	be	AUX
taxlaw-6840	46	28	payable	payable	ADJ
taxlaw-6840	46	29	only	only	ADV
taxlaw-6840	46	30	on	on	ADP
taxlaw-6840	46	31	returns	return	NOUN
taxlaw-6840	46	32	(	(	PUNCT
taxlaw-6840	46	33	relative	relative	ADJ
taxlaw-6840	46	34	to	to	ADP
taxlaw-6840	46	35	physical	physical	ADJ
taxlaw-6840	46	36	assets	asset	NOUN
taxlaw-6840	46	37	)	)	PUNCT
taxlaw-6840	46	38	that	that	PRON
taxlaw-6840	46	39	exceed	exceed	VERB
taxlaw-6840	46	40	10	10	NUM
taxlaw-6840	46	41	%	%	NOUN
taxlaw-6840	46	42	.	.	PUNCT
taxlaw-6840	47	1	the	the	DET
taxlaw-6840	47	2	minimum	minimum	ADJ
taxlaw-6840	47	3	tax	tax	NOUN
taxlaw-6840	47	4	is	be	AUX
taxlaw-6840	47	5	assessed	assess	VERB
taxlaw-6840	47	6	on	on	ADP
taxlaw-6840	47	7	a	a	DET
taxlaw-6840	47	8	global	global	ADJ
taxlaw-6840	47	9	basis	basis	NOUN
taxlaw-6840	47	10	,	,	PUNCT
taxlaw-6840	47	11	so	so	SCONJ
taxlaw-6840	47	12	foreign	foreign	ADJ
taxlaw-6840	47	13	tax	tax	NOUN
taxlaw-6840	47	14	credits	credit	NOUN
taxlaw-6840	47	15	from	from	ADP
taxlaw-6840	47	16	tax	tax	NOUN
taxlaw-6840	47	17	paid	pay	VERB
taxlaw-6840	47	18	in	in	ADP
taxlaw-6840	47	19	higher	high	ADJ
taxlaw-6840	47	20	-	-	PUNCT
taxlaw-6840	47	21	tax	tax	NOUN
taxlaw-6840	47	22	countries	country	NOUN
taxlaw-6840	47	23	can	can	AUX
taxlaw-6840	47	24	offset	offset	VERB
taxlaw-6840	47	25	the	the	DET
taxlaw-6840	47	26	minimum	minimum	ADJ
taxlaw-6840	47	27	tax	tax	NOUN
taxlaw-6840	47	28	due	due	ADJ
taxlaw-6840	47	29	from	from	ADP
taxlaw-6840	47	30	operations	operation	NOUN
taxlaw-6840	47	31	in	in	ADP
taxlaw-6840	47	32	lowtax	lowtax	NOUN
taxlaw-6840	47	33	countries	country	NOUN
taxlaw-6840	47	34	.	.	PUNCT
taxlaw-6840	48	1	there	there	PRON
taxlaw-6840	48	2	is	be	VERB
taxlaw-6840	48	3	also	also	ADV
taxlaw-6840	48	4	a	a	DET
taxlaw-6840	48	5	second	second	ADJ
taxlaw-6840	48	6	minimum	minimum	NOUN
taxlaw-6840	48	7	tax	tax	NOUN
taxlaw-6840	48	8	known	know	VERB
taxlaw-6840	48	9	as	as	ADP
taxlaw-6840	48	10	the	the	DET
taxlaw-6840	48	11	beat	beat	NOUN
taxlaw-6840	48	12	(	(	PUNCT
taxlaw-6840	48	13	for	for	ADP
taxlaw-6840	48	14	base	base	NOUN
taxlaw-6840	48	15	erosion	erosion	NOUN
taxlaw-6840	48	16	and	and	CCONJ
taxlaw-6840	48	17	anti	anti	ADJ
taxlaw-6840	48	18	-	-	ADJ
taxlaw-6840	48	19	abuse	abuse	ADJ
taxlaw-6840	48	20	tax	tax	NOUN
taxlaw-6840	48	21	)	)	PUNCT
taxlaw-6840	48	22	that	that	PRON
taxlaw-6840	48	23	affects	affect	VERB
taxlaw-6840	48	24	all	all	DET
taxlaw-6840	48	25	multinational	multinational	ADJ
taxlaw-6840	48	26	companies	company	NOUN
taxlaw-6840	48	27	;	;	PUNCT
taxlaw-6840	48	28	it	it	PRON
taxlaw-6840	48	29	is	be	AUX
taxlaw-6840	48	30	triggered	trigger	VERB
taxlaw-6840	48	31	by	by	ADP
taxlaw-6840	48	32	excessive	excessive	ADJ
taxlaw-6840	48	33	deductible	deductible	ADJ
taxlaw-6840	48	34	payments	payment	NOUN
taxlaw-6840	48	35	to	to	ADP
taxlaw-6840	48	36	related	related	ADJ
taxlaw-6840	48	37	parties	party	NOUN
taxlaw-6840	48	38	.	.	PUNCT
taxlaw-6840	49	1	3	3	NUM
taxlaw-6840	50	1	i	i	PRON
taxlaw-6840	50	2	d.	d.	PROPN
taxlaw-6840	50	3	under	under	ADP
taxlaw-6840	50	4	the	the	DET
taxlaw-6840	50	5	tcja	tcja	NOUN
taxlaw-6840	50	6	,	,	PUNCT
taxlaw-6840	50	7	there	there	PRON
taxlaw-6840	50	8	is	be	VERB
taxlaw-6840	50	9	a	a	DET
taxlaw-6840	50	10	one	one	NUM
taxlaw-6840	50	11	-	-	PUNCT
taxlaw-6840	50	12	time	time	NOUN
taxlaw-6840	50	13	tax	tax	NOUN
taxlaw-6840	50	14	on	on	ADP
taxlaw-6840	50	15	prior	prior	ADJ
taxlaw-6840	50	16	unrepatriated	unrepatriated	ADJ
taxlaw-6840	50	17	foreign	foreign	ADJ
taxlaw-6840	50	18	earnings	earning	NOUN
taxlaw-6840	50	19	of	of	ADP
taxlaw-6840	50	20	u.s	u.s	PROPN
taxlaw-6840	50	21	.	.	PROPN
taxlaw-6840	50	22	corporations	corporation	NOUN
taxlaw-6840	50	23	.	.	PUNCT
taxlaw-6840	51	1	these	these	DET
taxlaw-6840	51	2	earnings	earning	NOUN
taxlaw-6840	51	3	are	be	AUX
taxlaw-6840	51	4	taxed	tax	VERB
taxlaw-6840	51	5	at	at	ADP
taxlaw-6840	51	6	a	a	DET
taxlaw-6840	51	7	rate	rate	NOUN
taxlaw-6840	51	8	of	of	ADP
taxlaw-6840	51	9	either	either	PRON
taxlaw-6840	51	10	8	8	NUM
taxlaw-6840	51	11	or	or	CCONJ
taxlaw-6840	51	12	15.5	15.5	NUM
taxlaw-6840	51	13	%	%	NOUN
taxlaw-6840	51	14	,	,	PUNCT
taxlaw-6840	51	15	less	less	ADJ
taxlaw-6840	51	16	foreign	foreign	ADJ
taxlaw-6840	51	17	tax	tax	NOUN
taxlaw-6840	51	18	credits	credit	NOUN
taxlaw-6840	51	19	.	.	PUNCT
taxlaw-6840	52	1	[	[	X
taxlaw-6840	52	2	vol	vol	NOUN
taxlaw-6840	52	3	.	.	PUNCT
taxlaw-6840	52	4	11:2	11:2	NUM
taxlaw-6840	52	5	columbia	columbia	PROPN
taxlaw-6840	52	6	journal	journal	PROPN
taxlaw-6840	52	7	of	of	ADP
taxlaw-6840	52	8	tax	tax	NOUN
taxlaw-6840	52	9	law	law	NOUN
taxlaw-6840	52	10	34	34	NUM
taxlaw-6840	52	11	ii	ii	NOUN
taxlaw-6840	52	12	.	.	PUNCT
taxlaw-6840	53	1	deficits	deficit	NOUN
taxlaw-6840	53	2	it	it	PRON
taxlaw-6840	53	3	is	be	AUX
taxlaw-6840	53	4	abundantly	abundantly	ADV
taxlaw-6840	53	5	clear	clear	ADJ
taxlaw-6840	53	6	that	that	SCONJ
taxlaw-6840	53	7	the	the	DET
taxlaw-6840	53	8	tax	tax	NOUN
taxlaw-6840	53	9	law	law	NOUN
taxlaw-6840	53	10	will	will	AUX
taxlaw-6840	53	11	increase	increase	VERB
taxlaw-6840	53	12	budget	budget	NOUN
taxlaw-6840	53	13	deficits	deficit	NOUN
taxlaw-6840	53	14	as	as	ADV
taxlaw-6840	53	15	well	well	ADV
taxlaw-6840	53	16	as	as	ADP
taxlaw-6840	53	17	the	the	DET
taxlaw-6840	53	18	debt	debt	NOUN
taxlaw-6840	53	19	burden	burden	NOUN
taxlaw-6840	53	20	of	of	ADP
taxlaw-6840	53	21	the	the	DET
taxlaw-6840	53	22	united	united	PROPN
taxlaw-6840	53	23	states	states	PROPN
taxlaw-6840	53	24	.	.	PUNCT
taxlaw-6840	54	1	originally	originally	ADV
taxlaw-6840	54	2	,	,	PUNCT
taxlaw-6840	54	3	the	the	DET
taxlaw-6840	54	4	joint	joint	ADJ
taxlaw-6840	54	5	committee	committee	NOUN
taxlaw-6840	54	6	on	on	ADP
taxlaw-6840	54	7	taxation	taxation	NOUN
taxlaw-6840	54	8	(	(	PUNCT
taxlaw-6840	54	9	jct	jct	PROPN
taxlaw-6840	54	10	)	)	PUNCT
taxlaw-6840	54	11	estimated	estimate	VERB
taxlaw-6840	54	12	tcja	tcja	NOUN
taxlaw-6840	54	13	would	would	AUX
taxlaw-6840	54	14	cost	cost	VERB
taxlaw-6840	54	15	$	$	SYM
taxlaw-6840	54	16	1.5	1.5	NUM
taxlaw-6840	54	17	trillion.4	trillion.4	NOUN
taxlaw-6840	54	18	including	include	VERB
taxlaw-6840	54	19	the	the	DET
taxlaw-6840	54	20	additional	additional	ADJ
taxlaw-6840	54	21	interest	interest	NOUN
taxlaw-6840	54	22	payments	payment	NOUN
taxlaw-6840	54	23	due	due	ADJ
taxlaw-6840	54	24	to	to	ADP
taxlaw-6840	54	25	higher	high	ADJ
taxlaw-6840	54	26	debt	debt	NOUN
taxlaw-6840	54	27	,	,	PUNCT
taxlaw-6840	54	28	the	the	DET
taxlaw-6840	54	29	congressional	congressional	ADJ
taxlaw-6840	54	30	budget	budget	NOUN
taxlaw-6840	54	31	office	office	NOUN
taxlaw-6840	54	32	(	(	PUNCT
taxlaw-6840	54	33	cbo	cbo	PROPN
taxlaw-6840	54	34	)	)	PUNCT
taxlaw-6840	54	35	estimated	estimate	VERB
taxlaw-6840	54	36	the	the	DET
taxlaw-6840	54	37	cost	cost	NOUN
taxlaw-6840	54	38	at	at	ADP
taxlaw-6840	54	39	$	$	SYM
taxlaw-6840	54	40	1.8	1.8	NUM
taxlaw-6840	54	41	trillion.5	trillion.5	NOUN
taxlaw-6840	54	42	since	since	SCONJ
taxlaw-6840	54	43	then	then	ADV
taxlaw-6840	54	44	,	,	PUNCT
taxlaw-6840	54	45	the	the	DET
taxlaw-6840	54	46	cbo	cbo	PROPN
taxlaw-6840	54	47	has	have	AUX
taxlaw-6840	54	48	raised	raise	VERB
taxlaw-6840	54	49	the	the	DET
taxlaw-6840	54	50	tenyear	tenyear	ADJ
taxlaw-6840	54	51	numbers	number	NOUN
taxlaw-6840	54	52	to	to	ADP
taxlaw-6840	54	53	$	$	SYM
taxlaw-6840	54	54	1.8	1.8	NUM
taxlaw-6840	54	55	trillion	trillion	NUM
taxlaw-6840	54	56	(	(	PUNCT
taxlaw-6840	54	57	without	without	ADP
taxlaw-6840	54	58	interest	interest	NOUN
taxlaw-6840	54	59	)	)	PUNCT
taxlaw-6840	54	60	and	and	CCONJ
taxlaw-6840	54	61	$	$	SYM
taxlaw-6840	54	62	2.3	2.3	NUM
taxlaw-6840	54	63	trillion	trillion	NUM
taxlaw-6840	54	64	(	(	PUNCT
taxlaw-6840	54	65	with	with	ADP
taxlaw-6840	54	66	interest).6	interest).6	INTJ
taxlaw-6840	54	67	these	these	DET
taxlaw-6840	54	68	estimates	estimate	NOUN
taxlaw-6840	54	69	do	do	AUX
taxlaw-6840	54	70	not	not	PART
taxlaw-6840	54	71	include	include	VERB
taxlaw-6840	54	72	dynamic	dynamic	ADJ
taxlaw-6840	54	73	effects	effect	NOUN
taxlaw-6840	54	74	,	,	PUNCT
taxlaw-6840	54	75	or	or	CCONJ
taxlaw-6840	54	76	ways	way	NOUN
taxlaw-6840	54	77	in	in	ADP
taxlaw-6840	54	78	which	which	PRON
taxlaw-6840	54	79	higher	high	ADJ
taxlaw-6840	54	80	economic	economic	ADJ
taxlaw-6840	54	81	growth	growth	NOUN
taxlaw-6840	54	82	due	due	ADP
taxlaw-6840	54	83	to	to	ADP
taxlaw-6840	54	84	provisions	provision	NOUN
taxlaw-6840	54	85	in	in	ADP
taxlaw-6840	54	86	the	the	DET
taxlaw-6840	54	87	legislation	legislation	NOUN
taxlaw-6840	54	88	might	might	AUX
taxlaw-6840	54	89	lower	lower	VERB
taxlaw-6840	54	90	its	its	PRON
taxlaw-6840	54	91	revenue	revenue	NOUN
taxlaw-6840	54	92	cost	cost	NOUN
taxlaw-6840	54	93	.	.	PUNCT
taxlaw-6840	55	1	cbo	cbo	PROPN
taxlaw-6840	55	2	’s	’s	PART
taxlaw-6840	55	3	revised	revise	VERB
taxlaw-6840	55	4	dynamic	dynamic	ADJ
taxlaw-6840	55	5	estimates	estimate	NOUN
taxlaw-6840	55	6	indicate	indicate	VERB
taxlaw-6840	55	7	a	a	DET
taxlaw-6840	55	8	revenue	revenue	NOUN
taxlaw-6840	55	9	cost	cost	NOUN
taxlaw-6840	55	10	of	of	ADP
taxlaw-6840	55	11	$	$	SYM
taxlaw-6840	55	12	1.9	1.9	NUM
taxlaw-6840	55	13	trillion	trillion	NUM
taxlaw-6840	55	14	including	include	VERB
taxlaw-6840	55	15	interest	interest	NOUN
taxlaw-6840	55	16	costs	cost	NOUN
taxlaw-6840	55	17	on	on	ADP
taxlaw-6840	55	18	the	the	DET
taxlaw-6840	55	19	additional	additional	ADJ
taxlaw-6840	55	20	debt.7	debt.7	NOUN
taxlaw-6840	55	21	nearly	nearly	ADV
taxlaw-6840	55	22	all	all	PRON
taxlaw-6840	55	23	dynamic	dynamic	ADJ
taxlaw-6840	55	24	estimates	estimate	NOUN
taxlaw-6840	55	25	at	at	ADP
taxlaw-6840	55	26	the	the	DET
taxlaw-6840	55	27	time	time	NOUN
taxlaw-6840	55	28	of	of	ADP
taxlaw-6840	55	29	the	the	DET
taxlaw-6840	55	30	legislation	legislation	NOUN
taxlaw-6840	55	31	indicated	indicate	VERB
taxlaw-6840	55	32	that	that	SCONJ
taxlaw-6840	55	33	the	the	DET
taxlaw-6840	55	34	cost	cost	NOUN
taxlaw-6840	55	35	of	of	ADP
taxlaw-6840	55	36	the	the	DET
taxlaw-6840	55	37	legislation	legislation	NOUN
taxlaw-6840	55	38	would	would	AUX
taxlaw-6840	55	39	certainly	certainly	ADV
taxlaw-6840	55	40	exceed	exceed	VERB
taxlaw-6840	55	41	one	one	NUM
taxlaw-6840	55	42	trillion	trillion	NUM
taxlaw-6840	55	43	dollars	dollar	NOUN
taxlaw-6840	55	44	,	,	PUNCT
taxlaw-6840	55	45	aside	aside	ADV
taxlaw-6840	55	46	from	from	ADP
taxlaw-6840	55	47	one	one	NUM
taxlaw-6840	55	48	very	very	ADV
taxlaw-6840	55	49	optimistic	optimistic	ADJ
taxlaw-6840	55	50	assessment	assessment	NOUN
taxlaw-6840	55	51	from	from	ADP
taxlaw-6840	55	52	the	the	DET
taxlaw-6840	55	53	tax	tax	NOUN
taxlaw-6840	55	54	foundation	foundation	NOUN
taxlaw-6840	55	55	,	,	PUNCT
taxlaw-6840	55	56	using	use	VERB
taxlaw-6840	55	57	modeling	model	VERB
taxlaw-6840	55	58	methodology	methodology	NOUN
taxlaw-6840	55	59	that	that	PRON
taxlaw-6840	55	60	came	come	VERB
taxlaw-6840	55	61	under	under	ADP
taxlaw-6840	55	62	criticism.8	criticism.8	PROPN
taxlaw-6840	55	63	a	a	DET
taxlaw-6840	55	64	pennwharton	pennwharton	NOUN
taxlaw-6840	55	65	budget	budget	NOUN
taxlaw-6840	55	66	model	model	NOUN
taxlaw-6840	55	67	analysis	analysis	NOUN
taxlaw-6840	55	68	found	find	VERB
taxlaw-6840	55	69	that	that	SCONJ
taxlaw-6840	55	70	growth	growth	NOUN
taxlaw-6840	55	71	effects	effect	NOUN
taxlaw-6840	55	72	from	from	ADP
taxlaw-6840	55	73	the	the	DET
taxlaw-6840	55	74	legislation	legislation	NOUN
taxlaw-6840	55	75	could	could	AUX
taxlaw-6840	55	76	offset	offset	VERB
taxlaw-6840	55	77	a	a	DET
taxlaw-6840	55	78	small	small	ADJ
taxlaw-6840	55	79	percentage	percentage	NOUN
taxlaw-6840	55	80	of	of	ADP
taxlaw-6840	55	81	the	the	DET
taxlaw-6840	55	82	revenue	revenue	NOUN
taxlaw-6840	55	83	loss	loss	NOUN
taxlaw-6840	55	84	,	,	PUNCT
taxlaw-6840	55	85	still	still	ADV
taxlaw-6840	55	86	leaving	leave	VERB
taxlaw-6840	55	87	a	a	DET
taxlaw-6840	55	88	static	static	ADJ
taxlaw-6840	55	89	ten	ten	NUM
taxlaw-6840	55	90	year	year	NOUN
taxlaw-6840	55	91	revenue	revenue	NOUN
taxlaw-6840	55	92	cost	cost	NOUN
taxlaw-6840	55	93	of	of	ADP
taxlaw-6840	55	94	$	$	SYM
taxlaw-6840	55	95	2.2	2.2	NUM
taxlaw-6840	55	96	trillion	trillion	NUM
taxlaw-6840	55	97	over	over	ADP
taxlaw-6840	55	98	20182027	20182027	NUM
taxlaw-6840	55	99	;	;	PUNCT
taxlaw-6840	55	100	dynamic	dynamic	ADJ
taxlaw-6840	55	101	estimates	estimate	NOUN
taxlaw-6840	55	102	range	range	VERB
taxlaw-6840	55	103	from	from	ADP
taxlaw-6840	55	104	$	$	SYM
taxlaw-6840	55	105	1.8	1.8	NUM
taxlaw-6840	55	106	to	to	PART
taxlaw-6840	55	107	$	$	SYM
taxlaw-6840	55	108	2.0	2.0	NUM
taxlaw-6840	55	109	trillion.9	trillion.9	PROPN
taxlaw-6840	55	110	tax	tax	NOUN
taxlaw-6840	55	111	policy	policy	NOUN
taxlaw-6840	55	112	center	center	NOUN
taxlaw-6840	55	113	found	find	VERB
taxlaw-6840	55	114	a	a	DET
taxlaw-6840	55	115	ten	ten	NUM
taxlaw-6840	55	116	-	-	PUNCT
taxlaw-6840	55	117	year	year	NOUN
taxlaw-6840	55	118	revenue	revenue	NOUN
taxlaw-6840	55	119	cost	cost	NOUN
taxlaw-6840	55	120	of	of	ADP
taxlaw-6840	55	121	$	$	SYM
taxlaw-6840	55	122	1.3	1.3	NUM
taxlaw-6840	55	123	trillion.10	trillion.10	NOUN
taxlaw-6840	55	124	barro	barro	NOUN
taxlaw-6840	55	125	and	and	CCONJ
taxlaw-6840	55	126	furman	furman	PROPN
taxlaw-6840	55	127	report	report	VERB
taxlaw-6840	55	128	a	a	DET
taxlaw-6840	55	129	dynamic	dynamic	ADJ
taxlaw-6840	55	130	estimate	estimate	NOUN
taxlaw-6840	55	131	that	that	PRON
taxlaw-6840	55	132	places	place	VERB
taxlaw-6840	55	133	the	the	DET
taxlaw-6840	55	134	tenyear	tenyear	ADJ
taxlaw-6840	55	135	deficits	deficit	NOUN
taxlaw-6840	55	136	under	under	ADP
taxlaw-6840	55	137	the	the	DET
taxlaw-6840	55	138	legislation	legislation	NOUN
taxlaw-6840	55	139	at	at	ADP
taxlaw-6840	55	140	$	$	SYM
taxlaw-6840	55	141	1.2	1.2	NUM
taxlaw-6840	55	142	trillion	trillion	NUM
taxlaw-6840	55	143	,	,	PUNCT
taxlaw-6840	55	144	or	or	CCONJ
taxlaw-6840	55	145	$	$	SYM
taxlaw-6840	55	146	1.7	1.7	NUM
taxlaw-6840	55	147	trillion	trillion	NUM
taxlaw-6840	55	148	if	if	SCONJ
taxlaw-6840	55	149	the	the	DET
taxlaw-6840	55	150	temporary	temporary	ADJ
taxlaw-6840	55	151	provisions	provision	NOUN
taxlaw-6840	55	152	are	be	AUX
taxlaw-6840	55	153	extended	extend	VERB
taxlaw-6840	55	154	(	(	PUNCT
taxlaw-6840	55	155	which	which	PRON
taxlaw-6840	55	156	raises	raise	VERB
taxlaw-6840	55	157	both	both	PRON
taxlaw-6840	55	158	economic	economic	ADJ
taxlaw-6840	55	159	growth	growth	NOUN
taxlaw-6840	55	160	and	and	CCONJ
taxlaw-6840	55	161	the	the	DET
taxlaw-6840	55	162	budget	budget	NOUN
taxlaw-6840	55	163	cost).11	cost).11	PROPN
taxlaw-6840	55	164	of	of	ADP
taxlaw-6840	55	165	course	course	NOUN
taxlaw-6840	55	166	,	,	PUNCT
taxlaw-6840	55	167	one	one	NUM
taxlaw-6840	55	168	difficulty	difficulty	NOUN
taxlaw-6840	55	169	with	with	ADP
taxlaw-6840	55	170	understanding	understand	VERB
taxlaw-6840	55	171	the	the	DET
taxlaw-6840	55	172	effects	effect	NOUN
taxlaw-6840	55	173	of	of	ADP
taxlaw-6840	55	174	the	the	DET
taxlaw-6840	55	175	legislation	legislation	NOUN
taxlaw-6840	55	176	is	be	AUX
taxlaw-6840	55	177	separating	separate	VERB
taxlaw-6840	55	178	the	the	DET
taxlaw-6840	55	179	effects	effect	NOUN
taxlaw-6840	55	180	of	of	ADP
taxlaw-6840	55	181	the	the	DET
taxlaw-6840	55	182	legislation	legislation	NOUN
taxlaw-6840	55	183	from	from	ADP
taxlaw-6840	55	184	the	the	DET
taxlaw-6840	55	185	overall	overall	ADJ
taxlaw-6840	55	186	effects	effect	NOUN
taxlaw-6840	55	187	of	of	ADP
taxlaw-6840	55	188	the	the	DET
taxlaw-6840	55	189	underlying	underlie	VERB
taxlaw-6840	55	190	macroeconomy	macroeconomy	NOUN
taxlaw-6840	55	191	and	and	CCONJ
taxlaw-6840	55	192	establishing	establish	VERB
taxlaw-6840	55	193	the	the	DET
taxlaw-6840	55	194	counterfactual	counterfactual	NOUN
taxlaw-6840	55	195	of	of	ADP
taxlaw-6840	55	196	what	what	PRON
taxlaw-6840	55	197	the	the	DET
taxlaw-6840	55	198	macroeconomic	macroeconomic	ADJ
taxlaw-6840	55	199	trajectory	trajectory	NOUN
taxlaw-6840	55	200	would	would	AUX
taxlaw-6840	55	201	have	have	AUX
taxlaw-6840	55	202	been	be	AUX
taxlaw-6840	55	203	without	without	ADP
taxlaw-6840	55	204	the	the	DET
taxlaw-6840	55	205	tax	tax	NOUN
taxlaw-6840	55	206	legislation	legislation	NOUN
taxlaw-6840	55	207	.	.	PUNCT
taxlaw-6840	56	1	nonetheless	nonetheless	ADV
taxlaw-6840	56	2	,	,	PUNCT
taxlaw-6840	56	3	receipts	receipt	NOUN
taxlaw-6840	56	4	of	of	ADP
taxlaw-6840	56	5	both	both	CCONJ
taxlaw-6840	56	6	individual	individual	ADJ
taxlaw-6840	56	7	and	and	CCONJ
taxlaw-6840	56	8	corporate	corporate	ADJ
taxlaw-6840	56	9	income	income	NOUN
taxlaw-6840	56	10	taxes	taxis	NOUN
taxlaw-6840	56	11	are	be	AUX
taxlaw-6840	56	12	down	down	ADV
taxlaw-6840	56	13	as	as	ADP
taxlaw-6840	56	14	a	a	DET
taxlaw-6840	56	15	share	share	NOUN
taxlaw-6840	56	16	of	of	ADP
taxlaw-6840	56	17	gdp	gdp	NOUN
taxlaw-6840	56	18	,	,	PUNCT
taxlaw-6840	56	19	while	while	SCONJ
taxlaw-6840	56	20	payroll	payroll	NOUN
taxlaw-6840	56	21	taxes	taxis	NOUN
taxlaw-6840	56	22	are	be	AUX
taxlaw-6840	56	23	relatively	relatively	ADV
taxlaw-6840	56	24	steady	steady	ADJ
taxlaw-6840	56	25	,	,	PUNCT
taxlaw-6840	56	26	indicating	indicate	VERB
taxlaw-6840	56	27	that	that	SCONJ
taxlaw-6840	56	28	the	the	DET
taxlaw-6840	56	29	tax	tax	NOUN
taxlaw-6840	56	30	cuts	cut	NOUN
taxlaw-6840	56	31	have	have	AUX
taxlaw-6840	56	32	sharply	sharply	ADV
taxlaw-6840	56	33	reduced	reduce	VERB
taxlaw-6840	56	34	4	4	NUM
taxlaw-6840	56	35	specifically	specifically	ADV
taxlaw-6840	56	36	,	,	PUNCT
taxlaw-6840	56	37	the	the	DET
taxlaw-6840	56	38	joint	joint	ADJ
taxlaw-6840	56	39	committee	committee	NOUN
taxlaw-6840	56	40	on	on	ADP
taxlaw-6840	56	41	taxation	taxation	NOUN
taxlaw-6840	56	42	calculated	calculate	VERB
taxlaw-6840	56	43	total	total	ADJ
taxlaw-6840	56	44	ten	ten	NUM
taxlaw-6840	56	45	year	year	NOUN
taxlaw-6840	56	46	costs	cost	NOUN
taxlaw-6840	56	47	at	at	ADP
taxlaw-6840	56	48	$	$	SYM
taxlaw-6840	56	49	1.456	1.456	NUM
taxlaw-6840	56	50	trillion	trillion	NUM
taxlaw-6840	56	51	.	.	PUNCT
taxlaw-6840	57	1	joint	joint	ADJ
taxlaw-6840	57	2	committee	committee	PROPN
taxlaw-6840	57	3	on	on	ADP
taxlaw-6840	57	4	taxation	taxation	NOUN
taxlaw-6840	57	5	,	,	PUNCT
taxlaw-6840	57	6	estimated	estimate	VERB
taxlaw-6840	57	7	budget	budget	NOUN
taxlaw-6840	57	8	effects	effect	NOUN
taxlaw-6840	57	9	of	of	ADP
taxlaw-6840	57	10	the	the	DET
taxlaw-6840	57	11	conference	conference	NOUN
taxlaw-6840	57	12	agreement	agreement	NOUN
taxlaw-6840	57	13	for	for	ADP
taxlaw-6840	57	14	h.r.1	h.r.1	NOUN
taxlaw-6840	57	15	,	,	PUNCT
taxlaw-6840	57	16	the	the	DET
taxlaw-6840	57	17	“	"	PUNCT
taxlaw-6840	57	18	tax	tax	NOUN
taxlaw-6840	57	19	cuts	cut	NOUN
taxlaw-6840	57	20	and	and	CCONJ
taxlaw-6840	57	21	jobs	job	NOUN
taxlaw-6840	57	22	act	act	PROPN
taxlaw-6840	57	23	”	"	PUNCT
taxlaw-6840	57	24	8	8	NUM
taxlaw-6840	57	25	(	(	PUNCT
taxlaw-6840	57	26	2017	2017	NUM
taxlaw-6840	57	27	)	)	PUNCT
taxlaw-6840	57	28	.	.	PUNCT
taxlaw-6840	58	1	5	5	NUM
taxlaw-6840	58	2	congressional	congressional	ADJ
taxlaw-6840	58	3	budget	budget	NOUN
taxlaw-6840	58	4	office	office	NOUN
taxlaw-6840	58	5	,	,	PUNCT
taxlaw-6840	58	6	estimated	estimate	VERB
taxlaw-6840	58	7	deficits	deficit	NOUN
taxlaw-6840	58	8	and	and	CCONJ
taxlaw-6840	58	9	debt	debt	NOUN
taxlaw-6840	58	10	under	under	ADP
taxlaw-6840	58	11	the	the	DET
taxlaw-6840	58	12	conference	conference	NOUN
taxlaw-6840	58	13	agreement	agreement	NOUN
taxlaw-6840	58	14	of	of	ADP
taxlaw-6840	58	15	h.r	h.r	PROPN
taxlaw-6840	58	16	.	.	PROPN
taxlaw-6840	58	17	1	1	NUM
taxlaw-6840	58	18	(	(	PUNCT
taxlaw-6840	58	19	2018	2018	NUM
taxlaw-6840	58	20	)	)	PUNCT
taxlaw-6840	58	21	.	.	PUNCT
taxlaw-6840	59	1	6	6	NUM
taxlaw-6840	59	2	see	see	VERB
taxlaw-6840	59	3	john	john	PROPN
taxlaw-6840	59	4	mcclelland	mcclelland	PROPN
taxlaw-6840	59	5	&	&	CCONJ
taxlaw-6840	59	6	jeffrey	jeffrey	PROPN
taxlaw-6840	59	7	werling	werling	PROPN
taxlaw-6840	59	8	,	,	PUNCT
taxlaw-6840	59	9	congressional	congressional	ADJ
taxlaw-6840	59	10	budget	budget	NOUN
taxlaw-6840	59	11	office	office	NOUN
taxlaw-6840	59	12	,	,	PUNCT
taxlaw-6840	59	13	how	how	SCONJ
taxlaw-6840	59	14	the	the	DET
taxlaw-6840	59	15	2017	2017	NUM
taxlaw-6840	59	16	tax	tax	NOUN
taxlaw-6840	59	17	act	act	NOUN
taxlaw-6840	59	18	affects	affect	VERB
taxlaw-6840	59	19	cbo	cbo	PROPN
taxlaw-6840	59	20	’s	’s	PART
taxlaw-6840	59	21	projections	projection	NOUN
taxlaw-6840	59	22	(	(	PUNCT
taxlaw-6840	59	23	2018	2018	NUM
taxlaw-6840	59	24	)	)	PUNCT
taxlaw-6840	59	25	,	,	PUNCT
taxlaw-6840	59	26	available	available	ADJ
taxlaw-6840	59	27	at	at	ADP
taxlaw-6840	59	28	https://www.cbo.gov/publication/53787	https://www.cbo.gov/publication/53787	PROPN
taxlaw-6840	59	29	[	[	X
taxlaw-6840	59	30	https://perma.cc/hu48-x6xh	https://perma.cc/hu48-x6xh	X
taxlaw-6840	59	31	]	]	X
taxlaw-6840	59	32	.	.	PUNCT
taxlaw-6840	60	1	7	7	NUM
taxlaw-6840	60	2	the	the	DET
taxlaw-6840	60	3	number	number	NOUN
taxlaw-6840	60	4	without	without	ADP
taxlaw-6840	60	5	interest	interest	NOUN
taxlaw-6840	60	6	costs	cost	NOUN
taxlaw-6840	60	7	is	be	AUX
taxlaw-6840	60	8	$	$	SYM
taxlaw-6840	60	9	1.3	1.3	NUM
taxlaw-6840	60	10	trillion	trillion	NUM
taxlaw-6840	60	11	.	.	PUNCT
taxlaw-6840	61	1	see	see	VERB
taxlaw-6840	61	2	i	i	PRON
taxlaw-6840	61	3	d.	d.	PROPN
taxlaw-6840	61	4	8	8	NUM
taxlaw-6840	61	5	critiques	critique	NOUN
taxlaw-6840	61	6	of	of	ADP
taxlaw-6840	61	7	the	the	DET
taxlaw-6840	61	8	tax	tax	NOUN
taxlaw-6840	61	9	foundation	foundation	NOUN
taxlaw-6840	61	10	model	model	NOUN
taxlaw-6840	61	11	include	include	VERB
taxlaw-6840	61	12	william	william	PROPN
taxlaw-6840	61	13	g.	g.	PROPN
taxlaw-6840	61	14	gale	gale	PROPN
taxlaw-6840	61	15	et	et	PROPN
taxlaw-6840	61	16	al	al	PROPN
taxlaw-6840	61	17	.	.	PROPN
taxlaw-6840	61	18	,	,	PUNCT
taxlaw-6840	61	19	tax	tax	NOUN
taxlaw-6840	61	20	policy	policy	NOUN
taxlaw-6840	61	21	center	center	NOUN
taxlaw-6840	61	22	,	,	PUNCT
taxlaw-6840	61	23	effects	effect	NOUN
taxlaw-6840	61	24	of	of	ADP
taxlaw-6840	61	25	the	the	DET
taxlaw-6840	61	26	tax	tax	NOUN
taxlaw-6840	61	27	cuts	cut	NOUN
taxlaw-6840	61	28	and	and	CCONJ
taxlaw-6840	61	29	jobs	job	NOUN
taxlaw-6840	61	30	act	act	VERB
taxlaw-6840	61	31	a	a	DET
taxlaw-6840	61	32	preliminary	preliminary	ADJ
taxlaw-6840	61	33	analysis	analysis	NOUN
taxlaw-6840	61	34	,	,	PUNCT
taxlaw-6840	61	35	12	12	NUM
taxlaw-6840	61	36	(	(	PUNCT
taxlaw-6840	61	37	2018	2018	NUM
taxlaw-6840	61	38	)	)	PUNCT
taxlaw-6840	61	39	available	available	ADJ
taxlaw-6840	61	40	at	at	ADP
taxlaw-6840	61	41	https://www.taxpolicycenter.org/publications/effects-tax-cuts-and-jobs-act-preliminary-analysis/full	https://www.taxpolicycenter.org/publications/effects-tax-cuts-and-jobs-act-preliminary-analysis/full	PROPN
taxlaw-6840	62	1	[	[	X
taxlaw-6840	62	2	https://perma.cc/vuw5-l8tf	https://perma.cc/vuw5-l8tf	X
taxlaw-6840	62	3	]	]	PUNCT
taxlaw-6840	62	4	(	(	PUNCT
taxlaw-6840	62	5	noting	note	VERB
taxlaw-6840	62	6	that	that	SCONJ
taxlaw-6840	62	7	the	the	DET
taxlaw-6840	62	8	tax	tax	NOUN
taxlaw-6840	62	9	foundation	foundation	NOUN
taxlaw-6840	62	10	model	model	NOUN
taxlaw-6840	62	11	assessment	assessment	NOUN
taxlaw-6840	62	12	was	be	AUX
taxlaw-6840	62	13	“	"	PUNCT
taxlaw-6840	62	14	an	an	DET
taxlaw-6840	62	15	outlier	outlier	NOUN
taxlaw-6840	62	16	”	"	PUNCT
taxlaw-6840	62	17	)	)	PUNCT
taxlaw-6840	62	18	and	and	CCONJ
taxlaw-6840	62	19	greg	greg	PROPN
taxlaw-6840	62	20	leiserson	leiserson	PROPN
taxlaw-6840	62	21	,	,	PUNCT
taxlaw-6840	62	22	wash	wash	NOUN
taxlaw-6840	62	23	.	.	PUNCT
taxlaw-6840	62	24	ctr	ctr	PROPN
taxlaw-6840	62	25	.	.	PUNCT
taxlaw-6840	63	1	for	for	ADP
taxlaw-6840	63	2	equitable	equitable	ADJ
taxlaw-6840	63	3	growth	growth	NOUN
taxlaw-6840	63	4	,	,	PUNCT
taxlaw-6840	63	5	the	the	DET
taxlaw-6840	63	6	tax	tax	NOUN
taxlaw-6840	63	7	foundation	foundation	NOUN
taxlaw-6840	63	8	’s	’s	PART
taxlaw-6840	63	9	score	score	NOUN
taxlaw-6840	63	10	of	of	ADP
taxlaw-6840	63	11	the	the	DET
taxlaw-6840	63	12	tax	tax	NOUN
taxlaw-6840	63	13	cuts	cut	NOUN
taxlaw-6840	63	14	and	and	CCONJ
taxlaw-6840	63	15	jobs	job	NOUN
taxlaw-6840	63	16	act	act	NOUN
taxlaw-6840	63	17	(	(	PUNCT
taxlaw-6840	63	18	2017	2017	NUM
taxlaw-6840	63	19	)	)	PUNCT
taxlaw-6840	63	20	,	,	PUNCT
taxlaw-6840	63	21	available	available	ADJ
taxlaw-6840	63	22	at	at	ADP
taxlaw-6840	63	23	https://equitablegrowth.org/the-tax-foundations-score-of-the-tax-cuts-and-jobs-act/	https://equitablegrowth.org/the-tax-foundations-score-of-the-tax-cuts-and-jobs-act/	PROPN
taxlaw-6840	63	24	[	[	X
taxlaw-6840	63	25	https://perma.cc/5887-x2nc	https://perma.cc/5887-x2nc	X
taxlaw-6840	63	26	]	]	PUNCT
taxlaw-6840	63	27	.	.	PUNCT
taxlaw-6840	64	1	9	9	NUM
taxlaw-6840	64	2	see	see	VERB
taxlaw-6840	64	3	penn	penn	PROPN
taxlaw-6840	64	4	wharton	wharton	PROPN
taxlaw-6840	64	5	budget	budget	PROPN
taxlaw-6840	64	6	model	model	NOUN
taxlaw-6840	64	7	,	,	PUNCT
taxlaw-6840	64	8	the	the	DET
taxlaw-6840	64	9	tax	tax	NOUN
taxlaw-6840	64	10	cuts	cut	NOUN
taxlaw-6840	64	11	and	and	CCONJ
taxlaw-6840	64	12	jobs	job	NOUN
taxlaw-6840	64	13	act	act	PROPN
taxlaw-6840	64	14	,	,	PUNCT
taxlaw-6840	64	15	as	as	SCONJ
taxlaw-6840	64	16	reported	report	VERB
taxlaw-6840	64	17	by	by	ADP
taxlaw-6840	64	18	conference	conference	NOUN
taxlaw-6840	64	19	committee	committee	NOUN
taxlaw-6840	64	20	(	(	PUNCT
taxlaw-6840	64	21	12/15/17	12/15/17	NUM
taxlaw-6840	64	22	):	):	PUNCT
taxlaw-6840	64	23	the	the	DET
taxlaw-6840	64	24	static	static	ADJ
taxlaw-6840	64	25	and	and	CCONJ
taxlaw-6840	64	26	dynamic	dynamic	ADJ
taxlaw-6840	64	27	effects	effect	NOUN
taxlaw-6840	64	28	on	on	ADP
taxlaw-6840	64	29	the	the	DET
taxlaw-6840	64	30	budget	budget	NOUN
taxlaw-6840	64	31	and	and	CCONJ
taxlaw-6840	64	32	the	the	DET
taxlaw-6840	64	33	economy	economy	NOUN
taxlaw-6840	64	34	(	(	PUNCT
taxlaw-6840	64	35	2017	2017	NUM
taxlaw-6840	64	36	)	)	PUNCT
taxlaw-6840	64	37	,	,	PUNCT
taxlaw-6840	64	38	available	available	ADJ
taxlaw-6840	64	39	at	at	ADP
taxlaw-6840	64	40	http://budgetmodel.wharton.upenn.edu/issues/2017/12/18/the-tax-cuts-and-jobs-act-reported-by-conferencecommittee-121517-preliminary-static-and-dynamic-effects-on-the-budget-and-the-economy[https://perma.cc/l94p7nt7	http://budgetmodel.wharton.upenn.edu/issues/2017/12/18/the-tax-cuts-and-jobs-act-reported-by-conferencecommittee-121517-preliminary-static-and-dynamic-effects-on-the-budget-and-the-economy[https://perma.cc/l94p7nt7	PROPN
taxlaw-6840	64	41	]	]	PUNCT
taxlaw-6840	64	42	.	.	PUNCT
taxlaw-6840	65	1	10	10	NUM
taxlaw-6840	65	2	see	see	VERB
taxlaw-6840	65	3	benjamin	benjamin	PROPN
taxlaw-6840	65	4	r.	r.	PROPN
taxlaw-6840	65	5	page	page	PROPN
taxlaw-6840	65	6	et	et	PROPN
taxlaw-6840	65	7	al	al	PROPN
taxlaw-6840	65	8	.	.	PROPN
taxlaw-6840	65	9	,	,	PUNCT
taxlaw-6840	65	10	tax	tax	NOUN
taxlaw-6840	65	11	policy	policy	NOUN
taxlaw-6840	65	12	center	center	NOUN
taxlaw-6840	65	13	,	,	PUNCT
taxlaw-6840	65	14	macroeconomic	macroeconomic	ADJ
taxlaw-6840	65	15	analysis	analysis	NOUN
taxlaw-6840	65	16	of	of	ADP
taxlaw-6840	65	17	the	the	DET
taxlaw-6840	65	18	tax	tax	NOUN
taxlaw-6840	65	19	cuts	cut	NOUN
taxlaw-6840	65	20	and	and	CCONJ
taxlaw-6840	65	21	jobs	job	NOUN
taxlaw-6840	65	22	act	act	NOUN
taxlaw-6840	65	23	(	(	PUNCT
taxlaw-6840	65	24	2017	2017	NUM
taxlaw-6840	65	25	)	)	PUNCT
taxlaw-6840	65	26	,	,	PUNCT
taxlaw-6840	65	27	available	available	ADJ
taxlaw-6840	65	28	at	at	ADP
taxlaw-6840	65	29	https://www.taxpolicycenter.org/publications/macroeconomic-analysis-tax-cuts-and-jobs-act/full	https://www.taxpolicycenter.org/publications/macroeconomic-analysis-tax-cuts-and-jobs-act/full	PROPN
taxlaw-6840	65	30	[	[	X
taxlaw-6840	65	31	https://perma.cc/43ju-nn3d	https://perma.cc/43ju-nn3d	PROPN
taxlaw-6840	65	32	]	]	X
taxlaw-6840	65	33	.	.	PUNCT
taxlaw-6840	66	1	11	11	NUM
taxlaw-6840	66	2	robert	robert	PROPN
taxlaw-6840	66	3	barro	barro	PROPN
taxlaw-6840	66	4	&	&	CCONJ
taxlaw-6840	66	5	jason	jason	PROPN
taxlaw-6840	66	6	furman	furman	PROPN
taxlaw-6840	66	7	,	,	PUNCT
taxlaw-6840	66	8	macroeconomic	macroeconomic	ADJ
taxlaw-6840	66	9	effects	effect	NOUN
taxlaw-6840	66	10	of	of	ADP
taxlaw-6840	66	11	the	the	DET
taxlaw-6840	66	12	2017	2017	NUM
taxlaw-6840	66	13	tax	tax	NOUN
taxlaw-6840	66	14	reform	reform	NOUN
taxlaw-6840	66	15	,	,	PUNCT
taxlaw-6840	66	16	49(1	49(1	NOUN
taxlaw-6840	66	17	)	)	PUNCT
taxlaw-6840	66	18	brookings	brookings	PROPN
taxlaw-6840	66	19	papers	paper	NOUN
taxlaw-6840	66	20	on	on	ADP
taxlaw-6840	66	21	economic	economic	ADJ
taxlaw-6840	66	22	activity	activity	NOUN
taxlaw-6840	66	23	257	257	NUM
taxlaw-6840	66	24	(	(	PUNCT
taxlaw-6840	66	25	2018	2018	NUM
taxlaw-6840	66	26	)	)	PUNCT
taxlaw-6840	66	27	.	.	PUNCT
taxlaw-6840	67	1	2020	2020	NUM
taxlaw-6840	67	2	]	]	PUNCT
taxlaw-6840	68	1	fixing	fix	VERB
taxlaw-6840	68	2	five	five	NUM
taxlaw-6840	68	3	flaws	flaw	NOUN
taxlaw-6840	68	4	of	of	ADP
taxlaw-6840	68	5	the	the	DET
taxlaw-6840	68	6	tax	tax	NOUN
taxlaw-6840	68	7	cuts	cut	NOUN
taxlaw-6840	68	8	and	and	CCONJ
taxlaw-6840	68	9	jobs	job	NOUN
taxlaw-6840	68	10	act	act	VERB
taxlaw-6840	68	11	35	35	NUM
taxlaw-6840	68	12	revenues	revenue	NOUN
taxlaw-6840	68	13	.	.	PUNCT
taxlaw-6840	69	1	federal	federal	ADJ
taxlaw-6840	69	2	receipts	receipt	NOUN
taxlaw-6840	69	3	were	be	AUX
taxlaw-6840	69	4	17.2	17.2	NUM
taxlaw-6840	69	5	%	%	NOUN
taxlaw-6840	69	6	of	of	ADP
taxlaw-6840	69	7	gdp	gdp	NOUN
taxlaw-6840	69	8	in	in	ADP
taxlaw-6840	69	9	2017	2017	NUM
taxlaw-6840	69	10	,	,	PUNCT
taxlaw-6840	69	11	and	and	CCONJ
taxlaw-6840	69	12	declined	decline	VERB
taxlaw-6840	69	13	to	to	ADP
taxlaw-6840	69	14	16.2	16.2	NUM
taxlaw-6840	69	15	%	%	NOUN
taxlaw-6840	69	16	of	of	ADP
taxlaw-6840	69	17	gdp	gdp	NOUN
taxlaw-6840	69	18	in	in	ADP
taxlaw-6840	69	19	2018	2018	NUM
taxlaw-6840	69	20	,	,	PUNCT
taxlaw-6840	69	21	and	and	CCONJ
taxlaw-6840	69	22	16.3	16.3	NUM
taxlaw-6840	69	23	%	%	NOUN
taxlaw-6840	69	24	of	of	ADP
taxlaw-6840	69	25	gdp	gdp	NOUN
taxlaw-6840	69	26	in	in	ADP
taxlaw-6840	69	27	2019	2019	NUM
taxlaw-6840	69	28	,	,	PUNCT
taxlaw-6840	69	29	the	the	DET
taxlaw-6840	69	30	first	first	ADJ
taxlaw-6840	69	31	two	two	NUM
taxlaw-6840	69	32	years	year	NOUN
taxlaw-6840	69	33	the	the	DET
taxlaw-6840	69	34	legislation	legislation	NOUN
taxlaw-6840	69	35	was	be	AUX
taxlaw-6840	69	36	in	in	ADP
taxlaw-6840	69	37	effect	effect	NOUN
taxlaw-6840	69	38	.	.	PUNCT
taxlaw-6840	70	1	corporate	corporate	ADJ
taxlaw-6840	70	2	tax	tax	NOUN
taxlaw-6840	70	3	revenues	revenue	NOUN
taxlaw-6840	70	4	were	be	AUX
taxlaw-6840	70	5	1.5	1.5	NUM
taxlaw-6840	70	6	%	%	NOUN
taxlaw-6840	70	7	of	of	ADP
taxlaw-6840	70	8	gdp	gdp	NOUN
taxlaw-6840	70	9	in	in	ADP
taxlaw-6840	70	10	2017	2017	NUM
taxlaw-6840	70	11	but	but	CCONJ
taxlaw-6840	70	12	only	only	ADV
taxlaw-6840	70	13	1.0	1.0	NUM
taxlaw-6840	70	14	%	%	NOUN
taxlaw-6840	70	15	of	of	ADP
taxlaw-6840	70	16	gdp	gdp	NOUN
taxlaw-6840	70	17	in	in	ADP
taxlaw-6840	70	18	2018	2018	NUM
taxlaw-6840	70	19	and	and	CCONJ
taxlaw-6840	70	20	1.1	1.1	NUM
taxlaw-6840	70	21	%	%	NOUN
taxlaw-6840	70	22	of	of	ADP
taxlaw-6840	70	23	gdp	gdp	NOUN
taxlaw-6840	70	24	in	in	ADP
taxlaw-6840	70	25	2019.12	2019.12	NUM
taxlaw-6840	70	26	since	since	SCONJ
taxlaw-6840	70	27	typically	typically	ADV
taxlaw-6840	70	28	federal	federal	ADJ
taxlaw-6840	70	29	receipts	receipt	NOUN
taxlaw-6840	70	30	increase	increase	NOUN
taxlaw-6840	70	31	(	(	PUNCT
taxlaw-6840	70	32	even	even	ADV
taxlaw-6840	70	33	as	as	ADP
taxlaw-6840	70	34	a	a	DET
taxlaw-6840	70	35	share	share	NOUN
taxlaw-6840	70	36	of	of	ADP
taxlaw-6840	70	37	gdp	gdp	NOUN
taxlaw-6840	70	38	)	)	PUNCT
taxlaw-6840	70	39	during	during	ADP
taxlaw-6840	70	40	strong	strong	ADJ
taxlaw-6840	70	41	economies	economy	NOUN
taxlaw-6840	70	42	,	,	PUNCT
taxlaw-6840	70	43	there	there	PRON
taxlaw-6840	70	44	seems	seem	VERB
taxlaw-6840	70	45	little	little	ADJ
taxlaw-6840	70	46	doubt	doubt	NOUN
taxlaw-6840	70	47	that	that	SCONJ
taxlaw-6840	70	48	the	the	DET
taxlaw-6840	70	49	reduced	reduced	ADJ
taxlaw-6840	70	50	tax	tax	NOUN
taxlaw-6840	70	51	revenues	revenue	NOUN
taxlaw-6840	70	52	are	be	AUX
taxlaw-6840	70	53	a	a	DET
taxlaw-6840	70	54	result	result	NOUN
taxlaw-6840	70	55	of	of	ADP
taxlaw-6840	70	56	the	the	DET
taxlaw-6840	70	57	changes	change	NOUN
taxlaw-6840	70	58	in	in	ADP
taxlaw-6840	70	59	tax	tax	NOUN
taxlaw-6840	70	60	law	law	NOUN
taxlaw-6840	70	61	.	.	PUNCT
taxlaw-6840	71	1	figure	figure	NOUN
taxlaw-6840	71	2	1	1	NUM
taxlaw-6840	71	3	shows	show	VERB
taxlaw-6840	71	4	the	the	DET
taxlaw-6840	71	5	tendency	tendency	NOUN
taxlaw-6840	71	6	of	of	ADP
taxlaw-6840	71	7	revenues	revenue	NOUN
taxlaw-6840	71	8	to	to	PART
taxlaw-6840	71	9	increase	increase	VERB
taxlaw-6840	71	10	relative	relative	ADJ
taxlaw-6840	71	11	to	to	ADP
taxlaw-6840	71	12	gdp	gdp	NOUN
taxlaw-6840	71	13	during	during	ADP
taxlaw-6840	71	14	expansions	expansion	NOUN
taxlaw-6840	71	15	,	,	PUNCT
taxlaw-6840	71	16	but	but	CCONJ
taxlaw-6840	71	17	that	that	PRON
taxlaw-6840	71	18	is	be	AUX
taxlaw-6840	71	19	not	not	PART
taxlaw-6840	71	20	the	the	DET
taxlaw-6840	71	21	trend	trend	NOUN
taxlaw-6840	71	22	of	of	ADP
taxlaw-6840	71	23	recent	recent	ADJ
taxlaw-6840	71	24	years	year	NOUN
taxlaw-6840	71	25	,	,	PUNCT
taxlaw-6840	71	26	and	and	CCONJ
taxlaw-6840	71	27	2018	2018	NUM
taxlaw-6840	71	28	shows	show	VERB
taxlaw-6840	71	29	a	a	DET
taxlaw-6840	71	30	clear	clear	ADJ
taxlaw-6840	71	31	dip	dip	NOUN
taxlaw-6840	71	32	down	down	ADP
taxlaw-6840	71	33	,	,	PUNCT
taxlaw-6840	71	34	despite	despite	SCONJ
taxlaw-6840	71	35	very	very	ADV
taxlaw-6840	71	36	strong	strong	ADJ
taxlaw-6840	71	37	macroeconomic	macroeconomic	ADJ
taxlaw-6840	71	38	fundamentals	fundamental	NOUN
taxlaw-6840	71	39	.	.	PUNCT
taxlaw-6840	72	1	the	the	DET
taxlaw-6840	72	2	unemployment	unemployment	NOUN
taxlaw-6840	72	3	rate	rate	NOUN
taxlaw-6840	72	4	for	for	ADP
taxlaw-6840	72	5	2018	2018	NUM
taxlaw-6840	72	6	(	(	PUNCT
taxlaw-6840	72	7	2019	2019	NUM
taxlaw-6840	72	8	)	)	PUNCT
taxlaw-6840	72	9	averaged	average	VERB
taxlaw-6840	72	10	3.9	3.9	NUM
taxlaw-6840	72	11	(	(	PUNCT
taxlaw-6840	72	12	3.7)%	3.7)%	NOUN
taxlaw-6840	72	13	,	,	PUNCT
taxlaw-6840	72	14	down	down	ADV
taxlaw-6840	72	15	from	from	ADP
taxlaw-6840	72	16	4.4	4.4	NUM
taxlaw-6840	72	17	%	%	NOUN
taxlaw-6840	72	18	in	in	ADP
taxlaw-6840	72	19	2017	2017	NUM
taxlaw-6840	72	20	.	.	PUNCT
taxlaw-6840	73	1	figure	figure	NOUN
taxlaw-6840	73	2	1	1	NUM
taxlaw-6840	73	3	:	:	PUNCT
taxlaw-6840	73	4	total	total	ADJ
taxlaw-6840	73	5	federal	federal	ADJ
taxlaw-6840	73	6	receipts	receipt	NOUN
taxlaw-6840	73	7	as	as	ADP
taxlaw-6840	73	8	a	a	DET
taxlaw-6840	73	9	share	share	NOUN
taxlaw-6840	73	10	of	of	ADP
taxlaw-6840	73	11	gdp	gdp	NOUN
taxlaw-6840	73	12	,	,	PUNCT
taxlaw-6840	73	13	1981	1981	NUM
taxlaw-6840	73	14	-	-	SYM
taxlaw-6840	73	15	2019.13	2019.13	NUM
taxlaw-6840	73	16	deterioration	deterioration	NOUN
taxlaw-6840	73	17	in	in	ADP
taxlaw-6840	73	18	the	the	DET
taxlaw-6840	73	19	budget	budget	NOUN
taxlaw-6840	73	20	deficit	deficit	NOUN
taxlaw-6840	73	21	will	will	AUX
taxlaw-6840	73	22	be	be	AUX
taxlaw-6840	73	23	even	even	ADV
taxlaw-6840	73	24	more	more	ADV
taxlaw-6840	73	25	troubling	troubling	ADJ
taxlaw-6840	73	26	than	than	SCONJ
taxlaw-6840	73	27	these	these	DET
taxlaw-6840	73	28	tax	tax	NOUN
taxlaw-6840	73	29	cuts	cut	NOUN
taxlaw-6840	73	30	imply	imply	VERB
taxlaw-6840	73	31	on	on	ADP
taxlaw-6840	73	32	their	their	PRON
taxlaw-6840	73	33	own	own	ADJ
taxlaw-6840	73	34	,	,	PUNCT
taxlaw-6840	73	35	since	since	SCONJ
taxlaw-6840	73	36	spending	spending	NOUN
taxlaw-6840	73	37	is	be	AUX
taxlaw-6840	73	38	also	also	ADV
taxlaw-6840	73	39	on	on	ADP
taxlaw-6840	73	40	an	an	DET
taxlaw-6840	73	41	increasing	increase	VERB
taxlaw-6840	73	42	trajectory	trajectory	NOUN
taxlaw-6840	73	43	.	.	PUNCT
taxlaw-6840	74	1	the	the	DET
taxlaw-6840	74	2	aging	aging	NOUN
taxlaw-6840	74	3	of	of	ADP
taxlaw-6840	74	4	the	the	DET
taxlaw-6840	74	5	baby	baby	NOUN
taxlaw-6840	74	6	boom	boom	NOUN
taxlaw-6840	74	7	generation	generation	NOUN
taxlaw-6840	74	8	will	will	AUX
taxlaw-6840	74	9	increase	increase	VERB
taxlaw-6840	74	10	federal	federal	ADJ
taxlaw-6840	74	11	expenditures	expenditure	NOUN
taxlaw-6840	74	12	on	on	ADP
taxlaw-6840	74	13	social	social	ADJ
taxlaw-6840	74	14	security	security	NOUN
taxlaw-6840	74	15	and	and	CCONJ
taxlaw-6840	74	16	medicare	medicare	NOUN
taxlaw-6840	74	17	substantially	substantially	ADV
taxlaw-6840	74	18	over	over	ADP
taxlaw-6840	74	19	the	the	DET
taxlaw-6840	74	20	coming	come	VERB
taxlaw-6840	74	21	decade	decade	NOUN
taxlaw-6840	74	22	;	;	PUNCT
taxlaw-6840	74	23	expenditures	expenditure	NOUN
taxlaw-6840	74	24	on	on	ADP
taxlaw-6840	74	25	each	each	DET
taxlaw-6840	74	26	program	program	NOUN
taxlaw-6840	74	27	are	be	AUX
taxlaw-6840	74	28	projected	project	VERB
taxlaw-6840	74	29	to	to	PART
taxlaw-6840	74	30	increase	increase	VERB
taxlaw-6840	74	31	by	by	ADP
taxlaw-6840	74	32	more	more	ADJ
taxlaw-6840	74	33	than	than	ADP
taxlaw-6840	74	34	1	1	NUM
taxlaw-6840	74	35	%	%	NOUN
taxlaw-6840	74	36	of	of	ADP
taxlaw-6840	74	37	gdp	gdp	NOUN
taxlaw-6840	74	38	over	over	ADP
taxlaw-6840	74	39	the	the	DET
taxlaw-6840	74	40	coming	come	VERB
taxlaw-6840	74	41	ten	ten	NUM
taxlaw-6840	74	42	years.14	years.14	PROPN
taxlaw-6840	74	43	thus	thus	ADV
taxlaw-6840	74	44	,	,	PUNCT
taxlaw-6840	74	45	even	even	ADV
taxlaw-6840	74	46	absent	absent	ADJ
taxlaw-6840	74	47	these	these	DET
taxlaw-6840	74	48	deficit	deficit	NOUN
taxlaw-6840	74	49	-	-	PUNCT
taxlaw-6840	74	50	financed	finance	VERB
taxlaw-6840	74	51	tax	tax	NOUN
taxlaw-6840	74	52	cuts	cut	NOUN
taxlaw-6840	74	53	,	,	PUNCT
taxlaw-6840	74	54	the	the	DET
taxlaw-6840	74	55	u.	u.	PROPN
taxlaw-6840	74	56	s.	s.	PROPN
taxlaw-6840	74	57	government	government	PROPN
taxlaw-6840	74	58	was	be	AUX
taxlaw-6840	74	59	on	on	ADP
taxlaw-6840	74	60	a	a	DET
taxlaw-6840	74	61	trajectory	trajectory	NOUN
taxlaw-6840	74	62	of	of	ADP
taxlaw-6840	74	63	increasing	increase	VERB
taxlaw-6840	74	64	debt	debt	NOUN
taxlaw-6840	74	65	to	to	ADP
taxlaw-6840	74	66	gdp	gdp	NOUN
taxlaw-6840	74	67	ratios	ratio	NOUN
taxlaw-6840	74	68	;	;	PUNCT
taxlaw-6840	74	69	however	however	ADV
taxlaw-6840	74	70	,	,	PUNCT
taxlaw-6840	74	71	that	that	DET
taxlaw-6840	74	72	trajectory	trajectory	NOUN
taxlaw-6840	74	73	has	have	AUX
taxlaw-6840	74	74	worsened	worsen	VERB
taxlaw-6840	74	75	substantially	substantially	ADV
taxlaw-6840	74	76	due	due	ADP
taxlaw-6840	74	77	to	to	ADP
taxlaw-6840	74	78	the	the	DET
taxlaw-6840	74	79	12	12	NUM
taxlaw-6840	74	80	revenue	revenue	NOUN
taxlaw-6840	74	81	data	datum	NOUN
taxlaw-6840	74	82	are	be	AUX
taxlaw-6840	74	83	from	from	ADP
taxlaw-6840	74	84	the	the	DET
taxlaw-6840	74	85	department	department	PROPN
taxlaw-6840	74	86	of	of	ADP
taxlaw-6840	74	87	treasury	treasury	PROPN
taxlaw-6840	74	88	,	,	PUNCT
taxlaw-6840	74	89	monthly	monthly	ADJ
taxlaw-6840	74	90	receipts	receipt	NOUN
taxlaw-6840	74	91	,	,	PUNCT
taxlaw-6840	74	92	outlays	outlay	NOUN
taxlaw-6840	74	93	,	,	PUNCT
taxlaw-6840	74	94	and	and	CCONJ
taxlaw-6840	74	95	deficit	deficit	NOUN
taxlaw-6840	74	96	or	or	CCONJ
taxlaw-6840	74	97	surplus	surplus	NOUN
taxlaw-6840	74	98	,	,	PUNCT
taxlaw-6840	74	99	fiscal	fiscal	ADJ
taxlaw-6840	74	100	years	year	NOUN
taxlaw-6840	74	101	1981	1981	NUM
taxlaw-6840	74	102	-	-	SYM
taxlaw-6840	74	103	2019	2019	NUM
taxlaw-6840	74	104	(	(	PUNCT
taxlaw-6840	74	105	feb	feb	X
taxlaw-6840	74	106	.	.	PROPN
taxlaw-6840	74	107	1	1	NUM
taxlaw-6840	74	108	,	,	PUNCT
taxlaw-6840	74	109	2020	2020	NUM
taxlaw-6840	74	110	)	)	PUNCT
taxlaw-6840	74	111	,	,	PUNCT
taxlaw-6840	74	112	available	available	ADJ
taxlaw-6840	74	113	at	at	ADP
taxlaw-6840	74	114	https://www.fiscal.treasury.gov/reports-statements/mts/current.html	https://www.fiscal.treasury.gov/reports-statements/mts/current.html	PROPN
taxlaw-6840	74	115	[	[	X
taxlaw-6840	74	116	https://perma.cc/8722-wtkf	https://perma.cc/8722-wtkf	X
taxlaw-6840	74	117	]	]	X
taxlaw-6840	74	118	.	.	PUNCT
taxlaw-6840	75	1	gdp	gdp	NOUN
taxlaw-6840	75	2	data	datum	NOUN
taxlaw-6840	75	3	are	be	AUX
taxlaw-6840	75	4	from	from	ADP
taxlaw-6840	75	5	federal	federal	PROPN
taxlaw-6840	75	6	reserve	reserve	PROPN
taxlaw-6840	75	7	economic	economic	PROPN
taxlaw-6840	75	8	data	datum	NOUN
taxlaw-6840	75	9	database	database	NOUN
taxlaw-6840	75	10	(	(	PUNCT
taxlaw-6840	75	11	fred	fred	PROPN
taxlaw-6840	75	12	)	)	PUNCT
taxlaw-6840	75	13	,	,	PUNCT
taxlaw-6840	75	14	federal	federal	PROPN
taxlaw-6840	75	15	reserve	reserve	PROPN
taxlaw-6840	75	16	bank	bank	PROPN
taxlaw-6840	75	17	of	of	ADP
taxlaw-6840	75	18	st	st	PROPN
taxlaw-6840	75	19	.	.	PROPN
taxlaw-6840	75	20	louis	louis	PROPN
taxlaw-6840	75	21	(	(	PUNCT
taxlaw-6840	75	22	feb	feb	PROPN
taxlaw-6840	75	23	.	.	PROPN
taxlaw-6840	75	24	1	1	NUM
taxlaw-6840	75	25	,	,	PUNCT
taxlaw-6840	75	26	2020	2020	NUM
taxlaw-6840	75	27	)	)	PUNCT
taxlaw-6840	75	28	,	,	PUNCT
taxlaw-6840	75	29	available	available	ADJ
taxlaw-6840	75	30	at	at	ADP
taxlaw-6840	75	31	https://fred.stlouisfed.org/series/gdp	https://fred.stlouisfed.org/series/gdp	NOUN
taxlaw-6840	75	32	[	[	X
taxlaw-6840	75	33	https://perma.cc/ly2c-p42y	https://perma.cc/ly2c-p42y	NOUN
taxlaw-6840	75	34	]	]	PUNCT
taxlaw-6840	75	35	.	.	PUNCT
taxlaw-6840	76	1	13	13	NUM
taxlaw-6840	76	2	fred	fred	ADJ
taxlaw-6840	76	3	,	,	PUNCT
taxlaw-6840	76	4	supra	supra	PROPN
taxlaw-6840	76	5	note	note	NOUN
taxlaw-6840	76	6	12	12	NUM
taxlaw-6840	76	7	.	.	PUNCT
taxlaw-6840	77	1	note	note	NOUN
taxlaw-6840	77	2	:	:	PUNCT
taxlaw-6840	77	3	monthly	monthly	ADJ
taxlaw-6840	77	4	receipt	receipt	NOUN
taxlaw-6840	77	5	data	datum	NOUN
taxlaw-6840	77	6	through	through	ADP
taxlaw-6840	77	7	december	december	PROPN
taxlaw-6840	77	8	2019	2019	NUM
taxlaw-6840	77	9	are	be	AUX
taxlaw-6840	77	10	included	include	VERB
taxlaw-6840	77	11	here	here	ADV
taxlaw-6840	77	12	,	,	PUNCT
taxlaw-6840	77	13	aggregated	aggregate	VERB
taxlaw-6840	77	14	for	for	ADP
taxlaw-6840	77	15	the	the	DET
taxlaw-6840	77	16	annual	annual	ADJ
taxlaw-6840	77	17	totals	total	NOUN
taxlaw-6840	77	18	,	,	PUNCT
taxlaw-6840	77	19	which	which	PRON
taxlaw-6840	77	20	are	be	AUX
taxlaw-6840	77	21	then	then	ADV
taxlaw-6840	77	22	compared	compare	VERB
taxlaw-6840	77	23	to	to	ADP
taxlaw-6840	77	24	gdp	gdp	PROPN
taxlaw-6840	77	25	.	.	PUNCT
taxlaw-6840	78	1	recessions	recession	NOUN
taxlaw-6840	78	2	are	be	AUX
taxlaw-6840	78	3	shaded	shade	VERB
taxlaw-6840	78	4	.	.	PUNCT
taxlaw-6840	79	1	14	14	NUM
taxlaw-6840	79	2	medicare	medicare	PROPN
taxlaw-6840	79	3	increases	increase	VERB
taxlaw-6840	79	4	from	from	ADP
taxlaw-6840	79	5	3.5	3.5	NUM
taxlaw-6840	79	6	%	%	NOUN
taxlaw-6840	79	7	to	to	ADP
taxlaw-6840	79	8	5.1	5.1	NUM
taxlaw-6840	79	9	%	%	NOUN
taxlaw-6840	79	10	of	of	ADP
taxlaw-6840	79	11	gdp	gdp	NOUN
taxlaw-6840	79	12	from	from	ADP
taxlaw-6840	79	13	2018	2018	NUM
taxlaw-6840	79	14	to	to	ADP
taxlaw-6840	79	15	2028	2028	NUM
taxlaw-6840	79	16	;	;	PUNCT
taxlaw-6840	79	17	social	social	ADJ
taxlaw-6840	79	18	security	security	NOUN
taxlaw-6840	79	19	increases	increase	VERB
taxlaw-6840	79	20	from	from	ADP
taxlaw-6840	79	21	4.9	4.9	NUM
taxlaw-6840	79	22	to	to	PART
taxlaw-6840	79	23	5.9	5.9	NUM
taxlaw-6840	79	24	%	%	NOUN
taxlaw-6840	79	25	of	of	ADP
taxlaw-6840	79	26	gdp	gdp	PROPN
taxlaw-6840	79	27	.	.	PUNCT
taxlaw-6840	80	1	see	see	VERB
taxlaw-6840	80	2	congressional	congressional	ADJ
taxlaw-6840	80	3	budget	budget	NOUN
taxlaw-6840	80	4	office	office	NOUN
taxlaw-6840	80	5	,	,	PUNCT
taxlaw-6840	80	6	the	the	DET
taxlaw-6840	80	7	budget	budget	NOUN
taxlaw-6840	80	8	and	and	CCONJ
taxlaw-6840	80	9	economic	economic	ADJ
taxlaw-6840	80	10	outlook	outlook	NOUN
taxlaw-6840	80	11	:	:	PUNCT
taxlaw-6840	80	12	2019	2019	NUM
taxlaw-6840	80	13	to	to	ADP
taxlaw-6840	80	14	2029	2029	NUM
taxlaw-6840	80	15	,	,	PUNCT
taxlaw-6840	80	16	62	62	NUM
taxlaw-6840	80	17	tbl.3	tbl.3	NOUN
taxlaw-6840	80	18	-	-	PUNCT
taxlaw-6840	80	19	1	1	NUM
taxlaw-6840	80	20	(	(	PUNCT
taxlaw-6840	80	21	2019	2019	NUM
taxlaw-6840	80	22	)	)	PUNCT
taxlaw-6840	80	23	.	.	PUNCT
taxlaw-6840	81	1	12.0	12.0	NUM
taxlaw-6840	81	2	%	%	NOUN
taxlaw-6840	81	3	13.0	13.0	NUM
taxlaw-6840	81	4	%	%	NOUN
taxlaw-6840	81	5	14.0	14.0	NUM
taxlaw-6840	81	6	%	%	NOUN
taxlaw-6840	81	7	15.0	15.0	NUM
taxlaw-6840	81	8	%	%	NOUN
taxlaw-6840	81	9	16.0	16.0	NUM
taxlaw-6840	81	10	%	%	NOUN
taxlaw-6840	81	11	17.0	17.0	NUM
taxlaw-6840	81	12	%	%	NOUN
taxlaw-6840	81	13	18.0	18.0	NUM
taxlaw-6840	81	14	%	%	NOUN
taxlaw-6840	81	15	19.0	19.0	NUM
taxlaw-6840	81	16	%	%	NOUN
taxlaw-6840	81	17	20.0	20.0	NUM
taxlaw-6840	81	18	%	%	NOUN
taxlaw-6840	81	19	21.0	21.0	NUM
taxlaw-6840	81	20	%	%	NOUN
taxlaw-6840	81	21	22.0	22.0	NUM
taxlaw-6840	81	22	%	%	NOUN
taxlaw-6840	81	23	1981	1981	NUM
taxlaw-6840	81	24	1983	1983	NUM
taxlaw-6840	81	25	1985	1985	NUM
taxlaw-6840	81	26	1987	1987	NUM
taxlaw-6840	81	27	1989	1989	NUM
taxlaw-6840	81	28	1991	1991	NUM
taxlaw-6840	81	29	1993	1993	NUM
taxlaw-6840	81	30	1995	1995	NUM
taxlaw-6840	81	31	1997	1997	NUM
taxlaw-6840	81	32	1999	1999	NUM
taxlaw-6840	81	33	2001	2001	NUM
taxlaw-6840	81	34	2003	2003	NUM
taxlaw-6840	81	35	2005	2005	NUM
taxlaw-6840	81	36	2007	2007	NUM
taxlaw-6840	81	37	2009	2009	NUM
taxlaw-6840	81	38	2011	2011	NUM
taxlaw-6840	81	39	2013	2013	NUM
taxlaw-6840	81	40	2015	2015	NUM
taxlaw-6840	81	41	2017	2017	NUM
taxlaw-6840	81	42	2019	2019	NUM
taxlaw-6840	82	1	[	[	X
taxlaw-6840	82	2	vol	vol	NOUN
taxlaw-6840	82	3	.	.	PUNCT
taxlaw-6840	82	4	11:2	11:2	NUM
taxlaw-6840	82	5	columbia	columbia	PROPN
taxlaw-6840	82	6	journal	journal	PROPN
taxlaw-6840	82	7	of	of	ADP
taxlaw-6840	82	8	tax	tax	NOUN
taxlaw-6840	82	9	law	law	NOUN
taxlaw-6840	82	10	36	36	NUM
taxlaw-6840	82	11	new	new	ADJ
taxlaw-6840	82	12	tax	tax	NOUN
taxlaw-6840	82	13	law	law	NOUN
taxlaw-6840	82	14	.	.	PUNCT
taxlaw-6840	83	1	there	there	PRON
taxlaw-6840	83	2	are	be	VERB
taxlaw-6840	83	3	three	three	NUM
taxlaw-6840	83	4	important	important	ADJ
taxlaw-6840	83	5	problems	problem	NOUN
taxlaw-6840	83	6	associated	associate	VERB
taxlaw-6840	83	7	with	with	ADP
taxlaw-6840	83	8	these	these	DET
taxlaw-6840	83	9	increased	increase	VERB
taxlaw-6840	83	10	deficits	deficit	NOUN
taxlaw-6840	83	11	at	at	ADP
taxlaw-6840	83	12	this	this	DET
taxlaw-6840	83	13	particular	particular	ADJ
taxlaw-6840	83	14	moment	moment	NOUN
taxlaw-6840	83	15	in	in	ADP
taxlaw-6840	83	16	time	time	NOUN
taxlaw-6840	83	17	.	.	PUNCT
taxlaw-6840	84	1	first	first	ADV
taxlaw-6840	84	2	,	,	PUNCT
taxlaw-6840	84	3	recessions	recession	NOUN
taxlaw-6840	84	4	always	always	ADV
taxlaw-6840	84	5	come	come	VERB
taxlaw-6840	84	6	.	.	PUNCT
taxlaw-6840	85	1	the	the	DET
taxlaw-6840	85	2	u.	u.	PROPN
taxlaw-6840	85	3	s.	s.	PROPN
taxlaw-6840	85	4	is	be	AUX
taxlaw-6840	85	5	enjoying	enjoy	VERB
taxlaw-6840	85	6	a	a	DET
taxlaw-6840	85	7	very	very	ADV
taxlaw-6840	85	8	long	long	ADJ
taxlaw-6840	85	9	expansion	expansion	NOUN
taxlaw-6840	85	10	,	,	PUNCT
taxlaw-6840	85	11	the	the	DET
taxlaw-6840	85	12	longest	long	ADJ
taxlaw-6840	85	13	in	in	ADP
taxlaw-6840	85	14	modern	modern	ADJ
taxlaw-6840	85	15	u.	u.	PROPN
taxlaw-6840	85	16	s.	s.	PROPN
taxlaw-6840	85	17	history	history	PROPN
taxlaw-6840	85	18	.	.	PUNCT
taxlaw-6840	86	1	while	while	SCONJ
taxlaw-6840	86	2	this	this	DET
taxlaw-6840	86	3	expansion	expansion	NOUN
taxlaw-6840	86	4	began	begin	VERB
taxlaw-6840	86	5	after	after	ADP
taxlaw-6840	86	6	a	a	DET
taxlaw-6840	86	7	very	very	ADV
taxlaw-6840	86	8	deep	deep	ADJ
taxlaw-6840	86	9	recession	recession	NOUN
taxlaw-6840	86	10	,	,	PUNCT
taxlaw-6840	86	11	it	it	PRON
taxlaw-6840	86	12	is	be	AUX
taxlaw-6840	86	13	unlikely	unlikely	ADJ
taxlaw-6840	86	14	to	to	PART
taxlaw-6840	86	15	continue	continue	VERB
taxlaw-6840	86	16	forever	forever	ADV
taxlaw-6840	86	17	.	.	PUNCT
taxlaw-6840	87	1	when	when	SCONJ
taxlaw-6840	87	2	the	the	DET
taxlaw-6840	87	3	current	current	ADJ
taxlaw-6840	87	4	expansion	expansion	NOUN
taxlaw-6840	87	5	ends	end	VERB
taxlaw-6840	87	6	,	,	PUNCT
taxlaw-6840	87	7	inevitably	inevitably	ADV
taxlaw-6840	87	8	,	,	PUNCT
taxlaw-6840	87	9	it	it	PRON
taxlaw-6840	87	10	would	would	AUX
taxlaw-6840	87	11	be	be	AUX
taxlaw-6840	87	12	ideal	ideal	ADJ
taxlaw-6840	87	13	if	if	SCONJ
taxlaw-6840	87	14	the	the	DET
taxlaw-6840	87	15	federal	federal	ADJ
taxlaw-6840	87	16	government	government	NOUN
taxlaw-6840	87	17	undertook	undertake	VERB
taxlaw-6840	87	18	expansionary	expansionary	ADJ
taxlaw-6840	87	19	fiscal	fiscal	ADJ
taxlaw-6840	87	20	policy	policy	NOUN
taxlaw-6840	87	21	in	in	ADP
taxlaw-6840	87	22	response	response	NOUN
taxlaw-6840	87	23	,	,	PUNCT
taxlaw-6840	87	24	to	to	PART
taxlaw-6840	87	25	reduce	reduce	VERB
taxlaw-6840	87	26	the	the	DET
taxlaw-6840	87	27	magnitude	magnitude	NOUN
taxlaw-6840	87	28	of	of	ADP
taxlaw-6840	87	29	the	the	DET
taxlaw-6840	87	30	recession	recession	NOUN
taxlaw-6840	87	31	.	.	PUNCT
taxlaw-6840	88	1	the	the	DET
taxlaw-6840	88	2	deficit	deficit	NOUN
taxlaw-6840	88	3	will	will	AUX
taxlaw-6840	88	4	certainly	certainly	ADV
taxlaw-6840	88	5	increase	increase	VERB
taxlaw-6840	88	6	automatically	automatically	ADV
taxlaw-6840	88	7	due	due	ADP
taxlaw-6840	88	8	to	to	ADP
taxlaw-6840	88	9	lower	low	ADJ
taxlaw-6840	88	10	tax	tax	NOUN
taxlaw-6840	88	11	receipts	receipt	NOUN
taxlaw-6840	88	12	and	and	CCONJ
taxlaw-6840	88	13	higher	high	ADJ
taxlaw-6840	88	14	spending	spending	NOUN
taxlaw-6840	88	15	on	on	ADP
taxlaw-6840	88	16	means	mean	NOUN
taxlaw-6840	88	17	-	-	PUNCT
taxlaw-6840	88	18	tested	test	VERB
taxlaw-6840	88	19	programs	program	NOUN
taxlaw-6840	88	20	as	as	ADV
taxlaw-6840	88	21	well	well	ADV
taxlaw-6840	88	22	as	as	ADP
taxlaw-6840	88	23	unemployment	unemployment	NOUN
taxlaw-6840	88	24	insurance	insurance	NOUN
taxlaw-6840	88	25	.	.	PUNCT
taxlaw-6840	89	1	however	however	ADV
taxlaw-6840	89	2	,	,	PUNCT
taxlaw-6840	89	3	additional	additional	ADJ
taxlaw-6840	89	4	discretionary	discretionary	ADJ
taxlaw-6840	89	5	stimulus	stimulus	NOUN
taxlaw-6840	89	6	is	be	AUX
taxlaw-6840	89	7	also	also	ADV
taxlaw-6840	89	8	advised	advise	VERB
taxlaw-6840	89	9	,	,	PUNCT
taxlaw-6840	89	10	particularly	particularly	ADV
taxlaw-6840	89	11	in	in	ADP
taxlaw-6840	89	12	today	today	NOUN
taxlaw-6840	89	13	’s	’s	PART
taxlaw-6840	89	14	macroeconomic	macroeconomic	ADJ
taxlaw-6840	89	15	climate	climate	NOUN
taxlaw-6840	89	16	,	,	PUNCT
taxlaw-6840	89	17	which	which	PRON
taxlaw-6840	89	18	begins	begin	VERB
taxlaw-6840	89	19	with	with	ADP
taxlaw-6840	89	20	monetary	monetary	ADJ
taxlaw-6840	89	21	policy	policy	NOUN
taxlaw-6840	89	22	in	in	ADP
taxlaw-6840	89	23	an	an	DET
taxlaw-6840	89	24	unusually	unusually	ADV
taxlaw-6840	89	25	policy	policy	NOUN
taxlaw-6840	89	26	-	-	PUNCT
taxlaw-6840	89	27	constrained	constrain	VERB
taxlaw-6840	89	28	stance	stance	NOUN
taxlaw-6840	89	29	,	,	PUNCT
taxlaw-6840	89	30	due	due	ADP
taxlaw-6840	89	31	to	to	ADP
taxlaw-6840	89	32	our	our	PRON
taxlaw-6840	89	33	persistent	persistent	ADJ
taxlaw-6840	89	34	low	low	ADJ
taxlaw-6840	89	35	interest	interest	NOUN
taxlaw-6840	89	36	rate	rate	NOUN
taxlaw-6840	89	37	environment	environment	NOUN
taxlaw-6840	89	38	.	.	PUNCT
taxlaw-6840	90	1	this	this	PRON
taxlaw-6840	90	2	leaves	leave	VERB
taxlaw-6840	90	3	little	little	ADJ
taxlaw-6840	90	4	room	room	NOUN
taxlaw-6840	90	5	for	for	ADP
taxlaw-6840	90	6	interest	interest	NOUN
taxlaw-6840	90	7	rate	rate	NOUN
taxlaw-6840	90	8	reductions	reduction	NOUN
taxlaw-6840	90	9	as	as	ADP
taxlaw-6840	90	10	expansionary	expansionary	ADJ
taxlaw-6840	90	11	monetary	monetary	ADJ
taxlaw-6840	90	12	policy	policy	NOUN
taxlaw-6840	90	13	measures.15	measures.15	NOUN
taxlaw-6840	90	14	however	however	ADV
taxlaw-6840	90	15	,	,	PUNCT
taxlaw-6840	90	16	policy	policy	NOUN
taxlaw-6840	90	17	-	-	PUNCT
taxlaw-6840	90	18	makers	maker	NOUN
taxlaw-6840	90	19	may	may	AUX
taxlaw-6840	90	20	feel	feel	VERB
taxlaw-6840	90	21	constrained	constrain	VERB
taxlaw-6840	90	22	by	by	ADP
taxlaw-6840	90	23	our	our	PRON
taxlaw-6840	90	24	large	large	ADJ
taxlaw-6840	90	25	(	(	PUNCT
taxlaw-6840	90	26	and	and	CCONJ
taxlaw-6840	90	27	growing	grow	VERB
taxlaw-6840	90	28	)	)	PUNCT
taxlaw-6840	90	29	debt	debt	NOUN
taxlaw-6840	90	30	balance	balance	NOUN
taxlaw-6840	90	31	when	when	SCONJ
taxlaw-6840	90	32	they	they	PRON
taxlaw-6840	90	33	respond	respond	VERB
taxlaw-6840	90	34	to	to	ADP
taxlaw-6840	90	35	the	the	DET
taxlaw-6840	90	36	next	next	ADJ
taxlaw-6840	90	37	recession	recession	NOUN
taxlaw-6840	90	38	,	,	PUNCT
taxlaw-6840	90	39	and	and	CCONJ
taxlaw-6840	90	40	thus	thus	ADV
taxlaw-6840	90	41	they	they	PRON
taxlaw-6840	90	42	may	may	AUX
taxlaw-6840	90	43	be	be	AUX
taxlaw-6840	90	44	tempted	tempt	VERB
taxlaw-6840	90	45	to	to	PART
taxlaw-6840	90	46	take	take	VERB
taxlaw-6840	90	47	an	an	DET
taxlaw-6840	90	48	inadequately	inadequately	ADV
taxlaw-6840	90	49	expansionary	expansionary	ADJ
taxlaw-6840	90	50	fiscal	fiscal	ADJ
taxlaw-6840	90	51	stance	stance	NOUN
taxlaw-6840	90	52	at	at	ADP
taxlaw-6840	90	53	that	that	DET
taxlaw-6840	90	54	time	time	NOUN
taxlaw-6840	90	55	.	.	PUNCT
taxlaw-6840	91	1	while	while	SCONJ
taxlaw-6840	91	2	there	there	PRON
taxlaw-6840	91	3	is	be	VERB
taxlaw-6840	91	4	little	little	ADJ
taxlaw-6840	91	5	sign	sign	NOUN
taxlaw-6840	91	6	of	of	ADP
taxlaw-6840	91	7	rising	rise	VERB
taxlaw-6840	91	8	interest	interest	NOUN
taxlaw-6840	91	9	rates	rate	NOUN
taxlaw-6840	91	10	,	,	PUNCT
taxlaw-6840	91	11	a	a	DET
taxlaw-6840	91	12	falling	fall	VERB
taxlaw-6840	91	13	u.s	u.s	PROPN
taxlaw-6840	91	14	.	.	PROPN
taxlaw-6840	91	15	dollar	dollar	NOUN
taxlaw-6840	91	16	,	,	PUNCT
taxlaw-6840	91	17	or	or	CCONJ
taxlaw-6840	91	18	other	other	ADJ
taxlaw-6840	91	19	practical	practical	ADJ
taxlaw-6840	91	20	constraints	constraint	NOUN
taxlaw-6840	91	21	on	on	ADP
taxlaw-6840	91	22	the	the	DET
taxlaw-6840	91	23	u.s	u.s	PROPN
taxlaw-6840	91	24	.	.	PROPN
taxlaw-6840	91	25	government	government	NOUN
taxlaw-6840	91	26	’s	’s	PART
taxlaw-6840	91	27	ability	ability	NOUN
taxlaw-6840	91	28	to	to	PART
taxlaw-6840	91	29	borrow	borrow	VERB
taxlaw-6840	91	30	,	,	PUNCT
taxlaw-6840	91	31	the	the	DET
taxlaw-6840	91	32	specter	specter	NOUN
taxlaw-6840	91	33	of	of	ADP
taxlaw-6840	91	34	rising	rise	VERB
taxlaw-6840	91	35	debt	debt	NOUN
taxlaw-6840	91	36	burdens	burden	NOUN
taxlaw-6840	91	37	can	can	AUX
taxlaw-6840	91	38	reduce	reduce	VERB
taxlaw-6840	91	39	political	political	ADJ
taxlaw-6840	91	40	appetite	appetite	NOUN
taxlaw-6840	91	41	for	for	ADP
taxlaw-6840	91	42	deficits	deficit	NOUN
taxlaw-6840	91	43	,	,	PUNCT
taxlaw-6840	91	44	even	even	ADV
taxlaw-6840	91	45	during	during	ADP
taxlaw-6840	91	46	tough	tough	ADJ
taxlaw-6840	91	47	times	time	NOUN
taxlaw-6840	91	48	.	.	PUNCT
taxlaw-6840	92	1	indeed	indeed	ADV
taxlaw-6840	92	2	,	,	PUNCT
taxlaw-6840	92	3	in	in	ADP
taxlaw-6840	92	4	the	the	DET
taxlaw-6840	92	5	great	great	ADJ
taxlaw-6840	92	6	recession	recession	NOUN
taxlaw-6840	92	7	,	,	PUNCT
taxlaw-6840	92	8	policy	policy	NOUN
taxlaw-6840	92	9	-	-	PUNCT
taxlaw-6840	92	10	makers	maker	NOUN
taxlaw-6840	92	11	were	be	AUX
taxlaw-6840	92	12	arguably	arguably	ADV
taxlaw-6840	92	13	far	far	ADV
taxlaw-6840	92	14	too	too	ADV
taxlaw-6840	92	15	timid	timid	ADJ
taxlaw-6840	92	16	in	in	ADP
taxlaw-6840	92	17	their	their	PRON
taxlaw-6840	92	18	response	response	NOUN
taxlaw-6840	92	19	for	for	ADP
taxlaw-6840	92	20	precisely	precisely	ADV
taxlaw-6840	92	21	this	this	DET
taxlaw-6840	92	22	reason	reason	NOUN
taxlaw-6840	92	23	.	.	PUNCT
taxlaw-6840	93	1	therefore	therefore	ADV
taxlaw-6840	93	2	,	,	PUNCT
taxlaw-6840	93	3	running	run	VERB
taxlaw-6840	93	4	up	up	ADP
taxlaw-6840	93	5	deficits	deficit	NOUN
taxlaw-6840	93	6	when	when	SCONJ
taxlaw-6840	93	7	the	the	DET
taxlaw-6840	93	8	economy	economy	NOUN
taxlaw-6840	93	9	is	be	AUX
taxlaw-6840	93	10	strong	strong	ADJ
taxlaw-6840	93	11	,	,	PUNCT
taxlaw-6840	93	12	especially	especially	ADV
taxlaw-6840	93	13	to	to	PART
taxlaw-6840	93	14	pay	pay	VERB
taxlaw-6840	93	15	for	for	ADP
taxlaw-6840	93	16	tax	tax	NOUN
taxlaw-6840	93	17	cuts	cut	NOUN
taxlaw-6840	93	18	,	,	PUNCT
taxlaw-6840	93	19	is	be	AUX
taxlaw-6840	93	20	unwise	unwise	ADJ
taxlaw-6840	93	21	.	.	PUNCT
taxlaw-6840	94	1	a	a	DET
taxlaw-6840	94	2	better	well	ADJ
taxlaw-6840	94	3	use	use	NOUN
taxlaw-6840	94	4	of	of	ADP
taxlaw-6840	94	5	deficit	deficit	NOUN
taxlaw-6840	94	6	-	-	PUNCT
taxlaw-6840	94	7	finance	finance	NOUN
taxlaw-6840	94	8	would	would	AUX
taxlaw-6840	94	9	be	be	AUX
taxlaw-6840	94	10	to	to	PART
taxlaw-6840	94	11	make	make	VERB
taxlaw-6840	94	12	public	public	ADJ
taxlaw-6840	94	13	investments	investment	NOUN
taxlaw-6840	94	14	in	in	ADP
taxlaw-6840	94	15	infrastructure	infrastructure	NOUN
taxlaw-6840	94	16	or	or	CCONJ
taxlaw-6840	94	17	education	education	NOUN
taxlaw-6840	94	18	,	,	PUNCT
taxlaw-6840	94	19	both	both	PRON
taxlaw-6840	94	20	of	of	ADP
taxlaw-6840	94	21	which	which	PRON
taxlaw-6840	94	22	will	will	AUX
taxlaw-6840	94	23	pay	pay	VERB
taxlaw-6840	94	24	future	future	ADJ
taxlaw-6840	94	25	dividends	dividend	NOUN
taxlaw-6840	94	26	that	that	PRON
taxlaw-6840	94	27	help	help	VERB
taxlaw-6840	94	28	justify	justify	VERB
taxlaw-6840	94	29	deficits	deficit	NOUN
taxlaw-6840	94	30	.	.	PUNCT
taxlaw-6840	95	1	in	in	ADP
taxlaw-6840	95	2	the	the	DET
taxlaw-6840	95	3	case	case	NOUN
taxlaw-6840	95	4	of	of	ADP
taxlaw-6840	95	5	infrastructure	infrastructure	NOUN
taxlaw-6840	95	6	,	,	PUNCT
taxlaw-6840	95	7	deferring	defer	VERB
taxlaw-6840	95	8	road	road	NOUN
taxlaw-6840	95	9	and	and	CCONJ
taxlaw-6840	95	10	bridge	bridge	NOUN
taxlaw-6840	95	11	maintenance	maintenance	NOUN
taxlaw-6840	95	12	is	be	AUX
taxlaw-6840	95	13	likely	likely	ADJ
taxlaw-6840	95	14	to	to	PART
taxlaw-6840	95	15	make	make	VERB
taxlaw-6840	95	16	future	future	ADJ
taxlaw-6840	95	17	tax	tax	NOUN
taxlaw-6840	95	18	burdens	burden	NOUN
taxlaw-6840	95	19	higher	higher	ADV
taxlaw-6840	95	20	,	,	PUNCT
taxlaw-6840	95	21	when	when	SCONJ
taxlaw-6840	95	22	those	those	DET
taxlaw-6840	95	23	investments	investment	NOUN
taxlaw-6840	95	24	are	be	AUX
taxlaw-6840	95	25	finally	finally	ADV
taxlaw-6840	95	26	made	make	VERB
taxlaw-6840	95	27	.	.	PUNCT
taxlaw-6840	96	1	and	and	CCONJ
taxlaw-6840	96	2	investments	investment	NOUN
taxlaw-6840	96	3	in	in	ADP
taxlaw-6840	96	4	human	human	ADJ
taxlaw-6840	96	5	capital	capital	NOUN
taxlaw-6840	96	6	(	(	PUNCT
taxlaw-6840	96	7	such	such	ADJ
taxlaw-6840	96	8	as	as	ADP
taxlaw-6840	96	9	education	education	NOUN
taxlaw-6840	96	10	)	)	PUNCT
taxlaw-6840	96	11	also	also	ADV
taxlaw-6840	96	12	pay	pay	VERB
taxlaw-6840	96	13	future	future	ADJ
taxlaw-6840	96	14	dividends	dividend	NOUN
taxlaw-6840	96	15	since	since	SCONJ
taxlaw-6840	96	16	tomorrow	tomorrow	NOUN
taxlaw-6840	96	17	’s	’s	PART
taxlaw-6840	96	18	taxpayers	taxpayer	NOUN
taxlaw-6840	96	19	have	have	VERB
taxlaw-6840	96	20	higher	high	ADJ
taxlaw-6840	96	21	earnings	earning	NOUN
taxlaw-6840	96	22	as	as	ADP
taxlaw-6840	96	23	a	a	DET
taxlaw-6840	96	24	consequence	consequence	NOUN
taxlaw-6840	96	25	.	.	PUNCT
taxlaw-6840	97	1	however	however	ADV
taxlaw-6840	97	2	,	,	PUNCT
taxlaw-6840	97	3	tax	tax	NOUN
taxlaw-6840	97	4	cuts	cut	NOUN
taxlaw-6840	97	5	do	do	AUX
taxlaw-6840	97	6	not	not	PART
taxlaw-6840	97	7	satisfy	satisfy	VERB
taxlaw-6840	97	8	these	these	DET
taxlaw-6840	97	9	future	future	ADV
taxlaw-6840	97	10	-	-	PUNCT
taxlaw-6840	97	11	oriented	orient	VERB
taxlaw-6840	97	12	arguments.16	arguments.16	PROPN
taxlaw-6840	97	13	second	second	NOUN
taxlaw-6840	97	14	,	,	PUNCT
taxlaw-6840	97	15	deficits	deficit	NOUN
taxlaw-6840	97	16	inevitably	inevitably	ADV
taxlaw-6840	97	17	have	have	VERB
taxlaw-6840	97	18	three	three	NUM
taxlaw-6840	97	19	possible	possible	ADJ
taxlaw-6840	97	20	future	future	ADJ
taxlaw-6840	97	21	consequences	consequence	NOUN
taxlaw-6840	97	22	:	:	PUNCT
taxlaw-6840	97	23	higher	high	ADJ
taxlaw-6840	97	24	tax	tax	NOUN
taxlaw-6840	97	25	burdens	burden	NOUN
taxlaw-6840	97	26	,	,	PUNCT
taxlaw-6840	97	27	greater	great	ADJ
taxlaw-6840	97	28	spending	spending	NOUN
taxlaw-6840	97	29	cuts	cut	NOUN
taxlaw-6840	97	30	,	,	PUNCT
taxlaw-6840	97	31	or	or	CCONJ
taxlaw-6840	97	32	even	even	ADV
taxlaw-6840	97	33	more	more	ADJ
taxlaw-6840	97	34	deficits	deficit	NOUN
taxlaw-6840	97	35	(	(	PUNCT
taxlaw-6840	97	36	with	with	ADP
taxlaw-6840	97	37	their	their	PRON
taxlaw-6840	97	38	own	own	ADJ
taxlaw-6840	97	39	future	future	ADJ
taxlaw-6840	97	40	consequences	consequence	NOUN
taxlaw-6840	97	41	)	)	PUNCT
taxlaw-6840	97	42	.	.	PUNCT
taxlaw-6840	98	1	this	this	DET
taxlaw-6840	98	2	shifts	shift	NOUN
taxlaw-6840	98	3	the	the	DET
taxlaw-6840	98	4	burden	burden	NOUN
taxlaw-6840	98	5	of	of	ADP
taxlaw-6840	98	6	financing	finance	VERB
taxlaw-6840	98	7	the	the	DET
taxlaw-6840	98	8	state	state	NOUN
taxlaw-6840	98	9	from	from	ADP
taxlaw-6840	98	10	current	current	ADJ
taxlaw-6840	98	11	to	to	ADP
taxlaw-6840	98	12	future	future	ADJ
taxlaw-6840	98	13	generations	generation	NOUN
taxlaw-6840	98	14	.	.	PUNCT
taxlaw-6840	99	1	already	already	ADV
taxlaw-6840	99	2	,	,	PUNCT
taxlaw-6840	99	3	older	old	ADJ
taxlaw-6840	99	4	members	member	NOUN
taxlaw-6840	99	5	of	of	ADP
taxlaw-6840	99	6	our	our	PRON
taxlaw-6840	99	7	population	population	NOUN
taxlaw-6840	99	8	are	be	AUX
taxlaw-6840	99	9	getting	get	VERB
taxlaw-6840	99	10	a	a	DET
taxlaw-6840	99	11	much	much	ADV
taxlaw-6840	99	12	better	well	ADJ
taxlaw-6840	99	13	deal	deal	NOUN
taxlaw-6840	99	14	in	in	ADP
taxlaw-6840	99	15	terms	term	NOUN
taxlaw-6840	99	16	of	of	ADP
taxlaw-6840	99	17	government	government	NOUN
taxlaw-6840	99	18	benefits	benefit	NOUN
taxlaw-6840	99	19	relative	relative	ADJ
taxlaw-6840	99	20	to	to	ADP
taxlaw-6840	99	21	tax	tax	NOUN
taxlaw-6840	99	22	payments	payment	NOUN
taxlaw-6840	99	23	than	than	SCONJ
taxlaw-6840	99	24	are	be	AUX
taxlaw-6840	99	25	younger	young	ADJ
taxlaw-6840	99	26	members	member	NOUN
taxlaw-6840	99	27	.	.	PUNCT
taxlaw-6840	100	1	thus	thus	ADV
taxlaw-6840	100	2	,	,	PUNCT
taxlaw-6840	100	3	it	it	PRON
taxlaw-6840	100	4	would	would	AUX
taxlaw-6840	100	5	be	be	AUX
taxlaw-6840	100	6	ideal	ideal	ADJ
taxlaw-6840	100	7	to	to	PART
taxlaw-6840	100	8	not	not	PART
taxlaw-6840	100	9	worsen	worsen	VERB
taxlaw-6840	100	10	this	this	DET
taxlaw-6840	100	11	intergenerational	intergenerational	ADJ
taxlaw-6840	100	12	inequity	inequity	NOUN
taxlaw-6840	100	13	.	.	PUNCT
taxlaw-6840	101	1	further	far	ADV
taxlaw-6840	101	2	,	,	PUNCT
taxlaw-6840	101	3	earlier	early	ADJ
taxlaw-6840	101	4	generations	generation	NOUN
taxlaw-6840	101	5	benefited	benefit	VERB
taxlaw-6840	101	6	from	from	ADP
taxlaw-6840	101	7	a	a	DET
taxlaw-6840	101	8	time	time	NOUN
taxlaw-6840	101	9	of	of	ADP
taxlaw-6840	101	10	more	more	ADJ
taxlaw-6840	101	11	inclusive	inclusive	ADJ
taxlaw-6840	101	12	growth	growth	NOUN
taxlaw-6840	101	13	;	;	PUNCT
taxlaw-6840	101	14	typical	typical	ADJ
taxlaw-6840	101	15	households	household	NOUN
taxlaw-6840	101	16	saw	see	VERB
taxlaw-6840	101	17	a	a	DET
taxlaw-6840	101	18	doubling	doubling	NOUN
taxlaw-6840	101	19	of	of	ADP
taxlaw-6840	101	20	incomes	income	NOUN
taxlaw-6840	101	21	between	between	ADP
taxlaw-6840	101	22	the	the	DET
taxlaw-6840	101	23	end	end	NOUN
taxlaw-6840	101	24	of	of	ADP
taxlaw-6840	101	25	world	world	PROPN
taxlaw-6840	101	26	war	war	PROPN
taxlaw-6840	101	27	ii	ii	PROPN
taxlaw-6840	101	28	and	and	CCONJ
taxlaw-6840	101	29	1980	1980	NUM
taxlaw-6840	101	30	;	;	PUNCT
taxlaw-6840	101	31	in	in	ADP
taxlaw-6840	101	32	comparison	comparison	NOUN
taxlaw-6840	101	33	,	,	PUNCT
taxlaw-6840	101	34	growth	growth	NOUN
taxlaw-6840	101	35	in	in	ADP
taxlaw-6840	101	36	incomes	income	NOUN
taxlaw-6840	101	37	for	for	ADP
taxlaw-6840	101	38	typical	typical	ADJ
taxlaw-6840	101	39	families	family	NOUN
taxlaw-6840	101	40	since	since	SCONJ
taxlaw-6840	101	41	1980	1980	NUM
taxlaw-6840	101	42	has	have	AUX
taxlaw-6840	101	43	been	be	AUX
taxlaw-6840	101	44	anemic	anemic	ADJ
taxlaw-6840	101	45	,	,	PUNCT
taxlaw-6840	101	46	despite	despite	SCONJ
taxlaw-6840	101	47	strong	strong	ADJ
taxlaw-6840	101	48	economic	economic	ADJ
taxlaw-6840	101	49	growth	growth	NOUN
taxlaw-6840	101	50	,	,	PUNCT
taxlaw-6840	101	51	due	due	ADP
taxlaw-6840	101	52	to	to	ADP
taxlaw-6840	101	53	rising	rise	VERB
taxlaw-6840	101	54	income	income	NOUN
taxlaw-6840	101	55	inequality	inequality	NOUN
taxlaw-6840	101	56	.	.	PUNCT
taxlaw-6840	102	1	15	15	NUM
taxlaw-6840	102	2	in	in	ADP
taxlaw-6840	102	3	addition	addition	NOUN
taxlaw-6840	102	4	,	,	PUNCT
taxlaw-6840	102	5	the	the	DET
taxlaw-6840	102	6	federal	federal	PROPN
taxlaw-6840	102	7	reserve	reserve	NOUN
taxlaw-6840	102	8	system	system	NOUN
taxlaw-6840	102	9	has	have	VERB
taxlaw-6840	102	10	many	many	ADJ
taxlaw-6840	102	11	assets	asset	NOUN
taxlaw-6840	102	12	on	on	ADP
taxlaw-6840	102	13	its	its	PRON
taxlaw-6840	102	14	balance	balance	NOUN
taxlaw-6840	102	15	sheet	sheet	NOUN
taxlaw-6840	102	16	due	due	ADJ
taxlaw-6840	102	17	to	to	ADP
taxlaw-6840	102	18	prior	prior	ADJ
taxlaw-6840	102	19	rounds	round	NOUN
taxlaw-6840	102	20	of	of	ADP
taxlaw-6840	102	21	unconventional	unconventional	ADJ
taxlaw-6840	102	22	monetary	monetary	ADJ
taxlaw-6840	102	23	policy	policy	NOUN
taxlaw-6840	102	24	,	,	PUNCT
taxlaw-6840	102	25	known	know	VERB
taxlaw-6840	102	26	as	as	ADP
taxlaw-6840	102	27	quantitative	quantitative	ADJ
taxlaw-6840	102	28	easing	easing	NOUN
taxlaw-6840	102	29	.	.	PUNCT
taxlaw-6840	103	1	while	while	SCONJ
taxlaw-6840	103	2	this	this	PRON
taxlaw-6840	103	3	is	be	AUX
taxlaw-6840	103	4	not	not	PART
taxlaw-6840	103	5	a	a	DET
taxlaw-6840	103	6	formal	formal	ADJ
taxlaw-6840	103	7	constraint	constraint	NOUN
taxlaw-6840	103	8	,	,	PUNCT
taxlaw-6840	103	9	it	it	PRON
taxlaw-6840	103	10	may	may	AUX
taxlaw-6840	103	11	also	also	ADV
taxlaw-6840	103	12	reduce	reduce	VERB
taxlaw-6840	103	13	the	the	DET
taxlaw-6840	103	14	zeal	zeal	NOUN
taxlaw-6840	103	15	of	of	ADP
taxlaw-6840	103	16	monetary	monetary	ADJ
taxlaw-6840	103	17	policy	policy	NOUN
taxlaw-6840	103	18	makers	maker	NOUN
taxlaw-6840	103	19	for	for	ADP
taxlaw-6840	103	20	further	further	ADJ
taxlaw-6840	103	21	expansion	expansion	NOUN
taxlaw-6840	103	22	of	of	ADP
taxlaw-6840	103	23	central	central	ADJ
taxlaw-6840	103	24	bank	bank	NOUN
taxlaw-6840	103	25	assets	asset	NOUN
taxlaw-6840	103	26	.	.	PUNCT
taxlaw-6840	104	1	for	for	ADP
taxlaw-6840	104	2	a	a	DET
taxlaw-6840	104	3	graphical	graphical	ADJ
taxlaw-6840	104	4	depiction	depiction	NOUN
taxlaw-6840	104	5	of	of	ADP
taxlaw-6840	104	6	central	central	ADJ
taxlaw-6840	104	7	bank	bank	NOUN
taxlaw-6840	104	8	balance	balance	NOUN
taxlaw-6840	104	9	sheets	sheet	NOUN
taxlaw-6840	104	10	,	,	PUNCT
taxlaw-6840	104	11	see	see	VERB
taxlaw-6840	104	12	board	board	NOUN
taxlaw-6840	104	13	of	of	ADP
taxlaw-6840	104	14	governors	governor	NOUN
taxlaw-6840	104	15	of	of	ADP
taxlaw-6840	104	16	the	the	DET
taxlaw-6840	104	17	federal	federal	PROPN
taxlaw-6840	104	18	reserve	reserve	PROPN
taxlaw-6840	104	19	system	system	NOUN
taxlaw-6840	104	20	,	,	PUNCT
taxlaw-6840	104	21	credit	credit	NOUN
taxlaw-6840	104	22	and	and	CCONJ
taxlaw-6840	104	23	liquidity	liquidity	NOUN
taxlaw-6840	104	24	programs	program	NOUN
taxlaw-6840	104	25	and	and	CCONJ
taxlaw-6840	104	26	the	the	DET
taxlaw-6840	104	27	balance	balance	NOUN
taxlaw-6840	104	28	sheet	sheet	NOUN
taxlaw-6840	104	29	,	,	PUNCT
taxlaw-6840	104	30	available	available	ADJ
taxlaw-6840	104	31	at	at	ADP
taxlaw-6840	104	32	https://www.federalreserve.gov/monetarypolicy/bst_recenttrends.htm	https://www.federalreserve.gov/monetarypolicy/bst_recenttrends.htm	PROPN
taxlaw-6840	105	1	[	[	X
taxlaw-6840	105	2	https://perma.cc/g74n-qygc	https://perma.cc/g74n-qygc	PROPN
taxlaw-6840	105	3	]	]	PUNCT
taxlaw-6840	105	4	.	.	PUNCT
taxlaw-6840	106	1	16	16	NUM
taxlaw-6840	106	2	some	some	PRON
taxlaw-6840	106	3	might	might	AUX
taxlaw-6840	106	4	argue	argue	VERB
taxlaw-6840	106	5	that	that	SCONJ
taxlaw-6840	106	6	corporate	corporate	ADJ
taxlaw-6840	106	7	tax	tax	NOUN
taxlaw-6840	106	8	cuts	cut	NOUN
taxlaw-6840	106	9	are	be	AUX
taxlaw-6840	106	10	future	future	ADV
taxlaw-6840	106	11	-	-	PUNCT
taxlaw-6840	106	12	oriented	orient	VERB
taxlaw-6840	106	13	if	if	SCONJ
taxlaw-6840	106	14	they	they	PRON
taxlaw-6840	106	15	spur	spur	VERB
taxlaw-6840	106	16	substantially	substantially	ADV
taxlaw-6840	106	17	greater	great	ADJ
taxlaw-6840	106	18	private	private	ADJ
taxlaw-6840	106	19	investment	investment	NOUN
taxlaw-6840	106	20	;	;	PUNCT
taxlaw-6840	106	21	this	this	DET
taxlaw-6840	106	22	claim	claim	NOUN
taxlaw-6840	106	23	will	will	AUX
taxlaw-6840	106	24	be	be	AUX
taxlaw-6840	106	25	addressed	address	VERB
taxlaw-6840	106	26	in	in	ADP
taxlaw-6840	106	27	section	section	NOUN
taxlaw-6840	106	28	iii	iii	NOUN
taxlaw-6840	106	29	below	below	ADV
taxlaw-6840	106	30	.	.	PUNCT
taxlaw-6840	107	1	2020	2020	NUM
taxlaw-6840	107	2	]	]	PUNCT
taxlaw-6840	108	1	fixing	fix	VERB
taxlaw-6840	108	2	five	five	NUM
taxlaw-6840	108	3	flaws	flaw	NOUN
taxlaw-6840	108	4	of	of	ADP
taxlaw-6840	108	5	the	the	DET
taxlaw-6840	108	6	tax	tax	NOUN
taxlaw-6840	108	7	cuts	cut	NOUN
taxlaw-6840	108	8	and	and	CCONJ
taxlaw-6840	108	9	jobs	job	NOUN
taxlaw-6840	108	10	act	act	VERB
taxlaw-6840	108	11	37	37	NUM
taxlaw-6840	108	12	figure	figure	NOUN
taxlaw-6840	108	13	2	2	NUM
taxlaw-6840	108	14	:	:	PUNCT
taxlaw-6840	108	15	cumulative	cumulative	ADJ
taxlaw-6840	108	16	pretax	pretax	ADJ
taxlaw-6840	108	17	income	income	NOUN
taxlaw-6840	108	18	growth	growth	NOUN
taxlaw-6840	108	19	in	in	ADP
taxlaw-6840	108	20	two	two	NUM
taxlaw-6840	108	21	eras17	eras17	NOUN
taxlaw-6840	108	22	third	third	ADJ
taxlaw-6840	108	23	,	,	PUNCT
taxlaw-6840	108	24	deficits	deficit	NOUN
taxlaw-6840	108	25	constrain	constrain	VERB
taxlaw-6840	108	26	our	our	PRON
taxlaw-6840	108	27	ability	ability	NOUN
taxlaw-6840	108	28	to	to	PART
taxlaw-6840	108	29	fund	fund	VERB
taxlaw-6840	108	30	urgent	urgent	ADJ
taxlaw-6840	108	31	priorities	priority	NOUN
taxlaw-6840	108	32	.	.	PUNCT
taxlaw-6840	109	1	many	many	ADJ
taxlaw-6840	109	2	priorities	priority	NOUN
taxlaw-6840	109	3	urgently	urgently	ADV
taxlaw-6840	109	4	require	require	VERB
taxlaw-6840	109	5	increased	increase	VERB
taxlaw-6840	109	6	spending	spending	NOUN
taxlaw-6840	109	7	,	,	PUNCT
taxlaw-6840	109	8	including	include	VERB
taxlaw-6840	109	9	investments	investment	NOUN
taxlaw-6840	109	10	in	in	ADP
taxlaw-6840	109	11	the	the	DET
taxlaw-6840	109	12	nation	nation	NOUN
taxlaw-6840	109	13	’s	’s	PART
taxlaw-6840	109	14	infrastructure	infrastructure	NOUN
taxlaw-6840	109	15	,	,	PUNCT
taxlaw-6840	109	16	green	green	ADJ
taxlaw-6840	109	17	research	research	NOUN
taxlaw-6840	109	18	and	and	CCONJ
taxlaw-6840	109	19	development	development	NOUN
taxlaw-6840	109	20	,	,	PUNCT
taxlaw-6840	109	21	education	education	NOUN
taxlaw-6840	109	22	,	,	PUNCT
taxlaw-6840	109	23	and	and	CCONJ
taxlaw-6840	109	24	healthcare	healthcare	PROPN
taxlaw-6840	109	25	.	.	PUNCT
taxlaw-6840	110	1	beyond	beyond	ADP
taxlaw-6840	110	2	these	these	DET
taxlaw-6840	110	3	areas	area	NOUN
taxlaw-6840	110	4	,	,	PUNCT
taxlaw-6840	110	5	we	we	PRON
taxlaw-6840	110	6	also	also	ADV
taxlaw-6840	110	7	have	have	AUX
taxlaw-6840	110	8	longstanding	longstande	VERB
taxlaw-6840	110	9	fiscal	fiscal	ADJ
taxlaw-6840	110	10	commitments	commitment	NOUN
taxlaw-6840	110	11	to	to	ADP
taxlaw-6840	110	12	our	our	PRON
taxlaw-6840	110	13	retired	retired	ADJ
taxlaw-6840	110	14	population	population	NOUN
taxlaw-6840	110	15	,	,	PUNCT
taxlaw-6840	110	16	whose	whose	DET
taxlaw-6840	110	17	financial	financial	ADJ
taxlaw-6840	110	18	impact	impact	NOUN
taxlaw-6840	110	19	is	be	AUX
taxlaw-6840	110	20	swelling	swell	VERB
taxlaw-6840	110	21	in	in	ADP
taxlaw-6840	110	22	the	the	DET
taxlaw-6840	110	23	coming	come	VERB
taxlaw-6840	110	24	years	year	NOUN
taxlaw-6840	110	25	;	;	PUNCT
taxlaw-6840	110	26	as	as	SCONJ
taxlaw-6840	110	27	noted	note	VERB
taxlaw-6840	110	28	above	above	ADV
taxlaw-6840	110	29	,	,	PUNCT
taxlaw-6840	110	30	social	social	ADJ
taxlaw-6840	110	31	security	security	NOUN
taxlaw-6840	110	32	and	and	CCONJ
taxlaw-6840	110	33	medicare	medicare	NOUN
taxlaw-6840	110	34	spending	spending	NOUN
taxlaw-6840	110	35	increases	increase	NOUN
taxlaw-6840	110	36	by	by	ADP
taxlaw-6840	110	37	over	over	ADP
taxlaw-6840	110	38	2.5	2.5	NUM
taxlaw-6840	110	39	%	%	NOUN
taxlaw-6840	110	40	of	of	ADP
taxlaw-6840	110	41	gdp	gdp	NOUN
taxlaw-6840	110	42	over	over	ADP
taxlaw-6840	110	43	the	the	DET
taxlaw-6840	110	44	coming	come	VERB
taxlaw-6840	110	45	decade.18	decade.18	NOUN
taxlaw-6840	110	46	while	while	SCONJ
taxlaw-6840	110	47	it	it	PRON
taxlaw-6840	110	48	is	be	AUX
taxlaw-6840	110	49	tempting	tempting	ADJ
taxlaw-6840	110	50	to	to	PART
taxlaw-6840	110	51	find	find	VERB
taxlaw-6840	110	52	quick	quick	ADJ
taxlaw-6840	110	53	ways	way	NOUN
taxlaw-6840	110	54	out	out	ADP
taxlaw-6840	110	55	of	of	ADP
taxlaw-6840	110	56	this	this	DET
taxlaw-6840	110	57	fiscal	fiscal	ADJ
taxlaw-6840	110	58	conundrum	conundrum	NOUN
taxlaw-6840	110	59	,	,	PUNCT
taxlaw-6840	110	60	there	there	PRON
taxlaw-6840	110	61	are	be	VERB
taxlaw-6840	110	62	no	no	DET
taxlaw-6840	110	63	easy	easy	ADJ
taxlaw-6840	110	64	answers	answer	NOUN
taxlaw-6840	110	65	.	.	PUNCT
taxlaw-6840	111	1	despite	despite	SCONJ
taxlaw-6840	111	2	decades	decade	NOUN
taxlaw-6840	111	3	of	of	ADP
taxlaw-6840	111	4	experimenting	experiment	VERB
taxlaw-6840	111	5	with	with	ADP
taxlaw-6840	111	6	supply	supply	NOUN
taxlaw-6840	111	7	-	-	PUNCT
taxlaw-6840	111	8	side	side	NOUN
taxlaw-6840	111	9	economics	economic	NOUN
taxlaw-6840	111	10	,	,	PUNCT
taxlaw-6840	111	11	tax	tax	NOUN
taxlaw-6840	111	12	cuts	cut	NOUN
taxlaw-6840	111	13	have	have	AUX
taxlaw-6840	111	14	never	never	ADV
taxlaw-6840	111	15	paid	pay	VERB
taxlaw-6840	111	16	for	for	ADP
taxlaw-6840	111	17	themselves	themselves	PRON
taxlaw-6840	111	18	.	.	PUNCT
taxlaw-6840	112	1	and	and	CCONJ
taxlaw-6840	112	2	the	the	DET
taxlaw-6840	112	3	ideas	idea	NOUN
taxlaw-6840	112	4	of	of	ADP
taxlaw-6840	112	5	modern	modern	ADJ
taxlaw-6840	112	6	monetary	monetary	ADJ
taxlaw-6840	112	7	theory	theory	NOUN
taxlaw-6840	112	8	(	(	PUNCT
taxlaw-6840	112	9	mmt	mmt	NOUN
taxlaw-6840	112	10	)	)	PUNCT
taxlaw-6840	112	11	likewise	likewise	ADV
taxlaw-6840	112	12	provide	provide	VERB
taxlaw-6840	112	13	no	no	DET
taxlaw-6840	112	14	easy	easy	ADJ
taxlaw-6840	112	15	way	way	NOUN
taxlaw-6840	112	16	around	around	ADP
taxlaw-6840	112	17	these	these	DET
taxlaw-6840	112	18	tradeoffs	tradeoff	NOUN
taxlaw-6840	112	19	.	.	PUNCT
taxlaw-6840	113	1	of	of	ADP
taxlaw-6840	113	2	course	course	NOUN
taxlaw-6840	113	3	,	,	PUNCT
taxlaw-6840	113	4	there	there	PRON
taxlaw-6840	113	5	is	be	VERB
taxlaw-6840	113	6	widespread	widespread	ADJ
taxlaw-6840	113	7	agreement	agreement	NOUN
taxlaw-6840	113	8	that	that	PRON
taxlaw-6840	113	9	it	it	PRON
taxlaw-6840	113	10	is	be	AUX
taxlaw-6840	113	11	helpful	helpful	ADJ
taxlaw-6840	113	12	to	to	PART
taxlaw-6840	113	13	be	be	AUX
taxlaw-6840	113	14	able	able	ADJ
taxlaw-6840	113	15	to	to	PART
taxlaw-6840	113	16	borrow	borrow	VERB
taxlaw-6840	113	17	in	in	ADP
taxlaw-6840	113	18	your	your	PRON
taxlaw-6840	113	19	own	own	ADJ
taxlaw-6840	113	20	currency	currency	NOUN
taxlaw-6840	113	21	.	.	PUNCT
taxlaw-6840	114	1	in	in	ADP
taxlaw-6840	114	2	addition	addition	NOUN
taxlaw-6840	114	3	,	,	PUNCT
taxlaw-6840	114	4	today	today	NOUN
taxlaw-6840	114	5	’s	’s	PART
taxlaw-6840	114	6	low	low	ADJ
taxlaw-6840	114	7	interest	interest	NOUN
taxlaw-6840	114	8	rate	rate	NOUN
taxlaw-6840	114	9	environment	environment	NOUN
taxlaw-6840	114	10	means	mean	VERB
taxlaw-6840	114	11	that	that	SCONJ
taxlaw-6840	114	12	borrowing	borrowing	NOUN
taxlaw-6840	114	13	to	to	PART
taxlaw-6840	114	14	make	make	VERB
taxlaw-6840	114	15	future	future	ADJ
taxlaw-6840	114	16	investments	investment	NOUN
taxlaw-6840	114	17	(	(	PUNCT
taxlaw-6840	114	18	in	in	ADP
taxlaw-6840	114	19	,	,	PUNCT
taxlaw-6840	114	20	e.g.	e.g.	ADV
taxlaw-6840	114	21	,	,	PUNCT
taxlaw-6840	114	22	infrastructure	infrastructure	NOUN
taxlaw-6840	114	23	or	or	CCONJ
taxlaw-6840	114	24	research	research	NOUN
taxlaw-6840	114	25	)	)	PUNCT
taxlaw-6840	114	26	makes	make	VERB
taxlaw-6840	114	27	good	good	ADJ
taxlaw-6840	114	28	sense	sense	NOUN
taxlaw-6840	114	29	,	,	PUNCT
taxlaw-6840	114	30	even	even	ADV
taxlaw-6840	114	31	if	if	SCONJ
taxlaw-6840	114	32	borrowing	borrow	VERB
taxlaw-6840	114	33	to	to	PART
taxlaw-6840	114	34	pay	pay	VERB
taxlaw-6840	114	35	for	for	ADP
taxlaw-6840	114	36	tax	tax	NOUN
taxlaw-6840	114	37	cuts	cut	NOUN
taxlaw-6840	114	38	is	be	AUX
taxlaw-6840	114	39	another	another	DET
taxlaw-6840	114	40	matter	matter	NOUN
taxlaw-6840	114	41	.	.	PUNCT
taxlaw-6840	115	1	there	there	PRON
taxlaw-6840	115	2	is	be	VERB
taxlaw-6840	115	3	also	also	ADV
taxlaw-6840	115	4	longstanding	longstanding	ADJ
taxlaw-6840	115	5	agreement	agreement	NOUN
taxlaw-6840	115	6	that	that	PRON
taxlaw-6840	115	7	deficitfinance	deficitfinance	NOUN
taxlaw-6840	115	8	makes	make	VERB
taxlaw-6840	115	9	good	good	ADJ
taxlaw-6840	115	10	macroeconomic	macroeconomic	ADJ
taxlaw-6840	115	11	sense	sense	NOUN
taxlaw-6840	115	12	during	during	ADP
taxlaw-6840	115	13	recessions	recession	NOUN
taxlaw-6840	115	14	.	.	PUNCT
taxlaw-6840	116	1	all	all	PRON
taxlaw-6840	116	2	that	that	PRON
taxlaw-6840	116	3	said	say	VERB
taxlaw-6840	116	4	,	,	PUNCT
taxlaw-6840	116	5	deficits	deficit	NOUN
taxlaw-6840	116	6	still	still	ADV
taxlaw-6840	116	7	involve	involve	VERB
taxlaw-6840	116	8	tradeoffs	tradeoff	NOUN
taxlaw-6840	116	9	,	,	PUNCT
taxlaw-6840	116	10	and	and	CCONJ
taxlaw-6840	116	11	there	there	PRON
taxlaw-6840	116	12	are	be	VERB
taxlaw-6840	116	13	serious	serious	ADJ
taxlaw-6840	116	14	limits	limit	NOUN
taxlaw-6840	116	15	to	to	ADP
taxlaw-6840	116	16	how	how	SCONJ
taxlaw-6840	116	17	expansionary	expansionary	ADJ
taxlaw-6840	116	18	fiscal	fiscal	ADJ
taxlaw-6840	116	19	policy	policy	NOUN
taxlaw-6840	116	20	can	can	AUX
taxlaw-6840	116	21	be	be	AUX
taxlaw-6840	116	22	.	.	PUNCT
taxlaw-6840	117	1	when	when	SCONJ
taxlaw-6840	117	2	a	a	DET
taxlaw-6840	117	3	government	government	NOUN
taxlaw-6840	117	4	undertakes	undertake	VERB
taxlaw-6840	117	5	expansionary	expansionary	ADJ
taxlaw-6840	117	6	fiscal	fiscal	ADJ
taxlaw-6840	117	7	policy	policy	NOUN
taxlaw-6840	117	8	when	when	SCONJ
taxlaw-6840	117	9	the	the	DET
taxlaw-6840	117	10	economy	economy	NOUN
taxlaw-6840	117	11	is	be	AUX
taxlaw-6840	117	12	already	already	ADV
taxlaw-6840	117	13	operating	operate	VERB
taxlaw-6840	117	14	at	at	ADP
taxlaw-6840	117	15	its	its	PRON
taxlaw-6840	117	16	capacity	capacity	NOUN
taxlaw-6840	117	17	(	(	PUNCT
taxlaw-6840	117	18	full	full	ADJ
taxlaw-6840	117	19	employment	employment	NOUN
taxlaw-6840	117	20	)	)	PUNCT
taxlaw-6840	117	21	,	,	PUNCT
taxlaw-6840	117	22	the	the	DET
taxlaw-6840	117	23	central	central	ADJ
taxlaw-6840	117	24	bank	bank	NOUN
taxlaw-6840	117	25	may	may	AUX
taxlaw-6840	117	26	raise	raise	VERB
taxlaw-6840	117	27	interest	interest	NOUN
taxlaw-6840	117	28	rates	rate	NOUN
taxlaw-6840	117	29	in	in	ADP
taxlaw-6840	117	30	order	order	NOUN
taxlaw-6840	117	31	to	to	PART
taxlaw-6840	117	32	offset	offset	VERB
taxlaw-6840	117	33	the	the	DET
taxlaw-6840	117	34	undue	undue	ADJ
taxlaw-6840	117	35	stimulus	stimulus	NOUN
taxlaw-6840	117	36	to	to	ADP
taxlaw-6840	117	37	the	the	DET
taxlaw-6840	117	38	economy	economy	NOUN
taxlaw-6840	117	39	,	,	PUNCT
taxlaw-6840	117	40	either	either	CCONJ
taxlaw-6840	117	41	reducing	reduce	VERB
taxlaw-6840	117	42	investment	investment	NOUN
taxlaw-6840	117	43	or	or	CCONJ
taxlaw-6840	117	44	increasing	increase	VERB
taxlaw-6840	117	45	the	the	DET
taxlaw-6840	117	46	trade	trade	NOUN
taxlaw-6840	117	47	deficit.19	deficit.19	NOUN
taxlaw-6840	117	48	if	if	SCONJ
taxlaw-6840	117	49	it	it	PRON
taxlaw-6840	117	50	neglects	neglect	VERB
taxlaw-6840	117	51	to	to	PART
taxlaw-6840	117	52	manage	manage	VERB
taxlaw-6840	117	53	aggregate	aggregate	ADJ
taxlaw-6840	117	54	demand	demand	NOUN
taxlaw-6840	117	55	in	in	ADP
taxlaw-6840	117	56	response	response	NOUN
taxlaw-6840	117	57	,	,	PUNCT
taxlaw-6840	117	58	or	or	CCONJ
taxlaw-6840	117	59	simply	simply	ADV
taxlaw-6840	117	60	funds	fund	VERB
taxlaw-6840	117	61	government	government	NOUN
taxlaw-6840	117	62	spending	spending	NOUN
taxlaw-6840	117	63	by	by	ADP
taxlaw-6840	117	64	printing	print	VERB
taxlaw-6840	117	65	money	money	NOUN
taxlaw-6840	117	66	,	,	PUNCT
taxlaw-6840	117	67	inflation	inflation	NOUN
taxlaw-6840	117	68	will	will	AUX
taxlaw-6840	117	69	ensue	ensue	VERB
taxlaw-6840	117	70	.	.	PUNCT
taxlaw-6840	118	1	17	17	NUM
taxlaw-6840	118	2	thomas	thomas	PROPN
taxlaw-6840	118	3	piketty	piketty	PROPN
taxlaw-6840	118	4	,	,	PUNCT
taxlaw-6840	118	5	emmanuel	emmanuel	PROPN
taxlaw-6840	118	6	saez	saez	PROPN
taxlaw-6840	118	7	&	&	CCONJ
taxlaw-6840	118	8	gabriel	gabriel	PROPN
taxlaw-6840	118	9	zucman	zucman	PROPN
taxlaw-6840	118	10	,	,	PUNCT
taxlaw-6840	118	11	distributional	distributional	ADJ
taxlaw-6840	118	12	national	national	ADJ
taxlaw-6840	118	13	accounts	account	NOUN
taxlaw-6840	118	14	:	:	PUNCT
taxlaw-6840	118	15	methods	method	NOUN
taxlaw-6840	118	16	and	and	CCONJ
taxlaw-6840	118	17	estimates	estimate	NOUN
taxlaw-6840	118	18	for	for	ADP
taxlaw-6840	118	19	the	the	DET
taxlaw-6840	118	20	united	united	PROPN
taxlaw-6840	118	21	states	states	PROPN
taxlaw-6840	118	22	,	,	PUNCT
taxlaw-6840	118	23	133	133	NUM
taxlaw-6840	118	24	q.	q.	PROPN
taxlaw-6840	118	25	j.	j.	PROPN
taxlaw-6840	118	26	econ	econ	PROPN
taxlaw-6840	118	27	.	.	PUNCT
taxlaw-6840	119	1	553	553	NUM
taxlaw-6840	119	2	,	,	PUNCT
taxlaw-6840	119	3	578	578	NUM
taxlaw-6840	119	4	tbl.2	tbl.2	PROPN
taxlaw-6840	119	5	(	(	PUNCT
taxlaw-6840	119	6	2018	2018	NUM
taxlaw-6840	119	7	)	)	PUNCT
taxlaw-6840	119	8	.	.	PUNCT
taxlaw-6840	120	1	18	18	NUM
taxlaw-6840	120	2	congressional	congressional	ADJ
taxlaw-6840	120	3	budget	budget	NOUN
taxlaw-6840	120	4	office	office	NOUN
taxlaw-6840	120	5	,	,	PUNCT
taxlaw-6840	120	6	supra	supra	PROPN
taxlaw-6840	120	7	note	note	PROPN
taxlaw-6840	120	8	14	14	NUM
taxlaw-6840	120	9	.	.	SYM
taxlaw-6840	120	10	19	19	NUM
taxlaw-6840	120	11	capital	capital	NOUN
taxlaw-6840	120	12	inflows	inflow	NOUN
taxlaw-6840	120	13	are	be	AUX
taxlaw-6840	120	14	attracted	attract	VERB
taxlaw-6840	120	15	by	by	ADP
taxlaw-6840	120	16	higher	high	ADJ
taxlaw-6840	120	17	interest	interest	NOUN
taxlaw-6840	120	18	rates	rate	NOUN
taxlaw-6840	120	19	.	.	PUNCT
taxlaw-6840	121	1	this	this	PRON
taxlaw-6840	121	2	appreciates	appreciate	VERB
taxlaw-6840	121	3	the	the	DET
taxlaw-6840	121	4	dollar	dollar	NOUN
taxlaw-6840	121	5	,	,	PUNCT
taxlaw-6840	121	6	causing	cause	VERB
taxlaw-6840	121	7	a	a	DET
taxlaw-6840	121	8	larger	large	ADJ
taxlaw-6840	121	9	trade	trade	NOUN
taxlaw-6840	121	10	deficit	deficit	NOUN
taxlaw-6840	121	11	.	.	PUNCT
taxlaw-6840	122	1	0	0	NUM
taxlaw-6840	122	2	%	%	NOUN
taxlaw-6840	122	3	50	50	NUM
taxlaw-6840	122	4	%	%	NOUN
taxlaw-6840	122	5	100	100	NUM
taxlaw-6840	122	6	%	%	NOUN
taxlaw-6840	122	7	150	150	NUM
taxlaw-6840	122	8	%	%	NOUN
taxlaw-6840	122	9	200	200	NUM
taxlaw-6840	122	10	%	%	NOUN
taxlaw-6840	122	11	250	250	NUM
taxlaw-6840	122	12	%	%	NOUN
taxlaw-6840	122	13	300	300	NUM
taxlaw-6840	122	14	%	%	NOUN
taxlaw-6840	122	15	350	350	NUM
taxlaw-6840	122	16	%	%	NOUN
taxlaw-6840	122	17	1946	1946	NUM
taxlaw-6840	122	18	-	-	SYM
taxlaw-6840	122	19	1980	1980	NUM
taxlaw-6840	122	20	1980	1980	NUM
taxlaw-6840	122	21	-	-	SYM
taxlaw-6840	122	22	2014	2014	NUM
taxlaw-6840	122	23	bottom	bottom	ADJ
taxlaw-6840	122	24	50	50	NUM
taxlaw-6840	122	25	%	%	NOUN
taxlaw-6840	122	26	middle	middle	ADJ
taxlaw-6840	122	27	40	40	NUM
taxlaw-6840	122	28	%	%	NOUN
taxlaw-6840	122	29	top	top	ADJ
taxlaw-6840	122	30	10	10	NUM
taxlaw-6840	122	31	%	%	NOUN
taxlaw-6840	122	32	top	top	ADJ
taxlaw-6840	122	33	1	1	NUM
taxlaw-6840	122	34	%	%	NOUN
taxlaw-6840	122	35	top	top	NOUN
taxlaw-6840	122	36	1/10	1/10	NUM
taxlaw-6840	122	37	of	of	ADP
taxlaw-6840	122	38	1	1	NUM
taxlaw-6840	122	39	%	%	NOUN
taxlaw-6840	122	40	bottom	bottom	ADJ
taxlaw-6840	122	41	50	50	NUM
taxlaw-6840	122	42	%	%	NOUN
taxlaw-6840	122	43	1	1	NUM
taxlaw-6840	122	44	%	%	NOUN
taxlaw-6840	122	45	increase	increase	NOUN
taxlaw-6840	122	46	[	[	X
taxlaw-6840	122	47	vol	vol	NOUN
taxlaw-6840	122	48	.	.	PUNCT
taxlaw-6840	122	49	11:2	11:2	NUM
taxlaw-6840	122	50	columbia	columbia	PROPN
taxlaw-6840	122	51	journal	journal	PROPN
taxlaw-6840	122	52	of	of	ADP
taxlaw-6840	122	53	tax	tax	NOUN
taxlaw-6840	122	54	law	law	NOUN
taxlaw-6840	122	55	38	38	NUM
taxlaw-6840	122	56	some	some	DET
taxlaw-6840	122	57	mmt	mmt	NOUN
taxlaw-6840	122	58	theorists	theorist	NOUN
taxlaw-6840	122	59	have	have	AUX
taxlaw-6840	122	60	suggested	suggest	VERB
taxlaw-6840	122	61	that	that	SCONJ
taxlaw-6840	122	62	the	the	DET
taxlaw-6840	122	63	federal	federal	PROPN
taxlaw-6840	122	64	reserve	reserve	PROPN
taxlaw-6840	122	65	should	should	AUX
taxlaw-6840	122	66	accommodate	accommodate	VERB
taxlaw-6840	122	67	deficitfinanced	deficitfinance	VERB
taxlaw-6840	122	68	spending	spending	NOUN
taxlaw-6840	122	69	,	,	PUNCT
taxlaw-6840	122	70	and	and	CCONJ
taxlaw-6840	122	71	that	that	SCONJ
taxlaw-6840	122	72	the	the	DET
taxlaw-6840	122	73	government	government	NOUN
taxlaw-6840	122	74	can	can	AUX
taxlaw-6840	122	75	simply	simply	ADV
taxlaw-6840	122	76	pay	pay	VERB
taxlaw-6840	122	77	for	for	ADP
taxlaw-6840	122	78	its	its	PRON
taxlaw-6840	122	79	debts	debt	NOUN
taxlaw-6840	122	80	by	by	ADP
taxlaw-6840	122	81	printing	print	VERB
taxlaw-6840	122	82	money.20	money.20	PROPN
taxlaw-6840	122	83	while	while	SCONJ
taxlaw-6840	122	84	inflation	inflation	NOUN
taxlaw-6840	122	85	may	may	AUX
taxlaw-6840	122	86	ensue	ensue	VERB
taxlaw-6840	122	87	,	,	PUNCT
taxlaw-6840	122	88	they	they	PRON
taxlaw-6840	122	89	note	note	VERB
taxlaw-6840	122	90	that	that	SCONJ
taxlaw-6840	122	91	tax	tax	NOUN
taxlaw-6840	122	92	increases	increase	NOUN
taxlaw-6840	122	93	could	could	AUX
taxlaw-6840	122	94	be	be	AUX
taxlaw-6840	122	95	implemented	implement	VERB
taxlaw-6840	122	96	to	to	PART
taxlaw-6840	122	97	offset	offset	VERB
taxlaw-6840	122	98	incipient	incipient	ADJ
taxlaw-6840	122	99	inflation	inflation	NOUN
taxlaw-6840	122	100	.	.	PUNCT
taxlaw-6840	123	1	however	however	ADV
taxlaw-6840	123	2	,	,	PUNCT
taxlaw-6840	123	3	that	that	DET
taxlaw-6840	123	4	logic	logic	NOUN
taxlaw-6840	123	5	simply	simply	ADV
taxlaw-6840	123	6	moves	move	VERB
taxlaw-6840	123	7	the	the	DET
taxlaw-6840	123	8	deficit	deficit	NOUN
taxlaw-6840	123	9	reduction	reduction	NOUN
taxlaw-6840	123	10	to	to	ADP
taxlaw-6840	123	11	a	a	DET
taxlaw-6840	123	12	later	later	ADJ
taxlaw-6840	123	13	stage	stage	NOUN
taxlaw-6840	123	14	in	in	ADP
taxlaw-6840	123	15	the	the	DET
taxlaw-6840	123	16	process	process	NOUN
taxlaw-6840	123	17	,	,	PUNCT
taxlaw-6840	123	18	rather	rather	ADV
taxlaw-6840	123	19	than	than	ADP
taxlaw-6840	123	20	eliminating	eliminate	VERB
taxlaw-6840	123	21	the	the	DET
taxlaw-6840	123	22	need	need	NOUN
taxlaw-6840	123	23	to	to	PART
taxlaw-6840	123	24	consider	consider	VERB
taxlaw-6840	123	25	deficits	deficit	NOUN
taxlaw-6840	123	26	in	in	ADP
taxlaw-6840	123	27	general	general	ADJ
taxlaw-6840	123	28	.	.	PUNCT
taxlaw-6840	124	1	in	in	ADP
taxlaw-6840	124	2	addition	addition	NOUN
taxlaw-6840	124	3	,	,	PUNCT
taxlaw-6840	124	4	it	it	PRON
taxlaw-6840	124	5	is	be	AUX
taxlaw-6840	124	6	unwise	unwise	ADJ
taxlaw-6840	124	7	to	to	PART
taxlaw-6840	124	8	put	put	VERB
taxlaw-6840	124	9	congress	congress	PROPN
taxlaw-6840	124	10	in	in	ADP
taxlaw-6840	124	11	charge	charge	NOUN
taxlaw-6840	124	12	of	of	ADP
taxlaw-6840	124	13	managing	manage	VERB
taxlaw-6840	124	14	inflation	inflation	NOUN
taxlaw-6840	124	15	;	;	PUNCT
taxlaw-6840	124	16	it	it	PRON
taxlaw-6840	124	17	stretches	stretch	VERB
taxlaw-6840	124	18	the	the	DET
taxlaw-6840	124	19	bounds	bound	NOUN
taxlaw-6840	124	20	of	of	ADP
taxlaw-6840	124	21	reason	reason	NOUN
taxlaw-6840	124	22	to	to	PART
taxlaw-6840	124	23	imagine	imagine	VERB
taxlaw-6840	124	24	a	a	DET
taxlaw-6840	124	25	congress	congress	NOUN
taxlaw-6840	124	26	eager	eager	ADJ
taxlaw-6840	124	27	to	to	PART
taxlaw-6840	124	28	pass	pass	VERB
taxlaw-6840	124	29	tax	tax	NOUN
taxlaw-6840	124	30	increases	increase	NOUN
taxlaw-6840	124	31	under	under	ADP
taxlaw-6840	124	32	such	such	ADJ
taxlaw-6840	124	33	circumstances.21	circumstances.21	NOUN
taxlaw-6840	124	34	in	in	ADP
taxlaw-6840	124	35	summary	summary	NOUN
taxlaw-6840	124	36	,	,	PUNCT
taxlaw-6840	124	37	there	there	PRON
taxlaw-6840	124	38	is	be	VERB
taxlaw-6840	124	39	no	no	DET
taxlaw-6840	124	40	escaping	escape	VERB
taxlaw-6840	124	41	the	the	DET
taxlaw-6840	124	42	fact	fact	NOUN
taxlaw-6840	124	43	that	that	SCONJ
taxlaw-6840	124	44	the	the	DET
taxlaw-6840	124	45	deficit	deficit	NOUN
taxlaw-6840	124	46	-	-	PUNCT
taxlaw-6840	124	47	financed	finance	VERB
taxlaw-6840	124	48	tax	tax	NOUN
taxlaw-6840	124	49	cuts	cut	NOUN
taxlaw-6840	124	50	under	under	ADP
taxlaw-6840	124	51	the	the	DET
taxlaw-6840	124	52	tcja	tcja	NOUN
taxlaw-6840	124	53	come	come	VERB
taxlaw-6840	124	54	with	with	ADP
taxlaw-6840	124	55	several	several	ADJ
taxlaw-6840	124	56	serious	serious	ADJ
taxlaw-6840	124	57	consequences	consequence	NOUN
taxlaw-6840	124	58	;	;	PUNCT
taxlaw-6840	124	59	they	they	PRON
taxlaw-6840	124	60	make	make	VERB
taxlaw-6840	124	61	it	it	PRON
taxlaw-6840	124	62	more	more	ADV
taxlaw-6840	124	63	difficult	difficult	ADJ
taxlaw-6840	124	64	to	to	PART
taxlaw-6840	124	65	respond	respond	VERB
taxlaw-6840	124	66	to	to	ADP
taxlaw-6840	124	67	the	the	DET
taxlaw-6840	124	68	next	next	ADJ
taxlaw-6840	124	69	recession	recession	NOUN
taxlaw-6840	124	70	,	,	PUNCT
taxlaw-6840	124	71	worsen	worsen	VERB
taxlaw-6840	124	72	intergenerational	intergenerational	ADJ
taxlaw-6840	124	73	inequality	inequality	NOUN
taxlaw-6840	124	74	,	,	PUNCT
taxlaw-6840	124	75	and	and	CCONJ
taxlaw-6840	124	76	make	make	VERB
taxlaw-6840	124	77	it	it	PRON
taxlaw-6840	124	78	more	more	ADV
taxlaw-6840	124	79	difficult	difficult	ADJ
taxlaw-6840	124	80	to	to	PART
taxlaw-6840	124	81	pay	pay	VERB
taxlaw-6840	124	82	for	for	ADP
taxlaw-6840	124	83	urgent	urgent	ADJ
taxlaw-6840	124	84	fiscal	fiscal	ADJ
taxlaw-6840	124	85	priorities	priority	NOUN
taxlaw-6840	124	86	.	.	PUNCT
taxlaw-6840	125	1	iii	iii	X
taxlaw-6840	125	2	.	.	PUNCT
taxlaw-6840	125	3	income	income	NOUN
taxlaw-6840	125	4	inequality	inequality	NOUN
taxlaw-6840	125	5	as	as	ADP
taxlaw-6840	125	6	figure	figure	NOUN
taxlaw-6840	125	7	2	2	NUM
taxlaw-6840	125	8	(	(	PUNCT
taxlaw-6840	125	9	above	above	ADV
taxlaw-6840	125	10	)	)	PUNCT
taxlaw-6840	125	11	clearly	clearly	ADV
taxlaw-6840	125	12	shows	show	VERB
taxlaw-6840	125	13	,	,	PUNCT
taxlaw-6840	125	14	the	the	DET
taxlaw-6840	125	15	u.s	u.s	PROPN
taxlaw-6840	125	16	.	.	PROPN
taxlaw-6840	125	17	economy	economy	NOUN
taxlaw-6840	125	18	has	have	AUX
taxlaw-6840	125	19	changed	change	VERB
taxlaw-6840	125	20	in	in	ADP
taxlaw-6840	125	21	important	important	ADJ
taxlaw-6840	125	22	ways	way	NOUN
taxlaw-6840	125	23	over	over	ADP
taxlaw-6840	125	24	the	the	DET
taxlaw-6840	125	25	prior	prior	ADJ
taxlaw-6840	125	26	generation	generation	NOUN
taxlaw-6840	125	27	;	;	PUNCT
taxlaw-6840	125	28	whereas	whereas	SCONJ
taxlaw-6840	125	29	economic	economic	ADJ
taxlaw-6840	125	30	growth	growth	NOUN
taxlaw-6840	125	31	used	use	VERB
taxlaw-6840	125	32	to	to	PART
taxlaw-6840	125	33	be	be	AUX
taxlaw-6840	125	34	felt	feel	VERB
taxlaw-6840	125	35	broadly	broadly	ADV
taxlaw-6840	125	36	throughout	throughout	ADP
taxlaw-6840	125	37	society	society	NOUN
taxlaw-6840	125	38	,	,	PUNCT
taxlaw-6840	125	39	since	since	SCONJ
taxlaw-6840	125	40	1980	1980	NUM
taxlaw-6840	125	41	,	,	PUNCT
taxlaw-6840	125	42	increasing	increase	VERB
taxlaw-6840	125	43	income	income	NOUN
taxlaw-6840	125	44	inequality	inequality	NOUN
taxlaw-6840	125	45	has	have	AUX
taxlaw-6840	125	46	meant	mean	VERB
taxlaw-6840	125	47	that	that	SCONJ
taxlaw-6840	125	48	only	only	ADV
taxlaw-6840	125	49	those	those	PRON
taxlaw-6840	125	50	at	at	ADP
taxlaw-6840	125	51	the	the	DET
taxlaw-6840	125	52	top	top	NOUN
taxlaw-6840	125	53	of	of	ADP
taxlaw-6840	125	54	the	the	DET
taxlaw-6840	125	55	distribution	distribution	NOUN
taxlaw-6840	125	56	are	be	AUX
taxlaw-6840	125	57	experiencing	experience	VERB
taxlaw-6840	125	58	gains	gain	NOUN
taxlaw-6840	125	59	in	in	ADP
taxlaw-6840	125	60	standard	standard	NOUN
taxlaw-6840	125	61	of	of	ADP
taxlaw-6840	125	62	living	living	NOUN
taxlaw-6840	125	63	that	that	PRON
taxlaw-6840	125	64	meet	meet	VERB
taxlaw-6840	125	65	the	the	DET
taxlaw-6840	125	66	expectations	expectation	NOUN
taxlaw-6840	125	67	set	set	VERB
taxlaw-6840	125	68	by	by	ADP
taxlaw-6840	125	69	the	the	DET
taxlaw-6840	125	70	earlier	early	ADJ
taxlaw-6840	125	71	period	period	NOUN
taxlaw-6840	125	72	.	.	PUNCT
taxlaw-6840	126	1	this	this	DET
taxlaw-6840	126	2	phenomenon	phenomenon	NOUN
taxlaw-6840	126	3	of	of	ADP
taxlaw-6840	126	4	income	income	NOUN
taxlaw-6840	126	5	inequality	inequality	NOUN
taxlaw-6840	126	6	also	also	ADV
taxlaw-6840	126	7	shows	show	VERB
taxlaw-6840	126	8	up	up	ADP
taxlaw-6840	126	9	as	as	ADP
taxlaw-6840	126	10	a	a	DET
taxlaw-6840	126	11	divergence	divergence	NOUN
taxlaw-6840	126	12	between	between	ADP
taxlaw-6840	126	13	the	the	DET
taxlaw-6840	126	14	growth	growth	NOUN
taxlaw-6840	126	15	rate	rate	NOUN
taxlaw-6840	126	16	of	of	ADP
taxlaw-6840	126	17	per	per	ADP
taxlaw-6840	126	18	-	-	PUNCT
taxlaw-6840	126	19	capita	capita	NOUN
taxlaw-6840	126	20	gdp	gdp	NOUN
taxlaw-6840	126	21	and	and	CCONJ
taxlaw-6840	126	22	the	the	DET
taxlaw-6840	126	23	growth	growth	NOUN
taxlaw-6840	126	24	rate	rate	NOUN
taxlaw-6840	126	25	of	of	ADP
taxlaw-6840	126	26	median	median	ADJ
taxlaw-6840	126	27	household	household	NOUN
taxlaw-6840	126	28	incomes	income	NOUN
taxlaw-6840	126	29	,	,	PUNCT
taxlaw-6840	126	30	as	as	SCONJ
taxlaw-6840	126	31	shown	show	VERB
taxlaw-6840	126	32	in	in	ADP
taxlaw-6840	126	33	figure	figure	NOUN
taxlaw-6840	126	34	3	3	NUM
taxlaw-6840	126	35	.	.	PUNCT
taxlaw-6840	126	36	real	real	ADJ
taxlaw-6840	126	37	gdp	gdp	NOUN
taxlaw-6840	126	38	per	per	ADP
taxlaw-6840	126	39	-	-	PUNCT
taxlaw-6840	126	40	capita	capita	NOUN
taxlaw-6840	126	41	has	have	AUX
taxlaw-6840	126	42	grown	grow	VERB
taxlaw-6840	126	43	by	by	ADP
taxlaw-6840	126	44	more	more	ADJ
taxlaw-6840	126	45	than	than	ADP
taxlaw-6840	126	46	70	70	NUM
taxlaw-6840	126	47	%	%	NOUN
taxlaw-6840	126	48	between	between	ADP
taxlaw-6840	126	49	1984	1984	NUM
taxlaw-6840	126	50	and	and	CCONJ
taxlaw-6840	126	51	2017	2017	NUM
taxlaw-6840	126	52	,	,	PUNCT
taxlaw-6840	126	53	whereas	whereas	SCONJ
taxlaw-6840	126	54	median	median	ADJ
taxlaw-6840	126	55	household	household	NOUN
taxlaw-6840	126	56	incomes	income	NOUN
taxlaw-6840	126	57	have	have	AUX
taxlaw-6840	126	58	only	only	ADV
taxlaw-6840	126	59	increased	increase	VERB
taxlaw-6840	126	60	by	by	ADP
taxlaw-6840	126	61	about	about	ADV
taxlaw-6840	126	62	20	20	NUM
taxlaw-6840	126	63	%	%	NOUN
taxlaw-6840	126	64	,	,	PUNCT
taxlaw-6840	126	65	a	a	DET
taxlaw-6840	126	66	far	far	ADV
taxlaw-6840	126	67	more	more	ADJ
taxlaw-6840	126	68	paltry	paltry	ADJ
taxlaw-6840	126	69	increase.22	increase.22	NOUN
taxlaw-6840	126	70	in	in	ADP
taxlaw-6840	126	71	years	year	NOUN
taxlaw-6840	126	72	when	when	SCONJ
taxlaw-6840	126	73	economic	economic	ADJ
taxlaw-6840	126	74	expansion	expansion	NOUN
taxlaw-6840	126	75	is	be	AUX
taxlaw-6840	126	76	particularly	particularly	ADV
taxlaw-6840	126	77	robust	robust	ADJ
taxlaw-6840	126	78	(	(	PUNCT
taxlaw-6840	126	79	the	the	DET
taxlaw-6840	126	80	late	late	ADJ
taxlaw-6840	126	81	1990s	1990	NOUN
taxlaw-6840	126	82	,	,	PUNCT
taxlaw-6840	126	83	2014	2014	NUM
taxlaw-6840	126	84	-	-	SYM
taxlaw-6840	126	85	2017	2017	NUM
taxlaw-6840	126	86	)	)	PUNCT
taxlaw-6840	126	87	,	,	PUNCT
taxlaw-6840	126	88	the	the	DET
taxlaw-6840	126	89	two	two	NUM
taxlaw-6840	126	90	series	series	NOUN
taxlaw-6840	126	91	increase	increase	NOUN
taxlaw-6840	126	92	at	at	ADP
taxlaw-6840	126	93	a	a	DET
taxlaw-6840	126	94	similar	similar	ADJ
taxlaw-6840	126	95	pace	pace	NOUN
taxlaw-6840	126	96	,	,	PUNCT
taxlaw-6840	126	97	but	but	CCONJ
taxlaw-6840	126	98	in	in	ADP
taxlaw-6840	126	99	other	other	ADJ
taxlaw-6840	126	100	years	year	NOUN
taxlaw-6840	126	101	,	,	PUNCT
taxlaw-6840	126	102	the	the	DET
taxlaw-6840	126	103	pace	pace	NOUN
taxlaw-6840	126	104	of	of	ADP
taxlaw-6840	126	105	median	median	ADJ
taxlaw-6840	126	106	income	income	NOUN
taxlaw-6840	126	107	growth	growth	NOUN
taxlaw-6840	126	108	lags	lag	VERB
taxlaw-6840	126	109	behind	behind	ADV
taxlaw-6840	126	110	.	.	PUNCT
taxlaw-6840	127	1	20	20	NUM
taxlaw-6840	127	2	it	it	PRON
taxlaw-6840	127	3	is	be	AUX
taxlaw-6840	127	4	hard	hard	ADJ
taxlaw-6840	127	5	to	to	PART
taxlaw-6840	127	6	generalize	generalize	VERB
taxlaw-6840	127	7	regarding	regard	VERB
taxlaw-6840	127	8	the	the	DET
taxlaw-6840	127	9	claims	claim	NOUN
taxlaw-6840	127	10	of	of	ADP
taxlaw-6840	127	11	mmt	mmt	NOUN
taxlaw-6840	127	12	;	;	PUNCT
taxlaw-6840	127	13	it	it	PRON
taxlaw-6840	127	14	is	be	AUX
taxlaw-6840	127	15	difficult	difficult	ADJ
taxlaw-6840	127	16	to	to	PART
taxlaw-6840	127	17	pin	pin	VERB
taxlaw-6840	127	18	down	down	ADP
taxlaw-6840	127	19	the	the	DET
taxlaw-6840	127	20	theory	theory	NOUN
taxlaw-6840	127	21	as	as	ADP
taxlaw-6840	127	22	a	a	DET
taxlaw-6840	127	23	set	set	NOUN
taxlaw-6840	127	24	of	of	ADP
taxlaw-6840	127	25	well	well	ADV
taxlaw-6840	127	26	-	-	PUNCT
taxlaw-6840	127	27	defined	define	VERB
taxlaw-6840	127	28	principles	principle	NOUN
taxlaw-6840	127	29	with	with	ADP
taxlaw-6840	127	30	a	a	DET
taxlaw-6840	127	31	clear	clear	ADJ
taxlaw-6840	127	32	model	model	NOUN
taxlaw-6840	127	33	of	of	ADP
taxlaw-6840	127	34	how	how	SCONJ
taxlaw-6840	127	35	the	the	DET
taxlaw-6840	127	36	economy	economy	NOUN
taxlaw-6840	127	37	works	work	VERB
taxlaw-6840	127	38	behind	behind	ADP
taxlaw-6840	127	39	them	they	PRON
taxlaw-6840	127	40	.	.	PUNCT
taxlaw-6840	128	1	21	21	NUM
taxlaw-6840	128	2	we	we	PRON
taxlaw-6840	128	3	count	count	VERB
taxlaw-6840	128	4	on	on	ADP
taxlaw-6840	128	5	the	the	DET
taxlaw-6840	128	6	federal	federal	PROPN
taxlaw-6840	128	7	reserve	reserve	PROPN
taxlaw-6840	128	8	to	to	PART
taxlaw-6840	128	9	“	"	PUNCT
taxlaw-6840	128	10	remove	remove	VERB
taxlaw-6840	128	11	the	the	DET
taxlaw-6840	128	12	punch	punch	NOUN
taxlaw-6840	128	13	bowl	bowl	NOUN
taxlaw-6840	128	14	”	"	PUNCT
taxlaw-6840	128	15	despite	despite	SCONJ
taxlaw-6840	128	16	strong	strong	ADJ
taxlaw-6840	128	17	political	political	ADJ
taxlaw-6840	128	18	temptations	temptation	NOUN
taxlaw-6840	128	19	to	to	PART
taxlaw-6840	128	20	keep	keep	VERB
taxlaw-6840	128	21	the	the	DET
taxlaw-6840	128	22	party	party	NOUN
taxlaw-6840	128	23	rolling	rolling	NOUN
taxlaw-6840	128	24	,	,	PUNCT
taxlaw-6840	128	25	since	since	SCONJ
taxlaw-6840	128	26	the	the	DET
taxlaw-6840	128	27	institution	institution	NOUN
taxlaw-6840	128	28	is	be	AUX
taxlaw-6840	128	29	designed	design	VERB
taxlaw-6840	128	30	to	to	PART
taxlaw-6840	128	31	be	be	AUX
taxlaw-6840	128	32	more	more	ADV
taxlaw-6840	128	33	distant	distant	ADJ
taxlaw-6840	128	34	from	from	ADP
taxlaw-6840	128	35	short	short	ADJ
taxlaw-6840	128	36	-	-	PUNCT
taxlaw-6840	128	37	term	term	NOUN
taxlaw-6840	128	38	political	political	ADJ
taxlaw-6840	128	39	considerations	consideration	NOUN
taxlaw-6840	128	40	.	.	PUNCT
taxlaw-6840	129	1	central	central	ADJ
taxlaw-6840	129	2	bank	bank	PROPN
taxlaw-6840	129	3	independence	independence	NOUN
taxlaw-6840	129	4	,	,	PUNCT
taxlaw-6840	129	5	and	and	CCONJ
taxlaw-6840	129	6	a	a	DET
taxlaw-6840	129	7	relatively	relatively	ADV
taxlaw-6840	129	8	more	more	ADV
taxlaw-6840	129	9	technocratic	technocratic	ADJ
taxlaw-6840	129	10	staff	staff	NOUN
taxlaw-6840	129	11	,	,	PUNCT
taxlaw-6840	129	12	help	help	VERB
taxlaw-6840	129	13	keep	keep	VERB
taxlaw-6840	129	14	monetary	monetary	ADJ
taxlaw-6840	129	15	policy	policy	NOUN
taxlaw-6840	129	16	farsighted	farsighte	VERB
taxlaw-6840	129	17	,	,	PUNCT
taxlaw-6840	129	18	ideally	ideally	ADV
taxlaw-6840	129	19	avoiding	avoid	VERB
taxlaw-6840	129	20	the	the	DET
taxlaw-6840	129	21	perils	peril	NOUN
taxlaw-6840	129	22	of	of	ADP
taxlaw-6840	129	23	runaway	runaway	ADJ
taxlaw-6840	129	24	inflation	inflation	NOUN
taxlaw-6840	129	25	.	.	PUNCT
taxlaw-6840	130	1	22	22	NUM
taxlaw-6840	130	2	household	household	NOUN
taxlaw-6840	130	3	size	size	NOUN
taxlaw-6840	130	4	has	have	AUX
taxlaw-6840	130	5	decreased	decrease	VERB
taxlaw-6840	130	6	over	over	ADP
taxlaw-6840	130	7	this	this	DET
taxlaw-6840	130	8	period	period	NOUN
taxlaw-6840	130	9	,	,	PUNCT
taxlaw-6840	130	10	so	so	SCONJ
taxlaw-6840	130	11	that	that	SCONJ
taxlaw-6840	130	12	may	may	AUX
taxlaw-6840	130	13	(	(	PUNCT
taxlaw-6840	130	14	somewhat	somewhat	ADV
taxlaw-6840	130	15	)	)	PUNCT
taxlaw-6840	130	16	diminish	diminish	VERB
taxlaw-6840	130	17	concerns	concern	NOUN
taxlaw-6840	130	18	about	about	ADP
taxlaw-6840	130	19	relatively	relatively	ADV
taxlaw-6840	130	20	stagnant	stagnant	ADJ
taxlaw-6840	130	21	household	household	NOUN
taxlaw-6840	130	22	income	income	NOUN
taxlaw-6840	130	23	.	.	PUNCT
taxlaw-6840	131	1	still	still	ADV
taxlaw-6840	131	2	,	,	PUNCT
taxlaw-6840	131	3	it	it	PRON
taxlaw-6840	131	4	is	be	AUX
taxlaw-6840	131	5	important	important	ADJ
taxlaw-6840	131	6	to	to	PART
taxlaw-6840	131	7	bear	bear	VERB
taxlaw-6840	131	8	in	in	ADP
taxlaw-6840	131	9	mind	mind	NOUN
taxlaw-6840	131	10	that	that	SCONJ
taxlaw-6840	131	11	households	household	NOUN
taxlaw-6840	131	12	also	also	ADV
taxlaw-6840	131	13	share	share	VERB
taxlaw-6840	131	14	some	some	DET
taxlaw-6840	131	15	overhead	overhead	ADJ
taxlaw-6840	131	16	costs	cost	NOUN
taxlaw-6840	131	17	,	,	PUNCT
taxlaw-6840	131	18	such	such	ADJ
taxlaw-6840	131	19	as	as	ADP
taxlaw-6840	131	20	housing	housing	NOUN
taxlaw-6840	131	21	and	and	CCONJ
taxlaw-6840	131	22	utilities	utility	NOUN
taxlaw-6840	131	23	.	.	PUNCT
taxlaw-6840	132	1	2020	2020	NUM
taxlaw-6840	132	2	]	]	PUNCT
taxlaw-6840	132	3	fixing	fix	VERB
taxlaw-6840	132	4	five	five	NUM
taxlaw-6840	132	5	flaws	flaw	NOUN
taxlaw-6840	132	6	of	of	ADP
taxlaw-6840	132	7	the	the	DET
taxlaw-6840	132	8	tax	tax	NOUN
taxlaw-6840	132	9	cuts	cut	NOUN
taxlaw-6840	132	10	and	and	CCONJ
taxlaw-6840	132	11	jobs	job	NOUN
taxlaw-6840	132	12	act	act	VERB
taxlaw-6840	132	13	39	39	NUM
taxlaw-6840	132	14	figure	figure	NOUN
taxlaw-6840	132	15	3	3	NUM
taxlaw-6840	132	16	:	:	PUNCT
taxlaw-6840	132	17	growth	growth	NOUN
taxlaw-6840	132	18	in	in	ADP
taxlaw-6840	132	19	real	real	ADJ
taxlaw-6840	132	20	gdp	gdp	NOUN
taxlaw-6840	132	21	per	per	ADP
taxlaw-6840	132	22	-	-	PUNCT
taxlaw-6840	132	23	capita	capita	NOUN
taxlaw-6840	132	24	and	and	CCONJ
taxlaw-6840	132	25	real	real	ADJ
taxlaw-6840	132	26	median	median	ADJ
taxlaw-6840	132	27	household	household	NOUN
taxlaw-6840	132	28	income	income	NOUN
taxlaw-6840	132	29	,	,	PUNCT
taxlaw-6840	132	30	1984	1984	NUM
taxlaw-6840	132	31	-	-	SYM
taxlaw-6840	132	32	201723	201723	NUM
taxlaw-6840	132	33	these	these	DET
taxlaw-6840	132	34	divergent	divergent	ADJ
taxlaw-6840	132	35	trends	trend	NOUN
taxlaw-6840	132	36	occur	occur	VERB
taxlaw-6840	132	37	since	since	SCONJ
taxlaw-6840	132	38	the	the	DET
taxlaw-6840	132	39	top	top	ADJ
taxlaw-6840	132	40	10	10	NUM
taxlaw-6840	132	41	%	%	NOUN
taxlaw-6840	132	42	,	,	PUNCT
taxlaw-6840	132	43	and	and	CCONJ
taxlaw-6840	132	44	even	even	ADV
taxlaw-6840	132	45	the	the	DET
taxlaw-6840	132	46	top	top	ADJ
taxlaw-6840	132	47	1	1	NUM
taxlaw-6840	132	48	%	%	NOUN
taxlaw-6840	132	49	,	,	PUNCT
taxlaw-6840	132	50	are	be	AUX
taxlaw-6840	132	51	earning	earn	VERB
taxlaw-6840	132	52	a	a	DET
taxlaw-6840	132	53	much	much	ADV
taxlaw-6840	132	54	higher	high	ADJ
taxlaw-6840	132	55	share	share	NOUN
taxlaw-6840	132	56	of	of	ADP
taxlaw-6840	132	57	all	all	DET
taxlaw-6840	132	58	national	national	ADJ
taxlaw-6840	132	59	income	income	NOUN
taxlaw-6840	132	60	now	now	ADV
taxlaw-6840	132	61	than	than	SCONJ
taxlaw-6840	132	62	they	they	PRON
taxlaw-6840	132	63	were	be	AUX
taxlaw-6840	132	64	a	a	DET
taxlaw-6840	132	65	generation	generation	NOUN
taxlaw-6840	132	66	ago	ago	ADV
taxlaw-6840	132	67	,	,	PUNCT
taxlaw-6840	132	68	while	while	SCONJ
taxlaw-6840	132	69	the	the	DET
taxlaw-6840	132	70	shares	share	NOUN
taxlaw-6840	132	71	of	of	ADP
taxlaw-6840	132	72	the	the	DET
taxlaw-6840	132	73	bottom	bottom	ADJ
taxlaw-6840	132	74	90	90	NUM
taxlaw-6840	132	75	%	%	NOUN
taxlaw-6840	132	76	are	be	AUX
taxlaw-6840	132	77	shrinking	shrink	VERB
taxlaw-6840	132	78	.	.	PUNCT
taxlaw-6840	133	1	table	table	NOUN
taxlaw-6840	133	2	1	1	NUM
taxlaw-6840	133	3	:	:	PUNCT
taxlaw-6840	133	4	pre	pre	ADJ
taxlaw-6840	133	5	-	-	ADJ
taxlaw-6840	133	6	tax	tax	ADJ
taxlaw-6840	133	7	income	income	NOUN
taxlaw-6840	133	8	shares	share	NOUN
taxlaw-6840	133	9	,	,	PUNCT
taxlaw-6840	133	10	1980	1980	NUM
taxlaw-6840	133	11	and	and	CCONJ
taxlaw-6840	133	12	201424	201424	NUM
taxlaw-6840	133	13	1980	1980	NUM
taxlaw-6840	133	14	2014	2014	NUM
taxlaw-6840	133	15	bottom	bottom	ADP
taxlaw-6840	133	16	50	50	NUM
taxlaw-6840	133	17	%	%	NOUN
taxlaw-6840	133	18	19.9	19.9	NUM
taxlaw-6840	133	19	%	%	NOUN
taxlaw-6840	133	20	12.6	12.6	NUM
taxlaw-6840	133	21	%	%	NOUN
taxlaw-6840	133	22	50	50	NUM
taxlaw-6840	133	23	-	-	PUNCT
taxlaw-6840	133	24	90th	90th	NOUN
taxlaw-6840	133	25	percentile	percentile	NOUN
taxlaw-6840	133	26	45.9	45.9	NUM
taxlaw-6840	133	27	%	%	NOUN
taxlaw-6840	133	28	40.4	40.4	NUM
taxlaw-6840	133	29	%	%	NOUN
taxlaw-6840	133	30	top	top	ADJ
taxlaw-6840	133	31	10	10	NUM
taxlaw-6840	133	32	%	%	NOUN
taxlaw-6840	133	33	34.2	34.2	NUM
taxlaw-6840	133	34	%	%	NOUN
taxlaw-6840	133	35	47.0	47.0	NUM
taxlaw-6840	133	36	%	%	NOUN
taxlaw-6840	133	37	(	(	PUNCT
taxlaw-6840	133	38	of	of	ADP
taxlaw-6840	133	39	which	which	PRON
taxlaw-6840	133	40	,	,	PUNCT
taxlaw-6840	133	41	top	top	ADJ
taxlaw-6840	133	42	1	1	NUM
taxlaw-6840	133	43	%	%	NOUN
taxlaw-6840	133	44	)	)	PUNCT
taxlaw-6840	133	45	(	(	PUNCT
taxlaw-6840	133	46	10.7	10.7	NUM
taxlaw-6840	133	47	%	%	NOUN
taxlaw-6840	133	48	)	)	PUNCT
taxlaw-6840	133	49	(	(	PUNCT
taxlaw-6840	133	50	20.2	20.2	NUM
taxlaw-6840	133	51	%	%	NOUN
taxlaw-6840	133	52	)	)	PUNCT
taxlaw-6840	134	1	there	there	PRON
taxlaw-6840	134	2	are	be	VERB
taxlaw-6840	134	3	many	many	ADJ
taxlaw-6840	134	4	hypothesized	hypothesized	ADJ
taxlaw-6840	134	5	causal	causal	ADJ
taxlaw-6840	134	6	factors	factor	NOUN
taxlaw-6840	134	7	behind	behind	ADP
taxlaw-6840	134	8	these	these	DET
taxlaw-6840	134	9	changes	change	NOUN
taxlaw-6840	134	10	,	,	PUNCT
taxlaw-6840	134	11	several	several	ADJ
taxlaw-6840	134	12	of	of	ADP
taxlaw-6840	134	13	which	which	PRON
taxlaw-6840	134	14	i	i	PRON
taxlaw-6840	134	15	discuss	discuss	VERB
taxlaw-6840	134	16	in	in	ADP
taxlaw-6840	134	17	detail	detail	NOUN
taxlaw-6840	134	18	in	in	ADP
taxlaw-6840	134	19	chapter	chapter	NOUN
taxlaw-6840	134	20	two	two	NUM
taxlaw-6840	134	21	of	of	ADP
taxlaw-6840	134	22	my	my	PRON
taxlaw-6840	134	23	recent	recent	ADJ
taxlaw-6840	134	24	book.25	book.25	NOUN
taxlaw-6840	134	25	these	these	PRON
taxlaw-6840	134	26	include	include	VERB
taxlaw-6840	134	27	factors	factor	NOUN
taxlaw-6840	134	28	such	such	ADJ
taxlaw-6840	134	29	as	as	ADP
taxlaw-6840	134	30	transformative	transformative	ADJ
taxlaw-6840	134	31	technological	technological	ADJ
taxlaw-6840	134	32	change	change	NOUN
taxlaw-6840	134	33	,	,	PUNCT
taxlaw-6840	134	34	the	the	DET
taxlaw-6840	134	35	rising	rise	VERB
taxlaw-6840	134	36	role	role	NOUN
taxlaw-6840	134	37	of	of	ADP
taxlaw-6840	134	38	market	market	NOUN
taxlaw-6840	134	39	power	power	NOUN
taxlaw-6840	134	40	,	,	PUNCT
taxlaw-6840	134	41	increased	increase	VERB
taxlaw-6840	134	42	international	international	ADJ
taxlaw-6840	134	43	competition	competition	NOUN
taxlaw-6840	134	44	,	,	PUNCT
taxlaw-6840	134	45	23	23	NUM
taxlaw-6840	134	46	fred	fred	ADJ
taxlaw-6840	134	47	,	,	PUNCT
taxlaw-6840	134	48	federal	federal	PROPN
taxlaw-6840	134	49	reserve	reserve	PROPN
taxlaw-6840	134	50	bank	bank	PROPN
taxlaw-6840	134	51	of	of	ADP
taxlaw-6840	134	52	st	st	PROPN
taxlaw-6840	134	53	.	.	PROPN
taxlaw-6840	134	54	louis	louis	PROPN
taxlaw-6840	134	55	,	,	PUNCT
taxlaw-6840	134	56	the	the	DET
taxlaw-6840	134	57	puzzle	puzzle	NOUN
taxlaw-6840	134	58	of	of	ADP
taxlaw-6840	134	59	real	real	ADJ
taxlaw-6840	134	60	median	median	ADJ
taxlaw-6840	134	61	household	household	NOUN
taxlaw-6840	134	62	income	income	NOUN
taxlaw-6840	134	63	(	(	PUNCT
taxlaw-6840	134	64	2016	2016	NUM
taxlaw-6840	134	65	)	)	PUNCT
taxlaw-6840	134	66	,	,	PUNCT
taxlaw-6840	134	67	available	available	ADJ
taxlaw-6840	134	68	at	at	ADP
taxlaw-6840	134	69	https://fredblog.stlouisfed.org/2016/12/the-puzzle-of-real-median-household-income/	https://fredblog.stlouisfed.org/2016/12/the-puzzle-of-real-median-household-income/	NOUN
taxlaw-6840	134	70	[	[	X
taxlaw-6840	134	71	https://perma.cc/fa8u-4jsr	https://perma.cc/fa8u-4jsr	NOUN
taxlaw-6840	134	72	]	]	X
taxlaw-6840	134	73	.	.	PUNCT
taxlaw-6840	135	1	24	24	NUM
taxlaw-6840	135	2	world	world	PROPN
taxlaw-6840	135	3	inequality	inequality	NOUN
taxlaw-6840	135	4	database	database	NOUN
taxlaw-6840	135	5	,	,	PUNCT
taxlaw-6840	135	6	income	income	NOUN
taxlaw-6840	135	7	inequality	inequality	PROPN
taxlaw-6840	135	8	usa	usa	PROPN
taxlaw-6840	135	9	,	,	PUNCT
taxlaw-6840	135	10	1913	1913	NUM
taxlaw-6840	135	11	-	-	SYM
taxlaw-6840	135	12	2014	2014	NUM
taxlaw-6840	135	13	,	,	PUNCT
taxlaw-6840	135	14	available	available	ADJ
taxlaw-6840	135	15	at	at	ADP
taxlaw-6840	135	16	https://wid.world/country/usa/	https://wid.world/country/usa/	PROPN
taxlaw-6840	135	17	[	[	X
taxlaw-6840	135	18	https://perma.cc/979g-msaq	https://perma.cc/979g-msaq	X
taxlaw-6840	135	19	]	]	X
taxlaw-6840	135	20	.	.	PUNCT
taxlaw-6840	136	1	25	25	NUM
taxlaw-6840	136	2	see	see	VERB
taxlaw-6840	136	3	kimberly	kimberly	PROPN
taxlaw-6840	136	4	a.	a.	PROPN
taxlaw-6840	136	5	clausing	clausing	NOUN
taxlaw-6840	136	6	,	,	PUNCT
taxlaw-6840	136	7	open	open	ADJ
taxlaw-6840	136	8	:	:	PUNCT
taxlaw-6840	136	9	the	the	DET
taxlaw-6840	136	10	progressive	progressive	ADJ
taxlaw-6840	136	11	case	case	NOUN
taxlaw-6840	136	12	for	for	ADP
taxlaw-6840	136	13	free	free	ADJ
taxlaw-6840	136	14	trade	trade	NOUN
taxlaw-6840	136	15	,	,	PUNCT
taxlaw-6840	136	16	immigration	immigration	NOUN
taxlaw-6840	136	17	,	,	PUNCT
taxlaw-6840	136	18	and	and	CCONJ
taxlaw-6840	136	19	global	global	ADJ
taxlaw-6840	136	20	capital	capital	NOUN
taxlaw-6840	136	21	(	(	PUNCT
taxlaw-6840	136	22	2019	2019	NUM
taxlaw-6840	136	23	)	)	PUNCT
taxlaw-6840	136	24	.	.	PUNCT
taxlaw-6840	137	1	100.0	100.0	NUM
taxlaw-6840	137	2	110.0	110.0	NUM
taxlaw-6840	137	3	120.0	120.0	NUM
taxlaw-6840	137	4	130.0	130.0	NUM
taxlaw-6840	137	5	140.0	140.0	NUM
taxlaw-6840	137	6	150.0	150.0	NUM
taxlaw-6840	137	7	160.0	160.0	NUM
taxlaw-6840	137	8	170.0	170.0	NUM
taxlaw-6840	137	9	180.0	180.0	NUM
taxlaw-6840	137	10	jan	jan	PROPN
taxlaw-6840	137	11	-84	-84	PROPN
taxlaw-6840	137	12	jan	jan	PROPN
taxlaw-6840	137	13	-86	-86	PROPN
taxlaw-6840	137	14	jan	jan	PROPN
taxlaw-6840	137	15	-88	-88	PROPN
taxlaw-6840	137	16	jan	jan	PROPN
taxlaw-6840	137	17	-90	-90	PUNCT
taxlaw-6840	137	18	jan	jan	PROPN
taxlaw-6840	137	19	-92	-92	PROPN
taxlaw-6840	137	20	jan	jan	PROPN
taxlaw-6840	137	21	-94	-94	PROPN
taxlaw-6840	137	22	jan	jan	PROPN
taxlaw-6840	137	23	-96	-96	SYM
taxlaw-6840	137	24	jan	jan	PROPN
taxlaw-6840	137	25	-98	-98	PROPN
taxlaw-6840	137	26	jan	jan	PROPN
taxlaw-6840	137	27	-00	-00	PROPN
taxlaw-6840	137	28	jan	jan	PROPN
taxlaw-6840	137	29	-02	-02	PROPN
taxlaw-6840	137	30	jan	jan	PROPN
taxlaw-6840	137	31	-04	-04	PROPN
taxlaw-6840	137	32	jan	jan	PROPN
taxlaw-6840	137	33	-06	-06	PROPN
taxlaw-6840	137	34	jan	jan	PROPN
taxlaw-6840	137	35	-08	-08	PROPN
taxlaw-6840	137	36	jan	jan	PROPN
taxlaw-6840	137	37	-10	-10	SYM
taxlaw-6840	137	38	jan	jan	PROPN
taxlaw-6840	137	39	-12	-12	PROPN
taxlaw-6840	137	40	jan	jan	PROPN
taxlaw-6840	137	41	-14	-14	PROPN
taxlaw-6840	137	42	jan	jan	PROPN
taxlaw-6840	137	43	-16	-16	PROPN
taxlaw-6840	137	44	in	in	ADP
taxlaw-6840	137	45	de	de	X
taxlaw-6840	137	46	x	x	PROPN
taxlaw-6840	137	47	w	w	PROPN
taxlaw-6840	137	48	ith	ith	PROPN
taxlaw-6840	137	49	1	1	NUM
taxlaw-6840	137	50	98	98	NUM
taxlaw-6840	137	51	4=	4=	NUM
taxlaw-6840	137	52	10	10	NUM
taxlaw-6840	137	53	0	0	NUM
taxlaw-6840	137	54	median	median	ADJ
taxlaw-6840	137	55	household	household	NOUN
taxlaw-6840	137	56	income	income	NOUN
taxlaw-6840	137	57	gdp	gdp	PROPN
taxlaw-6840	137	58	per	per	ADP
taxlaw-6840	137	59	-	-	PUNCT
taxlaw-6840	137	60	capita	capita	NOUN
taxlaw-6840	137	61	[	[	X
taxlaw-6840	137	62	vol	vol	NOUN
taxlaw-6840	137	63	.	.	PUNCT
taxlaw-6840	137	64	11:2	11:2	NUM
taxlaw-6840	137	65	columbia	columbia	PROPN
taxlaw-6840	137	66	journal	journal	PROPN
taxlaw-6840	137	67	of	of	ADP
taxlaw-6840	137	68	tax	tax	NOUN
taxlaw-6840	137	69	law	law	NOUN
taxlaw-6840	137	70	40	40	NUM
taxlaw-6840	137	71	changes	change	NOUN
taxlaw-6840	137	72	in	in	ADP
taxlaw-6840	137	73	social	social	ADJ
taxlaw-6840	137	74	norms	norm	NOUN
taxlaw-6840	137	75	,	,	PUNCT
taxlaw-6840	137	76	and	and	CCONJ
taxlaw-6840	137	77	economic	economic	ADJ
taxlaw-6840	137	78	policy	policy	NOUN
taxlaw-6840	137	79	changes	change	NOUN
taxlaw-6840	137	80	that	that	PRON
taxlaw-6840	137	81	have	have	AUX
taxlaw-6840	137	82	increased	increase	VERB
taxlaw-6840	137	83	incentives	incentive	NOUN
taxlaw-6840	137	84	for	for	SCONJ
taxlaw-6840	137	85	those	those	PRON
taxlaw-6840	137	86	at	at	ADP
taxlaw-6840	137	87	the	the	DET
taxlaw-6840	137	88	top	top	NOUN
taxlaw-6840	137	89	to	to	PART
taxlaw-6840	137	90	earn	earn	VERB
taxlaw-6840	137	91	more	more	ADJ
taxlaw-6840	137	92	income	income	NOUN
taxlaw-6840	137	93	.	.	PUNCT
taxlaw-6840	138	1	this	this	DET
taxlaw-6840	138	2	economic	economic	ADJ
taxlaw-6840	138	3	situation	situation	NOUN
taxlaw-6840	138	4	is	be	AUX
taxlaw-6840	138	5	damaging	damage	VERB
taxlaw-6840	138	6	for	for	ADP
taxlaw-6840	138	7	a	a	DET
taxlaw-6840	138	8	number	number	NOUN
taxlaw-6840	138	9	of	of	ADP
taxlaw-6840	138	10	reasons	reason	NOUN
taxlaw-6840	138	11	.	.	PUNCT
taxlaw-6840	139	1	first	first	ADV
taxlaw-6840	139	2	,	,	PUNCT
taxlaw-6840	139	3	economic	economic	ADJ
taxlaw-6840	139	4	growth	growth	NOUN
taxlaw-6840	139	5	is	be	AUX
taxlaw-6840	139	6	far	far	ADV
taxlaw-6840	139	7	less	less	ADV
taxlaw-6840	139	8	meaningful	meaningful	ADJ
taxlaw-6840	139	9	for	for	ADP
taxlaw-6840	139	10	the	the	DET
taxlaw-6840	139	11	well	well	ADV
taxlaw-6840	139	12	-	-	PUNCT
taxlaw-6840	139	13	being	being	NOUN
taxlaw-6840	139	14	of	of	ADP
taxlaw-6840	139	15	society	society	NOUN
taxlaw-6840	139	16	when	when	SCONJ
taxlaw-6840	139	17	it	it	PRON
taxlaw-6840	139	18	does	do	AUX
taxlaw-6840	139	19	not	not	PART
taxlaw-6840	139	20	impact	impact	VERB
taxlaw-6840	139	21	the	the	DET
taxlaw-6840	139	22	standard	standard	NOUN
taxlaw-6840	139	23	of	of	ADP
taxlaw-6840	139	24	living	living	NOUN
taxlaw-6840	139	25	of	of	ADP
taxlaw-6840	139	26	many	many	ADJ
taxlaw-6840	139	27	in	in	ADP
taxlaw-6840	139	28	society	society	NOUN
taxlaw-6840	139	29	.	.	PUNCT
taxlaw-6840	140	1	not	not	PART
taxlaw-6840	140	2	only	only	ADV
taxlaw-6840	140	3	do	do	AUX
taxlaw-6840	140	4	the	the	DET
taxlaw-6840	140	5	economic	economic	ADJ
taxlaw-6840	140	6	gains	gain	NOUN
taxlaw-6840	140	7	of	of	ADP
taxlaw-6840	140	8	those	those	PRON
taxlaw-6840	140	9	in	in	ADP
taxlaw-6840	140	10	the	the	DET
taxlaw-6840	140	11	bottom	bottom	ADJ
taxlaw-6840	140	12	90	90	NUM
taxlaw-6840	140	13	%	%	NOUN
taxlaw-6840	140	14	of	of	ADP
taxlaw-6840	140	15	society	society	NOUN
taxlaw-6840	140	16	fall	fall	VERB
taxlaw-6840	140	17	short	short	ADV
taxlaw-6840	140	18	of	of	ADP
taxlaw-6840	140	19	expectations	expectation	NOUN
taxlaw-6840	140	20	,	,	PUNCT
taxlaw-6840	140	21	but	but	CCONJ
taxlaw-6840	140	22	the	the	DET
taxlaw-6840	140	23	comparison	comparison	NOUN
taxlaw-6840	140	24	between	between	ADP
taxlaw-6840	140	25	their	their	PRON
taxlaw-6840	140	26	fate	fate	NOUN
taxlaw-6840	140	27	and	and	CCONJ
taxlaw-6840	140	28	the	the	DET
taxlaw-6840	140	29	economic	economic	ADJ
taxlaw-6840	140	30	privilege	privilege	NOUN
taxlaw-6840	140	31	of	of	ADP
taxlaw-6840	140	32	those	those	PRON
taxlaw-6840	140	33	at	at	ADP
taxlaw-6840	140	34	the	the	DET
taxlaw-6840	140	35	top	top	NOUN
taxlaw-6840	140	36	creates	create	VERB
taxlaw-6840	140	37	discontent	discontent	NOUN
taxlaw-6840	140	38	.	.	PUNCT
taxlaw-6840	141	1	concentrated	concentrated	ADJ
taxlaw-6840	141	2	economic	economic	ADJ
taxlaw-6840	141	3	power	power	NOUN
taxlaw-6840	141	4	also	also	ADV
taxlaw-6840	141	5	begets	beget	VERB
taxlaw-6840	141	6	political	political	ADJ
taxlaw-6840	141	7	power	power	NOUN
taxlaw-6840	141	8	.	.	PUNCT
taxlaw-6840	142	1	power	power	NOUN
taxlaw-6840	142	2	disparities	disparity	NOUN
taxlaw-6840	142	3	which	which	PRON
taxlaw-6840	142	4	concentrate	concentrate	VERB
taxlaw-6840	142	5	control	control	NOUN
taxlaw-6840	142	6	towards	towards	ADP
taxlaw-6840	142	7	to	to	ADP
taxlaw-6840	142	8	the	the	DET
taxlaw-6840	142	9	top	top	NOUN
taxlaw-6840	142	10	of	of	ADP
taxlaw-6840	142	11	the	the	DET
taxlaw-6840	142	12	economic	economic	ADJ
taxlaw-6840	142	13	distribution	distribution	NOUN
taxlaw-6840	142	14	reduce	reduce	VERB
taxlaw-6840	142	15	the	the	DET
taxlaw-6840	142	16	responsiveness	responsiveness	NOUN
taxlaw-6840	142	17	of	of	ADP
taxlaw-6840	142	18	economic	economic	ADJ
taxlaw-6840	142	19	policy	policy	NOUN
taxlaw-6840	142	20	to	to	ADP
taxlaw-6840	142	21	the	the	DET
taxlaw-6840	142	22	needs	need	NOUN
taxlaw-6840	142	23	of	of	ADP
taxlaw-6840	142	24	typical	typical	ADJ
taxlaw-6840	142	25	workers	worker	NOUN
taxlaw-6840	142	26	,	,	PUNCT
taxlaw-6840	142	27	further	far	ADV
taxlaw-6840	142	28	fueling	fuel	VERB
taxlaw-6840	142	29	the	the	DET
taxlaw-6840	142	30	sense	sense	NOUN
taxlaw-6840	142	31	that	that	SCONJ
taxlaw-6840	142	32	the	the	DET
taxlaw-6840	142	33	economy	economy	NOUN
taxlaw-6840	142	34	is	be	AUX
taxlaw-6840	142	35	“	"	PUNCT
taxlaw-6840	142	36	rigged	rig	VERB
taxlaw-6840	142	37	”	"	PUNCT
taxlaw-6840	142	38	and	and	CCONJ
taxlaw-6840	142	39	that	that	SCONJ
taxlaw-6840	142	40	our	our	PRON
taxlaw-6840	142	41	democratic	democratic	ADJ
taxlaw-6840	142	42	institutions	institution	NOUN
taxlaw-6840	142	43	are	be	AUX
taxlaw-6840	142	44	not	not	PART
taxlaw-6840	142	45	functioning	function	VERB
taxlaw-6840	142	46	as	as	ADV
taxlaw-6840	142	47	intended	intend	VERB
taxlaw-6840	142	48	.	.	PUNCT
taxlaw-6840	143	1	while	while	SCONJ
taxlaw-6840	143	2	popular	popular	ADJ
taxlaw-6840	143	3	discontent	discontent	NOUN
taxlaw-6840	143	4	may	may	AUX
taxlaw-6840	143	5	be	be	AUX
taxlaw-6840	143	6	understandable	understandable	ADJ
taxlaw-6840	143	7	,	,	PUNCT
taxlaw-6840	143	8	it	it	PRON
taxlaw-6840	143	9	also	also	ADV
taxlaw-6840	143	10	risks	risk	VERB
taxlaw-6840	143	11	the	the	DET
taxlaw-6840	143	12	embrace	embrace	NOUN
taxlaw-6840	143	13	of	of	ADP
taxlaw-6840	143	14	ultimately	ultimately	ADV
taxlaw-6840	143	15	destructive	destructive	ADJ
taxlaw-6840	143	16	economic	economic	ADJ
taxlaw-6840	143	17	policies	policy	NOUN
taxlaw-6840	143	18	.	.	PUNCT
taxlaw-6840	144	1	for	for	ADP
taxlaw-6840	144	2	example	example	NOUN
taxlaw-6840	144	3	,	,	PUNCT
taxlaw-6840	144	4	nationalistic	nationalistic	ADJ
taxlaw-6840	144	5	economic	economic	ADJ
taxlaw-6840	144	6	policies	policy	NOUN
taxlaw-6840	144	7	that	that	PRON
taxlaw-6840	144	8	cast	cast	VERB
taxlaw-6840	144	9	foreigners	foreigner	NOUN
taxlaw-6840	144	10	as	as	ADP
taxlaw-6840	144	11	the	the	DET
taxlaw-6840	144	12	problem	problem	NOUN
taxlaw-6840	144	13	have	have	AUX
taxlaw-6840	144	14	been	be	AUX
taxlaw-6840	144	15	a	a	DET
taxlaw-6840	144	16	popular	popular	ADJ
taxlaw-6840	144	17	theme	theme	NOUN
taxlaw-6840	144	18	of	of	ADP
taxlaw-6840	144	19	the	the	DET
taxlaw-6840	144	20	trump	trump	NOUN
taxlaw-6840	144	21	administration	administration	NOUN
taxlaw-6840	144	22	,	,	PUNCT
taxlaw-6840	144	23	and	and	CCONJ
taxlaw-6840	144	24	similarly	similarly	ADV
taxlaw-6840	144	25	populist	populist	ADJ
taxlaw-6840	144	26	discontent	discontent	NOUN
taxlaw-6840	144	27	with	with	ADP
taxlaw-6840	144	28	eu	eu	PROPN
taxlaw-6840	144	29	immigration	immigration	NOUN
taxlaw-6840	144	30	policy	policy	NOUN
taxlaw-6840	144	31	fueled	fuel	VERB
taxlaw-6840	144	32	brexit.26	brexit.26	ADJ
taxlaw-6840	144	33	yet	yet	ADV
taxlaw-6840	144	34	regardless	regardless	ADV
taxlaw-6840	144	35	of	of	ADP
taxlaw-6840	144	36	the	the	DET
taxlaw-6840	144	37	source	source	NOUN
taxlaw-6840	144	38	of	of	ADP
taxlaw-6840	144	39	these	these	DET
taxlaw-6840	144	40	labor	labor	NOUN
taxlaw-6840	144	41	market	market	NOUN
taxlaw-6840	144	42	trends	trend	NOUN
taxlaw-6840	144	43	,	,	PUNCT
taxlaw-6840	144	44	the	the	DET
taxlaw-6840	144	45	tax	tax	NOUN
taxlaw-6840	144	46	system	system	NOUN
taxlaw-6840	144	47	is	be	AUX
taxlaw-6840	144	48	a	a	DET
taxlaw-6840	144	49	powerful	powerful	ADJ
taxlaw-6840	144	50	tool	tool	NOUN
taxlaw-6840	144	51	for	for	ADP
taxlaw-6840	144	52	addressing	address	VERB
taxlaw-6840	144	53	inequities	inequity	NOUN
taxlaw-6840	144	54	.	.	PUNCT
taxlaw-6840	145	1	for	for	ADP
taxlaw-6840	145	2	example	example	NOUN
taxlaw-6840	145	3	,	,	PUNCT
taxlaw-6840	145	4	the	the	DET
taxlaw-6840	145	5	earned	earn	VERB
taxlaw-6840	145	6	income	income	NOUN
taxlaw-6840	145	7	tax	tax	NOUN
taxlaw-6840	145	8	credit	credit	NOUN
taxlaw-6840	145	9	can	can	AUX
taxlaw-6840	145	10	create	create	VERB
taxlaw-6840	145	11	negative	negative	ADJ
taxlaw-6840	145	12	tax	tax	NOUN
taxlaw-6840	145	13	rates	rate	NOUN
taxlaw-6840	145	14	at	at	ADP
taxlaw-6840	145	15	the	the	DET
taxlaw-6840	145	16	bottom	bottom	NOUN
taxlaw-6840	145	17	of	of	ADP
taxlaw-6840	145	18	the	the	DET
taxlaw-6840	145	19	income	income	NOUN
taxlaw-6840	145	20	distribution	distribution	NOUN
taxlaw-6840	145	21	.	.	PUNCT
taxlaw-6840	146	1	by	by	ADP
taxlaw-6840	146	2	increasing	increase	VERB
taxlaw-6840	146	3	the	the	DET
taxlaw-6840	146	4	generosity	generosity	NOUN
taxlaw-6840	146	5	of	of	ADP
taxlaw-6840	146	6	the	the	DET
taxlaw-6840	146	7	earned	earn	VERB
taxlaw-6840	146	8	income	income	NOUN
taxlaw-6840	146	9	tax	tax	NOUN
taxlaw-6840	146	10	credit	credit	NOUN
taxlaw-6840	146	11	,	,	PUNCT
taxlaw-6840	146	12	the	the	DET
taxlaw-6840	146	13	tax	tax	NOUN
taxlaw-6840	146	14	system	system	NOUN
taxlaw-6840	146	15	can	can	AUX
taxlaw-6840	146	16	help	help	VERB
taxlaw-6840	146	17	move	move	VERB
taxlaw-6840	146	18	income	income	NOUN
taxlaw-6840	146	19	towards	towards	ADP
taxlaw-6840	146	20	those	those	PRON
taxlaw-6840	146	21	who	who	PRON
taxlaw-6840	146	22	have	have	AUX
taxlaw-6840	146	23	not	not	PART
taxlaw-6840	146	24	benefited	benefit	VERB
taxlaw-6840	146	25	from	from	ADP
taxlaw-6840	146	26	the	the	DET
taxlaw-6840	146	27	economic	economic	ADJ
taxlaw-6840	146	28	growth	growth	NOUN
taxlaw-6840	146	29	of	of	ADP
taxlaw-6840	146	30	recent	recent	ADJ
taxlaw-6840	146	31	decades	decade	NOUN
taxlaw-6840	146	32	.	.	PUNCT
taxlaw-6840	147	1	similarly	similarly	ADV
taxlaw-6840	147	2	,	,	PUNCT
taxlaw-6840	147	3	for	for	ADP
taxlaw-6840	147	4	those	those	PRON
taxlaw-6840	147	5	who	who	PRON
taxlaw-6840	147	6	have	have	AUX
taxlaw-6840	147	7	seen	see	VERB
taxlaw-6840	147	8	dramatic	dramatic	ADJ
taxlaw-6840	147	9	income	income	NOUN
taxlaw-6840	147	10	growth	growth	NOUN
taxlaw-6840	147	11	,	,	PUNCT
taxlaw-6840	147	12	more	more	ADV
taxlaw-6840	147	13	can	can	AUX
taxlaw-6840	147	14	be	be	AUX
taxlaw-6840	147	15	expected	expect	VERB
taxlaw-6840	147	16	in	in	ADP
taxlaw-6840	147	17	terms	term	NOUN
taxlaw-6840	147	18	of	of	ADP
taxlaw-6840	147	19	tax	tax	NOUN
taxlaw-6840	147	20	payments	payment	NOUN
taxlaw-6840	147	21	.	.	PUNCT
taxlaw-6840	148	1	by	by	ADP
taxlaw-6840	148	2	carefully	carefully	ADV
taxlaw-6840	148	3	closing	close	VERB
taxlaw-6840	148	4	loopholes	loophole	NOUN
taxlaw-6840	148	5	that	that	PRON
taxlaw-6840	148	6	allow	allow	VERB
taxlaw-6840	148	7	the	the	DET
taxlaw-6840	148	8	wealthy	wealthy	ADJ
taxlaw-6840	148	9	to	to	PART
taxlaw-6840	148	10	classify	classify	VERB
taxlaw-6840	148	11	their	their	PRON
taxlaw-6840	148	12	income	income	NOUN
taxlaw-6840	148	13	in	in	ADP
taxlaw-6840	148	14	more	more	ADV
taxlaw-6840	148	15	lightly	lightly	ADV
taxlaw-6840	148	16	-	-	PUNCT
taxlaw-6840	148	17	taxed	tax	VERB
taxlaw-6840	148	18	forms	form	NOUN
taxlaw-6840	148	19	,	,	PUNCT
taxlaw-6840	148	20	the	the	DET
taxlaw-6840	148	21	government	government	NOUN
taxlaw-6840	148	22	can	can	AUX
taxlaw-6840	148	23	raise	raise	VERB
taxlaw-6840	148	24	more	more	ADJ
taxlaw-6840	148	25	revenue	revenue	NOUN
taxlaw-6840	148	26	without	without	ADP
taxlaw-6840	148	27	relying	rely	VERB
taxlaw-6840	148	28	on	on	ADP
taxlaw-6840	148	29	excessively	excessively	ADV
taxlaw-6840	148	30	high	high	ADJ
taxlaw-6840	148	31	tax	tax	NOUN
taxlaw-6840	148	32	rates.27	rates.27	PROPN
taxlaw-6840	148	33	and	and	CCONJ
taxlaw-6840	148	34	,	,	PUNCT
taxlaw-6840	148	35	of	of	ADP
taxlaw-6840	148	36	course	course	NOUN
taxlaw-6840	148	37	,	,	PUNCT
taxlaw-6840	148	38	tax	tax	NOUN
taxlaw-6840	148	39	revenue	revenue	NOUN
taxlaw-6840	148	40	is	be	AUX
taxlaw-6840	148	41	also	also	ADV
taxlaw-6840	148	42	vitally	vitally	ADV
taxlaw-6840	148	43	important	important	ADJ
taxlaw-6840	148	44	in	in	ADP
taxlaw-6840	148	45	funding	fund	VERB
taxlaw-6840	148	46	urgent	urgent	ADJ
taxlaw-6840	148	47	priorities	priority	NOUN
taxlaw-6840	148	48	that	that	PRON
taxlaw-6840	148	49	can	can	AUX
taxlaw-6840	148	50	help	help	VERB
taxlaw-6840	148	51	address	address	VERB
taxlaw-6840	148	52	the	the	DET
taxlaw-6840	148	53	needs	need	NOUN
taxlaw-6840	148	54	of	of	ADP
taxlaw-6840	148	55	workers	worker	NOUN
taxlaw-6840	148	56	and	and	CCONJ
taxlaw-6840	148	57	the	the	DET
taxlaw-6840	148	58	bottom	bottom	ADJ
taxlaw-6840	148	59	90	90	NUM
taxlaw-6840	148	60	%	%	NOUN
taxlaw-6840	148	61	:	:	PUNCT
taxlaw-6840	148	62	infrastructure	infrastructure	NOUN
taxlaw-6840	148	63	,	,	PUNCT
taxlaw-6840	148	64	r&d	r&d	NOUN
taxlaw-6840	148	65	investments	investment	NOUN
taxlaw-6840	148	66	,	,	PUNCT
taxlaw-6840	148	67	education	education	NOUN
taxlaw-6840	148	68	,	,	PUNCT
taxlaw-6840	148	69	and	and	CCONJ
taxlaw-6840	148	70	healthcare	healthcare	PROPN
taxlaw-6840	148	71	.	.	PUNCT
taxlaw-6840	149	1	unfortunately	unfortunately	ADV
taxlaw-6840	149	2	,	,	PUNCT
taxlaw-6840	149	3	the	the	DET
taxlaw-6840	149	4	tcja	tcja	NOUN
taxlaw-6840	149	5	is	be	AUX
taxlaw-6840	149	6	a	a	DET
taxlaw-6840	149	7	wrongheaded	wrongheaded	ADJ
taxlaw-6840	149	8	response	response	NOUN
taxlaw-6840	149	9	to	to	ADP
taxlaw-6840	149	10	rising	rise	VERB
taxlaw-6840	149	11	economic	economic	ADJ
taxlaw-6840	149	12	inequality	inequality	NOUN
taxlaw-6840	149	13	.	.	PUNCT
taxlaw-6840	150	1	not	not	PART
taxlaw-6840	150	2	only	only	ADV
taxlaw-6840	150	3	do	do	AUX
taxlaw-6840	150	4	the	the	DET
taxlaw-6840	150	5	tax	tax	NOUN
taxlaw-6840	150	6	cut	cut	NOUN
taxlaw-6840	150	7	benefits	benefit	NOUN
taxlaw-6840	150	8	mostly	mostly	ADV
taxlaw-6840	150	9	accrue	accrue	ADJ
taxlaw-6840	150	10	to	to	ADP
taxlaw-6840	150	11	those	those	PRON
taxlaw-6840	150	12	at	at	ADP
taxlaw-6840	150	13	the	the	DET
taxlaw-6840	150	14	top	top	NOUN
taxlaw-6840	150	15	of	of	ADP
taxlaw-6840	150	16	the	the	DET
taxlaw-6840	150	17	distribution	distribution	NOUN
taxlaw-6840	150	18	,	,	PUNCT
taxlaw-6840	150	19	but	but	CCONJ
taxlaw-6840	150	20	those	those	PRON
taxlaw-6840	150	21	at	at	ADP
taxlaw-6840	150	22	the	the	DET
taxlaw-6840	150	23	bottom	bottom	NOUN
taxlaw-6840	150	24	receive	receive	VERB
taxlaw-6840	150	25	almost	almost	ADV
taxlaw-6840	150	26	no	no	PRON
taxlaw-6840	150	27	gain	gain	NOUN
taxlaw-6840	150	28	to	to	ADP
taxlaw-6840	150	29	after	after	ADP
taxlaw-6840	150	30	-	-	PUNCT
taxlaw-6840	150	31	tax	tax	NOUN
taxlaw-6840	150	32	income	income	NOUN
taxlaw-6840	150	33	.	.	PUNCT
taxlaw-6840	151	1	in	in	ADP
taxlaw-6840	151	2	addition	addition	NOUN
taxlaw-6840	151	3	,	,	PUNCT
taxlaw-6840	151	4	the	the	DET
taxlaw-6840	151	5	deficit	deficit	NOUN
taxlaw-6840	151	6	-	-	PUNCT
taxlaw-6840	151	7	financed	finance	VERB
taxlaw-6840	151	8	nature	nature	NOUN
taxlaw-6840	151	9	of	of	ADP
taxlaw-6840	151	10	the	the	DET
taxlaw-6840	151	11	tax	tax	NOUN
taxlaw-6840	151	12	legislation	legislation	NOUN
taxlaw-6840	151	13	implies	imply	VERB
taxlaw-6840	151	14	either	either	CCONJ
taxlaw-6840	151	15	less	less	ADJ
taxlaw-6840	151	16	revenue	revenue	NOUN
taxlaw-6840	151	17	for	for	ADP
taxlaw-6840	151	18	our	our	PRON
taxlaw-6840	151	19	urgent	urgent	ADJ
taxlaw-6840	151	20	future	future	ADJ
taxlaw-6840	151	21	priorities	priority	NOUN
taxlaw-6840	151	22	or	or	CCONJ
taxlaw-6840	151	23	higher	high	ADJ
taxlaw-6840	151	24	future	future	ADJ
taxlaw-6840	151	25	tax	tax	NOUN
taxlaw-6840	151	26	burdens	burden	NOUN
taxlaw-6840	151	27	.	.	PUNCT
taxlaw-6840	152	1	the	the	DET
taxlaw-6840	152	2	nonpartisan	nonpartisan	ADJ
taxlaw-6840	152	3	tax	tax	NOUN
taxlaw-6840	152	4	policy	policy	NOUN
taxlaw-6840	152	5	center	center	NOUN
taxlaw-6840	152	6	(	(	PUNCT
taxlaw-6840	152	7	tpc	tpc	NOUN
taxlaw-6840	152	8	)	)	PUNCT
taxlaw-6840	152	9	did	do	VERB
taxlaw-6840	152	10	distributional	distributional	ADJ
taxlaw-6840	152	11	analyses	analysis	NOUN
taxlaw-6840	152	12	of	of	ADP
taxlaw-6840	152	13	the	the	DET
taxlaw-6840	152	14	legislation	legislation	NOUN
taxlaw-6840	152	15	;	;	PUNCT
taxlaw-6840	152	16	the	the	DET
taxlaw-6840	152	17	main	main	ADJ
taxlaw-6840	152	18	results	result	NOUN
taxlaw-6840	152	19	are	be	AUX
taxlaw-6840	152	20	shown	show	VERB
taxlaw-6840	152	21	in	in	ADP
taxlaw-6840	152	22	figure	figure	NOUN
taxlaw-6840	152	23	4.28	4.28	NUM
taxlaw-6840	152	24	for	for	ADP
taxlaw-6840	152	25	those	those	PRON
taxlaw-6840	152	26	in	in	ADP
taxlaw-6840	152	27	the	the	DET
taxlaw-6840	152	28	bottom	bottom	ADJ
taxlaw-6840	152	29	four	four	NUM
taxlaw-6840	152	30	quintiles	quintile	NOUN
taxlaw-6840	152	31	,	,	PUNCT
taxlaw-6840	152	32	the	the	DET
taxlaw-6840	152	33	modest	modest	ADJ
taxlaw-6840	152	34	gains	gain	NOUN
taxlaw-6840	152	35	in	in	ADP
taxlaw-6840	152	36	after	after	ADP
taxlaw-6840	152	37	-	-	PUNCT
taxlaw-6840	152	38	income	income	NOUN
taxlaw-6840	152	39	in	in	ADP
taxlaw-6840	152	40	the	the	DET
taxlaw-6840	152	41	first	first	ADJ
taxlaw-6840	152	42	year	year	NOUN
taxlaw-6840	152	43	of	of	ADP
taxlaw-6840	152	44	the	the	DET
taxlaw-6840	152	45	legislation	legislation	NOUN
taxlaw-6840	152	46	disappear	disappear	VERB
taxlaw-6840	152	47	by	by	ADP
taxlaw-6840	152	48	the	the	DET
taxlaw-6840	152	49	tenth	tenth	ADJ
taxlaw-6840	152	50	year	year	NOUN
taxlaw-6840	152	51	of	of	ADP
taxlaw-6840	152	52	the	the	DET
taxlaw-6840	152	53	legislation	legislation	NOUN
taxlaw-6840	152	54	,	,	PUNCT
taxlaw-6840	152	55	due	due	ADP
taxlaw-6840	152	56	to	to	ADP
taxlaw-6840	152	57	the	the	DET
taxlaw-6840	152	58	expiration	expiration	NOUN
taxlaw-6840	152	59	of	of	ADP
taxlaw-6840	152	60	the	the	DET
taxlaw-6840	152	61	individual	individual	ADJ
taxlaw-6840	152	62	tax	tax	NOUN
taxlaw-6840	152	63	cuts	cut	NOUN
taxlaw-6840	152	64	.	.	PUNCT
taxlaw-6840	153	1	the	the	DET
taxlaw-6840	153	2	corporate	corporate	ADJ
taxlaw-6840	153	3	tax	tax	NOUN
taxlaw-6840	153	4	cuts	cut	NOUN
taxlaw-6840	153	5	that	that	PRON
taxlaw-6840	153	6	remain	remain	VERB
taxlaw-6840	153	7	primarily	primarily	ADV
taxlaw-6840	153	8	benefit	benefit	VERB
taxlaw-6840	153	9	those	those	PRON
taxlaw-6840	153	10	at	at	ADP
taxlaw-6840	153	11	the	the	DET
taxlaw-6840	153	12	top	top	NOUN
taxlaw-6840	153	13	of	of	ADP
taxlaw-6840	153	14	the	the	DET
taxlaw-6840	153	15	distribution	distribution	NOUN
taxlaw-6840	153	16	.	.	PUNCT
taxlaw-6840	154	1	26	26	NUM
taxlaw-6840	155	1	i	i	PRON
taxlaw-6840	155	2	d.	d.	PROPN
taxlaw-6840	155	3	at	at	ADP
taxlaw-6840	155	4	chapter	chapter	NOUN
taxlaw-6840	155	5	.	.	PUNCT
taxlaw-6840	156	1	3	3	NUM
taxlaw-6840	156	2	,	,	PUNCT
taxlaw-6840	156	3	5	5	NUM
taxlaw-6840	156	4	,	,	PUNCT
taxlaw-6840	156	5	8	8	NUM
taxlaw-6840	156	6	(	(	PUNCT
taxlaw-6840	156	7	discussing	discuss	VERB
taxlaw-6840	156	8	the	the	DET
taxlaw-6840	156	9	dangers	danger	NOUN
taxlaw-6840	156	10	of	of	ADP
taxlaw-6840	156	11	protectionism	protectionism	NOUN
taxlaw-6840	156	12	and	and	CCONJ
taxlaw-6840	156	13	immigration	immigration	NOUN
taxlaw-6840	156	14	restrictions	restriction	NOUN
taxlaw-6840	156	15	for	for	ADP
taxlaw-6840	156	16	inclusive	inclusive	ADJ
taxlaw-6840	156	17	prosperity	prosperity	NOUN
taxlaw-6840	156	18	)	)	PUNCT
taxlaw-6840	156	19	.	.	PUNCT
taxlaw-6840	157	1	27	27	NUM
taxlaw-6840	158	1	it	it	PRON
taxlaw-6840	158	2	is	be	AUX
taxlaw-6840	158	3	particularly	particularly	ADV
taxlaw-6840	158	4	problematic	problematic	ADJ
taxlaw-6840	158	5	to	to	PART
taxlaw-6840	158	6	raise	raise	VERB
taxlaw-6840	158	7	tax	tax	NOUN
taxlaw-6840	158	8	rates	rate	NOUN
taxlaw-6840	158	9	on	on	ADP
taxlaw-6840	158	10	one	one	NUM
taxlaw-6840	158	11	type	type	NOUN
taxlaw-6840	158	12	of	of	ADP
taxlaw-6840	158	13	income	income	NOUN
taxlaw-6840	158	14	without	without	ADP
taxlaw-6840	158	15	considering	consider	VERB
taxlaw-6840	158	16	the	the	DET
taxlaw-6840	158	17	tax	tax	NOUN
taxlaw-6840	158	18	avoidance	avoidance	NOUN
taxlaw-6840	158	19	response	response	NOUN
taxlaw-6840	158	20	,	,	PUNCT
taxlaw-6840	158	21	since	since	SCONJ
taxlaw-6840	158	22	wealthy	wealthy	ADJ
taxlaw-6840	158	23	taxpayers	taxpayer	NOUN
taxlaw-6840	158	24	are	be	AUX
taxlaw-6840	158	25	adept	adept	ADJ
taxlaw-6840	158	26	at	at	ADP
taxlaw-6840	158	27	rearranging	rearrange	VERB
taxlaw-6840	158	28	their	their	PRON
taxlaw-6840	158	29	economic	economic	ADJ
taxlaw-6840	158	30	affairs	affair	NOUN
taxlaw-6840	158	31	to	to	PART
taxlaw-6840	158	32	minimize	minimize	VERB
taxlaw-6840	158	33	tax	tax	NOUN
taxlaw-6840	158	34	burdens	burden	NOUN
taxlaw-6840	158	35	.	.	PUNCT
taxlaw-6840	159	1	by	by	ADP
taxlaw-6840	159	2	focusing	focus	VERB
taxlaw-6840	159	3	on	on	ADP
taxlaw-6840	159	4	harmonizing	harmonize	VERB
taxlaw-6840	159	5	the	the	DET
taxlaw-6840	159	6	disparate	disparate	ADJ
taxlaw-6840	159	7	tax	tax	NOUN
taxlaw-6840	159	8	treatment	treatment	NOUN
taxlaw-6840	159	9	of	of	ADP
taxlaw-6840	159	10	different	different	ADJ
taxlaw-6840	159	11	forms	form	NOUN
taxlaw-6840	159	12	of	of	ADP
taxlaw-6840	159	13	income	income	NOUN
taxlaw-6840	159	14	,	,	PUNCT
taxlaw-6840	159	15	more	more	ADJ
taxlaw-6840	159	16	revenue	revenue	NOUN
taxlaw-6840	159	17	can	can	AUX
taxlaw-6840	159	18	be	be	AUX
taxlaw-6840	159	19	raised	raise	VERB
taxlaw-6840	159	20	at	at	ADP
taxlaw-6840	159	21	reasonable	reasonable	ADJ
taxlaw-6840	159	22	,	,	PUNCT
taxlaw-6840	159	23	uniform	uniform	ADJ
taxlaw-6840	159	24	tax	tax	NOUN
taxlaw-6840	159	25	rates	rate	NOUN
taxlaw-6840	159	26	.	.	PUNCT
taxlaw-6840	160	1	28	28	NUM
taxlaw-6840	160	2	see	see	VERB
taxlaw-6840	160	3	tax	tax	NOUN
taxlaw-6840	160	4	policy	policy	NOUN
taxlaw-6840	160	5	center	center	NOUN
taxlaw-6840	160	6	,	,	PUNCT
taxlaw-6840	160	7	distributional	distributional	ADJ
taxlaw-6840	160	8	analysis	analysis	NOUN
taxlaw-6840	160	9	of	of	ADP
taxlaw-6840	160	10	the	the	DET
taxlaw-6840	160	11	conference	conference	NOUN
taxlaw-6840	160	12	agreement	agreement	NOUN
taxlaw-6840	160	13	for	for	ADP
taxlaw-6840	160	14	the	the	DET
taxlaw-6840	160	15	tax	tax	NOUN
taxlaw-6840	160	16	cuts	cut	NOUN
taxlaw-6840	160	17	and	and	CCONJ
taxlaw-6840	160	18	jobs	job	NOUN
taxlaw-6840	160	19	act	act	NOUN
taxlaw-6840	160	20	(	(	PUNCT
taxlaw-6840	160	21	2017	2017	NUM
taxlaw-6840	160	22	)	)	PUNCT
taxlaw-6840	160	23	,	,	PUNCT
taxlaw-6840	160	24	available	available	ADJ
taxlaw-6840	160	25	at	at	ADP
taxlaw-6840	160	26	https://www.taxpolicycenter.org/sites/default/files/publication/150816/2001641_distributional_analysis_of_the_conf	https://www.taxpolicycenter.org/sites/default/files/publication/150816/2001641_distributional_analysis_of_the_conf	PROPN
taxlaw-6840	160	27	erence_agreement_for_the_tax_cuts_and_jobs_act_0.pdf	erence_agreement_for_the_tax_cuts_and_jobs_act_0.pdf	PROPN
taxlaw-6840	161	1	[	[	X
taxlaw-6840	161	2	https://perma.cc/tfv2-mzgs	https://perma.cc/tfv2-mzgs	PROPN
taxlaw-6840	161	3	]	]	PUNCT
taxlaw-6840	161	4	.	.	PUNCT
taxlaw-6840	162	1	the	the	DET
taxlaw-6840	162	2	numbers	number	NOUN
taxlaw-6840	162	3	are	be	AUX
taxlaw-6840	162	4	unchanged	unchanged	ADJ
taxlaw-6840	162	5	;	;	PUNCT
taxlaw-6840	162	6	see	see	VERB
taxlaw-6840	162	7	gale	gale	NOUN
taxlaw-6840	162	8	et	et	PROPN
taxlaw-6840	162	9	al	al	PROPN
taxlaw-6840	162	10	.	.	PROPN
taxlaw-6840	162	11	,	,	PUNCT
taxlaw-6840	162	12	supra	supra	PROPN
taxlaw-6840	162	13	note	note	PROPN
taxlaw-6840	162	14	8	8	NUM
taxlaw-6840	162	15	.	.	NOUN
taxlaw-6840	162	16	2020	2020	NUM
taxlaw-6840	162	17	]	]	PUNCT
taxlaw-6840	162	18	fixing	fix	VERB
taxlaw-6840	162	19	five	five	NUM
taxlaw-6840	162	20	flaws	flaw	NOUN
taxlaw-6840	162	21	of	of	ADP
taxlaw-6840	162	22	the	the	DET
taxlaw-6840	162	23	tax	tax	NOUN
taxlaw-6840	162	24	cuts	cut	NOUN
taxlaw-6840	162	25	and	and	CCONJ
taxlaw-6840	162	26	jobs	job	NOUN
taxlaw-6840	162	27	act	act	VERB
taxlaw-6840	162	28	41	41	NUM
taxlaw-6840	162	29	figure	figure	NOUN
taxlaw-6840	162	30	4	4	NUM
taxlaw-6840	162	31	:	:	PUNCT
taxlaw-6840	162	32	changes	change	NOUN
taxlaw-6840	162	33	in	in	ADP
taxlaw-6840	162	34	after	after	ADP
taxlaw-6840	162	35	-	-	PUNCT
taxlaw-6840	162	36	tax	tax	NOUN
taxlaw-6840	162	37	income	income	NOUN
taxlaw-6840	162	38	due	due	ADP
taxlaw-6840	162	39	to	to	ADP
taxlaw-6840	162	40	the	the	DET
taxlaw-6840	162	41	tcja	tcja	NOUN
taxlaw-6840	162	42	,	,	PUNCT
taxlaw-6840	162	43	in	in	ADP
taxlaw-6840	162	44	percent	percent	NOUN
taxlaw-6840	162	45	,	,	PUNCT
taxlaw-6840	162	46	by	by	ADP
taxlaw-6840	162	47	quintile29	quintile29	ADJ
taxlaw-6840	162	48	due	due	ADP
taxlaw-6840	162	49	to	to	ADP
taxlaw-6840	162	50	the	the	DET
taxlaw-6840	162	51	income	income	NOUN
taxlaw-6840	162	52	differences	difference	NOUN
taxlaw-6840	162	53	across	across	ADP
taxlaw-6840	162	54	groups	group	NOUN
taxlaw-6840	162	55	,	,	PUNCT
taxlaw-6840	162	56	the	the	DET
taxlaw-6840	162	57	dollar	dollar	NOUN
taxlaw-6840	162	58	differences	difference	NOUN
taxlaw-6840	162	59	are	be	AUX
taxlaw-6840	162	60	more	more	ADV
taxlaw-6840	162	61	dramatic	dramatic	ADJ
taxlaw-6840	162	62	.	.	PUNCT
taxlaw-6840	163	1	table	table	NOUN
taxlaw-6840	163	2	2	2	NUM
taxlaw-6840	163	3	shows	show	VERB
taxlaw-6840	163	4	the	the	DET
taxlaw-6840	163	5	changes	change	NOUN
taxlaw-6840	163	6	in	in	ADP
taxlaw-6840	163	7	tax	tax	NOUN
taxlaw-6840	163	8	payments	payment	NOUN
taxlaw-6840	163	9	in	in	ADP
taxlaw-6840	163	10	the	the	DET
taxlaw-6840	163	11	two	two	NUM
taxlaw-6840	163	12	years	year	NOUN
taxlaw-6840	163	13	2018	2018	NUM
taxlaw-6840	163	14	and	and	CCONJ
taxlaw-6840	163	15	2027	2027	NUM
taxlaw-6840	163	16	.	.	PUNCT
taxlaw-6840	164	1	for	for	ADP
taxlaw-6840	164	2	the	the	DET
taxlaw-6840	164	3	bottom	bottom	ADJ
taxlaw-6840	164	4	80	80	NUM
taxlaw-6840	164	5	%	%	NOUN
taxlaw-6840	164	6	of	of	ADP
taxlaw-6840	164	7	the	the	DET
taxlaw-6840	164	8	population	population	NOUN
taxlaw-6840	164	9	the	the	DET
taxlaw-6840	164	10	tax	tax	NOUN
taxlaw-6840	164	11	cut	cut	NOUN
taxlaw-6840	164	12	averages	average	VERB
taxlaw-6840	164	13	$	$	SYM
taxlaw-6840	164	14	795	795	NUM
taxlaw-6840	164	15	in	in	ADP
taxlaw-6840	164	16	2018	2018	NUM
taxlaw-6840	164	17	and	and	CCONJ
taxlaw-6840	164	18	becomes	become	VERB
taxlaw-6840	164	19	a	a	DET
taxlaw-6840	164	20	small	small	ADJ
taxlaw-6840	164	21	tax	tax	NOUN
taxlaw-6840	164	22	increase	increase	NOUN
taxlaw-6840	164	23	(	(	PUNCT
taxlaw-6840	164	24	$	$	SYM
taxlaw-6840	164	25	15	15	NUM
taxlaw-6840	164	26	)	)	PUNCT
taxlaw-6840	164	27	by	by	ADP
taxlaw-6840	164	28	2027	2027	NUM
taxlaw-6840	164	29	,	,	PUNCT
taxlaw-6840	164	30	whereas	whereas	SCONJ
taxlaw-6840	164	31	the	the	DET
taxlaw-6840	164	32	top	top	ADJ
taxlaw-6840	164	33	1	1	NUM
taxlaw-6840	164	34	%	%	NOUN
taxlaw-6840	164	35	get	get	VERB
taxlaw-6840	164	36	tens	ten	NOUN
taxlaw-6840	164	37	of	of	ADP
taxlaw-6840	164	38	thousands	thousand	NOUN
taxlaw-6840	164	39	of	of	ADP
taxlaw-6840	164	40	dollars	dollar	NOUN
taxlaw-6840	164	41	in	in	ADP
taxlaw-6840	164	42	tax	tax	NOUN
taxlaw-6840	164	43	cuts	cut	NOUN
taxlaw-6840	164	44	in	in	ADP
taxlaw-6840	164	45	both	both	DET
taxlaw-6840	164	46	periods	period	NOUN
taxlaw-6840	164	47	.	.	PUNCT
taxlaw-6840	164	48	table	table	NOUN
taxlaw-6840	164	49	2	2	NUM
taxlaw-6840	164	50	:	:	PUNCT
taxlaw-6840	164	51	changes	change	NOUN
taxlaw-6840	164	52	in	in	ADP
taxlaw-6840	164	53	tax	tax	NOUN
taxlaw-6840	164	54	payments	payment	NOUN
taxlaw-6840	164	55	,	,	PUNCT
taxlaw-6840	164	56	2018	2018	NUM
taxlaw-6840	164	57	and	and	CCONJ
taxlaw-6840	164	58	202730	202730	NUM
taxlaw-6840	164	59	2018	2018	NUM
taxlaw-6840	164	60	2027	2027	NUM
taxlaw-6840	164	61	lowest	low	ADJ
taxlaw-6840	164	62	quintile	quintile	NOUN
taxlaw-6840	164	63	-60	-60	PUNCT
taxlaw-6840	164	64	30	30	NUM
taxlaw-6840	164	65	second	second	ADJ
taxlaw-6840	164	66	quintile	quintile	NOUN
taxlaw-6840	164	67	-380	-380	PROPN
taxlaw-6840	164	68	40	40	NUM
taxlaw-6840	164	69	middle	middle	ADJ
taxlaw-6840	164	70	quintile	quintile	NOUN
taxlaw-6840	165	1	-930	-930	PROPN
taxlaw-6840	165	2	20	20	NUM
taxlaw-6840	165	3	fourth	fourth	ADJ
taxlaw-6840	165	4	quintile	quintile	NOUN
taxlaw-6840	165	5	-1,810	-1,810	INTJ
taxlaw-6840	165	6	-30	-30	PUNCT
taxlaw-6840	165	7	top	top	ADJ
taxlaw-6840	165	8	quintile	quintile	NOUN
taxlaw-6840	165	9	-7,640	-7,640	PROPN
taxlaw-6840	165	10	-1,260	-1,260	ADJ
taxlaw-6840	165	11	top	top	ADJ
taxlaw-6840	165	12	1	1	NUM
taxlaw-6840	165	13	percent	percent	NOUN
taxlaw-6840	165	14	-51,140	-51,140	NOUN
taxlaw-6840	165	15	-20,660	-20,660	PUNCT
taxlaw-6840	165	16	the	the	DET
taxlaw-6840	165	17	jct	jct	PROPN
taxlaw-6840	165	18	has	have	AUX
taxlaw-6840	165	19	also	also	ADV
taxlaw-6840	165	20	done	do	VERB
taxlaw-6840	165	21	distributional	distributional	ADJ
taxlaw-6840	165	22	estimates	estimate	NOUN
taxlaw-6840	165	23	but	but	CCONJ
taxlaw-6840	165	24	these	these	PRON
taxlaw-6840	165	25	are	be	AUX
taxlaw-6840	165	26	more	more	ADV
taxlaw-6840	165	27	difficult	difficult	ADJ
taxlaw-6840	165	28	to	to	PART
taxlaw-6840	165	29	interpret	interpret	VERB
taxlaw-6840	165	30	since	since	SCONJ
taxlaw-6840	165	31	they	they	PRON
taxlaw-6840	165	32	are	be	AUX
taxlaw-6840	165	33	divided	divide	VERB
taxlaw-6840	165	34	by	by	ADP
taxlaw-6840	165	35	income	income	NOUN
taxlaw-6840	165	36	group	group	NOUN
taxlaw-6840	165	37	rather	rather	ADV
taxlaw-6840	165	38	than	than	ADP
taxlaw-6840	165	39	by	by	ADP
taxlaw-6840	165	40	quintile.31	quintile.31	PROPN
taxlaw-6840	165	41	for	for	ADP
taxlaw-6840	165	42	taxpayers	taxpayer	NOUN
taxlaw-6840	165	43	with	with	ADP
taxlaw-6840	165	44	incomes	income	NOUN
taxlaw-6840	165	45	below	below	ADP
taxlaw-6840	165	46	$	$	SYM
taxlaw-6840	165	47	20,000	20,000	NUM
taxlaw-6840	165	48	in	in	ADP
taxlaw-6840	165	49	2019	2019	NUM
taxlaw-6840	165	50	,	,	PUNCT
taxlaw-6840	165	51	tax	tax	NOUN
taxlaw-6840	165	52	cuts	cut	NOUN
taxlaw-6840	165	53	average	average	VERB
taxlaw-6840	165	54	$	$	SYM
taxlaw-6840	165	55	55	55	NUM
taxlaw-6840	165	56	.	.	PUNCT
taxlaw-6840	166	1	for	for	ADP
taxlaw-6840	166	2	taxpayers	taxpayer	NOUN
taxlaw-6840	166	3	with	with	ADP
taxlaw-6840	166	4	incomes	income	NOUN
taxlaw-6840	166	5	above	above	ADP
taxlaw-6840	166	6	$	$	SYM
taxlaw-6840	166	7	500,000	500,000	NUM
taxlaw-6840	166	8	,	,	PUNCT
taxlaw-6840	166	9	tax	tax	NOUN
taxlaw-6840	166	10	cuts	cut	NOUN
taxlaw-6840	166	11	average	average	VERB
taxlaw-6840	166	12	$	$	SYM
taxlaw-6840	166	13	35,370	35,370	NUM
taxlaw-6840	166	14	.	.	PUNCT
taxlaw-6840	167	1	by	by	ADP
taxlaw-6840	167	2	2027	2027	NUM
taxlaw-6840	167	3	,	,	PUNCT
taxlaw-6840	167	4	taxpayers	taxpayer	NOUN
taxlaw-6840	167	5	with	with	ADP
taxlaw-6840	167	6	incomes	income	NOUN
taxlaw-6840	167	7	below	below	ADP
taxlaw-6840	167	8	$	$	SYM
taxlaw-6840	167	9	20,000	20,000	NUM
taxlaw-6840	167	10	pay	pay	VERB
taxlaw-6840	167	11	an	an	DET
taxlaw-6840	167	12	additional	additional	ADJ
taxlaw-6840	167	13	$	$	SYM
taxlaw-6840	167	14	175	175	NUM
taxlaw-6840	167	15	in	in	ADP
taxlaw-6840	167	16	tax	tax	NOUN
taxlaw-6840	167	17	,	,	PUNCT
taxlaw-6840	167	18	while	while	SCONJ
taxlaw-6840	167	19	those	those	PRON
taxlaw-6840	167	20	with	with	ADP
taxlaw-6840	167	21	incomes	income	NOUN
taxlaw-6840	167	22	above	above	ADP
taxlaw-6840	167	23	$	$	SYM
taxlaw-6840	167	24	500,000	500,000	NUM
taxlaw-6840	167	25	still	still	ADV
taxlaw-6840	167	26	receive	receive	VERB
taxlaw-6840	167	27	tax	tax	NOUN
taxlaw-6840	167	28	cuts	cut	NOUN
taxlaw-6840	167	29	of	of	ADP
taxlaw-6840	167	30	$	$	SYM
taxlaw-6840	167	31	6,290	6,290	NUM
taxlaw-6840	167	32	.	.	PUNCT
taxlaw-6840	168	1	regardless	regardless	ADV
taxlaw-6840	168	2	of	of	ADP
taxlaw-6840	168	3	how	how	SCONJ
taxlaw-6840	168	4	you	you	PRON
taxlaw-6840	168	5	cut	cut	VERB
taxlaw-6840	168	6	it	it	PRON
taxlaw-6840	168	7	,	,	PUNCT
taxlaw-6840	168	8	these	these	DET
taxlaw-6840	168	9	tax	tax	NOUN
taxlaw-6840	168	10	cuts	cut	NOUN
taxlaw-6840	168	11	are	be	AUX
taxlaw-6840	168	12	tilted	tilt	VERB
taxlaw-6840	168	13	toward	toward	ADP
taxlaw-6840	168	14	the	the	DET
taxlaw-6840	168	15	top	top	NOUN
taxlaw-6840	168	16	.	.	PUNCT
taxlaw-6840	169	1	one	one	NUM
taxlaw-6840	169	2	source	source	NOUN
taxlaw-6840	169	3	of	of	ADP
taxlaw-6840	169	4	controversy	controversy	NOUN
taxlaw-6840	169	5	surrounding	surround	VERB
taxlaw-6840	169	6	the	the	DET
taxlaw-6840	169	7	distributional	distributional	ADJ
taxlaw-6840	169	8	effects	effect	NOUN
taxlaw-6840	169	9	of	of	ADP
taxlaw-6840	169	10	the	the	DET
taxlaw-6840	169	11	legislation	legislation	NOUN
taxlaw-6840	169	12	concerns	concern	VERB
taxlaw-6840	169	13	the	the	DET
taxlaw-6840	169	14	effects	effect	NOUN
taxlaw-6840	169	15	of	of	ADP
taxlaw-6840	169	16	business	business	NOUN
taxlaw-6840	169	17	tax	tax	NOUN
taxlaw-6840	169	18	cuts	cut	NOUN
taxlaw-6840	169	19	on	on	ADP
taxlaw-6840	169	20	wages	wage	NOUN
taxlaw-6840	169	21	.	.	PUNCT
taxlaw-6840	170	1	the	the	DET
taxlaw-6840	170	2	joint	joint	ADJ
taxlaw-6840	170	3	committee	committee	NOUN
taxlaw-6840	170	4	on	on	ADP
taxlaw-6840	170	5	taxation	taxation	NOUN
taxlaw-6840	170	6	concludes	conclude	VERB
taxlaw-6840	170	7	that	that	SCONJ
taxlaw-6840	170	8	,	,	PUNCT
taxlaw-6840	170	9	in	in	ADP
taxlaw-6840	170	10	the	the	DET
taxlaw-6840	170	11	short	short	ADJ
taxlaw-6840	170	12	run	run	NOUN
taxlaw-6840	170	13	,	,	PUNCT
taxlaw-6840	170	14	100	100	NUM
taxlaw-6840	170	15	%	%	NOUN
taxlaw-6840	170	16	of	of	ADP
taxlaw-6840	170	17	business	business	NOUN
taxlaw-6840	170	18	taxes	taxis	NOUN
taxlaw-6840	170	19	fall	fall	VERB
taxlaw-6840	170	20	on	on	ADP
taxlaw-6840	170	21	owners	owner	NOUN
taxlaw-6840	170	22	of	of	ADP
taxlaw-6840	170	23	capital	capital	NOUN
taxlaw-6840	170	24	,	,	PUNCT
taxlaw-6840	170	25	whereas	whereas	SCONJ
taxlaw-6840	170	26	in	in	ADP
taxlaw-6840	170	27	the	the	DET
taxlaw-6840	170	28	long	long	ADJ
taxlaw-6840	170	29	run	run	NOUN
taxlaw-6840	170	30	75	75	NUM
taxlaw-6840	170	31	%	%	NOUN
taxlaw-6840	170	32	of	of	ADP
taxlaw-6840	170	33	29	29	NUM
taxlaw-6840	170	34	tax	tax	NOUN
taxlaw-6840	170	35	policy	policy	NOUN
taxlaw-6840	170	36	center	center	NOUN
taxlaw-6840	170	37	,	,	PUNCT
taxlaw-6840	170	38	supra	supra	PROPN
taxlaw-6840	170	39	note	note	NOUN
taxlaw-6840	170	40	28	28	NUM
taxlaw-6840	170	41	and	and	CCONJ
taxlaw-6840	170	42	gale	gale	VERB
taxlaw-6840	170	43	et	et	PROPN
taxlaw-6840	170	44	al	al	PROPN
taxlaw-6840	170	45	.	.	PROPN
taxlaw-6840	170	46	,	,	PUNCT
taxlaw-6840	170	47	tax	tax	NOUN
taxlaw-6840	170	48	policy	policy	NOUN
taxlaw-6840	170	49	center	center	NOUN
taxlaw-6840	170	50	,	,	PUNCT
taxlaw-6840	170	51	supra	supra	PROPN
taxlaw-6840	170	52	note	note	NOUN
taxlaw-6840	170	53	8	8	NUM
taxlaw-6840	170	54	.	.	SYM
taxlaw-6840	170	55	30	30	NUM
taxlaw-6840	170	56	gale	gale	NOUN
taxlaw-6840	170	57	et	et	PROPN
taxlaw-6840	170	58	al	al	PROPN
taxlaw-6840	170	59	.	.	PROPN
taxlaw-6840	170	60	,	,	PUNCT
taxlaw-6840	170	61	tax	tax	NOUN
taxlaw-6840	170	62	policy	policy	NOUN
taxlaw-6840	170	63	center	center	NOUN
taxlaw-6840	170	64	,	,	PUNCT
taxlaw-6840	170	65	supra	supra	PROPN
taxlaw-6840	170	66	note	note	NOUN
taxlaw-6840	170	67	8	8	NUM
taxlaw-6840	170	68	.	.	SYM
taxlaw-6840	170	69	31	31	NUM
taxlaw-6840	170	70	see	see	VERB
taxlaw-6840	170	71	staff	staff	NOUN
taxlaw-6840	170	72	of	of	ADP
taxlaw-6840	170	73	the	the	DET
taxlaw-6840	170	74	joint	joint	ADJ
taxlaw-6840	170	75	comm	comm	NOUN
taxlaw-6840	170	76	on	on	ADP
taxlaw-6840	170	77	tax’n	tax’n	NUM
taxlaw-6840	170	78	,	,	PUNCT
taxlaw-6840	170	79	115th	115th	ADJ
taxlaw-6840	170	80	cong	cong	NOUN
taxlaw-6840	170	81	.	.	PROPN
taxlaw-6840	171	1	,	,	PUNCT
taxlaw-6840	171	2	distributional	distributional	ADJ
taxlaw-6840	171	3	effects	effect	NOUN
taxlaw-6840	171	4	of	of	ADP
taxlaw-6840	171	5	the	the	DET
taxlaw-6840	171	6	conference	conference	NOUN
taxlaw-6840	171	7	agreement	agreement	NOUN
taxlaw-6840	171	8	for	for	ADP
taxlaw-6840	171	9	h.r.1	h.r.1	NOUN
taxlaw-6840	171	10	,	,	PUNCT
taxlaw-6840	171	11	the	the	DET
taxlaw-6840	171	12	“	"	PUNCT
taxlaw-6840	171	13	tax	tax	NOUN
taxlaw-6840	171	14	cuts	cut	NOUN
taxlaw-6840	171	15	and	and	CCONJ
taxlaw-6840	171	16	jobs	job	NOUN
taxlaw-6840	171	17	act	act	PROPN
taxlaw-6840	171	18	”	"	PUNCT
taxlaw-6840	171	19	(	(	PUNCT
taxlaw-6840	171	20	2017	2017	NUM
taxlaw-6840	171	21	)	)	PUNCT
taxlaw-6840	171	22	.	.	PUNCT
taxlaw-6840	172	1	the	the	DET
taxlaw-6840	172	2	same	same	ADJ
taxlaw-6840	172	3	numbers	number	NOUN
taxlaw-6840	172	4	are	be	AUX
taxlaw-6840	172	5	also	also	ADV
taxlaw-6840	172	6	reported	report	VERB
taxlaw-6840	172	7	more	more	ADV
taxlaw-6840	172	8	recently	recently	ADV
taxlaw-6840	172	9	in	in	ADP
taxlaw-6840	172	10	staff	staff	NOUN
taxlaw-6840	172	11	of	of	ADP
taxlaw-6840	172	12	the	the	DET
taxlaw-6840	172	13	joint	joint	ADJ
taxlaw-6840	172	14	comm	comm	NOUN
taxlaw-6840	172	15	on	on	ADP
taxlaw-6840	172	16	tax’n	tax’n	NUM
taxlaw-6840	172	17	,	,	PUNCT
taxlaw-6840	172	18	116th	116th	PROPN
taxlaw-6840	172	19	cong	cong	NOUN
taxlaw-6840	172	20	.	.	PROPN
taxlaw-6840	173	1	,	,	PUNCT
taxlaw-6840	173	2	distributional	distributional	ADJ
taxlaw-6840	173	3	effects	effect	NOUN
taxlaw-6840	173	4	of	of	ADP
taxlaw-6840	173	5	public	public	ADJ
taxlaw-6840	173	6	law	law	NOUN
taxlaw-6840	173	7	115	115	NUM
taxlaw-6840	173	8	-	-	SYM
taxlaw-6840	173	9	97	97	NUM
taxlaw-6840	173	10	(	(	PUNCT
taxlaw-6840	173	11	2019	2019	NUM
taxlaw-6840	173	12	)	)	PUNCT
taxlaw-6840	173	13	.	.	PUNCT
taxlaw-6840	174	1	-0.5	-0.5	X
taxlaw-6840	174	2	0	0	NUM
taxlaw-6840	174	3	0.5	0.5	NUM
taxlaw-6840	174	4	1	1	NUM
taxlaw-6840	174	5	1.5	1.5	NUM
taxlaw-6840	174	6	2	2	NUM
taxlaw-6840	174	7	2.5	2.5	NUM
taxlaw-6840	174	8	3	3	NUM
taxlaw-6840	174	9	3.5	3.5	NUM
taxlaw-6840	174	10	4	4	NUM
taxlaw-6840	174	11	lowest	low	ADJ
taxlaw-6840	174	12	quintile	quintile	NOUN
taxlaw-6840	174	13	second	second	ADJ
taxlaw-6840	174	14	middle	middle	PROPN
taxlaw-6840	174	15	fourth	fourth	ADJ
taxlaw-6840	174	16	top	top	ADJ
taxlaw-6840	174	17	quintile	quintile	NOUN
taxlaw-6840	174	18	top	top	ADJ
taxlaw-6840	174	19	1	1	NUM
taxlaw-6840	174	20	percent	percent	NOUN
taxlaw-6840	174	21	pe	pe	PROPN
taxlaw-6840	174	22	rc	rc	PROPN
taxlaw-6840	174	23	en	en	X
taxlaw-6840	174	24	t	t	PROPN
taxlaw-6840	174	25	c	c	PROPN
taxlaw-6840	174	26	ha	ha	INTJ
taxlaw-6840	174	27	ng	ng	PROPN
taxlaw-6840	174	28	e	e	PROPN
taxlaw-6840	174	29	in	in	ADP
taxlaw-6840	174	30	a	a	DET
taxlaw-6840	174	31	ft	ft	NOUN
taxlaw-6840	174	32	er	er	INTJ
taxlaw-6840	174	33	-t	-t	NOUN
taxlaw-6840	174	34	ax	ax	NOUN
taxlaw-6840	174	35	in	in	ADP
taxlaw-6840	174	36	co	co	NOUN
taxlaw-6840	174	37	m	m	PROPN
taxlaw-6840	174	38	e	e	NOUN
taxlaw-6840	174	39	2019	2019	NUM
taxlaw-6840	174	40	2027	2027	NUM
taxlaw-6840	174	41	[	[	X
taxlaw-6840	174	42	vol	vol	NOUN
taxlaw-6840	174	43	.	.	PUNCT
taxlaw-6840	174	44	11:2	11:2	NUM
taxlaw-6840	174	45	columbia	columbia	PROPN
taxlaw-6840	174	46	journal	journal	PROPN
taxlaw-6840	174	47	of	of	ADP
taxlaw-6840	174	48	tax	tax	NOUN
taxlaw-6840	174	49	law	law	NOUN
taxlaw-6840	174	50	42	42	NUM
taxlaw-6840	174	51	corporate	corporate	ADJ
taxlaw-6840	174	52	income	income	NOUN
taxlaw-6840	174	53	taxes	taxis	NOUN
taxlaw-6840	174	54	and	and	CCONJ
taxlaw-6840	174	55	95	95	NUM
taxlaw-6840	174	56	%	%	NOUN
taxlaw-6840	174	57	of	of	ADP
taxlaw-6840	174	58	pass	pass	NOUN
taxlaw-6840	174	59	-	-	PUNCT
taxlaw-6840	174	60	through	through	ADP
taxlaw-6840	174	61	business	business	NOUN
taxlaw-6840	174	62	taxes	taxis	NOUN
taxlaw-6840	174	63	fall	fall	VERB
taxlaw-6840	174	64	on	on	ADP
taxlaw-6840	174	65	owners	owner	NOUN
taxlaw-6840	174	66	of	of	ADP
taxlaw-6840	174	67	capital.32	capital.32	PROPN
taxlaw-6840	174	68	the	the	DET
taxlaw-6840	174	69	tax	tax	NOUN
taxlaw-6840	174	70	policy	policy	NOUN
taxlaw-6840	174	71	center	center	NOUN
taxlaw-6840	174	72	assigns	assign	VERB
taxlaw-6840	174	73	20	20	NUM
taxlaw-6840	174	74	%	%	NOUN
taxlaw-6840	174	75	of	of	ADP
taxlaw-6840	174	76	the	the	DET
taxlaw-6840	174	77	burden	burden	NOUN
taxlaw-6840	174	78	to	to	ADP
taxlaw-6840	174	79	labor	labor	NOUN
taxlaw-6840	174	80	,	,	PUNCT
taxlaw-6840	174	81	20	20	NUM
taxlaw-6840	174	82	%	%	NOUN
taxlaw-6840	174	83	to	to	ADP
taxlaw-6840	174	84	capital	capital	NOUN
taxlaw-6840	174	85	(	(	PUNCT
taxlaw-6840	174	86	normal	normal	ADJ
taxlaw-6840	174	87	returns	return	NOUN
taxlaw-6840	174	88	)	)	PUNCT
taxlaw-6840	174	89	,	,	PUNCT
taxlaw-6840	174	90	and	and	CCONJ
taxlaw-6840	174	91	60	60	NUM
taxlaw-6840	174	92	%	%	NOUN
taxlaw-6840	174	93	to	to	ADP
taxlaw-6840	174	94	shareholders	shareholder	NOUN
taxlaw-6840	174	95	,	,	PUNCT
taxlaw-6840	174	96	due	due	ADP
taxlaw-6840	174	97	to	to	ADP
taxlaw-6840	174	98	supernormal	supernormal	ADJ
taxlaw-6840	174	99	returns	return	NOUN
taxlaw-6840	174	100	on	on	ADP
taxlaw-6840	174	101	capital.33	capital.33	ADJ
taxlaw-6840	174	102	other	other	ADJ
taxlaw-6840	174	103	mainstream	mainstream	NOUN
taxlaw-6840	174	104	models	model	NOUN
taxlaw-6840	174	105	,	,	PUNCT
taxlaw-6840	174	106	including	include	VERB
taxlaw-6840	174	107	those	those	PRON
taxlaw-6840	174	108	of	of	ADP
taxlaw-6840	174	109	the	the	DET
taxlaw-6840	174	110	congressional	congressional	ADJ
taxlaw-6840	174	111	budget	budget	NOUN
taxlaw-6840	174	112	office	office	NOUN
taxlaw-6840	174	113	and	and	CCONJ
taxlaw-6840	174	114	the	the	DET
taxlaw-6840	174	115	u.s	u.s	PROPN
taxlaw-6840	174	116	.	.	PROPN
taxlaw-6840	174	117	treasury	treasury	PROPN
taxlaw-6840	174	118	,	,	PUNCT
taxlaw-6840	174	119	also	also	ADV
taxlaw-6840	174	120	conclude	conclude	VERB
taxlaw-6840	174	121	that	that	SCONJ
taxlaw-6840	174	122	the	the	DET
taxlaw-6840	174	123	corporate	corporate	ADJ
taxlaw-6840	174	124	tax	tax	NOUN
taxlaw-6840	174	125	mostly	mostly	ADV
taxlaw-6840	174	126	falls	fall	VERB
taxlaw-6840	174	127	on	on	ADP
taxlaw-6840	174	128	capital	capital	NOUN
taxlaw-6840	174	129	or	or	CCONJ
taxlaw-6840	174	130	shareholders	shareholder	NOUN
taxlaw-6840	174	131	,	,	PUNCT
taxlaw-6840	174	132	with	with	ADP
taxlaw-6840	174	133	workers	worker	NOUN
taxlaw-6840	174	134	only	only	ADV
taxlaw-6840	174	135	bearing	bear	VERB
taxlaw-6840	174	136	a	a	DET
taxlaw-6840	174	137	small	small	ADJ
taxlaw-6840	174	138	minority	minority	NOUN
taxlaw-6840	174	139	of	of	ADP
taxlaw-6840	174	140	the	the	DET
taxlaw-6840	174	141	tax.34	tax.34	NOUN
taxlaw-6840	174	142	nonetheless	nonetheless	ADV
taxlaw-6840	174	143	,	,	PUNCT
taxlaw-6840	174	144	administration	administration	NOUN
taxlaw-6840	174	145	economists	economist	NOUN
taxlaw-6840	174	146	have	have	AUX
taxlaw-6840	174	147	persisted	persist	VERB
taxlaw-6840	174	148	in	in	ADP
taxlaw-6840	174	149	a	a	DET
taxlaw-6840	174	150	much	much	ADV
taxlaw-6840	174	151	more	more	ADJ
taxlaw-6840	174	152	rosy	rosy	ADJ
taxlaw-6840	174	153	outlook	outlook	NOUN
taxlaw-6840	174	154	for	for	ADP
taxlaw-6840	174	155	workers	worker	NOUN
taxlaw-6840	174	156	from	from	ADP
taxlaw-6840	174	157	the	the	DET
taxlaw-6840	174	158	corporate	corporate	ADJ
taxlaw-6840	174	159	tax	tax	NOUN
taxlaw-6840	174	160	cuts	cut	NOUN
taxlaw-6840	174	161	,	,	PUNCT
taxlaw-6840	174	162	implying	imply	VERB
taxlaw-6840	174	163	that	that	SCONJ
taxlaw-6840	174	164	they	they	PRON
taxlaw-6840	174	165	could	could	AUX
taxlaw-6840	174	166	even	even	ADV
taxlaw-6840	174	167	see	see	VERB
taxlaw-6840	174	168	wage	wage	NOUN
taxlaw-6840	174	169	gains	gain	NOUN
taxlaw-6840	174	170	as	as	ADV
taxlaw-6840	174	171	high	high	ADJ
taxlaw-6840	174	172	as	as	ADP
taxlaw-6840	174	173	$	$	SYM
taxlaw-6840	174	174	4,000	4,000	NUM
taxlaw-6840	174	175	to	to	PART
taxlaw-6840	174	176	$	$	SYM
taxlaw-6840	174	177	9,000	9,000	NUM
taxlaw-6840	174	178	as	as	ADP
taxlaw-6840	174	179	a	a	DET
taxlaw-6840	174	180	result.35	result.35	NOUN
taxlaw-6840	174	181	there	there	PRON
taxlaw-6840	174	182	are	be	VERB
taxlaw-6840	174	183	two	two	NUM
taxlaw-6840	174	184	mechanisms	mechanism	NOUN
taxlaw-6840	174	185	that	that	PRON
taxlaw-6840	174	186	could	could	AUX
taxlaw-6840	174	187	result	result	VERB
taxlaw-6840	174	188	in	in	ADP
taxlaw-6840	174	189	labor	labor	NOUN
taxlaw-6840	174	190	receiving	receive	VERB
taxlaw-6840	174	191	benefits	benefit	NOUN
taxlaw-6840	174	192	from	from	ADP
taxlaw-6840	174	193	business	business	NOUN
taxlaw-6840	174	194	tax	tax	NOUN
taxlaw-6840	174	195	cuts	cut	NOUN
taxlaw-6840	174	196	.	.	PUNCT
taxlaw-6840	175	1	first	first	ADV
taxlaw-6840	175	2	,	,	PUNCT
taxlaw-6840	175	3	companies	company	NOUN
taxlaw-6840	175	4	with	with	ADP
taxlaw-6840	175	5	excess	excess	ADJ
taxlaw-6840	175	6	profits	profit	NOUN
taxlaw-6840	175	7	may	may	AUX
taxlaw-6840	175	8	choose	choose	VERB
taxlaw-6840	175	9	to	to	PART
taxlaw-6840	175	10	share	share	VERB
taxlaw-6840	175	11	the	the	DET
taxlaw-6840	175	12	tax	tax	NOUN
taxlaw-6840	175	13	windfall	windfall	NOUN
taxlaw-6840	175	14	with	with	ADP
taxlaw-6840	175	15	their	their	PRON
taxlaw-6840	175	16	workers	worker	NOUN
taxlaw-6840	175	17	.	.	PUNCT
taxlaw-6840	176	1	there	there	PRON
taxlaw-6840	176	2	is	be	VERB
taxlaw-6840	176	3	some	some	DET
taxlaw-6840	176	4	evidence	evidence	NOUN
taxlaw-6840	176	5	of	of	ADP
taxlaw-6840	176	6	this	this	DET
taxlaw-6840	176	7	mechanism	mechanism	NOUN
taxlaw-6840	176	8	in	in	ADP
taxlaw-6840	176	9	the	the	DET
taxlaw-6840	176	10	european	european	ADJ
taxlaw-6840	176	11	context	context	NOUN
taxlaw-6840	176	12	,	,	PUNCT
taxlaw-6840	176	13	particularly	particularly	ADV
taxlaw-6840	176	14	using	use	VERB
taxlaw-6840	176	15	german	german	ADJ
taxlaw-6840	176	16	data	datum	NOUN
taxlaw-6840	176	17	,	,	PUNCT
taxlaw-6840	176	18	but	but	CCONJ
taxlaw-6840	176	19	of	of	ADP
taxlaw-6840	176	20	course	course	NOUN
taxlaw-6840	176	21	labor	labor	NOUN
taxlaw-6840	176	22	market	market	NOUN
taxlaw-6840	176	23	institutions	institution	NOUN
taxlaw-6840	176	24	are	be	AUX
taxlaw-6840	176	25	quite	quite	ADV
taxlaw-6840	176	26	different	different	ADJ
taxlaw-6840	176	27	in	in	ADP
taxlaw-6840	176	28	germany	germany	PROPN
taxlaw-6840	176	29	than	than	ADP
taxlaw-6840	176	30	in	in	ADP
taxlaw-6840	176	31	the	the	DET
taxlaw-6840	176	32	united	united	PROPN
taxlaw-6840	176	33	states	states	PROPN
taxlaw-6840	176	34	,	,	PUNCT
taxlaw-6840	176	35	as	as	SCONJ
taxlaw-6840	176	36	there	there	PRON
taxlaw-6840	176	37	is	be	VERB
taxlaw-6840	176	38	a	a	DET
taxlaw-6840	176	39	stronger	strong	ADJ
taxlaw-6840	176	40	role	role	NOUN
taxlaw-6840	176	41	for	for	ADP
taxlaw-6840	176	42	labor	labor	NOUN
taxlaw-6840	176	43	in	in	ADP
taxlaw-6840	176	44	business	business	NOUN
taxlaw-6840	176	45	decisions.36	decisions.36	NOUN
taxlaw-6840	176	46	further	far	ADV
taxlaw-6840	176	47	,	,	PUNCT
taxlaw-6840	176	48	this	this	DET
taxlaw-6840	176	49	mechanism	mechanism	NOUN
taxlaw-6840	176	50	should	should	AUX
taxlaw-6840	176	51	result	result	VERB
taxlaw-6840	176	52	in	in	ADP
taxlaw-6840	176	53	nearly	nearly	ADV
taxlaw-6840	176	54	immediate	immediate	ADJ
taxlaw-6840	176	55	gains	gain	NOUN
taxlaw-6840	176	56	in	in	ADP
taxlaw-6840	176	57	wages	wage	NOUN
taxlaw-6840	176	58	from	from	ADP
taxlaw-6840	176	59	the	the	DET
taxlaw-6840	176	60	business	business	NOUN
taxlaw-6840	176	61	tax	tax	NOUN
taxlaw-6840	176	62	cuts	cut	NOUN
taxlaw-6840	176	63	,	,	PUNCT
taxlaw-6840	176	64	yet	yet	CCONJ
taxlaw-6840	176	65	early	early	ADJ
taxlaw-6840	176	66	evidence	evidence	NOUN
taxlaw-6840	176	67	shows	show	VERB
taxlaw-6840	176	68	little	little	ADJ
taxlaw-6840	176	69	changes	change	NOUN
taxlaw-6840	176	70	in	in	ADP
taxlaw-6840	176	71	wages	wage	NOUN
taxlaw-6840	176	72	in	in	ADP
taxlaw-6840	176	73	the	the	DET
taxlaw-6840	176	74	early	early	ADJ
taxlaw-6840	176	75	data	data	NOUN
taxlaw-6840	176	76	post	post	NOUN
taxlaw-6840	176	77	-	-	NOUN
taxlaw-6840	176	78	tcja	tcja	ADJ
taxlaw-6840	176	79	.	.	PUNCT
taxlaw-6840	177	1	a	a	DET
taxlaw-6840	177	2	second	second	ADJ
taxlaw-6840	177	3	mechanism	mechanism	NOUN
taxlaw-6840	177	4	would	would	AUX
taxlaw-6840	177	5	take	take	VERB
taxlaw-6840	177	6	more	more	ADJ
taxlaw-6840	177	7	time	time	NOUN
taxlaw-6840	177	8	to	to	PART
taxlaw-6840	177	9	assess	assess	VERB
taxlaw-6840	177	10	.	.	PUNCT
taxlaw-6840	178	1	this	this	DET
taxlaw-6840	178	2	mechanism	mechanism	NOUN
taxlaw-6840	178	3	relies	rely	VERB
taxlaw-6840	178	4	on	on	ADP
taxlaw-6840	178	5	the	the	DET
taxlaw-6840	178	6	general	general	ADJ
taxlaw-6840	178	7	equilibrium	equilibrium	NOUN
taxlaw-6840	178	8	models	model	NOUN
taxlaw-6840	178	9	of	of	ADP
taxlaw-6840	178	10	corporate	corporate	ADJ
taxlaw-6840	178	11	tax	tax	NOUN
taxlaw-6840	178	12	incidence	incidence	NOUN
taxlaw-6840	178	13	in	in	ADP
taxlaw-6840	178	14	an	an	DET
taxlaw-6840	178	15	open	open	ADJ
taxlaw-6840	178	16	economy	economy	NOUN
taxlaw-6840	178	17	,	,	PUNCT
taxlaw-6840	178	18	which	which	PRON
taxlaw-6840	178	19	allow	allow	VERB
taxlaw-6840	178	20	labor	labor	NOUN
taxlaw-6840	178	21	to	to	PART
taxlaw-6840	178	22	benefit	benefit	VERB
taxlaw-6840	178	23	from	from	ADP
taxlaw-6840	178	24	corporate	corporate	ADJ
taxlaw-6840	178	25	tax	tax	NOUN
taxlaw-6840	178	26	cuts	cut	NOUN
taxlaw-6840	178	27	if	if	SCONJ
taxlaw-6840	178	28	those	those	DET
taxlaw-6840	178	29	tax	tax	NOUN
taxlaw-6840	178	30	cuts	cut	NOUN
taxlaw-6840	178	31	result	result	VERB
taxlaw-6840	178	32	in	in	ADP
taxlaw-6840	178	33	increased	increased	ADJ
taxlaw-6840	178	34	domestic	domestic	ADJ
taxlaw-6840	178	35	investment	investment	NOUN
taxlaw-6840	178	36	,	,	PUNCT
taxlaw-6840	178	37	which	which	PRON
taxlaw-6840	178	38	raises	raise	VERB
taxlaw-6840	178	39	the	the	DET
taxlaw-6840	178	40	marginal	marginal	ADJ
taxlaw-6840	178	41	productivity	productivity	NOUN
taxlaw-6840	178	42	of	of	ADP
taxlaw-6840	178	43	workers	worker	NOUN
taxlaw-6840	178	44	,	,	PUNCT
taxlaw-6840	178	45	and	and	CCONJ
taxlaw-6840	178	46	then	then	ADV
taxlaw-6840	178	47	results	result	VERB
taxlaw-6840	178	48	in	in	ADP
taxlaw-6840	178	49	higher	high	ADJ
taxlaw-6840	178	50	wages	wage	NOUN
taxlaw-6840	178	51	.	.	PUNCT
taxlaw-6840	179	1	unfortunately	unfortunately	ADV
taxlaw-6840	179	2	,	,	PUNCT
taxlaw-6840	179	3	careful	careful	ADJ
taxlaw-6840	179	4	crosscountry	crosscountry	PROPN
taxlaw-6840	179	5	analyses	analysis	NOUN
taxlaw-6840	179	6	of	of	ADP
taxlaw-6840	179	7	these	these	DET
taxlaw-6840	179	8	mechanisms	mechanism	NOUN
taxlaw-6840	179	9	have	have	AUX
taxlaw-6840	179	10	failed	fail	VERB
taxlaw-6840	179	11	to	to	PART
taxlaw-6840	179	12	reveal	reveal	VERB
taxlaw-6840	179	13	clear	clear	ADJ
taxlaw-6840	179	14	evidence	evidence	NOUN
taxlaw-6840	179	15	in	in	ADP
taxlaw-6840	179	16	support	support	NOUN
taxlaw-6840	179	17	of	of	ADP
taxlaw-6840	179	18	higher	high	ADJ
taxlaw-6840	179	19	wages	wage	NOUN
taxlaw-6840	179	20	in	in	ADP
taxlaw-6840	179	21	countries	country	NOUN
taxlaw-6840	179	22	that	that	PRON
taxlaw-6840	179	23	have	have	AUX
taxlaw-6840	179	24	lowered	lower	VERB
taxlaw-6840	179	25	corporate	corporate	ADJ
taxlaw-6840	179	26	tax	tax	NOUN
taxlaw-6840	179	27	rates.37	rates.37	NOUN
taxlaw-6840	179	28	in	in	ADP
taxlaw-6840	179	29	the	the	DET
taxlaw-6840	179	30	present	present	ADJ
taxlaw-6840	179	31	u.s	u.s	PROPN
taxlaw-6840	179	32	.	.	PROPN
taxlaw-6840	179	33	context	context	PROPN
taxlaw-6840	179	34	,	,	PUNCT
taxlaw-6840	179	35	there	there	PRON
taxlaw-6840	179	36	are	be	VERB
taxlaw-6840	179	37	several	several	ADJ
taxlaw-6840	179	38	practical	practical	ADJ
taxlaw-6840	179	39	issues	issue	NOUN
taxlaw-6840	179	40	that	that	PRON
taxlaw-6840	179	41	could	could	AUX
taxlaw-6840	179	42	stand	stand	VERB
taxlaw-6840	179	43	in	in	ADP
taxlaw-6840	179	44	the	the	DET
taxlaw-6840	179	45	way	way	NOUN
taxlaw-6840	179	46	of	of	ADP
taxlaw-6840	179	47	labor	labor	NOUN
taxlaw-6840	179	48	benefitting	benefit	VERB
taxlaw-6840	179	49	from	from	ADP
taxlaw-6840	179	50	corporate	corporate	ADJ
taxlaw-6840	179	51	tax	tax	NOUN
taxlaw-6840	179	52	cuts	cut	NOUN
taxlaw-6840	179	53	.	.	PUNCT
taxlaw-6840	180	1	first	first	ADV
taxlaw-6840	180	2	,	,	PUNCT
taxlaw-6840	180	3	we	we	PRON
taxlaw-6840	180	4	are	be	AUX
taxlaw-6840	180	5	in	in	ADP
taxlaw-6840	180	6	a	a	DET
taxlaw-6840	180	7	period	period	NOUN
taxlaw-6840	180	8	where	where	SCONJ
taxlaw-6840	180	9	there	there	PRON
taxlaw-6840	180	10	is	be	VERB
taxlaw-6840	180	11	a	a	DET
taxlaw-6840	180	12	glut	glut	NOUN
taxlaw-6840	180	13	of	of	ADP
taxlaw-6840	180	14	capital	capital	NOUN
taxlaw-6840	180	15	,	,	PUNCT
taxlaw-6840	180	16	interest	interest	NOUN
taxlaw-6840	180	17	rates	rate	NOUN
taxlaw-6840	180	18	are	be	AUX
taxlaw-6840	180	19	very	very	ADV
taxlaw-6840	180	20	low	low	ADJ
taxlaw-6840	180	21	,	,	PUNCT
taxlaw-6840	180	22	and	and	CCONJ
taxlaw-6840	180	23	debt	debt	NOUN
taxlaw-6840	180	24	-	-	PUNCT
taxlaw-6840	180	25	financed	finance	VERB
taxlaw-6840	180	26	investment	investment	NOUN
taxlaw-6840	180	27	is	be	AUX
taxlaw-6840	180	28	actually	actually	ADV
taxlaw-6840	180	29	subsidized	subsidize	VERB
taxlaw-6840	180	30	through	through	ADP
taxlaw-6840	180	31	the	the	DET
taxlaw-6840	180	32	tax	tax	NOUN
taxlaw-6840	180	33	system	system	NOUN
taxlaw-6840	180	34	(	(	PUNCT
taxlaw-6840	180	35	conventional	conventional	ADJ
taxlaw-6840	180	36	models	model	NOUN
taxlaw-6840	180	37	of	of	ADP
taxlaw-6840	180	38	corporate	corporate	ADJ
taxlaw-6840	180	39	tax	tax	NOUN
taxlaw-6840	180	40	incidence	incidence	NOUN
taxlaw-6840	180	41	assume	assume	VERB
taxlaw-6840	180	42	that	that	SCONJ
taxlaw-6840	180	43	investment	investment	NOUN
taxlaw-6840	180	44	is	be	AUX
taxlaw-6840	180	45	equityfinanced	equityfinance	VERB
taxlaw-6840	180	46	.	.	PUNCT
taxlaw-6840	180	47	)	)	PUNCT
taxlaw-6840	180	48	.	.	PUNCT
taxlaw-6840	181	1	in	in	ADP
taxlaw-6840	181	2	that	that	DET
taxlaw-6840	181	3	context	context	NOUN
taxlaw-6840	181	4	,	,	PUNCT
taxlaw-6840	181	5	it	it	PRON
taxlaw-6840	181	6	is	be	AUX
taxlaw-6840	181	7	not	not	PART
taxlaw-6840	181	8	clear	clear	ADJ
taxlaw-6840	181	9	how	how	SCONJ
taxlaw-6840	181	10	strong	strong	ADJ
taxlaw-6840	181	11	the	the	DET
taxlaw-6840	181	12	investment	investment	NOUN
taxlaw-6840	181	13	response	response	NOUN
taxlaw-6840	181	14	will	will	AUX
taxlaw-6840	181	15	be	be	AUX
taxlaw-6840	181	16	.	.	PUNCT
taxlaw-6840	182	1	second	second	ADJ
taxlaw-6840	182	2	,	,	PUNCT
taxlaw-6840	182	3	even	even	ADV
taxlaw-6840	182	4	if	if	SCONJ
taxlaw-6840	182	5	investment	investment	NOUN
taxlaw-6840	182	6	responds	respond	VERB
taxlaw-6840	182	7	,	,	PUNCT
taxlaw-6840	182	8	given	give	VERB
taxlaw-6840	182	9	the	the	DET
taxlaw-6840	182	10	trend	trend	NOUN
taxlaw-6840	182	11	towards	towards	ADP
taxlaw-6840	182	12	labor	labor	NOUN
taxlaw-6840	182	13	-	-	PUNCT
taxlaw-6840	182	14	displacing	displace	VERB
taxlaw-6840	182	15	automation	automation	NOUN
taxlaw-6840	182	16	,	,	PUNCT
taxlaw-6840	182	17	it	it	PRON
taxlaw-6840	182	18	is	be	AUX
taxlaw-6840	182	19	not	not	PART
taxlaw-6840	182	20	clear	clear	ADJ
taxlaw-6840	182	21	that	that	SCONJ
taxlaw-6840	182	22	,	,	PUNCT
taxlaw-6840	182	23	for	for	ADP
taxlaw-6840	182	24	the	the	DET
taxlaw-6840	182	25	economy	economy	NOUN
taxlaw-6840	182	26	as	as	ADP
taxlaw-6840	182	27	a	a	DET
taxlaw-6840	182	28	whole	whole	NOUN
taxlaw-6840	182	29	,	,	PUNCT
taxlaw-6840	182	30	labor	labor	NOUN
taxlaw-6840	182	31	demand	demand	NOUN
taxlaw-6840	182	32	will	will	AUX
taxlaw-6840	182	33	increase	increase	VERB
taxlaw-6840	182	34	.	.	PUNCT
taxlaw-6840	183	1	finally	finally	ADV
taxlaw-6840	183	2	,	,	PUNCT
taxlaw-6840	183	3	at	at	ADP
taxlaw-6840	183	4	present	present	ADJ
taxlaw-6840	183	5	,	,	PUNCT
taxlaw-6840	183	6	there	there	PRON
taxlaw-6840	183	7	appears	appear	VERB
taxlaw-6840	183	8	to	to	PART
taxlaw-6840	183	9	be	be	AUX
taxlaw-6840	183	10	a	a	DET
taxlaw-6840	183	11	less	less	ADV
taxlaw-6840	183	12	tight	tight	ADJ
taxlaw-6840	183	13	link	link	NOUN
taxlaw-6840	183	14	between	between	ADP
taxlaw-6840	183	15	labor	labor	NOUN
taxlaw-6840	183	16	productivity	productivity	NOUN
taxlaw-6840	183	17	and	and	CCONJ
taxlaw-6840	183	18	wage	wage	NOUN
taxlaw-6840	183	19	growth	growth	NOUN
taxlaw-6840	183	20	than	than	ADP
taxlaw-6840	183	21	in	in	ADP
taxlaw-6840	183	22	prior	prior	ADJ
taxlaw-6840	183	23	times	time	NOUN
taxlaw-6840	183	24	.	.	PUNCT
taxlaw-6840	184	1	this	this	DET
taxlaw-6840	184	2	loose	loose	ADJ
taxlaw-6840	184	3	link	link	NOUN
taxlaw-6840	184	4	may	may	AUX
taxlaw-6840	184	5	have	have	VERB
taxlaw-6840	184	6	something	something	PRON
taxlaw-6840	184	7	to	to	PART
taxlaw-6840	184	8	do	do	VERB
taxlaw-6840	184	9	with	with	ADP
taxlaw-6840	184	10	the	the	DET
taxlaw-6840	184	11	hyper	hyper	ADJ
taxlaw-6840	184	12	-	-	ADJ
taxlaw-6840	184	13	competitive	competitive	ADJ
taxlaw-6840	184	14	nature	nature	NOUN
taxlaw-6840	184	15	of	of	ADP
taxlaw-6840	184	16	many	many	ADJ
taxlaw-6840	184	17	modern	modern	ADJ
taxlaw-6840	184	18	labor	labor	NOUN
taxlaw-6840	184	19	markets	market	NOUN
taxlaw-6840	184	20	,	,	PUNCT
taxlaw-6840	184	21	the	the	DET
taxlaw-6840	184	22	32	32	NUM
taxlaw-6840	184	23	see	see	NOUN
taxlaw-6840	184	24	staff	staff	NOUN
taxlaw-6840	184	25	of	of	ADP
taxlaw-6840	184	26	the	the	DET
taxlaw-6840	184	27	joint	joint	ADJ
taxlaw-6840	184	28	comm	comm	NOUN
taxlaw-6840	184	29	on	on	ADP
taxlaw-6840	184	30	tax’n	tax’n	NUM
taxlaw-6840	184	31	,	,	PUNCT
taxlaw-6840	184	32	113th	113th	PROPN
taxlaw-6840	184	33	cong	cong	NOUN
taxlaw-6840	184	34	.	.	PUNCT
taxlaw-6840	184	35	,	,	PUNCT
taxlaw-6840	184	36	modeling	model	VERB
taxlaw-6840	184	37	the	the	DET
taxlaw-6840	184	38	distribution	distribution	NOUN
taxlaw-6840	184	39	of	of	ADP
taxlaw-6840	184	40	taxes	taxis	NOUN
taxlaw-6840	184	41	on	on	ADP
taxlaw-6840	184	42	business	business	NOUN
taxlaw-6840	184	43	income	income	NOUN
taxlaw-6840	184	44	(	(	PUNCT
taxlaw-6840	184	45	2013	2013	NUM
taxlaw-6840	184	46	)	)	PUNCT
taxlaw-6840	184	47	.	.	PUNCT
taxlaw-6840	185	1	33	33	NUM
taxlaw-6840	185	2	see	see	VERB
taxlaw-6840	185	3	james	james	PROPN
taxlaw-6840	185	4	r.	r.	PROPN
taxlaw-6840	185	5	nunns	nunns	PROPN
taxlaw-6840	185	6	,	,	PUNCT
taxlaw-6840	185	7	tax	tax	NOUN
taxlaw-6840	185	8	policy	policy	NOUN
taxlaw-6840	185	9	center	center	NOUN
taxlaw-6840	185	10	,	,	PUNCT
taxlaw-6840	185	11	how	how	SCONJ
taxlaw-6840	185	12	tpc	tpc	NOUN
taxlaw-6840	185	13	distributes	distribute	VERB
taxlaw-6840	185	14	the	the	DET
taxlaw-6840	185	15	corporate	corporate	ADJ
taxlaw-6840	185	16	income	income	NOUN
taxlaw-6840	185	17	tax	tax	NOUN
taxlaw-6840	185	18	(	(	PUNCT
taxlaw-6840	185	19	2012	2012	NUM
taxlaw-6840	185	20	)	)	PUNCT
taxlaw-6840	185	21	,	,	PUNCT
taxlaw-6840	185	22	available	available	ADJ
taxlaw-6840	185	23	at	at	ADP
taxlaw-6840	185	24	https://www.taxpolicycenter.org/publications/how-tpc-distributes-corporate-income-tax	https://www.taxpolicycenter.org/publications/how-tpc-distributes-corporate-income-tax	PROPN
taxlaw-6840	185	25	[	[	X
taxlaw-6840	185	26	https://perma.cc/yap99j2d	https://perma.cc/yap99j2d	X
taxlaw-6840	185	27	]	]	PUNCT
taxlaw-6840	185	28	.	.	PUNCT
taxlaw-6840	186	1	34	34	NUM
taxlaw-6840	187	1	for	for	ADP
taxlaw-6840	187	2	background	background	NOUN
taxlaw-6840	187	3	on	on	ADP
taxlaw-6840	187	4	cbo	cbo	PROPN
taxlaw-6840	187	5	methodology	methodology	PROPN
taxlaw-6840	187	6	,	,	PUNCT
taxlaw-6840	187	7	see	see	VERB
taxlaw-6840	187	8	congressional	congressional	ADJ
taxlaw-6840	187	9	budget	budget	NOUN
taxlaw-6840	187	10	office	office	NOUN
taxlaw-6840	187	11	,	,	PUNCT
taxlaw-6840	187	12	the	the	DET
taxlaw-6840	187	13	distribution	distribution	NOUN
taxlaw-6840	187	14	of	of	ADP
taxlaw-6840	187	15	household	household	NOUN
taxlaw-6840	187	16	income	income	NOUN
taxlaw-6840	187	17	and	and	CCONJ
taxlaw-6840	187	18	federal	federal	ADJ
taxlaw-6840	187	19	taxes	taxis	NOUN
taxlaw-6840	187	20	,	,	PUNCT
taxlaw-6840	187	21	2008	2008	NUM
taxlaw-6840	187	22	and	and	CCONJ
taxlaw-6840	187	23	2009	2009	NUM
taxlaw-6840	187	24	,	,	PUNCT
taxlaw-6840	187	25	16	16	NUM
taxlaw-6840	187	26	-	-	SYM
taxlaw-6840	187	27	18	18	NUM
taxlaw-6840	187	28	(	(	PUNCT
taxlaw-6840	187	29	2012	2012	NUM
taxlaw-6840	187	30	)	)	PUNCT
taxlaw-6840	187	31	.	.	PUNCT
taxlaw-6840	188	1	for	for	ADP
taxlaw-6840	188	2	a	a	DET
taxlaw-6840	188	3	discussion	discussion	NOUN
taxlaw-6840	188	4	of	of	ADP
taxlaw-6840	188	5	the	the	DET
taxlaw-6840	188	6	treasury	treasury	PROPN
taxlaw-6840	188	7	assumptions	assumption	NOUN
taxlaw-6840	188	8	,	,	PUNCT
taxlaw-6840	188	9	see	see	VERB
taxlaw-6840	188	10	julie	julie	PROPN
taxlaw-6840	188	11	anne	anne	PROPN
taxlaw-6840	188	12	cronin	cronin	PROPN
taxlaw-6840	188	13	et	et	PROPN
taxlaw-6840	188	14	al	al	PROPN
taxlaw-6840	188	15	.	.	PROPN
taxlaw-6840	188	16	,	,	PUNCT
taxlaw-6840	188	17	distributing	distribute	VERB
taxlaw-6840	188	18	the	the	DET
taxlaw-6840	188	19	corporate	corporate	ADJ
taxlaw-6840	188	20	income	income	NOUN
taxlaw-6840	188	21	tax	tax	NOUN
taxlaw-6840	188	22	:	:	PUNCT
taxlaw-6840	188	23	revised	revise	VERB
taxlaw-6840	188	24	u.s	u.s	PROPN
taxlaw-6840	188	25	.	.	PROPN
taxlaw-6840	188	26	treasury	treasury	PROPN
taxlaw-6840	188	27	methodology	methodology	PROPN
taxlaw-6840	188	28	,	,	PUNCT
taxlaw-6840	188	29	66	66	NUM
taxlaw-6840	188	30	nat’l	nat’l	NOUN
taxlaw-6840	188	31	tax	tax	NOUN
taxlaw-6840	188	32	j.	j.	PROPN
taxlaw-6840	188	33	239	239	NUM
taxlaw-6840	188	34	(	(	PUNCT
taxlaw-6840	188	35	2013	2013	NUM
taxlaw-6840	188	36	)	)	PUNCT
taxlaw-6840	188	37	;	;	PUNCT
taxlaw-6840	188	38	under	under	ADP
taxlaw-6840	188	39	the	the	DET
taxlaw-6840	188	40	trump	trump	NOUN
taxlaw-6840	188	41	administration	administration	NOUN
taxlaw-6840	188	42	,	,	PUNCT
taxlaw-6840	188	43	the	the	DET
taxlaw-6840	188	44	treasury	treasury	NOUN
taxlaw-6840	188	45	working	working	PROPN
taxlaw-6840	188	46	paper	paper	NOUN
taxlaw-6840	188	47	version	version	NOUN
taxlaw-6840	188	48	was	be	AUX
taxlaw-6840	188	49	removed	remove	VERB
taxlaw-6840	188	50	from	from	ADP
taxlaw-6840	188	51	the	the	DET
taxlaw-6840	188	52	treasury	treasury	NOUN
taxlaw-6840	188	53	website	website	NOUN
taxlaw-6840	188	54	.	.	PUNCT
taxlaw-6840	189	1	35	35	NUM
taxlaw-6840	189	2	the	the	DET
taxlaw-6840	189	3	council	council	NOUN
taxlaw-6840	189	4	of	of	ADP
taxlaw-6840	189	5	economic	economic	ADJ
taxlaw-6840	189	6	advisers	adviser	NOUN
taxlaw-6840	189	7	,	,	PUNCT
taxlaw-6840	189	8	corporate	corporate	ADJ
taxlaw-6840	189	9	tax	tax	NOUN
taxlaw-6840	189	10	reform	reform	NOUN
taxlaw-6840	189	11	and	and	CCONJ
taxlaw-6840	189	12	wages	wage	NOUN
taxlaw-6840	189	13	:	:	PUNCT
taxlaw-6840	189	14	theory	theory	NOUN
taxlaw-6840	189	15	and	and	CCONJ
taxlaw-6840	189	16	evidence	evidence	NOUN
taxlaw-6840	189	17	6	6	NUM
taxlaw-6840	189	18	(	(	PUNCT
taxlaw-6840	189	19	2017	2017	NUM
taxlaw-6840	189	20	)	)	PUNCT
taxlaw-6840	189	21	.	.	PUNCT
taxlaw-6840	190	1	36	36	NUM
taxlaw-6840	190	2	see	see	VERB
taxlaw-6840	190	3	,	,	PUNCT
taxlaw-6840	190	4	e.g.	e.g.	ADV
taxlaw-6840	190	5	,	,	PUNCT
taxlaw-6840	190	6	clemens	clemen	VERB
taxlaw-6840	190	7	fuest	fu	ADJ
taxlaw-6840	190	8	et	et	PROPN
taxlaw-6840	190	9	al	al	PROPN
taxlaw-6840	190	10	.	.	PROPN
taxlaw-6840	190	11	,	,	PUNCT
taxlaw-6840	190	12	do	do	AUX
taxlaw-6840	190	13	higher	high	ADJ
taxlaw-6840	190	14	corporate	corporate	ADJ
taxlaw-6840	190	15	taxes	taxis	NOUN
taxlaw-6840	190	16	reduce	reduce	VERB
taxlaw-6840	190	17	wages	wage	NOUN
taxlaw-6840	190	18	?	?	PUNCT
taxlaw-6840	191	1	micro	micro	ADJ
taxlaw-6840	191	2	evidence	evidence	NOUN
taxlaw-6840	191	3	from	from	ADP
taxlaw-6840	191	4	germany	germany	PROPN
taxlaw-6840	191	5	,	,	PUNCT
taxlaw-6840	191	6	108	108	NUM
taxlaw-6840	191	7	am	am	NOUN
taxlaw-6840	191	8	.	.	PUNCT
taxlaw-6840	192	1	econ	econ	PROPN
taxlaw-6840	192	2	.	.	PUNCT
taxlaw-6840	193	1	rev	rev	PROPN
taxlaw-6840	193	2	.	.	PROPN
taxlaw-6840	193	3	393	393	NUM
taxlaw-6840	193	4	,	,	PUNCT
taxlaw-6840	193	5	393–418	393–418	NUM
taxlaw-6840	193	6	(	(	PUNCT
taxlaw-6840	193	7	2018	2018	NUM
taxlaw-6840	193	8	)	)	PUNCT
taxlaw-6840	193	9	.	.	PUNCT
taxlaw-6840	194	1	37	37	NUM
taxlaw-6840	194	2	for	for	ADP
taxlaw-6840	194	3	a	a	DET
taxlaw-6840	194	4	thorough	thorough	ADJ
taxlaw-6840	194	5	overview	overview	NOUN
taxlaw-6840	194	6	of	of	ADP
taxlaw-6840	194	7	data	datum	NOUN
taxlaw-6840	194	8	and	and	CCONJ
taxlaw-6840	194	9	literature	literature	NOUN
taxlaw-6840	194	10	in	in	ADP
taxlaw-6840	194	11	this	this	DET
taxlaw-6840	194	12	area	area	NOUN
taxlaw-6840	194	13	see	see	VERB
taxlaw-6840	194	14	kimberly	kimberly	PROPN
taxlaw-6840	194	15	a.	a.	PROPN
taxlaw-6840	194	16	clausing	clausing	PROPN
taxlaw-6840	194	17	,	,	PUNCT
taxlaw-6840	194	18	in	in	ADP
taxlaw-6840	194	19	search	search	NOUN
taxlaw-6840	194	20	of	of	ADP
taxlaw-6840	194	21	corporate	corporate	ADJ
taxlaw-6840	194	22	tax	tax	NOUN
taxlaw-6840	194	23	incidence	incidence	NOUN
taxlaw-6840	194	24	,	,	PUNCT
taxlaw-6840	194	25	65	65	NUM
taxlaw-6840	194	26	tax	tax	NOUN
taxlaw-6840	194	27	law	law	NOUN
taxlaw-6840	194	28	rev	rev	VERB
taxlaw-6840	194	29	.	.	PROPN
taxlaw-6840	194	30	433	433	NUM
taxlaw-6840	194	31	(	(	PUNCT
taxlaw-6840	194	32	2012	2012	NUM
taxlaw-6840	194	33	)	)	PUNCT
taxlaw-6840	194	34	and	and	CCONJ
taxlaw-6840	194	35	kimberly	kimberly	PROPN
taxlaw-6840	194	36	a.	a.	PROPN
taxlaw-6840	194	37	clausing	clausing	PROPN
taxlaw-6840	194	38	,	,	PUNCT
taxlaw-6840	194	39	who	who	PRON
taxlaw-6840	194	40	pays	pay	VERB
taxlaw-6840	194	41	the	the	DET
taxlaw-6840	194	42	corporate	corporate	ADJ
taxlaw-6840	194	43	tax	tax	NOUN
taxlaw-6840	194	44	in	in	ADP
taxlaw-6840	194	45	a	a	DET
taxlaw-6840	194	46	global	global	ADJ
taxlaw-6840	194	47	economy	economy	NOUN
taxlaw-6840	194	48	?	?	PUNCT
taxlaw-6840	194	49	,	,	PUNCT
taxlaw-6840	194	50	66	66	NUM
taxlaw-6840	194	51	nat’l	nat’l	NOUN
taxlaw-6840	194	52	tax	tax	NOUN
taxlaw-6840	194	53	j.	j.	PROPN
taxlaw-6840	194	54	151	151	NUM
taxlaw-6840	194	55	(	(	PUNCT
taxlaw-6840	194	56	2013	2013	NUM
taxlaw-6840	194	57	)	)	PUNCT
taxlaw-6840	194	58	.	.	PUNCT
taxlaw-6840	195	1	2020	2020	NUM
taxlaw-6840	195	2	]	]	PUNCT
taxlaw-6840	196	1	fixing	fix	VERB
taxlaw-6840	196	2	five	five	NUM
taxlaw-6840	196	3	flaws	flaw	NOUN
taxlaw-6840	196	4	of	of	ADP
taxlaw-6840	196	5	the	the	DET
taxlaw-6840	196	6	tax	tax	NOUN
taxlaw-6840	196	7	cuts	cut	NOUN
taxlaw-6840	196	8	and	and	CCONJ
taxlaw-6840	196	9	jobs	job	NOUN
taxlaw-6840	196	10	act	act	VERB
taxlaw-6840	196	11	43	43	NUM
taxlaw-6840	196	12	declining	decline	VERB
taxlaw-6840	196	13	economic	economic	ADJ
taxlaw-6840	196	14	power	power	NOUN
taxlaw-6840	196	15	of	of	ADP
taxlaw-6840	196	16	labor	labor	NOUN
taxlaw-6840	196	17	relative	relative	ADJ
taxlaw-6840	196	18	to	to	ADP
taxlaw-6840	196	19	capital	capital	NOUN
taxlaw-6840	196	20	,	,	PUNCT
taxlaw-6840	196	21	and	and	CCONJ
taxlaw-6840	196	22	the	the	DET
taxlaw-6840	196	23	rising	rise	VERB
taxlaw-6840	196	24	role	role	NOUN
taxlaw-6840	196	25	of	of	ADP
taxlaw-6840	196	26	company	company	NOUN
taxlaw-6840	196	27	market	market	NOUN
taxlaw-6840	196	28	power	power	NOUN
taxlaw-6840	196	29	in	in	ADP
taxlaw-6840	196	30	many	many	ADJ
taxlaw-6840	196	31	industries.38	industries.38	NOUN
taxlaw-6840	196	32	it	it	PRON
taxlaw-6840	196	33	is	be	AUX
taxlaw-6840	196	34	instructive	instructive	ADJ
taxlaw-6840	196	35	,	,	PUNCT
taxlaw-6840	196	36	though	though	SCONJ
taxlaw-6840	196	37	not	not	PART
taxlaw-6840	196	38	conclusive	conclusive	ADJ
taxlaw-6840	196	39	,	,	PUNCT
taxlaw-6840	196	40	to	to	PART
taxlaw-6840	196	41	consider	consider	VERB
taxlaw-6840	196	42	other	other	ADJ
taxlaw-6840	196	43	major	major	ADJ
taxlaw-6840	196	44	countries	country	NOUN
taxlaw-6840	196	45	that	that	PRON
taxlaw-6840	196	46	have	have	AUX
taxlaw-6840	196	47	run	run	VERB
taxlaw-6840	196	48	this	this	DET
taxlaw-6840	196	49	experiment	experiment	NOUN
taxlaw-6840	196	50	.	.	PUNCT
taxlaw-6840	197	1	figure	figure	NOUN
taxlaw-6840	197	2	5	5	NUM
taxlaw-6840	197	3	,	,	PUNCT
taxlaw-6840	197	4	panels	panel	NOUN
taxlaw-6840	197	5	(	(	PUNCT
taxlaw-6840	197	6	a	a	NOUN
taxlaw-6840	197	7	)	)	PUNCT
taxlaw-6840	197	8	to	to	ADP
taxlaw-6840	197	9	(	(	PUNCT
taxlaw-6840	197	10	d	d	NOUN
taxlaw-6840	197	11	)	)	PUNCT
taxlaw-6840	197	12	,	,	PUNCT
taxlaw-6840	197	13	show	show	VERB
taxlaw-6840	197	14	the	the	DET
taxlaw-6840	197	15	four	four	NUM
taxlaw-6840	197	16	rich	rich	ADJ
taxlaw-6840	197	17	countries	country	NOUN
taxlaw-6840	197	18	with	with	ADP
taxlaw-6840	197	19	gdp	gdp	NOUN
taxlaw-6840	197	20	exceeding	exceed	VERB
taxlaw-6840	197	21	$	$	SYM
taxlaw-6840	197	22	2	2	NUM
taxlaw-6840	197	23	trillion	trillion	NUM
taxlaw-6840	197	24	in	in	ADP
taxlaw-6840	197	25	2017	2017	NUM
taxlaw-6840	197	26	that	that	PRON
taxlaw-6840	197	27	have	have	AUX
taxlaw-6840	197	28	cut	cut	VERB
taxlaw-6840	197	29	corporate	corporate	ADJ
taxlaw-6840	197	30	taxes	taxis	NOUN
taxlaw-6840	197	31	substantially	substantially	ADV
taxlaw-6840	197	32	since	since	SCONJ
taxlaw-6840	197	33	2000	2000	NUM
taxlaw-6840	197	34	:	:	PUNCT
taxlaw-6840	197	35	the	the	DET
taxlaw-6840	197	36	united	united	PROPN
taxlaw-6840	197	37	kingdom	kingdom	PROPN
taxlaw-6840	197	38	,	,	PUNCT
taxlaw-6840	197	39	japan	japan	PROPN
taxlaw-6840	197	40	,	,	PUNCT
taxlaw-6840	197	41	germany	germany	PROPN
taxlaw-6840	197	42	,	,	PUNCT
taxlaw-6840	197	43	and	and	CCONJ
taxlaw-6840	197	44	italy	italy	PROPN
taxlaw-6840	197	45	.	.	PUNCT
taxlaw-6840	198	1	i	i	PRON
taxlaw-6840	198	2	chose	choose	VERB
taxlaw-6840	198	3	these	these	DET
taxlaw-6840	198	4	countries	country	NOUN
taxlaw-6840	198	5	because	because	SCONJ
taxlaw-6840	198	6	they	they	PRON
taxlaw-6840	198	7	are	be	AUX
taxlaw-6840	198	8	the	the	DET
taxlaw-6840	198	9	entire	entire	ADJ
taxlaw-6840	198	10	set	set	NOUN
taxlaw-6840	198	11	of	of	ADP
taxlaw-6840	198	12	high	high	ADJ
taxlaw-6840	198	13	-	-	PUNCT
taxlaw-6840	198	14	income	income	NOUN
taxlaw-6840	198	15	countries	country	NOUN
taxlaw-6840	198	16	with	with	ADP
taxlaw-6840	198	17	large	large	ADJ
taxlaw-6840	198	18	economies	economy	NOUN
taxlaw-6840	198	19	that	that	PRON
taxlaw-6840	198	20	have	have	AUX
taxlaw-6840	198	21	steeply	steeply	VERB
taxlaw-6840	198	22	reduced	reduce	VERB
taxlaw-6840	198	23	corporate	corporate	ADJ
taxlaw-6840	198	24	taxes	taxis	NOUN
taxlaw-6840	198	25	.	.	PUNCT
taxlaw-6840	199	1	u.s	u.s	PROPN
taxlaw-6840	199	2	.	.	PROPN
taxlaw-6840	199	3	gdp	gdp	NOUN
taxlaw-6840	199	4	exceeds	exceed	VERB
taxlaw-6840	199	5	$	$	SYM
taxlaw-6840	199	6	19	19	NUM
taxlaw-6840	199	7	trillion	trillion	NUM
taxlaw-6840	199	8	in	in	ADP
taxlaw-6840	199	9	the	the	DET
taxlaw-6840	199	10	same	same	ADJ
taxlaw-6840	199	11	year	year	NOUN
taxlaw-6840	199	12	.	.	PUNCT
taxlaw-6840	200	1	in	in	ADP
taxlaw-6840	200	2	all	all	DET
taxlaw-6840	200	3	cases	case	NOUN
taxlaw-6840	200	4	,	,	PUNCT
taxlaw-6840	200	5	wages	wage	NOUN
taxlaw-6840	200	6	are	be	AUX
taxlaw-6840	200	7	indexed	index	VERB
taxlaw-6840	200	8	from	from	ADP
taxlaw-6840	200	9	a	a	DET
taxlaw-6840	200	10	constant	constant	ADJ
taxlaw-6840	200	11	local	local	ADJ
taxlaw-6840	200	12	currency	currency	NOUN
taxlaw-6840	200	13	average	average	ADJ
taxlaw-6840	200	14	wage	wage	NOUN
taxlaw-6840	200	15	series	series	NOUN
taxlaw-6840	200	16	from	from	ADP
taxlaw-6840	200	17	the	the	DET
taxlaw-6840	200	18	oecd	oecd	PROPN
taxlaw-6840	200	19	;	;	PUNCT
taxlaw-6840	200	20	u.s	u.s	PROPN
taxlaw-6840	200	21	.	.	PROPN
taxlaw-6840	200	22	wage	wage	NOUN
taxlaw-6840	200	23	growth	growth	NOUN
taxlaw-6840	200	24	is	be	AUX
taxlaw-6840	200	25	shown	show	VERB
taxlaw-6840	200	26	as	as	ADP
taxlaw-6840	200	27	a	a	DET
taxlaw-6840	200	28	comparison	comparison	NOUN
taxlaw-6840	200	29	.	.	PUNCT
taxlaw-6840	201	1	the	the	DET
taxlaw-6840	201	2	u.s	u.s	PROPN
taxlaw-6840	201	3	.	.	PROPN
taxlaw-6840	201	4	statutory	statutory	ADJ
taxlaw-6840	201	5	corporate	corporate	ADJ
taxlaw-6840	201	6	tax	tax	NOUN
taxlaw-6840	201	7	rate	rate	NOUN
taxlaw-6840	201	8	was	be	AUX
taxlaw-6840	201	9	constant	constant	ADJ
taxlaw-6840	201	10	over	over	ADP
taxlaw-6840	201	11	this	this	DET
taxlaw-6840	201	12	time	time	NOUN
taxlaw-6840	201	13	period	period	NOUN
taxlaw-6840	201	14	,	,	PUNCT
taxlaw-6840	201	15	at	at	ADP
taxlaw-6840	201	16	35	35	NUM
taxlaw-6840	201	17	%	%	NOUN
taxlaw-6840	201	18	.	.	PUNCT
taxlaw-6840	202	1	still	still	ADV
taxlaw-6840	202	2	,	,	PUNCT
taxlaw-6840	202	3	the	the	DET
taxlaw-6840	202	4	simple	simple	ADJ
taxlaw-6840	202	5	experience	experience	NOUN
taxlaw-6840	202	6	of	of	ADP
taxlaw-6840	202	7	the	the	DET
taxlaw-6840	202	8	united	united	PROPN
taxlaw-6840	202	9	kingdom	kingdom	PROPN
taxlaw-6840	202	10	,	,	PUNCT
taxlaw-6840	202	11	japan	japan	PROPN
taxlaw-6840	202	12	,	,	PUNCT
taxlaw-6840	202	13	germany	germany	PROPN
taxlaw-6840	202	14	,	,	PUNCT
taxlaw-6840	202	15	and	and	CCONJ
taxlaw-6840	202	16	italy	italy	PROPN
taxlaw-6840	202	17	shows	show	VERB
taxlaw-6840	202	18	the	the	DET
taxlaw-6840	202	19	lack	lack	NOUN
taxlaw-6840	202	20	of	of	ADP
taxlaw-6840	202	21	a	a	DET
taxlaw-6840	202	22	clear	clear	ADJ
taxlaw-6840	202	23	relationship	relationship	NOUN
taxlaw-6840	202	24	between	between	ADP
taxlaw-6840	202	25	corporate	corporate	ADJ
taxlaw-6840	202	26	tax	tax	NOUN
taxlaw-6840	202	27	rates	rate	NOUN
taxlaw-6840	202	28	and	and	CCONJ
taxlaw-6840	202	29	wage	wage	NOUN
taxlaw-6840	202	30	growth	growth	NOUN
taxlaw-6840	202	31	.	.	PUNCT
taxlaw-6840	203	1	in	in	ADP
taxlaw-6840	203	2	the	the	DET
taxlaw-6840	203	3	united	united	ADJ
taxlaw-6840	203	4	kingdom	kingdom	PROPN
taxlaw-6840	203	5	,	,	PUNCT
taxlaw-6840	203	6	wages	wage	NOUN
taxlaw-6840	203	7	grew	grow	VERB
taxlaw-6840	203	8	more	more	ADV
taxlaw-6840	203	9	strongly	strongly	ADV
taxlaw-6840	203	10	than	than	ADP
taxlaw-6840	203	11	in	in	ADP
taxlaw-6840	203	12	the	the	DET
taxlaw-6840	203	13	united	united	PROPN
taxlaw-6840	203	14	states	states	PROPN
taxlaw-6840	203	15	,	,	PUNCT
taxlaw-6840	203	16	but	but	CCONJ
taxlaw-6840	203	17	not	not	PART
taxlaw-6840	203	18	during	during	ADP
taxlaw-6840	203	19	the	the	DET
taxlaw-6840	203	20	years	year	NOUN
taxlaw-6840	203	21	of	of	ADP
taxlaw-6840	203	22	the	the	DET
taxlaw-6840	203	23	corporate	corporate	ADJ
taxlaw-6840	203	24	tax	tax	NOUN
taxlaw-6840	203	25	cuts	cut	NOUN
taxlaw-6840	203	26	.	.	PUNCT
taxlaw-6840	204	1	in	in	ADP
taxlaw-6840	204	2	japan	japan	PROPN
taxlaw-6840	204	3	and	and	CCONJ
taxlaw-6840	204	4	italy	italy	PROPN
taxlaw-6840	204	5	,	,	PUNCT
taxlaw-6840	204	6	wage	wage	NOUN
taxlaw-6840	204	7	growth	growth	NOUN
taxlaw-6840	204	8	has	have	AUX
taxlaw-6840	204	9	been	be	AUX
taxlaw-6840	204	10	slow	slow	ADJ
taxlaw-6840	204	11	,	,	PUNCT
taxlaw-6840	204	12	regardless	regardless	ADV
taxlaw-6840	204	13	of	of	ADP
taxlaw-6840	204	14	the	the	DET
taxlaw-6840	204	15	corporate	corporate	ADJ
taxlaw-6840	204	16	tax	tax	NOUN
taxlaw-6840	204	17	cuts	cut	NOUN
taxlaw-6840	204	18	.	.	PUNCT
taxlaw-6840	205	1	in	in	ADP
taxlaw-6840	205	2	germany	germany	PROPN
taxlaw-6840	205	3	,	,	PUNCT
taxlaw-6840	205	4	recent	recent	ADJ
taxlaw-6840	205	5	wage	wage	NOUN
taxlaw-6840	205	6	growth	growth	NOUN
taxlaw-6840	205	7	has	have	AUX
taxlaw-6840	205	8	been	be	AUX
taxlaw-6840	205	9	stronger	strong	ADJ
taxlaw-6840	205	10	,	,	PUNCT
taxlaw-6840	205	11	coincident	coincident	ADJ
taxlaw-6840	205	12	with	with	ADP
taxlaw-6840	205	13	a	a	DET
taxlaw-6840	205	14	second	second	ADJ
taxlaw-6840	205	15	round	round	NOUN
taxlaw-6840	205	16	of	of	ADP
taxlaw-6840	205	17	corporate	corporate	ADJ
taxlaw-6840	205	18	tax	tax	NOUN
taxlaw-6840	205	19	cuts	cut	NOUN
taxlaw-6840	205	20	,	,	PUNCT
taxlaw-6840	205	21	whereas	whereas	SCONJ
taxlaw-6840	205	22	the	the	DET
taxlaw-6840	205	23	first	first	ADJ
taxlaw-6840	205	24	round	round	NOUN
taxlaw-6840	205	25	was	be	AUX
taxlaw-6840	205	26	not	not	PART
taxlaw-6840	205	27	coincident	coincident	ADJ
taxlaw-6840	205	28	with	with	ADP
taxlaw-6840	205	29	wage	wage	NOUN
taxlaw-6840	205	30	growth.39	growth.39	NOUN
taxlaw-6840	205	31	figure	figure	NOUN
taxlaw-6840	205	32	5a	5a	NUM
taxlaw-6840	205	33	:	:	PUNCT
taxlaw-6840	206	1	united	united	ADJ
taxlaw-6840	206	2	kingdom	kingdom	PROPN
taxlaw-6840	206	3	,	,	PUNCT
taxlaw-6840	206	4	wages	wage	NOUN
taxlaw-6840	206	5	and	and	CCONJ
taxlaw-6840	206	6	corporate	corporate	ADJ
taxlaw-6840	206	7	tax	tax	NOUN
taxlaw-6840	206	8	rates	rate	NOUN
taxlaw-6840	206	9	,	,	PUNCT
taxlaw-6840	206	10	2000	2000	NUM
taxlaw-6840	206	11	-	-	SYM
taxlaw-6840	206	12	201740	201740	NUM
taxlaw-6840	206	13	38	38	NUM
taxlaw-6840	206	14	see	see	NOUN
taxlaw-6840	206	15	clausing	clausing	NOUN
taxlaw-6840	206	16	,	,	PUNCT
taxlaw-6840	206	17	supra	supra	PROPN
taxlaw-6840	206	18	note	note	NOUN
taxlaw-6840	206	19	25	25	NUM
taxlaw-6840	206	20	for	for	ADP
taxlaw-6840	206	21	a	a	DET
taxlaw-6840	206	22	discussion	discussion	NOUN
taxlaw-6840	206	23	of	of	ADP
taxlaw-6840	206	24	these	these	DET
taxlaw-6840	206	25	factors	factor	NOUN
taxlaw-6840	206	26	.	.	PUNCT
taxlaw-6840	207	1	39	39	NUM
taxlaw-6840	207	2	both	both	CCONJ
taxlaw-6840	207	3	the	the	DET
taxlaw-6840	207	4	united	united	PROPN
taxlaw-6840	207	5	kingdom	kingdom	PROPN
taxlaw-6840	207	6	and	and	CCONJ
taxlaw-6840	207	7	japan	japan	PROPN
taxlaw-6840	207	8	adopted	adopt	VERB
taxlaw-6840	207	9	a	a	DET
taxlaw-6840	207	10	territorial	territorial	ADJ
taxlaw-6840	207	11	tax	tax	NOUN
taxlaw-6840	207	12	system	system	NOUN
taxlaw-6840	207	13	in	in	ADP
taxlaw-6840	207	14	2009	2009	NUM
taxlaw-6840	207	15	.	.	PUNCT
taxlaw-6840	208	1	40	40	NUM
taxlaw-6840	208	2	organization	organization	NOUN
taxlaw-6840	208	3	of	of	ADP
taxlaw-6840	208	4	economic	economic	ADJ
taxlaw-6840	208	5	cooperation	cooperation	NOUN
taxlaw-6840	208	6	and	and	CCONJ
taxlaw-6840	208	7	development	development	NOUN
taxlaw-6840	208	8	(	(	PUNCT
taxlaw-6840	208	9	oecd	oecd	PROPN
taxlaw-6840	208	10	)	)	PUNCT
taxlaw-6840	208	11	database	database	NOUN
taxlaw-6840	208	12	,	,	PUNCT
taxlaw-6840	208	13	data.oecd.org	data.oecd.org	NOUN
taxlaw-6840	208	14	.	.	PUNCT
taxlaw-6840	209	1	10	10	NUM
taxlaw-6840	209	2	15	15	NUM
taxlaw-6840	209	3	20	20	NUM
taxlaw-6840	209	4	25	25	NUM
taxlaw-6840	209	5	30	30	NUM
taxlaw-6840	209	6	35	35	NUM
taxlaw-6840	209	7	100	100	NUM
taxlaw-6840	209	8	102	102	NUM
taxlaw-6840	209	9	104	104	NUM
taxlaw-6840	209	10	106	106	NUM
taxlaw-6840	209	11	108	108	NUM
taxlaw-6840	209	12	110	110	NUM
taxlaw-6840	209	13	112	112	NUM
taxlaw-6840	209	14	114	114	NUM
taxlaw-6840	209	15	116	116	NUM
taxlaw-6840	209	16	118	118	NUM
taxlaw-6840	209	17	120	120	NUM
taxlaw-6840	209	18	2000	2000	NUM
taxlaw-6840	209	19	2001	2001	NUM
taxlaw-6840	209	20	2002	2002	NUM
taxlaw-6840	209	21	2003	2003	NUM
taxlaw-6840	209	22	2004	2004	NUM
taxlaw-6840	209	23	2005	2005	NUM
taxlaw-6840	209	24	2006	2006	NUM
taxlaw-6840	209	25	2007	2007	NUM
taxlaw-6840	209	26	2008	2008	NUM
taxlaw-6840	209	27	2009	2009	NUM
taxlaw-6840	209	28	2010	2010	NUM
taxlaw-6840	209	29	2011	2011	NUM
taxlaw-6840	209	30	2012	2012	NUM
taxlaw-6840	209	31	2013	2013	NUM
taxlaw-6840	209	32	2014	2014	NUM
taxlaw-6840	209	33	2015	2015	NUM
taxlaw-6840	209	34	2016	2016	NUM
taxlaw-6840	209	35	2017	2017	NUM
taxlaw-6840	209	36	ta	ta	ADP
taxlaw-6840	209	37	x	x	SYM
taxlaw-6840	209	38	ra	ra	NOUN
taxlaw-6840	209	39	te	te	INTJ
taxlaw-6840	209	40	in	in	ADP
taxlaw-6840	209	41	p	p	PROPN
taxlaw-6840	209	42	er	er	INTJ
taxlaw-6840	209	43	ce	ce	X
taxlaw-6840	209	44	nt	not	PART
taxlaw-6840	209	45	in	in	ADP
taxlaw-6840	209	46	de	de	X
taxlaw-6840	209	47	x	x	X
taxlaw-6840	209	48	,	,	PUNCT
taxlaw-6840	209	49	2	2	NUM
taxlaw-6840	209	50	00	00	NUM
taxlaw-6840	209	51	0	0	NUM
taxlaw-6840	210	1	=	=	SYM
taxlaw-6840	210	2	10	10	NUM
taxlaw-6840	210	3	0	0	NUM
taxlaw-6840	211	1	us	us	PROPN
taxlaw-6840	211	2	wages	wage	NOUN
taxlaw-6840	211	3	wages	wage	NOUN
taxlaw-6840	211	4	,	,	PUNCT
taxlaw-6840	211	5	uk	uk	PROPN
taxlaw-6840	211	6	tax	tax	NOUN
taxlaw-6840	211	7	rate	rate	NOUN
taxlaw-6840	211	8	,	,	PUNCT
taxlaw-6840	211	9	uk	uk	PROPN
taxlaw-6840	211	10	[	[	X
taxlaw-6840	211	11	vol	vol	NOUN
taxlaw-6840	211	12	.	.	PROPN
taxlaw-6840	211	13	11:2	11:2	NUM
taxlaw-6840	211	14	columbia	columbia	PROPN
taxlaw-6840	211	15	journal	journal	PROPN
taxlaw-6840	211	16	of	of	ADP
taxlaw-6840	211	17	tax	tax	NOUN
taxlaw-6840	211	18	law	law	NOUN
taxlaw-6840	211	19	44	44	NUM
taxlaw-6840	211	20	figure	figure	NOUN
taxlaw-6840	211	21	5b	5b	NUM
taxlaw-6840	211	22	:	:	PUNCT
taxlaw-6840	211	23	japan	japan	PROPN
taxlaw-6840	211	24	,	,	PUNCT
taxlaw-6840	211	25	wages	wage	NOUN
taxlaw-6840	211	26	and	and	CCONJ
taxlaw-6840	211	27	corporate	corporate	ADJ
taxlaw-6840	211	28	tax	tax	NOUN
taxlaw-6840	211	29	rates	rate	NOUN
taxlaw-6840	211	30	,	,	PUNCT
taxlaw-6840	211	31	2000	2000	NUM
taxlaw-6840	211	32	-	-	SYM
taxlaw-6840	211	33	201741	201741	NUM
taxlaw-6840	211	34	figure	figure	NOUN
taxlaw-6840	211	35	5c	5c	NOUN
taxlaw-6840	211	36	:	:	PUNCT
taxlaw-6840	211	37	italy	italy	PROPN
taxlaw-6840	211	38	,	,	PUNCT
taxlaw-6840	211	39	wages	wage	NOUN
taxlaw-6840	211	40	and	and	CCONJ
taxlaw-6840	211	41	corporate	corporate	ADJ
taxlaw-6840	211	42	tax	tax	NOUN
taxlaw-6840	211	43	rates	rate	NOUN
taxlaw-6840	211	44	,	,	PUNCT
taxlaw-6840	211	45	2000	2000	NUM
taxlaw-6840	211	46	-	-	SYM
taxlaw-6840	211	47	201742	201742	NUM
taxlaw-6840	211	48	41	41	NUM
taxlaw-6840	211	49	organization	organization	NOUN
taxlaw-6840	211	50	of	of	ADP
taxlaw-6840	211	51	economic	economic	ADJ
taxlaw-6840	211	52	cooperation	cooperation	NOUN
taxlaw-6840	211	53	and	and	CCONJ
taxlaw-6840	211	54	development	development	NOUN
taxlaw-6840	211	55	(	(	PUNCT
taxlaw-6840	211	56	oecd	oecd	PROPN
taxlaw-6840	211	57	)	)	PUNCT
taxlaw-6840	211	58	database	database	NOUN
taxlaw-6840	211	59	,	,	PUNCT
taxlaw-6840	211	60	data.oecd.org	data.oecd.org	NOUN
taxlaw-6840	211	61	.	.	PUNCT
taxlaw-6840	212	1	42	42	NUM
taxlaw-6840	212	2	organization	organization	NOUN
taxlaw-6840	212	3	of	of	ADP
taxlaw-6840	212	4	economic	economic	ADJ
taxlaw-6840	212	5	cooperation	cooperation	NOUN
taxlaw-6840	212	6	and	and	CCONJ
taxlaw-6840	212	7	development	development	NOUN
taxlaw-6840	212	8	(	(	PUNCT
taxlaw-6840	212	9	oecd	oecd	PROPN
taxlaw-6840	212	10	)	)	PUNCT
taxlaw-6840	212	11	database	database	NOUN
taxlaw-6840	212	12	,	,	PUNCT
taxlaw-6840	212	13	data.oecd.org	data.oecd.org	NOUN
taxlaw-6840	212	14	.	.	PUNCT
taxlaw-6840	213	1	10	10	NUM
taxlaw-6840	213	2	15	15	NUM
taxlaw-6840	213	3	20	20	NUM
taxlaw-6840	213	4	25	25	NUM
taxlaw-6840	213	5	30	30	NUM
taxlaw-6840	213	6	35	35	NUM
taxlaw-6840	213	7	90	90	NUM
taxlaw-6840	213	8	95	95	NUM
taxlaw-6840	213	9	100	100	NUM
taxlaw-6840	213	10	105	105	NUM
taxlaw-6840	213	11	110	110	NUM
taxlaw-6840	213	12	115	115	NUM
taxlaw-6840	213	13	120	120	NUM
taxlaw-6840	213	14	2000	2000	NUM
taxlaw-6840	213	15	2001	2001	NUM
taxlaw-6840	213	16	2002	2002	NUM
taxlaw-6840	213	17	2003	2003	NUM
taxlaw-6840	213	18	2004	2004	NUM
taxlaw-6840	213	19	2005	2005	NUM
taxlaw-6840	213	20	2006	2006	NUM
taxlaw-6840	213	21	2007	2007	NUM
taxlaw-6840	213	22	2008	2008	NUM
taxlaw-6840	213	23	2009	2009	NUM
taxlaw-6840	213	24	2010	2010	NUM
taxlaw-6840	213	25	2011	2011	NUM
taxlaw-6840	213	26	2012	2012	NUM
taxlaw-6840	213	27	2013	2013	NUM
taxlaw-6840	213	28	2014	2014	NUM
taxlaw-6840	213	29	2015	2015	NUM
taxlaw-6840	213	30	2016	2016	NUM
taxlaw-6840	213	31	2017	2017	NUM
taxlaw-6840	213	32	ta	ta	ADP
taxlaw-6840	213	33	x	x	SYM
taxlaw-6840	213	34	ra	ra	NOUN
taxlaw-6840	213	35	te	te	INTJ
taxlaw-6840	213	36	in	in	ADP
taxlaw-6840	213	37	p	p	PROPN
taxlaw-6840	213	38	er	er	INTJ
taxlaw-6840	213	39	ce	ce	X
taxlaw-6840	213	40	nt	not	PART
taxlaw-6840	213	41	in	in	ADP
taxlaw-6840	213	42	de	de	X
taxlaw-6840	213	43	x	x	X
taxlaw-6840	213	44	,	,	PUNCT
taxlaw-6840	213	45	2	2	NUM
taxlaw-6840	213	46	00	00	NUM
taxlaw-6840	213	47	0	0	NUM
taxlaw-6840	214	1	=	=	SYM
taxlaw-6840	214	2	10	10	NUM
taxlaw-6840	214	3	0	0	NUM
taxlaw-6840	215	1	us	us	PROPN
taxlaw-6840	215	2	wages	wage	NOUN
taxlaw-6840	215	3	wages	wage	NOUN
taxlaw-6840	215	4	,	,	PUNCT
taxlaw-6840	215	5	japan	japan	PROPN
taxlaw-6840	215	6	tax	tax	NOUN
taxlaw-6840	215	7	rate	rate	NOUN
taxlaw-6840	215	8	,	,	PUNCT
taxlaw-6840	215	9	japan	japan	PROPN
taxlaw-6840	215	10	0	0	NUM
taxlaw-6840	215	11	5	5	NUM
taxlaw-6840	215	12	10	10	NUM
taxlaw-6840	215	13	15	15	NUM
taxlaw-6840	215	14	20	20	NUM
taxlaw-6840	215	15	25	25	NUM
taxlaw-6840	215	16	30	30	NUM
taxlaw-6840	215	17	35	35	NUM
taxlaw-6840	215	18	40	40	NUM
taxlaw-6840	215	19	90	90	NUM
taxlaw-6840	215	20	95	95	NUM
taxlaw-6840	215	21	100	100	NUM
taxlaw-6840	215	22	105	105	NUM
taxlaw-6840	215	23	110	110	NUM
taxlaw-6840	215	24	115	115	NUM
taxlaw-6840	215	25	120	120	NUM
taxlaw-6840	215	26	2000	2000	NUM
taxlaw-6840	215	27	2001	2001	NUM
taxlaw-6840	215	28	2002	2002	NUM
taxlaw-6840	215	29	2003	2003	NUM
taxlaw-6840	215	30	2004	2004	NUM
taxlaw-6840	215	31	2005	2005	NUM
taxlaw-6840	215	32	2006	2006	NUM
taxlaw-6840	215	33	2007	2007	NUM
taxlaw-6840	215	34	2008	2008	NUM
taxlaw-6840	215	35	2009	2009	NUM
taxlaw-6840	215	36	2010	2010	NUM
taxlaw-6840	215	37	2011	2011	NUM
taxlaw-6840	215	38	2012	2012	NUM
taxlaw-6840	215	39	2013	2013	NUM
taxlaw-6840	215	40	2014	2014	NUM
taxlaw-6840	215	41	2015	2015	NUM
taxlaw-6840	215	42	2016	2016	NUM
taxlaw-6840	215	43	2017	2017	NUM
taxlaw-6840	215	44	ta	ta	ADP
taxlaw-6840	215	45	x	x	SYM
taxlaw-6840	215	46	ra	ra	NOUN
taxlaw-6840	215	47	te	te	INTJ
taxlaw-6840	215	48	in	in	ADP
taxlaw-6840	215	49	p	p	PROPN
taxlaw-6840	215	50	er	er	INTJ
taxlaw-6840	215	51	ce	ce	X
taxlaw-6840	215	52	nt	not	PART
taxlaw-6840	215	53	in	in	ADP
taxlaw-6840	215	54	de	de	X
taxlaw-6840	215	55	x	x	X
taxlaw-6840	215	56	,	,	PUNCT
taxlaw-6840	215	57	2	2	NUM
taxlaw-6840	215	58	00	00	NUM
taxlaw-6840	215	59	0	0	NUM
taxlaw-6840	216	1	=	=	SYM
taxlaw-6840	216	2	10	10	NUM
taxlaw-6840	216	3	0	0	NUM
taxlaw-6840	217	1	us	us	PROPN
taxlaw-6840	217	2	wages	wage	NOUN
taxlaw-6840	217	3	wages	wage	NOUN
taxlaw-6840	217	4	,	,	PUNCT
taxlaw-6840	217	5	italy	italy	PROPN
taxlaw-6840	217	6	tax	tax	NOUN
taxlaw-6840	217	7	rate	rate	NOUN
taxlaw-6840	217	8	,	,	PUNCT
taxlaw-6840	217	9	italy	italy	PROPN
taxlaw-6840	217	10	2020	2020	NUM
taxlaw-6840	217	11	]	]	PUNCT
taxlaw-6840	217	12	fixing	fix	VERB
taxlaw-6840	217	13	five	five	NUM
taxlaw-6840	217	14	flaws	flaw	NOUN
taxlaw-6840	217	15	of	of	ADP
taxlaw-6840	217	16	the	the	DET
taxlaw-6840	217	17	tax	tax	NOUN
taxlaw-6840	217	18	cuts	cut	NOUN
taxlaw-6840	217	19	and	and	CCONJ
taxlaw-6840	217	20	jobs	job	NOUN
taxlaw-6840	217	21	act	act	VERB
taxlaw-6840	217	22	45	45	NUM
taxlaw-6840	217	23	figure	figure	NOUN
taxlaw-6840	217	24	5d	5d	NUM
taxlaw-6840	217	25	:	:	PUNCT
taxlaw-6840	217	26	germany	germany	PROPN
taxlaw-6840	217	27	,	,	PUNCT
taxlaw-6840	217	28	wages	wage	NOUN
taxlaw-6840	217	29	and	and	CCONJ
taxlaw-6840	217	30	corporate	corporate	ADJ
taxlaw-6840	217	31	tax	tax	NOUN
taxlaw-6840	217	32	rates	rate	NOUN
taxlaw-6840	217	33	,	,	PUNCT
taxlaw-6840	217	34	2000	2000	NUM
taxlaw-6840	217	35	-	-	SYM
taxlaw-6840	217	36	201743	201743	NUM
taxlaw-6840	217	37	of	of	ADP
taxlaw-6840	217	38	course	course	NOUN
taxlaw-6840	217	39	,	,	PUNCT
taxlaw-6840	217	40	many	many	ADJ
taxlaw-6840	217	41	other	other	ADJ
taxlaw-6840	217	42	things	thing	NOUN
taxlaw-6840	217	43	are	be	AUX
taxlaw-6840	217	44	often	often	ADV
taxlaw-6840	217	45	changing	change	VERB
taxlaw-6840	217	46	at	at	ADP
taxlaw-6840	217	47	the	the	DET
taxlaw-6840	217	48	same	same	ADJ
taxlaw-6840	217	49	time	time	NOUN
taxlaw-6840	217	50	,	,	PUNCT
taxlaw-6840	217	51	which	which	PRON
taxlaw-6840	217	52	is	be	AUX
taxlaw-6840	217	53	why	why	SCONJ
taxlaw-6840	217	54	it	it	PRON
taxlaw-6840	217	55	is	be	AUX
taxlaw-6840	217	56	better	well	ADJ
taxlaw-6840	217	57	to	to	PART
taxlaw-6840	217	58	do	do	VERB
taxlaw-6840	217	59	careful	careful	ADJ
taxlaw-6840	217	60	econometric	econometric	ADJ
taxlaw-6840	217	61	analyses	analysis	NOUN
taxlaw-6840	217	62	that	that	SCONJ
taxlaw-6840	217	63	control	control	NOUN
taxlaw-6840	217	64	for	for	ADP
taxlaw-6840	217	65	other	other	ADJ
taxlaw-6840	217	66	variables	variable	NOUN
taxlaw-6840	217	67	.	.	PUNCT
taxlaw-6840	218	1	i	i	PRON
taxlaw-6840	218	2	do	do	VERB
taxlaw-6840	218	3	this	this	DET
taxlaw-6840	218	4	exercise	exercise	NOUN
taxlaw-6840	218	5	in	in	ADP
taxlaw-6840	218	6	clausing	clause	VERB
taxlaw-6840	218	7	(	(	PUNCT
taxlaw-6840	218	8	2012	2012	NUM
taxlaw-6840	218	9	,	,	PUNCT
taxlaw-6840	218	10	2013	2013	NUM
taxlaw-6840	218	11	)	)	PUNCT
taxlaw-6840	218	12	with	with	ADP
taxlaw-6840	218	13	every	every	DET
taxlaw-6840	218	14	major	major	ADJ
taxlaw-6840	218	15	source	source	NOUN
taxlaw-6840	218	16	of	of	ADP
taxlaw-6840	218	17	wage	wage	NOUN
taxlaw-6840	218	18	data	datum	NOUN
taxlaw-6840	218	19	,	,	PUNCT
taxlaw-6840	218	20	every	every	DET
taxlaw-6840	218	21	major	major	ADJ
taxlaw-6840	218	22	source	source	NOUN
taxlaw-6840	218	23	of	of	ADP
taxlaw-6840	218	24	tax	tax	NOUN
taxlaw-6840	218	25	rate	rate	NOUN
taxlaw-6840	218	26	data	datum	NOUN
taxlaw-6840	218	27	,	,	PUNCT
taxlaw-6840	218	28	and	and	CCONJ
taxlaw-6840	218	29	multiple	multiple	ADJ
taxlaw-6840	218	30	types	type	NOUN
taxlaw-6840	218	31	of	of	ADP
taxlaw-6840	218	32	specifications.44	specifications.44	NOUN
taxlaw-6840	218	33	the	the	DET
taxlaw-6840	218	34	picture	picture	NOUN
taxlaw-6840	218	35	that	that	PRON
taxlaw-6840	218	36	emerges	emerge	VERB
taxlaw-6840	218	37	from	from	ADP
taxlaw-6840	218	38	such	such	ADJ
taxlaw-6840	218	39	careful	careful	ADJ
taxlaw-6840	218	40	analysis	analysis	NOUN
taxlaw-6840	218	41	is	be	AUX
taxlaw-6840	218	42	that	that	SCONJ
taxlaw-6840	218	43	there	there	PRON
taxlaw-6840	218	44	is	be	VERB
taxlaw-6840	218	45	simply	simply	ADV
taxlaw-6840	218	46	no	no	DET
taxlaw-6840	218	47	statistically	statistically	ADV
taxlaw-6840	218	48	robust	robust	ADJ
taxlaw-6840	218	49	relationship	relationship	NOUN
taxlaw-6840	218	50	between	between	ADP
taxlaw-6840	218	51	corporate	corporate	ADJ
taxlaw-6840	218	52	tax	tax	NOUN
taxlaw-6840	218	53	variables	variable	NOUN
taxlaw-6840	218	54	and	and	CCONJ
taxlaw-6840	218	55	countries	country	NOUN
taxlaw-6840	218	56	’	'	PUNCT
taxlaw-6840	218	57	wage	wage	NOUN
taxlaw-6840	218	58	growth	growth	NOUN
taxlaw-6840	218	59	.	.	PUNCT
taxlaw-6840	219	1	this	this	DET
taxlaw-6840	219	2	finding	finding	NOUN
taxlaw-6840	219	3	is	be	AUX
taxlaw-6840	219	4	evident	evident	ADJ
taxlaw-6840	219	5	in	in	ADP
taxlaw-6840	219	6	both	both	DET
taxlaw-6840	219	7	regression	regression	NOUN
taxlaw-6840	219	8	results	result	NOUN
taxlaw-6840	219	9	and	and	CCONJ
taxlaw-6840	219	10	in	in	ADP
taxlaw-6840	219	11	simple	simple	ADJ
taxlaw-6840	219	12	scatter	scatter	NOUN
taxlaw-6840	219	13	-	-	PUNCT
taxlaw-6840	219	14	plots	plot	NOUN
taxlaw-6840	219	15	and	and	CCONJ
taxlaw-6840	219	16	bar	bar	NOUN
taxlaw-6840	219	17	graphs	graph	NOUN
taxlaw-6840	219	18	.	.	PUNCT
taxlaw-6840	220	1	while	while	SCONJ
taxlaw-6840	220	2	some	some	PRON
taxlaw-6840	220	3	of	of	ADP
taxlaw-6840	220	4	the	the	DET
taxlaw-6840	220	5	earlier	early	ADJ
taxlaw-6840	220	6	studies	study	NOUN
taxlaw-6840	220	7	in	in	ADP
taxlaw-6840	220	8	this	this	DET
taxlaw-6840	220	9	area	area	NOUN
taxlaw-6840	220	10	had	have	AUX
taxlaw-6840	220	11	shown	show	VERB
taxlaw-6840	220	12	larger	large	ADJ
taxlaw-6840	220	13	wage	wage	NOUN
taxlaw-6840	220	14	effects	effect	NOUN
taxlaw-6840	220	15	,	,	PUNCT
taxlaw-6840	220	16	in	in	ADP
taxlaw-6840	220	17	many	many	ADJ
taxlaw-6840	220	18	cases	case	NOUN
taxlaw-6840	220	19	the	the	DET
taxlaw-6840	220	20	largest	large	ADJ
taxlaw-6840	220	21	effects	effect	NOUN
taxlaw-6840	220	22	were	be	AUX
taxlaw-6840	220	23	from	from	ADP
taxlaw-6840	220	24	studies	study	NOUN
taxlaw-6840	220	25	that	that	PRON
taxlaw-6840	220	26	were	be	AUX
taxlaw-6840	220	27	not	not	PART
taxlaw-6840	220	28	ultimately	ultimately	ADV
taxlaw-6840	220	29	published	publish	VERB
taxlaw-6840	220	30	,	,	PUNCT
taxlaw-6840	220	31	and	and	CCONJ
taxlaw-6840	220	32	some	some	PRON
taxlaw-6840	220	33	of	of	ADP
taxlaw-6840	220	34	these	these	DET
taxlaw-6840	220	35	results	result	NOUN
taxlaw-6840	220	36	were	be	AUX
taxlaw-6840	220	37	found	find	VERB
taxlaw-6840	220	38	to	to	PART
taxlaw-6840	220	39	be	be	AUX
taxlaw-6840	220	40	quite	quite	ADV
taxlaw-6840	220	41	fragile.45	fragile.45	ADJ
taxlaw-6840	220	42	on	on	ADP
taxlaw-6840	220	43	the	the	DET
taxlaw-6840	220	44	other	other	ADJ
taxlaw-6840	220	45	hand	hand	NOUN
taxlaw-6840	220	46	,	,	PUNCT
taxlaw-6840	220	47	there	there	PRON
taxlaw-6840	220	48	are	be	VERB
taxlaw-6840	220	49	high	high	ADJ
taxlaw-6840	220	50	-	-	PUNCT
taxlaw-6840	220	51	quality	quality	NOUN
taxlaw-6840	220	52	studies	study	NOUN
taxlaw-6840	220	53	that	that	PRON
taxlaw-6840	220	54	rely	rely	VERB
taxlaw-6840	220	55	on	on	ADP
taxlaw-6840	220	56	subnational	subnational	ADJ
taxlaw-6840	220	57	data	datum	NOUN
taxlaw-6840	220	58	that	that	PRON
taxlaw-6840	220	59	show	show	VERB
taxlaw-6840	220	60	that	that	SCONJ
taxlaw-6840	220	61	labor	labor	NOUN
taxlaw-6840	220	62	bears	bear	VERB
taxlaw-6840	220	63	a	a	DET
taxlaw-6840	220	64	larger	large	ADJ
taxlaw-6840	220	65	burden	burden	NOUN
taxlaw-6840	220	66	of	of	ADP
taxlaw-6840	220	67	the	the	DET
taxlaw-6840	220	68	tax	tax	NOUN
taxlaw-6840	220	69	.	.	PUNCT
taxlaw-6840	221	1	for	for	ADP
taxlaw-6840	221	2	example	example	NOUN
taxlaw-6840	221	3	,	,	PUNCT
taxlaw-6840	221	4	suarez	suarez	PROPN
taxlaw-6840	221	5	serrato	serrato	PROPN
taxlaw-6840	221	6	and	and	CCONJ
taxlaw-6840	221	7	zidar	zidar	PROPN
taxlaw-6840	221	8	(	(	PUNCT
taxlaw-6840	221	9	2016	2016	NUM
taxlaw-6840	221	10	)	)	PUNCT
taxlaw-6840	221	11	find	find	VERB
taxlaw-6840	221	12	that	that	SCONJ
taxlaw-6840	221	13	workers	worker	NOUN
taxlaw-6840	221	14	bear	bear	VERB
taxlaw-6840	221	15	30	30	NUM
taxlaw-6840	221	16	to	to	PART
taxlaw-6840	221	17	35	35	NUM
taxlaw-6840	221	18	%	%	NOUN
taxlaw-6840	221	19	of	of	ADP
taxlaw-6840	221	20	the	the	DET
taxlaw-6840	221	21	corporate	corporate	ADJ
taxlaw-6840	221	22	tax	tax	NOUN
taxlaw-6840	221	23	burden	burden	NOUN
taxlaw-6840	221	24	in	in	ADP
taxlaw-6840	221	25	the	the	DET
taxlaw-6840	221	26	u.s	u.s	PROPN
taxlaw-6840	221	27	.	.	PROPN
taxlaw-6840	221	28	state	state	PROPN
taxlaw-6840	221	29	context	context	NOUN
taxlaw-6840	221	30	;	;	PUNCT
taxlaw-6840	221	31	of	of	ADP
taxlaw-6840	221	32	course	course	NOUN
taxlaw-6840	221	33	,	,	PUNCT
taxlaw-6840	221	34	capital	capital	NOUN
taxlaw-6840	221	35	may	may	AUX
taxlaw-6840	221	36	be	be	AUX
taxlaw-6840	221	37	far	far	ADV
taxlaw-6840	221	38	more	more	ADJ
taxlaw-6840	221	39	mobile	mobile	NOUN
taxlaw-6840	221	40	across	across	ADP
taxlaw-6840	221	41	u.s	u.s	PROPN
taxlaw-6840	221	42	.	.	PROPN
taxlaw-6840	221	43	states	state	NOUN
taxlaw-6840	221	44	than	than	ADP
taxlaw-6840	221	45	across	across	ADP
taxlaw-6840	221	46	countries	country	NOUN
taxlaw-6840	221	47	,	,	PUNCT
taxlaw-6840	221	48	and	and	CCONJ
taxlaw-6840	221	49	that	that	PRON
taxlaw-6840	221	50	could	could	AUX
taxlaw-6840	221	51	be	be	AUX
taxlaw-6840	221	52	one	one	NUM
taxlaw-6840	221	53	explanation	explanation	NOUN
taxlaw-6840	221	54	for	for	ADP
taxlaw-6840	221	55	their	their	PRON
taxlaw-6840	221	56	finding.46	finding.46	NOUN
taxlaw-6840	221	57	fuest	fuest	ADJ
taxlaw-6840	221	58	,	,	PUNCT
taxlaw-6840	221	59	piechl	piechl	NOUN
taxlaw-6840	221	60	,	,	PUNCT
taxlaw-6840	221	61	and	and	CCONJ
taxlaw-6840	221	62	siegloch	siegloch	NOUN
taxlaw-6840	221	63	(	(	PUNCT
taxlaw-6840	221	64	2018	2018	NUM
taxlaw-6840	221	65	)	)	PUNCT
taxlaw-6840	221	66	find	find	VERB
taxlaw-6840	221	67	that	that	SCONJ
taxlaw-6840	221	68	labor	labor	NOUN
taxlaw-6840	221	69	may	may	AUX
taxlaw-6840	221	70	bear	bear	VERB
taxlaw-6840	221	71	50	50	NUM
taxlaw-6840	221	72	percent	percent	NOUN
taxlaw-6840	221	73	of	of	ADP
taxlaw-6840	221	74	the	the	DET
taxlaw-6840	221	75	corporate	corporate	ADJ
taxlaw-6840	221	76	tax	tax	NOUN
taxlaw-6840	221	77	burden	burden	NOUN
taxlaw-6840	221	78	in	in	ADP
taxlaw-6840	221	79	the	the	DET
taxlaw-6840	221	80	sub	sub	ADJ
taxlaw-6840	221	81	-	-	ADJ
taxlaw-6840	221	82	national	national	ADJ
taxlaw-6840	221	83	german	german	ADJ
taxlaw-6840	221	84	context	context	NOUN
taxlaw-6840	221	85	;	;	PUNCT
taxlaw-6840	221	86	in	in	ADP
taxlaw-6840	221	87	addition	addition	NOUN
taxlaw-6840	221	88	to	to	ADP
taxlaw-6840	221	89	the	the	DET
taxlaw-6840	221	90	greater	great	ADJ
taxlaw-6840	221	91	mobility	mobility	NOUN
taxlaw-6840	221	92	of	of	ADP
taxlaw-6840	221	93	capital	capital	NOUN
taxlaw-6840	221	94	in	in	ADP
taxlaw-6840	221	95	the	the	DET
taxlaw-6840	221	96	subnational	subnational	ADJ
taxlaw-6840	221	97	context	context	NOUN
taxlaw-6840	221	98	,	,	PUNCT
taxlaw-6840	221	99	this	this	DET
taxlaw-6840	221	100	finding	finding	NOUN
taxlaw-6840	221	101	may	may	AUX
taxlaw-6840	221	102	also	also	ADV
taxlaw-6840	221	103	result	result	VERB
taxlaw-6840	221	104	from	from	ADP
taxlaw-6840	221	105	the	the	DET
taxlaw-6840	221	106	rent	rent	NOUN
taxlaw-6840	221	107	-	-	PUNCT
taxlaw-6840	221	108	sharing	sharing	NOUN
taxlaw-6840	221	109	mechanism	mechanism	NOUN
taxlaw-6840	221	110	,	,	PUNCT
taxlaw-6840	221	111	given	give	VERB
taxlaw-6840	221	112	the	the	DET
taxlaw-6840	221	113	greater	great	ADJ
taxlaw-6840	221	114	bargaining	bargaining	NOUN
taxlaw-6840	221	115	strength	strength	NOUN
taxlaw-6840	221	116	of	of	ADP
taxlaw-6840	221	117	labor	labor	NOUN
taxlaw-6840	221	118	in	in	ADP
taxlaw-6840	221	119	the	the	DET
taxlaw-6840	221	120	german	german	ADJ
taxlaw-6840	221	121	context.47	context.47	NOUN
taxlaw-6840	221	122	indeed	indeed	ADV
taxlaw-6840	221	123	,	,	PUNCT
taxlaw-6840	221	124	they	they	PRON
taxlaw-6840	221	125	find	find	VERB
taxlaw-6840	221	126	near	near	ADP
taxlaw-6840	221	127	-	-	PUNCT
taxlaw-6840	221	128	zero	zero	NUM
taxlaw-6840	221	129	wage	wage	NOUN
taxlaw-6840	221	130	effects	effect	NOUN
taxlaw-6840	221	131	for	for	ADP
taxlaw-6840	221	132	foreign	foreign	ADJ
taxlaw-6840	221	133	firms	firm	NOUN
taxlaw-6840	221	134	,	,	PUNCT
taxlaw-6840	221	135	firms	firm	NOUN
taxlaw-6840	221	136	that	that	PRON
taxlaw-6840	221	137	operate	operate	VERB
taxlaw-6840	221	138	across	across	ADP
taxlaw-6840	221	139	jurisdictions	jurisdiction	NOUN
taxlaw-6840	221	140	,	,	PUNCT
taxlaw-6840	221	141	and	and	CCONJ
taxlaw-6840	221	142	larger	large	ADJ
taxlaw-6840	221	143	firms	firm	NOUN
taxlaw-6840	221	144	,	,	PUNCT
taxlaw-6840	221	145	likely	likely	ADJ
taxlaw-6840	221	146	due	due	ADP
taxlaw-6840	221	147	to	to	ADP
taxlaw-6840	221	148	the	the	DET
taxlaw-6840	221	149	weaker	weak	ADJ
taxlaw-6840	221	150	bargaining	bargaining	NOUN
taxlaw-6840	221	151	power	power	NOUN
taxlaw-6840	221	152	of	of	ADP
taxlaw-6840	221	153	labor	labor	NOUN
taxlaw-6840	221	154	in	in	ADP
taxlaw-6840	221	155	those	those	DET
taxlaw-6840	221	156	contexts	contexts	NOUN
taxlaw-6840	221	157	.	.	PUNCT
taxlaw-6840	222	1	43	43	NUM
taxlaw-6840	222	2	organization	organization	NOUN
taxlaw-6840	222	3	of	of	ADP
taxlaw-6840	222	4	economic	economic	ADJ
taxlaw-6840	222	5	cooperation	cooperation	NOUN
taxlaw-6840	222	6	and	and	CCONJ
taxlaw-6840	222	7	development	development	NOUN
taxlaw-6840	222	8	(	(	PUNCT
taxlaw-6840	222	9	oecd	oecd	PROPN
taxlaw-6840	222	10	)	)	PUNCT
taxlaw-6840	222	11	database	database	NOUN
taxlaw-6840	222	12	,	,	PUNCT
taxlaw-6840	222	13	data.oecd.org	data.oecd.org	NOUN
taxlaw-6840	222	14	.	.	PUNCT
taxlaw-6840	223	1	44	44	NUM
taxlaw-6840	223	2	clausing	clausing	NOUN
taxlaw-6840	223	3	(	(	PUNCT
taxlaw-6840	223	4	2012	2012	NUM
taxlaw-6840	223	5	)	)	PUNCT
taxlaw-6840	223	6	,	,	PUNCT
taxlaw-6840	223	7	supra	supra	PROPN
taxlaw-6840	223	8	note	note	VERB
taxlaw-6840	223	9	37	37	NUM
taxlaw-6840	223	10	and	and	CCONJ
taxlaw-6840	223	11	clausing	clause	VERB
taxlaw-6840	223	12	(	(	PUNCT
taxlaw-6840	223	13	2013	2013	NUM
taxlaw-6840	223	14	)	)	PUNCT
taxlaw-6840	223	15	,	,	PUNCT
taxlaw-6840	223	16	supra	supra	PROPN
taxlaw-6840	223	17	note	note	VERB
taxlaw-6840	223	18	37	37	NUM
taxlaw-6840	223	19	.	.	PUNCT
taxlaw-6840	224	1	45	45	NUM
taxlaw-6840	224	2	clausing	clausing	NOUN
taxlaw-6840	224	3	(	(	PUNCT
taxlaw-6840	224	4	2013	2013	NUM
taxlaw-6840	224	5	)	)	PUNCT
taxlaw-6840	224	6	,	,	PUNCT
taxlaw-6840	224	7	supra	supra	PROPN
taxlaw-6840	224	8	note	note	VERB
taxlaw-6840	224	9	37	37	NUM
taxlaw-6840	224	10	.	.	PUNCT
taxlaw-6840	225	1	46	46	NUM
taxlaw-6840	226	1	juan	juan	PROPN
taxlaw-6840	226	2	carlos	carlos	PROPN
taxlaw-6840	226	3	suarez	suarez	PROPN
taxlaw-6840	226	4	serrato	serrato	PROPN
taxlaw-6840	226	5	&	&	CCONJ
taxlaw-6840	226	6	owen	owen	PROPN
taxlaw-6840	226	7	zidar	zidar	PROPN
taxlaw-6840	226	8	,	,	PUNCT
taxlaw-6840	226	9	who	who	PRON
taxlaw-6840	226	10	benefits	benefit	VERB
taxlaw-6840	226	11	from	from	ADP
taxlaw-6840	226	12	state	state	NOUN
taxlaw-6840	226	13	corporate	corporate	ADJ
taxlaw-6840	226	14	tax	tax	NOUN
taxlaw-6840	226	15	cuts	cut	NOUN
taxlaw-6840	226	16	?	?	PUNCT
taxlaw-6840	227	1	a	a	DET
taxlaw-6840	227	2	local	local	ADJ
taxlaw-6840	227	3	labor	labor	NOUN
taxlaw-6840	227	4	markets	market	NOUN
taxlaw-6840	227	5	appoach	appoach	ADJ
taxlaw-6840	227	6	with	with	ADP
taxlaw-6840	227	7	heterogenous	heterogenous	ADJ
taxlaw-6840	227	8	firms	firm	NOUN
taxlaw-6840	227	9	,	,	PUNCT
taxlaw-6840	227	10	106	106	NUM
taxlaw-6840	227	11	am	am	NOUN
taxlaw-6840	227	12	.	.	PUNCT
taxlaw-6840	228	1	econ	econ	PROPN
taxlaw-6840	228	2	.	.	PUNCT
taxlaw-6840	229	1	rev	rev	PROPN
taxlaw-6840	229	2	.	.	PROPN
taxlaw-6840	229	3	2582	2582	NUM
taxlaw-6840	229	4	(	(	PUNCT
taxlaw-6840	229	5	2016	2016	NUM
taxlaw-6840	229	6	)	)	PUNCT
taxlaw-6840	229	7	.	.	PUNCT
taxlaw-6840	230	1	47	47	NUM
taxlaw-6840	230	2	clemens	clemen	NOUN
taxlaw-6840	230	3	fuest	fu	ADJ
taxlaw-6840	230	4	et	et	PROPN
taxlaw-6840	230	5	al	al	PROPN
taxlaw-6840	230	6	.	.	PROPN
taxlaw-6840	230	7	,	,	PUNCT
taxlaw-6840	230	8	do	do	AUX
taxlaw-6840	230	9	higher	high	ADJ
taxlaw-6840	230	10	corporate	corporate	ADJ
taxlaw-6840	230	11	taxes	taxis	NOUN
taxlaw-6840	230	12	reduce	reduce	VERB
taxlaw-6840	230	13	wages	wage	NOUN
taxlaw-6840	230	14	?	?	PUNCT
taxlaw-6840	231	1	micro	micro	ADJ
taxlaw-6840	231	2	evidence	evidence	NOUN
taxlaw-6840	231	3	from	from	ADP
taxlaw-6840	231	4	germany	germany	PROPN
taxlaw-6840	231	5	,	,	PUNCT
taxlaw-6840	231	6	108	108	NUM
taxlaw-6840	231	7	am	am	NOUN
taxlaw-6840	231	8	.	.	PUNCT
taxlaw-6840	232	1	econ	econ	PROPN
taxlaw-6840	232	2	.	.	PUNCT
taxlaw-6840	233	1	rev	rev	PROPN
taxlaw-6840	233	2	.	.	PROPN
taxlaw-6840	234	1	393–418	393–418	NUM
taxlaw-6840	234	2	(	(	PUNCT
taxlaw-6840	234	3	2018	2018	NUM
taxlaw-6840	234	4	)	)	PUNCT
taxlaw-6840	234	5	.	.	PUNCT
taxlaw-6840	235	1	0	0	NUM
taxlaw-6840	236	1	5	5	NUM
taxlaw-6840	236	2	10	10	NUM
taxlaw-6840	236	3	15	15	NUM
taxlaw-6840	236	4	20	20	NUM
taxlaw-6840	236	5	25	25	NUM
taxlaw-6840	236	6	30	30	NUM
taxlaw-6840	236	7	35	35	NUM
taxlaw-6840	236	8	40	40	NUM
taxlaw-6840	236	9	45	45	NUM
taxlaw-6840	236	10	90	90	NUM
taxlaw-6840	236	11	95	95	NUM
taxlaw-6840	236	12	100	100	NUM
taxlaw-6840	236	13	105	105	NUM
taxlaw-6840	236	14	110	110	NUM
taxlaw-6840	236	15	115	115	NUM
taxlaw-6840	236	16	120	120	NUM
taxlaw-6840	236	17	2000	2000	NUM
taxlaw-6840	236	18	2001	2001	NUM
taxlaw-6840	236	19	2002	2002	NUM
taxlaw-6840	236	20	2003	2003	NUM
taxlaw-6840	236	21	2004	2004	NUM
taxlaw-6840	236	22	2005	2005	NUM
taxlaw-6840	236	23	2006	2006	NUM
taxlaw-6840	236	24	2007	2007	NUM
taxlaw-6840	236	25	2008	2008	NUM
taxlaw-6840	236	26	2009	2009	NUM
taxlaw-6840	236	27	2010	2010	NUM
taxlaw-6840	236	28	2011	2011	NUM
taxlaw-6840	236	29	2012	2012	NUM
taxlaw-6840	236	30	2013	2013	NUM
taxlaw-6840	236	31	2014	2014	NUM
taxlaw-6840	236	32	2015	2015	NUM
taxlaw-6840	236	33	2016	2016	NUM
taxlaw-6840	236	34	2017	2017	NUM
taxlaw-6840	236	35	ta	ta	ADP
taxlaw-6840	236	36	x	x	SYM
taxlaw-6840	236	37	ra	ra	NOUN
taxlaw-6840	236	38	te	te	INTJ
taxlaw-6840	236	39	in	in	ADP
taxlaw-6840	236	40	p	p	PROPN
taxlaw-6840	236	41	er	er	INTJ
taxlaw-6840	236	42	ce	ce	X
taxlaw-6840	236	43	nt	not	PART
taxlaw-6840	236	44	in	in	ADP
taxlaw-6840	236	45	de	de	X
taxlaw-6840	236	46	x	x	X
taxlaw-6840	236	47	,	,	PUNCT
taxlaw-6840	236	48	2	2	NUM
taxlaw-6840	236	49	00	00	NUM
taxlaw-6840	236	50	0	0	NUM
taxlaw-6840	237	1	=	=	SYM
taxlaw-6840	237	2	10	10	NUM
taxlaw-6840	237	3	0	0	NUM
taxlaw-6840	238	1	us	us	PROPN
taxlaw-6840	238	2	wages	wage	NOUN
taxlaw-6840	238	3	wages	wage	NOUN
taxlaw-6840	238	4	,	,	PUNCT
taxlaw-6840	238	5	germany	germany	PROPN
taxlaw-6840	238	6	tax	tax	NOUN
taxlaw-6840	238	7	rate	rate	NOUN
taxlaw-6840	238	8	,	,	PUNCT
taxlaw-6840	238	9	germany	germany	PROPN
taxlaw-6840	238	10	[	[	X
taxlaw-6840	238	11	vol	vol	NOUN
taxlaw-6840	238	12	.	.	PROPN
taxlaw-6840	238	13	11:2	11:2	NUM
taxlaw-6840	238	14	columbia	columbia	PROPN
taxlaw-6840	238	15	journal	journal	PROPN
taxlaw-6840	238	16	of	of	ADP
taxlaw-6840	238	17	tax	tax	NOUN
taxlaw-6840	238	18	law	law	NOUN
taxlaw-6840	238	19	46	46	NUM
taxlaw-6840	238	20	we	we	PRON
taxlaw-6840	238	21	only	only	ADV
taxlaw-6840	238	22	have	have	VERB
taxlaw-6840	238	23	one	one	NUM
taxlaw-6840	238	24	year	year	NOUN
taxlaw-6840	238	25	of	of	ADP
taxlaw-6840	238	26	data	datum	NOUN
taxlaw-6840	238	27	since	since	SCONJ
taxlaw-6840	238	28	the	the	DET
taxlaw-6840	238	29	tax	tax	NOUN
taxlaw-6840	238	30	law	law	NOUN
taxlaw-6840	238	31	changed	change	VERB
taxlaw-6840	238	32	,	,	PUNCT
taxlaw-6840	238	33	but	but	CCONJ
taxlaw-6840	238	34	early	early	ADJ
taxlaw-6840	238	35	u.s	u.s	PROPN
taxlaw-6840	238	36	.	.	PROPN
taxlaw-6840	238	37	evidence	evidence	NOUN
taxlaw-6840	238	38	does	do	AUX
taxlaw-6840	238	39	not	not	PART
taxlaw-6840	238	40	suggest	suggest	VERB
taxlaw-6840	238	41	quick	quick	ADJ
taxlaw-6840	238	42	wage	wage	NOUN
taxlaw-6840	238	43	gains	gain	NOUN
taxlaw-6840	238	44	from	from	ADP
taxlaw-6840	238	45	the	the	DET
taxlaw-6840	238	46	legislation	legislation	NOUN
taxlaw-6840	238	47	,	,	PUNCT
taxlaw-6840	238	48	thus	thus	ADV
taxlaw-6840	238	49	casting	cast	VERB
taxlaw-6840	238	50	doubt	doubt	NOUN
taxlaw-6840	238	51	on	on	ADP
taxlaw-6840	238	52	the	the	DET
taxlaw-6840	238	53	rent	rent	NOUN
taxlaw-6840	238	54	-	-	PUNCT
taxlaw-6840	238	55	sharing	sharing	NOUN
taxlaw-6840	238	56	mechanism	mechanism	NOUN
taxlaw-6840	238	57	,	,	PUNCT
taxlaw-6840	238	58	which	which	PRON
taxlaw-6840	238	59	should	should	AUX
taxlaw-6840	238	60	be	be	AUX
taxlaw-6840	238	61	nearly	nearly	ADV
taxlaw-6840	238	62	immediate	immediate	ADJ
taxlaw-6840	238	63	.	.	PUNCT
taxlaw-6840	239	1	figure	figure	NOUN
taxlaw-6840	239	2	6	6	NUM
taxlaw-6840	239	3	shows	show	VERB
taxlaw-6840	239	4	annual	annual	ADJ
taxlaw-6840	239	5	wage	wage	NOUN
taxlaw-6840	239	6	growth	growth	NOUN
taxlaw-6840	239	7	.	.	PUNCT
taxlaw-6840	240	1	2018	2018	NUM
taxlaw-6840	240	2	wage	wage	NOUN
taxlaw-6840	240	3	growth	growth	NOUN
taxlaw-6840	240	4	is	be	AUX
taxlaw-6840	240	5	positive	positive	ADJ
taxlaw-6840	240	6	,	,	PUNCT
taxlaw-6840	240	7	and	and	CCONJ
taxlaw-6840	240	8	thus	thus	ADV
taxlaw-6840	240	9	better	well	ADJ
taxlaw-6840	240	10	than	than	ADP
taxlaw-6840	240	11	the	the	DET
taxlaw-6840	240	12	years	year	NOUN
taxlaw-6840	240	13	coming	come	VERB
taxlaw-6840	240	14	out	out	ADP
taxlaw-6840	240	15	of	of	ADP
taxlaw-6840	240	16	the	the	DET
taxlaw-6840	240	17	great	great	ADJ
taxlaw-6840	240	18	recession	recession	NOUN
taxlaw-6840	240	19	,	,	PUNCT
taxlaw-6840	240	20	but	but	CCONJ
taxlaw-6840	240	21	it	it	PRON
taxlaw-6840	240	22	is	be	AUX
taxlaw-6840	240	23	slower	slow	ADJ
taxlaw-6840	240	24	than	than	ADP
taxlaw-6840	240	25	the	the	DET
taxlaw-6840	240	26	pace	pace	NOUN
taxlaw-6840	240	27	of	of	ADP
taxlaw-6840	240	28	wage	wage	NOUN
taxlaw-6840	240	29	growth	growth	NOUN
taxlaw-6840	240	30	in	in	ADP
taxlaw-6840	240	31	2015	2015	NUM
taxlaw-6840	240	32	,	,	PUNCT
taxlaw-6840	240	33	2016	2016	NUM
taxlaw-6840	240	34	,	,	PUNCT
taxlaw-6840	240	35	and	and	CCONJ
taxlaw-6840	240	36	2017	2017	NUM
taxlaw-6840	240	37	.	.	X
taxlaw-6840	241	1	2019	2019	NUM
taxlaw-6840	241	2	wage	wage	NOUN
taxlaw-6840	241	3	growth	growth	NOUN
taxlaw-6840	241	4	is	be	AUX
taxlaw-6840	241	5	similar	similar	ADJ
taxlaw-6840	241	6	to	to	ADP
taxlaw-6840	241	7	that	that	PRON
taxlaw-6840	241	8	in	in	ADP
taxlaw-6840	241	9	2015	2015	NUM
taxlaw-6840	241	10	-	-	SYM
taxlaw-6840	241	11	17.48	17.48	NUM
taxlaw-6840	241	12	however	however	ADV
taxlaw-6840	241	13	,	,	PUNCT
taxlaw-6840	241	14	there	there	PRON
taxlaw-6840	241	15	is	be	VERB
taxlaw-6840	241	16	more	more	ADJ
taxlaw-6840	241	17	evidence	evidence	NOUN
taxlaw-6840	241	18	of	of	ADP
taxlaw-6840	241	19	gains	gain	NOUN
taxlaw-6840	241	20	to	to	ADP
taxlaw-6840	241	21	shareholders	shareholder	NOUN
taxlaw-6840	241	22	.	.	PUNCT
taxlaw-6840	242	1	with	with	ADP
taxlaw-6840	242	2	trump	trump	NOUN
taxlaw-6840	242	3	’s	’s	PART
taxlaw-6840	242	4	election	election	NOUN
taxlaw-6840	242	5	,	,	PUNCT
taxlaw-6840	242	6	and	and	CCONJ
taxlaw-6840	242	7	the	the	DET
taxlaw-6840	242	8	promise	promise	NOUN
taxlaw-6840	242	9	of	of	ADP
taxlaw-6840	242	10	future	future	ADJ
taxlaw-6840	242	11	corporate	corporate	ADJ
taxlaw-6840	242	12	tax	tax	NOUN
taxlaw-6840	242	13	cuts	cut	NOUN
taxlaw-6840	242	14	,	,	PUNCT
taxlaw-6840	242	15	the	the	DET
taxlaw-6840	242	16	stock	stock	NOUN
taxlaw-6840	242	17	market	market	NOUN
taxlaw-6840	242	18	likely	likely	ADV
taxlaw-6840	242	19	priced	price	VERB
taxlaw-6840	242	20	in	in	ADP
taxlaw-6840	242	21	this	this	DET
taxlaw-6840	242	22	probability	probability	NOUN
taxlaw-6840	242	23	as	as	ADP
taxlaw-6840	242	24	events	event	NOUN
taxlaw-6840	242	25	unfolded	unfold	VERB
taxlaw-6840	242	26	,	,	PUNCT
taxlaw-6840	242	27	rising	rise	VERB
taxlaw-6840	242	28	strongly	strongly	ADV
taxlaw-6840	242	29	in	in	ADP
taxlaw-6840	242	30	2017	2017	NUM
taxlaw-6840	242	31	.	.	PUNCT
taxlaw-6840	243	1	the	the	DET
taxlaw-6840	243	2	dow	dow	PROPN
taxlaw-6840	243	3	jones	jones	PROPN
taxlaw-6840	243	4	industrial	industrial	PROPN
taxlaw-6840	243	5	average	average	PROPN
taxlaw-6840	243	6	(	(	PUNCT
taxlaw-6840	243	7	djia	djia	PROPN
taxlaw-6840	243	8	)	)	PUNCT
taxlaw-6840	243	9	index	index	NOUN
taxlaw-6840	243	10	rose	rise	VERB
taxlaw-6840	243	11	by	by	ADP
taxlaw-6840	243	12	25	25	NUM
taxlaw-6840	243	13	%	%	NOUN
taxlaw-6840	243	14	in	in	ADP
taxlaw-6840	243	15	2017	2017	NUM
taxlaw-6840	243	16	.	.	PUNCT
taxlaw-6840	244	1	in	in	ADP
taxlaw-6840	244	2	contrast	contrast	NOUN
taxlaw-6840	244	3	,	,	PUNCT
taxlaw-6840	244	4	2018	2018	NUM
taxlaw-6840	244	5	was	be	AUX
taxlaw-6840	244	6	a	a	DET
taxlaw-6840	244	7	volatile	volatile	ADJ
taxlaw-6840	244	8	year	year	NOUN
taxlaw-6840	244	9	,	,	PUNCT
taxlaw-6840	244	10	and	and	CCONJ
taxlaw-6840	244	11	the	the	DET
taxlaw-6840	244	12	stock	stock	NOUN
taxlaw-6840	244	13	market	market	NOUN
taxlaw-6840	244	14	closed	close	VERB
taxlaw-6840	244	15	about	about	ADV
taxlaw-6840	244	16	8	8	NUM
taxlaw-6840	244	17	percent	percent	NOUN
taxlaw-6840	244	18	down	down	ADV
taxlaw-6840	244	19	.	.	PUNCT
taxlaw-6840	245	1	in	in	ADP
taxlaw-6840	245	2	2019	2019	NUM
taxlaw-6840	245	3	,	,	PUNCT
taxlaw-6840	245	4	it	it	PRON
taxlaw-6840	245	5	surged	surge	VERB
taxlaw-6840	245	6	again	again	ADV
taxlaw-6840	245	7	,	,	PUNCT
taxlaw-6840	245	8	rising	rise	VERB
taxlaw-6840	245	9	by	by	ADP
taxlaw-6840	245	10	26	26	NUM
taxlaw-6840	245	11	%	%	NOUN
taxlaw-6840	245	12	.	.	PUNCT
taxlaw-6840	246	1	figure	figure	NOUN
taxlaw-6840	246	2	7	7	NUM
taxlaw-6840	246	3	shows	show	VERB
taxlaw-6840	246	4	the	the	DET
taxlaw-6840	246	5	djia	djia	PROPN
taxlaw-6840	246	6	index	index	NOUN
taxlaw-6840	246	7	since	since	SCONJ
taxlaw-6840	246	8	2014	2014	NUM
taxlaw-6840	246	9	.	.	PUNCT
taxlaw-6840	247	1	figure	figure	VERB
taxlaw-6840	247	2	6	6	NUM
taxlaw-6840	247	3	:	:	PUNCT
taxlaw-6840	247	4	u.s	u.s	PROPN
taxlaw-6840	247	5	.	.	PROPN
taxlaw-6840	247	6	real	real	ADJ
taxlaw-6840	247	7	wage	wage	NOUN
taxlaw-6840	247	8	growth	growth	NOUN
taxlaw-6840	247	9	,	,	PUNCT
taxlaw-6840	247	10	annual	annual	ADJ
taxlaw-6840	247	11	rate	rate	NOUN
taxlaw-6840	247	12	,	,	PUNCT
taxlaw-6840	247	13	2014	2014	NUM
taxlaw-6840	247	14	-	-	SYM
taxlaw-6840	247	15	2019	2019	NUM
taxlaw-6840	247	16	source	source	NOUN
taxlaw-6840	247	17	:	:	PUNCT
taxlaw-6840	247	18	federal	federal	PROPN
taxlaw-6840	247	19	reserve	reserve	PROPN
taxlaw-6840	247	20	economic	economic	ADJ
taxlaw-6840	247	21	data	datum	NOUN
taxlaw-6840	247	22	.	.	PUNCT
taxlaw-6840	248	1	median	median	ADJ
taxlaw-6840	248	2	usual	usual	ADJ
taxlaw-6840	248	3	weekly	weekly	ADJ
taxlaw-6840	248	4	earnings	earning	NOUN
taxlaw-6840	248	5	,	,	PUNCT
taxlaw-6840	248	6	for	for	ADP
taxlaw-6840	248	7	those	those	PRON
taxlaw-6840	248	8	employed	employ	VERB
taxlaw-6840	248	9	full	full	ADJ
taxlaw-6840	248	10	time	time	NOUN
taxlaw-6840	248	11	.	.	PUNCT
taxlaw-6840	249	1	48	48	NUM
taxlaw-6840	249	2	this	this	DET
taxlaw-6840	249	3	series	series	NOUN
taxlaw-6840	249	4	is	be	AUX
taxlaw-6840	249	5	provided	provide	VERB
taxlaw-6840	249	6	in	in	ADP
taxlaw-6840	249	7	real	real	ADJ
taxlaw-6840	249	8	terms	term	NOUN
taxlaw-6840	249	9	.	.	PUNCT
taxlaw-6840	250	1	considering	consider	VERB
taxlaw-6840	250	2	instead	instead	ADV
taxlaw-6840	250	3	the	the	DET
taxlaw-6840	250	4	nominal	nominal	ADJ
taxlaw-6840	250	5	average	average	ADJ
taxlaw-6840	250	6	hourly	hourly	ADJ
taxlaw-6840	250	7	earnings	earning	NOUN
taxlaw-6840	250	8	of	of	ADP
taxlaw-6840	250	9	all	all	DET
taxlaw-6840	250	10	employees	employee	NOUN
taxlaw-6840	250	11	over	over	ADP
taxlaw-6840	250	12	the	the	DET
taxlaw-6840	250	13	same	same	ADJ
taxlaw-6840	250	14	period	period	NOUN
taxlaw-6840	250	15	,	,	PUNCT
taxlaw-6840	250	16	adjusting	adjust	VERB
taxlaw-6840	250	17	to	to	ADP
taxlaw-6840	250	18	real	real	ADJ
taxlaw-6840	250	19	terms	term	NOUN
taxlaw-6840	250	20	using	use	VERB
taxlaw-6840	250	21	the	the	DET
taxlaw-6840	250	22	cpi	cpi	NOUN
taxlaw-6840	250	23	-	-	PUNCT
taxlaw-6840	250	24	u	u	NOUN
taxlaw-6840	250	25	,	,	PUNCT
taxlaw-6840	250	26	real	real	ADJ
taxlaw-6840	250	27	wage	wage	NOUN
taxlaw-6840	250	28	growth	growth	NOUN
taxlaw-6840	250	29	averaged	average	VERB
taxlaw-6840	250	30	0.9	0.9	NUM
taxlaw-6840	250	31	percent	percent	NOUN
taxlaw-6840	250	32	in	in	ADP
taxlaw-6840	250	33	the	the	DET
taxlaw-6840	250	34	posttcja	posttcja	NOUN
taxlaw-6840	250	35	years	year	NOUN
taxlaw-6840	250	36	(	(	PUNCT
taxlaw-6840	250	37	2018	2018	NUM
taxlaw-6840	250	38	and	and	CCONJ
taxlaw-6840	250	39	2019	2019	NUM
taxlaw-6840	250	40	)	)	PUNCT
taxlaw-6840	250	41	and	and	CCONJ
taxlaw-6840	250	42	averaged	average	VERB
taxlaw-6840	250	43	1	1	NUM
taxlaw-6840	250	44	percent	percent	NOUN
taxlaw-6840	250	45	in	in	ADP
taxlaw-6840	250	46	the	the	DET
taxlaw-6840	250	47	five	five	NUM
taxlaw-6840	250	48	years	year	NOUN
taxlaw-6840	250	49	pre	pre	ADJ
taxlaw-6840	250	50	-	-	NOUN
taxlaw-6840	250	51	tcja	tcja	ADJ
taxlaw-6840	250	52	.	.	PUNCT
taxlaw-6840	251	1	regardless	regardless	ADV
taxlaw-6840	251	2	of	of	ADP
taxlaw-6840	251	3	data	datum	NOUN
taxlaw-6840	251	4	series	series	NOUN
taxlaw-6840	251	5	,	,	PUNCT
taxlaw-6840	251	6	there	there	PRON
taxlaw-6840	251	7	is	be	VERB
taxlaw-6840	251	8	no	no	DET
taxlaw-6840	251	9	noticeable	noticeable	ADJ
taxlaw-6840	251	10	impact	impact	NOUN
taxlaw-6840	251	11	of	of	ADP
taxlaw-6840	251	12	the	the	DET
taxlaw-6840	251	13	tcja	tcja	NOUN
taxlaw-6840	251	14	on	on	ADP
taxlaw-6840	251	15	wage	wage	NOUN
taxlaw-6840	251	16	growth	growth	NOUN
taxlaw-6840	251	17	.	.	PUNCT
taxlaw-6840	252	1	0.0	0.0	NUM
taxlaw-6840	252	2	0.5	0.5	NUM
taxlaw-6840	252	3	1.0	1.0	NUM
taxlaw-6840	252	4	1.5	1.5	NUM
taxlaw-6840	252	5	2.0	2.0	NUM
taxlaw-6840	252	6	2.5	2.5	NUM
taxlaw-6840	252	7	2014	2014	NUM
taxlaw-6840	252	8	2015	2015	NUM
taxlaw-6840	252	9	2016	2016	NUM
taxlaw-6840	252	10	2017	2017	NUM
taxlaw-6840	252	11	2018	2018	NUM
taxlaw-6840	252	12	2019	2019	NUM
taxlaw-6840	252	13	w	w	PROPN
taxlaw-6840	252	14	ag	ag	PROPN
taxlaw-6840	252	15	e	e	PROPN
taxlaw-6840	252	16	g	g	PROPN
taxlaw-6840	252	17	ro	ro	PROPN
taxlaw-6840	252	18	w	w	X
taxlaw-6840	252	19	th	th	X
taxlaw-6840	252	20	in	in	ADP
taxlaw-6840	252	21	p	p	PROPN
taxlaw-6840	252	22	er	er	INTJ
taxlaw-6840	252	23	ce	ce	PROPN
taxlaw-6840	252	24	nt	nt	PROPN
taxlaw-6840	252	25	t	t	PROPN
taxlaw-6840	252	26	er	er	INTJ
taxlaw-6840	252	27	m	m	NOUN
taxlaw-6840	252	28	s	s	NOUN
taxlaw-6840	252	29	2020	2020	NUM
taxlaw-6840	252	30	]	]	PUNCT
taxlaw-6840	252	31	fixing	fix	VERB
taxlaw-6840	252	32	five	five	NUM
taxlaw-6840	252	33	flaws	flaw	NOUN
taxlaw-6840	252	34	of	of	ADP
taxlaw-6840	252	35	the	the	DET
taxlaw-6840	252	36	tax	tax	NOUN
taxlaw-6840	252	37	cuts	cut	NOUN
taxlaw-6840	252	38	and	and	CCONJ
taxlaw-6840	252	39	jobs	job	NOUN
taxlaw-6840	252	40	act	act	VERB
taxlaw-6840	252	41	47	47	NUM
taxlaw-6840	252	42	figure	figure	NOUN
taxlaw-6840	252	43	7	7	NUM
taxlaw-6840	252	44	:	:	PUNCT
taxlaw-6840	252	45	dow	dow	PROPN
taxlaw-6840	252	46	jones	jones	PROPN
taxlaw-6840	252	47	industrial	industrial	PROPN
taxlaw-6840	252	48	average	average	PROPN
taxlaw-6840	252	49	index	index	NOUN
taxlaw-6840	252	50	,	,	PUNCT
taxlaw-6840	252	51	2014	2014	NUM
taxlaw-6840	252	52	-	-	SYM
taxlaw-6840	252	53	2019	2019	NUM
taxlaw-6840	252	54	source	source	NOUN
taxlaw-6840	252	55	:	:	PUNCT
taxlaw-6840	252	56	federal	federal	PROPN
taxlaw-6840	252	57	reserve	reserve	PROPN
taxlaw-6840	252	58	economic	economic	ADJ
taxlaw-6840	252	59	data	datum	NOUN
taxlaw-6840	252	60	.	.	PUNCT
taxlaw-6840	253	1	observations	observation	NOUN
taxlaw-6840	253	2	are	be	AUX
taxlaw-6840	253	3	weekly	weekly	ADJ
taxlaw-6840	253	4	,	,	PUNCT
taxlaw-6840	253	5	ending	end	VERB
taxlaw-6840	253	6	fridays	friday	NOUN
taxlaw-6840	253	7	.	.	PUNCT
taxlaw-6840	254	1	also	also	ADV
taxlaw-6840	254	2	of	of	ADP
taxlaw-6840	254	3	note	note	NOUN
taxlaw-6840	254	4	,	,	PUNCT
taxlaw-6840	254	5	stock	stock	NOUN
taxlaw-6840	254	6	buybacks	buyback	NOUN
taxlaw-6840	254	7	hit	hit	VERB
taxlaw-6840	254	8	record	record	NOUN
taxlaw-6840	254	9	levels	level	NOUN
taxlaw-6840	254	10	in	in	ADP
taxlaw-6840	254	11	2018.49	2018.49	NUM
taxlaw-6840	254	12	stock	stock	NOUN
taxlaw-6840	254	13	buybacks	buyback	NOUN
taxlaw-6840	254	14	are	be	AUX
taxlaw-6840	254	15	one	one	NUM
taxlaw-6840	254	16	sign	sign	NOUN
taxlaw-6840	254	17	that	that	SCONJ
taxlaw-6840	254	18	the	the	DET
taxlaw-6840	254	19	corporate	corporate	ADJ
taxlaw-6840	254	20	tax	tax	NOUN
taxlaw-6840	254	21	cut	cut	NOUN
taxlaw-6840	254	22	windfalls	windfall	NOUN
taxlaw-6840	254	23	of	of	ADP
taxlaw-6840	254	24	the	the	DET
taxlaw-6840	254	25	tcja	tcja	NOUN
taxlaw-6840	254	26	were	be	AUX
taxlaw-6840	254	27	not	not	PART
taxlaw-6840	254	28	simply	simply	ADV
taxlaw-6840	254	29	directed	direct	VERB
taxlaw-6840	254	30	toward	toward	ADP
taxlaw-6840	254	31	new	new	ADJ
taxlaw-6840	254	32	investment	investment	NOUN
taxlaw-6840	254	33	spending	spending	NOUN
taxlaw-6840	254	34	.	.	PUNCT
taxlaw-6840	255	1	many	many	ADJ
taxlaw-6840	255	2	companies	company	NOUN
taxlaw-6840	255	3	lacked	lack	VERB
taxlaw-6840	255	4	significant	significant	ADJ
taxlaw-6840	255	5	new	new	ADJ
taxlaw-6840	255	6	investment	investment	NOUN
taxlaw-6840	255	7	opportunities	opportunity	NOUN
taxlaw-6840	255	8	,	,	PUNCT
taxlaw-6840	255	9	and	and	CCONJ
taxlaw-6840	255	10	instead	instead	ADV
taxlaw-6840	255	11	chose	choose	VERB
taxlaw-6840	255	12	to	to	PART
taxlaw-6840	255	13	return	return	VERB
taxlaw-6840	255	14	the	the	DET
taxlaw-6840	255	15	tax	tax	NOUN
taxlaw-6840	255	16	savings	saving	NOUN
taxlaw-6840	255	17	to	to	ADP
taxlaw-6840	255	18	their	their	PRON
taxlaw-6840	255	19	shareholders	shareholder	NOUN
taxlaw-6840	255	20	.	.	PUNCT
taxlaw-6840	256	1	gross	gross	ADJ
taxlaw-6840	256	2	domestic	domestic	ADJ
taxlaw-6840	256	3	private	private	ADJ
taxlaw-6840	256	4	investment	investment	NOUN
taxlaw-6840	256	5	has	have	AUX
taxlaw-6840	256	6	been	be	AUX
taxlaw-6840	256	7	far	far	ADV
taxlaw-6840	256	8	stronger	strong	ADJ
taxlaw-6840	256	9	than	than	SCONJ
taxlaw-6840	256	10	it	it	PRON
taxlaw-6840	256	11	was	be	AUX
taxlaw-6840	256	12	during	during	ADP
taxlaw-6840	256	13	the	the	DET
taxlaw-6840	256	14	great	great	ADJ
taxlaw-6840	256	15	recession	recession	NOUN
taxlaw-6840	256	16	,	,	PUNCT
taxlaw-6840	256	17	but	but	CCONJ
taxlaw-6840	256	18	the	the	DET
taxlaw-6840	256	19	percent	percent	NOUN
taxlaw-6840	256	20	increase	increase	NOUN
taxlaw-6840	256	21	in	in	ADP
taxlaw-6840	256	22	investment	investment	NOUN
taxlaw-6840	256	23	has	have	AUX
taxlaw-6840	256	24	been	be	AUX
taxlaw-6840	256	25	comparable	comparable	ADJ
taxlaw-6840	256	26	in	in	ADP
taxlaw-6840	256	27	2018	2018	NUM
taxlaw-6840	256	28	to	to	ADP
taxlaw-6840	256	29	other	other	ADJ
taxlaw-6840	256	30	recent	recent	ADJ
taxlaw-6840	256	31	years	year	NOUN
taxlaw-6840	256	32	,	,	PUNCT
taxlaw-6840	256	33	as	as	SCONJ
taxlaw-6840	256	34	shown	show	VERB
taxlaw-6840	256	35	in	in	ADP
taxlaw-6840	256	36	figure	figure	NOUN
taxlaw-6840	256	37	8	8	NUM
taxlaw-6840	256	38	.	.	PUNCT
taxlaw-6840	257	1	investment	investment	NOUN
taxlaw-6840	257	2	in	in	ADP
taxlaw-6840	257	3	2019	2019	NUM
taxlaw-6840	257	4	was	be	AUX
taxlaw-6840	257	5	lower	low	ADJ
taxlaw-6840	257	6	than	than	ADP
taxlaw-6840	257	7	typical	typical	ADJ
taxlaw-6840	257	8	investment	investment	NOUN
taxlaw-6840	257	9	in	in	ADP
taxlaw-6840	257	10	years	year	NOUN
taxlaw-6840	257	11	prior	prior	ADV
taxlaw-6840	257	12	.	.	PUNCT
taxlaw-6840	258	1	data	datum	NOUN
taxlaw-6840	258	2	for	for	ADP
taxlaw-6840	258	3	other	other	ADJ
taxlaw-6840	258	4	series	series	NOUN
taxlaw-6840	258	5	,	,	PUNCT
taxlaw-6840	258	6	such	such	ADJ
taxlaw-6840	258	7	as	as	ADP
taxlaw-6840	258	8	property	property	NOUN
taxlaw-6840	258	9	,	,	PUNCT
taxlaw-6840	258	10	plant	plant	NOUN
taxlaw-6840	258	11	,	,	PUNCT
taxlaw-6840	258	12	and	and	CCONJ
taxlaw-6840	258	13	equipment	equipment	NOUN
taxlaw-6840	258	14	investment	investment	NOUN
taxlaw-6840	258	15	in	in	ADP
taxlaw-6840	258	16	manufacturing	manufacturing	NOUN
taxlaw-6840	258	17	,	,	PUNCT
taxlaw-6840	258	18	as	as	ADV
taxlaw-6840	258	19	well	well	ADV
taxlaw-6840	258	20	as	as	ADP
taxlaw-6840	258	21	gross	gross	ADJ
taxlaw-6840	258	22	fixed	fix	VERB
taxlaw-6840	258	23	capital	capital	NOUN
taxlaw-6840	258	24	formation	formation	NOUN
taxlaw-6840	258	25	,	,	PUNCT
taxlaw-6840	258	26	display	display	VERB
taxlaw-6840	258	27	very	very	ADV
taxlaw-6840	258	28	similar	similar	ADJ
taxlaw-6840	258	29	patterns.50	patterns.50	NOUN
taxlaw-6840	258	30	49	49	NUM
taxlaw-6840	258	31	see	see	VERB
taxlaw-6840	258	32	,	,	PUNCT
taxlaw-6840	258	33	edward	edward	PROPN
taxlaw-6840	258	34	yardeni	yardeni	PROPN
taxlaw-6840	258	35	et	et	PROPN
taxlaw-6840	258	36	al	al	PROPN
taxlaw-6840	258	37	.	.	PROPN
taxlaw-6840	258	38	,	,	PUNCT
taxlaw-6840	258	39	yardeni	yardeni	ADJ
taxlaw-6840	258	40	research	research	NOUN
taxlaw-6840	258	41	,	,	PUNCT
taxlaw-6840	258	42	corporate	corporate	ADJ
taxlaw-6840	258	43	finance	finance	NOUN
taxlaw-6840	258	44	briefing	briefing	NOUN
taxlaw-6840	258	45	:	:	PUNCT
taxlaw-6840	258	46	s&p	s&p	PROPN
taxlaw-6840	258	47	500	500	NUM
taxlaw-6840	258	48	buybacks	buyback	NOUN
taxlaw-6840	258	49	and	and	CCONJ
taxlaw-6840	258	50	dividends	dividend	NOUN
taxlaw-6840	258	51	,	,	PUNCT
taxlaw-6840	258	52	fig.1	fig.1	PROPN
taxlaw-6840	258	53	at	at	ADP
taxlaw-6840	258	54	3	3	NUM
taxlaw-6840	258	55	(	(	PUNCT
taxlaw-6840	258	56	2020	2020	NUM
taxlaw-6840	258	57	)	)	PUNCT
taxlaw-6840	258	58	,	,	PUNCT
taxlaw-6840	258	59	https://www.yardeni.com/pub/buybackdiv.pdf	https://www.yardeni.com/pub/buybackdiv.pdf	VERB
taxlaw-6840	258	60	[	[	X
taxlaw-6840	258	61	https://perma.cc/475l-qkvn	https://perma.cc/475l-qkvn	PROPN
taxlaw-6840	258	62	]	]	X
taxlaw-6840	258	63	.	.	PUNCT
taxlaw-6840	259	1	50	50	NUM
taxlaw-6840	259	2	all	all	DET
taxlaw-6840	259	3	data	datum	NOUN
taxlaw-6840	259	4	are	be	AUX
taxlaw-6840	259	5	from	from	ADP
taxlaw-6840	259	6	federal	federal	PROPN
taxlaw-6840	259	7	reserve	reserve	PROPN
taxlaw-6840	259	8	economic	economic	ADJ
taxlaw-6840	259	9	data	datum	NOUN
taxlaw-6840	259	10	(	(	PUNCT
taxlaw-6840	259	11	fred	fred	ADJ
taxlaw-6840	259	12	)	)	PUNCT
taxlaw-6840	259	13	database	database	NOUN
taxlaw-6840	259	14	.	.	PUNCT
taxlaw-6840	259	15	15000	15000	NUM
taxlaw-6840	259	16	17000	17000	NUM
taxlaw-6840	259	17	19000	19000	NUM
taxlaw-6840	259	18	21000	21000	NUM
taxlaw-6840	259	19	23000	23000	NUM
taxlaw-6840	259	20	25000	25000	NUM
taxlaw-6840	259	21	27000	27000	NUM
taxlaw-6840	259	22	29000	29000	NUM
taxlaw-6840	259	23	31000	31000	NUM
taxlaw-6840	259	24	01	01	NUM
taxlaw-6840	259	25	/0	/0	NOUN
taxlaw-6840	259	26	3/	3/	NUM
taxlaw-6840	259	27	14	14	NUM
taxlaw-6840	259	28	05	05	NUM
taxlaw-6840	259	29	/0	/0	NOUN
taxlaw-6840	260	1	3/	3/	NUM
taxlaw-6840	260	2	14	14	NUM
taxlaw-6840	260	3	09	09	NUM
taxlaw-6840	260	4	/0	/0	NOUN
taxlaw-6840	261	1	3/	3/	NUM
taxlaw-6840	261	2	14	14	NUM
taxlaw-6840	261	3	01	01	NUM
taxlaw-6840	261	4	/0	/0	NOUN
taxlaw-6840	261	5	3/	3/	NUM
taxlaw-6840	261	6	15	15	NUM
taxlaw-6840	261	7	05	05	NUM
taxlaw-6840	261	8	/0	/0	NOUN
taxlaw-6840	262	1	3/	3/	NUM
taxlaw-6840	262	2	15	15	NUM
taxlaw-6840	262	3	09	09	NUM
taxlaw-6840	262	4	/0	/0	NOUN
taxlaw-6840	263	1	3/	3/	NUM
taxlaw-6840	263	2	15	15	NUM
taxlaw-6840	263	3	01	01	NUM
taxlaw-6840	263	4	/0	/0	NOUN
taxlaw-6840	263	5	3/	3/	NUM
taxlaw-6840	263	6	16	16	NUM
taxlaw-6840	263	7	05	05	NUM
taxlaw-6840	263	8	/0	/0	NOUN
taxlaw-6840	264	1	3/	3/	NUM
taxlaw-6840	264	2	16	16	NUM
taxlaw-6840	264	3	09	09	NUM
taxlaw-6840	264	4	/0	/0	NOUN
taxlaw-6840	265	1	3/	3/	NUM
taxlaw-6840	265	2	16	16	NUM
taxlaw-6840	265	3	01	01	NUM
taxlaw-6840	265	4	/0	/0	NOUN
taxlaw-6840	265	5	3/	3/	NUM
taxlaw-6840	265	6	17	17	NUM
taxlaw-6840	265	7	05	05	NUM
taxlaw-6840	265	8	/0	/0	NOUN
taxlaw-6840	266	1	3/	3/	NUM
taxlaw-6840	266	2	17	17	NUM
taxlaw-6840	266	3	09	09	NUM
taxlaw-6840	266	4	/0	/0	NOUN
taxlaw-6840	267	1	3/	3/	NUM
taxlaw-6840	267	2	17	17	NUM
taxlaw-6840	267	3	01	01	NUM
taxlaw-6840	267	4	/0	/0	NOUN
taxlaw-6840	267	5	3/	3/	NUM
taxlaw-6840	267	6	18	18	NUM
taxlaw-6840	267	7	05	05	NUM
taxlaw-6840	267	8	/0	/0	NOUN
taxlaw-6840	268	1	3/	3/	NUM
taxlaw-6840	268	2	18	18	NUM
taxlaw-6840	268	3	09	09	NUM
taxlaw-6840	268	4	/0	/0	NOUN
taxlaw-6840	268	5	3/	3/	NUM
taxlaw-6840	268	6	18	18	NUM
taxlaw-6840	268	7	01	01	NUM
taxlaw-6840	268	8	/0	/0	NOUN
taxlaw-6840	268	9	3/	3/	NUM
taxlaw-6840	268	10	19	19	NUM
taxlaw-6840	268	11	05	05	NUM
taxlaw-6840	268	12	/0	/0	NOUN
taxlaw-6840	269	1	3/	3/	NUM
taxlaw-6840	269	2	19	19	NUM
taxlaw-6840	269	3	09	09	NUM
taxlaw-6840	269	4	/0	/0	NOUN
taxlaw-6840	269	5	3/	3/	NUM
taxlaw-6840	269	6	19	19	NUM
taxlaw-6840	269	7	in	in	ADP
taxlaw-6840	269	8	de	de	X
taxlaw-6840	269	9	x	x	X
taxlaw-6840	269	10	va	va	PROPN
taxlaw-6840	269	11	lu	lu	PROPN
taxlaw-6840	269	12	e	e	PROPN
taxlaw-6840	270	1	[	[	X
taxlaw-6840	270	2	vol	vol	NOUN
taxlaw-6840	270	3	.	.	PUNCT
taxlaw-6840	270	4	11:2	11:2	NUM
taxlaw-6840	270	5	columbia	columbia	PROPN
taxlaw-6840	270	6	journal	journal	PROPN
taxlaw-6840	270	7	of	of	ADP
taxlaw-6840	270	8	tax	tax	NOUN
taxlaw-6840	270	9	law	law	NOUN
taxlaw-6840	270	10	48	48	NUM
taxlaw-6840	270	11	figure	figure	NOUN
taxlaw-6840	270	12	8	8	NUM
taxlaw-6840	270	13	:	:	PUNCT
taxlaw-6840	270	14	real	real	ADJ
taxlaw-6840	270	15	gross	gross	ADJ
taxlaw-6840	270	16	private	private	ADJ
taxlaw-6840	270	17	domestic	domestic	ADJ
taxlaw-6840	270	18	investment	investment	NOUN
taxlaw-6840	270	19	,	,	PUNCT
taxlaw-6840	270	20	2008	2008	NUM
taxlaw-6840	270	21	-	-	SYM
taxlaw-6840	270	22	2019	2019	NUM
taxlaw-6840	270	23	source	source	NOUN
taxlaw-6840	270	24	:	:	PUNCT
taxlaw-6840	270	25	federal	federal	PROPN
taxlaw-6840	270	26	reserve	reserve	PROPN
taxlaw-6840	270	27	economic	economic	ADJ
taxlaw-6840	270	28	data	datum	NOUN
taxlaw-6840	270	29	.	.	PUNCT
taxlaw-6840	271	1	in	in	ADP
taxlaw-6840	271	2	addition	addition	NOUN
taxlaw-6840	271	3	to	to	ADP
taxlaw-6840	271	4	the	the	DET
taxlaw-6840	271	5	corporate	corporate	ADJ
taxlaw-6840	271	6	tax	tax	NOUN
taxlaw-6840	271	7	rate	rate	NOUN
taxlaw-6840	271	8	cuts	cut	NOUN
taxlaw-6840	271	9	in	in	ADP
taxlaw-6840	271	10	the	the	DET
taxlaw-6840	271	11	tcja	tcja	NOUN
taxlaw-6840	271	12	,	,	PUNCT
taxlaw-6840	271	13	the	the	DET
taxlaw-6840	271	14	law	law	NOUN
taxlaw-6840	271	15	also	also	ADV
taxlaw-6840	271	16	allowed	allow	VERB
taxlaw-6840	271	17	full	full	ADJ
taxlaw-6840	271	18	expensing	expensing	NOUN
taxlaw-6840	271	19	of	of	ADP
taxlaw-6840	271	20	new	new	ADJ
taxlaw-6840	271	21	investment	investment	NOUN
taxlaw-6840	271	22	on	on	ADP
taxlaw-6840	271	23	a	a	DET
taxlaw-6840	271	24	temporary	temporary	ADJ
taxlaw-6840	271	25	basis	basis	NOUN
taxlaw-6840	271	26	.	.	PUNCT
taxlaw-6840	272	1	this	this	PRON
taxlaw-6840	272	2	undoubtedly	undoubtedly	ADV
taxlaw-6840	272	3	provides	provide	VERB
taxlaw-6840	272	4	a	a	DET
taxlaw-6840	272	5	short	short	ADJ
taxlaw-6840	272	6	-	-	PUNCT
taxlaw-6840	272	7	term	term	NOUN
taxlaw-6840	272	8	stimulus	stimulus	NOUN
taxlaw-6840	272	9	to	to	ADP
taxlaw-6840	272	10	new	new	ADJ
taxlaw-6840	272	11	investment	investment	NOUN
taxlaw-6840	272	12	,	,	PUNCT
taxlaw-6840	272	13	in	in	ADP
taxlaw-6840	272	14	part	part	NOUN
taxlaw-6840	272	15	since	since	SCONJ
taxlaw-6840	272	16	companies	company	NOUN
taxlaw-6840	272	17	may	may	AUX
taxlaw-6840	272	18	want	want	VERB
taxlaw-6840	272	19	to	to	PART
taxlaw-6840	272	20	accelerate	accelerate	VERB
taxlaw-6840	272	21	planned	plan	VERB
taxlaw-6840	272	22	investments	investment	NOUN
taxlaw-6840	272	23	to	to	PART
taxlaw-6840	272	24	take	take	VERB
taxlaw-6840	272	25	advantage	advantage	NOUN
taxlaw-6840	272	26	of	of	ADP
taxlaw-6840	272	27	the	the	DET
taxlaw-6840	272	28	temporarily	temporarily	ADV
taxlaw-6840	272	29	more	more	ADV
taxlaw-6840	272	30	generous	generous	ADJ
taxlaw-6840	272	31	tax	tax	NOUN
taxlaw-6840	272	32	treatment	treatment	NOUN
taxlaw-6840	272	33	.	.	PUNCT
taxlaw-6840	273	1	of	of	ADP
taxlaw-6840	273	2	note	note	NOUN
taxlaw-6840	273	3	,	,	PUNCT
taxlaw-6840	273	4	the	the	DET
taxlaw-6840	273	5	revenue	revenue	NOUN
taxlaw-6840	273	6	cost	cost	NOUN
taxlaw-6840	273	7	of	of	ADP
taxlaw-6840	273	8	expensing	expense	VERB
taxlaw-6840	273	9	,	,	PUNCT
taxlaw-6840	273	10	relative	relative	ADJ
taxlaw-6840	273	11	to	to	ADP
taxlaw-6840	273	12	the	the	DET
taxlaw-6840	273	13	corporate	corporate	ADJ
taxlaw-6840	273	14	tax	tax	NOUN
taxlaw-6840	273	15	cuts	cut	NOUN
taxlaw-6840	273	16	,	,	PUNCT
taxlaw-6840	273	17	was	be	AUX
taxlaw-6840	273	18	far	far	ADV
taxlaw-6840	273	19	more	more	ADV
taxlaw-6840	273	20	modest	modest	ADJ
taxlaw-6840	273	21	.	.	PUNCT
taxlaw-6840	274	1	also	also	ADV
taxlaw-6840	274	2	,	,	PUNCT
taxlaw-6840	274	3	expensing	expense	VERB
taxlaw-6840	274	4	targets	target	NOUN
taxlaw-6840	274	5	only	only	ADV
taxlaw-6840	274	6	the	the	DET
taxlaw-6840	274	7	normal	normal	ADJ
taxlaw-6840	274	8	return	return	NOUN
taxlaw-6840	274	9	to	to	ADP
taxlaw-6840	274	10	new	new	ADJ
taxlaw-6840	274	11	capital	capital	NOUN
taxlaw-6840	274	12	investment	investment	NOUN
taxlaw-6840	274	13	,	,	PUNCT
taxlaw-6840	274	14	rather	rather	ADV
taxlaw-6840	274	15	than	than	ADP
taxlaw-6840	274	16	rewarding	reward	VERB
taxlaw-6840	274	17	older	old	ADJ
taxlaw-6840	274	18	capital	capital	NOUN
taxlaw-6840	274	19	investment	investment	NOUN
taxlaw-6840	274	20	,	,	PUNCT
taxlaw-6840	274	21	or	or	CCONJ
taxlaw-6840	274	22	excess	excess	ADJ
taxlaw-6840	274	23	returns	return	NOUN
taxlaw-6840	274	24	above	above	ADP
taxlaw-6840	274	25	the	the	DET
taxlaw-6840	274	26	normal	normal	ADJ
taxlaw-6840	274	27	rate	rate	NOUN
taxlaw-6840	274	28	of	of	ADP
taxlaw-6840	274	29	return	return	NOUN
taxlaw-6840	274	30	.	.	PUNCT
taxlaw-6840	275	1	therefore	therefore	ADV
taxlaw-6840	275	2	,	,	PUNCT
taxlaw-6840	275	3	expensing	expensing	NOUN
taxlaw-6840	275	4	is	be	AUX
taxlaw-6840	275	5	often	often	ADV
taxlaw-6840	275	6	a	a	DET
taxlaw-6840	275	7	better	well	ADJ
taxlaw-6840	275	8	policy	policy	NOUN
taxlaw-6840	275	9	tool	tool	NOUN
taxlaw-6840	275	10	than	than	ADP
taxlaw-6840	275	11	corporate	corporate	ADJ
taxlaw-6840	275	12	rate	rate	NOUN
taxlaw-6840	275	13	cuts	cut	NOUN
taxlaw-6840	275	14	for	for	ADP
taxlaw-6840	275	15	encouraging	encourage	VERB
taxlaw-6840	275	16	new	new	ADJ
taxlaw-6840	275	17	investment	investment	NOUN
taxlaw-6840	275	18	.	.	PUNCT
taxlaw-6840	276	1	still	still	ADV
taxlaw-6840	276	2	,	,	PUNCT
taxlaw-6840	276	3	international	international	ADJ
taxlaw-6840	276	4	monetary	monetary	ADJ
taxlaw-6840	276	5	fund	fund	NOUN
taxlaw-6840	276	6	economists	economist	NOUN
taxlaw-6840	276	7	have	have	AUX
taxlaw-6840	276	8	argued	argue	VERB
taxlaw-6840	276	9	that	that	SCONJ
taxlaw-6840	276	10	the	the	DET
taxlaw-6840	276	11	investment	investment	NOUN
taxlaw-6840	276	12	response	response	NOUN
taxlaw-6840	276	13	to	to	ADP
taxlaw-6840	276	14	the	the	DET
taxlaw-6840	276	15	tax	tax	NOUN
taxlaw-6840	276	16	act	act	NOUN
taxlaw-6840	276	17	was	be	AUX
taxlaw-6840	276	18	more	more	ADV
taxlaw-6840	276	19	sluggish	sluggish	ADJ
taxlaw-6840	276	20	than	than	SCONJ
taxlaw-6840	276	21	expected	expect	VERB
taxlaw-6840	276	22	,	,	PUNCT
taxlaw-6840	276	23	a	a	DET
taxlaw-6840	276	24	finding	finding	NOUN
taxlaw-6840	276	25	that	that	PRON
taxlaw-6840	276	26	kopp	kopp	PROPN
taxlaw-6840	276	27	et	et	PROPN
taxlaw-6840	276	28	al	al	PROPN
taxlaw-6840	276	29	.	.	PROPN
taxlaw-6840	276	30	attribute	attribute	PROPN
taxlaw-6840	276	31	to	to	ADP
taxlaw-6840	276	32	“	"	PUNCT
taxlaw-6840	276	33	a	a	DET
taxlaw-6840	276	34	lower	low	ADJ
taxlaw-6840	276	35	sensitivity	sensitivity	NOUN
taxlaw-6840	276	36	of	of	ADP
taxlaw-6840	276	37	investment	investment	NOUN
taxlaw-6840	276	38	to	to	PART
taxlaw-6840	276	39	tax	tax	NOUN
taxlaw-6840	276	40	policy	policy	NOUN
taxlaw-6840	276	41	changes	change	NOUN
taxlaw-6840	276	42	in	in	ADP
taxlaw-6840	276	43	the	the	DET
taxlaw-6840	276	44	current	current	ADJ
taxlaw-6840	276	45	environment	environment	NOUN
taxlaw-6840	276	46	of	of	ADP
taxlaw-6840	276	47	greater	great	ADJ
taxlaw-6840	276	48	corporate	corporate	ADJ
taxlaw-6840	276	49	market	market	NOUN
taxlaw-6840	276	50	power	power	NOUN
taxlaw-6840	276	51	.	.	PUNCT
taxlaw-6840	277	1	”51	”51	PROPN
taxlaw-6840	277	2	they	they	PRON
taxlaw-6840	277	3	also	also	ADV
taxlaw-6840	277	4	discuss	discuss	VERB
taxlaw-6840	277	5	a	a	DET
taxlaw-6840	277	6	role	role	NOUN
taxlaw-6840	277	7	for	for	ADP
taxlaw-6840	277	8	increased	increase	VERB
taxlaw-6840	277	9	uncertainty	uncertainty	NOUN
taxlaw-6840	277	10	.	.	PUNCT
taxlaw-6840	278	1	in	in	ADP
taxlaw-6840	278	2	short	short	ADJ
taxlaw-6840	278	3	,	,	PUNCT
taxlaw-6840	278	4	there	there	PRON
taxlaw-6840	278	5	is	be	VERB
taxlaw-6840	278	6	nothing	nothing	PRON
taxlaw-6840	278	7	in	in	ADP
taxlaw-6840	278	8	the	the	DET
taxlaw-6840	278	9	early	early	ADJ
taxlaw-6840	278	10	data	datum	NOUN
taxlaw-6840	278	11	,	,	PUNCT
taxlaw-6840	278	12	or	or	CCONJ
taxlaw-6840	278	13	the	the	DET
taxlaw-6840	278	14	larger	large	ADJ
taxlaw-6840	278	15	literature	literature	NOUN
taxlaw-6840	278	16	,	,	PUNCT
taxlaw-6840	278	17	to	to	PART
taxlaw-6840	278	18	suggest	suggest	VERB
taxlaw-6840	278	19	that	that	SCONJ
taxlaw-6840	278	20	jct	jct	NOUN
taxlaw-6840	278	21	and	and	CCONJ
taxlaw-6840	278	22	tpc	tpc	PROPN
taxlaw-6840	278	23	need	need	VERB
taxlaw-6840	278	24	to	to	PART
taxlaw-6840	278	25	revise	revise	VERB
taxlaw-6840	278	26	upward	upward	ADV
taxlaw-6840	278	27	their	their	PRON
taxlaw-6840	278	28	assumptions	assumption	NOUN
taxlaw-6840	278	29	regarding	regard	VERB
taxlaw-6840	278	30	the	the	DET
taxlaw-6840	278	31	small	small	ADJ
taxlaw-6840	278	32	share	share	NOUN
taxlaw-6840	278	33	of	of	ADP
taxlaw-6840	278	34	the	the	DET
taxlaw-6840	278	35	corporate	corporate	ADJ
taxlaw-6840	278	36	tax	tax	NOUN
taxlaw-6840	278	37	that	that	PRON
taxlaw-6840	278	38	is	be	AUX
taxlaw-6840	278	39	borne	bear	VERB
taxlaw-6840	278	40	by	by	ADP
taxlaw-6840	278	41	labor	labor	NOUN
taxlaw-6840	278	42	.	.	PUNCT
taxlaw-6840	279	1	therefore	therefore	ADV
taxlaw-6840	279	2	,	,	PUNCT
taxlaw-6840	279	3	it	it	PRON
taxlaw-6840	279	4	seems	seem	VERB
taxlaw-6840	279	5	straightforward	straightforward	ADJ
taxlaw-6840	279	6	to	to	PART
taxlaw-6840	279	7	take	take	VERB
taxlaw-6840	279	8	their	their	PRON
taxlaw-6840	279	9	estimates	estimate	NOUN
taxlaw-6840	279	10	as	as	ADP
taxlaw-6840	279	11	our	our	PRON
taxlaw-6840	279	12	best	good	ADJ
taxlaw-6840	279	13	guess	guess	NOUN
taxlaw-6840	279	14	as	as	ADP
taxlaw-6840	279	15	to	to	ADP
taxlaw-6840	279	16	how	how	SCONJ
taxlaw-6840	279	17	the	the	DET
taxlaw-6840	279	18	legislation	legislation	NOUN
taxlaw-6840	279	19	is	be	AUX
taxlaw-6840	279	20	likely	likely	ADJ
taxlaw-6840	279	21	to	to	PART
taxlaw-6840	279	22	affect	affect	VERB
taxlaw-6840	279	23	the	the	DET
taxlaw-6840	279	24	distribution	distribution	NOUN
taxlaw-6840	279	25	of	of	ADP
taxlaw-6840	279	26	after	after	ADP
taxlaw-6840	279	27	-	-	PUNCT
taxlaw-6840	279	28	tax	tax	NOUN
taxlaw-6840	279	29	income	income	NOUN
taxlaw-6840	279	30	in	in	ADP
taxlaw-6840	279	31	the	the	DET
taxlaw-6840	279	32	united	united	PROPN
taxlaw-6840	279	33	states	states	PROPN
taxlaw-6840	279	34	.	.	PUNCT
taxlaw-6840	280	1	and	and	CCONJ
taxlaw-6840	280	2	,	,	PUNCT
taxlaw-6840	280	3	unfortunately	unfortunately	ADV
taxlaw-6840	280	4	,	,	PUNCT
taxlaw-6840	280	5	their	their	PRON
taxlaw-6840	280	6	verdict	verdict	NOUN
taxlaw-6840	280	7	is	be	AUX
taxlaw-6840	280	8	clear	clear	ADJ
taxlaw-6840	280	9	.	.	PUNCT
taxlaw-6840	281	1	despite	despite	SCONJ
taxlaw-6840	281	2	over	over	ADP
taxlaw-6840	281	3	35	35	NUM
taxlaw-6840	281	4	years	year	NOUN
taxlaw-6840	281	5	of	of	ADP
taxlaw-6840	281	6	increasing	increase	VERB
taxlaw-6840	281	7	income	income	NOUN
taxlaw-6840	281	8	inequality	inequality	NOUN
taxlaw-6840	281	9	and	and	CCONJ
taxlaw-6840	281	10	relative	relative	ADJ
taxlaw-6840	281	11	wage	wage	NOUN
taxlaw-6840	281	12	stagnation	stagnation	NOUN
taxlaw-6840	281	13	,	,	PUNCT
taxlaw-6840	281	14	this	this	DET
taxlaw-6840	281	15	legislation	legislation	NOUN
taxlaw-6840	281	16	actually	actually	ADV
taxlaw-6840	281	17	compounds	compound	VERB
taxlaw-6840	281	18	economic	economic	ADJ
taxlaw-6840	281	19	inequality	inequality	NOUN
taxlaw-6840	281	20	.	.	PUNCT
taxlaw-6840	282	1	beyond	beyond	ADP
taxlaw-6840	282	2	the	the	DET
taxlaw-6840	282	3	tax	tax	NOUN
taxlaw-6840	282	4	cuts	cut	NOUN
taxlaw-6840	282	5	,	,	PUNCT
taxlaw-6840	282	6	there	there	PRON
taxlaw-6840	282	7	is	be	VERB
taxlaw-6840	282	8	another	another	DET
taxlaw-6840	282	9	important	important	ADJ
taxlaw-6840	282	10	provision	provision	NOUN
taxlaw-6840	282	11	in	in	ADP
taxlaw-6840	282	12	the	the	DET
taxlaw-6840	282	13	legislation	legislation	NOUN
taxlaw-6840	282	14	that	that	PRON
taxlaw-6840	282	15	worsens	worsen	VERB
taxlaw-6840	282	16	economic	economic	ADJ
taxlaw-6840	282	17	outcomes	outcome	NOUN
taxlaw-6840	282	18	for	for	ADP
taxlaw-6840	282	19	most	most	ADJ
taxlaw-6840	282	20	americans	americans	PROPN
taxlaw-6840	282	21	:	:	PUNCT
taxlaw-6840	282	22	the	the	DET
taxlaw-6840	282	23	repeal	repeal	NOUN
taxlaw-6840	282	24	of	of	ADP
taxlaw-6840	282	25	tax	tax	NOUN
taxlaw-6840	282	26	penalties	penalty	NOUN
taxlaw-6840	282	27	enforcing	enforce	VERB
taxlaw-6840	282	28	the	the	DET
taxlaw-6840	282	29	individual	individual	ADJ
taxlaw-6840	282	30	mandate	mandate	NOUN
taxlaw-6840	282	31	for	for	ADP
taxlaw-6840	282	32	the	the	DET
taxlaw-6840	282	33	affordable	affordable	ADJ
taxlaw-6840	282	34	care	care	PROPN
taxlaw-6840	282	35	act	act	PROPN
taxlaw-6840	282	36	.	.	PUNCT
taxlaw-6840	283	1	this	this	DET
taxlaw-6840	283	2	provision	provision	NOUN
taxlaw-6840	283	3	was	be	AUX
taxlaw-6840	283	4	presumably	presumably	ADV
taxlaw-6840	283	5	included	include	VERB
taxlaw-6840	283	6	in	in	ADP
taxlaw-6840	283	7	the	the	DET
taxlaw-6840	283	8	legislation	legislation	NOUN
taxlaw-6840	283	9	both	both	CCONJ
taxlaw-6840	283	10	as	as	ADP
taxlaw-6840	283	11	a	a	DET
taxlaw-6840	283	12	deliberate	deliberate	ADJ
taxlaw-6840	283	13	attempt	attempt	NOUN
taxlaw-6840	283	14	to	to	PART
taxlaw-6840	283	15	sabotage	sabotage	VERB
taxlaw-6840	283	16	“	"	PUNCT
taxlaw-6840	283	17	obamacare	obamacare	NOUN
taxlaw-6840	283	18	”	"	PUNCT
taxlaw-6840	283	19	as	as	ADV
taxlaw-6840	283	20	well	well	ADV
taxlaw-6840	283	21	as	as	ADP
taxlaw-6840	283	22	a	a	DET
taxlaw-6840	283	23	way	way	NOUN
taxlaw-6840	283	24	to	to	PART
taxlaw-6840	283	25	finance	finance	VERB
taxlaw-6840	283	26	larger	large	ADJ
taxlaw-6840	283	27	tax	tax	NOUN
taxlaw-6840	283	28	cuts	cut	NOUN
taxlaw-6840	283	29	.	.	PUNCT
taxlaw-6840	284	1	the	the	DET
taxlaw-6840	284	2	jct	jct	PROPN
taxlaw-6840	284	3	score	score	NOUN
taxlaw-6840	284	4	placed	place	VERB
taxlaw-6840	284	5	the	the	DET
taxlaw-6840	284	6	savings	saving	NOUN
taxlaw-6840	284	7	at	at	ADP
taxlaw-6840	284	8	over	over	ADP
taxlaw-6840	284	9	$	$	SYM
taxlaw-6840	284	10	300	300	NUM
taxlaw-6840	284	11	billion	billion	NUM
taxlaw-6840	284	12	over	over	ADP
taxlaw-6840	284	13	ten	ten	NUM
taxlaw-6840	284	14	years	year	NOUN
taxlaw-6840	284	15	,	,	PUNCT
taxlaw-6840	284	16	due	due	ADP
taxlaw-6840	284	17	to	to	ADP
taxlaw-6840	284	18	fewer	few	ADJ
taxlaw-6840	284	19	federal	federal	ADJ
taxlaw-6840	284	20	subsidies	subsidy	NOUN
taxlaw-6840	284	21	that	that	PRON
taxlaw-6840	284	22	would	would	AUX
taxlaw-6840	284	23	be	be	AUX
taxlaw-6840	284	24	required	require	VERB
taxlaw-6840	284	25	for	for	ADP
taxlaw-6840	284	26	low	low	ADJ
taxlaw-6840	284	27	-	-	PUNCT
taxlaw-6840	284	28	income	income	NOUN
taxlaw-6840	284	29	people	people	NOUN
taxlaw-6840	284	30	purchasing	purchase	VERB
taxlaw-6840	284	31	health	health	NOUN
taxlaw-6840	284	32	insurance	insurance	NOUN
taxlaw-6840	284	33	.	.	PUNCT
taxlaw-6840	285	1	51	51	NUM
taxlaw-6840	285	2	emanuel	emanuel	PROPN
taxlaw-6840	285	3	kopp	kopp	PROPN
taxlaw-6840	285	4	et	et	PROPN
taxlaw-6840	285	5	al	al	PROPN
taxlaw-6840	285	6	.	.	PROPN
taxlaw-6840	285	7	,	,	PUNCT
taxlaw-6840	285	8	u.s	u.s	PROPN
taxlaw-6840	285	9	.	.	PROPN
taxlaw-6840	285	10	investment	investment	NOUN
taxlaw-6840	285	11	since	since	SCONJ
taxlaw-6840	285	12	the	the	DET
taxlaw-6840	285	13	tax	tax	NOUN
taxlaw-6840	285	14	cuts	cut	NOUN
taxlaw-6840	285	15	and	and	CCONJ
taxlaw-6840	285	16	jobs	job	NOUN
taxlaw-6840	285	17	act	act	NOUN
taxlaw-6840	285	18	of	of	ADP
taxlaw-6840	285	19	2017	2017	NUM
taxlaw-6840	285	20	at	at	ADP
taxlaw-6840	285	21	2	2	NUM
taxlaw-6840	285	22	(	(	PUNCT
taxlaw-6840	285	23	int’l	int’l	NUM
taxlaw-6840	285	24	monetary	monetary	ADJ
taxlaw-6840	285	25	fund	fund	NOUN
taxlaw-6840	285	26	,	,	PUNCT
taxlaw-6840	285	27	working	work	VERB
taxlaw-6840	285	28	paper	paper	NOUN
taxlaw-6840	285	29	19/120	19/120	NUM
taxlaw-6840	285	30	,	,	PUNCT
taxlaw-6840	285	31	2019	2019	NUM
taxlaw-6840	285	32	)	)	PUNCT
taxlaw-6840	285	33	,	,	PUNCT
taxlaw-6840	285	34	available	available	ADJ
taxlaw-6840	285	35	at	at	ADP
taxlaw-6840	285	36	https://books.google.com/books?id=-vhdwaaqbaj&pg=pa2&lpg=pa2&dq#v=onepage&q&f=false	https://books.google.com/books?id=-vhdwaaqbaj&pg=pa2&lpg=pa2&dq#v=onepage&q&f=false	PROPN
taxlaw-6840	286	1	[	[	X
taxlaw-6840	286	2	https://perma.cc/k3qs-zeh4	https://perma.cc/k3qs-zeh4	X
taxlaw-6840	286	3	]	]	PUNCT
taxlaw-6840	286	4	.	.	PUNCT
taxlaw-6840	287	1	-25	-25	PUNCT
taxlaw-6840	287	2	-20	-20	NUM
taxlaw-6840	287	3	-15	-15	PUNCT
taxlaw-6840	288	1	-10	-10	PUNCT
taxlaw-6840	288	2	-5	-5	NOUN
taxlaw-6840	289	1	0	0	NUM
taxlaw-6840	289	2	5	5	NUM
taxlaw-6840	289	3	10	10	NUM
taxlaw-6840	289	4	15	15	NUM
taxlaw-6840	289	5	20	20	NUM
taxlaw-6840	289	6	2008	2008	NUM
taxlaw-6840	289	7	2009	2009	NUM
taxlaw-6840	289	8	2010	2010	NUM
taxlaw-6840	289	9	2011	2011	NUM
taxlaw-6840	289	10	2012	2012	NUM
taxlaw-6840	289	11	2013	2013	NUM
taxlaw-6840	289	12	2014	2014	NUM
taxlaw-6840	289	13	2015	2015	NUM
taxlaw-6840	289	14	2016	2016	NUM
taxlaw-6840	289	15	2017	2017	NUM
taxlaw-6840	289	16	2018	2018	NUM
taxlaw-6840	289	17	2019	2019	NUM
taxlaw-6840	289	18	pe	pe	PROPN
taxlaw-6840	289	19	rc	rc	PROPN
taxlaw-6840	289	20	en	en	X
taxlaw-6840	289	21	t	t	PROPN
taxlaw-6840	290	1	c	c	PROPN
taxlaw-6840	290	2	ha	ha	INTJ
taxlaw-6840	290	3	ng	ng	PROPN
taxlaw-6840	291	1	e	e	NOUN
taxlaw-6840	291	2	fr	fr	INTJ
taxlaw-6840	291	3	om	om	PROPN
taxlaw-6840	291	4	a	a	DET
taxlaw-6840	291	5	y	y	PROPN
taxlaw-6840	291	6	ea	ea	PROPN
taxlaw-6840	291	7	r	r	NOUN
taxlaw-6840	291	8	a	a	DET
taxlaw-6840	291	9	go	go	NOUN
taxlaw-6840	291	10	2020	2020	NUM
taxlaw-6840	291	11	]	]	PUNCT
taxlaw-6840	291	12	fixing	fix	VERB
taxlaw-6840	291	13	five	five	NUM
taxlaw-6840	291	14	flaws	flaw	NOUN
taxlaw-6840	291	15	of	of	ADP
taxlaw-6840	291	16	the	the	DET
taxlaw-6840	291	17	tax	tax	NOUN
taxlaw-6840	291	18	cuts	cut	NOUN
taxlaw-6840	291	19	and	and	CCONJ
taxlaw-6840	291	20	jobs	job	NOUN
taxlaw-6840	291	21	act	act	VERB
taxlaw-6840	291	22	49	49	NUM
taxlaw-6840	291	23	absent	absent	ADJ
taxlaw-6840	291	24	the	the	DET
taxlaw-6840	291	25	mandate	mandate	NOUN
taxlaw-6840	291	26	,	,	PUNCT
taxlaw-6840	291	27	fewer	few	ADJ
taxlaw-6840	291	28	people	people	NOUN
taxlaw-6840	291	29	will	will	AUX
taxlaw-6840	291	30	have	have	VERB
taxlaw-6840	291	31	health	health	NOUN
taxlaw-6840	291	32	insurance	insurance	NOUN
taxlaw-6840	291	33	.	.	PUNCT
taxlaw-6840	292	1	the	the	DET
taxlaw-6840	292	2	cbo	cbo	PROPN
taxlaw-6840	292	3	estimated	estimate	VERB
taxlaw-6840	292	4	that	that	SCONJ
taxlaw-6840	292	5	mandate	mandate	NOUN
taxlaw-6840	292	6	repeal	repeal	NOUN
taxlaw-6840	292	7	would	would	AUX
taxlaw-6840	292	8	mean	mean	VERB
taxlaw-6840	292	9	that	that	SCONJ
taxlaw-6840	292	10	millions	millions	NUM
taxlaw-6840	292	11	fewer	few	ADJ
taxlaw-6840	292	12	americans	americans	PROPN
taxlaw-6840	292	13	would	would	AUX
taxlaw-6840	292	14	have	have	VERB
taxlaw-6840	292	15	health	health	NOUN
taxlaw-6840	292	16	insurance	insurance	NOUN
taxlaw-6840	292	17	by	by	ADP
taxlaw-6840	292	18	2027.52	2027.52	NUM
taxlaw-6840	292	19	this	this	PRON
taxlaw-6840	292	20	increases	increase	VERB
taxlaw-6840	292	21	the	the	DET
taxlaw-6840	292	22	economic	economic	ADJ
taxlaw-6840	292	23	insecurity	insecurity	NOUN
taxlaw-6840	292	24	of	of	ADP
taxlaw-6840	292	25	those	those	PRON
taxlaw-6840	292	26	at	at	ADP
taxlaw-6840	292	27	the	the	DET
taxlaw-6840	292	28	bottom	bottom	NOUN
taxlaw-6840	292	29	of	of	ADP
taxlaw-6840	292	30	the	the	DET
taxlaw-6840	292	31	income	income	NOUN
taxlaw-6840	292	32	distribution	distribution	NOUN
taxlaw-6840	292	33	,	,	PUNCT
taxlaw-6840	292	34	who	who	PRON
taxlaw-6840	292	35	will	will	AUX
taxlaw-6840	292	36	experience	experience	VERB
taxlaw-6840	292	37	worse	bad	ADJ
taxlaw-6840	292	38	health	health	NOUN
taxlaw-6840	292	39	outcomes	outcome	NOUN
taxlaw-6840	292	40	and	and	CCONJ
taxlaw-6840	292	41	a	a	DET
taxlaw-6840	292	42	higher	high	ADJ
taxlaw-6840	292	43	risk	risk	NOUN
taxlaw-6840	292	44	of	of	ADP
taxlaw-6840	292	45	medical	medical	ADJ
taxlaw-6840	292	46	bankruptcy	bankruptcy	NOUN
taxlaw-6840	292	47	.	.	PUNCT
taxlaw-6840	293	1	this	this	DET
taxlaw-6840	293	2	change	change	NOUN
taxlaw-6840	293	3	also	also	ADV
taxlaw-6840	293	4	weakens	weaken	VERB
taxlaw-6840	293	5	the	the	DET
taxlaw-6840	293	6	structure	structure	NOUN
taxlaw-6840	293	7	of	of	ADP
taxlaw-6840	293	8	the	the	DET
taxlaw-6840	293	9	affordable	affordable	ADJ
taxlaw-6840	293	10	care	care	PROPN
taxlaw-6840	293	11	act	act	PROPN
taxlaw-6840	293	12	,	,	PUNCT
taxlaw-6840	293	13	since	since	SCONJ
taxlaw-6840	293	14	fewer	few	ADJ
taxlaw-6840	293	15	people	people	NOUN
taxlaw-6840	293	16	in	in	ADP
taxlaw-6840	293	17	the	the	DET
taxlaw-6840	293	18	insurance	insurance	NOUN
taxlaw-6840	293	19	pool	pool	NOUN
taxlaw-6840	293	20	will	will	AUX
taxlaw-6840	293	21	increase	increase	VERB
taxlaw-6840	293	22	premiums	premium	NOUN
taxlaw-6840	293	23	for	for	ADP
taxlaw-6840	293	24	the	the	DET
taxlaw-6840	293	25	remainder	remainder	NOUN
taxlaw-6840	293	26	.	.	PUNCT
taxlaw-6840	294	1	when	when	SCONJ
taxlaw-6840	294	2	people	people	NOUN
taxlaw-6840	294	3	wait	wait	VERB
taxlaw-6840	294	4	until	until	SCONJ
taxlaw-6840	294	5	they	they	PRON
taxlaw-6840	294	6	are	be	AUX
taxlaw-6840	294	7	sicker	sick	ADJ
taxlaw-6840	294	8	to	to	PART
taxlaw-6840	294	9	seek	seek	VERB
taxlaw-6840	294	10	healthcare	healthcare	NOUN
taxlaw-6840	294	11	,	,	PUNCT
taxlaw-6840	294	12	healthcare	healthcare	PROPN
taxlaw-6840	294	13	is	be	AUX
taxlaw-6840	294	14	more	more	ADV
taxlaw-6840	294	15	expensive	expensive	ADJ
taxlaw-6840	294	16	for	for	ADP
taxlaw-6840	294	17	the	the	DET
taxlaw-6840	294	18	system	system	NOUN
taxlaw-6840	294	19	as	as	ADP
taxlaw-6840	294	20	a	a	DET
taxlaw-6840	294	21	whole	whole	NOUN
taxlaw-6840	294	22	,	,	PUNCT
taxlaw-6840	294	23	raising	raise	VERB
taxlaw-6840	294	24	premiums	premium	NOUN
taxlaw-6840	294	25	.	.	PUNCT
taxlaw-6840	295	1	already	already	ADV
taxlaw-6840	295	2	,	,	PUNCT
taxlaw-6840	295	3	there	there	PRON
taxlaw-6840	295	4	has	have	AUX
taxlaw-6840	295	5	been	be	AUX
taxlaw-6840	295	6	a	a	DET
taxlaw-6840	295	7	noticeable	noticeable	ADJ
taxlaw-6840	295	8	effect	effect	NOUN
taxlaw-6840	295	9	on	on	ADP
taxlaw-6840	295	10	2019	2019	NUM
taxlaw-6840	295	11	premiums.53	premiums.53	NOUN
taxlaw-6840	295	12	higher	high	ADJ
taxlaw-6840	295	13	health	health	NOUN
taxlaw-6840	295	14	insurance	insurance	NOUN
taxlaw-6840	295	15	premiums	premium	NOUN
taxlaw-6840	295	16	work	work	VERB
taxlaw-6840	295	17	against	against	ADP
taxlaw-6840	295	18	the	the	DET
taxlaw-6840	295	19	modest	modest	ADJ
taxlaw-6840	295	20	tax	tax	NOUN
taxlaw-6840	295	21	cuts	cut	NOUN
taxlaw-6840	295	22	that	that	PRON
taxlaw-6840	295	23	are	be	AUX
taxlaw-6840	295	24	received	receive	VERB
taxlaw-6840	295	25	in	in	ADP
taxlaw-6840	295	26	the	the	DET
taxlaw-6840	295	27	lower	low	ADJ
taxlaw-6840	295	28	and	and	CCONJ
taxlaw-6840	295	29	middle	middle	ADJ
taxlaw-6840	295	30	parts	part	NOUN
taxlaw-6840	295	31	of	of	ADP
taxlaw-6840	295	32	the	the	DET
taxlaw-6840	295	33	income	income	NOUN
taxlaw-6840	295	34	distribution	distribution	NOUN
taxlaw-6840	295	35	,	,	PUNCT
taxlaw-6840	295	36	eliminating	eliminate	VERB
taxlaw-6840	295	37	any	any	DET
taxlaw-6840	295	38	possible	possible	ADJ
taxlaw-6840	295	39	gains	gain	NOUN
taxlaw-6840	295	40	in	in	ADP
taxlaw-6840	295	41	disposable	disposable	ADJ
taxlaw-6840	295	42	income	income	NOUN
taxlaw-6840	295	43	for	for	ADP
taxlaw-6840	295	44	these	these	DET
taxlaw-6840	295	45	groups	group	NOUN
taxlaw-6840	295	46	.	.	PUNCT
taxlaw-6840	296	1	in	in	ADP
taxlaw-6840	296	2	fact	fact	NOUN
taxlaw-6840	296	3	,	,	PUNCT
taxlaw-6840	296	4	the	the	DET
taxlaw-6840	296	5	predicted	predict	VERB
taxlaw-6840	296	6	increase	increase	NOUN
taxlaw-6840	296	7	in	in	ADP
taxlaw-6840	296	8	health	health	NOUN
taxlaw-6840	296	9	insurance	insurance	NOUN
taxlaw-6840	296	10	premiums	premium	NOUN
taxlaw-6840	296	11	was	be	AUX
taxlaw-6840	296	12	estimated	estimate	VERB
taxlaw-6840	296	13	to	to	PART
taxlaw-6840	296	14	be	be	AUX
taxlaw-6840	296	15	several	several	ADJ
taxlaw-6840	296	16	times	time	NOUN
taxlaw-6840	296	17	the	the	DET
taxlaw-6840	296	18	size	size	NOUN
taxlaw-6840	296	19	of	of	ADP
taxlaw-6840	296	20	the	the	DET
taxlaw-6840	296	21	typical	typical	ADJ
taxlaw-6840	296	22	tax	tax	NOUN
taxlaw-6840	296	23	cut	cut	NOUN
taxlaw-6840	296	24	for	for	ADP
taxlaw-6840	296	25	families	family	NOUN
taxlaw-6840	296	26	in	in	ADP
taxlaw-6840	296	27	the	the	DET
taxlaw-6840	296	28	bottom	bottom	ADJ
taxlaw-6840	296	29	60	60	NUM
taxlaw-6840	296	30	%	%	NOUN
taxlaw-6840	296	31	of	of	ADP
taxlaw-6840	296	32	the	the	DET
taxlaw-6840	296	33	income	income	NOUN
taxlaw-6840	296	34	distribution.54	distribution.54	NOUN
taxlaw-6840	296	35	within	within	ADP
taxlaw-6840	296	36	the	the	DET
taxlaw-6840	296	37	tcja	tcja	NOUN
taxlaw-6840	296	38	,	,	PUNCT
taxlaw-6840	296	39	there	there	PRON
taxlaw-6840	296	40	are	be	VERB
taxlaw-6840	296	41	also	also	ADV
taxlaw-6840	296	42	ample	ample	ADJ
taxlaw-6840	296	43	missed	miss	VERB
taxlaw-6840	296	44	opportunities	opportunity	NOUN
taxlaw-6840	296	45	.	.	PUNCT
taxlaw-6840	297	1	the	the	DET
taxlaw-6840	297	2	child	child	NOUN
taxlaw-6840	297	3	tax	tax	NOUN
taxlaw-6840	297	4	credit	credit	NOUN
taxlaw-6840	297	5	maximum	maximum	NOUN
taxlaw-6840	297	6	was	be	AUX
taxlaw-6840	297	7	expanded	expand	VERB
taxlaw-6840	297	8	from	from	ADP
taxlaw-6840	297	9	$	$	SYM
taxlaw-6840	297	10	1,000	1,000	NUM
taxlaw-6840	297	11	to	to	PART
taxlaw-6840	297	12	$	$	SYM
taxlaw-6840	297	13	2,000	2,000	NUM
taxlaw-6840	297	14	,	,	PUNCT
taxlaw-6840	297	15	but	but	CCONJ
taxlaw-6840	297	16	since	since	SCONJ
taxlaw-6840	297	17	it	it	PRON
taxlaw-6840	297	18	is	be	AUX
taxlaw-6840	297	19	not	not	PART
taxlaw-6840	297	20	fully	fully	ADV
taxlaw-6840	297	21	refundable	refundable	ADJ
taxlaw-6840	297	22	,	,	PUNCT
taxlaw-6840	297	23	the	the	DET
taxlaw-6840	297	24	expansion	expansion	NOUN
taxlaw-6840	297	25	did	do	VERB
taxlaw-6840	297	26	little	little	ADJ
taxlaw-6840	297	27	to	to	PART
taxlaw-6840	297	28	help	help	VERB
taxlaw-6840	297	29	those	those	PRON
taxlaw-6840	297	30	at	at	ADP
taxlaw-6840	297	31	the	the	DET
taxlaw-6840	297	32	bottom	bottom	NOUN
taxlaw-6840	297	33	of	of	ADP
taxlaw-6840	297	34	the	the	DET
taxlaw-6840	297	35	income	income	NOUN
taxlaw-6840	297	36	distribution	distribution	NOUN
taxlaw-6840	297	37	,	,	PUNCT
taxlaw-6840	297	38	whereas	whereas	SCONJ
taxlaw-6840	297	39	the	the	DET
taxlaw-6840	297	40	credit	credit	NOUN
taxlaw-6840	297	41	was	be	AUX
taxlaw-6840	297	42	expanded	expand	VERB
taxlaw-6840	297	43	to	to	PART
taxlaw-6840	297	44	reach	reach	VERB
taxlaw-6840	297	45	more	more	ADJ
taxlaw-6840	297	46	upper	upper	ADJ
taxlaw-6840	297	47	-	-	PUNCT
taxlaw-6840	297	48	income	income	NOUN
taxlaw-6840	297	49	taxpayers	taxpayer	NOUN
taxlaw-6840	297	50	.	.	PUNCT
taxlaw-6840	298	1	in	in	ADP
taxlaw-6840	298	2	addition	addition	NOUN
taxlaw-6840	298	3	,	,	PUNCT
taxlaw-6840	298	4	the	the	DET
taxlaw-6840	298	5	child	child	NOUN
taxlaw-6840	298	6	tax	tax	NOUN
taxlaw-6840	298	7	credit	credit	NOUN
taxlaw-6840	298	8	was	be	AUX
taxlaw-6840	298	9	limited	limit	VERB
taxlaw-6840	298	10	to	to	ADP
taxlaw-6840	298	11	those	those	PRON
taxlaw-6840	298	12	with	with	ADP
taxlaw-6840	298	13	social	social	ADJ
taxlaw-6840	298	14	security	security	NOUN
taxlaw-6840	298	15	numbers	number	NOUN
taxlaw-6840	298	16	,	,	PUNCT
taxlaw-6840	298	17	leaving	leave	VERB
taxlaw-6840	298	18	undocumented	undocumented	ADJ
taxlaw-6840	298	19	families	family	NOUN
taxlaw-6840	298	20	ineligible.55	ineligible.55	NOUN
taxlaw-6840	298	21	iv	iv	NOUN
taxlaw-6840	298	22	.	.	PUNCT
taxlaw-6840	298	23	efficiency	efficiency	NOUN
taxlaw-6840	298	24	tax	tax	NOUN
taxlaw-6840	298	25	systems	system	NOUN
taxlaw-6840	298	26	exist	exist	VERB
taxlaw-6840	298	27	in	in	ADP
taxlaw-6840	298	28	order	order	NOUN
taxlaw-6840	298	29	to	to	PART
taxlaw-6840	298	30	raise	raise	VERB
taxlaw-6840	298	31	revenue	revenue	NOUN
taxlaw-6840	298	32	for	for	ADP
taxlaw-6840	298	33	the	the	DET
taxlaw-6840	298	34	state	state	NOUN
taxlaw-6840	298	35	,	,	PUNCT
taxlaw-6840	298	36	and	and	CCONJ
taxlaw-6840	298	37	a	a	DET
taxlaw-6840	298	38	progressive	progressive	ADJ
taxlaw-6840	298	39	tax	tax	NOUN
taxlaw-6840	298	40	system	system	NOUN
taxlaw-6840	298	41	can	can	AUX
taxlaw-6840	298	42	also	also	ADV
taxlaw-6840	298	43	help	help	VERB
taxlaw-6840	298	44	reduce	reduce	VERB
taxlaw-6840	298	45	inequalities	inequality	NOUN
taxlaw-6840	298	46	in	in	ADP
taxlaw-6840	298	47	the	the	DET
taxlaw-6840	298	48	distribution	distribution	NOUN
taxlaw-6840	298	49	of	of	ADP
taxlaw-6840	298	50	income	income	NOUN
taxlaw-6840	298	51	.	.	PUNCT
taxlaw-6840	299	1	beyond	beyond	ADP
taxlaw-6840	299	2	these	these	DET
taxlaw-6840	299	3	goals	goal	NOUN
taxlaw-6840	299	4	,	,	PUNCT
taxlaw-6840	299	5	the	the	DET
taxlaw-6840	299	6	tax	tax	NOUN
taxlaw-6840	299	7	system	system	NOUN
taxlaw-6840	299	8	should	should	AUX
taxlaw-6840	299	9	also	also	ADV
taxlaw-6840	299	10	aim	aim	VERB
taxlaw-6840	299	11	to	to	PART
taxlaw-6840	299	12	be	be	AUX
taxlaw-6840	299	13	efficient	efficient	ADJ
taxlaw-6840	299	14	,	,	PUNCT
taxlaw-6840	299	15	by	by	ADP
taxlaw-6840	299	16	avoiding	avoid	VERB
taxlaw-6840	299	17	unnecessary	unnecessary	ADJ
taxlaw-6840	299	18	distortions	distortion	NOUN
taxlaw-6840	299	19	and	and	CCONJ
taxlaw-6840	299	20	waste	waste	NOUN
taxlaw-6840	299	21	.	.	PUNCT
taxlaw-6840	300	1	of	of	ADP
taxlaw-6840	300	2	course	course	ADV
taxlaw-6840	300	3	,	,	PUNCT
taxlaw-6840	300	4	some	some	DET
taxlaw-6840	300	5	distortion	distortion	NOUN
taxlaw-6840	300	6	is	be	AUX
taxlaw-6840	300	7	typically	typically	ADV
taxlaw-6840	300	8	inevitable	inevitable	ADJ
taxlaw-6840	300	9	,	,	PUNCT
taxlaw-6840	300	10	since	since	SCONJ
taxlaw-6840	300	11	taxation	taxation	NOUN
taxlaw-6840	300	12	discourages	discourage	VERB
taxlaw-6840	300	13	the	the	DET
taxlaw-6840	300	14	activities	activity	NOUN
taxlaw-6840	300	15	that	that	PRON
taxlaw-6840	300	16	are	be	AUX
taxlaw-6840	300	17	taxed	tax	VERB
taxlaw-6840	300	18	.	.	PUNCT
taxlaw-6840	301	1	the	the	DET
taxlaw-6840	301	2	only	only	ADJ
taxlaw-6840	301	3	exceptions	exception	NOUN
taxlaw-6840	301	4	are	be	AUX
taxlaw-6840	301	5	head	head	NOUN
taxlaw-6840	301	6	taxes	taxis	NOUN
taxlaw-6840	301	7	,	,	PUNCT
taxlaw-6840	301	8	which	which	PRON
taxlaw-6840	301	9	are	be	AUX
taxlaw-6840	301	10	both	both	PRON
taxlaw-6840	301	11	non	non	ADJ
taxlaw-6840	301	12	-	-	ADJ
taxlaw-6840	301	13	distortionary	distortionary	ADJ
taxlaw-6840	301	14	(	(	PUNCT
taxlaw-6840	301	15	since	since	SCONJ
taxlaw-6840	301	16	they	they	PRON
taxlaw-6840	301	17	are	be	AUX
taxlaw-6840	301	18	unavoidable	unavoidable	ADJ
taxlaw-6840	301	19	)	)	PUNCT
taxlaw-6840	301	20	and	and	CCONJ
taxlaw-6840	301	21	inequitable	inequitable	ADJ
taxlaw-6840	301	22	,	,	PUNCT
taxlaw-6840	301	23	and	and	CCONJ
taxlaw-6840	301	24	pigouvian	pigouvian	ADJ
taxlaw-6840	301	25	taxes	taxis	NOUN
taxlaw-6840	301	26	,	,	PUNCT
taxlaw-6840	301	27	which	which	PRON
taxlaw-6840	301	28	are	be	AUX
taxlaw-6840	301	29	taxes	taxis	NOUN
taxlaw-6840	301	30	that	that	PRON
taxlaw-6840	301	31	work	work	VERB
taxlaw-6840	301	32	to	to	PART
taxlaw-6840	301	33	counteract	counteract	VERB
taxlaw-6840	301	34	negative	negative	ADJ
taxlaw-6840	301	35	market	market	NOUN
taxlaw-6840	301	36	failures	failure	NOUN
taxlaw-6840	301	37	.	.	PUNCT
taxlaw-6840	302	1	a	a	DET
taxlaw-6840	302	2	carbon	carbon	NOUN
taxlaw-6840	302	3	tax	tax	NOUN
taxlaw-6840	302	4	is	be	AUX
taxlaw-6840	302	5	an	an	DET
taxlaw-6840	302	6	example	example	NOUN
taxlaw-6840	302	7	of	of	ADP
taxlaw-6840	302	8	a	a	DET
taxlaw-6840	302	9	pigouvian	pigouvian	ADJ
taxlaw-6840	302	10	tax	tax	NOUN
taxlaw-6840	302	11	;	;	PUNCT
taxlaw-6840	302	12	such	such	DET
taxlaw-6840	302	13	a	a	DET
taxlaw-6840	302	14	tax	tax	NOUN
taxlaw-6840	302	15	reduces	reduce	VERB
taxlaw-6840	302	16	carbon	carbon	NOUN
taxlaw-6840	302	17	emissions	emission	NOUN
taxlaw-6840	302	18	in	in	ADP
taxlaw-6840	302	19	a	a	DET
taxlaw-6840	302	20	socially	socially	ADV
taxlaw-6840	302	21	desirable	desirable	ADJ
taxlaw-6840	302	22	(	(	PUNCT
taxlaw-6840	302	23	and	and	CCONJ
taxlaw-6840	302	24	efficient	efficient	ADJ
taxlaw-6840	302	25	)	)	PUNCT
taxlaw-6840	302	26	way	way	NOUN
taxlaw-6840	302	27	,	,	PUNCT
taxlaw-6840	302	28	since	since	SCONJ
taxlaw-6840	302	29	markets	market	NOUN
taxlaw-6840	302	30	left	leave	VERB
taxlaw-6840	302	31	to	to	ADP
taxlaw-6840	302	32	their	their	PRON
taxlaw-6840	302	33	own	own	ADJ
taxlaw-6840	302	34	devices	device	NOUN
taxlaw-6840	302	35	generate	generate	VERB
taxlaw-6840	302	36	inefficiently	inefficiently	ADV
taxlaw-6840	302	37	high	high	ADJ
taxlaw-6840	302	38	quantities	quantity	NOUN
taxlaw-6840	302	39	of	of	ADP
taxlaw-6840	302	40	carbon	carbon	NOUN
taxlaw-6840	302	41	emissions	emission	NOUN
taxlaw-6840	302	42	.	.	PUNCT
taxlaw-6840	303	1	however	however	ADV
taxlaw-6840	303	2	,	,	PUNCT
taxlaw-6840	303	3	since	since	SCONJ
taxlaw-6840	303	4	pigouvian	pigouvian	ADJ
taxlaw-6840	303	5	taxes	taxis	NOUN
taxlaw-6840	303	6	are	be	AUX
taxlaw-6840	303	7	typically	typically	ADV
taxlaw-6840	303	8	not	not	PART
taxlaw-6840	303	9	sufficient	sufficient	ADJ
taxlaw-6840	303	10	to	to	PART
taxlaw-6840	303	11	finance	finance	VERB
taxlaw-6840	303	12	the	the	DET
taxlaw-6840	303	13	needs	need	NOUN
taxlaw-6840	303	14	of	of	ADP
taxlaw-6840	303	15	the	the	DET
taxlaw-6840	303	16	state	state	NOUN
taxlaw-6840	303	17	,	,	PUNCT
taxlaw-6840	303	18	and	and	CCONJ
taxlaw-6840	303	19	head	head	NOUN
taxlaw-6840	303	20	taxes	taxis	NOUN
taxlaw-6840	303	21	are	be	AUX
taxlaw-6840	303	22	rightly	rightly	ADV
taxlaw-6840	303	23	rejected	reject	VERB
taxlaw-6840	303	24	for	for	ADP
taxlaw-6840	303	25	being	be	AUX
taxlaw-6840	303	26	inequitable	inequitable	ADJ
taxlaw-6840	303	27	,	,	PUNCT
taxlaw-6840	303	28	most	most	ADJ
taxlaw-6840	303	29	countries	country	NOUN
taxlaw-6840	303	30	rely	rely	VERB
taxlaw-6840	303	31	on	on	ADP
taxlaw-6840	303	32	income	income	NOUN
taxlaw-6840	303	33	or	or	CCONJ
taxlaw-6840	303	34	consumption	consumption	NOUN
taxlaw-6840	303	35	taxes	taxis	NOUN
taxlaw-6840	303	36	.	.	PUNCT
taxlaw-6840	304	1	these	these	DET
taxlaw-6840	304	2	taxes	taxis	NOUN
taxlaw-6840	304	3	inevitably	inevitably	ADV
taxlaw-6840	304	4	discourage	discourage	VERB
taxlaw-6840	304	5	economic	economic	ADJ
taxlaw-6840	304	6	activities	activity	NOUN
taxlaw-6840	304	7	such	such	ADJ
taxlaw-6840	304	8	as	as	ADP
taxlaw-6840	304	9	working	work	VERB
taxlaw-6840	304	10	(	(	PUNCT
taxlaw-6840	304	11	and	and	CCONJ
taxlaw-6840	304	12	,	,	PUNCT
taxlaw-6840	304	13	in	in	ADP
taxlaw-6840	304	14	the	the	DET
taxlaw-6840	304	15	case	case	NOUN
taxlaw-6840	304	16	of	of	ADP
taxlaw-6840	304	17	income	income	NOUN
taxlaw-6840	304	18	taxes	taxis	NOUN
taxlaw-6840	304	19	,	,	PUNCT
taxlaw-6840	304	20	saving	saving	NOUN
taxlaw-6840	304	21	)	)	PUNCT
taxlaw-6840	304	22	,	,	PUNCT
taxlaw-6840	304	23	since	since	SCONJ
taxlaw-6840	304	24	they	they	PRON
taxlaw-6840	304	25	reduce	reduce	VERB
taxlaw-6840	304	26	the	the	DET
taxlaw-6840	304	27	economic	economic	ADJ
taxlaw-6840	304	28	gains	gain	NOUN
taxlaw-6840	304	29	associated	associate	VERB
taxlaw-6840	304	30	with	with	ADP
taxlaw-6840	304	31	these	these	DET
taxlaw-6840	304	32	activities	activity	NOUN
taxlaw-6840	304	33	.	.	PUNCT
taxlaw-6840	305	1	the	the	DET
taxlaw-6840	305	2	tcja	tcja	NOUN
taxlaw-6840	305	3	cuts	cut	VERB
taxlaw-6840	305	4	many	many	ADJ
taxlaw-6840	305	5	taxes	taxis	NOUN
taxlaw-6840	305	6	;	;	PUNCT
taxlaw-6840	305	7	in	in	ADP
taxlaw-6840	305	8	that	that	DET
taxlaw-6840	305	9	respect	respect	NOUN
taxlaw-6840	305	10	,	,	PUNCT
taxlaw-6840	305	11	its	its	PRON
taxlaw-6840	305	12	colloquial	colloquial	ADJ
taxlaw-6840	305	13	title	title	NOUN
taxlaw-6840	305	14	is	be	AUX
taxlaw-6840	305	15	accurate	accurate	ADJ
taxlaw-6840	305	16	.	.	PUNCT
taxlaw-6840	306	1	according	accord	VERB
taxlaw-6840	306	2	to	to	ADP
taxlaw-6840	306	3	the	the	DET
taxlaw-6840	306	4	jct	jct	PROPN
taxlaw-6840	306	5	’s	’s	PART
taxlaw-6840	306	6	10	10	NUM
taxlaw-6840	306	7	-	-	PUNCT
taxlaw-6840	306	8	year	year	NOUN
taxlaw-6840	306	9	estimates	estimate	NOUN
taxlaw-6840	306	10	,	,	PUNCT
taxlaw-6840	306	11	the	the	DET
taxlaw-6840	306	12	corporate	corporate	ADJ
taxlaw-6840	306	13	tax	tax	NOUN
taxlaw-6840	306	14	cuts	cut	NOUN
taxlaw-6840	306	15	totaled	total	VERB
taxlaw-6840	306	16	over	over	ADP
taxlaw-6840	306	17	$	$	SYM
taxlaw-6840	306	18	650	650	NUM
taxlaw-6840	306	19	billion	billion	NUM
taxlaw-6840	306	20	(	(	PUNCT
taxlaw-6840	306	21	net	net	NOUN
taxlaw-6840	306	22	)	)	PUNCT
taxlaw-6840	306	23	,	,	PUNCT
taxlaw-6840	306	24	the	the	DET
taxlaw-6840	306	25	pass	pass	VERB
taxlaw-6840	306	26	-	-	PUNCT
taxlaw-6840	306	27	through	through	ADP
taxlaw-6840	306	28	tax	tax	NOUN
taxlaw-6840	306	29	cuts	cut	NOUN
taxlaw-6840	306	30	totaled	total	VERB
taxlaw-6840	306	31	over	over	ADP
taxlaw-6840	306	32	$	$	SYM
taxlaw-6840	306	33	250	250	NUM
taxlaw-6840	306	34	billion	billion	NUM
taxlaw-6840	306	35	(	(	PUNCT
taxlaw-6840	306	36	net	net	NOUN
taxlaw-6840	306	37	)	)	PUNCT
taxlaw-6840	306	38	,	,	PUNCT
taxlaw-6840	306	39	and	and	CCONJ
taxlaw-6840	306	40	the	the	DET
taxlaw-6840	306	41	individual	individual	ADJ
taxlaw-6840	306	42	tax	tax	NOUN
taxlaw-6840	306	43	cuts	cut	NOUN
taxlaw-6840	306	44	were	be	AUX
taxlaw-6840	306	45	also	also	ADV
taxlaw-6840	306	46	substantial	substantial	ADJ
taxlaw-6840	306	47	.	.	PUNCT
taxlaw-6840	307	1	this	this	DET
taxlaw-6840	307	2	section	section	NOUN
taxlaw-6840	307	3	will	will	AUX
taxlaw-6840	307	4	consider	consider	VERB
taxlaw-6840	307	5	the	the	DET
taxlaw-6840	307	6	efficiency	efficiency	NOUN
taxlaw-6840	307	7	effects	effect	NOUN
taxlaw-6840	307	8	of	of	ADP
taxlaw-6840	307	9	these	these	DET
taxlaw-6840	307	10	types	type	NOUN
taxlaw-6840	307	11	of	of	ADP
taxlaw-6840	307	12	tax	tax	NOUN
taxlaw-6840	307	13	cuts	cut	NOUN
taxlaw-6840	307	14	,	,	PUNCT
taxlaw-6840	307	15	recognizing	recognize	VERB
taxlaw-6840	307	16	that	that	SCONJ
taxlaw-6840	307	17	positive	positive	ADJ
taxlaw-6840	307	18	tax	tax	NOUN
taxlaw-6840	307	19	52	52	NUM
taxlaw-6840	307	20	see	see	VERB
taxlaw-6840	307	21	congressional	congressional	ADJ
taxlaw-6840	307	22	budget	budget	NOUN
taxlaw-6840	307	23	office	office	NOUN
taxlaw-6840	307	24	,	,	PUNCT
taxlaw-6840	307	25	repealing	repeal	VERB
taxlaw-6840	307	26	the	the	DET
taxlaw-6840	307	27	individual	individual	ADJ
taxlaw-6840	307	28	health	health	NOUN
taxlaw-6840	307	29	insurance	insurance	NOUN
taxlaw-6840	307	30	mandate	mandate	NOUN
taxlaw-6840	307	31	:	:	PUNCT
taxlaw-6840	307	32	an	an	DET
taxlaw-6840	307	33	updated	update	VERB
taxlaw-6840	307	34	estimate	estimate	NOUN
taxlaw-6840	307	35	,	,	PUNCT
taxlaw-6840	307	36	3	3	NUM
taxlaw-6840	307	37	tbl.2	tbl.2	PROPN
taxlaw-6840	307	38	(	(	PUNCT
taxlaw-6840	307	39	2017	2017	NUM
taxlaw-6840	307	40	)	)	PUNCT
taxlaw-6840	307	41	.	.	PUNCT
taxlaw-6840	308	1	53	53	NUM
taxlaw-6840	308	2	see	see	VERB
taxlaw-6840	308	3	rabah	rabah	PROPN
taxlaw-6840	308	4	kamal	kamal	PROPN
taxlaw-6840	308	5	et	et	PROPN
taxlaw-6840	308	6	al	al	PROPN
taxlaw-6840	308	7	,	,	PUNCT
taxlaw-6840	308	8	kaiser	kaiser	PROPN
taxlaw-6840	308	9	family	family	PROPN
taxlaw-6840	308	10	foundation	foundation	PROPN
taxlaw-6840	308	11	,	,	PUNCT
taxlaw-6840	308	12	issue	issue	NOUN
taxlaw-6840	308	13	brief	brief	NOUN
taxlaw-6840	308	14	:	:	PUNCT
taxlaw-6840	308	15	how	how	SCONJ
taxlaw-6840	308	16	repeal	repeal	NOUN
taxlaw-6840	308	17	of	of	ADP
taxlaw-6840	308	18	the	the	DET
taxlaw-6840	308	19	individual	individual	ADJ
taxlaw-6840	308	20	mandate	mandate	NOUN
taxlaw-6840	308	21	and	and	CCONJ
taxlaw-6840	308	22	expansion	expansion	NOUN
taxlaw-6840	308	23	of	of	ADP
taxlaw-6840	308	24	loosely	loosely	ADV
taxlaw-6840	308	25	regulated	regulate	VERB
taxlaw-6840	308	26	plans	plan	NOUN
taxlaw-6840	308	27	are	be	AUX
taxlaw-6840	308	28	affecting	affect	VERB
taxlaw-6840	308	29	2019	2019	NUM
taxlaw-6840	308	30	premiums	premium	NOUN
taxlaw-6840	308	31	(	(	PUNCT
taxlaw-6840	308	32	2018	2018	NUM
taxlaw-6840	308	33	)	)	PUNCT
taxlaw-6840	308	34	.	.	PUNCT
taxlaw-6840	309	1	54	54	NUM
taxlaw-6840	309	2	this	this	PRON
taxlaw-6840	309	3	is	be	AUX
taxlaw-6840	309	4	true	true	ADJ
taxlaw-6840	309	5	for	for	ADP
taxlaw-6840	309	6	all	all	DET
taxlaw-6840	309	7	u.s	u.s	PROPN
taxlaw-6840	309	8	.	.	PROPN
taxlaw-6840	309	9	states	state	NOUN
taxlaw-6840	309	10	with	with	ADP
taxlaw-6840	309	11	available	available	ADJ
taxlaw-6840	309	12	data	datum	NOUN
taxlaw-6840	309	13	.	.	PUNCT
taxlaw-6840	310	1	see	see	VERB
taxlaw-6840	310	2	chye	chye	PROPN
taxlaw-6840	310	3	-	-	PUNCT
taxlaw-6840	310	4	ching	ching	PROPN
taxlaw-6840	310	5	huang	huang	PROPN
taxlaw-6840	310	6	,	,	PUNCT
taxlaw-6840	310	7	center	center	NOUN
taxlaw-6840	310	8	on	on	ADP
taxlaw-6840	310	9	budget	budget	NOUN
taxlaw-6840	310	10	and	and	CCONJ
taxlaw-6840	310	11	policy	policy	NOUN
taxlaw-6840	310	12	priorities	priority	NOUN
taxlaw-6840	310	13	,	,	PUNCT
taxlaw-6840	310	14	fundamentally	fundamentally	ADV
taxlaw-6840	310	15	flawed	flawed	ADJ
taxlaw-6840	310	16	2017	2017	NUM
taxlaw-6840	310	17	tax	tax	NOUN
taxlaw-6840	310	18	law	law	NOUN
taxlaw-6840	310	19	largely	largely	ADV
taxlaw-6840	310	20	leaves	leave	VERB
taxlaw-6840	310	21	lowand	lowand	ADJ
taxlaw-6840	310	22	moderate	moderate	ADJ
taxlaw-6840	310	23	-	-	PUNCT
taxlaw-6840	310	24	income	income	NOUN
taxlaw-6840	310	25	americans	americans	PROPN
taxlaw-6840	310	26	behind	behind	ADV
taxlaw-6840	310	27	,	,	PUNCT
taxlaw-6840	310	28	app	app	X
taxlaw-6840	310	29	.	.	PUNCT
taxlaw-6840	311	1	tbl.1	tbl.1	PROPN
taxlaw-6840	311	2	(	(	PUNCT
taxlaw-6840	311	3	2019	2019	NUM
taxlaw-6840	311	4	)	)	PUNCT
taxlaw-6840	311	5	(	(	PUNCT
taxlaw-6840	311	6	showing	show	VERB
taxlaw-6840	311	7	a	a	DET
taxlaw-6840	311	8	complete	complete	ADJ
taxlaw-6840	311	9	comparison	comparison	NOUN
taxlaw-6840	311	10	of	of	ADP
taxlaw-6840	311	11	these	these	DET
taxlaw-6840	311	12	figures	figure	NOUN
taxlaw-6840	311	13	)	)	PUNCT
taxlaw-6840	311	14	.	.	PUNCT
taxlaw-6840	312	1	55	55	NUM
taxlaw-6840	313	1	i	i	PRON
taxlaw-6840	313	2	d.	d.	VERB
taxlaw-6840	313	3	at	at	ADP
taxlaw-6840	313	4	9	9	NUM
taxlaw-6840	313	5	(	(	PUNCT
taxlaw-6840	313	6	“	"	PUNCT
taxlaw-6840	313	7	the	the	DET
taxlaw-6840	313	8	law	law	NOUN
taxlaw-6840	313	9	ends	end	VERB
taxlaw-6840	313	10	the	the	DET
taxlaw-6840	313	11	ctc	ctc	NOUN
taxlaw-6840	313	12	for	for	ADP
taxlaw-6840	313	13	1	1	NUM
taxlaw-6840	313	14	million	million	NUM
taxlaw-6840	313	15	children	child	NOUN
taxlaw-6840	313	16	lacking	lack	VERB
taxlaw-6840	313	17	a	a	DET
taxlaw-6840	313	18	social	social	ADJ
taxlaw-6840	313	19	security	security	NOUN
taxlaw-6840	313	20	number	number	NOUN
taxlaw-6840	313	21	…	…	PUNCT
taxlaw-6840	313	22	who	who	PRON
taxlaw-6840	313	23	are	be	AUX
taxlaw-6840	313	24	overwhelmingly	overwhelmingly	ADV
taxlaw-6840	313	25	…	…	PUNCT
taxlaw-6840	313	26	undocumented	undocumented	ADJ
taxlaw-6840	313	27	.	.	PUNCT
taxlaw-6840	313	28	”	"	PUNCT
taxlaw-6840	313	29	)	)	PUNCT
taxlaw-6840	313	30	.	.	PUNCT
taxlaw-6840	314	1	[	[	X
taxlaw-6840	314	2	vol	vol	NOUN
taxlaw-6840	314	3	.	.	PUNCT
taxlaw-6840	314	4	11:2	11:2	NUM
taxlaw-6840	314	5	columbia	columbia	PROPN
taxlaw-6840	314	6	journal	journal	PROPN
taxlaw-6840	314	7	of	of	ADP
taxlaw-6840	314	8	tax	tax	NOUN
taxlaw-6840	314	9	law	law	NOUN
taxlaw-6840	314	10	50	50	NUM
taxlaw-6840	314	11	rates	rate	NOUN
taxlaw-6840	314	12	for	for	ADP
taxlaw-6840	314	13	these	these	DET
taxlaw-6840	314	14	types	type	NOUN
taxlaw-6840	314	15	of	of	ADP
taxlaw-6840	314	16	taxes	taxis	NOUN
taxlaw-6840	314	17	are	be	AUX
taxlaw-6840	314	18	required	require	VERB
taxlaw-6840	314	19	in	in	ADP
taxlaw-6840	314	20	order	order	NOUN
taxlaw-6840	314	21	to	to	PART
taxlaw-6840	314	22	raise	raise	VERB
taxlaw-6840	314	23	adequate	adequate	ADJ
taxlaw-6840	314	24	revenues	revenue	NOUN
taxlaw-6840	314	25	within	within	ADP
taxlaw-6840	314	26	the	the	DET
taxlaw-6840	314	27	u.s	u.s	PROPN
taxlaw-6840	314	28	.	.	PROPN
taxlaw-6840	314	29	tax	tax	NOUN
taxlaw-6840	314	30	system	system	NOUN
taxlaw-6840	314	31	.	.	PUNCT
taxlaw-6840	315	1	thus	thus	ADV
taxlaw-6840	315	2	,	,	PUNCT
taxlaw-6840	315	3	we	we	PRON
taxlaw-6840	315	4	can	can	AUX
taxlaw-6840	315	5	not	not	PART
taxlaw-6840	315	6	simply	simply	ADV
taxlaw-6840	315	7	say	say	VERB
taxlaw-6840	315	8	that	that	SCONJ
taxlaw-6840	315	9	any	any	DET
taxlaw-6840	315	10	tax	tax	NOUN
taxlaw-6840	315	11	cut	cut	NOUN
taxlaw-6840	315	12	is	be	AUX
taxlaw-6840	315	13	intrinsically	intrinsically	ADV
taxlaw-6840	315	14	good	good	ADJ
taxlaw-6840	315	15	.	.	PUNCT
taxlaw-6840	316	1	first	first	ADV
taxlaw-6840	316	2	,	,	PUNCT
taxlaw-6840	316	3	consider	consider	VERB
taxlaw-6840	316	4	the	the	DET
taxlaw-6840	316	5	corporate	corporate	ADJ
taxlaw-6840	316	6	tax	tax	NOUN
taxlaw-6840	316	7	cuts	cut	NOUN
taxlaw-6840	316	8	.	.	PUNCT
taxlaw-6840	317	1	some	some	PRON
taxlaw-6840	317	2	have	have	AUX
taxlaw-6840	317	3	argued	argue	VERB
taxlaw-6840	317	4	that	that	SCONJ
taxlaw-6840	317	5	capital	capital	NOUN
taxlaw-6840	317	6	should	should	AUX
taxlaw-6840	317	7	be	be	AUX
taxlaw-6840	317	8	taxed	tax	VERB
taxlaw-6840	317	9	more	more	ADV
taxlaw-6840	317	10	lightly	lightly	ADV
taxlaw-6840	317	11	than	than	ADP
taxlaw-6840	317	12	labor	labor	NOUN
taxlaw-6840	317	13	on	on	ADP
taxlaw-6840	317	14	efficiency	efficiency	NOUN
taxlaw-6840	317	15	grounds	ground	NOUN
taxlaw-6840	317	16	,	,	PUNCT
taxlaw-6840	317	17	and	and	CCONJ
taxlaw-6840	317	18	early	early	ADJ
taxlaw-6840	317	19	theoretical	theoretical	ADJ
taxlaw-6840	317	20	models	model	NOUN
taxlaw-6840	317	21	in	in	ADP
taxlaw-6840	317	22	economics	economic	NOUN
taxlaw-6840	317	23	buttressed	buttress	VERB
taxlaw-6840	317	24	this	this	DET
taxlaw-6840	317	25	argument	argument	NOUN
taxlaw-6840	317	26	,	,	PUNCT
taxlaw-6840	317	27	since	since	SCONJ
taxlaw-6840	317	28	they	they	PRON
taxlaw-6840	317	29	showed	show	VERB
taxlaw-6840	317	30	that	that	SCONJ
taxlaw-6840	317	31	capital	capital	NOUN
taxlaw-6840	317	32	taxes	taxis	NOUN
taxlaw-6840	317	33	could	could	AUX
taxlaw-6840	317	34	be	be	AUX
taxlaw-6840	317	35	quite	quite	ADV
taxlaw-6840	317	36	distortionary	distortionary	ADJ
taxlaw-6840	317	37	.	.	PUNCT
taxlaw-6840	318	1	however	however	ADV
taxlaw-6840	318	2	,	,	PUNCT
taxlaw-6840	318	3	modern	modern	ADJ
taxlaw-6840	318	4	models	model	NOUN
taxlaw-6840	318	5	including	include	VERB
taxlaw-6840	318	6	more	more	ADV
taxlaw-6840	318	7	realistic	realistic	ADJ
taxlaw-6840	318	8	assumptions	assumption	NOUN
taxlaw-6840	318	9	indicate	indicate	VERB
taxlaw-6840	318	10	that	that	SCONJ
taxlaw-6840	318	11	the	the	DET
taxlaw-6840	318	12	optimal	optimal	ADJ
taxlaw-6840	318	13	capital	capital	NOUN
taxlaw-6840	318	14	tax	tax	NOUN
taxlaw-6840	318	15	rate	rate	NOUN
taxlaw-6840	318	16	could	could	AUX
taxlaw-6840	318	17	be	be	AUX
taxlaw-6840	318	18	at	at	ADV
taxlaw-6840	318	19	least	least	ADJ
taxlaw-6840	318	20	as	as	ADV
taxlaw-6840	318	21	high	high	ADJ
taxlaw-6840	318	22	as	as	ADP
taxlaw-6840	318	23	the	the	DET
taxlaw-6840	318	24	optimal	optimal	ADJ
taxlaw-6840	318	25	labor	labor	NOUN
taxlaw-6840	318	26	tax	tax	NOUN
taxlaw-6840	318	27	rate	rate	NOUN
taxlaw-6840	318	28	.	.	PUNCT
taxlaw-6840	319	1	for	for	ADP
taxlaw-6840	319	2	example	example	NOUN
taxlaw-6840	319	3	,	,	PUNCT
taxlaw-6840	319	4	while	while	SCONJ
taxlaw-6840	319	5	early	early	ADJ
taxlaw-6840	319	6	works	work	NOUN
taxlaw-6840	319	7	by	by	ADP
taxlaw-6840	319	8	atkinson	atkinson	PROPN
taxlaw-6840	319	9	and	and	CCONJ
taxlaw-6840	319	10	stiglitz	stiglitz	PROPN
taxlaw-6840	319	11	suggested	suggest	VERB
taxlaw-6840	319	12	a	a	DET
taxlaw-6840	319	13	zero	zero	NUM
taxlaw-6840	319	14	tax	tax	NOUN
taxlaw-6840	319	15	on	on	ADP
taxlaw-6840	319	16	capital	capital	NOUN
taxlaw-6840	319	17	,	,	PUNCT
taxlaw-6840	319	18	later	later	ADV
taxlaw-6840	319	19	work	work	VERB
taxlaw-6840	319	20	by	by	ADP
taxlaw-6840	319	21	both	both	DET
taxlaw-6840	319	22	authors	author	NOUN
taxlaw-6840	319	23	concluded	conclude	VERB
taxlaw-6840	319	24	otherwise	otherwise	ADV
taxlaw-6840	319	25	,	,	PUNCT
taxlaw-6840	319	26	and	and	CCONJ
taxlaw-6840	319	27	both	both	PRON
taxlaw-6840	319	28	took	take	VERB
taxlaw-6840	319	29	policy	policy	NOUN
taxlaw-6840	319	30	positions	position	NOUN
taxlaw-6840	319	31	that	that	PRON
taxlaw-6840	319	32	were	be	AUX
taxlaw-6840	319	33	in	in	ADP
taxlaw-6840	319	34	stark	stark	ADJ
taxlaw-6840	319	35	contrast	contrast	NOUN
taxlaw-6840	319	36	to	to	ADP
taxlaw-6840	319	37	this	this	DET
taxlaw-6840	319	38	result.56	result.56	NOUN
taxlaw-6840	319	39	the	the	DET
taxlaw-6840	319	40	more	more	ADV
taxlaw-6840	319	41	realistic	realistic	ADJ
taxlaw-6840	319	42	assumptions	assumption	NOUN
taxlaw-6840	319	43	that	that	PRON
taxlaw-6840	319	44	create	create	VERB
taxlaw-6840	319	45	a	a	DET
taxlaw-6840	319	46	positive	positive	ADJ
taxlaw-6840	319	47	role	role	NOUN
taxlaw-6840	319	48	for	for	ADP
taxlaw-6840	319	49	capital	capital	NOUN
taxlaw-6840	319	50	taxation	taxation	NOUN
taxlaw-6840	319	51	include	include	VERB
taxlaw-6840	319	52	differences	difference	NOUN
taxlaw-6840	319	53	in	in	ADP
taxlaw-6840	319	54	the	the	DET
taxlaw-6840	319	55	ability	ability	NOUN
taxlaw-6840	319	56	to	to	PART
taxlaw-6840	319	57	earn	earn	VERB
taxlaw-6840	319	58	returns	return	NOUN
taxlaw-6840	319	59	on	on	ADP
taxlaw-6840	319	60	capital	capital	NOUN
taxlaw-6840	319	61	,	,	PUNCT
taxlaw-6840	319	62	a	a	DET
taxlaw-6840	319	63	role	role	NOUN
taxlaw-6840	319	64	for	for	ADP
taxlaw-6840	319	65	inheritance	inheritance	NOUN
taxlaw-6840	319	66	,	,	PUNCT
taxlaw-6840	319	67	imperfect	imperfect	ADJ
taxlaw-6840	319	68	or	or	CCONJ
taxlaw-6840	319	69	incomplete	incomplete	ADJ
taxlaw-6840	319	70	capital	capital	NOUN
taxlaw-6840	319	71	markets	market	NOUN
taxlaw-6840	319	72	,	,	PUNCT
taxlaw-6840	319	73	and	and	CCONJ
taxlaw-6840	319	74	uninsurable	uninsurable	ADJ
taxlaw-6840	319	75	shocks	shock	NOUN
taxlaw-6840	319	76	to	to	ADP
taxlaw-6840	319	77	rates	rate	NOUN
taxlaw-6840	319	78	of	of	ADP
taxlaw-6840	319	79	return	return	NOUN
taxlaw-6840	319	80	.	.	PUNCT
taxlaw-6840	320	1	there	there	PRON
taxlaw-6840	320	2	is	be	VERB
taxlaw-6840	320	3	also	also	ADV
taxlaw-6840	320	4	a	a	DET
taxlaw-6840	320	5	political	political	ADJ
taxlaw-6840	320	6	economy	economy	NOUN
taxlaw-6840	320	7	rationale	rationale	NOUN
taxlaw-6840	320	8	for	for	ADP
taxlaw-6840	320	9	capital	capital	NOUN
taxlaw-6840	320	10	taxation	taxation	NOUN
taxlaw-6840	320	11	,	,	PUNCT
taxlaw-6840	320	12	in	in	ADP
taxlaw-6840	320	13	order	order	NOUN
taxlaw-6840	320	14	to	to	PART
taxlaw-6840	320	15	avoid	avoid	VERB
taxlaw-6840	320	16	extreme	extreme	ADJ
taxlaw-6840	320	17	redistributions	redistribution	NOUN
taxlaw-6840	320	18	of	of	ADP
taxlaw-6840	320	19	wealth	wealth	NOUN
taxlaw-6840	320	20	due	due	ADP
taxlaw-6840	320	21	to	to	ADP
taxlaw-6840	320	22	unchecked	unchecked	ADJ
taxlaw-6840	320	23	inequality.57	inequality.57	ADJ
taxlaw-6840	320	24	excess	excess	ADJ
taxlaw-6840	320	25	returns	return	NOUN
taxlaw-6840	320	26	to	to	ADP
taxlaw-6840	320	27	capital	capital	NOUN
taxlaw-6840	320	28	above	above	ADP
taxlaw-6840	320	29	the	the	DET
taxlaw-6840	320	30	normal	normal	ADJ
taxlaw-6840	320	31	market	market	NOUN
taxlaw-6840	320	32	return	return	NOUN
taxlaw-6840	320	33	,	,	PUNCT
taxlaw-6840	320	34	resulting	result	VERB
taxlaw-6840	320	35	from	from	ADP
taxlaw-6840	320	36	market	market	NOUN
taxlaw-6840	320	37	power	power	NOUN
taxlaw-6840	320	38	or	or	CCONJ
taxlaw-6840	320	39	rents	rent	NOUN
taxlaw-6840	320	40	,	,	PUNCT
taxlaw-6840	320	41	also	also	ADV
taxlaw-6840	320	42	create	create	VERB
taxlaw-6840	320	43	a	a	DET
taxlaw-6840	320	44	powerful	powerful	ADJ
taxlaw-6840	320	45	rationale	rationale	NOUN
taxlaw-6840	320	46	for	for	ADP
taxlaw-6840	320	47	capital	capital	NOUN
taxlaw-6840	320	48	taxation	taxation	NOUN
taxlaw-6840	320	49	.	.	PUNCT
taxlaw-6840	321	1	since	since	SCONJ
taxlaw-6840	321	2	much	much	ADJ
taxlaw-6840	321	3	of	of	ADP
taxlaw-6840	321	4	the	the	DET
taxlaw-6840	321	5	capital	capital	NOUN
taxlaw-6840	321	6	income	income	NOUN
taxlaw-6840	321	7	tax	tax	NOUN
taxlaw-6840	321	8	base	base	NOUN
taxlaw-6840	321	9	reflects	reflect	VERB
taxlaw-6840	321	10	these	these	DET
taxlaw-6840	321	11	excess	excess	ADJ
taxlaw-6840	321	12	returns	return	NOUN
taxlaw-6840	321	13	,	,	PUNCT
taxlaw-6840	321	14	that	that	PRON
taxlaw-6840	321	15	implies	imply	VERB
taxlaw-6840	321	16	a	a	DET
taxlaw-6840	321	17	far	far	ADV
taxlaw-6840	321	18	higher	high	ADJ
taxlaw-6840	321	19	ideal	ideal	ADJ
taxlaw-6840	321	20	rate	rate	NOUN
taxlaw-6840	321	21	of	of	ADP
taxlaw-6840	321	22	capital	capital	NOUN
taxlaw-6840	321	23	taxation	taxation	NOUN
taxlaw-6840	321	24	.	.	PUNCT
taxlaw-6840	322	1	in	in	ADP
taxlaw-6840	322	2	most	most	ADJ
taxlaw-6840	322	3	models	model	NOUN
taxlaw-6840	322	4	,	,	PUNCT
taxlaw-6840	322	5	taxes	taxis	NOUN
taxlaw-6840	322	6	on	on	ADP
taxlaw-6840	322	7	excess	excess	ADJ
taxlaw-6840	322	8	profits	profit	NOUN
taxlaw-6840	322	9	do	do	AUX
taxlaw-6840	322	10	not	not	PART
taxlaw-6840	322	11	diminish	diminish	VERB
taxlaw-6840	322	12	the	the	DET
taxlaw-6840	322	13	incentive	incentive	NOUN
taxlaw-6840	322	14	to	to	PART
taxlaw-6840	322	15	invest	invest	VERB
taxlaw-6840	322	16	,	,	PUNCT
taxlaw-6840	322	17	although	although	SCONJ
taxlaw-6840	322	18	they	they	PRON
taxlaw-6840	322	19	may	may	AUX
taxlaw-6840	322	20	affect	affect	VERB
taxlaw-6840	322	21	risk	risk	NOUN
taxlaw-6840	322	22	-	-	PUNCT
taxlaw-6840	322	23	taking	take	VERB
taxlaw-6840	322	24	behavior	behavior	NOUN
taxlaw-6840	322	25	.	.	PUNCT
taxlaw-6840	323	1	evidence	evidence	NOUN
taxlaw-6840	323	2	from	from	ADP
taxlaw-6840	323	3	the	the	DET
taxlaw-6840	323	4	united	united	PROPN
taxlaw-6840	323	5	states	states	PROPN
taxlaw-6840	323	6	corporate	corporate	ADJ
taxlaw-6840	323	7	tax	tax	NOUN
taxlaw-6840	323	8	base	base	NOUN
taxlaw-6840	323	9	indicates	indicate	VERB
taxlaw-6840	323	10	that	that	SCONJ
taxlaw-6840	323	11	a	a	DET
taxlaw-6840	323	12	rising	rise	VERB
taxlaw-6840	323	13	share	share	NOUN
taxlaw-6840	323	14	of	of	ADP
taxlaw-6840	323	15	the	the	DET
taxlaw-6840	323	16	tax	tax	NOUN
taxlaw-6840	323	17	base	base	NOUN
taxlaw-6840	323	18	,	,	PUNCT
taxlaw-6840	323	19	now	now	ADV
taxlaw-6840	323	20	likely	likely	ADV
taxlaw-6840	323	21	over	over	ADP
taxlaw-6840	323	22	three	three	NUM
taxlaw-6840	323	23	quarters	quarter	NOUN
taxlaw-6840	323	24	,	,	PUNCT
taxlaw-6840	323	25	is	be	AUX
taxlaw-6840	323	26	comprised	comprise	VERB
taxlaw-6840	323	27	of	of	ADP
taxlaw-6840	323	28	excess	excess	ADJ
taxlaw-6840	323	29	returns.58	returns.58	NOUN
taxlaw-6840	323	30	thus	thus	ADV
taxlaw-6840	323	31	,	,	PUNCT
taxlaw-6840	323	32	the	the	DET
taxlaw-6840	323	33	tax	tax	NOUN
taxlaw-6840	323	34	system	system	NOUN
taxlaw-6840	323	35	should	should	AUX
taxlaw-6840	323	36	keep	keep	VERB
taxlaw-6840	323	37	a	a	DET
taxlaw-6840	323	38	robust	robust	ADJ
taxlaw-6840	323	39	role	role	NOUN
taxlaw-6840	323	40	for	for	ADP
taxlaw-6840	323	41	capital	capital	NOUN
taxlaw-6840	323	42	taxation	taxation	NOUN
taxlaw-6840	323	43	for	for	ADP
taxlaw-6840	323	44	efficiency	efficiency	NOUN
taxlaw-6840	323	45	purposes	purpose	NOUN
taxlaw-6840	323	46	,	,	PUNCT
taxlaw-6840	323	47	bearing	bear	VERB
taxlaw-6840	323	48	in	in	ADP
taxlaw-6840	323	49	mind	mind	NOUN
taxlaw-6840	323	50	that	that	SCONJ
taxlaw-6840	323	51	most	most	ADJ
taxlaw-6840	323	52	taxes	taxis	NOUN
taxlaw-6840	323	53	(	(	PUNCT
taxlaw-6840	323	54	aside	aside	ADV
taxlaw-6840	323	55	from	from	ADP
taxlaw-6840	323	56	head	head	NOUN
taxlaw-6840	323	57	taxes	taxis	NOUN
taxlaw-6840	323	58	and	and	CCONJ
taxlaw-6840	323	59	pigouvian	pigouvian	ADJ
taxlaw-6840	323	60	taxes	taxis	NOUN
taxlaw-6840	323	61	)	)	PUNCT
taxlaw-6840	323	62	generate	generate	VERB
taxlaw-6840	323	63	some	some	DET
taxlaw-6840	323	64	inefficiencies	inefficiency	NOUN
taxlaw-6840	323	65	.	.	PUNCT
taxlaw-6840	324	1	to	to	PART
taxlaw-6840	324	2	ensure	ensure	VERB
taxlaw-6840	324	3	adequate	adequate	ADJ
taxlaw-6840	324	4	capital	capital	NOUN
taxlaw-6840	324	5	taxation	taxation	NOUN
taxlaw-6840	324	6	,	,	PUNCT
taxlaw-6840	324	7	the	the	DET
taxlaw-6840	324	8	corporate	corporate	ADJ
taxlaw-6840	324	9	tax	tax	NOUN
taxlaw-6840	324	10	is	be	AUX
taxlaw-6840	324	11	a	a	DET
taxlaw-6840	324	12	vital	vital	ADJ
taxlaw-6840	324	13	tool	tool	NOUN
taxlaw-6840	324	14	,	,	PUNCT
taxlaw-6840	324	15	since	since	SCONJ
taxlaw-6840	324	16	about	about	ADV
taxlaw-6840	324	17	70	70	NUM
taxlaw-6840	324	18	%	%	NOUN
taxlaw-6840	324	19	of	of	ADP
taxlaw-6840	324	20	u.s	u.s	PROPN
taxlaw-6840	324	21	.	.	PROPN
taxlaw-6840	324	22	equity	equity	NOUN
taxlaw-6840	324	23	income	income	NOUN
taxlaw-6840	324	24	goes	goes	AUX
taxlaw-6840	324	25	untaxed	untaxe	VERB
taxlaw-6840	324	26	by	by	ADP
taxlaw-6840	324	27	the	the	DET
taxlaw-6840	324	28	united	united	PROPN
taxlaw-6840	324	29	states	states	PROPN
taxlaw-6840	324	30	government	government	NOUN
taxlaw-6840	324	31	at	at	ADP
taxlaw-6840	324	32	the	the	DET
taxlaw-6840	324	33	individual	individual	ADJ
taxlaw-6840	324	34	level.59	level.59	VERB
taxlaw-6840	324	35	prior	prior	ADV
taxlaw-6840	324	36	to	to	ADP
taxlaw-6840	324	37	the	the	DET
taxlaw-6840	324	38	tcja	tcja	NOUN
taxlaw-6840	324	39	,	,	PUNCT
taxlaw-6840	324	40	the	the	DET
taxlaw-6840	324	41	corporate	corporate	ADJ
taxlaw-6840	324	42	tax	tax	NOUN
taxlaw-6840	324	43	system	system	NOUN
taxlaw-6840	324	44	provided	provide	VERB
taxlaw-6840	324	45	wildly	wildly	ADV
taxlaw-6840	324	46	different	different	ADJ
taxlaw-6840	324	47	tax	tax	NOUN
taxlaw-6840	324	48	treatments	treatment	NOUN
taxlaw-6840	324	49	for	for	ADP
taxlaw-6840	324	50	the	the	DET
taxlaw-6840	324	51	normal	normal	ADJ
taxlaw-6840	324	52	return	return	NOUN
taxlaw-6840	324	53	to	to	ADP
taxlaw-6840	324	54	capital	capital	NOUN
taxlaw-6840	324	55	investments	investment	NOUN
taxlaw-6840	324	56	,	,	PUNCT
taxlaw-6840	324	57	with	with	ADP
taxlaw-6840	324	58	equipment	equipment	NOUN
taxlaw-6840	324	59	facing	face	VERB
taxlaw-6840	324	60	large	large	ADJ
taxlaw-6840	324	61	negative	negative	ADJ
taxlaw-6840	324	62	tax	tax	NOUN
taxlaw-6840	324	63	rates	rate	NOUN
taxlaw-6840	324	64	if	if	SCONJ
taxlaw-6840	324	65	debtfinanced	debtfinance	VERB
taxlaw-6840	324	66	,	,	PUNCT
taxlaw-6840	324	67	and	and	CCONJ
taxlaw-6840	324	68	positive	positive	ADJ
taxlaw-6840	324	69	rates	rate	NOUN
taxlaw-6840	324	70	if	if	SCONJ
taxlaw-6840	324	71	equity	equity	NOUN
taxlaw-6840	324	72	-	-	PUNCT
taxlaw-6840	324	73	financed	finance	VERB
taxlaw-6840	324	74	.	.	PUNCT
taxlaw-6840	325	1	post	post	ADJ
taxlaw-6840	325	2	-	-	ADJ
taxlaw-6840	325	3	tcja	tcja	ADJ
taxlaw-6840	325	4	,	,	PUNCT
taxlaw-6840	325	5	and	and	CCONJ
taxlaw-6840	325	6	with	with	ADP
taxlaw-6840	325	7	full	full	ADJ
taxlaw-6840	325	8	expensing	expense	VERB
taxlaw-6840	325	9	provisions	provision	NOUN
taxlaw-6840	325	10	(	(	PUNCT
taxlaw-6840	325	11	which	which	PRON
taxlaw-6840	325	12	are	be	AUX
taxlaw-6840	325	13	temporary	temporary	ADJ
taxlaw-6840	325	14	)	)	PUNCT
taxlaw-6840	325	15	,	,	PUNCT
taxlaw-6840	325	16	the	the	DET
taxlaw-6840	325	17	normal	normal	ADJ
taxlaw-6840	325	18	return	return	NOUN
taxlaw-6840	325	19	to	to	ADP
taxlaw-6840	325	20	equipment	equipment	NOUN
taxlaw-6840	325	21	investments	investment	NOUN
taxlaw-6840	325	22	faces	face	VERB
taxlaw-6840	325	23	a	a	DET
taxlaw-6840	325	24	zero	zero	NUM
taxlaw-6840	325	25	tax	tax	NOUN
taxlaw-6840	325	26	rate	rate	NOUN
taxlaw-6840	325	27	if	if	SCONJ
taxlaw-6840	325	28	equityfinanced	equityfinance	VERB
taxlaw-6840	325	29	,	,	PUNCT
taxlaw-6840	325	30	and	and	CCONJ
taxlaw-6840	325	31	continues	continue	VERB
taxlaw-6840	325	32	to	to	PART
taxlaw-6840	325	33	face	face	VERB
taxlaw-6840	325	34	a	a	DET
taxlaw-6840	325	35	negative	negative	ADJ
taxlaw-6840	325	36	tax	tax	NOUN
taxlaw-6840	325	37	rate	rate	NOUN
taxlaw-6840	325	38	if	if	SCONJ
taxlaw-6840	325	39	debt	debt	NOUN
taxlaw-6840	325	40	-	-	PUNCT
taxlaw-6840	325	41	financed.60	financed.60	NOUN
taxlaw-6840	325	42	56	56	NUM
taxlaw-6840	325	43	see	see	NOUN
taxlaw-6840	325	44	,	,	PUNCT
taxlaw-6840	325	45	e.g.	e.g.	ADV
taxlaw-6840	325	46	,	,	PUNCT
taxlaw-6840	325	47	anthony	anthony	PROPN
taxlaw-6840	325	48	b.	b.	PROPN
taxlaw-6840	325	49	atkinson	atkinson	PROPN
taxlaw-6840	325	50	&	&	CCONJ
taxlaw-6840	325	51	joseph	joseph	PROPN
taxlaw-6840	325	52	e.	e.	PROPN
taxlaw-6840	325	53	stiglitz	stiglitz	PROPN
taxlaw-6840	325	54	,	,	PUNCT
taxlaw-6840	325	55	the	the	DET
taxlaw-6840	325	56	design	design	NOUN
taxlaw-6840	325	57	of	of	ADP
taxlaw-6840	325	58	tax	tax	NOUN
taxlaw-6840	325	59	structure	structure	NOUN
taxlaw-6840	325	60	:	:	PUNCT
taxlaw-6840	325	61	direct	direct	ADJ
taxlaw-6840	325	62	versus	versus	ADP
taxlaw-6840	325	63	indirect	indirect	ADJ
taxlaw-6840	325	64	taxation	taxation	NOUN
taxlaw-6840	325	65	,	,	PUNCT
taxlaw-6840	325	66	6	6	NUM
taxlaw-6840	325	67	j.	j.	PROPN
taxlaw-6840	325	68	pub	pub	PROPN
taxlaw-6840	325	69	.	.	PUNCT
taxlaw-6840	326	1	econ	econ	PROPN
taxlaw-6840	326	2	.	.	PUNCT
taxlaw-6840	327	1	55	55	NUM
taxlaw-6840	327	2	(	(	PUNCT
taxlaw-6840	327	3	1976	1976	NUM
taxlaw-6840	327	4	)	)	PUNCT
taxlaw-6840	327	5	;	;	PUNCT
taxlaw-6840	327	6	anthony	anthony	PROPN
taxlaw-6840	327	7	b.	b.	PROPN
taxlaw-6840	327	8	atkinson	atkinson	PROPN
taxlaw-6840	327	9	&	&	CCONJ
taxlaw-6840	327	10	joseph	joseph	PROPN
taxlaw-6840	327	11	e.	e.	PROPN
taxlaw-6840	327	12	stiglitz	stiglitz	PROPN
taxlaw-6840	327	13	,	,	PUNCT
taxlaw-6840	327	14	lectures	lecture	VERB
taxlaw-6840	327	15	in	in	ADP
taxlaw-6840	327	16	public	public	ADJ
taxlaw-6840	327	17	economics	economic	NOUN
taxlaw-6840	327	18	:	:	PUNCT
taxlaw-6840	327	19	updated	update	VERB
taxlaw-6840	327	20	edition	edition	NOUN
taxlaw-6840	327	21	(	(	PUNCT
taxlaw-6840	327	22	2015	2015	NUM
taxlaw-6840	327	23	)	)	PUNCT
taxlaw-6840	327	24	;	;	PUNCT
taxlaw-6840	327	25	anthony	anthony	PROPN
taxlaw-6840	327	26	b.	b.	PROPN
taxlaw-6840	327	27	atkinson	atkinson	PROPN
taxlaw-6840	327	28	,	,	PUNCT
taxlaw-6840	327	29	inequality	inequality	NOUN
taxlaw-6840	327	30	:	:	PUNCT
taxlaw-6840	327	31	what	what	PRON
taxlaw-6840	327	32	can	can	AUX
taxlaw-6840	327	33	be	be	AUX
taxlaw-6840	327	34	done	do	VERB
taxlaw-6840	327	35	?	?	PUNCT
taxlaw-6840	328	1	(	(	PUNCT
taxlaw-6840	328	2	2015	2015	NUM
taxlaw-6840	328	3	)	)	PUNCT
taxlaw-6840	328	4	;	;	PUNCT
taxlaw-6840	328	5	joseph	joseph	PROPN
taxlaw-6840	328	6	e.	e.	PROPN
taxlaw-6840	328	7	stiglitz	stiglitz	PROPN
taxlaw-6840	328	8	,	,	PUNCT
taxlaw-6840	328	9	the	the	DET
taxlaw-6840	328	10	price	price	NOUN
taxlaw-6840	328	11	of	of	ADP
taxlaw-6840	328	12	inequality	inequality	NOUN
taxlaw-6840	328	13	(	(	PUNCT
taxlaw-6840	328	14	2012	2012	NUM
taxlaw-6840	328	15	)	)	PUNCT
taxlaw-6840	328	16	.	.	PUNCT
taxlaw-6840	329	1	57	57	NUM
taxlaw-6840	329	2	for	for	ADP
taxlaw-6840	329	3	examples	example	NOUN
taxlaw-6840	329	4	of	of	ADP
taxlaw-6840	329	5	papers	paper	NOUN
taxlaw-6840	329	6	with	with	ADP
taxlaw-6840	329	7	these	these	DET
taxlaw-6840	329	8	arguments	argument	NOUN
taxlaw-6840	329	9	,	,	PUNCT
taxlaw-6840	329	10	see	see	VERB
taxlaw-6840	329	11	juan	juan	PROPN
taxlaw-6840	329	12	carlos	carlos	PROPN
taxlaw-6840	329	13	conesa	conesa	PROPN
taxlaw-6840	329	14	,	,	PUNCT
taxlaw-6840	329	15	sagiri	sagiri	PROPN
taxlaw-6840	329	16	kitao	kitao	PROPN
taxlaw-6840	329	17	&	&	CCONJ
taxlaw-6840	329	18	dirk	dirk	PROPN
taxlaw-6840	329	19	krueger	krueger	PROPN
taxlaw-6840	329	20	,	,	PUNCT
taxlaw-6840	329	21	taxing	tax	VERB
taxlaw-6840	329	22	capital	capital	NOUN
taxlaw-6840	329	23	?	?	PUNCT
taxlaw-6840	330	1	not	not	PART
taxlaw-6840	330	2	a	a	DET
taxlaw-6840	330	3	bad	bad	ADJ
taxlaw-6840	330	4	idea	idea	NOUN
taxlaw-6840	330	5	after	after	ADV
taxlaw-6840	330	6	all	all	ADV
taxlaw-6840	330	7	!	!	PUNCT
taxlaw-6840	331	1	,	,	PUNCT
taxlaw-6840	331	2	99	99	NUM
taxlaw-6840	331	3	am	am	NOUN
taxlaw-6840	331	4	.	.	PUNCT
taxlaw-6840	332	1	econ	econ	PROPN
taxlaw-6840	332	2	.	.	PUNCT
taxlaw-6840	333	1	rev	rev	PROPN
taxlaw-6840	333	2	.	.	PROPN
taxlaw-6840	334	1	25–48	25–48	NUM
taxlaw-6840	334	2	(	(	PUNCT
taxlaw-6840	334	3	2009	2009	NUM
taxlaw-6840	334	4	)	)	PUNCT
taxlaw-6840	334	5	;	;	PUNCT
taxlaw-6840	334	6	thomas	thomas	PROPN
taxlaw-6840	334	7	piketty	piketty	PROPN
taxlaw-6840	334	8	&	&	CCONJ
taxlaw-6840	334	9	emmanuel	emmanuel	PROPN
taxlaw-6840	334	10	saez	saez	PROPN
taxlaw-6840	334	11	,	,	PUNCT
taxlaw-6840	334	12	a	a	DET
taxlaw-6840	334	13	theory	theory	NOUN
taxlaw-6840	334	14	of	of	ADP
taxlaw-6840	334	15	optimal	optimal	ADJ
taxlaw-6840	334	16	capital	capital	NOUN
taxlaw-6840	334	17	taxation	taxation	NOUN
taxlaw-6840	334	18	,	,	PUNCT
taxlaw-6840	334	19	nat’l	nat’l	PROPN
taxlaw-6840	334	20	bureau	bureau	PROPN
taxlaw-6840	334	21	of	of	ADP
taxlaw-6840	334	22	econ	econ	PROPN
taxlaw-6840	334	23	.	.	PUNCT
taxlaw-6840	335	1	res	re	NOUN
taxlaw-6840	335	2	.	.	PUNCT
taxlaw-6840	336	1	(	(	PUNCT
taxlaw-6840	336	2	2012	2012	NUM
taxlaw-6840	336	3	)	)	PUNCT
taxlaw-6840	336	4	;	;	PUNCT
taxlaw-6840	336	5	thomas	thomas	PROPN
taxlaw-6840	336	6	piketty	piketty	PROPN
taxlaw-6840	336	7	et	et	PROPN
taxlaw-6840	336	8	al	al	PROPN
taxlaw-6840	336	9	.	.	PROPN
taxlaw-6840	336	10	,	,	PUNCT
taxlaw-6840	336	11	a	a	DET
taxlaw-6840	336	12	theory	theory	NOUN
taxlaw-6840	336	13	of	of	ADP
taxlaw-6840	336	14	optimal	optimal	ADJ
taxlaw-6840	336	15	inheritance	inheritance	NOUN
taxlaw-6840	336	16	taxation	taxation	NOUN
taxlaw-6840	336	17	,	,	PUNCT
taxlaw-6840	336	18	81	81	NUM
taxlaw-6840	336	19	econometrica	econometrica	PROPN
taxlaw-6840	336	20	1851	1851	NUM
taxlaw-6840	336	21	(	(	PUNCT
taxlaw-6840	336	22	2013	2013	NUM
taxlaw-6840	336	23	)	)	PUNCT
taxlaw-6840	336	24	;	;	PUNCT
taxlaw-6840	336	25	and	and	CCONJ
taxlaw-6840	336	26	emmanuel	emmanuel	PROPN
taxlaw-6840	336	27	farhi	farhi	PROPN
taxlaw-6840	336	28	et	et	PROPN
taxlaw-6840	336	29	al	al	PROPN
taxlaw-6840	336	30	.	.	PROPN
taxlaw-6840	336	31	,	,	PUNCT
taxlaw-6840	336	32	non	non	ADJ
taxlaw-6840	336	33	-	-	ADJ
taxlaw-6840	336	34	linear	linear	ADJ
taxlaw-6840	336	35	capital	capital	NOUN
taxlaw-6840	336	36	taxation	taxation	NOUN
taxlaw-6840	336	37	without	without	ADP
taxlaw-6840	336	38	commitment	commitment	NOUN
taxlaw-6840	336	39	,	,	PUNCT
taxlaw-6840	336	40	79	79	NUM
taxlaw-6840	336	41	rev	rev	X
taxlaw-6840	336	42	.	.	PROPN
taxlaw-6840	336	43	econ	econ	PROPN
taxlaw-6840	336	44	.	.	PUNCT
taxlaw-6840	336	45	stud	stud	PROPN
taxlaw-6840	336	46	.	.	PUNCT
taxlaw-6840	337	1	1469	1469	NUM
taxlaw-6840	337	2	(	(	PUNCT
taxlaw-6840	337	3	2012	2012	NUM
taxlaw-6840	337	4	)	)	PUNCT
taxlaw-6840	337	5	.	.	PUNCT
taxlaw-6840	338	1	see	see	VERB
taxlaw-6840	338	2	ludwig	ludwig	PROPN
taxlaw-6840	338	3	straub	straub	PROPN
taxlaw-6840	338	4	&	&	CCONJ
taxlaw-6840	338	5	iván	iván	PROPN
taxlaw-6840	338	6	werning	werning	NOUN
taxlaw-6840	338	7	,	,	PUNCT
taxlaw-6840	338	8	positive	positive	ADJ
taxlaw-6840	338	9	long	long	ADJ
taxlaw-6840	338	10	-	-	PUNCT
taxlaw-6840	338	11	run	run	VERB
taxlaw-6840	338	12	capital	capital	NOUN
taxlaw-6840	338	13	taxation	taxation	NOUN
taxlaw-6840	338	14	:	:	PUNCT
taxlaw-6840	338	15	chamley	chamley	PROPN
taxlaw-6840	338	16	-	-	PUNCT
taxlaw-6840	338	17	judd	judd	PROPN
taxlaw-6840	338	18	revisited	revisit	VERB
taxlaw-6840	338	19	,	,	PUNCT
taxlaw-6840	338	20	110	110	NUM
taxlaw-6840	338	21	am	am	NOUN
taxlaw-6840	338	22	.	.	PUNCT
taxlaw-6840	339	1	econ	econ	PROPN
taxlaw-6840	339	2	.	.	PUNCT
taxlaw-6840	340	1	rev	rev	PROPN
taxlaw-6840	340	2	.	.	PROPN
taxlaw-6840	341	1	86–119	86–119	NUM
taxlaw-6840	341	2	(	(	PUNCT
taxlaw-6840	341	3	2020	2020	NUM
taxlaw-6840	341	4	)	)	PUNCT
taxlaw-6840	342	1	(	(	PUNCT
taxlaw-6840	342	2	showing	show	VERB
taxlaw-6840	342	3	that	that	SCONJ
taxlaw-6840	342	4	optimal	optimal	ADJ
taxlaw-6840	342	5	capital	capital	NOUN
taxlaw-6840	342	6	tax	tax	NOUN
taxlaw-6840	342	7	rates	rate	NOUN
taxlaw-6840	342	8	are	be	AUX
taxlaw-6840	342	9	higher	high	ADJ
taxlaw-6840	342	10	than	than	ADP
taxlaw-6840	342	11	those	those	PRON
taxlaw-6840	342	12	found	find	VERB
taxlaw-6840	342	13	in	in	ADP
taxlaw-6840	342	14	the	the	DET
taxlaw-6840	342	15	early	early	ADJ
taxlaw-6840	342	16	literature	literature	NOUN
taxlaw-6840	342	17	,	,	PUNCT
taxlaw-6840	342	18	even	even	ADV
taxlaw-6840	342	19	when	when	SCONJ
taxlaw-6840	342	20	relying	rely	VERB
taxlaw-6840	342	21	on	on	ADP
taxlaw-6840	342	22	the	the	DET
taxlaw-6840	342	23	very	very	ADV
taxlaw-6840	342	24	same	same	ADJ
taxlaw-6840	342	25	theoretical	theoretical	ADJ
taxlaw-6840	342	26	models	model	NOUN
taxlaw-6840	342	27	)	)	PUNCT
taxlaw-6840	342	28	.	.	PUNCT
taxlaw-6840	343	1	58	58	NUM
taxlaw-6840	343	2	see	see	VERB
taxlaw-6840	343	3	laura	laura	PROPN
taxlaw-6840	343	4	power	power	PROPN
taxlaw-6840	343	5	&	&	CCONJ
taxlaw-6840	343	6	austin	austin	PROPN
taxlaw-6840	343	7	frerick	frerick	PROPN
taxlaw-6840	343	8	,	,	PUNCT
taxlaw-6840	343	9	have	have	VERB
taxlaw-6840	343	10	excess	excess	ADJ
taxlaw-6840	343	11	returns	return	NOUN
taxlaw-6840	343	12	to	to	ADP
taxlaw-6840	343	13	corporations	corporation	NOUN
taxlaw-6840	343	14	been	be	AUX
taxlaw-6840	343	15	increasing	increase	VERB
taxlaw-6840	343	16	over	over	ADP
taxlaw-6840	343	17	time	time	NOUN
taxlaw-6840	343	18	?	?	PUNCT
taxlaw-6840	343	19	,	,	PUNCT
taxlaw-6840	343	20	69	69	NUM
taxlaw-6840	343	21	nat’l	nat’l	NOUN
taxlaw-6840	343	22	tax	tax	NOUN
taxlaw-6840	343	23	j.	j.	PROPN
taxlaw-6840	343	24	831	831	NUM
taxlaw-6840	343	25	(	(	PUNCT
taxlaw-6840	343	26	2016	2016	NUM
taxlaw-6840	343	27	)	)	PUNCT
taxlaw-6840	343	28	.	.	PUNCT
taxlaw-6840	344	1	59	59	NUM
taxlaw-6840	344	2	leonard	leonard	PROPN
taxlaw-6840	344	3	e.	e.	PROPN
taxlaw-6840	344	4	burman	burman	PROPN
taxlaw-6840	344	5	et	et	PROPN
taxlaw-6840	344	6	al	al	PROPN
taxlaw-6840	344	7	.	.	PROPN
taxlaw-6840	344	8	,	,	PUNCT
taxlaw-6840	344	9	is	be	AUX
taxlaw-6840	344	10	u.s	u.s	PROPN
taxlaw-6840	344	11	.	.	PROPN
taxlaw-6840	344	12	corporate	corporate	ADJ
taxlaw-6840	344	13	income	income	NOUN
taxlaw-6840	344	14	double	double	ADV
taxlaw-6840	344	15	taxed	tax	VERB
taxlaw-6840	344	16	,	,	PUNCT
taxlaw-6840	344	17	70(3	70(3	NOUN
taxlaw-6840	344	18	)	)	PUNCT
taxlaw-6840	344	19	nat’l	nat’l	NOUN
taxlaw-6840	344	20	tax	tax	NOUN
taxlaw-6840	344	21	j.	j.	PROPN
taxlaw-6840	344	22	675	675	NUM
taxlaw-6840	344	23	,	,	PUNCT
taxlaw-6840	344	24	676	676	NUM
taxlaw-6840	344	25	(	(	PUNCT
taxlaw-6840	344	26	2017	2017	NUM
taxlaw-6840	344	27	)	)	PUNCT
taxlaw-6840	344	28	.	.	PUNCT
taxlaw-6840	345	1	60	60	NUM
taxlaw-6840	345	2	see	see	VERB
taxlaw-6840	345	3	the	the	DET
taxlaw-6840	345	4	calculations	calculation	NOUN
taxlaw-6840	345	5	from	from	ADP
taxlaw-6840	345	6	tables	table	NOUN
taxlaw-6840	345	7	1	1	NUM
taxlaw-6840	345	8	-	-	SYM
taxlaw-6840	345	9	5	5	NUM
taxlaw-6840	345	10	of	of	ADP
taxlaw-6840	345	11	congressional	congressional	ADJ
taxlaw-6840	345	12	research	research	NOUN
taxlaw-6840	345	13	service	service	NOUN
taxlaw-6840	345	14	,	,	PUNCT
taxlaw-6840	345	15	issues	issue	NOUN
taxlaw-6840	345	16	in	in	ADP
taxlaw-6840	345	17	international	international	ADJ
taxlaw-6840	345	18	corporate	corporate	ADJ
taxlaw-6840	345	19	taxation	taxation	NOUN
taxlaw-6840	345	20	:	:	PUNCT
taxlaw-6840	345	21	the	the	DET
taxlaw-6840	345	22	2017	2017	NUM
taxlaw-6840	345	23	revision	revision	NOUN
taxlaw-6840	345	24	(	(	PUNCT
taxlaw-6840	345	25	p.l	p.l	PROPN
taxlaw-6840	345	26	.	.	PROPN
taxlaw-6840	345	27	115	115	NUM
taxlaw-6840	345	28	-	-	SYM
taxlaw-6840	345	29	197	197	NUM
taxlaw-6840	345	30	)	)	PUNCT
taxlaw-6840	345	31	,	,	PUNCT
taxlaw-6840	345	32	19	19	NUM
taxlaw-6840	345	33	-	-	SYM
taxlaw-6840	345	34	24	24	NUM
taxlaw-6840	345	35	(	(	PUNCT
taxlaw-6840	345	36	2018	2018	NUM
taxlaw-6840	345	37	)	)	PUNCT
taxlaw-6840	345	38	.	.	PUNCT
taxlaw-6840	346	1	2020	2020	NUM
taxlaw-6840	346	2	]	]	PUNCT
taxlaw-6840	347	1	fixing	fix	VERB
taxlaw-6840	347	2	five	five	NUM
taxlaw-6840	347	3	flaws	flaw	NOUN
taxlaw-6840	347	4	of	of	ADP
taxlaw-6840	347	5	the	the	DET
taxlaw-6840	347	6	tax	tax	NOUN
taxlaw-6840	347	7	cuts	cut	NOUN
taxlaw-6840	347	8	and	and	CCONJ
taxlaw-6840	347	9	jobs	job	NOUN
taxlaw-6840	347	10	act	act	VERB
taxlaw-6840	347	11	51	51	NUM
taxlaw-6840	347	12	indeed	indeed	ADV
taxlaw-6840	347	13	,	,	PUNCT
taxlaw-6840	347	14	in	in	ADP
taxlaw-6840	347	15	the	the	DET
taxlaw-6840	347	16	presence	presence	NOUN
taxlaw-6840	347	17	of	of	ADP
taxlaw-6840	347	18	expensing	expensing	NOUN
taxlaw-6840	347	19	,	,	PUNCT
taxlaw-6840	347	20	the	the	DET
taxlaw-6840	347	21	corporate	corporate	ADJ
taxlaw-6840	347	22	tax	tax	NOUN
taxlaw-6840	347	23	falls	fall	VERB
taxlaw-6840	347	24	only	only	ADV
taxlaw-6840	347	25	on	on	ADP
taxlaw-6840	347	26	excess	excess	ADJ
taxlaw-6840	347	27	returns	return	NOUN
taxlaw-6840	347	28	to	to	ADP
taxlaw-6840	347	29	capital	capital	NOUN
taxlaw-6840	347	30	,	,	PUNCT
taxlaw-6840	347	31	thus	thus	ADV
taxlaw-6840	347	32	reducing	reduce	VERB
taxlaw-6840	347	33	the	the	DET
taxlaw-6840	347	34	argument	argument	NOUN
taxlaw-6840	347	35	for	for	ADP
taxlaw-6840	347	36	such	such	DET
taxlaw-6840	347	37	a	a	DET
taxlaw-6840	347	38	low	low	ADJ
taxlaw-6840	347	39	corporate	corporate	ADJ
taxlaw-6840	347	40	tax	tax	NOUN
taxlaw-6840	347	41	rate	rate	NOUN
taxlaw-6840	347	42	.	.	PUNCT
taxlaw-6840	348	1	however	however	ADV
taxlaw-6840	348	2	,	,	PUNCT
taxlaw-6840	348	3	there	there	PRON
taxlaw-6840	348	4	remain	remain	VERB
taxlaw-6840	348	5	arguments	argument	NOUN
taxlaw-6840	348	6	for	for	ADP
taxlaw-6840	348	7	a	a	DET
taxlaw-6840	348	8	low	low	ADJ
taxlaw-6840	348	9	corporate	corporate	ADJ
taxlaw-6840	348	10	rate	rate	NOUN
taxlaw-6840	348	11	for	for	ADP
taxlaw-6840	348	12	international	international	ADJ
taxlaw-6840	348	13	competitiveness	competitiveness	NOUN
taxlaw-6840	348	14	reasons	reason	NOUN
taxlaw-6840	348	15	.	.	PUNCT
taxlaw-6840	349	1	if	if	SCONJ
taxlaw-6840	349	2	capital	capital	NOUN
taxlaw-6840	349	3	can	can	AUX
taxlaw-6840	349	4	move	move	VERB
taxlaw-6840	349	5	abroad	abroad	ADV
taxlaw-6840	349	6	in	in	ADP
taxlaw-6840	349	7	response	response	NOUN
taxlaw-6840	349	8	to	to	ADP
taxlaw-6840	349	9	taxation	taxation	NOUN
taxlaw-6840	349	10	,	,	PUNCT
taxlaw-6840	349	11	that	that	PRON
taxlaw-6840	349	12	lowers	lower	VERB
taxlaw-6840	349	13	the	the	DET
taxlaw-6840	349	14	optimal	optimal	ADJ
taxlaw-6840	349	15	capital	capital	NOUN
taxlaw-6840	349	16	tax	tax	NOUN
taxlaw-6840	349	17	rate	rate	NOUN
taxlaw-6840	349	18	.	.	PUNCT
taxlaw-6840	350	1	issues	issue	NOUN
taxlaw-6840	350	2	surrounding	surround	VERB
taxlaw-6840	350	3	the	the	DET
taxlaw-6840	350	4	international	international	ADJ
taxlaw-6840	350	5	mobility	mobility	NOUN
taxlaw-6840	350	6	of	of	ADP
taxlaw-6840	350	7	capital	capital	NOUN
taxlaw-6840	350	8	are	be	AUX
taxlaw-6840	350	9	addressed	address	VERB
taxlaw-6840	350	10	in	in	ADP
taxlaw-6840	350	11	section	section	NOUN
taxlaw-6840	350	12	v.	v.	ADP
taxlaw-6840	350	13	for	for	ADP
taxlaw-6840	350	14	now	now	ADV
taxlaw-6840	350	15	,	,	PUNCT
taxlaw-6840	350	16	it	it	PRON
taxlaw-6840	350	17	is	be	AUX
taxlaw-6840	350	18	important	important	ADJ
taxlaw-6840	350	19	to	to	PART
taxlaw-6840	350	20	remember	remember	VERB
taxlaw-6840	350	21	that	that	SCONJ
taxlaw-6840	350	22	the	the	DET
taxlaw-6840	350	23	elasticity	elasticity	NOUN
taxlaw-6840	350	24	of	of	ADP
taxlaw-6840	350	25	the	the	DET
taxlaw-6840	350	26	tax	tax	NOUN
taxlaw-6840	350	27	base	base	NOUN
taxlaw-6840	350	28	is	be	AUX
taxlaw-6840	350	29	itself	itself	PRON
taxlaw-6840	350	30	a	a	DET
taxlaw-6840	350	31	policy	policy	NOUN
taxlaw-6840	350	32	variable	variable	NOUN
taxlaw-6840	350	33	;	;	PUNCT
taxlaw-6840	350	34	choices	choice	NOUN
taxlaw-6840	350	35	about	about	ADP
taxlaw-6840	350	36	tax	tax	NOUN
taxlaw-6840	350	37	regimes	regime	NOUN
taxlaw-6840	350	38	affect	affect	VERB
taxlaw-6840	350	39	the	the	DET
taxlaw-6840	350	40	ability	ability	NOUN
taxlaw-6840	350	41	of	of	ADP
taxlaw-6840	350	42	capital	capital	NOUN
taxlaw-6840	350	43	to	to	PART
taxlaw-6840	350	44	move	move	VERB
taxlaw-6840	350	45	to	to	PART
taxlaw-6840	350	46	avoid	avoid	VERB
taxlaw-6840	350	47	taxation	taxation	NOUN
taxlaw-6840	350	48	.	.	PUNCT
taxlaw-6840	351	1	at	at	ADP
taxlaw-6840	351	2	present	present	ADJ
taxlaw-6840	351	3	,	,	PUNCT
taxlaw-6840	351	4	the	the	DET
taxlaw-6840	351	5	current	current	ADJ
taxlaw-6840	351	6	corporate	corporate	ADJ
taxlaw-6840	351	7	tax	tax	NOUN
taxlaw-6840	351	8	system	system	NOUN
taxlaw-6840	351	9	does	do	AUX
taxlaw-6840	351	10	not	not	PART
taxlaw-6840	351	11	burden	burden	VERB
taxlaw-6840	351	12	ordinary	ordinary	ADJ
taxlaw-6840	351	13	(	(	PUNCT
taxlaw-6840	351	14	equipment	equipment	NOUN
taxlaw-6840	351	15	)	)	PUNCT
taxlaw-6840	351	16	capital	capital	NOUN
taxlaw-6840	351	17	at	at	ADV
taxlaw-6840	351	18	all	all	ADV
taxlaw-6840	351	19	,	,	PUNCT
taxlaw-6840	351	20	and	and	CCONJ
taxlaw-6840	351	21	it	it	PRON
taxlaw-6840	351	22	lightly	lightly	ADV
taxlaw-6840	351	23	taxes	tax	VERB
taxlaw-6840	351	24	(	(	PUNCT
taxlaw-6840	351	25	at	at	ADP
taxlaw-6840	351	26	rates	rate	NOUN
taxlaw-6840	351	27	lower	low	ADJ
taxlaw-6840	351	28	than	than	ADP
taxlaw-6840	351	29	top	top	ADJ
taxlaw-6840	351	30	labor	labor	NOUN
taxlaw-6840	351	31	rates	rate	NOUN
taxlaw-6840	351	32	)	)	PUNCT
taxlaw-6840	351	33	the	the	DET
taxlaw-6840	351	34	excess	excess	ADJ
taxlaw-6840	351	35	return	return	NOUN
taxlaw-6840	351	36	on	on	ADP
taxlaw-6840	351	37	such	such	ADJ
taxlaw-6840	351	38	capital	capital	NOUN
taxlaw-6840	351	39	.	.	PUNCT
taxlaw-6840	352	1	thus	thus	ADV
taxlaw-6840	352	2	,	,	PUNCT
taxlaw-6840	352	3	from	from	ADP
taxlaw-6840	352	4	an	an	DET
taxlaw-6840	352	5	efficiency	efficiency	NOUN
taxlaw-6840	352	6	perspective	perspective	NOUN
taxlaw-6840	352	7	,	,	PUNCT
taxlaw-6840	352	8	the	the	DET
taxlaw-6840	352	9	tax	tax	NOUN
taxlaw-6840	352	10	system	system	NOUN
taxlaw-6840	352	11	is	be	AUX
taxlaw-6840	352	12	under	under	ADV
taxlaw-6840	352	13	-	-	PUNCT
taxlaw-6840	352	14	taxing	tax	VERB
taxlaw-6840	352	15	both	both	CCONJ
taxlaw-6840	352	16	the	the	DET
taxlaw-6840	352	17	normal	normal	ADJ
taxlaw-6840	352	18	return	return	NOUN
taxlaw-6840	352	19	to	to	ADP
taxlaw-6840	352	20	capital	capital	NOUN
taxlaw-6840	352	21	as	as	ADV
taxlaw-6840	352	22	well	well	ADV
taxlaw-6840	352	23	as	as	ADP
taxlaw-6840	352	24	excess	excess	ADJ
taxlaw-6840	352	25	returns	return	NOUN
taxlaw-6840	352	26	.	.	PUNCT
taxlaw-6840	353	1	developments	development	NOUN
taxlaw-6840	353	2	in	in	ADP
taxlaw-6840	353	3	the	the	DET
taxlaw-6840	353	4	theory	theory	NOUN
taxlaw-6840	353	5	of	of	ADP
taxlaw-6840	353	6	capital	capital	NOUN
taxlaw-6840	353	7	taxation	taxation	NOUN
taxlaw-6840	353	8	suggest	suggest	VERB
taxlaw-6840	353	9	that	that	SCONJ
taxlaw-6840	353	10	higher	high	ADJ
taxlaw-6840	353	11	tax	tax	NOUN
taxlaw-6840	353	12	rates	rate	NOUN
taxlaw-6840	353	13	are	be	AUX
taxlaw-6840	353	14	likely	likely	ADV
taxlaw-6840	353	15	optimal	optimal	ADJ
taxlaw-6840	353	16	.	.	PUNCT
taxlaw-6840	354	1	beyond	beyond	ADP
taxlaw-6840	354	2	that	that	PRON
taxlaw-6840	354	3	,	,	PUNCT
taxlaw-6840	354	4	the	the	DET
taxlaw-6840	354	5	empirical	empirical	ADJ
taxlaw-6840	354	6	literature	literature	NOUN
taxlaw-6840	354	7	has	have	AUX
taxlaw-6840	354	8	failed	fail	VERB
taxlaw-6840	354	9	to	to	PART
taxlaw-6840	354	10	show	show	VERB
taxlaw-6840	354	11	any	any	DET
taxlaw-6840	354	12	clear	clear	ADJ
taxlaw-6840	354	13	relationship	relationship	NOUN
taxlaw-6840	354	14	between	between	ADP
taxlaw-6840	354	15	capital	capital	NOUN
taxlaw-6840	354	16	tax	tax	NOUN
taxlaw-6840	354	17	rates	rate	NOUN
taxlaw-6840	354	18	and	and	CCONJ
taxlaw-6840	354	19	efficiency	efficiency	NOUN
taxlaw-6840	354	20	outcomes	outcome	NOUN
taxlaw-6840	354	21	.	.	PUNCT
taxlaw-6840	355	1	therefore	therefore	ADV
taxlaw-6840	355	2	,	,	PUNCT
taxlaw-6840	355	3	the	the	DET
taxlaw-6840	355	4	tcja	tcja	NOUN
taxlaw-6840	355	5	has	have	AUX
taxlaw-6840	355	6	moved	move	VERB
taxlaw-6840	355	7	our	our	PRON
taxlaw-6840	355	8	tax	tax	NOUN
taxlaw-6840	355	9	system	system	NOUN
taxlaw-6840	355	10	away	away	ADV
taxlaw-6840	355	11	from	from	ADP
taxlaw-6840	355	12	ideal	ideal	ADJ
taxlaw-6840	355	13	capital	capital	NOUN
taxlaw-6840	355	14	taxation	taxation	NOUN
taxlaw-6840	355	15	,	,	PUNCT
taxlaw-6840	355	16	by	by	ADP
taxlaw-6840	355	17	unduly	unduly	ADV
taxlaw-6840	355	18	lightening	lighten	VERB
taxlaw-6840	355	19	the	the	DET
taxlaw-6840	355	20	tax	tax	NOUN
taxlaw-6840	355	21	burden	burden	NOUN
taxlaw-6840	355	22	on	on	ADP
taxlaw-6840	355	23	corporate	corporate	ADJ
taxlaw-6840	355	24	income	income	NOUN
taxlaw-6840	355	25	.	.	PUNCT
taxlaw-6840	356	1	the	the	DET
taxlaw-6840	356	2	tcja	tcja	NOUN
taxlaw-6840	356	3	also	also	ADV
taxlaw-6840	356	4	raises	raise	VERB
taxlaw-6840	356	5	over	over	ADP
taxlaw-6840	356	6	$	$	SYM
taxlaw-6840	356	7	300	300	NUM
taxlaw-6840	356	8	billion	billion	NUM
taxlaw-6840	356	9	from	from	ADP
taxlaw-6840	356	10	a	a	DET
taxlaw-6840	356	11	one	one	NUM
taxlaw-6840	356	12	-	-	PUNCT
taxlaw-6840	356	13	time	time	NOUN
taxlaw-6840	356	14	tax	tax	NOUN
taxlaw-6840	356	15	on	on	ADP
taxlaw-6840	356	16	the	the	DET
taxlaw-6840	356	17	prior	prior	ADJ
taxlaw-6840	356	18	foreign	foreign	ADJ
taxlaw-6840	356	19	earnings	earning	NOUN
taxlaw-6840	356	20	of	of	ADP
taxlaw-6840	356	21	u.s	u.s	PROPN
taxlaw-6840	356	22	.	.	PROPN
taxlaw-6840	356	23	multinational	multinational	ADJ
taxlaw-6840	356	24	companies	company	NOUN
taxlaw-6840	356	25	,	,	PUNCT
taxlaw-6840	356	26	at	at	ADP
taxlaw-6840	356	27	either	either	PRON
taxlaw-6840	356	28	8	8	NUM
taxlaw-6840	356	29	or	or	CCONJ
taxlaw-6840	356	30	15.5	15.5	NUM
taxlaw-6840	356	31	%	%	NOUN
taxlaw-6840	356	32	,	,	PUNCT
taxlaw-6840	356	33	irrespective	irrespective	ADV
taxlaw-6840	356	34	of	of	ADP
taxlaw-6840	356	35	whether	whether	SCONJ
taxlaw-6840	356	36	profits	profit	NOUN
taxlaw-6840	356	37	are	be	AUX
taxlaw-6840	356	38	repatriated	repatriate	VERB
taxlaw-6840	356	39	.	.	PUNCT
taxlaw-6840	357	1	the	the	DET
taxlaw-6840	357	2	15.5	15.5	NUM
taxlaw-6840	357	3	%	%	NOUN
taxlaw-6840	357	4	rate	rate	NOUN
taxlaw-6840	357	5	applies	apply	VERB
taxlaw-6840	357	6	to	to	ADP
taxlaw-6840	357	7	liquid	liquid	ADJ
taxlaw-6840	357	8	assets	asset	NOUN
taxlaw-6840	357	9	,	,	PUNCT
taxlaw-6840	357	10	and	and	CCONJ
taxlaw-6840	357	11	others	other	NOUN
taxlaw-6840	357	12	are	be	AUX
taxlaw-6840	357	13	taxed	tax	VERB
taxlaw-6840	357	14	at	at	ADP
taxlaw-6840	357	15	8	8	NUM
taxlaw-6840	357	16	percent	percent	NOUN
taxlaw-6840	357	17	.	.	PUNCT
taxlaw-6840	358	1	the	the	DET
taxlaw-6840	358	2	tax	tax	NOUN
taxlaw-6840	358	3	is	be	AUX
taxlaw-6840	358	4	payable	payable	ADJ
taxlaw-6840	358	5	over	over	ADP
taxlaw-6840	358	6	8	8	NUM
taxlaw-6840	358	7	years	year	NOUN
taxlaw-6840	358	8	and	and	CCONJ
taxlaw-6840	358	9	back	back	ADV
taxlaw-6840	358	10	-	-	PUNCT
taxlaw-6840	358	11	loaded	load	VERB
taxlaw-6840	358	12	,	,	PUNCT
taxlaw-6840	358	13	so	so	SCONJ
taxlaw-6840	358	14	that	that	SCONJ
taxlaw-6840	358	15	most	most	ADJ
taxlaw-6840	358	16	payments	payment	NOUN
taxlaw-6840	358	17	occur	occur	VERB
taxlaw-6840	358	18	in	in	ADP
taxlaw-6840	358	19	years	year	NOUN
taxlaw-6840	358	20	6	6	NUM
taxlaw-6840	358	21	,	,	PUNCT
taxlaw-6840	358	22	7	7	NUM
taxlaw-6840	358	23	,	,	PUNCT
taxlaw-6840	358	24	and	and	CCONJ
taxlaw-6840	358	25	8	8	NUM
taxlaw-6840	358	26	.	.	PUNCT
taxlaw-6840	359	1	the	the	DET
taxlaw-6840	359	2	foreign	foreign	ADJ
taxlaw-6840	359	3	earnings	earning	NOUN
taxlaw-6840	359	4	that	that	PRON
taxlaw-6840	359	5	face	face	VERB
taxlaw-6840	359	6	the	the	DET
taxlaw-6840	359	7	deemed	deemed	ADJ
taxlaw-6840	359	8	repatriation	repatriation	NOUN
taxlaw-6840	359	9	tax	tax	NOUN
taxlaw-6840	359	10	would	would	AUX
taxlaw-6840	359	11	have	have	AUX
taxlaw-6840	359	12	normally	normally	ADV
taxlaw-6840	359	13	been	be	AUX
taxlaw-6840	359	14	taxed	tax	VERB
taxlaw-6840	359	15	at	at	ADP
taxlaw-6840	359	16	the	the	DET
taxlaw-6840	359	17	prior	prior	ADJ
taxlaw-6840	359	18	u.s	u.s	PROPN
taxlaw-6840	359	19	.	.	PROPN
taxlaw-6840	359	20	rate	rate	NOUN
taxlaw-6840	359	21	(	(	PUNCT
taxlaw-6840	359	22	35	35	NUM
taxlaw-6840	359	23	%	%	NOUN
taxlaw-6840	359	24	)	)	PUNCT
taxlaw-6840	359	25	,	,	PUNCT
taxlaw-6840	359	26	less	less	ADV
taxlaw-6840	359	27	any	any	DET
taxlaw-6840	359	28	foreign	foreign	ADJ
taxlaw-6840	359	29	tax	tax	NOUN
taxlaw-6840	359	30	credits	credit	NOUN
taxlaw-6840	359	31	,	,	PUNCT
taxlaw-6840	359	32	upon	upon	SCONJ
taxlaw-6840	359	33	repatriation	repatriation	NOUN
taxlaw-6840	359	34	.	.	PUNCT
taxlaw-6840	360	1	thus	thus	ADV
taxlaw-6840	360	2	,	,	PUNCT
taxlaw-6840	360	3	the	the	DET
taxlaw-6840	360	4	tcja	tcja	ADJ
taxlaw-6840	360	5	tax	tax	NOUN
taxlaw-6840	360	6	treatment	treatment	NOUN
taxlaw-6840	360	7	represents	represent	VERB
taxlaw-6840	360	8	a	a	DET
taxlaw-6840	360	9	tax	tax	NOUN
taxlaw-6840	360	10	cut	cut	NOUN
taxlaw-6840	360	11	relative	relative	ADJ
taxlaw-6840	360	12	to	to	ADP
taxlaw-6840	360	13	prior	prior	ADJ
taxlaw-6840	360	14	law	law	NOUN
taxlaw-6840	360	15	.	.	PUNCT
taxlaw-6840	361	1	from	from	ADP
taxlaw-6840	361	2	an	an	DET
taxlaw-6840	361	3	efficiency	efficiency	NOUN
taxlaw-6840	361	4	perspective	perspective	NOUN
taxlaw-6840	361	5	,	,	PUNCT
taxlaw-6840	361	6	there	there	PRON
taxlaw-6840	361	7	is	be	VERB
taxlaw-6840	361	8	no	no	DET
taxlaw-6840	361	9	good	good	ADJ
taxlaw-6840	361	10	argument	argument	NOUN
taxlaw-6840	361	11	for	for	ADP
taxlaw-6840	361	12	a	a	DET
taxlaw-6840	361	13	tax	tax	NOUN
taxlaw-6840	361	14	-	-	PUNCT
taxlaw-6840	361	15	break	break	NOUN
taxlaw-6840	361	16	on	on	ADP
taxlaw-6840	361	17	earnings	earning	NOUN
taxlaw-6840	361	18	that	that	PRON
taxlaw-6840	361	19	have	have	AUX
taxlaw-6840	361	20	already	already	ADV
taxlaw-6840	361	21	been	be	AUX
taxlaw-6840	361	22	earned	earn	VERB
taxlaw-6840	361	23	.	.	PUNCT
taxlaw-6840	362	1	indeed	indeed	ADV
taxlaw-6840	362	2	,	,	PUNCT
taxlaw-6840	362	3	there	there	PRON
taxlaw-6840	362	4	are	be	VERB
taxlaw-6840	362	5	good	good	ADJ
taxlaw-6840	362	6	arguments	argument	NOUN
taxlaw-6840	362	7	for	for	ADP
taxlaw-6840	362	8	higher	high	ADJ
taxlaw-6840	362	9	than	than	ADP
taxlaw-6840	362	10	normal	normal	ADJ
taxlaw-6840	362	11	taxes	taxis	NOUN
taxlaw-6840	362	12	on	on	ADP
taxlaw-6840	362	13	prior	prior	ADJ
taxlaw-6840	362	14	earnings	earning	NOUN
taxlaw-6840	362	15	,	,	PUNCT
taxlaw-6840	362	16	since	since	SCONJ
taxlaw-6840	362	17	one	one	PRON
taxlaw-6840	362	18	can	can	AUX
taxlaw-6840	362	19	not	not	PART
taxlaw-6840	362	20	discourage	discourage	VERB
taxlaw-6840	362	21	something	something	PRON
taxlaw-6840	362	22	that	that	PRON
taxlaw-6840	362	23	has	have	AUX
taxlaw-6840	362	24	already	already	ADV
taxlaw-6840	362	25	happened	happen	VERB
taxlaw-6840	362	26	.	.	PUNCT
taxlaw-6840	363	1	however	however	ADV
taxlaw-6840	363	2	,	,	PUNCT
taxlaw-6840	363	3	one	one	PRON
taxlaw-6840	363	4	does	do	AUX
taxlaw-6840	363	5	risk	risk	VERB
taxlaw-6840	363	6	probabilistically	probabilistically	ADV
taxlaw-6840	363	7	affecting	affect	VERB
taxlaw-6840	363	8	expectations	expectation	NOUN
taxlaw-6840	363	9	about	about	ADP
taxlaw-6840	363	10	future	future	ADJ
taxlaw-6840	363	11	tax	tax	NOUN
taxlaw-6840	363	12	policy	policy	NOUN
taxlaw-6840	363	13	increases	increase	NOUN
taxlaw-6840	363	14	.	.	PUNCT
taxlaw-6840	364	1	the	the	DET
taxlaw-6840	364	2	tcja	tcja	NOUN
taxlaw-6840	364	3	also	also	ADV
taxlaw-6840	364	4	provides	provide	VERB
taxlaw-6840	364	5	large	large	ADJ
taxlaw-6840	364	6	-	-	PUNCT
taxlaw-6840	364	7	pass	pass	NOUN
taxlaw-6840	364	8	through	through	ADP
taxlaw-6840	364	9	business	business	NOUN
taxlaw-6840	364	10	tax	tax	NOUN
taxlaw-6840	364	11	cuts	cut	NOUN
taxlaw-6840	364	12	,	,	PUNCT
taxlaw-6840	364	13	totaling	total	VERB
taxlaw-6840	364	14	over	over	ADP
taxlaw-6840	364	15	$	$	SYM
taxlaw-6840	364	16	250	250	NUM
taxlaw-6840	364	17	billion	billion	NUM
taxlaw-6840	364	18	over	over	ADP
taxlaw-6840	364	19	ten	ten	NUM
taxlaw-6840	364	20	years	year	NOUN
taxlaw-6840	364	21	,	,	PUNCT
taxlaw-6840	364	22	the	the	DET
taxlaw-6840	364	23	combination	combination	NOUN
taxlaw-6840	364	24	of	of	ADP
taxlaw-6840	364	25	$	$	SYM
taxlaw-6840	364	26	414	414	NUM
taxlaw-6840	364	27	billion	billion	NUM
taxlaw-6840	364	28	in	in	ADP
taxlaw-6840	364	29	cuts	cut	NOUN
taxlaw-6840	364	30	due	due	ADP
taxlaw-6840	364	31	to	to	ADP
taxlaw-6840	364	32	a	a	DET
taxlaw-6840	364	33	20	20	NUM
taxlaw-6840	364	34	percent	percent	NOUN
taxlaw-6840	364	35	pass	pass	NOUN
taxlaw-6840	364	36	-	-	PUNCT
taxlaw-6840	364	37	through	through	ADP
taxlaw-6840	364	38	income	income	NOUN
taxlaw-6840	364	39	deduction	deduction	NOUN
taxlaw-6840	364	40	and	and	CCONJ
taxlaw-6840	364	41	an	an	DET
taxlaw-6840	364	42	offsetting	offset	VERB
taxlaw-6840	364	43	revenue	revenue	NOUN
taxlaw-6840	364	44	gain	gain	NOUN
taxlaw-6840	364	45	of	of	ADP
taxlaw-6840	364	46	$	$	SYM
taxlaw-6840	364	47	150	150	NUM
taxlaw-6840	364	48	billion	billion	NUM
taxlaw-6840	364	49	from	from	ADP
taxlaw-6840	364	50	disallowing	disallow	VERB
taxlaw-6840	364	51	some	some	DET
taxlaw-6840	364	52	losses	loss	NOUN
taxlaw-6840	364	53	.	.	PUNCT
taxlaw-6840	365	1	these	these	DET
taxlaw-6840	365	2	provisions	provision	NOUN
taxlaw-6840	365	3	,	,	PUNCT
taxlaw-6840	365	4	like	like	ADP
taxlaw-6840	365	5	the	the	DET
taxlaw-6840	365	6	individual	individual	ADJ
taxlaw-6840	365	7	tax	tax	NOUN
taxlaw-6840	365	8	cuts	cut	NOUN
taxlaw-6840	365	9	,	,	PUNCT
taxlaw-6840	365	10	expire	expire	VERB
taxlaw-6840	365	11	at	at	ADP
taxlaw-6840	365	12	the	the	DET
taxlaw-6840	365	13	end	end	NOUN
taxlaw-6840	365	14	of	of	ADP
taxlaw-6840	365	15	2025	2025	NUM
taxlaw-6840	365	16	.	.	PUNCT
taxlaw-6840	366	1	one	one	NUM
taxlaw-6840	366	2	intention	intention	NOUN
taxlaw-6840	366	3	of	of	ADP
taxlaw-6840	366	4	these	these	DET
taxlaw-6840	366	5	provisions	provision	NOUN
taxlaw-6840	366	6	was	be	AUX
taxlaw-6840	366	7	to	to	PART
taxlaw-6840	366	8	“	"	PUNCT
taxlaw-6840	366	9	give	give	VERB
taxlaw-6840	366	10	something	something	PRON
taxlaw-6840	366	11	”	"	PUNCT
taxlaw-6840	366	12	to	to	ADP
taxlaw-6840	366	13	the	the	DET
taxlaw-6840	366	14	pass	pass	VERB
taxlaw-6840	366	15	-	-	PUNCT
taxlaw-6840	366	16	through	through	ADP
taxlaw-6840	366	17	business	business	NOUN
taxlaw-6840	366	18	sector	sector	NOUN
taxlaw-6840	366	19	,	,	PUNCT
taxlaw-6840	366	20	alongside	alongside	ADP
taxlaw-6840	366	21	the	the	DET
taxlaw-6840	366	22	large	large	ADJ
taxlaw-6840	366	23	corporate	corporate	ADJ
taxlaw-6840	366	24	tax	tax	NOUN
taxlaw-6840	366	25	cuts	cut	NOUN
taxlaw-6840	366	26	.	.	PUNCT
taxlaw-6840	367	1	this	this	PRON
taxlaw-6840	367	2	neglects	neglect	VERB
taxlaw-6840	367	3	the	the	DET
taxlaw-6840	367	4	idea	idea	NOUN
taxlaw-6840	367	5	that	that	SCONJ
taxlaw-6840	367	6	businesses	business	NOUN
taxlaw-6840	367	7	could	could	AUX
taxlaw-6840	367	8	always	always	ADV
taxlaw-6840	367	9	incorporate	incorporate	VERB
taxlaw-6840	367	10	if	if	SCONJ
taxlaw-6840	367	11	they	they	PRON
taxlaw-6840	367	12	wanted	want	VERB
taxlaw-6840	367	13	to	to	PART
taxlaw-6840	367	14	qualify	qualify	VERB
taxlaw-6840	367	15	for	for	ADP
taxlaw-6840	367	16	the	the	DET
taxlaw-6840	367	17	corporate	corporate	ADJ
taxlaw-6840	367	18	tax	tax	NOUN
taxlaw-6840	367	19	treatment	treatment	NOUN
taxlaw-6840	367	20	,	,	PUNCT
taxlaw-6840	367	21	although	although	SCONJ
taxlaw-6840	367	22	there	there	PRON
taxlaw-6840	367	23	may	may	AUX
taxlaw-6840	367	24	be	be	AUX
taxlaw-6840	367	25	costs	cost	NOUN
taxlaw-6840	367	26	associated	associate	VERB
taxlaw-6840	367	27	with	with	ADP
taxlaw-6840	367	28	undoing	undo	VERB
taxlaw-6840	367	29	that	that	DET
taxlaw-6840	367	30	decision	decision	NOUN
taxlaw-6840	367	31	.	.	PUNCT
taxlaw-6840	368	1	like	like	ADP
taxlaw-6840	368	2	the	the	DET
taxlaw-6840	368	3	corporate	corporate	ADJ
taxlaw-6840	368	4	tax	tax	NOUN
taxlaw-6840	368	5	cuts	cut	NOUN
taxlaw-6840	368	6	,	,	PUNCT
taxlaw-6840	368	7	these	these	DET
taxlaw-6840	368	8	pass	pass	NOUN
taxlaw-6840	368	9	-	-	PUNCT
taxlaw-6840	368	10	through	through	ADP
taxlaw-6840	368	11	tax	tax	NOUN
taxlaw-6840	368	12	cuts	cut	NOUN
taxlaw-6840	368	13	also	also	ADV
taxlaw-6840	368	14	favor	favor	VERB
taxlaw-6840	368	15	capital	capital	NOUN
taxlaw-6840	368	16	income	income	NOUN
taxlaw-6840	368	17	relative	relative	ADJ
taxlaw-6840	368	18	to	to	ADP
taxlaw-6840	368	19	labor	labor	NOUN
taxlaw-6840	368	20	income	income	NOUN
taxlaw-6840	368	21	,	,	PUNCT
taxlaw-6840	368	22	lowering	lower	VERB
taxlaw-6840	368	23	the	the	DET
taxlaw-6840	368	24	overall	overall	ADJ
taxlaw-6840	368	25	tax	tax	NOUN
taxlaw-6840	368	26	burden	burden	NOUN
taxlaw-6840	368	27	on	on	ADP
taxlaw-6840	368	28	capital	capital	NOUN
taxlaw-6840	368	29	.	.	PUNCT
taxlaw-6840	369	1	taxpayers	taxpayer	NOUN
taxlaw-6840	369	2	with	with	ADP
taxlaw-6840	369	3	sufficient	sufficient	ADJ
taxlaw-6840	369	4	flexibility	flexibility	NOUN
taxlaw-6840	369	5	,	,	PUNCT
taxlaw-6840	369	6	and	and	CCONJ
taxlaw-6840	369	7	particularly	particularly	ADV
taxlaw-6840	369	8	those	those	PRON
taxlaw-6840	369	9	at	at	ADP
taxlaw-6840	369	10	the	the	DET
taxlaw-6840	369	11	top	top	NOUN
taxlaw-6840	369	12	of	of	ADP
taxlaw-6840	369	13	the	the	DET
taxlaw-6840	369	14	income	income	NOUN
taxlaw-6840	369	15	distribution	distribution	NOUN
taxlaw-6840	369	16	,	,	PUNCT
taxlaw-6840	369	17	will	will	AUX
taxlaw-6840	369	18	have	have	VERB
taxlaw-6840	369	19	a	a	DET
taxlaw-6840	369	20	greater	great	ADJ
taxlaw-6840	369	21	incentive	incentive	NOUN
taxlaw-6840	369	22	to	to	PART
taxlaw-6840	369	23	disguise	disguise	VERB
taxlaw-6840	369	24	labor	labor	NOUN
taxlaw-6840	369	25	income	income	NOUN
taxlaw-6840	369	26	as	as	ADP
taxlaw-6840	369	27	business	business	NOUN
taxlaw-6840	369	28	income	income	NOUN
taxlaw-6840	369	29	in	in	ADP
taxlaw-6840	369	30	order	order	NOUN
taxlaw-6840	369	31	to	to	PART
taxlaw-6840	369	32	benefit	benefit	VERB
taxlaw-6840	369	33	from	from	ADP
taxlaw-6840	369	34	lighter	light	ADJ
taxlaw-6840	369	35	tax	tax	NOUN
taxlaw-6840	369	36	treatment	treatment	NOUN
taxlaw-6840	369	37	.	.	PUNCT
taxlaw-6840	370	1	beyond	beyond	ADP
taxlaw-6840	370	2	these	these	DET
taxlaw-6840	370	3	concerns	concern	NOUN
taxlaw-6840	370	4	,	,	PUNCT
taxlaw-6840	370	5	the	the	DET
taxlaw-6840	370	6	pass	pass	VERB
taxlaw-6840	370	7	-	-	PUNCT
taxlaw-6840	370	8	through	through	ADP
taxlaw-6840	370	9	deduction	deduction	NOUN
taxlaw-6840	370	10	took	take	VERB
taxlaw-6840	370	11	on	on	ADP
taxlaw-6840	370	12	a	a	DET
taxlaw-6840	370	13	rather	rather	ADV
taxlaw-6840	370	14	particular	particular	ADJ
taxlaw-6840	370	15	form	form	NOUN
taxlaw-6840	370	16	,	,	PUNCT
taxlaw-6840	370	17	since	since	SCONJ
taxlaw-6840	370	18	the	the	DET
taxlaw-6840	370	19	drafters	drafter	NOUN
taxlaw-6840	370	20	of	of	ADP
taxlaw-6840	370	21	the	the	DET
taxlaw-6840	370	22	legislation	legislation	NOUN
taxlaw-6840	370	23	went	go	VERB
taxlaw-6840	370	24	out	out	ADP
taxlaw-6840	370	25	of	of	ADP
taxlaw-6840	370	26	their	their	PRON
taxlaw-6840	370	27	way	way	NOUN
taxlaw-6840	370	28	to	to	PART
taxlaw-6840	370	29	favor	favor	VERB
taxlaw-6840	370	30	some	some	DET
taxlaw-6840	370	31	professions	profession	NOUN
taxlaw-6840	370	32	relative	relative	ADJ
taxlaw-6840	370	33	to	to	ADP
taxlaw-6840	370	34	others	other	NOUN
taxlaw-6840	370	35	.	.	PUNCT
taxlaw-6840	371	1	those	those	DET
taxlaw-6840	371	2	professions	profession	NOUN
taxlaw-6840	371	3	that	that	PRON
taxlaw-6840	371	4	won	win	VERB
taxlaw-6840	371	5	lighter	light	ADJ
taxlaw-6840	371	6	tax	tax	NOUN
taxlaw-6840	371	7	treatment	treatment	NOUN
taxlaw-6840	371	8	included	include	VERB
taxlaw-6840	371	9	real	real	ADJ
taxlaw-6840	371	10	estate	estate	NOUN
taxlaw-6840	371	11	,	,	PUNCT
taxlaw-6840	371	12	oil	oil	NOUN
taxlaw-6840	371	13	and	and	CCONJ
taxlaw-6840	371	14	gas	gas	NOUN
taxlaw-6840	371	15	,	,	PUNCT
taxlaw-6840	371	16	manufacturing	manufacturing	NOUN
taxlaw-6840	371	17	,	,	PUNCT
taxlaw-6840	371	18	and	and	CCONJ
taxlaw-6840	371	19	architecture	architecture	NOUN
taxlaw-6840	371	20	,	,	PUNCT
taxlaw-6840	371	21	while	while	SCONJ
taxlaw-6840	371	22	those	those	PRON
taxlaw-6840	371	23	that	that	PRON
taxlaw-6840	371	24	did	do	AUX
taxlaw-6840	371	25	not	not	PART
taxlaw-6840	371	26	qualify	qualify	VERB
taxlaw-6840	371	27	for	for	ADP
taxlaw-6840	371	28	the	the	DET
taxlaw-6840	371	29	pass	pass	VERB
taxlaw-6840	371	30	-	-	PUNCT
taxlaw-6840	371	31	through	through	ADP
taxlaw-6840	371	32	deduction	deduction	NOUN
taxlaw-6840	371	33	included	include	VERB
taxlaw-6840	371	34	medicine	medicine	NOUN
taxlaw-6840	371	35	,	,	PUNCT
taxlaw-6840	371	36	law	law	NOUN
taxlaw-6840	371	37	,	,	PUNCT
taxlaw-6840	371	38	accounting	accounting	NOUN
taxlaw-6840	371	39	,	,	PUNCT
taxlaw-6840	371	40	consulting	consulting	NOUN
taxlaw-6840	371	41	,	,	PUNCT
taxlaw-6840	371	42	and	and	CCONJ
taxlaw-6840	371	43	professional	professional	ADJ
taxlaw-6840	371	44	sports	sport	NOUN
taxlaw-6840	371	45	.	.	PUNCT
taxlaw-6840	372	1	there	there	PRON
taxlaw-6840	372	2	was	be	VERB
taxlaw-6840	372	3	no	no	DET
taxlaw-6840	372	4	rationale	rationale	NOUN
taxlaw-6840	372	5	provided	provide	VERB
taxlaw-6840	372	6	for	for	ADP
taxlaw-6840	372	7	such	such	ADJ
taxlaw-6840	372	8	distinctions	distinction	NOUN
taxlaw-6840	372	9	,	,	PUNCT
taxlaw-6840	372	10	and	and	CCONJ
taxlaw-6840	372	11	some	some	PRON
taxlaw-6840	372	12	have	have	AUX
taxlaw-6840	372	13	suggested	suggest	VERB
taxlaw-6840	372	14	that	that	SCONJ
taxlaw-6840	372	15	they	they	PRON
taxlaw-6840	372	16	stemmed	stem	VERB
taxlaw-6840	372	17	from	from	ADP
taxlaw-6840	372	18	a	a	DET
taxlaw-6840	372	19	“	"	PUNCT
taxlaw-6840	372	20	tribal	tribal	ADJ
taxlaw-6840	372	21	”	"	PUNCT
taxlaw-6840	372	22	desire	desire	NOUN
taxlaw-6840	372	23	to	to	PART
taxlaw-6840	372	24	reward	reward	VERB
taxlaw-6840	372	25	industries	industry	NOUN
taxlaw-6840	372	26	based	base	VERB
taxlaw-6840	372	27	on	on	ADP
taxlaw-6840	372	28	their	their	PRON
taxlaw-6840	372	29	presumed	presume	VERB
taxlaw-6840	372	30	political	political	ADJ
taxlaw-6840	372	31	affiliations	affiliation	NOUN
taxlaw-6840	372	32	.	.	PUNCT
taxlaw-6840	373	1	regardless	regardless	ADV
taxlaw-6840	373	2	of	of	ADP
taxlaw-6840	373	3	motive	motive	NOUN
taxlaw-6840	373	4	,	,	PUNCT
taxlaw-6840	373	5	it	it	PRON
taxlaw-6840	373	6	is	be	AUX
taxlaw-6840	373	7	clear	clear	ADJ
taxlaw-6840	373	8	that	that	SCONJ
taxlaw-6840	373	9	the	the	DET
taxlaw-6840	373	10	industrial	industrial	ADJ
taxlaw-6840	373	11	favoritism	favoritism	NOUN
taxlaw-6840	373	12	of	of	ADP
taxlaw-6840	373	13	the	the	DET
taxlaw-6840	373	14	provision	provision	NOUN
taxlaw-6840	373	15	is	be	AUX
taxlaw-6840	373	16	inefficient	inefficient	ADJ
taxlaw-6840	373	17	,	,	PUNCT
taxlaw-6840	373	18	since	since	SCONJ
taxlaw-6840	373	19	it	it	PRON
taxlaw-6840	373	20	artificially	artificially	ADV
taxlaw-6840	373	21	moves	move	VERB
taxlaw-6840	373	22	resources	resource	NOUN
taxlaw-6840	373	23	toward	toward	ADP
taxlaw-6840	373	24	the	the	DET
taxlaw-6840	373	25	taxfavored	taxfavore	VERB
taxlaw-6840	373	26	industries	industry	NOUN
taxlaw-6840	373	27	and	and	CCONJ
taxlaw-6840	373	28	away	away	ADV
taxlaw-6840	373	29	from	from	ADP
taxlaw-6840	373	30	the	the	DET
taxlaw-6840	373	31	other	other	ADJ
taxlaw-6840	373	32	industries	industry	NOUN
taxlaw-6840	373	33	.	.	PUNCT
taxlaw-6840	374	1	in	in	ADP
taxlaw-6840	374	2	addition	addition	NOUN
taxlaw-6840	374	3	,	,	PUNCT
taxlaw-6840	374	4	the	the	DET
taxlaw-6840	374	5	pass	pass	VERB
taxlaw-6840	374	6	-	-	PUNCT
taxlaw-6840	374	7	through	through	ADP
taxlaw-6840	374	8	provisions	provision	NOUN
taxlaw-6840	374	9	are	be	AUX
taxlaw-6840	374	10	[	[	X
taxlaw-6840	374	11	vol	vol	NOUN
taxlaw-6840	374	12	.	.	PUNCT
taxlaw-6840	374	13	11:2	11:2	NUM
taxlaw-6840	374	14	columbia	columbia	PROPN
taxlaw-6840	374	15	journal	journal	PROPN
taxlaw-6840	374	16	of	of	ADP
taxlaw-6840	374	17	tax	tax	NOUN
taxlaw-6840	374	18	law	law	NOUN
taxlaw-6840	374	19	52	52	NUM
taxlaw-6840	374	20	also	also	ADV
taxlaw-6840	374	21	predicted	predict	VERB
taxlaw-6840	374	22	to	to	PART
taxlaw-6840	374	23	lead	lead	VERB
taxlaw-6840	374	24	to	to	ADP
taxlaw-6840	374	25	a	a	DET
taxlaw-6840	374	26	great	great	ADJ
taxlaw-6840	374	27	deal	deal	NOUN
taxlaw-6840	374	28	of	of	ADP
taxlaw-6840	374	29	wasteful	wasteful	ADJ
taxlaw-6840	374	30	tax	tax	NOUN
taxlaw-6840	374	31	planning	planning	NOUN
taxlaw-6840	374	32	as	as	SCONJ
taxlaw-6840	374	33	businesses	business	NOUN
taxlaw-6840	374	34	that	that	PRON
taxlaw-6840	374	35	would	would	AUX
taxlaw-6840	374	36	otherwise	otherwise	ADV
taxlaw-6840	374	37	not	not	PART
taxlaw-6840	374	38	qualify	qualify	VERB
taxlaw-6840	374	39	for	for	ADP
taxlaw-6840	374	40	the	the	DET
taxlaw-6840	374	41	deduction	deduction	NOUN
taxlaw-6840	374	42	seek	seek	VERB
taxlaw-6840	374	43	to	to	PART
taxlaw-6840	374	44	rearrange	rearrange	VERB
taxlaw-6840	374	45	their	their	PRON
taxlaw-6840	374	46	business	business	NOUN
taxlaw-6840	374	47	structure	structure	NOUN
taxlaw-6840	374	48	so	so	SCONJ
taxlaw-6840	374	49	that	that	SCONJ
taxlaw-6840	374	50	they	they	PRON
taxlaw-6840	374	51	might	might	AUX
taxlaw-6840	374	52	nonetheless	nonetheless	ADV
taxlaw-6840	374	53	qualify.61	qualify.61	VERB
taxlaw-6840	374	54	the	the	DET
taxlaw-6840	374	55	individual	individual	ADJ
taxlaw-6840	374	56	tax	tax	NOUN
taxlaw-6840	374	57	provisions	provision	NOUN
taxlaw-6840	374	58	show	show	VERB
taxlaw-6840	374	59	no	no	DET
taxlaw-6840	374	60	clear	clear	ADJ
taxlaw-6840	374	61	efficiency	efficiency	NOUN
taxlaw-6840	374	62	improvements	improvement	NOUN
taxlaw-6840	374	63	,	,	PUNCT
taxlaw-6840	374	64	beyond	beyond	ADP
taxlaw-6840	374	65	the	the	DET
taxlaw-6840	374	66	fact	fact	NOUN
taxlaw-6840	374	67	that	that	SCONJ
taxlaw-6840	374	68	lower	low	ADJ
taxlaw-6840	374	69	rates	rate	NOUN
taxlaw-6840	374	70	generally	generally	ADV
taxlaw-6840	374	71	reduce	reduce	VERB
taxlaw-6840	374	72	the	the	DET
taxlaw-6840	374	73	inefficiency	inefficiency	NOUN
taxlaw-6840	374	74	of	of	ADP
taxlaw-6840	374	75	labor	labor	NOUN
taxlaw-6840	374	76	taxation	taxation	NOUN
taxlaw-6840	374	77	.	.	PUNCT
taxlaw-6840	375	1	however	however	ADV
taxlaw-6840	375	2	,	,	PUNCT
taxlaw-6840	375	3	since	since	SCONJ
taxlaw-6840	375	4	these	these	DET
taxlaw-6840	375	5	lower	low	ADJ
taxlaw-6840	375	6	rates	rate	NOUN
taxlaw-6840	375	7	are	be	AUX
taxlaw-6840	375	8	deficit	deficit	NOUN
taxlaw-6840	375	9	-	-	PUNCT
taxlaw-6840	375	10	financed	finance	VERB
taxlaw-6840	375	11	,	,	PUNCT
taxlaw-6840	375	12	they	they	PRON
taxlaw-6840	375	13	may	may	AUX
taxlaw-6840	375	14	well	well	ADV
taxlaw-6840	375	15	imply	imply	VERB
taxlaw-6840	375	16	higher	high	ADJ
taxlaw-6840	375	17	tax	tax	NOUN
taxlaw-6840	375	18	rates	rate	NOUN
taxlaw-6840	375	19	in	in	ADP
taxlaw-6840	375	20	the	the	DET
taxlaw-6840	375	21	future	future	NOUN
taxlaw-6840	375	22	,	,	PUNCT
taxlaw-6840	375	23	with	with	ADP
taxlaw-6840	375	24	associated	associated	ADJ
taxlaw-6840	375	25	increases	increase	NOUN
taxlaw-6840	375	26	in	in	ADP
taxlaw-6840	375	27	inefficiency	inefficiency	NOUN
taxlaw-6840	375	28	.	.	PUNCT
taxlaw-6840	376	1	under	under	ADP
taxlaw-6840	376	2	the	the	DET
taxlaw-6840	376	3	law	law	NOUN
taxlaw-6840	376	4	,	,	PUNCT
taxlaw-6840	376	5	due	due	ADP
taxlaw-6840	376	6	to	to	ADP
taxlaw-6840	376	7	the	the	DET
taxlaw-6840	376	8	higher	high	ADJ
taxlaw-6840	376	9	standard	standard	ADJ
taxlaw-6840	376	10	deductions	deduction	NOUN
taxlaw-6840	376	11	,	,	PUNCT
taxlaw-6840	376	12	the	the	DET
taxlaw-6840	376	13	share	share	NOUN
taxlaw-6840	376	14	of	of	ADP
taxlaw-6840	376	15	taxpayers	taxpayer	NOUN
taxlaw-6840	376	16	that	that	PRON
taxlaw-6840	376	17	itemize	itemize	VERB
taxlaw-6840	376	18	will	will	AUX
taxlaw-6840	376	19	shrink	shrink	VERB
taxlaw-6840	376	20	substantially	substantially	ADV
taxlaw-6840	376	21	,	,	PUNCT
taxlaw-6840	376	22	reducing	reduce	VERB
taxlaw-6840	376	23	the	the	DET
taxlaw-6840	376	24	tax	tax	NOUN
taxlaw-6840	376	25	preferences	preference	NOUN
taxlaw-6840	376	26	for	for	ADP
taxlaw-6840	376	27	home	home	NOUN
taxlaw-6840	376	28	mortgage	mortgage	NOUN
taxlaw-6840	376	29	interest	interest	NOUN
taxlaw-6840	376	30	,	,	PUNCT
taxlaw-6840	376	31	state	state	NOUN
taxlaw-6840	376	32	and	and	CCONJ
taxlaw-6840	376	33	local	local	ADJ
taxlaw-6840	376	34	taxes	taxis	NOUN
taxlaw-6840	376	35	,	,	PUNCT
taxlaw-6840	376	36	high	high	ADJ
taxlaw-6840	376	37	medical	medical	ADJ
taxlaw-6840	376	38	expenditures	expenditure	NOUN
taxlaw-6840	376	39	,	,	PUNCT
taxlaw-6840	376	40	and	and	CCONJ
taxlaw-6840	376	41	charitable	charitable	ADJ
taxlaw-6840	376	42	deductions.62	deductions.62	NOUN
taxlaw-6840	376	43	there	there	PRON
taxlaw-6840	376	44	are	be	VERB
taxlaw-6840	376	45	good	good	ADJ
taxlaw-6840	376	46	arguments	argument	NOUN
taxlaw-6840	376	47	for	for	ADP
taxlaw-6840	376	48	limiting	limit	VERB
taxlaw-6840	376	49	some	some	PRON
taxlaw-6840	376	50	of	of	ADP
taxlaw-6840	376	51	these	these	DET
taxlaw-6840	376	52	tax	tax	NOUN
taxlaw-6840	376	53	incentives	incentive	NOUN
taxlaw-6840	376	54	,	,	PUNCT
taxlaw-6840	376	55	particularly	particularly	ADV
taxlaw-6840	376	56	the	the	DET
taxlaw-6840	376	57	home	home	NOUN
taxlaw-6840	376	58	-	-	PUNCT
taxlaw-6840	376	59	mortgage	mortgage	NOUN
taxlaw-6840	376	60	interest	interest	NOUN
taxlaw-6840	376	61	deduction	deduction	NOUN
taxlaw-6840	376	62	.	.	PUNCT
taxlaw-6840	377	1	yet	yet	ADV
taxlaw-6840	377	2	eliminating	eliminate	VERB
taxlaw-6840	377	3	these	these	DET
taxlaw-6840	377	4	tax	tax	NOUN
taxlaw-6840	377	5	incentives	incentive	NOUN
taxlaw-6840	377	6	for	for	ADP
taxlaw-6840	377	7	some	some	DET
taxlaw-6840	377	8	taxpayers	taxpayer	NOUN
taxlaw-6840	377	9	,	,	PUNCT
taxlaw-6840	377	10	while	while	SCONJ
taxlaw-6840	377	11	leaving	leave	VERB
taxlaw-6840	377	12	them	they	PRON
taxlaw-6840	377	13	intact	intact	ADJ
taxlaw-6840	377	14	for	for	ADP
taxlaw-6840	377	15	the	the	DET
taxlaw-6840	377	16	(	(	PUNCT
taxlaw-6840	377	17	typically	typically	ADV
taxlaw-6840	377	18	wealthier	wealthy	ADJ
taxlaw-6840	377	19	)	)	PUNCT
taxlaw-6840	377	20	taxpayers	taxpayer	NOUN
taxlaw-6840	377	21	that	that	PRON
taxlaw-6840	377	22	still	still	ADV
taxlaw-6840	377	23	itemize	itemize	VERB
taxlaw-6840	377	24	,	,	PUNCT
taxlaw-6840	377	25	does	do	AUX
taxlaw-6840	377	26	not	not	PART
taxlaw-6840	377	27	satisfy	satisfy	VERB
taxlaw-6840	377	28	principles	principle	NOUN
taxlaw-6840	377	29	of	of	ADP
taxlaw-6840	377	30	good	good	ADJ
taxlaw-6840	377	31	policy	policy	NOUN
taxlaw-6840	377	32	design	design	NOUN
taxlaw-6840	377	33	,	,	PUNCT
taxlaw-6840	377	34	as	as	SCONJ
taxlaw-6840	377	35	discussed	discuss	VERB
taxlaw-6840	377	36	by	by	ADP
taxlaw-6840	377	37	viard	viard	PROPN
taxlaw-6840	377	38	(	(	PUNCT
taxlaw-6840	377	39	2019).63	2019).63	PROPN
taxlaw-6840	377	40	for	for	ADP
taxlaw-6840	377	41	example	example	NOUN
taxlaw-6840	377	42	,	,	PUNCT
taxlaw-6840	377	43	wealthier	wealthy	ADJ
taxlaw-6840	377	44	households	household	NOUN
taxlaw-6840	377	45	that	that	PRON
taxlaw-6840	377	46	continue	continue	VERB
taxlaw-6840	377	47	to	to	PART
taxlaw-6840	377	48	benefit	benefit	VERB
taxlaw-6840	377	49	from	from	ADP
taxlaw-6840	377	50	the	the	DET
taxlaw-6840	377	51	home	home	NOUN
taxlaw-6840	377	52	mortgage	mortgage	NOUN
taxlaw-6840	377	53	interest	interest	NOUN
taxlaw-6840	377	54	deduction	deduction	NOUN
taxlaw-6840	377	55	are	be	AUX
taxlaw-6840	377	56	unlikely	unlikely	ADJ
taxlaw-6840	377	57	to	to	PART
taxlaw-6840	377	58	change	change	VERB
taxlaw-6840	377	59	their	their	PRON
taxlaw-6840	377	60	home	home	NOUN
taxlaw-6840	377	61	ownership	ownership	NOUN
taxlaw-6840	377	62	rates	rate	NOUN
taxlaw-6840	377	63	due	due	ADP
taxlaw-6840	377	64	to	to	ADP
taxlaw-6840	377	65	the	the	DET
taxlaw-6840	377	66	tax	tax	NOUN
taxlaw-6840	377	67	preference	preference	NOUN
taxlaw-6840	377	68	,	,	PUNCT
taxlaw-6840	377	69	whereas	whereas	SCONJ
taxlaw-6840	377	70	less	less	ADV
taxlaw-6840	377	71	prosperous	prosperous	ADJ
taxlaw-6840	377	72	prospective	prospective	ADJ
taxlaw-6840	377	73	homeowners	homeowner	NOUN
taxlaw-6840	377	74	are	be	AUX
taxlaw-6840	377	75	now	now	ADV
taxlaw-6840	377	76	less	less	ADV
taxlaw-6840	377	77	likely	likely	ADJ
taxlaw-6840	377	78	to	to	PART
taxlaw-6840	377	79	benefit	benefit	VERB
taxlaw-6840	377	80	from	from	ADP
taxlaw-6840	377	81	the	the	DET
taxlaw-6840	377	82	home	home	NOUN
taxlaw-6840	377	83	mortgage	mortgage	NOUN
taxlaw-6840	377	84	interest	interest	NOUN
taxlaw-6840	377	85	deduction	deduction	NOUN
taxlaw-6840	377	86	,	,	PUNCT
taxlaw-6840	377	87	since	since	SCONJ
taxlaw-6840	377	88	they	they	PRON
taxlaw-6840	377	89	are	be	AUX
taxlaw-6840	377	90	less	less	ADV
taxlaw-6840	377	91	likely	likely	ADJ
taxlaw-6840	377	92	to	to	PART
taxlaw-6840	377	93	itemize	itemize	VERB
taxlaw-6840	377	94	.	.	PUNCT
taxlaw-6840	378	1	among	among	ADP
taxlaw-6840	378	2	those	those	PRON
taxlaw-6840	378	3	that	that	PRON
taxlaw-6840	378	4	itemize	itemize	VERB
taxlaw-6840	378	5	,	,	PUNCT
taxlaw-6840	378	6	state	state	NOUN
taxlaw-6840	378	7	and	and	CCONJ
taxlaw-6840	378	8	local	local	ADJ
taxlaw-6840	378	9	tax	tax	NOUN
taxlaw-6840	378	10	deductions	deduction	NOUN
taxlaw-6840	378	11	are	be	AUX
taxlaw-6840	378	12	limited	limit	VERB
taxlaw-6840	378	13	to	to	ADP
taxlaw-6840	378	14	$	$	SYM
taxlaw-6840	378	15	10,000	10,000	NUM
taxlaw-6840	378	16	under	under	ADP
taxlaw-6840	378	17	tcja	tcja	NOUN
taxlaw-6840	378	18	.	.	PUNCT
taxlaw-6840	379	1	this	this	PRON
taxlaw-6840	379	2	is	be	AUX
taxlaw-6840	379	3	a	a	DET
taxlaw-6840	379	4	clearly	clearly	ADV
taxlaw-6840	379	5	progressive	progressive	ADJ
taxlaw-6840	379	6	tax	tax	NOUN
taxlaw-6840	379	7	increase	increase	NOUN
taxlaw-6840	379	8	,	,	PUNCT
taxlaw-6840	379	9	since	since	SCONJ
taxlaw-6840	379	10	the	the	DET
taxlaw-6840	379	11	limit	limit	NOUN
taxlaw-6840	379	12	burdens	burden	VERB
taxlaw-6840	379	13	richer	rich	ADJ
taxlaw-6840	379	14	taxpayers	taxpayer	NOUN
taxlaw-6840	379	15	more	more	ADJ
taxlaw-6840	379	16	as	as	SCONJ
taxlaw-6840	379	17	their	their	PRON
taxlaw-6840	379	18	tax	tax	NOUN
taxlaw-6840	379	19	payments	payment	NOUN
taxlaw-6840	379	20	increase	increase	VERB
taxlaw-6840	379	21	,	,	PUNCT
taxlaw-6840	379	22	but	but	CCONJ
taxlaw-6840	379	23	this	this	DET
taxlaw-6840	379	24	provision	provision	NOUN
taxlaw-6840	379	25	also	also	ADV
taxlaw-6840	379	26	has	have	VERB
taxlaw-6840	379	27	some	some	DET
taxlaw-6840	379	28	odd	odd	ADJ
taxlaw-6840	379	29	design	design	NOUN
taxlaw-6840	379	30	features	feature	NOUN
taxlaw-6840	379	31	.	.	PUNCT
taxlaw-6840	380	1	the	the	DET
taxlaw-6840	380	2	provision	provision	NOUN
taxlaw-6840	380	3	raises	raise	VERB
taxlaw-6840	380	4	tax	tax	NOUN
taxlaw-6840	380	5	payments	payment	NOUN
taxlaw-6840	380	6	more	more	ADV
taxlaw-6840	380	7	(	(	PUNCT
taxlaw-6840	380	8	all	all	DET
taxlaw-6840	380	9	else	else	ADV
taxlaw-6840	380	10	being	be	AUX
taxlaw-6840	380	11	equal	equal	ADJ
taxlaw-6840	380	12	)	)	PUNCT
taxlaw-6840	380	13	for	for	ADP
taxlaw-6840	380	14	those	those	PRON
taxlaw-6840	380	15	who	who	PRON
taxlaw-6840	380	16	live	live	VERB
taxlaw-6840	380	17	in	in	ADP
taxlaw-6840	380	18	high	high	ADJ
taxlaw-6840	380	19	-	-	PUNCT
taxlaw-6840	380	20	tax	tax	NOUN
taxlaw-6840	380	21	states	state	NOUN
taxlaw-6840	380	22	.	.	PUNCT
taxlaw-6840	381	1	the	the	DET
taxlaw-6840	381	2	fact	fact	NOUN
taxlaw-6840	381	3	that	that	SCONJ
taxlaw-6840	381	4	many	many	ADJ
taxlaw-6840	381	5	hightax	hightax	NOUN
taxlaw-6840	381	6	states	state	NOUN
taxlaw-6840	381	7	are	be	AUX
taxlaw-6840	381	8	also	also	ADV
taxlaw-6840	381	9	“	"	PUNCT
taxlaw-6840	381	10	blue	blue	ADJ
taxlaw-6840	381	11	”	"	PUNCT
taxlaw-6840	381	12	states	state	NOUN
taxlaw-6840	381	13	has	have	AUX
taxlaw-6840	381	14	raised	raise	VERB
taxlaw-6840	381	15	further	further	ADJ
taxlaw-6840	381	16	suspicion	suspicion	NOUN
taxlaw-6840	381	17	of	of	ADP
taxlaw-6840	381	18	political	political	ADJ
taxlaw-6840	381	19	motives	motive	NOUN
taxlaw-6840	381	20	.	.	PUNCT
taxlaw-6840	382	1	this	this	DET
taxlaw-6840	382	2	provision	provision	NOUN
taxlaw-6840	382	3	also	also	ADV
taxlaw-6840	382	4	“	"	PUNCT
taxlaw-6840	382	5	double	double	ADJ
taxlaw-6840	382	6	-	-	PUNCT
taxlaw-6840	382	7	taxes	taxis	NOUN
taxlaw-6840	382	8	”	"	PUNCT
taxlaw-6840	382	9	some	some	DET
taxlaw-6840	382	10	income	income	NOUN
taxlaw-6840	382	11	,	,	PUNCT
taxlaw-6840	382	12	since	since	SCONJ
taxlaw-6840	382	13	a	a	DET
taxlaw-6840	382	14	taxpayer	taxpayer	NOUN
taxlaw-6840	382	15	that	that	PRON
taxlaw-6840	382	16	is	be	AUX
taxlaw-6840	382	17	over	over	ADP
taxlaw-6840	382	18	the	the	DET
taxlaw-6840	382	19	cap	cap	NOUN
taxlaw-6840	382	20	of	of	ADP
taxlaw-6840	382	21	$	$	SYM
taxlaw-6840	382	22	10,000	10,000	NUM
taxlaw-6840	382	23	will	will	AUX
taxlaw-6840	382	24	have	have	VERB
taxlaw-6840	382	25	to	to	PART
taxlaw-6840	382	26	pay	pay	VERB
taxlaw-6840	382	27	federal	federal	ADJ
taxlaw-6840	382	28	tax	tax	NOUN
taxlaw-6840	382	29	on	on	ADP
taxlaw-6840	382	30	income	income	NOUN
taxlaw-6840	382	31	that	that	PRON
taxlaw-6840	382	32	has	have	AUX
taxlaw-6840	382	33	already	already	ADV
taxlaw-6840	382	34	been	be	AUX
taxlaw-6840	382	35	taxed	tax	VERB
taxlaw-6840	382	36	by	by	ADP
taxlaw-6840	382	37	the	the	DET
taxlaw-6840	382	38	state	state	NOUN
taxlaw-6840	382	39	or	or	CCONJ
taxlaw-6840	382	40	locality.64	locality.64	NOUN
taxlaw-6840	382	41	of	of	ADP
taxlaw-6840	382	42	course	course	NOUN
taxlaw-6840	382	43	,	,	PUNCT
taxlaw-6840	382	44	a	a	DET
taxlaw-6840	382	45	second	second	ADJ
taxlaw-6840	382	46	layer	layer	NOUN
taxlaw-6840	382	47	of	of	ADP
taxlaw-6840	382	48	tax	tax	NOUN
taxlaw-6840	382	49	is	be	AUX
taxlaw-6840	382	50	not	not	PART
taxlaw-6840	382	51	substantively	substantively	ADV
taxlaw-6840	382	52	different	different	ADJ
taxlaw-6840	382	53	from	from	ADP
taxlaw-6840	382	54	a	a	DET
taxlaw-6840	382	55	higher	high	ADJ
taxlaw-6840	382	56	tax	tax	NOUN
taxlaw-6840	382	57	;	;	PUNCT
taxlaw-6840	382	58	the	the	DET
taxlaw-6840	382	59	number	number	NOUN
taxlaw-6840	382	60	of	of	ADP
taxlaw-6840	382	61	times	times	PROPN
taxlaw-6840	382	62	income	income	NOUN
taxlaw-6840	382	63	is	be	AUX
taxlaw-6840	382	64	taxed	tax	VERB
taxlaw-6840	382	65	is	be	AUX
taxlaw-6840	382	66	less	less	ADV
taxlaw-6840	382	67	meaningful	meaningful	ADJ
taxlaw-6840	382	68	that	that	SCONJ
taxlaw-6840	382	69	the	the	DET
taxlaw-6840	382	70	total	total	ADJ
taxlaw-6840	382	71	tax	tax	NOUN
taxlaw-6840	382	72	burden	burden	NOUN
taxlaw-6840	382	73	faced	face	VERB
taxlaw-6840	382	74	by	by	ADP
taxlaw-6840	382	75	that	that	DET
taxlaw-6840	382	76	income	income	NOUN
taxlaw-6840	382	77	.	.	PUNCT
taxlaw-6840	383	1	for	for	ADP
taxlaw-6840	383	2	a	a	DET
taxlaw-6840	383	3	taxpayer	taxpayer	NOUN
taxlaw-6840	383	4	in	in	ADP
taxlaw-6840	383	5	the	the	DET
taxlaw-6840	383	6	top	top	NOUN
taxlaw-6840	383	7	(	(	PUNCT
taxlaw-6840	383	8	now	now	ADV
taxlaw-6840	383	9	37	37	NUM
taxlaw-6840	383	10	%	%	NOUN
taxlaw-6840	383	11	)	)	PUNCT
taxlaw-6840	383	12	bracket	bracket	NOUN
taxlaw-6840	383	13	,	,	PUNCT
taxlaw-6840	383	14	in	in	ADP
taxlaw-6840	383	15	a	a	DET
taxlaw-6840	383	16	state	state	NOUN
taxlaw-6840	383	17	with	with	ADP
taxlaw-6840	383	18	a	a	DET
taxlaw-6840	383	19	10	10	NUM
taxlaw-6840	383	20	%	%	NOUN
taxlaw-6840	383	21	income	income	NOUN
taxlaw-6840	383	22	tax	tax	NOUN
taxlaw-6840	383	23	,	,	PUNCT
taxlaw-6840	383	24	this	this	DET
taxlaw-6840	383	25	provision	provision	NOUN
taxlaw-6840	383	26	would	would	AUX
taxlaw-6840	383	27	increase	increase	VERB
taxlaw-6840	383	28	the	the	DET
taxlaw-6840	383	29	tax	tax	NOUN
taxlaw-6840	383	30	rate	rate	NOUN
taxlaw-6840	383	31	on	on	ADP
taxlaw-6840	383	32	their	their	PRON
taxlaw-6840	383	33	marginal	marginal	ADJ
taxlaw-6840	383	34	dollar	dollar	NOUN
taxlaw-6840	383	35	by	by	ADP
taxlaw-6840	383	36	3.7	3.7	NUM
taxlaw-6840	383	37	%	%	NOUN
taxlaw-6840	383	38	.	.	PUNCT
taxlaw-6840	384	1	the	the	DET
taxlaw-6840	384	2	doubling	doubling	NOUN
taxlaw-6840	384	3	of	of	ADP
taxlaw-6840	384	4	the	the	DET
taxlaw-6840	384	5	estate	estate	NOUN
taxlaw-6840	384	6	tax	tax	NOUN
taxlaw-6840	384	7	exemption	exemption	NOUN
taxlaw-6840	384	8	threshold	threshold	NOUN
taxlaw-6840	384	9	reduces	reduce	VERB
taxlaw-6840	384	10	the	the	DET
taxlaw-6840	384	11	number	number	NOUN
taxlaw-6840	384	12	of	of	ADP
taxlaw-6840	384	13	estates	estate	NOUN
taxlaw-6840	384	14	paying	pay	VERB
taxlaw-6840	384	15	the	the	DET
taxlaw-6840	384	16	estate	estate	NOUN
taxlaw-6840	384	17	tax	tax	NOUN
taxlaw-6840	384	18	from	from	ADP
taxlaw-6840	384	19	less	less	ADJ
taxlaw-6840	384	20	than	than	ADP
taxlaw-6840	384	21	2	2	NUM
taxlaw-6840	384	22	in	in	ADP
taxlaw-6840	384	23	1,000	1,000	NUM
taxlaw-6840	384	24	estates	estate	NOUN
taxlaw-6840	384	25	to	to	ADP
taxlaw-6840	384	26	less	less	ADJ
taxlaw-6840	384	27	than	than	ADP
taxlaw-6840	384	28	1	1	NUM
taxlaw-6840	384	29	in	in	ADP
taxlaw-6840	384	30	1,000	1,000	NUM
taxlaw-6840	384	31	estates	estate	NOUN
taxlaw-6840	384	32	.	.	PUNCT
taxlaw-6840	385	1	this	this	PRON
taxlaw-6840	385	2	is	be	AUX
taxlaw-6840	385	3	likely	likely	ADJ
taxlaw-6840	385	4	the	the	DET
taxlaw-6840	385	5	most	most	ADV
taxlaw-6840	385	6	regressive	regressive	ADJ
taxlaw-6840	385	7	change	change	NOUN
taxlaw-6840	385	8	in	in	ADP
taxlaw-6840	385	9	the	the	DET
taxlaw-6840	385	10	tax	tax	NOUN
taxlaw-6840	385	11	code	code	NOUN
taxlaw-6840	385	12	,	,	PUNCT
taxlaw-6840	385	13	as	as	SCONJ
taxlaw-6840	385	14	it	it	PRON
taxlaw-6840	385	15	only	only	ADV
taxlaw-6840	385	16	benefits	benefit	VERB
taxlaw-6840	385	17	the	the	DET
taxlaw-6840	385	18	top	top	ADJ
taxlaw-6840	385	19	2/10	2/10	NUM
taxlaw-6840	385	20	of	of	ADP
taxlaw-6840	385	21	one	one	NUM
taxlaw-6840	385	22	percent	percent	NOUN
taxlaw-6840	385	23	of	of	ADP
taxlaw-6840	385	24	estates	estate	NOUN
taxlaw-6840	385	25	.	.	PUNCT
taxlaw-6840	386	1	while	while	SCONJ
taxlaw-6840	386	2	in	in	ADP
taxlaw-6840	386	3	theory	theory	NOUN
taxlaw-6840	386	4	this	this	DET
taxlaw-6840	386	5	provision	provision	NOUN
taxlaw-6840	386	6	could	could	AUX
taxlaw-6840	386	7	encourage	encourage	VERB
taxlaw-6840	386	8	savings	saving	NOUN
taxlaw-6840	386	9	from	from	ADP
taxlaw-6840	386	10	those	those	PRON
taxlaw-6840	386	11	seeking	seek	VERB
taxlaw-6840	386	12	to	to	PART
taxlaw-6840	386	13	accumulate	accumulate	VERB
taxlaw-6840	386	14	estates	estate	NOUN
taxlaw-6840	386	15	,	,	PUNCT
taxlaw-6840	386	16	it	it	PRON
taxlaw-6840	386	17	also	also	ADV
taxlaw-6840	386	18	reduces	reduce	VERB
taxlaw-6840	386	19	incentives	incentive	NOUN
taxlaw-6840	386	20	for	for	ADP
taxlaw-6840	386	21	labor	labor	NOUN
taxlaw-6840	386	22	and	and	CCONJ
taxlaw-6840	386	23	savings	saving	NOUN
taxlaw-6840	386	24	for	for	ADP
taxlaw-6840	386	25	those	those	DET
taxlaw-6840	386	26	that	that	PRON
taxlaw-6840	386	27	inherit.65	inherit.65	ADP
taxlaw-6840	386	28	in	in	ADP
taxlaw-6840	386	29	sum	sum	NOUN
taxlaw-6840	386	30	,	,	PUNCT
taxlaw-6840	386	31	while	while	SCONJ
taxlaw-6840	386	32	there	there	PRON
taxlaw-6840	386	33	are	be	VERB
taxlaw-6840	386	34	elements	element	NOUN
taxlaw-6840	386	35	of	of	ADP
taxlaw-6840	386	36	the	the	DET
taxlaw-6840	386	37	tcja	tcja	NOUN
taxlaw-6840	386	38	that	that	PRON
taxlaw-6840	386	39	increase	increase	VERB
taxlaw-6840	386	40	efficiency	efficiency	NOUN
taxlaw-6840	386	41	,	,	PUNCT
taxlaw-6840	386	42	the	the	DET
taxlaw-6840	386	43	corporate	corporate	ADJ
taxlaw-6840	386	44	and	and	CCONJ
taxlaw-6840	386	45	pass	pass	VERB
taxlaw-6840	386	46	-	-	PUNCT
taxlaw-6840	386	47	through	through	ADP
taxlaw-6840	386	48	business	business	NOUN
taxlaw-6840	386	49	tax	tax	NOUN
taxlaw-6840	386	50	cuts	cut	NOUN
taxlaw-6840	386	51	unduly	unduly	ADV
taxlaw-6840	386	52	preference	preference	NOUN
taxlaw-6840	386	53	capital	capital	NOUN
taxlaw-6840	386	54	income	income	NOUN
taxlaw-6840	386	55	.	.	PUNCT
taxlaw-6840	387	1	in	in	ADP
taxlaw-6840	387	2	addition	addition	NOUN
taxlaw-6840	387	3	,	,	PUNCT
taxlaw-6840	387	4	the	the	DET
taxlaw-6840	387	5	pass	pass	VERB
taxlaw-6840	387	6	-	-	PUNCT
taxlaw-6840	387	7	through	through	ADP
taxlaw-6840	387	8	tax	tax	NOUN
taxlaw-6840	387	9	cuts	cut	NOUN
taxlaw-6840	387	10	introduce	introduce	VERB
taxlaw-6840	387	11	new	new	ADJ
taxlaw-6840	387	12	distortions	distortion	NOUN
taxlaw-6840	387	13	between	between	ADP
taxlaw-6840	387	14	different	different	ADJ
taxlaw-6840	387	15	forms	form	NOUN
taxlaw-6840	387	16	of	of	ADP
taxlaw-6840	387	17	pass	pass	NOUN
taxlaw-6840	387	18	-	-	PUNCT
taxlaw-6840	387	19	through	through	ADP
taxlaw-6840	387	20	business	business	NOUN
taxlaw-6840	387	21	income	income	NOUN
taxlaw-6840	387	22	.	.	PUNCT
taxlaw-6840	388	1	the	the	DET
taxlaw-6840	388	2	individual	individual	ADJ
taxlaw-6840	388	3	tax	tax	NOUN
taxlaw-6840	388	4	cuts	cut	NOUN
taxlaw-6840	388	5	,	,	PUNCT
taxlaw-6840	388	6	as	as	ADP
taxlaw-6840	388	7	a	a	DET
taxlaw-6840	388	8	group	group	NOUN
taxlaw-6840	388	9	,	,	PUNCT
taxlaw-6840	388	10	do	do	AUX
taxlaw-6840	388	11	not	not	PART
taxlaw-6840	388	12	have	have	VERB
taxlaw-6840	388	13	clear	clear	ADJ
taxlaw-6840	388	14	efficiency	efficiency	NOUN
taxlaw-6840	388	15	effects	effect	NOUN
taxlaw-6840	388	16	.	.	PUNCT
taxlaw-6840	389	1	lighter	light	ADJ
taxlaw-6840	389	2	tax	tax	NOUN
taxlaw-6840	389	3	rates	rate	NOUN
taxlaw-6840	389	4	now	now	ADV
taxlaw-6840	389	5	will	will	AUX
taxlaw-6840	389	6	61for	61for	VERB
taxlaw-6840	389	7	a	a	DET
taxlaw-6840	389	8	detailed	detailed	ADJ
taxlaw-6840	389	9	discussion	discussion	NOUN
taxlaw-6840	389	10	of	of	ADP
taxlaw-6840	389	11	these	these	DET
taxlaw-6840	389	12	issues	issue	NOUN
taxlaw-6840	389	13	see	see	VERB
taxlaw-6840	389	14	daniel	daniel	PROPN
taxlaw-6840	389	15	shaviro	shaviro	PROPN
taxlaw-6840	389	16	,	,	PUNCT
taxlaw-6840	389	17	evaluating	evaluate	VERB
taxlaw-6840	389	18	the	the	DET
taxlaw-6840	389	19	new	new	ADJ
taxlaw-6840	389	20	us	us	PROPN
taxlaw-6840	389	21	pass	pass	VERB
taxlaw-6840	389	22	-	-	PUNCT
taxlaw-6840	389	23	through	through	ADP
taxlaw-6840	389	24	rules	rule	NOUN
taxlaw-6840	389	25	,	,	PUNCT
taxlaw-6840	389	26	2018	2018	NUM
taxlaw-6840	389	27	brit	brit	NOUN
taxlaw-6840	389	28	.	.	PUNCT
taxlaw-6840	390	1	tax	tax	NOUN
taxlaw-6840	390	2	rev	rev	PROPN
taxlaw-6840	390	3	.	.	PROPN
taxlaw-6840	390	4	49	49	NUM
taxlaw-6840	390	5	.	.	PUNCT
taxlaw-6840	391	1	62	62	NUM
taxlaw-6840	391	2	tax	tax	NOUN
taxlaw-6840	391	3	policy	policy	NOUN
taxlaw-6840	391	4	center	center	NOUN
taxlaw-6840	391	5	,	,	PUNCT
taxlaw-6840	391	6	supra	supra	PROPN
taxlaw-6840	391	7	note	note	NOUN
taxlaw-6840	391	8	28	28	NUM
taxlaw-6840	391	9	tbl.1	tbl.1	ADV
taxlaw-6840	391	10	at	at	ADP
taxlaw-6840	391	11	2	2	NUM
taxlaw-6840	391	12	.	.	NUM
taxlaw-6840	391	13	63	63	NUM
taxlaw-6840	391	14	alan	alan	PROPN
taxlaw-6840	391	15	d.	d.	PROPN
taxlaw-6840	391	16	viard	viard	PROPN
taxlaw-6840	391	17	,	,	PUNCT
taxlaw-6840	391	18	an	an	DET
taxlaw-6840	391	19	economic	economic	ADJ
taxlaw-6840	391	20	analysis	analysis	NOUN
taxlaw-6840	391	21	of	of	ADP
taxlaw-6840	391	22	the	the	DET
taxlaw-6840	391	23	tcja	tcja	NOUN
taxlaw-6840	391	24	’s	’s	PART
taxlaw-6840	391	25	larger	large	ADJ
taxlaw-6840	391	26	standard	standard	ADJ
taxlaw-6840	391	27	deduction	deduction	NOUN
taxlaw-6840	391	28	,	,	PUNCT
taxlaw-6840	391	29	tax	tax	NOUN
taxlaw-6840	391	30	notes	note	VERB
taxlaw-6840	391	31	79	79	NUM
taxlaw-6840	391	32	-	-	SYM
taxlaw-6840	391	33	93	93	NUM
taxlaw-6840	391	34	(	(	PUNCT
taxlaw-6840	391	35	april	april	PROPN
taxlaw-6840	391	36	1	1	NUM
taxlaw-6840	391	37	,	,	PUNCT
taxlaw-6840	391	38	2019	2019	NUM
taxlaw-6840	391	39	)	)	PUNCT
taxlaw-6840	391	40	.	.	PUNCT
taxlaw-6840	392	1	64	64	NUM
taxlaw-6840	392	2	this	this	PRON
taxlaw-6840	392	3	is	be	AUX
taxlaw-6840	392	4	not	not	PART
taxlaw-6840	392	5	as	as	ADV
taxlaw-6840	392	6	unusual	unusual	ADJ
taxlaw-6840	392	7	as	as	SCONJ
taxlaw-6840	392	8	it	it	PRON
taxlaw-6840	392	9	seems	seem	VERB
taxlaw-6840	392	10	.	.	PUNCT
taxlaw-6840	393	1	for	for	ADP
taxlaw-6840	393	2	example	example	NOUN
taxlaw-6840	393	3	,	,	PUNCT
taxlaw-6840	393	4	state	state	NOUN
taxlaw-6840	393	5	income	income	NOUN
taxlaw-6840	393	6	taxes	taxis	NOUN
taxlaw-6840	393	7	often	often	ADV
taxlaw-6840	393	8	include	include	VERB
taxlaw-6840	393	9	in	in	ADP
taxlaw-6840	393	10	their	their	PRON
taxlaw-6840	393	11	tax	tax	NOUN
taxlaw-6840	393	12	bases	basis	NOUN
taxlaw-6840	393	13	income	income	NOUN
taxlaw-6840	393	14	that	that	PRON
taxlaw-6840	393	15	includes	include	VERB
taxlaw-6840	393	16	federal	federal	ADJ
taxlaw-6840	393	17	tax	tax	NOUN
taxlaw-6840	393	18	payments	payment	NOUN
taxlaw-6840	393	19	.	.	PUNCT
taxlaw-6840	394	1	65	65	NUM
taxlaw-6840	394	2	because	because	SCONJ
taxlaw-6840	394	3	heirs	heir	NOUN
taxlaw-6840	394	4	will	will	AUX
taxlaw-6840	394	5	be	be	AUX
taxlaw-6840	394	6	richer	rich	ADJ
taxlaw-6840	394	7	,	,	PUNCT
taxlaw-6840	394	8	they	they	PRON
taxlaw-6840	394	9	will	will	AUX
taxlaw-6840	394	10	want	want	VERB
taxlaw-6840	394	11	to	to	PART
taxlaw-6840	394	12	consume	consume	VERB
taxlaw-6840	394	13	more	more	ADJ
taxlaw-6840	394	14	of	of	ADP
taxlaw-6840	394	15	all	all	DET
taxlaw-6840	394	16	normal	normal	ADJ
taxlaw-6840	394	17	goods	good	NOUN
taxlaw-6840	394	18	(	(	PUNCT
taxlaw-6840	394	19	goods	good	NOUN
taxlaw-6840	394	20	for	for	ADP
taxlaw-6840	394	21	which	which	PRON
taxlaw-6840	394	22	consumption	consumption	NOUN
taxlaw-6840	394	23	increases	increase	VERB
taxlaw-6840	394	24	with	with	ADP
taxlaw-6840	394	25	income	income	NOUN
taxlaw-6840	394	26	)	)	PUNCT
taxlaw-6840	394	27	.	.	PUNCT
taxlaw-6840	395	1	normal	normal	ADJ
taxlaw-6840	395	2	goods	good	NOUN
taxlaw-6840	395	3	include	include	VERB
taxlaw-6840	395	4	leisure	leisure	NOUN
taxlaw-6840	395	5	and	and	CCONJ
taxlaw-6840	395	6	present	present	ADJ
taxlaw-6840	395	7	consumption	consumption	NOUN
taxlaw-6840	395	8	(	(	PUNCT
taxlaw-6840	395	9	as	as	ADP
taxlaw-6840	395	10	a	a	DET
taxlaw-6840	395	11	whole	whole	NOUN
taxlaw-6840	395	12	)	)	PUNCT
taxlaw-6840	395	13	.	.	PUNCT
taxlaw-6840	396	1	thus	thus	ADV
taxlaw-6840	396	2	,	,	PUNCT
taxlaw-6840	396	3	heirs	heir	NOUN
taxlaw-6840	396	4	will	will	AUX
taxlaw-6840	396	5	work	work	VERB
taxlaw-6840	396	6	less	less	ADV
taxlaw-6840	396	7	and	and	CCONJ
taxlaw-6840	396	8	save	save	VERB
taxlaw-6840	396	9	less	less	ADJ
taxlaw-6840	396	10	.	.	PUNCT
taxlaw-6840	397	1	2020	2020	NUM
taxlaw-6840	397	2	]	]	PUNCT
taxlaw-6840	398	1	fixing	fix	VERB
taxlaw-6840	398	2	five	five	NUM
taxlaw-6840	398	3	flaws	flaw	NOUN
taxlaw-6840	398	4	of	of	ADP
taxlaw-6840	398	5	the	the	DET
taxlaw-6840	398	6	tax	tax	NOUN
taxlaw-6840	398	7	cuts	cut	NOUN
taxlaw-6840	398	8	and	and	CCONJ
taxlaw-6840	398	9	jobs	job	NOUN
taxlaw-6840	398	10	act	act	VERB
taxlaw-6840	398	11	53	53	NUM
taxlaw-6840	398	12	likely	likely	ADV
taxlaw-6840	398	13	be	be	AUX
taxlaw-6840	398	14	offset	offset	VERB
taxlaw-6840	398	15	by	by	ADP
taxlaw-6840	398	16	higher	high	ADJ
taxlaw-6840	398	17	tax	tax	NOUN
taxlaw-6840	398	18	rates	rate	NOUN
taxlaw-6840	398	19	in	in	ADP
taxlaw-6840	398	20	the	the	DET
taxlaw-6840	398	21	future	future	NOUN
taxlaw-6840	398	22	,	,	PUNCT
taxlaw-6840	398	23	and	and	CCONJ
taxlaw-6840	398	24	many	many	ADJ
taxlaw-6840	398	25	of	of	ADP
taxlaw-6840	398	26	the	the	DET
taxlaw-6840	398	27	other	other	ADJ
taxlaw-6840	398	28	provisions	provision	NOUN
taxlaw-6840	398	29	have	have	VERB
taxlaw-6840	398	30	conflicting	conflicting	ADJ
taxlaw-6840	398	31	effects	effect	NOUN
taxlaw-6840	398	32	.	.	PUNCT
taxlaw-6840	399	1	v.	v.	ADP
taxlaw-6840	399	2	the	the	DET
taxlaw-6840	399	3	offshoring	offshoring	NOUN
taxlaw-6840	399	4	of	of	ADP
taxlaw-6840	399	5	multinational	multinational	ADJ
taxlaw-6840	399	6	activity	activity	NOUN
taxlaw-6840	399	7	before	before	ADV
taxlaw-6840	399	8	and	and	CCONJ
taxlaw-6840	399	9	after	after	ADP
taxlaw-6840	399	10	tcja	tcja	PROPN
taxlaw-6840	399	11	prior	prior	ADV
taxlaw-6840	399	12	to	to	ADP
taxlaw-6840	399	13	the	the	DET
taxlaw-6840	399	14	tcja	tcja	NOUN
taxlaw-6840	399	15	,	,	PUNCT
taxlaw-6840	399	16	there	there	PRON
taxlaw-6840	399	17	were	be	VERB
taxlaw-6840	399	18	two	two	NUM
taxlaw-6840	399	19	large	large	ADJ
taxlaw-6840	399	20	concerns	concern	NOUN
taxlaw-6840	399	21	about	about	ADP
taxlaw-6840	399	22	the	the	DET
taxlaw-6840	399	23	u.s	u.s	PROPN
taxlaw-6840	399	24	.	.	PROPN
taxlaw-6840	399	25	system	system	NOUN
taxlaw-6840	399	26	for	for	ADP
taxlaw-6840	399	27	taxing	tax	VERB
taxlaw-6840	399	28	international	international	ADJ
taxlaw-6840	399	29	corporate	corporate	ADJ
taxlaw-6840	399	30	income	income	NOUN
taxlaw-6840	399	31	,	,	PUNCT
taxlaw-6840	399	32	with	with	ADP
taxlaw-6840	399	33	competing	compete	VERB
taxlaw-6840	399	34	implications	implication	NOUN
taxlaw-6840	399	35	.	.	PUNCT
taxlaw-6840	400	1	the	the	DET
taxlaw-6840	400	2	first	first	ADJ
taxlaw-6840	400	3	concern	concern	NOUN
taxlaw-6840	400	4	came	come	VERB
taxlaw-6840	400	5	from	from	ADP
taxlaw-6840	400	6	u.s	u.s	PROPN
taxlaw-6840	400	7	.	.	PROPN
taxlaw-6840	400	8	multinational	multinational	ADJ
taxlaw-6840	400	9	company	company	NOUN
taxlaw-6840	400	10	interests	interest	NOUN
taxlaw-6840	400	11	,	,	PUNCT
taxlaw-6840	400	12	who	who	PRON
taxlaw-6840	400	13	argued	argue	VERB
taxlaw-6840	400	14	that	that	SCONJ
taxlaw-6840	400	15	the	the	DET
taxlaw-6840	400	16	u.s	u.s	PROPN
taxlaw-6840	400	17	.	.	PROPN
taxlaw-6840	400	18	tax	tax	NOUN
taxlaw-6840	400	19	system	system	NOUN
taxlaw-6840	400	20	was	be	AUX
taxlaw-6840	400	21	not	not	PART
taxlaw-6840	400	22	“	"	PUNCT
taxlaw-6840	400	23	competitive	competitive	ADJ
taxlaw-6840	400	24	”	"	PUNCT
taxlaw-6840	400	25	,	,	PUNCT
taxlaw-6840	400	26	since	since	SCONJ
taxlaw-6840	400	27	the	the	DET
taxlaw-6840	400	28	u.s	u.s	PROPN
taxlaw-6840	400	29	.	.	PROPN
taxlaw-6840	400	30	statutory	statutory	ADJ
taxlaw-6840	400	31	rate	rate	NOUN
taxlaw-6840	400	32	was	be	AUX
taxlaw-6840	400	33	relatively	relatively	ADV
taxlaw-6840	400	34	high	high	ADJ
taxlaw-6840	400	35	(	(	PUNCT
taxlaw-6840	400	36	in	in	ADP
taxlaw-6840	400	37	comparison	comparison	NOUN
taxlaw-6840	400	38	with	with	ADP
taxlaw-6840	400	39	other	other	ADJ
taxlaw-6840	400	40	countries	country	NOUN
taxlaw-6840	400	41	)	)	PUNCT
taxlaw-6840	400	42	and	and	CCONJ
taxlaw-6840	400	43	the	the	DET
taxlaw-6840	400	44	u.s	u.s	PROPN
taxlaw-6840	400	45	.	.	PROPN
taxlaw-6840	400	46	government	government	NOUN
taxlaw-6840	400	47	purported	purport	VERB
taxlaw-6840	400	48	to	to	PART
taxlaw-6840	400	49	tax	tax	VERB
taxlaw-6840	400	50	the	the	DET
taxlaw-6840	400	51	worldwide	worldwide	ADJ
taxlaw-6840	400	52	income	income	NOUN
taxlaw-6840	400	53	of	of	ADP
taxlaw-6840	400	54	its	its	PRON
taxlaw-6840	400	55	resident	resident	ADJ
taxlaw-6840	400	56	companies	company	NOUN
taxlaw-6840	400	57	,	,	PUNCT
taxlaw-6840	400	58	whereas	whereas	SCONJ
taxlaw-6840	400	59	most	most	ADJ
taxlaw-6840	400	60	foreign	foreign	ADJ
taxlaw-6840	400	61	countries	country	NOUN
taxlaw-6840	400	62	’	'	PUNCT
taxlaw-6840	400	63	tax	tax	NOUN
taxlaw-6840	400	64	systems	system	NOUN
taxlaw-6840	400	65	purported	purport	VERB
taxlaw-6840	400	66	to	to	PART
taxlaw-6840	400	67	exempt	exempt	VERB
taxlaw-6840	400	68	foreign	foreign	ADJ
taxlaw-6840	400	69	income	income	NOUN
taxlaw-6840	400	70	from	from	ADP
taxlaw-6840	400	71	taxation	taxation	NOUN
taxlaw-6840	400	72	,	,	PUNCT
taxlaw-6840	400	73	under	under	ADP
taxlaw-6840	400	74	“	"	PUNCT
taxlaw-6840	400	75	territorial	territorial	ADJ
taxlaw-6840	400	76	”	"	PUNCT
taxlaw-6840	400	77	systems	system	NOUN
taxlaw-6840	400	78	.	.	PUNCT
taxlaw-6840	401	1	the	the	DET
taxlaw-6840	401	2	second	second	ADJ
taxlaw-6840	401	3	concern	concern	NOUN
taxlaw-6840	401	4	was	be	AUX
taxlaw-6840	401	5	that	that	PRON
taxlaw-6840	401	6	aggressive	aggressive	ADJ
taxlaw-6840	401	7	profit	profit	NOUN
taxlaw-6840	401	8	shifting	shift	VERB
taxlaw-6840	401	9	by	by	ADP
taxlaw-6840	401	10	multinational	multinational	ADJ
taxlaw-6840	401	11	companies	company	NOUN
taxlaw-6840	401	12	was	be	AUX
taxlaw-6840	401	13	eroding	erode	VERB
taxlaw-6840	401	14	the	the	DET
taxlaw-6840	401	15	corporate	corporate	ADJ
taxlaw-6840	401	16	tax	tax	NOUN
taxlaw-6840	401	17	base	base	NOUN
taxlaw-6840	401	18	.	.	PUNCT
taxlaw-6840	402	1	regarding	regard	VERB
taxlaw-6840	402	2	the	the	DET
taxlaw-6840	402	3	competitiveness	competitiveness	NOUN
taxlaw-6840	402	4	concern	concern	NOUN
taxlaw-6840	402	5	,	,	PUNCT
taxlaw-6840	402	6	both	both	CCONJ
taxlaw-6840	402	7	the	the	DET
taxlaw-6840	402	8	high	high	ADJ
taxlaw-6840	402	9	u.s	u.s	PROPN
taxlaw-6840	402	10	.	.	PROPN
taxlaw-6840	402	11	statutory	statutory	ADJ
taxlaw-6840	402	12	tax	tax	NOUN
taxlaw-6840	402	13	rate	rate	NOUN
taxlaw-6840	402	14	and	and	CCONJ
taxlaw-6840	402	15	the	the	DET
taxlaw-6840	402	16	“	"	PUNCT
taxlaw-6840	402	17	worldwide	worldwide	ADJ
taxlaw-6840	402	18	”	"	PUNCT
taxlaw-6840	402	19	nature	nature	NOUN
taxlaw-6840	402	20	of	of	ADP
taxlaw-6840	402	21	the	the	DET
taxlaw-6840	402	22	u.s	u.s	PROPN
taxlaw-6840	402	23	.	.	PROPN
taxlaw-6840	402	24	tax	tax	NOUN
taxlaw-6840	402	25	system	system	NOUN
taxlaw-6840	402	26	had	have	VERB
taxlaw-6840	402	27	more	more	ADJ
taxlaw-6840	402	28	bark	bark	NOUN
taxlaw-6840	402	29	than	than	ADP
taxlaw-6840	402	30	bite	bite	VERB
taxlaw-6840	402	31	.	.	PUNCT
taxlaw-6840	403	1	a	a	DET
taxlaw-6840	403	2	narrow	narrow	ADJ
taxlaw-6840	403	3	u.s	u.s	PROPN
taxlaw-6840	403	4	.	.	PROPN
taxlaw-6840	403	5	tax	tax	NOUN
taxlaw-6840	403	6	base	base	NOUN
taxlaw-6840	403	7	lowered	lower	VERB
taxlaw-6840	403	8	effective	effective	ADJ
taxlaw-6840	403	9	rates	rate	NOUN
taxlaw-6840	403	10	far	far	ADV
taxlaw-6840	403	11	below	below	ADP
taxlaw-6840	403	12	the	the	DET
taxlaw-6840	403	13	statutory	statutory	ADJ
taxlaw-6840	403	14	rate	rate	NOUN
taxlaw-6840	403	15	(	(	PUNCT
taxlaw-6840	403	16	of	of	ADP
taxlaw-6840	403	17	35	35	NUM
taxlaw-6840	403	18	%	%	NOUN
taxlaw-6840	403	19	)	)	PUNCT
taxlaw-6840	403	20	,	,	PUNCT
taxlaw-6840	403	21	and	and	CCONJ
taxlaw-6840	403	22	u.s	u.s	PROPN
taxlaw-6840	403	23	.	.	PROPN
taxlaw-6840	403	24	multinational	multinational	ADJ
taxlaw-6840	403	25	companies	company	NOUN
taxlaw-6840	403	26	often	often	ADV
taxlaw-6840	403	27	achieved	achieve	VERB
taxlaw-6840	403	28	particularly	particularly	ADV
taxlaw-6840	403	29	low	low	ADJ
taxlaw-6840	403	30	effective	effective	ADJ
taxlaw-6840	403	31	rates	rate	NOUN
taxlaw-6840	403	32	due	due	ADJ
taxlaw-6840	403	33	to	to	ADP
taxlaw-6840	403	34	aggressive	aggressive	ADJ
taxlaw-6840	403	35	offshore	offshore	ADJ
taxlaw-6840	403	36	profit	profit	NOUN
taxlaw-6840	403	37	shifting	shift	VERB
taxlaw-6840	403	38	.	.	PUNCT
taxlaw-6840	404	1	with	with	ADP
taxlaw-6840	404	2	respect	respect	NOUN
taxlaw-6840	404	3	to	to	ADP
taxlaw-6840	404	4	the	the	DET
taxlaw-6840	404	5	“	"	PUNCT
taxlaw-6840	404	6	worldwide	worldwide	ADJ
taxlaw-6840	404	7	”	"	PUNCT
taxlaw-6840	404	8	system	system	NOUN
taxlaw-6840	404	9	,	,	PUNCT
taxlaw-6840	404	10	the	the	DET
taxlaw-6840	404	11	u.s	u.s	PROPN
taxlaw-6840	404	12	.	.	PROPN
taxlaw-6840	404	13	government	government	NOUN
taxlaw-6840	404	14	raised	raise	VERB
taxlaw-6840	404	15	almost	almost	ADV
taxlaw-6840	404	16	no	no	PRON
taxlaw-6840	404	17	revenue	revenue	NOUN
taxlaw-6840	404	18	from	from	ADP
taxlaw-6840	404	19	the	the	DET
taxlaw-6840	404	20	taxation	taxation	NOUN
taxlaw-6840	404	21	of	of	ADP
taxlaw-6840	404	22	foreign	foreign	ADJ
taxlaw-6840	404	23	income	income	NOUN
taxlaw-6840	404	24	,	,	PUNCT
taxlaw-6840	404	25	since	since	SCONJ
taxlaw-6840	404	26	tax	tax	NOUN
taxlaw-6840	404	27	was	be	AUX
taxlaw-6840	404	28	not	not	PART
taxlaw-6840	404	29	due	due	ADJ
taxlaw-6840	404	30	until	until	ADP
taxlaw-6840	404	31	repatriation	repatriation	NOUN
taxlaw-6840	404	32	,	,	PUNCT
taxlaw-6840	404	33	and	and	CCONJ
taxlaw-6840	404	34	companies	company	NOUN
taxlaw-6840	404	35	were	be	AUX
taxlaw-6840	404	36	adept	adept	ADJ
taxlaw-6840	404	37	at	at	ADP
taxlaw-6840	404	38	shielding	shield	VERB
taxlaw-6840	404	39	foreign	foreign	ADJ
taxlaw-6840	404	40	income	income	NOUN
taxlaw-6840	404	41	from	from	ADP
taxlaw-6840	404	42	u.s	u.s	PROPN
taxlaw-6840	404	43	.	.	PROPN
taxlaw-6840	404	44	tax	tax	NOUN
taxlaw-6840	404	45	by	by	ADP
taxlaw-6840	404	46	using	use	VERB
taxlaw-6840	404	47	foreign	foreign	ADJ
taxlaw-6840	404	48	tax	tax	NOUN
taxlaw-6840	404	49	credits	credit	NOUN
taxlaw-6840	404	50	or	or	CCONJ
taxlaw-6840	404	51	simply	simply	ADV
taxlaw-6840	404	52	waiting	wait	VERB
taxlaw-6840	404	53	for	for	ADP
taxlaw-6840	404	54	more	more	ADV
taxlaw-6840	404	55	favorable	favorable	ADJ
taxlaw-6840	404	56	tax	tax	NOUN
taxlaw-6840	404	57	treatment	treatment	NOUN
taxlaw-6840	404	58	.	.	PUNCT
taxlaw-6840	405	1	waiting	waiting	AUX
taxlaw-6840	405	2	paid	pay	VERB
taxlaw-6840	405	3	off	off	ADP
taxlaw-6840	405	4	:	:	PUNCT
taxlaw-6840	405	5	there	there	PRON
taxlaw-6840	405	6	was	be	VERB
taxlaw-6840	405	7	a	a	DET
taxlaw-6840	405	8	holiday	holiday	NOUN
taxlaw-6840	405	9	in	in	ADP
taxlaw-6840	405	10	2005	2005	NUM
taxlaw-6840	405	11	(	(	PUNCT
taxlaw-6840	405	12	with	with	ADP
taxlaw-6840	405	13	repatriation	repatriation	NOUN
taxlaw-6840	405	14	allowed	allow	VERB
taxlaw-6840	405	15	at	at	ADP
taxlaw-6840	405	16	a	a	DET
taxlaw-6840	405	17	5.25	5.25	NUM
taxlaw-6840	405	18	%	%	NOUN
taxlaw-6840	405	19	rate	rate	NOUN
taxlaw-6840	405	20	)	)	PUNCT
taxlaw-6840	405	21	,	,	PUNCT
taxlaw-6840	405	22	and	and	CCONJ
taxlaw-6840	405	23	there	there	PRON
taxlaw-6840	405	24	was	be	VERB
taxlaw-6840	405	25	also	also	ADV
taxlaw-6840	405	26	favorable	favorable	ADJ
taxlaw-6840	405	27	treatment	treatment	NOUN
taxlaw-6840	405	28	of	of	ADP
taxlaw-6840	405	29	prior	prior	ADJ
taxlaw-6840	405	30	foreign	foreign	ADJ
taxlaw-6840	405	31	earnings	earning	NOUN
taxlaw-6840	405	32	in	in	ADP
taxlaw-6840	405	33	the	the	DET
taxlaw-6840	405	34	tcja	tcja	NOUN
taxlaw-6840	405	35	,	,	PUNCT
taxlaw-6840	405	36	where	where	SCONJ
taxlaw-6840	405	37	earnings	earning	NOUN
taxlaw-6840	405	38	were	be	AUX
taxlaw-6840	405	39	taxed	tax	VERB
taxlaw-6840	405	40	at	at	ADP
taxlaw-6840	405	41	8	8	NUM
taxlaw-6840	405	42	or	or	CCONJ
taxlaw-6840	405	43	15.5	15.5	NUM
taxlaw-6840	405	44	%	%	NOUN
taxlaw-6840	405	45	.	.	PUNCT
taxlaw-6840	406	1	in	in	ADP
taxlaw-6840	406	2	reality	reality	NOUN
taxlaw-6840	406	3	,	,	PUNCT
taxlaw-6840	406	4	most	most	ADJ
taxlaw-6840	406	5	countries	country	NOUN
taxlaw-6840	406	6	operate	operate	VERB
taxlaw-6840	406	7	far	far	ADV
taxlaw-6840	406	8	from	from	ADP
taxlaw-6840	406	9	either	either	DET
taxlaw-6840	406	10	end	end	NOUN
taxlaw-6840	406	11	of	of	ADP
taxlaw-6840	406	12	a	a	DET
taxlaw-6840	406	13	spectrum	spectrum	NOUN
taxlaw-6840	406	14	between	between	ADP
taxlaw-6840	406	15	“	"	PUNCT
taxlaw-6840	406	16	pure	pure	ADJ
taxlaw-6840	406	17	”	"	PUNCT
taxlaw-6840	406	18	territoriality	territoriality	NOUN
taxlaw-6840	406	19	(	(	PUNCT
taxlaw-6840	406	20	with	with	ADP
taxlaw-6840	406	21	no	no	DET
taxlaw-6840	406	22	claims	claim	NOUN
taxlaw-6840	406	23	on	on	ADP
taxlaw-6840	406	24	any	any	DET
taxlaw-6840	406	25	form	form	NOUN
taxlaw-6840	406	26	of	of	ADP
taxlaw-6840	406	27	foreign	foreign	ADJ
taxlaw-6840	406	28	income	income	NOUN
taxlaw-6840	406	29	)	)	PUNCT
taxlaw-6840	406	30	and	and	CCONJ
taxlaw-6840	406	31	a	a	DET
taxlaw-6840	406	32	“	"	PUNCT
taxlaw-6840	406	33	pure	pure	ADJ
taxlaw-6840	406	34	”	"	PUNCT
taxlaw-6840	406	35	worldwide	worldwide	ADJ
taxlaw-6840	406	36	system	system	NOUN
taxlaw-6840	406	37	(	(	PUNCT
taxlaw-6840	406	38	where	where	SCONJ
taxlaw-6840	406	39	foreign	foreign	ADJ
taxlaw-6840	406	40	income	income	NOUN
taxlaw-6840	406	41	would	would	AUX
taxlaw-6840	406	42	be	be	AUX
taxlaw-6840	406	43	treated	treat	VERB
taxlaw-6840	406	44	the	the	DET
taxlaw-6840	406	45	same	same	ADJ
taxlaw-6840	406	46	as	as	ADP
taxlaw-6840	406	47	domestic	domestic	ADJ
taxlaw-6840	406	48	income	income	NOUN
taxlaw-6840	406	49	,	,	PUNCT
taxlaw-6840	406	50	and	and	CCONJ
taxlaw-6840	406	51	taxed	tax	VERB
taxlaw-6840	406	52	immediately	immediately	ADV
taxlaw-6840	406	53	)	)	PUNCT
taxlaw-6840	406	54	.	.	PUNCT
taxlaw-6840	407	1	indeed	indeed	ADV
taxlaw-6840	407	2	,	,	PUNCT
taxlaw-6840	407	3	it	it	PRON
taxlaw-6840	407	4	is	be	AUX
taxlaw-6840	407	5	unclear	unclear	ADJ
taxlaw-6840	407	6	whether	whether	SCONJ
taxlaw-6840	407	7	the	the	DET
taxlaw-6840	407	8	old	old	ADJ
taxlaw-6840	407	9	u.s	u.s	PROPN
taxlaw-6840	407	10	.	.	PROPN
taxlaw-6840	407	11	system	system	NOUN
taxlaw-6840	407	12	(	(	PUNCT
taxlaw-6840	407	13	which	which	PRON
taxlaw-6840	407	14	purported	purport	VERB
taxlaw-6840	407	15	to	to	PART
taxlaw-6840	407	16	be	be	AUX
taxlaw-6840	407	17	worldwide	worldwide	ADV
taxlaw-6840	407	18	)	)	PUNCT
taxlaw-6840	407	19	or	or	CCONJ
taxlaw-6840	407	20	the	the	DET
taxlaw-6840	407	21	new	new	ADJ
taxlaw-6840	407	22	u.s	u.s	PROPN
taxlaw-6840	407	23	.	.	PROPN
taxlaw-6840	407	24	system	system	NOUN
taxlaw-6840	407	25	(	(	PUNCT
taxlaw-6840	407	26	which	which	PRON
taxlaw-6840	407	27	is	be	AUX
taxlaw-6840	407	28	purportedly	purportedly	ADV
taxlaw-6840	407	29	territorial	territorial	ADJ
taxlaw-6840	407	30	)	)	PUNCT
taxlaw-6840	407	31	is	be	AUX
taxlaw-6840	407	32	more	more	ADJ
taxlaw-6840	407	33	“	"	PUNCT
taxlaw-6840	407	34	territorial	territorial	ADJ
taxlaw-6840	407	35	”	"	PUNCT
taxlaw-6840	407	36	.	.	PUNCT
taxlaw-6840	408	1	the	the	DET
taxlaw-6840	408	2	new	new	ADJ
taxlaw-6840	408	3	u.s	u.s	PROPN
taxlaw-6840	408	4	.	.	PROPN
taxlaw-6840	408	5	territorial	territorial	ADJ
taxlaw-6840	408	6	system	system	NOUN
taxlaw-6840	408	7	still	still	ADV
taxlaw-6840	408	8	taxes	tax	VERB
taxlaw-6840	408	9	some	some	DET
taxlaw-6840	408	10	foreign	foreign	ADJ
taxlaw-6840	408	11	income	income	NOUN
taxlaw-6840	408	12	,	,	PUNCT
taxlaw-6840	408	13	and	and	CCONJ
taxlaw-6840	408	14	the	the	DET
taxlaw-6840	408	15	foreign	foreign	ADJ
taxlaw-6840	408	16	income	income	NOUN
taxlaw-6840	408	17	that	that	PRON
taxlaw-6840	408	18	is	be	AUX
taxlaw-6840	408	19	taxed	tax	VERB
taxlaw-6840	408	20	is	be	AUX
taxlaw-6840	408	21	taxed	tax	VERB
taxlaw-6840	408	22	immediately	immediately	ADV
taxlaw-6840	408	23	.	.	PUNCT
taxlaw-6840	409	1	was	be	AUX
taxlaw-6840	409	2	the	the	DET
taxlaw-6840	409	3	old	old	ADJ
taxlaw-6840	409	4	u.s	u.s	PROPN
taxlaw-6840	409	5	.	.	PROPN
taxlaw-6840	409	6	tax	tax	NOUN
taxlaw-6840	409	7	system	system	NOUN
taxlaw-6840	409	8	insufficiently	insufficiently	ADV
taxlaw-6840	409	9	competitive	competitive	ADJ
taxlaw-6840	409	10	?	?	PUNCT
taxlaw-6840	410	1	by	by	ADP
taxlaw-6840	410	2	many	many	ADJ
taxlaw-6840	410	3	metrics	metric	NOUN
taxlaw-6840	410	4	,	,	PUNCT
taxlaw-6840	410	5	u.s	u.s	PROPN
taxlaw-6840	410	6	.	.	PROPN
taxlaw-6840	410	7	multinational	multinational	ADJ
taxlaw-6840	410	8	companies	company	NOUN
taxlaw-6840	410	9	were	be	AUX
taxlaw-6840	410	10	“	"	PUNCT
taxlaw-6840	410	11	competitive	competitive	ADJ
taxlaw-6840	410	12	”	"	PUNCT
taxlaw-6840	410	13	.	.	PUNCT
taxlaw-6840	411	1	figure	figure	NOUN
taxlaw-6840	411	2	9	9	NUM
taxlaw-6840	411	3	shows	show	VERB
taxlaw-6840	411	4	that	that	SCONJ
taxlaw-6840	411	5	u.s	u.s	PROPN
taxlaw-6840	411	6	.	.	PROPN
taxlaw-6840	411	7	corporations	corporation	NOUN
taxlaw-6840	411	8	earned	earn	VERB
taxlaw-6840	411	9	historically	historically	ADV
taxlaw-6840	411	10	high	high	ADJ
taxlaw-6840	411	11	after	after	ADP
taxlaw-6840	411	12	-	-	PUNCT
taxlaw-6840	411	13	tax	tax	NOUN
taxlaw-6840	411	14	profits	profit	NOUN
taxlaw-6840	411	15	,	,	PUNCT
taxlaw-6840	411	16	50	50	NUM
taxlaw-6840	411	17	%	%	NOUN
taxlaw-6840	411	18	higher	high	ADJ
taxlaw-6840	411	19	relative	relative	ADJ
taxlaw-6840	411	20	to	to	ADP
taxlaw-6840	411	21	gdp	gdp	NOUN
taxlaw-6840	411	22	in	in	ADP
taxlaw-6840	411	23	recent	recent	ADJ
taxlaw-6840	411	24	years	year	NOUN
taxlaw-6840	411	25	than	than	ADP
taxlaw-6840	411	26	in	in	ADP
taxlaw-6840	411	27	the	the	DET
taxlaw-6840	411	28	closing	closing	NOUN
taxlaw-6840	411	29	decades	decade	NOUN
taxlaw-6840	411	30	of	of	ADP
taxlaw-6840	411	31	last	last	ADJ
taxlaw-6840	411	32	century	century	NOUN
taxlaw-6840	411	33	.	.	PUNCT
taxlaw-6840	412	1	corporate	corporate	ADJ
taxlaw-6840	412	2	tax	tax	NOUN
taxlaw-6840	412	3	revenues	revenue	NOUN
taxlaw-6840	412	4	,	,	PUNCT
taxlaw-6840	412	5	on	on	ADP
taxlaw-6840	412	6	the	the	DET
taxlaw-6840	412	7	other	other	ADJ
taxlaw-6840	412	8	hand	hand	NOUN
taxlaw-6840	412	9	,	,	PUNCT
taxlaw-6840	412	10	were	be	AUX
taxlaw-6840	412	11	relatively	relatively	ADV
taxlaw-6840	412	12	stable	stable	ADJ
taxlaw-6840	412	13	as	as	ADP
taxlaw-6840	412	14	a	a	DET
taxlaw-6840	412	15	share	share	NOUN
taxlaw-6840	412	16	of	of	ADP
taxlaw-6840	412	17	gdp	gdp	NOUN
taxlaw-6840	412	18	.	.	PUNCT
taxlaw-6840	413	1	[	[	X
taxlaw-6840	413	2	vol	vol	NOUN
taxlaw-6840	413	3	.	.	PUNCT
taxlaw-6840	413	4	11:2	11:2	NUM
taxlaw-6840	413	5	columbia	columbia	PROPN
taxlaw-6840	413	6	journal	journal	PROPN
taxlaw-6840	413	7	of	of	ADP
taxlaw-6840	413	8	tax	tax	NOUN
taxlaw-6840	413	9	law	law	NOUN
taxlaw-6840	413	10	54	54	NUM
taxlaw-6840	413	11	figure	figure	NOUN
taxlaw-6840	413	12	9	9	NUM
taxlaw-6840	413	13	:	:	PUNCT
taxlaw-6840	413	14	u.s	u.s	PROPN
taxlaw-6840	413	15	.	.	PROPN
taxlaw-6840	413	16	corporate	corporate	ADJ
taxlaw-6840	413	17	profits	profit	NOUN
taxlaw-6840	413	18	,	,	PUNCT
taxlaw-6840	413	19	and	and	CCONJ
taxlaw-6840	413	20	tax	tax	NOUN
taxlaw-6840	413	21	revenues	revenue	NOUN
taxlaw-6840	413	22	,	,	PUNCT
taxlaw-6840	413	23	1980	1980	NUM
taxlaw-6840	413	24	-	-	SYM
taxlaw-6840	413	25	2018	2018	NUM
taxlaw-6840	413	26	source	source	NOUN
taxlaw-6840	413	27	:	:	PUNCT
taxlaw-6840	413	28	federal	federal	PROPN
taxlaw-6840	413	29	reserve	reserve	PROPN
taxlaw-6840	413	30	economic	economic	PROPN
taxlaw-6840	413	31	data	datum	NOUN
taxlaw-6840	413	32	(	(	PUNCT
taxlaw-6840	413	33	profits	profit	NOUN
taxlaw-6840	413	34	)	)	PUNCT
taxlaw-6840	413	35	,	,	PUNCT
taxlaw-6840	413	36	congressional	congressional	ADJ
taxlaw-6840	413	37	budget	budget	NOUN
taxlaw-6840	413	38	office	office	NOUN
taxlaw-6840	413	39	(	(	PUNCT
taxlaw-6840	413	40	revenue	revenue	NOUN
taxlaw-6840	413	41	)	)	PUNCT
taxlaw-6840	413	42	.	.	PUNCT
taxlaw-6840	414	1	u.s	u.s	PROPN
taxlaw-6840	414	2	.	.	PROPN
taxlaw-6840	414	3	headquartered	headquartered	ADJ
taxlaw-6840	414	4	companies	company	NOUN
taxlaw-6840	414	5	also	also	ADV
taxlaw-6840	414	6	occupied	occupy	VERB
taxlaw-6840	414	7	a	a	DET
taxlaw-6840	414	8	disproportionate	disproportionate	ADJ
taxlaw-6840	414	9	share	share	NOUN
taxlaw-6840	414	10	of	of	ADP
taxlaw-6840	414	11	the	the	DET
taxlaw-6840	414	12	forbes	forbes	PROPN
taxlaw-6840	414	13	global	global	PROPN
taxlaw-6840	414	14	2000	2000	NUM
taxlaw-6840	414	15	lists	list	NOUN
taxlaw-6840	414	16	of	of	ADP
taxlaw-6840	414	17	top	top	ADJ
taxlaw-6840	414	18	global	global	ADJ
taxlaw-6840	414	19	companies	company	NOUN
taxlaw-6840	414	20	,	,	PUNCT
taxlaw-6840	414	21	shares	share	NOUN
taxlaw-6840	414	22	far	far	ADV
taxlaw-6840	414	23	outweighing	outweigh	VERB
taxlaw-6840	414	24	the	the	DET
taxlaw-6840	414	25	u.s	u.s	PROPN
taxlaw-6840	414	26	.	.	PROPN
taxlaw-6840	414	27	share	share	NOUN
taxlaw-6840	414	28	of	of	ADP
taxlaw-6840	414	29	world	world	NOUN
taxlaw-6840	414	30	gdp.66	gdp.66	NOUN
taxlaw-6840	414	31	further	far	ADV
taxlaw-6840	414	32	,	,	PUNCT
taxlaw-6840	414	33	u.s	u.s	PROPN
taxlaw-6840	414	34	.	.	PROPN
taxlaw-6840	414	35	multinational	multinational	ADJ
taxlaw-6840	414	36	companies	company	NOUN
taxlaw-6840	414	37	were	be	AUX
taxlaw-6840	414	38	adept	adept	ADJ
taxlaw-6840	414	39	at	at	ADP
taxlaw-6840	414	40	profit	profit	NOUN
taxlaw-6840	414	41	shifting	shifting	NOUN
taxlaw-6840	414	42	,	,	PUNCT
taxlaw-6840	414	43	often	often	ADV
taxlaw-6840	414	44	using	use	VERB
taxlaw-6840	414	45	clever	clever	ADJ
taxlaw-6840	414	46	legal	legal	ADJ
taxlaw-6840	414	47	and	and	CCONJ
taxlaw-6840	414	48	accounting	accounting	NOUN
taxlaw-6840	414	49	arrangements	arrangement	NOUN
taxlaw-6840	414	50	to	to	PART
taxlaw-6840	414	51	achieve	achieve	VERB
taxlaw-6840	414	52	single	single	ADJ
taxlaw-6840	414	53	-	-	PUNCT
taxlaw-6840	414	54	digit	digit	NOUN
taxlaw-6840	414	55	effective	effective	ADJ
taxlaw-6840	414	56	tax	tax	NOUN
taxlaw-6840	414	57	rates	rate	NOUN
taxlaw-6840	414	58	.	.	PUNCT
taxlaw-6840	415	1	due	due	ADP
taxlaw-6840	415	2	to	to	ADP
taxlaw-6840	415	3	a	a	DET
taxlaw-6840	415	4	narrow	narrow	ADJ
taxlaw-6840	415	5	corporate	corporate	ADJ
taxlaw-6840	415	6	tax	tax	NOUN
taxlaw-6840	415	7	base	base	NOUN
taxlaw-6840	415	8	as	as	ADV
taxlaw-6840	415	9	well	well	ADV
taxlaw-6840	415	10	as	as	ADP
taxlaw-6840	415	11	profit	profit	NOUN
taxlaw-6840	415	12	shifting	shifting	NOUN
taxlaw-6840	415	13	,	,	PUNCT
taxlaw-6840	415	14	u.s	u.s	PROPN
taxlaw-6840	415	15	.	.	PROPN
taxlaw-6840	415	16	corporate	corporate	ADJ
taxlaw-6840	415	17	tax	tax	NOUN
taxlaw-6840	415	18	revenues	revenue	NOUN
taxlaw-6840	415	19	were	be	AUX
taxlaw-6840	415	20	typically	typically	ADV
taxlaw-6840	415	21	about	about	ADV
taxlaw-6840	415	22	fifty	fifty	NUM
taxlaw-6840	415	23	percent	percent	NOUN
taxlaw-6840	415	24	lower	low	ADJ
taxlaw-6840	415	25	(	(	PUNCT
taxlaw-6840	415	26	as	as	ADP
taxlaw-6840	415	27	a	a	DET
taxlaw-6840	415	28	share	share	NOUN
taxlaw-6840	415	29	of	of	ADP
taxlaw-6840	415	30	gdp	gdp	NOUN
taxlaw-6840	415	31	)	)	PUNCT
taxlaw-6840	415	32	than	than	ADP
taxlaw-6840	415	33	those	those	PRON
taxlaw-6840	415	34	in	in	ADP
taxlaw-6840	415	35	peer	peer	NOUN
taxlaw-6840	415	36	countries.67	countries.67	NOUN
taxlaw-6840	415	37	yet	yet	ADV
taxlaw-6840	415	38	,	,	PUNCT
taxlaw-6840	415	39	while	while	SCONJ
taxlaw-6840	415	40	there	there	PRON
taxlaw-6840	415	41	was	be	VERB
taxlaw-6840	415	42	scant	scant	ADJ
taxlaw-6840	415	43	evidence	evidence	NOUN
taxlaw-6840	415	44	that	that	SCONJ
taxlaw-6840	415	45	competitiveness	competitiveness	NOUN
taxlaw-6840	415	46	was	be	AUX
taxlaw-6840	415	47	a	a	DET
taxlaw-6840	415	48	serious	serious	ADJ
taxlaw-6840	415	49	problem	problem	NOUN
taxlaw-6840	415	50	,	,	PUNCT
taxlaw-6840	415	51	there	there	PRON
taxlaw-6840	415	52	was	be	VERB
taxlaw-6840	415	53	abundant	abundant	ADJ
taxlaw-6840	415	54	evidence	evidence	NOUN
taxlaw-6840	415	55	that	that	SCONJ
taxlaw-6840	415	56	corporate	corporate	ADJ
taxlaw-6840	415	57	tax	tax	NOUN
taxlaw-6840	415	58	base	base	NOUN
taxlaw-6840	415	59	erosion	erosion	NOUN
taxlaw-6840	415	60	was	be	AUX
taxlaw-6840	415	61	a	a	DET
taxlaw-6840	415	62	large	large	ADJ
taxlaw-6840	415	63	and	and	CCONJ
taxlaw-6840	415	64	increasing	increase	VERB
taxlaw-6840	415	65	problem	problem	NOUN
taxlaw-6840	415	66	.	.	PUNCT
taxlaw-6840	416	1	by	by	ADP
taxlaw-6840	416	2	2017	2017	NUM
taxlaw-6840	416	3	,	,	PUNCT
taxlaw-6840	416	4	the	the	DET
taxlaw-6840	416	5	u.s	u.s	PROPN
taxlaw-6840	416	6	.	.	PROPN
taxlaw-6840	416	7	government	government	NOUN
taxlaw-6840	416	8	lost	lose	VERB
taxlaw-6840	416	9	over	over	ADP
taxlaw-6840	416	10	$	$	SYM
taxlaw-6840	416	11	100	100	NUM
taxlaw-6840	416	12	billion	billion	NUM
taxlaw-6840	416	13	a	a	DET
taxlaw-6840	416	14	year	year	NOUN
taxlaw-6840	416	15	due	due	ADP
taxlaw-6840	416	16	to	to	ADP
taxlaw-6840	416	17	the	the	DET
taxlaw-6840	416	18	profit	profit	NOUN
taxlaw-6840	416	19	shifting	shifting	NOUN
taxlaw-6840	416	20	of	of	ADP
taxlaw-6840	416	21	multinational	multinational	ADJ
taxlaw-6840	416	22	companies	company	NOUN
taxlaw-6840	416	23	.	.	PUNCT
taxlaw-6840	417	1	more	more	ADJ
taxlaw-6840	417	2	than	than	ADP
taxlaw-6840	417	3	half	half	NOUN
taxlaw-6840	417	4	of	of	ADP
taxlaw-6840	417	5	all	all	DET
taxlaw-6840	417	6	foreign	foreign	ADJ
taxlaw-6840	417	7	earnings	earning	NOUN
taxlaw-6840	417	8	were	be	AUX
taxlaw-6840	417	9	booked	book	VERB
taxlaw-6840	417	10	in	in	ADP
taxlaw-6840	417	11	just	just	ADV
taxlaw-6840	417	12	seven	seven	NUM
taxlaw-6840	417	13	very	very	ADV
taxlaw-6840	417	14	low	low	ADJ
taxlaw-6840	417	15	-	-	PUNCT
taxlaw-6840	417	16	tax	tax	NOUN
taxlaw-6840	417	17	havens	haven	NOUN
taxlaw-6840	417	18	,	,	PUNCT
taxlaw-6840	417	19	and	and	CCONJ
taxlaw-6840	417	20	profits	profit	NOUN
taxlaw-6840	417	21	relative	relative	ADJ
taxlaw-6840	417	22	to	to	ADP
taxlaw-6840	417	23	gdp	gdp	NOUN
taxlaw-6840	417	24	in	in	ADP
taxlaw-6840	417	25	such	such	ADJ
taxlaw-6840	417	26	countries	country	NOUN
taxlaw-6840	417	27	reached	reach	VERB
taxlaw-6840	417	28	clearly	clearly	ADV
taxlaw-6840	417	29	implausible	implausible	ADJ
taxlaw-6840	417	30	magnitudes.68	magnitudes.68	NOUN
taxlaw-6840	417	31	from	from	ADP
taxlaw-6840	417	32	this	this	DET
taxlaw-6840	417	33	starting	starting	NOUN
taxlaw-6840	417	34	point	point	NOUN
taxlaw-6840	417	35	,	,	PUNCT
taxlaw-6840	417	36	the	the	DET
taxlaw-6840	417	37	tcja	tcja	NOUN
taxlaw-6840	417	38	attempted	attempt	VERB
taxlaw-6840	417	39	to	to	PART
taxlaw-6840	417	40	address	address	VERB
taxlaw-6840	417	41	both	both	DET
taxlaw-6840	417	42	competitiveness	competitiveness	NOUN
taxlaw-6840	417	43	and	and	CCONJ
taxlaw-6840	417	44	tax	tax	NOUN
taxlaw-6840	417	45	base	base	NOUN
taxlaw-6840	417	46	erosion	erosion	NOUN
taxlaw-6840	417	47	problems	problem	NOUN
taxlaw-6840	417	48	,	,	PUNCT
taxlaw-6840	417	49	regardless	regardless	ADV
taxlaw-6840	417	50	of	of	ADP
taxlaw-6840	417	51	the	the	DET
taxlaw-6840	417	52	inherent	inherent	ADJ
taxlaw-6840	417	53	inconsistency	inconsistency	NOUN
taxlaw-6840	417	54	between	between	ADP
taxlaw-6840	417	55	the	the	DET
taxlaw-6840	417	56	solutions	solution	NOUN
taxlaw-6840	417	57	to	to	ADP
taxlaw-6840	417	58	each	each	DET
taxlaw-6840	417	59	problem	problem	NOUN
taxlaw-6840	417	60	.	.	PUNCT
taxlaw-6840	418	1	those	those	PRON
taxlaw-6840	418	2	seeking	seek	VERB
taxlaw-6840	418	3	competitiveness	competitiveness	NOUN
taxlaw-6840	418	4	wanted	want	VERB
taxlaw-6840	418	5	lower	low	ADJ
taxlaw-6840	418	6	tax	tax	NOUN
taxlaw-6840	418	7	burdens	burden	NOUN
taxlaw-6840	418	8	for	for	ADP
taxlaw-6840	418	9	multinational	multinational	ADJ
taxlaw-6840	418	10	income	income	NOUN
taxlaw-6840	418	11	,	,	PUNCT
taxlaw-6840	418	12	and	and	CCONJ
taxlaw-6840	418	13	those	those	PRON
taxlaw-6840	418	14	worried	worry	VERB
taxlaw-6840	418	15	of	of	ADP
taxlaw-6840	418	16	tax	tax	NOUN
taxlaw-6840	418	17	base	base	NOUN
taxlaw-6840	418	18	erosion	erosion	NOUN
taxlaw-6840	418	19	typically	typically	ADV
taxlaw-6840	418	20	aimed	aim	VERB
taxlaw-6840	418	21	for	for	ADP
taxlaw-6840	418	22	higher	high	ADJ
taxlaw-6840	418	23	tax	tax	NOUN
taxlaw-6840	418	24	burdens	burden	NOUN
taxlaw-6840	418	25	on	on	ADP
taxlaw-6840	418	26	the	the	DET
taxlaw-6840	418	27	same	same	ADJ
taxlaw-6840	418	28	income	income	NOUN
taxlaw-6840	418	29	.	.	PUNCT
taxlaw-6840	419	1	toward	toward	ADP
taxlaw-6840	419	2	the	the	DET
taxlaw-6840	419	3	competitiveness	competitiveness	NOUN
taxlaw-6840	419	4	goal	goal	NOUN
taxlaw-6840	419	5	,	,	PUNCT
taxlaw-6840	419	6	the	the	DET
taxlaw-6840	419	7	tcja	tcja	NOUN
taxlaw-6840	419	8	dramatically	dramatically	ADV
taxlaw-6840	419	9	lowered	lower	VERB
taxlaw-6840	419	10	the	the	DET
taxlaw-6840	419	11	corporate	corporate	ADJ
taxlaw-6840	419	12	tax	tax	NOUN
taxlaw-6840	419	13	rate	rate	NOUN
taxlaw-6840	419	14	from	from	ADP
taxlaw-6840	419	15	66	66	NUM
taxlaw-6840	419	16	see	see	NOUN
taxlaw-6840	419	17	kimberly	kimberly	NOUN
taxlaw-6840	419	18	a.	a.	PROPN
taxlaw-6840	419	19	clausing	clausing	NOUN
taxlaw-6840	419	20	,	,	PUNCT
taxlaw-6840	419	21	competitiveness	competitiveness	NOUN
taxlaw-6840	419	22	,	,	PUNCT
taxlaw-6840	419	23	tax	tax	NOUN
taxlaw-6840	419	24	base	base	NOUN
taxlaw-6840	419	25	erosion	erosion	NOUN
taxlaw-6840	419	26	,	,	PUNCT
taxlaw-6840	419	27	and	and	CCONJ
taxlaw-6840	419	28	the	the	DET
taxlaw-6840	419	29	essential	essential	ADJ
taxlaw-6840	419	30	dilemma	dilemma	NOUN
taxlaw-6840	419	31	of	of	ADP
taxlaw-6840	419	32	corporate	corporate	ADJ
taxlaw-6840	419	33	tax	tax	NOUN
taxlaw-6840	419	34	reform	reform	NOUN
taxlaw-6840	419	35	,	,	PUNCT
taxlaw-6840	419	36	2016	2016	NUM
taxlaw-6840	419	37	byu	byu	PROPN
taxlaw-6840	419	38	l.	l.	PROPN
taxlaw-6840	419	39	rev	rev	PROPN
taxlaw-6840	419	40	.	.	PROPN
taxlaw-6840	419	41	1649	1649	NUM
taxlaw-6840	419	42	(	(	PUNCT
taxlaw-6840	419	43	2017	2017	NUM
taxlaw-6840	419	44	)	)	PUNCT
taxlaw-6840	419	45	and	and	CCONJ
taxlaw-6840	419	46	kimberly	kimberly	PROPN
taxlaw-6840	419	47	a.	a.	PROPN
taxlaw-6840	419	48	clausing	clausing	PROPN
taxlaw-6840	419	49	,	,	PUNCT
taxlaw-6840	419	50	does	do	AUX
taxlaw-6840	419	51	tax	tax	NOUN
taxlaw-6840	419	52	drive	drive	VERB
taxlaw-6840	419	53	the	the	DET
taxlaw-6840	419	54	headquarters	headquarters	NOUN
taxlaw-6840	419	55	locations	location	NOUN
taxlaw-6840	419	56	of	of	ADP
taxlaw-6840	419	57	the	the	DET
taxlaw-6840	419	58	world	world	NOUN
taxlaw-6840	419	59	’s	’s	PART
taxlaw-6840	419	60	biggest	big	ADJ
taxlaw-6840	419	61	companies	company	NOUN
taxlaw-6840	419	62	?	?	PUNCT
taxlaw-6840	419	63	,	,	PUNCT
taxlaw-6840	419	64	25	25	NUM
taxlaw-6840	419	65	transnat’l	transnat’l	NOUN
taxlaw-6840	419	66	corp	corp	PROPN
taxlaw-6840	419	67	.	.	PROPN
taxlaw-6840	419	68	37	37	NUM
taxlaw-6840	419	69	(	(	PUNCT
taxlaw-6840	419	70	2018	2018	NUM
taxlaw-6840	419	71	)	)	PUNCT
taxlaw-6840	419	72	.	.	PUNCT
taxlaw-6840	420	1	67	67	NUM
taxlaw-6840	420	2	see	see	VERB
taxlaw-6840	420	3	clausing	clause	VERB
taxlaw-6840	420	4	supra	supra	ADJ
taxlaw-6840	420	5	note	note	NOUN
taxlaw-6840	420	6	25	25	NUM
taxlaw-6840	420	7	,	,	PUNCT
taxlaw-6840	420	8	at	at	ADP
taxlaw-6840	420	9	chapter	chapter	NOUN
taxlaw-6840	420	10	7	7	NUM
taxlaw-6840	420	11	.	.	PUNCT
taxlaw-6840	421	1	for	for	ADP
taxlaw-6840	421	2	details	detail	NOUN
taxlaw-6840	421	3	on	on	ADP
taxlaw-6840	421	4	the	the	DET
taxlaw-6840	421	5	competitive	competitive	ADJ
taxlaw-6840	421	6	position	position	NOUN
taxlaw-6840	421	7	of	of	ADP
taxlaw-6840	421	8	u.s	u.s	PROPN
taxlaw-6840	421	9	.	.	PROPN
taxlaw-6840	421	10	multinational	multinational	ADJ
taxlaw-6840	421	11	companies	company	NOUN
taxlaw-6840	421	12	.	.	PUNCT
taxlaw-6840	422	1	the	the	DET
taxlaw-6840	422	2	large	large	ADJ
taxlaw-6840	422	3	scale	scale	NOUN
taxlaw-6840	422	4	of	of	ADP
taxlaw-6840	422	5	pass	pass	NOUN
taxlaw-6840	422	6	-	-	PUNCT
taxlaw-6840	422	7	through	through	ADP
taxlaw-6840	422	8	businesses	business	NOUN
taxlaw-6840	422	9	in	in	ADP
taxlaw-6840	422	10	the	the	DET
taxlaw-6840	422	11	united	united	PROPN
taxlaw-6840	422	12	states	states	PROPN
taxlaw-6840	422	13	also	also	ADV
taxlaw-6840	422	14	contributes	contribute	VERB
taxlaw-6840	422	15	to	to	ADP
taxlaw-6840	422	16	lower	low	ADJ
taxlaw-6840	422	17	corporate	corporate	ADJ
taxlaw-6840	422	18	tax	tax	NOUN
taxlaw-6840	422	19	revenues	revenue	NOUN
taxlaw-6840	422	20	,	,	PUNCT
taxlaw-6840	422	21	and	and	CCONJ
taxlaw-6840	422	22	pass	pass	VERB
taxlaw-6840	422	23	through	through	ADP
taxlaw-6840	422	24	businesses	business	NOUN
taxlaw-6840	422	25	also	also	ADV
taxlaw-6840	422	26	generate	generate	VERB
taxlaw-6840	422	27	tax	tax	NOUN
taxlaw-6840	422	28	avoidance	avoidance	NOUN
taxlaw-6840	422	29	concerns	concern	NOUN
taxlaw-6840	422	30	;	;	PUNCT
taxlaw-6840	422	31	see	see	VERB
taxlaw-6840	422	32	michael	michael	PROPN
taxlaw-6840	422	33	cooper	cooper	PROPN
taxlaw-6840	422	34	et	et	PROPN
taxlaw-6840	422	35	al	al	PROPN
taxlaw-6840	422	36	.	.	PROPN
taxlaw-6840	422	37	,	,	PUNCT
taxlaw-6840	422	38	business	business	NOUN
taxlaw-6840	422	39	in	in	ADP
taxlaw-6840	422	40	the	the	DET
taxlaw-6840	422	41	united	united	PROPN
taxlaw-6840	422	42	states	states	PROPN
taxlaw-6840	422	43	:	:	PUNCT
taxlaw-6840	422	44	who	who	PRON
taxlaw-6840	422	45	owns	own	VERB
taxlaw-6840	422	46	it	it	PRON
taxlaw-6840	422	47	,	,	PUNCT
taxlaw-6840	422	48	and	and	CCONJ
taxlaw-6840	422	49	how	how	SCONJ
taxlaw-6840	422	50	much	much	ADJ
taxlaw-6840	422	51	tax	tax	NOUN
taxlaw-6840	422	52	do	do	AUX
taxlaw-6840	422	53	they	they	PRON
taxlaw-6840	422	54	pay	pay	VERB
taxlaw-6840	422	55	?	?	PUNCT
taxlaw-6840	422	56	,	,	PUNCT
taxlaw-6840	422	57	30	30	NUM
taxlaw-6840	422	58	tax	tax	NOUN
taxlaw-6840	422	59	policy	policy	NOUN
taxlaw-6840	422	60	and	and	CCONJ
taxlaw-6840	422	61	the	the	DET
taxlaw-6840	422	62	econ	econ	NOUN
taxlaw-6840	422	63	.	.	PUNCT
taxlaw-6840	423	1	91	91	NUM
taxlaw-6840	423	2	(	(	PUNCT
taxlaw-6840	423	3	2016	2016	NUM
taxlaw-6840	423	4	)	)	PUNCT
taxlaw-6840	423	5	.	.	PUNCT
taxlaw-6840	424	1	68	68	NUM
taxlaw-6840	424	2	for	for	ADP
taxlaw-6840	424	3	a	a	DET
taxlaw-6840	424	4	discussion	discussion	NOUN
taxlaw-6840	424	5	of	of	ADP
taxlaw-6840	424	6	the	the	DET
taxlaw-6840	424	7	evidence	evidence	NOUN
taxlaw-6840	424	8	,	,	PUNCT
taxlaw-6840	424	9	see	see	VERB
taxlaw-6840	424	10	kimberly	kimberly	PROPN
taxlaw-6840	424	11	a.	a.	PROPN
taxlaw-6840	424	12	clausing	clausing	PROPN
taxlaw-6840	424	13	,	,	PUNCT
taxlaw-6840	424	14	profit	profit	NOUN
taxlaw-6840	424	15	shifting	shift	VERB
taxlaw-6840	424	16	before	before	ADV
taxlaw-6840	424	17	and	and	CCONJ
taxlaw-6840	424	18	after	after	ADP
taxlaw-6840	424	19	the	the	DET
taxlaw-6840	424	20	tax	tax	NOUN
taxlaw-6840	424	21	cuts	cut	NOUN
taxlaw-6840	424	22	and	and	CCONJ
taxlaw-6840	424	23	jobs	job	NOUN
taxlaw-6840	424	24	act	act	PROPN
taxlaw-6840	424	25	,	,	PUNCT
taxlaw-6840	424	26	nat’l	nat’l	NOUN
taxlaw-6840	424	27	tax	tax	NOUN
taxlaw-6840	424	28	j.	j.	PROPN
taxlaw-6840	424	29	(	(	PUNCT
taxlaw-6840	424	30	forthcoming	forthcoming	ADJ
taxlaw-6840	424	31	2020	2020	NUM
taxlaw-6840	424	32	)	)	PUNCT
taxlaw-6840	424	33	,	,	PUNCT
taxlaw-6840	424	34	available	available	ADJ
taxlaw-6840	424	35	at	at	ADP
taxlaw-6840	424	36	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3274827	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3274827	PROPN
taxlaw-6840	424	37	0.0	0.0	NUM
taxlaw-6840	424	38	%	%	NOUN
taxlaw-6840	424	39	2.0	2.0	NUM
taxlaw-6840	424	40	%	%	NOUN
taxlaw-6840	424	41	4.0	4.0	NUM
taxlaw-6840	424	42	%	%	NOUN
taxlaw-6840	424	43	6.0	6.0	NUM
taxlaw-6840	424	44	%	%	NOUN
taxlaw-6840	424	45	8.0	8.0	NUM
taxlaw-6840	424	46	%	%	NOUN
taxlaw-6840	424	47	10.0	10.0	NUM
taxlaw-6840	424	48	%	%	NOUN
taxlaw-6840	424	49	12.0	12.0	NUM
taxlaw-6840	424	50	%	%	NOUN
taxlaw-6840	424	51	14.0	14.0	NUM
taxlaw-6840	424	52	%	%	NOUN
taxlaw-6840	424	53	19	19	NUM
taxlaw-6840	424	54	80	80	NUM
taxlaw-6840	424	55	19	19	NUM
taxlaw-6840	424	56	82	82	NUM
taxlaw-6840	424	57	19	19	NUM
taxlaw-6840	424	58	84	84	NUM
taxlaw-6840	424	59	19	19	NUM
taxlaw-6840	424	60	86	86	NUM
taxlaw-6840	424	61	19	19	NUM
taxlaw-6840	424	62	88	88	NUM
taxlaw-6840	424	63	19	19	NUM
taxlaw-6840	424	64	90	90	NUM
taxlaw-6840	424	65	19	19	NUM
taxlaw-6840	424	66	92	92	NUM
taxlaw-6840	424	67	19	19	NUM
taxlaw-6840	424	68	94	94	NUM
taxlaw-6840	424	69	19	19	NUM
taxlaw-6840	424	70	96	96	NUM
taxlaw-6840	424	71	19	19	NUM
taxlaw-6840	424	72	98	98	NUM
taxlaw-6840	424	73	20	20	NUM
taxlaw-6840	424	74	00	00	NUM
taxlaw-6840	424	75	20	20	NUM
taxlaw-6840	424	76	02	02	NUM
taxlaw-6840	424	77	20	20	NUM
taxlaw-6840	424	78	04	04	NUM
taxlaw-6840	424	79	20	20	NUM
taxlaw-6840	424	80	06	06	NUM
taxlaw-6840	424	81	20	20	NUM
taxlaw-6840	424	82	08	08	NUM
taxlaw-6840	424	83	20	20	NUM
taxlaw-6840	424	84	10	10	NUM
taxlaw-6840	424	85	20	20	NUM
taxlaw-6840	424	86	12	12	NUM
taxlaw-6840	424	87	20	20	NUM
taxlaw-6840	424	88	14	14	NUM
taxlaw-6840	424	89	20	20	NUM
taxlaw-6840	424	90	16	16	NUM
taxlaw-6840	424	91	20	20	NUM
taxlaw-6840	424	92	18	18	NUM
taxlaw-6840	424	93	as	as	ADP
taxlaw-6840	424	94	s	s	X
taxlaw-6840	424	95	ha	ha	INTJ
taxlaw-6840	424	96	re	re	ADP
taxlaw-6840	424	97	o	o	NOUN
taxlaw-6840	424	98	f	f	X
taxlaw-6840	424	99	g	g	PROPN
taxlaw-6840	424	100	dp	dp	NOUN
taxlaw-6840	424	101	corporate	corporate	ADJ
taxlaw-6840	424	102	profit	profit	NOUN
taxlaw-6840	424	103	after	after	ADP
taxlaw-6840	424	104	tax	tax	NOUN
taxlaw-6840	424	105	corporate	corporate	ADJ
taxlaw-6840	424	106	tax	tax	NOUN
taxlaw-6840	424	107	revenue	revenue	NOUN
taxlaw-6840	424	108	corporate	corporate	ADJ
taxlaw-6840	424	109	profit	profit	NOUN
taxlaw-6840	424	110	before	before	ADP
taxlaw-6840	424	111	tax	tax	NOUN
taxlaw-6840	424	112	2020	2020	NUM
taxlaw-6840	424	113	]	]	PUNCT
taxlaw-6840	424	114	fixing	fix	VERB
taxlaw-6840	424	115	five	five	NUM
taxlaw-6840	424	116	flaws	flaw	NOUN
taxlaw-6840	424	117	of	of	ADP
taxlaw-6840	424	118	the	the	DET
taxlaw-6840	424	119	tax	tax	NOUN
taxlaw-6840	424	120	cuts	cut	NOUN
taxlaw-6840	424	121	and	and	CCONJ
taxlaw-6840	424	122	jobs	job	NOUN
taxlaw-6840	424	123	act	act	VERB
taxlaw-6840	424	124	55	55	NUM
taxlaw-6840	424	125	35	35	NUM
taxlaw-6840	424	126	%	%	NOUN
taxlaw-6840	424	127	to	to	PART
taxlaw-6840	424	128	21	21	NUM
taxlaw-6840	424	129	%	%	NOUN
taxlaw-6840	424	130	.	.	PUNCT
taxlaw-6840	425	1	in	in	ADP
taxlaw-6840	425	2	addition	addition	NOUN
taxlaw-6840	425	3	,	,	PUNCT
taxlaw-6840	425	4	the	the	DET
taxlaw-6840	425	5	tcja	tcja	NOUN
taxlaw-6840	425	6	adopted	adopt	VERB
taxlaw-6840	425	7	territoriality	territoriality	NOUN
taxlaw-6840	425	8	as	as	ADP
taxlaw-6840	425	9	the	the	DET
taxlaw-6840	425	10	default	default	NOUN
taxlaw-6840	425	11	stance	stance	NOUN
taxlaw-6840	425	12	for	for	ADP
taxlaw-6840	425	13	the	the	DET
taxlaw-6840	425	14	u.s	u.s	PROPN
taxlaw-6840	425	15	.	.	PROPN
taxlaw-6840	425	16	tax	tax	NOUN
taxlaw-6840	425	17	treatment	treatment	NOUN
taxlaw-6840	425	18	of	of	ADP
taxlaw-6840	425	19	corporate	corporate	ADJ
taxlaw-6840	425	20	foreign	foreign	ADJ
taxlaw-6840	425	21	income	income	NOUN
taxlaw-6840	425	22	,	,	PUNCT
taxlaw-6840	425	23	exempting	exempt	VERB
taxlaw-6840	425	24	foreign	foreign	ADJ
taxlaw-6840	425	25	income	income	NOUN
taxlaw-6840	425	26	from	from	ADP
taxlaw-6840	425	27	taxation	taxation	NOUN
taxlaw-6840	425	28	.	.	PUNCT
taxlaw-6840	426	1	however	however	ADV
taxlaw-6840	426	2	,	,	PUNCT
taxlaw-6840	426	3	toward	toward	ADP
taxlaw-6840	426	4	the	the	DET
taxlaw-6840	426	5	corporate	corporate	ADJ
taxlaw-6840	426	6	tax	tax	NOUN
taxlaw-6840	426	7	base	base	NOUN
taxlaw-6840	426	8	protection	protection	NOUN
taxlaw-6840	426	9	goal	goal	NOUN
taxlaw-6840	426	10	,	,	PUNCT
taxlaw-6840	426	11	the	the	DET
taxlaw-6840	426	12	tcja	tcja	NOUN
taxlaw-6840	426	13	did	do	AUX
taxlaw-6840	426	14	not	not	PART
taxlaw-6840	426	15	allow	allow	VERB
taxlaw-6840	426	16	all	all	DET
taxlaw-6840	426	17	foreign	foreign	ADJ
taxlaw-6840	426	18	income	income	NOUN
taxlaw-6840	426	19	to	to	PART
taxlaw-6840	426	20	be	be	AUX
taxlaw-6840	426	21	exempt	exempt	ADJ
taxlaw-6840	426	22	from	from	ADP
taxlaw-6840	426	23	taxation	taxation	NOUN
taxlaw-6840	426	24	.	.	PUNCT
taxlaw-6840	427	1	beyond	beyond	ADP
taxlaw-6840	427	2	the	the	DET
taxlaw-6840	427	3	first	first	ADJ
taxlaw-6840	427	4	ten	ten	NUM
taxlaw-6840	427	5	percent	percent	NOUN
taxlaw-6840	427	6	return	return	NOUN
taxlaw-6840	427	7	on	on	ADP
taxlaw-6840	427	8	assets	asset	NOUN
taxlaw-6840	427	9	,	,	PUNCT
taxlaw-6840	427	10	the	the	DET
taxlaw-6840	427	11	gilti	gilti	NOUN
taxlaw-6840	427	12	(	(	PUNCT
taxlaw-6840	427	13	for	for	ADP
taxlaw-6840	427	14	global	global	ADJ
taxlaw-6840	427	15	intangible	intangible	ADJ
taxlaw-6840	427	16	low	low	ADJ
taxlaw-6840	427	17	-	-	PUNCT
taxlaw-6840	427	18	taxed	tax	VERB
taxlaw-6840	427	19	income	income	NOUN
taxlaw-6840	427	20	)	)	PUNCT
taxlaw-6840	427	21	minimum	minimum	NOUN
taxlaw-6840	427	22	tax	tax	NOUN
taxlaw-6840	427	23	applies	applie	NOUN
taxlaw-6840	427	24	,	,	PUNCT
taxlaw-6840	427	25	taxing	tax	VERB
taxlaw-6840	427	26	companies	company	NOUN
taxlaw-6840	427	27	’	'	PUNCT
taxlaw-6840	427	28	foreign	foreign	ADJ
taxlaw-6840	427	29	income	income	NOUN
taxlaw-6840	427	30	when	when	SCONJ
taxlaw-6840	427	31	the	the	DET
taxlaw-6840	427	32	foreign	foreign	ADJ
taxlaw-6840	427	33	tax	tax	NOUN
taxlaw-6840	427	34	rate	rate	NOUN
taxlaw-6840	427	35	falls	fall	VERB
taxlaw-6840	427	36	below	below	ADP
taxlaw-6840	427	37	a	a	DET
taxlaw-6840	427	38	threshold	threshold	NOUN
taxlaw-6840	427	39	.	.	PUNCT
taxlaw-6840	428	1	a	a	DET
taxlaw-6840	428	2	second	second	ADJ
taxlaw-6840	428	3	add	add	VERB
taxlaw-6840	428	4	-	-	PUNCT
taxlaw-6840	428	5	on	on	ADP
taxlaw-6840	428	6	minimum	minimum	ADJ
taxlaw-6840	428	7	tax	tax	NOUN
taxlaw-6840	428	8	,	,	PUNCT
taxlaw-6840	428	9	the	the	DET
taxlaw-6840	428	10	beat	beat	NOUN
taxlaw-6840	428	11	(	(	PUNCT
taxlaw-6840	428	12	for	for	ADP
taxlaw-6840	428	13	base	base	NOUN
taxlaw-6840	428	14	erosion	erosion	NOUN
taxlaw-6840	428	15	anti	anti	ADJ
taxlaw-6840	428	16	-	-	ADJ
taxlaw-6840	428	17	abuse	abuse	ADJ
taxlaw-6840	428	18	tax	tax	NOUN
taxlaw-6840	428	19	)	)	PUNCT
taxlaw-6840	428	20	also	also	ADV
taxlaw-6840	428	21	applies	apply	VERB
taxlaw-6840	428	22	;	;	PUNCT
taxlaw-6840	428	23	together	together	ADV
taxlaw-6840	428	24	these	these	DET
taxlaw-6840	428	25	taxes	taxis	NOUN
taxlaw-6840	428	26	raise	raise	VERB
taxlaw-6840	428	27	about	about	ADP
taxlaw-6840	428	28	the	the	DET
taxlaw-6840	428	29	same	same	ADJ
taxlaw-6840	428	30	amount	amount	NOUN
taxlaw-6840	428	31	of	of	ADP
taxlaw-6840	428	32	revenue	revenue	NOUN
taxlaw-6840	428	33	that	that	PRON
taxlaw-6840	428	34	the	the	DET
taxlaw-6840	428	35	other	other	ADJ
taxlaw-6840	428	36	international	international	ADJ
taxlaw-6840	428	37	provisions	provision	NOUN
taxlaw-6840	428	38	lose	lose	VERB
taxlaw-6840	428	39	.	.	PUNCT
taxlaw-6840	429	1	table	table	NOUN
taxlaw-6840	429	2	3	3	NUM
taxlaw-6840	429	3	summarizes	summarize	NOUN
taxlaw-6840	429	4	the	the	DET
taxlaw-6840	429	5	key	key	ADJ
taxlaw-6840	429	6	tcja	tcja	ADJ
taxlaw-6840	429	7	provisions	provision	NOUN
taxlaw-6840	429	8	that	that	PRON
taxlaw-6840	429	9	affect	affect	VERB
taxlaw-6840	429	10	the	the	DET
taxlaw-6840	429	11	corporate	corporate	ADJ
taxlaw-6840	429	12	tax	tax	NOUN
taxlaw-6840	429	13	base	base	NOUN
taxlaw-6840	429	14	.	.	PUNCT
taxlaw-6840	430	1	table	table	NOUN
taxlaw-6840	430	2	3	3	NUM
taxlaw-6840	430	3	:	:	PUNCT
taxlaw-6840	431	1	key	key	ADJ
taxlaw-6840	431	2	tcja	tcja	ADJ
taxlaw-6840	431	3	provisions	provision	NOUN
taxlaw-6840	431	4	affecting	affect	VERB
taxlaw-6840	431	5	the	the	DET
taxlaw-6840	431	6	corporate	corporate	ADJ
taxlaw-6840	431	7	tax	tax	NOUN
taxlaw-6840	431	8	base69	base69	NOUN
taxlaw-6840	431	9	statutory	statutory	ADJ
taxlaw-6840	431	10	corporate	corporate	ADJ
taxlaw-6840	431	11	rate	rate	NOUN
taxlaw-6840	431	12	35	35	NUM
taxlaw-6840	431	13	21	21	NUM
taxlaw-6840	431	14	reduced	reduce	VERB
taxlaw-6840	431	15	incentive	incentive	NOUN
taxlaw-6840	431	16	to	to	PART
taxlaw-6840	431	17	shift	shift	VERB
taxlaw-6840	431	18	out	out	ADP
taxlaw-6840	431	19	of	of	ADP
taxlaw-6840	431	20	u.s	u.s	PROPN
taxlaw-6840	431	21	.	.	PROPN
taxlaw-6840	431	22	base	base	PROPN
taxlaw-6840	431	23	-1,349	-1,349	PROPN
taxlaw-6840	431	24	(	(	PUNCT
taxlaw-6840	431	25	net	net	NOUN
taxlaw-6840	431	26	:	:	PUNCT
taxlaw-6840	431	27	-654	-654	ADJ
taxlaw-6840	431	28	)	)	PUNCT
taxlaw-6840	431	29	tax	tax	NOUN
taxlaw-6840	431	30	treatment	treatment	NOUN
taxlaw-6840	431	31	of	of	ADP
taxlaw-6840	431	32	foreign	foreign	ADJ
taxlaw-6840	431	33	income	income	NOUN
taxlaw-6840	431	34	no	no	DET
taxlaw-6840	431	35	tax	tax	NOUN
taxlaw-6840	431	36	until	until	ADP
taxlaw-6840	431	37	repatriation	repatriation	NOUN
taxlaw-6840	431	38	,	,	PUNCT
taxlaw-6840	431	39	then	then	ADV
taxlaw-6840	431	40	35	35	NUM
taxlaw-6840	431	41	less	less	ADV
taxlaw-6840	431	42	foreign	foreign	ADJ
taxlaw-6840	431	43	tax	tax	NOUN
taxlaw-6840	431	44	credit70	credit70	NOUN
taxlaw-6840	431	45	not	not	PART
taxlaw-6840	431	46	taxable	taxable	ADJ
taxlaw-6840	431	47	unless	unless	SCONJ
taxlaw-6840	431	48	subject	subject	NOUN
taxlaw-6840	431	49	to	to	ADP
taxlaw-6840	431	50	minimum	minimum	ADJ
taxlaw-6840	431	51	tax	tax	NOUN
taxlaw-6840	431	52	increased	increase	VERB
taxlaw-6840	431	53	incentive	incentive	NOUN
taxlaw-6840	431	54	to	to	PART
taxlaw-6840	431	55	shift	shift	VERB
taxlaw-6840	431	56	out	out	ADP
taxlaw-6840	431	57	of	of	ADP
taxlaw-6840	431	58	u.s	u.s	PROPN
taxlaw-6840	431	59	.	.	PROPN
taxlaw-6840	431	60	base	base	PROPN
taxlaw-6840	431	61	-224	-224	PROPN
taxlaw-6840	431	62	global	global	ADJ
taxlaw-6840	431	63	minimum	minimum	ADJ
taxlaw-6840	431	64	tax	tax	NOUN
taxlaw-6840	431	65	n	n	CCONJ
taxlaw-6840	431	66	/	/	SYM
taxlaw-6840	431	67	a	a	DET
taxlaw-6840	431	68	0	0	NUM
taxlaw-6840	431	69	until	until	ADP
taxlaw-6840	431	70	threshold	threshold	NOUN
taxlaw-6840	431	71	,	,	PUNCT
taxlaw-6840	431	72	then	then	ADV
taxlaw-6840	431	73	10.5	10.5	NUM
taxlaw-6840	431	74	;	;	PUNCT
taxlaw-6840	431	75	up	up	ADP
taxlaw-6840	431	76	to	to	PART
taxlaw-6840	431	77	13.125	13.125	NUM
taxlaw-6840	431	78	if	if	SCONJ
taxlaw-6840	431	79	blended	blend	VERB
taxlaw-6840	431	80	with	with	ADP
taxlaw-6840	431	81	income	income	NOUN
taxlaw-6840	431	82	from	from	ADP
taxlaw-6840	431	83	higher	high	ADJ
taxlaw-6840	431	84	tax	tax	NOUN
taxlaw-6840	431	85	countries71	countries71	NOUN
taxlaw-6840	431	86	reduced	reduce	VERB
taxlaw-6840	431	87	incentive	incentive	NOUN
taxlaw-6840	431	88	to	to	PART
taxlaw-6840	431	89	shift	shift	VERB
taxlaw-6840	431	90	profits	profit	NOUN
taxlaw-6840	431	91	to	to	ADP
taxlaw-6840	431	92	havens	haven	NOUN
taxlaw-6840	431	93	;	;	PUNCT
taxlaw-6840	431	94	increased	increase	VERB
taxlaw-6840	431	95	incentive	incentive	NOUN
taxlaw-6840	431	96	to	to	PART
taxlaw-6840	431	97	earn	earn	VERB
taxlaw-6840	431	98	in	in	ADP
taxlaw-6840	431	99	other	other	ADJ
taxlaw-6840	431	100	countries	country	NOUN
taxlaw-6840	431	101	112	112	NUM
taxlaw-6840	431	102	foreign	foreign	ADJ
taxlaw-6840	431	103	-	-	PUNCT
taxlaw-6840	431	104	der	der	NOUN
taxlaw-6840	431	105	.	.	PUNCT
taxlaw-6840	432	1	intangible	intangible	ADJ
taxlaw-6840	432	2	income	income	NOUN
taxlaw-6840	432	3	deduction	deduction	NOUN
taxlaw-6840	432	4	(	(	PUNCT
taxlaw-6840	432	5	fdii	fdii	NOUN
taxlaw-6840	432	6	)	)	PUNCT
taxlaw-6840	432	7	n	n	CCONJ
taxlaw-6840	432	8	/	/	SYM
taxlaw-6840	432	9	a	a	DET
taxlaw-6840	432	10	tax	tax	NOUN
taxlaw-6840	432	11	preference	preference	NOUN
taxlaw-6840	432	12	for	for	ADP
taxlaw-6840	432	13	profits	profit	NOUN
taxlaw-6840	432	14	from	from	ADP
taxlaw-6840	432	15	export	export	NOUN
taxlaw-6840	432	16	sales	sale	NOUN
taxlaw-6840	432	17	above	above	ADP
taxlaw-6840	432	18	threshold	threshold	NOUN
taxlaw-6840	432	19	return	return	NOUN
taxlaw-6840	432	20	on	on	ADP
taxlaw-6840	432	21	assets	asset	NOUN
taxlaw-6840	432	22	likely	likely	ADJ
taxlaw-6840	432	23	to	to	PART
taxlaw-6840	432	24	have	have	VERB
taxlaw-6840	432	25	negligible	negligible	ADJ
taxlaw-6840	432	26	effect	effect	NOUN
taxlaw-6840	432	27	-64	-64	PUNCT
taxlaw-6840	432	28	base	base	NOUN
taxlaw-6840	432	29	erosion	erosion	NOUN
taxlaw-6840	432	30	and	and	CCONJ
taxlaw-6840	432	31	anti	anti	ADJ
taxlaw-6840	432	32	-	-	ADJ
taxlaw-6840	432	33	abuse	abuse	ADJ
taxlaw-6840	432	34	tax	tax	NOUN
taxlaw-6840	432	35	(	(	PUNCT
taxlaw-6840	432	36	beat	beat	NOUN
taxlaw-6840	432	37	)	)	PUNCT
taxlaw-6840	432	38	n	n	CCONJ
taxlaw-6840	432	39	/	/	SYM
taxlaw-6840	432	40	a	a	DET
taxlaw-6840	432	41	add	add	VERB
taxlaw-6840	432	42	-	-	PUNCT
taxlaw-6840	432	43	on	on	ADP
taxlaw-6840	432	44	minimum	minimum	ADJ
taxlaw-6840	432	45	tax	tax	NOUN
taxlaw-6840	432	46	when	when	SCONJ
taxlaw-6840	432	47	payments	payment	NOUN
taxlaw-6840	432	48	to	to	ADP
taxlaw-6840	432	49	foreign	foreign	ADJ
taxlaw-6840	432	50	related	relate	VERB
taxlaw-6840	432	51	parties	party	NOUN
taxlaw-6840	432	52	exceed	exceed	VERB
taxlaw-6840	432	53	threshold	threshold	NOUN
taxlaw-6840	432	54	reduced	reduce	VERB
taxlaw-6840	432	55	incentive	incentive	NOUN
taxlaw-6840	432	56	to	to	PART
taxlaw-6840	432	57	shift	shift	VERB
taxlaw-6840	432	58	income	income	NOUN
taxlaw-6840	432	59	out	out	ADP
taxlaw-6840	432	60	of	of	ADP
taxlaw-6840	432	61	u.s	u.s	PROPN
taxlaw-6840	432	62	.	.	PROPN
taxlaw-6840	432	63	base	base	PROPN
taxlaw-6840	432	64	150	150	NUM
taxlaw-6840	432	65	69	69	NUM
taxlaw-6840	432	66	note	note	NOUN
taxlaw-6840	432	67	:	:	PUNCT
taxlaw-6840	432	68	revenue	revenue	NOUN
taxlaw-6840	432	69	numbers	number	NOUN
taxlaw-6840	432	70	are	be	AUX
taxlaw-6840	432	71	from	from	ADP
taxlaw-6840	432	72	the	the	DET
taxlaw-6840	432	73	december	december	PROPN
taxlaw-6840	432	74	18	18	NUM
taxlaw-6840	432	75	,	,	PUNCT
taxlaw-6840	432	76	2017	2017	NUM
taxlaw-6840	432	77	tables	table	NOUN
taxlaw-6840	432	78	provided	provide	VERB
taxlaw-6840	432	79	by	by	ADP
taxlaw-6840	432	80	the	the	DET
taxlaw-6840	432	81	jct	jct	PROPN
taxlaw-6840	432	82	(	(	PUNCT
taxlaw-6840	432	83	jcx-67	jcx-67	NOUN
taxlaw-6840	432	84	-	-	ADJ
taxlaw-6840	432	85	17	17	NUM
taxlaw-6840	432	86	)	)	PUNCT
taxlaw-6840	432	87	.	.	PUNCT
taxlaw-6840	433	1	joint	joint	ADJ
taxlaw-6840	433	2	committee	committee	PROPN
taxlaw-6840	433	3	on	on	ADP
taxlaw-6840	433	4	taxation	taxation	NOUN
taxlaw-6840	433	5	,	,	PUNCT
taxlaw-6840	433	6	supra	supra	PROPN
taxlaw-6840	433	7	note	note	NOUN
taxlaw-6840	433	8	4	4	NUM
taxlaw-6840	433	9	.	.	SYM
taxlaw-6840	433	10	70	70	NUM
taxlaw-6840	433	11	lighter	light	ADJ
taxlaw-6840	433	12	rates	rate	NOUN
taxlaw-6840	433	13	may	may	AUX
taxlaw-6840	433	14	apply	apply	VERB
taxlaw-6840	433	15	,	,	PUNCT
taxlaw-6840	433	16	or	or	CCONJ
taxlaw-6840	433	17	be	be	AUX
taxlaw-6840	433	18	anticipated	anticipate	VERB
taxlaw-6840	433	19	,	,	PUNCT
taxlaw-6840	433	20	due	due	ADP
taxlaw-6840	433	21	to	to	ADP
taxlaw-6840	433	22	holidays	holiday	NOUN
taxlaw-6840	433	23	,	,	PUNCT
taxlaw-6840	433	24	anticipated	anticipate	VERB
taxlaw-6840	433	25	holidays	holiday	NOUN
taxlaw-6840	433	26	,	,	PUNCT
taxlaw-6840	433	27	or	or	CCONJ
taxlaw-6840	433	28	expectation	expectation	NOUN
taxlaw-6840	433	29	of	of	ADP
taxlaw-6840	433	30	future	future	ADJ
taxlaw-6840	433	31	favorable	favorable	ADJ
taxlaw-6840	433	32	treatment	treatment	NOUN
taxlaw-6840	433	33	upon	upon	SCONJ
taxlaw-6840	433	34	transition	transition	NOUN
taxlaw-6840	433	35	to	to	ADP
taxlaw-6840	433	36	a	a	DET
taxlaw-6840	433	37	new	new	ADJ
taxlaw-6840	433	38	tax	tax	NOUN
taxlaw-6840	433	39	system	system	NOUN
taxlaw-6840	433	40	.	.	PUNCT
taxlaw-6840	434	1	permanently	permanently	ADV
taxlaw-6840	434	2	reinvested	reinveste	VERB
taxlaw-6840	434	3	earnings	earning	NOUN
taxlaw-6840	434	4	are	be	AUX
taxlaw-6840	434	5	not	not	PART
taxlaw-6840	434	6	taxed	tax	VERB
taxlaw-6840	434	7	in	in	ADP
taxlaw-6840	434	8	the	the	DET
taxlaw-6840	434	9	united	united	PROPN
taxlaw-6840	434	10	states	states	PROPN
taxlaw-6840	434	11	,	,	PUNCT
taxlaw-6840	434	12	but	but	CCONJ
taxlaw-6840	434	13	might	might	AUX
taxlaw-6840	434	14	be	be	AUX
taxlaw-6840	434	15	expected	expect	VERB
taxlaw-6840	434	16	to	to	PART
taxlaw-6840	434	17	encounter	encounter	VERB
taxlaw-6840	434	18	deemed	deem	VERB
taxlaw-6840	434	19	repatriation	repatriation	NOUN
taxlaw-6840	434	20	tax	tax	NOUN
taxlaw-6840	434	21	upon	upon	SCONJ
taxlaw-6840	434	22	transition	transition	NOUN
taxlaw-6840	434	23	to	to	ADP
taxlaw-6840	434	24	a	a	DET
taxlaw-6840	434	25	territorial	territorial	ADJ
taxlaw-6840	434	26	system	system	NOUN
taxlaw-6840	434	27	.	.	PUNCT
taxlaw-6840	435	1	71	71	NUM
taxlaw-6840	435	2	these	these	DET
taxlaw-6840	435	3	rates	rate	NOUN
taxlaw-6840	435	4	are	be	AUX
taxlaw-6840	435	5	scheduled	schedule	VERB
taxlaw-6840	435	6	to	to	PART
taxlaw-6840	435	7	increase	increase	VERB
taxlaw-6840	435	8	after	after	ADP
taxlaw-6840	435	9	2025	2025	NUM
taxlaw-6840	435	10	to	to	ADP
taxlaw-6840	435	11	13.125	13.125	NUM
taxlaw-6840	435	12	and	and	CCONJ
taxlaw-6840	435	13	16.4	16.4	NUM
taxlaw-6840	435	14	%	%	NOUN
taxlaw-6840	435	15	.	.	PUNCT
taxlaw-6840	436	1	this	this	DET
taxlaw-6840	436	2	analysis	analysis	NOUN
taxlaw-6840	436	3	ignores	ignore	VERB
taxlaw-6840	436	4	interaction	interaction	NOUN
taxlaw-6840	436	5	effects	effect	NOUN
taxlaw-6840	436	6	between	between	ADP
taxlaw-6840	436	7	the	the	DET
taxlaw-6840	436	8	provisions	provision	NOUN
taxlaw-6840	436	9	.	.	PUNCT
taxlaw-6840	437	1	[	[	X
taxlaw-6840	437	2	vol	vol	NOUN
taxlaw-6840	437	3	.	.	PUNCT
taxlaw-6840	437	4	11:2	11:2	NUM
taxlaw-6840	437	5	columbia	columbia	PROPN
taxlaw-6840	437	6	journal	journal	PROPN
taxlaw-6840	437	7	of	of	ADP
taxlaw-6840	437	8	tax	tax	NOUN
taxlaw-6840	437	9	law	law	NOUN
taxlaw-6840	437	10	56	56	NUM
taxlaw-6840	437	11	table	table	NOUN
taxlaw-6840	437	12	3	3	NUM
taxlaw-6840	437	13	indicates	indicate	VERB
taxlaw-6840	437	14	clearly	clearly	ADV
taxlaw-6840	437	15	that	that	SCONJ
taxlaw-6840	437	16	the	the	DET
taxlaw-6840	437	17	net	net	ADJ
taxlaw-6840	437	18	effect	effect	NOUN
taxlaw-6840	437	19	of	of	ADP
taxlaw-6840	437	20	the	the	DET
taxlaw-6840	437	21	international	international	ADJ
taxlaw-6840	437	22	provisions	provision	NOUN
taxlaw-6840	437	23	is	be	AUX
taxlaw-6840	437	24	nearly	nearly	ADV
taxlaw-6840	437	25	a	a	DET
taxlaw-6840	437	26	wash	wash	NOUN
taxlaw-6840	437	27	(	(	PUNCT
taxlaw-6840	437	28	a	a	DET
taxlaw-6840	437	29	small	small	ADJ
taxlaw-6840	437	30	revenue	revenue	NOUN
taxlaw-6840	437	31	loss	loss	NOUN
taxlaw-6840	437	32	)	)	PUNCT
taxlaw-6840	437	33	whereas	whereas	SCONJ
taxlaw-6840	437	34	the	the	DET
taxlaw-6840	437	35	rate	rate	NOUN
taxlaw-6840	437	36	cut	cut	NOUN
taxlaw-6840	437	37	reduces	reduce	VERB
taxlaw-6840	437	38	revenue	revenue	NOUN
taxlaw-6840	437	39	substantially.72	substantially.72	NOUN
taxlaw-6840	437	40	as	as	ADP
taxlaw-6840	437	41	a	a	DET
taxlaw-6840	437	42	consequence	consequence	NOUN
taxlaw-6840	437	43	,	,	PUNCT
taxlaw-6840	437	44	the	the	DET
taxlaw-6840	437	45	international	international	ADJ
taxlaw-6840	437	46	provisions	provision	NOUN
taxlaw-6840	437	47	were	be	AUX
taxlaw-6840	437	48	a	a	DET
taxlaw-6840	437	49	disappointment	disappointment	NOUN
taxlaw-6840	437	50	to	to	ADP
taxlaw-6840	437	51	many	many	ADJ
taxlaw-6840	437	52	.	.	PUNCT
taxlaw-6840	438	1	from	from	ADP
taxlaw-6840	438	2	the	the	DET
taxlaw-6840	438	3	perspective	perspective	NOUN
taxlaw-6840	438	4	of	of	ADP
taxlaw-6840	438	5	the	the	DET
taxlaw-6840	438	6	multinational	multinational	ADJ
taxlaw-6840	438	7	business	business	NOUN
taxlaw-6840	438	8	community	community	NOUN
taxlaw-6840	438	9	,	,	PUNCT
taxlaw-6840	438	10	the	the	DET
taxlaw-6840	438	11	corporate	corporate	ADJ
taxlaw-6840	438	12	tax	tax	NOUN
taxlaw-6840	438	13	base	base	NOUN
taxlaw-6840	438	14	protections	protection	NOUN
taxlaw-6840	438	15	were	be	AUX
taxlaw-6840	438	16	more	more	ADV
taxlaw-6840	438	17	onerous	onerous	ADJ
taxlaw-6840	438	18	than	than	SCONJ
taxlaw-6840	438	19	expected	expect	VERB
taxlaw-6840	438	20	;	;	PUNCT
taxlaw-6840	438	21	they	they	PRON
taxlaw-6840	438	22	would	would	AUX
taxlaw-6840	438	23	have	have	AUX
taxlaw-6840	438	24	preferred	prefer	VERB
taxlaw-6840	438	25	a	a	DET
taxlaw-6840	438	26	purer	pure	ADJ
taxlaw-6840	438	27	territoriality	territoriality	NOUN
taxlaw-6840	438	28	.	.	PUNCT
taxlaw-6840	439	1	whereas	whereas	SCONJ
taxlaw-6840	439	2	from	from	ADP
taxlaw-6840	439	3	the	the	DET
taxlaw-6840	439	4	perspective	perspective	NOUN
taxlaw-6840	439	5	of	of	ADP
taxlaw-6840	439	6	those	those	PRON
taxlaw-6840	439	7	worried	worry	VERB
taxlaw-6840	439	8	about	about	ADP
taxlaw-6840	439	9	tax	tax	NOUN
taxlaw-6840	439	10	avoidance	avoidance	NOUN
taxlaw-6840	439	11	and	and	CCONJ
taxlaw-6840	439	12	corporate	corporate	ADJ
taxlaw-6840	439	13	tax	tax	NOUN
taxlaw-6840	439	14	base	base	NOUN
taxlaw-6840	439	15	erosion	erosion	NOUN
taxlaw-6840	439	16	,	,	PUNCT
taxlaw-6840	439	17	including	include	VERB
taxlaw-6840	439	18	this	this	DET
taxlaw-6840	439	19	author	author	NOUN
taxlaw-6840	439	20	,	,	PUNCT
taxlaw-6840	439	21	the	the	DET
taxlaw-6840	439	22	lack	lack	NOUN
taxlaw-6840	439	23	of	of	ADP
taxlaw-6840	439	24	any	any	DET
taxlaw-6840	439	25	revenue	revenue	NOUN
taxlaw-6840	439	26	gains	gain	NOUN
taxlaw-6840	439	27	from	from	ADP
taxlaw-6840	439	28	the	the	DET
taxlaw-6840	439	29	international	international	ADJ
taxlaw-6840	439	30	provisions	provision	NOUN
taxlaw-6840	439	31	was	be	AUX
taxlaw-6840	439	32	disappointing	disappointing	ADJ
taxlaw-6840	439	33	,	,	PUNCT
taxlaw-6840	439	34	particularly	particularly	ADV
taxlaw-6840	439	35	from	from	ADP
taxlaw-6840	439	36	a	a	DET
taxlaw-6840	439	37	starting	starting	NOUN
taxlaw-6840	439	38	point	point	NOUN
taxlaw-6840	439	39	where	where	SCONJ
taxlaw-6840	439	40	the	the	DET
taxlaw-6840	439	41	u.s	u.s	PROPN
taxlaw-6840	439	42	.	.	PROPN
taxlaw-6840	439	43	government	government	NOUN
taxlaw-6840	439	44	was	be	AUX
taxlaw-6840	439	45	losing	lose	VERB
taxlaw-6840	439	46	so	so	ADV
taxlaw-6840	439	47	much	much	ADJ
taxlaw-6840	439	48	revenue	revenue	NOUN
taxlaw-6840	439	49	due	due	ADP
taxlaw-6840	439	50	to	to	ADP
taxlaw-6840	439	51	profit	profit	NOUN
taxlaw-6840	439	52	shifting	shifting	NOUN
taxlaw-6840	439	53	.	.	PUNCT
taxlaw-6840	440	1	moreover	moreover	ADV
taxlaw-6840	440	2	,	,	PUNCT
taxlaw-6840	440	3	the	the	DET
taxlaw-6840	440	4	law	law	NOUN
taxlaw-6840	440	5	introduced	introduce	VERB
taxlaw-6840	440	6	troubling	troubling	ADJ
taxlaw-6840	440	7	new	new	ADJ
taxlaw-6840	440	8	incentives	incentive	NOUN
taxlaw-6840	440	9	to	to	ADP
taxlaw-6840	440	10	offshore	offshore	ADJ
taxlaw-6840	440	11	real	real	ADJ
taxlaw-6840	440	12	economic	economic	ADJ
taxlaw-6840	440	13	activity	activity	NOUN
taxlaw-6840	440	14	(	(	PUNCT
taxlaw-6840	440	15	such	such	ADJ
taxlaw-6840	440	16	as	as	ADP
taxlaw-6840	440	17	investment	investment	NOUN
taxlaw-6840	440	18	and	and	CCONJ
taxlaw-6840	440	19	jobs	job	NOUN
taxlaw-6840	440	20	)	)	PUNCT
taxlaw-6840	440	21	.	.	PUNCT
taxlaw-6840	441	1	for	for	ADP
taxlaw-6840	441	2	instance	instance	NOUN
taxlaw-6840	441	3	,	,	PUNCT
taxlaw-6840	441	4	for	for	ADP
taxlaw-6840	441	5	the	the	DET
taxlaw-6840	441	6	gilti	gilti	NOUN
taxlaw-6840	441	7	,	,	PUNCT
taxlaw-6840	441	8	the	the	DET
taxlaw-6840	441	9	first	first	ADJ
taxlaw-6840	441	10	10	10	NUM
taxlaw-6840	441	11	%	%	NOUN
taxlaw-6840	441	12	return	return	NOUN
taxlaw-6840	441	13	on	on	ADP
taxlaw-6840	441	14	assets	asset	NOUN
taxlaw-6840	441	15	in	in	ADP
taxlaw-6840	441	16	exempt	exempt	ADJ
taxlaw-6840	441	17	from	from	ADP
taxlaw-6840	441	18	the	the	DET
taxlaw-6840	441	19	minimum	minimum	ADJ
taxlaw-6840	441	20	tax	tax	NOUN
taxlaw-6840	441	21	.	.	PUNCT
taxlaw-6840	442	1	this	this	PRON
taxlaw-6840	442	2	means	mean	VERB
taxlaw-6840	442	3	that	that	SCONJ
taxlaw-6840	442	4	additional	additional	ADJ
taxlaw-6840	442	5	physical	physical	ADJ
taxlaw-6840	442	6	investments	investment	NOUN
taxlaw-6840	442	7	of	of	ADP
taxlaw-6840	442	8	plant	plant	NOUN
taxlaw-6840	442	9	and	and	CCONJ
taxlaw-6840	442	10	equipment	equipment	NOUN
taxlaw-6840	442	11	in	in	ADP
taxlaw-6840	442	12	low	low	ADJ
taxlaw-6840	442	13	-	-	PUNCT
taxlaw-6840	442	14	tax	tax	NOUN
taxlaw-6840	442	15	countries	country	NOUN
taxlaw-6840	442	16	reduces	reduce	VERB
taxlaw-6840	442	17	the	the	DET
taxlaw-6840	442	18	bite	bite	NOUN
taxlaw-6840	442	19	of	of	ADP
taxlaw-6840	442	20	the	the	DET
taxlaw-6840	442	21	gilti	gilti	NOUN
taxlaw-6840	442	22	tax	tax	NOUN
taxlaw-6840	442	23	,	,	PUNCT
taxlaw-6840	442	24	providing	provide	VERB
taxlaw-6840	442	25	a	a	DET
taxlaw-6840	442	26	direct	direct	ADJ
taxlaw-6840	442	27	incentive	incentive	NOUN
taxlaw-6840	442	28	for	for	ADP
taxlaw-6840	442	29	offshoring	offshore	VERB
taxlaw-6840	442	30	real	real	ADJ
taxlaw-6840	442	31	economic	economic	ADJ
taxlaw-6840	442	32	activity.73	activity.73	NOUN
taxlaw-6840	442	33	in	in	ADP
taxlaw-6840	442	34	addition	addition	NOUN
taxlaw-6840	442	35	,	,	PUNCT
taxlaw-6840	442	36	tcja	tcja	PROPN
taxlaw-6840	442	37	introduced	introduce	VERB
taxlaw-6840	442	38	a	a	DET
taxlaw-6840	442	39	new	new	ADJ
taxlaw-6840	442	40	export	export	NOUN
taxlaw-6840	442	41	incentive	incentive	NOUN
taxlaw-6840	442	42	,	,	PUNCT
taxlaw-6840	442	43	the	the	DET
taxlaw-6840	442	44	fdii	fdii	NOUN
taxlaw-6840	442	45	,	,	PUNCT
taxlaw-6840	442	46	that	that	PRON
taxlaw-6840	442	47	also	also	ADV
taxlaw-6840	442	48	encourages	encourage	VERB
taxlaw-6840	442	49	the	the	DET
taxlaw-6840	442	50	offshoring	offshoring	NOUN
taxlaw-6840	442	51	of	of	ADP
taxlaw-6840	442	52	real	real	ADJ
taxlaw-6840	442	53	investment.74	investment.74	NOUN
taxlaw-6840	442	54	the	the	DET
taxlaw-6840	442	55	fdii	fdii	NOUN
taxlaw-6840	442	56	provides	provide	VERB
taxlaw-6840	442	57	a	a	DET
taxlaw-6840	442	58	tax	tax	NOUN
taxlaw-6840	442	59	break	break	NOUN
taxlaw-6840	442	60	for	for	ADP
taxlaw-6840	442	61	profits	profit	NOUN
taxlaw-6840	442	62	from	from	ADP
taxlaw-6840	442	63	u.s	u.s	PROPN
taxlaw-6840	442	64	.	.	PROPN
taxlaw-6840	442	65	export	export	NOUN
taxlaw-6840	442	66	sales	sale	NOUN
taxlaw-6840	442	67	.	.	PUNCT
taxlaw-6840	443	1	but	but	CCONJ
taxlaw-6840	443	2	,	,	PUNCT
taxlaw-6840	443	3	since	since	SCONJ
taxlaw-6840	443	4	the	the	DET
taxlaw-6840	443	5	tax	tax	NOUN
taxlaw-6840	443	6	preference	preference	NOUN
taxlaw-6840	443	7	is	be	AUX
taxlaw-6840	443	8	only	only	ADV
taxlaw-6840	443	9	given	give	VERB
taxlaw-6840	443	10	for	for	ADP
taxlaw-6840	443	11	export	export	NOUN
taxlaw-6840	443	12	income	income	NOUN
taxlaw-6840	443	13	above	above	ADP
taxlaw-6840	443	14	a	a	DET
taxlaw-6840	443	15	certain	certain	ADJ
taxlaw-6840	443	16	return	return	NOUN
taxlaw-6840	443	17	on	on	ADP
taxlaw-6840	443	18	assets	asset	NOUN
taxlaw-6840	443	19	,	,	PUNCT
taxlaw-6840	443	20	the	the	DET
taxlaw-6840	443	21	more	more	ADJ
taxlaw-6840	443	22	u.s	u.s	PROPN
taxlaw-6840	443	23	.	.	PROPN
taxlaw-6840	443	24	assets	asset	NOUN
taxlaw-6840	443	25	(	(	PUNCT
taxlaw-6840	443	26	all	all	PRON
taxlaw-6840	443	27	else	else	ADV
taxlaw-6840	443	28	equal	equal	ADJ
taxlaw-6840	443	29	)	)	PUNCT
taxlaw-6840	443	30	,	,	PUNCT
taxlaw-6840	443	31	the	the	PRON
taxlaw-6840	443	32	less	less	ADV
taxlaw-6840	443	33	likely	likely	ADJ
taxlaw-6840	443	34	the	the	DET
taxlaw-6840	443	35	company	company	NOUN
taxlaw-6840	443	36	will	will	AUX
taxlaw-6840	443	37	qualify	qualify	VERB
taxlaw-6840	443	38	for	for	ADP
taxlaw-6840	443	39	the	the	DET
taxlaw-6840	443	40	break	break	NOUN
taxlaw-6840	443	41	.	.	PUNCT
taxlaw-6840	444	1	thus	thus	ADV
taxlaw-6840	444	2	,	,	PUNCT
taxlaw-6840	444	3	this	this	DET
taxlaw-6840	444	4	provision	provision	NOUN
taxlaw-6840	444	5	also	also	ADV
taxlaw-6840	444	6	rewards	reward	VERB
taxlaw-6840	444	7	the	the	DET
taxlaw-6840	444	8	offshoring	offshoring	NOUN
taxlaw-6840	444	9	of	of	ADP
taxlaw-6840	444	10	u.s	u.s	PROPN
taxlaw-6840	444	11	.	.	PROPN
taxlaw-6840	444	12	assets	asset	NOUN
taxlaw-6840	444	13	.	.	PUNCT
taxlaw-6840	445	1	comparing	compare	VERB
taxlaw-6840	445	2	tax	tax	NOUN
taxlaw-6840	445	3	treatment	treatment	NOUN
taxlaw-6840	445	4	under	under	ADP
taxlaw-6840	445	5	gilti	gilti	NOUN
taxlaw-6840	445	6	and	and	CCONJ
taxlaw-6840	445	7	fdii	fdii	NOUN
taxlaw-6840	445	8	,	,	PUNCT
taxlaw-6840	445	9	holding	hold	VERB
taxlaw-6840	445	10	other	other	ADJ
taxlaw-6840	445	11	factors	factor	NOUN
taxlaw-6840	445	12	constant	constant	ADJ
taxlaw-6840	445	13	,	,	PUNCT
taxlaw-6840	445	14	it	it	PRON
taxlaw-6840	445	15	is	be	AUX
taxlaw-6840	445	16	typically	typically	ADV
taxlaw-6840	445	17	preferable	preferable	ADJ
taxlaw-6840	445	18	for	for	SCONJ
taxlaw-6840	445	19	a	a	DET
taxlaw-6840	445	20	company	company	NOUN
taxlaw-6840	445	21	to	to	PART
taxlaw-6840	445	22	serve	serve	VERB
taxlaw-6840	445	23	the	the	DET
taxlaw-6840	445	24	u.s	u.s	PROPN
taxlaw-6840	445	25	.	.	PROPN
taxlaw-6840	445	26	market	market	NOUN
taxlaw-6840	445	27	from	from	ADP
taxlaw-6840	445	28	a	a	DET
taxlaw-6840	445	29	tax	tax	NOUN
taxlaw-6840	445	30	haven	haven	NOUN
taxlaw-6840	445	31	,	,	PUNCT
taxlaw-6840	445	32	since	since	SCONJ
taxlaw-6840	445	33	both	both	CCONJ
taxlaw-6840	445	34	foreign	foreign	ADJ
taxlaw-6840	445	35	and	and	CCONJ
taxlaw-6840	445	36	u.s	u.s	PROPN
taxlaw-6840	445	37	.	.	PROPN
taxlaw-6840	445	38	income	income	NOUN
taxlaw-6840	445	39	receive	receive	VERB
taxlaw-6840	445	40	a	a	DET
taxlaw-6840	445	41	tax	tax	NOUN
taxlaw-6840	445	42	preference	preference	NOUN
taxlaw-6840	445	43	.	.	PUNCT
taxlaw-6840	446	1	further	far	ADV
taxlaw-6840	446	2	,	,	PUNCT
taxlaw-6840	446	3	increased	increase	VERB
taxlaw-6840	446	4	physical	physical	ADJ
taxlaw-6840	446	5	assets	asset	NOUN
taxlaw-6840	446	6	increase	increase	VERB
taxlaw-6840	446	7	the	the	DET
taxlaw-6840	446	8	amount	amount	NOUN
taxlaw-6840	446	9	of	of	ADP
taxlaw-6840	446	10	tax	tax	NOUN
taxlaw-6840	446	11	-	-	PUNCT
taxlaw-6840	446	12	free	free	ADJ
taxlaw-6840	446	13	income	income	NOUN
taxlaw-6840	446	14	abroad	abroad	ADV
taxlaw-6840	446	15	,	,	PUNCT
taxlaw-6840	446	16	but	but	CCONJ
taxlaw-6840	446	17	have	have	VERB
taxlaw-6840	446	18	the	the	DET
taxlaw-6840	446	19	opposite	opposite	ADJ
taxlaw-6840	446	20	consequence	consequence	NOUN
taxlaw-6840	446	21	at	at	ADP
taxlaw-6840	446	22	home	home	NOUN
taxlaw-6840	446	23	.	.	PUNCT
taxlaw-6840	447	1	indeed	indeed	ADV
taxlaw-6840	447	2	,	,	PUNCT
taxlaw-6840	447	3	both	both	CCONJ
taxlaw-6840	447	4	gilti	gilti	NOUN
taxlaw-6840	447	5	and	and	CCONJ
taxlaw-6840	447	6	fdii	fdii	NOUN
taxlaw-6840	447	7	directly	directly	ADV
taxlaw-6840	447	8	encourage	encourage	VERB
taxlaw-6840	447	9	the	the	DET
taxlaw-6840	447	10	offshoring	offshoring	NOUN
taxlaw-6840	447	11	of	of	ADP
taxlaw-6840	447	12	plant	plant	NOUN
taxlaw-6840	447	13	and	and	CCONJ
taxlaw-6840	447	14	equipment	equipment	NOUN
taxlaw-6840	447	15	;	;	PUNCT
taxlaw-6840	447	16	this	this	PRON
taxlaw-6840	447	17	is	be	AUX
taxlaw-6840	447	18	a	a	DET
taxlaw-6840	447	19	new	new	ADJ
taxlaw-6840	447	20	feature	feature	NOUN
taxlaw-6840	447	21	of	of	ADP
taxlaw-6840	447	22	tax	tax	NOUN
taxlaw-6840	447	23	law	law	NOUN
taxlaw-6840	447	24	and	and	CCONJ
taxlaw-6840	447	25	a	a	DET
taxlaw-6840	447	26	perverse	perverse	ADJ
taxlaw-6840	447	27	consequence	consequence	NOUN
taxlaw-6840	447	28	of	of	ADP
taxlaw-6840	447	29	the	the	DET
taxlaw-6840	447	30	tcja	tcja	NOUN
taxlaw-6840	447	31	.	.	PUNCT
taxlaw-6840	448	1	beyer	beyer	PROPN
taxlaw-6840	448	2	et	et	PROPN
taxlaw-6840	448	3	al	al	PROPN
taxlaw-6840	448	4	.	.	PROPN
taxlaw-6840	448	5	provide	provide	VERB
taxlaw-6840	448	6	early	early	ADJ
taxlaw-6840	448	7	evidence	evidence	NOUN
taxlaw-6840	448	8	of	of	ADP
taxlaw-6840	448	9	increased	increase	VERB
taxlaw-6840	448	10	foreign	foreign	ADJ
taxlaw-6840	448	11	investment	investment	NOUN
taxlaw-6840	448	12	in	in	ADP
taxlaw-6840	448	13	the	the	DET
taxlaw-6840	448	14	wake	wake	NOUN
taxlaw-6840	448	15	of	of	ADP
taxlaw-6840	448	16	tcja	tcja	NOUN
taxlaw-6840	448	17	that	that	PRON
taxlaw-6840	448	18	is	be	AUX
taxlaw-6840	448	19	consistent	consistent	ADJ
taxlaw-6840	448	20	with	with	ADP
taxlaw-6840	448	21	these	these	DET
taxlaw-6840	448	22	offshoring	offshore	VERB
taxlaw-6840	448	23	incentives.75	incentives.75	ADV
taxlaw-6840	448	24	under	under	ADP
taxlaw-6840	448	25	both	both	CCONJ
taxlaw-6840	448	26	current	current	ADJ
taxlaw-6840	448	27	and	and	CCONJ
taxlaw-6840	448	28	prior	prior	ADJ
taxlaw-6840	448	29	law	law	NOUN
taxlaw-6840	448	30	,	,	PUNCT
taxlaw-6840	448	31	there	there	PRON
taxlaw-6840	448	32	are	be	VERB
taxlaw-6840	448	33	tax	tax	NOUN
taxlaw-6840	448	34	incentives	incentive	NOUN
taxlaw-6840	448	35	for	for	ADP
taxlaw-6840	448	36	shifting	shift	VERB
taxlaw-6840	448	37	paper	paper	NOUN
taxlaw-6840	448	38	profits	profit	NOUN
taxlaw-6840	448	39	(	(	PUNCT
taxlaw-6840	448	40	distinguish	distinguish	VERB
taxlaw-6840	448	41	plant	plant	NOUN
taxlaw-6840	448	42	and	and	CCONJ
taxlaw-6840	448	43	equipment	equipment	NOUN
taxlaw-6840	448	44	)	)	PUNCT
taxlaw-6840	448	45	.	.	PUNCT
taxlaw-6840	449	1	under	under	ADP
taxlaw-6840	449	2	prior	prior	ADJ
taxlaw-6840	449	3	law	law	NOUN
taxlaw-6840	449	4	,	,	PUNCT
taxlaw-6840	449	5	profits	profit	NOUN
taxlaw-6840	449	6	earned	earn	VERB
taxlaw-6840	449	7	in	in	ADP
taxlaw-6840	449	8	tax	tax	NOUN
taxlaw-6840	449	9	havens	haven	NOUN
taxlaw-6840	449	10	were	be	AUX
taxlaw-6840	449	11	not	not	PART
taxlaw-6840	449	12	taxed	tax	VERB
taxlaw-6840	449	13	by	by	ADP
taxlaw-6840	449	14	the	the	DET
taxlaw-6840	449	15	united	united	PROPN
taxlaw-6840	449	16	states	states	PROPN
taxlaw-6840	449	17	until	until	ADP
taxlaw-6840	449	18	repatriation	repatriation	NOUN
taxlaw-6840	449	19	,	,	PUNCT
taxlaw-6840	449	20	growing	grow	VERB
taxlaw-6840	449	21	tax	tax	NOUN
taxlaw-6840	449	22	-	-	PUNCT
taxlaw-6840	449	23	free	free	ADJ
taxlaw-6840	449	24	in	in	ADP
taxlaw-6840	449	25	the	the	DET
taxlaw-6840	449	26	meantime	meantime	NOUN
taxlaw-6840	449	27	;	;	PUNCT
taxlaw-6840	449	28	such	such	ADJ
taxlaw-6840	449	29	profits	profit	NOUN
taxlaw-6840	449	30	often	often	ADV
taxlaw-6840	449	31	qualified	qualified	ADJ
taxlaw-6840	449	32	for	for	ADP
taxlaw-6840	449	33	favorable	favorable	ADJ
taxlaw-6840	449	34	tax	tax	NOUN
taxlaw-6840	449	35	treatment	treatment	NOUN
taxlaw-6840	449	36	upon	upon	SCONJ
taxlaw-6840	449	37	repatriation	repatriation	NOUN
taxlaw-6840	449	38	(	(	PUNCT
taxlaw-6840	449	39	due	due	ADP
taxlaw-6840	449	40	to	to	ADP
taxlaw-6840	449	41	the	the	DET
taxlaw-6840	449	42	2005	2005	NUM
taxlaw-6840	449	43	holiday	holiday	NOUN
taxlaw-6840	449	44	or	or	CCONJ
taxlaw-6840	449	45	the	the	DET
taxlaw-6840	449	46	lighter	light	ADJ
taxlaw-6840	449	47	repatriation	repatriation	NOUN
taxlaw-6840	449	48	tax	tax	NOUN
taxlaw-6840	449	49	under	under	ADP
taxlaw-6840	449	50	the	the	DET
taxlaw-6840	449	51	tcja	tcja	NOUN
taxlaw-6840	449	52	)	)	PUNCT
taxlaw-6840	449	53	.	.	PUNCT
taxlaw-6840	450	1	under	under	ADP
taxlaw-6840	450	2	the	the	DET
taxlaw-6840	450	3	new	new	ADJ
taxlaw-6840	450	4	law	law	NOUN
taxlaw-6840	450	5	,	,	PUNCT
taxlaw-6840	450	6	the	the	DET
taxlaw-6840	450	7	incentive	incentive	NOUN
taxlaw-6840	450	8	for	for	ADP
taxlaw-6840	450	9	profit	profit	NOUN
taxlaw-6840	450	10	shifting	shift	VERB
taxlaw-6840	450	11	has	have	AUX
taxlaw-6840	450	12	increased	increase	VERB
taxlaw-6840	450	13	for	for	ADP
taxlaw-6840	450	14	some	some	DET
taxlaw-6840	450	15	companies	company	NOUN
taxlaw-6840	450	16	and	and	CCONJ
taxlaw-6840	450	17	circumstances	circumstance	NOUN
taxlaw-6840	450	18	,	,	PUNCT
taxlaw-6840	450	19	and	and	CCONJ
taxlaw-6840	450	20	decreased	decrease	VERB
taxlaw-6840	450	21	for	for	ADP
taxlaw-6840	450	22	other	other	ADJ
taxlaw-6840	450	23	companies	company	NOUN
taxlaw-6840	450	24	and	and	CCONJ
taxlaw-6840	450	25	circumstances	circumstance	NOUN
taxlaw-6840	450	26	.	.	PUNCT
taxlaw-6840	451	1	as	as	ADP
taxlaw-6840	451	2	table	table	NOUN
taxlaw-6840	451	3	3	3	NUM
taxlaw-6840	451	4	summarizes	summarize	NOUN
taxlaw-6840	451	5	,	,	PUNCT
taxlaw-6840	451	6	the	the	DET
taxlaw-6840	451	7	net	net	ADJ
taxlaw-6840	451	8	budget	budget	NOUN
taxlaw-6840	451	9	effect	effect	NOUN
taxlaw-6840	451	10	of	of	ADP
taxlaw-6840	451	11	the	the	DET
taxlaw-6840	451	12	international	international	ADJ
taxlaw-6840	451	13	provisions	provision	NOUN
taxlaw-6840	451	14	implies	imply	VERB
taxlaw-6840	451	15	that	that	SCONJ
taxlaw-6840	451	16	little	little	ADJ
taxlaw-6840	451	17	progress	progress	NOUN
taxlaw-6840	451	18	has	have	AUX
taxlaw-6840	451	19	been	be	AUX
taxlaw-6840	451	20	made	make	VERB
taxlaw-6840	451	21	at	at	ADP
taxlaw-6840	451	22	reducing	reduce	VERB
taxlaw-6840	451	23	the	the	DET
taxlaw-6840	451	24	revenue	revenue	NOUN
taxlaw-6840	451	25	costs	cost	NOUN
taxlaw-6840	451	26	of	of	ADP
taxlaw-6840	451	27	profit	profit	NOUN
taxlaw-6840	451	28	shifting	shifting	NOUN
taxlaw-6840	451	29	;	;	PUNCT
taxlaw-6840	451	30	some	some	DET
taxlaw-6840	451	31	provisions	provision	NOUN
taxlaw-6840	451	32	worsen	worsen	VERB
taxlaw-6840	451	33	the	the	DET
taxlaw-6840	451	34	problem	problem	NOUN
taxlaw-6840	451	35	,	,	PUNCT
taxlaw-6840	451	36	whereas	whereas	SCONJ
taxlaw-6840	451	37	others	other	NOUN
taxlaw-6840	451	38	72	72	NUM
taxlaw-6840	451	39	horst	horst	NOUN
taxlaw-6840	451	40	(	(	PUNCT
taxlaw-6840	451	41	2019	2019	NUM
taxlaw-6840	451	42	)	)	PUNCT
taxlaw-6840	451	43	reports	report	VERB
taxlaw-6840	451	44	an	an	DET
taxlaw-6840	451	45	admittedly	admittedly	ADV
taxlaw-6840	451	46	preliminary	preliminary	ADJ
taxlaw-6840	451	47	analysis	analysis	NOUN
taxlaw-6840	451	48	of	of	ADP
taxlaw-6840	451	49	the	the	DET
taxlaw-6840	451	50	revenue	revenue	NOUN
taxlaw-6840	451	51	effects	effect	NOUN
taxlaw-6840	451	52	of	of	ADP
taxlaw-6840	451	53	tcja	tcja	PROPN
taxlaw-6840	451	54	’s	’s	PART
taxlaw-6840	451	55	international	international	ADJ
taxlaw-6840	451	56	provisions	provision	NOUN
taxlaw-6840	451	57	,	,	PUNCT
taxlaw-6840	451	58	concluding	conclude	VERB
taxlaw-6840	451	59	that	that	SCONJ
taxlaw-6840	451	60	their	their	PRON
taxlaw-6840	451	61	revenue	revenue	NOUN
taxlaw-6840	451	62	impact	impact	NOUN
taxlaw-6840	451	63	will	will	AUX
taxlaw-6840	451	64	be	be	AUX
taxlaw-6840	451	65	disappointing	disappointing	ADJ
taxlaw-6840	451	66	relative	relative	ADJ
taxlaw-6840	451	67	to	to	ADP
taxlaw-6840	451	68	jct	jct	PROPN
taxlaw-6840	451	69	estimates	estimate	NOUN
taxlaw-6840	451	70	.	.	PUNCT
taxlaw-6840	452	1	thomas	thomas	PROPN
taxlaw-6840	452	2	horst	horst	PROPN
taxlaw-6840	452	3	,	,	PUNCT
taxlaw-6840	452	4	preliminary	preliminary	ADJ
taxlaw-6840	452	5	effects	effect	NOUN
taxlaw-6840	452	6	of	of	ADP
taxlaw-6840	452	7	the	the	DET
taxlaw-6840	452	8	likely	likely	ADJ
taxlaw-6840	452	9	actual	actual	ADJ
taxlaw-6840	452	10	revenue	revenue	NOUN
taxlaw-6840	452	11	effects	effect	NOUN
taxlaw-6840	452	12	of	of	ADP
taxlaw-6840	452	13	the	the	DET
taxlaw-6840	452	14	tcja	tcja	NOUN
taxlaw-6840	452	15	’s	’s	PART
taxlaw-6840	452	16	provisions	provision	NOUN
taxlaw-6840	452	17	,	,	PUNCT
taxlaw-6840	452	18	tax	tax	NOUN
taxlaw-6840	452	19	notes	note	NOUN
taxlaw-6840	452	20	int’l	int’l	NOUN
taxlaw-6840	452	21	1153	1153	NUM
taxlaw-6840	452	22	(	(	PUNCT
taxlaw-6840	452	23	september	september	PROPN
taxlaw-6840	452	24	16	16	NUM
taxlaw-6840	452	25	,	,	PUNCT
taxlaw-6840	452	26	2019	2019	NUM
taxlaw-6840	452	27	)	)	PUNCT
taxlaw-6840	452	28	.	.	PUNCT
taxlaw-6840	453	1	73	73	NUM
taxlaw-6840	453	2	from	from	ADP
taxlaw-6840	453	3	a	a	DET
taxlaw-6840	453	4	company	company	NOUN
taxlaw-6840	453	5	perspective	perspective	NOUN
taxlaw-6840	453	6	,	,	PUNCT
taxlaw-6840	453	7	the	the	DET
taxlaw-6840	453	8	strength	strength	NOUN
taxlaw-6840	453	9	of	of	ADP
taxlaw-6840	453	10	this	this	DET
taxlaw-6840	453	11	incentive	incentive	NOUN
taxlaw-6840	453	12	depends	depend	VERB
taxlaw-6840	453	13	on	on	ADP
taxlaw-6840	453	14	the	the	DET
taxlaw-6840	453	15	assumed	assume	VERB
taxlaw-6840	453	16	rate	rate	NOUN
taxlaw-6840	453	17	of	of	ADP
taxlaw-6840	453	18	return	return	NOUN
taxlaw-6840	453	19	,	,	PUNCT
taxlaw-6840	453	20	the	the	DET
taxlaw-6840	453	21	tax	tax	NOUN
taxlaw-6840	453	22	treatment	treatment	NOUN
taxlaw-6840	453	23	of	of	ADP
taxlaw-6840	453	24	investment	investment	NOUN
taxlaw-6840	453	25	abroad	abroad	ADV
taxlaw-6840	453	26	,	,	PUNCT
taxlaw-6840	453	27	and	and	CCONJ
taxlaw-6840	453	28	the	the	DET
taxlaw-6840	453	29	foreign	foreign	ADJ
taxlaw-6840	453	30	tax	tax	NOUN
taxlaw-6840	453	31	rate	rate	NOUN
taxlaw-6840	453	32	.	.	PUNCT
taxlaw-6840	454	1	whether	whether	SCONJ
taxlaw-6840	454	2	offshoring	offshore	VERB
taxlaw-6840	454	3	makes	make	VERB
taxlaw-6840	454	4	sense	sense	NOUN
taxlaw-6840	454	5	for	for	ADP
taxlaw-6840	454	6	particular	particular	ADJ
taxlaw-6840	454	7	investments	investment	NOUN
taxlaw-6840	454	8	depends	depend	VERB
taxlaw-6840	454	9	on	on	ADP
taxlaw-6840	454	10	the	the	DET
taxlaw-6840	454	11	interplay	interplay	NOUN
taxlaw-6840	454	12	of	of	ADP
taxlaw-6840	454	13	these	these	DET
taxlaw-6840	454	14	factors	factor	NOUN
taxlaw-6840	454	15	.	.	PUNCT
taxlaw-6840	455	1	74	74	NUM
taxlaw-6840	455	2	many	many	ADJ
taxlaw-6840	455	3	believe	believe	VERB
taxlaw-6840	455	4	that	that	SCONJ
taxlaw-6840	455	5	this	this	DET
taxlaw-6840	455	6	fdii	fdii	NOUN
taxlaw-6840	455	7	provision	provision	NOUN
taxlaw-6840	455	8	may	may	AUX
taxlaw-6840	455	9	not	not	PART
taxlaw-6840	455	10	be	be	AUX
taxlaw-6840	455	11	compatible	compatible	ADJ
taxlaw-6840	455	12	with	with	ADP
taxlaw-6840	455	13	wto	wto	PROPN
taxlaw-6840	455	14	obligations	obligation	NOUN
taxlaw-6840	455	15	due	due	ADP
taxlaw-6840	455	16	to	to	ADP
taxlaw-6840	455	17	the	the	DET
taxlaw-6840	455	18	preference	preference	NOUN
taxlaw-6840	455	19	for	for	ADP
taxlaw-6840	455	20	export	export	NOUN
taxlaw-6840	455	21	income	income	NOUN
taxlaw-6840	455	22	,	,	PUNCT
taxlaw-6840	455	23	although	although	SCONJ
taxlaw-6840	455	24	there	there	PRON
taxlaw-6840	455	25	is	be	VERB
taxlaw-6840	455	26	some	some	DET
taxlaw-6840	455	27	ambiguity	ambiguity	NOUN
taxlaw-6840	455	28	regarding	regard	VERB
taxlaw-6840	455	29	that	that	DET
taxlaw-6840	455	30	issue	issue	NOUN
taxlaw-6840	455	31	,	,	PUNCT
taxlaw-6840	455	32	as	as	SCONJ
taxlaw-6840	455	33	discussed	discuss	VERB
taxlaw-6840	455	34	in	in	ADP
taxlaw-6840	455	35	sanchirico	sanchirico	NOUN
taxlaw-6840	455	36	(	(	PUNCT
taxlaw-6840	455	37	2018	2018	NUM
taxlaw-6840	455	38	)	)	PUNCT
taxlaw-6840	455	39	.	.	PUNCT
taxlaw-6840	456	1	however	however	ADV
taxlaw-6840	456	2	,	,	PUNCT
taxlaw-6840	456	3	the	the	DET
taxlaw-6840	456	4	fdii	fdii	NOUN
taxlaw-6840	456	5	is	be	AUX
taxlaw-6840	456	6	unlikely	unlikely	ADJ
taxlaw-6840	456	7	to	to	PART
taxlaw-6840	456	8	be	be	AUX
taxlaw-6840	456	9	an	an	DET
taxlaw-6840	456	10	effective	effective	ADJ
taxlaw-6840	456	11	way	way	NOUN
taxlaw-6840	456	12	to	to	PART
taxlaw-6840	456	13	encourage	encourage	VERB
taxlaw-6840	456	14	us	we	PRON
taxlaw-6840	456	15	intellectual	intellectual	ADJ
taxlaw-6840	456	16	property	property	NOUN
taxlaw-6840	456	17	activity	activity	NOUN
taxlaw-6840	456	18	or	or	CCONJ
taxlaw-6840	456	19	to	to	PART
taxlaw-6840	456	20	buttress	buttress	VERB
taxlaw-6840	456	21	the	the	DET
taxlaw-6840	456	22	tax	tax	NOUN
taxlaw-6840	456	23	base	base	NOUN
taxlaw-6840	456	24	,	,	PUNCT
taxlaw-6840	456	25	and	and	CCONJ
taxlaw-6840	456	26	its	its	PRON
taxlaw-6840	456	27	ineffectiveness	ineffectiveness	NOUN
taxlaw-6840	456	28	may	may	AUX
taxlaw-6840	456	29	obviate	obviate	VERB
taxlaw-6840	456	30	the	the	DET
taxlaw-6840	456	31	urgency	urgency	NOUN
taxlaw-6840	456	32	of	of	ADP
taxlaw-6840	456	33	a	a	DET
taxlaw-6840	456	34	wto	wto	PROPN
taxlaw-6840	456	35	challenge	challenge	NOUN
taxlaw-6840	456	36	.	.	PUNCT
taxlaw-6840	457	1	chris	chris	PROPN
taxlaw-6840	457	2	sanchirico	sanchirico	PROPN
taxlaw-6840	457	3	,	,	PUNCT
taxlaw-6840	457	4	the	the	DET
taxlaw-6840	457	5	new	new	ADJ
taxlaw-6840	457	6	us	us	PROPN
taxlaw-6840	457	7	tax	tax	NOUN
taxlaw-6840	457	8	preference	preference	NOUN
taxlaw-6840	457	9	for	for	ADP
taxlaw-6840	457	10	“	"	PUNCT
taxlaw-6840	457	11	foreign	foreign	ADJ
taxlaw-6840	457	12	-	-	PUNCT
taxlaw-6840	457	13	derived	derive	VERB
taxlaw-6840	457	14	intangible	intangible	ADJ
taxlaw-6840	457	15	income	income	NOUN
taxlaw-6840	457	16	”	"	PUNCT
taxlaw-6840	457	17	71	71	NUM
taxlaw-6840	457	18	tax	tax	NOUN
taxlaw-6840	457	19	law	law	NOUN
taxlaw-6840	457	20	rev	rev	VERB
taxlaw-6840	457	21	.	.	PROPN
taxlaw-6840	457	22	625	625	NUM
taxlaw-6840	457	23	(	(	PUNCT
taxlaw-6840	457	24	2018	2018	NUM
taxlaw-6840	457	25	)	)	PUNCT
taxlaw-6840	457	26	.	.	PUNCT
taxlaw-6840	458	1	75	75	NUM
taxlaw-6840	458	2	see	see	VERB
taxlaw-6840	458	3	brooke	brooke	PROPN
taxlaw-6840	458	4	beyer	beyer	PROPN
taxlaw-6840	458	5	et	et	PROPN
taxlaw-6840	458	6	al	al	PROPN
taxlaw-6840	458	7	.	.	PROPN
taxlaw-6840	458	8	,	,	PUNCT
taxlaw-6840	458	9	the	the	DET
taxlaw-6840	458	10	effect	effect	NOUN
taxlaw-6840	458	11	of	of	ADP
taxlaw-6840	458	12	the	the	DET
taxlaw-6840	458	13	tax	tax	NOUN
taxlaw-6840	458	14	cuts	cut	NOUN
taxlaw-6840	458	15	and	and	CCONJ
taxlaw-6840	458	16	jobs	job	NOUN
taxlaw-6840	458	17	act	act	NOUN
taxlaw-6840	458	18	of	of	ADP
taxlaw-6840	458	19	2017	2017	NUM
taxlaw-6840	458	20	on	on	ADP
taxlaw-6840	458	21	multinational	multinational	ADJ
taxlaw-6840	458	22	firms	firm	NOUN
taxlaw-6840	458	23	’	'	PUNCT
taxlaw-6840	458	24	capital	capital	NOUN
taxlaw-6840	458	25	investment	investment	NOUN
taxlaw-6840	458	26	:	:	PUNCT
taxlaw-6840	458	27	internal	internal	ADJ
taxlaw-6840	458	28	capital	capital	NOUN
taxlaw-6840	458	29	market	market	NOUN
taxlaw-6840	458	30	frictions	friction	NOUN
taxlaw-6840	458	31	and	and	CCONJ
taxlaw-6840	458	32	tax	tax	NOUN
taxlaw-6840	458	33	incentives	incentive	NOUN
taxlaw-6840	458	34	(	(	PUNCT
taxlaw-6840	458	35	2019	2019	NUM
taxlaw-6840	458	36	)	)	PUNCT
taxlaw-6840	458	37	.	.	PUNCT
taxlaw-6840	459	1	2020	2020	NUM
taxlaw-6840	459	2	]	]	PUNCT
taxlaw-6840	460	1	fixing	fix	VERB
taxlaw-6840	460	2	five	five	NUM
taxlaw-6840	460	3	flaws	flaw	NOUN
taxlaw-6840	460	4	of	of	ADP
taxlaw-6840	460	5	the	the	DET
taxlaw-6840	460	6	tax	tax	NOUN
taxlaw-6840	460	7	cuts	cut	NOUN
taxlaw-6840	460	8	and	and	CCONJ
taxlaw-6840	460	9	jobs	job	NOUN
taxlaw-6840	460	10	act	act	VERB
taxlaw-6840	460	11	57	57	NUM
taxlaw-6840	460	12	make	make	VERB
taxlaw-6840	460	13	it	it	PRON
taxlaw-6840	460	14	better	well	ADV
taxlaw-6840	460	15	.	.	PUNCT
taxlaw-6840	461	1	moving	move	VERB
taxlaw-6840	461	2	to	to	ADP
taxlaw-6840	461	3	a	a	DET
taxlaw-6840	461	4	territorial	territorial	ADJ
taxlaw-6840	461	5	tax	tax	NOUN
taxlaw-6840	461	6	system	system	NOUN
taxlaw-6840	461	7	should	should	AUX
taxlaw-6840	461	8	increase	increase	VERB
taxlaw-6840	461	9	the	the	DET
taxlaw-6840	461	10	incentive	incentive	NOUN
taxlaw-6840	461	11	to	to	PART
taxlaw-6840	461	12	shift	shift	VERB
taxlaw-6840	461	13	profits	profit	NOUN
taxlaw-6840	461	14	,	,	PUNCT
taxlaw-6840	461	15	since	since	SCONJ
taxlaw-6840	461	16	there	there	PRON
taxlaw-6840	461	17	will	will	AUX
taxlaw-6840	461	18	be	be	AUX
taxlaw-6840	461	19	no	no	DET
taxlaw-6840	461	20	tax	tax	NOUN
taxlaw-6840	461	21	due	due	ADJ
taxlaw-6840	461	22	upon	upon	SCONJ
taxlaw-6840	461	23	repatriation	repatriation	NOUN
taxlaw-6840	461	24	for	for	ADP
taxlaw-6840	461	25	income	income	NOUN
taxlaw-6840	461	26	with	with	ADP
taxlaw-6840	461	27	territorial	territorial	ADJ
taxlaw-6840	461	28	treatment	treatment	NOUN
taxlaw-6840	461	29	,	,	PUNCT
taxlaw-6840	461	30	yet	yet	CCONJ
taxlaw-6840	461	31	both	both	CCONJ
taxlaw-6840	461	32	the	the	DET
taxlaw-6840	461	33	u.s	u.s	PROPN
taxlaw-6840	461	34	.	.	PROPN
taxlaw-6840	461	35	rate	rate	NOUN
taxlaw-6840	461	36	reduction	reduction	NOUN
taxlaw-6840	461	37	and	and	CCONJ
taxlaw-6840	461	38	the	the	DET
taxlaw-6840	461	39	base	base	NOUN
taxlaw-6840	461	40	protection	protection	NOUN
taxlaw-6840	461	41	measures	measure	NOUN
taxlaw-6840	461	42	(	(	PUNCT
taxlaw-6840	461	43	gilti	gilti	NOUN
taxlaw-6840	461	44	and	and	CCONJ
taxlaw-6840	461	45	beat	beat	NOUN
taxlaw-6840	461	46	)	)	PUNCT
taxlaw-6840	461	47	should	should	AUX
taxlaw-6840	461	48	reduce	reduce	VERB
taxlaw-6840	461	49	profit	profit	NOUN
taxlaw-6840	461	50	shifting	shifting	NOUN
taxlaw-6840	461	51	incentives	incentive	NOUN
taxlaw-6840	461	52	.	.	PUNCT
taxlaw-6840	462	1	among	among	ADP
taxlaw-6840	462	2	these	these	DET
taxlaw-6840	462	3	factors	factor	NOUN
taxlaw-6840	462	4	,	,	PUNCT
taxlaw-6840	462	5	the	the	DET
taxlaw-6840	462	6	statutory	statutory	ADJ
taxlaw-6840	462	7	rate	rate	NOUN
taxlaw-6840	462	8	change	change	NOUN
taxlaw-6840	462	9	is	be	AUX
taxlaw-6840	462	10	more	more	ADV
taxlaw-6840	462	11	minor	minor	ADJ
taxlaw-6840	462	12	than	than	SCONJ
taxlaw-6840	462	13	it	it	PRON
taxlaw-6840	462	14	seems	seem	VERB
taxlaw-6840	462	15	,	,	PUNCT
taxlaw-6840	462	16	since	since	SCONJ
taxlaw-6840	462	17	the	the	DET
taxlaw-6840	462	18	vast	vast	ADJ
taxlaw-6840	462	19	majority	majority	NOUN
taxlaw-6840	462	20	of	of	ADP
taxlaw-6840	462	21	the	the	DET
taxlaw-6840	462	22	revenue	revenue	NOUN
taxlaw-6840	462	23	lost	lose	VERB
taxlaw-6840	462	24	due	due	ADP
taxlaw-6840	462	25	to	to	ADP
taxlaw-6840	462	26	profit	profit	NOUN
taxlaw-6840	462	27	shifting	shifting	NOUN
taxlaw-6840	462	28	occurs	occur	VERB
taxlaw-6840	462	29	with	with	ADP
taxlaw-6840	462	30	respect	respect	NOUN
taxlaw-6840	462	31	to	to	ADP
taxlaw-6840	462	32	the	the	DET
taxlaw-6840	462	33	lowest	low	ADJ
taxlaw-6840	462	34	tax	tax	NOUN
taxlaw-6840	462	35	rate	rate	NOUN
taxlaw-6840	462	36	countries.76	countries.76	PROPN
taxlaw-6840	462	37	(	(	PUNCT
taxlaw-6840	462	38	simply	simply	ADV
taxlaw-6840	462	39	put	put	VERB
taxlaw-6840	462	40	,	,	PUNCT
taxlaw-6840	462	41	if	if	SCONJ
taxlaw-6840	462	42	you	you	PRON
taxlaw-6840	462	43	can	can	AUX
taxlaw-6840	462	44	get	get	VERB
taxlaw-6840	462	45	to	to	ADP
taxlaw-6840	462	46	2	2	NUM
taxlaw-6840	462	47	%	%	NOUN
taxlaw-6840	462	48	,	,	PUNCT
taxlaw-6840	462	49	why	why	SCONJ
taxlaw-6840	462	50	pay	pay	VERB
taxlaw-6840	462	51	21	21	NUM
taxlaw-6840	462	52	%	%	NOUN
taxlaw-6840	462	53	?	?	PUNCT
taxlaw-6840	462	54	)	)	PUNCT
taxlaw-6840	463	1	on	on	ADP
taxlaw-6840	463	2	the	the	DET
taxlaw-6840	463	3	other	other	ADJ
taxlaw-6840	463	4	hand	hand	NOUN
taxlaw-6840	463	5	,	,	PUNCT
taxlaw-6840	463	6	the	the	DET
taxlaw-6840	463	7	beat	beat	NOUN
taxlaw-6840	463	8	should	should	AUX
taxlaw-6840	463	9	unambiguously	unambiguously	ADV
taxlaw-6840	463	10	reduce	reduce	VERB
taxlaw-6840	463	11	profit	profit	NOUN
taxlaw-6840	463	12	shifting	shifting	NOUN
taxlaw-6840	463	13	incentives	incentive	NOUN
taxlaw-6840	463	14	,	,	PUNCT
taxlaw-6840	463	15	since	since	SCONJ
taxlaw-6840	463	16	it	it	PRON
taxlaw-6840	463	17	is	be	AUX
taxlaw-6840	463	18	triggered	trigger	VERB
taxlaw-6840	463	19	by	by	ADP
taxlaw-6840	463	20	excess	excess	ADJ
taxlaw-6840	463	21	payments	payment	NOUN
taxlaw-6840	463	22	to	to	ADP
taxlaw-6840	463	23	related	relate	VERB
taxlaw-6840	463	24	foreign	foreign	ADJ
taxlaw-6840	463	25	parties	party	NOUN
taxlaw-6840	463	26	,	,	PUNCT
taxlaw-6840	463	27	a	a	DET
taxlaw-6840	463	28	key	key	ADJ
taxlaw-6840	463	29	mechanism	mechanism	NOUN
taxlaw-6840	463	30	for	for	ADP
taxlaw-6840	463	31	profit	profit	NOUN
taxlaw-6840	463	32	shifting	shifting	NOUN
taxlaw-6840	463	33	.	.	PUNCT
taxlaw-6840	464	1	the	the	DET
taxlaw-6840	464	2	effects	effect	NOUN
taxlaw-6840	464	3	of	of	ADP
taxlaw-6840	464	4	the	the	DET
taxlaw-6840	464	5	gilti	gilti	NOUN
taxlaw-6840	464	6	are	be	AUX
taxlaw-6840	464	7	particularly	particularly	ADV
taxlaw-6840	464	8	subtle	subtle	ADJ
taxlaw-6840	464	9	.	.	PUNCT
taxlaw-6840	465	1	the	the	DET
taxlaw-6840	465	2	tax	tax	NOUN
taxlaw-6840	465	3	is	be	AUX
taxlaw-6840	465	4	administered	administer	VERB
taxlaw-6840	465	5	on	on	ADP
taxlaw-6840	465	6	a	a	DET
taxlaw-6840	465	7	global	global	ADJ
taxlaw-6840	465	8	basis	basis	NOUN
taxlaw-6840	465	9	,	,	PUNCT
taxlaw-6840	465	10	such	such	ADJ
taxlaw-6840	465	11	that	that	DET
taxlaw-6840	465	12	tax	tax	NOUN
taxlaw-6840	465	13	credits	credit	NOUN
taxlaw-6840	465	14	from	from	ADP
taxlaw-6840	465	15	earnings	earning	NOUN
taxlaw-6840	465	16	in	in	ADP
taxlaw-6840	465	17	high	high	ADJ
taxlaw-6840	465	18	-	-	PUNCT
taxlaw-6840	465	19	tax	tax	NOUN
taxlaw-6840	465	20	countries	country	NOUN
taxlaw-6840	465	21	can	can	AUX
taxlaw-6840	465	22	offset	offset	VERB
taxlaw-6840	465	23	gilti	gilti	NOUN
taxlaw-6840	465	24	tax	tax	NOUN
taxlaw-6840	465	25	due	due	ADJ
taxlaw-6840	465	26	on	on	ADP
taxlaw-6840	465	27	haven	haven	NOUN
taxlaw-6840	465	28	income	income	NOUN
taxlaw-6840	465	29	.	.	PUNCT
taxlaw-6840	466	1	for	for	ADP
taxlaw-6840	466	2	companies	company	NOUN
taxlaw-6840	466	3	with	with	ADP
taxlaw-6840	466	4	excess	excess	ADJ
taxlaw-6840	466	5	foreign	foreign	ADJ
taxlaw-6840	466	6	tax	tax	NOUN
taxlaw-6840	466	7	credits	credit	NOUN
taxlaw-6840	466	8	,	,	PUNCT
taxlaw-6840	466	9	such	such	ADJ
taxlaw-6840	466	10	that	that	SCONJ
taxlaw-6840	466	11	all	all	DET
taxlaw-6840	466	12	gilti	gilti	NOUN
taxlaw-6840	466	13	tax	tax	NOUN
taxlaw-6840	466	14	is	be	AUX
taxlaw-6840	466	15	offset	offset	VERB
taxlaw-6840	466	16	,	,	PUNCT
taxlaw-6840	466	17	the	the	DET
taxlaw-6840	466	18	new	new	ADJ
taxlaw-6840	466	19	law	law	NOUN
taxlaw-6840	466	20	should	should	AUX
taxlaw-6840	466	21	increase	increase	VERB
taxlaw-6840	466	22	profit	profit	NOUN
taxlaw-6840	466	23	shifting	shifting	NOUN
taxlaw-6840	466	24	activity	activity	NOUN
taxlaw-6840	466	25	,	,	PUNCT
taxlaw-6840	466	26	since	since	SCONJ
taxlaw-6840	466	27	marginal	marginal	ADJ
taxlaw-6840	466	28	dollars	dollar	NOUN
taxlaw-6840	466	29	of	of	ADP
taxlaw-6840	466	30	income	income	NOUN
taxlaw-6840	466	31	in	in	ADP
taxlaw-6840	466	32	haven	haven	NOUN
taxlaw-6840	466	33	countries	country	NOUN
taxlaw-6840	466	34	will	will	AUX
taxlaw-6840	466	35	not	not	PART
taxlaw-6840	466	36	trigger	trigger	VERB
taxlaw-6840	466	37	gilti	gilti	NOUN
taxlaw-6840	466	38	tax	tax	NOUN
taxlaw-6840	466	39	(	(	PUNCT
taxlaw-6840	466	40	due	due	ADP
taxlaw-6840	466	41	to	to	ADP
taxlaw-6840	466	42	the	the	DET
taxlaw-6840	466	43	excess	excess	ADJ
taxlaw-6840	466	44	credits	credit	NOUN
taxlaw-6840	466	45	)	)	PUNCT
taxlaw-6840	466	46	and	and	CCONJ
taxlaw-6840	466	47	will	will	AUX
taxlaw-6840	466	48	also	also	ADV
taxlaw-6840	466	49	not	not	PART
taxlaw-6840	466	50	face	face	VERB
taxlaw-6840	466	51	tax	tax	NOUN
taxlaw-6840	466	52	due	due	ADP
taxlaw-6840	466	53	upon	upon	SCONJ
taxlaw-6840	466	54	repatriation	repatriation	NOUN
taxlaw-6840	466	55	.	.	PUNCT
taxlaw-6840	467	1	also	also	ADV
taxlaw-6840	467	2	,	,	PUNCT
taxlaw-6840	467	3	the	the	DET
taxlaw-6840	467	4	first	first	ADJ
taxlaw-6840	467	5	10	10	NUM
taxlaw-6840	467	6	%	%	NOUN
taxlaw-6840	467	7	return	return	NOUN
taxlaw-6840	467	8	on	on	ADP
taxlaw-6840	467	9	physical	physical	ADJ
taxlaw-6840	467	10	assets	asset	NOUN
taxlaw-6840	467	11	does	do	AUX
taxlaw-6840	467	12	not	not	PART
taxlaw-6840	467	13	trigger	trigger	VERB
taxlaw-6840	467	14	gilti	gilti	NOUN
taxlaw-6840	467	15	tax	tax	NOUN
taxlaw-6840	467	16	,	,	PUNCT
taxlaw-6840	467	17	so	so	SCONJ
taxlaw-6840	467	18	companies	company	NOUN
taxlaw-6840	467	19	have	have	VERB
taxlaw-6840	467	20	an	an	DET
taxlaw-6840	467	21	increased	increase	VERB
taxlaw-6840	467	22	incentive	incentive	NOUN
taxlaw-6840	467	23	to	to	PART
taxlaw-6840	467	24	shift	shift	VERB
taxlaw-6840	467	25	profits	profit	NOUN
taxlaw-6840	467	26	abroad	abroad	ADV
taxlaw-6840	467	27	until	until	SCONJ
taxlaw-6840	467	28	that	that	DET
taxlaw-6840	467	29	threshold	threshold	NOUN
taxlaw-6840	467	30	is	be	AUX
taxlaw-6840	467	31	reached	reach	VERB
taxlaw-6840	467	32	,	,	PUNCT
taxlaw-6840	467	33	since	since	SCONJ
taxlaw-6840	467	34	there	there	PRON
taxlaw-6840	467	35	will	will	AUX
taxlaw-6840	467	36	be	be	AUX
taxlaw-6840	467	37	no	no	DET
taxlaw-6840	467	38	gilti	gilti	NOUN
taxlaw-6840	467	39	tax	tax	NOUN
taxlaw-6840	467	40	and	and	CCONJ
taxlaw-6840	467	41	no	no	DET
taxlaw-6840	467	42	tax	tax	NOUN
taxlaw-6840	467	43	upon	upon	SCONJ
taxlaw-6840	467	44	repatriation	repatriation	NOUN
taxlaw-6840	467	45	.	.	PUNCT
taxlaw-6840	468	1	still	still	ADV
taxlaw-6840	468	2	,	,	PUNCT
taxlaw-6840	468	3	for	for	ADP
taxlaw-6840	468	4	companies	company	NOUN
taxlaw-6840	468	5	without	without	ADP
taxlaw-6840	468	6	excess	excess	ADJ
taxlaw-6840	468	7	foreign	foreign	ADJ
taxlaw-6840	468	8	tax	tax	NOUN
taxlaw-6840	468	9	credits	credit	NOUN
taxlaw-6840	468	10	that	that	PRON
taxlaw-6840	468	11	face	face	VERB
taxlaw-6840	468	12	the	the	DET
taxlaw-6840	468	13	gilti	gilti	NOUN
taxlaw-6840	468	14	tax	tax	NOUN
taxlaw-6840	468	15	,	,	PUNCT
taxlaw-6840	468	16	profit	profit	NOUN
taxlaw-6840	468	17	shifting	shifting	NOUN
taxlaw-6840	468	18	incentives	incentive	NOUN
taxlaw-6840	468	19	are	be	AUX
taxlaw-6840	468	20	clearly	clearly	ADV
taxlaw-6840	468	21	reduced	reduce	VERB
taxlaw-6840	468	22	.	.	PUNCT
taxlaw-6840	469	1	indeed	indeed	ADV
taxlaw-6840	469	2	,	,	PUNCT
taxlaw-6840	469	3	the	the	DET
taxlaw-6840	469	4	difference	difference	NOUN
taxlaw-6840	469	5	in	in	ADP
taxlaw-6840	469	6	the	the	DET
taxlaw-6840	469	7	possible	possible	ADJ
taxlaw-6840	469	8	tax	tax	NOUN
taxlaw-6840	469	9	treatment	treatment	NOUN
taxlaw-6840	469	10	of	of	ADP
taxlaw-6840	469	11	income	income	NOUN
taxlaw-6840	469	12	abroad	abroad	ADV
taxlaw-6840	469	13	is	be	AUX
taxlaw-6840	469	14	highly	highly	ADV
taxlaw-6840	469	15	compressed	compressed	ADJ
taxlaw-6840	469	16	relative	relative	ADJ
taxlaw-6840	469	17	to	to	ADP
taxlaw-6840	469	18	prior	prior	ADJ
taxlaw-6840	469	19	law	law	NOUN
taxlaw-6840	469	20	.	.	PUNCT
taxlaw-6840	470	1	the	the	DET
taxlaw-6840	470	2	gilti	gilti	NOUN
taxlaw-6840	470	3	raises	raise	VERB
taxlaw-6840	470	4	the	the	DET
taxlaw-6840	470	5	lowest	low	ADJ
taxlaw-6840	470	6	possible	possible	ADJ
taxlaw-6840	470	7	tax	tax	NOUN
taxlaw-6840	470	8	rate	rate	NOUN
taxlaw-6840	470	9	for	for	ADP
taxlaw-6840	470	10	excess	excess	ADJ
taxlaw-6840	470	11	income	income	NOUN
taxlaw-6840	470	12	(	(	PUNCT
taxlaw-6840	470	13	beyond	beyond	ADP
taxlaw-6840	470	14	the	the	DET
taxlaw-6840	470	15	10	10	NUM
taxlaw-6840	470	16	%	%	NOUN
taxlaw-6840	470	17	return	return	NOUN
taxlaw-6840	470	18	on	on	ADP
taxlaw-6840	470	19	assets	asset	NOUN
taxlaw-6840	470	20	)	)	PUNCT
taxlaw-6840	470	21	to	to	ADP
taxlaw-6840	470	22	10.5	10.5	NUM
taxlaw-6840	470	23	%	%	NOUN
taxlaw-6840	470	24	,	,	PUNCT
taxlaw-6840	470	25	and	and	CCONJ
taxlaw-6840	470	26	the	the	DET
taxlaw-6840	470	27	gilti	gilti	NOUN
taxlaw-6840	470	28	also	also	ADV
taxlaw-6840	470	29	simultaneously	simultaneously	ADV
taxlaw-6840	470	30	reduces	reduce	VERB
taxlaw-6840	470	31	the	the	DET
taxlaw-6840	470	32	“	"	PUNCT
taxlaw-6840	470	33	bite	bite	NOUN
taxlaw-6840	470	34	”	"	PUNCT
taxlaw-6840	470	35	of	of	ADP
taxlaw-6840	470	36	most	most	ADV
taxlaw-6840	470	37	higher	high	ADJ
taxlaw-6840	470	38	-	-	PUNCT
taxlaw-6840	470	39	tax	tax	NOUN
taxlaw-6840	470	40	foreign	foreign	ADJ
taxlaw-6840	470	41	tax	tax	NOUN
taxlaw-6840	470	42	payments	payment	NOUN
taxlaw-6840	470	43	,	,	PUNCT
taxlaw-6840	470	44	since	since	SCONJ
taxlaw-6840	470	45	those	those	PRON
taxlaw-6840	470	46	can	can	AUX
taxlaw-6840	470	47	be	be	AUX
taxlaw-6840	470	48	used	use	VERB
taxlaw-6840	470	49	to	to	PART
taxlaw-6840	470	50	offset	offset	VERB
taxlaw-6840	470	51	gilti	gilti	NOUN
taxlaw-6840	470	52	tax	tax	NOUN
taxlaw-6840	470	53	,	,	PUNCT
taxlaw-6840	470	54	due	due	ADP
taxlaw-6840	470	55	to	to	ADP
taxlaw-6840	470	56	the	the	DET
taxlaw-6840	470	57	global	global	ADJ
taxlaw-6840	470	58	-	-	PUNCT
taxlaw-6840	470	59	averaging	averaging	NOUN
taxlaw-6840	470	60	that	that	PRON
taxlaw-6840	470	61	occurs	occur	VERB
taxlaw-6840	470	62	before	before	SCONJ
taxlaw-6840	470	63	the	the	DET
taxlaw-6840	470	64	minimum	minimum	ADJ
taxlaw-6840	470	65	tax	tax	NOUN
taxlaw-6840	470	66	is	be	AUX
taxlaw-6840	470	67	applied	apply	VERB
taxlaw-6840	470	68	.	.	PUNCT
taxlaw-6840	471	1	unfortunately	unfortunately	ADV
taxlaw-6840	471	2	,	,	PUNCT
taxlaw-6840	471	3	the	the	DET
taxlaw-6840	471	4	global	global	ADJ
taxlaw-6840	471	5	nature	nature	NOUN
taxlaw-6840	471	6	of	of	ADP
taxlaw-6840	471	7	this	this	DET
taxlaw-6840	471	8	minimum	minimum	ADJ
taxlaw-6840	471	9	tax	tax	NOUN
taxlaw-6840	471	10	creates	create	VERB
taxlaw-6840	471	11	its	its	PRON
taxlaw-6840	471	12	own	own	ADJ
taxlaw-6840	471	13	set	set	NOUN
taxlaw-6840	471	14	of	of	ADP
taxlaw-6840	471	15	perverse	perverse	ADJ
taxlaw-6840	471	16	tax	tax	NOUN
taxlaw-6840	471	17	incentives	incentive	NOUN
taxlaw-6840	471	18	.	.	PUNCT
taxlaw-6840	472	1	for	for	ADP
taxlaw-6840	472	2	companies	company	NOUN
taxlaw-6840	472	3	without	without	ADP
taxlaw-6840	472	4	excess	excess	ADJ
taxlaw-6840	472	5	foreign	foreign	ADJ
taxlaw-6840	472	6	tax	tax	NOUN
taxlaw-6840	472	7	credits	credit	NOUN
taxlaw-6840	472	8	,	,	PUNCT
taxlaw-6840	472	9	when	when	SCONJ
taxlaw-6840	472	10	they	they	PRON
taxlaw-6840	472	11	earn	earn	VERB
taxlaw-6840	472	12	a	a	DET
taxlaw-6840	472	13	dollar	dollar	NOUN
taxlaw-6840	472	14	of	of	ADP
taxlaw-6840	472	15	income	income	NOUN
taxlaw-6840	472	16	in	in	ADP
taxlaw-6840	472	17	bermuda	bermuda	PROPN
taxlaw-6840	472	18	,	,	PUNCT
taxlaw-6840	472	19	it	it	PRON
taxlaw-6840	472	20	should	should	AUX
taxlaw-6840	472	21	generate	generate	VERB
taxlaw-6840	472	22	10.5	10.5	NUM
taxlaw-6840	472	23	cents	cent	NOUN
taxlaw-6840	472	24	of	of	ADP
taxlaw-6840	472	25	gilti	gilti	NOUN
taxlaw-6840	472	26	tax	tax	NOUN
taxlaw-6840	472	27	,	,	PUNCT
taxlaw-6840	472	28	since	since	SCONJ
taxlaw-6840	472	29	there	there	PRON
taxlaw-6840	472	30	will	will	AUX
taxlaw-6840	472	31	not	not	PART
taxlaw-6840	472	32	be	be	AUX
taxlaw-6840	472	33	sufficient	sufficient	ADJ
taxlaw-6840	472	34	tax	tax	NOUN
taxlaw-6840	472	35	credits	credit	NOUN
taxlaw-6840	472	36	from	from	ADP
taxlaw-6840	472	37	operations	operation	NOUN
taxlaw-6840	472	38	in	in	ADP
taxlaw-6840	472	39	high	high	ADJ
taxlaw-6840	472	40	-	-	PUNCT
taxlaw-6840	472	41	tax	tax	NOUN
taxlaw-6840	472	42	countries	country	NOUN
taxlaw-6840	472	43	to	to	PART
taxlaw-6840	472	44	offset	offset	VERB
taxlaw-6840	472	45	the	the	DET
taxlaw-6840	472	46	gilti	gilti	NOUN
taxlaw-6840	472	47	tax	tax	NOUN
taxlaw-6840	472	48	due	due	ADJ
taxlaw-6840	472	49	.	.	PUNCT
taxlaw-6840	473	1	for	for	ADP
taxlaw-6840	473	2	such	such	DET
taxlaw-6840	473	3	a	a	DET
taxlaw-6840	473	4	company	company	NOUN
taxlaw-6840	473	5	,	,	PUNCT
taxlaw-6840	473	6	consider	consider	VERB
taxlaw-6840	473	7	the	the	DET
taxlaw-6840	473	8	tradeoff	tradeoff	NOUN
taxlaw-6840	473	9	between	between	ADP
taxlaw-6840	473	10	earning	earn	VERB
taxlaw-6840	473	11	an	an	DET
taxlaw-6840	473	12	additional	additional	ADJ
taxlaw-6840	473	13	dollar	dollar	NOUN
taxlaw-6840	473	14	in	in	ADP
taxlaw-6840	473	15	the	the	DET
taxlaw-6840	473	16	united	united	PROPN
taxlaw-6840	473	17	states	states	PROPN
taxlaw-6840	473	18	(	(	PUNCT
taxlaw-6840	473	19	with	with	ADP
taxlaw-6840	473	20	our	our	PRON
taxlaw-6840	473	21	new	new	ADJ
taxlaw-6840	473	22	21	21	NUM
taxlaw-6840	473	23	%	%	NOUN
taxlaw-6840	473	24	tax	tax	NOUN
taxlaw-6840	473	25	rate	rate	NOUN
taxlaw-6840	473	26	)	)	PUNCT
taxlaw-6840	473	27	or	or	CCONJ
taxlaw-6840	473	28	india	india	PROPN
taxlaw-6840	473	29	(	(	PUNCT
taxlaw-6840	473	30	with	with	ADP
taxlaw-6840	473	31	a	a	DET
taxlaw-6840	473	32	30	30	NUM
taxlaw-6840	473	33	%	%	NOUN
taxlaw-6840	473	34	tax	tax	NOUN
taxlaw-6840	473	35	rate	rate	NOUN
taxlaw-6840	473	36	)	)	PUNCT
taxlaw-6840	473	37	.	.	PUNCT
taxlaw-6840	474	1	if	if	SCONJ
taxlaw-6840	474	2	the	the	DET
taxlaw-6840	474	3	dollar	dollar	NOUN
taxlaw-6840	474	4	is	be	AUX
taxlaw-6840	474	5	earned	earn	VERB
taxlaw-6840	474	6	in	in	ADP
taxlaw-6840	474	7	the	the	DET
taxlaw-6840	474	8	united	united	PROPN
taxlaw-6840	474	9	states	states	PROPN
taxlaw-6840	474	10	,	,	PUNCT
taxlaw-6840	474	11	the	the	DET
taxlaw-6840	474	12	two	two	NUM
taxlaw-6840	474	13	dollars	dollar	NOUN
taxlaw-6840	474	14	generate	generate	VERB
taxlaw-6840	474	15	31.5	31.5	NUM
taxlaw-6840	474	16	cents	cent	NOUN
taxlaw-6840	474	17	in	in	ADP
taxlaw-6840	474	18	tax	tax	NOUN
taxlaw-6840	474	19	(	(	PUNCT
taxlaw-6840	474	20	10.5	10.5	NUM
taxlaw-6840	474	21	cents	cent	NOUN
taxlaw-6840	474	22	from	from	ADP
taxlaw-6840	474	23	the	the	DET
taxlaw-6840	474	24	gilti	gilti	NOUN
taxlaw-6840	474	25	on	on	ADP
taxlaw-6840	474	26	the	the	DET
taxlaw-6840	474	27	bermuda	bermuda	PROPN
taxlaw-6840	474	28	income	income	NOUN
taxlaw-6840	474	29	and	and	CCONJ
taxlaw-6840	474	30	21	21	NUM
taxlaw-6840	474	31	cents	cent	NOUN
taxlaw-6840	474	32	from	from	ADP
taxlaw-6840	474	33	the	the	DET
taxlaw-6840	474	34	united	united	PROPN
taxlaw-6840	474	35	states	states	PROPN
taxlaw-6840	474	36	tax	tax	PROPN
taxlaw-6840	474	37	)	)	PUNCT
taxlaw-6840	474	38	.	.	PUNCT
taxlaw-6840	475	1	if	if	SCONJ
taxlaw-6840	475	2	the	the	DET
taxlaw-6840	475	3	additional	additional	ADJ
taxlaw-6840	475	4	dollar	dollar	NOUN
taxlaw-6840	475	5	is	be	AUX
taxlaw-6840	475	6	instead	instead	ADV
taxlaw-6840	475	7	earned	earn	VERB
taxlaw-6840	475	8	in	in	ADP
taxlaw-6840	475	9	india	india	PROPN
taxlaw-6840	475	10	,	,	PUNCT
taxlaw-6840	475	11	the	the	DET
taxlaw-6840	475	12	two	two	NUM
taxlaw-6840	475	13	dollars	dollar	NOUN
taxlaw-6840	475	14	generate	generate	VERB
taxlaw-6840	475	15	30	30	NUM
taxlaw-6840	475	16	cents	cent	NOUN
taxlaw-6840	475	17	in	in	ADP
taxlaw-6840	475	18	tax	tax	NOUN
taxlaw-6840	475	19	,	,	PUNCT
taxlaw-6840	475	20	paid	pay	VERB
taxlaw-6840	475	21	to	to	ADP
taxlaw-6840	475	22	the	the	DET
taxlaw-6840	475	23	indian	indian	ADJ
taxlaw-6840	475	24	government	government	NOUN
taxlaw-6840	475	25	,	,	PUNCT
taxlaw-6840	475	26	since	since	SCONJ
taxlaw-6840	475	27	the	the	DET
taxlaw-6840	475	28	tax	tax	NOUN
taxlaw-6840	475	29	credits	credit	NOUN
taxlaw-6840	475	30	from	from	ADP
taxlaw-6840	475	31	the	the	DET
taxlaw-6840	475	32	indian	indian	ADJ
taxlaw-6840	475	33	tax	tax	NOUN
taxlaw-6840	475	34	payment	payment	NOUN
taxlaw-6840	475	35	more	more	ADV
taxlaw-6840	475	36	than	than	ADP
taxlaw-6840	475	37	offset	offset	VERB
taxlaw-6840	475	38	any	any	DET
taxlaw-6840	475	39	gilti	gilti	NOUN
taxlaw-6840	475	40	due	due	ADP
taxlaw-6840	475	41	on	on	ADP
taxlaw-6840	475	42	the	the	DET
taxlaw-6840	475	43	bermuda	bermuda	PROPN
taxlaw-6840	475	44	income	income	NOUN
taxlaw-6840	475	45	.	.	PUNCT
taxlaw-6840	476	1	this	this	DET
taxlaw-6840	476	2	simple	simple	ADJ
taxlaw-6840	476	3	example	example	NOUN
taxlaw-6840	476	4	illustrates	illustrate	VERB
taxlaw-6840	476	5	two	two	NUM
taxlaw-6840	476	6	important	important	ADJ
taxlaw-6840	476	7	features	feature	NOUN
taxlaw-6840	476	8	of	of	ADP
taxlaw-6840	476	9	the	the	DET
taxlaw-6840	476	10	gilti	gilti	NOUN
taxlaw-6840	476	11	tax	tax	NOUN
taxlaw-6840	476	12	that	that	PRON
taxlaw-6840	476	13	arise	arise	VERB
taxlaw-6840	476	14	from	from	ADP
taxlaw-6840	476	15	its	its	PRON
taxlaw-6840	476	16	global	global	ADJ
taxlaw-6840	476	17	nature	nature	NOUN
taxlaw-6840	476	18	.	.	PUNCT
taxlaw-6840	477	1	first	first	ADV
taxlaw-6840	477	2	,	,	PUNCT
taxlaw-6840	477	3	for	for	ADP
taxlaw-6840	477	4	companies	company	NOUN
taxlaw-6840	477	5	without	without	ADP
taxlaw-6840	477	6	excess	excess	ADJ
taxlaw-6840	477	7	credits	credit	NOUN
taxlaw-6840	477	8	,	,	PUNCT
taxlaw-6840	477	9	it	it	PRON
taxlaw-6840	477	10	should	should	AUX
taxlaw-6840	477	11	reduce	reduce	VERB
taxlaw-6840	477	12	profit	profit	NOUN
taxlaw-6840	477	13	shifting	shift	VERB
taxlaw-6840	477	14	to	to	ADP
taxlaw-6840	477	15	havens	haven	NOUN
taxlaw-6840	477	16	by	by	ADP
taxlaw-6840	477	17	compressing	compress	VERB
taxlaw-6840	477	18	the	the	DET
taxlaw-6840	477	19	possible	possible	ADJ
taxlaw-6840	477	20	tax	tax	NOUN
taxlaw-6840	477	21	difference	difference	NOUN
taxlaw-6840	477	22	between	between	ADP
taxlaw-6840	477	23	high	high	ADJ
taxlaw-6840	477	24	and	and	CCONJ
taxlaw-6840	477	25	low	low	ADJ
taxlaw-6840	477	26	tax	tax	NOUN
taxlaw-6840	477	27	foreign	foreign	ADJ
taxlaw-6840	477	28	countries	country	NOUN
taxlaw-6840	477	29	,	,	PUNCT
taxlaw-6840	477	30	which	which	PRON
taxlaw-6840	477	31	are	be	AUX
taxlaw-6840	477	32	diminished	diminish	VERB
taxlaw-6840	477	33	by	by	ADP
taxlaw-6840	477	34	the	the	DET
taxlaw-6840	477	35	gilti	gilti	NOUN
taxlaw-6840	477	36	.	.	PUNCT
taxlaw-6840	478	1	tax	tax	NOUN
taxlaw-6840	478	2	differences	difference	NOUN
taxlaw-6840	478	3	between	between	ADP
taxlaw-6840	478	4	the	the	DET
taxlaw-6840	478	5	united	united	PROPN
taxlaw-6840	478	6	states	states	PROPN
taxlaw-6840	478	7	and	and	CCONJ
taxlaw-6840	478	8	havens	haven	NOUN
taxlaw-6840	478	9	are	be	AUX
taxlaw-6840	478	10	also	also	ADV
taxlaw-6840	478	11	reduced	reduce	VERB
taxlaw-6840	478	12	;	;	PUNCT
taxlaw-6840	478	13	those	those	PRON
taxlaw-6840	478	14	will	will	AUX
taxlaw-6840	478	15	no	no	ADV
taxlaw-6840	478	16	longer	long	ADV
taxlaw-6840	478	17	exceed	exceed	VERB
taxlaw-6840	478	18	10.5	10.5	NUM
taxlaw-6840	478	19	%	%	NOUN
taxlaw-6840	478	20	(	(	PUNCT
taxlaw-6840	478	21	the	the	DET
taxlaw-6840	478	22	u.s	u.s	PROPN
taxlaw-6840	478	23	.	.	PROPN
taxlaw-6840	478	24	rate	rate	NOUN
taxlaw-6840	478	25	less	less	ADJ
taxlaw-6840	478	26	the	the	DET
taxlaw-6840	478	27	gilti	gilti	NOUN
taxlaw-6840	478	28	rate	rate	NOUN
taxlaw-6840	478	29	)	)	PUNCT
taxlaw-6840	478	30	.	.	PUNCT
taxlaw-6840	479	1	second	second	ADJ
taxlaw-6840	479	2	,	,	PUNCT
taxlaw-6840	479	3	for	for	ADP
taxlaw-6840	479	4	companies	company	NOUN
taxlaw-6840	479	5	without	without	ADP
taxlaw-6840	479	6	excess	excess	ADJ
taxlaw-6840	479	7	credits	credit	NOUN
taxlaw-6840	479	8	that	that	PRON
taxlaw-6840	479	9	have	have	VERB
taxlaw-6840	479	10	haven	haven	NOUN
taxlaw-6840	479	11	income	income	NOUN
taxlaw-6840	479	12	,	,	PUNCT
taxlaw-6840	479	13	the	the	DET
taxlaw-6840	479	14	united	united	PROPN
taxlaw-6840	479	15	states	states	PROPN
taxlaw-6840	479	16	becomes	become	VERB
taxlaw-6840	479	17	the	the	DET
taxlaw-6840	479	18	worst	bad	ADJ
taxlaw-6840	479	19	place	place	NOUN
taxlaw-6840	479	20	to	to	ADP
taxlaw-6840	479	21	book	book	NOUN
taxlaw-6840	479	22	income	income	NOUN
taxlaw-6840	479	23	,	,	PUNCT
taxlaw-6840	479	24	even	even	ADV
taxlaw-6840	479	25	relative	relative	ADJ
taxlaw-6840	479	26	to	to	ADP
taxlaw-6840	479	27	other	other	ADJ
taxlaw-6840	479	28	high	high	ADJ
taxlaw-6840	479	29	-	-	PUNCT
taxlaw-6840	479	30	tax	tax	NOUN
taxlaw-6840	479	31	countries	country	NOUN
taxlaw-6840	479	32	,	,	PUNCT
taxlaw-6840	479	33	since	since	SCONJ
taxlaw-6840	479	34	u.s	u.s	PROPN
taxlaw-6840	479	35	.	.	PROPN
taxlaw-6840	479	36	income	income	NOUN
taxlaw-6840	479	37	does	do	AUX
taxlaw-6840	479	38	not	not	PART
taxlaw-6840	479	39	offset	offset	VERB
taxlaw-6840	479	40	gilti	gilti	NOUN
taxlaw-6840	479	41	tax	tax	NOUN
taxlaw-6840	479	42	but	but	CCONJ
taxlaw-6840	479	43	foreign	foreign	ADJ
taxlaw-6840	479	44	income	income	NOUN
taxlaw-6840	479	45	does	do	VERB
taxlaw-6840	479	46	.	.	PUNCT
taxlaw-6840	480	1	indeed	indeed	ADV
taxlaw-6840	480	2	,	,	PUNCT
taxlaw-6840	480	3	previous	previous	ADJ
taxlaw-6840	480	4	research	research	NOUN
taxlaw-6840	480	5	shows	show	VERB
taxlaw-6840	480	6	that	that	SCONJ
taxlaw-6840	480	7	unless	unless	SCONJ
taxlaw-6840	480	8	the	the	DET
taxlaw-6840	480	9	foreign	foreign	ADJ
taxlaw-6840	480	10	tax	tax	NOUN
taxlaw-6840	480	11	rate	rate	NOUN
taxlaw-6840	480	12	reaches	reach	VERB
taxlaw-6840	480	13	52.5	52.5	NUM
taxlaw-6840	480	14	%	%	NOUN
taxlaw-6840	480	15	,	,	PUNCT
taxlaw-6840	480	16	foreign	foreign	ADJ
taxlaw-6840	480	17	income	income	NOUN
taxlaw-6840	480	18	is	be	AUX
taxlaw-6840	480	19	tax	tax	NOUN
taxlaw-6840	480	20	-	-	PUNCT
taxlaw-6840	480	21	preferred	prefer	VERB
taxlaw-6840	480	22	in	in	ADP
taxlaw-6840	480	23	comparison	comparison	NOUN
taxlaw-6840	480	24	with	with	ADP
taxlaw-6840	480	25	u.s	u.s	PROPN
taxlaw-6840	480	26	.	.	PROPN
taxlaw-6840	480	27	76	76	NUM
taxlaw-6840	480	28	clausing	clausing	NOUN
taxlaw-6840	480	29	,	,	PUNCT
taxlaw-6840	480	30	supra	supra	PROPN
taxlaw-6840	480	31	note	note	NOUN
taxlaw-6840	480	32	68	68	NUM
taxlaw-6840	480	33	.	.	PUNCT
taxlaw-6840	481	1	[	[	X
taxlaw-6840	481	2	vol	vol	NOUN
taxlaw-6840	481	3	.	.	PUNCT
taxlaw-6840	481	4	11:2	11:2	NUM
taxlaw-6840	481	5	columbia	columbia	PROPN
taxlaw-6840	481	6	journal	journal	PROPN
taxlaw-6840	481	7	of	of	ADP
taxlaw-6840	481	8	tax	tax	NOUN
taxlaw-6840	481	9	law	law	NOUN
taxlaw-6840	481	10	58	58	NUM
taxlaw-6840	481	11	income	income	NOUN
taxlaw-6840	481	12	for	for	ADP
taxlaw-6840	481	13	such	such	ADJ
taxlaw-6840	481	14	companies.77	companies.77	NOUN
taxlaw-6840	481	15	while	while	SCONJ
taxlaw-6840	481	16	this	this	PRON
taxlaw-6840	481	17	is	be	AUX
taxlaw-6840	481	18	an	an	DET
taxlaw-6840	481	19	undesirable	undesirable	ADJ
taxlaw-6840	481	20	result	result	NOUN
taxlaw-6840	481	21	for	for	ADP
taxlaw-6840	481	22	u.s	u.s	PROPN
taxlaw-6840	481	23	.	.	PROPN
taxlaw-6840	481	24	government	government	NOUN
taxlaw-6840	481	25	revenue	revenue	NOUN
taxlaw-6840	481	26	,	,	PUNCT
taxlaw-6840	481	27	it	it	PRON
taxlaw-6840	481	28	is	be	AUX
taxlaw-6840	481	29	nonetheless	nonetheless	ADV
taxlaw-6840	481	30	helpful	helpful	ADJ
taxlaw-6840	481	31	to	to	ADP
taxlaw-6840	481	32	other	other	ADJ
taxlaw-6840	481	33	non	non	ADJ
taxlaw-6840	481	34	-	-	ADJ
taxlaw-6840	481	35	haven	haven	ADJ
taxlaw-6840	481	36	countries	country	NOUN
taxlaw-6840	481	37	that	that	PRON
taxlaw-6840	481	38	have	have	VERB
taxlaw-6840	481	39	their	their	PRON
taxlaw-6840	481	40	own	own	ADJ
taxlaw-6840	481	41	tax	tax	NOUN
taxlaw-6840	481	42	avoidance	avoidance	NOUN
taxlaw-6840	481	43	problems	problem	NOUN
taxlaw-6840	481	44	.	.	PUNCT
taxlaw-6840	482	1	indeed	indeed	ADV
taxlaw-6840	482	2	,	,	PUNCT
taxlaw-6840	482	3	it	it	PRON
taxlaw-6840	482	4	is	be	AUX
taxlaw-6840	482	5	possible	possible	ADJ
taxlaw-6840	482	6	that	that	SCONJ
taxlaw-6840	482	7	the	the	DET
taxlaw-6840	482	8	gilti	gilti	NOUN
taxlaw-6840	482	9	could	could	AUX
taxlaw-6840	482	10	be	be	AUX
taxlaw-6840	482	11	a	a	DET
taxlaw-6840	482	12	step	step	NOUN
taxlaw-6840	482	13	forward	forward	ADV
taxlaw-6840	482	14	for	for	ADP
taxlaw-6840	482	15	international	international	ADJ
taxlaw-6840	482	16	cooperation	cooperation	NOUN
taxlaw-6840	482	17	in	in	ADP
taxlaw-6840	482	18	this	this	DET
taxlaw-6840	482	19	area	area	NOUN
taxlaw-6840	482	20	.	.	PUNCT
taxlaw-6840	483	1	however	however	ADV
taxlaw-6840	483	2	,	,	PUNCT
taxlaw-6840	483	3	the	the	DET
taxlaw-6840	483	4	gilti	gilti	NOUN
taxlaw-6840	483	5	could	could	AUX
taxlaw-6840	483	6	be	be	AUX
taxlaw-6840	483	7	far	far	ADV
taxlaw-6840	483	8	more	more	ADV
taxlaw-6840	483	9	effective	effective	ADJ
taxlaw-6840	483	10	in	in	ADP
taxlaw-6840	483	11	protecting	protect	VERB
taxlaw-6840	483	12	the	the	DET
taxlaw-6840	483	13	u.s	u.s	PROPN
taxlaw-6840	483	14	.	.	PROPN
taxlaw-6840	483	15	corporate	corporate	ADJ
taxlaw-6840	483	16	tax	tax	NOUN
taxlaw-6840	483	17	base	base	NOUN
taxlaw-6840	483	18	.	.	PUNCT
taxlaw-6840	484	1	previous	previous	ADJ
taxlaw-6840	484	2	analysis	analysis	NOUN
taxlaw-6840	484	3	shows	show	VERB
taxlaw-6840	484	4	that	that	SCONJ
taxlaw-6840	484	5	a	a	DET
taxlaw-6840	484	6	per	per	ADP
taxlaw-6840	484	7	-	-	PUNCT
taxlaw-6840	484	8	country	country	NOUN
taxlaw-6840	484	9	minimum	minimum	ADJ
taxlaw-6840	484	10	tax	tax	NOUN
taxlaw-6840	484	11	would	would	AUX
taxlaw-6840	484	12	generate	generate	VERB
taxlaw-6840	484	13	far	far	ADV
taxlaw-6840	484	14	more	more	ADJ
taxlaw-6840	484	15	u.s	u.s	PROPN
taxlaw-6840	484	16	.	.	PROPN
taxlaw-6840	484	17	revenue	revenue	NOUN
taxlaw-6840	484	18	and	and	CCONJ
taxlaw-6840	484	19	lead	lead	VERB
taxlaw-6840	484	20	to	to	ADP
taxlaw-6840	484	21	a	a	DET
taxlaw-6840	484	22	much	much	ADV
taxlaw-6840	484	23	greater	great	ADJ
taxlaw-6840	484	24	reduction	reduction	NOUN
taxlaw-6840	484	25	in	in	ADP
taxlaw-6840	484	26	haven	haven	NOUN
taxlaw-6840	484	27	country	country	NOUN
taxlaw-6840	484	28	income	income	NOUN
taxlaw-6840	484	29	,	,	PUNCT
taxlaw-6840	484	30	since	since	SCONJ
taxlaw-6840	484	31	the	the	DET
taxlaw-6840	484	32	minimum	minimum	ADJ
taxlaw-6840	484	33	tax	tax	NOUN
taxlaw-6840	484	34	consequences	consequence	NOUN
taxlaw-6840	484	35	of	of	ADP
taxlaw-6840	484	36	haven	haven	NOUN
taxlaw-6840	484	37	income	income	NOUN
taxlaw-6840	484	38	would	would	AUX
taxlaw-6840	484	39	no	no	ADV
taxlaw-6840	484	40	longer	long	ADV
taxlaw-6840	484	41	be	be	AUX
taxlaw-6840	484	42	blunted	blunt	VERB
taxlaw-6840	484	43	by	by	ADP
taxlaw-6840	484	44	credits	credit	NOUN
taxlaw-6840	484	45	from	from	ADP
taxlaw-6840	484	46	other	other	ADJ
taxlaw-6840	484	47	foreign	foreign	ADJ
taxlaw-6840	484	48	income.78	income.78	PROPN
taxlaw-6840	484	49	unfortunately	unfortunately	ADV
taxlaw-6840	484	50	,	,	PUNCT
taxlaw-6840	484	51	evidence	evidence	NOUN
taxlaw-6840	484	52	so	so	ADV
taxlaw-6840	484	53	far	far	ADV
taxlaw-6840	484	54	shows	show	VERB
taxlaw-6840	484	55	little	little	ADJ
taxlaw-6840	484	56	immediate	immediate	ADJ
taxlaw-6840	484	57	effect	effect	NOUN
taxlaw-6840	484	58	on	on	ADP
taxlaw-6840	484	59	the	the	DET
taxlaw-6840	484	60	flow	flow	NOUN
taxlaw-6840	484	61	of	of	ADP
taxlaw-6840	484	62	u.s	u.s	PROPN
taxlaw-6840	484	63	.	.	PROPN
taxlaw-6840	484	64	affiliate	affiliate	NOUN
taxlaw-6840	484	65	foreign	foreign	ADJ
taxlaw-6840	484	66	income	income	NOUN
taxlaw-6840	484	67	from	from	ADP
taxlaw-6840	484	68	haven	haven	NOUN
taxlaw-6840	484	69	countries	country	NOUN
taxlaw-6840	484	70	.	.	PUNCT
taxlaw-6840	485	1	in	in	ADP
taxlaw-6840	485	2	2018	2018	NUM
taxlaw-6840	485	3	and	and	CCONJ
taxlaw-6840	485	4	2019	2019	NUM
taxlaw-6840	485	5	,	,	PUNCT
taxlaw-6840	485	6	the	the	DET
taxlaw-6840	485	7	first	first	ADJ
taxlaw-6840	485	8	two	two	NUM
taxlaw-6840	485	9	years	year	NOUN
taxlaw-6840	485	10	the	the	DET
taxlaw-6840	485	11	tcja	tcja	NOUN
taxlaw-6840	485	12	was	be	AUX
taxlaw-6840	485	13	in	in	ADP
taxlaw-6840	485	14	effect	effect	NOUN
taxlaw-6840	485	15	,	,	PUNCT
taxlaw-6840	485	16	u.s	u.s	PROPN
taxlaw-6840	485	17	.	.	PROPN
taxlaw-6840	485	18	multinational	multinational	ADJ
taxlaw-6840	485	19	companies	company	NOUN
taxlaw-6840	485	20	booked	book	VERB
taxlaw-6840	485	21	an	an	DET
taxlaw-6840	485	22	amount	amount	NOUN
taxlaw-6840	485	23	equivalent	equivalent	ADJ
taxlaw-6840	485	24	to	to	ADP
taxlaw-6840	485	25	1.5	1.5	NUM
taxlaw-6840	485	26	%	%	NOUN
taxlaw-6840	485	27	of	of	ADP
taxlaw-6840	485	28	gdp	gdp	NOUN
taxlaw-6840	485	29	in	in	ADP
taxlaw-6840	485	30	seven	seven	NUM
taxlaw-6840	485	31	havens	haven	NOUN
taxlaw-6840	485	32	,	,	PUNCT
taxlaw-6840	485	33	an	an	DET
taxlaw-6840	485	34	identical	identical	ADJ
taxlaw-6840	485	35	ratio	ratio	NOUN
taxlaw-6840	485	36	as	as	ADP
taxlaw-6840	485	37	the	the	DET
taxlaw-6840	485	38	average	average	NOUN
taxlaw-6840	485	39	of	of	ADP
taxlaw-6840	485	40	the	the	DET
taxlaw-6840	485	41	five	five	NUM
taxlaw-6840	485	42	years	year	NOUN
taxlaw-6840	485	43	immediately	immediately	ADV
taxlaw-6840	485	44	preceding	precede	VERB
taxlaw-6840	485	45	tcja	tcja	PROPN
taxlaw-6840	485	46	(	(	PUNCT
taxlaw-6840	485	47	2013	2013	NUM
taxlaw-6840	485	48	-	-	SYM
taxlaw-6840	485	49	2017).79	2017).79	PROPN
taxlaw-6840	485	50	in	in	ADP
taxlaw-6840	485	51	absolute	absolute	ADJ
taxlaw-6840	485	52	terms	term	NOUN
taxlaw-6840	485	53	,	,	PUNCT
taxlaw-6840	485	54	from	from	ADP
taxlaw-6840	485	55	2017	2017	NUM
taxlaw-6840	485	56	to	to	ADP
taxlaw-6840	485	57	2019	2019	NUM
taxlaw-6840	485	58	,	,	PUNCT
taxlaw-6840	485	59	earnings	earning	NOUN
taxlaw-6840	485	60	in	in	ADP
taxlaw-6840	485	61	these	these	DET
taxlaw-6840	485	62	seven	seven	NUM
taxlaw-6840	485	63	havens	haven	NOUN
taxlaw-6840	485	64	increased	increase	VERB
taxlaw-6840	485	65	from	from	ADP
taxlaw-6840	485	66	$	$	SYM
taxlaw-6840	485	67	471	471	NUM
taxlaw-6840	485	68	billion	billion	NUM
taxlaw-6840	485	69	to	to	PART
taxlaw-6840	485	70	$	$	SYM
taxlaw-6840	485	71	534	534	NUM
taxlaw-6840	485	72	billion	billion	NUM
taxlaw-6840	485	73	,	,	PUNCT
taxlaw-6840	485	74	and	and	CCONJ
taxlaw-6840	485	75	the	the	DET
taxlaw-6840	485	76	share	share	NOUN
taxlaw-6840	485	77	of	of	ADP
taxlaw-6840	485	78	all	all	DET
taxlaw-6840	485	79	foreign	foreign	ADJ
taxlaw-6840	485	80	earnings	earning	NOUN
taxlaw-6840	485	81	in	in	ADP
taxlaw-6840	485	82	those	those	DET
taxlaw-6840	485	83	seven	seven	NUM
taxlaw-6840	485	84	havens	haven	NOUN
taxlaw-6840	485	85	was	be	AUX
taxlaw-6840	485	86	stable	stable	ADJ
taxlaw-6840	485	87	,	,	PUNCT
taxlaw-6840	485	88	at	at	ADP
taxlaw-6840	485	89	about	about	ADP
taxlaw-6840	485	90	61	61	NUM
taxlaw-6840	485	91	%	%	NOUN
taxlaw-6840	485	92	.	.	PUNCT
taxlaw-6840	486	1	figure	figure	NOUN
taxlaw-6840	486	2	10	10	NUM
taxlaw-6840	486	3	shows	show	VERB
taxlaw-6840	486	4	the	the	DET
taxlaw-6840	486	5	longer	long	ADJ
taxlaw-6840	486	6	trends	trend	NOUN
taxlaw-6840	486	7	of	of	ADP
taxlaw-6840	486	8	u.s	u.s	PROPN
taxlaw-6840	486	9	.	.	PROPN
taxlaw-6840	486	10	mnc	mnc	PROPN
taxlaw-6840	486	11	earnings	earning	NOUN
taxlaw-6840	486	12	in	in	ADP
taxlaw-6840	486	13	the	the	DET
taxlaw-6840	486	14	big	big	ADJ
taxlaw-6840	486	15	seven	seven	NUM
taxlaw-6840	486	16	havens	haven	NOUN
taxlaw-6840	486	17	,	,	PUNCT
taxlaw-6840	486	18	as	as	ADP
taxlaw-6840	486	19	a	a	DET
taxlaw-6840	486	20	share	share	NOUN
taxlaw-6840	486	21	of	of	ADP
taxlaw-6840	486	22	u.s	u.s	PROPN
taxlaw-6840	486	23	.	.	PROPN
taxlaw-6840	486	24	gdp	gdp	NOUN
taxlaw-6840	486	25	and	and	CCONJ
taxlaw-6840	486	26	as	as	ADP
taxlaw-6840	486	27	a	a	DET
taxlaw-6840	486	28	share	share	NOUN
taxlaw-6840	486	29	of	of	ADP
taxlaw-6840	486	30	foreign	foreign	ADJ
taxlaw-6840	486	31	earnings	earning	NOUN
taxlaw-6840	486	32	;	;	PUNCT
taxlaw-6840	486	33	the	the	DET
taxlaw-6840	486	34	data	datum	NOUN
taxlaw-6840	486	35	post	post	NOUN
taxlaw-6840	486	36	-	-	ADJ
taxlaw-6840	486	37	tcja	tcja	ADJ
taxlaw-6840	486	38	(	(	PUNCT
taxlaw-6840	486	39	2018	2018	NUM
taxlaw-6840	486	40	and	and	CCONJ
taxlaw-6840	486	41	2019	2019	NUM
taxlaw-6840	486	42	)	)	PUNCT
taxlaw-6840	486	43	are	be	AUX
taxlaw-6840	486	44	nearly	nearly	ADV
taxlaw-6840	486	45	indistinguishable	indistinguishable	ADJ
taxlaw-6840	486	46	from	from	ADP
taxlaw-6840	486	47	the	the	DET
taxlaw-6840	486	48	years	year	NOUN
taxlaw-6840	486	49	prior	prior	ADV
taxlaw-6840	486	50	to	to	ADP
taxlaw-6840	486	51	tcja	tcja	NOUN
taxlaw-6840	486	52	.	.	PUNCT
taxlaw-6840	487	1	of	of	ADP
taxlaw-6840	487	2	course	course	NOUN
taxlaw-6840	487	3	,	,	PUNCT
taxlaw-6840	487	4	as	as	ADP
taxlaw-6840	487	5	with	with	ADP
taxlaw-6840	487	6	other	other	ADJ
taxlaw-6840	487	7	elements	element	NOUN
taxlaw-6840	487	8	of	of	ADP
taxlaw-6840	487	9	the	the	DET
taxlaw-6840	487	10	law	law	NOUN
taxlaw-6840	487	11	,	,	PUNCT
taxlaw-6840	487	12	it	it	PRON
taxlaw-6840	487	13	may	may	AUX
taxlaw-6840	487	14	take	take	VERB
taxlaw-6840	487	15	time	time	NOUN
taxlaw-6840	487	16	for	for	SCONJ
taxlaw-6840	487	17	the	the	DET
taxlaw-6840	487	18	full	full	ADJ
taxlaw-6840	487	19	effects	effect	NOUN
taxlaw-6840	487	20	to	to	PART
taxlaw-6840	487	21	materialize	materialize	VERB
taxlaw-6840	487	22	.	.	PUNCT
taxlaw-6840	488	1	beyond	beyond	ADP
taxlaw-6840	488	2	that	that	PRON
taxlaw-6840	488	3	,	,	PUNCT
taxlaw-6840	488	4	the	the	DET
taxlaw-6840	488	5	polices	police	NOUN
taxlaw-6840	488	6	of	of	ADP
taxlaw-6840	488	7	other	other	ADJ
taxlaw-6840	488	8	countries	country	NOUN
taxlaw-6840	488	9	are	be	AUX
taxlaw-6840	488	10	not	not	PART
taxlaw-6840	488	11	standing	stand	VERB
taxlaw-6840	488	12	still	still	ADV
taxlaw-6840	488	13	,	,	PUNCT
taxlaw-6840	488	14	in	in	ADP
taxlaw-6840	488	15	ways	way	NOUN
taxlaw-6840	488	16	that	that	PRON
taxlaw-6840	488	17	will	will	AUX
taxlaw-6840	488	18	continue	continue	VERB
taxlaw-6840	488	19	to	to	PART
taxlaw-6840	488	20	impact	impact	VERB
taxlaw-6840	488	21	the	the	DET
taxlaw-6840	488	22	incentives	incentive	NOUN
taxlaw-6840	488	23	for	for	ADP
taxlaw-6840	488	24	both	both	PRON
taxlaw-6840	488	25	offshoring	offshore	VERB
taxlaw-6840	488	26	real	real	ADJ
taxlaw-6840	488	27	activity	activity	NOUN
taxlaw-6840	488	28	(	(	PUNCT
taxlaw-6840	488	29	plant	plant	NOUN
taxlaw-6840	488	30	and	and	CCONJ
taxlaw-6840	488	31	equipment	equipment	NOUN
taxlaw-6840	488	32	and	and	CCONJ
taxlaw-6840	488	33	jobs	job	NOUN
taxlaw-6840	488	34	)	)	PUNCT
taxlaw-6840	488	35	as	as	ADV
taxlaw-6840	488	36	well	well	ADV
taxlaw-6840	488	37	as	as	ADP
taxlaw-6840	488	38	the	the	DET
taxlaw-6840	488	39	shifting	shifting	NOUN
taxlaw-6840	488	40	of	of	ADP
taxlaw-6840	488	41	paper	paper	NOUN
taxlaw-6840	488	42	profits	profit	NOUN
taxlaw-6840	488	43	.	.	PUNCT
taxlaw-6840	489	1	77	77	NUM
taxlaw-6840	490	1	i	i	PRON
taxlaw-6840	490	2	d.	d.	VERB
taxlaw-6840	490	3	this	this	PRON
taxlaw-6840	490	4	is	be	AUX
taxlaw-6840	490	5	because	because	SCONJ
taxlaw-6840	490	6	the	the	DET
taxlaw-6840	490	7	foreign	foreign	ADJ
taxlaw-6840	490	8	tax	tax	NOUN
taxlaw-6840	490	9	rate	rate	NOUN
taxlaw-6840	490	10	becomes	become	VERB
taxlaw-6840	490	11	.105	.105	NUM
taxlaw-6840	491	1	+	+	CCONJ
taxlaw-6840	491	2	.2*tf	.2*tf	PROPN
taxlaw-6840	491	3	,	,	PUNCT
taxlaw-6840	491	4	where	where	SCONJ
taxlaw-6840	491	5	tf	tf	PROPN
taxlaw-6840	491	6	is	be	AUX
taxlaw-6840	491	7	the	the	DET
taxlaw-6840	491	8	foreign	foreign	ADJ
taxlaw-6840	491	9	tax	tax	NOUN
taxlaw-6840	491	10	rate	rate	NOUN
taxlaw-6840	491	11	.	.	PUNCT
taxlaw-6840	492	1	only	only	ADV
taxlaw-6840	492	2	80	80	NUM
taxlaw-6840	492	3	%	%	NOUN
taxlaw-6840	492	4	of	of	ADP
taxlaw-6840	492	5	foreign	foreign	ADJ
taxlaw-6840	492	6	tax	tax	NOUN
taxlaw-6840	492	7	payments	payment	NOUN
taxlaw-6840	492	8	are	be	AUX
taxlaw-6840	492	9	creditable	creditable	ADJ
taxlaw-6840	492	10	.	.	PUNCT
taxlaw-6840	493	1	78	78	NUM
taxlaw-6840	494	1	i	i	PRON
taxlaw-6840	494	2	d.	d.	PROPN
taxlaw-6840	494	3	79	79	NUM
taxlaw-6840	494	4	these	these	DET
taxlaw-6840	494	5	data	datum	NOUN
taxlaw-6840	494	6	include	include	VERB
taxlaw-6840	494	7	the	the	DET
taxlaw-6840	494	8	seven	seven	NUM
taxlaw-6840	494	9	largest	large	ADJ
taxlaw-6840	494	10	havens	haven	NOUN
taxlaw-6840	494	11	in	in	ADP
taxlaw-6840	494	12	the	the	DET
taxlaw-6840	494	13	u.s	u.s	PROPN
taxlaw-6840	494	14	.	.	PROPN
taxlaw-6840	494	15	bureau	bureau	PROPN
taxlaw-6840	494	16	of	of	ADP
taxlaw-6840	494	17	economic	economic	ADJ
taxlaw-6840	494	18	analysis	analysis	NOUN
taxlaw-6840	494	19	(	(	PUNCT
taxlaw-6840	494	20	bea	bea	ADJ
taxlaw-6840	494	21	)	)	PUNCT
taxlaw-6840	494	22	direct	direct	ADJ
taxlaw-6840	494	23	investment	investment	NOUN
taxlaw-6840	494	24	database	database	NOUN
taxlaw-6840	494	25	:	:	PUNCT
taxlaw-6840	494	26	bermuda	bermuda	NOUN
taxlaw-6840	494	27	,	,	PUNCT
taxlaw-6840	494	28	the	the	DET
taxlaw-6840	494	29	caymans	caymans	PROPN
taxlaw-6840	494	30	,	,	PUNCT
taxlaw-6840	494	31	ireland	ireland	PROPN
taxlaw-6840	494	32	,	,	PUNCT
taxlaw-6840	494	33	luxembourg	luxembourg	PROPN
taxlaw-6840	494	34	,	,	PUNCT
taxlaw-6840	494	35	the	the	DET
taxlaw-6840	494	36	netherlands	netherlands	PROPN
taxlaw-6840	494	37	,	,	PUNCT
taxlaw-6840	494	38	singapore	singapore	PROPN
taxlaw-6840	494	39	,	,	PUNCT
taxlaw-6840	494	40	and	and	CCONJ
taxlaw-6840	494	41	switzerland	switzerland	PROPN
taxlaw-6840	494	42	.	.	PUNCT
taxlaw-6840	495	1	the	the	DET
taxlaw-6840	495	2	data	datum	NOUN
taxlaw-6840	495	3	show	show	VERB
taxlaw-6840	495	4	only	only	ADV
taxlaw-6840	495	5	those	those	DET
taxlaw-6840	495	6	earnings	earning	NOUN
taxlaw-6840	495	7	attributed	attribute	VERB
taxlaw-6840	495	8	to	to	ADP
taxlaw-6840	495	9	u.s	u.s	PROPN
taxlaw-6840	495	10	.	.	PROPN
taxlaw-6840	495	11	shareholders	shareholder	NOUN
taxlaw-6840	495	12	;	;	PUNCT
taxlaw-6840	495	13	earnings	earning	NOUN
taxlaw-6840	495	14	are	be	AUX
taxlaw-6840	495	15	shown	show	VERB
taxlaw-6840	495	16	after	after	ADP
taxlaw-6840	495	17	payments	payment	NOUN
taxlaw-6840	495	18	of	of	ADP
taxlaw-6840	495	19	foreign	foreign	ADJ
taxlaw-6840	495	20	tax	tax	NOUN
taxlaw-6840	495	21	.	.	PUNCT
taxlaw-6840	496	1	for	for	ADP
taxlaw-6840	496	2	greater	great	ADJ
taxlaw-6840	496	3	discussion	discussion	NOUN
taxlaw-6840	496	4	see	see	VERB
taxlaw-6840	496	5	i	i	PRON
taxlaw-6840	496	6	d.	d.	PROPN
taxlaw-6840	496	7	2020	2020	NUM
taxlaw-6840	496	8	]	]	PUNCT
taxlaw-6840	496	9	fixing	fix	VERB
taxlaw-6840	496	10	five	five	NUM
taxlaw-6840	496	11	flaws	flaw	NOUN
taxlaw-6840	496	12	of	of	ADP
taxlaw-6840	496	13	the	the	DET
taxlaw-6840	496	14	tax	tax	NOUN
taxlaw-6840	496	15	cuts	cut	NOUN
taxlaw-6840	496	16	and	and	CCONJ
taxlaw-6840	496	17	jobs	job	NOUN
taxlaw-6840	496	18	act	act	VERB
taxlaw-6840	496	19	59	59	NUM
taxlaw-6840	496	20	figure	figure	NOUN
taxlaw-6840	496	21	10	10	NUM
taxlaw-6840	496	22	:	:	PUNCT
taxlaw-6840	496	23	share	share	NOUN
taxlaw-6840	496	24	of	of	ADP
taxlaw-6840	496	25	u.s	u.s	PROPN
taxlaw-6840	496	26	.	.	PROPN
taxlaw-6840	496	27	mnc	mnc	PROPN
taxlaw-6840	496	28	earnings	earning	NOUN
taxlaw-6840	496	29	in	in	ADP
taxlaw-6840	496	30	big	big	ADJ
taxlaw-6840	496	31	7	7	NUM
taxlaw-6840	496	32	tax	tax	NOUN
taxlaw-6840	496	33	havens	haven	NOUN
taxlaw-6840	496	34	80	80	NUM
taxlaw-6840	496	35	vi	vi	NOUN
taxlaw-6840	496	36	.	.	PUNCT
taxlaw-6840	496	37	tax	tax	NOUN
taxlaw-6840	496	38	administration	administration	NOUN
taxlaw-6840	496	39	the	the	DET
taxlaw-6840	496	40	tcja	tcja	NOUN
taxlaw-6840	496	41	was	be	AUX
taxlaw-6840	496	42	sold	sell	VERB
taxlaw-6840	496	43	as	as	ADP
taxlaw-6840	496	44	providing	provide	VERB
taxlaw-6840	496	45	substantial	substantial	ADJ
taxlaw-6840	496	46	simplification	simplification	NOUN
taxlaw-6840	496	47	.	.	PUNCT
taxlaw-6840	497	1	on	on	ADP
taxlaw-6840	497	2	the	the	DET
taxlaw-6840	497	3	business	business	NOUN
taxlaw-6840	497	4	side	side	NOUN
taxlaw-6840	497	5	,	,	PUNCT
taxlaw-6840	497	6	that	that	DET
taxlaw-6840	497	7	argument	argument	NOUN
taxlaw-6840	497	8	is	be	AUX
taxlaw-6840	497	9	nearly	nearly	ADV
taxlaw-6840	497	10	impossible	impossible	ADJ
taxlaw-6840	497	11	to	to	PART
taxlaw-6840	497	12	make	make	VERB
taxlaw-6840	497	13	due	due	ADJ
taxlaw-6840	497	14	to	to	ADP
taxlaw-6840	497	15	the	the	DET
taxlaw-6840	497	16	complexity	complexity	NOUN
taxlaw-6840	497	17	surrounding	surround	VERB
taxlaw-6840	497	18	the	the	DET
taxlaw-6840	497	19	new	new	ADJ
taxlaw-6840	497	20	pass	pass	VERB
taxlaw-6840	497	21	-	-	PUNCT
taxlaw-6840	497	22	through	through	ADP
taxlaw-6840	497	23	income	income	NOUN
taxlaw-6840	497	24	deduction	deduction	NOUN
taxlaw-6840	497	25	as	as	ADV
taxlaw-6840	497	26	well	well	ADV
taxlaw-6840	497	27	as	as	ADP
taxlaw-6840	497	28	the	the	DET
taxlaw-6840	497	29	complexity	complexity	NOUN
taxlaw-6840	497	30	of	of	ADP
taxlaw-6840	497	31	the	the	DET
taxlaw-6840	497	32	new	new	ADJ
taxlaw-6840	497	33	international	international	ADJ
taxlaw-6840	497	34	tax	tax	NOUN
taxlaw-6840	497	35	rules	rule	NOUN
taxlaw-6840	497	36	.	.	PUNCT
taxlaw-6840	498	1	on	on	ADP
taxlaw-6840	498	2	the	the	DET
taxlaw-6840	498	3	individual	individual	ADJ
taxlaw-6840	498	4	side	side	NOUN
taxlaw-6840	498	5	,	,	PUNCT
taxlaw-6840	498	6	there	there	PRON
taxlaw-6840	498	7	is	be	VERB
taxlaw-6840	498	8	a	a	DET
taxlaw-6840	498	9	stronger	strong	ADJ
taxlaw-6840	498	10	case	case	NOUN
taxlaw-6840	498	11	for	for	ADP
taxlaw-6840	498	12	simplification	simplification	NOUN
taxlaw-6840	498	13	.	.	PUNCT
taxlaw-6840	499	1	for	for	ADP
taxlaw-6840	499	2	example	example	NOUN
taxlaw-6840	499	3	,	,	PUNCT
taxlaw-6840	499	4	the	the	DET
taxlaw-6840	499	5	tax	tax	NOUN
taxlaw-6840	499	6	policy	policy	NOUN
taxlaw-6840	499	7	center	center	NOUN
taxlaw-6840	499	8	estimates	estimate	VERB
taxlaw-6840	499	9	that	that	SCONJ
taxlaw-6840	499	10	the	the	DET
taxlaw-6840	499	11	number	number	NOUN
taxlaw-6840	499	12	of	of	ADP
taxlaw-6840	499	13	tax	tax	NOUN
taxlaw-6840	499	14	units	unit	NOUN
taxlaw-6840	499	15	that	that	PRON
taxlaw-6840	499	16	would	would	AUX
taxlaw-6840	499	17	itemize	itemize	VERB
taxlaw-6840	499	18	in	in	ADP
taxlaw-6840	499	19	2018	2018	NUM
taxlaw-6840	499	20	declined	decline	VERB
taxlaw-6840	499	21	from	from	ADP
taxlaw-6840	499	22	37	37	NUM
taxlaw-6840	499	23	million	million	NUM
taxlaw-6840	499	24	(	(	PUNCT
taxlaw-6840	499	25	under	under	ADP
taxlaw-6840	499	26	old	old	ADJ
taxlaw-6840	499	27	law	law	NOUN
taxlaw-6840	499	28	)	)	PUNCT
taxlaw-6840	499	29	to	to	ADP
taxlaw-6840	499	30	16	16	NUM
taxlaw-6840	499	31	million	million	NUM
taxlaw-6840	499	32	under	under	ADP
taxlaw-6840	499	33	tcja	tcja	PROPN
taxlaw-6840	499	34	.	.	PUNCT
taxlaw-6840	500	1	jct	jct	PROPN
taxlaw-6840	500	2	has	have	AUX
taxlaw-6840	500	3	predicted	predict	VERB
taxlaw-6840	500	4	a	a	DET
taxlaw-6840	500	5	decline	decline	NOUN
taxlaw-6840	500	6	from	from	ADP
taxlaw-6840	500	7	46.5	46.5	NUM
taxlaw-6840	500	8	million	million	NUM
taxlaw-6840	500	9	itemizing	itemize	VERB
taxlaw-6840	500	10	returns	return	NOUN
taxlaw-6840	500	11	in	in	ADP
taxlaw-6840	500	12	2017	2017	NUM
taxlaw-6840	500	13	to	to	PART
taxlaw-6840	500	14	18	18	NUM
taxlaw-6840	500	15	million	million	NUM
taxlaw-6840	500	16	in	in	ADP
taxlaw-6840	500	17	2018.81	2018.81	NUM
taxlaw-6840	500	18	for	for	ADP
taxlaw-6840	500	19	those	those	PRON
taxlaw-6840	500	20	that	that	PRON
taxlaw-6840	500	21	are	be	AUX
taxlaw-6840	500	22	no	no	ADV
taxlaw-6840	500	23	longer	long	ADV
taxlaw-6840	500	24	itemizing	itemize	VERB
taxlaw-6840	500	25	,	,	PUNCT
taxlaw-6840	500	26	they	they	PRON
taxlaw-6840	500	27	will	will	AUX
taxlaw-6840	500	28	no	no	ADV
taxlaw-6840	500	29	longer	long	ADV
taxlaw-6840	500	30	need	need	VERB
taxlaw-6840	500	31	to	to	PART
taxlaw-6840	500	32	keep	keep	VERB
taxlaw-6840	500	33	records	record	NOUN
taxlaw-6840	500	34	of	of	ADP
taxlaw-6840	500	35	their	their	PRON
taxlaw-6840	500	36	charitable	charitable	ADJ
taxlaw-6840	500	37	contributions	contribution	NOUN
taxlaw-6840	500	38	,	,	PUNCT
taxlaw-6840	500	39	home	home	NOUN
taxlaw-6840	500	40	mortgage	mortgage	NOUN
taxlaw-6840	500	41	interest	interest	NOUN
taxlaw-6840	500	42	payments	payment	NOUN
taxlaw-6840	500	43	,	,	PUNCT
taxlaw-6840	500	44	or	or	CCONJ
taxlaw-6840	500	45	property	property	NOUN
taxlaw-6840	500	46	tax	tax	NOUN
taxlaw-6840	500	47	payments	payment	NOUN
taxlaw-6840	500	48	.	.	PUNCT
taxlaw-6840	501	1	(	(	PUNCT
taxlaw-6840	501	2	state	state	NOUN
taxlaw-6840	501	3	income	income	NOUN
taxlaw-6840	501	4	tax	tax	NOUN
taxlaw-6840	501	5	record	record	NOUN
taxlaw-6840	501	6	-	-	PUNCT
taxlaw-6840	501	7	keeping	keeping	NOUN
taxlaw-6840	501	8	is	be	AUX
taxlaw-6840	501	9	still	still	ADV
taxlaw-6840	501	10	needed	need	VERB
taxlaw-6840	501	11	for	for	ADP
taxlaw-6840	501	12	filing	file	VERB
taxlaw-6840	501	13	state	state	NOUN
taxlaw-6840	501	14	income	income	NOUN
taxlaw-6840	501	15	taxes	taxis	NOUN
taxlaw-6840	501	16	.	.	PUNCT
taxlaw-6840	501	17	)	)	PUNCT
taxlaw-6840	502	1	while	while	SCONJ
taxlaw-6840	502	2	those	those	DET
taxlaw-6840	502	3	simplification	simplification	NOUN
taxlaw-6840	502	4	gains	gain	NOUN
taxlaw-6840	502	5	are	be	AUX
taxlaw-6840	502	6	not	not	PART
taxlaw-6840	502	7	zero	zero	NUM
taxlaw-6840	502	8	,	,	PUNCT
taxlaw-6840	502	9	they	they	PRON
taxlaw-6840	502	10	are	be	AUX
taxlaw-6840	502	11	also	also	ADV
taxlaw-6840	502	12	not	not	PART
taxlaw-6840	502	13	large	large	ADJ
taxlaw-6840	502	14	.	.	PUNCT
taxlaw-6840	503	1	for	for	ADP
taxlaw-6840	503	2	those	those	PRON
taxlaw-6840	503	3	used	use	VERB
taxlaw-6840	503	4	to	to	ADP
taxlaw-6840	503	5	itemizing	itemize	VERB
taxlaw-6840	503	6	,	,	PUNCT
taxlaw-6840	503	7	keeping	keep	VERB
taxlaw-6840	503	8	track	track	NOUN
taxlaw-6840	503	9	of	of	ADP
taxlaw-6840	503	10	these	these	DET
taxlaw-6840	503	11	items	item	NOUN
taxlaw-6840	503	12	was	be	AUX
taxlaw-6840	503	13	not	not	PART
taxlaw-6840	503	14	difficult	difficult	ADJ
taxlaw-6840	503	15	,	,	PUNCT
taxlaw-6840	503	16	and	and	CCONJ
taxlaw-6840	503	17	if	if	SCONJ
taxlaw-6840	503	18	the	the	DET
taxlaw-6840	503	19	decision	decision	NOUN
taxlaw-6840	503	20	to	to	PART
taxlaw-6840	503	21	itemize	itemize	VERB
taxlaw-6840	503	22	is	be	AUX
taxlaw-6840	503	23	borderline	borderline	NOUN
taxlaw-6840	503	24	,	,	PUNCT
taxlaw-6840	503	25	one	one	PRON
taxlaw-6840	503	26	needs	need	VERB
taxlaw-6840	503	27	to	to	PART
taxlaw-6840	503	28	track	track	VERB
taxlaw-6840	503	29	these	these	DET
taxlaw-6840	503	30	numbers	number	NOUN
taxlaw-6840	503	31	regardless.82	regardless.82	NOUN
taxlaw-6840	503	32	in	in	ADP
taxlaw-6840	503	33	addition	addition	NOUN
taxlaw-6840	503	34	,	,	PUNCT
taxlaw-6840	503	35	much	much	ADJ
taxlaw-6840	503	36	fanfare	fanfare	NOUN
taxlaw-6840	503	37	was	be	AUX
taxlaw-6840	503	38	made	make	VERB
taxlaw-6840	503	39	about	about	ADP
taxlaw-6840	503	40	reducing	reduce	VERB
taxlaw-6840	503	41	the	the	DET
taxlaw-6840	503	42	complexity	complexity	NOUN
taxlaw-6840	503	43	of	of	ADP
taxlaw-6840	503	44	the	the	DET
taxlaw-6840	503	45	tax	tax	NOUN
taxlaw-6840	503	46	forms	form	NOUN
taxlaw-6840	503	47	and	and	CCONJ
taxlaw-6840	503	48	shortening	shorten	VERB
taxlaw-6840	503	49	the	the	DET
taxlaw-6840	503	50	main	main	ADJ
taxlaw-6840	503	51	form	form	NOUN
taxlaw-6840	503	52	,	,	PUNCT
taxlaw-6840	503	53	the	the	DET
taxlaw-6840	503	54	1040	1040	NUM
taxlaw-6840	503	55	.	.	PUNCT
taxlaw-6840	504	1	however	however	ADV
taxlaw-6840	504	2	,	,	PUNCT
taxlaw-6840	504	3	the	the	DET
taxlaw-6840	504	4	1040	1040	NUM
taxlaw-6840	504	5	form	form	NOUN
taxlaw-6840	504	6	was	be	AUX
taxlaw-6840	504	7	redesigned	redesign	VERB
taxlaw-6840	504	8	by	by	ADP
taxlaw-6840	504	9	moving	move	VERB
taxlaw-6840	504	10	common	common	ADJ
taxlaw-6840	504	11	items	item	NOUN
taxlaw-6840	504	12	off	off	ADP
taxlaw-6840	504	13	the	the	DET
taxlaw-6840	504	14	main	main	ADJ
taxlaw-6840	504	15	form	form	NOUN
taxlaw-6840	504	16	and	and	CCONJ
taxlaw-6840	504	17	into	into	ADP
taxlaw-6840	504	18	a	a	DET
taxlaw-6840	504	19	new	new	ADJ
taxlaw-6840	504	20	schedule	schedule	NOUN
taxlaw-6840	504	21	1	1	NUM
taxlaw-6840	504	22	that	that	PRON
taxlaw-6840	504	23	feeds	feed	VERB
taxlaw-6840	504	24	into	into	ADP
taxlaw-6840	504	25	the	the	DET
taxlaw-6840	504	26	1040	1040	NUM
taxlaw-6840	504	27	.	.	PUNCT
taxlaw-6840	505	1	since	since	SCONJ
taxlaw-6840	505	2	schedule	schedule	NOUN
taxlaw-6840	505	3	1	1	NUM
taxlaw-6840	505	4	80	80	NUM
taxlaw-6840	505	5	note	note	NOUN
taxlaw-6840	505	6	:	:	PUNCT
taxlaw-6840	505	7	data	datum	NOUN
taxlaw-6840	505	8	are	be	AUX
taxlaw-6840	505	9	from	from	ADP
taxlaw-6840	505	10	the	the	DET
taxlaw-6840	505	11	u.s	u.s	PROPN
taxlaw-6840	505	12	.	.	PROPN
taxlaw-6840	505	13	bea	bea	PROPN
taxlaw-6840	505	14	.	.	PUNCT
taxlaw-6840	506	1	data	datum	NOUN
taxlaw-6840	506	2	for	for	ADP
taxlaw-6840	506	3	2019	2019	NUM
taxlaw-6840	506	4	are	be	AUX
taxlaw-6840	506	5	based	base	VERB
taxlaw-6840	506	6	on	on	ADP
taxlaw-6840	506	7	the	the	DET
taxlaw-6840	506	8	first	first	ADJ
taxlaw-6840	506	9	three	three	NUM
taxlaw-6840	506	10	quarters	quarter	NOUN
taxlaw-6840	506	11	of	of	ADP
taxlaw-6840	506	12	data	datum	NOUN
taxlaw-6840	506	13	scaled	scale	VERB
taxlaw-6840	506	14	by	by	ADP
taxlaw-6840	506	15	(	(	PUNCT
taxlaw-6840	506	16	4/3	4/3	NUM
taxlaw-6840	506	17	)	)	PUNCT
taxlaw-6840	506	18	.	.	PUNCT
taxlaw-6840	507	1	the	the	DET
taxlaw-6840	507	2	big	big	ADJ
taxlaw-6840	507	3	seven	seven	NUM
taxlaw-6840	507	4	havens	haven	NOUN
taxlaw-6840	507	5	are	be	AUX
taxlaw-6840	507	6	:	:	PUNCT
taxlaw-6840	507	7	bermuda	bermuda	PROPN
taxlaw-6840	507	8	,	,	PUNCT
taxlaw-6840	507	9	the	the	DET
taxlaw-6840	507	10	caymans	caymans	PROPN
taxlaw-6840	507	11	,	,	PUNCT
taxlaw-6840	507	12	ireland	ireland	PROPN
taxlaw-6840	507	13	,	,	PUNCT
taxlaw-6840	507	14	luxembourg	luxembourg	PROPN
taxlaw-6840	507	15	,	,	PUNCT
taxlaw-6840	507	16	the	the	DET
taxlaw-6840	507	17	netherlands	netherlands	PROPN
taxlaw-6840	507	18	,	,	PUNCT
taxlaw-6840	507	19	singapore	singapore	PROPN
taxlaw-6840	507	20	,	,	PUNCT
taxlaw-6840	507	21	and	and	CCONJ
taxlaw-6840	507	22	switzerland	switzerland	PROPN
taxlaw-6840	507	23	.	.	PUNCT
taxlaw-6840	508	1	81	81	NUM
taxlaw-6840	508	2	see	see	VERB
taxlaw-6840	508	3	tax	tax	NOUN
taxlaw-6840	508	4	policy	policy	NOUN
taxlaw-6840	508	5	center	center	NOUN
taxlaw-6840	508	6	,	,	PUNCT
taxlaw-6840	508	7	t18	t18	PROPN
taxlaw-6840	508	8	-	-	PUNCT
taxlaw-6840	508	9	0009	0009	NUM
taxlaw-6840	508	10	impact	impact	NOUN
taxlaw-6840	508	11	on	on	ADP
taxlaw-6840	508	12	the	the	DET
taxlaw-6840	508	13	tax	tax	NOUN
taxlaw-6840	508	14	benefit	benefit	NOUN
taxlaw-6840	508	15	of	of	ADP
taxlaw-6840	508	16	charitable	charitable	ADJ
taxlaw-6840	508	17	deduction	deduction	NOUN
taxlaw-6840	508	18	of	of	ADP
taxlaw-6840	508	19	h.r.1	h.r.1	NOUN
taxlaw-6840	508	20	,	,	PUNCT
taxlaw-6840	508	21	the	the	DET
taxlaw-6840	508	22	tax	tax	NOUN
taxlaw-6840	508	23	cuts	cut	NOUN
taxlaw-6840	508	24	and	and	CCONJ
taxlaw-6840	508	25	jobs	job	NOUN
taxlaw-6840	508	26	act	act	PROPN
taxlaw-6840	508	27	,	,	PUNCT
taxlaw-6840	508	28	by	by	ADP
taxlaw-6840	508	29	expanded	expand	VERB
taxlaw-6840	508	30	cash	cash	NOUN
taxlaw-6840	508	31	income	income	NOUN
taxlaw-6840	508	32	level	level	NOUN
taxlaw-6840	508	33	,	,	PUNCT
taxlaw-6840	508	34	2018	2018	NUM
taxlaw-6840	508	35	(	(	PUNCT
taxlaw-6840	508	36	2018	2018	NUM
taxlaw-6840	508	37	)	)	PUNCT
taxlaw-6840	508	38	,	,	PUNCT
taxlaw-6840	508	39	available	available	ADJ
taxlaw-6840	508	40	at	at	ADP
taxlaw-6840	508	41	https://www.taxpolicycenter.org/model-estimates/impact-itemized-deductions-tax-cuts-and-jobs-act-jan-2018/t180009-impact-tax	https://www.taxpolicycenter.org/model-estimates/impact-itemized-deductions-tax-cuts-and-jobs-act-jan-2018/t180009-impact-tax	NOUN
taxlaw-6840	508	42	[	[	X
taxlaw-6840	508	43	https://perma.cc/96dh-y5tc	https://perma.cc/96dh-y5tc	NOUN
taxlaw-6840	508	44	]	]	PUNCT
taxlaw-6840	508	45	and	and	CCONJ
taxlaw-6840	508	46	staff	staff	NOUN
taxlaw-6840	508	47	of	of	ADP
taxlaw-6840	508	48	the	the	DET
taxlaw-6840	508	49	joint	joint	ADJ
taxlaw-6840	508	50	comm	comm	NOUN
taxlaw-6840	508	51	on	on	ADP
taxlaw-6840	508	52	tax’n	tax’n	NUM
taxlaw-6840	508	53	,	,	PUNCT
taxlaw-6840	508	54	115th	115th	ADJ
taxlaw-6840	508	55	cong	cong	NOUN
taxlaw-6840	508	56	.	.	PUNCT
taxlaw-6840	508	57	,	,	PUNCT
taxlaw-6840	508	58	tables	table	NOUN
taxlaw-6840	508	59	related	relate	VERB
taxlaw-6840	508	60	to	to	ADP
taxlaw-6840	508	61	the	the	DET
taxlaw-6840	508	62	federal	federal	ADJ
taxlaw-6840	508	63	tax	tax	NOUN
taxlaw-6840	508	64	system	system	NOUN
taxlaw-6840	508	65	as	as	ADP
taxlaw-6840	508	66	in	in	ADP
taxlaw-6840	508	67	effect	effect	NOUN
taxlaw-6840	508	68	2017	2017	NUM
taxlaw-6840	508	69	to	to	ADP
taxlaw-6840	508	70	2026	2026	NUM
taxlaw-6840	508	71	,	,	PUNCT
taxlaw-6840	508	72	tbl.5	tbl.5	VERB
taxlaw-6840	508	73	at	at	ADP
taxlaw-6840	508	74	6	6	NUM
taxlaw-6840	508	75	(	(	PUNCT
taxlaw-6840	508	76	2018	2018	NUM
taxlaw-6840	508	77	)	)	PUNCT
taxlaw-6840	508	78	.	.	PUNCT
taxlaw-6840	509	1	82	82	NUM
taxlaw-6840	510	1	as	as	ADP
taxlaw-6840	510	2	one	one	NUM
taxlaw-6840	510	3	anecdotal	anecdotal	ADJ
taxlaw-6840	510	4	piece	piece	NOUN
taxlaw-6840	510	5	of	of	ADP
taxlaw-6840	510	6	evidence	evidence	NOUN
taxlaw-6840	510	7	,	,	PUNCT
taxlaw-6840	510	8	i	i	PRON
taxlaw-6840	510	9	help	help	VERB
taxlaw-6840	510	10	several	several	ADJ
taxlaw-6840	510	11	friends	friend	NOUN
taxlaw-6840	510	12	with	with	ADP
taxlaw-6840	510	13	their	their	PRON
taxlaw-6840	510	14	taxes	taxis	NOUN
taxlaw-6840	510	15	.	.	PUNCT
taxlaw-6840	511	1	when	when	SCONJ
taxlaw-6840	511	2	some	some	PRON
taxlaw-6840	511	3	ended	end	VERB
taxlaw-6840	511	4	up	up	ADP
taxlaw-6840	511	5	not	not	PART
taxlaw-6840	511	6	itemizing	itemize	VERB
taxlaw-6840	511	7	,	,	PUNCT
taxlaw-6840	511	8	it	it	PRON
taxlaw-6840	511	9	really	really	ADV
taxlaw-6840	511	10	did	do	AUX
taxlaw-6840	511	11	not	not	PART
taxlaw-6840	511	12	save	save	VERB
taxlaw-6840	511	13	more	more	ADJ
taxlaw-6840	511	14	than	than	ADP
taxlaw-6840	511	15	a	a	PRON
taxlaw-6840	511	16	minute	minute	NOUN
taxlaw-6840	511	17	or	or	CCONJ
taxlaw-6840	511	18	two	two	NUM
taxlaw-6840	511	19	per	per	ADP
taxlaw-6840	511	20	return	return	NOUN
taxlaw-6840	511	21	.	.	PUNCT
taxlaw-6840	512	1	and	and	CCONJ
taxlaw-6840	512	2	record	record	NOUN
taxlaw-6840	512	3	-	-	PUNCT
taxlaw-6840	512	4	keeping	keep	VERB
taxlaw-6840	512	5	costs	cost	NOUN
taxlaw-6840	512	6	for	for	ADP
taxlaw-6840	512	7	these	these	DET
taxlaw-6840	512	8	items	item	NOUN
taxlaw-6840	512	9	are	be	AUX
taxlaw-6840	512	10	quite	quite	ADV
taxlaw-6840	512	11	minor	minor	ADJ
taxlaw-6840	512	12	.	.	PUNCT
taxlaw-6840	513	1	0.0	0.0	NUM
taxlaw-6840	513	2	%	%	NOUN
taxlaw-6840	513	3	0.2	0.2	NUM
taxlaw-6840	513	4	%	%	NOUN
taxlaw-6840	513	5	0.4	0.4	NUM
taxlaw-6840	513	6	%	%	NOUN
taxlaw-6840	513	7	0.6	0.6	NUM
taxlaw-6840	513	8	%	%	NOUN
taxlaw-6840	513	9	0.8	0.8	NUM
taxlaw-6840	513	10	%	%	NOUN
taxlaw-6840	513	11	1.0	1.0	NUM
taxlaw-6840	513	12	%	%	NOUN
taxlaw-6840	513	13	1.2	1.2	NUM
taxlaw-6840	513	14	%	%	NOUN
taxlaw-6840	513	15	1.4	1.4	NUM
taxlaw-6840	513	16	%	%	NOUN
taxlaw-6840	513	17	1.6	1.6	NUM
taxlaw-6840	513	18	%	%	NOUN
taxlaw-6840	513	19	1.8	1.8	NUM
taxlaw-6840	513	20	%	%	NOUN
taxlaw-6840	513	21	0	0	NUM
taxlaw-6840	513	22	%	%	NOUN
taxlaw-6840	513	23	10	10	NUM
taxlaw-6840	513	24	%	%	NOUN
taxlaw-6840	513	25	20	20	NUM
taxlaw-6840	513	26	%	%	NOUN
taxlaw-6840	513	27	30	30	NUM
taxlaw-6840	513	28	%	%	NOUN
taxlaw-6840	513	29	40	40	NUM
taxlaw-6840	513	30	%	%	NOUN
taxlaw-6840	513	31	50	50	NUM
taxlaw-6840	513	32	%	%	NOUN
taxlaw-6840	513	33	60	60	NUM
taxlaw-6840	513	34	%	%	NOUN
taxlaw-6840	513	35	70	70	NUM
taxlaw-6840	513	36	%	%	NOUN
taxlaw-6840	513	37	20	20	NUM
taxlaw-6840	513	38	00	00	NUM
taxlaw-6840	513	39	20	20	NUM
taxlaw-6840	513	40	01	01	NUM
taxlaw-6840	513	41	20	20	NUM
taxlaw-6840	513	42	02	02	NUM
taxlaw-6840	513	43	20	20	NUM
taxlaw-6840	513	44	03	03	NUM
taxlaw-6840	513	45	20	20	NUM
taxlaw-6840	513	46	04	04	NUM
taxlaw-6840	513	47	20	20	NUM
taxlaw-6840	513	48	05	05	NUM
taxlaw-6840	513	49	20	20	NUM
taxlaw-6840	513	50	06	06	NUM
taxlaw-6840	513	51	20	20	NUM
taxlaw-6840	513	52	07	07	NUM
taxlaw-6840	513	53	20	20	NUM
taxlaw-6840	513	54	08	08	NUM
taxlaw-6840	513	55	20	20	NUM
taxlaw-6840	513	56	09	09	NUM
taxlaw-6840	513	57	20	20	NUM
taxlaw-6840	513	58	10	10	NUM
taxlaw-6840	513	59	20	20	NUM
taxlaw-6840	513	60	11	11	NUM
taxlaw-6840	513	61	20	20	NUM
taxlaw-6840	513	62	12	12	NUM
taxlaw-6840	513	63	20	20	NUM
taxlaw-6840	513	64	13	13	NUM
taxlaw-6840	513	65	20	20	NUM
taxlaw-6840	513	66	14	14	NUM
taxlaw-6840	513	67	20	20	NUM
taxlaw-6840	513	68	15	15	NUM
taxlaw-6840	513	69	20	20	NUM
taxlaw-6840	513	70	16	16	NUM
taxlaw-6840	513	71	20	20	NUM
taxlaw-6840	513	72	17	17	NUM
taxlaw-6840	513	73	20	20	NUM
taxlaw-6840	513	74	18	18	NUM
taxlaw-6840	513	75	20	20	NUM
taxlaw-6840	513	76	19	19	NUM
taxlaw-6840	513	77	sh	sh	PROPN
taxlaw-6840	513	78	ar	ar	PROPN
taxlaw-6840	513	79	e	e	PROPN
taxlaw-6840	513	80	of	of	ADP
taxlaw-6840	513	81	u	u	PROPN
taxlaw-6840	513	82	s	s	PART
taxlaw-6840	513	83	gd	gd	ADV
taxlaw-6840	513	84	p	p	NOUN
taxlaw-6840	513	85	sh	sh	PROPN
taxlaw-6840	513	86	ar	ar	PROPN
taxlaw-6840	513	87	e	e	PROPN
taxlaw-6840	513	88	of	of	ADP
taxlaw-6840	513	89	f	f	PROPN
taxlaw-6840	513	90	or	or	CCONJ
taxlaw-6840	513	91	ei	ei	ADP
taxlaw-6840	513	92	gn	gn	PROPN
taxlaw-6840	513	93	t	t	PROPN
taxlaw-6840	513	94	ot	ot	INTJ
taxlaw-6840	513	95	al	al	PROPN
taxlaw-6840	513	96	share	share	NOUN
taxlaw-6840	513	97	of	of	ADP
taxlaw-6840	513	98	foreign	foreign	ADJ
taxlaw-6840	513	99	total	total	ADJ
taxlaw-6840	513	100	share	share	NOUN
taxlaw-6840	513	101	of	of	ADP
taxlaw-6840	513	102	gdp	gdp	NOUN
taxlaw-6840	513	103	[	[	X
taxlaw-6840	513	104	vol	vol	NOUN
taxlaw-6840	513	105	.	.	PUNCT
taxlaw-6840	513	106	11:2	11:2	NUM
taxlaw-6840	513	107	columbia	columbia	PROPN
taxlaw-6840	513	108	journal	journal	PROPN
taxlaw-6840	513	109	of	of	ADP
taxlaw-6840	513	110	tax	tax	NOUN
taxlaw-6840	513	111	law	law	NOUN
taxlaw-6840	513	112	60	60	NUM
taxlaw-6840	513	113	includes	include	VERB
taxlaw-6840	513	114	items	item	NOUN
taxlaw-6840	513	115	like	like	ADP
taxlaw-6840	513	116	state	state	NOUN
taxlaw-6840	513	117	tax	tax	NOUN
taxlaw-6840	513	118	refunds	refund	NOUN
taxlaw-6840	513	119	,	,	PUNCT
taxlaw-6840	513	120	schedule	schedule	NOUN
taxlaw-6840	513	121	c	c	NOUN
taxlaw-6840	513	122	income	income	NOUN
taxlaw-6840	513	123	,	,	PUNCT
taxlaw-6840	513	124	capital	capital	NOUN
taxlaw-6840	513	125	gains	gain	NOUN
taxlaw-6840	513	126	,	,	PUNCT
taxlaw-6840	513	127	and	and	CCONJ
taxlaw-6840	513	128	unemployment	unemployment	NOUN
taxlaw-6840	513	129	compensation	compensation	NOUN
taxlaw-6840	513	130	,	,	PUNCT
taxlaw-6840	513	131	many	many	ADJ
taxlaw-6840	513	132	taxpayers	taxpayer	NOUN
taxlaw-6840	513	133	were	be	AUX
taxlaw-6840	513	134	simply	simply	ADV
taxlaw-6840	513	135	confused	confuse	VERB
taxlaw-6840	513	136	by	by	ADP
taxlaw-6840	513	137	the	the	DET
taxlaw-6840	513	138	need	need	NOUN
taxlaw-6840	513	139	for	for	ADP
taxlaw-6840	513	140	the	the	DET
taxlaw-6840	513	141	new	new	ADJ
taxlaw-6840	513	142	form	form	NOUN
taxlaw-6840	513	143	,	,	PUNCT
taxlaw-6840	513	144	and	and	CCONJ
taxlaw-6840	513	145	they	they	PRON
taxlaw-6840	513	146	were	be	AUX
taxlaw-6840	513	147	required	require	VERB
taxlaw-6840	513	148	to	to	PART
taxlaw-6840	513	149	fill	fill	VERB
taxlaw-6840	513	150	out	out	ADP
taxlaw-6840	513	151	and	and	CCONJ
taxlaw-6840	513	152	submit	submit	VERB
taxlaw-6840	513	153	more	more	ADJ
taxlaw-6840	513	154	forms	form	NOUN
taxlaw-6840	513	155	in	in	ADP
taxlaw-6840	513	156	total	total	NOUN
taxlaw-6840	513	157	.	.	PUNCT
taxlaw-6840	514	1	in	in	ADP
taxlaw-6840	514	2	general	general	ADJ
taxlaw-6840	514	3	,	,	PUNCT
taxlaw-6840	514	4	simplification	simplification	NOUN
taxlaw-6840	514	5	on	on	ADP
taxlaw-6840	514	6	the	the	DET
taxlaw-6840	514	7	individual	individual	ADJ
taxlaw-6840	514	8	side	side	NOUN
taxlaw-6840	514	9	was	be	AUX
taxlaw-6840	514	10	typically	typically	ADV
taxlaw-6840	514	11	either	either	CCONJ
taxlaw-6840	514	12	small	small	ADJ
taxlaw-6840	514	13	or	or	CCONJ
taxlaw-6840	514	14	non	non	ADJ
taxlaw-6840	514	15	-	-	ADJ
taxlaw-6840	514	16	existent	existent	ADJ
taxlaw-6840	514	17	.	.	PUNCT
taxlaw-6840	515	1	on	on	ADP
taxlaw-6840	515	2	the	the	DET
taxlaw-6840	515	3	other	other	ADJ
taxlaw-6840	515	4	hand	hand	NOUN
taxlaw-6840	515	5	,	,	PUNCT
taxlaw-6840	515	6	there	there	PRON
taxlaw-6840	515	7	is	be	VERB
taxlaw-6840	515	8	no	no	DET
taxlaw-6840	515	9	question	question	NOUN
taxlaw-6840	515	10	that	that	SCONJ
taxlaw-6840	515	11	the	the	DET
taxlaw-6840	515	12	business	business	NOUN
taxlaw-6840	515	13	income	income	NOUN
taxlaw-6840	515	14	provisions	provision	NOUN
taxlaw-6840	515	15	of	of	ADP
taxlaw-6840	515	16	tcja	tcja	PROPN
taxlaw-6840	515	17	made	make	VERB
taxlaw-6840	515	18	our	our	PRON
taxlaw-6840	515	19	tax	tax	NOUN
taxlaw-6840	515	20	laws	law	NOUN
taxlaw-6840	515	21	more	more	ADV
taxlaw-6840	515	22	complex	complex	ADJ
taxlaw-6840	515	23	.	.	PUNCT
taxlaw-6840	516	1	for	for	ADP
taxlaw-6840	516	2	pass	pass	VERB
taxlaw-6840	516	3	-	-	PUNCT
taxlaw-6840	516	4	through	through	ADP
taxlaw-6840	516	5	businesses	business	NOUN
taxlaw-6840	516	6	,	,	PUNCT
taxlaw-6840	516	7	there	there	PRON
taxlaw-6840	516	8	are	be	VERB
taxlaw-6840	516	9	many	many	ADJ
taxlaw-6840	516	10	hurdles	hurdle	NOUN
taxlaw-6840	516	11	for	for	ADP
taxlaw-6840	516	12	determining	determine	VERB
taxlaw-6840	516	13	whether	whether	SCONJ
taxlaw-6840	516	14	one	one	NUM
taxlaw-6840	516	15	’s	’s	PART
taxlaw-6840	516	16	business	business	NOUN
taxlaw-6840	516	17	income	income	NOUN
taxlaw-6840	516	18	is	be	AUX
taxlaw-6840	516	19	“	"	PUNCT
taxlaw-6840	516	20	qualified	qualified	ADJ
taxlaw-6840	516	21	business	business	NOUN
taxlaw-6840	516	22	income	income	NOUN
taxlaw-6840	516	23	”	"	PUNCT
taxlaw-6840	516	24	in	in	ADP
taxlaw-6840	516	25	order	order	NOUN
taxlaw-6840	516	26	to	to	PART
taxlaw-6840	516	27	benefit	benefit	VERB
taxlaw-6840	516	28	from	from	ADP
taxlaw-6840	516	29	the	the	DET
taxlaw-6840	516	30	20	20	NUM
taxlaw-6840	516	31	%	%	NOUN
taxlaw-6840	516	32	pass	pass	VERB
taxlaw-6840	516	33	-	-	PUNCT
taxlaw-6840	516	34	through	through	ADP
taxlaw-6840	516	35	deduction	deduction	NOUN
taxlaw-6840	516	36	.	.	PUNCT
taxlaw-6840	517	1	a	a	DET
taxlaw-6840	517	2	wall	wall	PROPN
taxlaw-6840	517	3	street	street	PROPN
taxlaw-6840	517	4	journal	journal	PROPN
taxlaw-6840	517	5	tax	tax	NOUN
taxlaw-6840	517	6	reporter	reporter	NOUN
taxlaw-6840	517	7	,	,	PUNCT
taxlaw-6840	517	8	richard	richard	PROPN
taxlaw-6840	517	9	rubin	rubin	PROPN
taxlaw-6840	517	10	,	,	PUNCT
taxlaw-6840	517	11	even	even	ADV
taxlaw-6840	517	12	made	make	VERB
taxlaw-6840	517	13	a	a	DET
taxlaw-6840	517	14	comic	comic	ADJ
taxlaw-6840	517	15	video	video	NOUN
taxlaw-6840	517	16	detailing	detail	VERB
taxlaw-6840	517	17	aspects	aspect	NOUN
taxlaw-6840	517	18	of	of	ADP
taxlaw-6840	517	19	this	this	DET
taxlaw-6840	517	20	complexity.83	complexity.83	PROPN
taxlaw-6840	517	21	as	as	SCONJ
taxlaw-6840	517	22	mentioned	mention	VERB
taxlaw-6840	517	23	above	above	ADV
taxlaw-6840	517	24	,	,	PUNCT
taxlaw-6840	517	25	the	the	DET
taxlaw-6840	517	26	disparate	disparate	ADJ
taxlaw-6840	517	27	treatment	treatment	NOUN
taxlaw-6840	517	28	of	of	ADP
taxlaw-6840	517	29	different	different	ADJ
taxlaw-6840	517	30	industries	industry	NOUN
taxlaw-6840	517	31	furthers	further	VERB
taxlaw-6840	517	32	the	the	DET
taxlaw-6840	517	33	complexity	complexity	NOUN
taxlaw-6840	517	34	by	by	ADP
taxlaw-6840	517	35	increasing	increase	VERB
taxlaw-6840	517	36	the	the	DET
taxlaw-6840	517	37	incentive	incentive	NOUN
taxlaw-6840	517	38	for	for	ADP
taxlaw-6840	517	39	clever	clever	ADJ
taxlaw-6840	517	40	tax	tax	NOUN
taxlaw-6840	517	41	planning	planning	NOUN
taxlaw-6840	517	42	or	or	CCONJ
taxlaw-6840	517	43	organizational	organizational	ADJ
taxlaw-6840	517	44	changes	change	NOUN
taxlaw-6840	517	45	to	to	PART
taxlaw-6840	517	46	take	take	VERB
taxlaw-6840	517	47	advantage	advantage	NOUN
taxlaw-6840	517	48	of	of	ADP
taxlaw-6840	517	49	the	the	DET
taxlaw-6840	517	50	deduction	deduction	NOUN
taxlaw-6840	517	51	.	.	PUNCT
taxlaw-6840	518	1	daneil	daneil	PROPN
taxlaw-6840	518	2	shaviro	shaviro	PROPN
taxlaw-6840	518	3	does	do	AUX
taxlaw-6840	518	4	n’t	not	PART
taxlaw-6840	518	5	mince	mince	NOUN
taxlaw-6840	518	6	words	word	NOUN
taxlaw-6840	518	7	,	,	PUNCT
taxlaw-6840	518	8	describing	describe	VERB
taxlaw-6840	518	9	the	the	DET
taxlaw-6840	518	10	pass	pass	VERB
taxlaw-6840	518	11	-	-	PUNCT
taxlaw-6840	518	12	through	through	ADP
taxlaw-6840	518	13	provision	provision	NOUN
taxlaw-6840	518	14	as	as	ADP
taxlaw-6840	518	15	achieving	achieve	VERB
taxlaw-6840	518	16	“	"	PUNCT
taxlaw-6840	518	17	a	a	DET
taxlaw-6840	518	18	rare	rare	ADJ
taxlaw-6840	518	19	and	and	CCONJ
taxlaw-6840	518	20	unenviable	unenviable	ADJ
taxlaw-6840	518	21	trifecta	trifecta	NOUN
taxlaw-6840	518	22	,	,	PUNCT
taxlaw-6840	518	23	by	by	ADP
taxlaw-6840	518	24	making	make	VERB
taxlaw-6840	518	25	the	the	DET
taxlaw-6840	518	26	tax	tax	NOUN
taxlaw-6840	518	27	system	system	NOUN
taxlaw-6840	518	28	less	less	ADV
taxlaw-6840	518	29	efficient	efficient	ADJ
taxlaw-6840	518	30	,	,	PUNCT
taxlaw-6840	518	31	less	less	ADV
taxlaw-6840	518	32	fair	fair	ADJ
taxlaw-6840	518	33	,	,	PUNCT
taxlaw-6840	518	34	and	and	CCONJ
taxlaw-6840	518	35	more	more	ADV
taxlaw-6840	518	36	complicated	complicated	ADJ
taxlaw-6840	518	37	.	.	PUNCT
taxlaw-6840	519	1	it	it	PRON
taxlaw-6840	519	2	lacked	lack	VERB
taxlaw-6840	519	3	any	any	DET
taxlaw-6840	519	4	coherent	coherent	ADJ
taxlaw-6840	519	5	(	(	PUNCT
taxlaw-6840	519	6	or	or	CCONJ
taxlaw-6840	519	7	even	even	ADV
taxlaw-6840	519	8	clearly	clearly	ADV
taxlaw-6840	519	9	articulated	articulated	ADJ
taxlaw-6840	519	10	)	)	PUNCT
taxlaw-6840	519	11	underlying	underlie	VERB
taxlaw-6840	519	12	principle	principle	NOUN
taxlaw-6840	519	13	,	,	PUNCT
taxlaw-6840	519	14	was	be	AUX
taxlaw-6840	519	15	shoddily	shoddily	ADV
taxlaw-6840	519	16	executed	execute	VERB
taxlaw-6840	519	17	,	,	PUNCT
taxlaw-6840	519	18	and	and	CCONJ
taxlaw-6840	519	19	ought	ought	AUX
taxlaw-6840	519	20	to	to	PART
taxlaw-6840	519	21	be	be	AUX
taxlaw-6840	519	22	promptly	promptly	ADV
taxlaw-6840	519	23	repealed	repeal	VERB
taxlaw-6840	519	24	.	.	PUNCT
taxlaw-6840	520	1	”84	”84	NOUN
taxlaw-6840	520	2	despite	despite	SCONJ
taxlaw-6840	520	3	this	this	DET
taxlaw-6840	520	4	advice	advice	NOUN
taxlaw-6840	520	5	,	,	PUNCT
taxlaw-6840	520	6	a	a	DET
taxlaw-6840	520	7	flawed	flawed	ADJ
taxlaw-6840	520	8	legislative	legislative	ADJ
taxlaw-6840	520	9	process	process	NOUN
taxlaw-6840	520	10	was	be	AUX
taxlaw-6840	520	11	followed	follow	VERB
taxlaw-6840	520	12	by	by	ADP
taxlaw-6840	520	13	a	a	DET
taxlaw-6840	520	14	flawed	flawed	ADJ
taxlaw-6840	520	15	regulatory	regulatory	ADJ
taxlaw-6840	520	16	process	process	NOUN
taxlaw-6840	520	17	,	,	PUNCT
taxlaw-6840	520	18	and	and	CCONJ
taxlaw-6840	520	19	the	the	DET
taxlaw-6840	520	20	complexity	complexity	NOUN
taxlaw-6840	520	21	clearly	clearly	ADV
taxlaw-6840	520	22	remains.85	remains.85	VERB
taxlaw-6840	520	23	the	the	DET
taxlaw-6840	520	24	international	international	ADJ
taxlaw-6840	520	25	tax	tax	NOUN
taxlaw-6840	520	26	provisions	provision	NOUN
taxlaw-6840	520	27	are	be	AUX
taxlaw-6840	520	28	also	also	ADV
taxlaw-6840	520	29	tremendously	tremendously	ADV
taxlaw-6840	520	30	complex	complex	ADJ
taxlaw-6840	520	31	.	.	PUNCT
taxlaw-6840	521	1	in	in	ADP
taxlaw-6840	521	2	part	part	NOUN
taxlaw-6840	521	3	,	,	PUNCT
taxlaw-6840	521	4	this	this	DET
taxlaw-6840	521	5	complexity	complexity	NOUN
taxlaw-6840	521	6	stems	stem	VERB
taxlaw-6840	521	7	from	from	ADP
taxlaw-6840	521	8	inevitable	inevitable	ADJ
taxlaw-6840	521	9	conflicts	conflict	NOUN
taxlaw-6840	521	10	between	between	ADP
taxlaw-6840	521	11	two	two	NUM
taxlaw-6840	521	12	competing	compete	VERB
taxlaw-6840	521	13	desiderata	desiderata	NOUN
taxlaw-6840	521	14	in	in	ADP
taxlaw-6840	521	15	the	the	DET
taxlaw-6840	521	16	legislation	legislation	NOUN
taxlaw-6840	521	17	:	:	PUNCT
taxlaw-6840	521	18	(	(	PUNCT
taxlaw-6840	521	19	1	1	X
taxlaw-6840	521	20	)	)	PUNCT
taxlaw-6840	521	21	encouraging	encourage	VERB
taxlaw-6840	521	22	the	the	DET
taxlaw-6840	521	23	“	"	PUNCT
taxlaw-6840	521	24	competitiveness	competitiveness	NOUN
taxlaw-6840	521	25	”	"	PUNCT
taxlaw-6840	521	26	of	of	ADP
taxlaw-6840	521	27	u.s	u.s	PROPN
taxlaw-6840	521	28	.	.	PROPN
taxlaw-6840	521	29	based	base	VERB
taxlaw-6840	521	30	multinational	multinational	ADJ
taxlaw-6840	521	31	companies	company	NOUN
taxlaw-6840	521	32	by	by	ADP
taxlaw-6840	521	33	exempting	exempt	VERB
taxlaw-6840	521	34	their	their	PRON
taxlaw-6840	521	35	foreign	foreign	ADJ
taxlaw-6840	521	36	income	income	NOUN
taxlaw-6840	521	37	from	from	ADP
taxlaw-6840	521	38	u.s	u.s	PROPN
taxlaw-6840	521	39	.	.	PROPN
taxlaw-6840	521	40	taxation	taxation	NOUN
taxlaw-6840	521	41	(	(	PUNCT
taxlaw-6840	521	42	a	a	DET
taxlaw-6840	521	43	so	so	ADV
taxlaw-6840	521	44	-	-	PUNCT
taxlaw-6840	521	45	called	call	VERB
taxlaw-6840	521	46	“	"	PUNCT
taxlaw-6840	521	47	territorial	territorial	ADJ
taxlaw-6840	521	48	”	"	PUNCT
taxlaw-6840	521	49	system	system	NOUN
taxlaw-6840	521	50	)	)	PUNCT
taxlaw-6840	521	51	and	and	CCONJ
taxlaw-6840	521	52	(	(	PUNCT
taxlaw-6840	521	53	2	2	X
taxlaw-6840	521	54	)	)	PUNCT
taxlaw-6840	521	55	protecting	protect	VERB
taxlaw-6840	521	56	the	the	DET
taxlaw-6840	521	57	corporate	corporate	ADJ
taxlaw-6840	521	58	tax	tax	NOUN
taxlaw-6840	521	59	base	base	NOUN
taxlaw-6840	521	60	from	from	ADP
taxlaw-6840	521	61	erosion	erosion	NOUN
taxlaw-6840	521	62	due	due	ADP
taxlaw-6840	521	63	to	to	ADP
taxlaw-6840	521	64	increased	increase	VERB
taxlaw-6840	521	65	profit	profit	NOUN
taxlaw-6840	521	66	shifting	shifting	NOUN
taxlaw-6840	521	67	.	.	PUNCT
taxlaw-6840	522	1	the	the	DET
taxlaw-6840	522	2	u.s	u.s	PROPN
taxlaw-6840	522	3	.	.	PROPN
taxlaw-6840	522	4	international	international	ADJ
taxlaw-6840	522	5	tax	tax	NOUN
taxlaw-6840	522	6	system	system	NOUN
taxlaw-6840	522	7	has	have	AUX
taxlaw-6840	522	8	often	often	ADV
taxlaw-6840	522	9	been	be	AUX
taxlaw-6840	522	10	described	describe	VERB
taxlaw-6840	522	11	as	as	ADP
taxlaw-6840	522	12	stupefying	stupefy	VERB
taxlaw-6840	522	13	and	and	CCONJ
taxlaw-6840	522	14	mindnumbing	mindnumbe	VERB
taxlaw-6840	522	15	in	in	ADP
taxlaw-6840	522	16	its	its	PRON
taxlaw-6840	522	17	complexity	complexity	NOUN
taxlaw-6840	522	18	.	.	PUNCT
taxlaw-6840	523	1	however	however	ADV
taxlaw-6840	523	2	,	,	PUNCT
taxlaw-6840	523	3	this	this	DET
taxlaw-6840	523	4	new	new	ADJ
taxlaw-6840	523	5	slew	slew	NOUN
taxlaw-6840	523	6	of	of	ADP
taxlaw-6840	523	7	acronyms	acronym	NOUN
taxlaw-6840	523	8	(	(	PUNCT
taxlaw-6840	523	9	gilti	gilti	NOUN
taxlaw-6840	523	10	,	,	PUNCT
taxlaw-6840	523	11	fidii	fidii	NOUN
taxlaw-6840	523	12	,	,	PUNCT
taxlaw-6840	523	13	and	and	CCONJ
taxlaw-6840	523	14	beat	beat	VERB
taxlaw-6840	523	15	)	)	PUNCT
taxlaw-6840	523	16	together	together	ADV
taxlaw-6840	523	17	with	with	ADP
taxlaw-6840	523	18	existing	exist	VERB
taxlaw-6840	523	19	complexities	complexity	NOUN
taxlaw-6840	523	20	surrounding	surround	VERB
taxlaw-6840	523	21	foreign	foreign	ADJ
taxlaw-6840	523	22	tax	tax	NOUN
taxlaw-6840	523	23	credits	credit	NOUN
taxlaw-6840	523	24	,	,	PUNCT
taxlaw-6840	523	25	expense	expense	NOUN
taxlaw-6840	523	26	allocation	allocation	NOUN
taxlaw-6840	523	27	,	,	PUNCT
taxlaw-6840	523	28	interest	interest	NOUN
taxlaw-6840	523	29	deduction	deduction	NOUN
taxlaw-6840	523	30	limitations	limitation	NOUN
taxlaw-6840	523	31	,	,	PUNCT
taxlaw-6840	523	32	and	and	CCONJ
taxlaw-6840	523	33	other	other	ADJ
taxlaw-6840	523	34	provisions	provision	NOUN
taxlaw-6840	523	35	,	,	PUNCT
taxlaw-6840	523	36	make	make	VERB
taxlaw-6840	523	37	our	our	PRON
taxlaw-6840	523	38	international	international	ADJ
taxlaw-6840	523	39	tax	tax	NOUN
taxlaw-6840	523	40	system	system	NOUN
taxlaw-6840	523	41	only	only	ADV
taxlaw-6840	523	42	more	more	ADV
taxlaw-6840	523	43	complex	complex	ADJ
taxlaw-6840	523	44	.	.	PUNCT
taxlaw-6840	524	1	in	in	ADP
taxlaw-6840	524	2	the	the	DET
taxlaw-6840	524	3	early	early	ADJ
taxlaw-6840	524	4	days	day	NOUN
taxlaw-6840	524	5	of	of	ADP
taxlaw-6840	524	6	the	the	DET
taxlaw-6840	524	7	legislation	legislation	NOUN
taxlaw-6840	524	8	,	,	PUNCT
taxlaw-6840	524	9	experts	expert	NOUN
taxlaw-6840	524	10	at	at	ADP
taxlaw-6840	524	11	top	top	ADJ
taxlaw-6840	524	12	accounting	accounting	NOUN
taxlaw-6840	524	13	firms	firm	NOUN
taxlaw-6840	524	14	were	be	AUX
taxlaw-6840	524	15	simply	simply	ADV
taxlaw-6840	524	16	flabbergasted	flabbergast	VERB
taxlaw-6840	524	17	by	by	ADP
taxlaw-6840	524	18	the	the	DET
taxlaw-6840	524	19	intricacies	intricacy	NOUN
taxlaw-6840	524	20	of	of	ADP
taxlaw-6840	524	21	the	the	DET
taxlaw-6840	524	22	new	new	ADJ
taxlaw-6840	524	23	law	law	NOUN
taxlaw-6840	524	24	,	,	PUNCT
taxlaw-6840	524	25	and	and	CCONJ
taxlaw-6840	524	26	often	often	ADV
taxlaw-6840	524	27	confessed	confess	VERB
taxlaw-6840	524	28	that	that	SCONJ
taxlaw-6840	524	29	they	they	PRON
taxlaw-6840	524	30	were	be	AUX
taxlaw-6840	524	31	not	not	PART
taxlaw-6840	524	32	certain	certain	ADJ
taxlaw-6840	524	33	of	of	ADP
taxlaw-6840	524	34	its	its	PRON
taxlaw-6840	524	35	ultimate	ultimate	ADJ
taxlaw-6840	524	36	impact	impact	NOUN
taxlaw-6840	524	37	on	on	ADP
taxlaw-6840	524	38	their	their	PRON
taxlaw-6840	524	39	client	client	NOUN
taxlaw-6840	524	40	taxpayers	taxpayer	NOUN
taxlaw-6840	524	41	.	.	PUNCT
taxlaw-6840	525	1	colorful	colorful	ADJ
taxlaw-6840	525	2	byzantine	byzantine	ADJ
taxlaw-6840	525	3	flowcharts	flowchart	NOUN
taxlaw-6840	525	4	were	be	AUX
taxlaw-6840	525	5	generated	generate	VERB
taxlaw-6840	525	6	to	to	PART
taxlaw-6840	525	7	try	try	VERB
taxlaw-6840	525	8	to	to	PART
taxlaw-6840	525	9	analyze	analyze	VERB
taxlaw-6840	525	10	the	the	DET
taxlaw-6840	525	11	net	net	ADJ
taxlaw-6840	525	12	impact	impact	NOUN
taxlaw-6840	525	13	of	of	ADP
taxlaw-6840	525	14	the	the	DET
taxlaw-6840	525	15	law	law	NOUN
taxlaw-6840	525	16	,	,	PUNCT
taxlaw-6840	525	17	but	but	CCONJ
taxlaw-6840	525	18	the	the	DET
taxlaw-6840	525	19	sheer	sheer	ADJ
taxlaw-6840	525	20	complexity	complexity	NOUN
taxlaw-6840	525	21	made	make	VERB
taxlaw-6840	525	22	clarity	clarity	NOUN
taxlaw-6840	525	23	elusive	elusive	ADJ
taxlaw-6840	525	24	.	.	PUNCT
taxlaw-6840	526	1	even	even	ADV
taxlaw-6840	526	2	as	as	SCONJ
taxlaw-6840	526	3	the	the	DET
taxlaw-6840	526	4	effects	effect	NOUN
taxlaw-6840	526	5	of	of	ADP
taxlaw-6840	526	6	the	the	DET
taxlaw-6840	526	7	legislation	legislation	NOUN
taxlaw-6840	526	8	began	begin	VERB
taxlaw-6840	526	9	to	to	PART
taxlaw-6840	526	10	clarify	clarify	VERB
taxlaw-6840	526	11	,	,	PUNCT
taxlaw-6840	526	12	the	the	DET
taxlaw-6840	526	13	answer	answer	NOUN
taxlaw-6840	526	14	was	be	AUX
taxlaw-6840	526	15	most	most	ADV
taxlaw-6840	526	16	often	often	ADV
taxlaw-6840	526	17	“	"	PUNCT
taxlaw-6840	526	18	it	it	PRON
taxlaw-6840	526	19	depends	depend	VERB
taxlaw-6840	526	20	”	"	PUNCT
taxlaw-6840	526	21	.	.	PUNCT
taxlaw-6840	527	1	all	all	PRON
taxlaw-6840	527	2	that	that	PRON
taxlaw-6840	527	3	said	say	VERB
taxlaw-6840	527	4	,	,	PUNCT
taxlaw-6840	527	5	one	one	PRON
taxlaw-6840	527	6	has	have	VERB
taxlaw-6840	527	7	some	some	DET
taxlaw-6840	527	8	sympathy	sympathy	NOUN
taxlaw-6840	527	9	for	for	ADP
taxlaw-6840	527	10	the	the	DET
taxlaw-6840	527	11	drafters	drafter	NOUN
taxlaw-6840	527	12	of	of	ADP
taxlaw-6840	527	13	the	the	DET
taxlaw-6840	527	14	law	law	NOUN
taxlaw-6840	527	15	.	.	PUNCT
taxlaw-6840	528	1	given	give	VERB
taxlaw-6840	528	2	the	the	DET
taxlaw-6840	528	3	constraints	constraint	NOUN
taxlaw-6840	528	4	provided	provide	VERB
taxlaw-6840	528	5	by	by	ADP
taxlaw-6840	528	6	the	the	DET
taxlaw-6840	528	7	fact	fact	NOUN
taxlaw-6840	528	8	that	that	SCONJ
taxlaw-6840	528	9	multinational	multinational	ADJ
taxlaw-6840	528	10	companies	company	NOUN
taxlaw-6840	528	11	separately	separately	ADV
taxlaw-6840	528	12	account	account	VERB
taxlaw-6840	528	13	for	for	ADP
taxlaw-6840	528	14	income	income	NOUN
taxlaw-6840	528	15	and	and	CCONJ
taxlaw-6840	528	16	expenses	expense	NOUN
taxlaw-6840	528	17	in	in	ADP
taxlaw-6840	528	18	each	each	DET
taxlaw-6840	528	19	country	country	NOUN
taxlaw-6840	528	20	of	of	ADP
taxlaw-6840	528	21	operation	operation	NOUN
taxlaw-6840	528	22	(	(	PUNCT
taxlaw-6840	528	23	instead	instead	ADV
taxlaw-6840	528	24	of	of	ADP
taxlaw-6840	528	25	being	be	AUX
taxlaw-6840	528	26	treated	treat	VERB
taxlaw-6840	528	27	as	as	ADP
taxlaw-6840	528	28	a	a	DET
taxlaw-6840	528	29	unitary	unitary	ADJ
taxlaw-6840	528	30	whole	whole	NOUN
taxlaw-6840	528	31	)	)	PUNCT
taxlaw-6840	528	32	,	,	PUNCT
taxlaw-6840	528	33	complexity	complexity	NOUN
taxlaw-6840	528	34	is	be	AUX
taxlaw-6840	528	35	unavoidable	unavoidable	ADJ
taxlaw-6840	528	36	if	if	SCONJ
taxlaw-6840	528	37	one	one	PRON
taxlaw-6840	528	38	is	be	AUX
taxlaw-6840	528	39	striving	strive	VERB
taxlaw-6840	528	40	to	to	PART
taxlaw-6840	528	41	couple	couple	VERB
taxlaw-6840	528	42	a	a	DET
taxlaw-6840	528	43	“	"	PUNCT
taxlaw-6840	528	44	territorial	territorial	ADJ
taxlaw-6840	528	45	”	"	PUNCT
taxlaw-6840	528	46	tax	tax	NOUN
taxlaw-6840	528	47	system	system	NOUN
taxlaw-6840	528	48	with	with	ADP
taxlaw-6840	528	49	corporate	corporate	ADJ
taxlaw-6840	528	50	tax	tax	NOUN
taxlaw-6840	528	51	base	base	NOUN
taxlaw-6840	528	52	protections	protection	NOUN
taxlaw-6840	528	53	.	.	PUNCT
taxlaw-6840	529	1	as	as	ADV
taxlaw-6840	529	2	troubling	troubling	ADJ
taxlaw-6840	529	3	as	as	ADP
taxlaw-6840	529	4	the	the	DET
taxlaw-6840	529	5	gilti	gilti	NOUN
taxlaw-6840	529	6	and	and	CCONJ
taxlaw-6840	529	7	the	the	DET
taxlaw-6840	529	8	beat	beat	NOUN
taxlaw-6840	529	9	may	may	AUX
taxlaw-6840	529	10	be	be	AUX
taxlaw-6840	529	11	in	in	ADP
taxlaw-6840	529	12	terms	term	NOUN
taxlaw-6840	529	13	of	of	ADP
taxlaw-6840	529	14	complexity	complexity	NOUN
taxlaw-6840	529	15	,	,	PUNCT
taxlaw-6840	529	16	the	the	DET
taxlaw-6840	529	17	legislation	legislation	NOUN
taxlaw-6840	529	18	is	be	AUX
taxlaw-6840	529	19	better	well	ADJ
taxlaw-6840	529	20	with	with	ADP
taxlaw-6840	529	21	these	these	DET
taxlaw-6840	529	22	provisions	provision	NOUN
taxlaw-6840	529	23	than	than	SCONJ
taxlaw-6840	529	24	it	it	PRON
taxlaw-6840	529	25	would	would	AUX
taxlaw-6840	529	26	be	be	AUX
taxlaw-6840	529	27	without	without	ADP
taxlaw-6840	529	28	them	they	PRON
taxlaw-6840	529	29	;	;	PUNCT
taxlaw-6840	529	30	the	the	DET
taxlaw-6840	529	31	provisions	provision	NOUN
taxlaw-6840	529	32	do	do	AUX
taxlaw-6840	529	33	provide	provide	VERB
taxlaw-6840	529	34	some	some	DET
taxlaw-6840	529	35	limits	limit	NOUN
taxlaw-6840	529	36	on	on	ADP
taxlaw-6840	529	37	tax	tax	NOUN
taxlaw-6840	529	38	avoidance	avoidance	NOUN
taxlaw-6840	529	39	.	.	PUNCT
taxlaw-6840	530	1	83	83	NUM
taxlaw-6840	530	2	richard	richard	PROPN
taxlaw-6840	530	3	rubin	rubin	PROPN
taxlaw-6840	530	4	,	,	PUNCT
taxlaw-6840	530	5	want	want	VERB
taxlaw-6840	530	6	a	a	DET
taxlaw-6840	530	7	20	20	NUM
taxlaw-6840	530	8	%	%	NOUN
taxlaw-6840	530	9	busines	busine	NOUN
taxlaw-6840	530	10	deduction	deduction	NOUN
taxlaw-6840	530	11	?	?	PUNCT
taxlaw-6840	531	1	here	here	ADV
taxlaw-6840	531	2	are	be	AUX
taxlaw-6840	531	3	the	the	DET
taxlaw-6840	531	4	obstacles	obstacle	NOUN
taxlaw-6840	531	5	,	,	PUNCT
taxlaw-6840	531	6	wall	wall	PROPN
taxlaw-6840	531	7	st	st	PROPN
taxlaw-6840	531	8	.	.	PROPN
taxlaw-6840	531	9	j.	j.	PROPN
taxlaw-6840	531	10	,	,	PUNCT
taxlaw-6840	531	11	april	april	PROPN
taxlaw-6840	531	12	23	23	NUM
taxlaw-6840	531	13	,	,	PUNCT
taxlaw-6840	531	14	2018	2018	NUM
taxlaw-6840	531	15	,	,	PUNCT
taxlaw-6840	531	16	https://www.wsj.com/video/series/talking-taxes/want-a-20-business-deduction-here-are-the-obstacles/3cb05210036e-4fff-ad91-7da08ee6d06a	https://www.wsj.com/video/series/talking-taxes/want-a-20-business-deduction-here-are-the-obstacles/3cb05210036e-4fff-ad91-7da08ee6d06a	X
taxlaw-6840	532	1	[	[	X
taxlaw-6840	532	2	perma.cc/rzj8-9u8e	perma.cc/rzj8-9u8e	X
taxlaw-6840	532	3	]	]	X
taxlaw-6840	532	4	84	84	NUM
taxlaw-6840	532	5	shaviro	shaviro	NOUN
taxlaw-6840	532	6	,	,	PUNCT
taxlaw-6840	532	7	supra	supra	PROPN
taxlaw-6840	532	8	note	note	NOUN
taxlaw-6840	532	9	61	61	NUM
taxlaw-6840	532	10	at	at	ADP
taxlaw-6840	532	11	49	49	NUM
taxlaw-6840	532	12	.	.	PUNCT
taxlaw-6840	532	13	85	85	NUM
taxlaw-6840	532	14	see	see	VERB
taxlaw-6840	532	15	shu	shu	PROPN
taxlaw-6840	532	16	-	-	PUNCT
taxlaw-6840	532	17	yi	yi	PROPN
taxlaw-6840	532	18	oei	oei	PROPN
taxlaw-6840	532	19	&	&	CCONJ
taxlaw-6840	532	20	leigh	leigh	PROPN
taxlaw-6840	532	21	osofsky	osofsky	PROPN
taxlaw-6840	532	22	,	,	PUNCT
taxlaw-6840	532	23	legislation	legislation	NOUN
taxlaw-6840	532	24	and	and	CCONJ
taxlaw-6840	532	25	comment	comment	NOUN
taxlaw-6840	532	26	:	:	PUNCT
taxlaw-6840	532	27	the	the	DET
taxlaw-6840	532	28	making	making	NOUN
taxlaw-6840	532	29	of	of	ADP
taxlaw-6840	532	30	the	the	DET
taxlaw-6840	532	31	§	§	PROPN
taxlaw-6840	532	32	199a	199a	NOUN
taxlaw-6840	532	33	regulations	regulation	NOUN
taxlaw-6840	532	34	,	,	PUNCT
taxlaw-6840	532	35	69	69	NUM
taxlaw-6840	532	36	emory	emory	NOUN
taxlaw-6840	532	37	law	law	NOUN
taxlaw-6840	532	38	j.	j.	PROPN
taxlaw-6840	532	39	209	209	NUM
taxlaw-6840	532	40	(	(	PUNCT
taxlaw-6840	532	41	2018	2018	NUM
taxlaw-6840	532	42	)	)	PUNCT
taxlaw-6840	532	43	,	,	PUNCT
taxlaw-6840	532	44	(	(	PUNCT
taxlaw-6840	532	45	detailing	detail	VERB
taxlaw-6840	532	46	the	the	DET
taxlaw-6840	532	47	regulatory	regulatory	ADJ
taxlaw-6840	532	48	process	process	NOUN
taxlaw-6840	532	49	)	)	PUNCT
taxlaw-6840	532	50	.	.	PUNCT
taxlaw-6840	533	1	2020	2020	NUM
taxlaw-6840	533	2	]	]	PUNCT
taxlaw-6840	534	1	fixing	fix	VERB
taxlaw-6840	534	2	five	five	NUM
taxlaw-6840	534	3	flaws	flaw	NOUN
taxlaw-6840	534	4	of	of	ADP
taxlaw-6840	534	5	the	the	DET
taxlaw-6840	534	6	tax	tax	NOUN
taxlaw-6840	534	7	cuts	cut	NOUN
taxlaw-6840	534	8	and	and	CCONJ
taxlaw-6840	534	9	jobs	job	NOUN
taxlaw-6840	534	10	act	act	VERB
taxlaw-6840	534	11	61	61	NUM
taxlaw-6840	534	12	vii	vii	NOUN
taxlaw-6840	534	13	.	.	PUNCT
taxlaw-6840	535	1	fixing	fix	VERB
taxlaw-6840	535	2	the	the	DET
taxlaw-6840	535	3	tcja	tcja	NOUN
taxlaw-6840	535	4	the	the	DET
taxlaw-6840	535	5	prior	prior	ADJ
taxlaw-6840	535	6	sections	section	NOUN
taxlaw-6840	535	7	systematically	systematically	ADV
taxlaw-6840	535	8	analyze	analyze	VERB
taxlaw-6840	535	9	five	five	NUM
taxlaw-6840	535	10	flaws	flaw	NOUN
taxlaw-6840	535	11	with	with	ADP
taxlaw-6840	535	12	the	the	DET
taxlaw-6840	535	13	tcja	tcja	NOUN
taxlaw-6840	535	14	:	:	PUNCT
taxlaw-6840	535	15	(	(	PUNCT
taxlaw-6840	535	16	i	i	NOUN
taxlaw-6840	535	17	)	)	PUNCT
taxlaw-6840	535	18	the	the	DET
taxlaw-6840	535	19	law	law	NOUN
taxlaw-6840	535	20	finances	finance	VERB
taxlaw-6840	535	21	tax	tax	NOUN
taxlaw-6840	535	22	cuts	cut	NOUN
taxlaw-6840	535	23	with	with	ADP
taxlaw-6840	535	24	deficits	deficit	NOUN
taxlaw-6840	535	25	,	,	PUNCT
taxlaw-6840	535	26	reducing	reduce	VERB
taxlaw-6840	535	27	our	our	PRON
taxlaw-6840	535	28	ability	ability	NOUN
taxlaw-6840	535	29	to	to	PART
taxlaw-6840	535	30	respond	respond	VERB
taxlaw-6840	535	31	to	to	ADP
taxlaw-6840	535	32	the	the	DET
taxlaw-6840	535	33	next	next	ADJ
taxlaw-6840	535	34	recession	recession	NOUN
taxlaw-6840	535	35	and	and	CCONJ
taxlaw-6840	535	36	to	to	PART
taxlaw-6840	535	37	fund	fund	VERB
taxlaw-6840	535	38	urgent	urgent	ADJ
taxlaw-6840	535	39	fiscal	fiscal	ADJ
taxlaw-6840	535	40	priorities	priority	NOUN
taxlaw-6840	535	41	,	,	PUNCT
taxlaw-6840	535	42	(	(	PUNCT
taxlaw-6840	535	43	ii	ii	NOUN
taxlaw-6840	535	44	)	)	PUNCT
taxlaw-6840	535	45	the	the	DET
taxlaw-6840	535	46	law	law	NOUN
taxlaw-6840	535	47	worsens	worsen	VERB
taxlaw-6840	535	48	the	the	DET
taxlaw-6840	535	49	inequality	inequality	NOUN
taxlaw-6840	535	50	of	of	ADP
taxlaw-6840	535	51	after	after	ADP
taxlaw-6840	535	52	-	-	PUNCT
taxlaw-6840	535	53	tax	tax	NOUN
taxlaw-6840	535	54	incomes	income	NOUN
taxlaw-6840	535	55	,	,	PUNCT
taxlaw-6840	535	56	reinforcing	reinforce	VERB
taxlaw-6840	535	57	nearly	nearly	ADV
taxlaw-6840	535	58	four	four	NUM
taxlaw-6840	535	59	decades	decade	NOUN
taxlaw-6840	535	60	of	of	ADP
taxlaw-6840	535	61	increasing	increase	VERB
taxlaw-6840	535	62	income	income	NOUN
taxlaw-6840	535	63	inequality	inequality	NOUN
taxlaw-6840	535	64	and	and	CCONJ
taxlaw-6840	535	65	slow	slow	ADJ
taxlaw-6840	535	66	wage	wage	NOUN
taxlaw-6840	535	67	growth	growth	NOUN
taxlaw-6840	535	68	(	(	PUNCT
taxlaw-6840	535	69	iii	iii	NOUN
taxlaw-6840	535	70	)	)	PUNCT
taxlaw-6840	535	71	the	the	DET
taxlaw-6840	535	72	law	law	NOUN
taxlaw-6840	535	73	fails	fail	VERB
taxlaw-6840	535	74	to	to	PART
taxlaw-6840	535	75	improve	improve	VERB
taxlaw-6840	535	76	efficiency	efficiency	NOUN
taxlaw-6840	535	77	,	,	PUNCT
taxlaw-6840	535	78	worsening	worsen	VERB
taxlaw-6840	535	79	the	the	DET
taxlaw-6840	535	80	present	present	ADJ
taxlaw-6840	535	81	under	under	NOUN
taxlaw-6840	535	82	-	-	PUNCT
taxlaw-6840	535	83	taxation	taxation	NOUN
taxlaw-6840	535	84	of	of	ADP
taxlaw-6840	535	85	capital	capital	NOUN
taxlaw-6840	535	86	,	,	PUNCT
taxlaw-6840	535	87	(	(	PUNCT
taxlaw-6840	535	88	iv	iv	X
taxlaw-6840	535	89	)	)	PUNCT
taxlaw-6840	535	90	the	the	DET
taxlaw-6840	535	91	law	law	NOUN
taxlaw-6840	535	92	encourages	encourage	VERB
taxlaw-6840	535	93	offshoring	offshore	VERB
taxlaw-6840	535	94	of	of	ADP
taxlaw-6840	535	95	plant	plant	NOUN
taxlaw-6840	535	96	and	and	CCONJ
taxlaw-6840	535	97	equipment	equipment	NOUN
taxlaw-6840	535	98	while	while	SCONJ
taxlaw-6840	535	99	failing	fail	VERB
taxlaw-6840	535	100	to	to	PART
taxlaw-6840	535	101	make	make	VERB
taxlaw-6840	535	102	a	a	DET
taxlaw-6840	535	103	substantial	substantial	ADJ
taxlaw-6840	535	104	dent	dent	NOUN
taxlaw-6840	535	105	in	in	ADP
taxlaw-6840	535	106	our	our	PRON
taxlaw-6840	535	107	large	large	ADJ
taxlaw-6840	535	108	profit	profit	NOUN
taxlaw-6840	535	109	shifting	shifting	NOUN
taxlaw-6840	535	110	problem	problem	NOUN
taxlaw-6840	535	111	,	,	PUNCT
taxlaw-6840	535	112	and	and	CCONJ
taxlaw-6840	535	113	(	(	PUNCT
taxlaw-6840	535	114	v	v	NOUN
taxlaw-6840	535	115	)	)	PUNCT
taxlaw-6840	535	116	overall	overall	ADV
taxlaw-6840	535	117	,	,	PUNCT
taxlaw-6840	535	118	the	the	DET
taxlaw-6840	535	119	tax	tax	NOUN
taxlaw-6840	535	120	law	law	NOUN
taxlaw-6840	535	121	makes	make	VERB
taxlaw-6840	535	122	the	the	DET
taxlaw-6840	535	123	tax	tax	NOUN
taxlaw-6840	535	124	system	system	NOUN
taxlaw-6840	535	125	more	more	ADV
taxlaw-6840	535	126	complex	complex	ADJ
taxlaw-6840	535	127	.	.	PUNCT
taxlaw-6840	536	1	given	give	VERB
taxlaw-6840	536	2	the	the	DET
taxlaw-6840	536	3	magnitudes	magnitude	NOUN
taxlaw-6840	536	4	of	of	ADP
taxlaw-6840	536	5	the	the	DET
taxlaw-6840	536	6	aforementioned	aforementioned	ADJ
taxlaw-6840	536	7	flaws	flaw	NOUN
taxlaw-6840	536	8	,	,	PUNCT
taxlaw-6840	536	9	one	one	NUM
taxlaw-6840	536	10	simple	simple	ADJ
taxlaw-6840	536	11	solution	solution	NOUN
taxlaw-6840	536	12	would	would	AUX
taxlaw-6840	536	13	be	be	AUX
taxlaw-6840	536	14	to	to	PART
taxlaw-6840	536	15	simply	simply	ADV
taxlaw-6840	536	16	repeal	repeal	VERB
taxlaw-6840	536	17	the	the	DET
taxlaw-6840	536	18	law	law	NOUN
taxlaw-6840	536	19	.	.	PUNCT
taxlaw-6840	537	1	in	in	ADP
taxlaw-6840	537	2	this	this	DET
taxlaw-6840	537	3	section	section	NOUN
taxlaw-6840	537	4	,	,	PUNCT
taxlaw-6840	537	5	i	i	PRON
taxlaw-6840	537	6	instead	instead	ADV
taxlaw-6840	537	7	suggest	suggest	VERB
taxlaw-6840	537	8	more	more	ADV
taxlaw-6840	537	9	incremental	incremental	ADJ
taxlaw-6840	537	10	changes	change	NOUN
taxlaw-6840	537	11	,	,	PUNCT
taxlaw-6840	537	12	repealing	repeal	VERB
taxlaw-6840	537	13	some	some	DET
taxlaw-6840	537	14	provisions	provision	NOUN
taxlaw-6840	537	15	and	and	CCONJ
taxlaw-6840	537	16	building	build	VERB
taxlaw-6840	537	17	on	on	ADP
taxlaw-6840	537	18	others	other	NOUN
taxlaw-6840	537	19	,	,	PUNCT
taxlaw-6840	537	20	with	with	ADP
taxlaw-6840	537	21	the	the	DET
taxlaw-6840	537	22	overall	overall	ADJ
taxlaw-6840	537	23	goal	goal	NOUN
taxlaw-6840	537	24	of	of	ADP
taxlaw-6840	537	25	not	not	PART
taxlaw-6840	537	26	just	just	ADV
taxlaw-6840	537	27	reversing	reverse	VERB
taxlaw-6840	537	28	the	the	DET
taxlaw-6840	537	29	damage	damage	NOUN
taxlaw-6840	537	30	caused	cause	VERB
taxlaw-6840	537	31	by	by	ADP
taxlaw-6840	537	32	the	the	DET
taxlaw-6840	537	33	tcja	tcja	NOUN
taxlaw-6840	537	34	,	,	PUNCT
taxlaw-6840	537	35	but	but	CCONJ
taxlaw-6840	537	36	improving	improve	VERB
taxlaw-6840	537	37	tax	tax	NOUN
taxlaw-6840	537	38	law	law	NOUN
taxlaw-6840	537	39	relative	relative	ADJ
taxlaw-6840	537	40	to	to	ADP
taxlaw-6840	537	41	its	its	PRON
taxlaw-6840	537	42	pre	pre	ADJ
taxlaw-6840	537	43	-	-	ADJ
taxlaw-6840	537	44	tcja	tcja	ADJ
taxlaw-6840	537	45	starting	starting	NOUN
taxlaw-6840	537	46	point	point	NOUN
taxlaw-6840	537	47	.	.	PUNCT
taxlaw-6840	538	1	table	table	NOUN
taxlaw-6840	538	2	4	4	NUM
taxlaw-6840	538	3	shows	show	VERB
taxlaw-6840	538	4	the	the	DET
taxlaw-6840	538	5	net	net	ADJ
taxlaw-6840	538	6	revenue	revenue	NOUN
taxlaw-6840	538	7	effects	effect	NOUN
taxlaw-6840	538	8	of	of	ADP
taxlaw-6840	538	9	these	these	DET
taxlaw-6840	538	10	suggested	suggest	VERB
taxlaw-6840	538	11	changes	change	NOUN
taxlaw-6840	538	12	,	,	PUNCT
taxlaw-6840	538	13	including	include	VERB
taxlaw-6840	538	14	both	both	CCONJ
taxlaw-6840	538	15	individual	individual	ADJ
taxlaw-6840	538	16	and	and	CCONJ
taxlaw-6840	538	17	business	business	NOUN
taxlaw-6840	538	18	tax	tax	NOUN
taxlaw-6840	538	19	changes	change	NOUN
taxlaw-6840	538	20	.	.	PUNCT
taxlaw-6840	539	1	the	the	DET
taxlaw-6840	539	2	ten	ten	NUM
taxlaw-6840	539	3	-	-	PUNCT
taxlaw-6840	539	4	year	year	NOUN
taxlaw-6840	539	5	revenue	revenue	NOUN
taxlaw-6840	539	6	scores	score	NOUN
taxlaw-6840	539	7	are	be	AUX
taxlaw-6840	539	8	calculated	calculate	VERB
taxlaw-6840	539	9	for	for	ADP
taxlaw-6840	539	10	the	the	DET
taxlaw-6840	539	11	same	same	ADJ
taxlaw-6840	539	12	window	window	NOUN
taxlaw-6840	539	13	that	that	PRON
taxlaw-6840	539	14	jct	jct	PROPN
taxlaw-6840	539	15	used	use	VERB
taxlaw-6840	539	16	to	to	PART
taxlaw-6840	539	17	estimate	estimate	VERB
taxlaw-6840	539	18	the	the	DET
taxlaw-6840	539	19	ten	ten	NUM
taxlaw-6840	539	20	-	-	PUNCT
taxlaw-6840	539	21	year	year	NOUN
taxlaw-6840	539	22	revenue	revenue	NOUN
taxlaw-6840	539	23	effects	effect	NOUN
taxlaw-6840	539	24	of	of	ADP
taxlaw-6840	539	25	the	the	DET
taxlaw-6840	539	26	tcja	tcja	NOUN
taxlaw-6840	539	27	.	.	PUNCT
taxlaw-6840	540	1	some	some	PRON
taxlaw-6840	540	2	of	of	ADP
taxlaw-6840	540	3	the	the	DET
taxlaw-6840	540	4	legislative	legislative	ADJ
taxlaw-6840	540	5	changes	change	NOUN
taxlaw-6840	540	6	under	under	ADP
taxlaw-6840	540	7	tcja	tcja	NOUN
taxlaw-6840	540	8	are	be	AUX
taxlaw-6840	540	9	so	so	ADV
taxlaw-6840	540	10	harmful	harmful	ADJ
taxlaw-6840	540	11	that	that	SCONJ
taxlaw-6840	540	12	repeal	repeal	NOUN
taxlaw-6840	540	13	is	be	AUX
taxlaw-6840	540	14	the	the	DET
taxlaw-6840	540	15	right	right	ADJ
taxlaw-6840	540	16	answer	answer	NOUN
taxlaw-6840	540	17	.	.	PUNCT
taxlaw-6840	541	1	for	for	ADP
taxlaw-6840	541	2	instance	instance	NOUN
taxlaw-6840	541	3	,	,	PUNCT
taxlaw-6840	541	4	repealing	repeal	VERB
taxlaw-6840	541	5	the	the	DET
taxlaw-6840	541	6	pass	pass	VERB
taxlaw-6840	541	7	-	-	PUNCT
taxlaw-6840	541	8	through	through	ADP
taxlaw-6840	541	9	deduction	deduction	NOUN
taxlaw-6840	541	10	would	would	AUX
taxlaw-6840	541	11	make	make	VERB
taxlaw-6840	541	12	the	the	DET
taxlaw-6840	541	13	tax	tax	NOUN
taxlaw-6840	541	14	system	system	NOUN
taxlaw-6840	541	15	simpler	simple	ADJ
taxlaw-6840	541	16	,	,	PUNCT
taxlaw-6840	541	17	fairer	fair	ADJ
taxlaw-6840	541	18	,	,	PUNCT
taxlaw-6840	541	19	and	and	CCONJ
taxlaw-6840	541	20	more	more	ADV
taxlaw-6840	541	21	efficient	efficient	ADJ
taxlaw-6840	541	22	,	,	PUNCT
taxlaw-6840	541	23	so	so	SCONJ
taxlaw-6840	541	24	that	that	PRON
taxlaw-6840	541	25	is	be	AUX
taxlaw-6840	541	26	an	an	DET
taxlaw-6840	541	27	easy	easy	ADJ
taxlaw-6840	541	28	call	call	NOUN
taxlaw-6840	541	29	.	.	PUNCT
taxlaw-6840	542	1	reinstating	reinstate	VERB
taxlaw-6840	542	2	the	the	DET
taxlaw-6840	542	3	prior	prior	ADJ
taxlaw-6840	542	4	tax	tax	NOUN
taxlaw-6840	542	5	treatment	treatment	NOUN
taxlaw-6840	542	6	of	of	ADP
taxlaw-6840	542	7	estates	estate	NOUN
taxlaw-6840	542	8	(	(	PUNCT
taxlaw-6840	542	9	by	by	ADP
taxlaw-6840	542	10	undoing	undo	VERB
taxlaw-6840	542	11	the	the	DET
taxlaw-6840	542	12	doubling	doubling	NOUN
taxlaw-6840	542	13	of	of	ADP
taxlaw-6840	542	14	the	the	DET
taxlaw-6840	542	15	exemption	exemption	NOUN
taxlaw-6840	542	16	)	)	PUNCT
taxlaw-6840	542	17	and	and	CCONJ
taxlaw-6840	542	18	of	of	ADP
taxlaw-6840	542	19	top	top	ADJ
taxlaw-6840	542	20	incomes	income	NOUN
taxlaw-6840	542	21	(	(	PUNCT
taxlaw-6840	542	22	by	by	ADP
taxlaw-6840	542	23	raising	raise	VERB
taxlaw-6840	542	24	the	the	DET
taxlaw-6840	542	25	top	top	ADJ
taxlaw-6840	542	26	brackets	bracket	NOUN
taxlaw-6840	542	27	)	)	PUNCT
taxlaw-6840	542	28	seems	seem	VERB
taxlaw-6840	542	29	similarly	similarly	ADV
taxlaw-6840	542	30	straightforward	straightforward	ADJ
taxlaw-6840	542	31	.	.	PUNCT
taxlaw-6840	543	1	also	also	ADV
taxlaw-6840	543	2	,	,	PUNCT
taxlaw-6840	543	3	the	the	DET
taxlaw-6840	543	4	aca	aca	PROPN
taxlaw-6840	543	5	individual	individual	ADJ
taxlaw-6840	543	6	mandate	mandate	NOUN
taxlaw-6840	543	7	enforcement	enforcement	NOUN
taxlaw-6840	543	8	needs	need	VERB
taxlaw-6840	543	9	to	to	PART
taxlaw-6840	543	10	be	be	AUX
taxlaw-6840	543	11	reinstated	reinstate	VERB
taxlaw-6840	543	12	.	.	PUNCT
taxlaw-6840	544	1	in	in	ADP
taxlaw-6840	544	2	other	other	ADJ
taxlaw-6840	544	3	areas	area	NOUN
taxlaw-6840	544	4	,	,	PUNCT
taxlaw-6840	544	5	there	there	PRON
taxlaw-6840	544	6	are	be	VERB
taxlaw-6840	544	7	tougher	tough	ADJ
taxlaw-6840	544	8	judgments	judgment	NOUN
taxlaw-6840	544	9	.	.	PUNCT
taxlaw-6840	545	1	one	one	PRON
taxlaw-6840	545	2	might	might	AUX
taxlaw-6840	545	3	keep	keep	VERB
taxlaw-6840	545	4	the	the	DET
taxlaw-6840	545	5	lower	low	ADJ
taxlaw-6840	545	6	tax	tax	NOUN
taxlaw-6840	545	7	rates	rate	NOUN
taxlaw-6840	545	8	on	on	ADP
taxlaw-6840	545	9	the	the	DET
taxlaw-6840	545	10	lower	low	ADJ
taxlaw-6840	545	11	brackets	bracket	NOUN
taxlaw-6840	545	12	in	in	ADP
taxlaw-6840	545	13	order	order	NOUN
taxlaw-6840	545	14	to	to	PART
taxlaw-6840	545	15	provide	provide	VERB
taxlaw-6840	545	16	some	some	DET
taxlaw-6840	545	17	tax	tax	NOUN
taxlaw-6840	545	18	relief	relief	NOUN
taxlaw-6840	545	19	to	to	ADP
taxlaw-6840	545	20	groups	group	NOUN
taxlaw-6840	545	21	that	that	PRON
taxlaw-6840	545	22	have	have	AUX
taxlaw-6840	545	23	experienced	experience	VERB
taxlaw-6840	545	24	slow	slow	ADJ
taxlaw-6840	545	25	wage	wage	NOUN
taxlaw-6840	545	26	growth	growth	NOUN
taxlaw-6840	545	27	.	.	PUNCT
taxlaw-6840	546	1	it	it	PRON
taxlaw-6840	546	2	is	be	AUX
taxlaw-6840	546	3	also	also	ADV
taxlaw-6840	546	4	tempting	tempting	ADJ
taxlaw-6840	546	5	to	to	PART
taxlaw-6840	546	6	restore	restore	VERB
taxlaw-6840	546	7	personal	personal	ADJ
taxlaw-6840	546	8	exemptions	exemption	NOUN
taxlaw-6840	546	9	(	(	PUNCT
taxlaw-6840	546	10	which	which	PRON
taxlaw-6840	546	11	make	make	VERB
taxlaw-6840	546	12	tax	tax	NOUN
taxlaw-6840	546	13	burdens	burden	NOUN
taxlaw-6840	546	14	more	more	ADV
taxlaw-6840	546	15	sensitive	sensitive	ADJ
taxlaw-6840	546	16	to	to	ADP
taxlaw-6840	546	17	family	family	NOUN
taxlaw-6840	546	18	size	size	NOUN
taxlaw-6840	546	19	)	)	PUNCT
taxlaw-6840	546	20	while	while	SCONJ
taxlaw-6840	546	21	lowering	lower	VERB
taxlaw-6840	546	22	the	the	DET
taxlaw-6840	546	23	standard	standard	ADJ
taxlaw-6840	546	24	deduction	deduction	NOUN
taxlaw-6840	546	25	,	,	PUNCT
taxlaw-6840	546	26	even	even	ADV
taxlaw-6840	546	27	if	if	SCONJ
taxlaw-6840	546	28	more	more	ADJ
taxlaw-6840	546	29	people	people	NOUN
taxlaw-6840	546	30	itemize	itemize	VERB
taxlaw-6840	546	31	.	.	PUNCT
taxlaw-6840	547	1	table	table	NOUN
taxlaw-6840	547	2	4	4	NUM
taxlaw-6840	547	3	:	:	PUNCT
taxlaw-6840	547	4	incremental	incremental	ADJ
taxlaw-6840	547	5	changes	change	NOUN
taxlaw-6840	547	6	to	to	ADP
taxlaw-6840	547	7	the	the	DET
taxlaw-6840	547	8	tcja86	tcja86	NOUN
taxlaw-6840	547	9	under	under	ADP
taxlaw-6840	547	10	tcja	tcja	PROPN
taxlaw-6840	547	11	suggested	suggest	VERB
taxlaw-6840	547	12	change	change	NOUN
taxlaw-6840	547	13	implied	imply	VERB
taxlaw-6840	547	14	10	10	NUM
taxlaw-6840	547	15	yr	yr	NOUN
taxlaw-6840	547	16	score	score	NOUN
taxlaw-6840	547	17	,	,	PUNCT
taxlaw-6840	547	18	$	$	SYM
taxlaw-6840	547	19	b	b	NOUN
taxlaw-6840	547	20	major	major	ADJ
taxlaw-6840	547	21	individual	individual	ADJ
taxlaw-6840	547	22	provision	provision	NOUN
taxlaw-6840	547	23	changes	change	NOUN
taxlaw-6840	547	24	increase	increase	VERB
taxlaw-6840	547	25	top	top	ADJ
taxlaw-6840	547	26	4	4	NUM
taxlaw-6840	547	27	brackets	bracket	NOUN
taxlaw-6840	547	28	by	by	ADP
taxlaw-6840	547	29	3	3	NUM
taxlaw-6840	547	30	percentage	percentage	NOUN
taxlaw-6840	547	31	points	point	NOUN
taxlaw-6840	547	32	24/32/35/37	24/32/35/37	NUM
taxlaw-6840	547	33	27/35/38/40	27/35/38/40	NUM
taxlaw-6840	547	34	+	+	CCONJ
taxlaw-6840	547	35	669	669	NUM
taxlaw-6840	547	36	87	87	NUM
taxlaw-6840	547	37	exemption	exemption	NOUN
taxlaw-6840	547	38	/	/	SYM
taxlaw-6840	547	39	deduction	deduction	NOUN
taxlaw-6840	547	40	changes	change	NOUN
taxlaw-6840	547	41	no	no	DET
taxlaw-6840	547	42	exemptions	exemption	NOUN
taxlaw-6840	547	43	;	;	PUNCT
taxlaw-6840	547	44	higher	high	ADJ
taxlaw-6840	547	45	deductions	deduction	NOUN
taxlaw-6840	547	46	restore	restore	VERB
taxlaw-6840	547	47	exemptions	exemption	NOUN
taxlaw-6840	547	48	;	;	PUNCT
taxlaw-6840	547	49	remove	remove	VERB
taxlaw-6840	547	50	higher	high	ADJ
taxlaw-6840	547	51	deduction	deduction	NOUN
taxlaw-6840	547	52	-1212	-1212	PROPN
taxlaw-6840	547	53	+720	+720	NOUN
taxlaw-6840	547	54	repeal	repeal	NOUN
taxlaw-6840	547	55	pass	pass	VERB
taxlaw-6840	547	56	through	through	ADP
taxlaw-6840	547	57	deduction	deduction	NOUN
taxlaw-6840	547	58	20	20	NUM
taxlaw-6840	547	59	%	%	NOUN
taxlaw-6840	547	60	of	of	ADP
taxlaw-6840	547	61	qualified	qualified	ADJ
taxlaw-6840	547	62	business	business	NOUN
taxlaw-6840	547	63	income	income	NOUN
taxlaw-6840	547	64	is	be	AUX
taxlaw-6840	547	65	deductible	deductible	ADJ
taxlaw-6840	547	66	repeal	repeal	NOUN
taxlaw-6840	547	67	deduction	deduction	NOUN
taxlaw-6840	547	68	;	;	PUNCT
taxlaw-6840	547	69	keep	keep	VERB
taxlaw-6840	547	70	new	new	ADJ
taxlaw-6840	547	71	loss	loss	NOUN
taxlaw-6840	547	72	rules	rule	NOUN
taxlaw-6840	547	73	+	+	CCONJ
taxlaw-6840	547	74	415	415	NUM
taxlaw-6840	547	75	86	86	NUM
taxlaw-6840	547	76	note	note	NOUN
taxlaw-6840	547	77	:	:	PUNCT
taxlaw-6840	547	78	most	most	ADJ
taxlaw-6840	547	79	revenue	revenue	NOUN
taxlaw-6840	547	80	numbers	number	NOUN
taxlaw-6840	547	81	are	be	AUX
taxlaw-6840	547	82	from	from	ADP
taxlaw-6840	547	83	the	the	DET
taxlaw-6840	547	84	december	december	PROPN
taxlaw-6840	547	85	18	18	NUM
taxlaw-6840	547	86	,	,	PUNCT
taxlaw-6840	547	87	2017	2017	NUM
taxlaw-6840	547	88	tables	table	NOUN
taxlaw-6840	547	89	in	in	ADP
taxlaw-6840	547	90	joint	joint	ADJ
taxlaw-6840	547	91	committee	committee	NOUN
taxlaw-6840	547	92	on	on	ADP
taxlaw-6840	547	93	taxation	taxation	NOUN
taxlaw-6840	547	94	,	,	PUNCT
taxlaw-6840	547	95	supra	supra	PROPN
taxlaw-6840	547	96	note	note	NOUN
taxlaw-6840	547	97	4	4	NUM
taxlaw-6840	547	98	.	.	NUM
taxlaw-6840	547	99	87	87	NUM
taxlaw-6840	548	1	this	this	DET
taxlaw-6840	548	2	triples	triple	NOUN
taxlaw-6840	548	3	the	the	DET
taxlaw-6840	548	4	revenue	revenue	NOUN
taxlaw-6840	548	5	forecast	forecast	NOUN
taxlaw-6840	548	6	from	from	ADP
taxlaw-6840	548	7	a	a	DET
taxlaw-6840	548	8	ten	ten	NUM
taxlaw-6840	548	9	-	-	PUNCT
taxlaw-6840	548	10	year	year	NOUN
taxlaw-6840	548	11	estimate	estimate	NOUN
taxlaw-6840	548	12	from	from	ADP
taxlaw-6840	548	13	cbo	cbo	PROPN
taxlaw-6840	548	14	for	for	ADP
taxlaw-6840	548	15	the	the	DET
taxlaw-6840	548	16	period	period	NOUN
taxlaw-6840	548	17	2019	2019	NUM
taxlaw-6840	548	18	-	-	SYM
taxlaw-6840	548	19	2028	2028	NUM
taxlaw-6840	548	20	that	that	PRON
taxlaw-6840	548	21	is	be	AUX
taxlaw-6840	548	22	based	base	VERB
taxlaw-6840	548	23	on	on	ADP
taxlaw-6840	548	24	a	a	DET
taxlaw-6840	548	25	one	one	NUM
taxlaw-6840	548	26	percentage	percentage	NOUN
taxlaw-6840	548	27	point	point	NOUN
taxlaw-6840	548	28	increase	increase	NOUN
taxlaw-6840	548	29	.	.	PUNCT
taxlaw-6840	549	1	behavioral	behavioral	ADJ
taxlaw-6840	549	2	responses	response	NOUN
taxlaw-6840	549	3	could	could	AUX
taxlaw-6840	549	4	modify	modify	VERB
taxlaw-6840	549	5	this	this	DET
taxlaw-6840	549	6	very	very	ADV
taxlaw-6840	549	7	slightly	slightly	ADV
taxlaw-6840	549	8	downward	downward	ADJ
taxlaw-6840	549	9	,	,	PUNCT
taxlaw-6840	549	10	to	to	ADP
taxlaw-6840	549	11	the	the	DET
taxlaw-6840	549	12	extent	extent	NOUN
taxlaw-6840	549	13	that	that	SCONJ
taxlaw-6840	549	14	they	they	PRON
taxlaw-6840	549	15	are	be	AUX
taxlaw-6840	549	16	larger	large	ADJ
taxlaw-6840	549	17	for	for	ADP
taxlaw-6840	549	18	a	a	DET
taxlaw-6840	549	19	3	3	NUM
taxlaw-6840	549	20	%	%	NOUN
taxlaw-6840	549	21	increase	increase	NOUN
taxlaw-6840	549	22	.	.	PUNCT
taxlaw-6840	550	1	[	[	X
taxlaw-6840	550	2	vol	vol	NOUN
taxlaw-6840	550	3	.	.	PUNCT
taxlaw-6840	550	4	11:2	11:2	NUM
taxlaw-6840	550	5	columbia	columbia	PROPN
taxlaw-6840	550	6	journal	journal	PROPN
taxlaw-6840	550	7	of	of	ADP
taxlaw-6840	550	8	tax	tax	NOUN
taxlaw-6840	550	9	law	law	NOUN
taxlaw-6840	550	10	62	62	NUM
taxlaw-6840	550	11	change	change	NOUN
taxlaw-6840	550	12	child	child	NOUN
taxlaw-6840	550	13	tax	tax	NOUN
taxlaw-6840	550	14	credit	credit	NOUN
taxlaw-6840	550	15	higher	high	ADJ
taxlaw-6840	550	16	phase	phase	NOUN
taxlaw-6840	550	17	out	out	ADP
taxlaw-6840	550	18	(	(	PUNCT
taxlaw-6840	550	19	200/400k	200/400k	NUM
taxlaw-6840	550	20	)	)	PUNCT
taxlaw-6840	550	21	;	;	PUNCT
taxlaw-6840	550	22	required	require	VERB
taxlaw-6840	550	23	ssn	ssn	PROPN
taxlaw-6840	550	24	;	;	PUNCT
taxlaw-6840	550	25	refundable	refundable	ADJ
taxlaw-6840	550	26	for	for	ADP
taxlaw-6840	550	27	$	$	SYM
taxlaw-6840	550	28	1400	1400	NUM
taxlaw-6840	550	29	of	of	ADP
taxlaw-6840	550	30	$	$	SYM
taxlaw-6840	550	31	2000	2000	NUM
taxlaw-6840	550	32	phase	phase	NOUN
taxlaw-6840	550	33	out	out	ADP
taxlaw-6840	550	34	at	at	ADP
taxlaw-6840	550	35	lower	low	ADJ
taxlaw-6840	550	36	incomes	income	NOUN
taxlaw-6840	550	37	;	;	PUNCT
taxlaw-6840	550	38	remove	remove	VERB
taxlaw-6840	550	39	ssn	ssn	PROPN
taxlaw-6840	550	40	requirement	requirement	NOUN
taxlaw-6840	550	41	;	;	PUNCT
taxlaw-6840	550	42	fully	fully	ADV
taxlaw-6840	550	43	refundable	refundable	ADJ
taxlaw-6840	550	44	30	30	NUM
taxlaw-6840	550	45	88	88	NUM
taxlaw-6840	550	46	return	return	NOUN
taxlaw-6840	550	47	to	to	ADP
taxlaw-6840	550	48	prior	prior	ADJ
taxlaw-6840	550	49	estate	estate	NOUN
taxlaw-6840	550	50	tax	tax	NOUN
taxlaw-6840	550	51	thresholds	threshold	NOUN
taxlaw-6840	550	52	doubled	double	VERB
taxlaw-6840	550	53	exemption	exemption	NOUN
taxlaw-6840	550	54	prior	prior	ADJ
taxlaw-6840	550	55	law	law	NOUN
taxlaw-6840	550	56	+	+	CCONJ
taxlaw-6840	550	57	83	83	NUM
taxlaw-6840	550	58	restore	restore	VERB
taxlaw-6840	550	59	aca	aca	PROPN
taxlaw-6840	550	60	mandate	mandate	NOUN
taxlaw-6840	550	61	removed	remove	VERB
taxlaw-6840	550	62	penalty	penalty	NOUN
taxlaw-6840	550	63	for	for	SCONJ
taxlaw-6840	550	64	non	non	ADJ
taxlaw-6840	550	65	-	-	ADJ
taxlaw-6840	550	66	insurance	insurance	NOUN
taxlaw-6840	550	67	restores	restore	VERB
taxlaw-6840	550	68	prior	prior	ADJ
taxlaw-6840	550	69	law	law	NOUN
taxlaw-6840	550	70	-314	-314	ADP
taxlaw-6840	550	71	major	major	ADJ
taxlaw-6840	550	72	corporate	corporate	ADJ
taxlaw-6840	550	73	provision	provision	NOUN
taxlaw-6840	550	74	changes	change	VERB
taxlaw-6840	550	75	statutory	statutory	ADJ
taxlaw-6840	550	76	corporate	corporate	ADJ
taxlaw-6840	550	77	rate	rate	NOUN
taxlaw-6840	550	78	21	21	NUM
taxlaw-6840	550	79	28	28	NUM
taxlaw-6840	550	80	+700	+700	NUM
taxlaw-6840	550	81	global	global	ADJ
taxlaw-6840	550	82	minimum	minimum	ADJ
taxlaw-6840	550	83	tax	tax	NOUN
taxlaw-6840	550	84	global	global	ADJ
taxlaw-6840	550	85	tax	tax	NOUN
taxlaw-6840	550	86	at	at	ADP
taxlaw-6840	550	87	10.5	10.5	NUM
taxlaw-6840	550	88	;	;	PUNCT
taxlaw-6840	550	89	up	up	ADV
taxlaw-6840	550	90	to	to	PART
taxlaw-6840	550	91	13.125	13.125	NUM
taxlaw-6840	550	92	if	if	SCONJ
taxlaw-6840	550	93	blended	blend	VERB
taxlaw-6840	550	94	per	per	ADP
taxlaw-6840	550	95	-	-	PUNCT
taxlaw-6840	550	96	country	country	NOUN
taxlaw-6840	550	97	tax	tax	NOUN
taxlaw-6840	550	98	at	at	ADP
taxlaw-6840	550	99	21	21	NUM
taxlaw-6840	550	100	;	;	PUNCT
taxlaw-6840	550	101	remove	remove	VERB
taxlaw-6840	550	102	exemption	exemption	NOUN
taxlaw-6840	550	103	for	for	ADP
taxlaw-6840	550	104	first	first	ADJ
taxlaw-6840	550	105	10	10	NUM
taxlaw-6840	550	106	%	%	NOUN
taxlaw-6840	550	107	return	return	NOUN
taxlaw-6840	550	108	+	+	CCONJ
taxlaw-6840	550	109	360	360	NUM
taxlaw-6840	550	110	89	89	NUM
taxlaw-6840	550	111	repeal	repeal	NOUN
taxlaw-6840	550	112	foreign	foreign	ADJ
taxlaw-6840	550	113	-	-	PUNCT
taxlaw-6840	550	114	der	der	NOUN
taxlaw-6840	550	115	.	.	PUNCT
taxlaw-6840	551	1	intangible	intangible	ADJ
taxlaw-6840	551	2	income	income	NOUN
taxlaw-6840	551	3	deduction	deduction	NOUN
taxlaw-6840	551	4	(	(	PUNCT
taxlaw-6840	551	5	fdii	fdii	NOUN
taxlaw-6840	551	6	)	)	PUNCT
taxlaw-6840	551	7	tax	tax	NOUN
taxlaw-6840	551	8	preference	preference	NOUN
taxlaw-6840	551	9	for	for	ADP
taxlaw-6840	551	10	profits	profit	NOUN
taxlaw-6840	551	11	from	from	ADP
taxlaw-6840	551	12	export	export	NOUN
taxlaw-6840	551	13	sales	sale	NOUN
taxlaw-6840	551	14	above	above	ADP
taxlaw-6840	551	15	threshold	threshold	NOUN
taxlaw-6840	551	16	return	return	NOUN
taxlaw-6840	551	17	on	on	ADP
taxlaw-6840	551	18	assets	asset	NOUN
taxlaw-6840	551	19	repeal	repeal	NOUN
taxlaw-6840	551	20	fdii	fdii	NOUN
taxlaw-6840	551	21	+	+	CCONJ
taxlaw-6840	551	22	64	64	NUM
taxlaw-6840	551	23	90	90	NUM
taxlaw-6840	551	24	total	total	NOUN
taxlaw-6840	551	25	revenue	revenue	NOUN
taxlaw-6840	551	26	effect	effect	NOUN
taxlaw-6840	551	27	+1,455	+1,455	ADP
taxlaw-6840	551	28	while	while	SCONJ
taxlaw-6840	551	29	the	the	DET
taxlaw-6840	551	30	increased	increase	VERB
taxlaw-6840	551	31	size	size	NOUN
taxlaw-6840	551	32	of	of	ADP
taxlaw-6840	551	33	the	the	DET
taxlaw-6840	551	34	child	child	NOUN
taxlaw-6840	551	35	tax	tax	NOUN
taxlaw-6840	551	36	credit	credit	NOUN
taxlaw-6840	551	37	is	be	AUX
taxlaw-6840	551	38	also	also	ADV
taxlaw-6840	551	39	a	a	DET
taxlaw-6840	551	40	sensible	sensible	ADJ
taxlaw-6840	551	41	way	way	NOUN
taxlaw-6840	551	42	for	for	SCONJ
taxlaw-6840	551	43	the	the	DET
taxlaw-6840	551	44	tax	tax	NOUN
taxlaw-6840	551	45	code	code	NOUN
taxlaw-6840	551	46	be	be	AUX
taxlaw-6840	551	47	responsive	responsive	ADJ
taxlaw-6840	551	48	to	to	ADP
taxlaw-6840	551	49	family	family	NOUN
taxlaw-6840	551	50	size	size	NOUN
taxlaw-6840	551	51	,	,	PUNCT
taxlaw-6840	551	52	the	the	DET
taxlaw-6840	551	53	expanded	expand	VERB
taxlaw-6840	551	54	child	child	NOUN
taxlaw-6840	551	55	tax	tax	NOUN
taxlaw-6840	551	56	credit	credit	NOUN
taxlaw-6840	551	57	should	should	AUX
taxlaw-6840	551	58	ideally	ideally	ADV
taxlaw-6840	551	59	be	be	AUX
taxlaw-6840	551	60	made	make	VERB
taxlaw-6840	551	61	fully	fully	ADV
taxlaw-6840	551	62	refundable	refundable	ADJ
taxlaw-6840	551	63	and	and	CCONJ
taxlaw-6840	551	64	not	not	PART
taxlaw-6840	551	65	tied	tie	VERB
taxlaw-6840	551	66	to	to	ADP
taxlaw-6840	551	67	citizenship	citizenship	NOUN
taxlaw-6840	551	68	status	status	NOUN
taxlaw-6840	551	69	,	,	PUNCT
taxlaw-6840	551	70	in	in	ADP
taxlaw-6840	551	71	order	order	NOUN
taxlaw-6840	551	72	to	to	PART
taxlaw-6840	551	73	help	help	VERB
taxlaw-6840	551	74	those	those	DET
taxlaw-6840	551	75	families	family	NOUN
taxlaw-6840	551	76	that	that	PRON
taxlaw-6840	551	77	are	be	AUX
taxlaw-6840	551	78	more	more	ADV
taxlaw-6840	551	79	economically	economically	ADV
taxlaw-6840	551	80	vulnerable	vulnerable	ADJ
taxlaw-6840	551	81	.	.	PUNCT
taxlaw-6840	552	1	it	it	PRON
taxlaw-6840	552	2	was	be	AUX
taxlaw-6840	552	3	also	also	ADV
taxlaw-6840	552	4	unnecessary	unnecessary	ADJ
taxlaw-6840	552	5	to	to	PART
taxlaw-6840	552	6	expand	expand	VERB
taxlaw-6840	552	7	the	the	DET
taxlaw-6840	552	8	credit	credit	NOUN
taxlaw-6840	552	9	in	in	ADP
taxlaw-6840	552	10	a	a	DET
taxlaw-6840	552	11	way	way	NOUN
taxlaw-6840	552	12	that	that	PRON
taxlaw-6840	552	13	made	make	VERB
taxlaw-6840	552	14	it	it	PRON
taxlaw-6840	552	15	more	more	ADV
taxlaw-6840	552	16	generous	generous	ADJ
taxlaw-6840	552	17	at	at	ADP
taxlaw-6840	552	18	the	the	DET
taxlaw-6840	552	19	top	top	ADJ
taxlaw-6840	552	20	end	end	NOUN
taxlaw-6840	552	21	.	.	PUNCT
taxlaw-6840	553	1	(	(	PUNCT
taxlaw-6840	553	2	many	many	ADV
taxlaw-6840	553	3	more	more	ADJ
taxlaw-6840	553	4	high	high	ADJ
taxlaw-6840	553	5	-	-	PUNCT
taxlaw-6840	553	6	income	income	NOUN
taxlaw-6840	553	7	families	family	NOUN
taxlaw-6840	553	8	were	be	AUX
taxlaw-6840	553	9	able	able	ADJ
taxlaw-6840	553	10	to	to	PART
taxlaw-6840	553	11	claim	claim	VERB
taxlaw-6840	553	12	the	the	DET
taxlaw-6840	553	13	child	child	NOUN
taxlaw-6840	553	14	tax	tax	NOUN
taxlaw-6840	553	15	credit	credit	NOUN
taxlaw-6840	553	16	post	post	NOUN
taxlaw-6840	553	17	tcja	tcja	NOUN
taxlaw-6840	553	18	.	.	PUNCT
taxlaw-6840	553	19	)	)	PUNCT
taxlaw-6840	554	1	i	i	PRON
taxlaw-6840	554	2	do	do	AUX
taxlaw-6840	554	3	not	not	PART
taxlaw-6840	554	4	have	have	VERB
taxlaw-6840	554	5	a	a	DET
taxlaw-6840	554	6	strong	strong	ADJ
taxlaw-6840	554	7	preference	preference	NOUN
taxlaw-6840	554	8	regarding	regard	VERB
taxlaw-6840	554	9	the	the	DET
taxlaw-6840	554	10	exemption	exemption	NOUN
taxlaw-6840	554	11	/	/	SYM
taxlaw-6840	554	12	deduction	deduction	NOUN
taxlaw-6840	554	13	trade	trade	NOUN
taxlaw-6840	554	14	off	off	ADP
taxlaw-6840	554	15	.	.	PUNCT
taxlaw-6840	555	1	under	under	ADP
taxlaw-6840	555	2	tcja	tcja	NOUN
taxlaw-6840	555	3	,	,	PUNCT
taxlaw-6840	555	4	the	the	DET
taxlaw-6840	555	5	combination	combination	NOUN
taxlaw-6840	555	6	of	of	ADP
taxlaw-6840	555	7	removing	remove	VERB
taxlaw-6840	555	8	exemptions	exemption	NOUN
taxlaw-6840	555	9	and	and	CCONJ
taxlaw-6840	555	10	raising	raise	VERB
taxlaw-6840	555	11	the	the	DET
taxlaw-6840	555	12	standard	standard	ADJ
taxlaw-6840	555	13	deduction	deduction	NOUN
taxlaw-6840	555	14	raised	raise	VERB
taxlaw-6840	555	15	about	about	ADV
taxlaw-6840	555	16	$	$	SYM
taxlaw-6840	555	17	500	500	NUM
taxlaw-6840	555	18	billion	billion	NUM
taxlaw-6840	555	19	;	;	PUNCT
taxlaw-6840	555	20	that	that	DET
taxlaw-6840	555	21	revenue	revenue	NOUN
taxlaw-6840	555	22	was	be	AUX
taxlaw-6840	555	23	used	use	VERB
taxlaw-6840	555	24	to	to	PART
taxlaw-6840	555	25	offset	offset	VERB
taxlaw-6840	555	26	some	some	PRON
taxlaw-6840	555	27	of	of	ADP
taxlaw-6840	555	28	the	the	DET
taxlaw-6840	555	29	revenue	revenue	NOUN
taxlaw-6840	555	30	-	-	PUNCT
taxlaw-6840	555	31	losing	lose	VERB
taxlaw-6840	555	32	tax	tax	NOUN
taxlaw-6840	555	33	cuts	cut	NOUN
taxlaw-6840	555	34	of	of	ADP
taxlaw-6840	555	35	the	the	DET
taxlaw-6840	555	36	tcja	tcja	NOUN
taxlaw-6840	555	37	.	.	PUNCT
taxlaw-6840	556	1	indeed	indeed	ADV
taxlaw-6840	556	2	,	,	PUNCT
taxlaw-6840	556	3	that	that	DET
taxlaw-6840	556	4	revenue	revenue	NOUN
taxlaw-6840	556	5	gain	gain	NOUN
taxlaw-6840	556	6	was	be	AUX
taxlaw-6840	556	7	similar	similar	ADJ
taxlaw-6840	556	8	to	to	ADP
taxlaw-6840	556	9	the	the	DET
taxlaw-6840	556	10	revenue	revenue	NOUN
taxlaw-6840	556	11	cost	cost	NOUN
taxlaw-6840	556	12	of	of	ADP
taxlaw-6840	556	13	expanding	expand	VERB
taxlaw-6840	556	14	the	the	DET
taxlaw-6840	556	15	child	child	NOUN
taxlaw-6840	556	16	tax	tax	NOUN
taxlaw-6840	556	17	credit	credit	NOUN
taxlaw-6840	556	18	,	,	PUNCT
taxlaw-6840	556	19	so	so	CCONJ
taxlaw-6840	556	20	the	the	DET
taxlaw-6840	556	21	drafters	drafter	NOUN
taxlaw-6840	556	22	of	of	ADP
taxlaw-6840	556	23	the	the	DET
taxlaw-6840	556	24	legislation	legislation	NOUN
taxlaw-6840	556	25	may	may	AUX
taxlaw-6840	556	26	have	have	AUX
taxlaw-6840	556	27	been	be	AUX
taxlaw-6840	556	28	seeking	seek	VERB
taxlaw-6840	556	29	a	a	DET
taxlaw-6840	556	30	different	different	ADJ
taxlaw-6840	556	31	way	way	NOUN
taxlaw-6840	556	32	to	to	PART
taxlaw-6840	556	33	make	make	VERB
taxlaw-6840	556	34	tax	tax	NOUN
taxlaw-6840	556	35	burdens	burden	NOUN
taxlaw-6840	556	36	sensitive	sensitive	ADJ
taxlaw-6840	556	37	to	to	ADP
taxlaw-6840	556	38	family	family	NOUN
taxlaw-6840	556	39	size	size	NOUN
taxlaw-6840	556	40	.	.	PUNCT
taxlaw-6840	557	1	in	in	ADP
taxlaw-6840	557	2	table	table	NOUN
taxlaw-6840	557	3	4	4	NUM
taxlaw-6840	557	4	,	,	PUNCT
taxlaw-6840	557	5	both	both	DET
taxlaw-6840	557	6	exemptions	exemption	NOUN
taxlaw-6840	557	7	and	and	CCONJ
taxlaw-6840	557	8	the	the	DET
taxlaw-6840	557	9	prior	prior	ADJ
taxlaw-6840	557	10	standard	standard	ADJ
taxlaw-6840	557	11	deduction	deduction	NOUN
taxlaw-6840	557	12	are	be	AUX
taxlaw-6840	557	13	restored	restore	VERB
taxlaw-6840	557	14	,	,	PUNCT
taxlaw-6840	557	15	but	but	CCONJ
taxlaw-6840	557	16	if	if	SCONJ
taxlaw-6840	557	17	those	those	DET
taxlaw-6840	557	18	changes	change	NOUN
taxlaw-6840	557	19	are	be	AUX
taxlaw-6840	557	20	forgone	forgo	VERB
taxlaw-6840	557	21	,	,	PUNCT
taxlaw-6840	557	22	that	that	PRON
taxlaw-6840	557	23	would	would	AUX
taxlaw-6840	557	24	provide	provide	VERB
taxlaw-6840	557	25	about	about	ADP
taxlaw-6840	557	26	$	$	SYM
taxlaw-6840	557	27	500	500	NUM
taxlaw-6840	557	28	billion	billion	NUM
taxlaw-6840	557	29	in	in	ADP
taxlaw-6840	557	30	additional	additional	ADJ
taxlaw-6840	557	31	revenue	revenue	NOUN
taxlaw-6840	557	32	,	,	PUNCT
taxlaw-6840	557	33	which	which	PRON
taxlaw-6840	557	34	could	could	AUX
taxlaw-6840	557	35	either	either	CCONJ
taxlaw-6840	557	36	be	be	AUX
taxlaw-6840	557	37	returned	return	VERB
taxlaw-6840	557	38	to	to	ADP
taxlaw-6840	557	39	lowand	lowand	ADJ
taxlaw-6840	557	40	middle	middle	ADJ
taxlaw-6840	557	41	-	-	PUNCT
taxlaw-6840	557	42	income	income	NOUN
taxlaw-6840	557	43	taxpayers	taxpayer	NOUN
taxlaw-6840	557	44	(	(	PUNCT
taxlaw-6840	557	45	perhaps	perhaps	ADV
taxlaw-6840	557	46	with	with	ADP
taxlaw-6840	557	47	a	a	DET
taxlaw-6840	557	48	further	further	ADJ
taxlaw-6840	557	49	expansion	expansion	NOUN
taxlaw-6840	557	50	of	of	ADP
taxlaw-6840	557	51	the	the	DET
taxlaw-6840	557	52	child	child	NOUN
taxlaw-6840	557	53	tax	tax	NOUN
taxlaw-6840	557	54	credit	credit	NOUN
taxlaw-6840	557	55	)	)	PUNCT
taxlaw-6840	557	56	or	or	CCONJ
taxlaw-6840	557	57	used	use	VERB
taxlaw-6840	557	58	to	to	PART
taxlaw-6840	557	59	fund	fund	VERB
taxlaw-6840	557	60	important	important	ADJ
taxlaw-6840	557	61	fiscal	fiscal	ADJ
taxlaw-6840	557	62	priorities	priority	NOUN
taxlaw-6840	557	63	.	.	PUNCT
taxlaw-6840	558	1	eventually	eventually	ADV
taxlaw-6840	558	2	,	,	PUNCT
taxlaw-6840	558	3	the	the	DET
taxlaw-6840	558	4	role	role	NOUN
taxlaw-6840	558	5	of	of	ADP
taxlaw-6840	558	6	itemized	itemize	VERB
taxlaw-6840	558	7	deductions	deduction	NOUN
taxlaw-6840	558	8	should	should	AUX
taxlaw-6840	558	9	be	be	AUX
taxlaw-6840	558	10	rethought	rethink	VERB
taxlaw-6840	558	11	,	,	PUNCT
taxlaw-6840	558	12	but	but	CCONJ
taxlaw-6840	558	13	that	that	PRON
taxlaw-6840	558	14	is	be	AUX
taxlaw-6840	558	15	left	leave	VERB
taxlaw-6840	558	16	for	for	ADP
taxlaw-6840	558	17	another	another	DET
taxlaw-6840	558	18	day.91	day.91	NOUN
taxlaw-6840	558	19	88	88	NUM
taxlaw-6840	558	20	extending	extend	VERB
taxlaw-6840	558	21	to	to	ADP
taxlaw-6840	558	22	those	those	PRON
taxlaw-6840	558	23	without	without	ADP
taxlaw-6840	558	24	ssn	ssn	PROPN
taxlaw-6840	558	25	is	be	AUX
taxlaw-6840	558	26	only	only	ADV
taxlaw-6840	558	27	$	$	SYM
taxlaw-6840	558	28	30	30	NUM
taxlaw-6840	558	29	billion	billion	NUM
taxlaw-6840	558	30	.	.	PUNCT
taxlaw-6840	559	1	the	the	DET
taxlaw-6840	559	2	cost	cost	NOUN
taxlaw-6840	559	3	of	of	ADP
taxlaw-6840	559	4	full	full	ADJ
taxlaw-6840	559	5	refundability	refundability	NOUN
taxlaw-6840	559	6	could	could	AUX
taxlaw-6840	559	7	be	be	AUX
taxlaw-6840	559	8	offset	offset	VERB
taxlaw-6840	559	9	by	by	ADP
taxlaw-6840	559	10	lowering	lower	VERB
taxlaw-6840	559	11	the	the	DET
taxlaw-6840	559	12	income	income	NOUN
taxlaw-6840	559	13	threshold	threshold	NOUN
taxlaw-6840	559	14	at	at	ADP
taxlaw-6840	559	15	which	which	PRON
taxlaw-6840	559	16	the	the	DET
taxlaw-6840	559	17	ctc	ctc	NOUN
taxlaw-6840	559	18	phases	phase	VERB
taxlaw-6840	559	19	out	out	ADP
taxlaw-6840	559	20	.	.	PUNCT
taxlaw-6840	560	1	(	(	PUNCT
taxlaw-6840	560	2	it	it	PRON
taxlaw-6840	560	3	is	be	AUX
taxlaw-6840	560	4	now	now	ADV
taxlaw-6840	560	5	$	$	SYM
taxlaw-6840	560	6	400,000	400,000	NUM
taxlaw-6840	560	7	for	for	ADP
taxlaw-6840	560	8	joint	joint	ADJ
taxlaw-6840	560	9	filers	filer	NOUN
taxlaw-6840	560	10	,	,	PUNCT
taxlaw-6840	560	11	but	but	CCONJ
taxlaw-6840	560	12	it	it	PRON
taxlaw-6840	560	13	was	be	AUX
taxlaw-6840	560	14	lower	low	ADJ
taxlaw-6840	560	15	pre	pre	ADJ
taxlaw-6840	560	16	-	-	ADJ
taxlaw-6840	560	17	tcja	tcja	ADJ
taxlaw-6840	560	18	.	.	PUNCT
taxlaw-6840	560	19	)	)	PUNCT
taxlaw-6840	560	20	.	.	PUNCT
taxlaw-6840	561	1	89	89	NUM
taxlaw-6840	561	2	see	see	VERB
taxlaw-6840	561	3	appendix	appendix	VERB
taxlaw-6840	561	4	a	a	DET
taxlaw-6840	561	5	(	(	PUNCT
taxlaw-6840	561	6	below	below	ADV
taxlaw-6840	561	7	)	)	PUNCT
taxlaw-6840	561	8	for	for	ADP
taxlaw-6840	561	9	details	detail	NOUN
taxlaw-6840	561	10	.	.	PUNCT
taxlaw-6840	562	1	this	this	DET
taxlaw-6840	562	2	estimate	estimate	NOUN
taxlaw-6840	562	3	is	be	AUX
taxlaw-6840	562	4	based	base	VERB
taxlaw-6840	562	5	on	on	ADP
taxlaw-6840	562	6	the	the	DET
taxlaw-6840	562	7	method	method	NOUN
taxlaw-6840	562	8	of	of	ADP
taxlaw-6840	562	9	clausing	clausing	NOUN
taxlaw-6840	562	10	,	,	PUNCT
taxlaw-6840	562	11	supra	supra	PROPN
taxlaw-6840	562	12	note	note	PROPN
taxlaw-6840	562	13	68	68	NUM
taxlaw-6840	562	14	,	,	PUNCT
taxlaw-6840	562	15	appendix	appendix	VERB
taxlaw-6840	562	16	e.	e.	PROPN
taxlaw-6840	562	17	90	90	NUM
taxlaw-6840	562	18	this	this	PRON
taxlaw-6840	562	19	uses	use	VERB
taxlaw-6840	562	20	the	the	DET
taxlaw-6840	562	21	actual	actual	ADJ
taxlaw-6840	562	22	jct	jct	ADJ
taxlaw-6840	562	23	score	score	NOUN
taxlaw-6840	562	24	.	.	PUNCT
taxlaw-6840	563	1	revenue	revenue	NOUN
taxlaw-6840	563	2	effects	effect	NOUN
taxlaw-6840	563	3	of	of	ADP
taxlaw-6840	563	4	repeal	repeal	NOUN
taxlaw-6840	563	5	in	in	ADP
taxlaw-6840	563	6	an	an	DET
taxlaw-6840	563	7	upcoming	upcoming	ADJ
taxlaw-6840	563	8	budget	budget	NOUN
taxlaw-6840	563	9	window	window	NOUN
taxlaw-6840	563	10	would	would	AUX
taxlaw-6840	563	11	be	be	AUX
taxlaw-6840	563	12	far	far	ADV
taxlaw-6840	563	13	higher	high	ADJ
taxlaw-6840	563	14	since	since	SCONJ
taxlaw-6840	563	15	the	the	DET
taxlaw-6840	563	16	fdii	fdii	NOUN
taxlaw-6840	563	17	deduction	deduction	NOUN
taxlaw-6840	563	18	loses	lose	VERB
taxlaw-6840	563	19	more	more	ADJ
taxlaw-6840	563	20	revenue	revenue	NOUN
taxlaw-6840	563	21	over	over	ADP
taxlaw-6840	563	22	time	time	NOUN
taxlaw-6840	563	23	in	in	ADP
taxlaw-6840	563	24	the	the	DET
taxlaw-6840	563	25	jct	jct	PROPN
taxlaw-6840	563	26	score	score	NOUN
taxlaw-6840	563	27	.	.	PUNCT
taxlaw-6840	564	1	91	91	NUM
taxlaw-6840	565	1	it	it	PRON
taxlaw-6840	565	2	is	be	AUX
taxlaw-6840	565	3	not	not	PART
taxlaw-6840	565	4	ideal	ideal	ADJ
taxlaw-6840	565	5	to	to	AUX
taxlaw-6840	565	6	tax	tax	NOUN
taxlaw-6840	565	7	-	-	PUNCT
taxlaw-6840	565	8	subsidize	subsidize	VERB
taxlaw-6840	565	9	the	the	DET
taxlaw-6840	565	10	purchase	purchase	NOUN
taxlaw-6840	565	11	of	of	ADP
taxlaw-6840	565	12	certain	certain	ADJ
taxlaw-6840	565	13	goods	good	NOUN
taxlaw-6840	565	14	(	(	PUNCT
taxlaw-6840	565	15	mortgage	mortgage	NOUN
taxlaw-6840	565	16	interest	interest	NOUN
taxlaw-6840	565	17	,	,	PUNCT
taxlaw-6840	565	18	charity	charity	NOUN
taxlaw-6840	565	19	,	,	PUNCT
taxlaw-6840	565	20	etc	etc	X
taxlaw-6840	565	21	.	.	X
taxlaw-6840	565	22	)	)	PUNCT
taxlaw-6840	565	23	at	at	ADP
taxlaw-6840	565	24	a	a	DET
taxlaw-6840	565	25	rate	rate	NOUN
taxlaw-6840	565	26	that	that	PRON
taxlaw-6840	565	27	is	be	AUX
taxlaw-6840	565	28	sensitive	sensitive	ADJ
taxlaw-6840	565	29	to	to	ADP
taxlaw-6840	565	30	the	the	DET
taxlaw-6840	565	31	income	income	NOUN
taxlaw-6840	565	32	of	of	ADP
taxlaw-6840	565	33	the	the	DET
taxlaw-6840	565	34	taxpayers	taxpayer	NOUN
taxlaw-6840	565	35	in	in	ADP
taxlaw-6840	565	36	question	question	NOUN
taxlaw-6840	565	37	.	.	PUNCT
taxlaw-6840	566	1	one	one	NUM
taxlaw-6840	566	2	useful	useful	ADJ
taxlaw-6840	566	3	reform	reform	NOUN
taxlaw-6840	566	4	might	might	AUX
taxlaw-6840	566	5	be	be	AUX
taxlaw-6840	566	6	to	to	PART
taxlaw-6840	566	7	limit	limit	VERB
taxlaw-6840	566	8	the	the	DET
taxlaw-6840	566	9	tax	tax	NOUN
taxlaw-6840	566	10	benefit	benefit	NOUN
taxlaw-6840	566	11	of	of	ADP
taxlaw-6840	566	12	such	such	ADJ
taxlaw-6840	566	13	deductions	deduction	NOUN
taxlaw-6840	566	14	at	at	ADP
taxlaw-6840	566	15	the	the	DET
taxlaw-6840	566	16	higher	high	ADJ
taxlaw-6840	566	17	brackets	bracket	NOUN
taxlaw-6840	566	18	to	to	PART
taxlaw-6840	566	19	be	be	AUX
taxlaw-6840	566	20	the	the	DET
taxlaw-6840	566	21	marginal	marginal	ADJ
taxlaw-6840	566	22	rate	rate	NOUN
taxlaw-6840	566	23	at	at	ADP
taxlaw-6840	566	24	a	a	DET
taxlaw-6840	566	25	lower	low	ADJ
taxlaw-6840	566	26	tax	tax	NOUN
taxlaw-6840	566	27	bracket	bracket	NOUN
taxlaw-6840	566	28	.	.	PUNCT
taxlaw-6840	567	1	such	such	DET
taxlaw-6840	567	2	a	a	DET
taxlaw-6840	567	3	reform	reform	NOUN
taxlaw-6840	567	4	would	would	AUX
taxlaw-6840	567	5	raise	raise	VERB
taxlaw-6840	567	6	substantial	substantial	ADJ
taxlaw-6840	567	7	revenue	revenue	NOUN
taxlaw-6840	567	8	;	;	PUNCT
taxlaw-6840	567	9	see	see	VERB
taxlaw-6840	567	10	department	department	NOUN
taxlaw-6840	567	11	of	of	ADP
taxlaw-6840	567	12	the	the	DET
taxlaw-6840	567	13	treasury	treasury	NOUN
taxlaw-6840	567	14	,	,	PUNCT
taxlaw-6840	567	15	general	general	ADJ
taxlaw-6840	567	16	explanations	explanation	NOUN
taxlaw-6840	567	17	of	of	ADP
taxlaw-6840	567	18	the	the	DET
taxlaw-6840	567	19	administration	administration	NOUN
taxlaw-6840	567	20	’s	’s	PART
taxlaw-6840	567	21	fiscal	fiscal	ADJ
taxlaw-6840	567	22	year	year	NOUN
taxlaw-6840	567	23	2017	2017	NUM
taxlaw-6840	567	24	revenue	revenue	NOUN
taxlaw-6840	567	25	proposals	proposal	NOUN
taxlaw-6840	567	26	(	(	PUNCT
taxlaw-6840	567	27	2016	2016	NUM
taxlaw-6840	567	28	)	)	PUNCT
taxlaw-6840	567	29	,	,	PUNCT
taxlaw-6840	567	30	available	available	ADJ
taxlaw-6840	567	31	at	at	ADP
taxlaw-6840	567	32	https://www.treasury.gov/resource-center/tax-policy/documents/generalexplanations-fy2017.pdf	https://www.treasury.gov/resource-center/tax-policy/documents/generalexplanations-fy2017.pdf	PROPN
taxlaw-6840	567	33	[	[	X
taxlaw-6840	567	34	https://perma.cc/dx7j-glu4	https://perma.cc/dx7j-glu4	X
taxlaw-6840	567	35	]	]	X
taxlaw-6840	567	36	.	.	PUNCT
taxlaw-6840	568	1	more	more	ADV
taxlaw-6840	568	2	generally	generally	ADV
taxlaw-6840	568	3	,	,	PUNCT
taxlaw-6840	568	4	it	it	PRON
taxlaw-6840	568	5	would	would	AUX
taxlaw-6840	568	6	be	be	AUX
taxlaw-6840	568	7	sensible	sensible	ADJ
taxlaw-6840	568	8	to	to	PART
taxlaw-6840	568	9	convert	convert	VERB
taxlaw-6840	568	10	more	more	ADJ
taxlaw-6840	568	11	2020	2020	NUM
taxlaw-6840	568	12	]	]	PUNCT
taxlaw-6840	568	13	fixing	fix	VERB
taxlaw-6840	568	14	five	five	NUM
taxlaw-6840	568	15	flaws	flaw	NOUN
taxlaw-6840	568	16	of	of	ADP
taxlaw-6840	568	17	the	the	DET
taxlaw-6840	568	18	tax	tax	NOUN
taxlaw-6840	568	19	cuts	cut	NOUN
taxlaw-6840	568	20	and	and	CCONJ
taxlaw-6840	568	21	jobs	job	NOUN
taxlaw-6840	568	22	act	act	VERB
taxlaw-6840	568	23	63	63	NUM
taxlaw-6840	568	24	under	under	ADP
taxlaw-6840	568	25	tcja	tcja	NOUN
taxlaw-6840	568	26	,	,	PUNCT
taxlaw-6840	568	27	the	the	DET
taxlaw-6840	568	28	corporate	corporate	ADJ
taxlaw-6840	568	29	tax	tax	NOUN
taxlaw-6840	568	30	changes	change	NOUN
taxlaw-6840	568	31	were	be	AUX
taxlaw-6840	568	32	permanent	permanent	ADJ
taxlaw-6840	568	33	,	,	PUNCT
taxlaw-6840	568	34	and	and	CCONJ
taxlaw-6840	568	35	without	without	ADP
taxlaw-6840	568	36	further	further	ADJ
taxlaw-6840	568	37	law	law	NOUN
taxlaw-6840	568	38	changes	change	NOUN
taxlaw-6840	568	39	,	,	PUNCT
taxlaw-6840	568	40	they	they	PRON
taxlaw-6840	568	41	would	would	AUX
taxlaw-6840	568	42	remain	remain	VERB
taxlaw-6840	568	43	.	.	PUNCT
taxlaw-6840	569	1	rather	rather	ADV
taxlaw-6840	569	2	than	than	SCONJ
taxlaw-6840	569	3	repeal	repeal	VERB
taxlaw-6840	569	4	these	these	DET
taxlaw-6840	569	5	provisions	provision	NOUN
taxlaw-6840	569	6	,	,	PUNCT
taxlaw-6840	569	7	i	i	PRON
taxlaw-6840	569	8	suggest	suggest	VERB
taxlaw-6840	569	9	building	build	VERB
taxlaw-6840	569	10	on	on	ADP
taxlaw-6840	569	11	them	they	PRON
taxlaw-6840	569	12	to	to	PART
taxlaw-6840	569	13	create	create	VERB
taxlaw-6840	569	14	a	a	DET
taxlaw-6840	569	15	corporate	corporate	ADJ
taxlaw-6840	569	16	tax	tax	NOUN
taxlaw-6840	569	17	package	package	NOUN
taxlaw-6840	569	18	that	that	PRON
taxlaw-6840	569	19	reverses	reverse	VERB
taxlaw-6840	569	20	the	the	DET
taxlaw-6840	569	21	revenue	revenue	NOUN
taxlaw-6840	569	22	-	-	PUNCT
taxlaw-6840	569	23	loss	loss	NOUN
taxlaw-6840	569	24	from	from	ADP
taxlaw-6840	569	25	these	these	DET
taxlaw-6840	569	26	provisions	provision	NOUN
taxlaw-6840	569	27	.	.	PUNCT
taxlaw-6840	570	1	the	the	DET
taxlaw-6840	570	2	corporate	corporate	ADJ
taxlaw-6840	570	3	tax	tax	NOUN
taxlaw-6840	570	4	cuts	cut	NOUN
taxlaw-6840	570	5	from	from	ADP
taxlaw-6840	570	6	tcja	tcja	PROPN
taxlaw-6840	570	7	lost	lose	VERB
taxlaw-6840	570	8	about	about	ADV
taxlaw-6840	570	9	$	$	SYM
taxlaw-6840	570	10	650	650	NUM
taxlaw-6840	570	11	billion	billion	NUM
taxlaw-6840	570	12	over	over	ADP
taxlaw-6840	570	13	ten	ten	NUM
taxlaw-6840	570	14	years	year	NOUN
taxlaw-6840	570	15	,	,	PUNCT
taxlaw-6840	570	16	setting	set	VERB
taxlaw-6840	570	17	to	to	ADP
taxlaw-6840	570	18	one	one	NUM
taxlaw-6840	570	19	side	side	NOUN
taxlaw-6840	570	20	the	the	DET
taxlaw-6840	570	21	repatriation	repatriation	NOUN
taxlaw-6840	570	22	tax	tax	NOUN
taxlaw-6840	570	23	revenues	revenue	NOUN
taxlaw-6840	570	24	,	,	PUNCT
taxlaw-6840	570	25	which	which	PRON
taxlaw-6840	570	26	were	be	AUX
taxlaw-6840	570	27	a	a	DET
taxlaw-6840	570	28	tax	tax	NOUN
taxlaw-6840	570	29	break	break	NOUN
taxlaw-6840	570	30	relative	relative	ADJ
taxlaw-6840	570	31	to	to	ADP
taxlaw-6840	570	32	prior	prior	ADJ
taxlaw-6840	570	33	law	law	NOUN
taxlaw-6840	570	34	.	.	PUNCT
taxlaw-6840	571	1	the	the	DET
taxlaw-6840	571	2	changes	change	NOUN
taxlaw-6840	571	3	i	i	PRON
taxlaw-6840	571	4	suggest	suggest	VERB
taxlaw-6840	571	5	below	below	ADV
taxlaw-6840	571	6	would	would	AUX
taxlaw-6840	571	7	instead	instead	ADV
taxlaw-6840	571	8	raise	raise	VERB
taxlaw-6840	571	9	about	about	ADV
taxlaw-6840	571	10	$	$	SYM
taxlaw-6840	571	11	500	500	NUM
taxlaw-6840	571	12	billion	billion	NUM
taxlaw-6840	571	13	over	over	ADP
taxlaw-6840	571	14	ten	ten	NUM
taxlaw-6840	571	15	years	year	NOUN
taxlaw-6840	571	16	,	,	PUNCT
taxlaw-6840	571	17	a	a	DET
taxlaw-6840	571	18	difference	difference	NOUN
taxlaw-6840	571	19	of	of	ADP
taxlaw-6840	571	20	$	$	SYM
taxlaw-6840	571	21	1.1	1.1	NUM
taxlaw-6840	571	22	trillion	trillion	NUM
taxlaw-6840	571	23	relative	relative	ADJ
taxlaw-6840	571	24	to	to	ADP
taxlaw-6840	571	25	the	the	DET
taxlaw-6840	571	26	tcja	tcja	NOUN
taxlaw-6840	571	27	.	.	PUNCT
taxlaw-6840	572	1	this	this	PRON
taxlaw-6840	572	2	includes	include	VERB
taxlaw-6840	572	3	an	an	DET
taxlaw-6840	572	4	increase	increase	NOUN
taxlaw-6840	572	5	in	in	ADP
taxlaw-6840	572	6	the	the	DET
taxlaw-6840	572	7	statutory	statutory	ADJ
taxlaw-6840	572	8	rate	rate	NOUN
taxlaw-6840	572	9	to	to	ADP
taxlaw-6840	572	10	28	28	NUM
taxlaw-6840	572	11	%	%	NOUN
taxlaw-6840	572	12	as	as	ADV
taxlaw-6840	572	13	well	well	ADV
taxlaw-6840	572	14	as	as	ADP
taxlaw-6840	572	15	a	a	DET
taxlaw-6840	572	16	more	more	ADV
taxlaw-6840	572	17	robust	robust	ADJ
taxlaw-6840	572	18	minimum	minimum	ADJ
taxlaw-6840	572	19	tax	tax	NOUN
taxlaw-6840	572	20	.	.	PUNCT
taxlaw-6840	573	1	also	also	ADV
taxlaw-6840	573	2	,	,	PUNCT
taxlaw-6840	573	3	the	the	DET
taxlaw-6840	573	4	fdii	fdii	NOUN
taxlaw-6840	573	5	is	be	AUX
taxlaw-6840	573	6	repealed.92	repealed.92	NOUN
taxlaw-6840	573	7	the	the	DET
taxlaw-6840	573	8	robust	robust	ADJ
taxlaw-6840	573	9	minimum	minimum	ADJ
taxlaw-6840	573	10	tax	tax	NOUN
taxlaw-6840	573	11	differs	differ	NOUN
taxlaw-6840	573	12	in	in	ADP
taxlaw-6840	573	13	several	several	ADJ
taxlaw-6840	573	14	substantial	substantial	ADJ
taxlaw-6840	573	15	ways	way	NOUN
taxlaw-6840	573	16	from	from	ADP
taxlaw-6840	573	17	the	the	DET
taxlaw-6840	573	18	current	current	ADJ
taxlaw-6840	573	19	global	global	ADJ
taxlaw-6840	573	20	minimum	minimum	ADJ
taxlaw-6840	573	21	tax	tax	NOUN
taxlaw-6840	573	22	.	.	PUNCT
taxlaw-6840	574	1	first	first	ADV
taxlaw-6840	574	2	,	,	PUNCT
taxlaw-6840	574	3	since	since	SCONJ
taxlaw-6840	574	4	it	it	PRON
taxlaw-6840	574	5	is	be	AUX
taxlaw-6840	574	6	a	a	DET
taxlaw-6840	574	7	per	per	ADP
taxlaw-6840	574	8	-	-	PUNCT
taxlaw-6840	574	9	country	country	NOUN
taxlaw-6840	574	10	minimum	minimum	NOUN
taxlaw-6840	574	11	tax	tax	NOUN
taxlaw-6840	574	12	,	,	PUNCT
taxlaw-6840	574	13	it	it	PRON
taxlaw-6840	574	14	would	would	AUX
taxlaw-6840	574	15	not	not	PART
taxlaw-6840	574	16	have	have	VERB
taxlaw-6840	574	17	the	the	DET
taxlaw-6840	574	18	perverse	perverse	ADJ
taxlaw-6840	574	19	feature	feature	NOUN
taxlaw-6840	574	20	of	of	ADP
taxlaw-6840	574	21	the	the	DET
taxlaw-6840	574	22	prior	prior	ADJ
taxlaw-6840	574	23	minimum	minimum	ADJ
taxlaw-6840	574	24	tax	tax	NOUN
taxlaw-6840	574	25	,	,	PUNCT
taxlaw-6840	574	26	whereby	whereby	SCONJ
taxlaw-6840	574	27	high	high	ADJ
taxlaw-6840	574	28	-	-	PUNCT
taxlaw-6840	574	29	tax	tax	NOUN
taxlaw-6840	574	30	foreign	foreign	ADJ
taxlaw-6840	574	31	country	country	NOUN
taxlaw-6840	574	32	income	income	NOUN
taxlaw-6840	574	33	was	be	AUX
taxlaw-6840	574	34	preferable	preferable	ADJ
taxlaw-6840	574	35	to	to	ADP
taxlaw-6840	574	36	u.s	u.s	PROPN
taxlaw-6840	574	37	.	.	PROPN
taxlaw-6840	574	38	income	income	NOUN
taxlaw-6840	574	39	.	.	PUNCT
taxlaw-6840	575	1	second	second	ADJ
taxlaw-6840	575	2	,	,	PUNCT
taxlaw-6840	575	3	since	since	SCONJ
taxlaw-6840	575	4	all	all	DET
taxlaw-6840	575	5	haven	haven	NOUN
taxlaw-6840	575	6	income	income	NOUN
taxlaw-6840	575	7	would	would	AUX
taxlaw-6840	575	8	trigger	trigger	VERB
taxlaw-6840	575	9	immediate	immediate	ADJ
taxlaw-6840	575	10	u.s	u.s	PROPN
taxlaw-6840	575	11	.	.	PROPN
taxlaw-6840	575	12	tax	tax	NOUN
taxlaw-6840	575	13	,	,	PUNCT
taxlaw-6840	575	14	income	income	NOUN
taxlaw-6840	575	15	shifting	shift	VERB
taxlaw-6840	575	16	to	to	ADP
taxlaw-6840	575	17	havens	haven	NOUN
taxlaw-6840	575	18	would	would	AUX
taxlaw-6840	575	19	be	be	AUX
taxlaw-6840	575	20	immediately	immediately	ADV
taxlaw-6840	575	21	discouraged	discourage	VERB
taxlaw-6840	575	22	for	for	ADP
taxlaw-6840	575	23	all	all	DET
taxlaw-6840	575	24	u.s	u.s	PROPN
taxlaw-6840	575	25	.	.	PROPN
taxlaw-6840	575	26	companies	company	NOUN
taxlaw-6840	575	27	(	(	PUNCT
taxlaw-6840	575	28	whereas	whereas	SCONJ
taxlaw-6840	575	29	global	global	ADJ
taxlaw-6840	575	30	averaging	averaging	NOUN
taxlaw-6840	575	31	blunts	blunt	NOUN
taxlaw-6840	575	32	this	this	DET
taxlaw-6840	575	33	disincentive	disincentive	ADJ
taxlaw-6840	575	34	)	)	PUNCT
taxlaw-6840	575	35	.	.	PUNCT
taxlaw-6840	576	1	finally	finally	ADV
taxlaw-6840	576	2	,	,	PUNCT
taxlaw-6840	576	3	i	i	PRON
taxlaw-6840	576	4	suggest	suggest	VERB
taxlaw-6840	576	5	a	a	DET
taxlaw-6840	576	6	rate	rate	NOUN
taxlaw-6840	576	7	that	that	PRON
taxlaw-6840	576	8	is	be	AUX
taxlaw-6840	576	9	¾	¾	NOUN
taxlaw-6840	576	10	that	that	PRON
taxlaw-6840	576	11	of	of	ADP
taxlaw-6840	576	12	the	the	DET
taxlaw-6840	576	13	u.s	u.s	PROPN
taxlaw-6840	576	14	.	.	PROPN
taxlaw-6840	576	15	rate	rate	NOUN
taxlaw-6840	576	16	,	,	PUNCT
taxlaw-6840	576	17	matching	match	VERB
taxlaw-6840	576	18	the	the	DET
taxlaw-6840	576	19	original	original	ADJ
taxlaw-6840	576	20	tcja	tcja	ADJ
taxlaw-6840	576	21	corporate	corporate	ADJ
taxlaw-6840	576	22	rate	rate	NOUN
taxlaw-6840	576	23	;	;	PUNCT
taxlaw-6840	576	24	the	the	DET
taxlaw-6840	576	25	lower	low	ADJ
taxlaw-6840	576	26	rate	rate	NOUN
taxlaw-6840	576	27	than	than	ADP
taxlaw-6840	576	28	the	the	DET
taxlaw-6840	576	29	u.s	u.s	PROPN
taxlaw-6840	576	30	.	.	PROPN
taxlaw-6840	576	31	rate	rate	NOUN
taxlaw-6840	576	32	is	be	AUX
taxlaw-6840	576	33	meant	mean	VERB
taxlaw-6840	576	34	as	as	ADP
taxlaw-6840	576	35	a	a	DET
taxlaw-6840	576	36	compromise	compromise	NOUN
taxlaw-6840	576	37	,	,	PUNCT
taxlaw-6840	576	38	given	give	VERB
taxlaw-6840	576	39	possible	possible	ADJ
taxlaw-6840	576	40	concerns	concern	NOUN
taxlaw-6840	576	41	about	about	ADP
taxlaw-6840	576	42	international	international	ADJ
taxlaw-6840	576	43	comparisons	comparison	NOUN
taxlaw-6840	576	44	and	and	CCONJ
taxlaw-6840	576	45	competitiveness.93	competitiveness.93	NOUN
taxlaw-6840	576	46	while	while	SCONJ
taxlaw-6840	576	47	this	this	PRON
taxlaw-6840	576	48	is	be	AUX
taxlaw-6840	576	49	one	one	NUM
taxlaw-6840	576	50	possible	possible	ADJ
taxlaw-6840	576	51	way	way	NOUN
taxlaw-6840	576	52	to	to	PART
taxlaw-6840	576	53	structure	structure	VERB
taxlaw-6840	576	54	a	a	DET
taxlaw-6840	576	55	minimum	minimum	ADJ
taxlaw-6840	576	56	tax	tax	NOUN
taxlaw-6840	576	57	,	,	PUNCT
taxlaw-6840	576	58	there	there	PRON
taxlaw-6840	576	59	is	be	VERB
taxlaw-6840	576	60	also	also	ADV
taxlaw-6840	576	61	an	an	DET
taxlaw-6840	576	62	argument	argument	NOUN
taxlaw-6840	576	63	for	for	ADP
taxlaw-6840	576	64	simply	simply	ADV
taxlaw-6840	576	65	leaving	leave	VERB
taxlaw-6840	576	66	the	the	DET
taxlaw-6840	576	67	tax	tax	NOUN
taxlaw-6840	576	68	as	as	ADP
taxlaw-6840	576	69	a	a	DET
taxlaw-6840	576	70	global	global	ADJ
taxlaw-6840	576	71	minimum	minimum	NOUN
taxlaw-6840	576	72	,	,	PUNCT
taxlaw-6840	576	73	but	but	CCONJ
taxlaw-6840	576	74	raising	raise	VERB
taxlaw-6840	576	75	the	the	DET
taxlaw-6840	576	76	rate	rate	NOUN
taxlaw-6840	576	77	to	to	ADP
taxlaw-6840	576	78	the	the	DET
taxlaw-6840	576	79	u.s	u.s	PROPN
taxlaw-6840	576	80	.	.	PROPN
taxlaw-6840	576	81	rate	rate	NOUN
taxlaw-6840	576	82	.	.	PUNCT
taxlaw-6840	577	1	that	that	PRON
taxlaw-6840	577	2	may	may	AUX
taxlaw-6840	577	3	raise	raise	VERB
taxlaw-6840	577	4	even	even	ADV
taxlaw-6840	577	5	more	more	ADJ
taxlaw-6840	577	6	u.s	u.s	PROPN
taxlaw-6840	577	7	.	.	PROPN
taxlaw-6840	577	8	revenue	revenue	NOUN
taxlaw-6840	577	9	,	,	PUNCT
taxlaw-6840	577	10	and	and	CCONJ
taxlaw-6840	577	11	the	the	DET
taxlaw-6840	577	12	harmonization	harmonization	NOUN
taxlaw-6840	577	13	of	of	ADP
taxlaw-6840	577	14	the	the	DET
taxlaw-6840	577	15	foreign	foreign	ADJ
taxlaw-6840	577	16	rate	rate	NOUN
taxlaw-6840	577	17	with	with	ADP
taxlaw-6840	577	18	the	the	DET
taxlaw-6840	577	19	u.s	u.s	PROPN
taxlaw-6840	577	20	.	.	PROPN
taxlaw-6840	577	21	rate	rate	NOUN
taxlaw-6840	577	22	eliminates	eliminate	VERB
taxlaw-6840	577	23	some	some	PRON
taxlaw-6840	577	24	of	of	ADP
taxlaw-6840	577	25	the	the	DET
taxlaw-6840	577	26	perverse	perverse	ADJ
taxlaw-6840	577	27	incentives	incentive	NOUN
taxlaw-6840	577	28	associated	associate	VERB
taxlaw-6840	577	29	with	with	ADP
taxlaw-6840	577	30	the	the	DET
taxlaw-6840	577	31	global	global	ADJ
taxlaw-6840	577	32	feature	feature	NOUN
taxlaw-6840	577	33	of	of	ADP
taxlaw-6840	577	34	the	the	DET
taxlaw-6840	577	35	minimum	minimum	ADJ
taxlaw-6840	577	36	tax	tax	NOUN
taxlaw-6840	577	37	,	,	PUNCT
taxlaw-6840	577	38	since	since	SCONJ
taxlaw-6840	577	39	there	there	PRON
taxlaw-6840	577	40	is	be	VERB
taxlaw-6840	577	41	no	no	DET
taxlaw-6840	577	42	overall	overall	ADJ
taxlaw-6840	577	43	advantage	advantage	NOUN
taxlaw-6840	577	44	associated	associate	VERB
taxlaw-6840	577	45	with	with	ADP
taxlaw-6840	577	46	having	have	VERB
taxlaw-6840	577	47	foreign	foreign	ADJ
taxlaw-6840	577	48	income	income	NOUN
taxlaw-6840	577	49	relative	relative	ADJ
taxlaw-6840	577	50	to	to	ADP
taxlaw-6840	577	51	domestic	domestic	ADJ
taxlaw-6840	577	52	income.94	income.94	NOUN
taxlaw-6840	577	53	this	this	DET
taxlaw-6840	577	54	approach	approach	NOUN
taxlaw-6840	577	55	may	may	AUX
taxlaw-6840	577	56	have	have	VERB
taxlaw-6840	577	57	administrative	administrative	ADJ
taxlaw-6840	577	58	advantages	advantage	NOUN
taxlaw-6840	577	59	over	over	ADP
taxlaw-6840	577	60	the	the	DET
taxlaw-6840	577	61	per	per	ADP
taxlaw-6840	577	62	-	-	PUNCT
taxlaw-6840	577	63	country	country	NOUN
taxlaw-6840	577	64	system	system	NOUN
taxlaw-6840	577	65	with	with	ADP
taxlaw-6840	577	66	different	different	ADJ
taxlaw-6840	577	67	rates	rate	NOUN
taxlaw-6840	577	68	.	.	PUNCT
taxlaw-6840	578	1	either	either	CCONJ
taxlaw-6840	578	2	reform	reform	NOUN
taxlaw-6840	578	3	to	to	ADP
taxlaw-6840	578	4	the	the	DET
taxlaw-6840	578	5	minimum	minimum	ADJ
taxlaw-6840	578	6	tax	tax	NOUN
taxlaw-6840	578	7	could	could	AUX
taxlaw-6840	578	8	remove	remove	VERB
taxlaw-6840	578	9	the	the	DET
taxlaw-6840	578	10	exclusion	exclusion	NOUN
taxlaw-6840	578	11	for	for	ADP
taxlaw-6840	578	12	the	the	DET
taxlaw-6840	578	13	first	first	ADJ
taxlaw-6840	578	14	10	10	NUM
taxlaw-6840	578	15	%	%	NOUN
taxlaw-6840	578	16	return	return	NOUN
taxlaw-6840	578	17	on	on	ADP
taxlaw-6840	578	18	assets	asset	NOUN
taxlaw-6840	578	19	,	,	PUNCT
taxlaw-6840	578	20	and	and	CCONJ
taxlaw-6840	578	21	the	the	DET
taxlaw-6840	578	22	fdii	fdii	NOUN
taxlaw-6840	578	23	should	should	AUX
taxlaw-6840	578	24	be	be	AUX
taxlaw-6840	578	25	repealed	repeal	VERB
taxlaw-6840	578	26	in	in	ADP
taxlaw-6840	578	27	either	either	DET
taxlaw-6840	578	28	circumstance	circumstance	NOUN
taxlaw-6840	578	29	.	.	PUNCT
taxlaw-6840	579	1	together	together	ADV
taxlaw-6840	579	2	,	,	PUNCT
taxlaw-6840	579	3	those	those	DET
taxlaw-6840	579	4	two	two	NUM
taxlaw-6840	579	5	changes	change	NOUN
taxlaw-6840	579	6	would	would	AUX
taxlaw-6840	579	7	eliminate	eliminate	VERB
taxlaw-6840	579	8	the	the	DET
taxlaw-6840	579	9	incentive	incentive	NOUN
taxlaw-6840	579	10	to	to	ADP
taxlaw-6840	579	11	offshore	offshore	ADJ
taxlaw-6840	579	12	physical	physical	ADJ
taxlaw-6840	579	13	assets	asset	NOUN
taxlaw-6840	579	14	that	that	PRON
taxlaw-6840	579	15	was	be	AUX
taxlaw-6840	579	16	embedded	embed	VERB
taxlaw-6840	579	17	in	in	ADP
taxlaw-6840	579	18	the	the	DET
taxlaw-6840	579	19	tcja	tcja	NOUN
taxlaw-6840	579	20	.	.	PUNCT
taxlaw-6840	580	1	both	both	DET
taxlaw-6840	580	2	types	type	NOUN
taxlaw-6840	580	3	of	of	ADP
taxlaw-6840	580	4	reforms	reform	NOUN
taxlaw-6840	580	5	to	to	ADP
taxlaw-6840	580	6	the	the	DET
taxlaw-6840	580	7	minimum	minimum	ADJ
taxlaw-6840	580	8	tax	tax	NOUN
taxlaw-6840	580	9	,	,	PUNCT
taxlaw-6840	580	10	however	however	ADV
taxlaw-6840	580	11	,	,	PUNCT
taxlaw-6840	580	12	might	might	AUX
taxlaw-6840	580	13	be	be	AUX
taxlaw-6840	580	14	expected	expect	VERB
taxlaw-6840	580	15	to	to	PART
taxlaw-6840	580	16	increase	increase	VERB
taxlaw-6840	580	17	pressure	pressure	NOUN
taxlaw-6840	580	18	on	on	ADP
taxlaw-6840	580	19	the	the	DET
taxlaw-6840	580	20	u.s	u.s	PROPN
taxlaw-6840	580	21	.	.	PROPN
taxlaw-6840	580	22	tax	tax	NOUN
taxlaw-6840	580	23	base	base	NOUN
taxlaw-6840	580	24	from	from	ADP
taxlaw-6840	580	25	corporate	corporate	ADJ
taxlaw-6840	580	26	inversions	inversion	NOUN
taxlaw-6840	580	27	.	.	PUNCT
taxlaw-6840	581	1	thus	thus	ADV
taxlaw-6840	581	2	,	,	PUNCT
taxlaw-6840	581	3	i	i	PRON
taxlaw-6840	581	4	would	would	AUX
taxlaw-6840	581	5	suggest	suggest	VERB
taxlaw-6840	581	6	that	that	SCONJ
taxlaw-6840	581	7	such	such	DET
taxlaw-6840	581	8	a	a	DET
taxlaw-6840	581	9	minimum	minimum	ADJ
taxlaw-6840	581	10	tax	tax	NOUN
taxlaw-6840	581	11	be	be	AUX
taxlaw-6840	581	12	accompanied	accompany	VERB
taxlaw-6840	581	13	by	by	ADP
taxlaw-6840	581	14	strong	strong	ADJ
taxlaw-6840	581	15	anti	anti	ADJ
taxlaw-6840	581	16	-	-	ADJ
taxlaw-6840	581	17	inversion	inversion	ADJ
taxlaw-6840	581	18	measures	measure	NOUN
taxlaw-6840	581	19	,	,	PUNCT
taxlaw-6840	581	20	and	and	CCONJ
taxlaw-6840	581	21	that	that	SCONJ
taxlaw-6840	581	22	the	the	DET
taxlaw-6840	581	23	beat	beat	NOUN
taxlaw-6840	581	24	be	be	AUX
taxlaw-6840	581	25	retained	retain	VERB
taxlaw-6840	581	26	,	,	PUNCT
taxlaw-6840	581	27	and	and	CCONJ
taxlaw-6840	581	28	perhaps	perhaps	ADV
taxlaw-6840	581	29	even	even	ADV
taxlaw-6840	581	30	strengthened	strengthen	VERB
taxlaw-6840	581	31	,	,	PUNCT
taxlaw-6840	581	32	to	to	PART
taxlaw-6840	581	33	further	far	ADV
taxlaw-6840	581	34	reduce	reduce	VERB
taxlaw-6840	581	35	such	such	ADJ
taxlaw-6840	581	36	incentives	incentive	NOUN
taxlaw-6840	581	37	.	.	PUNCT
taxlaw-6840	582	1	anti	anti	ADJ
taxlaw-6840	582	2	-	-	ADJ
taxlaw-6840	582	3	inversion	inversion	ADJ
taxlaw-6840	582	4	measures	measure	NOUN
taxlaw-6840	582	5	might	might	AUX
taxlaw-6840	582	6	usefully	usefully	ADV
taxlaw-6840	582	7	include	include	VERB
taxlaw-6840	582	8	a	a	DET
taxlaw-6840	582	9	deductions	deduction	NOUN
taxlaw-6840	582	10	into	into	ADP
taxlaw-6840	582	11	tax	tax	NOUN
taxlaw-6840	582	12	credits	credit	NOUN
taxlaw-6840	582	13	.	.	PUNCT
taxlaw-6840	583	1	for	for	ADP
taxlaw-6840	583	2	example	example	NOUN
taxlaw-6840	583	3	,	,	PUNCT
taxlaw-6840	583	4	all	all	DET
taxlaw-6840	583	5	taxpayers	taxpayer	NOUN
taxlaw-6840	583	6	could	could	AUX
taxlaw-6840	583	7	get	get	VERB
taxlaw-6840	583	8	a	a	DET
taxlaw-6840	583	9	tax	tax	NOUN
taxlaw-6840	583	10	credit	credit	NOUN
taxlaw-6840	583	11	for	for	ADP
taxlaw-6840	583	12	20	20	NUM
taxlaw-6840	583	13	%	%	NOUN
taxlaw-6840	583	14	of	of	ADP
taxlaw-6840	583	15	their	their	PRON
taxlaw-6840	583	16	charitable	charitable	ADJ
taxlaw-6840	583	17	contributions	contribution	NOUN
taxlaw-6840	583	18	,	,	PUNCT
taxlaw-6840	583	19	rather	rather	ADV
taxlaw-6840	583	20	than	than	ADP
taxlaw-6840	583	21	being	be	AUX
taxlaw-6840	583	22	able	able	ADJ
taxlaw-6840	583	23	to	to	PART
taxlaw-6840	583	24	deduct	deduct	VERB
taxlaw-6840	583	25	charitable	charitable	ADJ
taxlaw-6840	583	26	contributions	contribution	NOUN
taxlaw-6840	583	27	from	from	ADP
taxlaw-6840	583	28	their	their	PRON
taxlaw-6840	583	29	income	income	NOUN
taxlaw-6840	583	30	.	.	PUNCT
taxlaw-6840	584	1	92	92	NUM
taxlaw-6840	584	2	the	the	DET
taxlaw-6840	584	3	fdii	fdii	NOUN
taxlaw-6840	584	4	provision	provision	NOUN
taxlaw-6840	584	5	loses	lose	VERB
taxlaw-6840	584	6	revenue	revenue	NOUN
taxlaw-6840	584	7	;	;	PUNCT
taxlaw-6840	584	8	it	it	PRON
taxlaw-6840	584	9	is	be	AUX
taxlaw-6840	584	10	also	also	ADV
taxlaw-6840	584	11	unlikely	unlikely	ADJ
taxlaw-6840	584	12	to	to	PART
taxlaw-6840	584	13	achieve	achieve	VERB
taxlaw-6840	584	14	its	its	PRON
taxlaw-6840	584	15	goal	goal	NOUN
taxlaw-6840	584	16	of	of	ADP
taxlaw-6840	584	17	encouraging	encourage	VERB
taxlaw-6840	584	18	intellectual	intellectual	ADJ
taxlaw-6840	584	19	property	property	NOUN
taxlaw-6840	584	20	development	development	NOUN
taxlaw-6840	584	21	in	in	ADP
taxlaw-6840	584	22	the	the	DET
taxlaw-6840	584	23	united	united	PROPN
taxlaw-6840	584	24	states	states	PROPN
taxlaw-6840	584	25	;	;	PUNCT
taxlaw-6840	584	26	see	see	VERB
taxlaw-6840	584	27	sanchirico	sanchirico	NOUN
taxlaw-6840	584	28	,	,	PUNCT
taxlaw-6840	585	1	supra	supra	ADJ
taxlaw-6840	585	2	note	note	NOUN
taxlaw-6840	585	3	74	74	NUM
taxlaw-6840	585	4	.	.	PUNCT
taxlaw-6840	586	1	in	in	ADP
taxlaw-6840	586	2	addition	addition	NOUN
taxlaw-6840	586	3	,	,	PUNCT
taxlaw-6840	586	4	since	since	SCONJ
taxlaw-6840	586	5	favorable	favorable	ADJ
taxlaw-6840	586	6	tax	tax	NOUN
taxlaw-6840	586	7	treatment	treatment	NOUN
taxlaw-6840	586	8	is	be	AUX
taxlaw-6840	586	9	conditional	conditional	ADJ
taxlaw-6840	586	10	on	on	ADP
taxlaw-6840	586	11	exporting	export	VERB
taxlaw-6840	586	12	,	,	PUNCT
taxlaw-6840	586	13	it	it	PRON
taxlaw-6840	586	14	may	may	AUX
taxlaw-6840	586	15	be	be	AUX
taxlaw-6840	586	16	inconsistent	inconsistent	ADJ
taxlaw-6840	586	17	with	with	ADP
taxlaw-6840	586	18	international	international	ADJ
taxlaw-6840	586	19	trade	trade	NOUN
taxlaw-6840	586	20	law	law	NOUN
taxlaw-6840	586	21	.	.	PUNCT
taxlaw-6840	587	1	93	93	NUM
taxlaw-6840	587	2	from	from	ADP
taxlaw-6840	587	3	the	the	DET
taxlaw-6840	587	4	perspective	perspective	NOUN
taxlaw-6840	587	5	of	of	ADP
taxlaw-6840	587	6	foreign	foreign	ADJ
taxlaw-6840	587	7	non	non	ADJ
taxlaw-6840	587	8	-	-	ADJ
taxlaw-6840	587	9	haven	haven	ADJ
taxlaw-6840	587	10	countries	country	NOUN
taxlaw-6840	587	11	,	,	PUNCT
taxlaw-6840	587	12	a	a	DET
taxlaw-6840	587	13	per	per	ADP
taxlaw-6840	587	14	-	-	PUNCT
taxlaw-6840	587	15	country	country	NOUN
taxlaw-6840	587	16	minimum	minimum	ADJ
taxlaw-6840	587	17	tax	tax	NOUN
taxlaw-6840	587	18	adoption	adoption	NOUN
taxlaw-6840	587	19	by	by	ADP
taxlaw-6840	587	20	the	the	DET
taxlaw-6840	587	21	united	united	PROPN
taxlaw-6840	587	22	states	states	PROPN
taxlaw-6840	587	23	would	would	AUX
taxlaw-6840	587	24	come	come	VERB
taxlaw-6840	587	25	with	with	ADP
taxlaw-6840	587	26	both	both	DET
taxlaw-6840	587	27	advantages	advantage	NOUN
taxlaw-6840	587	28	and	and	CCONJ
taxlaw-6840	587	29	disadvantages	disadvantage	NOUN
taxlaw-6840	587	30	relative	relative	ADJ
taxlaw-6840	587	31	to	to	ADP
taxlaw-6840	587	32	current	current	ADJ
taxlaw-6840	587	33	law	law	NOUN
taxlaw-6840	587	34	.	.	PUNCT
taxlaw-6840	588	1	on	on	ADP
taxlaw-6840	588	2	the	the	DET
taxlaw-6840	588	3	one	one	NUM
taxlaw-6840	588	4	hand	hand	NOUN
taxlaw-6840	588	5	,	,	PUNCT
taxlaw-6840	588	6	their	their	PRON
taxlaw-6840	588	7	higher	high	ADJ
taxlaw-6840	588	8	tax	tax	NOUN
taxlaw-6840	588	9	rates	rate	NOUN
taxlaw-6840	588	10	would	would	AUX
taxlaw-6840	588	11	no	no	ADV
taxlaw-6840	588	12	longer	long	ADV
taxlaw-6840	588	13	have	have	VERB
taxlaw-6840	588	14	the	the	DET
taxlaw-6840	588	15	offsetting	offset	VERB
taxlaw-6840	588	16	advantage	advantage	NOUN
taxlaw-6840	588	17	of	of	ADP
taxlaw-6840	588	18	offsetting	offset	VERB
taxlaw-6840	588	19	gilti	gilti	NOUN
taxlaw-6840	588	20	tax	tax	NOUN
taxlaw-6840	588	21	for	for	ADP
taxlaw-6840	588	22	u.s	u.s	PROPN
taxlaw-6840	588	23	.	.	PROPN
taxlaw-6840	588	24	multinational	multinational	ADJ
taxlaw-6840	588	25	companies	company	NOUN
taxlaw-6840	588	26	,	,	PUNCT
taxlaw-6840	588	27	so	so	SCONJ
taxlaw-6840	588	28	the	the	DET
taxlaw-6840	588	29	tax	tax	NOUN
taxlaw-6840	588	30	sensitivity	sensitivity	NOUN
taxlaw-6840	588	31	of	of	ADP
taxlaw-6840	588	32	u.s	u.s	PROPN
taxlaw-6840	588	33	.	.	PROPN
taxlaw-6840	588	34	companies	company	NOUN
taxlaw-6840	588	35	would	would	AUX
taxlaw-6840	588	36	increase	increase	VERB
taxlaw-6840	588	37	.	.	PUNCT
taxlaw-6840	589	1	however	however	ADV
taxlaw-6840	589	2	,	,	PUNCT
taxlaw-6840	589	3	since	since	SCONJ
taxlaw-6840	589	4	profit	profit	NOUN
taxlaw-6840	589	5	shifting	shift	VERB
taxlaw-6840	589	6	to	to	ADP
taxlaw-6840	589	7	havens	haven	NOUN
taxlaw-6840	589	8	would	would	AUX
taxlaw-6840	589	9	be	be	AUX
taxlaw-6840	589	10	less	less	ADV
taxlaw-6840	589	11	advantageous	advantageous	ADJ
taxlaw-6840	589	12	than	than	ADP
taxlaw-6840	589	13	under	under	ADP
taxlaw-6840	589	14	a	a	DET
taxlaw-6840	589	15	global	global	ADJ
taxlaw-6840	589	16	minimum	minimum	ADJ
taxlaw-6840	589	17	tax	tax	NOUN
taxlaw-6840	589	18	,	,	PUNCT
taxlaw-6840	589	19	and	and	CCONJ
taxlaw-6840	589	20	since	since	SCONJ
taxlaw-6840	589	21	some	some	PRON
taxlaw-6840	589	22	of	of	ADP
taxlaw-6840	589	23	that	that	DET
taxlaw-6840	589	24	shifting	shifting	NOUN
taxlaw-6840	589	25	is	be	AUX
taxlaw-6840	589	26	also	also	ADV
taxlaw-6840	589	27	at	at	ADP
taxlaw-6840	589	28	the	the	DET
taxlaw-6840	589	29	expense	expense	NOUN
taxlaw-6840	589	30	of	of	ADP
taxlaw-6840	589	31	foreign	foreign	ADJ
taxlaw-6840	589	32	non	non	ADJ
taxlaw-6840	589	33	-	-	ADJ
taxlaw-6840	589	34	haven	haven	ADJ
taxlaw-6840	589	35	countries	country	NOUN
taxlaw-6840	589	36	,	,	PUNCT
taxlaw-6840	589	37	this	this	PRON
taxlaw-6840	589	38	would	would	AUX
taxlaw-6840	589	39	provide	provide	VERB
taxlaw-6840	589	40	an	an	DET
taxlaw-6840	589	41	offsetting	offset	VERB
taxlaw-6840	589	42	benefit	benefit	NOUN
taxlaw-6840	589	43	.	.	PUNCT
taxlaw-6840	590	1	see	see	VERB
taxlaw-6840	590	2	clausing	clausing	NOUN
taxlaw-6840	590	3	,	,	PUNCT
taxlaw-6840	590	4	supra	supra	PROPN
taxlaw-6840	590	5	note	note	NOUN
taxlaw-6840	590	6	68	68	NUM
taxlaw-6840	590	7	(	(	PUNCT
taxlaw-6840	590	8	showing	show	VERB
taxlaw-6840	590	9	that	that	SCONJ
taxlaw-6840	590	10	these	these	DET
taxlaw-6840	590	11	two	two	NUM
taxlaw-6840	590	12	effects	effect	NOUN
taxlaw-6840	590	13	are	be	AUX
taxlaw-6840	590	14	roughly	roughly	ADV
taxlaw-6840	590	15	offsetting	offset	VERB
taxlaw-6840	590	16	in	in	ADP
taxlaw-6840	590	17	size	size	NOUN
taxlaw-6840	590	18	,	,	PUNCT
taxlaw-6840	590	19	so	so	ADV
taxlaw-6840	590	20	foreign	foreign	ADJ
taxlaw-6840	590	21	non	non	ADJ
taxlaw-6840	590	22	-	-	ADJ
taxlaw-6840	590	23	haven	haven	ADJ
taxlaw-6840	590	24	countries	country	NOUN
taxlaw-6840	590	25	need	need	AUX
taxlaw-6840	590	26	not	not	PART
taxlaw-6840	590	27	have	have	VERB
taxlaw-6840	590	28	a	a	DET
taxlaw-6840	590	29	large	large	ADJ
taxlaw-6840	590	30	preference	preference	NOUN
taxlaw-6840	590	31	about	about	ADP
taxlaw-6840	590	32	the	the	DET
taxlaw-6840	590	33	form	form	NOUN
taxlaw-6840	590	34	of	of	ADP
taxlaw-6840	590	35	the	the	DET
taxlaw-6840	590	36	u.s	u.s	PROPN
taxlaw-6840	590	37	.	.	PROPN
taxlaw-6840	590	38	minimum	minimum	ADJ
taxlaw-6840	590	39	tax	tax	NOUN
taxlaw-6840	590	40	)	)	PUNCT
taxlaw-6840	590	41	.	.	PUNCT
taxlaw-6840	591	1	94	94	NUM
taxlaw-6840	592	1	the	the	DET
taxlaw-6840	592	2	relative	relative	ADJ
taxlaw-6840	592	3	revenue	revenue	NOUN
taxlaw-6840	592	4	effects	effect	NOUN
taxlaw-6840	592	5	are	be	AUX
taxlaw-6840	592	6	unclear	unclear	ADJ
taxlaw-6840	592	7	since	since	SCONJ
taxlaw-6840	592	8	cross	cross	ADJ
taxlaw-6840	592	9	-	-	ADJ
taxlaw-6840	592	10	crediting	credit	VERB
taxlaw-6840	592	11	under	under	ADP
taxlaw-6840	592	12	global	global	ADJ
taxlaw-6840	592	13	taxes	taxis	NOUN
taxlaw-6840	592	14	reduces	reduce	VERB
taxlaw-6840	592	15	revenues	revenue	NOUN
taxlaw-6840	592	16	relative	relative	ADJ
taxlaw-6840	592	17	to	to	PART
taxlaw-6840	592	18	percountry	percountry	VERB
taxlaw-6840	592	19	taxes	taxis	NOUN
taxlaw-6840	592	20	(	(	PUNCT
taxlaw-6840	592	21	at	at	ADP
taxlaw-6840	592	22	the	the	DET
taxlaw-6840	592	23	same	same	ADJ
taxlaw-6840	592	24	rates	rate	NOUN
taxlaw-6840	592	25	)	)	PUNCT
taxlaw-6840	592	26	,	,	PUNCT
taxlaw-6840	592	27	yet	yet	CCONJ
taxlaw-6840	592	28	a	a	DET
taxlaw-6840	592	29	higher	high	ADJ
taxlaw-6840	592	30	rate	rate	NOUN
taxlaw-6840	592	31	would	would	AUX
taxlaw-6840	592	32	increase	increase	VERB
taxlaw-6840	592	33	revenues	revenue	NOUN
taxlaw-6840	592	34	.	.	PUNCT
taxlaw-6840	593	1	for	for	ADP
taxlaw-6840	593	2	particular	particular	ADJ
taxlaw-6840	593	3	companies	company	NOUN
taxlaw-6840	593	4	,	,	PUNCT
taxlaw-6840	593	5	the	the	DET
taxlaw-6840	593	6	relative	relative	ADJ
taxlaw-6840	593	7	tax	tax	NOUN
taxlaw-6840	593	8	burden	burden	NOUN
taxlaw-6840	593	9	of	of	ADP
taxlaw-6840	593	10	the	the	DET
taxlaw-6840	593	11	two	two	NUM
taxlaw-6840	593	12	minimum	minimum	ADJ
taxlaw-6840	593	13	taxes	taxis	NOUN
taxlaw-6840	593	14	would	would	AUX
taxlaw-6840	593	15	depend	depend	VERB
taxlaw-6840	593	16	on	on	ADP
taxlaw-6840	593	17	the	the	DET
taxlaw-6840	593	18	distribution	distribution	NOUN
taxlaw-6840	593	19	of	of	ADP
taxlaw-6840	593	20	profits	profit	NOUN
taxlaw-6840	593	21	across	across	ADP
taxlaw-6840	593	22	countries	country	NOUN
taxlaw-6840	593	23	.	.	PUNCT
taxlaw-6840	594	1	for	for	ADP
taxlaw-6840	594	2	example	example	NOUN
taxlaw-6840	594	3	,	,	PUNCT
taxlaw-6840	594	4	if	if	SCONJ
taxlaw-6840	594	5	a	a	DET
taxlaw-6840	594	6	company	company	NOUN
taxlaw-6840	594	7	has	have	VERB
taxlaw-6840	594	8	a	a	DET
taxlaw-6840	594	9	large	large	ADJ
taxlaw-6840	594	10	amount	amount	NOUN
taxlaw-6840	594	11	of	of	ADP
taxlaw-6840	594	12	both	both	DET
taxlaw-6840	594	13	haven	haven	NOUN
taxlaw-6840	594	14	income	income	NOUN
taxlaw-6840	594	15	and	and	CCONJ
taxlaw-6840	594	16	high	high	ADJ
taxlaw-6840	594	17	-	-	PUNCT
taxlaw-6840	594	18	tax	tax	NOUN
taxlaw-6840	594	19	country	country	NOUN
taxlaw-6840	594	20	income	income	NOUN
taxlaw-6840	594	21	,	,	PUNCT
taxlaw-6840	594	22	they	they	PRON
taxlaw-6840	594	23	could	could	AUX
taxlaw-6840	594	24	conceivable	conceivable	VERB
taxlaw-6840	594	25	pay	pay	VERB
taxlaw-6840	594	26	less	less	ADJ
taxlaw-6840	594	27	minimum	minimum	ADJ
taxlaw-6840	594	28	tax	tax	NOUN
taxlaw-6840	594	29	under	under	ADP
taxlaw-6840	594	30	a	a	DET
taxlaw-6840	594	31	28	28	NUM
taxlaw-6840	594	32	%	%	NOUN
taxlaw-6840	594	33	global	global	ADJ
taxlaw-6840	594	34	tax	tax	NOUN
taxlaw-6840	594	35	than	than	SCONJ
taxlaw-6840	594	36	they	they	PRON
taxlaw-6840	594	37	would	would	AUX
taxlaw-6840	594	38	under	under	ADP
taxlaw-6840	594	39	a	a	DET
taxlaw-6840	594	40	21	21	NUM
taxlaw-6840	594	41	%	%	NOUN
taxlaw-6840	594	42	per	per	ADP
taxlaw-6840	594	43	-	-	PUNCT
taxlaw-6840	594	44	country	country	NOUN
taxlaw-6840	594	45	tax	tax	NOUN
taxlaw-6840	594	46	.	.	PUNCT
taxlaw-6840	595	1	[	[	X
taxlaw-6840	595	2	vol	vol	NOUN
taxlaw-6840	595	3	.	.	PUNCT
taxlaw-6840	595	4	11:2	11:2	NUM
taxlaw-6840	595	5	columbia	columbia	PROPN
taxlaw-6840	595	6	journal	journal	PROPN
taxlaw-6840	595	7	of	of	ADP
taxlaw-6840	595	8	tax	tax	NOUN
taxlaw-6840	595	9	law	law	NOUN
taxlaw-6840	595	10	64	64	NUM
taxlaw-6840	595	11	management	management	NOUN
taxlaw-6840	595	12	and	and	CCONJ
taxlaw-6840	595	13	control	control	NOUN
taxlaw-6840	595	14	test	test	NOUN
taxlaw-6840	595	15	,	,	PUNCT
taxlaw-6840	595	16	an	an	DET
taxlaw-6840	595	17	exit	exit	NOUN
taxlaw-6840	595	18	tax	tax	NOUN
taxlaw-6840	595	19	,	,	PUNCT
taxlaw-6840	595	20	and	and	CCONJ
taxlaw-6840	595	21	a	a	DET
taxlaw-6840	595	22	higher	high	ADJ
taxlaw-6840	595	23	ownership	ownership	NOUN
taxlaw-6840	595	24	threshold	threshold	NOUN
taxlaw-6840	595	25	for	for	ADP
taxlaw-6840	595	26	determining	determine	VERB
taxlaw-6840	595	27	foreign	foreign	ADJ
taxlaw-6840	595	28	ownership.95	ownership.95	NOUN
taxlaw-6840	595	29	these	these	DET
taxlaw-6840	595	30	simple	simple	ADJ
taxlaw-6840	595	31	measures	measure	NOUN
taxlaw-6840	595	32	would	would	AUX
taxlaw-6840	595	33	undo	undo	VERB
taxlaw-6840	595	34	most	most	ADJ
taxlaw-6840	595	35	of	of	ADP
taxlaw-6840	595	36	the	the	DET
taxlaw-6840	595	37	flaws	flaw	NOUN
taxlaw-6840	595	38	of	of	ADP
taxlaw-6840	595	39	the	the	DET
taxlaw-6840	595	40	tcja	tcja	NOUN
taxlaw-6840	595	41	,	,	PUNCT
taxlaw-6840	595	42	while	while	SCONJ
taxlaw-6840	595	43	also	also	ADV
taxlaw-6840	595	44	improving	improve	VERB
taxlaw-6840	595	45	tax	tax	NOUN
taxlaw-6840	595	46	law	law	NOUN
taxlaw-6840	595	47	relative	relative	ADJ
taxlaw-6840	595	48	to	to	ADP
taxlaw-6840	595	49	pre	pre	ADJ
taxlaw-6840	595	50	-	-	ADJ
taxlaw-6840	595	51	tcja	tcja	ADJ
taxlaw-6840	595	52	law	law	NOUN
taxlaw-6840	595	53	.	.	PUNCT
taxlaw-6840	596	1	in	in	ADP
taxlaw-6840	596	2	particular	particular	ADJ
taxlaw-6840	596	3	:	:	PUNCT
taxlaw-6840	596	4	1	1	X
taxlaw-6840	596	5	.	.	X
taxlaw-6840	596	6	the	the	DET
taxlaw-6840	596	7	law	law	NOUN
taxlaw-6840	596	8	no	no	ADV
taxlaw-6840	596	9	longer	long	ADV
taxlaw-6840	596	10	adds	add	VERB
taxlaw-6840	596	11	to	to	ADP
taxlaw-6840	596	12	deficits	deficit	NOUN
taxlaw-6840	596	13	and	and	CCONJ
taxlaw-6840	596	14	debt	debt	NOUN
taxlaw-6840	596	15	.	.	PUNCT
taxlaw-6840	597	1	the	the	DET
taxlaw-6840	597	2	revenue	revenue	NOUN
taxlaw-6840	597	3	raised	raise	VERB
taxlaw-6840	597	4	by	by	ADP
taxlaw-6840	597	5	the	the	DET
taxlaw-6840	597	6	measures	measure	NOUN
taxlaw-6840	597	7	in	in	ADP
taxlaw-6840	597	8	table	table	NOUN
taxlaw-6840	597	9	4	4	NUM
taxlaw-6840	597	10	is	be	AUX
taxlaw-6840	597	11	enough	enough	ADJ
taxlaw-6840	597	12	to	to	PART
taxlaw-6840	597	13	counter	counter	VERB
taxlaw-6840	597	14	all	all	DET
taxlaw-6840	597	15	additional	additional	ADJ
taxlaw-6840	597	16	deficits	deficit	NOUN
taxlaw-6840	597	17	from	from	ADP
taxlaw-6840	597	18	the	the	DET
taxlaw-6840	597	19	tcja	tcja	NOUN
taxlaw-6840	597	20	.	.	PUNCT
taxlaw-6840	598	1	this	this	PRON
taxlaw-6840	598	2	leaves	leave	VERB
taxlaw-6840	598	3	the	the	DET
taxlaw-6840	598	4	government	government	NOUN
taxlaw-6840	598	5	with	with	ADP
taxlaw-6840	598	6	more	more	ADJ
taxlaw-6840	598	7	flexibility	flexibility	NOUN
taxlaw-6840	598	8	to	to	PART
taxlaw-6840	598	9	respond	respond	VERB
taxlaw-6840	598	10	to	to	ADP
taxlaw-6840	598	11	the	the	DET
taxlaw-6840	598	12	next	next	ADJ
taxlaw-6840	598	13	recession	recession	NOUN
taxlaw-6840	598	14	or	or	CCONJ
taxlaw-6840	598	15	to	to	PART
taxlaw-6840	598	16	fund	fund	VERB
taxlaw-6840	598	17	other	other	ADJ
taxlaw-6840	598	18	urgent	urgent	ADJ
taxlaw-6840	598	19	fiscal	fiscal	ADJ
taxlaw-6840	598	20	priorities	priority	NOUN
taxlaw-6840	598	21	.	.	PUNCT
taxlaw-6840	599	1	2	2	X
taxlaw-6840	599	2	.	.	X
taxlaw-6840	599	3	the	the	DET
taxlaw-6840	599	4	law	law	NOUN
taxlaw-6840	599	5	no	no	ADV
taxlaw-6840	599	6	longer	long	ADV
taxlaw-6840	599	7	makes	make	VERB
taxlaw-6840	599	8	the	the	DET
taxlaw-6840	599	9	tax	tax	NOUN
taxlaw-6840	599	10	system	system	NOUN
taxlaw-6840	599	11	more	more	ADV
taxlaw-6840	599	12	regressive	regressive	ADJ
taxlaw-6840	599	13	;	;	PUNCT
taxlaw-6840	599	14	on	on	ADP
taxlaw-6840	599	15	the	the	DET
taxlaw-6840	599	16	contrary	contrary	NOUN
taxlaw-6840	599	17	,	,	PUNCT
taxlaw-6840	599	18	the	the	DET
taxlaw-6840	599	19	changes	change	NOUN
taxlaw-6840	599	20	above	above	ADV
taxlaw-6840	599	21	are	be	AUX
taxlaw-6840	599	22	progressive	progressive	ADJ
taxlaw-6840	599	23	relative	relative	ADJ
taxlaw-6840	599	24	to	to	ADP
taxlaw-6840	599	25	prior	prior	ADJ
taxlaw-6840	599	26	law	law	NOUN
taxlaw-6840	599	27	.	.	PUNCT
taxlaw-6840	600	1	those	those	PRON
taxlaw-6840	600	2	in	in	ADP
taxlaw-6840	600	3	the	the	DET
taxlaw-6840	600	4	bottom	bottom	NOUN
taxlaw-6840	600	5	of	of	ADP
taxlaw-6840	600	6	the	the	DET
taxlaw-6840	600	7	distribution	distribution	NOUN
taxlaw-6840	600	8	still	still	ADV
taxlaw-6840	600	9	retain	retain	VERB
taxlaw-6840	600	10	their	their	PRON
taxlaw-6840	600	11	tcja	tcja	ADJ
taxlaw-6840	600	12	tax	tax	NOUN
taxlaw-6840	600	13	cuts	cut	NOUN
taxlaw-6840	600	14	,	,	PUNCT
taxlaw-6840	600	15	and	and	CCONJ
taxlaw-6840	600	16	they	they	PRON
taxlaw-6840	600	17	benefit	benefit	VERB
taxlaw-6840	600	18	from	from	ADP
taxlaw-6840	600	19	the	the	DET
taxlaw-6840	600	20	enhanced	enhanced	ADJ
taxlaw-6840	600	21	child	child	NOUN
taxlaw-6840	600	22	tax	tax	NOUN
taxlaw-6840	600	23	credit	credit	NOUN
taxlaw-6840	600	24	,	,	PUNCT
taxlaw-6840	600	25	as	as	ADV
taxlaw-6840	600	26	well	well	ADV
taxlaw-6840	600	27	as	as	ADP
taxlaw-6840	600	28	its	its	PRON
taxlaw-6840	600	29	expanded	expand	VERB
taxlaw-6840	600	30	refundability	refundability	NOUN
taxlaw-6840	600	31	and	and	CCONJ
taxlaw-6840	600	32	applicability	applicability	NOUN
taxlaw-6840	600	33	.	.	PUNCT
taxlaw-6840	601	1	regressive	regressive	ADJ
taxlaw-6840	601	2	reductions	reduction	NOUN
taxlaw-6840	601	3	in	in	ADP
taxlaw-6840	601	4	health	health	NOUN
taxlaw-6840	601	5	insurance	insurance	NOUN
taxlaw-6840	601	6	subsidies	subsidy	NOUN
taxlaw-6840	601	7	(	(	PUNCT
taxlaw-6840	601	8	due	due	ADP
taxlaw-6840	601	9	to	to	ADP
taxlaw-6840	601	10	the	the	DET
taxlaw-6840	601	11	provisions	provision	NOUN
taxlaw-6840	601	12	weakening	weaken	VERB
taxlaw-6840	601	13	the	the	DET
taxlaw-6840	601	14	aca	aca	NOUN
taxlaw-6840	601	15	)	)	PUNCT
taxlaw-6840	601	16	are	be	AUX
taxlaw-6840	601	17	reversed	reverse	VERB
taxlaw-6840	601	18	.	.	PUNCT
taxlaw-6840	602	1	the	the	DET
taxlaw-6840	602	2	tax	tax	NOUN
taxlaw-6840	602	3	code	code	NOUN
taxlaw-6840	602	4	will	will	AUX
taxlaw-6840	602	5	continue	continue	VERB
taxlaw-6840	602	6	to	to	PART
taxlaw-6840	602	7	be	be	AUX
taxlaw-6840	602	8	sensitive	sensitive	ADJ
taxlaw-6840	602	9	to	to	ADP
taxlaw-6840	602	10	those	those	PRON
taxlaw-6840	602	11	with	with	ADP
taxlaw-6840	602	12	large	large	ADJ
taxlaw-6840	602	13	families	family	NOUN
taxlaw-6840	602	14	since	since	SCONJ
taxlaw-6840	602	15	exemptions	exemption	NOUN
taxlaw-6840	602	16	are	be	AUX
taxlaw-6840	602	17	restored	restore	VERB
taxlaw-6840	602	18	.	.	PUNCT
taxlaw-6840	603	1	at	at	ADP
taxlaw-6840	603	2	the	the	DET
taxlaw-6840	603	3	same	same	ADJ
taxlaw-6840	603	4	time	time	NOUN
taxlaw-6840	603	5	,	,	PUNCT
taxlaw-6840	603	6	more	more	ADV
taxlaw-6840	603	7	is	be	AUX
taxlaw-6840	603	8	asked	ask	VERB
taxlaw-6840	603	9	from	from	ADP
taxlaw-6840	603	10	those	those	PRON
taxlaw-6840	603	11	at	at	ADP
taxlaw-6840	603	12	the	the	DET
taxlaw-6840	603	13	top	top	NOUN
taxlaw-6840	603	14	.	.	PUNCT
taxlaw-6840	604	1	both	both	DET
taxlaw-6840	604	2	estate	estate	NOUN
taxlaw-6840	604	3	tax	tax	NOUN
taxlaw-6840	604	4	cuts	cut	NOUN
taxlaw-6840	604	5	and	and	CCONJ
taxlaw-6840	604	6	high	high	ADJ
taxlaw-6840	604	7	-	-	PUNCT
taxlaw-6840	604	8	income	income	NOUN
taxlaw-6840	604	9	tax	tax	NOUN
taxlaw-6840	604	10	cuts	cut	NOUN
taxlaw-6840	604	11	are	be	AUX
taxlaw-6840	604	12	reversed	reverse	VERB
taxlaw-6840	604	13	,	,	PUNCT
taxlaw-6840	604	14	and	and	CCONJ
taxlaw-6840	604	15	the	the	DET
taxlaw-6840	604	16	net	net	ADJ
taxlaw-6840	604	17	increase	increase	NOUN
taxlaw-6840	604	18	in	in	ADP
taxlaw-6840	604	19	the	the	DET
taxlaw-6840	604	20	corporate	corporate	ADJ
taxlaw-6840	604	21	tax	tax	NOUN
taxlaw-6840	604	22	will	will	AUX
taxlaw-6840	604	23	disproportionately	disproportionately	ADV
taxlaw-6840	604	24	burden	burden	VERB
taxlaw-6840	604	25	shareholders	shareholder	NOUN
taxlaw-6840	604	26	.	.	PUNCT
taxlaw-6840	605	1	since	since	SCONJ
taxlaw-6840	605	2	capital	capital	NOUN
taxlaw-6840	605	3	income	income	NOUN
taxlaw-6840	605	4	is	be	AUX
taxlaw-6840	605	5	far	far	ADV
taxlaw-6840	605	6	more	more	ADV
taxlaw-6840	605	7	concentrated	concentrate	VERB
taxlaw-6840	605	8	that	that	SCONJ
taxlaw-6840	605	9	labor	labor	NOUN
taxlaw-6840	605	10	income	income	NOUN
taxlaw-6840	605	11	,	,	PUNCT
taxlaw-6840	605	12	these	these	DET
taxlaw-6840	605	13	changes	change	NOUN
taxlaw-6840	605	14	will	will	AUX
taxlaw-6840	605	15	be	be	AUX
taxlaw-6840	605	16	felt	feel	VERB
taxlaw-6840	605	17	at	at	ADP
taxlaw-6840	605	18	the	the	DET
taxlaw-6840	605	19	top	top	NOUN
taxlaw-6840	605	20	of	of	ADP
taxlaw-6840	605	21	the	the	DET
taxlaw-6840	605	22	income	income	NOUN
taxlaw-6840	605	23	distribution	distribution	NOUN
taxlaw-6840	605	24	.	.	PUNCT
taxlaw-6840	606	1	3	3	X
taxlaw-6840	606	2	.	.	X
taxlaw-6840	606	3	the	the	DET
taxlaw-6840	606	4	changes	change	NOUN
taxlaw-6840	606	5	in	in	ADP
taxlaw-6840	606	6	table	table	NOUN
taxlaw-6840	606	7	4	4	NUM
taxlaw-6840	606	8	reduce	reduce	VERB
taxlaw-6840	606	9	the	the	DET
taxlaw-6840	606	10	inefficient	inefficient	ADJ
taxlaw-6840	606	11	preferences	preference	NOUN
taxlaw-6840	606	12	for	for	ADP
taxlaw-6840	606	13	capital	capital	NOUN
taxlaw-6840	606	14	income	income	NOUN
taxlaw-6840	606	15	(	(	PUNCT
taxlaw-6840	606	16	which	which	PRON
taxlaw-6840	606	17	is	be	AUX
taxlaw-6840	606	18	often	often	ADV
taxlaw-6840	606	19	rents	rent	NOUN
taxlaw-6840	606	20	,	,	PUNCT
taxlaw-6840	606	21	or	or	CCONJ
taxlaw-6840	606	22	above	above	ADP
taxlaw-6840	606	23	normal	normal	ADJ
taxlaw-6840	606	24	returns	return	NOUN
taxlaw-6840	606	25	to	to	ADP
taxlaw-6840	606	26	capital	capital	NOUN
taxlaw-6840	606	27	)	)	PUNCT
taxlaw-6840	606	28	by	by	ADP
taxlaw-6840	606	29	strengthening	strengthen	VERB
taxlaw-6840	606	30	corporate	corporate	ADJ
taxlaw-6840	606	31	,	,	PUNCT
taxlaw-6840	606	32	pass	pass	NOUN
taxlaw-6840	606	33	-	-	PUNCT
taxlaw-6840	606	34	through	through	NOUN
taxlaw-6840	606	35	,	,	PUNCT
taxlaw-6840	606	36	and	and	CCONJ
taxlaw-6840	606	37	estate	estate	NOUN
taxlaw-6840	606	38	taxation	taxation	NOUN
taxlaw-6840	606	39	.	.	PUNCT
taxlaw-6840	607	1	the	the	DET
taxlaw-6840	607	2	repeal	repeal	NOUN
taxlaw-6840	607	3	of	of	ADP
taxlaw-6840	607	4	the	the	DET
taxlaw-6840	607	5	pass	pass	VERB
taxlaw-6840	607	6	-	-	PUNCT
taxlaw-6840	607	7	through	through	ADP
taxlaw-6840	607	8	deduction	deduction	NOUN
taxlaw-6840	607	9	eliminates	eliminate	VERB
taxlaw-6840	607	10	the	the	DET
taxlaw-6840	607	11	new	new	ADJ
taxlaw-6840	607	12	inefficiencies	inefficiency	NOUN
taxlaw-6840	607	13	caused	cause	VERB
taxlaw-6840	607	14	by	by	ADP
taxlaw-6840	607	15	favoring	favor	VERB
taxlaw-6840	607	16	some	some	DET
taxlaw-6840	607	17	sectors	sector	NOUN
taxlaw-6840	607	18	over	over	ADP
taxlaw-6840	607	19	others	other	NOUN
taxlaw-6840	607	20	.	.	PUNCT
taxlaw-6840	608	1	4	4	X
taxlaw-6840	608	2	.	.	X
taxlaw-6840	608	3	offshoring	offshoring	NOUN
taxlaw-6840	608	4	is	be	AUX
taxlaw-6840	608	5	no	no	ADV
taxlaw-6840	608	6	longer	long	ADV
taxlaw-6840	608	7	directly	directly	ADV
taxlaw-6840	608	8	encouraged	encourage	VERB
taxlaw-6840	608	9	by	by	ADP
taxlaw-6840	608	10	the	the	DET
taxlaw-6840	608	11	fdii	fdii	NOUN
taxlaw-6840	608	12	and	and	CCONJ
taxlaw-6840	608	13	the	the	DET
taxlaw-6840	608	14	gilti	gilti	NOUN
taxlaw-6840	608	15	.	.	PUNCT
taxlaw-6840	609	1	profit	profit	NOUN
taxlaw-6840	609	2	shifting	shift	VERB
taxlaw-6840	609	3	is	be	AUX
taxlaw-6840	609	4	taken	take	VERB
taxlaw-6840	609	5	far	far	ADV
taxlaw-6840	609	6	more	more	ADV
taxlaw-6840	609	7	seriously	seriously	ADV
taxlaw-6840	609	8	by	by	ADP
taxlaw-6840	609	9	strengthening	strengthen	VERB
taxlaw-6840	609	10	the	the	DET
taxlaw-6840	609	11	minimum	minimum	ADJ
taxlaw-6840	609	12	tax	tax	NOUN
taxlaw-6840	609	13	on	on	ADP
taxlaw-6840	609	14	foreign	foreign	ADJ
taxlaw-6840	609	15	income	income	NOUN
taxlaw-6840	609	16	.	.	PUNCT
taxlaw-6840	610	1	5	5	X
taxlaw-6840	610	2	.	.	PUNCT
taxlaw-6840	610	3	the	the	DET
taxlaw-6840	610	4	complexities	complexity	NOUN
taxlaw-6840	610	5	of	of	ADP
taxlaw-6840	610	6	the	the	DET
taxlaw-6840	610	7	pass	pass	VERB
taxlaw-6840	610	8	-	-	PUNCT
taxlaw-6840	610	9	through	through	ADP
taxlaw-6840	610	10	deduction	deduction	NOUN
taxlaw-6840	610	11	are	be	AUX
taxlaw-6840	610	12	eliminated	eliminate	VERB
taxlaw-6840	610	13	.	.	PUNCT
taxlaw-6840	611	1	however	however	ADV
taxlaw-6840	611	2	,	,	PUNCT
taxlaw-6840	611	3	corporate	corporate	ADJ
taxlaw-6840	611	4	taxation	taxation	NOUN
taxlaw-6840	611	5	remains	remain	VERB
taxlaw-6840	611	6	complex	complex	ADJ
taxlaw-6840	611	7	,	,	PUNCT
taxlaw-6840	611	8	and	and	CCONJ
taxlaw-6840	611	9	individual	individual	ADJ
taxlaw-6840	611	10	taxation	taxation	NOUN
taxlaw-6840	611	11	is	be	AUX
taxlaw-6840	611	12	slightly	slightly	ADV
taxlaw-6840	611	13	more	more	ADV
taxlaw-6840	611	14	complicated	complicated	ADJ
taxlaw-6840	611	15	for	for	ADP
taxlaw-6840	611	16	those	those	PRON
taxlaw-6840	611	17	that	that	PRON
taxlaw-6840	611	18	itemize	itemize	VERB
taxlaw-6840	611	19	.	.	PUNCT
taxlaw-6840	612	1	(	(	PUNCT
taxlaw-6840	612	2	however	however	ADV
taxlaw-6840	612	3	,	,	PUNCT
taxlaw-6840	612	4	this	this	DET
taxlaw-6840	612	5	source	source	NOUN
taxlaw-6840	612	6	of	of	ADP
taxlaw-6840	612	7	complexity	complexity	NOUN
taxlaw-6840	612	8	is	be	AUX
taxlaw-6840	612	9	overstated	overstate	VERB
taxlaw-6840	612	10	.	.	PUNCT
taxlaw-6840	612	11	)	)	PUNCT
taxlaw-6840	613	1	these	these	DET
taxlaw-6840	613	2	suggestions	suggestion	NOUN
taxlaw-6840	613	3	do	do	AUX
taxlaw-6840	613	4	not	not	PART
taxlaw-6840	613	5	tackle	tackle	VERB
taxlaw-6840	613	6	the	the	DET
taxlaw-6840	613	7	controversial	controversial	ADJ
taxlaw-6840	613	8	cap	cap	NOUN
taxlaw-6840	613	9	on	on	ADP
taxlaw-6840	613	10	state	state	NOUN
taxlaw-6840	613	11	and	and	CCONJ
taxlaw-6840	613	12	local	local	ADJ
taxlaw-6840	613	13	income	income	NOUN
taxlaw-6840	613	14	tax	tax	NOUN
taxlaw-6840	613	15	deductions	deduction	NOUN
taxlaw-6840	613	16	.	.	PUNCT
taxlaw-6840	614	1	i	i	PRON
taxlaw-6840	614	2	can	can	AUX
taxlaw-6840	614	3	see	see	VERB
taxlaw-6840	614	4	arguments	argument	NOUN
taxlaw-6840	614	5	for	for	ADP
taxlaw-6840	614	6	removing	remove	VERB
taxlaw-6840	614	7	that	that	DET
taxlaw-6840	614	8	cap	cap	NOUN
taxlaw-6840	614	9	,	,	PUNCT
taxlaw-6840	614	10	which	which	PRON
taxlaw-6840	614	11	would	would	AUX
taxlaw-6840	614	12	cost	cost	VERB
taxlaw-6840	614	13	$	$	SYM
taxlaw-6840	614	14	668	668	NUM
taxlaw-6840	614	15	billion	billion	NUM
taxlaw-6840	614	16	by	by	ADP
taxlaw-6840	614	17	jct	jct	ADJ
taxlaw-6840	614	18	scoring	scoring	NOUN
taxlaw-6840	614	19	methods	method	NOUN
taxlaw-6840	614	20	.	.	PUNCT
taxlaw-6840	615	1	note	note	VERB
taxlaw-6840	615	2	that	that	SCONJ
taxlaw-6840	615	3	the	the	DET
taxlaw-6840	615	4	revenue	revenue	NOUN
taxlaw-6840	615	5	cost	cost	NOUN
taxlaw-6840	615	6	of	of	ADP
taxlaw-6840	615	7	increasing	increase	VERB
taxlaw-6840	615	8	the	the	DET
taxlaw-6840	615	9	amt	amt	PROPN
taxlaw-6840	615	10	exemption	exemption	NOUN
taxlaw-6840	615	11	amounts	amount	NOUN
taxlaw-6840	615	12	and	and	CCONJ
taxlaw-6840	615	13	phase	phase	VERB
taxlaw-6840	615	14	out	out	ADP
taxlaw-6840	615	15	thresholds	threshold	NOUN
taxlaw-6840	615	16	under	under	ADP
taxlaw-6840	615	17	tcja	tcja	NOUN
taxlaw-6840	615	18	(	(	PUNCT
taxlaw-6840	615	19	637	637	NUM
taxlaw-6840	615	20	billion	billion	NUM
taxlaw-6840	615	21	)	)	PUNCT
taxlaw-6840	615	22	is	be	AUX
taxlaw-6840	615	23	nearly	nearly	ADV
taxlaw-6840	615	24	the	the	DET
taxlaw-6840	615	25	same	same	ADJ
taxlaw-6840	615	26	size	size	NOUN
taxlaw-6840	615	27	,	,	PUNCT
taxlaw-6840	615	28	so	so	CCONJ
taxlaw-6840	615	29	if	if	SCONJ
taxlaw-6840	615	30	both	both	DET
taxlaw-6840	615	31	tcja	tcja	ADJ
taxlaw-6840	615	32	changes	change	NOUN
taxlaw-6840	615	33	were	be	AUX
taxlaw-6840	615	34	reversed	reverse	VERB
taxlaw-6840	615	35	,	,	PUNCT
taxlaw-6840	615	36	the	the	DET
taxlaw-6840	615	37	combination	combination	NOUN
taxlaw-6840	615	38	would	would	AUX
taxlaw-6840	615	39	be	be	AUX
taxlaw-6840	615	40	approximately	approximately	ADV
taxlaw-6840	615	41	revenue	revenue	NOUN
taxlaw-6840	615	42	neutral	neutral	ADJ
taxlaw-6840	615	43	.	.	PUNCT
taxlaw-6840	616	1	other	other	ADJ
taxlaw-6840	616	2	changes	change	NOUN
taxlaw-6840	616	3	would	would	AUX
taxlaw-6840	616	4	likely	likely	ADV
taxlaw-6840	616	5	be	be	AUX
taxlaw-6840	616	6	even	even	ADV
taxlaw-6840	616	7	more	more	ADJ
taxlaw-6840	616	8	desirable.96	desirable.96	NOUN
taxlaw-6840	616	9	95	95	NUM
taxlaw-6840	616	10	see	see	VERB
taxlaw-6840	616	11	stephen	stephen	PROPN
taxlaw-6840	616	12	shay	shay	PROPN
taxlaw-6840	616	13	,	,	PUNCT
taxlaw-6840	616	14	mr	mr	PROPN
taxlaw-6840	616	15	.	.	PROPN
taxlaw-6840	616	16	secretary	secretary	PROPN
taxlaw-6840	616	17	,	,	PUNCT
taxlaw-6840	616	18	take	take	VERB
taxlaw-6840	616	19	the	the	DET
taxlaw-6840	616	20	tax	tax	NOUN
taxlaw-6840	616	21	juice	juice	NOUN
taxlaw-6840	616	22	out	out	ADP
taxlaw-6840	616	23	of	of	ADP
taxlaw-6840	616	24	corporate	corporate	ADJ
taxlaw-6840	616	25	expatriations	expatriation	NOUN
taxlaw-6840	616	26	,	,	PUNCT
taxlaw-6840	616	27	144	144	NUM
taxlaw-6840	616	28	tax	tax	NOUN
taxlaw-6840	616	29	notes	note	NOUN
taxlaw-6840	616	30	473	473	NUM
taxlaw-6840	616	31	-	-	SYM
taxlaw-6840	616	32	479	479	NUM
taxlaw-6840	616	33	(	(	PUNCT
taxlaw-6840	616	34	july	july	PROPN
taxlaw-6840	616	35	28	28	NUM
taxlaw-6840	616	36	,	,	PUNCT
taxlaw-6840	616	37	2014	2014	NUM
taxlaw-6840	616	38	)	)	PUNCT
taxlaw-6840	616	39	;	;	PUNCT
taxlaw-6840	616	40	edward	edward	PROPN
taxlaw-6840	616	41	d.	d.	PROPN
taxlaw-6840	616	42	kleinbard	kleinbard	PROPN
taxlaw-6840	616	43	,	,	PUNCT
taxlaw-6840	616	44	competitiveness	competitiveness	NOUN
taxlaw-6840	616	45	has	have	VERB
taxlaw-6840	616	46	nothing	nothing	PRON
taxlaw-6840	616	47	to	to	PART
taxlaw-6840	616	48	do	do	VERB
taxlaw-6840	616	49	with	with	ADP
taxlaw-6840	616	50	it	it	PRON
taxlaw-6840	616	51	,	,	PUNCT
taxlaw-6840	616	52	144	144	NUM
taxlaw-6840	616	53	tax	tax	NOUN
taxlaw-6840	616	54	notes	note	NOUN
taxlaw-6840	616	55	1055	1055	NUM
taxlaw-6840	616	56	-	-	SYM
taxlaw-6840	616	57	1069	1069	NUM
taxlaw-6840	616	58	(	(	PUNCT
taxlaw-6840	616	59	september	september	PROPN
taxlaw-6840	616	60	1	1	NUM
taxlaw-6840	616	61	,	,	PUNCT
taxlaw-6840	616	62	2014	2014	NUM
taxlaw-6840	616	63	)	)	PUNCT
taxlaw-6840	616	64	;	;	PUNCT
taxlaw-6840	616	65	kimberly	kimberly	PROPN
taxlaw-6840	616	66	a.	a.	PROPN
taxlaw-6840	616	67	clausing	clausing	PROPN
taxlaw-6840	616	68	,	,	PUNCT
taxlaw-6840	616	69	tax	tax	NOUN
taxlaw-6840	616	70	policy	policy	NOUN
taxlaw-6840	616	71	center	center	NOUN
taxlaw-6840	616	72	,	,	PUNCT
taxlaw-6840	616	73	corporate	corporate	ADJ
taxlaw-6840	616	74	inversions	inversion	NOUN
taxlaw-6840	616	75	(	(	PUNCT
taxlaw-6840	616	76	2014	2014	NUM
taxlaw-6840	616	77	)	)	PUNCT
taxlaw-6840	616	78	for	for	ADP
taxlaw-6840	616	79	more	more	ADJ
taxlaw-6840	616	80	on	on	ADP
taxlaw-6840	616	81	anti	anti	ADJ
taxlaw-6840	616	82	-	-	ADJ
taxlaw-6840	616	83	inversion	inversion	ADJ
taxlaw-6840	616	84	measures	measure	NOUN
taxlaw-6840	616	85	.	.	PUNCT
taxlaw-6840	617	1	for	for	ADP
taxlaw-6840	617	2	the	the	DET
taxlaw-6840	617	3	united	united	PROPN
taxlaw-6840	617	4	states	states	PROPN
taxlaw-6840	617	5	,	,	PUNCT
taxlaw-6840	617	6	one	one	NUM
taxlaw-6840	617	7	possible	possible	ADJ
taxlaw-6840	617	8	rule	rule	NOUN
taxlaw-6840	617	9	is	be	AUX
taxlaw-6840	617	10	that	that	SCONJ
taxlaw-6840	617	11	a	a	DET
taxlaw-6840	617	12	u.s	u.s	PROPN
taxlaw-6840	617	13	.	.	PROPN
taxlaw-6840	617	14	resident	resident	PROPN
taxlaw-6840	617	15	company	company	NOUN
taxlaw-6840	617	16	would	would	AUX
taxlaw-6840	617	17	be	be	AUX
taxlaw-6840	617	18	defined	define	VERB
taxlaw-6840	617	19	to	to	PART
taxlaw-6840	617	20	include	include	VERB
taxlaw-6840	617	21	both	both	DET
taxlaw-6840	617	22	u.s.-incorporated	u.s.-incorporate	VERB
taxlaw-6840	617	23	firms	firm	NOUN
taxlaw-6840	617	24	and	and	CCONJ
taxlaw-6840	617	25	foreign	foreign	ADJ
taxlaw-6840	617	26	firms	firm	NOUN
taxlaw-6840	617	27	with	with	ADP
taxlaw-6840	617	28	their	their	PRON
taxlaw-6840	617	29	mind	mind	NOUN
taxlaw-6840	617	30	and	and	CCONJ
taxlaw-6840	617	31	management	management	NOUN
taxlaw-6840	617	32	in	in	ADP
taxlaw-6840	617	33	the	the	DET
taxlaw-6840	617	34	united	united	PROPN
taxlaw-6840	617	35	states	states	PROPN
taxlaw-6840	617	36	.	.	PUNCT
taxlaw-6840	618	1	foreign	foreign	ADJ
taxlaw-6840	618	2	firms	firm	NOUN
taxlaw-6840	618	3	that	that	PRON
taxlaw-6840	618	4	have	have	VERB
taxlaw-6840	618	5	some	some	DET
taxlaw-6840	618	6	managerial	managerial	ADJ
taxlaw-6840	618	7	presence	presence	NOUN
taxlaw-6840	618	8	in	in	ADP
taxlaw-6840	618	9	the	the	DET
taxlaw-6840	618	10	united	united	PROPN
taxlaw-6840	618	11	states	states	PROPN
taxlaw-6840	618	12	and	and	CCONJ
taxlaw-6840	618	13	that	that	PRON
taxlaw-6840	618	14	use	use	VERB
taxlaw-6840	618	15	the	the	DET
taxlaw-6840	618	16	u.s	u.s	PROPN
taxlaw-6840	618	17	.	.	PROPN
taxlaw-6840	618	18	dollar	dollar	NOUN
taxlaw-6840	618	19	as	as	SCONJ
taxlaw-6840	618	20	their	their	PRON
taxlaw-6840	618	21	functional	functional	ADJ
taxlaw-6840	618	22	currency	currency	NOUN
taxlaw-6840	618	23	would	would	AUX
taxlaw-6840	618	24	face	face	VERB
taxlaw-6840	618	25	a	a	DET
taxlaw-6840	618	26	rebuttable	rebuttable	ADJ
taxlaw-6840	618	27	presumption	presumption	NOUN
taxlaw-6840	618	28	that	that	SCONJ
taxlaw-6840	618	29	they	they	PRON
taxlaw-6840	618	30	are	be	AUX
taxlaw-6840	618	31	u.s	u.s	PROPN
taxlaw-6840	618	32	.	.	PROPN
taxlaw-6840	618	33	firms	firm	NOUN
taxlaw-6840	618	34	.	.	PUNCT
taxlaw-6840	619	1	see	see	VERB
taxlaw-6840	619	2	edward	edward	PROPN
taxlaw-6840	619	3	d.	d.	PROPN
taxlaw-6840	619	4	kleinbard	kleinbard	PROPN
taxlaw-6840	619	5	,	,	PUNCT
taxlaw-6840	619	6	the	the	DET
taxlaw-6840	619	7	right	right	ADJ
taxlaw-6840	619	8	tax	tax	NOUN
taxlaw-6840	619	9	at	at	ADP
taxlaw-6840	619	10	the	the	DET
taxlaw-6840	619	11	right	right	ADJ
taxlaw-6840	619	12	time	time	NOUN
taxlaw-6840	619	13	,	,	PUNCT
taxlaw-6840	619	14	21	21	NUM
taxlaw-6840	619	15	fla	fla	NOUN
taxlaw-6840	619	16	.	.	PUNCT
taxlaw-6840	620	1	tax	tax	PROPN
taxlaw-6840	620	2	rev	rev	PROPN
taxlaw-6840	620	3	.	.	PROPN
taxlaw-6840	620	4	208	208	NUM
taxlaw-6840	620	5	(	(	PUNCT
taxlaw-6840	620	6	2017	2017	NUM
taxlaw-6840	620	7	)	)	PUNCT
taxlaw-6840	620	8	.	.	PUNCT
taxlaw-6840	621	1	96	96	NUM
taxlaw-6840	622	1	the	the	DET
taxlaw-6840	622	2	state	state	NOUN
taxlaw-6840	622	3	and	and	CCONJ
taxlaw-6840	622	4	local	local	ADJ
taxlaw-6840	622	5	tax	tax	NOUN
taxlaw-6840	622	6	deduction	deduction	NOUN
taxlaw-6840	622	7	cap	cap	NOUN
taxlaw-6840	622	8	is	be	AUX
taxlaw-6840	622	9	a	a	DET
taxlaw-6840	622	10	progressive	progressive	ADJ
taxlaw-6840	622	11	tax	tax	NOUN
taxlaw-6840	622	12	law	law	NOUN
taxlaw-6840	622	13	change	change	NOUN
taxlaw-6840	622	14	,	,	PUNCT
taxlaw-6840	622	15	since	since	SCONJ
taxlaw-6840	622	16	the	the	DET
taxlaw-6840	622	17	tax	tax	NOUN
taxlaw-6840	622	18	increase	increase	NOUN
taxlaw-6840	622	19	falls	fall	VERB
taxlaw-6840	622	20	on	on	ADP
taxlaw-6840	622	21	higher	high	ADJ
taxlaw-6840	622	22	-	-	PUNCT
taxlaw-6840	622	23	income	income	NOUN
taxlaw-6840	622	24	taxpayers	taxpayer	NOUN
taxlaw-6840	622	25	.	.	PUNCT
taxlaw-6840	623	1	however	however	ADV
taxlaw-6840	623	2	,	,	PUNCT
taxlaw-6840	623	3	critics	critic	NOUN
taxlaw-6840	623	4	have	have	AUX
taxlaw-6840	623	5	noted	note	VERB
taxlaw-6840	623	6	that	that	SCONJ
taxlaw-6840	623	7	this	this	DET
taxlaw-6840	623	8	tax	tax	NOUN
taxlaw-6840	623	9	increase	increase	NOUN
taxlaw-6840	623	10	falls	fall	VERB
taxlaw-6840	623	11	disproportionately	disproportionately	ADV
taxlaw-6840	623	12	on	on	ADP
taxlaw-6840	623	13	taxpayers	taxpayer	NOUN
taxlaw-6840	623	14	in	in	ADP
taxlaw-6840	623	15	states	state	NOUN
taxlaw-6840	623	16	that	that	PRON
taxlaw-6840	623	17	have	have	VERB
taxlaw-6840	623	18	relatively	relatively	ADV
taxlaw-6840	623	19	generous	generous	ADJ
taxlaw-6840	623	20	state	state	NOUN
taxlaw-6840	623	21	-	-	PUNCT
taxlaw-6840	623	22	level	level	NOUN
taxlaw-6840	623	23	public	public	ADJ
taxlaw-6840	623	24	good	good	ADJ
taxlaw-6840	623	25	provision	provision	NOUN
taxlaw-6840	623	26	,	,	PUNCT
taxlaw-6840	623	27	suggesting	suggest	VERB
taxlaw-6840	623	28	that	that	SCONJ
taxlaw-6840	623	29	a	a	DET
taxlaw-6840	623	30	distributionally	distributionally	ADV
taxlaw-6840	623	31	-	-	PUNCT
taxlaw-6840	623	32	neutral	neutral	ADJ
taxlaw-6840	623	33	increase	increase	NOUN
taxlaw-6840	623	34	in	in	ADP
taxlaw-6840	623	35	top	top	ADJ
taxlaw-6840	623	36	tax	tax	NOUN
taxlaw-6840	623	37	rates	rate	NOUN
taxlaw-6840	623	38	might	might	AUX
taxlaw-6840	623	39	be	be	AUX
taxlaw-6840	623	40	preferred	prefer	VERB
taxlaw-6840	623	41	to	to	ADP
taxlaw-6840	623	42	the	the	DET
taxlaw-6840	623	43	state	state	NOUN
taxlaw-6840	623	44	and	and	CCONJ
taxlaw-6840	623	45	local	local	ADJ
taxlaw-6840	623	46	tax	tax	NOUN
taxlaw-6840	623	47	deduction	deduction	NOUN
taxlaw-6840	623	48	cap	cap	NOUN
taxlaw-6840	623	49	.	.	PUNCT
taxlaw-6840	624	1	another	another	DET
taxlaw-6840	624	2	possible	possible	ADJ
taxlaw-6840	624	3	reform	reform	NOUN
taxlaw-6840	624	4	would	would	AUX
taxlaw-6840	624	5	be	be	AUX
taxlaw-6840	624	6	to	to	PART
taxlaw-6840	624	7	replace	replace	VERB
taxlaw-6840	624	8	the	the	DET
taxlaw-6840	624	9	cap	cap	NOUN
taxlaw-6840	624	10	by	by	ADP
taxlaw-6840	624	11	instead	instead	ADV
taxlaw-6840	624	12	limiting	limit	VERB
taxlaw-6840	624	13	all	all	DET
taxlaw-6840	624	14	itemized	itemize	VERB
taxlaw-6840	624	15	deductions	deduction	NOUN
taxlaw-6840	624	16	to	to	ADP
taxlaw-6840	624	17	a	a	DET
taxlaw-6840	624	18	lower	low	ADJ
taxlaw-6840	624	19	tax	tax	NOUN
taxlaw-6840	624	20	rate	rate	NOUN
taxlaw-6840	624	21	(	(	PUNCT
taxlaw-6840	624	22	such	such	ADJ
taxlaw-6840	624	23	as	as	ADP
taxlaw-6840	624	24	25	25	NUM
taxlaw-6840	624	25	%	%	NOUN
taxlaw-6840	624	26	)	)	PUNCT
taxlaw-6840	624	27	,	,	PUNCT
taxlaw-6840	624	28	or	or	CCONJ
taxlaw-6840	624	29	by	by	ADP
taxlaw-6840	624	30	simply	simply	ADV
taxlaw-6840	624	31	replacing	replace	VERB
taxlaw-6840	624	32	such	such	ADJ
taxlaw-6840	624	33	deductions	deduction	NOUN
taxlaw-6840	624	34	with	with	ADP
taxlaw-6840	624	35	uniform	uniform	ADJ
taxlaw-6840	624	36	credits	credit	NOUN
taxlaw-6840	624	37	that	that	PRON
taxlaw-6840	624	38	do	do	AUX
taxlaw-6840	624	39	not	not	PART
taxlaw-6840	624	40	depend	depend	VERB
taxlaw-6840	624	41	on	on	ADP
taxlaw-6840	624	42	the	the	DET
taxlaw-6840	624	43	taxpayer	taxpayer	NOUN
taxlaw-6840	624	44	’s	’s	PART
taxlaw-6840	624	45	marginal	marginal	ADJ
taxlaw-6840	624	46	tax	tax	NOUN
taxlaw-6840	624	47	rate	rate	NOUN
taxlaw-6840	624	48	.	.	PUNCT
taxlaw-6840	625	1	2020	2020	NUM
taxlaw-6840	625	2	]	]	PUNCT
taxlaw-6840	626	1	fixing	fix	VERB
taxlaw-6840	626	2	five	five	NUM
taxlaw-6840	626	3	flaws	flaw	NOUN
taxlaw-6840	626	4	of	of	ADP
taxlaw-6840	626	5	the	the	DET
taxlaw-6840	626	6	tax	tax	NOUN
taxlaw-6840	626	7	cuts	cut	NOUN
taxlaw-6840	626	8	and	and	CCONJ
taxlaw-6840	626	9	jobs	job	NOUN
taxlaw-6840	626	10	act	act	VERB
taxlaw-6840	626	11	65	65	NUM
taxlaw-6840	626	12	finally	finally	ADV
taxlaw-6840	626	13	,	,	PUNCT
taxlaw-6840	626	14	it	it	PRON
taxlaw-6840	626	15	is	be	AUX
taxlaw-6840	626	16	important	important	ADJ
taxlaw-6840	626	17	to	to	PART
taxlaw-6840	626	18	note	note	VERB
taxlaw-6840	626	19	that	that	DET
taxlaw-6840	626	20	table	table	NOUN
taxlaw-6840	626	21	4	4	NUM
taxlaw-6840	626	22	is	be	AUX
taxlaw-6840	626	23	merely	merely	ADV
taxlaw-6840	626	24	suggestive	suggestive	ADJ
taxlaw-6840	626	25	of	of	ADP
taxlaw-6840	626	26	possible	possible	ADJ
taxlaw-6840	626	27	revenue	revenue	NOUN
taxlaw-6840	626	28	effects	effect	NOUN
taxlaw-6840	626	29	.	.	PUNCT
taxlaw-6840	627	1	there	there	PRON
taxlaw-6840	627	2	are	be	VERB
taxlaw-6840	627	3	surely	surely	ADV
taxlaw-6840	627	4	interactions	interaction	NOUN
taxlaw-6840	627	5	between	between	ADP
taxlaw-6840	627	6	the	the	DET
taxlaw-6840	627	7	provisions	provision	NOUN
taxlaw-6840	627	8	above	above	ADP
taxlaw-6840	627	9	that	that	PRON
taxlaw-6840	627	10	would	would	AUX
taxlaw-6840	627	11	affect	affect	VERB
taxlaw-6840	627	12	the	the	DET
taxlaw-6840	627	13	numbers	number	NOUN
taxlaw-6840	627	14	of	of	ADP
taxlaw-6840	627	15	table	table	NOUN
taxlaw-6840	627	16	4	4	NUM
taxlaw-6840	627	17	,	,	PUNCT
taxlaw-6840	627	18	if	if	SCONJ
taxlaw-6840	627	19	estimated	estimate	VERB
taxlaw-6840	627	20	by	by	ADP
taxlaw-6840	627	21	jct	jct	PROPN
taxlaw-6840	627	22	experts	expert	NOUN
taxlaw-6840	627	23	.	.	PUNCT
taxlaw-6840	628	1	thus	thus	ADV
taxlaw-6840	628	2	,	,	PUNCT
taxlaw-6840	628	3	this	this	DET
taxlaw-6840	628	4	table	table	NOUN
taxlaw-6840	628	5	should	should	AUX
taxlaw-6840	628	6	be	be	AUX
taxlaw-6840	628	7	viewed	view	VERB
taxlaw-6840	628	8	as	as	ADP
taxlaw-6840	628	9	an	an	DET
taxlaw-6840	628	10	indication	indication	NOUN
taxlaw-6840	628	11	of	of	ADP
taxlaw-6840	628	12	approximate	approximate	ADJ
taxlaw-6840	628	13	magnitudes	magnitude	NOUN
taxlaw-6840	628	14	and	and	CCONJ
taxlaw-6840	628	15	not	not	PART
taxlaw-6840	628	16	as	as	ADP
taxlaw-6840	628	17	the	the	DET
taxlaw-6840	628	18	final	final	ADJ
taxlaw-6840	628	19	word	word	NOUN
taxlaw-6840	628	20	on	on	ADP
taxlaw-6840	628	21	how	how	SCONJ
taxlaw-6840	628	22	this	this	DET
taxlaw-6840	628	23	combination	combination	NOUN
taxlaw-6840	628	24	of	of	ADP
taxlaw-6840	628	25	law	law	NOUN
taxlaw-6840	628	26	changes	change	NOUN
taxlaw-6840	628	27	would	would	AUX
taxlaw-6840	628	28	affect	affect	VERB
taxlaw-6840	628	29	revenues	revenue	NOUN
taxlaw-6840	628	30	.	.	PUNCT
taxlaw-6840	629	1	even	even	ADV
taxlaw-6840	629	2	the	the	DET
taxlaw-6840	629	3	jct	jct	NOUN
taxlaw-6840	629	4	is	be	AUX
taxlaw-6840	629	5	uncertain	uncertain	ADJ
taxlaw-6840	629	6	about	about	ADP
taxlaw-6840	629	7	exact	exact	ADJ
taxlaw-6840	629	8	magnitudes	magnitude	NOUN
taxlaw-6840	629	9	!	!	PUNCT
taxlaw-6840	630	1	viii	viii	NOUN
taxlaw-6840	630	2	.	.	PUNCT
taxlaw-6840	631	1	building	build	VERB
taxlaw-6840	631	2	a	a	DET
taxlaw-6840	631	3	better	well	ADJ
taxlaw-6840	631	4	tax	tax	NOUN
taxlaw-6840	631	5	reform	reform	NOUN
taxlaw-6840	631	6	the	the	DET
taxlaw-6840	631	7	prior	prior	ADJ
taxlaw-6840	631	8	section	section	NOUN
taxlaw-6840	631	9	demonstrated	demonstrate	VERB
taxlaw-6840	631	10	that	that	SCONJ
taxlaw-6840	631	11	the	the	DET
taxlaw-6840	631	12	essential	essential	ADJ
taxlaw-6840	631	13	flaws	flaw	NOUN
taxlaw-6840	631	14	of	of	ADP
taxlaw-6840	631	15	the	the	DET
taxlaw-6840	631	16	tcja	tcja	NOUN
taxlaw-6840	631	17	are	be	AUX
taxlaw-6840	631	18	relatively	relatively	ADV
taxlaw-6840	631	19	easy	easy	ADJ
taxlaw-6840	631	20	to	to	PART
taxlaw-6840	631	21	fix	fix	VERB
taxlaw-6840	631	22	,	,	PUNCT
taxlaw-6840	631	23	and	and	CCONJ
taxlaw-6840	631	24	one	one	PRON
taxlaw-6840	631	25	can	can	AUX
taxlaw-6840	631	26	do	do	VERB
taxlaw-6840	631	27	better	well	ADV
taxlaw-6840	631	28	than	than	ADP
taxlaw-6840	631	29	simply	simply	ADV
taxlaw-6840	631	30	repealing	repeal	VERB
taxlaw-6840	631	31	the	the	DET
taxlaw-6840	631	32	entire	entire	ADJ
taxlaw-6840	631	33	bill	bill	NOUN
taxlaw-6840	631	34	.	.	PUNCT
taxlaw-6840	632	1	indeed	indeed	ADV
taxlaw-6840	632	2	,	,	PUNCT
taxlaw-6840	632	3	one	one	PRON
taxlaw-6840	632	4	can	can	AUX
taxlaw-6840	632	5	eliminate	eliminate	VERB
taxlaw-6840	632	6	the	the	DET
taxlaw-6840	632	7	additional	additional	ADJ
taxlaw-6840	632	8	deficits	deficit	NOUN
taxlaw-6840	632	9	of	of	ADP
taxlaw-6840	632	10	the	the	DET
taxlaw-6840	632	11	tcja	tcja	NOUN
taxlaw-6840	632	12	while	while	SCONJ
taxlaw-6840	632	13	making	make	VERB
taxlaw-6840	632	14	the	the	DET
taxlaw-6840	632	15	tax	tax	NOUN
taxlaw-6840	632	16	code	code	NOUN
taxlaw-6840	632	17	more	more	ADV
taxlaw-6840	632	18	progressive	progressive	ADJ
taxlaw-6840	632	19	than	than	SCONJ
taxlaw-6840	632	20	it	it	PRON
taxlaw-6840	632	21	was	be	AUX
taxlaw-6840	632	22	beforehand	beforehand	ADJ
taxlaw-6840	632	23	.	.	PUNCT
taxlaw-6840	633	1	it	it	PRON
taxlaw-6840	633	2	is	be	AUX
taxlaw-6840	633	3	also	also	ADV
taxlaw-6840	633	4	possible	possible	ADJ
taxlaw-6840	633	5	to	to	PART
taxlaw-6840	633	6	combat	combat	NOUN
taxlaw-6840	633	7	profit	profit	NOUN
taxlaw-6840	633	8	shifting	shift	VERB
taxlaw-6840	633	9	and	and	CCONJ
taxlaw-6840	633	10	eliminate	eliminate	VERB
taxlaw-6840	633	11	the	the	DET
taxlaw-6840	633	12	misguided	misguided	ADJ
taxlaw-6840	633	13	offshoring	offshoring	NOUN
taxlaw-6840	633	14	incentives	incentive	NOUN
taxlaw-6840	633	15	of	of	ADP
taxlaw-6840	633	16	the	the	DET
taxlaw-6840	633	17	tcja	tcja	NOUN
taxlaw-6840	633	18	.	.	PUNCT
taxlaw-6840	634	1	this	this	DET
taxlaw-6840	634	2	section	section	NOUN
taxlaw-6840	634	3	moves	move	VERB
taxlaw-6840	634	4	forward	forward	ADV
taxlaw-6840	634	5	from	from	ADP
taxlaw-6840	634	6	that	that	DET
taxlaw-6840	634	7	starting	starting	NOUN
taxlaw-6840	634	8	point	point	NOUN
taxlaw-6840	634	9	,	,	PUNCT
taxlaw-6840	634	10	laying	lay	VERB
taxlaw-6840	634	11	out	out	ADP
taxlaw-6840	634	12	a	a	DET
taxlaw-6840	634	13	rough	rough	ADJ
taxlaw-6840	634	14	sketch	sketch	NOUN
taxlaw-6840	634	15	of	of	ADP
taxlaw-6840	634	16	a	a	DET
taxlaw-6840	634	17	larger	large	ADJ
taxlaw-6840	634	18	scale	scale	NOUN
taxlaw-6840	634	19	tax	tax	NOUN
taxlaw-6840	634	20	reform	reform	NOUN
taxlaw-6840	634	21	that	that	PRON
taxlaw-6840	634	22	would	would	AUX
taxlaw-6840	634	23	make	make	VERB
taxlaw-6840	634	24	our	our	PRON
taxlaw-6840	634	25	tax	tax	NOUN
taxlaw-6840	634	26	system	system	NOUN
taxlaw-6840	634	27	more	more	ADV
taxlaw-6840	634	28	compatible	compatible	ADJ
taxlaw-6840	634	29	with	with	ADP
taxlaw-6840	634	30	the	the	DET
taxlaw-6840	634	31	challenges	challenge	NOUN
taxlaw-6840	634	32	of	of	ADP
taxlaw-6840	634	33	today	today	NOUN
taxlaw-6840	634	34	’s	’s	PART
taxlaw-6840	634	35	global	global	ADJ
taxlaw-6840	634	36	,	,	PUNCT
taxlaw-6840	634	37	technologically	technologically	ADV
taxlaw-6840	634	38	sophisticated	sophisticated	ADJ
taxlaw-6840	634	39	economy	economy	NOUN
taxlaw-6840	634	40	.	.	PUNCT
taxlaw-6840	635	1	in	in	ADP
taxlaw-6840	635	2	particular	particular	ADJ
taxlaw-6840	635	3	,	,	PUNCT
taxlaw-6840	635	4	there	there	PRON
taxlaw-6840	635	5	are	be	VERB
taxlaw-6840	635	6	three	three	NUM
taxlaw-6840	635	7	daunting	daunt	VERB
taxlaw-6840	635	8	policy	policy	NOUN
taxlaw-6840	635	9	problems	problem	NOUN
taxlaw-6840	635	10	can	can	AUX
taxlaw-6840	635	11	all	all	PRON
taxlaw-6840	635	12	be	be	AUX
taxlaw-6840	635	13	addressed	address	VERB
taxlaw-6840	635	14	together	together	ADV
taxlaw-6840	635	15	through	through	ADP
taxlaw-6840	635	16	a	a	DET
taxlaw-6840	635	17	comprehensive	comprehensive	ADJ
taxlaw-6840	635	18	tax	tax	NOUN
taxlaw-6840	635	19	reform	reform	NOUN
taxlaw-6840	635	20	.	.	PUNCT
taxlaw-6840	636	1	first	first	ADV
taxlaw-6840	636	2	,	,	PUNCT
taxlaw-6840	636	3	as	as	SCONJ
taxlaw-6840	636	4	discussed	discuss	VERB
taxlaw-6840	636	5	in	in	ADP
taxlaw-6840	636	6	section	section	NOUN
taxlaw-6840	636	7	iii	iii	PROPN
taxlaw-6840	636	8	,	,	PUNCT
taxlaw-6840	636	9	we	we	PRON
taxlaw-6840	636	10	’ve	’ve	AUX
taxlaw-6840	636	11	experienced	experience	VERB
taxlaw-6840	636	12	over	over	ADP
taxlaw-6840	636	13	35	35	NUM
taxlaw-6840	636	14	years	year	NOUN
taxlaw-6840	636	15	of	of	ADP
taxlaw-6840	636	16	increasing	increase	VERB
taxlaw-6840	636	17	income	income	NOUN
taxlaw-6840	636	18	inequality	inequality	NOUN
taxlaw-6840	636	19	and	and	CCONJ
taxlaw-6840	636	20	relatively	relatively	ADV
taxlaw-6840	636	21	stagnant	stagnant	ADJ
taxlaw-6840	636	22	wage	wage	NOUN
taxlaw-6840	636	23	growth.97	growth.97	NOUN
taxlaw-6840	636	24	while	while	SCONJ
taxlaw-6840	636	25	the	the	DET
taxlaw-6840	636	26	economy	economy	NOUN
taxlaw-6840	636	27	as	as	ADP
taxlaw-6840	636	28	a	a	DET
taxlaw-6840	636	29	whole	whole	NOUN
taxlaw-6840	636	30	has	have	AUX
taxlaw-6840	636	31	performed	perform	VERB
taxlaw-6840	636	32	admirably	admirably	ADV
taxlaw-6840	636	33	,	,	PUNCT
taxlaw-6840	636	34	with	with	ADP
taxlaw-6840	636	35	strong	strong	ADJ
taxlaw-6840	636	36	growth	growth	NOUN
taxlaw-6840	636	37	in	in	ADP
taxlaw-6840	636	38	gdp	gdp	NOUN
taxlaw-6840	636	39	per	per	ADP
taxlaw-6840	636	40	-	-	PUNCT
taxlaw-6840	636	41	capita	capita	NOUN
taxlaw-6840	636	42	,	,	PUNCT
taxlaw-6840	636	43	typical	typical	ADJ
taxlaw-6840	636	44	households	household	NOUN
taxlaw-6840	636	45	have	have	AUX
taxlaw-6840	636	46	seen	see	VERB
taxlaw-6840	636	47	less	less	ADJ
taxlaw-6840	636	48	economic	economic	ADJ
taxlaw-6840	636	49	progress	progress	NOUN
taxlaw-6840	636	50	.	.	PUNCT
taxlaw-6840	637	1	several	several	ADJ
taxlaw-6840	637	2	key	key	ADJ
taxlaw-6840	637	3	forces	force	NOUN
taxlaw-6840	637	4	are	be	AUX
taxlaw-6840	637	5	jointly	jointly	ADV
taxlaw-6840	637	6	responsible	responsible	ADJ
taxlaw-6840	637	7	for	for	ADP
taxlaw-6840	637	8	the	the	DET
taxlaw-6840	637	9	subdued	subdue	VERB
taxlaw-6840	637	10	wage	wage	NOUN
taxlaw-6840	637	11	growth	growth	NOUN
taxlaw-6840	637	12	of	of	ADP
taxlaw-6840	637	13	those	those	PRON
taxlaw-6840	637	14	in	in	ADP
taxlaw-6840	637	15	the	the	DET
taxlaw-6840	637	16	bottom	bottom	NOUN
taxlaw-6840	637	17	2/3	2/3	NUM
taxlaw-6840	637	18	of	of	ADP
taxlaw-6840	637	19	the	the	DET
taxlaw-6840	637	20	population	population	NOUN
taxlaw-6840	637	21	:	:	PUNCT
taxlaw-6840	637	22	technological	technological	ADJ
taxlaw-6840	637	23	change	change	NOUN
taxlaw-6840	637	24	that	that	PRON
taxlaw-6840	637	25	rewards	reward	VERB
taxlaw-6840	637	26	those	those	PRON
taxlaw-6840	637	27	with	with	ADP
taxlaw-6840	637	28	high	high	ADJ
taxlaw-6840	637	29	educational	educational	ADJ
taxlaw-6840	637	30	attainment	attainment	NOUN
taxlaw-6840	637	31	while	while	SCONJ
taxlaw-6840	637	32	harming	harm	VERB
taxlaw-6840	637	33	those	those	PRON
taxlaw-6840	637	34	with	with	ADP
taxlaw-6840	637	35	less	less	ADJ
taxlaw-6840	637	36	education	education	NOUN
taxlaw-6840	637	37	,	,	PUNCT
taxlaw-6840	637	38	increased	increase	VERB
taxlaw-6840	637	39	market	market	NOUN
taxlaw-6840	637	40	power	power	NOUN
taxlaw-6840	637	41	of	of	ADP
taxlaw-6840	637	42	companies	company	NOUN
taxlaw-6840	637	43	relative	relative	ADJ
taxlaw-6840	637	44	to	to	ADP
taxlaw-6840	637	45	workers	worker	NOUN
taxlaw-6840	637	46	,	,	PUNCT
taxlaw-6840	637	47	increased	increase	VERB
taxlaw-6840	637	48	international	international	ADJ
taxlaw-6840	637	49	competition	competition	NOUN
taxlaw-6840	637	50	,	,	PUNCT
taxlaw-6840	637	51	changes	change	NOUN
taxlaw-6840	637	52	in	in	ADP
taxlaw-6840	637	53	social	social	ADJ
taxlaw-6840	637	54	norms	norm	NOUN
taxlaw-6840	637	55	,	,	PUNCT
taxlaw-6840	637	56	and	and	CCONJ
taxlaw-6840	637	57	important	important	ADJ
taxlaw-6840	637	58	changes	change	NOUN
taxlaw-6840	637	59	in	in	ADP
taxlaw-6840	637	60	economic	economic	ADJ
taxlaw-6840	637	61	policy	policy	NOUN
taxlaw-6840	637	62	.	.	PUNCT
taxlaw-6840	638	1	second	second	ADJ
taxlaw-6840	638	2	,	,	PUNCT
taxlaw-6840	638	3	our	our	PRON
taxlaw-6840	638	4	tax	tax	NOUN
taxlaw-6840	638	5	system	system	NOUN
taxlaw-6840	638	6	is	be	AUX
taxlaw-6840	638	7	not	not	PART
taxlaw-6840	638	8	suited	suit	VERB
taxlaw-6840	638	9	to	to	ADP
taxlaw-6840	638	10	either	either	CCONJ
taxlaw-6840	638	11	the	the	DET
taxlaw-6840	638	12	global	global	ADJ
taxlaw-6840	638	13	nature	nature	NOUN
taxlaw-6840	638	14	of	of	ADP
taxlaw-6840	638	15	modern	modern	ADJ
taxlaw-6840	638	16	business	business	NOUN
taxlaw-6840	638	17	activity	activity	NOUN
taxlaw-6840	638	18	nor	nor	CCONJ
taxlaw-6840	638	19	the	the	DET
taxlaw-6840	638	20	rising	rise	VERB
taxlaw-6840	638	21	share	share	NOUN
taxlaw-6840	638	22	of	of	ADP
taxlaw-6840	638	23	capital	capital	NOUN
taxlaw-6840	638	24	in	in	ADP
taxlaw-6840	638	25	national	national	ADJ
taxlaw-6840	638	26	income	income	NOUN
taxlaw-6840	638	27	.	.	PUNCT
taxlaw-6840	639	1	for	for	ADP
taxlaw-6840	639	2	example	example	NOUN
taxlaw-6840	639	3	,	,	PUNCT
taxlaw-6840	639	4	70	70	NUM
taxlaw-6840	639	5	%	%	NOUN
taxlaw-6840	639	6	of	of	ADP
taxlaw-6840	639	7	u.s	u.s	PROPN
taxlaw-6840	639	8	.	.	PROPN
taxlaw-6840	639	9	equity	equity	NOUN
taxlaw-6840	639	10	income	income	NOUN
taxlaw-6840	639	11	goes	go	VERB
taxlaw-6840	639	12	untaxed	untaxe	VERB
taxlaw-6840	639	13	by	by	ADP
taxlaw-6840	639	14	the	the	DET
taxlaw-6840	639	15	u.s	u.s	PROPN
taxlaw-6840	639	16	.	.	PROPN
taxlaw-6840	639	17	government	government	NOUN
taxlaw-6840	639	18	at	at	ADP
taxlaw-6840	639	19	the	the	DET
taxlaw-6840	639	20	personal	personal	ADJ
taxlaw-6840	639	21	level	level	NOUN
taxlaw-6840	639	22	,	,	PUNCT
taxlaw-6840	639	23	leaving	leave	VERB
taxlaw-6840	639	24	business	business	NOUN
taxlaw-6840	639	25	taxation	taxation	NOUN
taxlaw-6840	639	26	an	an	DET
taxlaw-6840	639	27	essential	essential	ADJ
taxlaw-6840	639	28	role	role	NOUN
taxlaw-6840	639	29	in	in	ADP
taxlaw-6840	639	30	capital	capital	NOUN
taxlaw-6840	639	31	taxation	taxation	NOUN
taxlaw-6840	639	32	.	.	PUNCT
taxlaw-6840	640	1	yet	yet	CCONJ
taxlaw-6840	640	2	corporate	corporate	ADJ
taxlaw-6840	640	3	taxation	taxation	NOUN
taxlaw-6840	640	4	is	be	AUX
taxlaw-6840	640	5	leaky	leaky	ADJ
taxlaw-6840	640	6	;	;	PUNCT
taxlaw-6840	640	7	loopholes	loophole	NOUN
taxlaw-6840	640	8	allow	allow	VERB
taxlaw-6840	640	9	many	many	ADJ
taxlaw-6840	640	10	profits	profit	NOUN
taxlaw-6840	640	11	of	of	ADP
taxlaw-6840	640	12	multinational	multinational	ADJ
taxlaw-6840	640	13	companies	company	NOUN
taxlaw-6840	640	14	to	to	PART
taxlaw-6840	640	15	escape	escape	VERB
taxlaw-6840	640	16	taxation.98	taxation.98	ADJ
taxlaw-6840	640	17	discrepancies	discrepancy	NOUN
taxlaw-6840	640	18	between	between	ADP
taxlaw-6840	640	19	the	the	DET
taxlaw-6840	640	20	tax	tax	NOUN
taxlaw-6840	640	21	treatment	treatment	NOUN
taxlaw-6840	640	22	of	of	ADP
taxlaw-6840	640	23	corporate	corporate	ADJ
taxlaw-6840	640	24	and	and	CCONJ
taxlaw-6840	640	25	passthrough	passthrough	NOUN
taxlaw-6840	640	26	business	business	NOUN
taxlaw-6840	640	27	activity	activity	NOUN
taxlaw-6840	640	28	also	also	ADV
taxlaw-6840	640	29	distort	distort	VERB
taxlaw-6840	640	30	the	the	DET
taxlaw-6840	640	31	choice	choice	NOUN
taxlaw-6840	640	32	of	of	ADP
taxlaw-6840	640	33	organizational	organizational	ADJ
taxlaw-6840	640	34	form	form	NOUN
taxlaw-6840	640	35	and	and	CCONJ
taxlaw-6840	640	36	further	far	ADV
taxlaw-6840	640	37	reduce	reduce	VERB
taxlaw-6840	640	38	the	the	DET
taxlaw-6840	640	39	business	business	NOUN
taxlaw-6840	640	40	tax	tax	NOUN
taxlaw-6840	640	41	base.99	base.99	PROPN
taxlaw-6840	640	42	business	business	NOUN
taxlaw-6840	640	43	taxation	taxation	NOUN
taxlaw-6840	640	44	,	,	PUNCT
taxlaw-6840	640	45	estate	estate	NOUN
taxlaw-6840	640	46	taxation	taxation	NOUN
taxlaw-6840	640	47	,	,	PUNCT
taxlaw-6840	640	48	and	and	CCONJ
taxlaw-6840	640	49	personal	personal	ADJ
taxlaw-6840	640	50	capital	capital	NOUN
taxlaw-6840	640	51	taxation	taxation	NOUN
taxlaw-6840	640	52	could	could	AUX
taxlaw-6840	640	53	all	all	PRON
taxlaw-6840	640	54	be	be	AUX
taxlaw-6840	640	55	usefully	usefully	ADV
taxlaw-6840	640	56	strengthened	strengthen	VERB
taxlaw-6840	640	57	.	.	PUNCT
taxlaw-6840	641	1	third	third	ADJ
taxlaw-6840	641	2	,	,	PUNCT
taxlaw-6840	641	3	climate	climate	NOUN
taxlaw-6840	641	4	change	change	NOUN
taxlaw-6840	641	5	is	be	AUX
taxlaw-6840	641	6	a	a	DET
taxlaw-6840	641	7	singular	singular	ADJ
taxlaw-6840	641	8	threat	threat	NOUN
taxlaw-6840	641	9	,	,	PUNCT
taxlaw-6840	641	10	posing	pose	VERB
taxlaw-6840	641	11	grave	grave	ADJ
taxlaw-6840	641	12	threats	threat	NOUN
taxlaw-6840	641	13	to	to	ADP
taxlaw-6840	641	14	the	the	DET
taxlaw-6840	641	15	livability	livability	NOUN
taxlaw-6840	641	16	of	of	ADP
taxlaw-6840	641	17	our	our	PRON
taxlaw-6840	641	18	planet	planet	NOUN
taxlaw-6840	641	19	.	.	PUNCT
taxlaw-6840	642	1	in	in	ADP
taxlaw-6840	642	2	chapter	chapter	NOUN
taxlaw-6840	642	3	ten	ten	NUM
taxlaw-6840	642	4	of	of	ADP
taxlaw-6840	642	5	my	my	PRON
taxlaw-6840	642	6	recent	recent	ADJ
taxlaw-6840	642	7	book	book	NOUN
taxlaw-6840	642	8	,	,	PUNCT
taxlaw-6840	642	9	i	i	PRON
taxlaw-6840	642	10	lay	lie	VERB
taxlaw-6840	642	11	out	out	ADP
taxlaw-6840	642	12	the	the	DET
taxlaw-6840	642	13	broad	broad	ADJ
taxlaw-6840	642	14	contours	contours	NOUN
taxlaw-6840	642	15	of	of	ADP
taxlaw-6840	642	16	a	a	DET
taxlaw-6840	642	17	“	"	PUNCT
taxlaw-6840	642	18	grand	grand	ADJ
taxlaw-6840	642	19	bargain	bargain	NOUN
taxlaw-6840	642	20	”	"	PUNCT
taxlaw-6840	642	21	tax	tax	NOUN
taxlaw-6840	642	22	reform	reform	NOUN
taxlaw-6840	642	23	that	that	PRON
taxlaw-6840	642	24	would	would	AUX
taxlaw-6840	642	25	simultaneously	simultaneously	ADV
taxlaw-6840	642	26	respond	respond	VERB
taxlaw-6840	642	27	to	to	ADP
taxlaw-6840	642	28	all	all	DET
taxlaw-6840	642	29	three	three	NUM
taxlaw-6840	642	30	challenges	challenge	NOUN
taxlaw-6840	642	31	,	,	PUNCT
taxlaw-6840	642	32	and	and	CCONJ
taxlaw-6840	642	33	i	i	PRON
taxlaw-6840	642	34	build	build	VERB
taxlaw-6840	642	35	on	on	ADP
taxlaw-6840	642	36	section	section	NOUN
taxlaw-6840	642	37	vii	vii	PROPN
taxlaw-6840	642	38	to	to	PART
taxlaw-6840	642	39	suggest	suggest	VERB
taxlaw-6840	642	40	a	a	DET
taxlaw-6840	642	41	similarly	similarly	ADV
taxlaw-6840	642	42	comprehensive	comprehensive	ADJ
taxlaw-6840	642	43	reform	reform	NOUN
taxlaw-6840	642	44	here.100	here.100	PROPN
taxlaw-6840	642	45	a	a	DET
taxlaw-6840	642	46	grand	grand	ADJ
taxlaw-6840	642	47	bargain	bargain	NOUN
taxlaw-6840	642	48	brings	bring	VERB
taxlaw-6840	642	49	disparate	disparate	ADJ
taxlaw-6840	642	50	constituencies	constituency	NOUN
taxlaw-6840	642	51	together	together	ADV
taxlaw-6840	642	52	.	.	PUNCT
taxlaw-6840	643	1	in	in	ADP
taxlaw-6840	643	2	this	this	DET
taxlaw-6840	643	3	plan	plan	NOUN
taxlaw-6840	643	4	,	,	PUNCT
taxlaw-6840	643	5	those	those	PRON
taxlaw-6840	643	6	on	on	ADP
taxlaw-6840	643	7	the	the	DET
taxlaw-6840	643	8	left	left	NOUN
taxlaw-6840	643	9	may	may	AUX
taxlaw-6840	643	10	appreciate	appreciate	VERB
taxlaw-6840	643	11	the	the	DET
taxlaw-6840	643	12	response	response	NOUN
taxlaw-6840	643	13	to	to	ADP
taxlaw-6840	643	14	climate	climate	NOUN
taxlaw-6840	643	15	change	change	NOUN
taxlaw-6840	643	16	as	as	ADV
taxlaw-6840	643	17	well	well	ADV
taxlaw-6840	643	18	as	as	ADP
taxlaw-6840	643	19	97	97	NUM
taxlaw-6840	643	20	see	see	NOUN
taxlaw-6840	643	21	clausing	clausing	NOUN
taxlaw-6840	643	22	,	,	PUNCT
taxlaw-6840	643	23	supra	supra	PROPN
taxlaw-6840	643	24	note	note	NOUN
taxlaw-6840	643	25	25	25	NUM
taxlaw-6840	643	26	(	(	PUNCT
taxlaw-6840	643	27	discussing	discuss	VERB
taxlaw-6840	643	28	these	these	DET
taxlaw-6840	643	29	challenges	challenge	NOUN
taxlaw-6840	643	30	alongside	alongside	ADP
taxlaw-6840	643	31	a	a	DET
taxlaw-6840	643	32	thorough	thorough	ADJ
taxlaw-6840	643	33	discussion	discussion	NOUN
taxlaw-6840	643	34	of	of	ADP
taxlaw-6840	643	35	the	the	DET
taxlaw-6840	643	36	casual	casual	ADJ
taxlaw-6840	643	37	factors	factor	NOUN
taxlaw-6840	643	38	that	that	PRON
taxlaw-6840	643	39	have	have	AUX
taxlaw-6840	643	40	contributed	contribute	VERB
taxlaw-6840	643	41	to	to	ADP
taxlaw-6840	643	42	these	these	DET
taxlaw-6840	643	43	troubling	troubling	ADJ
taxlaw-6840	643	44	labor	labor	NOUN
taxlaw-6840	643	45	market	market	NOUN
taxlaw-6840	643	46	trends	trend	NOUN
taxlaw-6840	643	47	)	)	PUNCT
taxlaw-6840	643	48	.	.	PUNCT
taxlaw-6840	644	1	98	98	NUM
taxlaw-6840	644	2	see	see	VERB
taxlaw-6840	644	3	leonard	leonard	PROPN
taxlaw-6840	644	4	e.	e.	PROPN
taxlaw-6840	644	5	burman	burman	PROPN
taxlaw-6840	644	6	et	et	PROPN
taxlaw-6840	644	7	al	al	PROPN
taxlaw-6840	644	8	.	.	PROPN
taxlaw-6840	644	9	,	,	PUNCT
taxlaw-6840	644	10	supra	supra	PROPN
taxlaw-6840	644	11	note	note	VERB
taxlaw-6840	644	12	59	59	NUM
taxlaw-6840	644	13	(	(	PUNCT
taxlaw-6840	644	14	regarding	regard	VERB
taxlaw-6840	644	15	the	the	DET
taxlaw-6840	644	16	low	low	ADJ
taxlaw-6840	644	17	share	share	NOUN
taxlaw-6840	644	18	of	of	ADP
taxlaw-6840	644	19	u.s	u.s	PROPN
taxlaw-6840	644	20	.	.	PROPN
taxlaw-6840	644	21	equity	equity	NOUN
taxlaw-6840	644	22	income	income	NOUN
taxlaw-6840	644	23	that	that	PRON
taxlaw-6840	644	24	is	be	AUX
taxlaw-6840	644	25	taxed	tax	VERB
taxlaw-6840	644	26	by	by	ADP
taxlaw-6840	644	27	the	the	DET
taxlaw-6840	644	28	u.s	u.s	PROPN
taxlaw-6840	644	29	.	.	PROPN
taxlaw-6840	644	30	government	government	NOUN
taxlaw-6840	644	31	)	)	PUNCT
taxlaw-6840	644	32	.	.	PUNCT
taxlaw-6840	645	1	see	see	VERB
taxlaw-6840	645	2	clausing	clausing	NOUN
taxlaw-6840	645	3	,	,	PUNCT
taxlaw-6840	645	4	supra	supra	PROPN
taxlaw-6840	645	5	note	note	NOUN
taxlaw-6840	645	6	68	68	NUM
taxlaw-6840	645	7	(	(	PUNCT
taxlaw-6840	645	8	regarding	regard	VERB
taxlaw-6840	645	9	the	the	DET
taxlaw-6840	645	10	profit	profit	NOUN
taxlaw-6840	645	11	shifting	shifting	NOUN
taxlaw-6840	645	12	of	of	ADP
taxlaw-6840	645	13	multinational	multinational	ADJ
taxlaw-6840	645	14	companies	company	NOUN
taxlaw-6840	645	15	)	)	PUNCT
taxlaw-6840	645	16	.	.	PUNCT
taxlaw-6840	646	1	99	99	NUM
taxlaw-6840	646	2	see	see	VERB
taxlaw-6840	646	3	cooper	cooper	PROPN
taxlaw-6840	646	4	et	et	PROPN
taxlaw-6840	646	5	al	al	PROPN
taxlaw-6840	646	6	.	.	PROPN
taxlaw-6840	646	7	,	,	PUNCT
taxlaw-6840	646	8	supra	supra	PROPN
taxlaw-6840	646	9	note	note	PROPN
taxlaw-6840	646	10	67	67	NUM
taxlaw-6840	646	11	(	(	PUNCT
taxlaw-6840	646	12	regarding	regard	VERB
taxlaw-6840	646	13	the	the	DET
taxlaw-6840	646	14	loss	loss	NOUN
taxlaw-6840	646	15	of	of	ADP
taxlaw-6840	646	16	revenue	revenue	NOUN
taxlaw-6840	646	17	due	due	ADP
taxlaw-6840	646	18	to	to	ADP
taxlaw-6840	646	19	the	the	DET
taxlaw-6840	646	20	prior	prior	ADJ
taxlaw-6840	646	21	favorable	favorable	ADJ
taxlaw-6840	646	22	tax	tax	NOUN
taxlaw-6840	646	23	treatment	treatment	NOUN
taxlaw-6840	646	24	of	of	ADP
taxlaw-6840	646	25	passthrough	passthrough	PROPN
taxlaw-6840	646	26	business	business	NOUN
taxlaw-6840	646	27	income	income	NOUN
taxlaw-6840	646	28	prior	prior	ADV
taxlaw-6840	646	29	to	to	ADP
taxlaw-6840	646	30	the	the	DET
taxlaw-6840	646	31	tcja	tcja	NOUN
taxlaw-6840	646	32	.	.	PUNCT
taxlaw-6840	647	1	of	of	ADP
taxlaw-6840	647	2	course	course	NOUN
taxlaw-6840	647	3	,	,	PUNCT
taxlaw-6840	647	4	the	the	DET
taxlaw-6840	647	5	tcja	tcja	NOUN
taxlaw-6840	647	6	creates	create	VERB
taxlaw-6840	647	7	its	its	PRON
taxlaw-6840	647	8	own	own	ADJ
taxlaw-6840	647	9	inequities	inequity	NOUN
taxlaw-6840	647	10	in	in	ADP
taxlaw-6840	647	11	this	this	DET
taxlaw-6840	647	12	domain	domain	NOUN
taxlaw-6840	647	13	,	,	PUNCT
taxlaw-6840	647	14	as	as	SCONJ
taxlaw-6840	647	15	described	describe	VERB
taxlaw-6840	647	16	above	above	ADP
taxlaw-6840	647	17	)	)	PUNCT
taxlaw-6840	647	18	.	.	PUNCT
taxlaw-6840	648	1	100	100	NUM
taxlaw-6840	648	2	see	see	VERB
taxlaw-6840	648	3	clausing	clause	VERB
taxlaw-6840	648	4	supra	supra	ADJ
taxlaw-6840	648	5	note	note	NOUN
taxlaw-6840	648	6	25	25	NUM
taxlaw-6840	648	7	at	at	ADP
taxlaw-6840	648	8	chapters	chapter	NOUN
taxlaw-6840	648	9	10	10	NUM
taxlaw-6840	648	10	.	.	PUNCT
taxlaw-6840	649	1	[	[	X
taxlaw-6840	649	2	vol	vol	NOUN
taxlaw-6840	649	3	.	.	PUNCT
taxlaw-6840	649	4	11:2	11:2	NUM
taxlaw-6840	649	5	columbia	columbia	PROPN
taxlaw-6840	649	6	journal	journal	PROPN
taxlaw-6840	649	7	of	of	ADP
taxlaw-6840	649	8	tax	tax	NOUN
taxlaw-6840	649	9	law	law	NOUN
taxlaw-6840	649	10	66	66	NUM
taxlaw-6840	649	11	the	the	DET
taxlaw-6840	649	12	greater	great	ADJ
taxlaw-6840	649	13	progressivity	progressivity	NOUN
taxlaw-6840	649	14	of	of	ADP
taxlaw-6840	649	15	the	the	DET
taxlaw-6840	649	16	tax	tax	NOUN
taxlaw-6840	649	17	system	system	NOUN
taxlaw-6840	649	18	,	,	PUNCT
taxlaw-6840	649	19	while	while	SCONJ
taxlaw-6840	649	20	those	those	PRON
taxlaw-6840	649	21	on	on	ADP
taxlaw-6840	649	22	the	the	DET
taxlaw-6840	649	23	right	right	NOUN
taxlaw-6840	649	24	may	may	AUX
taxlaw-6840	649	25	appreciate	appreciate	VERB
taxlaw-6840	649	26	that	that	SCONJ
taxlaw-6840	649	27	tax	tax	NOUN
taxlaw-6840	649	28	rates	rate	NOUN
taxlaw-6840	649	29	can	can	AUX
taxlaw-6840	649	30	be	be	AUX
taxlaw-6840	649	31	lower	low	ADJ
taxlaw-6840	649	32	,	,	PUNCT
taxlaw-6840	649	33	and	and	CCONJ
taxlaw-6840	649	34	our	our	PRON
taxlaw-6840	649	35	tax	tax	NOUN
taxlaw-6840	649	36	system	system	NOUN
taxlaw-6840	649	37	more	more	ADV
taxlaw-6840	649	38	efficient	efficient	ADJ
taxlaw-6840	649	39	,	,	PUNCT
taxlaw-6840	649	40	if	if	SCONJ
taxlaw-6840	649	41	we	we	PRON
taxlaw-6840	649	42	close	close	VERB
taxlaw-6840	649	43	loopholes	loophole	NOUN
taxlaw-6840	649	44	and	and	CCONJ
taxlaw-6840	649	45	rely	rely	VERB
taxlaw-6840	649	46	on	on	ADP
taxlaw-6840	649	47	new	new	ADJ
taxlaw-6840	649	48	revenue	revenue	NOUN
taxlaw-6840	649	49	sources	source	NOUN
taxlaw-6840	649	50	.	.	PUNCT
taxlaw-6840	650	1	what	what	PRON
taxlaw-6840	650	2	are	be	AUX
taxlaw-6840	650	3	the	the	DET
taxlaw-6840	650	4	building	building	NOUN
taxlaw-6840	650	5	blocks	block	NOUN
taxlaw-6840	650	6	of	of	ADP
taxlaw-6840	650	7	a	a	DET
taxlaw-6840	650	8	better	well	ADJ
taxlaw-6840	650	9	tax	tax	NOUN
taxlaw-6840	650	10	reform	reform	NOUN
taxlaw-6840	650	11	?	?	PUNCT
taxlaw-6840	651	1	a	a	DET
taxlaw-6840	651	2	good	good	ADJ
taxlaw-6840	651	3	starting	starting	NOUN
taxlaw-6840	651	4	point	point	NOUN
taxlaw-6840	651	5	is	be	AUX
taxlaw-6840	651	6	the	the	DET
taxlaw-6840	651	7	list	list	NOUN
taxlaw-6840	651	8	of	of	ADP
taxlaw-6840	651	9	incremental	incremental	ADJ
taxlaw-6840	651	10	changes	change	NOUN
taxlaw-6840	651	11	in	in	ADP
taxlaw-6840	651	12	section	section	NOUN
taxlaw-6840	651	13	vii	vii	PROPN
taxlaw-6840	651	14	.	.	PUNCT
taxlaw-6840	652	1	the	the	DET
taxlaw-6840	652	2	corporate	corporate	ADJ
taxlaw-6840	652	3	tax	tax	NOUN
taxlaw-6840	652	4	provisions	provision	NOUN
taxlaw-6840	652	5	of	of	ADP
taxlaw-6840	652	6	section	section	NOUN
taxlaw-6840	652	7	vii	vii	PROPN
taxlaw-6840	652	8	toughen	toughen	VERB
taxlaw-6840	652	9	the	the	DET
taxlaw-6840	652	10	minimum	minimum	ADJ
taxlaw-6840	652	11	tax	tax	NOUN
taxlaw-6840	652	12	substantially	substantially	ADV
taxlaw-6840	652	13	,	,	PUNCT
taxlaw-6840	652	14	helping	help	VERB
taxlaw-6840	652	15	protect	protect	VERB
taxlaw-6840	652	16	our	our	PRON
taxlaw-6840	652	17	corporate	corporate	ADJ
taxlaw-6840	652	18	tax	tax	NOUN
taxlaw-6840	652	19	base	base	NOUN
taxlaw-6840	652	20	from	from	ADP
taxlaw-6840	652	21	the	the	DET
taxlaw-6840	652	22	serious	serious	ADJ
taxlaw-6840	652	23	erosion	erosion	NOUN
taxlaw-6840	652	24	caused	cause	VERB
taxlaw-6840	652	25	by	by	ADP
taxlaw-6840	652	26	international	international	ADJ
taxlaw-6840	652	27	profit	profit	NOUN
taxlaw-6840	652	28	shifting	shifting	NOUN
taxlaw-6840	652	29	.	.	PUNCT
taxlaw-6840	653	1	together	together	ADV
taxlaw-6840	653	2	with	with	ADP
taxlaw-6840	653	3	the	the	DET
taxlaw-6840	653	4	repeal	repeal	NOUN
taxlaw-6840	653	5	of	of	ADP
taxlaw-6840	653	6	the	the	DET
taxlaw-6840	653	7	pass	pass	VERB
taxlaw-6840	653	8	-	-	PUNCT
taxlaw-6840	653	9	through	through	ADP
taxlaw-6840	653	10	deduction	deduction	NOUN
taxlaw-6840	653	11	,	,	PUNCT
taxlaw-6840	653	12	these	these	DET
taxlaw-6840	653	13	provisions	provision	NOUN
taxlaw-6840	653	14	do	do	VERB
taxlaw-6840	653	15	a	a	DET
taxlaw-6840	653	16	better	well	ADJ
taxlaw-6840	653	17	job	job	NOUN
taxlaw-6840	653	18	of	of	ADP
taxlaw-6840	653	19	taxing	tax	VERB
taxlaw-6840	653	20	capital	capital	NOUN
taxlaw-6840	653	21	income	income	NOUN
taxlaw-6840	653	22	in	in	ADP
taxlaw-6840	653	23	a	a	DET
taxlaw-6840	653	24	global	global	ADJ
taxlaw-6840	653	25	economy	economy	NOUN
taxlaw-6840	653	26	.	.	PUNCT
taxlaw-6840	654	1	but	but	CCONJ
taxlaw-6840	654	2	,	,	PUNCT
taxlaw-6840	654	3	it	it	PRON
taxlaw-6840	654	4	is	be	AUX
taxlaw-6840	654	5	useful	useful	ADJ
taxlaw-6840	654	6	to	to	PART
taxlaw-6840	654	7	go	go	VERB
taxlaw-6840	654	8	further	far	ADV
taxlaw-6840	654	9	.	.	PUNCT
taxlaw-6840	655	1	the	the	DET
taxlaw-6840	655	2	plan	plan	NOUN
taxlaw-6840	655	3	in	in	ADP
taxlaw-6840	655	4	table	table	NOUN
taxlaw-6840	655	5	5	5	NUM
taxlaw-6840	655	6	also	also	ADV
taxlaw-6840	655	7	addresses	address	VERB
taxlaw-6840	655	8	income	income	NOUN
taxlaw-6840	655	9	inequality	inequality	NOUN
taxlaw-6840	655	10	,	,	PUNCT
taxlaw-6840	655	11	wage	wage	NOUN
taxlaw-6840	655	12	stagnation	stagnation	NOUN
taxlaw-6840	655	13	,	,	PUNCT
taxlaw-6840	655	14	and	and	CCONJ
taxlaw-6840	655	15	climate	climate	NOUN
taxlaw-6840	655	16	change	change	NOUN
taxlaw-6840	655	17	.	.	PUNCT
taxlaw-6840	656	1	an	an	DET
taxlaw-6840	656	2	expansion	expansion	NOUN
taxlaw-6840	656	3	of	of	ADP
taxlaw-6840	656	4	the	the	DET
taxlaw-6840	656	5	earned	earn	VERB
taxlaw-6840	656	6	income	income	NOUN
taxlaw-6840	656	7	tax	tax	NOUN
taxlaw-6840	656	8	credit	credit	NOUN
taxlaw-6840	656	9	boosts	boost	VERB
taxlaw-6840	656	10	incomes	income	NOUN
taxlaw-6840	656	11	at	at	ADP
taxlaw-6840	656	12	the	the	DET
taxlaw-6840	656	13	bottom	bottom	NOUN
taxlaw-6840	656	14	and	and	CCONJ
taxlaw-6840	656	15	middle	middle	NOUN
taxlaw-6840	656	16	of	of	ADP
taxlaw-6840	656	17	the	the	DET
taxlaw-6840	656	18	u.s	u.s	PROPN
taxlaw-6840	656	19	.	.	PROPN
taxlaw-6840	656	20	wage	wage	NOUN
taxlaw-6840	656	21	distribution	distribution	NOUN
taxlaw-6840	656	22	.	.	PUNCT
taxlaw-6840	657	1	tackling	tackle	VERB
taxlaw-6840	657	2	loopholes	loophole	NOUN
taxlaw-6840	657	3	,	,	PUNCT
taxlaw-6840	657	4	increasing	increase	VERB
taxlaw-6840	657	5	capital	capital	NOUN
taxlaw-6840	657	6	taxation	taxation	NOUN
taxlaw-6840	657	7	,	,	PUNCT
taxlaw-6840	657	8	and	and	CCONJ
taxlaw-6840	657	9	creating	create	VERB
taxlaw-6840	657	10	a	a	DET
taxlaw-6840	657	11	stronger	strong	ADJ
taxlaw-6840	657	12	estate	estate	NOUN
taxlaw-6840	657	13	tax	tax	NOUN
taxlaw-6840	657	14	all	all	PRON
taxlaw-6840	657	15	address	address	VERB
taxlaw-6840	657	16	top	top	ADJ
taxlaw-6840	657	17	-	-	PUNCT
taxlaw-6840	657	18	end	end	NOUN
taxlaw-6840	657	19	income	income	NOUN
taxlaw-6840	657	20	inequality	inequality	NOUN
taxlaw-6840	657	21	.	.	PUNCT
taxlaw-6840	658	1	the	the	DET
taxlaw-6840	658	2	additional	additional	ADJ
taxlaw-6840	658	3	tax	tax	NOUN
taxlaw-6840	658	4	contributions	contribution	NOUN
taxlaw-6840	658	5	from	from	ADP
taxlaw-6840	658	6	those	those	PRON
taxlaw-6840	658	7	at	at	ADP
taxlaw-6840	658	8	the	the	DET
taxlaw-6840	658	9	top	top	NOUN
taxlaw-6840	658	10	of	of	ADP
taxlaw-6840	658	11	the	the	DET
taxlaw-6840	658	12	income	income	NOUN
taxlaw-6840	658	13	distribution	distribution	NOUN
taxlaw-6840	658	14	are	be	AUX
taxlaw-6840	658	15	meant	mean	VERB
taxlaw-6840	658	16	to	to	PART
taxlaw-6840	658	17	ensure	ensure	VERB
taxlaw-6840	658	18	that	that	SCONJ
taxlaw-6840	658	19	all	all	DET
taxlaw-6840	658	20	sources	source	NOUN
taxlaw-6840	658	21	of	of	ADP
taxlaw-6840	658	22	income	income	NOUN
taxlaw-6840	658	23	get	get	AUX
taxlaw-6840	658	24	taxed	tax	VERB
taxlaw-6840	658	25	at	at	ADP
taxlaw-6840	658	26	reasonable	reasonable	ADJ
taxlaw-6840	658	27	rates	rate	NOUN
taxlaw-6840	658	28	,	,	PUNCT
taxlaw-6840	658	29	reducing	reduce	VERB
taxlaw-6840	658	30	inefficient	inefficient	ADJ
taxlaw-6840	658	31	tax	tax	NOUN
taxlaw-6840	658	32	distortions	distortion	NOUN
taxlaw-6840	658	33	and	and	CCONJ
taxlaw-6840	658	34	increasing	increase	VERB
taxlaw-6840	658	35	revenue	revenue	NOUN
taxlaw-6840	658	36	.	.	PUNCT
taxlaw-6840	659	1	ideally	ideally	ADV
taxlaw-6840	659	2	,	,	PUNCT
taxlaw-6840	659	3	all	all	DET
taxlaw-6840	659	4	forms	form	NOUN
taxlaw-6840	659	5	of	of	ADP
taxlaw-6840	659	6	income	income	NOUN
taxlaw-6840	659	7	(	(	PUNCT
taxlaw-6840	659	8	received	receive	VERB
taxlaw-6840	659	9	by	by	ADP
taxlaw-6840	659	10	the	the	DET
taxlaw-6840	659	11	same	same	ADJ
taxlaw-6840	659	12	person	person	NOUN
taxlaw-6840	659	13	/	/	SYM
taxlaw-6840	659	14	entity	entity	NOUN
taxlaw-6840	659	15	)	)	PUNCT
taxlaw-6840	659	16	would	would	AUX
taxlaw-6840	659	17	be	be	AUX
taxlaw-6840	659	18	taxed	tax	VERB
taxlaw-6840	659	19	at	at	ADP
taxlaw-6840	659	20	the	the	DET
taxlaw-6840	659	21	same	same	ADJ
taxlaw-6840	659	22	rate	rate	NOUN
taxlaw-6840	659	23	,	,	PUNCT
taxlaw-6840	659	24	and	and	CCONJ
taxlaw-6840	659	25	these	these	DET
taxlaw-6840	659	26	reforms	reform	NOUN
taxlaw-6840	659	27	move	move	VERB
taxlaw-6840	659	28	the	the	DET
taxlaw-6840	659	29	tax	tax	NOUN
taxlaw-6840	659	30	system	system	NOUN
taxlaw-6840	659	31	toward	toward	ADP
taxlaw-6840	659	32	that	that	DET
taxlaw-6840	659	33	goal	goal	NOUN
taxlaw-6840	659	34	.	.	PUNCT
taxlaw-6840	660	1	finally	finally	ADV
taxlaw-6840	660	2	,	,	PUNCT
taxlaw-6840	660	3	the	the	DET
taxlaw-6840	660	4	carbon	carbon	NOUN
taxlaw-6840	660	5	tax	tax	NOUN
taxlaw-6840	660	6	provides	provide	VERB
taxlaw-6840	660	7	a	a	DET
taxlaw-6840	660	8	new	new	ADJ
taxlaw-6840	660	9	source	source	NOUN
taxlaw-6840	660	10	of	of	ADP
taxlaw-6840	660	11	revenue	revenue	NOUN
taxlaw-6840	660	12	,	,	PUNCT
taxlaw-6840	660	13	and	and	CCONJ
taxlaw-6840	660	14	it	it	PRON
taxlaw-6840	660	15	responds	respond	VERB
taxlaw-6840	660	16	to	to	ADP
taxlaw-6840	660	17	the	the	DET
taxlaw-6840	660	18	world	world	NOUN
taxlaw-6840	660	19	’s	’s	PART
taxlaw-6840	660	20	most	most	ADV
taxlaw-6840	660	21	important	important	ADJ
taxlaw-6840	660	22	market	market	NOUN
taxlaw-6840	660	23	failure	failure	NOUN
taxlaw-6840	660	24	.	.	PUNCT
taxlaw-6840	661	1	table	table	NOUN
taxlaw-6840	661	2	5	5	NUM
taxlaw-6840	661	3	:	:	PUNCT
taxlaw-6840	661	4	a	a	DET
taxlaw-6840	661	5	better	well	ADJ
taxlaw-6840	661	6	tax	tax	NOUN
taxlaw-6840	661	7	reform	reform	NOUN
taxlaw-6840	661	8	possible	possible	ADJ
taxlaw-6840	661	9	10yr	10yr	ADJ
taxlaw-6840	661	10	revenue	revenue	NOUN
taxlaw-6840	661	11	,	,	PUNCT
taxlaw-6840	661	12	in	in	ADP
taxlaw-6840	661	13	billions	billion	NOUN
taxlaw-6840	661	14	of	of	ADP
taxlaw-6840	661	15	usd	usd	NOUN
taxlaw-6840	661	16	tcja	tcja	NOUN
taxlaw-6840	661	17	changes	change	NOUN
taxlaw-6840	661	18	(	(	PUNCT
taxlaw-6840	661	19	table	table	NOUN
taxlaw-6840	661	20	4	4	NUM
taxlaw-6840	661	21	above	above	ADV
taxlaw-6840	661	22	)	)	PUNCT
taxlaw-6840	662	1	+	+	CCONJ
taxlaw-6840	662	2	1,455	1,455	NUM
taxlaw-6840	662	3	offsets	offset	NOUN
taxlaw-6840	662	4	revenue	revenue	NOUN
taxlaw-6840	662	5	loss	loss	NOUN
taxlaw-6840	662	6	due	due	ADP
taxlaw-6840	662	7	to	to	ADP
taxlaw-6840	662	8	tcja	tcja	ADJ
taxlaw-6840	662	9	new	new	ADJ
taxlaw-6840	662	10	changes	change	NOUN
taxlaw-6840	662	11	expansion	expansion	NOUN
taxlaw-6840	662	12	of	of	ADP
taxlaw-6840	662	13	earned	earn	VERB
taxlaw-6840	662	14	income	income	NOUN
taxlaw-6840	662	15	tax	tax	NOUN
taxlaw-6840	662	16	credit	credit	NOUN
taxlaw-6840	662	17	/	/	SYM
taxlaw-6840	662	18	child	child	NOUN
taxlaw-6840	662	19	tax	tax	NOUN
taxlaw-6840	662	20	credit	credit	NOUN
taxlaw-6840	662	21	2,450	2,450	NUM
taxlaw-6840	662	22	carbon	carbon	NOUN
taxlaw-6840	662	23	tax	tax	NOUN
taxlaw-6840	662	24	,	,	PUNCT
taxlaw-6840	662	25	rising	rise	VERB
taxlaw-6840	662	26	over	over	ADP
taxlaw-6840	662	27	ten	ten	NUM
taxlaw-6840	662	28	years	year	NOUN
taxlaw-6840	662	29	from	from	ADP
taxlaw-6840	662	30	$	$	SYM
taxlaw-6840	662	31	5	5	NUM
taxlaw-6840	662	32	to	to	PART
taxlaw-6840	662	33	$	$	SYM
taxlaw-6840	662	34	50	50	NUM
taxlaw-6840	662	35	per	per	ADP
taxlaw-6840	662	36	metric	metric	ADJ
taxlaw-6840	662	37	ton	ton	NOUN
taxlaw-6840	662	38	co2	co2	NOUN
taxlaw-6840	662	39	+	+	ADP
taxlaw-6840	662	40	1,100	1,100	NUM
taxlaw-6840	662	41	on	on	ADP
taxlaw-6840	662	42	net	net	ADJ
taxlaw-6840	662	43	,	,	PUNCT
taxlaw-6840	662	44	new	new	ADJ
taxlaw-6840	662	45	changes	change	NOUN
taxlaw-6840	662	46	are	be	AUX
taxlaw-6840	662	47	revenue	revenue	NOUN
taxlaw-6840	662	48	neutral	neutral	ADJ
taxlaw-6840	662	49	changes	change	NOUN
taxlaw-6840	662	50	to	to	ADP
taxlaw-6840	662	51	capital	capital	NOUN
taxlaw-6840	662	52	taxation	taxation	NOUN
taxlaw-6840	662	53	+	+	CCONJ
taxlaw-6840	662	54	700	700	NUM
taxlaw-6840	662	55	reductions	reduction	NOUN
taxlaw-6840	662	56	in	in	ADP
taxlaw-6840	662	57	loopholes	loophole	NOUN
taxlaw-6840	662	58	and	and	CCONJ
taxlaw-6840	662	59	enhanced	enhance	VERB
taxlaw-6840	662	60	i.r.s	i.r.	NOUN
taxlaw-6840	662	61	.	.	PUNCT
taxlaw-6840	663	1	enforcement	enforcement	NOUN
taxlaw-6840	663	2	+400	+400	PUNCT
taxlaw-6840	663	3	more	more	ADV
taxlaw-6840	663	4	robust	robust	ADJ
taxlaw-6840	663	5	estate	estate	NOUN
taxlaw-6840	663	6	tax	tax	NOUN
taxlaw-6840	663	7	+	+	CCONJ
taxlaw-6840	663	8	250	250	NUM
taxlaw-6840	663	9	as	as	ADP
taxlaw-6840	663	10	a	a	DET
taxlaw-6840	663	11	package	package	NOUN
taxlaw-6840	663	12	,	,	PUNCT
taxlaw-6840	663	13	the	the	DET
taxlaw-6840	663	14	changes	change	NOUN
taxlaw-6840	663	15	of	of	ADP
taxlaw-6840	663	16	the	the	DET
taxlaw-6840	663	17	prior	prior	ADJ
taxlaw-6840	663	18	section	section	NOUN
taxlaw-6840	663	19	eliminate	eliminate	VERB
taxlaw-6840	663	20	the	the	DET
taxlaw-6840	663	21	deficits	deficit	NOUN
taxlaw-6840	663	22	caused	cause	VERB
taxlaw-6840	663	23	by	by	ADP
taxlaw-6840	663	24	tcja	tcja	PROPN
taxlaw-6840	663	25	.	.	PUNCT
taxlaw-6840	664	1	the	the	DET
taxlaw-6840	664	2	reforms	reform	NOUN
taxlaw-6840	664	3	suggested	suggest	VERB
taxlaw-6840	664	4	here	here	ADV
taxlaw-6840	664	5	could	could	AUX
taxlaw-6840	664	6	be	be	AUX
taxlaw-6840	664	7	pursued	pursue	VERB
taxlaw-6840	664	8	on	on	ADP
taxlaw-6840	664	9	either	either	CCONJ
taxlaw-6840	664	10	a	a	DET
taxlaw-6840	664	11	revenue	revenue	NOUN
taxlaw-6840	664	12	-	-	PUNCT
taxlaw-6840	664	13	neutral	neutral	ADJ
taxlaw-6840	664	14	basis	basis	NOUN
taxlaw-6840	664	15	or	or	CCONJ
taxlaw-6840	664	16	on	on	ADP
taxlaw-6840	664	17	a	a	DET
taxlaw-6840	664	18	revenueincreasing	revenueincrease	VERB
taxlaw-6840	664	19	basis	basis	NOUN
taxlaw-6840	664	20	.	.	PUNCT
taxlaw-6840	665	1	keeping	keep	VERB
taxlaw-6840	665	2	revenues	revenue	NOUN
taxlaw-6840	665	3	constant	constant	ADJ
taxlaw-6840	665	4	still	still	ADV
taxlaw-6840	665	5	implies	imply	VERB
taxlaw-6840	665	6	a	a	DET
taxlaw-6840	665	7	baseline	baseline	NOUN
taxlaw-6840	665	8	of	of	ADP
taxlaw-6840	665	9	increasing	increase	VERB
taxlaw-6840	665	10	debt	debt	NOUN
taxlaw-6840	665	11	to	to	ADP
taxlaw-6840	665	12	gdp	gdp	NOUN
taxlaw-6840	665	13	ratios	ratio	NOUN
taxlaw-6840	665	14	,	,	PUNCT
taxlaw-6840	665	15	due	due	ADP
taxlaw-6840	665	16	to	to	ADP
taxlaw-6840	665	17	the	the	DET
taxlaw-6840	665	18	aging	aging	NOUN
taxlaw-6840	665	19	of	of	ADP
taxlaw-6840	665	20	the	the	DET
taxlaw-6840	665	21	baby	baby	NOUN
taxlaw-6840	665	22	boom	boom	NOUN
taxlaw-6840	665	23	generation	generation	NOUN
taxlaw-6840	665	24	and	and	CCONJ
taxlaw-6840	665	25	our	our	PRON
taxlaw-6840	665	26	prior	prior	ADJ
taxlaw-6840	665	27	commitments	commitment	NOUN
taxlaw-6840	665	28	to	to	ADP
taxlaw-6840	665	29	social	social	ADJ
taxlaw-6840	665	30	security	security	NOUN
taxlaw-6840	665	31	and	and	CCONJ
taxlaw-6840	665	32	medicare	medicare	PROPN
taxlaw-6840	665	33	.	.	PUNCT
taxlaw-6840	666	1	a	a	DET
taxlaw-6840	666	2	revenue	revenue	NOUN
taxlaw-6840	666	3	-	-	PUNCT
taxlaw-6840	666	4	positive	positive	ADJ
taxlaw-6840	666	5	reform	reform	NOUN
taxlaw-6840	666	6	would	would	AUX
taxlaw-6840	666	7	allow	allow	VERB
taxlaw-6840	666	8	the	the	DET
taxlaw-6840	666	9	funding	funding	NOUN
taxlaw-6840	666	10	of	of	ADP
taxlaw-6840	666	11	other	other	ADJ
taxlaw-6840	666	12	urgent	urgent	ADJ
taxlaw-6840	666	13	priorities	priority	NOUN
taxlaw-6840	666	14	2020	2020	NUM
taxlaw-6840	666	15	]	]	PUNCT
taxlaw-6840	666	16	fixing	fix	VERB
taxlaw-6840	666	17	five	five	NUM
taxlaw-6840	666	18	flaws	flaw	NOUN
taxlaw-6840	666	19	of	of	ADP
taxlaw-6840	666	20	the	the	DET
taxlaw-6840	666	21	tax	tax	NOUN
taxlaw-6840	666	22	cuts	cut	NOUN
taxlaw-6840	666	23	and	and	CCONJ
taxlaw-6840	666	24	jobs	job	NOUN
taxlaw-6840	666	25	act	act	VERB
taxlaw-6840	666	26	67	67	NUM
taxlaw-6840	666	27	(	(	PUNCT
taxlaw-6840	666	28	without	without	ADP
taxlaw-6840	666	29	resorting	resort	VERB
taxlaw-6840	666	30	to	to	ADP
taxlaw-6840	666	31	even	even	ADV
taxlaw-6840	666	32	more	more	ADJ
taxlaw-6840	666	33	deficits	deficit	NOUN
taxlaw-6840	666	34	)	)	PUNCT
taxlaw-6840	666	35	or	or	CCONJ
taxlaw-6840	666	36	deficit	deficit	NOUN
taxlaw-6840	666	37	and	and	CCONJ
taxlaw-6840	666	38	debt	debt	NOUN
taxlaw-6840	666	39	reduction	reduction	NOUN
taxlaw-6840	666	40	;	;	PUNCT
taxlaw-6840	666	41	either	either	CCONJ
taxlaw-6840	666	42	would	would	AUX
taxlaw-6840	666	43	leave	leave	VERB
taxlaw-6840	666	44	us	we	PRON
taxlaw-6840	666	45	in	in	ADP
taxlaw-6840	666	46	a	a	DET
taxlaw-6840	666	47	better	well	ADJ
taxlaw-6840	666	48	starting	starting	NOUN
taxlaw-6840	666	49	place	place	NOUN
taxlaw-6840	666	50	when	when	SCONJ
taxlaw-6840	666	51	the	the	DET
taxlaw-6840	666	52	next	next	ADJ
taxlaw-6840	666	53	recession	recession	NOUN
taxlaw-6840	666	54	arrives	arrive	VERB
taxlaw-6840	666	55	.	.	PUNCT
taxlaw-6840	667	1	the	the	DET
taxlaw-6840	667	2	suggestions	suggestion	NOUN
taxlaw-6840	667	3	of	of	ADP
taxlaw-6840	667	4	table	table	NOUN
taxlaw-6840	667	5	5	5	NUM
taxlaw-6840	667	6	are	be	AUX
taxlaw-6840	667	7	relatively	relatively	ADV
taxlaw-6840	667	8	modest	modest	ADJ
taxlaw-6840	667	9	,	,	PUNCT
taxlaw-6840	667	10	although	although	SCONJ
taxlaw-6840	667	11	the	the	DET
taxlaw-6840	667	12	politics	politic	NOUN
taxlaw-6840	667	13	will	will	AUX
taxlaw-6840	667	14	still	still	ADV
taxlaw-6840	667	15	be	be	AUX
taxlaw-6840	667	16	difficult	difficult	ADJ
taxlaw-6840	667	17	.	.	PUNCT
taxlaw-6840	668	1	in	in	ADP
taxlaw-6840	668	2	appendix	appendix	PROPN
taxlaw-6840	668	3	b	b	NOUN
taxlaw-6840	668	4	,	,	PUNCT
taxlaw-6840	668	5	i	i	PRON
taxlaw-6840	668	6	consider	consider	VERB
taxlaw-6840	668	7	a	a	DET
taxlaw-6840	668	8	larger	large	ADJ
taxlaw-6840	668	9	scale	scale	NOUN
taxlaw-6840	668	10	version	version	NOUN
taxlaw-6840	668	11	of	of	ADP
taxlaw-6840	668	12	the	the	DET
taxlaw-6840	668	13	same	same	ADJ
taxlaw-6840	668	14	reforms	reform	NOUN
taxlaw-6840	668	15	.	.	PUNCT
taxlaw-6840	669	1	while	while	SCONJ
taxlaw-6840	669	2	that	that	DET
taxlaw-6840	669	3	version	version	NOUN
taxlaw-6840	669	4	of	of	ADP
taxlaw-6840	669	5	these	these	DET
taxlaw-6840	669	6	reforms	reform	NOUN
taxlaw-6840	669	7	appears	appear	VERB
taxlaw-6840	669	8	less	less	ADV
taxlaw-6840	669	9	politically	politically	ADV
taxlaw-6840	669	10	feasible	feasible	ADJ
taxlaw-6840	669	11	now	now	ADV
taxlaw-6840	669	12	,	,	PUNCT
taxlaw-6840	669	13	it	it	PRON
taxlaw-6840	669	14	is	be	AUX
taxlaw-6840	669	15	a	a	DET
taxlaw-6840	669	16	useful	useful	ADJ
taxlaw-6840	669	17	comparison	comparison	NOUN
taxlaw-6840	669	18	in	in	ADP
taxlaw-6840	669	19	case	case	NOUN
taxlaw-6840	669	20	the	the	DET
taxlaw-6840	669	21	range	range	NOUN
taxlaw-6840	669	22	of	of	ADP
taxlaw-6840	669	23	possibilities	possibility	NOUN
taxlaw-6840	669	24	expands	expand	VERB
taxlaw-6840	669	25	.	.	PUNCT
taxlaw-6840	670	1	consider	consider	VERB
taxlaw-6840	670	2	each	each	PRON
taxlaw-6840	670	3	of	of	ADP
taxlaw-6840	670	4	the	the	DET
taxlaw-6840	670	5	five	five	NUM
taxlaw-6840	670	6	main	main	ADJ
taxlaw-6840	670	7	tax	tax	NOUN
taxlaw-6840	670	8	measures	measure	NOUN
taxlaw-6840	670	9	in	in	ADP
taxlaw-6840	670	10	table	table	NOUN
taxlaw-6840	670	11	5	5	NUM
taxlaw-6840	670	12	.	.	PUNCT
taxlaw-6840	671	1	first	first	ADV
taxlaw-6840	671	2	,	,	PUNCT
taxlaw-6840	671	3	the	the	DET
taxlaw-6840	671	4	earned	earn	VERB
taxlaw-6840	671	5	income	income	NOUN
taxlaw-6840	671	6	tax	tax	NOUN
taxlaw-6840	671	7	credit	credit	NOUN
taxlaw-6840	671	8	(	(	PUNCT
taxlaw-6840	671	9	eitc	eitc	NOUN
taxlaw-6840	671	10	)	)	PUNCT
taxlaw-6840	671	11	is	be	AUX
taxlaw-6840	671	12	an	an	DET
taxlaw-6840	671	13	efficient	efficient	ADJ
taxlaw-6840	671	14	and	and	CCONJ
taxlaw-6840	671	15	well	well	ADV
taxlaw-6840	671	16	-	-	PUNCT
taxlaw-6840	671	17	designed	design	VERB
taxlaw-6840	671	18	anti	anti	ADJ
taxlaw-6840	671	19	-	-	ADJ
taxlaw-6840	671	20	poverty	poverty	ADJ
taxlaw-6840	671	21	tool	tool	NOUN
taxlaw-6840	671	22	,	,	PUNCT
taxlaw-6840	671	23	justifiably	justifiably	ADV
taxlaw-6840	671	24	supported	support	VERB
taxlaw-6840	671	25	by	by	ADP
taxlaw-6840	671	26	many	many	ADJ
taxlaw-6840	671	27	thinkers	thinker	NOUN
taxlaw-6840	671	28	and	and	CCONJ
taxlaw-6840	671	29	policy	policy	NOUN
taxlaw-6840	671	30	-	-	PUNCT
taxlaw-6840	671	31	makers	maker	NOUN
taxlaw-6840	671	32	on	on	ADP
taxlaw-6840	671	33	both	both	DET
taxlaw-6840	671	34	sides	side	NOUN
taxlaw-6840	671	35	of	of	ADP
taxlaw-6840	671	36	the	the	DET
taxlaw-6840	671	37	political	political	ADJ
taxlaw-6840	671	38	spectrum	spectrum	NOUN
taxlaw-6840	671	39	.	.	PUNCT
taxlaw-6840	672	1	the	the	DET
taxlaw-6840	672	2	eitc	eitc	NOUN
taxlaw-6840	672	3	subsidizes	subsidize	VERB
taxlaw-6840	672	4	work	work	NOUN
taxlaw-6840	672	5	,	,	PUNCT
taxlaw-6840	672	6	since	since	SCONJ
taxlaw-6840	672	7	it	it	PRON
taxlaw-6840	672	8	provides	provide	VERB
taxlaw-6840	672	9	negative	negative	ADJ
taxlaw-6840	672	10	tax	tax	NOUN
taxlaw-6840	672	11	rates	rate	NOUN
taxlaw-6840	672	12	for	for	ADP
taxlaw-6840	672	13	those	those	PRON
taxlaw-6840	672	14	with	with	ADP
taxlaw-6840	672	15	low	low	ADJ
taxlaw-6840	672	16	incomes	income	NOUN
taxlaw-6840	672	17	.	.	PUNCT
taxlaw-6840	673	1	indeed	indeed	ADV
taxlaw-6840	673	2	,	,	PUNCT
taxlaw-6840	673	3	the	the	DET
taxlaw-6840	673	4	earned	earn	VERB
taxlaw-6840	673	5	income	income	NOUN
taxlaw-6840	673	6	tax	tax	NOUN
taxlaw-6840	673	7	credit	credit	NOUN
taxlaw-6840	673	8	illustrates	illustrate	VERB
taxlaw-6840	673	9	why	why	SCONJ
taxlaw-6840	673	10	the	the	DET
taxlaw-6840	673	11	tax	tax	NOUN
taxlaw-6840	673	12	system	system	NOUN
taxlaw-6840	673	13	is	be	AUX
taxlaw-6840	673	14	a	a	DET
taxlaw-6840	673	15	powerful	powerful	ADJ
taxlaw-6840	673	16	redistributive	redistributive	ADJ
taxlaw-6840	673	17	tool	tool	NOUN
taxlaw-6840	673	18	,	,	PUNCT
taxlaw-6840	673	19	capable	capable	ADJ
taxlaw-6840	673	20	of	of	ADP
taxlaw-6840	673	21	ensuring	ensure	VERB
taxlaw-6840	673	22	that	that	SCONJ
taxlaw-6840	673	23	gains	gain	NOUN
taxlaw-6840	673	24	in	in	ADP
taxlaw-6840	673	25	gdp	gdp	NOUN
taxlaw-6840	673	26	translate	translate	NOUN
taxlaw-6840	673	27	into	into	ADP
taxlaw-6840	673	28	gains	gain	NOUN
taxlaw-6840	673	29	in	in	ADP
taxlaw-6840	673	30	income	income	NOUN
taxlaw-6840	673	31	for	for	ADP
taxlaw-6840	673	32	most	most	ADJ
taxlaw-6840	673	33	members	member	NOUN
taxlaw-6840	673	34	of	of	ADP
taxlaw-6840	673	35	society	society	NOUN
taxlaw-6840	673	36	.	.	PUNCT
taxlaw-6840	674	1	to	to	PART
taxlaw-6840	674	2	increase	increase	VERB
taxlaw-6840	674	3	wages	wage	NOUN
taxlaw-6840	674	4	at	at	ADP
taxlaw-6840	674	5	the	the	DET
taxlaw-6840	674	6	bottom	bottom	NOUN
taxlaw-6840	674	7	of	of	ADP
taxlaw-6840	674	8	the	the	DET
taxlaw-6840	674	9	income	income	NOUN
taxlaw-6840	674	10	distribution	distribution	NOUN
taxlaw-6840	674	11	,	,	PUNCT
taxlaw-6840	674	12	the	the	DET
taxlaw-6840	674	13	earned	earn	VERB
taxlaw-6840	674	14	income	income	NOUN
taxlaw-6840	674	15	tax	tax	NOUN
taxlaw-6840	674	16	credit	credit	NOUN
taxlaw-6840	674	17	can	can	AUX
taxlaw-6840	674	18	be	be	AUX
taxlaw-6840	674	19	expanded	expand	VERB
taxlaw-6840	674	20	to	to	PART
taxlaw-6840	674	21	be	be	AUX
taxlaw-6840	674	22	larger	large	ADJ
taxlaw-6840	674	23	and	and	CCONJ
taxlaw-6840	674	24	more	more	ADV
taxlaw-6840	674	25	generous	generous	ADJ
taxlaw-6840	674	26	for	for	ADP
taxlaw-6840	674	27	childless	childless	ADJ
taxlaw-6840	674	28	workers	worker	NOUN
taxlaw-6840	674	29	,	,	PUNCT
taxlaw-6840	674	30	extending	extend	VERB
taxlaw-6840	674	31	benefits	benefit	NOUN
taxlaw-6840	674	32	higher	high	ADJ
taxlaw-6840	674	33	up	up	ADP
taxlaw-6840	674	34	the	the	DET
taxlaw-6840	674	35	income	income	NOUN
taxlaw-6840	674	36	ladder	ladder	NOUN
taxlaw-6840	674	37	.	.	PUNCT
taxlaw-6840	675	1	at	at	ADP
taxlaw-6840	675	2	present	present	ADJ
taxlaw-6840	675	3	,	,	PUNCT
taxlaw-6840	675	4	the	the	DET
taxlaw-6840	675	5	eitc	eitc	NOUN
taxlaw-6840	675	6	is	be	AUX
taxlaw-6840	675	7	far	far	ADV
taxlaw-6840	675	8	more	more	ADV
taxlaw-6840	675	9	generous	generous	ADJ
taxlaw-6840	675	10	for	for	ADP
taxlaw-6840	675	11	those	those	PRON
taxlaw-6840	675	12	with	with	ADP
taxlaw-6840	675	13	children	child	NOUN
taxlaw-6840	675	14	than	than	ADP
taxlaw-6840	675	15	for	for	ADP
taxlaw-6840	675	16	the	the	DET
taxlaw-6840	675	17	childless	childless	NOUN
taxlaw-6840	675	18	.	.	PUNCT
taxlaw-6840	676	1	for	for	ADP
taxlaw-6840	676	2	example	example	NOUN
taxlaw-6840	676	3	,	,	PUNCT
taxlaw-6840	676	4	figure	figure	VERB
taxlaw-6840	676	5	11	11	NUM
taxlaw-6840	676	6	shows	show	VERB
taxlaw-6840	676	7	that	that	SCONJ
taxlaw-6840	676	8	for	for	ADP
taxlaw-6840	676	9	those	those	PRON
taxlaw-6840	676	10	with	with	ADP
taxlaw-6840	676	11	two	two	NUM
taxlaw-6840	676	12	children	child	NOUN
taxlaw-6840	676	13	,	,	PUNCT
taxlaw-6840	676	14	the	the	DET
taxlaw-6840	676	15	eitc	eitc	NOUN
taxlaw-6840	676	16	can	can	AUX
taxlaw-6840	676	17	add	add	VERB
taxlaw-6840	676	18	over	over	ADP
taxlaw-6840	676	19	$	$	SYM
taxlaw-6840	676	20	5,900	5,900	NUM
taxlaw-6840	676	21	to	to	ADP
taxlaw-6840	676	22	their	their	PRON
taxlaw-6840	676	23	income	income	NOUN
taxlaw-6840	676	24	,	,	PUNCT
taxlaw-6840	676	25	whereas	whereas	SCONJ
taxlaw-6840	676	26	for	for	ADP
taxlaw-6840	676	27	childless	childless	ADJ
taxlaw-6840	676	28	workers	worker	NOUN
taxlaw-6840	676	29	the	the	DET
taxlaw-6840	676	30	maximum	maximum	ADJ
taxlaw-6840	676	31	eitc	eitc	NOUN
taxlaw-6840	676	32	is	be	AUX
taxlaw-6840	676	33	only	only	ADV
taxlaw-6840	676	34	$	$	SYM
taxlaw-6840	676	35	538	538	NUM
taxlaw-6840	676	36	.	.	PUNCT
taxlaw-6840	677	1	figure	figure	VERB
taxlaw-6840	677	2	11	11	NUM
taxlaw-6840	677	3	:	:	PUNCT
taxlaw-6840	677	4	the	the	DET
taxlaw-6840	677	5	earned	earn	VERB
taxlaw-6840	677	6	income	income	NOUN
taxlaw-6840	677	7	tax	tax	NOUN
taxlaw-6840	677	8	credit	credit	NOUN
taxlaw-6840	677	9	in	in	ADP
taxlaw-6840	677	10	2020	2020	NUM
taxlaw-6840	677	11	while	while	SCONJ
taxlaw-6840	677	12	some	some	PRON
taxlaw-6840	677	13	have	have	AUX
taxlaw-6840	677	14	argued	argue	VERB
taxlaw-6840	677	15	that	that	SCONJ
taxlaw-6840	677	16	the	the	DET
taxlaw-6840	677	17	eitc	eitc	NOUN
taxlaw-6840	677	18	is	be	AUX
taxlaw-6840	677	19	unduly	unduly	ADV
taxlaw-6840	677	20	complex	complex	ADJ
taxlaw-6840	677	21	and	and	CCONJ
taxlaw-6840	677	22	difficult	difficult	ADJ
taxlaw-6840	677	23	to	to	PART
taxlaw-6840	677	24	administer	administer	VERB
taxlaw-6840	677	25	,	,	PUNCT
taxlaw-6840	677	26	an	an	DET
taxlaw-6840	677	27	alternative	alternative	ADJ
taxlaw-6840	677	28	formulation	formulation	NOUN
taxlaw-6840	677	29	could	could	AUX
taxlaw-6840	677	30	simultaneously	simultaneously	ADV
taxlaw-6840	677	31	reduce	reduce	VERB
taxlaw-6840	677	32	administrative	administrative	ADJ
taxlaw-6840	677	33	burdens	burden	NOUN
taxlaw-6840	677	34	and	and	CCONJ
taxlaw-6840	677	35	reach	reach	VERB
taxlaw-6840	677	36	more	more	ADJ
taxlaw-6840	677	37	people	people	NOUN
taxlaw-6840	677	38	.	.	PUNCT
taxlaw-6840	678	1	in	in	ADP
taxlaw-6840	678	2	particular	particular	ADJ
taxlaw-6840	678	3	,	,	PUNCT
taxlaw-6840	678	4	the	the	DET
taxlaw-6840	678	5	eitc	eitc	NOUN
taxlaw-6840	678	6	could	could	AUX
taxlaw-6840	678	7	extend	extend	VERB
taxlaw-6840	678	8	to	to	ADP
taxlaw-6840	678	9	all	all	DET
taxlaw-6840	678	10	workers	worker	NOUN
taxlaw-6840	678	11	regardless	regardless	ADV
taxlaw-6840	678	12	of	of	ADP
taxlaw-6840	678	13	the	the	DET
taxlaw-6840	678	14	number	number	NOUN
taxlaw-6840	678	15	of	of	ADP
taxlaw-6840	678	16	children	child	NOUN
taxlaw-6840	678	17	,	,	PUNCT
taxlaw-6840	678	18	and	and	CCONJ
taxlaw-6840	678	19	the	the	DET
taxlaw-6840	678	20	child	child	NOUN
taxlaw-6840	678	21	tax	tax	NOUN
taxlaw-6840	678	22	credit	credit	NOUN
taxlaw-6840	678	23	could	could	AUX
taxlaw-6840	678	24	be	be	AUX
taxlaw-6840	678	25	expanded	expand	VERB
taxlaw-6840	678	26	in	in	ADP
taxlaw-6840	678	27	tandem	tandem	NOUN
taxlaw-6840	678	28	to	to	PART
taxlaw-6840	678	29	help	help	VERB
taxlaw-6840	678	30	those	those	PRON
taxlaw-6840	678	31	with	with	ADP
taxlaw-6840	678	32	children	child	NOUN
taxlaw-6840	678	33	.	.	PUNCT
taxlaw-6840	679	1	it	it	PRON
taxlaw-6840	679	2	would	would	AUX
taxlaw-6840	679	3	be	be	AUX
taxlaw-6840	679	4	important	important	ADJ
taxlaw-6840	679	5	to	to	PART
taxlaw-6840	679	6	make	make	VERB
taxlaw-6840	679	7	the	the	DET
taxlaw-6840	679	8	child	child	NOUN
taxlaw-6840	679	9	tax	tax	NOUN
taxlaw-6840	679	10	credit	credit	NOUN
taxlaw-6840	679	11	fully	fully	ADV
taxlaw-6840	679	12	refundable	refundable	ADJ
taxlaw-6840	679	13	so	so	SCONJ
taxlaw-6840	679	14	that	that	SCONJ
taxlaw-6840	679	15	parents	parent	NOUN
taxlaw-6840	679	16	received	receive	VERB
taxlaw-6840	679	17	the	the	DET
taxlaw-6840	679	18	credit	credit	NOUN
taxlaw-6840	679	19	even	even	ADV
taxlaw-6840	679	20	if	if	SCONJ
taxlaw-6840	679	21	their	their	PRON
taxlaw-6840	679	22	incomes	income	NOUN
taxlaw-6840	679	23	were	be	AUX
taxlaw-6840	679	24	too	too	ADV
taxlaw-6840	679	25	low	low	ADJ
taxlaw-6840	679	26	to	to	PART
taxlaw-6840	679	27	owe	owe	VERB
taxlaw-6840	679	28	tax	tax	NOUN
taxlaw-6840	679	29	that	that	DET
taxlaw-6840	679	30	year	year	NOUN
taxlaw-6840	679	31	.	.	PUNCT
taxlaw-6840	680	1	like	like	ADP
taxlaw-6840	680	2	the	the	DET
taxlaw-6840	680	3	eitc	eitc	NOUN
taxlaw-6840	680	4	,	,	PUNCT
taxlaw-6840	680	5	the	the	DET
taxlaw-6840	680	6	child	child	NOUN
taxlaw-6840	680	7	tax	tax	NOUN
taxlaw-6840	680	8	credit	credit	NOUN
taxlaw-6840	680	9	could	could	AUX
taxlaw-6840	680	10	be	be	AUX
taxlaw-6840	680	11	phased	phase	VERB
taxlaw-6840	680	12	out	out	ADP
taxlaw-6840	680	13	to	to	PART
taxlaw-6840	680	14	avoid	avoid	VERB
taxlaw-6840	680	15	reaching	reach	VERB
taxlaw-6840	680	16	those	those	PRON
taxlaw-6840	680	17	with	with	ADP
taxlaw-6840	680	18	higher	high	ADJ
taxlaw-6840	680	19	incomes	income	NOUN
taxlaw-6840	680	20	who	who	PRON
taxlaw-6840	680	21	are	be	AUX
taxlaw-6840	680	22	relatively	relatively	ADV
taxlaw-6840	680	23	well	well	ADV
taxlaw-6840	680	24	off	off	ADP
taxlaw-6840	680	25	.	.	PUNCT
taxlaw-6840	681	1	despite	despite	SCONJ
taxlaw-6840	681	2	the	the	DET
taxlaw-6840	681	3	political	political	ADJ
taxlaw-6840	681	4	popularity	popularity	NOUN
taxlaw-6840	681	5	of	of	ADP
taxlaw-6840	681	6	the	the	DET
taxlaw-6840	681	7	universal	universal	ADJ
taxlaw-6840	681	8	basic	basic	ADJ
taxlaw-6840	681	9	income	income	NOUN
taxlaw-6840	681	10	in	in	ADP
taxlaw-6840	681	11	some	some	DET
taxlaw-6840	681	12	circles	circle	NOUN
taxlaw-6840	681	13	,	,	PUNCT
taxlaw-6840	681	14	the	the	DET
taxlaw-6840	681	15	eitc	eitc	NOUN
taxlaw-6840	681	16	is	be	AUX
taxlaw-6840	681	17	a	a	DET
taxlaw-6840	681	18	much	much	ADV
taxlaw-6840	681	19	better	well	ADJ
taxlaw-6840	681	20	way	way	NOUN
taxlaw-6840	681	21	to	to	PART
taxlaw-6840	681	22	move	move	VERB
taxlaw-6840	681	23	resources	resource	NOUN
taxlaw-6840	681	24	toward	toward	ADP
taxlaw-6840	681	25	those	those	PRON
taxlaw-6840	681	26	who	who	PRON
taxlaw-6840	681	27	need	need	VERB
taxlaw-6840	681	28	them	they	PRON
taxlaw-6840	681	29	the	the	DET
taxlaw-6840	681	30	most	most	ADJ
taxlaw-6840	681	31	.	.	PUNCT
taxlaw-6840	682	1	in	in	ADP
taxlaw-6840	682	2	contrast	contrast	NOUN
taxlaw-6840	682	3	,	,	PUNCT
taxlaw-6840	682	4	the	the	DET
taxlaw-6840	682	5	0	0	NUM
taxlaw-6840	682	6	1000	1000	NUM
taxlaw-6840	682	7	2000	2000	NUM
taxlaw-6840	682	8	3000	3000	NUM
taxlaw-6840	682	9	4000	4000	NUM
taxlaw-6840	682	10	5000	5000	NUM
taxlaw-6840	682	11	6000	6000	NUM
taxlaw-6840	682	12	7000	7000	NUM
taxlaw-6840	682	13	0	0	NUM
taxlaw-6840	682	14	2	2	NUM
taxlaw-6840	682	15	,	,	PUNCT
taxlaw-6840	682	16	00	00	NUM
taxlaw-6840	682	17	0	0	NUM
taxlaw-6840	682	18	4	4	NUM
taxlaw-6840	682	19	,	,	PUNCT
taxlaw-6840	682	20	00	00	NUM
taxlaw-6840	682	21	0	0	NUM
taxlaw-6840	682	22	6	6	NUM
taxlaw-6840	682	23	,	,	PUNCT
taxlaw-6840	682	24	00	00	NUM
taxlaw-6840	682	25	0	0	NUM
taxlaw-6840	682	26	8	8	NUM
taxlaw-6840	682	27	,	,	PUNCT
taxlaw-6840	682	28	00	00	NUM
taxlaw-6840	682	29	0	0	NUM
taxlaw-6840	682	30	10	10	NUM
taxlaw-6840	682	31	,	,	PUNCT
taxlaw-6840	682	32	0	0	NUM
taxlaw-6840	682	33	00	00	NUM
taxlaw-6840	682	34	12	12	NUM
taxlaw-6840	682	35	,	,	PUNCT
taxlaw-6840	682	36	0	0	NUM
taxlaw-6840	682	37	00	00	NUM
taxlaw-6840	682	38	14	14	NUM
taxlaw-6840	682	39	,	,	PUNCT
taxlaw-6840	682	40	0	0	NUM
taxlaw-6840	682	41	00	00	NUM
taxlaw-6840	682	42	16	16	NUM
taxlaw-6840	682	43	,	,	PUNCT
taxlaw-6840	682	44	0	0	NUM
taxlaw-6840	682	45	00	00	NUM
taxlaw-6840	682	46	18	18	NUM
taxlaw-6840	682	47	,	,	PUNCT
taxlaw-6840	682	48	0	0	NUM
taxlaw-6840	682	49	00	00	NUM
taxlaw-6840	682	50	20	20	NUM
taxlaw-6840	682	51	,	,	PUNCT
taxlaw-6840	682	52	0	0	NUM
taxlaw-6840	682	53	00	00	NUM
taxlaw-6840	682	54	22	22	NUM
taxlaw-6840	682	55	,	,	PUNCT
taxlaw-6840	682	56	0	0	NUM
taxlaw-6840	682	57	00	00	NUM
taxlaw-6840	682	58	24	24	NUM
taxlaw-6840	682	59	,	,	PUNCT
taxlaw-6840	682	60	0	0	NUM
taxlaw-6840	682	61	00	00	NUM
taxlaw-6840	682	62	26	26	NUM
taxlaw-6840	682	63	,	,	PUNCT
taxlaw-6840	682	64	0	0	NUM
taxlaw-6840	682	65	00	00	NUM
taxlaw-6840	682	66	28	28	NUM
taxlaw-6840	682	67	,	,	PUNCT
taxlaw-6840	682	68	0	0	NUM
taxlaw-6840	682	69	00	00	NUM
taxlaw-6840	682	70	30	30	NUM
taxlaw-6840	682	71	,	,	PUNCT
taxlaw-6840	682	72	0	0	NUM
taxlaw-6840	682	73	00	00	NUM
taxlaw-6840	682	74	32	32	NUM
taxlaw-6840	682	75	,	,	PUNCT
taxlaw-6840	682	76	0	0	NUM
taxlaw-6840	682	77	00	00	NUM
taxlaw-6840	682	78	34	34	NUM
taxlaw-6840	682	79	,	,	PUNCT
taxlaw-6840	682	80	0	0	NUM
taxlaw-6840	682	81	00	00	NUM
taxlaw-6840	682	82	36	36	NUM
taxlaw-6840	682	83	,	,	PUNCT
taxlaw-6840	682	84	0	0	NUM
taxlaw-6840	682	85	00	00	NUM
taxlaw-6840	682	86	38	38	NUM
taxlaw-6840	682	87	,	,	PUNCT
taxlaw-6840	682	88	0	0	NUM
taxlaw-6840	682	89	00	00	NUM
taxlaw-6840	682	90	40	40	NUM
taxlaw-6840	682	91	,	,	PUNCT
taxlaw-6840	682	92	0	0	NUM
taxlaw-6840	682	93	00	00	NUM
taxlaw-6840	682	94	42	42	NUM
taxlaw-6840	682	95	,	,	PUNCT
taxlaw-6840	682	96	0	0	NUM
taxlaw-6840	682	97	00	00	NUM
taxlaw-6840	682	98	44	44	NUM
taxlaw-6840	682	99	,	,	PUNCT
taxlaw-6840	682	100	0	0	NUM
taxlaw-6840	682	101	00	00	NUM
taxlaw-6840	682	102	46	46	NUM
taxlaw-6840	682	103	,	,	PUNCT
taxlaw-6840	682	104	0	0	NUM
taxlaw-6840	682	105	00	00	NUM
taxlaw-6840	682	106	48	48	NUM
taxlaw-6840	682	107	,	,	PUNCT
taxlaw-6840	682	108	0	0	NUM
taxlaw-6840	682	109	00	00	NUM
taxlaw-6840	682	110	ea	ea	PROPN
taxlaw-6840	682	111	rn	rn	PROPN
taxlaw-6840	682	112	ed	ed	PROPN
taxlaw-6840	682	113	in	in	ADP
taxlaw-6840	682	114	co	co	NOUN
taxlaw-6840	682	115	m	m	PROPN
taxlaw-6840	682	116	e	e	X
taxlaw-6840	682	117	ta	ta	X
taxlaw-6840	682	118	x	x	PROPN
taxlaw-6840	682	119	cr	cr	PROPN
taxlaw-6840	682	120	ed	ed	PROPN
taxlaw-6840	682	121	it	it	PRON
taxlaw-6840	682	122	earned	earn	VERB
taxlaw-6840	682	123	income	income	NOUN
taxlaw-6840	682	124	no	no	DET
taxlaw-6840	682	125	children	child	NOUN
taxlaw-6840	682	126	two	two	NUM
taxlaw-6840	682	127	children	child	NOUN
taxlaw-6840	683	1	[	[	X
taxlaw-6840	683	2	vol	vol	NOUN
taxlaw-6840	683	3	.	.	PUNCT
taxlaw-6840	683	4	11:2	11:2	NUM
taxlaw-6840	683	5	columbia	columbia	PROPN
taxlaw-6840	683	6	journal	journal	PROPN
taxlaw-6840	683	7	of	of	ADP
taxlaw-6840	683	8	tax	tax	NOUN
taxlaw-6840	683	9	law	law	NOUN
taxlaw-6840	683	10	68	68	NUM
taxlaw-6840	683	11	universality	universality	NOUN
taxlaw-6840	683	12	of	of	ADP
taxlaw-6840	683	13	the	the	DET
taxlaw-6840	683	14	basic	basic	ADJ
taxlaw-6840	683	15	income	income	NOUN
taxlaw-6840	683	16	make	make	VERB
taxlaw-6840	683	17	it	it	PRON
taxlaw-6840	683	18	very	very	ADV
taxlaw-6840	683	19	expensive	expensive	ADJ
taxlaw-6840	683	20	.	.	PUNCT
taxlaw-6840	684	1	even	even	ADV
taxlaw-6840	684	2	a	a	DET
taxlaw-6840	684	3	modest	modest	ADJ
taxlaw-6840	684	4	$	$	SYM
taxlaw-6840	684	5	12,000	12,000	NUM
taxlaw-6840	684	6	per	per	ADP
taxlaw-6840	684	7	american	american	ADJ
taxlaw-6840	684	8	ubi	ubi	PROPN
taxlaw-6840	684	9	would	would	AUX
taxlaw-6840	684	10	cost	cost	VERB
taxlaw-6840	684	11	an	an	DET
taxlaw-6840	684	12	amount	amount	NOUN
taxlaw-6840	684	13	(	(	PUNCT
taxlaw-6840	684	14	$	$	SYM
taxlaw-6840	684	15	3.9	3.9	NUM
taxlaw-6840	684	16	trillion	trillion	NUM
taxlaw-6840	684	17	)	)	PUNCT
taxlaw-6840	684	18	greater	great	ADJ
taxlaw-6840	684	19	in	in	ADP
taxlaw-6840	684	20	size	size	NOUN
taxlaw-6840	684	21	than	than	ADP
taxlaw-6840	684	22	the	the	DET
taxlaw-6840	684	23	entire	entire	ADJ
taxlaw-6840	684	24	tax	tax	NOUN
taxlaw-6840	684	25	revenues	revenue	NOUN
taxlaw-6840	684	26	of	of	ADP
taxlaw-6840	684	27	the	the	DET
taxlaw-6840	684	28	federal	federal	ADJ
taxlaw-6840	684	29	government	government	NOUN
taxlaw-6840	684	30	in	in	ADP
taxlaw-6840	684	31	2018	2018	NUM
taxlaw-6840	684	32	(	(	PUNCT
taxlaw-6840	684	33	$	$	SYM
taxlaw-6840	684	34	3.3	3.3	NUM
taxlaw-6840	684	35	trillion).101	trillion).101	NOUN
taxlaw-6840	684	36	one	one	NUM
taxlaw-6840	684	37	nice	nice	ADJ
taxlaw-6840	684	38	feature	feature	NOUN
taxlaw-6840	684	39	of	of	ADP
taxlaw-6840	684	40	the	the	DET
taxlaw-6840	684	41	earned	earn	VERB
taxlaw-6840	684	42	income	income	NOUN
taxlaw-6840	684	43	tax	tax	NOUN
taxlaw-6840	684	44	credit	credit	NOUN
taxlaw-6840	684	45	is	be	AUX
taxlaw-6840	684	46	that	that	SCONJ
taxlaw-6840	684	47	it	it	PRON
taxlaw-6840	684	48	is	be	AUX
taxlaw-6840	684	49	directed	direct	VERB
taxlaw-6840	684	50	at	at	ADP
taxlaw-6840	684	51	the	the	DET
taxlaw-6840	684	52	true	true	ADJ
taxlaw-6840	684	53	nature	nature	NOUN
taxlaw-6840	684	54	of	of	ADP
taxlaw-6840	684	55	our	our	PRON
taxlaw-6840	684	56	labor	labor	NOUN
taxlaw-6840	684	57	market	market	NOUN
taxlaw-6840	684	58	problems	problem	NOUN
taxlaw-6840	684	59	.	.	PUNCT
taxlaw-6840	685	1	the	the	DET
taxlaw-6840	685	2	unemployment	unemployment	NOUN
taxlaw-6840	685	3	rate	rate	NOUN
taxlaw-6840	685	4	has	have	AUX
taxlaw-6840	685	5	been	be	AUX
taxlaw-6840	685	6	quite	quite	ADV
taxlaw-6840	685	7	low	low	ADJ
taxlaw-6840	685	8	,	,	PUNCT
taxlaw-6840	685	9	standing	stand	VERB
taxlaw-6840	685	10	at	at	ADP
taxlaw-6840	685	11	3.5	3.5	NUM
taxlaw-6840	685	12	%	%	NOUN
taxlaw-6840	685	13	as	as	ADP
taxlaw-6840	685	14	of	of	ADP
taxlaw-6840	685	15	december	december	PROPN
taxlaw-6840	685	16	2019	2019	NUM
taxlaw-6840	685	17	,	,	PUNCT
taxlaw-6840	685	18	but	but	CCONJ
taxlaw-6840	685	19	the	the	DET
taxlaw-6840	685	20	problem	problem	NOUN
taxlaw-6840	685	21	faced	face	VERB
taxlaw-6840	685	22	by	by	ADP
taxlaw-6840	685	23	many	many	ADJ
taxlaw-6840	685	24	workers	worker	NOUN
taxlaw-6840	685	25	over	over	ADP
taxlaw-6840	685	26	the	the	DET
taxlaw-6840	685	27	past	past	ADJ
taxlaw-6840	685	28	few	few	ADJ
taxlaw-6840	685	29	decades	decade	NOUN
taxlaw-6840	685	30	is	be	AUX
taxlaw-6840	685	31	that	that	SCONJ
taxlaw-6840	685	32	many	many	ADJ
taxlaw-6840	685	33	jobs	job	NOUN
taxlaw-6840	685	34	do	do	AUX
taxlaw-6840	685	35	not	not	PART
taxlaw-6840	685	36	pay	pay	VERB
taxlaw-6840	685	37	well	well	ADV
taxlaw-6840	685	38	.	.	PUNCT
taxlaw-6840	686	1	if	if	SCONJ
taxlaw-6840	686	2	you	you	PRON
taxlaw-6840	686	3	work	work	VERB
taxlaw-6840	686	4	full	full	ADJ
taxlaw-6840	686	5	time	time	NOUN
taxlaw-6840	686	6	at	at	ADP
taxlaw-6840	686	7	the	the	DET
taxlaw-6840	686	8	federal	federal	ADJ
taxlaw-6840	686	9	minimum	minimum	ADJ
taxlaw-6840	686	10	wage	wage	NOUN
taxlaw-6840	686	11	,	,	PUNCT
taxlaw-6840	686	12	you	you	PRON
taxlaw-6840	686	13	earn	earn	VERB
taxlaw-6840	686	14	$	$	SYM
taxlaw-6840	686	15	14,500	14,500	NUM
taxlaw-6840	686	16	per	per	ADP
taxlaw-6840	686	17	year	year	NOUN
taxlaw-6840	686	18	,	,	PUNCT
taxlaw-6840	686	19	an	an	DET
taxlaw-6840	686	20	amount	amount	NOUN
taxlaw-6840	686	21	that	that	PRON
taxlaw-6840	686	22	would	would	AUX
taxlaw-6840	686	23	put	put	VERB
taxlaw-6840	686	24	workers	worker	NOUN
taxlaw-6840	686	25	below	below	ADP
taxlaw-6840	686	26	the	the	DET
taxlaw-6840	686	27	federal	federal	ADJ
taxlaw-6840	686	28	poverty	poverty	NOUN
taxlaw-6840	686	29	line	line	NOUN
taxlaw-6840	686	30	if	if	SCONJ
taxlaw-6840	686	31	they	they	PRON
taxlaw-6840	686	32	support	support	VERB
taxlaw-6840	686	33	even	even	ADV
taxlaw-6840	686	34	one	one	NUM
taxlaw-6840	686	35	dependent	dependent	ADJ
taxlaw-6840	686	36	.	.	PUNCT
taxlaw-6840	687	1	the	the	DET
taxlaw-6840	687	2	earned	earn	VERB
taxlaw-6840	687	3	income	income	NOUN
taxlaw-6840	687	4	tax	tax	NOUN
taxlaw-6840	687	5	credit	credit	NOUN
taxlaw-6840	687	6	can	can	AUX
taxlaw-6840	687	7	make	make	VERB
taxlaw-6840	687	8	a	a	DET
taxlaw-6840	687	9	huge	huge	ADJ
taxlaw-6840	687	10	difference	difference	NOUN
taxlaw-6840	687	11	for	for	ADP
taxlaw-6840	687	12	such	such	ADJ
taxlaw-6840	687	13	workers	worker	NOUN
taxlaw-6840	687	14	.	.	PUNCT
taxlaw-6840	688	1	second	second	ADV
taxlaw-6840	688	2	,	,	PUNCT
taxlaw-6840	688	3	consider	consider	VERB
taxlaw-6840	688	4	the	the	DET
taxlaw-6840	688	5	carbon	carbon	NOUN
taxlaw-6840	688	6	tax	tax	NOUN
taxlaw-6840	688	7	.	.	PUNCT
taxlaw-6840	689	1	my	my	PRON
taxlaw-6840	689	2	proposal	proposal	NOUN
taxlaw-6840	689	3	would	would	AUX
taxlaw-6840	689	4	gradually	gradually	ADV
taxlaw-6840	689	5	phase	phase	VERB
taxlaw-6840	689	6	in	in	ADP
taxlaw-6840	689	7	a	a	DET
taxlaw-6840	689	8	carbon	carbon	NOUN
taxlaw-6840	689	9	tax	tax	NOUN
taxlaw-6840	689	10	of	of	ADP
taxlaw-6840	689	11	$	$	SYM
taxlaw-6840	689	12	50	50	NUM
taxlaw-6840	689	13	per	per	ADP
taxlaw-6840	689	14	metric	metric	ADJ
taxlaw-6840	689	15	ton	ton	NOUN
taxlaw-6840	689	16	,	,	PUNCT
taxlaw-6840	689	17	increasing	increase	VERB
taxlaw-6840	689	18	the	the	DET
taxlaw-6840	689	19	carbon	carbon	NOUN
taxlaw-6840	689	20	tax	tax	NOUN
taxlaw-6840	689	21	by	by	ADP
taxlaw-6840	689	22	$	$	SYM
taxlaw-6840	689	23	5	5	NUM
taxlaw-6840	689	24	each	each	DET
taxlaw-6840	689	25	year	year	NOUN
taxlaw-6840	689	26	for	for	ADP
taxlaw-6840	689	27	ten	ten	NUM
taxlaw-6840	689	28	years	year	NOUN
taxlaw-6840	689	29	.	.	PUNCT
taxlaw-6840	690	1	thus	thus	ADV
taxlaw-6840	690	2	the	the	DET
taxlaw-6840	690	3	revenue	revenue	NOUN
taxlaw-6840	690	4	for	for	ADP
taxlaw-6840	690	5	the	the	DET
taxlaw-6840	690	6	ten	ten	NUM
taxlaw-6840	690	7	year	year	NOUN
taxlaw-6840	690	8	window	window	NOUN
taxlaw-6840	690	9	(	(	PUNCT
taxlaw-6840	690	10	$	$	SYM
taxlaw-6840	690	11	1.1	1.1	NUM
taxlaw-6840	690	12	trillion	trillion	NUM
taxlaw-6840	690	13	)	)	PUNCT
taxlaw-6840	690	14	masks	mask	NOUN
taxlaw-6840	690	15	an	an	DET
taxlaw-6840	690	16	increase	increase	NOUN
taxlaw-6840	690	17	in	in	ADP
taxlaw-6840	690	18	revenue	revenue	NOUN
taxlaw-6840	690	19	,	,	PUNCT
taxlaw-6840	690	20	such	such	ADJ
taxlaw-6840	690	21	that	that	SCONJ
taxlaw-6840	690	22	by	by	ADP
taxlaw-6840	690	23	the	the	DET
taxlaw-6840	690	24	end	end	NOUN
taxlaw-6840	690	25	of	of	ADP
taxlaw-6840	690	26	the	the	DET
taxlaw-6840	690	27	window	window	NOUN
taxlaw-6840	690	28	the	the	DET
taxlaw-6840	690	29	carbon	carbon	NOUN
taxlaw-6840	690	30	tax	tax	NOUN
taxlaw-6840	690	31	would	would	AUX
taxlaw-6840	690	32	be	be	AUX
taxlaw-6840	690	33	raising	raise	VERB
taxlaw-6840	690	34	$	$	SYM
taxlaw-6840	690	35	200	200	NUM
taxlaw-6840	690	36	billion	billion	NUM
taxlaw-6840	690	37	a	a	DET
taxlaw-6840	690	38	year	year	NOUN
taxlaw-6840	690	39	.	.	PUNCT
taxlaw-6840	691	1	the	the	DET
taxlaw-6840	691	2	phase	phase	NOUN
taxlaw-6840	691	3	in	in	ADV
taxlaw-6840	691	4	would	would	AUX
taxlaw-6840	691	5	be	be	AUX
taxlaw-6840	691	6	a	a	DET
taxlaw-6840	691	7	useful	useful	ADJ
taxlaw-6840	691	8	way	way	NOUN
taxlaw-6840	691	9	to	to	PART
taxlaw-6840	691	10	reduce	reduce	VERB
taxlaw-6840	691	11	disruption	disruption	NOUN
taxlaw-6840	691	12	as	as	SCONJ
taxlaw-6840	691	13	the	the	DET
taxlaw-6840	691	14	market	market	NOUN
taxlaw-6840	691	15	adjusted	adjust	VERB
taxlaw-6840	691	16	a	a	DET
taxlaw-6840	691	17	more	more	ADV
taxlaw-6840	691	18	correct	correct	ADJ
taxlaw-6840	691	19	price	price	NOUN
taxlaw-6840	691	20	of	of	ADP
taxlaw-6840	691	21	carbon	carbon	NOUN
taxlaw-6840	691	22	.	.	PUNCT
taxlaw-6840	692	1	this	this	DET
taxlaw-6840	692	2	revenue	revenue	NOUN
taxlaw-6840	692	3	estimate	estimate	NOUN
taxlaw-6840	692	4	is	be	AUX
taxlaw-6840	692	5	from	from	ADP
taxlaw-6840	692	6	the	the	DET
taxlaw-6840	692	7	congressional	congressional	ADJ
taxlaw-6840	692	8	budget	budget	NOUN
taxlaw-6840	692	9	office	office	NOUN
taxlaw-6840	692	10	estimate	estimate	NOUN
taxlaw-6840	692	11	of	of	ADP
taxlaw-6840	692	12	a	a	DET
taxlaw-6840	692	13	$	$	SYM
taxlaw-6840	692	14	25	25	NUM
taxlaw-6840	692	15	per	per	ADP
taxlaw-6840	692	16	ton	ton	NOUN
taxlaw-6840	692	17	carbon	carbon	NOUN
taxlaw-6840	692	18	that	that	PRON
taxlaw-6840	692	19	that	that	PRON
taxlaw-6840	692	20	would	would	AUX
taxlaw-6840	692	21	be	be	AUX
taxlaw-6840	692	22	in	in	ADP
taxlaw-6840	692	23	place	place	NOUN
taxlaw-6840	692	24	over	over	ADP
taxlaw-6840	692	25	the	the	DET
taxlaw-6840	692	26	entire	entire	ADJ
taxlaw-6840	692	27	ten	ten	NUM
taxlaw-6840	692	28	-	-	PUNCT
taxlaw-6840	692	29	year	year	NOUN
taxlaw-6840	692	30	-	-	PUNCT
taxlaw-6840	692	31	period.102	period.102	NOUN
taxlaw-6840	692	32	i	i	PRON
taxlaw-6840	692	33	consider	consider	VERB
taxlaw-6840	692	34	a	a	DET
taxlaw-6840	692	35	larger	large	ADJ
taxlaw-6840	692	36	carbon	carbon	NOUN
taxlaw-6840	692	37	tax	tax	NOUN
taxlaw-6840	692	38	in	in	ADP
taxlaw-6840	692	39	the	the	DET
taxlaw-6840	692	40	appendix	appendix	ADJ
taxlaw-6840	692	41	b	b	PROPN
taxlaw-6840	692	42	proposal	proposal	NOUN
taxlaw-6840	692	43	.	.	PUNCT
taxlaw-6840	693	1	unlike	unlike	ADP
taxlaw-6840	693	2	most	most	ADJ
taxlaw-6840	693	3	taxes	taxis	NOUN
taxlaw-6840	693	4	,	,	PUNCT
taxlaw-6840	693	5	a	a	DET
taxlaw-6840	693	6	carbon	carbon	NOUN
taxlaw-6840	693	7	tax	tax	NOUN
taxlaw-6840	693	8	increases	increase	VERB
taxlaw-6840	693	9	efficiency	efficiency	NOUN
taxlaw-6840	693	10	since	since	SCONJ
taxlaw-6840	693	11	the	the	DET
taxlaw-6840	693	12	market	market	NOUN
taxlaw-6840	693	13	left	leave	VERB
taxlaw-6840	693	14	to	to	ADP
taxlaw-6840	693	15	its	its	PRON
taxlaw-6840	693	16	own	own	ADJ
taxlaw-6840	693	17	devices	device	NOUN
taxlaw-6840	693	18	would	would	AUX
taxlaw-6840	693	19	overproduce	overproduce	VERB
taxlaw-6840	693	20	carbon	carbon	NOUN
taxlaw-6840	693	21	,	,	PUNCT
taxlaw-6840	693	22	since	since	SCONJ
taxlaw-6840	693	23	markets	market	NOUN
taxlaw-6840	693	24	ignore	ignore	VERB
taxlaw-6840	693	25	the	the	DET
taxlaw-6840	693	26	external	external	ADJ
taxlaw-6840	693	27	costs	cost	NOUN
taxlaw-6840	693	28	associated	associate	VERB
taxlaw-6840	693	29	with	with	ADP
taxlaw-6840	693	30	climate	climate	NOUN
taxlaw-6840	693	31	change	change	NOUN
taxlaw-6840	693	32	and	and	CCONJ
taxlaw-6840	693	33	global	global	ADJ
taxlaw-6840	693	34	warming	warming	NOUN
taxlaw-6840	693	35	.	.	PUNCT
taxlaw-6840	694	1	however	however	ADV
taxlaw-6840	694	2	,	,	PUNCT
taxlaw-6840	694	3	a	a	DET
taxlaw-6840	694	4	carbon	carbon	NOUN
taxlaw-6840	694	5	tax	tax	NOUN
taxlaw-6840	694	6	provides	provide	VERB
taxlaw-6840	694	7	a	a	DET
taxlaw-6840	694	8	powerful	powerful	ADJ
taxlaw-6840	694	9	price	price	NOUN
taxlaw-6840	694	10	signal	signal	NOUN
taxlaw-6840	694	11	encouraging	encourage	VERB
taxlaw-6840	694	12	all	all	DET
taxlaw-6840	694	13	businesses	business	NOUN
taxlaw-6840	694	14	and	and	CCONJ
taxlaw-6840	694	15	consumers	consumer	NOUN
taxlaw-6840	694	16	to	to	PART
taxlaw-6840	694	17	reduce	reduce	VERB
taxlaw-6840	694	18	their	their	PRON
taxlaw-6840	694	19	carbon	carbon	NOUN
taxlaw-6840	694	20	footprints	footprint	NOUN
taxlaw-6840	694	21	.	.	PUNCT
taxlaw-6840	695	1	a	a	DET
taxlaw-6840	695	2	carbon	carbon	NOUN
taxlaw-6840	695	3	tax	tax	NOUN
taxlaw-6840	695	4	also	also	ADV
taxlaw-6840	695	5	makes	make	VERB
taxlaw-6840	695	6	alternative	alternative	ADJ
taxlaw-6840	695	7	energy	energy	NOUN
taxlaw-6840	695	8	sources	source	NOUN
taxlaw-6840	695	9	and	and	CCONJ
taxlaw-6840	695	10	green	green	ADJ
taxlaw-6840	695	11	technology	technology	NOUN
taxlaw-6840	695	12	more	more	ADJ
taxlaw-6840	695	13	cost	cost	NOUN
taxlaw-6840	695	14	-	-	PUNCT
taxlaw-6840	695	15	effective	effective	ADJ
taxlaw-6840	695	16	,	,	PUNCT
taxlaw-6840	695	17	as	as	SCONJ
taxlaw-6840	695	18	traditional	traditional	ADJ
taxlaw-6840	695	19	energy	energy	NOUN
taxlaw-6840	695	20	sources	source	NOUN
taxlaw-6840	695	21	relying	rely	VERB
taxlaw-6840	695	22	on	on	ADP
taxlaw-6840	695	23	carbon	carbon	NOUN
taxlaw-6840	695	24	become	become	VERB
taxlaw-6840	695	25	increasingly	increasingly	ADV
taxlaw-6840	695	26	expensive	expensive	ADJ
taxlaw-6840	695	27	in	in	ADP
taxlaw-6840	695	28	comparison	comparison	NOUN
taxlaw-6840	695	29	.	.	PUNCT
taxlaw-6840	696	1	this	this	PRON
taxlaw-6840	696	2	incentivizes	incentivize	VERB
taxlaw-6840	696	3	innovation	innovation	NOUN
taxlaw-6840	696	4	and	and	CCONJ
taxlaw-6840	696	5	the	the	DET
taxlaw-6840	696	6	development	development	NOUN
taxlaw-6840	696	7	of	of	ADP
taxlaw-6840	696	8	new	new	ADJ
taxlaw-6840	696	9	technology	technology	NOUN
taxlaw-6840	696	10	.	.	PUNCT
taxlaw-6840	697	1	of	of	ADP
taxlaw-6840	697	2	course	course	ADV
taxlaw-6840	697	3	,	,	PUNCT
taxlaw-6840	697	4	it	it	PRON
taxlaw-6840	697	5	would	would	AUX
taxlaw-6840	697	6	also	also	ADV
taxlaw-6840	697	7	be	be	AUX
taxlaw-6840	697	8	sensible	sensible	ADJ
taxlaw-6840	697	9	to	to	PART
taxlaw-6840	697	10	devote	devote	VERB
taxlaw-6840	697	11	more	more	ADJ
taxlaw-6840	697	12	public	public	ADJ
taxlaw-6840	697	13	spending	spending	NOUN
taxlaw-6840	697	14	to	to	ADP
taxlaw-6840	697	15	these	these	DET
taxlaw-6840	697	16	goals	goal	NOUN
taxlaw-6840	697	17	,	,	PUNCT
taxlaw-6840	697	18	given	give	VERB
taxlaw-6840	697	19	the	the	DET
taxlaw-6840	697	20	urgency	urgency	NOUN
taxlaw-6840	697	21	of	of	ADP
taxlaw-6840	697	22	this	this	DET
taxlaw-6840	697	23	policy	policy	NOUN
taxlaw-6840	697	24	priority	priority	NOUN
taxlaw-6840	697	25	.	.	PUNCT
taxlaw-6840	698	1	for	for	ADP
taxlaw-6840	698	2	political	political	ADJ
taxlaw-6840	698	3	reasons	reason	NOUN
taxlaw-6840	698	4	,	,	PUNCT
taxlaw-6840	698	5	it	it	PRON
taxlaw-6840	698	6	may	may	AUX
taxlaw-6840	698	7	be	be	AUX
taxlaw-6840	698	8	wise	wise	ADJ
taxlaw-6840	698	9	to	to	PART
taxlaw-6840	698	10	tighten	tighten	VERB
taxlaw-6840	698	11	the	the	DET
taxlaw-6840	698	12	link	link	NOUN
taxlaw-6840	698	13	between	between	ADP
taxlaw-6840	698	14	the	the	DET
taxlaw-6840	698	15	carbon	carbon	NOUN
taxlaw-6840	698	16	tax	tax	NOUN
taxlaw-6840	698	17	and	and	CCONJ
taxlaw-6840	698	18	tax	tax	NOUN
taxlaw-6840	698	19	relief	relief	NOUN
taxlaw-6840	698	20	.	.	PUNCT
taxlaw-6840	699	1	while	while	SCONJ
taxlaw-6840	699	2	the	the	DET
taxlaw-6840	699	3	package	package	NOUN
taxlaw-6840	699	4	above	above	ADV
taxlaw-6840	699	5	would	would	AUX
taxlaw-6840	699	6	be	be	AUX
taxlaw-6840	699	7	a	a	DET
taxlaw-6840	699	8	direct	direct	ADJ
taxlaw-6840	699	9	way	way	NOUN
taxlaw-6840	699	10	to	to	PART
taxlaw-6840	699	11	make	make	VERB
taxlaw-6840	699	12	sure	sure	ADJ
taxlaw-6840	699	13	that	that	SCONJ
taxlaw-6840	699	14	tax	tax	NOUN
taxlaw-6840	699	15	benefits	benefit	NOUN
taxlaw-6840	699	16	went	go	VERB
taxlaw-6840	699	17	to	to	ADP
taxlaw-6840	699	18	those	those	PRON
taxlaw-6840	699	19	who	who	PRON
taxlaw-6840	699	20	most	most	ADV
taxlaw-6840	699	21	needed	need	VERB
taxlaw-6840	699	22	them	they	PRON
taxlaw-6840	699	23	,	,	PUNCT
taxlaw-6840	699	24	many	many	ADJ
taxlaw-6840	699	25	have	have	AUX
taxlaw-6840	699	26	argued	argue	VERB
taxlaw-6840	699	27	that	that	SCONJ
taxlaw-6840	699	28	simply	simply	ADV
taxlaw-6840	699	29	returning	return	VERB
taxlaw-6840	699	30	the	the	DET
taxlaw-6840	699	31	carbon	carbon	NOUN
taxlaw-6840	699	32	tax	tax	NOUN
taxlaw-6840	699	33	to	to	ADP
taxlaw-6840	699	34	americans	americans	PROPN
taxlaw-6840	699	35	on	on	ADP
taxlaw-6840	699	36	an	an	DET
taxlaw-6840	699	37	even	even	ADJ
taxlaw-6840	699	38	per	per	ADP
taxlaw-6840	699	39	-	-	PUNCT
taxlaw-6840	699	40	capita	capita	NOUN
taxlaw-6840	699	41	basis	basis	NOUN
taxlaw-6840	699	42	(	(	PUNCT
taxlaw-6840	699	43	as	as	ADP
taxlaw-6840	699	44	a	a	DET
taxlaw-6840	699	45	carbon	carbon	NOUN
taxlaw-6840	699	46	“	"	PUNCT
taxlaw-6840	699	47	dividend	dividend	NOUN
taxlaw-6840	699	48	”	"	PUNCT
taxlaw-6840	699	49	)	)	PUNCT
taxlaw-6840	699	50	might	might	AUX
taxlaw-6840	699	51	help	help	VERB
taxlaw-6840	699	52	build	build	VERB
taxlaw-6840	699	53	political	political	ADJ
taxlaw-6840	699	54	support	support	NOUN
taxlaw-6840	699	55	for	for	ADP
taxlaw-6840	699	56	this	this	DET
taxlaw-6840	699	57	critically	critically	ADV
taxlaw-6840	699	58	important	important	ADJ
taxlaw-6840	699	59	policy	policy	NOUN
taxlaw-6840	699	60	step	step	NOUN
taxlaw-6840	699	61	.	.	PUNCT
taxlaw-6840	700	1	101	101	NUM
taxlaw-6840	700	2	a	a	DET
taxlaw-6840	700	3	hybrid	hybrid	ADJ
taxlaw-6840	700	4	option	option	NOUN
taxlaw-6840	700	5	would	would	AUX
taxlaw-6840	700	6	retain	retain	VERB
taxlaw-6840	700	7	the	the	DET
taxlaw-6840	700	8	phase	phase	NOUN
taxlaw-6840	700	9	out	out	ADP
taxlaw-6840	700	10	of	of	ADP
taxlaw-6840	700	11	the	the	DET
taxlaw-6840	700	12	eitc	eitc	NOUN
taxlaw-6840	700	13	as	as	SCONJ
taxlaw-6840	700	14	incomes	income	NOUN
taxlaw-6840	700	15	rose	rise	VERB
taxlaw-6840	700	16	,	,	PUNCT
taxlaw-6840	700	17	but	but	CCONJ
taxlaw-6840	700	18	would	would	AUX
taxlaw-6840	700	19	include	include	VERB
taxlaw-6840	700	20	a	a	DET
taxlaw-6840	700	21	lump	lump	NOUN
taxlaw-6840	700	22	-	-	PUNCT
taxlaw-6840	700	23	sum	sum	NOUN
taxlaw-6840	700	24	initial	initial	ADJ
taxlaw-6840	700	25	credit	credit	NOUN
taxlaw-6840	700	26	,	,	PUNCT
taxlaw-6840	700	27	not	not	PART
taxlaw-6840	700	28	dependent	dependent	ADJ
taxlaw-6840	700	29	on	on	ADP
taxlaw-6840	700	30	work	work	NOUN
taxlaw-6840	700	31	.	.	PUNCT
taxlaw-6840	701	1	in	in	ADP
taxlaw-6840	701	2	the	the	DET
taxlaw-6840	701	3	diagram	diagram	NOUN
taxlaw-6840	701	4	above	above	ADV
taxlaw-6840	701	5	,	,	PUNCT
taxlaw-6840	701	6	the	the	DET
taxlaw-6840	701	7	credit	credit	NOUN
taxlaw-6840	701	8	would	would	AUX
taxlaw-6840	701	9	start	start	VERB
taxlaw-6840	701	10	at	at	ADP
taxlaw-6840	701	11	some	some	DET
taxlaw-6840	701	12	positive	positive	ADJ
taxlaw-6840	701	13	amount	amount	NOUN
taxlaw-6840	701	14	,	,	PUNCT
taxlaw-6840	701	15	even	even	ADV
taxlaw-6840	701	16	with	with	ADP
taxlaw-6840	701	17	zero	zero	NUM
taxlaw-6840	701	18	hours	hour	NOUN
taxlaw-6840	701	19	of	of	ADP
taxlaw-6840	701	20	work	work	NOUN
taxlaw-6840	701	21	,	,	PUNCT
taxlaw-6840	701	22	and	and	CCONJ
taxlaw-6840	701	23	then	then	ADV
taxlaw-6840	701	24	rise	rise	VERB
taxlaw-6840	701	25	less	less	ADV
taxlaw-6840	701	26	steeply	steeply	ADV
taxlaw-6840	701	27	.	.	PUNCT
taxlaw-6840	702	1	this	this	DET
taxlaw-6840	702	2	hybrid	hybrid	ADJ
taxlaw-6840	702	3	option	option	NOUN
taxlaw-6840	702	4	lacks	lack	VERB
taxlaw-6840	702	5	the	the	DET
taxlaw-6840	702	6	universality	universality	NOUN
taxlaw-6840	702	7	of	of	ADP
taxlaw-6840	702	8	a	a	DET
taxlaw-6840	702	9	classic	classic	ADJ
taxlaw-6840	702	10	ubi	ubi	NOUN
taxlaw-6840	702	11	(	(	PUNCT
taxlaw-6840	702	12	since	since	SCONJ
taxlaw-6840	702	13	higherincome	higherincome	ADJ
taxlaw-6840	702	14	people	people	NOUN
taxlaw-6840	702	15	would	would	AUX
taxlaw-6840	702	16	no	no	ADV
taxlaw-6840	702	17	longer	long	ADV
taxlaw-6840	702	18	receive	receive	VERB
taxlaw-6840	702	19	it	it	PRON
taxlaw-6840	702	20	)	)	PUNCT
taxlaw-6840	702	21	,	,	PUNCT
taxlaw-6840	702	22	and	and	CCONJ
taxlaw-6840	702	23	unlike	unlike	ADP
taxlaw-6840	702	24	the	the	DET
taxlaw-6840	702	25	eitc	eitc	NOUN
taxlaw-6840	702	26	,	,	PUNCT
taxlaw-6840	702	27	it	it	PRON
taxlaw-6840	702	28	removes	remove	VERB
taxlaw-6840	702	29	the	the	DET
taxlaw-6840	702	30	link	link	NOUN
taxlaw-6840	702	31	between	between	ADP
taxlaw-6840	702	32	the	the	DET
taxlaw-6840	702	33	initial	initial	ADJ
taxlaw-6840	702	34	benefit	benefit	NOUN
taxlaw-6840	702	35	and	and	CCONJ
taxlaw-6840	702	36	work	work	NOUN
taxlaw-6840	702	37	.	.	PUNCT
taxlaw-6840	703	1	some	some	PRON
taxlaw-6840	703	2	favor	favor	VERB
taxlaw-6840	703	3	this	this	DET
taxlaw-6840	703	4	structure	structure	NOUN
taxlaw-6840	703	5	since	since	SCONJ
taxlaw-6840	703	6	it	it	PRON
taxlaw-6840	703	7	would	would	AUX
taxlaw-6840	703	8	be	be	AUX
taxlaw-6840	703	9	more	more	ADV
taxlaw-6840	703	10	helpful	helpful	ADJ
taxlaw-6840	703	11	for	for	ADP
taxlaw-6840	703	12	those	those	PRON
taxlaw-6840	703	13	that	that	PRON
taxlaw-6840	703	14	could	could	AUX
taxlaw-6840	703	15	not	not	PART
taxlaw-6840	703	16	find	find	VERB
taxlaw-6840	703	17	work	work	NOUN
taxlaw-6840	703	18	.	.	PUNCT
taxlaw-6840	704	1	still	still	ADV
taxlaw-6840	704	2	,	,	PUNCT
taxlaw-6840	704	3	unemployment	unemployment	NOUN
taxlaw-6840	704	4	insurance	insurance	NOUN
taxlaw-6840	704	5	and	and	CCONJ
taxlaw-6840	704	6	disability	disability	NOUN
taxlaw-6840	704	7	insurance	insurance	NOUN
taxlaw-6840	704	8	are	be	AUX
taxlaw-6840	704	9	intended	intend	VERB
taxlaw-6840	704	10	to	to	PART
taxlaw-6840	704	11	help	help	VERB
taxlaw-6840	704	12	with	with	ADP
taxlaw-6840	704	13	economic	economic	ADJ
taxlaw-6840	704	14	hardship	hardship	NOUN
taxlaw-6840	704	15	due	due	ADP
taxlaw-6840	704	16	to	to	ADP
taxlaw-6840	704	17	many	many	ADJ
taxlaw-6840	704	18	sources	source	NOUN
taxlaw-6840	704	19	of	of	ADP
taxlaw-6840	704	20	joblessness	joblessness	NOUN
taxlaw-6840	704	21	.	.	PUNCT
taxlaw-6840	705	1	also	also	ADV
taxlaw-6840	705	2	,	,	PUNCT
taxlaw-6840	705	3	because	because	SCONJ
taxlaw-6840	705	4	of	of	ADP
taxlaw-6840	705	5	the	the	DET
taxlaw-6840	705	6	additional	additional	ADJ
taxlaw-6840	705	7	expense	expense	NOUN
taxlaw-6840	705	8	associated	associate	VERB
taxlaw-6840	705	9	with	with	ADP
taxlaw-6840	705	10	not	not	PART
taxlaw-6840	705	11	“	"	PUNCT
taxlaw-6840	705	12	phasing	phase	VERB
taxlaw-6840	705	13	in	in	ADP
taxlaw-6840	705	14	”	"	PUNCT
taxlaw-6840	705	15	the	the	DET
taxlaw-6840	705	16	tax	tax	NOUN
taxlaw-6840	705	17	credits	credit	NOUN
taxlaw-6840	705	18	with	with	ADP
taxlaw-6840	705	19	income	income	NOUN
taxlaw-6840	705	20	,	,	PUNCT
taxlaw-6840	705	21	other	other	ADJ
taxlaw-6840	705	22	features	feature	NOUN
taxlaw-6840	705	23	(	(	PUNCT
taxlaw-6840	705	24	such	such	ADJ
taxlaw-6840	705	25	as	as	ADP
taxlaw-6840	705	26	the	the	DET
taxlaw-6840	705	27	credit	credit	NOUN
taxlaw-6840	705	28	per	per	ADP
taxlaw-6840	705	29	hour	hour	NOUN
taxlaw-6840	705	30	of	of	ADP
taxlaw-6840	705	31	work	work	NOUN
taxlaw-6840	705	32	and	and	CCONJ
taxlaw-6840	705	33	the	the	DET
taxlaw-6840	705	34	maximum	maximum	ADJ
taxlaw-6840	705	35	credit	credit	NOUN
taxlaw-6840	705	36	)	)	PUNCT
taxlaw-6840	705	37	would	would	AUX
taxlaw-6840	705	38	need	need	VERB
taxlaw-6840	705	39	to	to	PART
taxlaw-6840	705	40	be	be	AUX
taxlaw-6840	705	41	less	less	ADV
taxlaw-6840	705	42	generous	generous	ADJ
taxlaw-6840	705	43	,	,	PUNCT
taxlaw-6840	705	44	for	for	ADP
taxlaw-6840	705	45	any	any	DET
taxlaw-6840	705	46	given	give	VERB
taxlaw-6840	705	47	budget	budget	NOUN
taxlaw-6840	705	48	cost	cost	NOUN
taxlaw-6840	705	49	.	.	PUNCT
taxlaw-6840	706	1	this	this	PRON
taxlaw-6840	706	2	would	would	AUX
taxlaw-6840	706	3	reduce	reduce	VERB
taxlaw-6840	706	4	the	the	DET
taxlaw-6840	706	5	wage	wage	NOUN
taxlaw-6840	706	6	subsidy	subsidy	NOUN
taxlaw-6840	706	7	element	element	NOUN
taxlaw-6840	706	8	of	of	ADP
taxlaw-6840	706	9	the	the	DET
taxlaw-6840	706	10	eitc	eitc	NOUN
taxlaw-6840	706	11	.	.	PUNCT
taxlaw-6840	707	1	102	102	NUM
taxlaw-6840	707	2	see	see	VERB
taxlaw-6840	707	3	congressional	congressional	ADJ
taxlaw-6840	707	4	budget	budget	NOUN
taxlaw-6840	707	5	office	office	NOUN
taxlaw-6840	707	6	,	,	PUNCT
taxlaw-6840	707	7	the	the	DET
taxlaw-6840	707	8	budget	budget	NOUN
taxlaw-6840	707	9	and	and	CCONJ
taxlaw-6840	707	10	economic	economic	ADJ
taxlaw-6840	707	11	outlook	outlook	NOUN
taxlaw-6840	707	12	:	:	PUNCT
taxlaw-6840	707	13	2018	2018	NUM
taxlaw-6840	707	14	to	to	ADP
taxlaw-6840	707	15	2028	2028	NUM
taxlaw-6840	707	16	(	(	PUNCT
taxlaw-6840	707	17	2018	2018	NUM
taxlaw-6840	707	18	)	)	PUNCT
taxlaw-6840	707	19	(	(	PUNCT
taxlaw-6840	707	20	outlining	outline	VERB
taxlaw-6840	707	21	a	a	DET
taxlaw-6840	707	22	baseline	baseline	NOUN
taxlaw-6840	707	23	from	from	ADP
taxlaw-6840	707	24	which	which	PRON
taxlaw-6840	707	25	to	to	PART
taxlaw-6840	707	26	create	create	VERB
taxlaw-6840	707	27	assumptions	assumption	NOUN
taxlaw-6840	707	28	about	about	ADP
taxlaw-6840	707	29	carbon	carbon	NOUN
taxlaw-6840	707	30	tax	tax	NOUN
taxlaw-6840	707	31	effects	effect	NOUN
taxlaw-6840	707	32	)	)	PUNCT
taxlaw-6840	707	33	.	.	PUNCT
taxlaw-6840	708	1	here	here	ADV
taxlaw-6840	708	2	i	i	PRON
taxlaw-6840	708	3	assume	assume	VERB
taxlaw-6840	708	4	that	that	SCONJ
taxlaw-6840	708	5	a	a	DET
taxlaw-6840	708	6	phased	phase	VERB
taxlaw-6840	708	7	in	in	ADP
taxlaw-6840	708	8	carbon	carbon	NOUN
taxlaw-6840	708	9	tax	tax	NOUN
taxlaw-6840	708	10	that	that	PRON
taxlaw-6840	708	11	would	would	AUX
taxlaw-6840	708	12	average	average	VERB
taxlaw-6840	708	13	the	the	DET
taxlaw-6840	708	14	same	same	ADJ
taxlaw-6840	708	15	rate	rate	NOUN
taxlaw-6840	708	16	over	over	ADP
taxlaw-6840	708	17	ten	ten	NUM
taxlaw-6840	708	18	years	year	NOUN
taxlaw-6840	708	19	would	would	AUX
taxlaw-6840	708	20	raise	raise	VERB
taxlaw-6840	708	21	the	the	DET
taxlaw-6840	708	22	same	same	ADJ
taxlaw-6840	708	23	revenue	revenue	NOUN
taxlaw-6840	708	24	;	;	PUNCT
taxlaw-6840	708	25	however	however	ADV
taxlaw-6840	708	26	,	,	PUNCT
taxlaw-6840	708	27	ongoing	ongoing	ADJ
taxlaw-6840	708	28	revenues	revenue	NOUN
taxlaw-6840	708	29	under	under	ADP
taxlaw-6840	708	30	this	this	DET
taxlaw-6840	708	31	carbon	carbon	NOUN
taxlaw-6840	708	32	tax	tax	NOUN
taxlaw-6840	708	33	would	would	AUX
taxlaw-6840	708	34	be	be	AUX
taxlaw-6840	708	35	higher	high	ADJ
taxlaw-6840	708	36	.	.	PUNCT
taxlaw-6840	709	1	the	the	DET
taxlaw-6840	709	2	cbo	cbo	PROPN
taxlaw-6840	709	3	estimates	estimate	NOUN
taxlaw-6840	709	4	allow	allow	VERB
taxlaw-6840	709	5	behavioral	behavioral	ADJ
taxlaw-6840	709	6	response	response	NOUN
taxlaw-6840	709	7	(	(	PUNCT
taxlaw-6840	709	8	i.e.	i.e.	X
taxlaw-6840	709	9	,	,	PUNCT
taxlaw-6840	709	10	less	less	ADJ
taxlaw-6840	709	11	carbon	carbon	NOUN
taxlaw-6840	709	12	)	)	PUNCT
taxlaw-6840	709	13	in	in	ADP
taxlaw-6840	709	14	their	their	PRON
taxlaw-6840	709	15	estimates	estimate	NOUN
taxlaw-6840	709	16	;	;	PUNCT
taxlaw-6840	709	17	that	that	DET
taxlaw-6840	709	18	tax	tax	NOUN
taxlaw-6840	709	19	would	would	AUX
taxlaw-6840	709	20	be	be	AUX
taxlaw-6840	709	21	indexed	index	VERB
taxlaw-6840	709	22	for	for	ADP
taxlaw-6840	709	23	inflation	inflation	NOUN
taxlaw-6840	709	24	.	.	PUNCT
taxlaw-6840	710	1	there	there	PRON
taxlaw-6840	710	2	is	be	VERB
taxlaw-6840	710	3	of	of	ADP
taxlaw-6840	710	4	course	course	NOUN
taxlaw-6840	710	5	some	some	DET
taxlaw-6840	710	6	controversy	controversy	NOUN
taxlaw-6840	710	7	over	over	ADP
taxlaw-6840	710	8	the	the	DET
taxlaw-6840	710	9	exact	exact	ADJ
taxlaw-6840	710	10	external	external	ADJ
taxlaw-6840	710	11	cost	cost	NOUN
taxlaw-6840	710	12	of	of	ADP
taxlaw-6840	710	13	carbon	carbon	NOUN
taxlaw-6840	710	14	,	,	PUNCT
taxlaw-6840	710	15	and	and	CCONJ
taxlaw-6840	710	16	estimates	estimate	NOUN
taxlaw-6840	710	17	vary	vary	VERB
taxlaw-6840	710	18	substantially	substantially	ADV
taxlaw-6840	710	19	.	.	PUNCT
taxlaw-6840	711	1	see	see	VERB
taxlaw-6840	711	2	,	,	PUNCT
taxlaw-6840	711	3	e.g	e.g	PROPN
taxlaw-6840	711	4	,	,	PUNCT
taxlaw-6840	711	5	robert	robert	PROPN
taxlaw-6840	711	6	s.	s.	PROPN
taxlaw-6840	711	7	pindyck	pindyck	PROPN
taxlaw-6840	711	8	,	,	PUNCT
taxlaw-6840	711	9	the	the	DET
taxlaw-6840	711	10	social	social	ADJ
taxlaw-6840	711	11	cost	cost	NOUN
taxlaw-6840	711	12	of	of	ADP
taxlaw-6840	711	13	carbon	carbon	NOUN
taxlaw-6840	711	14	revisited	revisit	VERB
taxlaw-6840	711	15	,	,	PUNCT
taxlaw-6840	711	16	94	94	NUM
taxlaw-6840	711	17	j.	j.	NOUN
taxlaw-6840	711	18	of	of	ADP
taxlaw-6840	711	19	env’t	env’t	X
taxlaw-6840	711	20	econ	econ	X
taxlaw-6840	711	21	.	.	PUNCT
taxlaw-6840	712	1	and	and	CCONJ
taxlaw-6840	712	2	mgmt	mgmt	PROPN
taxlaw-6840	712	3	.	.	PUNCT
taxlaw-6840	713	1	140	140	NUM
taxlaw-6840	713	2	(	(	PUNCT
taxlaw-6840	713	3	2019	2019	NUM
taxlaw-6840	713	4	)	)	PUNCT
taxlaw-6840	713	5	(	(	PUNCT
taxlaw-6840	713	6	finding	find	VERB
taxlaw-6840	713	7	that	that	SCONJ
taxlaw-6840	713	8	the	the	DET
taxlaw-6840	713	9	social	social	ADJ
taxlaw-6840	713	10	carbon	carbon	NOUN
taxlaw-6840	713	11	cost	cost	NOUN
taxlaw-6840	713	12	estimates	estimate	NOUN
taxlaw-6840	713	13	of	of	ADP
taxlaw-6840	713	14	most	most	ADJ
taxlaw-6840	713	15	experts	expert	NOUN
taxlaw-6840	713	16	averages	average	VERB
taxlaw-6840	713	17	quite	quite	DET
taxlaw-6840	713	18	a	a	DET
taxlaw-6840	713	19	bit	bit	NOUN
taxlaw-6840	713	20	higher	high	ADJ
taxlaw-6840	713	21	than	than	ADP
taxlaw-6840	713	22	$	$	SYM
taxlaw-6840	713	23	50	50	NUM
taxlaw-6840	713	24	per	per	ADP
taxlaw-6840	713	25	metric	metric	ADJ
taxlaw-6840	713	26	ton	ton	NOUN
taxlaw-6840	713	27	,	,	PUNCT
taxlaw-6840	713	28	although	although	SCONJ
taxlaw-6840	713	29	$	$	SYM
taxlaw-6840	713	30	50	50	NUM
taxlaw-6840	713	31	per	per	ADP
taxlaw-6840	713	32	metric	metric	ADJ
taxlaw-6840	713	33	ton	ton	NOUN
taxlaw-6840	713	34	is	be	AUX
taxlaw-6840	713	35	closer	close	ADJ
taxlaw-6840	713	36	to	to	ADP
taxlaw-6840	713	37	government	government	NOUN
taxlaw-6840	713	38	estimates	estimate	NOUN
taxlaw-6840	713	39	)	)	PUNCT
taxlaw-6840	713	40	.	.	PUNCT
taxlaw-6840	714	1	for	for	ADP
taxlaw-6840	714	2	example	example	NOUN
taxlaw-6840	714	3	,	,	PUNCT
taxlaw-6840	714	4	the	the	DET
taxlaw-6840	714	5	u.s	u.s	PROPN
taxlaw-6840	714	6	.	.	PROPN
taxlaw-6840	714	7	epa	epa	PROPN
taxlaw-6840	714	8	lists	list	VERB
taxlaw-6840	714	9	a	a	DET
taxlaw-6840	714	10	social	social	ADJ
taxlaw-6840	714	11	cost	cost	NOUN
taxlaw-6840	714	12	of	of	ADP
taxlaw-6840	714	13	carbon	carbon	NOUN
taxlaw-6840	714	14	for	for	ADP
taxlaw-6840	714	15	2020	2020	NUM
taxlaw-6840	714	16	of	of	ADP
taxlaw-6840	714	17	$	$	SYM
taxlaw-6840	714	18	62	62	NUM
taxlaw-6840	714	19	at	at	ADP
taxlaw-6840	714	20	a	a	DET
taxlaw-6840	714	21	2.5	2.5	NUM
taxlaw-6840	714	22	%	%	NOUN
taxlaw-6840	714	23	discount	discount	NOUN
taxlaw-6840	714	24	rate	rate	NOUN
taxlaw-6840	714	25	or	or	CCONJ
taxlaw-6840	714	26	$	$	SYM
taxlaw-6840	714	27	42	42	NUM
taxlaw-6840	714	28	at	at	ADP
taxlaw-6840	714	29	a	a	DET
taxlaw-6840	714	30	3	3	NUM
taxlaw-6840	714	31	%	%	NOUN
taxlaw-6840	714	32	discount	discount	NOUN
taxlaw-6840	714	33	rate	rate	NOUN
taxlaw-6840	714	34	.	.	PUNCT
taxlaw-6840	715	1	estimates	estimate	NOUN
taxlaw-6840	715	2	are	be	AUX
taxlaw-6840	715	3	sensitive	sensitive	ADJ
taxlaw-6840	715	4	to	to	ADP
taxlaw-6840	715	5	the	the	DET
taxlaw-6840	715	6	discount	discount	NOUN
taxlaw-6840	715	7	rate	rate	NOUN
taxlaw-6840	715	8	since	since	SCONJ
taxlaw-6840	715	9	many	many	ADJ
taxlaw-6840	715	10	of	of	ADP
taxlaw-6840	715	11	the	the	DET
taxlaw-6840	715	12	costs	cost	NOUN
taxlaw-6840	715	13	of	of	ADP
taxlaw-6840	715	14	climate	climate	NOUN
taxlaw-6840	715	15	change	change	NOUN
taxlaw-6840	715	16	are	be	AUX
taxlaw-6840	715	17	felt	feel	VERB
taxlaw-6840	715	18	in	in	ADP
taxlaw-6840	715	19	the	the	DET
taxlaw-6840	715	20	future	future	NOUN
taxlaw-6840	715	21	.	.	PUNCT
taxlaw-6840	716	1	2020	2020	NUM
taxlaw-6840	716	2	]	]	PUNCT
taxlaw-6840	717	1	fixing	fix	VERB
taxlaw-6840	717	2	five	five	NUM
taxlaw-6840	717	3	flaws	flaw	NOUN
taxlaw-6840	717	4	of	of	ADP
taxlaw-6840	717	5	the	the	DET
taxlaw-6840	717	6	tax	tax	NOUN
taxlaw-6840	717	7	cuts	cut	NOUN
taxlaw-6840	717	8	and	and	CCONJ
taxlaw-6840	717	9	jobs	job	NOUN
taxlaw-6840	717	10	act	act	VERB
taxlaw-6840	717	11	69	69	NUM
taxlaw-6840	717	12	since	since	SCONJ
taxlaw-6840	717	13	carbon	carbon	NOUN
taxlaw-6840	717	14	would	would	AUX
taxlaw-6840	717	15	still	still	ADV
taxlaw-6840	717	16	be	be	AUX
taxlaw-6840	717	17	more	more	ADV
taxlaw-6840	717	18	expensive	expensive	ADJ
taxlaw-6840	717	19	,	,	PUNCT
taxlaw-6840	717	20	the	the	DET
taxlaw-6840	717	21	environmental	environmental	ADJ
taxlaw-6840	717	22	aims	aim	NOUN
taxlaw-6840	717	23	would	would	AUX
taxlaw-6840	717	24	continue	continue	VERB
taxlaw-6840	717	25	to	to	PART
taxlaw-6840	717	26	be	be	AUX
taxlaw-6840	717	27	realized	realize	VERB
taxlaw-6840	717	28	,	,	PUNCT
taxlaw-6840	717	29	even	even	ADV
taxlaw-6840	717	30	if	if	SCONJ
taxlaw-6840	717	31	the	the	DET
taxlaw-6840	717	32	tax	tax	NOUN
taxlaw-6840	717	33	revenue	revenue	NOUN
taxlaw-6840	717	34	were	be	AUX
taxlaw-6840	717	35	simply	simply	ADV
taxlaw-6840	717	36	turned	turn	VERB
taxlaw-6840	717	37	directly	directly	ADV
taxlaw-6840	717	38	back	back	ADV
taxlaw-6840	717	39	to	to	ADP
taxlaw-6840	717	40	the	the	DET
taxlaw-6840	717	41	people	people	NOUN
taxlaw-6840	717	42	.	.	PUNCT
taxlaw-6840	718	1	and	and	CCONJ
taxlaw-6840	718	2	,	,	PUNCT
taxlaw-6840	718	3	if	if	SCONJ
taxlaw-6840	718	4	the	the	DET
taxlaw-6840	718	5	revenue	revenue	NOUN
taxlaw-6840	718	6	were	be	AUX
taxlaw-6840	718	7	handed	hand	VERB
taxlaw-6840	718	8	back	back	ADV
taxlaw-6840	718	9	on	on	ADP
taxlaw-6840	718	10	an	an	DET
taxlaw-6840	718	11	even	even	ADJ
taxlaw-6840	718	12	per	per	ADP
taxlaw-6840	718	13	-	-	PUNCT
taxlaw-6840	718	14	capita	capita	NOUN
taxlaw-6840	718	15	basis	basis	NOUN
taxlaw-6840	718	16	,	,	PUNCT
taxlaw-6840	718	17	estimates	estimate	NOUN
taxlaw-6840	718	18	suggest	suggest	VERB
taxlaw-6840	718	19	that	that	SCONJ
taxlaw-6840	718	20	70	70	NUM
taxlaw-6840	718	21	%	%	NOUN
taxlaw-6840	718	22	of	of	ADP
taxlaw-6840	718	23	americans	americans	PROPN
taxlaw-6840	718	24	would	would	AUX
taxlaw-6840	718	25	be	be	AUX
taxlaw-6840	718	26	better	well	ADJ
taxlaw-6840	718	27	off	off	ADV
taxlaw-6840	718	28	,	,	PUNCT
taxlaw-6840	718	29	since	since	SCONJ
taxlaw-6840	718	30	the	the	DET
taxlaw-6840	718	31	rich	rich	ADJ
taxlaw-6840	718	32	consume	consume	VERB
taxlaw-6840	718	33	more	more	ADJ
taxlaw-6840	718	34	carbon	carbon	NOUN
taxlaw-6840	718	35	than	than	ADP
taxlaw-6840	718	36	the	the	DET
taxlaw-6840	718	37	poor	poor	ADJ
taxlaw-6840	718	38	(	(	PUNCT
taxlaw-6840	718	39	in	in	ADP
taxlaw-6840	718	40	total).103	total).103	NOUN
taxlaw-6840	718	41	if	if	SCONJ
taxlaw-6840	718	42	such	such	DET
taxlaw-6840	718	43	a	a	DET
taxlaw-6840	718	44	step	step	NOUN
taxlaw-6840	718	45	were	be	AUX
taxlaw-6840	718	46	necessary	necessary	ADJ
taxlaw-6840	718	47	to	to	PART
taxlaw-6840	718	48	build	build	VERB
taxlaw-6840	718	49	support	support	NOUN
taxlaw-6840	718	50	for	for	ADP
taxlaw-6840	718	51	the	the	DET
taxlaw-6840	718	52	carbon	carbon	NOUN
taxlaw-6840	718	53	tax	tax	NOUN
taxlaw-6840	718	54	,	,	PUNCT
taxlaw-6840	718	55	that	that	PRON
taxlaw-6840	718	56	is	be	AUX
taxlaw-6840	718	57	definitely	definitely	ADV
taxlaw-6840	718	58	preferable	preferable	ADJ
taxlaw-6840	718	59	to	to	ADP
taxlaw-6840	718	60	no	no	DET
taxlaw-6840	718	61	action	action	NOUN
taxlaw-6840	718	62	.	.	PUNCT
taxlaw-6840	719	1	however	however	ADV
taxlaw-6840	719	2	,	,	PUNCT
taxlaw-6840	719	3	combining	combine	VERB
taxlaw-6840	719	4	the	the	DET
taxlaw-6840	719	5	carbon	carbon	NOUN
taxlaw-6840	719	6	tax	tax	NOUN
taxlaw-6840	719	7	with	with	ADP
taxlaw-6840	719	8	the	the	DET
taxlaw-6840	719	9	reforms	reform	NOUN
taxlaw-6840	719	10	in	in	ADP
taxlaw-6840	719	11	table	table	NOUN
taxlaw-6840	719	12	5	5	NUM
taxlaw-6840	719	13	is	be	AUX
taxlaw-6840	719	14	more	more	ADV
taxlaw-6840	719	15	intellectually	intellectually	ADV
taxlaw-6840	719	16	appealing	appealing	ADJ
taxlaw-6840	719	17	,	,	PUNCT
taxlaw-6840	719	18	since	since	SCONJ
taxlaw-6840	719	19	the	the	DET
taxlaw-6840	719	20	earned	earn	VERB
taxlaw-6840	719	21	income	income	NOUN
taxlaw-6840	719	22	tax	tax	NOUN
taxlaw-6840	719	23	credit	credit	NOUN
taxlaw-6840	719	24	is	be	AUX
taxlaw-6840	719	25	a	a	DET
taxlaw-6840	719	26	more	more	ADV
taxlaw-6840	719	27	direct	direct	ADJ
taxlaw-6840	719	28	method	method	NOUN
taxlaw-6840	719	29	of	of	ADP
taxlaw-6840	719	30	moving	move	VERB
taxlaw-6840	719	31	resources	resource	NOUN
taxlaw-6840	719	32	toward	toward	ADP
taxlaw-6840	719	33	those	those	PRON
taxlaw-6840	719	34	with	with	ADP
taxlaw-6840	719	35	the	the	DET
taxlaw-6840	719	36	most	most	ADJ
taxlaw-6840	719	37	need	need	NOUN
taxlaw-6840	719	38	,	,	PUNCT
taxlaw-6840	719	39	whereas	whereas	SCONJ
taxlaw-6840	719	40	a	a	DET
taxlaw-6840	719	41	uniform	uniform	ADJ
taxlaw-6840	719	42	per	per	ADP
taxlaw-6840	719	43	-	-	PUNCT
taxlaw-6840	719	44	capita	capita	NOUN
taxlaw-6840	719	45	carbon	carbon	NOUN
taxlaw-6840	719	46	dividend	dividend	NOUN
taxlaw-6840	719	47	is	be	AUX
taxlaw-6840	719	48	less	less	ADV
taxlaw-6840	719	49	targeted	target	VERB
taxlaw-6840	719	50	.	.	PUNCT
taxlaw-6840	720	1	third	third	ADJ
taxlaw-6840	720	2	,	,	PUNCT
taxlaw-6840	720	3	capital	capital	NOUN
taxlaw-6840	720	4	taxation	taxation	NOUN
taxlaw-6840	720	5	can	can	AUX
taxlaw-6840	720	6	be	be	AUX
taxlaw-6840	720	7	further	far	ADV
taxlaw-6840	720	8	buttressed	buttress	VERB
taxlaw-6840	720	9	to	to	PART
taxlaw-6840	720	10	level	level	VERB
taxlaw-6840	720	11	the	the	DET
taxlaw-6840	720	12	playing	play	VERB
taxlaw-6840	720	13	field	field	NOUN
taxlaw-6840	720	14	between	between	ADP
taxlaw-6840	720	15	capital	capital	NOUN
taxlaw-6840	720	16	and	and	CCONJ
taxlaw-6840	720	17	labor	labor	NOUN
taxlaw-6840	720	18	income	income	NOUN
taxlaw-6840	720	19	.	.	PUNCT
taxlaw-6840	721	1	at	at	ADP
taxlaw-6840	721	2	present	present	ADJ
taxlaw-6840	721	3	,	,	PUNCT
taxlaw-6840	721	4	capital	capital	NOUN
taxlaw-6840	721	5	gains	gain	NOUN
taxlaw-6840	721	6	and	and	CCONJ
taxlaw-6840	721	7	dividends	dividend	NOUN
taxlaw-6840	721	8	are	be	AUX
taxlaw-6840	721	9	taxed	tax	VERB
taxlaw-6840	721	10	preferentially	preferentially	ADV
taxlaw-6840	721	11	relative	relative	ADJ
taxlaw-6840	721	12	to	to	ADP
taxlaw-6840	721	13	wage	wage	NOUN
taxlaw-6840	721	14	income	income	NOUN
taxlaw-6840	721	15	.	.	PUNCT
taxlaw-6840	722	1	as	as	SCONJ
taxlaw-6840	722	2	discussed	discuss	VERB
taxlaw-6840	722	3	in	in	ADP
taxlaw-6840	722	4	sections	section	NOUN
taxlaw-6840	722	5	iii	iii	PROPN
taxlaw-6840	722	6	and	and	CCONJ
taxlaw-6840	722	7	iv	iv	NOUN
taxlaw-6840	722	8	above	above	ADV
taxlaw-6840	722	9	,	,	PUNCT
taxlaw-6840	722	10	there	there	PRON
taxlaw-6840	722	11	is	be	VERB
taxlaw-6840	722	12	no	no	DET
taxlaw-6840	722	13	strong	strong	ADJ
taxlaw-6840	722	14	theoretical	theoretical	ADJ
taxlaw-6840	722	15	foundation	foundation	NOUN
taxlaw-6840	722	16	behind	behind	ADP
taxlaw-6840	722	17	this	this	DET
taxlaw-6840	722	18	policy	policy	NOUN
taxlaw-6840	722	19	stance	stance	NOUN
taxlaw-6840	722	20	,	,	PUNCT
taxlaw-6840	722	21	nor	nor	CCONJ
taxlaw-6840	722	22	is	be	AUX
taxlaw-6840	722	23	there	there	PRON
taxlaw-6840	722	24	solid	solid	ADJ
taxlaw-6840	722	25	empirical	empirical	ADJ
taxlaw-6840	722	26	evidence	evidence	NOUN
taxlaw-6840	722	27	in	in	ADP
taxlaw-6840	722	28	favor	favor	NOUN
taxlaw-6840	722	29	of	of	ADP
taxlaw-6840	722	30	light	light	ADJ
taxlaw-6840	722	31	capital	capital	NOUN
taxlaw-6840	722	32	taxation	taxation	NOUN
taxlaw-6840	722	33	.	.	PUNCT
taxlaw-6840	723	1	however	however	ADV
taxlaw-6840	723	2	,	,	PUNCT
taxlaw-6840	723	3	there	there	PRON
taxlaw-6840	723	4	is	be	VERB
taxlaw-6840	723	5	evidence	evidence	NOUN
taxlaw-6840	723	6	that	that	SCONJ
taxlaw-6840	723	7	the	the	DET
taxlaw-6840	723	8	capital	capital	NOUN
taxlaw-6840	723	9	share	share	NOUN
taxlaw-6840	723	10	of	of	ADP
taxlaw-6840	723	11	income	income	NOUN
taxlaw-6840	723	12	is	be	AUX
taxlaw-6840	723	13	rising	rise	VERB
taxlaw-6840	723	14	and	and	CCONJ
taxlaw-6840	723	15	that	that	SCONJ
taxlaw-6840	723	16	capital	capital	NOUN
taxlaw-6840	723	17	income	income	NOUN
taxlaw-6840	723	18	is	be	AUX
taxlaw-6840	723	19	far	far	ADV
taxlaw-6840	723	20	more	more	ADV
taxlaw-6840	723	21	concentrated	concentrated	ADJ
taxlaw-6840	723	22	than	than	ADP
taxlaw-6840	723	23	labor	labor	NOUN
taxlaw-6840	723	24	income	income	NOUN
taxlaw-6840	723	25	,	,	PUNCT
taxlaw-6840	723	26	both	both	DET
taxlaw-6840	723	27	arguments	argument	NOUN
taxlaw-6840	723	28	for	for	ADP
taxlaw-6840	723	29	greater	great	ADJ
taxlaw-6840	723	30	capital	capital	NOUN
taxlaw-6840	723	31	taxation	taxation	NOUN
taxlaw-6840	723	32	.	.	PUNCT
taxlaw-6840	724	1	the	the	DET
taxlaw-6840	724	2	suggested	suggest	VERB
taxlaw-6840	724	3	incremental	incremental	ADJ
taxlaw-6840	724	4	reforms	reform	NOUN
taxlaw-6840	724	5	in	in	ADP
taxlaw-6840	724	6	table	table	NOUN
taxlaw-6840	724	7	4	4	NUM
taxlaw-6840	724	8	move	move	NOUN
taxlaw-6840	724	9	in	in	ADP
taxlaw-6840	724	10	this	this	DET
taxlaw-6840	724	11	direction	direction	NOUN
taxlaw-6840	724	12	by	by	ADP
taxlaw-6840	724	13	strengthening	strengthen	VERB
taxlaw-6840	724	14	business	business	NOUN
taxlaw-6840	724	15	taxation	taxation	NOUN
taxlaw-6840	724	16	.	.	PUNCT
taxlaw-6840	725	1	but	but	CCONJ
taxlaw-6840	725	2	there	there	PRON
taxlaw-6840	725	3	are	be	VERB
taxlaw-6840	725	4	also	also	ADV
taxlaw-6840	725	5	useful	useful	ADJ
taxlaw-6840	725	6	reforms	reform	NOUN
taxlaw-6840	725	7	on	on	ADP
taxlaw-6840	725	8	the	the	DET
taxlaw-6840	725	9	individual	individual	ADJ
taxlaw-6840	725	10	level	level	NOUN
taxlaw-6840	725	11	.	.	PUNCT
taxlaw-6840	726	1	still	still	ADV
taxlaw-6840	726	2	,	,	PUNCT
taxlaw-6840	726	3	some	some	PRON
taxlaw-6840	726	4	worry	worry	VERB
taxlaw-6840	726	5	about	about	ADP
taxlaw-6840	726	6	the	the	DET
taxlaw-6840	726	7	possible	possible	ADJ
taxlaw-6840	726	8	double	double	ADJ
taxlaw-6840	726	9	taxation	taxation	NOUN
taxlaw-6840	726	10	of	of	ADP
taxlaw-6840	726	11	equity	equity	NOUN
taxlaw-6840	726	12	-	-	PUNCT
taxlaw-6840	726	13	financed	finance	VERB
taxlaw-6840	726	14	investments	investment	NOUN
taxlaw-6840	726	15	if	if	SCONJ
taxlaw-6840	726	16	both	both	PRON
taxlaw-6840	726	17	business	business	NOUN
taxlaw-6840	726	18	and	and	CCONJ
taxlaw-6840	726	19	individual	individual	ADJ
taxlaw-6840	726	20	capital	capital	NOUN
taxlaw-6840	726	21	taxation	taxation	NOUN
taxlaw-6840	726	22	are	be	AUX
taxlaw-6840	726	23	strengthened	strengthen	VERB
taxlaw-6840	726	24	.	.	PUNCT
taxlaw-6840	727	1	there	there	PRON
taxlaw-6840	727	2	are	be	VERB
taxlaw-6840	727	3	several	several	ADJ
taxlaw-6840	727	4	reasons	reason	NOUN
taxlaw-6840	727	5	why	why	SCONJ
taxlaw-6840	727	6	such	such	ADJ
taxlaw-6840	727	7	worries	worry	NOUN
taxlaw-6840	727	8	are	be	AUX
taxlaw-6840	727	9	overstated	overstate	VERB
taxlaw-6840	727	10	.	.	PUNCT
taxlaw-6840	728	1	first	first	ADV
taxlaw-6840	728	2	,	,	PUNCT
taxlaw-6840	728	3	debt	debt	NOUN
taxlaw-6840	728	4	-	-	PUNCT
taxlaw-6840	728	5	financed	finance	VERB
taxlaw-6840	728	6	investments	investment	NOUN
taxlaw-6840	728	7	are	be	AUX
taxlaw-6840	728	8	not	not	PART
taxlaw-6840	728	9	double	double	ADJ
taxlaw-6840	728	10	-	-	PUNCT
taxlaw-6840	728	11	taxed	tax	VERB
taxlaw-6840	728	12	,	,	PUNCT
taxlaw-6840	728	13	since	since	SCONJ
taxlaw-6840	728	14	they	they	PRON
taxlaw-6840	728	15	are	be	AUX
taxlaw-6840	728	16	typically	typically	ADV
taxlaw-6840	728	17	subsidized	subsidize	VERB
taxlaw-6840	728	18	through	through	ADP
taxlaw-6840	728	19	the	the	DET
taxlaw-6840	728	20	corporate	corporate	ADJ
taxlaw-6840	728	21	tax	tax	NOUN
taxlaw-6840	728	22	system	system	NOUN
taxlaw-6840	728	23	.	.	PUNCT
taxlaw-6840	729	1	second	second	ADJ
taxlaw-6840	729	2	,	,	PUNCT
taxlaw-6840	729	3	70	70	NUM
taxlaw-6840	729	4	%	%	NOUN
taxlaw-6840	729	5	of	of	ADP
taxlaw-6840	729	6	equity	equity	NOUN
taxlaw-6840	729	7	income	income	NOUN
taxlaw-6840	729	8	is	be	AUX
taxlaw-6840	729	9	not	not	PART
taxlaw-6840	729	10	taxed	tax	VERB
taxlaw-6840	729	11	at	at	ADP
taxlaw-6840	729	12	the	the	DET
taxlaw-6840	729	13	individual	individual	ADJ
taxlaw-6840	729	14	level	level	NOUN
taxlaw-6840	729	15	by	by	ADP
taxlaw-6840	729	16	the	the	DET
taxlaw-6840	729	17	u.s	u.s	PROPN
taxlaw-6840	729	18	.	.	PROPN
taxlaw-6840	729	19	government.104	government.104	PROPN
taxlaw-6840	729	20	third	third	ADV
taxlaw-6840	729	21	,	,	PUNCT
taxlaw-6840	729	22	due	due	ADP
taxlaw-6840	729	23	to	to	ADP
taxlaw-6840	729	24	the	the	DET
taxlaw-6840	729	25	generous	generous	ADJ
taxlaw-6840	729	26	treatment	treatment	NOUN
taxlaw-6840	729	27	of	of	ADP
taxlaw-6840	729	28	new	new	ADJ
taxlaw-6840	729	29	investments	investment	NOUN
taxlaw-6840	729	30	(	(	PUNCT
taxlaw-6840	729	31	for	for	ADP
taxlaw-6840	729	32	example	example	NOUN
taxlaw-6840	729	33	,	,	PUNCT
taxlaw-6840	729	34	full	full	ADJ
taxlaw-6840	729	35	expensing	expensing	NOUN
taxlaw-6840	729	36	of	of	ADP
taxlaw-6840	729	37	equipment	equipment	NOUN
taxlaw-6840	729	38	under	under	ADP
taxlaw-6840	729	39	present	present	ADJ
taxlaw-6840	729	40	law	law	NOUN
taxlaw-6840	729	41	)	)	PUNCT
taxlaw-6840	729	42	,	,	PUNCT
taxlaw-6840	729	43	the	the	DET
taxlaw-6840	729	44	business	business	NOUN
taxlaw-6840	729	45	layer	layer	NOUN
taxlaw-6840	729	46	of	of	ADP
taxlaw-6840	729	47	taxation	taxation	NOUN
taxlaw-6840	729	48	mostly	mostly	ADV
taxlaw-6840	729	49	falls	fall	VERB
taxlaw-6840	729	50	on	on	ADP
taxlaw-6840	729	51	excess	excess	ADJ
taxlaw-6840	729	52	profits	profit	NOUN
taxlaw-6840	729	53	,	,	PUNCT
taxlaw-6840	729	54	profits	profit	NOUN
taxlaw-6840	729	55	above	above	ADP
taxlaw-6840	729	56	the	the	DET
taxlaw-6840	729	57	normal	normal	ADJ
taxlaw-6840	729	58	return	return	NOUN
taxlaw-6840	729	59	to	to	ADP
taxlaw-6840	729	60	capital	capital	NOUN
taxlaw-6840	729	61	.	.	PUNCT
taxlaw-6840	730	1	even	even	ADV
taxlaw-6840	730	2	prior	prior	ADV
taxlaw-6840	730	3	to	to	ADP
taxlaw-6840	730	4	full	full	ADJ
taxlaw-6840	730	5	expensing	expensing	NOUN
taxlaw-6840	730	6	of	of	ADP
taxlaw-6840	730	7	equipment	equipment	NOUN
taxlaw-6840	730	8	investment	investment	NOUN
taxlaw-6840	730	9	,	,	PUNCT
taxlaw-6840	730	10	over	over	ADP
taxlaw-6840	730	11	75	75	NUM
taxlaw-6840	730	12	%	%	NOUN
taxlaw-6840	730	13	of	of	ADP
taxlaw-6840	730	14	the	the	DET
taxlaw-6840	730	15	corporate	corporate	ADJ
taxlaw-6840	730	16	tax	tax	NOUN
taxlaw-6840	730	17	base	base	NOUN
taxlaw-6840	730	18	was	be	AUX
taxlaw-6840	730	19	comprised	comprise	VERB
taxlaw-6840	730	20	of	of	ADP
taxlaw-6840	730	21	excess	excess	ADJ
taxlaw-6840	730	22	profits.105	profits.105	NOUN
taxlaw-6840	730	23	thus	thus	ADV
taxlaw-6840	730	24	,	,	PUNCT
taxlaw-6840	730	25	as	as	SCONJ
taxlaw-6840	730	26	discussed	discuss	VERB
taxlaw-6840	730	27	in	in	ADP
taxlaw-6840	730	28	section	section	NOUN
taxlaw-6840	730	29	iv	iv	NUM
taxlaw-6840	730	30	,	,	PUNCT
taxlaw-6840	730	31	efficiency	efficiency	NOUN
taxlaw-6840	730	32	considerations	consideration	NOUN
taxlaw-6840	730	33	surrounding	surround	VERB
taxlaw-6840	730	34	excess	excess	ADJ
taxlaw-6840	730	35	taxation	taxation	NOUN
taxlaw-6840	730	36	are	be	AUX
taxlaw-6840	730	37	likely	likely	ADJ
taxlaw-6840	730	38	to	to	PART
taxlaw-6840	730	39	be	be	AUX
taxlaw-6840	730	40	minimal.106	minimal.106	NOUN
taxlaw-6840	730	41	following	follow	VERB
taxlaw-6840	730	42	revenue	revenue	NOUN
taxlaw-6840	730	43	estimates	estimate	NOUN
taxlaw-6840	730	44	from	from	ADP
taxlaw-6840	730	45	the	the	DET
taxlaw-6840	730	46	department	department	NOUN
taxlaw-6840	730	47	of	of	ADP
taxlaw-6840	730	48	treasury	treasury	PROPN
taxlaw-6840	730	49	and	and	CCONJ
taxlaw-6840	730	50	the	the	DET
taxlaw-6840	730	51	congressional	congressional	ADJ
taxlaw-6840	730	52	budget	budget	NOUN
taxlaw-6840	730	53	office	office	NOUN
taxlaw-6840	730	54	,	,	PUNCT
taxlaw-6840	730	55	i	i	PRON
taxlaw-6840	730	56	suggest	suggest	VERB
taxlaw-6840	730	57	four	four	NUM
taxlaw-6840	730	58	main	main	ADJ
taxlaw-6840	730	59	reforms.107	reforms.107	NOUN
taxlaw-6840	730	60	1	1	NUM
taxlaw-6840	730	61	.	.	PUNCT
taxlaw-6840	731	1	couple	couple	DET
taxlaw-6840	731	2	a	a	DET
taxlaw-6840	731	3	four	four	NUM
taxlaw-6840	731	4	-	-	PUNCT
taxlaw-6840	731	5	point	point	NOUN
taxlaw-6840	731	6	increase	increase	NOUN
taxlaw-6840	731	7	in	in	ADP
taxlaw-6840	731	8	capital	capital	NOUN
taxlaw-6840	731	9	gains	gain	NOUN
taxlaw-6840	731	10	and	and	CCONJ
taxlaw-6840	731	11	dividends	dividend	VERB
taxlaw-6840	731	12	tax	tax	NOUN
taxlaw-6840	731	13	rates	rate	NOUN
taxlaw-6840	731	14	with	with	ADP
taxlaw-6840	731	15	reforms	reform	NOUN
taxlaw-6840	731	16	that	that	PRON
taxlaw-6840	731	17	would	would	AUX
taxlaw-6840	731	18	undo	undo	VERB
taxlaw-6840	731	19	the	the	DET
taxlaw-6840	731	20	step	step	NOUN
taxlaw-6840	731	21	-	-	PUNCT
taxlaw-6840	731	22	up	up	NOUN
taxlaw-6840	731	23	in	in	ADP
taxlaw-6840	731	24	basis	basis	NOUN
taxlaw-6840	731	25	at	at	ADP
taxlaw-6840	731	26	death	death	NOUN
taxlaw-6840	731	27	for	for	ADP
taxlaw-6840	731	28	capital	capital	NOUN
taxlaw-6840	731	29	assets	asset	NOUN
taxlaw-6840	731	30	.	.	PUNCT
taxlaw-6840	732	1	presently	presently	ADV
taxlaw-6840	732	2	,	,	PUNCT
taxlaw-6840	732	3	step	step	NOUN
taxlaw-6840	732	4	-	-	PUNCT
taxlaw-6840	732	5	up	up	NOUN
taxlaw-6840	732	6	in	in	ADP
taxlaw-6840	732	7	basis	basis	NOUN
taxlaw-6840	732	8	leaves	leave	VERB
taxlaw-6840	732	9	much	much	ADJ
taxlaw-6840	732	10	capital	capital	NOUN
taxlaw-6840	732	11	appreciation	appreciation	NOUN
taxlaw-6840	732	12	untaxed	untaxed	ADJ
taxlaw-6840	732	13	and	and	CCONJ
taxlaw-6840	732	14	also	also	ADV
taxlaw-6840	732	15	causes	cause	VERB
taxlaw-6840	732	16	investors	investor	NOUN
taxlaw-6840	732	17	to	to	PART
taxlaw-6840	732	18	retain	retain	VERB
taxlaw-6840	732	19	assets	asset	NOUN
taxlaw-6840	732	20	too	too	ADV
taxlaw-6840	732	21	long	long	ADV
taxlaw-6840	732	22	for	for	ADP
taxlaw-6840	732	23	tax	tax	NOUN
taxlaw-6840	732	24	purposes	purpose	NOUN
taxlaw-6840	732	25	.	.	PUNCT
taxlaw-6840	733	1	eliminating	eliminate	VERB
taxlaw-6840	733	2	step	step	NOUN
taxlaw-6840	733	3	-	-	PUNCT
taxlaw-6840	733	4	up	up	NOUN
taxlaw-6840	733	5	in	in	ADP
taxlaw-6840	733	6	basis	basis	NOUN
taxlaw-6840	733	7	will	will	AUX
taxlaw-6840	733	8	increase	increase	VERB
taxlaw-6840	733	9	the	the	DET
taxlaw-6840	733	10	revenue	revenue	NOUN
taxlaw-6840	733	11	gain	gain	NOUN
taxlaw-6840	733	12	from	from	ADP
taxlaw-6840	733	13	any	any	DET
taxlaw-6840	733	14	capital	capital	NOUN
taxlaw-6840	733	15	gains	gain	NOUN
taxlaw-6840	733	16	tax	tax	NOUN
taxlaw-6840	733	17	increase	increase	NOUN
taxlaw-6840	733	18	,	,	PUNCT
taxlaw-6840	733	19	since	since	SCONJ
taxlaw-6840	733	20	higher	high	ADJ
taxlaw-6840	733	21	tax	tax	NOUN
taxlaw-6840	733	22	rates	rate	NOUN
taxlaw-6840	733	23	increase	increase	VERB
taxlaw-6840	733	24	investors	investor	NOUN
taxlaw-6840	733	25	’	'	PUNCT
taxlaw-6840	733	26	desire	desire	NOUN
taxlaw-6840	733	27	to	to	PART
taxlaw-6840	733	28	hold	hold	VERB
taxlaw-6840	733	29	assets	asset	NOUN
taxlaw-6840	733	30	until	until	ADP
taxlaw-6840	733	31	death	death	NOUN
taxlaw-6840	733	32	.	.	PUNCT
taxlaw-6840	734	1	a.	a.	X
taxlaw-6840	735	1	[	[	X
taxlaw-6840	735	2	~	~	PUNCT
taxlaw-6840	735	3	$	$	SYM
taxlaw-6840	735	4	250	250	NUM
taxlaw-6840	735	5	billion	billion	NUM
taxlaw-6840	735	6	over	over	ADP
taxlaw-6840	735	7	ten	ten	NUM
taxlaw-6840	735	8	years	year	NOUN
taxlaw-6840	735	9	]	]	PUNCT
taxlaw-6840	735	10	103	103	NUM
taxlaw-6840	735	11	see	see	VERB
taxlaw-6840	735	12	john	john	PROPN
taxlaw-6840	735	13	horowitz	horowitz	PROPN
taxlaw-6840	735	14	et	et	PROPN
taxlaw-6840	735	15	al	al	PROPN
taxlaw-6840	735	16	.	.	PROPN
taxlaw-6840	735	17	,	,	PUNCT
taxlaw-6840	735	18	methodology	methodology	NOUN
taxlaw-6840	735	19	for	for	ADP
taxlaw-6840	735	20	analyzing	analyze	VERB
taxlaw-6840	735	21	a	a	DET
taxlaw-6840	735	22	carbon	carbon	NOUN
taxlaw-6840	735	23	tax	tax	NOUN
taxlaw-6840	735	24	(	(	PUNCT
taxlaw-6840	735	25	2017	2017	NUM
taxlaw-6840	735	26	)	)	PUNCT
taxlaw-6840	735	27	.	.	PUNCT
taxlaw-6840	736	1	104	104	NUM
taxlaw-6840	736	2	leonard	leonard	PROPN
taxlaw-6840	736	3	e.	e.	PROPN
taxlaw-6840	736	4	burman	burman	PROPN
taxlaw-6840	736	5	et	et	PROPN
taxlaw-6840	736	6	al	al	PROPN
taxlaw-6840	736	7	.	.	PROPN
taxlaw-6840	736	8	,	,	PUNCT
taxlaw-6840	736	9	supra	supra	PROPN
taxlaw-6840	736	10	note	note	VERB
taxlaw-6840	736	11	59	59	NUM
taxlaw-6840	736	12	.	.	PUNCT
taxlaw-6840	736	13	105	105	NUM
taxlaw-6840	736	14	see	see	VERB
taxlaw-6840	736	15	laura	laura	PROPN
taxlaw-6840	736	16	power	power	PROPN
taxlaw-6840	736	17	&	&	CCONJ
taxlaw-6840	736	18	austin	austin	PROPN
taxlaw-6840	736	19	frerick	frerick	PROPN
taxlaw-6840	736	20	,	,	PUNCT
taxlaw-6840	736	21	supra	supra	PROPN
taxlaw-6840	736	22	note	note	NOUN
taxlaw-6840	736	23	58	58	NUM
taxlaw-6840	736	24	.	.	PUNCT
taxlaw-6840	737	1	106	106	NUM
taxlaw-6840	737	2	see	see	VERB
taxlaw-6840	737	3	jason	jason	PROPN
taxlaw-6840	737	4	furman	furman	PROPN
taxlaw-6840	737	5	,	,	PUNCT
taxlaw-6840	737	6	how	how	SCONJ
taxlaw-6840	737	7	to	to	PART
taxlaw-6840	737	8	increase	increase	VERB
taxlaw-6840	737	9	growth	growth	NOUN
taxlaw-6840	737	10	while	while	SCONJ
taxlaw-6840	737	11	raising	raise	VERB
taxlaw-6840	737	12	revenue	revenue	NOUN
taxlaw-6840	737	13	:	:	PUNCT
taxlaw-6840	737	14	reforming	reform	VERB
taxlaw-6840	737	15	the	the	DET
taxlaw-6840	737	16	corporate	corporate	ADJ
taxlaw-6840	737	17	tax	tax	NOUN
taxlaw-6840	737	18	code	code	NOUN
taxlaw-6840	737	19	,	,	PUNCT
taxlaw-6840	737	20	in	in	ADP
taxlaw-6840	737	21	tackling	tackle	VERB
taxlaw-6840	737	22	the	the	DET
taxlaw-6840	737	23	tax	tax	NOUN
taxlaw-6840	737	24	code	code	NOUN
taxlaw-6840	737	25	:	:	PUNCT
taxlaw-6840	737	26	efficient	efficient	ADJ
taxlaw-6840	737	27	and	and	CCONJ
taxlaw-6840	737	28	equitable	equitable	ADJ
taxlaw-6840	737	29	ways	way	NOUN
taxlaw-6840	737	30	to	to	PART
taxlaw-6840	737	31	raise	raise	VERB
taxlaw-6840	737	32	revenue	revenue	NOUN
taxlaw-6840	737	33	285	285	NUM
taxlaw-6840	737	34	(	(	PUNCT
taxlaw-6840	737	35	jay	jay	PROPN
taxlaw-6840	737	36	shambaugh	shambaugh	PROPN
taxlaw-6840	737	37	ed	ed	PROPN
taxlaw-6840	737	38	.	.	PROPN
taxlaw-6840	737	39	,	,	PUNCT
taxlaw-6840	737	40	2020	2020	NUM
taxlaw-6840	737	41	)	)	PUNCT
taxlaw-6840	737	42	(	(	PUNCT
taxlaw-6840	737	43	proposing	propose	VERB
taxlaw-6840	737	44	a	a	DET
taxlaw-6840	737	45	method	method	NOUN
taxlaw-6840	737	46	to	to	PART
taxlaw-6840	737	47	make	make	VERB
taxlaw-6840	737	48	the	the	DET
taxlaw-6840	737	49	corporate	corporate	ADJ
taxlaw-6840	737	50	tax	tax	NOUN
taxlaw-6840	737	51	code	code	NOUN
taxlaw-6840	737	52	more	more	ADV
taxlaw-6840	737	53	efficient	efficient	ADJ
taxlaw-6840	737	54	)	)	PUNCT
taxlaw-6840	737	55	.	.	PUNCT
taxlaw-6840	738	1	however	however	ADV
taxlaw-6840	738	2	,	,	PUNCT
taxlaw-6840	738	3	if	if	SCONJ
taxlaw-6840	738	4	instead	instead	ADV
taxlaw-6840	738	5	the	the	DET
taxlaw-6840	738	6	tax	tax	NOUN
taxlaw-6840	738	7	system	system	NOUN
taxlaw-6840	738	8	evolves	evolve	VERB
taxlaw-6840	738	9	toward	toward	ADP
taxlaw-6840	738	10	higher	high	ADJ
taxlaw-6840	738	11	capital	capital	NOUN
taxlaw-6840	738	12	taxation	taxation	NOUN
taxlaw-6840	738	13	without	without	ADP
taxlaw-6840	738	14	expensing	expense	VERB
taxlaw-6840	738	15	,	,	PUNCT
taxlaw-6840	738	16	it	it	PRON
taxlaw-6840	738	17	might	might	AUX
taxlaw-6840	738	18	be	be	AUX
taxlaw-6840	738	19	useful	useful	ADJ
taxlaw-6840	738	20	to	to	PART
taxlaw-6840	738	21	eventually	eventually	ADV
taxlaw-6840	738	22	consider	consider	VERB
taxlaw-6840	738	23	proposals	proposal	NOUN
taxlaw-6840	738	24	for	for	ADP
taxlaw-6840	738	25	integration	integration	NOUN
taxlaw-6840	738	26	,	,	PUNCT
taxlaw-6840	738	27	such	such	ADJ
taxlaw-6840	738	28	as	as	ADP
taxlaw-6840	738	29	allowing	allow	VERB
taxlaw-6840	738	30	shareholders	shareholder	NOUN
taxlaw-6840	738	31	tax	tax	NOUN
taxlaw-6840	738	32	credits	credit	NOUN
taxlaw-6840	738	33	for	for	ADP
taxlaw-6840	738	34	corporate	corporate	ADJ
taxlaw-6840	738	35	taxes	taxis	NOUN
taxlaw-6840	738	36	already	already	ADV
taxlaw-6840	738	37	paid	pay	VERB
taxlaw-6840	738	38	on	on	ADP
taxlaw-6840	738	39	the	the	DET
taxlaw-6840	738	40	underlying	underlie	VERB
taxlaw-6840	738	41	income	income	NOUN
taxlaw-6840	738	42	.	.	PUNCT
taxlaw-6840	739	1	107	107	NUM
taxlaw-6840	739	2	all	all	DET
taxlaw-6840	739	3	numbers	number	NOUN
taxlaw-6840	739	4	are	be	AUX
taxlaw-6840	739	5	approximate	approximate	ADJ
taxlaw-6840	739	6	,	,	PUNCT
taxlaw-6840	739	7	and	and	CCONJ
taxlaw-6840	739	8	it	it	PRON
taxlaw-6840	739	9	is	be	AUX
taxlaw-6840	739	10	important	important	ADJ
taxlaw-6840	739	11	to	to	PART
taxlaw-6840	739	12	account	account	VERB
taxlaw-6840	739	13	for	for	ADP
taxlaw-6840	739	14	inflation	inflation	NOUN
taxlaw-6840	739	15	and	and	CCONJ
taxlaw-6840	739	16	income	income	NOUN
taxlaw-6840	739	17	growth	growth	NOUN
taxlaw-6840	739	18	in	in	ADP
taxlaw-6840	739	19	the	the	DET
taxlaw-6840	739	20	period	period	NOUN
taxlaw-6840	739	21	between	between	ADP
taxlaw-6840	739	22	the	the	DET
taxlaw-6840	739	23	cbo	cbo	PROPN
taxlaw-6840	739	24	/	/	SYM
taxlaw-6840	739	25	treasury	treasury	PROPN
taxlaw-6840	739	26	analyses	analysis	NOUN
taxlaw-6840	739	27	and	and	CCONJ
taxlaw-6840	739	28	implementation	implementation	NOUN
taxlaw-6840	739	29	.	.	PUNCT
taxlaw-6840	740	1	estimates	estimate	NOUN
taxlaw-6840	740	2	for	for	ADP
taxlaw-6840	740	3	i	i	PROPN
taxlaw-6840	740	4	,	,	PUNCT
taxlaw-6840	740	5	ii	ii	PROPN
taxlaw-6840	740	6	,	,	PUNCT
taxlaw-6840	740	7	and	and	CCONJ
taxlaw-6840	740	8	iv	iv	NOUN
taxlaw-6840	740	9	are	be	AUX
taxlaw-6840	740	10	based	base	VERB
taxlaw-6840	740	11	on	on	ADP
taxlaw-6840	740	12	estimates	estimate	NOUN
taxlaw-6840	740	13	from	from	ADP
taxlaw-6840	740	14	department	department	NOUN
taxlaw-6840	740	15	of	of	ADP
taxlaw-6840	740	16	the	the	DET
taxlaw-6840	740	17	treasury	treasury	PROPN
taxlaw-6840	740	18	,	,	PUNCT
taxlaw-6840	740	19	supra	supra	PROPN
taxlaw-6840	740	20	note	note	PROPN
taxlaw-6840	740	21	92	92	NUM
taxlaw-6840	740	22	;	;	PUNCT
taxlaw-6840	740	23	estimates	estimate	NOUN
taxlaw-6840	740	24	for	for	ADP
taxlaw-6840	740	25	iii	iii	NUM
taxlaw-6840	740	26	are	be	AUX
taxlaw-6840	740	27	from	from	ADP
taxlaw-6840	740	28	congressional	congressional	ADJ
taxlaw-6840	740	29	budget	budget	NOUN
taxlaw-6840	740	30	office	office	NOUN
taxlaw-6840	740	31	,	,	PUNCT
taxlaw-6840	740	32	supra	supra	PROPN
taxlaw-6840	740	33	note	note	NOUN
taxlaw-6840	740	34	103	103	NUM
taxlaw-6840	740	35	.	.	PUNCT
taxlaw-6840	741	1	[	[	X
taxlaw-6840	741	2	vol	vol	NOUN
taxlaw-6840	741	3	.	.	PUNCT
taxlaw-6840	741	4	11:2	11:2	NUM
taxlaw-6840	741	5	columbia	columbia	PROPN
taxlaw-6840	741	6	journal	journal	PROPN
taxlaw-6840	741	7	of	of	ADP
taxlaw-6840	741	8	tax	tax	NOUN
taxlaw-6840	741	9	law	law	NOUN
taxlaw-6840	741	10	70	70	NUM
taxlaw-6840	741	11	2	2	NUM
taxlaw-6840	741	12	.	.	PUNCT
taxlaw-6840	741	13	ensure	ensure	VERB
taxlaw-6840	741	14	that	that	SCONJ
taxlaw-6840	741	15	all	all	DET
taxlaw-6840	741	16	business	business	NOUN
taxlaw-6840	741	17	income	income	NOUN
taxlaw-6840	741	18	of	of	ADP
taxlaw-6840	741	19	high	high	ADJ
taxlaw-6840	741	20	-	-	PUNCT
taxlaw-6840	741	21	income	income	NOUN
taxlaw-6840	741	22	taxpayers	taxpayer	NOUN
taxlaw-6840	741	23	is	be	AUX
taxlaw-6840	741	24	subject	subject	ADJ
taxlaw-6840	741	25	to	to	ADP
taxlaw-6840	741	26	the	the	DET
taxlaw-6840	741	27	3.8	3.8	NUM
taxlaw-6840	741	28	%	%	NOUN
taxlaw-6840	741	29	medicare	medicare	NOUN
taxlaw-6840	741	30	tax	tax	NOUN
taxlaw-6840	741	31	through	through	ADP
taxlaw-6840	741	32	either	either	CCONJ
taxlaw-6840	741	33	the	the	DET
taxlaw-6840	741	34	net	net	ADJ
taxlaw-6840	741	35	investment	investment	NOUN
taxlaw-6840	741	36	income	income	NOUN
taxlaw-6840	741	37	tax	tax	NOUN
taxlaw-6840	741	38	or	or	CCONJ
taxlaw-6840	741	39	the	the	DET
taxlaw-6840	741	40	self	self	NOUN
taxlaw-6840	741	41	-	-	PUNCT
taxlaw-6840	741	42	employment	employment	NOUN
taxlaw-6840	741	43	contributions	contribution	NOUN
taxlaw-6840	741	44	system	system	NOUN
taxlaw-6840	741	45	.	.	PUNCT
taxlaw-6840	742	1	extend	extend	VERB
taxlaw-6840	742	2	self	self	NOUN
taxlaw-6840	742	3	-	-	PUNCT
taxlaw-6840	742	4	employment	employment	NOUN
taxlaw-6840	742	5	taxes	taxis	NOUN
taxlaw-6840	742	6	to	to	ADP
taxlaw-6840	742	7	all	all	DET
taxlaw-6840	742	8	owners	owner	NOUN
taxlaw-6840	742	9	of	of	ADP
taxlaw-6840	742	10	professional	professional	ADJ
taxlaw-6840	742	11	services	service	NOUN
taxlaw-6840	742	12	businesses	business	NOUN
taxlaw-6840	742	13	.	.	PUNCT
taxlaw-6840	743	1	a.	a.	X
taxlaw-6840	744	1	[	[	X
taxlaw-6840	744	2	~	~	PUNCT
taxlaw-6840	744	3	$	$	SYM
taxlaw-6840	744	4	300	300	NUM
taxlaw-6840	744	5	billion	billion	NUM
taxlaw-6840	744	6	over	over	ADP
taxlaw-6840	744	7	ten	ten	NUM
taxlaw-6840	744	8	years	year	NOUN
taxlaw-6840	744	9	]	]	PUNCT
taxlaw-6840	744	10	3	3	X
taxlaw-6840	744	11	.	.	X
taxlaw-6840	744	12	limit	limit	VERB
taxlaw-6840	744	13	retirement	retirement	NOUN
taxlaw-6840	744	14	contributions	contribution	NOUN
taxlaw-6840	744	15	by	by	ADP
taxlaw-6840	744	16	capping	cap	VERB
taxlaw-6840	744	17	the	the	DET
taxlaw-6840	744	18	total	total	ADJ
taxlaw-6840	744	19	employee	employee	NOUN
taxlaw-6840	744	20	/	/	SYM
taxlaw-6840	744	21	employer	employer	NOUN
taxlaw-6840	744	22	contribution	contribution	NOUN
taxlaw-6840	744	23	to	to	ADP
taxlaw-6840	744	24	$	$	SYM
taxlaw-6840	744	25	50,000	50,000	NUM
taxlaw-6840	744	26	per	per	ADP
taxlaw-6840	744	27	year	year	NOUN
taxlaw-6840	744	28	,	,	PUNCT
taxlaw-6840	744	29	capping	cap	VERB
taxlaw-6840	744	30	ira	ira	PROPN
taxlaw-6840	744	31	contributions	contribution	NOUN
taxlaw-6840	744	32	,	,	PUNCT
taxlaw-6840	744	33	and	and	CCONJ
taxlaw-6840	744	34	not	not	PART
taxlaw-6840	744	35	allowing	allow	VERB
taxlaw-6840	744	36	roth	roth	PROPN
taxlaw-6840	744	37	ira	ira	PROPN
taxlaw-6840	744	38	conversions	conversion	NOUN
taxlaw-6840	744	39	for	for	ADP
taxlaw-6840	744	40	high	high	ADJ
taxlaw-6840	744	41	-	-	PUNCT
taxlaw-6840	744	42	income	income	NOUN
taxlaw-6840	744	43	taxpayers	taxpayer	NOUN
taxlaw-6840	744	44	.	.	PUNCT
taxlaw-6840	745	1	a.	a.	X
taxlaw-6840	746	1	[	[	X
taxlaw-6840	746	2	~	~	PUNCT
taxlaw-6840	746	3	$	$	SYM
taxlaw-6840	746	4	100	100	NUM
taxlaw-6840	746	5	billion	billion	NUM
taxlaw-6840	746	6	over	over	ADP
taxlaw-6840	746	7	ten	ten	NUM
taxlaw-6840	746	8	years	year	NOUN
taxlaw-6840	746	9	]	]	X
taxlaw-6840	746	10	4	4	X
taxlaw-6840	746	11	.	.	X
taxlaw-6840	746	12	limit	limit	VERB
taxlaw-6840	746	13	deferral	deferral	NOUN
taxlaw-6840	746	14	of	of	ADP
taxlaw-6840	746	15	capital	capital	NOUN
taxlaw-6840	746	16	gains	gain	NOUN
taxlaw-6840	746	17	on	on	ADP
taxlaw-6840	746	18	“	"	PUNCT
taxlaw-6840	746	19	like	like	ADP
taxlaw-6840	746	20	kind	kind	NOUN
taxlaw-6840	746	21	”	"	PUNCT
taxlaw-6840	746	22	businesses	business	NOUN
taxlaw-6840	746	23	or	or	CCONJ
taxlaw-6840	746	24	investment	investment	NOUN
taxlaw-6840	746	25	properties	property	NOUN
taxlaw-6840	746	26	.	.	PUNCT
taxlaw-6840	747	1	[	[	X
taxlaw-6840	747	2	~$50	~$50	NUM
taxlaw-6840	747	3	billion	billion	NUM
taxlaw-6840	747	4	over	over	ADP
taxlaw-6840	747	5	ten	ten	NUM
taxlaw-6840	747	6	years	year	NOUN
taxlaw-6840	747	7	]	]	X
taxlaw-6840	747	8	fourth	fourth	ADV
taxlaw-6840	747	9	,	,	PUNCT
taxlaw-6840	747	10	i	i	PRON
taxlaw-6840	747	11	suggest	suggest	VERB
taxlaw-6840	747	12	increased	increase	VERB
taxlaw-6840	747	13	i.r.s	i.r.	NOUN
taxlaw-6840	747	14	.	.	PUNCT
taxlaw-6840	748	1	enforcement	enforcement	NOUN
taxlaw-6840	748	2	as	as	ADV
taxlaw-6840	748	3	well	well	ADV
taxlaw-6840	748	4	as	as	ADP
taxlaw-6840	748	5	additional	additional	ADJ
taxlaw-6840	748	6	loophole	loophole	NOUN
taxlaw-6840	748	7	closures	closure	NOUN
taxlaw-6840	748	8	that	that	PRON
taxlaw-6840	748	9	would	would	AUX
taxlaw-6840	748	10	raise	raise	VERB
taxlaw-6840	748	11	$	$	SYM
taxlaw-6840	748	12	400	400	NUM
taxlaw-6840	748	13	billion	billion	NUM
taxlaw-6840	748	14	over	over	ADP
taxlaw-6840	748	15	ten	ten	NUM
taxlaw-6840	748	16	years	year	NOUN
taxlaw-6840	748	17	in	in	ADP
taxlaw-6840	748	18	total	total	NOUN
taxlaw-6840	748	19	.	.	PUNCT
taxlaw-6840	749	1	repealing	repeal	VERB
taxlaw-6840	749	2	the	the	DET
taxlaw-6840	749	3	carried	carry	VERB
taxlaw-6840	749	4	interest	interest	NOUN
taxlaw-6840	749	5	loophole	loophole	NOUN
taxlaw-6840	749	6	would	would	AUX
taxlaw-6840	749	7	raise	raise	VERB
taxlaw-6840	749	8	$	$	SYM
taxlaw-6840	749	9	20	20	NUM
taxlaw-6840	749	10	billion	billion	NUM
taxlaw-6840	749	11	,	,	PUNCT
taxlaw-6840	749	12	requiring	require	VERB
taxlaw-6840	749	13	derivatives	derivative	NOUN
taxlaw-6840	749	14	to	to	PART
taxlaw-6840	749	15	be	be	AUX
taxlaw-6840	749	16	marked	mark	VERB
taxlaw-6840	749	17	to	to	PART
taxlaw-6840	749	18	market	market	VERB
taxlaw-6840	749	19	with	with	ADP
taxlaw-6840	749	20	ordinary	ordinary	ADJ
taxlaw-6840	749	21	treatment	treatment	NOUN
taxlaw-6840	749	22	of	of	ADP
taxlaw-6840	749	23	gains	gain	NOUN
taxlaw-6840	749	24	/	/	SYM
taxlaw-6840	749	25	losses	loss	NOUN
taxlaw-6840	749	26	would	would	AUX
taxlaw-6840	749	27	raise	raise	VERB
taxlaw-6840	749	28	about	about	ADV
taxlaw-6840	749	29	$	$	SYM
taxlaw-6840	749	30	20	20	NUM
taxlaw-6840	749	31	billion	billion	NUM
taxlaw-6840	749	32	,	,	PUNCT
taxlaw-6840	749	33	reducing	reduce	VERB
taxlaw-6840	749	34	fossil	fossil	NOUN
taxlaw-6840	749	35	fuel	fuel	NOUN
taxlaw-6840	749	36	tax	tax	NOUN
taxlaw-6840	749	37	breaks	break	NOUN
taxlaw-6840	749	38	would	would	AUX
taxlaw-6840	749	39	raise	raise	VERB
taxlaw-6840	749	40	about	about	ADV
taxlaw-6840	749	41	$	$	SYM
taxlaw-6840	749	42	40	40	NUM
taxlaw-6840	749	43	billion	billion	NUM
taxlaw-6840	749	44	,	,	PUNCT
taxlaw-6840	749	45	and	and	CCONJ
taxlaw-6840	749	46	greater	great	ADJ
taxlaw-6840	749	47	i.r.s	i.r.	NOUN
taxlaw-6840	749	48	.	.	PUNCT
taxlaw-6840	750	1	enforcement	enforcement	NOUN
taxlaw-6840	750	2	resources	resource	NOUN
taxlaw-6840	750	3	alongside	alongside	ADP
taxlaw-6840	750	4	a	a	DET
taxlaw-6840	750	5	better	well	ADJ
taxlaw-6840	750	6	targeting	targeting	NOUN
taxlaw-6840	750	7	of	of	ADP
taxlaw-6840	750	8	those	those	DET
taxlaw-6840	750	9	resources	resource	NOUN
taxlaw-6840	750	10	would	would	AUX
taxlaw-6840	750	11	raise	raise	VERB
taxlaw-6840	750	12	about	about	ADV
taxlaw-6840	750	13	$	$	SYM
taxlaw-6840	750	14	320	320	NUM
taxlaw-6840	750	15	billion.108	billion.108	ADP
taxlaw-6840	750	16	after	after	ADP
taxlaw-6840	750	17	decades	decade	NOUN
taxlaw-6840	750	18	of	of	ADP
taxlaw-6840	750	19	poor	poor	ADJ
taxlaw-6840	750	20	funding	funding	NOUN
taxlaw-6840	750	21	,	,	PUNCT
taxlaw-6840	750	22	the	the	DET
taxlaw-6840	750	23	i.r.s	i.r.	NOUN
taxlaw-6840	750	24	.	.	PUNCT
taxlaw-6840	751	1	needs	need	VERB
taxlaw-6840	751	2	far	far	ADV
taxlaw-6840	751	3	more	more	ADJ
taxlaw-6840	751	4	resources	resource	NOUN
taxlaw-6840	751	5	to	to	PART
taxlaw-6840	751	6	administer	administer	VERB
taxlaw-6840	751	7	the	the	DET
taxlaw-6840	751	8	tax	tax	NOUN
taxlaw-6840	751	9	code.109	code.109	NOUN
taxlaw-6840	751	10	giving	give	VERB
taxlaw-6840	751	11	the	the	DET
taxlaw-6840	751	12	i.r.s	i.r.	NOUN
taxlaw-6840	751	13	.	.	PUNCT
taxlaw-6840	752	1	the	the	DET
taxlaw-6840	752	2	resources	resource	NOUN
taxlaw-6840	752	3	they	they	PRON
taxlaw-6840	752	4	need	need	VERB
taxlaw-6840	752	5	,	,	PUNCT
taxlaw-6840	752	6	and	and	CCONJ
taxlaw-6840	752	7	focusing	focus	VERB
taxlaw-6840	752	8	enforcement	enforcement	NOUN
taxlaw-6840	752	9	in	in	ADP
taxlaw-6840	752	10	the	the	DET
taxlaw-6840	752	11	areas	area	NOUN
taxlaw-6840	752	12	where	where	SCONJ
taxlaw-6840	752	13	it	it	PRON
taxlaw-6840	752	14	will	will	AUX
taxlaw-6840	752	15	be	be	AUX
taxlaw-6840	752	16	most	most	ADV
taxlaw-6840	752	17	productive	productive	ADJ
taxlaw-6840	752	18	,	,	PUNCT
taxlaw-6840	752	19	can	can	AUX
taxlaw-6840	752	20	raise	raise	VERB
taxlaw-6840	752	21	both	both	PRON
taxlaw-6840	752	22	taxpayer	taxpayer	NOUN
taxlaw-6840	752	23	morale	morale	NOUN
taxlaw-6840	752	24	and	and	CCONJ
taxlaw-6840	752	25	government	government	NOUN
taxlaw-6840	752	26	revenue	revenue	NOUN
taxlaw-6840	752	27	.	.	PUNCT
taxlaw-6840	753	1	finally	finally	ADV
taxlaw-6840	753	2	,	,	PUNCT
taxlaw-6840	753	3	i	i	PRON
taxlaw-6840	753	4	suggest	suggest	VERB
taxlaw-6840	753	5	provisions	provision	NOUN
taxlaw-6840	753	6	that	that	PRON
taxlaw-6840	753	7	allow	allow	VERB
taxlaw-6840	753	8	for	for	ADP
taxlaw-6840	753	9	a	a	DET
taxlaw-6840	753	10	more	more	ADV
taxlaw-6840	753	11	robust	robust	ADJ
taxlaw-6840	753	12	estate	estate	NOUN
taxlaw-6840	753	13	tax	tax	NOUN
taxlaw-6840	753	14	.	.	PUNCT
taxlaw-6840	754	1	simply	simply	ADV
taxlaw-6840	754	2	restoring	restore	VERB
taxlaw-6840	754	3	the	the	DET
taxlaw-6840	754	4	estate	estate	NOUN
taxlaw-6840	754	5	,	,	PUNCT
taxlaw-6840	754	6	gift	gift	NOUN
taxlaw-6840	754	7	,	,	PUNCT
taxlaw-6840	754	8	and	and	CCONJ
taxlaw-6840	754	9	generation	generation	NOUN
taxlaw-6840	754	10	-	-	PUNCT
taxlaw-6840	754	11	skipping	skip	VERB
taxlaw-6840	754	12	transfer	transfer	NOUN
taxlaw-6840	754	13	tax	tax	NOUN
taxlaw-6840	754	14	parameters	parameter	NOUN
taxlaw-6840	754	15	from	from	ADP
taxlaw-6840	754	16	2009	2009	NUM
taxlaw-6840	754	17	would	would	AUX
taxlaw-6840	754	18	raise	raise	VERB
taxlaw-6840	754	19	over	over	ADP
taxlaw-6840	754	20	$	$	SYM
taxlaw-6840	754	21	200	200	NUM
taxlaw-6840	754	22	billion	billion	NUM
taxlaw-6840	754	23	;	;	PUNCT
taxlaw-6840	754	24	other	other	ADJ
taxlaw-6840	754	25	minor	minor	ADJ
taxlaw-6840	754	26	provisions	provision	NOUN
taxlaw-6840	754	27	closing	closing	NOUN
taxlaw-6840	754	28	estate	estate	NOUN
taxlaw-6840	754	29	tax	tax	NOUN
taxlaw-6840	754	30	loopholes	loophole	NOUN
taxlaw-6840	754	31	make	make	VERB
taxlaw-6840	754	32	the	the	DET
taxlaw-6840	754	33	total	total	NOUN
taxlaw-6840	754	34	closer	close	ADV
taxlaw-6840	754	35	to	to	ADP
taxlaw-6840	754	36	$	$	SYM
taxlaw-6840	754	37	250	250	NUM
taxlaw-6840	754	38	billion.110	billion.110	NOUN
taxlaw-6840	754	39	appendix	appendix	NOUN
taxlaw-6840	754	40	b	b	NOUN
taxlaw-6840	754	41	also	also	ADV
taxlaw-6840	754	42	considers	consider	VERB
taxlaw-6840	754	43	larger	large	ADJ
taxlaw-6840	754	44	revenue	revenue	NOUN
taxlaw-6840	754	45	-	-	PUNCT
taxlaw-6840	754	46	raising	raise	VERB
taxlaw-6840	754	47	proposals	proposal	NOUN
taxlaw-6840	754	48	for	for	ADP
taxlaw-6840	754	49	capital	capital	NOUN
taxlaw-6840	754	50	taxation	taxation	NOUN
taxlaw-6840	754	51	,	,	PUNCT
taxlaw-6840	754	52	the	the	DET
taxlaw-6840	754	53	i.r.s	i.r.s	NOUN
taxlaw-6840	754	54	.	.	PUNCT
taxlaw-6840	755	1	enforcement	enforcement	NOUN
taxlaw-6840	755	2	,	,	PUNCT
taxlaw-6840	755	3	and	and	CCONJ
taxlaw-6840	755	4	estate	estate	NOUN
taxlaw-6840	755	5	taxation	taxation	NOUN
taxlaw-6840	755	6	.	.	PUNCT
taxlaw-6840	756	1	these	these	PRON
taxlaw-6840	756	2	follow	follow	VERB
taxlaw-6840	756	3	recent	recent	ADJ
taxlaw-6840	756	4	suggestions	suggestion	NOUN
taxlaw-6840	756	5	from	from	ADP
taxlaw-6840	756	6	batchelder	batchelder	NOUN
taxlaw-6840	756	7	(	(	PUNCT
taxlaw-6840	756	8	2020	2020	NUM
taxlaw-6840	756	9	)	)	PUNCT
taxlaw-6840	756	10	and	and	CCONJ
taxlaw-6840	756	11	sarin	sarin	NOUN
taxlaw-6840	756	12	,	,	PUNCT
taxlaw-6840	756	13	summers	summer	NOUN
taxlaw-6840	756	14	,	,	PUNCT
taxlaw-6840	756	15	and	and	CCONJ
taxlaw-6840	756	16	kupferberg	kupferberg	PROPN
taxlaw-6840	756	17	(	(	PUNCT
taxlaw-6840	756	18	2020).111	2020).111	NOUN
taxlaw-6840	756	19	all	all	PRON
taxlaw-6840	756	20	of	of	ADP
taxlaw-6840	756	21	these	these	DET
taxlaw-6840	756	22	numbers	number	NOUN
taxlaw-6840	756	23	are	be	AUX
taxlaw-6840	756	24	approximate	approximate	ADJ
taxlaw-6840	756	25	.	.	PUNCT
taxlaw-6840	757	1	while	while	SCONJ
taxlaw-6840	757	2	based	base	VERB
taxlaw-6840	757	3	on	on	ADP
taxlaw-6840	757	4	numbers	number	NOUN
taxlaw-6840	757	5	from	from	ADP
taxlaw-6840	757	6	similar	similar	ADJ
taxlaw-6840	757	7	estimates	estimate	NOUN
taxlaw-6840	757	8	from	from	ADP
taxlaw-6840	757	9	the	the	DET
taxlaw-6840	757	10	treasury	treasury	NOUN
taxlaw-6840	757	11	and	and	CCONJ
taxlaw-6840	757	12	the	the	DET
taxlaw-6840	757	13	cbo	cbo	PROPN
taxlaw-6840	757	14	,	,	PUNCT
taxlaw-6840	757	15	interactions	interaction	NOUN
taxlaw-6840	757	16	between	between	ADP
taxlaw-6840	757	17	provisions	provision	NOUN
taxlaw-6840	757	18	and	and	CCONJ
taxlaw-6840	757	19	the	the	DET
taxlaw-6840	757	20	effects	effect	NOUN
taxlaw-6840	757	21	of	of	ADP
taxlaw-6840	757	22	intervening	intervene	VERB
taxlaw-6840	757	23	changes	change	NOUN
taxlaw-6840	757	24	in	in	ADP
taxlaw-6840	757	25	the	the	DET
taxlaw-6840	757	26	law	law	NOUN
taxlaw-6840	757	27	are	be	AUX
taxlaw-6840	757	28	difficult	difficult	ADJ
taxlaw-6840	757	29	to	to	PART
taxlaw-6840	757	30	estimate	estimate	VERB
taxlaw-6840	757	31	.	.	PUNCT
taxlaw-6840	758	1	both	both	DET
taxlaw-6840	758	2	inflation	inflation	NOUN
taxlaw-6840	758	3	and	and	CCONJ
taxlaw-6840	758	4	ensuing	ensue	VERB
taxlaw-6840	758	5	economic	economic	ADJ
taxlaw-6840	758	6	growth	growth	NOUN
taxlaw-6840	758	7	since	since	SCONJ
taxlaw-6840	758	8	the	the	DET
taxlaw-6840	758	9	studies	study	NOUN
taxlaw-6840	758	10	in	in	ADP
taxlaw-6840	758	11	question	question	NOUN
taxlaw-6840	758	12	undoubtedly	undoubtedly	ADV
taxlaw-6840	758	13	raise	raise	VERB
taxlaw-6840	758	14	these	these	DET
taxlaw-6840	758	15	estimates	estimate	NOUN
taxlaw-6840	758	16	.	.	PUNCT
taxlaw-6840	759	1	table	table	NOUN
taxlaw-6840	759	2	5	5	NUM
taxlaw-6840	759	3	should	should	AUX
taxlaw-6840	759	4	be	be	AUX
taxlaw-6840	759	5	treated	treat	VERB
taxlaw-6840	759	6	as	as	ADP
taxlaw-6840	759	7	merely	merely	ADV
taxlaw-6840	759	8	illustrative	illustrative	ADJ
taxlaw-6840	759	9	of	of	ADP
taxlaw-6840	759	10	the	the	DET
taxlaw-6840	759	11	rough	rough	ADJ
taxlaw-6840	759	12	magnitudes	magnitude	NOUN
taxlaw-6840	759	13	of	of	ADP
taxlaw-6840	759	14	revenue	revenue	NOUN
taxlaw-6840	759	15	increases	increase	NOUN
taxlaw-6840	759	16	that	that	PRON
taxlaw-6840	759	17	such	such	ADJ
taxlaw-6840	759	18	law	law	NOUN
taxlaw-6840	759	19	changes	change	NOUN
taxlaw-6840	759	20	are	be	AUX
taxlaw-6840	759	21	likely	likely	ADJ
taxlaw-6840	759	22	to	to	PART
taxlaw-6840	759	23	generate	generate	VERB
taxlaw-6840	759	24	.	.	PUNCT
taxlaw-6840	760	1	still	still	ADV
taxlaw-6840	760	2	,	,	PUNCT
taxlaw-6840	760	3	the	the	DET
taxlaw-6840	760	4	broad	broad	ADJ
taxlaw-6840	760	5	outline	outline	NOUN
taxlaw-6840	760	6	of	of	ADP
taxlaw-6840	760	7	this	this	DET
taxlaw-6840	760	8	reform	reform	NOUN
taxlaw-6840	760	9	is	be	AUX
taxlaw-6840	760	10	possible	possible	ADJ
taxlaw-6840	760	11	,	,	PUNCT
taxlaw-6840	760	12	and	and	CCONJ
taxlaw-6840	760	13	tax	tax	NOUN
taxlaw-6840	760	14	rates	rate	NOUN
taxlaw-6840	760	15	are	be	AUX
taxlaw-6840	760	16	not	not	PART
taxlaw-6840	760	17	dramatically	dramatically	ADV
taxlaw-6840	760	18	higher	high	ADJ
taxlaw-6840	760	19	than	than	SCONJ
taxlaw-6840	760	20	they	they	PRON
taxlaw-6840	760	21	were	be	AUX
taxlaw-6840	760	22	pre	pre	ADJ
taxlaw-6840	760	23	-	-	ADJ
taxlaw-6840	760	24	tcja	tcja	ADJ
taxlaw-6840	760	25	;	;	PUNCT
taxlaw-6840	760	26	for	for	ADP
taxlaw-6840	760	27	most	most	ADJ
taxlaw-6840	760	28	people	people	NOUN
taxlaw-6840	760	29	,	,	PUNCT
taxlaw-6840	760	30	they	they	PRON
taxlaw-6840	760	31	are	be	AUX
taxlaw-6840	760	32	lower	low	ADJ
taxlaw-6840	760	33	!	!	PUNCT
taxlaw-6840	761	1	distortions	distortion	NOUN
taxlaw-6840	761	2	between	between	ADP
taxlaw-6840	761	3	different	different	ADJ
taxlaw-6840	761	4	forms	form	NOUN
taxlaw-6840	761	5	of	of	ADP
taxlaw-6840	761	6	income	income	NOUN
taxlaw-6840	761	7	,	,	PUNCT
taxlaw-6840	761	8	different	different	ADJ
taxlaw-6840	761	9	industries	industry	NOUN
taxlaw-6840	761	10	,	,	PUNCT
taxlaw-6840	761	11	and	and	CCONJ
taxlaw-6840	761	12	different	different	ADJ
taxlaw-6840	761	13	locations	location	NOUN
taxlaw-6840	761	14	of	of	ADP
taxlaw-6840	761	15	income	income	NOUN
taxlaw-6840	761	16	are	be	AUX
taxlaw-6840	761	17	all	all	PRON
taxlaw-6840	761	18	reduced	reduce	VERB
taxlaw-6840	761	19	.	.	PUNCT
taxlaw-6840	762	1	the	the	DET
taxlaw-6840	762	2	tax	tax	NOUN
taxlaw-6840	762	3	system	system	NOUN
taxlaw-6840	762	4	is	be	AUX
taxlaw-6840	762	5	made	make	VERB
taxlaw-6840	762	6	far	far	ADV
taxlaw-6840	762	7	more	more	ADV
taxlaw-6840	762	8	progressive	progressive	ADJ
taxlaw-6840	762	9	by	by	ADP
taxlaw-6840	762	10	strengthening	strengthen	VERB
taxlaw-6840	762	11	capital	capital	NOUN
taxlaw-6840	762	12	taxation	taxation	NOUN
taxlaw-6840	762	13	and	and	CCONJ
taxlaw-6840	762	14	providing	provide	VERB
taxlaw-6840	762	15	tax	tax	NOUN
taxlaw-6840	762	16	relief	relief	NOUN
taxlaw-6840	762	17	for	for	ADP
taxlaw-6840	762	18	those	those	PRON
taxlaw-6840	762	19	with	with	ADP
taxlaw-6840	762	20	lower	low	ADJ
taxlaw-6840	762	21	incomes	income	NOUN
taxlaw-6840	762	22	.	.	PUNCT
taxlaw-6840	763	1	climate	climate	NOUN
taxlaw-6840	763	2	change	change	NOUN
taxlaw-6840	763	3	is	be	AUX
taxlaw-6840	763	4	addressed	address	VERB
taxlaw-6840	763	5	in	in	ADP
taxlaw-6840	763	6	a	a	DET
taxlaw-6840	763	7	way	way	NOUN
taxlaw-6840	763	8	that	that	PRON
taxlaw-6840	763	9	helps	help	VERB
taxlaw-6840	763	10	fund	fund	VERB
taxlaw-6840	763	11	tax	tax	NOUN
taxlaw-6840	763	12	relief	relief	NOUN
taxlaw-6840	763	13	for	for	ADP
taxlaw-6840	763	14	lower	low	ADJ
taxlaw-6840	763	15	-	-	PUNCT
taxlaw-6840	763	16	income	income	NOUN
taxlaw-6840	763	17	americans	americans	PROPN
taxlaw-6840	763	18	.	.	PUNCT
taxlaw-6840	764	1	108	108	NUM
taxlaw-6840	764	2	aside	aside	ADV
taxlaw-6840	764	3	from	from	ADP
taxlaw-6840	764	4	the	the	DET
taxlaw-6840	764	5	i.r.s	i.r.	NOUN
taxlaw-6840	764	6	.	.	PUNCT
taxlaw-6840	765	1	numbers	number	NOUN
taxlaw-6840	765	2	,	,	PUNCT
taxlaw-6840	765	3	the	the	DET
taxlaw-6840	765	4	remainder	remainder	NOUN
taxlaw-6840	765	5	of	of	ADP
taxlaw-6840	765	6	the	the	DET
taxlaw-6840	765	7	estimates	estimate	NOUN
taxlaw-6840	765	8	are	be	AUX
taxlaw-6840	765	9	based	base	VERB
taxlaw-6840	765	10	on	on	ADP
taxlaw-6840	765	11	department	department	NOUN
taxlaw-6840	765	12	of	of	ADP
taxlaw-6840	765	13	the	the	DET
taxlaw-6840	765	14	treasury	treasury	PROPN
taxlaw-6840	765	15	,	,	PUNCT
taxlaw-6840	765	16	supra	supra	PROPN
taxlaw-6840	765	17	note	note	NOUN
taxlaw-6840	765	18	92	92	NUM
taxlaw-6840	765	19	.	.	PUNCT
taxlaw-6840	766	1	the	the	DET
taxlaw-6840	766	2	i.r.s	i.r.s	PROPN
taxlaw-6840	766	3	.	.	PUNCT
taxlaw-6840	767	1	numbers	number	NOUN
taxlaw-6840	767	2	are	be	AUX
taxlaw-6840	767	3	a	a	DET
taxlaw-6840	767	4	more	more	ADV
taxlaw-6840	767	5	modest	modest	ADJ
taxlaw-6840	767	6	version	version	NOUN
taxlaw-6840	767	7	of	of	ADP
taxlaw-6840	767	8	proposals	proposal	NOUN
taxlaw-6840	767	9	from	from	ADP
taxlaw-6840	767	10	natasha	natasha	PROPN
taxlaw-6840	767	11	sarin	sarin	PROPN
taxlaw-6840	767	12	&	&	CCONJ
taxlaw-6840	767	13	lawrence	lawrence	PROPN
taxlaw-6840	767	14	h.	h.	PROPN
taxlaw-6840	767	15	summers	summers	PROPN
taxlaw-6840	767	16	,	,	PUNCT
taxlaw-6840	767	17	shrinking	shrink	VERB
taxlaw-6840	767	18	the	the	DET
taxlaw-6840	767	19	tax	tax	NOUN
taxlaw-6840	767	20	gap	gap	NOUN
taxlaw-6840	767	21	:	:	PUNCT
taxlaw-6840	767	22	approaches	approach	NOUN
taxlaw-6840	767	23	and	and	CCONJ
taxlaw-6840	767	24	revenue	revenue	NOUN
taxlaw-6840	767	25	potential	potential	NOUN
taxlaw-6840	767	26	,	,	PUNCT
taxlaw-6840	767	27	tax	tax	NOUN
taxlaw-6840	767	28	notes	note	NOUN
taxlaw-6840	767	29	federal	federal	PROPN
taxlaw-6840	767	30	1099–1112	1099–1112	PROPN
taxlaw-6840	767	31	(	(	PUNCT
taxlaw-6840	767	32	2019	2019	NUM
taxlaw-6840	767	33	)	)	PUNCT
taxlaw-6840	767	34	.	.	PUNCT
taxlaw-6840	768	1	109	109	NUM
taxlaw-6840	768	2	see	see	VERB
taxlaw-6840	768	3	paul	paul	PROPN
taxlaw-6840	768	4	kiel	kiel	PROPN
taxlaw-6840	768	5	&	&	CCONJ
taxlaw-6840	768	6	jesse	jesse	PROPN
taxlaw-6840	768	7	eisinger	eisinger	PROPN
taxlaw-6840	768	8	,	,	PUNCT
taxlaw-6840	768	9	how	how	SCONJ
taxlaw-6840	768	10	the	the	DET
taxlaw-6840	768	11	irs	irs	PROPN
taxlaw-6840	768	12	was	be	AUX
taxlaw-6840	768	13	gutted	gutte	VERB
taxlaw-6840	768	14	,	,	PUNCT
taxlaw-6840	768	15	propublica	propublica	PROPN
taxlaw-6840	768	16	(	(	PUNCT
taxlaw-6840	768	17	copublished	copublishe	VERB
taxlaw-6840	768	18	with	with	ADP
taxlaw-6840	768	19	the	the	DET
taxlaw-6840	768	20	atlantic	atlantic	NOUN
taxlaw-6840	768	21	)	)	PUNCT
taxlaw-6840	768	22	,	,	PUNCT
taxlaw-6840	768	23	(	(	PUNCT
taxlaw-6840	768	24	december	december	PROPN
taxlaw-6840	768	25	11	11	NUM
taxlaw-6840	768	26	,	,	PUNCT
taxlaw-6840	768	27	2018	2018	NUM
taxlaw-6840	768	28	)	)	PUNCT
taxlaw-6840	769	1	https://www.propublica.org/article/how-the-irs-was-gutted	https://www.propublica.org/article/how-the-irs-was-gutte	VERB
taxlaw-6840	770	1	[	[	X
taxlaw-6840	770	2	https://perma.cc/9u32-umgc	https://perma.cc/9u32-umgc	X
taxlaw-6840	770	3	]	]	X
taxlaw-6840	770	4	(	(	PUNCT
taxlaw-6840	770	5	describing	describe	VERB
taxlaw-6840	770	6	the	the	DET
taxlaw-6840	770	7	underfunding	underfunding	NOUN
taxlaw-6840	770	8	of	of	ADP
taxlaw-6840	770	9	the	the	DET
taxlaw-6840	770	10	i.r.s	i.r.	NOUN
taxlaw-6840	770	11	.	.	PUNCT
taxlaw-6840	770	12	)	)	PUNCT
taxlaw-6840	770	13	.	.	PUNCT
taxlaw-6840	771	1	110	110	NUM
taxlaw-6840	771	2	estimates	estimate	NOUN
taxlaw-6840	771	3	are	be	AUX
taxlaw-6840	771	4	based	base	VERB
taxlaw-6840	771	5	on	on	ADP
taxlaw-6840	771	6	department	department	NOUN
taxlaw-6840	771	7	of	of	ADP
taxlaw-6840	771	8	the	the	DET
taxlaw-6840	771	9	treasury	treasury	PROPN
taxlaw-6840	771	10	,	,	PUNCT
taxlaw-6840	771	11	supra	supra	PROPN
taxlaw-6840	771	12	note	note	VERB
taxlaw-6840	771	13	92	92	NUM
taxlaw-6840	771	14	.	.	SYM
taxlaw-6840	771	15	111	111	NUM
taxlaw-6840	771	16	lily	lily	PROPN
taxlaw-6840	771	17	l.	l.	PROPN
taxlaw-6840	771	18	batchelder	batchelder	PROPN
taxlaw-6840	771	19	,	,	PUNCT
taxlaw-6840	771	20	leveling	level	VERB
taxlaw-6840	771	21	the	the	DET
taxlaw-6840	771	22	playing	play	VERB
taxlaw-6840	771	23	field	field	NOUN
taxlaw-6840	771	24	between	between	ADP
taxlaw-6840	771	25	inherited	inherit	VERB
taxlaw-6840	771	26	income	income	NOUN
taxlaw-6840	771	27	and	and	CCONJ
taxlaw-6840	771	28	income	income	NOUN
taxlaw-6840	771	29	from	from	ADP
taxlaw-6840	771	30	work	work	NOUN
taxlaw-6840	771	31	through	through	ADP
taxlaw-6840	771	32	an	an	DET
taxlaw-6840	771	33	inheritance	inheritance	NOUN
taxlaw-6840	771	34	tax	tax	NOUN
taxlaw-6840	771	35	,	,	PUNCT
taxlaw-6840	771	36	in	in	ADP
taxlaw-6840	771	37	tackling	tackle	VERB
taxlaw-6840	771	38	the	the	DET
taxlaw-6840	771	39	tax	tax	NOUN
taxlaw-6840	771	40	code	code	NOUN
taxlaw-6840	771	41	:	:	PUNCT
taxlaw-6840	771	42	efficient	efficient	ADJ
taxlaw-6840	771	43	and	and	CCONJ
taxlaw-6840	771	44	equitable	equitable	ADJ
taxlaw-6840	771	45	ways	way	NOUN
taxlaw-6840	771	46	to	to	PART
taxlaw-6840	771	47	raise	raise	VERB
taxlaw-6840	771	48	revenue	revenue	NOUN
taxlaw-6840	771	49	43	43	NUM
taxlaw-6840	771	50	(	(	PUNCT
taxlaw-6840	771	51	jay	jay	PROPN
taxlaw-6840	771	52	shambaugh	shambaugh	PROPN
taxlaw-6840	771	53	ed	ed	PROPN
taxlaw-6840	771	54	.	.	PROPN
taxlaw-6840	771	55	,	,	PUNCT
taxlaw-6840	771	56	2020	2020	NUM
taxlaw-6840	771	57	)	)	PUNCT
taxlaw-6840	771	58	;	;	PUNCT
taxlaw-6840	771	59	natasha	natasha	PROPN
taxlaw-6840	771	60	sarin	sarin	PROPN
taxlaw-6840	771	61	et	et	PROPN
taxlaw-6840	771	62	al	al	PROPN
taxlaw-6840	771	63	.	.	PROPN
taxlaw-6840	771	64	,	,	PUNCT
taxlaw-6840	771	65	tax	tax	NOUN
taxlaw-6840	771	66	reform	reform	NOUN
taxlaw-6840	771	67	for	for	ADP
taxlaw-6840	771	68	progressivity	progressivity	NOUN
taxlaw-6840	771	69	:	:	PUNCT
taxlaw-6840	771	70	a	a	DET
taxlaw-6840	771	71	pragmatic	pragmatic	ADJ
taxlaw-6840	771	72	approach	approach	NOUN
taxlaw-6840	771	73	,	,	PUNCT
taxlaw-6840	771	74	in	in	ADP
taxlaw-6840	771	75	tackling	tackle	VERB
taxlaw-6840	771	76	the	the	DET
taxlaw-6840	771	77	tax	tax	NOUN
taxlaw-6840	771	78	code	code	NOUN
taxlaw-6840	771	79	:	:	PUNCT
taxlaw-6840	771	80	efficient	efficient	ADJ
taxlaw-6840	771	81	and	and	CCONJ
taxlaw-6840	771	82	equitable	equitable	ADJ
taxlaw-6840	771	83	ways	way	NOUN
taxlaw-6840	771	84	to	to	PART
taxlaw-6840	771	85	raise	raise	VERB
taxlaw-6840	771	86	revenue	revenue	NOUN
taxlaw-6840	771	87	317	317	NUM
taxlaw-6840	771	88	(	(	PUNCT
taxlaw-6840	771	89	jay	jay	PROPN
taxlaw-6840	771	90	shambaugh	shambaugh	PROPN
taxlaw-6840	771	91	ed	ed	PROPN
taxlaw-6840	771	92	.	.	PROPN
taxlaw-6840	771	93	,	,	PUNCT
taxlaw-6840	771	94	2020	2020	NUM
taxlaw-6840	771	95	)	)	PUNCT
taxlaw-6840	771	96	.	.	PUNCT
taxlaw-6840	772	1	2020	2020	NUM
taxlaw-6840	772	2	]	]	PUNCT
taxlaw-6840	773	1	fixing	fix	VERB
taxlaw-6840	773	2	five	five	NUM
taxlaw-6840	773	3	flaws	flaw	NOUN
taxlaw-6840	773	4	of	of	ADP
taxlaw-6840	773	5	the	the	DET
taxlaw-6840	773	6	tax	tax	NOUN
taxlaw-6840	773	7	cuts	cut	NOUN
taxlaw-6840	773	8	and	and	CCONJ
taxlaw-6840	773	9	jobs	job	NOUN
taxlaw-6840	773	10	act	act	VERB
taxlaw-6840	773	11	71	71	NUM
taxlaw-6840	773	12	none	none	NOUN
taxlaw-6840	773	13	of	of	ADP
taxlaw-6840	773	14	these	these	DET
taxlaw-6840	773	15	proposals	proposal	NOUN
taxlaw-6840	773	16	require	require	VERB
taxlaw-6840	773	17	a	a	DET
taxlaw-6840	773	18	fundamental	fundamental	ADJ
taxlaw-6840	773	19	rethinking	rethinking	NOUN
taxlaw-6840	773	20	of	of	ADP
taxlaw-6840	773	21	our	our	PRON
taxlaw-6840	773	22	basic	basic	ADJ
taxlaw-6840	773	23	system	system	NOUN
taxlaw-6840	773	24	of	of	ADP
taxlaw-6840	773	25	taxation	taxation	NOUN
taxlaw-6840	773	26	;	;	PUNCT
taxlaw-6840	773	27	all	all	PRON
taxlaw-6840	773	28	of	of	ADP
taxlaw-6840	773	29	these	these	DET
taxlaw-6840	773	30	changes	change	NOUN
taxlaw-6840	773	31	have	have	AUX
taxlaw-6840	773	32	been	be	AUX
taxlaw-6840	773	33	considered	consider	VERB
taxlaw-6840	773	34	before	before	ADV
taxlaw-6840	773	35	and	and	CCONJ
taxlaw-6840	773	36	would	would	AUX
taxlaw-6840	773	37	be	be	AUX
taxlaw-6840	773	38	relatively	relatively	ADV
taxlaw-6840	773	39	simple	simple	ADJ
taxlaw-6840	773	40	to	to	PART
taxlaw-6840	773	41	legislate	legislate	VERB
taxlaw-6840	773	42	.	.	PUNCT
taxlaw-6840	774	1	since	since	SCONJ
taxlaw-6840	774	2	these	these	DET
taxlaw-6840	774	3	reforms	reform	NOUN
taxlaw-6840	774	4	do	do	AUX
taxlaw-6840	774	5	not	not	PART
taxlaw-6840	774	6	require	require	VERB
taxlaw-6840	774	7	lengthy	lengthy	ADJ
taxlaw-6840	774	8	periods	period	NOUN
taxlaw-6840	774	9	of	of	ADP
taxlaw-6840	774	10	technical	technical	ADJ
taxlaw-6840	774	11	study	study	NOUN
taxlaw-6840	774	12	prior	prior	ADV
taxlaw-6840	774	13	to	to	ADP
taxlaw-6840	774	14	implementation	implementation	NOUN
taxlaw-6840	774	15	,	,	PUNCT
taxlaw-6840	774	16	they	they	PRON
taxlaw-6840	774	17	could	could	AUX
taxlaw-6840	774	18	be	be	AUX
taxlaw-6840	774	19	implemented	implement	VERB
taxlaw-6840	774	20	relatively	relatively	ADV
taxlaw-6840	774	21	swiftly	swiftly	ADV
taxlaw-6840	774	22	,	,	PUNCT
taxlaw-6840	774	23	although	although	SCONJ
taxlaw-6840	774	24	it	it	PRON
taxlaw-6840	774	25	is	be	AUX
taxlaw-6840	774	26	wise	wise	ADJ
taxlaw-6840	774	27	to	to	PART
taxlaw-6840	774	28	allow	allow	VERB
taxlaw-6840	774	29	adequate	adequate	ADJ
taxlaw-6840	774	30	time	time	NOUN
taxlaw-6840	774	31	for	for	ADP
taxlaw-6840	774	32	debate	debate	NOUN
taxlaw-6840	774	33	and	and	CCONJ
taxlaw-6840	774	34	reflection	reflection	NOUN
taxlaw-6840	774	35	.	.	PUNCT
taxlaw-6840	775	1	in	in	ADP
taxlaw-6840	775	2	the	the	DET
taxlaw-6840	775	3	long	long	ADJ
taxlaw-6840	775	4	run	run	NOUN
taxlaw-6840	775	5	,	,	PUNCT
taxlaw-6840	775	6	we	we	PRON
taxlaw-6840	775	7	should	should	AUX
taxlaw-6840	775	8	strive	strive	VERB
taxlaw-6840	775	9	for	for	ADP
taxlaw-6840	775	10	more	more	ADV
taxlaw-6840	775	11	innovative	innovative	ADJ
taxlaw-6840	775	12	solutions	solution	NOUN
taxlaw-6840	775	13	to	to	ADP
taxlaw-6840	775	14	our	our	PRON
taxlaw-6840	775	15	tax	tax	NOUN
taxlaw-6840	775	16	policy	policy	NOUN
taxlaw-6840	775	17	problems	problem	NOUN
taxlaw-6840	775	18	.	.	PUNCT
taxlaw-6840	776	1	for	for	ADP
taxlaw-6840	776	2	example	example	NOUN
taxlaw-6840	776	3	,	,	PUNCT
taxlaw-6840	776	4	as	as	SCONJ
taxlaw-6840	776	5	i	i	PRON
taxlaw-6840	776	6	’ve	’ve	AUX
taxlaw-6840	776	7	noted	note	VERB
taxlaw-6840	776	8	elsewhere	elsewhere	ADV
taxlaw-6840	776	9	,	,	PUNCT
taxlaw-6840	776	10	formulary	formulary	ADJ
taxlaw-6840	776	11	apportionment	apportionment	NOUN
taxlaw-6840	776	12	would	would	AUX
taxlaw-6840	776	13	be	be	AUX
taxlaw-6840	776	14	a	a	DET
taxlaw-6840	776	15	useful	useful	ADJ
taxlaw-6840	776	16	fundamental	fundamental	ADJ
taxlaw-6840	776	17	reform	reform	NOUN
taxlaw-6840	776	18	of	of	ADP
taxlaw-6840	776	19	international	international	ADJ
taxlaw-6840	776	20	corporate	corporate	ADJ
taxlaw-6840	776	21	taxation	taxation	NOUN
taxlaw-6840	776	22	.	.	PUNCT
taxlaw-6840	777	1	112	112	NUM
taxlaw-6840	777	2	however	however	ADV
taxlaw-6840	777	3	,	,	PUNCT
taxlaw-6840	777	4	it	it	PRON
taxlaw-6840	777	5	is	be	AUX
taxlaw-6840	777	6	also	also	ADV
taxlaw-6840	777	7	a	a	DET
taxlaw-6840	777	8	reform	reform	NOUN
taxlaw-6840	777	9	that	that	PRON
taxlaw-6840	777	10	would	would	AUX
taxlaw-6840	777	11	benefit	benefit	VERB
taxlaw-6840	777	12	from	from	ADP
taxlaw-6840	777	13	international	international	ADJ
taxlaw-6840	777	14	cooperation	cooperation	NOUN
taxlaw-6840	777	15	as	as	ADV
taxlaw-6840	777	16	well	well	ADV
taxlaw-6840	777	17	as	as	ADP
taxlaw-6840	777	18	careful	careful	ADJ
taxlaw-6840	777	19	study	study	NOUN
taxlaw-6840	777	20	of	of	ADP
taxlaw-6840	777	21	technical	technical	ADJ
taxlaw-6840	777	22	implementation	implementation	NOUN
taxlaw-6840	777	23	issues	issue	NOUN
taxlaw-6840	777	24	.	.	PUNCT
taxlaw-6840	778	1	likewise	likewise	ADV
taxlaw-6840	778	2	,	,	PUNCT
taxlaw-6840	778	3	a	a	DET
taxlaw-6840	778	4	destination	destination	NOUN
taxlaw-6840	778	5	-	-	PUNCT
taxlaw-6840	778	6	based	base	VERB
taxlaw-6840	778	7	cash	cash	NOUN
taxlaw-6840	778	8	-	-	PUNCT
taxlaw-6840	778	9	flow	flow	NOUN
taxlaw-6840	778	10	tax	tax	NOUN
taxlaw-6840	778	11	would	would	AUX
taxlaw-6840	778	12	be	be	AUX
taxlaw-6840	778	13	best	well	ADV
taxlaw-6840	778	14	implemented	implement	VERB
taxlaw-6840	778	15	within	within	ADP
taxlaw-6840	778	16	a	a	DET
taxlaw-6840	778	17	framework	framework	NOUN
taxlaw-6840	778	18	of	of	ADP
taxlaw-6840	778	19	international	international	ADJ
taxlaw-6840	778	20	cooperation	cooperation	NOUN
taxlaw-6840	778	21	and	and	CCONJ
taxlaw-6840	778	22	with	with	ADP
taxlaw-6840	778	23	adequate	adequate	ADJ
taxlaw-6840	778	24	time	time	NOUN
taxlaw-6840	778	25	to	to	PART
taxlaw-6840	778	26	address	address	VERB
taxlaw-6840	778	27	the	the	DET
taxlaw-6840	778	28	challenges	challenge	NOUN
taxlaw-6840	778	29	of	of	ADP
taxlaw-6840	778	30	technical	technical	ADJ
taxlaw-6840	778	31	implementation.113	implementation.113	PROPN
taxlaw-6840	778	32	also	also	ADV
taxlaw-6840	778	33	,	,	PUNCT
taxlaw-6840	778	34	there	there	PRON
taxlaw-6840	778	35	is	be	VERB
taxlaw-6840	778	36	room	room	NOUN
taxlaw-6840	778	37	for	for	ADP
taxlaw-6840	778	38	more	more	ADJ
taxlaw-6840	778	39	innovation	innovation	NOUN
taxlaw-6840	778	40	and	and	CCONJ
taxlaw-6840	778	41	boldness	boldness	NOUN
taxlaw-6840	778	42	in	in	ADP
taxlaw-6840	778	43	terms	term	NOUN
taxlaw-6840	778	44	of	of	ADP
taxlaw-6840	778	45	expansions	expansion	NOUN
taxlaw-6840	778	46	to	to	ADP
taxlaw-6840	778	47	the	the	DET
taxlaw-6840	778	48	earned	earn	VERB
taxlaw-6840	778	49	income	income	NOUN
taxlaw-6840	778	50	tax	tax	NOUN
taxlaw-6840	778	51	credit	credit	NOUN
taxlaw-6840	778	52	.	.	PUNCT
taxlaw-6840	779	1	as	as	ADP
taxlaw-6840	779	2	one	one	NUM
taxlaw-6840	779	3	example	example	NOUN
taxlaw-6840	779	4	,	,	PUNCT
taxlaw-6840	779	5	burman	burman	NOUN
taxlaw-6840	779	6	(	(	PUNCT
taxlaw-6840	779	7	2019	2019	NUM
taxlaw-6840	779	8	)	)	PUNCT
taxlaw-6840	779	9	suggests	suggest	VERB
taxlaw-6840	779	10	a	a	DET
taxlaw-6840	779	11	massive	massive	ADJ
taxlaw-6840	779	12	expansion	expansion	NOUN
taxlaw-6840	779	13	of	of	ADP
taxlaw-6840	779	14	the	the	DET
taxlaw-6840	779	15	earned	earn	VERB
taxlaw-6840	779	16	income	income	NOUN
taxlaw-6840	779	17	tax	tax	NOUN
taxlaw-6840	779	18	credit	credit	NOUN
taxlaw-6840	779	19	,	,	PUNCT
taxlaw-6840	779	20	raising	raise	VERB
taxlaw-6840	779	21	the	the	DET
taxlaw-6840	779	22	credit	credit	NOUN
taxlaw-6840	779	23	to	to	ADP
taxlaw-6840	779	24	100	100	NUM
taxlaw-6840	779	25	%	%	NOUN
taxlaw-6840	779	26	matching	matching	NOUN
taxlaw-6840	779	27	,	,	PUNCT
taxlaw-6840	779	28	raising	raise	VERB
taxlaw-6840	779	29	the	the	DET
taxlaw-6840	779	30	maximum	maximum	ADJ
taxlaw-6840	779	31	credit	credit	NOUN
taxlaw-6840	779	32	to	to	ADP
taxlaw-6840	779	33	$	$	SYM
taxlaw-6840	779	34	10,000	10,000	NUM
taxlaw-6840	779	35	,	,	PUNCT
taxlaw-6840	779	36	pairing	pair	VERB
taxlaw-6840	779	37	with	with	ADP
taxlaw-6840	779	38	an	an	DET
taxlaw-6840	779	39	expansion	expansion	NOUN
taxlaw-6840	779	40	of	of	ADP
taxlaw-6840	779	41	the	the	DET
taxlaw-6840	779	42	child	child	NOUN
taxlaw-6840	779	43	tax	tax	NOUN
taxlaw-6840	779	44	credit	credit	NOUN
taxlaw-6840	779	45	,	,	PUNCT
taxlaw-6840	779	46	and	and	CCONJ
taxlaw-6840	779	47	indexing	index	VERB
taxlaw-6840	779	48	the	the	DET
taxlaw-6840	779	49	maximum	maximum	ADJ
taxlaw-6840	779	50	credit	credit	NOUN
taxlaw-6840	779	51	to	to	ADP
taxlaw-6840	779	52	gains	gain	NOUN
taxlaw-6840	779	53	in	in	ADP
taxlaw-6840	779	54	gdp	gdp	NOUN
taxlaw-6840	779	55	per	per	ADP
taxlaw-6840	779	56	-	-	PUNCT
taxlaw-6840	779	57	capita.114	capita.114	NOUN
taxlaw-6840	779	58	since	since	SCONJ
taxlaw-6840	779	59	this	this	DET
taxlaw-6840	779	60	plan	plan	NOUN
taxlaw-6840	779	61	costs	cost	VERB
taxlaw-6840	779	62	over	over	ADP
taxlaw-6840	779	63	$	$	SYM
taxlaw-6840	779	64	1	1	NUM
taxlaw-6840	779	65	trillion	trillion	NUM
taxlaw-6840	779	66	per	per	ADP
taxlaw-6840	779	67	year	year	NOUN
taxlaw-6840	779	68	when	when	SCONJ
taxlaw-6840	779	69	it	it	PRON
taxlaw-6840	779	70	is	be	AUX
taxlaw-6840	779	71	fully	fully	ADV
taxlaw-6840	779	72	phased	phase	VERB
taxlaw-6840	779	73	in	in	ADP
taxlaw-6840	779	74	,	,	PUNCT
taxlaw-6840	779	75	burman	burman	NOUN
taxlaw-6840	779	76	pairs	pair	NOUN
taxlaw-6840	779	77	it	it	PRON
taxlaw-6840	779	78	with	with	ADP
taxlaw-6840	779	79	an	an	DET
taxlaw-6840	779	80	11	11	NUM
taxlaw-6840	779	81	%	%	NOUN
taxlaw-6840	779	82	value	value	NOUN
taxlaw-6840	779	83	-	-	PUNCT
taxlaw-6840	779	84	added	add	VERB
taxlaw-6840	779	85	tax	tax	NOUN
taxlaw-6840	779	86	to	to	PART
taxlaw-6840	779	87	achieve	achieve	VERB
taxlaw-6840	779	88	revenue	revenue	NOUN
taxlaw-6840	779	89	neutrality	neutrality	NOUN
taxlaw-6840	779	90	.	.	PUNCT
taxlaw-6840	780	1	the	the	DET
taxlaw-6840	780	2	combination	combination	NOUN
taxlaw-6840	780	3	is	be	AUX
taxlaw-6840	780	4	strongly	strongly	ADV
taxlaw-6840	780	5	progressive	progressive	ADJ
taxlaw-6840	780	6	,	,	PUNCT
taxlaw-6840	780	7	and	and	CCONJ
taxlaw-6840	780	8	it	it	PRON
taxlaw-6840	780	9	results	result	VERB
taxlaw-6840	780	10	in	in	ADP
taxlaw-6840	780	11	substantial	substantial	ADJ
taxlaw-6840	780	12	poverty	poverty	NOUN
taxlaw-6840	780	13	reduction	reduction	NOUN
taxlaw-6840	780	14	.	.	PUNCT
taxlaw-6840	781	1	however	however	ADV
taxlaw-6840	781	2	,	,	PUNCT
taxlaw-6840	781	3	given	give	VERB
taxlaw-6840	781	4	the	the	DET
taxlaw-6840	781	5	scale	scale	NOUN
taxlaw-6840	781	6	of	of	ADP
taxlaw-6840	781	7	the	the	DET
taxlaw-6840	781	8	change	change	NOUN
taxlaw-6840	781	9	as	as	ADV
taxlaw-6840	781	10	well	well	ADV
taxlaw-6840	781	11	as	as	ADP
taxlaw-6840	781	12	the	the	DET
taxlaw-6840	781	13	need	need	NOUN
taxlaw-6840	781	14	for	for	ADP
taxlaw-6840	781	15	a	a	DET
taxlaw-6840	781	16	vat	vat	NOUN
taxlaw-6840	781	17	,	,	PUNCT
taxlaw-6840	781	18	that	that	DET
taxlaw-6840	781	19	proposal	proposal	NOUN
taxlaw-6840	781	20	will	will	AUX
taxlaw-6840	781	21	also	also	ADV
taxlaw-6840	781	22	require	require	VERB
taxlaw-6840	781	23	time	time	NOUN
taxlaw-6840	781	24	.	.	PUNCT
taxlaw-6840	782	1	depending	depend	VERB
taxlaw-6840	782	2	on	on	ADP
taxlaw-6840	782	3	political	political	ADJ
taxlaw-6840	782	4	decisions	decision	NOUN
taxlaw-6840	782	5	regarding	regard	VERB
taxlaw-6840	782	6	the	the	DET
taxlaw-6840	782	7	ideal	ideal	ADJ
taxlaw-6840	782	8	role	role	NOUN
taxlaw-6840	782	9	of	of	ADP
taxlaw-6840	782	10	the	the	DET
taxlaw-6840	782	11	state	state	NOUN
taxlaw-6840	782	12	,	,	PUNCT
taxlaw-6840	782	13	the	the	DET
taxlaw-6840	782	14	government	government	NOUN
taxlaw-6840	782	15	may	may	AUX
taxlaw-6840	782	16	need	need	VERB
taxlaw-6840	782	17	more	more	ADJ
taxlaw-6840	782	18	revenue	revenue	NOUN
taxlaw-6840	782	19	than	than	ADP
taxlaw-6840	782	20	the	the	DET
taxlaw-6840	782	21	above	above	ADJ
taxlaw-6840	782	22	proposals	proposal	NOUN
taxlaw-6840	782	23	generate	generate	VERB
taxlaw-6840	782	24	,	,	PUNCT
taxlaw-6840	782	25	and	and	CCONJ
taxlaw-6840	782	26	appendix	appendix	ADJ
taxlaw-6840	782	27	b	b	PROPN
taxlaw-6840	782	28	suggests	suggest	VERB
taxlaw-6840	782	29	additional	additional	ADJ
taxlaw-6840	782	30	revenue	revenue	NOUN
taxlaw-6840	782	31	options	option	NOUN
taxlaw-6840	782	32	.	.	PUNCT
taxlaw-6840	783	1	still	still	ADV
taxlaw-6840	783	2	,	,	PUNCT
taxlaw-6840	783	3	these	these	DET
taxlaw-6840	783	4	proposals	proposal	NOUN
taxlaw-6840	783	5	provide	provide	VERB
taxlaw-6840	783	6	a	a	DET
taxlaw-6840	783	7	solid	solid	ADJ
taxlaw-6840	783	8	foundation	foundation	NOUN
taxlaw-6840	783	9	from	from	ADP
taxlaw-6840	783	10	which	which	PRON
taxlaw-6840	783	11	to	to	PART
taxlaw-6840	783	12	raise	raise	VERB
taxlaw-6840	783	13	additional	additional	ADJ
taxlaw-6840	783	14	revenue	revenue	NOUN
taxlaw-6840	783	15	,	,	PUNCT
taxlaw-6840	783	16	and	and	CCONJ
taxlaw-6840	783	17	rates	rate	NOUN
taxlaw-6840	783	18	can	can	AUX
taxlaw-6840	783	19	be	be	AUX
taxlaw-6840	783	20	raised	raise	VERB
taxlaw-6840	783	21	(	(	PUNCT
taxlaw-6840	783	22	or	or	CCONJ
taxlaw-6840	783	23	lowered	lower	VERB
taxlaw-6840	783	24	)	)	PUNCT
taxlaw-6840	783	25	across	across	ADP
taxlaw-6840	783	26	the	the	DET
taxlaw-6840	783	27	board	board	NOUN
taxlaw-6840	783	28	from	from	ADP
taxlaw-6840	783	29	this	this	DET
taxlaw-6840	783	30	starting	starting	NOUN
taxlaw-6840	783	31	point	point	NOUN
taxlaw-6840	783	32	.	.	PUNCT
taxlaw-6840	784	1	more	more	ADV
taxlaw-6840	784	2	generally	generally	ADV
taxlaw-6840	784	3	,	,	PUNCT
taxlaw-6840	784	4	it	it	PRON
taxlaw-6840	784	5	is	be	AUX
taxlaw-6840	784	6	important	important	ADJ
taxlaw-6840	784	7	to	to	PART
taxlaw-6840	784	8	remember	remember	VERB
taxlaw-6840	784	9	that	that	SCONJ
taxlaw-6840	784	10	spending	spending	NOUN
taxlaw-6840	784	11	,	,	PUNCT
taxlaw-6840	784	12	as	as	ADV
taxlaw-6840	784	13	well	well	ADV
taxlaw-6840	784	14	as	as	ADP
taxlaw-6840	784	15	taxation	taxation	NOUN
taxlaw-6840	784	16	,	,	PUNCT
taxlaw-6840	784	17	has	have	VERB
taxlaw-6840	784	18	distributional	distributional	ADJ
taxlaw-6840	784	19	consequences	consequence	NOUN
taxlaw-6840	784	20	;	;	PUNCT
taxlaw-6840	784	21	the	the	DET
taxlaw-6840	784	22	fiscal	fiscal	ADJ
taxlaw-6840	784	23	system	system	NOUN
taxlaw-6840	784	24	needs	need	VERB
taxlaw-6840	784	25	to	to	PART
taxlaw-6840	784	26	be	be	AUX
taxlaw-6840	784	27	viewed	view	VERB
taxlaw-6840	784	28	as	as	ADP
taxlaw-6840	784	29	a	a	DET
taxlaw-6840	784	30	whole.115	whole.115	NOUN
taxlaw-6840	784	31	as	as	ADP
taxlaw-6840	784	32	one	one	NUM
taxlaw-6840	784	33	example	example	NOUN
taxlaw-6840	784	34	,	,	PUNCT
taxlaw-6840	784	35	the	the	DET
taxlaw-6840	784	36	social	social	ADJ
taxlaw-6840	784	37	security	security	NOUN
taxlaw-6840	784	38	system	system	NOUN
taxlaw-6840	784	39	is	be	AUX
taxlaw-6840	784	40	progressive	progressive	ADJ
taxlaw-6840	784	41	as	as	ADP
taxlaw-6840	784	42	a	a	DET
taxlaw-6840	784	43	whole	whole	NOUN
taxlaw-6840	784	44	(	(	PUNCT
taxlaw-6840	784	45	including	include	VERB
taxlaw-6840	784	46	both	both	DET
taxlaw-6840	784	47	benefits	benefit	NOUN
taxlaw-6840	784	48	and	and	CCONJ
taxlaw-6840	784	49	taxes	taxis	NOUN
taxlaw-6840	784	50	)	)	PUNCT
taxlaw-6840	784	51	,	,	PUNCT
taxlaw-6840	784	52	even	even	ADV
taxlaw-6840	784	53	though	though	SCONJ
taxlaw-6840	784	54	the	the	DET
taxlaw-6840	784	55	payroll	payroll	NOUN
taxlaw-6840	784	56	tax	tax	NOUN
taxlaw-6840	784	57	that	that	PRON
taxlaw-6840	784	58	finances	finance	VERB
taxlaw-6840	784	59	it	it	PRON
taxlaw-6840	784	60	is	be	AUX
taxlaw-6840	784	61	regressive	regressive	ADJ
taxlaw-6840	784	62	.	.	PUNCT
taxlaw-6840	785	1	ix	ix	ADJ
taxlaw-6840	785	2	.	.	PUNCT
taxlaw-6840	785	3	conclusion	conclusion	NOUN
taxlaw-6840	785	4	with	with	ADP
taxlaw-6840	785	5	respect	respect	NOUN
taxlaw-6840	785	6	to	to	ADP
taxlaw-6840	785	7	every	every	DET
taxlaw-6840	785	8	important	important	ADJ
taxlaw-6840	785	9	tax	tax	NOUN
taxlaw-6840	785	10	policy	policy	NOUN
taxlaw-6840	785	11	desideratum	desideratum	NOUN
taxlaw-6840	785	12	,	,	PUNCT
taxlaw-6840	785	13	we	we	PRON
taxlaw-6840	785	14	can	can	AUX
taxlaw-6840	785	15	do	do	VERB
taxlaw-6840	785	16	a	a	DET
taxlaw-6840	785	17	lot	lot	NOUN
taxlaw-6840	785	18	better	well	ADJ
taxlaw-6840	785	19	than	than	ADP
taxlaw-6840	785	20	public	public	ADJ
taxlaw-6840	785	21	law	law	NOUN
taxlaw-6840	785	22	115	115	NUM
taxlaw-6840	785	23	-	-	SYM
taxlaw-6840	785	24	97	97	NUM
taxlaw-6840	785	25	(	(	PUNCT
taxlaw-6840	785	26	the	the	DET
taxlaw-6840	785	27	tcja	tcja	NOUN
taxlaw-6840	785	28	)	)	PUNCT
taxlaw-6840	785	29	.	.	PUNCT
taxlaw-6840	786	1	there	there	PRON
taxlaw-6840	786	2	are	be	VERB
taxlaw-6840	786	3	five	five	NUM
taxlaw-6840	786	4	central	central	ADJ
taxlaw-6840	786	5	ways	way	NOUN
taxlaw-6840	786	6	in	in	ADP
taxlaw-6840	786	7	which	which	PRON
taxlaw-6840	786	8	the	the	DET
taxlaw-6840	786	9	new	new	ADJ
taxlaw-6840	786	10	tax	tax	NOUN
taxlaw-6840	786	11	law	law	NOUN
taxlaw-6840	786	12	moves	move	VERB
taxlaw-6840	786	13	the	the	DET
taxlaw-6840	786	14	tax	tax	NOUN
taxlaw-6840	786	15	system	system	NOUN
taxlaw-6840	786	16	away	away	ADV
taxlaw-6840	786	17	from	from	ADP
taxlaw-6840	786	18	ideal	ideal	ADJ
taxlaw-6840	786	19	tax	tax	NOUN
taxlaw-6840	786	20	policy	policy	NOUN
taxlaw-6840	786	21	principles	principle	NOUN
taxlaw-6840	786	22	.	.	PUNCT
taxlaw-6840	787	1	first	first	ADV
taxlaw-6840	787	2	,	,	PUNCT
taxlaw-6840	787	3	the	the	DET
taxlaw-6840	787	4	legislation	legislation	NOUN
taxlaw-6840	787	5	finances	finance	VERB
taxlaw-6840	787	6	tax	tax	NOUN
taxlaw-6840	787	7	cuts	cut	NOUN
taxlaw-6840	787	8	with	with	ADP
taxlaw-6840	787	9	deficits	deficit	NOUN
taxlaw-6840	787	10	.	.	PUNCT
taxlaw-6840	788	1	deficits	deficit	NOUN
taxlaw-6840	788	2	are	be	AUX
taxlaw-6840	788	3	not	not	PART
taxlaw-6840	788	4	always	always	ADV
taxlaw-6840	788	5	bad	bad	ADJ
taxlaw-6840	788	6	;	;	PUNCT
taxlaw-6840	788	7	they	they	PRON
taxlaw-6840	788	8	can	can	AUX
taxlaw-6840	788	9	be	be	AUX
taxlaw-6840	788	10	quite	quite	ADV
taxlaw-6840	788	11	helpful	helpful	ADJ
taxlaw-6840	788	12	in	in	ADP
taxlaw-6840	788	13	times	time	NOUN
taxlaw-6840	788	14	of	of	ADP
taxlaw-6840	788	15	recession	recession	NOUN
taxlaw-6840	788	16	,	,	PUNCT
taxlaw-6840	788	17	and	and	CCONJ
taxlaw-6840	788	18	future	future	ADV
taxlaw-6840	788	19	-	-	PUNCT
taxlaw-6840	788	20	oriented	orient	VERB
taxlaw-6840	788	21	public	public	ADJ
taxlaw-6840	788	22	investments	investment	NOUN
taxlaw-6840	788	23	in	in	ADP
taxlaw-6840	788	24	infrastructure	infrastructure	NOUN
taxlaw-6840	788	25	or	or	CCONJ
taxlaw-6840	788	26	human	human	ADJ
taxlaw-6840	788	27	capital	capital	NOUN
taxlaw-6840	788	28	may	may	AUX
taxlaw-6840	788	29	justify	justify	VERB
taxlaw-6840	788	30	defraying	defray	VERB
taxlaw-6840	788	31	some	some	PRON
taxlaw-6840	788	32	of	of	ADP
taxlaw-6840	788	33	their	their	PRON
taxlaw-6840	788	34	tax	tax	NOUN
taxlaw-6840	788	35	costs	cost	NOUN
taxlaw-6840	788	36	112	112	NUM
taxlaw-6840	788	37	see	see	NOUN
taxlaw-6840	788	38	reuven	reuven	PROPN
taxlaw-6840	788	39	s.	s.	PROPN
taxlaw-6840	788	40	avi	avi	PROPN
taxlaw-6840	788	41	-	-	PUNCT
taxlaw-6840	788	42	yonah	yonah	PROPN
taxlaw-6840	788	43	&	&	CCONJ
taxlaw-6840	788	44	kimberly	kimberly	PROPN
taxlaw-6840	788	45	a.	a.	PROPN
taxlaw-6840	788	46	clausing	clausing	PROPN
taxlaw-6840	788	47	,	,	PUNCT
taxlaw-6840	788	48	reforming	reform	VERB
taxlaw-6840	788	49	corporate	corporate	ADJ
taxlaw-6840	788	50	taxation	taxation	NOUN
taxlaw-6840	788	51	in	in	ADP
taxlaw-6840	788	52	a	a	DET
taxlaw-6840	788	53	global	global	ADJ
taxlaw-6840	788	54	economy	economy	NOUN
taxlaw-6840	788	55	:	:	PUNCT
taxlaw-6840	788	56	a	a	DET
taxlaw-6840	788	57	proposal	proposal	NOUN
taxlaw-6840	788	58	to	to	PART
taxlaw-6840	788	59	adopt	adopt	VERB
taxlaw-6840	788	60	formulary	formulary	ADJ
taxlaw-6840	788	61	apportionment	apportionment	NOUN
taxlaw-6840	788	62	,	,	PUNCT
taxlaw-6840	788	63	in	in	ADP
taxlaw-6840	788	64	path	path	NOUN
taxlaw-6840	788	65	to	to	ADP
taxlaw-6840	788	66	prosperity	prosperity	NOUN
taxlaw-6840	788	67	:	:	PUNCT
taxlaw-6840	788	68	hamilton	hamilton	PROPN
taxlaw-6840	788	69	project	project	PROPN
taxlaw-6840	788	70	ideas	idea	NOUN
taxlaw-6840	788	71	on	on	ADP
taxlaw-6840	788	72	income	income	NOUN
taxlaw-6840	788	73	security	security	NOUN
taxlaw-6840	788	74	,	,	PUNCT
taxlaw-6840	788	75	education	education	NOUN
taxlaw-6840	788	76	,	,	PUNCT
taxlaw-6840	788	77	and	and	CCONJ
taxlaw-6840	788	78	taxes	taxis	NOUN
taxlaw-6840	788	79	319	319	NUM
taxlaw-6840	788	80	(	(	PUNCT
taxlaw-6840	788	81	jason	jason	PROPN
taxlaw-6840	788	82	furman	furman	PROPN
taxlaw-6840	788	83	&	&	CCONJ
taxlaw-6840	788	84	jason	jason	PROPN
taxlaw-6840	788	85	e.	e.	PROPN
taxlaw-6840	788	86	bordoff	bordoff	PROPN
taxlaw-6840	788	87	eds	eds	PROPN
taxlaw-6840	788	88	,	,	PUNCT
taxlaw-6840	788	89	2008	2008	NUM
taxlaw-6840	788	90	)	)	PUNCT
taxlaw-6840	788	91	and	and	CCONJ
taxlaw-6840	788	92	kimberly	kimberly	ADV
taxlaw-6840	788	93	clausing	clause	VERB
taxlaw-6840	788	94	,	,	PUNCT
taxlaw-6840	788	95	taxing	tax	VERB
taxlaw-6840	788	96	multinational	multinational	ADJ
taxlaw-6840	788	97	companies	company	NOUN
taxlaw-6840	788	98	in	in	ADP
taxlaw-6840	788	99	the	the	DET
taxlaw-6840	788	100	21st	21st	ADJ
taxlaw-6840	788	101	century	century	NOUN
taxlaw-6840	788	102	,	,	PUNCT
taxlaw-6840	788	103	in	in	ADP
taxlaw-6840	788	104	tackling	tackle	VERB
taxlaw-6840	788	105	the	the	DET
taxlaw-6840	788	106	tax	tax	NOUN
taxlaw-6840	788	107	code	code	NOUN
taxlaw-6840	788	108	:	:	PUNCT
taxlaw-6840	788	109	efficient	efficient	ADJ
taxlaw-6840	788	110	and	and	CCONJ
taxlaw-6840	788	111	equitable	equitable	ADJ
taxlaw-6840	788	112	ways	way	NOUN
taxlaw-6840	788	113	to	to	PART
taxlaw-6840	788	114	raise	raise	VERB
taxlaw-6840	788	115	revenue	revenue	NOUN
taxlaw-6840	788	116	237	237	NUM
taxlaw-6840	788	117	(	(	PUNCT
taxlaw-6840	788	118	jay	jay	PROPN
taxlaw-6840	788	119	shambaugh	shambaugh	PROPN
taxlaw-6840	788	120	ed	ed	PROPN
taxlaw-6840	788	121	.	.	PROPN
taxlaw-6840	788	122	,	,	PUNCT
taxlaw-6840	788	123	2020	2020	NUM
taxlaw-6840	788	124	)	)	PUNCT
taxlaw-6840	788	125	.	.	PUNCT
taxlaw-6840	789	1	113	113	NUM
taxlaw-6840	789	2	see	see	VERB
taxlaw-6840	789	3	reuven	reuven	PROPN
taxlaw-6840	789	4	s.	s.	PROPN
taxlaw-6840	789	5	avi	avi	PROPN
taxlaw-6840	789	6	-	-	PUNCT
taxlaw-6840	789	7	yonah	yonah	PROPN
taxlaw-6840	789	8	&	&	CCONJ
taxlaw-6840	789	9	kimberly	kimberly	PROPN
taxlaw-6840	789	10	a.	a.	PROPN
taxlaw-6840	789	11	clausing	clausing	PROPN
taxlaw-6840	789	12	,	,	PUNCT
taxlaw-6840	789	13	problems	problem	NOUN
taxlaw-6840	789	14	with	with	ADP
taxlaw-6840	789	15	destination	destination	NOUN
taxlaw-6840	789	16	-	-	PUNCT
taxlaw-6840	789	17	based	base	VERB
taxlaw-6840	789	18	corporate	corporate	ADJ
taxlaw-6840	789	19	taxes	taxis	NOUN
taxlaw-6840	789	20	and	and	CCONJ
taxlaw-6840	789	21	the	the	DET
taxlaw-6840	789	22	ryan	ryan	PROPN
taxlaw-6840	789	23	blueprint	blueprint	NOUN
taxlaw-6840	789	24	,	,	PUNCT
taxlaw-6840	789	25	8	8	NUM
taxlaw-6840	789	26	colum	colum	NOUN
taxlaw-6840	789	27	.	.	PUNCT
taxlaw-6840	790	1	j.	j.	PROPN
taxlaw-6840	790	2	tax	tax	PROPN
taxlaw-6840	790	3	l.	l.	PROPN
taxlaw-6840	790	4	229	229	NUM
taxlaw-6840	790	5	(	(	PUNCT
taxlaw-6840	790	6	2017	2017	NUM
taxlaw-6840	790	7	)	)	PUNCT
taxlaw-6840	790	8	.	.	PUNCT
taxlaw-6840	791	1	114	114	NUM
taxlaw-6840	791	2	leonard	leonard	PROPN
taxlaw-6840	791	3	e.	e.	PROPN
taxlaw-6840	791	4	burman	burman	PROPN
taxlaw-6840	791	5	,	,	PUNCT
taxlaw-6840	791	6	a	a	DET
taxlaw-6840	791	7	universal	universal	ADJ
taxlaw-6840	791	8	eitc	eitc	NOUN
taxlaw-6840	791	9	:	:	PUNCT
taxlaw-6840	791	10	sharing	share	VERB
taxlaw-6840	791	11	the	the	DET
taxlaw-6840	791	12	gains	gain	NOUN
taxlaw-6840	791	13	from	from	ADP
taxlaw-6840	791	14	economic	economic	ADJ
taxlaw-6840	791	15	growth	growth	NOUN
taxlaw-6840	791	16	,	,	PUNCT
taxlaw-6840	791	17	encouraging	encourage	VERB
taxlaw-6840	791	18	work	work	NOUN
taxlaw-6840	791	19	,	,	PUNCT
taxlaw-6840	791	20	and	and	CCONJ
taxlaw-6840	791	21	supporting	support	VERB
taxlaw-6840	791	22	families	family	NOUN
taxlaw-6840	791	23	(	(	PUNCT
taxlaw-6840	791	24	2019	2019	NUM
taxlaw-6840	791	25	)	)	PUNCT
taxlaw-6840	791	26	,	,	PUNCT
taxlaw-6840	791	27	available	available	ADJ
taxlaw-6840	791	28	at	at	ADP
taxlaw-6840	791	29	https://www.taxpolicycenter.org/publications/universal-eitc-sharing-gainseconomic-growth-encouraging-work-and-supporting-families/full	https://www.taxpolicycenter.org/publications/universal-eitc-sharing-gainseconomic-growth-encouraging-work-and-supporting-families/full	ADJ
taxlaw-6840	791	30	[	[	X
taxlaw-6840	791	31	https://perma.cc/r2ug-fujk	https://perma.cc/r2ug-fujk	ADV
taxlaw-6840	791	32	]	]	X
taxlaw-6840	791	33	.	.	PUNCT
taxlaw-6840	792	1	115	115	NUM
taxlaw-6840	792	2	see	see	VERB
taxlaw-6840	792	3	edward	edward	PROPN
taxlaw-6840	792	4	d.	d.	PROPN
taxlaw-6840	792	5	kleinbard	kleinbard	PROPN
taxlaw-6840	792	6	,	,	PUNCT
taxlaw-6840	792	7	we	we	PRON
taxlaw-6840	792	8	are	be	AUX
taxlaw-6840	792	9	better	well	ADJ
taxlaw-6840	792	10	than	than	ADP
taxlaw-6840	792	11	this	this	PRON
taxlaw-6840	792	12	:	:	PUNCT
taxlaw-6840	792	13	how	how	SCONJ
taxlaw-6840	792	14	government	government	NOUN
taxlaw-6840	792	15	should	should	AUX
taxlaw-6840	792	16	spend	spend	VERB
taxlaw-6840	792	17	our	our	PRON
taxlaw-6840	792	18	money	money	NOUN
taxlaw-6840	792	19	(	(	PUNCT
taxlaw-6840	792	20	2015	2015	NUM
taxlaw-6840	792	21	)	)	PUNCT
taxlaw-6840	792	22	.	.	PUNCT
taxlaw-6840	793	1	[	[	X
taxlaw-6840	793	2	vol	vol	NOUN
taxlaw-6840	793	3	.	.	PUNCT
taxlaw-6840	793	4	11:2	11:2	NUM
taxlaw-6840	793	5	columbia	columbia	PROPN
taxlaw-6840	793	6	journal	journal	PROPN
taxlaw-6840	793	7	of	of	ADP
taxlaw-6840	793	8	tax	tax	NOUN
taxlaw-6840	793	9	law	law	NOUN
taxlaw-6840	793	10	72	72	NUM
taxlaw-6840	793	11	into	into	ADP
taxlaw-6840	793	12	the	the	DET
taxlaw-6840	793	13	future	future	NOUN
taxlaw-6840	793	14	.	.	PUNCT
taxlaw-6840	794	1	however	however	ADV
taxlaw-6840	794	2	,	,	PUNCT
taxlaw-6840	794	3	the	the	DET
taxlaw-6840	794	4	increasing	increase	VERB
taxlaw-6840	794	5	deficits	deficit	NOUN
taxlaw-6840	794	6	and	and	CCONJ
taxlaw-6840	794	7	debt	debt	NOUN
taxlaw-6840	794	8	under	under	ADP
taxlaw-6840	794	9	the	the	DET
taxlaw-6840	794	10	tcja	tcja	ADJ
taxlaw-6840	794	11	risk	risk	NOUN
taxlaw-6840	794	12	displacing	displace	VERB
taxlaw-6840	794	13	other	other	ADJ
taxlaw-6840	794	14	urgent	urgent	ADJ
taxlaw-6840	794	15	fiscal	fiscal	ADJ
taxlaw-6840	794	16	priorities	priority	NOUN
taxlaw-6840	794	17	as	as	ADV
taxlaw-6840	794	18	well	well	ADV
taxlaw-6840	794	19	as	as	ADP
taxlaw-6840	794	20	justifying	justify	VERB
taxlaw-6840	794	21	a	a	DET
taxlaw-6840	794	22	more	more	ADV
taxlaw-6840	794	23	timid	timid	ADJ
taxlaw-6840	794	24	fiscal	fiscal	ADJ
taxlaw-6840	794	25	response	response	NOUN
taxlaw-6840	794	26	to	to	ADP
taxlaw-6840	794	27	the	the	DET
taxlaw-6840	794	28	next	next	ADJ
taxlaw-6840	794	29	recession	recession	NOUN
taxlaw-6840	794	30	.	.	PUNCT
taxlaw-6840	795	1	second	second	ADJ
taxlaw-6840	795	2	,	,	PUNCT
taxlaw-6840	795	3	in	in	ADP
taxlaw-6840	795	4	a	a	DET
taxlaw-6840	795	5	time	time	NOUN
taxlaw-6840	795	6	of	of	ADP
taxlaw-6840	795	7	worsening	worsen	VERB
taxlaw-6840	795	8	income	income	NOUN
taxlaw-6840	795	9	inequality	inequality	NOUN
taxlaw-6840	795	10	,	,	PUNCT
taxlaw-6840	795	11	tcja	tcja	PROPN
taxlaw-6840	795	12	provides	provide	VERB
taxlaw-6840	795	13	far	far	ADV
taxlaw-6840	795	14	larger	large	ADJ
taxlaw-6840	795	15	tax	tax	NOUN
taxlaw-6840	795	16	cuts	cut	NOUN
taxlaw-6840	795	17	for	for	ADP
taxlaw-6840	795	18	those	those	PRON
taxlaw-6840	795	19	at	at	ADP
taxlaw-6840	795	20	the	the	DET
taxlaw-6840	795	21	top	top	NOUN
taxlaw-6840	795	22	of	of	ADP
taxlaw-6840	795	23	the	the	DET
taxlaw-6840	795	24	distribution	distribution	NOUN
taxlaw-6840	795	25	than	than	ADP
taxlaw-6840	795	26	others	other	NOUN
taxlaw-6840	795	27	,	,	PUNCT
taxlaw-6840	795	28	both	both	PRON
taxlaw-6840	795	29	relative	relative	ADJ
taxlaw-6840	795	30	to	to	ADP
taxlaw-6840	795	31	incomes	income	NOUN
taxlaw-6840	795	32	and	and	CCONJ
taxlaw-6840	795	33	in	in	ADP
taxlaw-6840	795	34	absolute	absolute	ADJ
taxlaw-6840	795	35	terms	term	NOUN
taxlaw-6840	795	36	.	.	PUNCT
taxlaw-6840	796	1	tax	tax	NOUN
taxlaw-6840	796	2	cuts	cut	NOUN
taxlaw-6840	796	3	for	for	ADP
taxlaw-6840	796	4	the	the	DET
taxlaw-6840	796	5	bottom	bottom	ADJ
taxlaw-6840	796	6	3/5	3/5	NUM
taxlaw-6840	796	7	of	of	ADP
taxlaw-6840	796	8	the	the	DET
taxlaw-6840	796	9	income	income	NOUN
taxlaw-6840	796	10	distribution	distribution	NOUN
taxlaw-6840	796	11	turn	turn	VERB
taxlaw-6840	796	12	into	into	ADP
taxlaw-6840	796	13	tax	tax	NOUN
taxlaw-6840	796	14	increases	increase	NOUN
taxlaw-6840	796	15	over	over	ADP
taxlaw-6840	796	16	time	time	NOUN
taxlaw-6840	796	17	.	.	PUNCT
taxlaw-6840	797	1	further	far	ADV
taxlaw-6840	797	2	,	,	PUNCT
taxlaw-6840	797	3	even	even	ADV
taxlaw-6840	797	4	in	in	ADP
taxlaw-6840	797	5	the	the	DET
taxlaw-6840	797	6	first	first	ADJ
taxlaw-6840	797	7	year	year	NOUN
taxlaw-6840	797	8	of	of	ADP
taxlaw-6840	797	9	the	the	DET
taxlaw-6840	797	10	legislation	legislation	NOUN
taxlaw-6840	797	11	,	,	PUNCT
taxlaw-6840	797	12	for	for	ADP
taxlaw-6840	797	13	most	most	ADJ
taxlaw-6840	797	14	americans	american	NOUN
taxlaw-6840	797	15	the	the	DET
taxlaw-6840	797	16	tax	tax	NOUN
taxlaw-6840	797	17	cuts	cut	NOUN
taxlaw-6840	797	18	’	’	PART
taxlaw-6840	797	19	modest	modest	ADJ
taxlaw-6840	797	20	boost	boost	NOUN
taxlaw-6840	797	21	to	to	ADP
taxlaw-6840	797	22	their	their	PRON
taxlaw-6840	797	23	after	after	ADP
taxlaw-6840	797	24	-	-	PUNCT
taxlaw-6840	797	25	tax	tax	NOUN
taxlaw-6840	797	26	incomes	income	NOUN
taxlaw-6840	797	27	is	be	AUX
taxlaw-6840	797	28	far	far	ADV
taxlaw-6840	797	29	outweighed	outweigh	VERB
taxlaw-6840	797	30	by	by	ADP
taxlaw-6840	797	31	the	the	DET
taxlaw-6840	797	32	higher	high	ADJ
taxlaw-6840	797	33	costs	cost	NOUN
taxlaw-6840	797	34	of	of	ADP
taxlaw-6840	797	35	health	health	NOUN
taxlaw-6840	797	36	insurance	insurance	NOUN
taxlaw-6840	797	37	premiums	premium	NOUN
taxlaw-6840	797	38	,	,	PUNCT
taxlaw-6840	797	39	due	due	ADP
taxlaw-6840	797	40	to	to	ADP
taxlaw-6840	797	41	the	the	DET
taxlaw-6840	797	42	deliberate	deliberate	ADJ
taxlaw-6840	797	43	weakening	weakening	NOUN
taxlaw-6840	797	44	of	of	ADP
taxlaw-6840	797	45	health	health	NOUN
taxlaw-6840	797	46	insurance	insurance	NOUN
taxlaw-6840	797	47	markets	market	NOUN
taxlaw-6840	797	48	under	under	ADP
taxlaw-6840	797	49	the	the	DET
taxlaw-6840	797	50	tcja.116	tcja.116	NOUN
taxlaw-6840	797	51	also	also	ADV
taxlaw-6840	797	52	,	,	PUNCT
taxlaw-6840	797	53	despite	despite	SCONJ
taxlaw-6840	797	54	ebullient	ebullient	ADJ
taxlaw-6840	797	55	claims	claim	NOUN
taxlaw-6840	797	56	from	from	ADP
taxlaw-6840	797	57	administration	administration	NOUN
taxlaw-6840	797	58	economists	economist	NOUN
taxlaw-6840	797	59	that	that	SCONJ
taxlaw-6840	797	60	the	the	DET
taxlaw-6840	797	61	corporate	corporate	ADJ
taxlaw-6840	797	62	tax	tax	NOUN
taxlaw-6840	797	63	cuts	cut	NOUN
taxlaw-6840	797	64	would	would	AUX
taxlaw-6840	797	65	ultimately	ultimately	ADV
taxlaw-6840	797	66	cause	cause	VERB
taxlaw-6840	797	67	large	large	ADJ
taxlaw-6840	797	68	wage	wage	NOUN
taxlaw-6840	797	69	gains	gain	NOUN
taxlaw-6840	797	70	,	,	PUNCT
taxlaw-6840	797	71	there	there	PRON
taxlaw-6840	797	72	is	be	VERB
taxlaw-6840	797	73	no	no	DET
taxlaw-6840	797	74	evidence	evidence	NOUN
taxlaw-6840	797	75	that	that	PRON
taxlaw-6840	797	76	buttresses	buttress	VERB
taxlaw-6840	797	77	such	such	ADJ
taxlaw-6840	797	78	assertions	assertion	NOUN
taxlaw-6840	797	79	–	–	PUNCT
taxlaw-6840	797	80	either	either	CCONJ
taxlaw-6840	797	81	presently	presently	ADV
taxlaw-6840	797	82	or	or	CCONJ
taxlaw-6840	797	83	in	in	ADP
taxlaw-6840	797	84	the	the	DET
taxlaw-6840	797	85	larger	large	ADJ
taxlaw-6840	797	86	body	body	NOUN
taxlaw-6840	797	87	of	of	ADP
taxlaw-6840	797	88	data	datum	NOUN
taxlaw-6840	797	89	from	from	ADP
taxlaw-6840	797	90	past	past	ADJ
taxlaw-6840	797	91	experience	experience	NOUN
taxlaw-6840	797	92	.	.	PUNCT
taxlaw-6840	798	1	third	third	ADJ
taxlaw-6840	798	2	,	,	PUNCT
taxlaw-6840	798	3	by	by	ADP
taxlaw-6840	798	4	cutting	cut	VERB
taxlaw-6840	798	5	taxes	taxis	NOUN
taxlaw-6840	798	6	dramatically	dramatically	ADV
taxlaw-6840	798	7	for	for	ADP
taxlaw-6840	798	8	capital	capital	NOUN
taxlaw-6840	798	9	income	income	NOUN
taxlaw-6840	798	10	,	,	PUNCT
taxlaw-6840	798	11	including	include	VERB
taxlaw-6840	798	12	corporate	corporate	ADJ
taxlaw-6840	798	13	income	income	NOUN
taxlaw-6840	798	14	,	,	PUNCT
taxlaw-6840	798	15	passthrough	passthrough	PROPN
taxlaw-6840	798	16	business	business	NOUN
taxlaw-6840	798	17	income	income	NOUN
taxlaw-6840	798	18	,	,	PUNCT
taxlaw-6840	798	19	and	and	CCONJ
taxlaw-6840	798	20	estates	estate	NOUN
taxlaw-6840	798	21	,	,	PUNCT
taxlaw-6840	798	22	the	the	DET
taxlaw-6840	798	23	tax	tax	NOUN
taxlaw-6840	798	24	law	law	NOUN
taxlaw-6840	798	25	exacerbates	exacerbate	VERB
taxlaw-6840	798	26	the	the	DET
taxlaw-6840	798	27	under	under	NOUN
taxlaw-6840	798	28	-	-	PUNCT
taxlaw-6840	798	29	taxation	taxation	NOUN
taxlaw-6840	798	30	of	of	ADP
taxlaw-6840	798	31	capital	capital	NOUN
taxlaw-6840	798	32	in	in	ADP
taxlaw-6840	798	33	our	our	PRON
taxlaw-6840	798	34	tax	tax	NOUN
taxlaw-6840	798	35	system	system	NOUN
taxlaw-6840	798	36	.	.	PUNCT
taxlaw-6840	799	1	contemporary	contemporary	ADJ
taxlaw-6840	799	2	research	research	NOUN
taxlaw-6840	799	3	provides	provide	VERB
taxlaw-6840	799	4	scant	scant	ADJ
taxlaw-6840	799	5	theoretical	theoretical	ADJ
taxlaw-6840	799	6	rationale	rationale	NOUN
taxlaw-6840	799	7	for	for	ADP
taxlaw-6840	799	8	lighter	light	ADJ
taxlaw-6840	799	9	capital	capital	NOUN
taxlaw-6840	799	10	taxation	taxation	NOUN
taxlaw-6840	799	11	,	,	PUNCT
taxlaw-6840	799	12	especially	especially	ADV
taxlaw-6840	799	13	since	since	SCONJ
taxlaw-6840	799	14	excess	excess	ADJ
taxlaw-6840	799	15	(	(	PUNCT
taxlaw-6840	799	16	above	above	ADP
taxlaw-6840	799	17	-	-	PUNCT
taxlaw-6840	799	18	normal	normal	ADJ
taxlaw-6840	799	19	)	)	PUNCT
taxlaw-6840	799	20	profits	profit	NOUN
taxlaw-6840	799	21	are	be	AUX
taxlaw-6840	799	22	now	now	ADV
taxlaw-6840	799	23	a	a	DET
taxlaw-6840	799	24	big	big	ADJ
taxlaw-6840	799	25	part	part	NOUN
taxlaw-6840	799	26	of	of	ADP
taxlaw-6840	799	27	the	the	DET
taxlaw-6840	799	28	capital	capital	NOUN
taxlaw-6840	799	29	income	income	NOUN
taxlaw-6840	799	30	tax	tax	NOUN
taxlaw-6840	799	31	base	base	NOUN
taxlaw-6840	799	32	.	.	PUNCT
taxlaw-6840	800	1	also	also	ADV
taxlaw-6840	800	2	,	,	PUNCT
taxlaw-6840	800	3	there	there	PRON
taxlaw-6840	800	4	is	be	VERB
taxlaw-6840	800	5	no	no	DET
taxlaw-6840	800	6	empirical	empirical	ADJ
taxlaw-6840	800	7	evidence	evidence	NOUN
taxlaw-6840	800	8	that	that	SCONJ
taxlaw-6840	800	9	reducing	reduce	VERB
taxlaw-6840	800	10	capital	capital	NOUN
taxlaw-6840	800	11	taxation	taxation	NOUN
taxlaw-6840	800	12	creates	create	VERB
taxlaw-6840	800	13	broad	broad	ADJ
taxlaw-6840	800	14	benefits	benefit	NOUN
taxlaw-6840	800	15	for	for	ADP
taxlaw-6840	800	16	the	the	DET
taxlaw-6840	800	17	economy	economy	NOUN
taxlaw-6840	800	18	as	as	ADP
taxlaw-6840	800	19	a	a	DET
taxlaw-6840	800	20	whole	whole	NOUN
taxlaw-6840	800	21	.	.	PUNCT
taxlaw-6840	801	1	cuts	cut	NOUN
taxlaw-6840	801	2	in	in	ADP
taxlaw-6840	801	3	capital	capital	NOUN
taxlaw-6840	801	4	taxation	taxation	NOUN
taxlaw-6840	801	5	do	do	AUX
taxlaw-6840	801	6	exacerbate	exacerbate	VERB
taxlaw-6840	801	7	increased	increase	VERB
taxlaw-6840	801	8	income	income	NOUN
taxlaw-6840	801	9	concentration	concentration	NOUN
taxlaw-6840	801	10	,	,	PUNCT
taxlaw-6840	801	11	since	since	SCONJ
taxlaw-6840	801	12	capital	capital	NOUN
taxlaw-6840	801	13	income	income	NOUN
taxlaw-6840	801	14	is	be	AUX
taxlaw-6840	801	15	far	far	ADV
taxlaw-6840	801	16	more	more	ADV
taxlaw-6840	801	17	concentrated	concentrated	ADJ
taxlaw-6840	801	18	than	than	ADP
taxlaw-6840	801	19	labor	labor	NOUN
taxlaw-6840	801	20	income	income	NOUN
taxlaw-6840	801	21	.	.	PUNCT
taxlaw-6840	802	1	fourth	fourth	ADJ
taxlaw-6840	802	2	,	,	PUNCT
taxlaw-6840	802	3	the	the	DET
taxlaw-6840	802	4	legislation	legislation	NOUN
taxlaw-6840	802	5	makes	make	VERB
taxlaw-6840	802	6	limited	limited	ADJ
taxlaw-6840	802	7	(	(	PUNCT
taxlaw-6840	802	8	if	if	SCONJ
taxlaw-6840	802	9	any	any	PRON
taxlaw-6840	802	10	)	)	PUNCT
taxlaw-6840	802	11	progress	progress	NOUN
taxlaw-6840	802	12	on	on	ADP
taxlaw-6840	802	13	the	the	DET
taxlaw-6840	802	14	substantial	substantial	ADJ
taxlaw-6840	802	15	problems	problem	NOUN
taxlaw-6840	802	16	of	of	ADP
taxlaw-6840	802	17	profit	profit	NOUN
taxlaw-6840	802	18	shifting	shift	VERB
taxlaw-6840	802	19	and	and	CCONJ
taxlaw-6840	802	20	corporate	corporate	ADJ
taxlaw-6840	802	21	tax	tax	NOUN
taxlaw-6840	802	22	base	base	NOUN
taxlaw-6840	802	23	erosion	erosion	NOUN
taxlaw-6840	802	24	.	.	PUNCT
taxlaw-6840	803	1	there	there	PRON
taxlaw-6840	803	2	are	be	VERB
taxlaw-6840	803	3	conflicting	conflicting	ADJ
taxlaw-6840	803	4	incentives	incentive	NOUN
taxlaw-6840	803	5	within	within	ADP
taxlaw-6840	803	6	the	the	DET
taxlaw-6840	803	7	international	international	ADJ
taxlaw-6840	803	8	provisions	provision	NOUN
taxlaw-6840	803	9	of	of	ADP
taxlaw-6840	803	10	the	the	DET
taxlaw-6840	803	11	tcja	tcja	NOUN
taxlaw-6840	803	12	;	;	PUNCT
taxlaw-6840	803	13	on	on	ADP
taxlaw-6840	803	14	net	net	NOUN
taxlaw-6840	803	15	,	,	PUNCT
taxlaw-6840	803	16	the	the	DET
taxlaw-6840	803	17	international	international	ADJ
taxlaw-6840	803	18	provisions	provision	NOUN
taxlaw-6840	803	19	do	do	AUX
taxlaw-6840	803	20	not	not	PART
taxlaw-6840	803	21	raise	raise	VERB
taxlaw-6840	803	22	revenue	revenue	NOUN
taxlaw-6840	803	23	relative	relative	ADJ
taxlaw-6840	803	24	to	to	ADP
taxlaw-6840	803	25	prior	prior	ADV
taxlaw-6840	803	26	law.117	law.117	ADV
taxlaw-6840	803	27	in	in	ADP
taxlaw-6840	803	28	addition	addition	NOUN
taxlaw-6840	803	29	,	,	PUNCT
taxlaw-6840	803	30	the	the	DET
taxlaw-6840	803	31	tcja	tcja	NOUN
taxlaw-6840	803	32	introduces	introduce	VERB
taxlaw-6840	803	33	new	new	ADJ
taxlaw-6840	803	34	incentives	incentive	NOUN
taxlaw-6840	803	35	for	for	ADP
taxlaw-6840	803	36	the	the	DET
taxlaw-6840	803	37	offshoring	offshoring	NOUN
taxlaw-6840	803	38	of	of	ADP
taxlaw-6840	803	39	physical	physical	ADJ
taxlaw-6840	803	40	assets	asset	NOUN
taxlaw-6840	803	41	,	,	PUNCT
taxlaw-6840	803	42	since	since	SCONJ
taxlaw-6840	803	43	increasing	increase	VERB
taxlaw-6840	803	44	assets	asset	NOUN
taxlaw-6840	803	45	in	in	ADP
taxlaw-6840	803	46	low	low	ADJ
taxlaw-6840	803	47	-	-	PUNCT
taxlaw-6840	803	48	tax	tax	NOUN
taxlaw-6840	803	49	countries	country	NOUN
taxlaw-6840	803	50	enables	enable	VERB
taxlaw-6840	803	51	foreign	foreign	ADJ
taxlaw-6840	803	52	income	income	NOUN
taxlaw-6840	803	53	to	to	PART
taxlaw-6840	803	54	be	be	AUX
taxlaw-6840	803	55	more	more	ADV
taxlaw-6840	803	56	lightly	lightly	ADV
taxlaw-6840	803	57	-	-	PUNCT
taxlaw-6840	803	58	taxed	tax	VERB
taxlaw-6840	803	59	.	.	PUNCT
taxlaw-6840	804	1	in	in	ADP
taxlaw-6840	804	2	contrast	contrast	NOUN
taxlaw-6840	804	3	,	,	PUNCT
taxlaw-6840	804	4	increasing	increase	VERB
taxlaw-6840	804	5	assets	asset	NOUN
taxlaw-6840	804	6	in	in	ADP
taxlaw-6840	804	7	the	the	DET
taxlaw-6840	804	8	united	united	PROPN
taxlaw-6840	804	9	states	states	PROPN
taxlaw-6840	804	10	reduces	reduce	VERB
taxlaw-6840	804	11	the	the	DET
taxlaw-6840	804	12	tax	tax	NOUN
taxlaw-6840	804	13	benefits	benefit	NOUN
taxlaw-6840	804	14	associated	associate	VERB
taxlaw-6840	804	15	with	with	ADP
taxlaw-6840	804	16	the	the	DET
taxlaw-6840	804	17	new	new	ADJ
taxlaw-6840	804	18	export	export	NOUN
taxlaw-6840	804	19	subsidies	subsidy	NOUN
taxlaw-6840	804	20	in	in	ADP
taxlaw-6840	804	21	the	the	DET
taxlaw-6840	804	22	law	law	NOUN
taxlaw-6840	804	23	.	.	PUNCT
taxlaw-6840	805	1	overall	overall	ADV
taxlaw-6840	805	2	,	,	PUNCT
taxlaw-6840	805	3	the	the	DET
taxlaw-6840	805	4	post	post	ADJ
taxlaw-6840	805	5	-	-	ADJ
taxlaw-6840	805	6	tcja	tcja	ADJ
taxlaw-6840	805	7	tax	tax	NOUN
taxlaw-6840	805	8	system	system	NOUN
taxlaw-6840	805	9	tilts	tilt	VERB
taxlaw-6840	805	10	the	the	DET
taxlaw-6840	805	11	playing	play	VERB
taxlaw-6840	805	12	field	field	NOUN
taxlaw-6840	805	13	in	in	ADP
taxlaw-6840	805	14	favor	favor	NOUN
taxlaw-6840	805	15	of	of	ADP
taxlaw-6840	805	16	earning	earn	VERB
taxlaw-6840	805	17	foreign	foreign	ADJ
taxlaw-6840	805	18	income	income	NOUN
taxlaw-6840	805	19	and	and	CCONJ
taxlaw-6840	805	20	making	make	VERB
taxlaw-6840	805	21	foreign	foreign	ADJ
taxlaw-6840	805	22	real	real	ADJ
taxlaw-6840	805	23	investments	investment	NOUN
taxlaw-6840	805	24	.	.	PUNCT
taxlaw-6840	806	1	finally	finally	ADV
taxlaw-6840	806	2	,	,	PUNCT
taxlaw-6840	806	3	any	any	DET
taxlaw-6840	806	4	modest	modest	ADJ
taxlaw-6840	806	5	simplification	simplification	NOUN
taxlaw-6840	806	6	gains	gain	NOUN
taxlaw-6840	806	7	on	on	ADP
taxlaw-6840	806	8	the	the	DET
taxlaw-6840	806	9	individual	individual	ADJ
taxlaw-6840	806	10	side	side	NOUN
taxlaw-6840	806	11	of	of	ADP
taxlaw-6840	806	12	the	the	DET
taxlaw-6840	806	13	tcja	tcja	NOUN
taxlaw-6840	806	14	are	be	AUX
taxlaw-6840	806	15	more	more	ADV
taxlaw-6840	806	16	than	than	ADP
taxlaw-6840	806	17	offset	offset	VERB
taxlaw-6840	806	18	by	by	ADP
taxlaw-6840	806	19	increased	increase	VERB
taxlaw-6840	806	20	complexity	complexity	NOUN
taxlaw-6840	806	21	on	on	ADP
taxlaw-6840	806	22	the	the	DET
taxlaw-6840	806	23	business	business	NOUN
taxlaw-6840	806	24	side	side	NOUN
taxlaw-6840	806	25	;	;	PUNCT
taxlaw-6840	806	26	both	both	CCONJ
taxlaw-6840	806	27	the	the	DET
taxlaw-6840	806	28	new	new	ADJ
taxlaw-6840	806	29	pass	pass	VERB
taxlaw-6840	806	30	-	-	PUNCT
taxlaw-6840	806	31	through	through	ADP
taxlaw-6840	806	32	deduction	deduction	NOUN
taxlaw-6840	806	33	and	and	CCONJ
taxlaw-6840	806	34	the	the	DET
taxlaw-6840	806	35	new	new	ADJ
taxlaw-6840	806	36	international	international	ADJ
taxlaw-6840	806	37	provisions	provision	NOUN
taxlaw-6840	806	38	are	be	AUX
taxlaw-6840	806	39	enormously	enormously	ADV
taxlaw-6840	806	40	complex	complex	ADJ
taxlaw-6840	806	41	.	.	PUNCT
taxlaw-6840	807	1	further	far	ADV
taxlaw-6840	807	2	,	,	PUNCT
taxlaw-6840	807	3	the	the	DET
taxlaw-6840	807	4	planned	plan	VERB
taxlaw-6840	807	5	expiration	expiration	NOUN
taxlaw-6840	807	6	of	of	ADP
taxlaw-6840	807	7	many	many	ADJ
taxlaw-6840	807	8	provisions	provision	NOUN
taxlaw-6840	807	9	in	in	ADP
taxlaw-6840	807	10	the	the	DET
taxlaw-6840	807	11	law	law	NOUN
taxlaw-6840	807	12	,	,	PUNCT
taxlaw-6840	807	13	as	as	ADV
taxlaw-6840	807	14	well	well	ADV
taxlaw-6840	807	15	as	as	ADP
taxlaw-6840	807	16	the	the	DET
taxlaw-6840	807	17	planned	plan	VERB
taxlaw-6840	807	18	changes	change	NOUN
taxlaw-6840	807	19	in	in	ADP
taxlaw-6840	807	20	tax	tax	NOUN
taxlaw-6840	807	21	rates	rate	NOUN
taxlaw-6840	807	22	,	,	PUNCT
taxlaw-6840	807	23	r&d	r&d	NOUN
taxlaw-6840	807	24	amortization	amortization	NOUN
taxlaw-6840	807	25	,	,	PUNCT
taxlaw-6840	807	26	and	and	CCONJ
taxlaw-6840	807	27	other	other	ADJ
taxlaw-6840	807	28	provisions	provision	NOUN
taxlaw-6840	807	29	,	,	PUNCT
taxlaw-6840	807	30	will	will	AUX
taxlaw-6840	807	31	increase	increase	VERB
taxlaw-6840	807	32	uncertainty	uncertainty	NOUN
taxlaw-6840	807	33	,	,	PUNCT
taxlaw-6840	807	34	complexity	complexity	NOUN
taxlaw-6840	807	35	,	,	PUNCT
taxlaw-6840	807	36	and	and	CCONJ
taxlaw-6840	807	37	the	the	DET
taxlaw-6840	807	38	budget	budget	NOUN
taxlaw-6840	807	39	costs	cost	NOUN
taxlaw-6840	807	40	of	of	ADP
taxlaw-6840	807	41	the	the	DET
taxlaw-6840	807	42	legislation	legislation	NOUN
taxlaw-6840	807	43	(	(	PUNCT
taxlaw-6840	807	44	if	if	SCONJ
taxlaw-6840	807	45	provisions	provision	NOUN
taxlaw-6840	807	46	are	be	AUX
taxlaw-6840	807	47	extended	extend	VERB
taxlaw-6840	807	48	)	)	PUNCT
taxlaw-6840	807	49	.	.	PUNCT
taxlaw-6840	808	1	with	with	ADP
taxlaw-6840	808	2	so	so	ADV
taxlaw-6840	808	3	many	many	ADJ
taxlaw-6840	808	4	flaws	flaw	NOUN
taxlaw-6840	808	5	in	in	ADP
taxlaw-6840	808	6	the	the	DET
taxlaw-6840	808	7	new	new	ADJ
taxlaw-6840	808	8	tax	tax	NOUN
taxlaw-6840	808	9	law	law	NOUN
taxlaw-6840	808	10	,	,	PUNCT
taxlaw-6840	808	11	it	it	PRON
taxlaw-6840	808	12	is	be	AUX
taxlaw-6840	808	13	tempting	tempting	ADJ
taxlaw-6840	808	14	to	to	PART
taxlaw-6840	808	15	simply	simply	ADV
taxlaw-6840	808	16	repeal	repeal	VERB
taxlaw-6840	808	17	and	and	CCONJ
taxlaw-6840	808	18	start	start	VERB
taxlaw-6840	808	19	fresh	fresh	ADJ
taxlaw-6840	808	20	.	.	PUNCT
taxlaw-6840	809	1	yet	yet	CCONJ
taxlaw-6840	809	2	the	the	DET
taxlaw-6840	809	3	new	new	ADJ
taxlaw-6840	809	4	law	law	NOUN
taxlaw-6840	809	5	provides	provide	VERB
taxlaw-6840	809	6	a	a	DET
taxlaw-6840	809	7	useful	useful	ADJ
taxlaw-6840	809	8	starting	starting	NOUN
taxlaw-6840	809	9	point	point	NOUN
taxlaw-6840	809	10	for	for	ADP
taxlaw-6840	809	11	reforms	reform	NOUN
taxlaw-6840	809	12	that	that	PRON
taxlaw-6840	809	13	might	might	AUX
taxlaw-6840	809	14	improve	improve	VERB
taxlaw-6840	809	15	tax	tax	NOUN
taxlaw-6840	809	16	law	law	NOUN
taxlaw-6840	809	17	relative	relative	ADJ
taxlaw-6840	809	18	to	to	ADP
taxlaw-6840	809	19	pretcja	pretcja	ADJ
taxlaw-6840	809	20	law	law	NOUN
taxlaw-6840	809	21	.	.	PUNCT
taxlaw-6840	810	1	the	the	DET
taxlaw-6840	810	2	law	law	NOUN
taxlaw-6840	810	3	can	can	AUX
taxlaw-6840	810	4	be	be	AUX
taxlaw-6840	810	5	made	make	VERB
taxlaw-6840	810	6	far	far	ADV
taxlaw-6840	810	7	more	more	ADV
taxlaw-6840	810	8	progressive	progressive	ADJ
taxlaw-6840	810	9	by	by	ADP
taxlaw-6840	810	10	keeping	keep	VERB
taxlaw-6840	810	11	the	the	DET
taxlaw-6840	810	12	tax	tax	NOUN
taxlaw-6840	810	13	cuts	cut	NOUN
taxlaw-6840	810	14	that	that	PRON
taxlaw-6840	810	15	benefit	benefit	VERB
taxlaw-6840	810	16	the	the	DET
taxlaw-6840	810	17	lower	low	ADJ
taxlaw-6840	810	18	end	end	NOUN
taxlaw-6840	810	19	of	of	ADP
taxlaw-6840	810	20	the	the	DET
taxlaw-6840	810	21	income	income	NOUN
taxlaw-6840	810	22	distribution	distribution	NOUN
taxlaw-6840	810	23	,	,	PUNCT
taxlaw-6840	810	24	reinstating	reinstate	VERB
taxlaw-6840	810	25	the	the	DET
taxlaw-6840	810	26	enforcement	enforcement	NOUN
taxlaw-6840	810	27	of	of	ADP
taxlaw-6840	810	28	the	the	DET
taxlaw-6840	810	29	individual	individual	ADJ
taxlaw-6840	810	30	mandate	mandate	NOUN
taxlaw-6840	810	31	,	,	PUNCT
taxlaw-6840	810	32	and	and	CCONJ
taxlaw-6840	810	33	expanding	expand	VERB
taxlaw-6840	810	34	the	the	DET
taxlaw-6840	810	35	(	(	PUNCT
taxlaw-6840	810	36	now	now	ADV
taxlaw-6840	810	37	larger	large	ADJ
taxlaw-6840	810	38	)	)	PUNCT
taxlaw-6840	810	39	child	child	NOUN
taxlaw-6840	810	40	tax	tax	NOUN
taxlaw-6840	810	41	credit	credit	NOUN
taxlaw-6840	810	42	to	to	PART
taxlaw-6840	810	43	be	be	AUX
taxlaw-6840	810	44	fully	fully	ADV
taxlaw-6840	810	45	refundable	refundable	ADJ
taxlaw-6840	810	46	and	and	CCONJ
taxlaw-6840	810	47	to	to	PART
taxlaw-6840	810	48	apply	apply	VERB
taxlaw-6840	810	49	to	to	ADP
taxlaw-6840	810	50	more	more	ADV
taxlaw-6840	810	51	low	low	ADJ
taxlaw-6840	810	52	-	-	PUNCT
taxlaw-6840	810	53	income	income	NOUN
taxlaw-6840	810	54	taxpayers	taxpayer	NOUN
taxlaw-6840	810	55	.	.	PUNCT
taxlaw-6840	811	1	these	these	DET
taxlaw-6840	811	2	changes	change	NOUN
taxlaw-6840	811	3	can	can	AUX
taxlaw-6840	811	4	be	be	AUX
taxlaw-6840	811	5	coupled	couple	VERB
taxlaw-6840	811	6	with	with	ADP
taxlaw-6840	811	7	changes	change	NOUN
taxlaw-6840	811	8	that	that	PRON
taxlaw-6840	811	9	eliminate	eliminate	VERB
taxlaw-6840	811	10	tax	tax	NOUN
taxlaw-6840	811	11	cuts	cut	NOUN
taxlaw-6840	811	12	for	for	ADP
taxlaw-6840	811	13	those	those	PRON
taxlaw-6840	811	14	at	at	ADP
taxlaw-6840	811	15	that	that	DET
taxlaw-6840	811	16	top	top	NOUN
taxlaw-6840	811	17	,	,	PUNCT
taxlaw-6840	811	18	repeal	repeal	VERB
taxlaw-6840	811	19	the	the	DET
taxlaw-6840	811	20	pass	pass	VERB
taxlaw-6840	811	21	-	-	PUNCT
taxlaw-6840	811	22	through	through	ADP
taxlaw-6840	811	23	deduction	deduction	NOUN
taxlaw-6840	811	24	,	,	PUNCT
taxlaw-6840	811	25	raise	raise	VERB
taxlaw-6840	811	26	the	the	DET
taxlaw-6840	811	27	corporate	corporate	ADJ
taxlaw-6840	811	28	tax	tax	NOUN
taxlaw-6840	811	29	rate	rate	NOUN
taxlaw-6840	811	30	,	,	PUNCT
taxlaw-6840	811	31	and	and	CCONJ
taxlaw-6840	811	32	toughen	toughen	VERB
taxlaw-6840	811	33	the	the	DET
taxlaw-6840	811	34	minimum	minimum	ADJ
taxlaw-6840	811	35	tax	tax	NOUN
taxlaw-6840	811	36	.	.	PUNCT
taxlaw-6840	812	1	this	this	DET
taxlaw-6840	812	2	116	116	NUM
taxlaw-6840	812	3	the	the	DET
taxlaw-6840	812	4	tcja	tcja	NOUN
taxlaw-6840	812	5	repealed	repeal	VERB
taxlaw-6840	812	6	the	the	DET
taxlaw-6840	812	7	tax	tax	NOUN
taxlaw-6840	812	8	penalty	penalty	NOUN
taxlaw-6840	812	9	for	for	ADP
taxlaw-6840	812	10	going	go	VERB
taxlaw-6840	812	11	without	without	ADP
taxlaw-6840	812	12	health	health	NOUN
taxlaw-6840	812	13	insurance	insurance	NOUN
taxlaw-6840	812	14	.	.	PUNCT
taxlaw-6840	813	1	as	as	ADP
taxlaw-6840	813	2	more	more	ADJ
taxlaw-6840	813	3	americans	americans	PROPN
taxlaw-6840	813	4	go	go	VERB
taxlaw-6840	813	5	uninsured	uninsured	ADJ
taxlaw-6840	813	6	,	,	PUNCT
taxlaw-6840	813	7	that	that	PRON
taxlaw-6840	813	8	increases	increase	VERB
taxlaw-6840	813	9	both	both	DET
taxlaw-6840	813	10	their	their	PRON
taxlaw-6840	813	11	own	own	ADJ
taxlaw-6840	813	12	financial	financial	ADJ
taxlaw-6840	813	13	vulnerability	vulnerability	NOUN
taxlaw-6840	813	14	(	(	PUNCT
taxlaw-6840	813	15	due	due	ADP
taxlaw-6840	813	16	to	to	ADP
taxlaw-6840	813	17	the	the	DET
taxlaw-6840	813	18	high	high	ADJ
taxlaw-6840	813	19	costs	cost	NOUN
taxlaw-6840	813	20	of	of	ADP
taxlaw-6840	813	21	illness	illness	NOUN
taxlaw-6840	813	22	or	or	CCONJ
taxlaw-6840	813	23	medical	medical	ADJ
taxlaw-6840	813	24	bankruptcy	bankruptcy	NOUN
taxlaw-6840	813	25	)	)	PUNCT
taxlaw-6840	813	26	and	and	CCONJ
taxlaw-6840	813	27	the	the	DET
taxlaw-6840	813	28	insurance	insurance	NOUN
taxlaw-6840	813	29	premiums	premium	NOUN
taxlaw-6840	813	30	for	for	ADP
taxlaw-6840	813	31	those	those	PRON
taxlaw-6840	813	32	remaining	remain	VERB
taxlaw-6840	813	33	in	in	ADP
taxlaw-6840	813	34	the	the	DET
taxlaw-6840	813	35	insurance	insurance	NOUN
taxlaw-6840	813	36	pool	pool	NOUN
taxlaw-6840	813	37	.	.	PUNCT
taxlaw-6840	814	1	the	the	DET
taxlaw-6840	814	2	joint	joint	ADJ
taxlaw-6840	814	3	committee	committee	NOUN
taxlaw-6840	814	4	on	on	ADP
taxlaw-6840	814	5	taxation	taxation	NOUN
taxlaw-6840	814	6	estimates	estimate	VERB
taxlaw-6840	814	7	that	that	SCONJ
taxlaw-6840	814	8	the	the	DET
taxlaw-6840	814	9	tcja	tcja	NOUN
taxlaw-6840	814	10	will	will	AUX
taxlaw-6840	814	11	reduce	reduce	VERB
taxlaw-6840	814	12	government	government	NOUN
taxlaw-6840	814	13	spending	spending	NOUN
taxlaw-6840	814	14	on	on	ADP
taxlaw-6840	814	15	subsidies	subsidy	NOUN
taxlaw-6840	814	16	for	for	ADP
taxlaw-6840	814	17	health	health	NOUN
taxlaw-6840	814	18	insurance	insurance	NOUN
taxlaw-6840	814	19	for	for	ADP
taxlaw-6840	814	20	low	low	ADJ
taxlaw-6840	814	21	-	-	PUNCT
taxlaw-6840	814	22	income	income	NOUN
taxlaw-6840	814	23	americans	americans	PROPN
taxlaw-6840	814	24	by	by	ADP
taxlaw-6840	814	25	over	over	ADP
taxlaw-6840	814	26	$	$	SYM
taxlaw-6840	814	27	300	300	NUM
taxlaw-6840	814	28	billion	billion	NUM
taxlaw-6840	814	29	.	.	PUNCT
taxlaw-6840	815	1	117	117	NUM
taxlaw-6840	815	2	this	this	PRON
taxlaw-6840	815	3	ignores	ignore	VERB
taxlaw-6840	815	4	the	the	DET
taxlaw-6840	815	5	revenue	revenue	NOUN
taxlaw-6840	815	6	from	from	ADP
taxlaw-6840	815	7	the	the	DET
taxlaw-6840	815	8	repatriation	repatriation	NOUN
taxlaw-6840	815	9	tax	tax	NOUN
taxlaw-6840	815	10	on	on	ADP
taxlaw-6840	815	11	prior	prior	ADJ
taxlaw-6840	815	12	foreign	foreign	ADJ
taxlaw-6840	815	13	earnings	earning	NOUN
taxlaw-6840	815	14	;	;	PUNCT
taxlaw-6840	815	15	that	that	PRON
taxlaw-6840	815	16	provision	provision	NOUN
taxlaw-6840	815	17	is	be	AUX
taxlaw-6840	815	18	a	a	DET
taxlaw-6840	815	19	tax	tax	NOUN
taxlaw-6840	815	20	break	break	NOUN
taxlaw-6840	815	21	relative	relative	ADJ
taxlaw-6840	815	22	to	to	ADP
taxlaw-6840	815	23	prior	prior	ADJ
taxlaw-6840	815	24	law	law	NOUN
taxlaw-6840	815	25	.	.	PUNCT
taxlaw-6840	816	1	2020	2020	NUM
taxlaw-6840	816	2	]	]	PUNCT
taxlaw-6840	817	1	fixing	fix	VERB
taxlaw-6840	817	2	five	five	NUM
taxlaw-6840	817	3	flaws	flaw	NOUN
taxlaw-6840	817	4	of	of	ADP
taxlaw-6840	817	5	the	the	DET
taxlaw-6840	817	6	tax	tax	NOUN
taxlaw-6840	817	7	cuts	cut	NOUN
taxlaw-6840	817	8	and	and	CCONJ
taxlaw-6840	817	9	jobs	job	NOUN
taxlaw-6840	817	10	act	act	VERB
taxlaw-6840	817	11	73	73	NUM
taxlaw-6840	817	12	package	package	NOUN
taxlaw-6840	817	13	of	of	ADP
taxlaw-6840	817	14	incremental	incremental	ADJ
taxlaw-6840	817	15	changes	change	NOUN
taxlaw-6840	817	16	would	would	AUX
taxlaw-6840	817	17	eliminate	eliminate	VERB
taxlaw-6840	817	18	the	the	DET
taxlaw-6840	817	19	additional	additional	ADJ
taxlaw-6840	817	20	deficits	deficit	NOUN
taxlaw-6840	817	21	created	create	VERB
taxlaw-6840	817	22	by	by	ADP
taxlaw-6840	817	23	the	the	DET
taxlaw-6840	817	24	tcja	tcja	NOUN
taxlaw-6840	817	25	while	while	SCONJ
taxlaw-6840	817	26	making	make	VERB
taxlaw-6840	817	27	the	the	DET
taxlaw-6840	817	28	u.s	u.s	PROPN
taxlaw-6840	817	29	.	.	PROPN
taxlaw-6840	817	30	tax	tax	PROPN
taxlaw-6840	817	31	code	code	NOUN
taxlaw-6840	817	32	substantially	substantially	ADV
taxlaw-6840	817	33	more	more	ADV
taxlaw-6840	817	34	progressive	progressive	ADJ
taxlaw-6840	817	35	than	than	SCONJ
taxlaw-6840	817	36	it	it	PRON
taxlaw-6840	817	37	was	be	AUX
taxlaw-6840	817	38	before	before	ADP
taxlaw-6840	817	39	the	the	DET
taxlaw-6840	817	40	tcja	tcja	NOUN
taxlaw-6840	817	41	.	.	PUNCT
taxlaw-6840	818	1	these	these	DET
taxlaw-6840	818	2	changes	change	NOUN
taxlaw-6840	818	3	can	can	AUX
taxlaw-6840	818	4	also	also	ADV
taxlaw-6840	818	5	address	address	VERB
taxlaw-6840	818	6	profit	profit	NOUN
taxlaw-6840	818	7	shifting	shift	VERB
taxlaw-6840	818	8	and	and	CCONJ
taxlaw-6840	818	9	the	the	DET
taxlaw-6840	818	10	under	under	NOUN
taxlaw-6840	818	11	-	-	PUNCT
taxlaw-6840	818	12	taxation	taxation	NOUN
taxlaw-6840	818	13	of	of	ADP
taxlaw-6840	818	14	capital	capital	NOUN
taxlaw-6840	818	15	income	income	NOUN
taxlaw-6840	818	16	.	.	PUNCT
taxlaw-6840	819	1	in	in	ADP
taxlaw-6840	819	2	terms	term	NOUN
taxlaw-6840	819	3	of	of	ADP
taxlaw-6840	819	4	profit	profit	NOUN
taxlaw-6840	819	5	shifting	shifting	NOUN
taxlaw-6840	819	6	,	,	PUNCT
taxlaw-6840	819	7	the	the	DET
taxlaw-6840	819	8	minimum	minimum	ADJ
taxlaw-6840	819	9	taxes	taxis	NOUN
taxlaw-6840	819	10	on	on	ADP
taxlaw-6840	819	11	international	international	ADJ
taxlaw-6840	819	12	income	income	NOUN
taxlaw-6840	819	13	under	under	ADP
taxlaw-6840	819	14	tcja	tcja	NOUN
taxlaw-6840	819	15	are	be	AUX
taxlaw-6840	819	16	a	a	DET
taxlaw-6840	819	17	useful	useful	ADJ
taxlaw-6840	819	18	starting	starting	NOUN
taxlaw-6840	819	19	point	point	NOUN
taxlaw-6840	819	20	,	,	PUNCT
taxlaw-6840	819	21	but	but	CCONJ
taxlaw-6840	819	22	they	they	PRON
taxlaw-6840	819	23	can	can	AUX
taxlaw-6840	819	24	be	be	AUX
taxlaw-6840	819	25	strengthened	strengthen	VERB
taxlaw-6840	819	26	to	to	PART
taxlaw-6840	819	27	work	work	VERB
taxlaw-6840	819	28	better	well	ADV
taxlaw-6840	819	29	.	.	PUNCT
taxlaw-6840	820	1	to	to	PART
taxlaw-6840	820	2	counter	counter	VERB
taxlaw-6840	820	3	the	the	DET
taxlaw-6840	820	4	under	under	NOUN
taxlaw-6840	820	5	-	-	PUNCT
taxlaw-6840	820	6	taxation	taxation	NOUN
taxlaw-6840	820	7	of	of	ADP
taxlaw-6840	820	8	capital	capital	NOUN
taxlaw-6840	820	9	income	income	NOUN
taxlaw-6840	820	10	,	,	PUNCT
taxlaw-6840	820	11	stronger	strong	ADJ
taxlaw-6840	820	12	business	business	NOUN
taxlaw-6840	820	13	taxation	taxation	NOUN
taxlaw-6840	820	14	is	be	AUX
taxlaw-6840	820	15	essential	essential	ADJ
taxlaw-6840	820	16	,	,	PUNCT
taxlaw-6840	820	17	since	since	SCONJ
taxlaw-6840	820	18	70	70	NUM
taxlaw-6840	820	19	%	%	NOUN
taxlaw-6840	820	20	of	of	ADP
taxlaw-6840	820	21	u.s	u.s	PROPN
taxlaw-6840	820	22	.	.	PROPN
taxlaw-6840	820	23	equity	equity	NOUN
taxlaw-6840	820	24	income	income	NOUN
taxlaw-6840	820	25	is	be	AUX
taxlaw-6840	820	26	untaxed	untaxe	VERB
taxlaw-6840	820	27	by	by	ADP
taxlaw-6840	820	28	the	the	DET
taxlaw-6840	820	29	u.s	u.s	PROPN
taxlaw-6840	820	30	.	.	PROPN
taxlaw-6840	820	31	government	government	NOUN
taxlaw-6840	820	32	at	at	ADP
taxlaw-6840	820	33	the	the	DET
taxlaw-6840	820	34	individual	individual	ADJ
taxlaw-6840	820	35	level	level	NOUN
taxlaw-6840	820	36	.	.	PUNCT
taxlaw-6840	821	1	the	the	DET
taxlaw-6840	821	2	aforementioned	aforementioned	ADJ
taxlaw-6840	821	3	reforms	reform	NOUN
taxlaw-6840	821	4	address	address	VERB
taxlaw-6840	821	5	most	most	ADJ
taxlaw-6840	821	6	of	of	ADP
taxlaw-6840	821	7	the	the	DET
taxlaw-6840	821	8	flaws	flaw	NOUN
taxlaw-6840	821	9	of	of	ADP
taxlaw-6840	821	10	the	the	DET
taxlaw-6840	821	11	tax	tax	NOUN
taxlaw-6840	821	12	cuts	cut	NOUN
taxlaw-6840	821	13	and	and	CCONJ
taxlaw-6840	821	14	jobs	job	NOUN
taxlaw-6840	821	15	act	act	PROPN
taxlaw-6840	821	16	.	.	PUNCT
taxlaw-6840	822	1	however	however	ADV
taxlaw-6840	822	2	,	,	PUNCT
taxlaw-6840	822	3	there	there	PRON
taxlaw-6840	822	4	is	be	VERB
taxlaw-6840	822	5	still	still	ADV
taxlaw-6840	822	6	room	room	NOUN
taxlaw-6840	822	7	for	for	ADP
taxlaw-6840	822	8	more	more	ADV
taxlaw-6840	822	9	comprehensive	comprehensive	ADJ
taxlaw-6840	822	10	tax	tax	NOUN
taxlaw-6840	822	11	reform	reform	NOUN
taxlaw-6840	822	12	.	.	PUNCT
taxlaw-6840	823	1	in	in	ADP
taxlaw-6840	823	2	section	section	NOUN
taxlaw-6840	823	3	viii	viii	PROPN
taxlaw-6840	823	4	,	,	PUNCT
taxlaw-6840	823	5	i	i	PRON
taxlaw-6840	823	6	suggest	suggest	VERB
taxlaw-6840	823	7	a	a	DET
taxlaw-6840	823	8	reform	reform	NOUN
taxlaw-6840	823	9	that	that	PRON
taxlaw-6840	823	10	would	would	AUX
taxlaw-6840	823	11	strengthen	strengthen	VERB
taxlaw-6840	823	12	incomes	income	NOUN
taxlaw-6840	823	13	at	at	ADP
taxlaw-6840	823	14	the	the	DET
taxlaw-6840	823	15	bottom	bottom	NOUN
taxlaw-6840	823	16	and	and	CCONJ
taxlaw-6840	823	17	middle	middle	NOUN
taxlaw-6840	823	18	of	of	ADP
taxlaw-6840	823	19	the	the	DET
taxlaw-6840	823	20	income	income	NOUN
taxlaw-6840	823	21	distribution	distribution	NOUN
taxlaw-6840	823	22	through	through	ADP
taxlaw-6840	823	23	an	an	DET
taxlaw-6840	823	24	expanded	expand	VERB
taxlaw-6840	823	25	,	,	PUNCT
taxlaw-6840	823	26	reformed	reform	VERB
taxlaw-6840	823	27	earned	earn	VERB
taxlaw-6840	823	28	income	income	NOUN
taxlaw-6840	823	29	tax	tax	NOUN
taxlaw-6840	823	30	credit	credit	NOUN
taxlaw-6840	823	31	.	.	PUNCT
taxlaw-6840	824	1	the	the	DET
taxlaw-6840	824	2	proposal	proposal	NOUN
taxlaw-6840	824	3	is	be	AUX
taxlaw-6840	824	4	revenue	revenue	NOUN
taxlaw-6840	824	5	neutral	neutral	ADJ
taxlaw-6840	824	6	;	;	PUNCT
taxlaw-6840	824	7	it	it	PRON
taxlaw-6840	824	8	is	be	AUX
taxlaw-6840	824	9	funded	fund	VERB
taxlaw-6840	824	10	with	with	ADP
taxlaw-6840	824	11	the	the	DET
taxlaw-6840	824	12	proceeds	proceed	NOUN
taxlaw-6840	824	13	of	of	ADP
taxlaw-6840	824	14	a	a	DET
taxlaw-6840	824	15	new	new	ADJ
taxlaw-6840	824	16	carbon	carbon	NOUN
taxlaw-6840	824	17	tax	tax	NOUN
taxlaw-6840	824	18	,	,	PUNCT
taxlaw-6840	824	19	stronger	strong	ADJ
taxlaw-6840	824	20	individual	individual	ADJ
taxlaw-6840	824	21	capital	capital	NOUN
taxlaw-6840	824	22	and	and	CCONJ
taxlaw-6840	824	23	estate	estate	NOUN
taxlaw-6840	824	24	taxation	taxation	NOUN
taxlaw-6840	824	25	,	,	PUNCT
taxlaw-6840	824	26	the	the	DET
taxlaw-6840	824	27	closing	closing	NOUN
taxlaw-6840	824	28	of	of	ADP
taxlaw-6840	824	29	loopholes	loophole	NOUN
taxlaw-6840	824	30	,	,	PUNCT
taxlaw-6840	824	31	and	and	CCONJ
taxlaw-6840	824	32	better	well	ADJ
taxlaw-6840	824	33	tax	tax	NOUN
taxlaw-6840	824	34	administration	administration	NOUN
taxlaw-6840	824	35	and	and	CCONJ
taxlaw-6840	824	36	enforcement	enforcement	NOUN
taxlaw-6840	824	37	.	.	PUNCT
taxlaw-6840	825	1	this	this	DET
taxlaw-6840	825	2	larger	large	ADJ
taxlaw-6840	825	3	reform	reform	NOUN
taxlaw-6840	825	4	responds	respond	VERB
taxlaw-6840	825	5	to	to	ADP
taxlaw-6840	825	6	several	several	ADJ
taxlaw-6840	825	7	serious	serious	ADJ
taxlaw-6840	825	8	threats	threat	NOUN
taxlaw-6840	825	9	we	we	PRON
taxlaw-6840	825	10	are	be	AUX
taxlaw-6840	825	11	facing	face	VERB
taxlaw-6840	825	12	at	at	ADP
taxlaw-6840	825	13	the	the	DET
taxlaw-6840	825	14	present	present	ADJ
taxlaw-6840	825	15	moment	moment	NOUN
taxlaw-6840	825	16	in	in	ADP
taxlaw-6840	825	17	economic	economic	ADJ
taxlaw-6840	825	18	history	history	NOUN
taxlaw-6840	825	19	.	.	PUNCT
taxlaw-6840	826	1	the	the	DET
taxlaw-6840	826	2	world	world	NOUN
taxlaw-6840	826	3	’s	’s	PART
taxlaw-6840	826	4	most	most	ADV
taxlaw-6840	826	5	important	important	ADJ
taxlaw-6840	826	6	market	market	NOUN
taxlaw-6840	826	7	externality	externality	NOUN
taxlaw-6840	826	8	is	be	AUX
taxlaw-6840	826	9	climate	climate	NOUN
taxlaw-6840	826	10	change	change	NOUN
taxlaw-6840	826	11	,	,	PUNCT
taxlaw-6840	826	12	and	and	CCONJ
taxlaw-6840	826	13	a	a	DET
taxlaw-6840	826	14	carbon	carbon	NOUN
taxlaw-6840	826	15	tax	tax	NOUN
taxlaw-6840	826	16	is	be	AUX
taxlaw-6840	826	17	a	a	DET
taxlaw-6840	826	18	crucial	crucial	ADJ
taxlaw-6840	826	19	way	way	NOUN
taxlaw-6840	826	20	to	to	PART
taxlaw-6840	826	21	respond	respond	VERB
taxlaw-6840	826	22	to	to	ADP
taxlaw-6840	826	23	that	that	DET
taxlaw-6840	826	24	challenge	challenge	NOUN
taxlaw-6840	826	25	while	while	SCONJ
taxlaw-6840	826	26	also	also	ADV
taxlaw-6840	826	27	funding	fund	VERB
taxlaw-6840	826	28	other	other	ADJ
taxlaw-6840	826	29	urgent	urgent	ADJ
taxlaw-6840	826	30	priorities	priority	NOUN
taxlaw-6840	826	31	.	.	PUNCT
taxlaw-6840	827	1	beyond	beyond	ADP
taxlaw-6840	827	2	climate	climate	NOUN
taxlaw-6840	827	3	change	change	NOUN
taxlaw-6840	827	4	,	,	PUNCT
taxlaw-6840	827	5	our	our	PRON
taxlaw-6840	827	6	most	most	ADV
taxlaw-6840	827	7	serious	serious	ADJ
taxlaw-6840	827	8	economic	economic	ADJ
taxlaw-6840	827	9	problem	problem	NOUN
taxlaw-6840	827	10	is	be	AUX
taxlaw-6840	827	11	the	the	DET
taxlaw-6840	827	12	failure	failure	NOUN
taxlaw-6840	827	13	of	of	ADP
taxlaw-6840	827	14	the	the	DET
taxlaw-6840	827	15	last	last	ADJ
taxlaw-6840	827	16	four	four	NUM
taxlaw-6840	827	17	decades	decade	NOUN
taxlaw-6840	827	18	of	of	ADP
taxlaw-6840	827	19	economic	economic	ADJ
taxlaw-6840	827	20	growth	growth	NOUN
taxlaw-6840	827	21	to	to	PART
taxlaw-6840	827	22	deliver	deliver	VERB
taxlaw-6840	827	23	broadly	broadly	ADV
taxlaw-6840	827	24	shared	share	VERB
taxlaw-6840	827	25	economic	economic	ADJ
taxlaw-6840	827	26	gains	gain	NOUN
taxlaw-6840	827	27	to	to	ADP
taxlaw-6840	827	28	society	society	NOUN
taxlaw-6840	827	29	at	at	ADP
taxlaw-6840	827	30	large	large	ADJ
taxlaw-6840	827	31	.	.	PUNCT
taxlaw-6840	828	1	the	the	DET
taxlaw-6840	828	2	tax	tax	NOUN
taxlaw-6840	828	3	system	system	NOUN
taxlaw-6840	828	4	is	be	AUX
taxlaw-6840	828	5	a	a	DET
taxlaw-6840	828	6	powerful	powerful	ADJ
taxlaw-6840	828	7	tool	tool	NOUN
taxlaw-6840	828	8	for	for	ADP
taxlaw-6840	828	9	promoting	promote	VERB
taxlaw-6840	828	10	more	more	ADJ
taxlaw-6840	828	11	inclusive	inclusive	ADJ
taxlaw-6840	828	12	growth	growth	NOUN
taxlaw-6840	828	13	,	,	PUNCT
taxlaw-6840	828	14	if	if	SCONJ
taxlaw-6840	828	15	we	we	PRON
taxlaw-6840	828	16	have	have	VERB
taxlaw-6840	828	17	the	the	DET
taxlaw-6840	828	18	will	will	NOUN
taxlaw-6840	828	19	to	to	PART
taxlaw-6840	828	20	use	use	VERB
taxlaw-6840	828	21	it	it	PRON
taxlaw-6840	828	22	.	.	PUNCT
taxlaw-6840	829	1	by	by	ADP
taxlaw-6840	829	2	increasing	increase	VERB
taxlaw-6840	829	3	the	the	DET
taxlaw-6840	829	4	progressivity	progressivity	NOUN
taxlaw-6840	829	5	of	of	ADP
taxlaw-6840	829	6	the	the	DET
taxlaw-6840	829	7	tax	tax	NOUN
taxlaw-6840	829	8	system	system	NOUN
taxlaw-6840	829	9	,	,	PUNCT
taxlaw-6840	829	10	and	and	CCONJ
taxlaw-6840	829	11	by	by	ADP
taxlaw-6840	829	12	making	make	VERB
taxlaw-6840	829	13	the	the	DET
taxlaw-6840	829	14	rewards	reward	NOUN
taxlaw-6840	829	15	to	to	PART
taxlaw-6840	829	16	work	work	VERB
taxlaw-6840	829	17	greater	great	ADJ
taxlaw-6840	829	18	for	for	ADP
taxlaw-6840	829	19	those	those	PRON
taxlaw-6840	829	20	in	in	ADP
taxlaw-6840	829	21	the	the	DET
taxlaw-6840	829	22	bottom	bottom	ADJ
taxlaw-6840	829	23	parts	part	NOUN
taxlaw-6840	829	24	of	of	ADP
taxlaw-6840	829	25	the	the	DET
taxlaw-6840	829	26	income	income	NOUN
taxlaw-6840	829	27	distribution	distribution	NOUN
taxlaw-6840	829	28	,	,	PUNCT
taxlaw-6840	829	29	we	we	PRON
taxlaw-6840	829	30	can	can	AUX
taxlaw-6840	829	31	ensure	ensure	VERB
taxlaw-6840	829	32	that	that	SCONJ
taxlaw-6840	829	33	gains	gain	NOUN
taxlaw-6840	829	34	in	in	ADP
taxlaw-6840	829	35	gdp	gdp	NOUN
taxlaw-6840	829	36	benefit	benefit	NOUN
taxlaw-6840	829	37	most	most	ADJ
taxlaw-6840	829	38	americans	americans	PROPN
taxlaw-6840	829	39	while	while	SCONJ
taxlaw-6840	829	40	also	also	ADV
taxlaw-6840	829	41	funding	fund	VERB
taxlaw-6840	829	42	our	our	PRON
taxlaw-6840	829	43	fiscal	fiscal	ADJ
taxlaw-6840	829	44	priorities	priority	NOUN
taxlaw-6840	829	45	.	.	PUNCT
taxlaw-6840	830	1	[	[	X
taxlaw-6840	830	2	vol	vol	NOUN
taxlaw-6840	830	3	.	.	PUNCT
taxlaw-6840	830	4	11:2	11:2	NUM
taxlaw-6840	830	5	columbia	columbia	PROPN
taxlaw-6840	830	6	journal	journal	PROPN
taxlaw-6840	830	7	of	of	ADP
taxlaw-6840	830	8	tax	tax	NOUN
taxlaw-6840	830	9	law	law	NOUN
taxlaw-6840	830	10	74	74	NUM
taxlaw-6840	830	11	appendix	appendix	NOUN
taxlaw-6840	830	12	a	a	PRON
taxlaw-6840	830	13	:	:	PUNCT
taxlaw-6840	830	14	estimating	estimate	VERB
taxlaw-6840	830	15	the	the	DET
taxlaw-6840	830	16	revenue	revenue	NOUN
taxlaw-6840	830	17	from	from	ADP
taxlaw-6840	830	18	a	a	DET
taxlaw-6840	830	19	21	21	NUM
taxlaw-6840	830	20	%	%	NOUN
taxlaw-6840	830	21	per	per	ADP
taxlaw-6840	830	22	-	-	PUNCT
taxlaw-6840	830	23	country	country	NOUN
taxlaw-6840	830	24	minimum	minimum	ADJ
taxlaw-6840	830	25	tax	tax	NOUN
taxlaw-6840	830	26	to	to	PART
taxlaw-6840	830	27	calculate	calculate	VERB
taxlaw-6840	830	28	the	the	DET
taxlaw-6840	830	29	amount	amount	NOUN
taxlaw-6840	830	30	of	of	ADP
taxlaw-6840	830	31	revenue	revenue	NOUN
taxlaw-6840	830	32	that	that	PRON
taxlaw-6840	830	33	would	would	AUX
taxlaw-6840	830	34	be	be	AUX
taxlaw-6840	830	35	raised	raise	VERB
taxlaw-6840	830	36	from	from	ADP
taxlaw-6840	830	37	a	a	DET
taxlaw-6840	830	38	per	per	ADP
taxlaw-6840	830	39	-	-	PUNCT
taxlaw-6840	830	40	country	country	NOUN
taxlaw-6840	830	41	minimum	minimum	ADJ
taxlaw-6840	830	42	tax	tax	NOUN
taxlaw-6840	830	43	at	at	ADP
taxlaw-6840	830	44	21	21	NUM
taxlaw-6840	830	45	%	%	NOUN
taxlaw-6840	830	46	,	,	PUNCT
taxlaw-6840	830	47	i	i	PRON
taxlaw-6840	830	48	follow	follow	VERB
taxlaw-6840	830	49	the	the	DET
taxlaw-6840	830	50	method	method	NOUN
taxlaw-6840	830	51	described	describe	VERB
taxlaw-6840	830	52	in	in	ADP
taxlaw-6840	830	53	clausing	clause	VERB
taxlaw-6840	830	54	(	(	PUNCT
taxlaw-6840	830	55	2020	2020	NUM
taxlaw-6840	830	56	)	)	PUNCT
taxlaw-6840	830	57	appendix	appendix	NOUN
taxlaw-6840	830	58	e.118	e.118	VERB
taxlaw-6840	830	59	the	the	DET
taxlaw-6840	830	60	analysis	analysis	NOUN
taxlaw-6840	830	61	is	be	AUX
taxlaw-6840	830	62	based	base	VERB
taxlaw-6840	830	63	on	on	ADP
taxlaw-6840	830	64	two	two	NUM
taxlaw-6840	830	65	data	datum	NOUN
taxlaw-6840	830	66	sources	source	NOUN
taxlaw-6840	830	67	:	:	PUNCT
taxlaw-6840	830	68	the	the	DET
taxlaw-6840	830	69	direct	direct	ADJ
taxlaw-6840	830	70	investment	investment	NOUN
taxlaw-6840	830	71	income	income	NOUN
taxlaw-6840	830	72	series	series	NOUN
taxlaw-6840	830	73	reported	report	VERB
taxlaw-6840	830	74	by	by	ADP
taxlaw-6840	830	75	the	the	DET
taxlaw-6840	830	76	u.s	u.s	PROPN
taxlaw-6840	830	77	.	.	PROPN
taxlaw-6840	830	78	bureau	bureau	PROPN
taxlaw-6840	830	79	of	of	ADP
taxlaw-6840	830	80	economic	economic	ADJ
taxlaw-6840	830	81	analysis	analysis	NOUN
taxlaw-6840	830	82	and	and	CCONJ
taxlaw-6840	830	83	the	the	DET
taxlaw-6840	830	84	country	country	NOUN
taxlaw-6840	830	85	by	by	ADP
taxlaw-6840	830	86	country	country	NOUN
taxlaw-6840	830	87	income	income	NOUN
taxlaw-6840	830	88	series	series	NOUN
taxlaw-6840	830	89	reported	report	VERB
taxlaw-6840	830	90	by	by	ADP
taxlaw-6840	830	91	the	the	DET
taxlaw-6840	830	92	u.s	u.s	PROPN
taxlaw-6840	830	93	.	.	PROPN
taxlaw-6840	830	94	i.r.s	i.r.s	PROPN
taxlaw-6840	830	95	.	.	PUNCT
taxlaw-6840	831	1	statistics	statistic	NOUN
taxlaw-6840	831	2	on	on	ADP
taxlaw-6840	831	3	income	income	NOUN
taxlaw-6840	831	4	.	.	PUNCT
taxlaw-6840	832	1	table	table	NOUN
taxlaw-6840	832	2	a1	a1	NOUN
taxlaw-6840	832	3	shows	show	VERB
taxlaw-6840	832	4	simple	simple	ADJ
taxlaw-6840	832	5	mechanical	mechanical	ADJ
taxlaw-6840	832	6	estimates	estimate	NOUN
taxlaw-6840	832	7	of	of	ADP
taxlaw-6840	832	8	the	the	DET
taxlaw-6840	832	9	revenue	revenue	NOUN
taxlaw-6840	832	10	gain	gain	NOUN
taxlaw-6840	832	11	associated	associate	VERB
taxlaw-6840	832	12	with	with	ADP
taxlaw-6840	832	13	higher	high	ADJ
taxlaw-6840	832	14	per	per	ADP
taxlaw-6840	832	15	-	-	PUNCT
taxlaw-6840	832	16	country	country	NOUN
taxlaw-6840	832	17	minimum	minimum	ADJ
taxlaw-6840	832	18	taxes	taxis	NOUN
taxlaw-6840	832	19	for	for	ADP
taxlaw-6840	832	20	these	these	DET
taxlaw-6840	832	21	data	datum	NOUN
taxlaw-6840	832	22	series	series	NOUN
taxlaw-6840	832	23	.	.	PUNCT
taxlaw-6840	833	1	the	the	DET
taxlaw-6840	833	2	method	method	NOUN
taxlaw-6840	833	3	behind	behind	ADP
taxlaw-6840	833	4	this	this	DET
taxlaw-6840	833	5	table	table	NOUN
taxlaw-6840	833	6	is	be	AUX
taxlaw-6840	833	7	simple	simple	ADJ
taxlaw-6840	833	8	.	.	PUNCT
taxlaw-6840	834	1	for	for	ADP
taxlaw-6840	834	2	each	each	DET
taxlaw-6840	834	3	country	country	NOUN
taxlaw-6840	834	4	with	with	ADP
taxlaw-6840	834	5	an	an	DET
taxlaw-6840	834	6	effective	effective	ADJ
taxlaw-6840	834	7	tax	tax	NOUN
taxlaw-6840	834	8	rate	rate	NOUN
taxlaw-6840	834	9	below	below	ADP
taxlaw-6840	834	10	the	the	DET
taxlaw-6840	834	11	minimum	minimum	ADJ
taxlaw-6840	834	12	tax	tax	NOUN
taxlaw-6840	834	13	rate	rate	NOUN
taxlaw-6840	834	14	,	,	PUNCT
taxlaw-6840	834	15	the	the	DET
taxlaw-6840	834	16	difference	difference	NOUN
taxlaw-6840	834	17	between	between	ADP
taxlaw-6840	834	18	the	the	DET
taxlaw-6840	834	19	minimum	minimum	ADJ
taxlaw-6840	834	20	tax	tax	NOUN
taxlaw-6840	834	21	rate	rate	NOUN
taxlaw-6840	834	22	and	and	CCONJ
taxlaw-6840	834	23	the	the	DET
taxlaw-6840	834	24	country	country	NOUN
taxlaw-6840	834	25	’s	’s	PART
taxlaw-6840	834	26	effective	effective	ADJ
taxlaw-6840	834	27	tax	tax	NOUN
taxlaw-6840	834	28	rate	rate	NOUN
taxlaw-6840	834	29	is	be	AUX
taxlaw-6840	834	30	multiplied	multiply	VERB
taxlaw-6840	834	31	by	by	ADP
taxlaw-6840	834	32	the	the	DET
taxlaw-6840	834	33	profit	profit	NOUN
taxlaw-6840	834	34	in	in	ADP
taxlaw-6840	834	35	that	that	DET
taxlaw-6840	834	36	country	country	NOUN
taxlaw-6840	834	37	.	.	PUNCT
taxlaw-6840	835	1	two	two	NUM
taxlaw-6840	835	2	-	-	PUNCT
taxlaw-6840	835	3	thirds	third	NOUN
taxlaw-6840	835	4	of	of	ADP
taxlaw-6840	835	5	the	the	DET
taxlaw-6840	835	6	resulting	result	VERB
taxlaw-6840	835	7	revenue	revenue	NOUN
taxlaw-6840	835	8	is	be	AUX
taxlaw-6840	835	9	allocated	allocate	VERB
taxlaw-6840	835	10	to	to	ADP
taxlaw-6840	835	11	the	the	DET
taxlaw-6840	835	12	united	united	PROPN
taxlaw-6840	835	13	states	states	PROPN
taxlaw-6840	835	14	,	,	PUNCT
taxlaw-6840	835	15	reflecting	reflect	VERB
taxlaw-6840	835	16	the	the	DET
taxlaw-6840	835	17	fact	fact	NOUN
taxlaw-6840	835	18	that	that	SCONJ
taxlaw-6840	835	19	u.s	u.s	PROPN
taxlaw-6840	835	20	.	.	PROPN
taxlaw-6840	835	21	multinational	multinational	ADJ
taxlaw-6840	835	22	companies	company	NOUN
taxlaw-6840	835	23	undertake	undertake	VERB
taxlaw-6840	835	24	about	about	ADV
taxlaw-6840	835	25	two	two	NUM
taxlaw-6840	835	26	-	-	PUNCT
taxlaw-6840	835	27	thirds	third	NOUN
taxlaw-6840	835	28	of	of	ADP
taxlaw-6840	835	29	their	their	PRON
taxlaw-6840	835	30	economic	economic	ADJ
taxlaw-6840	835	31	activity	activity	NOUN
taxlaw-6840	835	32	in	in	ADP
taxlaw-6840	835	33	the	the	DET
taxlaw-6840	835	34	united	united	PROPN
taxlaw-6840	835	35	states	states	PROPN
taxlaw-6840	835	36	.	.	PUNCT
taxlaw-6840	836	1	the	the	DET
taxlaw-6840	836	2	remaining	remain	VERB
taxlaw-6840	836	3	revenue	revenue	NOUN
taxlaw-6840	836	4	ends	end	VERB
taxlaw-6840	836	5	up	up	ADP
taxlaw-6840	836	6	in	in	ADP
taxlaw-6840	836	7	other	other	ADJ
taxlaw-6840	836	8	non	non	ADJ
taxlaw-6840	836	9	-	-	ADJ
taxlaw-6840	836	10	haven	haven	ADJ
taxlaw-6840	836	11	countries	country	NOUN
taxlaw-6840	836	12	,	,	PUNCT
taxlaw-6840	836	13	due	due	ADP
taxlaw-6840	836	14	to	to	ADP
taxlaw-6840	836	15	reduced	reduce	VERB
taxlaw-6840	836	16	profit	profit	NOUN
taxlaw-6840	836	17	shifting	shift	VERB
taxlaw-6840	836	18	from	from	ADP
taxlaw-6840	836	19	all	all	DET
taxlaw-6840	836	20	non	non	ADJ
taxlaw-6840	836	21	-	-	ADJ
taxlaw-6840	836	22	haven	haven	ADJ
taxlaw-6840	836	23	countries	country	NOUN
taxlaw-6840	836	24	under	under	ADP
taxlaw-6840	836	25	the	the	DET
taxlaw-6840	836	26	minimum	minimum	ADJ
taxlaw-6840	836	27	tax	tax	NOUN
taxlaw-6840	836	28	.	.	PUNCT
taxlaw-6840	837	1	due	due	ADP
taxlaw-6840	837	2	to	to	ADP
taxlaw-6840	837	3	a	a	DET
taxlaw-6840	837	4	reduced	reduce	VERB
taxlaw-6840	837	5	incentive	incentive	NOUN
taxlaw-6840	837	6	to	to	PART
taxlaw-6840	837	7	shift	shift	VERB
taxlaw-6840	837	8	profits	profit	NOUN
taxlaw-6840	837	9	,	,	PUNCT
taxlaw-6840	837	10	the	the	DET
taxlaw-6840	837	11	pattern	pattern	NOUN
taxlaw-6840	837	12	of	of	ADP
taxlaw-6840	837	13	taxable	taxable	ADJ
taxlaw-6840	837	14	profits	profit	NOUN
taxlaw-6840	837	15	across	across	ADP
taxlaw-6840	837	16	countries	country	NOUN
taxlaw-6840	837	17	is	be	AUX
taxlaw-6840	837	18	likely	likely	ADJ
taxlaw-6840	837	19	to	to	PART
taxlaw-6840	837	20	change	change	VERB
taxlaw-6840	837	21	,	,	PUNCT
taxlaw-6840	837	22	more	more	ADV
taxlaw-6840	837	23	closely	closely	ADV
taxlaw-6840	837	24	reflecting	reflect	VERB
taxlaw-6840	837	25	the	the	DET
taxlaw-6840	837	26	underlying	underlie	VERB
taxlaw-6840	837	27	location	location	NOUN
taxlaw-6840	837	28	of	of	ADP
taxlaw-6840	837	29	economic	economic	ADJ
taxlaw-6840	837	30	activity	activity	NOUN
taxlaw-6840	837	31	.	.	PUNCT
taxlaw-6840	838	1	thus	thus	ADV
taxlaw-6840	838	2	,	,	PUNCT
taxlaw-6840	838	3	havens	haven	NOUN
taxlaw-6840	838	4	will	will	AUX
taxlaw-6840	838	5	lose	lose	VERB
taxlaw-6840	838	6	tax	tax	NOUN
taxlaw-6840	838	7	base	base	NOUN
taxlaw-6840	838	8	and	and	CCONJ
taxlaw-6840	838	9	non	non	NOUN
taxlaw-6840	838	10	-	-	NOUN
taxlaw-6840	838	11	havens	haven	NOUN
taxlaw-6840	838	12	will	will	AUX
taxlaw-6840	838	13	gain	gain	VERB
taxlaw-6840	838	14	tax	tax	NOUN
taxlaw-6840	838	15	base	base	NOUN
taxlaw-6840	838	16	.	.	PUNCT
taxlaw-6840	839	1	thus	thus	ADV
taxlaw-6840	839	2	,	,	PUNCT
taxlaw-6840	839	3	over	over	ADP
taxlaw-6840	839	4	time	time	NOUN
taxlaw-6840	839	5	,	,	PUNCT
taxlaw-6840	839	6	the	the	DET
taxlaw-6840	839	7	u.s	u.s	PROPN
taxlaw-6840	839	8	.	.	PROPN
taxlaw-6840	839	9	minimum	minimum	ADJ
taxlaw-6840	839	10	tax	tax	NOUN
taxlaw-6840	839	11	revenue	revenue	NOUN
taxlaw-6840	839	12	will	will	AUX
taxlaw-6840	839	13	partially	partially	ADV
taxlaw-6840	839	14	show	show	VERB
taxlaw-6840	839	15	up	up	ADP
taxlaw-6840	839	16	as	as	ADP
taxlaw-6840	839	17	increased	increase	VERB
taxlaw-6840	839	18	domestic	domestic	ADJ
taxlaw-6840	839	19	corporate	corporate	ADJ
taxlaw-6840	839	20	tax	tax	NOUN
taxlaw-6840	839	21	base	base	NOUN
taxlaw-6840	839	22	(	(	PUNCT
taxlaw-6840	839	23	rather	rather	ADV
taxlaw-6840	839	24	than	than	ADP
taxlaw-6840	839	25	minimum	minimum	ADJ
taxlaw-6840	839	26	tax	tax	NOUN
taxlaw-6840	839	27	revenue	revenue	NOUN
taxlaw-6840	839	28	)	)	PUNCT
taxlaw-6840	839	29	,	,	PUNCT
taxlaw-6840	839	30	due	due	ADP
taxlaw-6840	839	31	to	to	ADP
taxlaw-6840	839	32	adjustments	adjustment	NOUN
taxlaw-6840	839	33	in	in	ADP
taxlaw-6840	839	34	the	the	DET
taxlaw-6840	839	35	distribution	distribution	NOUN
taxlaw-6840	839	36	of	of	ADP
taxlaw-6840	839	37	taxable	taxable	ADJ
taxlaw-6840	839	38	profits	profit	NOUN
taxlaw-6840	839	39	.	.	PUNCT
taxlaw-6840	840	1	table	table	NOUN
taxlaw-6840	840	2	a1	a1	PROPN
taxlaw-6840	840	3	:	:	PUNCT
taxlaw-6840	840	4	u.s	u.s	PROPN
taxlaw-6840	840	5	.	.	PROPN
taxlaw-6840	840	6	revenue	revenue	NOUN
taxlaw-6840	840	7	from	from	ADP
taxlaw-6840	840	8	a	a	DET
taxlaw-6840	840	9	21	21	NUM
taxlaw-6840	840	10	%	%	NOUN
taxlaw-6840	840	11	per	per	ADP
taxlaw-6840	840	12	-	-	PUNCT
taxlaw-6840	840	13	country	country	NOUN
taxlaw-6840	840	14	minimum	minimum	ADJ
taxlaw-6840	840	15	tax	tax	NOUN
taxlaw-6840	840	16	in	in	ADP
taxlaw-6840	840	17	2017	2017	NUM
taxlaw-6840	840	18	direct	direct	ADJ
taxlaw-6840	840	19	investment	investment	NOUN
taxlaw-6840	840	20	income	income	NOUN
taxlaw-6840	840	21	series	series	NOUN
taxlaw-6840	840	22	(	(	PUNCT
taxlaw-6840	840	23	balance	balance	NOUN
taxlaw-6840	840	24	of	of	ADP
taxlaw-6840	840	25	payments	payment	NOUN
taxlaw-6840	840	26	data	datum	NOUN
taxlaw-6840	840	27	;	;	PUNCT
taxlaw-6840	840	28	adjusted	adjust	VERB
taxlaw-6840	840	29	to	to	PART
taxlaw-6840	840	30	be	be	AUX
taxlaw-6840	840	31	pre	pre	ADJ
taxlaw-6840	840	32	-	-	ADJ
taxlaw-6840	840	33	tax	tax	ADJ
taxlaw-6840	840	34	)	)	PUNCT
taxlaw-6840	840	35	full	full	ADJ
taxlaw-6840	840	36	country	country	NOUN
taxlaw-6840	840	37	-	-	PUNCT
taxlaw-6840	840	38	by	by	ADP
taxlaw-6840	840	39	-	-	PUNCT
taxlaw-6840	840	40	country	country	NOUN
taxlaw-6840	840	41	sample	sample	NOUN
taxlaw-6840	840	42	(	(	PUNCT
taxlaw-6840	840	43	without	without	ADP
taxlaw-6840	840	44	stateless	stateless	NOUN
taxlaw-6840	840	45	income	income	NOUN
taxlaw-6840	840	46	)	)	PUNCT
taxlaw-6840	840	47	average	average	NOUN
taxlaw-6840	840	48	of	of	ADP
taxlaw-6840	840	49	full	full	ADJ
taxlaw-6840	840	50	and	and	CCONJ
taxlaw-6840	840	51	positive	positive	ADJ
taxlaw-6840	840	52	profit	profit	NOUN
taxlaw-6840	840	53	country	country	NOUN
taxlaw-6840	840	54	-	-	PUNCT
taxlaw-6840	840	55	bycountry	bycountry	NOUN
taxlaw-6840	840	56	sample	sample	NOUN
taxlaw-6840	840	57	(	(	PUNCT
taxlaw-6840	840	58	without	without	ADP
taxlaw-6840	840	59	stateless	stateless	NOUN
taxlaw-6840	840	60	income	income	NOUN
taxlaw-6840	840	61	)	)	PUNCT
taxlaw-6840	840	62	$	$	SYM
taxlaw-6840	840	63	30b	30b	NOUN
taxlaw-6840	840	64	$	$	SYM
taxlaw-6840	840	65	41b	41b	NOUN
taxlaw-6840	840	66	$	$	SYM
taxlaw-6840	840	67	53b	53b	NOUN
taxlaw-6840	840	68	to	to	PART
taxlaw-6840	840	69	calculate	calculate	VERB
taxlaw-6840	840	70	a	a	DET
taxlaw-6840	840	71	ten	ten	NUM
taxlaw-6840	840	72	-	-	PUNCT
taxlaw-6840	840	73	year	year	NOUN
taxlaw-6840	840	74	revenue	revenue	NOUN
taxlaw-6840	840	75	estimate	estimate	NOUN
taxlaw-6840	840	76	,	,	PUNCT
taxlaw-6840	840	77	i	i	PRON
taxlaw-6840	840	78	average	average	VERB
taxlaw-6840	840	79	these	these	DET
taxlaw-6840	840	80	three	three	NUM
taxlaw-6840	840	81	estimates	estimate	NOUN
taxlaw-6840	840	82	,	,	PUNCT
taxlaw-6840	840	83	account	account	VERB
taxlaw-6840	840	84	for	for	ADP
taxlaw-6840	840	85	4	4	NUM
taxlaw-6840	840	86	%	%	NOUN
taxlaw-6840	840	87	nominal	nominal	ADJ
taxlaw-6840	840	88	growth	growth	NOUN
taxlaw-6840	840	89	in	in	ADP
taxlaw-6840	840	90	foreign	foreign	ADJ
taxlaw-6840	840	91	earnings	earning	NOUN
taxlaw-6840	840	92	over	over	ADP
taxlaw-6840	840	93	the	the	DET
taxlaw-6840	840	94	ten	ten	NUM
taxlaw-6840	840	95	-	-	PUNCT
taxlaw-6840	840	96	year	year	NOUN
taxlaw-6840	840	97	window	window	NOUN
taxlaw-6840	840	98	,	,	PUNCT
taxlaw-6840	840	99	and	and	CCONJ
taxlaw-6840	840	100	subtract	subtract	VERB
taxlaw-6840	840	101	the	the	DET
taxlaw-6840	840	102	revenues	revenue	NOUN
taxlaw-6840	840	103	that	that	PRON
taxlaw-6840	840	104	would	would	AUX
taxlaw-6840	840	105	otherwise	otherwise	ADV
taxlaw-6840	840	106	be	be	AUX
taxlaw-6840	840	107	earned	earn	VERB
taxlaw-6840	840	108	by	by	ADP
taxlaw-6840	840	109	our	our	PRON
taxlaw-6840	840	110	current	current	ADJ
taxlaw-6840	840	111	global	global	ADJ
taxlaw-6840	840	112	minimum	minimum	ADJ
taxlaw-6840	840	113	tax	tax	NOUN
taxlaw-6840	840	114	.	.	PUNCT
taxlaw-6840	841	1	that	that	PRON
taxlaw-6840	841	2	generates	generate	VERB
taxlaw-6840	841	3	a	a	DET
taxlaw-6840	841	4	ten	ten	NUM
taxlaw-6840	841	5	-	-	PUNCT
taxlaw-6840	841	6	year	year	NOUN
taxlaw-6840	841	7	revenue	revenue	NOUN
taxlaw-6840	841	8	estimate	estimate	NOUN
taxlaw-6840	841	9	of	of	ADP
taxlaw-6840	841	10	$	$	SYM
taxlaw-6840	841	11	360	360	NUM
taxlaw-6840	841	12	billion	billion	NUM
taxlaw-6840	841	13	for	for	ADP
taxlaw-6840	841	14	this	this	DET
taxlaw-6840	841	15	budget	budget	NOUN
taxlaw-6840	841	16	window	window	NOUN
taxlaw-6840	841	17	.	.	PUNCT
taxlaw-6840	842	1	118	118	NUM
taxlaw-6840	842	2	clausing	clausing	NOUN
taxlaw-6840	842	3	,	,	PUNCT
taxlaw-6840	842	4	supra	supra	PROPN
taxlaw-6840	842	5	note	note	VERB
taxlaw-6840	842	6	68	68	NUM
taxlaw-6840	842	7	app	app	NOUN
taxlaw-6840	842	8	.	.	PUNCT
taxlaw-6840	843	1	c.	c.	PROPN
taxlaw-6840	843	2	2020	2020	NUM
taxlaw-6840	843	3	]	]	PUNCT
taxlaw-6840	843	4	fixing	fix	VERB
taxlaw-6840	843	5	five	five	NUM
taxlaw-6840	843	6	flaws	flaw	NOUN
taxlaw-6840	843	7	of	of	ADP
taxlaw-6840	843	8	the	the	DET
taxlaw-6840	843	9	tax	tax	NOUN
taxlaw-6840	843	10	cuts	cut	NOUN
taxlaw-6840	843	11	and	and	CCONJ
taxlaw-6840	843	12	jobs	job	NOUN
taxlaw-6840	843	13	act	act	VERB
taxlaw-6840	843	14	75	75	NUM
taxlaw-6840	843	15	appendix	appendix	NOUN
taxlaw-6840	843	16	b	b	NOUN
taxlaw-6840	843	17	:	:	PUNCT
taxlaw-6840	843	18	a	a	DET
taxlaw-6840	843	19	bolder	bold	ADJ
taxlaw-6840	843	20	tax	tax	NOUN
taxlaw-6840	843	21	reform	reform	NOUN
taxlaw-6840	843	22	table	table	NOUN
taxlaw-6840	843	23	b1	b1	NOUN
taxlaw-6840	843	24	:	:	PUNCT
taxlaw-6840	843	25	higher	high	ADJ
taxlaw-6840	843	26	revenue	revenue	NOUN
taxlaw-6840	843	27	version	version	NOUN
taxlaw-6840	843	28	of	of	ADP
taxlaw-6840	843	29	table	table	NOUN
taxlaw-6840	843	30	5	5	NUM
taxlaw-6840	843	31	reforms	reform	NOUN
taxlaw-6840	843	32	possible	possible	ADJ
taxlaw-6840	843	33	10yr	10yr	ADJ
taxlaw-6840	843	34	revenue	revenue	NOUN
taxlaw-6840	843	35	,	,	PUNCT
taxlaw-6840	843	36	in	in	ADP
taxlaw-6840	843	37	billions	billion	NOUN
taxlaw-6840	843	38	of	of	ADP
taxlaw-6840	843	39	usd	usd	NOUN
taxlaw-6840	843	40	tcja	tcja	NOUN
taxlaw-6840	843	41	changes	change	NOUN
taxlaw-6840	843	42	(	(	PUNCT
taxlaw-6840	843	43	table	table	NOUN
taxlaw-6840	843	44	4	4	NUM
taxlaw-6840	843	45	above	above	ADV
taxlaw-6840	843	46	)	)	PUNCT
taxlaw-6840	844	1	+	+	CCONJ
taxlaw-6840	844	2	1,455	1,455	NUM
taxlaw-6840	844	3	offsets	offset	NOUN
taxlaw-6840	844	4	revenue	revenue	NOUN
taxlaw-6840	844	5	loss	loss	NOUN
taxlaw-6840	844	6	due	due	ADP
taxlaw-6840	844	7	to	to	ADP
taxlaw-6840	844	8	tcja	tcja	ADJ
taxlaw-6840	844	9	new	new	ADJ
taxlaw-6840	844	10	changes	change	NOUN
taxlaw-6840	844	11	expansion	expansion	NOUN
taxlaw-6840	844	12	of	of	ADP
taxlaw-6840	844	13	earned	earn	VERB
taxlaw-6840	844	14	income	income	NOUN
taxlaw-6840	844	15	tax	tax	NOUN
taxlaw-6840	844	16	credit	credit	NOUN
taxlaw-6840	844	17	/	/	SYM
taxlaw-6840	844	18	child	child	NOUN
taxlaw-6840	844	19	tax	tax	NOUN
taxlaw-6840	844	20	credit	credit	NOUN
taxlaw-6840	844	21	4,000	4,000	NUM
taxlaw-6840	844	22	carbon	carbon	NOUN
taxlaw-6840	844	23	tax	tax	NOUN
taxlaw-6840	844	24	,	,	PUNCT
taxlaw-6840	844	25	rising	rise	VERB
taxlaw-6840	844	26	over	over	ADP
taxlaw-6840	844	27	ten	ten	NUM
taxlaw-6840	844	28	years	year	NOUN
taxlaw-6840	844	29	from	from	ADP
taxlaw-6840	844	30	$	$	SYM
taxlaw-6840	844	31	50	50	NUM
taxlaw-6840	844	32	to	to	PART
taxlaw-6840	844	33	$	$	SYM
taxlaw-6840	844	34	100	100	NUM
taxlaw-6840	844	35	per	per	ADP
taxlaw-6840	844	36	metric	metric	ADJ
taxlaw-6840	844	37	ton	ton	NOUN
taxlaw-6840	844	38	co2	co2	NOUN
taxlaw-6840	844	39	+	+	CCONJ
taxlaw-6840	844	40	3,000	3,000	NUM
taxlaw-6840	844	41	leaves	leave	VERB
taxlaw-6840	844	42	$	$	SYM
taxlaw-6840	844	43	2.1	2.1	NUM
taxlaw-6840	844	44	trillion	trillion	NUM
taxlaw-6840	844	45	for	for	ADP
taxlaw-6840	844	46	urgent	urgent	ADJ
taxlaw-6840	844	47	fiscal	fiscal	ADJ
taxlaw-6840	844	48	priorities	priority	NOUN
taxlaw-6840	844	49	changes	change	NOUN
taxlaw-6840	844	50	to	to	ADP
taxlaw-6840	844	51	capital	capital	NOUN
taxlaw-6840	844	52	taxation	taxation	NOUN
taxlaw-6840	844	53	+	+	CCONJ
taxlaw-6840	844	54	1,100	1,100	NUM
taxlaw-6840	844	55	reductions	reduction	NOUN
taxlaw-6840	844	56	in	in	ADP
taxlaw-6840	844	57	loopholes	loophole	NOUN
taxlaw-6840	844	58	and	and	CCONJ
taxlaw-6840	844	59	enhanced	enhance	VERB
taxlaw-6840	844	60	i.r.s	i.r.	NOUN
taxlaw-6840	844	61	.	.	PUNCT
taxlaw-6840	845	1	enforcement	enforcement	NOUN
taxlaw-6840	845	2	+1,100	+1,100	PROPN
taxlaw-6840	845	3	inheritance	inheritance	NOUN
taxlaw-6840	845	4	tax	tax	NOUN
taxlaw-6840	845	5	+	+	CCONJ
taxlaw-6840	845	6	900	900	NUM
taxlaw-6840	845	7	this	this	DET
taxlaw-6840	845	8	reform	reform	NOUN
taxlaw-6840	845	9	includes	include	VERB
taxlaw-6840	845	10	more	more	ADV
taxlaw-6840	845	11	aggressive	aggressive	ADJ
taxlaw-6840	845	12	revenue	revenue	NOUN
taxlaw-6840	845	13	raisers	raiser	NOUN
taxlaw-6840	845	14	in	in	ADP
taxlaw-6840	845	15	addition	addition	NOUN
taxlaw-6840	845	16	to	to	ADP
taxlaw-6840	845	17	more	more	ADJ
taxlaw-6840	845	18	spending	spending	NOUN
taxlaw-6840	845	19	on	on	ADP
taxlaw-6840	845	20	the	the	DET
taxlaw-6840	845	21	eitc	eitc	PROPN
taxlaw-6840	845	22	/	/	SYM
taxlaw-6840	845	23	ctc	ctc	PROPN
taxlaw-6840	845	24	.	.	PUNCT
taxlaw-6840	846	1	it	it	PRON
taxlaw-6840	846	2	also	also	ADV
taxlaw-6840	846	3	leaves	leave	VERB
taxlaw-6840	846	4	$	$	SYM
taxlaw-6840	846	5	2.1	2.1	NUM
taxlaw-6840	846	6	trillion	trillion	NUM
taxlaw-6840	846	7	for	for	ADP
taxlaw-6840	846	8	urgent	urgent	ADJ
taxlaw-6840	846	9	fiscal	fiscal	ADJ
taxlaw-6840	846	10	priorities	priority	NOUN
taxlaw-6840	846	11	.	.	PUNCT
taxlaw-6840	847	1	while	while	SCONJ
taxlaw-6840	847	2	these	these	PRON
taxlaw-6840	847	3	will	will	AUX
taxlaw-6840	847	4	of	of	ADP
taxlaw-6840	847	5	course	course	NOUN
taxlaw-6840	847	6	be	be	AUX
taxlaw-6840	847	7	determined	determine	VERB
taxlaw-6840	847	8	by	by	ADP
taxlaw-6840	847	9	the	the	DET
taxlaw-6840	847	10	congress	congress	PROPN
taxlaw-6840	847	11	,	,	PUNCT
taxlaw-6840	847	12	the	the	DET
taxlaw-6840	847	13	challenge	challenge	NOUN
taxlaw-6840	847	14	of	of	ADP
taxlaw-6840	847	15	climate	climate	NOUN
taxlaw-6840	847	16	change	change	NOUN
taxlaw-6840	847	17	presents	present	VERB
taxlaw-6840	847	18	a	a	DET
taxlaw-6840	847	19	compelling	compelling	ADJ
taxlaw-6840	847	20	argument	argument	NOUN
taxlaw-6840	847	21	for	for	ADP
taxlaw-6840	847	22	allocating	allocate	VERB
taxlaw-6840	847	23	some	some	PRON
taxlaw-6840	847	24	of	of	ADP
taxlaw-6840	847	25	that	that	DET
taxlaw-6840	847	26	spending	spending	NOUN
taxlaw-6840	847	27	toward	toward	ADP
taxlaw-6840	847	28	climate	climate	NOUN
taxlaw-6840	847	29	mitigation	mitigation	NOUN
taxlaw-6840	847	30	as	as	ADV
taxlaw-6840	847	31	well	well	ADV
taxlaw-6840	847	32	as	as	ADP
taxlaw-6840	847	33	green	green	ADJ
taxlaw-6840	847	34	r&d	r&d	NOUN
taxlaw-6840	847	35	spending	spending	NOUN
taxlaw-6840	847	36	.	.	PUNCT
taxlaw-6840	848	1	this	this	DET
taxlaw-6840	848	2	proposal	proposal	NOUN
taxlaw-6840	848	3	includes	include	VERB
taxlaw-6840	848	4	a	a	DET
taxlaw-6840	848	5	much	much	ADV
taxlaw-6840	848	6	larger	large	ADJ
taxlaw-6840	848	7	carbon	carbon	NOUN
taxlaw-6840	848	8	tax	tax	NOUN
taxlaw-6840	848	9	,	,	PUNCT
taxlaw-6840	848	10	and	and	CCONJ
taxlaw-6840	848	11	a	a	DET
taxlaw-6840	848	12	more	more	ADV
taxlaw-6840	848	13	aggressive	aggressive	ADJ
taxlaw-6840	848	14	attempt	attempt	NOUN
taxlaw-6840	848	15	to	to	PART
taxlaw-6840	848	16	raise	raise	VERB
taxlaw-6840	848	17	revenue	revenue	NOUN
taxlaw-6840	848	18	through	through	ADP
taxlaw-6840	848	19	i.r.s	i.r.s	PROPN
taxlaw-6840	848	20	.	.	PUNCT
taxlaw-6840	849	1	enforcement	enforcement	NOUN
taxlaw-6840	849	2	,	,	PUNCT
taxlaw-6840	849	3	following	follow	VERB
taxlaw-6840	849	4	the	the	DET
taxlaw-6840	849	5	proposals	proposal	NOUN
taxlaw-6840	849	6	and	and	CCONJ
taxlaw-6840	849	7	estimates	estimate	NOUN
taxlaw-6840	849	8	of	of	ADP
taxlaw-6840	849	9	sarin	sarin	NOUN
taxlaw-6840	849	10	and	and	CCONJ
taxlaw-6840	849	11	summers.119	summers.119	PRON
taxlaw-6840	849	12	the	the	DET
taxlaw-6840	849	13	estate	estate	NOUN
taxlaw-6840	849	14	tax	tax	NOUN
taxlaw-6840	849	15	is	be	AUX
taxlaw-6840	849	16	replaced	replace	VERB
taxlaw-6840	849	17	with	with	ADP
taxlaw-6840	849	18	an	an	DET
taxlaw-6840	849	19	inheritance	inheritance	NOUN
taxlaw-6840	849	20	tax	tax	NOUN
taxlaw-6840	849	21	,	,	PUNCT
taxlaw-6840	849	22	whereby	whereby	SCONJ
taxlaw-6840	849	23	inheritances	inheritance	NOUN
taxlaw-6840	849	24	are	be	AUX
taxlaw-6840	849	25	taxed	tax	VERB
taxlaw-6840	849	26	as	as	ADP
taxlaw-6840	849	27	ordinary	ordinary	ADJ
taxlaw-6840	849	28	income	income	NOUN
taxlaw-6840	849	29	,	,	PUNCT
taxlaw-6840	849	30	with	with	SCONJ
taxlaw-6840	849	31	a	a	DET
taxlaw-6840	849	32	$	$	SYM
taxlaw-6840	849	33	1	1	NUM
taxlaw-6840	849	34	million	million	NUM
taxlaw-6840	849	35	exemption	exemption	NOUN
taxlaw-6840	849	36	per	per	ADP
taxlaw-6840	849	37	heir	heir	NOUN
taxlaw-6840	849	38	,	,	PUNCT
taxlaw-6840	849	39	as	as	SCONJ
taxlaw-6840	849	40	proposed	propose	VERB
taxlaw-6840	849	41	by	by	ADP
taxlaw-6840	849	42	batchelder.120	batchelder.120	NOUN
taxlaw-6840	849	43	step	step	NOUN
taxlaw-6840	849	44	-	-	PUNCT
taxlaw-6840	849	45	up	up	NOUN
taxlaw-6840	849	46	in	in	ADP
taxlaw-6840	849	47	basis	basis	NOUN
taxlaw-6840	849	48	and	and	CCONJ
taxlaw-6840	849	49	carry	carry	VERB
taxlaw-6840	849	50	-	-	PUNCT
taxlaw-6840	849	51	over	over	NOUN
taxlaw-6840	849	52	in	in	ADP
taxlaw-6840	849	53	basis	basis	NOUN
taxlaw-6840	849	54	would	would	AUX
taxlaw-6840	849	55	be	be	AUX
taxlaw-6840	849	56	eliminated	eliminate	VERB
taxlaw-6840	849	57	.	.	PUNCT
taxlaw-6840	850	1	for	for	ADP
taxlaw-6840	850	2	inheritances	inheritance	NOUN
taxlaw-6840	850	3	under	under	ADP
taxlaw-6840	850	4	$	$	SYM
taxlaw-6840	850	5	10	10	NUM
taxlaw-6840	850	6	million	million	NUM
taxlaw-6840	850	7	,	,	PUNCT
taxlaw-6840	850	8	deferral	deferral	NOUN
taxlaw-6840	850	9	of	of	ADP
taxlaw-6840	850	10	tax	tax	NOUN
taxlaw-6840	850	11	liability	liability	NOUN
taxlaw-6840	850	12	on	on	ADP
taxlaw-6840	850	13	illiquid	illiquid	ADJ
taxlaw-6840	850	14	assets	asset	NOUN
taxlaw-6840	850	15	would	would	AUX
taxlaw-6840	850	16	be	be	AUX
taxlaw-6840	850	17	allowed	allow	VERB
taxlaw-6840	850	18	with	with	ADP
taxlaw-6840	850	19	an	an	DET
taxlaw-6840	850	20	interest	interest	NOUN
taxlaw-6840	850	21	charge	charge	NOUN
taxlaw-6840	850	22	.	.	PUNCT
taxlaw-6840	851	1	inheritance	inheritance	NOUN
taxlaw-6840	851	2	income	income	NOUN
taxlaw-6840	851	3	could	could	AUX
taxlaw-6840	851	4	be	be	AUX
taxlaw-6840	851	5	spread	spread	VERB
taxlaw-6840	851	6	over	over	ADP
taxlaw-6840	851	7	five	five	NUM
taxlaw-6840	851	8	-	-	PUNCT
taxlaw-6840	851	9	years	year	NOUN
taxlaw-6840	851	10	to	to	PART
taxlaw-6840	851	11	minimize	minimize	VERB
taxlaw-6840	851	12	work	work	NOUN
taxlaw-6840	851	13	disincentives	disincentive	NOUN
taxlaw-6840	851	14	from	from	ADP
taxlaw-6840	851	15	spiking	spike	VERB
taxlaw-6840	851	16	tax	tax	NOUN
taxlaw-6840	851	17	rates	rate	NOUN
taxlaw-6840	851	18	.	.	PUNCT
taxlaw-6840	852	1	capital	capital	NOUN
taxlaw-6840	852	2	taxation	taxation	NOUN
taxlaw-6840	852	3	is	be	AUX
taxlaw-6840	852	4	further	far	ADV
taxlaw-6840	852	5	strengthened	strengthen	VERB
taxlaw-6840	852	6	as	as	ADV
taxlaw-6840	852	7	well	well	ADV
taxlaw-6840	852	8	,	,	PUNCT
taxlaw-6840	852	9	with	with	ADP
taxlaw-6840	852	10	an	an	DET
taxlaw-6840	852	11	additional	additional	ADJ
taxlaw-6840	852	12	revenue	revenue	NOUN
taxlaw-6840	852	13	gain	gain	NOUN
taxlaw-6840	852	14	of	of	ADP
taxlaw-6840	852	15	$	$	SYM
taxlaw-6840	852	16	400	400	NUM
taxlaw-6840	852	17	billion	billion	NUM
taxlaw-6840	852	18	.	.	PUNCT
taxlaw-6840	853	1	in	in	ADP
taxlaw-6840	853	2	addition	addition	NOUN
taxlaw-6840	853	3	to	to	ADP
taxlaw-6840	853	4	the	the	DET
taxlaw-6840	853	5	reforms	reform	NOUN
taxlaw-6840	853	6	of	of	ADP
taxlaw-6840	853	7	section	section	NOUN
taxlaw-6840	853	8	viii	viii	PROPN
taxlaw-6840	853	9	,	,	PUNCT
taxlaw-6840	853	10	capital	capital	NOUN
taxlaw-6840	853	11	gains	gain	NOUN
taxlaw-6840	853	12	rates	rate	NOUN
taxlaw-6840	853	13	are	be	AUX
taxlaw-6840	853	14	increased	increase	VERB
taxlaw-6840	853	15	to	to	ADP
taxlaw-6840	853	16	ordinary	ordinary	ADJ
taxlaw-6840	853	17	top	top	ADJ
taxlaw-6840	853	18	income	income	NOUN
taxlaw-6840	853	19	tax	tax	NOUN
taxlaw-6840	853	20	rates	rate	NOUN
taxlaw-6840	853	21	,	,	PUNCT
taxlaw-6840	853	22	again	again	ADV
taxlaw-6840	853	23	coupled	couple	VERB
taxlaw-6840	853	24	with	with	ADP
taxlaw-6840	853	25	eliminating	eliminate	VERB
taxlaw-6840	853	26	step	step	NOUN
taxlaw-6840	853	27	-	-	PUNCT
taxlaw-6840	853	28	up	up	NOUN
taxlaw-6840	853	29	in	in	ADP
taxlaw-6840	853	30	basis	basis	NOUN
taxlaw-6840	853	31	.	.	PUNCT
taxlaw-6840	854	1	this	this	DET
taxlaw-6840	854	2	reform	reform	NOUN
taxlaw-6840	854	3	also	also	ADV
taxlaw-6840	854	4	ends	end	VERB
taxlaw-6840	854	5	tax	tax	NOUN
taxlaw-6840	854	6	preferences	preference	NOUN
taxlaw-6840	854	7	for	for	ADP
taxlaw-6840	854	8	charitable	charitable	ADJ
taxlaw-6840	854	9	giving	giving	NOUN
taxlaw-6840	854	10	for	for	ADP
taxlaw-6840	854	11	long	long	ADJ
taxlaw-6840	854	12	-	-	PUNCT
taxlaw-6840	854	13	term	term	NOUN
taxlaw-6840	854	14	appreciated	appreciated	ADJ
taxlaw-6840	854	15	assets	asset	NOUN
taxlaw-6840	854	16	.	.	PUNCT
taxlaw-6840	855	1	see	see	VERB
taxlaw-6840	855	2	sarin	sarin	NOUN
taxlaw-6840	855	3	,	,	PUNCT
taxlaw-6840	855	4	summers	summer	NOUN
taxlaw-6840	855	5	,	,	PUNCT
taxlaw-6840	855	6	and	and	CCONJ
taxlaw-6840	855	7	kupferberg121	kupferberg121	PROPN
taxlaw-6840	855	8	for	for	ADP
taxlaw-6840	855	9	an	an	DET
taxlaw-6840	855	10	estimate	estimate	NOUN
taxlaw-6840	855	11	;	;	PUNCT
taxlaw-6840	855	12	my	my	PRON
taxlaw-6840	855	13	estimate	estimate	NOUN
taxlaw-6840	855	14	is	be	AUX
taxlaw-6840	855	15	somewhat	somewhat	ADV
taxlaw-6840	855	16	lower	low	ADJ
taxlaw-6840	855	17	to	to	PART
taxlaw-6840	855	18	account	account	VERB
taxlaw-6840	855	19	for	for	ADP
taxlaw-6840	855	20	interactions	interaction	NOUN
taxlaw-6840	855	21	with	with	ADP
taxlaw-6840	855	22	the	the	DET
taxlaw-6840	855	23	inheritance	inheritance	NOUN
taxlaw-6840	855	24	tax	tax	NOUN
taxlaw-6840	855	25	proposal	proposal	NOUN
taxlaw-6840	855	26	.	.	PUNCT
taxlaw-6840	856	1	119	119	NUM
taxlaw-6840	856	2	sarin	sarin	NOUN
taxlaw-6840	856	3	&	&	CCONJ
taxlaw-6840	856	4	summers	summer	NOUN
taxlaw-6840	856	5	,	,	PUNCT
taxlaw-6840	856	6	supra	supra	PROPN
taxlaw-6840	856	7	note	note	NOUN
taxlaw-6840	856	8	109	109	NUM
taxlaw-6840	856	9	.	.	PUNCT
taxlaw-6840	856	10	120	120	NUM
taxlaw-6840	856	11	batchelder	batchelder	NOUN
taxlaw-6840	856	12	,	,	PUNCT
taxlaw-6840	856	13	supra	supra	PROPN
taxlaw-6840	856	14	note	note	NOUN
taxlaw-6840	856	15	112	112	NUM
taxlaw-6840	856	16	.	.	NOUN
taxlaw-6840	856	17	121	121	NUM
taxlaw-6840	856	18	sarin	sarin	NOUN
taxlaw-6840	856	19	et	et	PROPN
taxlaw-6840	856	20	al	al	PROPN
taxlaw-6840	856	21	.	.	PROPN
taxlaw-6840	856	22	,	,	PUNCT
taxlaw-6840	856	23	supra	supra	PROPN
taxlaw-6840	856	24	note	note	NOUN
taxlaw-6840	856	25	112	112	NUM
taxlaw-6840	856	26	.	.	PUNCT