id	sid	tid	token	lemma	pos
taxlaw-7405	1	1	microsoft	microsoft	PROPN
taxlaw-7405	1	2	word	word	PROPN
taxlaw-7405	1	3	sheffrin12	sheffrin12	PROPN
taxlaw-7405	1	4	-	-	PUNCT
taxlaw-7405	1	5	1	1	NUM
taxlaw-7405	1	6	final	final	ADJ
taxlaw-7405	1	7	formatted.docx	formatted.docx	NUM
taxlaw-7405	1	8	articles	article	NOUN
taxlaw-7405	1	9	a	a	DET
taxlaw-7405	1	10	minimal	minimal	ADJ
taxlaw-7405	1	11	role	role	NOUN
taxlaw-7405	1	12	for	for	ADP
taxlaw-7405	1	13	minimum	minimum	ADJ
taxlaw-7405	1	14	taxes	taxis	NOUN
taxlaw-7405	1	15	steven	steven	PROPN
taxlaw-7405	1	16	m.	m.	PROPN
taxlaw-7405	1	17	sheffrin	sheffrin	PROPN
taxlaw-7405	1	18	*	*	PROPN
taxlaw-7405	1	19	abstract	abstract	ADJ
taxlaw-7405	1	20	the	the	DET
taxlaw-7405	1	21	2017	2017	NUM
taxlaw-7405	1	22	tax	tax	NOUN
taxlaw-7405	1	23	cuts	cut	NOUN
taxlaw-7405	1	24	and	and	CCONJ
taxlaw-7405	1	25	jobs	job	NOUN
taxlaw-7405	1	26	act	act	NOUN
taxlaw-7405	1	27	eliminated	eliminate	VERB
taxlaw-7405	1	28	the	the	DET
taxlaw-7405	1	29	alternative	alternative	ADJ
taxlaw-7405	1	30	minimum	minimum	ADJ
taxlaw-7405	1	31	tax	tax	NOUN
taxlaw-7405	1	32	for	for	ADP
taxlaw-7405	1	33	corporations	corporation	NOUN
taxlaw-7405	1	34	and	and	CCONJ
taxlaw-7405	1	35	sharply	sharply	ADV
taxlaw-7405	1	36	eviscerated	eviscerate	VERB
taxlaw-7405	1	37	the	the	DET
taxlaw-7405	1	38	alternative	alternative	ADJ
taxlaw-7405	1	39	minimum	minimum	ADJ
taxlaw-7405	1	40	tax	tax	NOUN
taxlaw-7405	1	41	for	for	ADP
taxlaw-7405	1	42	individuals	individual	NOUN
taxlaw-7405	1	43	.	.	PUNCT
taxlaw-7405	2	1	yet	yet	ADV
taxlaw-7405	2	2	recently	recently	ADV
taxlaw-7405	2	3	there	there	PRON
taxlaw-7405	2	4	has	have	AUX
taxlaw-7405	2	5	been	be	AUX
taxlaw-7405	2	6	a	a	DET
taxlaw-7405	2	7	resurgence	resurgence	NOUN
taxlaw-7405	2	8	of	of	ADP
taxlaw-7405	2	9	interest	interest	NOUN
taxlaw-7405	2	10	in	in	ADP
taxlaw-7405	2	11	minimum	minimum	ADJ
taxlaw-7405	2	12	taxes	taxis	NOUN
taxlaw-7405	2	13	both	both	PRON
taxlaw-7405	2	14	for	for	ADP
taxlaw-7405	2	15	the	the	DET
taxlaw-7405	2	16	international	international	ADJ
taxlaw-7405	2	17	tax	tax	NOUN
taxlaw-7405	2	18	systems	system	NOUN
taxlaw-7405	2	19	and	and	CCONJ
taxlaw-7405	2	20	in	in	ADP
taxlaw-7405	2	21	certain	certain	ADJ
taxlaw-7405	2	22	domestic	domestic	ADJ
taxlaw-7405	2	23	contexts	contexts	NOUN
taxlaw-7405	2	24	.	.	PUNCT
taxlaw-7405	3	1	this	this	DET
taxlaw-7405	3	2	article	article	NOUN
taxlaw-7405	3	3	argues	argue	VERB
taxlaw-7405	3	4	that	that	SCONJ
taxlaw-7405	3	5	there	there	PRON
taxlaw-7405	3	6	should	should	AUX
taxlaw-7405	3	7	be	be	AUX
taxlaw-7405	3	8	a	a	DET
taxlaw-7405	3	9	role	role	NOUN
taxlaw-7405	3	10	,	,	PUNCT
taxlaw-7405	3	11	but	but	CCONJ
taxlaw-7405	3	12	a	a	DET
taxlaw-7405	3	13	very	very	ADV
taxlaw-7405	3	14	minimal	minimal	ADJ
taxlaw-7405	3	15	one	one	NUM
taxlaw-7405	3	16	,	,	PUNCT
taxlaw-7405	3	17	for	for	ADP
taxlaw-7405	3	18	minimum	minimum	ADJ
taxlaw-7405	3	19	taxes	taxis	NOUN
taxlaw-7405	3	20	in	in	ADP
taxlaw-7405	3	21	our	our	PRON
taxlaw-7405	3	22	tax	tax	NOUN
taxlaw-7405	3	23	system	system	NOUN
taxlaw-7405	3	24	.	.	PUNCT
taxlaw-7405	4	1	while	while	SCONJ
taxlaw-7405	4	2	reasonable	reasonable	ADJ
taxlaw-7405	4	3	arguments	argument	NOUN
taxlaw-7405	4	4	have	have	AUX
taxlaw-7405	4	5	been	be	AUX
taxlaw-7405	4	6	put	put	VERB
taxlaw-7405	4	7	forward	forward	ADV
taxlaw-7405	4	8	for	for	ADP
taxlaw-7405	4	9	minimum	minimum	ADJ
taxlaw-7405	4	10	taxes	taxis	NOUN
taxlaw-7405	4	11	,	,	PUNCT
taxlaw-7405	4	12	on	on	ADP
taxlaw-7405	4	13	closer	close	ADJ
taxlaw-7405	4	14	examination	examination	NOUN
taxlaw-7405	4	15	,	,	PUNCT
taxlaw-7405	4	16	many	many	ADJ
taxlaw-7405	4	17	of	of	ADP
taxlaw-7405	4	18	these	these	DET
taxlaw-7405	4	19	arguments	argument	NOUN
taxlaw-7405	4	20	are	be	AUX
taxlaw-7405	4	21	found	find	VERB
taxlaw-7405	4	22	wanting	want	VERB
taxlaw-7405	4	23	.	.	PUNCT
taxlaw-7405	5	1	this	this	DET
taxlaw-7405	5	2	article	article	NOUN
taxlaw-7405	5	3	,	,	PUNCT
taxlaw-7405	5	4	however	however	ADV
taxlaw-7405	5	5	,	,	PUNCT
taxlaw-7405	5	6	does	do	AUX
taxlaw-7405	5	7	make	make	VERB
taxlaw-7405	5	8	a	a	DET
taxlaw-7405	5	9	second	second	ADV
taxlaw-7405	5	10	-	-	PUNCT
taxlaw-7405	5	11	best	good	ADJ
taxlaw-7405	5	12	case	case	NOUN
taxlaw-7405	5	13	for	for	ADP
taxlaw-7405	5	14	one	one	NUM
taxlaw-7405	5	15	type	type	NOUN
taxlaw-7405	5	16	of	of	ADP
taxlaw-7405	5	17	minimum	minimum	ADJ
taxlaw-7405	5	18	tax	tax	NOUN
taxlaw-7405	5	19	,	,	PUNCT
taxlaw-7405	5	20	namely	namely	ADV
taxlaw-7405	5	21	as	as	ADP
taxlaw-7405	5	22	a	a	DET
taxlaw-7405	5	23	backstop	backstop	NOUN
taxlaw-7405	5	24	for	for	ADP
taxlaw-7405	5	25	a	a	DET
taxlaw-7405	5	26	potentially	potentially	ADV
taxlaw-7405	5	27	flawed	flawed	ADJ
taxlaw-7405	5	28	or	or	CCONJ
taxlaw-7405	5	29	deficient	deficient	ADJ
taxlaw-7405	5	30	tax	tax	NOUN
taxlaw-7405	5	31	.	.	PUNCT
taxlaw-7405	6	1	that	that	PRON
taxlaw-7405	6	2	is	be	AUX
taxlaw-7405	6	3	the	the	DET
taxlaw-7405	6	4	“	"	PUNCT
taxlaw-7405	6	5	minimal	minimal	ADJ
taxlaw-7405	6	6	role	role	NOUN
taxlaw-7405	6	7	for	for	ADP
taxlaw-7405	6	8	a	a	DET
taxlaw-7405	6	9	minimum	minimum	ADJ
taxlaw-7405	6	10	tax	tax	NOUN
taxlaw-7405	6	11	.	.	PUNCT
taxlaw-7405	6	12	”	"	PUNCT
taxlaw-7405	7	1	to	to	PART
taxlaw-7405	7	2	develop	develop	VERB
taxlaw-7405	7	3	this	this	DET
taxlaw-7405	7	4	argument	argument	NOUN
taxlaw-7405	7	5	,	,	PUNCT
taxlaw-7405	7	6	i	i	PRON
taxlaw-7405	7	7	explore	explore	VERB
taxlaw-7405	7	8	three	three	NUM
taxlaw-7405	7	9	distinct	distinct	ADJ
taxlaw-7405	7	10	theoretical	theoretical	ADJ
taxlaw-7405	7	11	rationales	rationale	NOUN
taxlaw-7405	7	12	for	for	ADP
taxlaw-7405	7	13	minimum	minimum	ADJ
taxlaw-7405	7	14	taxes	taxis	NOUN
taxlaw-7405	7	15	that	that	PRON
taxlaw-7405	7	16	have	have	AUX
taxlaw-7405	7	17	been	be	AUX
taxlaw-7405	7	18	put	put	VERB
taxlaw-7405	7	19	forward	forward	ADV
taxlaw-7405	7	20	.	.	PUNCT
taxlaw-7405	8	1	first	first	ADV
taxlaw-7405	8	2	,	,	PUNCT
taxlaw-7405	8	3	i	i	PRON
taxlaw-7405	8	4	discuss	discuss	VERB
taxlaw-7405	8	5	the	the	DET
taxlaw-7405	8	6	distinction	distinction	NOUN
taxlaw-7405	8	7	between	between	ADP
taxlaw-7405	8	8	unilateral	unilateral	ADJ
taxlaw-7405	8	9	and	and	CCONJ
taxlaw-7405	8	10	multilateral	multilateral	ADJ
taxlaw-7405	8	11	minimum	minimum	ADJ
taxlaw-7405	8	12	taxes	taxis	NOUN
taxlaw-7405	8	13	and	and	CCONJ
taxlaw-7405	8	14	the	the	DET
taxlaw-7405	8	15	potential	potential	ADJ
taxlaw-7405	8	16	role	role	NOUN
taxlaw-7405	8	17	that	that	PRON
taxlaw-7405	8	18	multilateral	multilateral	ADJ
taxlaw-7405	8	19	minimum	minimum	ADJ
taxlaw-7405	8	20	taxes	taxis	NOUN
taxlaw-7405	8	21	can	can	AUX
taxlaw-7405	8	22	play	play	VERB
taxlaw-7405	8	23	in	in	ADP
taxlaw-7405	8	24	alleviating	alleviate	VERB
taxlaw-7405	8	25	concerns	concern	NOUN
taxlaw-7405	8	26	that	that	PRON
taxlaw-7405	8	27	arise	arise	VERB
taxlaw-7405	8	28	from	from	ADP
taxlaw-7405	8	29	tax	tax	NOUN
taxlaw-7405	8	30	competition	competition	NOUN
taxlaw-7405	8	31	and	and	CCONJ
taxlaw-7405	8	32	the	the	DET
taxlaw-7405	8	33	presence	presence	NOUN
taxlaw-7405	8	34	of	of	ADP
taxlaw-7405	8	35	tax	tax	NOUN
taxlaw-7405	8	36	havens	haven	NOUN
taxlaw-7405	8	37	.	.	PUNCT
taxlaw-7405	9	1	while	while	SCONJ
taxlaw-7405	9	2	unilateral	unilateral	ADJ
taxlaw-7405	9	3	minimum	minimum	ADJ
taxlaw-7405	9	4	taxes	taxis	NOUN
taxlaw-7405	9	5	may	may	AUX
taxlaw-7405	9	6	have	have	VERB
taxlaw-7405	9	7	a	a	DET
taxlaw-7405	9	8	strong	strong	ADJ
taxlaw-7405	9	9	rationale	rationale	NOUN
taxlaw-7405	9	10	,	,	PUNCT
taxlaw-7405	9	11	the	the	DET
taxlaw-7405	9	12	rationale	rationale	NOUN
taxlaw-7405	9	13	for	for	ADP
taxlaw-7405	9	14	multilateral	multilateral	ADJ
taxlaw-7405	9	15	minimum	minimum	ADJ
taxlaw-7405	9	16	taxes	taxis	NOUN
taxlaw-7405	9	17	is	be	AUX
taxlaw-7405	9	18	not	not	PART
taxlaw-7405	9	19	compelling	compelling	ADJ
taxlaw-7405	9	20	.	.	PUNCT
taxlaw-7405	10	1	second	second	ADV
taxlaw-7405	10	2	,	,	PUNCT
taxlaw-7405	10	3	i	i	PRON
taxlaw-7405	10	4	show	show	VERB
taxlaw-7405	10	5	how	how	SCONJ
taxlaw-7405	10	6	considerations	consideration	NOUN
taxlaw-7405	10	7	of	of	ADP
taxlaw-7405	10	8	fairness	fairness	NOUN
taxlaw-7405	10	9	,	,	PUNCT
taxlaw-7405	10	10	public	public	ADJ
taxlaw-7405	10	11	perception	perception	NOUN
taxlaw-7405	10	12	,	,	PUNCT
taxlaw-7405	10	13	and	and	CCONJ
taxlaw-7405	10	14	alternative	alternative	ADJ
taxlaw-7405	10	15	views	view	NOUN
taxlaw-7405	10	16	of	of	ADP
taxlaw-7405	10	17	the	the	DET
taxlaw-7405	10	18	corporation	corporation	NOUN
taxlaw-7405	10	19	create	create	VERB
taxlaw-7405	10	20	a	a	DET
taxlaw-7405	10	21	demand	demand	NOUN
taxlaw-7405	10	22	for	for	ADP
taxlaw-7405	10	23	minimum	minimum	ADJ
taxlaw-7405	10	24	taxes	taxis	NOUN
taxlaw-7405	10	25	.	.	PUNCT
taxlaw-7405	11	1	this	this	DET
taxlaw-7405	11	2	demand	demand	NOUN
taxlaw-7405	11	3	,	,	PUNCT
taxlaw-7405	11	4	however	however	ADV
taxlaw-7405	11	5	,	,	PUNCT
taxlaw-7405	11	6	can	can	AUX
taxlaw-7405	11	7	be	be	AUX
taxlaw-7405	11	8	satisfied	satisfied	ADJ
taxlaw-7405	11	9	in	in	ADP
taxlaw-7405	11	10	other	other	ADJ
taxlaw-7405	11	11	ways	way	NOUN
taxlaw-7405	11	12	.	.	PUNCT
taxlaw-7405	12	1	finally	finally	ADV
taxlaw-7405	12	2	,	,	PUNCT
taxlaw-7405	12	3	i	i	PRON
taxlaw-7405	12	4	discuss	discuss	VERB
taxlaw-7405	12	5	how	how	SCONJ
taxlaw-7405	12	6	the	the	DET
taxlaw-7405	12	7	imperfect	imperfect	ADJ
taxlaw-7405	12	8	targeting	targeting	NOUN
taxlaw-7405	12	9	of	of	ADP
taxlaw-7405	12	10	tax	tax	NOUN
taxlaw-7405	12	11	preferences	preference	NOUN
taxlaw-7405	12	12	and	and	CCONJ
taxlaw-7405	12	13	practical	practical	ADJ
taxlaw-7405	12	14	limitations	limitation	NOUN
taxlaw-7405	12	15	in	in	ADP
taxlaw-7405	12	16	the	the	DET
taxlaw-7405	12	17	design	design	NOUN
taxlaw-7405	12	18	and	and	CCONJ
taxlaw-7405	12	19	effectiveness	effectiveness	NOUN
taxlaw-7405	12	20	of	of	ADP
taxlaw-7405	12	21	the	the	DET
taxlaw-7405	12	22	most	most	ADV
taxlaw-7405	12	23	common	common	ADJ
taxlaw-7405	12	24	taxes	taxis	NOUN
taxlaw-7405	12	25	can	can	AUX
taxlaw-7405	12	26	provide	provide	VERB
taxlaw-7405	12	27	a	a	DET
taxlaw-7405	12	28	potential	potential	NOUN
taxlaw-7405	12	29	,	,	PUNCT
taxlaw-7405	12	30	but	but	CCONJ
taxlaw-7405	12	31	limited	limited	ADJ
taxlaw-7405	12	32	,	,	PUNCT
taxlaw-7405	12	33	efficiency	efficiency	NOUN
taxlaw-7405	12	34	rationale	rationale	NOUN
taxlaw-7405	12	35	for	for	ADP
taxlaw-7405	12	36	the	the	DET
taxlaw-7405	12	37	use	use	NOUN
taxlaw-7405	12	38	of	of	ADP
taxlaw-7405	12	39	minimum	minimum	ADJ
taxlaw-7405	12	40	taxes	taxis	NOUN
taxlaw-7405	12	41	.	.	PUNCT
taxlaw-7405	13	1	i	i	PRON
taxlaw-7405	13	2	lastly	lastly	ADV
taxlaw-7405	13	3	provide	provide	VERB
taxlaw-7405	13	4	an	an	DET
taxlaw-7405	13	5	example	example	NOUN
taxlaw-7405	13	6	of	of	ADP
taxlaw-7405	13	7	the	the	DET
taxlaw-7405	13	8	use	use	NOUN
taxlaw-7405	13	9	of	of	ADP
taxlaw-7405	13	10	minimum	minimum	ADJ
taxlaw-7405	13	11	taxes	taxis	NOUN
taxlaw-7405	13	12	for	for	ADP
taxlaw-7405	13	13	reforming	reform	VERB
taxlaw-7405	13	14	state	state	NOUN
taxlaw-7405	13	15	corporate	corporate	ADJ
taxlaw-7405	13	16	taxation	taxation	NOUN
taxlaw-7405	13	17	.	.	PUNCT
taxlaw-7405	14	1	i.	i.	PROPN
taxlaw-7405	14	2	introduction	introduction	NOUN
taxlaw-7405	14	3	........................................................................................................	........................................................................................................	PROPN
taxlaw-7405	14	4	2	2	NUM
taxlaw-7405	14	5	ii	ii	NOUN
taxlaw-7405	14	6	.	.	PUNCT
taxlaw-7405	15	1	three	three	NUM
taxlaw-7405	15	2	rationales	rationale	NOUN
taxlaw-7405	15	3	for	for	ADP
taxlaw-7405	15	4	minimum	minimum	ADJ
taxlaw-7405	15	5	taxes	taxis	NOUN
taxlaw-7405	15	6	....................................................	....................................................	PUNCT
taxlaw-7405	15	7	4	4	NUM
taxlaw-7405	15	8	a.	a.	NOUN
taxlaw-7405	15	9	multilateral	multilateral	ADJ
taxlaw-7405	15	10	minimum	minimum	ADJ
taxlaw-7405	15	11	taxes	taxis	NOUN
taxlaw-7405	15	12	.................................................................................	.................................................................................	PUNCT
taxlaw-7405	15	13	4	4	NUM
taxlaw-7405	15	14	b.	b.	NOUN
taxlaw-7405	15	15	the	the	DET
taxlaw-7405	15	16	problem	problem	NOUN
taxlaw-7405	15	17	of	of	ADP
taxlaw-7405	15	18	zero	zero	NUM
taxlaw-7405	15	19	tax	tax	NOUN
taxlaw-7405	15	20	payments	payment	NOUN
taxlaw-7405	15	21	....................................................................	....................................................................	PUNCT
taxlaw-7405	15	22	10	10	NUM
taxlaw-7405	15	23	c.	c.	NOUN
taxlaw-7405	15	24	efficiency	efficiency	NOUN
taxlaw-7405	15	25	arguments	argument	NOUN
taxlaw-7405	15	26	for	for	ADP
taxlaw-7405	15	27	minimum	minimum	ADJ
taxlaw-7405	15	28	taxes	taxis	NOUN
taxlaw-7405	15	29	.........................................................	.........................................................	PUNCT
taxlaw-7405	15	30	14	14	NUM
taxlaw-7405	15	31	iii	iii	NOUN
taxlaw-7405	15	32	.	.	PUNCT
taxlaw-7405	15	33	tax	tax	NOUN
taxlaw-7405	15	34	design	design	NOUN
taxlaw-7405	15	35	issues	issue	NOUN
taxlaw-7405	15	36	..............................................................................................	..............................................................................................	PUNCT
taxlaw-7405	15	37	17	17	NUM
taxlaw-7405	15	38	*	*	PUNCT
taxlaw-7405	15	39	professor	professor	NOUN
taxlaw-7405	15	40	of	of	ADP
taxlaw-7405	15	41	economics	economic	NOUN
taxlaw-7405	15	42	and	and	CCONJ
taxlaw-7405	15	43	affiliated	affiliate	VERB
taxlaw-7405	15	44	professor	professor	NOUN
taxlaw-7405	15	45	of	of	ADP
taxlaw-7405	15	46	law	law	NOUN
taxlaw-7405	15	47	,	,	PUNCT
taxlaw-7405	15	48	tulane	tulane	NOUN
taxlaw-7405	15	49	university	university	NOUN
taxlaw-7405	15	50	.	.	PUNCT
taxlaw-7405	16	1	i	i	PRON
taxlaw-7405	16	2	would	would	AUX
taxlaw-7405	16	3	like	like	VERB
taxlaw-7405	16	4	to	to	PART
taxlaw-7405	16	5	thank	thank	VERB
taxlaw-7405	16	6	mary	mary	PROPN
taxlaw-7405	16	7	penn	penn	PROPN
taxlaw-7405	16	8	and	and	CCONJ
taxlaw-7405	16	9	spencer	spencer	PROPN
taxlaw-7405	16	10	landry	landry	PROPN
taxlaw-7405	16	11	for	for	ADP
taxlaw-7405	16	12	research	research	NOUN
taxlaw-7405	16	13	assistance	assistance	NOUN
taxlaw-7405	16	14	on	on	ADP
taxlaw-7405	16	15	this	this	DET
taxlaw-7405	16	16	project	project	NOUN
taxlaw-7405	16	17	.	.	PUNCT
taxlaw-7405	17	1	daniel	daniel	PROPN
taxlaw-7405	17	2	groft	groft	PROPN
taxlaw-7405	17	3	,	,	PUNCT
taxlaw-7405	17	4	formerly	formerly	ADV
taxlaw-7405	17	5	of	of	ADP
taxlaw-7405	17	6	the	the	DET
taxlaw-7405	17	7	louisiana	louisiana	PROPN
taxlaw-7405	17	8	department	department	PROPN
taxlaw-7405	17	9	of	of	ADP
taxlaw-7405	17	10	revenue	revenue	NOUN
taxlaw-7405	17	11	,	,	PUNCT
taxlaw-7405	17	12	kindly	kindly	ADV
taxlaw-7405	17	13	provided	provide	VERB
taxlaw-7405	17	14	data	datum	NOUN
taxlaw-7405	17	15	for	for	ADP
taxlaw-7405	17	16	this	this	DET
taxlaw-7405	17	17	article	article	NOUN
taxlaw-7405	17	18	.	.	PUNCT
taxlaw-7405	18	1	janet	janet	PROPN
taxlaw-7405	18	2	schwartz	schwartz	PROPN
taxlaw-7405	18	3	,	,	PUNCT
taxlaw-7405	18	4	michele	michele	PROPN
taxlaw-7405	18	5	hanlon	hanlon	PROPN
taxlaw-7405	18	6	,	,	PUNCT
taxlaw-7405	18	7	and	and	CCONJ
taxlaw-7405	18	8	drew	draw	VERB
taxlaw-7405	18	9	lyon	lyon	PROPN
taxlaw-7405	18	10	all	all	PRON
taxlaw-7405	18	11	pointed	point	VERB
taxlaw-7405	18	12	me	i	PRON
taxlaw-7405	18	13	to	to	ADP
taxlaw-7405	18	14	interesting	interesting	ADJ
taxlaw-7405	18	15	research	research	NOUN
taxlaw-7405	18	16	on	on	ADP
taxlaw-7405	18	17	this	this	DET
taxlaw-7405	18	18	topic	topic	NOUN
taxlaw-7405	18	19	.	.	PUNCT
taxlaw-7405	19	1	james	james	PROPN
taxlaw-7405	19	2	alm	alm	PROPN
taxlaw-7405	19	3	and	and	CCONJ
taxlaw-7405	19	4	katie	katie	PROPN
taxlaw-7405	19	5	weaver	weaver	PROPN
taxlaw-7405	19	6	provided	provide	VERB
taxlaw-7405	19	7	valuable	valuable	ADJ
taxlaw-7405	19	8	comments	comment	NOUN
taxlaw-7405	19	9	on	on	ADP
taxlaw-7405	19	10	earlier	early	ADJ
taxlaw-7405	19	11	drafts	draft	NOUN
taxlaw-7405	19	12	.	.	PUNCT
taxlaw-7405	20	1	2	2	NUM
taxlaw-7405	20	2	columbia	columbia	PROPN
taxlaw-7405	20	3	journal	journal	NOUN
taxlaw-7405	20	4	of	of	ADP
taxlaw-7405	20	5	tax	tax	NOUN
taxlaw-7405	20	6	law	law	NOUN
taxlaw-7405	20	7	[	[	X
taxlaw-7405	20	8	vol	vol	NOUN
taxlaw-7405	20	9	.	.	PUNCT
taxlaw-7405	21	1	12:1	12:1	NUM
taxlaw-7405	21	2	a.	a.	NOUN
taxlaw-7405	21	3	policy	policy	NOUN
taxlaw-7405	21	4	drift	drift	NOUN
taxlaw-7405	21	5	and	and	CCONJ
taxlaw-7405	21	6	the	the	DET
taxlaw-7405	21	7	individual	individual	ADJ
taxlaw-7405	21	8	and	and	CCONJ
taxlaw-7405	21	9	corporate	corporate	ADJ
taxlaw-7405	21	10	alternative	alternative	ADJ
taxlaw-7405	21	11	minimum	minimum	ADJ
taxlaw-7405	21	12	taxes	taxis	NOUN
taxlaw-7405	21	13	......	......	PUNCT
taxlaw-7405	21	14	17	17	NUM
taxlaw-7405	21	15	b.	b.	PROPN
taxlaw-7405	21	16	accounting	accounting	NOUN
taxlaw-7405	21	17	bases	basis	NOUN
taxlaw-7405	21	18	for	for	ADP
taxlaw-7405	21	19	alternative	alternative	ADJ
taxlaw-7405	21	20	taxes	taxis	NOUN
taxlaw-7405	21	21	.............................................................	.............................................................	PUNCT
taxlaw-7405	21	22	19	19	NUM
taxlaw-7405	21	23	iv	iv	NOUN
taxlaw-7405	21	24	.	.	PUNCT
taxlaw-7405	22	1	one	one	NUM
taxlaw-7405	22	2	example	example	NOUN
taxlaw-7405	22	3	of	of	ADP
taxlaw-7405	22	4	an	an	DET
taxlaw-7405	22	5	efficiency	efficiency	NOUN
taxlaw-7405	22	6	based	base	VERB
taxlaw-7405	22	7	amt	amt	PROPN
taxlaw-7405	22	8	...........................................	...........................................	PUNCT
taxlaw-7405	22	9	21	21	NUM
taxlaw-7405	22	10	v.	v.	ADP
taxlaw-7405	22	11	conclusion	conclusion	NOUN
taxlaw-7405	22	12	..........................................................................................................	..........................................................................................................	PUNCT
taxlaw-7405	22	13	25	25	NUM
taxlaw-7405	22	14	i.	i.	NOUN
taxlaw-7405	22	15	introduction	introduction	NOUN
taxlaw-7405	22	16	in	in	ADP
taxlaw-7405	22	17	1969	1969	NUM
taxlaw-7405	22	18	,	,	PUNCT
taxlaw-7405	22	19	in	in	ADP
taxlaw-7405	22	20	the	the	DET
taxlaw-7405	22	21	wake	wake	NOUN
taxlaw-7405	22	22	of	of	ADP
taxlaw-7405	22	23	publicity	publicity	NOUN
taxlaw-7405	22	24	about	about	ADP
taxlaw-7405	22	25	a	a	DET
taxlaw-7405	22	26	very	very	ADV
taxlaw-7405	22	27	small	small	ADJ
taxlaw-7405	22	28	number	number	NOUN
taxlaw-7405	22	29	of	of	ADP
taxlaw-7405	22	30	very	very	ADV
taxlaw-7405	22	31	high	high	ADJ
taxlaw-7405	22	32	-	-	PUNCT
taxlaw-7405	22	33	income	income	NOUN
taxlaw-7405	22	34	individuals	individual	NOUN
taxlaw-7405	22	35	not	not	PART
taxlaw-7405	22	36	paying	pay	VERB
taxlaw-7405	22	37	any	any	DET
taxlaw-7405	22	38	income	income	NOUN
taxlaw-7405	22	39	tax	tax	NOUN
taxlaw-7405	22	40	,	,	PUNCT
taxlaw-7405	22	41	congress	congress	PROPN
taxlaw-7405	22	42	created	create	VERB
taxlaw-7405	22	43	two	two	NUM
taxlaw-7405	22	44	new	new	ADJ
taxlaw-7405	22	45	minimum	minimum	ADJ
taxlaw-7405	22	46	taxes	taxis	NOUN
taxlaw-7405	22	47	—	—	PUNCT
taxlaw-7405	22	48	one	one	NUM
taxlaw-7405	22	49	for	for	ADP
taxlaw-7405	22	50	individuals	individual	NOUN
taxlaw-7405	22	51	and	and	CCONJ
taxlaw-7405	22	52	one	one	NUM
taxlaw-7405	22	53	for	for	ADP
taxlaw-7405	22	54	corporations	corporation	NOUN
taxlaw-7405	22	55	.	.	PUNCT
taxlaw-7405	23	1	these	these	DET
taxlaw-7405	23	2	taxes	taxis	NOUN
taxlaw-7405	23	3	were	be	AUX
taxlaw-7405	23	4	enacted	enact	VERB
taxlaw-7405	23	5	to	to	PART
taxlaw-7405	23	6	avoid	avoid	VERB
taxlaw-7405	23	7	having	have	VERB
taxlaw-7405	23	8	taxpayers	taxpayer	NOUN
taxlaw-7405	23	9	employ	employ	VERB
taxlaw-7405	23	10	a	a	DET
taxlaw-7405	23	11	variety	variety	NOUN
taxlaw-7405	23	12	of	of	ADP
taxlaw-7405	23	13	tax	tax	NOUN
taxlaw-7405	23	14	preferences	preference	NOUN
taxlaw-7405	23	15	,	,	PUNCT
taxlaw-7405	23	16	including	include	VERB
taxlaw-7405	23	17	deductions	deduction	NOUN
taxlaw-7405	23	18	and	and	CCONJ
taxlaw-7405	23	19	exclusions	exclusion	NOUN
taxlaw-7405	23	20	,	,	PUNCT
taxlaw-7405	23	21	to	to	PART
taxlaw-7405	23	22	pay	pay	VERB
taxlaw-7405	23	23	zero	zero	NUM
taxlaw-7405	23	24	or	or	CCONJ
taxlaw-7405	23	25	very	very	ADV
taxlaw-7405	23	26	limited	limited	ADJ
taxlaw-7405	23	27	amounts	amount	NOUN
taxlaw-7405	23	28	of	of	ADP
taxlaw-7405	23	29	tax	tax	NOUN
taxlaw-7405	23	30	.	.	PUNCT
taxlaw-7405	24	1	although	although	SCONJ
taxlaw-7405	24	2	such	such	ADJ
taxlaw-7405	24	3	methods	method	NOUN
taxlaw-7405	24	4	were	be	AUX
taxlaw-7405	24	5	legal	legal	ADJ
taxlaw-7405	24	6	,	,	PUNCT
taxlaw-7405	24	7	their	their	PRON
taxlaw-7405	24	8	outcomes	outcome	NOUN
taxlaw-7405	24	9	were	be	AUX
taxlaw-7405	24	10	perceived	perceive	VERB
taxlaw-7405	24	11	by	by	ADP
taxlaw-7405	24	12	the	the	DET
taxlaw-7405	24	13	general	general	ADJ
taxlaw-7405	24	14	public	public	NOUN
taxlaw-7405	24	15	as	as	ADP
taxlaw-7405	24	16	both	both	CCONJ
taxlaw-7405	24	17	unfair	unfair	ADJ
taxlaw-7405	24	18	and	and	CCONJ
taxlaw-7405	24	19	politically	politically	ADV
taxlaw-7405	24	20	unacceptable	unacceptable	ADJ
taxlaw-7405	24	21	.	.	PUNCT
taxlaw-7405	25	1	over	over	ADP
taxlaw-7405	25	2	time	time	NOUN
taxlaw-7405	25	3	,	,	PUNCT
taxlaw-7405	25	4	the	the	DET
taxlaw-7405	25	5	two	two	NUM
taxlaw-7405	25	6	minimum	minimum	ADJ
taxlaw-7405	25	7	taxes	taxis	NOUN
taxlaw-7405	25	8	evolved	evolve	VERB
taxlaw-7405	25	9	to	to	PART
taxlaw-7405	25	10	become	become	VERB
taxlaw-7405	25	11	the	the	DET
taxlaw-7405	25	12	alternative	alternative	ADJ
taxlaw-7405	25	13	minimum	minimum	ADJ
taxlaw-7405	25	14	tax	tax	NOUN
taxlaw-7405	25	15	(	(	PUNCT
taxlaw-7405	25	16	amt	amt	PROPN
taxlaw-7405	25	17	)	)	PUNCT
taxlaw-7405	25	18	for	for	ADP
taxlaw-7405	25	19	individuals	individual	NOUN
taxlaw-7405	25	20	and	and	CCONJ
taxlaw-7405	25	21	the	the	DET
taxlaw-7405	25	22	corporate	corporate	ADJ
taxlaw-7405	25	23	amt	amt	PROPN
taxlaw-7405	25	24	.	.	PUNCT
taxlaw-7405	26	1	nearly	nearly	ADV
taxlaw-7405	26	2	fifty	fifty	NUM
taxlaw-7405	26	3	years	year	NOUN
taxlaw-7405	26	4	later	later	ADV
taxlaw-7405	26	5	,	,	PUNCT
taxlaw-7405	26	6	the	the	DET
taxlaw-7405	26	7	tax	tax	NOUN
taxlaw-7405	26	8	cuts	cut	NOUN
taxlaw-7405	26	9	and	and	CCONJ
taxlaw-7405	26	10	jobs	job	NOUN
taxlaw-7405	26	11	act	act	NOUN
taxlaw-7405	26	12	of	of	ADP
taxlaw-7405	26	13	2017	2017	NUM
taxlaw-7405	26	14	(	(	PUNCT
taxlaw-7405	26	15	tcja	tcja	NOUN
taxlaw-7405	26	16	)	)	PUNCT
taxlaw-7405	26	17	eliminated	eliminate	VERB
taxlaw-7405	26	18	the	the	DET
taxlaw-7405	26	19	corporate	corporate	ADJ
taxlaw-7405	26	20	amt	amt	NOUN
taxlaw-7405	26	21	and	and	CCONJ
taxlaw-7405	26	22	sharply	sharply	ADV
taxlaw-7405	26	23	decreased	decrease	VERB
taxlaw-7405	26	24	the	the	DET
taxlaw-7405	26	25	amt	amt	PROPN
taxlaw-7405	26	26	that	that	PRON
taxlaw-7405	26	27	applied	apply	VERB
taxlaw-7405	26	28	to	to	ADP
taxlaw-7405	26	29	individuals	individual	NOUN
taxlaw-7405	26	30	,	,	PUNCT
taxlaw-7405	26	31	trusts	trust	NOUN
taxlaw-7405	26	32	,	,	PUNCT
taxlaw-7405	26	33	and	and	CCONJ
taxlaw-7405	26	34	estates	estate	NOUN
taxlaw-7405	26	35	.	.	PUNCT
taxlaw-7405	27	1	for	for	ADP
taxlaw-7405	27	2	2018	2018	NUM
taxlaw-7405	27	3	,	,	PUNCT
taxlaw-7405	27	4	the	the	DET
taxlaw-7405	27	5	tax	tax	NOUN
taxlaw-7405	27	6	policy	policy	NOUN
taxlaw-7405	27	7	center	center	NOUN
taxlaw-7405	27	8	estimated	estimate	VERB
taxlaw-7405	27	9	that	that	SCONJ
taxlaw-7405	27	10	only	only	ADV
taxlaw-7405	27	11	200,000	200,000	NUM
taxlaw-7405	27	12	taxpayers	taxpayer	NOUN
taxlaw-7405	27	13	would	would	AUX
taxlaw-7405	27	14	be	be	AUX
taxlaw-7405	27	15	subject	subject	ADJ
taxlaw-7405	27	16	to	to	ADP
taxlaw-7405	27	17	the	the	DET
taxlaw-7405	27	18	amt	amt	PROPN
taxlaw-7405	27	19	compared	compare	VERB
taxlaw-7405	27	20	to	to	ADP
taxlaw-7405	27	21	approximately	approximately	ADV
taxlaw-7405	27	22	5	5	NUM
taxlaw-7405	27	23	million	million	NUM
taxlaw-7405	27	24	before	before	SCONJ
taxlaw-7405	27	25	the	the	DET
taxlaw-7405	27	26	tcja	tcja	NOUN
taxlaw-7405	27	27	was	be	AUX
taxlaw-7405	27	28	enacted.1	enacted.1	NOUN
taxlaw-7405	27	29	what	what	PRON
taxlaw-7405	27	30	happened	happen	VERB
taxlaw-7405	27	31	over	over	ADP
taxlaw-7405	27	32	those	those	DET
taxlaw-7405	27	33	fifty	fifty	NUM
taxlaw-7405	27	34	years	year	NOUN
taxlaw-7405	27	35	to	to	PART
taxlaw-7405	27	36	cause	cause	VERB
taxlaw-7405	27	37	this	this	DET
taxlaw-7405	27	38	change	change	NOUN
taxlaw-7405	27	39	?	?	PUNCT
taxlaw-7405	28	1	do	do	AUX
taxlaw-7405	28	2	the	the	DET
taxlaw-7405	28	3	changes	change	NOUN
taxlaw-7405	28	4	in	in	ADP
taxlaw-7405	28	5	the	the	DET
taxlaw-7405	28	6	tcja	tcja	NOUN
taxlaw-7405	28	7	mean	mean	VERB
taxlaw-7405	28	8	that	that	SCONJ
taxlaw-7405	28	9	the	the	DET
taxlaw-7405	28	10	concerns	concern	NOUN
taxlaw-7405	28	11	that	that	PRON
taxlaw-7405	28	12	prompted	prompt	VERB
taxlaw-7405	28	13	the	the	DET
taxlaw-7405	28	14	creation	creation	NOUN
taxlaw-7405	28	15	of	of	ADP
taxlaw-7405	28	16	the	the	DET
taxlaw-7405	28	17	alternative	alternative	ADJ
taxlaw-7405	28	18	minimum	minimum	ADJ
taxlaw-7405	28	19	taxes	taxis	NOUN
taxlaw-7405	28	20	have	have	AUX
taxlaw-7405	28	21	disappeared	disappear	VERB
taxlaw-7405	28	22	?	?	PUNCT
taxlaw-7405	29	1	should	should	AUX
taxlaw-7405	29	2	minimum	minimum	VERB
taxlaw-7405	29	3	taxes	taxis	NOUN
taxlaw-7405	29	4	still	still	ADV
taxlaw-7405	29	5	play	play	VERB
taxlaw-7405	29	6	an	an	DET
taxlaw-7405	29	7	important	important	ADJ
taxlaw-7405	29	8	role	role	NOUN
taxlaw-7405	29	9	in	in	ADP
taxlaw-7405	29	10	our	our	PRON
taxlaw-7405	29	11	tax	tax	NOUN
taxlaw-7405	29	12	system	system	NOUN
taxlaw-7405	29	13	?	?	PUNCT
taxlaw-7405	30	1	these	these	PRON
taxlaw-7405	30	2	are	be	AUX
taxlaw-7405	30	3	the	the	DET
taxlaw-7405	30	4	issues	issue	NOUN
taxlaw-7405	30	5	i	i	PRON
taxlaw-7405	30	6	address	address	VERB
taxlaw-7405	30	7	in	in	ADP
taxlaw-7405	30	8	this	this	DET
taxlaw-7405	30	9	article	article	NOUN
taxlaw-7405	30	10	.	.	PUNCT
taxlaw-7405	31	1	over	over	ADP
taxlaw-7405	31	2	a	a	DET
taxlaw-7405	31	3	fifty	fifty	NUM
taxlaw-7405	31	4	-	-	PUNCT
taxlaw-7405	31	5	year	year	NOUN
taxlaw-7405	31	6	period	period	NOUN
taxlaw-7405	31	7	,	,	PUNCT
taxlaw-7405	31	8	as	as	SCONJ
taxlaw-7405	31	9	the	the	DET
taxlaw-7405	31	10	alternative	alternative	ADJ
taxlaw-7405	31	11	minimum	minimum	ADJ
taxlaw-7405	31	12	taxes	taxis	NOUN
taxlaw-7405	31	13	evolved	evolve	VERB
taxlaw-7405	31	14	and	and	CCONJ
taxlaw-7405	31	15	adapted	adapt	VERB
taxlaw-7405	31	16	to	to	ADP
taxlaw-7405	31	17	other	other	ADJ
taxlaw-7405	31	18	major	major	ADJ
taxlaw-7405	31	19	tax	tax	NOUN
taxlaw-7405	31	20	legislation	legislation	NOUN
taxlaw-7405	31	21	,	,	PUNCT
taxlaw-7405	31	22	they	they	PRON
taxlaw-7405	31	23	became	become	VERB
taxlaw-7405	31	24	increasingly	increasingly	ADV
taxlaw-7405	31	25	complex	complex	ADJ
taxlaw-7405	31	26	and	and	CCONJ
taxlaw-7405	31	27	created	create	VERB
taxlaw-7405	31	28	unintended	unintended	ADJ
taxlaw-7405	31	29	consequences	consequence	NOUN
taxlaw-7405	31	30	.	.	PUNCT
taxlaw-7405	32	1	the	the	DET
taxlaw-7405	32	2	corporate	corporate	ADJ
taxlaw-7405	32	3	alternative	alternative	ADJ
taxlaw-7405	32	4	minimum	minimum	ADJ
taxlaw-7405	32	5	tax	tax	NOUN
taxlaw-7405	32	6	was	be	AUX
taxlaw-7405	32	7	particularly	particularly	ADV
taxlaw-7405	32	8	complex	complex	ADJ
taxlaw-7405	32	9	,	,	PUNCT
taxlaw-7405	32	10	requiring	require	VERB
taxlaw-7405	32	11	,	,	PUNCT
taxlaw-7405	32	12	for	for	ADP
taxlaw-7405	32	13	example	example	NOUN
taxlaw-7405	32	14	,	,	PUNCT
taxlaw-7405	32	15	that	that	SCONJ
taxlaw-7405	32	16	corporations	corporation	NOUN
taxlaw-7405	32	17	use	use	VERB
taxlaw-7405	32	18	three	three	NUM
taxlaw-7405	32	19	different	different	ADJ
taxlaw-7405	32	20	accounting	accounting	NOUN
taxlaw-7405	32	21	systems	system	NOUN
taxlaw-7405	32	22	to	to	PART
taxlaw-7405	32	23	determine	determine	VERB
taxlaw-7405	32	24	income	income	NOUN
taxlaw-7405	32	25	subject	subject	ADJ
taxlaw-7405	32	26	to	to	ADP
taxlaw-7405	32	27	the	the	DET
taxlaw-7405	32	28	tax	tax	NOUN
taxlaw-7405	32	29	.	.	PUNCT
taxlaw-7405	33	1	scholars	scholar	NOUN
taxlaw-7405	33	2	also	also	ADV
taxlaw-7405	33	3	demonstrated	demonstrate	VERB
taxlaw-7405	33	4	that	that	SCONJ
taxlaw-7405	33	5	the	the	DET
taxlaw-7405	33	6	provisions	provision	NOUN
taxlaw-7405	33	7	of	of	ADP
taxlaw-7405	33	8	the	the	DET
taxlaw-7405	33	9	tax	tax	NOUN
taxlaw-7405	33	10	could	could	AUX
taxlaw-7405	33	11	easily	easily	ADV
taxlaw-7405	33	12	create	create	VERB
taxlaw-7405	33	13	inefficient	inefficient	ADJ
taxlaw-7405	33	14	investment	investment	NOUN
taxlaw-7405	33	15	incentives.2	incentives.2	ADP
taxlaw-7405	33	16	the	the	DET
taxlaw-7405	33	17	individual	individual	ADJ
taxlaw-7405	33	18	amt	amt	PROPN
taxlaw-7405	33	19	became	become	VERB
taxlaw-7405	33	20	very	very	ADV
taxlaw-7405	33	21	complex	complex	ADJ
taxlaw-7405	33	22	in	in	ADP
taxlaw-7405	33	23	an	an	DET
taxlaw-7405	33	24	era	era	NOUN
taxlaw-7405	33	25	before	before	SCONJ
taxlaw-7405	33	26	tax	tax	NOUN
taxlaw-7405	33	27	preparation	preparation	NOUN
taxlaw-7405	33	28	software	software	NOUN
taxlaw-7405	33	29	was	be	AUX
taxlaw-7405	33	30	ubiquitous	ubiquitous	ADJ
taxlaw-7405	33	31	.	.	PUNCT
taxlaw-7405	34	1	moreover	moreover	ADV
taxlaw-7405	34	2	,	,	PUNCT
taxlaw-7405	34	3	the	the	DET
taxlaw-7405	34	4	tax	tax	NOUN
taxlaw-7405	34	5	lost	lose	VERB
taxlaw-7405	34	6	its	its	PRON
taxlaw-7405	34	7	focus	focus	NOUN
taxlaw-7405	34	8	on	on	ADP
taxlaw-7405	34	9	preventing	prevent	VERB
taxlaw-7405	34	10	very	very	ADV
taxlaw-7405	34	11	high	high	ADJ
taxlaw-7405	34	12	-	-	PUNCT
taxlaw-7405	34	13	income	income	NOUN
taxlaw-7405	34	14	individuals	individual	NOUN
taxlaw-7405	34	15	from	from	ADP
taxlaw-7405	34	16	paying	pay	VERB
taxlaw-7405	34	17	little	little	ADJ
taxlaw-7405	34	18	tax	tax	NOUN
taxlaw-7405	34	19	.	.	PUNCT
taxlaw-7405	35	1	instead	instead	ADV
taxlaw-7405	35	2	,	,	PUNCT
taxlaw-7405	35	3	it	it	PRON
taxlaw-7405	35	4	transformed	transform	VERB
taxlaw-7405	35	5	into	into	ADP
taxlaw-7405	35	6	a	a	DET
taxlaw-7405	35	7	tax	tax	NOUN
taxlaw-7405	35	8	that	that	PRON
taxlaw-7405	35	9	primarily	primarily	ADV
taxlaw-7405	35	10	affected	affect	VERB
taxlaw-7405	35	11	the	the	DET
taxlaw-7405	35	12	upper	upper	ADJ
taxlaw-7405	35	13	-	-	PUNCT
taxlaw-7405	35	14	middle	middle	ADJ
taxlaw-7405	35	15	class	class	NOUN
taxlaw-7405	35	16	,	,	PUNCT
taxlaw-7405	35	17	effectively	effectively	ADV
taxlaw-7405	35	18	taking	take	VERB
taxlaw-7405	35	19	away	away	ADP
taxlaw-7405	35	20	relatively	relatively	ADV
taxlaw-7405	35	21	uncontroversial	uncontroversial	ADJ
taxlaw-7405	35	22	deductions	deduction	NOUN
taxlaw-7405	35	23	,	,	PUNCT
taxlaw-7405	35	24	such	such	ADJ
taxlaw-7405	35	25	as	as	ADP
taxlaw-7405	35	26	those	those	PRON
taxlaw-7405	35	27	for	for	ADP
taxlaw-7405	35	28	state	state	NOUN
taxlaw-7405	35	29	and	and	CCONJ
taxlaw-7405	35	30	local	local	ADJ
taxlaw-7405	35	31	taxes	taxis	NOUN
taxlaw-7405	35	32	.	.	PUNCT
taxlaw-7405	36	1	because	because	SCONJ
taxlaw-7405	36	2	of	of	ADP
taxlaw-7405	36	3	these	these	DET
taxlaw-7405	36	4	problems	problem	NOUN
taxlaw-7405	36	5	,	,	PUNCT
taxlaw-7405	36	6	reformers	reformer	NOUN
taxlaw-7405	36	7	had	have	AUX
taxlaw-7405	36	8	long	long	ADV
taxlaw-7405	36	9	targeted	target	VERB
taxlaw-7405	36	10	the	the	DET
taxlaw-7405	36	11	amts	amts	NOUN
taxlaw-7405	36	12	for	for	ADP
taxlaw-7405	36	13	either	either	CCONJ
taxlaw-7405	36	14	repeal	repeal	NOUN
taxlaw-7405	36	15	or	or	CCONJ
taxlaw-7405	36	16	restructuring	restructuring	NOUN
taxlaw-7405	36	17	.	.	PUNCT
taxlaw-7405	37	1	although	although	SCONJ
taxlaw-7405	37	2	they	they	PRON
taxlaw-7405	37	3	have	have	AUX
taxlaw-7405	37	4	largely	largely	ADV
taxlaw-7405	37	5	disappeared	disappear	VERB
taxlaw-7405	37	6	from	from	ADP
taxlaw-7405	37	7	the	the	DET
taxlaw-7405	37	8	tax	tax	NOUN
taxlaw-7405	37	9	landscape	landscape	NOUN
taxlaw-7405	37	10	for	for	ADP
taxlaw-7405	37	11	the	the	DET
taxlaw-7405	37	12	time	time	NOUN
taxlaw-7405	37	13	being	be	AUX
taxlaw-7405	37	14	,	,	PUNCT
taxlaw-7405	37	15	many	many	ADJ
taxlaw-7405	37	16	individual	individual	ADJ
taxlaw-7405	37	17	provisions	provision	NOUN
taxlaw-7405	37	18	in	in	ADP
taxlaw-7405	37	19	the	the	DET
taxlaw-7405	37	20	tcja	tcja	NOUN
taxlaw-7405	37	21	are	be	AUX
taxlaw-7405	37	22	scheduled	schedule	VERB
taxlaw-7405	37	23	to	to	PART
taxlaw-7405	37	24	expire	expire	VERB
taxlaw-7405	37	25	in	in	ADP
taxlaw-7405	37	26	2025	2025	NUM
taxlaw-7405	37	27	,	,	PUNCT
taxlaw-7405	37	28	which	which	PRON
taxlaw-7405	37	29	will	will	AUX
taxlaw-7405	37	30	effectively	effectively	ADV
taxlaw-7405	37	31	bring	bring	VERB
taxlaw-7405	37	32	the	the	DET
taxlaw-7405	37	33	individual	individual	ADJ
taxlaw-7405	37	34	amt	amt	PROPN
taxlaw-7405	37	35	back	back	ADV
taxlaw-7405	37	36	in	in	ADP
taxlaw-7405	37	37	full	full	ADJ
taxlaw-7405	37	38	force	force	NOUN
taxlaw-7405	37	39	.	.	PUNCT
taxlaw-7405	38	1	beyond	beyond	ADP
taxlaw-7405	38	2	this	this	DET
taxlaw-7405	38	3	uncertainty	uncertainty	NOUN
taxlaw-7405	38	4	,	,	PUNCT
taxlaw-7405	38	5	other	other	ADJ
taxlaw-7405	38	6	minimum	minimum	ADJ
taxlaw-7405	38	7	taxes	taxis	NOUN
taxlaw-7405	38	8	are	be	AUX
taxlaw-7405	38	9	still	still	ADV
taxlaw-7405	38	10	present	present	ADJ
taxlaw-7405	38	11	in	in	ADP
taxlaw-7405	38	12	both	both	PRON
taxlaw-7405	38	13	state	state	NOUN
taxlaw-7405	38	14	and	and	CCONJ
taxlaw-7405	38	15	federal	federal	ADJ
taxlaw-7405	38	16	tax	tax	NOUN
taxlaw-7405	38	17	codes	code	NOUN
taxlaw-7405	38	18	and	and	CCONJ
taxlaw-7405	38	19	new	new	ADJ
taxlaw-7405	38	20	ones	one	NOUN
taxlaw-7405	38	21	have	have	AUX
taxlaw-7405	38	22	been	be	AUX
taxlaw-7405	38	23	contemplated	contemplate	VERB
taxlaw-7405	38	24	.	.	PUNCT
taxlaw-7405	39	1	the	the	DET
taxlaw-7405	39	2	tcja	tcja	PROPN
taxlaw-7405	39	3	created	create	VERB
taxlaw-7405	39	4	a	a	DET
taxlaw-7405	39	5	new	new	ADJ
taxlaw-7405	39	6	tax	tax	NOUN
taxlaw-7405	39	7	on	on	ADP
taxlaw-7405	39	8	*	*	PUNCT
taxlaw-7405	39	9	professor	professor	NOUN
taxlaw-7405	39	10	of	of	ADP
taxlaw-7405	39	11	economics	economic	NOUN
taxlaw-7405	39	12	and	and	CCONJ
taxlaw-7405	39	13	affiliated	affiliate	VERB
taxlaw-7405	39	14	professor	professor	NOUN
taxlaw-7405	39	15	of	of	ADP
taxlaw-7405	39	16	law	law	NOUN
taxlaw-7405	39	17	,	,	PUNCT
taxlaw-7405	39	18	tulane	tulane	NOUN
taxlaw-7405	39	19	university	university	NOUN
taxlaw-7405	39	20	.	.	PUNCT
taxlaw-7405	40	1	i	i	PRON
taxlaw-7405	40	2	would	would	AUX
taxlaw-7405	40	3	like	like	VERB
taxlaw-7405	40	4	to	to	PART
taxlaw-7405	40	5	thank	thank	VERB
taxlaw-7405	40	6	mary	mary	PROPN
taxlaw-7405	40	7	penn	penn	PROPN
taxlaw-7405	40	8	and	and	CCONJ
taxlaw-7405	40	9	spencer	spencer	PROPN
taxlaw-7405	40	10	landry	landry	PROPN
taxlaw-7405	40	11	for	for	ADP
taxlaw-7405	40	12	research	research	NOUN
taxlaw-7405	40	13	assistance	assistance	NOUN
taxlaw-7405	40	14	on	on	ADP
taxlaw-7405	40	15	this	this	DET
taxlaw-7405	40	16	project	project	NOUN
taxlaw-7405	40	17	.	.	PUNCT
taxlaw-7405	41	1	daniel	daniel	PROPN
taxlaw-7405	41	2	groft	groft	PROPN
taxlaw-7405	41	3	,	,	PUNCT
taxlaw-7405	41	4	formerly	formerly	ADV
taxlaw-7405	41	5	of	of	ADP
taxlaw-7405	41	6	the	the	DET
taxlaw-7405	41	7	louisiana	louisiana	PROPN
taxlaw-7405	41	8	department	department	PROPN
taxlaw-7405	41	9	of	of	ADP
taxlaw-7405	41	10	revenue	revenue	NOUN
taxlaw-7405	41	11	,	,	PUNCT
taxlaw-7405	41	12	kindly	kindly	ADV
taxlaw-7405	41	13	provided	provide	VERB
taxlaw-7405	41	14	data	datum	NOUN
taxlaw-7405	41	15	for	for	ADP
taxlaw-7405	41	16	this	this	DET
taxlaw-7405	41	17	article	article	NOUN
taxlaw-7405	41	18	.	.	PUNCT
taxlaw-7405	42	1	janet	janet	PROPN
taxlaw-7405	42	2	schwartz	schwartz	PROPN
taxlaw-7405	42	3	,	,	PUNCT
taxlaw-7405	42	4	michele	michele	PROPN
taxlaw-7405	42	5	hanlon	hanlon	PROPN
taxlaw-7405	42	6	,	,	PUNCT
taxlaw-7405	42	7	and	and	CCONJ
taxlaw-7405	42	8	drew	draw	VERB
taxlaw-7405	42	9	lyon	lyon	PROPN
taxlaw-7405	42	10	all	all	PRON
taxlaw-7405	42	11	pointed	point	VERB
taxlaw-7405	42	12	me	i	PRON
taxlaw-7405	42	13	to	to	ADP
taxlaw-7405	42	14	interesting	interesting	ADJ
taxlaw-7405	42	15	research	research	NOUN
taxlaw-7405	42	16	on	on	ADP
taxlaw-7405	42	17	this	this	DET
taxlaw-7405	42	18	topic	topic	NOUN
taxlaw-7405	42	19	.	.	PUNCT
taxlaw-7405	43	1	james	james	PROPN
taxlaw-7405	43	2	alm	alm	PROPN
taxlaw-7405	43	3	and	and	CCONJ
taxlaw-7405	43	4	katie	katie	PROPN
taxlaw-7405	43	5	weaver	weaver	PROPN
taxlaw-7405	43	6	provided	provide	VERB
taxlaw-7405	43	7	valuable	valuable	ADJ
taxlaw-7405	43	8	comments	comment	NOUN
taxlaw-7405	43	9	on	on	ADP
taxlaw-7405	43	10	earlier	early	ADJ
taxlaw-7405	43	11	drafts	draft	NOUN
taxlaw-7405	43	12	.	.	PUNCT
taxlaw-7405	44	1	1	1	NUM
taxlaw-7405	44	2	see	see	VERB
taxlaw-7405	44	3	tax	tax	NOUN
taxlaw-7405	44	4	policy	policy	NOUN
taxlaw-7405	44	5	center	center	NOUN
taxlaw-7405	44	6	,	,	PUNCT
taxlaw-7405	44	7	how	how	SCONJ
taxlaw-7405	44	8	did	do	AUX
taxlaw-7405	44	9	the	the	DET
taxlaw-7405	44	10	tcja	tcja	NOUN
taxlaw-7405	44	11	change	change	VERB
taxlaw-7405	44	12	the	the	DET
taxlaw-7405	44	13	amt	amt	PROPN
taxlaw-7405	44	14	?	?	PUNCT
taxlaw-7405	45	1	(	(	PUNCT
taxlaw-7405	45	2	may	may	NOUN
taxlaw-7405	45	3	2020	2020	NUM
taxlaw-7405	45	4	)	)	PUNCT
taxlaw-7405	45	5	,	,	PUNCT
taxlaw-7405	45	6	https://www.taxpolicycenter.org/briefing-book/how-did-tcja-change-amt-0	https://www.taxpolicycenter.org/briefing-book/how-did-tcja-change-amt-0	PROPN
taxlaw-7405	46	1	[	[	X
taxlaw-7405	46	2	https://perma.cc/a6lk-sdvl	https://perma.cc/a6lk-sdvl	X
taxlaw-7405	46	3	]	]	X
taxlaw-7405	46	4	.	.	NOUN
taxlaw-7405	46	5	2	2	NUM
taxlaw-7405	46	6	for	for	ADP
taxlaw-7405	46	7	an	an	DET
taxlaw-7405	46	8	extensive	extensive	ADJ
taxlaw-7405	46	9	analysis	analysis	NOUN
taxlaw-7405	46	10	of	of	ADP
taxlaw-7405	46	11	the	the	DET
taxlaw-7405	46	12	inefficiencies	inefficiency	NOUN
taxlaw-7405	46	13	deriving	derive	VERB
taxlaw-7405	46	14	from	from	ADP
taxlaw-7405	46	15	the	the	DET
taxlaw-7405	46	16	corporate	corporate	ADJ
taxlaw-7405	46	17	alternative	alternative	ADJ
taxlaw-7405	46	18	minimum	minimum	NOUN
taxlaw-7405	46	19	tax	tax	NOUN
taxlaw-7405	46	20	,	,	PUNCT
taxlaw-7405	46	21	see	see	VERB
taxlaw-7405	46	22	andrew	andrew	PROPN
taxlaw-7405	46	23	b.	b.	PROPN
taxlaw-7405	46	24	lyon	lyon	PROPN
taxlaw-7405	46	25	,	,	PUNCT
taxlaw-7405	46	26	cracking	crack	VERB
taxlaw-7405	46	27	the	the	DET
taxlaw-7405	46	28	code	code	NOUN
taxlaw-7405	46	29	:	:	PUNCT
taxlaw-7405	46	30	making	make	VERB
taxlaw-7405	46	31	sense	sense	NOUN
taxlaw-7405	46	32	of	of	ADP
taxlaw-7405	46	33	the	the	DET
taxlaw-7405	46	34	corporate	corporate	ADJ
taxlaw-7405	46	35	alternative	alternative	ADJ
taxlaw-7405	46	36	minimum	minimum	ADJ
taxlaw-7405	46	37	tax	tax	NOUN
taxlaw-7405	46	38	62	62	NUM
taxlaw-7405	46	39	-	-	SYM
taxlaw-7405	46	40	128	128	NUM
taxlaw-7405	46	41	(	(	PUNCT
taxlaw-7405	46	42	1997	1997	NUM
taxlaw-7405	46	43	)	)	PUNCT
taxlaw-7405	46	44	.	.	PUNCT
taxlaw-7405	47	1	2020	2020	NUM
taxlaw-7405	47	2	]	]	PUNCT
taxlaw-7405	47	3	a	a	DET
taxlaw-7405	47	4	minimal	minimal	ADJ
taxlaw-7405	47	5	role	role	NOUN
taxlaw-7405	47	6	for	for	ADP
taxlaw-7405	47	7	minimum	minimum	ADJ
taxlaw-7405	47	8	taxes	taxis	NOUN
taxlaw-7405	47	9	3	3	NUM
taxlaw-7405	47	10	global	global	ADJ
taxlaw-7405	47	11	intangible	intangible	ADJ
taxlaw-7405	47	12	low	low	ADJ
taxlaw-7405	47	13	tax	tax	NOUN
taxlaw-7405	47	14	income	income	NOUN
taxlaw-7405	47	15	(	(	PUNCT
taxlaw-7405	47	16	gilti	gilti	NOUN
taxlaw-7405	47	17	)	)	PUNCT
taxlaw-7405	47	18	which	which	PRON
taxlaw-7405	47	19	,	,	PUNCT
taxlaw-7405	47	20	while	while	SCONJ
taxlaw-7405	47	21	very	very	ADV
taxlaw-7405	47	22	complex	complex	ADJ
taxlaw-7405	47	23	,	,	PUNCT
taxlaw-7405	47	24	effectively	effectively	ADV
taxlaw-7405	47	25	operates	operate	VERB
taxlaw-7405	47	26	as	as	ADP
taxlaw-7405	47	27	a	a	DET
taxlaw-7405	47	28	minimum	minimum	ADJ
taxlaw-7405	47	29	tax	tax	NOUN
taxlaw-7405	47	30	on	on	ADP
taxlaw-7405	47	31	foreign	foreign	ADJ
taxlaw-7405	47	32	-	-	PUNCT
taxlaw-7405	47	33	sourced	source	VERB
taxlaw-7405	47	34	income.3	income.3	SCONJ
taxlaw-7405	47	35	it	it	PRON
taxlaw-7405	47	36	also	also	ADV
taxlaw-7405	47	37	eliminated	eliminate	VERB
taxlaw-7405	47	38	carrybacks	carryback	NOUN
taxlaw-7405	47	39	of	of	ADP
taxlaw-7405	47	40	tax	tax	NOUN
taxlaw-7405	47	41	losses	loss	NOUN
taxlaw-7405	47	42	,	,	PUNCT
taxlaw-7405	47	43	preventing	prevent	VERB
taxlaw-7405	47	44	current	current	ADJ
taxlaw-7405	47	45	tax	tax	NOUN
taxlaw-7405	47	46	payments	payment	NOUN
taxlaw-7405	47	47	from	from	ADP
taxlaw-7405	47	48	falling	fall	VERB
taxlaw-7405	47	49	below	below	ADP
taxlaw-7405	47	50	zero.4	zero.4	PROPN
taxlaw-7405	47	51	the	the	DET
taxlaw-7405	47	52	oecd	oecd	PROPN
taxlaw-7405	47	53	has	have	AUX
taxlaw-7405	47	54	proposed	propose	VERB
taxlaw-7405	47	55	a	a	DET
taxlaw-7405	47	56	global	global	ADJ
taxlaw-7405	47	57	minimum	minimum	ADJ
taxlaw-7405	47	58	tax	tax	NOUN
taxlaw-7405	47	59	(	(	PUNCT
taxlaw-7405	47	60	globe	globe	NOUN
taxlaw-7405	47	61	)	)	PUNCT
taxlaw-7405	47	62	as	as	ADP
taxlaw-7405	47	63	part	part	NOUN
taxlaw-7405	47	64	of	of	ADP
taxlaw-7405	47	65	the	the	DET
taxlaw-7405	47	66	continuation	continuation	NOUN
taxlaw-7405	47	67	of	of	ADP
taxlaw-7405	47	68	the	the	DET
taxlaw-7405	47	69	base	base	NOUN
taxlaw-7405	47	70	erosion	erosion	NOUN
taxlaw-7405	47	71	and	and	CCONJ
taxlaw-7405	47	72	profit	profit	NOUN
taxlaw-7405	47	73	shifting	shifting	NOUN
taxlaw-7405	47	74	(	(	PUNCT
taxlaw-7405	47	75	beps	beps	PROPN
taxlaw-7405	47	76	)	)	PUNCT
taxlaw-7405	47	77	project	project	NOUN
taxlaw-7405	47	78	which	which	PRON
taxlaw-7405	47	79	resembles	resemble	VERB
taxlaw-7405	47	80	the	the	DET
taxlaw-7405	47	81	united	united	PROPN
taxlaw-7405	47	82	states	states	PROPN
taxlaw-7405	47	83	’	’	PART
taxlaw-7405	47	84	gilti	gilti	NOUN
taxlaw-7405	47	85	as	as	ADV
taxlaw-7405	47	86	well	well	ADV
taxlaw-7405	47	87	as	as	ADP
taxlaw-7405	47	88	its	its	PRON
taxlaw-7405	47	89	base	base	NOUN
taxlaw-7405	47	90	erosion	erosion	NOUN
taxlaw-7405	47	91	and	and	CCONJ
taxlaw-7405	47	92	anti	anti	ADJ
taxlaw-7405	47	93	-	-	ADJ
taxlaw-7405	47	94	abuse	abuse	ADJ
taxlaw-7405	47	95	tax	tax	NOUN
taxlaw-7405	47	96	(	(	PUNCT
taxlaw-7405	47	97	beat	beat	NOUN
taxlaw-7405	47	98	)	)	PUNCT
taxlaw-7405	47	99	,	,	PUNCT
taxlaw-7405	47	100	which	which	PRON
taxlaw-7405	47	101	was	be	AUX
taxlaw-7405	47	102	also	also	ADV
taxlaw-7405	47	103	enacted	enact	VERB
taxlaw-7405	47	104	by	by	ADP
taxlaw-7405	47	105	the	the	DET
taxlaw-7405	47	106	tcja.5	tcja.5	NOUN
taxlaw-7405	47	107	the	the	DET
taxlaw-7405	47	108	european	european	PROPN
taxlaw-7405	47	109	union	union	PROPN
taxlaw-7405	47	110	(	(	PUNCT
taxlaw-7405	47	111	eu	eu	NOUN
taxlaw-7405	47	112	)	)	PUNCT
taxlaw-7405	47	113	already	already	ADV
taxlaw-7405	47	114	imposes	impose	VERB
taxlaw-7405	47	115	minimum	minimum	ADJ
taxlaw-7405	47	116	rates	rate	NOUN
taxlaw-7405	47	117	for	for	ADP
taxlaw-7405	47	118	the	the	DET
taxlaw-7405	47	119	value	value	NOUN
taxlaw-7405	47	120	added	add	VERB
taxlaw-7405	47	121	tax	tax	NOUN
taxlaw-7405	47	122	(	(	PUNCT
taxlaw-7405	47	123	vat	vat	NOUN
taxlaw-7405	47	124	)	)	PUNCT
taxlaw-7405	47	125	on	on	ADP
taxlaw-7405	47	126	its	its	PRON
taxlaw-7405	47	127	member	member	NOUN
taxlaw-7405	47	128	countries	country	NOUN
taxlaw-7405	47	129	.	.	PUNCT
taxlaw-7405	48	1	at	at	ADP
taxlaw-7405	48	2	the	the	DET
taxlaw-7405	48	3	level	level	NOUN
taxlaw-7405	48	4	of	of	ADP
taxlaw-7405	48	5	state	state	NOUN
taxlaw-7405	48	6	government	government	NOUN
taxlaw-7405	48	7	in	in	ADP
taxlaw-7405	48	8	the	the	DET
taxlaw-7405	48	9	united	united	PROPN
taxlaw-7405	48	10	states	states	PROPN
taxlaw-7405	48	11	,	,	PUNCT
taxlaw-7405	48	12	a	a	DET
taxlaw-7405	48	13	few	few	ADJ
taxlaw-7405	48	14	states	state	NOUN
taxlaw-7405	48	15	have	have	VERB
taxlaw-7405	48	16	franchise	franchise	NOUN
taxlaw-7405	48	17	taxes	taxis	NOUN
taxlaw-7405	48	18	which	which	PRON
taxlaw-7405	48	19	serve	serve	VERB
taxlaw-7405	48	20	as	as	ADP
taxlaw-7405	48	21	minimum	minimum	ADJ
taxlaw-7405	48	22	taxes	taxis	NOUN
taxlaw-7405	48	23	for	for	ADP
taxlaw-7405	48	24	their	their	PRON
taxlaw-7405	48	25	state	state	NOUN
taxlaw-7405	48	26	corporate	corporate	ADJ
taxlaw-7405	48	27	income	income	NOUN
taxlaw-7405	48	28	taxes	taxis	NOUN
taxlaw-7405	48	29	.	.	PUNCT
taxlaw-7405	49	1	what	what	DET
taxlaw-7405	49	2	role	role	NOUN
taxlaw-7405	49	3	should	should	AUX
taxlaw-7405	49	4	minimum	minimum	VERB
taxlaw-7405	49	5	taxes	taxis	NOUN
taxlaw-7405	49	6	play	play	VERB
taxlaw-7405	49	7	in	in	ADP
taxlaw-7405	49	8	a	a	DET
taxlaw-7405	49	9	tax	tax	NOUN
taxlaw-7405	49	10	system	system	NOUN
taxlaw-7405	49	11	?	?	PUNCT
taxlaw-7405	50	1	should	should	AUX
taxlaw-7405	50	2	those	those	PRON
taxlaw-7405	50	3	who	who	PRON
taxlaw-7405	50	4	make	make	VERB
taxlaw-7405	50	5	tax	tax	NOUN
taxlaw-7405	50	6	policy	policy	NOUN
taxlaw-7405	50	7	aim	aim	VERB
taxlaw-7405	50	8	to	to	PART
taxlaw-7405	50	9	eliminate	eliminate	VERB
taxlaw-7405	50	10	these	these	DET
taxlaw-7405	50	11	taxes	taxis	NOUN
taxlaw-7405	50	12	,	,	PUNCT
taxlaw-7405	50	13	or	or	CCONJ
taxlaw-7405	50	14	do	do	AUX
taxlaw-7405	50	15	they	they	PRON
taxlaw-7405	50	16	have	have	VERB
taxlaw-7405	50	17	a	a	DET
taxlaw-7405	50	18	lasting	last	VERB
taxlaw-7405	50	19	role	role	NOUN
taxlaw-7405	50	20	to	to	PART
taxlaw-7405	50	21	play	play	VERB
taxlaw-7405	50	22	in	in	ADP
taxlaw-7405	50	23	complex	complex	ADJ
taxlaw-7405	50	24	tax	tax	NOUN
taxlaw-7405	50	25	systems	system	NOUN
taxlaw-7405	50	26	?	?	PUNCT
taxlaw-7405	51	1	this	this	DET
taxlaw-7405	51	2	article	article	NOUN
taxlaw-7405	51	3	argues	argue	VERB
taxlaw-7405	51	4	that	that	SCONJ
taxlaw-7405	51	5	there	there	PRON
taxlaw-7405	51	6	should	should	AUX
taxlaw-7405	51	7	be	be	AUX
taxlaw-7405	51	8	a	a	DET
taxlaw-7405	51	9	role	role	NOUN
taxlaw-7405	51	10	,	,	PUNCT
taxlaw-7405	51	11	but	but	CCONJ
taxlaw-7405	51	12	a	a	DET
taxlaw-7405	51	13	very	very	ADV
taxlaw-7405	51	14	minimal	minimal	ADJ
taxlaw-7405	51	15	one	one	NUM
taxlaw-7405	51	16	,	,	PUNCT
taxlaw-7405	51	17	for	for	ADP
taxlaw-7405	51	18	minimum	minimum	ADJ
taxlaw-7405	51	19	taxes	taxis	NOUN
taxlaw-7405	51	20	in	in	ADP
taxlaw-7405	51	21	our	our	PRON
taxlaw-7405	51	22	tax	tax	NOUN
taxlaw-7405	51	23	system	system	NOUN
taxlaw-7405	51	24	.	.	PUNCT
taxlaw-7405	52	1	our	our	PRON
taxlaw-7405	52	2	prior	prior	ADJ
taxlaw-7405	52	3	experience	experience	NOUN
taxlaw-7405	52	4	with	with	ADP
taxlaw-7405	52	5	minimum	minimum	ADJ
taxlaw-7405	52	6	taxes	taxis	NOUN
taxlaw-7405	52	7	has	have	AUX
taxlaw-7405	52	8	shown	show	VERB
taxlaw-7405	52	9	that	that	SCONJ
taxlaw-7405	52	10	they	they	PRON
taxlaw-7405	52	11	drift	drift	VERB
taxlaw-7405	52	12	from	from	ADP
taxlaw-7405	52	13	their	their	PRON
taxlaw-7405	52	14	original	original	ADJ
taxlaw-7405	52	15	purposes	purpose	NOUN
taxlaw-7405	52	16	and	and	CCONJ
taxlaw-7405	52	17	become	become	VERB
taxlaw-7405	52	18	an	an	DET
taxlaw-7405	52	19	unstable	unstable	ADJ
taxlaw-7405	52	20	part	part	NOUN
taxlaw-7405	52	21	of	of	ADP
taxlaw-7405	52	22	the	the	DET
taxlaw-7405	52	23	tax	tax	NOUN
taxlaw-7405	52	24	system	system	NOUN
taxlaw-7405	52	25	.	.	PUNCT
taxlaw-7405	53	1	while	while	SCONJ
taxlaw-7405	53	2	reasonable	reasonable	ADJ
taxlaw-7405	53	3	arguments	argument	NOUN
taxlaw-7405	53	4	have	have	AUX
taxlaw-7405	53	5	been	be	AUX
taxlaw-7405	53	6	put	put	VERB
taxlaw-7405	53	7	forward	forward	ADV
taxlaw-7405	53	8	for	for	ADP
taxlaw-7405	53	9	minimum	minimum	ADJ
taxlaw-7405	53	10	taxes	taxis	NOUN
taxlaw-7405	53	11	,	,	PUNCT
taxlaw-7405	53	12	on	on	ADP
taxlaw-7405	53	13	closer	close	ADJ
taxlaw-7405	53	14	examination	examination	NOUN
taxlaw-7405	53	15	,	,	PUNCT
taxlaw-7405	53	16	many	many	ADJ
taxlaw-7405	53	17	of	of	ADP
taxlaw-7405	53	18	those	those	DET
taxlaw-7405	53	19	arguments	argument	NOUN
taxlaw-7405	53	20	are	be	AUX
taxlaw-7405	53	21	found	find	VERB
taxlaw-7405	53	22	wanting	want	VERB
taxlaw-7405	53	23	.	.	PUNCT
taxlaw-7405	54	1	this	this	DET
taxlaw-7405	54	2	article	article	NOUN
taxlaw-7405	54	3	,	,	PUNCT
taxlaw-7405	54	4	however	however	ADV
taxlaw-7405	54	5	,	,	PUNCT
taxlaw-7405	54	6	does	do	AUX
taxlaw-7405	54	7	make	make	VERB
taxlaw-7405	54	8	a	a	DET
taxlaw-7405	54	9	second	second	ADV
taxlaw-7405	54	10	-	-	PUNCT
taxlaw-7405	54	11	best	good	ADJ
taxlaw-7405	54	12	case	case	NOUN
taxlaw-7405	54	13	for	for	ADP
taxlaw-7405	54	14	one	one	NUM
taxlaw-7405	54	15	type	type	NOUN
taxlaw-7405	54	16	of	of	ADP
taxlaw-7405	54	17	minimum	minimum	ADJ
taxlaw-7405	54	18	tax	tax	NOUN
taxlaw-7405	54	19	,	,	PUNCT
taxlaw-7405	54	20	namely	namely	ADV
taxlaw-7405	54	21	as	as	ADP
taxlaw-7405	54	22	a	a	DET
taxlaw-7405	54	23	backstop	backstop	NOUN
taxlaw-7405	54	24	for	for	ADP
taxlaw-7405	54	25	a	a	DET
taxlaw-7405	54	26	potentially	potentially	ADV
taxlaw-7405	54	27	flawed	flawed	ADJ
taxlaw-7405	54	28	or	or	CCONJ
taxlaw-7405	54	29	deficient	deficient	ADJ
taxlaw-7405	54	30	tax	tax	NOUN
taxlaw-7405	54	31	.	.	PUNCT
taxlaw-7405	55	1	that	that	PRON
taxlaw-7405	55	2	is	be	AUX
taxlaw-7405	55	3	my	my	PRON
taxlaw-7405	55	4	“	"	PUNCT
taxlaw-7405	55	5	minimal	minimal	ADJ
taxlaw-7405	55	6	role	role	NOUN
taxlaw-7405	55	7	for	for	ADP
taxlaw-7405	55	8	a	a	DET
taxlaw-7405	55	9	minimum	minimum	ADJ
taxlaw-7405	55	10	tax	tax	NOUN
taxlaw-7405	55	11	.	.	PUNCT
taxlaw-7405	55	12	”6	”6	NOUN
taxlaw-7405	55	13	to	to	PART
taxlaw-7405	55	14	develop	develop	VERB
taxlaw-7405	55	15	this	this	DET
taxlaw-7405	55	16	argument	argument	NOUN
taxlaw-7405	55	17	,	,	PUNCT
taxlaw-7405	55	18	i	i	PRON
taxlaw-7405	55	19	explore	explore	VERB
taxlaw-7405	55	20	three	three	NUM
taxlaw-7405	55	21	distinct	distinct	ADJ
taxlaw-7405	55	22	theoretical	theoretical	ADJ
taxlaw-7405	55	23	rationales	rationale	NOUN
taxlaw-7405	55	24	for	for	ADP
taxlaw-7405	55	25	minimum	minimum	ADJ
taxlaw-7405	55	26	taxes	taxis	NOUN
taxlaw-7405	55	27	that	that	PRON
taxlaw-7405	55	28	have	have	AUX
taxlaw-7405	55	29	been	be	AUX
taxlaw-7405	55	30	put	put	VERB
taxlaw-7405	55	31	forward	forward	ADV
taxlaw-7405	55	32	.	.	PUNCT
taxlaw-7405	56	1	first	first	ADV
taxlaw-7405	56	2	,	,	PUNCT
taxlaw-7405	56	3	i	i	PRON
taxlaw-7405	56	4	discuss	discuss	VERB
taxlaw-7405	56	5	the	the	DET
taxlaw-7405	56	6	distinction	distinction	NOUN
taxlaw-7405	56	7	between	between	ADP
taxlaw-7405	56	8	unilateral	unilateral	ADJ
taxlaw-7405	56	9	and	and	CCONJ
taxlaw-7405	56	10	multilateral	multilateral	ADJ
taxlaw-7405	56	11	minimum	minimum	ADJ
taxlaw-7405	56	12	taxes	taxis	NOUN
taxlaw-7405	56	13	and	and	CCONJ
taxlaw-7405	56	14	the	the	DET
taxlaw-7405	56	15	potential	potential	ADJ
taxlaw-7405	56	16	role	role	NOUN
taxlaw-7405	56	17	that	that	PRON
taxlaw-7405	56	18	multilateral	multilateral	ADJ
taxlaw-7405	56	19	minimum	minimum	ADJ
taxlaw-7405	56	20	taxes	taxis	NOUN
taxlaw-7405	56	21	can	can	AUX
taxlaw-7405	56	22	play	play	VERB
taxlaw-7405	56	23	in	in	ADP
taxlaw-7405	56	24	alleviating	alleviate	VERB
taxlaw-7405	56	25	concerns	concern	NOUN
taxlaw-7405	56	26	that	that	PRON
taxlaw-7405	56	27	arise	arise	VERB
taxlaw-7405	56	28	from	from	ADP
taxlaw-7405	56	29	tax	tax	NOUN
taxlaw-7405	56	30	competition	competition	NOUN
taxlaw-7405	56	31	and	and	CCONJ
taxlaw-7405	56	32	the	the	DET
taxlaw-7405	56	33	presence	presence	NOUN
taxlaw-7405	56	34	of	of	ADP
taxlaw-7405	56	35	tax	tax	NOUN
taxlaw-7405	56	36	havens	haven	NOUN
taxlaw-7405	56	37	.	.	PUNCT
taxlaw-7405	57	1	while	while	SCONJ
taxlaw-7405	57	2	there	there	PRON
taxlaw-7405	57	3	are	be	VERB
taxlaw-7405	57	4	reasonable	reasonable	ADJ
taxlaw-7405	57	5	arguments	argument	NOUN
taxlaw-7405	57	6	for	for	ADP
taxlaw-7405	57	7	unilateral	unilateral	ADJ
taxlaw-7405	57	8	minimum	minimum	ADJ
taxlaw-7405	57	9	taxes	taxis	NOUN
taxlaw-7405	57	10	,	,	PUNCT
taxlaw-7405	57	11	the	the	DET
taxlaw-7405	57	12	case	case	NOUN
taxlaw-7405	57	13	for	for	ADP
taxlaw-7405	57	14	multilateral	multilateral	ADJ
taxlaw-7405	57	15	minimum	minimum	ADJ
taxlaw-7405	57	16	taxes	taxis	NOUN
taxlaw-7405	57	17	,	,	PUNCT
taxlaw-7405	57	18	however	however	ADV
taxlaw-7405	57	19	,	,	PUNCT
taxlaw-7405	57	20	is	be	AUX
taxlaw-7405	57	21	not	not	PART
taxlaw-7405	57	22	compelling	compelling	ADJ
taxlaw-7405	57	23	.	.	PUNCT
taxlaw-7405	58	1	second	second	ADV
taxlaw-7405	58	2	,	,	PUNCT
taxlaw-7405	58	3	i	i	PRON
taxlaw-7405	58	4	show	show	VERB
taxlaw-7405	58	5	how	how	SCONJ
taxlaw-7405	58	6	considerations	consideration	NOUN
taxlaw-7405	58	7	of	of	ADP
taxlaw-7405	58	8	fairness	fairness	NOUN
taxlaw-7405	58	9	,	,	PUNCT
taxlaw-7405	58	10	public	public	ADJ
taxlaw-7405	58	11	perceptions	perception	NOUN
taxlaw-7405	58	12	,	,	PUNCT
taxlaw-7405	58	13	and	and	CCONJ
taxlaw-7405	58	14	alternative	alternative	ADJ
taxlaw-7405	58	15	views	view	NOUN
taxlaw-7405	58	16	of	of	ADP
taxlaw-7405	58	17	the	the	DET
taxlaw-7405	58	18	corporation	corporation	NOUN
taxlaw-7405	58	19	create	create	VERB
taxlaw-7405	58	20	a	a	DET
taxlaw-7405	58	21	demand	demand	NOUN
taxlaw-7405	58	22	for	for	ADP
taxlaw-7405	58	23	minimum	minimum	ADJ
taxlaw-7405	58	24	taxes	taxis	NOUN
taxlaw-7405	58	25	.	.	PUNCT
taxlaw-7405	59	1	this	this	DET
taxlaw-7405	59	2	demand	demand	NOUN
taxlaw-7405	59	3	could	could	AUX
taxlaw-7405	59	4	,	,	PUNCT
taxlaw-7405	59	5	in	in	ADP
taxlaw-7405	59	6	principle	principle	NOUN
taxlaw-7405	59	7	,	,	PUNCT
taxlaw-7405	59	8	be	be	AUX
taxlaw-7405	59	9	satisfied	satisfied	ADJ
taxlaw-7405	59	10	in	in	ADP
taxlaw-7405	59	11	other	other	ADJ
taxlaw-7405	59	12	ways	way	NOUN
taxlaw-7405	59	13	.	.	PUNCT
taxlaw-7405	60	1	finally	finally	ADV
taxlaw-7405	60	2	,	,	PUNCT
taxlaw-7405	60	3	i	i	PRON
taxlaw-7405	60	4	discuss	discuss	VERB
taxlaw-7405	60	5	how	how	SCONJ
taxlaw-7405	60	6	the	the	DET
taxlaw-7405	60	7	imperfect	imperfect	ADJ
taxlaw-7405	60	8	targeting	targeting	NOUN
taxlaw-7405	60	9	of	of	ADP
taxlaw-7405	60	10	tax	tax	NOUN
taxlaw-7405	60	11	preferences	preference	NOUN
taxlaw-7405	60	12	and	and	CCONJ
taxlaw-7405	60	13	practical	practical	ADJ
taxlaw-7405	60	14	limitations	limitation	NOUN
taxlaw-7405	60	15	in	in	ADP
taxlaw-7405	60	16	the	the	DET
taxlaw-7405	60	17	design	design	NOUN
taxlaw-7405	60	18	and	and	CCONJ
taxlaw-7405	60	19	effectiveness	effectiveness	NOUN
taxlaw-7405	60	20	of	of	ADP
taxlaw-7405	60	21	our	our	PRON
taxlaw-7405	60	22	most	most	ADV
taxlaw-7405	60	23	common	common	ADJ
taxlaw-7405	60	24	taxes	taxis	NOUN
taxlaw-7405	60	25	can	can	AUX
taxlaw-7405	60	26	both	both	PRON
taxlaw-7405	60	27	provide	provide	VERB
taxlaw-7405	60	28	a	a	DET
taxlaw-7405	60	29	potential	potential	NOUN
taxlaw-7405	60	30	,	,	PUNCT
taxlaw-7405	60	31	but	but	CCONJ
taxlaw-7405	60	32	limited	limited	ADJ
taxlaw-7405	60	33	,	,	PUNCT
taxlaw-7405	60	34	efficiency	efficiency	NOUN
taxlaw-7405	60	35	rationale	rationale	NOUN
taxlaw-7405	60	36	for	for	ADP
taxlaw-7405	60	37	the	the	DET
taxlaw-7405	60	38	use	use	NOUN
taxlaw-7405	60	39	of	of	ADP
taxlaw-7405	60	40	minimum	minimum	ADJ
taxlaw-7405	60	41	taxes	taxis	NOUN
taxlaw-7405	60	42	.	.	PUNCT
taxlaw-7405	61	1	in	in	ADP
taxlaw-7405	61	2	discussing	discuss	VERB
taxlaw-7405	61	3	each	each	PRON
taxlaw-7405	61	4	of	of	ADP
taxlaw-7405	61	5	these	these	DET
taxlaw-7405	61	6	three	three	NUM
taxlaw-7405	61	7	rationales	rationale	NOUN
taxlaw-7405	61	8	i	i	PRON
taxlaw-7405	61	9	provide	provide	VERB
taxlaw-7405	61	10	a	a	DET
taxlaw-7405	61	11	critical	critical	ADJ
taxlaw-7405	61	12	assessment	assessment	NOUN
taxlaw-7405	61	13	of	of	ADP
taxlaw-7405	61	14	the	the	DET
taxlaw-7405	61	15	arguments	argument	NOUN
taxlaw-7405	61	16	that	that	PRON
taxlaw-7405	61	17	have	have	AUX
taxlaw-7405	61	18	been	be	AUX
taxlaw-7405	61	19	put	put	VERB
taxlaw-7405	61	20	forward	forward	ADV
taxlaw-7405	61	21	in	in	ADP
taxlaw-7405	61	22	favor	favor	NOUN
taxlaw-7405	61	23	of	of	ADP
taxlaw-7405	61	24	minimum	minimum	ADJ
taxlaw-7405	61	25	taxes	taxis	NOUN
taxlaw-7405	61	26	.	.	PUNCT
taxlaw-7405	62	1	i	i	PRON
taxlaw-7405	62	2	then	then	ADV
taxlaw-7405	62	3	turn	turn	VERB
taxlaw-7405	62	4	to	to	ADP
taxlaw-7405	62	5	some	some	PRON
taxlaw-7405	62	6	of	of	ADP
taxlaw-7405	62	7	the	the	DET
taxlaw-7405	62	8	implementation	implementation	NOUN
taxlaw-7405	62	9	issues	issue	NOUN
taxlaw-7405	62	10	that	that	PRON
taxlaw-7405	62	11	have	have	AUX
taxlaw-7405	62	12	arisen	arise	VERB
taxlaw-7405	62	13	in	in	ADP
taxlaw-7405	62	14	the	the	DET
taxlaw-7405	62	15	design	design	NOUN
taxlaw-7405	62	16	and	and	CCONJ
taxlaw-7405	62	17	implementation	implementation	NOUN
taxlaw-7405	62	18	of	of	ADP
taxlaw-7405	62	19	minimum	minimum	ADJ
taxlaw-7405	62	20	taxes	taxis	NOUN
taxlaw-7405	62	21	,	,	PUNCT
taxlaw-7405	62	22	focusing	focus	VERB
taxlaw-7405	62	23	on	on	ADP
taxlaw-7405	62	24	the	the	DET
taxlaw-7405	62	25	issue	issue	NOUN
taxlaw-7405	62	26	of	of	ADP
taxlaw-7405	62	27	the	the	DET
taxlaw-7405	62	28	relationship	relationship	NOUN
taxlaw-7405	62	29	between	between	ADP
taxlaw-7405	62	30	the	the	DET
taxlaw-7405	62	31	3	3	NUM
taxlaw-7405	62	32	for	for	ADP
taxlaw-7405	62	33	a	a	DET
taxlaw-7405	62	34	general	general	ADJ
taxlaw-7405	62	35	discussion	discussion	NOUN
taxlaw-7405	62	36	of	of	ADP
taxlaw-7405	62	37	gilti	gilti	NOUN
taxlaw-7405	62	38	,	,	PUNCT
taxlaw-7405	62	39	see	see	VERB
taxlaw-7405	62	40	susan	susan	PROPN
taxlaw-7405	62	41	morse	morse	PROPN
taxlaw-7405	62	42	,	,	PUNCT
taxlaw-7405	62	43	gilti	gilti	NOUN
taxlaw-7405	62	44	:	:	PUNCT
taxlaw-7405	62	45	the	the	DET
taxlaw-7405	62	46	co	co	ADJ
taxlaw-7405	62	47	-	-	ADJ
taxlaw-7405	62	48	operative	operative	ADJ
taxlaw-7405	62	49	potential	potential	NOUN
taxlaw-7405	62	50	of	of	ADP
taxlaw-7405	62	51	a	a	DET
taxlaw-7405	62	52	unilateral	unilateral	ADJ
taxlaw-7405	62	53	minimum	minimum	ADJ
taxlaw-7405	62	54	tax	tax	NOUN
taxlaw-7405	62	55	,	,	PUNCT
taxlaw-7405	62	56	4	4	NUM
taxlaw-7405	62	57	brit	brit	NOUN
taxlaw-7405	62	58	.	.	PUNCT
taxlaw-7405	63	1	tax	tax	NOUN
taxlaw-7405	63	2	rev	rev	PROPN
taxlaw-7405	63	3	.	.	PROPN
taxlaw-7405	63	4	512	512	NUM
taxlaw-7405	63	5	(	(	PUNCT
taxlaw-7405	63	6	2019	2019	NUM
taxlaw-7405	63	7	)	)	PUNCT
taxlaw-7405	63	8	.	.	PUNCT
taxlaw-7405	64	1	4	4	NUM
taxlaw-7405	64	2	the	the	DET
taxlaw-7405	64	3	coronavirus	coronavirus	NOUN
taxlaw-7405	64	4	aid	aid	NOUN
taxlaw-7405	64	5	,	,	PUNCT
taxlaw-7405	64	6	relief	relief	NOUN
taxlaw-7405	64	7	,	,	PUNCT
taxlaw-7405	64	8	and	and	CCONJ
taxlaw-7405	64	9	economic	economic	ADJ
taxlaw-7405	64	10	security	security	NOUN
taxlaw-7405	64	11	cares	care	NOUN
taxlaw-7405	64	12	act	act	PROPN
taxlaw-7405	64	13	,	,	PUNCT
taxlaw-7405	64	14	15	15	NUM
taxlaw-7405	64	15	u.s.c	u.s.c	NOUN
taxlaw-7405	64	16	.	.	PUNCT
taxlaw-7405	65	1	ch	ch	NOUN
taxlaw-7405	65	2	.	.	PROPN
taxlaw-7405	65	3	116	116	NUM
taxlaw-7405	65	4	(	(	PUNCT
taxlaw-7405	65	5	2020	2020	NUM
taxlaw-7405	65	6	)	)	PUNCT
taxlaw-7405	65	7	,	,	PUNCT
taxlaw-7405	65	8	which	which	PRON
taxlaw-7405	65	9	was	be	AUX
taxlaw-7405	65	10	signed	sign	VERB
taxlaw-7405	65	11	into	into	ADP
taxlaw-7405	65	12	law	law	NOUN
taxlaw-7405	65	13	on	on	ADP
taxlaw-7405	65	14	march	march	PROPN
taxlaw-7405	65	15	27	27	NUM
taxlaw-7405	65	16	,	,	PUNCT
taxlaw-7405	65	17	2020	2020	NUM
taxlaw-7405	65	18	,	,	PUNCT
taxlaw-7405	65	19	temporarily	temporarily	ADV
taxlaw-7405	65	20	reinstates	reinstate	VERB
taxlaw-7405	65	21	the	the	DET
taxlaw-7405	65	22	ability	ability	NOUN
taxlaw-7405	65	23	to	to	PART
taxlaw-7405	65	24	carry	carry	VERB
taxlaw-7405	65	25	back	back	ADP
taxlaw-7405	65	26	losses	loss	NOUN
taxlaw-7405	65	27	to	to	ADP
taxlaw-7405	65	28	past	past	ADJ
taxlaw-7405	65	29	tax	tax	NOUN
taxlaw-7405	65	30	years	year	NOUN
taxlaw-7405	65	31	.	.	PUNCT
taxlaw-7405	66	1	for	for	ADP
taxlaw-7405	66	2	a	a	DET
taxlaw-7405	66	3	discussion	discussion	NOUN
taxlaw-7405	66	4	of	of	ADP
taxlaw-7405	66	5	these	these	DET
taxlaw-7405	66	6	provisions	provision	NOUN
taxlaw-7405	66	7	,	,	PUNCT
taxlaw-7405	66	8	see	see	VERB
taxlaw-7405	66	9	i.r.s	i.r.	NOUN
taxlaw-7405	66	10	.	.	PUNCT
taxlaw-7405	66	11	,	,	PUNCT
taxlaw-7405	66	12	irs	irs	PROPN
taxlaw-7405	66	13	provides	provide	VERB
taxlaw-7405	66	14	guidance	guidance	NOUN
taxlaw-7405	66	15	under	under	ADP
taxlaw-7405	66	16	the	the	DET
taxlaw-7405	66	17	cares	care	NOUN
taxlaw-7405	66	18	act	act	NOUN
taxlaw-7405	66	19	to	to	ADP
taxlaw-7405	66	20	taxpayers	taxpayer	NOUN
taxlaw-7405	66	21	with	with	ADP
taxlaw-7405	66	22	net	net	ADJ
taxlaw-7405	66	23	operating	operating	NOUN
taxlaw-7405	66	24	losses	loss	NOUN
taxlaw-7405	66	25	(	(	PUNCT
taxlaw-7405	66	26	apr	apr	NOUN
taxlaw-7405	66	27	.	.	PROPN
taxlaw-7405	66	28	9	9	NUM
taxlaw-7405	66	29	,	,	PUNCT
taxlaw-7405	66	30	2020	2020	NUM
taxlaw-7405	66	31	)	)	PUNCT
taxlaw-7405	66	32	,	,	PUNCT
taxlaw-7405	67	1	https://www.irs.gov/newsroom/irs-provides-guidance-under-thecares-act-to-taxpayers-with-net-operating-losses	https://www.irs.gov/newsroom/irs-provides-guidance-under-thecares-act-to-taxpayers-with-net-operating-losse	NOUN
taxlaw-7405	68	1	[	[	X
taxlaw-7405	68	2	https://perma.cc/mxw6-l4uy	https://perma.cc/mxw6-l4uy	X
taxlaw-7405	68	3	]	]	X
taxlaw-7405	68	4	.	.	PUNCT
taxlaw-7405	69	1	5	5	NUM
taxlaw-7405	69	2	the	the	DET
taxlaw-7405	69	3	globe	globe	NOUN
taxlaw-7405	69	4	is	be	AUX
taxlaw-7405	69	5	discussed	discuss	VERB
taxlaw-7405	69	6	in	in	ADP
taxlaw-7405	69	7	the	the	DET
taxlaw-7405	69	8	oecd	oecd	PROPN
taxlaw-7405	69	9	public	public	PROPN
taxlaw-7405	69	10	consultation	consultation	NOUN
taxlaw-7405	69	11	document	document	NOUN
taxlaw-7405	69	12	:	:	PUNCT
taxlaw-7405	69	13	organisation	organisation	NOUN
taxlaw-7405	69	14	for	for	ADP
taxlaw-7405	69	15	economic	economic	ADJ
taxlaw-7405	69	16	co	co	NOUN
taxlaw-7405	69	17	-	-	NOUN
taxlaw-7405	69	18	operation	operation	NOUN
taxlaw-7405	69	19	and	and	CCONJ
taxlaw-7405	69	20	development	development	NOUN
taxlaw-7405	70	1	[	[	X
taxlaw-7405	70	2	oecd	oecd	X
taxlaw-7405	70	3	]	]	X
taxlaw-7405	70	4	,	,	PUNCT
taxlaw-7405	70	5	global	global	ADJ
taxlaw-7405	70	6	anti	anti	ADJ
taxlaw-7405	70	7	-	-	ADJ
taxlaw-7405	70	8	base	base	ADJ
taxlaw-7405	70	9	erosion	erosion	NOUN
taxlaw-7405	70	10	proposal	proposal	NOUN
taxlaw-7405	70	11	(	(	PUNCT
taxlaw-7405	70	12	“	"	PUNCT
taxlaw-7405	70	13	globe”)—pillar	globe”)—pillar	X
taxlaw-7405	70	14	two	two	NUM
taxlaw-7405	70	15	(	(	PUNCT
taxlaw-7405	70	16	nov	nov	PROPN
taxlaw-7405	70	17	.	.	PROPN
taxlaw-7405	70	18	8	8	NUM
taxlaw-7405	70	19	,	,	PUNCT
taxlaw-7405	70	20	2019	2019	NUM
taxlaw-7405	70	21	)	)	PUNCT
taxlaw-7405	70	22	,	,	PUNCT
taxlaw-7405	70	23	http://www.oecd.org/tax/beps/public-consultation-document-global-anti-base-erosion-proposalpillar-two.pdf.pdf	http://www.oecd.org/tax/beps/public-consultation-document-global-anti-base-erosion-proposalpillar-two.pdf.pdf	NOUN
taxlaw-7405	71	1	[	[	X
taxlaw-7405	71	2	https://perma.cc/sr7h-3fak	https://perma.cc/sr7h-3fak	X
taxlaw-7405	71	3	]	]	X
taxlaw-7405	71	4	.	.	PUNCT
taxlaw-7405	71	5	6	6	NUM
taxlaw-7405	71	6	after	after	ADP
taxlaw-7405	71	7	completing	complete	VERB
taxlaw-7405	71	8	this	this	DET
taxlaw-7405	71	9	article	article	NOUN
taxlaw-7405	71	10	,	,	PUNCT
taxlaw-7405	71	11	i	i	PRON
taxlaw-7405	71	12	came	come	VERB
taxlaw-7405	71	13	across	across	ADP
taxlaw-7405	71	14	the	the	DET
taxlaw-7405	71	15	work	work	NOUN
taxlaw-7405	71	16	of	of	ADP
taxlaw-7405	71	17	daniel	daniel	PROPN
taxlaw-7405	71	18	shaviro	shaviro	PROPN
taxlaw-7405	71	19	.	.	PUNCT
taxlaw-7405	72	1	shaviro	shaviro	PROPN
taxlaw-7405	72	2	’s	’s	PART
taxlaw-7405	72	3	focus	focus	NOUN
taxlaw-7405	72	4	in	in	ADP
taxlaw-7405	72	5	his	his	PRON
taxlaw-7405	72	6	paper	paper	NOUN
taxlaw-7405	72	7	is	be	AUX
taxlaw-7405	72	8	primarily	primarily	ADV
taxlaw-7405	72	9	on	on	ADP
taxlaw-7405	72	10	the	the	DET
taxlaw-7405	72	11	taxonomy	taxonomy	NOUN
taxlaw-7405	72	12	of	of	ADP
taxlaw-7405	72	13	minimum	minimum	ADJ
taxlaw-7405	72	14	taxes	taxis	NOUN
taxlaw-7405	72	15	and	and	CCONJ
taxlaw-7405	72	16	the	the	DET
taxlaw-7405	72	17	potential	potential	NOUN
taxlaw-7405	72	18	for	for	ADP
taxlaw-7405	72	19	arbitrage	arbitrage	NOUN
taxlaw-7405	72	20	and	and	CCONJ
taxlaw-7405	72	21	the	the	DET
taxlaw-7405	72	22	possibility	possibility	NOUN
taxlaw-7405	72	23	of	of	ADP
taxlaw-7405	72	24	discontinuous	discontinuous	ADJ
taxlaw-7405	72	25	marginal	marginal	ADJ
taxlaw-7405	72	26	tax	tax	NOUN
taxlaw-7405	72	27	rates	rate	NOUN
taxlaw-7405	72	28	.	.	PUNCT
taxlaw-7405	73	1	my	my	PRON
taxlaw-7405	73	2	focus	focus	NOUN
taxlaw-7405	73	3	is	be	AUX
taxlaw-7405	73	4	more	more	ADJ
taxlaw-7405	73	5	on	on	ADP
taxlaw-7405	73	6	the	the	DET
taxlaw-7405	73	7	empirical	empirical	ADJ
taxlaw-7405	73	8	and	and	CCONJ
taxlaw-7405	73	9	psychological	psychological	ADJ
taxlaw-7405	73	10	arguments	argument	NOUN
taxlaw-7405	73	11	in	in	ADP
taxlaw-7405	73	12	favor	favor	NOUN
taxlaw-7405	73	13	of	of	ADP
taxlaw-7405	73	14	minimum	minimum	ADJ
taxlaw-7405	73	15	taxes	taxis	NOUN
taxlaw-7405	73	16	and	and	CCONJ
taxlaw-7405	73	17	our	our	PRON
taxlaw-7405	73	18	historical	historical	ADJ
taxlaw-7405	73	19	experience	experience	NOUN
taxlaw-7405	73	20	with	with	ADP
taxlaw-7405	73	21	them	they	PRON
taxlaw-7405	73	22	.	.	PUNCT
taxlaw-7405	74	1	see	see	VERB
taxlaw-7405	74	2	daniel	daniel	PROPN
taxlaw-7405	74	3	shaviro	shaviro	PROPN
taxlaw-7405	74	4	,	,	PUNCT
taxlaw-7405	74	5	what	what	PRON
taxlaw-7405	74	6	are	be	AUX
taxlaw-7405	74	7	minimum	minimum	ADJ
taxlaw-7405	74	8	taxes	taxis	NOUN
taxlaw-7405	74	9	and	and	CCONJ
taxlaw-7405	74	10	why	why	SCONJ
taxlaw-7405	74	11	might	might	AUX
taxlaw-7405	74	12	one	one	NUM
taxlaw-7405	74	13	favor	favor	VERB
taxlaw-7405	74	14	or	or	CCONJ
taxlaw-7405	74	15	disfavor	disfavor	VERB
taxlaw-7405	74	16	them	they	PRON
taxlaw-7405	74	17	?	?	PUNCT
taxlaw-7405	75	1	(	(	PUNCT
taxlaw-7405	75	2	n.y.u	n.y.u	NOUN
taxlaw-7405	75	3	.	.	PROPN
taxlaw-7405	75	4	,	,	PUNCT
taxlaw-7405	75	5	law	law	NOUN
taxlaw-7405	75	6	and	and	CCONJ
taxlaw-7405	75	7	econ	econ	NOUN
taxlaw-7405	75	8	.	.	PUNCT
taxlaw-7405	76	1	paper	paper	NOUN
taxlaw-7405	76	2	series	series	NOUN
taxlaw-7405	76	3	,	,	PUNCT
taxlaw-7405	76	4	working	working	NOUN
taxlaw-7405	76	5	paper	paper	NOUN
taxlaw-7405	76	6	no	no	INTJ
taxlaw-7405	76	7	.	.	PROPN
taxlaw-7405	77	1	20	20	NUM
taxlaw-7405	77	2	-	-	SYM
taxlaw-7405	77	3	38	38	NUM
taxlaw-7405	77	4	,	,	PUNCT
taxlaw-7405	77	5	2020	2020	NUM
taxlaw-7405	77	6	)	)	PUNCT
taxlaw-7405	77	7	.	.	PUNCT
taxlaw-7405	78	1	4	4	NUM
taxlaw-7405	78	2	columbia	columbia	PROPN
taxlaw-7405	78	3	journal	journal	PROPN
taxlaw-7405	78	4	of	of	ADP
taxlaw-7405	78	5	tax	tax	NOUN
taxlaw-7405	78	6	law	law	NOUN
taxlaw-7405	78	7	[	[	X
taxlaw-7405	78	8	vol	vol	NOUN
taxlaw-7405	78	9	.	.	PUNCT
taxlaw-7405	79	1	12:1	12:1	NUM
taxlaw-7405	79	2	tax	tax	NOUN
taxlaw-7405	79	3	bases	basis	NOUN
taxlaw-7405	79	4	for	for	ADP
taxlaw-7405	79	5	the	the	DET
taxlaw-7405	79	6	regular	regular	ADJ
taxlaw-7405	79	7	tax	tax	NOUN
taxlaw-7405	79	8	and	and	CCONJ
taxlaw-7405	79	9	the	the	DET
taxlaw-7405	79	10	alternative	alternative	ADJ
taxlaw-7405	79	11	minimum	minimum	ADJ
taxlaw-7405	79	12	tax	tax	NOUN
taxlaw-7405	79	13	and	and	CCONJ
taxlaw-7405	79	14	the	the	DET
taxlaw-7405	79	15	problems	problem	NOUN
taxlaw-7405	79	16	that	that	PRON
taxlaw-7405	79	17	arise	arise	VERB
taxlaw-7405	79	18	from	from	ADP
taxlaw-7405	79	19	these	these	DET
taxlaw-7405	79	20	interactions	interaction	NOUN
taxlaw-7405	79	21	.	.	PUNCT
taxlaw-7405	80	1	i	i	PRON
taxlaw-7405	80	2	draw	draw	VERB
taxlaw-7405	80	3	on	on	ADP
taxlaw-7405	80	4	the	the	DET
taxlaw-7405	80	5	historical	historical	ADJ
taxlaw-7405	80	6	u.s	u.s	PROPN
taxlaw-7405	80	7	.	.	PROPN
taxlaw-7405	80	8	experience	experience	NOUN
taxlaw-7405	80	9	with	with	ADP
taxlaw-7405	80	10	respect	respect	NOUN
taxlaw-7405	80	11	to	to	ADP
taxlaw-7405	80	12	the	the	DET
taxlaw-7405	80	13	evolution	evolution	NOUN
taxlaw-7405	80	14	of	of	ADP
taxlaw-7405	80	15	the	the	DET
taxlaw-7405	80	16	individual	individual	ADJ
taxlaw-7405	80	17	and	and	CCONJ
taxlaw-7405	80	18	corporate	corporate	ADJ
taxlaw-7405	80	19	amts	amts	NOUN
taxlaw-7405	80	20	to	to	PART
taxlaw-7405	80	21	demonstrate	demonstrate	VERB
taxlaw-7405	80	22	these	these	DET
taxlaw-7405	80	23	points	point	NOUN
taxlaw-7405	80	24	.	.	PUNCT
taxlaw-7405	81	1	i	i	PRON
taxlaw-7405	81	2	also	also	ADV
taxlaw-7405	81	3	discuss	discuss	VERB
taxlaw-7405	81	4	the	the	DET
taxlaw-7405	81	5	range	range	NOUN
taxlaw-7405	81	6	of	of	ADP
taxlaw-7405	81	7	issues	issue	NOUN
taxlaw-7405	81	8	that	that	PRON
taxlaw-7405	81	9	would	would	AUX
taxlaw-7405	81	10	arise	arise	VERB
taxlaw-7405	81	11	from	from	ADP
taxlaw-7405	81	12	using	use	VERB
taxlaw-7405	81	13	book	book	NOUN
taxlaw-7405	81	14	income	income	NOUN
taxlaw-7405	81	15	as	as	ADP
taxlaw-7405	81	16	a	a	DET
taxlaw-7405	81	17	base	base	NOUN
taxlaw-7405	81	18	for	for	ADP
taxlaw-7405	81	19	an	an	DET
taxlaw-7405	81	20	alternative	alternative	ADJ
taxlaw-7405	81	21	minimum	minimum	ADJ
taxlaw-7405	81	22	tax	tax	NOUN
taxlaw-7405	81	23	.	.	PUNCT
taxlaw-7405	82	1	finally	finally	ADV
taxlaw-7405	82	2	,	,	PUNCT
taxlaw-7405	82	3	i	i	PRON
taxlaw-7405	82	4	illustrate	illustrate	VERB
taxlaw-7405	82	5	the	the	DET
taxlaw-7405	82	6	use	use	NOUN
taxlaw-7405	82	7	of	of	ADP
taxlaw-7405	82	8	minimum	minimum	ADJ
taxlaw-7405	82	9	taxes	taxis	NOUN
taxlaw-7405	82	10	in	in	ADP
taxlaw-7405	82	11	the	the	DET
taxlaw-7405	82	12	state	state	NOUN
taxlaw-7405	82	13	corporate	corporate	ADJ
taxlaw-7405	82	14	tax	tax	NOUN
taxlaw-7405	82	15	context	context	NOUN
taxlaw-7405	82	16	for	for	ADP
taxlaw-7405	82	17	a	a	DET
taxlaw-7405	82	18	potential	potential	ADJ
taxlaw-7405	82	19	reform	reform	NOUN
taxlaw-7405	82	20	.	.	PUNCT
taxlaw-7405	83	1	i	i	PRON
taxlaw-7405	83	2	conclude	conclude	VERB
taxlaw-7405	83	3	that	that	SCONJ
taxlaw-7405	83	4	both	both	CCONJ
taxlaw-7405	83	5	fairness	fairness	NOUN
taxlaw-7405	83	6	and	and	CCONJ
taxlaw-7405	83	7	efficiency	efficiency	NOUN
taxlaw-7405	83	8	considerations	consideration	NOUN
taxlaw-7405	83	9	may	may	AUX
taxlaw-7405	83	10	warrant	warrant	VERB
taxlaw-7405	83	11	minimum	minimum	ADJ
taxlaw-7405	83	12	taxes	taxis	NOUN
taxlaw-7405	83	13	in	in	ADP
taxlaw-7405	83	14	some	some	DET
taxlaw-7405	83	15	carefully	carefully	ADV
taxlaw-7405	83	16	circumscribed	circumscribed	ADJ
taxlaw-7405	83	17	and	and	CCONJ
taxlaw-7405	83	18	second	second	ADV
taxlaw-7405	83	19	-	-	PUNCT
taxlaw-7405	83	20	best	good	ADJ
taxlaw-7405	83	21	circumstances	circumstance	NOUN
taxlaw-7405	83	22	.	.	PUNCT
taxlaw-7405	84	1	for	for	ADP
taxlaw-7405	84	2	the	the	DET
taxlaw-7405	84	3	reasons	reason	NOUN
taxlaw-7405	84	4	i	i	PRON
taxlaw-7405	84	5	discuss	discuss	VERB
taxlaw-7405	84	6	in	in	ADP
taxlaw-7405	84	7	this	this	DET
taxlaw-7405	84	8	article	article	NOUN
taxlaw-7405	84	9	,	,	PUNCT
taxlaw-7405	84	10	these	these	DET
taxlaw-7405	84	11	taxes	taxis	NOUN
taxlaw-7405	84	12	will	will	AUX
taxlaw-7405	84	13	not	not	PART
taxlaw-7405	84	14	go	go	VERB
taxlaw-7405	84	15	away	away	ADV
taxlaw-7405	84	16	.	.	PUNCT
taxlaw-7405	85	1	they	they	PRON
taxlaw-7405	85	2	should	should	AUX
taxlaw-7405	85	3	therefore	therefore	ADV
taxlaw-7405	85	4	be	be	AUX
taxlaw-7405	85	5	structured	structure	VERB
taxlaw-7405	85	6	as	as	ADV
taxlaw-7405	85	7	carefully	carefully	ADV
taxlaw-7405	85	8	as	as	ADP
taxlaw-7405	85	9	possible	possible	ADJ
taxlaw-7405	85	10	to	to	PART
taxlaw-7405	85	11	do	do	VERB
taxlaw-7405	85	12	minimal	minimal	ADJ
taxlaw-7405	85	13	harm	harm	NOUN
taxlaw-7405	85	14	.	.	PUNCT
taxlaw-7405	86	1	they	they	PRON
taxlaw-7405	86	2	should	should	AUX
taxlaw-7405	86	3	be	be	AUX
taxlaw-7405	86	4	“	"	PUNCT
taxlaw-7405	86	5	boutique	boutique	NOUN
taxlaw-7405	86	6	taxes	taxis	NOUN
taxlaw-7405	86	7	”	"	PUNCT
taxlaw-7405	86	8	and	and	CCONJ
taxlaw-7405	86	9	not	not	PART
taxlaw-7405	86	10	“	"	PUNCT
taxlaw-7405	86	11	mass	mass	ADJ
taxlaw-7405	86	12	taxes	taxis	NOUN
taxlaw-7405	86	13	”	"	PUNCT
taxlaw-7405	86	14	to	to	PART
taxlaw-7405	86	15	avoid	avoid	VERB
taxlaw-7405	86	16	the	the	DET
taxlaw-7405	86	17	historical	historical	ADJ
taxlaw-7405	86	18	problems	problem	NOUN
taxlaw-7405	86	19	we	we	PRON
taxlaw-7405	86	20	have	have	AUX
taxlaw-7405	86	21	witnessed	witness	VERB
taxlaw-7405	86	22	with	with	ADP
taxlaw-7405	86	23	our	our	PRON
taxlaw-7405	86	24	minimum	minimum	ADJ
taxlaw-7405	86	25	taxes	taxis	NOUN
taxlaw-7405	86	26	.	.	PUNCT
taxlaw-7405	87	1	ii	ii	X
taxlaw-7405	87	2	.	.	PUNCT
taxlaw-7405	88	1	three	three	NUM
taxlaw-7405	88	2	rationales	rationale	NOUN
taxlaw-7405	88	3	for	for	ADP
taxlaw-7405	88	4	minimum	minimum	ADJ
taxlaw-7405	88	5	taxes	taxis	NOUN
taxlaw-7405	88	6	before	before	ADP
taxlaw-7405	88	7	discussing	discuss	VERB
taxlaw-7405	88	8	the	the	DET
taxlaw-7405	88	9	theoretical	theoretical	ADJ
taxlaw-7405	88	10	rationales	rationale	NOUN
taxlaw-7405	88	11	for	for	ADP
taxlaw-7405	88	12	minimum	minimum	ADJ
taxlaw-7405	88	13	taxes	taxis	NOUN
taxlaw-7405	88	14	,	,	PUNCT
taxlaw-7405	88	15	a	a	DET
taxlaw-7405	88	16	few	few	ADJ
taxlaw-7405	88	17	definitions	definition	NOUN
taxlaw-7405	88	18	will	will	AUX
taxlaw-7405	88	19	be	be	AUX
taxlaw-7405	88	20	helpful	helpful	ADJ
taxlaw-7405	88	21	.	.	PUNCT
taxlaw-7405	89	1	i	i	PRON
taxlaw-7405	89	2	will	will	AUX
taxlaw-7405	89	3	define	define	VERB
taxlaw-7405	89	4	minimum	minimum	ADJ
taxlaw-7405	89	5	taxes	taxis	NOUN
taxlaw-7405	89	6	as	as	ADP
taxlaw-7405	89	7	any	any	DET
taxlaw-7405	89	8	taxes	taxis	NOUN
taxlaw-7405	89	9	that	that	PRON
taxlaw-7405	89	10	are	be	AUX
taxlaw-7405	89	11	designed	design	VERB
taxlaw-7405	89	12	to	to	PART
taxlaw-7405	89	13	place	place	VERB
taxlaw-7405	89	14	a	a	DET
taxlaw-7405	89	15	floor	floor	NOUN
taxlaw-7405	89	16	—	—	PUNCT
taxlaw-7405	89	17	which	which	PRON
taxlaw-7405	89	18	typically	typically	ADV
taxlaw-7405	89	19	,	,	PUNCT
taxlaw-7405	89	20	but	but	CCONJ
taxlaw-7405	89	21	not	not	PART
taxlaw-7405	89	22	necessarily	necessarily	ADV
taxlaw-7405	89	23	,	,	PUNCT
taxlaw-7405	89	24	will	will	AUX
taxlaw-7405	89	25	be	be	AUX
taxlaw-7405	89	26	taxpayer	taxpayer	NOUN
taxlaw-7405	89	27	-	-	PUNCT
taxlaw-7405	89	28	specific	specific	NOUN
taxlaw-7405	89	29	—	—	PUNCT
taxlaw-7405	89	30	on	on	ADP
taxlaw-7405	89	31	the	the	DET
taxlaw-7405	89	32	taxes	taxis	NOUN
taxlaw-7405	89	33	paid	pay	VERB
taxlaw-7405	89	34	by	by	ADP
taxlaw-7405	89	35	any	any	DET
taxlaw-7405	89	36	entity	entity	NOUN
taxlaw-7405	89	37	.	.	PUNCT
taxlaw-7405	90	1	alternative	alternative	ADJ
taxlaw-7405	90	2	minimum	minimum	ADJ
taxlaw-7405	90	3	taxes	taxis	NOUN
taxlaw-7405	90	4	are	be	AUX
taxlaw-7405	90	5	those	those	DET
taxlaw-7405	90	6	taxes	taxis	NOUN
taxlaw-7405	90	7	that	that	PRON
taxlaw-7405	90	8	use	use	VERB
taxlaw-7405	90	9	an	an	DET
taxlaw-7405	90	10	alternative	alternative	ADJ
taxlaw-7405	90	11	base	base	NOUN
taxlaw-7405	90	12	to	to	PART
taxlaw-7405	90	13	compute	compute	VERB
taxlaw-7405	90	14	the	the	DET
taxlaw-7405	90	15	minimum	minimum	ADJ
taxlaw-7405	90	16	tax	tax	NOUN
taxlaw-7405	90	17	.	.	PUNCT
taxlaw-7405	91	1	so	so	ADV
taxlaw-7405	91	2	,	,	PUNCT
taxlaw-7405	91	3	for	for	ADP
taxlaw-7405	91	4	example	example	NOUN
taxlaw-7405	91	5	,	,	PUNCT
taxlaw-7405	91	6	a	a	DET
taxlaw-7405	91	7	rule	rule	NOUN
taxlaw-7405	91	8	that	that	PRON
taxlaw-7405	91	9	specified	specify	VERB
taxlaw-7405	91	10	a	a	DET
taxlaw-7405	91	11	minimum	minimum	ADJ
taxlaw-7405	91	12	ten	ten	NUM
taxlaw-7405	91	13	percent	percent	NOUN
taxlaw-7405	91	14	rate	rate	NOUN
taxlaw-7405	91	15	on	on	ADP
taxlaw-7405	91	16	foreign	foreign	ADJ
taxlaw-7405	91	17	-	-	PUNCT
taxlaw-7405	91	18	sourced	source	VERB
taxlaw-7405	91	19	income	income	NOUN
taxlaw-7405	91	20	—	—	PUNCT
taxlaw-7405	91	21	regardless	regardless	ADV
taxlaw-7405	91	22	of	of	ADP
taxlaw-7405	91	23	what	what	DET
taxlaw-7405	91	24	rate	rate	NOUN
taxlaw-7405	91	25	was	be	AUX
taxlaw-7405	91	26	levied	levy	VERB
taxlaw-7405	91	27	by	by	ADP
taxlaw-7405	91	28	a	a	DET
taxlaw-7405	91	29	foreign	foreign	ADJ
taxlaw-7405	91	30	country	country	NOUN
taxlaw-7405	91	31	—	—	PUNCT
taxlaw-7405	91	32	would	would	AUX
taxlaw-7405	91	33	clearly	clearly	ADV
taxlaw-7405	91	34	be	be	AUX
taxlaw-7405	91	35	a	a	DET
taxlaw-7405	91	36	minimum	minimum	ADJ
taxlaw-7405	91	37	tax	tax	NOUN
taxlaw-7405	91	38	,	,	PUNCT
taxlaw-7405	91	39	whereas	whereas	SCONJ
taxlaw-7405	91	40	a	a	DET
taxlaw-7405	91	41	state	state	NOUN
taxlaw-7405	91	42	using	use	VERB
taxlaw-7405	91	43	a	a	DET
taxlaw-7405	91	44	franchise	franchise	NOUN
taxlaw-7405	91	45	tax	tax	NOUN
taxlaw-7405	91	46	calculation	calculation	NOUN
taxlaw-7405	91	47	to	to	PART
taxlaw-7405	91	48	place	place	VERB
taxlaw-7405	91	49	a	a	DET
taxlaw-7405	91	50	floor	floor	NOUN
taxlaw-7405	91	51	on	on	ADP
taxlaw-7405	91	52	a	a	DET
taxlaw-7405	91	53	corporation	corporation	NOUN
taxlaw-7405	91	54	’s	’s	PART
taxlaw-7405	91	55	state	state	NOUN
taxlaw-7405	91	56	income	income	NOUN
taxlaw-7405	91	57	tax	tax	NOUN
taxlaw-7405	91	58	would	would	AUX
taxlaw-7405	91	59	be	be	AUX
taxlaw-7405	91	60	deemed	deem	VERB
taxlaw-7405	91	61	an	an	DET
taxlaw-7405	91	62	alternative	alternative	ADJ
taxlaw-7405	91	63	minimum	minimum	ADJ
taxlaw-7405	91	64	tax	tax	NOUN
taxlaw-7405	91	65	.	.	PUNCT
taxlaw-7405	92	1	alternative	alternative	ADJ
taxlaw-7405	92	2	minimum	minimum	ADJ
taxlaw-7405	92	3	taxes	taxis	NOUN
taxlaw-7405	92	4	are	be	AUX
taxlaw-7405	92	5	thus	thus	ADV
taxlaw-7405	92	6	a	a	DET
taxlaw-7405	92	7	subset	subset	NOUN
taxlaw-7405	92	8	of	of	ADP
taxlaw-7405	92	9	minimum	minimum	ADJ
taxlaw-7405	92	10	taxes	taxis	NOUN
taxlaw-7405	92	11	in	in	ADP
taxlaw-7405	92	12	our	our	PRON
taxlaw-7405	92	13	terminology	terminology	NOUN
taxlaw-7405	92	14	.	.	PUNCT
taxlaw-7405	93	1	in	in	ADP
taxlaw-7405	93	2	this	this	DET
taxlaw-7405	93	3	section	section	NOUN
taxlaw-7405	93	4	,	,	PUNCT
taxlaw-7405	93	5	i	i	PRON
taxlaw-7405	93	6	discuss	discuss	VERB
taxlaw-7405	93	7	and	and	CCONJ
taxlaw-7405	93	8	evaluate	evaluate	VERB
taxlaw-7405	93	9	three	three	NUM
taxlaw-7405	93	10	different	different	ADJ
taxlaw-7405	93	11	rationales	rationale	NOUN
taxlaw-7405	93	12	for	for	ADP
taxlaw-7405	93	13	minimum	minimum	ADJ
taxlaw-7405	93	14	taxes	taxis	NOUN
taxlaw-7405	93	15	.	.	PUNCT
taxlaw-7405	94	1	the	the	DET
taxlaw-7405	94	2	first	first	ADJ
taxlaw-7405	94	3	perspective	perspective	NOUN
taxlaw-7405	94	4	is	be	AUX
taxlaw-7405	94	5	based	base	VERB
taxlaw-7405	94	6	on	on	ADP
taxlaw-7405	94	7	the	the	DET
taxlaw-7405	94	8	role	role	NOUN
taxlaw-7405	94	9	that	that	PRON
taxlaw-7405	94	10	minimum	minimum	ADJ
taxlaw-7405	94	11	taxes	taxis	NOUN
taxlaw-7405	94	12	could	could	AUX
taxlaw-7405	94	13	play	play	VERB
taxlaw-7405	94	14	in	in	ADP
taxlaw-7405	94	15	ameliorating	ameliorate	VERB
taxlaw-7405	94	16	concerns	concern	NOUN
taxlaw-7405	94	17	arising	arise	VERB
taxlaw-7405	94	18	from	from	ADP
taxlaw-7405	94	19	tax	tax	NOUN
taxlaw-7405	94	20	competition	competition	NOUN
taxlaw-7405	94	21	and	and	CCONJ
taxlaw-7405	94	22	the	the	DET
taxlaw-7405	94	23	use	use	NOUN
taxlaw-7405	94	24	of	of	ADP
taxlaw-7405	94	25	tax	tax	NOUN
taxlaw-7405	94	26	havens	haven	NOUN
taxlaw-7405	94	27	.	.	PUNCT
taxlaw-7405	95	1	here	here	ADV
taxlaw-7405	95	2	,	,	PUNCT
taxlaw-7405	95	3	the	the	DET
taxlaw-7405	95	4	minimum	minimum	ADJ
taxlaw-7405	95	5	taxes	taxis	NOUN
taxlaw-7405	95	6	would	would	AUX
taxlaw-7405	95	7	arise	arise	VERB
taxlaw-7405	95	8	from	from	ADP
taxlaw-7405	95	9	a	a	DET
taxlaw-7405	95	10	multilateral	multilateral	ADJ
taxlaw-7405	95	11	agreement	agreement	NOUN
taxlaw-7405	95	12	.	.	PUNCT
taxlaw-7405	96	1	as	as	SCONJ
taxlaw-7405	96	2	i	i	PRON
taxlaw-7405	96	3	discuss	discuss	VERB
taxlaw-7405	96	4	below	below	ADV
taxlaw-7405	96	5	,	,	PUNCT
taxlaw-7405	96	6	these	these	DET
taxlaw-7405	96	7	ideas	idea	NOUN
taxlaw-7405	96	8	have	have	AUX
taxlaw-7405	96	9	been	be	AUX
taxlaw-7405	96	10	put	put	VERB
taxlaw-7405	96	11	forward	forward	ADV
taxlaw-7405	96	12	in	in	ADP
taxlaw-7405	96	13	the	the	DET
taxlaw-7405	96	14	international	international	ADJ
taxlaw-7405	96	15	tax	tax	NOUN
taxlaw-7405	96	16	context	context	NOUN
taxlaw-7405	96	17	.	.	PUNCT
taxlaw-7405	97	1	the	the	DET
taxlaw-7405	97	2	second	second	ADJ
taxlaw-7405	97	3	rationale	rationale	NOUN
taxlaw-7405	97	4	traces	trace	NOUN
taxlaw-7405	97	5	back	back	ADV
taxlaw-7405	97	6	to	to	ADP
taxlaw-7405	97	7	the	the	DET
taxlaw-7405	97	8	original	original	ADJ
taxlaw-7405	97	9	motivations	motivation	NOUN
taxlaw-7405	97	10	for	for	ADP
taxlaw-7405	97	11	the	the	DET
taxlaw-7405	97	12	amt	amt	PROPN
taxlaw-7405	97	13	in	in	ADP
taxlaw-7405	97	14	the	the	DET
taxlaw-7405	97	15	united	united	PROPN
taxlaw-7405	97	16	states	states	PROPN
taxlaw-7405	97	17	.	.	PUNCT
taxlaw-7405	98	1	even	even	ADV
taxlaw-7405	98	2	when	when	SCONJ
taxlaw-7405	98	3	individuals	individual	NOUN
taxlaw-7405	98	4	or	or	CCONJ
taxlaw-7405	98	5	corporations	corporation	NOUN
taxlaw-7405	98	6	are	be	AUX
taxlaw-7405	98	7	complying	comply	VERB
taxlaw-7405	98	8	with	with	ADP
taxlaw-7405	98	9	the	the	DET
taxlaw-7405	98	10	rules	rule	NOUN
taxlaw-7405	98	11	and	and	CCONJ
taxlaw-7405	98	12	regulations	regulation	NOUN
taxlaw-7405	98	13	of	of	ADP
taxlaw-7405	98	14	the	the	DET
taxlaw-7405	98	15	tax	tax	NOUN
taxlaw-7405	98	16	system	system	NOUN
taxlaw-7405	98	17	and	and	CCONJ
taxlaw-7405	98	18	employing	employ	VERB
taxlaw-7405	98	19	legitimate	legitimate	ADJ
taxlaw-7405	98	20	deductions	deduction	NOUN
taxlaw-7405	98	21	,	,	PUNCT
taxlaw-7405	98	22	exclusions	exclusion	NOUN
taxlaw-7405	98	23	,	,	PUNCT
taxlaw-7405	98	24	credits	credit	NOUN
taxlaw-7405	98	25	,	,	PUNCT
taxlaw-7405	98	26	and	and	CCONJ
taxlaw-7405	98	27	other	other	ADJ
taxlaw-7405	98	28	tax	tax	NOUN
taxlaw-7405	98	29	preferences	preference	NOUN
taxlaw-7405	98	30	,	,	PUNCT
taxlaw-7405	98	31	an	an	DET
taxlaw-7405	98	32	outcome	outcome	NOUN
taxlaw-7405	98	33	that	that	PRON
taxlaw-7405	98	34	results	result	VERB
taxlaw-7405	98	35	in	in	ADP
taxlaw-7405	98	36	zero	zero	NUM
taxlaw-7405	98	37	tax	tax	NOUN
taxlaw-7405	98	38	payments	payment	NOUN
taxlaw-7405	98	39	or	or	CCONJ
taxlaw-7405	98	40	limited	limited	ADJ
taxlaw-7405	98	41	payments	payment	NOUN
taxlaw-7405	98	42	for	for	ADP
taxlaw-7405	98	43	taxpayers	taxpayer	NOUN
taxlaw-7405	98	44	may	may	AUX
taxlaw-7405	98	45	appear	appear	VERB
taxlaw-7405	98	46	unfair	unfair	ADJ
taxlaw-7405	98	47	and	and	CCONJ
taxlaw-7405	98	48	unacceptable	unacceptable	ADJ
taxlaw-7405	98	49	to	to	ADP
taxlaw-7405	98	50	many	many	ADJ
taxlaw-7405	98	51	in	in	ADP
taxlaw-7405	98	52	the	the	DET
taxlaw-7405	98	53	public	public	NOUN
taxlaw-7405	98	54	.	.	PUNCT
taxlaw-7405	99	1	an	an	DET
taxlaw-7405	99	2	important	important	ADJ
taxlaw-7405	99	3	issue	issue	NOUN
taxlaw-7405	99	4	is	be	AUX
taxlaw-7405	99	5	how	how	SCONJ
taxlaw-7405	99	6	corporations	corporation	NOUN
taxlaw-7405	99	7	are	be	AUX
taxlaw-7405	99	8	conceived	conceive	VERB
taxlaw-7405	99	9	—	—	PUNCT
taxlaw-7405	99	10	are	be	AUX
taxlaw-7405	99	11	they	they	PRON
taxlaw-7405	99	12	just	just	ADV
taxlaw-7405	99	13	conduits	conduit	NOUN
taxlaw-7405	99	14	for	for	ADP
taxlaw-7405	99	15	shareholders	shareholder	NOUN
taxlaw-7405	99	16	or	or	CCONJ
taxlaw-7405	99	17	viewed	view	VERB
taxlaw-7405	99	18	as	as	ADP
taxlaw-7405	99	19	entities	entity	NOUN
taxlaw-7405	99	20	in	in	ADP
taxlaw-7405	99	21	themselves	themselves	PRON
taxlaw-7405	99	22	?	?	PUNCT
taxlaw-7405	100	1	if	if	SCONJ
taxlaw-7405	100	2	the	the	DET
taxlaw-7405	100	3	public	public	NOUN
taxlaw-7405	100	4	holds	hold	VERB
taxlaw-7405	100	5	the	the	DET
taxlaw-7405	100	6	latter	latter	ADJ
taxlaw-7405	100	7	view	view	NOUN
taxlaw-7405	100	8	,	,	PUNCT
taxlaw-7405	100	9	then	then	ADV
taxlaw-7405	100	10	corporations	corporation	NOUN
taxlaw-7405	100	11	that	that	PRON
taxlaw-7405	100	12	do	do	AUX
taxlaw-7405	100	13	not	not	PART
taxlaw-7405	100	14	pay	pay	VERB
taxlaw-7405	100	15	taxes	taxis	NOUN
taxlaw-7405	100	16	will	will	AUX
taxlaw-7405	100	17	draw	draw	VERB
taxlaw-7405	100	18	the	the	DET
taxlaw-7405	100	19	public	public	ADJ
taxlaw-7405	100	20	ire	ire	NOUN
taxlaw-7405	100	21	and	and	CCONJ
taxlaw-7405	100	22	create	create	VERB
taxlaw-7405	100	23	perceptions	perception	NOUN
taxlaw-7405	100	24	of	of	ADP
taxlaw-7405	100	25	unfairness	unfairness	NOUN
taxlaw-7405	100	26	in	in	ADP
taxlaw-7405	100	27	the	the	DET
taxlaw-7405	100	28	tax	tax	NOUN
taxlaw-7405	100	29	system	system	NOUN
taxlaw-7405	100	30	.	.	PUNCT
taxlaw-7405	101	1	the	the	DET
taxlaw-7405	101	2	third	third	ADJ
taxlaw-7405	101	3	and	and	CCONJ
taxlaw-7405	101	4	perhaps	perhaps	ADV
taxlaw-7405	101	5	most	most	ADV
taxlaw-7405	101	6	important	important	ADJ
taxlaw-7405	101	7	rationale	rationale	NOUN
taxlaw-7405	101	8	is	be	AUX
taxlaw-7405	101	9	the	the	DET
taxlaw-7405	101	10	role	role	NOUN
taxlaw-7405	101	11	that	that	PRON
taxlaw-7405	101	12	minimum	minimum	ADJ
taxlaw-7405	101	13	taxes	taxis	NOUN
taxlaw-7405	101	14	can	can	AUX
taxlaw-7405	101	15	play	play	VERB
taxlaw-7405	101	16	in	in	ADP
taxlaw-7405	101	17	promoting	promote	VERB
taxlaw-7405	101	18	economic	economic	ADJ
taxlaw-7405	101	19	efficiency	efficiency	NOUN
taxlaw-7405	101	20	.	.	PUNCT
taxlaw-7405	102	1	the	the	DET
taxlaw-7405	102	2	insight	insight	NOUN
taxlaw-7405	102	3	here	here	ADV
taxlaw-7405	102	4	is	be	AUX
taxlaw-7405	102	5	that	that	SCONJ
taxlaw-7405	102	6	minimum	minimum	ADJ
taxlaw-7405	102	7	taxes	taxis	NOUN
taxlaw-7405	102	8	can	can	AUX
taxlaw-7405	102	9	serve	serve	VERB
taxlaw-7405	102	10	as	as	ADP
taxlaw-7405	102	11	a	a	DET
taxlaw-7405	102	12	safeguard	safeguard	NOUN
taxlaw-7405	102	13	or	or	CCONJ
taxlaw-7405	102	14	backstop	backstop	VERB
taxlaw-7405	102	15	against	against	ADP
taxlaw-7405	102	16	overly	overly	ADV
taxlaw-7405	102	17	broad	broad	ADJ
taxlaw-7405	102	18	tax	tax	NOUN
taxlaw-7405	102	19	incentives	incentive	NOUN
taxlaw-7405	102	20	and	and	CCONJ
taxlaw-7405	102	21	provisions	provision	NOUN
taxlaw-7405	102	22	of	of	ADP
taxlaw-7405	102	23	the	the	DET
taxlaw-7405	102	24	tax	tax	NOUN
taxlaw-7405	102	25	code	code	NOUN
taxlaw-7405	102	26	that	that	PRON
taxlaw-7405	102	27	are	be	AUX
taxlaw-7405	102	28	difficult	difficult	ADJ
taxlaw-7405	102	29	for	for	SCONJ
taxlaw-7405	102	30	tax	tax	NOUN
taxlaw-7405	102	31	administrators	administrator	NOUN
taxlaw-7405	102	32	to	to	PART
taxlaw-7405	102	33	monitor	monitor	VERB
taxlaw-7405	102	34	and	and	CCONJ
taxlaw-7405	102	35	that	that	PRON
taxlaw-7405	102	36	can	can	AUX
taxlaw-7405	102	37	be	be	AUX
taxlaw-7405	102	38	too	too	ADV
taxlaw-7405	102	39	easily	easily	ADV
taxlaw-7405	102	40	manipulated	manipulate	VERB
taxlaw-7405	102	41	by	by	ADP
taxlaw-7405	102	42	taxpayers	taxpayer	NOUN
taxlaw-7405	102	43	.	.	PUNCT
taxlaw-7405	103	1	in	in	ADP
taxlaw-7405	103	2	these	these	DET
taxlaw-7405	103	3	cases	case	NOUN
taxlaw-7405	103	4	,	,	PUNCT
taxlaw-7405	103	5	minimum	minimum	ADJ
taxlaw-7405	103	6	taxes	taxis	NOUN
taxlaw-7405	103	7	serve	serve	VERB
taxlaw-7405	103	8	as	as	ADP
taxlaw-7405	103	9	tools	tool	NOUN
taxlaw-7405	103	10	to	to	PART
taxlaw-7405	103	11	prevent	prevent	VERB
taxlaw-7405	103	12	problems	problem	NOUN
taxlaw-7405	103	13	that	that	PRON
taxlaw-7405	103	14	emerge	emerge	VERB
taxlaw-7405	103	15	in	in	ADP
taxlaw-7405	103	16	the	the	DET
taxlaw-7405	103	17	tax	tax	NOUN
taxlaw-7405	103	18	system	system	NOUN
taxlaw-7405	103	19	because	because	SCONJ
taxlaw-7405	103	20	other	other	ADJ
taxlaw-7405	103	21	components	component	NOUN
taxlaw-7405	103	22	of	of	ADP
taxlaw-7405	103	23	the	the	DET
taxlaw-7405	103	24	system	system	NOUN
taxlaw-7405	103	25	are	be	AUX
taxlaw-7405	103	26	imperfect	imperfect	ADJ
taxlaw-7405	103	27	.	.	PUNCT
taxlaw-7405	104	1	a.	a.	NOUN
taxlaw-7405	104	2	multilateral	multilateral	ADJ
taxlaw-7405	104	3	minimum	minimum	ADJ
taxlaw-7405	104	4	taxes	taxis	NOUN
taxlaw-7405	104	5	a	a	DET
taxlaw-7405	104	6	jurisdiction	jurisdiction	NOUN
taxlaw-7405	104	7	may	may	AUX
taxlaw-7405	104	8	levy	levy	VERB
taxlaw-7405	104	9	its	its	PRON
taxlaw-7405	104	10	own	own	ADJ
taxlaw-7405	104	11	minimum	minimum	ADJ
taxlaw-7405	104	12	tax	tax	NOUN
taxlaw-7405	104	13	regardless	regardless	ADV
taxlaw-7405	104	14	of	of	ADP
taxlaw-7405	104	15	the	the	DET
taxlaw-7405	104	16	taxes	taxis	NOUN
taxlaw-7405	104	17	levied	levy	VERB
taxlaw-7405	104	18	by	by	ADP
taxlaw-7405	104	19	other	other	ADJ
taxlaw-7405	104	20	countries	country	NOUN
taxlaw-7405	104	21	or	or	CCONJ
taxlaw-7405	104	22	jurisdictions	jurisdiction	NOUN
taxlaw-7405	104	23	.	.	PUNCT
taxlaw-7405	105	1	these	these	PRON
taxlaw-7405	105	2	are	be	AUX
taxlaw-7405	105	3	unilateral	unilateral	ADJ
taxlaw-7405	105	4	minimum	minimum	ADJ
taxlaw-7405	105	5	taxes	taxis	NOUN
taxlaw-7405	105	6	.	.	PUNCT
taxlaw-7405	106	1	on	on	ADP
taxlaw-7405	106	2	the	the	DET
taxlaw-7405	106	3	other	other	ADJ
taxlaw-7405	106	4	hand	hand	NOUN
taxlaw-7405	106	5	,	,	PUNCT
taxlaw-7405	106	6	a	a	DET
taxlaw-7405	106	7	jurisdiction	jurisdiction	NOUN
taxlaw-7405	106	8	may	may	AUX
taxlaw-7405	106	9	levy	levy	VERB
taxlaw-7405	106	10	a	a	DET
taxlaw-7405	106	11	minimum	minimum	ADJ
taxlaw-7405	106	12	tax	tax	NOUN
taxlaw-7405	106	13	as	as	ADP
taxlaw-7405	106	14	a	a	DET
taxlaw-7405	106	15	part	part	NOUN
taxlaw-7405	106	16	of	of	ADP
taxlaw-7405	106	17	a	a	DET
taxlaw-7405	106	18	coalition	coalition	NOUN
taxlaw-7405	106	19	of	of	ADP
taxlaw-7405	106	20	other	other	ADJ
taxlaw-7405	106	21	jurisdictions	jurisdiction	NOUN
taxlaw-7405	106	22	.	.	PUNCT
taxlaw-7405	107	1	these	these	PRON
taxlaw-7405	107	2	are	be	AUX
taxlaw-7405	107	3	multilateral	multilateral	ADJ
taxlaw-7405	107	4	minimum	minimum	ADJ
taxlaw-7405	107	5	taxes	taxis	NOUN
taxlaw-7405	107	6	.	.	PUNCT
taxlaw-7405	108	1	2020	2020	NUM
taxlaw-7405	108	2	]	]	PUNCT
taxlaw-7405	108	3	a	a	DET
taxlaw-7405	108	4	minimal	minimal	ADJ
taxlaw-7405	108	5	role	role	NOUN
taxlaw-7405	108	6	for	for	ADP
taxlaw-7405	108	7	minimum	minimum	ADJ
taxlaw-7405	108	8	taxes	taxis	NOUN
taxlaw-7405	108	9	5	5	NUM
taxlaw-7405	108	10	as	as	ADP
taxlaw-7405	108	11	an	an	DET
taxlaw-7405	108	12	example	example	NOUN
taxlaw-7405	108	13	of	of	ADP
taxlaw-7405	108	14	a	a	DET
taxlaw-7405	108	15	multilateral	multilateral	ADJ
taxlaw-7405	108	16	minimum	minimum	NOUN
taxlaw-7405	108	17	tax	tax	NOUN
taxlaw-7405	108	18	,	,	PUNCT
taxlaw-7405	108	19	consider	consider	VERB
taxlaw-7405	108	20	the	the	DET
taxlaw-7405	108	21	vat	vat	NOUN
taxlaw-7405	108	22	within	within	ADP
taxlaw-7405	108	23	the	the	DET
taxlaw-7405	108	24	eu	eu	PROPN
taxlaw-7405	108	25	.	.	PROPN
taxlaw-7405	108	26	according	accord	VERB
taxlaw-7405	108	27	to	to	ADP
taxlaw-7405	108	28	eu	eu	PROPN
taxlaw-7405	108	29	rules	rule	NOUN
taxlaw-7405	108	30	,	,	PUNCT
taxlaw-7405	108	31	member	member	NOUN
taxlaw-7405	108	32	countries	country	NOUN
taxlaw-7405	108	33	must	must	AUX
taxlaw-7405	108	34	impose	impose	VERB
taxlaw-7405	108	35	a	a	DET
taxlaw-7405	108	36	vat	vat	NOUN
taxlaw-7405	108	37	no	no	ADV
taxlaw-7405	108	38	lower	low	ADJ
taxlaw-7405	108	39	than	than	ADP
taxlaw-7405	108	40	15	15	NUM
taxlaw-7405	108	41	%	%	NOUN
taxlaw-7405	108	42	.	.	PUNCT
taxlaw-7405	109	1	this	this	PRON
taxlaw-7405	109	2	is	be	AUX
taxlaw-7405	109	3	the	the	DET
taxlaw-7405	109	4	minimum	minimum	ADJ
taxlaw-7405	109	5	rate	rate	NOUN
taxlaw-7405	109	6	.	.	PUNCT
taxlaw-7405	110	1	there	there	PRON
taxlaw-7405	110	2	are	be	VERB
taxlaw-7405	110	3	exceptions	exception	NOUN
taxlaw-7405	110	4	for	for	ADP
taxlaw-7405	110	5	up	up	ADP
taxlaw-7405	110	6	to	to	PART
taxlaw-7405	110	7	two	two	NUM
taxlaw-7405	110	8	reduced	reduced	ADJ
taxlaw-7405	110	9	rates	rate	NOUN
taxlaw-7405	110	10	(	(	PUNCT
taxlaw-7405	110	11	the	the	DET
taxlaw-7405	110	12	lowest	low	ADJ
taxlaw-7405	110	13	not	not	PART
taxlaw-7405	110	14	being	be	AUX
taxlaw-7405	110	15	less	less	ADJ
taxlaw-7405	110	16	than	than	ADP
taxlaw-7405	110	17	5	5	NUM
taxlaw-7405	110	18	%	%	NOUN
taxlaw-7405	110	19	)	)	PUNCT
taxlaw-7405	110	20	for	for	ADP
taxlaw-7405	110	21	a	a	DET
taxlaw-7405	110	22	specific	specific	ADJ
taxlaw-7405	110	23	set	set	NOUN
taxlaw-7405	110	24	of	of	ADP
taxlaw-7405	110	25	goods	good	NOUN
taxlaw-7405	110	26	and	and	CCONJ
taxlaw-7405	110	27	services	service	NOUN
taxlaw-7405	110	28	listed	list	VERB
taxlaw-7405	110	29	in	in	ADP
taxlaw-7405	110	30	annex	annex	NOUN
taxlaw-7405	110	31	iii	iii	NUM
taxlaw-7405	110	32	to	to	ADP
taxlaw-7405	110	33	the	the	DET
taxlaw-7405	110	34	eu	eu	PROPN
taxlaw-7405	110	35	vat	vat	NOUN
taxlaw-7405	110	36	directive	directive	NOUN
taxlaw-7405	110	37	.	.	PUNCT
taxlaw-7405	111	1	these	these	DET
taxlaw-7405	111	2	goods	good	NOUN
taxlaw-7405	111	3	include	include	VERB
taxlaw-7405	111	4	food	food	NOUN
taxlaw-7405	111	5	for	for	ADP
taxlaw-7405	111	6	home	home	NOUN
taxlaw-7405	111	7	consumption	consumption	NOUN
taxlaw-7405	111	8	,	,	PUNCT
taxlaw-7405	111	9	drugs	drug	NOUN
taxlaw-7405	111	10	,	,	PUNCT
taxlaw-7405	111	11	and	and	CCONJ
taxlaw-7405	111	12	a	a	DET
taxlaw-7405	111	13	variety	variety	NOUN
taxlaw-7405	111	14	of	of	ADP
taxlaw-7405	111	15	other	other	ADJ
taxlaw-7405	111	16	items	item	NOUN
taxlaw-7405	111	17	.	.	PUNCT
taxlaw-7405	112	1	there	there	PRON
taxlaw-7405	112	2	are	be	VERB
taxlaw-7405	112	3	also	also	ADV
taxlaw-7405	112	4	“	"	PUNCT
taxlaw-7405	112	5	super	super	ADJ
taxlaw-7405	112	6	-	-	ADJ
taxlaw-7405	112	7	reduced	reduced	ADJ
taxlaw-7405	112	8	”	"	PUNCT
taxlaw-7405	112	9	rates	rate	NOUN
taxlaw-7405	112	10	that	that	PRON
taxlaw-7405	112	11	were	be	AUX
taxlaw-7405	112	12	in	in	ADP
taxlaw-7405	112	13	place	place	NOUN
taxlaw-7405	112	14	prior	prior	ADV
taxlaw-7405	112	15	to	to	ADP
taxlaw-7405	112	16	1991	1991	NUM
taxlaw-7405	112	17	,	,	PUNCT
taxlaw-7405	112	18	which	which	PRON
taxlaw-7405	112	19	were	be	AUX
taxlaw-7405	112	20	grandfathered	grandfathere	VERB
taxlaw-7405	112	21	in.7	in.7	NOUN
taxlaw-7405	112	22	why	why	SCONJ
taxlaw-7405	112	23	does	do	AUX
taxlaw-7405	112	24	the	the	DET
taxlaw-7405	112	25	eu	eu	PROPN
taxlaw-7405	112	26	require	require	VERB
taxlaw-7405	112	27	a	a	DET
taxlaw-7405	112	28	minimum	minimum	ADJ
taxlaw-7405	112	29	basic	basic	ADJ
taxlaw-7405	112	30	tax	tax	NOUN
taxlaw-7405	112	31	rate	rate	NOUN
taxlaw-7405	112	32	for	for	ADP
taxlaw-7405	112	33	the	the	DET
taxlaw-7405	112	34	vat	vat	NOUN
taxlaw-7405	112	35	?	?	PUNCT
taxlaw-7405	113	1	the	the	DET
taxlaw-7405	113	2	essential	essential	ADJ
taxlaw-7405	113	3	reason	reason	NOUN
taxlaw-7405	113	4	is	be	AUX
taxlaw-7405	113	5	that	that	SCONJ
taxlaw-7405	113	6	this	this	DET
taxlaw-7405	113	7	minimum	minimum	ADJ
taxlaw-7405	113	8	rate	rate	NOUN
taxlaw-7405	113	9	is	be	AUX
taxlaw-7405	113	10	designed	design	VERB
taxlaw-7405	113	11	to	to	PART
taxlaw-7405	113	12	limit	limit	VERB
taxlaw-7405	113	13	competition	competition	NOUN
taxlaw-7405	113	14	between	between	ADP
taxlaw-7405	113	15	countries	country	NOUN
taxlaw-7405	113	16	on	on	ADP
taxlaw-7405	113	17	taxes	taxis	NOUN
taxlaw-7405	113	18	within	within	ADP
taxlaw-7405	113	19	the	the	DET
taxlaw-7405	113	20	eu	eu	PROPN
taxlaw-7405	113	21	.	.	PUNCT
taxlaw-7405	114	1	the	the	DET
taxlaw-7405	114	2	implicit	implicit	ADJ
taxlaw-7405	114	3	belief	belief	NOUN
taxlaw-7405	114	4	is	be	AUX
taxlaw-7405	114	5	that	that	SCONJ
taxlaw-7405	114	6	without	without	ADP
taxlaw-7405	114	7	this	this	DET
taxlaw-7405	114	8	minimum	minimum	ADJ
taxlaw-7405	114	9	rate	rate	NOUN
taxlaw-7405	114	10	there	there	PRON
taxlaw-7405	114	11	would	would	AUX
taxlaw-7405	114	12	be	be	AUX
taxlaw-7405	114	13	“	"	PUNCT
taxlaw-7405	114	14	excessive	excessive	ADJ
taxlaw-7405	114	15	”	"	PUNCT
taxlaw-7405	114	16	tax	tax	NOUN
taxlaw-7405	114	17	competition	competition	NOUN
taxlaw-7405	114	18	,	,	PUNCT
taxlaw-7405	114	19	driving	drive	VERB
taxlaw-7405	114	20	down	down	ADP
taxlaw-7405	114	21	tax	tax	NOUN
taxlaw-7405	114	22	rates	rate	NOUN
taxlaw-7405	114	23	and	and	CCONJ
taxlaw-7405	114	24	causing	cause	VERB
taxlaw-7405	114	25	a	a	DET
taxlaw-7405	114	26	drain	drain	NOUN
taxlaw-7405	114	27	on	on	ADP
taxlaw-7405	114	28	financing	financing	NOUN
taxlaw-7405	114	29	for	for	ADP
taxlaw-7405	114	30	public	public	ADJ
taxlaw-7405	114	31	services	service	NOUN
taxlaw-7405	114	32	.	.	PUNCT
taxlaw-7405	115	1	the	the	DET
taxlaw-7405	115	2	eu	eu	PROPN
taxlaw-7405	115	3	countries	country	NOUN
taxlaw-7405	115	4	thus	thus	ADV
taxlaw-7405	115	5	agreed	agree	VERB
taxlaw-7405	115	6	to	to	ADP
taxlaw-7405	115	7	the	the	DET
taxlaw-7405	115	8	minimum	minimum	ADJ
taxlaw-7405	115	9	rate	rate	NOUN
taxlaw-7405	115	10	as	as	ADP
taxlaw-7405	115	11	a	a	DET
taxlaw-7405	115	12	political	political	ADJ
taxlaw-7405	115	13	disciplining	discipline	VERB
taxlaw-7405	115	14	device	device	NOUN
taxlaw-7405	115	15	to	to	PART
taxlaw-7405	115	16	avoid	avoid	VERB
taxlaw-7405	115	17	competition	competition	NOUN
taxlaw-7405	115	18	between	between	ADP
taxlaw-7405	115	19	member	member	NOUN
taxlaw-7405	115	20	states	state	NOUN
taxlaw-7405	115	21	and	and	CCONJ
taxlaw-7405	115	22	to	to	PART
taxlaw-7405	115	23	provide	provide	VERB
taxlaw-7405	115	24	a	a	DET
taxlaw-7405	115	25	floor	floor	NOUN
taxlaw-7405	115	26	to	to	ADP
taxlaw-7405	115	27	their	their	PRON
taxlaw-7405	115	28	public	public	ADJ
taxlaw-7405	115	29	budgets	budget	NOUN
taxlaw-7405	115	30	.	.	PUNCT
taxlaw-7405	116	1	while	while	SCONJ
taxlaw-7405	116	2	minimum	minimum	ADJ
taxlaw-7405	116	3	tax	tax	NOUN
taxlaw-7405	116	4	rates	rate	NOUN
taxlaw-7405	116	5	can	can	AUX
taxlaw-7405	116	6	set	set	VERB
taxlaw-7405	116	7	a	a	DET
taxlaw-7405	116	8	floor	floor	NOUN
taxlaw-7405	116	9	,	,	PUNCT
taxlaw-7405	116	10	whether	whether	SCONJ
taxlaw-7405	116	11	minimum	minimum	ADJ
taxlaw-7405	116	12	tax	tax	NOUN
taxlaw-7405	116	13	rates	rate	NOUN
taxlaw-7405	116	14	in	in	ADP
taxlaw-7405	116	15	fact	fact	NOUN
taxlaw-7405	116	16	lead	lead	VERB
taxlaw-7405	116	17	to	to	ADP
taxlaw-7405	116	18	overall	overall	ADJ
taxlaw-7405	116	19	higher	high	ADJ
taxlaw-7405	116	20	tax	tax	NOUN
taxlaw-7405	116	21	rates	rate	NOUN
taxlaw-7405	116	22	is	be	AUX
taxlaw-7405	116	23	not	not	PART
taxlaw-7405	116	24	conclusive	conclusive	ADJ
taxlaw-7405	116	25	from	from	ADP
taxlaw-7405	116	26	the	the	DET
taxlaw-7405	116	27	standpoint	standpoint	NOUN
taxlaw-7405	116	28	of	of	ADP
taxlaw-7405	116	29	economic	economic	ADJ
taxlaw-7405	116	30	theory	theory	NOUN
taxlaw-7405	116	31	.	.	PUNCT
taxlaw-7405	117	1	states	state	NOUN
taxlaw-7405	117	2	that	that	PRON
taxlaw-7405	117	3	were	be	AUX
taxlaw-7405	117	4	considering	consider	VERB
taxlaw-7405	117	5	setting	set	VERB
taxlaw-7405	117	6	rates	rate	NOUN
taxlaw-7405	117	7	above	above	ADP
taxlaw-7405	117	8	a	a	DET
taxlaw-7405	117	9	proposed	propose	VERB
taxlaw-7405	117	10	minimum	minimum	NOUN
taxlaw-7405	117	11	might	might	AUX
taxlaw-7405	117	12	lower	lower	VERB
taxlaw-7405	117	13	their	their	PRON
taxlaw-7405	117	14	rates	rate	NOUN
taxlaw-7405	117	15	to	to	ADP
taxlaw-7405	117	16	the	the	DET
taxlaw-7405	117	17	minimum	minimum	NOUN
taxlaw-7405	117	18	,	,	PUNCT
taxlaw-7405	117	19	reducing	reduce	VERB
taxlaw-7405	117	20	the	the	DET
taxlaw-7405	117	21	variance	variance	NOUN
taxlaw-7405	117	22	of	of	ADP
taxlaw-7405	117	23	tax	tax	NOUN
taxlaw-7405	117	24	rates	rate	NOUN
taxlaw-7405	117	25	.	.	PUNCT
taxlaw-7405	118	1	in	in	ADP
taxlaw-7405	118	2	the	the	DET
taxlaw-7405	118	3	eu	eu	PROPN
taxlaw-7405	118	4	this	this	PRON
taxlaw-7405	118	5	has	have	AUX
taxlaw-7405	118	6	not	not	PART
taxlaw-7405	118	7	been	be	AUX
taxlaw-7405	118	8	the	the	DET
taxlaw-7405	118	9	case	case	NOUN
taxlaw-7405	118	10	,	,	PUNCT
taxlaw-7405	118	11	with	with	ADP
taxlaw-7405	118	12	the	the	DET
taxlaw-7405	118	13	largest	large	ADJ
taxlaw-7405	118	14	economies	economy	NOUN
taxlaw-7405	118	15	having	have	VERB
taxlaw-7405	118	16	rates	rate	NOUN
taxlaw-7405	118	17	around	around	ADP
taxlaw-7405	118	18	20%.8	20%.8	NUM
taxlaw-7405	118	19	if	if	SCONJ
taxlaw-7405	118	20	anything	anything	PRON
taxlaw-7405	118	21	,	,	PUNCT
taxlaw-7405	118	22	there	there	PRON
taxlaw-7405	118	23	is	be	VERB
taxlaw-7405	118	24	a	a	DET
taxlaw-7405	118	25	“	"	PUNCT
taxlaw-7405	118	26	race	race	NOUN
taxlaw-7405	118	27	to	to	ADP
taxlaw-7405	118	28	the	the	DET
taxlaw-7405	118	29	middle	middle	NOUN
taxlaw-7405	118	30	”	"	PUNCT
taxlaw-7405	118	31	rather	rather	ADV
taxlaw-7405	118	32	than	than	ADP
taxlaw-7405	118	33	a	a	DET
taxlaw-7405	118	34	race	race	NOUN
taxlaw-7405	118	35	to	to	ADP
taxlaw-7405	118	36	the	the	DET
taxlaw-7405	118	37	bottom	bottom	NOUN
taxlaw-7405	118	38	.	.	PUNCT
taxlaw-7405	119	1	france	france	PROPN
taxlaw-7405	119	2	,	,	PUNCT
taxlaw-7405	119	3	germany	germany	PROPN
taxlaw-7405	119	4	,	,	PUNCT
taxlaw-7405	119	5	belgium	belgium	PROPN
taxlaw-7405	119	6	,	,	PUNCT
taxlaw-7405	119	7	the	the	DET
taxlaw-7405	119	8	united	united	PROPN
taxlaw-7405	119	9	kingdom	kingdom	PROPN
taxlaw-7405	119	10	,	,	PUNCT
taxlaw-7405	119	11	spain	spain	PROPN
taxlaw-7405	119	12	,	,	PUNCT
taxlaw-7405	119	13	and	and	CCONJ
taxlaw-7405	119	14	the	the	DET
taxlaw-7405	119	15	netherlands	netherlands	PROPN
taxlaw-7405	119	16	all	all	PRON
taxlaw-7405	119	17	have	have	VERB
taxlaw-7405	119	18	rates	rate	NOUN
taxlaw-7405	119	19	between	between	ADP
taxlaw-7405	119	20	19	19	NUM
taxlaw-7405	119	21	and	and	CCONJ
taxlaw-7405	119	22	21%.9	21%.9	NUM
taxlaw-7405	119	23	luxembourg	luxembourg	PROPN
taxlaw-7405	119	24	at	at	ADP
taxlaw-7405	119	25	one	one	NUM
taxlaw-7405	119	26	time	time	NOUN
taxlaw-7405	119	27	had	have	VERB
taxlaw-7405	119	28	a	a	DET
taxlaw-7405	119	29	rate	rate	NOUN
taxlaw-7405	119	30	of	of	ADP
taxlaw-7405	119	31	15	15	NUM
taxlaw-7405	119	32	%	%	NOUN
taxlaw-7405	119	33	but	but	CCONJ
taxlaw-7405	119	34	its	its	PRON
taxlaw-7405	119	35	current	current	ADJ
taxlaw-7405	119	36	rate	rate	NOUN
taxlaw-7405	119	37	is	be	AUX
taxlaw-7405	119	38	17	17	NUM
taxlaw-7405	119	39	%	%	NOUN
taxlaw-7405	119	40	.	.	PUNCT
taxlaw-7405	120	1	the	the	DET
taxlaw-7405	120	2	rationale	rationale	NOUN
taxlaw-7405	120	3	for	for	ADP
taxlaw-7405	120	4	a	a	DET
taxlaw-7405	120	5	minimum	minimum	ADJ
taxlaw-7405	120	6	vat	vat	NOUN
taxlaw-7405	120	7	rate	rate	NOUN
taxlaw-7405	120	8	may	may	AUX
taxlaw-7405	120	9	be	be	AUX
taxlaw-7405	120	10	more	more	ADV
taxlaw-7405	120	11	political	political	ADJ
taxlaw-7405	120	12	than	than	ADP
taxlaw-7405	120	13	purely	purely	ADV
taxlaw-7405	120	14	economic	economic	ADJ
taxlaw-7405	120	15	.	.	PUNCT
taxlaw-7405	121	1	the	the	DET
taxlaw-7405	121	2	vat	vat	NOUN
taxlaw-7405	121	3	is	be	AUX
taxlaw-7405	121	4	a	a	DET
taxlaw-7405	121	5	consumption	consumption	NOUN
taxlaw-7405	121	6	tax	tax	NOUN
taxlaw-7405	121	7	and	and	CCONJ
taxlaw-7405	121	8	falls	fall	VERB
taxlaw-7405	121	9	primarily	primarily	ADV
taxlaw-7405	121	10	on	on	ADP
taxlaw-7405	121	11	domestic	domestic	ADJ
taxlaw-7405	121	12	consumers	consumer	NOUN
taxlaw-7405	121	13	—	—	PUNCT
taxlaw-7405	121	14	it	it	PRON
taxlaw-7405	121	15	is	be	AUX
taxlaw-7405	121	16	imposed	impose	VERB
taxlaw-7405	121	17	on	on	ADP
taxlaw-7405	121	18	imports	import	NOUN
taxlaw-7405	121	19	and	and	CCONJ
taxlaw-7405	121	20	removed	remove	VERB
taxlaw-7405	121	21	on	on	ADP
taxlaw-7405	121	22	exports	export	NOUN
taxlaw-7405	121	23	.	.	PUNCT
taxlaw-7405	122	1	as	as	ADP
taxlaw-7405	122	2	a	a	DET
taxlaw-7405	122	3	consumption	consumption	NOUN
taxlaw-7405	122	4	tax	tax	NOUN
taxlaw-7405	122	5	,	,	PUNCT
taxlaw-7405	122	6	the	the	DET
taxlaw-7405	122	7	vat	vat	NOUN
taxlaw-7405	122	8	is	be	AUX
taxlaw-7405	122	9	levied	levy	VERB
taxlaw-7405	122	10	on	on	ADP
taxlaw-7405	122	11	the	the	DET
taxlaw-7405	122	12	destination	destination	NOUN
taxlaw-7405	122	13	so	so	SCONJ
taxlaw-7405	122	14	that	that	SCONJ
taxlaw-7405	122	15	a	a	DET
taxlaw-7405	122	16	high	high	ADJ
taxlaw-7405	122	17	rate	rate	NOUN
taxlaw-7405	122	18	in	in	ADP
taxlaw-7405	122	19	france	france	PROPN
taxlaw-7405	122	20	affects	affect	VERB
taxlaw-7405	122	21	french	french	ADJ
taxlaw-7405	122	22	consumers	consumer	NOUN
taxlaw-7405	122	23	,	,	PUNCT
taxlaw-7405	122	24	not	not	PART
taxlaw-7405	122	25	german	german	ADJ
taxlaw-7405	122	26	consumers	consumer	NOUN
taxlaw-7405	122	27	.	.	PUNCT
taxlaw-7405	123	1	in	in	ADP
taxlaw-7405	123	2	principle	principle	NOUN
taxlaw-7405	123	3	,	,	PUNCT
taxlaw-7405	123	4	then	then	ADV
taxlaw-7405	123	5	,	,	PUNCT
taxlaw-7405	123	6	the	the	DET
taxlaw-7405	123	7	french	french	NOUN
taxlaw-7405	123	8	could	could	AUX
taxlaw-7405	123	9	choose	choose	VERB
taxlaw-7405	123	10	a	a	DET
taxlaw-7405	123	11	high	high	ADJ
taxlaw-7405	123	12	rate	rate	NOUN
taxlaw-7405	123	13	for	for	ADP
taxlaw-7405	123	14	their	their	PRON
taxlaw-7405	123	15	country	country	NOUN
taxlaw-7405	123	16	and	and	CCONJ
taxlaw-7405	123	17	not	not	PART
taxlaw-7405	123	18	adversely	adversely	ADV
taxlaw-7405	123	19	affect	affect	VERB
taxlaw-7405	123	20	the	the	DET
taxlaw-7405	123	21	flow	flow	NOUN
taxlaw-7405	123	22	of	of	ADP
taxlaw-7405	123	23	goods	good	NOUN
taxlaw-7405	123	24	or	or	CCONJ
taxlaw-7405	123	25	capital	capital	NOUN
taxlaw-7405	123	26	between	between	ADP
taxlaw-7405	123	27	france	france	PROPN
taxlaw-7405	123	28	and	and	CCONJ
taxlaw-7405	123	29	germany.10	germany.10	VERB
taxlaw-7405	123	30	one	one	NUM
taxlaw-7405	123	31	technical	technical	ADJ
taxlaw-7405	123	32	argument	argument	NOUN
taxlaw-7405	123	33	in	in	ADP
taxlaw-7405	123	34	favor	favor	NOUN
taxlaw-7405	123	35	of	of	ADP
taxlaw-7405	123	36	synchronization	synchronization	NOUN
taxlaw-7405	123	37	or	or	CCONJ
taxlaw-7405	123	38	harmonization	harmonization	NOUN
taxlaw-7405	123	39	of	of	ADP
taxlaw-7405	123	40	rates	rate	NOUN
taxlaw-7405	123	41	is	be	AUX
taxlaw-7405	123	42	that	that	SCONJ
taxlaw-7405	123	43	a	a	DET
taxlaw-7405	123	44	major	major	ADJ
taxlaw-7405	123	45	discrepancy	discrepancy	NOUN
taxlaw-7405	123	46	in	in	ADP
taxlaw-7405	123	47	vat	vat	NOUN
taxlaw-7405	123	48	rates	rate	NOUN
taxlaw-7405	123	49	could	could	AUX
taxlaw-7405	123	50	lead	lead	VERB
taxlaw-7405	123	51	to	to	ADP
taxlaw-7405	123	52	some	some	DET
taxlaw-7405	123	53	unreported	unreported	ADJ
taxlaw-7405	123	54	cross	cross	ADJ
taxlaw-7405	123	55	-	-	ADJ
taxlaw-7405	123	56	border	border	ADJ
taxlaw-7405	123	57	shopping	shopping	NOUN
taxlaw-7405	123	58	.	.	PUNCT
taxlaw-7405	124	1	however	however	ADV
taxlaw-7405	124	2	,	,	PUNCT
taxlaw-7405	124	3	this	this	PRON
taxlaw-7405	124	4	is	be	AUX
taxlaw-7405	124	5	probably	probably	ADV
taxlaw-7405	124	6	not	not	PART
taxlaw-7405	124	7	as	as	ADV
taxlaw-7405	124	8	important	important	ADJ
taxlaw-7405	124	9	as	as	SCONJ
taxlaw-7405	124	10	a	a	DET
taxlaw-7405	124	11	country	country	NOUN
taxlaw-7405	124	12	feeling	feel	VERB
taxlaw-7405	124	13	that	that	SCONJ
taxlaw-7405	124	14	it	it	PRON
taxlaw-7405	124	15	is	be	AUX
taxlaw-7405	124	16	a	a	DET
taxlaw-7405	124	17	“	"	PUNCT
taxlaw-7405	124	18	political	political	ADJ
taxlaw-7405	124	19	outlier	outlier	NOUN
taxlaw-7405	124	20	”	"	PUNCT
taxlaw-7405	124	21	with	with	ADP
taxlaw-7405	124	22	a	a	DET
taxlaw-7405	124	23	higher	high	ADJ
taxlaw-7405	124	24	rate	rate	NOUN
taxlaw-7405	124	25	of	of	ADP
taxlaw-7405	124	26	tax	tax	NOUN
taxlaw-7405	124	27	.	.	PUNCT
taxlaw-7405	125	1	imposing	impose	VERB
taxlaw-7405	125	2	a	a	DET
taxlaw-7405	125	3	high	high	ADJ
taxlaw-7405	125	4	minimum	minimum	NOUN
taxlaw-7405	125	5	tax	tax	NOUN
taxlaw-7405	125	6	therefore	therefore	ADV
taxlaw-7405	125	7	provides	provide	VERB
taxlaw-7405	125	8	a	a	DET
taxlaw-7405	125	9	safeguard	safeguard	NOUN
taxlaw-7405	125	10	for	for	ADP
taxlaw-7405	125	11	domestic	domestic	ADJ
taxlaw-7405	125	12	politicians	politician	NOUN
taxlaw-7405	125	13	.	.	PUNCT
taxlaw-7405	126	1	on	on	ADP
taxlaw-7405	126	2	the	the	DET
taxlaw-7405	126	3	corporate	corporate	ADJ
taxlaw-7405	126	4	side	side	NOUN
taxlaw-7405	126	5	,	,	PUNCT
taxlaw-7405	126	6	tax	tax	NOUN
taxlaw-7405	126	7	avoidance	avoidance	NOUN
taxlaw-7405	126	8	and	and	CCONJ
taxlaw-7405	126	9	tax	tax	NOUN
taxlaw-7405	126	10	competition	competition	NOUN
taxlaw-7405	126	11	are	be	AUX
taxlaw-7405	126	12	much	much	ADV
taxlaw-7405	126	13	less	less	ADV
taxlaw-7405	126	14	straightforward	straightforward	ADJ
taxlaw-7405	126	15	.	.	PUNCT
taxlaw-7405	127	1	countries	country	NOUN
taxlaw-7405	127	2	are	be	AUX
taxlaw-7405	127	3	concerned	concern	VERB
taxlaw-7405	127	4	with	with	ADP
taxlaw-7405	127	5	profit	profit	NOUN
taxlaw-7405	127	6	shifting	shift	VERB
taxlaw-7405	127	7	to	to	PART
taxlaw-7405	127	8	tax	tax	VERB
taxlaw-7405	127	9	havens	haven	NOUN
taxlaw-7405	127	10	as	as	ADV
taxlaw-7405	127	11	well	well	ADV
taxlaw-7405	127	12	as	as	ADP
taxlaw-7405	127	13	with	with	ADP
taxlaw-7405	127	14	competition	competition	NOUN
taxlaw-7405	127	15	among	among	ADP
taxlaw-7405	127	16	more	more	ADV
taxlaw-7405	127	17	traditional	traditional	ADJ
taxlaw-7405	127	18	economic	economic	ADJ
taxlaw-7405	127	19	rivals	rival	NOUN
taxlaw-7405	127	20	.	.	PUNCT
taxlaw-7405	128	1	as	as	SCONJ
taxlaw-7405	128	2	has	have	AUX
taxlaw-7405	128	3	been	be	AUX
taxlaw-7405	128	4	well	well	ADV
taxlaw-7405	128	5	-	-	PUNCT
taxlaw-7405	128	6	documented	document	VERB
taxlaw-7405	128	7	,	,	PUNCT
taxlaw-7405	128	8	an	an	DET
taxlaw-7405	128	9	important	important	ADJ
taxlaw-7405	128	10	component	component	NOUN
taxlaw-7405	128	11	of	of	ADP
taxlaw-7405	128	12	tax	tax	NOUN
taxlaw-7405	128	13	competition	competition	NOUN
taxlaw-7405	128	14	has	have	AUX
taxlaw-7405	128	15	often	often	ADV
taxlaw-7405	128	16	involved	involve	VERB
taxlaw-7405	128	17	the	the	DET
taxlaw-7405	128	18	use	use	NOUN
taxlaw-7405	128	19	of	of	ADP
taxlaw-7405	128	20	tax	tax	NOUN
taxlaw-7405	128	21	havens	haven	NOUN
taxlaw-7405	128	22	in	in	ADP
taxlaw-7405	128	23	complex	complex	ADJ
taxlaw-7405	128	24	arrangements	arrangement	NOUN
taxlaw-7405	128	25	that	that	PRON
taxlaw-7405	128	26	exploited	exploit	VERB
taxlaw-7405	128	27	uncoordinated	uncoordinated	ADJ
taxlaw-7405	128	28	features	feature	NOUN
taxlaw-7405	128	29	in	in	ADP
taxlaw-7405	128	30	corporate	corporate	ADJ
taxlaw-7405	128	31	law	law	NOUN
taxlaw-7405	128	32	as	as	ADV
taxlaw-7405	128	33	well	well	ADV
taxlaw-7405	128	34	as	as	ADP
taxlaw-7405	128	35	7	7	NUM
taxlaw-7405	128	36	for	for	ADP
taxlaw-7405	128	37	a	a	DET
taxlaw-7405	128	38	concise	concise	ADJ
taxlaw-7405	128	39	discussion	discussion	NOUN
taxlaw-7405	128	40	of	of	ADP
taxlaw-7405	128	41	the	the	DET
taxlaw-7405	128	42	european	european	PROPN
taxlaw-7405	128	43	union	union	PROPN
taxlaw-7405	128	44	vat	vat	NOUN
taxlaw-7405	128	45	rules	rule	NOUN
taxlaw-7405	128	46	,	,	PUNCT
taxlaw-7405	128	47	see	see	VERB
taxlaw-7405	128	48	ian	ian	PROPN
taxlaw-7405	128	49	crawford	crawford	PROPN
taxlaw-7405	128	50	,	,	PUNCT
taxlaw-7405	128	51	michael	michael	PROPN
taxlaw-7405	128	52	keen	keen	PROPN
taxlaw-7405	128	53	&	&	CCONJ
taxlaw-7405	128	54	stephen	stephen	PROPN
taxlaw-7405	128	55	smith	smith	PROPN
taxlaw-7405	128	56	,	,	PUNCT
taxlaw-7405	128	57	value	value	NOUN
taxlaw-7405	128	58	added	add	VERB
taxlaw-7405	128	59	taxes	taxis	NOUN
taxlaw-7405	128	60	and	and	CCONJ
taxlaw-7405	128	61	excises	excise	NOUN
taxlaw-7405	128	62	,	,	PUNCT
taxlaw-7405	128	63	in	in	ADP
taxlaw-7405	128	64	dimensions	dimension	NOUN
taxlaw-7405	128	65	of	of	ADP
taxlaw-7405	128	66	tax	tax	NOUN
taxlaw-7405	128	67	design	design	NOUN
taxlaw-7405	128	68	:	:	PUNCT
taxlaw-7405	128	69	the	the	DET
taxlaw-7405	128	70	mirrlees	mirrlee	NOUN
taxlaw-7405	128	71	review	review	VERB
taxlaw-7405	128	72	275	275	NUM
taxlaw-7405	128	73	,	,	PUNCT
taxlaw-7405	128	74	297	297	NUM
taxlaw-7405	128	75	-	-	SYM
taxlaw-7405	128	76	99	99	NUM
taxlaw-7405	128	77	(	(	PUNCT
taxlaw-7405	128	78	inst	inst	NOUN
taxlaw-7405	128	79	.	.	PUNCT
taxlaw-7405	129	1	for	for	ADP
taxlaw-7405	129	2	fiscal	fiscal	ADJ
taxlaw-7405	129	3	stud	stud	NOUN
taxlaw-7405	129	4	.	.	PUNCT
taxlaw-7405	130	1	ed	ed	NOUN
taxlaw-7405	130	2	.	.	PROPN
taxlaw-7405	130	3	,	,	PUNCT
taxlaw-7405	130	4	2010	2010	NUM
taxlaw-7405	130	5	)	)	PUNCT
taxlaw-7405	130	6	.	.	PUNCT
taxlaw-7405	131	1	8	8	NUM
taxlaw-7405	131	2	for	for	ADP
taxlaw-7405	131	3	a	a	DET
taxlaw-7405	131	4	listing	listing	NOUN
taxlaw-7405	131	5	of	of	ADP
taxlaw-7405	131	6	current	current	ADJ
taxlaw-7405	131	7	vat	vat	NOUN
taxlaw-7405	131	8	rates	rate	NOUN
taxlaw-7405	131	9	,	,	PUNCT
taxlaw-7405	131	10	see	see	VERB
taxlaw-7405	131	11	2020	2020	NUM
taxlaw-7405	131	12	european	european	PROPN
taxlaw-7405	131	13	union	union	PROPN
taxlaw-7405	131	14	vat	vat	NOUN
taxlaw-7405	131	15	rates	rate	NOUN
taxlaw-7405	131	16	,	,	PUNCT
taxlaw-7405	131	17	avalara	avalara	NOUN
taxlaw-7405	131	18	(	(	PUNCT
taxlaw-7405	131	19	2020	2020	NUM
taxlaw-7405	131	20	)	)	PUNCT
taxlaw-7405	131	21	https://www.avalara.com/vatlive/en/vat-rates/european-vat-rates.html	https://www.avalara.com/vatlive/en/vat-rates/european-vat-rates.html	VERB
taxlaw-7405	132	1	[	[	X
taxlaw-7405	132	2	https://perma.cc/r773-zqke	https://perma.cc/r773-zqke	X
taxlaw-7405	132	3	]	]	PUNCT
taxlaw-7405	132	4	.	.	PUNCT
taxlaw-7405	133	1	9	9	NUM
taxlaw-7405	133	2	the	the	DET
taxlaw-7405	133	3	united	united	ADJ
taxlaw-7405	133	4	kingdom	kingdom	NOUN
taxlaw-7405	133	5	is	be	AUX
taxlaw-7405	133	6	no	no	ADV
taxlaw-7405	133	7	longer	long	ADV
taxlaw-7405	133	8	in	in	ADP
taxlaw-7405	133	9	the	the	DET
taxlaw-7405	133	10	european	european	PROPN
taxlaw-7405	133	11	union	union	PROPN
taxlaw-7405	133	12	but	but	CCONJ
taxlaw-7405	133	13	has	have	AUX
taxlaw-7405	133	14	not	not	PART
taxlaw-7405	133	15	yet	yet	ADV
taxlaw-7405	133	16	adjusted	adjust	VERB
taxlaw-7405	133	17	its	its	PRON
taxlaw-7405	133	18	vat	vat	NOUN
taxlaw-7405	133	19	rate	rate	NOUN
taxlaw-7405	133	20	.	.	PUNCT
taxlaw-7405	134	1	10	10	NUM
taxlaw-7405	134	2	similar	similar	ADJ
taxlaw-7405	134	3	arguments	argument	NOUN
taxlaw-7405	134	4	were	be	AUX
taxlaw-7405	134	5	made	make	VERB
taxlaw-7405	134	6	that	that	SCONJ
taxlaw-7405	134	7	a	a	DET
taxlaw-7405	134	8	consumption	consumption	NOUN
taxlaw-7405	134	9	tax	tax	NOUN
taxlaw-7405	134	10	rate	rate	NOUN
taxlaw-7405	134	11	did	do	AUX
taxlaw-7405	134	12	not	not	PART
taxlaw-7405	134	13	affect	affect	VERB
taxlaw-7405	134	14	international	international	ADJ
taxlaw-7405	134	15	tax	tax	NOUN
taxlaw-7405	134	16	competition	competition	NOUN
taxlaw-7405	134	17	during	during	ADP
taxlaw-7405	134	18	the	the	DET
taxlaw-7405	134	19	discussion	discussion	NOUN
taxlaw-7405	134	20	of	of	ADP
taxlaw-7405	134	21	the	the	DET
taxlaw-7405	134	22	potential	potential	ADJ
taxlaw-7405	134	23	adoption	adoption	NOUN
taxlaw-7405	134	24	of	of	ADP
taxlaw-7405	134	25	the	the	DET
taxlaw-7405	134	26	border	border	NOUN
taxlaw-7405	134	27	adjusted	adjust	VERB
taxlaw-7405	134	28	cash	cash	NOUN
taxlaw-7405	134	29	flow	flow	NOUN
taxlaw-7405	134	30	tax	tax	NOUN
taxlaw-7405	134	31	in	in	ADP
taxlaw-7405	134	32	the	the	DET
taxlaw-7405	134	33	united	united	PROPN
taxlaw-7405	134	34	states	states	PROPN
taxlaw-7405	134	35	for	for	ADP
taxlaw-7405	134	36	a	a	DET
taxlaw-7405	134	37	discussion	discussion	NOUN
taxlaw-7405	134	38	of	of	ADP
taxlaw-7405	134	39	the	the	DET
taxlaw-7405	134	40	border	border	NOUN
taxlaw-7405	134	41	adjusted	adjust	VERB
taxlaw-7405	134	42	cash	cash	NOUN
taxlaw-7405	134	43	flow	flow	NOUN
taxlaw-7405	134	44	tax	tax	NOUN
taxlaw-7405	134	45	in	in	ADP
taxlaw-7405	134	46	terms	term	NOUN
taxlaw-7405	134	47	of	of	ADP
taxlaw-7405	134	48	a	a	DET
taxlaw-7405	134	49	consumption	consumption	NOUN
taxlaw-7405	134	50	tax	tax	NOUN
taxlaw-7405	134	51	,	,	PUNCT
taxlaw-7405	134	52	see	see	VERB
taxlaw-7405	134	53	alan	alan	PROPN
taxlaw-7405	134	54	auerbach	auerbach	PROPN
taxlaw-7405	134	55	,	,	PUNCT
taxlaw-7405	134	56	demystifying	demystify	VERB
taxlaw-7405	134	57	the	the	DET
taxlaw-7405	134	58	destination	destination	NOUN
taxlaw-7405	134	59	-	-	PUNCT
taxlaw-7405	134	60	based	base	VERB
taxlaw-7405	134	61	cash	cash	NOUN
taxlaw-7405	134	62	-	-	PUNCT
taxlaw-7405	134	63	flow	flow	NOUN
taxlaw-7405	134	64	tax	tax	NOUN
taxlaw-7405	134	65	,	,	PUNCT
taxlaw-7405	134	66	brookings	brookings	PROPN
taxlaw-7405	134	67	papers	paper	NOUN
taxlaw-7405	134	68	on	on	ADP
taxlaw-7405	134	69	econ	econ	PROPN
taxlaw-7405	134	70	.	.	PUNCT
taxlaw-7405	135	1	activity	activity	NOUN
taxlaw-7405	135	2	409	409	NUM
taxlaw-7405	135	3	(	(	PUNCT
taxlaw-7405	135	4	2017	2017	NUM
taxlaw-7405	135	5	)	)	PUNCT
taxlaw-7405	135	6	.	.	PUNCT
taxlaw-7405	136	1	6	6	NUM
taxlaw-7405	136	2	columbia	columbia	PROPN
taxlaw-7405	136	3	journal	journal	PROPN
taxlaw-7405	136	4	of	of	ADP
taxlaw-7405	136	5	tax	tax	NOUN
taxlaw-7405	136	6	law	law	NOUN
taxlaw-7405	136	7	[	[	X
taxlaw-7405	136	8	vol	vol	NOUN
taxlaw-7405	136	9	.	.	PUNCT
taxlaw-7405	137	1	12:1	12:1	NUM
taxlaw-7405	137	2	the	the	DET
taxlaw-7405	137	3	inherent	inherent	ADJ
taxlaw-7405	137	4	difficulties	difficulty	NOUN
taxlaw-7405	137	5	of	of	ADP
taxlaw-7405	137	6	using	use	VERB
taxlaw-7405	137	7	transfer	transfer	NOUN
taxlaw-7405	137	8	pricing	pricing	NOUN
taxlaw-7405	137	9	methods	method	NOUN
taxlaw-7405	137	10	for	for	ADP
taxlaw-7405	137	11	intangible	intangible	ADJ
taxlaw-7405	137	12	assets.11	assets.11	NOUN
taxlaw-7405	137	13	there	there	PRON
taxlaw-7405	137	14	are	be	VERB
taxlaw-7405	137	15	also	also	ADV
taxlaw-7405	137	16	successful	successful	ADJ
taxlaw-7405	137	17	examples	example	NOUN
taxlaw-7405	137	18	of	of	ADP
taxlaw-7405	137	19	tax	tax	NOUN
taxlaw-7405	137	20	competition	competition	NOUN
taxlaw-7405	137	21	providing	provide	VERB
taxlaw-7405	137	22	substantial	substantial	ADJ
taxlaw-7405	137	23	economic	economic	ADJ
taxlaw-7405	137	24	benefits	benefit	NOUN
taxlaw-7405	137	25	to	to	ADP
taxlaw-7405	137	26	countries	country	NOUN
taxlaw-7405	137	27	that	that	PRON
taxlaw-7405	137	28	offer	offer	VERB
taxlaw-7405	137	29	lower	low	ADJ
taxlaw-7405	137	30	rates	rate	NOUN
taxlaw-7405	137	31	,	,	PUNCT
taxlaw-7405	137	32	apart	apart	ADV
taxlaw-7405	137	33	from	from	ADP
taxlaw-7405	137	34	offering	offer	VERB
taxlaw-7405	137	35	access	access	NOUN
taxlaw-7405	137	36	to	to	ADP
taxlaw-7405	137	37	tax	tax	NOUN
taxlaw-7405	137	38	havens	haven	NOUN
taxlaw-7405	137	39	to	to	ADP
taxlaw-7405	137	40	the	the	DET
taxlaw-7405	137	41	corporations	corporation	NOUN
taxlaw-7405	137	42	taking	take	VERB
taxlaw-7405	137	43	advantage	advantage	NOUN
taxlaw-7405	137	44	of	of	ADP
taxlaw-7405	137	45	those	those	DET
taxlaw-7405	137	46	rates	rate	NOUN
taxlaw-7405	137	47	.	.	PUNCT
taxlaw-7405	138	1	ireland	ireland	NOUN
taxlaw-7405	138	2	is	be	AUX
taxlaw-7405	138	3	an	an	DET
taxlaw-7405	138	4	example	example	NOUN
taxlaw-7405	138	5	of	of	ADP
taxlaw-7405	138	6	a	a	DET
taxlaw-7405	138	7	country	country	NOUN
taxlaw-7405	138	8	that	that	PRON
taxlaw-7405	138	9	has	have	AUX
taxlaw-7405	138	10	benefited	benefit	VERB
taxlaw-7405	138	11	from	from	ADP
taxlaw-7405	138	12	lower	low	ADJ
taxlaw-7405	138	13	rates	rate	NOUN
taxlaw-7405	138	14	in	in	ADP
taxlaw-7405	138	15	attracting	attract	VERB
taxlaw-7405	138	16	foreign	foreign	ADJ
taxlaw-7405	138	17	investment.12	investment.12	NOUN
taxlaw-7405	138	18	in	in	ADP
taxlaw-7405	138	19	february	february	PROPN
taxlaw-7405	138	20	2019	2019	NUM
taxlaw-7405	138	21	,	,	PUNCT
taxlaw-7405	138	22	the	the	DET
taxlaw-7405	138	23	oecd	oecd	PROPN
taxlaw-7405	138	24	discussed	discuss	VERB
taxlaw-7405	138	25	a	a	DET
taxlaw-7405	138	26	proposal	proposal	NOUN
taxlaw-7405	138	27	for	for	ADP
taxlaw-7405	138	28	a	a	DET
taxlaw-7405	138	29	minimum	minimum	ADJ
taxlaw-7405	138	30	tax	tax	NOUN
taxlaw-7405	138	31	on	on	ADP
taxlaw-7405	138	32	the	the	DET
taxlaw-7405	138	33	profits	profit	NOUN
taxlaw-7405	138	34	of	of	ADP
taxlaw-7405	138	35	multinational	multinational	ADJ
taxlaw-7405	138	36	firms	firm	NOUN
taxlaw-7405	138	37	,	,	PUNCT
taxlaw-7405	138	38	dubbed	dub	VERB
taxlaw-7405	138	39	the	the	DET
taxlaw-7405	138	40	globe	globe	NOUN
taxlaw-7405	138	41	“	"	PUNCT
taxlaw-7405	138	42	global	global	ADJ
taxlaw-7405	138	43	anti	anti	ADJ
taxlaw-7405	138	44	-	-	ADJ
taxlaw-7405	138	45	base	base	ADJ
taxlaw-7405	138	46	erosion	erosion	NOUN
taxlaw-7405	138	47	proposal	proposal	NOUN
taxlaw-7405	138	48	.	.	PUNCT
taxlaw-7405	138	49	”	"	PUNCT
taxlaw-7405	139	1	13	13	NUM
taxlaw-7405	139	2	in	in	ADP
taxlaw-7405	139	3	november	november	PROPN
taxlaw-7405	139	4	2019	2019	NUM
taxlaw-7405	139	5	,	,	PUNCT
taxlaw-7405	139	6	the	the	DET
taxlaw-7405	139	7	oecd	oecd	PROPN
taxlaw-7405	139	8	issued	issue	VERB
taxlaw-7405	139	9	a	a	DET
taxlaw-7405	139	10	public	public	ADJ
taxlaw-7405	139	11	consultation	consultation	NOUN
taxlaw-7405	139	12	document	document	NOUN
taxlaw-7405	139	13	for	for	ADP
taxlaw-7405	139	14	the	the	DET
taxlaw-7405	139	15	globe	globe	NOUN
taxlaw-7405	139	16	proposal	proposal	NOUN
taxlaw-7405	139	17	,	,	PUNCT
taxlaw-7405	139	18	the	the	DET
taxlaw-7405	139	19	second	second	ADJ
taxlaw-7405	139	20	in	in	ADP
taxlaw-7405	139	21	a	a	DET
taxlaw-7405	139	22	series	series	NOUN
taxlaw-7405	139	23	of	of	ADP
taxlaw-7405	139	24	proposals	proposal	NOUN
taxlaw-7405	139	25	for	for	ADP
taxlaw-7405	139	26	reforms	reform	NOUN
taxlaw-7405	139	27	of	of	ADP
taxlaw-7405	139	28	international	international	ADJ
taxlaw-7405	139	29	taxation	taxation	NOUN
taxlaw-7405	139	30	,	,	PUNCT
taxlaw-7405	139	31	spelling	spell	VERB
taxlaw-7405	139	32	out	out	ADP
taxlaw-7405	139	33	the	the	DET
taxlaw-7405	139	34	proposal	proposal	NOUN
taxlaw-7405	139	35	in	in	ADP
taxlaw-7405	139	36	more	more	ADJ
taxlaw-7405	139	37	detail.14	detail.14	NOUN
taxlaw-7405	139	38	resolving	resolve	VERB
taxlaw-7405	139	39	design	design	NOUN
taxlaw-7405	139	40	issues	issue	NOUN
taxlaw-7405	139	41	and	and	CCONJ
taxlaw-7405	139	42	obtaining	obtain	VERB
taxlaw-7405	139	43	international	international	ADJ
taxlaw-7405	139	44	agreement	agreement	NOUN
taxlaw-7405	139	45	is	be	AUX
taxlaw-7405	139	46	a	a	DET
taxlaw-7405	139	47	much	much	ADV
taxlaw-7405	139	48	more	more	ADV
taxlaw-7405	139	49	difficult	difficult	ADJ
taxlaw-7405	139	50	task	task	NOUN
taxlaw-7405	139	51	for	for	ADP
taxlaw-7405	139	52	corporate	corporate	ADJ
taxlaw-7405	139	53	minimum	minimum	ADJ
taxlaw-7405	139	54	taxes	taxis	NOUN
taxlaw-7405	139	55	than	than	SCONJ
taxlaw-7405	139	56	it	it	PRON
taxlaw-7405	139	57	is	be	AUX
taxlaw-7405	139	58	for	for	ADP
taxlaw-7405	139	59	the	the	DET
taxlaw-7405	139	60	vat	vat	NOUN
taxlaw-7405	139	61	.	.	PUNCT
taxlaw-7405	140	1	not	not	PART
taxlaw-7405	140	2	only	only	ADV
taxlaw-7405	140	3	are	be	AUX
taxlaw-7405	140	4	corporate	corporate	ADJ
taxlaw-7405	140	5	taxes	taxis	NOUN
taxlaw-7405	140	6	fundamentally	fundamentally	ADV
taxlaw-7405	140	7	different	different	ADJ
taxlaw-7405	140	8	from	from	ADP
taxlaw-7405	140	9	personal	personal	ADJ
taxlaw-7405	140	10	consumption	consumption	NOUN
taxlaw-7405	140	11	taxes	taxis	NOUN
taxlaw-7405	140	12	,	,	PUNCT
taxlaw-7405	140	13	but	but	CCONJ
taxlaw-7405	140	14	the	the	DET
taxlaw-7405	140	15	corporate	corporate	ADJ
taxlaw-7405	140	16	taxes	taxis	NOUN
taxlaw-7405	140	17	would	would	AUX
taxlaw-7405	140	18	need	need	VERB
taxlaw-7405	140	19	to	to	PART
taxlaw-7405	140	20	cover	cover	VERB
taxlaw-7405	140	21	a	a	DET
taxlaw-7405	140	22	much	much	ADV
taxlaw-7405	140	23	wider	wide	ADJ
taxlaw-7405	140	24	range	range	NOUN
taxlaw-7405	140	25	of	of	ADP
taxlaw-7405	140	26	countries	country	NOUN
taxlaw-7405	140	27	than	than	ADP
taxlaw-7405	140	28	those	those	PRON
taxlaw-7405	140	29	encompassed	encompass	VERB
taxlaw-7405	140	30	by	by	ADP
taxlaw-7405	140	31	the	the	DET
taxlaw-7405	140	32	eu	eu	PROPN
taxlaw-7405	140	33	.	.	PROPN
taxlaw-7405	140	34	one	one	NUM
taxlaw-7405	140	35	challenge	challenge	NOUN
taxlaw-7405	140	36	is	be	AUX
taxlaw-7405	140	37	that	that	SCONJ
taxlaw-7405	140	38	the	the	DET
taxlaw-7405	140	39	united	united	PROPN
taxlaw-7405	140	40	states	states	PROPN
taxlaw-7405	140	41	,	,	PUNCT
taxlaw-7405	140	42	in	in	ADP
taxlaw-7405	140	43	2017	2017	NUM
taxlaw-7405	140	44	,	,	PUNCT
taxlaw-7405	140	45	adopted	adopt	VERB
taxlaw-7405	140	46	some	some	DET
taxlaw-7405	140	47	elements	element	NOUN
taxlaw-7405	140	48	of	of	ADP
taxlaw-7405	140	49	the	the	DET
taxlaw-7405	140	50	minimum	minimum	ADJ
taxlaw-7405	140	51	tax	tax	NOUN
taxlaw-7405	140	52	philosophy	philosophy	NOUN
taxlaw-7405	140	53	in	in	ADP
taxlaw-7405	140	54	the	the	DET
taxlaw-7405	140	55	enactment	enactment	NOUN
taxlaw-7405	140	56	of	of	ADP
taxlaw-7405	140	57	the	the	DET
taxlaw-7405	140	58	gilti	gilti	NOUN
taxlaw-7405	140	59	and	and	CCONJ
taxlaw-7405	140	60	the	the	DET
taxlaw-7405	140	61	beat	beat	NOUN
taxlaw-7405	140	62	,	,	PUNCT
taxlaw-7405	140	63	but	but	CCONJ
taxlaw-7405	140	64	did	do	VERB
taxlaw-7405	140	65	so	so	ADV
taxlaw-7405	140	66	on	on	ADP
taxlaw-7405	140	67	a	a	DET
taxlaw-7405	140	68	unilateral	unilateral	ADJ
taxlaw-7405	140	69	,	,	PUNCT
taxlaw-7405	140	70	not	not	PART
taxlaw-7405	140	71	multilateral	multilateral	ADJ
taxlaw-7405	140	72	,	,	PUNCT
taxlaw-7405	140	73	basis	basis	NOUN
taxlaw-7405	140	74	.	.	PUNCT
taxlaw-7405	141	1	proponents	proponent	NOUN
taxlaw-7405	141	2	of	of	ADP
taxlaw-7405	141	3	minimum	minimum	ADJ
taxlaw-7405	141	4	taxes	taxis	NOUN
taxlaw-7405	141	5	on	on	ADP
taxlaw-7405	141	6	the	the	DET
taxlaw-7405	141	7	profits	profit	NOUN
taxlaw-7405	141	8	of	of	ADP
taxlaw-7405	141	9	multinationals	multinational	NOUN
taxlaw-7405	141	10	have	have	AUX
taxlaw-7405	141	11	offered	offer	VERB
taxlaw-7405	141	12	several	several	ADJ
taxlaw-7405	141	13	rationales	rationale	NOUN
taxlaw-7405	141	14	.	.	PUNCT
taxlaw-7405	142	1	as	as	SCONJ
taxlaw-7405	142	2	englisch	englisch	ADJ
taxlaw-7405	142	3	and	and	CCONJ
taxlaw-7405	142	4	becker	becker	NOUN
taxlaw-7405	142	5	discussed	discuss	VERB
taxlaw-7405	142	6	,	,	PUNCT
taxlaw-7405	142	7	a	a	DET
taxlaw-7405	142	8	minimum	minimum	NOUN
taxlaw-7405	142	9	rate	rate	NOUN
taxlaw-7405	142	10	can	can	AUX
taxlaw-7405	142	11	move	move	VERB
taxlaw-7405	142	12	countries	country	NOUN
taxlaw-7405	142	13	closer	close	ADV
taxlaw-7405	142	14	to	to	ADP
taxlaw-7405	142	15	the	the	DET
taxlaw-7405	142	16	goal	goal	NOUN
taxlaw-7405	142	17	of	of	ADP
taxlaw-7405	142	18	capital	capital	NOUN
taxlaw-7405	142	19	export	export	NOUN
taxlaw-7405	142	20	neutrality	neutrality	NOUN
taxlaw-7405	142	21	(	(	PUNCT
taxlaw-7405	142	22	each	each	DET
taxlaw-7405	142	23	country	country	NOUN
taxlaw-7405	142	24	taxing	tax	VERB
taxlaw-7405	142	25	income	income	NOUN
taxlaw-7405	142	26	of	of	ADP
taxlaw-7405	142	27	its	its	PRON
taxlaw-7405	142	28	resident	resident	ADJ
taxlaw-7405	142	29	firms	firm	NOUN
taxlaw-7405	142	30	and	and	CCONJ
taxlaw-7405	142	31	individuals	individual	NOUN
taxlaw-7405	142	32	at	at	ADP
taxlaw-7405	142	33	the	the	DET
taxlaw-7405	142	34	same	same	ADJ
taxlaw-7405	142	35	rate	rate	NOUN
taxlaw-7405	142	36	regardless	regardless	ADV
taxlaw-7405	142	37	of	of	ADP
taxlaw-7405	142	38	the	the	DET
taxlaw-7405	142	39	source	source	NOUN
taxlaw-7405	142	40	of	of	ADP
taxlaw-7405	142	41	the	the	DET
taxlaw-7405	142	42	income	income	NOUN
taxlaw-7405	142	43	)	)	PUNCT
taxlaw-7405	142	44	,	,	PUNCT
taxlaw-7405	142	45	thereby	thereby	ADV
taxlaw-7405	142	46	promoting	promote	VERB
taxlaw-7405	142	47	economic	economic	ADJ
taxlaw-7405	142	48	efficiency	efficiency	NOUN
taxlaw-7405	142	49	by	by	ADP
taxlaw-7405	142	50	ensuring	ensure	VERB
taxlaw-7405	142	51	that	that	SCONJ
taxlaw-7405	142	52	the	the	DET
taxlaw-7405	142	53	pretax	pretax	ADJ
taxlaw-7405	142	54	rate	rate	NOUN
taxlaw-7405	142	55	of	of	ADP
taxlaw-7405	142	56	return	return	NOUN
taxlaw-7405	142	57	of	of	ADP
taxlaw-7405	142	58	capital	capital	NOUN
taxlaw-7405	142	59	is	be	AUX
taxlaw-7405	142	60	the	the	DET
taxlaw-7405	142	61	same	same	ADJ
taxlaw-7405	142	62	in	in	ADP
taxlaw-7405	142	63	all	all	DET
taxlaw-7405	142	64	jurisdictions	jurisdiction	NOUN
taxlaw-7405	142	65	.	.	PUNCT
taxlaw-7405	143	1	in	in	ADP
taxlaw-7405	143	2	addition	addition	NOUN
taxlaw-7405	143	3	,	,	PUNCT
taxlaw-7405	143	4	minimum	minimum	ADJ
taxlaw-7405	143	5	rates	rate	NOUN
taxlaw-7405	143	6	can	can	AUX
taxlaw-7405	143	7	prevent	prevent	VERB
taxlaw-7405	143	8	the	the	DET
taxlaw-7405	143	9	diversion	diversion	NOUN
taxlaw-7405	143	10	of	of	ADP
taxlaw-7405	143	11	reported	report	VERB
taxlaw-7405	143	12	profits	profit	NOUN
taxlaw-7405	143	13	to	to	PART
taxlaw-7405	143	14	tax	tax	NOUN
taxlaw-7405	143	15	havens	haven	NOUN
taxlaw-7405	143	16	,	,	PUNCT
taxlaw-7405	143	17	ensuring	ensure	VERB
taxlaw-7405	143	18	that	that	SCONJ
taxlaw-7405	143	19	multinationals	multinational	NOUN
taxlaw-7405	143	20	do	do	AUX
taxlaw-7405	143	21	not	not	PART
taxlaw-7405	143	22	use	use	VERB
taxlaw-7405	143	23	these	these	DET
taxlaw-7405	143	24	havens	haven	NOUN
taxlaw-7405	143	25	to	to	PART
taxlaw-7405	143	26	escape	escape	VERB
taxlaw-7405	143	27	taxation	taxation	NOUN
taxlaw-7405	143	28	.	.	PUNCT
taxlaw-7405	144	1	if	if	SCONJ
taxlaw-7405	144	2	most	most	ADJ
taxlaw-7405	144	3	major	major	ADJ
taxlaw-7405	144	4	countries	country	NOUN
taxlaw-7405	144	5	impose	impose	VERB
taxlaw-7405	144	6	similar	similar	ADJ
taxlaw-7405	144	7	minimum	minimum	ADJ
taxlaw-7405	144	8	taxes	taxis	NOUN
taxlaw-7405	144	9	on	on	ADP
taxlaw-7405	144	10	foreign	foreign	ADJ
taxlaw-7405	144	11	income	income	NOUN
taxlaw-7405	144	12	,	,	PUNCT
taxlaw-7405	144	13	the	the	DET
taxlaw-7405	144	14	benefits	benefit	NOUN
taxlaw-7405	144	15	of	of	ADP
taxlaw-7405	144	16	zero	zero	NUM
taxlaw-7405	144	17	or	or	CCONJ
taxlaw-7405	144	18	low	low	ADJ
taxlaw-7405	144	19	taxes	taxis	NOUN
taxlaw-7405	144	20	in	in	ADP
taxlaw-7405	144	21	tax	tax	NOUN
taxlaw-7405	144	22	havens	haven	NOUN
taxlaw-7405	144	23	can	can	AUX
taxlaw-7405	144	24	be	be	AUX
taxlaw-7405	144	25	limited	limit	VERB
taxlaw-7405	144	26	.	.	PUNCT
taxlaw-7405	145	1	in	in	ADP
taxlaw-7405	145	2	their	their	PRON
taxlaw-7405	145	3	recent	recent	ADJ
taxlaw-7405	145	4	book	book	NOUN
taxlaw-7405	145	5	,	,	PUNCT
taxlaw-7405	145	6	emmanuel	emmanuel	PROPN
taxlaw-7405	145	7	saez	saez	PROPN
taxlaw-7405	145	8	and	and	CCONJ
taxlaw-7405	145	9	gabriel	gabriel	PROPN
taxlaw-7405	145	10	zucman	zucman	PROPN
taxlaw-7405	145	11	make	make	VERB
taxlaw-7405	145	12	a	a	DET
taxlaw-7405	145	13	similar	similar	ADJ
taxlaw-7405	145	14	argument.15	argument.15	NOUN
taxlaw-7405	145	15	the	the	DET
taxlaw-7405	145	16	argument	argument	NOUN
taxlaw-7405	145	17	here	here	ADV
taxlaw-7405	145	18	is	be	AUX
taxlaw-7405	145	19	that	that	PRON
taxlaw-7405	145	20	multilateral	multilateral	ADJ
taxlaw-7405	145	21	minimum	minimum	ADJ
taxlaw-7405	145	22	taxes	taxis	NOUN
taxlaw-7405	145	23	can	can	AUX
taxlaw-7405	145	24	in	in	ADP
taxlaw-7405	145	25	principle	principle	NOUN
taxlaw-7405	145	26	provide	provide	VERB
taxlaw-7405	145	27	benefits	benefit	NOUN
taxlaw-7405	145	28	to	to	ADP
taxlaw-7405	145	29	a	a	DET
taxlaw-7405	145	30	group	group	NOUN
taxlaw-7405	145	31	of	of	ADP
taxlaw-7405	145	32	countries	country	NOUN
taxlaw-7405	145	33	.	.	PUNCT
taxlaw-7405	146	1	since	since	SCONJ
taxlaw-7405	146	2	capital	capital	NOUN
taxlaw-7405	146	3	is	be	AUX
taxlaw-7405	146	4	mobile	mobile	ADJ
taxlaw-7405	146	5	,	,	PUNCT
taxlaw-7405	146	6	there	there	PRON
taxlaw-7405	146	7	is	be	VERB
taxlaw-7405	146	8	pressure	pressure	NOUN
taxlaw-7405	146	9	for	for	SCONJ
taxlaw-7405	146	10	countries	country	NOUN
taxlaw-7405	146	11	to	to	PART
taxlaw-7405	146	12	reduce	reduce	VERB
taxlaw-7405	146	13	their	their	PRON
taxlaw-7405	146	14	tax	tax	NOUN
taxlaw-7405	146	15	rates	rate	NOUN
taxlaw-7405	146	16	to	to	PART
taxlaw-7405	146	17	attract	attract	VERB
taxlaw-7405	146	18	foreign	foreign	ADJ
taxlaw-7405	146	19	investment	investment	NOUN
taxlaw-7405	146	20	.	.	PUNCT
taxlaw-7405	147	1	access	access	NOUN
taxlaw-7405	147	2	to	to	ADP
taxlaw-7405	147	3	tax	tax	NOUN
taxlaw-7405	147	4	havens	haven	NOUN
taxlaw-7405	147	5	only	only	ADV
taxlaw-7405	147	6	exacerbates	exacerbate	VERB
taxlaw-7405	147	7	this	this	DET
taxlaw-7405	147	8	pressure	pressure	NOUN
taxlaw-7405	147	9	.	.	PUNCT
taxlaw-7405	148	1	minimum	minimum	ADJ
taxlaw-7405	148	2	taxes	taxis	NOUN
taxlaw-7405	148	3	,	,	PUNCT
taxlaw-7405	148	4	according	accord	VERB
taxlaw-7405	148	5	to	to	ADP
taxlaw-7405	148	6	this	this	DET
taxlaw-7405	148	7	view	view	NOUN
taxlaw-7405	148	8	,	,	PUNCT
taxlaw-7405	148	9	can	can	AUX
taxlaw-7405	148	10	prevent	prevent	VERB
taxlaw-7405	148	11	a	a	DET
taxlaw-7405	148	12	race	race	NOUN
taxlaw-7405	148	13	to	to	ADP
taxlaw-7405	148	14	the	the	DET
taxlaw-7405	148	15	bottom	bottom	NOUN
taxlaw-7405	148	16	which	which	PRON
taxlaw-7405	148	17	might	might	AUX
taxlaw-7405	148	18	threaten	threaten	VERB
taxlaw-7405	148	19	the	the	DET
taxlaw-7405	148	20	public	public	ADJ
taxlaw-7405	148	21	finances	finance	NOUN
taxlaw-7405	148	22	of	of	ADP
taxlaw-7405	148	23	countries	country	NOUN
taxlaw-7405	148	24	.	.	PUNCT
taxlaw-7405	149	1	they	they	PRON
taxlaw-7405	149	2	can	can	AUX
taxlaw-7405	149	3	also	also	ADV
taxlaw-7405	149	4	be	be	AUX
taxlaw-7405	149	5	a	a	DET
taxlaw-7405	149	6	tool	tool	NOUN
taxlaw-7405	149	7	to	to	PART
taxlaw-7405	149	8	deal	deal	VERB
taxlaw-7405	149	9	with	with	ADP
taxlaw-7405	149	10	11	11	NUM
taxlaw-7405	149	11	the	the	DET
taxlaw-7405	149	12	literature	literature	NOUN
taxlaw-7405	149	13	on	on	ADP
taxlaw-7405	149	14	this	this	DET
taxlaw-7405	149	15	topic	topic	NOUN
taxlaw-7405	149	16	is	be	AUX
taxlaw-7405	149	17	vast	vast	ADJ
taxlaw-7405	149	18	.	.	PUNCT
taxlaw-7405	150	1	for	for	ADP
taxlaw-7405	150	2	a	a	DET
taxlaw-7405	150	3	recent	recent	ADJ
taxlaw-7405	150	4	estimate	estimate	NOUN
taxlaw-7405	150	5	of	of	ADP
taxlaw-7405	150	6	profits	profit	NOUN
taxlaw-7405	150	7	in	in	ADP
taxlaw-7405	150	8	tax	tax	NOUN
taxlaw-7405	150	9	havens	haven	NOUN
taxlaw-7405	150	10	,	,	PUNCT
taxlaw-7405	150	11	see	see	VERB
taxlaw-7405	150	12	jennifer	jennifer	PROPN
taxlaw-7405	150	13	blouin	blouin	PROPN
taxlaw-7405	150	14	&	&	CCONJ
taxlaw-7405	150	15	leslie	leslie	PROPN
taxlaw-7405	150	16	robinson	robinson	PROPN
taxlaw-7405	150	17	,	,	PUNCT
taxlaw-7405	150	18	double	double	ADJ
taxlaw-7405	150	19	counting	counting	NOUN
taxlaw-7405	150	20	accounting	accounting	NOUN
taxlaw-7405	150	21	:	:	PUNCT
taxlaw-7405	150	22	how	how	SCONJ
taxlaw-7405	150	23	much	much	ADJ
taxlaw-7405	150	24	profit	profit	NOUN
taxlaw-7405	150	25	of	of	ADP
taxlaw-7405	150	26	multinational	multinational	ADJ
taxlaw-7405	150	27	enterprises	enterprise	NOUN
taxlaw-7405	150	28	is	be	AUX
taxlaw-7405	150	29	really	really	ADV
taxlaw-7405	150	30	in	in	ADP
taxlaw-7405	150	31	tax	tax	NOUN
taxlaw-7405	150	32	havens	haven	NOUN
taxlaw-7405	150	33	?	?	PUNCT
taxlaw-7405	151	1	(	(	PUNCT
taxlaw-7405	151	2	may	may	PROPN
taxlaw-7405	151	3	20	20	NUM
taxlaw-7405	151	4	,	,	PUNCT
taxlaw-7405	151	5	2020	2020	NUM
taxlaw-7405	151	6	)	)	PUNCT
taxlaw-7405	151	7	(	(	PUNCT
taxlaw-7405	151	8	unpublished	unpublished	ADJ
taxlaw-7405	151	9	manuscript	manuscript	NOUN
taxlaw-7405	151	10	)	)	PUNCT
taxlaw-7405	151	11	(	(	PUNCT
taxlaw-7405	151	12	on	on	ADP
taxlaw-7405	151	13	file	file	NOUN
taxlaw-7405	151	14	with	with	ADP
taxlaw-7405	151	15	author	author	NOUN
taxlaw-7405	151	16	)	)	PUNCT
taxlaw-7405	151	17	(	(	PUNCT
taxlaw-7405	151	18	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3491451	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3491451	PROPN
taxlaw-7405	151	19	)	)	PUNCT
taxlaw-7405	151	20	.	.	PUNCT
taxlaw-7405	152	1	an	an	DET
taxlaw-7405	152	2	early	early	ADJ
taxlaw-7405	152	3	statement	statement	NOUN
taxlaw-7405	152	4	of	of	ADP
taxlaw-7405	152	5	the	the	DET
taxlaw-7405	152	6	complex	complex	ADJ
taxlaw-7405	152	7	methods	method	NOUN
taxlaw-7405	152	8	used	use	VERB
taxlaw-7405	152	9	to	to	PART
taxlaw-7405	152	10	avoid	avoid	VERB
taxlaw-7405	152	11	global	global	ADJ
taxlaw-7405	152	12	taxation	taxation	NOUN
taxlaw-7405	152	13	can	can	AUX
taxlaw-7405	152	14	be	be	AUX
taxlaw-7405	152	15	found	find	VERB
taxlaw-7405	152	16	in	in	ADP
taxlaw-7405	152	17	edward	edward	PROPN
taxlaw-7405	152	18	d.	d.	PROPN
taxlaw-7405	152	19	kleinbard	kleinbard	PROPN
taxlaw-7405	152	20	,	,	PUNCT
taxlaw-7405	152	21	stateless	stateless	NOUN
taxlaw-7405	152	22	income	income	NOUN
taxlaw-7405	152	23	,	,	PUNCT
taxlaw-7405	152	24	11	11	NUM
taxlaw-7405	152	25	fla	fla	NOUN
taxlaw-7405	152	26	.	.	PUNCT
taxlaw-7405	153	1	tax	tax	PROPN
taxlaw-7405	153	2	rev	rev	PROPN
taxlaw-7405	153	3	.	.	PROPN
taxlaw-7405	154	1	699	699	NUM
taxlaw-7405	154	2	(	(	PUNCT
taxlaw-7405	154	3	2011	2011	NUM
taxlaw-7405	154	4	)	)	PUNCT
taxlaw-7405	154	5	.	.	PUNCT
taxlaw-7405	155	1	12	12	NUM
taxlaw-7405	155	2	while	while	SCONJ
taxlaw-7405	155	3	ireland	ireland	NOUN
taxlaw-7405	155	4	has	have	AUX
taxlaw-7405	155	5	attracted	attract	VERB
taxlaw-7405	155	6	foreign	foreign	ADJ
taxlaw-7405	155	7	investment	investment	NOUN
taxlaw-7405	155	8	and	and	CCONJ
taxlaw-7405	155	9	grew	grow	VERB
taxlaw-7405	155	10	rapidly	rapidly	ADV
taxlaw-7405	155	11	over	over	ADP
taxlaw-7405	155	12	the	the	DET
taxlaw-7405	155	13	last	last	ADJ
taxlaw-7405	155	14	30	30	NUM
taxlaw-7405	155	15	years	year	NOUN
taxlaw-7405	155	16	,	,	PUNCT
taxlaw-7405	155	17	exact	exact	ADJ
taxlaw-7405	155	18	measurements	measurement	NOUN
taxlaw-7405	155	19	are	be	AUX
taxlaw-7405	155	20	difficult	difficult	ADJ
taxlaw-7405	155	21	as	as	SCONJ
taxlaw-7405	155	22	some	some	DET
taxlaw-7405	155	23	profits	profit	NOUN
taxlaw-7405	155	24	may	may	AUX
taxlaw-7405	155	25	be	be	AUX
taxlaw-7405	155	26	simply	simply	ADV
taxlaw-7405	155	27	shifted	shift	VERB
taxlaw-7405	155	28	to	to	ADP
taxlaw-7405	155	29	ireland	ireland	PROPN
taxlaw-7405	155	30	.	.	PUNCT
taxlaw-7405	156	1	for	for	ADP
taxlaw-7405	156	2	a	a	DET
taxlaw-7405	156	3	popular	popular	ADJ
taxlaw-7405	156	4	account	account	NOUN
taxlaw-7405	156	5	of	of	ADP
taxlaw-7405	156	6	some	some	PRON
taxlaw-7405	156	7	of	of	ADP
taxlaw-7405	156	8	these	these	DET
taxlaw-7405	156	9	difficulties	difficulty	NOUN
taxlaw-7405	156	10	,	,	PUNCT
taxlaw-7405	156	11	see	see	VERB
taxlaw-7405	156	12	understanding	understanding	NOUN
taxlaw-7405	156	13	ireland	ireland	NOUN
taxlaw-7405	156	14	’s	’s	PART
taxlaw-7405	156	15	‘	'	PUNCT
taxlaw-7405	156	16	unreal	unreal	ADJ
taxlaw-7405	156	17	’	'	PUNCT
taxlaw-7405	156	18	economic	economic	ADJ
taxlaw-7405	156	19	growth	growth	NOUN
taxlaw-7405	156	20	,	,	PUNCT
taxlaw-7405	156	21	eolas	eolas	PROPN
taxlaw-7405	156	22	magazine	magazine	NOUN
taxlaw-7405	156	23	(	(	PUNCT
taxlaw-7405	156	24	sept	sept	PROPN
taxlaw-7405	156	25	.	.	PROPN
taxlaw-7405	156	26	2016	2016	NUM
taxlaw-7405	156	27	)	)	PUNCT
taxlaw-7405	156	28	,	,	PUNCT
taxlaw-7405	156	29	https://www.eolasmagazine.ie/understanding-irelands-unreal-economic-growth/	https://www.eolasmagazine.ie/understanding-irelands-unreal-economic-growth/	PROPN
taxlaw-7405	157	1	[	[	X
taxlaw-7405	157	2	https://perma.cc/y68ew5lk	https://perma.cc/y68ew5lk	X
taxlaw-7405	157	3	]	]	X
taxlaw-7405	157	4	.	.	PUNCT
taxlaw-7405	158	1	13	13	NUM
taxlaw-7405	158	2	for	for	ADP
taxlaw-7405	158	3	an	an	DET
taxlaw-7405	158	4	analysis	analysis	NOUN
taxlaw-7405	158	5	of	of	ADP
taxlaw-7405	158	6	the	the	DET
taxlaw-7405	158	7	proposal	proposal	NOUN
taxlaw-7405	158	8	,	,	PUNCT
taxlaw-7405	158	9	see	see	VERB
taxlaw-7405	158	10	joachim	joachim	PROPN
taxlaw-7405	158	11	englisch	englisch	PROPN
taxlaw-7405	158	12	&	&	CCONJ
taxlaw-7405	158	13	johannes	johannes	PROPN
taxlaw-7405	158	14	becker	becker	PROPN
taxlaw-7405	158	15	,	,	PUNCT
taxlaw-7405	158	16	international	international	ADJ
taxlaw-7405	158	17	effective	effective	ADJ
taxlaw-7405	158	18	minimum	minimum	NOUN
taxlaw-7405	158	19	taxation	taxation	NOUN
taxlaw-7405	158	20	–	–	PUNCT
taxlaw-7405	158	21	the	the	DET
taxlaw-7405	158	22	globe	globe	NOUN
taxlaw-7405	158	23	proposal	proposal	NOUN
taxlaw-7405	158	24	,	,	PUNCT
taxlaw-7405	158	25	11	11	NUM
taxlaw-7405	158	26	world	world	NOUN
taxlaw-7405	158	27	tax	tax	NOUN
taxlaw-7405	158	28	.	.	PUNCT
taxlaw-7405	159	1	j.	j.	PROPN
taxlaw-7405	159	2	(	(	PUNCT
taxlaw-7405	159	3	2019	2019	NUM
taxlaw-7405	159	4	)	)	PUNCT
taxlaw-7405	159	5	.	.	PUNCT
taxlaw-7405	160	1	14	14	NUM
taxlaw-7405	160	2	organisation	organisation	NOUN
taxlaw-7405	160	3	for	for	ADP
taxlaw-7405	160	4	economic	economic	ADJ
taxlaw-7405	160	5	co	co	NOUN
taxlaw-7405	160	6	-	-	NOUN
taxlaw-7405	160	7	operation	operation	NOUN
taxlaw-7405	160	8	and	and	CCONJ
taxlaw-7405	160	9	development	development	NOUN
taxlaw-7405	160	10	,	,	PUNCT
taxlaw-7405	160	11	supra	supra	PROPN
taxlaw-7405	160	12	note	note	NOUN
taxlaw-7405	160	13	5	5	NUM
taxlaw-7405	160	14	.	.	SYM
taxlaw-7405	160	15	15	15	NUM
taxlaw-7405	160	16	emmanuel	emmanuel	PROPN
taxlaw-7405	160	17	saez	saez	PROPN
taxlaw-7405	160	18	&	&	CCONJ
taxlaw-7405	160	19	gabriel	gabriel	PROPN
taxlaw-7405	160	20	zucman	zucman	PROPN
taxlaw-7405	160	21	,	,	PUNCT
taxlaw-7405	160	22	the	the	DET
taxlaw-7405	160	23	triumph	triumph	NOUN
taxlaw-7405	160	24	of	of	ADP
taxlaw-7405	160	25	injustice	injustice	NOUN
taxlaw-7405	160	26	:	:	PUNCT
taxlaw-7405	160	27	how	how	SCONJ
taxlaw-7405	160	28	the	the	DET
taxlaw-7405	160	29	rich	rich	ADJ
taxlaw-7405	160	30	dodge	dodge	VERB
taxlaw-7405	160	31	taxes	taxis	NOUN
taxlaw-7405	160	32	and	and	CCONJ
taxlaw-7405	160	33	how	how	SCONJ
taxlaw-7405	160	34	to	to	PART
taxlaw-7405	160	35	make	make	VERB
taxlaw-7405	160	36	them	they	PRON
taxlaw-7405	160	37	pay	pay	VERB
taxlaw-7405	160	38	,	,	PUNCT
taxlaw-7405	160	39	67	67	NUM
taxlaw-7405	160	40	-	-	SYM
taxlaw-7405	160	41	87	87	NUM
taxlaw-7405	160	42	(	(	PUNCT
taxlaw-7405	160	43	2019	2019	NUM
taxlaw-7405	160	44	)	)	PUNCT
taxlaw-7405	160	45	.	.	PUNCT
taxlaw-7405	161	1	2020	2020	NUM
taxlaw-7405	161	2	]	]	PUNCT
taxlaw-7405	161	3	a	a	DET
taxlaw-7405	161	4	minimal	minimal	ADJ
taxlaw-7405	161	5	role	role	NOUN
taxlaw-7405	161	6	for	for	ADP
taxlaw-7405	161	7	minimum	minimum	ADJ
taxlaw-7405	161	8	taxes	taxis	NOUN
taxlaw-7405	161	9	7	7	NUM
taxlaw-7405	161	10	diversion	diversion	NOUN
taxlaw-7405	161	11	of	of	ADP
taxlaw-7405	161	12	profits	profit	NOUN
taxlaw-7405	161	13	of	of	ADP
taxlaw-7405	161	14	multinationals	multinational	NOUN
taxlaw-7405	161	15	to	to	PART
taxlaw-7405	161	16	tax	tax	NOUN
taxlaw-7405	161	17	havens	haven	NOUN
taxlaw-7405	161	18	.	.	PUNCT
taxlaw-7405	162	1	finally	finally	ADV
taxlaw-7405	162	2	,	,	PUNCT
taxlaw-7405	162	3	they	they	PRON
taxlaw-7405	162	4	are	be	AUX
taxlaw-7405	162	5	consistent	consistent	ADJ
taxlaw-7405	162	6	with	with	ADP
taxlaw-7405	162	7	traditional	traditional	ADJ
taxlaw-7405	162	8	notions	notion	NOUN
taxlaw-7405	162	9	of	of	ADP
taxlaw-7405	162	10	economic	economic	ADJ
taxlaw-7405	162	11	efficiency	efficiency	NOUN
taxlaw-7405	162	12	in	in	ADP
taxlaw-7405	162	13	terms	term	NOUN
taxlaw-7405	162	14	of	of	ADP
taxlaw-7405	162	15	capital	capital	NOUN
taxlaw-7405	162	16	export	export	NOUN
taxlaw-7405	162	17	neutrality	neutrality	NOUN
taxlaw-7405	162	18	.	.	PUNCT
taxlaw-7405	163	1	there	there	PRON
taxlaw-7405	163	2	are	be	VERB
taxlaw-7405	163	3	two	two	NUM
taxlaw-7405	163	4	traditional	traditional	ADJ
taxlaw-7405	163	5	counterarguments	counterargument	NOUN
taxlaw-7405	163	6	against	against	ADP
taxlaw-7405	163	7	curtailing	curtail	VERB
taxlaw-7405	163	8	tax	tax	NOUN
taxlaw-7405	163	9	competition	competition	NOUN
taxlaw-7405	163	10	.	.	PUNCT
taxlaw-7405	164	1	first	first	ADV
taxlaw-7405	164	2	,	,	PUNCT
taxlaw-7405	164	3	arguments	argument	NOUN
taxlaw-7405	164	4	against	against	ADP
taxlaw-7405	164	5	curtailing	curtail	VERB
taxlaw-7405	164	6	tax	tax	NOUN
taxlaw-7405	164	7	competition	competition	NOUN
taxlaw-7405	164	8	rely	rely	VERB
taxlaw-7405	164	9	on	on	ADP
taxlaw-7405	164	10	the	the	DET
taxlaw-7405	164	11	notion	notion	NOUN
taxlaw-7405	164	12	of	of	ADP
taxlaw-7405	164	13	broadly	broadly	ADV
taxlaw-7405	164	14	wellintentioned	wellintentione	VERB
taxlaw-7405	164	15	governments	government	NOUN
taxlaw-7405	164	16	.	.	PUNCT
taxlaw-7405	165	1	yet	yet	ADV
taxlaw-7405	165	2	if	if	SCONJ
taxlaw-7405	165	3	one	one	PRON
taxlaw-7405	165	4	takes	take	VERB
taxlaw-7405	165	5	the	the	DET
taxlaw-7405	165	6	position	position	NOUN
taxlaw-7405	165	7	that	that	SCONJ
taxlaw-7405	165	8	governments	government	NOUN
taxlaw-7405	165	9	are	be	AUX
taxlaw-7405	165	10	largely	largely	ADV
taxlaw-7405	165	11	rentseeking	rentseeke	VERB
taxlaw-7405	165	12	leviathans	leviathan	NOUN
taxlaw-7405	165	13	,	,	PUNCT
taxlaw-7405	165	14	then	then	ADV
taxlaw-7405	165	15	minimum	minimum	ADJ
taxlaw-7405	165	16	taxes	taxis	NOUN
taxlaw-7405	165	17	become	become	VERB
taxlaw-7405	165	18	presumably	presumably	ADV
taxlaw-7405	165	19	successful	successful	ADJ
taxlaw-7405	165	20	oligopoly	oligopoly	ADJ
taxlaw-7405	165	21	strategies	strategy	NOUN
taxlaw-7405	165	22	for	for	ADP
taxlaw-7405	165	23	a	a	DET
taxlaw-7405	165	24	collection	collection	NOUN
taxlaw-7405	165	25	of	of	ADP
taxlaw-7405	165	26	leviathan	leviathan	PROPN
taxlaw-7405	165	27	states.16	states.16	PROPN
taxlaw-7405	165	28	second	second	ADV
taxlaw-7405	165	29	,	,	PUNCT
taxlaw-7405	165	30	a	a	DET
taxlaw-7405	165	31	case	case	NOUN
taxlaw-7405	165	32	can	can	AUX
taxlaw-7405	165	33	also	also	ADV
taxlaw-7405	165	34	be	be	AUX
taxlaw-7405	165	35	made	make	VERB
taxlaw-7405	165	36	for	for	ADP
taxlaw-7405	165	37	legitimate	legitimate	ADJ
taxlaw-7405	165	38	tax	tax	NOUN
taxlaw-7405	165	39	competition	competition	NOUN
taxlaw-7405	165	40	in	in	ADP
taxlaw-7405	165	41	the	the	DET
taxlaw-7405	165	42	presence	presence	NOUN
taxlaw-7405	165	43	of	of	ADP
taxlaw-7405	165	44	differential	differential	ADJ
taxlaw-7405	165	45	social	social	ADJ
taxlaw-7405	165	46	benefits	benefit	NOUN
taxlaw-7405	165	47	from	from	ADP
taxlaw-7405	165	48	investment	investment	NOUN
taxlaw-7405	165	49	,	,	PUNCT
taxlaw-7405	165	50	taking	take	VERB
taxlaw-7405	165	51	into	into	ADP
taxlaw-7405	165	52	account	account	NOUN
taxlaw-7405	165	53	the	the	DET
taxlaw-7405	165	54	external	external	ADJ
taxlaw-7405	165	55	effects	effect	NOUN
taxlaw-7405	165	56	of	of	ADP
taxlaw-7405	165	57	investment.17	investment.17	PROPN
taxlaw-7405	165	58	for	for	ADP
taxlaw-7405	165	59	example	example	NOUN
taxlaw-7405	165	60	,	,	PUNCT
taxlaw-7405	165	61	a	a	DET
taxlaw-7405	165	62	country	country	NOUN
taxlaw-7405	165	63	may	may	AUX
taxlaw-7405	165	64	believe	believe	VERB
taxlaw-7405	165	65	that	that	SCONJ
taxlaw-7405	165	66	the	the	DET
taxlaw-7405	165	67	spillover	spillover	NOUN
taxlaw-7405	165	68	effects	effect	NOUN
taxlaw-7405	165	69	from	from	ADP
taxlaw-7405	165	70	foreign	foreign	ADJ
taxlaw-7405	165	71	investment	investment	NOUN
taxlaw-7405	165	72	create	create	VERB
taxlaw-7405	165	73	a	a	DET
taxlaw-7405	165	74	divergence	divergence	NOUN
taxlaw-7405	165	75	between	between	ADP
taxlaw-7405	165	76	private	private	ADJ
taxlaw-7405	165	77	and	and	CCONJ
taxlaw-7405	165	78	social	social	ADJ
taxlaw-7405	165	79	rates	rate	NOUN
taxlaw-7405	165	80	of	of	ADP
taxlaw-7405	165	81	return	return	NOUN
taxlaw-7405	165	82	.	.	PUNCT
taxlaw-7405	166	1	in	in	ADP
taxlaw-7405	166	2	turn	turn	NOUN
taxlaw-7405	166	3	,	,	PUNCT
taxlaw-7405	166	4	the	the	DET
taxlaw-7405	166	5	country	country	NOUN
taxlaw-7405	166	6	would	would	AUX
taxlaw-7405	166	7	want	want	VERB
taxlaw-7405	166	8	to	to	PART
taxlaw-7405	166	9	provide	provide	VERB
taxlaw-7405	166	10	subsidies	subsidy	NOUN
taxlaw-7405	166	11	in	in	ADP
taxlaw-7405	166	12	some	some	DET
taxlaw-7405	166	13	manner	manner	NOUN
taxlaw-7405	166	14	to	to	ADP
taxlaw-7405	166	15	foreign	foreign	ADJ
taxlaw-7405	166	16	investors	investor	NOUN
taxlaw-7405	166	17	to	to	PART
taxlaw-7405	166	18	attract	attract	VERB
taxlaw-7405	166	19	new	new	ADJ
taxlaw-7405	166	20	investment	investment	NOUN
taxlaw-7405	166	21	.	.	PUNCT
taxlaw-7405	167	1	this	this	PRON
taxlaw-7405	167	2	would	would	AUX
taxlaw-7405	167	3	be	be	AUX
taxlaw-7405	167	4	an	an	DET
taxlaw-7405	167	5	example	example	NOUN
taxlaw-7405	167	6	of	of	ADP
taxlaw-7405	167	7	socially	socially	ADV
taxlaw-7405	167	8	beneficial	beneficial	ADJ
taxlaw-7405	167	9	tax	tax	NOUN
taxlaw-7405	167	10	competition	competition	NOUN
taxlaw-7405	167	11	.	.	PUNCT
taxlaw-7405	168	1	resolving	resolve	VERB
taxlaw-7405	168	2	whether	whether	SCONJ
taxlaw-7405	168	3	these	these	DET
taxlaw-7405	168	4	arguments	argument	NOUN
taxlaw-7405	168	5	in	in	ADP
taxlaw-7405	168	6	favor	favor	NOUN
taxlaw-7405	168	7	of	of	ADP
taxlaw-7405	168	8	tax	tax	NOUN
taxlaw-7405	168	9	competition	competition	NOUN
taxlaw-7405	168	10	outweigh	outweigh	VERB
taxlaw-7405	168	11	the	the	DET
taxlaw-7405	168	12	conventional	conventional	ADJ
taxlaw-7405	168	13	wisdom	wisdom	NOUN
taxlaw-7405	168	14	against	against	ADP
taxlaw-7405	168	15	tax	tax	NOUN
taxlaw-7405	168	16	competition	competition	NOUN
taxlaw-7405	168	17	,	,	PUNCT
taxlaw-7405	168	18	though	though	ADV
taxlaw-7405	168	19	,	,	PUNCT
taxlaw-7405	168	20	would	would	AUX
taxlaw-7405	168	21	take	take	VERB
taxlaw-7405	168	22	us	we	PRON
taxlaw-7405	168	23	beyond	beyond	ADP
taxlaw-7405	168	24	the	the	DET
taxlaw-7405	168	25	scope	scope	NOUN
taxlaw-7405	168	26	of	of	ADP
taxlaw-7405	168	27	this	this	DET
taxlaw-7405	168	28	article	article	NOUN
taxlaw-7405	168	29	.	.	PUNCT
taxlaw-7405	169	1	aside	aside	ADV
taxlaw-7405	169	2	from	from	ADP
taxlaw-7405	169	3	this	this	DET
taxlaw-7405	169	4	issue	issue	NOUN
taxlaw-7405	169	5	,	,	PUNCT
taxlaw-7405	169	6	there	there	PRON
taxlaw-7405	169	7	is	be	VERB
taxlaw-7405	169	8	an	an	DET
taxlaw-7405	169	9	important	important	ADJ
taxlaw-7405	169	10	limitation	limitation	NOUN
taxlaw-7405	169	11	to	to	ADP
taxlaw-7405	169	12	the	the	DET
taxlaw-7405	169	13	necessity	necessity	NOUN
taxlaw-7405	169	14	of	of	ADP
taxlaw-7405	169	15	multilateral	multilateral	ADJ
taxlaw-7405	169	16	minimum	minimum	ADJ
taxlaw-7405	169	17	taxes	taxis	NOUN
taxlaw-7405	169	18	.	.	PUNCT
taxlaw-7405	170	1	to	to	PART
taxlaw-7405	170	2	best	well	ADV
taxlaw-7405	170	3	understand	understand	VERB
taxlaw-7405	170	4	this	this	DET
taxlaw-7405	170	5	limitation	limitation	NOUN
taxlaw-7405	170	6	,	,	PUNCT
taxlaw-7405	170	7	consider	consider	VERB
taxlaw-7405	170	8	an	an	DET
taxlaw-7405	170	9	alternative	alternative	ADJ
taxlaw-7405	170	10	international	international	ADJ
taxlaw-7405	170	11	tax	tax	NOUN
taxlaw-7405	170	12	system	system	NOUN
taxlaw-7405	170	13	—	—	PUNCT
taxlaw-7405	170	14	a	a	DET
taxlaw-7405	170	15	worldwide	worldwide	ADJ
taxlaw-7405	170	16	tax	tax	NOUN
taxlaw-7405	170	17	system	system	NOUN
taxlaw-7405	170	18	with	with	ADP
taxlaw-7405	170	19	foreign	foreign	ADJ
taxlaw-7405	170	20	tax	tax	NOUN
taxlaw-7405	170	21	credits	credit	NOUN
taxlaw-7405	170	22	.	.	PUNCT
taxlaw-7405	171	1	until	until	ADP
taxlaw-7405	171	2	2018	2018	NUM
taxlaw-7405	171	3	,	,	PUNCT
taxlaw-7405	171	4	the	the	DET
taxlaw-7405	171	5	united	united	PROPN
taxlaw-7405	171	6	states	states	PROPN
taxlaw-7405	171	7	taxed	tax	VERB
taxlaw-7405	171	8	worldwide	worldwide	ADJ
taxlaw-7405	171	9	income	income	NOUN
taxlaw-7405	171	10	of	of	ADP
taxlaw-7405	171	11	corporations	corporation	NOUN
taxlaw-7405	171	12	but	but	CCONJ
taxlaw-7405	171	13	provided	provide	VERB
taxlaw-7405	171	14	a	a	DET
taxlaw-7405	171	15	foreign	foreign	ADJ
taxlaw-7405	171	16	tax	tax	NOUN
taxlaw-7405	171	17	credit	credit	NOUN
taxlaw-7405	171	18	.	.	PUNCT
taxlaw-7405	172	1	while	while	SCONJ
taxlaw-7405	172	2	the	the	DET
taxlaw-7405	172	3	united	united	PROPN
taxlaw-7405	172	4	states	states	PROPN
taxlaw-7405	172	5	allowed	allow	VERB
taxlaw-7405	172	6	for	for	ADP
taxlaw-7405	172	7	deferral	deferral	ADJ
taxlaw-7405	172	8	for	for	ADP
taxlaw-7405	172	9	income	income	NOUN
taxlaw-7405	172	10	earned	earn	VERB
taxlaw-7405	172	11	from	from	ADP
taxlaw-7405	172	12	foreign	foreign	ADJ
taxlaw-7405	172	13	corporations	corporation	NOUN
taxlaw-7405	172	14	and	and	CCONJ
taxlaw-7405	172	15	,	,	PUNCT
taxlaw-7405	172	16	aside	aside	ADV
taxlaw-7405	172	17	from	from	ADP
taxlaw-7405	172	18	subpart	subpart	PROPN
taxlaw-7405	172	19	f	f	PROPN
taxlaw-7405	172	20	income	income	NOUN
taxlaw-7405	172	21	,	,	PUNCT
taxlaw-7405	172	22	generally	generally	ADV
taxlaw-7405	172	23	only	only	ADV
taxlaw-7405	172	24	taxed	tax	VERB
taxlaw-7405	172	25	dividends	dividend	NOUN
taxlaw-7405	172	26	when	when	SCONJ
taxlaw-7405	172	27	they	they	PRON
taxlaw-7405	172	28	were	be	AUX
taxlaw-7405	172	29	repatriated	repatriate	VERB
taxlaw-7405	172	30	,	,	PUNCT
taxlaw-7405	172	31	one	one	PRON
taxlaw-7405	172	32	could	could	AUX
taxlaw-7405	172	33	imagine	imagine	VERB
taxlaw-7405	172	34	a	a	DET
taxlaw-7405	172	35	system	system	NOUN
taxlaw-7405	172	36	without	without	ADP
taxlaw-7405	172	37	deferral	deferral	ADJ
taxlaw-7405	172	38	so	so	SCONJ
taxlaw-7405	172	39	that	that	SCONJ
taxlaw-7405	172	40	all	all	DET
taxlaw-7405	172	41	income	income	NOUN
taxlaw-7405	172	42	would	would	AUX
taxlaw-7405	172	43	be	be	AUX
taxlaw-7405	172	44	taxed	tax	VERB
taxlaw-7405	172	45	as	as	SCONJ
taxlaw-7405	172	46	it	it	PRON
taxlaw-7405	172	47	was	be	AUX
taxlaw-7405	172	48	earned.18	earned.18	PRON
taxlaw-7405	172	49	with	with	ADP
taxlaw-7405	172	50	a	a	DET
taxlaw-7405	172	51	full	full	ADJ
taxlaw-7405	172	52	foreign	foreign	ADJ
taxlaw-7405	172	53	tax	tax	NOUN
taxlaw-7405	172	54	credit	credit	NOUN
taxlaw-7405	172	55	,	,	PUNCT
taxlaw-7405	172	56	capital	capital	NOUN
taxlaw-7405	172	57	export	export	NOUN
taxlaw-7405	172	58	neutrality	neutrality	NOUN
taxlaw-7405	172	59	would	would	AUX
taxlaw-7405	172	60	be	be	AUX
taxlaw-7405	172	61	preserved	preserve	VERB
taxlaw-7405	172	62	.	.	PUNCT
taxlaw-7405	173	1	moreover	moreover	ADV
taxlaw-7405	173	2	,	,	PUNCT
taxlaw-7405	173	3	if	if	SCONJ
taxlaw-7405	173	4	countries	country	NOUN
taxlaw-7405	173	5	agreed	agree	VERB
taxlaw-7405	173	6	to	to	PART
taxlaw-7405	173	7	implement	implement	VERB
taxlaw-7405	173	8	a	a	DET
taxlaw-7405	173	9	similar	similar	ADJ
taxlaw-7405	173	10	worldwide	worldwide	ADJ
taxlaw-7405	173	11	system	system	NOUN
taxlaw-7405	173	12	and	and	CCONJ
taxlaw-7405	173	13	limit	limit	VERB
taxlaw-7405	173	14	the	the	DET
taxlaw-7405	173	15	range	range	NOUN
taxlaw-7405	173	16	of	of	ADP
taxlaw-7405	173	17	their	their	PRON
taxlaw-7405	173	18	tax	tax	NOUN
taxlaw-7405	173	19	rates	rate	NOUN
taxlaw-7405	173	20	,	,	PUNCT
taxlaw-7405	173	21	this	this	PRON
taxlaw-7405	173	22	would	would	AUX
taxlaw-7405	173	23	also	also	ADV
taxlaw-7405	173	24	prevent	prevent	VERB
taxlaw-7405	173	25	income	income	NOUN
taxlaw-7405	173	26	from	from	ADP
taxlaw-7405	173	27	escaping	escape	VERB
taxlaw-7405	173	28	tax	tax	NOUN
taxlaw-7405	173	29	by	by	ADP
taxlaw-7405	173	30	being	be	AUX
taxlaw-7405	173	31	shifted	shift	VERB
taxlaw-7405	173	32	to	to	ADP
taxlaw-7405	173	33	tax	tax	NOUN
taxlaw-7405	173	34	havens	haven	NOUN
taxlaw-7405	173	35	.	.	PUNCT
taxlaw-7405	174	1	the	the	DET
taxlaw-7405	174	2	proposals	proposal	NOUN
taxlaw-7405	174	3	in	in	ADP
taxlaw-7405	174	4	the	the	DET
taxlaw-7405	174	5	oecd	oecd	PROPN
taxlaw-7405	174	6	pillar	pillar	NOUN
taxlaw-7405	174	7	two	two	NUM
taxlaw-7405	174	8	proposal	proposal	NOUN
taxlaw-7405	174	9	aim	aim	VERB
taxlaw-7405	174	10	to	to	PART
taxlaw-7405	174	11	create	create	VERB
taxlaw-7405	174	12	a	a	DET
taxlaw-7405	174	13	worldwide	worldwide	ADJ
taxlaw-7405	174	14	tax	tax	NOUN
taxlaw-7405	174	15	system	system	NOUN
taxlaw-7405	174	16	with	with	ADP
taxlaw-7405	174	17	coordinated	coordinated	ADJ
taxlaw-7405	174	18	minimum	minimum	ADJ
taxlaw-7405	174	19	tax	tax	NOUN
taxlaw-7405	174	20	rates	rate	NOUN
taxlaw-7405	174	21	,	,	PUNCT
taxlaw-7405	174	22	not	not	PART
taxlaw-7405	174	23	unlike	unlike	ADP
taxlaw-7405	174	24	our	our	PRON
taxlaw-7405	174	25	hypothetical	hypothetical	ADJ
taxlaw-7405	174	26	system	system	NOUN
taxlaw-7405	174	27	.	.	PUNCT
taxlaw-7405	175	1	we	we	PRON
taxlaw-7405	175	2	can	can	AUX
taxlaw-7405	175	3	then	then	ADV
taxlaw-7405	175	4	ask	ask	VERB
taxlaw-7405	175	5	the	the	DET
taxlaw-7405	175	6	question	question	NOUN
taxlaw-7405	175	7	:	:	PUNCT
taxlaw-7405	175	8	why	why	SCONJ
taxlaw-7405	175	9	is	be	AUX
taxlaw-7405	175	10	the	the	DET
taxlaw-7405	175	11	oecd	oecd	PROPN
taxlaw-7405	175	12	pillar	pillar	NOUN
taxlaw-7405	175	13	two	two	NUM
taxlaw-7405	175	14	system	system	NOUN
taxlaw-7405	175	15	a	a	DET
taxlaw-7405	175	16	more	more	ADV
taxlaw-7405	175	17	realistic	realistic	ADJ
taxlaw-7405	175	18	scenario	scenario	NOUN
taxlaw-7405	175	19	than	than	ADP
taxlaw-7405	175	20	a	a	DET
taxlaw-7405	175	21	worldwide	worldwide	ADJ
taxlaw-7405	175	22	credit	credit	NOUN
taxlaw-7405	175	23	system	system	NOUN
taxlaw-7405	175	24	with	with	ADP
taxlaw-7405	175	25	coordinated	coordinate	VERB
taxlaw-7405	175	26	rates	rate	NOUN
taxlaw-7405	175	27	?	?	PUNCT
taxlaw-7405	176	1	it	it	PRON
taxlaw-7405	176	2	is	be	AUX
taxlaw-7405	176	3	not	not	PART
taxlaw-7405	176	4	clear	clear	ADJ
taxlaw-7405	176	5	that	that	SCONJ
taxlaw-7405	176	6	it	it	PRON
taxlaw-7405	176	7	would	would	AUX
taxlaw-7405	176	8	be	be	AUX
taxlaw-7405	176	9	,	,	PUNCT
taxlaw-7405	176	10	absent	absent	ADJ
taxlaw-7405	176	11	other	other	ADJ
taxlaw-7405	176	12	important	important	ADJ
taxlaw-7405	176	13	differences	difference	NOUN
taxlaw-7405	176	14	.	.	PUNCT
taxlaw-7405	177	1	now	now	ADV
taxlaw-7405	177	2	,	,	PUNCT
taxlaw-7405	177	3	of	of	ADP
taxlaw-7405	177	4	course	course	NOUN
taxlaw-7405	177	5	,	,	PUNCT
taxlaw-7405	177	6	the	the	DET
taxlaw-7405	177	7	united	united	PROPN
taxlaw-7405	177	8	states	states	PROPN
taxlaw-7405	177	9	did	do	AUX
taxlaw-7405	177	10	allow	allow	VERB
taxlaw-7405	177	11	deferral	deferral	ADJ
taxlaw-7405	177	12	,	,	PUNCT
taxlaw-7405	177	13	and	and	CCONJ
taxlaw-7405	177	14	other	other	ADJ
taxlaw-7405	177	15	major	major	ADJ
taxlaw-7405	177	16	economic	economic	ADJ
taxlaw-7405	177	17	powers	power	NOUN
taxlaw-7405	177	18	had	have	VERB
taxlaw-7405	177	19	more	more	ADJ
taxlaw-7405	177	20	of	of	ADP
taxlaw-7405	177	21	a	a	DET
taxlaw-7405	177	22	territorially	territorially	ADV
taxlaw-7405	177	23	based	base	VERB
taxlaw-7405	177	24	system	system	NOUN
taxlaw-7405	177	25	than	than	ADP
taxlaw-7405	177	26	a	a	DET
taxlaw-7405	177	27	worldwide	worldwide	ADJ
taxlaw-7405	177	28	system	system	NOUN
taxlaw-7405	177	29	of	of	ADP
taxlaw-7405	177	30	taxation	taxation	NOUN
taxlaw-7405	177	31	.	.	PUNCT
taxlaw-7405	178	1	these	these	DET
taxlaw-7405	178	2	divergent	divergent	ADJ
taxlaw-7405	178	3	policies	policy	NOUN
taxlaw-7405	178	4	allowed	allow	VERB
taxlaw-7405	178	5	for	for	ADP
taxlaw-7405	178	6	economic	economic	ADJ
taxlaw-7405	178	7	competition	competition	NOUN
taxlaw-7405	178	8	in	in	ADP
taxlaw-7405	178	9	the	the	DET
taxlaw-7405	178	10	face	face	NOUN
taxlaw-7405	178	11	of	of	ADP
taxlaw-7405	178	12	countries	country	NOUN
taxlaw-7405	178	13	having	have	VERB
taxlaw-7405	178	14	different	different	ADJ
taxlaw-7405	178	15	tax	tax	NOUN
taxlaw-7405	178	16	rates	rate	NOUN
taxlaw-7405	178	17	and	and	CCONJ
taxlaw-7405	178	18	placed	place	VERB
taxlaw-7405	178	19	extensive	extensive	ADJ
taxlaw-7405	178	20	pressure	pressure	NOUN
taxlaw-7405	178	21	on	on	ADP
taxlaw-7405	178	22	the	the	DET
taxlaw-7405	178	23	u.s	u.s	PROPN
taxlaw-7405	178	24	.	.	PROPN
taxlaw-7405	178	25	corporate	corporate	ADJ
taxlaw-7405	178	26	tax	tax	NOUN
taxlaw-7405	178	27	system	system	NOUN
taxlaw-7405	178	28	with	with	ADP
taxlaw-7405	178	29	its	its	PRON
taxlaw-7405	178	30	higher	high	ADJ
taxlaw-7405	178	31	statutory	statutory	ADJ
taxlaw-7405	178	32	tax	tax	NOUN
taxlaw-7405	178	33	rates	rate	NOUN
taxlaw-7405	178	34	.	.	PUNCT
taxlaw-7405	179	1	with	with	ADP
taxlaw-7405	179	2	the	the	DET
taxlaw-7405	179	3	tcja	tcja	NOUN
taxlaw-7405	179	4	,	,	PUNCT
taxlaw-7405	179	5	the	the	DET
taxlaw-7405	179	6	united	united	PROPN
taxlaw-7405	179	7	states	states	PROPN
taxlaw-7405	179	8	sought	seek	VERB
taxlaw-7405	179	9	to	to	PART
taxlaw-7405	179	10	alleviate	alleviate	VERB
taxlaw-7405	179	11	some	some	PRON
taxlaw-7405	179	12	of	of	ADP
taxlaw-7405	179	13	this	this	DET
taxlaw-7405	179	14	pressure	pressure	NOUN
taxlaw-7405	179	15	by	by	ADP
taxlaw-7405	179	16	partly	partly	ADV
taxlaw-7405	179	17	moving	move	VERB
taxlaw-7405	179	18	to	to	ADP
taxlaw-7405	179	19	a	a	DET
taxlaw-7405	179	20	territorial	territorial	ADJ
taxlaw-7405	179	21	system	system	NOUN
taxlaw-7405	179	22	by	by	ADP
taxlaw-7405	179	23	allowing	allow	VERB
taxlaw-7405	179	24	a	a	DET
taxlaw-7405	179	25	dividend	dividend	NOUN
taxlaw-7405	179	26	exemption	exemption	NOUN
taxlaw-7405	179	27	.	.	PUNCT
taxlaw-7405	180	1	however	however	ADV
taxlaw-7405	180	2	,	,	PUNCT
taxlaw-7405	180	3	it	it	PRON
taxlaw-7405	180	4	did	do	AUX
taxlaw-7405	180	5	not	not	PART
taxlaw-7405	180	6	go	go	VERB
taxlaw-7405	180	7	all	all	DET
taxlaw-7405	180	8	the	the	DET
taxlaw-7405	180	9	way	way	NOUN
taxlaw-7405	180	10	by	by	ADP
taxlaw-7405	180	11	allowing	allow	VERB
taxlaw-7405	180	12	a	a	DET
taxlaw-7405	180	13	full	full	ADJ
taxlaw-7405	180	14	exemption	exemption	NOUN
taxlaw-7405	180	15	on	on	ADP
taxlaw-7405	180	16	active	active	ADJ
taxlaw-7405	180	17	foreign	foreign	ADJ
taxlaw-7405	180	18	source	source	NOUN
taxlaw-7405	180	19	income	income	NOUN
taxlaw-7405	180	20	and	and	CCONJ
taxlaw-7405	180	21	instead	instead	ADV
taxlaw-7405	180	22	enacted	enact	VERB
taxlaw-7405	180	23	gilti	gilti	NOUN
taxlaw-7405	180	24	to	to	PART
taxlaw-7405	180	25	provide	provide	VERB
taxlaw-7405	180	26	some	some	DET
taxlaw-7405	180	27	basic	basic	ADJ
taxlaw-7405	180	28	level	level	NOUN
taxlaw-7405	180	29	of	of	ADP
taxlaw-7405	180	30	minimum	minimum	ADJ
taxlaw-7405	180	31	taxes	taxis	NOUN
taxlaw-7405	180	32	.	.	PUNCT
taxlaw-7405	181	1	although	although	SCONJ
taxlaw-7405	181	2	the	the	DET
taxlaw-7405	181	3	acronym	acronym	NOUN
taxlaw-7405	181	4	gilti	gilti	NOUN
taxlaw-7405	181	5	contains	contain	VERB
taxlaw-7405	181	6	the	the	DET
taxlaw-7405	181	7	term	term	NOUN
taxlaw-7405	181	8	“	"	PUNCT
taxlaw-7405	181	9	intangible	intangible	ADJ
taxlaw-7405	181	10	,	,	PUNCT
taxlaw-7405	181	11	”	"	PUNCT
taxlaw-7405	181	12	it	it	PRON
taxlaw-7405	181	13	applies	apply	VERB
taxlaw-7405	181	14	to	to	ADP
taxlaw-7405	181	15	all	all	DET
taxlaw-7405	181	16	income	income	NOUN
taxlaw-7405	181	17	to	to	ADP
taxlaw-7405	181	18	corporate	corporate	ADJ
taxlaw-7405	181	19	shareholders	shareholder	NOUN
taxlaw-7405	181	20	of	of	ADP
taxlaw-7405	181	21	controlled	control	VERB
taxlaw-7405	181	22	foreign	foreign	ADJ
taxlaw-7405	181	23	corporations	corporation	NOUN
taxlaw-7405	181	24	on	on	ADP
taxlaw-7405	181	25	a	a	DET
taxlaw-7405	181	26	global	global	ADJ
taxlaw-7405	181	27	basis	basis	NOUN
taxlaw-7405	181	28	in	in	ADP
taxlaw-7405	181	29	16	16	NUM
taxlaw-7405	181	30	for	for	ADP
taxlaw-7405	181	31	a	a	DET
taxlaw-7405	181	32	summary	summary	NOUN
taxlaw-7405	181	33	of	of	ADP
taxlaw-7405	181	34	the	the	DET
taxlaw-7405	181	35	argument	argument	NOUN
taxlaw-7405	181	36	,	,	PUNCT
taxlaw-7405	181	37	see	see	VERB
taxlaw-7405	181	38	deepak	deepak	PROPN
taxlaw-7405	181	39	lal	lal	PROPN
taxlaw-7405	181	40	,	,	PUNCT
taxlaw-7405	181	41	restraining	restrain	VERB
taxlaw-7405	181	42	leviathan	leviathan	NOUN
taxlaw-7405	181	43	,	,	PUNCT
taxlaw-7405	181	44	bus	bus	NOUN
taxlaw-7405	181	45	.	.	PUNCT
taxlaw-7405	182	1	standard	standard	PROPN
taxlaw-7405	182	2	(	(	PUNCT
taxlaw-7405	182	3	jan	jan	PROPN
taxlaw-7405	182	4	.	.	PROPN
taxlaw-7405	182	5	19	19	NUM
taxlaw-7405	182	6	,	,	PUNCT
taxlaw-7405	182	7	2013	2013	NUM
taxlaw-7405	182	8	)	)	PUNCT
taxlaw-7405	182	9	,	,	PUNCT
taxlaw-7405	182	10	https://www.business-standard.com/article/opinion/deepak-lal-restraining-leviathan-1130119000691	https://www.business-standard.com/article/opinion/deepak-lal-restraining-leviathan-1130119000691	NOUN
taxlaw-7405	182	11	.html	.html	PUNCT
taxlaw-7405	183	1	[	[	X
taxlaw-7405	183	2	https://perma.cc/8lqq-dmds	https://perma.cc/8lqq-dmds	X
taxlaw-7405	183	3	]	]	X
taxlaw-7405	183	4	.	.	PUNCT
taxlaw-7405	184	1	17	17	NUM
taxlaw-7405	184	2	see	see	VERB
taxlaw-7405	184	3	david	david	PROPN
taxlaw-7405	184	4	elkins	elkins	PROPN
taxlaw-7405	184	5	,	,	PUNCT
taxlaw-7405	184	6	the	the	DET
taxlaw-7405	184	7	merits	merit	NOUN
taxlaw-7405	184	8	of	of	ADP
taxlaw-7405	184	9	tax	tax	NOUN
taxlaw-7405	184	10	competition	competition	NOUN
taxlaw-7405	184	11	in	in	ADP
taxlaw-7405	184	12	a	a	DET
taxlaw-7405	184	13	globalized	globalized	ADJ
taxlaw-7405	184	14	economy	economy	NOUN
taxlaw-7405	184	15	,	,	PUNCT
taxlaw-7405	184	16	91	91	NUM
taxlaw-7405	184	17	ind	ind	NOUN
taxlaw-7405	184	18	.	.	PUNCT
taxlaw-7405	185	1	l.j	l.j	PROPN
taxlaw-7405	185	2	.	.	PROPN
taxlaw-7405	186	1	905	905	NUM
taxlaw-7405	186	2	(	(	PUNCT
taxlaw-7405	186	3	2016	2016	NUM
taxlaw-7405	186	4	)	)	PUNCT
taxlaw-7405	186	5	.	.	PUNCT
taxlaw-7405	187	1	18	18	NUM
taxlaw-7405	187	2	subpart	subpart	NOUN
taxlaw-7405	187	3	f	f	PROPN
taxlaw-7405	187	4	income	income	NOUN
taxlaw-7405	187	5	is	be	AUX
taxlaw-7405	187	6	a	a	DET
taxlaw-7405	187	7	category	category	NOUN
taxlaw-7405	187	8	of	of	ADP
taxlaw-7405	187	9	income	income	NOUN
taxlaw-7405	187	10	defined	define	VERB
taxlaw-7405	187	11	in	in	ADP
taxlaw-7405	187	12	§	§	PROPN
taxlaw-7405	187	13	952	952	NUM
taxlaw-7405	187	14	of	of	ADP
taxlaw-7405	187	15	the	the	DET
taxlaw-7405	187	16	internal	internal	ADJ
taxlaw-7405	187	17	revenue	revenue	NOUN
taxlaw-7405	187	18	code	code	NOUN
taxlaw-7405	187	19	for	for	ADP
taxlaw-7405	187	20	controlled	control	VERB
taxlaw-7405	187	21	foreign	foreign	ADJ
taxlaw-7405	187	22	corporations	corporation	NOUN
taxlaw-7405	187	23	that	that	PRON
taxlaw-7405	187	24	is	be	AUX
taxlaw-7405	187	25	included	include	VERB
taxlaw-7405	187	26	immediately	immediately	ADV
taxlaw-7405	187	27	in	in	ADP
taxlaw-7405	187	28	shareholders	shareholder	NOUN
taxlaw-7405	187	29	’	'	PUNCT
taxlaw-7405	187	30	income	income	NOUN
taxlaw-7405	187	31	and	and	CCONJ
taxlaw-7405	187	32	not	not	PART
taxlaw-7405	187	33	allowed	allow	VERB
taxlaw-7405	187	34	deferral	deferral	ADJ
taxlaw-7405	187	35	.	.	PUNCT
taxlaw-7405	188	1	it	it	PRON
taxlaw-7405	188	2	generally	generally	ADV
taxlaw-7405	188	3	refers	refer	VERB
taxlaw-7405	188	4	to	to	ADP
taxlaw-7405	188	5	income	income	NOUN
taxlaw-7405	188	6	that	that	PRON
taxlaw-7405	188	7	is	be	AUX
taxlaw-7405	188	8	passive	passive	ADJ
taxlaw-7405	188	9	or	or	CCONJ
taxlaw-7405	188	10	easily	easily	ADV
taxlaw-7405	188	11	mobile	mobile	ADJ
taxlaw-7405	188	12	.	.	PUNCT
taxlaw-7405	189	1	8	8	NUM
taxlaw-7405	189	2	columbia	columbia	PROPN
taxlaw-7405	189	3	journal	journal	PROPN
taxlaw-7405	189	4	of	of	ADP
taxlaw-7405	189	5	tax	tax	NOUN
taxlaw-7405	189	6	law	law	NOUN
taxlaw-7405	189	7	[	[	X
taxlaw-7405	189	8	vol	vol	NOUN
taxlaw-7405	189	9	.	.	PUNCT
taxlaw-7405	190	1	12:1	12:1	NUM
taxlaw-7405	190	2	excess	excess	NOUN
taxlaw-7405	190	3	of	of	ADP
taxlaw-7405	190	4	ten	ten	NUM
taxlaw-7405	190	5	percent	percent	NOUN
taxlaw-7405	190	6	on	on	ADP
taxlaw-7405	190	7	invested	invest	VERB
taxlaw-7405	190	8	foreign	foreign	ADJ
taxlaw-7405	190	9	assets	asset	NOUN
taxlaw-7405	190	10	.	.	PUNCT
taxlaw-7405	191	1	that	that	DET
taxlaw-7405	191	2	income	income	NOUN
taxlaw-7405	191	3	could	could	AUX
taxlaw-7405	191	4	be	be	AUX
taxlaw-7405	191	5	profits	profit	NOUN
taxlaw-7405	191	6	from	from	ADP
taxlaw-7405	191	7	intangible	intangible	ADJ
taxlaw-7405	191	8	assets	asset	NOUN
taxlaw-7405	191	9	or	or	CCONJ
taxlaw-7405	191	10	simply	simply	ADV
taxlaw-7405	191	11	measured	measure	VERB
taxlaw-7405	191	12	returns	return	NOUN
taxlaw-7405	191	13	from	from	ADP
taxlaw-7405	191	14	other	other	ADJ
taxlaw-7405	191	15	investments	investment	NOUN
taxlaw-7405	191	16	exceeding	exceed	VERB
taxlaw-7405	191	17	ten	ten	NUM
taxlaw-7405	191	18	percent	percent	NOUN
taxlaw-7405	191	19	.	.	PUNCT
taxlaw-7405	192	1	this	this	DET
taxlaw-7405	192	2	income	income	NOUN
taxlaw-7405	192	3	is	be	AUX
taxlaw-7405	192	4	included	include	VERB
taxlaw-7405	192	5	in	in	ADP
taxlaw-7405	192	6	the	the	DET
taxlaw-7405	192	7	current	current	ADJ
taxlaw-7405	192	8	tax	tax	NOUN
taxlaw-7405	192	9	year	year	NOUN
taxlaw-7405	192	10	in	in	ADP
taxlaw-7405	192	11	a	a	DET
taxlaw-7405	192	12	shareholder	shareholder	NOUN
taxlaw-7405	192	13	’s	’s	PART
taxlaw-7405	192	14	income	income	NOUN
taxlaw-7405	192	15	.	.	PUNCT
taxlaw-7405	193	1	there	there	PRON
taxlaw-7405	193	2	is	be	VERB
taxlaw-7405	193	3	a	a	DET
taxlaw-7405	193	4	50	50	NUM
taxlaw-7405	193	5	%	%	NOUN
taxlaw-7405	193	6	deduction	deduction	NOUN
taxlaw-7405	193	7	for	for	ADP
taxlaw-7405	193	8	gilti	gilti	NOUN
taxlaw-7405	193	9	income	income	NOUN
taxlaw-7405	193	10	,	,	PUNCT
taxlaw-7405	193	11	which	which	PRON
taxlaw-7405	193	12	brings	bring	VERB
taxlaw-7405	193	13	the	the	DET
taxlaw-7405	193	14	effective	effective	ADJ
taxlaw-7405	193	15	tax	tax	NOUN
taxlaw-7405	193	16	rate	rate	NOUN
taxlaw-7405	193	17	on	on	ADP
taxlaw-7405	193	18	foreign	foreign	ADJ
taxlaw-7405	193	19	income	income	NOUN
taxlaw-7405	193	20	below	below	ADP
taxlaw-7405	193	21	domestic	domestic	ADJ
taxlaw-7405	193	22	rates	rate	NOUN
taxlaw-7405	193	23	.	.	PUNCT
taxlaw-7405	194	1	a	a	DET
taxlaw-7405	194	2	foreign	foreign	ADJ
taxlaw-7405	194	3	tax	tax	NOUN
taxlaw-7405	194	4	credit	credit	NOUN
taxlaw-7405	194	5	of	of	ADP
taxlaw-7405	194	6	80	80	NUM
taxlaw-7405	194	7	%	%	NOUN
taxlaw-7405	194	8	is	be	AUX
taxlaw-7405	194	9	allowed	allow	VERB
taxlaw-7405	194	10	,	,	PUNCT
taxlaw-7405	194	11	although	although	SCONJ
taxlaw-7405	194	12	technical	technical	ADJ
taxlaw-7405	194	13	limitations	limitation	NOUN
taxlaw-7405	194	14	on	on	ADP
taxlaw-7405	194	15	the	the	DET
taxlaw-7405	194	16	scope	scope	NOUN
taxlaw-7405	194	17	of	of	ADP
taxlaw-7405	194	18	the	the	DET
taxlaw-7405	194	19	credit	credit	NOUN
taxlaw-7405	194	20	,	,	PUNCT
taxlaw-7405	194	21	including	include	VERB
taxlaw-7405	194	22	expense	expense	NOUN
taxlaw-7405	194	23	allocations	allocation	NOUN
taxlaw-7405	194	24	rules	rule	NOUN
taxlaw-7405	194	25	,	,	PUNCT
taxlaw-7405	194	26	may	may	AUX
taxlaw-7405	194	27	effectively	effectively	ADV
taxlaw-7405	194	28	disallow	disallow	VERB
taxlaw-7405	194	29	some	some	DET
taxlaw-7405	194	30	portion	portion	NOUN
taxlaw-7405	194	31	of	of	ADP
taxlaw-7405	194	32	the	the	DET
taxlaw-7405	194	33	tax	tax	NOUN
taxlaw-7405	194	34	credit.19	credit.19	NOUN
taxlaw-7405	194	35	key	key	ADJ
taxlaw-7405	194	36	to	to	ADP
taxlaw-7405	194	37	making	make	VERB
taxlaw-7405	194	38	these	these	DET
taxlaw-7405	194	39	new	new	ADJ
taxlaw-7405	194	40	provisions	provision	NOUN
taxlaw-7405	194	41	work	work	VERB
taxlaw-7405	194	42	for	for	ADP
taxlaw-7405	194	43	the	the	DET
taxlaw-7405	194	44	united	united	PROPN
taxlaw-7405	194	45	states	states	PROPN
taxlaw-7405	194	46	in	in	ADP
taxlaw-7405	194	47	terms	term	NOUN
taxlaw-7405	194	48	of	of	ADP
taxlaw-7405	194	49	foreign	foreign	ADJ
taxlaw-7405	194	50	tax	tax	NOUN
taxlaw-7405	194	51	competition	competition	NOUN
taxlaw-7405	194	52	was	be	AUX
taxlaw-7405	194	53	the	the	DET
taxlaw-7405	194	54	overall	overall	ADJ
taxlaw-7405	194	55	new	new	ADJ
taxlaw-7405	194	56	lower	low	ADJ
taxlaw-7405	194	57	u.s	u.s	PROPN
taxlaw-7405	194	58	.	.	PROPN
taxlaw-7405	194	59	corporate	corporate	ADJ
taxlaw-7405	194	60	tax	tax	NOUN
taxlaw-7405	194	61	rate	rate	NOUN
taxlaw-7405	194	62	of	of	ADP
taxlaw-7405	194	63	21	21	NUM
taxlaw-7405	194	64	%	%	NOUN
taxlaw-7405	194	65	(	(	PUNCT
taxlaw-7405	194	66	and	and	CCONJ
taxlaw-7405	194	67	even	even	ADV
taxlaw-7405	194	68	a	a	DET
taxlaw-7405	194	69	lower	low	ADJ
taxlaw-7405	194	70	rate	rate	NOUN
taxlaw-7405	194	71	for	for	ADP
taxlaw-7405	194	72	foreign	foreign	ADJ
taxlaw-7405	194	73	source	source	NOUN
taxlaw-7405	194	74	income	income	NOUN
taxlaw-7405	194	75	due	due	ADP
taxlaw-7405	194	76	to	to	ADP
taxlaw-7405	194	77	the	the	DET
taxlaw-7405	194	78	deduction	deduction	NOUN
taxlaw-7405	194	79	for	for	ADP
taxlaw-7405	194	80	gilti	gilti	NOUN
taxlaw-7405	194	81	)	)	PUNCT
taxlaw-7405	194	82	.	.	PUNCT
taxlaw-7405	195	1	with	with	ADP
taxlaw-7405	195	2	u.s	u.s	PROPN
taxlaw-7405	195	3	.	.	PROPN
taxlaw-7405	195	4	rates	rate	NOUN
taxlaw-7405	195	5	on	on	ADP
taxlaw-7405	195	6	foreign	foreign	ADJ
taxlaw-7405	195	7	source	source	NOUN
taxlaw-7405	195	8	income	income	NOUN
taxlaw-7405	195	9	now	now	ADV
taxlaw-7405	195	10	near	near	ADV
taxlaw-7405	195	11	or	or	CCONJ
taxlaw-7405	195	12	even	even	ADV
taxlaw-7405	195	13	below	below	ADP
taxlaw-7405	195	14	the	the	DET
taxlaw-7405	195	15	rates	rate	NOUN
taxlaw-7405	195	16	of	of	ADP
taxlaw-7405	195	17	our	our	PRON
taxlaw-7405	195	18	primary	primary	ADJ
taxlaw-7405	195	19	competitors	competitor	NOUN
taxlaw-7405	195	20	,	,	PUNCT
taxlaw-7405	195	21	the	the	DET
taxlaw-7405	195	22	u.s	u.s	PROPN
taxlaw-7405	195	23	.	.	PROPN
taxlaw-7405	195	24	could	could	AUX
taxlaw-7405	195	25	end	end	VERB
taxlaw-7405	195	26	deferral	deferral	ADV
taxlaw-7405	195	27	(	(	PUNCT
taxlaw-7405	195	28	with	with	ADP
taxlaw-7405	195	29	its	its	PRON
taxlaw-7405	195	30	inefficient	inefficient	ADJ
taxlaw-7405	195	31	overhang	overhang	NOUN
taxlaw-7405	195	32	of	of	ADP
taxlaw-7405	195	33	unrepatriated	unrepatriated	ADJ
taxlaw-7405	195	34	profits	profit	NOUN
taxlaw-7405	195	35	due	due	ADP
taxlaw-7405	195	36	to	to	ADP
taxlaw-7405	195	37	the	the	DET
taxlaw-7405	195	38	benefits	benefit	NOUN
taxlaw-7405	195	39	of	of	ADP
taxlaw-7405	195	40	deferral	deferral	NOUN
taxlaw-7405	195	41	)	)	PUNCT
taxlaw-7405	195	42	and	and	CCONJ
taxlaw-7405	195	43	implement	implement	VERB
taxlaw-7405	195	44	immediate	immediate	ADJ
taxlaw-7405	195	45	taxation	taxation	NOUN
taxlaw-7405	195	46	of	of	ADP
taxlaw-7405	195	47	gilti	gilti	NOUN
taxlaw-7405	195	48	income	income	NOUN
taxlaw-7405	195	49	.	.	PUNCT
taxlaw-7405	196	1	however	however	ADV
taxlaw-7405	196	2	,	,	PUNCT
taxlaw-7405	196	3	without	without	ADP
taxlaw-7405	196	4	the	the	DET
taxlaw-7405	196	5	new	new	ADJ
taxlaw-7405	196	6	lower	low	ADJ
taxlaw-7405	196	7	rates	rate	NOUN
taxlaw-7405	196	8	(	(	PUNCT
taxlaw-7405	196	9	and	and	CCONJ
taxlaw-7405	196	10	the	the	DET
taxlaw-7405	196	11	gilti	gilti	NOUN
taxlaw-7405	196	12	deduction	deduction	NOUN
taxlaw-7405	196	13	)	)	PUNCT
taxlaw-7405	196	14	,	,	PUNCT
taxlaw-7405	196	15	the	the	DET
taxlaw-7405	196	16	new	new	ADJ
taxlaw-7405	196	17	u.s	u.s	PROPN
taxlaw-7405	196	18	.	.	PROPN
taxlaw-7405	196	19	minimum	minimum	ADJ
taxlaw-7405	196	20	tax	tax	NOUN
taxlaw-7405	196	21	on	on	ADP
taxlaw-7405	196	22	foreign	foreign	ADJ
taxlaw-7405	196	23	source	source	NOUN
taxlaw-7405	196	24	income	income	NOUN
taxlaw-7405	196	25	would	would	AUX
taxlaw-7405	196	26	not	not	PART
taxlaw-7405	196	27	have	have	AUX
taxlaw-7405	196	28	been	be	AUX
taxlaw-7405	196	29	feasible	feasible	ADJ
taxlaw-7405	196	30	.	.	PUNCT
taxlaw-7405	197	1	the	the	DET
taxlaw-7405	197	2	upshot	upshot	NOUN
taxlaw-7405	197	3	here	here	ADV
taxlaw-7405	197	4	is	be	AUX
taxlaw-7405	197	5	that	that	SCONJ
taxlaw-7405	197	6	minimum	minimum	ADJ
taxlaw-7405	197	7	taxes	taxis	NOUN
taxlaw-7405	197	8	are	be	AUX
taxlaw-7405	197	9	not	not	PART
taxlaw-7405	197	10	enough	enough	ADJ
taxlaw-7405	197	11	—	—	PUNCT
taxlaw-7405	197	12	countries	country	NOUN
taxlaw-7405	197	13	also	also	ADV
taxlaw-7405	197	14	must	must	AUX
taxlaw-7405	197	15	coordinate	coordinate	VERB
taxlaw-7405	197	16	,	,	PUNCT
taxlaw-7405	197	17	or	or	CCONJ
taxlaw-7405	197	18	at	at	ADP
taxlaw-7405	197	19	least	least	ADJ
taxlaw-7405	197	20	avoid	avoid	VERB
taxlaw-7405	197	21	sharp	sharp	ADJ
taxlaw-7405	197	22	divergence	divergence	NOUN
taxlaw-7405	197	23	of	of	ADP
taxlaw-7405	197	24	tax	tax	NOUN
taxlaw-7405	197	25	rates	rate	NOUN
taxlaw-7405	197	26	,	,	PUNCT
taxlaw-7405	197	27	as	as	ADV
taxlaw-7405	197	28	well	well	ADV
taxlaw-7405	197	29	as	as	ADP
taxlaw-7405	197	30	other	other	ADJ
taxlaw-7405	197	31	aspects	aspect	NOUN
taxlaw-7405	197	32	of	of	ADP
taxlaw-7405	197	33	corporate	corporate	ADJ
taxlaw-7405	197	34	taxation	taxation	NOUN
taxlaw-7405	197	35	.	.	PUNCT
taxlaw-7405	198	1	susan	susan	PROPN
taxlaw-7405	198	2	morse	morse	PROPN
taxlaw-7405	198	3	provides	provide	VERB
taxlaw-7405	198	4	an	an	DET
taxlaw-7405	198	5	extensive	extensive	ADJ
taxlaw-7405	198	6	discussion	discussion	NOUN
taxlaw-7405	198	7	of	of	ADP
taxlaw-7405	198	8	the	the	DET
taxlaw-7405	198	9	coordination	coordination	NOUN
taxlaw-7405	198	10	needed	need	VERB
taxlaw-7405	198	11	for	for	ADP
taxlaw-7405	198	12	minimum	minimum	NOUN
taxlaw-7405	198	13	taxes.20	taxes.20	NOUN
taxlaw-7405	198	14	from	from	ADP
taxlaw-7405	198	15	this	this	DET
taxlaw-7405	198	16	perspective	perspective	NOUN
taxlaw-7405	198	17	,	,	PUNCT
taxlaw-7405	198	18	the	the	DET
taxlaw-7405	198	19	u.s	u.s	PROPN
taxlaw-7405	198	20	.	.	PROPN
taxlaw-7405	198	21	prior	prior	ADV
taxlaw-7405	198	22	to	to	ADP
taxlaw-7405	198	23	2017	2017	NUM
taxlaw-7405	198	24	had	have	VERB
taxlaw-7405	198	25	a	a	DET
taxlaw-7405	198	26	worldwide	worldwide	ADJ
taxlaw-7405	198	27	system	system	NOUN
taxlaw-7405	198	28	that	that	PRON
taxlaw-7405	198	29	putatively	putatively	ADV
taxlaw-7405	198	30	aspired	aspire	VERB
taxlaw-7405	198	31	to	to	ADP
taxlaw-7405	198	32	a	a	DET
taxlaw-7405	198	33	minimum	minimum	ADJ
taxlaw-7405	198	34	tax	tax	NOUN
taxlaw-7405	198	35	(	(	PUNCT
taxlaw-7405	198	36	the	the	DET
taxlaw-7405	198	37	full	full	ADJ
taxlaw-7405	198	38	u.s	u.s	PROPN
taxlaw-7405	198	39	.	.	PROPN
taxlaw-7405	198	40	tax	tax	NOUN
taxlaw-7405	198	41	rate	rate	NOUN
taxlaw-7405	198	42	)	)	PUNCT
taxlaw-7405	198	43	but	but	CCONJ
taxlaw-7405	198	44	was	be	AUX
taxlaw-7405	198	45	deficient	deficient	ADJ
taxlaw-7405	198	46	in	in	ADP
taxlaw-7405	198	47	many	many	ADJ
taxlaw-7405	198	48	regards	regard	NOUN
taxlaw-7405	198	49	,	,	PUNCT
taxlaw-7405	198	50	particularly	particularly	ADV
taxlaw-7405	198	51	because	because	SCONJ
taxlaw-7405	198	52	of	of	ADP
taxlaw-7405	198	53	allowing	allow	VERB
taxlaw-7405	198	54	deferral	deferral	NOUN
taxlaw-7405	198	55	.	.	PUNCT
taxlaw-7405	199	1	this	this	DET
taxlaw-7405	199	2	complex	complex	ADJ
taxlaw-7405	199	3	arrangement	arrangement	NOUN
taxlaw-7405	199	4	represented	represent	VERB
taxlaw-7405	199	5	our	our	PRON
taxlaw-7405	199	6	political	political	ADJ
taxlaw-7405	199	7	compromise	compromise	NOUN
taxlaw-7405	199	8	,	,	PUNCT
taxlaw-7405	199	9	forged	forge	VERB
taxlaw-7405	199	10	over	over	ADP
taxlaw-7405	199	11	the	the	DET
taxlaw-7405	199	12	years	year	NOUN
taxlaw-7405	199	13	,	,	PUNCT
taxlaw-7405	199	14	between	between	ADP
taxlaw-7405	199	15	a	a	DET
taxlaw-7405	199	16	tax	tax	NOUN
taxlaw-7405	199	17	system	system	NOUN
taxlaw-7405	199	18	based	base	VERB
taxlaw-7405	199	19	on	on	ADP
taxlaw-7405	199	20	capital	capital	NOUN
taxlaw-7405	199	21	export	export	NOUN
taxlaw-7405	199	22	neutrality	neutrality	NOUN
taxlaw-7405	199	23	—	—	PUNCT
taxlaw-7405	199	24	which	which	PRON
taxlaw-7405	199	25	would	would	AUX
taxlaw-7405	199	26	tax	tax	VERB
taxlaw-7405	199	27	domestic	domestic	ADJ
taxlaw-7405	199	28	and	and	CCONJ
taxlaw-7405	199	29	foreign	foreign	ADJ
taxlaw-7405	199	30	income	income	NOUN
taxlaw-7405	199	31	at	at	ADP
taxlaw-7405	199	32	the	the	DET
taxlaw-7405	199	33	same	same	ADJ
taxlaw-7405	199	34	rate	rate	NOUN
taxlaw-7405	199	35	—	—	PUNCT
taxlaw-7405	199	36	and	and	CCONJ
taxlaw-7405	199	37	one	one	NUM
taxlaw-7405	199	38	with	with	ADP
taxlaw-7405	199	39	lower	low	ADJ
taxlaw-7405	199	40	taxes	taxis	NOUN
taxlaw-7405	199	41	on	on	ADP
taxlaw-7405	199	42	foreign	foreign	ADJ
taxlaw-7405	199	43	source	source	NOUN
taxlaw-7405	199	44	income	income	NOUN
taxlaw-7405	199	45	in	in	ADP
taxlaw-7405	199	46	light	light	NOUN
taxlaw-7405	199	47	of	of	ADP
taxlaw-7405	199	48	international	international	ADJ
taxlaw-7405	199	49	tax	tax	NOUN
taxlaw-7405	199	50	competition	competition	NOUN
taxlaw-7405	199	51	from	from	ADP
taxlaw-7405	199	52	countries	country	NOUN
taxlaw-7405	199	53	with	with	ADP
taxlaw-7405	199	54	lower	low	ADJ
taxlaw-7405	199	55	tax	tax	NOUN
taxlaw-7405	199	56	rates	rate	NOUN
taxlaw-7405	199	57	.	.	PUNCT
taxlaw-7405	200	1	with	with	ADP
taxlaw-7405	200	2	the	the	DET
taxlaw-7405	200	3	passage	passage	NOUN
taxlaw-7405	200	4	of	of	ADP
taxlaw-7405	200	5	the	the	DET
taxlaw-7405	200	6	tcja	tcja	NOUN
taxlaw-7405	200	7	and	and	CCONJ
taxlaw-7405	200	8	the	the	DET
taxlaw-7405	200	9	new	new	ADJ
taxlaw-7405	200	10	international	international	ADJ
taxlaw-7405	200	11	tax	tax	NOUN
taxlaw-7405	200	12	provisions	provision	NOUN
taxlaw-7405	200	13	,	,	PUNCT
taxlaw-7405	200	14	we	we	PRON
taxlaw-7405	200	15	tilted	tilt	VERB
taxlaw-7405	200	16	the	the	DET
taxlaw-7405	200	17	playing	play	VERB
taxlaw-7405	200	18	field	field	NOUN
taxlaw-7405	200	19	a	a	DET
taxlaw-7405	200	20	bit	bit	NOUN
taxlaw-7405	200	21	more	more	ADJ
taxlaw-7405	200	22	towards	towards	ADP
taxlaw-7405	200	23	lower	low	ADJ
taxlaw-7405	200	24	rates	rate	NOUN
taxlaw-7405	200	25	on	on	ADP
taxlaw-7405	200	26	foreign	foreign	ADJ
taxlaw-7405	200	27	source	source	NOUN
taxlaw-7405	200	28	income	income	NOUN
taxlaw-7405	200	29	,	,	PUNCT
taxlaw-7405	200	30	conceding	concede	VERB
taxlaw-7405	200	31	to	to	ADP
taxlaw-7405	200	32	the	the	DET
taxlaw-7405	200	33	demand	demand	NOUN
taxlaw-7405	200	34	to	to	PART
taxlaw-7405	200	35	match	match	VERB
taxlaw-7405	200	36	lower	low	ADJ
taxlaw-7405	200	37	rates	rate	NOUN
taxlaw-7405	200	38	abroad	abroad	ADV
taxlaw-7405	200	39	and	and	CCONJ
taxlaw-7405	200	40	conform	conform	VERB
taxlaw-7405	200	41	to	to	ADP
taxlaw-7405	200	42	international	international	ADJ
taxlaw-7405	200	43	practice	practice	NOUN
taxlaw-7405	200	44	with	with	ADP
taxlaw-7405	200	45	a	a	DET
taxlaw-7405	200	46	(	(	PUNCT
taxlaw-7405	200	47	partial	partial	ADJ
taxlaw-7405	200	48	)	)	PUNCT
taxlaw-7405	200	49	exemption	exemption	NOUN
taxlaw-7405	200	50	of	of	ADP
taxlaw-7405	200	51	dividends	dividend	NOUN
taxlaw-7405	200	52	from	from	ADP
taxlaw-7405	200	53	subsidiaries	subsidiary	NOUN
taxlaw-7405	200	54	.	.	PUNCT
taxlaw-7405	201	1	in	in	ADP
taxlaw-7405	201	2	order	order	NOUN
taxlaw-7405	201	3	to	to	PART
taxlaw-7405	201	4	preserve	preserve	VERB
taxlaw-7405	201	5	revenue	revenue	NOUN
taxlaw-7405	201	6	and	and	CCONJ
taxlaw-7405	201	7	offset	offset	VERB
taxlaw-7405	201	8	concerns	concern	NOUN
taxlaw-7405	201	9	about	about	ADP
taxlaw-7405	201	10	capital	capital	NOUN
taxlaw-7405	201	11	flight	flight	NOUN
taxlaw-7405	201	12	,	,	PUNCT
taxlaw-7405	201	13	as	as	ADP
taxlaw-7405	201	14	part	part	NOUN
taxlaw-7405	201	15	of	of	ADP
taxlaw-7405	201	16	the	the	DET
taxlaw-7405	201	17	new	new	ADJ
taxlaw-7405	201	18	compromise	compromise	NOUN
taxlaw-7405	201	19	system	system	NOUN
taxlaw-7405	201	20	,	,	PUNCT
taxlaw-7405	201	21	we	we	PRON
taxlaw-7405	201	22	put	put	VERB
taxlaw-7405	201	23	in	in	ADP
taxlaw-7405	201	24	place	place	NOUN
taxlaw-7405	201	25	a	a	DET
taxlaw-7405	201	26	new	new	ADJ
taxlaw-7405	201	27	unilateral	unilateral	ADJ
taxlaw-7405	201	28	minimum	minimum	ADJ
taxlaw-7405	201	29	tax	tax	NOUN
taxlaw-7405	201	30	,	,	PUNCT
taxlaw-7405	201	31	although	although	SCONJ
taxlaw-7405	201	32	one	one	NUM
taxlaw-7405	201	33	not	not	PART
taxlaw-7405	201	34	without	without	ADP
taxlaw-7405	201	35	controversial	controversial	ADJ
taxlaw-7405	201	36	and	and	CCONJ
taxlaw-7405	201	37	complex	complex	ADJ
taxlaw-7405	201	38	provisions.21	provisions.21	NOUN
taxlaw-7405	201	39	our	our	PRON
taxlaw-7405	201	40	new	new	ADJ
taxlaw-7405	201	41	minimum	minimum	ADJ
taxlaw-7405	201	42	tax	tax	NOUN
taxlaw-7405	201	43	was	be	AUX
taxlaw-7405	201	44	thus	thus	ADV
taxlaw-7405	201	45	part	part	NOUN
taxlaw-7405	201	46	of	of	ADP
taxlaw-7405	201	47	the	the	DET
taxlaw-7405	201	48	complex	complex	ADJ
taxlaw-7405	201	49	tradeoffs	tradeoff	NOUN
taxlaw-7405	201	50	necessary	necessary	ADJ
taxlaw-7405	201	51	for	for	SCONJ
taxlaw-7405	201	52	the	the	DET
taxlaw-7405	201	53	u.s	u.s	PROPN
taxlaw-7405	201	54	.	.	PROPN
taxlaw-7405	201	55	to	to	PART
taxlaw-7405	201	56	meet	meet	VERB
taxlaw-7405	201	57	foreign	foreign	ADJ
taxlaw-7405	201	58	competition	competition	NOUN
taxlaw-7405	201	59	but	but	CCONJ
taxlaw-7405	201	60	not	not	PART
taxlaw-7405	201	61	leave	leave	VERB
taxlaw-7405	201	62	foreign	foreign	ADJ
taxlaw-7405	201	63	income	income	NOUN
taxlaw-7405	201	64	untaxed	untaxe	VERB
taxlaw-7405	201	65	.	.	PUNCT
taxlaw-7405	202	1	it	it	PRON
taxlaw-7405	202	2	had	have	VERB
taxlaw-7405	202	3	its	its	PRON
taxlaw-7405	202	4	own	own	ADJ
taxlaw-7405	202	5	domestic	domestic	ADJ
taxlaw-7405	202	6	rationale	rationale	NOUN
taxlaw-7405	202	7	,	,	PUNCT
taxlaw-7405	202	8	and	and	CCONJ
taxlaw-7405	202	9	the	the	DET
taxlaw-7405	202	10	policy	policy	NOUN
taxlaw-7405	202	11	was	be	AUX
taxlaw-7405	202	12	not	not	PART
taxlaw-7405	202	13	tied	tie	VERB
taxlaw-7405	202	14	to	to	ADP
taxlaw-7405	202	15	a	a	DET
taxlaw-7405	202	16	vision	vision	NOUN
taxlaw-7405	202	17	of	of	ADP
taxlaw-7405	202	18	multilateral	multilateral	ADJ
taxlaw-7405	202	19	tax	tax	NOUN
taxlaw-7405	202	20	coordination	coordination	NOUN
taxlaw-7405	202	21	.	.	PUNCT
taxlaw-7405	203	1	and	and	CCONJ
taxlaw-7405	203	2	while	while	SCONJ
taxlaw-7405	203	3	it	it	PRON
taxlaw-7405	203	4	had	have	VERB
taxlaw-7405	203	5	minimum	minimum	ADJ
taxlaw-7405	203	6	tax	tax	NOUN
taxlaw-7405	203	7	aspects	aspect	NOUN
taxlaw-7405	203	8	,	,	PUNCT
taxlaw-7405	203	9	gilti	gilti	NOUN
taxlaw-7405	203	10	may	may	AUX
taxlaw-7405	203	11	also	also	ADV
taxlaw-7405	203	12	have	have	AUX
taxlaw-7405	203	13	simply	simply	ADV
taxlaw-7405	203	14	constituted	constitute	VERB
taxlaw-7405	203	15	an	an	DET
taxlaw-7405	203	16	effort	effort	NOUN
taxlaw-7405	203	17	to	to	PART
taxlaw-7405	203	18	balance	balance	VERB
taxlaw-7405	203	19	the	the	DET
taxlaw-7405	203	20	taxation	taxation	NOUN
taxlaw-7405	203	21	of	of	ADP
taxlaw-7405	203	22	domestic	domestic	ADJ
taxlaw-7405	203	23	and	and	CCONJ
taxlaw-7405	203	24	foreign	foreign	ADJ
taxlaw-7405	203	25	source	source	NOUN
taxlaw-7405	203	26	income	income	NOUN
taxlaw-7405	203	27	,	,	PUNCT
taxlaw-7405	203	28	tilting	tilting	NOUN
taxlaw-7405	203	29	,	,	PUNCT
taxlaw-7405	203	30	as	as	ADP
taxlaw-7405	203	31	ever	ever	ADV
taxlaw-7405	203	32	,	,	PUNCT
taxlaw-7405	203	33	toward	toward	ADP
taxlaw-7405	203	34	lowering	lower	VERB
taxlaw-7405	203	35	tax	tax	NOUN
taxlaw-7405	203	36	rates	rate	NOUN
taxlaw-7405	203	37	on	on	ADP
taxlaw-7405	203	38	foreign	foreign	ADJ
taxlaw-7405	203	39	source	source	NOUN
taxlaw-7405	203	40	income	income	NOUN
taxlaw-7405	203	41	.	.	PUNCT
taxlaw-7405	204	1	if	if	SCONJ
taxlaw-7405	204	2	other	other	ADJ
taxlaw-7405	204	3	major	major	ADJ
taxlaw-7405	204	4	countries	country	NOUN
taxlaw-7405	204	5	stumbled	stumble	VERB
taxlaw-7405	204	6	to	to	ADP
taxlaw-7405	204	7	their	their	PRON
taxlaw-7405	204	8	own	own	ADJ
taxlaw-7405	204	9	form	form	NOUN
taxlaw-7405	204	10	of	of	ADP
taxlaw-7405	204	11	a	a	DET
taxlaw-7405	204	12	unilateral	unilateral	ADJ
taxlaw-7405	204	13	gilti	gilti	NOUN
taxlaw-7405	204	14	or	or	CCONJ
taxlaw-7405	204	15	minimum	minimum	ADJ
taxlaw-7405	204	16	tax	tax	NOUN
taxlaw-7405	204	17	there	there	PRON
taxlaw-7405	204	18	could	could	AUX
taxlaw-7405	204	19	be	be	AUX
taxlaw-7405	204	20	some	some	DET
taxlaw-7405	204	21	international	international	ADJ
taxlaw-7405	204	22	benefits	benefit	NOUN
taxlaw-7405	204	23	.	.	PUNCT
taxlaw-7405	205	1	it	it	PRON
taxlaw-7405	205	2	would	would	AUX
taxlaw-7405	205	3	help	help	VERB
taxlaw-7405	205	4	clamp	clamp	VERB
taxlaw-7405	205	5	down	down	ADP
taxlaw-7405	205	6	on	on	ADP
taxlaw-7405	205	7	the	the	DET
taxlaw-7405	205	8	diversion	diversion	NOUN
taxlaw-7405	205	9	of	of	ADP
taxlaw-7405	205	10	profits	profit	NOUN
taxlaw-7405	205	11	to	to	PART
taxlaw-7405	205	12	tax	tax	NOUN
taxlaw-7405	205	13	havens	haven	NOUN
taxlaw-7405	205	14	,	,	PUNCT
taxlaw-7405	205	15	as	as	SCONJ
taxlaw-7405	205	16	profits	profit	NOUN
taxlaw-7405	205	17	would	would	AUX
taxlaw-7405	205	18	eventually	eventually	ADV
taxlaw-7405	205	19	be	be	AUX
taxlaw-7405	205	20	taxed	tax	VERB
taxlaw-7405	205	21	somewhere	somewhere	ADV
taxlaw-7405	205	22	.	.	PUNCT
taxlaw-7405	206	1	indeed	indeed	ADV
taxlaw-7405	206	2	,	,	PUNCT
taxlaw-7405	206	3	the	the	DET
taxlaw-7405	206	4	u.s	u.s	PROPN
taxlaw-7405	206	5	.	.	PROPN
taxlaw-7405	206	6	could	could	AUX
taxlaw-7405	206	7	be	be	AUX
taxlaw-7405	206	8	a	a	DET
taxlaw-7405	206	9	model	model	NOUN
taxlaw-7405	206	10	or	or	CCONJ
taxlaw-7405	206	11	at	at	ADP
taxlaw-7405	206	12	least	least	ADJ
taxlaw-7405	206	13	a	a	DET
taxlaw-7405	206	14	starting	starting	NOUN
taxlaw-7405	206	15	place	place	NOUN
taxlaw-7405	206	16	for	for	ADP
taxlaw-7405	206	17	other	other	ADJ
taxlaw-7405	206	18	systems	system	NOUN
taxlaw-7405	206	19	.	.	PUNCT
taxlaw-7405	207	1	19	19	NUM
taxlaw-7405	207	2	for	for	ADP
taxlaw-7405	207	3	a	a	DET
taxlaw-7405	207	4	discussion	discussion	NOUN
taxlaw-7405	207	5	of	of	ADP
taxlaw-7405	207	6	gilti	gilti	NOUN
taxlaw-7405	207	7	,	,	PUNCT
taxlaw-7405	207	8	see	see	VERB
taxlaw-7405	207	9	supra	supra	PROPN
taxlaw-7405	207	10	note	note	NOUN
taxlaw-7405	207	11	3	3	NUM
taxlaw-7405	207	12	.	.	X
taxlaw-7405	207	13	for	for	ADP
taxlaw-7405	207	14	a	a	DET
taxlaw-7405	207	15	succinct	succinct	ADJ
taxlaw-7405	207	16	non	non	ADJ
taxlaw-7405	207	17	-	-	ADJ
taxlaw-7405	207	18	technical	technical	ADJ
taxlaw-7405	207	19	overview	overview	NOUN
taxlaw-7405	207	20	of	of	ADP
taxlaw-7405	207	21	the	the	DET
taxlaw-7405	207	22	expense	expense	NOUN
taxlaw-7405	207	23	allocation	allocation	NOUN
taxlaw-7405	207	24	issue	issue	NOUN
taxlaw-7405	207	25	,	,	PUNCT
taxlaw-7405	207	26	see	see	VERB
taxlaw-7405	207	27	kyle	kyle	PROPN
taxlaw-7405	207	28	pomerlau	pomerlau	PROPN
taxlaw-7405	207	29	,	,	PUNCT
taxlaw-7405	207	30	what	what	PRON
taxlaw-7405	207	31	’s	’	VERB
taxlaw-7405	207	32	up	up	ADP
taxlaw-7405	207	33	with	with	ADP
taxlaw-7405	207	34	being	be	AUX
taxlaw-7405	207	35	gilti	gilti	NOUN
taxlaw-7405	207	36	?	?	PUNCT
taxlaw-7405	207	37	,	,	PUNCT
taxlaw-7405	207	38	tax	tax	NOUN
taxlaw-7405	207	39	found	find	VERB
taxlaw-7405	207	40	.	.	PUNCT
taxlaw-7405	208	1	(	(	PUNCT
taxlaw-7405	208	2	mar	mar	PROPN
taxlaw-7405	208	3	.	.	PROPN
taxlaw-7405	208	4	14	14	NUM
taxlaw-7405	208	5	,	,	PUNCT
taxlaw-7405	208	6	2019	2019	NUM
taxlaw-7405	208	7	)	)	PUNCT
taxlaw-7405	208	8	,	,	PUNCT
taxlaw-7405	208	9	https://taxfoundation.org/gilti-2019/	https://taxfoundation.org/gilti-2019/	NOUN
taxlaw-7405	209	1	[	[	X
taxlaw-7405	209	2	https://perma.cc/69vz-gtc2	https://perma.cc/69vz-gtc2	X
taxlaw-7405	209	3	]	]	X
taxlaw-7405	209	4	.	.	PUNCT
taxlaw-7405	210	1	20	20	NUM
taxlaw-7405	210	2	see	see	VERB
taxlaw-7405	210	3	morse	morse	NOUN
taxlaw-7405	210	4	,	,	PUNCT
taxlaw-7405	210	5	supra	supra	PROPN
taxlaw-7405	210	6	note	note	NOUN
taxlaw-7405	210	7	3	3	NUM
taxlaw-7405	210	8	.	.	SYM
taxlaw-7405	210	9	21	21	NUM
taxlaw-7405	210	10	see	see	VERB
taxlaw-7405	210	11	martin	martin	PROPN
taxlaw-7405	210	12	a.	a.	PROPN
taxlaw-7405	210	13	sullivan	sullivan	PROPN
taxlaw-7405	210	14	,	,	PUNCT
taxlaw-7405	210	15	a	a	DET
taxlaw-7405	210	16	new	new	ADJ
taxlaw-7405	210	17	gilti	gilti	NOUN
taxlaw-7405	210	18	spreadsheet	spreadsheet	NOUN
taxlaw-7405	210	19	for	for	ADP
taxlaw-7405	210	20	policy	policy	NOUN
taxlaw-7405	210	21	and	and	CCONJ
taxlaw-7405	210	22	planning	planning	NOUN
taxlaw-7405	210	23	,	,	PUNCT
taxlaw-7405	210	24	tax	tax	NOUN
taxlaw-7405	210	25	notes	note	NOUN
taxlaw-7405	210	26	(	(	PUNCT
taxlaw-7405	210	27	july	july	PROPN
taxlaw-7405	210	28	29	29	NUM
taxlaw-7405	210	29	,	,	PUNCT
taxlaw-7405	210	30	2019	2019	NUM
taxlaw-7405	210	31	)	)	PUNCT
taxlaw-7405	210	32	,	,	PUNCT
taxlaw-7405	210	33	https://www.taxnotes.com/featured-analysis/economic-analysis-new-gilti-spreadsheet-policy-andplanning/2019/07/26/29s4v	https://www.taxnotes.com/featured-analysis/economic-analysis-new-gilti-spreadsheet-policy-andplanning/2019/07/26/29s4v	VERB
taxlaw-7405	210	34	[	[	X
taxlaw-7405	210	35	https://perma.cc/3kkv-uyn5	https://perma.cc/3kkv-uyn5	X
taxlaw-7405	210	36	]	]	X
taxlaw-7405	210	37	.	.	PUNCT
taxlaw-7405	211	1	2020	2020	NUM
taxlaw-7405	211	2	]	]	PUNCT
taxlaw-7405	211	3	a	a	DET
taxlaw-7405	211	4	minimal	minimal	ADJ
taxlaw-7405	211	5	role	role	NOUN
taxlaw-7405	211	6	for	for	ADP
taxlaw-7405	211	7	minimum	minimum	ADJ
taxlaw-7405	211	8	taxes	taxis	NOUN
taxlaw-7405	211	9	9	9	NUM
taxlaw-7405	212	1	but	but	CCONJ
taxlaw-7405	212	2	it	it	PRON
taxlaw-7405	212	3	is	be	AUX
taxlaw-7405	212	4	not	not	PART
taxlaw-7405	212	5	clear	clear	ADJ
taxlaw-7405	212	6	what	what	PRON
taxlaw-7405	212	7	a	a	DET
taxlaw-7405	212	8	full	full	ADJ
taxlaw-7405	212	9	multilateral	multilateral	ADJ
taxlaw-7405	212	10	agreement	agreement	NOUN
taxlaw-7405	212	11	,	,	PUNCT
taxlaw-7405	212	12	with	with	ADP
taxlaw-7405	212	13	all	all	DET
taxlaw-7405	212	14	its	its	PRON
taxlaw-7405	212	15	constraints	constraint	NOUN
taxlaw-7405	212	16	on	on	ADP
taxlaw-7405	212	17	individual	individual	ADJ
taxlaw-7405	212	18	country	country	NOUN
taxlaw-7405	212	19	tax	tax	NOUN
taxlaw-7405	212	20	policies	policy	NOUN
taxlaw-7405	212	21	,	,	PUNCT
taxlaw-7405	212	22	would	would	AUX
taxlaw-7405	212	23	additionally	additionally	ADV
taxlaw-7405	212	24	accomplish	accomplish	VERB
taxlaw-7405	212	25	.	.	PUNCT
taxlaw-7405	213	1	a	a	DET
taxlaw-7405	213	2	full	full	ADJ
taxlaw-7405	213	3	international	international	ADJ
taxlaw-7405	213	4	tax	tax	NOUN
taxlaw-7405	213	5	agreement	agreement	NOUN
taxlaw-7405	213	6	would	would	AUX
taxlaw-7405	213	7	either	either	CCONJ
taxlaw-7405	213	8	require	require	VERB
taxlaw-7405	213	9	the	the	DET
taxlaw-7405	213	10	unlikely	unlikely	ADJ
taxlaw-7405	213	11	full	full	ADJ
taxlaw-7405	213	12	synchronization	synchronization	NOUN
taxlaw-7405	213	13	of	of	ADP
taxlaw-7405	213	14	tax	tax	NOUN
taxlaw-7405	213	15	bases	basis	NOUN
taxlaw-7405	213	16	across	across	ADP
taxlaw-7405	213	17	countries	country	NOUN
taxlaw-7405	213	18	,	,	PUNCT
taxlaw-7405	213	19	including	include	VERB
taxlaw-7405	213	20	for	for	ADP
taxlaw-7405	213	21	example	example	NOUN
taxlaw-7405	213	22	agreement	agreement	NOUN
taxlaw-7405	213	23	over	over	ADP
taxlaw-7405	213	24	the	the	DET
taxlaw-7405	213	25	extent	extent	NOUN
taxlaw-7405	213	26	of	of	ADP
taxlaw-7405	213	27	accelerated	accelerated	ADJ
taxlaw-7405	213	28	depreciation	depreciation	NOUN
taxlaw-7405	213	29	,	,	PUNCT
taxlaw-7405	213	30	or	or	CCONJ
taxlaw-7405	213	31	an	an	DET
taxlaw-7405	213	32	agreed	agree	VERB
taxlaw-7405	213	33	upon	upon	SCONJ
taxlaw-7405	213	34	non	non	ADJ
taxlaw-7405	213	35	-	-	ADJ
taxlaw-7405	213	36	tax	tax	ADJ
taxlaw-7405	213	37	global	global	ADJ
taxlaw-7405	213	38	financial	financial	ADJ
taxlaw-7405	213	39	accounting	accounting	PROPN
taxlaw-7405	213	40	standard	standard	NOUN
taxlaw-7405	213	41	—	—	PUNCT
taxlaw-7405	213	42	an	an	DET
taxlaw-7405	213	43	issue	issue	NOUN
taxlaw-7405	213	44	i	i	PRON
taxlaw-7405	213	45	address	address	VERB
taxlaw-7405	213	46	later	later	ADV
taxlaw-7405	213	47	in	in	ADP
taxlaw-7405	213	48	this	this	DET
taxlaw-7405	213	49	article	article	NOUN
taxlaw-7405	213	50	.	.	PUNCT
taxlaw-7405	214	1	of	of	ADP
taxlaw-7405	214	2	course	course	NOUN
taxlaw-7405	214	3	,	,	PUNCT
taxlaw-7405	214	4	the	the	DET
taxlaw-7405	214	5	process	process	NOUN
taxlaw-7405	214	6	of	of	ADP
taxlaw-7405	214	7	international	international	ADJ
taxlaw-7405	214	8	dialogue	dialogue	NOUN
taxlaw-7405	214	9	itself	itself	PRON
taxlaw-7405	214	10	might	might	AUX
taxlaw-7405	214	11	pressure	pressure	VERB
taxlaw-7405	214	12	some	some	DET
taxlaw-7405	214	13	countries	country	NOUN
taxlaw-7405	214	14	who	who	PRON
taxlaw-7405	214	15	would	would	AUX
taxlaw-7405	214	16	not	not	PART
taxlaw-7405	214	17	otherwise	otherwise	ADV
taxlaw-7405	214	18	have	have	VERB
taxlaw-7405	214	19	the	the	DET
taxlaw-7405	214	20	will	will	NOUN
taxlaw-7405	214	21	or	or	CCONJ
taxlaw-7405	214	22	interest	interest	VERB
taxlaw-7405	214	23	to	to	PART
taxlaw-7405	214	24	change	change	VERB
taxlaw-7405	214	25	their	their	PRON
taxlaw-7405	214	26	tax	tax	NOUN
taxlaw-7405	214	27	systems	system	NOUN
taxlaw-7405	214	28	.	.	PUNCT
taxlaw-7405	215	1	but	but	CCONJ
taxlaw-7405	215	2	that	that	DET
taxlaw-7405	215	3	same	same	ADJ
taxlaw-7405	215	4	type	type	NOUN
taxlaw-7405	215	5	of	of	ADP
taxlaw-7405	215	6	international	international	ADJ
taxlaw-7405	215	7	pressure	pressure	NOUN
taxlaw-7405	215	8	could	could	AUX
taxlaw-7405	215	9	be	be	AUX
taxlaw-7405	215	10	applied	apply	VERB
taxlaw-7405	215	11	to	to	ADP
taxlaw-7405	215	12	direct	direct	ADJ
taxlaw-7405	215	13	measures	measure	NOUN
taxlaw-7405	215	14	to	to	PART
taxlaw-7405	215	15	curb	curb	VERB
taxlaw-7405	215	16	profit	profit	NOUN
taxlaw-7405	215	17	shifting	shift	VERB
taxlaw-7405	215	18	to	to	ADP
taxlaw-7405	215	19	tax	tax	NOUN
taxlaw-7405	215	20	havens	haven	NOUN
taxlaw-7405	215	21	,	,	PUNCT
taxlaw-7405	215	22	as	as	SCONJ
taxlaw-7405	215	23	the	the	DET
taxlaw-7405	215	24	original	original	ADJ
taxlaw-7405	215	25	beps	bep	NOUN
taxlaw-7405	215	26	project	project	NOUN
taxlaw-7405	215	27	intended	intend	VERB
taxlaw-7405	215	28	,	,	PUNCT
taxlaw-7405	215	29	without	without	ADP
taxlaw-7405	215	30	the	the	DET
taxlaw-7405	215	31	heavyhanded	heavyhanded	ADJ
taxlaw-7405	215	32	apparatus	apparatus	NOUN
taxlaw-7405	215	33	of	of	ADP
taxlaw-7405	215	34	a	a	DET
taxlaw-7405	215	35	global	global	ADJ
taxlaw-7405	215	36	minimum	minimum	ADJ
taxlaw-7405	215	37	tax	tax	NOUN
taxlaw-7405	215	38	that	that	PRON
taxlaw-7405	215	39	would	would	AUX
taxlaw-7405	215	40	impinge	impinge	VERB
taxlaw-7405	215	41	on	on	ADP
taxlaw-7405	215	42	tax	tax	NOUN
taxlaw-7405	215	43	sovereignty	sovereignty	NOUN
taxlaw-7405	215	44	.	.	PUNCT
taxlaw-7405	216	1	22	22	NUM
taxlaw-7405	216	2	martin	martin	PROPN
taxlaw-7405	216	3	sullivan	sullivan	PROPN
taxlaw-7405	216	4	suggests	suggest	VERB
taxlaw-7405	216	5	that	that	SCONJ
taxlaw-7405	216	6	we	we	PRON
taxlaw-7405	216	7	can	can	AUX
taxlaw-7405	216	8	accomplish	accomplish	VERB
taxlaw-7405	216	9	most	most	ADJ
taxlaw-7405	216	10	of	of	ADP
taxlaw-7405	216	11	our	our	PRON
taxlaw-7405	216	12	domestic	domestic	ADJ
taxlaw-7405	216	13	goals	goal	NOUN
taxlaw-7405	216	14	through	through	ADP
taxlaw-7405	216	15	a	a	DET
taxlaw-7405	216	16	second	second	ADJ
taxlaw-7405	216	17	round	round	NOUN
taxlaw-7405	216	18	of	of	ADP
taxlaw-7405	216	19	international	international	ADJ
taxlaw-7405	216	20	tax	tax	NOUN
taxlaw-7405	216	21	simplification	simplification	NOUN
taxlaw-7405	216	22	that	that	PRON
taxlaw-7405	216	23	would	would	AUX
taxlaw-7405	216	24	avoid	avoid	VERB
taxlaw-7405	216	25	the	the	DET
taxlaw-7405	216	26	need	need	NOUN
taxlaw-7405	216	27	to	to	PART
taxlaw-7405	216	28	define	define	VERB
taxlaw-7405	216	29	gilti	gilti	NOUN
taxlaw-7405	216	30	as	as	ADP
taxlaw-7405	216	31	the	the	DET
taxlaw-7405	216	32	excess	excess	NOUN
taxlaw-7405	216	33	over	over	ADP
taxlaw-7405	216	34	the	the	DET
taxlaw-7405	216	35	10	10	NUM
taxlaw-7405	216	36	%	%	NOUN
taxlaw-7405	216	37	return	return	NOUN
taxlaw-7405	216	38	on	on	ADP
taxlaw-7405	216	39	invested	invest	VERB
taxlaw-7405	216	40	assets	asset	NOUN
taxlaw-7405	216	41	(	(	PUNCT
taxlaw-7405	216	42	called	call	VERB
taxlaw-7405	216	43	qualified	qualified	ADJ
taxlaw-7405	216	44	business	business	NOUN
taxlaw-7405	216	45	asset	asset	NOUN
taxlaw-7405	216	46	investment	investment	NOUN
taxlaw-7405	216	47	or	or	CCONJ
taxlaw-7405	216	48	“	"	PUNCT
taxlaw-7405	216	49	qbai	qbai	NOUN
taxlaw-7405	216	50	”	"	PUNCT
taxlaw-7405	216	51	)	)	PUNCT
taxlaw-7405	216	52	and	and	CCONJ
taxlaw-7405	216	53	simply	simply	ADV
taxlaw-7405	216	54	impose	impose	VERB
taxlaw-7405	216	55	a	a	DET
taxlaw-7405	216	56	low	low	ADJ
taxlaw-7405	216	57	tax	tax	NOUN
taxlaw-7405	216	58	rate	rate	NOUN
taxlaw-7405	216	59	on	on	ADP
taxlaw-7405	216	60	foreign	foreign	ADJ
taxlaw-7405	216	61	source	source	NOUN
taxlaw-7405	216	62	income	income	NOUN
taxlaw-7405	216	63	.	.	PUNCT
taxlaw-7405	217	1	sullivan	sullivan	PROPN
taxlaw-7405	217	2	opines	opine	VERB
taxlaw-7405	217	3	:	:	PUNCT
taxlaw-7405	217	4	would	would	AUX
taxlaw-7405	217	5	it	it	PRON
taxlaw-7405	217	6	be	be	AUX
taxlaw-7405	217	7	such	such	DET
taxlaw-7405	217	8	a	a	DET
taxlaw-7405	217	9	terribly	terribly	ADV
taxlaw-7405	217	10	uncompetitive	uncompetitive	ADJ
taxlaw-7405	217	11	outcome	outcome	NOUN
taxlaw-7405	217	12	for	for	ADP
taxlaw-7405	217	13	u.s	u.s	PROPN
taxlaw-7405	217	14	.	.	PROPN
taxlaw-7405	217	15	multinationals	multinational	NOUN
taxlaw-7405	217	16	if	if	SCONJ
taxlaw-7405	217	17	the	the	DET
taxlaw-7405	217	18	second	second	ADJ
taxlaw-7405	217	19	round	round	NOUN
taxlaw-7405	217	20	of	of	ADP
taxlaw-7405	217	21	international	international	ADJ
taxlaw-7405	217	22	tax	tax	NOUN
taxlaw-7405	217	23	reform	reform	NOUN
taxlaw-7405	217	24	adopted	adopt	VERB
taxlaw-7405	217	25	a	a	DET
taxlaw-7405	217	26	modest	modest	ADJ
taxlaw-7405	217	27	minimum	minimum	ADJ
taxlaw-7405	217	28	tax	tax	NOUN
taxlaw-7405	217	29	on	on	ADP
taxlaw-7405	217	30	all	all	DET
taxlaw-7405	217	31	foreign	foreign	ADJ
taxlaw-7405	217	32	profits	profit	NOUN
taxlaw-7405	217	33	?	?	PUNCT
taxlaw-7405	218	1	the	the	DET
taxlaw-7405	218	2	rate	rate	NOUN
taxlaw-7405	218	3	could	could	AUX
taxlaw-7405	218	4	be	be	AUX
taxlaw-7405	218	5	in	in	ADP
taxlaw-7405	218	6	the	the	DET
taxlaw-7405	218	7	neighborhood	neighborhood	NOUN
taxlaw-7405	218	8	of	of	ADP
taxlaw-7405	218	9	10	10	NUM
taxlaw-7405	218	10	%	%	NOUN
taxlaw-7405	218	11	.	.	PUNCT
taxlaw-7405	218	12	.	.	PUNCT
taxlaw-7405	218	13	.	.	PUNCT
taxlaw-7405	219	1	yes	yes	INTJ
taxlaw-7405	219	2	,	,	PUNCT
taxlaw-7405	219	3	this	this	PRON
taxlaw-7405	219	4	would	would	AUX
taxlaw-7405	219	5	be	be	AUX
taxlaw-7405	219	6	a	a	DET
taxlaw-7405	219	7	floor	floor	NOUN
taxlaw-7405	219	8	on	on	ADP
taxlaw-7405	219	9	the	the	DET
taxlaw-7405	219	10	overall	overall	ADJ
taxlaw-7405	219	11	rate	rate	NOUN
taxlaw-7405	219	12	of	of	ADP
taxlaw-7405	219	13	foreign	foreign	ADJ
taxlaw-7405	219	14	tax	tax	NOUN
taxlaw-7405	219	15	to	to	PART
taxlaw-7405	219	16	limit	limit	VERB
taxlaw-7405	219	17	the	the	DET
taxlaw-7405	219	18	incentive	incentive	NOUN
taxlaw-7405	219	19	to	to	PART
taxlaw-7405	219	20	move	move	VERB
taxlaw-7405	219	21	investment	investment	NOUN
taxlaw-7405	219	22	offshore	offshore	ADV
taxlaw-7405	219	23	.	.	PUNCT
taxlaw-7405	220	1	it	it	PRON
taxlaw-7405	220	2	could	could	AUX
taxlaw-7405	220	3	do	do	VERB
taxlaw-7405	220	4	that	that	PRON
taxlaw-7405	220	5	with	with	ADP
taxlaw-7405	220	6	no	no	DET
taxlaw-7405	220	7	diminution	diminution	NOUN
taxlaw-7405	220	8	of	of	ADP
taxlaw-7405	220	9	its	its	PRON
taxlaw-7405	220	10	role	role	NOUN
taxlaw-7405	220	11	as	as	ADP
taxlaw-7405	220	12	an	an	DET
taxlaw-7405	220	13	anti	anti	ADJ
taxlaw-7405	220	14	-	-	NOUN
taxlaw-7405	220	15	abuse	abuse	ADJ
taxlaw-7405	220	16	measure.23	measure.23	PROPN
taxlaw-7405	220	17	sullivan	sullivan	PROPN
taxlaw-7405	220	18	’s	’s	PART
taxlaw-7405	220	19	suggestion	suggestion	NOUN
taxlaw-7405	220	20	mirrors	mirror	NOUN
taxlaw-7405	220	21	the	the	DET
taxlaw-7405	220	22	argument	argument	NOUN
taxlaw-7405	220	23	being	be	AUX
taxlaw-7405	220	24	made	make	VERB
taxlaw-7405	220	25	here	here	ADV
taxlaw-7405	220	26	that	that	SCONJ
taxlaw-7405	220	27	actions	action	NOUN
taxlaw-7405	220	28	taken	take	VERB
taxlaw-7405	220	29	unilaterally	unilaterally	ADV
taxlaw-7405	220	30	to	to	PART
taxlaw-7405	220	31	protect	protect	VERB
taxlaw-7405	220	32	the	the	DET
taxlaw-7405	220	33	tax	tax	NOUN
taxlaw-7405	220	34	base	base	NOUN
taxlaw-7405	220	35	and	and	CCONJ
taxlaw-7405	220	36	avoid	avoid	VERB
taxlaw-7405	220	37	capital	capital	NOUN
taxlaw-7405	220	38	flight	flight	NOUN
taxlaw-7405	220	39	can	can	AUX
taxlaw-7405	220	40	also	also	ADV
taxlaw-7405	220	41	assist	assist	VERB
taxlaw-7405	220	42	in	in	ADP
taxlaw-7405	220	43	curbing	curb	VERB
taxlaw-7405	220	44	excessive	excessive	ADJ
taxlaw-7405	220	45	profit	profit	NOUN
taxlaw-7405	220	46	shifting	shifting	NOUN
taxlaw-7405	220	47	,	,	PUNCT
taxlaw-7405	220	48	without	without	ADP
taxlaw-7405	220	49	the	the	DET
taxlaw-7405	220	50	recourse	recourse	NOUN
taxlaw-7405	220	51	to	to	ADP
taxlaw-7405	220	52	a	a	DET
taxlaw-7405	220	53	new	new	ADJ
taxlaw-7405	220	54	global	global	ADJ
taxlaw-7405	220	55	system	system	NOUN
taxlaw-7405	220	56	of	of	ADP
taxlaw-7405	220	57	minimum	minimum	ADJ
taxlaw-7405	220	58	taxes	taxis	NOUN
taxlaw-7405	220	59	.	.	PUNCT
taxlaw-7405	221	1	again	again	ADV
taxlaw-7405	221	2	,	,	PUNCT
taxlaw-7405	221	3	we	we	PRON
taxlaw-7405	221	4	should	should	AUX
taxlaw-7405	221	5	see	see	VERB
taxlaw-7405	221	6	this	this	PRON
taxlaw-7405	221	7	as	as	ADP
taxlaw-7405	221	8	a	a	DET
taxlaw-7405	221	9	balancing	balancing	NOUN
taxlaw-7405	221	10	of	of	ADP
taxlaw-7405	221	11	conflicting	conflicting	ADJ
taxlaw-7405	221	12	u.s	u.s	PROPN
taxlaw-7405	221	13	.	.	PROPN
taxlaw-7405	221	14	objectives	objective	NOUN
taxlaw-7405	221	15	of	of	ADP
taxlaw-7405	221	16	raising	raise	VERB
taxlaw-7405	221	17	revenue	revenue	NOUN
taxlaw-7405	221	18	,	,	PUNCT
taxlaw-7405	221	19	avoiding	avoid	VERB
taxlaw-7405	221	20	capital	capital	NOUN
taxlaw-7405	221	21	flight	flight	NOUN
taxlaw-7405	221	22	,	,	PUNCT
taxlaw-7405	221	23	and	and	CCONJ
taxlaw-7405	221	24	preserving	preserve	VERB
taxlaw-7405	221	25	a	a	DET
taxlaw-7405	221	26	competitive	competitive	ADJ
taxlaw-7405	221	27	framework	framework	NOUN
taxlaw-7405	221	28	for	for	ADP
taxlaw-7405	221	29	u.s.-based	u.s.-based	ADJ
taxlaw-7405	221	30	multinationals	multinational	NOUN
taxlaw-7405	221	31	.	.	PUNCT
taxlaw-7405	222	1	one	one	NUM
taxlaw-7405	222	2	solution	solution	NOUN
taxlaw-7405	222	3	has	have	VERB
taxlaw-7405	222	4	the	the	DET
taxlaw-7405	222	5	form	form	NOUN
taxlaw-7405	222	6	of	of	ADP
taxlaw-7405	222	7	a	a	DET
taxlaw-7405	222	8	convenient	convenient	ADJ
taxlaw-7405	222	9	,	,	PUNCT
taxlaw-7405	222	10	low	low	ADJ
taxlaw-7405	222	11	minimum	minimum	ADJ
taxlaw-7405	222	12	tax	tax	NOUN
taxlaw-7405	222	13	on	on	ADP
taxlaw-7405	222	14	foreign	foreign	ADJ
taxlaw-7405	222	15	source	source	NOUN
taxlaw-7405	222	16	income	income	NOUN
taxlaw-7405	222	17	,	,	PUNCT
taxlaw-7405	222	18	but	but	CCONJ
taxlaw-7405	222	19	this	this	PRON
taxlaw-7405	222	20	is	be	AUX
taxlaw-7405	222	21	far	far	ADV
taxlaw-7405	222	22	from	from	ADP
taxlaw-7405	222	23	justifying	justify	VERB
taxlaw-7405	222	24	a	a	DET
taxlaw-7405	222	25	multilateral	multilateral	ADJ
taxlaw-7405	222	26	system	system	NOUN
taxlaw-7405	222	27	of	of	ADP
taxlaw-7405	222	28	minimum	minimum	ADJ
taxlaw-7405	222	29	taxes	taxis	NOUN
taxlaw-7405	222	30	.	.	PUNCT
taxlaw-7405	223	1	indeed	indeed	ADV
taxlaw-7405	223	2	,	,	PUNCT
taxlaw-7405	223	3	this	this	DET
taxlaw-7405	223	4	rationale	rationale	NOUN
taxlaw-7405	223	5	for	for	ADP
taxlaw-7405	223	6	a	a	DET
taxlaw-7405	223	7	unilateral	unilateral	ADJ
taxlaw-7405	223	8	minimum	minimum	ADJ
taxlaw-7405	223	9	tax	tax	NOUN
taxlaw-7405	223	10	is	be	AUX
taxlaw-7405	223	11	silent	silent	ADJ
taxlaw-7405	223	12	on	on	ADP
taxlaw-7405	223	13	the	the	DET
taxlaw-7405	223	14	perceived	perceive	VERB
taxlaw-7405	223	15	need	need	NOUN
taxlaw-7405	223	16	to	to	PART
taxlaw-7405	223	17	coordinate	coordinate	VERB
taxlaw-7405	223	18	tax	tax	NOUN
taxlaw-7405	223	19	rates	rate	NOUN
taxlaw-7405	223	20	among	among	ADP
taxlaw-7405	223	21	countries	country	NOUN
taxlaw-7405	223	22	to	to	PART
taxlaw-7405	223	23	avoid	avoid	VERB
taxlaw-7405	223	24	what	what	PRON
taxlaw-7405	223	25	some	some	PRON
taxlaw-7405	223	26	might	might	AUX
taxlaw-7405	223	27	deem	deem	VERB
taxlaw-7405	223	28	excessive	excessive	ADJ
taxlaw-7405	223	29	tax	tax	NOUN
taxlaw-7405	223	30	competition	competition	NOUN
taxlaw-7405	223	31	.	.	PUNCT
taxlaw-7405	224	1	unilateral	unilateral	ADJ
taxlaw-7405	224	2	minimum	minimum	ADJ
taxlaw-7405	224	3	taxes	taxis	NOUN
taxlaw-7405	224	4	can	can	AUX
taxlaw-7405	224	5	be	be	AUX
taxlaw-7405	224	6	seen	see	VERB
taxlaw-7405	224	7	in	in	ADP
taxlaw-7405	224	8	this	this	DET
taxlaw-7405	224	9	context	context	NOUN
taxlaw-7405	224	10	as	as	ADP
taxlaw-7405	224	11	combating	combat	VERB
taxlaw-7405	224	12	a	a	DET
taxlaw-7405	224	13	defect	defect	NOUN
taxlaw-7405	224	14	in	in	ADP
taxlaw-7405	224	15	our	our	PRON
taxlaw-7405	224	16	tax	tax	NOUN
taxlaw-7405	224	17	system	system	NOUN
taxlaw-7405	224	18	—	—	PUNCT
taxlaw-7405	224	19	the	the	DET
taxlaw-7405	224	20	well	well	ADV
taxlaw-7405	224	21	-	-	PUNCT
taxlaw-7405	224	22	known	know	VERB
taxlaw-7405	224	23	and	and	CCONJ
taxlaw-7405	224	24	inherent	inherent	ADJ
taxlaw-7405	224	25	difficulties	difficulty	NOUN
taxlaw-7405	224	26	in	in	ADP
taxlaw-7405	224	27	using	use	VERB
taxlaw-7405	224	28	arms	arm	NOUN
taxlaw-7405	224	29	-	-	PUNCT
taxlaw-7405	224	30	length	length	NOUN
taxlaw-7405	224	31	pricing	pricing	NOUN
taxlaw-7405	224	32	methods	method	NOUN
taxlaw-7405	224	33	to	to	PART
taxlaw-7405	224	34	police	police	VERB
taxlaw-7405	224	35	the	the	DET
taxlaw-7405	224	36	income	income	NOUN
taxlaw-7405	224	37	of	of	ADP
taxlaw-7405	224	38	intangible	intangible	ADJ
taxlaw-7405	224	39	assets	asset	NOUN
taxlaw-7405	224	40	.	.	PUNCT
taxlaw-7405	225	1	this	this	PRON
taxlaw-7405	225	2	is	be	AUX
taxlaw-7405	225	3	not	not	PART
taxlaw-7405	225	4	the	the	DET
taxlaw-7405	225	5	only	only	ADJ
taxlaw-7405	225	6	source	source	NOUN
taxlaw-7405	225	7	of	of	ADP
taxlaw-7405	225	8	profits	profit	NOUN
taxlaw-7405	225	9	shifted	shift	VERB
taxlaw-7405	225	10	to	to	ADP
taxlaw-7405	225	11	tax	tax	NOUN
taxlaw-7405	225	12	havens	haven	NOUN
taxlaw-7405	225	13	,	,	PUNCT
taxlaw-7405	225	14	but	but	CCONJ
taxlaw-7405	225	15	it	it	PRON
taxlaw-7405	225	16	is	be	AUX
taxlaw-7405	225	17	one	one	NUM
taxlaw-7405	225	18	that	that	PRON
taxlaw-7405	225	19	is	be	AUX
taxlaw-7405	225	20	conceptually	conceptually	ADV
taxlaw-7405	225	21	intractable.24	intractable.24	ADJ
taxlaw-7405	225	22	as	as	ADP
taxlaw-7405	225	23	such	such	ADJ
taxlaw-7405	225	24	,	,	PUNCT
taxlaw-7405	225	25	it	it	PRON
taxlaw-7405	225	26	provides	provide	VERB
taxlaw-7405	225	27	a	a	DET
taxlaw-7405	225	28	rough	rough	ADJ
taxlaw-7405	225	29	and	and	CCONJ
taxlaw-7405	225	30	ready	ready	ADJ
taxlaw-7405	225	31	method	method	NOUN
taxlaw-7405	225	32	to	to	PART
taxlaw-7405	225	33	deal	deal	VERB
taxlaw-7405	225	34	with	with	ADP
taxlaw-7405	225	35	a	a	DET
taxlaw-7405	225	36	persistent	persistent	ADJ
taxlaw-7405	225	37	and	and	CCONJ
taxlaw-7405	225	38	largely	largely	ADV
taxlaw-7405	225	39	unresolvable	unresolvable	ADJ
taxlaw-7405	225	40	tax	tax	NOUN
taxlaw-7405	225	41	problem	problem	NOUN
taxlaw-7405	225	42	.	.	PUNCT
taxlaw-7405	226	1	using	use	VERB
taxlaw-7405	226	2	unilateral	unilateral	ADJ
taxlaw-7405	226	3	minimum	minimum	ADJ
taxlaw-7405	226	4	taxes	taxis	NOUN
taxlaw-7405	226	5	in	in	ADP
taxlaw-7405	226	6	this	this	DET
taxlaw-7405	226	7	manner	manner	NOUN
taxlaw-7405	226	8	would	would	AUX
taxlaw-7405	226	9	qualify	qualify	VERB
taxlaw-7405	226	10	as	as	ADP
taxlaw-7405	226	11	a	a	DET
taxlaw-7405	226	12	minimal	minimal	ADJ
taxlaw-7405	226	13	use	use	NOUN
taxlaw-7405	226	14	of	of	ADP
taxlaw-7405	226	15	a	a	DET
taxlaw-7405	226	16	minimum	minimum	ADJ
taxlaw-7405	226	17	tax	tax	NOUN
taxlaw-7405	226	18	.	.	PUNCT
taxlaw-7405	227	1	22	22	NUM
taxlaw-7405	227	2	for	for	ADP
taxlaw-7405	227	3	details	detail	NOUN
taxlaw-7405	227	4	on	on	ADP
taxlaw-7405	227	5	the	the	DET
taxlaw-7405	227	6	oecd	oecd	PROPN
taxlaw-7405	227	7	beps	bep	NOUN
taxlaw-7405	227	8	project	project	NOUN
taxlaw-7405	227	9	,	,	PUNCT
taxlaw-7405	227	10	see	see	VERB
taxlaw-7405	227	11	organisation	organisation	NOUN
taxlaw-7405	227	12	for	for	ADP
taxlaw-7405	227	13	economic	economic	ADJ
taxlaw-7405	227	14	co	co	NOUN
taxlaw-7405	227	15	-	-	NOUN
taxlaw-7405	227	16	operation	operation	NOUN
taxlaw-7405	227	17	and	and	CCONJ
taxlaw-7405	227	18	development	development	NOUN
taxlaw-7405	228	1	[	[	X
taxlaw-7405	228	2	oecd	oecd	X
taxlaw-7405	228	3	]	]	X
taxlaw-7405	228	4	,	,	PUNCT
taxlaw-7405	228	5	international	international	ADJ
taxlaw-7405	228	6	collaboration	collaboration	NOUN
taxlaw-7405	228	7	to	to	PART
taxlaw-7405	228	8	end	end	VERB
taxlaw-7405	228	9	tax	tax	NOUN
taxlaw-7405	228	10	avoidance	avoidance	NOUN
taxlaw-7405	228	11	,	,	PUNCT
taxlaw-7405	228	12	https://www.oecd.org/tax/beps/	https://www.oecd.org/tax/beps/	PROPN
taxlaw-7405	229	1	[	[	X
taxlaw-7405	229	2	https://perma.cc/6vqg-4sd9	https://perma.cc/6vqg-4sd9	X
taxlaw-7405	229	3	]	]	X
taxlaw-7405	229	4	.	.	PUNCT
taxlaw-7405	230	1	23	23	NUM
taxlaw-7405	230	2	sullivan	sullivan	PROPN
taxlaw-7405	230	3	,	,	PUNCT
taxlaw-7405	230	4	supra	supra	PROPN
taxlaw-7405	230	5	note	note	PROPN
taxlaw-7405	230	6	21	21	NUM
taxlaw-7405	230	7	.	.	SYM
taxlaw-7405	230	8	24	24	NUM
taxlaw-7405	230	9	see	see	VERB
taxlaw-7405	230	10	jane	jane	PROPN
taxlaw-7405	230	11	gravelle	gravelle	PROPN
taxlaw-7405	230	12	,	,	PUNCT
taxlaw-7405	230	13	cong	cong	PROPN
taxlaw-7405	230	14	.	.	PUNCT
taxlaw-7405	231	1	rsch	rsch	PROPN
taxlaw-7405	231	2	.	.	PUNCT
taxlaw-7405	232	1	serv	serv	PROPN
taxlaw-7405	232	2	.	.	PROPN
taxlaw-7405	232	3	,	,	PUNCT
taxlaw-7405	232	4	r40623	r40623	NOUN
taxlaw-7405	232	5	,	,	PUNCT
taxlaw-7405	232	6	tax	tax	NOUN
taxlaw-7405	232	7	havens	haven	NOUN
taxlaw-7405	232	8	:	:	PUNCT
taxlaw-7405	232	9	international	international	ADJ
taxlaw-7405	232	10	tax	tax	NOUN
taxlaw-7405	232	11	avoidance	avoidance	NOUN
taxlaw-7405	232	12	(	(	PUNCT
taxlaw-7405	232	13	2015	2015	NUM
taxlaw-7405	232	14	)	)	PUNCT
taxlaw-7405	232	15	for	for	ADP
taxlaw-7405	232	16	a	a	DET
taxlaw-7405	232	17	discussion	discussion	NOUN
taxlaw-7405	232	18	of	of	ADP
taxlaw-7405	232	19	mechanisms	mechanism	NOUN
taxlaw-7405	232	20	to	to	PART
taxlaw-7405	232	21	shift	shift	VERB
taxlaw-7405	232	22	reported	reported	ADJ
taxlaw-7405	232	23	income	income	NOUN
taxlaw-7405	232	24	to	to	ADP
taxlaw-7405	232	25	tax	tax	NOUN
taxlaw-7405	232	26	havens	haven	NOUN
taxlaw-7405	232	27	and	and	CCONJ
taxlaw-7405	232	28	intangible	intangible	ADJ
taxlaw-7405	232	29	assets	asset	NOUN
taxlaw-7405	232	30	.	.	PUNCT
taxlaw-7405	233	1	for	for	ADP
taxlaw-7405	233	2	a	a	DET
taxlaw-7405	233	3	contrary	contrary	ADJ
taxlaw-7405	233	4	perspective	perspective	NOUN
taxlaw-7405	233	5	,	,	PUNCT
taxlaw-7405	233	6	see	see	VERB
taxlaw-7405	233	7	lorraine	lorraine	PROPN
taxlaw-7405	233	8	eden	eden	PROPN
taxlaw-7405	233	9	,	,	PUNCT
taxlaw-7405	233	10	the	the	DET
taxlaw-7405	233	11	arm	arm	NOUN
taxlaw-7405	233	12	's	's	PART
taxlaw-7405	233	13	length	length	NOUN
taxlaw-7405	233	14	standard	standard	NOUN
taxlaw-7405	233	15	is	be	AUX
taxlaw-7405	233	16	not	not	PART
taxlaw-7405	233	17	the	the	DET
taxlaw-7405	233	18	problem	problem	NOUN
taxlaw-7405	233	19	,	,	PUNCT
taxlaw-7405	233	20	48	48	NUM
taxlaw-7405	233	21	tax	tax	NOUN
taxlaw-7405	233	22	mgmt	mgmt	NOUN
taxlaw-7405	233	23	.	.	PUNCT
taxlaw-7405	234	1	int'l	int'l	PROPN
taxlaw-7405	234	2	j.	j.	PROPN
taxlaw-7405	234	3	10	10	NUM
taxlaw-7405	234	4	(	(	PUNCT
taxlaw-7405	234	5	2019	2019	NUM
taxlaw-7405	234	6	)	)	PUNCT
taxlaw-7405	234	7	.	.	PUNCT
taxlaw-7405	235	1	10	10	NUM
taxlaw-7405	235	2	columbia	columbia	PROPN
taxlaw-7405	235	3	journal	journal	PROPN
taxlaw-7405	235	4	of	of	ADP
taxlaw-7405	235	5	tax	tax	NOUN
taxlaw-7405	235	6	law	law	NOUN
taxlaw-7405	235	7	[	[	X
taxlaw-7405	235	8	vol	vol	NOUN
taxlaw-7405	235	9	.	.	PUNCT
taxlaw-7405	236	1	12:1	12:1	NUM
taxlaw-7405	236	2	b.	b.	PROPN
taxlaw-7405	236	3	the	the	DET
taxlaw-7405	236	4	problem	problem	NOUN
taxlaw-7405	236	5	of	of	ADP
taxlaw-7405	236	6	zero	zero	NUM
taxlaw-7405	236	7	tax	tax	NOUN
taxlaw-7405	236	8	payments	payment	NOUN
taxlaw-7405	236	9	behavioral	behavioral	ADJ
taxlaw-7405	236	10	economists	economist	NOUN
taxlaw-7405	236	11	have	have	AUX
taxlaw-7405	236	12	documented	document	VERB
taxlaw-7405	236	13	that	that	SCONJ
taxlaw-7405	236	14	individuals	individual	NOUN
taxlaw-7405	236	15	are	be	AUX
taxlaw-7405	236	16	extremely	extremely	ADV
taxlaw-7405	236	17	sensitive	sensitive	ADJ
taxlaw-7405	236	18	to	to	ADP
taxlaw-7405	236	19	“	"	PUNCT
taxlaw-7405	236	20	zeros	zero	NOUN
taxlaw-7405	236	21	”	"	PUNCT
taxlaw-7405	236	22	in	in	ADP
taxlaw-7405	236	23	economic	economic	ADJ
taxlaw-7405	236	24	transactions.25	transactions.25	NOUN
taxlaw-7405	236	25	consumer	consumer	NOUN
taxlaw-7405	236	26	behavior	behavior	NOUN
taxlaw-7405	236	27	appears	appear	VERB
taxlaw-7405	236	28	discontinuous	discontinuous	ADJ
taxlaw-7405	236	29	with	with	ADP
taxlaw-7405	236	30	respect	respect	NOUN
taxlaw-7405	236	31	to	to	ADP
taxlaw-7405	236	32	very	very	ADV
taxlaw-7405	236	33	low	low	ADJ
taxlaw-7405	236	34	prices	price	NOUN
taxlaw-7405	236	35	for	for	ADP
taxlaw-7405	236	36	goods	good	NOUN
taxlaw-7405	236	37	versus	versus	ADP
taxlaw-7405	236	38	“	"	PUNCT
taxlaw-7405	236	39	free	free	ADJ
taxlaw-7405	236	40	”	"	PUNCT
taxlaw-7405	236	41	goods	good	NOUN
taxlaw-7405	236	42	.	.	PUNCT
taxlaw-7405	237	1	goods	good	NOUN
taxlaw-7405	237	2	which	which	PRON
taxlaw-7405	237	3	are	be	AUX
taxlaw-7405	237	4	advertised	advertise	VERB
taxlaw-7405	237	5	as	as	ADP
taxlaw-7405	237	6	free	free	ADJ
taxlaw-7405	237	7	experience	experience	NOUN
taxlaw-7405	237	8	much	much	ADV
taxlaw-7405	237	9	higher	high	ADJ
taxlaw-7405	237	10	demand	demand	NOUN
taxlaw-7405	237	11	than	than	SCONJ
taxlaw-7405	237	12	do	do	VERB
taxlaw-7405	237	13	goods	good	NOUN
taxlaw-7405	237	14	with	with	ADP
taxlaw-7405	237	15	a	a	DET
taxlaw-7405	237	16	price	price	NOUN
taxlaw-7405	237	17	,	,	PUNCT
taxlaw-7405	237	18	even	even	ADV
taxlaw-7405	237	19	if	if	SCONJ
taxlaw-7405	237	20	the	the	DET
taxlaw-7405	237	21	price	price	NOUN
taxlaw-7405	237	22	is	be	AUX
taxlaw-7405	237	23	only	only	ADV
taxlaw-7405	237	24	nominal	nominal	ADJ
taxlaw-7405	237	25	.	.	PUNCT
taxlaw-7405	238	1	zeros	zero	NOUN
taxlaw-7405	238	2	in	in	ADP
taxlaw-7405	238	3	taxation	taxation	NOUN
taxlaw-7405	238	4	also	also	ADV
taxlaw-7405	238	5	appear	appear	VERB
taxlaw-7405	238	6	to	to	PART
taxlaw-7405	238	7	have	have	VERB
taxlaw-7405	238	8	great	great	ADJ
taxlaw-7405	238	9	resonance	resonance	NOUN
taxlaw-7405	238	10	in	in	ADP
taxlaw-7405	238	11	the	the	DET
taxlaw-7405	238	12	public	public	NOUN
taxlaw-7405	238	13	.	.	PUNCT
taxlaw-7405	239	1	the	the	DET
taxlaw-7405	239	2	birth	birth	NOUN
taxlaw-7405	239	3	of	of	ADP
taxlaw-7405	239	4	the	the	DET
taxlaw-7405	239	5	original	original	ADJ
taxlaw-7405	239	6	amt	amt	PROPN
taxlaw-7405	239	7	in	in	ADP
taxlaw-7405	239	8	the	the	DET
taxlaw-7405	239	9	united	united	PROPN
taxlaw-7405	239	10	states	states	PROPN
taxlaw-7405	239	11	arose	arise	VERB
taxlaw-7405	239	12	from	from	ADP
taxlaw-7405	239	13	the	the	DET
taxlaw-7405	239	14	january	january	PROPN
taxlaw-7405	239	15	1969	1969	NUM
taxlaw-7405	239	16	testimony	testimony	NOUN
taxlaw-7405	239	17	of	of	ADP
taxlaw-7405	239	18	treasury	treasury	PROPN
taxlaw-7405	239	19	secretary	secretary	PROPN
taxlaw-7405	239	20	joseph	joseph	PROPN
taxlaw-7405	239	21	w.	w.	PROPN
taxlaw-7405	239	22	barr	barr	PROPN
taxlaw-7405	239	23	.	.	PROPN
taxlaw-7405	239	24	barr	barr	PROPN
taxlaw-7405	239	25	served	serve	VERB
taxlaw-7405	239	26	at	at	ADP
taxlaw-7405	239	27	the	the	DET
taxlaw-7405	239	28	very	very	ADJ
taxlaw-7405	239	29	end	end	NOUN
taxlaw-7405	239	30	of	of	ADP
taxlaw-7405	239	31	president	president	PROPN
taxlaw-7405	239	32	johnson	johnson	PROPN
taxlaw-7405	239	33	’s	’s	PROPN
taxlaw-7405	239	34	administration	administration	NOUN
taxlaw-7405	239	35	for	for	ADP
taxlaw-7405	239	36	just	just	ADV
taxlaw-7405	239	37	28	28	NUM
taxlaw-7405	239	38	days	day	NOUN
taxlaw-7405	239	39	,	,	PUNCT
taxlaw-7405	239	40	but	but	CCONJ
taxlaw-7405	239	41	his	his	PRON
taxlaw-7405	239	42	testimony	testimony	NOUN
taxlaw-7405	239	43	three	three	NUM
taxlaw-7405	239	44	days	day	NOUN
taxlaw-7405	239	45	before	before	SCONJ
taxlaw-7405	239	46	president	president	PROPN
taxlaw-7405	239	47	nixon	nixon	PROPN
taxlaw-7405	239	48	’s	’s	PART
taxlaw-7405	239	49	inauguration	inauguration	NOUN
taxlaw-7405	239	50	had	have	VERB
taxlaw-7405	239	51	great	great	ADJ
taxlaw-7405	239	52	political	political	ADJ
taxlaw-7405	239	53	impact	impact	NOUN
taxlaw-7405	239	54	.	.	PUNCT
taxlaw-7405	240	1	“	"	PUNCT
taxlaw-7405	240	2	mr	mr	PROPN
taxlaw-7405	240	3	.	.	PROPN
taxlaw-7405	240	4	chairman	chairman	PROPN
taxlaw-7405	240	5	and	and	CCONJ
taxlaw-7405	240	6	members	member	NOUN
taxlaw-7405	240	7	of	of	ADP
taxlaw-7405	240	8	the	the	DET
taxlaw-7405	240	9	joint	joint	ADJ
taxlaw-7405	240	10	economic	economic	ADJ
taxlaw-7405	240	11	committee	committee	NOUN
taxlaw-7405	240	12	,	,	PUNCT
taxlaw-7405	240	13	i	i	PRON
taxlaw-7405	240	14	will	will	AUX
taxlaw-7405	240	15	hazard	hazard	VERB
taxlaw-7405	240	16	a	a	DET
taxlaw-7405	240	17	guess	guess	NOUN
taxlaw-7405	240	18	that	that	SCONJ
taxlaw-7405	240	19	there	there	PRON
taxlaw-7405	240	20	is	be	VERB
taxlaw-7405	240	21	going	go	VERB
taxlaw-7405	240	22	to	to	PART
taxlaw-7405	240	23	be	be	AUX
taxlaw-7405	240	24	a	a	DET
taxlaw-7405	240	25	taxpayer	taxpayer	NOUN
taxlaw-7405	240	26	revolt	revolt	NOUN
taxlaw-7405	240	27	over	over	ADP
taxlaw-7405	240	28	the	the	DET
taxlaw-7405	240	29	income	income	NOUN
taxlaw-7405	240	30	taxes	taxis	NOUN
taxlaw-7405	240	31	in	in	ADP
taxlaw-7405	240	32	this	this	DET
taxlaw-7405	240	33	country	country	NOUN
taxlaw-7405	240	34	unless	unless	SCONJ
taxlaw-7405	240	35	we	we	PRON
taxlaw-7405	240	36	move	move	VERB
taxlaw-7405	240	37	in	in	ADP
taxlaw-7405	240	38	this	this	DET
taxlaw-7405	240	39	area	area	NOUN
taxlaw-7405	240	40	.	.	PUNCT
taxlaw-7405	241	1	now	now	ADV
taxlaw-7405	241	2	,	,	PUNCT
taxlaw-7405	241	3	the	the	DET
taxlaw-7405	241	4	revolt	revolt	NOUN
taxlaw-7405	241	5	is	be	AUX
taxlaw-7405	241	6	not	not	PART
taxlaw-7405	241	7	going	go	VERB
taxlaw-7405	241	8	to	to	PART
taxlaw-7405	241	9	come	come	VERB
taxlaw-7405	241	10	from	from	ADP
taxlaw-7405	241	11	the	the	DET
taxlaw-7405	241	12	poor	poor	ADJ
taxlaw-7405	241	13	.	.	PUNCT
taxlaw-7405	242	1	they	they	PRON
taxlaw-7405	242	2	do	do	AUX
taxlaw-7405	242	3	not	not	PART
taxlaw-7405	242	4	pay	pay	VERB
taxlaw-7405	242	5	very	very	ADV
taxlaw-7405	242	6	much	much	ADV
taxlaw-7405	242	7	in	in	ADP
taxlaw-7405	242	8	taxes	taxis	NOUN
taxlaw-7405	242	9	.	.	PUNCT
taxlaw-7405	243	1	the	the	DET
taxlaw-7405	243	2	revolt	revolt	NOUN
taxlaw-7405	243	3	is	be	AUX
taxlaw-7405	243	4	going	go	VERB
taxlaw-7405	243	5	to	to	PART
taxlaw-7405	243	6	come	come	VERB
taxlaw-7405	243	7	from	from	ADP
taxlaw-7405	243	8	the	the	DET
taxlaw-7405	243	9	middle	middle	ADJ
taxlaw-7405	243	10	class	class	NOUN
taxlaw-7405	243	11	.	.	PUNCT
taxlaw-7405	244	1	it	it	PRON
taxlaw-7405	244	2	is	be	AUX
taxlaw-7405	244	3	going	go	VERB
taxlaw-7405	244	4	to	to	PART
taxlaw-7405	244	5	come	come	VERB
taxlaw-7405	244	6	from	from	ADP
taxlaw-7405	244	7	those	those	DET
taxlaw-7405	244	8	people	people	NOUN
taxlaw-7405	244	9	with	with	ADP
taxlaw-7405	244	10	incomes	income	NOUN
taxlaw-7405	244	11	from	from	ADP
taxlaw-7405	244	12	$	$	SYM
taxlaw-7405	244	13	7,000	7,000	NUM
taxlaw-7405	244	14	to	to	PART
taxlaw-7405	244	15	$	$	SYM
taxlaw-7405	244	16	20,000	20,000	NUM
taxlaw-7405	244	17	who	who	PRON
taxlaw-7405	244	18	pay	pay	VERB
taxlaw-7405	244	19	every	every	DET
taxlaw-7405	244	20	nickel	nickel	NOUN
taxlaw-7405	244	21	of	of	ADP
taxlaw-7405	244	22	taxes	taxis	NOUN
taxlaw-7405	244	23	at	at	ADP
taxlaw-7405	244	24	the	the	DET
taxlaw-7405	244	25	going	go	VERB
taxlaw-7405	244	26	rate	rate	NOUN
taxlaw-7405	244	27	.	.	PUNCT
taxlaw-7405	245	1	they	they	PRON
taxlaw-7405	245	2	do	do	AUX
taxlaw-7405	245	3	not	not	PART
taxlaw-7405	245	4	have	have	VERB
taxlaw-7405	245	5	the	the	DET
taxlaw-7405	245	6	loopholes	loophole	NOUN
taxlaw-7405	245	7	and	and	CCONJ
taxlaw-7405	245	8	the	the	DET
taxlaw-7405	245	9	gimmicks	gimmick	NOUN
taxlaw-7405	245	10	to	to	PART
taxlaw-7405	245	11	resort	resort	VERB
taxlaw-7405	245	12	to	to	ADP
taxlaw-7405	245	13	,	,	PUNCT
taxlaw-7405	245	14	mr	mr	PROPN
taxlaw-7405	245	15	.	.	PROPN
taxlaw-7405	245	16	chairman	chairman	PROPN
taxlaw-7405	245	17	.	.	PUNCT
taxlaw-7405	246	1	however	however	ADV
taxlaw-7405	246	2	,	,	PUNCT
taxlaw-7405	246	3	when	when	SCONJ
taxlaw-7405	246	4	these	these	DET
taxlaw-7405	246	5	people	people	NOUN
taxlaw-7405	246	6	see	see	VERB
taxlaw-7405	246	7	,	,	PUNCT
taxlaw-7405	246	8	as	as	SCONJ
taxlaw-7405	246	9	i	i	PRON
taxlaw-7405	246	10	see	see	VERB
taxlaw-7405	246	11	,	,	PUNCT
taxlaw-7405	246	12	that	that	SCONJ
taxlaw-7405	246	13	in	in	ADP
taxlaw-7405	246	14	the	the	DET
taxlaw-7405	246	15	year	year	NOUN
taxlaw-7405	246	16	1967	1967	NUM
taxlaw-7405	246	17	,	,	PUNCT
taxlaw-7405	246	18	there	there	PRON
taxlaw-7405	246	19	were	be	VERB
taxlaw-7405	246	20	155	155	NUM
taxlaw-7405	246	21	tax	tax	NOUN
taxlaw-7405	246	22	returns	return	NOUN
taxlaw-7405	246	23	in	in	ADP
taxlaw-7405	246	24	this	this	DET
taxlaw-7405	246	25	country	country	NOUN
taxlaw-7405	246	26	with	with	ADP
taxlaw-7405	246	27	incomes	income	NOUN
taxlaw-7405	246	28	of	of	ADP
taxlaw-7405	246	29	over	over	ADP
taxlaw-7405	246	30	$	$	SYM
taxlaw-7405	246	31	200,000	200,000	NUM
taxlaw-7405	246	32	a	a	DET
taxlaw-7405	246	33	year	year	NOUN
taxlaw-7405	246	34	and	and	CCONJ
taxlaw-7405	246	35	21	21	NUM
taxlaw-7405	246	36	returns	return	NOUN
taxlaw-7405	246	37	with	with	ADP
taxlaw-7405	246	38	incomes	income	NOUN
taxlaw-7405	246	39	of	of	ADP
taxlaw-7405	246	40	over	over	ADP
taxlaw-7405	246	41	a	a	DET
taxlaw-7405	246	42	million	million	NUM
taxlaw-7405	246	43	dollars	dollar	NOUN
taxlaw-7405	246	44	for	for	ADP
taxlaw-7405	246	45	the	the	DET
taxlaw-7405	246	46	year	year	NOUN
taxlaw-7405	246	47	on	on	ADP
taxlaw-7405	246	48	which	which	PRON
taxlaw-7405	246	49	the	the	DET
taxlaw-7405	246	50	"	"	PUNCT
taxlaw-7405	246	51	taxpayers	taxpayer	NOUN
taxlaw-7405	246	52	"	"	PUNCT
taxlaw-7405	246	53	paid	pay	VERB
taxlaw-7405	246	54	the	the	DET
taxlaw-7405	246	55	u.s	u.s	PROPN
taxlaw-7405	246	56	.	.	PROPN
taxlaw-7405	246	57	government	government	NOUN
taxlaw-7405	246	58	not	not	PART
taxlaw-7405	246	59	1	1	NUM
taxlaw-7405	246	60	cent	cent	NOUN
taxlaw-7405	246	61	of	of	ADP
taxlaw-7405	246	62	income	income	NOUN
taxlaw-7405	246	63	taxes	taxis	NOUN
taxlaw-7405	246	64	,	,	PUNCT
taxlaw-7405	246	65	i	i	PRON
taxlaw-7405	246	66	think	think	VERB
taxlaw-7405	246	67	those	those	DET
taxlaw-7405	246	68	people	people	NOUN
taxlaw-7405	246	69	are	be	AUX
taxlaw-7405	246	70	going	go	VERB
taxlaw-7405	246	71	to	to	PART
taxlaw-7405	246	72	say	say	VERB
taxlaw-7405	246	73	it	it	PRON
taxlaw-7405	246	74	is	be	AUX
taxlaw-7405	246	75	time	time	NOUN
taxlaw-7405	246	76	to	to	PART
taxlaw-7405	246	77	do	do	VERB
taxlaw-7405	246	78	something	something	PRON
taxlaw-7405	246	79	about	about	ADP
taxlaw-7405	246	80	it	it	PRON
taxlaw-7405	246	81	and	and	CCONJ
taxlaw-7405	246	82	i	i	PRON
taxlaw-7405	246	83	concur	concur	VERB
taxlaw-7405	246	84	.	.	PUNCT
taxlaw-7405	247	1	”26	”26	VERB
taxlaw-7405	247	2	this	this	DET
taxlaw-7405	247	3	testimony	testimony	NOUN
taxlaw-7405	247	4	created	create	VERB
taxlaw-7405	247	5	great	great	ADJ
taxlaw-7405	247	6	political	political	ADJ
taxlaw-7405	247	7	controversy	controversy	NOUN
taxlaw-7405	247	8	and	and	CCONJ
taxlaw-7405	247	9	had	have	VERB
taxlaw-7405	247	10	a	a	DET
taxlaw-7405	247	11	large	large	ADJ
taxlaw-7405	247	12	impact	impact	NOUN
taxlaw-7405	247	13	.	.	PUNCT
taxlaw-7405	248	1	according	accord	VERB
taxlaw-7405	248	2	to	to	ADP
taxlaw-7405	248	3	len	len	ADJ
taxlaw-7405	248	4	burman	burman	NOUN
taxlaw-7405	248	5	,	,	PUNCT
taxlaw-7405	248	6	“	"	PUNCT
taxlaw-7405	248	7	in	in	ADP
taxlaw-7405	248	8	1969	1969	NUM
taxlaw-7405	248	9	,	,	PUNCT
taxlaw-7405	248	10	members	member	NOUN
taxlaw-7405	248	11	of	of	ADP
taxlaw-7405	248	12	congress	congress	PROPN
taxlaw-7405	248	13	received	receive	VERB
taxlaw-7405	248	14	more	more	ADJ
taxlaw-7405	248	15	constituent	constituent	ADJ
taxlaw-7405	248	16	letters	letter	NOUN
taxlaw-7405	248	17	about	about	ADP
taxlaw-7405	248	18	the	the	DET
taxlaw-7405	248	19	155	155	NUM
taxlaw-7405	248	20	taxpayers	taxpayer	NOUN
taxlaw-7405	248	21	than	than	ADP
taxlaw-7405	248	22	about	about	ADP
taxlaw-7405	248	23	the	the	DET
taxlaw-7405	248	24	vietnam	vietnam	PROPN
taxlaw-7405	248	25	war	war	PROPN
taxlaw-7405	248	26	.	.	PUNCT
taxlaw-7405	248	27	”	"	PUNCT
taxlaw-7405	249	1	27	27	NUM
taxlaw-7405	249	2	as	as	SCONJ
taxlaw-7405	249	3	i	i	PRON
taxlaw-7405	249	4	discuss	discuss	VERB
taxlaw-7405	249	5	below	below	ADV
taxlaw-7405	249	6	,	,	PUNCT
taxlaw-7405	249	7	congress	congress	PROPN
taxlaw-7405	249	8	adopted	adopt	VERB
taxlaw-7405	249	9	the	the	DET
taxlaw-7405	249	10	first	first	ADJ
taxlaw-7405	249	11	minimum	minimum	ADJ
taxlaw-7405	249	12	tax	tax	NOUN
taxlaw-7405	249	13	provisions	provision	NOUN
taxlaw-7405	249	14	in	in	ADP
taxlaw-7405	249	15	that	that	DET
taxlaw-7405	249	16	year	year	NOUN
taxlaw-7405	249	17	.	.	PUNCT
taxlaw-7405	250	1	there	there	PRON
taxlaw-7405	250	2	is	be	VERB
taxlaw-7405	250	3	also	also	ADV
taxlaw-7405	250	4	strong	strong	ADJ
taxlaw-7405	250	5	evidence	evidence	NOUN
taxlaw-7405	250	6	that	that	SCONJ
taxlaw-7405	250	7	zero	zero	NUM
taxlaw-7405	250	8	tax	tax	NOUN
taxlaw-7405	250	9	payments	payment	NOUN
taxlaw-7405	250	10	for	for	ADP
taxlaw-7405	250	11	corporate	corporate	ADJ
taxlaw-7405	250	12	entities	entity	NOUN
taxlaw-7405	250	13	matter	matter	NOUN
taxlaw-7405	250	14	.	.	PUNCT
taxlaw-7405	251	1	think	think	VERB
taxlaw-7405	251	2	tanks	tank	NOUN
taxlaw-7405	251	3	,	,	PUNCT
taxlaw-7405	251	4	such	such	ADJ
taxlaw-7405	251	5	as	as	ADP
taxlaw-7405	251	6	the	the	DET
taxlaw-7405	251	7	institute	institute	NOUN
taxlaw-7405	251	8	on	on	ADP
taxlaw-7405	251	9	taxation	taxation	NOUN
taxlaw-7405	251	10	and	and	CCONJ
taxlaw-7405	251	11	economic	economic	ADJ
taxlaw-7405	251	12	policy	policy	NOUN
taxlaw-7405	251	13	,	,	PUNCT
taxlaw-7405	251	14	regularly	regularly	ADV
taxlaw-7405	251	15	publish	publish	VERB
taxlaw-7405	251	16	studies	study	NOUN
taxlaw-7405	251	17	based	base	VERB
taxlaw-7405	251	18	on	on	ADP
taxlaw-7405	251	19	accounting	accounting	NOUN
taxlaw-7405	251	20	data	datum	NOUN
taxlaw-7405	251	21	that	that	PRON
taxlaw-7405	251	22	demonstrate	demonstrate	VERB
taxlaw-7405	251	23	that	that	SCONJ
taxlaw-7405	251	24	many	many	ADJ
taxlaw-7405	251	25	corporations	corporation	NOUN
taxlaw-7405	251	26	do	do	AUX
taxlaw-7405	251	27	not	not	PART
taxlaw-7405	251	28	report	report	VERB
taxlaw-7405	251	29	paying	pay	VERB
taxlaw-7405	251	30	any	any	DET
taxlaw-7405	251	31	u.s	u.s	PROPN
taxlaw-7405	251	32	.	.	PROPN
taxlaw-7405	251	33	federal	federal	PROPN
taxlaw-7405	251	34	taxes.28	taxes.28	PROPN
taxlaw-7405	251	35	these	these	DET
taxlaw-7405	251	36	studies	study	NOUN
taxlaw-7405	251	37	are	be	AUX
taxlaw-7405	251	38	then	then	ADV
taxlaw-7405	251	39	regularly	regularly	ADV
taxlaw-7405	251	40	and	and	CCONJ
taxlaw-7405	251	41	widely	widely	ADV
taxlaw-7405	251	42	picked	pick	VERB
taxlaw-7405	251	43	up	up	ADP
taxlaw-7405	251	44	by	by	ADP
taxlaw-7405	251	45	the	the	DET
taxlaw-7405	251	46	press	press	NOUN
taxlaw-7405	251	47	,	,	PUNCT
taxlaw-7405	251	48	which	which	PRON
taxlaw-7405	251	49	sometimes	sometimes	ADV
taxlaw-7405	251	50	even	even	ADV
taxlaw-7405	251	51	try	try	VERB
taxlaw-7405	251	52	to	to	PART
taxlaw-7405	251	53	explain	explain	VERB
taxlaw-7405	251	54	why	why	SCONJ
taxlaw-7405	251	55	particular	particular	ADJ
taxlaw-7405	251	56	companies	company	NOUN
taxlaw-7405	251	57	paid	pay	VERB
taxlaw-7405	251	58	zero	zero	NUM
taxlaw-7405	251	59	taxes.29	taxes.29	NOUN
taxlaw-7405	251	60	this	this	PRON
taxlaw-7405	251	61	has	have	AUX
taxlaw-7405	251	62	been	be	AUX
taxlaw-7405	251	63	a	a	DET
taxlaw-7405	251	64	perennial	perennial	ADJ
taxlaw-7405	251	65	feature	feature	NOUN
taxlaw-7405	251	66	of	of	ADP
taxlaw-7405	251	67	american	american	ADJ
taxlaw-7405	251	68	political	political	ADJ
taxlaw-7405	251	69	discourse	discourse	NOUN
taxlaw-7405	251	70	.	.	PUNCT
taxlaw-7405	252	1	birnbaum	birnbaum	PROPN
taxlaw-7405	252	2	and	and	CCONJ
taxlaw-7405	252	3	murray	murray	PROPN
taxlaw-7405	252	4	describe	describe	VERB
taxlaw-7405	252	5	the	the	DET
taxlaw-7405	252	6	public	public	ADJ
taxlaw-7405	252	7	outcry	outcry	NOUN
taxlaw-7405	252	8	following	follow	VERB
taxlaw-7405	252	9	a	a	DET
taxlaw-7405	252	10	citizens	citizen	NOUN
taxlaw-7405	252	11	for	for	ADP
taxlaw-7405	252	12	tax	tax	NOUN
taxlaw-7405	252	13	justice	justice	NOUN
taxlaw-7405	252	14	study	study	NOUN
taxlaw-7405	252	15	by	by	ADP
taxlaw-7405	252	16	robert	robert	PROPN
taxlaw-7405	252	17	mcintyre	mcintyre	PROPN
taxlaw-7405	252	18	25	25	NUM
taxlaw-7405	252	19	see	see	VERB
taxlaw-7405	252	20	dan	dan	PROPN
taxlaw-7405	252	21	ariely	ariely	ADV
taxlaw-7405	252	22	,	,	PUNCT
taxlaw-7405	252	23	predictably	predictably	ADV
taxlaw-7405	252	24	irrational	irrational	ADJ
taxlaw-7405	252	25	55	55	NUM
taxlaw-7405	252	26	-	-	SYM
taxlaw-7405	252	27	74	74	NUM
taxlaw-7405	252	28	(	(	PUNCT
taxlaw-7405	252	29	2008	2008	NUM
taxlaw-7405	252	30	)	)	PUNCT
taxlaw-7405	252	31	.	.	PUNCT
taxlaw-7405	253	1	26	26	NUM
taxlaw-7405	254	1	the	the	DET
taxlaw-7405	254	2	1969	1969	NUM
taxlaw-7405	254	3	econ	econ	X
taxlaw-7405	254	4	.	.	PUNCT
taxlaw-7405	255	1	rep	rep	PROPN
taxlaw-7405	255	2	.	.	PROPN
taxlaw-7405	255	3	of	of	ADP
taxlaw-7405	255	4	the	the	DET
taxlaw-7405	255	5	president	president	NOUN
taxlaw-7405	255	6	,	,	PUNCT
taxlaw-7405	255	7	hearing	hear	VERB
taxlaw-7405	255	8	before	before	ADP
taxlaw-7405	255	9	the	the	DET
taxlaw-7405	255	10	joint	joint	ADJ
taxlaw-7405	255	11	econ	econ	PROPN
taxlaw-7405	255	12	.	.	PUNCT
taxlaw-7405	256	1	comm	comm	NOUN
taxlaw-7405	256	2	.	.	PUNCT
taxlaw-7405	257	1	of	of	ADP
taxlaw-7405	257	2	the	the	DET
taxlaw-7405	257	3	cong	cong	NOUN
taxlaw-7405	257	4	.	.	PUNCT
taxlaw-7405	257	5	,	,	PUNCT
taxlaw-7405	257	6	91st	91st	ADJ
taxlaw-7405	257	7	cong	cong	NOUN
taxlaw-7405	257	8	.	.	PUNCT
taxlaw-7405	258	1	5	5	NUM
taxlaw-7405	258	2	-	-	SYM
taxlaw-7405	258	3	6	6	NUM
taxlaw-7405	258	4	(	(	PUNCT
taxlaw-7405	258	5	1969	1969	NUM
taxlaw-7405	258	6	)	)	PUNCT
taxlaw-7405	258	7	(	(	PUNCT
taxlaw-7405	258	8	statement	statement	NOUN
taxlaw-7405	258	9	of	of	ADP
taxlaw-7405	258	10	joseph	joseph	PROPN
taxlaw-7405	258	11	w.	w.	PROPN
taxlaw-7405	258	12	barr	barr	PROPN
taxlaw-7405	258	13	,	,	PUNCT
taxlaw-7405	258	14	treasury	treasury	PROPN
taxlaw-7405	258	15	secretary	secretary	NOUN
taxlaw-7405	258	16	)	)	PUNCT
taxlaw-7405	258	17	.	.	PUNCT
taxlaw-7405	259	1	27	27	NUM
taxlaw-7405	259	2	leonard	leonard	PROPN
taxlaw-7405	259	3	e.	e.	PROPN
taxlaw-7405	259	4	burman	burman	PROPN
taxlaw-7405	259	5	,	,	PUNCT
taxlaw-7405	259	6	william	william	PROPN
taxlaw-7405	259	7	g.	g.	PROPN
taxlaw-7405	259	8	gale	gale	PROPN
taxlaw-7405	259	9	&	&	CCONJ
taxlaw-7405	259	10	jeffrey	jeffrey	PROPN
taxlaw-7405	259	11	rohaly	rohaly	PROPN
taxlaw-7405	259	12	,	,	PUNCT
taxlaw-7405	259	13	the	the	DET
taxlaw-7405	259	14	expanding	expand	VERB
taxlaw-7405	259	15	reach	reach	NOUN
taxlaw-7405	259	16	of	of	ADP
taxlaw-7405	259	17	the	the	DET
taxlaw-7405	259	18	alternative	alternative	ADJ
taxlaw-7405	259	19	minimum	minimum	ADJ
taxlaw-7405	259	20	tax	tax	NOUN
taxlaw-7405	259	21	,	,	PUNCT
taxlaw-7405	259	22	17	17	NUM
taxlaw-7405	259	23	j.	j.	PROPN
taxlaw-7405	259	24	econ	econ	PROPN
taxlaw-7405	259	25	.	.	PUNCT
taxlaw-7405	260	1	persp	persp	PROPN
taxlaw-7405	260	2	.	.	PUNCT
taxlaw-7405	261	1	173	173	NUM
taxlaw-7405	261	2	(	(	PUNCT
taxlaw-7405	261	3	2003	2003	NUM
taxlaw-7405	261	4	)	)	PUNCT
taxlaw-7405	261	5	.	.	PUNCT
taxlaw-7405	262	1	28	28	NUM
taxlaw-7405	262	2	see	see	VERB
taxlaw-7405	262	3	e.g.	e.g.	ADV
taxlaw-7405	262	4	matthew	matthew	PROPN
taxlaw-7405	262	5	gardner	gardner	PROPN
taxlaw-7405	262	6	&	&	CCONJ
taxlaw-7405	262	7	steve	steve	PROPN
taxlaw-7405	262	8	wamhoff	wamhoff	PROPN
taxlaw-7405	262	9	,	,	PUNCT
taxlaw-7405	262	10	corporate	corporate	ADJ
taxlaw-7405	262	11	tax	tax	NOUN
taxlaw-7405	262	12	avoidance	avoidance	NOUN
taxlaw-7405	262	13	remains	remain	VERB
taxlaw-7405	262	14	rampant	rampant	ADJ
taxlaw-7405	262	15	under	under	ADP
taxlaw-7405	262	16	new	new	ADJ
taxlaw-7405	262	17	tax	tax	NOUN
taxlaw-7405	262	18	law	law	NOUN
taxlaw-7405	262	19	,	,	PUNCT
taxlaw-7405	262	20	inst	inst	PROPN
taxlaw-7405	262	21	.	.	PUNCT
taxlaw-7405	263	1	on	on	ADP
taxlaw-7405	263	2	tax’n	tax’n	NUM
taxlaw-7405	263	3	and	and	CCONJ
taxlaw-7405	263	4	econ	econ	NOUN
taxlaw-7405	263	5	.	.	PUNCT
taxlaw-7405	264	1	pol’y	pol’y	NOUN
taxlaw-7405	264	2	(	(	PUNCT
taxlaw-7405	264	3	apr	apr	PROPN
taxlaw-7405	264	4	.	.	PROPN
taxlaw-7405	264	5	11	11	NUM
taxlaw-7405	264	6	,	,	PUNCT
taxlaw-7405	264	7	2019	2019	NUM
taxlaw-7405	264	8	)	)	PUNCT
taxlaw-7405	264	9	,	,	PUNCT
taxlaw-7405	264	10	https://itep.org/notadime/	https://itep.org/notadime/	X
taxlaw-7405	265	1	[	[	X
taxlaw-7405	265	2	https://perma.cc/dl5k-43rq	https://perma.cc/dl5k-43rq	X
taxlaw-7405	265	3	]	]	X
taxlaw-7405	265	4	.	.	PUNCT
taxlaw-7405	265	5	29	29	NUM
taxlaw-7405	265	6	for	for	ADP
taxlaw-7405	265	7	an	an	DET
taxlaw-7405	265	8	informative	informative	ADJ
taxlaw-7405	265	9	popular	popular	ADJ
taxlaw-7405	265	10	discussion	discussion	NOUN
taxlaw-7405	265	11	,	,	PUNCT
taxlaw-7405	265	12	see	see	VERB
taxlaw-7405	265	13	matthew	matthew	PROPN
taxlaw-7405	265	14	yglesias	yglesias	PROPN
taxlaw-7405	265	15	,	,	PUNCT
taxlaw-7405	265	16	amazon	amazon	PROPN
taxlaw-7405	265	17	’s	’s	PART
taxlaw-7405	265	18	$	$	SYM
taxlaw-7405	265	19	0	0	NUM
taxlaw-7405	265	20	corporate	corporate	ADJ
taxlaw-7405	265	21	tax	tax	NOUN
taxlaw-7405	265	22	bill	bill	NOUN
taxlaw-7405	265	23	last	last	ADJ
taxlaw-7405	265	24	year	year	NOUN
taxlaw-7405	265	25	explained	explain	VERB
taxlaw-7405	265	26	,	,	PUNCT
taxlaw-7405	265	27	vox	vox	PROPN
taxlaw-7405	265	28	(	(	PUNCT
taxlaw-7405	265	29	feb	feb	PROPN
taxlaw-7405	265	30	.	.	PROPN
taxlaw-7405	265	31	20	20	NUM
taxlaw-7405	265	32	,	,	PUNCT
taxlaw-7405	265	33	2019	2019	NUM
taxlaw-7405	265	34	)	)	PUNCT
taxlaw-7405	265	35	,	,	PUNCT
taxlaw-7405	265	36	https://www.vox.com/2019/2/20/18231742/amazon-federal-taxeszero-corporate-income	https://www.vox.com/2019/2/20/18231742/amazon-federal-taxeszero-corporate-income	NOUN
taxlaw-7405	266	1	[	[	X
taxlaw-7405	266	2	https://perma.cc/5k76-8jc8	https://perma.cc/5k76-8jc8	X
taxlaw-7405	266	3	]	]	PUNCT
taxlaw-7405	266	4	.	.	PUNCT
taxlaw-7405	267	1	2020	2020	NUM
taxlaw-7405	267	2	]	]	PUNCT
taxlaw-7405	267	3	a	a	DET
taxlaw-7405	267	4	minimal	minimal	ADJ
taxlaw-7405	267	5	role	role	NOUN
taxlaw-7405	267	6	for	for	ADP
taxlaw-7405	267	7	minimum	minimum	ADJ
taxlaw-7405	267	8	taxes	taxis	NOUN
taxlaw-7405	267	9	11	11	NUM
taxlaw-7405	267	10	in	in	ADP
taxlaw-7405	267	11	1984	1984	NUM
taxlaw-7405	267	12	,	,	PUNCT
taxlaw-7405	267	13	which	which	PRON
taxlaw-7405	267	14	found	find	VERB
taxlaw-7405	267	15	that	that	SCONJ
taxlaw-7405	267	16	128	128	NUM
taxlaw-7405	267	17	out	out	ADP
taxlaw-7405	267	18	of	of	ADP
taxlaw-7405	267	19	the	the	DET
taxlaw-7405	267	20	250	250	NUM
taxlaw-7405	267	21	largest	large	ADJ
taxlaw-7405	267	22	corporations	corporation	NOUN
taxlaw-7405	267	23	paid	pay	VERB
taxlaw-7405	267	24	no	no	DET
taxlaw-7405	267	25	federal	federal	ADJ
taxlaw-7405	267	26	income	income	NOUN
taxlaw-7405	267	27	taxes	taxis	NOUN
taxlaw-7405	267	28	for	for	ADP
taxlaw-7405	267	29	at	at	ADV
taxlaw-7405	267	30	least	least	ADV
taxlaw-7405	267	31	one	one	NUM
taxlaw-7405	267	32	year	year	NOUN
taxlaw-7405	267	33	between	between	ADP
taxlaw-7405	267	34	1981	1981	NUM
taxlaw-7405	267	35	and	and	CCONJ
taxlaw-7405	267	36	1983.30	1983.30	NUM
taxlaw-7405	267	37	experimental	experimental	ADJ
taxlaw-7405	267	38	evidence	evidence	NOUN
taxlaw-7405	267	39	also	also	ADV
taxlaw-7405	267	40	shows	show	VERB
taxlaw-7405	267	41	a	a	DET
taxlaw-7405	267	42	deep	deep	ADJ
taxlaw-7405	267	43	sensitivity	sensitivity	NOUN
taxlaw-7405	267	44	to	to	ADP
taxlaw-7405	267	45	corporations	corporation	NOUN
taxlaw-7405	267	46	not	not	PART
taxlaw-7405	267	47	paying	pay	VERB
taxlaw-7405	267	48	taxes	taxis	NOUN
taxlaw-7405	267	49	.	.	PUNCT
taxlaw-7405	268	1	one	one	NUM
taxlaw-7405	268	2	study	study	NOUN
taxlaw-7405	268	3	compared	compare	VERB
taxlaw-7405	268	4	public	public	ADJ
taxlaw-7405	268	5	reaction	reaction	NOUN
taxlaw-7405	268	6	to	to	ADP
taxlaw-7405	268	7	two	two	NUM
taxlaw-7405	268	8	investment	investment	NOUN
taxlaw-7405	268	9	programs	program	NOUN
taxlaw-7405	268	10	—	—	PUNCT
taxlaw-7405	268	11	one	one	NUM
taxlaw-7405	268	12	with	with	ADP
taxlaw-7405	268	13	direct	direct	ADJ
taxlaw-7405	268	14	subsidies	subsidy	NOUN
taxlaw-7405	268	15	to	to	ADP
taxlaw-7405	268	16	corporations	corporation	NOUN
taxlaw-7405	268	17	for	for	ADP
taxlaw-7405	268	18	investment	investment	NOUN
taxlaw-7405	268	19	and	and	CCONJ
taxlaw-7405	268	20	one	one	NUM
taxlaw-7405	268	21	using	use	VERB
taxlaw-7405	268	22	tax	tax	NOUN
taxlaw-7405	268	23	credits.31	credits.31	NOUN
taxlaw-7405	268	24	if	if	SCONJ
taxlaw-7405	268	25	corporations	corporation	NOUN
taxlaw-7405	268	26	paid	pay	VERB
taxlaw-7405	268	27	positive	positive	ADJ
taxlaw-7405	268	28	amounts	amount	NOUN
taxlaw-7405	268	29	in	in	ADP
taxlaw-7405	268	30	taxes	taxis	NOUN
taxlaw-7405	268	31	,	,	PUNCT
taxlaw-7405	268	32	the	the	DET
taxlaw-7405	268	33	reaction	reaction	NOUN
taxlaw-7405	268	34	of	of	ADP
taxlaw-7405	268	35	respondents	respondent	NOUN
taxlaw-7405	268	36	in	in	ADP
taxlaw-7405	268	37	the	the	DET
taxlaw-7405	268	38	survey	survey	NOUN
taxlaw-7405	268	39	was	be	AUX
taxlaw-7405	268	40	to	to	PART
taxlaw-7405	268	41	treat	treat	VERB
taxlaw-7405	268	42	the	the	DET
taxlaw-7405	268	43	two	two	NUM
taxlaw-7405	268	44	programs	program	NOUN
taxlaw-7405	268	45	(	(	PUNCT
taxlaw-7405	268	46	direct	direct	ADJ
taxlaw-7405	268	47	subsidy	subsidy	NOUN
taxlaw-7405	268	48	and	and	CCONJ
taxlaw-7405	268	49	investment	investment	NOUN
taxlaw-7405	268	50	credit	credit	NOUN
taxlaw-7405	268	51	)	)	PUNCT
taxlaw-7405	268	52	as	as	ADP
taxlaw-7405	268	53	roughly	roughly	ADV
taxlaw-7405	268	54	equivalent	equivalent	ADJ
taxlaw-7405	268	55	.	.	PUNCT
taxlaw-7405	269	1	but	but	CCONJ
taxlaw-7405	269	2	when	when	SCONJ
taxlaw-7405	269	3	the	the	DET
taxlaw-7405	269	4	tax	tax	NOUN
taxlaw-7405	269	5	credits	credit	NOUN
taxlaw-7405	269	6	netted	net	VERB
taxlaw-7405	269	7	corporate	corporate	ADJ
taxlaw-7405	269	8	tax	tax	NOUN
taxlaw-7405	269	9	liability	liability	NOUN
taxlaw-7405	269	10	to	to	ADP
taxlaw-7405	269	11	zero	zero	NUM
taxlaw-7405	269	12	,	,	PUNCT
taxlaw-7405	269	13	then	then	ADV
taxlaw-7405	269	14	the	the	DET
taxlaw-7405	269	15	subsidy	subsidy	NOUN
taxlaw-7405	269	16	program	program	NOUN
taxlaw-7405	269	17	was	be	AUX
taxlaw-7405	269	18	greatly	greatly	ADV
taxlaw-7405	269	19	preferred	prefer	VERB
taxlaw-7405	269	20	.	.	PUNCT
taxlaw-7405	270	1	this	this	DET
taxlaw-7405	270	2	experimental	experimental	ADJ
taxlaw-7405	270	3	result	result	NOUN
taxlaw-7405	270	4	is	be	AUX
taxlaw-7405	270	5	an	an	DET
taxlaw-7405	270	6	illustration	illustration	NOUN
taxlaw-7405	270	7	of	of	ADP
taxlaw-7405	270	8	the	the	DET
taxlaw-7405	270	9	“	"	PUNCT
taxlaw-7405	270	10	entity	entity	NOUN
taxlaw-7405	270	11	”	"	PUNCT
taxlaw-7405	270	12	phenomenon	phenomenon	NOUN
taxlaw-7405	270	13	,	,	PUNCT
taxlaw-7405	270	14	which	which	PRON
taxlaw-7405	270	15	suggests	suggest	VERB
taxlaw-7405	270	16	that	that	SCONJ
taxlaw-7405	270	17	the	the	DET
taxlaw-7405	270	18	public	public	ADJ
taxlaw-7405	270	19	perception	perception	NOUN
taxlaw-7405	270	20	is	be	AUX
taxlaw-7405	270	21	that	that	SCONJ
taxlaw-7405	270	22	entities	entity	NOUN
taxlaw-7405	270	23	that	that	PRON
taxlaw-7405	270	24	are	be	AUX
taxlaw-7405	270	25	subject	subject	ADJ
taxlaw-7405	270	26	to	to	ADP
taxlaw-7405	270	27	taxes	taxis	NOUN
taxlaw-7405	270	28	have	have	VERB
taxlaw-7405	270	29	a	a	DET
taxlaw-7405	270	30	normative	normative	ADJ
taxlaw-7405	270	31	obligation	obligation	NOUN
taxlaw-7405	270	32	to	to	PART
taxlaw-7405	270	33	pay	pay	VERB
taxlaw-7405	270	34	taxes	taxis	NOUN
taxlaw-7405	270	35	.	.	PUNCT
taxlaw-7405	271	1	this	this	PRON
taxlaw-7405	271	2	applies	apply	VERB
taxlaw-7405	271	3	especially	especially	ADV
taxlaw-7405	271	4	to	to	ADP
taxlaw-7405	271	5	corporations	corporation	NOUN
taxlaw-7405	271	6	,	,	PUNCT
taxlaw-7405	271	7	even	even	ADV
taxlaw-7405	271	8	though	though	ADV
taxlaw-7405	271	9	,	,	PUNCT
taxlaw-7405	271	10	as	as	SCONJ
taxlaw-7405	271	11	economists	economist	NOUN
taxlaw-7405	271	12	stress	stress	VERB
taxlaw-7405	271	13	,	,	PUNCT
taxlaw-7405	271	14	corporations	corporation	NOUN
taxlaw-7405	271	15	themselves	themselves	PRON
taxlaw-7405	271	16	do	do	AUX
taxlaw-7405	271	17	not	not	PART
taxlaw-7405	271	18	“	"	PUNCT
taxlaw-7405	271	19	pay	pay	VERB
taxlaw-7405	271	20	”	"	PUNCT
taxlaw-7405	271	21	taxes	taxis	NOUN
taxlaw-7405	271	22	in	in	ADP
taxlaw-7405	271	23	terms	term	NOUN
taxlaw-7405	271	24	of	of	ADP
taxlaw-7405	271	25	bearing	bear	VERB
taxlaw-7405	271	26	an	an	DET
taxlaw-7405	271	27	economic	economic	ADJ
taxlaw-7405	271	28	burden	burden	NOUN
taxlaw-7405	271	29	.	.	PUNCT
taxlaw-7405	272	1	shareholders	shareholder	NOUN
taxlaw-7405	272	2	,	,	PUNCT
taxlaw-7405	272	3	workers	worker	NOUN
taxlaw-7405	272	4	,	,	PUNCT
taxlaw-7405	272	5	consumers	consumer	NOUN
taxlaw-7405	272	6	,	,	PUNCT
taxlaw-7405	272	7	or	or	CCONJ
taxlaw-7405	272	8	other	other	ADJ
taxlaw-7405	272	9	owners	owner	NOUN
taxlaw-7405	272	10	of	of	ADP
taxlaw-7405	272	11	capital	capital	NOUN
taxlaw-7405	272	12	bear	bear	VERB
taxlaw-7405	272	13	the	the	DET
taxlaw-7405	272	14	economic	economic	ADJ
taxlaw-7405	272	15	burden	burden	NOUN
taxlaw-7405	272	16	of	of	ADP
taxlaw-7405	272	17	taxes	taxis	NOUN
taxlaw-7405	272	18	levied	levy	VERB
taxlaw-7405	272	19	on	on	ADP
taxlaw-7405	272	20	corporations	corporation	NOUN
taxlaw-7405	272	21	.	.	PUNCT
taxlaw-7405	273	1	but	but	CCONJ
taxlaw-7405	273	2	the	the	DET
taxlaw-7405	273	3	ultimate	ultimate	ADJ
taxlaw-7405	273	4	incidence	incidence	NOUN
taxlaw-7405	273	5	of	of	ADP
taxlaw-7405	273	6	corporate	corporate	ADJ
taxlaw-7405	273	7	taxes	taxis	NOUN
taxlaw-7405	273	8	does	do	AUX
taxlaw-7405	273	9	matter	matter	VERB
taxlaw-7405	273	10	for	for	ADP
taxlaw-7405	273	11	public	public	ADJ
taxlaw-7405	273	12	reaction	reaction	NOUN
taxlaw-7405	273	13	.	.	PUNCT
taxlaw-7405	274	1	the	the	DET
taxlaw-7405	274	2	public	public	NOUN
taxlaw-7405	274	3	does	do	AUX
taxlaw-7405	274	4	seem	seem	VERB
taxlaw-7405	274	5	to	to	PART
taxlaw-7405	274	6	hold	hold	VERB
taxlaw-7405	274	7	an	an	DET
taxlaw-7405	274	8	alternative	alternative	ADJ
taxlaw-7405	274	9	view	view	NOUN
taxlaw-7405	274	10	of	of	ADP
taxlaw-7405	274	11	corporate	corporate	ADJ
taxlaw-7405	274	12	taxation	taxation	NOUN
taxlaw-7405	274	13	that	that	PRON
taxlaw-7405	274	14	emphasizes	emphasize	VERB
taxlaw-7405	274	15	the	the	DET
taxlaw-7405	274	16	idea	idea	NOUN
taxlaw-7405	274	17	that	that	SCONJ
taxlaw-7405	274	18	the	the	DET
taxlaw-7405	274	19	corporation	corporation	NOUN
taxlaw-7405	274	20	itself	itself	PRON
taxlaw-7405	274	21	should	should	AUX
taxlaw-7405	274	22	be	be	AUX
taxlaw-7405	274	23	paying	pay	VERB
taxlaw-7405	274	24	tax	tax	NOUN
taxlaw-7405	274	25	aside	aside	ADV
taxlaw-7405	274	26	from	from	ADP
taxlaw-7405	274	27	any	any	DET
taxlaw-7405	274	28	payments	payment	NOUN
taxlaw-7405	274	29	of	of	ADP
taxlaw-7405	274	30	its	its	PRON
taxlaw-7405	274	31	shareholders	shareholder	NOUN
taxlaw-7405	274	32	.	.	PUNCT
taxlaw-7405	275	1	this	this	PRON
taxlaw-7405	275	2	is	be	AUX
taxlaw-7405	275	3	known	know	VERB
taxlaw-7405	275	4	as	as	ADP
taxlaw-7405	275	5	the	the	DET
taxlaw-7405	275	6	“	"	PUNCT
taxlaw-7405	275	7	entity	entity	NOUN
taxlaw-7405	275	8	view	view	NOUN
taxlaw-7405	275	9	”	"	PUNCT
taxlaw-7405	275	10	of	of	ADP
taxlaw-7405	275	11	corporate	corporate	ADJ
taxlaw-7405	275	12	taxation	taxation	NOUN
taxlaw-7405	275	13	as	as	SCONJ
taxlaw-7405	275	14	opposed	oppose	VERB
taxlaw-7405	275	15	to	to	ADP
taxlaw-7405	275	16	the	the	DET
taxlaw-7405	275	17	“	"	PUNCT
taxlaw-7405	275	18	aggregative	aggregative	ADJ
taxlaw-7405	275	19	view	view	NOUN
taxlaw-7405	275	20	”	"	PUNCT
taxlaw-7405	275	21	that	that	PRON
taxlaw-7405	275	22	sees	see	VERB
taxlaw-7405	275	23	the	the	DET
taxlaw-7405	275	24	corporation	corporation	NOUN
taxlaw-7405	275	25	as	as	ADP
taxlaw-7405	275	26	purely	purely	ADV
taxlaw-7405	275	27	a	a	DET
taxlaw-7405	275	28	conduit	conduit	NOUN
taxlaw-7405	275	29	for	for	ADP
taxlaw-7405	275	30	shareholders	shareholder	NOUN
taxlaw-7405	275	31	.	.	PUNCT
taxlaw-7405	276	1	the	the	DET
taxlaw-7405	276	2	entity	entity	NOUN
taxlaw-7405	276	3	view	view	NOUN
taxlaw-7405	276	4	was	be	AUX
taxlaw-7405	276	5	initially	initially	ADV
taxlaw-7405	276	6	developed	develop	VERB
taxlaw-7405	276	7	in	in	ADP
taxlaw-7405	276	8	the	the	DET
taxlaw-7405	276	9	late	late	ADJ
taxlaw-7405	276	10	19th	19th	ADJ
taxlaw-7405	276	11	and	and	CCONJ
taxlaw-7405	276	12	20th	20th	ADJ
taxlaw-7405	276	13	centuries	century	NOUN
taxlaw-7405	276	14	as	as	SCONJ
taxlaw-7405	276	15	large	large	ADJ
taxlaw-7405	276	16	corporations	corporation	NOUN
taxlaw-7405	276	17	became	become	VERB
taxlaw-7405	276	18	dominant	dominant	ADJ
taxlaw-7405	276	19	forces	force	NOUN
taxlaw-7405	276	20	in	in	ADP
taxlaw-7405	276	21	the	the	DET
taxlaw-7405	276	22	economy	economy	NOUN
taxlaw-7405	276	23	.	.	PUNCT
taxlaw-7405	277	1	as	as	SCONJ
taxlaw-7405	277	2	marjorie	marjorie	PROPN
taxlaw-7405	277	3	kornhauser	kornhauser	PROPN
taxlaw-7405	277	4	emphasized	emphasize	VERB
taxlaw-7405	277	5	,	,	PUNCT
taxlaw-7405	277	6	one	one	NUM
taxlaw-7405	277	7	of	of	ADP
taxlaw-7405	277	8	the	the	DET
taxlaw-7405	277	9	rationales	rationale	NOUN
taxlaw-7405	277	10	for	for	ADP
taxlaw-7405	277	11	the	the	DET
taxlaw-7405	277	12	original	original	ADJ
taxlaw-7405	277	13	1909	1909	NUM
taxlaw-7405	277	14	corporate	corporate	ADJ
taxlaw-7405	277	15	income	income	NOUN
taxlaw-7405	277	16	tax	tax	NOUN
taxlaw-7405	277	17	was	be	AUX
taxlaw-7405	277	18	to	to	PART
taxlaw-7405	277	19	regulate	regulate	VERB
taxlaw-7405	277	20	the	the	DET
taxlaw-7405	277	21	corporation	corporation	NOUN
taxlaw-7405	277	22	while	while	SCONJ
taxlaw-7405	277	23	,	,	PUNCT
taxlaw-7405	277	24	in	in	ADP
taxlaw-7405	277	25	a	a	DET
taxlaw-7405	277	26	related	related	ADJ
taxlaw-7405	277	27	vein	vein	NOUN
taxlaw-7405	277	28	,	,	PUNCT
taxlaw-7405	277	29	reuven	reuven	VERB
taxlaw-7405	277	30	avi	avi	PROPN
taxlaw-7405	277	31	-	-	PUNCT
taxlaw-7405	277	32	yonah	yonah	PROPN
taxlaw-7405	277	33	suggested	suggest	VERB
taxlaw-7405	277	34	that	that	SCONJ
taxlaw-7405	277	35	the	the	DET
taxlaw-7405	277	36	corporate	corporate	ADJ
taxlaw-7405	277	37	tax	tax	NOUN
taxlaw-7405	277	38	was	be	AUX
taxlaw-7405	277	39	a	a	DET
taxlaw-7405	277	40	method	method	NOUN
taxlaw-7405	277	41	to	to	PART
taxlaw-7405	277	42	contain	contain	VERB
taxlaw-7405	277	43	corporate	corporate	ADJ
taxlaw-7405	277	44	power	power	NOUN
taxlaw-7405	277	45	by	by	ADP
taxlaw-7405	277	46	explicitly	explicitly	ADV
taxlaw-7405	277	47	reducing	reduce	VERB
taxlaw-7405	277	48	corporate	corporate	ADJ
taxlaw-7405	277	49	profits.32	profits.32	NOUN
taxlaw-7405	277	50	related	relate	VERB
taxlaw-7405	277	51	to	to	ADP
taxlaw-7405	277	52	these	these	DET
taxlaw-7405	277	53	discussions	discussion	NOUN
taxlaw-7405	277	54	are	be	AUX
taxlaw-7405	277	55	the	the	DET
taxlaw-7405	277	56	deeper	deep	ADJ
taxlaw-7405	277	57	issues	issue	NOUN
taxlaw-7405	277	58	of	of	ADP
taxlaw-7405	277	59	whether	whether	SCONJ
taxlaw-7405	277	60	corporations	corporation	NOUN
taxlaw-7405	277	61	are	be	AUX
taxlaw-7405	277	62	really	really	ADV
taxlaw-7405	277	63	“	"	PUNCT
taxlaw-7405	277	64	persons	person	NOUN
taxlaw-7405	277	65	”	"	PUNCT
taxlaw-7405	277	66	and	and	CCONJ
taxlaw-7405	277	67	,	,	PUNCT
taxlaw-7405	277	68	if	if	SCONJ
taxlaw-7405	277	69	so	so	ADV
taxlaw-7405	277	70	,	,	PUNCT
taxlaw-7405	277	71	whether	whether	SCONJ
taxlaw-7405	277	72	they	they	PRON
taxlaw-7405	277	73	are	be	AUX
taxlaw-7405	277	74	“	"	PUNCT
taxlaw-7405	277	75	artificial	artificial	ADJ
taxlaw-7405	277	76	”	"	PUNCT
taxlaw-7405	277	77	or	or	CCONJ
taxlaw-7405	277	78	“	"	PUNCT
taxlaw-7405	277	79	natural	natural	ADJ
taxlaw-7405	277	80	”	"	PUNCT
taxlaw-7405	277	81	persons	person	NOUN
taxlaw-7405	277	82	.	.	PUNCT
taxlaw-7405	278	1	despite	despite	SCONJ
taxlaw-7405	278	2	some	some	DET
taxlaw-7405	278	3	resistance	resistance	NOUN
taxlaw-7405	278	4	to	to	ADP
taxlaw-7405	278	5	this	this	DET
taxlaw-7405	278	6	notion	notion	NOUN
taxlaw-7405	278	7	in	in	ADP
taxlaw-7405	278	8	casual	casual	ADJ
taxlaw-7405	278	9	opinion	opinion	NOUN
taxlaw-7405	278	10	,	,	PUNCT
taxlaw-7405	278	11	it	it	PRON
taxlaw-7405	278	12	has	have	AUX
taxlaw-7405	278	13	been	be	AUX
taxlaw-7405	278	14	long	long	ADV
taxlaw-7405	278	15	established	establish	VERB
taxlaw-7405	278	16	in	in	ADP
taxlaw-7405	278	17	united	united	PROPN
taxlaw-7405	278	18	states	states	PROPN
taxlaw-7405	278	19	law	law	NOUN
taxlaw-7405	278	20	that	that	SCONJ
taxlaw-7405	278	21	corporations	corporation	NOUN
taxlaw-7405	278	22	are	be	AUX
taxlaw-7405	278	23	“	"	PUNCT
taxlaw-7405	278	24	persons	person	NOUN
taxlaw-7405	278	25	”	"	PUNCT
taxlaw-7405	278	26	in	in	ADP
taxlaw-7405	278	27	the	the	DET
taxlaw-7405	278	28	sense	sense	NOUN
taxlaw-7405	278	29	that	that	SCONJ
taxlaw-7405	278	30	they	they	PRON
taxlaw-7405	278	31	can	can	AUX
taxlaw-7405	278	32	write	write	VERB
taxlaw-7405	278	33	and	and	CCONJ
taxlaw-7405	278	34	execute	execute	VERB
taxlaw-7405	278	35	contracts	contract	NOUN
taxlaw-7405	278	36	and	and	CCONJ
taxlaw-7405	278	37	be	be	AUX
taxlaw-7405	278	38	held	hold	VERB
taxlaw-7405	278	39	responsible	responsible	ADJ
taxlaw-7405	278	40	for	for	ADP
taxlaw-7405	278	41	their	their	PRON
taxlaw-7405	278	42	actions.33	actions.33	NOUN
taxlaw-7405	278	43	as	as	ADP
taxlaw-7405	278	44	adam	adam	PROPN
taxlaw-7405	278	45	winkler	winkler	PROPN
taxlaw-7405	278	46	documents	document	NOUN
taxlaw-7405	278	47	,	,	PUNCT
taxlaw-7405	278	48	u.s	u.s	PROPN
taxlaw-7405	278	49	.	.	PROPN
taxlaw-7405	278	50	courts	court	NOUN
taxlaw-7405	278	51	have	have	AUX
taxlaw-7405	278	52	at	at	ADP
taxlaw-7405	278	53	times	time	NOUN
taxlaw-7405	278	54	used	use	VERB
taxlaw-7405	278	55	both	both	DET
taxlaw-7405	278	56	aggregative	aggregative	ADJ
taxlaw-7405	278	57	and	and	CCONJ
taxlaw-7405	278	58	entity	entity	NOUN
taxlaw-7405	278	59	views	view	NOUN
taxlaw-7405	278	60	as	as	SCONJ
taxlaw-7405	278	61	they	they	PRON
taxlaw-7405	278	62	developed	develop	VERB
taxlaw-7405	278	63	evolving	evolve	VERB
taxlaw-7405	278	64	doctrines	doctrine	NOUN
taxlaw-7405	278	65	of	of	ADP
taxlaw-7405	278	66	corporate	corporate	ADJ
taxlaw-7405	278	67	rights.34	rights.34	NOUN
taxlaw-7405	278	68	in	in	ADP
taxlaw-7405	278	69	the	the	DET
taxlaw-7405	278	70	philosophical	philosophical	ADJ
taxlaw-7405	278	71	literature	literature	NOUN
taxlaw-7405	278	72	,	,	PUNCT
taxlaw-7405	278	73	the	the	DET
taxlaw-7405	278	74	reality	reality	NOUN
taxlaw-7405	278	75	of	of	ADP
taxlaw-7405	278	76	group	group	NOUN
taxlaw-7405	278	77	agency	agency	NOUN
taxlaw-7405	278	78	is	be	AUX
taxlaw-7405	278	79	also	also	ADV
taxlaw-7405	278	80	well	well	ADV
taxlaw-7405	278	81	established	establish	VERB
taxlaw-7405	278	82	—	—	PUNCT
taxlaw-7405	278	83	groups	group	NOUN
taxlaw-7405	278	84	can	can	AUX
taxlaw-7405	278	85	be	be	AUX
taxlaw-7405	278	86	seen	see	VERB
taxlaw-7405	278	87	to	to	PART
taxlaw-7405	278	88	have	have	VERB
taxlaw-7405	278	89	their	their	PRON
taxlaw-7405	278	90	own	own	ADJ
taxlaw-7405	278	91	goals	goal	NOUN
taxlaw-7405	278	92	and	and	CCONJ
taxlaw-7405	278	93	purposes	purpose	NOUN
taxlaw-7405	278	94	,	,	PUNCT
taxlaw-7405	278	95	which	which	PRON
taxlaw-7405	278	96	can	can	AUX
taxlaw-7405	278	97	be	be	AUX
taxlaw-7405	278	98	encouraged	encourage	VERB
taxlaw-7405	278	99	or	or	CCONJ
taxlaw-7405	278	100	thwarted	thwart	VERB
taxlaw-7405	278	101	by	by	ADP
taxlaw-7405	278	102	public	public	ADJ
taxlaw-7405	278	103	policies.35	policies.35	NOUN
taxlaw-7405	278	104	psychologists	psychologist	NOUN
taxlaw-7405	278	105	have	have	AUX
taxlaw-7405	278	106	also	also	ADV
taxlaw-7405	278	107	explored	explore	VERB
taxlaw-7405	278	108	the	the	DET
taxlaw-7405	278	109	contours	contours	NOUN
taxlaw-7405	278	110	of	of	ADP
taxlaw-7405	278	111	perceptions	perception	NOUN
taxlaw-7405	278	112	of	of	ADP
taxlaw-7405	278	113	agency	agency	NOUN
taxlaw-7405	278	114	and	and	CCONJ
taxlaw-7405	278	115	moral	moral	ADJ
taxlaw-7405	278	116	responsibility	responsibility	NOUN
taxlaw-7405	278	117	for	for	ADP
taxlaw-7405	278	118	corporations	corporation	NOUN
taxlaw-7405	278	119	versus	versus	ADP
taxlaw-7405	278	120	individuals.36	individuals.36	ADJ
taxlaw-7405	278	121	30	30	NUM
taxlaw-7405	278	122	see	see	VERB
taxlaw-7405	278	123	jeffery	jeffery	PROPN
taxlaw-7405	278	124	birnbaum	birnbaum	PROPN
taxlaw-7405	278	125	&	&	CCONJ
taxlaw-7405	278	126	alan	alan	PROPN
taxlaw-7405	278	127	murray	murray	PROPN
taxlaw-7405	278	128	,	,	PUNCT
taxlaw-7405	278	129	showdown	showdown	VERB
taxlaw-7405	278	130	at	at	ADP
taxlaw-7405	278	131	gucci	gucci	PROPN
taxlaw-7405	278	132	gulch	gulch	PROPN
taxlaw-7405	278	133	38	38	NUM
taxlaw-7405	278	134	-	-	SYM
taxlaw-7405	278	135	39	39	NUM
taxlaw-7405	278	136	(	(	PUNCT
taxlaw-7405	278	137	1987	1987	NUM
taxlaw-7405	278	138	)	)	PUNCT
taxlaw-7405	278	139	.	.	PUNCT
taxlaw-7405	279	1	31	31	NUM
taxlaw-7405	279	2	see	see	VERB
taxlaw-7405	279	3	steven	steven	PROPN
taxlaw-7405	279	4	sheffrin	sheffrin	PROPN
taxlaw-7405	279	5	,	,	PUNCT
taxlaw-7405	279	6	perceptions	perception	NOUN
taxlaw-7405	279	7	of	of	ADP
taxlaw-7405	279	8	fairness	fairness	NOUN
taxlaw-7405	279	9	in	in	ADP
taxlaw-7405	279	10	the	the	DET
taxlaw-7405	279	11	crucible	crucible	NOUN
taxlaw-7405	279	12	of	of	ADP
taxlaw-7405	279	13	tax	tax	NOUN
taxlaw-7405	279	14	policy	policy	NOUN
taxlaw-7405	279	15	,	,	PUNCT
taxlaw-7405	279	16	in	in	ADP
taxlaw-7405	279	17	tax	tax	NOUN
taxlaw-7405	279	18	progressivity	progressivity	NOUN
taxlaw-7405	279	19	and	and	CCONJ
taxlaw-7405	279	20	income	income	NOUN
taxlaw-7405	279	21	inequality	inequality	NOUN
taxlaw-7405	279	22	325	325	NUM
taxlaw-7405	279	23	-	-	SYM
taxlaw-7405	279	24	327	327	NUM
taxlaw-7405	279	25	(	(	PUNCT
taxlaw-7405	279	26	joel	joel	PROPN
taxlaw-7405	279	27	slemrod	slemrod	PROPN
taxlaw-7405	279	28	ed	ed	PROPN
taxlaw-7405	279	29	.	.	PROPN
taxlaw-7405	279	30	,	,	PUNCT
taxlaw-7405	279	31	1993	1993	NUM
taxlaw-7405	279	32	)	)	PUNCT
taxlaw-7405	279	33	.	.	PUNCT
taxlaw-7405	280	1	32	32	NUM
taxlaw-7405	280	2	see	see	VERB
taxlaw-7405	280	3	marjorie	marjorie	PROPN
taxlaw-7405	280	4	e.	e.	PROPN
taxlaw-7405	280	5	kornhauser	kornhauser	PROPN
taxlaw-7405	280	6	,	,	PUNCT
taxlaw-7405	280	7	corporate	corporate	ADJ
taxlaw-7405	280	8	regulation	regulation	NOUN
taxlaw-7405	280	9	and	and	CCONJ
taxlaw-7405	280	10	the	the	DET
taxlaw-7405	280	11	origins	origin	NOUN
taxlaw-7405	280	12	of	of	ADP
taxlaw-7405	280	13	the	the	DET
taxlaw-7405	280	14	corporate	corporate	ADJ
taxlaw-7405	280	15	income	income	NOUN
taxlaw-7405	280	16	tax	tax	NOUN
taxlaw-7405	280	17	,	,	PUNCT
taxlaw-7405	280	18	66	66	NUM
taxlaw-7405	280	19	ind	ind	NOUN
taxlaw-7405	280	20	.	.	PUNCT
taxlaw-7405	281	1	l.j	l.j	PROPN
taxlaw-7405	281	2	.	.	PROPN
taxlaw-7405	282	1	53	53	NUM
taxlaw-7405	282	2	(	(	PUNCT
taxlaw-7405	282	3	1990	1990	NUM
taxlaw-7405	282	4	)	)	PUNCT
taxlaw-7405	283	1	;	;	PUNCT
taxlaw-7405	283	2	reuven	reuven	PROPN
taxlaw-7405	283	3	s.	s.	PROPN
taxlaw-7405	283	4	avi	avi	PROPN
taxlaw-7405	283	5	-	-	PUNCT
taxlaw-7405	283	6	yonah	yonah	ADJ
taxlaw-7405	283	7	,	,	PUNCT
taxlaw-7405	283	8	corporations	corporation	NOUN
taxlaw-7405	283	9	,	,	PUNCT
taxlaw-7405	283	10	society	society	NOUN
taxlaw-7405	283	11	,	,	PUNCT
taxlaw-7405	283	12	and	and	CCONJ
taxlaw-7405	283	13	the	the	DET
taxlaw-7405	283	14	state	state	NOUN
taxlaw-7405	283	15	:	:	PUNCT
taxlaw-7405	283	16	a	a	DET
taxlaw-7405	283	17	defense	defense	NOUN
taxlaw-7405	283	18	of	of	ADP
taxlaw-7405	283	19	the	the	DET
taxlaw-7405	283	20	corporate	corporate	ADJ
taxlaw-7405	283	21	tax	tax	NOUN
taxlaw-7405	283	22	,	,	PUNCT
taxlaw-7405	283	23	90	90	NUM
taxlaw-7405	283	24	va	va	NOUN
taxlaw-7405	283	25	.	.	PUNCT
taxlaw-7405	284	1	l.	l.	PROPN
taxlaw-7405	284	2	rev	rev	PROPN
taxlaw-7405	284	3	.	.	PROPN
taxlaw-7405	284	4	1193	1193	NUM
taxlaw-7405	284	5	(	(	PUNCT
taxlaw-7405	284	6	2004	2004	NUM
taxlaw-7405	284	7	)	)	PUNCT
taxlaw-7405	284	8	.	.	PUNCT
taxlaw-7405	285	1	33	33	NUM
taxlaw-7405	285	2	see	see	VERB
taxlaw-7405	285	3	morton	morton	PROPN
taxlaw-7405	285	4	j.	j.	PROPN
taxlaw-7405	285	5	horwitz	horwitz	PROPN
taxlaw-7405	285	6	,	,	PUNCT
taxlaw-7405	285	7	santa	santa	PROPN
taxlaw-7405	285	8	clara	clara	PROPN
taxlaw-7405	285	9	revisited	revisit	VERB
taxlaw-7405	285	10	:	:	PUNCT
taxlaw-7405	285	11	the	the	DET
taxlaw-7405	285	12	development	development	NOUN
taxlaw-7405	285	13	of	of	ADP
taxlaw-7405	285	14	corporate	corporate	ADJ
taxlaw-7405	285	15	theory	theory	NOUN
taxlaw-7405	285	16	,	,	PUNCT
taxlaw-7405	285	17	w.	w.	PROPN
taxlaw-7405	285	18	va	va	PROPN
taxlaw-7405	285	19	.	.	PUNCT
taxlaw-7405	286	1	l.	l.	PROPN
taxlaw-7405	286	2	rev	rev	PROPN
taxlaw-7405	286	3	.	.	PROPN
taxlaw-7405	286	4	173	173	NUM
taxlaw-7405	286	5	(	(	PUNCT
taxlaw-7405	286	6	1986	1986	NUM
taxlaw-7405	286	7	)	)	PUNCT
taxlaw-7405	286	8	.	.	PUNCT
taxlaw-7405	287	1	34	34	NUM
taxlaw-7405	287	2	see	see	VERB
taxlaw-7405	287	3	adam	adam	PROPN
taxlaw-7405	287	4	winkler	winkler	PROPN
taxlaw-7405	287	5	,	,	PUNCT
taxlaw-7405	287	6	we	we	PRON
taxlaw-7405	287	7	the	the	DET
taxlaw-7405	287	8	corporations	corporation	NOUN
taxlaw-7405	287	9	:	:	PUNCT
taxlaw-7405	287	10	how	how	SCONJ
taxlaw-7405	287	11	american	american	ADJ
taxlaw-7405	287	12	businesses	business	NOUN
taxlaw-7405	287	13	won	win	VERB
taxlaw-7405	287	14	their	their	PRON
taxlaw-7405	287	15	civil	civil	ADJ
taxlaw-7405	287	16	rights	right	NOUN
taxlaw-7405	287	17	(	(	PUNCT
taxlaw-7405	287	18	2018	2018	NUM
taxlaw-7405	287	19	)	)	PUNCT
taxlaw-7405	287	20	.	.	PUNCT
taxlaw-7405	288	1	35	35	NUM
taxlaw-7405	288	2	see	see	VERB
taxlaw-7405	288	3	christian	christian	PROPN
taxlaw-7405	288	4	list	list	NOUN
taxlaw-7405	288	5	&	&	CCONJ
taxlaw-7405	288	6	philip	philip	PROPN
taxlaw-7405	288	7	pettit	pettit	PROPN
taxlaw-7405	288	8	,	,	PUNCT
taxlaw-7405	288	9	group	group	NOUN
taxlaw-7405	288	10	agency	agency	NOUN
taxlaw-7405	288	11	:	:	PUNCT
taxlaw-7405	288	12	the	the	DET
taxlaw-7405	288	13	possibility	possibility	NOUN
taxlaw-7405	288	14	,	,	PUNCT
taxlaw-7405	288	15	design	design	NOUN
taxlaw-7405	288	16	,	,	PUNCT
taxlaw-7405	288	17	and	and	CCONJ
taxlaw-7405	288	18	status	status	NOUN
taxlaw-7405	288	19	of	of	ADP
taxlaw-7405	288	20	corporate	corporate	ADJ
taxlaw-7405	288	21	agents	agent	NOUN
taxlaw-7405	288	22	(	(	PUNCT
taxlaw-7405	288	23	2011	2011	NUM
taxlaw-7405	288	24	)	)	PUNCT
taxlaw-7405	288	25	.	.	PUNCT
taxlaw-7405	289	1	36	36	NUM
taxlaw-7405	289	2	see	see	VERB
taxlaw-7405	289	3	mark	mark	NOUN
taxlaw-7405	289	4	plitt	plitt	PROPN
taxlaw-7405	289	5	,	,	PUNCT
taxlaw-7405	289	6	ricky	ricky	PROPN
taxlaw-7405	289	7	r.	r.	PROPN
taxlaw-7405	289	8	savjani	savjani	PROPN
taxlaw-7405	289	9	,	,	PUNCT
taxlaw-7405	289	10	&	&	CCONJ
taxlaw-7405	289	11	david	david	PROPN
taxlaw-7405	289	12	m.	m.	PROPN
taxlaw-7405	289	13	eagleman	eagleman	PROPN
taxlaw-7405	289	14	,	,	PUNCT
taxlaw-7405	289	15	are	be	AUX
taxlaw-7405	289	16	corporations	corporation	NOUN
taxlaw-7405	289	17	people	people	NOUN
taxlaw-7405	289	18	too	too	ADV
taxlaw-7405	289	19	?	?	PUNCT
taxlaw-7405	290	1	the	the	DET
taxlaw-7405	290	2	neural	neural	NOUN
taxlaw-7405	290	3	correlates	correlate	VERB
taxlaw-7405	290	4	of	of	ADP
taxlaw-7405	290	5	moral	moral	ADJ
taxlaw-7405	290	6	judgments	judgment	NOUN
taxlaw-7405	290	7	about	about	ADP
taxlaw-7405	290	8	companies	company	NOUN
taxlaw-7405	290	9	and	and	CCONJ
taxlaw-7405	290	10	individuals	individual	NOUN
taxlaw-7405	290	11	,	,	PUNCT
taxlaw-7405	290	12	10	10	NUM
taxlaw-7405	290	13	soc	soc	NOUN
taxlaw-7405	290	14	.	.	PUNCT
taxlaw-7405	291	1	neuroscience	neuroscience	NOUN
taxlaw-7405	291	2	at	at	ADP
taxlaw-7405	291	3	113	113	NUM
taxlaw-7405	291	4	12	12	NUM
taxlaw-7405	291	5	columbia	columbia	PROPN
taxlaw-7405	291	6	journal	journal	PROPN
taxlaw-7405	291	7	of	of	ADP
taxlaw-7405	291	8	tax	tax	NOUN
taxlaw-7405	291	9	law	law	NOUN
taxlaw-7405	292	1	[	[	X
taxlaw-7405	292	2	vol	vol	NOUN
taxlaw-7405	292	3	.	.	PUNCT
taxlaw-7405	293	1	12:1	12:1	NUM
taxlaw-7405	293	2	with	with	ADP
taxlaw-7405	293	3	the	the	DET
taxlaw-7405	293	4	entity	entity	NOUN
taxlaw-7405	293	5	view	view	NOUN
taxlaw-7405	293	6	,	,	PUNCT
taxlaw-7405	293	7	corporations	corporation	NOUN
taxlaw-7405	293	8	paying	pay	VERB
taxlaw-7405	293	9	zero	zero	NUM
taxlaw-7405	293	10	tax	tax	NOUN
taxlaw-7405	293	11	can	can	AUX
taxlaw-7405	293	12	be	be	AUX
taxlaw-7405	293	13	seen	see	VERB
taxlaw-7405	293	14	as	as	ADP
taxlaw-7405	293	15	broadly	broadly	ADV
taxlaw-7405	293	16	similar	similar	ADJ
taxlaw-7405	293	17	to	to	ADP
taxlaw-7405	293	18	nonpayment	nonpayment	NOUN
taxlaw-7405	293	19	of	of	ADP
taxlaw-7405	293	20	taxes	taxis	NOUN
taxlaw-7405	293	21	by	by	ADP
taxlaw-7405	293	22	individuals	individual	NOUN
taxlaw-7405	293	23	or	or	CCONJ
taxlaw-7405	293	24	as	as	ADP
taxlaw-7405	293	25	a	a	DET
taxlaw-7405	293	26	moral	moral	ADJ
taxlaw-7405	293	27	failing	failing	NOUN
taxlaw-7405	293	28	.	.	PUNCT
taxlaw-7405	294	1	granted	grant	VERB
taxlaw-7405	294	2	that	that	SCONJ
taxlaw-7405	294	3	there	there	PRON
taxlaw-7405	294	4	is	be	VERB
taxlaw-7405	294	5	visible	visible	ADJ
taxlaw-7405	294	6	public	public	ADJ
taxlaw-7405	294	7	angst	angst	NOUN
taxlaw-7405	294	8	in	in	ADP
taxlaw-7405	294	9	the	the	DET
taxlaw-7405	294	10	presence	presence	NOUN
taxlaw-7405	294	11	of	of	ADP
taxlaw-7405	294	12	zero	zero	NUM
taxlaw-7405	294	13	tax	tax	NOUN
taxlaw-7405	294	14	payments	payment	NOUN
taxlaw-7405	294	15	for	for	ADP
taxlaw-7405	294	16	taxpayers	taxpayer	NOUN
taxlaw-7405	294	17	who	who	PRON
taxlaw-7405	294	18	presumably	presumably	ADV
taxlaw-7405	294	19	have	have	VERB
taxlaw-7405	294	20	positive	positive	ADJ
taxlaw-7405	294	21	economic	economic	ADJ
taxlaw-7405	294	22	income	income	NOUN
taxlaw-7405	294	23	,	,	PUNCT
taxlaw-7405	294	24	are	be	AUX
taxlaw-7405	294	25	explicit	explicit	ADJ
taxlaw-7405	294	26	minimum	minimum	ADJ
taxlaw-7405	294	27	taxes	taxis	NOUN
taxlaw-7405	294	28	required	require	VERB
taxlaw-7405	294	29	in	in	ADP
taxlaw-7405	294	30	order	order	NOUN
taxlaw-7405	294	31	to	to	PART
taxlaw-7405	294	32	ease	ease	VERB
taxlaw-7405	294	33	this	this	DET
taxlaw-7405	294	34	political	political	ADJ
taxlaw-7405	294	35	tension	tension	NOUN
taxlaw-7405	294	36	?	?	PUNCT
taxlaw-7405	295	1	there	there	PRON
taxlaw-7405	295	2	are	be	VERB
taxlaw-7405	295	3	at	at	ADV
taxlaw-7405	295	4	least	least	ADJ
taxlaw-7405	295	5	two	two	NUM
taxlaw-7405	295	6	reasons	reason	NOUN
taxlaw-7405	295	7	to	to	PART
taxlaw-7405	295	8	suggest	suggest	VERB
taxlaw-7405	295	9	that	that	SCONJ
taxlaw-7405	295	10	there	there	PRON
taxlaw-7405	295	11	may	may	AUX
taxlaw-7405	295	12	be	be	AUX
taxlaw-7405	295	13	political	political	ADJ
taxlaw-7405	295	14	alternatives	alternative	NOUN
taxlaw-7405	295	15	to	to	ADP
taxlaw-7405	295	16	minimum	minimum	ADJ
taxlaw-7405	295	17	taxes	taxis	NOUN
taxlaw-7405	295	18	:	:	PUNCT
taxlaw-7405	295	19	alternative	alternative	ADJ
taxlaw-7405	295	20	presentations	presentation	NOUN
taxlaw-7405	295	21	of	of	ADP
taxlaw-7405	295	22	taxpayer	taxpayer	NOUN
taxlaw-7405	295	23	data	datum	NOUN
taxlaw-7405	295	24	and	and	CCONJ
taxlaw-7405	295	25	alternative	alternative	ADJ
taxlaw-7405	295	26	tax	tax	NOUN
taxlaw-7405	295	27	strategies	strategy	NOUN
taxlaw-7405	295	28	to	to	PART
taxlaw-7405	295	29	directly	directly	ADV
taxlaw-7405	295	30	attack	attack	VERB
taxlaw-7405	295	31	the	the	DET
taxlaw-7405	295	32	problems	problem	NOUN
taxlaw-7405	295	33	causing	cause	VERB
taxlaw-7405	295	34	the	the	DET
taxlaw-7405	295	35	zero	zero	NUM
taxlaw-7405	295	36	taxes	taxis	NOUN
taxlaw-7405	295	37	.	.	PUNCT
taxlaw-7405	296	1	in	in	ADP
taxlaw-7405	296	2	late	late	ADJ
taxlaw-7405	296	3	december	december	PROPN
taxlaw-7405	296	4	2019	2019	NUM
taxlaw-7405	296	5	,	,	PUNCT
taxlaw-7405	296	6	royal	royal	ADJ
taxlaw-7405	296	7	dutch	dutch	ADJ
taxlaw-7405	296	8	shell	shell	NOUN
taxlaw-7405	296	9	made	make	VERB
taxlaw-7405	296	10	public	public	ADJ
taxlaw-7405	296	11	its	its	PRON
taxlaw-7405	296	12	revenue	revenue	NOUN
taxlaw-7405	296	13	,	,	PUNCT
taxlaw-7405	296	14	profit	profit	NOUN
taxlaw-7405	296	15	,	,	PUNCT
taxlaw-7405	296	16	and	and	CCONJ
taxlaw-7405	296	17	taxes	taxis	NOUN
taxlaw-7405	296	18	paid	pay	VERB
taxlaw-7405	296	19	in	in	ADP
taxlaw-7405	296	20	98	98	NUM
taxlaw-7405	296	21	countries	country	NOUN
taxlaw-7405	296	22	around	around	ADP
taxlaw-7405	296	23	the	the	DET
taxlaw-7405	296	24	globe.37	globe.37	PROPN
taxlaw-7405	296	25	as	as	ADP
taxlaw-7405	296	26	of	of	ADP
taxlaw-7405	296	27	2017	2017	NUM
taxlaw-7405	296	28	,	,	PUNCT
taxlaw-7405	296	29	this	this	DET
taxlaw-7405	296	30	data	data	NOUN
taxlaw-7405	296	31	is	be	AUX
taxlaw-7405	296	32	now	now	ADV
taxlaw-7405	296	33	required	require	VERB
taxlaw-7405	296	34	to	to	PART
taxlaw-7405	296	35	be	be	AUX
taxlaw-7405	296	36	reported	report	VERB
taxlaw-7405	296	37	for	for	ADP
taxlaw-7405	296	38	tax	tax	NOUN
taxlaw-7405	296	39	authorities	authority	NOUN
taxlaw-7405	296	40	for	for	ADP
taxlaw-7405	296	41	major	major	ADJ
taxlaw-7405	296	42	companies	company	NOUN
taxlaw-7405	296	43	based	base	VERB
taxlaw-7405	296	44	on	on	ADP
taxlaw-7405	296	45	policies	policy	NOUN
taxlaw-7405	296	46	agreed	agree	VERB
taxlaw-7405	296	47	upon	upon	SCONJ
taxlaw-7405	296	48	at	at	ADP
taxlaw-7405	296	49	the	the	DET
taxlaw-7405	296	50	oecd.38	oecd.38	PROPN
taxlaw-7405	296	51	royal	royal	PROPN
taxlaw-7405	296	52	dutch	dutch	PROPN
taxlaw-7405	296	53	shell	shell	NOUN
taxlaw-7405	296	54	now	now	ADV
taxlaw-7405	296	55	voluntarily	voluntarily	ADV
taxlaw-7405	296	56	made	make	VERB
taxlaw-7405	296	57	these	these	DET
taxlaw-7405	296	58	public	public	NOUN
taxlaw-7405	296	59	.	.	PUNCT
taxlaw-7405	297	1	as	as	SCONJ
taxlaw-7405	297	2	the	the	DET
taxlaw-7405	297	3	wall	wall	PROPN
taxlaw-7405	297	4	street	street	PROPN
taxlaw-7405	297	5	journal	journal	PROPN
taxlaw-7405	297	6	noted	note	VERB
taxlaw-7405	297	7	,	,	PUNCT
taxlaw-7405	297	8	it	it	PRON
taxlaw-7405	297	9	did	do	AUX
taxlaw-7405	297	10	attract	attract	VERB
taxlaw-7405	297	11	adverse	adverse	ADJ
taxlaw-7405	297	12	publicity	publicity	NOUN
taxlaw-7405	297	13	in	in	ADP
taxlaw-7405	297	14	the	the	DET
taxlaw-7405	297	15	uk	uk	PROPN
taxlaw-7405	297	16	(	(	PUNCT
taxlaw-7405	297	17	its	its	PRON
taxlaw-7405	297	18	tax	tax	NOUN
taxlaw-7405	297	19	home	home	NOUN
taxlaw-7405	297	20	)	)	PUNCT
taxlaw-7405	297	21	because	because	SCONJ
taxlaw-7405	297	22	it	it	PRON
taxlaw-7405	297	23	paid	pay	VERB
taxlaw-7405	297	24	no	no	DET
taxlaw-7405	297	25	taxes	taxis	NOUN
taxlaw-7405	297	26	due	due	ADJ
taxlaw-7405	297	27	to	to	ADP
taxlaw-7405	297	28	loss	loss	NOUN
taxlaw-7405	297	29	carryforwards	carryforward	NOUN
taxlaw-7405	297	30	.	.	PUNCT
taxlaw-7405	298	1	nonetheless	nonetheless	ADV
taxlaw-7405	298	2	,	,	PUNCT
taxlaw-7405	298	3	it	it	PRON
taxlaw-7405	298	4	could	could	AUX
taxlaw-7405	298	5	point	point	VERB
taxlaw-7405	298	6	to	to	ADP
taxlaw-7405	298	7	the	the	DET
taxlaw-7405	298	8	substantial	substantial	ADJ
taxlaw-7405	298	9	amount	amount	NOUN
taxlaw-7405	298	10	of	of	ADP
taxlaw-7405	298	11	taxes	taxis	NOUN
taxlaw-7405	298	12	paid	pay	VERB
taxlaw-7405	298	13	around	around	ADP
taxlaw-7405	298	14	the	the	DET
taxlaw-7405	298	15	globe	globe	NOUN
taxlaw-7405	298	16	.	.	PUNCT
taxlaw-7405	299	1	this	this	DET
taxlaw-7405	299	2	public	public	ADJ
taxlaw-7405	299	3	reporting	reporting	NOUN
taxlaw-7405	299	4	strategy	strategy	NOUN
taxlaw-7405	299	5	can	can	AUX
taxlaw-7405	299	6	potentially	potentially	ADV
taxlaw-7405	299	7	turn	turn	VERB
taxlaw-7405	299	8	the	the	DET
taxlaw-7405	299	9	debate	debate	NOUN
taxlaw-7405	299	10	about	about	ADP
taxlaw-7405	299	11	corporate	corporate	ADJ
taxlaw-7405	299	12	taxation	taxation	NOUN
taxlaw-7405	299	13	in	in	ADP
taxlaw-7405	299	14	a	a	DET
taxlaw-7405	299	15	new	new	ADJ
taxlaw-7405	299	16	direction	direction	NOUN
taxlaw-7405	299	17	.	.	PUNCT
taxlaw-7405	300	1	instead	instead	ADV
taxlaw-7405	300	2	of	of	ADP
taxlaw-7405	300	3	asking	ask	VERB
taxlaw-7405	300	4	whether	whether	SCONJ
taxlaw-7405	300	5	royal	royal	ADJ
taxlaw-7405	300	6	dutch	dutch	ADJ
taxlaw-7405	300	7	shell	shell	NOUN
taxlaw-7405	300	8	“	"	PUNCT
taxlaw-7405	300	9	pays	pay	VERB
taxlaw-7405	300	10	taxes	taxis	NOUN
taxlaw-7405	300	11	,	,	PUNCT
taxlaw-7405	300	12	”	"	PUNCT
taxlaw-7405	300	13	the	the	DET
taxlaw-7405	300	14	debate	debate	NOUN
taxlaw-7405	300	15	turns	turn	VERB
taxlaw-7405	300	16	to	to	PART
taxlaw-7405	300	17	whom	whom	PRON
taxlaw-7405	300	18	the	the	DET
taxlaw-7405	300	19	taxes	taxis	NOUN
taxlaw-7405	300	20	are	be	AUX
taxlaw-7405	300	21	paid	pay	VERB
taxlaw-7405	300	22	.	.	PUNCT
taxlaw-7405	301	1	this	this	PRON
taxlaw-7405	301	2	may	may	AUX
taxlaw-7405	301	3	prompt	prompt	VERB
taxlaw-7405	301	4	debates	debate	NOUN
taxlaw-7405	301	5	about	about	ADP
taxlaw-7405	301	6	transfer	transfer	NOUN
taxlaw-7405	301	7	pricing	pricing	NOUN
taxlaw-7405	301	8	or	or	CCONJ
taxlaw-7405	301	9	related	related	ADJ
taxlaw-7405	301	10	tax	tax	NOUN
taxlaw-7405	301	11	strategies	strategy	NOUN
taxlaw-7405	301	12	,	,	PUNCT
taxlaw-7405	301	13	but	but	CCONJ
taxlaw-7405	301	14	these	these	PRON
taxlaw-7405	301	15	are	be	AUX
taxlaw-7405	301	16	practical	practical	ADJ
taxlaw-7405	301	17	rather	rather	ADV
taxlaw-7405	301	18	than	than	ADP
taxlaw-7405	301	19	moral	moral	ADJ
taxlaw-7405	301	20	arguments	argument	NOUN
taxlaw-7405	301	21	.	.	PUNCT
taxlaw-7405	302	1	royal	royal	ADJ
taxlaw-7405	302	2	dutch	dutch	ADJ
taxlaw-7405	302	3	shell	shell	NOUN
taxlaw-7405	302	4	may	may	AUX
taxlaw-7405	302	5	be	be	AUX
taxlaw-7405	302	6	paying	pay	VERB
taxlaw-7405	302	7	too	too	ADV
taxlaw-7405	302	8	much	much	ADJ
taxlaw-7405	302	9	in	in	ADP
taxlaw-7405	302	10	singapore	singapore	PROPN
taxlaw-7405	302	11	and	and	CCONJ
taxlaw-7405	302	12	the	the	DET
taxlaw-7405	302	13	united	united	PROPN
taxlaw-7405	302	14	states	states	PROPN
taxlaw-7405	302	15	and	and	CCONJ
taxlaw-7405	302	16	not	not	PART
taxlaw-7405	302	17	enough	enough	ADJ
taxlaw-7405	302	18	in	in	ADP
taxlaw-7405	302	19	the	the	DET
taxlaw-7405	302	20	uk	uk	PROPN
taxlaw-7405	302	21	,	,	PUNCT
taxlaw-7405	302	22	but	but	CCONJ
taxlaw-7405	302	23	it	it	PRON
taxlaw-7405	302	24	is	be	AUX
taxlaw-7405	302	25	difficult	difficult	ADJ
taxlaw-7405	302	26	to	to	PART
taxlaw-7405	302	27	say	say	VERB
taxlaw-7405	302	28	that	that	SCONJ
taxlaw-7405	302	29	as	as	ADP
taxlaw-7405	302	30	a	a	DET
taxlaw-7405	302	31	worldwide	worldwide	ADJ
taxlaw-7405	302	32	company	company	NOUN
taxlaw-7405	302	33	it	it	PRON
taxlaw-7405	302	34	is	be	AUX
taxlaw-7405	302	35	not	not	PART
taxlaw-7405	302	36	paying	pay	VERB
taxlaw-7405	302	37	taxes	taxis	NOUN
taxlaw-7405	302	38	at	at	ADV
taxlaw-7405	302	39	all	all	ADV
taxlaw-7405	302	40	.	.	PUNCT
taxlaw-7405	303	1	when	when	SCONJ
taxlaw-7405	303	2	the	the	DET
taxlaw-7405	303	3	original	original	ADJ
taxlaw-7405	303	4	studies	study	NOUN
taxlaw-7405	303	5	of	of	ADP
taxlaw-7405	303	6	non	non	ADJ
taxlaw-7405	303	7	-	-	ADJ
taxlaw-7405	303	8	tax	tax	ADJ
taxlaw-7405	303	9	paying	pay	VERB
taxlaw-7405	303	10	corporations	corporation	NOUN
taxlaw-7405	303	11	were	be	AUX
taxlaw-7405	303	12	first	first	ADV
taxlaw-7405	303	13	published	publish	VERB
taxlaw-7405	303	14	in	in	ADP
taxlaw-7405	303	15	the	the	DET
taxlaw-7405	303	16	1980s	1980	NOUN
taxlaw-7405	303	17	,	,	PUNCT
taxlaw-7405	303	18	the	the	DET
taxlaw-7405	303	19	focus	focus	NOUN
taxlaw-7405	303	20	of	of	ADP
taxlaw-7405	303	21	most	most	ADJ
taxlaw-7405	303	22	americans	americans	PROPN
taxlaw-7405	303	23	was	be	AUX
taxlaw-7405	303	24	on	on	ADP
taxlaw-7405	303	25	domestic	domestic	ADJ
taxlaw-7405	303	26	matters	matter	NOUN
taxlaw-7405	303	27	.	.	PUNCT
taxlaw-7405	304	1	but	but	CCONJ
taxlaw-7405	304	2	with	with	ADP
taxlaw-7405	304	3	the	the	DET
taxlaw-7405	304	4	advent	advent	NOUN
taxlaw-7405	304	5	of	of	ADP
taxlaw-7405	304	6	rapid	rapid	ADJ
taxlaw-7405	304	7	globalization	globalization	NOUN
taxlaw-7405	304	8	and	and	CCONJ
taxlaw-7405	304	9	the	the	DET
taxlaw-7405	304	10	emergence	emergence	NOUN
taxlaw-7405	304	11	of	of	ADP
taxlaw-7405	304	12	non	non	ADJ
taxlaw-7405	304	13	-	-	ADJ
taxlaw-7405	304	14	oil	oil	ADJ
taxlaw-7405	304	15	corporations	corporation	NOUN
taxlaw-7405	304	16	into	into	ADP
taxlaw-7405	304	17	world	world	NOUN
taxlaw-7405	304	18	leaders	leader	NOUN
taxlaw-7405	304	19	,	,	PUNCT
taxlaw-7405	304	20	the	the	DET
taxlaw-7405	304	21	political	political	ADJ
taxlaw-7405	304	22	focus	focus	NOUN
taxlaw-7405	304	23	and	and	CCONJ
taxlaw-7405	304	24	landscape	landscape	NOUN
taxlaw-7405	304	25	has	have	AUX
taxlaw-7405	304	26	changed	change	VERB
taxlaw-7405	304	27	.	.	PUNCT
taxlaw-7405	305	1	apple	apple	NOUN
taxlaw-7405	305	2	,	,	PUNCT
taxlaw-7405	305	3	google	google	NOUN
taxlaw-7405	305	4	,	,	PUNCT
taxlaw-7405	305	5	and	and	CCONJ
taxlaw-7405	305	6	starbucks	starbuck	NOUN
taxlaw-7405	305	7	may	may	AUX
taxlaw-7405	305	8	be	be	AUX
taxlaw-7405	305	9	criticized	criticize	VERB
taxlaw-7405	305	10	in	in	ADP
taxlaw-7405	305	11	europe	europe	PROPN
taxlaw-7405	305	12	for	for	ADP
taxlaw-7405	305	13	minimal	minimal	ADJ
taxlaw-7405	305	14	tax	tax	NOUN
taxlaw-7405	305	15	payments	payment	NOUN
taxlaw-7405	305	16	to	to	ADP
taxlaw-7405	305	17	eu	eu	PROPN
taxlaw-7405	305	18	countries	country	NOUN
taxlaw-7405	305	19	,	,	PUNCT
taxlaw-7405	305	20	but	but	CCONJ
taxlaw-7405	305	21	they	they	PRON
taxlaw-7405	305	22	paid	pay	VERB
taxlaw-7405	305	23	u.s	u.s	PROPN
taxlaw-7405	305	24	.	.	PROPN
taxlaw-7405	305	25	tax	tax	NOUN
taxlaw-7405	305	26	.	.	PUNCT
taxlaw-7405	306	1	amazon	amazon	PROPN
taxlaw-7405	306	2	is	be	AUX
taxlaw-7405	306	3	an	an	DET
taxlaw-7405	306	4	exception	exception	NOUN
taxlaw-7405	306	5	,	,	PUNCT
taxlaw-7405	306	6	paying	pay	VERB
taxlaw-7405	306	7	no	no	DET
taxlaw-7405	306	8	u.s	u.s	PROPN
taxlaw-7405	306	9	.	.	PROPN
taxlaw-7405	306	10	federal	federal	ADJ
taxlaw-7405	306	11	taxes	taxis	NOUN
taxlaw-7405	306	12	in	in	ADP
taxlaw-7405	306	13	2018	2018	NUM
taxlaw-7405	306	14	due	due	ADP
taxlaw-7405	306	15	to	to	ADP
taxlaw-7405	306	16	loss	loss	NOUN
taxlaw-7405	306	17	carryforwards	carryforward	NOUN
taxlaw-7405	306	18	,	,	PUNCT
taxlaw-7405	306	19	research	research	NOUN
taxlaw-7405	306	20	and	and	CCONJ
taxlaw-7405	306	21	development	development	NOUN
taxlaw-7405	306	22	tax	tax	NOUN
taxlaw-7405	306	23	credits	credit	NOUN
taxlaw-7405	306	24	,	,	PUNCT
taxlaw-7405	306	25	expensing	expense	VERB
taxlaw-7405	306	26	of	of	ADP
taxlaw-7405	306	27	investment	investment	NOUN
taxlaw-7405	306	28	,	,	PUNCT
taxlaw-7405	306	29	and	and	CCONJ
taxlaw-7405	306	30	stock	stock	NOUN
taxlaw-7405	306	31	-	-	PUNCT
taxlaw-7405	306	32	based	base	VERB
taxlaw-7405	306	33	employee	employee	NOUN
taxlaw-7405	306	34	compensation	compensation	NOUN
taxlaw-7405	306	35	.	.	PUNCT
taxlaw-7405	307	1	however	however	ADV
taxlaw-7405	307	2	,	,	PUNCT
taxlaw-7405	307	3	even	even	ADV
taxlaw-7405	307	4	they	they	PRON
taxlaw-7405	307	5	reported	report	VERB
taxlaw-7405	307	6	$	$	SYM
taxlaw-7405	307	7	2.6	2.6	NUM
taxlaw-7405	307	8	billion	billion	NUM
taxlaw-7405	307	9	in	in	ADP
taxlaw-7405	307	10	corporate	corporate	ADJ
taxlaw-7405	307	11	taxes	taxis	NOUN
taxlaw-7405	307	12	worldwide.39	worldwide.39	NOUN
taxlaw-7405	307	13	reporting	report	VERB
taxlaw-7405	307	14	this	this	DET
taxlaw-7405	307	15	information	information	NOUN
taxlaw-7405	307	16	in	in	ADP
taxlaw-7405	307	17	its	its	PRON
taxlaw-7405	307	18	totality	totality	NOUN
taxlaw-7405	307	19	may	may	AUX
taxlaw-7405	307	20	raise	raise	VERB
taxlaw-7405	307	21	questions	question	NOUN
taxlaw-7405	307	22	about	about	ADP
taxlaw-7405	307	23	the	the	DET
taxlaw-7405	307	24	structure	structure	NOUN
taxlaw-7405	307	25	of	of	ADP
taxlaw-7405	307	26	the	the	DET
taxlaw-7405	307	27	u.s	u.s	PROPN
taxlaw-7405	307	28	.	.	PROPN
taxlaw-7405	307	29	tax	tax	NOUN
taxlaw-7405	307	30	system	system	NOUN
taxlaw-7405	307	31	and	and	CCONJ
taxlaw-7405	307	32	provisions	provision	NOUN
taxlaw-7405	307	33	in	in	ADP
taxlaw-7405	307	34	the	the	DET
taxlaw-7405	307	35	tax	tax	NOUN
taxlaw-7405	307	36	code	code	NOUN
taxlaw-7405	307	37	,	,	PUNCT
taxlaw-7405	307	38	but	but	CCONJ
taxlaw-7405	307	39	again	again	ADV
taxlaw-7405	307	40	it	it	PRON
taxlaw-7405	307	41	is	be	AUX
taxlaw-7405	307	42	hard	hard	ADJ
taxlaw-7405	307	43	to	to	PART
taxlaw-7405	307	44	claim	claim	VERB
taxlaw-7405	307	45	that	that	SCONJ
taxlaw-7405	307	46	amazon	amazon	NOUN
taxlaw-7405	307	47	is	be	AUX
taxlaw-7405	307	48	an	an	DET
taxlaw-7405	307	49	immoral	immoral	ADJ
taxlaw-7405	307	50	entity	entity	NOUN
taxlaw-7405	307	51	not	not	PART
taxlaw-7405	307	52	paying	pay	VERB
taxlaw-7405	307	53	taxes	taxis	NOUN
taxlaw-7405	307	54	at	at	ADV
taxlaw-7405	307	55	all	all	ADV
taxlaw-7405	307	56	.	.	PUNCT
taxlaw-7405	308	1	whether	whether	SCONJ
taxlaw-7405	308	2	the	the	DET
taxlaw-7405	308	3	public	public	NOUN
taxlaw-7405	308	4	will	will	AUX
taxlaw-7405	308	5	be	be	AUX
taxlaw-7405	308	6	satisfied	satisfied	ADJ
taxlaw-7405	308	7	if	if	SCONJ
taxlaw-7405	308	8	a	a	DET
taxlaw-7405	308	9	corporation	corporation	NOUN
taxlaw-7405	308	10	pays	pay	VERB
taxlaw-7405	308	11	taxes	taxis	NOUN
taxlaw-7405	308	12	somewhere	somewhere	ADV
taxlaw-7405	308	13	is	be	AUX
taxlaw-7405	308	14	a	a	DET
taxlaw-7405	308	15	subject	subject	NOUN
taxlaw-7405	308	16	that	that	PRON
taxlaw-7405	308	17	has	have	AUX
taxlaw-7405	308	18	not	not	PART
taxlaw-7405	308	19	really	really	ADV
taxlaw-7405	308	20	been	be	AUX
taxlaw-7405	308	21	studied	study	VERB
taxlaw-7405	308	22	,	,	PUNCT
taxlaw-7405	308	23	but	but	CCONJ
taxlaw-7405	308	24	it	it	PRON
taxlaw-7405	308	25	clearly	clearly	ADV
taxlaw-7405	308	26	changes	change	VERB
taxlaw-7405	308	27	the	the	DET
taxlaw-7405	308	28	terms	term	NOUN
taxlaw-7405	308	29	of	of	ADP
taxlaw-7405	308	30	the	the	DET
taxlaw-7405	308	31	debate	debate	NOUN
taxlaw-7405	308	32	.	.	PUNCT
taxlaw-7405	309	1	alternative	alternative	ADJ
taxlaw-7405	309	2	tax	tax	NOUN
taxlaw-7405	309	3	strategies	strategy	NOUN
taxlaw-7405	309	4	other	other	ADJ
taxlaw-7405	309	5	than	than	ADP
taxlaw-7405	309	6	minimum	minimum	ADJ
taxlaw-7405	309	7	taxes	taxis	NOUN
taxlaw-7405	309	8	can	can	AUX
taxlaw-7405	309	9	also	also	ADV
taxlaw-7405	309	10	deal	deal	VERB
taxlaw-7405	309	11	with	with	ADP
taxlaw-7405	309	12	the	the	DET
taxlaw-7405	309	13	problem	problem	NOUN
taxlaw-7405	309	14	of	of	ADP
taxlaw-7405	309	15	zero	zero	NUM
taxlaw-7405	309	16	tax	tax	NOUN
taxlaw-7405	309	17	payments	payment	NOUN
taxlaw-7405	309	18	.	.	PUNCT
taxlaw-7405	310	1	the	the	DET
taxlaw-7405	310	2	best	good	ADJ
taxlaw-7405	310	3	way	way	NOUN
taxlaw-7405	310	4	to	to	PART
taxlaw-7405	310	5	see	see	VERB
taxlaw-7405	310	6	this	this	PRON
taxlaw-7405	310	7	is	be	AUX
taxlaw-7405	310	8	to	to	PART
taxlaw-7405	310	9	consider	consider	VERB
taxlaw-7405	310	10	the	the	DET
taxlaw-7405	310	11	changes	change	NOUN
taxlaw-7405	310	12	to	to	ADP
taxlaw-7405	310	13	the	the	DET
taxlaw-7405	310	14	alternative	alternative	ADJ
taxlaw-7405	310	15	minimum	minimum	ADJ
taxlaw-7405	310	16	tax	tax	NOUN
taxlaw-7405	310	17	after	after	ADP
taxlaw-7405	310	18	the	the	DET
taxlaw-7405	310	19	passage	passage	NOUN
taxlaw-7405	310	20	of	of	ADP
taxlaw-7405	310	21	the	the	DET
taxlaw-7405	310	22	tcja	tcja	NOUN
taxlaw-7405	310	23	.	.	PUNCT
taxlaw-7405	311	1	as	as	SCONJ
taxlaw-7405	311	2	i	i	PRON
taxlaw-7405	311	3	noted	note	VERB
taxlaw-7405	311	4	above	above	ADV
taxlaw-7405	311	5	,	,	PUNCT
taxlaw-7405	311	6	the	the	DET
taxlaw-7405	311	7	tcja	tcja	NOUN
taxlaw-7405	311	8	vastly	vastly	ADV
taxlaw-7405	311	9	reduced	reduce	VERB
taxlaw-7405	311	10	the	the	DET
taxlaw-7405	311	11	number	number	NOUN
taxlaw-7405	311	12	of	of	ADP
taxlaw-7405	311	13	taxpayers	taxpayer	NOUN
taxlaw-7405	311	14	subject	subject	ADJ
taxlaw-7405	311	15	to	to	ADP
taxlaw-7405	311	16	the	the	DET
taxlaw-7405	311	17	amt	amt	PROPN
taxlaw-7405	311	18	,	,	PUNCT
taxlaw-7405	311	19	so	so	SCONJ
taxlaw-7405	311	20	that	that	SCONJ
taxlaw-7405	311	21	the	the	DET
taxlaw-7405	311	22	number	number	NOUN
taxlaw-7405	311	23	now	now	ADV
taxlaw-7405	311	24	totals	total	VERB
taxlaw-7405	311	25	approximately	approximately	ADV
taxlaw-7405	311	26	(	(	PUNCT
taxlaw-7405	311	27	2015	2015	NUM
taxlaw-7405	311	28	)	)	PUNCT
taxlaw-7405	311	29	;	;	PUNCT
taxlaw-7405	311	30	adam	adam	PROPN
taxlaw-7405	311	31	waytz	waytz	PROPN
taxlaw-7405	311	32	&	&	CCONJ
taxlaw-7405	311	33	liane	liane	PROPN
taxlaw-7405	311	34	young	young	PROPN
taxlaw-7405	311	35	,	,	PUNCT
taxlaw-7405	311	36	the	the	DET
taxlaw-7405	311	37	group	group	NOUN
taxlaw-7405	311	38	-	-	PUNCT
taxlaw-7405	311	39	member	member	NOUN
taxlaw-7405	311	40	mind	mind	NOUN
taxlaw-7405	311	41	trade	trade	NOUN
taxlaw-7405	311	42	-	-	PUNCT
taxlaw-7405	311	43	off	off	NOUN
taxlaw-7405	311	44	:	:	PUNCT
taxlaw-7405	311	45	attributing	attribute	VERB
taxlaw-7405	311	46	mind	mind	NOUN
taxlaw-7405	311	47	to	to	ADP
taxlaw-7405	311	48	group	group	PROPN
taxlaw-7405	311	49	versus	versus	ADP
taxlaw-7405	311	50	group	group	NOUN
taxlaw-7405	311	51	members	member	NOUN
taxlaw-7405	311	52	,	,	PUNCT
taxlaw-7405	311	53	23	23	NUM
taxlaw-7405	311	54	psychol	psychol	NOUN
taxlaw-7405	311	55	.	.	PUNCT
taxlaw-7405	312	1	sci	sci	PROPN
taxlaw-7405	312	2	.	.	PUNCT
taxlaw-7405	313	1	at	at	ADP
taxlaw-7405	313	2	77	77	NUM
taxlaw-7405	313	3	(	(	PUNCT
taxlaw-7405	313	4	2012	2012	NUM
taxlaw-7405	313	5	)	)	PUNCT
taxlaw-7405	313	6	.	.	PUNCT
taxlaw-7405	314	1	37	37	NUM
taxlaw-7405	314	2	rochelle	rochelle	NOUN
taxlaw-7405	314	3	toplensky	toplensky	ADV
taxlaw-7405	314	4	,	,	PUNCT
taxlaw-7405	314	5	the	the	DET
taxlaw-7405	314	6	beginning	beginning	NOUN
taxlaw-7405	314	7	of	of	ADP
taxlaw-7405	314	8	the	the	DET
taxlaw-7405	314	9	end	end	NOUN
taxlaw-7405	314	10	of	of	ADP
taxlaw-7405	314	11	tax	tax	NOUN
taxlaw-7405	314	12	secrecy	secrecy	NOUN
taxlaw-7405	314	13	,	,	PUNCT
taxlaw-7405	314	14	wall	wall	PROPN
taxlaw-7405	314	15	st	st	PROPN
taxlaw-7405	314	16	.	.	PROPN
taxlaw-7405	314	17	j.	j.	PROPN
taxlaw-7405	314	18	(	(	PUNCT
taxlaw-7405	314	19	dec	dec	PROPN
taxlaw-7405	314	20	.	.	PROPN
taxlaw-7405	314	21	20	20	NUM
taxlaw-7405	314	22	,	,	PUNCT
taxlaw-7405	314	23	2019	2019	NUM
taxlaw-7405	314	24	)	)	PUNCT
taxlaw-7405	314	25	,	,	PUNCT
taxlaw-7405	314	26	https://www.wsj.com/articles/the-beginning-of-the-end-of-tax-secrecy-11576837708	https://www.wsj.com/articles/the-beginning-of-the-end-of-tax-secrecy-11576837708	PUNCT
taxlaw-7405	315	1	[	[	X
taxlaw-7405	315	2	https://perma.cc/gq9q-xtvd	https://perma.cc/gq9q-xtvd	X
taxlaw-7405	315	3	]	]	X
taxlaw-7405	315	4	.	.	PUNCT
taxlaw-7405	316	1	38	38	NUM
taxlaw-7405	316	2	see	see	VERB
taxlaw-7405	316	3	martin	martin	PROPN
taxlaw-7405	316	4	sullivan	sullivan	PROPN
taxlaw-7405	316	5	,	,	PUNCT
taxlaw-7405	316	6	are	be	AUX
taxlaw-7405	316	7	country	country	NOUN
taxlaw-7405	316	8	-	-	PUNCT
taxlaw-7405	316	9	by	by	ADP
taxlaw-7405	316	10	-	-	PUNCT
taxlaw-7405	316	11	country	country	NOUN
taxlaw-7405	316	12	reports	report	NOUN
taxlaw-7405	316	13	worthless	worthless	ADJ
taxlaw-7405	316	14	?	?	PUNCT
taxlaw-7405	316	15	,	,	PUNCT
taxlaw-7405	316	16	166	166	NUM
taxlaw-7405	316	17	tax	tax	NOUN
taxlaw-7405	316	18	notes	note	NOUN
taxlaw-7405	316	19	fed	feed	VERB
taxlaw-7405	316	20	.	.	PROPN
taxlaw-7405	316	21	198	198	NUM
taxlaw-7405	316	22	(	(	PUNCT
taxlaw-7405	316	23	jan	jan	PROPN
taxlaw-7405	316	24	.	.	PROPN
taxlaw-7405	316	25	13	13	NUM
taxlaw-7405	316	26	,	,	PUNCT
taxlaw-7405	316	27	2020	2020	NUM
taxlaw-7405	316	28	)	)	PUNCT
taxlaw-7405	316	29	(	(	PUNCT
taxlaw-7405	316	30	explaining	explain	VERB
taxlaw-7405	316	31	the	the	DET
taxlaw-7405	316	32	weaknesses	weakness	NOUN
taxlaw-7405	316	33	in	in	ADP
taxlaw-7405	316	34	these	these	DET
taxlaw-7405	316	35	required	require	VERB
taxlaw-7405	316	36	reports	report	NOUN
taxlaw-7405	316	37	)	)	PUNCT
taxlaw-7405	316	38	.	.	PUNCT
taxlaw-7405	317	1	39	39	NUM
taxlaw-7405	317	2	see	see	VERB
taxlaw-7405	317	3	andrew	andrew	PROPN
taxlaw-7405	317	4	davis	davis	PROPN
taxlaw-7405	317	5	,	,	PUNCT
taxlaw-7405	317	6	why	why	SCONJ
taxlaw-7405	317	7	amazon	amazon	NOUN
taxlaw-7405	317	8	paid	pay	VERB
taxlaw-7405	317	9	no	no	DET
taxlaw-7405	317	10	2018	2018	NUM
taxlaw-7405	317	11	us	us	PROPN
taxlaw-7405	317	12	federal	federal	ADJ
taxlaw-7405	317	13	income	income	NOUN
taxlaw-7405	317	14	tax	tax	NOUN
taxlaw-7405	317	15	,	,	PUNCT
taxlaw-7405	317	16	cnbc	cnbc	PROPN
taxlaw-7405	317	17	(	(	PUNCT
taxlaw-7405	317	18	apr	apr	PROPN
taxlaw-7405	317	19	.	.	PROPN
taxlaw-7405	317	20	4	4	NUM
taxlaw-7405	317	21	,	,	PUNCT
taxlaw-7405	317	22	2019	2019	NUM
taxlaw-7405	317	23	)	)	PUNCT
taxlaw-7405	317	24	,	,	PUNCT
taxlaw-7405	317	25	https://www.cnbc.com/2019/04/03/why-amazon-paid-no-federal-income-tax.html	https://www.cnbc.com/2019/04/03/why-amazon-paid-no-federal-income-tax.html	PROPN
taxlaw-7405	317	26	[	[	X
taxlaw-7405	317	27	https://perma.cc/r2hv32rs	https://perma.cc/r2hv32rs	PROPN
taxlaw-7405	317	28	]	]	PUNCT
taxlaw-7405	317	29	.	.	PUNCT
taxlaw-7405	318	1	2020	2020	NUM
taxlaw-7405	318	2	]	]	PUNCT
taxlaw-7405	318	3	a	a	DET
taxlaw-7405	318	4	minimal	minimal	ADJ
taxlaw-7405	318	5	role	role	NOUN
taxlaw-7405	318	6	for	for	ADP
taxlaw-7405	318	7	minimum	minimum	ADJ
taxlaw-7405	318	8	taxes	taxis	NOUN
taxlaw-7405	318	9	13	13	NUM
taxlaw-7405	318	10	only	only	ADV
taxlaw-7405	318	11	200,000	200,000	NUM
taxlaw-7405	318	12	,	,	PUNCT
taxlaw-7405	318	13	down	down	ADV
taxlaw-7405	318	14	from	from	ADP
taxlaw-7405	318	15	approximately	approximately	ADV
taxlaw-7405	318	16	5	5	NUM
taxlaw-7405	318	17	million	million	NUM
taxlaw-7405	318	18	.	.	PUNCT
taxlaw-7405	319	1	yet	yet	ADV
taxlaw-7405	319	2	,	,	PUNCT
taxlaw-7405	319	3	the	the	DET
taxlaw-7405	319	4	explanation	explanation	NOUN
taxlaw-7405	319	5	of	of	ADP
taxlaw-7405	319	6	the	the	DET
taxlaw-7405	319	7	joint	joint	ADJ
taxlaw-7405	319	8	committee	committee	NOUN
taxlaw-7405	319	9	of	of	ADP
taxlaw-7405	319	10	taxation	taxation	NOUN
taxlaw-7405	319	11	for	for	ADP
taxlaw-7405	319	12	the	the	DET
taxlaw-7405	319	13	changes	change	NOUN
taxlaw-7405	319	14	to	to	ADP
taxlaw-7405	319	15	the	the	DET
taxlaw-7405	319	16	amt	amt	PROPN
taxlaw-7405	319	17	seem	seem	VERB
taxlaw-7405	319	18	on	on	ADP
taxlaw-7405	319	19	the	the	DET
taxlaw-7405	319	20	surface	surface	NOUN
taxlaw-7405	319	21	rather	rather	ADV
taxlaw-7405	319	22	modest.40	modest.40	VERB
taxlaw-7405	319	23	according	accord	VERB
taxlaw-7405	319	24	to	to	ADP
taxlaw-7405	319	25	this	this	DET
taxlaw-7405	319	26	explanation	explanation	NOUN
taxlaw-7405	319	27	,	,	PUNCT
taxlaw-7405	319	28	the	the	DET
taxlaw-7405	319	29	threshold	threshold	NOUN
taxlaw-7405	319	30	amount	amount	NOUN
taxlaw-7405	319	31	was	be	AUX
taxlaw-7405	319	32	increased	increase	VERB
taxlaw-7405	319	33	,	,	PUNCT
taxlaw-7405	319	34	the	the	DET
taxlaw-7405	319	35	phaseout	phaseout	NOUN
taxlaw-7405	319	36	level	level	NOUN
taxlaw-7405	319	37	was	be	AUX
taxlaw-7405	319	38	increased	increase	VERB
taxlaw-7405	319	39	,	,	PUNCT
taxlaw-7405	319	40	and	and	CCONJ
taxlaw-7405	319	41	the	the	DET
taxlaw-7405	319	42	amounts	amount	NOUN
taxlaw-7405	319	43	are	be	AUX
taxlaw-7405	319	44	now	now	ADV
taxlaw-7405	319	45	indexed	index	VERB
taxlaw-7405	319	46	for	for	ADP
taxlaw-7405	319	47	inflation	inflation	NOUN
taxlaw-7405	319	48	.	.	PUNCT
taxlaw-7405	320	1	but	but	CCONJ
taxlaw-7405	320	2	there	there	PRON
taxlaw-7405	320	3	were	be	VERB
taxlaw-7405	320	4	other	other	ADJ
taxlaw-7405	320	5	more	more	ADV
taxlaw-7405	320	6	important	important	ADJ
taxlaw-7405	320	7	reasons	reason	NOUN
taxlaw-7405	320	8	why	why	SCONJ
taxlaw-7405	320	9	the	the	DET
taxlaw-7405	320	10	number	number	NOUN
taxlaw-7405	320	11	of	of	ADP
taxlaw-7405	320	12	amt	amt	PROPN
taxlaw-7405	320	13	taxpayers	taxpayer	NOUN
taxlaw-7405	320	14	has	have	AUX
taxlaw-7405	320	15	fallen	fall	VERB
taxlaw-7405	320	16	.	.	PUNCT
taxlaw-7405	321	1	specifically	specifically	ADV
taxlaw-7405	321	2	,	,	PUNCT
taxlaw-7405	321	3	the	the	DET
taxlaw-7405	321	4	tcja	tcja	NOUN
taxlaw-7405	321	5	eliminated	eliminate	VERB
taxlaw-7405	321	6	the	the	DET
taxlaw-7405	321	7	personal	personal	ADJ
taxlaw-7405	321	8	exemption	exemption	NOUN
taxlaw-7405	321	9	and	and	CCONJ
taxlaw-7405	321	10	placed	place	VERB
taxlaw-7405	321	11	a	a	DET
taxlaw-7405	321	12	limit	limit	NOUN
taxlaw-7405	321	13	of	of	ADP
taxlaw-7405	321	14	$	$	SYM
taxlaw-7405	321	15	10,000	10,000	NUM
taxlaw-7405	321	16	on	on	ADP
taxlaw-7405	321	17	total	total	ADJ
taxlaw-7405	321	18	state	state	NOUN
taxlaw-7405	321	19	and	and	CCONJ
taxlaw-7405	321	20	local	local	ADJ
taxlaw-7405	321	21	tax	tax	NOUN
taxlaw-7405	321	22	deductions	deduction	NOUN
taxlaw-7405	321	23	.	.	PUNCT
taxlaw-7405	322	1	the	the	DET
taxlaw-7405	322	2	combination	combination	NOUN
taxlaw-7405	322	3	of	of	ADP
taxlaw-7405	322	4	these	these	DET
taxlaw-7405	322	5	deductions	deduction	NOUN
taxlaw-7405	322	6	had	have	AUX
taxlaw-7405	322	7	previously	previously	ADV
taxlaw-7405	322	8	pushed	push	VERB
taxlaw-7405	322	9	many	many	ADJ
taxlaw-7405	322	10	taxpayers	taxpayer	NOUN
taxlaw-7405	322	11	in	in	ADP
taxlaw-7405	322	12	high	high	ADJ
taxlaw-7405	322	13	-	-	PUNCT
taxlaw-7405	322	14	tax	tax	NOUN
taxlaw-7405	322	15	states	state	NOUN
taxlaw-7405	322	16	into	into	ADP
taxlaw-7405	322	17	the	the	DET
taxlaw-7405	322	18	amt	amt	PROPN
taxlaw-7405	322	19	.	.	PUNCT
taxlaw-7405	323	1	the	the	DET
taxlaw-7405	323	2	taxpayers	taxpayer	NOUN
taxlaw-7405	323	3	remaining	remain	VERB
taxlaw-7405	323	4	under	under	ADP
taxlaw-7405	323	5	the	the	DET
taxlaw-7405	323	6	amt	amt	PROPN
taxlaw-7405	323	7	are	be	AUX
taxlaw-7405	323	8	still	still	ADV
taxlaw-7405	323	9	subject	subject	ADJ
taxlaw-7405	323	10	to	to	ADP
taxlaw-7405	323	11	a	a	DET
taxlaw-7405	323	12	number	number	NOUN
taxlaw-7405	323	13	of	of	ADP
taxlaw-7405	323	14	provisions	provision	NOUN
taxlaw-7405	323	15	,	,	PUNCT
taxlaw-7405	323	16	including	include	VERB
taxlaw-7405	323	17	limits	limit	NOUN
taxlaw-7405	323	18	on	on	ADP
taxlaw-7405	323	19	depreciation	depreciation	NOUN
taxlaw-7405	323	20	and	and	CCONJ
taxlaw-7405	323	21	amortization	amortization	NOUN
taxlaw-7405	323	22	and	and	CCONJ
taxlaw-7405	323	23	,	,	PUNCT
taxlaw-7405	323	24	perhaps	perhaps	ADV
taxlaw-7405	323	25	most	most	ADV
taxlaw-7405	323	26	significantly	significantly	ADV
taxlaw-7405	323	27	,	,	PUNCT
taxlaw-7405	323	28	inclusion	inclusion	NOUN
taxlaw-7405	323	29	of	of	ADP
taxlaw-7405	323	30	the	the	DET
taxlaw-7405	323	31	“	"	PUNCT
taxlaw-7405	323	32	spread	spread	NOUN
taxlaw-7405	323	33	”	"	PUNCT
taxlaw-7405	323	34	on	on	ADP
taxlaw-7405	323	35	incentive	incentive	NOUN
taxlaw-7405	323	36	stock	stock	NOUN
taxlaw-7405	323	37	options	option	NOUN
taxlaw-7405	323	38	when	when	SCONJ
taxlaw-7405	323	39	they	they	PRON
taxlaw-7405	323	40	are	be	AUX
taxlaw-7405	323	41	exercised.41	exercised.41	NOUN
taxlaw-7405	323	42	individual	individual	ADJ
taxlaw-7405	323	43	taxpayers	taxpayer	NOUN
taxlaw-7405	323	44	are	be	AUX
taxlaw-7405	323	45	also	also	ADV
taxlaw-7405	323	46	subject	subject	ADJ
taxlaw-7405	323	47	to	to	ADP
taxlaw-7405	323	48	limitations	limitation	NOUN
taxlaw-7405	323	49	on	on	ADP
taxlaw-7405	323	50	the	the	DET
taxlaw-7405	323	51	use	use	NOUN
taxlaw-7405	323	52	of	of	ADP
taxlaw-7405	323	53	net	net	ADJ
taxlaw-7405	323	54	operating	operating	NOUN
taxlaw-7405	323	55	losses	loss	NOUN
taxlaw-7405	323	56	(	(	PUNCT
taxlaw-7405	323	57	nols	nols	PROPN
taxlaw-7405	323	58	)	)	PUNCT
taxlaw-7405	323	59	and	and	CCONJ
taxlaw-7405	323	60	are	be	AUX
taxlaw-7405	323	61	not	not	PART
taxlaw-7405	323	62	allowed	allow	VERB
taxlaw-7405	323	63	to	to	PART
taxlaw-7405	323	64	carry	carry	VERB
taxlaw-7405	323	65	back	back	ADP
taxlaw-7405	323	66	losses.42	losses.42	NOUN
taxlaw-7405	323	67	although	although	SCONJ
taxlaw-7405	323	68	detailed	detailed	ADJ
taxlaw-7405	323	69	data	datum	NOUN
taxlaw-7405	323	70	on	on	ADP
taxlaw-7405	323	71	the	the	DET
taxlaw-7405	323	72	nature	nature	NOUN
taxlaw-7405	323	73	of	of	ADP
taxlaw-7405	323	74	current	current	ADJ
taxlaw-7405	323	75	amt	amt	PROPN
taxlaw-7405	323	76	taxpayers	taxpayer	NOUN
taxlaw-7405	323	77	is	be	AUX
taxlaw-7405	323	78	not	not	PART
taxlaw-7405	323	79	yet	yet	ADV
taxlaw-7405	323	80	available	available	ADJ
taxlaw-7405	323	81	,	,	PUNCT
taxlaw-7405	323	82	there	there	PRON
taxlaw-7405	323	83	were	be	VERB
taxlaw-7405	323	84	some	some	DET
taxlaw-7405	323	85	reports	report	NOUN
taxlaw-7405	323	86	that	that	SCONJ
taxlaw-7405	323	87	many	many	ADJ
taxlaw-7405	323	88	the	the	DET
taxlaw-7405	323	89	taxpayers	taxpayer	NOUN
taxlaw-7405	323	90	falling	fall	VERB
taxlaw-7405	323	91	under	under	ADP
taxlaw-7405	323	92	the	the	DET
taxlaw-7405	323	93	new	new	ADJ
taxlaw-7405	323	94	amt	amt	NOUN
taxlaw-7405	323	95	are	be	AUX
taxlaw-7405	323	96	there	there	ADV
taxlaw-7405	323	97	due	due	ADP
taxlaw-7405	323	98	to	to	ADP
taxlaw-7405	323	99	the	the	DET
taxlaw-7405	323	100	incentive	incentive	NOUN
taxlaw-7405	323	101	stock	stock	NOUN
taxlaw-7405	323	102	option	option	NOUN
taxlaw-7405	323	103	rules.43	rules.43	NOUN
taxlaw-7405	323	104	if	if	SCONJ
taxlaw-7405	323	105	taxpayers	taxpayer	NOUN
taxlaw-7405	323	106	now	now	ADV
taxlaw-7405	323	107	fall	fall	VERB
taxlaw-7405	323	108	under	under	ADP
taxlaw-7405	323	109	the	the	DET
taxlaw-7405	323	110	amt	amt	PROPN
taxlaw-7405	323	111	for	for	ADP
taxlaw-7405	323	112	only	only	ADV
taxlaw-7405	323	113	a	a	DET
taxlaw-7405	323	114	selected	select	VERB
taxlaw-7405	323	115	number	number	NOUN
taxlaw-7405	323	116	of	of	ADP
taxlaw-7405	323	117	tax	tax	NOUN
taxlaw-7405	323	118	preferences	preference	NOUN
taxlaw-7405	323	119	,	,	PUNCT
taxlaw-7405	323	120	there	there	PRON
taxlaw-7405	323	121	is	be	VERB
taxlaw-7405	323	122	an	an	DET
taxlaw-7405	323	123	argument	argument	NOUN
taxlaw-7405	323	124	for	for	ADP
taxlaw-7405	323	125	either	either	CCONJ
taxlaw-7405	323	126	tackling	tackle	VERB
taxlaw-7405	323	127	these	these	DET
taxlaw-7405	323	128	preferences	preference	NOUN
taxlaw-7405	323	129	directly	directly	ADV
taxlaw-7405	323	130	by	by	ADP
taxlaw-7405	323	131	strictly	strictly	ADV
taxlaw-7405	323	132	limiting	limit	VERB
taxlaw-7405	323	133	them	they	PRON
taxlaw-7405	323	134	or	or	CCONJ
taxlaw-7405	323	135	partially	partially	ADV
taxlaw-7405	323	136	limiting	limit	VERB
taxlaw-7405	323	137	them	they	PRON
taxlaw-7405	323	138	using	use	VERB
taxlaw-7405	323	139	an	an	DET
taxlaw-7405	323	140	“	"	PUNCT
taxlaw-7405	323	141	add	add	VERB
taxlaw-7405	323	142	-	-	PUNCT
taxlaw-7405	323	143	on	on	ADP
taxlaw-7405	323	144	”	"	PUNCT
taxlaw-7405	323	145	minimum	minimum	ADJ
taxlaw-7405	323	146	tax	tax	NOUN
taxlaw-7405	323	147	.	.	PUNCT
taxlaw-7405	324	1	an	an	DET
taxlaw-7405	324	2	add	add	VERB
taxlaw-7405	324	3	-	-	PUNCT
taxlaw-7405	324	4	on	on	ADP
taxlaw-7405	324	5	minimum	minimum	ADJ
taxlaw-7405	324	6	tax	tax	NOUN
taxlaw-7405	324	7	—	—	PUNCT
taxlaw-7405	324	8	which	which	PRON
taxlaw-7405	324	9	was	be	AUX
taxlaw-7405	324	10	the	the	DET
taxlaw-7405	324	11	original	original	ADJ
taxlaw-7405	324	12	design	design	NOUN
taxlaw-7405	324	13	for	for	ADP
taxlaw-7405	324	14	the	the	DET
taxlaw-7405	324	15	current	current	ADJ
taxlaw-7405	324	16	amt	amt	PROPN
taxlaw-7405	324	17	—	—	PUNCT
taxlaw-7405	324	18	simply	simply	ADV
taxlaw-7405	324	19	adds	add	VERB
taxlaw-7405	324	20	back	back	ADP
taxlaw-7405	324	21	some	some	DET
taxlaw-7405	324	22	fraction	fraction	NOUN
taxlaw-7405	324	23	of	of	ADP
taxlaw-7405	324	24	tax	tax	NOUN
taxlaw-7405	324	25	preferences	preference	NOUN
taxlaw-7405	324	26	,	,	PUNCT
taxlaw-7405	324	27	subjects	subject	VERB
taxlaw-7405	324	28	them	they	PRON
taxlaw-7405	324	29	to	to	ADP
taxlaw-7405	324	30	a	a	DET
taxlaw-7405	324	31	specified	specify	VERB
taxlaw-7405	324	32	tax	tax	NOUN
taxlaw-7405	324	33	rate	rate	NOUN
taxlaw-7405	324	34	and	and	CCONJ
taxlaw-7405	324	35	then	then	ADV
taxlaw-7405	324	36	adds	add	VERB
taxlaw-7405	324	37	the	the	DET
taxlaw-7405	324	38	results	result	NOUN
taxlaw-7405	324	39	to	to	ADP
taxlaw-7405	324	40	regular	regular	ADJ
taxlaw-7405	324	41	tax	tax	NOUN
taxlaw-7405	324	42	liability	liability	NOUN
taxlaw-7405	324	43	.	.	PUNCT
taxlaw-7405	325	1	they	they	PRON
taxlaw-7405	325	2	can	can	AUX
taxlaw-7405	325	3	be	be	AUX
taxlaw-7405	325	4	designed	design	VERB
taxlaw-7405	325	5	in	in	ADP
taxlaw-7405	325	6	various	various	ADJ
taxlaw-7405	325	7	ways	way	NOUN
taxlaw-7405	325	8	to	to	PART
taxlaw-7405	325	9	apply	apply	VERB
taxlaw-7405	325	10	strictly	strictly	ADV
taxlaw-7405	325	11	to	to	ADP
taxlaw-7405	325	12	taxpayers	taxpayer	NOUN
taxlaw-7405	325	13	with	with	ADP
taxlaw-7405	325	14	higher	high	ADJ
taxlaw-7405	325	15	economic	economic	ADJ
taxlaw-7405	325	16	income	income	NOUN
taxlaw-7405	325	17	by	by	ADP
taxlaw-7405	325	18	providing	provide	VERB
taxlaw-7405	325	19	exemption	exemption	NOUN
taxlaw-7405	325	20	levels	level	NOUN
taxlaw-7405	325	21	,	,	PUNCT
taxlaw-7405	325	22	but	but	CCONJ
taxlaw-7405	325	23	they	they	PRON
taxlaw-7405	325	24	are	be	AUX
taxlaw-7405	325	25	all	all	ADV
taxlaw-7405	325	26	specific	specific	ADJ
taxlaw-7405	325	27	to	to	ADP
taxlaw-7405	325	28	a	a	DET
taxlaw-7405	325	29	certain	certain	ADJ
taxlaw-7405	325	30	list	list	NOUN
taxlaw-7405	325	31	of	of	ADP
taxlaw-7405	325	32	tax	tax	NOUN
taxlaw-7405	325	33	preferences	preference	NOUN
taxlaw-7405	325	34	.	.	PUNCT
taxlaw-7405	326	1	these	these	PRON
taxlaw-7405	326	2	could	could	AUX
taxlaw-7405	326	3	be	be	AUX
taxlaw-7405	326	4	structured	structure	VERB
taxlaw-7405	326	5	in	in	ADP
taxlaw-7405	326	6	several	several	ADJ
taxlaw-7405	326	7	different	different	ADJ
taxlaw-7405	326	8	ways	way	NOUN
taxlaw-7405	326	9	:	:	PUNCT
taxlaw-7405	326	10	under	under	ADP
taxlaw-7405	326	11	one	one	NUM
taxlaw-7405	326	12	model	model	NOUN
taxlaw-7405	326	13	,	,	PUNCT
taxlaw-7405	326	14	each	each	DET
taxlaw-7405	326	15	tax	tax	NOUN
taxlaw-7405	326	16	preference	preference	NOUN
taxlaw-7405	326	17	could	could	AUX
taxlaw-7405	326	18	have	have	VERB
taxlaw-7405	326	19	its	its	PRON
taxlaw-7405	326	20	own	own	ADJ
taxlaw-7405	326	21	exemption	exemption	NOUN
taxlaw-7405	326	22	level	level	NOUN
taxlaw-7405	326	23	and	and	CCONJ
taxlaw-7405	326	24	under	under	ADP
taxlaw-7405	326	25	a	a	DET
taxlaw-7405	326	26	second	second	ADJ
taxlaw-7405	326	27	model	model	NOUN
taxlaw-7405	326	28	,	,	PUNCT
taxlaw-7405	326	29	there	there	PRON
taxlaw-7405	326	30	could	could	AUX
taxlaw-7405	326	31	be	be	AUX
taxlaw-7405	326	32	an	an	DET
taxlaw-7405	326	33	exemption	exemption	NOUN
taxlaw-7405	326	34	level	level	NOUN
taxlaw-7405	326	35	for	for	ADP
taxlaw-7405	326	36	all	all	DET
taxlaw-7405	326	37	tax	tax	NOUN
taxlaw-7405	326	38	preferences	preference	NOUN
taxlaw-7405	326	39	taken	take	VERB
taxlaw-7405	326	40	together	together	ADV
taxlaw-7405	326	41	.	.	PUNCT
taxlaw-7405	327	1	for	for	ADP
taxlaw-7405	327	2	an	an	DET
taxlaw-7405	327	3	example	example	NOUN
taxlaw-7405	327	4	of	of	ADP
taxlaw-7405	327	5	the	the	DET
taxlaw-7405	327	6	former	former	ADJ
taxlaw-7405	327	7	,	,	PUNCT
taxlaw-7405	327	8	the	the	DET
taxlaw-7405	327	9	spread	spread	NOUN
taxlaw-7405	327	10	on	on	ADP
taxlaw-7405	327	11	incentive	incentive	NOUN
taxlaw-7405	327	12	tax	tax	NOUN
taxlaw-7405	327	13	options	option	NOUN
taxlaw-7405	327	14	could	could	AUX
taxlaw-7405	327	15	be	be	AUX
taxlaw-7405	327	16	included	include	VERB
taxlaw-7405	327	17	at	at	ADP
taxlaw-7405	327	18	a	a	DET
taxlaw-7405	327	19	specified	specified	ADJ
taxlaw-7405	327	20	rate	rate	NOUN
taxlaw-7405	327	21	(	(	PUNCT
taxlaw-7405	327	22	or	or	CCONJ
taxlaw-7405	327	23	according	accord	VERB
taxlaw-7405	327	24	to	to	ADP
taxlaw-7405	327	25	a	a	DET
taxlaw-7405	327	26	rate	rate	NOUN
taxlaw-7405	327	27	schedule	schedule	NOUN
taxlaw-7405	327	28	based	base	VERB
taxlaw-7405	327	29	on	on	ADP
taxlaw-7405	327	30	some	some	DET
taxlaw-7405	327	31	expanded	expand	VERB
taxlaw-7405	327	32	measure	measure	NOUN
taxlaw-7405	327	33	of	of	ADP
taxlaw-7405	327	34	economic	economic	ADJ
taxlaw-7405	327	35	income	income	NOUN
taxlaw-7405	327	36	)	)	PUNCT
taxlaw-7405	327	37	above	above	ADP
taxlaw-7405	327	38	a	a	DET
taxlaw-7405	327	39	given	give	VERB
taxlaw-7405	327	40	exemption	exemption	NOUN
taxlaw-7405	327	41	level	level	NOUN
taxlaw-7405	327	42	.	.	PUNCT
taxlaw-7405	328	1	what	what	PRON
taxlaw-7405	328	2	would	would	AUX
taxlaw-7405	328	3	be	be	AUX
taxlaw-7405	328	4	the	the	DET
taxlaw-7405	328	5	advantages	advantage	NOUN
taxlaw-7405	328	6	and	and	CCONJ
taxlaw-7405	328	7	disadvantages	disadvantage	NOUN
taxlaw-7405	328	8	of	of	ADP
taxlaw-7405	328	9	this	this	DET
taxlaw-7405	328	10	approach	approach	NOUN
taxlaw-7405	328	11	?	?	PUNCT
taxlaw-7405	329	1	one	one	NUM
taxlaw-7405	329	2	immediate	immediate	ADJ
taxlaw-7405	329	3	advantage	advantage	NOUN
taxlaw-7405	329	4	it	it	PRON
taxlaw-7405	329	5	that	that	SCONJ
taxlaw-7405	329	6	it	it	PRON
taxlaw-7405	329	7	would	would	AUX
taxlaw-7405	329	8	finally	finally	ADV
taxlaw-7405	329	9	dismantle	dismantle	VERB
taxlaw-7405	329	10	the	the	DET
taxlaw-7405	329	11	amt	amt	PROPN
taxlaw-7405	329	12	,	,	PUNCT
taxlaw-7405	329	13	which	which	PRON
taxlaw-7405	329	14	is	be	AUX
taxlaw-7405	329	15	scheduled	schedule	VERB
taxlaw-7405	329	16	to	to	PART
taxlaw-7405	329	17	return	return	VERB
taxlaw-7405	329	18	in	in	ADP
taxlaw-7405	329	19	2026	2026	NUM
taxlaw-7405	329	20	.	.	PUNCT
taxlaw-7405	330	1	depending	depend	VERB
taxlaw-7405	330	2	on	on	ADP
taxlaw-7405	330	3	the	the	DET
taxlaw-7405	330	4	other	other	ADJ
taxlaw-7405	330	5	tax	tax	NOUN
taxlaw-7405	330	6	changes	change	NOUN
taxlaw-7405	330	7	that	that	PRON
taxlaw-7405	330	8	are	be	AUX
taxlaw-7405	330	9	legislated	legislate	VERB
taxlaw-7405	330	10	at	at	ADP
taxlaw-7405	330	11	that	that	DET
taxlaw-7405	330	12	time	time	NOUN
taxlaw-7405	330	13	,	,	PUNCT
taxlaw-7405	330	14	we	we	PRON
taxlaw-7405	330	15	could	could	AUX
taxlaw-7405	330	16	be	be	AUX
taxlaw-7405	330	17	in	in	ADP
taxlaw-7405	330	18	a	a	DET
taxlaw-7405	330	19	situation	situation	NOUN
taxlaw-7405	330	20	where	where	SCONJ
taxlaw-7405	330	21	upper	upper	ADJ
taxlaw-7405	330	22	-	-	PUNCT
taxlaw-7405	330	23	middle	middle	ADJ
taxlaw-7405	330	24	class	class	NOUN
taxlaw-7405	330	25	taxpayers	taxpayer	NOUN
taxlaw-7405	330	26	are	be	AUX
taxlaw-7405	330	27	drawn	draw	VERB
taxlaw-7405	330	28	back	back	ADV
taxlaw-7405	330	29	into	into	ADP
taxlaw-7405	330	30	paying	pay	VERB
taxlaw-7405	330	31	the	the	DET
taxlaw-7405	330	32	amt	amt	NOUN
taxlaw-7405	330	33	.	.	PUNCT
taxlaw-7405	331	1	more	more	ADV
taxlaw-7405	331	2	directly	directly	ADV
taxlaw-7405	331	3	,	,	PUNCT
taxlaw-7405	331	4	this	this	DET
taxlaw-7405	331	5	approach	approach	NOUN
taxlaw-7405	331	6	would	would	AUX
taxlaw-7405	331	7	focus	focus	VERB
taxlaw-7405	331	8	attention	attention	NOUN
taxlaw-7405	331	9	on	on	ADP
taxlaw-7405	331	10	the	the	DET
taxlaw-7405	331	11	specific	specific	ADJ
taxlaw-7405	331	12	tax	tax	NOUN
taxlaw-7405	331	13	provisions	provision	NOUN
taxlaw-7405	331	14	that	that	PRON
taxlaw-7405	331	15	may	may	AUX
taxlaw-7405	331	16	or	or	CCONJ
taxlaw-7405	331	17	may	may	AUX
taxlaw-7405	331	18	not	not	PART
taxlaw-7405	331	19	need	need	VERB
taxlaw-7405	331	20	reform	reform	NOUN
taxlaw-7405	331	21	.	.	PUNCT
taxlaw-7405	332	1	of	of	ADP
taxlaw-7405	332	2	course	course	NOUN
taxlaw-7405	332	3	,	,	PUNCT
taxlaw-7405	332	4	this	this	PRON
taxlaw-7405	332	5	could	could	AUX
taxlaw-7405	332	6	be	be	AUX
taxlaw-7405	332	7	a	a	DET
taxlaw-7405	332	8	political	political	ADJ
taxlaw-7405	332	9	disadvantage	disadvantage	NOUN
taxlaw-7405	332	10	as	as	SCONJ
taxlaw-7405	332	11	it	it	PRON
taxlaw-7405	332	12	does	do	AUX
taxlaw-7405	332	13	require	require	VERB
taxlaw-7405	332	14	politicians	politician	NOUN
taxlaw-7405	332	15	to	to	PART
taxlaw-7405	332	16	single	single	VERB
taxlaw-7405	332	17	out	out	ADP
taxlaw-7405	332	18	certain	certain	ADJ
taxlaw-7405	332	19	tax	tax	NOUN
taxlaw-7405	332	20	preferences	preference	NOUN
taxlaw-7405	332	21	for	for	ADP
taxlaw-7405	332	22	reduction	reduction	NOUN
taxlaw-7405	332	23	.	.	PUNCT
taxlaw-7405	333	1	but	but	CCONJ
taxlaw-7405	333	2	if	if	SCONJ
taxlaw-7405	333	3	the	the	DET
taxlaw-7405	333	4	number	number	NOUN
taxlaw-7405	333	5	of	of	ADP
taxlaw-7405	333	6	tax	tax	NOUN
taxlaw-7405	333	7	preferences	preference	NOUN
taxlaw-7405	333	8	is	be	AUX
taxlaw-7405	333	9	relatively	relatively	ADV
taxlaw-7405	333	10	small	small	ADJ
taxlaw-7405	333	11	,	,	PUNCT
taxlaw-7405	333	12	this	this	PRON
taxlaw-7405	333	13	may	may	AUX
taxlaw-7405	333	14	not	not	PART
taxlaw-7405	333	15	be	be	AUX
taxlaw-7405	333	16	a	a	DET
taxlaw-7405	333	17	major	major	ADJ
taxlaw-7405	333	18	political	political	ADJ
taxlaw-7405	333	19	economy	economy	NOUN
taxlaw-7405	333	20	concern.44	concern.44	VERB
taxlaw-7405	333	21	40	40	NUM
taxlaw-7405	333	22	staff	staff	NOUN
taxlaw-7405	333	23	of	of	ADP
taxlaw-7405	333	24	joint	joint	ADJ
taxlaw-7405	333	25	comm	comm	NOUN
taxlaw-7405	333	26	.	.	PUNCT
taxlaw-7405	334	1	on	on	ADP
taxlaw-7405	334	2	tax’n	tax’n	NUM
taxlaw-7405	334	3	,	,	PUNCT
taxlaw-7405	334	4	115th	115th	ADJ
taxlaw-7405	334	5	congress	congress	PROPN
taxlaw-7405	334	6	,	,	PUNCT
taxlaw-7405	334	7	gen	gen	PROPN
taxlaw-7405	334	8	.	.	PROPN
taxlaw-7405	334	9	explanation	explanation	NOUN
taxlaw-7405	334	10	of	of	ADP
taxlaw-7405	334	11	pub	pub	NOUN
taxlaw-7405	334	12	.	.	PUNCT
taxlaw-7405	335	1	law	law	NOUN
taxlaw-7405	335	2	115	115	NUM
taxlaw-7405	335	3	-	-	SYM
taxlaw-7405	335	4	97	97	NUM
taxlaw-7405	335	5	,	,	PUNCT
taxlaw-7405	335	6	9798	9798	NUM
taxlaw-7405	335	7	(	(	PUNCT
taxlaw-7405	335	8	joint	joint	ADJ
taxlaw-7405	335	9	comm	comm	NOUN
taxlaw-7405	335	10	.	.	PUNCT
taxlaw-7405	336	1	print	print	NOUN
taxlaw-7405	336	2	2018	2018	NUM
taxlaw-7405	336	3	)	)	PUNCT
taxlaw-7405	336	4	41	41	NUM
taxlaw-7405	337	1	the	the	DET
taxlaw-7405	337	2	spread	spread	NOUN
taxlaw-7405	337	3	is	be	AUX
taxlaw-7405	337	4	the	the	DET
taxlaw-7405	337	5	difference	difference	NOUN
taxlaw-7405	337	6	between	between	ADP
taxlaw-7405	337	7	the	the	DET
taxlaw-7405	337	8	market	market	NOUN
taxlaw-7405	337	9	price	price	NOUN
taxlaw-7405	337	10	of	of	ADP
taxlaw-7405	337	11	the	the	DET
taxlaw-7405	337	12	stock	stock	NOUN
taxlaw-7405	337	13	and	and	CCONJ
taxlaw-7405	337	14	the	the	DET
taxlaw-7405	337	15	price	price	NOUN
taxlaw-7405	337	16	at	at	ADP
taxlaw-7405	337	17	which	which	PRON
taxlaw-7405	337	18	the	the	DET
taxlaw-7405	337	19	option	option	NOUN
taxlaw-7405	337	20	allowed	allow	VERB
taxlaw-7405	337	21	one	one	NOUN
taxlaw-7405	337	22	to	to	PART
taxlaw-7405	337	23	buy	buy	VERB
taxlaw-7405	337	24	the	the	DET
taxlaw-7405	337	25	stock	stock	NOUN
taxlaw-7405	337	26	.	.	PUNCT
taxlaw-7405	338	1	42	42	NUM
taxlaw-7405	338	2	as	as	SCONJ
taxlaw-7405	338	3	noted	note	VERB
taxlaw-7405	338	4	above	above	ADV
taxlaw-7405	339	1	,	,	PUNCT
taxlaw-7405	339	2	the	the	DET
taxlaw-7405	339	3	cares	care	NOUN
taxlaw-7405	339	4	act	act	VERB
taxlaw-7405	339	5	temporarily	temporarily	ADV
taxlaw-7405	339	6	suspended	suspend	VERB
taxlaw-7405	339	7	some	some	DET
taxlaw-7405	339	8	limitations	limitation	NOUN
taxlaw-7405	339	9	on	on	ADP
taxlaw-7405	339	10	nols	nol	NOUN
taxlaw-7405	339	11	and	and	CCONJ
taxlaw-7405	339	12	the	the	DET
taxlaw-7405	339	13	use	use	NOUN
taxlaw-7405	339	14	of	of	ADP
taxlaw-7405	339	15	carrybacks	carryback	NOUN
taxlaw-7405	339	16	.	.	PUNCT
taxlaw-7405	340	1	43	43	NUM
taxlaw-7405	340	2	see	see	VERB
taxlaw-7405	340	3	matthew	matthew	PROPN
taxlaw-7405	340	4	frankel	frankel	PROPN
taxlaw-7405	340	5	,	,	PUNCT
taxlaw-7405	340	6	your	your	PRON
taxlaw-7405	340	7	2020	2020	NUM
taxlaw-7405	340	8	guide	guide	NOUN
taxlaw-7405	340	9	to	to	ADP
taxlaw-7405	340	10	the	the	DET
taxlaw-7405	340	11	alternative	alternative	ADJ
taxlaw-7405	340	12	minimum	minimum	ADJ
taxlaw-7405	340	13	tax	tax	NOUN
taxlaw-7405	340	14	,	,	PUNCT
taxlaw-7405	340	15	the	the	DET
taxlaw-7405	340	16	motley	motley	ADJ
taxlaw-7405	340	17	fool	fool	NOUN
taxlaw-7405	340	18	(	(	PUNCT
taxlaw-7405	340	19	dec	dec	PROPN
taxlaw-7405	340	20	.	.	PROPN
taxlaw-7405	340	21	17	17	NUM
taxlaw-7405	340	22	,	,	PUNCT
taxlaw-7405	340	23	2019	2019	NUM
taxlaw-7405	340	24	)	)	PUNCT
taxlaw-7405	340	25	,	,	PUNCT
taxlaw-7405	340	26	https://www.fool.com/taxes/2019/12/17/your-2020-guide-to-the-alternative-minimum-tax.aspx	https://www.fool.com/taxes/2019/12/17/your-2020-guide-to-the-alternative-minimum-tax.aspx	X
taxlaw-7405	341	1	[	[	X
taxlaw-7405	341	2	https://perma.cc/f4kn-pk89	https://perma.cc/f4kn-pk89	X
taxlaw-7405	341	3	]	]	X
taxlaw-7405	341	4	.	.	PUNCT
taxlaw-7405	342	1	44	44	NUM
taxlaw-7405	342	2	see	see	VERB
taxlaw-7405	342	3	,	,	PUNCT
taxlaw-7405	342	4	e.g.	e.g.	ADV
taxlaw-7405	342	5	,	,	PUNCT
taxlaw-7405	342	6	daniel	daniel	PROPN
taxlaw-7405	342	7	shaviro	shaviro	PROPN
taxlaw-7405	342	8	,	,	PUNCT
taxlaw-7405	342	9	perception	perception	NOUN
taxlaw-7405	342	10	,	,	PUNCT
taxlaw-7405	342	11	reality	reality	NOUN
taxlaw-7405	342	12	,	,	PUNCT
taxlaw-7405	342	13	and	and	CCONJ
taxlaw-7405	342	14	strategy	strategy	NOUN
taxlaw-7405	342	15	:	:	PUNCT
taxlaw-7405	342	16	the	the	DET
taxlaw-7405	342	17	new	new	ADJ
taxlaw-7405	342	18	alternative	alternative	ADJ
taxlaw-7405	342	19	minimum	minimum	ADJ
taxlaw-7405	342	20	tax	tax	NOUN
taxlaw-7405	342	21	,	,	PUNCT
taxlaw-7405	342	22	66	66	NUM
taxlaw-7405	342	23	taxes	taxis	NOUN
taxlaw-7405	342	24	91	91	NUM
taxlaw-7405	342	25	(	(	PUNCT
taxlaw-7405	342	26	1988	1988	NUM
taxlaw-7405	342	27	)	)	PUNCT
taxlaw-7405	342	28	(	(	PUNCT
taxlaw-7405	342	29	discussing	discuss	VERB
taxlaw-7405	342	30	some	some	DET
taxlaw-7405	342	31	political	political	ADJ
taxlaw-7405	342	32	economy	economy	NOUN
taxlaw-7405	342	33	issues	issue	NOUN
taxlaw-7405	342	34	)	)	PUNCT
taxlaw-7405	342	35	.	.	PUNCT
taxlaw-7405	343	1	14	14	NUM
taxlaw-7405	343	2	columbia	columbia	PROPN
taxlaw-7405	343	3	journal	journal	PROPN
taxlaw-7405	343	4	of	of	ADP
taxlaw-7405	343	5	tax	tax	NOUN
taxlaw-7405	343	6	law	law	NOUN
taxlaw-7405	343	7	[	[	X
taxlaw-7405	343	8	vol	vol	NOUN
taxlaw-7405	343	9	.	.	PUNCT
taxlaw-7405	344	1	12:1	12:1	NUM
taxlaw-7405	344	2	it	it	PRON
taxlaw-7405	344	3	is	be	AUX
taxlaw-7405	344	4	important	important	ADJ
taxlaw-7405	344	5	to	to	PART
taxlaw-7405	344	6	keep	keep	VERB
taxlaw-7405	344	7	in	in	ADP
taxlaw-7405	344	8	mind	mind	NOUN
taxlaw-7405	344	9	that	that	SCONJ
taxlaw-7405	344	10	the	the	DET
taxlaw-7405	344	11	nol	nol	NOUN
taxlaw-7405	344	12	limitations	limitation	NOUN
taxlaw-7405	344	13	generally	generally	ADV
taxlaw-7405	344	14	prevent	prevent	VERB
taxlaw-7405	344	15	taxpayers	taxpayer	NOUN
taxlaw-7405	344	16	from	from	ADP
taxlaw-7405	344	17	totally	totally	ADV
taxlaw-7405	344	18	zeroing	zero	VERB
taxlaw-7405	344	19	out	out	ADP
taxlaw-7405	344	20	their	their	PRON
taxlaw-7405	344	21	tax	tax	NOUN
taxlaw-7405	344	22	liabilities.45	liabilities.45	NOUN
taxlaw-7405	344	23	coupled	couple	VERB
taxlaw-7405	344	24	with	with	ADP
taxlaw-7405	344	25	other	other	ADJ
taxlaw-7405	344	26	tax	tax	NOUN
taxlaw-7405	344	27	code	code	NOUN
taxlaw-7405	344	28	provisions	provision	NOUN
taxlaw-7405	344	29	such	such	ADJ
taxlaw-7405	344	30	as	as	ADP
taxlaw-7405	344	31	the	the	DET
taxlaw-7405	344	32	passive	passive	ADJ
taxlaw-7405	344	33	loss	loss	NOUN
taxlaw-7405	344	34	rules	rule	NOUN
taxlaw-7405	344	35	,	,	PUNCT
taxlaw-7405	344	36	we	we	PRON
taxlaw-7405	344	37	no	no	ADV
taxlaw-7405	344	38	longer	long	ADV
taxlaw-7405	344	39	have	have	VERB
taxlaw-7405	344	40	the	the	DET
taxlaw-7405	344	41	broad	broad	ADJ
taxlaw-7405	344	42	spectrum	spectrum	NOUN
taxlaw-7405	344	43	of	of	ADP
taxlaw-7405	344	44	taxpayers	taxpayer	NOUN
taxlaw-7405	344	45	with	with	ADP
taxlaw-7405	344	46	large	large	ADJ
taxlaw-7405	344	47	economic	economic	ADJ
taxlaw-7405	344	48	income	income	NOUN
taxlaw-7405	344	49	paying	pay	VERB
taxlaw-7405	344	50	no	no	DET
taxlaw-7405	344	51	taxes	taxis	NOUN
taxlaw-7405	344	52	.	.	PUNCT
taxlaw-7405	345	1	for	for	ADP
taxlaw-7405	345	2	the	the	DET
taxlaw-7405	345	3	few	few	ADJ
taxlaw-7405	345	4	exceptions	exception	NOUN
taxlaw-7405	345	5	that	that	PRON
taxlaw-7405	345	6	might	might	AUX
taxlaw-7405	345	7	occur	occur	VERB
taxlaw-7405	345	8	—	—	PUNCT
taxlaw-7405	345	9	such	such	ADJ
taxlaw-7405	345	10	as	as	ADP
taxlaw-7405	345	11	someone	someone	PRON
taxlaw-7405	345	12	subsisting	subsist	VERB
taxlaw-7405	345	13	totally	totally	ADV
taxlaw-7405	345	14	on	on	ADP
taxlaw-7405	345	15	interest	interest	NOUN
taxlaw-7405	345	16	on	on	ADP
taxlaw-7405	345	17	private	private	ADJ
taxlaw-7405	345	18	tax	tax	NOUN
taxlaw-7405	345	19	-	-	PUNCT
taxlaw-7405	345	20	exempt	exempt	ADJ
taxlaw-7405	345	21	bonds	bond	NOUN
taxlaw-7405	345	22	(	(	PUNCT
taxlaw-7405	345	23	where	where	SCONJ
taxlaw-7405	345	24	even	even	ADV
taxlaw-7405	345	25	then	then	ADV
taxlaw-7405	345	26	they	they	PRON
taxlaw-7405	345	27	pay	pay	VERB
taxlaw-7405	345	28	an	an	DET
taxlaw-7405	345	29	implicit	implicit	ADJ
taxlaw-7405	345	30	tax)—we	tax)—we	NOUN
taxlaw-7405	345	31	could	could	AUX
taxlaw-7405	345	32	design	design	VERB
taxlaw-7405	345	33	specific	specific	ADJ
taxlaw-7405	345	34	provisions	provision	NOUN
taxlaw-7405	345	35	to	to	PART
taxlaw-7405	345	36	deal	deal	VERB
taxlaw-7405	345	37	with	with	ADP
taxlaw-7405	345	38	these	these	DET
taxlaw-7405	345	39	cases	case	NOUN
taxlaw-7405	345	40	without	without	ADP
taxlaw-7405	345	41	creating	create	VERB
taxlaw-7405	345	42	an	an	DET
taxlaw-7405	345	43	entirely	entirely	ADV
taxlaw-7405	345	44	new	new	ADJ
taxlaw-7405	345	45	parallel	parallel	ADJ
taxlaw-7405	345	46	tax	tax	NOUN
taxlaw-7405	345	47	system	system	NOUN
taxlaw-7405	345	48	.	.	PUNCT
taxlaw-7405	346	1	again	again	ADV
taxlaw-7405	346	2	,	,	PUNCT
taxlaw-7405	346	3	we	we	PRON
taxlaw-7405	346	4	can	can	AUX
taxlaw-7405	346	5	treat	treat	VERB
taxlaw-7405	346	6	tax	tax	NOUN
taxlaw-7405	346	7	preferences	preference	NOUN
taxlaw-7405	346	8	separately	separately	ADV
taxlaw-7405	346	9	or	or	CCONJ
taxlaw-7405	346	10	as	as	ADP
taxlaw-7405	346	11	a	a	DET
taxlaw-7405	346	12	group	group	NOUN
taxlaw-7405	346	13	.	.	PUNCT
taxlaw-7405	347	1	if	if	SCONJ
taxlaw-7405	347	2	there	there	PRON
taxlaw-7405	347	3	were	be	VERB
taxlaw-7405	347	4	separate	separate	ADJ
taxlaw-7405	347	5	exemption	exemption	NOUN
taxlaw-7405	347	6	levels	level	NOUN
taxlaw-7405	347	7	for	for	ADP
taxlaw-7405	347	8	each	each	DET
taxlaw-7405	347	9	tax	tax	NOUN
taxlaw-7405	347	10	preference	preference	NOUN
taxlaw-7405	347	11	,	,	PUNCT
taxlaw-7405	347	12	one	one	PRON
taxlaw-7405	347	13	could	could	AUX
taxlaw-7405	347	14	imagine	imagine	VERB
taxlaw-7405	347	15	a	a	DET
taxlaw-7405	347	16	few	few	ADJ
taxlaw-7405	347	17	situations	situation	NOUN
taxlaw-7405	347	18	where	where	SCONJ
taxlaw-7405	347	19	taxpayers	taxpayer	NOUN
taxlaw-7405	347	20	employ	employ	VERB
taxlaw-7405	347	21	a	a	DET
taxlaw-7405	347	22	full	full	ADJ
taxlaw-7405	347	23	range	range	NOUN
taxlaw-7405	347	24	of	of	ADP
taxlaw-7405	347	25	tax	tax	NOUN
taxlaw-7405	347	26	preference	preference	NOUN
taxlaw-7405	347	27	strategies	strategy	NOUN
taxlaw-7405	347	28	,	,	PUNCT
taxlaw-7405	347	29	manage	manage	VERB
taxlaw-7405	347	30	to	to	PART
taxlaw-7405	347	31	fall	fall	VERB
taxlaw-7405	347	32	under	under	ADP
taxlaw-7405	347	33	the	the	DET
taxlaw-7405	347	34	exemption	exemption	NOUN
taxlaw-7405	347	35	levels	level	NOUN
taxlaw-7405	347	36	for	for	ADP
taxlaw-7405	347	37	all	all	PRON
taxlaw-7405	347	38	of	of	ADP
taxlaw-7405	347	39	them	they	PRON
taxlaw-7405	347	40	,	,	PUNCT
taxlaw-7405	347	41	and	and	CCONJ
taxlaw-7405	347	42	in	in	ADP
taxlaw-7405	347	43	total	total	NOUN
taxlaw-7405	347	44	reduce	reduce	VERB
taxlaw-7405	347	45	their	their	PRON
taxlaw-7405	347	46	taxable	taxable	ADJ
taxlaw-7405	347	47	income	income	NOUN
taxlaw-7405	347	48	close	close	ADJ
taxlaw-7405	347	49	to	to	ADP
taxlaw-7405	347	50	zero	zero	NUM
taxlaw-7405	347	51	.	.	PUNCT
taxlaw-7405	348	1	that	that	PRON
taxlaw-7405	348	2	would	would	AUX
taxlaw-7405	348	3	be	be	AUX
taxlaw-7405	348	4	a	a	DET
taxlaw-7405	348	5	prima	prima	NOUN
taxlaw-7405	348	6	facie	facie	NOUN
taxlaw-7405	348	7	case	case	NOUN
taxlaw-7405	348	8	where	where	SCONJ
taxlaw-7405	348	9	a	a	DET
taxlaw-7405	348	10	limitation	limitation	NOUN
taxlaw-7405	348	11	on	on	ADP
taxlaw-7405	348	12	total	total	ADJ
taxlaw-7405	348	13	tax	tax	NOUN
taxlaw-7405	348	14	preferences	preference	NOUN
taxlaw-7405	348	15	might	might	AUX
taxlaw-7405	348	16	be	be	AUX
taxlaw-7405	348	17	more	more	ADV
taxlaw-7405	348	18	effective	effective	ADJ
taxlaw-7405	348	19	in	in	ADP
taxlaw-7405	348	20	preventing	prevent	VERB
taxlaw-7405	348	21	this	this	DET
taxlaw-7405	348	22	situation	situation	NOUN
taxlaw-7405	348	23	from	from	ADP
taxlaw-7405	348	24	occurring	occur	VERB
taxlaw-7405	348	25	.	.	PUNCT
taxlaw-7405	349	1	but	but	CCONJ
taxlaw-7405	349	2	whether	whether	SCONJ
taxlaw-7405	349	3	it	it	PRON
taxlaw-7405	349	4	is	be	AUX
taxlaw-7405	349	5	worth	worth	ADJ
taxlaw-7405	349	6	the	the	DET
taxlaw-7405	349	7	extra	extra	ADJ
taxlaw-7405	349	8	complication	complication	NOUN
taxlaw-7405	349	9	would	would	AUX
taxlaw-7405	349	10	depend	depend	VERB
taxlaw-7405	349	11	on	on	ADP
taxlaw-7405	349	12	how	how	SCONJ
taxlaw-7405	349	13	frequently	frequently	ADV
taxlaw-7405	349	14	this	this	DET
taxlaw-7405	349	15	pattern	pattern	NOUN
taxlaw-7405	349	16	would	would	AUX
taxlaw-7405	349	17	occur	occur	VERB
taxlaw-7405	349	18	.	.	PUNCT
taxlaw-7405	350	1	once	once	SCONJ
taxlaw-7405	350	2	we	we	PRON
taxlaw-7405	350	3	move	move	VERB
taxlaw-7405	350	4	away	away	ADV
taxlaw-7405	350	5	from	from	ADP
taxlaw-7405	350	6	taxpayers	taxpayer	NOUN
taxlaw-7405	350	7	with	with	ADP
taxlaw-7405	350	8	zero	zero	NUM
taxlaw-7405	350	9	tax	tax	NOUN
taxlaw-7405	350	10	payments	payment	NOUN
taxlaw-7405	350	11	,	,	PUNCT
taxlaw-7405	350	12	we	we	PRON
taxlaw-7405	350	13	also	also	ADV
taxlaw-7405	350	14	must	must	AUX
taxlaw-7405	350	15	ask	ask	VERB
taxlaw-7405	350	16	whether	whether	SCONJ
taxlaw-7405	350	17	provisions	provision	NOUN
taxlaw-7405	350	18	such	such	ADJ
taxlaw-7405	350	19	as	as	ADP
taxlaw-7405	350	20	the	the	DET
taxlaw-7405	350	21	amt	amt	PROPN
taxlaw-7405	350	22	which	which	PRON
taxlaw-7405	350	23	try	try	VERB
taxlaw-7405	350	24	to	to	PART
taxlaw-7405	350	25	limit	limit	VERB
taxlaw-7405	350	26	differences	difference	NOUN
taxlaw-7405	350	27	in	in	ADP
taxlaw-7405	350	28	effective	effective	ADJ
taxlaw-7405	350	29	tax	tax	NOUN
taxlaw-7405	350	30	rates	rate	NOUN
taxlaw-7405	350	31	for	for	ADP
taxlaw-7405	350	32	taxpayers	taxpayer	NOUN
taxlaw-7405	350	33	(	(	PUNCT
taxlaw-7405	350	34	based	base	VERB
taxlaw-7405	350	35	on	on	ADP
taxlaw-7405	350	36	economic	economic	ADJ
taxlaw-7405	350	37	income	income	NOUN
taxlaw-7405	350	38	)	)	PUNCT
taxlaw-7405	350	39	are	be	AUX
taxlaw-7405	350	40	worth	worth	ADJ
taxlaw-7405	350	41	the	the	DET
taxlaw-7405	350	42	effort	effort	NOUN
taxlaw-7405	350	43	.	.	PUNCT
taxlaw-7405	351	1	there	there	PRON
taxlaw-7405	351	2	are	be	VERB
taxlaw-7405	351	3	clearly	clearly	ADV
taxlaw-7405	351	4	more	more	ADV
taxlaw-7405	351	5	glaring	glaring	ADJ
taxlaw-7405	351	6	holes	hole	NOUN
taxlaw-7405	351	7	in	in	ADP
taxlaw-7405	351	8	the	the	DET
taxlaw-7405	351	9	tax	tax	NOUN
taxlaw-7405	351	10	system	system	NOUN
taxlaw-7405	351	11	than	than	ADP
taxlaw-7405	351	12	taxpayers	taxpayer	NOUN
taxlaw-7405	351	13	who	who	PRON
taxlaw-7405	351	14	enjoy	enjoy	VERB
taxlaw-7405	351	15	tax	tax	NOUN
taxlaw-7405	351	16	-	-	PUNCT
taxlaw-7405	351	17	exempt	exempt	ADJ
taxlaw-7405	351	18	interest	interest	NOUN
taxlaw-7405	351	19	on	on	ADP
taxlaw-7405	351	20	private	private	ADJ
taxlaw-7405	351	21	activity	activity	NOUN
taxlaw-7405	351	22	bonds	bond	NOUN
taxlaw-7405	351	23	.	.	PUNCT
taxlaw-7405	352	1	wealthy	wealthy	ADJ
taxlaw-7405	352	2	individuals	individual	NOUN
taxlaw-7405	352	3	who	who	PRON
taxlaw-7405	352	4	only	only	ADV
taxlaw-7405	352	5	minimally	minimally	ADV
taxlaw-7405	352	6	realize	realize	VERB
taxlaw-7405	352	7	income	income	NOUN
taxlaw-7405	352	8	from	from	ADP
taxlaw-7405	352	9	sales	sale	NOUN
taxlaw-7405	352	10	of	of	ADP
taxlaw-7405	352	11	stock	stock	NOUN
taxlaw-7405	352	12	and	and	CCONJ
taxlaw-7405	352	13	can	can	AUX
taxlaw-7405	352	14	live	live	VERB
taxlaw-7405	352	15	off	off	ADP
taxlaw-7405	352	16	lines	line	NOUN
taxlaw-7405	352	17	of	of	ADP
taxlaw-7405	352	18	credit	credit	NOUN
taxlaw-7405	352	19	—	—	PUNCT
taxlaw-7405	352	20	without	without	ADP
taxlaw-7405	352	21	direct	direct	ADJ
taxlaw-7405	352	22	tax	tax	NOUN
taxlaw-7405	352	23	consequences	consequence	NOUN
taxlaw-7405	352	24	—	—	PUNCT
taxlaw-7405	352	25	are	be	AUX
taxlaw-7405	352	26	a	a	DET
taxlaw-7405	352	27	much	much	ADV
taxlaw-7405	352	28	more	more	ADV
taxlaw-7405	352	29	serious	serious	ADJ
taxlaw-7405	352	30	failure	failure	NOUN
taxlaw-7405	352	31	of	of	ADP
taxlaw-7405	352	32	our	our	PRON
taxlaw-7405	352	33	tax	tax	NOUN
taxlaw-7405	352	34	system.46	system.46	NOUN
taxlaw-7405	352	35	this	this	PRON
taxlaw-7405	352	36	is	be	AUX
taxlaw-7405	352	37	not	not	PART
taxlaw-7405	352	38	to	to	PART
taxlaw-7405	352	39	say	say	VERB
taxlaw-7405	352	40	that	that	SCONJ
taxlaw-7405	352	41	we	we	PRON
taxlaw-7405	352	42	may	may	AUX
taxlaw-7405	352	43	not	not	PART
taxlaw-7405	352	44	want	want	VERB
taxlaw-7405	352	45	some	some	DET
taxlaw-7405	352	46	add	add	VERB
taxlaw-7405	352	47	-	-	PUNCT
taxlaw-7405	352	48	on	on	ADP
taxlaw-7405	352	49	tax	tax	NOUN
taxlaw-7405	352	50	provisions	provision	NOUN
taxlaw-7405	352	51	for	for	ADP
taxlaw-7405	352	52	tax	tax	NOUN
taxlaw-7405	352	53	-	-	PUNCT
taxlaw-7405	352	54	exempt	exempt	ADJ
taxlaw-7405	352	55	interest	interest	NOUN
taxlaw-7405	352	56	or	or	CCONJ
taxlaw-7405	352	57	incentive	incentive	NOUN
taxlaw-7405	352	58	stock	stock	NOUN
taxlaw-7405	352	59	options	option	NOUN
taxlaw-7405	352	60	,	,	PUNCT
taxlaw-7405	352	61	but	but	CCONJ
taxlaw-7405	352	62	we	we	PRON
taxlaw-7405	352	63	need	need	VERB
taxlaw-7405	352	64	to	to	PART
taxlaw-7405	352	65	keep	keep	VERB
taxlaw-7405	352	66	in	in	ADP
taxlaw-7405	352	67	mind	mind	NOUN
taxlaw-7405	352	68	the	the	DET
taxlaw-7405	352	69	relative	relative	ADJ
taxlaw-7405	352	70	benefits	benefit	NOUN
taxlaw-7405	352	71	of	of	ADP
taxlaw-7405	352	72	complicating	complicate	VERB
taxlaw-7405	352	73	our	our	PRON
taxlaw-7405	352	74	tax	tax	NOUN
taxlaw-7405	352	75	system	system	NOUN
taxlaw-7405	352	76	for	for	ADP
taxlaw-7405	352	77	marginal	marginal	ADJ
taxlaw-7405	352	78	gains	gain	NOUN
taxlaw-7405	352	79	in	in	ADP
taxlaw-7405	352	80	taxpayer	taxpayer	NOUN
taxlaw-7405	352	81	equity	equity	NOUN
taxlaw-7405	352	82	.	.	PUNCT
taxlaw-7405	353	1	c.	c.	NOUN
taxlaw-7405	353	2	efficiency	efficiency	NOUN
taxlaw-7405	353	3	arguments	argument	NOUN
taxlaw-7405	353	4	for	for	ADP
taxlaw-7405	353	5	minimum	minimum	ADJ
taxlaw-7405	353	6	taxes	taxis	NOUN
taxlaw-7405	353	7	at	at	ADP
taxlaw-7405	353	8	first	first	ADJ
taxlaw-7405	353	9	glance	glance	NOUN
taxlaw-7405	353	10	,	,	PUNCT
taxlaw-7405	353	11	making	make	VERB
taxlaw-7405	353	12	efficiency	efficiency	NOUN
taxlaw-7405	353	13	arguments	argument	NOUN
taxlaw-7405	353	14	in	in	ADP
taxlaw-7405	353	15	favor	favor	NOUN
taxlaw-7405	353	16	of	of	ADP
taxlaw-7405	353	17	minimum	minimum	ADJ
taxlaw-7405	353	18	taxes	taxis	NOUN
taxlaw-7405	353	19	appears	appear	VERB
taxlaw-7405	353	20	to	to	PART
taxlaw-7405	353	21	be	be	AUX
taxlaw-7405	353	22	a	a	DET
taxlaw-7405	353	23	daunting	daunting	ADJ
taxlaw-7405	353	24	task	task	NOUN
taxlaw-7405	353	25	,	,	PUNCT
taxlaw-7405	353	26	at	at	ADP
taxlaw-7405	353	27	least	least	ADJ
taxlaw-7405	353	28	in	in	ADP
taxlaw-7405	353	29	the	the	DET
taxlaw-7405	353	30	domestic	domestic	ADJ
taxlaw-7405	353	31	context	context	NOUN
taxlaw-7405	353	32	.	.	PUNCT
taxlaw-7405	354	1	typically	typically	ADV
taxlaw-7405	354	2	,	,	PUNCT
taxlaw-7405	354	3	minimum	minimum	ADJ
taxlaw-7405	354	4	taxes	taxis	NOUN
taxlaw-7405	354	5	have	have	AUX
taxlaw-7405	354	6	had	have	VERB
taxlaw-7405	354	7	the	the	DET
taxlaw-7405	354	8	following	follow	VERB
taxlaw-7405	354	9	structure	structure	NOUN
taxlaw-7405	354	10	:	:	PUNCT
taxlaw-7405	354	11	first	first	ADV
taxlaw-7405	354	12	,	,	PUNCT
taxlaw-7405	354	13	legislatures	legislature	NOUN
taxlaw-7405	354	14	decide	decide	VERB
taxlaw-7405	354	15	that	that	SCONJ
taxlaw-7405	354	16	taxpayers	taxpayer	NOUN
taxlaw-7405	354	17	should	should	AUX
taxlaw-7405	354	18	be	be	AUX
taxlaw-7405	354	19	entitled	entitle	VERB
taxlaw-7405	354	20	to	to	PART
taxlaw-7405	354	21	take	take	VERB
taxlaw-7405	354	22	certain	certain	ADJ
taxlaw-7405	354	23	deductions	deduction	NOUN
taxlaw-7405	354	24	to	to	PART
taxlaw-7405	354	25	aid	aid	VERB
taxlaw-7405	354	26	legitimate	legitimate	ADJ
taxlaw-7405	354	27	social	social	ADJ
taxlaw-7405	354	28	goals	goal	NOUN
taxlaw-7405	354	29	,	,	PUNCT
taxlaw-7405	354	30	for	for	ADP
taxlaw-7405	354	31	example	example	NOUN
taxlaw-7405	354	32	,	,	PUNCT
taxlaw-7405	354	33	for	for	ADP
taxlaw-7405	354	34	state	state	NOUN
taxlaw-7405	354	35	and	and	CCONJ
taxlaw-7405	354	36	local	local	ADJ
taxlaw-7405	354	37	taxes	taxis	NOUN
taxlaw-7405	354	38	or	or	CCONJ
taxlaw-7405	354	39	accelerated	accelerate	VERB
taxlaw-7405	354	40	depreciation	depreciation	NOUN
taxlaw-7405	354	41	.	.	PUNCT
taxlaw-7405	355	1	second	second	ADJ
taxlaw-7405	355	2	,	,	PUNCT
taxlaw-7405	355	3	minimum	minimum	ADJ
taxlaw-7405	355	4	taxes	taxis	NOUN
taxlaw-7405	355	5	then	then	ADV
taxlaw-7405	355	6	take	take	VERB
taxlaw-7405	355	7	these	these	DET
taxlaw-7405	355	8	deductions	deduction	NOUN
taxlaw-7405	355	9	away	away	ADV
taxlaw-7405	355	10	if	if	SCONJ
taxlaw-7405	355	11	the	the	DET
taxlaw-7405	355	12	taxpayer	taxpayer	NOUN
taxlaw-7405	355	13	’s	’s	PART
taxlaw-7405	355	14	income	income	NOUN
taxlaw-7405	355	15	is	be	AUX
taxlaw-7405	355	16	reduced	reduce	VERB
taxlaw-7405	355	17	“	"	PUNCT
taxlaw-7405	355	18	too	too	ADV
taxlaw-7405	355	19	much	much	ADJ
taxlaw-7405	355	20	”	"	PUNCT
taxlaw-7405	355	21	by	by	ADP
taxlaw-7405	355	22	the	the	DET
taxlaw-7405	355	23	allowed	allow	VERB
taxlaw-7405	355	24	deductions	deduction	NOUN
taxlaw-7405	355	25	.	.	PUNCT
taxlaw-7405	356	1	the	the	DET
taxlaw-7405	356	2	operation	operation	NOUN
taxlaw-7405	356	3	of	of	ADP
taxlaw-7405	356	4	minimum	minimum	ADJ
taxlaw-7405	356	5	taxes	taxis	NOUN
taxlaw-7405	356	6	in	in	ADP
taxlaw-7405	356	7	this	this	DET
taxlaw-7405	356	8	manner	manner	NOUN
taxlaw-7405	356	9	raises	raise	VERB
taxlaw-7405	356	10	immediate	immediate	ADJ
taxlaw-7405	356	11	questions	question	NOUN
taxlaw-7405	356	12	.	.	PUNCT
taxlaw-7405	357	1	if	if	SCONJ
taxlaw-7405	357	2	policymakers	policymaker	NOUN
taxlaw-7405	357	3	believe	believe	VERB
taxlaw-7405	357	4	it	it	PRON
taxlaw-7405	357	5	is	be	AUX
taxlaw-7405	357	6	beneficial	beneficial	ADJ
taxlaw-7405	357	7	to	to	PART
taxlaw-7405	357	8	subsidize	subsidize	VERB
taxlaw-7405	357	9	state	state	NOUN
taxlaw-7405	357	10	and	and	CCONJ
taxlaw-7405	357	11	local	local	ADJ
taxlaw-7405	357	12	governments	government	NOUN
taxlaw-7405	357	13	through	through	ADP
taxlaw-7405	357	14	deductions	deduction	NOUN
taxlaw-7405	357	15	on	on	ADP
taxlaw-7405	357	16	individual	individual	ADJ
taxlaw-7405	357	17	income	income	NOUN
taxlaw-7405	357	18	taxes	taxis	NOUN
taxlaw-7405	357	19	,	,	PUNCT
taxlaw-7405	357	20	why	why	SCONJ
taxlaw-7405	357	21	should	should	AUX
taxlaw-7405	357	22	it	it	PRON
taxlaw-7405	357	23	be	be	AUX
taxlaw-7405	357	24	arbitrarily	arbitrarily	ADV
taxlaw-7405	357	25	limited	limit	VERB
taxlaw-7405	357	26	if	if	SCONJ
taxlaw-7405	357	27	a	a	DET
taxlaw-7405	357	28	taxpayer	taxpayer	NOUN
taxlaw-7405	357	29	either	either	CCONJ
taxlaw-7405	357	30	takes	take	VERB
taxlaw-7405	357	31	too	too	ADV
taxlaw-7405	357	32	many	many	ADJ
taxlaw-7405	357	33	of	of	ADP
taxlaw-7405	357	34	these	these	DET
taxlaw-7405	357	35	deductions	deduction	NOUN
taxlaw-7405	357	36	or	or	CCONJ
taxlaw-7405	357	37	if	if	SCONJ
taxlaw-7405	357	38	their	their	PRON
taxlaw-7405	357	39	cumulative	cumulative	ADJ
taxlaw-7405	357	40	deductions	deduction	NOUN
taxlaw-7405	357	41	from	from	ADP
taxlaw-7405	357	42	other	other	ADJ
taxlaw-7405	357	43	items	item	NOUN
taxlaw-7405	357	44	are	be	AUX
taxlaw-7405	357	45	too	too	ADV
taxlaw-7405	357	46	high	high	ADJ
taxlaw-7405	357	47	?	?	PUNCT
taxlaw-7405	358	1	the	the	DET
taxlaw-7405	358	2	issue	issue	NOUN
taxlaw-7405	358	3	with	with	ADP
taxlaw-7405	358	4	respect	respect	NOUN
taxlaw-7405	358	5	to	to	ADP
taxlaw-7405	358	6	investment	investment	NOUN
taxlaw-7405	358	7	income	income	NOUN
taxlaw-7405	358	8	is	be	AUX
taxlaw-7405	358	9	even	even	ADV
taxlaw-7405	358	10	more	more	ADV
taxlaw-7405	358	11	stark	stark	ADJ
taxlaw-7405	358	12	.	.	PUNCT
taxlaw-7405	359	1	suppose	suppose	VERB
taxlaw-7405	359	2	a	a	DET
taxlaw-7405	359	3	legislature	legislature	NOUN
taxlaw-7405	359	4	believed	believe	VERB
taxlaw-7405	359	5	that	that	SCONJ
taxlaw-7405	359	6	there	there	PRON
taxlaw-7405	359	7	was	be	VERB
taxlaw-7405	359	8	a	a	DET
taxlaw-7405	359	9	strong	strong	ADJ
taxlaw-7405	359	10	efficiency	efficiency	NOUN
taxlaw-7405	359	11	case	case	NOUN
taxlaw-7405	359	12	for	for	ADP
taxlaw-7405	359	13	subsidizing	subsidize	VERB
taxlaw-7405	359	14	investment	investment	NOUN
taxlaw-7405	359	15	through	through	ADP
taxlaw-7405	359	16	accelerated	accelerate	VERB
taxlaw-7405	359	17	deprecations	deprecation	NOUN
taxlaw-7405	359	18	.	.	PUNCT
taxlaw-7405	360	1	if	if	SCONJ
taxlaw-7405	360	2	we	we	PRON
taxlaw-7405	360	3	bar	bar	VERB
taxlaw-7405	360	4	a	a	DET
taxlaw-7405	360	5	firm	firm	NOUN
taxlaw-7405	360	6	or	or	CCONJ
taxlaw-7405	360	7	individual	individual	NOUN
taxlaw-7405	360	8	from	from	ADP
taxlaw-7405	360	9	taking	take	VERB
taxlaw-7405	360	10	full	full	ADJ
taxlaw-7405	360	11	advantage	advantage	NOUN
taxlaw-7405	360	12	of	of	ADP
taxlaw-7405	360	13	these	these	DET
taxlaw-7405	360	14	subsidies	subsidy	NOUN
taxlaw-7405	360	15	because	because	SCONJ
taxlaw-7405	360	16	their	their	PRON
taxlaw-7405	360	17	resulting	result	VERB
taxlaw-7405	360	18	income	income	NOUN
taxlaw-7405	360	19	would	would	AUX
taxlaw-7405	360	20	be	be	AUX
taxlaw-7405	360	21	too	too	ADV
taxlaw-7405	360	22	low	low	ADJ
taxlaw-7405	360	23	,	,	PUNCT
taxlaw-7405	360	24	we	we	PRON
taxlaw-7405	360	25	are	be	AUX
taxlaw-7405	360	26	then	then	ADV
taxlaw-7405	360	27	removing	remove	VERB
taxlaw-7405	360	28	what	what	PRON
taxlaw-7405	360	29	was	be	AUX
taxlaw-7405	360	30	deemed	deem	VERB
taxlaw-7405	360	31	to	to	PART
taxlaw-7405	360	32	be	be	AUX
taxlaw-7405	360	33	a	a	DET
taxlaw-7405	360	34	beneficial	beneficial	ADJ
taxlaw-7405	360	35	subsidy	subsidy	NOUN
taxlaw-7405	360	36	in	in	ADP
taxlaw-7405	360	37	the	the	DET
taxlaw-7405	360	38	first	first	ADJ
taxlaw-7405	360	39	place	place	NOUN
taxlaw-7405	360	40	.	.	PUNCT
taxlaw-7405	361	1	moreover	moreover	ADV
taxlaw-7405	361	2	,	,	PUNCT
taxlaw-7405	361	3	we	we	PRON
taxlaw-7405	361	4	create	create	VERB
taxlaw-7405	361	5	economic	economic	ADJ
taxlaw-7405	361	6	inefficiencies	inefficiency	NOUN
taxlaw-7405	361	7	(	(	PUNCT
taxlaw-7405	361	8	as	as	ADV
taxlaw-7405	361	9	well	well	ADV
taxlaw-7405	361	10	as	as	ADP
taxlaw-7405	361	11	horizontal	horizontal	ADJ
taxlaw-7405	361	12	inequities	inequity	NOUN
taxlaw-7405	361	13	)	)	PUNCT
taxlaw-7405	361	14	as	as	SCONJ
taxlaw-7405	361	15	two	two	NUM
taxlaw-7405	361	16	taxpayers	taxpayer	NOUN
taxlaw-7405	361	17	with	with	ADP
taxlaw-7405	361	18	identical	identical	ADJ
taxlaw-7405	361	19	investment	investment	NOUN
taxlaw-7405	361	20	opportunities	opportunity	NOUN
taxlaw-7405	361	21	will	will	AUX
taxlaw-7405	361	22	face	face	VERB
taxlaw-7405	361	23	different	different	ADJ
taxlaw-7405	361	24	after	after	ADP
taxlaw-7405	361	25	-	-	PUNCT
taxlaw-7405	361	26	tax	tax	NOUN
taxlaw-7405	361	27	benefits	benefit	NOUN
taxlaw-7405	361	28	to	to	ADP
taxlaw-7405	361	29	their	their	PRON
taxlaw-7405	361	30	investments	investment	NOUN
taxlaw-7405	361	31	if	if	SCONJ
taxlaw-7405	361	32	one	one	PRON
taxlaw-7405	361	33	is	be	AUX
taxlaw-7405	361	34	subject	subject	ADJ
taxlaw-7405	361	35	to	to	ADP
taxlaw-7405	361	36	the	the	DET
taxlaw-7405	361	37	minimum	minimum	ADJ
taxlaw-7405	361	38	tax	tax	NOUN
taxlaw-7405	361	39	and	and	CCONJ
taxlaw-7405	361	40	the	the	DET
taxlaw-7405	361	41	other	other	ADJ
taxlaw-7405	361	42	is	be	AUX
taxlaw-7405	361	43	not.47	not.47	X
taxlaw-7405	361	44	45	45	NUM
taxlaw-7405	361	45	nol	nol	NOUN
taxlaw-7405	361	46	deductions	deduction	NOUN
taxlaw-7405	361	47	after	after	ADP
taxlaw-7405	361	48	2017	2017	NUM
taxlaw-7405	361	49	are	be	AUX
taxlaw-7405	361	50	limited	limit	VERB
taxlaw-7405	361	51	to	to	ADP
taxlaw-7405	361	52	80	80	NUM
taxlaw-7405	361	53	percent	percent	NOUN
taxlaw-7405	361	54	of	of	ADP
taxlaw-7405	361	55	taxable	taxable	ADJ
taxlaw-7405	361	56	income	income	NOUN
taxlaw-7405	361	57	(	(	PUNCT
taxlaw-7405	361	58	before	before	SCONJ
taxlaw-7405	361	59	the	the	DET
taxlaw-7405	361	60	nols	nol	NOUN
taxlaw-7405	361	61	are	be	AUX
taxlaw-7405	361	62	included	include	VERB
taxlaw-7405	361	63	)	)	PUNCT
taxlaw-7405	361	64	for	for	ADP
taxlaw-7405	361	65	that	that	DET
taxlaw-7405	361	66	year	year	NOUN
taxlaw-7405	361	67	.	.	PUNCT
taxlaw-7405	362	1	however	however	ADV
taxlaw-7405	362	2	,	,	PUNCT
taxlaw-7405	362	3	this	this	DET
taxlaw-7405	362	4	provision	provision	NOUN
taxlaw-7405	362	5	has	have	AUX
taxlaw-7405	362	6	been	be	AUX
taxlaw-7405	362	7	temporarily	temporarily	ADV
taxlaw-7405	362	8	suspended	suspend	VERB
taxlaw-7405	362	9	by	by	ADP
taxlaw-7405	362	10	the	the	DET
taxlaw-7405	362	11	cares	care	NOUN
taxlaw-7405	362	12	act	act	PROPN
taxlaw-7405	362	13	.	.	PUNCT
taxlaw-7405	363	1	46	46	NUM
taxlaw-7405	363	2	see	see	VERB
taxlaw-7405	363	3	edward	edward	PROPN
taxlaw-7405	363	4	j.	j.	PROPN
taxlaw-7405	363	5	mccaffery	mccaffery	PROPN
taxlaw-7405	363	6	,	,	PUNCT
taxlaw-7405	363	7	the	the	DET
taxlaw-7405	363	8	death	death	NOUN
taxlaw-7405	363	9	of	of	ADP
taxlaw-7405	363	10	the	the	DET
taxlaw-7405	363	11	income	income	NOUN
taxlaw-7405	363	12	tax	tax	NOUN
taxlaw-7405	363	13	(	(	PUNCT
taxlaw-7405	363	14	or	or	CCONJ
taxlaw-7405	363	15	,	,	PUNCT
taxlaw-7405	363	16	the	the	DET
taxlaw-7405	363	17	rise	rise	NOUN
taxlaw-7405	363	18	of	of	ADP
taxlaw-7405	363	19	america	america	PROPN
taxlaw-7405	363	20	's	's	PART
taxlaw-7405	363	21	universal	universal	ADJ
taxlaw-7405	363	22	wage	wage	NOUN
taxlaw-7405	363	23	tax	tax	NOUN
taxlaw-7405	363	24	)	)	PUNCT
taxlaw-7405	363	25	,	,	PUNCT
taxlaw-7405	363	26	95	95	NUM
taxlaw-7405	363	27	ind	ind	NOUN
taxlaw-7405	363	28	.	.	PUNCT
taxlaw-7405	364	1	l.j	l.j	AUX
taxlaw-7405	364	2	.	.	PROPN
taxlaw-7405	364	3	1233	1233	NUM
taxlaw-7405	364	4	,	,	PUNCT
taxlaw-7405	364	5	1264	1264	NUM
taxlaw-7405	364	6	(	(	PUNCT
taxlaw-7405	364	7	2020	2020	NUM
taxlaw-7405	364	8	)	)	PUNCT
taxlaw-7405	364	9	(	(	PUNCT
taxlaw-7405	364	10	reporting	report	VERB
taxlaw-7405	364	11	that	that	SCONJ
taxlaw-7405	364	12	larry	larry	PROPN
taxlaw-7405	364	13	ellison	ellison	PROPN
taxlaw-7405	364	14	has	have	VERB
taxlaw-7405	364	15	a	a	DET
taxlaw-7405	364	16	$	$	SYM
taxlaw-7405	364	17	10	10	NUM
taxlaw-7405	364	18	billion	billion	NUM
taxlaw-7405	364	19	line	line	NOUN
taxlaw-7405	364	20	of	of	ADP
taxlaw-7405	364	21	credit	credit	NOUN
taxlaw-7405	364	22	)	)	PUNCT
taxlaw-7405	364	23	.	.	PUNCT
taxlaw-7405	365	1	47	47	NUM
taxlaw-7405	365	2	this	this	PRON
taxlaw-7405	365	3	can	can	AUX
taxlaw-7405	365	4	also	also	ADV
taxlaw-7405	365	5	create	create	VERB
taxlaw-7405	365	6	clientele	clientele	NOUN
taxlaw-7405	365	7	effects	effect	NOUN
taxlaw-7405	365	8	where	where	SCONJ
taxlaw-7405	365	9	taxpayers	taxpayer	NOUN
taxlaw-7405	365	10	purchase	purchase	VERB
taxlaw-7405	365	11	assets	asset	NOUN
taxlaw-7405	365	12	based	base	VERB
taxlaw-7405	365	13	on	on	ADP
taxlaw-7405	365	14	their	their	PRON
taxlaw-7405	365	15	own	own	ADJ
taxlaw-7405	365	16	tax	tax	NOUN
taxlaw-7405	365	17	status	status	NOUN
taxlaw-7405	365	18	.	.	PUNCT
taxlaw-7405	366	1	2020	2020	NUM
taxlaw-7405	366	2	]	]	PUNCT
taxlaw-7405	366	3	a	a	DET
taxlaw-7405	366	4	minimal	minimal	ADJ
taxlaw-7405	366	5	role	role	NOUN
taxlaw-7405	366	6	for	for	ADP
taxlaw-7405	366	7	minimum	minimum	ADJ
taxlaw-7405	366	8	taxes	taxis	NOUN
taxlaw-7405	366	9	15	15	NUM
taxlaw-7405	366	10	what	what	PRON
taxlaw-7405	366	11	then	then	ADV
taxlaw-7405	366	12	could	could	AUX
taxlaw-7405	366	13	be	be	AUX
taxlaw-7405	366	14	the	the	DET
taxlaw-7405	366	15	efficiency	efficiency	NOUN
taxlaw-7405	366	16	rationales	rationale	NOUN
taxlaw-7405	366	17	for	for	ADP
taxlaw-7405	366	18	minimum	minimum	ADJ
taxlaw-7405	366	19	taxes	taxis	NOUN
taxlaw-7405	366	20	?	?	PUNCT
taxlaw-7405	367	1	there	there	PRON
taxlaw-7405	367	2	are	be	VERB
taxlaw-7405	367	3	two	two	NUM
taxlaw-7405	367	4	types	type	NOUN
taxlaw-7405	367	5	of	of	ADP
taxlaw-7405	367	6	efficiency	efficiency	NOUN
taxlaw-7405	367	7	arguments	argument	NOUN
taxlaw-7405	367	8	that	that	PRON
taxlaw-7405	367	9	can	can	AUX
taxlaw-7405	367	10	be	be	AUX
taxlaw-7405	367	11	put	put	VERB
taxlaw-7405	367	12	forward	forward	ADV
taxlaw-7405	367	13	.	.	PUNCT
taxlaw-7405	368	1	first	first	ADV
taxlaw-7405	368	2	,	,	PUNCT
taxlaw-7405	368	3	policymakers	policymaker	NOUN
taxlaw-7405	368	4	can	can	AUX
taxlaw-7405	368	5	not	not	PART
taxlaw-7405	368	6	target	target	VERB
taxlaw-7405	368	7	their	their	PRON
taxlaw-7405	368	8	subsidies	subsidy	NOUN
taxlaw-7405	368	9	with	with	ADP
taxlaw-7405	368	10	full	full	ADJ
taxlaw-7405	368	11	accuracy	accuracy	NOUN
taxlaw-7405	368	12	and	and	CCONJ
taxlaw-7405	368	13	a	a	DET
taxlaw-7405	368	14	minimum	minimum	ADJ
taxlaw-7405	368	15	tax	tax	NOUN
taxlaw-7405	368	16	can	can	AUX
taxlaw-7405	368	17	serve	serve	VERB
taxlaw-7405	368	18	as	as	ADP
taxlaw-7405	368	19	a	a	DET
taxlaw-7405	368	20	partial	partial	ADJ
taxlaw-7405	368	21	antidote	antidote	NOUN
taxlaw-7405	368	22	to	to	ADP
taxlaw-7405	368	23	this	this	DET
taxlaw-7405	368	24	failure	failure	NOUN
taxlaw-7405	368	25	in	in	ADP
taxlaw-7405	368	26	targeting	target	VERB
taxlaw-7405	368	27	.	.	PUNCT
taxlaw-7405	369	1	second	second	ADV
taxlaw-7405	369	2	,	,	PUNCT
taxlaw-7405	369	3	there	there	PRON
taxlaw-7405	369	4	are	be	VERB
taxlaw-7405	369	5	inherent	inherent	ADJ
taxlaw-7405	369	6	flaws	flaw	NOUN
taxlaw-7405	369	7	in	in	ADP
taxlaw-7405	369	8	the	the	DET
taxlaw-7405	369	9	operation	operation	NOUN
taxlaw-7405	369	10	of	of	ADP
taxlaw-7405	369	11	our	our	PRON
taxlaw-7405	369	12	traditional	traditional	ADJ
taxlaw-7405	369	13	tax	tax	NOUN
taxlaw-7405	369	14	instruments	instrument	NOUN
taxlaw-7405	369	15	relative	relative	ADJ
taxlaw-7405	369	16	to	to	ADP
taxlaw-7405	369	17	ideal	ideal	ADJ
taxlaw-7405	369	18	taxes	taxis	NOUN
taxlaw-7405	369	19	.	.	PUNCT
taxlaw-7405	370	1	for	for	ADP
taxlaw-7405	370	2	example	example	NOUN
taxlaw-7405	370	3	,	,	PUNCT
taxlaw-7405	370	4	if	if	SCONJ
taxlaw-7405	370	5	we	we	PRON
taxlaw-7405	370	6	tax	tax	VERB
taxlaw-7405	370	7	capital	capital	NOUN
taxlaw-7405	370	8	gains	gain	NOUN
taxlaw-7405	370	9	only	only	ADV
taxlaw-7405	370	10	when	when	SCONJ
taxlaw-7405	370	11	they	they	PRON
taxlaw-7405	370	12	are	be	AUX
taxlaw-7405	370	13	realized	realize	VERB
taxlaw-7405	370	14	as	as	ADP
taxlaw-7405	370	15	opposed	oppose	VERB
taxlaw-7405	370	16	to	to	ADP
taxlaw-7405	370	17	when	when	SCONJ
taxlaw-7405	370	18	they	they	PRON
taxlaw-7405	370	19	accrue	accrue	VERB
taxlaw-7405	370	20	,	,	PUNCT
taxlaw-7405	370	21	we	we	PRON
taxlaw-7405	370	22	set	set	VERB
taxlaw-7405	370	23	the	the	DET
taxlaw-7405	370	24	stage	stage	NOUN
taxlaw-7405	370	25	for	for	ADP
taxlaw-7405	370	26	complex	complex	ADJ
taxlaw-7405	370	27	tax	tax	NOUN
taxlaw-7405	370	28	shelters	shelter	NOUN
taxlaw-7405	370	29	based	base	VERB
taxlaw-7405	370	30	on	on	ADP
taxlaw-7405	370	31	borrowing	borrow	VERB
taxlaw-7405	370	32	against	against	ADP
taxlaw-7405	370	33	appreciated	appreciated	ADJ
taxlaw-7405	370	34	assets	asset	NOUN
taxlaw-7405	370	35	.	.	PUNCT
taxlaw-7405	371	1	if	if	SCONJ
taxlaw-7405	371	2	we	we	PRON
taxlaw-7405	371	3	can	can	AUX
taxlaw-7405	371	4	not	not	PART
taxlaw-7405	371	5	avoid	avoid	VERB
taxlaw-7405	371	6	the	the	DET
taxlaw-7405	371	7	realization	realization	NOUN
taxlaw-7405	371	8	requirement	requirement	NOUN
taxlaw-7405	371	9	,	,	PUNCT
taxlaw-7405	371	10	then	then	ADV
taxlaw-7405	371	11	alternative	alternative	ADJ
taxlaw-7405	371	12	tax	tax	NOUN
taxlaw-7405	371	13	instruments	instrument	NOUN
taxlaw-7405	371	14	may	may	AUX
taxlaw-7405	371	15	be	be	AUX
taxlaw-7405	371	16	necessary	necessary	ADJ
taxlaw-7405	371	17	to	to	PART
taxlaw-7405	371	18	achieve	achieve	VERB
taxlaw-7405	371	19	our	our	PRON
taxlaw-7405	371	20	tax	tax	NOUN
taxlaw-7405	371	21	policy	policy	NOUN
taxlaw-7405	371	22	goals	goal	NOUN
taxlaw-7405	371	23	.	.	PUNCT
taxlaw-7405	372	1	with	with	ADP
taxlaw-7405	372	2	respect	respect	NOUN
taxlaw-7405	372	3	to	to	ADP
taxlaw-7405	372	4	targeting	target	VERB
taxlaw-7405	372	5	,	,	PUNCT
taxlaw-7405	372	6	consider	consider	VERB
taxlaw-7405	372	7	the	the	DET
taxlaw-7405	372	8	following	follow	VERB
taxlaw-7405	372	9	example	example	NOUN
taxlaw-7405	372	10	.	.	PUNCT
taxlaw-7405	373	1	the	the	DET
taxlaw-7405	373	2	government	government	NOUN
taxlaw-7405	373	3	wishes	wish	VERB
taxlaw-7405	373	4	to	to	PART
taxlaw-7405	373	5	subsidize	subsidize	VERB
taxlaw-7405	373	6	productive	productive	ADJ
taxlaw-7405	373	7	firms	firm	NOUN
taxlaw-7405	373	8	with	with	ADP
taxlaw-7405	373	9	investment	investment	NOUN
taxlaw-7405	373	10	credits	credit	NOUN
taxlaw-7405	373	11	for	for	ADP
taxlaw-7405	373	12	investment	investment	NOUN
taxlaw-7405	373	13	.	.	PUNCT
taxlaw-7405	374	1	however	however	ADV
taxlaw-7405	374	2	,	,	PUNCT
taxlaw-7405	374	3	there	there	PRON
taxlaw-7405	374	4	are	be	VERB
taxlaw-7405	374	5	two	two	NUM
taxlaw-7405	374	6	types	type	NOUN
taxlaw-7405	374	7	of	of	ADP
taxlaw-7405	374	8	firms	firm	NOUN
taxlaw-7405	374	9	—	—	PUNCT
taxlaw-7405	374	10	productive	productive	ADJ
taxlaw-7405	374	11	firms	firm	NOUN
taxlaw-7405	374	12	and	and	CCONJ
taxlaw-7405	374	13	unproductive	unproductive	ADJ
taxlaw-7405	374	14	firms	firm	NOUN
taxlaw-7405	374	15	.	.	PUNCT
taxlaw-7405	375	1	unproductive	unproductive	ADJ
taxlaw-7405	375	2	firms	firm	NOUN
taxlaw-7405	375	3	will	will	AUX
taxlaw-7405	375	4	show	show	VERB
taxlaw-7405	375	5	perennial	perennial	ADJ
taxlaw-7405	375	6	losses	loss	NOUN
taxlaw-7405	375	7	.	.	PUNCT
taxlaw-7405	376	1	most	most	ADJ
taxlaw-7405	376	2	productive	productive	ADJ
taxlaw-7405	376	3	firms	firm	NOUN
taxlaw-7405	376	4	will	will	AUX
taxlaw-7405	376	5	have	have	VERB
taxlaw-7405	376	6	positive	positive	ADJ
taxlaw-7405	376	7	ongoing	ongoing	ADJ
taxlaw-7405	376	8	taxable	taxable	ADJ
taxlaw-7405	376	9	income	income	NOUN
taxlaw-7405	376	10	but	but	CCONJ
taxlaw-7405	376	11	some	some	PRON
taxlaw-7405	376	12	,	,	PUNCT
taxlaw-7405	376	13	for	for	ADP
taxlaw-7405	376	14	example	example	NOUN
taxlaw-7405	376	15	start	start	VERB
taxlaw-7405	376	16	-	-	PUNCT
taxlaw-7405	376	17	up	up	ADP
taxlaw-7405	376	18	firms	firm	NOUN
taxlaw-7405	376	19	,	,	PUNCT
taxlaw-7405	376	20	will	will	AUX
taxlaw-7405	376	21	not	not	PART
taxlaw-7405	376	22	.	.	PUNCT
taxlaw-7405	377	1	even	even	ADV
taxlaw-7405	377	2	productive	productive	ADJ
taxlaw-7405	377	3	firms	firm	NOUN
taxlaw-7405	377	4	can	can	AUX
taxlaw-7405	377	5	have	have	VERB
taxlaw-7405	377	6	some	some	DET
taxlaw-7405	377	7	bad	bad	ADJ
taxlaw-7405	377	8	luck	luck	NOUN
taxlaw-7405	377	9	and	and	CCONJ
taxlaw-7405	377	10	resulting	result	VERB
taxlaw-7405	377	11	losses	loss	NOUN
taxlaw-7405	377	12	for	for	ADP
taxlaw-7405	377	13	some	some	DET
taxlaw-7405	377	14	period	period	NOUN
taxlaw-7405	377	15	.	.	PUNCT
taxlaw-7405	378	1	if	if	SCONJ
taxlaw-7405	378	2	all	all	DET
taxlaw-7405	378	3	firms	firm	NOUN
taxlaw-7405	378	4	were	be	AUX
taxlaw-7405	378	5	productive	productive	ADJ
taxlaw-7405	378	6	,	,	PUNCT
taxlaw-7405	378	7	we	we	PRON
taxlaw-7405	378	8	would	would	AUX
taxlaw-7405	378	9	want	want	VERB
taxlaw-7405	378	10	the	the	DET
taxlaw-7405	378	11	investment	investment	NOUN
taxlaw-7405	378	12	credits	credit	NOUN
taxlaw-7405	378	13	to	to	PART
taxlaw-7405	378	14	be	be	AUX
taxlaw-7405	378	15	fully	fully	ADV
taxlaw-7405	378	16	refundable	refundable	ADJ
taxlaw-7405	378	17	and	and	CCONJ
taxlaw-7405	378	18	not	not	PART
taxlaw-7405	378	19	require	require	VERB
taxlaw-7405	378	20	the	the	DET
taxlaw-7405	378	21	credit	credit	NOUN
taxlaw-7405	378	22	to	to	PART
taxlaw-7405	378	23	be	be	AUX
taxlaw-7405	378	24	taken	take	VERB
taxlaw-7405	378	25	against	against	ADP
taxlaw-7405	378	26	positive	positive	ADJ
taxlaw-7405	378	27	taxable	taxable	ADJ
taxlaw-7405	378	28	income	income	NOUN
taxlaw-7405	378	29	.	.	PUNCT
taxlaw-7405	379	1	refundable	refundable	ADJ
taxlaw-7405	379	2	credits	credit	NOUN
taxlaw-7405	379	3	,	,	PUNCT
taxlaw-7405	379	4	of	of	ADP
taxlaw-7405	379	5	course	course	NOUN
taxlaw-7405	379	6	,	,	PUNCT
taxlaw-7405	379	7	would	would	AUX
taxlaw-7405	379	8	mean	mean	VERB
taxlaw-7405	379	9	that	that	SCONJ
taxlaw-7405	379	10	some	some	DET
taxlaw-7405	379	11	firms	firm	NOUN
taxlaw-7405	379	12	would	would	AUX
taxlaw-7405	379	13	effectively	effectively	ADV
taxlaw-7405	379	14	have	have	VERB
taxlaw-7405	379	15	negative	negative	ADJ
taxlaw-7405	379	16	taxes	taxis	NOUN
taxlaw-7405	379	17	.	.	PUNCT
taxlaw-7405	380	1	what	what	PRON
taxlaw-7405	380	2	can	can	AUX
taxlaw-7405	380	3	policy	policy	NOUN
taxlaw-7405	380	4	makers	maker	NOUN
taxlaw-7405	380	5	do	do	VERB
taxlaw-7405	380	6	in	in	ADP
taxlaw-7405	380	7	this	this	DET
taxlaw-7405	380	8	case	case	NOUN
taxlaw-7405	380	9	?	?	PUNCT
taxlaw-7405	381	1	enforcing	enforce	VERB
taxlaw-7405	381	2	a	a	DET
taxlaw-7405	381	3	minimum	minimum	ADJ
taxlaw-7405	381	4	tax	tax	NOUN
taxlaw-7405	381	5	at	at	ADP
taxlaw-7405	381	6	zero	zero	NUM
taxlaw-7405	381	7	(	(	PUNCT
taxlaw-7405	381	8	no	no	DET
taxlaw-7405	381	9	refundability	refundability	NOUN
taxlaw-7405	381	10	or	or	CCONJ
taxlaw-7405	381	11	allowance	allowance	NOUN
taxlaw-7405	381	12	for	for	ADP
taxlaw-7405	381	13	carrybacks	carryback	NOUN
taxlaw-7405	381	14	)	)	PUNCT
taxlaw-7405	381	15	creates	create	VERB
taxlaw-7405	381	16	a	a	DET
taxlaw-7405	381	17	trade	trade	NOUN
taxlaw-7405	381	18	-	-	PUNCT
taxlaw-7405	381	19	off	off	NOUN
taxlaw-7405	381	20	.	.	PUNCT
taxlaw-7405	382	1	if	if	SCONJ
taxlaw-7405	382	2	they	they	PRON
taxlaw-7405	382	3	permit	permit	VERB
taxlaw-7405	382	4	refundable	refundable	ADJ
taxlaw-7405	382	5	credits	credit	NOUN
taxlaw-7405	382	6	,	,	PUNCT
taxlaw-7405	382	7	they	they	PRON
taxlaw-7405	382	8	will	will	AUX
taxlaw-7405	382	9	subsidize	subsidize	VERB
taxlaw-7405	382	10	unprofitable	unprofitable	ADJ
taxlaw-7405	382	11	firms	firm	NOUN
taxlaw-7405	382	12	.	.	PUNCT
taxlaw-7405	383	1	but	but	CCONJ
taxlaw-7405	383	2	if	if	SCONJ
taxlaw-7405	383	3	they	they	PRON
taxlaw-7405	383	4	do	do	VERB
taxlaw-7405	383	5	not	not	PART
taxlaw-7405	383	6	,	,	PUNCT
taxlaw-7405	383	7	they	they	PRON
taxlaw-7405	383	8	will	will	AUX
taxlaw-7405	383	9	miss	miss	VERB
taxlaw-7405	383	10	the	the	DET
taxlaw-7405	383	11	opportunity	opportunity	NOUN
taxlaw-7405	383	12	to	to	PART
taxlaw-7405	383	13	subsidize	subsidize	VERB
taxlaw-7405	383	14	efficient	efficient	ADJ
taxlaw-7405	383	15	firms	firm	NOUN
taxlaw-7405	383	16	who	who	PRON
taxlaw-7405	383	17	are	be	AUX
taxlaw-7405	383	18	temporarily	temporarily	ADV
taxlaw-7405	383	19	unprofitable	unprofitable	ADJ
taxlaw-7405	383	20	.	.	PUNCT
taxlaw-7405	384	1	one	one	NUM
taxlaw-7405	384	2	solution	solution	NOUN
taxlaw-7405	384	3	would	would	AUX
taxlaw-7405	384	4	be	be	AUX
taxlaw-7405	384	5	to	to	PART
taxlaw-7405	384	6	impose	impose	VERB
taxlaw-7405	384	7	a	a	DET
taxlaw-7405	384	8	minimum	minimum	ADJ
taxlaw-7405	384	9	tax	tax	NOUN
taxlaw-7405	384	10	of	of	ADP
taxlaw-7405	384	11	zero	zero	NUM
taxlaw-7405	384	12	by	by	ADP
taxlaw-7405	384	13	requiring	require	VERB
taxlaw-7405	384	14	the	the	DET
taxlaw-7405	384	15	investment	investment	NOUN
taxlaw-7405	384	16	credits	credit	NOUN
taxlaw-7405	384	17	to	to	PART
taxlaw-7405	384	18	be	be	AUX
taxlaw-7405	384	19	taken	take	VERB
taxlaw-7405	384	20	against	against	ADP
taxlaw-7405	384	21	taxable	taxable	ADJ
taxlaw-7405	384	22	income	income	NOUN
taxlaw-7405	384	23	,	,	PUNCT
taxlaw-7405	384	24	but	but	CCONJ
taxlaw-7405	384	25	to	to	PART
taxlaw-7405	384	26	allow	allow	VERB
taxlaw-7405	384	27	the	the	DET
taxlaw-7405	384	28	credits	credit	NOUN
taxlaw-7405	384	29	to	to	PART
taxlaw-7405	384	30	be	be	AUX
taxlaw-7405	384	31	carried	carry	VERB
taxlaw-7405	384	32	forward	forward	ADV
taxlaw-7405	384	33	,	,	PUNCT
taxlaw-7405	384	34	with	with	ADP
taxlaw-7405	384	35	interest	interest	NOUN
taxlaw-7405	384	36	.	.	PUNCT
taxlaw-7405	385	1	if	if	SCONJ
taxlaw-7405	385	2	productive	productive	ADJ
taxlaw-7405	385	3	firms	firm	NOUN
taxlaw-7405	385	4	based	base	VERB
taxlaw-7405	385	5	their	their	PRON
taxlaw-7405	385	6	decisions	decision	NOUN
taxlaw-7405	385	7	on	on	ADP
taxlaw-7405	385	8	present	present	ADJ
taxlaw-7405	385	9	values	value	NOUN
taxlaw-7405	385	10	—	—	PUNCT
taxlaw-7405	385	11	and	and	CCONJ
taxlaw-7405	385	12	were	be	AUX
taxlaw-7405	385	13	not	not	PART
taxlaw-7405	385	14	liquidityconstrained	liquidityconstraine	VERB
taxlaw-7405	385	15	by	by	ADP
taxlaw-7405	385	16	cash	cash	NOUN
taxlaw-7405	385	17	flow	flow	NOUN
taxlaw-7405	385	18	—	—	PUNCT
taxlaw-7405	385	19	this	this	PRON
taxlaw-7405	385	20	would	would	AUX
taxlaw-7405	385	21	solve	solve	VERB
taxlaw-7405	385	22	the	the	DET
taxlaw-7405	385	23	design	design	NOUN
taxlaw-7405	385	24	problem	problem	NOUN
taxlaw-7405	385	25	for	for	ADP
taxlaw-7405	385	26	policy	policy	NOUN
taxlaw-7405	385	27	makers	maker	NOUN
taxlaw-7405	385	28	in	in	ADP
taxlaw-7405	385	29	this	this	DET
taxlaw-7405	385	30	simple	simple	ADJ
taxlaw-7405	385	31	setting	setting	NOUN
taxlaw-7405	385	32	.	.	PUNCT
taxlaw-7405	386	1	alan	alan	PROPN
taxlaw-7405	386	2	auerbach	auerbach	PROPN
taxlaw-7405	386	3	analyzed	analyze	VERB
taxlaw-7405	386	4	a	a	DET
taxlaw-7405	386	5	dynamic	dynamic	ADJ
taxlaw-7405	386	6	framework	framework	NOUN
taxlaw-7405	386	7	without	without	ADP
taxlaw-7405	386	8	interest	interest	NOUN
taxlaw-7405	386	9	on	on	ADP
taxlaw-7405	386	10	carryforwards	carryforward	NOUN
taxlaw-7405	386	11	and	and	CCONJ
taxlaw-7405	386	12	found	find	VERB
taxlaw-7405	386	13	that	that	SCONJ
taxlaw-7405	386	14	the	the	DET
taxlaw-7405	386	15	ability	ability	NOUN
taxlaw-7405	386	16	to	to	PART
taxlaw-7405	386	17	design	design	VERB
taxlaw-7405	386	18	a	a	DET
taxlaw-7405	386	19	system	system	NOUN
taxlaw-7405	386	20	to	to	PART
taxlaw-7405	386	21	encourage	encourage	VERB
taxlaw-7405	386	22	only	only	ADV
taxlaw-7405	386	23	productive	productive	ADJ
taxlaw-7405	386	24	firms	firm	NOUN
taxlaw-7405	386	25	was	be	AUX
taxlaw-7405	386	26	limited.48	limited.48	VERB
taxlaw-7405	386	27	minimum	minimum	ADJ
taxlaw-7405	386	28	taxes	taxis	NOUN
taxlaw-7405	386	29	could	could	AUX
taxlaw-7405	386	30	also	also	ADV
taxlaw-7405	386	31	in	in	ADP
taxlaw-7405	386	32	principle	principle	NOUN
taxlaw-7405	386	33	be	be	AUX
taxlaw-7405	386	34	used	use	VERB
taxlaw-7405	386	35	to	to	PART
taxlaw-7405	386	36	offset	offset	VERB
taxlaw-7405	386	37	flaws	flaw	NOUN
taxlaw-7405	386	38	in	in	ADP
taxlaw-7405	386	39	our	our	PRON
taxlaw-7405	386	40	tax	tax	NOUN
taxlaw-7405	386	41	instruments	instrument	NOUN
taxlaw-7405	386	42	.	.	PUNCT
taxlaw-7405	387	1	david	david	PROPN
taxlaw-7405	387	2	gamage	gamage	PROPN
taxlaw-7405	387	3	makes	make	VERB
taxlaw-7405	387	4	a	a	DET
taxlaw-7405	387	5	strong	strong	ADJ
taxlaw-7405	387	6	case	case	NOUN
taxlaw-7405	387	7	that	that	SCONJ
taxlaw-7405	387	8	when	when	SCONJ
taxlaw-7405	387	9	individual	individual	ADJ
taxlaw-7405	387	10	taxes	taxis	NOUN
taxlaw-7405	387	11	do	do	AUX
taxlaw-7405	387	12	not	not	PART
taxlaw-7405	387	13	fully	fully	ADV
taxlaw-7405	387	14	measure	measure	VERB
taxlaw-7405	387	15	the	the	DET
taxlaw-7405	387	16	tax	tax	NOUN
taxlaw-7405	387	17	base	base	NOUN
taxlaw-7405	387	18	,	,	PUNCT
taxlaw-7405	387	19	there	there	PRON
taxlaw-7405	387	20	may	may	AUX
taxlaw-7405	387	21	be	be	AUX
taxlaw-7405	387	22	a	a	DET
taxlaw-7405	387	23	case	case	NOUN
taxlaw-7405	387	24	for	for	ADP
taxlaw-7405	387	25	using	use	VERB
taxlaw-7405	387	26	multiple	multiple	ADJ
taxlaw-7405	387	27	instruments	instrument	NOUN
taxlaw-7405	387	28	to	to	PART
taxlaw-7405	387	29	achieve	achieve	VERB
taxlaw-7405	387	30	tax	tax	NOUN
taxlaw-7405	387	31	policy	policy	NOUN
taxlaw-7405	387	32	goals.49	goals.49	NOUN
taxlaw-7405	387	33	for	for	ADP
taxlaw-7405	387	34	example	example	NOUN
taxlaw-7405	387	35	,	,	PUNCT
taxlaw-7405	387	36	faced	face	VERB
taxlaw-7405	387	37	with	with	ADP
taxlaw-7405	387	38	the	the	DET
taxlaw-7405	387	39	practical	practical	ADJ
taxlaw-7405	387	40	limits	limit	NOUN
taxlaw-7405	387	41	of	of	ADP
taxlaw-7405	387	42	a	a	DET
taxlaw-7405	387	43	realization	realization	NOUN
taxlaw-7405	387	44	requirement	requirement	NOUN
taxlaw-7405	387	45	,	,	PUNCT
taxlaw-7405	387	46	combing	comb	VERB
taxlaw-7405	387	47	a	a	DET
taxlaw-7405	387	48	consumption	consumption	NOUN
taxlaw-7405	387	49	tax	tax	NOUN
taxlaw-7405	387	50	with	with	ADP
taxlaw-7405	387	51	an	an	DET
taxlaw-7405	387	52	income	income	NOUN
taxlaw-7405	387	53	tax	tax	NOUN
taxlaw-7405	387	54	can	can	AUX
taxlaw-7405	387	55	ensure	ensure	VERB
taxlaw-7405	387	56	that	that	SCONJ
taxlaw-7405	387	57	even	even	ADV
taxlaw-7405	387	58	those	those	DET
taxlaw-7405	387	59	taxpayers	taxpayer	NOUN
taxlaw-7405	387	60	who	who	PRON
taxlaw-7405	387	61	are	be	AUX
taxlaw-7405	387	62	taking	take	VERB
taxlaw-7405	387	63	advantage	advantage	NOUN
taxlaw-7405	387	64	of	of	ADP
taxlaw-7405	387	65	realization	realization	NOUN
taxlaw-7405	387	66	requirements	requirement	NOUN
taxlaw-7405	387	67	to	to	PART
taxlaw-7405	387	68	shelter	shelter	VERB
taxlaw-7405	387	69	income	income	NOUN
taxlaw-7405	387	70	will	will	AUX
taxlaw-7405	387	71	at	at	ADV
taxlaw-7405	387	72	least	least	ADJ
taxlaw-7405	387	73	pay	pay	VERB
taxlaw-7405	387	74	some	some	DET
taxlaw-7405	387	75	tax	tax	NOUN
taxlaw-7405	387	76	when	when	SCONJ
taxlaw-7405	387	77	they	they	PRON
taxlaw-7405	387	78	consume	consume	VERB
taxlaw-7405	387	79	.	.	PUNCT
taxlaw-7405	388	1	david	david	PROPN
taxlaw-7405	388	2	schizer	schizer	PROPN
taxlaw-7405	388	3	makes	make	VERB
taxlaw-7405	388	4	a	a	DET
taxlaw-7405	388	5	related	related	ADJ
taxlaw-7405	388	6	point	point	NOUN
taxlaw-7405	388	7	with	with	ADP
taxlaw-7405	388	8	respect	respect	NOUN
taxlaw-7405	388	9	to	to	ADP
taxlaw-7405	388	10	whether	whether	SCONJ
taxlaw-7405	388	11	to	to	PART
taxlaw-7405	388	12	tax	tax	VERB
taxlaw-7405	388	13	capital	capital	NOUN
taxlaw-7405	388	14	income	income	NOUN
taxlaw-7405	388	15	at	at	ADP
taxlaw-7405	388	16	the	the	DET
taxlaw-7405	388	17	corporate	corporate	ADJ
taxlaw-7405	388	18	or	or	CCONJ
taxlaw-7405	388	19	shareholder	shareholder	NOUN
taxlaw-7405	388	20	level.50	level.50	NOUN
taxlaw-7405	388	21	as	as	SCONJ
taxlaw-7405	388	22	taxes	taxis	NOUN
taxlaw-7405	388	23	on	on	ADP
taxlaw-7405	388	24	either	either	CCONJ
taxlaw-7405	388	25	shareholders	shareholder	NOUN
taxlaw-7405	388	26	or	or	CCONJ
taxlaw-7405	388	27	corporations	corporation	NOUN
taxlaw-7405	388	28	rise	rise	VERB
taxlaw-7405	388	29	,	,	PUNCT
taxlaw-7405	388	30	so	so	ADV
taxlaw-7405	388	31	do	do	VERB
taxlaw-7405	388	32	the	the	DET
taxlaw-7405	388	33	incentives	incentive	NOUN
taxlaw-7405	388	34	for	for	ADP
taxlaw-7405	388	35	tax	tax	NOUN
taxlaw-7405	388	36	avoidance	avoidance	NOUN
taxlaw-7405	388	37	.	.	PUNCT
taxlaw-7405	389	1	according	accord	VERB
taxlaw-7405	389	2	to	to	ADP
taxlaw-7405	389	3	schizer	schizer	NOUN
taxlaw-7405	389	4	,	,	PUNCT
taxlaw-7405	389	5	we	we	PRON
taxlaw-7405	389	6	should	should	AUX
taxlaw-7405	389	7	avoid	avoid	VERB
taxlaw-7405	389	8	relying	rely	VERB
taxlaw-7405	389	9	too	too	ADV
taxlaw-7405	389	10	much	much	ADJ
taxlaw-7405	389	11	on	on	ADP
taxlaw-7405	389	12	a	a	DET
taxlaw-7405	389	13	single	single	ADJ
taxlaw-7405	389	14	tax	tax	NOUN
taxlaw-7405	389	15	instrument	instrument	NOUN
taxlaw-7405	389	16	as	as	SCONJ
taxlaw-7405	389	17	that	that	PRON
taxlaw-7405	389	18	will	will	AUX
taxlaw-7405	389	19	give	give	VERB
taxlaw-7405	389	20	rise	rise	NOUN
taxlaw-7405	389	21	to	to	ADP
taxlaw-7405	389	22	avoidance	avoidance	NOUN
taxlaw-7405	389	23	costs	cost	NOUN
taxlaw-7405	389	24	for	for	ADP
taxlaw-7405	389	25	the	the	DET
taxlaw-7405	389	26	economy	economy	NOUN
taxlaw-7405	389	27	;	;	PUNCT
taxlaw-7405	389	28	it	it	PRON
taxlaw-7405	389	29	would	would	AUX
taxlaw-7405	389	30	be	be	AUX
taxlaw-7405	389	31	better	well	ADJ
taxlaw-7405	389	32	to	to	PART
taxlaw-7405	389	33	use	use	VERB
taxlaw-7405	389	34	a	a	DET
taxlaw-7405	389	35	combination	combination	NOUN
taxlaw-7405	389	36	of	of	ADP
taxlaw-7405	389	37	taxes	taxis	NOUN
taxlaw-7405	389	38	to	to	PART
taxlaw-7405	389	39	minimize	minimize	VERB
taxlaw-7405	389	40	avoidance	avoidance	NOUN
taxlaw-7405	389	41	costs	cost	NOUN
taxlaw-7405	389	42	,	,	PUNCT
taxlaw-7405	389	43	even	even	ADV
taxlaw-7405	389	44	if	if	SCONJ
taxlaw-7405	389	45	that	that	PRON
taxlaw-7405	389	46	creates	create	VERB
taxlaw-7405	389	47	some	some	DET
taxlaw-7405	389	48	additional	additional	ADJ
taxlaw-7405	389	49	inefficiencies	inefficiency	NOUN
taxlaw-7405	389	50	.	.	PUNCT
taxlaw-7405	390	1	minimum	minimum	ADJ
taxlaw-7405	390	2	taxes	taxis	NOUN
taxlaw-7405	390	3	can	can	AUX
taxlaw-7405	390	4	also	also	ADV
taxlaw-7405	390	5	be	be	AUX
taxlaw-7405	390	6	a	a	DET
taxlaw-7405	390	7	potential	potential	ADJ
taxlaw-7405	390	8	remedy	remedy	NOUN
taxlaw-7405	390	9	when	when	SCONJ
taxlaw-7405	390	10	a	a	DET
taxlaw-7405	390	11	tax	tax	NOUN
taxlaw-7405	390	12	avoidance	avoidance	NOUN
taxlaw-7405	390	13	strategy	strategy	NOUN
taxlaw-7405	390	14	becomes	become	VERB
taxlaw-7405	390	15	all	all	ADV
taxlaw-7405	390	16	too	too	ADV
taxlaw-7405	390	17	evident	evident	ADJ
taxlaw-7405	390	18	but	but	CCONJ
taxlaw-7405	390	19	the	the	DET
taxlaw-7405	390	20	normal	normal	ADJ
taxlaw-7405	390	21	tools	tool	NOUN
taxlaw-7405	390	22	to	to	PART
taxlaw-7405	390	23	tackle	tackle	VERB
taxlaw-7405	390	24	the	the	DET
taxlaw-7405	390	25	strategy	strategy	NOUN
taxlaw-7405	390	26	are	be	AUX
taxlaw-7405	390	27	not	not	PART
taxlaw-7405	390	28	effective	effective	ADJ
taxlaw-7405	390	29	.	.	PUNCT
taxlaw-7405	391	1	the	the	DET
taxlaw-7405	391	2	48	48	NUM
taxlaw-7405	391	3	see	see	NOUN
taxlaw-7405	391	4	alan	alan	PROPN
taxlaw-7405	391	5	auerbach	auerbach	PROPN
taxlaw-7405	391	6	,	,	PUNCT
taxlaw-7405	391	7	the	the	DET
taxlaw-7405	391	8	dynamic	dynamic	ADJ
taxlaw-7405	391	9	effects	effect	NOUN
taxlaw-7405	391	10	of	of	ADP
taxlaw-7405	391	11	tax	tax	NOUN
taxlaw-7405	391	12	law	law	NOUN
taxlaw-7405	391	13	asymmetries	asymmetry	NOUN
taxlaw-7405	391	14	,	,	PUNCT
taxlaw-7405	391	15	53	53	NUM
taxlaw-7405	391	16	rev	rev	X
taxlaw-7405	391	17	.	.	PROPN
taxlaw-7405	391	18	econ	econ	PROPN
taxlaw-7405	391	19	.	.	PUNCT
taxlaw-7405	391	20	stud	stud	PROPN
taxlaw-7405	391	21	.	.	PUNCT
taxlaw-7405	392	1	205	205	NUM
taxlaw-7405	392	2	(	(	PUNCT
taxlaw-7405	392	3	1986	1986	NUM
taxlaw-7405	392	4	)	)	PUNCT
taxlaw-7405	392	5	.	.	PUNCT
taxlaw-7405	393	1	49	49	NUM
taxlaw-7405	393	2	see	see	VERB
taxlaw-7405	393	3	david	david	PROPN
taxlaw-7405	393	4	gamage	gamage	PROPN
taxlaw-7405	393	5	,	,	PUNCT
taxlaw-7405	393	6	the	the	DET
taxlaw-7405	393	7	case	case	NOUN
taxlaw-7405	393	8	for	for	ADP
taxlaw-7405	393	9	taxing	tax	VERB
taxlaw-7405	393	10	(	(	PUNCT
taxlaw-7405	393	11	all	all	PRON
taxlaw-7405	393	12	of	of	ADP
taxlaw-7405	393	13	)	)	PUNCT
taxlaw-7405	393	14	labor	labor	NOUN
taxlaw-7405	393	15	income	income	NOUN
taxlaw-7405	393	16	,	,	PUNCT
taxlaw-7405	393	17	consumption	consumption	NOUN
taxlaw-7405	393	18	,	,	PUNCT
taxlaw-7405	393	19	capital	capital	NOUN
taxlaw-7405	393	20	income	income	NOUN
taxlaw-7405	393	21	and	and	CCONJ
taxlaw-7405	393	22	wealth	wealth	NOUN
taxlaw-7405	393	23	,	,	PUNCT
taxlaw-7405	393	24	68	68	NUM
taxlaw-7405	393	25	tax	tax	NOUN
taxlaw-7405	393	26	l.r	l.r	PROPN
taxlaw-7405	393	27	.	.	PROPN
taxlaw-7405	393	28	355	355	NUM
taxlaw-7405	393	29	(	(	PUNCT
taxlaw-7405	393	30	2005	2005	NUM
taxlaw-7405	393	31	)	)	PUNCT
taxlaw-7405	393	32	.	.	PUNCT
taxlaw-7405	394	1	50	50	NUM
taxlaw-7405	394	2	see	see	VERB
taxlaw-7405	394	3	david	david	PROPN
taxlaw-7405	394	4	m.	m.	PROPN
taxlaw-7405	394	5	schizer	schizer	PROPN
taxlaw-7405	394	6	,	,	PUNCT
taxlaw-7405	394	7	between	between	ADP
taxlaw-7405	394	8	scylla	scylla	NOUN
taxlaw-7405	394	9	and	and	CCONJ
taxlaw-7405	394	10	charybdis	charybdi	NOUN
taxlaw-7405	394	11	:	:	PUNCT
taxlaw-7405	394	12	taxing	tax	VERB
taxlaw-7405	394	13	corporations	corporation	NOUN
taxlaw-7405	394	14	,	,	PUNCT
taxlaw-7405	394	15	shareholders	shareholder	NOUN
taxlaw-7405	394	16	(	(	PUNCT
taxlaw-7405	394	17	or	or	CCONJ
taxlaw-7405	394	18	both	both	PRON
taxlaw-7405	394	19	)	)	PUNCT
taxlaw-7405	394	20	,	,	PUNCT
taxlaw-7405	394	21	16	16	NUM
taxlaw-7405	394	22	colum	colum	NOUN
taxlaw-7405	394	23	.	.	PUNCT
taxlaw-7405	395	1	l.r	l.r	PROPN
taxlaw-7405	395	2	.	.	PROPN
taxlaw-7405	395	3	1850	1850	NUM
taxlaw-7405	395	4	(	(	PUNCT
taxlaw-7405	395	5	2016	2016	NUM
taxlaw-7405	395	6	)	)	PUNCT
taxlaw-7405	395	7	.	.	PUNCT
taxlaw-7405	396	1	16	16	NUM
taxlaw-7405	396	2	columbia	columbia	PROPN
taxlaw-7405	396	3	journal	journal	PROPN
taxlaw-7405	396	4	of	of	ADP
taxlaw-7405	396	5	tax	tax	NOUN
taxlaw-7405	396	6	law	law	NOUN
taxlaw-7405	396	7	[	[	X
taxlaw-7405	396	8	vol	vol	NOUN
taxlaw-7405	396	9	.	.	PUNCT
taxlaw-7405	397	1	12:1	12:1	NUM
taxlaw-7405	397	2	entire	entire	ADJ
taxlaw-7405	397	3	beps	bep	NOUN
taxlaw-7405	397	4	program	program	NOUN
taxlaw-7405	397	5	of	of	ADP
taxlaw-7405	397	6	the	the	DET
taxlaw-7405	397	7	oecd	oecd	PROPN
taxlaw-7405	397	8	was	be	AUX
taxlaw-7405	397	9	predicated	predicate	VERB
taxlaw-7405	397	10	on	on	ADP
taxlaw-7405	397	11	the	the	DET
taxlaw-7405	397	12	inability	inability	NOUN
taxlaw-7405	397	13	of	of	ADP
taxlaw-7405	397	14	countries	country	NOUN
taxlaw-7405	397	15	to	to	PART
taxlaw-7405	397	16	use	use	VERB
taxlaw-7405	397	17	their	their	PRON
taxlaw-7405	397	18	normal	normal	ADJ
taxlaw-7405	397	19	tax	tax	NOUN
taxlaw-7405	397	20	tools	tool	NOUN
taxlaw-7405	397	21	—	—	PUNCT
taxlaw-7405	397	22	transfer	transfer	NOUN
taxlaw-7405	397	23	pricing	pricing	NOUN
taxlaw-7405	397	24	,	,	PUNCT
taxlaw-7405	397	25	controlled	control	VERB
taxlaw-7405	397	26	foreign	foreign	ADJ
taxlaw-7405	397	27	corporation	corporation	NOUN
taxlaw-7405	397	28	(	(	PUNCT
taxlaw-7405	397	29	cfc	cfc	PROPN
taxlaw-7405	397	30	)	)	PUNCT
taxlaw-7405	397	31	rules	rule	NOUN
taxlaw-7405	397	32	and	and	CCONJ
taxlaw-7405	397	33	others	other	NOUN
taxlaw-7405	397	34	—	—	PUNCT
taxlaw-7405	397	35	to	to	PART
taxlaw-7405	397	36	address	address	VERB
taxlaw-7405	397	37	the	the	DET
taxlaw-7405	397	38	tax	tax	NOUN
taxlaw-7405	397	39	base	base	NOUN
taxlaw-7405	397	40	erosion	erosion	NOUN
taxlaw-7405	397	41	problem	problem	NOUN
taxlaw-7405	397	42	.	.	PUNCT
taxlaw-7405	398	1	while	while	SCONJ
taxlaw-7405	398	2	the	the	DET
taxlaw-7405	398	3	beps	bep	NOUN
taxlaw-7405	398	4	project	project	NOUN
taxlaw-7405	398	5	also	also	ADV
taxlaw-7405	398	6	made	make	VERB
taxlaw-7405	398	7	other	other	ADJ
taxlaw-7405	398	8	recommendations	recommendation	NOUN
taxlaw-7405	398	9	to	to	PART
taxlaw-7405	398	10	improve	improve	VERB
taxlaw-7405	398	11	the	the	DET
taxlaw-7405	398	12	operation	operation	NOUN
taxlaw-7405	398	13	of	of	ADP
taxlaw-7405	398	14	tax	tax	NOUN
taxlaw-7405	398	15	systems	system	NOUN
taxlaw-7405	398	16	,	,	PUNCT
taxlaw-7405	398	17	for	for	ADP
taxlaw-7405	398	18	example	example	NOUN
taxlaw-7405	398	19	,	,	PUNCT
taxlaw-7405	398	20	avoiding	avoid	VERB
taxlaw-7405	398	21	mismatches	mismatch	NOUN
taxlaw-7405	398	22	of	of	ADP
taxlaw-7405	398	23	business	business	NOUN
taxlaw-7405	398	24	structures	structure	NOUN
taxlaw-7405	398	25	that	that	PRON
taxlaw-7405	398	26	permit	permit	VERB
taxlaw-7405	398	27	tax	tax	NOUN
taxlaw-7405	398	28	avoidance	avoidance	NOUN
taxlaw-7405	398	29	,	,	PUNCT
taxlaw-7405	398	30	the	the	DET
taxlaw-7405	398	31	oecd	oecd	PROPN
taxlaw-7405	398	32	was	be	AUX
taxlaw-7405	398	33	led	lead	VERB
taxlaw-7405	398	34	,	,	PUNCT
taxlaw-7405	398	35	as	as	SCONJ
taxlaw-7405	398	36	discussed	discuss	VERB
taxlaw-7405	398	37	above	above	ADV
taxlaw-7405	398	38	,	,	PUNCT
taxlaw-7405	398	39	to	to	PART
taxlaw-7405	398	40	at	at	ADV
taxlaw-7405	398	41	least	least	ADJ
taxlaw-7405	398	42	consider	consider	VERB
taxlaw-7405	398	43	minimum	minimum	ADJ
taxlaw-7405	398	44	taxes	taxis	NOUN
taxlaw-7405	398	45	as	as	ADP
taxlaw-7405	398	46	a	a	DET
taxlaw-7405	398	47	solution	solution	NOUN
taxlaw-7405	398	48	to	to	ADP
taxlaw-7405	398	49	their	their	PRON
taxlaw-7405	398	50	collective	collective	ADJ
taxlaw-7405	398	51	problem	problem	NOUN
taxlaw-7405	398	52	.	.	PUNCT
taxlaw-7405	399	1	as	as	SCONJ
taxlaw-7405	399	2	i	i	PRON
taxlaw-7405	399	3	have	have	AUX
taxlaw-7405	399	4	argued	argue	VERB
taxlaw-7405	399	5	,	,	PUNCT
taxlaw-7405	399	6	however	however	ADV
taxlaw-7405	399	7	,	,	PUNCT
taxlaw-7405	399	8	a	a	DET
taxlaw-7405	399	9	global	global	ADJ
taxlaw-7405	399	10	minimum	minimum	ADJ
taxlaw-7405	399	11	tax	tax	NOUN
taxlaw-7405	399	12	is	be	AUX
taxlaw-7405	399	13	itself	itself	PRON
taxlaw-7405	399	14	problematic	problematic	ADJ
taxlaw-7405	399	15	–	–	PUNCT
taxlaw-7405	399	16	but	but	CCONJ
taxlaw-7405	399	17	the	the	DET
taxlaw-7405	399	18	origins	origin	NOUN
taxlaw-7405	399	19	of	of	ADP
taxlaw-7405	399	20	such	such	DET
taxlaw-7405	399	21	an	an	DET
taxlaw-7405	399	22	idea	idea	NOUN
taxlaw-7405	399	23	are	be	AUX
taxlaw-7405	399	24	understandable	understandable	ADJ
taxlaw-7405	399	25	because	because	SCONJ
taxlaw-7405	399	26	of	of	ADP
taxlaw-7405	399	27	other	other	ADJ
taxlaw-7405	399	28	deficiencies	deficiency	NOUN
taxlaw-7405	399	29	in	in	ADP
taxlaw-7405	399	30	the	the	DET
taxlaw-7405	399	31	international	international	ADJ
taxlaw-7405	399	32	tax	tax	NOUN
taxlaw-7405	399	33	system	system	NOUN
taxlaw-7405	399	34	.	.	PUNCT
taxlaw-7405	400	1	the	the	DET
taxlaw-7405	400	2	state	state	PROPN
taxlaw-7405	400	3	corporation	corporation	PROPN
taxlaw-7405	400	4	income	income	NOUN
taxlaw-7405	400	5	tax	tax	NOUN
taxlaw-7405	400	6	provides	provide	VERB
taxlaw-7405	400	7	another	another	DET
taxlaw-7405	400	8	example	example	NOUN
taxlaw-7405	400	9	.	.	PUNCT
taxlaw-7405	401	1	states	state	NOUN
taxlaw-7405	401	2	are	be	AUX
taxlaw-7405	401	3	required	require	VERB
taxlaw-7405	401	4	to	to	PART
taxlaw-7405	401	5	apportion	apportion	VERB
taxlaw-7405	401	6	income	income	NOUN
taxlaw-7405	401	7	of	of	ADP
taxlaw-7405	401	8	businesses	business	NOUN
taxlaw-7405	401	9	that	that	PRON
taxlaw-7405	401	10	operate	operate	VERB
taxlaw-7405	401	11	in	in	ADP
taxlaw-7405	401	12	multiple	multiple	ADJ
taxlaw-7405	401	13	states	state	NOUN
taxlaw-7405	401	14	.	.	PUNCT
taxlaw-7405	402	1	however	however	ADV
taxlaw-7405	402	2	,	,	PUNCT
taxlaw-7405	402	3	they	they	PRON
taxlaw-7405	402	4	approach	approach	VERB
taxlaw-7405	402	5	the	the	DET
taxlaw-7405	402	6	apportionment	apportionment	ADJ
taxlaw-7405	402	7	process	process	NOUN
taxlaw-7405	402	8	in	in	ADP
taxlaw-7405	402	9	several	several	ADJ
taxlaw-7405	402	10	different	different	ADJ
taxlaw-7405	402	11	ways	way	NOUN
taxlaw-7405	402	12	,	,	PUNCT
taxlaw-7405	402	13	including	include	VERB
taxlaw-7405	402	14	through	through	ADP
taxlaw-7405	402	15	the	the	DET
taxlaw-7405	402	16	use	use	NOUN
taxlaw-7405	402	17	of	of	ADP
taxlaw-7405	402	18	different	different	ADJ
taxlaw-7405	402	19	apportionment	apportionment	NOUN
taxlaw-7405	402	20	formulas	formula	NOUN
taxlaw-7405	402	21	.	.	PUNCT
taxlaw-7405	403	1	aside	aside	ADV
taxlaw-7405	403	2	from	from	ADP
taxlaw-7405	403	3	any	any	DET
taxlaw-7405	403	4	differences	difference	NOUN
taxlaw-7405	403	5	in	in	ADP
taxlaw-7405	403	6	apportionment	apportionment	ADJ
taxlaw-7405	403	7	formulas	formula	NOUN
taxlaw-7405	403	8	,	,	PUNCT
taxlaw-7405	403	9	states	state	NOUN
taxlaw-7405	403	10	also	also	ADV
taxlaw-7405	403	11	differ	differ	VERB
taxlaw-7405	403	12	in	in	ADP
taxlaw-7405	403	13	the	the	DET
taxlaw-7405	403	14	business	business	NOUN
taxlaw-7405	403	15	entities	entity	NOUN
taxlaw-7405	403	16	that	that	PRON
taxlaw-7405	403	17	they	they	PRON
taxlaw-7405	403	18	apportion	apportion	VERB
taxlaw-7405	403	19	.	.	PUNCT
taxlaw-7405	404	1	twenty	twenty	NUM
taxlaw-7405	404	2	-	-	PUNCT
taxlaw-7405	404	3	two	two	NUM
taxlaw-7405	404	4	states	state	NOUN
taxlaw-7405	404	5	tax	tax	NOUN
taxlaw-7405	404	6	corporations	corporation	NOUN
taxlaw-7405	404	7	on	on	ADP
taxlaw-7405	404	8	an	an	DET
taxlaw-7405	404	9	entity	entity	NOUN
taxlaw-7405	404	10	-	-	PUNCT
taxlaw-7405	404	11	by	by	ADP
taxlaw-7405	404	12	-	-	PUNCT
taxlaw-7405	404	13	entity	entity	NOUN
taxlaw-7405	404	14	basis	basis	NOUN
taxlaw-7405	404	15	,	,	PUNCT
taxlaw-7405	404	16	while	while	SCONJ
taxlaw-7405	404	17	the	the	DET
taxlaw-7405	404	18	others	other	NOUN
taxlaw-7405	404	19	(	(	PUNCT
taxlaw-7405	404	20	plus	plus	CCONJ
taxlaw-7405	404	21	the	the	DET
taxlaw-7405	404	22	district	district	NOUN
taxlaw-7405	404	23	of	of	ADP
taxlaw-7405	404	24	columbia	columbia	PROPN
taxlaw-7405	404	25	)	)	PUNCT
taxlaw-7405	404	26	base	base	VERB
taxlaw-7405	404	27	their	their	PRON
taxlaw-7405	404	28	apportionment	apportionment	NOUN
taxlaw-7405	404	29	on	on	ADP
taxlaw-7405	404	30	a	a	DET
taxlaw-7405	404	31	combined	combine	VERB
taxlaw-7405	404	32	return	return	NOUN
taxlaw-7405	404	33	,	,	PUNCT
taxlaw-7405	404	34	which	which	PRON
taxlaw-7405	404	35	apportions	apportion	VERB
taxlaw-7405	404	36	the	the	DET
taxlaw-7405	404	37	income	income	NOUN
taxlaw-7405	404	38	of	of	ADP
taxlaw-7405	404	39	a	a	DET
taxlaw-7405	404	40	unitary	unitary	ADJ
taxlaw-7405	404	41	group.51	group.51	NOUN
taxlaw-7405	404	42	while	while	SCONJ
taxlaw-7405	404	43	precisely	precisely	ADV
taxlaw-7405	404	44	defining	define	VERB
taxlaw-7405	404	45	a	a	DET
taxlaw-7405	404	46	unitary	unitary	ADJ
taxlaw-7405	404	47	group	group	NOUN
taxlaw-7405	404	48	is	be	AUX
taxlaw-7405	404	49	challenging	challenging	ADJ
taxlaw-7405	404	50	,	,	PUNCT
taxlaw-7405	404	51	it	it	PRON
taxlaw-7405	404	52	typically	typically	ADV
taxlaw-7405	404	53	requires	require	VERB
taxlaw-7405	404	54	ownership	ownership	NOUN
taxlaw-7405	404	55	thresholds	threshold	NOUN
taxlaw-7405	404	56	above	above	ADP
taxlaw-7405	404	57	50	50	NUM
taxlaw-7405	404	58	%	%	NOUN
taxlaw-7405	404	59	and	and	CCONJ
taxlaw-7405	404	60	that	that	SCONJ
taxlaw-7405	404	61	the	the	DET
taxlaw-7405	404	62	combined	combined	ADJ
taxlaw-7405	404	63	corporations	corporation	NOUN
taxlaw-7405	404	64	(	(	PUNCT
taxlaw-7405	404	65	and	and	CCONJ
taxlaw-7405	404	66	partnerships	partnership	NOUN
taxlaw-7405	404	67	)	)	PUNCT
taxlaw-7405	404	68	are	be	AUX
taxlaw-7405	404	69	generally	generally	ADV
taxlaw-7405	404	70	in	in	ADP
taxlaw-7405	404	71	similar	similar	ADJ
taxlaw-7405	404	72	lines	line	NOUN
taxlaw-7405	404	73	of	of	ADP
taxlaw-7405	404	74	business	business	NOUN
taxlaw-7405	404	75	.	.	PUNCT
taxlaw-7405	405	1	in	in	ADP
taxlaw-7405	405	2	a	a	DET
taxlaw-7405	405	3	combined	combine	VERB
taxlaw-7405	405	4	report	report	NOUN
taxlaw-7405	405	5	,	,	PUNCT
taxlaw-7405	405	6	payments	payment	NOUN
taxlaw-7405	405	7	from	from	ADP
taxlaw-7405	405	8	one	one	NUM
taxlaw-7405	405	9	member	member	NOUN
taxlaw-7405	405	10	of	of	ADP
taxlaw-7405	405	11	the	the	DET
taxlaw-7405	405	12	group	group	NOUN
taxlaw-7405	405	13	to	to	ADP
taxlaw-7405	405	14	another	another	PRON
taxlaw-7405	405	15	are	be	AUX
taxlaw-7405	405	16	netted	net	VERB
taxlaw-7405	405	17	out	out	ADP
taxlaw-7405	405	18	,	,	PUNCT
taxlaw-7405	405	19	so	so	SCONJ
taxlaw-7405	405	20	that	that	SCONJ
taxlaw-7405	405	21	the	the	DET
taxlaw-7405	405	22	income	income	NOUN
taxlaw-7405	405	23	of	of	ADP
taxlaw-7405	405	24	the	the	DET
taxlaw-7405	405	25	combined	combine	VERB
taxlaw-7405	405	26	group	group	NOUN
taxlaw-7405	405	27	does	do	AUX
taxlaw-7405	405	28	not	not	PART
taxlaw-7405	405	29	depend	depend	VERB
taxlaw-7405	405	30	,	,	PUNCT
taxlaw-7405	405	31	for	for	ADP
taxlaw-7405	405	32	example	example	NOUN
taxlaw-7405	405	33	,	,	PUNCT
taxlaw-7405	405	34	on	on	ADP
taxlaw-7405	405	35	a	a	DET
taxlaw-7405	405	36	payment	payment	NOUN
taxlaw-7405	405	37	from	from	ADP
taxlaw-7405	405	38	one	one	NUM
taxlaw-7405	405	39	subsidiary	subsidiary	NOUN
taxlaw-7405	405	40	to	to	ADP
taxlaw-7405	405	41	another	another	PRON
taxlaw-7405	405	42	for	for	ADP
taxlaw-7405	405	43	the	the	DET
taxlaw-7405	405	44	use	use	NOUN
taxlaw-7405	405	45	of	of	ADP
taxlaw-7405	405	46	intangible	intangible	ADJ
taxlaw-7405	405	47	property	property	NOUN
taxlaw-7405	405	48	.	.	PUNCT
taxlaw-7405	406	1	in	in	ADP
taxlaw-7405	406	2	an	an	DET
taxlaw-7405	406	3	entity	entity	NOUN
taxlaw-7405	406	4	-	-	PUNCT
taxlaw-7405	406	5	by	by	ADP
taxlaw-7405	406	6	-	-	PUNCT
taxlaw-7405	406	7	entity	entity	NOUN
taxlaw-7405	406	8	or	or	CCONJ
taxlaw-7405	406	9	single	single	ADJ
taxlaw-7405	406	10	entity	entity	NOUN
taxlaw-7405	406	11	system	system	NOUN
taxlaw-7405	406	12	,	,	PUNCT
taxlaw-7405	406	13	such	such	ADJ
taxlaw-7405	406	14	payments	payment	NOUN
taxlaw-7405	406	15	do	do	AUX
taxlaw-7405	406	16	matter	matter	NOUN
taxlaw-7405	406	17	,	,	PUNCT
taxlaw-7405	406	18	particularly	particularly	ADV
taxlaw-7405	406	19	if	if	SCONJ
taxlaw-7405	406	20	the	the	DET
taxlaw-7405	406	21	payor	payor	NOUN
taxlaw-7405	406	22	and	and	CCONJ
taxlaw-7405	406	23	payee	payee	NOUN
taxlaw-7405	406	24	subsidiaries	subsidiary	NOUN
taxlaw-7405	406	25	reside	reside	VERB
taxlaw-7405	406	26	in	in	ADP
taxlaw-7405	406	27	different	different	ADJ
taxlaw-7405	406	28	states	state	NOUN
taxlaw-7405	406	29	.	.	PUNCT
taxlaw-7405	407	1	for	for	ADP
taxlaw-7405	407	2	these	these	DET
taxlaw-7405	407	3	reasons	reason	NOUN
taxlaw-7405	407	4	,	,	PUNCT
taxlaw-7405	407	5	most	most	ADJ
taxlaw-7405	407	6	tax	tax	NOUN
taxlaw-7405	407	7	experts	expert	NOUN
taxlaw-7405	407	8	believe	believe	VERB
taxlaw-7405	407	9	that	that	SCONJ
taxlaw-7405	407	10	single	single	ADJ
taxlaw-7405	407	11	entity	entity	NOUN
taxlaw-7405	407	12	states	state	NOUN
taxlaw-7405	407	13	face	face	VERB
taxlaw-7405	407	14	more	more	ADJ
taxlaw-7405	407	15	potential	potential	ADJ
taxlaw-7405	407	16	problems	problem	NOUN
taxlaw-7405	407	17	with	with	ADP
taxlaw-7405	407	18	corporate	corporate	ADJ
taxlaw-7405	407	19	tax	tax	NOUN
taxlaw-7405	407	20	avoidance	avoidance	NOUN
taxlaw-7405	407	21	than	than	SCONJ
taxlaw-7405	407	22	do	do	VERB
taxlaw-7405	407	23	combined	combine	VERB
taxlaw-7405	407	24	reporting	reporting	NOUN
taxlaw-7405	407	25	states	state	NOUN
taxlaw-7405	407	26	.	.	PUNCT
taxlaw-7405	408	1	now	now	ADV
taxlaw-7405	408	2	,	,	PUNCT
taxlaw-7405	408	3	the	the	DET
taxlaw-7405	408	4	states	state	NOUN
taxlaw-7405	408	5	with	with	ADP
taxlaw-7405	408	6	corporate	corporate	ADJ
taxlaw-7405	408	7	taxes	taxis	NOUN
taxlaw-7405	408	8	that	that	PRON
taxlaw-7405	408	9	have	have	AUX
taxlaw-7405	408	10	not	not	PART
taxlaw-7405	408	11	adopted	adopt	VERB
taxlaw-7405	408	12	combined	combined	ADJ
taxlaw-7405	408	13	reporting	reporting	NOUN
taxlaw-7405	408	14	(	(	PUNCT
taxlaw-7405	408	15	mostly	mostly	ADV
taxlaw-7405	408	16	in	in	ADP
taxlaw-7405	408	17	the	the	DET
taxlaw-7405	408	18	southern	southern	ADJ
taxlaw-7405	408	19	united	united	PROPN
taxlaw-7405	408	20	states	states	PROPN
taxlaw-7405	408	21	)	)	PUNCT
taxlaw-7405	408	22	all	all	PRON
taxlaw-7405	408	23	have	have	VERB
taxlaw-7405	408	24	their	their	PRON
taxlaw-7405	408	25	unique	unique	ADJ
taxlaw-7405	408	26	reasons	reason	NOUN
taxlaw-7405	408	27	for	for	ADP
taxlaw-7405	408	28	not	not	PART
taxlaw-7405	408	29	doing	do	VERB
taxlaw-7405	408	30	so	so	ADV
taxlaw-7405	408	31	.	.	PUNCT
taxlaw-7405	409	1	perhaps	perhaps	ADV
taxlaw-7405	409	2	there	there	PRON
taxlaw-7405	409	3	is	be	VERB
taxlaw-7405	409	4	a	a	DET
taxlaw-7405	409	5	coordination	coordination	NOUN
taxlaw-7405	409	6	problem	problem	NOUN
taxlaw-7405	409	7	in	in	ADP
taxlaw-7405	409	8	that	that	PRON
taxlaw-7405	409	9	being	be	AUX
taxlaw-7405	409	10	a	a	DET
taxlaw-7405	409	11	first	first	ADJ
taxlaw-7405	409	12	mover	mover	NOUN
taxlaw-7405	409	13	would	would	AUX
taxlaw-7405	409	14	make	make	VERB
taxlaw-7405	409	15	them	they	PRON
taxlaw-7405	409	16	stand	stand	VERB
taxlaw-7405	409	17	out	out	ADP
taxlaw-7405	409	18	from	from	ADP
taxlaw-7405	409	19	their	their	PRON
taxlaw-7405	409	20	neighbors	neighbor	NOUN
taxlaw-7405	409	21	.	.	PUNCT
taxlaw-7405	410	1	there	there	PRON
taxlaw-7405	410	2	are	be	VERB
taxlaw-7405	410	3	strong	strong	ADJ
taxlaw-7405	410	4	political	political	ADJ
taxlaw-7405	410	5	pressures	pressure	NOUN
taxlaw-7405	410	6	from	from	ADP
taxlaw-7405	410	7	the	the	DET
taxlaw-7405	410	8	business	business	NOUN
taxlaw-7405	410	9	community	community	NOUN
taxlaw-7405	410	10	not	not	PART
taxlaw-7405	410	11	to	to	PART
taxlaw-7405	410	12	adopt	adopt	VERB
taxlaw-7405	410	13	combined	combined	ADJ
taxlaw-7405	410	14	reporting	reporting	NOUN
taxlaw-7405	410	15	and	and	CCONJ
taxlaw-7405	410	16	the	the	DET
taxlaw-7405	410	17	states	state	NOUN
taxlaw-7405	410	18	may	may	AUX
taxlaw-7405	410	19	see	see	VERB
taxlaw-7405	410	20	this	this	PRON
taxlaw-7405	410	21	as	as	ADP
taxlaw-7405	410	22	an	an	DET
taxlaw-7405	410	23	economic	economic	ADJ
taxlaw-7405	410	24	development	development	NOUN
taxlaw-7405	410	25	matter	matter	NOUN
taxlaw-7405	410	26	on	on	ADP
taxlaw-7405	410	27	which	which	PRON
taxlaw-7405	410	28	they	they	PRON
taxlaw-7405	410	29	can	can	AUX
taxlaw-7405	410	30	not	not	PART
taxlaw-7405	410	31	afford	afford	VERB
taxlaw-7405	410	32	to	to	PART
taxlaw-7405	410	33	stand	stand	VERB
taxlaw-7405	410	34	out	out	ADP
taxlaw-7405	410	35	.	.	PUNCT
taxlaw-7405	411	1	finally	finally	ADV
taxlaw-7405	411	2	,	,	PUNCT
taxlaw-7405	411	3	they	they	PRON
taxlaw-7405	411	4	may	may	AUX
taxlaw-7405	411	5	believe	believe	VERB
taxlaw-7405	411	6	that	that	SCONJ
taxlaw-7405	411	7	entity	entity	NOUN
taxlaw-7405	411	8	-	-	PUNCT
taxlaw-7405	411	9	byentity	byentity	NOUN
taxlaw-7405	411	10	taxation	taxation	NOUN
taxlaw-7405	411	11	is	be	AUX
taxlaw-7405	411	12	better	well	ADJ
taxlaw-7405	411	13	on	on	ADP
taxlaw-7405	411	14	the	the	DET
taxlaw-7405	411	15	merits.52	merits.52	NOUN
taxlaw-7405	411	16	whatever	whatever	PRON
taxlaw-7405	411	17	the	the	DET
taxlaw-7405	411	18	precise	precise	ADJ
taxlaw-7405	411	19	reason	reason	NOUN
taxlaw-7405	411	20	,	,	PUNCT
taxlaw-7405	411	21	these	these	DET
taxlaw-7405	411	22	states	state	NOUN
taxlaw-7405	411	23	do	do	AUX
taxlaw-7405	411	24	subject	subject	VERB
taxlaw-7405	411	25	themselves	themselves	PRON
taxlaw-7405	411	26	to	to	ADP
taxlaw-7405	411	27	the	the	DET
taxlaw-7405	411	28	additional	additional	ADJ
taxlaw-7405	411	29	risks	risk	NOUN
taxlaw-7405	411	30	of	of	ADP
taxlaw-7405	411	31	profit	profit	NOUN
taxlaw-7405	411	32	-	-	PUNCT
taxlaw-7405	411	33	shifting	shift	VERB
taxlaw-7405	411	34	to	to	ADP
taxlaw-7405	411	35	other	other	ADJ
taxlaw-7405	411	36	states	state	NOUN
taxlaw-7405	411	37	.	.	PUNCT
taxlaw-7405	412	1	one	one	NUM
taxlaw-7405	412	2	potential	potential	ADJ
taxlaw-7405	412	3	response	response	NOUN
taxlaw-7405	412	4	to	to	ADP
taxlaw-7405	412	5	this	this	DET
taxlaw-7405	412	6	risk	risk	NOUN
taxlaw-7405	412	7	would	would	AUX
taxlaw-7405	412	8	be	be	AUX
taxlaw-7405	412	9	to	to	PART
taxlaw-7405	412	10	impose	impose	VERB
taxlaw-7405	412	11	another	another	DET
taxlaw-7405	412	12	tax	tax	NOUN
taxlaw-7405	412	13	on	on	ADP
taxlaw-7405	412	14	corporations	corporation	NOUN
taxlaw-7405	412	15	that	that	PRON
taxlaw-7405	412	16	can	can	AUX
taxlaw-7405	412	17	not	not	PART
taxlaw-7405	412	18	be	be	AUX
taxlaw-7405	412	19	as	as	ADV
taxlaw-7405	412	20	easily	easily	ADV
taxlaw-7405	412	21	shifted	shift	VERB
taxlaw-7405	412	22	.	.	PUNCT
taxlaw-7405	413	1	in	in	ADP
taxlaw-7405	413	2	fact	fact	NOUN
taxlaw-7405	413	3	,	,	PUNCT
taxlaw-7405	413	4	many	many	ADJ
taxlaw-7405	413	5	of	of	ADP
taxlaw-7405	413	6	the	the	DET
taxlaw-7405	413	7	single	single	ADJ
taxlaw-7405	413	8	entity	entity	NOUN
taxlaw-7405	413	9	states	state	NOUN
taxlaw-7405	413	10	in	in	ADP
taxlaw-7405	413	11	addition	addition	NOUN
taxlaw-7405	413	12	to	to	ADP
taxlaw-7405	413	13	their	their	PRON
taxlaw-7405	413	14	state	state	NOUN
taxlaw-7405	413	15	corporate	corporate	ADJ
taxlaw-7405	413	16	income	income	NOUN
taxlaw-7405	413	17	tax	tax	NOUN
taxlaw-7405	413	18	also	also	ADV
taxlaw-7405	413	19	have	have	VERB
taxlaw-7405	413	20	a	a	DET
taxlaw-7405	413	21	corporate	corporate	ADJ
taxlaw-7405	413	22	franchise	franchise	NOUN
taxlaw-7405	413	23	or	or	CCONJ
taxlaw-7405	413	24	net	net	ADJ
taxlaw-7405	413	25	worth	worth	ADJ
taxlaw-7405	413	26	tax	tax	NOUN
taxlaw-7405	413	27	.	.	PUNCT
taxlaw-7405	414	1	of	of	ADP
taxlaw-7405	414	2	the	the	DET
taxlaw-7405	414	3	sixteen	sixteen	NUM
taxlaw-7405	414	4	states	state	NOUN
taxlaw-7405	414	5	that	that	PRON
taxlaw-7405	414	6	have	have	VERB
taxlaw-7405	414	7	franchise	franchise	NOUN
taxlaw-7405	414	8	taxes	taxis	NOUN
taxlaw-7405	414	9	,	,	PUNCT
taxlaw-7405	414	10	nine	nine	NUM
taxlaw-7405	414	11	of	of	ADP
taxlaw-7405	414	12	them	they	PRON
taxlaw-7405	414	13	are	be	AUX
taxlaw-7405	414	14	single	single	ADJ
taxlaw-7405	414	15	entity	entity	NOUN
taxlaw-7405	414	16	states	state	NOUN
taxlaw-7405	414	17	.	.	PUNCT
taxlaw-7405	415	1	the	the	DET
taxlaw-7405	415	2	franchise	franchise	NOUN
taxlaw-7405	415	3	tax	tax	NOUN
taxlaw-7405	415	4	in	in	ADP
taxlaw-7405	415	5	these	these	DET
taxlaw-7405	415	6	states	state	NOUN
taxlaw-7405	415	7	could	could	AUX
taxlaw-7405	415	8	be	be	AUX
taxlaw-7405	415	9	a	a	DET
taxlaw-7405	415	10	vehicle	vehicle	NOUN
taxlaw-7405	415	11	to	to	PART
taxlaw-7405	415	12	ensure	ensure	VERB
taxlaw-7405	415	13	that	that	SCONJ
taxlaw-7405	415	14	they	they	PRON
taxlaw-7405	415	15	receive	receive	VERB
taxlaw-7405	415	16	some	some	DET
taxlaw-7405	415	17	revenue	revenue	NOUN
taxlaw-7405	415	18	from	from	ADP
taxlaw-7405	415	19	multistate	multistate	NOUN
taxlaw-7405	415	20	corporations	corporation	NOUN
taxlaw-7405	415	21	in	in	ADP
taxlaw-7405	415	22	the	the	DET
taxlaw-7405	415	23	face	face	NOUN
taxlaw-7405	415	24	of	of	ADP
taxlaw-7405	415	25	potential	potential	ADJ
taxlaw-7405	415	26	profit	profit	NOUN
taxlaw-7405	415	27	shifting	shifting	NOUN
taxlaw-7405	415	28	.	.	PUNCT
taxlaw-7405	416	1	later	later	ADV
taxlaw-7405	416	2	in	in	ADP
taxlaw-7405	416	3	this	this	DET
taxlaw-7405	416	4	article	article	NOUN
taxlaw-7405	416	5	,	,	PUNCT
taxlaw-7405	416	6	i	i	PRON
taxlaw-7405	416	7	discuss	discuss	VERB
taxlaw-7405	416	8	a	a	DET
taxlaw-7405	416	9	more	more	ADV
taxlaw-7405	416	10	concrete	concrete	ADJ
taxlaw-7405	416	11	proposal	proposal	NOUN
taxlaw-7405	416	12	to	to	PART
taxlaw-7405	416	13	have	have	AUX
taxlaw-7405	416	14	the	the	DET
taxlaw-7405	416	15	franchise	franchise	NOUN
taxlaw-7405	416	16	tax	tax	NOUN
taxlaw-7405	416	17	serve	serve	NOUN
taxlaw-7405	416	18	as	as	ADP
taxlaw-7405	416	19	an	an	DET
taxlaw-7405	416	20	alternative	alternative	ADJ
taxlaw-7405	416	21	minimum	minimum	ADJ
taxlaw-7405	416	22	tax	tax	NOUN
taxlaw-7405	416	23	for	for	ADP
taxlaw-7405	416	24	corporations	corporation	NOUN
taxlaw-7405	416	25	.	.	PUNCT
taxlaw-7405	417	1	51	51	NUM
taxlaw-7405	417	2	see	see	VERB
taxlaw-7405	417	3	e.g.	e.g.	ADV
taxlaw-7405	417	4	,	,	PUNCT
taxlaw-7405	417	5	center	center	NOUN
taxlaw-7405	417	6	on	on	ADP
taxlaw-7405	417	7	budget	budget	NOUN
taxlaw-7405	417	8	and	and	CCONJ
taxlaw-7405	417	9	policy	policy	NOUN
taxlaw-7405	417	10	priorities	priority	NOUN
taxlaw-7405	417	11	,	,	PUNCT
taxlaw-7405	417	12	28	28	NUM
taxlaw-7405	417	13	states	state	NOUN
taxlaw-7405	417	14	plus	plus	CCONJ
taxlaw-7405	417	15	d.c	d.c	PROPN
taxlaw-7405	417	16	require	require	VERB
taxlaw-7405	417	17	combined	combined	ADJ
taxlaw-7405	417	18	reporting	reporting	NOUN
taxlaw-7405	417	19	for	for	ADP
taxlaw-7405	417	20	the	the	DET
taxlaw-7405	417	21	state	state	NOUN
taxlaw-7405	417	22	corporate	corporate	ADJ
taxlaw-7405	417	23	income	income	NOUN
taxlaw-7405	417	24	tax	tax	NOUN
taxlaw-7405	417	25	(	(	PUNCT
taxlaw-7405	417	26	2018	2018	NUM
taxlaw-7405	417	27	)	)	PUNCT
taxlaw-7405	417	28	,	,	PUNCT
taxlaw-7405	417	29	https://www.cbpp.org/27-states-plus-dc-require-combinedreporting-for-the-state-corporate-income-tax	https://www.cbpp.org/27-states-plus-dc-require-combinedreporting-for-the-state-corporate-income-tax	PROPN
taxlaw-7405	417	30	[	[	X
taxlaw-7405	417	31	https://perma.cc/9fjf-fmlp	https://perma.cc/9fjf-fmlp	X
taxlaw-7405	417	32	]	]	X
taxlaw-7405	417	33	.	.	PUNCT
taxlaw-7405	418	1	52	52	NUM
taxlaw-7405	418	2	see	see	VERB
taxlaw-7405	418	3	la	la	PROPN
taxlaw-7405	418	4	.	.	PUNCT
taxlaw-7405	418	5	tax	tax	NOUN
taxlaw-7405	418	6	inst	inst	PROPN
taxlaw-7405	418	7	.	.	PROPN
taxlaw-7405	418	8	,	,	PUNCT
taxlaw-7405	418	9	report	report	VERB
taxlaw-7405	418	10	to	to	ADP
taxlaw-7405	418	11	the	the	DET
taxlaw-7405	418	12	legislature	legislature	NOUN
taxlaw-7405	418	13	on	on	ADP
taxlaw-7405	418	14	corporate	corporate	ADJ
taxlaw-7405	418	15	income	income	NOUN
taxlaw-7405	418	16	tax	tax	NOUN
taxlaw-7405	418	17	combined	combine	VERB
taxlaw-7405	418	18	reporting	reporting	NOUN
taxlaw-7405	418	19	,	,	PUNCT
taxlaw-7405	418	20	2019	2019	NUM
taxlaw-7405	418	21	-	-	SYM
taxlaw-7405	418	22	001	001	NUM
taxlaw-7405	418	23	(	(	PUNCT
taxlaw-7405	418	24	2019	2019	NUM
taxlaw-7405	418	25	)	)	PUNCT
taxlaw-7405	418	26	,	,	PUNCT
taxlaw-7405	419	1	http://revenue.louisiana.gov/miscellaneous/txi%202019-001%20mucr	http://revenue.louisiana.gov/miscellaneous/txi%202019-001%20mucr	NOUN
taxlaw-7405	419	2	%	%	NOUN
taxlaw-7405	419	3	20report.pdf	20report.pdf	NUM
taxlaw-7405	420	1	[	[	X
taxlaw-7405	420	2	https://perma.cc/2ljc-m76w	https://perma.cc/2ljc-m76w	X
taxlaw-7405	420	3	]	]	PUNCT
taxlaw-7405	420	4	.	.	PUNCT
taxlaw-7405	421	1	2020	2020	NUM
taxlaw-7405	421	2	]	]	PUNCT
taxlaw-7405	422	1	a	a	DET
taxlaw-7405	422	2	minimal	minimal	ADJ
taxlaw-7405	422	3	role	role	NOUN
taxlaw-7405	422	4	for	for	ADP
taxlaw-7405	422	5	minimum	minimum	ADJ
taxlaw-7405	422	6	taxes	taxis	NOUN
taxlaw-7405	422	7	17	17	NUM
taxlaw-7405	422	8	iii	iii	NOUN
taxlaw-7405	422	9	.	.	PUNCT
taxlaw-7405	422	10	tax	tax	NOUN
taxlaw-7405	422	11	design	design	NOUN
taxlaw-7405	422	12	issues	issue	NOUN
taxlaw-7405	422	13	in	in	ADP
taxlaw-7405	422	14	this	this	DET
taxlaw-7405	422	15	section	section	NOUN
taxlaw-7405	422	16	i	i	PRON
taxlaw-7405	422	17	address	address	VERB
taxlaw-7405	422	18	some	some	DET
taxlaw-7405	422	19	issues	issue	NOUN
taxlaw-7405	422	20	that	that	PRON
taxlaw-7405	422	21	have	have	AUX
taxlaw-7405	422	22	arisen	arise	VERB
taxlaw-7405	422	23	with	with	ADP
taxlaw-7405	422	24	the	the	DET
taxlaw-7405	422	25	individual	individual	ADJ
taxlaw-7405	422	26	and	and	CCONJ
taxlaw-7405	422	27	corporate	corporate	ADJ
taxlaw-7405	422	28	alternative	alternative	ADJ
taxlaw-7405	422	29	minimum	minimum	ADJ
taxlaw-7405	422	30	taxes	taxis	NOUN
taxlaw-7405	422	31	.	.	PUNCT
taxlaw-7405	423	1	i	i	PRON
taxlaw-7405	423	2	highlight	highlight	VERB
taxlaw-7405	423	3	two	two	NUM
taxlaw-7405	423	4	themes	theme	NOUN
taxlaw-7405	423	5	.	.	PUNCT
taxlaw-7405	424	1	first	first	ADV
taxlaw-7405	424	2	,	,	PUNCT
taxlaw-7405	424	3	both	both	DET
taxlaw-7405	424	4	taxes	taxis	NOUN
taxlaw-7405	424	5	evolved	evolve	VERB
taxlaw-7405	424	6	over	over	ADP
taxlaw-7405	424	7	time	time	NOUN
taxlaw-7405	424	8	away	away	ADV
taxlaw-7405	424	9	from	from	ADP
taxlaw-7405	424	10	their	their	PRON
taxlaw-7405	424	11	original	original	ADJ
taxlaw-7405	424	12	goals	goal	NOUN
taxlaw-7405	424	13	,	,	PUNCT
taxlaw-7405	424	14	which	which	PRON
taxlaw-7405	424	15	eventually	eventually	ADV
taxlaw-7405	424	16	led	lead	VERB
taxlaw-7405	424	17	to	to	ADP
taxlaw-7405	424	18	either	either	CCONJ
taxlaw-7405	424	19	their	their	PRON
taxlaw-7405	424	20	effective	effective	ADJ
taxlaw-7405	424	21	or	or	CCONJ
taxlaw-7405	424	22	actual	actual	ADJ
taxlaw-7405	424	23	demise	demise	NOUN
taxlaw-7405	424	24	.	.	PUNCT
taxlaw-7405	425	1	i	i	PRON
taxlaw-7405	425	2	try	try	VERB
taxlaw-7405	425	3	to	to	PART
taxlaw-7405	425	4	understand	understand	VERB
taxlaw-7405	425	5	the	the	DET
taxlaw-7405	425	6	features	feature	NOUN
taxlaw-7405	425	7	of	of	ADP
taxlaw-7405	425	8	the	the	DET
taxlaw-7405	425	9	taxes	taxis	NOUN
taxlaw-7405	425	10	which	which	PRON
taxlaw-7405	425	11	led	lead	VERB
taxlaw-7405	425	12	to	to	ADP
taxlaw-7405	425	13	this	this	DET
taxlaw-7405	425	14	evolution	evolution	NOUN
taxlaw-7405	425	15	.	.	PUNCT
taxlaw-7405	426	1	second	second	ADJ
taxlaw-7405	426	2	,	,	PUNCT
taxlaw-7405	426	3	i	i	PRON
taxlaw-7405	426	4	explore	explore	VERB
taxlaw-7405	426	5	the	the	DET
taxlaw-7405	426	6	idea	idea	NOUN
taxlaw-7405	426	7	that	that	PRON
taxlaw-7405	426	8	has	have	AUX
taxlaw-7405	426	9	been	be	AUX
taxlaw-7405	426	10	recently	recently	ADV
taxlaw-7405	426	11	resurrected	resurrect	VERB
taxlaw-7405	426	12	of	of	ADP
taxlaw-7405	426	13	using	use	VERB
taxlaw-7405	426	14	non	non	ADJ
taxlaw-7405	426	15	-	-	ADJ
taxlaw-7405	426	16	tax	tax	ADJ
taxlaw-7405	426	17	bases	basis	NOUN
taxlaw-7405	426	18	—	—	PUNCT
taxlaw-7405	426	19	for	for	ADP
taxlaw-7405	426	20	example	example	NOUN
taxlaw-7405	426	21	,	,	PUNCT
taxlaw-7405	426	22	financial	financial	ADJ
taxlaw-7405	426	23	accounting	accounting	NOUN
taxlaw-7405	426	24	measures	measure	NOUN
taxlaw-7405	426	25	—	—	PUNCT
taxlaw-7405	426	26	to	to	PART
taxlaw-7405	426	27	serve	serve	VERB
taxlaw-7405	426	28	as	as	ADP
taxlaw-7405	426	29	the	the	DET
taxlaw-7405	426	30	basis	basis	NOUN
taxlaw-7405	426	31	for	for	ADP
taxlaw-7405	426	32	alternative	alternative	ADJ
taxlaw-7405	426	33	taxes	taxis	NOUN
taxlaw-7405	426	34	.	.	PUNCT
taxlaw-7405	427	1	a.	a.	NOUN
taxlaw-7405	427	2	policy	policy	NOUN
taxlaw-7405	427	3	drift	drift	NOUN
taxlaw-7405	427	4	and	and	CCONJ
taxlaw-7405	427	5	the	the	DET
taxlaw-7405	427	6	individual	individual	ADJ
taxlaw-7405	427	7	and	and	CCONJ
taxlaw-7405	427	8	corporate	corporate	ADJ
taxlaw-7405	427	9	alternative	alternative	ADJ
taxlaw-7405	427	10	minimum	minimum	ADJ
taxlaw-7405	427	11	taxes	taxis	NOUN
taxlaw-7405	427	12	during	during	ADP
taxlaw-7405	427	13	the	the	DET
taxlaw-7405	427	14	first	first	ADJ
taxlaw-7405	427	15	part	part	NOUN
taxlaw-7405	427	16	of	of	ADP
taxlaw-7405	427	17	the	the	DET
taxlaw-7405	427	18	decade	decade	NOUN
taxlaw-7405	427	19	of	of	ADP
taxlaw-7405	427	20	the	the	DET
taxlaw-7405	427	21	2000s	2000s	NUM
taxlaw-7405	427	22	,	,	PUNCT
taxlaw-7405	427	23	the	the	DET
taxlaw-7405	427	24	number	number	NOUN
taxlaw-7405	427	25	of	of	ADP
taxlaw-7405	427	26	taxpayers	taxpayer	NOUN
taxlaw-7405	427	27	subject	subject	ADJ
taxlaw-7405	427	28	to	to	ADP
taxlaw-7405	427	29	the	the	DET
taxlaw-7405	427	30	alternative	alternative	ADJ
taxlaw-7405	427	31	minimum	minimum	ADJ
taxlaw-7405	427	32	tax	tax	NOUN
taxlaw-7405	427	33	rose	rise	VERB
taxlaw-7405	427	34	from	from	ADP
taxlaw-7405	427	35	approximately	approximately	ADV
taxlaw-7405	427	36	1	1	NUM
taxlaw-7405	427	37	million	million	NUM
taxlaw-7405	427	38	in	in	ADP
taxlaw-7405	427	39	1999	1999	NUM
taxlaw-7405	427	40	to	to	ADP
taxlaw-7405	427	41	over	over	ADP
taxlaw-7405	427	42	4	4	NUM
taxlaw-7405	427	43	million	million	NUM
taxlaw-7405	427	44	by	by	ADP
taxlaw-7405	427	45	2005.53	2005.53	NUM
taxlaw-7405	427	46	projections	projection	NOUN
taxlaw-7405	427	47	made	make	VERB
taxlaw-7405	427	48	by	by	ADP
taxlaw-7405	427	49	tax	tax	NOUN
taxlaw-7405	427	50	experts	expert	NOUN
taxlaw-7405	427	51	in	in	ADP
taxlaw-7405	427	52	2003	2003	NUM
taxlaw-7405	427	53	and	and	CCONJ
taxlaw-7405	427	54	2005	2005	NUM
taxlaw-7405	427	55	predicted	predict	VERB
taxlaw-7405	427	56	that	that	SCONJ
taxlaw-7405	427	57	without	without	ADP
taxlaw-7405	427	58	changes	change	NOUN
taxlaw-7405	427	59	to	to	ADP
taxlaw-7405	427	60	the	the	DET
taxlaw-7405	427	61	amt	amt	PROPN
taxlaw-7405	427	62	rules	rule	NOUN
taxlaw-7405	427	63	,	,	PUNCT
taxlaw-7405	427	64	over	over	ADP
taxlaw-7405	427	65	30	30	NUM
taxlaw-7405	427	66	million	million	NUM
taxlaw-7405	427	67	taxpayers	taxpayer	NOUN
taxlaw-7405	427	68	would	would	AUX
taxlaw-7405	427	69	be	be	AUX
taxlaw-7405	427	70	subject	subject	ADJ
taxlaw-7405	427	71	to	to	ADP
taxlaw-7405	427	72	the	the	DET
taxlaw-7405	427	73	amt	amt	PROPN
taxlaw-7405	427	74	by	by	ADP
taxlaw-7405	427	75	2010.54	2010.54	NUM
taxlaw-7405	427	76	in	in	ADP
taxlaw-7405	427	77	fact	fact	NOUN
taxlaw-7405	427	78	,	,	PUNCT
taxlaw-7405	427	79	though	though	ADV
taxlaw-7405	427	80	,	,	PUNCT
taxlaw-7405	427	81	the	the	DET
taxlaw-7405	427	82	number	number	NOUN
taxlaw-7405	427	83	of	of	ADP
taxlaw-7405	427	84	amt	amt	PROPN
taxlaw-7405	427	85	taxpayers	taxpayer	NOUN
taxlaw-7405	427	86	stabilized	stabilize	VERB
taxlaw-7405	427	87	in	in	ADP
taxlaw-7405	427	88	the	the	DET
taxlaw-7405	427	89	4	4	NUM
taxlaw-7405	427	90	-	-	SYM
taxlaw-7405	427	91	5	5	NUM
taxlaw-7405	427	92	million	million	NUM
taxlaw-7405	427	93	range	range	NOUN
taxlaw-7405	427	94	until	until	ADP
taxlaw-7405	427	95	the	the	DET
taxlaw-7405	427	96	sharp	sharp	ADJ
taxlaw-7405	427	97	curtailment	curtailment	NOUN
taxlaw-7405	427	98	of	of	ADP
taxlaw-7405	427	99	the	the	DET
taxlaw-7405	427	100	amt	amt	PROPN
taxlaw-7405	427	101	in	in	ADP
taxlaw-7405	427	102	2018	2018	NUM
taxlaw-7405	427	103	.	.	PUNCT
taxlaw-7405	428	1	the	the	DET
taxlaw-7405	428	2	initial	initial	ADJ
taxlaw-7405	428	3	increase	increase	NOUN
taxlaw-7405	428	4	in	in	ADP
taxlaw-7405	428	5	the	the	DET
taxlaw-7405	428	6	projected	project	VERB
taxlaw-7405	428	7	rise	rise	NOUN
taxlaw-7405	428	8	in	in	ADP
taxlaw-7405	428	9	the	the	DET
taxlaw-7405	428	10	number	number	NOUN
taxlaw-7405	428	11	of	of	ADP
taxlaw-7405	428	12	amt	amt	PROPN
taxlaw-7405	428	13	taxpayers	taxpayer	NOUN
taxlaw-7405	428	14	can	can	AUX
taxlaw-7405	428	15	be	be	AUX
taxlaw-7405	428	16	attributed	attribute	VERB
taxlaw-7405	428	17	to	to	ADP
taxlaw-7405	428	18	the	the	DET
taxlaw-7405	428	19	intricate	intricate	ADJ
taxlaw-7405	428	20	interactions	interaction	NOUN
taxlaw-7405	428	21	between	between	ADP
taxlaw-7405	428	22	the	the	DET
taxlaw-7405	428	23	regular	regular	ADJ
taxlaw-7405	428	24	tax	tax	NOUN
taxlaw-7405	428	25	system	system	NOUN
taxlaw-7405	428	26	and	and	CCONJ
taxlaw-7405	428	27	the	the	DET
taxlaw-7405	428	28	amt	amt	PROPN
taxlaw-7405	428	29	.	.	PUNCT
taxlaw-7405	429	1	taxpayers	taxpayer	NOUN
taxlaw-7405	429	2	first	first	ADV
taxlaw-7405	429	3	calculate	calculate	VERB
taxlaw-7405	429	4	their	their	PRON
taxlaw-7405	429	5	regular	regular	ADJ
taxlaw-7405	429	6	tax	tax	NOUN
taxlaw-7405	429	7	liability	liability	NOUN
taxlaw-7405	429	8	,	,	PUNCT
taxlaw-7405	429	9	then	then	ADV
taxlaw-7405	429	10	make	make	VERB
taxlaw-7405	429	11	an	an	DET
taxlaw-7405	429	12	alternative	alternative	ADJ
taxlaw-7405	429	13	calculation	calculation	NOUN
taxlaw-7405	429	14	under	under	ADP
taxlaw-7405	429	15	the	the	DET
taxlaw-7405	429	16	amt	amt	PROPN
taxlaw-7405	429	17	disallowing	disallow	VERB
taxlaw-7405	429	18	certain	certain	ADJ
taxlaw-7405	429	19	tax	tax	NOUN
taxlaw-7405	429	20	preferences	preference	NOUN
taxlaw-7405	429	21	and	and	CCONJ
taxlaw-7405	429	22	calculating	calculate	VERB
taxlaw-7405	429	23	their	their	PRON
taxlaw-7405	429	24	amt	amt	PROPN
taxlaw-7405	429	25	amount	amount	NOUN
taxlaw-7405	429	26	under	under	ADP
taxlaw-7405	429	27	the	the	DET
taxlaw-7405	429	28	exemption	exemption	NOUN
taxlaw-7405	429	29	levels	level	NOUN
taxlaw-7405	429	30	,	,	PUNCT
taxlaw-7405	429	31	rules	rule	NOUN
taxlaw-7405	429	32	for	for	ADP
taxlaw-7405	429	33	phaseouts	phaseout	NOUN
taxlaw-7405	429	34	of	of	ADP
taxlaw-7405	429	35	the	the	DET
taxlaw-7405	429	36	exemptions	exemption	NOUN
taxlaw-7405	429	37	,	,	PUNCT
taxlaw-7405	429	38	and	and	CCONJ
taxlaw-7405	429	39	the	the	DET
taxlaw-7405	429	40	tax	tax	NOUN
taxlaw-7405	429	41	rates	rate	NOUN
taxlaw-7405	429	42	under	under	ADP
taxlaw-7405	429	43	the	the	DET
taxlaw-7405	429	44	amt	amt	PROPN
taxlaw-7405	429	45	.	.	PUNCT
taxlaw-7405	430	1	if	if	SCONJ
taxlaw-7405	430	2	the	the	DET
taxlaw-7405	430	3	calculated	calculate	VERB
taxlaw-7405	430	4	amt	amt	PROPN
taxlaw-7405	430	5	amount	amount	NOUN
taxlaw-7405	430	6	is	be	AUX
taxlaw-7405	430	7	higher	high	ADJ
taxlaw-7405	430	8	than	than	ADP
taxlaw-7405	430	9	their	their	PRON
taxlaw-7405	430	10	regular	regular	ADJ
taxlaw-7405	430	11	tax	tax	NOUN
taxlaw-7405	430	12	liability	liability	NOUN
taxlaw-7405	430	13	,	,	PUNCT
taxlaw-7405	430	14	taxpayers	taxpayer	NOUN
taxlaw-7405	430	15	pay	pay	VERB
taxlaw-7405	430	16	the	the	DET
taxlaw-7405	430	17	difference	difference	NOUN
taxlaw-7405	430	18	as	as	ADP
taxlaw-7405	430	19	an	an	DET
taxlaw-7405	430	20	additional	additional	ADJ
taxlaw-7405	430	21	amt	amt	NOUN
taxlaw-7405	430	22	.	.	PUNCT
taxlaw-7405	431	1	aside	aside	ADV
taxlaw-7405	431	2	from	from	ADP
taxlaw-7405	431	3	the	the	DET
taxlaw-7405	431	4	amt	amt	PROPN
taxlaw-7405	431	5	tax	tax	NOUN
taxlaw-7405	431	6	preferences	preference	NOUN
taxlaw-7405	431	7	,	,	PUNCT
taxlaw-7405	431	8	the	the	DET
taxlaw-7405	431	9	base	base	NOUN
taxlaw-7405	431	10	and	and	CCONJ
taxlaw-7405	431	11	rates	rate	NOUN
taxlaw-7405	431	12	of	of	ADP
taxlaw-7405	431	13	the	the	DET
taxlaw-7405	431	14	regular	regular	ADJ
taxlaw-7405	431	15	tax	tax	NOUN
taxlaw-7405	431	16	and	and	CCONJ
taxlaw-7405	431	17	the	the	DET
taxlaw-7405	431	18	exemption	exemption	NOUN
taxlaw-7405	431	19	level	level	NOUN
taxlaw-7405	431	20	,	,	PUNCT
taxlaw-7405	431	21	phaseout	phaseout	NOUN
taxlaw-7405	431	22	and	and	CCONJ
taxlaw-7405	431	23	rates	rate	NOUN
taxlaw-7405	431	24	of	of	ADP
taxlaw-7405	431	25	the	the	DET
taxlaw-7405	431	26	amt	amt	PROPN
taxlaw-7405	431	27	are	be	AUX
taxlaw-7405	431	28	primary	primary	ADJ
taxlaw-7405	431	29	determinants	determinant	NOUN
taxlaw-7405	431	30	of	of	ADP
taxlaw-7405	431	31	total	total	ADJ
taxlaw-7405	431	32	tax	tax	NOUN
taxlaw-7405	431	33	liability	liability	NOUN
taxlaw-7405	431	34	and	and	CCONJ
taxlaw-7405	431	35	the	the	DET
taxlaw-7405	431	36	number	number	NOUN
taxlaw-7405	431	37	of	of	ADP
taxlaw-7405	431	38	taxpayers	taxpayer	NOUN
taxlaw-7405	431	39	subject	subject	ADJ
taxlaw-7405	431	40	to	to	ADP
taxlaw-7405	431	41	the	the	DET
taxlaw-7405	431	42	amt	amt	PROPN
taxlaw-7405	431	43	.	.	PUNCT
taxlaw-7405	432	1	when	when	SCONJ
taxlaw-7405	432	2	significant	significant	ADJ
taxlaw-7405	432	3	changes	change	NOUN
taxlaw-7405	432	4	were	be	AUX
taxlaw-7405	432	5	made	make	VERB
taxlaw-7405	432	6	to	to	ADP
taxlaw-7405	432	7	the	the	DET
taxlaw-7405	432	8	regular	regular	ADJ
taxlaw-7405	432	9	tax	tax	NOUN
taxlaw-7405	432	10	system	system	NOUN
taxlaw-7405	432	11	in	in	ADP
taxlaw-7405	432	12	2001	2001	NUM
taxlaw-7405	432	13	,	,	PUNCT
taxlaw-7405	432	14	2003	2003	NUM
taxlaw-7405	432	15	,	,	PUNCT
taxlaw-7405	432	16	and	and	CCONJ
taxlaw-7405	432	17	2004	2004	NUM
taxlaw-7405	432	18	,	,	PUNCT
taxlaw-7405	432	19	all	all	PRON
taxlaw-7405	432	20	of	of	ADP
taxlaw-7405	432	21	which	which	PRON
taxlaw-7405	432	22	lowered	lower	VERB
taxlaw-7405	432	23	tax	tax	NOUN
taxlaw-7405	432	24	liabilities	liability	NOUN
taxlaw-7405	432	25	,	,	PUNCT
taxlaw-7405	432	26	there	there	PRON
taxlaw-7405	432	27	necessarily	necessarily	ADV
taxlaw-7405	432	28	would	would	AUX
taxlaw-7405	432	29	have	have	AUX
taxlaw-7405	432	30	been	be	AUX
taxlaw-7405	432	31	an	an	DET
taxlaw-7405	432	32	increase	increase	NOUN
taxlaw-7405	432	33	in	in	ADP
taxlaw-7405	432	34	amt	amt	PROPN
taxlaw-7405	432	35	liability	liability	NOUN
taxlaw-7405	432	36	unless	unless	SCONJ
taxlaw-7405	432	37	the	the	DET
taxlaw-7405	432	38	key	key	ADJ
taxlaw-7405	432	39	tax	tax	NOUN
taxlaw-7405	432	40	parameters	parameter	NOUN
taxlaw-7405	432	41	of	of	ADP
taxlaw-7405	432	42	the	the	DET
taxlaw-7405	432	43	amt	amt	PROPN
taxlaw-7405	432	44	were	be	AUX
taxlaw-7405	432	45	changed	change	VERB
taxlaw-7405	432	46	as	as	ADV
taxlaw-7405	432	47	well	well	ADV
taxlaw-7405	432	48	.	.	PUNCT
taxlaw-7405	433	1	while	while	SCONJ
taxlaw-7405	433	2	there	there	PRON
taxlaw-7405	433	3	were	be	VERB
taxlaw-7405	433	4	some	some	DET
taxlaw-7405	433	5	minor	minor	ADJ
taxlaw-7405	433	6	changes	change	NOUN
taxlaw-7405	433	7	to	to	ADP
taxlaw-7405	433	8	amt	amt	PROPN
taxlaw-7405	433	9	exemption	exemption	NOUN
taxlaw-7405	433	10	levels	level	NOUN
taxlaw-7405	433	11	that	that	PRON
taxlaw-7405	433	12	accompanied	accompany	VERB
taxlaw-7405	433	13	these	these	DET
taxlaw-7405	433	14	tax	tax	NOUN
taxlaw-7405	433	15	bills	bill	NOUN
taxlaw-7405	433	16	,	,	PUNCT
taxlaw-7405	433	17	they	they	PRON
taxlaw-7405	433	18	were	be	AUX
taxlaw-7405	433	19	not	not	PART
taxlaw-7405	433	20	enough	enough	ADJ
taxlaw-7405	433	21	to	to	PART
taxlaw-7405	433	22	prevent	prevent	VERB
taxlaw-7405	433	23	the	the	DET
taxlaw-7405	433	24	number	number	NOUN
taxlaw-7405	433	25	of	of	ADP
taxlaw-7405	433	26	amt	amt	PROPN
taxlaw-7405	433	27	taxpayers	taxpayer	NOUN
taxlaw-7405	433	28	from	from	ADP
taxlaw-7405	433	29	increasing	increase	VERB
taxlaw-7405	433	30	by	by	ADP
taxlaw-7405	433	31	a	a	DET
taxlaw-7405	433	32	factor	factor	NOUN
taxlaw-7405	433	33	of	of	ADP
taxlaw-7405	433	34	four	four	NUM
taxlaw-7405	433	35	over	over	ADP
taxlaw-7405	433	36	this	this	DET
taxlaw-7405	433	37	period	period	NOUN
taxlaw-7405	433	38	.	.	PUNCT
taxlaw-7405	434	1	the	the	DET
taxlaw-7405	434	2	additional	additional	ADJ
taxlaw-7405	434	3	revenue	revenue	NOUN
taxlaw-7405	434	4	from	from	ADP
taxlaw-7405	434	5	the	the	DET
taxlaw-7405	434	6	amt	amt	PROPN
taxlaw-7405	434	7	would	would	AUX
taxlaw-7405	434	8	have	have	AUX
taxlaw-7405	434	9	been	be	AUX
taxlaw-7405	434	10	incorporated	incorporate	VERB
taxlaw-7405	434	11	into	into	ADP
taxlaw-7405	434	12	the	the	DET
taxlaw-7405	434	13	revenue	revenue	NOUN
taxlaw-7405	434	14	projections	projection	NOUN
taxlaw-7405	434	15	for	for	ADP
taxlaw-7405	434	16	the	the	DET
taxlaw-7405	434	17	tax	tax	NOUN
taxlaw-7405	434	18	bills	bill	NOUN
taxlaw-7405	434	19	so	so	SCONJ
taxlaw-7405	434	20	that	that	SCONJ
taxlaw-7405	434	21	the	the	DET
taxlaw-7405	434	22	tax	tax	NOUN
taxlaw-7405	434	23	committees	committee	NOUN
taxlaw-7405	434	24	and	and	CCONJ
taxlaw-7405	434	25	presumably	presumably	ADV
taxlaw-7405	434	26	some	some	DET
taxlaw-7405	434	27	members	member	NOUN
taxlaw-7405	434	28	of	of	ADP
taxlaw-7405	434	29	congress	congress	PROPN
taxlaw-7405	434	30	would	would	AUX
taxlaw-7405	434	31	have	have	AUX
taxlaw-7405	434	32	been	be	AUX
taxlaw-7405	434	33	aware	aware	ADJ
taxlaw-7405	434	34	of	of	ADP
taxlaw-7405	434	35	these	these	DET
taxlaw-7405	434	36	changes	change	NOUN
taxlaw-7405	434	37	.	.	PUNCT
taxlaw-7405	435	1	while	while	SCONJ
taxlaw-7405	435	2	tax	tax	NOUN
taxlaw-7405	435	3	brackets	bracket	NOUN
taxlaw-7405	435	4	under	under	ADP
taxlaw-7405	435	5	the	the	DET
taxlaw-7405	435	6	regular	regular	ADJ
taxlaw-7405	435	7	income	income	NOUN
taxlaw-7405	435	8	tax	tax	NOUN
taxlaw-7405	435	9	were	be	AUX
taxlaw-7405	435	10	indexed	index	VERB
taxlaw-7405	435	11	for	for	ADP
taxlaw-7405	435	12	inflation	inflation	NOUN
taxlaw-7405	435	13	,	,	PUNCT
taxlaw-7405	435	14	the	the	DET
taxlaw-7405	435	15	brackets	bracket	NOUN
taxlaw-7405	435	16	under	under	ADP
taxlaw-7405	435	17	the	the	DET
taxlaw-7405	435	18	amt	amt	PROPN
taxlaw-7405	435	19	were	be	AUX
taxlaw-7405	435	20	not	not	PART
taxlaw-7405	435	21	.	.	PUNCT
taxlaw-7405	436	1	this	this	PRON
taxlaw-7405	436	2	was	be	AUX
taxlaw-7405	436	3	one	one	NUM
taxlaw-7405	436	4	of	of	ADP
taxlaw-7405	436	5	the	the	DET
taxlaw-7405	436	6	factors	factor	NOUN
taxlaw-7405	436	7	leading	lead	VERB
taxlaw-7405	436	8	to	to	ADP
taxlaw-7405	436	9	the	the	DET
taxlaw-7405	436	10	projection	projection	NOUN
taxlaw-7405	436	11	of	of	ADP
taxlaw-7405	436	12	further	further	ADJ
taxlaw-7405	436	13	sharp	sharp	ADJ
taxlaw-7405	436	14	increases	increase	NOUN
taxlaw-7405	436	15	in	in	ADP
taxlaw-7405	436	16	the	the	DET
taxlaw-7405	436	17	number	number	NOUN
taxlaw-7405	436	18	of	of	ADP
taxlaw-7405	436	19	amt	amt	PROPN
taxlaw-7405	436	20	taxpayers	taxpayer	NOUN
taxlaw-7405	436	21	.	.	PUNCT
taxlaw-7405	437	1	the	the	DET
taxlaw-7405	437	2	other	other	ADJ
taxlaw-7405	437	3	reason	reason	NOUN
taxlaw-7405	437	4	was	be	AUX
taxlaw-7405	437	5	the	the	DET
taxlaw-7405	437	6	cumulative	cumulative	ADJ
taxlaw-7405	437	7	effect	effect	NOUN
taxlaw-7405	437	8	of	of	ADP
taxlaw-7405	437	9	the	the	DET
taxlaw-7405	437	10	tax	tax	NOUN
taxlaw-7405	437	11	reductions	reduction	NOUN
taxlaw-7405	437	12	from	from	ADP
taxlaw-7405	437	13	the	the	DET
taxlaw-7405	437	14	2001	2001	NUM
taxlaw-7405	437	15	,	,	PUNCT
taxlaw-7405	437	16	2003	2003	NUM
taxlaw-7405	437	17	,	,	PUNCT
taxlaw-7405	437	18	and	and	CCONJ
taxlaw-7405	437	19	2004	2004	NUM
taxlaw-7405	437	20	acts	act	NOUN
taxlaw-7405	437	21	,	,	PUNCT
taxlaw-7405	437	22	which	which	PRON
taxlaw-7405	437	23	were	be	AUX
taxlaw-7405	437	24	themselves	themselves	PRON
taxlaw-7405	437	25	phased	phase	VERB
taxlaw-7405	437	26	in	in	ADP
taxlaw-7405	437	27	.	.	PUNCT
taxlaw-7405	438	1	the	the	DET
taxlaw-7405	438	2	projected	project	VERB
taxlaw-7405	438	3	increase	increase	NOUN
taxlaw-7405	438	4	to	to	ADP
taxlaw-7405	438	5	over	over	ADP
taxlaw-7405	438	6	30	30	NUM
taxlaw-7405	438	7	million	million	NUM
taxlaw-7405	438	8	taxpayers	taxpayer	NOUN
taxlaw-7405	438	9	subject	subject	ADJ
taxlaw-7405	438	10	to	to	ADP
taxlaw-7405	438	11	the	the	DET
taxlaw-7405	438	12	intricacies	intricacy	NOUN
taxlaw-7405	438	13	of	of	ADP
taxlaw-7405	438	14	the	the	DET
taxlaw-7405	438	15	amt	amt	PROPN
taxlaw-7405	438	16	by	by	ADP
taxlaw-7405	438	17	2010	2010	NUM
taxlaw-7405	438	18	was	be	AUX
taxlaw-7405	438	19	deemed	deem	VERB
taxlaw-7405	438	20	an	an	DET
taxlaw-7405	438	21	“	"	PUNCT
taxlaw-7405	438	22	amt	amt	PROPN
taxlaw-7405	438	23	crisis	crisis	NOUN
taxlaw-7405	438	24	.	.	PUNCT
taxlaw-7405	439	1	”55	”55	PROPN
taxlaw-7405	439	2	rather	rather	ADV
taxlaw-7405	439	3	than	than	ADP
taxlaw-7405	439	4	tackle	tackle	VERB
taxlaw-7405	439	5	this	this	DET
taxlaw-7405	439	6	issue	issue	NOUN
taxlaw-7405	439	7	directly	directly	ADV
taxlaw-7405	439	8	with	with	ADP
taxlaw-7405	439	9	a	a	DET
taxlaw-7405	439	10	reform	reform	NOUN
taxlaw-7405	439	11	that	that	PRON
taxlaw-7405	439	12	more	more	ADV
taxlaw-7405	439	13	closely	closely	ADV
taxlaw-7405	439	14	tied	tie	VERB
taxlaw-7405	439	15	the	the	DET
taxlaw-7405	439	16	base	base	NOUN
taxlaw-7405	439	17	of	of	ADP
taxlaw-7405	439	18	the	the	DET
taxlaw-7405	439	19	regular	regular	ADJ
taxlaw-7405	439	20	income	income	NOUN
taxlaw-7405	439	21	tax	tax	NOUN
taxlaw-7405	439	22	to	to	ADP
taxlaw-7405	439	23	the	the	DET
taxlaw-7405	439	24	base	base	NOUN
taxlaw-7405	439	25	of	of	ADP
taxlaw-7405	439	26	the	the	DET
taxlaw-7405	439	27	amt	amt	PROPN
taxlaw-7405	439	28	,	,	PUNCT
taxlaw-7405	439	29	congress	congress	PROPN
taxlaw-7405	439	30	instead	instead	ADV
taxlaw-7405	439	31	enacted	enact	VERB
taxlaw-7405	439	32	a	a	DET
taxlaw-7405	439	33	yearly	yearly	ADJ
taxlaw-7405	439	34	set	set	NOUN
taxlaw-7405	439	35	of	of	ADP
taxlaw-7405	439	36	53	53	NUM
taxlaw-7405	439	37	see	see	NOUN
taxlaw-7405	439	38	tax	tax	NOUN
taxlaw-7405	439	39	policy	policy	NOUN
taxlaw-7405	439	40	center	center	NOUN
taxlaw-7405	439	41	,	,	PUNCT
taxlaw-7405	439	42	what	what	PRON
taxlaw-7405	439	43	is	be	AUX
taxlaw-7405	439	44	the	the	DET
taxlaw-7405	439	45	amt	amt	PROPN
taxlaw-7405	439	46	?	?	PUNCT
taxlaw-7405	440	1	(	(	PUNCT
taxlaw-7405	440	2	may	may	NOUN
taxlaw-7405	440	3	2020	2020	NUM
taxlaw-7405	440	4	)	)	PUNCT
taxlaw-7405	441	1	,	,	PUNCT
taxlaw-7405	441	2	https://www.taxpolicycenter.org/briefingbook/what-amt	https://www.taxpolicycenter.org/briefingbook/what-amt	PROPN
taxlaw-7405	441	3	[	[	X
taxlaw-7405	441	4	https://perma.cc/aey8-r85v	https://perma.cc/aey8-r85v	X
taxlaw-7405	441	5	]	]	X
taxlaw-7405	441	6	.	.	PUNCT
taxlaw-7405	442	1	54	54	NUM
taxlaw-7405	442	2	see	see	VERB
taxlaw-7405	442	3	burman	burman	NOUN
taxlaw-7405	442	4	et	et	PROPN
taxlaw-7405	442	5	al	al	PROPN
taxlaw-7405	442	6	.	.	PROPN
taxlaw-7405	442	7	,	,	PUNCT
taxlaw-7405	442	8	supra	supra	PROPN
taxlaw-7405	442	9	note	note	PROPN
taxlaw-7405	442	10	27	27	NUM
taxlaw-7405	442	11	,	,	PUNCT
taxlaw-7405	442	12	at	at	ADP
taxlaw-7405	442	13	173	173	NUM
taxlaw-7405	442	14	;	;	PUNCT
taxlaw-7405	442	15	patrick	patrick	PROPN
taxlaw-7405	442	16	fleenor	fleenor	PROPN
taxlaw-7405	442	17	&	&	CCONJ
taxlaw-7405	442	18	andrew	andrew	PROPN
taxlaw-7405	442	19	chamberlin	chamberlin	PROPN
taxlaw-7405	442	20	,	,	PUNCT
taxlaw-7405	442	21	backgrounder	backgrounder	NOUN
taxlaw-7405	442	22	on	on	ADP
taxlaw-7405	442	23	the	the	DET
taxlaw-7405	442	24	individual	individual	ADJ
taxlaw-7405	442	25	alternative	alternative	ADJ
taxlaw-7405	442	26	minimum	minimum	ADJ
taxlaw-7405	442	27	tax	tax	NOUN
taxlaw-7405	442	28	(	(	PUNCT
taxlaw-7405	442	29	amt	amt	PROPN
taxlaw-7405	442	30	)	)	PUNCT
taxlaw-7405	442	31	,	,	PUNCT
taxlaw-7405	442	32	tax	tax	NOUN
taxlaw-7405	442	33	found	find	VERB
taxlaw-7405	442	34	.	.	PUNCT
taxlaw-7405	443	1	(	(	PUNCT
taxlaw-7405	443	2	may	may	PROPN
taxlaw-7405	443	3	24	24	NUM
taxlaw-7405	443	4	,	,	PUNCT
taxlaw-7405	443	5	2005	2005	NUM
taxlaw-7405	443	6	)	)	PUNCT
taxlaw-7405	443	7	,	,	PUNCT
taxlaw-7405	443	8	https://taxfoundation.org/backgrounder-individual-alternative-minimum-tax-amt/	https://taxfoundation.org/backgrounder-individual-alternative-minimum-tax-amt/	PROPN
taxlaw-7405	444	1	[	[	X
taxlaw-7405	444	2	https://perma.cc/et29x99z	https://perma.cc/et29x99z	NOUN
taxlaw-7405	444	3	]	]	X
taxlaw-7405	444	4	.	.	PUNCT
taxlaw-7405	445	1	55	55	NUM
taxlaw-7405	445	2	fleenor	fleenor	NOUN
taxlaw-7405	445	3	&	&	CCONJ
taxlaw-7405	445	4	chamberlin	chamberlin	PROPN
taxlaw-7405	445	5	,	,	PUNCT
taxlaw-7405	445	6	supra	supra	PROPN
taxlaw-7405	445	7	note	note	PROPN
taxlaw-7405	445	8	54	54	NUM
taxlaw-7405	445	9	.	.	SYM
taxlaw-7405	445	10	18	18	NUM
taxlaw-7405	445	11	columbia	columbia	PROPN
taxlaw-7405	445	12	journal	journal	PROPN
taxlaw-7405	445	13	of	of	ADP
taxlaw-7405	445	14	tax	tax	NOUN
taxlaw-7405	445	15	law	law	NOUN
taxlaw-7405	446	1	[	[	X
taxlaw-7405	446	2	vol	vol	NOUN
taxlaw-7405	446	3	.	.	PUNCT
taxlaw-7405	447	1	12:1	12:1	NUM
taxlaw-7405	447	2	what	what	PRON
taxlaw-7405	447	3	came	come	VERB
taxlaw-7405	447	4	to	to	PART
taxlaw-7405	447	5	be	be	AUX
taxlaw-7405	447	6	known	know	VERB
taxlaw-7405	447	7	as	as	ADP
taxlaw-7405	447	8	“	"	PUNCT
taxlaw-7405	447	9	patches	patch	NOUN
taxlaw-7405	447	10	”	"	PUNCT
taxlaw-7405	447	11	that	that	PRON
taxlaw-7405	447	12	increased	increase	VERB
taxlaw-7405	447	13	the	the	DET
taxlaw-7405	447	14	exemption	exemption	NOUN
taxlaw-7405	447	15	levels	level	NOUN
taxlaw-7405	447	16	to	to	PART
taxlaw-7405	447	17	keep	keep	VERB
taxlaw-7405	447	18	the	the	DET
taxlaw-7405	447	19	number	number	NOUN
taxlaw-7405	447	20	of	of	ADP
taxlaw-7405	447	21	amt	amt	PROPN
taxlaw-7405	447	22	taxpayers	taxpayer	NOUN
taxlaw-7405	447	23	approximately	approximately	ADV
taxlaw-7405	447	24	constant	constant	ADJ
taxlaw-7405	447	25	.	.	PUNCT
taxlaw-7405	448	1	56	56	NUM
taxlaw-7405	449	1	it	it	PRON
taxlaw-7405	449	2	was	be	AUX
taxlaw-7405	449	3	not	not	PART
taxlaw-7405	449	4	until	until	ADP
taxlaw-7405	449	5	the	the	DET
taxlaw-7405	449	6	american	american	ADJ
taxlaw-7405	449	7	taxpayer	taxpayer	PROPN
taxlaw-7405	449	8	relief	relief	PROPN
taxlaw-7405	449	9	act	act	NOUN
taxlaw-7405	449	10	of	of	ADP
taxlaw-7405	449	11	2012	2012	NUM
taxlaw-7405	449	12	that	that	SCONJ
taxlaw-7405	449	13	the	the	DET
taxlaw-7405	449	14	exemption	exemption	NOUN
taxlaw-7405	449	15	levels	level	NOUN
taxlaw-7405	449	16	and	and	CCONJ
taxlaw-7405	449	17	phaseouts	phaseout	NOUN
taxlaw-7405	449	18	were	be	AUX
taxlaw-7405	449	19	indexed	index	VERB
taxlaw-7405	449	20	for	for	ADP
taxlaw-7405	449	21	inflation	inflation	NOUN
taxlaw-7405	449	22	.	.	PUNCT
taxlaw-7405	450	1	this	this	DET
taxlaw-7405	450	2	bill	bill	NOUN
taxlaw-7405	450	3	also	also	ADV
taxlaw-7405	450	4	raised	raise	VERB
taxlaw-7405	450	5	taxes	taxis	NOUN
taxlaw-7405	450	6	on	on	ADP
taxlaw-7405	450	7	higher	high	ADJ
taxlaw-7405	450	8	income	income	NOUN
taxlaw-7405	450	9	individuals	individual	NOUN
taxlaw-7405	450	10	,	,	PUNCT
taxlaw-7405	450	11	and	and	CCONJ
taxlaw-7405	450	12	the	the	DET
taxlaw-7405	450	13	joint	joint	ADJ
taxlaw-7405	450	14	effect	effect	NOUN
taxlaw-7405	450	15	of	of	ADP
taxlaw-7405	450	16	these	these	DET
taxlaw-7405	450	17	changes	change	NOUN
taxlaw-7405	450	18	was	be	AUX
taxlaw-7405	450	19	to	to	PART
taxlaw-7405	450	20	stabilize	stabilize	VERB
taxlaw-7405	450	21	the	the	DET
taxlaw-7405	450	22	number	number	NOUN
taxlaw-7405	450	23	of	of	ADP
taxlaw-7405	450	24	amt	amt	PROPN
taxlaw-7405	450	25	taxpayers	taxpayer	NOUN
taxlaw-7405	450	26	until	until	SCONJ
taxlaw-7405	450	27	they	they	PRON
taxlaw-7405	450	28	dropped	drop	VERB
taxlaw-7405	450	29	sharply	sharply	ADV
taxlaw-7405	450	30	in	in	ADP
taxlaw-7405	450	31	2018	2018	NUM
taxlaw-7405	450	32	with	with	ADP
taxlaw-7405	450	33	the	the	DET
taxlaw-7405	450	34	tcja	tcja	ADJ
taxlaw-7405	450	35	changes	change	NOUN
taxlaw-7405	450	36	.	.	PUNCT
taxlaw-7405	451	1	the	the	DET
taxlaw-7405	451	2	type	type	NOUN
taxlaw-7405	451	3	of	of	ADP
taxlaw-7405	451	4	instability	instability	NOUN
taxlaw-7405	451	5	we	we	PRON
taxlaw-7405	451	6	witnessed	witness	VERB
taxlaw-7405	451	7	in	in	ADP
taxlaw-7405	451	8	the	the	DET
taxlaw-7405	451	9	amt	amt	PROPN
taxlaw-7405	451	10	in	in	ADP
taxlaw-7405	451	11	the	the	DET
taxlaw-7405	451	12	first	first	ADJ
taxlaw-7405	451	13	decade	decade	NOUN
taxlaw-7405	451	14	of	of	ADP
taxlaw-7405	451	15	the	the	DET
taxlaw-7405	451	16	2000s	2000s	NUM
taxlaw-7405	451	17	is	be	AUX
taxlaw-7405	451	18	to	to	PART
taxlaw-7405	451	19	be	be	AUX
taxlaw-7405	451	20	expected	expect	VERB
taxlaw-7405	451	21	when	when	SCONJ
taxlaw-7405	451	22	an	an	DET
taxlaw-7405	451	23	alternative	alternative	ADJ
taxlaw-7405	451	24	minimum	minimum	ADJ
taxlaw-7405	451	25	tax	tax	NOUN
taxlaw-7405	451	26	starts	start	NOUN
taxlaw-7405	451	27	from	from	ADP
taxlaw-7405	451	28	the	the	DET
taxlaw-7405	451	29	same	same	ADJ
taxlaw-7405	451	30	base	base	NOUN
taxlaw-7405	451	31	as	as	ADP
taxlaw-7405	451	32	the	the	DET
taxlaw-7405	451	33	regular	regular	ADJ
taxlaw-7405	451	34	income	income	NOUN
taxlaw-7405	451	35	tax	tax	NOUN
taxlaw-7405	451	36	.	.	PUNCT
taxlaw-7405	452	1	when	when	SCONJ
taxlaw-7405	452	2	congress	congress	PROPN
taxlaw-7405	452	3	enacts	enact	VERB
taxlaw-7405	452	4	tax	tax	NOUN
taxlaw-7405	452	5	legislation	legislation	NOUN
taxlaw-7405	452	6	,	,	PUNCT
taxlaw-7405	452	7	there	there	PRON
taxlaw-7405	452	8	is	be	VERB
taxlaw-7405	452	9	often	often	ADV
taxlaw-7405	452	10	an	an	DET
taxlaw-7405	452	11	overriding	overriding	ADJ
taxlaw-7405	452	12	vision	vision	NOUN
taxlaw-7405	452	13	.	.	PUNCT
taxlaw-7405	453	1	the	the	DET
taxlaw-7405	453	2	2001	2001	NUM
taxlaw-7405	453	3	and	and	CCONJ
taxlaw-7405	453	4	2003	2003	NUM
taxlaw-7405	453	5	tax	tax	NOUN
taxlaw-7405	453	6	bills	bill	NOUN
taxlaw-7405	453	7	were	be	AUX
taxlaw-7405	453	8	explicitly	explicitly	ADV
taxlaw-7405	453	9	focused	focus	VERB
taxlaw-7405	453	10	on	on	ADP
taxlaw-7405	453	11	promoting	promote	VERB
taxlaw-7405	453	12	economic	economic	ADJ
taxlaw-7405	453	13	growth	growth	NOUN
taxlaw-7405	453	14	(	(	PUNCT
taxlaw-7405	453	15	the	the	DET
taxlaw-7405	453	16	economic	economic	ADJ
taxlaw-7405	453	17	growth	growth	NOUN
taxlaw-7405	453	18	and	and	CCONJ
taxlaw-7405	453	19	tax	tax	NOUN
taxlaw-7405	453	20	relief	relief	NOUN
taxlaw-7405	453	21	reconciliation	reconciliation	NOUN
taxlaw-7405	453	22	act	act	NOUN
taxlaw-7405	453	23	of	of	ADP
taxlaw-7405	453	24	2001	2001	NUM
taxlaw-7405	453	25	and	and	CCONJ
taxlaw-7405	453	26	the	the	DET
taxlaw-7405	453	27	jobs	job	NOUN
taxlaw-7405	453	28	and	and	CCONJ
taxlaw-7405	453	29	growth	growth	NOUN
taxlaw-7405	453	30	tax	tax	NOUN
taxlaw-7405	453	31	relief	relief	NOUN
taxlaw-7405	453	32	reconciliation	reconciliation	NOUN
taxlaw-7405	453	33	act	act	NOUN
taxlaw-7405	453	34	of	of	ADP
taxlaw-7405	453	35	2003	2003	NUM
taxlaw-7405	453	36	)	)	PUNCT
taxlaw-7405	453	37	,	,	PUNCT
taxlaw-7405	453	38	while	while	SCONJ
taxlaw-7405	453	39	the	the	DET
taxlaw-7405	453	40	2004	2004	NUM
taxlaw-7405	453	41	tax	tax	NOUN
taxlaw-7405	453	42	legislation	legislation	NOUN
taxlaw-7405	453	43	suggested	suggest	VERB
taxlaw-7405	453	44	relief	relief	NOUN
taxlaw-7405	453	45	for	for	ADP
taxlaw-7405	453	46	families	family	NOUN
taxlaw-7405	453	47	(	(	PUNCT
taxlaw-7405	453	48	the	the	DET
taxlaw-7405	453	49	working	work	VERB
taxlaw-7405	453	50	families	family	NOUN
taxlaw-7405	453	51	tax	tax	NOUN
taxlaw-7405	453	52	relief	relief	NOUN
taxlaw-7405	453	53	act	act	NOUN
taxlaw-7405	453	54	of	of	ADP
taxlaw-7405	453	55	2004	2004	NUM
taxlaw-7405	453	56	)	)	PUNCT
taxlaw-7405	453	57	.	.	PUNCT
taxlaw-7405	454	1	legislators	legislator	NOUN
taxlaw-7405	454	2	,	,	PUNCT
taxlaw-7405	454	3	as	as	ADV
taxlaw-7405	454	4	well	well	ADV
taxlaw-7405	454	5	as	as	ADP
taxlaw-7405	454	6	the	the	DET
taxlaw-7405	454	7	media	medium	NOUN
taxlaw-7405	454	8	and	and	CCONJ
taxlaw-7405	454	9	constituents	constituent	NOUN
taxlaw-7405	454	10	,	,	PUNCT
taxlaw-7405	454	11	will	will	AUX
taxlaw-7405	454	12	naturally	naturally	ADV
taxlaw-7405	454	13	focus	focus	VERB
taxlaw-7405	454	14	their	their	PRON
taxlaw-7405	454	15	attention	attention	NOUN
taxlaw-7405	454	16	on	on	ADP
taxlaw-7405	454	17	the	the	DET
taxlaw-7405	454	18	explicit	explicit	ADJ
taxlaw-7405	454	19	provisions	provision	NOUN
taxlaw-7405	454	20	in	in	ADP
taxlaw-7405	454	21	the	the	DET
taxlaw-7405	454	22	legislation	legislation	NOUN
taxlaw-7405	454	23	.	.	PUNCT
taxlaw-7405	455	1	it	it	PRON
taxlaw-7405	455	2	would	would	AUX
taxlaw-7405	455	3	be	be	AUX
taxlaw-7405	455	4	unnatural	unnatural	ADJ
taxlaw-7405	455	5	for	for	SCONJ
taxlaw-7405	455	6	them	they	PRON
taxlaw-7405	455	7	to	to	PART
taxlaw-7405	455	8	focus	focus	VERB
taxlaw-7405	455	9	as	as	ADV
taxlaw-7405	455	10	much	much	ADJ
taxlaw-7405	455	11	attention	attention	NOUN
taxlaw-7405	455	12	on	on	ADP
taxlaw-7405	455	13	the	the	DET
taxlaw-7405	455	14	amt	amt	PROPN
taxlaw-7405	455	15	.	.	PUNCT
taxlaw-7405	456	1	the	the	DET
taxlaw-7405	456	2	one	one	NUM
taxlaw-7405	456	3	exception	exception	NOUN
taxlaw-7405	456	4	might	might	AUX
taxlaw-7405	456	5	be	be	AUX
taxlaw-7405	456	6	if	if	SCONJ
taxlaw-7405	456	7	there	there	PRON
taxlaw-7405	456	8	were	be	VERB
taxlaw-7405	456	9	a	a	DET
taxlaw-7405	456	10	desirable	desirable	ADJ
taxlaw-7405	456	11	tax	tax	NOUN
taxlaw-7405	456	12	provision	provision	NOUN
taxlaw-7405	456	13	in	in	ADP
taxlaw-7405	456	14	the	the	DET
taxlaw-7405	456	15	new	new	ADJ
taxlaw-7405	456	16	legislation	legislation	NOUN
taxlaw-7405	456	17	that	that	PRON
taxlaw-7405	456	18	would	would	AUX
taxlaw-7405	456	19	become	become	VERB
taxlaw-7405	456	20	ineffective	ineffective	ADJ
taxlaw-7405	456	21	because	because	SCONJ
taxlaw-7405	456	22	of	of	ADP
taxlaw-7405	456	23	the	the	DET
taxlaw-7405	456	24	amt	amt	PROPN
taxlaw-7405	456	25	rules	rule	NOUN
taxlaw-7405	456	26	.	.	PUNCT
taxlaw-7405	457	1	aside	aside	ADV
taxlaw-7405	457	2	from	from	ADP
taxlaw-7405	457	3	that	that	DET
taxlaw-7405	457	4	case	case	NOUN
taxlaw-7405	457	5	,	,	PUNCT
taxlaw-7405	457	6	legislators	legislator	NOUN
taxlaw-7405	457	7	would	would	AUX
taxlaw-7405	457	8	typically	typically	ADV
taxlaw-7405	457	9	ignore	ignore	VERB
taxlaw-7405	457	10	the	the	DET
taxlaw-7405	457	11	amt	amt	PROPN
taxlaw-7405	457	12	or	or	CCONJ
taxlaw-7405	457	13	at	at	ADP
taxlaw-7405	457	14	best	good	ADJ
taxlaw-7405	457	15	make	make	VERB
taxlaw-7405	457	16	minor	minor	ADJ
taxlaw-7405	457	17	adjustments	adjustment	NOUN
taxlaw-7405	457	18	to	to	ADP
taxlaw-7405	457	19	it	it	PRON
taxlaw-7405	457	20	.	.	PUNCT
taxlaw-7405	458	1	and	and	CCONJ
taxlaw-7405	458	2	indeed	indeed	ADV
taxlaw-7405	458	3	,	,	PUNCT
taxlaw-7405	458	4	if	if	SCONJ
taxlaw-7405	458	5	the	the	DET
taxlaw-7405	458	6	new	new	ADJ
taxlaw-7405	458	7	tax	tax	NOUN
taxlaw-7405	458	8	bill	bill	NOUN
taxlaw-7405	458	9	lowers	lower	VERB
taxlaw-7405	458	10	tax	tax	NOUN
taxlaw-7405	458	11	liabilities	liability	NOUN
taxlaw-7405	458	12	,	,	PUNCT
taxlaw-7405	458	13	there	there	PRON
taxlaw-7405	458	14	is	be	VERB
taxlaw-7405	458	15	an	an	DET
taxlaw-7405	458	16	incentive	incentive	NOUN
taxlaw-7405	458	17	to	to	PART
taxlaw-7405	458	18	ignore	ignore	VERB
taxlaw-7405	458	19	increases	increase	NOUN
taxlaw-7405	458	20	under	under	ADP
taxlaw-7405	458	21	the	the	DET
taxlaw-7405	458	22	amt	amt	PROPN
taxlaw-7405	458	23	,	,	PUNCT
taxlaw-7405	458	24	as	as	ADP
taxlaw-7405	458	25	making	make	VERB
taxlaw-7405	458	26	offsetting	offset	VERB
taxlaw-7405	458	27	changes	change	NOUN
taxlaw-7405	458	28	to	to	ADP
taxlaw-7405	458	29	the	the	DET
taxlaw-7405	458	30	amt	amt	PROPN
taxlaw-7405	458	31	would	would	AUX
taxlaw-7405	458	32	increase	increase	VERB
taxlaw-7405	458	33	revenue	revenue	NOUN
taxlaw-7405	458	34	loss	loss	NOUN
taxlaw-7405	458	35	from	from	ADP
taxlaw-7405	458	36	the	the	DET
taxlaw-7405	458	37	proposed	propose	VERB
taxlaw-7405	458	38	legislation	legislation	NOUN
taxlaw-7405	458	39	.	.	PUNCT
taxlaw-7405	459	1	it	it	PRON
taxlaw-7405	459	2	would	would	AUX
taxlaw-7405	459	3	be	be	AUX
taxlaw-7405	459	4	more	more	ADV
taxlaw-7405	459	5	politically	politically	ADV
taxlaw-7405	459	6	advantageous	advantageous	ADJ
taxlaw-7405	459	7	to	to	PART
taxlaw-7405	459	8	use	use	VERB
taxlaw-7405	459	9	the	the	DET
taxlaw-7405	459	10	extra	extra	ADJ
taxlaw-7405	459	11	revenue	revenue	NOUN
taxlaw-7405	459	12	gained	gain	VERB
taxlaw-7405	459	13	under	under	ADP
taxlaw-7405	459	14	the	the	DET
taxlaw-7405	459	15	amt	amt	PROPN
taxlaw-7405	459	16	to	to	PART
taxlaw-7405	459	17	provide	provide	VERB
taxlaw-7405	459	18	more	more	ADV
taxlaw-7405	459	19	visible	visible	ADJ
taxlaw-7405	459	20	tax	tax	NOUN
taxlaw-7405	459	21	benefits	benefit	NOUN
taxlaw-7405	459	22	to	to	ADP
taxlaw-7405	459	23	constituents	constituent	NOUN
taxlaw-7405	459	24	.	.	PUNCT
taxlaw-7405	460	1	moreover	moreover	ADV
taxlaw-7405	460	2	,	,	PUNCT
taxlaw-7405	460	3	to	to	ADP
taxlaw-7405	460	4	the	the	DET
taxlaw-7405	460	5	extent	extent	NOUN
taxlaw-7405	460	6	that	that	SCONJ
taxlaw-7405	460	7	the	the	DET
taxlaw-7405	460	8	amt	amt	PROPN
taxlaw-7405	460	9	would	would	AUX
taxlaw-7405	460	10	increase	increase	VERB
taxlaw-7405	460	11	the	the	DET
taxlaw-7405	460	12	tax	tax	NOUN
taxlaw-7405	460	13	liabilities	liability	NOUN
taxlaw-7405	460	14	of	of	ADP
taxlaw-7405	460	15	upper	upper	ADJ
taxlaw-7405	460	16	-	-	PUNCT
taxlaw-7405	460	17	middle	middle	ADJ
taxlaw-7405	460	18	class	class	NOUN
taxlaw-7405	460	19	individuals	individual	NOUN
taxlaw-7405	460	20	,	,	PUNCT
taxlaw-7405	460	21	it	it	PRON
taxlaw-7405	460	22	would	would	AUX
taxlaw-7405	460	23	improve	improve	VERB
taxlaw-7405	460	24	the	the	DET
taxlaw-7405	460	25	appearance	appearance	NOUN
taxlaw-7405	460	26	of	of	ADP
taxlaw-7405	460	27	the	the	DET
taxlaw-7405	460	28	tax	tax	NOUN
taxlaw-7405	460	29	distribution	distribution	NOUN
taxlaw-7405	460	30	tables	table	NOUN
taxlaw-7405	460	31	.	.	PUNCT
taxlaw-7405	461	1	it	it	PRON
taxlaw-7405	461	2	took	take	VERB
taxlaw-7405	461	3	more	more	ADJ
taxlaw-7405	461	4	than	than	ADP
taxlaw-7405	461	5	a	a	PRON
taxlaw-7405	461	6	decade	decade	NOUN
taxlaw-7405	461	7	of	of	ADP
taxlaw-7405	461	8	instability	instability	NOUN
taxlaw-7405	461	9	and	and	CCONJ
taxlaw-7405	461	10	ad	ad	X
taxlaw-7405	461	11	hoc	hoc	X
taxlaw-7405	461	12	changes	change	NOUN
taxlaw-7405	461	13	to	to	PART
taxlaw-7405	461	14	enact	enact	VERB
taxlaw-7405	461	15	inflation	inflation	NOUN
taxlaw-7405	461	16	indexing	indexing	NOUN
taxlaw-7405	461	17	for	for	ADP
taxlaw-7405	461	18	the	the	DET
taxlaw-7405	461	19	amt	amt	PROPN
taxlaw-7405	461	20	.	.	PUNCT
taxlaw-7405	462	1	the	the	DET
taxlaw-7405	462	2	corporate	corporate	ADJ
taxlaw-7405	462	3	amt	amt	PROPN
taxlaw-7405	462	4	followed	follow	VERB
taxlaw-7405	462	5	a	a	DET
taxlaw-7405	462	6	different	different	ADJ
taxlaw-7405	462	7	path	path	NOUN
taxlaw-7405	462	8	in	in	ADP
taxlaw-7405	462	9	the	the	DET
taxlaw-7405	462	10	2000s	2000s	NUM
taxlaw-7405	462	11	,	,	PUNCT
taxlaw-7405	462	12	but	but	CCONJ
taxlaw-7405	462	13	also	also	ADV
taxlaw-7405	462	14	exhibited	exhibit	VERB
taxlaw-7405	462	15	tensions	tension	NOUN
taxlaw-7405	462	16	from	from	ADP
taxlaw-7405	462	17	being	be	AUX
taxlaw-7405	462	18	closely	closely	ADV
taxlaw-7405	462	19	tied	tie	VERB
taxlaw-7405	462	20	to	to	ADP
taxlaw-7405	462	21	the	the	DET
taxlaw-7405	462	22	regular	regular	ADJ
taxlaw-7405	462	23	corporate	corporate	ADJ
taxlaw-7405	462	24	income	income	NOUN
taxlaw-7405	462	25	tax	tax	NOUN
taxlaw-7405	462	26	.	.	PUNCT
taxlaw-7405	463	1	the	the	DET
taxlaw-7405	463	2	corporate	corporate	ADJ
taxlaw-7405	463	3	alternative	alternative	ADJ
taxlaw-7405	463	4	minimum	minimum	ADJ
taxlaw-7405	463	5	tax	tax	NOUN
taxlaw-7405	463	6	operated	operate	VERB
taxlaw-7405	463	7	on	on	ADP
taxlaw-7405	463	8	similar	similar	ADJ
taxlaw-7405	463	9	principles	principle	NOUN
taxlaw-7405	463	10	to	to	ADP
taxlaw-7405	463	11	the	the	DET
taxlaw-7405	463	12	individual	individual	ADJ
taxlaw-7405	463	13	amt	amt	PROPN
taxlaw-7405	463	14	but	but	CCONJ
taxlaw-7405	463	15	was	be	AUX
taxlaw-7405	463	16	considerably	considerably	ADV
taxlaw-7405	463	17	more	more	ADV
taxlaw-7405	463	18	complicated	complicated	ADJ
taxlaw-7405	463	19	.	.	PUNCT
taxlaw-7405	464	1	in	in	ADP
taxlaw-7405	464	2	calculating	calculate	VERB
taxlaw-7405	464	3	an	an	DET
taxlaw-7405	464	4	alternative	alternative	ADJ
taxlaw-7405	464	5	tax	tax	NOUN
taxlaw-7405	464	6	liability	liability	NOUN
taxlaw-7405	464	7	,	,	PUNCT
taxlaw-7405	464	8	there	there	PRON
taxlaw-7405	464	9	were	be	VERB
taxlaw-7405	464	10	two	two	NUM
taxlaw-7405	464	11	principal	principal	ADJ
taxlaw-7405	464	12	adjustments	adjustment	NOUN
taxlaw-7405	464	13	that	that	PRON
taxlaw-7405	464	14	constituted	constitute	VERB
taxlaw-7405	464	15	roughly	roughly	ADV
taxlaw-7405	464	16	all	all	PRON
taxlaw-7405	464	17	of	of	ADP
taxlaw-7405	464	18	the	the	DET
taxlaw-7405	464	19	difference	difference	NOUN
taxlaw-7405	464	20	between	between	ADP
taxlaw-7405	464	21	the	the	DET
taxlaw-7405	464	22	regular	regular	ADJ
taxlaw-7405	464	23	and	and	CCONJ
taxlaw-7405	464	24	corporate	corporate	ADJ
taxlaw-7405	464	25	tax	tax	NOUN
taxlaw-7405	464	26	base.57	base.57	PROPN
taxlaw-7405	464	27	the	the	DET
taxlaw-7405	464	28	first	first	ADJ
taxlaw-7405	464	29	was	be	AUX
taxlaw-7405	464	30	limits	limit	NOUN
taxlaw-7405	464	31	on	on	ADP
taxlaw-7405	464	32	deductions	deduction	NOUN
taxlaw-7405	464	33	for	for	ADP
taxlaw-7405	464	34	depreciation	depreciation	NOUN
taxlaw-7405	464	35	that	that	PRON
taxlaw-7405	464	36	corporations	corporation	NOUN
taxlaw-7405	464	37	could	could	AUX
taxlaw-7405	464	38	utilize	utilize	VERB
taxlaw-7405	464	39	in	in	ADP
taxlaw-7405	464	40	the	the	DET
taxlaw-7405	464	41	current	current	ADJ
taxlaw-7405	464	42	year	year	NOUN
taxlaw-7405	464	43	and	and	CCONJ
taxlaw-7405	464	44	the	the	DET
taxlaw-7405	464	45	second	second	ADJ
taxlaw-7405	464	46	(	(	PUNCT
taxlaw-7405	464	47	after	after	ADP
taxlaw-7405	464	48	1990	1990	NUM
taxlaw-7405	464	49	)	)	PUNCT
taxlaw-7405	464	50	was	be	AUX
taxlaw-7405	464	51	an	an	DET
taxlaw-7405	464	52	adjusted	adjusted	ADJ
taxlaw-7405	464	53	current	current	ADJ
taxlaw-7405	464	54	earnings	earning	NOUN
taxlaw-7405	464	55	provision	provision	NOUN
taxlaw-7405	464	56	based	base	VERB
taxlaw-7405	464	57	on	on	ADP
taxlaw-7405	464	58	the	the	DET
taxlaw-7405	464	59	“	"	PUNCT
taxlaw-7405	464	60	earnings	earning	NOUN
taxlaw-7405	464	61	and	and	CCONJ
taxlaw-7405	464	62	profits	profit	NOUN
taxlaw-7405	464	63	”	"	PUNCT
taxlaw-7405	464	64	provisions	provision	NOUN
taxlaw-7405	464	65	of	of	ADP
taxlaw-7405	464	66	the	the	DET
taxlaw-7405	464	67	tax	tax	NOUN
taxlaw-7405	464	68	code	code	NOUN
taxlaw-7405	464	69	,	,	PUNCT
taxlaw-7405	464	70	which	which	PRON
taxlaw-7405	464	71	are	be	AUX
taxlaw-7405	464	72	used	use	VERB
taxlaw-7405	464	73	in	in	ADP
taxlaw-7405	464	74	calculating	calculate	VERB
taxlaw-7405	464	75	dividend	dividend	NOUN
taxlaw-7405	464	76	distributions	distribution	NOUN
taxlaw-7405	464	77	.	.	PUNCT
taxlaw-7405	465	1	because	because	SCONJ
taxlaw-7405	465	2	these	these	PRON
taxlaw-7405	465	3	were	be	AUX
taxlaw-7405	465	4	effectively	effectively	ADV
taxlaw-7405	465	5	timing	time	VERB
taxlaw-7405	465	6	adjustments	adjustment	NOUN
taxlaw-7405	465	7	—	—	PUNCT
taxlaw-7405	465	8	limiting	limit	VERB
taxlaw-7405	465	9	,	,	PUNCT
taxlaw-7405	465	10	for	for	ADP
taxlaw-7405	465	11	example	example	NOUN
taxlaw-7405	465	12	,	,	PUNCT
taxlaw-7405	465	13	accelerated	accelerate	VERB
taxlaw-7405	465	14	deprecations	deprecation	NOUN
taxlaw-7405	465	15	but	but	CCONJ
taxlaw-7405	465	16	eventually	eventually	ADV
taxlaw-7405	465	17	allowing	allow	VERB
taxlaw-7405	465	18	for	for	SCONJ
taxlaw-7405	465	19	assets	asset	NOUN
taxlaw-7405	465	20	to	to	PART
taxlaw-7405	465	21	be	be	AUX
taxlaw-7405	465	22	fully	fully	ADV
taxlaw-7405	465	23	depreciated	depreciate	VERB
taxlaw-7405	465	24	—	—	PUNCT
taxlaw-7405	465	25	the	the	DET
taxlaw-7405	465	26	corporate	corporate	ADJ
taxlaw-7405	465	27	amt	amt	PROPN
taxlaw-7405	465	28	allowed	allow	VERB
taxlaw-7405	465	29	credits	credit	NOUN
taxlaw-7405	465	30	for	for	ADP
taxlaw-7405	465	31	prior	prior	ADJ
taxlaw-7405	465	32	tax	tax	NOUN
taxlaw-7405	465	33	payments	payment	NOUN
taxlaw-7405	465	34	so	so	SCONJ
taxlaw-7405	465	35	that	that	SCONJ
taxlaw-7405	465	36	there	there	PRON
taxlaw-7405	465	37	would	would	AUX
taxlaw-7405	465	38	be	be	AUX
taxlaw-7405	465	39	full	full	ADJ
taxlaw-7405	465	40	basis	basis	NOUN
taxlaw-7405	465	41	recovery	recovery	NOUN
taxlaw-7405	465	42	.	.	PUNCT
taxlaw-7405	466	1	thus	thus	ADV
taxlaw-7405	466	2	,	,	PUNCT
taxlaw-7405	466	3	the	the	DET
taxlaw-7405	466	4	corporate	corporate	ADJ
taxlaw-7405	466	5	amt	amt	PROPN
taxlaw-7405	466	6	effectively	effectively	ADV
taxlaw-7405	466	7	accelerated	accelerate	VERB
taxlaw-7405	466	8	tax	tax	NOUN
taxlaw-7405	466	9	payments	payment	NOUN
taxlaw-7405	466	10	,	,	PUNCT
taxlaw-7405	466	11	thereby	thereby	ADV
taxlaw-7405	466	12	typically	typically	ADV
taxlaw-7405	466	13	imposing	impose	VERB
taxlaw-7405	466	14	a	a	DET
taxlaw-7405	466	15	higher	high	ADJ
taxlaw-7405	466	16	cost	cost	NOUN
taxlaw-7405	466	17	of	of	ADP
taxlaw-7405	466	18	capital	capital	NOUN
taxlaw-7405	466	19	for	for	ADP
taxlaw-7405	466	20	firms	firm	NOUN
taxlaw-7405	466	21	subject	subject	ADJ
taxlaw-7405	466	22	to	to	ADP
taxlaw-7405	466	23	it	it	PRON
taxlaw-7405	466	24	.	.	PUNCT
taxlaw-7405	467	1	lyon	lyon	PROPN
taxlaw-7405	467	2	discusses	discuss	VERB
taxlaw-7405	467	3	several	several	ADJ
taxlaw-7405	467	4	economic	economic	ADJ
taxlaw-7405	467	5	distortions	distortion	NOUN
taxlaw-7405	467	6	arising	arise	VERB
taxlaw-7405	467	7	from	from	ADP
taxlaw-7405	467	8	the	the	DET
taxlaw-7405	467	9	timing	timing	NOUN
taxlaw-7405	467	10	provisions	provision	NOUN
taxlaw-7405	467	11	of	of	ADP
taxlaw-7405	467	12	the	the	DET
taxlaw-7405	467	13	amt	amt	PROPN
taxlaw-7405	467	14	and	and	CCONJ
taxlaw-7405	467	15	the	the	DET
taxlaw-7405	467	16	loss	loss	NOUN
taxlaw-7405	467	17	of	of	ADP
taxlaw-7405	467	18	tax	tax	NOUN
taxlaw-7405	467	19	credits.58	credits.58	PROPN
taxlaw-7405	467	20	56	56	NUM
taxlaw-7405	467	21	cong	cong	NOUN
taxlaw-7405	467	22	.	.	PUNCT
taxlaw-7405	468	1	budget	budget	NOUN
taxlaw-7405	468	2	office	office	PROPN
taxlaw-7405	468	3	,	,	PUNCT
taxlaw-7405	468	4	the	the	DET
taxlaw-7405	468	5	individual	individual	ADJ
taxlaw-7405	468	6	alternative	alternative	ADJ
taxlaw-7405	468	7	minimum	minimum	ADJ
taxlaw-7405	468	8	tax	tax	NOUN
taxlaw-7405	468	9	(	(	PUNCT
taxlaw-7405	468	10	2010	2010	NUM
taxlaw-7405	468	11	)	)	PUNCT
taxlaw-7405	468	12	https://www.cbo.gov/sites/default/files/111th-congress-2009-2010/reports/01-15-amtbrief.pdf	https://www.cbo.gov/sites/default/files/111th-congress-2009-2010/reports/01-15-amtbrief.pdf	NOUN
taxlaw-7405	469	1	[	[	X
taxlaw-7405	469	2	perma.cc/cb8l-9nag	perma.cc/cb8l-9nag	X
taxlaw-7405	469	3	]	]	X
taxlaw-7405	469	4	.	.	PUNCT
taxlaw-7405	470	1	57	57	NUM
taxlaw-7405	470	2	lyon	lyon	PROPN
taxlaw-7405	470	3	,	,	PUNCT
taxlaw-7405	470	4	supra	supra	PROPN
taxlaw-7405	470	5	note	note	NOUN
taxlaw-7405	470	6	2	2	NUM
taxlaw-7405	470	7	,	,	PUNCT
taxlaw-7405	470	8	at	at	ADP
taxlaw-7405	470	9	15	15	NUM
taxlaw-7405	470	10	-	-	SYM
taxlaw-7405	470	11	47	47	NUM
taxlaw-7405	470	12	.	.	PUNCT
taxlaw-7405	470	13	58	58	NUM
taxlaw-7405	471	1	i	i	PRON
taxlaw-7405	471	2	d.	d.	VERB
taxlaw-7405	471	3	at	at	ADP
taxlaw-7405	471	4	77	77	NUM
taxlaw-7405	471	5	-	-	SYM
taxlaw-7405	471	6	81	81	NUM
taxlaw-7405	471	7	.	.	PUNCT
taxlaw-7405	472	1	2020	2020	NUM
taxlaw-7405	472	2	]	]	PUNCT
taxlaw-7405	472	3	a	a	DET
taxlaw-7405	472	4	minimal	minimal	ADJ
taxlaw-7405	472	5	role	role	NOUN
taxlaw-7405	472	6	for	for	ADP
taxlaw-7405	472	7	minimum	minimum	ADJ
taxlaw-7405	472	8	taxes	taxis	NOUN
taxlaw-7405	472	9	19	19	NUM
taxlaw-7405	472	10	the	the	DET
taxlaw-7405	472	11	tax	tax	NOUN
taxlaw-7405	472	12	legislation	legislation	NOUN
taxlaw-7405	472	13	in	in	ADP
taxlaw-7405	472	14	the	the	DET
taxlaw-7405	472	15	early	early	ADJ
taxlaw-7405	472	16	2000s	2000s	NUM
taxlaw-7405	472	17	,	,	PUNCT
taxlaw-7405	472	18	however	however	ADV
taxlaw-7405	472	19	,	,	PUNCT
taxlaw-7405	472	20	was	be	AUX
taxlaw-7405	472	21	designed	design	VERB
taxlaw-7405	472	22	to	to	PART
taxlaw-7405	472	23	stimulate	stimulate	VERB
taxlaw-7405	472	24	investment	investment	NOUN
taxlaw-7405	472	25	and	and	CCONJ
taxlaw-7405	472	26	provide	provide	VERB
taxlaw-7405	472	27	“	"	PUNCT
taxlaw-7405	472	28	bonus	bonus	NOUN
taxlaw-7405	472	29	depreciation	depreciation	NOUN
taxlaw-7405	472	30	”	"	PUNCT
taxlaw-7405	472	31	or	or	CCONJ
taxlaw-7405	472	32	a	a	DET
taxlaw-7405	472	33	form	form	NOUN
taxlaw-7405	472	34	of	of	ADP
taxlaw-7405	472	35	accelerated	accelerate	VERB
taxlaw-7405	472	36	depreciation	depreciation	NOUN
taxlaw-7405	472	37	.	.	PUNCT
taxlaw-7405	473	1	it	it	PRON
taxlaw-7405	473	2	would	would	AUX
taxlaw-7405	473	3	defeat	defeat	VERB
taxlaw-7405	473	4	the	the	DET
taxlaw-7405	473	5	purposes	purpose	NOUN
taxlaw-7405	473	6	of	of	ADP
taxlaw-7405	473	7	the	the	DET
taxlaw-7405	473	8	legislation	legislation	NOUN
taxlaw-7405	473	9	to	to	PART
taxlaw-7405	473	10	award	award	VERB
taxlaw-7405	473	11	bonus	bonus	NOUN
taxlaw-7405	473	12	depreciation	depreciation	NOUN
taxlaw-7405	473	13	but	but	CCONJ
taxlaw-7405	473	14	then	then	ADV
taxlaw-7405	473	15	remove	remove	VERB
taxlaw-7405	473	16	it	it	PRON
taxlaw-7405	473	17	through	through	ADP
taxlaw-7405	473	18	the	the	DET
taxlaw-7405	473	19	corporate	corporate	ADJ
taxlaw-7405	473	20	amt	amt	PROPN
taxlaw-7405	473	21	.	.	PUNCT
taxlaw-7405	474	1	large	large	ADJ
taxlaw-7405	474	2	corporate	corporate	ADJ
taxlaw-7405	474	3	taxpayers	taxpayer	NOUN
taxlaw-7405	474	4	,	,	PUNCT
taxlaw-7405	474	5	who	who	PRON
taxlaw-7405	474	6	were	be	AUX
taxlaw-7405	474	7	the	the	DET
taxlaw-7405	474	8	ones	one	NOUN
taxlaw-7405	474	9	primarily	primarily	ADV
taxlaw-7405	474	10	subject	subject	ADJ
taxlaw-7405	474	11	to	to	ADP
taxlaw-7405	474	12	the	the	DET
taxlaw-7405	474	13	corporate	corporate	ADJ
taxlaw-7405	474	14	amt	amt	PROPN
taxlaw-7405	474	15	,	,	PUNCT
taxlaw-7405	474	16	and	and	CCONJ
taxlaw-7405	474	17	their	their	PRON
taxlaw-7405	474	18	representatives	representative	NOUN
taxlaw-7405	474	19	made	make	VERB
taxlaw-7405	474	20	these	these	DET
taxlaw-7405	474	21	concerns	concern	NOUN
taxlaw-7405	474	22	known	know	VERB
taxlaw-7405	474	23	in	in	ADP
taxlaw-7405	474	24	the	the	DET
taxlaw-7405	474	25	legislative	legislative	ADJ
taxlaw-7405	474	26	process	process	NOUN
taxlaw-7405	474	27	.	.	PUNCT
taxlaw-7405	475	1	unlike	unlike	ADP
taxlaw-7405	475	2	the	the	DET
taxlaw-7405	475	3	individual	individual	ADJ
taxlaw-7405	475	4	amt	amt	PROPN
taxlaw-7405	475	5	provisions	provision	NOUN
taxlaw-7405	475	6	,	,	PUNCT
taxlaw-7405	475	7	the	the	DET
taxlaw-7405	475	8	adverse	adverse	ADJ
taxlaw-7405	475	9	consequences	consequence	NOUN
taxlaw-7405	475	10	from	from	ADP
taxlaw-7405	475	11	the	the	DET
taxlaw-7405	475	12	corporate	corporate	ADJ
taxlaw-7405	475	13	amt	amt	PROPN
taxlaw-7405	475	14	could	could	AUX
taxlaw-7405	475	15	not	not	PART
taxlaw-7405	475	16	easily	easily	ADV
taxlaw-7405	475	17	hide	hide	VERB
taxlaw-7405	475	18	in	in	ADP
taxlaw-7405	475	19	the	the	DET
taxlaw-7405	475	20	background	background	NOUN
taxlaw-7405	475	21	away	away	ADV
taxlaw-7405	475	22	from	from	ADP
taxlaw-7405	475	23	the	the	DET
taxlaw-7405	475	24	light	light	NOUN
taxlaw-7405	475	25	of	of	ADP
taxlaw-7405	475	26	interested	interested	ADJ
taxlaw-7405	475	27	taxpayers	taxpayer	NOUN
taxlaw-7405	475	28	.	.	PUNCT
taxlaw-7405	476	1	consequently	consequently	ADV
taxlaw-7405	476	2	,	,	PUNCT
taxlaw-7405	476	3	bonus	bonus	NOUN
taxlaw-7405	476	4	depreciation	depreciation	NOUN
taxlaw-7405	476	5	was	be	AUX
taxlaw-7405	476	6	allowed	allow	VERB
taxlaw-7405	476	7	under	under	ADP
taxlaw-7405	476	8	the	the	DET
taxlaw-7405	476	9	corporate	corporate	ADJ
taxlaw-7405	476	10	amt	amt	NOUN
taxlaw-7405	476	11	and	and	CCONJ
taxlaw-7405	476	12	not	not	PART
taxlaw-7405	476	13	counted	count	VERB
taxlaw-7405	476	14	as	as	ADP
taxlaw-7405	476	15	a	a	DET
taxlaw-7405	476	16	preference	preference	NOUN
taxlaw-7405	476	17	item	item	NOUN
taxlaw-7405	476	18	.	.	PUNCT
taxlaw-7405	477	1	the	the	DET
taxlaw-7405	477	2	result	result	NOUN
taxlaw-7405	477	3	of	of	ADP
taxlaw-7405	477	4	removing	remove	VERB
taxlaw-7405	477	5	bonus	bonus	NOUN
taxlaw-7405	477	6	depreciation	depreciation	NOUN
taxlaw-7405	477	7	as	as	ADP
taxlaw-7405	477	8	an	an	DET
taxlaw-7405	477	9	amt	amt	PROPN
taxlaw-7405	477	10	preference	preference	NOUN
taxlaw-7405	477	11	significantly	significantly	ADV
taxlaw-7405	477	12	reduced	reduce	VERB
taxlaw-7405	477	13	the	the	DET
taxlaw-7405	477	14	revenues	revenue	NOUN
taxlaw-7405	477	15	from	from	ADP
taxlaw-7405	477	16	the	the	DET
taxlaw-7405	477	17	corporate	corporate	ADJ
taxlaw-7405	477	18	amt	amt	PROPN
taxlaw-7405	477	19	.	.	PUNCT
taxlaw-7405	478	1	based	base	VERB
taxlaw-7405	478	2	on	on	ADP
taxlaw-7405	478	3	statistics	statistic	NOUN
taxlaw-7405	478	4	of	of	ADP
taxlaw-7405	478	5	income	income	NOUN
taxlaw-7405	478	6	data	datum	NOUN
taxlaw-7405	478	7	on	on	ADP
taxlaw-7405	478	8	amt	amt	PROPN
taxlaw-7405	478	9	tax	tax	NOUN
taxlaw-7405	478	10	payments	payment	NOUN
taxlaw-7405	478	11	net	net	NOUN
taxlaw-7405	478	12	of	of	ADP
taxlaw-7405	478	13	amt	amt	PROPN
taxlaw-7405	478	14	credits	credit	NOUN
taxlaw-7405	478	15	,	,	PUNCT
taxlaw-7405	478	16	the	the	DET
taxlaw-7405	478	17	ratio	ratio	NOUN
taxlaw-7405	478	18	of	of	ADP
taxlaw-7405	478	19	corporate	corporate	ADJ
taxlaw-7405	478	20	amt	amt	PROPN
taxlaw-7405	478	21	payments	payment	NOUN
taxlaw-7405	478	22	to	to	ADP
taxlaw-7405	478	23	regular	regular	ADJ
taxlaw-7405	478	24	corporate	corporate	ADJ
taxlaw-7405	478	25	income	income	NOUN
taxlaw-7405	478	26	tax	tax	NOUN
taxlaw-7405	478	27	liability	liability	NOUN
taxlaw-7405	478	28	decreased	decrease	VERB
taxlaw-7405	478	29	from	from	ADP
taxlaw-7405	478	30	about	about	ADP
taxlaw-7405	478	31	1.7	1.7	NUM
taxlaw-7405	478	32	%	%	NOUN
taxlaw-7405	478	33	in	in	ADP
taxlaw-7405	478	34	1996	1996	NUM
taxlaw-7405	478	35	and	and	CCONJ
taxlaw-7405	478	36	1997	1997	NUM
taxlaw-7405	478	37	to	to	ADP
taxlaw-7405	478	38	0.8	0.8	NUM
taxlaw-7405	478	39	%	%	NOUN
taxlaw-7405	478	40	in	in	ADP
taxlaw-7405	478	41	2006.59	2006.59	NUM
taxlaw-7405	478	42	it	it	PRON
taxlaw-7405	478	43	remained	remain	VERB
taxlaw-7405	478	44	roughly	roughly	ADV
taxlaw-7405	478	45	at	at	ADP
taxlaw-7405	478	46	this	this	DET
taxlaw-7405	478	47	level	level	NOUN
taxlaw-7405	478	48	through	through	ADP
taxlaw-7405	478	49	2013	2013	NUM
taxlaw-7405	478	50	,	,	PUNCT
taxlaw-7405	478	51	when	when	SCONJ
taxlaw-7405	478	52	it	it	PRON
taxlaw-7405	478	53	was	be	AUX
taxlaw-7405	478	54	at	at	ADP
taxlaw-7405	478	55	0.9	0.9	NUM
taxlaw-7405	478	56	%	%	NOUN
taxlaw-7405	478	57	.	.	PUNCT
taxlaw-7405	479	1	by	by	ADP
taxlaw-7405	479	2	the	the	DET
taxlaw-7405	479	3	time	time	NOUN
taxlaw-7405	479	4	of	of	ADP
taxlaw-7405	479	5	the	the	DET
taxlaw-7405	479	6	passage	passage	NOUN
taxlaw-7405	479	7	of	of	ADP
taxlaw-7405	479	8	tcja	tcja	NOUN
taxlaw-7405	479	9	,	,	PUNCT
taxlaw-7405	479	10	the	the	DET
taxlaw-7405	479	11	joint	joint	ADJ
taxlaw-7405	479	12	committee	committee	NOUN
taxlaw-7405	479	13	on	on	ADP
taxlaw-7405	479	14	taxation	taxation	NOUN
taxlaw-7405	479	15	estimated	estimate	VERB
taxlaw-7405	479	16	that	that	SCONJ
taxlaw-7405	479	17	eliminating	eliminate	VERB
taxlaw-7405	479	18	the	the	DET
taxlaw-7405	479	19	corporate	corporate	ADJ
taxlaw-7405	479	20	amt	amt	PROPN
taxlaw-7405	479	21	would	would	AUX
taxlaw-7405	479	22	lead	lead	VERB
taxlaw-7405	479	23	only	only	ADV
taxlaw-7405	479	24	to	to	ADP
taxlaw-7405	479	25	a	a	DET
taxlaw-7405	479	26	$	$	SYM
taxlaw-7405	479	27	40	40	NUM
taxlaw-7405	479	28	billion	billion	NUM
taxlaw-7405	479	29	revenue	revenue	NOUN
taxlaw-7405	479	30	loss	loss	NOUN
taxlaw-7405	479	31	over	over	ADP
taxlaw-7405	479	32	a	a	DET
taxlaw-7405	479	33	10	10	NUM
taxlaw-7405	479	34	-	-	PUNCT
taxlaw-7405	479	35	year	year	NOUN
taxlaw-7405	479	36	period.60	period.60	NOUN
taxlaw-7405	479	37	although	although	SCONJ
taxlaw-7405	479	38	the	the	DET
taxlaw-7405	479	39	senate	senate	PROPN
taxlaw-7405	479	40	did	do	AUX
taxlaw-7405	479	41	try	try	VERB
taxlaw-7405	479	42	to	to	PART
taxlaw-7405	479	43	maintain	maintain	VERB
taxlaw-7405	479	44	the	the	DET
taxlaw-7405	479	45	corporate	corporate	ADJ
taxlaw-7405	479	46	amt	amt	NOUN
taxlaw-7405	479	47	for	for	ADP
taxlaw-7405	479	48	revenue	revenue	NOUN
taxlaw-7405	479	49	purposes	purpose	NOUN
taxlaw-7405	479	50	,	,	PUNCT
taxlaw-7405	479	51	the	the	DET
taxlaw-7405	479	52	relatively	relatively	ADV
taxlaw-7405	479	53	small	small	ADJ
taxlaw-7405	479	54	amount	amount	NOUN
taxlaw-7405	479	55	of	of	ADP
taxlaw-7405	479	56	revenue	revenue	NOUN
taxlaw-7405	479	57	involved	involve	VERB
taxlaw-7405	479	58	and	and	CCONJ
taxlaw-7405	479	59	the	the	DET
taxlaw-7405	479	60	prospect	prospect	NOUN
taxlaw-7405	479	61	that	that	SCONJ
taxlaw-7405	479	62	some	some	DET
taxlaw-7405	479	63	firms	firm	NOUN
taxlaw-7405	479	64	would	would	AUX
taxlaw-7405	479	65	not	not	PART
taxlaw-7405	479	66	be	be	AUX
taxlaw-7405	479	67	able	able	ADJ
taxlaw-7405	479	68	to	to	PART
taxlaw-7405	479	69	take	take	VERB
taxlaw-7405	479	70	research	research	NOUN
taxlaw-7405	479	71	and	and	CCONJ
taxlaw-7405	479	72	development	development	NOUN
taxlaw-7405	479	73	credits	credit	NOUN
taxlaw-7405	479	74	led	lead	VERB
taxlaw-7405	479	75	ultimately	ultimately	ADV
taxlaw-7405	479	76	to	to	ADP
taxlaw-7405	479	77	the	the	DET
taxlaw-7405	479	78	corporate	corporate	ADJ
taxlaw-7405	479	79	amt	amt	NOUN
taxlaw-7405	479	80	being	be	AUX
taxlaw-7405	479	81	eliminated	eliminate	VERB
taxlaw-7405	479	82	in	in	ADP
taxlaw-7405	479	83	the	the	DET
taxlaw-7405	479	84	conference.61	conference.61	NOUN
taxlaw-7405	479	85	our	our	PRON
taxlaw-7405	479	86	experience	experience	NOUN
taxlaw-7405	479	87	with	with	ADP
taxlaw-7405	479	88	the	the	DET
taxlaw-7405	479	89	corporate	corporate	ADJ
taxlaw-7405	479	90	amt	amt	PROPN
taxlaw-7405	479	91	in	in	ADP
taxlaw-7405	479	92	the	the	DET
taxlaw-7405	479	93	2000s	2000s	NUM
taxlaw-7405	479	94	is	be	AUX
taxlaw-7405	479	95	another	another	DET
taxlaw-7405	479	96	example	example	NOUN
taxlaw-7405	479	97	of	of	ADP
taxlaw-7405	479	98	how	how	SCONJ
taxlaw-7405	479	99	tying	tie	VERB
taxlaw-7405	479	100	a	a	DET
taxlaw-7405	479	101	minimum	minimum	ADJ
taxlaw-7405	479	102	tax	tax	NOUN
taxlaw-7405	479	103	closely	closely	ADV
taxlaw-7405	479	104	to	to	ADP
taxlaw-7405	479	105	an	an	DET
taxlaw-7405	479	106	existing	exist	VERB
taxlaw-7405	479	107	tax	tax	NOUN
taxlaw-7405	479	108	base	base	NOUN
taxlaw-7405	479	109	can	can	AUX
taxlaw-7405	479	110	cause	cause	VERB
taxlaw-7405	479	111	complexity	complexity	NOUN
taxlaw-7405	479	112	and	and	CCONJ
taxlaw-7405	479	113	thwart	thwart	VERB
taxlaw-7405	479	114	legislative	legislative	ADJ
taxlaw-7405	479	115	purposes	purpose	NOUN
taxlaw-7405	479	116	.	.	PUNCT
taxlaw-7405	480	1	while	while	SCONJ
taxlaw-7405	480	2	sophisticated	sophisticated	ADJ
taxlaw-7405	480	3	corporate	corporate	ADJ
taxlaw-7405	480	4	taxpayers	taxpayer	NOUN
taxlaw-7405	480	5	in	in	ADP
taxlaw-7405	480	6	the	the	DET
taxlaw-7405	480	7	early	early	ADJ
taxlaw-7405	480	8	2000s	2000s	NUM
taxlaw-7405	480	9	were	be	AUX
taxlaw-7405	480	10	able	able	ADJ
taxlaw-7405	480	11	to	to	PART
taxlaw-7405	480	12	ensure	ensure	VERB
taxlaw-7405	480	13	that	that	SCONJ
taxlaw-7405	480	14	some	some	DET
taxlaw-7405	480	15	benefits	benefit	NOUN
taxlaw-7405	480	16	of	of	ADP
taxlaw-7405	480	17	investment	investment	NOUN
taxlaw-7405	480	18	incentives	incentive	NOUN
taxlaw-7405	480	19	were	be	AUX
taxlaw-7405	480	20	still	still	ADV
taxlaw-7405	480	21	provided	provide	VERB
taxlaw-7405	480	22	to	to	ADP
taxlaw-7405	480	23	them	they	PRON
taxlaw-7405	480	24	,	,	PUNCT
taxlaw-7405	480	25	it	it	PRON
taxlaw-7405	480	26	took	take	VERB
taxlaw-7405	480	27	fifteen	fifteen	NUM
taxlaw-7405	480	28	years	year	NOUN
taxlaw-7405	480	29	before	before	SCONJ
taxlaw-7405	480	30	an	an	DET
taxlaw-7405	480	31	eviscerated	eviscerate	VERB
taxlaw-7405	480	32	corporate	corporate	ADJ
taxlaw-7405	480	33	amt	amt	NOUN
taxlaw-7405	480	34	was	be	AUX
taxlaw-7405	480	35	removed	remove	VERB
taxlaw-7405	480	36	from	from	ADP
taxlaw-7405	480	37	the	the	DET
taxlaw-7405	480	38	law	law	NOUN
taxlaw-7405	480	39	.	.	PUNCT
taxlaw-7405	481	1	while	while	SCONJ
taxlaw-7405	481	2	i	i	PRON
taxlaw-7405	481	3	have	have	AUX
taxlaw-7405	481	4	argued	argue	VERB
taxlaw-7405	481	5	that	that	SCONJ
taxlaw-7405	481	6	minimum	minimum	ADJ
taxlaw-7405	481	7	taxes	taxis	NOUN
taxlaw-7405	481	8	that	that	PRON
taxlaw-7405	481	9	rely	rely	VERB
taxlaw-7405	481	10	on	on	ADP
taxlaw-7405	481	11	the	the	DET
taxlaw-7405	481	12	same	same	ADJ
taxlaw-7405	481	13	underlying	underlying	ADJ
taxlaw-7405	481	14	tax	tax	NOUN
taxlaw-7405	481	15	base	base	NOUN
taxlaw-7405	481	16	tend	tend	VERB
taxlaw-7405	481	17	to	to	PART
taxlaw-7405	481	18	thwart	thwart	VERB
taxlaw-7405	481	19	legislative	legislative	ADJ
taxlaw-7405	481	20	purposes	purpose	NOUN
taxlaw-7405	481	21	,	,	PUNCT
taxlaw-7405	481	22	as	as	SCONJ
taxlaw-7405	481	23	we	we	PRON
taxlaw-7405	481	24	saw	see	VERB
taxlaw-7405	481	25	with	with	ADP
taxlaw-7405	481	26	the	the	DET
taxlaw-7405	481	27	bonus	bonus	NOUN
taxlaw-7405	481	28	depreciation	depreciation	NOUN
taxlaw-7405	481	29	example	example	NOUN
taxlaw-7405	481	30	,	,	PUNCT
taxlaw-7405	481	31	it	it	PRON
taxlaw-7405	481	32	is	be	AUX
taxlaw-7405	481	33	possible	possible	ADJ
taxlaw-7405	481	34	to	to	PART
taxlaw-7405	481	35	synchronize	synchronize	VERB
taxlaw-7405	481	36	changes	change	NOUN
taxlaw-7405	481	37	between	between	ADP
taxlaw-7405	481	38	the	the	DET
taxlaw-7405	481	39	regular	regular	ADJ
taxlaw-7405	481	40	tax	tax	NOUN
taxlaw-7405	481	41	and	and	CCONJ
taxlaw-7405	481	42	the	the	DET
taxlaw-7405	481	43	amt	amt	PROPN
taxlaw-7405	481	44	.	.	PUNCT
taxlaw-7405	482	1	but	but	CCONJ
taxlaw-7405	482	2	in	in	ADP
taxlaw-7405	482	3	less	less	ADJ
taxlaw-7405	482	4	salient	salient	ADJ
taxlaw-7405	482	5	settings	setting	NOUN
taxlaw-7405	482	6	,	,	PUNCT
taxlaw-7405	482	7	it	it	PRON
taxlaw-7405	482	8	is	be	AUX
taxlaw-7405	482	9	certainly	certainly	ADV
taxlaw-7405	482	10	possible	possible	ADJ
taxlaw-7405	482	11	that	that	SCONJ
taxlaw-7405	482	12	adjustments	adjustment	NOUN
taxlaw-7405	482	13	to	to	ADP
taxlaw-7405	482	14	the	the	DET
taxlaw-7405	482	15	regular	regular	ADJ
taxlaw-7405	482	16	tax	tax	NOUN
taxlaw-7405	482	17	could	could	AUX
taxlaw-7405	482	18	be	be	AUX
taxlaw-7405	482	19	offset	offset	VERB
taxlaw-7405	482	20	by	by	ADP
taxlaw-7405	482	21	increased	increase	VERB
taxlaw-7405	482	22	liability	liability	NOUN
taxlaw-7405	482	23	under	under	ADP
taxlaw-7405	482	24	the	the	DET
taxlaw-7405	482	25	amt	amt	PROPN
taxlaw-7405	482	26	.	.	PUNCT
taxlaw-7405	483	1	b.	b.	PROPN
taxlaw-7405	483	2	accounting	accounting	NOUN
taxlaw-7405	483	3	bases	basis	NOUN
taxlaw-7405	483	4	for	for	ADP
taxlaw-7405	483	5	alternative	alternative	ADJ
taxlaw-7405	483	6	taxes	taxis	NOUN
taxlaw-7405	483	7	if	if	SCONJ
taxlaw-7405	483	8	tying	tie	VERB
taxlaw-7405	483	9	an	an	DET
taxlaw-7405	483	10	alternative	alternative	ADJ
taxlaw-7405	483	11	tax	tax	NOUN
taxlaw-7405	483	12	too	too	ADV
taxlaw-7405	483	13	closely	closely	ADV
taxlaw-7405	483	14	to	to	ADP
taxlaw-7405	483	15	the	the	DET
taxlaw-7405	483	16	regular	regular	ADJ
taxlaw-7405	483	17	tax	tax	NOUN
taxlaw-7405	483	18	causes	cause	VERB
taxlaw-7405	483	19	problems	problem	NOUN
taxlaw-7405	483	20	,	,	PUNCT
taxlaw-7405	483	21	what	what	PRON
taxlaw-7405	483	22	about	about	ADP
taxlaw-7405	483	23	using	use	VERB
taxlaw-7405	483	24	an	an	DET
taxlaw-7405	483	25	alternative	alternative	ADJ
taxlaw-7405	483	26	non	non	ADJ
taxlaw-7405	483	27	-	-	ADJ
taxlaw-7405	483	28	tax	tax	ADJ
taxlaw-7405	483	29	base	base	NOUN
taxlaw-7405	483	30	for	for	ADP
taxlaw-7405	483	31	a	a	DET
taxlaw-7405	483	32	minimum	minimum	ADJ
taxlaw-7405	483	33	tax	tax	NOUN
taxlaw-7405	483	34	?	?	PUNCT
taxlaw-7405	484	1	about	about	ADV
taxlaw-7405	484	2	fifteen	fifteen	NUM
taxlaw-7405	484	3	years	year	NOUN
taxlaw-7405	484	4	ago	ago	ADV
taxlaw-7405	484	5	,	,	PUNCT
taxlaw-7405	484	6	there	there	PRON
taxlaw-7405	484	7	was	be	VERB
taxlaw-7405	484	8	a	a	DET
taxlaw-7405	484	9	flurry	flurry	NOUN
taxlaw-7405	484	10	of	of	ADP
taxlaw-7405	484	11	interest	interest	NOUN
taxlaw-7405	484	12	in	in	ADP
taxlaw-7405	484	13	using	use	VERB
taxlaw-7405	484	14	income	income	NOUN
taxlaw-7405	484	15	as	as	SCONJ
taxlaw-7405	484	16	reported	report	VERB
taxlaw-7405	484	17	on	on	ADP
taxlaw-7405	484	18	financial	financial	ADJ
taxlaw-7405	484	19	statements	statement	NOUN
taxlaw-7405	484	20	to	to	PART
taxlaw-7405	484	21	revamp	revamp	VERB
taxlaw-7405	484	22	the	the	DET
taxlaw-7405	484	23	corporate	corporate	ADJ
taxlaw-7405	484	24	tax.62	tax.62	NOUN
taxlaw-7405	484	25	more	more	ADV
taxlaw-7405	484	26	recently	recently	ADV
taxlaw-7405	484	27	,	,	PUNCT
taxlaw-7405	484	28	in	in	ADP
taxlaw-7405	484	29	the	the	DET
taxlaw-7405	484	30	oecd	oecd	PROPN
taxlaw-7405	484	31	’s	’s	PART
taxlaw-7405	484	32	pillar	pillar	NOUN
taxlaw-7405	484	33	1	1	NUM
taxlaw-7405	484	34	proposal	proposal	NOUN
taxlaw-7405	484	35	designed	design	VERB
taxlaw-7405	484	36	to	to	PART
taxlaw-7405	484	37	reallocate	reallocate	VERB
taxlaw-7405	484	38	taxing	tax	VERB
taxlaw-7405	484	39	rights	right	NOUN
taxlaw-7405	484	40	,	,	PUNCT
taxlaw-7405	484	41	there	there	PRON
taxlaw-7405	484	42	was	be	VERB
taxlaw-7405	484	43	a	a	DET
taxlaw-7405	484	44	suggestion	suggestion	NOUN
taxlaw-7405	484	45	that	that	SCONJ
taxlaw-7405	484	46	the	the	DET
taxlaw-7405	484	47	starting	starting	NOUN
taxlaw-7405	484	48	place	place	NOUN
taxlaw-7405	484	49	should	should	AUX
taxlaw-7405	484	50	be	be	AUX
taxlaw-7405	484	51	the	the	DET
taxlaw-7405	484	52	consolidated	consolidated	ADJ
taxlaw-7405	484	53	59	59	NUM
taxlaw-7405	484	54	calculations	calculation	NOUN
taxlaw-7405	484	55	based	base	VERB
taxlaw-7405	484	56	on	on	ADP
taxlaw-7405	484	57	irs	irs	PROPN
taxlaw-7405	484	58	statistics	statistic	NOUN
taxlaw-7405	484	59	of	of	ADP
taxlaw-7405	484	60	income	income	NOUN
taxlaw-7405	484	61	data	datum	NOUN
taxlaw-7405	484	62	.	.	PUNCT
taxlaw-7405	485	1	see	see	VERB
taxlaw-7405	485	2	i.r.s	i.r.s	PROPN
taxlaw-7405	485	3	.	.	PUNCT
taxlaw-7405	485	4	,	,	PUNCT
taxlaw-7405	485	5	soi	soi	ADJ
taxlaw-7405	485	6	tax	tax	NOUN
taxlaw-7405	485	7	stats	stat	NOUN
taxlaw-7405	485	8	table	table	NOUN
taxlaw-7405	485	9	18	18	NUM
taxlaw-7405	485	10	returns	return	NOUN
taxlaw-7405	485	11	of	of	ADP
taxlaw-7405	485	12	active	active	ADJ
taxlaw-7405	485	13	corporations	corporation	NOUN
taxlaw-7405	485	14	(	(	PUNCT
taxlaw-7405	485	15	jan	jan	PROPN
taxlaw-7405	485	16	.	.	PROPN
taxlaw-7405	485	17	30	30	NUM
taxlaw-7405	485	18	,	,	PUNCT
taxlaw-7405	485	19	2020	2020	NUM
taxlaw-7405	485	20	)	)	PUNCT
taxlaw-7405	485	21	,	,	PUNCT
taxlaw-7405	486	1	https://www.irs.gov/statistics/soi-tax-stats-table-18-returns-of-activecorporations	https://www.irs.gov/statistics/soi-tax-stats-table-18-returns-of-activecorporations	PROPN
taxlaw-7405	486	2	[	[	X
taxlaw-7405	486	3	https://perma.cc/t9c5-e6sc	https://perma.cc/t9c5-e6sc	ADP
taxlaw-7405	486	4	]	]	X
taxlaw-7405	486	5	.	.	PUNCT
taxlaw-7405	487	1	60	60	NUM
taxlaw-7405	487	2	see	see	VERB
taxlaw-7405	487	3	joint	joint	ADJ
taxlaw-7405	487	4	comm	comm	NOUN
taxlaw-7405	487	5	.	.	PUNCT
taxlaw-7405	488	1	on	on	ADP
taxlaw-7405	488	2	tax’n	tax’n	NUM
taxlaw-7405	488	3	,	,	PUNCT
taxlaw-7405	488	4	115th	115th	ADJ
taxlaw-7405	488	5	cong	cong	NOUN
taxlaw-7405	488	6	.	.	PUNCT
taxlaw-7405	489	1	jcx-67	jcx-67	NOUN
taxlaw-7405	489	2	-	-	X
taxlaw-7405	489	3	17	17	NUM
taxlaw-7405	489	4	,	,	PUNCT
taxlaw-7405	489	5	estimated	estimate	VERB
taxlaw-7405	489	6	budget	budget	NOUN
taxlaw-7405	489	7	effects	effect	NOUN
taxlaw-7405	489	8	of	of	ADP
taxlaw-7405	489	9	the	the	DET
taxlaw-7405	489	10	conference	conference	NOUN
taxlaw-7405	489	11	agreement	agreement	NOUN
taxlaw-7405	489	12	for	for	ADP
taxlaw-7405	489	13	h.r.1	h.r.1	NOUN
taxlaw-7405	489	14	,	,	PUNCT
taxlaw-7405	489	15	the	the	DET
taxlaw-7405	489	16	"	"	PUNCT
taxlaw-7405	489	17	tax	tax	NOUN
taxlaw-7405	489	18	cuts	cut	NOUN
taxlaw-7405	489	19	and	and	CCONJ
taxlaw-7405	489	20	jobs	job	NOUN
taxlaw-7405	489	21	act	act	PROPN
taxlaw-7405	489	22	"	"	PUNCT
taxlaw-7405	489	23	(	(	PUNCT
taxlaw-7405	489	24	dec	dec	PROPN
taxlaw-7405	489	25	.	.	PROPN
taxlaw-7405	489	26	18	18	NUM
taxlaw-7405	489	27	,	,	PUNCT
taxlaw-7405	489	28	2017	2017	NUM
taxlaw-7405	489	29	)	)	PUNCT
taxlaw-7405	489	30	.	.	PUNCT
taxlaw-7405	490	1	61	61	NUM
taxlaw-7405	490	2	see	see	VERB
taxlaw-7405	490	3	neil	neil	PROPN
taxlaw-7405	490	4	barr	barr	PROPN
taxlaw-7405	490	5	et	et	PROPN
taxlaw-7405	490	6	al	al	PROPN
taxlaw-7405	490	7	.	.	PROPN
taxlaw-7405	490	8	,	,	PUNCT
taxlaw-7405	490	9	davis	davis	PROPN
taxlaw-7405	490	10	polk	polk	PROPN
taxlaw-7405	490	11	,	,	PUNCT
taxlaw-7405	490	12	tax	tax	NOUN
taxlaw-7405	490	13	reform	reform	NOUN
taxlaw-7405	490	14	and	and	CCONJ
taxlaw-7405	490	15	transition	transition	NOUN
taxlaw-7405	490	16	(	(	PUNCT
taxlaw-7405	490	17	dec	dec	PROPN
taxlaw-7405	490	18	.	.	PROPN
taxlaw-7405	490	19	3	3	NUM
taxlaw-7405	490	20	,	,	PUNCT
taxlaw-7405	490	21	2017	2017	NUM
taxlaw-7405	490	22	)	)	PUNCT
taxlaw-7405	490	23	,	,	PUNCT
taxlaw-7405	490	24	https://www.taxreformandtransition.com/2017/12/last-minute-retention-of-corporate-amt-in-senate-tax-billhas-unintended-consequences/	https://www.taxreformandtransition.com/2017/12/last-minute-retention-of-corporate-amt-in-senate-tax-billhas-unintended-consequences/	PROPN
taxlaw-7405	491	1	[	[	X
taxlaw-7405	491	2	https://perma.cc/8yx2-4wgn	https://perma.cc/8yx2-4wgn	X
taxlaw-7405	491	3	]	]	X
taxlaw-7405	491	4	(	(	PUNCT
taxlaw-7405	491	5	showing	show	VERB
taxlaw-7405	491	6	the	the	DET
taxlaw-7405	491	7	opposition	opposition	NOUN
taxlaw-7405	491	8	to	to	ADP
taxlaw-7405	491	9	retaining	retain	VERB
taxlaw-7405	491	10	the	the	DET
taxlaw-7405	491	11	amt	amt	NOUN
taxlaw-7405	491	12	)	)	PUNCT
taxlaw-7405	491	13	.	.	PUNCT
taxlaw-7405	492	1	62	62	NUM
taxlaw-7405	492	2	see	see	VERB
taxlaw-7405	492	3	generally	generally	ADV
taxlaw-7405	492	4	michele	michele	PROPN
taxlaw-7405	492	5	hanlon	hanlon	PROPN
taxlaw-7405	492	6	&	&	CCONJ
taxlaw-7405	492	7	terry	terry	PROPN
taxlaw-7405	492	8	shevlin	shevlin	PROPN
taxlaw-7405	492	9	,	,	PUNCT
taxlaw-7405	492	10	book	book	NOUN
taxlaw-7405	492	11	tax	tax	NOUN
taxlaw-7405	492	12	conformity	conformity	NOUN
taxlaw-7405	492	13	for	for	ADP
taxlaw-7405	492	14	corporate	corporate	ADJ
taxlaw-7405	492	15	income	income	NOUN
taxlaw-7405	492	16	:	:	PUNCT
taxlaw-7405	492	17	an	an	DET
taxlaw-7405	492	18	introduction	introduction	NOUN
taxlaw-7405	492	19	to	to	ADP
taxlaw-7405	492	20	the	the	DET
taxlaw-7405	492	21	issues	issue	NOUN
taxlaw-7405	492	22	,	,	PUNCT
taxlaw-7405	492	23	19	19	NUM
taxlaw-7405	492	24	tax	tax	NOUN
taxlaw-7405	492	25	pol’y	pol’y	NOUN
taxlaw-7405	492	26	econ	econ	NOUN
taxlaw-7405	492	27	.	.	PUNCT
taxlaw-7405	493	1	(	(	PUNCT
taxlaw-7405	493	2	2005	2005	NUM
taxlaw-7405	493	3	)	)	PUNCT
taxlaw-7405	493	4	;	;	PUNCT
taxlaw-7405	493	5	john	john	PROPN
taxlaw-7405	493	6	mcclelland	mcclelland	PROPN
taxlaw-7405	493	7	&	&	CCONJ
taxlaw-7405	493	8	lillian	lillian	PROPN
taxlaw-7405	493	9	mills	mill	NOUN
taxlaw-7405	493	10	,	,	PUNCT
taxlaw-7405	493	11	weighing	weigh	VERB
taxlaw-7405	493	12	benefits	benefit	NOUN
taxlaw-7405	493	13	and	and	CCONJ
taxlaw-7405	493	14	risks	risk	NOUN
taxlaw-7405	493	15	of	of	ADP
taxlaw-7405	493	16	taxing	tax	VERB
taxlaw-7405	493	17	book	book	NOUN
taxlaw-7405	493	18	income	income	NOUN
taxlaw-7405	493	19	,	,	PUNCT
taxlaw-7405	493	20	32	32	NUM
taxlaw-7405	493	21	ins	in	NOUN
taxlaw-7405	493	22	.	.	PUNCT
taxlaw-7405	493	23	tax	tax	NOUN
taxlaw-7405	493	24	rev	rev	PROPN
taxlaw-7405	493	25	.	.	PROPN
taxlaw-7405	493	26	721	721	NUM
taxlaw-7405	493	27	(	(	PUNCT
taxlaw-7405	493	28	2007	2007	NUM
taxlaw-7405	493	29	)	)	PUNCT
taxlaw-7405	493	30	.	.	PUNCT
taxlaw-7405	494	1	20	20	NUM
taxlaw-7405	494	2	columbia	columbia	PROPN
taxlaw-7405	494	3	journal	journal	PROPN
taxlaw-7405	494	4	of	of	ADP
taxlaw-7405	494	5	tax	tax	NOUN
taxlaw-7405	494	6	law	law	NOUN
taxlaw-7405	494	7	[	[	X
taxlaw-7405	494	8	vol	vol	NOUN
taxlaw-7405	494	9	.	.	PUNCT
taxlaw-7405	495	1	12:1	12:1	NUM
taxlaw-7405	495	2	financial	financial	ADJ
taxlaw-7405	495	3	accounts	account	NOUN
taxlaw-7405	495	4	based	base	VERB
taxlaw-7405	495	5	on	on	ADP
taxlaw-7405	495	6	the	the	DET
taxlaw-7405	495	7	headquarters	headquarters	NOUN
taxlaw-7405	495	8	of	of	ADP
taxlaw-7405	495	9	large	large	ADJ
taxlaw-7405	495	10	multinational	multinational	ADJ
taxlaw-7405	495	11	firms	firm	NOUN
taxlaw-7405	495	12	.	.	PUNCT
taxlaw-7405	496	1	there	there	PRON
taxlaw-7405	496	2	was	be	VERB
taxlaw-7405	496	3	also	also	ADV
taxlaw-7405	496	4	a	a	DET
taxlaw-7405	496	5	proposal	proposal	NOUN
taxlaw-7405	496	6	from	from	ADP
taxlaw-7405	496	7	a	a	DET
taxlaw-7405	496	8	2020	2020	NUM
taxlaw-7405	496	9	presidential	presidential	ADJ
taxlaw-7405	496	10	candidate	candidate	NOUN
taxlaw-7405	496	11	for	for	ADP
taxlaw-7405	496	12	a	a	DET
taxlaw-7405	496	13	supplemental	supplemental	ADJ
taxlaw-7405	496	14	tax	tax	NOUN
taxlaw-7405	496	15	based	base	VERB
taxlaw-7405	496	16	on	on	ADP
taxlaw-7405	496	17	financial	financial	ADJ
taxlaw-7405	496	18	accounting	accounting	NOUN
taxlaw-7405	496	19	income.63	income.63	ADP
taxlaw-7405	496	20	the	the	DET
taxlaw-7405	496	21	response	response	NOUN
taxlaw-7405	496	22	of	of	ADP
taxlaw-7405	496	23	tax	tax	NOUN
taxlaw-7405	496	24	and	and	CCONJ
taxlaw-7405	496	25	accounting	accounting	NOUN
taxlaw-7405	496	26	experts	expert	NOUN
taxlaw-7405	496	27	to	to	ADP
taxlaw-7405	496	28	the	the	DET
taxlaw-7405	496	29	original	original	ADJ
taxlaw-7405	496	30	proposals	proposal	NOUN
taxlaw-7405	496	31	was	be	AUX
taxlaw-7405	496	32	largely	largely	ADV
taxlaw-7405	496	33	negative	negative	ADJ
taxlaw-7405	496	34	.	.	PUNCT
taxlaw-7405	497	1	while	while	SCONJ
taxlaw-7405	497	2	relying	rely	VERB
taxlaw-7405	497	3	on	on	ADP
taxlaw-7405	497	4	financial	financial	ADJ
taxlaw-7405	497	5	accounting	accounting	NOUN
taxlaw-7405	497	6	measures	measure	NOUN
taxlaw-7405	497	7	as	as	ADP
taxlaw-7405	497	8	a	a	DET
taxlaw-7405	497	9	basis	basis	NOUN
taxlaw-7405	497	10	for	for	ADP
taxlaw-7405	497	11	corporate	corporate	ADJ
taxlaw-7405	497	12	taxation	taxation	NOUN
taxlaw-7405	497	13	had	have	VERB
taxlaw-7405	497	14	some	some	DET
taxlaw-7405	497	15	advantages	advantage	NOUN
taxlaw-7405	497	16	in	in	ADP
taxlaw-7405	497	17	terms	term	NOUN
taxlaw-7405	497	18	of	of	ADP
taxlaw-7405	497	19	reducing	reduce	VERB
taxlaw-7405	497	20	compliance	compliance	NOUN
taxlaw-7405	497	21	costs	cost	NOUN
taxlaw-7405	497	22	and	and	CCONJ
taxlaw-7405	497	23	possibly	possibly	ADV
taxlaw-7405	497	24	reducing	reduce	VERB
taxlaw-7405	497	25	profitshifting	profitshifting	NOUN
taxlaw-7405	497	26	,	,	PUNCT
taxlaw-7405	497	27	the	the	DET
taxlaw-7405	497	28	risks	risk	NOUN
taxlaw-7405	497	29	were	be	AUX
taxlaw-7405	497	30	a	a	DET
taxlaw-7405	497	31	degradation	degradation	NOUN
taxlaw-7405	497	32	of	of	ADP
taxlaw-7405	497	33	the	the	DET
taxlaw-7405	497	34	financial	financial	ADJ
taxlaw-7405	497	35	information	information	NOUN
taxlaw-7405	497	36	provided	provide	VERB
taxlaw-7405	497	37	to	to	ADP
taxlaw-7405	497	38	shareholders	shareholder	NOUN
taxlaw-7405	497	39	and	and	CCONJ
taxlaw-7405	497	40	the	the	DET
taxlaw-7405	497	41	public	public	NOUN
taxlaw-7405	497	42	,	,	PUNCT
taxlaw-7405	497	43	and	and	CCONJ
taxlaw-7405	497	44	a	a	DET
taxlaw-7405	497	45	keen	keen	ADJ
taxlaw-7405	497	46	recognition	recognition	NOUN
taxlaw-7405	497	47	of	of	ADP
taxlaw-7405	497	48	the	the	DET
taxlaw-7405	497	49	differing	differ	VERB
taxlaw-7405	497	50	purposes	purpose	NOUN
taxlaw-7405	497	51	of	of	ADP
taxlaw-7405	497	52	financial	financial	ADJ
taxlaw-7405	497	53	and	and	CCONJ
taxlaw-7405	497	54	accounting	accounting	NOUN
taxlaw-7405	497	55	measures	measure	NOUN
taxlaw-7405	497	56	.	.	PUNCT
taxlaw-7405	498	1	as	as	SCONJ
taxlaw-7405	498	2	hanlon	hanlon	NOUN
taxlaw-7405	498	3	and	and	CCONJ
taxlaw-7405	498	4	shevlin	shevlin	NOUN
taxlaw-7405	498	5	wrote	write	VERB
taxlaw-7405	498	6	:	:	PUNCT
taxlaw-7405	498	7	“	"	PUNCT
taxlaw-7405	498	8	financial	financial	ADJ
taxlaw-7405	498	9	accounting	accounting	NOUN
taxlaw-7405	498	10	income	income	NOUN
taxlaw-7405	498	11	is	be	AUX
taxlaw-7405	498	12	intended	intend	VERB
taxlaw-7405	498	13	to	to	PART
taxlaw-7405	498	14	provide	provide	VERB
taxlaw-7405	498	15	outside	outside	ADJ
taxlaw-7405	498	16	stakeholders	stakeholder	NOUN
taxlaw-7405	498	17	(	(	PUNCT
taxlaw-7405	498	18	e.g.	e.g.	ADV
taxlaw-7405	498	19	,	,	PUNCT
taxlaw-7405	498	20	investors	investor	NOUN
taxlaw-7405	498	21	,	,	PUNCT
taxlaw-7405	498	22	creditors	creditor	NOUN
taxlaw-7405	498	23	,	,	PUNCT
taxlaw-7405	498	24	regulators	regulator	NOUN
taxlaw-7405	498	25	,	,	PUNCT
taxlaw-7405	498	26	etc	etc	X
taxlaw-7405	498	27	.	.	X
taxlaw-7405	498	28	)	)	PUNCT
taxlaw-7405	498	29	with	with	ADP
taxlaw-7405	498	30	information	information	NOUN
taxlaw-7405	498	31	about	about	ADP
taxlaw-7405	498	32	firm	firm	ADJ
taxlaw-7405	498	33	performance	performance	NOUN
taxlaw-7405	498	34	.	.	PUNCT
taxlaw-7405	498	35	”	"	PUNCT
taxlaw-7405	499	1	in	in	ADP
taxlaw-7405	499	2	contrast	contrast	NOUN
taxlaw-7405	499	3	,	,	PUNCT
taxlaw-7405	499	4	the	the	DET
taxlaw-7405	499	5	objectives	objective	NOUN
taxlaw-7405	499	6	of	of	ADP
taxlaw-7405	499	7	the	the	DET
taxlaw-7405	499	8	irc	irc	NOUN
taxlaw-7405	499	9	are	be	AUX
taxlaw-7405	499	10	to	to	PART
taxlaw-7405	499	11	provide	provide	VERB
taxlaw-7405	499	12	a	a	DET
taxlaw-7405	499	13	framework	framework	NOUN
taxlaw-7405	499	14	for	for	ADP
taxlaw-7405	499	15	efficient	efficient	ADJ
taxlaw-7405	499	16	and	and	CCONJ
taxlaw-7405	499	17	equitable	equitable	ADJ
taxlaw-7405	499	18	determination	determination	NOUN
taxlaw-7405	499	19	of	of	ADP
taxlaw-7405	499	20	tax	tax	NOUN
taxlaw-7405	499	21	liabilities	liability	NOUN
taxlaw-7405	499	22	and	and	CCONJ
taxlaw-7405	499	23	the	the	DET
taxlaw-7405	499	24	subsequent	subsequent	ADJ
taxlaw-7405	499	25	collection	collection	NOUN
taxlaw-7405	499	26	of	of	ADP
taxlaw-7405	499	27	revenue	revenue	NOUN
taxlaw-7405	499	28	,	,	PUNCT
taxlaw-7405	499	29	and	and	CCONJ
taxlaw-7405	499	30	to	to	PART
taxlaw-7405	499	31	provide	provide	VERB
taxlaw-7405	499	32	incentives	incentive	NOUN
taxlaw-7405	499	33	for	for	SCONJ
taxlaw-7405	499	34	firms	firm	NOUN
taxlaw-7405	499	35	to	to	PART
taxlaw-7405	499	36	engage	engage	VERB
taxlaw-7405	499	37	in	in	ADP
taxlaw-7405	499	38	,	,	PUNCT
taxlaw-7405	499	39	or	or	CCONJ
taxlaw-7405	499	40	not	not	PART
taxlaw-7405	499	41	engage	engage	VERB
taxlaw-7405	499	42	in	in	ADP
taxlaw-7405	499	43	,	,	PUNCT
taxlaw-7405	499	44	particular	particular	ADJ
taxlaw-7405	499	45	activities	activity	NOUN
taxlaw-7405	499	46	,	,	PUNCT
taxlaw-7405	499	47	and	and	CCONJ
taxlaw-7405	499	48	to	to	PART
taxlaw-7405	499	49	reward	reward	VERB
taxlaw-7405	499	50	particular	particular	ADJ
taxlaw-7405	499	51	constituencies	constituency	NOUN
taxlaw-7405	499	52	.	.	PUNCT
taxlaw-7405	500	1	”64	”64	PROPN
taxlaw-7405	500	2	hanlon	hanlon	NOUN
taxlaw-7405	500	3	and	and	CCONJ
taxlaw-7405	500	4	shevlin	shevlin	NOUN
taxlaw-7405	500	5	also	also	ADV
taxlaw-7405	500	6	provided	provide	VERB
taxlaw-7405	500	7	evidence	evidence	NOUN
taxlaw-7405	500	8	that	that	SCONJ
taxlaw-7405	500	9	countries	country	NOUN
taxlaw-7405	500	10	that	that	PRON
taxlaw-7405	500	11	moved	move	VERB
taxlaw-7405	500	12	to	to	ADP
taxlaw-7405	500	13	more	more	ADV
taxlaw-7405	500	14	closely	closely	ADV
taxlaw-7405	500	15	align	align	ADJ
taxlaw-7405	500	16	book	book	NOUN
taxlaw-7405	500	17	and	and	CCONJ
taxlaw-7405	500	18	tax	tax	NOUN
taxlaw-7405	500	19	income	income	NOUN
taxlaw-7405	500	20	saw	see	VERB
taxlaw-7405	500	21	less	less	ADJ
taxlaw-7405	500	22	influence	influence	NOUN
taxlaw-7405	500	23	of	of	ADP
taxlaw-7405	500	24	financial	financial	ADJ
taxlaw-7405	500	25	reports	report	NOUN
taxlaw-7405	500	26	on	on	ADP
taxlaw-7405	500	27	financial	financial	ADJ
taxlaw-7405	500	28	markets	market	NOUN
taxlaw-7405	500	29	,	,	PUNCT
taxlaw-7405	500	30	suggesting	suggest	VERB
taxlaw-7405	500	31	that	that	SCONJ
taxlaw-7405	500	32	this	this	DET
taxlaw-7405	500	33	linkage	linkage	NOUN
taxlaw-7405	500	34	led	lead	VERB
taxlaw-7405	500	35	to	to	ADP
taxlaw-7405	500	36	less	less	ADV
taxlaw-7405	500	37	informative	informative	ADJ
taxlaw-7405	500	38	financial	financial	ADJ
taxlaw-7405	500	39	accounting	accounting	NOUN
taxlaw-7405	500	40	.	.	PUNCT
taxlaw-7405	501	1	they	they	PRON
taxlaw-7405	501	2	also	also	ADV
taxlaw-7405	501	3	emphasized	emphasize	VERB
taxlaw-7405	501	4	that	that	SCONJ
taxlaw-7405	501	5	the	the	DET
taxlaw-7405	501	6	differences	difference	NOUN
taxlaw-7405	501	7	between	between	ADP
taxlaw-7405	501	8	book	book	NOUN
taxlaw-7405	501	9	and	and	CCONJ
taxlaw-7405	501	10	accounting	accounting	NOUN
taxlaw-7405	501	11	measures	measure	NOUN
taxlaw-7405	501	12	—	—	PUNCT
taxlaw-7405	501	13	for	for	ADP
taxlaw-7405	501	14	example	example	NOUN
taxlaw-7405	501	15	,	,	PUNCT
taxlaw-7405	501	16	in	in	ADP
taxlaw-7405	501	17	terms	term	NOUN
taxlaw-7405	501	18	of	of	ADP
taxlaw-7405	501	19	depreciation	depreciation	NOUN
taxlaw-7405	501	20	deductions	deduction	NOUN
taxlaw-7405	501	21	and	and	CCONJ
taxlaw-7405	501	22	bad	bad	ADJ
taxlaw-7405	501	23	debt	debt	NOUN
taxlaw-7405	501	24	expenses	expense	NOUN
taxlaw-7405	501	25	—	—	PUNCT
taxlaw-7405	501	26	were	be	AUX
taxlaw-7405	501	27	profound	profound	ADJ
taxlaw-7405	501	28	and	and	CCONJ
taxlaw-7405	501	29	inconsistent	inconsistent	ADJ
taxlaw-7405	501	30	with	with	ADP
taxlaw-7405	501	31	the	the	DET
taxlaw-7405	501	32	needs	need	NOUN
taxlaw-7405	501	33	of	of	ADP
taxlaw-7405	501	34	the	the	DET
taxlaw-7405	501	35	taxing	tax	VERB
taxlaw-7405	501	36	authorities	authority	NOUN
taxlaw-7405	501	37	to	to	PART
taxlaw-7405	501	38	maintain	maintain	VERB
taxlaw-7405	501	39	a	a	DET
taxlaw-7405	501	40	robust	robust	ADJ
taxlaw-7405	501	41	tax	tax	NOUN
taxlaw-7405	501	42	base.65	base.65	NOUN
taxlaw-7405	501	43	in	in	ADP
taxlaw-7405	501	44	terms	term	NOUN
taxlaw-7405	501	45	of	of	ADP
taxlaw-7405	501	46	minimum	minimum	ADJ
taxlaw-7405	501	47	taxes	taxis	NOUN
taxlaw-7405	501	48	,	,	PUNCT
taxlaw-7405	501	49	from	from	ADP
taxlaw-7405	501	50	1987	1987	NUM
taxlaw-7405	501	51	to	to	ADP
taxlaw-7405	501	52	1989	1989	NUM
taxlaw-7405	501	53	,	,	PUNCT
taxlaw-7405	501	54	the	the	DET
taxlaw-7405	501	55	alternative	alternative	ADJ
taxlaw-7405	501	56	corporate	corporate	ADJ
taxlaw-7405	501	57	minimum	minimum	NOUN
taxlaw-7405	501	58	tax	tax	NOUN
taxlaw-7405	501	59	was	be	AUX
taxlaw-7405	501	60	partly	partly	ADV
taxlaw-7405	501	61	calculated	calculate	VERB
taxlaw-7405	501	62	using	use	VERB
taxlaw-7405	501	63	financial	financial	ADJ
taxlaw-7405	501	64	measures	measure	NOUN
taxlaw-7405	501	65	,	,	PUNCT
taxlaw-7405	501	66	but	but	CCONJ
taxlaw-7405	501	67	that	that	DET
taxlaw-7405	501	68	system	system	NOUN
taxlaw-7405	501	69	was	be	AUX
taxlaw-7405	501	70	abandoned	abandon	VERB
taxlaw-7405	501	71	in	in	ADP
taxlaw-7405	501	72	1990	1990	NUM
taxlaw-7405	501	73	and	and	CCONJ
taxlaw-7405	501	74	replaced	replace	VERB
taxlaw-7405	501	75	with	with	ADP
taxlaw-7405	501	76	adjusted	adjust	VERB
taxlaw-7405	501	77	current	current	ADJ
taxlaw-7405	501	78	earnings	earning	NOUN
taxlaw-7405	501	79	as	as	ADP
taxlaw-7405	501	80	one	one	NUM
taxlaw-7405	501	81	of	of	ADP
taxlaw-7405	501	82	the	the	DET
taxlaw-7405	501	83	bases	basis	NOUN
taxlaw-7405	501	84	to	to	PART
taxlaw-7405	501	85	calculate	calculate	VERB
taxlaw-7405	501	86	tax	tax	NOUN
taxlaw-7405	501	87	preferences.66	preferences.66	NOUN
taxlaw-7405	501	88	ultimately	ultimately	ADV
taxlaw-7405	501	89	,	,	PUNCT
taxlaw-7405	501	90	principles	principle	NOUN
taxlaw-7405	501	91	derived	derive	VERB
taxlaw-7405	501	92	from	from	ADP
taxlaw-7405	501	93	the	the	DET
taxlaw-7405	501	94	existing	exist	VERB
taxlaw-7405	501	95	tax	tax	NOUN
taxlaw-7405	501	96	code	code	NOUN
taxlaw-7405	501	97	were	be	AUX
taxlaw-7405	501	98	utilized	utilize	VERB
taxlaw-7405	501	99	to	to	PART
taxlaw-7405	501	100	calculate	calculate	VERB
taxlaw-7405	501	101	tax	tax	NOUN
taxlaw-7405	501	102	preferences	preference	NOUN
taxlaw-7405	501	103	.	.	PUNCT
taxlaw-7405	502	1	more	more	ADV
taxlaw-7405	502	2	generally	generally	ADV
taxlaw-7405	502	3	,	,	PUNCT
taxlaw-7405	502	4	the	the	DET
taxlaw-7405	502	5	issues	issue	NOUN
taxlaw-7405	502	6	i	i	PRON
taxlaw-7405	502	7	raised	raise	VERB
taxlaw-7405	502	8	above	above	ADV
taxlaw-7405	502	9	about	about	ADP
taxlaw-7405	502	10	the	the	DET
taxlaw-7405	502	11	need	need	NOUN
taxlaw-7405	502	12	to	to	PART
taxlaw-7405	502	13	synchronize	synchronize	VERB
taxlaw-7405	502	14	the	the	DET
taxlaw-7405	502	15	regular	regular	ADJ
taxlaw-7405	502	16	and	and	CCONJ
taxlaw-7405	502	17	alternative	alternative	ADJ
taxlaw-7405	502	18	minimum	minimum	ADJ
taxlaw-7405	502	19	taxes	taxis	NOUN
taxlaw-7405	502	20	still	still	ADV
taxlaw-7405	502	21	apply	apply	VERB
taxlaw-7405	502	22	and	and	CCONJ
taxlaw-7405	502	23	with	with	ADP
taxlaw-7405	502	24	more	more	ADJ
taxlaw-7405	502	25	force	force	NOUN
taxlaw-7405	502	26	.	.	PUNCT
taxlaw-7405	503	1	as	as	SCONJ
taxlaw-7405	503	2	i	i	PRON
taxlaw-7405	503	3	discussed	discuss	VERB
taxlaw-7405	503	4	with	with	ADP
taxlaw-7405	503	5	the	the	DET
taxlaw-7405	503	6	alternative	alternative	ADJ
taxlaw-7405	503	7	minimum	minimum	ADJ
taxlaw-7405	503	8	taxes	taxis	NOUN
taxlaw-7405	503	9	,	,	PUNCT
taxlaw-7405	503	10	if	if	SCONJ
taxlaw-7405	503	11	congress	congress	PROPN
taxlaw-7405	503	12	wishes	wish	VERB
taxlaw-7405	503	13	to	to	PART
taxlaw-7405	503	14	provide	provide	VERB
taxlaw-7405	503	15	incentives	incentive	NOUN
taxlaw-7405	503	16	with	with	ADP
taxlaw-7405	503	17	accelerated	accelerate	VERB
taxlaw-7405	503	18	depreciation	depreciation	NOUN
taxlaw-7405	503	19	or	or	CCONJ
taxlaw-7405	503	20	expensing	expense	VERB
taxlaw-7405	503	21	as	as	ADP
taxlaw-7405	503	22	under	under	ADP
taxlaw-7405	503	23	the	the	DET
taxlaw-7405	503	24	tcja	tcja	NOUN
taxlaw-7405	503	25	,	,	PUNCT
taxlaw-7405	503	26	the	the	DET
taxlaw-7405	503	27	base	base	NOUN
taxlaw-7405	503	28	for	for	ADP
taxlaw-7405	503	29	the	the	DET
taxlaw-7405	503	30	alternative	alternative	ADJ
taxlaw-7405	503	31	minimum	minimum	ADJ
taxlaw-7405	503	32	tax	tax	NOUN
taxlaw-7405	503	33	will	will	AUX
taxlaw-7405	503	34	need	need	VERB
taxlaw-7405	503	35	to	to	PART
taxlaw-7405	503	36	be	be	AUX
taxlaw-7405	503	37	adjusted	adjust	VERB
taxlaw-7405	503	38	to	to	PART
taxlaw-7405	503	39	ensure	ensure	VERB
taxlaw-7405	503	40	that	that	SCONJ
taxlaw-7405	503	41	the	the	DET
taxlaw-7405	503	42	incentives	incentive	NOUN
taxlaw-7405	503	43	congress	congress	PROPN
taxlaw-7405	503	44	wishes	wish	VERB
taxlaw-7405	503	45	to	to	PART
taxlaw-7405	503	46	apply	apply	VERB
taxlaw-7405	503	47	have	have	VERB
taxlaw-7405	503	48	their	their	PRON
taxlaw-7405	503	49	intended	intend	VERB
taxlaw-7405	503	50	impact	impact	NOUN
taxlaw-7405	503	51	.	.	PUNCT
taxlaw-7405	504	1	while	while	SCONJ
taxlaw-7405	504	2	congress	congress	PROPN
taxlaw-7405	504	3	historically	historically	ADV
taxlaw-7405	504	4	only	only	ADV
taxlaw-7405	504	5	made	make	VERB
taxlaw-7405	504	6	limited	limited	ADJ
taxlaw-7405	504	7	adjustments	adjustment	NOUN
taxlaw-7405	504	8	to	to	ADP
taxlaw-7405	504	9	the	the	DET
taxlaw-7405	504	10	individual	individual	ADJ
taxlaw-7405	504	11	alternative	alternative	ADJ
taxlaw-7405	504	12	minimum	minimum	ADJ
taxlaw-7405	504	13	tax	tax	NOUN
taxlaw-7405	504	14	,	,	PUNCT
taxlaw-7405	504	15	in	in	ADP
taxlaw-7405	504	16	the	the	DET
taxlaw-7405	504	17	corporate	corporate	ADJ
taxlaw-7405	504	18	arena	arena	NOUN
taxlaw-7405	504	19	they	they	PRON
taxlaw-7405	504	20	were	be	AUX
taxlaw-7405	504	21	more	more	ADV
taxlaw-7405	504	22	sensitive	sensitive	ADJ
taxlaw-7405	504	23	to	to	ADP
taxlaw-7405	504	24	the	the	DET
taxlaw-7405	504	25	need	need	NOUN
taxlaw-7405	504	26	to	to	PART
taxlaw-7405	504	27	synchronize	synchronize	VERB
taxlaw-7405	504	28	the	the	DET
taxlaw-7405	504	29	tax	tax	NOUN
taxlaw-7405	504	30	bases	basis	NOUN
taxlaw-7405	504	31	,	,	PUNCT
taxlaw-7405	504	32	for	for	ADP
taxlaw-7405	504	33	example	example	NOUN
taxlaw-7405	504	34	,	,	PUNCT
taxlaw-7405	504	35	by	by	ADP
taxlaw-7405	504	36	allowing	allow	VERB
taxlaw-7405	504	37	bonus	bonus	NOUN
taxlaw-7405	504	38	depreciation	depreciation	NOUN
taxlaw-7405	504	39	under	under	ADP
taxlaw-7405	504	40	the	the	DET
taxlaw-7405	504	41	corporate	corporate	ADJ
taxlaw-7405	504	42	alternative	alternative	ADJ
taxlaw-7405	504	43	minimum	minimum	ADJ
taxlaw-7405	504	44	tax	tax	NOUN
taxlaw-7405	504	45	.	.	PUNCT
taxlaw-7405	505	1	63	63	NUM
taxlaw-7405	505	2	see	see	VERB
taxlaw-7405	505	3	mindy	mindy	PROPN
taxlaw-7405	505	4	herzfeld	herzfeld	PROPN
taxlaw-7405	505	5	,	,	PUNCT
taxlaw-7405	505	6	warren	warren	PROPN
taxlaw-7405	505	7	,	,	PUNCT
taxlaw-7405	505	8	the	the	DET
taxlaw-7405	505	9	oecd	oecd	PROPN
taxlaw-7405	505	10	,	,	PUNCT
taxlaw-7405	505	11	and	and	CCONJ
taxlaw-7405	505	12	book	book	NOUN
taxlaw-7405	505	13	-	-	PUNCT
taxlaw-7405	505	14	tax	tax	NOUN
taxlaw-7405	505	15	conformity	conformity	NOUN
taxlaw-7405	505	16	,	,	PUNCT
taxlaw-7405	505	17	165	165	NUM
taxlaw-7405	505	18	tax	tax	NOUN
taxlaw-7405	505	19	notes	note	NOUN
taxlaw-7405	505	20	fed	feed	VERB
taxlaw-7405	505	21	.	.	PUNCT
taxlaw-7405	505	22	393	393	NUM
taxlaw-7405	505	23	(	(	PUNCT
taxlaw-7405	505	24	oct	oct	PROPN
taxlaw-7405	505	25	.	.	PROPN
taxlaw-7405	505	26	21	21	NUM
taxlaw-7405	505	27	,	,	PUNCT
taxlaw-7405	505	28	2019	2019	NUM
taxlaw-7405	505	29	)	)	PUNCT
taxlaw-7405	505	30	.	.	PUNCT
taxlaw-7405	506	1	the	the	DET
taxlaw-7405	506	2	oecd	oecd	PROPN
taxlaw-7405	506	3	pillar	pillar	NOUN
taxlaw-7405	506	4	one	one	NUM
taxlaw-7405	506	5	proposal	proposal	NOUN
taxlaw-7405	506	6	is	be	AUX
taxlaw-7405	506	7	primarily	primarily	ADV
taxlaw-7405	506	8	concerned	concerned	ADJ
taxlaw-7405	506	9	with	with	ADP
taxlaw-7405	506	10	reallocating	reallocate	VERB
taxlaw-7405	506	11	the	the	DET
taxlaw-7405	506	12	tax	tax	NOUN
taxlaw-7405	506	13	base	base	NOUN
taxlaw-7405	506	14	and	and	CCONJ
taxlaw-7405	506	15	suggest	suggest	VERB
taxlaw-7405	506	16	financial	financial	ADJ
taxlaw-7405	506	17	accounting	accounting	NOUN
taxlaw-7405	506	18	as	as	ADP
taxlaw-7405	506	19	a	a	DET
taxlaw-7405	506	20	starting	starting	NOUN
taxlaw-7405	506	21	point	point	NOUN
taxlaw-7405	506	22	.	.	PUNCT
taxlaw-7405	507	1	see	see	VERB
taxlaw-7405	507	2	organisation	organisation	NOUN
taxlaw-7405	507	3	for	for	ADP
taxlaw-7405	507	4	economic	economic	ADJ
taxlaw-7405	507	5	co	co	NOUN
taxlaw-7405	507	6	-	-	NOUN
taxlaw-7405	507	7	operation	operation	NOUN
taxlaw-7405	507	8	and	and	CCONJ
taxlaw-7405	507	9	development	development	NOUN
taxlaw-7405	508	1	[	[	X
taxlaw-7405	508	2	oecd	oecd	X
taxlaw-7405	508	3	]	]	X
taxlaw-7405	508	4	,	,	PUNCT
taxlaw-7405	508	5	secretariat	secretariat	NOUN
taxlaw-7405	508	6	proposal	proposal	NOUN
taxlaw-7405	508	7	for	for	ADP
taxlaw-7405	508	8	a	a	DET
taxlaw-7405	508	9	“	"	PUNCT
taxlaw-7405	508	10	unified	unified	ADJ
taxlaw-7405	508	11	approach	approach	NOUN
taxlaw-7405	508	12	”	"	PUNCT
taxlaw-7405	508	13	(	(	PUNCT
taxlaw-7405	508	14	oct	oct	PROPN
taxlaw-7405	508	15	.	.	PROPN
taxlaw-7405	508	16	9	9	NUM
taxlaw-7405	508	17	,	,	PUNCT
taxlaw-7405	508	18	2019	2019	NUM
taxlaw-7405	508	19	)	)	PUNCT
taxlaw-7405	508	20	,	,	PUNCT
taxlaw-7405	508	21	https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillarone.pdf	https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillarone.pdf	NOUN
taxlaw-7405	509	1	[	[	X
taxlaw-7405	509	2	perma.cc/z242-d9cc	perma.cc/z242-d9cc	X
taxlaw-7405	509	3	]	]	PUNCT
taxlaw-7405	509	4	.	.	PUNCT
taxlaw-7405	510	1	64	64	NUM
taxlaw-7405	510	2	hanlon	hanlon	NOUN
taxlaw-7405	510	3	&	&	CCONJ
taxlaw-7405	510	4	shevlin	shevlin	PROPN
taxlaw-7405	510	5	,	,	PUNCT
taxlaw-7405	510	6	supra	supra	PROPN
taxlaw-7405	510	7	note	note	PROPN
taxlaw-7405	510	8	62	62	NUM
taxlaw-7405	510	9	,	,	PUNCT
taxlaw-7405	510	10	104	104	NUM
taxlaw-7405	510	11	-	-	SYM
taxlaw-7405	510	12	05	05	NUM
taxlaw-7405	510	13	.	.	PUNCT
taxlaw-7405	511	1	65	65	NUM
taxlaw-7405	511	2	tax	tax	NOUN
taxlaw-7405	511	3	law	law	NOUN
taxlaw-7405	511	4	often	often	ADV
taxlaw-7405	511	5	allows	allow	VERB
taxlaw-7405	511	6	accelerated	accelerate	VERB
taxlaw-7405	511	7	depreciation	depreciation	NOUN
taxlaw-7405	511	8	,	,	PUNCT
taxlaw-7405	511	9	but	but	CCONJ
taxlaw-7405	511	10	this	this	PRON
taxlaw-7405	511	11	is	be	AUX
taxlaw-7405	511	12	not	not	PART
taxlaw-7405	511	13	recognized	recognize	VERB
taxlaw-7405	511	14	for	for	ADP
taxlaw-7405	511	15	book	book	NOUN
taxlaw-7405	511	16	purposes	purpose	NOUN
taxlaw-7405	511	17	.	.	PUNCT
taxlaw-7405	512	1	financial	financial	ADJ
taxlaw-7405	512	2	accounting	accounting	NOUN
taxlaw-7405	512	3	is	be	AUX
taxlaw-7405	512	4	more	more	ADV
taxlaw-7405	512	5	lenient	lenient	ADJ
taxlaw-7405	512	6	than	than	ADP
taxlaw-7405	512	7	tax	tax	NOUN
taxlaw-7405	512	8	accounting	accounting	NOUN
taxlaw-7405	512	9	with	with	ADP
taxlaw-7405	512	10	respect	respect	NOUN
taxlaw-7405	512	11	to	to	ADP
taxlaw-7405	512	12	when	when	SCONJ
taxlaw-7405	512	13	bad	bad	ADJ
taxlaw-7405	512	14	debt	debt	NOUN
taxlaw-7405	512	15	deductions	deduction	NOUN
taxlaw-7405	512	16	are	be	AUX
taxlaw-7405	512	17	recognized	recognize	VERB
taxlaw-7405	512	18	.	.	PUNCT
taxlaw-7405	513	1	in	in	ADP
taxlaw-7405	513	2	the	the	DET
taxlaw-7405	513	3	united	united	PROPN
taxlaw-7405	513	4	states	states	PROPN
taxlaw-7405	513	5	,	,	PUNCT
taxlaw-7405	513	6	large	large	ADJ
taxlaw-7405	513	7	corporations	corporation	NOUN
taxlaw-7405	513	8	are	be	AUX
taxlaw-7405	513	9	currently	currently	ADV
taxlaw-7405	513	10	required	require	VERB
taxlaw-7405	513	11	to	to	PART
taxlaw-7405	513	12	file	file	VERB
taxlaw-7405	513	13	schedule	schedule	NOUN
taxlaw-7405	513	14	m-3	m-3	PROPN
taxlaw-7405	513	15	to	to	ADP
taxlaw-7405	513	16	reconcile	reconcile	ADJ
taxlaw-7405	513	17	book	book	NOUN
taxlaw-7405	513	18	and	and	CCONJ
taxlaw-7405	513	19	tax	tax	NOUN
taxlaw-7405	513	20	income	income	NOUN
taxlaw-7405	513	21	,	,	PUNCT
taxlaw-7405	513	22	which	which	PRON
taxlaw-7405	513	23	may	may	AUX
taxlaw-7405	513	24	be	be	AUX
taxlaw-7405	513	25	useful	useful	ADJ
taxlaw-7405	513	26	to	to	ADP
taxlaw-7405	513	27	the	the	DET
taxlaw-7405	513	28	irs	irs	PROPN
taxlaw-7405	513	29	for	for	ADP
taxlaw-7405	513	30	auditing	auditing	NOUN
taxlaw-7405	513	31	purposes	purpose	NOUN
taxlaw-7405	513	32	.	.	PUNCT
taxlaw-7405	514	1	66	66	NUM
taxlaw-7405	514	2	for	for	ADP
taxlaw-7405	514	3	an	an	DET
taxlaw-7405	514	4	early	early	ADJ
taxlaw-7405	514	5	discussion	discussion	NOUN
taxlaw-7405	514	6	of	of	ADP
taxlaw-7405	514	7	the	the	DET
taxlaw-7405	514	8	issues	issue	NOUN
taxlaw-7405	514	9	with	with	ADP
taxlaw-7405	514	10	this	this	DET
taxlaw-7405	514	11	initial	initial	ADJ
taxlaw-7405	514	12	experiment	experiment	NOUN
taxlaw-7405	514	13	,	,	PUNCT
taxlaw-7405	514	14	see	see	VERB
taxlaw-7405	514	15	shaviro	shaviro	NOUN
taxlaw-7405	514	16	,	,	PUNCT
taxlaw-7405	514	17	supra	supra	PROPN
taxlaw-7405	514	18	note	note	NOUN
taxlaw-7405	514	19	44	44	NUM
taxlaw-7405	514	20	.	.	PUNCT
taxlaw-7405	514	21	2020	2020	NUM
taxlaw-7405	514	22	]	]	PUNCT
taxlaw-7405	514	23	a	a	DET
taxlaw-7405	514	24	minimal	minimal	ADJ
taxlaw-7405	514	25	role	role	NOUN
taxlaw-7405	514	26	for	for	ADP
taxlaw-7405	514	27	minimum	minimum	ADJ
taxlaw-7405	514	28	taxes	taxis	NOUN
taxlaw-7405	514	29	21	21	NUM
taxlaw-7405	514	30	having	have	VERB
taxlaw-7405	514	31	both	both	DET
taxlaw-7405	514	32	bases	basis	NOUN
taxlaw-7405	514	33	under	under	ADP
taxlaw-7405	514	34	congressional	congressional	ADJ
taxlaw-7405	514	35	control	control	NOUN
taxlaw-7405	514	36	,	,	PUNCT
taxlaw-7405	514	37	therefore	therefore	ADV
taxlaw-7405	514	38	,	,	PUNCT
taxlaw-7405	514	39	is	be	AUX
taxlaw-7405	514	40	necessary	necessary	ADJ
taxlaw-7405	514	41	to	to	PART
taxlaw-7405	514	42	be	be	AUX
taxlaw-7405	514	43	consistent	consistent	ADJ
taxlaw-7405	514	44	with	with	ADP
taxlaw-7405	514	45	its	its	PRON
taxlaw-7405	514	46	legislative	legislative	ADJ
taxlaw-7405	514	47	intent	intent	NOUN
taxlaw-7405	514	48	.	.	PUNCT
taxlaw-7405	515	1	delegating	delegate	VERB
taxlaw-7405	515	2	the	the	DET
taxlaw-7405	515	3	content	content	NOUN
taxlaw-7405	515	4	of	of	ADP
taxlaw-7405	515	5	an	an	DET
taxlaw-7405	515	6	alternative	alternative	ADJ
taxlaw-7405	515	7	base	base	NOUN
taxlaw-7405	515	8	to	to	ADP
taxlaw-7405	515	9	a	a	DET
taxlaw-7405	515	10	nongovernmental	nongovernmental	ADJ
taxlaw-7405	515	11	third	third	ADJ
taxlaw-7405	515	12	party	party	NOUN
taxlaw-7405	515	13	would	would	AUX
taxlaw-7405	515	14	defeat	defeat	VERB
taxlaw-7405	515	15	this	this	DET
taxlaw-7405	515	16	purpose	purpose	NOUN
taxlaw-7405	515	17	.	.	PUNCT
taxlaw-7405	516	1	as	as	ADP
taxlaw-7405	516	2	a	a	DET
taxlaw-7405	516	3	practical	practical	ADJ
taxlaw-7405	516	4	matter	matter	NOUN
taxlaw-7405	516	5	,	,	PUNCT
taxlaw-7405	516	6	it	it	PRON
taxlaw-7405	516	7	would	would	AUX
taxlaw-7405	516	8	also	also	ADV
taxlaw-7405	516	9	be	be	AUX
taxlaw-7405	516	10	highly	highly	ADV
taxlaw-7405	516	11	unlikely	unlikely	ADJ
taxlaw-7405	516	12	to	to	PART
taxlaw-7405	516	13	survive	survive	VERB
taxlaw-7405	516	14	any	any	DET
taxlaw-7405	516	15	normal	normal	ADJ
taxlaw-7405	516	16	legislative	legislative	ADJ
taxlaw-7405	516	17	process	process	NOUN
taxlaw-7405	516	18	.	.	PUNCT
taxlaw-7405	517	1	even	even	ADV
taxlaw-7405	517	2	if	if	SCONJ
taxlaw-7405	517	3	this	this	DET
taxlaw-7405	517	4	delegation	delegation	NOUN
taxlaw-7405	517	5	were	be	AUX
taxlaw-7405	517	6	initially	initially	ADV
taxlaw-7405	517	7	to	to	PART
taxlaw-7405	517	8	take	take	VERB
taxlaw-7405	517	9	place	place	NOUN
taxlaw-7405	517	10	,	,	PUNCT
taxlaw-7405	517	11	based	base	VERB
taxlaw-7405	517	12	on	on	ADP
taxlaw-7405	517	13	experience	experience	NOUN
taxlaw-7405	517	14	it	it	PRON
taxlaw-7405	517	15	is	be	AUX
taxlaw-7405	517	16	likely	likely	ADJ
taxlaw-7405	517	17	that	that	SCONJ
taxlaw-7405	517	18	congress	congress	PROPN
taxlaw-7405	517	19	would	would	AUX
taxlaw-7405	517	20	try	try	VERB
taxlaw-7405	517	21	to	to	PART
taxlaw-7405	517	22	intervene	intervene	VERB
taxlaw-7405	517	23	in	in	ADP
taxlaw-7405	517	24	the	the	DET
taxlaw-7405	517	25	accounting	accounting	NOUN
taxlaw-7405	517	26	standards	standard	NOUN
taxlaw-7405	517	27	setting	set	VERB
taxlaw-7405	517	28	process.67	process.67	ADP
taxlaw-7405	517	29	herzfeld	herzfeld	NOUN
taxlaw-7405	517	30	also	also	ADV
taxlaw-7405	517	31	highlights	highlight	VERB
taxlaw-7405	517	32	several	several	ADJ
taxlaw-7405	517	33	different	different	ADJ
taxlaw-7405	517	34	reasons	reason	NOUN
taxlaw-7405	517	35	why	why	SCONJ
taxlaw-7405	517	36	national	national	ADJ
taxlaw-7405	517	37	governments	government	NOUN
taxlaw-7405	517	38	,	,	PUNCT
taxlaw-7405	517	39	through	through	ADP
taxlaw-7405	517	40	their	their	PRON
taxlaw-7405	517	41	tax	tax	NOUN
taxlaw-7405	517	42	policy	policy	NOUN
taxlaw-7405	517	43	,	,	PUNCT
taxlaw-7405	517	44	may	may	AUX
taxlaw-7405	517	45	have	have	VERB
taxlaw-7405	517	46	different	different	ADJ
taxlaw-7405	517	47	goals	goal	NOUN
taxlaw-7405	517	48	than	than	ADP
taxlaw-7405	517	49	financial	financial	ADJ
taxlaw-7405	517	50	accountants	accountant	NOUN
taxlaw-7405	517	51	,	,	PUNCT
taxlaw-7405	517	52	which	which	PRON
taxlaw-7405	517	53	would	would	AUX
taxlaw-7405	517	54	inevitably	inevitably	ADV
taxlaw-7405	517	55	lead	lead	VERB
taxlaw-7405	517	56	to	to	ADP
taxlaw-7405	517	57	sharp	sharp	ADJ
taxlaw-7405	517	58	tensions	tension	NOUN
taxlaw-7405	517	59	between	between	ADP
taxlaw-7405	517	60	measures	measure	NOUN
taxlaw-7405	517	61	of	of	ADP
taxlaw-7405	517	62	financial	financial	ADJ
taxlaw-7405	517	63	and	and	CCONJ
taxlaw-7405	517	64	taxable	taxable	ADJ
taxlaw-7405	517	65	income.68	income.68	NOUN
taxlaw-7405	517	66	governments	government	NOUN
taxlaw-7405	517	67	may	may	AUX
taxlaw-7405	517	68	be	be	AUX
taxlaw-7405	517	69	interested	interested	ADJ
taxlaw-7405	517	70	in	in	ADP
taxlaw-7405	517	71	promoting	promote	VERB
taxlaw-7405	517	72	growth	growth	NOUN
taxlaw-7405	517	73	(	(	PUNCT
taxlaw-7405	517	74	through	through	ADP
taxlaw-7405	517	75	accelerated	accelerate	VERB
taxlaw-7405	517	76	depreciation	depreciation	NOUN
taxlaw-7405	517	77	)	)	PUNCT
taxlaw-7405	517	78	,	,	PUNCT
taxlaw-7405	517	79	managing	manage	VERB
taxlaw-7405	517	80	downturns	downturn	NOUN
taxlaw-7405	517	81	(	(	PUNCT
taxlaw-7405	517	82	through	through	ADP
taxlaw-7405	517	83	increasing	increase	VERB
taxlaw-7405	517	84	the	the	DET
taxlaw-7405	517	85	usage	usage	NOUN
taxlaw-7405	517	86	of	of	ADP
taxlaw-7405	517	87	nols	nol	NOUN
taxlaw-7405	517	88	and	and	CCONJ
taxlaw-7405	517	89	carrybacks	carryback	NOUN
taxlaw-7405	517	90	)	)	PUNCT
taxlaw-7405	517	91	,	,	PUNCT
taxlaw-7405	517	92	encouraging	encourage	VERB
taxlaw-7405	517	93	innovation	innovation	NOUN
taxlaw-7405	517	94	by	by	ADP
taxlaw-7405	517	95	not	not	PART
taxlaw-7405	517	96	limiting	limit	VERB
taxlaw-7405	517	97	credits	credit	NOUN
taxlaw-7405	517	98	such	such	ADJ
taxlaw-7405	517	99	as	as	ADP
taxlaw-7405	517	100	those	those	PRON
taxlaw-7405	517	101	for	for	ADP
taxlaw-7405	517	102	research	research	NOUN
taxlaw-7405	517	103	and	and	CCONJ
taxlaw-7405	517	104	development	development	NOUN
taxlaw-7405	517	105	,	,	PUNCT
taxlaw-7405	517	106	and	and	CCONJ
taxlaw-7405	517	107	providing	provide	VERB
taxlaw-7405	517	108	investment	investment	NOUN
taxlaw-7405	517	109	incentives	incentive	NOUN
taxlaw-7405	517	110	in	in	ADP
taxlaw-7405	517	111	locales	locale	NOUN
taxlaw-7405	517	112	where	where	SCONJ
taxlaw-7405	517	113	firms	firm	NOUN
taxlaw-7405	517	114	might	might	AUX
taxlaw-7405	517	115	initially	initially	ADV
taxlaw-7405	517	116	report	report	VERB
taxlaw-7405	517	117	losses	loss	NOUN
taxlaw-7405	517	118	.	.	PUNCT
taxlaw-7405	518	1	the	the	DET
taxlaw-7405	518	2	national	national	ADJ
taxlaw-7405	518	3	and	and	CCONJ
taxlaw-7405	518	4	international	international	ADJ
taxlaw-7405	518	5	demand	demand	NOUN
taxlaw-7405	518	6	for	for	ADP
taxlaw-7405	518	7	these	these	DET
taxlaw-7405	518	8	goals	goal	NOUN
taxlaw-7405	518	9	may	may	AUX
taxlaw-7405	518	10	rise	rise	VERB
taxlaw-7405	518	11	and	and	CCONJ
taxlaw-7405	518	12	fall	fall	VERB
taxlaw-7405	518	13	over	over	ADP
taxlaw-7405	518	14	time	time	NOUN
taxlaw-7405	518	15	,	,	PUNCT
taxlaw-7405	518	16	but	but	CCONJ
taxlaw-7405	518	17	they	they	PRON
taxlaw-7405	518	18	are	be	AUX
taxlaw-7405	518	19	unlikely	unlikely	ADJ
taxlaw-7405	518	20	to	to	PART
taxlaw-7405	518	21	disappear	disappear	VERB
taxlaw-7405	518	22	.	.	PUNCT
taxlaw-7405	519	1	since	since	SCONJ
taxlaw-7405	519	2	the	the	DET
taxlaw-7405	519	3	mid-2000s	mid-2000	NOUN
taxlaw-7405	519	4	,	,	PUNCT
taxlaw-7405	519	5	there	there	PRON
taxlaw-7405	519	6	have	have	AUX
taxlaw-7405	519	7	been	be	AUX
taxlaw-7405	519	8	more	more	ADV
taxlaw-7405	519	9	radical	radical	ADJ
taxlaw-7405	519	10	tax	tax	NOUN
taxlaw-7405	519	11	base	base	NOUN
taxlaw-7405	519	12	changes	change	NOUN
taxlaw-7405	519	13	both	both	PRON
taxlaw-7405	519	14	proposed	propose	VERB
taxlaw-7405	519	15	and	and	CCONJ
taxlaw-7405	519	16	enacted	enact	VERB
taxlaw-7405	519	17	by	by	ADP
taxlaw-7405	519	18	congress	congress	PROPN
taxlaw-7405	519	19	.	.	PUNCT
taxlaw-7405	520	1	the	the	DET
taxlaw-7405	520	2	destination	destination	NOUN
taxlaw-7405	520	3	cash	cash	NOUN
taxlaw-7405	520	4	flow	flow	NOUN
taxlaw-7405	520	5	tax	tax	NOUN
taxlaw-7405	520	6	was	be	AUX
taxlaw-7405	520	7	initially	initially	ADV
taxlaw-7405	520	8	proposed	propose	VERB
taxlaw-7405	520	9	by	by	ADP
taxlaw-7405	520	10	house	house	NOUN
taxlaw-7405	520	11	republicans	republicans	PROPN
taxlaw-7405	520	12	,	,	PUNCT
taxlaw-7405	520	13	while	while	SCONJ
taxlaw-7405	520	14	the	the	DET
taxlaw-7405	520	15	tcja	tcja	NOUN
taxlaw-7405	520	16	enacted	enact	VERB
taxlaw-7405	520	17	expensing	expense	VERB
taxlaw-7405	520	18	along	along	ADP
taxlaw-7405	520	19	with	with	ADP
taxlaw-7405	520	20	limits	limit	NOUN
taxlaw-7405	520	21	of	of	ADP
taxlaw-7405	520	22	interest	interest	NOUN
taxlaw-7405	520	23	deductibility	deductibility	NOUN
taxlaw-7405	520	24	.	.	PUNCT
taxlaw-7405	521	1	if	if	SCONJ
taxlaw-7405	521	2	anything	anything	PRON
taxlaw-7405	521	3	,	,	PUNCT
taxlaw-7405	521	4	the	the	DET
taxlaw-7405	521	5	conceptual	conceptual	ADJ
taxlaw-7405	521	6	distance	distance	NOUN
taxlaw-7405	521	7	between	between	ADP
taxlaw-7405	521	8	book	book	NOUN
taxlaw-7405	521	9	and	and	CCONJ
taxlaw-7405	521	10	tax	tax	NOUN
taxlaw-7405	521	11	measures	measure	NOUN
taxlaw-7405	521	12	has	have	AUX
taxlaw-7405	521	13	increased	increase	VERB
taxlaw-7405	521	14	as	as	SCONJ
taxlaw-7405	521	15	congress	congress	PROPN
taxlaw-7405	521	16	has	have	AUX
taxlaw-7405	521	17	increasingly	increasingly	ADV
taxlaw-7405	521	18	adopted	adopt	VERB
taxlaw-7405	521	19	more	more	ADJ
taxlaw-7405	521	20	consumption	consumption	NOUN
taxlaw-7405	521	21	tax	tax	NOUN
taxlaw-7405	521	22	principles	principle	NOUN
taxlaw-7405	521	23	in	in	ADP
taxlaw-7405	521	24	their	their	PRON
taxlaw-7405	521	25	actual	actual	ADJ
taxlaw-7405	521	26	or	or	CCONJ
taxlaw-7405	521	27	contemplated	contemplate	VERB
taxlaw-7405	521	28	legislation	legislation	NOUN
taxlaw-7405	521	29	.	.	PUNCT
taxlaw-7405	522	1	book	book	NOUN
taxlaw-7405	522	2	accounting	accounting	NOUN
taxlaw-7405	522	3	measures	measure	NOUN
taxlaw-7405	522	4	would	would	AUX
taxlaw-7405	522	5	only	only	ADV
taxlaw-7405	522	6	be	be	AUX
taxlaw-7405	522	7	potentially	potentially	ADV
taxlaw-7405	522	8	comparable	comparable	ADJ
taxlaw-7405	522	9	if	if	SCONJ
taxlaw-7405	522	10	the	the	DET
taxlaw-7405	522	11	tax	tax	NOUN
taxlaw-7405	522	12	system	system	NOUN
taxlaw-7405	522	13	were	be	AUX
taxlaw-7405	522	14	based	base	VERB
taxlaw-7405	522	15	on	on	ADP
taxlaw-7405	522	16	income	income	NOUN
taxlaw-7405	522	17	tax	tax	NOUN
taxlaw-7405	522	18	principles	principle	NOUN
taxlaw-7405	522	19	.	.	PUNCT
taxlaw-7405	523	1	once	once	ADV
taxlaw-7405	523	2	consumption	consumption	NOUN
taxlaw-7405	523	3	tax	tax	NOUN
taxlaw-7405	523	4	principles	principle	NOUN
taxlaw-7405	523	5	take	take	VERB
taxlaw-7405	523	6	root	root	NOUN
taxlaw-7405	523	7	,	,	PUNCT
taxlaw-7405	523	8	the	the	DET
taxlaw-7405	523	9	conceptual	conceptual	ADJ
taxlaw-7405	523	10	distance	distance	NOUN
taxlaw-7405	523	11	between	between	ADP
taxlaw-7405	523	12	tax	tax	NOUN
taxlaw-7405	523	13	and	and	CCONJ
taxlaw-7405	523	14	book	book	NOUN
taxlaw-7405	523	15	accounting	accounting	NOUN
taxlaw-7405	523	16	measures	measure	NOUN
taxlaw-7405	523	17	becomes	become	VERB
taxlaw-7405	523	18	insurmountable	insurmountable	ADJ
taxlaw-7405	523	19	.	.	PUNCT
taxlaw-7405	524	1	iv	iv	X
taxlaw-7405	524	2	.	.	PUNCT
taxlaw-7405	525	1	one	one	NUM
taxlaw-7405	525	2	example	example	NOUN
taxlaw-7405	525	3	of	of	ADP
taxlaw-7405	525	4	an	an	DET
taxlaw-7405	525	5	efficiency	efficiency	NOUN
taxlaw-7405	525	6	based	base	VERB
taxlaw-7405	525	7	amt	amt	PROPN
taxlaw-7405	525	8	in	in	ADP
taxlaw-7405	525	9	this	this	DET
taxlaw-7405	525	10	section	section	NOUN
taxlaw-7405	525	11	,	,	PUNCT
taxlaw-7405	525	12	i	i	PRON
taxlaw-7405	525	13	provide	provide	VERB
taxlaw-7405	525	14	an	an	DET
taxlaw-7405	525	15	example	example	NOUN
taxlaw-7405	525	16	of	of	ADP
taxlaw-7405	525	17	how	how	SCONJ
taxlaw-7405	525	18	restructuring	restructure	VERB
taxlaw-7405	525	19	a	a	DET
taxlaw-7405	525	20	tax	tax	NOUN
taxlaw-7405	525	21	as	as	ADP
taxlaw-7405	525	22	a	a	DET
taxlaw-7405	525	23	minimum	minimum	ADJ
taxlaw-7405	525	24	tax	tax	NOUN
taxlaw-7405	525	25	can	can	AUX
taxlaw-7405	525	26	lead	lead	VERB
taxlaw-7405	525	27	to	to	ADP
taxlaw-7405	525	28	an	an	DET
taxlaw-7405	525	29	improvement	improvement	NOUN
taxlaw-7405	525	30	in	in	ADP
taxlaw-7405	525	31	the	the	DET
taxlaw-7405	525	32	tax	tax	NOUN
taxlaw-7405	525	33	structure	structure	NOUN
taxlaw-7405	525	34	of	of	ADP
taxlaw-7405	525	35	a	a	DET
taxlaw-7405	525	36	state	state	NOUN
taxlaw-7405	525	37	,	,	PUNCT
taxlaw-7405	525	38	moving	move	VERB
taxlaw-7405	525	39	in	in	ADP
taxlaw-7405	525	40	the	the	DET
taxlaw-7405	525	41	direction	direction	NOUN
taxlaw-7405	525	42	of	of	ADP
taxlaw-7405	525	43	reform	reform	NOUN
taxlaw-7405	525	44	in	in	ADP
taxlaw-7405	525	45	a	a	DET
taxlaw-7405	525	46	manner	manner	NOUN
taxlaw-7405	525	47	that	that	PRON
taxlaw-7405	525	48	may	may	AUX
taxlaw-7405	525	49	be	be	AUX
taxlaw-7405	525	50	politically	politically	ADV
taxlaw-7405	525	51	feasible	feasible	ADJ
taxlaw-7405	525	52	.	.	PUNCT
taxlaw-7405	526	1	the	the	DET
taxlaw-7405	526	2	example	example	NOUN
taxlaw-7405	526	3	is	be	AUX
taxlaw-7405	526	4	restructuring	restructure	VERB
taxlaw-7405	526	5	the	the	DET
taxlaw-7405	526	6	franchise	franchise	NOUN
taxlaw-7405	526	7	tax	tax	NOUN
taxlaw-7405	526	8	as	as	ADP
taxlaw-7405	526	9	an	an	DET
taxlaw-7405	526	10	alternative	alternative	ADJ
taxlaw-7405	526	11	minimum	minimum	ADJ
taxlaw-7405	526	12	tax	tax	NOUN
taxlaw-7405	526	13	for	for	ADP
taxlaw-7405	526	14	the	the	DET
taxlaw-7405	526	15	state	state	NOUN
taxlaw-7405	526	16	corporate	corporate	ADJ
taxlaw-7405	526	17	income	income	NOUN
taxlaw-7405	526	18	tax	tax	NOUN
taxlaw-7405	526	19	in	in	ADP
taxlaw-7405	526	20	louisiana	louisiana	PROPN
taxlaw-7405	526	21	.	.	PUNCT
taxlaw-7405	527	1	first	first	ADV
taxlaw-7405	527	2	,	,	PUNCT
taxlaw-7405	527	3	some	some	DET
taxlaw-7405	527	4	necessary	necessary	ADJ
taxlaw-7405	527	5	background	background	NOUN
taxlaw-7405	527	6	.	.	PUNCT
taxlaw-7405	528	1	the	the	DET
taxlaw-7405	528	2	state	state	NOUN
taxlaw-7405	528	3	of	of	ADP
taxlaw-7405	528	4	louisiana	louisiana	PROPN
taxlaw-7405	528	5	imposes	impose	VERB
taxlaw-7405	528	6	both	both	CCONJ
taxlaw-7405	528	7	a	a	DET
taxlaw-7405	528	8	corporate	corporate	ADJ
taxlaw-7405	528	9	income	income	NOUN
taxlaw-7405	528	10	tax	tax	NOUN
taxlaw-7405	528	11	and	and	CCONJ
taxlaw-7405	528	12	a	a	DET
taxlaw-7405	528	13	franchise	franchise	NOUN
taxlaw-7405	528	14	tax	tax	NOUN
taxlaw-7405	528	15	.	.	PUNCT
taxlaw-7405	529	1	corporations	corporation	NOUN
taxlaw-7405	529	2	file	file	VERB
taxlaw-7405	529	3	a	a	DET
taxlaw-7405	529	4	single	single	ADJ
taxlaw-7405	529	5	return	return	NOUN
taxlaw-7405	529	6	that	that	PRON
taxlaw-7405	529	7	includes	include	VERB
taxlaw-7405	529	8	both	both	CCONJ
taxlaw-7405	529	9	income	income	NOUN
taxlaw-7405	529	10	and	and	CCONJ
taxlaw-7405	529	11	franchise	franchise	NOUN
taxlaw-7405	529	12	taxes	taxis	NOUN
taxlaw-7405	529	13	,	,	PUNCT
taxlaw-7405	529	14	and	and	CCONJ
taxlaw-7405	529	15	allowable	allowable	ADJ
taxlaw-7405	529	16	credits	credit	NOUN
taxlaw-7405	529	17	can	can	AUX
taxlaw-7405	529	18	be	be	AUX
taxlaw-7405	529	19	taken	take	VERB
taxlaw-7405	529	20	against	against	ADP
taxlaw-7405	529	21	both	both	DET
taxlaw-7405	529	22	taxes	taxis	NOUN
taxlaw-7405	529	23	.	.	PUNCT
taxlaw-7405	530	1	the	the	DET
taxlaw-7405	530	2	corporate	corporate	ADJ
taxlaw-7405	530	3	income	income	NOUN
taxlaw-7405	530	4	tax	tax	NOUN
taxlaw-7405	530	5	is	be	AUX
taxlaw-7405	530	6	based	base	VERB
taxlaw-7405	530	7	on	on	ADP
taxlaw-7405	530	8	the	the	DET
taxlaw-7405	530	9	separate	separate	ADJ
taxlaw-7405	530	10	entity	entity	NOUN
taxlaw-7405	530	11	principle	principle	NOUN
taxlaw-7405	530	12	,	,	PUNCT
taxlaw-7405	530	13	where	where	SCONJ
taxlaw-7405	530	14	each	each	DET
taxlaw-7405	530	15	corporation	corporation	NOUN
taxlaw-7405	530	16	files	file	VERB
taxlaw-7405	530	17	a	a	DET
taxlaw-7405	530	18	separate	separate	ADJ
taxlaw-7405	530	19	return	return	NOUN
taxlaw-7405	530	20	and	and	CCONJ
taxlaw-7405	530	21	its	its	PRON
taxlaw-7405	530	22	income	income	NOUN
taxlaw-7405	530	23	is	be	AUX
taxlaw-7405	530	24	apportioned	apportion	VERB
taxlaw-7405	530	25	separately	separately	ADV
taxlaw-7405	530	26	.	.	PUNCT
taxlaw-7405	531	1	as	as	SCONJ
taxlaw-7405	531	2	i	i	PRON
taxlaw-7405	531	3	discussed	discuss	VERB
taxlaw-7405	531	4	above	above	ADV
taxlaw-7405	531	5	,	,	PUNCT
taxlaw-7405	531	6	twenty	twenty	NUM
taxlaw-7405	531	7	-	-	PUNCT
taxlaw-7405	531	8	two	two	NUM
taxlaw-7405	531	9	states	state	NOUN
taxlaw-7405	531	10	use	use	VERB
taxlaw-7405	531	11	this	this	DET
taxlaw-7405	531	12	method	method	NOUN
taxlaw-7405	531	13	and	and	CCONJ
taxlaw-7405	531	14	it	it	PRON
taxlaw-7405	531	15	is	be	AUX
taxlaw-7405	531	16	heavily	heavily	ADV
taxlaw-7405	531	17	concentrated	concentrated	ADJ
taxlaw-7405	531	18	in	in	ADP
taxlaw-7405	531	19	the	the	DET
taxlaw-7405	531	20	southern	southern	ADJ
taxlaw-7405	531	21	states	state	NOUN
taxlaw-7405	531	22	.	.	PUNCT
taxlaw-7405	532	1	louisiana	louisiana	PROPN
taxlaw-7405	532	2	is	be	AUX
taxlaw-7405	532	3	also	also	ADV
taxlaw-7405	532	4	one	one	NUM
taxlaw-7405	532	5	of	of	ADP
taxlaw-7405	532	6	the	the	DET
taxlaw-7405	532	7	sixteen	sixteen	NUM
taxlaw-7405	532	8	states	state	NOUN
taxlaw-7405	532	9	that	that	PRON
taxlaw-7405	532	10	levy	levy	VERB
taxlaw-7405	532	11	a	a	DET
taxlaw-7405	532	12	general	general	ADJ
taxlaw-7405	532	13	franchise	franchise	NOUN
taxlaw-7405	532	14	tax	tax	NOUN
taxlaw-7405	532	15	or	or	CCONJ
taxlaw-7405	532	16	a	a	DET
taxlaw-7405	532	17	tax	tax	NOUN
taxlaw-7405	532	18	levied	levy	VERB
taxlaw-7405	532	19	on	on	ADP
taxlaw-7405	532	20	a	a	DET
taxlaw-7405	532	21	base	base	NOUN
taxlaw-7405	532	22	of	of	ADP
taxlaw-7405	532	23	a	a	DET
taxlaw-7405	532	24	corporation	corporation	NOUN
taxlaw-7405	532	25	’s	’s	PART
taxlaw-7405	532	26	equity	equity	NOUN
taxlaw-7405	532	27	or	or	CCONJ
taxlaw-7405	532	28	sometimes	sometimes	ADV
taxlaw-7405	532	29	capital.69	capital.69	VERB
taxlaw-7405	532	30	in	in	ADP
taxlaw-7405	532	31	determining	determine	VERB
taxlaw-7405	532	32	the	the	DET
taxlaw-7405	532	33	sixteen	sixteen	NUM
taxlaw-7405	532	34	states	state	NOUN
taxlaw-7405	532	35	,	,	PUNCT
taxlaw-7405	532	36	i	i	PRON
taxlaw-7405	532	37	exclude	exclude	VERB
taxlaw-7405	532	38	those	those	PRON
taxlaw-7405	532	39	that	that	PRON
taxlaw-7405	532	40	only	only	ADV
taxlaw-7405	532	41	levy	levy	VERB
taxlaw-7405	532	42	franchise	franchise	NOUN
taxlaw-7405	532	43	taxes	taxis	NOUN
taxlaw-7405	532	44	on	on	ADP
taxlaw-7405	532	45	financial	financial	ADJ
taxlaw-7405	532	46	corporations	corporation	NOUN
taxlaw-7405	532	47	(	(	PUNCT
taxlaw-7405	532	48	michigan	michigan	PROPN
taxlaw-7405	532	49	and	and	CCONJ
taxlaw-7405	532	50	vermont	vermont	PROPN
taxlaw-7405	532	51	)	)	PUNCT
taxlaw-7405	532	52	,	,	PUNCT
taxlaw-7405	532	53	impose	impose	VERB
taxlaw-7405	532	54	very	very	ADV
taxlaw-7405	532	55	minimal	minimal	ADJ
taxlaw-7405	532	56	franchise	franchise	NOUN
taxlaw-7405	532	57	fees	fee	NOUN
taxlaw-7405	532	58	(	(	PUNCT
taxlaw-7405	532	59	new	new	PROPN
taxlaw-7405	532	60	mexico	mexico	PROPN
taxlaw-7405	532	61	)	)	PUNCT
taxlaw-7405	532	62	,	,	PUNCT
taxlaw-7405	532	63	or	or	CCONJ
taxlaw-7405	532	64	use	use	VERB
taxlaw-7405	532	65	the	the	DET
taxlaw-7405	532	66	term	term	NOUN
taxlaw-7405	532	67	to	to	PART
taxlaw-7405	532	68	refer	refer	VERB
taxlaw-7405	532	69	to	to	ADP
taxlaw-7405	532	70	their	their	PRON
taxlaw-7405	532	71	corporate	corporate	ADJ
taxlaw-7405	532	72	income	income	NOUN
taxlaw-7405	532	73	tax	tax	NOUN
taxlaw-7405	532	74	(	(	PUNCT
taxlaw-7405	532	75	california	california	PROPN
taxlaw-7405	532	76	)	)	PUNCT
taxlaw-7405	532	77	.	.	PUNCT
taxlaw-7405	533	1	nine	nine	NUM
taxlaw-7405	533	2	of	of	ADP
taxlaw-7405	533	3	the	the	DET
taxlaw-7405	533	4	sixteen	sixteen	NUM
taxlaw-7405	533	5	states	state	NOUN
taxlaw-7405	533	6	that	that	PRON
taxlaw-7405	533	7	have	have	VERB
taxlaw-7405	533	8	a	a	DET
taxlaw-7405	533	9	franchise	franchise	NOUN
taxlaw-7405	533	10	tax	tax	NOUN
taxlaw-7405	533	11	are	be	AUX
taxlaw-7405	533	12	in	in	ADP
taxlaw-7405	533	13	the	the	DET
taxlaw-7405	533	14	south	south	NOUN
taxlaw-7405	533	15	—	—	PUNCT
taxlaw-7405	533	16	all	all	DET
taxlaw-7405	533	17	those	those	DET
taxlaw-7405	533	18	states	state	NOUN
taxlaw-7405	533	19	also	also	ADV
taxlaw-7405	533	20	have	have	VERB
taxlaw-7405	533	21	single	single	ADJ
taxlaw-7405	533	22	entity	entity	NOUN
taxlaw-7405	533	23	filing	filing	NOUN
taxlaw-7405	533	24	for	for	ADP
taxlaw-7405	533	25	corporate	corporate	ADJ
taxlaw-7405	533	26	taxation	taxation	NOUN
taxlaw-7405	533	27	.	.	PUNCT
taxlaw-7405	534	1	some	some	DET
taxlaw-7405	534	2	states	state	NOUN
taxlaw-7405	534	3	,	,	PUNCT
taxlaw-7405	534	4	including	include	VERB
taxlaw-7405	534	5	mississippi	mississippi	PROPN
taxlaw-7405	534	6	in	in	ADP
taxlaw-7405	534	7	67	67	NUM
taxlaw-7405	534	8	see	see	NOUN
taxlaw-7405	534	9	hanlon	hanlon	PROPN
taxlaw-7405	534	10	&	&	CCONJ
taxlaw-7405	534	11	shevlin	shevlin	PROPN
taxlaw-7405	534	12	,	,	PUNCT
taxlaw-7405	534	13	supra	supra	PROPN
taxlaw-7405	534	14	note	note	PROPN
taxlaw-7405	534	15	62	62	NUM
taxlaw-7405	534	16	,	,	PUNCT
taxlaw-7405	534	17	at	at	ADP
taxlaw-7405	534	18	113	113	NUM
taxlaw-7405	534	19	(	(	PUNCT
taxlaw-7405	534	20	discussing	discuss	VERB
taxlaw-7405	534	21	controversies	controversy	NOUN
taxlaw-7405	534	22	over	over	ADP
taxlaw-7405	534	23	stock	stock	NOUN
taxlaw-7405	534	24	options	option	NOUN
taxlaw-7405	534	25	and	and	CCONJ
taxlaw-7405	534	26	other	other	ADJ
taxlaw-7405	534	27	more	more	ADV
taxlaw-7405	534	28	recent	recent	ADJ
taxlaw-7405	534	29	examples	example	NOUN
taxlaw-7405	534	30	)	)	PUNCT
taxlaw-7405	534	31	.	.	PUNCT
taxlaw-7405	535	1	68see	68see	PROPN
taxlaw-7405	535	2	herzfeld	herzfeld	NOUN
taxlaw-7405	535	3	,	,	PUNCT
taxlaw-7405	535	4	supra	supra	PROPN
taxlaw-7405	535	5	note	note	PROPN
taxlaw-7405	535	6	63	63	NUM
taxlaw-7405	535	7	.	.	PUNCT
taxlaw-7405	535	8	69	69	NUM
taxlaw-7405	535	9	see	see	VERB
taxlaw-7405	535	10	janelle	janelle	PROPN
taxlaw-7405	535	11	cammenga	cammenga	NOUN
taxlaw-7405	535	12	,	,	PUNCT
taxlaw-7405	535	13	does	do	AUX
taxlaw-7405	535	14	your	your	PRON
taxlaw-7405	535	15	state	state	NOUN
taxlaw-7405	535	16	levy	levy	VERB
taxlaw-7405	535	17	a	a	DET
taxlaw-7405	535	18	capital	capital	NOUN
taxlaw-7405	535	19	stock	stock	NOUN
taxlaw-7405	535	20	tax	tax	NOUN
taxlaw-7405	535	21	?	?	PUNCT
taxlaw-7405	536	1	tax	tax	NOUN
taxlaw-7405	536	2	found	find	VERB
taxlaw-7405	536	3	.	.	PUNCT
taxlaw-7405	537	1	(	(	PUNCT
taxlaw-7405	537	2	aug	aug	PROPN
taxlaw-7405	537	3	.	.	PROPN
taxlaw-7405	537	4	21	21	NUM
taxlaw-7405	537	5	,	,	PUNCT
taxlaw-7405	537	6	2019	2019	NUM
taxlaw-7405	537	7	)	)	PUNCT
taxlaw-7405	537	8	https://taxfoundation.org/state-capital-stock-tax-2019/	https://taxfoundation.org/state-capital-stock-tax-2019/	VERB
taxlaw-7405	538	1	[	[	X
taxlaw-7405	538	2	perma.cc/bcj9-ns36	perma.cc/bcj9-ns36	X
taxlaw-7405	538	3	]	]	X
taxlaw-7405	538	4	.	.	PUNCT
taxlaw-7405	538	5	22	22	NUM
taxlaw-7405	538	6	columbia	columbia	PROPN
taxlaw-7405	538	7	journal	journal	PROPN
taxlaw-7405	538	8	of	of	ADP
taxlaw-7405	538	9	tax	tax	NOUN
taxlaw-7405	538	10	law	law	NOUN
taxlaw-7405	538	11	[	[	X
taxlaw-7405	538	12	vol	vol	NOUN
taxlaw-7405	538	13	.	.	PUNCT
taxlaw-7405	539	1	12:1	12:1	NUM
taxlaw-7405	539	2	the	the	DET
taxlaw-7405	539	3	south	south	NOUN
taxlaw-7405	539	4	,	,	PUNCT
taxlaw-7405	539	5	are	be	AUX
taxlaw-7405	539	6	in	in	ADP
taxlaw-7405	539	7	the	the	DET
taxlaw-7405	539	8	process	process	NOUN
taxlaw-7405	539	9	of	of	ADP
taxlaw-7405	539	10	phasing	phase	VERB
taxlaw-7405	539	11	out	out	ADP
taxlaw-7405	539	12	their	their	PRON
taxlaw-7405	539	13	franchise	franchise	NOUN
taxlaw-7405	539	14	tax	tax	NOUN
taxlaw-7405	539	15	.	.	PUNCT
taxlaw-7405	540	1	nonetheless	nonetheless	ADV
taxlaw-7405	540	2	,	,	PUNCT
taxlaw-7405	540	3	the	the	DET
taxlaw-7405	540	4	combination	combination	NOUN
taxlaw-7405	540	5	of	of	ADP
taxlaw-7405	540	6	single	single	ADJ
taxlaw-7405	540	7	entity	entity	NOUN
taxlaw-7405	540	8	filing	filing	NOUN
taxlaw-7405	540	9	for	for	ADP
taxlaw-7405	540	10	corporation	corporation	NOUN
taxlaw-7405	540	11	taxes	taxis	NOUN
taxlaw-7405	540	12	and	and	CCONJ
taxlaw-7405	540	13	franchise	franchise	NOUN
taxlaw-7405	540	14	taxes	taxis	NOUN
taxlaw-7405	540	15	appear	appear	VERB
taxlaw-7405	540	16	to	to	PART
taxlaw-7405	540	17	be	be	AUX
taxlaw-7405	540	18	a	a	DET
taxlaw-7405	540	19	robust	robust	ADJ
taxlaw-7405	540	20	combination	combination	NOUN
taxlaw-7405	540	21	in	in	ADP
taxlaw-7405	540	22	the	the	DET
taxlaw-7405	540	23	southern	southern	ADJ
taxlaw-7405	540	24	states	state	NOUN
taxlaw-7405	540	25	.	.	PUNCT
taxlaw-7405	541	1	louisiana	louisiana	PROPN
taxlaw-7405	541	2	imposes	impose	VERB
taxlaw-7405	541	3	its	its	PRON
taxlaw-7405	541	4	franchise	franchise	NOUN
taxlaw-7405	541	5	tax	tax	NOUN
taxlaw-7405	541	6	on	on	ADP
taxlaw-7405	541	7	a	a	DET
taxlaw-7405	541	8	taxable	taxable	ADJ
taxlaw-7405	541	9	base	base	NOUN
taxlaw-7405	541	10	that	that	PRON
taxlaw-7405	541	11	includes	includes	AUX
taxlaw-7405	541	12	issued	issue	VERB
taxlaw-7405	541	13	and	and	CCONJ
taxlaw-7405	541	14	outstanding	outstanding	ADJ
taxlaw-7405	541	15	capital	capital	NOUN
taxlaw-7405	541	16	stock	stock	NOUN
taxlaw-7405	541	17	,	,	PUNCT
taxlaw-7405	541	18	surplus	surplus	NOUN
taxlaw-7405	541	19	,	,	PUNCT
taxlaw-7405	541	20	and	and	CCONJ
taxlaw-7405	541	21	undivided	undivide	VERB
taxlaw-7405	541	22	profits.70	profits.70	NOUN
taxlaw-7405	541	23	all	all	PRON
taxlaw-7405	541	24	of	of	ADP
taxlaw-7405	541	25	these	these	DET
taxlaw-7405	541	26	terms	term	NOUN
taxlaw-7405	541	27	are	be	AUX
taxlaw-7405	541	28	defined	define	VERB
taxlaw-7405	541	29	by	by	ADP
taxlaw-7405	541	30	louisiana	louisiana	PROPN
taxlaw-7405	541	31	statutes	statute	NOUN
taxlaw-7405	541	32	,	,	PUNCT
taxlaw-7405	541	33	but	but	CCONJ
taxlaw-7405	541	34	the	the	DET
taxlaw-7405	541	35	tax	tax	NOUN
taxlaw-7405	541	36	base	base	NOUN
taxlaw-7405	541	37	can	can	AUX
taxlaw-7405	541	38	be	be	AUX
taxlaw-7405	541	39	construed	construe	VERB
taxlaw-7405	541	40	as	as	ADP
taxlaw-7405	541	41	the	the	DET
taxlaw-7405	541	42	amount	amount	NOUN
taxlaw-7405	541	43	paid	pay	VERB
taxlaw-7405	541	44	for	for	ADP
taxlaw-7405	541	45	shares	share	NOUN
taxlaw-7405	541	46	plus	plus	CCONJ
taxlaw-7405	541	47	retained	retain	VERB
taxlaw-7405	541	48	earnings	earning	NOUN
taxlaw-7405	541	49	.	.	PUNCT
taxlaw-7405	542	1	debt	debt	NOUN
taxlaw-7405	542	2	was	be	AUX
taxlaw-7405	542	3	removed	remove	VERB
taxlaw-7405	542	4	from	from	ADP
taxlaw-7405	542	5	the	the	DET
taxlaw-7405	542	6	tax	tax	NOUN
taxlaw-7405	542	7	base	base	NOUN
taxlaw-7405	542	8	in	in	ADP
taxlaw-7405	542	9	prior	prior	ADJ
taxlaw-7405	542	10	years	year	NOUN
taxlaw-7405	542	11	,	,	PUNCT
taxlaw-7405	542	12	so	so	ADV
taxlaw-7405	542	13	effectively	effectively	ADV
taxlaw-7405	542	14	the	the	DET
taxlaw-7405	542	15	franchise	franchise	NOUN
taxlaw-7405	542	16	tax	tax	NOUN
taxlaw-7405	542	17	is	be	AUX
taxlaw-7405	542	18	a	a	DET
taxlaw-7405	542	19	tax	tax	NOUN
taxlaw-7405	542	20	on	on	ADP
taxlaw-7405	542	21	equity	equity	NOUN
taxlaw-7405	542	22	capital	capital	NOUN
taxlaw-7405	542	23	.	.	PUNCT
taxlaw-7405	543	1	the	the	DET
taxlaw-7405	543	2	top	top	ADJ
taxlaw-7405	543	3	rates	rate	NOUN
taxlaw-7405	543	4	applied	apply	VERB
taxlaw-7405	543	5	to	to	ADP
taxlaw-7405	543	6	the	the	DET
taxlaw-7405	543	7	capital	capital	NOUN
taxlaw-7405	543	8	base	base	NOUN
taxlaw-7405	543	9	are	be	AUX
taxlaw-7405	543	10	$	$	SYM
taxlaw-7405	543	11	1.50	1.50	NUM
taxlaw-7405	543	12	per	per	ADP
taxlaw-7405	543	13	$	$	SYM
taxlaw-7405	543	14	1,000	1,000	NUM
taxlaw-7405	543	15	up	up	ADP
taxlaw-7405	543	16	to	to	PART
taxlaw-7405	543	17	$	$	SYM
taxlaw-7405	543	18	300,000	300,000	NUM
taxlaw-7405	543	19	and	and	CCONJ
taxlaw-7405	543	20	then	then	ADV
taxlaw-7405	543	21	$	$	SYM
taxlaw-7405	543	22	3.00	3.00	NUM
taxlaw-7405	543	23	per	per	ADP
taxlaw-7405	543	24	$	$	SYM
taxlaw-7405	543	25	1,000	1,000	NUM
taxlaw-7405	543	26	of	of	ADP
taxlaw-7405	543	27	taxable	taxable	ADJ
taxlaw-7405	543	28	base	base	NOUN
taxlaw-7405	543	29	above	above	ADP
taxlaw-7405	543	30	$	$	SYM
taxlaw-7405	543	31	300,000	300,000	NUM
taxlaw-7405	543	32	.	.	PUNCT
taxlaw-7405	544	1	there	there	PRON
taxlaw-7405	544	2	is	be	VERB
taxlaw-7405	544	3	no	no	DET
taxlaw-7405	544	4	cap	cap	NOUN
taxlaw-7405	544	5	on	on	ADP
taxlaw-7405	544	6	the	the	DET
taxlaw-7405	544	7	total	total	ADJ
taxlaw-7405	544	8	tax	tax	NOUN
taxlaw-7405	544	9	(	(	PUNCT
taxlaw-7405	544	10	as	as	ADP
taxlaw-7405	544	11	in	in	ADP
taxlaw-7405	544	12	seven	seven	NUM
taxlaw-7405	544	13	other	other	ADJ
taxlaw-7405	544	14	states	state	NOUN
taxlaw-7405	544	15	)	)	PUNCT
taxlaw-7405	544	16	and	and	CCONJ
taxlaw-7405	544	17	it	it	PRON
taxlaw-7405	544	18	is	be	AUX
taxlaw-7405	544	19	levied	levy	VERB
taxlaw-7405	544	20	separately	separately	ADV
taxlaw-7405	544	21	and	and	CCONJ
taxlaw-7405	544	22	added	add	VERB
taxlaw-7405	544	23	to	to	ADP
taxlaw-7405	544	24	any	any	DET
taxlaw-7405	544	25	corporate	corporate	ADJ
taxlaw-7405	544	26	tax	tax	NOUN
taxlaw-7405	544	27	liability	liability	NOUN
taxlaw-7405	544	28	.	.	PUNCT
taxlaw-7405	545	1	although	although	SCONJ
taxlaw-7405	545	2	the	the	DET
taxlaw-7405	545	3	tax	tax	NOUN
taxlaw-7405	545	4	originally	originally	ADV
taxlaw-7405	545	5	only	only	ADV
taxlaw-7405	545	6	applied	apply	VERB
taxlaw-7405	545	7	to	to	ADP
taxlaw-7405	545	8	corporations	corporation	NOUN
taxlaw-7405	545	9	,	,	PUNCT
taxlaw-7405	545	10	the	the	DET
taxlaw-7405	545	11	law	law	NOUN
taxlaw-7405	545	12	was	be	AUX
taxlaw-7405	545	13	changed	change	VERB
taxlaw-7405	545	14	in	in	ADP
taxlaw-7405	545	15	2016	2016	NUM
taxlaw-7405	545	16	to	to	PART
taxlaw-7405	545	17	include	include	VERB
taxlaw-7405	545	18	corporations	corporation	NOUN
taxlaw-7405	545	19	that	that	PRON
taxlaw-7405	545	20	own	own	VERB
taxlaw-7405	545	21	property	property	NOUN
taxlaw-7405	545	22	in	in	ADP
taxlaw-7405	545	23	the	the	DET
taxlaw-7405	545	24	state	state	NOUN
taxlaw-7405	545	25	either	either	CCONJ
taxlaw-7405	545	26	directly	directly	ADV
taxlaw-7405	545	27	or	or	CCONJ
taxlaw-7405	545	28	indirectly	indirectly	ADV
taxlaw-7405	545	29	through	through	ADP
taxlaw-7405	545	30	partnerships	partnership	NOUN
taxlaw-7405	545	31	or	or	CCONJ
taxlaw-7405	545	32	joint	joint	ADJ
taxlaw-7405	545	33	ventures	venture	NOUN
taxlaw-7405	545	34	and	and	CCONJ
taxlaw-7405	545	35	to	to	ADP
taxlaw-7405	545	36	other	other	ADJ
taxlaw-7405	545	37	entities	entity	NOUN
taxlaw-7405	545	38	that	that	PRON
taxlaw-7405	545	39	checked	check	VERB
taxlaw-7405	545	40	the	the	DET
taxlaw-7405	545	41	box	box	NOUN
taxlaw-7405	545	42	as	as	ADP
taxlaw-7405	545	43	corporations	corporation	NOUN
taxlaw-7405	545	44	.	.	PUNCT
taxlaw-7405	546	1	the	the	DET
taxlaw-7405	546	2	franchise	franchise	NOUN
taxlaw-7405	546	3	tax	tax	NOUN
taxlaw-7405	546	4	is	be	AUX
taxlaw-7405	546	5	apportioned	apportion	VERB
taxlaw-7405	546	6	based	base	VERB
taxlaw-7405	546	7	on	on	ADP
taxlaw-7405	546	8	property	property	NOUN
taxlaw-7405	546	9	and	and	CCONJ
taxlaw-7405	546	10	sales	sale	NOUN
taxlaw-7405	546	11	.	.	PUNCT
taxlaw-7405	547	1	as	as	ADP
taxlaw-7405	547	2	a	a	DET
taxlaw-7405	547	3	tax	tax	NOUN
taxlaw-7405	547	4	on	on	ADP
taxlaw-7405	547	5	equity	equity	NOUN
taxlaw-7405	547	6	capital	capital	NOUN
taxlaw-7405	547	7	that	that	PRON
taxlaw-7405	547	8	is	be	AUX
taxlaw-7405	547	9	paid	pay	VERB
taxlaw-7405	547	10	regardless	regardless	ADV
taxlaw-7405	547	11	of	of	ADP
taxlaw-7405	547	12	profitability	profitability	NOUN
taxlaw-7405	547	13	,	,	PUNCT
taxlaw-7405	547	14	it	it	PRON
taxlaw-7405	547	15	is	be	AUX
taxlaw-7405	547	16	naturally	naturally	ADV
taxlaw-7405	547	17	an	an	DET
taxlaw-7405	547	18	unpopular	unpopular	ADJ
taxlaw-7405	547	19	tax	tax	NOUN
taxlaw-7405	547	20	.	.	PUNCT
taxlaw-7405	548	1	tax	tax	NOUN
taxlaw-7405	548	2	reform	reform	NOUN
taxlaw-7405	548	3	groups	group	NOUN
taxlaw-7405	548	4	have	have	AUX
taxlaw-7405	548	5	recommended	recommend	VERB
taxlaw-7405	548	6	repeal	repeal	NOUN
taxlaw-7405	548	7	if	if	SCONJ
taxlaw-7405	548	8	alternative	alternative	ADJ
taxlaw-7405	548	9	revenue	revenue	NOUN
taxlaw-7405	548	10	sources	source	NOUN
taxlaw-7405	548	11	can	can	AUX
taxlaw-7405	548	12	be	be	AUX
taxlaw-7405	548	13	found	find	VERB
taxlaw-7405	548	14	.	.	PUNCT
taxlaw-7405	549	1	the	the	DET
taxlaw-7405	549	2	2017	2017	NUM
taxlaw-7405	549	3	report	report	NOUN
taxlaw-7405	549	4	of	of	ADP
taxlaw-7405	549	5	the	the	DET
taxlaw-7405	549	6	task	task	NOUN
taxlaw-7405	549	7	force	force	NOUN
taxlaw-7405	549	8	for	for	ADP
taxlaw-7405	549	9	structural	structural	ADJ
taxlaw-7405	549	10	change	change	NOUN
taxlaw-7405	549	11	in	in	ADP
taxlaw-7405	549	12	budget	budget	NOUN
taxlaw-7405	549	13	and	and	CCONJ
taxlaw-7405	549	14	tax	tax	NOUN
taxlaw-7405	549	15	policy	policy	NOUN
taxlaw-7405	549	16	,	,	PUNCT
taxlaw-7405	549	17	a	a	DET
taxlaw-7405	549	18	group	group	NOUN
taxlaw-7405	549	19	appointed	appoint	VERB
taxlaw-7405	549	20	by	by	ADP
taxlaw-7405	549	21	the	the	DET
taxlaw-7405	549	22	governor	governor	NOUN
taxlaw-7405	549	23	and	and	CCONJ
taxlaw-7405	549	24	legislature	legislature	NOUN
taxlaw-7405	549	25	,	,	PUNCT
taxlaw-7405	549	26	was	be	AUX
taxlaw-7405	549	27	clear	clear	ADJ
taxlaw-7405	549	28	on	on	ADP
taxlaw-7405	549	29	its	its	PRON
taxlaw-7405	549	30	assessment	assessment	NOUN
taxlaw-7405	549	31	of	of	ADP
taxlaw-7405	549	32	the	the	DET
taxlaw-7405	549	33	franchise	franchise	NOUN
taxlaw-7405	549	34	tax	tax	NOUN
taxlaw-7405	549	35	:	:	PUNCT
taxlaw-7405	549	36	“	"	PUNCT
taxlaw-7405	549	37	the	the	DET
taxlaw-7405	549	38	franchise	franchise	NOUN
taxlaw-7405	549	39	tax	tax	NOUN
taxlaw-7405	549	40	is	be	AUX
taxlaw-7405	549	41	a	a	DET
taxlaw-7405	549	42	tax	tax	NOUN
taxlaw-7405	549	43	on	on	ADP
taxlaw-7405	549	44	wealth	wealth	NOUN
taxlaw-7405	549	45	and	and	CCONJ
taxlaw-7405	549	46	investment	investment	NOUN
taxlaw-7405	549	47	that	that	PRON
taxlaw-7405	549	48	represents	represent	VERB
taxlaw-7405	549	49	the	the	DET
taxlaw-7405	549	50	equity	equity	NOUN
taxlaw-7405	549	51	of	of	ADP
taxlaw-7405	549	52	a	a	DET
taxlaw-7405	549	53	corporation	corporation	NOUN
taxlaw-7405	549	54	.	.	PUNCT
taxlaw-7405	550	1	investment	investment	NOUN
taxlaw-7405	550	2	supported	support	VERB
taxlaw-7405	550	3	by	by	ADP
taxlaw-7405	550	4	long	long	ADJ
taxlaw-7405	550	5	-	-	PUNCT
taxlaw-7405	550	6	term	term	NOUN
taxlaw-7405	550	7	debt	debt	NOUN
taxlaw-7405	550	8	is	be	AUX
taxlaw-7405	550	9	not	not	PART
taxlaw-7405	550	10	subject	subject	ADJ
taxlaw-7405	550	11	to	to	ADP
taxlaw-7405	550	12	the	the	DET
taxlaw-7405	550	13	corporate	corporate	ADJ
taxlaw-7405	550	14	franchise	franchise	NOUN
taxlaw-7405	550	15	tax	tax	NOUN
taxlaw-7405	550	16	.	.	PUNCT
taxlaw-7405	551	1	it	it	PRON
taxlaw-7405	551	2	is	be	AUX
taxlaw-7405	551	3	widely	widely	ADV
taxlaw-7405	551	4	recognized	recognize	VERB
taxlaw-7405	551	5	as	as	ADP
taxlaw-7405	551	6	a	a	DET
taxlaw-7405	551	7	complex	complex	ADJ
taxlaw-7405	551	8	and	and	CCONJ
taxlaw-7405	551	9	antiquated	antiquated	ADJ
taxlaw-7405	551	10	type	type	NOUN
taxlaw-7405	551	11	of	of	ADP
taxlaw-7405	551	12	taxation	taxation	NOUN
taxlaw-7405	551	13	that	that	PRON
taxlaw-7405	551	14	discourages	discourage	VERB
taxlaw-7405	551	15	investment	investment	NOUN
taxlaw-7405	551	16	,	,	PUNCT
taxlaw-7405	551	17	inhibits	inhibit	VERB
taxlaw-7405	551	18	economic	economic	ADJ
taxlaw-7405	551	19	development	development	NOUN
taxlaw-7405	551	20	,	,	PUNCT
taxlaw-7405	551	21	provides	provide	VERB
taxlaw-7405	551	22	a	a	DET
taxlaw-7405	551	23	disincentive	disincentive	ADJ
taxlaw-7405	551	24	to	to	ADP
taxlaw-7405	551	25	corporate	corporate	ADJ
taxlaw-7405	551	26	headquarters	headquarters	NOUN
taxlaw-7405	551	27	operations	operation	NOUN
taxlaw-7405	551	28	and	and	CCONJ
taxlaw-7405	551	29	causes	cause	VERB
taxlaw-7405	551	30	costly	costly	ADJ
taxlaw-7405	551	31	compliance	compliance	NOUN
taxlaw-7405	551	32	and	and	CCONJ
taxlaw-7405	551	33	auditing	auditing	NOUN
taxlaw-7405	551	34	problems	problem	NOUN
taxlaw-7405	551	35	.	.	PUNCT
taxlaw-7405	552	1	”71	”71	NOUN
taxlaw-7405	552	2	however	however	ADV
taxlaw-7405	552	3	,	,	PUNCT
taxlaw-7405	552	4	because	because	SCONJ
taxlaw-7405	552	5	of	of	ADP
taxlaw-7405	552	6	the	the	DET
taxlaw-7405	552	7	potential	potential	ADJ
taxlaw-7405	552	8	loss	loss	NOUN
taxlaw-7405	552	9	in	in	ADP
taxlaw-7405	552	10	revenues	revenue	NOUN
taxlaw-7405	552	11	,	,	PUNCT
taxlaw-7405	552	12	the	the	DET
taxlaw-7405	552	13	task	task	NOUN
taxlaw-7405	552	14	force	force	NOUN
taxlaw-7405	552	15	recommended	recommend	VERB
taxlaw-7405	552	16	seeking	seek	VERB
taxlaw-7405	552	17	strategies	strategy	NOUN
taxlaw-7405	552	18	to	to	PART
taxlaw-7405	552	19	eliminate	eliminate	VERB
taxlaw-7405	552	20	or	or	CCONJ
taxlaw-7405	552	21	phase	phase	VERB
taxlaw-7405	552	22	out	out	ADP
taxlaw-7405	552	23	the	the	DET
taxlaw-7405	552	24	tax	tax	NOUN
taxlaw-7405	552	25	with	with	ADP
taxlaw-7405	552	26	other	other	ADJ
taxlaw-7405	552	27	changes	change	NOUN
taxlaw-7405	552	28	made	make	VERB
taxlaw-7405	552	29	to	to	ADP
taxlaw-7405	552	30	the	the	DET
taxlaw-7405	552	31	tax	tax	NOUN
taxlaw-7405	552	32	system	system	NOUN
taxlaw-7405	552	33	to	to	PART
taxlaw-7405	552	34	preserve	preserve	VERB
taxlaw-7405	552	35	revenue	revenue	NOUN
taxlaw-7405	552	36	neutrality	neutrality	NOUN
taxlaw-7405	552	37	.	.	PUNCT
taxlaw-7405	553	1	to	to	PART
taxlaw-7405	553	2	understand	understand	VERB
taxlaw-7405	553	3	the	the	DET
taxlaw-7405	553	4	revenue	revenue	NOUN
taxlaw-7405	553	5	impact	impact	NOUN
taxlaw-7405	553	6	,	,	PUNCT
taxlaw-7405	553	7	staff	staff	NOUN
taxlaw-7405	553	8	at	at	ADP
taxlaw-7405	553	9	the	the	DET
taxlaw-7405	553	10	louisiana	louisiana	PROPN
taxlaw-7405	553	11	department	department	PROPN
taxlaw-7405	553	12	of	of	ADP
taxlaw-7405	553	13	revenue	revenue	NOUN
taxlaw-7405	553	14	provided	provide	VERB
taxlaw-7405	553	15	data	datum	NOUN
taxlaw-7405	553	16	showing	show	VERB
taxlaw-7405	553	17	the	the	DET
taxlaw-7405	553	18	effects	effect	NOUN
taxlaw-7405	553	19	of	of	ADP
taxlaw-7405	553	20	a	a	DET
taxlaw-7405	553	21	repeal	repeal	NOUN
taxlaw-7405	553	22	of	of	ADP
taxlaw-7405	553	23	the	the	DET
taxlaw-7405	553	24	franchise	franchise	NOUN
taxlaw-7405	553	25	tax	tax	NOUN
taxlaw-7405	553	26	on	on	ADP
taxlaw-7405	553	27	the	the	DET
taxlaw-7405	553	28	total	total	NOUN
taxlaw-7405	553	29	of	of	ADP
taxlaw-7405	553	30	corporate	corporate	ADJ
taxlaw-7405	553	31	tax	tax	NOUN
taxlaw-7405	553	32	and	and	CCONJ
taxlaw-7405	553	33	franchise	franchise	NOUN
taxlaw-7405	553	34	tax	tax	NOUN
taxlaw-7405	553	35	revenues	revenue	NOUN
taxlaw-7405	553	36	,	,	PUNCT
taxlaw-7405	553	37	arrayed	array	VERB
taxlaw-7405	553	38	by	by	ADP
taxlaw-7405	553	39	the	the	DET
taxlaw-7405	553	40	taxable	taxable	ADJ
taxlaw-7405	553	41	base	base	NOUN
taxlaw-7405	553	42	of	of	ADP
taxlaw-7405	553	43	the	the	DET
taxlaw-7405	553	44	franchise	franchise	NOUN
taxlaw-7405	553	45	tax	tax	NOUN
taxlaw-7405	553	46	.	.	PUNCT
taxlaw-7405	554	1	table	table	NOUN
taxlaw-7405	554	2	1	1	NUM
taxlaw-7405	554	3	below	below	ADV
taxlaw-7405	554	4	shows	show	VERB
taxlaw-7405	554	5	the	the	DET
taxlaw-7405	554	6	impact	impact	NOUN
taxlaw-7405	554	7	of	of	ADP
taxlaw-7405	554	8	the	the	DET
taxlaw-7405	554	9	repeal	repeal	NOUN
taxlaw-7405	554	10	after	after	ADV
taxlaw-7405	554	11	all	all	DET
taxlaw-7405	554	12	allowable	allowable	ADJ
taxlaw-7405	554	13	credits	credit	NOUN
taxlaw-7405	554	14	that	that	PRON
taxlaw-7405	554	15	could	could	AUX
taxlaw-7405	554	16	be	be	AUX
taxlaw-7405	554	17	taken	take	VERB
taxlaw-7405	554	18	against	against	ADP
taxlaw-7405	554	19	the	the	DET
taxlaw-7405	554	20	total	total	ADJ
taxlaw-7405	554	21	tax	tax	NOUN
taxlaw-7405	554	22	liability	liability	NOUN
taxlaw-7405	554	23	under	under	ADP
taxlaw-7405	554	24	both	both	DET
taxlaw-7405	554	25	taxes	taxis	NOUN
taxlaw-7405	554	26	for	for	ADP
taxlaw-7405	554	27	tax	tax	NOUN
taxlaw-7405	554	28	year	year	NOUN
taxlaw-7405	554	29	2017	2017	NUM
taxlaw-7405	554	30	.	.	PUNCT
taxlaw-7405	555	1	70	70	NUM
taxlaw-7405	555	2	for	for	ADP
taxlaw-7405	555	3	background	background	NOUN
taxlaw-7405	555	4	,	,	PUNCT
taxlaw-7405	555	5	see	see	VERB
taxlaw-7405	555	6	james	james	PROPN
taxlaw-7405	555	7	richardson	richardson	PROPN
taxlaw-7405	555	8	,	,	PUNCT
taxlaw-7405	555	9	steven	steven	PROPN
taxlaw-7405	555	10	sheffrin	sheffrin	PROPN
taxlaw-7405	555	11	&	&	CCONJ
taxlaw-7405	555	12	james	james	PROPN
taxlaw-7405	555	13	alm	alm	PROPN
taxlaw-7405	555	14	,	,	PUNCT
taxlaw-7405	555	15	exploring	explore	VERB
taxlaw-7405	555	16	longterm	longterm	ADJ
taxlaw-7405	555	17	solutions	solution	NOUN
taxlaw-7405	555	18	for	for	ADP
taxlaw-7405	555	19	louisiana	louisiana	PROPN
taxlaw-7405	555	20	’s	’s	PART
taxlaw-7405	555	21	tax	tax	NOUN
taxlaw-7405	555	22	system	system	NOUN
taxlaw-7405	555	23	(	(	PUNCT
taxlaw-7405	555	24	2018	2018	NUM
taxlaw-7405	555	25	)	)	PUNCT
taxlaw-7405	555	26	.	.	PUNCT
taxlaw-7405	556	1	71	71	NUM
taxlaw-7405	556	2	see	see	VERB
taxlaw-7405	556	3	task	task	NOUN
taxlaw-7405	556	4	force	force	NOUN
taxlaw-7405	556	5	on	on	ADP
taxlaw-7405	556	6	structural	structural	ADJ
taxlaw-7405	556	7	changes	change	NOUN
taxlaw-7405	556	8	in	in	ADP
taxlaw-7405	556	9	budget	budget	NOUN
taxlaw-7405	556	10	and	and	CCONJ
taxlaw-7405	556	11	tax	tax	NOUN
taxlaw-7405	556	12	pol’y	pol’y	NOUN
taxlaw-7405	556	13	,	,	PUNCT
taxlaw-7405	556	14	louisiana	louisiana	PROPN
taxlaw-7405	556	15	’s	’s	PART
taxlaw-7405	556	16	opportunity	opportunity	NOUN
taxlaw-7405	556	17	:	:	PUNCT
taxlaw-7405	556	18	comprehensive	comprehensive	ADJ
taxlaw-7405	556	19	solutions	solution	NOUN
taxlaw-7405	556	20	for	for	ADP
taxlaw-7405	556	21	a	a	DET
taxlaw-7405	556	22	sustainable	sustainable	ADJ
taxlaw-7405	556	23	tax	tax	NOUN
taxlaw-7405	556	24	and	and	CCONJ
taxlaw-7405	556	25	spending	spending	NOUN
taxlaw-7405	556	26	structure	structure	NOUN
taxlaw-7405	556	27	,	,	PUNCT
taxlaw-7405	557	1	la	la	PROPN
taxlaw-7405	557	2	.	.	PUNCT
taxlaw-7405	557	3	dep’t	dep’t	NOUN
taxlaw-7405	557	4	of	of	ADP
taxlaw-7405	557	5	revenue	revenue	NOUN
taxlaw-7405	557	6	36	36	NUM
taxlaw-7405	557	7	(	(	PUNCT
taxlaw-7405	557	8	2017	2017	NUM
taxlaw-7405	557	9	)	)	PUNCT
taxlaw-7405	557	10	,	,	PUNCT
taxlaw-7405	558	1	https://www.revenue.louisiana.gov/lawsandpolicies/taskforceonstructuralchanges	https://www.revenue.louisiana.gov/lawsandpolicies/taskforceonstructuralchange	NOUN
taxlaw-7405	558	2	budgettaxpolicy	budgettaxpolicy	VERB
taxlaw-7405	558	3	[	[	X
taxlaw-7405	558	4	perma.cc/utu5-a65r	perma.cc/utu5-a65r	PROPN
taxlaw-7405	558	5	]	]	PUNCT
taxlaw-7405	558	6	.	.	PUNCT
taxlaw-7405	559	1	2020	2020	NUM
taxlaw-7405	559	2	]	]	PUNCT
taxlaw-7405	559	3	a	a	DET
taxlaw-7405	559	4	minimal	minimal	ADJ
taxlaw-7405	559	5	role	role	NOUN
taxlaw-7405	559	6	for	for	ADP
taxlaw-7405	559	7	minimum	minimum	ADJ
taxlaw-7405	559	8	taxes	taxis	NOUN
taxlaw-7405	559	9	23	23	NUM
taxlaw-7405	559	10	table	table	NOUN
taxlaw-7405	559	11	1	1	NUM
taxlaw-7405	559	12	:	:	PUNCT
taxlaw-7405	559	13	repeal	repeal	NOUN
taxlaw-7405	559	14	of	of	ADP
taxlaw-7405	559	15	franchise	franchise	NOUN
taxlaw-7405	559	16	tax	tax	NOUN
taxlaw-7405	559	17	taxable	taxable	ADJ
taxlaw-7405	559	18	base	base	NOUN
taxlaw-7405	559	19	range	range	NOUN
taxlaw-7405	559	20	number	number	NOUN
taxlaw-7405	559	21	of	of	ADP
taxlaw-7405	559	22	returns	return	NOUN
taxlaw-7405	559	23	total	total	VERB
taxlaw-7405	559	24	after	after	ADP
taxlaw-7405	559	25	credits	credit	NOUN
taxlaw-7405	559	26	new	new	ADJ
taxlaw-7405	559	27	total	total	NOUN
taxlaw-7405	559	28	after	after	ADP
taxlaw-7405	559	29	credits	credit	NOUN
taxlaw-7405	559	30	difference	difference	NOUN
taxlaw-7405	559	31	average	average	ADJ
taxlaw-7405	559	32	difference	difference	NOUN
taxlaw-7405	559	33	less	less	ADJ
taxlaw-7405	559	34	than	than	ADP
taxlaw-7405	559	35	0	0	NUM
taxlaw-7405	559	36	17,759	17,759	NUM
taxlaw-7405	559	37	11,317,022	11,317,022	NUM
taxlaw-7405	559	38	10,693,134	10,693,134	NUM
taxlaw-7405	559	39	-623,888	-623,888	PUNCT
taxlaw-7405	560	1	-35	-35	SYM
taxlaw-7405	560	2	0	0	NUM
taxlaw-7405	560	3	77,248	77,248	NUM
taxlaw-7405	560	4	21,331,846	21,331,846	NUM
taxlaw-7405	560	5	21,215,175	21,215,175	NUM
taxlaw-7405	561	1	-116,672	-116,672	PUNCT
taxlaw-7405	561	2	-2	-2	NOUN
taxlaw-7405	562	1	1	1	NUM
taxlaw-7405	562	2	25,000	25,000	NUM
taxlaw-7405	562	3	19,647	19,647	NUM
taxlaw-7405	562	4	3,010,333	3,010,333	NUM
taxlaw-7405	562	5	2,782,549	2,782,549	NUM
taxlaw-7405	562	6	-227,784	-227,784	NOUN
taxlaw-7405	562	7	-12	-12	PROPN
taxlaw-7405	562	8	25,001	25,001	NUM
taxlaw-7405	562	9	100,000	100,000	NUM
taxlaw-7405	562	10	13,796	13,796	NUM
taxlaw-7405	562	11	3,972,061	3,972,061	NUM
taxlaw-7405	562	12	2,940,232	2,940,232	NUM
taxlaw-7405	562	13	-1,031,828	-1,031,828	PUNCT
taxlaw-7405	562	14	-75	-75	PROPN
taxlaw-7405	562	15	100,001	100,001	NUM
taxlaw-7405	562	16	500,000	500,000	NUM
taxlaw-7405	562	17	15,073	15,073	NUM
taxlaw-7405	562	18	12,019,278	12,019,278	NUM
taxlaw-7405	562	19	6,844,953	6,844,953	NUM
taxlaw-7405	562	20	-5,174,325	-5,174,325	PUNCT
taxlaw-7405	563	1	-343	-343	PROPN
taxlaw-7405	563	2	500,001	500,001	NUM
taxlaw-7405	563	3	1,000,000	1,000,000	NUM
taxlaw-7405	563	4	4,339	4,339	NUM
taxlaw-7405	563	5	77,703,477	77,703,477	NUM
taxlaw-7405	563	6	71,541,321	71,541,321	NUM
taxlaw-7405	563	7	-6,162,155	-6,162,155	PUNCT
taxlaw-7405	564	1	-1,420	-1,420	NUM
taxlaw-7405	564	2	1,000,001	1,000,001	NUM
taxlaw-7405	564	3	10,000,000	10,000,000	NUM
taxlaw-7405	564	4	6,645	6,645	NUM
taxlaw-7405	564	5	74,945,614	74,945,614	NUM
taxlaw-7405	564	6	29,284,395	29,284,395	NUM
taxlaw-7405	564	7	-45,661,219	-45,661,219	NOUN
taxlaw-7405	565	1	-6,872	-6,872	PROPN
taxlaw-7405	565	2	10,000,001	10,000,001	NUM
taxlaw-7405	565	3	50,000,000	50,000,000	NUM
taxlaw-7405	565	4	1,327	1,327	NUM
taxlaw-7405	565	5	110,744,136	110,744,136	NUM
taxlaw-7405	565	6	42,520,269	42,520,269	NUM
taxlaw-7405	565	7	-68,223,867	-68,223,867	PRON
taxlaw-7405	565	8	-51,412	-51,412	PUNCT
taxlaw-7405	565	9	50,000,001	50,000,001	NUM
taxlaw-7405	565	10	100,000,000	100,000,000	NUM
taxlaw-7405	565	11	243	243	NUM
taxlaw-7405	565	12	59,382,074	59,382,074	NUM
taxlaw-7405	565	13	20,776,308	20,776,308	NUM
taxlaw-7405	565	14	-38,605,766	-38,605,766	PRON
taxlaw-7405	565	15	-158,871	-158,871	PROPN
taxlaw-7405	566	1	100,000,001	100,000,001	NUM
taxlaw-7405	566	2	500,000,000	500,000,000	NUM
taxlaw-7405	566	3	193	193	NUM
taxlaw-7405	566	4	145,410,704	145,410,704	NUM
taxlaw-7405	566	5	44,008,697	44,008,697	NUM
taxlaw-7405	566	6	-101,402,007	-101,402,007	PRON
taxlaw-7405	566	7	-525,399	-525,399	PROPN
taxlaw-7405	567	1	500,000,001	500,000,001	NUM
taxlaw-7405	567	2	1,000,000,000	1,000,000,000	NUM
taxlaw-7405	567	3	32	32	NUM
taxlaw-7405	567	4	68,653,352	68,653,352	NUM
taxlaw-7405	567	5	14,233,062	14,233,062	NUM
taxlaw-7405	567	6	-54,420,290	-54,420,290	NOUN
taxlaw-7405	567	7	-1,700,634	-1,700,634	PUNCT
taxlaw-7405	567	8	>	>	X
taxlaw-7405	567	9	1,000,000,000	1,000,000,000	NUM
taxlaw-7405	567	10	19	19	NUM
taxlaw-7405	567	11	82,694,996	82,694,996	NUM
taxlaw-7405	567	12	9,176,247	9,176,247	NUM
taxlaw-7405	567	13	-73,518,749	-73,518,749	NOUN
taxlaw-7405	567	14	-3,869,408	-3,869,408	PUNCT
taxlaw-7405	567	15	total	total	NOUN
taxlaw-7405	568	1	156,321	156,321	NUM
taxlaw-7405	568	2	671,184,893	671,184,893	NUM
taxlaw-7405	568	3	276,016,343	276,016,343	NUM
taxlaw-7405	568	4	-395,168,551	-395,168,551	CCONJ
taxlaw-7405	568	5	-2,528	-2,528	PROPN
taxlaw-7405	568	6	source	source	NOUN
taxlaw-7405	568	7	:	:	PUNCT
taxlaw-7405	568	8	louisiana	louisiana	PROPN
taxlaw-7405	568	9	department	department	PROPN
taxlaw-7405	568	10	of	of	ADP
taxlaw-7405	568	11	revenue	revenue	NOUN
taxlaw-7405	568	12	,	,	PUNCT
taxlaw-7405	568	13	data	datum	NOUN
taxlaw-7405	568	14	for	for	ADP
taxlaw-7405	568	15	tax	tax	NOUN
taxlaw-7405	568	16	year	year	NOUN
taxlaw-7405	568	17	2017.72	2017.72	NUM
taxlaw-7405	568	18	the	the	DET
taxlaw-7405	568	19	table	table	NOUN
taxlaw-7405	568	20	shows	show	VERB
taxlaw-7405	568	21	that	that	SCONJ
taxlaw-7405	568	22	in	in	ADP
taxlaw-7405	568	23	2017	2017	NUM
taxlaw-7405	568	24	the	the	DET
taxlaw-7405	568	25	total	total	NOUN
taxlaw-7405	568	26	of	of	ADP
taxlaw-7405	568	27	corporation	corporation	NOUN
taxlaw-7405	568	28	and	and	CCONJ
taxlaw-7405	568	29	franchise	franchise	NOUN
taxlaw-7405	568	30	taxes	taxis	NOUN
taxlaw-7405	568	31	was	be	AUX
taxlaw-7405	568	32	$	$	SYM
taxlaw-7405	568	33	671	671	NUM
taxlaw-7405	568	34	million	million	NUM
taxlaw-7405	568	35	.	.	PUNCT
taxlaw-7405	569	1	repealing	repeal	VERB
taxlaw-7405	569	2	the	the	DET
taxlaw-7405	569	3	franchise	franchise	NOUN
taxlaw-7405	569	4	tax	tax	NOUN
taxlaw-7405	569	5	would	would	AUX
taxlaw-7405	569	6	reduce	reduce	VERB
taxlaw-7405	569	7	total	total	ADJ
taxlaw-7405	569	8	revenue	revenue	NOUN
taxlaw-7405	569	9	by	by	ADP
taxlaw-7405	569	10	$	$	SYM
taxlaw-7405	569	11	395	395	NUM
taxlaw-7405	569	12	million	million	NUM
taxlaw-7405	569	13	,	,	PUNCT
taxlaw-7405	569	14	or	or	CCONJ
taxlaw-7405	569	15	by	by	ADP
taxlaw-7405	569	16	59	59	NUM
taxlaw-7405	569	17	%	%	NOUN
taxlaw-7405	569	18	.	.	PUNCT
taxlaw-7405	570	1	moreover	moreover	ADV
taxlaw-7405	570	2	,	,	PUNCT
taxlaw-7405	570	3	the	the	DET
taxlaw-7405	570	4	benefits	benefit	NOUN
taxlaw-7405	570	5	to	to	ADP
taxlaw-7405	570	6	taxpayers	taxpayer	NOUN
taxlaw-7405	570	7	would	would	AUX
taxlaw-7405	570	8	be	be	AUX
taxlaw-7405	570	9	heavily	heavily	ADV
taxlaw-7405	570	10	weighted	weight	VERB
taxlaw-7405	570	11	to	to	ADP
taxlaw-7405	570	12	the	the	DET
taxlaw-7405	570	13	largest	large	ADJ
taxlaw-7405	570	14	corporations	corporation	NOUN
taxlaw-7405	570	15	,	,	PUNCT
taxlaw-7405	570	16	with	with	ADP
taxlaw-7405	570	17	those	those	PRON
taxlaw-7405	570	18	with	with	ADP
taxlaw-7405	570	19	franchise	franchise	NOUN
taxlaw-7405	570	20	taxable	taxable	ADJ
taxlaw-7405	570	21	values	value	NOUN
taxlaw-7405	570	22	over	over	ADP
taxlaw-7405	570	23	$	$	SYM
taxlaw-7405	570	24	1	1	NUM
taxlaw-7405	570	25	billion	billion	NUM
taxlaw-7405	570	26	reducing	reduce	VERB
taxlaw-7405	570	27	their	their	PRON
taxlaw-7405	570	28	tax	tax	NOUN
taxlaw-7405	570	29	payments	payment	NOUN
taxlaw-7405	570	30	by	by	ADP
taxlaw-7405	570	31	approximately	approximately	ADV
taxlaw-7405	570	32	$	$	SYM
taxlaw-7405	570	33	4	4	NUM
taxlaw-7405	570	34	million	million	NUM
taxlaw-7405	570	35	and	and	CCONJ
taxlaw-7405	570	36	85	85	NUM
taxlaw-7405	570	37	%	%	NOUN
taxlaw-7405	570	38	of	of	ADP
taxlaw-7405	570	39	the	the	DET
taxlaw-7405	570	40	net	net	ADJ
taxlaw-7405	570	41	reduction	reduction	NOUN
taxlaw-7405	570	42	accruing	accrue	VERB
taxlaw-7405	570	43	to	to	ADP
taxlaw-7405	570	44	corporations	corporation	NOUN
taxlaw-7405	570	45	with	with	ADP
taxlaw-7405	570	46	a	a	DET
taxlaw-7405	570	47	taxable	taxable	ADJ
taxlaw-7405	570	48	base	base	NOUN
taxlaw-7405	570	49	over	over	ADP
taxlaw-7405	570	50	$	$	SYM
taxlaw-7405	570	51	10	10	NUM
taxlaw-7405	570	52	million	million	NUM
taxlaw-7405	570	53	.	.	PUNCT
taxlaw-7405	571	1	one	one	NUM
taxlaw-7405	571	2	reform	reform	NOUN
taxlaw-7405	571	3	possibility	possibility	NOUN
taxlaw-7405	571	4	that	that	PRON
taxlaw-7405	571	5	has	have	AUX
taxlaw-7405	571	6	been	be	AUX
taxlaw-7405	571	7	discussed	discuss	VERB
taxlaw-7405	571	8	at	at	ADP
taxlaw-7405	571	9	the	the	DET
taxlaw-7405	571	10	louisiana	louisiana	PROPN
taxlaw-7405	571	11	tax	tax	PROPN
taxlaw-7405	571	12	institute	institute	PROPN
taxlaw-7405	571	13	is	be	AUX
taxlaw-7405	571	14	structuring	structure	VERB
taxlaw-7405	571	15	the	the	DET
taxlaw-7405	571	16	franchise	franchise	NOUN
taxlaw-7405	571	17	tax	tax	NOUN
taxlaw-7405	571	18	as	as	ADP
taxlaw-7405	571	19	a	a	DET
taxlaw-7405	571	20	minimum	minimum	ADJ
taxlaw-7405	571	21	tax	tax	NOUN
taxlaw-7405	571	22	on	on	ADP
taxlaw-7405	571	23	corporate	corporate	ADJ
taxlaw-7405	571	24	income.73	income.73	NOUN
taxlaw-7405	571	25	corporations	corporation	NOUN
taxlaw-7405	571	26	would	would	AUX
taxlaw-7405	571	27	pay	pay	VERB
taxlaw-7405	571	28	the	the	DET
taxlaw-7405	571	29	corporate	corporate	ADJ
taxlaw-7405	571	30	income	income	NOUN
taxlaw-7405	571	31	tax	tax	NOUN
taxlaw-7405	571	32	if	if	SCONJ
taxlaw-7405	571	33	their	their	PRON
taxlaw-7405	571	34	liability	liability	NOUN
taxlaw-7405	571	35	was	be	AUX
taxlaw-7405	571	36	greater	great	ADJ
taxlaw-7405	571	37	than	than	ADP
taxlaw-7405	571	38	their	their	PRON
taxlaw-7405	571	39	franchise	franchise	NOUN
taxlaw-7405	571	40	tax	tax	NOUN
taxlaw-7405	571	41	but	but	CCONJ
taxlaw-7405	571	42	would	would	AUX
taxlaw-7405	571	43	otherwise	otherwise	ADV
taxlaw-7405	571	44	pay	pay	VERB
taxlaw-7405	571	45	the	the	DET
taxlaw-7405	571	46	franchise	franchise	NOUN
taxlaw-7405	571	47	tax	tax	NOUN
taxlaw-7405	571	48	so	so	SCONJ
taxlaw-7405	571	49	that	that	SCONJ
taxlaw-7405	571	50	the	the	DET
taxlaw-7405	571	51	franchise	franchise	NOUN
taxlaw-7405	571	52	tax	tax	NOUN
taxlaw-7405	571	53	would	would	AUX
taxlaw-7405	571	54	serve	serve	VERB
taxlaw-7405	571	55	as	as	ADP
taxlaw-7405	571	56	an	an	DET
taxlaw-7405	571	57	alternative	alternative	ADJ
taxlaw-7405	571	58	minimum	minimum	ADJ
taxlaw-7405	571	59	tax.74	tax.74	NOUN
taxlaw-7405	571	60	while	while	SCONJ
taxlaw-7405	571	61	that	that	DET
taxlaw-7405	571	62	policy	policy	NOUN
taxlaw-7405	571	63	would	would	AUX
taxlaw-7405	571	64	also	also	ADV
taxlaw-7405	571	65	lose	lose	VERB
taxlaw-7405	571	66	revenue	revenue	NOUN
taxlaw-7405	571	67	,	,	PUNCT
taxlaw-7405	571	68	the	the	DET
taxlaw-7405	571	69	revenue	revenue	NOUN
taxlaw-7405	571	70	losses	loss	NOUN
taxlaw-7405	571	71	would	would	AUX
taxlaw-7405	571	72	only	only	ADV
taxlaw-7405	571	73	come	come	VERB
taxlaw-7405	571	74	from	from	ADP
taxlaw-7405	571	75	those	those	DET
taxlaw-7405	571	76	corporations	corporation	NOUN
taxlaw-7405	571	77	whose	whose	DET
taxlaw-7405	571	78	corporate	corporate	ADJ
taxlaw-7405	571	79	income	income	NOUN
taxlaw-7405	571	80	tax	tax	NOUN
taxlaw-7405	571	81	payments	payment	NOUN
taxlaw-7405	571	82	were	be	AUX
taxlaw-7405	571	83	lower	low	ADJ
taxlaw-7405	571	84	than	than	ADP
taxlaw-7405	571	85	their	their	PRON
taxlaw-7405	571	86	72	72	NUM
taxlaw-7405	571	87	la	la	NOUN
taxlaw-7405	571	88	.	.	PUNCT
taxlaw-7405	572	1	dep’t	dep’t	NOUN
taxlaw-7405	572	2	of	of	ADP
taxlaw-7405	572	3	revenue	revenue	NOUN
taxlaw-7405	572	4	,	,	PUNCT
taxlaw-7405	572	5	tabulations	tabulation	NOUN
taxlaw-7405	572	6	for	for	ADP
taxlaw-7405	572	7	tax	tax	NOUN
taxlaw-7405	572	8	year	year	NOUN
taxlaw-7405	572	9	2017	2017	NUM
taxlaw-7405	572	10	(	(	PUNCT
taxlaw-7405	572	11	2018	2018	NUM
taxlaw-7405	572	12	)	)	PUNCT
taxlaw-7405	572	13	(	(	PUNCT
taxlaw-7405	572	14	on	on	ADP
taxlaw-7405	572	15	file	file	NOUN
taxlaw-7405	572	16	with	with	ADP
taxlaw-7405	572	17	author	author	NOUN
taxlaw-7405	572	18	)	)	PUNCT
taxlaw-7405	572	19	.	.	PUNCT
taxlaw-7405	573	1	73	73	NUM
taxlaw-7405	573	2	see	see	VERB
taxlaw-7405	573	3	la	la	PROPN
taxlaw-7405	573	4	.	.	PUNCT
taxlaw-7405	573	5	tax	tax	NOUN
taxlaw-7405	573	6	inst	inst	PROPN
taxlaw-7405	573	7	.	.	PROPN
taxlaw-7405	573	8	,	,	PUNCT
taxlaw-7405	573	9	franchise	franchise	NOUN
taxlaw-7405	573	10	tax	tax	NOUN
taxlaw-7405	573	11	scenario	scenario	PROPN
taxlaw-7405	573	12	handout	handout	PROPN
taxlaw-7405	573	13	,	,	PUNCT
taxlaw-7405	573	14	la	la	PROPN
taxlaw-7405	573	15	.	.	PUNCT
taxlaw-7405	573	16	dep’t	dep’t	NOUN
taxlaw-7405	573	17	of	of	ADP
taxlaw-7405	573	18	revenue	revenue	NOUN
taxlaw-7405	573	19	,	,	PUNCT
taxlaw-7405	573	20	https://revenue.louisiana.gov/lti/louisianataxinstitutematerials	https://revenue.louisiana.gov/lti/louisianataxinstitutematerial	NOUN
taxlaw-7405	573	21	[	[	X
taxlaw-7405	573	22	https://perma.cc/j6ae-qq95	https://perma.cc/j6ae-qq95	X
taxlaw-7405	573	23	]	]	X
taxlaw-7405	573	24	.	.	PUNCT
taxlaw-7405	574	1	74	74	NUM
taxlaw-7405	574	2	it	it	PRON
taxlaw-7405	574	3	is	be	AUX
taxlaw-7405	574	4	an	an	DET
taxlaw-7405	574	5	alternative	alternative	ADJ
taxlaw-7405	574	6	minimum	minimum	ADJ
taxlaw-7405	574	7	tax	tax	NOUN
taxlaw-7405	574	8	because	because	SCONJ
taxlaw-7405	574	9	it	it	PRON
taxlaw-7405	574	10	uses	use	VERB
taxlaw-7405	574	11	an	an	DET
taxlaw-7405	574	12	alternative	alternative	ADJ
taxlaw-7405	574	13	tax	tax	NOUN
taxlaw-7405	574	14	base	base	NOUN
taxlaw-7405	574	15	for	for	ADP
taxlaw-7405	574	16	the	the	DET
taxlaw-7405	574	17	corporate	corporate	ADJ
taxlaw-7405	574	18	income	income	NOUN
taxlaw-7405	574	19	tax	tax	NOUN
taxlaw-7405	574	20	calculation	calculation	NOUN
taxlaw-7405	574	21	.	.	PUNCT
taxlaw-7405	575	1	24	24	NUM
taxlaw-7405	575	2	columbia	columbia	PROPN
taxlaw-7405	575	3	journal	journal	PROPN
taxlaw-7405	575	4	of	of	ADP
taxlaw-7405	575	5	tax	tax	NOUN
taxlaw-7405	575	6	law	law	NOUN
taxlaw-7405	575	7	[	[	X
taxlaw-7405	575	8	vol	vol	NOUN
taxlaw-7405	575	9	.	.	PUNCT
taxlaw-7405	576	1	12:1	12:1	NUM
taxlaw-7405	576	2	franchise	franchise	NOUN
taxlaw-7405	576	3	tax	tax	NOUN
taxlaw-7405	576	4	.	.	PUNCT
taxlaw-7405	577	1	new	new	PROPN
taxlaw-7405	577	2	york	york	PROPN
taxlaw-7405	577	3	and	and	CCONJ
taxlaw-7405	577	4	connecticut	connecticut	PROPN
taxlaw-7405	577	5	currently	currently	ADV
taxlaw-7405	577	6	structure	structure	VERB
taxlaw-7405	577	7	their	their	PRON
taxlaw-7405	577	8	franchise	franchise	NOUN
taxlaw-7405	577	9	taxes	taxis	NOUN
taxlaw-7405	577	10	as	as	ADP
taxlaw-7405	577	11	minimum	minimum	ADJ
taxlaw-7405	577	12	taxes	taxis	NOUN
taxlaw-7405	577	13	.	.	PUNCT
taxlaw-7405	578	1	if	if	SCONJ
taxlaw-7405	578	2	one	one	NUM
taxlaw-7405	578	3	believed	believe	VERB
taxlaw-7405	578	4	that	that	SCONJ
taxlaw-7405	578	5	the	the	DET
taxlaw-7405	578	6	single	single	ADJ
taxlaw-7405	578	7	-	-	PUNCT
taxlaw-7405	578	8	entity	entity	NOUN
taxlaw-7405	578	9	corporate	corporate	ADJ
taxlaw-7405	578	10	tax	tax	NOUN
taxlaw-7405	578	11	had	have	VERB
taxlaw-7405	578	12	the	the	DET
taxlaw-7405	578	13	capacity	capacity	NOUN
taxlaw-7405	578	14	for	for	ADP
taxlaw-7405	578	15	allowing	allow	VERB
taxlaw-7405	578	16	significant	significant	ADJ
taxlaw-7405	578	17	profit	profit	NOUN
taxlaw-7405	578	18	-	-	PUNCT
taxlaw-7405	578	19	shifting	shift	VERB
taxlaw-7405	578	20	,	,	PUNCT
taxlaw-7405	578	21	redeploying	redeploy	VERB
taxlaw-7405	578	22	the	the	DET
taxlaw-7405	578	23	franchise	franchise	NOUN
taxlaw-7405	578	24	tax	tax	NOUN
taxlaw-7405	578	25	as	as	ADP
taxlaw-7405	578	26	a	a	DET
taxlaw-7405	578	27	minimum	minimum	ADJ
taxlaw-7405	578	28	tax	tax	NOUN
taxlaw-7405	578	29	could	could	AUX
taxlaw-7405	578	30	be	be	AUX
taxlaw-7405	578	31	a	a	DET
taxlaw-7405	578	32	reasonable	reasonable	ADJ
taxlaw-7405	578	33	,	,	PUNCT
taxlaw-7405	578	34	though	though	SCONJ
taxlaw-7405	578	35	imperfect	imperfect	ADJ
taxlaw-7405	578	36	,	,	PUNCT
taxlaw-7405	578	37	backstop	backstop	NOUN
taxlaw-7405	578	38	to	to	ADP
taxlaw-7405	578	39	the	the	DET
taxlaw-7405	578	40	corporate	corporate	ADJ
taxlaw-7405	578	41	tax	tax	NOUN
taxlaw-7405	578	42	.	.	PUNCT
taxlaw-7405	579	1	a	a	DET
taxlaw-7405	579	2	recent	recent	ADJ
taxlaw-7405	579	3	study	study	NOUN
taxlaw-7405	579	4	by	by	ADP
taxlaw-7405	579	5	the	the	DET
taxlaw-7405	579	6	louisiana	louisiana	PROPN
taxlaw-7405	579	7	tax	tax	PROPN
taxlaw-7405	579	8	institute	institute	PROPN
taxlaw-7405	579	9	discussed	discuss	VERB
taxlaw-7405	579	10	the	the	DET
taxlaw-7405	579	11	potential	potential	ADJ
taxlaw-7405	579	12	benefits	benefit	NOUN
taxlaw-7405	579	13	of	of	ADP
taxlaw-7405	579	14	combined	combined	ADJ
taxlaw-7405	579	15	reporting	reporting	NOUN
taxlaw-7405	579	16	for	for	ADP
taxlaw-7405	579	17	curbing	curb	VERB
taxlaw-7405	579	18	profit	profit	NOUN
taxlaw-7405	579	19	-	-	PUNCT
taxlaw-7405	579	20	shifting	shift	VERB
taxlaw-7405	579	21	,	,	PUNCT
taxlaw-7405	579	22	but	but	CCONJ
taxlaw-7405	579	23	also	also	ADV
taxlaw-7405	579	24	raised	raise	VERB
taxlaw-7405	579	25	the	the	DET
taxlaw-7405	579	26	concern	concern	NOUN
taxlaw-7405	579	27	that	that	SCONJ
taxlaw-7405	579	28	moving	move	VERB
taxlaw-7405	579	29	away	away	ADV
taxlaw-7405	579	30	from	from	ADP
taxlaw-7405	579	31	single	single	ADJ
taxlaw-7405	579	32	-	-	PUNCT
taxlaw-7405	579	33	entity	entity	NOUN
taxlaw-7405	579	34	taxation	taxation	NOUN
taxlaw-7405	579	35	would	would	AUX
taxlaw-7405	579	36	make	make	VERB
taxlaw-7405	579	37	louisiana	louisiana	PROPN
taxlaw-7405	579	38	an	an	DET
taxlaw-7405	579	39	outlier	outlier	NOUN
taxlaw-7405	579	40	in	in	ADP
taxlaw-7405	579	41	the	the	DET
taxlaw-7405	579	42	south.75	south.75	PROPN
taxlaw-7405	579	43	restructuring	restructure	VERB
taxlaw-7405	579	44	the	the	DET
taxlaw-7405	579	45	franchise	franchise	NOUN
taxlaw-7405	579	46	tax	tax	NOUN
taxlaw-7405	579	47	as	as	ADP
taxlaw-7405	579	48	a	a	DET
taxlaw-7405	579	49	minimum	minimum	ADJ
taxlaw-7405	579	50	tax	tax	NOUN
taxlaw-7405	579	51	would	would	AUX
taxlaw-7405	579	52	ensure	ensure	VERB
taxlaw-7405	579	53	that	that	SCONJ
taxlaw-7405	579	54	some	some	DET
taxlaw-7405	579	55	corporate	corporate	ADJ
taxlaw-7405	579	56	-	-	PUNCT
taxlaw-7405	579	57	level	level	NOUN
taxlaw-7405	579	58	revenues	revenue	NOUN
taxlaw-7405	579	59	would	would	AUX
taxlaw-7405	579	60	be	be	AUX
taxlaw-7405	579	61	derived	derive	VERB
taxlaw-7405	579	62	from	from	ADP
taxlaw-7405	579	63	taxpayers	taxpayer	NOUN
taxlaw-7405	579	64	with	with	ADP
taxlaw-7405	579	65	significant	significant	ADJ
taxlaw-7405	579	66	economic	economic	ADJ
taxlaw-7405	579	67	presence	presence	NOUN
taxlaw-7405	579	68	,	,	PUNCT
taxlaw-7405	579	69	in	in	ADP
taxlaw-7405	579	70	this	this	DET
taxlaw-7405	579	71	case	case	NOUN
taxlaw-7405	579	72	measured	measure	VERB
taxlaw-7405	579	73	by	by	ADP
taxlaw-7405	579	74	the	the	DET
taxlaw-7405	579	75	taxable	taxable	ADJ
taxlaw-7405	579	76	base	base	NOUN
taxlaw-7405	579	77	of	of	ADP
taxlaw-7405	579	78	the	the	DET
taxlaw-7405	579	79	franchise	franchise	NOUN
taxlaw-7405	579	80	tax	tax	NOUN
taxlaw-7405	579	81	.	.	PUNCT
taxlaw-7405	580	1	in	in	ADP
taxlaw-7405	580	2	a	a	DET
taxlaw-7405	580	3	state	state	NOUN
taxlaw-7405	580	4	where	where	SCONJ
taxlaw-7405	580	5	the	the	DET
taxlaw-7405	580	6	populist	populist	ADJ
taxlaw-7405	580	7	tradition	tradition	NOUN
taxlaw-7405	580	8	dating	date	VERB
taxlaw-7405	580	9	back	back	ADV
taxlaw-7405	580	10	to	to	ADP
taxlaw-7405	580	11	huey	huey	PROPN
taxlaw-7405	580	12	long	long	PROPN
taxlaw-7405	580	13	still	still	ADV
taxlaw-7405	580	14	resonates	resonate	VERB
taxlaw-7405	580	15	,	,	PUNCT
taxlaw-7405	580	16	this	this	PRON
taxlaw-7405	580	17	is	be	AUX
taxlaw-7405	580	18	certainly	certainly	ADV
taxlaw-7405	580	19	a	a	DET
taxlaw-7405	580	20	political	political	ADJ
taxlaw-7405	580	21	plus	plus	NOUN
taxlaw-7405	580	22	.	.	PUNCT
taxlaw-7405	581	1	the	the	DET
taxlaw-7405	581	2	louisiana	louisiana	PROPN
taxlaw-7405	581	3	department	department	PROPN
taxlaw-7405	581	4	of	of	ADP
taxlaw-7405	581	5	revenue	revenue	NOUN
taxlaw-7405	581	6	provided	provide	VERB
taxlaw-7405	581	7	estimates	estimate	NOUN
taxlaw-7405	581	8	of	of	ADP
taxlaw-7405	581	9	the	the	DET
taxlaw-7405	581	10	effects	effect	NOUN
taxlaw-7405	581	11	of	of	ADP
taxlaw-7405	581	12	employing	employ	VERB
taxlaw-7405	581	13	the	the	DET
taxlaw-7405	581	14	franchise	franchise	NOUN
taxlaw-7405	581	15	tax	tax	NOUN
taxlaw-7405	581	16	as	as	ADP
taxlaw-7405	581	17	a	a	DET
taxlaw-7405	581	18	minimum	minimum	ADJ
taxlaw-7405	581	19	tax	tax	NOUN
taxlaw-7405	581	20	.	.	PUNCT
taxlaw-7405	581	21	table	table	NOUN
taxlaw-7405	581	22	2	2	NUM
taxlaw-7405	581	23	below	below	ADV
taxlaw-7405	581	24	,	,	PUNCT
taxlaw-7405	581	25	in	in	ADP
taxlaw-7405	581	26	the	the	DET
taxlaw-7405	581	27	same	same	ADJ
taxlaw-7405	581	28	format	format	NOUN
taxlaw-7405	581	29	as	as	ADP
taxlaw-7405	581	30	table	table	NOUN
taxlaw-7405	581	31	1	1	NUM
taxlaw-7405	581	32	,	,	PUNCT
taxlaw-7405	581	33	provides	provide	VERB
taxlaw-7405	581	34	the	the	DET
taxlaw-7405	581	35	revenue	revenue	NOUN
taxlaw-7405	581	36	estimates	estimate	NOUN
taxlaw-7405	581	37	and	and	CCONJ
taxlaw-7405	581	38	impact	impact	NOUN
taxlaw-7405	581	39	by	by	ADP
taxlaw-7405	581	40	taxable	taxable	ADJ
taxlaw-7405	581	41	base	base	NOUN
taxlaw-7405	581	42	for	for	ADP
taxlaw-7405	581	43	taxable	taxable	ADJ
taxlaw-7405	581	44	year	year	NOUN
taxlaw-7405	581	45	2017	2017	NUM
taxlaw-7405	581	46	.	.	PUNCT
taxlaw-7405	582	1	the	the	DET
taxlaw-7405	582	2	data	datum	NOUN
taxlaw-7405	582	3	presented	present	VERB
taxlaw-7405	582	4	are	be	AUX
taxlaw-7405	582	5	after	after	ADV
taxlaw-7405	582	6	all	all	DET
taxlaw-7405	582	7	allowable	allowable	ADJ
taxlaw-7405	582	8	credits	credit	NOUN
taxlaw-7405	582	9	can	can	AUX
taxlaw-7405	582	10	be	be	AUX
taxlaw-7405	582	11	taken	take	VERB
taxlaw-7405	582	12	against	against	ADP
taxlaw-7405	582	13	both	both	CCONJ
taxlaw-7405	582	14	the	the	DET
taxlaw-7405	582	15	corporate	corporate	ADJ
taxlaw-7405	582	16	and	and	CCONJ
taxlaw-7405	582	17	franchise	franchise	NOUN
taxlaw-7405	582	18	tax	tax	NOUN
taxlaw-7405	582	19	.	.	PUNCT
taxlaw-7405	583	1	table	table	NOUN
taxlaw-7405	583	2	2	2	NUM
taxlaw-7405	583	3	:	:	PUNCT
taxlaw-7405	583	4	franchise	franchise	NOUN
taxlaw-7405	583	5	tax	tax	NOUN
taxlaw-7405	583	6	as	as	ADP
taxlaw-7405	583	7	a	a	DET
taxlaw-7405	583	8	minimum	minimum	ADJ
taxlaw-7405	583	9	tax	tax	NOUN
taxlaw-7405	583	10	taxable	taxable	ADJ
taxlaw-7405	583	11	base	base	NOUN
taxlaw-7405	583	12	range	range	NOUN
taxlaw-7405	583	13	number	number	NOUN
taxlaw-7405	583	14	of	of	ADP
taxlaw-7405	583	15	returns	return	NOUN
taxlaw-7405	583	16	total	total	VERB
taxlaw-7405	583	17	after	after	ADP
taxlaw-7405	583	18	credits	credit	NOUN
taxlaw-7405	583	19	new	new	ADJ
taxlaw-7405	583	20	total	total	NOUN
taxlaw-7405	583	21	after	after	ADP
taxlaw-7405	583	22	credits	credit	NOUN
taxlaw-7405	583	23	difference	difference	NOUN
taxlaw-7405	583	24	average	average	ADJ
taxlaw-7405	583	25	difference	difference	NOUN
taxlaw-7405	583	26	less	less	ADJ
taxlaw-7405	583	27	than	than	ADP
taxlaw-7405	583	28	0	0	NUM
taxlaw-7405	583	29	17,759	17,759	NUM
taxlaw-7405	583	30	11,317,022	11,317,022	NUM
taxlaw-7405	583	31	11,200,501	11,200,501	NUM
taxlaw-7405	583	32	-116,521	-116,521	PUNCT
taxlaw-7405	584	1	-7	-7	NOUN
taxlaw-7405	584	2	0	0	NUM
taxlaw-7405	584	3	77,248	77,248	NUM
taxlaw-7405	584	4	21,331,846	21,331,846	NUM
taxlaw-7405	584	5	21,330,190	21,330,190	NUM
taxlaw-7405	584	6	-1,656	-1,656	NOUN
taxlaw-7405	584	7	0	0	NUM
taxlaw-7405	584	8	1	1	NUM
taxlaw-7405	584	9	25,000	25,000	NUM
taxlaw-7405	584	10	19,647	19,647	NUM
taxlaw-7405	584	11	3,010,333	3,010,333	NUM
taxlaw-7405	584	12	2,951,253	2,951,253	NUM
taxlaw-7405	584	13	-59,080	-59,080	PUNCT
taxlaw-7405	584	14	-3	-3	PUNCT
taxlaw-7405	584	15	25,001	25,001	NUM
taxlaw-7405	584	16	100,000	100,000	NUM
taxlaw-7405	584	17	13,796	13,796	NUM
taxlaw-7405	584	18	3,972,061	3,972,061	NUM
taxlaw-7405	584	19	3,710,171	3,710,171	NUM
taxlaw-7405	585	1	-261,890	-261,890	PROPN
taxlaw-7405	585	2	-19	-19	NUM
taxlaw-7405	585	3	100,001	100,001	NUM
taxlaw-7405	585	4	500,000	500,000	NUM
taxlaw-7405	585	5	15,073	15,073	NUM
taxlaw-7405	585	6	12,019,278	12,019,278	NUM
taxlaw-7405	585	7	10,646,403	10,646,403	NUM
taxlaw-7405	585	8	-1,372,875	-1,372,875	PUNCT
taxlaw-7405	585	9	-91	-91	PUNCT
taxlaw-7405	585	10	500,001	500,001	NUM
taxlaw-7405	585	11	1,000,000	1,000,000	NUM
taxlaw-7405	585	12	4,339	4,339	NUM
taxlaw-7405	585	13	77,703,477	77,703,477	NUM
taxlaw-7405	585	14	75,945,020	75,945,020	NUM
taxlaw-7405	585	15	-1,758,457	-1,758,457	PUNCT
taxlaw-7405	585	16	-405	-405	PROPN
taxlaw-7405	585	17	1,000,001	1,000,001	NUM
taxlaw-7405	585	18	10,000,000	10,000,000	NUM
taxlaw-7405	585	19	6,645	6,645	NUM
taxlaw-7405	585	20	74,945,614	74,945,614	NUM
taxlaw-7405	585	21	58,595,403	58,595,403	NUM
taxlaw-7405	585	22	-16,350,210	-16,350,210	NOUN
taxlaw-7405	585	23	-2,461	-2,461	NOUN
taxlaw-7405	585	24	10,000,001	10,000,001	NUM
taxlaw-7405	585	25	50,000,000	50,000,000	NUM
taxlaw-7405	585	26	1,327	1,327	NUM
taxlaw-7405	585	27	110,744,136	110,744,136	NUM
taxlaw-7405	585	28	86,221,259	86,221,259	NUM
taxlaw-7405	585	29	-24,522,877	-24,522,877	PROPN
taxlaw-7405	585	30	-18,480	-18,480	PROPN
taxlaw-7405	585	31	50,000,001	50,000,001	NUM
taxlaw-7405	585	32	100,000,000	100,000,000	NUM
taxlaw-7405	585	33	243	243	NUM
taxlaw-7405	585	34	59,382,074	59,382,074	NUM
taxlaw-7405	585	35	47,190,540	47,190,540	NUM
taxlaw-7405	586	1	-12,191,534	-12,191,534	PUNCT
taxlaw-7405	587	1	-50,171	-50,171	NOUN
taxlaw-7405	588	1	100,000,001	100,000,001	NUM
taxlaw-7405	588	2	500,000,000	500,000,000	NUM
taxlaw-7405	588	3	193	193	NUM
taxlaw-7405	588	4	145,410,704	145,410,704	NUM
taxlaw-7405	588	5	111,616,857	111,616,857	NUM
taxlaw-7405	588	6	-33,793,847	-33,793,847	PROPN
taxlaw-7405	588	7	-175,098	-175,098	PUNCT
taxlaw-7405	588	8	500,000,001	500,000,001	NUM
taxlaw-7405	588	9	1,000,000,000	1,000,000,000	NUM
taxlaw-7405	588	10	32	32	NUM
taxlaw-7405	588	11	68,653,352	68,653,352	NUM
taxlaw-7405	588	12	48,003,800	48,003,800	NUM
taxlaw-7405	588	13	-20,649,552	-20,649,552	PUNCT
taxlaw-7405	588	14	-645,298	-645,298	PUNCT
taxlaw-7405	588	15	>	>	SYM
taxlaw-7405	588	16	1,000,000,000	1,000,000,000	NUM
taxlaw-7405	588	17	19	19	NUM
taxlaw-7405	588	18	82,694,996	82,694,996	NUM
taxlaw-7405	588	19	60,526,883	60,526,883	NUM
taxlaw-7405	588	20	-22,168,113	-22,168,113	NOUN
taxlaw-7405	588	21	-1,166,743	-1,166,743	PRON
taxlaw-7405	588	22	total	total	ADJ
taxlaw-7405	588	23	156,321	156,321	NUM
taxlaw-7405	588	24	671,184,893	671,184,893	NUM
taxlaw-7405	588	25	537,938,280	537,938,280	NUM
taxlaw-7405	588	26	-133,246,613	-133,246,613	SYM
taxlaw-7405	588	27	-852	-852	PROPN
taxlaw-7405	588	28	75	75	NUM
taxlaw-7405	588	29	see	see	VERB
taxlaw-7405	588	30	la	la	PROPN
taxlaw-7405	588	31	.	.	PUNCT
taxlaw-7405	588	32	tax	tax	NOUN
taxlaw-7405	588	33	inst	inst	PROPN
taxlaw-7405	588	34	.	.	PROPN
taxlaw-7405	588	35	,	,	PUNCT
taxlaw-7405	588	36	report	report	VERB
taxlaw-7405	588	37	to	to	ADP
taxlaw-7405	588	38	the	the	DET
taxlaw-7405	588	39	legislature	legislature	NOUN
taxlaw-7405	588	40	on	on	ADP
taxlaw-7405	588	41	corporate	corporate	ADJ
taxlaw-7405	588	42	income	income	NOUN
taxlaw-7405	588	43	tax	tax	NOUN
taxlaw-7405	588	44	combined	combine	VERB
taxlaw-7405	588	45	reporting	report	VERB
taxlaw-7405	588	46	2019	2019	NUM
taxlaw-7405	588	47	-	-	SYM
taxlaw-7405	588	48	001	001	NUM
taxlaw-7405	588	49	(	(	PUNCT
taxlaw-7405	588	50	2019	2019	NUM
taxlaw-7405	588	51	)	)	PUNCT
taxlaw-7405	588	52	,	,	PUNCT
taxlaw-7405	589	1	http://revenue.louisiana.gov/miscellaneous/txi%202019-001%20mucr	http://revenue.louisiana.gov/miscellaneous/txi%202019-001%20mucr	NOUN
taxlaw-7405	589	2	%	%	NOUN
taxlaw-7405	589	3	20report.pdf	20report.pdf	NUM
taxlaw-7405	590	1	[	[	X
taxlaw-7405	590	2	perma.cc/7v6y-83fn	perma.cc/7v6y-83fn	X
taxlaw-7405	590	3	]	]	X
taxlaw-7405	590	4	.	.	PUNCT
taxlaw-7405	591	1	2020	2020	NUM
taxlaw-7405	591	2	]	]	PUNCT
taxlaw-7405	591	3	a	a	DET
taxlaw-7405	591	4	minimal	minimal	ADJ
taxlaw-7405	591	5	role	role	NOUN
taxlaw-7405	591	6	for	for	ADP
taxlaw-7405	591	7	minimum	minimum	ADJ
taxlaw-7405	591	8	taxes	taxis	NOUN
taxlaw-7405	591	9	25	25	NUM
taxlaw-7405	591	10	source	source	NOUN
taxlaw-7405	591	11	:	:	PUNCT
taxlaw-7405	591	12	louisiana	louisiana	PROPN
taxlaw-7405	591	13	department	department	PROPN
taxlaw-7405	591	14	of	of	ADP
taxlaw-7405	591	15	revenue	revenue	NOUN
taxlaw-7405	591	16	,	,	PUNCT
taxlaw-7405	591	17	data	datum	NOUN
taxlaw-7405	591	18	for	for	ADP
taxlaw-7405	591	19	tax	tax	NOUN
taxlaw-7405	591	20	year	year	NOUN
taxlaw-7405	591	21	2017.76	2017.76	NUM
taxlaw-7405	591	22	the	the	DET
taxlaw-7405	591	23	revenue	revenue	NOUN
taxlaw-7405	591	24	loss	loss	NOUN
taxlaw-7405	591	25	drops	drop	VERB
taxlaw-7405	591	26	to	to	ADP
taxlaw-7405	591	27	$	$	SYM
taxlaw-7405	591	28	133	133	NUM
taxlaw-7405	591	29	million	million	NUM
taxlaw-7405	591	30	from	from	ADP
taxlaw-7405	591	31	$	$	SYM
taxlaw-7405	591	32	395	395	NUM
taxlaw-7405	591	33	million	million	NUM
taxlaw-7405	591	34	compared	compare	VERB
taxlaw-7405	591	35	to	to	ADP
taxlaw-7405	591	36	straight	straight	ADJ
taxlaw-7405	591	37	repeal	repeal	NOUN
taxlaw-7405	591	38	.	.	PUNCT
taxlaw-7405	592	1	this	this	DET
taxlaw-7405	592	2	amount	amount	NOUN
taxlaw-7405	592	3	fits	fit	VERB
taxlaw-7405	592	4	much	much	ADV
taxlaw-7405	592	5	more	more	ADV
taxlaw-7405	592	6	easily	easily	ADV
taxlaw-7405	592	7	into	into	ADP
taxlaw-7405	592	8	the	the	DET
taxlaw-7405	592	9	usual	usual	ADJ
taxlaw-7405	592	10	budget	budget	NOUN
taxlaw-7405	592	11	arithmetic	arithmetic	NOUN
taxlaw-7405	592	12	facing	face	VERB
taxlaw-7405	592	13	the	the	DET
taxlaw-7405	592	14	governor	governor	NOUN
taxlaw-7405	592	15	and	and	CCONJ
taxlaw-7405	592	16	legislature	legislature	NOUN
taxlaw-7405	592	17	(	(	PUNCT
taxlaw-7405	592	18	at	at	ADP
taxlaw-7405	592	19	one	one	NUM
taxlaw-7405	592	20	point	point	NOUN
taxlaw-7405	592	21	,	,	PUNCT
taxlaw-7405	592	22	louisiana	louisiana	PROPN
taxlaw-7405	592	23	was	be	AUX
taxlaw-7405	592	24	spending	spend	VERB
taxlaw-7405	592	25	nearly	nearly	ADV
taxlaw-7405	592	26	$	$	SYM
taxlaw-7405	592	27	200	200	NUM
taxlaw-7405	592	28	million	million	NUM
taxlaw-7405	592	29	per	per	ADP
taxlaw-7405	592	30	year	year	NOUN
taxlaw-7405	592	31	in	in	ADP
taxlaw-7405	592	32	film	film	NOUN
taxlaw-7405	592	33	credits	credit	NOUN
taxlaw-7405	592	34	)	)	PUNCT
taxlaw-7405	592	35	.	.	PUNCT
taxlaw-7405	593	1	under	under	ADP
taxlaw-7405	593	2	this	this	DET
taxlaw-7405	593	3	proposal	proposal	NOUN
taxlaw-7405	593	4	,	,	PUNCT
taxlaw-7405	593	5	the	the	DET
taxlaw-7405	593	6	largest	large	ADJ
taxlaw-7405	593	7	corporations	corporation	NOUN
taxlaw-7405	593	8	do	do	AUX
taxlaw-7405	593	9	receive	receive	VERB
taxlaw-7405	593	10	some	some	DET
taxlaw-7405	593	11	benefits	benefit	NOUN
taxlaw-7405	593	12	—	—	PUNCT
taxlaw-7405	593	13	the	the	DET
taxlaw-7405	593	14	top	top	ADJ
taxlaw-7405	593	15	19	19	NUM
taxlaw-7405	593	16	corporations	corporation	NOUN
taxlaw-7405	593	17	by	by	ADP
taxlaw-7405	593	18	taxable	taxable	ADJ
taxlaw-7405	593	19	base	base	NOUN
taxlaw-7405	593	20	save	save	VERB
taxlaw-7405	593	21	about	about	ADV
taxlaw-7405	593	22	$	$	SYM
taxlaw-7405	593	23	1.2	1.2	NUM
taxlaw-7405	593	24	million	million	NUM
taxlaw-7405	593	25	in	in	ADP
taxlaw-7405	593	26	taxes	taxis	NOUN
taxlaw-7405	593	27	.	.	PUNCT
taxlaw-7405	594	1	the	the	DET
taxlaw-7405	594	2	differences	difference	NOUN
taxlaw-7405	594	3	from	from	ADP
taxlaw-7405	594	4	table	table	NOUN
taxlaw-7405	594	5	1	1	NUM
taxlaw-7405	594	6	arise	arise	NOUN
taxlaw-7405	594	7	because	because	SCONJ
taxlaw-7405	594	8	some	some	PRON
taxlaw-7405	594	9	of	of	ADP
taxlaw-7405	594	10	these	these	DET
taxlaw-7405	594	11	corporations	corporation	NOUN
taxlaw-7405	594	12	paid	pay	VERB
taxlaw-7405	594	13	very	very	ADV
taxlaw-7405	594	14	little	little	ADJ
taxlaw-7405	594	15	in	in	ADP
taxlaw-7405	594	16	state	state	NOUN
taxlaw-7405	594	17	corporation	corporation	NOUN
taxlaw-7405	594	18	income	income	NOUN
taxlaw-7405	594	19	taxes	taxis	NOUN
taxlaw-7405	594	20	after	after	ADP
taxlaw-7405	594	21	credits	credit	NOUN
taxlaw-7405	594	22	.	.	PUNCT
taxlaw-7405	595	1	results	result	NOUN
taxlaw-7405	595	2	for	for	ADP
taxlaw-7405	595	3	tax	tax	NOUN
taxlaw-7405	595	4	year	year	NOUN
taxlaw-7405	595	5	2016	2016	NUM
taxlaw-7405	595	6	were	be	AUX
taxlaw-7405	595	7	quite	quite	ADV
taxlaw-7405	595	8	similar	similar	ADJ
taxlaw-7405	595	9	,	,	PUNCT
taxlaw-7405	595	10	suggesting	suggest	VERB
taxlaw-7405	595	11	that	that	SCONJ
taxlaw-7405	595	12	at	at	ADP
taxlaw-7405	595	13	least	least	ADJ
taxlaw-7405	595	14	for	for	ADP
taxlaw-7405	595	15	a	a	DET
taxlaw-7405	595	16	few	few	ADJ
taxlaw-7405	595	17	years	year	NOUN
taxlaw-7405	595	18	,	,	PUNCT
taxlaw-7405	595	19	low	low	ADJ
taxlaw-7405	595	20	state	state	NOUN
taxlaw-7405	595	21	corporate	corporate	ADJ
taxlaw-7405	595	22	income	income	NOUN
taxlaw-7405	595	23	tax	tax	NOUN
taxlaw-7405	595	24	payments	payment	NOUN
taxlaw-7405	595	25	for	for	ADP
taxlaw-7405	595	26	firms	firm	NOUN
taxlaw-7405	595	27	with	with	ADP
taxlaw-7405	595	28	high	high	ADJ
taxlaw-7405	595	29	franchise	franchise	NOUN
taxlaw-7405	595	30	taxable	taxable	ADJ
taxlaw-7405	595	31	value	value	NOUN
taxlaw-7405	595	32	were	be	AUX
taxlaw-7405	595	33	systemic	systemic	ADJ
taxlaw-7405	595	34	.	.	PUNCT
taxlaw-7405	596	1	whether	whether	SCONJ
taxlaw-7405	596	2	the	the	DET
taxlaw-7405	596	3	low	low	ADJ
taxlaw-7405	596	4	corporate	corporate	ADJ
taxlaw-7405	596	5	income	income	NOUN
taxlaw-7405	596	6	tax	tax	NOUN
taxlaw-7405	596	7	payments	payment	NOUN
taxlaw-7405	596	8	reflect	reflect	VERB
taxlaw-7405	596	9	avoidance	avoidance	NOUN
taxlaw-7405	596	10	activities	activity	NOUN
taxlaw-7405	596	11	,	,	PUNCT
taxlaw-7405	596	12	divergences	divergence	NOUN
taxlaw-7405	596	13	between	between	ADP
taxlaw-7405	596	14	economic	economic	ADJ
taxlaw-7405	596	15	and	and	CCONJ
taxlaw-7405	596	16	taxable	taxable	ADJ
taxlaw-7405	596	17	income	income	NOUN
taxlaw-7405	596	18	,	,	PUNCT
taxlaw-7405	596	19	or	or	CCONJ
taxlaw-7405	596	20	simply	simply	ADV
taxlaw-7405	596	21	convey	convey	VERB
taxlaw-7405	596	22	information	information	NOUN
taxlaw-7405	596	23	about	about	ADP
taxlaw-7405	596	24	real	real	ADJ
taxlaw-7405	596	25	economic	economic	ADJ
taxlaw-7405	596	26	profitability	profitability	NOUN
taxlaw-7405	596	27	is	be	AUX
taxlaw-7405	596	28	beyond	beyond	ADP
taxlaw-7405	596	29	the	the	DET
taxlaw-7405	596	30	scope	scope	NOUN
taxlaw-7405	596	31	of	of	ADP
taxlaw-7405	596	32	this	this	DET
taxlaw-7405	596	33	analysis	analysis	NOUN
taxlaw-7405	596	34	.	.	PUNCT
taxlaw-7405	597	1	this	this	DET
taxlaw-7405	597	2	proposed	propose	VERB
taxlaw-7405	597	3	policy	policy	NOUN
taxlaw-7405	597	4	has	have	VERB
taxlaw-7405	597	5	several	several	ADJ
taxlaw-7405	597	6	positive	positive	ADJ
taxlaw-7405	597	7	design	design	NOUN
taxlaw-7405	597	8	features	feature	NOUN
taxlaw-7405	597	9	.	.	PUNCT
taxlaw-7405	598	1	first	first	ADV
taxlaw-7405	598	2	,	,	PUNCT
taxlaw-7405	598	3	it	it	PRON
taxlaw-7405	598	4	continues	continue	VERB
taxlaw-7405	598	5	to	to	PART
taxlaw-7405	598	6	allow	allow	VERB
taxlaw-7405	598	7	credits	credit	NOUN
taxlaw-7405	598	8	to	to	PART
taxlaw-7405	598	9	be	be	AUX
taxlaw-7405	598	10	taken	take	VERB
taxlaw-7405	598	11	against	against	ADP
taxlaw-7405	598	12	corporate	corporate	ADJ
taxlaw-7405	598	13	level	level	NOUN
taxlaw-7405	598	14	taxes	taxis	NOUN
taxlaw-7405	598	15	.	.	PUNCT
taxlaw-7405	599	1	one	one	NUM
taxlaw-7405	599	2	of	of	ADP
taxlaw-7405	599	3	the	the	DET
taxlaw-7405	599	4	largest	large	ADJ
taxlaw-7405	599	5	credits	credit	NOUN
taxlaw-7405	599	6	is	be	AUX
taxlaw-7405	599	7	for	for	ADP
taxlaw-7405	599	8	property	property	NOUN
taxlaw-7405	599	9	taxes	taxis	NOUN
taxlaw-7405	599	10	paid	pay	VERB
taxlaw-7405	599	11	to	to	ADP
taxlaw-7405	599	12	local	local	ADJ
taxlaw-7405	599	13	government	government	NOUN
taxlaw-7405	599	14	on	on	ADP
taxlaw-7405	599	15	inventory	inventory	NOUN
taxlaw-7405	599	16	;	;	PUNCT
taxlaw-7405	599	17	while	while	SCONJ
taxlaw-7405	599	18	the	the	DET
taxlaw-7405	599	19	state	state	NOUN
taxlaw-7405	599	20	legislature	legislature	NOUN
taxlaw-7405	599	21	did	do	AUX
taxlaw-7405	599	22	not	not	PART
taxlaw-7405	599	23	wish	wish	VERB
taxlaw-7405	599	24	to	to	PART
taxlaw-7405	599	25	have	have	VERB
taxlaw-7405	599	26	firms	firm	NOUN
taxlaw-7405	599	27	pay	pay	VERB
taxlaw-7405	599	28	property	property	NOUN
taxlaw-7405	599	29	taxes	taxis	NOUN
taxlaw-7405	599	30	on	on	ADP
taxlaw-7405	599	31	inventories	inventory	NOUN
taxlaw-7405	599	32	,	,	PUNCT
taxlaw-7405	599	33	they	they	PRON
taxlaw-7405	599	34	were	be	AUX
taxlaw-7405	599	35	not	not	PART
taxlaw-7405	599	36	willing	willing	ADJ
taxlaw-7405	599	37	to	to	PART
taxlaw-7405	599	38	prevent	prevent	VERB
taxlaw-7405	599	39	local	local	ADJ
taxlaw-7405	599	40	governments	government	NOUN
taxlaw-7405	599	41	from	from	ADP
taxlaw-7405	599	42	levying	levy	VERB
taxlaw-7405	599	43	property	property	NOUN
taxlaw-7405	599	44	taxes	taxis	NOUN
taxlaw-7405	599	45	on	on	ADP
taxlaw-7405	599	46	inventories	inventory	NOUN
taxlaw-7405	599	47	.	.	PUNCT
taxlaw-7405	600	1	as	as	ADP
taxlaw-7405	600	2	a	a	DET
taxlaw-7405	600	3	result	result	NOUN
taxlaw-7405	600	4	,	,	PUNCT
taxlaw-7405	600	5	they	they	PRON
taxlaw-7405	600	6	provided	provide	VERB
taxlaw-7405	600	7	tax	tax	NOUN
taxlaw-7405	600	8	credits	credit	NOUN
taxlaw-7405	600	9	at	at	ADP
taxlaw-7405	600	10	the	the	DET
taxlaw-7405	600	11	corporate	corporate	ADJ
taxlaw-7405	600	12	or	or	CCONJ
taxlaw-7405	600	13	individual	individual	ADJ
taxlaw-7405	600	14	level	level	NOUN
taxlaw-7405	600	15	for	for	ADP
taxlaw-7405	600	16	inventory	inventory	NOUN
taxlaw-7405	600	17	taxes	taxis	NOUN
taxlaw-7405	600	18	paid	pay	VERB
taxlaw-7405	600	19	.	.	PUNCT
taxlaw-7405	601	1	structuring	structure	VERB
taxlaw-7405	601	2	the	the	DET
taxlaw-7405	601	3	franchise	franchise	NOUN
taxlaw-7405	601	4	tax	tax	NOUN
taxlaw-7405	601	5	as	as	ADP
taxlaw-7405	601	6	a	a	DET
taxlaw-7405	601	7	minimum	minimum	ADJ
taxlaw-7405	601	8	tax	tax	NOUN
taxlaw-7405	601	9	does	do	AUX
taxlaw-7405	601	10	not	not	PART
taxlaw-7405	601	11	change	change	VERB
taxlaw-7405	601	12	that	that	PRON
taxlaw-7405	601	13	.	.	PUNCT
taxlaw-7405	602	1	moreover	moreover	ADV
taxlaw-7405	602	2	,	,	PUNCT
taxlaw-7405	602	3	other	other	ADJ
taxlaw-7405	602	4	credits	credit	NOUN
taxlaw-7405	602	5	(	(	PUNCT
taxlaw-7405	602	6	such	such	ADJ
taxlaw-7405	602	7	as	as	ADP
taxlaw-7405	602	8	employment	employment	NOUN
taxlaw-7405	602	9	credits	credit	NOUN
taxlaw-7405	602	10	for	for	ADP
taxlaw-7405	602	11	the	the	DET
taxlaw-7405	602	12	quality	quality	NOUN
taxlaw-7405	602	13	jobs	job	NOUN
taxlaw-7405	602	14	program	program	NOUN
taxlaw-7405	602	15	)	)	PUNCT
taxlaw-7405	602	16	can	can	AUX
taxlaw-7405	602	17	also	also	ADV
taxlaw-7405	602	18	be	be	AUX
taxlaw-7405	602	19	taken	take	VERB
taxlaw-7405	602	20	against	against	ADP
taxlaw-7405	602	21	the	the	DET
taxlaw-7405	602	22	combined	combined	ADJ
taxlaw-7405	602	23	corporate	corporate	ADJ
taxlaw-7405	602	24	payments	payment	NOUN
taxlaw-7405	602	25	.	.	PUNCT
taxlaw-7405	603	1	second	second	ADJ
taxlaw-7405	603	2	,	,	PUNCT
taxlaw-7405	603	3	the	the	DET
taxlaw-7405	603	4	rules	rule	NOUN
taxlaw-7405	603	5	for	for	ADP
taxlaw-7405	603	6	the	the	DET
taxlaw-7405	603	7	franchise	franchise	NOUN
taxlaw-7405	603	8	tax	tax	NOUN
taxlaw-7405	603	9	are	be	AUX
taxlaw-7405	603	10	enshrined	enshrine	VERB
taxlaw-7405	603	11	in	in	ADP
taxlaw-7405	603	12	louisiana	louisiana	PROPN
taxlaw-7405	603	13	law	law	PROPN
taxlaw-7405	603	14	.	.	PUNCT
taxlaw-7405	604	1	if	if	SCONJ
taxlaw-7405	604	2	there	there	PRON
taxlaw-7405	604	3	were	be	VERB
taxlaw-7405	604	4	changes	change	NOUN
taxlaw-7405	604	5	that	that	PRON
taxlaw-7405	604	6	were	be	AUX
taxlaw-7405	604	7	desired	desire	VERB
taxlaw-7405	604	8	,	,	PUNCT
taxlaw-7405	604	9	they	they	PRON
taxlaw-7405	604	10	could	could	AUX
taxlaw-7405	604	11	still	still	ADV
taxlaw-7405	604	12	be	be	AUX
taxlaw-7405	604	13	instituted	institute	VERB
taxlaw-7405	604	14	through	through	ADP
taxlaw-7405	604	15	the	the	DET
taxlaw-7405	604	16	normal	normal	ADJ
taxlaw-7405	604	17	legislative	legislative	ADJ
taxlaw-7405	604	18	process	process	NOUN
taxlaw-7405	604	19	.	.	PUNCT
taxlaw-7405	605	1	the	the	DET
taxlaw-7405	605	2	base	base	NOUN
taxlaw-7405	605	3	for	for	ADP
taxlaw-7405	605	4	the	the	DET
taxlaw-7405	605	5	alternative	alternative	ADJ
taxlaw-7405	605	6	minimum	minimum	ADJ
taxlaw-7405	605	7	tax	tax	NOUN
taxlaw-7405	605	8	would	would	AUX
taxlaw-7405	605	9	not	not	PART
taxlaw-7405	605	10	be	be	AUX
taxlaw-7405	605	11	outsourced	outsource	VERB
taxlaw-7405	605	12	to	to	ADP
taxlaw-7405	605	13	a	a	DET
taxlaw-7405	605	14	third	third	ADJ
taxlaw-7405	605	15	party	party	NOUN
taxlaw-7405	605	16	.	.	PUNCT
taxlaw-7405	606	1	of	of	ADP
taxlaw-7405	606	2	course	course	NOUN
taxlaw-7405	606	3	,	,	PUNCT
taxlaw-7405	606	4	there	there	PRON
taxlaw-7405	606	5	are	be	VERB
taxlaw-7405	606	6	other	other	ADJ
taxlaw-7405	606	7	reforms	reform	NOUN
taxlaw-7405	606	8	that	that	PRON
taxlaw-7405	606	9	could	could	AUX
taxlaw-7405	606	10	be	be	AUX
taxlaw-7405	606	11	made	make	VERB
taxlaw-7405	606	12	to	to	ADP
taxlaw-7405	606	13	the	the	DET
taxlaw-7405	606	14	franchise	franchise	NOUN
taxlaw-7405	606	15	tax	tax	NOUN
taxlaw-7405	606	16	.	.	PUNCT
taxlaw-7405	607	1	it	it	PRON
taxlaw-7405	607	2	would	would	AUX
taxlaw-7405	607	3	not	not	PART
taxlaw-7405	607	4	be	be	AUX
taxlaw-7405	607	5	difficult	difficult	ADJ
taxlaw-7405	607	6	to	to	PART
taxlaw-7405	607	7	remove	remove	VERB
taxlaw-7405	607	8	many	many	ADJ
taxlaw-7405	607	9	taxpayers	taxpayer	NOUN
taxlaw-7405	607	10	from	from	ADP
taxlaw-7405	607	11	the	the	DET
taxlaw-7405	607	12	tax	tax	NOUN
taxlaw-7405	607	13	entirely	entirely	ADV
taxlaw-7405	607	14	without	without	ADP
taxlaw-7405	607	15	much	much	ADJ
taxlaw-7405	607	16	loss	loss	NOUN
taxlaw-7405	607	17	in	in	ADP
taxlaw-7405	607	18	revenue	revenue	NOUN
taxlaw-7405	607	19	by	by	ADP
taxlaw-7405	607	20	only	only	ADV
taxlaw-7405	607	21	requiring	require	VERB
taxlaw-7405	607	22	corporations	corporation	NOUN
taxlaw-7405	607	23	with	with	ADP
taxlaw-7405	607	24	taxable	taxable	ADJ
taxlaw-7405	607	25	bases	basis	NOUN
taxlaw-7405	607	26	above	above	ADP
taxlaw-7405	607	27	a	a	DET
taxlaw-7405	607	28	certain	certain	ADJ
taxlaw-7405	607	29	threshold	threshold	NOUN
taxlaw-7405	607	30	to	to	PART
taxlaw-7405	607	31	be	be	AUX
taxlaw-7405	607	32	subject	subject	ADJ
taxlaw-7405	607	33	to	to	ADP
taxlaw-7405	607	34	the	the	DET
taxlaw-7405	607	35	tax	tax	NOUN
taxlaw-7405	607	36	.	.	PUNCT
taxlaw-7405	608	1	it	it	PRON
taxlaw-7405	608	2	would	would	AUX
taxlaw-7405	608	3	also	also	ADV
taxlaw-7405	608	4	be	be	AUX
taxlaw-7405	608	5	possible	possible	ADJ
taxlaw-7405	608	6	to	to	PART
taxlaw-7405	608	7	reduce	reduce	VERB
taxlaw-7405	608	8	the	the	DET
taxlaw-7405	608	9	rate	rate	NOUN
taxlaw-7405	608	10	,	,	PUNCT
taxlaw-7405	608	11	which	which	PRON
taxlaw-7405	608	12	is	be	AUX
taxlaw-7405	608	13	one	one	NUM
taxlaw-7405	608	14	of	of	ADP
taxlaw-7405	608	15	the	the	DET
taxlaw-7405	608	16	highest	high	ADJ
taxlaw-7405	608	17	in	in	ADP
taxlaw-7405	608	18	the	the	DET
taxlaw-7405	608	19	country	country	NOUN
taxlaw-7405	608	20	.	.	PUNCT
taxlaw-7405	609	1	the	the	DET
taxlaw-7405	609	2	minimum	minimum	ADJ
taxlaw-7405	609	3	tax	tax	NOUN
taxlaw-7405	609	4	proposal	proposal	NOUN
taxlaw-7405	609	5	could	could	AUX
taxlaw-7405	609	6	be	be	AUX
taxlaw-7405	609	7	integrated	integrate	VERB
taxlaw-7405	609	8	with	with	ADP
taxlaw-7405	609	9	these	these	DET
taxlaw-7405	609	10	changes	change	NOUN
taxlaw-7405	609	11	.	.	PUNCT
taxlaw-7405	610	1	it	it	PRON
taxlaw-7405	610	2	does	do	AUX
taxlaw-7405	610	3	have	have	VERB
taxlaw-7405	610	4	the	the	DET
taxlaw-7405	610	5	virtue	virtue	NOUN
taxlaw-7405	610	6	of	of	ADP
taxlaw-7405	610	7	serving	serve	VERB
taxlaw-7405	610	8	as	as	ADP
taxlaw-7405	610	9	a	a	DET
taxlaw-7405	610	10	true	true	ADJ
taxlaw-7405	610	11	backstop	backstop	NOUN
taxlaw-7405	610	12	against	against	ADP
taxlaw-7405	610	13	a	a	DET
taxlaw-7405	610	14	tax	tax	NOUN
taxlaw-7405	610	15	that	that	PRON
taxlaw-7405	610	16	potentially	potentially	ADV
taxlaw-7405	610	17	can	can	AUX
taxlaw-7405	610	18	be	be	AUX
taxlaw-7405	610	19	manipulated	manipulate	VERB
taxlaw-7405	610	20	.	.	PUNCT
taxlaw-7405	611	1	v.	v.	ADP
taxlaw-7405	611	2	conclusion	conclusion	NOUN
taxlaw-7405	611	3	one	one	NUM
taxlaw-7405	611	4	way	way	NOUN
taxlaw-7405	611	5	to	to	PART
taxlaw-7405	611	6	summarize	summarize	VERB
taxlaw-7405	611	7	the	the	DET
taxlaw-7405	611	8	arguments	argument	NOUN
taxlaw-7405	611	9	in	in	ADP
taxlaw-7405	611	10	this	this	DET
taxlaw-7405	611	11	article	article	NOUN
taxlaw-7405	611	12	is	be	AUX
taxlaw-7405	611	13	to	to	PART
taxlaw-7405	611	14	distinguish	distinguish	VERB
taxlaw-7405	611	15	between	between	ADP
taxlaw-7405	611	16	a	a	DET
taxlaw-7405	611	17	“	"	PUNCT
taxlaw-7405	611	18	mass	mass	ADJ
taxlaw-7405	611	19	tax	tax	NOUN
taxlaw-7405	611	20	”	"	PUNCT
taxlaw-7405	611	21	and	and	CCONJ
taxlaw-7405	611	22	a	a	DET
taxlaw-7405	611	23	“	"	PUNCT
taxlaw-7405	611	24	boutique	boutique	NOUN
taxlaw-7405	611	25	tax	tax	NOUN
taxlaw-7405	611	26	.	.	PUNCT
taxlaw-7405	611	27	”	"	PUNCT
taxlaw-7405	612	1	a	a	DET
taxlaw-7405	612	2	mass	mass	ADJ
taxlaw-7405	612	3	tax	tax	NOUN
taxlaw-7405	612	4	applies	apply	VERB
taxlaw-7405	612	5	to	to	ADP
taxlaw-7405	612	6	a	a	DET
taxlaw-7405	612	7	large	large	ADJ
taxlaw-7405	612	8	number	number	NOUN
taxlaw-7405	612	9	of	of	ADP
taxlaw-7405	612	10	taxpayers	taxpayer	NOUN
taxlaw-7405	612	11	and	and	CCONJ
taxlaw-7405	612	12	is	be	AUX
taxlaw-7405	612	13	an	an	DET
taxlaw-7405	612	14	intrinsic	intrinsic	ADJ
taxlaw-7405	612	15	part	part	NOUN
taxlaw-7405	612	16	of	of	ADP
taxlaw-7405	612	17	the	the	DET
taxlaw-7405	612	18	overall	overall	ADJ
taxlaw-7405	612	19	tax	tax	NOUN
taxlaw-7405	612	20	base	base	NOUN
taxlaw-7405	612	21	and	and	CCONJ
taxlaw-7405	612	22	tax	tax	NOUN
taxlaw-7405	612	23	system	system	NOUN
taxlaw-7405	612	24	.	.	PUNCT
taxlaw-7405	613	1	a	a	DET
taxlaw-7405	613	2	boutique	boutique	NOUN
taxlaw-7405	613	3	tax	tax	NOUN
taxlaw-7405	613	4	is	be	AUX
taxlaw-7405	613	5	much	much	ADV
taxlaw-7405	613	6	more	more	ADV
taxlaw-7405	613	7	limited	limited	ADJ
taxlaw-7405	613	8	in	in	ADP
taxlaw-7405	613	9	scope	scope	NOUN
taxlaw-7405	613	10	and	and	CCONJ
taxlaw-7405	613	11	applies	apply	VERB
taxlaw-7405	613	12	either	either	CCONJ
taxlaw-7405	613	13	to	to	ADP
taxlaw-7405	613	14	a	a	DET
taxlaw-7405	613	15	small	small	ADJ
taxlaw-7405	613	16	number	number	NOUN
taxlaw-7405	613	17	of	of	ADP
taxlaw-7405	613	18	taxpayers	taxpayer	NOUN
taxlaw-7405	613	19	or	or	CCONJ
taxlaw-7405	613	20	a	a	DET
taxlaw-7405	613	21	smaller	small	ADJ
taxlaw-7405	613	22	part	part	NOUN
taxlaw-7405	613	23	of	of	ADP
taxlaw-7405	613	24	the	the	DET
taxlaw-7405	613	25	tax	tax	NOUN
taxlaw-7405	613	26	base	base	NOUN
taxlaw-7405	613	27	.	.	PUNCT
taxlaw-7405	614	1	the	the	DET
taxlaw-7405	614	2	united	united	PROPN
taxlaw-7405	614	3	states	states	PROPN
taxlaw-7405	614	4	has	have	AUX
taxlaw-7405	614	5	had	have	VERB
taxlaw-7405	614	6	extensive	extensive	ADJ
taxlaw-7405	614	7	experience	experience	NOUN
taxlaw-7405	614	8	with	with	ADP
taxlaw-7405	614	9	the	the	DET
taxlaw-7405	614	10	alternative	alternative	ADJ
taxlaw-7405	614	11	minimum	minimum	ADJ
taxlaw-7405	614	12	tax	tax	NOUN
taxlaw-7405	614	13	as	as	ADP
taxlaw-7405	614	14	a	a	DET
taxlaw-7405	614	15	mass	mass	NOUN
taxlaw-7405	614	16	tax	tax	NOUN
taxlaw-7405	614	17	,	,	PUNCT
taxlaw-7405	614	18	both	both	CCONJ
taxlaw-7405	614	19	at	at	ADP
taxlaw-7405	614	20	the	the	DET
taxlaw-7405	614	21	individual	individual	ADJ
taxlaw-7405	614	22	level	level	NOUN
taxlaw-7405	614	23	and	and	CCONJ
taxlaw-7405	614	24	corporate	corporate	ADJ
taxlaw-7405	614	25	level	level	NOUN
taxlaw-7405	614	26	.	.	PUNCT
taxlaw-7405	615	1	at	at	ADP
taxlaw-7405	615	2	the	the	DET
taxlaw-7405	615	3	individual	individual	ADJ
taxlaw-7405	615	4	level	level	NOUN
taxlaw-7405	615	5	,	,	PUNCT
taxlaw-7405	615	6	it	it	PRON
taxlaw-7405	615	7	drifted	drift	VERB
taxlaw-7405	615	8	from	from	ADP
taxlaw-7405	615	9	its	its	PRON
taxlaw-7405	615	10	original	original	ADJ
taxlaw-7405	615	11	intention	intention	NOUN
taxlaw-7405	615	12	of	of	ADP
taxlaw-7405	615	13	ensuring	ensure	VERB
taxlaw-7405	615	14	some	some	DET
taxlaw-7405	615	15	high	high	ADJ
taxlaw-7405	615	16	-	-	PUNCT
taxlaw-7405	615	17	income	income	NOUN
taxlaw-7405	615	18	taxpayers	taxpayer	NOUN
taxlaw-7405	615	19	did	do	AUX
taxlaw-7405	615	20	not	not	PART
taxlaw-7405	615	21	escape	escape	VERB
taxlaw-7405	615	22	all	all	DET
taxlaw-7405	615	23	tax	tax	NOUN
taxlaw-7405	615	24	to	to	ADP
taxlaw-7405	615	25	a	a	DET
taxlaw-7405	615	26	system	system	NOUN
taxlaw-7405	615	27	in	in	ADP
taxlaw-7405	615	28	which	which	PRON
taxlaw-7405	615	29	large	large	ADJ
taxlaw-7405	615	30	numbers	number	NOUN
taxlaw-7405	615	31	of	of	ADP
taxlaw-7405	615	32	the	the	DET
taxlaw-7405	615	33	upper	upper	ADJ
taxlaw-7405	615	34	-	-	PUNCT
taxlaw-7405	615	35	middle	middle	ADJ
taxlaw-7405	615	36	class	class	NOUN
taxlaw-7405	615	37	were	be	AUX
taxlaw-7405	615	38	subject	subject	ADJ
taxlaw-7405	615	39	to	to	ADP
taxlaw-7405	615	40	the	the	DET
taxlaw-7405	615	41	tax	tax	NOUN
taxlaw-7405	615	42	and	and	CCONJ
taxlaw-7405	615	43	were	be	AUX
taxlaw-7405	615	44	an	an	DET
taxlaw-7405	615	45	important	important	ADJ
taxlaw-7405	615	46	source	source	NOUN
taxlaw-7405	615	47	of	of	ADP
taxlaw-7405	615	48	overall	overall	ADJ
taxlaw-7405	615	49	tax	tax	NOUN
taxlaw-7405	615	50	revenue	revenue	NOUN
taxlaw-7405	615	51	.	.	PUNCT
taxlaw-7405	616	1	it	it	PRON
taxlaw-7405	616	2	also	also	ADV
taxlaw-7405	616	3	increased	increase	VERB
taxlaw-7405	616	4	tax	tax	NOUN
taxlaw-7405	616	5	complexity	complexity	NOUN
taxlaw-7405	616	6	and	and	CCONJ
taxlaw-7405	616	7	most	most	ADV
taxlaw-7405	616	8	likely	likely	ADV
taxlaw-7405	616	9	decreased	decrease	VERB
taxlaw-7405	616	10	knowledge	knowledge	NOUN
taxlaw-7405	616	11	about	about	ADP
taxlaw-7405	616	12	the	the	DET
taxlaw-7405	616	13	operation	operation	NOUN
taxlaw-7405	616	14	of	of	ADP
taxlaw-7405	616	15	the	the	DET
taxlaw-7405	616	16	actual	actual	ADJ
taxlaw-7405	616	17	tax	tax	NOUN
taxlaw-7405	616	18	system	system	NOUN
taxlaw-7405	616	19	.	.	PUNCT
taxlaw-7405	617	1	for	for	ADP
taxlaw-7405	617	2	example	example	NOUN
taxlaw-7405	617	3	,	,	PUNCT
taxlaw-7405	617	4	many	many	ADJ
taxlaw-7405	617	5	of	of	ADP
taxlaw-7405	617	6	the	the	DET
taxlaw-7405	617	7	complaints	complaint	NOUN
taxlaw-7405	617	8	from	from	ADP
taxlaw-7405	617	9	taxpayers	taxpayer	NOUN
taxlaw-7405	617	10	in	in	ADP
taxlaw-7405	617	11	high	high	ADJ
taxlaw-7405	617	12	-	-	PUNCT
taxlaw-7405	617	13	tax	tax	NOUN
taxlaw-7405	617	14	states	state	NOUN
taxlaw-7405	617	15	about	about	ADP
taxlaw-7405	617	16	the	the	DET
taxlaw-7405	617	17	$	$	SYM
taxlaw-7405	617	18	10,000	10,000	NUM
taxlaw-7405	617	19	limit	limit	NOUN
taxlaw-7405	617	20	on	on	ADP
taxlaw-7405	617	21	state	state	NOUN
taxlaw-7405	617	22	and	and	CCONJ
taxlaw-7405	617	23	local	local	ADJ
taxlaw-7405	617	24	tax	tax	NOUN
taxlaw-7405	617	25	deductions	deduction	NOUN
taxlaw-7405	617	26	were	be	AUX
taxlaw-7405	617	27	from	from	ADP
taxlaw-7405	617	28	those	those	PRON
taxlaw-7405	617	29	who	who	PRON
taxlaw-7405	617	30	had	have	AUX
taxlaw-7405	617	31	effectively	effectively	ADV
taxlaw-7405	617	32	already	already	ADV
taxlaw-7405	617	33	lost	lose	VERB
taxlaw-7405	617	34	the	the	DET
taxlaw-7405	617	35	76	76	NUM
taxlaw-7405	617	36	la	la	PROPN
taxlaw-7405	617	37	.	.	PUNCT
taxlaw-7405	618	1	dep’t	dep’t	NOUN
taxlaw-7405	618	2	of	of	ADP
taxlaw-7405	618	3	revenue	revenue	NOUN
taxlaw-7405	618	4	,	,	PUNCT
taxlaw-7405	618	5	supra	supra	PROPN
taxlaw-7405	618	6	note	note	NOUN
taxlaw-7405	618	7	72	72	NUM
taxlaw-7405	618	8	.	.	SYM
taxlaw-7405	618	9	26	26	NUM
taxlaw-7405	618	10	columbia	columbia	PROPN
taxlaw-7405	618	11	journal	journal	PROPN
taxlaw-7405	618	12	of	of	ADP
taxlaw-7405	618	13	tax	tax	NOUN
taxlaw-7405	618	14	law	law	NOUN
taxlaw-7405	619	1	[	[	X
taxlaw-7405	619	2	vol	vol	NOUN
taxlaw-7405	619	3	.	.	PUNCT
taxlaw-7405	620	1	12:1	12:1	NUM
taxlaw-7405	620	2	deduction	deduction	NOUN
taxlaw-7405	620	3	because	because	SCONJ
taxlaw-7405	620	4	of	of	ADP
taxlaw-7405	620	5	the	the	DET
taxlaw-7405	620	6	alternative	alternative	ADJ
taxlaw-7405	620	7	minimum	minimum	ADJ
taxlaw-7405	620	8	tax	tax	NOUN
taxlaw-7405	620	9	.	.	PUNCT
taxlaw-7405	621	1	large	large	ADJ
taxlaw-7405	621	2	corporations	corporation	NOUN
taxlaw-7405	621	3	who	who	PRON
taxlaw-7405	621	4	paid	pay	VERB
taxlaw-7405	621	5	the	the	DET
taxlaw-7405	621	6	bulk	bulk	NOUN
taxlaw-7405	621	7	of	of	ADP
taxlaw-7405	621	8	the	the	DET
taxlaw-7405	621	9	corporate	corporate	ADJ
taxlaw-7405	621	10	alternative	alternative	ADJ
taxlaw-7405	621	11	minimum	minimum	ADJ
taxlaw-7405	621	12	tax	tax	NOUN
taxlaw-7405	621	13	were	be	AUX
taxlaw-7405	621	14	certainly	certainly	ADV
taxlaw-7405	621	15	aware	aware	ADJ
taxlaw-7405	621	16	of	of	ADP
taxlaw-7405	621	17	its	its	PRON
taxlaw-7405	621	18	provisions	provision	NOUN
taxlaw-7405	621	19	but	but	CCONJ
taxlaw-7405	621	20	had	have	VERB
taxlaw-7405	621	21	to	to	PART
taxlaw-7405	621	22	plan	plan	VERB
taxlaw-7405	621	23	around	around	ADP
taxlaw-7405	621	24	times	time	NOUN
taxlaw-7405	621	25	when	when	SCONJ
taxlaw-7405	621	26	they	they	PRON
taxlaw-7405	621	27	would	would	AUX
taxlaw-7405	621	28	be	be	AUX
taxlaw-7405	621	29	subject	subject	ADJ
taxlaw-7405	621	30	to	to	ADP
taxlaw-7405	621	31	the	the	DET
taxlaw-7405	621	32	tax	tax	NOUN
taxlaw-7405	621	33	and	and	CCONJ
taxlaw-7405	621	34	when	when	SCONJ
taxlaw-7405	621	35	they	they	PRON
taxlaw-7405	621	36	would	would	AUX
taxlaw-7405	621	37	not	not	PART
taxlaw-7405	621	38	be	be	AUX
taxlaw-7405	621	39	in	in	ADP
taxlaw-7405	621	40	order	order	NOUN
taxlaw-7405	621	41	to	to	PART
taxlaw-7405	621	42	calculate	calculate	VERB
taxlaw-7405	621	43	the	the	DET
taxlaw-7405	621	44	true	true	ADJ
taxlaw-7405	621	45	cost	cost	NOUN
taxlaw-7405	621	46	of	of	ADP
taxlaw-7405	621	47	investment	investment	NOUN
taxlaw-7405	621	48	and	and	CCONJ
taxlaw-7405	621	49	their	their	PRON
taxlaw-7405	621	50	eligibility	eligibility	NOUN
taxlaw-7405	621	51	for	for	ADP
taxlaw-7405	621	52	tax	tax	NOUN
taxlaw-7405	621	53	credits	credit	NOUN
taxlaw-7405	621	54	.	.	PUNCT
taxlaw-7405	622	1	for	for	ADP
taxlaw-7405	622	2	both	both	DET
taxlaw-7405	622	3	systems	system	NOUN
taxlaw-7405	622	4	,	,	PUNCT
taxlaw-7405	622	5	the	the	DET
taxlaw-7405	622	6	links	link	NOUN
taxlaw-7405	622	7	between	between	ADP
taxlaw-7405	622	8	the	the	DET
taxlaw-7405	622	9	regular	regular	ADJ
taxlaw-7405	622	10	and	and	CCONJ
taxlaw-7405	622	11	minimum	minimum	ADJ
taxlaw-7405	622	12	taxes	taxis	NOUN
taxlaw-7405	622	13	were	be	AUX
taxlaw-7405	622	14	problematic	problematic	ADJ
taxlaw-7405	622	15	.	.	PUNCT
taxlaw-7405	623	1	for	for	ADP
taxlaw-7405	623	2	the	the	DET
taxlaw-7405	623	3	individual	individual	ADJ
taxlaw-7405	623	4	amt	amt	PROPN
taxlaw-7405	623	5	,	,	PUNCT
taxlaw-7405	623	6	congress	congress	PROPN
taxlaw-7405	623	7	only	only	ADV
taxlaw-7405	623	8	partially	partially	ADV
taxlaw-7405	623	9	adjusted	adjust	VERB
taxlaw-7405	623	10	the	the	DET
taxlaw-7405	623	11	amt	amt	PROPN
taxlaw-7405	623	12	in	in	ADP
taxlaw-7405	623	13	response	response	NOUN
taxlaw-7405	623	14	to	to	ADP
taxlaw-7405	623	15	changes	change	NOUN
taxlaw-7405	623	16	in	in	ADP
taxlaw-7405	623	17	the	the	DET
taxlaw-7405	623	18	regular	regular	ADJ
taxlaw-7405	623	19	tax	tax	NOUN
taxlaw-7405	623	20	and	and	CCONJ
taxlaw-7405	623	21	had	have	VERB
taxlaw-7405	623	22	an	an	DET
taxlaw-7405	623	23	incentive	incentive	NOUN
taxlaw-7405	623	24	not	not	PART
taxlaw-7405	623	25	to	to	PART
taxlaw-7405	623	26	make	make	VERB
taxlaw-7405	623	27	further	further	ADJ
taxlaw-7405	623	28	adjustments	adjustment	NOUN
taxlaw-7405	623	29	in	in	ADP
taxlaw-7405	623	30	order	order	NOUN
taxlaw-7405	623	31	to	to	PART
taxlaw-7405	623	32	preserve	preserve	VERB
taxlaw-7405	623	33	revenue	revenue	NOUN
taxlaw-7405	623	34	for	for	ADP
taxlaw-7405	623	35	more	more	ADV
taxlaw-7405	623	36	visible	visible	ADJ
taxlaw-7405	623	37	tax	tax	NOUN
taxlaw-7405	623	38	changes	change	NOUN
taxlaw-7405	623	39	.	.	PUNCT
taxlaw-7405	624	1	at	at	ADP
taxlaw-7405	624	2	the	the	DET
taxlaw-7405	624	3	corporate	corporate	ADJ
taxlaw-7405	624	4	level	level	NOUN
taxlaw-7405	624	5	,	,	PUNCT
taxlaw-7405	624	6	taxpayers	taxpayer	NOUN
taxlaw-7405	624	7	were	be	AUX
taxlaw-7405	624	8	at	at	ADP
taxlaw-7405	624	9	times	time	NOUN
taxlaw-7405	624	10	successful	successful	ADJ
taxlaw-7405	624	11	at	at	ADP
taxlaw-7405	624	12	forcing	force	VERB
taxlaw-7405	624	13	integration	integration	NOUN
taxlaw-7405	624	14	,	,	PUNCT
taxlaw-7405	624	15	but	but	CCONJ
taxlaw-7405	624	16	nonetheless	nonetheless	ADV
taxlaw-7405	624	17	there	there	PRON
taxlaw-7405	624	18	was	be	VERB
taxlaw-7405	624	19	always	always	ADV
taxlaw-7405	624	20	the	the	DET
taxlaw-7405	624	21	risk	risk	NOUN
taxlaw-7405	624	22	that	that	SCONJ
taxlaw-7405	624	23	the	the	DET
taxlaw-7405	624	24	credits	credit	NOUN
taxlaw-7405	624	25	provided	provide	VERB
taxlaw-7405	624	26	in	in	ADP
taxlaw-7405	624	27	the	the	DET
taxlaw-7405	624	28	regular	regular	ADJ
taxlaw-7405	624	29	tax	tax	NOUN
taxlaw-7405	624	30	system	system	NOUN
taxlaw-7405	624	31	would	would	AUX
taxlaw-7405	624	32	not	not	PART
taxlaw-7405	624	33	be	be	AUX
taxlaw-7405	624	34	available	available	ADJ
taxlaw-7405	624	35	under	under	ADP
taxlaw-7405	624	36	the	the	DET
taxlaw-7405	624	37	corporate	corporate	ADJ
taxlaw-7405	624	38	amt	amt	PROPN
taxlaw-7405	624	39	.	.	PUNCT
taxlaw-7405	625	1	as	as	ADP
taxlaw-7405	625	2	a	a	DET
taxlaw-7405	625	3	mass	mass	NOUN
taxlaw-7405	625	4	tax	tax	NOUN
taxlaw-7405	625	5	,	,	PUNCT
taxlaw-7405	625	6	the	the	DET
taxlaw-7405	625	7	amts	amts	PROPN
taxlaw-7405	625	8	operated	operate	VERB
taxlaw-7405	625	9	at	at	ADP
taxlaw-7405	625	10	cross	cross	NOUN
taxlaw-7405	625	11	purposes	purpose	NOUN
taxlaw-7405	625	12	from	from	ADP
taxlaw-7405	625	13	the	the	DET
taxlaw-7405	625	14	regular	regular	ADJ
taxlaw-7405	625	15	tax	tax	NOUN
taxlaw-7405	625	16	law	law	NOUN
taxlaw-7405	625	17	and	and	CCONJ
taxlaw-7405	625	18	had	have	VERB
taxlaw-7405	625	19	unpredictable	unpredictable	ADJ
taxlaw-7405	625	20	and	and	CCONJ
taxlaw-7405	625	21	often	often	ADV
taxlaw-7405	625	22	inefficient	inefficient	ADJ
taxlaw-7405	625	23	consequences	consequence	NOUN
taxlaw-7405	625	24	.	.	PUNCT
taxlaw-7405	626	1	it	it	PRON
taxlaw-7405	626	2	was	be	AUX
taxlaw-7405	626	3	not	not	PART
taxlaw-7405	626	4	a	a	DET
taxlaw-7405	626	5	positive	positive	ADJ
taxlaw-7405	626	6	experience	experience	NOUN
taxlaw-7405	626	7	,	,	PUNCT
taxlaw-7405	626	8	and	and	CCONJ
taxlaw-7405	626	9	the	the	DET
taxlaw-7405	626	10	repeal	repeal	NOUN
taxlaw-7405	626	11	of	of	ADP
taxlaw-7405	626	12	the	the	DET
taxlaw-7405	626	13	corporate	corporate	ADJ
taxlaw-7405	626	14	amt	amt	PROPN
taxlaw-7405	626	15	and	and	CCONJ
taxlaw-7405	626	16	the	the	DET
taxlaw-7405	626	17	temporary	temporary	ADJ
taxlaw-7405	626	18	evisceration	evisceration	NOUN
taxlaw-7405	626	19	of	of	ADP
taxlaw-7405	626	20	the	the	DET
taxlaw-7405	626	21	individual	individual	ADJ
taxlaw-7405	626	22	amt	amt	PROPN
taxlaw-7405	626	23	do	do	AUX
taxlaw-7405	626	24	seem	seem	VERB
taxlaw-7405	626	25	to	to	PART
taxlaw-7405	626	26	be	be	AUX
taxlaw-7405	626	27	overall	overall	ADJ
taxlaw-7405	626	28	improvements	improvement	NOUN
taxlaw-7405	626	29	in	in	ADP
taxlaw-7405	626	30	our	our	PRON
taxlaw-7405	626	31	tax	tax	NOUN
taxlaw-7405	626	32	structure	structure	NOUN
taxlaw-7405	626	33	.	.	PUNCT
taxlaw-7405	627	1	to	to	PART
taxlaw-7405	627	2	deal	deal	VERB
taxlaw-7405	627	3	with	with	ADP
taxlaw-7405	627	4	the	the	DET
taxlaw-7405	627	5	perception	perception	NOUN
taxlaw-7405	627	6	issue	issue	NOUN
taxlaw-7405	627	7	,	,	PUNCT
taxlaw-7405	627	8	i	i	PRON
taxlaw-7405	627	9	suggested	suggest	VERB
taxlaw-7405	627	10	that	that	SCONJ
taxlaw-7405	627	11	for	for	ADP
taxlaw-7405	627	12	individuals	individual	NOUN
taxlaw-7405	627	13	the	the	DET
taxlaw-7405	627	14	tax	tax	NOUN
taxlaw-7405	627	15	provisions	provision	NOUN
taxlaw-7405	627	16	could	could	AUX
taxlaw-7405	627	17	be	be	AUX
taxlaw-7405	627	18	tackled	tackle	VERB
taxlaw-7405	627	19	directly	directly	ADV
taxlaw-7405	627	20	—	—	PUNCT
taxlaw-7405	627	21	such	such	ADJ
taxlaw-7405	627	22	as	as	ADP
taxlaw-7405	627	23	for	for	ADP
taxlaw-7405	627	24	incentive	incentive	NOUN
taxlaw-7405	627	25	tax	tax	NOUN
taxlaw-7405	627	26	options	option	NOUN
taxlaw-7405	627	27	—	—	PUNCT
taxlaw-7405	627	28	with	with	ADP
taxlaw-7405	627	29	limitations	limitation	NOUN
taxlaw-7405	627	30	on	on	ADP
taxlaw-7405	627	31	nols	nols	PROPN
taxlaw-7405	627	32	(	(	PUNCT
taxlaw-7405	627	33	allowing	allow	VERB
taxlaw-7405	627	34	for	for	ADP
taxlaw-7405	627	35	carryforwards	carryforward	NOUN
taxlaw-7405	627	36	)	)	PUNCT
taxlaw-7405	627	37	being	be	AUX
taxlaw-7405	627	38	a	a	DET
taxlaw-7405	627	39	valuable	valuable	ADJ
taxlaw-7405	627	40	component	component	NOUN
taxlaw-7405	627	41	of	of	ADP
taxlaw-7405	627	42	the	the	DET
taxlaw-7405	627	43	system	system	NOUN
taxlaw-7405	627	44	.	.	PUNCT
taxlaw-7405	628	1	at	at	ADP
taxlaw-7405	628	2	low	low	ADJ
taxlaw-7405	628	3	interest	interest	NOUN
taxlaw-7405	628	4	rates	rate	NOUN
taxlaw-7405	628	5	,	,	PUNCT
taxlaw-7405	628	6	the	the	DET
taxlaw-7405	628	7	present	present	ADJ
taxlaw-7405	628	8	value	value	NOUN
taxlaw-7405	628	9	of	of	ADP
taxlaw-7405	628	10	deductions	deduction	NOUN
taxlaw-7405	628	11	arising	arise	VERB
taxlaw-7405	628	12	from	from	ADP
taxlaw-7405	628	13	nol	nol	NOUN
taxlaw-7405	628	14	carryforwards	carryforward	NOUN
taxlaw-7405	628	15	will	will	AUX
taxlaw-7405	628	16	not	not	PART
taxlaw-7405	628	17	be	be	AUX
taxlaw-7405	628	18	substantially	substantially	ADV
taxlaw-7405	628	19	less	less	ADJ
taxlaw-7405	628	20	than	than	ADP
taxlaw-7405	628	21	the	the	DET
taxlaw-7405	628	22	value	value	NOUN
taxlaw-7405	628	23	to	to	ADP
taxlaw-7405	628	24	the	the	DET
taxlaw-7405	628	25	taxpayer	taxpayer	NOUN
taxlaw-7405	628	26	of	of	ADP
taxlaw-7405	628	27	immediate	immediate	ADJ
taxlaw-7405	628	28	deductions	deduction	NOUN
taxlaw-7405	628	29	.	.	PUNCT
taxlaw-7405	629	1	therefore	therefore	ADV
taxlaw-7405	629	2	,	,	PUNCT
taxlaw-7405	629	3	the	the	DET
taxlaw-7405	629	4	use	use	NOUN
taxlaw-7405	629	5	of	of	ADP
taxlaw-7405	629	6	nols	nols	PROPN
taxlaw-7405	629	7	will	will	AUX
taxlaw-7405	629	8	not	not	PART
taxlaw-7405	629	9	cause	cause	VERB
taxlaw-7405	629	10	economic	economic	ADJ
taxlaw-7405	629	11	inefficiencies	inefficiency	NOUN
taxlaw-7405	629	12	.	.	PUNCT
taxlaw-7405	630	1	for	for	ADP
taxlaw-7405	630	2	dealing	deal	VERB
taxlaw-7405	630	3	with	with	ADP
taxlaw-7405	630	4	perceptions	perception	NOUN
taxlaw-7405	630	5	about	about	ADP
taxlaw-7405	630	6	corporate	corporate	ADJ
taxlaw-7405	630	7	taxpayers	taxpayer	NOUN
taxlaw-7405	630	8	,	,	PUNCT
taxlaw-7405	630	9	i	i	PRON
taxlaw-7405	630	10	suggested	suggest	VERB
taxlaw-7405	630	11	that	that	SCONJ
taxlaw-7405	630	12	corporations	corporation	NOUN
taxlaw-7405	630	13	reframe	reframe	VERB
taxlaw-7405	630	14	their	their	PRON
taxlaw-7405	630	15	tax	tax	NOUN
taxlaw-7405	630	16	presentations	presentation	NOUN
taxlaw-7405	630	17	,	,	PUNCT
taxlaw-7405	630	18	emphasizing	emphasize	VERB
taxlaw-7405	630	19	global	global	ADJ
taxlaw-7405	630	20	as	as	ADV
taxlaw-7405	630	21	well	well	ADV
taxlaw-7405	630	22	as	as	ADP
taxlaw-7405	630	23	state	state	NOUN
taxlaw-7405	630	24	and	and	CCONJ
taxlaw-7405	630	25	local	local	ADJ
taxlaw-7405	630	26	tax	tax	NOUN
taxlaw-7405	630	27	payments	payment	NOUN
taxlaw-7405	630	28	.	.	PUNCT
taxlaw-7405	631	1	the	the	DET
taxlaw-7405	631	2	stigma	stigma	NOUN
taxlaw-7405	631	3	of	of	ADP
taxlaw-7405	631	4	an	an	DET
taxlaw-7405	631	5	amoral	amoral	ADJ
taxlaw-7405	631	6	,	,	PUNCT
taxlaw-7405	631	7	nontaxpaying	nontaxpaying	NOUN
taxlaw-7405	631	8	corporation	corporation	NOUN
taxlaw-7405	631	9	could	could	AUX
taxlaw-7405	631	10	be	be	AUX
taxlaw-7405	631	11	eased	ease	VERB
taxlaw-7405	631	12	if	if	SCONJ
taxlaw-7405	631	13	it	it	PRON
taxlaw-7405	631	14	were	be	AUX
taxlaw-7405	631	15	clearly	clearly	ADV
taxlaw-7405	631	16	demonstrated	demonstrate	VERB
taxlaw-7405	631	17	that	that	SCONJ
taxlaw-7405	631	18	taxes	taxis	NOUN
taxlaw-7405	631	19	were	be	AUX
taxlaw-7405	631	20	being	be	AUX
taxlaw-7405	631	21	paid	pay	VERB
taxlaw-7405	631	22	in	in	ADP
taxlaw-7405	631	23	a	a	DET
taxlaw-7405	631	24	variety	variety	NOUN
taxlaw-7405	631	25	of	of	ADP
taxlaw-7405	631	26	jurisdictions	jurisdiction	NOUN
taxlaw-7405	631	27	.	.	PUNCT
taxlaw-7405	632	1	this	this	PRON
taxlaw-7405	632	2	does	do	AUX
taxlaw-7405	632	3	leave	leave	VERB
taxlaw-7405	632	4	room	room	NOUN
taxlaw-7405	632	5	for	for	ADP
taxlaw-7405	632	6	boutique	boutique	NOUN
taxlaw-7405	632	7	minimum	minimum	ADJ
taxlaw-7405	632	8	taxes	taxis	NOUN
taxlaw-7405	632	9	.	.	PUNCT
taxlaw-7405	633	1	in	in	ADP
taxlaw-7405	633	2	this	this	DET
taxlaw-7405	633	3	article	article	NOUN
taxlaw-7405	633	4	,	,	PUNCT
taxlaw-7405	633	5	i	i	PRON
taxlaw-7405	633	6	suggested	suggest	VERB
taxlaw-7405	633	7	that	that	SCONJ
taxlaw-7405	633	8	a	a	DET
taxlaw-7405	633	9	minimum	minimum	ADJ
taxlaw-7405	633	10	tax	tax	NOUN
taxlaw-7405	633	11	on	on	ADP
taxlaw-7405	633	12	foreign	foreign	ADJ
taxlaw-7405	633	13	earnings	earning	NOUN
taxlaw-7405	633	14	might	might	AUX
taxlaw-7405	633	15	be	be	AUX
taxlaw-7405	633	16	a	a	DET
taxlaw-7405	633	17	reasonable	reasonable	ADJ
taxlaw-7405	633	18	compromise	compromise	NOUN
taxlaw-7405	633	19	in	in	ADP
taxlaw-7405	633	20	the	the	DET
taxlaw-7405	633	21	balance	balance	NOUN
taxlaw-7405	633	22	of	of	ADP
taxlaw-7405	633	23	taxing	tax	VERB
taxlaw-7405	633	24	foreign	foreign	ADJ
taxlaw-7405	633	25	versus	versus	ADP
taxlaw-7405	633	26	domestic	domestic	ADJ
taxlaw-7405	633	27	activity	activity	NOUN
taxlaw-7405	633	28	but	but	CCONJ
taxlaw-7405	633	29	that	that	SCONJ
taxlaw-7405	633	30	a	a	DET
taxlaw-7405	633	31	full	full	ADV
taxlaw-7405	633	32	-	-	PUNCT
taxlaw-7405	633	33	fledged	fledge	VERB
taxlaw-7405	633	34	multilateral	multilateral	ADJ
taxlaw-7405	633	35	minimum	minimum	ADJ
taxlaw-7405	633	36	tax	tax	NOUN
taxlaw-7405	633	37	was	be	AUX
taxlaw-7405	633	38	much	much	ADV
taxlaw-7405	633	39	less	less	ADV
taxlaw-7405	633	40	feasible	feasible	ADJ
taxlaw-7405	633	41	and	and	CCONJ
taxlaw-7405	633	42	desirable	desirable	ADJ
taxlaw-7405	633	43	.	.	PUNCT
taxlaw-7405	634	1	at	at	ADP
taxlaw-7405	634	2	the	the	DET
taxlaw-7405	634	3	state	state	NOUN
taxlaw-7405	634	4	level	level	NOUN
taxlaw-7405	634	5	,	,	PUNCT
taxlaw-7405	634	6	i	i	PRON
taxlaw-7405	634	7	made	make	VERB
taxlaw-7405	634	8	a	a	DET
taxlaw-7405	634	9	case	case	NOUN
taxlaw-7405	634	10	for	for	ADP
taxlaw-7405	634	11	using	use	VERB
taxlaw-7405	634	12	the	the	DET
taxlaw-7405	634	13	franchise	franchise	NOUN
taxlaw-7405	634	14	tax	tax	NOUN
taxlaw-7405	634	15	only	only	ADV
taxlaw-7405	634	16	as	as	ADP
taxlaw-7405	634	17	an	an	DET
taxlaw-7405	634	18	alternative	alternative	ADJ
taxlaw-7405	634	19	minimum	minimum	ADJ
taxlaw-7405	634	20	tax	tax	NOUN
taxlaw-7405	634	21	for	for	ADP
taxlaw-7405	634	22	state	state	NOUN
taxlaw-7405	634	23	corporate	corporate	ADJ
taxlaw-7405	634	24	income	income	NOUN
taxlaw-7405	634	25	tax	tax	NOUN
taxlaw-7405	634	26	structures	structure	NOUN
taxlaw-7405	634	27	that	that	PRON
taxlaw-7405	634	28	were	be	AUX
taxlaw-7405	634	29	not	not	PART
taxlaw-7405	634	30	robust	robust	ADJ
taxlaw-7405	634	31	to	to	PART
taxlaw-7405	634	32	combat	combat	VERB
taxlaw-7405	634	33	profit	profit	NOUN
taxlaw-7405	634	34	-	-	PUNCT
taxlaw-7405	634	35	shifting	shift	VERB
taxlaw-7405	634	36	.	.	PUNCT
taxlaw-7405	635	1	minimum	minimum	ADJ
taxlaw-7405	635	2	taxes	taxis	NOUN
taxlaw-7405	635	3	should	should	AUX
taxlaw-7405	635	4	be	be	AUX
taxlaw-7405	635	5	used	use	VERB
taxlaw-7405	635	6	like	like	ADP
taxlaw-7405	635	7	surgical	surgical	ADJ
taxlaw-7405	635	8	tools	tool	NOUN
taxlaw-7405	635	9	in	in	ADP
taxlaw-7405	635	10	select	select	ADJ
taxlaw-7405	635	11	situations	situation	NOUN
taxlaw-7405	635	12	,	,	PUNCT
taxlaw-7405	635	13	rather	rather	ADV
taxlaw-7405	635	14	than	than	ADP
taxlaw-7405	635	15	as	as	ADP
taxlaw-7405	635	16	broad	broad	ADV
taxlaw-7405	635	17	-	-	PUNCT
taxlaw-7405	635	18	based	base	VERB
taxlaw-7405	635	19	components	component	NOUN
taxlaw-7405	635	20	of	of	ADP
taxlaw-7405	635	21	an	an	DET
taxlaw-7405	635	22	overall	overall	ADJ
taxlaw-7405	635	23	tax	tax	NOUN
taxlaw-7405	635	24	system	system	NOUN
taxlaw-7405	635	25	.	.	PUNCT